{"Instrument_Reference": "LI 2026/D1", "Title": "Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2026 Year) Instrument 2026", "Enabling_Act": "Income Tax Assessment Act 1936", "Document_Type": "Legislative Instrument", "Topic_Category": "Drafts for comment > 2026", "Date_of_Issue": "13 February 2026", "Signatory": "Rob Heferen Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name: This instrument is the Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2026 Year) Instrument 2026. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 161 of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 6 of the Act, including the following: (a) approved form; (b) year of income. (a) approved form; (b) year of income. In this instrument: 2026 year means: (a) for a person who has a substituted accounting period, that period; or (b) for any other person, the year of income ended 30 June 2026. Act means the Income Tax Assessment Act 1936. carer entitled to child support has the meaning given in the CSAA. CSAA means the Child Support (Assessment) Act 1989. liable parent has the meaning given in the CSAA. non-parent carer has the meaning given in the CSAA. SSA means the Social Security Act 1991. substituted accounting period means an accounting period that a person has been granted leave to adopt under section 18 of the ITAA 1936, instead of the year of income ended 30 June 2026. TAA means the Taxation Administration Act 1953. VEA means the Veterans' Entitlements Act 1986. (a) for a person who has a substituted accounting period, that period; or (b) for any other person, the year of income ended 30 June 2026. | 5 Requirement to lodge an income tax return: (1) Under section 161 of the Act, every person who was for at least one day in the 2026 year either a carer entitled to child support (other than a non-parent carer) or a liable parent is required to give a return for the 2026 year, unless subsection (2) applies. (2) A person is not required to lodge a return under subsection (1) if: (a) the total of their following amounts for the 2026 year was less than $31,047: (i) taxable income (excluding any assessable first home super saver released amount); (ii) tax free pensions or benefits as defined in section 5 of the CSAA; (iii) target foreign income as defined in section 5B of the CSAA; (iv) reportable fringe benefits total; (v) total net investment loss; and (vi) reportable superannuation contributions; and (b) they were in receipt of one or more of the following Australian Government pensions, allowances or payments for the whole of the 2026 year: (i) ABSTUDY living allowance under the ABSTUDY scheme; (ii) age pension under the SSA; (iii) age service pension under the VEA; (iv) austudy payment under the SSA; (v) carer payment under the SSA; (vi) disability support pension under the SSA; (vii) disaster income support allowance for special category visa (subclass 444) holders; (viii) Disaster Recovery Allowance under the SSA; (ix) farm household allowance under the Farm Household Support Act 2014; (x) income support supplement under the VEA; (xi) invalidity service pension under the VEA; (xii) jobseeker payment under the SSA; (xiii) parenting payment (benefit PP (partnered)) under the SSA; (xiv) parenting payment (pension PP (single)) under the SSA; (xv) partner service pension under the VEA; and (xvi) payments under the Military Rehabilitation and Compensation Act Education and Training Scheme (otherwise known as 'MRCA Education Allowance'); (xvii) payments under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (xviii) any other taxable Commonwealth education or training payments; (xix) payments under the Veterans' Children Education Scheme established under the VEA; (xx) special benefit under the SSA; (xxi) veteran payment under the VEA. (xxii) youth allowance under the SSA; (xxiii) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; Note 1: The return must be in the approved form (see section 161A of the Act). Note 2: Nothing in this instrument prevents the Commissioner from requiring, under sections 162 or 163 of the Act, a person to give the Commissioner, in the approved form and within the time required, a return, or a further or fuller return, or any information, statement or document about the person's financial affairs. It also does not prevent the Commissioner from granting an exemption from lodgment. Note 3: Any person who does not give a return, or any other information when and as required under a taxation law, commits an offence under section 8C of the TAA. They may also become liable to pay a penalty under Division 286 in Schedule 1 to the TAA. (a) the total of their following amounts for the 2026 year was less than $31,047: (i) taxable income (excluding any assessable first home super saver released amount); (ii) tax free pensions or benefits as defined in section 5 of the CSAA; (iii) target foreign income as defined in section 5B of the CSAA; (iv) reportable fringe benefits total; (v) total net investment loss; and (vi) reportable superannuation contributions; and (b) they were in receipt of one or more of the following Australian Government pensions, allowances or payments for the whole of the 2026 year: (i) ABSTUDY living allowance under the ABSTUDY scheme; (ii) age pension under the SSA; (iii) age service pension under the VEA; (iv) austudy payment under the SSA; (v) carer payment under the SSA; (vi) disability support pension under the SSA; (vii) disaster income support allowance for special category visa (subclass 444) holders; (viii) Disaster Recovery Allowance under the SSA; (ix) farm household allowance under the Farm Household Support Act 2014; (x) income support supplement under the VEA; (xi) invalidity service pension under the VEA; (xii) jobseeker payment under the SSA; (xiii) parenting payment (benefit PP (partnered)) under the SSA; (xiv) parenting payment (pension PP (single)) under the SSA; (xv) partner service pension under the VEA; and (xvi) payments under the Military Rehabilitation and Compensation Act Education and Training Scheme (otherwise known as 'MRCA Education Allowance'); (xvii) payments under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (xviii) any other taxable Commonwealth education or training payments; (xix) payments under the Veterans' Children Education Scheme established under the VEA; (xx) special benefit under the SSA; (xxi) veteran payment under the VEA. (xxii) youth allowance under the SSA; (xxiii) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; (i) taxable income (excluding any assessable first home super saver released amount); (ii) tax free pensions or benefits as defined in section 5 of the CSAA; (iii) target foreign income as defined in section 5B of the CSAA; (iv) reportable fringe benefits total; (v) total net investment loss; and (vi) reportable superannuation contributions; and (i) ABSTUDY living allowance under the ABSTUDY scheme; (ii) age pension under the SSA; (iii) age service pension under the VEA; (iv) austudy payment under the SSA; (v) carer payment under the SSA; (vi) disability support pension under the SSA; (vii) disaster income support allowance for special category visa (subclass 444) holders; (viii) Disaster Recovery Allowance under the SSA; (ix) farm household allowance under the Farm Household Support Act 2014; (x) income support supplement under the VEA; (xi) invalidity service pension under the VEA; (xii) jobseeker payment under the SSA; (xiii) parenting payment (benefit PP (partnered)) under the SSA; (xiv) parenting payment (pension PP (single)) under the SSA; (xv) partner service pension under the VEA; and (xvi) payments under the Military Rehabilitation and Compensation Act Education and Training Scheme (otherwise known as 'MRCA Education Allowance'); (xvii) payments under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (xviii) any other taxable Commonwealth education or training payments; (xix) payments under the Veterans' Children Education Scheme established under the VEA; (xx) special benefit under the SSA; (xxi) veteran payment under the VEA. (xxii) youth allowance under the SSA; (xxiii) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; Note 1: The return must be in the approved form (see section 161A of the Act). Note 2: Nothing in this instrument prevents the Commissioner from requiring, under sections 162 or 163 of the Act, a person to give the Commissioner, in the approved form and within the time required, a return, or a further or fuller return, or any information, statement or document about the person's financial affairs. It also does not prevent the Commissioner from granting an exemption from lodgment. Note 3: Any person who does not give a return, or any other information when and as required under a taxation law, commits an offence under section 8C of the TAA. They may also become liable to pay a penalty under Division 286 in Schedule 1 to the TAA. | 6 When an income tax return must be lodged: (1) Every person required to lodge a return for the 2026 year must lodge the return by 31 October 2026, unless they have a substituted accounting period. (2) Every person required to lodge a return for the 2026 year who has a substituted accounting period must lodge the return no later than the last day of the fourth month after the end of their substituted accounting period. Note: Under section 388-55 in Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a later date. Note: Under section 388-55 in Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a later date. Subsection 17(1) of the Legislation Act 2003 requires the Commissioner to be satisfied that any appropriate and reasonably practicable consultation has been undertaken before they make a legislative instrument. As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 13 March 2026 Contact officer: Silvana Nastasi Email: OperationalPolicyAssuranceandLawWorkManagement@ato.gov.au Phone: 03 9946 9007 Please forward your comments to the contact officer by the due date. Due date: 13 March 2026 Contact officer: Silvana Nastasi Email: OperationalPolicyAssuranceandLawWorkManagement@ato.gov.au Phone: 03 9946 9007", "Related_Explanatory_Statements": "LI 2026/D1 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026D1/00001", "Unmatched_Content": "Draft Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2026 Year) Instrument 2026: I, Rob Heferen, Commissioner of Taxation, make the following instrument."}
{"Instrument_Reference": "LI 2026/D3", "Title": "Superannuation Guarantee (Administration)(Out-of-Cycle Qualifying Earnings) Determination 2026 ", "Enabling_Act": "Superannuation Guarantee (Administration) Act 1992", "Document_Type": "Legislative Instrument", "Topic_Category": "Drafts for comment > 2026", "Date_of_Issue": "8 May 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name: This instrument is the Superannuation Guarantee (Administration)(Out-of-Cycle Qualifying Earnings) Determination 2026 . | 2 Commencement: This instrument commences on 1 July 2026. | 3 Authority: This instrument is made under subsection 18C(3) of the Superannuation Guarantee (Administration) Act 1992 . | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 6 of the Act, including the following: (a) employer; (b) employee; (c) qualifying earnings; (d) payment of qualifying earnings to or for an employee. (a) employer; (b) employee; (c) qualifying earnings; (d) payment of qualifying earnings to or for an employee. In this instrument: Act means the Superannuation Guarantee (Administration) Act 1992 . back payment means a payment made by an employer to an employee that is paid after the time the employee became entitled to the payment. payment in advance means a payment made by an employer to an employee that is (a) paid earlier than the time the employee would ordinarily become entitled to the payment; and (b) not a loan made to the employee. (a) paid earlier than the time the employee would ordinarily become entitled to the payment; and (b) not a loan made to the employee. | 5 Out-of-cycle qualifying earnings: (1) The following kinds of qualifying earnings are out-of-cycle qualifying earnings, if the circumstances in subsection (2) exist: (a) allowances; (b) bonuses; (c) commissions; (d) loadings; (e) payments in advance; (f) back payments. (a) allowances; (b) bonuses; (c) commissions; (d) loadings; (e) payments in advance; (f) back payments. (2) The circumstances for the purposes of subsection (1) are: (a) the employer has an established timing, pattern or schedule for making payments of qualifying earnings to or for an employee; and (b) the payment of qualifying earnings of a kind mentioned in subsection (1) is made on a day that falls outside that established timing, pattern or schedule for making payments of qualifying earnings to or for the employee. (a) the employer has an established timing, pattern or schedule for making payments of qualifying earnings to or for an employee; and (b) the payment of qualifying earnings of a kind mentioned in subsection (1) is made on a day that falls outside that established timing, pattern or schedule for making payments of qualifying earnings to or for the employee. Consultation Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner be satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a determination. As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 22 May 2026 Contact officer: Scott Sargent Email: PAGSPR@ato.gov.au Phone: 07 3213 3823 Please forward your comments to the contact officer by the due date. Due date: 22 May 2026 Contact officer: Scott Sargent Email: PAGSPR@ato.gov.au Phone: 07 3213 3823", "Related_Explanatory_Statements": "LI 2026/D3 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026D3/00001", "Unmatched_Content": "Draft Superannuation Guarantee (Administration)(Out-of-Cycle Qualifying Earnings) Determination 2026: I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/D4", "Title": "Fuel Tax (Fuel Blends) Determination 2026 ", "Enabling_Act": "Fuel Tax Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "Drafts for comment > 2026", "Date_of_Issue": "11 May 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name: This instrument is the Fuel Tax (Fuel Blends) Determination 2026 . | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 95-5(1) of the Fuel Tax Act 2006 . | 4 Definitions: Note: A number of expressions used in this instrument are defined in 110-5 of the Act, including the following: (a) biodiesel; (b) fuel tax law; (c) indirect tax zone. (a) biodiesel; (b) fuel tax law; (c) indirect tax zone. In this instrument: Act means the Fuel Tax Act 2006 . CAS registry number means the unique number that is allocated to a chemical substance in the Chemical Registry System of the Chemical Abstracts Service, which is a division of the American Chemical Society. fuel has the meaning given by section 4 of the Excise Act 1901. specified product means a product that is listed in column 1 of an item in the table in subsection 6(1). Tariff Act means the Excise Tariff Act 1921 . prescribed taxable fuel means: (a) fuels that are classified to subitem 10.25, 10.26, 10.27 or 10.28 of the Schedule to the Tariff Act; and (b) imported fuels that would be classified to any of those subitems if the fuels had been manufactured in the indirect tax zone. v/v means volume per volume, which is a measure of the concentration of a substance in a blend or solution using volume-based measurement. (a) fuels that are classified to subitem 10.25, 10.26, 10.27 or 10.28 of the Schedule to the Tariff Act; and (b) imported fuels that would be classified to any of those subitems if the fuels had been manufactured in the indirect tax zone. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Blends that do not constitute a fuel: (1) A blend of a prescribed taxable fuel and a specified product, with or without other substances, does not constitute a fuel for the purposes of the fuel tax law if: (a) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (b) the blend contains: (i) at least one specified product that equals or exceeds the minimum concentration set out in column 3 in the following table for that product; or (ii) more than one specified product and the total concentration of all those specified products equals or exceeds 10% v/v. Item Column 1 – Specified Product Column 2 – CAS registry number Column 3 - Minimum concentration 1 Tertiary butyl alcohol 75-65-0 0.5% v/v 2 Other alcohols (other than methanol, ethanol and isopropyl alcohol) Not applicable 10.0% v/v 3 Esters Not applicable 10.0% v/v 4 Di-isopropyl ether 108-20-3 1.0% v/v 5 Methyl tertiary butyl ether 1634-04-4 1.0% v/v 6 Other ethers Not applicable 10.0% v/v 7 Ketones Not applicable 10.0% v/v 8 Silicone Oils Not applicable 2.0% v/v 9 Surfactants Not applicable 1.0% v/v 10 Oleic Acid 112-80-1 2.0% v/v 11 Water Not applicable 5.0% v/v (a) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (b) the blend contains: (i) at least one specified product that equals or exceeds the minimum concentration set out in column 3 in the following table for that product; or (ii) more than one specified product and the total concentration of all those specified products equals or exceeds 10% v/v. (i) at least one specified product that equals or exceeds the minimum concentration set out in column 3 in the following table for that product; or (ii) more than one specified product and the total concentration of all those specified products equals or exceeds 10% v/v. (2) A blend consisting of biodiesel and another product, with or without other substances, does not constitute a fuel for the purposes of the fuel tax law if: (a) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (b) the blend contains at least: (i) 5.0% v/v of surfactant; or (ii) 2.0% v/v of oleic acid; and (c) the blend does not contain any: (i) other kind of fuel; or (ii) imported fuel that would be classified to a subitem of the Schedule to the Tariff Act if it had been manufactured in the indirect tax zone. (a) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (b) the blend contains at least: (i) 5.0% v/v of surfactant; or (ii) 2.0% v/v of oleic acid; and (c) the blend does not contain any: (i) other kind of fuel; or (ii) imported fuel that would be classified to a subitem of the Schedule to the Tariff Act if it had been manufactured in the indirect tax zone. (i) 5.0% v/v of surfactant; or (ii) 2.0% v/v of oleic acid; and (i) other kind of fuel; or (ii) imported fuel that would be classified to a subitem of the Schedule to the Tariff Act if it had been manufactured in the indirect tax zone. Fuel Tax (Fuel Blends) Determination 2016 (No. 1) | 1 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner is satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a determination. As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 5 June 2026 Contact officer: Anthony Barnard Email: Anthony.Barnard@ATO.gov.au Phone: 03 9285 1974 Please forward your comments to the contact officer by the due date. Due date: 5 June 2026 Contact officer: Anthony Barnard Email: Anthony.Barnard@ATO.gov.au Phone: 03 9285 1974", "Related_Explanatory_Statements": "LI 2026/D4 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026D4/00001", "Unmatched_Content": "Draft Fuel Tax (Fuel Blends) Determination 2026: I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/D5", "Title": "Excise (Volume – Captive Use Recycled Oil) Determination 2026 ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Drafts for comment > 2026", "Date_of_Issue": "11 May 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name: This instrument is the Excise (Volume – Captive Use Recycled Oil) Determination 2026 . | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 65(1) of the Excise Act 1901 . | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 4 of the Act, including the following: (a) licensed manufacturer. (a) licensed manufacturer. In this instrument: Act means the Excise Act 1901 . in the course or furtherance of carrying on an enterprise has the meaning given by the A New Tax System (Australian Business Number) Act 1999 . recycled oil has the meaning given in section 6 of the Product Stewardship (Oil) Act 2000 . | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Working out the volume of recycled oil: (1) A licensed manufacturer who manufactures recycled oil must use one of the following methods to work out, at the time it is entered for home consumption, the volume of recycled oil they use in the course or furtherance of carrying on an enterprise: (a) measuring the volume of the oil using a properly calibrated flow meter; (b) a method used to work out the volume of the oil by reference to historical data from similar feedstock; (c) another similarly accurate method. (a) measuring the volume of the oil using a properly calibrated flow meter; (b) a method used to work out the volume of the oil by reference to historical data from similar feedstock; (c) another similarly accurate method. (2) A method in subsection (1) must only be used if it produces a true and accurate measurement of the volume of the recycled oil. Excise (Volume – recycled waste oil) Determination 2016 (No. 1) | 1 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires the Commissioner to undertake appropriate and reasonably practicable consultation before they make a determination. As part of the consultation process, you are invited to comment on the draft determination and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 5 June 2026 Contact officer: Anthony Barnard Email: Anthony.Barnard@ato.gov.au Phone: 03 9285 1974 Please forward your comments to the contact officer by the due date. Due date: 5 June 2026 Contact officer: Anthony Barnard Email: Anthony.Barnard@ato.gov.au Phone: 03 9285 1974", "Related_Explanatory_Statements": "LI 2026/D5 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026D5/00001", "Unmatched_Content": "Draft Excise (Volume - Captive Use Recycled Oil) Determination 2026: I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/D6", "Title": "Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Drafts for comment > 2026", "Date_of_Issue": "11 May 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name: This instrument is the Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026 . | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subparagraph 396-55(a)(ii) in Schedule 1 to the Act. | 4 Definitions: In this instrument: Act means the Taxation Administration Act 1953 . | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Reporting period: For an entity mentioned in column 1 of table item 3 in section 396-55 of Schedule 1 to the Act, the reporting period to which subparagraph 396-55(a)(ii) of Schedule 1 to the Act applies is specified to be each period of three months ending 30 September, 31 December, 31 March and 30 June. Note: Table item 3 in section 396-55 in Schedule 1 to the Act requires a State or Territory to report information about the transfer of a freehold or leasehold interest in real property situated in the State or Territory. Note: Table item 3 in section 396-55 in Schedule 1 to the Act requires a State or Territory to report information about the transfer of a freehold or leasehold interest in real property situated in the State or Territory. Change of the Reporting Period for Third Party Reports on Real Property Transfers Determination 2016 | 1 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner be satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a determination. As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 5 June 2026 Contact officer: Heather Forrester Email: Heather.Forrester@ato.gov.au Phone: 08 9268 5542 Please forward your comments to the contact officer by the due date. Due date: 5 June 2026 Contact officer: Heather Forrester Email: Heather.Forrester@ato.gov.au Phone: 08 9268 5542", "Related_Explanatory_Statements": "LI 2026/D6 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026D6/00001", "Unmatched_Content": "Draft Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026: I, Will Day, Deputy Commissioner of Taxation, make the following legislative instrument."}
{"Instrument_Reference": "LI 2026/D7", "Title": "Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2026", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Drafts for comment > 2026", "Date_of_Issue": "11 May 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name: This instrument is the Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 65(1) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 4 of the Act, including the following: (a) CEO; (b) Duty or \"Excise Duty\"; (c) excisable LPG use; (d) LPG. (a) CEO; (b) Duty or \"Excise Duty\"; (c) excisable LPG use; (d) LPG. In this instrument: Act means the Excise Act 1901. accounting period means the 12-month period adopted for income tax purposes under section 18 of the Income Tax Assessment Act 1936, or another period authorised in writing by the CEO for the purposes of this instrument. aggregated transport clearances means the total volume of transport LPG that, during an accounting period, a person: (a) expects to deliver for home consumption from all their excise-licensed premises based on historical data, where such data is available; or (b) reasonably expects to deliver for home consumption from all their excise-licensed premises, where historical data is not available. ambient conditions method means the method where the volume of LPG is worked out by measuring the quantity of LPG delivered in litres at the ambient temperature and operating pressure at the time it is delivered for home consumption. density-based volume method means the method where the volume of LPG is worked out in litres for a quantity of LPG measured in kilograms at the time it is delivered for home consumption, by using either: (a) a factor based on the measured density of the LPG at ambient temperature corrected to what it would be under the standard reference conditions; or (b) where subsection 24(1) of the Excise Regulation 2015 applies, the conversion rate specified in that subsection. excise-licensed premises means one or more premises that are covered by a licence relevant for the purposes of this instrument and which is granted under section 39A of the Act. periodic settlement permission means a permission given under subsection 61C(1C) of the Act. standard corrections method means the method where the volume of LPG in litres is worked out at the time it is delivered for home consumption as follows: Step 1: Measure the volume of the LPG using volumetric measurement equipment. Step 2: Correct the volume measured under step 1 to what it would be under the standard reference conditions. standard reference conditions, in relation to a quantity of LPG, means the quantity of LPG at a temperature of 15 degrees Celsius and the equilibrium vapour pressure at 15 degrees Celsius. transport LPG means: (a) LPG that is intended to be used for an excisable LPG use; and (b) LPG delivered in the same container that is intended to be used both for an excisable LPG use and another use. (a) expects to deliver for home consumption from all their excise-licensed premises based on historical data, where such data is available; or (b) reasonably expects to deliver for home consumption from all their excise-licensed premises, where historical data is not available. (a) a factor based on the measured density of the LPG at ambient temperature corrected to what it would be under the standard reference conditions; or (b) where subsection 24(1) of the Excise Regulation 2015 applies, the conversion rate specified in that subsection. Step 1: Measure the volume of the LPG using volumetric measurement equipment. Step 2: Correct the volume measured under step 1 to what it would be under the standard reference conditions. (a) LPG that is intended to be used for an excisable LPG use; and (b) LPG delivered in the same container that is intended to be used both for an excisable LPG use and another use. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Volume correction rules: (1) A person delivering LPG for home consumption during an accounting period must use one of the following methods for the entire accounting period to work out the volume of transport LPG, if they have aggregated transport clearances of 150,000 litres or more for that period: (a) the density-based volume method; (b) the standard corrections method. (a) the density-based volume method; (b) the standard corrections method. (2) A person delivering LPG for home consumption during an accounting period must use one of the following methods for the entire accounting period to work out the volume of transport LPG, if they have aggregated transport clearances of less than 150,000 litres for that period: (a) the ambient conditions method; (b) the density-based volume method; (c) the standard corrections method. (a) the ambient conditions method; (b) the density-based volume method; (c) the standard corrections method. (3) Despite subsection (2), if required under a periodic settlement permission to correct volumes of LPG to standard reference conditions, a person delivering LPG for home consumption during an accounting period must use one of the following methods for the entire accounting period to work out the volume of transport LPG: (a) the density-based volume method; (b) the standard corrections method. (a) the density-based volume method; (b) the standard corrections method. (4) Despite subsections (1), (2) and (3), the CEO may authorise, in writing, a person to use any of the methods in this instrument for an accounting period. Excise (Volume of LPG - Temperature and Pressure Correction) Determination 2016 (No. 2) | 1 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires the Commissioner to be satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a legislative instrument. As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 5 June 2026 Contact officer: Anthony Barnard Email: Anthony.Barnard@ato.gov.au Phone: 03 9285 1974 Please forward your comments to the contact officer by the due date. Due date: 5 June 2026 Contact officer: Anthony Barnard Email: Anthony.Barnard@ato.gov.au Phone: 03 9285 1974", "Related_Explanatory_Statements": "LI 2026/D7 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026D7/00001", "Unmatched_Content": "Draft Excise (Volume of LPG - Temperature and Pressure Correction) Determination 2026: I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/D8", "Title": "Excise (Volume of Liquid Fuels – Temperature and Pressure Correction) Determination 2026", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Drafts for comment > 2026", "Date_of_Issue": "11 May 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name: This instrument is the Excise (Volume of Liquid Fuels – Temperature and Pressure Correction) Determination 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 65(1) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 4 of the Act, including the following: (a) CEO; (b) Duty or \"Excise Duty\"; (c) licence. (a) CEO; (b) Duty or \"Excise Duty\"; (c) licence. In this instrument: Act means the Excise Act 1901. accounting period means the 12-month period adopted for income tax purposes under section 18 of the Income Tax Assessment Act 1936, or another period authorised in writing by the CEO for the purposes of this instrument. aggregated clearances means the total volume of liquid transport fuel that, during an accounting period, a person: (a) expects to deliver for home consumption from all their excise-licensed premises based on historical data, where such data is available; or (b) reasonably expects to deliver for home consumption from all their excise-licensed premises, where historical data is not available. ambient conditions method means the method where the volume of liquid fuel is worked out by measuring the quantity of the fuel in litres at the ambient temperature and pressure at the time it is delivered for home consumption. excise-licensed premises means one or more premises that are covered by a licence relevant for the purposes of this instrument and which is granted under section 39A of the Act. liquid fuel means goods of a kind that fall within a classification in item 10 of the Schedule to the Excise Tariff Act 1921 but excluding goods classified within subitem 10.19A, 10.19B or 10.19C of that Schedule. liquid transport fuel means goods of a kind that fall within subitem 10.5, 10.6, 10.7, 10.10, 10.12, 10.17, 10.18, 10.20, 10.21 or 10.30 of the Schedule to the Excise Tariff Act 1921. periodic settlement permission means a permission given under subsection 61C(1C) of the Act. standard corrections method means the method where the volume of liquid fuel in litres is worked out at the time it is delivered for home consumption as follows: Step 1: Measure the volume of the liquid fuel using volumetric measurement equipment. Step 2: Correct the volume measured under step 1 to what it would be under the standard reference conditions. standard reference conditions, in relation to a quantity of liquid fuel, means the volume of liquid fuel at a temperature of 15 degrees Celsius and at the standard reference pressure of 101.325 kilopascals (absolute). (a) expects to deliver for home consumption from all their excise-licensed premises based on historical data, where such data is available; or (b) reasonably expects to deliver for home consumption from all their excise-licensed premises, where historical data is not available. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Volume correction rules: (1) A person delivering liquid fuel for home consumption during an accounting period must use the standard corrections method for the entire accounting period to work out the volume of the fuel, if they have aggregated clearances of 50,000 litres or more for that period. (2) A person delivering liquid fuel for home consumption during an accounting period must use one of the following methods for the entire accounting period to work out the volume of the fuel, if they have aggregated clearances of less than 50,000 litres for that period: (a) the ambient conditions method; (b) the standard corrections method. (a) the ambient conditions method; (b) the standard corrections method. (3) Despite subsection (2), if required under a periodic settlement permission, a person delivering liquid fuel for home consumption during an accounting period must use the standard corrections method for the entire accounting period. (4) Despite subsections (1), (2) and (3), the CEO may authorise, in writing, a person to use any of the methods in this instrument for an accounting period. Excise (Volume of Liquid Fuels – Temperature Correction) Determination 2016 (No. 2) | 1 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires the Commissioner to be satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a legislative instrument. As part of the consultation process, you are invited to comment on the draft determination and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 5 June 2026 Contact officer: Anthony Barnard Email: Anthony.Barnard@ato.gov.au Phone: 03 9285 1974 Please forward your comments to the contact officer by the due date. Due date: 5 June 2026 Contact officer: Anthony Barnard Email: Anthony.Barnard@ato.gov.au Phone: 03 9285 1974", "Related_Explanatory_Statements": "LI 2026/D8 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026D8/00001", "Unmatched_Content": "Draft Excise (Volume of Liquid Fuels – Temperature and Pressure Correction) Determination 2026: I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/D9", "Title": "Excise (Mass of CNG) Determination 2026", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Drafts for comment > 2026", "Date_of_Issue": "11 May 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name: This instrument is the Excise (Mass of CNG) Determination 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 65(1) of the Excise Act 1901. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 4 of the Act, including the following: (a) CEO; (b) Collector; (c) fuel. (a) CEO; (b) Collector; (c) fuel. In this instrument: Act means the Excise Act 1901. accounting period means the 12 month period adopted for income tax purposes under section 18 of the Income Tax Assessment Act 1936, or another period authorised in writing by the CEO for the purposes of this instrument. aggregated clearances means the total mass of excisable CNG that, during an accounting period, a person: (a) expects to deliver for home consumption from all their excise-licensed premises based on historical data, where that data is available; or (b) reasonably expects to deliver for home consumption from all their excise-licensed premises, where historical data is not available. CNG means compressed natural gas. deliver (or delivered) for home consumption has the meaning given by section 61C of the Act. excisable CNG means CNG classified to sub-item 10.19C of the Schedule to the Excise Tariff Act 1921. excise-licensed premises means one or more premises that are covered by a licence relevant for the purposes of this instrument and which is granted under section 39A of the Act. non-excisable CNG means CNG that is not excisable CNG. relevant values and factors means, in relation to natural gas supplied by a gas supplier to a person delivering CNG for home consumption, the following factors provided to the person by the supplier in an invoice relating to the supply: (a) the heating value and pressure correction factors; or (b) the average heating value and average pressure correction factors. reliable measurement means a consistent and reliable way of indirectly measuring quantities of excisable CNG, including using one or more of the following: (a) gas flow meter measuring equipment; (b) a vehicle's odometer readings of kilometres travelled; (c) route distances in relation to a vehicle that operates on fixed routes; (d) kilowatt hours of electricity generated; (e) hours of operation of vehicle or equipment; (f) average hourly fuel consumption of vehicle or equipment. settlement period means the period specified in a notice of permission given by the Collector under subsection 61C(1C) of the Act. standard reference conditions means, in relation to a measured quantity of CNG, the quantity of the dry gas at a temperature of 15 degrees Celsius and an absolute pressure of 101.325 kilopascals. (a) expects to deliver for home consumption from all their excise-licensed premises based on historical data, where that data is available; or (b) reasonably expects to deliver for home consumption from all their excise-licensed premises, where historical data is not available. (a) the heating value and pressure correction factors; or (b) the average heating value and average pressure correction factors. (a) gas flow meter measuring equipment; (b) a vehicle's odometer readings of kilometres travelled; (c) route distances in relation to a vehicle that operates on fixed routes; (d) kilowatt hours of electricity generated; (e) hours of operation of vehicle or equipment; (f) average hourly fuel consumption of vehicle or equipment. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Rules for working out the mass of CNG: (1) A person must use the applicable method in section 7 to work out the mass of all excisable CNG they deliver for home consumption from each excise-licensed premises during an accounting period if: (a) they have aggregated clearances of 150,000 kilograms or more in the accounting period; or (b) the measurement equipment used to measure the excisable CNG at the time it is delivered for home consumption can distinguish quantities of excisable CNG from non-excisable CNG and natural gas. (a) they have aggregated clearances of 150,000 kilograms or more in the accounting period; or (b) the measurement equipment used to measure the excisable CNG at the time it is delivered for home consumption can distinguish quantities of excisable CNG from non-excisable CNG and natural gas. (2) A person must use the method in section 8 to work out the mass of all excisable CNG they deliver for home consumption from each excise-licensed premises during an accounting period if: (a) they have aggregated clearances of less than 150,000 kilograms in the accounting period; and (b) they cannot measure the excisable CNG at the time it is delivered for home consumption. (a) they have aggregated clearances of less than 150,000 kilograms in the accounting period; and (b) they cannot measure the excisable CNG at the time it is delivered for home consumption. (3) A person must use the method that applies under subsection (1) or (2) for the entire accounting period to work out the mass of all excisable CNG they deliver for home consumption during that period, unless authorised by the CEO in writing to use a different method. | 7 Methods for the purposes of subsection 6(1): Method 1 (1) If a person measures a quantity of excisable CNG in kilograms at the time it is delivered for home consumption, the mass of that quantity of excisable CNG is the measured quantity in kilograms. Method 2 (2) If a person measures a quantity of excisable CNG in megajoules at the time it is delivered for home consumption, the mass of that quantity of excisable CNG must be worked out by converting the measured megajoules into kilograms by: (a) applying the conversion rate in subsection 24(3) of the Excise Regulation 2015 to the measured megajoules; or (b) applying an appropriate conversion factor based on the composition of the gas by mole fraction. (a) applying the conversion rate in subsection 24(3) of the Excise Regulation 2015 to the measured megajoules; or (b) applying an appropriate conversion factor based on the composition of the gas by mole fraction. Method 3 (3) If a person measures a quantity of excisable CNG in cubic metres at the time it is delivered for home consumption, the mass of that quantity of excisable CNG must be worked out by converting that measured volume into kilograms by using one of the following method statements: (a) method statement A is as follows: (i) Step 1: measure the volume of the excisable CNG at the time it is delivered for home consumption in cubic metres. (ii) Step 2: convert the measured volume in step 1 into megajoules by using the relevant values and factors. (iii) Step 3: apply the conversion rate in subsection 24(3) of the Excise Regulation 2015 to the megajoule value calculated at Step 2. (b) method statement B is as follows: (i) Step 1: measure the volume of the excisable CNG at the time it is delivered for home consumption in cubic metres. (ii) Step 2: work out what the measured volume would be if it were measured under standard reference conditions. (iii) Step 3: convert the volume worked out at Step 2 into kilograms by applying an appropriate conversion factor based on the composition of the gas by mole fraction. (a) method statement A is as follows: (i) Step 1: measure the volume of the excisable CNG at the time it is delivered for home consumption in cubic metres. (ii) Step 2: convert the measured volume in step 1 into megajoules by using the relevant values and factors. (iii) Step 3: apply the conversion rate in subsection 24(3) of the Excise Regulation 2015 to the megajoule value calculated at Step 2. (b) method statement B is as follows: (i) Step 1: measure the volume of the excisable CNG at the time it is delivered for home consumption in cubic metres. (ii) Step 2: work out what the measured volume would be if it were measured under standard reference conditions. (iii) Step 3: convert the volume worked out at Step 2 into kilograms by applying an appropriate conversion factor based on the composition of the gas by mole fraction. (i) Step 1: measure the volume of the excisable CNG at the time it is delivered for home consumption in cubic metres. (ii) Step 2: convert the measured volume in step 1 into megajoules by using the relevant values and factors. (iii) Step 3: apply the conversion rate in subsection 24(3) of the Excise Regulation 2015 to the megajoule value calculated at Step 2. (i) Step 1: measure the volume of the excisable CNG at the time it is delivered for home consumption in cubic metres. (ii) Step 2: work out what the measured volume would be if it were measured under standard reference conditions. (iii) Step 3: convert the volume worked out at Step 2 into kilograms by applying an appropriate conversion factor based on the composition of the gas by mole fraction. | 8 Method for the purposes of subsection 6(2): Method 4 A person must calculate the mass of excisable CNG they deliver for home consumption for each settlement period during an accounting period using the following method statement: (a) Step 1: use a reliable measurement to work out every quantity of excisable CNG delivered for home consumption during the settlement period. (b) Step 2: convert every quantity of excisable CNG worked out at step 1 into kilograms by using a reasonable basis for converting each quantity of excisable CNG into kilograms. (c) Step 3: add all the quantities of excisable CNG calculated at step 2. (a) Step 1: use a reliable measurement to work out every quantity of excisable CNG delivered for home consumption during the settlement period. (b) Step 2: convert every quantity of excisable CNG worked out at step 1 into kilograms by using a reasonable basis for converting each quantity of excisable CNG into kilograms. (c) Step 3: add all the quantities of excisable CNG calculated at step 2. Excise (Mass of CNG) Determination 2016 (No.2) 2016 | 1 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires the Commissioner to be satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a legislative instrument. As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 5 June 2026 Contact officer: Anthony Barnard Email: Anthony.Barnard@ato.gov.au Phone: 03 9285 1974 Please forward your comments to the contact officer by the due date. Due date: 5 June 2026 Contact officer: Anthony Barnard Email: Anthony.Barnard@ato.gov.au Phone: 03 9285 1974", "Related_Explanatory_Statements": "LI 2026/D9 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026D9/00001", "Unmatched_Content": "Draft Excise (Mass of CNG) Determination 2026: I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/D10", "Title": "Taxation Administration (Third Party Reporting Exemptions for Certain Transactions by Government Related Entities) Determination 2026", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Drafts for comment > 2026", "Date_of_Issue": "18 May 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name: This instrument is the Taxation Administration (Third Party Reporting Exemptions for Certain Transactions by Government Related Entities) Determination 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under paragraph 396-70(4)(b) in Schedule 1 to the Act. | 4 Definitions: Note: A number of expressions used in this instrument have the same meaning as of Schedule 1 to the Act. Expressions of Schedule 1 to the Act have the same meaning as in the ITAA 1997 (see section 3AA of the Act). The following expressions are relevantly defined in section 995-1 of the ITAA 1997: (a) consideration; (b) GST Act; (c) supply. (a) consideration; (b) GST Act; (c) supply. In this instrument: Act means the Taxation Administration Act 1953. carriage service has the meaning given by section 7 of the Telecommunications Act 1997. carriage service provider has the meaning given by section 7 of the Telecommunications Act 1997. financial supply has the meaning given by section 195-1 of the GST Act. general insurer has the meaning given by section 3 of the Insurance Act 1973 goods has the meaning given by section 195-1 of the GST Act. government related entity has the meaning given by section 195-1 of the GST Act. insurance business has the meaning given by section 3 of the Insurance Act 1973. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Reporting exemptions for government related entities: (1) A government related entity is not required to prepare and give a report to the Commissioner under either item 1 or 2 of the table in section 396-55 in Schedule 1 to the Act in relation to any of the following transactions: (a) electronic payments made for a grant or supply of services under those items: (i) to a BPAY biller; or (ii) by recurring direct debit; or (iii) by debit or credit card payment through a merchant acquiring system; or (iv) via third party payment processors facilitating any of the above payments; (b) consideration provided to a carriage service provider for a carriage service; (c) consideration provided to a utility provider for the provision of electricity, water, sewerage or gas; (d) consideration provided for the transportation of employees; (e) consideration provided to a general insurer for services provided in the course of insurance business; (f) consideration provided for accommodation in commercial premises; (g) consideration provided for accommodation in a hotel, motel, inn, hostel, boarding house, caravan park or camping ground; (h) consideration provided for the lease of goods; (i) consideration provided for the creation, grant, transfer, assignment or use under licence of a right; (j) consideration provided for a financial supply; (k) consideration provided for membership of a professional association or body; (l) consideration provided for services relating to the exercise of court or tribunal functions, including consideration provided to jurors, witnesses and advocates for minors; (m) consideration provided for a supply to another government related entity; (n) a grant provided to another government related entity. (a) electronic payments made for a grant or supply of services under those items: (i) to a BPAY biller; or (ii) by recurring direct debit; or (iii) by debit or credit card payment through a merchant acquiring system; or (iv) via third party payment processors facilitating any of the above payments; (b) consideration provided to a carriage service provider for a carriage service; (c) consideration provided to a utility provider for the provision of electricity, water, sewerage or gas; (d) consideration provided for the transportation of employees; (e) consideration provided to a general insurer for services provided in the course of insurance business; (f) consideration provided for accommodation in commercial premises; (g) consideration provided for accommodation in a hotel, motel, inn, hostel, boarding house, caravan park or camping ground; (h) consideration provided for the lease of goods; (i) consideration provided for the creation, grant, transfer, assignment or use under licence of a right; (j) consideration provided for a financial supply; (k) consideration provided for membership of a professional association or body; (l) consideration provided for services relating to the exercise of court or tribunal functions, including consideration provided to jurors, witnesses and advocates for minors; (m) consideration provided for a supply to another government related entity; (n) a grant provided to another government related entity. (i) to a BPAY biller; or (ii) by recurring direct debit; or (iii) by debit or credit card payment through a merchant acquiring system; or (iv) via third party payment processors facilitating any of the above payments; (2) However, a government related entity may prepare and give a report to the Commissioner in relation to any transaction exempt under subsection (1) if the administrative burden on the entity of not reporting the transaction would be greater than reporting it. Classes of Transactions for which Government Related Entities are Exempt from Providing Third Party Reports Determination 2016 | 1 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner is satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a determination. As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 12 June 2026 Contact officer: Liz Nelson Email: Liz.Nelson@ato.gov.au Phone: 02 6216 6555 Please forward your comments to the contact officer by the due date. Due date: 12 June 2026 Contact officer: Liz Nelson Email: Liz.Nelson@ato.gov.au Phone: 02 6216 6555", "Related_Explanatory_Statements": "LI 2026/D10 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026D10/00001", "Unmatched_Content": "Draft Taxation Administration (Third Party Reporting Exemptions for Certain Transactions by Government Related Entities) Determination 2026: I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/D11", "Title": "A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Foreign Exchange Conversion) Determination 2026", "Enabling_Act": "A New Tax System (Wine Equalisation Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Drafts for comment > 2026", "Date_of_Issue": "25 May 2026", "Signatory": "William Day Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name: This instrument is the A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Foreign Exchange Conversion) Determination 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 19-15(1B) of the A New Tax System (Wine Equalisation Tax) Act 1999. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 33-1 of the Act, including the following: (a) financial year; (b) New Zealand participant; (c) producer rebate. (a) financial year; (b) New Zealand participant; (c) producer rebate. In this instrument: Act means the A New Tax System (Wine Equalisation Tax) Act 1999. approved selling price has the meaning given by subsection 19-15(1C) of the Act. average yearly RBNZ rate, in relation to a conversion day, means the average Reserve Bank of New Zealand rate (expressed in a unit of Australian currency per New Zealand dollar) for the financial year in which the conversion day occurs and which is published on the Australian Taxation Office website (www.ato.gov.au). conversion day, in relation to the treatment of a foreign currency component as if it were an amount of Australian currency, is a day that is the earlier of: (a) the day on which a New Zealand participant receives any consideration for the supply of wine; and (b) the day on which the New Zealand participant issues an invoice for the supply of wine. foreign currency component, in relation to wine sold by a New Zealand participant, means a component used to determine the approved selling price for the wine where the component is expressed in a currency other than Australian currency. RBA means Reserve Bank of Australia (within the meaning of the Reserve Bank Act 1959 ). RBA business day means a day that the head office of the RBA is open for business. RBA rate, in relation to a conversion day, means the exchange rate (expressed in a unit of foreign currency per Australian dollar) that is published by the RBA on its website (www.rba.gov.au) for the day that is: (a) the conversion day, where the conversion day is an RBA business day; or (b) the RBA business day immediately before the conversion day, where the conversion day is not an RBA business day. (a) the day on which a New Zealand participant receives any consideration for the supply of wine; and (b) the day on which the New Zealand participant issues an invoice for the supply of wine. (a) the conversion day, where the conversion day is an RBA business day; or (b) the RBA business day immediately before the conversion day, where the conversion day is not an RBA business day. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Choosing a method: (1) A New Zealand participant must use one of the methods in subsection 7(1) or (2) for an entire financial year to work out the amount of Australian currency that a foreign currency component is to be treated as on a conversion day. (2) For the purposes of subsection (1), the method that applies on a conversion day is the method that has been chosen for the financial year in which the entitlement to the producer rebate arises under subsection 19-5(2) of the Act (and not the financial year in which the conversion day occurs). | 7 Methods for converting a foreign currency component to Australian currency: Method 1 – average yearly RBNZ rate (1) If a New Zealand participant uses the average yearly RBNZ rate on a conversion day and the foreign currency component is expressed in New Zealand currency, the component is to be treated as if it were an amount of Australian currency on that day by using the following formula: Amount of Australian currency = foreign currency component × average yearly RBNZ rate Method 2 – RBA rate (2) If a New Zealand participant uses the RBA rate on a conversion day, the foreign currency component is to be treated as if it were an amount of Australian currency on that day by using the following formula: Amount of Australian currency = foreign currency component × (1 ÷ the RBA rate on the conversion day) Wine Equalisation Tax New Zealand Producer Rebate Foreign Exchange Conversion Determination (No. 57) 2016 | 1 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner is satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a legislative instrument. As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 19 June 2026 Contact officer: Sally Fonovic Email: sally.fonovic@ato.gov.au Phone: 08 7422 2049 Please forward your comments to the contact officer by the due date. Due date: 19 June 2026 Contact officer: Sally Fonovic Email: sally.fonovic@ato.gov.au Phone: 08 7422 2049", "Related_Explanatory_Statements": "LI 2026/D11 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026D11/00001", "Unmatched_Content": "Draft A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Foreign Exchange Conversion) Determination 2026: I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/D12", "Title": "Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2026", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Drafts for comment > 2026", "Date_of_Issue": "27 May 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name: This instrument is the Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2026. | 2 Commencement: This instrument commences on 1 July 2026. | 3 Authority: This instrument is made under subsection 28-25(4) of the Income Tax Assessment Act 1997. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 995-1 of the Act, including the following: (a) car; (b) income year. (a) car; (b) income year. In this instrument: Act means the Income Tax Assessment Act 1997. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Cents per kilometre rate: For the purposes of subsection 28-25(1) of the Act, the rate of cents per kilometre for cars for the income year commencing on 1 July 2026 is 91 cents per kilometre. Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2024 | 1 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner is satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a legislative instrument. As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 12 June 2026 Contact officer: Louise Barty Email: IAIPAG@ato.gov.au", "Related_Explanatory_Statements": "LI 2026/D12 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026D12/00001", "Unmatched_Content": "Draft Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2026: I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/D13", "Title": "Excise (Denatured Spirits) Determination 2026", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Drafts for comment > 2026", "Date_of_Issue": "1 June 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name: This instrument is the Excise (Denatured Spirits) Determination 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 77FG(1) of the Excise Act 1901. | 4 Definitions: In this instrument: Act means the Excise Act 1901. CAS registry number means the unique number that is allocated to a chemical substance in the Chemical Registry System of the Chemical Abstracts Service, which is a division of the American Chemical Society. covered denaturant means a chemical substance used for the denaturing of spirits that is listed in column 1 of an item in the table in section 7 with the CAS registry number listed in column 2 of that item. ethanol concentration, in relation to a spirit being denatured, means the proportion of ethanol in the spirit expressed as a decimal value. minimum concentration , in relation to a covered denaturant listed in column 1 of an item in the table in section 7, means the concentration of the covered denaturant listed in column 3 of that item for 100% ethanol. ppm means parts per million. Tariff Schedule means the Schedule to the Excise Tariff Act 1921. v/v means volume per volume, which is a measure of the concentration of a substance in a solution using volume-based measurement. w/w means weight per weight, which is a measure of the concentration of a substance in a mixture or solution using weight-based measurement. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Formula for denaturing spirits: (1) For the purposes of sub-item 3.8 of the Tariff Schedule, a spirit will be denatured if it contains a covered denaturant at a concentration that equals or exceeds the specified concentration calculated under subsection (2). (2) The specified concentration of the covered denaturant is calculated using the following formula: specified concentration = minimum concentration × ethanol concentration specified concentration = minimum concentration × ethanol concentration Note: It does not matter whether the spirit also contains other substances, including other covered denaturants | 7 Table: For the purposes of this instrument, the following table sets out the covered denaturants (in column 1), the corresponding CAS registry numbers (in column 2) and the minimum concentration of the covered denaturants (in column 3). Item Column 1 – Covered denaturant Column 2 – CAS registry number Column 3 – Minimum concentration 1 acetaldehyde 75-07-0 1.0% v/v 2 n-propanol 71-23-8 1.0% v/v 3 n-propyl acetate 109-60-4 1.0% v/v 4 acetone 67-64-1 2.0% v/v 5 denatonium benzoate 3734-33-6 5 ppm 6 ethyl acetate 141-78-6 1.0% v/v 7 propylene glycol mono-methyl ether 107-98-2 1.0% v/v 8 sodium nitrite 7632-00-0 0.25% v/v 9 methyl ethyl ketone 78-93-3 0.5% v/v 10 methoxy propyl acetate 108-65-6 0.5% v/v 11 methanol 67-56-1 5.0% v/v 12 isopropanol 67-63-0 5.0% v/v 13 tertiary butyl alcohol 75-65-0 0.25% v/v 14 methyl isobutyl ketone 108-10-1 0.25% v/v 15 n-hexane 110-54-3 1.0% v/v 16 ethyl ether 60-29-7 1.0% v/v 17 propylene glycol 57-55-6 20.0% v/v 18 sodium hydroxide 1310-73-2 0.25% w/w 19 sodium molybdate 7631-95-0 0.25% w/w 20 sodium tolytriazole 64665-57-2 0.25% w/w Excise (Denatured spirits) Determination 2016 (No. 3) | 1 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner is satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a legislative instrument. As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 26 June 2026 Contact officer: Anthony Barnard Email: anthony.barnard@ato.gov.au Phone: 03 9285 1974", "Related_Explanatory_Statements": "LI 2026/D13 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026D13/00001", "Unmatched_Content": "Draft Excise (Denatured Spirits) Determination 2026: I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/D14", "Title": "Taxation Administration Amendment (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2026", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Drafts for comment > 2026", "Date_of_Issue": "28 May 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name: This instrument is the Taxation Administration Amendment (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2026. | 2 Commencement: This instrument commences at the same time as the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 commences. | 3 Authority: This instrument is made under sections 15-15 in Schedule 1 to the Taxation Administration Act 1953. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Taxation Administration (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2025 | 1 Section 4 (note): Repeal the note, substitute: Note: A number of expressions used in this instrument have the same meaning as in Schedule 1 to the Act. Expressions in Schedule 1 to the Act have the same meaning as in the ITAA 1997 (see section 3AA of the Act). The following expressions are relevantly defined in section 995-1 of the ITAA 1997: (a) business kilometres; (b) car expense; (c) income tax law; (d) meal allowance expense; (e) travel allowance expense; (f) work expense. (a) business kilometres; (b) car expense; (c) income tax law; (d) meal allowance expense; (e) travel allowance expense; (f) work expense. | 2 Section 4: Insert: laundry expense means a work expense to do with washing, drying or ironing clothes (but not dry cleaning). | 3 At the end of paragraph 6(1)(a): Add \"and\". | 4 At the end of subparagraph 7(a)(i): Add \"and\". | 5 Paragraph 7(b): Omit \"the amount that can be deducted without substantiation under section 900-40 of the ITAA 1997\", substitute \"$150\". | 6 Paragraph 7(e): Omit \"1997; and\", substitute \"1997.\". | 7 Paragraph 7(f): Repeal the paragraph. Consultation Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner be satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a determination. As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement, noting this draft instrument and its explanatory statement is subject to the commencement of the 2026 Amending Act and will be amended prior to commencement to reflect any changes during passage of the 2026 Amending Act that affect the operation of this instrument. Please forward your comments to the contact officer by the due date. Due date: 12 June 2026 Contact officer: Haydon Green Email: haydon.green@ato.gov.au Phone: 03 8601 9247", "Related_Explanatory_Statements": "LI 2026/D14 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026D14/00001", "Unmatched_Content": "Draft Taxation Administration Amendment (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2026: I, Will Day, Deputy Commissioner of Taxation, make the following instrument."}
{"Instrument_Reference": "LI 2026/D15", "Title": "A New Tax System (Goods and Services Tax) (Waiver of Adjustment Note Requirement - Reverse Charged Supplies) Determination 2026", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Drafts for comment > 2026", "Date_of_Issue": "10 June 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Waiver of Adjustment Note Requirement - Reverse Charged Supplies) Determination 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 29-20(3) of the A New Tax System (Goods and Services Tax) Act 1999. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) adjustment; (b) adjustment note; (c) decreasing adjustment; (d) entity; (e) GST return; (f) recipient; (g) taxable supply; (h) tax period. (a) adjustment; (b) adjustment note; (c) decreasing adjustment; (d) entity; (e) GST return; (f) recipient; (g) taxable supply; (h) tax period. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Waiver of requirement to hold an adjustment note: When an entity gives a GST return for a tax period, it is not required to hold an adjustment note to attribute a decreasing adjustment to the tax period if the adjustment relates to a taxable supply to which section 83-5 of the Act applies. Note: Section 83-5 of the Act is about the recipient of a taxable supply paying GST instead of the supplier (\"reverse charge\") in certain circumstances. Note: Section 83-5 of the Act is about the recipient of a taxable supply paying GST instead of the supplier (\"reverse charge\") in certain circumstances. Goods and Services Tax: Waiver of Adjustment Note Determination (No. 39) 2016 – Reverse Charged Supplies | 1 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner be satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a determination. As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 10 July 2026 Contact officer: Djurdja Gayler Email: Djurdja.Gayler@ato.gov.au Phone: (07) 3213 6700 Please forward your comments to the contact officer by the due date. Due date: 10 July 2026 Contact officer: Djurdja Gayler Email: Djurdja.Gayler@ato.gov.au Phone: (07) 3213 6700", "Related_Explanatory_Statements": "LI 2026/D15 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026D15/00001", "Unmatched_Content": "Draft A New Tax System (Goods and Services Tax) (Waiver of Adjustment Note Requirement - Reverse Charged Supplies) Determination 2026: I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/D16", "Title": "Excise (Concessional Spirit Approvals) Guidelines 2026", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Drafts for comment > 2026", "Date_of_Issue": "10 June 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name: This instrument is the Excise (Concessional Spirit Approvals) Guidelines 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 77FF(5) of the Excise Act 1901. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 4 of the Act, including the following: (a) CEO; (b) Excise Acts; (c) fuel. (a) CEO; (b) Excise Acts; (c) fuel. In this instrument: Act means the Excise Act 1901. applicant means a person who applies to the CEO for approval under subsection 77FF(1) of the Act to use spirit for a specified purpose, excluded purpose means a purpose where: (a) the spirit is used as a beverage or in the production of a beverage, but not where it is an incidental input; or (b) the spirit is used in any product that may be consumed for an intoxicating effect, whether or not that product is a beverage; or (c) the spirit is used as a prescribed fuel or a component of a prescribed fuel; or (d) the spirit is for on-supply to another person, but not where the CEO has granted approval for on-supply under subsection 77FF(1) of the Act. incidental input means a spirit that is added to a beverage but that does not significantly increase the alcohol content of the beverage. in the course or furtherance of carrying on an enterprise has the meaning given by the A New Tax System (Australian Business Number) Act 1999. penalty unit has the meaning given by section 4AA of the Crimes Act 1914. prescribed fuel means goods of a kind that fall within a classification in item 10 of the Schedule to the Tariff Act. related person means any person, other than the applicant, that the CEO considers is relevant to ascertaining whether the applicant is fit and proper, including: (a) where the applicant is an individual – the individual's spouse, employer, colleague, or a person employed by the individual; or (b) where the applicant is a partner in a partnership – any of the other partners in the partnership; or (c) where the applicant is a company – a director, employee, or shareholder who participates in the management and control of the company. specified purpose , in relation to an application for an approval under subsection 77FF(1) of the Act, means an industrial, manufacturing, scientific, medical, veterinary or educational purpose that is not an excluded purpose. spirit means goods described in item 3 of the Schedule to the Tariff Act. stated purpose , in relation to an application for an approval under subsection 77FF(1) of the Act, means the purpose for which the spirit will be used as stated in that application. Tariff Act means the Excise Tariff Act 1921. (a) the spirit is used as a beverage or in the production of a beverage, but not where it is an incidental input; or (b) the spirit is used in any product that may be consumed for an intoxicating effect, whether or not that product is a beverage; or (c) the spirit is used as a prescribed fuel or a component of a prescribed fuel; or (d) the spirit is for on-supply to another person, but not where the CEO has granted approval for on-supply under subsection 77FF(1) of the Act. (a) where the applicant is an individual – the individual's spouse, employer, colleague, or a person employed by the individual; or (b) where the applicant is a partner in a partnership – any of the other partners in the partnership; or (c) where the applicant is a company – a director, employee, or shareholder who participates in the management and control of the company. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Guidelines: When deciding whether or not to grant an approval under subsection 77FF(1) of the Act, the CEO must have regard to: (a) the matters in section 7; and (b) the matters in section 8; and (c) whether the application for the approval contains all the information necessary for the CEO to make the decision; and (d) whether the approval should be subject to any conditions, including conditions relating to: (i) the duration of the approval; and (ii) record keeping requirements for the spirit covered by approval; and (iii) the location where the spirit may be stored; and (iv) security arrangements for spirit; and (v) suppliers from whom spirit under the approval may be obtained; and (vi) provision of a security by the applicant; and (vii) any other conditions the CEO considers necessary to be satisfied the spirit will be used for a specified purpose and to reduce the likelihood and extent of risk to revenue or non-compliance with the Excise Acts. (a) the matters in section 7; and (b) the matters in section 8; and (c) whether the application for the approval contains all the information necessary for the CEO to make the decision; and (d) whether the approval should be subject to any conditions, including conditions relating to: (i) the duration of the approval; and (ii) record keeping requirements for the spirit covered by approval; and (iii) the location where the spirit may be stored; and (iv) security arrangements for spirit; and (v) suppliers from whom spirit under the approval may be obtained; and (vi) provision of a security by the applicant; and (vii) any other conditions the CEO considers necessary to be satisfied the spirit will be used for a specified purpose and to reduce the likelihood and extent of risk to revenue or non-compliance with the Excise Acts. (i) the duration of the approval; and (ii) record keeping requirements for the spirit covered by approval; and (iii) the location where the spirit may be stored; and (iv) security arrangements for spirit; and (v) suppliers from whom spirit under the approval may be obtained; and (vi) provision of a security by the applicant; and (vii) any other conditions the CEO considers necessary to be satisfied the spirit will be used for a specified purpose and to reduce the likelihood and extent of risk to revenue or non-compliance with the Excise Acts. | 7 Consideration of purpose: The CEO must be satisfied that the spirit covered by the approval will be used for a specified purpose by having regard to: (a) the information in the application for the approval including: (i) the stated purpose for which the spirit will be used; and (ii) whether this stated purpose is a specified purpose; and (iii) the quantity, type and strength of the spirit to be covered by the approval; and (iv) the duration of use of the spirit for the stated purpose; and (b) any other matter that the CEO considers relevant to the purposes of this section. (a) the information in the application for the approval including: (i) the stated purpose for which the spirit will be used; and (ii) whether this stated purpose is a specified purpose; and (iii) the quantity, type and strength of the spirit to be covered by the approval; and (iv) the duration of use of the spirit for the stated purpose; and (b) any other matter that the CEO considers relevant to the purposes of this section. (i) the stated purpose for which the spirit will be used; and (ii) whether this stated purpose is a specified purpose; and (iii) the quantity, type and strength of the spirit to be covered by the approval; and (iv) the duration of use of the spirit for the stated purpose; and | 8 Consideration of revenue and non-compliance risks: (1) The CEO must consider the risk to revenue and the risk that the applicant may not comply with the Excise Acts if the approval is granted, by having regard to the following matters: (a) whether the applicant is a fit and proper person; (b) whether the applicant will use the spirit in the course or furtherance of carrying on an enterprise; (c) the applicant's ability to ensure the security and safety of the spirit; (d) whether the applicant has appropriate procedures in place relating to the management, control and movement of the spirit; (e) the applicant's ability to keep accurate records and provide the CEO with access to those records; (f) the likelihood that the spirit will be used for a purpose other than the stated purpose; (g) whether the approval should include conditions to mitigate any revenue or non-compliance risks; (h) any other matters the CEO considers relevant. (a) whether the applicant is a fit and proper person; (b) whether the applicant will use the spirit in the course or furtherance of carrying on an enterprise; (c) the applicant's ability to ensure the security and safety of the spirit; (d) whether the applicant has appropriate procedures in place relating to the management, control and movement of the spirit; (e) the applicant's ability to keep accurate records and provide the CEO with access to those records; (f) the likelihood that the spirit will be used for a purpose other than the stated purpose; (g) whether the approval should include conditions to mitigate any revenue or non-compliance risks; (h) any other matters the CEO considers relevant. (2) For the purposes of determining whether the applicant is a fit and proper person under paragraph (1)(a), the CEO may take into consideration the following matters: (a) whether, within one year before the application, the applicant or a related person was charged with: (i) an offence under the Excise Acts; or (ii) an offence under Commonwealth, State or Territory law punishable by imprisonment of one year or more, or a fine of 50 penalty units or more; (b) whether, within ten years before the application, the applicant or a related person was convicted of an offence covered by paragraph (2)(a); (c) the finances of the applicant or a related person; (d) whether the applicant knowingly made a false statement in the application; (e) the history of compliance of the applicant, or a related person, with their obligations under taxation law (as defined in section 995-1 of the Income Tax Assessment Act 1997); (f) if the applicant is a natural person, whether they or a related person are an undischarged bankrupt; (g) if the applicant is a company, whether they or a related person is under administration. (a) whether, within one year before the application, the applicant or a related person was charged with: (i) an offence under the Excise Acts; or (ii) an offence under Commonwealth, State or Territory law punishable by imprisonment of one year or more, or a fine of 50 penalty units or more; (b) whether, within ten years before the application, the applicant or a related person was convicted of an offence covered by paragraph (2)(a); (c) the finances of the applicant or a related person; (d) whether the applicant knowingly made a false statement in the application; (e) the history of compliance of the applicant, or a related person, with their obligations under taxation law (as defined in section 995-1 of the Income Tax Assessment Act 1997); (f) if the applicant is a natural person, whether they or a related person are an undischarged bankrupt; (g) if the applicant is a company, whether they or a related person is under administration. (i) an offence under the Excise Acts; or (ii) an offence under Commonwealth, State or Territory law punishable by imprisonment of one year or more, or a fine of 50 penalty units or more; Excise Concessional spirit approvals guidelines 2016 (No. 2) | 1 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires the Commissioner to be satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a legislative instrument. As part of the consultation process, you are invited to comment on the draft determination and its accompanying draft explanatory statement. Forward your comments to the contact officer by the due date. Due date: 10 July 2026 Contact officer: Anthony Barnard Email: Anthony.Barnard@ato.gov.au Phone: (03) 9285 1974 Forward your comments to the contact officer by the due date. Due date: 10 July 2026 Contact officer: Anthony Barnard Email: Anthony.Barnard@ato.gov.au Phone: (03) 9285 1974", "Related_Explanatory_Statements": "LI 2026/D16 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026D16/00001", "Unmatched_Content": "Draft Excise (Concessional Spirits Approvals) Guidelines 2026: I, Will Day, Deputy Commissioner of Taxation, make the following guidelines."}
{"Instrument_Reference": "LI 2022/D14", "Title": "A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination 2022", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Drafts for comment > 2022", "Date_of_Issue": "14 September 2022", "Signatory": "Ben Kelly Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name of instrument: This determination is the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination 2022. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: (1) This determination specifies the requirements for making valuations for the purposes of applying the margin scheme in Division 75 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). (2) Despite its repeal, the requirements contained in the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination 2020 ( F2020L00346 ) continue to apply to supplies of real property made up to 3 months after the commencement of this instrument, where the taxpayer has a valuation which complies with the requirements in F2020L00346 on the day that this instrument commences. | 4. Requirements for valuations: (1) This determination applies to entities that make taxable supplies of real property and want to apply the margin scheme to calculate their GST liability. (2) A valuation of an interest, unit or lease made in accordance with one of the methods in this instrument, and any relevant requirements in this instrument, is an approved valuation of that interest, unit or lease for the purposes of Division 75 of the GST Act. (3) If the real property that you supply by selling a freehold interest in land or selling a stratum unit or granting or selling a long-term lease is the same interest, unit or lease that existed at the valuation date, the valuation must be of that interest, unit or lease. (4) If the real property that you supply is not the same interest, unit or lease that existed at the valuation date, but was derived from an interest, unit or lease that was in existence at that date, the valuation must be made as follows: (a) a valuation of the interest, unit or lease in existence at the valuation date must be made; and (b) the valuation of that interest, unit or lease must be apportioned on a fair and reasonable basis, to ascertain the part of the valuation that relates to the interest, unit or lease that you supply. (a) a valuation of the interest, unit or lease in existence at the valuation date must be made; and (b) the valuation of that interest, unit or lease must be apportioned on a fair and reasonable basis, to ascertain the part of the valuation that relates to the interest, unit or lease that you supply. (5) If you make a supply of an interest, unit or lease that has separately identifiable taxable and non-taxable (that is, GST-free or input taxed) parts, the valuation of that 'mixed supply' must be made as follows: (a) a valuation of the entire interest, unit or lease in existence at the valuation date must be made; and (b) the valuation of that interest, unit or lease must be apportioned on a fair and reasonable basis, to ascertain the part of the valuation that relates to that part of the interest, unit or lease that you supply under the margin scheme (that is, the taxable part of the supply). (a) a valuation of the entire interest, unit or lease in existence at the valuation date must be made; and (b) the valuation of that interest, unit or lease must be apportioned on a fair and reasonable basis, to ascertain the part of the valuation that relates to that part of the interest, unit or lease that you supply under the margin scheme (that is, the taxable part of the supply). | 5. Method 1: valuation by a *professional valuer: For a valuation by a valuer to be an approved valuation for the purposes of Division 75 of the GST Act, that valuation must be made in accordance with the following requirements: (a) the valuer must be a *professional valuer; (b) the valuation must be in writing; (c) the valuation must determine the market value of the interest, unit or lease at the valuation date; (d) the valuation must be made in a manner and in the form that complies with all legal and professional standards recognised in Australia for the making of real property valuations as identified and advised by the valuer's accrediting professional industry body (or bodies) and that are effective at the date of issue of the valuation; (e) among other things, the valuation report must include: (i) a full description of the property being valued; (ii) the applicable valuation date; (iii) the date the valuer provides the valuation to the supplier; (iv) the market value of the property at the valuation date; (v) the valuation approach and the rationale for its selection; (vi) a full description of methodology, inputs and assumptions used in the valuation approach and the rationale for their selection; (vii) the conclusions of value and principal reasons for any conclusions reached; (viii) the valuation calculations; (ix) the name and the qualifications of the valuer; (x) the name and effective date of all professional standards recognised in Australia for the making of real property valuations as advised by the valuer's accrediting professional industry body and that were complied with by the valuer; and (xi) a signed declaration that the valuation has been undertaken in accordance with all the legal and professional standards in Australia for the making of real property valuations, that are effective at the date of issue of the valuation. (f) if the interest, unit or lease has been supplied by the Commonwealth, a State or a Territory, and (i) the supplier has held the interest, unit or lease since 1 July 2000; (ii) there were no improvements on the land or premises in question as at 1 July 2000; and (iii) there are improvements on the land or premises in question on the day on which the taxable supply takes place; the valuation must be made as if no improvements had been made at the date of the taxable supply; and (g) the valuation must be made by the time specified in section 9 of this instrument. (a) the valuer must be a *professional valuer; (b) the valuation must be in writing; (c) the valuation must determine the market value of the interest, unit or lease at the valuation date; (d) the valuation must be made in a manner and in the form that complies with all legal and professional standards recognised in Australia for the making of real property valuations as identified and advised by the valuer's accrediting professional industry body (or bodies) and that are effective at the date of issue of the valuation; (e) among other things, the valuation report must include: (i) a full description of the property being valued; (ii) the applicable valuation date; (iii) the date the valuer provides the valuation to the supplier; (iv) the market value of the property at the valuation date; (v) the valuation approach and the rationale for its selection; (vi) a full description of methodology, inputs and assumptions used in the valuation approach and the rationale for their selection; (vii) the conclusions of value and principal reasons for any conclusions reached; (viii) the valuation calculations; (ix) the name and the qualifications of the valuer; (x) the name and effective date of all professional standards recognised in Australia for the making of real property valuations as advised by the valuer's accrediting professional industry body and that were complied with by the valuer; and (xi) a signed declaration that the valuation has been undertaken in accordance with all the legal and professional standards in Australia for the making of real property valuations, that are effective at the date of issue of the valuation. (f) if the interest, unit or lease has been supplied by the Commonwealth, a State or a Territory, and (i) the supplier has held the interest, unit or lease since 1 July 2000; (ii) there were no improvements on the land or premises in question as at 1 July 2000; and (iii) there are improvements on the land or premises in question on the day on which the taxable supply takes place; the valuation must be made as if no improvements had been made at the date of the taxable supply; and (g) the valuation must be made by the time specified in section 9 of this instrument. (i) a full description of the property being valued; (ii) the applicable valuation date; (iii) the date the valuer provides the valuation to the supplier; (iv) the market value of the property at the valuation date; (v) the valuation approach and the rationale for its selection; (vi) a full description of methodology, inputs and assumptions used in the valuation approach and the rationale for their selection; (vii) the conclusions of value and principal reasons for any conclusions reached; (viii) the valuation calculations; (ix) the name and the qualifications of the valuer; (x) the name and effective date of all professional standards recognised in Australia for the making of real property valuations as advised by the valuer's accrediting professional industry body and that were complied with by the valuer; and (xi) a signed declaration that the valuation has been undertaken in accordance with all the legal and professional standards in Australia for the making of real property valuations, that are effective at the date of issue of the valuation. (i) the supplier has held the interest, unit or lease since 1 July 2000; (ii) there were no improvements on the land or premises in question as at 1 July 2000; and (iii) there are improvements on the land or premises in question on the day on which the taxable supply takes place; 6. Method 2: valuation based on the consideration received by the supplier under the contract of sale (1) For a valuation based on the sale contract price to be an approved valuation for the purposes of Division 75 of the GST Act it must be made in accordance with the following requirements: (a) the valuation must be made by adopting as the valuation the consideration received under the contract for the sale of the real property that has been executed or exchanged before the valuation date; (b) the parties to the contract must be dealing at arm's length; and (c) the valuation must be made by the time specified in section 9 of this instrument. (a) the valuation must be made by adopting as the valuation the consideration received under the contract for the sale of the real property that has been executed or exchanged before the valuation date; (b) the parties to the contract must be dealing at arm's length; and (c) the valuation must be made by the time specified in section 9 of this instrument. (2) Method 2 is not available if: (a) the interest, unit or lease has been supplied by the Commonwealth, a State or a Territory; (b) the supplier has held the interest, unit or lease since before 1 July 2000; (c) there were no improvements on the land or premises in question as at 1 July 2000; and (d) there are improvements on the land or premises in question on the day on which the taxable supply takes place. (a) the interest, unit or lease has been supplied by the Commonwealth, a State or a Territory; (b) the supplier has held the interest, unit or lease since before 1 July 2000; (c) there were no improvements on the land or premises in question as at 1 July 2000; and (d) there are improvements on the land or premises in question on the day on which the taxable supply takes place. | 7. Method 3: State Government or Territory Government department valuation: For a valuation based on a valuation made by or on behalf of a State Government or a Territory Government to be an approved valuation for the purposes of Division 75 of the GST Act, that valuation must be made in accordance with the following requirements: (a) the valuation must be made by adopting as the valuation the most recent valuation of the interest, unit or lease made before the valuation date by or on behalf of a State Government or a Territory Government department for rating or land tax purposes; and (b) the valuation must be made by the time specified in section 9 of this instrument. (a) the valuation must be made by adopting as the valuation the most recent valuation of the interest, unit or lease made before the valuation date by or on behalf of a State Government or a Territory Government department for rating or land tax purposes; and (b) the valuation must be made by the time specified in section 9 of this instrument. | 8. Method 4: valuation obtained by the Commissioner in certain circumstances: (1) Method 4 is only applicable if all of the following circumstances apply: (a) for the purposes of calculating the margin under subsection 75-10(3) of the GST Act, a valuation has not been produced to the Commissioner or the valuation produced is not an approved valuation; (b) the Commissioner has provided a notification in writing to the supplier that a valuation or an approved valuation has not been produced (incorporating, where applicable, the reasons for not accepting the valuation produced as an approved valuation) and advised that the supplier must produce an approved valuation to the Commissioner within 8 weeks; (c) the supplier does not produce an approved valuation to the Commissioner within the 8 weeks or any extended time which the Commissioner may for good reason allow; (d) the margin, in the absence of an approved valuation being produced by the supplier, would be calculated under subsection 75-10(2) of the GST Act; (e) the margin, if calculated under subsection 75-10(2) of the GST Act, would result in GST payable on value added to the real property prior to the commencement of, or entry into, the GST system; and (f) the margin, if calculated using a valuation obtained by the Commissioner, would be less than the margin calculated under subsection 75-10(2) of the GST Act. (a) for the purposes of calculating the margin under subsection 75-10(3) of the GST Act, a valuation has not been produced to the Commissioner or the valuation produced is not an approved valuation; (b) the Commissioner has provided a notification in writing to the supplier that a valuation or an approved valuation has not been produced (incorporating, where applicable, the reasons for not accepting the valuation produced as an approved valuation) and advised that the supplier must produce an approved valuation to the Commissioner within 8 weeks; (c) the supplier does not produce an approved valuation to the Commissioner within the 8 weeks or any extended time which the Commissioner may for good reason allow; (d) the margin, in the absence of an approved valuation being produced by the supplier, would be calculated under subsection 75-10(2) of the GST Act; (e) the margin, if calculated under subsection 75-10(2) of the GST Act, would result in GST payable on value added to the real property prior to the commencement of, or entry into, the GST system; and (f) the margin, if calculated using a valuation obtained by the Commissioner, would be less than the margin calculated under subsection 75-10(2) of the GST Act. (2) If the Commissioner obtains any of the following valuations, the valuation is an approved valuation for the purposes of subsection 75-10(3) of the GST Act: (a) a valuation by a valuer which meets the requirements set out in paragraphs 5(a) to 5(f) of this instrument under method 1 other than the requirement in paragraph 6(5)(c) of this instrument; (b) a valuation based on the consideration received by the supplier under a contract of sale which meets the requirements set out in paragraphs 6(1)(a) and 6(1)(b) of this instrument; and where subsection 6(2) of this instrument does not apply; or (c) a valuation based on a valuation made by or on behalf of a State Government or a Territory Government which meets the requirements set out in paragraph 7(a) of this instrument. (a) a valuation by a valuer which meets the requirements set out in paragraphs 5(a) to 5(f) of this instrument under method 1 other than the requirement in paragraph 6(5)(c) of this instrument; (b) a valuation based on the consideration received by the supplier under a contract of sale which meets the requirements set out in paragraphs 6(1)(a) and 6(1)(b) of this instrument; and where subsection 6(2) of this instrument does not apply; or (c) a valuation based on a valuation made by or on behalf of a State Government or a Territory Government which meets the requirements set out in paragraph 7(a) of this instrument. (3) A copy of any approved valuation obtained by the Commissioner and used to calculate the margin is to be provided to the supplier. | 9. Timing requirements for valuations under methods 1, 2 and 3: (1) The valuation under methods 1, 2 and 3 must be made by the due date for lodgment of the Business Activity Statement for the tax period to which the GST payable on the taxable supply of the real property is attributable. (2) However, if the Commissioner has allowed a further period under paragraph 75-5(1A)(b) of the GST Act for the supplier and recipient to agree in writing that the margin scheme is to apply in working out the GST on the supply, the valuation must be made by the later of: (a) 8 weeks from the end of the further period that the Commissioner has allowed under paragraph 75-5(1A)(b) of the GST Act; or (b) 8 weeks from the date of the Commissioner's decision to extend the further period under paragraph 75-5(1A)(b) of the GST Act. (a) 8 weeks from the end of the further period that the Commissioner has allowed under paragraph 75-5(1A)(b) of the GST Act; or (b) 8 weeks from the date of the Commissioner's decision to extend the further period under paragraph 75-5(1A)(b) of the GST Act. (3) If the valuation is not made within the time periods specified in this instrument, the Commissioner may for good reason allow an additional period within which a valuation may be made. | 10. Definitions: (1) Professional valuer means: (a) a person registered or licensed to carry out real property valuations under a Commonwealth, a State or a Territory law; or (b) a person who carries on a business as a valuer in a State or a Territory where that person is not required to be licensed or registered to carry on a business as a valuer; or (c) a person who is: (i) a member of the Australian Property Institute and accredited as a Certified Practicing Valuer; or (ii) a member of the Royal Institution of Chartered Surveyors and accredited as a Chartered Valuation Surveyor; or (iii) a member of the Australian Valuers Institute and accredited as a Certified Practicing Valuer. (a) a person registered or licensed to carry out real property valuations under a Commonwealth, a State or a Territory law; or (b) a person who carries on a business as a valuer in a State or a Territory where that person is not required to be licensed or registered to carry on a business as a valuer; or (c) a person who is: (i) a member of the Australian Property Institute and accredited as a Certified Practicing Valuer; or (ii) a member of the Royal Institution of Chartered Surveyors and accredited as a Chartered Valuation Surveyor; or (iii) a member of the Australian Valuers Institute and accredited as a Certified Practicing Valuer. (i) a member of the Australian Property Institute and accredited as a Certified Practicing Valuer; or (ii) a member of the Royal Institution of Chartered Surveyors and accredited as a Chartered Valuation Surveyor; or (iii) a member of the Australian Valuers Institute and accredited as a Certified Practicing Valuer. (2) Terms in this determination that are defined in the GST Act have the same meaning as in that Act. | 11. Repeal: The instrument that is specified in Schedule 1 to this instrument is repealed. A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination 2020 (F2020L00346) Consultation Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner be satisfied that appropriate and reasonably practicable consultation has been undertaken before he makes a determination. As part of the consultation process, you are invited to comment on the draft determination and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 12 October 2022 Contact officer: Ruth Hegney Email: Ruth.Hegney@ato.gov.au Phone: (08) 9268 6158 Please forward your comments to the contact officer by the due date. Due date: 12 October 2022 Contact officer: Ruth Hegney Email: Ruth.Hegney@ato.gov.au Phone: (08) 9268 6158", "Related_Explanatory_Statements": "LI 2022/D14 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2022D14/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2023/1", "Title": "Corporations (Eligible Officer Exclusion - non-individuals and resigned directors) Determination 2023 ", "Enabling_Act": "Corporations Act 2001", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Australian Business Registry Services > Director identification number > 2023", "Date_of_Issue": "24 January 2023", "Signatory": "Chris Jordan Registrar", "Registration_Number": "F2023L00120", "Registration_Date": "17 February 2023", "Body": "1 Name: This instrument is the Corporations (Eligible Officer Exclusion - non-individuals and resigned directors) Determination 2023 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 December 2022. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 1272B(3) of the Corporations Act 2001. | 4 Classes of persons who are not eligible officers: (1) For the purposes of subsection 1272B(3) of the Corporations Act 2001, the classes of persons specified in subsections (2) and (3) are not eligible officers. (2) A person who: (a) was: (i) an eligible officer, within the meaning of the Corporations Act 2001, immediately before 4 April 2021; or (ii) not an eligible officer immediately before 4 April 2021, but became an eligible officer between 4 April 2021 and 31 October 2021; and (b) does not hold any role as an appointed director or alternate director acting in that capacity (regardless of the name given to that position) of a company, a body corporate that is a registered Australian body, a registered foreign company, or an Aboriginal and Torres Strait Islander corporation after 30 November 2022; and (c) does not have a director identification number. (a) was: (i) an eligible officer, within the meaning of the Corporations Act 2001, immediately before 4 April 2021; or (ii) not an eligible officer immediately before 4 April 2021, but became an eligible officer between 4 April 2021 and 31 October 2021; and (b) does not hold any role as an appointed director or alternate director acting in that capacity (regardless of the name given to that position) of a company, a body corporate that is a registered Australian body, a registered foreign company, or an Aboriginal and Torres Strait Islander corporation after 30 November 2022; and (c) does not have a director identification number. (i) an eligible officer, within the meaning of the Corporations Act 2001, immediately before 4 April 2021; or (ii) not an eligible officer immediately before 4 April 2021, but became an eligible officer between 4 April 2021 and 31 October 2021; and (3) A person who: (a) would otherwise be an eligible officer within the meaning of the Corporations Act 2001; and (b) is not an individual. (a) would otherwise be an eligible officer within the meaning of the Corporations Act 2001; and (b) is not an individual. | 5 Class of persons who are not eligible officers for the period 4 April 2021 to 30 November 2022: (1) For the purposes of subsection 1272B(3) of the Corporations Act 2001, the class of persons specified in subsection (2) are not eligible officers for the period 4 April 2021 to 30 November 2022. (2) A person who: (a) was: (i) an eligible officer, within the meaning of the Corporations Act 2001, immediately before 4 April 2021; or (ii) not an eligible officer immediately before 4 April 2021, but became an eligible officer between 4 April 2021 and 31 October 2021; and (b) stopped holding any role as an appointed director or alternate director acting in that capacity (regardless of the name given to that position) of a company, a body corporate that is a registered Australian body, a registered foreign company, or an Aboriginal and Torres Strait Islander corporation prior to 1 December 2022; and (c) does not have a director identification number. (a) was: (i) an eligible officer, within the meaning of the Corporations Act 2001, immediately before 4 April 2021; or (ii) not an eligible officer immediately before 4 April 2021, but became an eligible officer between 4 April 2021 and 31 October 2021; and (b) stopped holding any role as an appointed director or alternate director acting in that capacity (regardless of the name given to that position) of a company, a body corporate that is a registered Australian body, a registered foreign company, or an Aboriginal and Torres Strait Islander corporation prior to 1 December 2022; and (c) does not have a director identification number. (i) an eligible officer, within the meaning of the Corporations Act 2001, immediately before 4 April 2021; or (ii) not an eligible officer immediately before 4 April 2021, but became an eligible officer between 4 April 2021 and 31 October 2021; and", "Related_Explanatory_Statements": "LI 2023/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20231/00001", "Unmatched_Content": "I, Chris Jordan, Commissioner of Taxation, in my capacity as the Registrar make the following legislative instrument."}
{"Instrument_Reference": "LI 2023/2", "Title": "Corporations (Aboriginal and Torres Strait Islander) (Eligible Officer Exclusion - resigned directors) Determination 2023", "Enabling_Act": "Corporations (Aboriginal and Torres Strait Islander) Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Australian Business Registry Services > Director identification number > 2023", "Date_of_Issue": "24 January 2023", "Signatory": "Chris Jordan Commonwealth Registrar", "Registration_Number": "F2023L00121", "Registration_Date": "17 February 2023", "Body": "1 Name: This instrument is the Corporations (Aboriginal and Torres Strait Islander) (Eligible Officer Exclusion - resigned directors) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 308-15(3) of the Corporations (Aboriginal and Torres Strait Islander) Act 2006. | 4 Definitions: In this instrument: registered Australian body has the same meaning as in the Corporations Act 2001. registered foreign company has the same meaning as in the Corporations Act 2001. Note: Terms used in this instrument that are defined in the Corporations (Aboriginal and Torres Strait Islander) Act 2006 have the same meaning as in that Act. Note: Terms used in this instrument that are defined in the Corporations (Aboriginal and Torres Strait Islander) Act 2006 have the same meaning as in that Act. | 5 Class of persons who are not eligible officers: (1) For the purposes of subsection 308-15(3) of the Corporations (Aboriginal and Torres Strait Islander) Act 2006, the class of persons specified in subsection (2) are not eligible officers. (2) A person who: (a) was: (i) an eligible officer, within the meaning of the Corporations (Aboriginal and Torres Strait Islander) Act 2006, immediately before 4 April 2021; or (ii) not an eligible officer immediately before 4 April 2021, but became an eligible officer between 4 April 2021 and 31 October 2022; and (b) does not hold any role as an appointed director or an alternate director acting in that capacity (regardless of the name given to that role) of an Aboriginal and Torres Strait Islander corporation, a company, a body corporate that is a registered Australian body or registered foreign company after 30 November 2023; and (c) does not have a director identification number. (a) was: (i) an eligible officer, within the meaning of the Corporations (Aboriginal and Torres Strait Islander) Act 2006, immediately before 4 April 2021; or (ii) not an eligible officer immediately before 4 April 2021, but became an eligible officer between 4 April 2021 and 31 October 2022; and (b) does not hold any role as an appointed director or an alternate director acting in that capacity (regardless of the name given to that role) of an Aboriginal and Torres Strait Islander corporation, a company, a body corporate that is a registered Australian body or registered foreign company after 30 November 2023; and (c) does not have a director identification number. (i) an eligible officer, within the meaning of the Corporations (Aboriginal and Torres Strait Islander) Act 2006, immediately before 4 April 2021; or (ii) not an eligible officer immediately before 4 April 2021, but became an eligible officer between 4 April 2021 and 31 October 2022; and | 6 Class of persons who are not eligible officers for the period 4 April 2021 to 30 November 2023: (1) For the purposes of subsection 308-15(3) of the Corporations (Aboriginal and Torres Strait Islander) Act 2006, the class of persons specified in subsection (2) are not eligible officers for the period 4 April 2021 to 30 November 2023. (2) A person who: (a) was: (i) an eligible officer, within the meaning of the Corporations (Aboriginal and Torres Strait Islander) Act 2006, immediately before 4 April 2021; or (ii) not an eligible officer immediately before 4 April 2021, but became an eligible officer between 4 April 2021 and 31 October 2022; and (b) stopped holding any role as an appointed director or an alternate director acting in that capacity (regardless of the name given to that role) of an Aboriginal and Torres Strait Islander corporation, a company, a body corporate that is a registered Australian body or registered foreign company prior to 1 December 2023; and (c) does not have a director identification number. (a) was: (i) an eligible officer, within the meaning of the Corporations (Aboriginal and Torres Strait Islander) Act 2006, immediately before 4 April 2021; or (ii) not an eligible officer immediately before 4 April 2021, but became an eligible officer between 4 April 2021 and 31 October 2022; and (b) stopped holding any role as an appointed director or an alternate director acting in that capacity (regardless of the name given to that role) of an Aboriginal and Torres Strait Islander corporation, a company, a body corporate that is a registered Australian body or registered foreign company prior to 1 December 2023; and (c) does not have a director identification number. (i) an eligible officer, within the meaning of the Corporations (Aboriginal and Torres Strait Islander) Act 2006, immediately before 4 April 2021; or (ii) not an eligible officer immediately before 4 April 2021, but became an eligible officer between 4 April 2021 and 31 October 2022; and", "Related_Explanatory_Statements": "LI 2023/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20232/00001", "Unmatched_Content": "I, Chris Jordan, Commissioner of Taxation, in my capacity as the Commonwealth Registrar make the following legislative instrument."}
{"Instrument_Reference": "LI 2022/4", "Title": "Director Identification Number Laws (Application) Data Standard 2022", "Enabling_Act": "Corporations Act 2001; Commonwealth Registers Act 2020", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Australian Business Registry Services > Director identification number > 2022", "Date_of_Issue": "23 February 2022", "Signatory": "Chris Jordan Registrar", "Registration_Number": "F2022L00331", "Registration_Date": "17 March 2022", "Body": "1. Name of instrument: This data standard is the Director Identification Number Laws (Application) Data Standard 2022. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This instrument is made under section 1270G of the Corporations Act 2001 and section 13 of the Commonwealth Registers Act 2020 and provides for a data standard relating to the application for director ID for the purpose of subsection 1272A(4) of the Corporations Act 2001 and subsection 308-10(4) of the Corporations (Aboriginal and Torres Strait Islander) Act 2006. | 4. Definitions: Note: Paragraph 13(1)(b) of the Legislation Act 2003 has the effect that expressions have the same meaning in this instrument as in the Commonwealth Registers Act 2020, Corporations Act 2001 and the Corporations (Aboriginal and Torres Strait Islander) Act 2006 as in force from time to time. In this instrument: director ID means director identification number. director ID information means all protected information collected in connection with the functions or powers of the Registrar under Part 9.1A of the Corporations Act 2001 and Part 6-7A of the Corporations (Aboriginal and Torres Strait Islander) Act 2006 including but not limited to, the director ID, information collected in an application for a director ID under section 1272A of the Corporations Act 2001 or section 308-10 of the Corporations (Aboriginal and Torres Strait Islander) Act 2006, and updated or corrected information in respect of the individual provided to the Registrar. eligible officer (a) has the same meaning as in section 1272B of the Corporations Act 2001 for a director ID application made under that Act; and (b) has the same meaning as in section 308-15 of the Corporations (Aboriginal and Torres Strait Islander) Act 2006 for a director ID application made under that Act. individual has the same meaning as in the Acts Interpretation Act 1901. Registrar means the Commonwealth body appointed under: (a) section 1270 of the Corporations Act 2001; and (b) section 6 of the Commonwealth Registers Act 2020 and referred to as the Commonwealth Registrar under section 694-120 of the Corporations (Aboriginal and Torres Strait Islander) Act 2006. (a) has the same meaning as in section 1272B of the Corporations Act 2001 for a director ID application made under that Act; and (b) has the same meaning as in section 308-15 of the Corporations (Aboriginal and Torres Strait Islander) Act 2006 for a director ID application made under that Act. (a) section 1270 of the Corporations Act 2001; and (b) section 6 of the Commonwealth Registers Act 2020 and referred to as the Commonwealth Registrar under section 694-120 of the Corporations (Aboriginal and Torres Strait Islander) Act 2006. | 5. What information may be required, requested and collected: (1) For the purposes of giving an individual a director ID or to update that individual's director ID information the Registrar may require and collect the following information: (a) the individual's names and any former names; (b) the individual's addresses and any former addresses; (c) contact details; and (d) the individual's date and place of birth. (a) the individual's names and any former names; (b) the individual's addresses and any former addresses; (c) contact details; and (d) the individual's date and place of birth. (2) For the purposes of giving an individual a director ID or to update that individual's director ID information the Registrar may request, but not compel, the individual's tax file number. (3) For the purpose of establishing a person's identity the Registrar may request and collect identity documents or information evidencing the individual's identity. (4) If the Registrar is not satisfied that the individual's identity has been established from the information provided, the Registrar may request and collect other information necessary to establish the individual's identity. (5) If the: (a) individual is unable to provide the information required or requested under subsections 5(1), (2) and (3) of this instrument; and (b) Registrar considers it reasonable in the individual's circumstances, the Registrar may establish the individual's identity in another manner, which may include verification of the individual's identity by third parties known by the individual. (a) individual is unable to provide the information required or requested under subsections 5(1), (2) and (3) of this instrument; and (b) Registrar considers it reasonable in the individual's circumstances, the Registrar may establish the individual's identity in another manner, which may include verification of the individual's identity by third parties known by the individual. | 6. How the Registrar may collect information: (1) The Registrar may collect information electronically. (2) If an individual is unable to provide information electronically, the Registrar may collect information in another way, such as through a paper form. | 7. How an individual is to apply for a director ID: (1) An individual must make an application for a director ID through the electronic platform provided by the Registrar or in the form approved by the Registrar. (2) An application for a director ID must be made by the individual to whom the application relates. An application must not be made by another person on behalf of the individual, unless the Registrar is satisfied that the individual is unable to make the application on their own behalf. Note: Subsection 14(4) of the Legislation Act 2003 applies to any forms made under this subsection. Note: Subsection 14(4) of the Legislation Act 2003 applies to any forms made under this subsection. | 8. When information is given to the Registrar: (1) An individual must provide to the Registrar the information required under section 5 of this instrument at the time of applying for a director ID. Note 1: The time in which an individual is required to have a director ID under the Corporations Act 2001 is set out in section 1272C of the Corporations Act 2001 (subject to section 1653 of the Corporations Act 2001) and may be extended under section 1272E of the Corporations Act 2001. Note 2: The time in which an individual is required to have a director ID under the Corporations (Aboriginal and Torres Strait Islander) Act 2006 is set out in section 308-20 (subject to item 9 in Schedule 1 to the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020) of the Corporations (Aboriginal and Torres Strait Islander) Act 2006 and may be extended under section 308-30 of the Corporations (Aboriginal and Torres Strait Islander) Act 2006. Note 1: The time in which an individual is required to have a director ID under the Corporations Act 2001 is set out in section 1272C of the Corporations Act 2001 (subject to section 1653 of the Corporations Act 2001) and may be extended under section 1272E of the Corporations Act 2001. Note 2: The time in which an individual is required to have a director ID under the Corporations (Aboriginal and Torres Strait Islander) Act 2006 is set out in section 308-20 (subject to item 9 in Schedule 1 to the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020) of the Corporations (Aboriginal and Torres Strait Islander) Act 2006 and may be extended under section 308-30 of the Corporations (Aboriginal and Torres Strait Islander) Act 2006. (2) An individual who has a director ID may request the Registrar to update the following: (a) the individual's name; (b) the individual's addresses; and (c) the contact details. (a) the individual's name; (b) the individual's addresses; and (c) the contact details. (3) An individual, who has a director ID must inform the Registrar of any errors or corrections to the information provided under section 5 of this instrument. | 9. How the Registrar uses the information: (1) The Registrar may use director ID information collected to establish the identity of the individual for the purposes of giving the individual a director ID and maintaining the accuracy of director ID information. (2) The Registrar may make a record of information collected or generated in the course of processing the individual's director ID application or subsequent updates or corrections of the director ID information. Note: Information collected under this data standard is \"protected information\" within the meaning of section 9 of the Corporations Act 2001 and section 5 of the Commonwealth Registers Act 2020 and is subject to the secrecy and disclosure provisions in Part 9.1 of the Corporations Act 2001 and Part 4 of the Commonwealth Registers Act 2020. Note: Information collected under this data standard is \"protected information\" within the meaning of section 9 of the Corporations Act 2001 and section 5 of the Commonwealth Registers Act 2020 and is subject to the secrecy and disclosure provisions in Part 9.1 of the Corporations Act 2001 and Part 4 of the Commonwealth Registers Act 2020. (3) The Registrar may confirm that the information provided by an individual in an application for a director ID or an update or correction is correct by validating, verifying or authenticating information collected and stored by the Registrar. (4) The Registrar may use the director ID information for the performance of the Registrar's functions and exercise of the Registrar's powers, which may include the Registrar facilitating the director or associated entities to meet their obligations under the Corporations Act 2001 and the Corporations (Aboriginal and Torres Strait Islander) Act 2006. | 10. How the Registrar must record and store information: The Registrar must record and store information provided to, or other information generated by, the Registrar in a secure environment. Note: Records Authorities may be issued by the National Archives of Australia in accordance with the Archives Act (1983). Note: Records Authorities may be issued by the National Archives of Australia in accordance with the Archives Act (1983). | 11. How the Registrar may correct information held by the Registrar: The Registrar may correct any information recorded and held relating to an individual's director ID if the Registrar has reason to believe the information is incorrect. | 12. Communication: (1) Generally, the Registrar will communicate electronically with individuals, who provide information to the Registrar, unless the individual cannot communicate electronically. (2) An individual who has applied for a director ID can access information provided to the Registrar in relation to their director ID. (3) Generally, other persons who are permitted by law to access information in relation to a director ID will access this information electronically. | 13. Signed Declaration: (1) An individual who makes an application for a director ID must provide a signed declaration that: (a) the individual is the applicant identified in the application; (b) information provided in the application is true and correct; (c) the individual is an eligible officer, or intends to become an eligible officer within 12 months of applying for a director ID; and (d) the individual does not already have a director ID, or the individual has been directed by the Registrar to apply, or apply again, for a director ID. (a) the individual is the applicant identified in the application; (b) information provided in the application is true and correct; (c) the individual is an eligible officer, or intends to become an eligible officer within 12 months of applying for a director ID; and (d) the individual does not already have a director ID, or the individual has been directed by the Registrar to apply, or apply again, for a director ID. (2) A declaration will be signed if it identifies the individual making the declarations required at section 13(1) of this instrument and in the manner that accords with section 7(1) of this instrument . Note: A person may commit an offence if the person knowingly gives false or misleading information (see section 1308 of the Corporations Act 2001, section 561-1 of the Corporations (Aboriginal and Torres Strait Islander) Act 2006 and section 137.1 of Schedule 1 to the Criminal Code Act 1995). Note: A person may commit an offence if the person knowingly gives false or misleading information (see section 1308 of the Corporations Act 2001, section 561-1 of the Corporations (Aboriginal and Torres Strait Islander) Act 2006 and section 137.1 of Schedule 1 to the Criminal Code Act 1995). | 14. Compliance with data standard: The Registrar may accept that an individual's application for a director ID meets the requirement of this data standard if the application is substantially in accordance with this instrument or has only such variations as the nature of the individual's circumstances requires. | 15. Repeals: This instrument repeals Corporations Director Identification Number Data Standard 2021 (F2021L00454) registered on 16 April 2021.", "Related_Explanatory_Statements": "LI 2022/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This instrument repeals Corporations Director Identification Number Data Standard 2021 (F2021L00454) registered on 16 April 2021.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20224/00001", "Unmatched_Content": "• section 1270G of the Corporations Act 2001 for the purposes of Part 9.1A of the Corporations Act 2001; and • section 13 of the Commonwealth Registers Act 2020 for the purposes of Part 6-7A of the Corporations (Aboriginal and Torres Strait Islander) Act 2006."}
{"Instrument_Reference": "LI 2022/5", "Title": "Director Identification Number Laws (Other Government Bodies) Disclosure Framework 2022", "Enabling_Act": "Corporations Act 2001; Commonwealth Registers Act 2020", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Australian Business Registry Services > Director identification number > 2022", "Date_of_Issue": "23 February 2022", "Signatory": "Chris Jordan Registrar", "Registration_Number": "F2022L00361", "Registration_Date": "22 March 2022", "Body": "1. Name of instrument: This instrument is the Director Identification Number Laws (Other Government Bodies) Disclosure Framework 2022. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This instrument is made under section 1270K of the Corporations Act 2001 and section 16 of the Commonwealth Registers Act 2020 and provides for a disclosure framework relating to the disclosure of protected information that is director ID information. | 4. Definitions: Note: Paragraph 13(1)(b) of the Legislation Act 2003 has the effect that expressions have the same meaning in this instrument as in the Commonwealth Registers Act 2020, Corporations Act 2001 and the Corporations (Aboriginal and Torres Strait Islander) Act 2006 as in force from time to time. In this instrument: director ID means director identification number. director ID information means all protected information collected in connection with the functions or powers of the Registrar under Part 9.1A of the Corporations Act 2001 and Part 6-7A of the Corporations (Aboriginal and Torres Strait Islander) Act 2006 including but not limited to, the director ID, information collected in an application for a director ID under section 1272A of the Corporations Act 2001 or section 308-10 of the Corporations (Aboriginal and Torres Strait Islander) Act 2006, and updated or corrected information in respect of the individual provided to the Registrar. government entity has the same meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999. individual has the same meaning as in the Acts Interpretation Act 1901. multi-agency taskforce means a taskforce prescribed in regulation 67 of the Taxation Administration Regulations 2017. other government bodies mean the bodies mentioned in paragraphs 5(1)(a) to (d) of this instrument. PGPA body means an entity or company which is not a government entity within the meaning of section 9 of the Corporations Act 2001 and section 5 of the Commonwealth Registers Act 2020, but which is a Commonwealth entity or Commonwealth company within the meaning of the Public Governance, Performance and Accountability Act 2013. Registrar means the Commonwealth body appointed under: (a) section 1270 of the Corporations Act 2001; and (b) section 6 of the Commonwealth Registers Act 2020 and referred to as the Commonwealth Registrar under section 694-120 of the Corporations (Aboriginal and Torres Strait Islander) Act 2006. taskforce officer has the meaning given by subsection 355-70(11) of Schedule 1 to the Taxation Administration Act 1953. (a) section 1270 of the Corporations Act 2001; and (b) section 6 of the Commonwealth Registers Act 2020 and referred to as the Commonwealth Registrar under section 694-120 of the Corporations (Aboriginal and Torres Strait Islander) Act 2006. | 5. Disclosure of director ID information to other government bodies: (1) The following disclosures of protected information are permitted by this instrument and are therefore authorised by paragraph 1270L(3)(f) of the Corporations Act 2001 and paragraph 17(3)(e) of the Commonwealth Registers Act 2020: (a) The disclosure of director ID information to a person for use, in the course of the performance of duties of the person's official employment, in relation to the performance or exercise of the functions or powers of a PGPA body. (b) Subject to section 1270Q of the Corporations Act 2001 and section 21 of the Commonwealth Registers Act 2020, the disclosure of director ID information to a court or tribunal. (c) The disclosure of director ID information to a person who is an employee of a State or Territory (including a local government body) for the use, in the course of performance of duties of that employment, in relation to the performance or exercise of the functions or powers in relation to a government entity. (d) The disclosure of director ID information to a taskforce officer for or in connection with a purpose of a multi-agency taskforce. (a) The disclosure of director ID information to a person for use, in the course of the performance of duties of the person's official employment, in relation to the performance or exercise of the functions or powers of a PGPA body. (b) Subject to section 1270Q of the Corporations Act 2001 and section 21 of the Commonwealth Registers Act 2020, the disclosure of director ID information to a court or tribunal. (c) The disclosure of director ID information to a person who is an employee of a State or Territory (including a local government body) for the use, in the course of performance of duties of that employment, in relation to the performance or exercise of the functions or powers in relation to a government entity. (d) The disclosure of director ID information to a taskforce officer for or in connection with a purpose of a multi-agency taskforce. (2) The disclosure of director ID information under paragraphs 5(1)(a) to (d) of this instrument will not require payment of a fee and will generally be provided electronically. (3) This instrument applies to persons who, but for paragraph 1270L(3)(f) of the Corporations Act 2001 and paragraph 17(3)(e) of the Commonwealth Registers Act 2020 and the operation of the instrument, would commit an offence under subsection 1270L(1) of the Corporations Act 2001 and subsection 17(1) of the Commonwealth Registers Act 2020. (4) The disclosure of director ID information in accordance with this instrument is permitted, however, nothing in this instrument requires the disclosure of director ID information. | 6. Other matters: Individuals making an application under subsection 1270N(1) of the Corporations Act 2001 or subsection 19(1) of the Commonwealth Registers Act 2020 to not disclose director ID information that may be disclosed to other government bodies under this instrument, must provide information to demonstrate how the detrimental consequence to the individual of disclosure outweighs the benefit of the disclosure to other government bodies to perform their functions. | 7. Repeals: This instrument repeals Corporations (Director Identification Number) Disclosure Framework (PGPA Bodies, Courts and Tribunals) 2021 (F2021L00455) registered on 16 April 2021.", "Related_Explanatory_Statements": "LI 2022/5 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This instrument repeals Corporations (Director Identification Number) Disclosure Framework (PGPA Bodies, Courts and Tribunals) 2021 (F2021L00455) registered on 16 April 2021.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20225/00001", "Unmatched_Content": "• section 1270K of the Corporations Act 2001 for the purposes of Part 9.1A of the Corporations Act 2001; and • section 16 of the Commonwealth Registers Act 2020 for the purposes of Part 6-7A of the Corporations (Aboriginal and Torres Strait Islander) Act 2006."}
{"Instrument_Reference": "ABRS 2021/3", "Title": "Corporations (Aboriginal and Torres Strait Islander) (Transitional) Director Identification Number Extended Application Period 2021", "Enabling_Act": "Corporations (Aboriginal and Torres Strait Islander) Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Australian Business Registry Services > Director identification number > 2021", "Date_of_Issue": "22 April 2021", "Signatory": "Melinda Smith Registrar", "Registration_Number": "F2021L00513", "Registration_Date": "29 April 2021", "Body": "1. Name of instrument: This instrument is the Corporations (Aboriginal and Torres Strait Islander) (Transitional) Director Identification Number Extended Application Period 2021. | 2. Commencement: This instrument commences on the later of: a. the day after it is registered on the Federal Register of Legislation; and b. the day on which Part 6-7A of the Corporations (Aboriginal and Torres Strait Islander) Act 2006 commences. a. the day after it is registered on the Federal Register of Legislation; and b. the day on which Part 6-7A of the Corporations (Aboriginal and Torres Strait Islander) Act 2006 commences. | 3. Application: This instrument applies from the day the Commonwealth Registrar is appointed for the purposes of Part 6-7A of the Corporations (Aboriginal and Torres Strait Islander) Act 2006. | 4. What this instrument is about: The commencement of the director identification number (director ID) legislation will trigger the requirement for eligible officers to have a director ID. Individuals who were not an eligible officer prior to the commencement of the director ID legislation (new eligible officers) are required in the transitional period (first 12 months after the legislation commences) to apply for a director ID within 28 days of becoming an eligible officer. This instrument extends the application period in which new eligible officers are required to apply for a director ID if the individual becomes an eligible officer in the period; • starting when the director ID legislation commences, and • ending 31 October 2022. • starting when the director ID legislation commences, and • ending 31 October 2022. | 5. Definitions: In this instrument: Act means the Corporations (Aboriginal and Torres Strait Islander) Act 2006 director ID means director identification number director ID legislation means Schedule 2 of the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020 transitional application period means the period the Minister specifies by legislative instrument for the purposes of subitem 9(2) in Schedule 2 to the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020 Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) application day; (b) eligible officer; (c) Commonwealth Registrar. (a) application day; (b) eligible officer; (c) Commonwealth Registrar. | 6. Class of person to whom this instrument applies: For the purposes of subsection 308-30(2) of the Act the following class of person is defined for the purposes of allowing an extended period to apply for a director ID. A person falls within the class if the person: a. was not an eligible officer immediately before the application day; and b. becomes an eligible officer within the period: i. starting on the application day, and ii. ending 31 October 2022. a. was not an eligible officer immediately before the application day; and b. becomes an eligible officer within the period: i. starting on the application day, and ii. ending 31 October 2022. i. starting on the application day, and ii. ending 31 October 2022. | 7. Extended application period: For the purposes of paragraph 308-20(2)(a)(iii) of the Act a person within the class defined by section 6 has until 30 November 2023 to apply for a director ID.", "Related_Explanatory_Statements": "ABRS 2021/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/ABRS20213/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "ABRS 2021/4", "Title": "Corporations (Transitional) Director Identification Number Extended Application Period 2021", "Enabling_Act": "Corporations Act 2001", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Australian Business Registry Services > Director identification number > 2021", "Date_of_Issue": "22 April 2021", "Signatory": "Melinda Smith Registrar", "Registration_Number": "F2021L00515", "Registration_Date": "29 April 2021", "Body": "1. Name of instrument: This instrument is the Corporations (Transitional) Director Identification Number Extended Application Period 2021. | 2. Commencement: This instrument commences on the later of: a. the day after it is registered on the Federal Register of Legislation; and b. the day on which Part 9.1A of the Corporations Act 2001 commences. a. the day after it is registered on the Federal Register of Legislation; and b. the day on which Part 9.1A of the Corporations Act 2001 commences. | 3. Application: This instrument applies from the day the Registrar is appointed for the purposes of Part 9.1A of the Corporations Act 2001. | 4. What this instrument is about: The commencement of the director ID legislation will trigger the requirement for eligible officers to have a director identification number (director ID). Individuals who were not an eligible officer prior to the commencement of the director ID legislation (new eligible officers) are required in the transitional period (first 12 months after the legislation commences) to apply for a director ID within 28 days of becoming an eligible officer. This instrument extends the application period in which new eligible officers are required to apply for a director ID if the individual becomes an eligible officer in the period; • starting when the director ID legislation commences, and • ending 31 October 2021. • starting when the director ID legislation commences, and • ending 31 October 2021. | 5. Definitions: In this instrument: Act means the Corporations Act 2001 director ID means director identification number director ID legislation means Schedule 2 of the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020 transitional application period means the period the Minister specifies by legislative instrument for the purposes of subsection 1653(2) of the Corporations Act 2001 Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) application day; (b) eligible officer; (c) Registrar. (a) application day; (b) eligible officer; (c) Registrar. | 6. Class of person to whom this instrument applies: For the purposes of subsection 1272E(2) of the Act the following class of person is defined for the purposes of allowing an extended period to apply for a director ID. A person falls within the class if the person: a. was not an eligible officer immediately before the application day; and b. becomes an eligible officer within the period: i. starting on the application day, and ii. ending 31 October 2021. a. was not an eligible officer immediately before the application day; and b. becomes an eligible officer within the period: i. starting on the application day, and ii. ending 31 October 2021. i. starting on the application day, and ii. ending 31 October 2021. | 7. Extended application period: For the purposes of paragraph 1272C(2)(a)(iii) of the Act a person within the class defined by section 6 has until 30 November 2022 to apply for a director ID.", "Related_Explanatory_Statements": "ABRS 2021/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/ABRS20214/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "ABRS 2021/5", "Title": "Corporations (Director Identification Numbers - Transitional Application Period) Instrument 2021", "Enabling_Act": "Corporations Act 2001", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Australian Business Registry Services > Director identification number > 2021", "Date_of_Issue": "29 September 2021", "Signatory": "Jane Hume Minister for Superannuation, Financial Services and the Digital Economy Minister for Women's Economic Security Minister for Women's Economic Security", "Registration_Number": "F2021L01391", "Registration_Date": "5 October 2021", "Body": "1. Name of instrument: This instrument is the Corporations (Director Identification Numbers - Transitional Application Period) Instrument 2021. | 2 Commencement: (1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3. Authority: This instrument is made under the following: (a) the Corporations Act 2001; and (b) the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020. (a) the Corporations Act 2001; and (b) the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020. | 4. Definitions: Note: Paragraph 13(1)(b) of the Legislation Act 2003 has the effect that expressions have the same meaning in this instrument as in the Corporations Act 2001 and as in force from time to time. In this instrument: the Act means the Corporations Act 2001. | 5 Transitional application period under the Corporations Act: For the purposes of subsection 1653(2) of the Act, the transitional application period is 4 April 2021 to 30 November 2022. 6 Transitional application period under the Corporations (Aboriginal and Torres Strait Islander) Act For the purposes of subitem 9(2) in Schedule 2 to the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020, the transitional application period is 4 April 2021 to 30 November 2023.", "Related_Explanatory_Statements": "ABRS 2021/5 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/ABRS20215/00001", "Unmatched_Content": "I, Jane Hume, Minister for Superannuation, Financial Services and the Digital Economy, and Minister for Women's Economic Security, make the following instrument."}
{"Instrument_Reference": "LI 2023/18", "Title": "Taxation Administration (Remedial Power - Work Test for Personal Superannuation Contributions) Determination 2023", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Commissioner's remedial power > 2023", "Date_of_Issue": "10 May 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L00564", "Registration_Date": "22 May 2023", "Body": "1 Name: This instrument is the Taxation Administration (Remedial Power - Work Test for Personal Superannuation Contributions) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day this instrument is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 (disallowance) of the Legislation Act 2003. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 370-5 in Schedule 1 to the Act. | 4 Definitions: In this instrument: Act means the Taxation Administration Act 1953. covered person means a person who is an employee under subsections 15A(2) to 15A(10) of the Superannuation Industry (Supervision) Act 1993. | 5 Modification of subsection 290-165(1A) of the Income Tax Assessment Act 1997: For the purposes of section 370-5 in Schedule 1 to the Act, subsection 290-165(1A) of the Income Tax Assessment Act 1997 is modified to operate as if: (a) you also meet the requirement in paragraph 290-165(1A)(a) if you worked for gain or reward as a covered person for at least 40 hours in any period of 30 consecutive days during the income year in which the contribution was made; and (b) you also meet the requirement in subparagraph 290-165(1A)(b)(i) if you worked for gain or reward as a covered person for at least 40 hours in any period of 30 consecutive days during the income year ending before the income year in which the contribution was made. (a) you also meet the requirement in paragraph 290-165(1A)(a) if you worked for gain or reward as a covered person for at least 40 hours in any period of 30 consecutive days during the income year in which the contribution was made; and (b) you also meet the requirement in subparagraph 290-165(1A)(b)(i) if you worked for gain or reward as a covered person for at least 40 hours in any period of 30 consecutive days during the income year ending before the income year in which the contribution was made. | 6 Application of modification: The modification made by this instrument applies in relation to contributions made on or after 1 July 2022. | 7 Repeal of this instrument: This instrument is repealed at the start of 1 July 2028.", "Related_Explanatory_Statements": "LI 2023/18 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This instrument is repealed at the start of 1 July 2028.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202318/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2023/27", "Title": "Taxation Administration (Remedial Power - Remission of Charges and Penalties) Determination 2023", "Enabling_Act": "Legislation Act 2003", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Commissioner's remedial power > 2023", "Date_of_Issue": "13 June 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L00956", "Registration_Date": "4 July 2023", "Body": "1 Name: This instrument is the Taxation Administration (Remedial Power - Remission of Charges and Penalties) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day this instrument is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 (disallowance) of the Legislation Act 2003 . Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 370-5 in Schedule 1 to the Act. | 4 Definitions: In this instrument: Act means the Taxation Administration Act 1953. relevant class means a class of entities: (a) that the Commissioner is satisfied has been affected by a natural disaster or other serious and external adverse event; (b) with a liability to a charge or penalty that the Commissioner considers is a minor amount, having regard to any relevant matters such as the cost of collecting the liability, costs of compliance for taxpayers, and the need to maintain adequate incentives for the prompt payment of liabilities; or (c) with a liability to a charge or penalty that the Commissioner considers it is appropriate to remit to encourage ongoing compliance with taxation laws, having regard to previous compliance history. relevant provisions of the Act means: (a) subsection 8AAG(1); (b) subsection 8AAG(5); (c) subsection 280-160(1) in Schedule 1; and (d) subsection 298-20(1) in Schedule 1, to the extent it applies to penalties arising under section 286-75 in Schedule 1. (a) that the Commissioner is satisfied has been affected by a natural disaster or other serious and external adverse event; (b) with a liability to a charge or penalty that the Commissioner considers is a minor amount, having regard to any relevant matters such as the cost of collecting the liability, costs of compliance for taxpayers, and the need to maintain adequate incentives for the prompt payment of liabilities; or (c) with a liability to a charge or penalty that the Commissioner considers it is appropriate to remit to encourage ongoing compliance with taxation laws, having regard to previous compliance history. (a) subsection 8AAG(1); (b) subsection 8AAG(5); (c) subsection 280-160(1) in Schedule 1; and (d) subsection 298-20(1) in Schedule 1, to the extent it applies to penalties arising under section 286-75 in Schedule 1. | 5 Modifications to the Act: For the purposes of section 370-5 in Schedule 1 to the Act, relevant provisions of the Act are modified to permit the Commissioner to remit the general interest charge, shortfall interest charge or an administrative penalty, as applicable: (a) in relation to: (i) an entity; or (ii) one or more entities in a relevant class; and (b) whether or not the charge or penalty: (i) has become due and payable; or (ii) may become due and payable in the future. (a) in relation to: (i) an entity; or (ii) one or more entities in a relevant class; and (b) whether or not the charge or penalty: (i) has become due and payable; or (ii) may become due and payable in the future. (i) an entity; or (ii) one or more entities in a relevant class; and (i) has become due and payable; or (ii) may become due and payable in the future. Note: Subsection 298-20(1) in Schedule 1 to the Act is only modified to the extent that it permits the Commissioner to remit penalties arising under section 286-75 in Schedule 1 to the Act. | 6 Repeal: This instrument is repealed at the start of 1 October 2028.", "Related_Explanatory_Statements": "LI 2023/27 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This instrument is repealed at the start of 1 October 2028.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202327/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following legislative determination."}
{"Instrument_Reference": "CRP 2017/1", "Title": "Taxation Administration (Remedial Power-Foreign Resident Capital Gains Withholding) Determination 2017", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Commissioner's remedial power > 2017", "Date_of_Issue": "31 July 2017", "Signatory": "Andrew England Deputy Commissioner Policy, Analysis and Legislation Australian Taxation Office", "Registration_Number": "F2017L00992", "Registration_Date": "4 August 2017", "Body": "1. Name of determination: This determination is the Taxation Administration (Remedial Power-Foreign Resident Capital Gains Withholding) Determination 2017. | 2. Commencement: Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this determination The first day this determination is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 of the Legislation Act 2003. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3. Authority: This determination is made under section 370-5 of Schedule 1 to the Taxation Administration Act 1953. | 4. Modifications: Each modification of the operation of a provision of a taxation law as set out in a Schedule to this determination is determined for the purposes of section 370-5 of Schedule 1 to the Taxation Administration Act 1953. 1. Tax credit for recipient of withholding payments involving foreign residents and taxable Australian property (1) The operation of: (a) sections 18-15, 18-20 and 18-25 of Schedule 1 to the Taxation Administration Act 1953; and (b) any other provision of a taxation law the operation of which is affected by the operation of any of those sections; is modified in the way set out below. (1) The operation of: (a) sections 18-15, 18-20 and 18-25 of Schedule 1 to the Taxation Administration Act 1953; and (b) any other provision of a taxation law the operation of which is affected by the operation of any of those sections; (a) sections 18-15, 18-20 and 18-25 of Schedule 1 to the Taxation Administration Act 1953; and (b) any other provision of a taxation law the operation of which is affected by the operation of any of those sections; is modified in the way set out below. Modification (2) To the extent that an entity's entitlement to a credit referred to in section 18-15, 18-20 or 18-25 in that Schedule is in respect of an amount paid to the Commissioner under Subdivision 14-D in that Schedule, treat the entitlement as arising in the income year in which the transaction causing that application of Subdivision 14-D is recognised for income tax purposes for the entity. (3) The modification applies in respect of transactions entered into on or after 1 July 2016.", "Related_Explanatory_Statements": "Sch 1 18-15; | Sch 1 18-20; | Sch 1 18-25 | CRP 2017/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/CRP20171/00001", "Unmatched_Content": "Legislative References: TAA 1953 Sch 1 18-15; Sch 1 18-20; Sch 1 18-25"}
{"Instrument_Reference": "CRP 2017/2", "Title": "Taxation Administration (Remedial Power - Small Business Restructure Roll-over) Determination 2017", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Commissioner's remedial power > 2017", "Date_of_Issue": "1 December 2017", "Signatory": "Andrew England Deputy Commissioner Policy, Analysis and Legislation Australian Taxation Office", "Registration_Number": "F2017L01687", "Registration_Date": "20 December 2017", "Body": "1. Name of determination: This determination is the Taxation Administration (Remedial Power - Small Business Restructure Roll-over) Determination 2017. | 2. Commencement: Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this determination The first day this determination is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 of the Legislation Act 2003. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3. Authority: This determination is made under section 370-5 of Schedule 1 to the Taxation Administration Act 1953. | 4. Modifications: Each modification of the operation of a provision of a taxation law as set out in a Schedule to this determination is determined for the purposes of section 370-5 of Schedule 1 to the Taxation Administration Act 1953. Schedule 1 - Modifications 1. Depreciating assets transferred in a small business restructure roll-over (1) The operation of: (a) section 40-340 of the Income Tax Assessment Act 1997 ; and (b) any other provision of a taxation law the operation of which is affected by the operation of that section (as modified by this instrument) in relation to an asset covered by item 8 of the table in subsection 40-340(1) of that Act; is modified in the way set out below. (1) The operation of: (a) section 40-340 of the Income Tax Assessment Act 1997 ; and (b) any other provision of a taxation law the operation of which is affected by the operation of that section (as modified by this instrument) in relation to an asset covered by item 8 of the table in subsection 40-340(1) of that Act; (a) section 40-340 of the Income Tax Assessment Act 1997 ; and (b) any other provision of a taxation law the operation of which is affected by the operation of that section (as modified by this instrument) in relation to an asset covered by item 8 of the table in subsection 40-340(1) of that Act; is modified in the way set out below. Modification (2) If section 40-340 of that Act provides for roll-over relief in relation to a disposal of a depreciating asset because the condition in item 8 of the table in subsection 40-340(1) of that Act is satisfied in relation to the asset, that section has effect as if it also provided that the disposal of the asset has no direct consequences under the income tax law (other than Division 40 of that Act). (3) The modification applies in respect of transfers on or after the day after this instrument commences. (4) The modification does not affect the application of the income tax law in relation to: (a) anything that happens in relation to the asset that does not directly relate to the transfer; or (b) the ownership of the asset at any time. (a) anything that happens in relation to the asset that does not directly relate to the transfer; or (b) the ownership of the asset at any time.", "Related_Explanatory_Statements": "CRP 2017/2 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/CRP20172/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "BSP 2021/1", "Title": "Taxation Administration (Data Sharing - Relevant COVID-19 Business Support Program) Declaration 2021", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Coronavirus economic stimulus measures > 2021", "Date_of_Issue": "20 August 2021", "Signatory": "Josh Frydenberg Treasurer", "Registration_Number": "F2022C00322", "Registration_Date": "24 March 2022", "Body": "1 Name: This instrument is the Taxation Administration (Data Sharing - Relevant COVID-19 Business Support Program) Declaration 2021. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Taxation Administration Act 1953. | 4 Definitions: (1) Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this instrument as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act. Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time. Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997. Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time. Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997. In this instrument: the Act means the Taxation Administration Act 1953. | 5 Declared relevant COVID-19 business support programs: Under subsection 355-65(10) in Schedule 1 to the Act, each item of the following table declares a program administered by an Australian government agency specified in the item to be a relevant COVID-19 business support program for the purposes of item 12 of Table 7 in subsection 355-65(8) in Schedule 1 to the Act. Item Declared relevant COVID-19 business support program Australian government agency administering the program Jurisdiction operating the program 2-5 2021 COVID-19 business grant Service NSW and Revenue NSW New South Wales 2-10 2021 COVID-19 JobSaver payment Service NSW and Revenue NSW New South Wales 2-15 2021 COVID-19 micro-business grant Service NSW and Revenue NSW New South Wales 2-16 2021 land tax COVID-19 relief (as it relates to commercial property only) Service NSW and Revenue NSW New South Wales 2-17 2022 Small Business Support Program Service NSW and Revenue NSW New South Wales 2-18 Alfresco Restart rebate Service NSW and Revenue NSW New South Wales 2-19 Commercial Landlord Hardship Fund Service NSW and Revenue NSW New South Wales 2-20 Export assistance grant (but only to the extent a grant relates to supporting an entity affected by COVID-19) Service NSW and Revenue NSW New South Wales 2-25 Northern Beaches Small Business Hardship Grant Service NSW and NSW Treasury New South Wales 2-30 NSW Performing Arts COVID Support Package Create NSW and NSW Treasury New South Wales 2-35 Small business fees and charges rebate Service NSW and Revenue NSW New South Wales 2-40 Small Business Recovery Grant Service NSW, NSW Treasury and Revenue NSW New South Wales 2-45 Southern Border Small Business Support Grant Service NSW and Revenue NSW New South Wales 3-5 Alpine Resorts Support Program (Streams 1, 2 and 3) Department of Jobs, Precincts and Regions Victoria 3-10 Business Continuity Fund Department of Jobs, Precincts and Regions Victoria 3-15 Business Costs Assistance Program (Round Two) Department of Jobs, Precincts and Regions Victoria 3-20 Business Costs Assistance Program Round Two - July Extension Department of Jobs, Precincts and Regions Victoria 3-25 Business Costs Assistance Program (Round Three) Department of Jobs, Precincts and Regions Victoria 3-30 Impacted Public Events Support Program Department of Jobs, Precincts and Regions Victoria 3-35 Independent Cinema Support Program Department of Jobs, Precincts and Regions Victoria 3-40 Licensed Hospitality Venue Fund 2021 Department of Jobs, Precincts and Regions Victoria 3-45 Licenced Hospitality Venue Fund 2021 - July Extension Department of Jobs, Precincts and Regions Victoria 3-50 Live Performance Support Program Department of Jobs, Precincts and Regions Victoria 3-55 Small Business COVID Hardship Fund Department of Jobs, Precincts and Regions Victoria 4-5 COVID-19 Business Support Grants Scheme (August 2021) Queensland Rural and Industry Development Authority, the Department of Employment, Small Business and Training, and Queensland Treasury's Office of State Revenue Queensland 4-10 COVID-19 Jobs Support Loan Scheme Queensland Rural and Industry Development Authority and the Department of Employment, Small Business and Training Queensland 6-1 Business Hardship Grant-December 2021 Department of Treasury and Finance South Australia 6-2 Business Hardship Grant-Additional Round-January 2022 Department of Treasury and Finance South Australia 6-5 COVID-19 Additional Business Support Grant Department of Treasury and Finance South Australia 6-10 COVID-19 Business Support Grant) Department of Treasury and Finance South Australia 6-11 COVID-19 Tourism and Hospitality Support Grant Department of Treasury and Finance South Australia 6-12 COVID-19 Tourism, Hospitality and Gym Grant Department of Treasury and Finance South Australia 6-13 COVID-19 Tourism, Hospitality and Gym Grant-Additional Round-January 2022 Department of Treasury and Finance South Australia 6-15 Major Events Support Grant Department of Treasury and Finance South Australia 8-5 Accommodation and Tourism Venue Operator Support Program Chief Minister, Treasury and Economic Development Directorate Australian Capital Territory 8-10 Commercial Tenancy Relief ACT Revenue Office Australian Capital Territory 8-15 COVID-19 Business Support Grant Chief Minister, Treasury and Economic Development Directorate, and ACT Revenue Office Australian Capital Territory 8-20 COVID-19 Small Business Hardship Scheme Chief Minister, Treasury and Economic Development Directorate, and ACT Revenue Office Australian Capital Territory 8-25 Small Tourism Operator COVID Recovery Payment Chief Minister, and Treasury and Economic Development Directorate Australian Capital Territory | 6 Sunset: The whole of this instrument is repealed on 30 June 2026. Name Registration Commencement Application, saving and transitional provisions Taxation Administration (Data Sharing - Relevant COVID 19 Business Support Program) Declaration 2021 20 August 2021 ( F2021L01157 ) 21 August 2021 - Taxation Administration (Data Sharing - Relevant COVID-19 Business Support Program) Amendment Declaration (No. 1) 2021 3 September 2021 ( F2021L01237 ) 3 September 2021 - Taxation Administration (Data Sharing - Relevant COVID-19 Business Support Program) Amendment Declaration (No. 1) 2022 16 March 2022 ( F2022L00320 ) 17 March 2022 - Provision affected How affected section 2 rep s48D LA section 5, table item 2-15 am F2021L01237 section 5, table items 2-16 to 2-19 ad F2022L00320 section 5, table items 20-20 to 2-35 am F2021L01237 section 5, table item 2-40 am F2021L01237 section 5, table item 2-45 am F2021L01237 section 5, table item 4-5 am F2021L01237 section 5, table items 6-1 and 6-2 ad F2022L00320 section 5, table item 6-5 ad F2021L01237 section 5, table items 6-11 to 6-13 ad F2022L00320 section 5, table items 6-10 to 6-15 ad F2021L01237 section 5, table items 8-5 to 8-25 ad F2021L01237 section 6 ad F2022L00320", "Related_Explanatory_Statements": "BSP 2021/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/BSP20211C2/00001", "Unmatched_Content": "I, Josh Frydenberg, Treasurer, make the following declaration."}
{"Instrument_Reference": "JHCR 2021/1", "Title": "JobMaker Hiring Credit Reporting Obligations Amendment Instrument 2021", "Enabling_Act": "Coronavirus Economic Response Package (Payments and Benefits) Act 2020", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Coronavirus economic stimulus measures > 2021", "Date_of_Issue": "16 April 2021", "Signatory": "Christopher David Jordan Commissioner of Taxation", "Registration_Number": "F2021L00466", "Registration_Date": "20 April 2021", "Body": "1. Name of instrument: This determination is the JobMaker Hiring Credit Reporting Obligations Amendment Instrument 2021. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. JobMaker Hiring Credit Reporting Obligations Instrument 2020 | 1. Section 5 (first paragraph): After \"as it has in the Rules)\" omit \")\". | 2. Section 5 (definition of claim period): Omit \"section 11(1)\", substitute \"subsection 10(1)\". | 3. Subsection 7(1): After the reference to the Taxation Administration Act 1953, omit \"must\". | 4. After subsection 7(2): Insert: (2A) If the Commissioner is satisfied that subsection (2B) applies to an employer at a time on or after the first day of the jobmaker period and no later than the STP JobMaker Reporting Deadline for that jobmaker period, the employer is only required to notify the Commissioner of the details set out in paragraphs (2)(a) and (c) for that jobmaker period and any subsequent jobmaker periods. (2B) This subsection applies at a time if an employer is unable to notify the Commissioner of one or more of the details in paragraphs (2)(b) or (2)(d) to (2)(f) through the software available to the employer (whether directly or indirectly through another entity authorised to act on the employer's behalf) to notify the Commissioner of amounts in accordance with section 389 - 5 of Schedule 1 to the Taxation Administration Act 1953. Note: Some software providers cannot update their software to support reporting of all information required in subsection 7(2) for a jobmaker period through Single Touch Payroll. Where an employer is using one of these software solutions, this subsection will be satisfied. | 5. Subsection 7(3): After \"two years\" omit \"the\", substitute \"that\". | 6. Subsection 8(1): Omit \"and (3)\" and substitute \", (3) and (3A)\". | 7. Paragraph 8(2)(e): Repeal the paragraph, substitute: (e) confirmation that each employee included in the claim calculation is an eligible additional employee | 8. Paragraph 8(3)(d): Omit \"JobMaker\" and substitute \"jobmaker\". | 9. Paragraph (8)(3)(e): Omit \"JobMaker\" and substitute \"jobmaker\". | 10. Paragraph 8(3)(f): Repeal the paragraph, substitute: (f) whether the employee met the average hours of work requirement in subsection 30(2) of the Rules for the jobmaker period. | 11. After subsection 8(3): Insert: (3A) If subsection 7(2B) applies to an employer for a jobmaker period, the employer must also provide the information described in subsection (3). Note: Information that must be provided under this subsection must be provided in the manner set out in subsection 9(1). | 12. Subsection 10(2): Repeal the subsection, substitute: (2) Claim information submitted by an employer in accordance with section 9 (other than information covered by paragraph 8(2)(h)) cannot be changed by an employer after the claim period in which it is provided. | 13. Application: The amendments made by Schedule 1 to this instrument apply in relation to jobmaker periods commencing on, or after, 7 October 2020.", "Related_Explanatory_Statements": "JHCR 2021/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/JHCR20211/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "CERGP 2020/1", "Title": "Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Coronavirus economic stimulus measures > 2020", "Date_of_Issue": "23 December 2020", "Signatory": "Josh Frydenberg Treasurer", "Registration_Number": "F2022C01134", "Registration_Date": "28 November 2022", "Body": "1 Name: This instrument is the Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020. | 2 Commencement: (1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4 Definitions: Note: Paragraph 13(1)(b) of the Legislation Act 2003 has the effect that expressions have the same meaning in this instrument as in the Income Tax Assessment Act 1997 as in force from time to time. In this instrument: the Act means the Income Tax Assessment Act 1997. | 5 Declared as eligible programs: Under subsection 59-97(3) of the Act, each item of the following table declares a grant program of the State or Territory specified in the item to be an eligible program for the purposes of paragraph 59-97(1)(b) of the Act. Item Declared eligible grant program State or Territory administering the program 10 2021 COVID-19 business grant New South Wales 11 2021 COVID-19 JobSaver payment New South Wales 12 2021 COVID-19 micro-business grant New South Wales 12A 2022 Small Business Support Program New South Wales 12B Commercial Landlord Hardship Grant New South Wales 12C NSW Accommodation Support Grant New South Wales 12D NSW Festival Relaunch Package New South Wales 13 NSW Performing Arts COVID Support Package New South Wales 14 NSW Performing Arts Relaunch Package New South Wales 21 Alpine Business Fund Victoria 21A Alpine Resorts Support Program (Streams 1, 2 and 3) Victoria 21AB Business Continuity Fund Victoria 21B Business Costs Assistance Program Round Two Victoria 21BA Business Costs Assistance Program Round Two - July Extension Victoria 21BB Business Costs Assistance Program Round Two - Top Up Victoria 21BC Business Costs Assistance Program Round Three Victoria 21BD Business Costs Assistance Program Round Four Victoria 21BE Business Costs Assistance Program Round Four - Construction Victoria 21BF Business Costs Assistance Program Round Five Victoria 22 Business Support Fund 3 Victoria 22AA Commercial Landlord Hardship Fund 3 Victoria 22A Impacted Public Events Support Program Victoria 22AB Impacted Public Events Support Program Round Two Victoria 22B Independent Cinema Support Program Victoria 23 Licensed Hospitality Venue Fund Victoria 23A Licensed Hospitality Venue Fund 2021 Victoria 23AA Licenced Hospitality Venue Fund 2021 - July Extension Victoria 23AB Licensed Hospitality Venue Fund 2021 - Top Up Payments Victoria 23B Live Performance Support Program Victoria 23BA Live Performance Support Program (Presenters) Round Two Victoria 23BB Live Performance Support Program (Suppliers) Round Two Victoria 24 Melbourne City Recovery Fund-Small business reactivation grants Victoria 25 Outdoor Eating and Entertainment Package Victoria 25A Small Business COVID Hardship Fund Victoria 26 Sole Trader Support Fund Victoria 27 Sustainable Event Business Program Victoria 30 2021 COVID-19 Business Support Grants Queensland 50 COVID-19 Additional Business Support Grant South Australia 51 COVID-19 Business Hardship Grant South Australia 52 COVID-19 Business Support Grant - July 2021 South Australia 53 COVID-19 Tourism and Hospitality Support Grant South Australia 70 COVID-19 Business Support Grant Australian Capital Territory 70A COVID-19 Small Business Hardship Scheme Australian Capital Territory 71 HOMEFRONT 3 Australian Capital Territory Name Registration Commencement Application, saving and transitional provisions Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Declaration 2020 24 December 2020 ( F2020L01709 ) 25 December 2020 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 1) 2021 20 July 2021 ( F2021L01002 ) 21 July 2021 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 2) 2021 23 August 2021 ( F2021L01178 ) 24 August 2021 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 3) 2022 4 April 2022 ( F2022L00513 ) 5 April 2022 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 4) 2022 25 August 2022 ( F2022L01107 ) 26 August 2022 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 5) 2022 18 November 2022 ( F2022L01477 ) 19 November 2022 - Provision affected How affected section 2 rep s48D LA section 5, table items 10, 11 & 12 ad F2021L01178 section 5, table items 12A, 12B, 12C and 12D ad F2022L00513 section 5, table item 13 ad F2021L01178 section 5, table item 14 ad F2022L00513 ad F2021L01002 ; am F2021L01178 section 5, table item 21B ad F2021L01002 section 5, table item 21BA ad F2021L01178 section 5, table items 21BB, 21BC, 21BD, 21BE, 21BF and 22AA ad F2022L01107 section 5, table item 22A ad F2021L01002 section 5, table items 22AA and 22AB ad F2022L01107 section 5, table item 22B ad F2021L01002 section 5, table item 23A ad F2021L01002 section 5, table item 23AA ad F2021L01178 section 5, table item 23AB ad F2022L01107 section 5, table item 23B ad F2021L01002 section 5, table items 23BA and 23BB ad F2022L01107 section 5, table item 25A ad F2021L01178 section 5, table item 27 ad F2021L01002 section 5, table items 30, 50, 51, 52, 53 and 70 ad F2022L00513 section 5, table item 70A ad F2022L01477 section 5, table item 71 ad F2022L01107", "Related_Explanatory_Statements": "CERGP 2020/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/CERGP20201C5/00001", "Unmatched_Content": "I, Josh Frydenberg, Treasurer, make the following declaration."}
{"Instrument_Reference": "CERP 2020/2", "Title": "Coronavirus Economic Response Package (Payments and Benefits) Higher Rate Determination 2020", "Enabling_Act": "Coronavirus Economic Response Package (Payments and Benefits) Act 2020", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Coronavirus economic stimulus measures > 2020", "Date_of_Issue": "16 September 2020", "Signatory": "Christopher David Jordan AO Commissioner of Taxation", "Registration_Number": "F2020L01172", "Registration_Date": "16 September 2020", "Body": "1. Name of instrument: This determination is the Coronavirus Economic Response Package (Payments and Benefits) Higher Rate Determination 2020. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This instrument applies if the Commissioner is satisfied that the hours of the kind referred to in subsection 9A(1) of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (the Rules) for a class of individuals in the reference period are not readily ascertainable. If the Commissioner is so satisfied, this instrument determines the specified circumstances in which the higher rate under section 13 of the Rules is taken to apply to individuals in that class. | 4. Determination: This determination applies to the classes of individuals covered by section 6 of this instrument. | 5. Definitions: Subject to any addition or change contained in another paragraph, an expression used in this instrument that is defined in section 4 of the Rules (including, for the avoidance of doubt, subsection 4(2) of the Rules) has the same meaning in this instrument as it has in the Rules. 6. Employees in respect of whom there are no records or incomplete records of hours including where remuneration is not tied to hourly or contracted rates (1) Where an employer does not have any record, or has incomplete records, of the identified employee's total hours of work, paid leave and paid absence on public holidays in the individual's employment with that entity in the reference period, including where the amounts paid by the employer to an employee or class of employees are by way of salary, wages, commission, bonus or allowances that are not tied to an hourly rate or contracted rate in the reference period, the Commissioner is satisfied that those hours for that class of employees are not readily ascertainable. (2) If subsection (1) applies and the individual employee within the class referred to in that subsection falls within one or more of the determined specified circumstances in section 7, then the higher rate under section 13 of the Rules will apply to that employee. | 7. Determination of the specified circumstances: (1) In accordance with subsection 9A(4) of the Rules, the higher rate under section 13 of the Rules is taken to apply to the class of employees under subsection 6(1) in the following circumstances: (a) in the reference period, the sum of the amounts covered by subsection 10(2) of the Rules totalled $1,500 or more in respect of an eligible employee (if all references to 'fortnight' in that subsection were instead to 'reference period'); (b) under a written industrial award, enterprise agreement, individual contract or other similar instrument governing the employment relationship, an eligible employee was required to work 80 hours or more (including paid leave and paid absence on public holidays) in the reference period; or (c) although not readily ascertainable, it can be determined based on reasonable assumptions that an eligible employee's hours in the reference period was 80 hours or more (including paid leave and paid absence on public holidays). (a) in the reference period, the sum of the amounts covered by subsection 10(2) of the Rules totalled $1,500 or more in respect of an eligible employee (if all references to 'fortnight' in that subsection were instead to 'reference period'); (b) under a written industrial award, enterprise agreement, individual contract or other similar instrument governing the employment relationship, an eligible employee was required to work 80 hours or more (including paid leave and paid absence on public holidays) in the reference period; or (c) although not readily ascertainable, it can be determined based on reasonable assumptions that an eligible employee's hours in the reference period was 80 hours or more (including paid leave and paid absence on public holidays). (2) For the purposes of paragraph (1)(a), exclude any amount paid that: (a) exceeds the sum of the amounts covered by subsection 10(2) of the Rules which the employer was required to pay the eligible employee in the reference period in relation to the performance of work by the eligible employee (including taking leave); and (b) is reasonably attributable to amounts paid for the purpose of satisfying the wage condition in section 10 of the Rules in respect of the eligible employee for a jobkeeper fortnight. Note: This is similar to the amount of salary and wages prescribed under section 12A of the Superannuation Guarantee (Administration) Regulations 2018. (a) exceeds the sum of the amounts covered by subsection 10(2) of the Rules which the employer was required to pay the eligible employee in the reference period in relation to the performance of work by the eligible employee (including taking leave); and (b) is reasonably attributable to amounts paid for the purpose of satisfying the wage condition in section 10 of the Rules in respect of the eligible employee for a jobkeeper fortnight. Note: This is similar to the amount of salary and wages prescribed under section 12A of the Superannuation Guarantee (Administration) Regulations 2018.", "Related_Explanatory_Statements": "CERP 2020/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/CERP20202/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "CERP 2020/3", "Title": "Coronavirus Economic Response Package (Payments and Benefits) Alternative Reference Period Determination 2020", "Enabling_Act": "Coronavirus Economic Response Package (Payments and Benefits) Act 2020", "Document_Type": "Draft Legislative Instrument", "Topic_Category": "Current > Coronavirus economic stimulus measures > 2020", "Date_of_Issue": "16 September 2020", "Signatory": "Christopher David Jordan AO Commissioner of Taxation", "Registration_Number": "F2020L01173", "Registration_Date": "16 September 2020", "Body": "1. Name of instrument: This determination is the Coronavirus Economic Response Package (Payments and Benefits) Alternative Reference Period Determination 2020. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This instrument applies to provide an alternative reference period for a specified class of individuals in determining whether the higher or lower rate of a JobKeeper payment amount applies to an individual who is an eligible employee, an eligible business participant, or an eligible religious practitioner, if the Commissioner considers that the period set out in the table in subsection 4A(1) of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (the Rules) may not be a suitable reference period for the purpose of applying subsection 9A(1) and 12AA(1) or section 12BA of the Rules to individuals in the specified class. | 4. Determination: This determination applies to individuals in the classes of individuals described in this determination, covered by sections 6 to 8 of this instrument. | 5. Definitions: Subject to any addition or change contained in another paragraph, an expression used in this instrument that is defined in section 4 of the Rules (including, for the avoidance of doubt, subsection 4(2) of the Rules) has the same meaning in this instrument as it has in the Rules. For the purposes of this instrument, reference time means 1 March 2020 or 1 July 2020, as applicable. Alternative reference periods | 6. Eligible employees: (1) For the purposes of applying subsection 9A(1) of the Rules, an alternative reference period under this section applies to an individual who is an eligible employee of an entity if: (a) the employee's total number of hours of work, paid leave and paid absence on public holidays in the individual's employment with that entity in the reference period: (i) was less than 80 hours; and (ii) when compared to earlier 28-day periods ending at the end of a pay cycle for the employee, was not representative of the employee's total number of those hours in a typical such 28-day period; (b) the employee was not employed by that entity during all or part of the reference period; (c) the start of the employee's employment with that entity was on or before the reference time but their first pay cycle ended on or after the reference time; or (d) the employee, by operation of subsection 9(6) of the Rules, is treated as having also been employed by that entity at an earlier time but (disregarding subsection 9(6)) the employee was not employed by the entity for all or part of the reference period. Note: Paragraph (a) would cover, but is not limited to, scenarios such as: (a) an eligible employee taking various types of unpaid leave during the reference period, for example, sick leave, parental leave and leave to be on emergency services leave duty during bushfires; or (b) a scenario where the eligible employee's total number of hours of work, of paid leave and of paid absence on public holidays, in the reference period was affected due to the employee's employer entity conducting business or some business in a declared drought zone or declared natural disaster zone. (a) the employee's total number of hours of work, paid leave and paid absence on public holidays in the individual's employment with that entity in the reference period: (i) was less than 80 hours; and (ii) when compared to earlier 28-day periods ending at the end of a pay cycle for the employee, was not representative of the employee's total number of those hours in a typical such 28-day period; (b) the employee was not employed by that entity during all or part of the reference period; (c) the start of the employee's employment with that entity was on or before the reference time but their first pay cycle ended on or after the reference time; or (d) the employee, by operation of subsection 9(6) of the Rules, is treated as having also been employed by that entity at an earlier time but (disregarding subsection 9(6)) the employee was not employed by the entity for all or part of the reference period. (i) was less than 80 hours; and (ii) when compared to earlier 28-day periods ending at the end of a pay cycle for the employee, was not representative of the employee's total number of those hours in a typical such 28-day period; (a) an eligible employee taking various types of unpaid leave during the reference period, for example, sick leave, parental leave and leave to be on emergency services leave duty during bushfires; or (b) a scenario where the eligible employee's total number of hours of work, of paid leave and of paid absence on public holidays, in the reference period was affected due to the employee's employer entity conducting business or some business in a declared drought zone or declared natural disaster zone. (2) For the purposes of applying subsection 9A(1) of the Rules, the alternative reference period under this section that applies to an individual who is an eligible employee of an entity is: (a) where paragraph (1)(a) applies, the 28-day period ending at the end of the most recent pay cycle for the employee for that employer before the reference time in which the employee's total number of hours of work, of paid leave and of paid absence on public holidays was representative of a typical such 28-day period; or (b) where paragraphs (1)(b), (1)(c) or (1)(d) apply, the first 28-day period ending on or after the reference time that wholly occurs during consecutive pay cycles, or a pay cycle, of the employee for that employer (if such an employee was stood down in the first 28-day period, then use the first 28-day period starting on the first day of a pay cycle on or after the reference time in which they were not stood down). (a) where paragraph (1)(a) applies, the 28-day period ending at the end of the most recent pay cycle for the employee for that employer before the reference time in which the employee's total number of hours of work, of paid leave and of paid absence on public holidays was representative of a typical such 28-day period; or (b) where paragraphs (1)(b), (1)(c) or (1)(d) apply, the first 28-day period ending on or after the reference time that wholly occurs during consecutive pay cycles, or a pay cycle, of the employee for that employer (if such an employee was stood down in the first 28-day period, then use the first 28-day period starting on the first day of a pay cycle on or after the reference time in which they were not stood down). (3) In subsection (1), the reference period means each of the 28-day periods specified in Item 1 of the table in subsection 4A(1) of the Rules. | 7. Eligible business participants': (1) For the purposes of applying subsection 12AA(1) of the Rules, an alternative reference period under this section applies to an individual who is an eligible business participant for an entity if: (a) the total number of hours the eligible business participant was actively engaged in the business carried on by the entity in February 2020: (i) was less than 80 hours; and (ii) when compared to earlier 29-day periods (each wholly within a calendar month), was not representative of the total number of those hours in a typical such 29-day period; (b) the individual first began to be an individual covered by column 2 of the applicable item in the table in subsection 12(2) of the Rules for the entity on or before 1 March 2020 but after 1 February 2020; or (c) the entity conducted business or some of its business in a declared drought zone, or declared natural disaster zone, during February 2020. Note: Paragraph (a) would cover, but is not limited to, scenarios such as the eligible business participant not being actively engaged in the business for all or part of February 2020 due to sickness, injury or leave. (a) the total number of hours the eligible business participant was actively engaged in the business carried on by the entity in February 2020: (i) was less than 80 hours; and (ii) when compared to earlier 29-day periods (each wholly within a calendar month), was not representative of the total number of those hours in a typical such 29-day period; (b) the individual first began to be an individual covered by column 2 of the applicable item in the table in subsection 12(2) of the Rules for the entity on or before 1 March 2020 but after 1 February 2020; or (c) the entity conducted business or some of its business in a declared drought zone, or declared natural disaster zone, during February 2020. (i) was less than 80 hours; and (ii) when compared to earlier 29-day periods (each wholly within a calendar month), was not representative of the total number of those hours in a typical such 29-day period; (2) For the purposes of applying subsection 12AA(1) of the Rules, the alternative reference period under this section that applies to an individual who is an eligible business participant for an entity is: (a) where paragraph (1)(a) applies, the most recent 29-day period, wholly within a calendar month, ending before 1 March 2020 in which any circumstances that cause the eligible business participant's total number of hours of active engagement not to be representative of the eligible business participant's total number of those hours in a typical such 29-day period did not exist; (b) where paragraph (1)(b) applies, the 29-day period starting on the day the individual first began to be an individual covered by column 2 of the applicable item in the table in subsection 12(2) of the Rules for the entity; or (c) where paragraph (1)(c) applies, the most recent 29-day period, wholly within a calendar month, ending before 1 March 2020 during which the entity did not conduct business or some of its business in a declared drought zone, or declared natural disaster zone. (a) where paragraph (1)(a) applies, the most recent 29-day period, wholly within a calendar month, ending before 1 March 2020 in which any circumstances that cause the eligible business participant's total number of hours of active engagement not to be representative of the eligible business participant's total number of those hours in a typical such 29-day period did not exist; (b) where paragraph (1)(b) applies, the 29-day period starting on the day the individual first began to be an individual covered by column 2 of the applicable item in the table in subsection 12(2) of the Rules for the entity; or (c) where paragraph (1)(c) applies, the most recent 29-day period, wholly within a calendar month, ending before 1 March 2020 during which the entity did not conduct business or some of its business in a declared drought zone, or declared natural disaster zone. | 8. Eligible religious practitioners: (1) For the purposes of applying section 12BA of the Rules, an alternative reference period under this section applies to an individual who is an eligible religious practitioner for an entity if: (a) the total number of hours the eligible religious practitioner spent doing activities covered by paragraph 12B(2)(b) of the Rules in February 2020: (i) was less than 80 hours; and (ii) when compared to earlier 29-day periods (each wholly within a calendar month), was not representative of the total number of those hours in a typical such 29-day period; (b) the eligible religious practitioner first commenced doing activities covered by paragraph 12B(2)(b) of the Rules as a religious practitioner on or before 1 March 2020 but after 1 February 2020. Note: Paragraph (a) would cover, but is not limited to, scenarios such as the eligible religious practitioner not doing the relevant activities for all or part of February 2020 due to sickness, injury or leave. (a) the total number of hours the eligible religious practitioner spent doing activities covered by paragraph 12B(2)(b) of the Rules in February 2020: (i) was less than 80 hours; and (ii) when compared to earlier 29-day periods (each wholly within a calendar month), was not representative of the total number of those hours in a typical such 29-day period; (b) the eligible religious practitioner first commenced doing activities covered by paragraph 12B(2)(b) of the Rules as a religious practitioner on or before 1 March 2020 but after 1 February 2020. (i) was less than 80 hours; and (ii) when compared to earlier 29-day periods (each wholly within a calendar month), was not representative of the total number of those hours in a typical such 29-day period; (2) For the purposes of applying section 12BA of the Rules, the alternative reference period under this section that applies to an individual who is an eligible religious practitioner for an entity is: (a) where paragraph (1)(a) applies, the most recent 29-day period, wholly within a calendar month, ending before 1 March 2020 during which the eligible religious practitioner's total number of hours of doing activities covered by paragraph 12B(2)(b) of the Rules was representative of the eligible religious practitioner's total number of those hours in a typical such 29 day period; or (b) where paragraph (1)(b) applies, the 29-day period starting on the day the eligible religious practitioner first commenced doing those activities covered by paragraph 12B(2)(b) of the Rules. (a) where paragraph (1)(a) applies, the most recent 29-day period, wholly within a calendar month, ending before 1 March 2020 during which the eligible religious practitioner's total number of hours of doing activities covered by paragraph 12B(2)(b) of the Rules was representative of the eligible religious practitioner's total number of those hours in a typical such 29 day period; or (b) where paragraph (1)(b) applies, the 29-day period starting on the day the eligible religious practitioner first commenced doing those activities covered by paragraph 12B(2)(b) of the Rules.", "Related_Explanatory_Statements": "CERP 2020/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/CERP20203/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "CERP 2020/4", "Title": "Coronavirus Economic Response Package (Payments and Benefits) (Timing of Supplies Made and Decline in Turnover Test) Rules 2020 (No. 1)", "Enabling_Act": "Coronavirus Economic Response Package (Payments and Benefits) Act 2020", "Document_Type": "Draft Legislative Instrument", "Topic_Category": "Current > Coronavirus economic stimulus measures > 2020", "Date_of_Issue": "16 September 2020", "Signatory": "Christopher David Jordan AO Commissioner of Taxation", "Registration_Number": "F2020L01171", "Registration_Date": "16 September 2020", "Body": "1. Name of instrument: This determination is the Coronavirus Economic Response Package (Payments and Benefits) (Timing of Supplies Made and Decline in Turnover Test) Rules 2020 (No. 1) | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This instrument applies to determine the time or times a supply is treated as being made for entities to determine their current GST turnover under section 8B of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (the Rules) for the purposes of seeking to be a qualifying employer, business participant or religious institution for JobKeeper payments. | 4. Determination: Section 6 of this determination applies when determining if entities qualify for JobKeeper by satisfying section 8B of the Rules. | 5. Definitions: Subject to any addition or change contained in another paragraph, an expression used in this instrument that is defined in section 4 of the Rules, including, for the avoidance of doubt, subsection 4(2) of the Rules has the same meaning in this instrument as it has in the Rules. In this instrument: account on a cash basis has the same meaning as in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). registered has the same meaning as in section 195-1 of the GST Act. test period is a turnover test period or relevant comparison period or another period relevant to an alternative decline in turnover test determined by the Commissioner under subsection 8(6) of the Rules (as relevant). | 6. When supplies are made during a test period: (1) In calculating an entity's current GST turnover for the purposes of section 8B a supply is treated as being made at a time in the test period to the extent the GST payable on that supply would be attributed to that test period under the GST Act if: (a) the supply was a taxable supply; and (b) GST was payable on the supply by that entity; and (c) any reference to a tax period was a reference to the test period. Note: This subsection does not apply to: (a) a supply that is not a supply for the purposes of the GST Act, including: (i) for an entity that is a deductible gift recipient- to gifts covered by subparagraph 8(8)(f) of the Rules; (ii) for an entity that is an ACNC-registered charity (other than a deductible gift recipient) - to gifts covered by subparagraph 8(8)(g) of the Rules; or (b) a supply excluded in the calculation of current GST turnover under the rules including: (i) for an entity that is an ACNC-registered charity and elects to disregard a supply under subparagraph 8(8)(h) of the Rules - to those supplies. (ii) other supplies excluded under section 188-15 of the GST Act without any modification under the rules - for example input taxed supplies. (a) the supply was a taxable supply; and (b) GST was payable on the supply by that entity; and (c) any reference to a tax period was a reference to the test period. (a) a supply that is not a supply for the purposes of the GST Act, including: (i) for an entity that is a deductible gift recipient- to gifts covered by subparagraph 8(8)(f) of the Rules; (ii) for an entity that is an ACNC-registered charity (other than a deductible gift recipient) - to gifts covered by subparagraph 8(8)(g) of the Rules; or (b) a supply excluded in the calculation of current GST turnover under the rules including: (i) for an entity that is an ACNC-registered charity and elects to disregard a supply under subparagraph 8(8)(h) of the Rules - to those supplies. (ii) other supplies excluded under section 188-15 of the GST Act without any modification under the rules - for example input taxed supplies. (i) for an entity that is a deductible gift recipient- to gifts covered by subparagraph 8(8)(f) of the Rules; (ii) for an entity that is an ACNC-registered charity (other than a deductible gift recipient) - to gifts covered by subparagraph 8(8)(g) of the Rules; or (i) for an entity that is an ACNC-registered charity and elects to disregard a supply under subparagraph 8(8)(h) of the Rules - to those supplies. (ii) other supplies excluded under section 188-15 of the GST Act without any modification under the rules - for example input taxed supplies. Accounting method (2) In applying subsection 6(1), if an entity: (a) is not registered at any time in the test periods that apply to the entity - then the entity must determine whether GST is attributable to all test periods on the basis that the entity: (i) chooses to account on a cash basis; or (ii) did not choose to account on a cash basis; and (iii) uses the same accounting basis for all test periods (b) becomes registered during the relevant comparison period or is registered at the beginning of the relevant comparison period - then the entity must determine whether GST is attributable to a test period using the same accounting basis applying to the entity under Division 29 of the GST Act in the first tax period that applied to the entity in the relevant comparison period; or (c) registered after the relevant comparison period - then the entity must determine whether GST is attributable to a test period using the same accounting basis applying to the entity under Division 29 of the GST Act that the entity has at the beginning of its turnover test period. (a) is not registered at any time in the test periods that apply to the entity - then the entity must determine whether GST is attributable to all test periods on the basis that the entity: (i) chooses to account on a cash basis; or (ii) did not choose to account on a cash basis; and (iii) uses the same accounting basis for all test periods (b) becomes registered during the relevant comparison period or is registered at the beginning of the relevant comparison period - then the entity must determine whether GST is attributable to a test period using the same accounting basis applying to the entity under Division 29 of the GST Act in the first tax period that applied to the entity in the relevant comparison period; or (c) registered after the relevant comparison period - then the entity must determine whether GST is attributable to a test period using the same accounting basis applying to the entity under Division 29 of the GST Act that the entity has at the beginning of its turnover test period. (i) chooses to account on a cash basis; or (ii) did not choose to account on a cash basis; and (iii) uses the same accounting basis for all test periods", "Related_Explanatory_Statements": "CERP 2020/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/CERP20204/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "JHCR 2020/1", "Title": "JobMaker Hiring Credit Reporting Obligations Instrument 2020", "Enabling_Act": "Coronavirus Economic Response Package (Payments and Benefits) Act 2020", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Coronavirus economic stimulus measures > 2020", "Date_of_Issue": "4 December 2020", "Signatory": "Christopher David Jordan AO Commissioner of Taxation", "Registration_Number": "F2021C00386", "Registration_Date": "5 May 2021", "Body": "1. Name of instrument: This determination is the JobMaker Hiring Credit Reporting Obligations Instrument 2020. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This instrument applies for all jobmaker periods commencing on or after October 7 2020 to outline the reporting requirements applicable to the jobmaker scheme for the purposes of paragraph 27(1)(g) and subsection 27(3) of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020. | 4. Determination: This instrument applies to any employer participating or seeking to participate in the jobmaker scheme. | 5. Definitions: Subject to any addition or change contained in another paragraph, an expression used in this instrument that is defined in section 4 of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (the Rules) (including, for the avoidance of doubt subsection 4(2) of the Rules) has the same meaning in this instrument as it has in the Rules. In this instrument: baseline headcount has the meaning as in the Rules. baseline payroll amount has the meaning as in the Rules. claim information means the information set out in section 8 of this instrument claim period: a claim period is one of the periods described as claim periods by section 10(1) of this instrument. eligible additional employee has the same meaning as in the Rules. employer has the same meaning as in the Rules. jobmaker period has the same meaning as in the Rules. jobmaker scheme has the same meaning as in the Rules. | 6. Satisfying reporting obligations: For the purposes of paragraph 27(1)(h) of the Rules, an employer meets the reporting requirements for a jobmaker period if the employer has given the information for that jobmaker period to the Commissioner set out in this instrument by the time and in the manner specified in this instrument. Part 1: Employee Reporting (information about employees) | 7. Reporting on employees prior to jobmaker claim: (1) If an employer is required to notify the Commissioner of amounts under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 , the employer must give the information in subsection (2) to the Commissioner for the jobmaker period before the time specified (the STP JobMaker Reporting Deadline ) in the following table: No Jobmaker period STP jobmaker reporting deadline 1 7 October 2020 - 6 January 2021 27 April 2021 2 7 January 2021 - 6 April 2021 28 July 2021 3 7 April 2021 - 6 July 2021 28 October 2021 4 7 July 2021 - 6 October 2021 28 January 2022 5 7 October 2021 - 6 January 2022 27 April 2022 6 7 January 2022 - 6 April 2022 28 July 2022 7 7 April 2022 - 6 July 2022 28 October 2022 8 7 July 2022 - 6 October 2022 28 January 2023 (2) The employer must have notified the Commissioner of the following details for each employee who is an eligible additional employee in the same manner the Commissioner must be notified of amounts under section 389-5 of Schedule 1 to the Taxation Administration Act 1953: (a) tax file number (b) date of birth (c) full name (d) date employment commenced (if occurring in the jobmaker period) (e) date employment ceased (if occurring in the jobmaker period), and (f) whether the employee met the average hours of work requirement in subsection 30(2) of the Rules for the jobmaker period. Note: the manner entities notify the Commissioner of amounts under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 is known as Single Touch Payroll. (a) tax file number (b) date of birth (c) full name (d) date employment commenced (if occurring in the jobmaker period) (e) date employment ceased (if occurring in the jobmaker period), and (f) whether the employee met the average hours of work requirement in subsection 30(2) of the Rules for the jobmaker period. (2A) If the Commissioner is satisfied that subsection (2B) applies to an employer at a time on or after the first day of the jobmaker period and no later than the STP JobMaker Reporting Deadline for that jobmaker period, the employer is only required to notify the Commissioner of the details set out in paragraphs (2)(a) and (c) for that jobmaker period and any subsequent jobmaker periods. (2B) This subsection applies at a time if an employer is unable to notify the Commissioner of one or more of the details in paragraphs (2)(b) or (2)(d) to (2)(f) through the software available to the employer (whether directly or indirectly through another entity authorised to act on the employer's behalf) to notify the Commissioner of amounts in accordance with section 389 - 5 of Schedule 1 to the Taxation Administration Act 1953. Note: Some software providers cannot update their software to support reporting of all information required in subsection 7(2) for a jobmaker period through Single Touch Payroll. Where an employer is using one of these software solutions, this subsection will be satisfied. (3) For an employer who is exempt under subsection 389-10(3) of Schedule 1 to the Taxation Administration Act 1953 from being required to notify the Commissioner of amounts under section 389-5, if that employer provides the Commissioner with claim information by phone in accordance with subsection 9(2) of this instrument, the employer must have notified the Commissioner of all amounts under section 16-150 of Schedule 1 to the Taxation Administration Act 1953 that were required to be notified to the Commissioner in the two years that end on the last day of the jobmaker period. (4) Under subsection (3), an employer must have notified the Commissioner of all amounts required to be notified before it provides the claim information. Part 2: Information to be provided as part of the JobMaker Hiring Credit payment claim | 8. Required information to report: (1) An employer must give the Commissioner the information about the entitlement for the jobmaker period set out in subsections (2), (3) and (3A). (2) The claim information must include the following details: (a) the total payroll expenses for the jobmaker period (b) the baseline payroll amount for the period (c) the total headcount at the end of the period (d) the baseline headcount for the period (e) confirmation that each employee included in the claim calculation is an eligible additional employee (f) a declaration meeting the requirements of subsection (4) (g) a signature meeting the requirements of subsection (5), and (h) the details of the employer's financial institution account including: (i) account name (ii) BSB code, and (iii) account number. (a) the total payroll expenses for the jobmaker period (b) the baseline payroll amount for the period (c) the total headcount at the end of the period (d) the baseline headcount for the period (e) confirmation that each employee included in the claim calculation is an eligible additional employee (f) a declaration meeting the requirements of subsection (4) (g) a signature meeting the requirements of subsection (5), and (h) the details of the employer's financial institution account including: (i) account name (ii) BSB code, and (iii) account number. (i) account name (ii) BSB code, and (iii) account number. (3) For an employer who reports to the Commissioner in accordance with subsection 9(2), the employer must also provide the following information for each employee it intends to claim for as an eligible additional employee: (a) tax file number (b) date of birth (c) full name (d) date employment commenced (if occurring in the jobmaker period) (e) date employment ceased (if occurring in the jobmaker period), and (f) whether the employee met the average hours of work requirement in subsection 30(2) of the Rules for the jobmaker period. (a) tax file number (b) date of birth (c) full name (d) date employment commenced (if occurring in the jobmaker period) (e) date employment ceased (if occurring in the jobmaker period), and (f) whether the employee met the average hours of work requirement in subsection 30(2) of the Rules for the jobmaker period. (3A) If subsection 7(2B) applies to an employer for a jobmaker period, the employer must also provide the information described in subsection (3). Note: Information that must be provided under this subsection must be provided in the manner set out in subsection 9(1). (4) The declaration requirements are as follows: (a) If lodged by the employer, the following declaration: 'I declare that the information is true and correct.' (b) If lodged by an authorised agent, the following declaration: 'I have prepared this document in accordance with information supplied by the entity I have received a declaration in writing from the entity stating that the information is true and correct I am authorised by the entity to give this document to the Commissioner' (a) If lodged by the employer, the following declaration: 'I declare that the information is true and correct.' (b) If lodged by an authorised agent, the following declaration: 'I have prepared this document in accordance with information supplied by the entity I have received a declaration in writing from the entity stating that the information is true and correct I am authorised by the entity to give this document to the Commissioner' (5) The signature requirements are as follows: Signature requirement Purpose Digital signature produced by the use of the myGovID identity credential after the authorised relationship is verified through Relationship Authorisation Manager used to access government online services. To log in to a range of business to government websites and to electronically sign forms when lodged via certain ATO online services. Digital signature produced by the use of identity credentials provided by the myGov service. For signing an electronic approved form that is lodged or given to the ATO via ATO Online. Identification of the person in accordance with 'Proof of record ownership' procedures for inbound calls prepared under Chief Executive Instruction (CEI) - Identity Management Policy. To allow the person to lodge the form via phone. | 9. How to report claim information: (1) Subject to subsection (2), an employer must lodge the claim information with the Australian Taxation Office via ATO Online Services for Individuals, ATO Online Services for Business, Online Services for Agents or the Business Portal. (2) If an employer is exempt under subsection 389-10(3) of Schedule 1 to the Taxation Administration Act 1953 from being required to notify the Commissioner of amounts under section 389-5, the employer may provide claim information to the Commissioner by phone. | 10. When claim information needs to be reported: (1) An employer must submit claim information for a jobmaker period during the corresponding claim period. The following table outlines the corresponding claim period for each jobmaker period. No Jobmaker period Claim period 1 7 October 2020 - 6 January 2021 1 February 2021 - 30 April 2021 2 7 January 2021 - 6 April 2021 1 May 2021 - 31 July 2021 3 7 April 2021 - 6 July 2021 1 August 2021 - 31 October 2021 4 7 July 2021 - 6 October 2021 1 November 2021 - 31 January 2022 5 7 October 2021 - 6 January 2022 1 February 2022 - 30 April 2022 6 7 January 2022 - 6 April 2022 1 May 2022 - 31 July 2022 7 7 April 2022 - 6 July 2022 1 August 2022 - 31 October 2022 8 7 July 2022 - 6 October 2022 1 November 2022 - 31 January 2023 (2) Claim information submitted by an employer in accordance with section 9 (other than information covered by paragraph 8(2)(h)) cannot be changed by an employer after the claim period in which it is provided. Name Registration Commencement Application, saving and transitional provisions JobMaker Hiring Credit Reporting Obligations Instrument 2020 4 Dec 2020 ( F2020L01535 ) 4 Dec 2020 (s 2) JobMaker Hiring Credit Reporting Obligations Amendment Instrument 2021 21 Apr 2021 ( F2021L00466 ) 21 April 2021 (s 2) Sch 1 (item 13) Provision affected How affected s 2 rep LA s 48D s 5 am [ F2021L00466 ] s 7 am [ F2021L00466 ] s 8 am [ F2021L00466 ] s 10 am [ F2021L00466 ]", "Related_Explanatory_Statements": "JHCR 2020/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/JHCR20201C1/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2024/27", "Title": "Taxation Administration (Country by Country Reporting Jurisdictions) Determination 2024", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Country-by-country reporting > 2024", "Date_of_Issue": "12 December 2024", "Signatory": "Dr Andrew Leigh Assistant Minister for Competition, Charities and Treasury Parliamentary Secretary to the Treasurer", "Registration_Number": "F2024L01713", "Registration_Date": "17 December 2024", "Body": "1 Name: This instrument is the Taxation Administration (Country by Country Reporting Jurisdictions) Determination 2024. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details The whole of this instrument The later of: (a) the day after this instrument is registered; and (b) the day Schedule 4 to the Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024 commences. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (a) the day after this instrument is registered; and (b) the day Schedule 4 to the Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024 commences. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Taxation Administration Act 1953. | 4 Definitions: In this instrument: the Act means the Taxation Administration Act 1953. | 5 Country by country reporting jurisdictions: Under subsection 3DA(4) of the Act, a jurisdiction specified in an item of the following table is specified as a jurisdiction for the purposes of subparagraph 3DA(1)(d)(ii) of the Act in respect of the reporting periods specified in the relevant item of the table: Country by country reporting jurisdictions Item Specified jurisdiction Reporting periods Jurisdictions that have a comprehensive international tax agreement with Australia 5 Singapore All periods starting on or after 1 July 2024 10 Switzerland All periods starting on or after 1 July 2024 Other jurisdictions 20 Andorra All periods starting on or after 1 July 2024 25 Anguilla All periods starting on or after 1 July 2024 30 Antigua and Barbuda All periods starting on or after 1 July 2024 35 Aruba All periods starting on or after 1 July 2024 40 Barbados All periods starting on or after 1 July 2024 45 Bahamas All periods starting on or after 1 July 2024 50 Bahrain All periods starting on or after 1 July 2024 55 Belize All periods starting on or after 1 July 2024 60 Bermuda All periods starting on or after 1 July 2024 65 British Virgin Islands All periods starting on or after 1 July 2024 70 Cayman Islands All periods starting on or after 1 July 2024 75 Cook Islands All periods starting on or after 1 July 2024 80 Curacao All periods starting on or after 1 July 2024 85 Dominica All periods starting on or after 1 July 2024 90 Gibraltar All periods starting on or after 1 July 2024 95 Grenada All periods starting on or after 1 July 2024 100 Guernsey All periods starting on or after 1 July 2024 105 Hong Kong All periods starting on or after 1 July 2024 110 Isle of Man All periods starting on or after 1 July 2024 115 Jersey All periods starting on or after 1 July 2024 120 Liberia All periods starting on or after 1 July 2024 125 Mauritius All periods starting on or after 1 July 2024 130 Monaco All periods starting on or after 1 July 2024 135 Montserrat All periods starting on or after 1 July 2024 140 Nauru All periods starting on or after 1 July 2024 145 Niue All periods starting on or after 1 July 2024 150 Panama All periods starting on or after 1 July 2024 155 Republic of the Marshall Islands All periods starting on or after 1 July 2024 160 Saint Kitts and Nevis All periods starting on or after 1 July 2024 165 Saint Lucia All periods starting on or after 1 July 2024 170 Saint Maarten (Dutch Part) All periods starting on or after 1 July 2024 175 Saint Vincent & the Grenadines All periods starting on or after 1 July 2024 180 Samoa All periods starting on or after 1 July 2024 185 San Marino All periods starting on or after 1 July 2024 190 Seychelles All periods starting on or after 1 July 2024 195 Turks and Caicos Islands All periods starting on or after 1 July 2024 200 US Virgin Islands All periods starting on or after 1 July 2024 210 Vanuatu All periods starting on or after 1 July 2024", "Related_Explanatory_Statements": "LI 2024/27 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202427/00001", "Unmatched_Content": "I, Andrew Leigh, Assistant Minister for Competition, Charities and Treasury, make the following determination."}
{"Instrument_Reference": "LI 2026/10", "Title": "Customs Amendment (International Sporting Event—FIFA) By-Law 2024 ", "Enabling_Act": "Customs Act 1901", "Document_Type": "Customs Amendment (AFC Women's Asian Cup 2026) By-Law 2026 LIN 26/010", "Topic_Category": "Current > Customs > By-laws > 2026", "Date_of_Issue": "12 February 2026", "Signatory": "Tara Hawkins Delegate of the Comptroller-General of Customs", "Registration_Number": "F2026L00107", "Registration_Date": "16 February 2026", "Body": "1 Name: This instrument is the Customs Amendment (International Sporting Event—FIFA) By-Law 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of the instrument Sections 1 to 4 and anything else in this instrument not elsewhere covered by this table. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 271 of the Customs Act 1901 . | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Customs By-Laws 2023 | 1 After section 75: Insert: 76 Goods for use in connection with the AFC Women's Asian Cup 2026 (item 59) By-law (1) This section may be cited as Customs By-law No. 2696732. Prescribed goods (2) For the purposes of item 59, goods (other than excise-equivalent goods) for use in Australia in connection with the Asian Football Confederation (AFC) Women's Asian Cup 2026 are goods to which that item applies. Note: Goods classified to a tariff subheading listed in clause 1 of Schedule 1 to the Customs Regulation 2015 are excise-equivalent goods. Conditions (3) Item 59 applies to those goods covered by subsection 2, subject to all of the following conditions: (a) the goods are imported by any one of the following: (i) AFC; (ii) a member of an AFC delegation; (iii) a participating member association; (iv) Football Australia Limited (ACN 106 478 068); (v) Local Organising Committee AFC Women's Asian Cup 2026 Pty Ltd (ACN 681 496 006); (vi) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii), (a)(iv) or (a)(v); (b) for a person or body covered by subparagraph (a)(vi)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported between 1 July 2025 and 31 December 2028; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. Interpretative provisions (4) In this section: AFC delegation means any group of persons appointed to represent the AFC in connection with the AFC Women's Asian Cup 2026. (a) the goods are imported by any one of the following: (i) AFC; (ii) a member of an AFC delegation; (iii) a participating member association; (iv) Football Australia Limited (ACN 106 478 068); (v) Local Organising Committee AFC Women's Asian Cup 2026 Pty Ltd (ACN 681 496 006); (vi) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii), (a)(iv) or (a)(v); (b) for a person or body covered by subparagraph (a)(vi)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported between 1 July 2025 and 31 December 2028; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. (i) AFC; (ii) a member of an AFC delegation; (iii) a participating member association; (iv) Football Australia Limited (ACN 106 478 068); (v) Local Organising Committee AFC Women's Asian Cup 2026 Pty Ltd (ACN 681 496 006); (vi) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii), (a)(iv) or (a)(v); (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995.", "Related_Explanatory_Statements": "LI 2026/10 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202610/00001", "Unmatched_Content": "I, Tara Hawkins, delegate of the Comptroller-General of Customs, make the following By-Law."}
{"Instrument_Reference": "LI 2024/31", "Title": "Customs Amendment (International Sporting Event—FIFA) By-Law 2024 ", "Enabling_Act": "Customs Act 1901", "Document_Type": "Customs Amendment (International Sporting Event—FIFA) By-Law 2024 LIN 23/080", "Topic_Category": "Current > Customs > By-laws > 2024", "Date_of_Issue": "11 October 2024", "Signatory": "Amber Sequeira Delegate of the Comptroller-General of Customs", "Registration_Number": "F2024L01302", "Registration_Date": "14 October 2024", "Body": "1 Name: This instrument is the Customs Amendment (International Sporting Event—FIFA) By-Law 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of the instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 271 of the Customs Act 1901 . | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Customs By-Laws 2023 | 1 After section 74: Insert: 75 Goods for use in connection with the FIFA Women's World Cup Australia New Zealand 2023 imported in 2022 (item 59) By-law (1) This section may be cited as Customs By-law No. 2442119. Prescribed goods (2) For the purposes of item 59, goods (other than excise-equivalent goods) for use in Australia in connection with the Fédération Internationale de Football Association ( FIFA ) Women's World Cup Australia New Zealand 2023 are goods to which that item applies. Note: Goods classified to a tariff subheading listed in clause 1 of Schedule 1 to the Customs Regulation 2015 are excise-equivalent goods. Conditions (3) Item 59 applies to those goods covered by subsection 2 subject to all of the following conditions: (a) the goods are imported by any one of the following: (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (b) for a person or body covered in subparagraph (a)(v)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported during a period starting on 1 January 2022 and ending at the end of the day on 31 December 2022; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. Interpretative provisions (4) In this section: FIFA subsidiary means any entity in which FIFA, directly and/or indirectly, owns at least 50.1% of its capital or voting interest as well as subsidiaries of any such entity in which FIFA and/or such entity owns at least 50.1% of the capital or voting interest, regardless of whether such entity is resident inside or outside of Australia. (a) the goods are imported by any one of the following: (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (b) for a person or body covered in subparagraph (a)(v)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported during a period starting on 1 January 2022 and ending at the end of the day on 31 December 2022; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995.", "Related_Explanatory_Statements": "LI 2024/31 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202431/00001", "Unmatched_Content": "I, Amber Sequeira, delegate of the Comptroller-General of Customs, make the following instrument."}
{"Instrument_Reference": "LI 2023/38", "Title": "Customs By-Laws 2023 ", "Enabling_Act": "Customs Act 1901", "Document_Type": "Customs By-Laws 2023 – Compilation No. 5", "Topic_Category": "Current > Customs > By-laws > 2023", "Date_of_Issue": "28 March 2023", "Signatory": "Alison Neil Delegate of the Comptroller-General of Customs", "Registration_Number": "F2024C01062", "Registration_Date": "5 November 2024", "Body": "1 Name: This instrument is the Customs By-Laws 2023 . | 3 Authority: This instrument is made under section 271 of the Customs Act 1901. | 5 Interpretation: Note: A number of expressions used in this instrument are defined in subsection 4(1) of the Act, including the following: (a) aircraft; (b) arrival; (c) coastal area; (d) container; (e) days; (f) documents; (g) duty; (h) excise-equivalent goods; (i) goods; (j) month; and (k) ship. (a) aircraft; (b) arrival; (c) coastal area; (d) container; (e) days; (f) documents; (g) duty; (h) excise-equivalent goods; (i) goods; (j) month; and (k) ship. (1) In this instrument: Act means the Customs Act 1901 . Collector has the same meaning as in subsection 8(1) of the Act. item means an item in Schedule 4 to the Customs Tariff Act 1995 . security, in relation to goods, means the security given in relation to the goods under section 42 of the Act to, and to the satisfaction of, a Collector by the importer of the goods. value, in relation to goods, means the customs value of the goods worked out or determined in accordance with Division 2 of Part VIII of the Act. (2) In this instrument: (a) a reference to a tariff heading or a tariff subheading is a reference to a heading or subheading, as the case may be, in Schedule 3 to the Customs Tariff Act 1995; and (b) a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule. (a) a reference to a tariff heading or a tariff subheading is a reference to a heading or subheading, as the case may be, in Schedule 3 to the Customs Tariff Act 1995; and (b) a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule. | 6 Application in relation to Customs Tariff proposals: (1) This instrument prescribes goods for the purposes of items: (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. (2) A reference in this instrument to a provision of the Customs Tariff Act 1995 (whether or not the provision is an item in Schedule 4 to that Act) includes a reference to that provision: (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. Note: A provision of the Customs Tariff Act 1995 which may be proposed to be altered by a Customs Tariff alteration could, for example, include a tariff heading or a tariff subheading. (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. Note: A provision of the Customs Tariff Act 1995 which may be proposed to be altered by a Customs Tariff alteration could, for example, include a tariff heading or a tariff subheading. Part 2—Goods of a scientific, educational or cultural kind | 7 Scientific goods imported covered by an international agreement or arrangement (item 1): By-law (1) This section may be cited as Customs By-law No. 2300021. Prescribed goods (2) For the purposes of item 1, goods to which that item applies are goods for which both of the following apply: (a) the goods are of a scientific nature; and (b) the goods are covered by an agreement or arrangement to cooperate in the field of science and technology between the Government of Australia and the government of another country or other countries. (a) the goods are of a scientific nature; and (b) the goods are covered by an agreement or arrangement to cooperate in the field of science and technology between the Government of Australia and the government of another country or other countries. Conditions (3) Item 1 applies to those goods covered by subsection (2) subject to the following conditions: (a) the Collector has approved in writing: (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or (b) the agreement or arrangement referred to in paragraph (2)(b) provides that the goods be allowed a free rate of customs duty upon importation into Australia. (a) the Collector has approved in writing: (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or (b) the agreement or arrangement referred to in paragraph (2)(b) provides that the goods be allowed a free rate of customs duty upon importation into Australia. (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or | 8 Goods to which Florence Agreement or Protocol applies (item 3): By-law (1) This section may be cited as Customs By-law No. 2300022. Prescribed goods (2) For the purposes of item 3, each of the following goods are goods to which that item applies: (a) microforms; (b) patterns, models and wall charts; (c) film. (a) microforms; (b) patterns, models and wall charts; (c) film. Conditions (3) Item 3 applies to those goods covered by paragraph (2)(b) subject to the condition that those goods are to be used exclusively for demonstrational purposes. Definitions (4) In this section: Florence Agreement means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Lake Success on 22 November 1950. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). microforms means an arrangement of images that are substantially reduced in size from the original form. Protocol means the Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials of 22 November 1950, done at Nairobi on 26 November 1976. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). 9 Calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter (item 4) By-law (1) This section may be cited as Customs By-law No. 2300086. Prescribed goods (2) For the purposes of item 4, each of the following goods are goods to which that item applies: (a) documents that are either: (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (b) overseas travel literature or printed matter; (c) any of the following technical materials: (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; (d) blank Admission Temporaire/Temporary Admission (ATA) carnets; (e) paper catalogues or paper price lists. (a) documents that are either: (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (b) overseas travel literature or printed matter; (c) any of the following technical materials: (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; (d) blank Admission Temporaire/Temporary Admission (ATA) carnets; (e) paper catalogues or paper price lists. (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; Conditions (3) Item 4 applies to those goods covered by paragraph (2)(a) subject to both of the following conditions: (a) the goods are to be for free distribution in Australia; (b) the goods do not contain more than 25% private commercial advertising. (a) the goods are to be for free distribution in Australia; (b) the goods do not contain more than 25% private commercial advertising. (4) Item 4 applies to those goods covered by paragraph (2)(b) subject to all of the following conditions: (a) the goods are designed for general publicity purposes for the chief purpose of encouraging the public to visit a foreign country; (b) the goods have no more than incidental references to Australia or Australian persons; (c) the goods are issued by overseas travel principals or their agents; (d) the goods are to be for free distribution in Australia; (e) the goods do not contain more than 25% private commercial advertising. (a) the goods are designed for general publicity purposes for the chief purpose of encouraging the public to visit a foreign country; (b) the goods have no more than incidental references to Australia or Australian persons; (c) the goods are issued by overseas travel principals or their agents; (d) the goods are to be for free distribution in Australia; (e) the goods do not contain more than 25% private commercial advertising. (5) Item 4 applies to those goods covered by paragraph (2)(c) subject to both of the following conditions: (a) the goods are sent to accredited representatives or correspondents appointed by national official tourist agencies; (b) the goods are not for distribution. (a) the goods are sent to accredited representatives or correspondents appointed by national official tourist agencies; (b) the goods are not for distribution. (6) Item 4 applies to those goods covered by paragraph (2)(d) subject to the condition that those goods have been prepared in accordance with the Convention on Temporary Admission, including Annex A – Annex concerning Temporary Admission Papers (ATA Carnets and CPD Carnets), done at Istanbul on 26 June 1990. Note: The Convention, including Annex A, is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Convention, including Annex A, is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (7) Item 4 applies to those goods covered by paragraph (2)(e) subject to all of the following conditions: (a) the goods relate exclusively to goods or services of a country other than Australia; (b) the goods are designed for international distribution; (c) the goods are not directed specifically at Australian consumption. (a) the goods relate exclusively to goods or services of a country other than Australia; (b) the goods are designed for international distribution; (c) the goods are not directed specifically at Australian consumption. Definitions (8) In this section: catalogues include: (a) individual leaflets, each advertising a single article, which have been permanently fastened together (including fastening by means of hinged binders or staples) to give them the appearance of a catalogue; and (b) publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. price lists include publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. (a) individual leaflets, each advertising a single article, which have been permanently fastened together (including fastening by means of hinged binders or staples) to give them the appearance of a catalogue; and (b) publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. 10 Calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter subject to specified international conventions (item 4) By-law (1) This section may be cited as Customs By-law No. 2300087. Prescribed goods (2) For the purposes of item 4, each of the following goods are goods to which that item applies: (a) the goods; (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (b) the goods: (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). (a) the goods; (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (b) the goods: (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). Conditions (3) Item 4 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the Collector has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; (b) the goods are imported for use at, or in relation to the event. (a) the Collector has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; (b) the goods are imported for use at, or in relation to the event. (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; Definitions (4) In this section: Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events means the Annex of the same name, done at Istanbul on 26 June 1990, to the Convention of Temporary Admission, done at Istanbul on 26 June 1990. Note: The Annex is in Australian Treaty Series 1997 No. 22 ([1997] ATS 22) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events means the Convention of the same name, done at Brussels on 8 June 1961. Note: The Convention is in Australian Treaty Series 1963 No. 2 ([1963] ATS 2) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). | 11 Theatrical costumes or props (item 8): By-law (1) This section may be cited as Customs By-law No. 2300023. Prescribed goods (2) For the purposes of item 8, each of the following goods are goods to which that item applies: (a) theatrical costumes; (b) theatrical props made of metal. (a) theatrical costumes; (b) theatrical props made of metal. Conditions (3) Item 8 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods are for use in theatrical representations; (b) the goods are to be exported from Australia within six months of their importation or a further period specified in writing by a Collector; (c) evidence of the exportation of the goods is provided to the Collector. (a) the goods are for use in theatrical representations; (b) the goods are to be exported from Australia within six months of their importation or a further period specified in writing by a Collector; (c) evidence of the exportation of the goods is provided to the Collector. | 12 Traditional costumes (item 8): By-law (1) This section may be cited as Customs By-law No. 2300024. Prescribed goods (2) For the purposes of item 8, goods to which that item applies are traditional costumes that: (a) are authentic in design; and (b) are made from traditional materials in the country of the tradition's origin. (a) are authentic in design; and (b) are made from traditional materials in the country of the tradition's origin. Conditions (3) Item 8 applies to those goods covered by subsection (2) subject to the condition that those goods are to be imported by groups established for the purpose of performing in those traditional costumes. Part 3—Goods for international bodies or persons or goods relating to offshore areas 13 Goods for the official use of an international organisation or for the official or personal use of an official of such an international organisation (item 9) By-law (1) This section may be cited as Customs By-law No. 2300104. Prescribed goods (2) For the purposes of paragraph (a) of item 9, subject to subsection (3), goods owned by one of the following organisations at the time they are entered for home consumption are goods to which that item applies: (a) Australian-American Educational Foundation; (b) Commission for the Conservation of Southern Bluefin Tuna. (a) Australian-American Educational Foundation; (b) Commission for the Conservation of Southern Bluefin Tuna. (3) Subsection (2) does not apply to excise-equivalent goods. (4) For the purposes of paragraph (b) of item 9, subject to subsection (5), goods for which both of the following apply are goods to which that item applies: (a) the goods are furniture, personal or household effects; (b) the goods are owned by an official of the Commission for the Conservation of Southern Bluefin Tuna at the time they are entered for home consumption. (a) the goods are furniture, personal or household effects; (b) the goods are owned by an official of the Commission for the Conservation of Southern Bluefin Tuna at the time they are entered for home consumption. (5) Subsection (4) does not apply to goods: (a) that are excise-equivalent goods; or (b) that are motor vehicles. (a) that are excise-equivalent goods; or (b) that are motor vehicles. Conditions (6) Item 9 applies to those goods covered by subsection (2) subject to the condition that those goods are for the official use of that organisation. (7) Item 9 applies to those goods covered by subsection (4) subject to both of the following conditions: (a) the goods are for the official or personal use of the official; and (b) the goods were imported within: (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. (a) the goods are for the official or personal use of the official; and (b) the goods were imported within: (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. 14 Goods the subject of inter-governmental agreement or arrangement that are for the official use of foreign governments (item 10) By-law (1) This section may be cited as Customs By-law No. 2300025. Prescribed goods (2) For the purposes of item 10, goods to which that item applies are goods for which both of the following apply: (a) the goods are the subject of an agreement or arrangement between the Government of Australia and the government of another country; and (b) the agreement or arrangement provides that the goods be allowed a free rate of customs duty upon importation into Australia. (a) the goods are the subject of an agreement or arrangement between the Government of Australia and the government of another country; and (b) the agreement or arrangement provides that the goods be allowed a free rate of customs duty upon importation into Australia. Conditions (3) Item 10 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (b) the goods are for the official use of that government; (c) the goods are not to be used for the purposes of trade. (a) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (b) the goods are for the official use of that government; (c) the goods are not to be used for the purposes of trade. 15 Goods approved by the Minister that are goods for the official use of foreign governments (item 10) By-law (1) This section may be cited as Customs By-law No. 2300026. Prescribed goods (2) For the purposes of item 10, goods approved by the Minister before importation, are goods to which that item applies. Conditions (3) Item 10 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the Minister has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; (b) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (c) the goods are for the official use of that government; (d) the goods are not to be used for the purposes of trade. (a) the Minister has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; (b) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (c) the goods are for the official use of that government; (d) the goods are not to be used for the purposes of trade. (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; 16 Goods for use by or for sale to persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country (item 11) By-law (1) This section may be cited as Customs By-law No. 2300027. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) goods for sale by commissaries; and (b) goods for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country. (a) goods for sale by commissaries; and (b) goods for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country. Conditions (3) Item 11 applies to those goods covered by subsection (2) subject to the condition that those goods are not to be sold or otherwise disposed of by or on behalf of a person referred to in that subsection to a person not referred to in that subsection. | 23 Goods for the official use of a Trade Commissioner of any country (item 12): By-law (1) This section may be cited as Customs By-law No. 2300040. Prescribed goods (2) For the purposes of item 12, goods, other than the following goods, are goods to which that item applies: (a) alcoholic beverages; (b) tobacco products; (c) motor vehicles; (d) aircraft; (e) seacraft. (a) alcoholic beverages; (b) tobacco products; (c) motor vehicles; (d) aircraft; (e) seacraft. Conditions (3) Item 12 applies to those goods covered by paragraph (2)(a) subject to the condition that, at the time they are entered for home consumption, the goods are for the official use of a Trade Commissioner of any country. 24 Goods for use by traditional inhabitants under the Torres Strait Treaty in the performance of traditional activities in, or in the vicinity of, the Protected Zone (item 13) By-law (1) This section may be cited as Customs By-law No. 2300041. Prescribed goods (2) For the purposes of item 13, goods to which that item applies are goods for the use by traditional inhabitants of the area covered by the Torres Strait Treaty in the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone. Conditions (3) Item 13 applies to those goods covered by subsection (2) subject to the condition that the goods are imported by traditional inhabitants of the area covered by the Torres Strait Treaty. Definitions (4) In this section: area in the vicinity of the Protected Zone means the area bounded by the line commencing at the point of Latitude 10°30'S, Longitude 144°10'E, and running: (a) from there west along the parallel of Latitude 10°30'S to its intersection with the meridian of Longitude 141°20'E; and (b) from there north along that meridian to its intersection with the parallel of Latitude 10°28'S; and (c) from there east along that parallel to its intersection with the meridian of Longitude 144°10'E; and (d) from there south along that meridian to the point of commencement. Protected Zone means the zone established under Article 10 of the Torres Strait Treaty, being the area bounded by the line described in Annex 9 to that Treaty. traditional activities includes the following activities: (a) activities on land, including gardening, collection of food and hunting; (b) activities on water, including traditional fishing; (c) religious and secular ceremonies or gatherings for social purposes, for example, marriage celebrations and settlements of disputes; (d) barter and market trade. traditional inhabitant means an Australian citizen who is a Torres Strait Islander that: (a) lives in the Protected Zone or the adjacent coastal area of Australia; and (b) maintains traditional customary associations with areas or features in, or in the vicinity of, the Protected Zone, in relation to their subsistence or livelihood or social, cultural or religious activities. Torres Strait Treaty means the Treaty between Australia and the Independent State of Papua New Guinea concerning Sovereignty and Maritime Boundaries in the area between the two Countries, including the area known as Torres Strait, and Related Matters, done at Sydney on 18 December 1978. Note: The Treaty is in Australian Treaty Series 1985 No. 4 ([1985] ATS 4) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (a) from there west along the parallel of Latitude 10°30'S to its intersection with the meridian of Longitude 141°20'E; and (b) from there north along that meridian to its intersection with the parallel of Latitude 10°28'S; and (c) from there east along that parallel to its intersection with the meridian of Longitude 144°10'E; and (d) from there south along that meridian to the point of commencement. (a) activities on land, including gardening, collection of food and hunting; (b) activities on water, including traditional fishing; (c) religious and secular ceremonies or gatherings for social purposes, for example, marriage celebrations and settlements of disputes; (d) barter and market trade. (a) lives in the Protected Zone or the adjacent coastal area of Australia; and (b) maintains traditional customary associations with areas or features in, or in the vicinity of, the Protected Zone, in relation to their subsistence or livelihood or social, cultural or religious activities. Part 4—Goods that are personal effects 25 Goods imported by members of the forces of Canada or the United Kingdom (paragraph (d) of item 15) By-law (1) This section may be cited as Customs By-law No. 2300091. Prescribed goods (2) For the purposes of item 15, motor vehicles are goods to which that item applies. Conditions (3) Item 15 applies to those goods covered by subsection (2) subject to the following conditions: (a) the motor vehicle was imported by a member of the forces (the relevant forces) of: (i) Canada; or (ii) the United Kingdom; and (b) either of subsection (4) or (5) apply in relation to the motor vehicle. (a) the motor vehicle was imported by a member of the forces (the relevant forces) of: (i) Canada; or (ii) the United Kingdom; and (b) either of subsection (4) or (5) apply in relation to the motor vehicle. (i) Canada; or (ii) the United Kingdom; and (4) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member of the relevant forces during the period of six months ending on the day the member first departed for Australia; and (b) the motor vehicle remains in the use, ownership and possession of: (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; during the period of two years beginning on the day after the motor vehicle was imported. (a) the motor vehicle was owned and used outside Australia by the member of the relevant forces during the period of six months ending on the day the member first departed for Australia; and (b) the motor vehicle remains in the use, ownership and possession of: (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; during the period of two years beginning on the day after the motor vehicle was imported. (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle is for the personal use of: (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (b) the motor vehicle is exported within: (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (a) the motor vehicle is for the personal use of: (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (b) the motor vehicle is exported within: (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. Definitions (6) In this section: member of the Forces of Canada means a person belonging to the land, sea or air armed services of that country temporarily serving in Australia under arrangements agreed on by the Government of Australia and the Government of Canada. member of the Forces of the United Kingdom means a person belonging to the land, sea or air armed services of those countries temporarily serving in Australia under arrangements agreed on by the Government of Australia and the Government of the United Kingdom. Part 5—Goods that are returned to Australia 26 Repair, renovation, alteration and other similar processes covered by the Australia-Chile Free Trade Agreement (item 16) By-law (1) This section may be cited as Customs By-law No. 2300042. Prescribed goods (2) For the purposes of item 16, goods covered by Article 3.7 of Chapter 3 of the Australia-Chile Free Trade Agreement, done at Canberra on 30 July 2008, are goods to which that item applies. Note: The Agreement is in Australian Treaty Series 2009 No. 6 ([2009] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Agreement is in Australian Treaty Series 2009 No. 6 ([2009] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). 27 Repair, renovation, alteration and other similar processes covered by the Australia-United States Free Trade Agreement (item 16) By-law (1) This section may be cited as Customs By-law No. 2300043. Prescribed goods (2) For the purposes of item 16, goods covered by Article 2.6 of Chapter 2 of the Australia-US Free Trade Agreement, done at Washington DC on 18 May 2004, are goods to which that item applies. Note: The Agreement is in Australian Treaty Series 2005 No. 1 ([2005] ATS 1) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Agreement is in Australian Treaty Series 2005 No. 1 ([2005] ATS 1) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). | 27A Goods returned in an unaltered condition (item 17): By-law (1) This section may be cited as Customs By-law No. 2300145. Prescribed goods (2) For the purposes of item 17, each of the following goods (other than those set out in subsection (3)) are goods to which that item applies: (a) goods that were produced in Australia; (b) goods for which duties of the Commonwealth were paid when first imported into Australia. (a) goods that were produced in Australia; (b) goods for which duties of the Commonwealth were paid when first imported into Australia. (3) For the purposes of subsection (2), the application of item 17 does not include goods in respect of which: (a) that, at a time before they were exported, were excisable goods in respect of which excise duty has not been paid; (b) any duties of the Commonwealth were payable at, or prior to, the date of exportation but which have not been paid; (c) a drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth. (a) that, at a time before they were exported, were excisable goods in respect of which excise duty has not been paid; (b) any duties of the Commonwealth were payable at, or prior to, the date of exportation but which have not been paid; (c) a drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth. Conditions (4) Item 17 applies to those goods covered by subsection (2) subject to the condition that the goods were exported from Australia and are returned in an unaltered condition, and were not subject to treatment, repair, renovation, alteration, or any other processes. Interpretative provisions (5) In this section: excise duty means a duty payable under the Excise Tariff Act 1921 . excisable goods has the same meaning as in the Excise Act 1901 . (6) For the purposes of this section, 'repair' does not include repairs undertaken for the preservation or maintenance of the goods. 28 Goods temporarily exported from Australia to the Australian Antarctic Territory or Heard Island and McDonald Islands (item 17) By-law (1) This section may be cited as Customs By-law No. 2300044. Prescribed goods (2) For the purposes of item 17, goods that were exported from Australia, on a temporary basis, to the Australian Antarctic Territory, or the Territory of Heard Island and McDonald Islands, are goods to which that item applies. Conditions (3) Item 17 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are returned and have not been subject to any treatment, repair, renovation, alteration or any other process since their export; (b) item 17A of Schedule 4 to the Customs Tariff Act 1995 does not apply to the goods. (a) the goods are returned and have not been subject to any treatment, repair, renovation, alteration or any other process since their export; (b) item 17A of Schedule 4 to the Customs Tariff Act 1995 does not apply to the goods. 29 Goods exported from Australia for repair or renovation and returned after repair or renovation or part of a batch repair process to replace goods exported from Australia for repair or renovation (item 20) By-law (1) This section may be cited as Customs By-law No. 2300045. Prescribed goods (2) For the purposes of item 20, each of the following are goods to which that item applies: (a) goods that have been exported from Australia for repair or renovation and returned after repair or renovation; (b) goods that are part of a batch repair process to replace goods exported from Australia for repair or renovation. (a) goods that have been exported from Australia for repair or renovation and returned after repair or renovation; (b) goods that are part of a batch repair process to replace goods exported from Australia for repair or renovation. Conditions (3) Item 20 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the returned goods have not been subject to any process other than that required to effect the repair or renovation; (b) the returned goods are not new or upgraded versions of the exported goods; (c) the exported goods have not reached the end of their effective operational life; (d) item 16, 18 or 19 of Schedule 4 to the Customs Tariff Act 1995 do not apply to the returned goods; (e) the duty on the returned goods is worked out by reference to a percentage of the value of the goods under a Schedule to the Customs Tariff Act 1995 referred to in paragraph (d) of the description of goods in item 20 of Schedule 4 to that Act. (a) the returned goods have not been subject to any process other than that required to effect the repair or renovation; (b) the returned goods are not new or upgraded versions of the exported goods; (c) the exported goods have not reached the end of their effective operational life; (d) item 16, 18 or 19 of Schedule 4 to the Customs Tariff Act 1995 do not apply to the returned goods; (e) the duty on the returned goods is worked out by reference to a percentage of the value of the goods under a Schedule to the Customs Tariff Act 1995 referred to in paragraph (d) of the description of goods in item 20 of Schedule 4 to that Act. Interpretative provisions (4) In this section: batch repair process means a system of repairing or renovating goods whereby defective goods are exchanged for identical goods which have already undergone repair or renovation. (5) Without limiting paragraph (3)(c), goods that have reached the end of their effective operational life includes if the goods are worn out or are not otherwise capable of being repaired or renovated. Part 6—Goods that are to be exported to Australia | 30 Repaired Australian goods for re-exportation (item 21): By-law (1) This section may be cited as Customs By-law No. 2300046. Prescribed goods (2) For the purposes of item 21, goods made in Australia that have been returned to Australia for repair or alteration are goods to which that item applies. Conditions (3) Item 21 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are imported for repair or alteration; (b) the goods are to be exported from Australia after their repair or alteration. (a) the goods are imported for repair or alteration; (b) the goods are to be exported from Australia after their repair or alteration. | 31 Goods imported on or in reusable containers (item 22): By-law (1) This section may be cited as Customs By-law No. 2300092. Prescribed goods (2) For the purposes of item 22, each of the following goods are goods to which that item applies: (a) reusable containers (other than those covered by subsection (3)); and (b) goods imported on or in reusable containers. (a) reusable containers (other than those covered by subsection (3)); and (b) goods imported on or in reusable containers. (3) For subsection (2)(a), item 22 does not apply to containers that are required to be classified with the goods with which they are imported, by application of rule 5(b) of the General Rules for the Interpretation of the Harmonized System, as contained in Schedule 2 to the Customs Tariff Act 1995. Conditions (4) Item 22 applies to those goods covered by subsection (2)(a) subject to all of the following conditions: (a) the reusable containers will be exported within 12 months after they are entered for home consumption; (b) the reusable containers are only used for any of the following purposes, in relation to the goods with which they were imported: (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; (c) the goods are under security. (a) the reusable containers will be exported within 12 months after they are entered for home consumption; (b) the reusable containers are only used for any of the following purposes, in relation to the goods with which they were imported: (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; (c) the goods are under security. (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; 32 Compressed or liquefied gases imported or in refillable containers of iron, steel or similar containers of base metals (item 22) By-law (1) This section may be cited as Customs By-law No. 2300047. Prescribed goods (2) For the purposes of item 22, each of the following goods are goods to which that item applies: (a) compressed or liquefied gas; (b) a container designed to be refilled, or a kind classified under heading 7311 of Schedule 3, and similar containers of base metal. (a) compressed or liquefied gas; (b) a container designed to be refilled, or a kind classified under heading 7311 of Schedule 3, and similar containers of base metal. Definitions (3) In this section: base metal has the same meaning as in Schedule 3 to the Customs Tariff Act 1995. Note: The expression base metal is defined in Note 3 to Section XV of Schedule 3 to the Customs Tariff Act 1995. refillable container means a container that: (a) is designed to be refilled; and (b) is either: (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. (a) is designed to be refilled; and (b) is either: (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. Part 7—Goods that are donations or bequests 33 Goods donated or bequeathed for disaster relief purposes by persons or companies outside Australia (item 23) By-law (1) This section may be cited as Customs By-law No. 2300048. Prescribed goods (2) For the purposes of item 23, goods to which that item applies are donated or bequeathed goods for which all of the following applies: (a) by a person, company or organisation resident or established outside Australia; and (b) to an organisation established in Australia that is: (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and (c) for purposes in connection with disaster relief. (a) by a person, company or organisation resident or established outside Australia; and (b) to an organisation established in Australia that is: (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and (c) for purposes in connection with disaster relief. (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and Conditions (3) Item 23 applies to those goods covered by subsection (2) subject to the condition that those goods must not be: (a) sold; (b) traded; (c) exchanged; (d) hired out; or (e) used for any other commercial activities in Australia. (a) sold; (b) traded; (c) exchanged; (d) hired out; or (e) used for any other commercial activities in Australia. Definitions (4) In this section: disaster means an event or circumstance that has been declared to be a disaster by, or with the approval of, a Minister of the Commonwealth or of a State or Territory under a law of the Commonwealth or of a State or Territory. | 34 Goods donated or bequeathed to the public or a public institution (item 23): By-law (1) This section may be cited as Customs By-law No. 2300049. Prescribed goods (2) For the purposes of item 23, goods that have been donated or bequeathed to the public, or a public institution, are goods to which that item applies. Conditions (3) Item 23 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods do not serve similar functions to goods that are produced in Australia; (b) the goods do not serve similar functions to goods that are capable of being produced in Australia by any person in the normal course of business; (c) the goods are not substitutable for other goods that are produced in Australia by any person in the ordinary course of business. (a) the goods do not serve similar functions to goods that are produced in Australia; (b) the goods do not serve similar functions to goods that are capable of being produced in Australia by any person in the normal course of business; (c) the goods are not substitutable for other goods that are produced in Australia by any person in the ordinary course of business. Part 8—Goods that are trophies, decorations, medallions, certificates or prizes | 35 Trophies, decorations, medallions, certificates or prizes (item 25): By-law (1) This section may be cited as Customs By-law No. 2300050. Prescribed goods (2) For the purposes of paragraph (a) of item 25, each of the following are goods to which that paragraph of the item applies: (a) the goods are trophies won outside of Australia in competition; and (b) the trophies are appliances or articles of a kind used in an office or the household. (a) the goods are trophies won outside of Australia in competition; and (b) the trophies are appliances or articles of a kind used in an office or the household. (3) For the purposes of paragraph (b) of item 25, goods that are decorations, medallions or certificates awarded outside of Australia are goods to which that paragraph of the item applies. (4) For the purposes of paragraph (c) of item 25, each of the following are goods to which that paragraph of the item applies: (a) the goods are trophies or prizes sent by donors resident outside Australia; and (b) the goods were sent either: (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (c) the goods are of a kind which are suitable for display on: (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. (a) the goods are trophies or prizes sent by donors resident outside Australia; and (b) the goods were sent either: (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (c) the goods are of a kind which are suitable for display on: (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. Conditions (5) Item 25 applies to those goods covered by subsections (2), (3) and (4) subject to the condition that those goods are not of an advertising nature. Part 9—Goods of low value | 36 Goods of low value (item 26): By-law (1) This section may be cited as Customs By-law No. 2300079. Prescribed goods and value (2) For the purposes of item 26, goods (other than the goods referred to in subsection (3)) the value of which is less than $1000.01 are goods to which that item applies. (3) Section (2) does not include any of the following goods: (a) tobacco, tobacco products or alcoholic beverages; (a) goods imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia; (b) goods forming part of a bulk order. (a) tobacco, tobacco products or alcoholic beverages; (a) goods imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia; (b) goods forming part of a bulk order. | 37 Samples (item 27): By-law (1) This section may be cited as Customs By-law No. 2300093. Prescribed goods (2) For the purposes of item 27, goods that are samples of any of the following kinds are goods to which that item applies: (a) goods that: (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (b) accessories or ornaments for clothing that: (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (c) non-consumable goods, without mutilation, where one sample of any one line is imported of a value of no more than $2 each (or each set); (d) consumable goods that are destroyed on eating or drinking, testing or analysis or similar and that have a value: (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (e) goods that: (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (f) goods of: (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (a) goods that: (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (b) accessories or ornaments for clothing that: (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (c) non-consumable goods, without mutilation, where one sample of any one line is imported of a value of no more than $2 each (or each set); (d) consumable goods that are destroyed on eating or drinking, testing or analysis or similar and that have a value: (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (e) goods that: (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (f) goods of: (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (3) For the purposes of subparagraph (2)(a)(ii), the forms of mutilation for goods are set out in the following table. Acceptable forms of mutilation for the goods listed Item Prescribed goods Forms of mutilation covered for those goods 1 China or glass A sliver in a prominent place is chipped on each article. 2 Footwear The sole is completely perforated to the extent that the footwear is no longer suitable for wear, but still suitable for demonstration purposes. 3 Paper products Either or both of the following: (a) The paper is indelibly marked with the wording \"Specimen;\" (b) other suitable words are included on the paper in a prominent place on each article so as to render them unserviceable. 4 Clothing Any of the following: (a) the article is mutilated by 0.5 cm perforations each 30 cm in either a horizontal or vertical direction, or by cutting in a more severe manner; (b) the clothing is indelibly marked with the word \"Sample\" or other suitable words in a prominent place on each article so as to make them unserviceable. 5 Any goods The goods have been mutilated in a form that renders the goods useless except for use as a sample. (a) The paper is indelibly marked with the wording \"Specimen;\" (b) other suitable words are included on the paper in a prominent place on each article so as to render them unserviceable. (a) the article is mutilated by 0.5 cm perforations each 30 cm in either a horizontal or vertical direction, or by cutting in a more severe manner; (b) the clothing is indelibly marked with the word \"Sample\" or other suitable words in a prominent place on each article so as to make them unserviceable. (4) In this section: Istanbul Convention means the Agreement on the Convention of Temporary Admission, done at Istanbul on 26 June 1990. Note: The Convention is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Part 10—Goods for persons with disabilities | 38 Assistive equipment for persons with disabilities (item 28): By-law (1) This section may be cited as Customs By-law No. 2300094. Prescribed goods (2) For the purposes of item 28, each of the following are goods to which that item applies: (a) goods that are pedestrian safety equipment and are either: (i) braille tiles; or (ii) braille road rivets; (b) goods that are reading machines and are capable of converting printed matter into either: (i) tactile images; or (ii) speech; (c) goods that are reading systems and that are capable of scanning printed matter and reproducing the enlarged text on a screen; (d) goods that are sound reproducers and sound recorders. (a) goods that are pedestrian safety equipment and are either: (i) braille tiles; or (ii) braille road rivets; (b) goods that are reading machines and are capable of converting printed matter into either: (i) tactile images; or (ii) speech; (c) goods that are reading systems and that are capable of scanning printed matter and reproducing the enlarged text on a screen; (d) goods that are sound reproducers and sound recorders. (i) braille tiles; or (ii) braille road rivets; (i) tactile images; or (ii) speech; Conditions (3) Item 28 applies to those goods covered by paragraph (2)(a) subject to the condition that the goods are designed for the blind. (4) Item 28 applies to those goods covered by paragraph (2)(d) subject to each of the following conditions: (a) have a power output (rms) of less than 2.5 W; (b) use a magnetic tape as the recorded or recording medium; (c) are monophonic; (d) are DC or AC/DC operated; (e) are designed for carrying in the hand or on the person; (f) have colour coded, raised symbol control keys; (g) have dual playing speeds. (a) have a power output (rms) of less than 2.5 W; (b) use a magnetic tape as the recorded or recording medium; (c) are monophonic; (d) are DC or AC/DC operated; (e) are designed for carrying in the hand or on the person; (f) have colour coded, raised symbol control keys; (g) have dual playing speeds. Definitions (5) In this section: AC/DC means alternating current/direct current. DC means direct current. RMS means Root Mean Square. | 39 Goods to which Annex E of the Florence Agreement and or Protocol applies (item 29): By-law (1) This section may be cited as Customs By-law No. 2300095. Prescribed goods (2) For the purposes of item 29, goods that are specially designed for the employment or the educational, scientific, social or cultural advancement of persons with disabilities are goods to which that item applies. Conditions (3) Item 29 applies to those goods covered by subsection (2) subject to the condition that those goods are imported directly by an organisation concerned with the welfare, education of, or provision of assistance to persons with disabilities. Definitions (4) In this section: Organisation means: (a) an entity listed in column 1 of subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012; or (b) an organisation approved in writing by the Minister for Industry and Science, in consultation with the Minister for Health, and is not an organisation which is carried on for the purposes of profit or gain. Florence Agreement means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Lake Success on 22 November 1950. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Protocol means the Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials of 22 November 1950, done at Nairobi on 26 November 1976. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (a) an entity listed in column 1 of subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012; or (b) an organisation approved in writing by the Minister for Industry and Science, in consultation with the Minister for Health, and is not an organisation which is carried on for the purposes of profit or gain. (5) For the purposes of this section, goods are taken to be specially designed for persons with disabilities if either: (a) adapting the goods for the disability causes those goods not to be used or unable to be used by persons without disabilities; or (b) the cost to convert the goods for use by persons without disabilities would be prohibitive. (a) adapting the goods for the disability causes those goods not to be used or unable to be used by persons without disabilities; or (b) the cost to convert the goods for use by persons without disabilities would be prohibitive. Part 11—Goods that are textiles, clothing or footwear | 40 Fusible interlining fabrics (item 32): By-law (1) This section may be cited as Customs By-law No. 2300051. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fusible interlining fabrics; and (c) no more than 50%, by weight, of the manmade -fibrecontent- of the fabrics is: (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fusible interlining fabrics; and (c) no more than 50%, by weight, of the manmade -fibrecontent- of the fabrics is: (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used as shoulder or chest padding in the manufacture of coats or formal evening wear shirts. 41 Fabrics for use in the manufacture or repair of hot-air balloon envelopes, parachute canopies or sails (item 32) By-law (1) This section may be cited as Customs By-law No. 2300052. Prescribed goods (2) For the purposes of item 32, goods that are fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515, 5516 or 5903 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture or repair of -hot air balloon envelopes, parachute canopies or sails. | 42 Fabrics for cutting up for the manufacture of hemmed or hemstitched table linen (item 32): By-law (1) This section may be cited as Customs By-law No. 2300053. Prescribed goods (2) For the purposes of item 32, goods that are fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be cut up for the manufacture of either or both of the following: (a) hemmed table linen; (b) hemstitched table linen. (a) hemmed table linen; (b) hemstitched table linen. | 43 Fabrics for use in the manufacture of cummerbunds or neck ties etc. (item 32): By-law (1) This section may be cited as Customs By-law No. 2300096. Prescribed goods (2) For the purposes item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fabrics that are one or more of the following: (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and (c) the goods are less than 20%, by weight, of the fabric is wool. (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fabrics that are one or more of the following: (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and (c) the goods are less than 20%, by weight, of the fabric is wool. (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used (other than as an interlining) in the manufacture of any of the following: (a) cummerbunds; (b) neck ties; (c) sets consisting of a neck tie and a decorative pocket handkerchief made from the same fabric. (a) cummerbunds; (b) neck ties; (c) sets consisting of a neck tie and a decorative pocket handkerchief made from the same fabric. Interpretative provisions (4) For the purposes of this section, the following fabrics are taken not to be printed if the fabrics are: (a) printed with dyes, pigments or colours that are not fast to light or laundering; (b) bearing designs of only a utility nature, not of an ornamental or decorative nature; (c) printed to such a small degree or at such infrequent intervals that, having regard to the remaining area of the fabric, the printing is nominal. (a) printed with dyes, pigments or colours that are not fast to light or laundering; (b) bearing designs of only a utility nature, not of an ornamental or decorative nature; (c) printed to such a small degree or at such infrequent intervals that, having regard to the remaining area of the fabric, the printing is nominal. | 44 Fabrics specially prepared or coated for use in the manufacture of emery cloth (item 32): By-law (1) This section may be cited as Customs By-law No. 2300097. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are classified under tariff heading 5903 or 5907; (b) the goods are fabrics specially prepared or coated for use in the manufacture of emery cloth. (a) the goods are classified under tariff heading 5903 or 5907; (b) the goods are fabrics specially prepared or coated for use in the manufacture of emery cloth. Definitions (3) In this section: emery cloth means fabric coated with one or more of the following abrasive substances, in powdered or granular form: (a) aluminium oxide; (b) garnet; (c) natural emery; (d) silicon carbide. (a) aluminium oxide; (b) garnet; (c) natural emery; (d) silicon carbide. | 45 Fabrics to be impregnated, coated, covered or laminated with permanent plastic (item 32): By-law (1) This section may be cited as Customs By-law No. 2300098. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are fabrics classified under tariff heading 5007, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre. (a) the goods are fabrics classified under tariff heading 5007, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the following conditions: (a) the person who enters the goods for home consumption is to treat the fabrics with plastics, being a permanent plastic addition of at least 30 grams per square metre of fabric; and (b) the treated fabrics are then to be: (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. (a) the person who enters the goods for home consumption is to treat the fabrics with plastics, being a permanent plastic addition of at least 30 grams per square metre of fabric; and (b) the treated fabrics are then to be: (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. Definitions (4) In this section: plastic has the same meaning as in Note 1 to Chapter 39 in Schedule 3 to the Customs Tariff Act 1995 . treat means impregnate, coat, cover or laminate. Measurement of weight per square metre (5) For the purposes of this section, fabric and permanent plastic additions are taken to have a particular weight per square metre if they have that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). 46 Fabrics weighing no more than 510 grams per square metre for use in the manufacture of surgical or adhesive plaster (item 32) By-law (1) This section may be cited as Customs By-law No. 2300099. Prescribed goods (2) For the purposes of item 32, other than the goods referred to in subsection (3), goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5210 or 5211 or under tariff subheading 5212.2; (b) the fabric weighs no more than 510 grams per square metre; (c) the value of the goods is no more than $2.67 per square metre of fabric. (a) the goods are fabrics classified under tariff heading 5210 or 5211 or under tariff subheading 5212.2; (b) the fabric weighs no more than 510 grams per square metre; (c) the value of the goods is no more than $2.67 per square metre of fabric. (3) Subsection (2) does not apply to goods if any of the following applies to the goods: (a) the fabric weighs at least 203 grams per square metre and is woven in: (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (b) the fabric weighs at least 305 grams per square metre and is woven: (i) in a fancy weave; or (ii) from fancy yarns; (c) the fabric is classified under tariff heading 5210 and the fabric weighs at least 120 grams per square metre. (a) the fabric weighs at least 203 grams per square metre and is woven in: (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (b) the fabric weighs at least 305 grams per square metre and is woven: (i) in a fancy weave; or (ii) from fancy yarns; (c) the fabric is classified under tariff heading 5210 and the fabric weighs at least 120 grams per square metre. (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (i) in a fancy weave; or (ii) from fancy yarns; Conditions (4) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are for use in the manufacture of surgical or adhesive plaster. Measurement of weight per square metre (5) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 47 Certain other fabrics for use in the manufacture of surgical or adhesive plaster (item 32): By-law (1) This section may be cited as Customs By-law No. 2300054. Prescribed goods (2) For the purposes of item 32, each of the following goods are goods to which that item applies: (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407 or 5408; and (b) elastomeric fabrics classified under tariff heading 5407 or 5408 weighing more than 510 grams per square metre. (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407 or 5408; and (b) elastomeric fabrics classified under tariff heading 5407 or 5408 weighing more than 510 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are for use in the manufacture of surgical or adhesive plaster. Measurement of weight per square metre (4) For the purposes of this section, fabric and permanent plastic additions are taken to have a particular weight per square metre if they have that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 48 Handkerchiefs imported in packs of at least 60 and not to be put up for retail sale (item 32): By-law (1) This section may be cited as Customs By-law No. 2300055. Prescribed goods (2) For the purposes of item 32, handkerchiefs classified under tariff heading 6213 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are imported in packs containing at least 60 handkerchiefs, of one design (if any) and/or colour; (b) the handkerchiefs are not to be put up for retail sale. (a) the goods are imported in packs containing at least 60 handkerchiefs, of one design (if any) and/or colour; (b) the handkerchiefs are not to be put up for retail sale. 49 Fabrics for use in the manufacture of brassieres, corsets, torsolettes, corselettes or panty girdles (item 32) By-law (1) This section may be cited as Customs By-law No. 2300056. Prescribed goods (2) For the purposes of item 32, each of the following goods are goods to which this item applies: (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; (b) elastomeric fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 weighing more than 510 grams per square metre. (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; (b) elastomeric fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 weighing more than 510 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of any of the following: (a) brassieres; (b) corsets; (c) torsolettes; (d) corselettes; (e) panty girdles. (a) brassieres; (b) corsets; (c) torsolettes; (d) corselettes; (e) panty girdles. Measurement of weight per square metre (4) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 50 Fabrics for use in the manufacture of plush toys (item 32): By-law (1) This section may be cited as Customs By-law No. 2300057. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff subheading 6001.10.00; (b) the goods are synthetic fur fabrics; (c) the fabric weighs at least 700 grams per square metre. (a) the goods are classified under tariff subheading 6001.10.00; (b) the goods are synthetic fur fabrics; (c) the fabric weighs at least 700 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of plush toys. Measurement of weight per square metre (4) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). 51 Fabrics for use as shoulder or chest padding in the manufacture of coats or formal evening wear shirts (item 32) By-law (1) This section may be cited as Customs By-law No. 2300058. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are classified under tariff heading 5210, 5211, 5212, 5903, 6002, 6003, 6004, 6005 or 6006; (b) the goods are fusible interlining fabrics. (a) the goods are classified under tariff heading 5210, 5211, 5212, 5903, 6002, 6003, 6004, 6005 or 6006; (b) the goods are fusible interlining fabrics. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that the goods must be used as shoulder padding or chest padding in the manufacture of either or both of the following: (a) coats; (b) formal evening wear shirts. (a) coats; (b) formal evening wear shirts. 52 Fabrics weighing less than 125 grams per square metre for use in certain manufacturing processes (item 32) By-law (1) This section may be cited as Customs By-law No. 2300100. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) are fabrics classified under tariff heading 5007, 5111, 5112, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre; (a) are fabrics classified under tariff heading 5007, 5111, 5112, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre; Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in any one of the following circumstances: (a) in a clothing factory in the manufacture of any of the following: (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (b) in the manufacture of headwear that, if imported, would be classified under tariff subheading 6505.00.90; (c) if the fabrics are in widths of less than 115 centimetres—for any purpose other than a manufacturing process. (a) in a clothing factory in the manufacture of any of the following: (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (b) in the manufacture of headwear that, if imported, would be classified under tariff subheading 6505.00.90; (c) if the fabrics are in widths of less than 115 centimetres—for any purpose other than a manufacturing process. (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (4) Subsection (3) does not apply to goods that are woven fabrics for use in the manufacture of linings or pocketings, whether or not incorporated in apparel. (5) Paragraph (3)(c) does not apply to goods if the fabric has a value less than $1.50 per square metre and contains filament yarn. Measurement of weight per square metre (6) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 53 Certain fabrics for use other than in the making up of bed linen (item 32): By-law (1) This section may be cited as Customs By-law No. 2300059. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.1; (b) less than 20%, by weight, of the fabric is man-made fibre; (c) less than 20%, by weight, of the fabric is wool. (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.1; (b) less than 20%, by weight, of the fabric is man-made fibre; (c) less than 20%, by weight, of the fabric is wool. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are not to be used in the manufacture of bed linen. Definitions (4) In this section: bed linen includes the following: (a) bed sheeting; (b) pillow cases; (c) bolster cases; (d) continental quilt covers; (e) bed ruffles. pillow case does not include a permanent sheath of a kind used solely or principally as a pillow only after being filled with feathers, kapok, plastic foam or similar stuffing materials. (a) bed sheeting; (b) pillow cases; (c) bolster cases; (d) continental quilt covers; (e) bed ruffles. | 54 Certain fabrics with a raised nap (item 32): By-law (1) This section may be cited as Customs By-law No. 2300060. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.2; (b) less than 20%, by weight, of the fabric is man-made fibre; and (c) less than 20%, by weight, of the fabric is wool; and (d) the fabric has a raised nap on one or both sides; and (e) when tested on an Instron Tensile Testing Machine or similar device, the fabric: (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.2; (b) less than 20%, by weight, of the fabric is man-made fibre; and (c) less than 20%, by weight, of the fabric is wool; and (d) the fabric has a raised nap on one or both sides; and (e) when tested on an Instron Tensile Testing Machine or similar device, the fabric: (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). | 55 Fabrics for use in the manufacture of rainwear, parkas or ski-jackets (item 32): By-law (1) This section may be cited as Customs By-law No. 2300061. Prescribed goods (2) For the purposes of item 32, polyamide fabrics that are coated, covered, impregnated or laminated with artificial plastic materials are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of any of the following: (a) rainwear; (b) parkas; (c) ski jackets. (a) rainwear; (b) parkas; (c) ski jackets. 56 Fabrics for use as fusing lining in the manufacture of collars or cuffs for shirts or blouses (item 32) By-law (1) This section may be cited as Customs By-law No. 2300062. Prescribed goods (2) For the purposes of item 32, fabrics classified under tariff heading 5903 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used as fusing lining in the manufacture of either or both of the following: (a) collars; (b) cuffs; for either or both of the following: (c) shirts; (d) blouses. (a) collars; (b) cuffs; for either or both of the following: (c) shirts; (d) blouses. | 57 Certain carpets and textile floor coverings (item 32): By-law (1) This section may be cited as Customs By-law No. 2300063. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5703; (b) the goods are tufted carpets or other textile floor coverings; (c) the goods were made by non-powered tufting machines operated by being held in the hand. (a) the goods are classified under tariff heading 5703; (b) the goods are tufted carpets or other textile floor coverings; (c) the goods were made by non-powered tufting machines operated by being held in the hand. Part 12—Goods relating to transport 58 Parts of vessels, or materials for use in the construction, modification or repair of vessels exceeding 150 gross construction tons (item 35) By-law (1) This section may be cited as Customs By-law No. 2300065. Prescribed goods (2) For the purposes of item 35, goods to which that item applies are goods for which both of the following apply: (a) the goods are for use in the construction, modification or repair of vessels exceeding 150 gross construction tons; (b) the goods are either parts of the vessels or materials. (a) the goods are for use in the construction, modification or repair of vessels exceeding 150 gross construction tons; (b) the goods are either parts of the vessels or materials. Interpretative provisions (3) For the purposes of this section, the gross construction tonnage of a vessel shall be calculated using the formula: Z / 2.83 where: Z means a number equal to the number of cubic metres in the total volume, measured in relation to the moulded lines of the enclosed spaces in the vessel, including: (a) between-deck spaces; (b) water ballast spaces; (c) voids; (d) cofferdams; (e) machinery spaces; (f) erections; (g) superstructures; (h) houses; (i) casings; (j) funnel spaces; (k) mast spaces; and (l) in the case of an aircushion vehicle, the area enclosed by the inflatable skirt under normal inflation. Z / 2.83 (a) between-deck spaces; (b) water ballast spaces; (c) voids; (d) cofferdams; (e) machinery spaces; (f) erections; (g) superstructures; (h) houses; (i) casings; (j) funnel spaces; (k) mast spaces; and (l) in the case of an aircushion vehicle, the area enclosed by the inflatable skirt under normal inflation. | 59 Used or second-hand passenger motor vehicles (item 37): By-law (1) This section may be cited as Customs By-law No. 2300101. Prescribed goods (2) For the purposes of item 37, goods to which that item applies are goods for which both of the following apply: (a) the goods are passenger motor vehicles classified under tariff heading 8703; (b) the goods are either used or second-hand. (a) the goods are passenger motor vehicles classified under tariff heading 8703; (b) the goods are either used or second-hand. Conditions (3) Item 37 applies to those goods covered by subsection (2) subject to the condition that the Minister administering Part 5 of the Road Vehicle Standards Rules 2019 has given, in writing, an import approval (within the meaning of those Rules) for the purposes of section 76 of the Road Vehicle Standards Act 2018. Definitions (4) In this section: Passenger motor vehicles means motor cars and other motor vehicles (including station wagons) designed for the carriage of 2 or more persons (including the driver), other than: (a) ambulances; (b) hearses; (c) police vans; (d) amphibious vehicles; or (e) off-road vehicles. (a) ambulances; (b) hearses; (c) police vans; (d) amphibious vehicles; or (e) off-road vehicles. | 59A Goods for use in a space project (item 41): By-law (1) This section may be cited as Customs By-law No. 2300183. Prescribed goods (2) For the purposes of item 41, goods imported on or after 30 November 2021 are goods to which that item applies. Conditions (3) Item 41 applies to those goods covered by subsection (2) subject to the condition that the goods are: (a) of a kind and quantity; and (b) imported by an importer; and (c) imported in the period of time, beginning on the specified start date and ending on the specified end date; approved in writing by the Collector. (a) of a kind and quantity; and (b) imported by an importer; and (c) imported in the period of time, beginning on the specified start date and ending on the specified end date; approved in writing by the Collector. Part 13—Goods that are robots or prototypes 60 Robots, or parts or accessories that are suitable for use solely or principally with such robots (item 42) By-law (1) This section may be cited as Customs By-law No. 2300102. Prescribed goods (2) For the purposes of item 42, industrial robots, other than any of the following, are goods to which that item applies: (a) industrial robot systems; (b) industrial robot lines; or (c) industrial robot cells. (a) industrial robot systems; (b) industrial robot lines; or (c) industrial robot cells. Definitions (3) In this section: End-effector means device specifically designed for attachment to the mechanical interface to enable the robot to perform its task. Industrial robot includes: (a) automatically controlled, reprogrammable multipurpose manipulator, programmable in three or more axes, which can be either fixed in place or fixed to a mobile platform for use in automation applications in an industrial environment; (b) the manipulator, including robot actuators controlled by the robot controller; (c) the robot controller; (d) the means by which to teach or program the robot, including any communications interface; (e) auxiliary axes that are integrated into the kinematic solution; (f) the manipulating portions of mobile robots, where a mobile robot consists of a mobile platform with an integrated manipulator or robot. Industrial robot cells means one or more industrial robot systems, including associated machinery and equipment and the associated safeguarded space and protective measures. Industrial robot line means more than one industrial robot cell performing the same or different functions and associated equipment, in single or coupled safeguarded spaces. Industrial robot systems means machine comprising an industrial robot, end-effectors, any end-effector sensors and equipment needed to support the intended task, and a task program. Manipulator means mechanism consisting of an arrangement of segments, jointed or sliding relative to one another, including a robot actuator, and does not include an end-effector. Mobile platform means an assembly of components which enables locomotion. This includes a chassis which can be used to support a load, and may provide a structure by which to affix a manipulator. Mobile robot means a robot able to travel under its own control. Robot actuator means power mechanism that converts electrical, hydraulic, pneumatic or any energy to effect the motion of the robot. Safeguarded space means space where safeguards are active. (a) automatically controlled, reprogrammable multipurpose manipulator, programmable in three or more axes, which can be either fixed in place or fixed to a mobile platform for use in automation applications in an industrial environment; (b) the manipulator, including robot actuators controlled by the robot controller; (c) the robot controller; (d) the means by which to teach or program the robot, including any communications interface; (e) auxiliary axes that are integrated into the kinematic solution; (f) the manipulating portions of mobile robots, where a mobile robot consists of a mobile platform with an integrated manipulator or robot. Part 14—Goods relating to manufacturing | 61 Split consignment goods (item 45): By-law (1) This section may be cited as Customs By-law No. 2300067. Prescribed goods (2) For the purposes of item 45, goods being original components of a completed machine or equipment to which a single tariff classification applies, other than those covered by subsection (3), are goods to which that item applies. (3) Subsection (2) does not apply to the following goods: (a) replacement parts, components or spares used in modernising or refurbishing existing machinery or equipment; (b) initial spare parts, maintenance tools and the like that may be supplied as part of an original shipment. (a) replacement parts, components or spares used in modernising or refurbishing existing machinery or equipment; (b) initial spare parts, maintenance tools and the like that may be supplied as part of an original shipment. Conditions (4) Item 45 applies to those goods covered by subsection (2) subject to the following conditions: (a) the goods were despatched to Australia as a single consignment but were separated for shipment due to accidental circumstances; or (b) the goods are of such a size, shape or weight that transport necessities demand separate shipment; or (c) transport necessities, due to the nature of the goods, demand separate modes of shipment for some components. (a) the goods were despatched to Australia as a single consignment but were separated for shipment due to accidental circumstances; or (b) the goods are of such a size, shape or weight that transport necessities demand separate shipment; or (c) transport necessities, due to the nature of the goods, demand separate modes of shipment for some components. | 62 Isopropyl myristate for the formulation of cosmetics (item 48): By-law (1) This section may be cited as Customs By-law No. 2300068. Prescribed goods (2) For the purposes of item 48, isopropyl myristate classified under tariff subheading 2915.90.00 are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the formulation of cosmetics; (b) the goods are under security. (a) the goods are to be used in the formulation of cosmetics; (b) the goods are under security. | 63 Gelatin for the manufacture of capsules (item 48): By-law (1) This section may be cited as Customs By-law No. 2300069. Prescribed goods (2) For the purposes of item 48, gelatin classified under tariff subheading 3503.00.10 are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used for the manufacture of capsules; (b) the goods are under security. (a) the goods are to be used for the manufacture of capsules; (b) the goods are under security. | 64 Uncompounded polyamides and polyesters for use in the manufacture of fibres or yarns (item 48): By-law (1) This section may be cited as Customs By-law No. 2300070. Prescribed goods (2) For the purposes of item 48, goods that are uncompounded polyamides and polyesters, classified under either of the following, are goods to which that item applies: (a) any one of tariff subheadings 3907.6, 3907.70.00, 3907.9; or (b) tariff heading 3908. (a) any one of tariff subheadings 3907.6, 3907.70.00, 3907.9; or (b) tariff heading 3908. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used for the manufacture of fibres or yarns; (b) the goods are under security. (a) the goods are to be used for the manufacture of fibres or yarns; (b) the goods are under security. | 65 Coated paper and coated paperboard for use in the production of magazines (item 48): By-law (1) This section may be cited as Customs By-law No. 2300071. Prescribed goods (2) For the purposes of item 48, coated paper or coated paperboard, classified under tariff headings 4810 or 4811, are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of magazines which, if imported, would be classified under tariff subheading 4902.90.00; (b) the goods are under security. (a) the goods are to be used in the production of magazines which, if imported, would be classified under tariff subheading 4902.90.00; (b) the goods are under security. Definitions (4) In this section: magazine means one issue in a continuous series under the same title published at regular intervals but at least half yearly; and does not include any of the following: (a) comics; (b) newspapers; (c) staff journals; (d) magazines issued primarily for publicity or promotional purposes; (e) Federal, State or Territorial Government magazines; or (f) inserts for the publications listed at paragraphs (a) to (e) above. (a) comics; (b) newspapers; (c) staff journals; (d) magazines issued primarily for publicity or promotional purposes; (e) Federal, State or Territorial Government magazines; or (f) inserts for the publications listed at paragraphs (a) to (e) above. 66 Coated paper for use in the production of newspapers, periodicals, posters and other printed matter (item 48) By-law (1) This section may be cited as Customs By-law No. 2300072. Prescribed goods (2) For the purposes of item 48, goods to which that item applies are goods for which all of the following apply: (a) are coated paper classified under tariff headings 4810 or 4811; (b) have a weight no more than 67 grams per square metre; (c) contain more than 55% mechanical pulp. (a) are coated paper classified under tariff headings 4810 or 4811; (b) have a weight no more than 67 grams per square metre; (c) contain more than 55% mechanical pulp. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of newspapers, periodicals, posters and other printed matter of a kind which, if imported, would be classified in Chapter 49 of the Customs Tariff Act 1995; (b) the goods are under security. (a) the goods are to be used in the production of newspapers, periodicals, posters and other printed matter of a kind which, if imported, would be classified in Chapter 49 of the Customs Tariff Act 1995; (b) the goods are under security. 67 Paper for use in the production of newspapers, periodicals, posters and other printed matter (item 48) By-law (1) This section may be cited as Customs By-law No. 2300103. Prescribed goods (2) For the purposes of item 48, other than the goods covered by subsection (3), goods to which that item applies are goods for which both of the following apply: (a) the goods are paper classified under tariff headings 4801 or 4802; and (b) the goods are any one of the following: (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (a) the goods are paper classified under tariff headings 4801 or 4802; and (b) the goods are any one of the following: (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (3) Subsection (2) does not apply to goods that is paper that contains more than 55% mechanical pulp and weighs in the range of 34 grams per square metre to 40 grams per square metre. Conditions (4) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of newspapers, periodicals, posters and other printer matter of a kind that, if imported, would be classified within Chapter 49 in Schedule 3 to the Customs Tariff Act 1995; (b) the goods are under security. (a) the goods are to be used in the production of newspapers, periodicals, posters and other printer matter of a kind that, if imported, would be classified within Chapter 49 in Schedule 3 to the Customs Tariff Act 1995; (b) the goods are under security. | 68 Paper for use in the manufacture of flip-top cigarette packaging (item 48): By-law (1) This section may be cited as Customs By-law No. 2300073. Prescribed goods (2) For the purposes of item 48, paper or paperboard, classified under tariff headings 4810 or 4811, are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the manufacture of flip-top cigarette packaging; (b) the goods are under security. (a) the goods are to be used in the manufacture of flip-top cigarette packaging; (b) the goods are under security. | 69 Aluminium sheet used in the manufacture of aluminium cans (item 49): By-law (1) This section may be cited as Customs By-law No. 2300074. Prescribed goods (2) For the purposes of item 49, goods that are aluminium sheets, classified under tariff subheadings 7606.12.00 or 7606.92.00, and are any one of the following, are goods to which that item applies: (a) aluminium sheets, for use as body stock, and being each of the following: (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (b) aluminium sheets, for use as end stock, and being each of the following: (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (c) aluminium sheets, for use as tab stock, and being each of the following: (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. (a) aluminium sheets, for use as body stock, and being each of the following: (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (b) aluminium sheets, for use as end stock, and being each of the following: (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (c) aluminium sheets, for use as tab stock, and being each of the following: (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. Conditions (3) Item 49 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of aluminium cans. Part 15—Goods exempt from the Product Stewardship Oil Levy | 70 Aromatic process oils (item 52): By-law (1) This section is Customs By-law No. 2300075. Prescribed goods (2) For the purposes of item 52, aromatic process oils classified under tariff subheadings 2710.19.91, 2710.91.91 or 2710.99.91 are goods to which that item applies. Conditions (3) Item 52 applies to those goods covered by subsection (2) subject to the condition that those goods meet each of the criteria identified in the following table. Required properties of prescribed goods Item Property Test Method Value 1 Density at 15 degrees Celsius ASTM D1298 or ASTM D4502 No less than 0.9 grams per cubic centimetre 2 Aniline point ASTM D611 No more than 70 degrees Celsius 3 Refractive index at 20 degrees Celsius ASTM D1298 or ASTM D1747 No less than 1.490 4 Pour point ASTM D97 No less than -9 degrees Celsius 5 Viscosity index ASTM D2270 No more than 80 | 71 Food grade white mineral oil (item 52): By-law (1) This section may be cited as Customs By-law No. 2300076. Prescribed goods (2) For the purposes of item 52, food grade white mineral oils classified under tariff subheading 2710.19.91 are goods to which that item applies. Conditions (3) Item 52 applies to those goods covered by subsection (2) subject to the condition that those goods comply with both of the following regulations made by the Food and Drug Administration of the United States: (a) Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations; (b) Sec. 21 CFR 178.3620(a) of Title 21, Volume 1 of the United States Code of Federal Regulations. (a) Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations; (b) Sec. 21 CFR 178.3620(a) of Title 21, Volume 1 of the United States Code of Federal Regulations. | 72 Polyglycol brake fluids (item 53): By-law (1) This section may be cited as Customs By-law No. 2300077. Prescribed goods (2) For the purposes of item 53, polyglycol brake fluids classified under tariff heading 3819.00.00 are goods to which that item applies. Conditions (3) Item 53 applies to those goods covered by subsection (2) subject to the condition that those goods meet the requirements of Australian Standard AS 1960.1-2005. Part 16—Miscellaneous goods | 73 Handicrafts (item 54): By-law (1) This section may be cited as Customs By-law No. 2300078. Prescribed goods (2) For the purposes of item 54, subject to subsections (3) and (5), each of the following goods are goods to which that item applies: (a) the goods are handicrafts that are any of the following: (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (b) the goods are fabrics containing at least 90% by weight of natural fibres; (c) the goods are textile fabrics that are printed or dyed according to any one of the following methods: (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (d) the goods contain at least 90% by weight of natural fibres, made from fabric or yarn, that are hand crocheted, hand knitted, hand netted or hand woven; (e) the goods are made from fabrics specified in paragraph (c); (f) the goods are garments printed or dyed by one of the methods specified in paragraph (c), after being made; and (g) the goods are footwear produced or manufactured in a Developing Country, classified under tariff subheading 6403.59.00, having all of the following: (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (a) the goods are handicrafts that are any of the following: (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (b) the goods are fabrics containing at least 90% by weight of natural fibres; (c) the goods are textile fabrics that are printed or dyed according to any one of the following methods: (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (d) the goods contain at least 90% by weight of natural fibres, made from fabric or yarn, that are hand crocheted, hand knitted, hand netted or hand woven; (e) the goods are made from fabrics specified in paragraph (c); (f) the goods are garments printed or dyed by one of the methods specified in paragraph (c), after being made; and (g) the goods are footwear produced or manufactured in a Developing Country, classified under tariff subheading 6403.59.00, having all of the following: (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (3) For the purposes of paragraphs (2)(b) to (g), subject to subsection (4), item 54 applies to materials or components of a minor nature that are incorporated in the goods and are essential to the assembly or normal operation of the goods. (4) Paragraph (2)(g) does not apply to footwear which incorporates wedges or platforms. (5) Subsection (2) does not apply to: (a) curtains classified under tariff heading 6303; and (b) all towels, towelling and towelling products. (a) curtains classified under tariff heading 6303; and (b) all towels, towelling and towelling products. Conditions (6) Item 54 applies to those goods covered by paragraph (2)(a) subject to both of the following conditions: (a) the goods are wholly or in chief part by weight of materials traditionally used in the production of handicrafts; (b) the goods have an artistic or decorative character comparable with traditional handicrafts of the country in which the goods were made. (a) the goods are wholly or in chief part by weight of materials traditionally used in the production of handicrafts; (b) the goods have an artistic or decorative character comparable with traditional handicrafts of the country in which the goods were made. (7) Item 54 applies to those goods covered by paragraphs (2)(a), (2)(b) and (2)(g) subject to the condition that those goods were made by one or more of the following processes of production: (a) by hand; (b) by non-mechanical, non-powered tools held in the hand; (c) produced on hand-powered or foot-powered machines. (a) by hand; (b) by non-mechanical, non-powered tools held in the hand; (c) produced on hand-powered or foot-powered machines. (8) Item 54 applies to those goods covered by paragraphs (2)(d) to (f) subject to the condition that those goods are made by one or both of the following processes of production: (a) by hand; (b) by non-mechanical, non-powered tools held in the hand. (a) by hand; (b) by non-mechanical, non-powered tools held in the hand. Definitions (9) In this section: Developing Country has the same meaning as in the Customs Tariff Act 1995 . | 74 Goods for use in connection with the FIFA Women's World Cup Australia New Zealand 2023 (item 59): By-law (1) This section may be cited as Customs By-law No. 2320518. Prescribed goods (2) For the purposes of item 59, goods (other than excise-equivalent goods) for use in Australia in connection with the Fédération Internationale de Football Association (FIFA) Women's World Cup Australia New Zealand 2023 are goods to which that item applies. Note: Goods classified to a tariff subheading listed in clause 1 of Schedule 1 to the Customs Regulation 2015 are excise-equivalent goods. Note: Goods classified to a tariff subheading listed in clause 1 of Schedule 1 to the Customs Regulation 2015 are excise-equivalent goods. Conditions (3) Item 59 applies to those goods covered by subsection 2 subject to all of the following conditions: (a) the goods are imported by any one of the following: (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (b) for a person or body covered in subparagraph (a)(v)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported between 1 January 2023 and 31 December 2028; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. (a) the goods are imported by any one of the following: (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (b) for a person or body covered in subparagraph (a)(v)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported between 1 January 2023 and 31 December 2028; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. Interpretative provisions (4) In this section: FIFA subsidiary means any entity in which FIFA, directly and/or indirectly, owns at least 50.1% of its capital or voting interest as well as subsidiaries of any such entity in which FIFA and/or such entity owns at least 50.1% of the capital or voting interest, regardless of whether such entity is resident inside or outside of Australia. 75 Goods for use in connection with the FIFA Women's World Cup Australia New Zealand 2023 imported in 2022 (item 59) By-law (1) This section may be cited as Customs By-law No. 2442119. Prescribed goods (2) For the purposes of item 59, goods (other than excise-equivalent goods) for use in Australia in connection with the Fédération Internationale de Football Association (FIFA) Women's World Cup Australia New Zealand 2023 are goods to which that item applies. Note: Goods classified to a tariff subheading listed in clause 1 of Schedule 1 to the Customs Regulation 2015 are excise-equivalent goods. Note: Goods classified to a tariff subheading listed in clause 1 of Schedule 1 to the Customs Regulation 2015 are excise-equivalent goods. Conditions (3) Item 59 applies to those goods covered by subsection 2 subject to all of the following conditions: (a) the goods are imported by any one of the following: (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (b) for a person or body covered in subparagraph (a)(v)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported during a period starting on 1 January 2022 and ending at the end of the day on 31 December 2022; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. (a) the goods are imported by any one of the following: (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (b) for a person or body covered in subparagraph (a)(v)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported during a period starting on 1 January 2022 and ending at the end of the day on 31 December 2022; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. Interpretative provisions (4) In this section: FIFA subsidiary means any entity in which FIFA, directly and/or indirectly, owns at least 50.1% of its capital or voting interest as well as subsidiaries of any such entity in which FIFA and/or such entity owns at least 50.1% of the capital or voting interest, regardless of whether such entity is resident inside or outside of Australia. Customs By-law No. 1301117 | 1 The whole of the instrument: Repeal the instrument. Customs By-law No. 1325719 | 2 The whole of the instrument: Repeal the instrument. Customs By-law No. 1700334 | 3 The whole of the instrument: Repeal the instrument. Name Registration Commencement Application, saving and transitional provisions Customs By-Laws 2023 29 March 2023 ( F2023L00366 ) Pt 1 and anything else in this instrument not elsewhere covered by this table: 30 March 2023 (s 2(1) item 1) Pt 2-16: 1 April 2023 (s 2(1) item 2) Sch 1: End of 31 March 2023 (s 2(1) item 3) — Customs Amendment (Goods of Low Value) By-Law 2023 1 June 2023 ( F2023L00659 ) 2 June 2023 (s 2(1) item 1) — Customs Legislation Amendment (Status of Forces Agreement) By-Laws 2023 3 July 2023 ( F2023L00946 ) s 1 to 4 and anything else in this instrument not elsewhere covered by this table: 4 July 2023 (s 2(1) item 1) Sch 1 item 10 (s 2(1) item 2) — 10 July 2023 ( F2023L00996 ) Sch 1: 11 July 2023 (s 2(1) items 1, 2) Note: Sch 1 item 2 could not commence on 1 January 2023 as the Customs By-Laws 2023 had not been made on that date. The item commenced on the day after registration (see paragraph 12(1)(a) of the Legislation Act 2003). — Customs Amendment (Space Project and Repaired Goods) By-Laws 2023 1 December 2023 ( F2023L01609 ) s 1 to 4 and anything else in this instrument not elsewhere covered by this table: 2 December 2023 (s 2(1) item 1) Sch 1 item 1: 1 April 2023. — Customs Amendment (International Sporting Event—FIFA) By-Law 2024 14 October 2024 ( F2024L01302 ) The whole of the instrument: the day after this instrument is registered. — Provision affected How affected s 2 rep LA s 48D s 4 rep LA s 48C s 17 rep F2023L00946 s 18 rep F2023L00946 s 19 rep F2023L00946 s 20 rep F2023L00946 s 21 rep F2023L00946 s 22 rep F2023L00946 s 27A rep F2023L00996 Schedule 1 rep LA s 48C s 36 am F2023L00659 s 59A rep F2023L01609 s 74 rep F2023L00996 Schedule 1 rep LA s 48C s 75 rep F2024L01302", "Related_Explanatory_Statements": "LI 2023/38 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202338C5/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/42", "Title": "Customs By-law No. 2200082", "Enabling_Act": "Customs Act 1901; Customs Tariff Act 1995", "Document_Type": "Customs By-Law No. 2200082", "Topic_Category": "Current > Customs > By-laws > 2022", "Date_of_Issue": "28 June 2022", "Signatory": "Franco Alvarez Delegate of the Comptroller-General of Customs", "Registration_Number": "F2022L00859", "Registration_Date": "29 June 2022", "Body": "1. This by-law may be cited as Customs By-law No. 2200082.: 2. For the purposes of item 57 of Schedule 4 to the Customs Tariff Act 1995 (the Customs Tariff), the following medical or hygiene products are prescribed: (a) any of the following equipment that, when worn, is capable of limiting the transmission of pathogens or viruses to humans: (i) face masks; (ii) gloves; (iii) clothes or gowns; (iv) goggles, glasses, eye visors or face shields; (b) disinfectant preparations classified to heading 3808 in Schedule 3 to the Customs Tariff, excluding hand sanitisers; (c) soaps; (d) test kits, reagents and viral transport media. (a) any of the following equipment that, when worn, is capable of limiting the transmission of pathogens or viruses to humans: (i) face masks; (ii) gloves; (iii) clothes or gowns; (iv) goggles, glasses, eye visors or face shields; (b) disinfectant preparations classified to heading 3808 in Schedule 3 to the Customs Tariff, excluding hand sanitisers; (c) soaps; (d) test kits, reagents and viral transport media. (i) face masks; (ii) gloves; (iii) clothes or gowns; (iv) goggles, glasses, eye visors or face shields; 3. Paragraph 2 only applies to goods that are capable of use in combatting pathogens or viruses that are transmitted through droplets or airborne spread. 4. In this by-law, the Customs Tariff Act 1995 means the Customs Tariff Act 1995, as amended or proposed to be altered.", "Related_Explanatory_Statements": "LI 2022/42 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202242/00001", "Unmatched_Content": "1. revoke the by-law cited as Customs By-law No. 2019608; | 2. revoke the by-law cited as Customs By-law No. 2041552; | 3. revoke the by-law cited as Customs By-law No. 2020321; | 4. revoke the by-law cited as Customs By-law No. 2100131; and | 5. make the by-law set out in the Schedule to this instrument. | This by-law commences on 1 July 2022."}
{"Instrument_Reference": "LI 2022/43", "Title": "Customs By-law No. 2200083", "Enabling_Act": "Customs Act 1901; Customs Tariff Act 1995", "Document_Type": "Customs By-Law No. 2200083", "Topic_Category": "Current > Customs > By-laws > 2022", "Date_of_Issue": "28 June 2022", "Signatory": "Franco Alvarez Delegate of the Comptroller-General of Customs", "Registration_Number": "F2022L00860", "Registration_Date": "29 June 2022", "Body": "1. This by-law may be cited as Customs By-law No. 2200083.: 2. For the purposes of item 57 of Schedule 4 to the Customs Tariff Act 1995 (the Customs Tariff), goods of the following kind are prescribed: (a) the goods are active ingredients to be used in the manufacture of medicaments, vaccines and other goods (the manufactured goods ); (b) the manufactured goods, if imported, would be classified under Chapter 30 of Schedule 3 to the Customs Tariff; and (c) the manufactured goods are to be used in the treatment, prevention or to limit the severity of the disease known as COVID-19. (a) the goods are active ingredients to be used in the manufacture of medicaments, vaccines and other goods (the manufactured goods ); (b) the manufactured goods, if imported, would be classified under Chapter 30 of Schedule 3 to the Customs Tariff; and (c) the manufactured goods are to be used in the treatment, prevention or to limit the severity of the disease known as COVID-19. 3. For the purposes of paragraph 2, active ingredients means only those ingredients that give the manufactured goods their therapeutic or prophylactic effect. 4. For the avoidance of doubt, paragraph 2 does not apply if the active ingredients have already been manufactured into the final product of a medicament, vaccine or other good that, if imported, would be classified under Chapter 30. 5. In this by-law, the Customs Tariff Act 1995 means the Customs Tariff Act 1995, as amended or proposed to be altered.", "Related_Explanatory_Statements": "LI 2022/43 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202243/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/44", "Title": "Customs By-law No. 2200084", "Enabling_Act": "Customs Act 1901; Customs Tariff Act 1995", "Document_Type": "Customs By-Law No. 2200084", "Topic_Category": "Current > Customs > By-laws > 2022", "Date_of_Issue": "28 June 2022", "Signatory": "Franco Alvarez Delegate of the Comptroller-General of Customs", "Registration_Number": "F2022L00861", "Registration_Date": "29 June 2022", "Body": "1. This by-law may be cited as Customs By-law No. 2200084.: 2. For the purposes of item 57 of Schedule 4 to the Customs Tariff Act 1995 (the Customs Tariff), goods of the following kind are prescribed: (a) the goods are primary receptacles to be used for containing medicaments, vaccines or other goods (the contained goods ); (b) the contained goods, if imported, would be classified under Chapter 30 of Schedule 3 to the Customs Tariff; and (c) the contained goods are to be used in the treatment, prevention, or to limit the severity of the disease known as COVID-19. (a) the goods are primary receptacles to be used for containing medicaments, vaccines or other goods (the contained goods ); (b) the contained goods, if imported, would be classified under Chapter 30 of Schedule 3 to the Customs Tariff; and (c) the contained goods are to be used in the treatment, prevention, or to limit the severity of the disease known as COVID-19. 3. For the purposes of paragraph 2, a primary receptacle means a complete container, whether assembled or not, that directly holds, or would hold, the contained goods. However, a primary receptacle does not include an ingestible capsule for enclosing medicaments. 4. In this by-law, the Customs Tariff Act 1995 means the Customs Tariff Act 1995, as amended or proposed to be altered.", "Related_Explanatory_Statements": "LI 2022/44 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202244/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2021/2", "Title": "Customs By-law No. 2100084", "Enabling_Act": "Customs Act 1901; Customs Tariff Act 1995", "Document_Type": "Customs By-Law No. 2100084", "Topic_Category": "Current > Customs > By-laws > 2021", "Date_of_Issue": "26 March 2021", "Signatory": "Alison Neil Delegate of the Comptroller-General of Customs", "Registration_Number": "F2020L00370", "Registration_Date": "30 March 2021", "Body": "1. This by-law may be cited as Customs By-law No. 2100084.: 2. For the purposes of item 39A of Schedule 4 to the Customs Tariff Act 1995, motor vehicles and components for motor vehicles for use in testing, quality control, manufacturing, evaluation or engineering development of: (a) motor vehicles designed or engineered, or in the process of being designed or engineered, in Australia by a person who was registered as an automotive service provider under the Automotive Transformation Scheme (within the meaning of the Automotive Transformation Scheme Act 2009) on 30 March 2021; or (b) components for inclusion in such motor vehicles; are prescribed, under security. (a) motor vehicles designed or engineered, or in the process of being designed or engineered, in Australia by a person who was registered as an automotive service provider under the Automotive Transformation Scheme (within the meaning of the Automotive Transformation Scheme Act 2009) on 30 March 2021; or (b) components for inclusion in such motor vehicles; 3 The application of item 39A to the goods in paragraph 2 is subject to the condition that, within a period of twelve months from the date of entry for home consumption, or within such further period as a Collector may in writing allow, the goods are: (a) exported; (b) destroyed; or (c) disposed of in a manner approved in writing by a Collector. (a) exported; (b) destroyed; or (c) disposed of in a manner approved in writing by a Collector. 4. In this by-law, the Customs Tariff Act 1995 means the Customs Tariff Act 1995, as amended or proposed to be altered.", "Related_Explanatory_Statements": "LI 2021/2 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20212/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2021/3", "Title": "Customs By-law No. 2100072", "Enabling_Act": "Customs Act 1901; Customs Tariff Act 1995", "Document_Type": "Customs By-Law No. 2100072", "Topic_Category": "Current > Customs > By-laws > 2021", "Date_of_Issue": "6 May 2021", "Signatory": "Alison Neil Delegate of the Comptroller-General of Customs", "Registration_Number": "F2020L00551", "Registration_Date": "7 May 2021", "Body": "2. This by-law commences on 14 May 2021.: 3. For the purpose of Item 21 of Schedule 4 to the Customs Tariff Act 1995, superyachts imported into Australia for repair or alteration, and that are to be re-exported, are prescribed, under security. 4. For the purpose paragraph 3, 'superyacht' means any high value luxury sailing or motorised ship which is 24 metres or longer in length, not carrying cargo and used for sport or pleasure. 5. The application of item 21 to the goods in paragraph 3 is subject to the condition that a superyacht must be re-exported within 12 months of the date of entry for home consumption of the superyacht. 6. In this by-law, the \"Customs Tariff Act 1995\" means the Customs Tariff Act 1995, as amended or proposed to be altered.", "Related_Explanatory_Statements": "LI 2021/3 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20213/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2021/4", "Title": "Customs By-law No. 2100073", "Enabling_Act": "Customs Act 1901; Customs Tariff Act 1995", "Document_Type": "Customs By-Law No. 2100073", "Topic_Category": "Current > Customs > By-laws > 2021", "Date_of_Issue": "6 May 2021", "Signatory": "Alison Neil Delegate of the Comptroller-General of Customs", "Registration_Number": "F2020L00552", "Registration_Date": "7 May 2021", "Body": "1. This by-law may be cited as Customs By-law No. 2100073.: 2. For the purposes of item 21 of Schedule 4 to the Customs Tariff Act 1995 , goods, other than superyachts of a kind prescribed in Customs By-law No. 2100072, that are imported to Australia for repair or alteration, and are to be re-exported, are prescribed, under security. 3. For the purposes of this by-law, the \"Customs Tariff Act 1995\" means the Customs Tariff Act 1995 , as amended or proposed to be altered.", "Related_Explanatory_Statements": "LI 2021/4 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20214/00001", "Unmatched_Content": "1. revoke Customs By-Law No. 1304168; and | 2. make the by-law set out in the Schedule to this instrument."}
{"Instrument_Reference": "LI 2021/5", "Title": "Customs By-law No. 2100221", "Enabling_Act": "Customs Act 1901; Customs Tariff Act 1995", "Document_Type": "Customs By-Law No. 2100221", "Topic_Category": "Current > Customs > By-laws > 2021", "Date_of_Issue": "10 December 2021", "Signatory": "Alison Neil Delegate of the Comptroller-General of Customs", "Registration_Number": "F2020L01781", "Registration_Date": "14 December 2021", "Body": "1. This by-law may be cited as Customs By-law No. 2100221.: 2. For the purposes of item 38 of Schedule 4 to the Customs Tariff Act 1995 the following goods, subject to paragraphs 3 to 6, are prescribed. (a) vehicle components for use as original equipment in the manufacture or assembly of the cab/chassis or drivable chassis of a particular motor vehicle, having a g.v.w. exceeding 3.5 tonnes, which, if imported, would be classified under a heading or subheading of Schedule 3 to that Act specified in Table 1 below: TABLE 1 8701.21.00 8703.23.20 8703.60.20(*) 8704.31.10 8701.22.00 8703.24.20 8703.70.20 8704.32.00 8701.23.00 8703.31.20 8703.80.20 8704.41.10 8701.24.00 8703.32.20 8703.90.20 8704.42.00 8701.29.00 8703.33.20 8704.21.10 8704.43.00 8702 8703.40.20(*) 8704.22.00 8704.51.10 8703.22.20 8703.50.20 8704.23.00 8704.52.00 (*) except for vehicles of a cylinder capacity not exceeding 1 000 cm3. (a) vehicle components for use as original equipment in the manufacture or assembly of the cab/chassis or drivable chassis of a particular motor vehicle, having a g.v.w. exceeding 3.5 tonnes, which, if imported, would be classified under a heading or subheading of Schedule 3 to that Act specified in Table 1 below: UNDER SECURITY; AND (b) vehicle components for use as original equipment in the assembly of a particular motor vehicle, having a g.v.w. exceeding 3.5 tonnes but less than 4 tonnes, which, if imported, would be classified under a heading or subheading of Schedule 3 to that Act specified in Table 2 below: TABLE 2 8702 8703.32.20 8703.70.20 8704.41.10 8703.22.20 8703.33.20 8703.80.20 8704.51.10 8703.23.20 8703.40.20(*) 8703.90.20 8703.24.20 8703.50.20 8704.21.10 8703.31.20 8703.60.20(*) 8704.31.10 (*) except for vehicles of a cylinder capacity not exceeding 1 000 cm3. (b) vehicle components for use as original equipment in the assembly of a particular motor vehicle, having a g.v.w. exceeding 3.5 tonnes but less than 4 tonnes, which, if imported, would be classified under a heading or subheading of Schedule 3 to that Act specified in Table 2 below: UNDER SECURITY. 3. For the purposes of this by-law, \"use\" includes used up, (e.g. damaged or destroyed) provided that the Collector is satisfied that the particular goods would not be suitable for use as motor vehicle components. 4. This by-law does not apply to the following: (a) sub-assemblies incorporating a combination of more than one of the following: (i) cabs; (ii) chassis frames; (iii) clutches; (iv) engines; (v) gearboxes; (vi) propeller shaft assemblies; (vii) radiators; or (viii) suspension systems; or (b) goods, as follows: (i) cabs other than bare cabs; or (ii) chassis frames fitted with any attachment or component other than mounting brackets or towing hooks; or (c) goods, as follows: (i) accumulators (batteries) or parts therefor; (ii) air-brake equipment or parts therefor; (iii) brake drums (other than transmission brake drums) or parts therefor; (iv) cab seats or parts therefor; (v) hubs (other than geared hubs) or parts therefor; (vi) propeller shaft assemblies or parts therefor; (vii) radiators or parts therefor; (viii) radiator hoses; (ix) radiator flexible mountings; (x) radios or magnetic sound reproducers whether combined or not, or parts therefor; (xi) steering gearboxes or parts therefor; (xii) suspension components or parts therefor; (xiii) tapered roller bearings; (xiv) tubes (inner); (xv) tyres; (xvi) valves for tubeless tyres; or (xvii) wheels or parts therefor. (a) sub-assemblies incorporating a combination of more than one of the following: (i) cabs; (ii) chassis frames; (iii) clutches; (iv) engines; (v) gearboxes; (vi) propeller shaft assemblies; (vii) radiators; or (viii) suspension systems; or (b) goods, as follows: (i) cabs other than bare cabs; or (ii) chassis frames fitted with any attachment or component other than mounting brackets or towing hooks; or (c) goods, as follows: (i) accumulators (batteries) or parts therefor; (ii) air-brake equipment or parts therefor; (iii) brake drums (other than transmission brake drums) or parts therefor; (iv) cab seats or parts therefor; (v) hubs (other than geared hubs) or parts therefor; (vi) propeller shaft assemblies or parts therefor; (vii) radiators or parts therefor; (viii) radiator hoses; (ix) radiator flexible mountings; (x) radios or magnetic sound reproducers whether combined or not, or parts therefor; (xi) steering gearboxes or parts therefor; (xii) suspension components or parts therefor; (xiii) tapered roller bearings; (xiv) tubes (inner); (xv) tyres; (xvi) valves for tubeless tyres; or (xvii) wheels or parts therefor. (i) cabs; (ii) chassis frames; (iii) clutches; (iv) engines; (v) gearboxes; (vi) propeller shaft assemblies; (vii) radiators; or (viii) suspension systems; or (i) cabs other than bare cabs; or (ii) chassis frames fitted with any attachment or component other than mounting brackets or towing hooks; or (i) accumulators (batteries) or parts therefor; (ii) air-brake equipment or parts therefor; (iii) brake drums (other than transmission brake drums) or parts therefor; (iv) cab seats or parts therefor; (v) hubs (other than geared hubs) or parts therefor; (vi) propeller shaft assemblies or parts therefor; (vii) radiators or parts therefor; (viii) radiator hoses; (ix) radiator flexible mountings; (x) radios or magnetic sound reproducers whether combined or not, or parts therefor; (xi) steering gearboxes or parts therefor; (xii) suspension components or parts therefor; (xiii) tapered roller bearings; (xiv) tubes (inner); (xv) tyres; (xvi) valves for tubeless tyres; or (xvii) wheels or parts therefor. 5. For the purposes of this by-law: (a) \"air-brake equipment\" means equipment clearly identified as being directly concerned with the braking function and includes foot brake valves, air valves, air tanks, brake chambers, airlines and fittings but does not include engine integrated air compressors, warning devices, axle incorporated components being brake drums, shoes or linings, slack adjusters, cam shafts or brake foundations, or airline and fittings clearly identified as components for use with peripheral air operated activities such as door closure; (b) \"bare cabs\" means cabs not painted further than prime coated and not fitted or trimmed with any componentry (e.g. seats, instruments, window glass, rubber trim, etc.) other than mounting brackets; (c) \"brake drums\" includes brake drums machined or unmachined; (d) \"cab seats\" includes all seats in crew cab or dual cab vehicles and the driver's seat in buses; (e) \"clutches\" means transmission clutches (i.e. main driveline equipment); (f) \"engine\" does not include goods incorporating any transmission equipment (i.e. main driveline equipment); (g) \"gearboxes\" means transmission gearboxes (i.e. main driveline equipment); (h) \"propeller shaft assemblies\" means main driveline equipment; (i) \"radiators\" means a sub-assembly comprising water tanks with inlet and outlet manifolds, radiator core and integral frame; (j) \"suspension components\" means components identified as being concerned with the suspension function being spring hangers, spring saddles, equaliser beams, walking beams, shock absorbers or mounting brackets other than chassis mounting brackets; (k) \"g.v.w.\" (gross vehicle weight) is the road weight specified by the manufacturer as being the maximum design weight capacity of the vehicle. This weight is the combined weight of the vehicle, the maximum specified load, the driver and a tank full of fuel. (a) \"air-brake equipment\" means equipment clearly identified as being directly concerned with the braking function and includes foot brake valves, air valves, air tanks, brake chambers, airlines and fittings but does not include engine integrated air compressors, warning devices, axle incorporated components being brake drums, shoes or linings, slack adjusters, cam shafts or brake foundations, or airline and fittings clearly identified as components for use with peripheral air operated activities such as door closure; (b) \"bare cabs\" means cabs not painted further than prime coated and not fitted or trimmed with any componentry (e.g. seats, instruments, window glass, rubber trim, etc.) other than mounting brackets; (c) \"brake drums\" includes brake drums machined or unmachined; (d) \"cab seats\" includes all seats in crew cab or dual cab vehicles and the driver's seat in buses; (e) \"clutches\" means transmission clutches (i.e. main driveline equipment); (f) \"engine\" does not include goods incorporating any transmission equipment (i.e. main driveline equipment); (g) \"gearboxes\" means transmission gearboxes (i.e. main driveline equipment); (h) \"propeller shaft assemblies\" means main driveline equipment; (i) \"radiators\" means a sub-assembly comprising water tanks with inlet and outlet manifolds, radiator core and integral frame; (j) \"suspension components\" means components identified as being concerned with the suspension function being spring hangers, spring saddles, equaliser beams, walking beams, shock absorbers or mounting brackets other than chassis mounting brackets; (k) \"g.v.w.\" (gross vehicle weight) is the road weight specified by the manufacturer as being the maximum design weight capacity of the vehicle. This weight is the combined weight of the vehicle, the maximum specified load, the driver and a tank full of fuel. 6. For the purposes of this by-law, the \"Customs Tariff Act 1995\" means the Customs Tariff Act 1995, as amended or proposed to be altered by a Customs Tariff alteration proposed in the Parliament.", "Related_Explanatory_Statements": "LI 2021/5 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20215/00001", "Unmatched_Content": "1. revoke the by-law cited as Customs By-law No. 1300584; | 2. revoke the by-law cited as Customs By-law No. 1700051; and | 3. make the by-law set out in the Schedule to this instrument. | In the by-law set out in the Schedule, \"security\" means security required from the importer to the satisfaction of the Collector under section 42 of the Customs Act 1901 ."}
{"Instrument_Reference": "LI 2020/1", "Title": "Customs By-law No. 2000668", "Enabling_Act": "Customs Act 1901; Customs Tariff Act 1995", "Document_Type": "Customs By-Law No. 2000668", "Topic_Category": "Current > Customs > By-laws > 2020", "Date_of_Issue": "3 March 2020", "Signatory": "Alison Neil Delegate of the Comptroller-General of Customs", "Registration_Number": "F2020L00226", "Registration_Date": "6 September 2020", "Body": "1. This by-law may be cited as Customs By-law No. 2000668.: 2. For the purposes of paragraph (a) of item 1 of Schedule 4 to the Customs Tariff Act 1995 (the Customs Tariff Act), scientific instruments or apparatus consigned to the following institutes and organisations are prescribed: • ANZAC Research Institute • Association of Universities for Research in Astronomy Inc (AURA) • Austin Medical Research Foundation • The Australian Antarctic Division of the Department of Environment and Energy • Australian Institute of Marine Science • The Australian Nuclear Science Technology Organisation • The Australian Radiation Protection and Nuclear Safety Agency • Baker Heart and Diabetes Institute • Burnet Institute • The Centre for Australian Weather and Climate Research • The Centenary Institute • Children's Cancer Institute • Children's Medical Research Institute • The Commonwealth Scientific and Industrial Research Organisation • The Defence Science and Technology Organisation • Ear Science Institute Australia • The Florey Institute of Neuroscience and Mental Health • The Garvan Institute of Medical Research • Geoscience Australia • The Heart Research Institute • The Hudson Institute of Medical Research • Ludwig Institute for Cancer Research • The Menzies School of Health Research • Murdoch Children's Research Institute • The National Measurement Institute • Neuroscience Research Australia • Olivia Newton John Cancer Research Institute • Peter MacCallum Cancer Centre • Queensland Institute of Medical Research • Sir Albert Sakzewski Virus Research Centre • South Australian Health and Medical Research Institute • St Vincent's Institute of Medical Research, Melbourne • Telethon Kids Institute • Translational Research Institute • The Victor Chang Cardiac Research Institute • Walter and Eliza Hall Institute of Medical Research • The Woolcock Institute. • ANZAC Research Institute • Association of Universities for Research in Astronomy Inc (AURA) • Austin Medical Research Foundation • The Australian Antarctic Division of the Department of Environment and Energy • Australian Institute of Marine Science • The Australian Nuclear Science Technology Organisation • The Australian Radiation Protection and Nuclear Safety Agency • Baker Heart and Diabetes Institute • Burnet Institute • The Centre for Australian Weather and Climate Research • The Centenary Institute • Children's Cancer Institute • Children's Medical Research Institute • The Commonwealth Scientific and Industrial Research Organisation • The Defence Science and Technology Organisation • Ear Science Institute Australia • The Florey Institute of Neuroscience and Mental Health • The Garvan Institute of Medical Research • Geoscience Australia • The Heart Research Institute • The Hudson Institute of Medical Research • Ludwig Institute for Cancer Research • The Menzies School of Health Research • Murdoch Children's Research Institute • The National Measurement Institute • Neuroscience Research Australia • Olivia Newton John Cancer Research Institute • Peter MacCallum Cancer Centre • Queensland Institute of Medical Research • Sir Albert Sakzewski Virus Research Centre • South Australian Health and Medical Research Institute • St Vincent's Institute of Medical Research, Melbourne • Telethon Kids Institute • Translational Research Institute • The Victor Chang Cardiac Research Institute • Walter and Eliza Hall Institute of Medical Research • The Woolcock Institute. 3. For the purposes of paragraph (a) of item 1 of Schedule 4 to the Customs Tariff Act, scientific instruments or apparatus consigned to the following are prescribed: (a) higher education providers within the meaning of the Higher Education Support Act 2003; (b) all registered training organisations as listed on the National Register under the National Vocational Education and Training Regulator Act 2011; (c) schools directly or indirectly funded under the Australian Education Act 2013; (d) similar scientific, medical research or education institutions or organisations approved by the Minister for Industry, Science and Technology and, where applicable, the Minister for Health (for medical research related institutions or organisations) or the Minister for Education (for education institutions or organisations). (a) higher education providers within the meaning of the Higher Education Support Act 2003; (b) all registered training organisations as listed on the National Register under the National Vocational Education and Training Regulator Act 2011; (c) schools directly or indirectly funded under the Australian Education Act 2013; (d) similar scientific, medical research or education institutions or organisations approved by the Minister for Industry, Science and Technology and, where applicable, the Minister for Health (for medical research related institutions or organisations) or the Minister for Education (for education institutions or organisations). 4. For the purposes of paragraph (a) of item 1 of Schedule 4 to the Customs Tariff Act, spare parts, components or accessories specially designed for use with the scientific instruments or apparatus prescribed in paragraphs 2 and 3 above are prescribed. 5. For the purposes of paragraph (a) of item 1 of Schedule 4 to the Customs Tariff Act, tools specially designed for the maintenance, checking, gauging or repair of scientific instruments or apparatus prescribed in paragraphs 2 and 3 above are prescribed. 6. In this by-law, the \"Customs Tariff Act 1995\" means the Customs Tariff Act 1995, as amended or proposed to be altered.", "Related_Explanatory_Statements": "LI 2020/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20201/00001", "Unmatched_Content": "(a) revoke the by-law cited as Customs By-Law No. 1919366; and | (b) make the by-law set out in the Schedule to this instrument."}
{"Instrument_Reference": "LI 2019/2", "Title": "Customs By-law No. 1900564", "Enabling_Act": "Customs Act 1901; Customs Tariff Act 1995", "Document_Type": "Customs By-Law No. 1900564", "Topic_Category": "Current > Customs > By-laws > 2019", "Date_of_Issue": "29 August 2019", "Signatory": "Alison Neil Delegate of the Chief Executive Officer", "Registration_Number": "F2019L01152", "Registration_Date": "6 September 2019", "Body": "1. This by-law may be cited as Customs By-law No. 1900564.: 2. For the purposes of item 14 of Schedule 4 to the Customs Tariff Act 1995, subject to paragraph 3, goods for use in an activity that is one of the Petroleum Activities within the meaning of the Timor Sea Maritime Boundaries Treaty and takes place in an area mentioned in item 14 are prescribed. 3. Paragraph 2 does not include goods that are for personal or domestic use, including food, beverages (including alcoholic beverages), tobacco, toiletries and clothing (other than protective safety clothing for use in a Petroleum Activity).", "Related_Explanatory_Statements": "LI 2019/2 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20192/00001", "Unmatched_Content": "(a) revoke the by-law cited as Customs By-Law No. 1300532; and | (b) make the by-law set out in the Schedule to this instrument."}
{"Instrument_Reference": "LI 2018/3", "Title": "Customs By-law No. 1700571", "Enabling_Act": "Customs Act 1901; Customs Tariff Act 1995", "Document_Type": "Customs By-Law No. 1700571", "Topic_Category": "Current > Customs > By-laws > 2018", "Date_of_Issue": "29 January 2018", "Signatory": "David Coyles Delegate of the Comptroller-General of Customs", "Registration_Number": "F2018L00072", "Registration_Date": "31 January 2018", "Body": "2. This by-law takes effect on and from 1 February 2018.: 3. For the purposes of item 15 of Schedule 4 to the Customs Tariff Act 1995, goods that are specified in Column 1 of the Table below (the Table) are prescribed. 4. The application of item 15 to the goods specified in Column 1 of the Table are subject to: (a) paragraph 5; and (b) the exclusions and conditions, if any, set out in Column 2 opposite those goods or in paragraph 9. (a) paragraph 5; and (b) the exclusions and conditions, if any, set out in Column 2 opposite those goods or in paragraph 9. 5. The goods must: (a) be imported as the accompanied baggage of an arriving person or purchased by an arriving person at an inwards duty free shop; and (b) not be commercial goods; and (c) not be motor vehicles or motor vehicle parts. (a) be imported as the accompanied baggage of an arriving person or purchased by an arriving person at an inwards duty free shop; and (b) not be commercial goods; and (c) not be motor vehicles or motor vehicle parts. 6. For item 5 of the Table, if: (a) the total quantity of alcoholic beverages imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 2,250 ml; and (b) the person has not concealed any of the alcoholic beverages from Customs and the person does not wish to take the total quantity of alcoholic beverages into home consumption; the following applies: (c) item 15 applies only to the alcoholic beverages that are imported (if any) and purchased (if any) in one or more containers where the total contents of those containers are equal to or less than 2,250 ml; and (d) no alcoholic beverages may be removed from or added to any of the containers after the beverages are imported (if any) and purchased (if any), and before they are delivered into home consumption. (a) the total quantity of alcoholic beverages imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 2,250 ml; and (b) the person has not concealed any of the alcoholic beverages from Customs and the person does not wish to take the total quantity of alcoholic beverages into home consumption; the following applies: (c) item 15 applies only to the alcoholic beverages that are imported (if any) and purchased (if any) in one or more containers where the total contents of those containers are equal to or less than 2,250 ml; and (d) no alcoholic beverages may be removed from or added to any of the containers after the beverages are imported (if any) and purchased (if any), and before they are delivered into home consumption. | 7. For the purposes of item 7 of the Table one cigarette is taken to weigh 1 gram.: 8. For the purposes of item 8 of the Table, the amount, in respect of a family that arrived in Australia on a flight or voyage, is the amount calculated in accordance with the formula: ($900 × A) + ($450 × C) where: A is the number of adults in the family who were on the flight or voyage; and C is the number of children in the family who were on the flight or voyage. ($900 × A) + ($450 × C) 9. In this by-law: accompanied baggage means goods which: (a) are carried or worn by an arriving person and are available for presentation to Customs at the time of his or her processing through Customs; or (b) are consigned to travel on the same ship or aircraft as the arriving person as baggage under a passenger's ticket baggage allowance or as excess baggage, but which are loaded onto another ship or aircraft due to circumstances beyond the control of the arriving person; or (c) are consigned to arrive on one of a group of Australian Defence Force operated ships or aircraft carrying out the joint task of transporting passengers and their baggage, but does not include goods forwarded by post or consigned as freight by the arriving person whether or not they arrive on the same ship or aircraft; adult means a person 18 years or over; arriving person means a passenger or crew member who was on board a ship or aircraft which arrived in Australia from a place outside Australia; child means a child (within the meaning of section 4 of the Customs Act 1901) who is under 18; commercial goods means goods that: (a) are intended to be used by the arriving person for a commercial purpose, including sale, lease, hire or exchange; or (b) are goods that have been imported in such a quantity that, having regard to their nature or durability, that quantity represents a commercial quantity; concealed includes if a person was required to give information about goods to Customs in accordance with section 71, 71K or 71L of the Customs Act 1901 and the person failed to do so; family, means: (a) 2 people who are married, and any of their children; or (b) a person and his or her de facto partner (within the meaning of the Acts Interpretation Act 1901), and any of their children; inwards duty free shop has the meaning given by section 96B of the Customs Act 1901; GST has the meaning given by section 195-1 of the GST Act; GST Act means the A New Tax System (Goods and Services Tax) Act 1999; personal good means a good that is: (a) the property of an arriving person; and (b) suitable, and is intended, for use by the arriving person; tobacco product means a cigarette, cigar or other product containing tobacco; used, in relation to the expression \"owned and used\", means being available for use for their intended purpose by the arriving person on a continuing basis in each country in which that person was residing on a long term basis. THE TABLE Column 1 Goods Column 2 Conditions and Exclusions Category: Personal clothing, footwear and articles for personal hygiene/grooming Item 1: Personal goods, as follows: (a) personal clothing of all kinds including footwear; (b) articles for personal hygiene or grooming. Exclusion 1.1: Excluding fur apparel and perfume concentrates. Category: Goods previously exported from Australia by the arriving person Item 2: Personal goods, imported by an arriving person ordinarily domiciled in Australia that were exported from Australia when the person departed from Australia. Exclusion 2.1: Excluding goods purchased duty free in Australia at an outwards duty free shop (within the meaning of section 96A of the Customs Act 1901). Exclusion 2.2: Excluding goods that were an acquisition, the supply of which was a GST-free supply because of item 7 in the Table in subsection 38-185(1) of the GST Act. Exclusion 2.3: Excluding goods in respect of which the arriving person is entitled to, and has claimed, a payment under Division 168 of the GST Act related to the export of the goods. Category: Goods to be exported from Australia later by the arriving person Item 3: Personal goods, imported by an arriving person ordinarily domiciled outside Australia that the arriving person intends to export from Australia when the arriving person departs from Australia. Category: Goods owned and used overseas for more than 12 months Item 4: Personal goods, including fur apparel, personal effects, furniture and household goods not covered by items 1 to 3. Condition 4.1: Provided the goods have been owned and used overseas by the arriving person for a period of 12 months preceding the arriving person's departure for Australia. Exclusion 4.2: Excluding alcoholic beverages and tobacco products. Category: Alcoholic beverages Item 5: Alcoholic beverages not exceeding 2,250 ml. Condition 5.1: The goods must be imported by an adult or purchased at an inwards duty free shop by an adult. Note: See paragraph 6 for additional conditions Exclusion 5.2: Excluding all alcoholic beverages where the total quantity of alcoholic beverages imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 2,250 ml and the person has concealed any of the alcoholic beverages from Customs. Exclusion 5.3: Excluding all alcoholic beverages where the total quantity of alcoholic beverages imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 2,250 ml and the person has not concealed any of the alcoholic beverages and the person wishes to take the total quantity of alcoholic beverages into home consumption. Category: Tobacco products Item 6: 25 or less cigarettes. Condition 6.1: The goods must be in an opened packet in the possession of the adult who imported them. Item 7: Tobacco products not exceeding 25 grams (excluding cigarettes covered by item (6)). Condition 7.1: The goods must be imported by an adult or purchased at an inwards duty free shop by an adult. Exclusion 7.2: Excluding all tobacco products where the total quantity of tobacco products imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 25 grams (excluding cigarettes covered by item (6)) and the person has concealed any of the tobacco products from Customs. Exclusion 7.3: Excluding all tobacco products where the total quantity of tobacco products imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 25 grams (excluding cigarettes covered by item (6)) and the person has not concealed any of the tobacco from Customs and the person wishes to take the total quantity of tobacco products into home consumption. Category: Family – general goods not covered by any other category Item 8: Goods: (a) not covered by an item of the Table above; and (b) where the total value of all such goods imported by the members of a family (if any) and purchased by the members of the family at an inwards duty free shop (if any) does not exceed the amount calculated in accordance with paragraph 8 above. Condition 8.1: The goods must be imported by a member of a family or purchased at an inwards duty free shop by a member of a family. Condition 8.2: The members of the family must be passengers who arrived in Australia on the same flight or voyage. Exclusion 8.3: Excluding alcoholic beverages and tobacco products. Exclusion 8.4: Excluding all goods where the total value of all such goods imported by the members of the family (if any) and purchased by the members of the family at an inwards duty free shop (if any) exceeds the amount calculated in accordance with paragraph 8 of this By-Law. Category: Adult (not travelling in family group) – general goods not covered by any other category Item 9: Goods: (a) not covered by an item of the Table above; and (b) where the total value of such goods does not exceed $900. Condition 9.1: The goods must be imported, or purchased at an inwards duty free shop, by an adult passenger who is not travelling on the flight or voyage with his or her family. Exclusion 9.2: Excluding alcoholic beverages and tobacco products. Exclusion 9.3: Excluding all goods where the total value of all such goods imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds $900. Category: Children (not travelling in a family group) and crew members – general goods not covered by any other category Item 10: Goods: (a) not covered by an item of the Table above; and (b) where the total value of such goods does not exceed $450. Condition 10.1: The goods must be imported, or purchased at an inwards duty free shop, by a crew member or a passenger who is a child who is not travelling on the flight or voyage with his or her family. Exclusion 10.2: Excluding alcoholic beverages and tobacco products. Exclusion 10.3: Excluding all goods where the total value of all such goods imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds $450. (a) are carried or worn by an arriving person and are available for presentation to Customs at the time of his or her processing through Customs; or (b) are consigned to travel on the same ship or aircraft as the arriving person as baggage under a passenger's ticket baggage allowance or as excess baggage, but which are loaded onto another ship or aircraft due to circumstances beyond the control of the arriving person; or (c) are consigned to arrive on one of a group of Australian Defence Force operated ships or aircraft carrying out the joint task of transporting passengers and their baggage, (a) are intended to be used by the arriving person for a commercial purpose, including sale, lease, hire or exchange; or (b) are goods that have been imported in such a quantity that, having regard to their nature or durability, that quantity represents a commercial quantity; (a) 2 people who are married, and any of their children; or (b) a person and his or her de facto partner (within the meaning of the Acts Interpretation Act 1901), and any of their children; (a) the property of an arriving person; and (b) suitable, and is intended, for use by the arriving person; Personal goods, as follows: (a) personal clothing of all kinds including footwear; (b) articles for personal hygiene or grooming. (a) personal clothing of all kinds including footwear; (b) articles for personal hygiene or grooming. Excluding fur apparel and perfume concentrates. Personal goods, imported by an arriving person ordinarily domiciled in Australia that were exported from Australia when the person departed from Australia. Excluding goods purchased duty free in Australia at an outwards duty free shop (within the meaning of section 96A of the Customs Act 1901). Exclusion 2.2: Excluding goods that were an acquisition, the supply of which was a GST-free supply because of item 7 in the Table in subsection 38-185(1) of the GST Act. Exclusion 2.3: Excluding goods in respect of which the arriving person is entitled to, and has claimed, a payment under Division 168 of the GST Act related to the export of the goods. Personal goods, imported by an arriving person ordinarily domiciled outside Australia that the arriving person intends to export from Australia when the arriving person departs from Australia. Personal goods, including fur apparel, personal effects, furniture and household goods not covered by items 1 to 3. Provided the goods have been owned and used overseas by the arriving person for a period of 12 months preceding the arriving person's departure for Australia. Exclusion 4.2: Excluding alcoholic beverages and tobacco products. Alcoholic beverages not exceeding 2,250 ml. The goods must be imported by an adult or purchased at an inwards duty free shop by an adult. Note: See paragraph 6 for additional conditions Exclusion 5.2: Excluding all alcoholic beverages where the total quantity of alcoholic beverages imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 2,250 ml and the person has concealed any of the alcoholic beverages from Customs. Exclusion 5.3: Excluding all alcoholic beverages where the total quantity of alcoholic beverages imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 2,250 ml and the person has not concealed any of the alcoholic beverages and the person wishes to take the total quantity of alcoholic beverages into home consumption. | 25 or less cigarettes.: The goods must be in an opened packet in the possession of the adult who imported them. Tobacco products not exceeding 25 grams (excluding cigarettes covered by item (6)). The goods must be imported by an adult or purchased at an inwards duty free shop by an adult. Exclusion 7.2: Excluding all tobacco products where the total quantity of tobacco products imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 25 grams (excluding cigarettes covered by item (6)) and the person has concealed any of the tobacco products from Customs. Exclusion 7.3: Excluding all tobacco products where the total quantity of tobacco products imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 25 grams (excluding cigarettes covered by item (6)) and the person has not concealed any of the tobacco from Customs and the person wishes to take the total quantity of tobacco products into home consumption. Goods: (a) not covered by an item of the Table above; and (b) where the total value of all such goods imported by the members of a family (if any) and purchased by the members of the family at an inwards duty free shop (if any) does not exceed the amount calculated in accordance with paragraph 8 above. (a) not covered by an item of the Table above; and (b) where the total value of all such goods imported by the members of a family (if any) and purchased by the members of the family at an inwards duty free shop (if any) does not exceed the amount calculated in accordance with paragraph 8 above. The goods must be imported by a member of a family or purchased at an inwards duty free shop by a member of a family. Condition 8.2: The members of the family must be passengers who arrived in Australia on the same flight or voyage. Exclusion 8.3: Excluding alcoholic beverages and tobacco products. Exclusion 8.4: Excluding all goods where the total value of all such goods imported by the members of the family (if any) and purchased by the members of the family at an inwards duty free shop (if any) exceeds the amount calculated in accordance with paragraph 8 of this By-Law. Goods: (a) not covered by an item of the Table above; and (b) where the total value of such goods does not exceed $900. (a) not covered by an item of the Table above; and (b) where the total value of such goods does not exceed $900. The goods must be imported, or purchased at an inwards duty free shop, by an adult passenger who is not travelling on the flight or voyage with his or her family. Exclusion 9.2: Excluding alcoholic beverages and tobacco products. Exclusion 9.3: Excluding all goods where the total value of all such goods imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds $900. Goods: (a) not covered by an item of the Table above; and (b) where the total value of such goods does not exceed $450. (a) not covered by an item of the Table above; and (b) where the total value of such goods does not exceed $450. The goods must be imported, or purchased at an inwards duty free shop, by a crew member or a passenger who is a child who is not travelling on the flight or voyage with his or her family. Exclusion 10.2: Excluding alcoholic beverages and tobacco products. Exclusion 10.3: Excluding all goods where the total value of all such goods imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds $450. 10. For the purposes of this by-law, the \"Customs Tariff Act 1995\" means the Customs Tariff Act 1995.", "Related_Explanatory_Statements": "LI 2018/3 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20183/00001", "Unmatched_Content": "1. revoke the by-law cited as Customs By-Law No. 1700053; and | 2. make the by-law set out in the Schedule below."}
{"Instrument_Reference": "LI 2018/4", "Title": "Customs By-law No. 1700581", "Enabling_Act": "Customs Act 1901; Customs Tariff Act 1995", "Document_Type": "Customs By-Law No. 1700581", "Topic_Category": "Current > Customs > By-laws > 2018", "Date_of_Issue": "29 January 2018", "Signatory": "David Coyles Delegate of the Comptroller-General of Customs", "Registration_Number": "F2018L00073", "Registration_Date": "31 January 2018", "Body": "2. This by-law takes effect on and from 1 February 2018.: 3. For the purposes of Item 15 Schedule 4 to the Customs Tariff Act 1995, the goods that are specified in Column 1 of the Table (the Table) below are prescribed. 4. The application of Item 15 to the goods in the Table are subject to: (a) paragraph 5; and (b) the exceptions and conditions, if any, set out in Column 2 of the Table opposite those goods. (a) paragraph 5; and (b) the exceptions and conditions, if any, set out in Column 2 of the Table opposite those goods. | 5. The goods must: (a) not be commercial goods; and (b) be personal goods.: (a) not be commercial goods; and (b) be personal goods. 6. In this by-law: adult means a person 18 years or over; arriving person means a passenger or crew member who was on board a ship or aircraft which arrived in Australia from a place outside Australia; arriving resident means a person who arrives in Australia and intends immediately to take up or resume residence in Australia; and (a) is an Australian citizen for the purposes of the Australian Citizenship Act 2007 (as amended from time to time); or (b) holds a permanent visa within the meaning of the Migration Act 1958 (as amended from time to time); or (c) holds a special category visa within the meaning of the Migration Act 1958 (as amended from time to time); commercial goods means goods that: (a) are intended to be used by the arriving person for a commercial purpose, including sale, lease, hire or exchange; or (b) are goods that have been imported in such a quantity that, having regard to their nature or durability, that quantity represents a commercial quantity; family means: (a) 2 people who are married, and any of their children who are under the age of 18 years; or (b) a person and his or her de facto partner (within the meaning of the Acts Interpretation Act 1901), and any of their children who are under the age of 18 years; personal goods means goods that: (a) are the property of an arriving person; and (b) are suitable, and are intended, for use by the arriving person; but do not include motor vehicles or motor vehicle parts; tobacco products mean cigarettes, cigars or other products containing tobacco; used in relation to the expression \"personally owned and used\" means being available for use for their intended purpose by the arriving person or arriving resident on a continuing basis in each country in which that person was residing on a long term basis. THE TABLE Column 1 Goods Column 2 Exceptions and Condition (1) Goods, as follows: (a) personal clothing of all kinds including footwear; (b) articles for personal hygiene or grooming. (1) The goods must be imported by an arriving resident. (2) Except fur apparel and perfume concentrates. (2) Goods, as follows: (a) non-motorised caravans; (b) non-motorised box, boat or similar trailers; (c) boats designed for use in sheltered waters for sport or recreation, conforming to one of the following specifications: (i) boats propelled by manual or pedal power; (ii) sailing boats that: (a) do not exceed 1,000 kilograms unladen weight; (b) do not incorporate any device for propelling the boat by power; and (c) are not of the deep keel type; or (iii) powered boats that: (a) do not exceed 7 metres in length, overall; (b) do not exceed 2.5 metres in width at any section; and (c) do not exceed 1,250 kilograms unladen weight when imported with driving units and transmissions, or 800 kilograms unladen weight when imported without driving units and transmissions. (1) The goods must be imported by an arriving resident. (2) If the person is part of a family, only one article selected from each of the three groups (a), (b) and (c) (specified in Column 1) will be allowed for the family per three years. (3) If the person is not part of a family, only one article selected from each of the three groups (a), (b) and (c) (specified in Column 1) will be allowed for the person per three years. (4) The person must : (a) be an arriving resident; and (b) have personally owned and used the goods overseas for the twelve months preceding the person's departure for Australia. (5) If the goods are a boat specified in Table Item 2(c), they will not be sold or otherwise disposed of in Australia by or on behalf of the arriving resident, within two years after the date of importation of the goods. (3) Aircraft of all types, having not more than one propulsion motor. (1) The goods must be imported by a person who is an arriving resident and who is an adult. (2) If the person is part of a family, only one aircraft will be allowed for the family. (3) If the person is not part of a family, only one aircraft will be allowed for the person. (4) The person must have personally owned and used the goods overseas for the six months preceding the person's departure for Australia. (5) The goods must not be sold or otherwise disposed of in Australia by or on behalf of the arriving person, within two years after the date of importation of the goods. (4) Machinery, plant and equipment, not covered by a preceding Item. (1) The goods must be imported by a person who is an arriving resident and who is an adult. (2) The person must have personally owned and used the goods overseas for the twelve months preceding the person's departure for Australia. (3) The person must intend to use the goods or be in a position to use the goods. (4) The goods will, for a continuous period of two years, be put to use in Australia by the person for the purpose for which they are intended. (5) The goods will not be sold, leased, hired, mortgaged or otherwise disposed of, by or on behalf of the person, before the expiration of the two year period referred to in sub-paragraph (4) of this condition. (5) Fur apparel, personal effects, furniture and household goods, not covered by a preceding Item. (1) The goods must be imported by an arriving person. (2) The person must have personally owned and used the goods overseas for the twelve months preceding the arriving person's departure for Australia. (3) Except alcoholic beverages and tobacco products. (a) is an Australian citizen for the purposes of the Australian Citizenship Act 2007 (as amended from time to time); or (b) holds a permanent visa within the meaning of the Migration Act 1958 (as amended from time to time); or (c) holds a special category visa within the meaning of the Migration Act 1958 (as amended from time to time); (a) are intended to be used by the arriving person for a commercial purpose, including sale, lease, hire or exchange; or (b) are goods that have been imported in such a quantity that, having regard to their nature or durability, that quantity represents a commercial quantity; (a) 2 people who are married, and any of their children who are under the age of 18 years; or (b) a person and his or her de facto partner (within the meaning of the Acts Interpretation Act 1901), and any of their children who are under the age of 18 years; (a) are the property of an arriving person; and (b) are suitable, and are intended, for use by the arriving person; (a) personal clothing of all kinds including footwear; (b) articles for personal hygiene or grooming. (2) Except fur apparel and perfume concentrates. (a) non-motorised caravans; (b) non-motorised box, boat or similar trailers; (c) boats designed for use in sheltered waters for sport or recreation, conforming to one of the following specifications: (i) boats propelled by manual or pedal power; (ii) sailing boats that: (a) do not exceed 1,000 kilograms unladen weight; (b) do not incorporate any device for propelling the boat by power; and (c) are not of the deep keel type; or (iii) powered boats that: (a) do not exceed 7 metres in length, overall; (b) do not exceed 2.5 metres in width at any section; and (c) do not exceed 1,250 kilograms unladen weight when imported with driving units and transmissions, or 800 kilograms unladen weight when imported without driving units and transmissions. (i) boats propelled by manual or pedal power; (ii) sailing boats that: (a) do not exceed 1,000 kilograms unladen weight; (b) do not incorporate any device for propelling the boat by power; and (c) are not of the deep keel type; or (iii) powered boats that: (a) do not exceed 7 metres in length, overall; (b) do not exceed 2.5 metres in width at any section; and (c) do not exceed 1,250 kilograms unladen weight when imported with driving units and transmissions, or 800 kilograms unladen weight when imported without driving units and transmissions. (a) do not exceed 1,000 kilograms unladen weight; (b) do not incorporate any device for propelling the boat by power; and (c) are not of the deep keel type; or (a) do not exceed 7 metres in length, overall; (b) do not exceed 2.5 metres in width at any section; and (c) do not exceed 1,250 kilograms unladen weight when imported with driving units and transmissions, or 800 kilograms unladen weight when imported without driving units and transmissions. (2) If the person is part of a family, only one article selected from each of the three groups (a), (b) and (c) (specified in Column 1) will be allowed for the family per three years. (3) If the person is not part of a family, only one article selected from each of the three groups (a), (b) and (c) (specified in Column 1) will be allowed for the person per three years. (4) The person must : (a) be an arriving resident; and (b) have personally owned and used the goods overseas for the twelve months preceding the person's departure for Australia. (a) be an arriving resident; and (b) have personally owned and used the goods overseas for the twelve months preceding the person's departure for Australia. (5) If the goods are a boat specified in Table Item 2(c), they will not be sold or otherwise disposed of in Australia by or on behalf of the arriving resident, within two years after the date of importation of the goods. (2) If the person is part of a family, only one aircraft will be allowed for the family. (3) If the person is not part of a family, only one aircraft will be allowed for the person. (4) The person must have personally owned and used the goods overseas for the six months preceding the person's departure for Australia. (5) The goods must not be sold or otherwise disposed of in Australia by or on behalf of the arriving person, within two years after the date of importation of the goods. (2) The person must have personally owned and used the goods overseas for the twelve months preceding the person's departure for Australia. (3) The person must intend to use the goods or be in a position to use the goods. (4) The goods will, for a continuous period of two years, be put to use in Australia by the person for the purpose for which they are intended. (5) The goods will not be sold, leased, hired, mortgaged or otherwise disposed of, by or on behalf of the person, before the expiration of the two year period referred to in sub-paragraph (4) of this condition. (2) The person must have personally owned and used the goods overseas for the twelve months preceding the arriving person's departure for Australia. (3) Except alcoholic beverages and tobacco products. 7. For the purposes of this by-law, the \"Customs Tariff Act 1995\" means the Customs Tariff Act 1995.", "Related_Explanatory_Statements": "LI 2018/4 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20184/00001", "Unmatched_Content": "1. revoke the by-law cited as Customs By-Law No. 1300942; and | 2. make the by-law set out in the Schedule below. | THE SCHEDULE BY-LAW No. 1700581"}
{"Instrument_Reference": "LI 2018/5", "Title": "Customs By-law No. 1800128", "Enabling_Act": "Customs Act 1901; Customs Tariff Act 1995", "Document_Type": "Customs By-Law No. 1800128", "Topic_Category": "Current > Customs > By-laws > 2018", "Date_of_Issue": "5 June 2018", "Signatory": "Alison Neil Delegate of the Comptroller-General of Customs", "Registration_Number": "F2018L00830", "Registration_Date": "22 June 2018", "Body": "2. This by-law commences on 1 July 2018.: 3. For the purposes of subparagraph (a)(i) of item 56 of Schedule 4 to the Customs Tariff Act 1995 (the Customs Tariff Act), the following requirements are prescribed: (i) the kits do not indicate whether their contents are medicaments or placebos; and (ii) the kits do not contain goods other than: a. the medicaments and/or placebos, whether or not in syringes or other delivery mechanisms; b. any item or packaging which is necessary for the safe transport and/or storage of the goods; c. any associated and necessary documentation and forms. (i) the kits do not indicate whether their contents are medicaments or placebos; and (ii) the kits do not contain goods other than: a. the medicaments and/or placebos, whether or not in syringes or other delivery mechanisms; b. any item or packaging which is necessary for the safe transport and/or storage of the goods; c. any associated and necessary documentation and forms. a. the medicaments and/or placebos, whether or not in syringes or other delivery mechanisms; b. any item or packaging which is necessary for the safe transport and/or storage of the goods; c. any associated and necessary documentation and forms. 4. For the purposes of subparagraph 3(i), identifiers, regardless of their form, that cannot be deciphered without additional information or equipment, do not indicate whether the contents of the kit are medicaments or placebos. 5. For the purpose of this by-law \"placebo\" means a good not containing an active agent under study, administered to some participants to compare the effects of the active agent to other participants. 6. For the purpose of this by-law, the \"Customs Tariff Act 1995\" means the Customs Tariff Act 1995, as amended or proposed to be altered.", "Related_Explanatory_Statements": "LI 2018/5 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20185/00001", "Unmatched_Content": "THE SCHEDULE BY-LAW No. 1800128"}
{"Instrument_Reference": "LI 2017/1", "Title": "Customs By-law No. 1700126", "Enabling_Act": "Customs Act 1901; Customs Tariff Act 1995", "Document_Type": "Customs By-Law No. 1700126", "Topic_Category": "Current > Customs > By-laws > 2017", "Date_of_Issue": "15 December 2017", "Signatory": "David Coyles Delegate of the Comptroller-General of Customs", "Registration_Number": "F2017L01668", "Registration_Date": "19 December 2017", "Body": "2. This by-law shall take effect the day after it is registered.: 3. For the purposes of item 10 of Schedule 4 to the Customs Tariff Act 1995 (the Customs Tariff Act), goods that are the subject of a Status of Forces Agreement or Status of Visiting Forces Agreement between the Government of Australia and the government of another country or other countries are prescribed. 4. The application of item 10 to the goods in paragraph 3 for the purposes of Schedule 4 of the Customs Tariff Act is subject to the conditions of item 10.", "Related_Explanatory_Statements": "LI 2017/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20171/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2015/1", "Title": "Customs By-Law No. 1540737", "Enabling_Act": "Customs Act 1901; Customs Tariff Act 1995", "Document_Type": "Customs By-Law No. 1540737", "Topic_Category": "Current > Customs > By-laws > 2015", "Date_of_Issue": "16 December 2015", "Signatory": "Signed by Christie Sawczuk Delegate of the Comptroller-General of Customs", "Registration_Number": "F2015L02070", "Registration_Date": "18 December 2015", "Body": "2. This by-law shall take effect on and from 1 January 2016.: 3. For the purposes of item 16 of Schedule 4 to the Customs Tariff Act 1995 , Article 2.4 of the Korea-Australia Free Trade Agreement is prescribed. 4. In this by-law \"Korea-Australia Free Trade Agreement\" means the Korea-Australia Free Trade Agreement, done at Seoul, South Korea on 8 April 2014, as in force from the day this instrument is signed. 5. For the purposes of this by-law, the \"Customs Tariff Act 1995\" means the Customs Tariff Act 1995 , as amended or proposed to be altered.", "Related_Explanatory_Statements": "LI 2015/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20151/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TDID 2019/1", "Title": "Taxation Administration (Tax Debt Information Disclosure) Declaration 2019", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Disclosure of tax debts > 2019", "Date_of_Issue": "19 December 2019", "Signatory": "Michael Sukkar Minister for Housing and Assistant Treasurer", "Registration_Number": "F2019L01687", "Registration_Date": "19 December 2019", "Body": "1. Name: This instrument is the Taxation Administration (Tax Debt Information Disclosure) Declaration 2019. | 2. Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The 60th day after the day this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The 60th day after the day this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3. Authority: This instrument is made under the Taxation Administration Act 1953. | 4. Definitions: In this instrument: objection decision has the same meaning as in section 2 of the Act. reviewable decision has the same meaning as in section 10 of the Superannuation Industry (Supervision) Act 1993. taxation objection has the same meaning as in section 14ZL of the Act. tax debt information means information relating to the tax debts of an entity that may be disclosed under subsection 355-72(1) or subsection 355-72(4) in Schedule 1 to the Act. the Act means the Taxation Administration Act 1953. | 5. Interpretation: Expressions used in this instrument have the same meaning as in the Income Tax Assessment Act 1997. Note: Under subsection 3AA(2) of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997. Note: This instrument declares the class or classes of entities whose tax debt information may be disclosed to credit reporting bureaus by taxation officers under subsection 355-72(1) in Schedule 1 to the Act. 6. Declared class of entities-taxpayers carrying on a business or similar venture with total tax debts of $100,000 or more for more than 90 days and who fail to effectively engage with the Commissioner (1) For the purposes of section 355-72 in Schedule 1 to the Act, entities that meet all of the following are in a class of entities declared under subsection 355-72(5) in Schedule 1 to the Act: (a) the entity is registered in the Australian Business Register under the A New Tax System (Australian Business Number) Act 1999, otherwise than as: (i) a deductible gift recipient; or (ii) a complying superannuation fund; or (iii) a registered charity; or (iv) a government entity; (b) the entity has one or more tax debts, the total of which is at least $100,000, that have been due and payable for more than 90 days; (c) the entity satisfies one of the following: (i) the entity does not have an active complaint with the Inspector-General of Taxation concerning the disclosure of tax debt information of the entity that is, or could be, the subject of an investigation under paragraph 7(1)(a) of the Inspector-General of Taxation Act 2003; or (ii) the entity has an active complaint with the Inspector-General of Taxation concerning the disclosure of tax debt information of the entity that is, or could be, the subject of an investigation under paragraph 7(1)(a) of the Inspector-General of Taxation Act 2003, but after taking reasonable steps to confirm whether the Inspector-General has such a complaint, the Commissioner does not become aware of the complaint. Tax debts that are not to be included in total tax debts (2) For the purposes of paragraph (1)(b), disregard a tax debt to the extent that: (a) the entity has entered into an arrangement with the Commissioner to pay the tax debt by instalments under section 255-15 in Schedule 1 to the Act and the entity is complying with that arrangement; or (b) all of the following are satisfied: (i) the entity has made an application to the Commissioner under section 340-5 in Schedule 1 to the Act to be released from the tax debt; and (ii) the application has not been withdrawn; and (iii) the entity has not previously made an application under section 340-5 for release from any of the tax debt; and (iv) either of the following paragraphs apply: (A) the Commissioner has not made a decision in relation to the application; or (B) the Commissioner has made a decision in relation to the application but either a notice of that decision has not yet been served on the entity, or if a notice has been served on the entity, less than 60 days have passed since service was effected; or (c) all of the following are satisfied: (i) the entity has lodged a taxation objection in relation to the tax debt in the manner set out in Part IVC of the Act; and (ii) the objection has not been withdrawn; and (iii) either of the following paragraphs apply: (A) the Commissioner has not made an objection decision; or (B) the Commissioner has made an objection decision but either a notice of that decision has not yet been served on the entity, or if a notice has been served on the entity, less than 60 days have passed since service was effected; or (d) all of the following are satisfied: (i) the entity has, under section 14ZZ of the Act, applied to the Administrative Appeals Tribunal for review of, or appealed to the Federal Court of Australia against, an objection decision in relation to the tax debt; and (ii) the application for review or appeal has not been withdrawn or refused; and (iii) the proceedings of the Administrative Appeals Tribunal or Federal Court of Australia (including any related appeals) have not come to an end; or (e) all of the following are satisfied: (i) the entity has requested a reconsideration of a reviewable decision in relation to the tax debt in the manner set out in section 344 of the Superannuation Industry (Supervision) Act 1993; and (ii) the request has not been withdrawn; and (iii) the decision has not been confirmed, revoked or varied; or (f) all of the following are satisfied: (i) the entity has, under section 344 of the Superannuation Industry (Supervision) Act 1993, applied to the Administrative Appeals Tribunal for review of a reviewable decision in relation to the tax debt; and (ii) the application for review has not been withdrawn or refused; and (iii) the proceedings of the Administrative Appeals Tribunal (including any related appeals) have not come to an end; or (g) the entity has an active complaint with the Inspector-General of Taxation in relation to the tax debt that is, or could be, the subject of an investigation under paragraph 7(1)(a) of the Inspector-General of Taxation Act 2003, and following the taking of reasonable steps to confirm whether the Inspector-General has such a complaint, the Commissioner becomes aware of the complaint. Note: Tax debts are disregarded where the entity is effectively engaging with the Commissioner to manage the debt or is taking action in accordance with the law to dispute the debt. (1) For the purposes of section 355-72 in Schedule 1 to the Act, entities that meet all of the following are in a class of entities declared under subsection 355-72(5) in Schedule 1 to the Act: (a) the entity is registered in the Australian Business Register under the A New Tax System (Australian Business Number) Act 1999, otherwise than as: (i) a deductible gift recipient; or (ii) a complying superannuation fund; or (iii) a registered charity; or (iv) a government entity; (b) the entity has one or more tax debts, the total of which is at least $100,000, that have been due and payable for more than 90 days; (c) the entity satisfies one of the following: (i) the entity does not have an active complaint with the Inspector-General of Taxation concerning the disclosure of tax debt information of the entity that is, or could be, the subject of an investigation under paragraph 7(1)(a) of the Inspector-General of Taxation Act 2003; or (ii) the entity has an active complaint with the Inspector-General of Taxation concerning the disclosure of tax debt information of the entity that is, or could be, the subject of an investigation under paragraph 7(1)(a) of the Inspector-General of Taxation Act 2003, but after taking reasonable steps to confirm whether the Inspector-General has such a complaint, the Commissioner does not become aware of the complaint. Tax debts that are not to be included in total tax debts (2) For the purposes of paragraph (1)(b), disregard a tax debt to the extent that: (a) the entity has entered into an arrangement with the Commissioner to pay the tax debt by instalments under section 255-15 in Schedule 1 to the Act and the entity is complying with that arrangement; or (b) all of the following are satisfied: (i) the entity has made an application to the Commissioner under section 340-5 in Schedule 1 to the Act to be released from the tax debt; and (ii) the application has not been withdrawn; and (iii) the entity has not previously made an application under section 340-5 for release from any of the tax debt; and (iv) either of the following paragraphs apply: (A) the Commissioner has not made a decision in relation to the application; or (B) the Commissioner has made a decision in relation to the application but either a notice of that decision has not yet been served on the entity, or if a notice has been served on the entity, less than 60 days have passed since service was effected; or (c) all of the following are satisfied: (i) the entity has lodged a taxation objection in relation to the tax debt in the manner set out in Part IVC of the Act; and (ii) the objection has not been withdrawn; and (iii) either of the following paragraphs apply: (A) the Commissioner has not made an objection decision; or (B) the Commissioner has made an objection decision but either a notice of that decision has not yet been served on the entity, or if a notice has been served on the entity, less than 60 days have passed since service was effected; or (d) all of the following are satisfied: (i) the entity has, under section 14ZZ of the Act, applied to the Administrative Appeals Tribunal for review of, or appealed to the Federal Court of Australia against, an objection decision in relation to the tax debt; and (ii) the application for review or appeal has not been withdrawn or refused; and (iii) the proceedings of the Administrative Appeals Tribunal or Federal Court of Australia (including any related appeals) have not come to an end; or (e) all of the following are satisfied: (i) the entity has requested a reconsideration of a reviewable decision in relation to the tax debt in the manner set out in section 344 of the Superannuation Industry (Supervision) Act 1993; and (ii) the request has not been withdrawn; and (iii) the decision has not been confirmed, revoked or varied; or (f) all of the following are satisfied: (i) the entity has, under section 344 of the Superannuation Industry (Supervision) Act 1993, applied to the Administrative Appeals Tribunal for review of a reviewable decision in relation to the tax debt; and (ii) the application for review has not been withdrawn or refused; and (iii) the proceedings of the Administrative Appeals Tribunal (including any related appeals) have not come to an end; or (g) the entity has an active complaint with the Inspector-General of Taxation in relation to the tax debt that is, or could be, the subject of an investigation under paragraph 7(1)(a) of the Inspector-General of Taxation Act 2003, and following the taking of reasonable steps to confirm whether the Inspector-General has such a complaint, the Commissioner becomes aware of the complaint. Note: Tax debts are disregarded where the entity is effectively engaging with the Commissioner to manage the debt or is taking action in accordance with the law to dispute the debt. (a) the entity is registered in the Australian Business Register under the A New Tax System (Australian Business Number) Act 1999, otherwise than as: (i) a deductible gift recipient; or (ii) a complying superannuation fund; or (iii) a registered charity; or (iv) a government entity; (b) the entity has one or more tax debts, the total of which is at least $100,000, that have been due and payable for more than 90 days; (c) the entity satisfies one of the following: (i) the entity does not have an active complaint with the Inspector-General of Taxation concerning the disclosure of tax debt information of the entity that is, or could be, the subject of an investigation under paragraph 7(1)(a) of the Inspector-General of Taxation Act 2003; or (ii) the entity has an active complaint with the Inspector-General of Taxation concerning the disclosure of tax debt information of the entity that is, or could be, the subject of an investigation under paragraph 7(1)(a) of the Inspector-General of Taxation Act 2003, but after taking reasonable steps to confirm whether the Inspector-General has such a complaint, the Commissioner does not become aware of the complaint. (i) a deductible gift recipient; or (ii) a complying superannuation fund; or (iii) a registered charity; or (iv) a government entity; (i) the entity does not have an active complaint with the Inspector-General of Taxation concerning the disclosure of tax debt information of the entity that is, or could be, the subject of an investigation under paragraph 7(1)(a) of the Inspector-General of Taxation Act 2003; or (ii) the entity has an active complaint with the Inspector-General of Taxation concerning the disclosure of tax debt information of the entity that is, or could be, the subject of an investigation under paragraph 7(1)(a) of the Inspector-General of Taxation Act 2003, but after taking reasonable steps to confirm whether the Inspector-General has such a complaint, the Commissioner does not become aware of the complaint. (a) the entity has entered into an arrangement with the Commissioner to pay the tax debt by instalments under section 255-15 in Schedule 1 to the Act and the entity is complying with that arrangement; or (b) all of the following are satisfied: (i) the entity has made an application to the Commissioner under section 340-5 in Schedule 1 to the Act to be released from the tax debt; and (ii) the application has not been withdrawn; and (iii) the entity has not previously made an application under section 340-5 for release from any of the tax debt; and (iv) either of the following paragraphs apply: (A) the Commissioner has not made a decision in relation to the application; or (B) the Commissioner has made a decision in relation to the application but either a notice of that decision has not yet been served on the entity, or if a notice has been served on the entity, less than 60 days have passed since service was effected; or (c) all of the following are satisfied: (i) the entity has lodged a taxation objection in relation to the tax debt in the manner set out in Part IVC of the Act; and (ii) the objection has not been withdrawn; and (iii) either of the following paragraphs apply: (A) the Commissioner has not made an objection decision; or (B) the Commissioner has made an objection decision but either a notice of that decision has not yet been served on the entity, or if a notice has been served on the entity, less than 60 days have passed since service was effected; or (d) all of the following are satisfied: (i) the entity has, under section 14ZZ of the Act, applied to the Administrative Appeals Tribunal for review of, or appealed to the Federal Court of Australia against, an objection decision in relation to the tax debt; and (ii) the application for review or appeal has not been withdrawn or refused; and (iii) the proceedings of the Administrative Appeals Tribunal or Federal Court of Australia (including any related appeals) have not come to an end; or (e) all of the following are satisfied: (i) the entity has requested a reconsideration of a reviewable decision in relation to the tax debt in the manner set out in section 344 of the Superannuation Industry (Supervision) Act 1993; and (ii) the request has not been withdrawn; and (iii) the decision has not been confirmed, revoked or varied; or (f) all of the following are satisfied: (i) the entity has, under section 344 of the Superannuation Industry (Supervision) Act 1993, applied to the Administrative Appeals Tribunal for review of a reviewable decision in relation to the tax debt; and (ii) the application for review has not been withdrawn or refused; and (iii) the proceedings of the Administrative Appeals Tribunal (including any related appeals) have not come to an end; or (g) the entity has an active complaint with the Inspector-General of Taxation in relation to the tax debt that is, or could be, the subject of an investigation under paragraph 7(1)(a) of the Inspector-General of Taxation Act 2003, and following the taking of reasonable steps to confirm whether the Inspector-General has such a complaint, the Commissioner becomes aware of the complaint. (i) the entity has made an application to the Commissioner under section 340-5 in Schedule 1 to the Act to be released from the tax debt; and (ii) the application has not been withdrawn; and (iii) the entity has not previously made an application under section 340-5 for release from any of the tax debt; and (iv) either of the following paragraphs apply: (A) the Commissioner has not made a decision in relation to the application; or (B) the Commissioner has made a decision in relation to the application but either a notice of that decision has not yet been served on the entity, or if a notice has been served on the entity, less than 60 days have passed since service was effected; or (A) the Commissioner has not made a decision in relation to the application; or (B) the Commissioner has made a decision in relation to the application but either a notice of that decision has not yet been served on the entity, or if a notice has been served on the entity, less than 60 days have passed since service was effected; or (i) the entity has lodged a taxation objection in relation to the tax debt in the manner set out in Part IVC of the Act; and (ii) the objection has not been withdrawn; and (iii) either of the following paragraphs apply: (A) the Commissioner has not made an objection decision; or (B) the Commissioner has made an objection decision but either a notice of that decision has not yet been served on the entity, or if a notice has been served on the entity, less than 60 days have passed since service was effected; or (A) the Commissioner has not made an objection decision; or (B) the Commissioner has made an objection decision but either a notice of that decision has not yet been served on the entity, or if a notice has been served on the entity, less than 60 days have passed since service was effected; or (i) the entity has, under section 14ZZ of the Act, applied to the Administrative Appeals Tribunal for review of, or appealed to the Federal Court of Australia against, an objection decision in relation to the tax debt; and (ii) the application for review or appeal has not been withdrawn or refused; and (iii) the proceedings of the Administrative Appeals Tribunal or Federal Court of Australia (including any related appeals) have not come to an end; or (i) the entity has requested a reconsideration of a reviewable decision in relation to the tax debt in the manner set out in section 344 of the Superannuation Industry (Supervision) Act 1993; and (ii) the request has not been withdrawn; and (iii) the decision has not been confirmed, revoked or varied; or (i) the entity has, under section 344 of the Superannuation Industry (Supervision) Act 1993, applied to the Administrative Appeals Tribunal for review of a reviewable decision in relation to the tax debt; and (ii) the application for review has not been withdrawn or refused; and (iii) the proceedings of the Administrative Appeals Tribunal (including any related appeals) have not come to an end; or", "Related_Explanatory_Statements": "TDID 2019/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TDID20191/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2026/21", "Title": "Student Assistance (Education Institutions and Courses) Amendment (Masters by Coursework) Determination 2026 ", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Education courses and institutions > 2026", "Date_of_Issue": "28 May 2026", "Signatory": "Tanya Plibersek Minister for Social Services", "Registration_Number": "F2026L00665", "Registration_Date": "4 June 2026", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Amendment (Masters by Coursework) Determination 2026 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 5D(1) of the Student Assistance Act 1973. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Student Assistance (Education Institutions and Courses) Determination 2019 | 1 Schedule 3 (table – Item 3): Omit \"Australian College of Applied Professions (formerly known as Australian College of Applied Psychology)\", substitute \"ACAP University College\". | 2 Schedule 3 (table – after Item 3): Insert: 3A Australian College of Christian Studies Master of Teaching | 3 Schedule 3 (table – Item 7): After \"Juris Doctor\", insert \"Juris Doctor Online\". | 4 Schedule 3 (table – Item 10): After \"Master of Clinical Chiropractic\", insert \"Master of Clinical Exercise Physiology\". | 5 Schedule 3 (table – Item 11): After \"Doctor of Pharmacy\", insert \"Master of Architecture\". | 6 Schedule 3 (table – after Item 13): Insert: 13A Crown Institute of Higher Education Pty Ltd Master of Teaching ((Early Childhood) (Birth to Five)) | 7 Schedule 3 (table – Item 15): Omit \"Master of Architecture (Design Management)\". | 8 Schedule 3 (table – Item 15): After \"Master of Information Technology\", insert \"Master of Occupational Therapy Practice\". | 9 Schedule 3 (table – Item 29): Omit \"Master of Nursing (Nurse Practitioner)\". | 10 Schedule 3 (table – Item 29): After \"Master of Speech Pathology\", insert \"Master of Teaching Nexus (Primary)\" and \"Master of Teaching Nexus (Secondary)\". | 11 Schedule 3 (table – Item 30): Omit \"Master of Professional Accounting and Leadership\". | 12 Schedule 3 (table – Item 34): After \"Master of Business Information Systems\", insert \"Master of Cardiovascular Perfusion (MCP)\". | 13 Schedule 3 (table – Item 34): Omit \"Master of Social Work (Qualifying)\". | 14 Schedule 3 (table – Item 34): Omit \"Master of TESOL (Teaching English to Speakers of Other Languages)\", substitute \"Master of TESOL\". | 15 Schedule 3 (table – Item 37): After \"Master of Professional Accounting\", insert \"Master of Professional Psychology\". | 16 Schedule 3 (table – Item 38): Omit \"Master of Education (Teacher-Librarianship)\". | 17 Schedule 3 (table – Item 39): Omit \"Master of International Development\". | 18 Schedule 3 (table – Item 40): Omit \"Master of Clinical Exercise Physiology\" and \"Master of Marine Science and Management\", substitute \"Master of Naturopathic Medicine\". | 19 Schedule 3 (table – Item 52): Omit \"Master of Speech Pathology\", substitute \"Master of Speech Pathology (Qualifying)\". | 20 Schedule 3 (table – Item 60): After \"Master of Professional Engineering\", insert \"Master of Professional Psychology\". | 21 Schedule 3 (table – Item 61): After \"Master of Applied Finance (Financial Services and Investing)\", insert \"Master of Autism and Neurodivergent Studies\". | 22 Schedule 3 (table – Item 63): After \"Master of Professional Psychology\", insert \"Master of Project Management\". | 23 Schedule 3 (table – Item 63): After \"Master of Teaching (Birth – 5 years, Birth - 12 years)\", insert \"Master of Teaching (Early Childhood)\". | 24 Schedule 3 (table – Item 63): Omit \"Master of Teaching Early Childhood and Primary\", substitute \"Master of Teaching (Early Childhood and Primary)\".", "Related_Explanatory_Statements": "LI 2026/21 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202621/00001", "Unmatched_Content": "I, Tanya Plibersek, Minister for Social Services, make the following Determination."}
{"Instrument_Reference": "LI 2025/29", "Title": "Student Assistance (Education Institutions and Courses) Amendment (Combined Courses and Masters by Coursework) Determination 2025 ", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Education courses and institutions > 2025", "Date_of_Issue": "12 December 2025", "Signatory": "Tanya Plibersek Minister for Social Services", "Registration_Number": "F2025L01608", "Registration_Date": "18 December 2025", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Amendment (Combined Courses and Masters by Coursework) Determination 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 5D(1) of the Student Assistance Act 1973. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Student Assistance (Education Institutions and Courses) Determination 2019 Part 1 – Combined courses | 1 Schedule 2 (table – Item 6): After paragraph (f), insert: (fa) course accredited at Masters level and specified in Schedule 3; or (fa) course accredited at Masters level and specified in Schedule 3; or | 2 Schedule 2 (table – Item 6 – subparagraph (h)(ii)): Repeal the subparagraph, substitute: (ii) is identified and administered by the institution as a combined course; and (ii) is identified and administered by the institution as a combined course; and | 3 Schedule 2 (table – Item 6 – paragraph (ha)): Repeal the paragraph. | 4 Schedule 2 (table – Item 6 – subparagraph (j)(iii)): Repeal the subparagraph, substitute: (iii) is identified and administered by the institution as a combined course; and (iii) is identified and administered by the institution as a combined course; and | 5 Schedule 2 (table – Item 9): After paragraph (f), insert: (fa) course accredited at Masters level and specified in Schedule 3; or (fa) course accredited at Masters level and specified in Schedule 3; or | 6 Schedule 2 (table – Item 9 – subparagraph (h)(ii)): Repeal the subparagraph, substitute: (ii) is identified and administered by the institution as a combined course; and (ii) is identified and administered by the institution as a combined course; and | 7 Schedule 2 (table – Item 9 – subparagraph (h)(iv)): Omit \"; or\". | 8 Schedule 2 (table – Item 9 – paragraph (i)): Repeal the paragraph. | 9 Schedule 2 (table – Item 10 – paragraph (c)): Repeal the paragraph, substitute: (c) that is identified and administered by each institution as a combined course (c) that is identified and administered by each institution as a combined course | 10 Schedule 2 (table – Item 11 – paragraph (c)): Repeal the paragraph, substitute: (c) that is identified and administered by each institution as a combined course (c) that is identified and administered by each institution as a combined course Part 2 – Masters by coursework | 11 Schedule 3 (table – Item 1 – Item number): Omit \"1\", substitute \"1A\". | 12 Schedule 3 (table – before Item 1A): Add: 1 Adelaide University Doctor of Clinical Dentistry Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Construction Management Master of Counselling and Psychotherapy Master of Curatorial and Museum Studies Master of Financial Planning Master of Information Technology (Enterprise Management) Master of Landscape Architecture Master of Midwifery (Graduate Entry) Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Early Childhood Education) Master of Teaching (Middle and Secondary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Construction Management Master of Counselling and Psychotherapy Master of Curatorial and Museum Studies Master of Financial Planning Master of Information Technology (Enterprise Management) Master of Landscape Architecture Master of Midwifery (Graduate Entry) Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Early Childhood Education) Master of Teaching (Middle and Secondary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning | 13 Schedule 3 (table – Item 2): After \"Master of Teaching (Primary) / Graduate Certificate in Religious Education\", insert \"Master of Teaching (Secondary)\". | 14 Schedule 3 (table – Item 3): After \"Master of Counselling and Psychotherapy\", insert \"Master of Professional Accounting\". | 15 Schedule 3 (table – Item 6): Omit \"Avondale College\", substitute \"Avondale University\". | 16 Schedule 3 (table – Item 6): Before \"Master of Teaching (Primary)\", insert \"Master of Ministry\". | 17 Schedule 3 (table – Item 10): After \"Master of Information Technology\", insert \"Master of Laboratory Medicine\" and \"Master of Nursing (Graduate Entry)\". | 18 Schedule 3 (table – Item 11): Before \"Doctor of Pharmacy\", insert \"Doctor of Medicine\". | 19 Schedule 3 (table – Item 11): Omit \"Master of Engineering (SENGG1)\", substitute \"Master of Engineering\". | 20 Schedule 3 (table – Item 11): After \"Master of Speech and Language Therapy\", insert \"Master of Speech Pathology\". | 21 Schedule 3 (table – Item 15): Omit \"Master of Architecture (Design)\" and \"Master of Landscape Architecture\". | 22 Schedule 3 (table – Item 19): After \"Master of Engineering Technology (Mechanical Engineering)\", insert \"Master of Engineering Technology (Mining)\". | 23 Schedule 3 (table – Item 22): Omit \"Master of Professional Accounting (5683)\", substitute \"Master of Professional Accounting\". | 24 Schedule 3 (table – Item 24A): After \"Master of Counselling and Psychotherapy\", insert \"Master of Social Work (Qualifying)\". | 25 Schedule 3 (table – Item 26): Omit \"Master of Pharmaceutical Public Health\". | 26 Schedule 3 (table – Item 26): After \"Master of Professional Accounting\", insert \"Master of Professional Psychology\". | 27 Schedule 3 (table – Item 29): Omit \"Master of Accounting and Financial Management\". | 28 Schedule 3 (table – Item 30): Omit \"Master of Environmental Planning\". | 29 Schedule 3 (table – Item 35): After \"Master of Arts (Theology)\", insert \"Master of Theology\". | 30 Schedule 3 (table – Item 38): After \"Master of Nursing – Entry to Practice\", insert \"Master of Nutrition and Dietetics\". | 31 Schedule 3 (table – Item 39): Omit \"Master of Applied Science (Chinese Herbal Medicine)\", \"Master of Information Management\", \"Master of Medical Physics\" and \"Master of Professional Accounting (CPA Australia Extension)\". | 32 Schedule 3 (table – Item 41): After \"Master of Psychology (Clinical Psychology)\", insert \"Master of Psychology (Educational and Developmental Psychology)\". | 33 Schedule 3 (table – Item 49): Omit \"Master of Nursing Practice\". | 34 Schedule 3 (table – Item 52): After \"Master of Physiotherapy\", insert \"Master of Primary Teaching\". | 35 Schedule 3 (table – Item 52): After \"Master of Social Work (Qualifying)\", insert \"Master of Speech Pathology\". | 36 Schedule 3 (table – Item 53): After \"Master of Urban and Regional Planning\", insert \"Master of Urban Planning\". | 37 Schedule 3 (table – Item 56): After \"Master of Pharmacy\", insert \"Master of Pharmacy Practice\". | 38 Schedule 3 (table – Item 56): Omit \"Master of Rehabilitation Counselling\" and \"Master of Science in Medicine (Psychotherapy)\". | 39 Schedule 3 (table – Item 60): After \"Doctor of Optometry\", insert \"Doctor of Pharmacy\". | 40 Schedule 3 (table – Item 60): Omit \"Master of Pharmacy\". | 41 Schedule 3 (table – Item 61): Omit \"Master of Business\".", "Related_Explanatory_Statements": "LI 2025/29 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202529/00001", "Unmatched_Content": "I, Tanya Plibersek, Minister for Social Services, make the following Determination."}
{"Instrument_Reference": "LI 2024/29", "Title": "Student Assistance (Education Institutions and Courses) Amendment (Tertiary Course Requirements and Masters by Coursework) Determination 2024 ", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Education courses and institutions > 2024", "Date_of_Issue": "18 July 2024", "Signatory": "Julie Collins acting Minister for Social Services", "Registration_Number": "F2024L00905", "Registration_Date": "19 July 2024", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Amendment (Tertiary Course Requirements and Masters by Coursework) Determination 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 5D(1) of the Student Assistance Act 1973. | 4 Schedules: The instrument that is specified in Schedule 1 to this instrument is amended as set out in the applicable items in Schedule 1, and any other item in Schedule 1 to this instrument has effect according to its terms. Student Assistance (Education Institutions and Courses) Determination 2019 Part 1 – Tertiary course requirements | 1 Subsection 11(1): Omit \"full-time\". | 2 Subsection 11(2): Repeal the subsection. | 3 Subsection 11(3): Omit \"or (2)\". | 4 Schedule 2 (subheading): Omit \"subsections 11(2) and 12(1)\", substitute \"subsection 12(1)\". | 5 Schedule 2 (table – Item 6): After paragraph (h), insert: (ha) a course that: (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level; or (ha) a course that: (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level; or (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level; or | 6 Schedule 2 (table – Item 9): At the end of paragraph (h), insert: ; or (i) a course that: (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level (i) a course that: (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level | 7 Schedule 3 (subheading): Omit \"subsections 11(2) and 12(2)\", substitute \"subsection 12(2)\". Part 2 – Masters by coursework | 8 Schedule 3 (table – Item 1): After \"Master of Arts\", insert \"Master of Counselling\". | 9 Schedule 3 (table – Item 11): After \"Master of Occupational Therapy\", insert \"Master of Pharmacy\". | 10 Schedule 3 (table – Item 11): After \"Master of Social Work (Qualifying)\", insert \"Master of Speech and Language Therapy\". | 11 Schedule 3 (table – Item 11): Omit \"Master of Teaching Birth to Five Years Old\", substitute \"Master of Teaching Birth to Five Years\". | 12 Schedule 3 (table – Item 15): After \"Master of Construction Management (Professional)\", insert \"Master of Counselling\". | 13 Schedule 3 (table – Item 15): Omit \"Master of Languages Teaching\". | 14 Schedule 3 (table – Item 19): After \"Master of Social Work (Qualifying)\", insert \"Master of Social Work (Qualifying) (Children and Families)\" and \"Master of Speech Pathology\". | 15 Schedule 3 (table – Item 22): After \"Master of Clinical Psychology\", insert \"Master of Clinical Psychology Practice\". | 16 Schedule 3 (table – Item 22): Omit \"Master of Physiotherapy\". | 17 Schedule 3 (table – Item 29): After \"Master of Marketing\", insert \"Master of Midwifery Practice\". | 18 Schedule 3 (table – Item 29): After \"Master of Social Work\", insert \"Master of Social Work (Child and Family Practice)\". | 19 Schedule 3 (table – Item 34): After \"Doctor of Physiotherapy\", insert \"Doctor of Podiatric Medicine\". | 20 Schedule 3 (table – Item 34): After \"Master of Clinical Embryology\", insert \"Master of Clinical Psychology\". | 21 Schedule 3 (table – Item 39): Omit \"Master of Financial Planning\". | 22 Schedule 3 (table – Item 39): After \"Master of Medical Physics\", insert \"Master of Physiotherapy\". | 23 Schedule 3 (table – Item 46): After \"Master of Secondary Teaching\", insert \"Master of Social Work (Qualifying)\". | 24 Schedule 3 (table – Item 48): Omit \"Master of Engineering\". | 25 Schedule 3 (table – Item 50): After \"Master of City Planning\", insert \"Master of Clinical Exercise Physiology\". | 26 Schedule 3 (table – Item 50): After \"Master of Commerce (Human Resource Management)\", insert \"Master of Dietetics and Food Innovation\". | 27 Schedule 3 (table – Item 50): After \"Master of Landscape Architecture\", insert \"Master of Pharmacy\" and \"Master of Physiotherapy and Exercise Physiology\". | 28 Schedule 3 (table – Item 51): After \"Master of Clinical Psychology\", insert \"Master of Exercise Physiology\". | 29 Schedule 3 (table – Item 51): Omit \"Master of Nursing\". | 30 Schedule 3 (table – Item 51): Omit \"Master of Public Health\". | 31 Schedule 3 (table – Item 52): After \"Master of Counselling\", insert \"Master of Physiotherapy\". | 32 Schedule 3 (table – Item 52): After \"Master of Primary Teaching, Sydney Campus\", insert \"Master of Professional Psychology\". | 33 Schedule 3 (table – Item 53): Before \"Doctor of Medicine (MD)\", insert \"Doctor of Dental Medicine\". | 34 Schedule 3 (table – Item 53): After \"Master of Bioinformatics Research Extensive\", insert \"Master of Clinical Neuropsychology and Clinical Psychology\". | 35 Schedule 3 (table – Item 53): After \"Master of Occupational Health and Safety Science\", insert \"Master of Occupational Hygiene\". | 36 Schedule 3 (table – Item 53): Omit \"Master of Social Work Studies\", substitute \"Master of Social Work (Qualifying)\". | 37 Schedule 3 (table – Item 55): After \"Master of Professional Psychology\", insert \"Master of Social Work (Qualifying)\". | 38 Schedule 3 (table – Item 56): After \"Doctor of Medicine\", insert \"Doctor of Physiotherapy\". | 39 Schedule 3 (table – Item 57): After \"Master of Social Work (Qualifying) R7O\", insert \"Master of Speech Pathology\". | 40 Schedule 3 (table – Item 57): Omit \"Master of Applied Science (Microbiology)\". | 41 Schedule 3 (table – Item 60): Omit \"Master of Health Science\". | 42 Schedule 3 (table – Item 60): Omit \"Master of Teaching\". | 43 Schedule 3 (table – Item 61): After \"Master of Nursing (Mental Health)\", insert \"Master of Nursing (Pre-Registration)\".", "Related_Explanatory_Statements": "LI 2024/29 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202429/00001", "Unmatched_Content": "I, Julie Collins, acting Minister for Social Services, make the following Determination."}
{"Instrument_Reference": "LI 2024/30", "Title": "Student Assistance (Education Institutions and Courses) Amendment (Masters by Coursework) Determination 2024 ", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Education courses and institutions > 2024", "Date_of_Issue": "11 December 2024", "Signatory": "Amanda Rishworth Minister for Social Services", "Registration_Number": "F2024L01672", "Registration_Date": "13 December 2024", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Amendment (Masters by Coursework) Determination 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 5D(1) of the Student Assistance Act 1973. | 4 Schedules: The instrument that is specified in Schedule 1 to this instrument is amended as set out in the applicable items in Schedule 1, and any other item in Schedule 1 to this instrument has effect according to its terms. Student Assistance (Education Institutions and Courses) Determination 2019 | 1 Schedule 3 (table – Item 2): After \"Master of Clinical Exercise Physiology\", insert \"Master of Dietetic Practice\". | 2 Schedule 3 (table – Item 11): Before \"Master of Dietetics\", insert \"Master of Clinical Audiology\". | 3 Schedule 3 (table – Item 12): After \"Master of Professional Psychology\", insert \"Master of Psychological Practice (with specialisations)\". | 4 Schedule 3 (table – Item 12): Omit \"Master of Teaching English to Speakers of Other Languages\". | 5 Schedule 3 (table – Item 17): After \"Master of Screen Studies\", insert \"Master of Social Work (Qualifying)\". | 6 Schedule 3 (table – Item 29): Omit \"Master of Dentistry\". | 7 Schedule 3 (table – after Item 29): Add: 29A Le Cordon Bleu Australia Master of Professional Accounting | 8 Schedule 3 (table – Item 30): Omit \"Master of Biotechnology and Business\", \"Master of Geoscience\", \"Master of Information Technology\" and \"Master of Radiopharmaceutical Science\". | 9 Schedule 3 (table – Item 52): After \"Master of Counselling\", insert \"Master of Paramedicine\". | 10 Schedule 3 (table – Item 52): After \"Master of Secondary Teaching\", insert \"Master of Social Work (Qualifying)\". | 11 Schedule 3 (table – Item 57): After \"Master of Marine and Antarctic Science\", insert \"Master of Occupational Therapy\". | 12 Schedule 3 (table – Item 58): After \"Master of Architecture\", insert \"Master of Clinical Exercise Physiology\". | 13 Schedule 3 (table – Item 58): Omit \"Master of Nurse Practitioner\". | 14 Schedule 3 (table – Item 58): After \"Master of Strategic Supply Chain Management\", insert \"Master of Teaching in Primary Education\". | 15 Schedule 3 (table – Item 60): After \"Master of Clinical Exercise Physiology\", insert \"Master of Clinical Neuropsychology\". | 16 Schedule 3 (table – Item 60): After \"Master of Clinical Pathology\", insert \"Master of Clinical Psychology\". | 17 Schedule 3 (table – Item 62): After \"Master of Counselling\", insert \"Master of Dietetics\". | 18 Schedule 3 (table – Item 62): After \"Master of Professional Psychology\", insert \"Master of Speech Pathology\". | 19 Schedule 3 (table – Item 63): After \"Master of Accountancy\", insert \"Master of Architecture (Urban Transformation)\". | 20 Schedule 3 (table – Item 63): After \"Master of Teaching (Birth – 5 years, Birth – 12 years)\", insert \"Master of Teaching Early Childhood and Primary\".", "Related_Explanatory_Statements": "LI 2024/30 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202430/00001", "Unmatched_Content": "I, Amanda Rishworth, Minister for Social Services, make the following Determination."}
{"Instrument_Reference": "LI 2023/37", "Title": "Student Assistance (Education Institutions and Courses) Amendment (No. 3) Determination 2023", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Education courses and institutions > 2023", "Date_of_Issue": "10 December 2023", "Signatory": "Amanda Rishworth Minister for Social Services", "Registration_Number": "F2023L01655", "Registration_Date": "12 December 2023", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Amendment (No. 3) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection and 5D(1) of the Student Assistance Act 1973. | 4 Schedules: The instrument that is specified in Schedule 1 to this instrument is amended as set out in the applicable items in Schedule 1, and any other item in Schedule 1 to this instrument has effect according to its terms. Student Assistance (Education Institutions and Courses) Determination 2019 | 1 Schedule 3 (table – Item 1): Omit \"Alphacrucis College\", insert \"Alphacrucis University College\". | 2 Schedule 3 (table – Item 11): Omit \"Master of Social Work\", insert \"Master of Social Work (Qualifying)\". | 3 Schedule 3 (table – Item 11): After \"Master of Teaching\", insert \"Master of Teaching Birth to Five Years Old\". | 4 Schedule 3 (table – Item 26): Before \"Master of Global Development\", insert \"Master of Clinical Exercise Physiology\". | 5 Schedule 3 (table – Item 29): After \"Master of Dietetics\", insert \"Master of Education (Inclusion and Diversity)\". | 6 Schedule 3 (table – Item 29): Omit \"Master of Special Education\". | 7 Schedule 3 (table – Item 37): After \"Master of Applied Psychology (Professional)\", insert \"Master of Clinical Exercise Physiology\". | 8 Schedule 3 (table – Item 39): Omit \"Master of International Urban and Environmental Management\". | 9 Schedule 3 (table – Item 40): After \"Master of Marine Science and Management\", insert \"Master of Nursing\". | 10 Schedule 3 (table – Item 45): Omit \"Master of Arts (Curatorial and Museum Studies)\". | 11 Schedule 3 (table – Item 45): After \"Master of Counselling and Psychotherapy\", insert \"Master of Curatorial and Museum Studies\". | 12 Schedule 3 (table – Item 46): Omit \"Master of Urban and Regional Planning\". | 13 Schedule 3 (table – Item 48): Omit \"Master of Educational Psychology\". | 14 Schedule 3 (table – Item 48): After \"Master of Psychology (Clinical Psychology)\", insert \"Master of Psychology (Educational and Developmental)\". | 15 Schedule 3 (table – Item 48): After \"Master of Teaching (Secondary)\", insert \"Master of Teaching (Secondary) Internship\". | 16 Schedule 3 (table – Item 57): Omit \"Master of Applied Science (Agricultural Science)\". | 17 Schedule 3 (table – Item 62): After \"Master of Health Science (Osteopathy)\", insert \"Master of Physiotherapy\".", "Related_Explanatory_Statements": "LI 2023/37 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202337/00001", "Unmatched_Content": "I, Amanda Rishworth, Minister for Social Services, make the following Determination."}
{"Instrument_Reference": "Education 2019/1", "Title": "Student Assistance (Education Institutions and Courses) Determination 2019", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Student Assistance (Education Institutions and Courses) Determination 2019 – Compilation No. 12", "Topic_Category": "Current > Education courses and institutions > 2019", "Date_of_Issue": "19 January 2019", "Signatory": "Paul Fletcher Minister for Families and Social Services", "Registration_Number": "F2026C00071", "Registration_Date": "27 January 2026", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Determination 2019. | 3 Authority: This instrument is made under subsections 3(1) and 5D(1) of the Student Assistance Act 1973. | 4 Definitions: In this instrument: accelerator program course has the same meaning as in the Higher Education Support Act 2003 accredited higher education course means a course that is: (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses – a course conducted and accredited as a higher education course by that institution. accredited secondary course means a course accredited as a secondary course by the State or Territory authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted. Act means the Student Assistance Act 1973. bridging study for overseas-trained professionals means the occupation-related subjects, course, tuition or training program that: (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. ESL course means a course of instruction in English as a second language. Masters qualifying course means a bridging course that gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course. National Register has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. Open Learning means a program of assessment based on study provided through Open Universities Australia Pty Ltd (ACN 053 431 888) trading as Open Universities Australia. Preparatory course means: (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). Pre-vocational course means a course designed to assist people to gain entry to a specific related VET course or an Australian Apprenticeship. registered training organisation means a training organisation that is registered on the National Register as a registered training organisation. special school means an institution located in Australia that is conducted primarily for students with a disability and is: (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. TEQSA means the Tertiary Education Quality and Standards Agency. VET means vocational education and training. VET course has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. VET Quality Framework has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses – a course conducted and accredited as a higher education course by that institution. (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. | 6 Higher education institutions: For the definition of higher education institution in subsection 3(1) of the Act, the following are to be regarded as higher education institutions for the purposes of the Act: (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. | 7 Secondary Schools: For the definition of secondary school in subsection 3(1) of the Act, the following are to be regarded as secondary schools for the purposes of the Act: (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. | 8 Technical and further education institutions: For the definition of technical and further education institution in subsection 3(1) of the Act, registered training organisations are to be regarded as technical and further education institutions for the purposes of the Act. | 9 Other education institutions: For paragraph (d) of the definition of education institution in subsection 3(1) of the Act, special schools are to be regarded as education institutions for the purposes of the Act. | 10 Secondary courses: For paragraph 5D(1)(a) of the Act, a secondary course is a course: (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (i) accredited secondary course subjects; or (ii) a VET course. | 11 Tertiary courses: (1) For paragraph 5D(1)(a) of the Act, a tertiary course is a course: (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table – an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table – an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table – an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (3) For paragraph 5D(1)(b) of the Act, a unit of a course mentioned in subsection (1) is part of a tertiary course. | 12 Tertiary courses-transitional arrangements for certain Schedule 2 courses and Schedule 3 courses: (1) For the purposes of paragraph 11(1)(c) of this instrument, this section applies to a course if: (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (2) For the purposes of 11(1)(c) of this instrument, this section applies to a course if: (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2) ; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2) ; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2) ; and (3) This section does not apply to a course in relation to a student, if: (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (4) For the purposes of this section, a student is receiving a student payment for the course if the student is receiving any of the following because the student is undertaking the course: (a) austudy payment under the Social Security Act 1991 ; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (a) austudy payment under the Social Security Act 1991 ; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (section 10) Column 1 – Course Column 2 – Education institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school School-based apprenticeship or traineeship Secondary school International Baccalaureate Secondary school Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school (paragraph 11(1)(a) and subsection 12(1)) Tertiary courses Item Column 1 Course Column 2 Education institution 1 Pre-vocational course Registered training organisation 2 ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course 3 VET course that is not: (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Higher education institution Registered training organisation 4 VET course that is not a VET course specified in item 5 Registered training organisation 5 VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution Registered training organisation 6 Undergraduate or postgraduate accredited higher education course at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (fa) course accredited at Masters level and specified in Schedule 3; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified and administered by the institution as a combined course; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (i) accelerator program course; or (j) a course that: (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified and administered by the institution as a combined course; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 7 Open Learning that: (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 8 Open Learning at the level of a VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 9 Open Learning at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (fa) course accredited at Masters level and specified in Schedule 3; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified and administered by the institution as a combined course; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 participating in Open Learning 10 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is identified and administered by each institution as a combined course To the extent that the course consists of study in the accredited higher education course—higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation 11 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is identified and administered by each institution as a combined course To the extent that the course consists of study in the accredited higher education course—higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Registered training organisation (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (fa) course accredited at Masters level and specified in Schedule 3; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified and administered by the institution as a combined course; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (i) accelerator program course; or (j) a course that: (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified and administered by the institution as a combined course; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified and administered by the institution as a combined course; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified and administered by the institution as a combined course; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Registered training organisation participating in Open Learning (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation participating in Open Learning (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (fa) course accredited at Masters level and specified in Schedule 3; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified and administered by the institution as a combined course; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified and administered by the institution as a combined course; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is identified and administered by each institution as a combined course (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is identified and administered by each institution as a combined course (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (paragraph 11(1)(b) and subsection 12(2)) Item Column 1 – Educational institution Column 2 – Course 1 Adelaide University Doctor of Clinical Dentistry Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Construction Management Master of Counselling and Psychotherapy Master of Curatorial and Museum Studies Master of Financial Planning Master of Information Technology (Enterprise Management) Master of Landscape Architecture Master of Midwifery (Graduate Entry) Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Early Childhood Education) Master of Teaching (Middle and Secondary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 1A Alphacrucis University College Master of Arts Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology 2 Australian Catholic University Master of Clinical Exercise Physiology Master of Dietetic Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work (Qualifying) Master of Teaching (Early Childhood and Primary) Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) (Internship) Master of Teaching (Secondary) (Leading Learning) Master of Theological Studies 3 Australian College of Applied Professions (formerly known as Australian College of Applied Psychology) Master of Counselling and Psychotherapy Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) 4 Australian College of Theology Limited Master of Arts (Ministry) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies 4A Australian National Institute of Management and Commerce Master of Professional Accounting 5 Australian National University Doctor of Medicine and Surgery Juris Doctor Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Professional Accounting Master of Professional Psychology Master of Statistics 6 Avondale University Master of Ministry Master of Teaching (Primary) Master of Teaching (Secondary) 7 Bond University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Professional Psychology Master of Psychology (Clinical) 8 Cairnmillar Institute School of Counselling & Psychotherapy Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) 9 Carnegie Mellon University Australia Master of Science in Information Technology (MSIT) Master of Science in Public Policy and Management (MSPPM) 10 Central Queensland University Master of Clinical Chiropractic Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Laboratory Medicine Master of Nursing (Graduate Entry) Master of Professional Accounting Master of Professional Psychology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 11 Charles Darwin University Doctor of Medicine Doctor of Pharmacy Master of Clinical Audiology Master of Dietetics Master of Engineering Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Pre-Registration) Master of Occupational Therapy Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Speech and Language Therapy Master of Speech Pathology Master of Teaching Master of Teaching Birth to Five Years Master of Teaching Early Childhood Master of Teaching Primary Master of Teaching Secondary 12 Charles Sturt University Doctor of Medicine Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Psychological Practice (with Specialisations) Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) 13 Christian Heritage College Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 14 Curtin University (formerly known as Curtin University of Technology) Doctor of Physiotherapy Master of Architecture Master of Architecture (OpenUnis) Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Geoscience (Geophysics) Master of Information Management Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science – Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) 15 Deakin University Doctor of Medicine Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Landscape Architecture Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Counselling Master of Dietetics Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of Landscape Architecture Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) 16 Eastern College Australia Master of Community Counselling Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development 17 Edith Cowan University Master of Clinical Nursing Master of Clinical Psychology Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Screen Studies Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 17A EQUALS International Master of Social Work Qualifying 18 Excelsia College (formerly known as Wesley Institute) Master of Counselling Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) 19 Federation University Australia Master of Clinical Exercise Physiology Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Engineering Technology (Mining) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Social Work (Qualifying) (Children and Families) Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 20 Flinders University Doctor of Medicine Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Clinical Exercise Physiology Master of Counselling (Behavioural Health) Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Birth to 5) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) 21 Gestalt Therapy Brisbane Pty Ltd Master of Gestalt Therapy 22 Griffith University Doctor of Medicine Juris Doctor Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Clinical Psychology Practice Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Pharmacy Master of Primary Teaching Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Rehabilitation Counselling Master of Social Work Master of Secondary Teaching Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Urban and Environmental Planning 23 Harvest Bible College Master of Arts (Ministry) 24 Holmesglen Institute of TAFE Master of Professional Accounting 24A Ikon Institute of Australia Master of Counselling and Psychotherapy Master of Social Work (Qualifying) Master of Teaching (Early Childhood) 25 ISN Psychology Pty Ltd Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Sport and Exercise) 26 James Cook University Master of Clinical Exercise Physiology Master of Global Development Master of Guidance and Counselling Master of Information Technology Master of Planning and Urban Design Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) 28 King's Own Institute Master of Accounting Master of Professional Accounting 29 La Trobe University Juris Doctor Master of Art Therapy Master of Business Analytics Master of Business Information Systems Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Dietetics Master of Education (Inclusion and Diversity) Master of Exercise Physiology Master of Extended Professional Accounting Master of Financial Analysis Master of Health Information Management Master of Information Technology Master of International Development Master of Marketing Master of Midwifery Practice Master of Nanotechnology Master of Nurse Practitioner Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Practice Master of Physiotherapy Practice Master of Planning Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Social Work Master of Social Work (Child and Family Practice) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) 29A Le Cordon Bleu Australia Master of Professional Accounting 30 Macquarie University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Inclusive and Special Education Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Speech and Language Pathology Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) 31 Melbourne Institute for Experiential and Creative Arts Therapy Master of Therapeutic Arts Practice 32 Melbourne Institute of Technology Master of Networking Master of Professional Accounting Master of Professional Accounting (MPA) 33 Melbourne Polytechnic Master of Professional and Practicing Accounting 34 Monash University Doctor of Medicine Doctor of Physiotherapy Doctor of Podiatric Medicine Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Clinical Psychology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Ultrasound Master of Nursing Practice Master of Nutrition and Dietetics Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design 35 Moore Theological College Master of Arts (Theology) Master of Theology 36 Morling College Ltd Master of Counselling 37 Murdoch University Doctor of Veterinary Medicine Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Clinical Exercise Physiology Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) 37A Ozford Institute of Higher Education Master of Professional Accounting 38 Queensland University of Technology Master of Applied Science (Medical Physics) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Nursing – Entry to Practice Master of Nutrition and Dietetics Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 39 RMIT University Juris Doctor Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Geospatial Science Master of Information Technology Master of International Development Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Physiotherapy Master of Professional Accounting Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment 40 Southern Cross University Master of Clinical Exercise Physiology Master of Marine Science and Management Master of Nursing Master of Osteopathic Medicine Master of Professional Accounting Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Teaching 41 Swinburne University of Technology Master of Architecture Master of Architecture and Urban Design Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Psychology (Educational and Developmental Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) 42 Sydney College of Divinity Master of Divinity Master of Divinity (Korean) Master of Theology Master of Theology (Korean) 43 Tabor Adelaide Master of Counselling Practice Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) 44 Top Education Institute Group Pty Ltd Master of Professional Accounting 45 University of Adelaide Doctor of Clinical Dentistry Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Curatorial and Museum Studies Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Teaching (Secondary) 46 University of Canberra Juris Doctor Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching 47 University of Divinity Master of Arts (Theology) Master of Divinity Master of Theological Studies Master of Theology 48 University of Melbourne Doctor of Dental Surgery Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Engineering Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Chemical Engineering Master of Civil Engineering Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapy Master of Cultural Material Conservation Master of Electrical Engineering Master of Environment Master of Environmental Engineering Master of Food and Packaging Innovation Master of Food Science Master of Genetic Counselling Master of Geography Master of Industrial Engineering Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Mechanical Engineering Master of Mechatronics Engineering Master of Music Therapy Master of Nursing Science Master of Professional Psychology Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Psychology (Educational and Developmental) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Software Engineering Master of Spatial Engineering Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) Internship Master of Translation and Interpreting Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning 49 University of New England Doctor of Medicine Master of Applied Linguistics (TESOL) Master of Education (Special and Inclusive Education) Master of Environmental Science and Management Master of Nursing Practice (Preregistration) Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Clinical) Advanced Entry Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 50 University of New South Wales Doctor of Medicine Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Exercise Physiology Master of Clinical Optometry Master of Commerce (Accounting) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Dietetics and Food Innovation Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Pharmacy Master of Physiotherapy and Exercise Physiology Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting 51 University of Newcastle Doctor of Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Exercise Physiology Master of Midwifery (Graduate Entry) Master of Nurse Practitioner Master of Professional Accounting Master of Professional Psychology Master of Social Work (Qualifying) Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) 52 University of Notre Dame Doctor of Medicine, Fremantle Campus Doctor of Medicine, Sydney Campus Master of Architecture Master of Counselling Master of Paramedicine Master of Physiotherapy Master of Primary Teaching Master of Primary Teaching, Sydney Campus Master of Professional Psychology Master of Secondary Teaching Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus 53 University of Queensland Doctor of Dental Medicine Doctor of Medicine (MD) Master of Agricultural Science Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Arts in Translation and Interpreting Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Neuropsychology and Clinical Psychology Master of Clinical Psychology Master of Commerce – Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance, Counselling and Careers) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Master of Nursing (Graduate Entry) Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Hygiene Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health Master of Public Health (#16 or #24) Master of Social Work (Qualifying) Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Urban Planning 54 University of South Australia Master of Architecture Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 55 University of Southern Queensland Juris Doctor Master of Clinical Psychology Master of Counselling Master of Education (Guidance and Counselling) Master of Education (Guidance, Counselling and Careers) Master of Engineering Practice Master of Information Systems Master of Information Technology Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Engineering Master of Professional Psychology Master of Social Work (Qualifying) 56 University of Sydney Doctor of Dental Medicine Doctor of Medicine Doctor of Physiotherapy Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Pharmacy Practice Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting and Business Performance Master of Professional Engineering Master of Public Health Master of Science in Medicine (Clinical Epidemiology) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies 57 University of Tasmania Bachelor of Arts / Master of Teaching Doctor of Medicine Master of Architecture Master of Economic Geology Master of Marine and Antarctic Science Master of Occupational Therapy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) R7O Master of Speech Pathology Master of Teaching 58 University of Technology, Sydney Juris Doctor Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Landscape Architecture Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Primary Education Master of Teaching in Secondary Education 59 University of the Sunshine Coast Master of Counselling Master of Dietetics (Sports Nutrition) Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 60 University of Western Australia Doctor of Dental Medicine Doctor of Medicine Doctor of Optometry Doctor of Pharmacy Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Neuropsychology Master of Clinical Pathology Master of Clinical Psychology Master of Environmental Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Social Work (By Coursework) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning 61 University of Wollongong Doctor of Medicine Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nursing (Pre-Registration) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 62 Victoria University Master of Applied Psychology (Clinical Psychology) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Dietetics Master of Health Science (Osteopathy) Master of Physiotherapy Master of Professional Accounting Master of Professional Psychology Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) 62A Wentworth Institute of Higher Education Master of Professional Accounting 63 Western Sydney University (formerly known as University of Western Sydney) Doctor of Medicine Juris Doctor Master of Accountancy Master of Architecture (Urban Transformation) Master of Art Therapy Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nursing Practice (Preregistration) Master of Professional Accounting Master of Professional Psychology Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth – 5 years, Birth – 12 years) Master of Teaching Early Childhood and Primary Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Construction Management Master of Counselling and Psychotherapy Master of Curatorial and Museum Studies Master of Financial Planning Master of Information Technology (Enterprise Management) Master of Landscape Architecture Master of Midwifery (Graduate Entry) Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Early Childhood Education) Master of Teaching (Middle and Secondary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology Master of Dietetic Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work (Qualifying) Master of Teaching (Early Childhood and Primary) Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) (Internship) Master of Teaching (Secondary) (Leading Learning) Master of Theological Studies Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies Juris Doctor Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development 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Psychology Master of Information Technology Master of Landscape Architecture Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Social Work (By Coursework) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nursing (Pre-Registration) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Dietetics Master of Health Science (Osteopathy) Master of Physiotherapy Master of Professional Accounting Master of Professional Psychology Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) Juris Doctor Master of Accountancy Master of Architecture (Urban Transformation) Master of Art Therapy Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nursing Practice (Preregistration) Master of Professional Accounting Master of Professional Psychology Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth – 5 years, Birth – 12 years) Master of Teaching Early Childhood and Primary Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Name Registration Commencement Application, saving and transitional provisions Student Assistance (Education Institutions and Courses) Determination 2019 25 Jan 2019 ( F2019L00062 ) 26 Jan 2019 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Amendment Determination 2019 24 Dec 2019 ( F2019L01707 ) 25 Dec 2019 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2020 21 Dec 2020 ( F2020L01664 ) 22 Dec 2020 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Determination 2019 25 Jan 2019 ( F2019L00062 ) 26 Jan 2019 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Amendment Determination 2019 24 Dec 2019 ( F2019L01707 ) 25 Dec 2019 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2020 21 Dec 2020 ( F2020L01664 ) 22 Dec 2020 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2021 8 June 2021 ( F2021L00708 ) 9 June 2021 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2021 17 December 2021 ( F2021L01820 ) 18 December 2021 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2022 19 Dec 2022 ( F2022L01701 ) 20 Dec 2022 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2023 13 June 2023 ( F2023L00768 ) 14 June 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2023 22 Aug 2023 ( F2023L01094 ) 23 Aug 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 3) Determination 2023 12 Dec 2023 ( F2023L01655 ) 13 Dec 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (Tertiary Course Requirements and Masters by Coursework) Determination 2024 19 July 2024 ( F2024L00905 ) 20 July 2024 (s 2(1) item 1) — — Student Assistance (Education Institutions and Courses) Amendment Determination 2021 8 June 2021 ( F2021L00708 ) 9 June 2021 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2021 17 December 2021 ( F2021L01820 ) 18 December 2021 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2022 19 Dec 2022 ( F2022L01701 ) 20 Dec 2022 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2023 13 June 2023 ( F2023L00768 ) 14 June 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2023 22 Aug 2023 ( F2023L01094 ) 23 Aug 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 3) Determination 2023 12 Dec 2023 ( F2023L01655 ) 13 Dec 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (Tertiary Course Requirements and Masters by Coursework) Determination 2024 19 July 2024 ( F2024L00905 ) 20 July 2024 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (Masters by Coursework) Determination 2024 13 Dec 2024 ( F2024L01372 ) 14 Dec 2024 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (Masters by Coursework) Determination 2025 31 March 2025 ( F2025L00453 ) 1 April 2025 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (Combined Courses and Masters by Coursework) Determination 2025 12 December 2025 ( F2025L01608 ) 2025 (s 2(1) item 1) — Provision affected How affected s 2 rep LA s 48D s 4 am F2023L01094 s 5 rep LA s 48C s 11 am F2024L00905 Schedule 2 Schedule 2 am F2023L01094 ; F2024L00905 Schedule 3 Schedule 3 am F2019L01707 ; F2020L01664 ed C2 am F2021L00708 ; F2021L01820 ed C4 am F2022L01701 ; F2023L00768 ; F2023L01655 ; F2024L00905 ; F2024L01372 ; F2025L00453 Schedule 4 rep LA s 48C", "Related_Explanatory_Statements": "Education 2019/1 – Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20191C12/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 1", "Title": "", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Notice of deferral of time to issue payment summaries", "Topic_Category": "Current > Employer obligations > Payment summaries > Notices", "Date_of_Issue": "28 June 2001", "Signatory": "Murray Crowe Assistant Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Murray Boyd Crowe, Assistant Commissioner of Taxation, grant the following deferrals under section 388-55 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953): a) Deferral from 14 July to 31 July 2001, for entities who are required to issue a payment summary under section 16-155 of Schedule 1 to the TAA 1953 in respect of withholding payments covered under sections 12-140, 12-210, 12-215, 12-245, 12-250, 12-255, 12-280, 12-285 of Schedule 1 to the TAA 1953 ; and b) Deferral from 14 July to 31 August 2001, for entities who are required to issue a payment summary under section 16-155 of Schedule 1 to the TAA 1953 in respect of withholding payments covered under section 12-145 of Schedule 1 to the TAA 1953 . | a) Deferral from 14 July to 31 July 2001, for entities who are required to issue a payment summary under section 16-155 of Schedule 1 to the TAA 1953 in respect of withholding payments covered under sections 12-140, 12-210, 12-215, 12-245, 12-250, 12-255, 12-280, 12-285 of Schedule 1 to the TAA 1953 ; and b) Deferral from 14 July to 31 August 2001, for entities who are required to issue a payment summary under section 16-155 of Schedule 1 to the TAA 1953 in respect of withholding payments covered under section 12-145 of Schedule 1 to the TAA 1953 . | Effective for payment summaries to be issued for the year ending 30 June 2001 | The deferrals are effective for payment summaries that are required to be issued under section 16-155 of Schedule 1 to the TAA 1953 for the financial year ending 30 June 2001.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 2", "Title": "", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Notice of exempting a class of entities from giving payment summary", "Topic_Category": "Current > Employer obligations > Payment summaries > Notices", "Date_of_Issue": "11 October 2000", "Signatory": "Michael Carmody Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Michael Joseph Carmody, Commissioner of Taxation, notify under section 16-180 of Schedule 1 to the Taxation Administration Act 1953 that I have exempted the class of entities described below, from the specific requirement under sections 16-155, 16-160 or 16-167 of Schedule 1 to the Taxation Administration Act 1953 to give the recipient a \"copy\" of the payment summary required to be provided under those sections. This exemption only applies to withholding payments covered under the provisions of Subdivisions 12-E (Payments where TFN or ABN not quoted) and 12-F (Dividend, interest and royalty payments) of Schedule 1 to the Taxation Administration Act 1953. | Entities in the class described below are thereby only required to provide the recipient with the original payment summary in accordance with sections 16-155, 16-160 or 16-167 of Schedule 1 to the Taxation Administration Act 1953. | Effective for payment summaries given on or after the date of this notice | This exemption applies to payment summaries given on or after the date of this notice. | Class of cases | The exemption from providing a duplicate copy of the payment summary applies only to entities who are required under sections 16-155 , 16-160 or 16-167 of Schedule 1 to the Taxation Administration Act 1953 to issue a payment summary (and a copy of it) to the recipient of a withholding payment under the provisions of Subdivisions 12-E and 12-F of Schedule 1 to the Taxation Administration Act 1953.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC002/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 3", "Title": "", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Notice of exemption from requirement to give a payment summary for passbook accounts", "Topic_Category": "Current > Employer obligations > Payment summaries > Notices", "Date_of_Issue": "26 July 2001", "Signatory": "Murray Crowe Assistant Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Murray Boyd Crowe, Assistant Commissioner of Taxation, pursuant to section 16-180 of Schedule 1 to the Taxation Administration Act 1953 do hereby exempt entities from the requirement to issue a payment summary under section 16-155 of Schedule 1 to the Taxation Administration Act 1953, in respect of a Division 12-E (Payments where TFN or ABN not quoted) or 12-F (Dividend, interest and royalty payments) withholding amount made on a passbook savings account, unless specifically requested by the recipient/payee. | Payers are therefore not required to provide passbook savings account holders with a payment summary where they have withheld amounts from payments in accordance with Division 12-E and 12-F , unless specifically requested to do so. | Effective for payment summaries required to be issued for the years ending 30 June 2001 and 30 June 2002 | This exemption applies to payment summaries required to be issued for the 2000/01 and 2001/02 financial years.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC003/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 10", "Title": "made under a contract to an individual engaged as a performing artist to perform in a promotional activity that is: (i) conducted in the presence of an audience; or (ii) intended to be communicated to an audience by print or electronic media; or (iii) for a film or tape; or (iv) for a television or radio broadcast; AND • the entity has issued a payment summary, that complies with the form and content requirements of subdivision 16-C of Schedule 1 to the Taxation Administration Act 1953 , to the individual who is a performing artist at the time each individual payment is made to the individual throughout a financial year", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Notice exempting a class of entities from giving an annual payment summary", "Topic_Category": "Current > Employer obligations > Payment summaries > Notices", "Date_of_Issue": "21 February 2002", "Signatory": "Murray Crowe Assistant Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Murray Boyd Crowe, Assistant Commissioner of Taxation, under section 16-180 of Schedule 1 to the Taxation Administration Act 1953 exempt the class of entities outlined below from the requirement to issue an annual payment summary under section 16-155 of Schedule 1 to the Taxation Administration Act 1953 . This exemption only applies to payments subject to withholding under subsection 12-60(2) of Schedule 1 to the Taxation Administration Act 1953 of a kind covered by regulation 44(1)(c) of the Taxation Administration Regulations 1976 . | This variation applies to payments made on or after 1 April 2002. | This exemption from providing an annual payment summary applies only to entities who are required under section 16-155 of Schedule 1 to the Taxation Administration Act 1953 to issue a payment summary to a recipient of a withholding payment under subsection 12-60(2) of Schedule 1 to the Taxation Administration Act 1953 of a kind covered by regulation 44(1)(c) of the Taxation Administration Regulations 1976 where: • the payment is made under a contract to an individual engaged as a performing artist to perform in a promotional activity that is: (i) conducted in the presence of an audience; or (ii) intended to be communicated to an audience by print or electronic media; or (iii) for a film or tape; or (iv) for a television or radio broadcast; AND • the entity has issued a payment summary, that complies with the form and content requirements of subdivision 16-C of Schedule 1 to the Taxation Administration Act 1953 , to the individual who is a performing artist at the time each individual payment is made to the individual throughout a financial year. | • the payment is made under a contract to an individual engaged as a performing artist to perform in a promotional activity that is: (i) conducted in the presence of an audience; or (ii) intended to be communicated to an audience by print or electronic media; or (iii) for a film or tape; or (iv) for a television or radio broadcast; AND • the entity has issued a payment summary, that complies with the form and content requirements of subdivision 16-C of Schedule 1 to the Taxation Administration Act 1953 , to the individual who is a performing artist at the time each individual payment is made to the individual throughout a financial year. | (i) conducted in the presence of an audience; or (ii) intended to be communicated to an audience by print or electronic media; or (iii) for a film or tape; or (iv) for a television or radio broadcast; AND | Expressions referred to above under the heading \"Class of cases\" have the same meaning as in regulation 44 of Taxation Administration Regulations 1976 .", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC010/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 11", "Title": "", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Notice of deferral of time to issue payment summaries", "Topic_Category": "Current > Employer obligations > Payment summaries > Notices", "Date_of_Issue": "29 May 2002", "Signatory": "Megan Yong A/g Assistant Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Megan Elizabeth Yong, A/g Assistant Commissioner of Taxation, grant the following deferrals under section 388-55 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953): a) Deferral from 14 July to 31 July, for entities who are required to issue a payment summary under section 16-155 of Schedule 1 to the TAA 1953 in respect of withholding payments covered under sections 12-140, 12-210 , 12-215 , 12-245 , 12-250 , 12-255 , 12-280 , 12-285 of Schedule 1 to the TAA 1953; | a) Deferral from 14 July to 31 July, for entities who are required to issue a payment summary under section 16-155 of Schedule 1 to the TAA 1953 in respect of withholding payments covered under sections 12-140, 12-210 , 12-215 , 12-245 , 12-250 , 12-255 , 12-280 , 12-285 of Schedule 1 to the TAA 1953; | and b) Deferral from 14 July to 31 August, for entities who are required to issue a payment summary under section 16-155 of Schedule 1 to the TAA 1953 in respect of withholding payments covered under section 12-145 of Schedule 1 to the TAA 1953. | b) Deferral from 14 July to 31 August, for entities who are required to issue a payment summary under section 16-155 of Schedule 1 to the TAA 1953 in respect of withholding payments covered under section 12-145 of Schedule 1 to the TAA 1953. | The deferrals are effective for payment summaries that are required to be issued under section 16-155 of Schedule 1 to the TAA 1953 for the financial years ending 30 June 2002, 30 June 2003 and 30 June 2004.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC011/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2023/22", "Title": "Taxation Administration (Single Touch Payroll Reporting Exemption for Withholding Payer Number Holders) Instrument 2023", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Employer obligations > Single touch payroll > 2023", "Date_of_Issue": "23 May 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L00778", "Registration_Date": "13 June 2023", "Body": "1 Name: This instrument is the Taxation Administration (Single Touch Payroll Reporting Exemption for Withholding Payer Number Holders) Instrument 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 July 2023. 1 July 2023. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 389-10(1) in Schedule 1 to the Act. | 4 Definitions: Note 1: A number of expressions used in this instrument have the same meaning as in the Act, including the following: (a) ABN; (b) Commissioner; (c) Pay as you go withholding. (a) ABN; (b) Commissioner; (c) Pay as you go withholding. Note 2: Expressions used in Schedule 1 to the Act have the same meaning as in the Income Tax Assessment Act 1997 (see section 3AA of the Act). In this instrument: Act means the Taxation Administration Act 1953. Single Touch Payroll reporting obligation means an obligation to notify the Commissioner of an amount under section 389-5 in Schedule 1 of the Act. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Exemption from Single Touch Payroll reporting: An entity is exempt from a Single Touch Payroll reporting obligation where: (a) the obligation arises in the period beginning on 1 July 2023 and ending on 30 June 2033; and (b) at the time the obligation arises, the entity: (i) does not have an ABN; and (ii) has been assigned a Withholding Payer Number by the Australian Taxation Office for the purposes of Pay as you go withholding. (a) the obligation arises in the period beginning on 1 July 2023 and ending on 30 June 2033; and (b) at the time the obligation arises, the entity: (i) does not have an ABN; and (ii) has been assigned a Withholding Payer Number by the Australian Taxation Office for the purposes of Pay as you go withholding. (i) does not have an ABN; and (ii) has been assigned a Withholding Payer Number by the Australian Taxation Office for the purposes of Pay as you go withholding. Taxation Administration - Single Touch Payroll - 2021-22 and 2022-23 years Withholding Payer Number Exemption 2021 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2023/22 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202322/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following legislative instrument."}
{"Instrument_Reference": "STP 2021/1", "Title": "Taxation Administration - Single Touch Payroll - Amounts to be Notified Determination 2021 legislative instrument", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Employer obligations > Single touch payroll > 2021", "Date_of_Issue": "3 February 2021", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2023C00028", "Registration_Date": "10 January 2023", "Body": "1. Name of instrument: This determination is the Taxation Administration - Single Touch Payroll - Amounts to be Notified Determination 2021 legislative instrument. | 2. Commencement: This instrument commences the day it is registered on the Federal Register of Legislation. | 3. Application: This instrument applies to the reporting required under section 389-5 of Schedule 1 to the Taxation Administration Act 1953. | 4. Determination: The following kinds of amounts are determined for the purposes of paragraph 389-5(2)(b) of Schedule 1 to the Taxation Administration Act 1953: (a) an amount that is not a SGAA sacrificed ordinary time earnings amount but which, as the result of an effective salary sacrifice arrangement, reduces the ordinary time earnings of an employee (b) an amount that is not a SGAA sacrificed salary or wages amount but which, as the result of an effective salary sacrifice arrangement, reduces the salary and wages payable to an employee (c) a superannuation liability amount (d) a tax offset amount (e) a foreign tax paid amount (f) an exempt foreign income amount (g) a foreign employment income amount (h) a lump sum D amount (i) a payment made under the Community Development Employment Project scheme (j) a voluntary agreement to withhold amount (k) a labour hire arrangement amount (l) an amount paid to an Australian Apprentice by the Commonwealth Department responsible for administering programs that have the purpose of encouraging training and developing skills within the Australian apprenticeships system. (a) an amount that is not a SGAA sacrificed ordinary time earnings amount but which, as the result of an effective salary sacrifice arrangement, reduces the ordinary time earnings of an employee (b) an amount that is not a SGAA sacrificed salary or wages amount but which, as the result of an effective salary sacrifice arrangement, reduces the salary and wages payable to an employee (c) a superannuation liability amount (d) a tax offset amount (e) a foreign tax paid amount (f) an exempt foreign income amount (g) a foreign employment income amount (h) a lump sum D amount (i) a payment made under the Community Development Employment Project scheme (j) a voluntary agreement to withhold amount (k) a labour hire arrangement amount (l) an amount paid to an Australian Apprentice by the Commonwealth Department responsible for administering programs that have the purpose of encouraging training and developing skills within the Australian apprenticeships system. | 5. Definitions: In this determination: (a) 'salary and wages' has the same meaning as in the Superannuation Guarantee (Administration) Act 1992 (b) 'SGAA sacrificed ordinary time earnings amount' has the same meaning as the term 'sacrificed ordinary time earnings amount' defined in the Superannuation Guarantee (Administration) Act 1992 (c) 'SGAA sacrificed salary or wages amount' has the same meaning as the term 'sacrificed salary or wages amount' defined in the Superannuation Guarantee (Administration) Act 1992 (d) 'employee' has the same meaning as in the Superannuation Guarantee (Administration) Act 1992, but disregard subsection 12(3) of that Act (e) 'superannuation liability amount' means the total of amounts which the entity will be liable to pay under the Superannuation Guarantee (Administration) Act 1992 in respect of payments made to an employee since the preceding 1 July (f) 'tax offset amount' means the amount claimed by a payee in a Tax file number declaration or Withholding declaration to reduce withholding due to an offset entitlement (g) 'foreign tax paid amount' - an amount of tax paid to a foreign government or revenue authority in respect of payments made to payees who are Australian residents for tax purposes but who are working in that foreign country (h) 'exempt foreign income amount' - an amount that constitutes foreign earnings of the payee that is exempt from tax under section 23AG of the Income Tax Assessment Act 1936 (i) 'foreign employment income amount' is an amount that is assessable income paid to payees, who are Australian tax residents, that is subject to tax in another country, for work performed in that country, if the qualification period is met (j) 'lump sum D amount' means the amount of a genuine redundancy payment or an early retirement payment (as defined in the Income Tax Assessment Act 1997 ) that does not exceed the amount worked out under section 83-170 of that Act (k) 'Voluntary agreement to withhold amount' is an amount withheld under Section 12-55 of Schedule 1 to Taxation Administration Act 1953 (l) 'Labour hire arrangement amount' is an amount withheld under section 12-60 of Schedule 1 to the Taxation Administration Act 1953 (m) 'Community Development Employment Project scheme' is a subsidised wage program for activities to prevent and address family violence and substance misuse problems in Indigenous communities (n) 'Australian Apprentice' means a person who is employed as an apprentice or trainee under a training contract approved by the government body responsible for the operation of the vocational education and training system within a State or Territory. (a) 'salary and wages' has the same meaning as in the Superannuation Guarantee (Administration) Act 1992 (b) 'SGAA sacrificed ordinary time earnings amount' has the same meaning as the term 'sacrificed ordinary time earnings amount' defined in the Superannuation Guarantee (Administration) Act 1992 (c) 'SGAA sacrificed salary or wages amount' has the same meaning as the term 'sacrificed salary or wages amount' defined in the Superannuation Guarantee (Administration) Act 1992 (d) 'employee' has the same meaning as in the Superannuation Guarantee (Administration) Act 1992, but disregard subsection 12(3) of that Act (e) 'superannuation liability amount' means the total of amounts which the entity will be liable to pay under the Superannuation Guarantee (Administration) Act 1992 in respect of payments made to an employee since the preceding 1 July (f) 'tax offset amount' means the amount claimed by a payee in a Tax file number declaration or Withholding declaration to reduce withholding due to an offset entitlement (g) 'foreign tax paid amount' - an amount of tax paid to a foreign government or revenue authority in respect of payments made to payees who are Australian residents for tax purposes but who are working in that foreign country (h) 'exempt foreign income amount' - an amount that constitutes foreign earnings of the payee that is exempt from tax under section 23AG of the Income Tax Assessment Act 1936 (i) 'foreign employment income amount' is an amount that is assessable income paid to payees, who are Australian tax residents, that is subject to tax in another country, for work performed in that country, if the qualification period is met (j) 'lump sum D amount' means the amount of a genuine redundancy payment or an early retirement payment (as defined in the Income Tax Assessment Act 1997 ) that does not exceed the amount worked out under section 83-170 of that Act (k) 'Voluntary agreement to withhold amount' is an amount withheld under Section 12-55 of Schedule 1 to Taxation Administration Act 1953 (l) 'Labour hire arrangement amount' is an amount withheld under section 12-60 of Schedule 1 to the Taxation Administration Act 1953 (m) 'Community Development Employment Project scheme' is a subsidised wage program for activities to prevent and address family violence and substance misuse problems in Indigenous communities (n) 'Australian Apprentice' means a person who is employed as an apprentice or trainee under a training contract approved by the government body responsible for the operation of the vocational education and training system within a State or Territory. Name Registration Commencement Application, saving and transitional provisions Taxation Administration - Single Touch Payroll - Amounts to be Notified Determination 2021 3 February 2021 ( F2021L00094 ) 3 February 2021 - Taxation Administration - Single Touch Payroll - Amounts to be Notified Amendment (Australian Apprenticeships Incentives) Determination 2022 6 December 2022 ( F2022L01583 ) 1 July 2022 - Provision affected How affected Section 2 rep LA s48D Subsection 4(l) ad F2022L01583 Subsection 5(n) ad F2022L01583 Section 5 rep LA s48C", "Related_Explanatory_Statements": "STP 2021/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/STP20211C1/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "STP 2019/5", "Title": "Taxation Administration - Single Touch Payroll - Grace periods for correcting statements legislative instrument", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Employer obligations > Single touch payroll > 2019", "Date_of_Issue": "21 June 2019", "Signatory": "Deborah Anne Jenkins Deputy Commissioner of Taxation", "Registration_Number": "F2019L00896", "Registration_Date": "27 June 2019", "Body": "1. Name of instrument: This determination is the Taxation Administration - Single Touch Payroll - Grace periods for correcting statements legislative instrument. | 2. Commencement: This instrument commences on 1 July 2018. | 3. Application: This instrument applies to all entities that make a statement notifying an amount under item 1 or 2 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953. | 4. Determination: (a) For the purposes of subsection 389-25(5) of Schedule 1 to the Taxation Administration Act 1953, the period within which an entity may correct a statement made in an Single Touch Payroll report is set out in the following table: ITEM COLUMN A If the original statement was made in relation to... COLUMN B Then the period commences on... COLUMN C And the period ends on the earlier of... 1 information or amounts relating to a person which the entity reasonably expects they will not be required to make another statement about within the same financial year the day the entity becomes aware that the statement is false or misleading (a) the 14th day after the day mentioned in column B, or (b) the 14th day after the end of the financial year in which the original statement was made. 2 a person which the entity reasonably expects it will be required to make another statement about within the same financial year the day the entity becomes aware that the statement is false or misleading (a) the day that, having regard to the pattern of statements made by the entity to the Commissioner under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 in respect of that person in the preceding six months, the entity would ordinarily next make a statement under that section in respect of that perso n, or (b) the 14th day after the end of the financial year in which the original statement was made. If the original statement was made in relation to... Then the period commences on... And the period ends on the earlier of... (a) the 14th day after the day mentioned in column B, or (b) the 14th day after the end of the financial year in which the original statement was made. (a) the day that, having regard to the pattern of statements made by the entity to the Commissioner under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 in respect of that person in the preceding six months, the entity would ordinarily next make a statement under that section in respect of that perso n, or (b) the 14th day after the end of the financial year in which the original statement was made. (b) The day in column B can be no later than the 14th day after the end of the financial year in which the original statement was made.", "Related_Explanatory_Statements": "STP 2019/5 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/STP20195/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/10", "Title": "Excise (Prescribed Condensate Production Area) By-Law 2022", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > By-laws > 2022", "Date_of_Issue": "25 March 2022", "Signatory": "Ben Kelly Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2022L00583", "Registration_Date": "11 April 2022", "Body": "1. Name of instrument: This instrument is the Excise (Prescribed Condensate Production Area) By-Law 2022. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This By-Law establishes certain prescribed condensate production areas with effect on or after the date of commencement. | 4. By-law: The areas specified in this section are prescribed condensate production areas . (a) Western Australia Carnarvon Basin Each of the production areas known as Angel, Barrow Island, Campbell, Chervil, Cossack, Cowle, Crest, Harriet/Lenita, Lambert/Hermes, Legendre/Legendre South, North Herald, Roller/Skate, Rankin Trend, Rosette, Rough Range, Saladin/Yammaderry, Sinbad, South Pepper, Tanami, Tidepole and Wanaea. Canning Basin Each of the production areas known as Blina, Sundown and West Terrace. Perth Basin Each of the production areas known as Dongara, Yardarino, Mondara and Mount Horner. (b) Queensland Bowen/Surat Basin Each of the production areas known as Alton, Anabranch, Beaufort, Bennett, Boggo Creek, Bony Creek, Boxleigh, Cabawin, Caneon, Conloi, Duarran, Eluanbrook, Euthulla, Fairymount, Grafton Range, Hope Creek, Kincora, Lamen, Louise, Lyndon caves, Maffra, Mascotte, Mayfield, McWhirter, Merivale, Mooga, Moonie, Myrtleville, Narrows, Oberina, Pickanjinnie, Pine Ridge, Pleasant Hills, Pringle Downs, Raslie, Richmond, Riverslea, Rolleston, Roma, Samari Plains, Silver Springs, Snake Creek, Snake Creek East, Sunnybank, Tarrawonga, Thomby Creek, Trinidad, Waratah, Warroon, Washpool, Yellowbank, Yellowbank Creek, Timbury hills, Wallumbilla South, Warooby, Westlands, Wingnut and Yanalah. Cooper/Eromanga Basin Each of the production areas known as Challum, Cook, Graham, Kercamurra, Kihee, Maxwell, Tennaperra, Thungo, Toby, Yanda, Black Stump, Bodalla South, Bogala, Chookoo, Cooroo, Glenvale, Ipundu, Jackson, Jackson South, Kenmore, Koora, Kooroopa, Mooliampah, Naccowlah South, Naccowlah West, Nockatunga, Sigma, Takyah, Talgeberry, Tickalara, Tinpilla, Tintaburra, Watson, Watson South and Wilson. (c) South Australia Cooper/Eromanga Basin Each of the production areas known as Alwyn, Big Lake, Bookabourdie, Brolga, Brumby, Burke, Cuttapirrie, Daralingie, Della, Dirkala, Dullingari, Dullingari North, Fly Lake, Gidgealpa, Jena, Kerinna, Kidman, Limestone Creek/Biala, Marabooka, Meranji, Merimelia, Moomba, Moorari, Mudrangie, Mundarie, Muteroo, Narcoonowie, Namur, Nungeroo, Spencer North, Spencer South, Spencer West, Strzelecki, Tirrawarra, Toolachee, Yapeni, Ulandi, Wancoocha and Woolkina. (d) Northern Territory Amadeus Basin Each of the production areas known as East Mereenie, Mereenie and Palm Valley. | 5. Definitions: Prescribed condensate production area has the meaning given by subsection 6CA(1) of the Excise Tarriff Act 1901. All other terms take their meaning from the Excise Act 1901. | 6. Repeals: This instrument repeals and replaces Excise By-Law - Prescribed Condensate Production Area (F2019L00411), registered on 26 March 2019.", "Related_Explanatory_Statements": "LI 2022/10 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This instrument repeals and replaces Excise By-Law - Prescribed Condensate Production Area (F2019L00411), registered on 26 March 2019.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202210/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/11", "Title": "Excise By-Law No. 114 (Amendment) (No. 1) 2022", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > By-laws > 2022", "Date_of_Issue": "25 March 2022", "Signatory": "Ben Kelly Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2022L00584", "Registration_Date": "11 April 2022", "Body": "1. Name of instrument: This instrument is the Excise By-Law No. 114 (Amendment) (No. 1) 2022. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. By-Law does not revoke any other by-Law: This by-law does not revoke any other by-law. | 4. Amendments: Excise By-Law No. 114 is amended as set out in this section. (a) Omit the second paragraph, substitute: Fields 2. For paragraph (a) of the definition of 'exempt offshore field' in subsection 3(1) of the Excise Tariff Act 1921, this by-law prescribes Cossack, Wanaea, Lambert/Hermes, Legendre/Legendre South, Angel, and Tidepole as fields. (b) Omit the third paragraph, substitute: Application of paragraph 2 3. Paragraph 2 is deemed to have taken effect on and from the following dates: (a) in respect of Cossack and Wanaea - 15 November 1995; (b) in respect of Lambert/Hermes - 20 October 1997; (c) in respect of Legendre/Legendre South - 30 April 2001; (d) in respect of Angel - 2 October 2008; (e) in respect of Tidepole - 1 November 2016. (a) Omit the second paragraph, substitute: Fields 2. For paragraph (a) of the definition of 'exempt offshore field' in subsection 3(1) of the Excise Tariff Act 1921, this by-law prescribes Cossack, Wanaea, Lambert/Hermes, Legendre/Legendre South, Angel, and Tidepole as fields. (b) Omit the third paragraph, substitute: Application of paragraph 2 3. Paragraph 2 is deemed to have taken effect on and from the following dates: (a) in respect of Cossack and Wanaea - 15 November 1995; (b) in respect of Lambert/Hermes - 20 October 1997; (c) in respect of Legendre/Legendre South - 30 April 2001; (d) in respect of Angel - 2 October 2008; (e) in respect of Tidepole - 1 November 2016. (a) in respect of Cossack and Wanaea - 15 November 1995; (b) in respect of Lambert/Hermes - 20 October 1997; (c) in respect of Legendre/Legendre South - 30 April 2001; (d) in respect of Angel - 2 October 2008; (e) in respect of Tidepole - 1 November 2016.", "Related_Explanatory_Statements": "LI 2022/11 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This by-law does not revoke any other by-law.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202211/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EBL 2019/1", "Title": "Excise By-Law - Condensate", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > By-laws > 2019", "Date_of_Issue": "1 March 2019", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2019L00412", "Registration_Date": "26 March 2019", "Body": "1. Name of instrument: This instrument is Excise By-Law - Condensate | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Revoking Previous instrument: This instrument repeals and replaces Excise By-Law 155 (F2008L04515), registered on 27 November 2008. | 4. Application: This instrument applies to condensate produced on or after the date of commencement. Condensate has the meaning given by subsection 4(1) of the Excise Act 1901 . | 5. By-law: Subitem 21.1 of the Schedule to the Excise Tariff Act 1921 applies to condensate for use in the recovery or production or recovery and production of goods falling within items 20 and 21.", "Related_Explanatory_Statements": "EBL 2019/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This instrument repeals and replaces Excise By-Law 155 (F2008L04515), registered on 27 November 2008.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/EBL20191/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2023/33", "Title": "Fuel Tax (Correcting Fuel Tax Errors) Determination 2023", "Enabling_Act": "Fuel Tax Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Fuel tax > Correcting errors > 2023", "Date_of_Issue": "6 September 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L01285", "Registration_Date": "25 September 2023", "Body": "1 Name: This instrument is the Fuel Tax (Correcting Fuel Tax Errors) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 60-10(1) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 110-5 of the Act, including the following: (a) assessed net fuel amount; (b) assessment; (c) fuel tax law; (d) GST group; (e) net fuel amount; (f) period of review; (g) tax period. (a) assessed net fuel amount; (b) assessment; (c) fuel tax law; (d) GST group; (e) net fuel amount; (f) period of review; (g) tax period. In this instrument: Act means the Fuel Tax Act 2006. Commissioner means the Commissioner of Taxation. compliance activity means an examination of your fuel tax affairs (other than an activity that the Commissioner notifies you in writing is not a compliance activity for the purposes of this instrument), and begins on the day the Commissioner advises you that an examination is to be made and ends on the day when the Commissioner: (a) gives a notice of assessment or amended assessment in relation to the tax period under examination; or (b) advises you that the examination has been finalised. Note: A compliance activity can be any examination of your fuel tax affairs, including matters related to reviews, audits, verification checks, record-keeping reviews or audits, and other similar activities. credit error means a mistake you made in working out your net fuel amount for an earlier tax period that would, if it was the only mistake made in the tax period, have resulted in your assessed net fuel amount for that earlier tax period being overstated, but does not include: (a) a fuel tax credit, to the extent to which your entitlement to that fuel tax credit has ceased under Division 47 of the Act; or (b) an omission of a fuel tax credit in its entirety in working out your net fuel amount for the tax period to which it would have been attributable under subsections 65-5(1), (2) or (3) of the Act. credit error amount means the amount by which the assessed net fuel amount for an earlier tax period would be overstated because of a credit error. debit error means a mistake you made in working out your net fuel amount for an earlier tax period that would, if it was the only mistake made in the tax period, have resulted in your assessed net fuel amount for that earlier tax period being understated. debit error amount means the amount by which the assessed net fuel amount for an earlier tax period would be understated because of a debit error. error means a credit error or debit error. fuel tax return has the same meaning as in section 995-1 of the Income Tax Assessment Act 1997. net sum of the debit errors means the sum of any debit error amounts, less the sum of any credit error amounts, which you include in the net fuel amount for the tax period in which you seek to correct a debit error for an earlier tax period. (a) gives a notice of assessment or amended assessment in relation to the tax period under examination; or (b) advises you that the examination has been finalised. (a) a fuel tax credit, to the extent to which your entitlement to that fuel tax credit has ceased under Division 47 of the Act; or (b) an omission of a fuel tax credit in its entirety in working out your net fuel amount for the tax period to which it would have been attributable under subsections 65-5(1), (2) or (3) of the Act. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 When an error may be corrected: In working out your net fuel amount for a tax period, you may correct an error you made in an earlier tax period if: (a) the error relates to an amount of fuel tax credit or any adjustments under the Act; (b) the earlier tax period started on or after 1 July 2012; (c) you lodge the fuel tax return for the tax period within the period of review for the assessment of the net fuel amount of the earlier tax period; (d) at the time of lodging your fuel tax return for the tax period: (i) the error does not relate to a matter that you have been notified is subject to a compliance activity, and was not made in working out your net fuel amount for an earlier tax period that is subject to compliance activity; or (ii) if paragraph (i) does not apply, the Commissioner has notified you in writing that the error can be corrected under this instrument; (e) you have not corrected that error, to any extent, in working out your net fuel amount for another tax period; (f) where the error is a debit error, the conditions in section 7 are met; and (g) you are registered for GST. (a) the error relates to an amount of fuel tax credit or any adjustments under the Act; (b) the earlier tax period started on or after 1 July 2012; (c) you lodge the fuel tax return for the tax period within the period of review for the assessment of the net fuel amount of the earlier tax period; (d) at the time of lodging your fuel tax return for the tax period: (i) the error does not relate to a matter that you have been notified is subject to a compliance activity, and was not made in working out your net fuel amount for an earlier tax period that is subject to compliance activity; or (ii) if paragraph (i) does not apply, the Commissioner has notified you in writing that the error can be corrected under this instrument; (e) you have not corrected that error, to any extent, in working out your net fuel amount for another tax period; (f) where the error is a debit error, the conditions in section 7 are met; and (g) you are registered for GST. (i) the error does not relate to a matter that you have been notified is subject to a compliance activity, and was not made in working out your net fuel amount for an earlier tax period that is subject to compliance activity; or (ii) if paragraph (i) does not apply, the Commissioner has notified you in writing that the error can be corrected under this instrument; | 7 Conditions for correcting a debit error: In working out your net fuel amount for a tax period, a debit error you made in an earlier tax period may be corrected if: (a) the error was not a result of recklessness as to the operation of a fuel tax law or intentional disregard of a fuel tax law; (b) the error is corrected in a fuel tax return that is lodged within the debit error time limit that corresponds with your current GST turnover specified in the table below; and (c) the net sum of the debit errors is less than the debit error value limit that corresponds with your current GST turnover specified in the table below. Current GST turnover Debit error time limit Debit error value limit Less than $20 million 18 months after the due date of the fuel tax return for the tax period in which the error was made $12,500 $20 million to less than $100 million 12 months after the due date of the fuel tax return for the tax period in which the error was made $25,000 $100 million to less than $500 million 12 months after the due date of the fuel tax return for the tax period in which the error was made $50,000 $500 million to less than $1 billion 12 months after the due date of the fuel tax return for the tax period in which the error was made $100,000 $1 billion and over 12 months after the due date of the fuel tax return for the tax period in which the error was made $560,000 (a) the error was not a result of recklessness as to the operation of a fuel tax law or intentional disregard of a fuel tax law; (b) the error is corrected in a fuel tax return that is lodged within the debit error time limit that corresponds with your current GST turnover specified in the table below; and (c) the net sum of the debit errors is less than the debit error value limit that corresponds with your current GST turnover specified in the table below. Note: For a GST group, the current GST turnover is calculated for the group by including supplies that you and any other GST group members make in accordance with subsection 188-15(2) of the A New Tax System (Goods and Services Tax) Act 1999. | 8 Error cannot be corrected by amending an assessment for a later tax period: You cannot correct an error made in working out your net fuel amount for an earlier tax period by requesting an amendment of your fuel tax return for a later tax period. Fuel Tax: Correcting Fuel Tax Errors Determination 2013 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2023/33 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202333/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/14", "Title": "Fuel Tax (Road User Charge) Amendment Determination 2026", "Enabling_Act": "Fuel Tax Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Fuel tax > 2026", "Date_of_Issue": "31 March 2026", "Signatory": "CATHERINE KING Minister for Infrastructure, Transport, Regional Development and Local Government", "Registration_Number": "F2026L00410", "Registration_Date": "31 March 2026", "Body": "1 Name: This instrument is the Fuel Tax (Road User Charge) Amendment Determination 2026. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 April 2026 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 43-10(8) of the Fuel Tax Act 2006. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Fuel Tax (Road User Charge) Determination 2023 | 1 After section 3: Omit \"This instrument commences on 1 July 2023. Dated 19 April 2023\" and insert: (4) I determine that, despite sections (2) and (3) of this instrument, for the period beginning on 1 April 2026 and ending on 30 June 2026, the road user charge for liquid and gaseous fuels is $0.000. Note: At the expiry of the period in section (4), the rates of the Road User Charge for liquid and gaseous fuels revert to the rates determined in sections (2) and (3) respectively.", "Related_Explanatory_Statements": "LI 2026/14 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202614/00001", "Unmatched_Content": "I, Catherine King, Minister for Infrastructure, Transport, Regional Development and Local Government, make the following instrument."}
{"Instrument_Reference": "LI 2026/15", "Title": "Excise Tariff (Fuel Duty Temporary Reduction) Determination 2026", "Enabling_Act": "Excise Tariff Act 1921", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Fuel tax > 2026", "Date_of_Issue": "2 April 2026", "Signatory": "Dr Jim Chalmers Treasurer", "Registration_Number": "F2026L00411", "Registration_Date": "02 April 2026", "Body": "1 Name: This instrument is the Excise Tariff (Fuel Duty Temporary Reduction) Determination 2026. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 April 2026. 1 April 2026 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Excise Tariff Act 1921. | 4 Definitions: Note: Expressions have the same meaning in this instrument as in the Excise Tariff Act 1921 as in force from time to time—see paragraph 13(1)(b) of the Legislation Act 2003. In this instrument: the Act means the Excise Tariff Act 1921. | 5 Determination of a lower percentage: Under subsection 6K(5) of the Act, 39.1 per cent is determined for the purposes of paragraph 6K(1)(b) of the Act. Note 1: Section 6K of the Act temporarily reduces the rates of excise duty on most fuels for the period 1 April 2026 to 30 June 2026 by 50 per cent unless a greater reduction is determined. This instrument reduces the excise duty rates by determining a percentage of the current rate (below 50 per cent) that should instead apply for the period. Note 2: This instrument also affects the rates of customs duty that apply to most fuels—see section 19AABA of the Customs Tariff Act 1995.", "Related_Explanatory_Statements": "LI 2026/15 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202615/00001", "Unmatched_Content": "I, Jim Chalmers, Treasurer, make the following determination."}
{"Instrument_Reference": "LI 2023/24", "Title": "", "Enabling_Act": "Fuel Tax Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Fuel tax > 2023", "Date_of_Issue": "19 April 2023", "Signatory": "Catherine King Minister for Infrastructure, Transport, Regional Development and Local Government", "Registration_Number": "F2023L00681", "Registration_Date": "2 June 2023", "Body": "I, CATHERINE KING, Minister for Infrastructure, Transport, Regional Development and Local Government, make the following instrument under subsection 43-10(8) of the Fuel Tax Act 2006. | (1) I revoke all previous determinations of the rate of road user charge. | (2) I determine that for the period mentioned in column 1 of the following table, the rate of road user charge for taxable fuels for which duty is payable at a rate per litre of fuel (liquid fuels ) is the rate mentioned in column 2 of the table. Rates of road user charge for liquid fuels Item Column 1 For the period: Column 2 the rate of road user charge per litre of fuel is: 1 1 July 2023 to 30 June 2024 $0.288 2 1 July 2024 to 30 June 2025 $0.305 3 beginning on 1 July 2025 $0.324 | (3) I determine that for the period mentioned in column 1 of the following table, the rate of road user charge for taxable fuels for which duty is payable at a rate per kilogram of fuel (gaseous fuels) is the rate mentioned in column 2 of the table. Rates of road user charge for gaseous fuels Item Column 1 For the period: Column 2 the rate of road user charge per kilogram of fuel is: 1 1 July 2023 to 30 June 2024 $0.385 2 1 July 2024 to 30 June 2025 $0.408 3 beginning on 1 July 2025 $0.432 | This instrument commences on 1 July 2023.", "Related_Explanatory_Statements": "LI 2023/24 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202324/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2016/5", "Title": "the Fuel Tax (Fuel Blends) Determination 2016 (No. 1)", "Enabling_Act": "Fuel Tax Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Fuel tax > 2016", "Date_of_Issue": "13 September 2016", "Signatory": "Deborah Jenkins Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01518", "Registration_Date": "28 September 2016", "Body": "1. This determination may be cited as the Fuel Tax (Fuel Blends) Determination 2016 (No. 1).: Commencement | 2. This determination commences on the day after registration.: Repeal of previous determination 3. Fuel Tax (Fuel blends) Determination 2006 (No. 3) (the previous determination) - F2006L02798, registered on 24 August 2006 is repealed on the commencement of this determination. Determination 4. This determination is a legislative instrument for the purposes of the Legislation Act 2003 ('Legislation Act'). | 5. This determination applies to blends that are produced after commencement.: Object 6. Under section 95-5 of the Fuel Tax Act, the Commissioner of Taxation may determine that a blend of a fuel and another product does not constitute a fuel for the purposes of the Fuel Tax Act. Where a blend is not a fuel 7. A blend of biodiesel classified to subitem 10.21 of the Schedule to the Excise Tariff Act 1921 containing a minimum concentration of: (a) 5.0% by volume of surfactant; or (b) 2.0% by volume oleic acid; whether or not the blend contains other substances) is not a fuel for the purposes of the fuel tax law where the blend is not marketed or sold for use as fuel in an internal combustion engine. (a) 5.0% by volume of surfactant; or (b) 2.0% by volume oleic acid; whether or not the blend contains other substances) is not a fuel for the purposes of the fuel tax law where the blend is not marketed or sold for use as fuel in an internal combustion engine. 8. A blend of a taxable fuel and another product or other products is not a fuel for the purposes of the fuel tax law where: (a) the blend is not marketed or sold for use as fuel in an internal combustion engine and (b) it can be demonstrated that the blend contains either: (i) a product listed in the Schedule at a concentration equal to or greater than the specified minimum; or (ii) more than one product listed in the Schedule and the total concentration of those products is equal to or exceeds 10% by volume; whether or not the blend contains other substances. (a) the blend is not marketed or sold for use as fuel in an internal combustion engine and (b) it can be demonstrated that the blend contains either: (i) a product listed in the Schedule at a concentration equal to or greater than the specified minimum; or (ii) more than one product listed in the Schedule and the total concentration of those products is equal to or exceeds 10% by volume; whether or not the blend contains other substances. (i) a product listed in the Schedule at a concentration equal to or greater than the specified minimum; or (ii) more than one product listed in the Schedule and the total concentration of those products is equal to or exceeds 10% by volume; Example An entity produces the following blends and does not market or sell them for use as fuel in an internal combustion engine: (1) 90% toluene with 10% v/v methyl ethyl ketone (1) 90% toluene with 8% v/v methyl ethyl ketone and 2% v/v butanol (Other alcohol) (1) 92% toluene with 4% v/v methyl ethyl ketone and 4% v/v butanol (Other alcohol) Under this determination, blends (1) and (2) do not constitute fuel for the purposes of the fuel tax law; blend (3) is a fuel for those purposes. (1) 90% toluene with 10% v/v methyl ethyl ketone (1) 90% toluene with 8% v/v methyl ethyl ketone and 2% v/v butanol (Other alcohol) (1) 92% toluene with 4% v/v methyl ethyl ketone and 4% v/v butanol (Other alcohol) Under this determination, blends (1) and (2) do not constitute fuel for the purposes of the fuel tax law; blend (3) is a fuel for those purposes. Definitions 9. The following expressions are defined for the purposes of this determination: biodiesel has the meaning given by subsection 3(1) of the Excise Tariff Act 1921; CAS registry number refers to the unique number allocated to the chemical substance in the registry of the Chemical Abstracts Service, a division of the American Chemical Society as they exist at the time of commencement of this determination; taxable fuel means taxable fuel as defined in section 110-5 of the Fuel Tax Act but only if they are classified to subitem 10.25, 10.26, 10.27 or 10.28 of the Schedule to the Excise Tariff Act 1921; v/v means volume to volume. Item Product CAS Registry Number Minimum concentration % v/v 1 Tertiary butyl alcohol 75-65-0 0.5 2 Other alcohols (other than methanol, ethanol and isopropyl alcohol) - 10.0 3 Ketones - 10.0 4 Methyl tertiary butyl ether 1634-04-4 1.0 5 Di-isopropyl ether 108-20-3 1.0 6 Other ethers - 10.0 7 Esters - 10.0 8 Surfactants 1.0 9 Silicone Oils 2.0 10 Oleic Acid 112-80-1 2.0 11 Water - 5.0", "Related_Explanatory_Statements": "EXC 2016/5 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20165/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2019/1", "Title": "Excise (Alcoholic strength of excisable goods) Determination 2019", "Enabling_Act": "Excise Act 1901", "Document_Type": "Determination", "Topic_Category": "Current > Excise > Rules > Alcohol > 2019", "Date_of_Issue": "01 March 2019", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2019L00431", "Registration_Date": "27 March 2019", "Body": "1. Name of determination: This determination is the Excise (Alcoholic strength of excisable goods) Determination 2019. | 2. Commencement: This determination commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This determination applies to alcoholic excisable goods entered for home consumption on or after the date of commencement. | 4. Revoking Previous determination: This instrument repeals and replaces Excise (Alcoholic strength of excisable goods) Determination 2009 (No. 1) (F2009L00998), registered on 12 March 2009. | 5. Determination: Sampling and Analysis 5.1 The alcoholic strength of alcoholic excisable goods must be measured by analysing samples of the product after it has reached its final alcoholic strength. 5.2 Packaged alcoholic excisable goods may either be: 5.2.1 sampled in the header vessel immediately prior to packaging; or 5.2.2 sampled directly from the packaging line. 5.3 Bulk alcoholic excisable goods may be sampled at any point after reaching final alcoholic strength. 5.4 For non-commercial beer produced at BOPS , it is sufficient to use the strength obtained from the test brews of each recipe, as opposed to sampling each batch produced. The strength of the recipes should be re-established where there is a change to the recipe. 5.5 5.5 Where sampling is required, sufficient samples must be taken to ensure an accurate actual strength of the alcoholic excisable good is established. 5.6 The alcoholic strength of a particular alcoholic excisable good: 5.6.1 is taken to be the average of the strength of all the sample measurements for that particular alcoholic excisable good ; 5.6.2 is to be expressed as a percentage, if the alcohol were measured at a temperature of 20°C; and 5.6.3 when calculating volume by reference to the specific gravity of alcohol, the calculation is to be made on the basis that the specific gravity of alcohol in relation to water is 0.79067 (based on a temperature of 20°C and in a vacuum). Measuring and Equipment 5.7 The instruments used to measure the alcoholic strength of alcoholic excisable goods, including hydrometers, thermometers and weighing instruments, must conform to legal requirements pertaining to measurement. 5.8 The methods that may be used are: 5.8.1 gas chromatography 5.8.2 near infra-red spectrometry 5.8.3 distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter; or 5.8.4 any other method capable of measuring the alcoholic strength of an alcoholic excisable good to an accuracy of plus or minus 0.2 percentage points of the actual strength. 5.9 Alcohol manufacturers producing less than 100,000 litres of fermented beverages (including beer) in a financial year may use a hydrometer and a formula to determine the alcoholic strength of each fermented beverage, provided the formula is supported by a documented testing process that shows the formula produces accurate results. Permitted Variations 5.10 For the purposes of working out the excise duty payable on alcoholic excisable goods (excluding beer subject to secondary fermentation): 5.10.1 if the actual strength does not exceed the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies. 5.10.2 if the actual strength exceeds the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies. 5.11 For the purposes of working out the excise duty payable on beer subject to secondary fermentation: 5.11.1 if the actual strength does not exceed the labelled (or otherwise indicated) strength by more than 0.3 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies. 5.11.2 if the actual strength exceeds the labelled (or otherwise indicated) strength by more than 0.3 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies. | 6. Definitions: In this determination: alcoholic excisable goods means goods which fall to tariff items 1, 2 or 3 of the Excise Tariff Act 1921. BOPS means brew on premises shops. BOPS are breweries licensed to provide to the public commercial facilities and equipment for the manufacture of beer for non-commercial purposes . strength means percentage by volume of alcohol at 20°C.", "Related_Explanatory_Statements": "EXC 2019/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This instrument repeals and replaces Excise (Alcoholic strength of excisable goods) Determination 2009 (No. 1) (F2009L00998), registered on 12 March 2009.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20191/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2019/2", "Title": "Excise (Volume - Alcoholic excisable goods) Determination 2019", "Enabling_Act": "Excise Act 1901", "Document_Type": "Determination", "Topic_Category": "Current > Excise > Rules > Alcohol > 2019", "Date_of_Issue": "01 March 2019", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2019L00430", "Registration_Date": "27 March 2019", "Body": "1. Name of determination: This determination is the Excise (Volume - Alcoholic excisable goods) Determination 2019. | 2. Commencement: This determination commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This determination applies to alcoholic excisable goods entered for home consumption on or after the date of commencement. | 4. Revoking Previous determination: This instrument repeals and replaces Excise (Volume - Alcoholic excisable goods) Determination 2009 (No. 1) (F2009L00992), registered on 13 March 2009. | 5. Determination: Sampling and analysis 5.1 Sufficient samples must be taken from each production or packaging run to ensure the average fill volume of the samples taken accurately reflects the average fill volume of all the containers. Measuring and equipment 5.2 The instruments and processes used to measure the volume of alcoholic excisable goods must conform with legal requirements pertaining to measurements, and consistently produce an accurate result. | 5.3 Measurement of volume must be corrected to 20º Celsius.: Permitted variations for the purposes of working out the excise duty payable on alcoholic excisable goods 5.4 For alcoholic excisable goods packaged in a bulk container : 5.4.1 if the volume of the contents is not nominated , the dutiable volume is the actual volume of the contents; 5.4.2 if the volume of the contents is nominated and: 5.4.2.1 the actual volume of the contents does not exceed 101% of the nominated volume, the dutiable volume is the nominated volume ; 5.4.2.2 the actual volume of the contents exceeds 101% of the nominated volume, the dutiable volume is the actual volume . 5.5 For alcoholic excisable goods not packaged in a bulk container: 5.5.1 if the volume of the contents is not indicated on the container, the dutiable volume is the actual volume of the contents; 5.5.2 if the volume of the contents is indicated on the container and: 5.5.2.1 the actual volume of the contents does not exceed 101.5% of the indicated volume, the dutiable volume is the indicated volume ; 5.5.2.2 the actual volume of the contents exceeds 101.5% of the indicated volume, the dutiable volume is the actual volume. | 6. Definitions: In this determination: alcoholic excisable goods means goods which fall to tariff items 1, 2 or 3 of the Excise Tariff Act 1921. bulk container means a container that has the capacity to hold more than 2 litres of liquid. container means any article capable of holding liquids.", "Related_Explanatory_Statements": "EXC 2019/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This instrument repeals and replaces Excise (Volume - Alcoholic excisable goods) Determination 2009 (No. 1) (F2009L00992), registered on 13 March 2009.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20192/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2024/21", "Title": "Excise (Blending Exemptions) Instrument 2024", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Rules > Fuels > 2024", "Date_of_Issue": "19 August 2024", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2024L01120", "Registration_Date": "9 September 2024", "Body": "1 Name: This instrument is the Excise (Blending Exemptions) Instrument 2024. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 77H(4) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 4 of the Act, including the following: (a) Duty or Excise duty; (b) fuel; (c) LPG. (a) Duty or Excise duty; (b) fuel; (c) LPG. In this instrument: Act means the Excise Act 1901. eligible goods has the meaning given by subsection 77H(5) of the Act. motor vehicle has the meaning given by section 995-1 of the Income Tax Assessment Act 1997, except that it does not include a vehicle: (a) designed merely to move goods with a forklift that is for use primarily off public roads; or (b) of a kind prescribed by regulations made for the purposes of paragraph 41-10(4)(b) of the Fuel Tax Act 2006. Excise Tariff Schedule means the Schedule to the Excise Tariff Act 1921. prescribed container or tank means: (a) a container that is capable of containing not more than 210 kilograms of LPG; (b) a tank at a residential premises in which blending of eligible goods occurs, where the resultant blend is not for use in carrying on an enterprise; or (c) a tank that is for use in a system for supplying LPG to at least two residential premises (whether or not the system also supplies fuel to premises other than residential premises). v/v means volume per volume, which is a measure of the concentration of a substance in a solution. (a) designed merely to move goods with a forklift that is for use primarily off public roads; or (b) of a kind prescribed by regulations made for the purposes of paragraph 41-10(4)(b) of the Fuel Tax Act 2006. (a) a container that is capable of containing not more than 210 kilograms of LPG; (b) a tank at a residential premises in which blending of eligible goods occurs, where the resultant blend is not for use in carrying on an enterprise; or (c) a tank that is for use in a system for supplying LPG to at least two residential premises (whether or not the system also supplies fuel to premises other than residential premises). | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Specified circumstances: For the purposes of subsection 77H(3) of the Act, goods that are the product of the blending of one or more eligible goods (with or without other substances) are taken not to be goods covered by paragraph 10(g) of the Excise Tariff Schedule in circumstances where: (a) oil and gasoline are blended for use as two-stroke gasoline and duty has been paid on the: (i) oil at the rate specified in item 15 of the Excise Tariff Schedule; and (ii) gasoline at the rate specified in subitem 10.5 of the Excise Tariff Schedule; (b) an incidental blend occurs because eligible goods are placed in a tank containing remnants of eligible goods or another substance; (c) diesel or biodiesel, on which duty has been paid, is blended with stabilised crude petroleum oil not covered by paragraph 10(a) of the Excise Tariff Schedule; (d) eligible goods, on which duty has been paid, are blended with a dye; (e) eligible goods, on which duty has been paid, are blended with prepared additives and: (i) the prepared additives enhance the performance of an internal combustion engine or assist in its maintenance; (ii) the prepared additives are not methanol or eligible goods (or their imported equivalents); and (iii) if the resultant blend is packaged into packages of more than 10 litres capacity, the total amount of all prepared additives in the blend does not exceed 0.5% v/v; or (f) the goods are the product of the blending of amounts of LPG without other substances and: (i) any applicable excise duty or an excise equivalent duty of Customs that is payable on each quantity of the LPG has been paid; (ii) the blending occurs in a prescribed container or tank; and (iii) the tank in which the blending occurs is not for use in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine. (a) oil and gasoline are blended for use as two-stroke gasoline and duty has been paid on the: (i) oil at the rate specified in item 15 of the Excise Tariff Schedule; and (ii) gasoline at the rate specified in subitem 10.5 of the Excise Tariff Schedule; (b) an incidental blend occurs because eligible goods are placed in a tank containing remnants of eligible goods or another substance; (c) diesel or biodiesel, on which duty has been paid, is blended with stabilised crude petroleum oil not covered by paragraph 10(a) of the Excise Tariff Schedule; (d) eligible goods, on which duty has been paid, are blended with a dye; (e) eligible goods, on which duty has been paid, are blended with prepared additives and: (i) the prepared additives enhance the performance of an internal combustion engine or assist in its maintenance; (ii) the prepared additives are not methanol or eligible goods (or their imported equivalents); and (iii) if the resultant blend is packaged into packages of more than 10 litres capacity, the total amount of all prepared additives in the blend does not exceed 0.5% v/v; or (f) the goods are the product of the blending of amounts of LPG without other substances and: (i) any applicable excise duty or an excise equivalent duty of Customs that is payable on each quantity of the LPG has been paid; (ii) the blending occurs in a prescribed container or tank; and (iii) the tank in which the blending occurs is not for use in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine. (i) oil at the rate specified in item 15 of the Excise Tariff Schedule; and (ii) gasoline at the rate specified in subitem 10.5 of the Excise Tariff Schedule; (i) the prepared additives enhance the performance of an internal combustion engine or assist in its maintenance; (ii) the prepared additives are not methanol or eligible goods (or their imported equivalents); and (iii) if the resultant blend is packaged into packages of more than 10 litres capacity, the total amount of all prepared additives in the blend does not exceed 0.5% v/v; or (i) any applicable excise duty or an excise equivalent duty of Customs that is payable on each quantity of the LPG has been paid; (ii) the blending occurs in a prescribed container or tank; and (iii) the tank in which the blending occurs is not for use in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine. Excise (Blending Exemptions) Determination 2014 (No. 1) | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2024/21 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202421/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following instrument."}
{"Instrument_Reference": "EXC 2016/4", "Title": "Excise (Volume - recycled waste oil) Determination 2016 (No. 1)", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Rules > Fuels > 2016", "Date_of_Issue": "13 September 2016", "Signatory": "Deborah Jenkins Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01517", "Registration_Date": "28 September 2016", "Body": "1. This determination may is the Excise (Volume - recycled waste oil) Determination 2016 (No. 1).: Commencement | 2. This determination will have effect from the day after it is registered.: Repeal of previous determination 3. Excise (Volume - recycled waste oil) Determination 2006 (No. 2) registered on 30 June 2006 is repealed on commencement of this determination. 4. The new instrument is a restatement of the previous determination which is scheduled to be repealed on 1 October 2016 under the sunsetting provisions as prescribed in Part 4 of Chapter 3 of the Legislation Act 2003 ( 'Legislation Act' ). Determination 5. This determination is a legislative instrument for the purposes of the Legislation Act 2003 ('Legislation Act' ). 6. This determination applies to recycled waste oil entered for home consumption on or after the date of commencement. Object 6. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume or weight of excisable goods. 7. These rules govern the measurement of volume, for excise purposes, of recycled waste oil produced and consumed by an oil recycler in the course or furtherance of carrying on its enterprise. Measuring and equipment 8. The instruments and processes used to measure the volume of recycled waste oil must produce a true measurement of the volume of the recycled waste oil. 9. An oil recycler who uses the recycled waste oil in the course or furtherance of carrying on an enterprise may measure the volume of the recycled waste oil by means of: • a properly calibrated flow meter; • a formula that determines the volume of output by reference to historical data from similar feedstock; or • any other similarly accurate method. • a properly calibrated flow meter; • a formula that determines the volume of output by reference to historical data from similar feedstock; or • any other similarly accurate method. Definitions 10. The following expressions are defined for the purposes of this determination: CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). in the course or furtherance of carrying on an enterprise has the same meaning as that expression when used in the A New Tax System (Australian Business Number) Act 1999. oil recycler means a person who engages in the 'recycling of oils' as defined in subsection 6(1) of the Product Stewardship (Oil) Act 2000. recycled waste oil has a meaning consistent with related terms in subsection 6(1) of the Product Stewardship (Oil) Act 2000.", "Related_Explanatory_Statements": "EXC 2016/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20164/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2016/7", "Title": "the Excise (Volume of Liquid Fuels - Temperature Correction) Determination 2016 (No. 2)", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Rules > Fuels > 2016", "Date_of_Issue": "13 September 2016", "Signatory": "Deborah Jenkins Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01519", "Registration_Date": "28 September 2016", "Body": "2. This determination commences on the day after it is registered.: Repeal of previous determination 3. Excise (Volume of Liquid Fuels - Temperature Correction) Determination 2016 (No. 1) (the previous determination) - F2016L00133, registered on 22 February 2016, is repealed on commencement of this determination. Determination 5. This determination is a legislative instrument for the purposes of the Legislation Act 2003 ('Legislation Act'). 6. This determination applies to liquid fuel delivered for home consumption pursuant to section 61C of the Excise Act on or after the date of commencement. Object 6. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume of excisable goods including fuel. 7. These rules govern the volume of liquid fuel for the purposes of working out the amount of excise duty payable on such fuel. Determining the volume of LPG 8. The volume of liquid fuel for working out the amount of excise duty payable must be determined at the time of delivery for home consumption using one of the permissible methods. 9. Permissible methods for determining the volume of fuel are: a. Method 1 - depending on the type of liquid fuel, the use of the appropriate temperature correcting method as set out in sub-paragraphs 10(a) or 10(b) below to convert the volume of the fuel to 15º Celsius; or b. Method 2 - measurement of volume at ambient temperature. a. Method 1 - depending on the type of liquid fuel, the use of the appropriate temperature correcting method as set out in sub-paragraphs 10(a) or 10(b) below to convert the volume of the fuel to 15º Celsius; or b. Method 2 - measurement of volume at ambient temperature. 10. For the purposes of sub-paragraph 9(a), the appropriate temperature correcting method depends on the type of liquid fuel as follows: a. For fuels classified to sub-items 10.5, 10.6, 10.7, 10.10, 10.12, 10.17, 10.18, 10.21 and 10.30 of the Schedule - the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel to 15° Celsius; or b. For fuel classifiable to sub-item 10.20 of the Schedule, i. the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel ethanol to 15° Celsius wherein the density of the fuel ethanol is taken to be 785 kg/m 3 at 15°C; or ii. the use of the Practical Alcohol Tables, to convert the volume of the fuel ethanol to 20° Celsius and then multiplying the result with a conversion factor of 0.995 to convert the volume of fuel from 20° Celsius to 15° Celsius. a. For fuels classified to sub-items 10.5, 10.6, 10.7, 10.10, 10.12, 10.17, 10.18, 10.21 and 10.30 of the Schedule - the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel to 15° Celsius; or b. For fuel classifiable to sub-item 10.20 of the Schedule, i. the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel ethanol to 15° Celsius wherein the density of the fuel ethanol is taken to be 785 kg/m 3 at 15°C; or ii. the use of the Practical Alcohol Tables, to convert the volume of the fuel ethanol to 20° Celsius and then multiplying the result with a conversion factor of 0.995 to convert the volume of fuel from 20° Celsius to 15° Celsius. i. the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel ethanol to 15° Celsius wherein the density of the fuel ethanol is taken to be 785 kg/m 3 at 15°C; or ii. the use of the Practical Alcohol Tables, to convert the volume of the fuel ethanol to 20° Celsius and then multiplying the result with a conversion factor of 0.995 to convert the volume of fuel from 20° Celsius to 15° Celsius. 11. A person who has aggregated clearances of liquid transport fuels exceeding 50,000 litres per accounting period must use Method 1 for all fuel other than fuel to which Excise (Volume - recycled waste oil) Determination 2006 (No. 2) (or any subsequent Determination that replaces it) applies. 12. A person who does not have aggregated clearances of liquid transport fuels exceeding 50,000 litres per accounting period and does not have a requirement on their periodic settlement permission to correct to 15º Celsius on all their liquid fuel clearances may use either Method 1 or 2 for all liquid fuel. 13. For the purposes of paragraph 10, the versions of the incorporated ASTM Petroleum Measurement Tables Volume Correction Factors and the Practical Alcohol Tables that are current at the time of commencement of this determination are to be used. 14. A person must use one Method for the duration of an accounting period, unless authorised in writing by the CEO to do otherwise. Definitions 15. The following expressions are defined for the purposes of this determination: accounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936, or another period approved in writing by the CEO; aggregated clearances means the volume of liquid transport fuels delivered for home consumption in the accounting period from a person's excise licensed establishments based on historical data, or the volume of liquid fuels reasonably expected to be delivered for home consumption in an accounting period if no historical data is available; biodiesel has the meaning given by subsection 3(1) of the Excise Tariff Act 1921; CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act); excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act; fuel ethanol means denatured ethanol for use as fuel in an internal combustion engine; liquid fuels means goods of a kind that fall within a classification in item 10 of the Schedule to the Excise Tariff Act 1921 (the Schedule) excluding goods classified to sub-items 10.19A, 10.19B and 10.19C; liquid transport fuels means gasoline (including that used in an aircraft), diesel, kerosene (for use in an aircraft), fuel oil, fuel ethanol, biodiesel and blends of gasoline or diesel; and volume correction factor (VCF) means a figure that is used to convert a volume taken at ambient temperature to a volume at 15º Celsius.", "Related_Explanatory_Statements": "EXC 2016/7 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20167/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2016/8", "Title": "the Excise (Volume of LPG - Temperature and Pressure Correction) Determination 2016 (No. 2)", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Rules > Fuels > 2016", "Date_of_Issue": "13 September 2016", "Signatory": "Deborah Jenkins Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01520", "Registration_Date": "28 September 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. Excise (Volume of LPG - Temperature and Pressure Correction) Determination 2016 (No. 1) - F2016L00130, registered on 22 February 2016, is repealed on commencement of this determination. Determination 4. This determination is a legislative instrument for the purposes of the Legislation Act 2003 ('Legislation Act'). 5. This determination applies to Liquefied Petroleum Gas (LPG) delivered for home consumption pursuant to section 61C of the Excise Act on or after the date of commencement. Object 6. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume of excisable goods. 7. These rules govern the volume of LPG for the purposes of determining the amount of excise duty payable on LPG. Determining the volume of LPG 8. In determining the volume of LPG (in litres) delivered into home consumption, the following methods are permissible subject to paragraphs 9, 10 and 12: Method 1 - Determining the volume of LPG in litres by use of a factor based on density. This method allows for the conversion from kilograms to litres of a quantity of LPG delivered for home consumption by either: (a) the use of a factor based on the measured density of the LPG at ambient temperature corrected to 15° Celsius using the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables for Light Hydrocarbon Liquids - Density Range 0.500 to 0.653 Kg/L at 15° C; or (b) the use of the conversion factor stipulated in Section 24(1) of the Excise Regulation 2015 (Excise Regulation). Method 2 - Determining the volume of LPG in litres at 15° Celsius by use of equilibrium vapour pressure and a temperature correction factor. Method 2 requires the use of the American Petroleum Institute (API) Manual of Petroleum Measurement Standards, Chapter 11.2.2M - Compressibility Factors for Hydrocarbons: 350-637 kg/m3 Density (15° C) and -46° C to 60° C Metering Temperature to correct the volume of LPG metered under operating pressure to the corresponding volume at the equilibrium vapour pressure for the metered temperature and the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables for Light Hydrocarbon Liquids - Density Range 0.500 to 0.653 Kg/L at 15° C, to correct the volume of the LPG to 15° Celsius. Method 3 - Determining the volume of LPG in litres at ambient temperature and operating pressure for aggregated clearances of transport LPG not exceeding 150,000 litres (a) the use of a factor based on the measured density of the LPG at ambient temperature corrected to 15° Celsius using the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables for Light Hydrocarbon Liquids - Density Range 0.500 to 0.653 Kg/L at 15° C; or (b) the use of the conversion factor stipulated in Section 24(1) of the Excise Regulation 2015 (Excise Regulation). 9. A person who has aggregated clearances of transport LPG exceeding 150,000 litres per accounting period must use either Method 1 or 2 for determining the volume of their transport LPG. 10. A person who does not have aggregated clearances of transport LPG exceeding 150,000 litres per accounting period and does not have a requirement on their permission issued under section 61C of the Excise Act to use Method 1 or 2 to correct the volume of LPG delivered on all their clearances may use Method 1, 2 or 3 for determining the volume of LPG. 11. For the purposes of paragraph 8, the versions of the incorporated API Manual of Petroleum Measurement Standards and the ASTM Petroleum Measurement Tables for Light Hydrocarbon Liquids that are current at the time of commencement of this determination are to be used. 12. A person must use one Method for the duration of an accounting period as stipulated in Section 24(2) of the Excise Regulation, unless authorised in writing by the CEO to do otherwise. Definitions 13. The following expressions are defined for the purposes of this determination: accounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936, or another period approved in writing by the CEO aggregated clearances means the volume of liquid transport fuels delivered for home consumption in the accounting period from a person's excise licensed establishments based on historical data, or the volume of liquid fuels reasonably expected to be delivered for home consumption in an accounting period if no historical data is available; aggregated clearances means the volume of LPG delivered for home consumption by you in the accounting period from excise licensed establishments based on historical data, or the volume of LPG reasonably expected to be delivered for home consumption by you in an accounting period if no historical data is available; CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act); excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act; LPG (or liquefied petroleum gas) means goods classified to sub-item 10.19A of the Schedule to the Excise Tariff Act 1921 (the Schedule); Transport LPG means LPG which is supplied or used in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine.", "Related_Explanatory_Statements": "EXC 2016/8 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20168/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2016/9", "Title": "Excise (Mass of CNG) Determination 2016 (No. 2) 2016", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Rules > Fuels > 2016", "Date_of_Issue": "13 September 2016", "Signatory": "Deborah Jenkins Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01522", "Registration_Date": "28 September 2016", "Body": "1. This determination is the Excise (Mass of CNG) Determination 2016 (No. 2) 2016.: Commencement | 2. This determination commences on the day after registration.: Repeal of previous determination 3. Excise (Mass of CNG) Determination 2016 (No. 1) - F2016L0013 registered on the 19/02/2016 is repealed on the commencement of this determination. Determination | 5. This determination is a legislative instrument for the purposes of the Legislation Act 2003.: 6. This determination applies to Compressed Natural Gas (CNG) classified to sub-item 10.19C of the Schedule to the Excise Tariff Act 1921 (the Schedule) that is delivered for home consumption pursuant to section 61C of the Excise Act on or after the date of commencement. Object 6. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume or weight of excisable goods. 7. These rules govern the methods for calculating the mass of excisable CNG for the purposes of determining the amount of excise duty payable. Determining the mass of CNG 8. To determine the duty applicable to excisable CNG, the dutiable quantity must first be determined. For excisable CNG this is the mass in kilograms. In determining the mass of excisable CNG delivered into home consumption, the following methods are permissible: 9. Where a person's measuring equipment can differentiate quantities of excisable CNG from other quantities of CNG produced or natural gas used the person must, subject to paragraph 13, calculate the mass of excisable CNG delivered into home consumption using method 1, 2 or 3. Method 1 - If your measuring equipment measures goods in kilograms, you must use this figure. Method 2 - If your measuring equipment measures goods as energy (joules), you must convert to kilograms by either: (a) the use of the conversion factor stipulated in Section 24(3) of the Excise Regulation 2015 (Excise Regulation); or (b) the use of a conversion factor based on the composition of the gas by mole fraction using the method as described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition. Method 3 - If your measuring equipment measures goods in volume (cubic metres), you must calculate the mass of excisable CNG delivered into home consumption by either: (a) (i) converting from cubic metres (m 3 ) to megajoules by using the heating value and any associated correction/pressure factors of the gas, as supplied by your gas distributor in your most recent tax invoice, or by applying an average heating value and an average of any associated correction/pressure factors of the gas, as supplied by your gas distributor, over an accounting period; and then (ii) converting the megajoule value to kilograms by employing the rate stipulated in Section 24(3) of the Excise Regulation; or (b) (i) correcting the volume of gas measured by you to standard referencing conditions (101.325 kPa and 288.15 K) using Australian Standard / International Organization for Standardization AS ISO 13443-2007, Natural gas - Standard reference conditions; and then (ii) applying the conversion factor based on the composition of the gas by mole fraction as per the method described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition. (a) the use of the conversion factor stipulated in Section 24(3) of the Excise Regulation 2015 (Excise Regulation); or (b) the use of a conversion factor based on the composition of the gas by mole fraction using the method as described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition. (a) (i) converting from cubic metres (m 3 ) to megajoules by using the heating value and any associated correction/pressure factors of the gas, as supplied by your gas distributor in your most recent tax invoice, or by applying an average heating value and an average of any associated correction/pressure factors of the gas, as supplied by your gas distributor, over an accounting period; and then (ii) converting the megajoule value to kilograms by employing the rate stipulated in Section 24(3) of the Excise Regulation; or (b) (i) correcting the volume of gas measured by you to standard referencing conditions (101.325 kPa and 288.15 K) using Australian Standard / International Organization for Standardization AS ISO 13443-2007, Natural gas - Standard reference conditions; and then (ii) applying the conversion factor based on the composition of the gas by mole fraction as per the method described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition. (i) converting from cubic metres (m 3 ) to megajoules by using the heating value and any associated correction/pressure factors of the gas, as supplied by your gas distributor in your most recent tax invoice, or by applying an average heating value and an average of any associated correction/pressure factors of the gas, as supplied by your gas distributor, over an accounting period; and then (ii) converting the megajoule value to kilograms by employing the rate stipulated in Section 24(3) of the Excise Regulation; or (i) correcting the volume of gas measured by you to standard referencing conditions (101.325 kPa and 288.15 K) using Australian Standard / International Organization for Standardization AS ISO 13443-2007, Natural gas - Standard reference conditions; and then (ii) applying the conversion factor based on the composition of the gas by mole fraction as per the method described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition. 10. Where a person's measuring equipment cannot differentiate excisable quantities of CNG from other quantities of CNG produced or natural gas used and aggregated clearances of excisable CNG do not exceed 150,000 kilograms per accounting period, subject to paragraph 13, the following methods to calculate the mass of excisable CNG delivered into home consumption are permissible: Method 4 - a measured constructive method of apportionment using an appropriate reliable measure (or combination of reliable measures) may be used as the basis for calculating the quantity of excisable CNG. Method 5 - a measured deductive method of apportionment using an appropriate reliable measure (or combination of reliable measures) may be used as the basis for calculating the quantity of excisable CNG. 11. For methods 4 and 5, appropriate reliable measures that may be used as the basis for calculating quantities of excisable CNG include: • gas flow meter measuring equipment • a vehicle's odometer readings of kilometres actually travelled • route distances if a vehicle operates on fixed routes • kilowatt hours of electricity generated • hours of operation of vehicle or equipment, or • average hourly fuel consumption of vehicle or equipment • gas flow meter measuring equipment • a vehicle's odometer readings of kilometres actually travelled • route distances if a vehicle operates on fixed routes • kilowatt hours of electricity generated • hours of operation of vehicle or equipment, or • average hourly fuel consumption of vehicle or equipment 12. For the purposes of paragraph 9, the versions of the incorporated standards Australian Standard AS ISO 13443-2007 and the International Organization for Standardization ISO 6976-1995 that are current at the time of commencement of this determination are to be used. 13. A person must only use one Method for each excise licensed establishment for the duration of an accounting period unless authorised in writing by the CEO to do otherwise. Definitions 14. The following expressions are defined for the purposes of this determination: accounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936, or another period approved in writing by the CEO. aggregated clearances means the mass of CNG delivered for home consumption by you in the accounting period from excise licensed establishments based on historical data, or the mass of CNG reasonably expected to be delivered for home consumption by you in an accounting period if no historical data is available. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). CNG means compressed natural gas. Excisable CNG means CNG classified to sub-item 10.19C of the Schedule. excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act.", "Related_Explanatory_Statements": "EXC 2016/9 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20169/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2024/26", "Title": "Excise (Concessional Spirits – Class of Persons) Determination 2024", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Spirits > 2024", "Date_of_Issue": "4 November 2024", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2024L01498", "Registration_Date": "25 November 2024", "Body": "1 Name: This instrument is the Excise (Concessional Spirits – Class of Persons) Determination 2024. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details The whole of this instrument 1 January 2025. 1 January 2025 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 77FE of the Act. | 4 Definitions: In this instrument: Act means the Excise Act 1901. education institution has the meaning given by section 195-1 of the GST Act. government related entity has the meaning given by section 195-1 of the GST Act. GST Act means the A New Tax System (Goods and Services Tax) Act 1999. health care practitioner means a person who: (a) is a health practitioner as defined in section 3 of the Therapeutic Goods Act 1989; or (b) belongs to a class of persons specified in column 2 of item 4 in Schedule 8 to the Therapeutic Goods Regulations 1990. health facility means a health, aged care or other facility that employs at least one health care practitioner in their capacity as a health care practitioner. hospital has the meaning given by subsection 121-5(5) of the Private Health Insurance Act 2007. institute of medical research means an entity whose principal activity is medical research as defined in section 4 of the National Health and Medical Research Council Act 1992, and which is: (a) established by or under a law of the Commonwealth, or a State or Territory; (b) accredited by the National Health and Medical Research Council (NHMRC); or (c) affiliated with an Australian university or hospital. medical institution means: (a) a hospital; (b) a health facility; or (c) an institute of medical research. Tariff Act means the Excise Tariff Act 1921. veterinary practitioner means a person registered under relevant Commonwealth, State or Territory laws to practice veterinary sciences or veterinary surgery. (a) is a health practitioner as defined in section 3 of the Therapeutic Goods Act 1989; or (b) belongs to a class of persons specified in column 2 of item 4 in Schedule 8 to the Therapeutic Goods Regulations 1990. (a) established by or under a law of the Commonwealth, or a State or Territory; (b) accredited by the National Health and Medical Research Council (NHMRC); or (c) affiliated with an Australian university or hospital. (a) a hospital; (b) a health facility; or (c) an institute of medical research. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Classes of persons: The classes of persons determined for the purposes of subitem 3.6 of the Schedule to the Tariff Act are: (a) health care practitioners; (b) veterinary practitioners; (c) medical institutions; (d) government related entities; and (e) education institutions. (a) health care practitioners; (b) veterinary practitioners; (c) medical institutions; (d) government related entities; and (e) education institutions. | 7 Maximum quantity of spirit: For the purposes of subitem 3.6 of the Schedule to the Tariff Act, a person included in the class of persons specified in column 1 of an item in the following table must not use more than the quantity of spirit specified in column 2 of that item in a calendar year for an industrial, manufacturing, scientific, medical, veterinary or educational purpose. Item Column 1 – class of persons Column 2 – maximum quantity of spirit 1 Health care practitioners 200 litres 2 Veterinary practitioners 200 litres 3 Medical institutions 1,000 litres 4 Government related entities 1,000 litres 5 Education institutions 1,000 litres Note : See section 77FH of the Act, which is about the payment of duty equivalent if spirit is delivered to a person included in a class determined under this instrument and the person does not use the spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose. Note : See section 77FH of the Act, which is about the payment of duty equivalent if spirit is delivered to a person included in a class determined under this instrument and the person does not use the spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose. Excise (Concessional spirits – class of persons) Determination 2014 (No.1) | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2024/26 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202426/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "EXC 2020/1", "Title": "Excise (Spirit blending exemptions) Determination 2020 (No. 1)", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Spirits > 2020", "Date_of_Issue": "6 August 2020", "Signatory": "Louise Clarke Deputy Commissioner of Taxation", "Registration_Number": "F2020L01108", "Registration_Date": "31 August 2020", "Body": "1. Name of instrument: This legislative instrument is the Excise (Spirit blending exemptions) Determination 2020 (No. 1). | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This instrument applies to circumstances that occur on or after the date of commencement. | 4. Determination: Under subsection 77FM(3) of the Excise Act, the CEO may determine specific circumstances where the blending of spirit to produce spirit is not taken to constitute the manufacture of that spirit under the Excise Act. By setting out in this determination the circumstances in which spirit blending to produce spirit is not considered the manufacture of that spirit for excise purposes, this ensures such spirit blending will not fall into the excise system and its regulatory requirements. Blending circumstances Spirit blending to produce spirit is taken not to constitute the manufacture of a spirit described by item 3 of the Schedule in the following circumstances: (a) the incidental blending that occurs where spirit, whether previously entered for home consumption or not, is placed in a vessel or container with remnants of a spirit or another substance. (b) the blending of spirit that has been previously entered for home consumption under subitems 3.5, 3.6 and 3.7 of the Schedule with like spirit also previously entered for home consumption under the same tariff subitem, or another substance, by a person who has approval under the Excise Act to use that spirit and the blending occurs as an incident of employing the spirit in a manner commensurate with the tariff subitem. (c) the blending of denatured spirit that has been previously entered for home consumption under subitem 3.8 of the Schedule with denatured spirit also previously entered for home consumption under the same tariff subitem or another substance (other than goods classified to items 1, 2 or 3 of the Schedule) except in order to produce a beverage. (d) the blending of spirit that has been previously entered for home consumption with like spirit also previously entered for home consumption where these spirits attract the same rate of excise duty. (a) the incidental blending that occurs where spirit, whether previously entered for home consumption or not, is placed in a vessel or container with remnants of a spirit or another substance. (b) the blending of spirit that has been previously entered for home consumption under subitems 3.5, 3.6 and 3.7 of the Schedule with like spirit also previously entered for home consumption under the same tariff subitem, or another substance, by a person who has approval under the Excise Act to use that spirit and the blending occurs as an incident of employing the spirit in a manner commensurate with the tariff subitem. (c) the blending of denatured spirit that has been previously entered for home consumption under subitem 3.8 of the Schedule with denatured spirit also previously entered for home consumption under the same tariff subitem or another substance (other than goods classified to items 1, 2 or 3 of the Schedule) except in order to produce a beverage. (d) the blending of spirit that has been previously entered for home consumption with like spirit also previously entered for home consumption where these spirits attract the same rate of excise duty. | 5. Definitions: In this determination: CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). Spirit means goods described in item 3 of the Schedule to the Excise Tariff Act 1921 (Tariff Act). Schedule means the Schedule to the Excise Tariff Act 1921. | 6. Repeals: This instrument repeals the Excise (Spirit blending exemptions) Determination 2010 (No.1) (F2010L00823) registered on 12 April 2010.", "Related_Explanatory_Statements": "EXC 2020/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This instrument repeals the Excise (Spirit blending exemptions) Determination 2010 (No.1) (F2010L00823) registered on 12 April 2010.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20201/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2016/6", "Title": "Excise Concessional spirit approvals guidelines 2016 (No. 2)", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Spirits > 2016", "Date_of_Issue": "13 September 2016", "Signatory": "Deborah Jenkins Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01554", "Registration_Date": "30 September 2016", "Body": "1. Name of instrument: This determination is the Excise Concessional spirit approvals guidelines 2016 (No. 2). | 2. Legislative Instrument: This determination is a legislative instrument for the purposes of the Legislation Act 2003 (Legislation Act). | 3. Commencement: This determination commences on the day after it is registered. On commencement it replaces and repeals Excise concessional spirit approvals guidelines 2006 (No. 1) (which expires on 1 October 2016). | 4. Application: This determination applies to applications for approval to use spirit free of duty that is delivered under subitem 3.7 of the Schedule to the Excise Tariff Act 1921. It applies to applications received on or after the date of commencement. | 5. Revoking of previous instrument: Excise concessional spirit approvals guidelines 2006 (No. 1) is revoked on commencement of this determination. The new instrument is a restatement of the previous determination which is scheduled to be repealed on 1 October 2016 under the sunsetting provisions as prescribed in Part 4 of Chapter 3 of the Legislation Act. | 6. Determination: For the purposes of subsection 77FF(5) of the Excise Act, the following are guidelines the CEO will follow when considering whether to grant a person an approval [1] to use spirit for a specified industrial, manufacturing, scientific, medical, veterinary or educational purpose. Approval may be given to persons to use spirit for appropriate and specific industrial, manufacturing, scientific, medical, veterinary or educational purposes. Appropriate purposes do not include using spirit in any of the following ways: • as a beverage or in the production of a beverage (other than as an incidental input); • in any product (including products that are not beverages) that may be consumed for an intoxicating effect. • as a fuel (or a component of fuel) • on-supply to another person (unless expressly permitted by the CEO in an approval granted under subsection 77FF(1) of the Excise Act. • as a beverage or in the production of a beverage (other than as an incidental input); • in any product (including products that are not beverages) that may be consumed for an intoxicating effect. • as a fuel (or a component of fuel) • on-supply to another person (unless expressly permitted by the CEO in an approval granted under subsection 77FF(1) of the Excise Act. An approval may be given to use a once-off specified amount of spirit, or to use a specified amount of spirit in a calendar month or a calendar year. An approval may specify an end date after which approval to use the spirit expires, or may be given as an ongoing approval (valid until revoked). The CEO must be satisfied that the spirit will be used for the specified purpose, and that it is unlikely that the spirit will be used for another purpose, having regard to; • The quantity of spirit specified in the approval • The conditions (if any) to which the approval may be subject • Other matters the CEO considers to be relevant in order to reduce risk to the revenue or ensure compliance with the Excise legislation. • The quantity of spirit specified in the approval • The conditions (if any) to which the approval may be subject • Other matters the CEO considers to be relevant in order to reduce risk to the revenue or ensure compliance with the Excise legislation. When making a decision the CEO may take into account any matters relevant to determine any risks to revenue or the likelihood of compliance with the Excise legislation. For example, this may include: • whether an applicant is fit and proper for being entrusted with the spirit (an entity's prior tax compliance history and financial resources may be relevant) • whether the spirit will be used in the course or furtherance of an enterprise that the applicant carries on [2] • arrangements for the storage and handling of the spirit • the applicant's ability to keep appropriate records, and provide access to those records when required • the likelihood of the spirit being used for a purpose other than the approved purpose. • whether an applicant is fit and proper for being entrusted with the spirit (an entity's prior tax compliance history and financial resources may be relevant) • whether the spirit will be used in the course or furtherance of an enterprise that the applicant carries on [2] • arrangements for the storage and handling of the spirit • the applicant's ability to keep appropriate records, and provide access to those records when required • the likelihood of the spirit being used for a purpose other than the approved purpose. Applications for approval should be made in writing and should provide information necessary to enable the CEO to make a decision. This includes the applicant's identifying details, particulars about the quantity, type and strength of spirit to be used and any other information the CEO considers relevant in making a decision. A person who receives spirit free of duty under an approval may be required to account for its use. If the person fails to account to the satisfaction of the CEO, they may become liable to pay an amount equal to the duty that would have been payable on the spirit if there had been no approval [3] . A decision to refuse an application for approval, or to impose conditions on an approval, is a reviewable decision (see subsection 162C(1) of the Excise Act).", "Related_Explanatory_Statements": "[1] | [2] | [3] | EXC 2016/6 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination commences on the day after it is registered. On commencement it replaces and repeals Excise concessional spirit approvals guidelines 2006 (No. 1) (which expires on 1 October 2016).", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20166/00001", "Unmatched_Content": "[1] Under subsection 77FF(1) Excise Act | [2] The expression 'in the course or furtherance of carrying on an enterprise' is used in the A New Tax System (Australian Business Number) Act 1999 and has the same meaning in this instrument as in that Act. | [3] Subsection 77FH(3) of the Excise Act."}
{"Instrument_Reference": "EXC 2016/10", "Title": "the Excise (Denatured spirits) Determination 2016 (No. 3)", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Spirits > 2016", "Date_of_Issue": "13 September 2016", "Signatory": "Deborah Jenkins Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01523", "Registration_Date": "28 September 2016", "Body": "1. Name of instrument: This determination may be cited as the Excise (Denatured spirits) Determination 2016 (No. 3). | 2. Legislative Instrument: This determination is a legislative instrument for the purposes of the Legislation Act 2003 (Legislation Act). | 3. Commencement: This determination commences on the day after it is registered. On commencement it replaces and repeals Excise (Denatured spirits) Determination 2006 (No. 2) (which expires on 1 October 2016). | 4. Application: This determination applies to spirit delivered for home consumption on or after the date of commencement. It applies to applications received on or after the date of commencement. | 5. Revoking of previous instrument: Excise (Denatured spirits) Determination 2006 (No. 2) is revoked on commencement of this determination. The new instrument is a restatement of the previous determination which is scheduled to be repealed on 1 October 2016 under the sunsetting provisions as prescribed in Part 4 of Chapter 3 of the Legislation Act. | 6. Determination: Section 77FG of the Excise Act allows the CEO to determine a formula for denaturing spirit for the purposes of subitem 3.8 of the Excise Tariff. Spirit denatured to the formula may be delivered into home consumption under subitem 3.8 at a free rate of duty and pass out of the CEO's control. | 7. The Formula: The formula for denaturing spirit is: Spirit plus at least one denaturant listed in the Schedule at or above the minimum concentration specified. The minimum concentration specified in the Schedule is the minimum concentration for adding to 100% pure ethanol. If the spirit is less than 100% ethanol, the minimum concentration is to be adjusted accordingly. Example: spirit consisting of 80% ethanol may be denatured according to the formula by the addition of 0.80% v/v n-propanol. This determination allows licensed entities to supply ethyl alcohol that is denatured to this formula at a free rate of duty. | 8. Definitions: In this determination: CAS registry number refers to the unique number allocated to the chemical substance in the registry of the Chemical Abstracts Service, a division of the American Chemical Society. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). Excise tariff means the Schedule to the Excise Tariff Act 1921. ppm means parts per million. v/v means volume to volume. w/w means weight to weight. Item Denaturant CAS registry number Minimum concentration for 100% ethanol 1 acetaldehyde 75-07-0 1.0% v/v 2 n-propanol 71-23-8 1.0% v/v 3 n-propyl acetate 109-60-4 1.0% v/v 4 acetone 67-64-1 2.0% v/v 5 denatonium benzoate 3734-33-6 5 ppm 6 ethyl acetate 141-78-6 1.0% v/v 7 propylene glycol mono-methyl ether 107-98-2 1.0% v/v 8 sodium nitrite 7632-00-0 0.25% v/v 9 methyl ethyl ketone 78-93-3 0.5% v/v 10 methoxy propyl acetate 108-65-6 0.5% v/v 11 methanol 67-56-1 5.0% v/v 12 isopropanol 67-63-0 5.0% v/v 13 tertiary butyl alcohol 75-65-0 0.25% v/v 14 methyl isobutyl ketone 108-10-1 0.25% v/v 15 n-hexane 110-54-3 1.0% v/v 16 ethyl ether 60-29-7 1.0% v/v 17 propylene glycol 57-55-6 20.0% v/v 18 sodium hydroxide 1310-73-2 0.25% w/w 19 sodium molybdate 7631-95-0 0.25% w/w 20 sodium tolytriazole 64665-57-2 0.25% w/w", "Related_Explanatory_Statements": "EXC 2016/10 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination commences on the day after it is registered. On commencement it replaces and repeals Excise (Denatured spirits) Determination 2006 (No. 2) (which expires on 1 October 2016).", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED201610/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2025/12", "Title": "A New Tax System (Goods and Services Tax) (Correcting Wine Equalisation Tax Errors) Determination 2025", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Wine tax > Correcting errors > 2025", "Date_of_Issue": "4 August 2025", "Signatory": "Larissa Evans Acting Deputy Commissioner of Taxation", "Registration_Number": "F2025L00928", "Registration_Date": "12 August 2025", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Correcting Wine Equalisation Tax Errors) Determination 2025. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 17-20(1) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in Division 195 of the Act, including the following: (a) assessed net amount; (b) assessment; (c) Commissioner; (d) current GST turnover; (e) GST group; (f) GST return; (g) net amount; (h) period of review; (i) tax period; (j) wine tax law. (a) assessed net amount; (b) assessment; (c) Commissioner; (d) current GST turnover; (e) GST group; (f) GST return; (g) net amount; (h) period of review; (i) tax period; (j) wine tax law. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. compliance activity means an examination of your wine tax affairs (other than an activity that the Commissioner notifies you in writing is not a compliance activity for the purposes of this instrument), and begins on the day the Commissioner advises you that an examination is to be made and ends on the day when the Commissioner: (a) gives a notice of assessment or notice of amended assessment in relation to the tax period under examination; or (b) advises you that the examination has been finalised. Note: A compliance activity can be any examination of your wine tax affairs, including matters related to reviews, audits, verification checks, recording-keeping reviews or audits, and other similar activities. credit error means a mistake you made in relation to wine tax or wine tax credits in working out your net amount for an earlier tax period that would, if it was the only mistake made in the tax period, have resulted in your assessed net amount for that earlier tax period being overstated. credit error amount means the amount by which the assessed net amount for an earlier tax period would be overstated because of a credit error. debit error means a mistake you made in relation to wine tax or wine tax credits in working out your net amount for an earlier tax period that would, if it was the only mistake made in the tax period, have resulted in your assessed net amount for that earlier tax period being understated. debit error amount means the amount by which the assessed net amount for an earlier tax period would be understated because of a debit error. error means a credit error or a debit error. net sum of the debit errors means the sum of any debit error amounts, less the sum of any credit error amounts, which you include in the net amount for the tax period in which you seek to correct a debit error for an earlier tax period. (a) gives a notice of assessment or notice of amended assessment in relation to the tax period under examination; or (b) advises you that the examination has been finalised. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 When an error may be corrected: In working out your net amount for a tax period, you may correct an error you made in an earlier tax period if: (a) the error relates to an amount of wine tax or wine tax credit under the A New Tax System (Wine Equalisation Tax) Act 1999; (b) the earlier tax period started on or after 1 July 2012; (c) you lodge the GST return for the tax period within the period of review for the assessment of the net amount of the earlier tax period; (d) at the time of lodging your GST return for the tax period: (i) the error does not relate to a matter that you have been notified is subject to a compliance activity, and was not made in working out your net amount for an earlier tax period that is subject to compliance activity; or (ii) if paragraph (i) does not apply, the Commissioner has notified you in writing that the error can be corrected under this instrument; (e) you have not corrected that error, to any extent, in working out your net amount for another tax period; (f) where the error is a debit error, the conditions in section 7 are met; and (g) you are registered for GST. (a) the error relates to an amount of wine tax or wine tax credit under the A New Tax System (Wine Equalisation Tax) Act 1999; (b) the earlier tax period started on or after 1 July 2012; (c) you lodge the GST return for the tax period within the period of review for the assessment of the net amount of the earlier tax period; (d) at the time of lodging your GST return for the tax period: (i) the error does not relate to a matter that you have been notified is subject to a compliance activity, and was not made in working out your net amount for an earlier tax period that is subject to compliance activity; or (ii) if paragraph (i) does not apply, the Commissioner has notified you in writing that the error can be corrected under this instrument; (e) you have not corrected that error, to any extent, in working out your net amount for another tax period; (f) where the error is a debit error, the conditions in section 7 are met; and (g) you are registered for GST. (i) the error does not relate to a matter that you have been notified is subject to a compliance activity, and was not made in working out your net amount for an earlier tax period that is subject to compliance activity; or (ii) if paragraph (i) does not apply, the Commissioner has notified you in writing that the error can be corrected under this instrument; | 7 Conditions for correcting a debit error: In working out your net amount for a tax period, a debit error you made in an earlier tax period may be corrected if: (a) the error was not a result of recklessness as to the operation of a wine tax law or intentional disregard of a wine tax law; (b) the error is corrected in a GST return that is lodged within the debit error time limit that corresponds with your current GST turnover specified in the table below; and (c) the net sum of the debit errors is less than the debit error value limit that corresponds with your current GST turnover specified in the table below. Current GST turnover Debit error time limit Debit error value limit Less than $20 million 18 months after the due date of the GST return for the tax period in which the error was made $20,000 $20 million to less than $100 million 12 months after the due date of the GST return for the tax period in which the error was made $40,000 $100 million to less than $500 million 12 months after the due date of the GST return for the tax period in which the error was made $80,000 $500 million to less than $1 billion 12 months after the due date of the GST return for the tax period in which the error was made $160,000 $1 billion and over 12 months after the due date of the GST return for the tax period in which the error was made $894,000 (a) the error was not a result of recklessness as to the operation of a wine tax law or intentional disregard of a wine tax law; (b) the error is corrected in a GST return that is lodged within the debit error time limit that corresponds with your current GST turnover specified in the table below; and (c) the net sum of the debit errors is less than the debit error value limit that corresponds with your current GST turnover specified in the table below. Note: For a GST group, the current GST turnover is calculated for the group by including supplies that you and any other GST group members make in accordance with subsection 188-15(2) of the Act. | 8 Error cannot be corrected by amending an assessment for later tax period: You cannot correct an error you made in working out your net amount for an earlier tax period by requesting an amendment of your assessment for a later tax period. Wine Equalisation Tax: Correcting WET Errors Determination 2015 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2025/12 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202512/00001", "Unmatched_Content": "I, Larissa Evans, Acting Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/2", "Title": "A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Claim Lodgment) Determination 2026 ", "Enabling_Act": "A New Tax System (Wine Equalisation Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Wine tax > Credits > 2026", "Date_of_Issue": "28 January 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2026L000071", "Registration_Date": "30 January 2026", "Body": "1 Name: This instrument is the A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Claim Lodgment) Determination 2026 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 17-10(2B) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 33-1 of the Act, including the following: (a) New Zealand participant; (b) producer rebate; (c) rebatable wine; (d) wine tax credit. (a) New Zealand participant; (b) producer rebate; (c) rebatable wine; (d) wine tax credit. In this instrument: Act means the A New Tax System (Wine Equalisation Tax) Act 1999 . | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 When a claim may be made: A New Zealand participant may make a claim under subsection 17-10(2A) of the Act for a wine tax credit for rebatable wine at any time within 4 years after the time when the wine tax credit arises, but only if the participant was entitled to a producer rebate for the wine under subsection 19-5(2) of the Act. Note 1: Under subsection 17-10(2A) of the Act, a New Zealand participant may make a claim for a wine tax credit under subsection 19-5(2) of the Act in the approved form. Subsection 19-5(2) of the Act sets out the conditions that need to be met for a New Zealand producer to be entitled to a producer rebate (which is provided as a wine tax credit). Note 2: Under item number CR9 of the table in subsection 17-5(3) of the Act, a wine tax credit for a producer rebate arises immediately before the end of the financial year in which the assessable dealing occurs. Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination (No. 34) 2016 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20262/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "WET 2016/57", "Title": "the Wine Equalisation Tax New Zealand Producer Rebate Foreign Exchange Conversion Determination (No. 57) 2016", "Enabling_Act": "A New Tax System (Wine Equalisation Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Wine tax > Credits > 2016", "Date_of_Issue": "1 August 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00256", "Registration_Date": "2 August 2016", "Body": "1. Name of instrument: This determination may be cited as the Wine Equalisation Tax New Zealand Producer Rebate Foreign Exchange Conversion Determination (No. 57) 2016 | 2. Commencement: This instrument is taken to have commenced on the day after it is registered. | 3. Repeal of previous instrument: The following determination is repealed on the commencement of this determination: • Wine Equalisation Tax New Zealand Producer Rebate Foreign Exchange Conversion Determination (No.35) 2016 (the previous instrument) -F2016L00197, registered on 1 March 2016 • Wine Equalisation Tax New Zealand Producer Rebate Foreign Exchange Conversion Determination (No.35) 2016 (the previous instrument) -F2016L00197, registered on 1 March 2016 | 43 Application: This instrument applies to approved New Zealand participants that are required to calculate the approved selling price of their wine in Australian currency, when one or more components of the approved selling price are expressed in a currency other than Australian currency. Note: For approved New Zealand participants, the amount of a Wine Equalisation Tax producer rebate is calculated using the approved selling price of their wine. | 5. Definitions: (1) In this determination: RBA rate means the foreign exchange rate calculated by the Reserve Bank of Australia (RBA) when the New Zealand participant works out the value of the component used to determine the approved selling price on a conversion day: (a) that is an RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA at 4:00pm Australian Eastern time on that RBA business day, and (b) that is not an RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA at 4:00pm Australian Eastern time of the previous RBA business day. New Zealand participant's agreed rate means a foreign exchange rate agreed to between the New Zealand participant and the recipient of the wine. The agreed rate only applies for sales made under the agreement and for the period of the agreement applying to the Australian financial year in which the producer rebate is being claimed. conversion day is the date you use to convert foreign currency into Australian currency for wine equalisation tax purposes, and is the earlier of: (a) the day on which any of the consideration is received by the New Zealand participant for the supply of the wine (the receipt date); or (b) the invoice date. RBA business day means a day that the head office of the RBA is open for business Reserve Bank of Australia means the body corporate continued in existence under the Reserve Bank Act 1959. (a) that is an RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA at 4:00pm Australian Eastern time on that RBA business day, and (b) that is not an RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA at 4:00pm Australian Eastern time of the previous RBA business day. (a) the day on which any of the consideration is received by the New Zealand participant for the supply of the wine (the receipt date); or (b) the invoice date. (2) Other terms in this determination have the same meaning as in the A New Tax System (Wine Equalisation Tax) Act 1999. | 6. Manner in which the conversion to Australian currency may be made: Option 1 - conversion for components expressed in any foreign currency In working out the value of the component used to determine the approved selling price, you convert the value of the component expressed in a foreign currency (including New Zealand currency) on a conversion day in accordance with the following formula: Value of component expressed in a foreign currency * (1 / the New Zealand participant's particular exchange rate on the conversion day where, • the New Zealand participant's particular exchange rate is the RBA rate or the New Zealand participant's agreed rate, whichever is applicable; and • the conversion day is the date that the foreign currency is converted into Australian currency for wine equalisation tax purposes. Value of component expressed in a foreign currency * (1 / the New Zealand participant's particular exchange rate on the conversion day where, • the New Zealand participant's particular exchange rate is the RBA rate or the New Zealand participant's agreed rate, whichever is applicable; and • the conversion day is the date that the foreign currency is converted into Australian currency for wine equalisation tax purposes. • the New Zealand participant's particular exchange rate is the RBA rate or the New Zealand participant's agreed rate, whichever is applicable; and • the conversion day is the date that the foreign currency is converted into Australian currency for wine equalisation tax purposes. Option 2 - additional option for components expressed in New Zealand currency Where the value of the component used to determine the approved selling price is expressed in New Zealand currency, then in working out the value of that component you have the option of converting the value on a conversion day in accordance with the following formula: Value of component expressed in New Zealand currency ($NZ) * average yearly RBNZ rate where, • average yearly RBNZ rate is as published on the Australian Taxation Office (ATO) website - ato.gov.au; and • the conversion day is the date that the New Zealand currency is converted into Australian currency for wine equalisation tax purposes. You must use your particular exchange rate and conversion option consistently. Value of component expressed in New Zealand currency ($NZ) * average yearly RBNZ rate where, • average yearly RBNZ rate is as published on the Australian Taxation Office (ATO) website - ato.gov.au; and • the conversion day is the date that the New Zealand currency is converted into Australian currency for wine equalisation tax purposes. • average yearly RBNZ rate is as published on the Australian Taxation Office (ATO) website - ato.gov.au; and • the conversion day is the date that the New Zealand currency is converted into Australian currency for wine equalisation tax purposes. You must use your particular exchange rate and conversion option consistently.", "Related_Explanatory_Statements": "WET 2016/35 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED201657/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2024/4", "Title": "Fringe Benefits Tax Assessment (Adequate Alternative Records – Fly-in Fly-out and Drive-in Drive-out Employees) Determination 2024 ", "Enabling_Act": "Fringe Benefits Tax Assessment Act 1986", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Fringe benefits tax > Statutory evidentiary documents > 2024", "Date_of_Issue": "28 February 2024", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2024L00332", "Registration_Date": "19 March 2024", "Body": "1 Name: This instrument is the Fringe Benefits Tax Assessment (Adequate Alternative Records – Fly-in Fly-out and Drive-in Drive-out Employees) Determination 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 April 2024. 1 April 2024. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 123AA of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 136 of the Act, including the following: (a) living-away-from-home allowance fringe benefit; (b) normal residence. (a) living-away-from-home allowance fringe benefit; (b) normal residence. In this instrument: Act means the Fringe Benefits Tax Assessment Act 1986. | 5 Specified matters: (1) For the purposes of subsection 123AA(2) of the Act, the following matters are specified: (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the declaration referred to in paragraph 31F(1)(b) of the Act; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the declaration referred to in paragraph 31F(1)(b) of the Act; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (2) The class of persons described for the purposes of paragraph 5(1)(c) are employers that are either reducing the taxable value of a living-away-from-home allowance fringe benefit described in section 31A of the Act, or that have provided an exempt accommodation expense payment benefit described in section 21 of the Act or an exempt residual benefit described in subsection 47(5) of the Act, in circumstances where: (a) the employer provided an employee with a living-away-from-home allowance fringe benefit, an exempt accommodation expense payment benefit, or an exempt residual benefit consisting of the use of a unit of accommodation in a year of tax; (b) the employee has residential accommodation at or near their usual place of employment; (c) the employee works on a fly-in fly-out and/or drive-in drive-out basis such that they satisfy section 31E of the Act; (d) the employer was not given a declaration that satisfies the requirements of paragraph 31F(1)(b) and subsection 31F(2) of the Act; and (e) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. (a) the employer provided an employee with a living-away-from-home allowance fringe benefit, an exempt accommodation expense payment benefit, or an exempt residual benefit consisting of the use of a unit of accommodation in a year of tax; (b) the employee has residential accommodation at or near their usual place of employment; (c) the employee works on a fly-in fly-out and/or drive-in drive-out basis such that they satisfy section 31E of the Act; (d) the employer was not given a declaration that satisfies the requirements of paragraph 31F(1)(b) and subsection 31F(2) of the Act; and (e) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. | 6 Adequate alternative records: (1) Records are adequate alternative records for the purposes of paragraph 5(1)(d) if they are written in English and contain the following information: (a) the name of the employee who received the benefit; (b) the address of that employee's normal residence; (c) confirmation that it is reasonable to expect the employee will resume living at their normal residence when their duties of employment no longer require them to live away from it; (d) the dates (inclusive) that the employee's duties of employment required them to live away from their normal residence; and (e) the address of each place the employee actually resided at when their duties of employment required them to live away from their normal residence. (a) the name of the employee who received the benefit; (b) the address of that employee's normal residence; (c) confirmation that it is reasonable to expect the employee will resume living at their normal residence when their duties of employment no longer require them to live away from it; (d) the dates (inclusive) that the employee's duties of employment required them to live away from their normal residence; and (e) the address of each place the employee actually resided at when their duties of employment required them to live away from their normal residence. (2) The information specified in subsection 6(1) may be contained in: (a) any type of record; and (b) any number of records. (a) any type of record; and (b) any number of records.", "Related_Explanatory_Statements": "LI 2024/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20244/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2024/5", "Title": "Fringe Benefits Tax Assessment (Adequate Alternative Records – Living-Away-From-Home - Maintaining an Australian Home) Determination 2024 ", "Enabling_Act": "Fringe Benefits Tax Assessment Act 1986", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Fringe benefits tax > Statutory evidentiary documents > 2024", "Date_of_Issue": "28 February 2024", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2024L0348", "Registration_Date": "20 March 2024", "Body": "1 Name: This instrument is the Fringe Benefits Tax Assessment (Adequate Alternative Records – Living-Away-From-Home - Maintaining an Australian Home) Determination 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 April 2024. 1 April 2024. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 123AA of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 136 of the Act, including the following: (a) living-away-from-home allowance fringe benefit; (b) unit of accommodation. (a) living-away-from-home allowance fringe benefit; (b) unit of accommodation. In this instrument: Act means the Fringe Benefits Tax Assessment Act 1986. | 5 Specified matters: (1) For the purposes of subsection 123AA(2) of the Act, the following matters are specified: (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the declaration referred to in paragraph 31F(1)(a) of the Act; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the declaration referred to in paragraph 31F(1)(a) of the Act; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (2) The class of persons described for the purposes of paragraph 5(1)(c) are employers that are either reducing the taxable value of a living-away-from-home allowance fringe benefit described in section 31 of the Act, or that have provided an exempt accommodation expense payment benefit described in section 21 of the Act or an exempt residual benefit described in subsection 47(5) of the Act, in circumstances where: (a) the employer provided an employee with a living-away-from-home allowance fringe benefit, an exempt accommodation expense payment benefit, or an exempt residual benefit consisting of the use of a unit of accommodation in a year of tax; (b) the employee maintained a home in Australia such that they satisfy section 31C of the Act; (c) the benefit relates to the first 12 month period that the employee's duties of employment require them to live away from the place in Australia where they usually reside when in Australia such that they satisfy section 31D of the Act; (d) the employer was not given a declaration that satisfies the requirements of paragraph 31F(1)(a) and subsection 31F(2) of the Act; and (e) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. (a) the employer provided an employee with a living-away-from-home allowance fringe benefit, an exempt accommodation expense payment benefit, or an exempt residual benefit consisting of the use of a unit of accommodation in a year of tax; (b) the employee maintained a home in Australia such that they satisfy section 31C of the Act; (c) the benefit relates to the first 12 month period that the employee's duties of employment require them to live away from the place in Australia where they usually reside when in Australia such that they satisfy section 31D of the Act; (d) the employer was not given a declaration that satisfies the requirements of paragraph 31F(1)(a) and subsection 31F(2) of the Act; and (e) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. | 6 Adequate alternative records: (1) Records are adequate alternative records for the purposes of paragraph 5(1)(d) if they are written in English and contain the following information: (a) the name of the employee who received the benefit; (b) the address of the place in Australia where that employee usually resides when they are in Australia; (c) confirmation that, in respect of the usual place of residence described at paragraph (b): (i) the employee or their spouse has an ownership interest in the unit of accommodation; (ii) the residence continues to be available for the employee's immediate use and enjoyment during the period that their duties of employment require them to live away from it; and (iii) it is reasonable to expect that the employee will resume living at the residence when their duties of employment no longer require them to live away from it; (d) the dates (inclusive) that the employee's duties of employment required them to live away from the usual place of residence described at paragraph (b); and (e) the address of each place the employee actually resided at when their duties of employment required them to live away from the usual place of residence described at paragraph (b). (a) the name of the employee who received the benefit; (b) the address of the place in Australia where that employee usually resides when they are in Australia; (c) confirmation that, in respect of the usual place of residence described at paragraph (b): (i) the employee or their spouse has an ownership interest in the unit of accommodation; (ii) the residence continues to be available for the employee's immediate use and enjoyment during the period that their duties of employment require them to live away from it; and (iii) it is reasonable to expect that the employee will resume living at the residence when their duties of employment no longer require them to live away from it; (d) the dates (inclusive) that the employee's duties of employment required them to live away from the usual place of residence described at paragraph (b); and (e) the address of each place the employee actually resided at when their duties of employment required them to live away from the usual place of residence described at paragraph (b). (i) the employee or their spouse has an ownership interest in the unit of accommodation; (ii) the residence continues to be available for the employee's immediate use and enjoyment during the period that their duties of employment require them to live away from it; and (iii) it is reasonable to expect that the employee will resume living at the residence when their duties of employment no longer require them to live away from it; (2) The information specified in subsection 6(1) may be contained in: (a) any type of record; and (b) any number of records. (a) any type of record; and (b) any number of records.", "Related_Explanatory_Statements": "LI 2024/5 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20245/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2024/6", "Title": "Fringe Benefits Tax Assessment (Adequate Alternative Records – Otherwise Deductible Benefits) Determination 2024 ", "Enabling_Act": "Fringe Benefits Tax Assessment Act 1986", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Fringe benefits tax > Statutory evidentiary documents > 2024", "Date_of_Issue": "28 February 2024", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2024L00335", "Registration_Date": "20 March 2024", "Body": "1 Name: This instrument is the Fringe Benefits Tax Assessment (Adequate Alternative Records – Otherwise Deductible Benefits) Determination 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 April 2024. 1 April 2024. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 123AA of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 136 of the Act, including the following: (a) expense payment fringe benefit; (b) property fringe benefit; (c) residual fringe benefit. (a) expense payment fringe benefit; (b) property fringe benefit; (c) residual fringe benefit. In this instrument: Act means the Fringe Benefits Tax Assessment Act 1986. | 5 Specified matters: (1) For the purposes of subsection 123AA(2) of the Act, the following matters are specified: (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the declaration referred to in: (i) paragraph 24(1)(e) of the Act for an expense payment fringe benefit; (ii) paragraph 44(1)(c) of the Act for a property fringe benefit; (iii) paragraph 52(1)(c) of the Act for a residual fringe benefit; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the declaration referred to in: (i) paragraph 24(1)(e) of the Act for an expense payment fringe benefit; (ii) paragraph 44(1)(c) of the Act for a property fringe benefit; (iii) paragraph 52(1)(c) of the Act for a residual fringe benefit; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (i) paragraph 24(1)(e) of the Act for an expense payment fringe benefit; (ii) paragraph 44(1)(c) of the Act for a property fringe benefit; (iii) paragraph 52(1)(c) of the Act for a residual fringe benefit; (2) The class of persons described for the purposes of paragraph 5(1)(c) are employers reducing the taxable value of a benefit described in section 24, section 44, or section 52 of the Act, in circumstances where: (a) the employer provided an employee with an expense payment fringe benefit, property fringe benefit or residual fringe benefit; (b) the taxable value of the fringe benefit can be reduced if a once-only deduction would have been allowable to the recipient under the Income Tax Assessment Act 1997 or the Income Tax Assessment Act 1936 had they incurred the expenditure; (c) the employer was not given a declaration that satisfies the requirements, as relevant, of: (i) paragraph 24(1)(e) of the Act; (ii) paragraph 44(1)(c) of the Act; or (iii) paragraph 52(1)(c) of the Act; and (d) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. (a) the employer provided an employee with an expense payment fringe benefit, property fringe benefit or residual fringe benefit; (b) the taxable value of the fringe benefit can be reduced if a once-only deduction would have been allowable to the recipient under the Income Tax Assessment Act 1997 or the Income Tax Assessment Act 1936 had they incurred the expenditure; (c) the employer was not given a declaration that satisfies the requirements, as relevant, of: (i) paragraph 24(1)(e) of the Act; (ii) paragraph 44(1)(c) of the Act; or (iii) paragraph 52(1)(c) of the Act; and (d) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. (i) paragraph 24(1)(e) of the Act; (ii) paragraph 44(1)(c) of the Act; or (iii) paragraph 52(1)(c) of the Act; and | 6 Adequate alternative records: (1) Records are adequate alternative records for the purposes of paragraph 5(1)(d) if they are written in English and contain the following information: (a) the name of the employee who received the benefit; (b) the dates (inclusive) on which the benefit was provided during the FBT year; (c) for an expense payment fringe benefit: (i) the nature of the expense; and (ii) the determined percentage for which the employee would have been entitled to claim an income tax deduction had they incurred the expense; (d) for a property fringe benefit: (i) the nature of the property; and (ii) the determined percentage for which the employee would have been entitled to claim an income tax deduction had they incurred the cost of the property for its market value; (e) for a residual fringe benefit: (i) the nature of the benefit; and (ii) the determined percentage for which the employee would have been entitled to claim an income tax deduction had they incurred the cost of the residual benefit for its market value. (a) the name of the employee who received the benefit; (b) the dates (inclusive) on which the benefit was provided during the FBT year; (c) for an expense payment fringe benefit: (i) the nature of the expense; and (ii) the determined percentage for which the employee would have been entitled to claim an income tax deduction had they incurred the expense; (d) for a property fringe benefit: (i) the nature of the property; and (ii) the determined percentage for which the employee would have been entitled to claim an income tax deduction had they incurred the cost of the property for its market value; (e) for a residual fringe benefit: (i) the nature of the benefit; and (ii) the determined percentage for which the employee would have been entitled to claim an income tax deduction had they incurred the cost of the residual benefit for its market value. (i) the nature of the expense; and (ii) the determined percentage for which the employee would have been entitled to claim an income tax deduction had they incurred the expense; (i) the nature of the property; and (ii) the determined percentage for which the employee would have been entitled to claim an income tax deduction had they incurred the cost of the property for its market value; (i) the nature of the benefit; and (ii) the determined percentage for which the employee would have been entitled to claim an income tax deduction had they incurred the cost of the residual benefit for its market value. (2) The information specified in subsection 6(1) may be contained in: (a) any type of record; and (b) any number of records. (a) any type of record; and (b) any number of records.", "Related_Explanatory_Statements": "LI 2024/6 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20246/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2024/7", "Title": "Fringe Benefits Tax Assessment (Adequate Alternative Records – Private Use of Vehicles Other Than Cars) Determination 2024 ", "Enabling_Act": "Fringe Benefits Tax Assessment Act 1986", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Fringe benefits tax > Statutory evidentiary documents > 2024", "Date_of_Issue": "28 February 2024", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2024L00336", "Registration_Date": "18 March 2024", "Body": "1 Name: This instrument is the Fringe Benefits Tax Assessment (Adequate Alternative Records – Private Use of Vehicles Other Than Cars) Determination 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 April 2024. 1 April 2024. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 123AA of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 136 of the Act, including the following: (a) car; (b) motor vehicle; (c) residual fringe benefit. (a) car; (b) motor vehicle; (c) residual fringe benefit. In this instrument: Act means the Fringe Benefits Tax Assessment Act 1986. business use kilometre means a kilometre travelled by a motor vehicle (other than a car) in the course of a business journey. | 5 Specified matters: (1) For the purposes of subsection 123AA(2) of the Act, the following matters are specified: (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the declaration referred to in paragraph 52(1)(c) of the Act for a residual fringe benefit; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the declaration referred to in paragraph 52(1)(c) of the Act for a residual fringe benefit; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (2) The class of persons described for the purposes of paragraph 5(1)(c) are employers reducing the taxable value of a benefit described in section 52 of the Act, in circumstances where: (a) the employer provided an employee with a residual fringe benefit in respect of the private use of a motor vehicle other than a car; (b) the employee used the vehicle for business use; (c) the taxable value of the fringe benefit can be reduced if a once-only deduction would have been allowable to the recipient for that business use under the Income Tax Assessment Act 1997 or the Income Tax Assessment Act 1936 had they incurred the expenditure; (d) the employer chooses to ascertain the amount by which the taxable value can be reduced by reference to the amount of business use and/or private use kilometres travelled in the vehicle; (e) the employer was not given a declaration that satisfies the requirements of paragraph 52(1)(c) of the Act; and (f) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. (a) the employer provided an employee with a residual fringe benefit in respect of the private use of a motor vehicle other than a car; (b) the employee used the vehicle for business use; (c) the taxable value of the fringe benefit can be reduced if a once-only deduction would have been allowable to the recipient for that business use under the Income Tax Assessment Act 1997 or the Income Tax Assessment Act 1936 had they incurred the expenditure; (d) the employer chooses to ascertain the amount by which the taxable value can be reduced by reference to the amount of business use and/or private use kilometres travelled in the vehicle; (e) the employer was not given a declaration that satisfies the requirements of paragraph 52(1)(c) of the Act; and (f) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. | 6 Adequate alternative records: (1) Records are adequate alternative records for the purposes of paragraph 5(1)(d) if they are written in English and contain the following information: (a) the name of the employee who received the benefit; (b) the details of the vehicle; (c) the date or dates (inclusive) on which the vehicle was provided during the FBT year; (d) the total number of whole kilometres travelled in the vehicle during that period; (e) the total number of whole business use kilometres travelled in the vehicle during that period; and (f) the percentage of operating costs for the vehicle for which the employee would have been entitled to claim an income tax deduction, had they incurred those costs. (a) the name of the employee who received the benefit; (b) the details of the vehicle; (c) the date or dates (inclusive) on which the vehicle was provided during the FBT year; (d) the total number of whole kilometres travelled in the vehicle during that period; (e) the total number of whole business use kilometres travelled in the vehicle during that period; and (f) the percentage of operating costs for the vehicle for which the employee would have been entitled to claim an income tax deduction, had they incurred those costs. (2) The information specified in subsection 6(1) may be contained in: (a) any type of record; and (b) any number of records. (a) any type of record; and (b) any number of records. Note: The number of kilometres identified in paragraph 6(1)(e) will be used either: (a) to determine the reduction in taxable value under the 'otherwise deducible rule' in section 52 of the Act, using the number of business use kilometres travelled in the vehicle as a proportion of the total number of kilometres travelled; or (b) to determine the final taxable value of the residual fringe benefit net of a reduction due to the 'otherwise deductible rule' in section 52 of the Act, using the number of private use kilometres travelled in the vehicle as a proportion of the total number of kilometres travelled. (a) to determine the reduction in taxable value under the 'otherwise deducible rule' in section 52 of the Act, using the number of business use kilometres travelled in the vehicle as a proportion of the total number of kilometres travelled; or (b) to determine the final taxable value of the residual fringe benefit net of a reduction due to the 'otherwise deductible rule' in section 52 of the Act, using the number of private use kilometres travelled in the vehicle as a proportion of the total number of kilometres travelled.", "Related_Explanatory_Statements": "LI 2024/7 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20247/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2024/8", "Title": "Fringe Benefits Tax Assessment (Adequate Alternative Records – Temporary Accommodation Relating to Relocation) Determination 2024 ", "Enabling_Act": "Fringe Benefits Tax Assessment Act 1986", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Fringe benefits tax > Statutory evidentiary documents > 2024", "Date_of_Issue": "28 February 2024", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2024L00337", "Registration_Date": "19 March 2024", "Body": "1 Name: This instrument is the Fringe Benefits Tax Assessment (Adequate Alternative Records – Temporary Accommodation Relating to Relocation) Determination 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 April 2024. 1 April 2024. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 123AA of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 136 of the Act, including the following: (a) associate; (b) expense payment fringe benefit; (c) family member; (d) housing fringe benefit; (e) place of residence; (f) residual fringe benefit; (g) unit of accommodation. (a) associate; (b) expense payment fringe benefit; (c) family member; (d) housing fringe benefit; (e) place of residence; (f) residual fringe benefit; (g) unit of accommodation. In this instrument: Act means the Fringe Benefits Tax Assessment Act 1986. relevant proprietary interest has the same meaning as in subsection 61C(5) of the Act. long-term accommodation means a unit of accommodation intended by the employee, or an associate of the employee, to provide a long-term place of residence for the employee. | 5 Specified matters: (1) For the purposes of subsection 123AA(2) of the Act, the following matters are specified: (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the declaration referred to in subparagraph 61C(3)(b)(iii) of the Act; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the declaration referred to in subparagraph 61C(3)(b)(iii) of the Act; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (2) The class of persons described for the purposes of paragraph 5(1)(c) are employers reducing the taxable value of an expense payment fringe benefit, housing fringe benefit or residual fringe benefit described in section 61C of the Act, in circumstances where: (a) the employer provided an employee with: (i) an expense payment fringe benefit, housing fringe benefit or residual fringe benefit in respect of a lease or licence for a unit of accommodation occupied or used for the temporary accommodation of family members; or (ii) an expense payment fringe benefit or a residual fringe benefit in respect of goods primarily for domestic use in connection with a unit of accommodation occupied or used for the temporary accommodation of family members; (b) the temporary accommodation is required solely because the employee is required to change their usual place of residence in order to perform the duties of their employment; (c) the temporary accommodation is located at or near the employee's new place of employment and the requirements of paragraph 61C(1)(d) of the Act are met; (d) the fringe benefit is not provided under a non-arm's length arrangement; (e) the employer was not given a declaration that satisfies the requirements of subparagraph 61C(3)(b)(iii) of the Act; and (f) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. (a) the employer provided an employee with: (i) an expense payment fringe benefit, housing fringe benefit or residual fringe benefit in respect of a lease or licence for a unit of accommodation occupied or used for the temporary accommodation of family members; or (ii) an expense payment fringe benefit or a residual fringe benefit in respect of goods primarily for domestic use in connection with a unit of accommodation occupied or used for the temporary accommodation of family members; (b) the temporary accommodation is required solely because the employee is required to change their usual place of residence in order to perform the duties of their employment; (c) the temporary accommodation is located at or near the employee's new place of employment and the requirements of paragraph 61C(1)(d) of the Act are met; (d) the fringe benefit is not provided under a non-arm's length arrangement; (e) the employer was not given a declaration that satisfies the requirements of subparagraph 61C(3)(b)(iii) of the Act; and (f) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. (i) an expense payment fringe benefit, housing fringe benefit or residual fringe benefit in respect of a lease or licence for a unit of accommodation occupied or used for the temporary accommodation of family members; or (ii) an expense payment fringe benefit or a residual fringe benefit in respect of goods primarily for domestic use in connection with a unit of accommodation occupied or used for the temporary accommodation of family members; | 6 Adequate alternative records: (1) Records are adequate alternative records for the purposes of paragraph 5(1)(d) if they are written in English and contain the following information: (a) the name of the employee who received the benefit; (b) the address of the temporary accommodation; (c) the period during which the temporary accommodation was required; (d) the date the employee or an associate of the employee commenced sustained reasonable efforts to acquire long-term accommodation; (e) if the employee or an associate of the employee did not hold a relevant proprietary interest in the employee's former usual place of residence, either: (i) if the employee or associate entered into a contract for the occupation of long-term accommodation, the date the contract was entered into and the date the accommodation became occupied pursuant to the contract; or (ii) if the employee or associate were unable to locate long-term accommodation within 6 months of the date the efforts described in paragraph 6(1)(d) commenced, confirmation that long-term accommodation could not be located, despite sustained reasonable efforts, within that period; (f) if the employee or an associate of the employee held a relevant proprietary interest in the employee's former usual place of residence, the date the employee or associate entered into a contract for the sale of that interest and either: (i) the date the employee commenced occupying long-term accommodation; or (ii) confirmation that long-term accommodation could not be located, despite sustained reasonable efforts, within 12 months of the date the efforts described in paragraph 6(1)(d) commenced. (a) the name of the employee who received the benefit; (b) the address of the temporary accommodation; (c) the period during which the temporary accommodation was required; (d) the date the employee or an associate of the employee commenced sustained reasonable efforts to acquire long-term accommodation; (e) if the employee or an associate of the employee did not hold a relevant proprietary interest in the employee's former usual place of residence, either: (i) if the employee or associate entered into a contract for the occupation of long-term accommodation, the date the contract was entered into and the date the accommodation became occupied pursuant to the contract; or (ii) if the employee or associate were unable to locate long-term accommodation within 6 months of the date the efforts described in paragraph 6(1)(d) commenced, confirmation that long-term accommodation could not be located, despite sustained reasonable efforts, within that period; (f) if the employee or an associate of the employee held a relevant proprietary interest in the employee's former usual place of residence, the date the employee or associate entered into a contract for the sale of that interest and either: (i) the date the employee commenced occupying long-term accommodation; or (ii) confirmation that long-term accommodation could not be located, despite sustained reasonable efforts, within 12 months of the date the efforts described in paragraph 6(1)(d) commenced. (i) if the employee or associate entered into a contract for the occupation of long-term accommodation, the date the contract was entered into and the date the accommodation became occupied pursuant to the contract; or (ii) if the employee or associate were unable to locate long-term accommodation within 6 months of the date the efforts described in paragraph 6(1)(d) commenced, confirmation that long-term accommodation could not be located, despite sustained reasonable efforts, within that period; (i) the date the employee commenced occupying long-term accommodation; or (ii) confirmation that long-term accommodation could not be located, despite sustained reasonable efforts, within 12 months of the date the efforts described in paragraph 6(1)(d) commenced. (2) The information specified in subsection 6(1) may be contained in: (a) any type of record; and (b) any number of records. (a) any type of record; and (b) any number of records.", "Related_Explanatory_Statements": "LI 2024/8 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20248/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2024/9", "Title": "Fringe Benefits Tax Assessment (Adequate Alternative Records – Car Travel to Certain Work-Related Activities) Determination 2024 ", "Enabling_Act": "Fringe Benefits Tax Assessment Act 1986", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Fringe benefits tax > Statutory evidentiary documents > 2024", "Date_of_Issue": "28 February 2024", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2024L00338", "Registration_Date": "19 March 2024", "Body": "1 Name: This instrument is the Fringe Benefits Tax Assessment (Adequate Alternative Records – Car Travel to Certain Work-Related Activities) Determination 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 April 2024. 1 April 2024. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 123AA of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 136 of the Act, including the following: (a) associate; (b) basic car rate; (c) Division 28 car expense; (d) expense payment fringe benefit; (e) family member; (f) supplementary car rate. In this instrument: Act means the Fringe Benefits Tax Assessment Act 1986. (a) associate; (b) basic car rate; (c) Division 28 car expense; (d) expense payment fringe benefit; (e) family member; (f) supplementary car rate. In this instrument: Act means the Fringe Benefits Tax Assessment Act 1986. | 5 Specified matters: (1) For the purposes of subsection 123AA(2) of the Act, the following matters are specified: (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the declaration referred to in paragraph 61F(c) of the Act; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the declaration referred to in paragraph 61F(c) of the Act; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (2) The class of persons described for the purposes of paragraph 5(1)(c) are employers reducing the taxable value of an expense payment fringe benefit described in section 61F of the Act, in circumstances where: (a) the employer provided: (i) an employee with an expense payment fringe benefit associated with a work-related medical examination, a work-related medical screening, or work-related preventative health care in a year of tax; or (ii) an employee, or an associate of an employee, with an expense payment fringe benefit associated with work-related counselling or migrant language training in a year of tax; (b) the employee or their associate used their own car that they own or lease for the transport; (c) the employee or their associate was reimbursed an amount of a Division 28 car expense that they incurred for the transport; (d) the reimbursement was on a cents per kilometre basis; (e) the employer was not given a declaration that satisfies the requirements of paragraph 61F(c) of the Act; and (f) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. (a) the employer provided: (i) an employee with an expense payment fringe benefit associated with a work-related medical examination, a work-related medical screening, or work-related preventative health care in a year of tax; or (ii) an employee, or an associate of an employee, with an expense payment fringe benefit associated with work-related counselling or migrant language training in a year of tax; (b) the employee or their associate used their own car that they own or lease for the transport; (c) the employee or their associate was reimbursed an amount of a Division 28 car expense that they incurred for the transport; (d) the reimbursement was on a cents per kilometre basis; (e) the employer was not given a declaration that satisfies the requirements of paragraph 61F(c) of the Act; and (f) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. (i) an employee with an expense payment fringe benefit associated with a work-related medical examination, a work-related medical screening, or work-related preventative health care in a year of tax; or (ii) an employee, or an associate of an employee, with an expense payment fringe benefit associated with work-related counselling or migrant language training in a year of tax; | 6 Adequate alternative records: (1) Records are adequate alternative records for the purposes of paragraph 5(1)(d) if they are written in English and contain the following information: (a) the name of the employee or associate who received the benefit; (b) if the benefit is in respect of work-related counselling or migrant language training, the number of family members who travelled in the car; (c) the address of the departure location; (d) the address of the arrival location; (e) the dates of travel; and (f) the total number of whole kilometres travelled in the car between the address of the departure location and the address of the arrival location (inclusive of any return trip). (a) the name of the employee or associate who received the benefit; (b) if the benefit is in respect of work-related counselling or migrant language training, the number of family members who travelled in the car; (c) the address of the departure location; (d) the address of the arrival location; (e) the dates of travel; and (f) the total number of whole kilometres travelled in the car between the address of the departure location and the address of the arrival location (inclusive of any return trip). (2) The information specified in subsection 6(1) may be contained in: (a) any type of record; and (b) any number of records. (a) any type of record; and (b) any number of records. Note 1: The number of family members for the purposes of paragraph 6(1)(b) would include the employee, if they travelled in the car. Note 2: The number of kilometres identified in paragraph 6(1)(f) will be used to calculate the reduction amount based on the basic car rate and supplementary car rate.", "Related_Explanatory_Statements": "LI 2024/9 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20249/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2024/10", "Title": "Fringe Benefits Tax Assessment (Adequate Alternative Records – Remote Area Holiday Transport) Determination 2024 ", "Enabling_Act": "Fringe Benefits Tax Assessment Act 1986", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Fringe benefits tax > Statutory evidentiary documents > 2024", "Date_of_Issue": "18 March 2024", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2024L00351", "Registration_Date": "21 March 2024", "Body": "1 Name: This instrument is the Fringe Benefits Tax Assessment (Adequate Alternative Records – Remote Area Holiday Transport) Determination 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 April 2024. 1 April 2024. This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 123AA of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 136 of the Act, including the following: (a) basic car rate; (b) Division 28 car expense; (c) expense payment fringe benefit; (d) family member; (e) supplementary car rate. (a) basic car rate; (b) Division 28 car expense; (c) expense payment fringe benefit; (d) family member; (e) supplementary car rate. In this instrument: Act means the Fringe Benefits Tax Assessment Act 1986. | 5 Specified matters: (1) For the purposes of subsection 123AA(2) of the Act, the following matters are specified: (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary documents consisting of the declarations referred to in subparagraph 60A(2)(b)(i) and paragraph 61(1)(c) of the Act; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary documents consisting of the declarations referred to in subparagraph 60A(2)(b)(i) and paragraph 61(1)(c) of the Act; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (2) The class of persons described for the purposes of paragraph 5(1)(c) are employers reducing the taxable value of an expense payment fringe benefit described in either section 60A or section 61 of the Act, in circumstances where: (a) the employer provided an employee with an expense payment fringe benefit in respect of remote area holiday transport for a family member in a year of tax; (b) the employee used their own car that they own or lease for some or all of the transport; (c) the employee was reimbursed an amount of a Division 28 car expense that they incurred for the transport; (d) the reimbursement was on a cents per kilometre basis; (e) the employer was not given a declaration that satisfies the requirements of subparagraph 60A(2)(b)(i) or paragraph 61(1)(c) of the Act, as relevant; and (f) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. (a) the employer provided an employee with an expense payment fringe benefit in respect of remote area holiday transport for a family member in a year of tax; (b) the employee used their own car that they own or lease for some or all of the transport; (c) the employee was reimbursed an amount of a Division 28 car expense that they incurred for the transport; (d) the reimbursement was on a cents per kilometre basis; (e) the employer was not given a declaration that satisfies the requirements of subparagraph 60A(2)(b)(i) or paragraph 61(1)(c) of the Act, as relevant; and (f) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. | 6 Adequate alternative records: (1) Records are adequate alternative records for the purposes of paragraph 5(1)(d) if they are written in English and contain the following information: (a) the name of the employee who received the benefit; (b) the number of family members who travelled in the car; (c) the address of the departure location; (d) the address of the arrival location; (e) the dates of travel; and (f) the total number of whole kilometres travelled in the car between the address of the departure location and the address of the arrival location (inclusive of any return trip, and excluding any kilometres travelled whilst at the destination). (a) the name of the employee who received the benefit; (b) the number of family members who travelled in the car; (c) the address of the departure location; (d) the address of the arrival location; (e) the dates of travel; and (f) the total number of whole kilometres travelled in the car between the address of the departure location and the address of the arrival location (inclusive of any return trip, and excluding any kilometres travelled whilst at the destination). (2) The information specified in subsection 6(1) may be contained in: (a) any type of record; and (b) any number of records. (a) any type of record; and (b) any number of records. Note 1: The number of family members for the purposes of paragraph 6(1)(b) would include the employee, if they travelled in the car. Note 2: The number of kilometres identified in paragraph 6(1)(f) will be used to calculate the reduction amount based on the basic car rate and supplementary car rate.", "Related_Explanatory_Statements": "LI 2024/10 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202410/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2024/11", "Title": "Fringe Benefits Tax Assessment (Adequate Alternative Records – Travel Diaries) Determination 2024 ", "Enabling_Act": "Fringe Benefits Tax Assessment Act 1986", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Fringe benefits tax > Statutory evidentiary documents > 2024", "Date_of_Issue": "29 February 2024", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2024L00349", "Registration_Date": "20 March 2024", "Body": "1 Name: This instrument is the Fringe Benefits Tax Assessment (Adequate Alternative Records – Travel Diaries) Determination 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 April 2024. 1 April 2024. This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 123AA of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 136 of the Act, including the following: (a) expense payment fringe benefit; (b) property fringe benefit; (c) residual fringe benefit; (d) travel diary. (a) expense payment fringe benefit; (b) property fringe benefit; (c) residual fringe benefit; (d) travel diary. In this instrument: Act means the Fringe Benefits Tax Assessment Act 1986. | 5 Specified matters: (1) For the purposes of subsection 123AA(2) of the Act, the following matters are specified: (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the travel diary referred to in: (i) paragraph 24(1)(d) of the Act for an expense payment fringe benefit; (ii) paragraph 44(1)(d) of the Act for a property fringe benefit; (iii) paragraph 52(1)(d) of the Act for a residual fringe benefit; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the travel diary referred to in: (i) paragraph 24(1)(d) of the Act for an expense payment fringe benefit; (ii) paragraph 44(1)(d) of the Act for a property fringe benefit; (iii) paragraph 52(1)(d) of the Act for a residual fringe benefit; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (i) paragraph 24(1)(d) of the Act for an expense payment fringe benefit; (ii) paragraph 44(1)(d) of the Act for a property fringe benefit; (iii) paragraph 52(1)(d) of the Act for a residual fringe benefit; (2) The class of persons described for the purposes of paragraph 5(1)(c) are employers that: (a) provide an employee with one of the following benefits in respect of travel undertaken in an FBT year: (i) an expense payment fringe benefit that is an extended travel expense payment benefit (other than an international aircrew expense payment benefit), where the employer is required to obtain a travel diary from the recipient of the benefit under paragraph 24(1)(d) of the Act; (ii) a property fringe benefit that is an extended travel property benefit (other than an international aircrew property benefit), where the employer is required to obtain a travel diary from the recipient of the benefit under paragraph 44(1)(d) of the Act; or (iii) a residual fringe benefit that is an extended travel residual benefit (other than an international aircrew residual benefit), where the employer is required to obtain a travel diary from the recipient of the benefit under paragraph 52(1)(d) of the Act; (b) can reduce the taxable value of the fringe benefit under the otherwise deductible rule in section 24, 44 or 52 of the Act, as relevant; and (c) choose not to obtain the relevant travel diary, and instead rely on the adequate alternative records provision contained in subsection 123AA(1) of the Act. (a) provide an employee with one of the following benefits in respect of travel undertaken in an FBT year: (i) an expense payment fringe benefit that is an extended travel expense payment benefit (other than an international aircrew expense payment benefit), where the employer is required to obtain a travel diary from the recipient of the benefit under paragraph 24(1)(d) of the Act; (ii) a property fringe benefit that is an extended travel property benefit (other than an international aircrew property benefit), where the employer is required to obtain a travel diary from the recipient of the benefit under paragraph 44(1)(d) of the Act; or (iii) a residual fringe benefit that is an extended travel residual benefit (other than an international aircrew residual benefit), where the employer is required to obtain a travel diary from the recipient of the benefit under paragraph 52(1)(d) of the Act; (b) can reduce the taxable value of the fringe benefit under the otherwise deductible rule in section 24, 44 or 52 of the Act, as relevant; and (c) choose not to obtain the relevant travel diary, and instead rely on the adequate alternative records provision contained in subsection 123AA(1) of the Act. (i) an expense payment fringe benefit that is an extended travel expense payment benefit (other than an international aircrew expense payment benefit), where the employer is required to obtain a travel diary from the recipient of the benefit under paragraph 24(1)(d) of the Act; (ii) a property fringe benefit that is an extended travel property benefit (other than an international aircrew property benefit), where the employer is required to obtain a travel diary from the recipient of the benefit under paragraph 44(1)(d) of the Act; or (iii) a residual fringe benefit that is an extended travel residual benefit (other than an international aircrew residual benefit), where the employer is required to obtain a travel diary from the recipient of the benefit under paragraph 52(1)(d) of the Act; | 6 Adequate alternative records: (1) Records are adequate alternative records for the purposes of paragraph 5(1)(d) if they are written in English and contain the following information: (a) the name of the recipient receiving the benefit; (b) the duration of the travel; (c) for each activity undertaken by the employee in the course of producing their assessable income while undertaking the travel, the: (i) place where the activity was undertaken; (ii) date and approximate time when the activity commenced; (iii) duration of the activity; and (iv) nature of the activity. (a) the name of the recipient receiving the benefit; (b) the duration of the travel; (c) for each activity undertaken by the employee in the course of producing their assessable income while undertaking the travel, the: (i) place where the activity was undertaken; (ii) date and approximate time when the activity commenced; (iii) duration of the activity; and (iv) nature of the activity. (i) place where the activity was undertaken; (ii) date and approximate time when the activity commenced; (iii) duration of the activity; and (iv) nature of the activity. (2) The information specified in paragraph 6(1) must be recorded before, at the time of, or as soon as reasonably practicable after, the relevant activity took place. (3) The information specified in subsection 6(1) may be contained in: (a) any type of record; and (b) any number of records. (a) any type of record; and (b) any number of records.", "Related_Explanatory_Statements": "LI 2024/11 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202411/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2024/12", "Title": "Fringe Benefits Tax Assessment (Adequate Alternative Records – Relocation Transport) Determination 2024 ", "Enabling_Act": "Fringe Benefits Tax Assessment Act 1986", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Fringe benefits tax > Statutory evidentiary documents > 2024", "Date_of_Issue": "28 February 2024", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2024L00350", "Registration_Date": "20 March 2024", "Body": "1 Name: This instrument is the Fringe Benefits Tax Assessment (Adequate Alternative Records – Relocation Transport) Determination 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 April 2024. 1 April 2024. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 123AA of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 136 of the Act, including the following: (a) basic car rate; (b) Division 28 car expense; (c) expense payment fringe benefit; (d) family member; (e) supplementary car rate. (a) basic car rate; (b) Division 28 car expense; (c) expense payment fringe benefit; (d) family member; (e) supplementary car rate. In this instrument: Act means the Fringe Benefits Tax Assessment Act 1986. | 5 Specified matters: (1) For the purposes of subsection 123AA(2) of the Act, the following matters are specified: (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the declaration referred to in paragraph 61B(c) of the Act; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the declaration referred to in paragraph 61B(c) of the Act; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (2) The class of persons described for the purposes of paragraph 5(1)(c) are employers reducing the taxable value of an expense payment fringe benefit described in section 61B of the Act, in circumstances where: (a) the employer provided an employee or an employee's associate with an expense payment fringe benefit in respect of relocation transport in a year of tax; (b) the employee or the associate used their own car that they own or lease for the transport; (c) the employee or associate was reimbursed an amount of a Division 28 car expense that they incurred for the relocation transport; (d) the reimbursement was on a cents per kilometre basis; (e) the employer was not given a declaration that satisfies the requirements of paragraph 61B(c) of the Act; and (f) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. (a) the employer provided an employee or an employee's associate with an expense payment fringe benefit in respect of relocation transport in a year of tax; (b) the employee or the associate used their own car that they own or lease for the transport; (c) the employee or associate was reimbursed an amount of a Division 28 car expense that they incurred for the relocation transport; (d) the reimbursement was on a cents per kilometre basis; (e) the employer was not given a declaration that satisfies the requirements of paragraph 61B(c) of the Act; and (f) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. | 6 Adequate alternative records: (1) Records are adequate alternative records for the purposes of paragraph 5(1)(d) if they are written in English and contain the following information: (a) the name of the employee, or associate of the employee, who received the benefit; (b) the number of family members, or an associate receiving the benefit, who travelled in the car; (c) the address of the departure location; (d) the address of the arrival location; (e) the dates of travel; and (f) the total number of whole kilometres travelled in the car between the address of the departure location and the address of the arrival location. (a) the name of the employee, or associate of the employee, who received the benefit; (b) the number of family members, or an associate receiving the benefit, who travelled in the car; (c) the address of the departure location; (d) the address of the arrival location; (e) the dates of travel; and (f) the total number of whole kilometres travelled in the car between the address of the departure location and the address of the arrival location. (2) The information specified in subsection 6(1) may be contained in: (a) any type of record; and (b) any number of records. (a) any type of record; and (b) any number of records. Note 1: The number of family members for the purposes of paragraph 6(1)(b) would include the employee, if they travelled in the car. Note 2: The number of kilometres identified in paragraph 6(1)(f) will be used to calculate the reduction amount based on the basic car rate and supplementary car rate.", "Related_Explanatory_Statements": "LI 2024/12 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202412/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2024/13", "Title": "Fringe Benefits Tax Assessment (Adequate Alternative Records – Overseas Employment Holiday Transport) Determination 2024 ", "Enabling_Act": "Fringe Benefits Tax Assessment Act 1986", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Fringe benefits tax > Statutory evidentiary documents > 2024", "Date_of_Issue": "28 February 2024", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2024L0331", "Registration_Date": "20 March 2024", "Body": "1 Name: This instrument is the Fringe Benefits Tax Assessment (Adequate Alternative Records – Overseas Employment Holiday Transport) Determination 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 April 2024. 1 April 2024. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 123AA of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 136 of the Act, including the following: (a) basic car rate; (b) Division 28 car expense; (c) expense payment fringe benefit; (d) family member; (e) supplementary car rate. (a) basic car rate; (b) Division 28 car expense; (c) expense payment fringe benefit; (d) family member; (e) supplementary car rate. In this instrument: Act means the Fringe Benefits Tax Assessment Act 1986. | 5 Specified matters: (1) For the purposes of subsection 123AA(2) of the Act, the following matters are specified: (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the declaration referred to in paragraph 61A(2)(a) of the Act; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the declaration referred to in paragraph 61A(2)(a) of the Act; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (2) The class of persons described for the purposes of paragraph 5(1)(c) are employers reducing the taxable value of an expense payment fringe benefit described in section 61A of the Act, in circumstances where: (a) the employer provided an employee with an expense payment fringe benefit in respect of overseas employment holiday transport in a year of tax; (b) the employee or family member used their own car that they own or lease for the transport; (c) the employee was reimbursed an amount of a Division 28 car expense that they incurred for the transport; (d) the reimbursement was on a cents per kilometre basis; (e) the employer was not given a declaration that satisfies the requirements of paragraph 61A(2)(a) of the Act; and (f) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. (a) the employer provided an employee with an expense payment fringe benefit in respect of overseas employment holiday transport in a year of tax; (b) the employee or family member used their own car that they own or lease for the transport; (c) the employee was reimbursed an amount of a Division 28 car expense that they incurred for the transport; (d) the reimbursement was on a cents per kilometre basis; (e) the employer was not given a declaration that satisfies the requirements of paragraph 61A(2)(a) of the Act; and (f) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. | 6 Adequate alternative records: (1) Records are adequate alternative records for the purposes of paragraph 5(1)(d) if they are written in English and contain the following information: (a) the name of the employee who received the benefit; (b) the number of family members who travelled in the car; (c) the address of the departure location; (d) the address of the arrival location; (e) the dates of travel; and (f) the total number of whole kilometres travelled in the car between the address of the departure location and the address of the arrival location (inclusive of any return trip, and excluding any kilometres travelled whilst at the destination). (a) the name of the employee who received the benefit; (b) the number of family members who travelled in the car; (c) the address of the departure location; (d) the address of the arrival location; (e) the dates of travel; and (f) the total number of whole kilometres travelled in the car between the address of the departure location and the address of the arrival location (inclusive of any return trip, and excluding any kilometres travelled whilst at the destination). (2) The information specified in subsection 6(1) may be contained in: (a) any type of record; and (b) any number of records. (a) any type of record; and (b) any number of records. Note 1: The number of family members for the purposes of paragraph 6(1)(b) would include the employee, if they travelled in the car. Note 2: The number of kilometres identified in paragraph 6(1)(f) will be used to calculate the reduction amount based on the basic car rate and supplementary car rate.", "Related_Explanatory_Statements": "LI 2024/13 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202413/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2024/14", "Title": "Fringe Benefits Tax Assessment (Adequate Alternative Records – Car Travel to Employment Interview or Selection Test) Determination 2024 ", "Enabling_Act": "Fringe Benefits Tax Assessment Act 1986", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Fringe benefits tax > Statutory evidentiary documents > 2024", "Date_of_Issue": "28 February 2024", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2024L00329", "Registration_Date": "19 March 2024", "Body": "1 Name: This instrument is the Fringe Benefits Tax Assessment (Adequate Alternative Records – Car Travel to Employment Interview or Selection Test) Determination 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 April 2024. 1 April 2024. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 123AA of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 136 of the Act, including the following: (a) basic car rate; (b) Division 28 car expense; (c) expense payment fringe benefit; (d) supplementary car rate. (a) basic car rate; (b) Division 28 car expense; (c) expense payment fringe benefit; (d) supplementary car rate. In this instrument: Act means the Fringe Benefits Tax Assessment Act 1986. | 5 Specified matters: (1) For the purposes of subsection 123AA(2) of the Act, the following matters are specified: (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the declaration referred to in paragraph 61E(c) of the Act; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (a) the FBT year ending 31 March 2025 and all subsequent FBT years; (b) the statutory evidentiary document consisting of the declaration referred to in paragraph 61E(c) of the Act; (c) the class of persons described in subsection 5(2); and (d) the alternative records described in section 6. (2) The class of persons described for the purposes of paragraph 5(1)(c) are employers reducing the taxable value of an expense payment fringe benefit described in section 61E of the Act, in circumstances where: (a) the employer provided an employee with an expense payment fringe benefit in respect of an employment interview or selection test in relation to the employee's employment in a year of tax; (b) the employee used their own car that they own or lease for the transport; (c) the employee was reimbursed an amount of a Division 28 car expense that they incurred for the transport; (d) the reimbursement was on a cents per kilometre basis; (e) the employer was not given a declaration that satisfies the requirements of paragraph 61E(c) of the Act; and (f) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. (a) the employer provided an employee with an expense payment fringe benefit in respect of an employment interview or selection test in relation to the employee's employment in a year of tax; (b) the employee used their own car that they own or lease for the transport; (c) the employee was reimbursed an amount of a Division 28 car expense that they incurred for the transport; (d) the reimbursement was on a cents per kilometre basis; (e) the employer was not given a declaration that satisfies the requirements of paragraph 61E(c) of the Act; and (f) the employer relies on the adequate alternative records provision contained in subsection 123AA(1) of the Act. | 6 Adequate alternative records: (1) Records are adequate alternative records for the purposes of paragraph 5(1)(d) if they are written in English and contain the following information: (a) the name of the employee who received the benefit; (b) the address of the departure location; (c) the address of the arrival location; (d) the dates of travel; and (e) the total number of whole kilometres travelled in the car between the address of the departure location and the address of the arrival location (inclusive of any return trip, and excluding any kilometres travelled whilst at the destination). (a) the name of the employee who received the benefit; (b) the address of the departure location; (c) the address of the arrival location; (d) the dates of travel; and (e) the total number of whole kilometres travelled in the car between the address of the departure location and the address of the arrival location (inclusive of any return trip, and excluding any kilometres travelled whilst at the destination). (2) The information specified in subsection 6(1) may be contained in: (a) any type of record; and (b) any number of records. (a) any type of record; and (b) any number of records. Note: The number of kilometres identified in paragraph 6(1)(e) will be used to calculate the reduction amount based on the basic car rate and supplementary car rate.", "Related_Explanatory_Statements": "LI 2024/14 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202414/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/13", "Title": "Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Amendment (Measures No. 1) Determination 2026", "Enabling_Act": "Taxation (Multinational-Global and Domestic Minimum Tax) Rules 2024", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Global and domestic minimum tax > 2026", "Date_of_Issue": "18 March 2026", "Signatory": "Dr Andrew Leigh Assistant Minister for Productivity, Competition, Charities and Treasury Parliamentary Secretary to the Treasurer", "Registration_Number": "F2026L00291", "Registration_Date": "20 March 2026", "Body": "1 Name: This instrument is the Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Amendment (Measures No. 1) Determination 2026. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025 | 1 Section 5 (after table item 60): Insert: 62 Gibraltar 1 January 2025 | 2 Section 5 (after table item 70): Insert: 74 Hong Kong (China) 1 January 2025 | 3 Section 5 (after table item 75): Insert: 77 Indonesia 1 January 2025 | 4 Section 5 (after table item 80): Insert: 81 Isle of Man 1 January 2025 | 5 Section 5 (after table item 90): Insert: 91 Jersey 1 January 2025 | 6 Section 5 (after table item 105): Insert: 106 Malaysia 1 January 2025 | 7 Section 5 (after table item 110): Insert: 111 New Zealand 1 January 2025 114 North Macedonia 1 January 2024 | 8 Section 5 (after table item 115): Insert: 117 Poland 1 January 2024 118 Portugal 1 January 2024 119 Qatar 1 January 2025 | 9 Section 5 (after table item 120): Insert: 123 Singapore 1 January 2025 | 10 Section 5 (after table item 125): Insert: 127 South Africa 1 January 2024 | 11 Section 5 (after table item 135): Insert: 136 Switzerland 1 January 2025 138 Thailand 1 January 2025 | 12 Section 6 (after table item 15): Insert: 17 Bahrain 1 January 2025 | 13 Section 6 (after table item 25): Insert: 27 Brazil 1 January 2025 | 14 Section 6 (after table item 65): Insert: 67 Gibraltar 1 January 2024 | 15 Section 6 (after table item 75): Insert: 79 Hong Kong (China) 1 January 2025 | 16 Section 6 (after table item 80): Insert: 82 Indonesia 1 January 2025 | 17 Section 6 (after table item 85): Insert: 86 Isle of Man 1 January 2025 | 18 Section 6 (after table item 90): Insert: 92 Japan 1 April 2026 | 19 Section 6 (after table item 100): Insert: 102 Malaysia 1 January 2025 | 20 Section 6 (after table item 105): Insert: 109 North Macedonia 1 January 2024 | 21 Section 6 (after table item 110): Insert: 112 Poland 1 January 2024 113 Portugal 1 January 2024 114 Qatar 1 January 2025 | 22 Section 6 (after table item 115): Insert: 119 Singapore 1 January 2025 | 23 Section 6 (after table item 125): Insert: 127 South Africa 1 January 2024 | 24 Section 6 (after table item 140): Insert: 142 Thailand 1 January 2025 | 25 Section 6 (after table item 145): Insert: 149 United Arab Emirates 1 January 2025 | 26 Section 7 (after table item 15): Insert: 17 Bahrain 1 January 2025 | 27 Section 7 (after table item 25): Insert: 27 Brazil 1 January 2025 | 28 Section 7 (after table item 65): Insert: 67 Gibraltar 1 January 2024 | 29 Section 7 (after table item 75): Insert: 79 Hong Kong (China) 1 January 2025 | 30 Section 7 (after table item 80): Insert: 82 Indonesia 1 January 2025 | 31 Section 7 (after table item 85): Insert: 86 Isle of Man 1 January 2025 | 32 Section 7 (after table item 90): Insert: 92 Japan 1 April 2026 | 33 Section 7 (after table item 100): Insert: 102 Malaysia 1 January 2025 | 34 Section 7 (after table item 105): Insert: 109 North Macedonia 1 January 2024 | 35 Section 7 (after table item 110): Insert: 112 Poland 1 January 2024 113 Portugal 1 January 2024 114 Qatar 1 January 2025 | 36 Section 7 (after table item 115): Insert: 119 Singapore 1 January 2025 | 37 Section 7 (after table item 125): Insert: 127 South Africa 1 January 2024 | 38 Section 7 (after table item 140): Insert: 142 Thailand 1 January 2025 | 39 Section 7 (after table item 145): Insert: 149 United Arab Emirates 1 January 2025", "Related_Explanatory_Statements": "LI 2026/13 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202613/00001", "Unmatched_Content": "I, Andrew Leigh, Assistant Minister for Productivity, Competition, Charities and Treasury, make the following determination."}
{"Instrument_Reference": "LI 2025/13", "Title": "Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025", "Enabling_Act": "Taxation (Multinational-Global and Domestic Minimum Tax) Rules 2024", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Global and domestic minimum tax > 2025", "Date_of_Issue": "20 August 2025", "Signatory": "Dr Andrew Leigh Assistant Minister for Productivity, Competition, Charities and Treasury Parliamentary Secretary to the Treasurer", "Registration_Number": "F2025L00985", "Registration_Date": "26 August 2025", "Body": "1 Name: This instrument is the Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024. | 4 Definitions: Note: Expressions have the same meaning in this instrument as in the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024 as in force from time to time—see paragraph 13(1)(b) of the Legislation Act 2003. In this instrument: Domestic Minimum Top-Up Tax means a tax that is consistent with paragraphs (a) and (b) of the meaning of Qualified Domestic Minimum Top-up Tax in Article 10.1 of the GloBE Rules. the Rules means the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024. | 5 Qualified IIRs: For the purposes of paragraph 10-15(a) of the Rules, a tax that is imposed under an IIR of a jurisdiction mentioned in Column 1 of an item in the following table, is specified as a Qualified IIR, for the Fiscal Year starting on or after the date specified in Column 2 of that item and each later Fiscal Year. Column 1 Column 2 Item Jurisdiction Fiscal Years starting on or after 10 Australia 1 January 2024 15 Austria 31 December 2023 20 Belgium 31 December 2023 25 Bulgaria 31 December 2023 30 Canada 31 December 2023 35 Croatia 31 December 2023 40 Czechia 31 December 2023 45 Denmark 31 December 2023 50 Finland 31 December 2023 55 France 31 December 2023 60 Germany 31 December 2023 65 Greece 31 December 2023 70 Guernsey 1 January 2025 75 Hungary 31 December 2023 80 Ireland 31 December 2023 85 Italy 31 December 2023 90 Japan 1 April 2024 95 Korea 1 January 2024 100 Liechtenstein 1 January 2024 105 Luxembourg 31 December 2023 110 Netherlands 31 December 2023 115 Norway 1 January 2024 120 Romania 31 December 2023 125 Slovenia 31 December 2023 130 Spain 31 December 2023 135 Sweden 31 December 2023 140 Türkiye 1 January 2024 145 United Kingdom 31 December 2023 150 Viet Nam 1 January 2024 | 6 Qualified Domestic Minimum Top-up Tax: For the purposes of paragraph 10-15(b) of the Rules, a tax that is a Domestic Minimum Top-up Tax, and is imposed under a law of a jurisdiction mentioned in Column 1 of an item in the following table, is specified as a Qualified Domestic Minimum Top-up Tax, for the Fiscal Year starting on or after the date specified in Column 2 of that item and each later Fiscal Year. Column 1 Column 2 Item Jurisdiction Fiscal Years starting on or after 10 Australia 1 January 2024 15 Austria 31 December 2023 20 Barbados 1 January 2024 25 Belgium 31 December 2023 30 Bulgaria 31 December 2023 35 Canada 31 December 2023 40 Croatia 31 December 2023 45 Czechia 31 December 2023 50 Denmark 31 December 2023 55 Finland 31 December 2023 60 France 31 December 2023 65 Germany 31 December 2023 70 Greece 31 December 2023 75 Guernsey 1 January 2025 80 Hungary 31 December 2023 85 Ireland 31 December 2023 90 Italy 31 December 2023 95 Liechtenstein 1 January 2024 100 Luxembourg 31 December 2023 105 Netherlands 31 December 2023 110 Norway 1 January 2024 115 Romania 31 December 2023 120 Slovak Republic 31 December 2023 125 Slovenia 31 December 2023 130 Spain 31 December 2023 135 Sweden 31 December 2023 140 Switzerland 1 January 2024 145 Türkiye 1 January 2024 150 United Kingdom 31 December 2023 155 Viet Nam 1 January 2024 | 7 QDMTT Safe Harbour status: For the purposes of subsection 8-200(2) of the Rules, the Qualified Domestic Minimum Top-up Tax of a jurisdiction specified in Column 1 of an item of the following table has QDMTT Safe Harbour status for the Fiscal Year starting on or after the date specified in Column 2 of that item and each later Fiscal Year. Column 1 Column 2 Item Jurisdiction Fiscal Year starting on or after 10 Australia 1 January 2024 15 Austria 31 December 2023 20 Barbados 1 January 2024 25 Belgium 31 December 2023 30 Bulgaria 31 December 2023 35 Canada 31 December 2023 40 Croatia 31 December 2023 45 Czechia 31 December 2023 50 Denmark 31 December 2023 55 Finland 31 December 2023 60 France 31 December 2023 65 Germany 31 December 2023 70 Greece 31 December 2023 75 Guernsey 1 January 2025 80 Hungary 31 December 2023 85 Ireland 31 December 2023 90 Italy 31 December 2023 95 Liechtenstein 1 January 2024 100 Luxembourg 31 December 2023 105 Netherlands 31 December 2023 110 Norway 1 January 2024 115 Romania 31 December 2023 120 Slovak Republic 31 December 2023 125 Slovenia 31 December 2023 130 Spain 31 December 2023 135 Sweden 31 December 2023 140 Switzerland 1 January 2024 145 Türkiye 1 January 2024 150 United Kingdom 31 December 2023 155 Viet Nam 1 January 2024", "Related_Explanatory_Statements": "LI 2025/13 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202513/00001", "Unmatched_Content": "I, Andrew Leigh, Assistant Minister for Productivity, Competition, Charities and Treasury, make the following determination."}
{"Instrument_Reference": "LI 2025/28", "Title": "Taxation Administration (Exemptions from Requirement to Lodge Australian IIR/UTPR Tax Return and Australian DMT Tax Return) Determination 2025 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Global and domestic minimum tax > 2025", "Date_of_Issue": "22 December 2025", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2025L01645", "Registration_Date": "22 December 2025", "Body": "1 Name: This instrument is the Taxation Administration (Exemptions from Requirement to Lodge Australian IIR/UTPR Tax Return and Australian DMT Tax Return) Determination 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsections 127-35(5) and 127-45(5) in Schedule 1 to the Act. | 4 Guide to this instrument: This instrument sets out the circumstances in which a Group Entity of an Applicable MNE Group need not lodge an Australian DMT tax return or an Australian IIR/UTPR tax return for a Fiscal Year. A Group Entity may be exempt from the requirement to lodge an Australian DMT tax return for a Fiscal Year in circumstances set out in sections 6, 8, 9 and 10. A GloBE Joint Venture or GloBE JV Subsidiary of an Applicable MNE Group to which section 127-55 in Schedule 1 to the Act applies may also be exempt from lodging an Australian DMT tax return for a Fiscal Year in the circumstances set out in sections 7 and 9. A GloBE JV Subsidiary may also be exempt from lodging an Australian DMT tax return under section 10. A Group Entity may be exempt from the requirement to lodge an Australian IIR/UTPR tax return for a Fiscal Year in circumstances set out in section 11. A Group Entity may be exempt from the requirement to lodge an Australian DMT tax return for a Fiscal Year in circumstances set out in sections 6, 8, 9 and 10. A GloBE Joint Venture or GloBE JV Subsidiary of an Applicable MNE Group to which section 127-55 in Schedule 1 to the Act applies may also be exempt from lodging an Australian DMT tax return for a Fiscal Year in the circumstances set out in sections 7 and 9. A GloBE JV Subsidiary may also be exempt from lodging an Australian DMT tax return under section 10. A Group Entity may be exempt from the requirement to lodge an Australian IIR/UTPR tax return for a Fiscal Year in circumstances set out in section 11. | 5 Definitions: Note: A number of expressions used in this instrument have the same meaning as in Schedule 1 to the Act. Expressions in Schedule 1 to the Act have the same meaning as in the ITAA 1997 (see section 3AA of the Act). The following expressions, which are used in this instrument, are defined in section 995-1 of the ITAA 1997: (a) Applicable MNE Group; (b) approved form; (c) Australian DMT tax return; (d) Australian IIR tax; (e) Australian IIR/UTPR tax return; (f) Australian UTPR tax; (g) consolidated group; (h) Constituent Entity; (i) Fiscal Year; (j) GloBE Excluded Entity; (k) GloBE Investment Entity; (l) GloBE Joint Venture; (m) GloBE JV Subsidiary; (n) GloBE located; (o) GloBE Main Entity; (p) GloBE Permanent Establishment; (q) GloBE Securitisation Entity; (r) GloBE Ultimate Parent Entity (s) Group Entity; (t) head company; (u) MEC group; (v) Minimum Tax Act; (w) Minimum Tax Rules; (x) subsidiary member. (a) Applicable MNE Group; (b) approved form; (c) Australian DMT tax return; (d) Australian IIR tax; (e) Australian IIR/UTPR tax return; (f) Australian UTPR tax; (g) consolidated group; (h) Constituent Entity; (i) Fiscal Year; (j) GloBE Excluded Entity; (k) GloBE Investment Entity; (l) GloBE Joint Venture; (m) GloBE JV Subsidiary; (n) GloBE located; (o) GloBE Main Entity; (p) GloBE Permanent Establishment; (q) GloBE Securitisation Entity; (r) GloBE Ultimate Parent Entity (s) Group Entity; (t) head company; (u) MEC group; (v) Minimum Tax Act; (w) Minimum Tax Rules; (x) subsidiary member. In this instrument: Act means the Taxation Administration Act 1953. Allocable Share has the meaning given by the Minimum Tax Rules. Controlling Interest has the meaning given by the Minimum Tax Act. Direct Ownership Interest has the meaning given by the Minimum Tax Act. Domestic Top-up Tax Amount has the meaning given by the Minimum Tax Act. Filing Constituent Entity has the meaning given by the Minimum Tax Act. Financial Accounting Net Income or Loss has the meaning given by the Minimum Tax Act. Flow-through Entity has the meaning given by the Minimum Tax Act. GloBE Income has the meaning given by the Minimum Tax Rules. IIR Top-up Tax Amount has the meaning given by the Minimum Tax Act. Indirect Ownership Interest has the meaning given by the Minimum Tax Act. Insurance Investment Entity has the meaning given by the Minimum Tax Rules. ITAA 1997 means the Income Tax Assessment Act 1997. Low-Taxed Constituent Entity has the meaning given by the Minimum Tax Rules. Ownership Interest has the meaning given by the Minimum Tax Act. Parent Entity has the meaning given by the Minimum Tax Rules. Reverse Hybrid Entity has the meaning given by the Minimum Tax Rules. Stateless Constituent Entity has the meaning given by the Minimum Tax Act. Tax Transparent Entity has the meaning given by the Minimum Tax Rules. Top-up Tax has the meaning given by the Minimum Tax Rules. Total UTPR Top-up Tax Amount has the meaning given by the Minimum Tax Rules. 6 Exemption for certain subsidiary members of consolidated groups and MEC groups from the requirement to lodge an Australian DMT tax return A Group Entity of an Applicable MNE Group need not lodge an Australian DMT tax return for a Fiscal Year if it is a subsidiary member of a consolidated group or a MEC group to which subsection 2-40(2) of the Minimum Tax Rules applies for the Fiscal Year. 7 Exemption for certain GloBE Joint Ventures and GloBE JV Subsidiaries from the requirement to lodge an Australian DMT tax return A GloBE Joint Venture or a GloBE JV Subsidiary of an Applicable MNE Group to which section 127-55 in Schedule 1 to the Act applies need not lodge an Australian DMT tax return for a Fiscal Year if: (a) it is a subsidiary member of a consolidated group or a MEC group to which subsection 2-40(2) of the Minimum Tax Rules applies for the Fiscal Year; or (b) all of the following apply for the Fiscal Year: (i) it is not GloBE located in Australia; (ii) it is not a Flow-through Entity that was created in Australia; (iii) it is not a GloBE Main Entity in respect of a GloBE Permanent Establishment that is GloBE located in Australia; (iv) it is not a GloBE Main Entity in respect of a GloBE Permanent Establishment in relation to which paragraph 19(1)(d) of the Minimum Tax Act applies, and that is a place of business (including a deemed place of business) in Australia. Note : Under section 127-55 in Schedule 1 to the Act, sections 127-45 and 127-50 of that Schedule apply for the Fiscal Year in relation to a GloBE Joint Venture or a GloBE JV Subsidiary in the same way they apply in relation to a Group Entity of an Applicable MNE Group. For that purpose, the GloBE Joint Venture and its GloBE JV Subsidiaries are treated as Group Entities of a separate Applicable MNE Group for the Fiscal Year, and the GloBE Joint Venture is treated as the GloBE Ultimate Parent Entity of that separate Applicable MNE Group. (a) it is a subsidiary member of a consolidated group or a MEC group to which subsection 2-40(2) of the Minimum Tax Rules applies for the Fiscal Year; or (b) all of the following apply for the Fiscal Year: (i) it is not GloBE located in Australia; (ii) it is not a Flow-through Entity that was created in Australia; (iii) it is not a GloBE Main Entity in respect of a GloBE Permanent Establishment that is GloBE located in Australia; (iv) it is not a GloBE Main Entity in respect of a GloBE Permanent Establishment in relation to which paragraph 19(1)(d) of the Minimum Tax Act applies, and that is a place of business (including a deemed place of business) in Australia. (i) it is not GloBE located in Australia; (ii) it is not a Flow-through Entity that was created in Australia; (iii) it is not a GloBE Main Entity in respect of a GloBE Permanent Establishment that is GloBE located in Australia; (iv) it is not a GloBE Main Entity in respect of a GloBE Permanent Establishment in relation to which paragraph 19(1)(d) of the Minimum Tax Act applies, and that is a place of business (including a deemed place of business) in Australia. Note : Under section 127-55 in Schedule 1 to the Act, sections 127-45 and 127-50 of that Schedule apply for the Fiscal Year in relation to a GloBE Joint Venture or a GloBE JV Subsidiary in the same way they apply in relation to a Group Entity of an Applicable MNE Group. For that purpose, the GloBE Joint Venture and its GloBE JV Subsidiaries are treated as Group Entities of a separate Applicable MNE Group for the Fiscal Year, and the GloBE Joint Venture is treated as the GloBE Ultimate Parent Entity of that separate Applicable MNE Group. 8 Exemption for certain Group Entities that are not GloBE located in Australia from the requirement to lodge an Australian DMT tax return (1) A Group Entity of an Applicable MNE Group need not lodge an Australian DMT tax return for a Fiscal Year if the Group Entity is not GloBE located in Australia for the Fiscal Year. (2) Subsection (1) does not apply if the Group Entity is, for the Fiscal Year: (a) a Stateless Constituent Entity under subsection 41(3) of the Minimum Tax Act that was created in Australia; or (b) a GloBE Main Entity in respect of a GloBE Permanent Establishment that is GloBE located in Australia; or (c) a GloBE Main Entity in respect of a GloBE Permanent Establishment to which paragraph 19(1)(d) of the Minimum Tax Act applies and that is a place of business (including a deemed place of business) in Australia. (a) a Stateless Constituent Entity under subsection 41(3) of the Minimum Tax Act that was created in Australia; or (b) a GloBE Main Entity in respect of a GloBE Permanent Establishment that is GloBE located in Australia; or (c) a GloBE Main Entity in respect of a GloBE Permanent Establishment to which paragraph 19(1)(d) of the Minimum Tax Act applies and that is a place of business (including a deemed place of business) in Australia. 9 Exemption for certain GloBE Securitisation Entities from the requirement to lodge an Australian DMT tax return A Group Entity of an Applicable MNE Group, or a GloBE Joint Venture or GloBE JV Subsidiary of an Applicable MNE Group to which section 127-55 in Schedule 1 to the Act applies, need not lodge an Australian DMT tax return for a Fiscal Year if it is a GloBE Securitisation Entity to which subsection 2-35(3) of the Minimum Tax Rules applies for the Fiscal Year. 10 Exemption for certain Flow-through Entities from the requirement to lodge an Australian DMT tax return (1) A Group Entity or a GloBE JV Subsidiary of an Applicable MNE Group need not lodge an Australian DMT tax return for a Fiscal Year if, for the Fiscal Year: (a) it is a Flow-through Entity that is not: (i) a Reverse Hybrid Entity that is created in Australia; or (ii) a GloBE Main Entity in respect of a GloBE Permanent Establishment that is GloBE located in Australia; or (iii) a GloBE Main Entity in respect of a GloBE Permanent Establishment to which paragraph 19(1)(d) of the Minimum Tax Act applies and that is a place of business (including a deemed place of business) in Australia; or (iv) a GloBE Ultimate Parent Entity that is GloBE located in Australia; and (b) its Financial Accounting Net Income or Loss is reduced to zero by applying the method outlined in subsection 3-255(1) of the Minimum Tax Rules, or would have been reduced to zero if that subsection had applied to the Group Entity or GloBE JV Subsidiary for the Fiscal Year; and (c) it does not have a Domestic Top-up Tax Amount greater than zero. (a) it is a Flow-through Entity that is not: (i) a Reverse Hybrid Entity that is created in Australia; or (ii) a GloBE Main Entity in respect of a GloBE Permanent Establishment that is GloBE located in Australia; or (iii) a GloBE Main Entity in respect of a GloBE Permanent Establishment to which paragraph 19(1)(d) of the Minimum Tax Act applies and that is a place of business (including a deemed place of business) in Australia; or (iv) a GloBE Ultimate Parent Entity that is GloBE located in Australia; and (b) its Financial Accounting Net Income or Loss is reduced to zero by applying the method outlined in subsection 3-255(1) of the Minimum Tax Rules, or would have been reduced to zero if that subsection had applied to the Group Entity or GloBE JV Subsidiary for the Fiscal Year; and (c) it does not have a Domestic Top-up Tax Amount greater than zero. (i) a Reverse Hybrid Entity that is created in Australia; or (ii) a GloBE Main Entity in respect of a GloBE Permanent Establishment that is GloBE located in Australia; or (iii) a GloBE Main Entity in respect of a GloBE Permanent Establishment to which paragraph 19(1)(d) of the Minimum Tax Act applies and that is a place of business (including a deemed place of business) in Australia; or (iv) a GloBE Ultimate Parent Entity that is GloBE located in Australia; and (2) Subsection (1) does not apply to a Group Entity where it would have been the GloBE Ultimate Parent Entity of the Applicable MNE Group if any Controlling Interest in the Group Entity held by a GloBE Excluded Entity had been disregarded. | 11 Exemption from the requirement to lodge an Australian IIR/UTPR tax return: (1) A Group Entity of an Applicable MNE Group need not lodge an Australian IIR/UTPR tax return for a Fiscal Year if: (a) the Group Entity is: (i) not a Parent Entity that is GloBE located in Australia for the Fiscal Year; or (ii) a Parent Entity that is GloBE located in Australia for the Fiscal Year and all the Constituent Entities, GloBE Joint Ventures and GloBE JV Subsidiaries of the Applicable MNE Group in which it holds a Direct Ownership Interest or an Indirect Ownership Interest are GloBE located in Australia for the Fiscal Year; or (iii) a Parent Entity that is GloBE located in Australia for the Fiscal Year and to which the ordering rule in subsection 2-5(5) of the Minimum Tax Rules applies, such that it does not have an IIR Top-up Tax Amount for the Fiscal Year; and (b) any of the following apply: (i) the Group Entity is a subsidiary member of a consolidated group or MEC group to which subsection 2-50(2) of the Minimum Tax Rules applies for the Fiscal Year; (ii) the Group Entity is not GloBE located in Australia for the Fiscal Year and it is not a GloBE Main Entity in respect of a GloBE Permanent Establishment that is GloBE located in Australia for the Fiscal Year; (iii) the Group Entity is a GloBE Investment Entity or Insurance Investment Entity for the Fiscal Year; (iv) the Group Entity is a GloBE Securitisation Entity in respect of which paragraph 2-85(2)(c) of the Minimum Tax Rules applies for the Fiscal Year; (v) the Fiscal Year starts on or before 31 December 2024; (vi) any of the circumstances specified in subsection (2) apply in respect of the Applicable MNE Group for the Fiscal Year. (a) the Group Entity is: (i) not a Parent Entity that is GloBE located in Australia for the Fiscal Year; or (ii) a Parent Entity that is GloBE located in Australia for the Fiscal Year and all the Constituent Entities, GloBE Joint Ventures and GloBE JV Subsidiaries of the Applicable MNE Group in which it holds a Direct Ownership Interest or an Indirect Ownership Interest are GloBE located in Australia for the Fiscal Year; or (iii) a Parent Entity that is GloBE located in Australia for the Fiscal Year and to which the ordering rule in subsection 2-5(5) of the Minimum Tax Rules applies, such that it does not have an IIR Top-up Tax Amount for the Fiscal Year; and (b) any of the following apply: (i) the Group Entity is a subsidiary member of a consolidated group or MEC group to which subsection 2-50(2) of the Minimum Tax Rules applies for the Fiscal Year; (ii) the Group Entity is not GloBE located in Australia for the Fiscal Year and it is not a GloBE Main Entity in respect of a GloBE Permanent Establishment that is GloBE located in Australia for the Fiscal Year; (iii) the Group Entity is a GloBE Investment Entity or Insurance Investment Entity for the Fiscal Year; (iv) the Group Entity is a GloBE Securitisation Entity in respect of which paragraph 2-85(2)(c) of the Minimum Tax Rules applies for the Fiscal Year; (v) the Fiscal Year starts on or before 31 December 2024; (vi) any of the circumstances specified in subsection (2) apply in respect of the Applicable MNE Group for the Fiscal Year. (i) not a Parent Entity that is GloBE located in Australia for the Fiscal Year; or (ii) a Parent Entity that is GloBE located in Australia for the Fiscal Year and all the Constituent Entities, GloBE Joint Ventures and GloBE JV Subsidiaries of the Applicable MNE Group in which it holds a Direct Ownership Interest or an Indirect Ownership Interest are GloBE located in Australia for the Fiscal Year; or (iii) a Parent Entity that is GloBE located in Australia for the Fiscal Year and to which the ordering rule in subsection 2-5(5) of the Minimum Tax Rules applies, such that it does not have an IIR Top-up Tax Amount for the Fiscal Year; and (i) the Group Entity is a subsidiary member of a consolidated group or MEC group to which subsection 2-50(2) of the Minimum Tax Rules applies for the Fiscal Year; (ii) the Group Entity is not GloBE located in Australia for the Fiscal Year and it is not a GloBE Main Entity in respect of a GloBE Permanent Establishment that is GloBE located in Australia for the Fiscal Year; (iii) the Group Entity is a GloBE Investment Entity or Insurance Investment Entity for the Fiscal Year; (iv) the Group Entity is a GloBE Securitisation Entity in respect of which paragraph 2-85(2)(c) of the Minimum Tax Rules applies for the Fiscal Year; (v) the Fiscal Year starts on or before 31 December 2024; (vi) any of the circumstances specified in subsection (2) apply in respect of the Applicable MNE Group for the Fiscal Year. (2) For the purposes of subparagraph (1)(b)(vi), the circumstances are that: (a) the Total UTPR Top-up Tax Amount of the Applicable MNE Group would be reduced to zero for the Fiscal Year under section 2-55 of the Minimum Tax Rules if the assumptions in subsection (3) were made; or (b) a Filing Constituent Entity has made, or could have made, an election under subsection 8-225(3) of the Minimum Tax Rules that applies to the jurisdiction in which the GloBE Ultimate Parent Entity of the Applicable MNE Group is GloBE located (the UPE jurisdiction) and the following amounts would be reduced to zero under section 2-55 of the Minimum Tax Rules if the assumptions in subsection (3) were made: (i) the Top-up Tax of each Low-Taxed Constituent Entity of the Applicable MNE Group, other than a Constituent Entity that is GloBE located in the UPE jurisdiction; and (ii) the GloBE Ultimate Parent Entity's Allocable Share of the Top-up Tax of each GloBE Joint Venture, and of each of its GloBE JV Subsidiaries (if any), of the Applicable MNE Group, other than a GloBE Joint Venture or GloBE JV Subsidiary that is GloBE located in the UPE jurisdiction. (a) the Total UTPR Top-up Tax Amount of the Applicable MNE Group would be reduced to zero for the Fiscal Year under section 2-55 of the Minimum Tax Rules if the assumptions in subsection (3) were made; or (b) a Filing Constituent Entity has made, or could have made, an election under subsection 8-225(3) of the Minimum Tax Rules that applies to the jurisdiction in which the GloBE Ultimate Parent Entity of the Applicable MNE Group is GloBE located (the UPE jurisdiction) and the following amounts would be reduced to zero under section 2-55 of the Minimum Tax Rules if the assumptions in subsection (3) were made: (i) the Top-up Tax of each Low-Taxed Constituent Entity of the Applicable MNE Group, other than a Constituent Entity that is GloBE located in the UPE jurisdiction; and (ii) the GloBE Ultimate Parent Entity's Allocable Share of the Top-up Tax of each GloBE Joint Venture, and of each of its GloBE JV Subsidiaries (if any), of the Applicable MNE Group, other than a GloBE Joint Venture or GloBE JV Subsidiary that is GloBE located in the UPE jurisdiction. (i) the Top-up Tax of each Low-Taxed Constituent Entity of the Applicable MNE Group, other than a Constituent Entity that is GloBE located in the UPE jurisdiction; and (ii) the GloBE Ultimate Parent Entity's Allocable Share of the Top-up Tax of each GloBE Joint Venture, and of each of its GloBE JV Subsidiaries (if any), of the Applicable MNE Group, other than a GloBE Joint Venture or GloBE JV Subsidiary that is GloBE located in the UPE jurisdiction. (3) The assumptions for the purposes of subsection (2) are that: (a) each Constituent Entity, GloBE Joint Venture and GloBE JV Subsidiary of the Applicable MNE Group, other than a Constituent Entity, GloBE Joint Venture or GloBE JV Subsidiary to which subsections 2-25(1) or (5) of the Minimum Tax Rules would apply, has an amount of Top-up Tax for the Fiscal Year greater than zero before any adjustments under section 2-55 of the Minimum Tax Rules; and (b) each Constituent Entity of the Applicable MNE Group to which paragraph (a) applies is a Low-Taxed Constituent Entity for the Fiscal Year; and (c) each Constituent Entity, GloBE Joint Venture or GloBE JV Subsidiary of the Applicable MNE Group to which paragraph (a) applies has an amount of GloBE Income for the Fiscal Year greater than zero for the purposes of working out a Parent Entity's Allocable Share of the Top-up Tax of the Constituent Entity, GloBE Joint Venture or GloBE JV Subsidiary. (a) each Constituent Entity, GloBE Joint Venture and GloBE JV Subsidiary of the Applicable MNE Group, other than a Constituent Entity, GloBE Joint Venture or GloBE JV Subsidiary to which subsections 2-25(1) or (5) of the Minimum Tax Rules would apply, has an amount of Top-up Tax for the Fiscal Year greater than zero before any adjustments under section 2-55 of the Minimum Tax Rules; and (b) each Constituent Entity of the Applicable MNE Group to which paragraph (a) applies is a Low-Taxed Constituent Entity for the Fiscal Year; and (c) each Constituent Entity, GloBE Joint Venture or GloBE JV Subsidiary of the Applicable MNE Group to which paragraph (a) applies has an amount of GloBE Income for the Fiscal Year greater than zero for the purposes of working out a Parent Entity's Allocable Share of the Top-up Tax of the Constituent Entity, GloBE Joint Venture or GloBE JV Subsidiary.", "Related_Explanatory_Statements": "LI 2025/28 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202528/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation, make the following instrument."}
{"Instrument_Reference": "LI 2025/11", "Title": "A New Tax System (Goods and Services Tax) (Choosing to Account on a Cash Basis – Representatives of Incapacitated Entities) Determination 2025 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Accounting on a cash basis > 2025", "Date_of_Issue": "4 August 2025", "Signatory": "Larissa Evans Acting Deputy Commissioner of Taxation", "Registration_Number": "F2025L00929", "Registration_Date": "13 August 2025", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Choosing to Account on a Cash Basis – Representatives of Incapacitated Entities) Determination 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under paragraph 29-40(1)(c) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) account on a cash basis; (b) incapacitated entity; (c) representative. (a) account on a cash basis; (b) incapacitated entity; (c) representative. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Kind of enterprise for which an entity may choose to account on a cash basis: An enterprise that was carried on by an incapacitated entity, before it became incapacitated, is an enterprise in respect of which a representative of the incapacitated entity may choose to account on a cash basis. Goods and Services Tax: Choosing to Account on a Cash Basis Determination (No 39) 2015 - representatives of incapacitated entities | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2025/11 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202511/00001", "Unmatched_Content": "I, Larissa Evans, Acting Deputy Commissioner of Taxation, make the following instrument."}
{"Instrument_Reference": "CASH 2017/1", "Title": "Goods and Services Tax: Accounting on a cash basis Determination 2017 - Industrial Trade Unions ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Current > Goods and services tax > Accounting on a cash basis > 2017", "Date_of_Issue": "12 April 2017", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00423", "Registration_Date": "12 April 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Accounting on a cash basis Determination 2017 - Industrial Trade Unions . | 2. Commencement: This determination commences on 1 April 2017. | 3. Repeal of previous determination: This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Accounting on a cash basis Determination - Industrial Trade Unions - F2006B11576 (previous determination), registered on 14 November 2006. The previous determination is repealed from 1 April 2017. | 4. Application: This determination applies to an industrial trade union that satisfies the requirements of this determination. This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and that is an industrial trade union will generally satisfy the requirements of this determination. | 5. Choosing to account on a cash basis: The Commissioner has determined that industrial trade unions are enterprises are enterprises of a kind for which a choice to account on a cash basis may be made under section 29-40 of the GST Act. | 6. Definitions: The following expression is defined for the purposes of this determination: industrial trade union means a trade union registered under an Australian law. Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "CASH 2017/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Accounting on a cash basis Determination - Industrial Trade Unions - F2006B11576 (previous determination), registered on 14 November 2006. The previous determination is repealed from 1 April 2017. | This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and that is an industrial trade union will generally satisfy the requirements of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/CASH20171/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/31", "Title": "A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2022", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Adjustment notes > Requirements > 2022", "Date_of_Issue": "14 September 2022", "Signatory": "Ben Kelly Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2022L01272", "Registration_Date": "29 September 2022", "Body": "1. Name of instrument: This determination is the A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2022. | 2 Commencement: This determination commences on the day after it is registered on the Federal Register of Legislation. | 3 Application: This determination contains information requirements that apply to all entities that issue adjustment notes for the purposes of the GST Act. | 4 Additional information requirements: (1) Adjustment note other than a recipient created adjustment note An adjustment note (other than a recipient created adjustment note referred to in subsection 5(2) of this determination) must contain the following information, or enough information to enable the following to be clearly ascertained: (a) an indication that the document is intended to be an adjustment note and the effect, whether positive or negative, of the adjustment; (b) the identity, including the ABN, of the supplier or the supplier's agent; (c) the identity or ABN of the recipient, the recipient's agent, or another member of the recipient's GST group, if the adjustment note: i relates to a tax invoice showing the total price for the supply or supplies is at least $1,000 (or any higher amount specified in regulations made for the purpose of subparagraph 29-70(1)(c)(ii) of the GST Act); or ii arises out of an adjustment event where a supply that was not taxable becomes taxable and the price of the supply is at least $1,000 (or any higher amount specified in regulations made for the purpose of subparagraph 29-70(1)(c)(ii) of the GST Act); (d) the issue date of the adjustment note; (e) a brief explanation of the reason for the adjustment; (f) the amount of the adjustment to the GST payable (unless the alternative method in subsection 4(3) is adopted); and (g) if there is a difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event - that difference. Where the supply is not a wholly taxable supply, the adjustment note may identify only the difference in the price to the extent it causes the adjustment. (a) an indication that the document is intended to be an adjustment note and the effect, whether positive or negative, of the adjustment; (b) the identity, including the ABN, of the supplier or the supplier's agent; (c) the identity or ABN of the recipient, the recipient's agent, or another member of the recipient's GST group, if the adjustment note: i relates to a tax invoice showing the total price for the supply or supplies is at least $1,000 (or any higher amount specified in regulations made for the purpose of subparagraph 29-70(1)(c)(ii) of the GST Act); or ii arises out of an adjustment event where a supply that was not taxable becomes taxable and the price of the supply is at least $1,000 (or any higher amount specified in regulations made for the purpose of subparagraph 29-70(1)(c)(ii) of the GST Act); (d) the issue date of the adjustment note; (e) a brief explanation of the reason for the adjustment; (f) the amount of the adjustment to the GST payable (unless the alternative method in subsection 4(3) is adopted); and (g) if there is a difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event - that difference. Where the supply is not a wholly taxable supply, the adjustment note may identify only the difference in the price to the extent it causes the adjustment. i relates to a tax invoice showing the total price for the supply or supplies is at least $1,000 (or any higher amount specified in regulations made for the purpose of subparagraph 29-70(1)(c)(ii) of the GST Act); or ii arises out of an adjustment event where a supply that was not taxable becomes taxable and the price of the supply is at least $1,000 (or any higher amount specified in regulations made for the purpose of subparagraph 29-70(1)(c)(ii) of the GST Act); (2) Recipient created adjustment note A recipient created adjustment note must contain the following information, or enough information to enable the following to be clearly ascertained: (a) an indication that the document is intended to be a recipient created adjustment note and the effect, whether positive or negative, of the adjustment; (b) the identity, including the ABN, of the supplier or the supplier's agent; (c) the identity, including the ABN, of the recipient or the recipient's agent; (d) the issue date of the adjustment note; (e) a brief explanation of the reason for the adjustment; (f) the amount of the adjustment to the GST payable (unless the alternative method in subsection 4(3) is adopted); and (g) if there is a difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event - that difference. Where the supply is not a wholly taxable supply, the adjustment note may identify only the difference in the price to the extent it causes the adjustment. (a) an indication that the document is intended to be a recipient created adjustment note and the effect, whether positive or negative, of the adjustment; (b) the identity, including the ABN, of the supplier or the supplier's agent; (c) the identity, including the ABN, of the recipient or the recipient's agent; (d) the issue date of the adjustment note; (e) a brief explanation of the reason for the adjustment; (f) the amount of the adjustment to the GST payable (unless the alternative method in subsection 4(3) is adopted); and (g) if there is a difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event - that difference. Where the supply is not a wholly taxable supply, the adjustment note may identify only the difference in the price to the extent it causes the adjustment. (3) Alternative method to identifying the amount of the adjustment to the GST payable If the amount of the GST payable is 1/11th of the price, a statement can be included as an alternative to the requirement specified at paragraph 4(1)(f) or 4(2)(f). The statement must make it clear that the difference in the price of the supply includes GST. Note: all other requirements in subsection 4(1) or 4(2), as applicable, must be satisfied. Note: all other requirements in subsection 4(1) or 4(2), as applicable, must be satisfied. (4) Other information clearly ascertained A document issued by an entity to another entity satisfies paragraph 29-75(1)(c) of the GST Act if it meets the following requirements: (a) it would comply with the requirements for an adjustment note but for the fact that it does not contain certain information required under a determination under paragraph 29-75(1)(c); and (b) all the required information can be clearly ascertained from other documents given by the entity to the other entity. (a) it would comply with the requirements for an adjustment note but for the fact that it does not contain certain information required under a determination under paragraph 29-75(1)(c); and (b) all the required information can be clearly ascertained from other documents given by the entity to the other entity. (5) Multiple adjustments If more than one adjustment is included in a document, then: (a) the requirement in paragraph 4(1)(f) or 4(2)(f) will be satisfied if the total amount of adjustments to the GST payable can be clearly ascertained for each type of adjustment; and (b) the requirement in paragraph 4(1)(g) and 4(2)(g) will be satisfied if the net total of differences in price can be clearly ascertained. (a) the requirement in paragraph 4(1)(f) or 4(2)(f) will be satisfied if the total amount of adjustments to the GST payable can be clearly ascertained for each type of adjustment; and (b) the requirement in paragraph 4(1)(g) and 4(2)(g) will be satisfied if the net total of differences in price can be clearly ascertained. | 5 Definitions: In this determination: Recipient created adjustment note means an adjustment note issued by a recipient in the circumstances referred to in subsection 29-75(2) of the GST Act. | 6 Repeal: The instrument that is specified in Schedule 1 to this instrument is repealed. A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 (F2013C00796)", "Related_Explanatory_Statements": "LI 2022/31 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202231/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPANI 2020/1", "Title": "A New Tax System (Goods and Services Tax) Third Party Adjustment Note Information Requirements Determination 2020", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legistative Instrument", "Topic_Category": "Current > Goods and services tax > Adjustment notes > Requirements > 2020", "Date_of_Issue": "11 September 2020", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2020L01210", "Registration_Date": "24 September 2020", "Body": "1. Name of instrument: This determination is the A New Tax System (Goods and Services Tax) Third Party Adjustment Note Information Requirements Determination 2020 | 2. Commencement: The instrument commences on 1 October 2020. | 3. Application: This determination applies to third party adjustment notes issued under subsection 134-20(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). | 4. Determination: This determination applies to the entity that makes the payment. | 5. Information requirements for third party adjustment notes: For the purposes of paragraph 134-20(1)(d) of the GST Act, a third party adjustment note must contain enough information to enable the following to be clearly ascertained: (a) the payer's identity, as specified in a form other than the payer's ABN (note that under paragraph 134-20(1)(c) of the GST Act, the payer must also set out its ABN) (b) the payee's identity or the payee's ABN (c) a description of the thing that the payee acquires (including the quantity) and to which the payment relates (d) the amount of the payment (being a payment of money, an offset of debt, or a credit to an account) that represents a third party payment under Division 134 of the GST Act (e) the amount of the payer's decreasing adjustment under subsection 134-5(2) of the GST Act (f) the date the note is issued. (a) the payer's identity, as specified in a form other than the payer's ABN (note that under paragraph 134-20(1)(c) of the GST Act, the payer must also set out its ABN) (b) the payee's identity or the payee's ABN (c) a description of the thing that the payee acquires (including the quantity) and to which the payment relates (d) the amount of the payment (being a payment of money, an offset of debt, or a credit to an account) that represents a third party payment under Division 134 of the GST Act (e) the amount of the payer's decreasing adjustment under subsection 134-5(2) of the GST Act (f) the date the note is issued. | 6. Definitions: (1) Third party adjustment note means an adjustment note issued by a payer in the circumstances referred to in subsection 134-20(1) of the GST Act. (2) Other expressions in this determination have the same meaning as in the GST Act. | 7. Repeals: This instrument repeals A New Tax System (Goods and Services Tax) Third Party Adjustment Note Information Requirements Determination (No. 1) 2010 (F2010L01588) registered on 16 June 2010.", "Related_Explanatory_Statements": "TPANI 2020/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This instrument repeals A New Tax System (Goods and Services Tax) Third Party Adjustment Note Information Requirements Determination (No. 1) 2010 (F2010L01588) registered on 16 June 2010.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/TPANI20201/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2025/22", "Title": "A New Tax System (Goods and Services Tax) (Extension of Time to Issue an Adjustment Note - Electricity Distributors and Public Utility Providers) Determination 2025 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Adjustment notes > Timeframes > 2025", "Date_of_Issue": "2 September 2025", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2025L01095", "Registration_Date": "16 September 2025", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Extension of Time to Issue an Adjustment Note - Electricity Distributors and Public Utility Providers) Determination 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 29-75(3) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) adjustment; (b) adjustment note; (c) entity; (d) recipient; (e) taxable supply; (f) tax invoice. (a) adjustment; (b) adjustment note; (c) entity; (d) recipient; (e) taxable supply; (f) tax invoice. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999 . electricity distributor means an entity that owns and operates an electricity distribution network through which it transports electricity to end-use customers. electricity distribution services , as they pertain to an electricity distributor, means the delivery of electricity to end-use customers, along with the provision of related support services. public utility provider means a retailer that sells electricity or gas to end-users (for domestic or businesses purposes). utility service means the provision of gas, electricity and associated ancillary supplies by a public utility provider. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Extension of time to issue an adjustment note – electricity distributor: An electricity distributor must issue an adjustment note relating to a taxable supply of electricity distribution services to an electricity retailer within 98 days of becoming aware of an adjustment. Note: If an electricity retailer requests an electricity distributor to issue an adjustment note for an adjustment relating to a supply, the electricity distributor must give the adjustment note in accordance with paragraph 29-75(2)(a) of the Act. | 7 Extension of time to issue an adjustment note – public utility provider: (1) A public utility provider must issue an adjustment note relating to a taxable supply of utility services to a recipient within the period ending on the day specified in subsection (2). (2) The day specified for the purposes of subsection (1) is the earlier of the following: (a) 98 days from when the public utility provider becomes aware of the adjustment; (b) the day on which the next invoice would normally be issued by the public utility provider to the recipient. (a) 98 days from when the public utility provider becomes aware of the adjustment; (b) the day on which the next invoice would normally be issued by the public utility provider to the recipient. Note: If a recipient requests a public utility provider to issue an adjustment note for an adjustment relating to a supply, the public utility provider must give the recipient the adjustment note in accordance with paragraph 29-75(2)(a) of the Act. Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 35) 2015 | 1 The whole of the instrument: Repeal the instrument Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 36) 2015 | 2 The whole of the instrument: Repeal the instrument Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 37) 2015 – Supplies made by electricity distributors to electricity retailers | 3 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2025/22 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202522/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following instrument."}
{"Instrument_Reference": "WAN 2021/1", "Title": "Goods and Services Tax: Waiver of Adjustment Note Requirement (eftpos Interchange Services Reports) Determination 2021", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Adjustment notes > Waivers > 2021", "Date_of_Issue": "29 April 2021", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2021L00598", "Registration_Date": "20 May 2021", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Waiver of Adjustment Note Requirement (eftpos Interchange Services Reports) Determination 2021. | 2. Commencement: This determination commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This determination applies to a decreasing adjustment arising from an adjustment event in respect of an acquisition of eftpos interchange services attributable to a tax period that starts on or after the date it is registered on the Federal Register of Legislation. | 4. Determination (Who is covered by this Determination): This determination applies to a member of the eftpos payment system that holds an eftpos interchange services report. | 5. Definitions: (1) The following expressions are defined for the purposes of this determination: eftpos interchange fees means the fees paid (issuer interchange fees) or fees received (acquirer interchange fees) for the supply of eftpos interchange services. eftpos interchange services means the supply of services by a member of the eftpos payment system to facilitate eftpos transactions. eftpos interchange services report means a report produced by eftpos Payments Australia Limited detailing the eftpos interchange fees paid by a member to another member. eftpos payment system means the payment system operated by eftpos Payments Australia Limited. GST Act means the A New Tax System (Goods and Services Tax) Act 1999. member means a member of eftpos Payments Australia Limited. (2) Other expressions in this determination have the same meaning as in the GST Act. | 6. Relief from requirement to hold an adjustment note: For the purposes of attributing a decreasing adjustment arising from an adjustment event in respect of an acquisition of an eftpos interchange service to a tax period, a member is not required (under subsection 29-20(3) of the GST Act) to hold an adjustment note for the decreasing adjustment if the requirements of section 7 of this determination are satisfied. | 7. Requirements for relief from holding an adjustment note: A member is not required to hold an adjustment note in order to attribute to a tax period the decreasing adjustment arising from an adjustment event provided: (a) the member holds an eftpos interchange services report that records the adjustment, (b) the eftpos interchange services report meets the requirements of section 8 of this determination, and (c) the member holds the eftpos interchange services report at the time the member gives its GST return for that tax period to the Commissioner. (a) the member holds an eftpos interchange services report that records the adjustment, (b) the eftpos interchange services report meets the requirements of section 8 of this determination, and (c) the member holds the eftpos interchange services report at the time the member gives its GST return for that tax period to the Commissioner. | 8. Information to be contained in an eftpos interchange services report: The eftpos interchange services report must contain the following information: (a) the recipient's name (b) the recipient's address and/or Australian Business Number (c) the date of the report and the period to which it relates (d) for each adjustment recorded on the report - (i) a brief description of the adjustment (ii) the quantity or extent of the adjustment (where applicable) (iii) the date of the adjustment, and (iv) the GST-inclusive amount of the adjustment. (a) the recipient's name (b) the recipient's address and/or Australian Business Number (c) the date of the report and the period to which it relates (d) for each adjustment recorded on the report - (i) a brief description of the adjustment (ii) the quantity or extent of the adjustment (where applicable) (iii) the date of the adjustment, and (iv) the GST-inclusive amount of the adjustment. (i) a brief description of the adjustment (ii) the quantity or extent of the adjustment (where applicable) (iii) the date of the adjustment, and (iv) the GST-inclusive amount of the adjustment.", "Related_Explanatory_Statements": "WAN 2021/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20211/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WAN 2020/1", "Title": "Goods and Services Tax: Waiver of Adjustment Note Requirement (Corporate Card Statements) Determination 2020", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Adjustment notes > Waivers > 2020", "Date_of_Issue": "", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation", "Registration_Number": "F2020L00044", "Registration_Date": "23 January 2020", "Body": "1. Name of instrument: This determination is the Goods and Services Tax: Waiver of Adjustment Note Requirement (Corporate Card Statements) Determination 2020. | 2. Commencement: This determination commences on the day after it is registered on the Federal Register of Legislation. | 3. Repeal of previous determination: This determination repeals and replaces Goods and Services Tax: Waiver of Adjustment Note Requirement (Corporate Card Statements) Determination 2018 (F2018L01352) registered on 27 September 2018. | 4. Determination: This determination applies to corporate card statement cardholders. | 5. Definitions: (1) The following expressions are defined for the purposes of this determination: Acquirer is an entity that signs a merchant and is responsible for settlement to the merchant in respect of corporate card transactions acquired from that merchant. Cardholder is the entity participating in an arrangement under which the corporate card is issued to that entity, or other entities at its request. Corporate card is a card, or an account (where a physical card may not be issued), that is issued to and in the name of an entity or other entities at its request, and is intended to be used to purchase goods and services for commercial purposes. Corporate card provider is: (a) any of the following entities: (i) American Express Australia Limited (ii) Cabcharge Australia Limited (iii) Diners Club Pty Limited (iv) Entities that issue Visa corporate cards (v) Lufthansa AirPlus Servicekarten GmbH (Airplus International) (vi) Qantas Airways Limited, or (b) an entity authorised by an entity listed above in paragraph (a) to provide their corporate card products. Corporate card statement is a statement for a corporate card that is issued by or on behalf of a corporate card provider. It includes electronic data files of transactions and statements that are issued periodically or on demand. GST Act means the A New Tax System (Goods and Services Tax) Act 1999. Mixed transaction supplier is a supplier that has indicated on a signed statement (referred to in section 10) that it provides taxable supplies as well as GST-free and/or input taxed supplies. Supplier includes an agent through whom the supplier makes a supply. (a) any of the following entities: (i) American Express Australia Limited (ii) Cabcharge Australia Limited (iii) Diners Club Pty Limited (iv) Entities that issue Visa corporate cards (v) Lufthansa AirPlus Servicekarten GmbH (Airplus International) (vi) Qantas Airways Limited, or (b) an entity authorised by an entity listed above in paragraph (a) to provide their corporate card products. (i) American Express Australia Limited (ii) Cabcharge Australia Limited (iii) Diners Club Pty Limited (iv) Entities that issue Visa corporate cards (v) Lufthansa AirPlus Servicekarten GmbH (Airplus International) (vi) Qantas Airways Limited, or (2) Other expressions in this determination have the same meaning as in the GST Act. | 6. Relief from requirement to hold an adjustment note: For the purposes of attributing a decreasing adjustment (arising from an adjustment event in respect of an acquisition) to a tax period, a cardholder is not required (under subsection 29-20(3) of the GST Act) to hold an adjustment note for the decreasing adjustment if all the requirements in section 7 of this determination are satisfied. | 7. Requirements for relief from holding an adjustment note: (1) At the time the cardholder gives its GST return/Business Activity Statement for the tax period to the Commissioner: (a) the cardholder must hold a corporate card statement that records a transaction which includes the decreasing adjustment and meets the corporate card statement information requirements set out in section 8 (b) the cardholder must meet all the requirements of section 12, and (c) the decreasing adjustment on the corporate card statement must not have an 'estimated GST amount' that was calculated under subsection 10(b). (a) the cardholder must hold a corporate card statement that records a transaction which includes the decreasing adjustment and meets the corporate card statement information requirements set out in section 8 (b) the cardholder must meet all the requirements of section 12, and (c) the decreasing adjustment on the corporate card statement must not have an 'estimated GST amount' that was calculated under subsection 10(b). (2) For a corporate card statement the corporate card provider/acquirer must: (a) meet the accuracy requirements set out in section 11 (b) have in place an accurate method of obtaining or calculating the transaction information specified in paragraph 8(d), and (c) can choose to use the signed statement method in accordance with section 9 to satisfy paragraph (2)(b) in relation to the decreasing adjustment. (a) meet the accuracy requirements set out in section 11 (b) have in place an accurate method of obtaining or calculating the transaction information specified in paragraph 8(d), and (c) can choose to use the signed statement method in accordance with section 9 to satisfy paragraph (2)(b) in relation to the decreasing adjustment. | 8. Corporate card statement information requirements: The corporate card statement must contain enough information to enable the following to be ascertained by the cardholder : (a) the date of issue of the corporate card statement (b) the identity or ABN of the cardholder (c) the name(s) of the person(s) or department(s) that uses the corporate card to purchase the creditable acquisition to which the adjustment relates, or in the case of fuel cards, the vehicle identifier (d) for the particular transactions containing the decreasing adjustment: (i) the date the adjustment event occurred (ii) the identity of the supplier , or driver ID for a supply of taxi travel (iii) the ABN of the supplier (iv) the Branch Registration Number of the supplier (where applicable) (v) a brief explanation of the reason for the adjustment or, if that is not available, a description or recognised code identifying the supplier's industry (vi) the amount of the adjustment to the GST payable, or a statement to the effect that the difference in the price of the taxable supply includes GST, and (vii) the difference in the price of the supply before and after the adjustment event. (a) the date of issue of the corporate card statement (b) the identity or ABN of the cardholder (c) the name(s) of the person(s) or department(s) that uses the corporate card to purchase the creditable acquisition to which the adjustment relates, or in the case of fuel cards, the vehicle identifier (d) for the particular transactions containing the decreasing adjustment: (i) the date the adjustment event occurred (ii) the identity of the supplier , or driver ID for a supply of taxi travel (iii) the ABN of the supplier (iv) the Branch Registration Number of the supplier (where applicable) (v) a brief explanation of the reason for the adjustment or, if that is not available, a description or recognised code identifying the supplier's industry (vi) the amount of the adjustment to the GST payable, or a statement to the effect that the difference in the price of the taxable supply includes GST, and (vii) the difference in the price of the supply before and after the adjustment event. (i) the date the adjustment event occurred (ii) the identity of the supplier , or driver ID for a supply of taxi travel (iii) the ABN of the supplier (iv) the Branch Registration Number of the supplier (where applicable) (v) a brief explanation of the reason for the adjustment or, if that is not available, a description or recognised code identifying the supplier's industry (vi) the amount of the adjustment to the GST payable, or a statement to the effect that the difference in the price of the taxable supply includes GST, and (vii) the difference in the price of the supply before and after the adjustment event. | 9. Use of signed statements for obtaining transaction information: (1) The corporate card provider/acquirer may, in relation to a supplier , use the signed statement method in section 10 to calculate the decreasing adjustment, provided they have a signed statement from each supplier that: (a) states the ABN of the supplier (b) states the type of supplies (i.e. taxable, GST-free and/or input taxed supplies) made by the supplier , and for which the corporate card is accepted as payment (c) where the supplier only makes taxable supplies - states whether or not GST is calculated at 1/11th of the price for all the taxable supplies made by the supplier , and (d) provides the corporate card provider/acquirer with an undertaking the corporate card provider/acquirer will be notified when the supplier : (i) ceases to be registered for GST, or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price. (a) states the ABN of the supplier (b) states the type of supplies (i.e. taxable, GST-free and/or input taxed supplies) made by the supplier , and for which the corporate card is accepted as payment (c) where the supplier only makes taxable supplies - states whether or not GST is calculated at 1/11th of the price for all the taxable supplies made by the supplier , and (d) provides the corporate card provider/acquirer with an undertaking the corporate card provider/acquirer will be notified when the supplier : (i) ceases to be registered for GST, or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price. (i) ceases to be registered for GST, or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price. (2) The corporate card provider/acquirer must retain the signed statement for at least 5 years after the supplier ceases their association with the corporate card provider/acquirer. 10. Calculating the adjustment or the estimated adjustment to GST payable using the signed statement method The signed statement method for calculating the amount of an adjustment or an estimated adjustment to the GST payable is as follows: (a) for an adjustment to the GST payable - where the supplier has indicated on the signed statement that the supplier only makes taxable supplies where the GST is 1/11th of the price, the corporate card provider/acquirer may calculate the amount of the adjustment to the GST payable as 1/11th of the change in price, or (b) for an estimated adjustment to the GST payable - where a supplier has indicated on the signed statement that the supplier makes taxable supplies where GST may not be 1/11th of the price, or the supplier is a mixed transaction supplier , the corporate card provider/acquirer may calculate the estimated adjustment amount as 1/11th of the change in price of the relevant transaction if: (i) the corporate card provider/acquirer indicates the estimated adjustment amount for this transaction must be verified (ii) the corporate card provider/acquirer advises the cardholder to obtain an adjustment note before attributing a decreasing adjustment to a tax period (if required by subsection 29-20(3) of the GST Act), and (iii) at least one of the requirements in subparagraphs 10(b)(i) and 10(b)(ii) is prominently displayed on the corporate card statement. (a) for an adjustment to the GST payable - where the supplier has indicated on the signed statement that the supplier only makes taxable supplies where the GST is 1/11th of the price, the corporate card provider/acquirer may calculate the amount of the adjustment to the GST payable as 1/11th of the change in price, or (b) for an estimated adjustment to the GST payable - where a supplier has indicated on the signed statement that the supplier makes taxable supplies where GST may not be 1/11th of the price, or the supplier is a mixed transaction supplier , the corporate card provider/acquirer may calculate the estimated adjustment amount as 1/11th of the change in price of the relevant transaction if: (i) the corporate card provider/acquirer indicates the estimated adjustment amount for this transaction must be verified (ii) the corporate card provider/acquirer advises the cardholder to obtain an adjustment note before attributing a decreasing adjustment to a tax period (if required by subsection 29-20(3) of the GST Act), and (iii) at least one of the requirements in subparagraphs 10(b)(i) and 10(b)(ii) is prominently displayed on the corporate card statement. (i) the corporate card provider/acquirer indicates the estimated adjustment amount for this transaction must be verified (ii) the corporate card provider/acquirer advises the cardholder to obtain an adjustment note before attributing a decreasing adjustment to a tax period (if required by subsection 29-20(3) of the GST Act), and (iii) at least one of the requirements in subparagraphs 10(b)(i) and 10(b)(ii) is prominently displayed on the corporate card statement. | 11. Accuracy requirements for corporate card statements: Where the corporate card provider/acquirer has reason to consider any information set out in paragraph 8(d) or an estimated GST amount is not accurate, the corporate card provider/acquirer must not include that information on the corporate card statement. | 12. Cardholder requirements: The cardholder must have in place: (a) an effectively regulated corporate policy (that includes the retention of documentary evidence) for determining the amount of decreasing adjustments relating to acquisitions made on the corporate card that are wholly or partly of a private or domestic nature, and (b) an effectively regulated corporate policy that ensures the adjustment note and the corporate card statement are not incorrectly used to claim decreasing adjustments more than once for an adjustment event. (a) an effectively regulated corporate policy (that includes the retention of documentary evidence) for determining the amount of decreasing adjustments relating to acquisitions made on the corporate card that are wholly or partly of a private or domestic nature, and (b) an effectively regulated corporate policy that ensures the adjustment note and the corporate card statement are not incorrectly used to claim decreasing adjustments more than once for an adjustment event. | 13. Reimbursement of employees etc: If the cardholder has a decreasing adjustment in relation to a reimbursement that section 111-5 of the GST Act applies: (a) the cardholder is taken to meet paragraph 7(1)(a) if they hold a corporate card statement that includes the details at section 8 for the expense for which reimbursement is paid to which the adjustment relate (b) a reference to the creditable acquisition to which the adjustment relates in paragraph 8(c) is taken to be a reference to the expense for which the reimbursement is paid to which the adjustment relates, and (c) any reference to a decreasing adjustment in section 8 is taken to be a reference to a decreasing adjustment to the expense for which the reimbursement is paid. (a) the cardholder is taken to meet paragraph 7(1)(a) if they hold a corporate card statement that includes the details at section 8 for the expense for which reimbursement is paid to which the adjustment relate (b) a reference to the creditable acquisition to which the adjustment relates in paragraph 8(c) is taken to be a reference to the expense for which the reimbursement is paid to which the adjustment relates, and (c) any reference to a decreasing adjustment in section 8 is taken to be a reference to a decreasing adjustment to the expense for which the reimbursement is paid.", "Related_Explanatory_Statements": "WAN 2020/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination repeals and replaces Goods and Services Tax: Waiver of Adjustment Note Requirement (Corporate Card Statements) Determination 2018 (F2018L01352) registered on 27 September 2018.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20201/00001", "Unmatched_Content": "Signed by Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation"}
{"Instrument_Reference": "WAN 2017/1", "Title": "Goods and Services Tax: Waiver of Adjustment Note Requirement Determination 2017 - for Decreasing Adjustments from Intangible Supplies from Offshore", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Current > Goods and services tax > Adjustment notes > Waivers > 2017", "Date_of_Issue": "12 April 2017", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00420", "Registration_Date": "12 April 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Waiver of Adjustment Note Requirement Determination 2017 - for Decreasing Adjustments from Intangible Supplies from Offshore. | 2. Commencement: This determination commences on 1 April 2017. | 3. Repeal of previous determination: This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 - Waiver of Requirement to hold an Adjustment Note for a Decreasing Adjustment Determination - F2006B11575 (previous determination), registered on 14 November 2006. The previous determination is repealed from 1 April 2017. | 4. Application: This determination applies where: • you have a decreasing adjustment arising from an adjustment event • the adjustment event relates to intangible supplies from offshore that are taxable supplies under section 84-5 of the GST Act • you do not hold an adjustment note for the adjustment when you give the Commissioner a GST return for the tax period to which the adjustment would otherwise be attributable, and • but for this determination, the adjustment would not be attributable to that tax period because of paragraph 29-20(3)(c) of the GST Act. • you have a decreasing adjustment arising from an adjustment event • the adjustment event relates to intangible supplies from offshore that are taxable supplies under section 84-5 of the GST Act • you do not hold an adjustment note for the adjustment when you give the Commissioner a GST return for the tax period to which the adjustment would otherwise be attributable, and • but for this determination, the adjustment would not be attributable to that tax period because of paragraph 29-20(3)(c) of the GST Act. This determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination will satisfy the requirements of this determination. | 5. Waiver of adjustment note requirement: The requirement for an adjustment note under subsection 29-20(3) of the GST Act does not apply where the decreasing adjustment arises from an adjustment event that relates to an intangible supply from offshore that is a taxable supply under section 84-5 of the GST Act. | 6. Definitions: Expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "WAN 2017/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 - Waiver of Requirement to hold an Adjustment Note for a Decreasing Adjustment Determination - F2006B11575 (previous determination), registered on 14 November 2006. The previous determination is repealed from 1 April 2017. | This determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination will satisfy the requirements of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20171/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WAN 2017/3", "Title": "Goods and Services Tax: Waiver of Adjustment Note Requirement Determination 2017 - Members of MasterCard International and Visa International - Bank Interchange Transfers", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Current > Goods and services tax > Adjustment notes > Waivers > 2017", "Date_of_Issue": "12 April 2017", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00426", "Registration_Date": "12 April 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Waiver of Adjustment Note Requirement Determination 2017 - Members of MasterCard International and Visa International - Bank Interchange Transfers | 2. Commencement: This determination commences on 1 April 2017. | 3. Repeal of previous determination: This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Waiver to hold a Adjustment Note for a Decreasing Adjustment Determination 2000 - MEMBERS of MASTERCARD INTERNATIONAL and VISA INTERNATIONAL - F2006B11621 (previous determination), registered on 24 November 2006. The previous determination is repealed from 1 April 2017. | 4. Application: This determination applies to a member in certain circumstances to waive the requirement for an adjustment note under subsection 29-20(3) of the GST Act when an entity has a decreasing adjustment. This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and that is a member will satisfy the requirements of this determination. | 5. Circumstances in which the requirement to hold an adjustment note does not apply: A member that is the recipient of a supply of bank interchange services will not be required to hold an adjustment note in order to attribute a decreasing adjustment to a tax period provided the member satisfies the requirements in paragraph 6 of this determination. | 6. Requirements that must be satisfied by a member under this determination: (1) A member will not be required to hold an adjustment note in order to attribute a decreasing adjustment to a tax period provided: (a) the member holds a bank interchange service report that records the adjustments (b) the bank interchange services report meets the requirements of subparagraph 6(2) of this determination, and (c) the member holds the bank interchange services report at the time the member gives its GST return for that tax period to the Commissioner. (a) the member holds a bank interchange service report that records the adjustments (b) the bank interchange services report meets the requirements of subparagraph 6(2) of this determination, and (c) the member holds the bank interchange services report at the time the member gives its GST return for that tax period to the Commissioner. (2) Information to be contained in a bank interchange service report : (a) the recipient's name (b) the recipient's address and/or Australian business number, and (c) for each supply recorded on the report - (i) a brief description of adjustment (ii) the quantity or extent of adjustment (where applicable) (iii) the date of adjustment (iv) the GST-inclusive amount of the adjustment, and (v) the date of the report. (a) the recipient's name (b) the recipient's address and/or Australian business number, and (c) for each supply recorded on the report - (i) a brief description of adjustment (ii) the quantity or extent of adjustment (where applicable) (iii) the date of adjustment (iv) the GST-inclusive amount of the adjustment, and (v) the date of the report. (i) a brief description of adjustment (ii) the quantity or extent of adjustment (where applicable) (iii) the date of adjustment (iv) the GST-inclusive amount of the adjustment, and (v) the date of the report. (3) Although not mandatory, it may be advantageous to include a statement on the bank interchange services report to the effect that a member is not required to hold an adjustment note to attribute a decreasing adjustment covered by this determination. | 7. Definitions: The following expressions are defined for the purposes of this determination: bank interchange services means a supply of credit and debit card services from other financial institutions as presented in a bank interchange service report . bank interchange services report means a report produced by Mastercard International and/or Visa International detailing bank interchange services . member means a member of Mastercard International and/or Visa International being a recipient of a supply of bank interchange services . Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "WAN 2017/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Waiver to hold a Adjustment Note for a Decreasing Adjustment Determination 2000 - MEMBERS of MASTERCARD INTERNATIONAL and VISA INTERNATIONAL - F2006B11621 (previous determination), registered on 24 November 2006. The previous determination is repealed from 1 April 2017. | This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and that is a member will satisfy the requirements of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20173/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WAN 2016/39", "Title": "Goods and Services Tax: Waiver of Adjustment Note Determination (No. 39) 2016 - Reverse Charged Supplies", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Adjustment notes > Waivers > 2016", "Date_of_Issue": "13 September 2016", "Signatory": "Deborah Jenkins Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01530", "Registration_Date": "28 September 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Waiver of Requirement to hold an Adjustment Note for a Decreasing Adjustment Determination (No. 7) 2004 - F2006B00805, registered on 8 June 2006, is repealed on the commencement of this determination. Waiver of requirement to hold an adjustment note for a decreasing adjustment 4. The requirement to hold an adjustment note for a decreasing adjustment under subsection 29-20(3) of the GST Act is waived if the decreasing adjustment relates to a taxable supply that section 83-5 of the GST Act (about reverse charging of GST) applies. Definitions", "Related_Explanatory_Statements": "WAN 2016/39 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN201639/00001", "Unmatched_Content": "5. Expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "LI 2025/17", "Title": "A New Tax System (Goods and Services Tax) (Application of Intermediary Arrangements to the Multi-Media Industry) Determination 2025", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Agency arrangements > 2025", "Date_of_Issue": "25 August 2025", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2025L01064", "Registration_Date": "9 September 2025", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Application of Intermediary Arrangements to the Multi-Media Industry) Determination 2025. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 153-65(1) of the Act. | 4 Definitions: In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. multi-media product means: (a) a product (not including gambling products, telephone cards or gift cards) that combines various forms of media, such as text, images, audio, video, and interactive elements, to convey information or provide entertainment; and (b) a product that is provided as an add-on or extension to a product covered by paragraph (a). (a) a product (not including gambling products, telephone cards or gift cards) that combines various forms of media, such as text, images, audio, video, and interactive elements, to convey information or provide entertainment; and (b) a product that is provided as an add-on or extension to a product covered by paragraph (a). | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Specified supplies and acquisitions: Supplies or acquisitions of multi-media products are specified for the purposes of subsection 153-65(1) of the Act. Goods and Services Tax: Application of Agency Arrangements to the Multi-Media Industry Determination (No. 33) 2015 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2025/17 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202517/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following instrument."}
{"Instrument_Reference": "LI 2026/4", "Title": "A New Tax System (Goods and Services Tax) (Attribution Rules – Certain Motor Vehicle Incentive Payments made to Motor Vehicle Dealers) Determination 2026 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Attribution rules > 2026", "Date_of_Issue": "25 February 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2026L00190", "Registration_Date": "5 March 2026", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Attribution Rules – Certain Motor Vehicle Incentive Payments made to Motor Vehicle Dealers) Determination 2026 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 29-25(1) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) consideration; (b) invoice; (c) taxable supply; (d) tax period. (a) consideration; (b) invoice; (c) taxable supply; (d) tax period. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. motor vehicle incentive payment means consideration that: (a) a motor vehicle manufacturer, distributor or importer provides or will provide to a motor vehicle dealer as an incentive to sell a motor vehicle; and (b) forms part of the total consideration for the supply of the motor vehicle to a customer. (a) a motor vehicle manufacturer, distributor or importer provides or will provide to a motor vehicle dealer as an incentive to sell a motor vehicle; and (b) forms part of the total consideration for the supply of the motor vehicle to a customer. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 GST attribution rules in relation to certain motor vehicle incentive payments: The GST payable by a motor vehicle dealer on a taxable supply of a motor vehicle is attributable to the tax period in which the dealer knows the total consideration for the supply, if: (a) in an earlier tax period, the motor vehicle dealer: (i) receives a motor vehicle incentive payment relating to the supply; or (ii) issues an invoice for a motor vehicle incentive payment relating to the supply before receiving the motor vehicle incentive payment; and (b) the motor vehicle dealer does not know the total consideration for the supply before the end of the earlier tax period; and (c) the use, enjoyment or passing of title of the supply will only occur after the end of the earlier tax period. (a) in an earlier tax period, the motor vehicle dealer: (i) receives a motor vehicle incentive payment relating to the supply; or (ii) issues an invoice for a motor vehicle incentive payment relating to the supply before receiving the motor vehicle incentive payment; and (b) the motor vehicle dealer does not know the total consideration for the supply before the end of the earlier tax period; and (c) the use, enjoyment or passing of title of the supply will only occur after the end of the earlier tax period. (i) receives a motor vehicle incentive payment relating to the supply; or (ii) issues an invoice for a motor vehicle incentive payment relating to the supply before receiving the motor vehicle incentive payment; and A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Certain Motor Vehicle Incentive Payments Made to Motor Vehicle Dealers) Legislative Instrument 2015 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20264/00001", "Unmatched_Content": "I, Will Day, Deputy of Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/5", "Title": "A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Attribution rules > 2026", "Date_of_Issue": "25 February 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2026L00189", "Registration_Date": "4 March 2026", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Attribution Rules – Prepayment for a Telecommunication Supply) Determination 2026 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 29-25(1) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) consideration; (b) invoice; (c) taxable supply; (d) tax period; (e) telecommunication supply. (a) consideration; (b) invoice; (c) taxable supply; (d) tax period; (e) telecommunication supply. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. prepayment means a payment made by a customer to a telecommunications provider for a taxable supply that is a telecommunication supply before the provider has issued an invoice for the supply as part of its regular billing cycle. telecommunications provider means an entity that makes telecommunication supplies to the public for a fee. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 GST attribution rules for a prepayment for a telecommunication supply: If a prepayment for a taxable supply that is a telecommunication supply is made to a telecommunications provider that does not account on a cash basis, the GST payable by the provider on the supply is attributable to the earlier of: (a) the tax period in which an invoice is issued in relation to the supply; and (b) the tax period in which an invoice would have been issued by the telecommunications provider in relation to the supply had the prepayment not been made. (a) the tax period in which an invoice is issued in relation to the supply; and (b) the tax period in which an invoice would have been issued by the telecommunications provider in relation to the supply had the prepayment not been made. Goods and Services Tax: Particular Attribution Rules Determination (No. 28) 2016 for Prepayments of Telephone Services | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/5 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20265/00001", "Unmatched_Content": "I, Will Day, Deputy of Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/6", "Title": "A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies of Electricity Distribution Services) Determination 2026", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Attribution rules > 2026", "Date_of_Issue": "25 February 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2026L00194", "Registration_Date": "4 March 2026", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies of Electricity Distribution Services) Determination 2026. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 29-25(1) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) adjustment; (b) associate; (c) consideration; (d) entity; (e) invoice; (f) taxable supply; (g) tax period. (a) adjustment; (b) associate; (c) consideration; (d) entity; (e) invoice; (f) taxable supply; (g) tax period. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. billing agent means an entity that is authorised to issue invoices on behalf of a supplier of electricity distribution services but is not an associate of that supplier. electricity distribution services means the delivery of electricity to end-use customers, along with the provision of related support services. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 GST attribution rules for supplies of electricity distribution services: The GST payable by a supplier of a taxable supply of electricity distribution services is attributable to the tax period in which the supplier receives from the billing agent all the information necessary to ascertain the total consideration for the supply, in circumstances where: (a) the supplier does not account on a cash basis; and (b) the billing agent issues an invoice for the supply; and (c) the supplier is unable to ascertain the total consideration for the supply in an earlier tax period, if in that earlier tax period: (i) any consideration is received for the supply; or (ii) the billing agent issues an invoice relating to the supply. (a) the supplier does not account on a cash basis; and (b) the billing agent issues an invoice for the supply; and (c) the supplier is unable to ascertain the total consideration for the supply in an earlier tax period, if in that earlier tax period: (i) any consideration is received for the supply; or (ii) the billing agent issues an invoice relating to the supply. (i) any consideration is received for the supply; or (ii) the billing agent issues an invoice relating to the supply. | 7 Adjustment attribution rules for supplies of electricity distribution services: An adjustment relating to a taxable supply of electricity distribution services is attributable to the tax period in which the supplier receives from the billing agent all the information necessary to ascertain the amount of the adjustment, in circumstances where the supplier is unable to ascertain the amount of the adjustment without that information. Goods and Services Tax: Particular Attribution Rules Determination (No. 29) 2016 for Electricity Distribution Services | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/6 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20266/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2025/18", "Title": "A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies and Acquisitions Relating to Collecting Societies) Determination 2025 ", "Enabling_Act": "", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Attribution rules > 2025", "Date_of_Issue": "29 August 2025", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2025L01065", "Registration_Date": "9 September 2025", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Attribution Rules – Supplies and Acquisitions Relating to Collecting Societies) Determination 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 29-25(1) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) consideration; (b) creditable acquisition; (c) input tax credit; (d) invoice; (e) taxable supply; (f) tax period. (a) consideration; (b) creditable acquisition; (c) input tax credit; (d) invoice; (e) taxable supply; (f) tax period. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999 . collecting society has the meaning given by section 10 of the Copyright Act 1968 . copyright owner means the owner of a copyright under the Copyright Act 1968 . equitable remuneration has the meaning given by section 4 of the Copyright Regulations 2017 . remuneration notice has the meaning given by section 10 of the Copyright Act 1968 . | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Attribution rules for GST for collecting societies: The GST payable by a collecting society on a taxable supply made to a copyright owner is attributable to the tax period in which the society becomes aware that the owner is entitled to receive a distribution of an amount of equitable remuneration, in circumstances where: (a) the society is given a remuneration notice for the amount; (b) the amount is collected by the society; and (c) the consideration for the supply, which is the payment for the administrative costs of the society out of the amount, is withheld by the society. (a) the society is given a remuneration notice for the amount; (b) the amount is collected by the society; and (c) the consideration for the supply, which is the payment for the administrative costs of the society out of the amount, is withheld by the society. | 7 Attribution rules for GST for copyright owners: The GST payable by a copyright owner on a taxable supply they make, and in respect of which a remuneration notice is given to a collecting society, is attributable as follows: (a) if the owner accounts on a non-cash basis, the GST is attributable to the earlier of: (i) the tax period in which the owner becomes aware that any consideration has been received for the supply; and (ii) the tax period in which the owner becomes aware that an invoice relating to the supply has been issued; (b) if the owner accounts on a cash basis, the GST is attributable to the tax period in which the owner becomes aware that any consideration has been received for the taxable supply, but it is only attributable to the extent of the amount of consideration received. (a) if the owner accounts on a non-cash basis, the GST is attributable to the earlier of: (i) the tax period in which the owner becomes aware that any consideration has been received for the supply; and (ii) the tax period in which the owner becomes aware that an invoice relating to the supply has been issued; (b) if the owner accounts on a cash basis, the GST is attributable to the tax period in which the owner becomes aware that any consideration has been received for the taxable supply, but it is only attributable to the extent of the amount of consideration received. (i) the tax period in which the owner becomes aware that any consideration has been received for the supply; and (ii) the tax period in which the owner becomes aware that an invoice relating to the supply has been issued; | 8 Attribution rules for input tax credits for copyright owners: An input tax credit for a creditable acquisition made by a copyright owner from a collecting society, is attributable as follows: (a) if the owner accounts on a non-cash basis, the input tax credit is attributable to the earlier of: (i) the tax period in which the owner becomes aware that any consideration has been provided for the acquisition; and (ii) the tax period in which the owner becomes aware that an invoice relating to the acquisition has been issued (b) if the owner accounts on a cash-basis, the input tax credit is attributable in the tax period in which the owner becomes aware that any consideration has been provided for the creditable acquisition, but it is only attributable to the extent of the amount of consideration provided. (a) if the owner accounts on a non-cash basis, the input tax credit is attributable to the earlier of: (i) the tax period in which the owner becomes aware that any consideration has been provided for the acquisition; and (ii) the tax period in which the owner becomes aware that an invoice relating to the acquisition has been issued (b) if the owner accounts on a cash-basis, the input tax credit is attributable in the tax period in which the owner becomes aware that any consideration has been provided for the creditable acquisition, but it is only attributable to the extent of the amount of consideration provided. (i) the tax period in which the owner becomes aware that any consideration has been provided for the acquisition; and (ii) the tax period in which the owner becomes aware that an invoice relating to the acquisition has been issued Goods and Services Tax: Particular Attribution Rules for supplies and acquisitions relating to the operation of a Collecting Society under the Copyright Act Determination (No. 34) 2015 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2025/18 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202518/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following instrument."}
{"Instrument_Reference": "LI 2022/32", "Title": "A New Tax System (Goods and Services Tax) Attribution Rules for Deferred Transfer Farm-out Arrangements Determination 2022", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Attribution rules > 2022", "Date_of_Issue": "14 September 2022", "Signatory": "Ben Kelly Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2022L01265", "Registration_Date": "29 September 2022", "Body": "1. Name of instrument: This legislative instrument is the A New Tax System (Goods and Services Tax) Attribution Rules for Deferred Transfer Farm-out Arrangements Determination 2022. | 2 Commencement: This determination commences on the day after it is registered on the Federal Register of Legislation. | 3 Application: (1) This determination applies where a farmor and a farmee have entered into a deferred transfer farm-out arrangement: (a) to which the A New Tax System (Goods and Services Tax) (Particular Attribution Rules Where Supply or Acquisition Made Under a Contract Subject to Preconditions) Determination 2012 (F2012L00866) applied; or (b) on or after the date of commencement of this determination. (a) to which the A New Tax System (Goods and Services Tax) (Particular Attribution Rules Where Supply or Acquisition Made Under a Contract Subject to Preconditions) Determination 2012 (F2012L00866) applied; or (b) on or after the date of commencement of this determination. | 4 Attribution rules for a deferred farm-out arrangement: (1) The attribution rules for a farmor that has entered into a deferred transfer farm-out arrangement are as follows: (a) If the farmor accounts for GST on a basis other than cash, GST payable on a taxable supply of an interest in the mining tenement is attributable to the tax period in which the farmee exercises the right to acquire the interest. (b) If the farmor accounts for GST on a cash basis, GST payable on a taxable supply of an interest in the mining tenement is attributable to the tax period in which the interest is transferred to the extent that the consideration received for that supply is the exploration benefit. Note: If the farmor accounts for GST on a cash basis and the consideration received is cash, the basic attribution rules in Division 29 of the GST Act apply. (c) The tax period determined under paragraph (a) or (b) applies instead of the tax period determined under subsection 29-5(1) or (2) of the GST Act, respectively. (d) To avoid any doubt, the basic attribution rules in Division 29 of the GST Act otherwise apply to the farmor. (a) If the farmor accounts for GST on a basis other than cash, GST payable on a taxable supply of an interest in the mining tenement is attributable to the tax period in which the farmee exercises the right to acquire the interest. (b) If the farmor accounts for GST on a cash basis, GST payable on a taxable supply of an interest in the mining tenement is attributable to the tax period in which the interest is transferred to the extent that the consideration received for that supply is the exploration benefit. Note: If the farmor accounts for GST on a cash basis and the consideration received is cash, the basic attribution rules in Division 29 of the GST Act apply. (c) The tax period determined under paragraph (a) or (b) applies instead of the tax period determined under subsection 29-5(1) or (2) of the GST Act, respectively. (d) To avoid any doubt, the basic attribution rules in Division 29 of the GST Act otherwise apply to the farmor. (2) The attribution rules for a farmee that has entered into a deferred transfer farm-out arrangement are as follows: (a) If the farmee accounts for GST on a basis other than cash, the input tax credit for a creditable acquisition of an interest in the mining tenement is attributable to the tax period in which the farmee exercises the right to acquire that interest. (b) If the farmee accounts for GST on a cash basis, the input tax credit for a creditable acquisition of an interest in the mining tenement is attributable to the tax period in which the farmee exercises the right to acquire that interest to the extent of any consideration provided in that tax period or an earlier tax period for that acquisition. (c) The tax period determined under paragraph (a) or (b) applies instead of the tax period determined under subsection 29-10(1) or (2) of the GST Act, respectively. (d) To avoid any doubt, the basic attribution rules in Division 29 of the GST Act otherwise apply to the farmee. (a) If the farmee accounts for GST on a basis other than cash, the input tax credit for a creditable acquisition of an interest in the mining tenement is attributable to the tax period in which the farmee exercises the right to acquire that interest. (b) If the farmee accounts for GST on a cash basis, the input tax credit for a creditable acquisition of an interest in the mining tenement is attributable to the tax period in which the farmee exercises the right to acquire that interest to the extent of any consideration provided in that tax period or an earlier tax period for that acquisition. (c) The tax period determined under paragraph (a) or (b) applies instead of the tax period determined under subsection 29-10(1) or (2) of the GST Act, respectively. (d) To avoid any doubt, the basic attribution rules in Division 29 of the GST Act otherwise apply to the farmee. | 5 Definitions: (1) In this determination: deferred transfer farm-out arrangement means an arrangement for the transfer of a percentage interest in a mining tenement from a farmor to a farmee, under which: (a) the farmor provides the farmee with a right to acquire the interest in the mining tenement if the farmee meets all of its exploration commitments and any payment requirements to earn that interest (the earn-in requirements) within a specified period of time (the earn-in period); (b) most or all of the exploration commitments to earn that interest are at the discretion of the farmee; (c) the farmor grants to the farmee a right to exclusive use and access of the mining tenement to carry out the exploration commitments; (d) there is a provision of an exploration benefit by the farmee to the farmor; (e) the farmor will transfer the interest to the farmee at the end of the earn-in period if: i) the farmee satisfies the earn-in requirements in the earn-in period; ii) the farmee exercises the right to acquire the interest; and iii) all necessary government approvals are granted. exploration benefit means the benefit that flows to the farmor from the farmee's exploration commitments, which is consideration (or part of the consideration) for the supply of an interest in the mining tenement by the farmor under a deferred transfer farm-out arrangement. farmor means the owner of an interest in a mining tenement, who enters into a deferred transfer farm-out arrangement with a farmee. farmee means the party entering into the deferred transfer farm-out arrangement with the farmor. (a) the farmor provides the farmee with a right to acquire the interest in the mining tenement if the farmee meets all of its exploration commitments and any payment requirements to earn that interest (the earn-in requirements) within a specified period of time (the earn-in period); (b) most or all of the exploration commitments to earn that interest are at the discretion of the farmee; (c) the farmor grants to the farmee a right to exclusive use and access of the mining tenement to carry out the exploration commitments; (d) there is a provision of an exploration benefit by the farmee to the farmor; (e) the farmor will transfer the interest to the farmee at the end of the earn-in period if: i) the farmee satisfies the earn-in requirements in the earn-in period; ii) the farmee exercises the right to acquire the interest; and iii) all necessary government approvals are granted. i) the farmee satisfies the earn-in requirements in the earn-in period; ii) the farmee exercises the right to acquire the interest; and iii) all necessary government approvals are granted. (2) Other expressions in this legislative instrument that are defined in the GST Act have the same meaning as in that Act. | 6 Repeal: The instrument that is specified in Schedule 1 to this instrument is repealed. A New Tax System (Goods and Services Tax) (Particular Attribution Rules Where Supply or Acquisition Made Under a Contract Subject to Preconditions) Determination 2012 (F2012L00866).", "Related_Explanatory_Statements": "LI 2022/32 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202232/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2017/1", "Title": "Goods and Services Tax: (Particular Attribution Rules for Cooling off Periods) Determination 2017", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Current > Goods and services tax > Attribution rules > 2017", "Date_of_Issue": "29 March 2017", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00363", "Registration_Date": "31 March 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: (Particular Attribution Rules for Cooling off Periods) Determination 2017. | 2. Commencement: This determination commences on the day after its registration on the Federal Register of Legislation. | 3. Repeal of previous determination: This determination repeals and replaces determination A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Cooling off Periods) Determination (No. 1) 2000 - F2006B11605, registered on 20 November 2006. | 4. Application: This determination applies where a taxable supply or creditable acquisition has been made, but it is subject to a statutory cooling off period. The determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination and that is an entity which makes a taxable supply or creditable acquisition which is subject to a statutory cooling off period will satisfy the requirements of the determination. 5. Particular attribution rule for GST payable on a taxable supply still subject to a statutory cooling off period under an Australian law (a) If you do not account on a cash basis and you make a taxable supply subject to a statutory cooling off period under an Australian law, then the GST payable on the supply is attributable to the earlier of: (i) the tax period in which any of the consideration is received for the supply; or (ii) the tax period in which an invoice is issued relating to the supply. (i) the tax period in which any of the consideration is received for the supply; or (ii) the tax period in which an invoice is issued relating to the supply. (b) However, if the GST payable on the supply would be attributable under subparagraph 5(a) to a tax period that ends before the cooling off period expires, then the GST payable is attributable to the tax period in which the cooling off period expires. (c) If you account on a cash basis and you make a taxable supply subject to a statutory cooling off period under an Australian law, then the GST on the supply is attributable to a tax period where: (i) all of the consideration for the supply is received - the tax period in which that consideration is received; or (ii) part of the consideration is received - the tax period in which part of the consideration is received, but only to the extent that the consideration is received in that tax period. (i) all of the consideration for the supply is received - the tax period in which that consideration is received; or (ii) part of the consideration is received - the tax period in which part of the consideration is received, but only to the extent that the consideration is received in that tax period. (d) However, if some or all of the GST payable on the supply (relevant GST payable) would be attributable under subparagraph 5(c) to a tax period or tax periods that end before the cooling off period expires, then the relevant GST payable is attributable to the tax period in which the cooling off period expires. 6. Particular attribution rule for input tax credits arising from a creditable acquisition still subject to a statutory cooling off period (a) If you do not account on a cash basis and you make a creditable acquisition subject to a statutory cooling off period under an Australian law, then the input tax credit to which you are entitled for the acquisition is attributable to the earlier of: (i) the tax period in which you provide any of the consideration for the acquisition; or (ii) the tax period in which an invoice is issued relating to the acquisition. (i) the tax period in which you provide any of the consideration for the acquisition; or (ii) the tax period in which an invoice is issued relating to the acquisition. (b) However, if the input tax credit for the acquisition would be attributable under subparagraph 6(a) to a tax period that ends before the cooling off period expires, the input tax credit is attributable to the tax period in which the cooling off period expires. (c) If you account on a cash basis and you make a creditable acquisition subject to a statutory cooling off period under an Australian law, then the input tax credit to which you are entitled for the acquisition is attributable to a tax period where: (i) if, in a tax period, you provide all of the consideration for the acquisition - the tax period in which that consideration is provided; or (ii) if, in a tax period, you provide part of the consideration - the tax period in which part of the consideration is provided, but only to the extent that the consideration is provided in that tax period. (i) if, in a tax period, you provide all of the consideration for the acquisition - the tax period in which that consideration is provided; or (ii) if, in a tax period, you provide part of the consideration - the tax period in which part of the consideration is provided, but only to the extent that the consideration is provided in that tax period. (d) However, if some or all of the input tax credit (relevant input tax credit) would be attributable under subclause 6(c) to a tax period or tax periods that end before the cooling off period expires, then the relevant input tax credit is attributable to the tax period in which the cooling off period expires. To avoid doubt, this determination is not intended to override subsection 29-10(3) or Division 156 of the GST Act. | 7. Definitions: Expressions in this Determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "PAR 2017/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination repeals and replaces determination A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Cooling off Periods) Determination (No. 1) 2000 - F2006B11605, registered on 20 November 2006. | This determination applies where a taxable supply or creditable acquisition has been made, but it is subject to a statutory cooling off period. The determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination and that is an entity which makes a taxable supply or creditable acquisition which is subject to a statutory cooling off period will satisfy the requirements of the determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20171/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2017/2", "Title": "Goods and Services Tax: (Particular Attribution Rules for Retention Payments) Determination 2017", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Current > Goods and services tax > Attribution rules > 2017", "Date_of_Issue": "28 March 2017", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00344", "Registration_Date": "30 March 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: (Particular Attribution Rules for Retention Payments) Determination 2017. | 2. Commencement: This determination commences on the day after its registration on the Federal Register of Legislation. | 3. Repeal of previous determination: This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Retention Payments) Determination (No. 1) 2000 - F2006B11652, registered on 29 November 2006. | 4. Application: This determination applies to entities that: (a) do not account on a cash basis; and (b) make taxable supplies or creditable acquisitions where the contract provides for some or all of the consideration to be retained by the recipient until certain conditions under the contract are met. (a) do not account on a cash basis; and (b) make taxable supplies or creditable acquisitions where the contract provides for some or all of the consideration to be retained by the recipient until certain conditions under the contract are met. The determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination and that makes taxable supplies or creditable acquisitions where the contract provides for some or all of the consideration to be retained by the recipient until certain conditions under the contract are met will satisfy the requirements of the determination. 5. Particular attribution rule for GST payable on a taxable supply made under a contract that provides for retention of some or all of the consideration until certain conditions under the contract are met (a) This particular attribution rule applies if you make a taxable supply under a contract that provides for the recipient of the supply to retain some or all of the consideration until certain conditions are met. (b) The GST payable on the non-retained consideration is attributable to the tax period when: (i) any of that consideration is received for the supply; or (ii) an invoice is issued relating to the supply; whichever is earlier. (i) any of that consideration is received for the supply; or (ii) an invoice is issued relating to the supply; whichever is earlier. (c) The GST payable on a retention amount is attributable to the earlier of the tax period in which the retention amount is: (i) invoiced; or (ii) the tax period in which the retention amount is received (to the extent the GST payable on the retention amount has not been attributed to an earlier tax period). (i) invoiced; or (ii) the tax period in which the retention amount is received (to the extent the GST payable on the retention amount has not been attributed to an earlier tax period). 6. Particular attribution rule for input tax credits arising from a creditable acquisition made under a contract that provides for retention of some or all of the consideration until certain conditions under the contract are met (a) This particular attribution rule applies if you make a creditable acquisition under a contract that allows you to retain some or all of the consideration until certain conditions are met. (b) The input tax credit on the non-retained consideration to which you are entitled for a creditable acquisition is attributable to the tax period when: (i) you provide any of the consideration for the acquisition; or (ii) an invoice is issued relating to the acquisition; whichever is the earlier. (i) you provide any of the consideration for the acquisition; or (ii) an invoice is issued relating to the acquisition; whichever is the earlier. (c) The input tax credit on a retention amount is attributable to the earlier of the tax period in which the retention amount is: (i) invoiced; or (ii) the tax period in which the retention amount is paid (to the extent the input tax credit on the retention amount has not been attributed to an earlier tax period). (i) invoiced; or (ii) the tax period in which the retention amount is paid (to the extent the input tax credit on the retention amount has not been attributed to an earlier tax period). (d)This determination applies only if you do not account on a cash basis. | 7. GST payable on the retention amount: (a) GST payable on the retention amount is worked out in the following way: Step 1 Identify the retention amount as a percentage of the total of the consideration. Step 2 Apply that percentage to the amount of GST payable on the taxable supply - the result is the GST payable on the retention amount. (a) The GST payable on the non-retained consideration is the amount obtained by subtracting the amount of GST payable on the retention amount from the amount of GST payable on a taxable supply. | 8. Input tax credit on the retention amount: (a) The input tax credit on the retention amount is worked out in the following way: Step 1 Identify the retention amount as a percentage of the total of the consideration. Step 2 Apply that percentage to the amount of the input tax credit for the creditable acquisition - the result is the input tax credit on the retention amount. (b) The input tax credit on the non-retained consideration is the amount obtained by subtracting the amount of the input tax credit on the retention amount from the amount of the input tax credit that you are entitled to for a creditable acquisition. (c) To avoid doubt, this determination is not intended to override subsection 29-10(3) or Division 156 of the GST Act. | 9. Definitions: The following expressions are defined for the purposes of this determination: GST payable on the non-retained consideration, in relation to a taxable supply, means the amount worked out in accordance with subparagraph 7(b); GST payable on the retention amount, in relation to a taxable supply, means the amount worked out in accordance with subparagraph 7(a); input tax credit on the non-retained consideration, in relation to a creditable acquisition, means the amount worked out in accordance with subparagraph 8(b); input tax credit on the retention amount, in relation to a creditable acquisition, means the amount worked out in accordance with subparagraph 8(a); invoice for the retention amount, means a document notifying an obligation to pay the retention amount issued in relation to that amount once certain conditions specified in the contract have been met and/or following the expiry of the defects liability period; non-retained consideration, in relation to a taxable supply or a creditable acquisition, means the amount obtained by subtracting the retention amount (or amounts) from the consideration for that supply; retention amount, in relation to a taxable supply or a creditable acquisition, means any part (or parts) of the consideration for the supply that the recipient of the supply retains under the terms of a contract which provide for the recipient to retain an amount or amounts until certain conditions specified in the contract are met; Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "PAR 2017/2 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Retention Payments) Determination (No. 1) 2000 - F2006B11652, registered on 29 November 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20172/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2017/3", "Title": "Goods and Services Tax: (Particular Attribution Rules for Supplies and Acquisitions made through Agents) Determination 2017", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Current > Goods and services tax > Attribution rules > 2017", "Date_of_Issue": "28 March 2017", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00346", "Registration_Date": "30 March 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: (Particular Attribution Rules for Supplies and Acquisitions made through Agents) Determination 2017. | 2. Commencement: This determination commences on the day after its registration on the Federal Register of Legislation. | 3. Repeal of previous determination: This determination repeals and replaces determination A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Supplies and Acquisitions made through Agents) Determination (No. 1) 2000 - F2006B11596 (previous determination), registered on 17 November 2006. | 4. Application: This determination applies to entities that make taxable supplies or creditable acquisitions through an agent and are reliant upon that agent for information to enable them to attribute their GST payable or input tax credit entitlement.. The determination also applies to adjustments to those taxable supplies and creditable acquisitions. The determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination and that makes taxable supplies or creditable acquisitions through an agent and is reliant upon that agent for information to enable them to attribute their GST payable or input tax credit entitlement will satisfy the requirements of the determination. 5. Particular attribution rules for GST payable on taxable supplies you make through an agent before you know the supplies have occurred (1) The GST payable by you on a taxable supply that you make through an agent upon whom you have to rely for information to enable you to attribute GST payable is attributable to the earlier of: (a) the tax period in which you, the principal, become aware that any of the consideration has been received; or (b) the tax period in which you, the principal, become aware that an invoice has been issued relating to the supply. (a) the tax period in which you, the principal, become aware that any of the consideration has been received; or (b) the tax period in which you, the principal, become aware that an invoice has been issued relating to the supply. (2) However, if you account on a cash basis, then: (a) if, in a tax period, you, the principal, become aware that all of the consideration has been received for a taxable supply - the GST payable on the supply is attributable to that tax period; or (b) if, in a tax period, you, the principal, become aware that part of the consideration has been received for a taxable supply - the GST payable on the supply is attributable to that tax period, but only to the extent of the consideration that you, the principal, become aware has been received; or (c) if, in a tax period, you, the principal, are not aware that any of the consideration has been received for a taxable supply - none of the GST payable on the supply is attributable to that tax period. (a) if, in a tax period, you, the principal, become aware that all of the consideration has been received for a taxable supply - the GST payable on the supply is attributable to that tax period; or (b) if, in a tax period, you, the principal, become aware that part of the consideration has been received for a taxable supply - the GST payable on the supply is attributable to that tax period, but only to the extent of the consideration that you, the principal, become aware has been received; or (c) if, in a tax period, you, the principal, are not aware that any of the consideration has been received for a taxable supply - none of the GST payable on the supply is attributable to that tax period. 6. Particular attribution rules for input tax credits that arise on creditable acquisitions that you make through an agent before you know the acquisitions have occurred (1) The input tax credit to which you are entitled for a creditable acquisition that you make through an agent upon whom you have to rely for information to enable you to attribute the input tax credit is attributable to the earlier of: (a) the tax period in which you, the principal, become aware that any of the consideration has been provided; or (b) the tax period in which you, the principal, become aware that an invoice has been issued relating to the acquisition. (a) the tax period in which you, the principal, become aware that any of the consideration has been provided; or (b) the tax period in which you, the principal, become aware that an invoice has been issued relating to the acquisition. (2) However, if you account on a cash basis, then: (a) if, in a tax period, you, the principal, become aware that you have provided all of the consideration for a creditable acquisition - the input tax credit for the acquisition is attributable to that tax period; or (b) if, in a tax period, you, the principal, become aware that you have provided part of the consideration - the input tax credit for the acquisition is attributable to that tax period, but only to the extent of the consideration that you, the principal, are aware you have provided in that tax period; or (c) if, in a tax period, you, the principal, are not aware that you have provided any of the consideration, none of the input tax credit for the acquisition is attributable to that tax period. (a) if, in a tax period, you, the principal, become aware that you have provided all of the consideration for a creditable acquisition - the input tax credit for the acquisition is attributable to that tax period; or (b) if, in a tax period, you, the principal, become aware that you have provided part of the consideration - the input tax credit for the acquisition is attributable to that tax period, but only to the extent of the consideration that you, the principal, are aware you have provided in that tax period; or (c) if, in a tax period, you, the principal, are not aware that you have provided any of the consideration, none of the input tax credit for the acquisition is attributable to that tax period. | 7. Particular attribution rules for Adjustments: (1) An adjustment you have in relation to a supply or acquisition made through an agent upon whom you have to rely for information to attribute the adjustment, is attributable to the tax period in which you, the principal, become aware of the adjustment. (2) However, if you account on a cash basis, and the adjustment arises from an adjustment event as a result of which you are liable to provide consideration, then: (a) if, in a tax period, you, the principal, become aware that you have provided all the consideration - the adjustment is attributable to that tax period; or (b) if, in a tax period, you, the principal, become aware that you have provided part of the consideration - the adjustment is attributable to that tax period, but only to the extent of the consideration that you, the principal, are aware you have provided in that tax period; or (c) if, in a tax period, you, the principal, are not aware that any of the consideration has been provided - none of the adjustment is attributable to that tax period. (a) if, in a tax period, you, the principal, become aware that you have provided all the consideration - the adjustment is attributable to that tax period; or (b) if, in a tax period, you, the principal, become aware that you have provided part of the consideration - the adjustment is attributable to that tax period, but only to the extent of the consideration that you, the principal, are aware you have provided in that tax period; or (c) if, in a tax period, you, the principal, are not aware that any of the consideration has been provided - none of the adjustment is attributable to that tax period. | 8. No intention to over-ride other provisions: To avoid doubt, this Determination is not intended to override subsection 29-10(3), subsection 29-20(3), Division 57, Division 153 or Division 156 of the GST Act. | 9. Definitions: Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "PAR 2017/3 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination repeals and replaces determination A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Supplies and Acquisitions made through Agents) Determination (No. 1) 2000 - F2006B11596 (previous determination), registered on 17 November 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20173/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2017/4", "Title": "Goods and Services Tax: Application of Particular Attribution Rules Determinations (Determination) 2017", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Current > Goods and services tax > Attribution rules > 2017", "Date_of_Issue": "28 March 2017", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00366", "Registration_Date": "31 March 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Application of Particular Attribution Rules Determinations (Determination) 2017. | 2. Commencement: This determination commences on the day after its registration on the Federal Register of Legislation. | 3. Repeal of previous determination: This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 (Application of Particular Attribution Rules Determinations) Determination (No. 1) 2000 (F2006B11604), registered on 20 November 2006. | 4. Application: This determination applies where two or more determinations specify different attribution rules for the same kind of taxable supply or creditable acquisition. The determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination and that is an entity for which two or more determinations specify different attribution rules for the same kind of taxable supply or creditable acquisition will satisfy the requirements of the determination. 5. Attribution of GST payable on a taxable supply of a kind described in more than one determination made under section 29-25 The GST payable is attributable to the latter, or latest, of the tax periods where: (1) you make a taxable supply to which more than one determination made by the Commissioner under subsection 29-25(1) of the GST Act applies; and (2) the attribution rules set out in the determinations result in the GST payable on the taxable supply being attributable to different tax periods. (1) you make a taxable supply to which more than one determination made by the Commissioner under subsection 29-25(1) of the GST Act applies; and (2) the attribution rules set out in the determinations result in the GST payable on the taxable supply being attributable to different tax periods. 6. Attribution of an input tax credit arising from a creditable acquisition of a kind described in more than one determination made under section 29 25 The input tax credit is attributable to the latter, or latest, of the tax periods where: (1) you make a creditable acquisition to which more than one determination made by the Commissioner under subsection 29-25(1) of the GST Act applies; and (2) the attribution rules set out in the determinations result in the input tax credit for the creditable acquisition being attributable to different tax periods. (1) you make a creditable acquisition to which more than one determination made by the Commissioner under subsection 29-25(1) of the GST Act applies; and (2) the attribution rules set out in the determinations result in the input tax credit for the creditable acquisition being attributable to different tax periods. | 7. Definitions: Expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "PAR 2017/4 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 (Application of Particular Attribution Rules Determinations) Determination (No. 1) 2000 (F2006B11604), registered on 20 November 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20174/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2017/5", "Title": "Goods and Services Tax: (Particular Attribution Rule for Supplies of Gas or Electricity made by Public Utility Providers) Determination 2017", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Current > Goods and services tax > Attribution rules > 2017", "Date_of_Issue": "29 March 2017", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00364", "Registration_Date": "31 March 2017", "Body": "1. Name of determination: This determination is Goods and Services Tax: (Particular Attribution Rule for Supplies of Gas or Electricity made by Public Utility Providers) Determination 2017. | 2. Commencement: This determination commences on the day after its registration on the Federal Register of Legislation. | 3. Repeal of previous determination: This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Supplies of Gas or Electricity made by Public Utility Providers) Determination (No 1) 2000 - F2006B11578, registered on 15 November 2006. | 4. Application: This determination applies to a taxable supply of gas or electricity made on or after the commencement of this determination by an entity that: (1) is a public utility provider (2) has a payment arrangement with the recipient of that taxable supply, and (3) does not account on a cash basis. (1) is a public utility provider (2) has a payment arrangement with the recipient of that taxable supply, and (3) does not account on a cash basis. The determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination, is a public utility provider and has a payment arrangement with the recipient of that taxable supply and does not account on a cash basis will satisfy the requirements of this determination. 5. Particular attribution rule for GST payable on a taxable supply of gas or electricity made by a public utility provider that has a payment arrangement with the recipient of the taxable supply The GST payable is attributable to whichever is the earlier of: (1) the tax period in which that invoice is issued if an invoice is issued in relation to that taxable supply, or (2) the tax period in which an invoice would have been issued by the supplier in relation to that taxable supply if the supplier did not have a payment arrangement with the recipient; (1) the tax period in which that invoice is issued if an invoice is issued in relation to that taxable supply, or (2) the tax period in which an invoice would have been issued by the supplier in relation to that taxable supply if the supplier did not have a payment arrangement with the recipient; | 6. Definitions: (1) The following expressions are defined for the purposes of this determination: payment arrangement means an arrangement between a public utility provider and a recipient where the provider may receive consideration from the recipient in respect of a taxable supply made or to be made by the provider before any invoice is issued by the provider to the recipient in relation to that taxable supply. public utility provider means an authority or an enterprise the primary business of which is to provide electricity or gas to the public for domestic or business purposes. (2) Other expressions in this determination have the same meaning as in the GST Act. (1) The following expressions are defined for the purposes of this determination: payment arrangement means an arrangement between a public utility provider and a recipient where the provider may receive consideration from the recipient in respect of a taxable supply made or to be made by the provider before any invoice is issued by the provider to the recipient in relation to that taxable supply. public utility provider means an authority or an enterprise the primary business of which is to provide electricity or gas to the public for domestic or business purposes. (2) Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "PAR 2017/5 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Supplies of Gas or Electricity made by Public Utility Providers) Determination (No 1) 2000 - F2006B11578, registered on 15 November 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20175/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2017/6", "Title": "Goods and Services Tax: Particular Attribution Rules for Banknote and Coin-operated Machines and Similar Devices Determination 2017", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Current > Goods and services tax > Attribution rules > 2017", "Date_of_Issue": "12 April 2017", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00424", "Registration_Date": "12 April 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Particular Attribution Rules for Banknote and Coin-operated Machines and Similar Devices Determination 2017. | 2. Commencement: This determination commences on 1 April 2017. | 3. Repeal of previous determination: This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Banknote and Coin-operated Machines and Similar Devices) Determination (No 1) 2000 - F2006B11602 (previous determination), registered on 20 November 2006. The previous determination is repealed from 1 April 2017. | 4. Application: This determination applies to entities that make taxable supplies through banknote-operated machines, coin-operated machines or similar devices before the entity becomes aware that the taxable supply has been made. This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and that makes taxable supplies through banknote-operated machines, coin-operated machines or similar devices before the entity becomes aware that the taxable supply has been made will satisfy the requirements of this determination. 5. Particular attribution rules for GST payable on a taxable supply made through a banknote or coin-operated machine or similar device before the supplier knows it has occurred (1) The GST payable by an entity that makes a taxable supply where: (a) the consideration is received through a banknote-operated machine, a coin-operated machine or a similar device, and (b) removal of the notes and coins from the machine or similar device is the only way of knowing when the consideration is received is attributable to the tax period in which the consideration is removed from the machine or similar device. (a) the consideration is received through a banknote-operated machine, a coin-operated machine or a similar device, and (b) removal of the notes and coins from the machine or similar device is the only way of knowing when the consideration is received is attributable to the tax period in which the consideration is removed from the machine or similar device. (2) This rule applies whether or not the supplier accounts for GST on a cash basis. | 6. Definitions: Expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "PAR 2017/6 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Banknote and Coin-operated Machines and Similar Devices) Determination (No 1) 2000 - F2006B11602 (previous determination), registered on 20 November 2006. The previous determination is repealed from 1 April 2017. | This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and that makes taxable supplies through banknote-operated machines, coin-operated machines or similar devices before the entity becomes aware that the taxable supply has been made will satisfy the requirements of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20176/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2017/7", "Title": "Goods and Services Tax: Particular Attribution Rules for Lay-By Sales Determination 2017", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Current > Goods and services tax > Attribution rules > 2017", "Date_of_Issue": "11 April 2017", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00429", "Registration_Date": "13 April 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Particular Attribution Rules for Lay-By Sales Determination 2017. | 2. Commencement: This determination commences on 1 April 2017. | 3. Repeal of previous determination: This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Lay-By Sales) Determination (No 1) 2000 - F2006B11600 (previous determination), registered on 20 November 2006. The previous determination is repealed from 1 April 2017. | 4. Application: This determination applies to entities that make taxable supplies or creditable acquisitions via lay-by sale agreements . This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and is an entity that makes taxable supplies or creditable acquisitions via lay-by sale agreements will satisfy the requirements of this determination. 5. Particular Attribution Rules for GST payable on a taxable supply made under a lay-by sale agreement (a) The GST payable by an entity on a taxable supply of goods that the entity makes under a lay-by sale agreement is attributable to the tax period in which the final instalment of consideration is received. (b) This paragraph applies only if you do not account on a cash basis. 6. Particular Attribution Rules for an input tax credit arising from a creditable acquisition made under a lay-by sale agreement (a) The input tax credit to which you are entitled for a creditable acquisition of goods that you make under a lay-by sale agreement is attributable to the tax period in which you provide the final instalment of consideration. (b) This paragraph applies only if you do not account on a cash basis. | 7. Definitions: The following expression is defined for the purposes of this determination: lay-by sale agreement means an agreement under which goods are agreed to be sold on terms where the purchase price of the goods is to be paid by instalments and until the purchase price is paid in full: (a) the goods will not be delivered to the purchaser (b) the goods will not be available for collection by the purchaser, and (c) the title to the goods will not transfer to the purchaser. (a) the goods will not be delivered to the purchaser (b) the goods will not be available for collection by the purchaser, and (c) the title to the goods will not transfer to the purchaser. Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "PAR 2017/7 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Lay-By Sales) Determination (No 1) 2000 - F2006B11600 (previous determination), registered on 20 November 2006. The previous determination is repealed from 1 April 2017. | This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and is an entity that makes taxable supplies or creditable acquisitions via lay-by sale agreements will satisfy the requirements of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20177/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2017/8", "Title": "Goods and Services Tax: Particular Attribution Rules Where Total Consideration Not Known Determination 2017", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Attribution rules > 2017", "Date_of_Issue": "12 April 2017", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00425", "Registration_Date": "12 April 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Particular Attribution Rules Where Total Consideration Not Known Determination 2017. | 2. Commencement: This determination commences on 1 April 2017. | 3. Repeal of previous determination: This determination replaces A New Tax System (Goods and Services Tax) (Particular Attribution Rules Where Total Consideration Not Known) Determination (No. 1) 2000 - F2006B11593 (previous determination), registered on 17 November 2006. The previous determination is repealed from 1 April 2017. | 4. Application: (1) This determination applies where you make a taxable supply or creditable acquisition and: (a) you do not know the total consideration when any part of the consideration is paid or received or when an invoice is issued relating to the supply or acquistion,, and (b) the ascertainment of the total consideration depends on a future event or events that is not entirely within your control and either: (c) an invoice is issued relating to the supply or acquisition; or (d) any consideration is received or paid for the supply or acquisition. (a) you do not know the total consideration when any part of the consideration is paid or received or when an invoice is issued relating to the supply or acquistion,, and (b) the ascertainment of the total consideration depends on a future event or events that is not entirely within your control and either: (c) an invoice is issued relating to the supply or acquisition; or (d) any consideration is received or paid for the supply or acquisition. (2) This determination applies only if you do not account on a cash basis. (3) This determination is substantially the same as the determination that it replaces.. An entity that satisfied the requirements of the previous determination and makes a taxable supply or creditable acquisition as described in this determination will satisfy the requirements of this determination. 5. Particular attribution rule for GST payable on a taxable supply occurring before the supplier knows the total consideration (1) Where, in a tax period, you make a taxable supply before you know the total consideration, and an invoice is issued relating to the taxable supply which states an amount of consideration and: (a) no consideration is received for the supply in that tax period – the GST on the supply is attributable to that tax period but only to the extent of the amount of the consideration stated in the invoice, or (b) consideration is received for the supply in that tax period – the GST on the supply is attributable to that tax period but only to the extent: (i) where the consideration received is less than or equal to the amount of the consideration stated in the invoice – the amount of consideration stated in the invoice, or (ii) where the consideration received is more than the amount stated in the invoice – the amount of the consideration received. (a) no consideration is received for the supply in that tax period – the GST on the supply is attributable to that tax period but only to the extent of the amount of the consideration stated in the invoice, or (b) consideration is received for the supply in that tax period – the GST on the supply is attributable to that tax period but only to the extent: (i) where the consideration received is less than or equal to the amount of the consideration stated in the invoice – the amount of consideration stated in the invoice, or (ii) where the consideration received is more than the amount stated in the invoice – the amount of the consideration received. (i) where the consideration received is less than or equal to the amount of the consideration stated in the invoice – the amount of consideration stated in the invoice, or (ii) where the consideration received is more than the amount stated in the invoice – the amount of the consideration received. (2) Where, in a tax period, you make a taxable supply before you know the total consideration, and an invoice is not issued relating to the supply and: (a) consideration is received for the supply in that tax period – the GST payable on the taxable supply is attributable to that tax period but only to the extent of the consideration received in that tax period, or (b) no consideration is received for the supply in that tax period – none of the GST on the supply is attributable to that tax period. (a) consideration is received for the supply in that tax period – the GST payable on the taxable supply is attributable to that tax period but only to the extent of the consideration received in that tax period, or (b) no consideration is received for the supply in that tax period – none of the GST on the supply is attributable to that tax period. (3) In tax periods after the tax period in which you first attributed any GST on the taxable supply, attribute GST on any increase in consideration to the earlier of the tax period (or tax periods) in which you issue an invoice (or amended invoice) for the increase in consideration or receive any of the additional consideration. 6. Particular attribution rule for input tax credits arising from a creditable acquisition occurring before the recipient knows the total consideration (1) Where, in a tax period, you make a creditable acquisition before you know the total consideration, and an invoice is issued relating to the creditable acquisition which states an amount of consideration and you: (a) do not provide any of the consideration for the acquisition in that tax period – the input tax credit for the acquisition is attributable to that tax period but only to the extent of the amount of the consideration stated on the invoice, or (b) provide any of the consideration for the acquisition in that tax period – the input tax credit for the creditable acquisition is attributable to that tax period but only to the extent: (i) where the consideration provided by you is less than or equal to the amount of the consideration stated in the invoice - the amount of the consideration stated in the invoice, or (ii) where the consideration provided by you is more than the amount stated in the invoice - the amount of the consideration provided. (a) do not provide any of the consideration for the acquisition in that tax period – the input tax credit for the acquisition is attributable to that tax period but only to the extent of the amount of the consideration stated on the invoice, or (b) provide any of the consideration for the acquisition in that tax period – the input tax credit for the creditable acquisition is attributable to that tax period but only to the extent: (i) where the consideration provided by you is less than or equal to the amount of the consideration stated in the invoice - the amount of the consideration stated in the invoice, or (ii) where the consideration provided by you is more than the amount stated in the invoice - the amount of the consideration provided. (i) where the consideration provided by you is less than or equal to the amount of the consideration stated in the invoice - the amount of the consideration stated in the invoice, or (ii) where the consideration provided by you is more than the amount stated in the invoice - the amount of the consideration provided. (2) Where, in a tax period, you make a creditable acquisition before you know the total consideration, and an invoice is not issued relating to a creditable acquisition and you: (a) provide any of the consideration for the acquisition in that tax period – the input tax credit for the creditable acquisition is attributable to that tax period but only to the extent of the consideration that you provided in that tax period, or (b) provide none of the consideration for the acquisition in that tax period – none of the input tax credit for the acquisition is attributable to that tax period. (a) provide any of the consideration for the acquisition in that tax period – the input tax credit for the creditable acquisition is attributable to that tax period but only to the extent of the consideration that you provided in that tax period, or (b) provide none of the consideration for the acquisition in that tax period – none of the input tax credit for the acquisition is attributable to that tax period. (3) In tax periods after the tax period in which you first attributed any GST on the taxable supply, attribute GST on any increase in consideration to the earlier of the tax period (or tax periods) in which you issue an invoice (or amended invoice) for the increase in consideration or receive any of the additional consideration. (4) However, the input tax credit to which you are entitled for a creditable acquisition is attributable to the tax period in which you first know the total amount of consideration for the creditable acquisition to the extent it has not been attributed to an earlier tax period. (5) To avoid doubt, this Determination is not intended to override subsection 29-10(3) of the GST Act | 7. Definitions: Expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "PAR 2017/8 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination replaces A New Tax System (Goods and Services Tax) (Particular Attribution Rules Where Total Consideration Not Known) Determination (No. 1) 2000 - F2006B11593 (previous determination), registered on 17 November 2006. The previous determination is repealed from 1 April 2017.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20178/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2023/32", "Title": "A New Tax System (Goods and Services Tax) (Correcting GST Errors) Determination 2023", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Correcting errors > 2023", "Date_of_Issue": "6 September 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L01284", "Registration_Date": "25 September 2023", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Correcting GST Errors) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 17-20(1) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in Division 195 of the Act, including the following: (a) assessed net amount; (b) assessment; (c) current GST turnover; (d) GST group; (e) GST return; (f) net amount; (g) period of review; (h) tax period. (a) assessed net amount; (b) assessment; (c) current GST turnover; (d) GST group; (e) GST return; (f) net amount; (g) period of review; (h) tax period. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. Commissioner means the Commissioner of Taxation. compliance activity means an examination of your GST affairs (other than an activity that the Commissioner notifies you in writing is not a compliance activity for the purposes of this instrument), and begins on the day the Commissioner advises you that an examination is to be made and ends on the day when the Commissioner: (a) gives a notice of assessment or notice of amended assessment in relation to the tax period under examination; or (b) advises you that the examination has been finalised. Note: A compliance activity can be any examination of your GST affairs, including matters related to reviews, audits, verification checks, record-keeping reviews or audits, and other similar activities. credit error means a mistake you made in working out your net amount for an earlier tax period that would, if it was the only mistake made in the tax period, have resulted in your assessed net amount for that earlier tax period being overstated. credit error amount means the amount by which the assessed net amount for an earlier tax period would be overstated because of a credit error. debit error means a mistake you made in working out your net amount for an earlier tax period that would, if it was the only mistake made in the tax period, have resulted in your assessed net amount for that earlier tax period being understated. debit error amount means the amount by which the assessed net amount for an earlier tax period would be understated because of a debit error. error means a credit error or a debit error but does not include a mistake that relates to: (a) an input tax credit, where your entitlement to that input tax credit has ceased under Division 93 of the Act; or (b) an amount that the Commissioner need not refund to you under section 105-65 in Schedule 1 to the Taxation Administration Act 1953. Note 1: Section 105-65 in Schedule 1 to the Taxation Administration Act 1953 has been repealed, but continues to apply to overpaid GST that relates to tax periods starting on or before 30 May 2014. Note 2: In circumstances where subsection 29-10(4) or section 142-10 of the Act applies there will be no error for the purposes of this instrument despite any mistake made, as the assessed net amount for the earlier tax period will not be overstated. net sum of the debit errors means the sum of any debit error amounts, less the sum of any credit error amounts, which you include in the net amount for the tax period in which you seek to correct a debit error for an earlier tax period. (a) gives a notice of assessment or notice of amended assessment in relation to the tax period under examination; or (b) advises you that the examination has been finalised. (a) an input tax credit, where your entitlement to that input tax credit has ceased under Division 93 of the Act; or (b) an amount that the Commissioner need not refund to you under section 105-65 in Schedule 1 to the Taxation Administration Act 1953. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 When an error may be corrected: In working out your net amount for a tax period, you may correct an error you made in an earlier tax period if: (a) the error relates to an amount of GST, an input tax credit or any adjustments under the Act; (b) the earlier tax period started on or after 1 July 2012; (c) you lodge the GST return for the tax period within the period of review for the assessment of the net amount of the earlier tax period; (d) at the time of lodging your GST return for the tax period: (i) the error does not relate to a matter that you have been notified is subject to a compliance activity, and was not made in working out your net amount for an earlier tax period that is subject to compliance activity; or (ii) if paragraph (i) does not apply, the Commissioner has notified you in writing that the error can be corrected under this instrument; (e) you have not corrected that error, to any extent, in working out your net amount for another tax period; and (f) where the error is a debit error, the conditions in section 7 are met. (a) the error relates to an amount of GST, an input tax credit or any adjustments under the Act; (b) the earlier tax period started on or after 1 July 2012; (c) you lodge the GST return for the tax period within the period of review for the assessment of the net amount of the earlier tax period; (d) at the time of lodging your GST return for the tax period: (i) the error does not relate to a matter that you have been notified is subject to a compliance activity, and was not made in working out your net amount for an earlier tax period that is subject to compliance activity; or (ii) if paragraph (i) does not apply, the Commissioner has notified you in writing that the error can be corrected under this instrument; (e) you have not corrected that error, to any extent, in working out your net amount for another tax period; and (f) where the error is a debit error, the conditions in section 7 are met. (i) the error does not relate to a matter that you have been notified is subject to a compliance activity, and was not made in working out your net amount for an earlier tax period that is subject to compliance activity; or (ii) if paragraph (i) does not apply, the Commissioner has notified you in writing that the error can be corrected under this instrument; | 7 Conditions for correcting a debit error: In working out your net amount for a tax period, a debit error you made in an earlier tax period may be corrected if: (a) the error was not a result of recklessness as to the operation of a GST law or intentional disregard of a GST law; (b) the error is corrected in a GST return that is lodged within the debit error time limit that corresponds with your current GST turnover specified in the table below; and (c) the net sum of the debit errors is less than the debit error value limit that corresponds with your current GST turnover specified in the table below. Current GST turnover Debit error time limit Debit error value limit Less than $20 million 18 months after the due date of the GST return for the tax period in which the error was made $12,500 $20 million to less than $100 million 12 months after the due date of the GST return for the tax period in which the error was made $25,000 $100 million to less than $500 million 12 months after the due date of the GST return for the tax period in which the error was made $50,000 $500 million to less than $1 billion 12 months after the due date of the GST return for the tax period in which the error was made $100,000 $1 billion and over 12 months after the due date of the GST return for the tax period in which the error was made $560,000 (a) the error was not a result of recklessness as to the operation of a GST law or intentional disregard of a GST law; (b) the error is corrected in a GST return that is lodged within the debit error time limit that corresponds with your current GST turnover specified in the table below; and (c) the net sum of the debit errors is less than the debit error value limit that corresponds with your current GST turnover specified in the table below. Note: For a GST group, the current GST turnover is calculated for the group by including supplies that you and any other GST group members make in accordance with subsection 188-15(2) of the Act. | 8 Error cannot be corrected by amending an assessment for a later tax period: You cannot correct an error you made in working out your net amount for an earlier tax period by requesting an amendment of your assessment for a later tax period. Goods and Services Tax: Correcting GST Errors Determination 2013 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2023/32 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202332/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "GSTE 2017/1", "Title": "Correcting GST Errors Amendment Determination 2017 (No.1)", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Current > Goods and services tax > Correcting errors > 2017", "Date_of_Issue": "9 January 2017", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00143", "Registration_Date": "22 Feb 2017", "Body": "1. Name of Determination: This Determination is the Correcting GST Errors Amendment Determination 2017 (No.1). | 2. Commencement: This Determination is taken to have commenced on 1/03/2017. | 3. Application: This Determination applies to a tax period, in which a taxpayer corrects an error or errors from an earlier tax period, that starts on or after the commencement date of this Determination. | 4. What this Determination does: This Determination amends the Goods and Services Tax: Correcting GST Errors Determination 2013 (F2013L00754). | 5. Amendments: The following amendments are made to the Goods and Services Tax: Correcting GST Errors Determination 2013: (a) Insert Clause 5A before Clause 5: 5A. You cannot correct an error by requesting an amendment for a later tax period To avoid doubt, you cannot correct an error from an earlier tax period in a later tax period by requesting an amendment of your assessable amount for that later tax period. (a) Omit Clause 5(b) if the tax period starts during the period of review for the assessment of the net amount for the earlier tax period, where the earlier tax period started on or after 1 July 2012; or Substitute with: if the earlier tax period started on or after 1 July 2012- you lodge the GST return for the later tax period within the period of review for the assessment of the net amount of the earlier tax period; and (a) Insert Clause 5A before Clause 5: 5A. You cannot correct an error by requesting an amendment for a later tax period To avoid doubt, you cannot correct an error from an earlier tax period in a later tax period by requesting an amendment of your assessable amount for that later tax period. (a) Omit Clause 5(b) if the tax period starts during the period of review for the assessment of the net amount for the earlier tax period, where the earlier tax period started on or after 1 July 2012; or Substitute with: if the earlier tax period started on or after 1 July 2012- you lodge the GST return for the later tax period within the period of review for the assessment of the net amount of the earlier tax period; and | 6. Definitions: All expressions in this Determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 and the Taxation Administration Act 1953.", "Related_Explanatory_Statements": "GSTE 2017/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GSTE20171/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "DCC 2019/1", "Title": "Goods and Services Tax: Digital Currency Conversion Determination 2019", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Currency conversion > 2019", "Date_of_Issue": "8 February 2019", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2019L00609", "Registration_Date": "12 April 2019", "Body": "2. This determination applies on the day after it is registered.: Application 3. This determination applies to an entity that in working out the value of a taxable supply that has any amount of consideration for the supply expressed in digital currency. That amount must be converted into Australian currency using the method in section 4. Manner in which an amount of consideration for the supply is worked out 4. You must convert the amount of consideration expressed in digital currency using the following formula: Amount of digital currency * your particular exchange rate on the conversion day You must use your particular exchange rate consistently. Other than an agreed rate, your particular exchange rate must reflect the GST inclusive market value of the digital currency in Australian currency. Amount of digital currency * your particular exchange rate on the conversion day You must use your particular exchange rate consistently. Other than an agreed rate, your particular exchange rate must reflect the GST inclusive market value of the digital currency in Australian currency. Definitions 5. The following expressions are defined for the purposes of this determination: agreed rate means a particular exchange rate agreed to between a supplier and a registered recipient. The agreed rate only applies for supplies made under the agreement and for the period of the agreement. Where the supplier and the recipient are associates the agreed rate must reflect the rate agreed to by parties dealing at arm's length. conversion day is the date you use to convert digital currency into Australian currency under this determination: (a) when you account for GST on a basis other than cash your conversion day is the earlier of: (i) the day on which any of the consideration is received for the supply (the receipt date); or (ii) the transaction date or the invoice date (whichever you have chosen). (b) when you account for GST on a cash basis, your conversion day is: (i) the transaction date; or (ii) the invoice date; or (iii) the day on which any of the consideration is received for the supply. (c) if you are a non-resident that is not a limited registration entity, and you are making inbound intangible consumer supplies, offshore supplies of low value goods, or both, your conversion day is: (i) a day specified in either paragraphs (a) or (b) of this definition for any types of supplies that you make (including inbound intangible consumer supplies or offshore supplies of low value goods); or (ii) for all of your inbound intangible consumer supplies, all of your offshore supplies of low value goods, or both: A. the final day of the relevant tax period in which GST is payable (in which case, the conversion day for your other types of supplies is the day specified in either paragraphs (a) or (b) of this definition); or B. the earlier of the day on which you lodge your activity statement for a tax period or the due date for lodgement of that activity statement (in which case, the conversion day for your other types of supplies is the day specified in either paragraphs (a) or (b) of this definition). (d) if you are a non-resident that is a limited registration entity, your conversion day for all of your supplies is: (i) a day specified in either paragraphs (a) or (b) of this definition; or (ii) the final day of the relevant tax period in which GST is payable on your supplies; or (iii) the earlier of the day on which you lodge your activity statement for a tax period or the due date for lodgement of that activity statement. digital currency exchange means an entity that provides trading platform/exchange for sellers and/or buyers of digital currency and provides exchange rates publicly. digital currency website means a website that provides exchange rates publicly, without providing trading platform/exchange. exchange rate means the unit of digital currency in Australian dollars or the unit of digital currency in foreign currency. foreign currency means a currency other than Australian currency. your particular exchange rate is: (a) If the exchange rate is quoted in Australian currency, the rate from a digital currency exchange, or a digital currency website, or the agreed rate, whichever you have chosen. (b) If the exchange rate is only quoted in foreign currency: Step 1 Choose an exchange rate with an amount expressed in a foreign currency from a digital currency exchange, or a digital currency website, or the agreed rate. Step 2 On the same day, convert the amount expressed in foreign currency (from Step 1) into Australian currency using the formula at paragraph 5 of Goods and Services Tax: Foreign Currency Conversion Determination 2018. transaction date means the date you use for digital currency conversion in your accounting system. (a) when you account for GST on a basis other than cash your conversion day is the earlier of: (i) the day on which any of the consideration is received for the supply (the receipt date); or (ii) the transaction date or the invoice date (whichever you have chosen). (b) when you account for GST on a cash basis, your conversion day is: (i) the transaction date; or (ii) the invoice date; or (iii) the day on which any of the consideration is received for the supply. (c) if you are a non-resident that is not a limited registration entity, and you are making inbound intangible consumer supplies, offshore supplies of low value goods, or both, your conversion day is: (i) a day specified in either paragraphs (a) or (b) of this definition for any types of supplies that you make (including inbound intangible consumer supplies or offshore supplies of low value goods); or (ii) for all of your inbound intangible consumer supplies, all of your offshore supplies of low value goods, or both: A. the final day of the relevant tax period in which GST is payable (in which case, the conversion day for your other types of supplies is the day specified in either paragraphs (a) or (b) of this definition); or B. the earlier of the day on which you lodge your activity statement for a tax period or the due date for lodgement of that activity statement (in which case, the conversion day for your other types of supplies is the day specified in either paragraphs (a) or (b) of this definition). (d) if you are a non-resident that is a limited registration entity, your conversion day for all of your supplies is: (i) a day specified in either paragraphs (a) or (b) of this definition; or (ii) the final day of the relevant tax period in which GST is payable on your supplies; or (iii) the earlier of the day on which you lodge your activity statement for a tax period or the due date for lodgement of that activity statement. (i) the day on which any of the consideration is received for the supply (the receipt date); or (ii) the transaction date or the invoice date (whichever you have chosen). (i) the transaction date; or (ii) the invoice date; or (iii) the day on which any of the consideration is received for the supply. (i) a day specified in either paragraphs (a) or (b) of this definition for any types of supplies that you make (including inbound intangible consumer supplies or offshore supplies of low value goods); or (ii) for all of your inbound intangible consumer supplies, all of your offshore supplies of low value goods, or both: A. the final day of the relevant tax period in which GST is payable (in which case, the conversion day for your other types of supplies is the day specified in either paragraphs (a) or (b) of this definition); or B. the earlier of the day on which you lodge your activity statement for a tax period or the due date for lodgement of that activity statement (in which case, the conversion day for your other types of supplies is the day specified in either paragraphs (a) or (b) of this definition). A. the final day of the relevant tax period in which GST is payable (in which case, the conversion day for your other types of supplies is the day specified in either paragraphs (a) or (b) of this definition); or B. the earlier of the day on which you lodge your activity statement for a tax period or the due date for lodgement of that activity statement (in which case, the conversion day for your other types of supplies is the day specified in either paragraphs (a) or (b) of this definition). (i) a day specified in either paragraphs (a) or (b) of this definition; or (ii) the final day of the relevant tax period in which GST is payable on your supplies; or (iii) the earlier of the day on which you lodge your activity statement for a tax period or the due date for lodgement of that activity statement. (a) If the exchange rate is quoted in Australian currency, the rate from a digital currency exchange, or a digital currency website, or the agreed rate, whichever you have chosen. (b) If the exchange rate is only quoted in foreign currency:", "Related_Explanatory_Statements": "DCC 2019/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/DCC20191/00001", "Unmatched_Content": "6. All other expressions in this Determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "FOREX 2018/1", "Title": "Goods and Services Tax: Foreign Currency Conversion Determination 2018", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Current > Goods and services tax > Currency conversion > 2018", "Date_of_Issue": "30 May 2018", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2018L00724", "Registration_Date": "7 June 2018", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Foreign Currency Conversion Determination 2018. | 2. Commencement: This determination commences on 1 July 2018. | 3. Repeal of previous determination: This determination repeals and replaces the Goods and Services Tax: Foreign Currency Conversion Determination (No. 1) 2017 (the previous determination) - F2017L00845, registered on 30 June 2017. | 4. Application: This determination applies to an entity that works out the value of a taxable supply in Australian currency using the method in section 5, because an amount of the consideration for the supply is expressed in a foreign currency. | 5. Manner in which an amount of consideration for the supply is worked out: You can convert the amount of consideration expressed in a foreign currency using the following formula: Amount expressed in a foreign currency × [1 ÷ your particular exchange rate on the conversion day] You must use your particular exchange rate consistently. Amount expressed in a foreign currency × [1 ÷ your particular exchange rate on the conversion day] You must use your particular exchange rate consistently. | 6. Definitions: agreed rate means a particular rate agreed to between a supplier and a registered recipient. The agreed rate only applies for supplies made under the agreement and for the period of the agreement. Where the supplier and recipient are associates, the agreed rate must reflect the rate agreed to by parties dealing at arm's length. conversion day is the date you use to convert foreign currency into Australian currency under this determination: (a) when you account for GST on a basis other than cash your conversion day is the earlier of: (i) the day on which any of the consideration is received for the supply (the receipt date); or (ii) the transaction date or the invoice date (whichever you have chosen). (b) when you account for GST on a cash basis, your conversion day is: (i) the transaction date; or (ii) the invoice date; or (iii) the day on which any of the consideration is received for the supply. (c) if you are a non-resident that is not a limited registration entity, and you are making inbound intangible consumer supplies, offshore supplies of low value goods, or both, your conversion day is: (i) a day specified in either paragraphs (a) or (b) of this definition for any types of supplies that you make (including inbound intangible consumer supplies or offshore supplies of low value goods); or (ii) for your inbound intangible consumer supplies, offshore supplies of low value goods, or both, the final day of the relevant tax period in which GST is payable (in which case, the conversion day for your other types of supplies is the day specified in either paragraphs (a) or (b) of this definition). (d) if you are a non-resident that is a limited registration entity, your conversion day is: (i) a day specified in either paragraphs (a) or (b) of this definition; or (ii) the final day of the relevant tax period in which GST is payable on your supplies. (a) when you account for GST on a basis other than cash your conversion day is the earlier of: (i) the day on which any of the consideration is received for the supply (the receipt date); or (ii) the transaction date or the invoice date (whichever you have chosen). (b) when you account for GST on a cash basis, your conversion day is: (i) the transaction date; or (ii) the invoice date; or (iii) the day on which any of the consideration is received for the supply. (c) if you are a non-resident that is not a limited registration entity, and you are making inbound intangible consumer supplies, offshore supplies of low value goods, or both, your conversion day is: (i) a day specified in either paragraphs (a) or (b) of this definition for any types of supplies that you make (including inbound intangible consumer supplies or offshore supplies of low value goods); or (ii) for your inbound intangible consumer supplies, offshore supplies of low value goods, or both, the final day of the relevant tax period in which GST is payable (in which case, the conversion day for your other types of supplies is the day specified in either paragraphs (a) or (b) of this definition). (d) if you are a non-resident that is a limited registration entity, your conversion day is: (i) a day specified in either paragraphs (a) or (b) of this definition; or (ii) the final day of the relevant tax period in which GST is payable on your supplies. (i) the day on which any of the consideration is received for the supply (the receipt date); or (ii) the transaction date or the invoice date (whichever you have chosen). (i) the transaction date; or (ii) the invoice date; or (iii) the day on which any of the consideration is received for the supply. (i) a day specified in either paragraphs (a) or (b) of this definition for any types of supplies that you make (including inbound intangible consumer supplies or offshore supplies of low value goods); or (ii) for your inbound intangible consumer supplies, offshore supplies of low value goods, or both, the final day of the relevant tax period in which GST is payable (in which case, the conversion day for your other types of supplies is the day specified in either paragraphs (a) or (b) of this definition). (i) a day specified in either paragraphs (a) or (b) of this definition; or (ii) the final day of the relevant tax period in which GST is payable on your supplies. exchange rate means the unit of foreign currency per Australian dollar. foreign currency means a currency other than Australian currency. foreign exchange organisation means an organisation that provides exchange rates publicly. RBA business day means a day that the head office of the Reserve Bank of Australia is open for business. RBA rate means the foreign exchange rate specified by the Reserve Bank of Australia. When you work out the consideration on a conversion day: (a) that is an RBA business day, then the RBA rate is the unit of foreign currency per $A specified by the RBA as the 4:00pm Australian Eastern time rate on that RBA business day or previous RBA business day, and (b) that is not an RBA business day, then the RBA rate is the unit of foreign currency per $A specified by the RBA as the 4:00pm Australian Eastern time rate of the previous RBA business day. (a) that is an RBA business day, then the RBA rate is the unit of foreign currency per $A specified by the RBA as the 4:00pm Australian Eastern time rate on that RBA business day or previous RBA business day, and (b) that is not an RBA business day, then the RBA rate is the unit of foreign currency per $A specified by the RBA as the 4:00pm Australian Eastern time rate of the previous RBA business day. Reserve Bank of Australia means the body corporate continued in existence under the Reserve Bank Act 1959. transaction date means the date you use for foreign currency conversion in your accounting system under the relevant Accounting Standard. your particular exchange rate is one of the following: (a) the RBA rate, or (b) a rate published by a foreign exchange organisation, or (c) an agreed rate, or (d) for taxable supplies of offshore supplies of low value goods a rate chosen under Goods and Services Tax: Foreign Currency (Customs Value of Low Value Goods) Determination 2018. (a) the RBA rate, or (b) a rate published by a foreign exchange organisation, or (c) an agreed rate, or (d) for taxable supplies of offshore supplies of low value goods a rate chosen under Goods and Services Tax: Foreign Currency (Customs Value of Low Value Goods) Determination 2018. Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "FOREX 2018/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination repeals and replaces the Goods and Services Tax: Foreign Currency Conversion Determination (No. 1) 2017 (the previous determination) - F2017L00845, registered on 30 June 2017.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/FOREX20181/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2026/3", "Title": "A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026", "Topic_Category": "Current > Goods and services tax > Fund-raising events > 2026", "Date_of_Issue": "25 February 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2026L00187", "Registration_Date": "3 March 2026", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Frequency of Fund-raising Events) Determination 2026. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 40-165(4) of the Act. | 4 Definitions: Note: The following expressions used in this instrument are defined in section 195-1 of the Act: (a) entity; (b) fund-raising event. (a) entity; (b) fund-raising event. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. prescribed accounting year , of an entity, means the 12-month period ending on the date the entity balances its accounts. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Frequency of fund-raising events: For the purposes of subsection 40-165(1) of the Act, 15 or fewer fund-raising events may be held in a prescribed accounting year without forming any part of a series or regular run of like or similar events. Goods and Services Tax: Frequency of Fund-raising Events Determination (No. 31) 2016 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20263/00001", "Unmatched_Content": "Legislative Instrument: I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LVG 2018/1", "Title": "Goods and Services Tax: Foreign Currency (Customs Value of Low Value Goods) Determination 2018 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Current > Goods and services tax > International > Low value imported goods > 2018", "Date_of_Issue": "30 May 2018", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2018L00725", "Registration_Date": "7 June 2018", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Foreign Currency (Customs Value of Low Value Goods) Determination 2018 . | 2. Commencement: This determination commences on 1 July 2018. | 3. Determination (who is covered by this determination): This determination applies to an entity that uses the method in section 4 of this determination to work out the customs value of goods under subsection 84-79(4) of the GST Act. | 4. Method for converting an amount to Australian currency: You can convert an amount expressed in foreign currency to Australian currency using the following method: Amount expressed in a foreign currency × [1 ÷ your particular exchange rate on the conversion day] Amount expressed in a foreign currency × [1 ÷ your particular exchange rate on the conversion day] You must use your particular exchange rate consistently. | 5. Definitions: another central bank is a central bank or monetary authority outside the indirect tax zone that exercises functions that correspond with, or are similar to, the Reserve Bank of Australia. conversion time is the time when the consideration for the supply was first agreed. exchange rate means the unit of foreign currency per Australian dollar, which has been published within 7 calendar days of the conversion time. If a rate other than the most recently published rate is used, the practice for sourcing the rate must be consistent. foreign currency means a currency other than Australian currency. foreign exchange data vendor means an organisation that provides foreign currency data to financial firms, traders and investors. foreign exchange organisation means an organisation that provides exchange rates publicly. mid-market rate means a rate based on the midpoint between the bid and ask rates for the Australian dollar. This includes mid-market rates between the Australian dollar and a foreign currency calculated by reference to a third currency, such as the United States dollar. RBA rate means the foreign exchange rate specified by the Reserve Bank of Australia. Reserve Bank of Australia means the body corporate continued in existence under the Reserve Bank Act 1959. your particular exchange rate is one of the following: (a) the RBA rate, or a reference rate published by another central bank, or (b) an exchange rate that is consistently higher than the RBA rate published by a foreign exchange organisation, or (c) a mid-market rate of a foreign exchange organisation or a foreign exchange data vendor. (a) the RBA rate, or a reference rate published by another central bank, or (b) an exchange rate that is consistently higher than the RBA rate published by a foreign exchange organisation, or (c) a mid-market rate of a foreign exchange organisation or a foreign exchange data vendor. All other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "LVG 2018/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/LVG20181/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "MSV 2020/1", "Title": "A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination 2020 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Margin scheme valuation > 2020", "Date_of_Issue": "16 March 2020", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2020L00346", "Registration_Date": "30 March 2020", "Body": "1. Name of instrument: This determination is the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination 2020 . | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This determination specifies the requirements for making valuations for the purposes of applying the margin scheme in Division 75 of the GST Act. The requirements apply to valuations for taxable supplies of real property made on or after 1 March 2010. This determination also specifies requirements for making valuations obtained by the Commissioner for the purposes of applying the margin scheme in specified circumstances. The requirements apply to valuations for taxable supplies of property made before and on or after 1 March 2010. | 4. Determination: This determination applies to entities that make taxable supplies of real property and want to apply the margin scheme to calculate their GST liability. What is the freehold interest in land, stratum unit or long-term lease that you value? If the real property that you supply by selling a freehold interest in land or selling a stratum unit or granting or selling a long-term lease is the same interest, unit or lease that existed at the valuation date, the valuation must be of that interest, unit or lease. If the real property that you supply is not the same interest, unit or lease that existed at the valuation date, but was derived from an interest, unit or lease that was in existence at that date, the valuation must be made as follows: (1) a valuation of the interest, unit or lease in existence at the valuation date must be made; and (2) the valuation of that interest, unit or lease must be apportioned on a fair and reasonable basis, to ascertain the part of the valuation that relates to the interest, unit or lease that you supply. (1) a valuation of the interest, unit or lease in existence at the valuation date must be made; and (2) the valuation of that interest, unit or lease must be apportioned on a fair and reasonable basis, to ascertain the part of the valuation that relates to the interest, unit or lease that you supply. Mixed supplies If you make a supply of an interest, unit or lease that has separately identifiable taxable and non-taxable (that is, GST-free or input taxed) parts, the valuation of that 'mixed supply' must be made as follows: (3) a valuation of the entire interest, unit or lease in existence at the valuation date must be made; and (4) the valuation of that interest, unit or lease must be apportioned on a fair and reasonable basis, to ascertain the part of the valuation that relates to that part of the interest, unit or lease that you supply under the margin scheme (that is, the taxable part of the supply). (3) a valuation of the entire interest, unit or lease in existence at the valuation date must be made; and (4) the valuation of that interest, unit or lease must be apportioned on a fair and reasonable basis, to ascertain the part of the valuation that relates to that part of the interest, unit or lease that you supply under the margin scheme (that is, the taxable part of the supply). 5. The requirements for making valuations as determined by the Commissioner for the purposes of Division 75 A valuation of the interest, unit or lease made in accordance with the requirements set out by the Commissioner in this determination is an approved valuation of that interest, unit or lease. The Commissioner has determined the following requirements for making valuations for the purposes of Division 75. | 6. Method 1: valuation by a *professional valuer: For a valuation by a valuer to be an approved valuation for the purposes of Division 75 that valuation must be made in accordance with the following requirements: (1) the valuer must be a * professional valuer ; (2) the valuation must be in writing; (3) the valuation must determine the market value of the interest, unit or lease at the valuation date; (4) the valuation must be made in a manner that is not contrary to the professional standards recognised in Australia for the making of real property valuations; (5) the valuation must include a signed certificate which specifies: (a) a full description of the property being valued; (b) the applicable valuation date; (c) the date the valuer provides the valuation to the supplier; (d) the market value of the property at the valuation date; (e) the valuation approach and the valuation calculation; and (f) the name and qualifications of the valuer; (6) if the interest, unit or lease has been supplied by the Commonwealth, a State or a Territory; and (a) the supplier has held the interest, unit or lease since before 1 July 2000; (b) there were no improvements on the land or premises in question as at 1 July 2000; and (c) there are improvements on the land or premises in question on the day on which the taxable supply takes place, the valuation must be made as if no improvements had been made at the date of the taxable supply; and (7) the valuation must be made by the time specified in section 10 below. (1) the valuer must be a * professional valuer ; (2) the valuation must be in writing; (3) the valuation must determine the market value of the interest, unit or lease at the valuation date; (4) the valuation must be made in a manner that is not contrary to the professional standards recognised in Australia for the making of real property valuations; (5) the valuation must include a signed certificate which specifies: (a) a full description of the property being valued; (b) the applicable valuation date; (c) the date the valuer provides the valuation to the supplier; (d) the market value of the property at the valuation date; (e) the valuation approach and the valuation calculation; and (f) the name and qualifications of the valuer; (6) if the interest, unit or lease has been supplied by the Commonwealth, a State or a Territory; and (a) the supplier has held the interest, unit or lease since before 1 July 2000; (b) there were no improvements on the land or premises in question as at 1 July 2000; and (c) there are improvements on the land or premises in question on the day on which the taxable supply takes place, the valuation must be made as if no improvements had been made at the date of the taxable supply; and (7) the valuation must be made by the time specified in section 10 below. (a) a full description of the property being valued; (b) the applicable valuation date; (c) the date the valuer provides the valuation to the supplier; (d) the market value of the property at the valuation date; (e) the valuation approach and the valuation calculation; and (f) the name and qualifications of the valuer; (a) the supplier has held the interest, unit or lease since before 1 July 2000; (b) there were no improvements on the land or premises in question as at 1 July 2000; and (c) there are improvements on the land or premises in question on the day on which the taxable supply takes place, 7. Method 2: valuation based on the consideration received by the supplier under the contract of sale For a valuation based on the sale contract price to be an approved valuation for the purposes of Division 75, that valuation must be made in accordance with the following requirements: (1) the valuation must be made by adopting as the valuation the consideration received under the contract for the sale of the real property that has been executed or exchanged before the valuation date; (2) the parties to the contract must be dealing at arm's length; and (3) the valuation must be made by the time specified in section 10 below. Method 2 is not available if: (4) the interest, unit or lease has been supplied by the Commonwealth, a State or a Territory; (5) the supplier has held the interest, unit or lease since before 1 July 2000; (6) there were no improvements on the land or premises in question as at 1 July 2000; and (7) there are improvements on the land or premises in question on the day on which the taxable supply takes place. (1) the valuation must be made by adopting as the valuation the consideration received under the contract for the sale of the real property that has been executed or exchanged before the valuation date; (2) the parties to the contract must be dealing at arm's length; and (3) the valuation must be made by the time specified in section 10 below. Method 2 is not available if: (4) the interest, unit or lease has been supplied by the Commonwealth, a State or a Territory; (5) the supplier has held the interest, unit or lease since before 1 July 2000; (6) there were no improvements on the land or premises in question as at 1 July 2000; and (7) there are improvements on the land or premises in question on the day on which the taxable supply takes place. (4) the interest, unit or lease has been supplied by the Commonwealth, a State or a Territory; (5) the supplier has held the interest, unit or lease since before 1 July 2000; (6) there were no improvements on the land or premises in question as at 1 July 2000; and (7) there are improvements on the land or premises in question on the day on which the taxable supply takes place. | 8. Method 3: State Government or Territory Government department valuation: For a valuation based on a valuation made by or on behalf of a State Government or a Territory Government to be an approved valuation for the purposes of Division 75, that valuation must be made in accordance with the following requirements: (1) the valuation must be made by adopting as the valuation the most recent valuation of the interest, unit or lease made before the valuation date by or on behalf of a State Government or a Territory Government department for rating or land tax purposes; and (2) the valuation must be made by the time specified in section 10 below. (1) the valuation must be made by adopting as the valuation the most recent valuation of the interest, unit or lease made before the valuation date by or on behalf of a State Government or a Territory Government department for rating or land tax purposes; and (2) the valuation must be made by the time specified in section 10 below. | 9. Method 4: valuation obtained by the Commissioner in certain circumstances: Method 4 is only applicable if all of the following circumstances apply: (1) for the purposes of calculating the margin under subsection 75-10(3), a valuation has not been produced to the Commissioner or the valuation produced is not an approved valuation; (2) the Commissioner has provided a notification in writing to the supplier that a valuation or an approved valuation has not been produced (incorporating, where applicable, the reasons for not accepting the valuation produced as an approved valuation) and advised that the supplier must produce an approved valuation to the Commissioner within 8 weeks; (3) the supplier does not produce an approved valuation to the Commissioner within the 8 weeks or any extended time which the Commissioner may for good reason allow; (4) the margin, in the absence of an approved valuation being produced by the supplier, would be calculated under subsection 75-10(2); (5) the margin, if calculated under subsection 75-10(2), would result in GST payable on value added to the real property prior to the commencement of, or entry into, the GST system; and (6) the margin, if calculated using a valuation obtained by the Commissioner, would be less than the margin calculated under subsection 75-10(2). For taxable supplies of real property made on or after 1 March 2010, any one of the following valuations, if obtained by the Commissioner, is an approved valuation for the purposes of subsection 75-10(3): (7) a valuation by a valuer which meets the requirements set out in subsections 6(1) to (6) of this instrument under method 1 other than the requirement in paragraph 6(5)(c) of this instrument; (8) a valuation based on the consideration received by the supplier under a contract of sale which meets the requirements set out in subsections 7(1) and (2) of this instrument; and where subsections 7(4) to (7) of this instrument do not apply; or (9) a valuation based on a valuation made by or on behalf of a State Government or a Territory Government which meets the requirements set out in subsection 8(1) of this instrument. (1) for the purposes of calculating the margin under subsection 75-10(3), a valuation has not been produced to the Commissioner or the valuation produced is not an approved valuation; (2) the Commissioner has provided a notification in writing to the supplier that a valuation or an approved valuation has not been produced (incorporating, where applicable, the reasons for not accepting the valuation produced as an approved valuation) and advised that the supplier must produce an approved valuation to the Commissioner within 8 weeks; (3) the supplier does not produce an approved valuation to the Commissioner within the 8 weeks or any extended time which the Commissioner may for good reason allow; (4) the margin, in the absence of an approved valuation being produced by the supplier, would be calculated under subsection 75-10(2); (5) the margin, if calculated under subsection 75-10(2), would result in GST payable on value added to the real property prior to the commencement of, or entry into, the GST system; and (6) the margin, if calculated using a valuation obtained by the Commissioner, would be less than the margin calculated under subsection 75-10(2). For taxable supplies of real property made on or after 1 March 2010, any one of the following valuations, if obtained by the Commissioner, is an approved valuation for the purposes of subsection 75-10(3): (7) a valuation by a valuer which meets the requirements set out in subsections 6(1) to (6) of this instrument under method 1 other than the requirement in paragraph 6(5)(c) of this instrument; (8) a valuation based on the consideration received by the supplier under a contract of sale which meets the requirements set out in subsections 7(1) and (2) of this instrument; and where subsections 7(4) to (7) of this instrument do not apply; or (9) a valuation based on a valuation made by or on behalf of a State Government or a Territory Government which meets the requirements set out in subsection 8(1) of this instrument. (7) a valuation by a valuer which meets the requirements set out in subsections 6(1) to (6) of this instrument under method 1 other than the requirement in paragraph 6(5)(c) of this instrument; (8) a valuation based on the consideration received by the supplier under a contract of sale which meets the requirements set out in subsections 7(1) and (2) of this instrument; and where subsections 7(4) to (7) of this instrument do not apply; or (9) a valuation based on a valuation made by or on behalf of a State Government or a Territory Government which meets the requirements set out in subsection 8(1) of this instrument. For taxable supplies of real property made before 1 March 2010, a valuation, if obtained by the Commissioner, is an approved valuation for the purposes of subsection 75-10(3) if the valuation is: (10) based on one of the same valuation methods available to the taxpayer under the margin scheme valuation requirements determination in force when the supply was made; and (11) made in accordance with the requirements determined in the margin scheme valuation requirements determination in force when the supply was made (other than the requirements as to when the valuation must be made and the date the valuation was provided to the supplier). A copy of any approved valuation obtained by the Commissioner and used to calculate the margin is to be provided to the supplier. (10) based on one of the same valuation methods available to the taxpayer under the margin scheme valuation requirements determination in force when the supply was made; and (11) made in accordance with the requirements determined in the margin scheme valuation requirements determination in force when the supply was made (other than the requirements as to when the valuation must be made and the date the valuation was provided to the supplier). A copy of any approved valuation obtained by the Commissioner and used to calculate the margin is to be provided to the supplier. | 10. When must the valuation under methods 1 to 3 be made?: The valuation under methods 1 to 3 must be made by the due date for lodgement of the Business Activity Statement for the tax period to which the GST payable on the taxable supply of the real property is attributable. However, if the Commissioner has allowed a further period under paragraph 75-5(1A)(b) of the GST Act for the supplier and recipient to agree in writing that the margin scheme is to apply in working out the GST on the supply, the valuation must be made by the later of: (1) 8 weeks from the end of the further period that the Commissioner has allowed under paragraph 75-5(1A)(b); or (2) 8 weeks from the date of the Commissioner's decision to extend the further period under paragraph 75-5(1A)(b). If the valuation is not made within the time periods specified in this instrument, the Commissioner may for good reason allow an additional period within which a valuation may be made. (1) 8 weeks from the end of the further period that the Commissioner has allowed under paragraph 75-5(1A)(b); or (2) 8 weeks from the date of the Commissioner's decision to extend the further period under paragraph 75-5(1A)(b). If the valuation is not made within the time periods specified in this instrument, the Commissioner may for good reason allow an additional period within which a valuation may be made. | 11. Definitions: Professional valuer means: (1) a person registered or licensed to carry out real property valuations under a Commonwealth, a State or a Territory law; or (2) a person who carries on a business as a valuer in a State or a Territory where that person is not required to be licensed or registered to carry on a business as a valuer; or (3) a person who is: (a) a member of the Australian Property Institute and accredited as a Certified Practicing Valuer; or (b) a member of the Royal Institution of Chartered Surveyors and accredited as a Chartered Valuation Surveyor; or (c) a member of the Australian Valuers Institute and accredited as a Certified Practicing Valuer. Other expressions in this determination have the same meaning as in the GST Act. (1) a person registered or licensed to carry out real property valuations under a Commonwealth, a State or a Territory law; or (2) a person who carries on a business as a valuer in a State or a Territory where that person is not required to be licensed or registered to carry on a business as a valuer; or (3) a person who is: (a) a member of the Australian Property Institute and accredited as a Certified Practicing Valuer; or (b) a member of the Royal Institution of Chartered Surveyors and accredited as a Chartered Valuation Surveyor; or (c) a member of the Australian Valuers Institute and accredited as a Certified Practicing Valuer. (a) a member of the Australian Property Institute and accredited as a Certified Practicing Valuer; or (b) a member of the Royal Institution of Chartered Surveyors and accredited as a Chartered Valuation Surveyor; or (c) a member of the Australian Valuers Institute and accredited as a Certified Practicing Valuer. Other expressions in this determination have the same meaning as in the GST Act. | 12. Repeals: This determination repeals A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2009/1 (F2009L03954) which was registered on 20 October 2009. [*] Defined term, see the definitions in Section 11 of this instrument.", "Related_Explanatory_Statements": "MSV 2020/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination repeals A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2009/1 (F2009L03954) which was registered on 20 October 2009.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/MSV20201/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2025/2", "Title": "Taxation Administration (Defence Related International Obligations and Other Matters – Indirect Tax Refunds) Determination 2025", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Refund schemes > 2025", "Date_of_Issue": "18 January 2025", "Signatory": "Richard Marles Deputy Prime Minister Minister for Defence", "Registration_Number": "F2025L00235", "Registration_Date": "18 March 2025", "Body": "1 Name: This instrument is the Taxation Administration (Defence Related International Obligations and Other Matters – Indirect Tax Refunds) Determination 2025 | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. Part 1 to Part 5 (inclusive) The day after this instrument is registered. 2. Part 6 At the later of the day after registration of the amending instrument and the day of entry into force of the AUS-TLS DCA. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 105-120 in Schedule 1 to the Taxation Administration Act 1953. | 4 Definitions: Note: An expression used in Schedule 1 to the Taxation Administration Act 1953 has the same meaning as in the Income Tax Assessment Act 1997 (see subsection 3AA(2) of the Taxation Administration Act 1953 ). The following expressions used in this instrument are defined in subsection 995-1(1) of the Income Tax Assessment Act 1997 : (a) Defence Minister; (b) indirect tax; (c) tax invoice; (d) visiting force; (e) Commissioner. (a) Defence Minister; (b) indirect tax; (c) tax invoice; (d) visiting force; (e) Commissioner. In this instrument: Act means the Taxation Administration Act 1953. acquisition has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Australia Singapore Military Training Initiative means the initiative between Australia and Singapore for unilateral military training activities by Singapore visiting forces in central and northern Queensland, and the acquisition of land and development of facilities and infrastructure to facilitate such training, as governed by the Agreement between the Government of Australia and the Government of the Republic of Singapore concerning Military Training and Training Area Development in Australia, signed on 23 March 2020 and which entered into force on 10 December 2020. AUS-TLS DCA refers to the Agreement between the Government of Australia and the Government of the Democratic Republic of Timor-Leste on Cooperation in the Field of Defence and the Status of Visiting Forces , signed on 7 September 2022 and which is yet to enter into force. This definition includes any subsequent versions or amendments of that Agreement as agreed between Australia and Timor-Leste . commissary includes any of the following: (a) a military sales facility; (b) an exchange facility; (c) an officers' club; (d) an enlisted person's club; (e) any other similar military facility. Defence Department means the Department administered by the Defence Minister. development activities means the activities governed by Part III of the Agreement between the Government of Australia and the Government of the Republic of Singapore concerning Military Training and Training Area Development in Australia, signed on 23 March 2020 and which entered into force on 10 December 2020. Japan RAA refers to the Agreement between Japan and Australia concerning the Facilitation of Reciprocal Access and Cooperation between the Self-Defense Forces of Japan and the Australian Defence Force, as signed on 6 January 2022 by Mr. KISHIDA Fumio, Prime Minister of Japan, and the Hon. Scott Morrison, MP, then Prime Minister of the Commonwealth of Australia. This definition includes any subsequent versions or amendments of that Agreement as agreed between Australia and Japan. JSF Program means the multi-national project for the development, demonstration, production, and sustainment of the Joint Strike Fighter that is implemented under the Memorandum of Understanding among the Department of Defence of Australia and the Minister of National Defence of Canada and the Ministry of Defence of Denmark and the Ministry of Defence of the Italian Republic and the Minister of Defence of the Kingdom of the Netherlands and the Ministry of Defence of the Kingdom of Norway and the Secretary of State for Defence of the United Kingdom of Great Britain and Northern Ireland and the Secretary of Defence on behalf of the Department of Defence of the United States of America Concerning the Production, Sustainment and Follow-On Development of the Joint Strike Fighter, which entered into effect on 30 September 2021. member of a civilian component of a visiting force has the same meaning as in the Defence (Visiting Forces) Act 1963. Note: See subsection 5(3) of the Defence (Visiting Forces) Act 1963. member of a visiting force has the same meaning as in the Defence (Visiting Forces) Act 1963. Note: See subsection 5(2) of the Defence (Visiting Forces) Act 1963. (a) a military sales facility; (b) an exchange facility; (c) an officers' club; (d) an enlisted person's club; (e) any other similar military facility. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Acquisitions and payment of refund – vehicles and other goods: (1) This section covers an acquisition of vehicles, equipment, weapons, armaments, provisions, or any other goods, that: (a) is made by a visiting force of Papua New Guinea or a member of a visiting force of Papua New Guinea; and (b) at the time of the acquisition, was intended for the official use of the visiting force of Papua New Guinea. (a) is made by a visiting force of Papua New Guinea or a member of a visiting force of Papua New Guinea; and (b) at the time of the acquisition, was intended for the official use of the visiting force of Papua New Guinea. (2) Subject to the condition in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the visiting force of Papua New Guinea, or by or on behalf of a member of the visiting force of Papua New Guinea, is payable. (3) Unless otherwise approved by the Defence Minister, a refund is only payable if the State of Papua New Guinea retains ownership of the goods acquired. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the visiting force of Papua New Guinea, or to the Defence Department on behalf of the member of the visiting force of Papua New Guinea. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the visiting force of Papua New Guinea (or member of the visiting force) or reimbursed by the Defence Department to the visiting force of Papua New Guinea (or member of the visiting force). Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the visiting force of Papua New Guinea (or member of the visiting force) or reimbursed by the Defence Department to the visiting force of Papua New Guinea (or member of the visiting force). | 7 Acquisitions and payment of refund—fuels, oils and lubricants: (1) This section covers an acquisition of fuels, oils or lubricants made on or after 1 July 2000, that: (a) is made by the Government of Singapore or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in official vehicles, aircrafts or vessels of: (i) a member of a visiting force of Singapore; or (ii) a member of a civilian component of a visiting force of Singapore. (a) is made by the Government of Singapore or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in official vehicles, aircrafts or vessels of: (i) a member of a visiting force of Singapore; or (ii) a member of a civilian component of a visiting force of Singapore. (i) a member of a visiting force of Singapore; or (ii) a member of a civilian component of a visiting force of Singapore. (2) A refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of Singapore is payable. (3) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of Singapore. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of Singapore or reimbursed by the Defence Department to the Government of Singapore. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of Singapore or reimbursed by the Defence Department to the Government of Singapore. 8 Acquisitions and payment of refund—development activities under the Australia Singapore Military Training Initiative (1) This section covers an acquisition made on or after 13 October 2016 under the Australia Singapore Military Training Initiative, that: (a) is made by, or on behalf of, a visiting force of Singapore, or by a member of a visiting force of Singapore; and (b) at the time of the acquisition, was intended for use in accordance with the Australia Singapore Military Training Initiative. (a) is made by, or on behalf of, a visiting force of Singapore, or by a member of a visiting force of Singapore; and (b) at the time of the acquisition, was intended for use in accordance with the Australia Singapore Military Training Initiative. (2) Subject to the limitation in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of a visiting force of Singapore, or by or on behalf of a member of a visiting force of Singapore, is payable. (3) A refund is only payable for indirect tax derived from amounts paid by or on behalf of the Government of Singapore to cover the costs of development activities under the Australia Singapore Military Training Initiative. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the visiting force of Singapore, or to the Defence Department on behalf of the member of the visiting force of Singapore. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is paid by the Defence Department on behalf of the visiting force of Singapore (or member of the visiting force) out of the special account established for the purposes of the Australia Singapore Military Training Initiative. Any amount refunded by the Commissioner will be applied to this special account. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is paid by the Defence Department on behalf of the visiting force of Singapore (or member of the visiting force) out of the special account established for the purposes of the Australia Singapore Military Training Initiative. Any amount refunded by the Commissioner will be applied to this special account. Division 1—General | 9 Acquisitions and payment of refund—motor vehicles for members of visiting force: (1) This section covers an acquisition of a motor vehicle (whether by purchase or lease) that: (a) is made by a member of a visiting force of the United States of America; and (b) at the time of the acquisition, was intended for the use (other than commercial use) of the member. (a) is made by a member of a visiting force of the United States of America; and (b) at the time of the acquisition, was intended for the use (other than commercial use) of the member. (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by the member of a visiting force of the United States of America is payable. (3) A refund is only payable if: (a) the motor vehicle was manufactured or assembled in Australia; and (b) the motor vehicle: (i) remains in the ownership and possession of, and is used by, the member who acquired it for the period of 2 years after the date when it was acquired; or (ii) is exported within that 2 year period; and (c) the motor vehicle is not transferred to another person without the approval of the Defence Minister; and (d) the claim for the refund: (i) is authorised by, or on behalf of, the Defence Attaché of the United States of America; and (ii) is given to the Defence Department with the tax invoice that relates to the acquisition; and (e) if the member who acquired the motor vehicle (the second motor vehicle): (i) had acquired another motor vehicle in Australia (the first motor vehicle) to which subsection (4) applies; or (ii) had imported another motor vehicle (the first motor vehicle) into Australia in respect of which no duty was payable under the Customs Tariff Act 1995; and the military authorities of the United States of America have certified that the domestic circumstances of the member required the acquisition of the second motor vehicle (a) the motor vehicle was manufactured or assembled in Australia; and (b) the motor vehicle: (i) remains in the ownership and possession of, and is used by, the member who acquired it for the period of 2 years after the date when it was acquired; or (ii) is exported within that 2 year period; and (c) the motor vehicle is not transferred to another person without the approval of the Defence Minister; and (d) the claim for the refund: (i) is authorised by, or on behalf of, the Defence Attaché of the United States of America; and (ii) is given to the Defence Department with the tax invoice that relates to the acquisition; and (e) if the member who acquired the motor vehicle (the second motor vehicle): (i) had acquired another motor vehicle in Australia (the first motor vehicle) to which subsection (4) applies; or (ii) had imported another motor vehicle (the first motor vehicle) into Australia in respect of which no duty was payable under the Customs Tariff Act 1995; and the military authorities of the United States of America have certified that the domestic circumstances of the member required the acquisition of the second motor vehicle (i) remains in the ownership and possession of, and is used by, the member who acquired it for the period of 2 years after the date when it was acquired; or (ii) is exported within that 2 year period; and (i) is authorised by, or on behalf of, the Defence Attaché of the United States of America; and (ii) is given to the Defence Department with the tax invoice that relates to the acquisition; and (i) had acquired another motor vehicle in Australia (the first motor vehicle) to which subsection (4) applies; or (ii) had imported another motor vehicle (the first motor vehicle) into Australia in respect of which no duty was payable under the Customs Tariff Act 1995; and (4) This subsection applies to the first motor vehicle if: (a) the motor vehicle was acquired before 1 July 2000 and no sales tax was paid in respect of the acquisition; or (b) the motor vehicle was acquired on or after 1 July 2000 and a refund was paid in respect of the motor vehicle in accordance with: (i) this instrument; or (ii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2018; or (iii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2005. (a) the motor vehicle was acquired before 1 July 2000 and no sales tax was paid in respect of the acquisition; or (b) the motor vehicle was acquired on or after 1 July 2000 and a refund was paid in respect of the motor vehicle in accordance with: (i) this instrument; or (ii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2018; or (iii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2005. (i) this instrument; or (ii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2018; or (iii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2005. (5) The Commissioner must pay the amount (if any) to the Defence Department on behalf of member of the visiting force of the United States of America. Note: The Defence Department pays the refunded amount to the member of the visiting force of the United States of America who made the acquisition. | 10 Acquisitions and payment of refund—official use by a visiting force: (1) This section covers an acquisition, that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for the official use of a visiting force of the United States of America. (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for the official use of a visiting force of the United States of America. (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable. (3) A refund is only payable in respect of equipment, materials, supplies or other property (including real property) if: (a) the property acquired is not for resale; and (b) unless otherwise approved by the Defence Minister, the Government of the United States of America retains title in the property acquired. (a) the property acquired is not for resale; and (b) unless otherwise approved by the Defence Minister, the Government of the United States of America retains title in the property acquired. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. | 11 Acquisitions and payment of refund—goods for commissaries: (1) This section covers an acquisition of goods that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in, or sale by, a commissary of the United States of America. (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in, or sale by, a commissary of the United States of America. (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable. (3) A refund is only payable if, in the event the acquired goods are sold: (a) they are sold only to: (i) a member of a visiting force of the United States of America; or (ii) a member of a civilian component of a visiting force of the United States of America; or (iii) a dependant of a member mentioned in subparagraph (i) or (ii); and (b) they are not resold on the local market. (a) they are sold only to: (i) a member of a visiting force of the United States of America; or (ii) a member of a civilian component of a visiting force of the United States of America; or (iii) a dependant of a member mentioned in subparagraph (i) or (ii); and (b) they are not resold on the local market. (i) a member of a visiting force of the United States of America; or (ii) a member of a civilian component of a visiting force of the United States of America; or (iii) a dependant of a member mentioned in subparagraph (i) or (ii); and (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Division 2—Pine Gap and North West Cape 12 Acquisitions and payment of refund—use in construction, maintenance or operation of Joint Defence Facility Pine Gap or Harold E Holt Naval Communication Station (1) This section covers an acquisition that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory (the Facility); or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station). (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory (the Facility); or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station). (i) the Joint Defence Facility Pine Gap in the Northern Territory (the Facility); or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station). (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable. (3) A refund is only payable in respect of equipment, materials, supplies or other property (including real property) if: (a) the property acquired is not for resale; (b) the Government of the United States of America has certified that the property acquired is for the use in the construction, maintenance or operation of the Facility or the Station; and (c) the property acquired has become the property of the Government of the United States of America before being used. (a) the property acquired is not for resale; (b) the Government of the United States of America has certified that the property acquired is for the use in the construction, maintenance or operation of the Facility or the Station; and (c) the property acquired has become the property of the Government of the United States of America before being used. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. 13 Acquisitions and payment of refund—incorporated or wholly consumed in construction, maintenance or operation of Joint Defence Facility Pine Gap or Harold E Holt Naval Communication Station (1) This section covers an acquisition that: (a) is made by the Government of the United States of America; and (b) at the time of the acquisition, was intended to be incorporated into, or wholly consumed in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory; or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia. (a) is made by the Government of the United States of America; and (b) at the time of the acquisition, was intended to be incorporated into, or wholly consumed in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory; or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia. (i) the Joint Defence Facility Pine Gap in the Northern Territory; or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia. (2) A refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by the Government of the United States of America is payable. (3) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Division 3—Joint Strike Fighter Program | 14 Acquisitions and payment of refund—JSF Program: (1) This section covers an acquisition made on or after 1 November 2021 that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in the JSF Program. (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in the JSF Program. (2) A refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable. (3) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. | 15 Acquisitions and payment of refund—activities under the Japan RAA: (1) This section covers an acquisition or use of materials, supplies, equipment (including Motor Vehicles) and services made after entry into force of the Japan RAA that: (a) is made by the Government of Japan or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for their own consumption or for exclusive and official use of: (i) a visiting force of Japan; or (ii) the civilian component of a visiting force of Japan. (a) is made by the Government of Japan or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for their own consumption or for exclusive and official use of: (i) a visiting force of Japan; or (ii) the civilian component of a visiting force of Japan. (i) a visiting force of Japan; or (ii) the civilian component of a visiting force of Japan. (2) Subject to the limitation in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of a visiting force of Japan, or a member of a civilian component of a visiting force, or by or on behalf of that member, is payable. (3) A refund is only payable in respect of materials, supplies, equipment (including Motor Vehicles) and services if: (a) unless otherwise approved by the Defence Minister, the Government of Japan retains title in the resulting property acquired (from the acquisition of those materials, supplies, equipment and services); and (b) the acquisition is not a personal acquisition of materials, supplies, equipment, and services by a member of the visiting force of Japan or the civilian component of the visiting force of Japan; and (c) Defence Department would have been entitled to an input tax credit had they made the acquisition under the same circumstances; and (d) a tax invoice is provided to Defence Department in respect of the relevant acquisition. (a) unless otherwise approved by the Defence Minister, the Government of Japan retains title in the resulting property acquired (from the acquisition of those materials, supplies, equipment and services); and (b) the acquisition is not a personal acquisition of materials, supplies, equipment, and services by a member of the visiting force of Japan or the civilian component of the visiting force of Japan; and (c) Defence Department would have been entitled to an input tax credit had they made the acquisition under the same circumstances; and (d) a tax invoice is provided to Defence Department in respect of the relevant acquisition. (4) For the purposes of this 'Part 5 – Japan', 'civilian component' excludes those persons falling within sections 5(3)(a)(ii) and 5(3)(b) of the Defence (Visiting Forces) Act 1963. (5) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the visiting force of Japan, or to the Defence Department on behalf of the member of the visiting force of Japan. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of Japan or reimbursed by the Defence Department to the Government of the Japan. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of Japan or reimbursed by the Defence Department to the Government of the Japan. | 16 Acquisitions and payment of refund— activities under the AUS-TLS DCA: (1) This section covers an acquisition, that: (a) is made by the Government of Timor-Leste or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for the official use in activities in Australia under the AUS-TLS DCA. (a) is made by the Government of Timor-Leste or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for the official use in activities in Australia under the AUS-TLS DCA. (2) A refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the Timor-Leste is payable. (3) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of Timor-Leste. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of Timor-Leste or reimbursed by the Defence Department to the Government of Timor-Leste. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of Timor-Leste or reimbursed by the Defence Department to the Government of Timor-Leste. | 1 The following amendment is made: Insert: Part 6–Timor Leste 16 Acquisitions and payment of refund – activities under the AUS-TLS DCA Note: The name of this instrument was amended on registration as the instrument as lodged did not have a unique name (see subsection 10(2), Legislation Rule 2016). Note: The name of this instrument was amended on registration as the instrument as lodged did not have a unique name (see subsection 10(2), Legislation Rule 2016).", "Related_Explanatory_Statements": "LI 2025/2 – Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20252/00001", "Unmatched_Content": "I, Richard Marles, Minister for Defence make the following instrument."}
{"Instrument_Reference": "LI 2025/23", "Title": "A New Tax System (Goods and Services Tax) (Acquisitions of Second-hand Goods) Determination 2025 ", "Enabling_Act": "", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Second-hand goods > 2025", "Date_of_Issue": "2 September 2025", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2025L01096", "Registration_Date": "16 September 2025", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Acquisitions of Second-hand Goods) Determination 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under paragraph 66-70(1)(a) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) GST-free; (b) input tax credit; (c) net amount; (d) registered; (e) second-hand goods; (f) total Subdivision 66-B credit amount; (g) taxable importation; (h) taxable supply. (a) GST-free; (b) input tax credit; (c) net amount; (d) registered; (e) second-hand goods; (f) total Subdivision 66-B credit amount; (g) taxable importation; (h) taxable supply. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Acquisitions to which Subdivision 66-B of the Act applies: (1) Subdivision 66-B of the Act applies to the acquisition of second-hand goods of a kind specified in subsection 6(3) by a registered entity, where: (a) the entity acquires those goods for the purposes of sale or exchange (but not for manufacture) in the ordinary course of business; and (b) to the extent the entity chooses that the acquisition will be covered by Subdivision 66-B of the Act: (i) the input tax credits attributable to the acquisition are added to the entity's total Subdivision 66-B credit amount; and (ii) the GST payable on the subsequent supply of the goods is worked out in accordance with sections 66-45 and 66-50 of the Act. (a) the entity acquires those goods for the purposes of sale or exchange (but not for manufacture) in the ordinary course of business; and (b) to the extent the entity chooses that the acquisition will be covered by Subdivision 66-B of the Act: (i) the input tax credits attributable to the acquisition are added to the entity's total Subdivision 66-B credit amount; and (ii) the GST payable on the subsequent supply of the goods is worked out in accordance with sections 66-45 and 66-50 of the Act. (i) the input tax credits attributable to the acquisition are added to the entity's total Subdivision 66-B credit amount; and (ii) the GST payable on the subsequent supply of the goods is worked out in accordance with sections 66-45 and 66-50 of the Act. (2) However, subsection 6(1) does not apply to the acquisition of second-hand goods of a kind specified in subsection 6(3) by a registered entity, where: (a) the consideration provided by the entity for the acquisition is more than $1,000 and Subdivision 66-A of the Act would, apart from the operation of this instrument, apply to the acquisition; (b) the supply of the goods to the entity was GST-free; (c) the supply of the goods to the entity was a supply by way of hire; (d) the entity has included, or will include, the amount of an input tax credit for the acquisition when working out its net amount; (e) the entity imported the goods, where the importation was not a taxable importation; (f) all or part of the goods acquired, other than by way of a taxable supply or a taxable importation, are subsequently supplied as a supply that is not a taxable supply; or (g) Subdivision 66-B of the Act already applies to the acquisition of the goods apart from the operation of subsection 6(1). (a) the consideration provided by the entity for the acquisition is more than $1,000 and Subdivision 66-A of the Act would, apart from the operation of this instrument, apply to the acquisition; (b) the supply of the goods to the entity was GST-free; (c) the supply of the goods to the entity was a supply by way of hire; (d) the entity has included, or will include, the amount of an input tax credit for the acquisition when working out its net amount; (e) the entity imported the goods, where the importation was not a taxable importation; (f) all or part of the goods acquired, other than by way of a taxable supply or a taxable importation, are subsequently supplied as a supply that is not a taxable supply; or (g) Subdivision 66-B of the Act already applies to the acquisition of the goods apart from the operation of subsection 6(1). (3) For the purposes of subsections 6(1) and 6(2), the acquisition of the following second-hand goods are specified: (a) an aircraft; (b) an antique; (c) a bag, carry case, suitcase or similar item; (d) a boat, ship or other marine craft; (e) a book, newspaper, magazine, folio, manuscript or other printed material; (f) bric-a-brac; (g) building materials; (h) clothing or shoes; (i) a coin, medallion or other numismatic item; (j) a collectable; (k) a compact disc, DVD, record, video or audio cassette; (l) a cot, pram, stroller, safety seat or other item designed for infants; (m) computer hardware or software; (n) a container; (o) an electrical appliance or item of electrical equipment; (p) electronic equipment; (q) a firearm; (r) furniture; (s) furnishings; (t) a gardening tool or equipment; (u) equipment used for hobbies; (v) household ware including kitchenware or a bathroom fitting; (w) jewellery or personal accessory (including spectacles or a watch); (x) machinery, tool, implement, apparatus or equipment; (y) a medical or health aid or appliance; (z) a motor vehicle or any other form of vehicle including non-powered vehicle such as a bicycle or a horse drawn vehicle; (aa) a musical instrument; (ab) an ornament or decorative item; (ac) an item used for outdoor recreation; (ad) a personal item or appliance; (ae) a print, photograph, etching, drawing, painting, sculpture or other similar work of art; (af) photographic equipment; (ag) scrap materials; (ah) sports equipment; (ai) a trailer or caravan; (aj) a stamp or label; (ak) telephonic equipment including a mobile phone or answering machine; (al) a toy or game; (am) a weapon; (an) a writing implement or stationery; (ao) a part, accessory or component of any of the above. (a) an aircraft; (b) an antique; (c) a bag, carry case, suitcase or similar item; (d) a boat, ship or other marine craft; (e) a book, newspaper, magazine, folio, manuscript or other printed material; (f) bric-a-brac; (g) building materials; (h) clothing or shoes; (i) a coin, medallion or other numismatic item; (j) a collectable; (k) a compact disc, DVD, record, video or audio cassette; (l) a cot, pram, stroller, safety seat or other item designed for infants; (m) computer hardware or software; (n) a container; (o) an electrical appliance or item of electrical equipment; (p) electronic equipment; (q) a firearm; (r) furniture; (s) furnishings; (t) a gardening tool or equipment; (u) equipment used for hobbies; (v) household ware including kitchenware or a bathroom fitting; (w) jewellery or personal accessory (including spectacles or a watch); (x) machinery, tool, implement, apparatus or equipment; (y) a medical or health aid or appliance; (z) a motor vehicle or any other form of vehicle including non-powered vehicle such as a bicycle or a horse drawn vehicle; (aa) a musical instrument; (ab) an ornament or decorative item; (ac) an item used for outdoor recreation; (ad) a personal item or appliance; (ae) a print, photograph, etching, drawing, painting, sculpture or other similar work of art; (af) photographic equipment; (ag) scrap materials; (ah) sports equipment; (ai) a trailer or caravan; (aj) a stamp or label; (ak) telephonic equipment including a mobile phone or answering machine; (al) a toy or game; (am) a weapon; (an) a writing implement or stationery; (ao) a part, accessory or component of any of the above. A New Tax System (Goods and Services Tax) Act 1999 Rules for Applying Subdivision 66-B Determination (No.31) 2015 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2025/23 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202523/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2025/14", "Title": "A New Tax System (Goods and Services Tax) (Simplified Accounting Methods - Government Entities Selling Food in Prisons and Detention Institutions) Determination 2025 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Simplified accounting methods > 2025", "Date_of_Issue": "22 August 2025", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2025L00997", "Registration_Date": "27 August 2025", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Simplified Accounting Methods - Government Entities Selling Food in Prisons and Detention Institutions) Determination 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under paragraph 123-5(1)(a) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) creditable acquisition; (b) creditable importation; (c) entity; (d) government entity; (e) GST-free; (f) GST turnover; (g) input tax credit; (h) net amount; (i) registered; (j) retailer; (k) simplified accounting method; (l) taxable supply; (m) tax period. (a) creditable acquisition; (b) creditable importation; (c) entity; (d) government entity; (e) GST-free; (f) GST turnover; (g) input tax credit; (h) net amount; (i) registered; (j) retailer; (k) simplified accounting method; (l) taxable supply; (m) tax period. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999 . sub-entity means a branch or other similar organisational unit (however described) within a government entity that: (a) is not a separate entity to the government entity; (b) is not registered; and (c) can be separately identified by reference to the nature of the activities it carries on or by its location. trading stock includes anything produced, manufactured or acquired that is held for purposes of manufacture, sale or exchange in the ordinary course of carrying on an enterprise. (a) is not a separate entity to the government entity; (b) is not registered; and (c) can be separately identified by reference to the nature of the activities it carries on or by its location. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Kinds of retailers that may choose to use the simplified accounting method: (1) A government entity may choose to use the simplified accounting method provided in either section 7 or 8 to work out its net amount for a tax period in respect of supplies and acquisitions made through a sub-entity, if: (a) the government entity is a retailer; (b) the government entity is registered; (c) through the sub-entity, the government entity makes both taxable and GST-free supplies of food at the same premises in the course or furtherance of carrying on the government entity's enterprise; (d) the sub-entity's main activity is selling food and it mainly sells the food in an unchanged form; (e) the sub-entity's GST turnover does not exceed $2 million, where the GST turnover is worked out as though the sub-entity were a separate entity; (f) the sub-entity is located in a prison or an institution where people are lawfully detained; and (g) the sub-entity does not have point-of-sale equipment that can identify and record: (i) each separate supply as being a GST-free or taxable supply; and (ii) the total amount of its GST-free sales and the total amount of its sales. (2) The government entity must, in its notice to the Commissioner of its choice to use the simplified accounting method under section 123-10 of the Act, specify which: (a) sub-entities it will apply the method to; and (b) method it has chosen. (3) The government entity must use the same simplified accounting method for all sub-entities that it has chosen to apply the method to. (1) A government entity may choose to use the simplified accounting method provided in either section 7 or 8 to work out its net amount for a tax period in respect of supplies and acquisitions made through a sub-entity, if: (a) the government entity is a retailer; (b) the government entity is registered; (c) through the sub-entity, the government entity makes both taxable and GST-free supplies of food at the same premises in the course or furtherance of carrying on the government entity's enterprise; (d) the sub-entity's main activity is selling food and it mainly sells the food in an unchanged form; (e) the sub-entity's GST turnover does not exceed $2 million, where the GST turnover is worked out as though the sub-entity were a separate entity; (f) the sub-entity is located in a prison or an institution where people are lawfully detained; and (g) the sub-entity does not have point-of-sale equipment that can identify and record: (i) each separate supply as being a GST-free or taxable supply; and (ii) the total amount of its GST-free sales and the total amount of its sales. (2) The government entity must, in its notice to the Commissioner of its choice to use the simplified accounting method under section 123-10 of the Act, specify which: (a) sub-entities it will apply the method to; and (b) method it has chosen. (3) The government entity must use the same simplified accounting method for all sub-entities that it has chosen to apply the method to. (a) the government entity is a retailer; (b) the government entity is registered; (c) through the sub-entity, the government entity makes both taxable and GST-free supplies of food at the same premises in the course or furtherance of carrying on the government entity's enterprise; (d) the sub-entity's main activity is selling food and it mainly sells the food in an unchanged form; (e) the sub-entity's GST turnover does not exceed $2 million, where the GST turnover is worked out as though the sub-entity were a separate entity; (f) the sub-entity is located in a prison or an institution where people are lawfully detained; and (g) the sub-entity does not have point-of-sale equipment that can identify and record: (i) each separate supply as being a GST-free or taxable supply; and (ii) the total amount of its GST-free sales and the total amount of its sales. (i) each separate supply as being a GST-free or taxable supply; and (ii) the total amount of its GST-free sales and the total amount of its sales. (a) sub-entities it will apply the method to; and (b) method it has chosen. | 7 Method A: (1) For the purposes of subsection 6(1), the net amount for a tax period under the simplified accounting method in this section (Method A) is worked out using the following formula: GST minus Input tax credits where: GST for the tax period is the amount worked out using the following method statement: Step 1 – Work out the total consideration provided for trading stock purchases for the sub-entity for the tax period. Step 2 – Work out the total consideration provided for trading stock purchases that are creditable acquisitions for the sub-entity for the tax period. Step 3 – Divide the step 2 result by the step 1 result. Step 4 – Multiply the step 3 result by the total consideration received for sales made by the sub-entity for the tax period. Step 5 – Multiply the step 4 result by one-eleventh. Input tax credits for the tax period is the sum of all of the input tax credits to which the sub-entity is entitled for the creditable acquisitions and creditable importations that are attributable to the tax period. GST minus Input tax credits where: GST for the tax period is the amount worked out using the following method statement: Step 1 – Work out the total consideration provided for trading stock purchases for the sub-entity for the tax period. Step 2 – Work out the total consideration provided for trading stock purchases that are creditable acquisitions for the sub-entity for the tax period. Step 3 – Divide the step 2 result by the step 1 result. Step 4 – Multiply the step 3 result by the total consideration received for sales made by the sub-entity for the tax period. Step 5 – Multiply the step 4 result by one-eleventh. Input tax credits for the tax period is the sum of all of the input tax credits to which the sub-entity is entitled for the creditable acquisitions and creditable importations that are attributable to the tax period. (2) However, the net amount for the tax period may be increased or decreased if the government entity has any adjustments for acquisitions relevant to the sub-entity for the tax period. | 8 Method B: (1) For the purposes of subsection 6(1), the net amount for a tax period under the simplified accounting method in this section (Method B) is worked out using the following formula: GST minus Input tax credits where: GST for the tax period is the amount worked out using the following method statement: Step 1 – Work out the total consideration provided for trading stock purchases for the sub-entity for the relevant 4 week sample period (as defined in this section). Step 2 – Work out the total consideration provided for trading stock purchases that are creditable acquisitions for the sub-entity for the same 4 week sample period used in step 1. Step 3 – Divide the step 2 result by the step 1 result. Step 4 – Multiply the step 3 result by the total consideration received for sales made by the sub-entity for the tax period. Step 5 – Multiply the step 4 result by one-eleventh. Input tax credits for the tax period is the amount worked out using the following method statement: Step 1 – Multiply the step 3 result in the GST method statement in this section by the total consideration provided for trading stock purchases made by the sub-entity for the tax period. Step 2 – Multiply the step 1 result by one-eleventh. 4 week sample period means: (a) for tax periods beginning on or after 1 July and ending on or before 31 December in a year, any continuous 4 week period that occurs between 1 June and 31 July in that year; or (b) for tax periods beginning on or after 1 January and ending on or before 30 June in a year, any continuous 4 week period that occurs between 1 December in the previous year and 31 January that year. GST minus Input tax credits where: GST for the tax period is the amount worked out using the following method statement: Step 1 – Work out the total consideration provided for trading stock purchases for the sub-entity for the relevant 4 week sample period (as defined in this section). Step 2 – Work out the total consideration provided for trading stock purchases that are creditable acquisitions for the sub-entity for the same 4 week sample period used in step 1. Step 3 – Divide the step 2 result by the step 1 result. Step 4 – Multiply the step 3 result by the total consideration received for sales made by the sub-entity for the tax period. Step 5 – Multiply the step 4 result by one-eleventh. Input tax credits for the tax period is the amount worked out using the following method statement: Step 1 – Multiply the step 3 result in the GST method statement in this section by the total consideration provided for trading stock purchases made by the sub-entity for the tax period. Step 2 – Multiply the step 1 result by one-eleventh. 4 week sample period means: (a) for tax periods beginning on or after 1 July and ending on or before 31 December in a year, any continuous 4 week period that occurs between 1 June and 31 July in that year; or (b) for tax periods beginning on or after 1 January and ending on or before 30 June in a year, any continuous 4 week period that occurs between 1 December in the previous year and 31 January that year. (a) for tax periods beginning on or after 1 July and ending on or before 31 December in a year, any continuous 4 week period that occurs between 1 June and 31 July in that year; or (b) for tax periods beginning on or after 1 January and ending on or before 30 June in a year, any continuous 4 week period that occurs between 1 December in the previous year and 31 January that year. A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Methods Determination (No. 28) 2015 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2025/14 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202514/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following instrument."}
{"Instrument_Reference": "LI 2025/16", "Title": "A New Tax System (Goods and Services Tax) (Simplified Accounting Methods - Supermarket and Convenience Stores) Determination 2025 ", "Enabling_Act": "", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Simplified accounting methods > 2025", "Date_of_Issue": "4 September 2025", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2025L01055", "Registration_Date": "8 September 2025", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Simplified Accounting Methods - Supermarket and Convenience Stores) Determination 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under paragraph 123-5(1)(a) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) consideration; (b) GST-free; (c) GST return; (d) GST turnover; (e) input tax credit; (f) invoice; (g) net amount; (h) registered; (i) retailer; (j) simplified accounting method; (k) taxable supply; (l) tax period. (a) consideration; (b) GST-free; (c) GST return; (d) GST turnover; (e) input tax credit; (f) invoice; (g) net amount; (h) registered; (i) retailer; (j) simplified accounting method; (k) taxable supply; (l) tax period. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. adequate point-of-sale equipment means point-of-sale equipment that can identify and record: (a) a sale as being a GST-free supply or a taxable supply; (b) the total consideration received for all goods sold as GST-free supplies in a specified period; and (c) the total consideration received for all goods sold in a specified period. (a) a sale as being a GST-free supply or a taxable supply; (b) the total consideration received for all goods sold as GST-free supplies in a specified period; and (c) the total consideration received for all goods sold in a specified period. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Entities that may choose to use the simplified accounting method: An entity may choose to use the simplified accounting method in section 7 to work out its net amount for a tax period, if: (a) the entity is registered throughout the tax period; (b) during the tax period, the entity is a retailer that mainly sells a range of food and other goods commonly sold at supermarkets or convenience stores; (c) less than 5% of the total consideration received for goods sold during the tax period is for goods that: (i) are sold as a taxable supply; and (ii) consist of, or include, goods that were sold to the entity as a GST-free supply; (d) the entity's GST turnover does not exceed $2 million; (e) the entity possesses adequate point-of-sale equipment throughout the tax period; and (f) the entity is not a retailer that mainly sells fuel. (a) the entity is registered throughout the tax period; (b) during the tax period, the entity is a retailer that mainly sells a range of food and other goods commonly sold at supermarkets or convenience stores; (c) less than 5% of the total consideration received for goods sold during the tax period is for goods that: (i) are sold as a taxable supply; and (ii) consist of, or include, goods that were sold to the entity as a GST-free supply; (d) the entity's GST turnover does not exceed $2 million; (e) the entity possesses adequate point-of-sale equipment throughout the tax period; and (f) the entity is not a retailer that mainly sells fuel. (i) are sold as a taxable supply; and (ii) consist of, or include, goods that were sold to the entity as a GST-free supply; | 7 Simplified Accounting Method: (1) Where an entity chooses to use a simplified accounting method for a tax period under section 6, the net amount for the tax period must be worked out using the following formula: GST minus Input tax credits where: GST is the sum of all of the GST for which the entity is liable on the taxable supplies that are attributable to the tax period. Input tax credits is the amount worked out using the following method statement: Step 1 – If the entity accounts on: (i) a cash basis – work out the total consideration the entity provided during the tax period for the goods they purchased; or (ii) a non-cash basis – work out the total consideration for those goods the entity purchased for which an invoice was issued, or any part of the consideration was provided, during the tax period. Step 2 – Work out the total consideration received for goods the entity sells during the tax period that are GST-free supplies. Step 3 – Work out the total consideration received for all goods the entity sells (taxable and GST-free) during the tax period. Step 4 – Divide the step 2 result by the step 3 result. Step 5 – Multiply the step 4 result by the step 1 result. Step 6 – Subtract the step 5 result from the step 1 result. Step 7 – Multiply the step 6 result by one-eleventh. Step 8 – Work out the total input tax credits for all other creditable acquisitions and creditable importations the entity makes that are attributable under sections 29-10 and 29-15 of the Act to the tax period. Step 9 – Add the step 8 result to the step 7 result. GST minus Input tax credits (i) a cash basis – work out the total consideration the entity provided during the tax period for the goods they purchased; or (ii) a non-cash basis – work out the total consideration for those goods the entity purchased for which an invoice was issued, or any part of the consideration was provided, during the tax period. (2) However, the net amount for the tax period may be increased or decreased if the entity has any adjustments for: (a) supplies; and (b) acquisitions or importations included in step 8 of the input tax credits method statement for that period. (a) supplies; and (b) acquisitions or importations included in step 8 of the input tax credits method statement for that period. (3) The following goods must not be included or taken into account in the calculations at steps 1 to 7 of the input tax credits method statement, but should be included or taken into account at step 8 of that statement: (a) goods not held by the entity for the purposes of sale or exchange in the ordinary course of business; (b) goods not part of the range of food and domestic goods commonly sold at supermarkets or convenience stores; (c) goods held by the entity in substantially greater quantity or variety than is common for supermarkets or convenience stores; or (d) alcoholic beverages. (a) goods not held by the entity for the purposes of sale or exchange in the ordinary course of business; (b) goods not part of the range of food and domestic goods commonly sold at supermarkets or convenience stores; (c) goods held by the entity in substantially greater quantity or variety than is common for supermarkets or convenience stores; or (d) alcoholic beverages. (4) If the entity's GST return for a tax period, for which a choice to use this simplified accounting method is not in effect, takes into account an input tax credit for a purchase for an earlier tax period where the choice was in effect, the entity's net amount for that earlier tax period must be increased by the amount of that credit. A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Methods Determination (No. 29) 2015 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2025/16 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202516/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following instrument."}
{"Instrument_Reference": "SAM 2017/1", "Title": "Goods and Services Tax: Simplified Accounting Methods Determination 2017 for Retailers who sell Food - Business Norms, Stock Purchases and Snapshot Methods", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Current > Goods and services tax > Simplified accounting methods > 2017", "Date_of_Issue": "12 September 2017", "Signatory": "Signed by Jeremy Geale Deputy Commissioner of Taxtaion", "Registration_Number": "F2017L01274", "Registration_Date": "27 September 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Simplified Accounting Methods Determination 2017 for Retailers who sell Food - Business Norms, Stock Purchases and Snapshot Methods. | 2. Commencement: This determination commences on the day after registration on the Federal Register of Legislation. | 3. Repeal of previous determination: (1) This determination repeals and replaces Simplified GST Accounting Methods Legislative Instrument (No. 1) 2007 - F2007L02577, registered on 14 August 2007. (2) This determination is substantially the same as the previous determination that it replaces. If you were eligible to use a particular simplified accounting method (SAM) specified in the previous determination, you will continue to be eligible to use that SAM under this determination. | 4. Determination (Who is covered by this determination): (1) You may use a SAM specified in this determination if you: (a) are a retailer that sells food that is subject to GST and food that is GST-free from the same premises; and (b) have a SAM turnover that is $2 million or less; and (c) do not have adequate point-of-sale equipment; and (d) satisfy the requirements for that particular SAM. Note: 1. Terms defined in section 8 of this determination are shown in bold italics when used. (a) are a retailer that sells food that is subject to GST and food that is GST-free from the same premises; and (b) have a SAM turnover that is $2 million or less; and (c) do not have adequate point-of-sale equipment; and (d) satisfy the requirements for that particular SAM. | 1 Note: Terms defined in section 8 of this determination are shown in bold italics when used. | 5. Method 1: Business norms method: (1) Under the business norms method, if you are a retailer specified in the following table, work out for each tax period: (a) your GST-free trading sales by multiplying your business norms percentage for GST-free trading sales specified in the table by the total trading sales that you make for a tax period; and (b) your GST-free trading acquisitions by multiplying your business norms percentage for GST-free trading acquisitions specified in the table by the total trading stock acquisitions that you make for a tax period. Retailer Business norms for GST-free trading sales Business norms percentages for GST-free trading acquisitions Cake shop 2% 95% Continental delicatessen 85% 90% Convenience store (that is a converter ) 22.5% 30% Convenience store (that is a reseller ) 30% 30% Fresh fish shop 35% 98% Health food shop 35% 35% Hot bread shop 50% 75% (a) your GST-free trading sales by multiplying your business norms percentage for GST-free trading sales specified in the table by the total trading sales that you make for a tax period; and (b) your GST-free trading acquisitions by multiplying your business norms percentage for GST-free trading acquisitions specified in the table by the total trading stock acquisitions that you make for a tax period. (2) Under the business norms method, if you are a retailer that is a rural convenience store: (a) work out your GST-free trading sales for each tax period as follows: (i) deduct any trading sales for fuel or your Australia Post agency business for a tax period from your total trading sales for that tax period; and (ii) multiply the result from subparagraph (i) by the following relevant business norms percentages, depending on whether you are a converter or a reseller: A. if you are converter - 22.5%; or B. if you are a reseller - 30%; and (b) work out your GST- free trading acquisitions for each tax period as follows: (i) deduct any trading stock acquisitions for fuel or your Australia Post agency business for a tax period from your total trading stock acquisitions for that tax period; and (ii) multiply the result from subparagraph (i) by the following relevant business norms percentages, depending on whether you are a converter or a reseller: A. if you are converter - 30%; or B. if you are a reseller - 30%. (a) work out your GST-free trading sales for each tax period as follows: (i) deduct any trading sales for fuel or your Australia Post agency business for a tax period from your total trading sales for that tax period; and (ii) multiply the result from subparagraph (i) by the following relevant business norms percentages, depending on whether you are a converter or a reseller: A. if you are converter - 22.5%; or B. if you are a reseller - 30%; and (b) work out your GST- free trading acquisitions for each tax period as follows: (i) deduct any trading stock acquisitions for fuel or your Australia Post agency business for a tax period from your total trading stock acquisitions for that tax period; and (ii) multiply the result from subparagraph (i) by the following relevant business norms percentages, depending on whether you are a converter or a reseller: A. if you are converter - 30%; or B. if you are a reseller - 30%. (i) deduct any trading sales for fuel or your Australia Post agency business for a tax period from your total trading sales for that tax period; and (ii) multiply the result from subparagraph (i) by the following relevant business norms percentages, depending on whether you are a converter or a reseller: A. if you are converter - 22.5%; or B. if you are a reseller - 30%; and A. if you are converter - 22.5%; or B. if you are a reseller - 30%; and (i) deduct any trading stock acquisitions for fuel or your Australia Post agency business for a tax period from your total trading stock acquisitions for that tax period; and (ii) multiply the result from subparagraph (i) by the following relevant business norms percentages, depending on whether you are a converter or a reseller: A. if you are converter - 30%; or B. if you are a reseller - 30%. A. if you are converter - 30%; or B. if you are a reseller - 30%. (3) Under the business norms method, if you are a retailer that is a pharmacy: (a) work out your GST- free trading sales for each tax period as follows: (i) identify the component of PBS prescription sales from your total trading sales for the tax period (PBS prescription trading sales); and (ii) identify the components of non PBS prescription sales and over-the-counter sales from your total trading sales for the tax period; and (iii) multiply each component identified in subparagraph (ii) by the following relevant business norms percentages respectively: A. non PBS prescription sales - 98%; and B. over-the-counter sales - 47.5%; and (iv) to work out your total GST-free trading sales - add together: A. PBS prescription trading sales from subparagraph (i), and B. the results from subparagraph (iii). (b) work out your GST- free trading acquisitions for each tax period as follows: (i) multiply your total trading stock acquisitions for a tax period by the following relevant business norm percentages respectively: A. non PBS prescription - 0%; and B. over-the-counter sales- 2%. (a) work out your GST- free trading sales for each tax period as follows: (i) identify the component of PBS prescription sales from your total trading sales for the tax period (PBS prescription trading sales); and (ii) identify the components of non PBS prescription sales and over-the-counter sales from your total trading sales for the tax period; and (iii) multiply each component identified in subparagraph (ii) by the following relevant business norms percentages respectively: A. non PBS prescription sales - 98%; and B. over-the-counter sales - 47.5%; and (iv) to work out your total GST-free trading sales - add together: A. PBS prescription trading sales from subparagraph (i), and B. the results from subparagraph (iii). (b) work out your GST- free trading acquisitions for each tax period as follows: (i) multiply your total trading stock acquisitions for a tax period by the following relevant business norm percentages respectively: A. non PBS prescription - 0%; and B. over-the-counter sales- 2%. (i) identify the component of PBS prescription sales from your total trading sales for the tax period (PBS prescription trading sales); and (ii) identify the components of non PBS prescription sales and over-the-counter sales from your total trading sales for the tax period; and (iii) multiply each component identified in subparagraph (ii) by the following relevant business norms percentages respectively: A. non PBS prescription sales - 98%; and B. over-the-counter sales - 47.5%; and (iv) to work out your total GST-free trading sales - add together: A. PBS prescription trading sales from subparagraph (i), and B. the results from subparagraph (iii). A. non PBS prescription sales - 98%; and B. over-the-counter sales - 47.5%; and A. PBS prescription trading sales from subparagraph (i), and B. the results from subparagraph (iii). (i) multiply your total trading stock acquisitions for a tax period by the following relevant business norm percentages respectively: A. non PBS prescription - 0%; and B. over-the-counter sales- 2%. A. non PBS prescription - 0%; and B. over-the-counter sales- 2%. | 6. Method 2: Stock purchases methods: (1) You can use the stock purchases methods if you are a reseller. You cannot use the stock purchases methods if you are a converter. (2) Under the stock purchases methods, you choose one of the following methods to help work out your net amount for a tax period: (a) the \"every tax period\" method; (b) the \"two sample periods\" method; or (c) if eligible, the \"5% GST-free stock estimation basis\". (a) the \"every tax period\" method; (b) the \"two sample periods\" method; or (c) if eligible, the \"5% GST-free stock estimation basis\". Every tax period (3) Under the \"every tax period\" method, (a) work out your actual GST-free trading acquisitions for each tax period; and (b) work out your GST-free trading sales for each tax period as follows: GST-free trading acquisitions for a tax period / [total trading stock acquisitions for a tax period * total trading sales (a) work out your actual GST-free trading acquisitions for each tax period; and (b) work out your GST-free trading sales for each tax period as follows: GST-free trading acquisitions for a tax period / [total trading stock acquisitions for a tax period * total trading sales GST-free trading acquisitions for a tax period / [total trading stock acquisitions for a tax period * total trading sales Two sample periods (4) Under the \"two sample periods\" method, (a) work out your GST-free trading sales and GST-free trading acquisitions for a tax period in the following way: Method Statement: Step 1. Work out the percentages of your GST-free trading acquisitions for two sample periods that will apply to a financial year. The sample periods should be a continuous four-week period taken from each of the following periods: (a) 1 June to 31 July; and (b) 1 December to 31 January. The sample period taken from 1 June to 31 July will apply to tax periods that occur in the period 1 July to 31 December. The sample period taken from 1 December to 31 January will apply to tax periods that occur in the period 1 January to 30 June. However, if you start your business during the financial year, substitute the first sample period with a continuous four-week period taken from your first two months of trading. It will apply to all the tax periods that the substituted sample period would have applied to. This is your sample period percentages. Step 2. Work out your GST-free trading sales by multiplying the applicable sample period percentage for a tax period by your total trading sales for that tax period. Step. 3 Work out your GST-free trading acquisitions by multiplying the applicable sample period percentage for a tax period by your total trading stock acquisitions for that tax period. (a) work out your GST-free trading sales and GST-free trading acquisitions for a tax period in the following way: Method Statement: Step 1. Work out the percentages of your GST-free trading acquisitions for two sample periods that will apply to a financial year. The sample periods should be a continuous four-week period taken from each of the following periods: (a) 1 June to 31 July; and (b) 1 December to 31 January. The sample period taken from 1 June to 31 July will apply to tax periods that occur in the period 1 July to 31 December. The sample period taken from 1 December to 31 January will apply to tax periods that occur in the period 1 January to 30 June. However, if you start your business during the financial year, substitute the first sample period with a continuous four-week period taken from your first two months of trading. It will apply to all the tax periods that the substituted sample period would have applied to. This is your sample period percentages. Step 2. Work out your GST-free trading sales by multiplying the applicable sample period percentage for a tax period by your total trading sales for that tax period. Step. 3 Work out your GST-free trading acquisitions by multiplying the applicable sample period percentage for a tax period by your total trading stock acquisitions for that tax period. 5% GST-free stock estimation basis (5) You can use the \"5% GST-free stock estimation basis\" if it is reasonable to conclude that the projected percentage of GST-free trading acquisitions that you will resell GST-free is not more than 5% of your total trading stock acquisitions. (6) Under the \"5% GST-free stock estimation basis\", (a) work out your actual GST-free trading acquisitions for each tax period; and (b) work out your GST-free trading sales for a tax period as follows: (i) for each product line that you resell GST-free, determine the GST-free trading acquisitions you made for that product line for a tax period; (ii) apply your mark-ups for each product line by the amounts worked out in (i) for that product line; and (iii) add up the amounts worked out in (ii) for each product line to work out your total GST-free trading sales for each tax period. (a) work out your actual GST-free trading acquisitions for each tax period; and (b) work out your GST-free trading sales for a tax period as follows: (i) for each product line that you resell GST-free, determine the GST-free trading acquisitions you made for that product line for a tax period; (ii) apply your mark-ups for each product line by the amounts worked out in (i) for that product line; and (iii) add up the amounts worked out in (ii) for each product line to work out your total GST-free trading sales for each tax period. (i) for each product line that you resell GST-free, determine the GST-free trading acquisitions you made for that product line for a tax period; (ii) apply your mark-ups for each product line by the amounts worked out in (i) for that product line; and (iii) add up the amounts worked out in (ii) for each product line to work out your total GST-free trading sales for each tax period. | 7. Method 3: Snapshot methods: (1) You can use the snapshot methods if you are reseller or converter. (2) Under the snapshot methods, you choose one of the following methods to help work out your net amount for a tax period: (a) \"two sample periods\" method; (b) \"every tax period\" method; or (c) if eligible, \"5% GST-free stock estimation basis\" method. (a) \"two sample periods\" method; (b) \"every tax period\" method; or (c) if eligible, \"5% GST-free stock estimation basis\" method. Two sample periods (3) Under the \"two sample periods\" method: (a) work out your GST-free trading acquisitions for a tax period in the same way they are worked out under the stock purchases methods- \"two sample periods\" in subsection 6(4) of this determination; and (b) work out your GST-free trading sales for a tax period in the following way: Method Statement: Step 1. Work out the percentages of your GST-free trading sales for two sample periods that will apply to a financial year. The sample periods should be a continuous two-week period taken from each of the following periods: (a) 1 June to 31 July; and (b) 1 December to 31 January. The sample period taken from 1 June to 31 July will apply to tax periods that occur in the period 1 July to 31 December. The sample period taken from 1 December to 31 January will apply to tax periods that occur in the period 1 January to 30 June. However, if you start your business during the financial year, substitute the first sample period with a continuous two-week period taken from your first two months of trading. It will apply to all the tax periods that the substituted sample period would have applied to. This is your sample period percentages. Step 2. Work out your GST-free trading sales by multiplying the applicable sample period percentage for a tax period by your total trading sales for that tax period. (a) work out your GST-free trading acquisitions for a tax period in the same way they are worked out under the stock purchases methods- \"two sample periods\" in subsection 6(4) of this determination; and (b) work out your GST-free trading sales for a tax period in the following way: Method Statement: Step 1. Work out the percentages of your GST-free trading sales for two sample periods that will apply to a financial year. The sample periods should be a continuous two-week period taken from each of the following periods: (a) 1 June to 31 July; and (b) 1 December to 31 January. The sample period taken from 1 June to 31 July will apply to tax periods that occur in the period 1 July to 31 December. The sample period taken from 1 December to 31 January will apply to tax periods that occur in the period 1 January to 30 June. However, if you start your business during the financial year, substitute the first sample period with a continuous two-week period taken from your first two months of trading. It will apply to all the tax periods that the substituted sample period would have applied to. This is your sample period percentages. Step 2. Work out your GST-free trading sales by multiplying the applicable sample period percentage for a tax period by your total trading sales for that tax period. Every tax period (4) Under the \"every tax period\" method, (a) work out your GST-free trading acquisitions for each tax period; and (b) work out your GST-free trading sales for a tax period in the same way as they are worked out under the snapshot methods- \"two sample periods\" in paragraph 7(3)(b) of this determination. (a) work out your GST-free trading acquisitions for each tax period; and (b) work out your GST-free trading sales for a tax period in the same way as they are worked out under the snapshot methods- \"two sample periods\" in paragraph 7(3)(b) of this determination. 5% GST-free stock estimation basis (5) You can use the \"5% GST-free stock estimation basis\" if it is reasonable to conclude that the projected percentage of your GST-free trading sales does not exceed 5% of your total trading sales. (6) You can choose to work out your GST-free trading acquisitions for each tax period by: (a) working out your actual GST-free trading acquisitions for a tax period; or (b) working out your GST-free trading acquisitions for a tax period in the same way they are worked out under the stock purchases method- \"two sample periods\" in subsection 6(4) of this determination. (a) working out your actual GST-free trading acquisitions for a tax period; or (b) working out your GST-free trading acquisitions for a tax period in the same way they are worked out under the stock purchases method- \"two sample periods\" in subsection 6(4) of this determination. (7) You work out your GST-free trading sales for a tax period in the same way they are worked out under the stock purchases methods- \"5% GST-free stock estimation basis\" as set out in paragraph 6(6)(b) of this determination. | 8. Definitions: The following expressions are defined for the purpose of this determination: Adequate point-of-sale equipment means point-of-sale equipment that can: (a) identify and record a sale as being GST-free or subject to GST; and (b) identify and record the total amount of GST-free sales and the total amount of sales for a specified period. Adequate point-of-sale equipment includes: (a) electronic scanning systems (b) touch screen registers, and (c) product-specific cash registers. Cake shop means a retailer who mainly sells cakes, pastries or similar products as opposed to bakeries or breads shops that mainly sell bread or similar bread products. The retailer must not operate as a café. Continental delicatessen means a retailer that mainly sells processed meats, smallgoods, salamis, cheeses and similar items. However, it does not include a retailer that: (a) mainly sells grocery items, even if the retailer is called a deli, delicatessen or continental delicatessen; and (b) makes any café or restaurant sales. Convenience store means a retailer that sells a mixture of goods including bread, milk, dairy products, cigarettes, confectionery, grocery lines and takeaway food (for example, freshly prepared sandwiches). It does not include a retailer that sells fuel or alcoholic beverages. However, a retailer is not a convenience store if it mainly sells takeaway or dine-in food (for example, a fish and chip shop). Converter means a retailer that makes GST-free trading acquisitions and converts those goods into taxable supplies. For example, it includes a retailer that buys bread and sandwich ingredients and converts them into sandwiches. Fresh fish shop means a retailer that mainly sells fresh fish and other seafood, with some sales of cooked fish and chips. It does not include a retailer that mainly sells cooked fish and chips with only a small amount of fresh seafood sales. GST-free trading sales means trading sales that you make that are GST-free under Division 38 of the GST Act. GST-free trading acquisitions means trading stock acquisitions that you make that are GST-free under Division 38 of the GST Act. Hot bread shop means a retailer that mainly sells bread as opposed to cakes. Health food shop means a retailer that mainly sells food, food supplements, vitamins and other heath food products. The retailer must not be a converter. Non PBS prescription means a prescription of a drug or medicinal preparation that is not a pharmaceutical benefit within the meaning of Part VII of the National Health Act 1953. PBS prescription means a prescription of a drug or medicinal preparation that is a pharmaceutical benefit within the meaning of Part VII of the National Health Act 1953. Pharmacy means a retailer that (a) has PBS prescription sales; and (b) has non PBS prescription sales and over-the-counter sales, including food sales; and (c) does not have adequate point-of-sale equipment to identify and record the sales that are subject to GST and are GST-free, even when the prescription dispensary system (in conjunction with the shop front point-of-sale equipment) can identify and record the PBS prescription sales and non PBS prescription sales. Reseller means a retailer that makes GST-free trading acquisitions and resells it in an unchanged form, for example, bread and sandwich ingredients. It does not include a retailer that converts the stock into taxable supplies (for example, a retailer that converts bread and sandwich ingredients into sandwiches). Rural convenience store means a convenience store that sells fuel but does not (a) sell alcoholic beverages; and (b) have adequate point-of-sale equipment, even if the retailer has adequate point-of-sale equipment to identify and record trading sales for fuel and the retailer's Australia Post agency business. SAM turnover means either: (a) the total GST-exclusive amount of the retailer's trading sales for the last financial year; or (b) the projected GST-exclusive amount of the retailer's trading sales for the current financial year. (c) However: (i) if a retailer starts running its business part way through a financial year, then the retailer must make an estimate of its trading sales for a 12 month period commencing from when it started to run the business; (ii) for the business norms method, if the retailer is a pharmacy - the SAM turnover does not include PBS prescription sales; or (iii) for the business norms method, if the retailer is a rural convenience store, the SAM turnover does not include trading sales from: A. fuel; and B. operating an Australia Post agency. Trading sales means sales of trading stock and any other trading income, but excludes sales of capital assets and other sales made solely in ceasing or scaling down the business. Trading stock acquisitions means acquisitions of trading stock. Other expressions in this determination have the same meaning as in the GST Act. (a) identify and record a sale as being GST-free or subject to GST; and (b) identify and record the total amount of GST-free sales and the total amount of sales for a specified period. (a) electronic scanning systems (b) touch screen registers, and (c) product-specific cash registers. (a) mainly sells grocery items, even if the retailer is called a deli, delicatessen or continental delicatessen; and (b) makes any café or restaurant sales. (a) has PBS prescription sales; and (b) has non PBS prescription sales and over-the-counter sales, including food sales; and (c) does not have adequate point-of-sale equipment to identify and record the sales that are subject to GST and are GST-free, even when the prescription dispensary system (in conjunction with the shop front point-of-sale equipment) can identify and record the PBS prescription sales and non PBS prescription sales. (a) sell alcoholic beverages; and (b) have adequate point-of-sale equipment, even if the retailer has adequate point-of-sale equipment to identify and record trading sales for fuel and the retailer's Australia Post agency business. (a) the total GST-exclusive amount of the retailer's trading sales for the last financial year; or (b) the projected GST-exclusive amount of the retailer's trading sales for the current financial year. (c) However: (i) if a retailer starts running its business part way through a financial year, then the retailer must make an estimate of its trading sales for a 12 month period commencing from when it started to run the business; (ii) for the business norms method, if the retailer is a pharmacy - the SAM turnover does not include PBS prescription sales; or (iii) for the business norms method, if the retailer is a rural convenience store, the SAM turnover does not include trading sales from: A. fuel; and B. operating an Australia Post agency. (i) if a retailer starts running its business part way through a financial year, then the retailer must make an estimate of its trading sales for a 12 month period commencing from when it started to run the business; (ii) for the business norms method, if the retailer is a pharmacy - the SAM turnover does not include PBS prescription sales; or (iii) for the business norms method, if the retailer is a rural convenience store, the SAM turnover does not include trading sales from: A. fuel; and B. operating an Australia Post agency. A. fuel; and B. operating an Australia Post agency. Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "SAM 2017/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/SAM20171/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SAM 2016/38", "Title": "Goods and Services Tax: Simplified Accounting Method Determination (No. 38) 2016 for Restaurants, Cafes and Caterers - purchases snapshot method", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Simplified accounting methods > 2016", "Date_of_Issue": "13 September 2016", "Signatory": "Deborah Jenkins Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01534", "Registration_Date": "28 September 2016", "Body": "2. This determination commences the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Simplified Accounting Method Determination (No. 1) 2006 (the previous determination) - F200L02632, registered on 9 August 2006, is repealed on commencement of this determination. Determination (Which entities are covered by this determination?) 4. An entity may choose to use the simplified accounting method (SAM) in Clause 5 to work out its input tax credits for acquisitions of trading stock for a tax period if: (a) it is registered for GST throughout the tax period; and (b) during the tax period, it operated a restaurant, café or catering business, and (c) its GST turnover does not exceed the small enterprise turnover threshold. Note: This method can be used irrespective of whether the entity has adequate or inadequate point-of-sale equipment. (a) it is registered for GST throughout the tax period; and (b) during the tax period, it operated a restaurant, café or catering business, and (c) its GST turnover does not exceed the small enterprise turnover threshold. Note: This method can be used irrespective of whether the entity has adequate or inadequate point-of-sale equipment. Method 5. The steps for this SAM are as follows: (1) Choose a sample period (a) for each financial year, select a continuous four-week sample period during 1 June to 31 July, and select another continuous four-week sample period during 1 December to 31 January. For each sample period, record the amounts and the GST status of the entity's trading stock purchases. Note: Two new calculations of the GST-free percentage must be done (about every six months) to calculate the amount of GST-free trading stock for the tax period(s) in each financial year. (b) for an existing business that starts to use this SAM where the start date is not from 1 June to 31 July or from 1 December to 31 January, the first sample period can be either: (i) a continuous four-week period in the tax period in which the entity starts to use the SAM, or (ii) a continuous four-week period during either 1 June to 31 July or 1 December to 31 January, whichever has just elapsed. (c) if the entity starts its business part way through the financial year, the first sample period must be in the first two months of trading. Note: \"first two months of trading\" means the first two months where the entity started selling food to its customers. (1) Choose a sample period (a) for each financial year, select a continuous four-week sample period during 1 June to 31 July, and select another continuous four-week sample period during 1 December to 31 January. For each sample period, record the amounts and the GST status of the entity's trading stock purchases. Note: Two new calculations of the GST-free percentage must be done (about every six months) to calculate the amount of GST-free trading stock for the tax period(s) in each financial year. (b) for an existing business that starts to use this SAM where the start date is not from 1 June to 31 July or from 1 December to 31 January, the first sample period can be either: (i) a continuous four-week period in the tax period in which the entity starts to use the SAM, or (ii) a continuous four-week period during either 1 June to 31 July or 1 December to 31 January, whichever has just elapsed. (c) if the entity starts its business part way through the financial year, the first sample period must be in the first two months of trading. Note: \"first two months of trading\" means the first two months where the entity started selling food to its customers. (a) for each financial year, select a continuous four-week sample period during 1 June to 31 July, and select another continuous four-week sample period during 1 December to 31 January. For each sample period, record the amounts and the GST status of the entity's trading stock purchases. Note: Two new calculations of the GST-free percentage must be done (about every six months) to calculate the amount of GST-free trading stock for the tax period(s) in each financial year. (b) for an existing business that starts to use this SAM where the start date is not from 1 June to 31 July or from 1 December to 31 January, the first sample period can be either: (i) a continuous four-week period in the tax period in which the entity starts to use the SAM, or (ii) a continuous four-week period during either 1 June to 31 July or 1 December to 31 January, whichever has just elapsed. (c) if the entity starts its business part way through the financial year, the first sample period must be in the first two months of trading. Note: \"first two months of trading\" means the first two months where the entity started selling food to its customers. (i) a continuous four-week period in the tax period in which the entity starts to use the SAM, or (ii) a continuous four-week period during either 1 June to 31 July or 1 December to 31 January, whichever has just elapsed. (2) Work out the amount of trading stock purchased during each sample period Calculate the amount of trading stock that the entity purchased during each sample period in 5(1) using one of the following methods: (a) if the entity accounts on a cash basis, the amount is the total consideration the entity provides during the sample period for trading stock purchases. (b) if the entity does not account on a cash basis, the amount is the total price of trading stock for which the earlier of the following occurs during the sample period: (i) the entity provides any of the consideration, or (ii) an invoice was issued for the acquisition. (a) if the entity accounts on a cash basis, the amount is the total consideration the entity provides during the sample period for trading stock purchases. (b) if the entity does not account on a cash basis, the amount is the total price of trading stock for which the earlier of the following occurs during the sample period: (i) the entity provides any of the consideration, or (ii) an invoice was issued for the acquisition. (i) the entity provides any of the consideration, or (ii) an invoice was issued for the acquisition. (3) Work out the percentage of GST-free trading stock purchases for the sample period (a) From the amount of trading stock calculated at 5(2), determine the amount which relates to GST-free acquisitions. (b) Divide the total amount of GST-free acquisitions from 5(3)(a) by the total trading stock acquisitions from 5(2) and express the result as a percentage. This is the percentage of the entity's GST-free trading stock that it purchased for the sample period. (a) From the amount of trading stock calculated at 5(2), determine the amount which relates to GST-free acquisitions. (b) Divide the total amount of GST-free acquisitions from 5(3)(a) by the total trading stock acquisitions from 5(2) and express the result as a percentage. This is the percentage of the entity's GST-free trading stock that it purchased for the sample period. (4) Work out the input tax credits the entity can claim for each tax period using the GST-free trading stock purchases percentage (a) Calculate the amount of trading stock that the entity purchased during a tax period by using one of the following methods: (i) If the entity accounts on a cash basis, the amount is the total consideration the entity provides during the tax period for trading stock purchases (ii) If the entity does not account on a cash basis, the amount is the total price of any trading stock for which the earlier of the following occurs during the tax period: • the entity provides any of the consideration, or • an invoice was issued for the acquisition. (b) The amount of GST-free trading stock for each tax period is calculated as follows: (i) GST-free trading stock purchases for tax periods in July to December are calculated by multiplying the percentage of GST-free trading stock from the sample period during 1 June to 31 July (of the same calendar year) worked out in 5(3)(b) with the amount of trading stock the entity purchased in each tax period worked out in 5(4)(a); (ii) GST-free trading stock purchases for tax periods in January to June is calculated by multiplying the percentage of GST-free trading stock from the sample period during 1 December to 31 January (of the same financial year) worked out in 5(3)(b) with the amount of trading stock the entity purchased in each tax period worked out in 5(4)(a); (iii) If the entity's tax period is a financial year then add the amounts of GST-free trading stock from: (1) July to December, calculated by multiplying the percentage of GST-free trading stock from the sample period 1 June to 31 July (of the same calendar year) worked out in 5(3)(b) to with the amount of trading stock the entity purchases from July to December worked out in 5(4)(a); and (2) January to June, calculated by multiplying the percentage of GST-free trading stock from the sample period 1 December to 31 January (of the same financial year) worked out in 5(3)(b) with the amount of trading stock the entity purchases from January to June worked out in 5(4)(a). (c) For each tax period, subtract the amount worked out at 5(4)(b) from the amount worked out at 5(4)(a). (d) Multiply the amount worked out at 5(4)(c) by 1/11th. This is the entity's input tax credit entitlement for the trading stock acquisitions for the tax period. The entity's net amount for the tax period is otherwise worked out in accordance with Division 17 of the GST Act. (a) Calculate the amount of trading stock that the entity purchased during a tax period by using one of the following methods: (i) If the entity accounts on a cash basis, the amount is the total consideration the entity provides during the tax period for trading stock purchases (ii) If the entity does not account on a cash basis, the amount is the total price of any trading stock for which the earlier of the following occurs during the tax period: • the entity provides any of the consideration, or • an invoice was issued for the acquisition. (b) The amount of GST-free trading stock for each tax period is calculated as follows: (i) GST-free trading stock purchases for tax periods in July to December are calculated by multiplying the percentage of GST-free trading stock from the sample period during 1 June to 31 July (of the same calendar year) worked out in 5(3)(b) with the amount of trading stock the entity purchased in each tax period worked out in 5(4)(a); (ii) GST-free trading stock purchases for tax periods in January to June is calculated by multiplying the percentage of GST-free trading stock from the sample period during 1 December to 31 January (of the same financial year) worked out in 5(3)(b) with the amount of trading stock the entity purchased in each tax period worked out in 5(4)(a); (iii) If the entity's tax period is a financial year then add the amounts of GST-free trading stock from: (1) July to December, calculated by multiplying the percentage of GST-free trading stock from the sample period 1 June to 31 July (of the same calendar year) worked out in 5(3)(b) to with the amount of trading stock the entity purchases from July to December worked out in 5(4)(a); and (2) January to June, calculated by multiplying the percentage of GST-free trading stock from the sample period 1 December to 31 January (of the same financial year) worked out in 5(3)(b) with the amount of trading stock the entity purchases from January to June worked out in 5(4)(a). (c) For each tax period, subtract the amount worked out at 5(4)(b) from the amount worked out at 5(4)(a). (d) Multiply the amount worked out at 5(4)(c) by 1/11th. This is the entity's input tax credit entitlement for the trading stock acquisitions for the tax period. The entity's net amount for the tax period is otherwise worked out in accordance with Division 17 of the GST Act. (i) If the entity accounts on a cash basis, the amount is the total consideration the entity provides during the tax period for trading stock purchases (ii) If the entity does not account on a cash basis, the amount is the total price of any trading stock for which the earlier of the following occurs during the tax period: • the entity provides any of the consideration, or • an invoice was issued for the acquisition. • the entity provides any of the consideration, or • an invoice was issued for the acquisition. (i) GST-free trading stock purchases for tax periods in July to December are calculated by multiplying the percentage of GST-free trading stock from the sample period during 1 June to 31 July (of the same calendar year) worked out in 5(3)(b) with the amount of trading stock the entity purchased in each tax period worked out in 5(4)(a); (ii) GST-free trading stock purchases for tax periods in January to June is calculated by multiplying the percentage of GST-free trading stock from the sample period during 1 December to 31 January (of the same financial year) worked out in 5(3)(b) with the amount of trading stock the entity purchased in each tax period worked out in 5(4)(a); (iii) If the entity's tax period is a financial year then add the amounts of GST-free trading stock from: (1) July to December, calculated by multiplying the percentage of GST-free trading stock from the sample period 1 June to 31 July (of the same calendar year) worked out in 5(3)(b) to with the amount of trading stock the entity purchases from July to December worked out in 5(4)(a); and (2) January to June, calculated by multiplying the percentage of GST-free trading stock from the sample period 1 December to 31 January (of the same financial year) worked out in 5(3)(b) with the amount of trading stock the entity purchases from January to June worked out in 5(4)(a). (1) July to December, calculated by multiplying the percentage of GST-free trading stock from the sample period 1 June to 31 July (of the same calendar year) worked out in 5(3)(b) to with the amount of trading stock the entity purchases from July to December worked out in 5(4)(a); and (2) January to June, calculated by multiplying the percentage of GST-free trading stock from the sample period 1 December to 31 January (of the same financial year) worked out in 5(3)(b) with the amount of trading stock the entity purchases from January to June worked out in 5(4)(a). 6. If: • a creditable acquisition has been included in paragraph 5(4)(a) for a tax period; and • the entity's GST return for a subsequent tax period (where you are not using the method specified in this determination) includes an input tax credit for an acquisition covered by paragraph 5(4)(a) for an earlier tax period; then the entity's net amount for that earlier tax period is increased by the amount of that credit. • a creditable acquisition has been included in paragraph 5(4)(a) for a tax period; and • the entity's GST return for a subsequent tax period (where you are not using the method specified in this determination) includes an input tax credit for an acquisition covered by paragraph 5(4)(a) for an earlier tax period; then the entity's net amount for that earlier tax period is increased by the amount of that credit. 7. The entity does not need to hold a tax invoice for an acquisition for it to be included in the calculation of its input tax credit entitlement for trading stock purchases for a tax period whilst using the method specified in this determination. Definitions", "Related_Explanatory_Statements": "SAM 2016/38 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/SAM201638/00001", "Unmatched_Content": "8. Expressions used in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "LI 2025/24", "Title": "GST-free Supply (Drugs and Medicinal Preparations) Determination 2025 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Supplies > Drugs and medicines > 2025", "Date_of_Issue": "23 September 2025", "Signatory": "Mark Butler Minister for Health and Ageing", "Registration_Number": "F2025L01199", "Registration_Date": "29 September 2025", "Body": "1 Name: This instrument is the GST-free Supply (Drugs and Medicinal Preparations) Determination 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 October 2025 1 October 2025 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under paragraph 177-10(4)(c) of the A New Tax System (Goods and Services Tax) Act 1999 . | 4 Definitions: In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) GST-free (b) supply. (a) GST-free (b) supply. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 GST-free supplies: (1) For paragraph 38-50(5)(b) of the Act, the supply of a drug or medicinal preparation is GST-free if the drug or medicinal preparation: (a) is required, under the Therapeutic Goods Act 1989, to be registered or listed, or is included in a class of goods required to be registered or listed; (b) contains aspirin, paracetamol or ibuprofen; and (c) is intended to be taken by mouth. (a) is required, under the Therapeutic Goods Act 1989, to be registered or listed, or is included in a class of goods required to be registered or listed; (b) contains aspirin, paracetamol or ibuprofen; and (c) is intended to be taken by mouth. GST-free Supply (Drugs and Medicinal Preparations) Determination 2015 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2025/24 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202524/00001", "Unmatched_Content": "I, Mark Butler, Minister for Health and Ageing, make the following Determination."}
{"Instrument_Reference": "Education 2017/1", "Title": "A New Tax System (Goods and Services Tax) (Language Other Than English - LOTE - courses offered by ethnic schools) Determination 2017", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Supplies > Education courses > 2017", "Date_of_Issue": "24 March 2017", "Signatory": "Christian Porter Minister for Social Services", "Registration_Number": "F2017L00341", "Registration_Date": "30 March 2017", "Body": "1 Name of Determination: This Determination is the A New Tax System (Goods and Services Tax) (Language Other Than English - LOTE - courses offered by ethnic schools) Determination 2017. | 2 Commencement: This Determination commences on 1 April 2017. | 3 Definition: In this Determination, unless the contrary intention appears: Act means the A New Tax System (Goods and Services Tax) Act 1999. | 4 Purpose of Determination: The purpose of this Determination is to determine that Language Other Than English (LOTE) courses provided in accordance with this Determination are courses of study or instruction that are primary courses or secondary courses for the purposes of the Act. Note Under section 38-85 of the Act, the supply of an education course, which includes a primary course and a secondary course, is GST-free. Note Under section 38-85 of the Act, the supply of an education course, which includes a primary course and a secondary course, is GST-free. | 5 Courses determined to be primary courses: (1) For paragraph (b) of the definition of primary course in section 195-1 of the Act, a LOTE course that is provided to primary school students by an ethnic school is determined to be a primary course for the purposes of the Act. (2) For subsection (1), a LOTE course is provided by an ethnic school if it is provided by, or on behalf of, a school that: (i) is a body corporate that operates on a not-for-profit basis; (ii) has as its principal aim the teaching of languages other than English; (iii) has close links with a community whose first/heritage language is not English; and (iv) is licensed, recognised, accredited, or in any way approved to provide such courses by a State or Territory authority responsible for that approval, in the manner applicable within the relevant State or Territory. (i) is a body corporate that operates on a not-for-profit basis; (ii) has as its principal aim the teaching of languages other than English; (iii) has close links with a community whose first/heritage language is not English; and (iv) is licensed, recognised, accredited, or in any way approved to provide such courses by a State or Territory authority responsible for that approval, in the manner applicable within the relevant State or Territory. | 6 Courses determined to be secondary courses: (1) For paragraph (b) of the definition of secondary course in section 195-1 of the Act, a LOTE course that is provided to secondary school students by an ethnic school is determined to be a secondary course for the purposes of the Act. (2) For subsection (1), a LOTE course is provided by an ethnic school if it is provided by, or on behalf of, a school that: (i) is a body corporate that operates on a not-for-profit basis; (ii) has as its principal aim the teaching of languages other than English; (iii) has close links with a community whose first/heritage language is not English; (iv) is licensed, recognised, accredited, or in any way approved to provide such courses by a State or Territory authority responsible for that approval, in the manner applicable within the relevant State or Territory. (i) is a body corporate that operates on a not-for-profit basis; (ii) has as its principal aim the teaching of languages other than English; (iii) has close links with a community whose first/heritage language is not English; (iv) is licensed, recognised, accredited, or in any way approved to provide such courses by a State or Territory authority responsible for that approval, in the manner applicable within the relevant State or Territory.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20171/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2017/2", "Title": "A New Tax System (Goods and Services Tax) (Tertiary Courses) Determination 2017", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Supplies > Education courses > 2017", "Date_of_Issue": "6 December 2017", "Signatory": "Christian Porter Minister for Social Services", "Registration_Number": "F2017L01606", "Registration_Date": "11 December 2017", "Body": "1 Name: This Determination is the A New Tax System (Goods and Services Tax) (Tertiary Courses) Determination 2017. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 January 2018 1 January 2018 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under paragraph (b) of the definition of tertiary course in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 5 Definitions: In this instrument: accredited higher education course has the same meaning as in the Student Assistance Determination. Act means the A New Tax System (Goods and Services Tax) Act 1999. approved course has the same meaning as in the VET Student Loans Act 2016. combined course means a course consisting of concurrent study, at 2 different institutions, in an accredited higher education course and a VET course. higher education provider has the same meaning as in the Higher Education Support Act 2003. Open Learning has the same meaning as in the Student Assistance Determination. Student Assistance Determination means the Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2). Student Assistance Determination requirements means the requirements for a tertiary course under subsection 5D(1) of the Student Assistance Act 1973, as those requirements are specified in the Student Assistance Determination. VET course has the same meaning as in the Student Assistance Determination. | 6 Courses that do not meet Student Assistance Determination requirements: A course of study or instruction mentioned in an item of the following table is a tertiary course for the purposes of the Act. Courses of study or instruction Item Column 1 A course of study or instruction that is: Column 2 and does not meet the Student Assistance Determination requirements only for one or more of the following reasons: 1 a VET course (a) the course is not an approved course; (b) the course is not full-time 2 Open Learning at the level of a VET course (a) the course is not an approved course; (b) the course is not full-time 3 a combined course (a) to the extent that the course consists of study in a VET course-the VET course is not an approved course; (b) to the extent that the course consists of an accredited higher education course-the accredited higher education course is not provided by a higher education provider; (c) the course is not full-time 4 an undergraduate or postgraduate accredited higher education course (a) the course is not provided by a higher education provider; (b) the course is not full-time 5 Open Learning other than at the level of a VET course (a) the course is not provided by a higher education provider; (b) the course is not full-time 6 a course of study or instruction not covered by another item of this table the course is not full-time A course of study or instruction that is: and does not meet the Student Assistance Determination requirements only for one or more of the following reasons: (b) the course is not full-time (b) the course is not full-time (b) to the extent that the course consists of an accredited higher education course-the accredited higher education course is not provided by a higher education provider; (c) the course is not full-time (b) the course is not full-time (b) the course is not full-time A New Tax System (Goods and Services Tax) (Tertiary Courses) Determination 2014 | 1 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20172/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2016/1", "Title": "A New Tax System (Goods and Services Tax) (Adult and Community Education Courses) Determination 2016", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Supplies > Education courses > 2016", "Date_of_Issue": "29 September 2016", "Signatory": "Christian Porter Minister for Social Services", "Registration_Number": "F2016L01564", "Registration_Date": "30 September 2016", "Body": "1 Name of Determination: This Determination is the A New Tax System (Goods and Services Tax) (Adult and Community Education Courses) Determination 2016. | 2 Commencement: This Determination commences on 1 October 2016. | 3 Definition: In this Determination, unless the contrary intention appears: Act means the A New Tax System (Goods and Services Tax) Act 1999. | 4 Purpose of Determination: The purpose of this Determination is to determine the kinds of courses, and the courses, that are adult and community education courses for the definition of adult and community education course in section 195-1 of the Act. Note Under section 38-85 of the Act, the supply of an adult and community education course is GST-free. See subsection 9-30(1) and Division 38 of the Act for the definition of GST-free. Note Under section 38-85 of the Act, the supply of an adult and community education course is GST-free. See subsection 9-30(1) and Division 38 of the Act for the definition of GST-free. | 5 Kind of courses determined to be adult and community education courses: (1) For paragraph (a) of the definition of adult and community education course in section 195-1 of the Act, a course of study or instruction of the kind mentioned in subsection 5(2) of this determination is determined to be an adult and community education course. (2) For subsection 5(1) of this determination, the course of study or instruction must: (a) not be a course mentioned, in paragraph (a), (b), (c), (d), (f), (h), (i), (j) or (k) of the definition of education course in section 195-1 of the Act; and (b) be a course that is available to adults in the general community; and (c) not be a course that is provided by, or at the request of an employer to the employees of that employer; and (d) not be a course that is provided by, or at the request of an organisation to the members of that organisation, except an organisation for which membership is open to adults in the general community; and (e) not be a course that is provided by way of private tuition to an individual. (a) not be a course mentioned, in paragraph (a), (b), (c), (d), (f), (h), (i), (j) or (k) of the definition of education course in section 195-1 of the Act; and (b) be a course that is available to adults in the general community; and (c) not be a course that is provided by, or at the request of an employer to the employees of that employer; and (d) not be a course that is provided by, or at the request of an organisation to the members of that organisation, except an organisation for which membership is open to adults in the general community; and (e) not be a course that is provided by way of private tuition to an individual. Note In addition to being of the kind described in subsection 5(2 of this determination), the course of study or instruction must be a course of study or instruction that is likely to add to the employment related skills of people undertaking the course and provided by, or on behalf of, a body that: (a) is a higher education institution; or (b) is recognised, by a State or Territory authority, as a provider of courses of the kind described in subsection 5(2) of this determination ; or (c) is funded by a State or Territory on the basis that it is a provider of courses of the kind described in subsection 5(2) of this determination . (a) is a higher education institution; or (b) is recognised, by a State or Territory authority, as a provider of courses of the kind described in subsection 5(2) of this determination ; or (c) is funded by a State or Territory on the basis that it is a provider of courses of the kind described in subsection 5(2) of this determination . See paragraph (a) of the definition of adult and community education course in section 195-1 of the Act. | 6 Courses determined to be adult and community education courses: (1) For paragraph (b) of the definition of adult and community education course in section 195-1 of the Act, a course of study or instruction mentioned in subsection 6(2) of this determination is determined to be an adult and community education course. (2) For subsection 6(1) of this determination, the course of study or instruction must: (a) be a course of the kind described in subsection 5(2) of this determination ; and (b) be provided by, or on behalf, of a body that: (i) is a body corporate that operates on a not-for-profit basis; and (ii) has not been refused recognition, or disqualified, by a State or Territory authority as a provider of courses of the kind described in subsection 5(2) of this determination on the basis of failing to meet or maintain the standards required by that authority. Note In addition to being of the kind described in subsection 6(2) of this determination, the course must also be a course of study or instruction that is likely to add to the employment related skills of people undertaking the course: see the definition of adult and community education course in section 195-1 of the Act. (a) be a course of the kind described in subsection 5(2) of this determination ; and (b) be provided by, or on behalf, of a body that: (i) is a body corporate that operates on a not-for-profit basis; and (ii) has not been refused recognition, or disqualified, by a State or Territory authority as a provider of courses of the kind described in subsection 5(2) of this determination on the basis of failing to meet or maintain the standards required by that authority. (i) is a body corporate that operates on a not-for-profit basis; and (ii) has not been refused recognition, or disqualified, by a State or Territory authority as a provider of courses of the kind described in subsection 5(2) of this determination on the basis of failing to meet or maintain the standards required by that authority. Note In addition to being of the kind described in subsection 6(2) of this determination, the course must also be a course of study or instruction that is likely to add to the employment related skills of people undertaking the course: see the definition of adult and community education course in section 195-1 of the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20161/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "GST 2017/3", "Title": "GST-free Supply (Long Day Care and In-home Care) Determination 2017 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Supplies > Home and long day care > 2017", "Date_of_Issue": "19 March 2017", "Signatory": "Simon Birmingham Minister for Education and Training", "Registration_Number": "F2017L00285", "Registration_Date": "23 March 2017", "Body": "1 Name: This instrument is the GST-free Supply (Long Day Care and In-home Care) Determination 2017 . | 2 Commencement: This instrument commences on the day after it is registered. | 3 Authority: This instrument is made under paragraph 38-150(e) of the A New Tax System (Goods and Services Tax) Act 1999 . | 4 Definitions: In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999 . In-home care means child care provided to one or more children that takes place in the home of one of the children being cared for. Long day care means all-day or part-time care provided to predominantly below school age children in premises other than a home of any of the children being cared for. | 5 Repeals: Each instrument that is specified in the Schedule to this instrument is repealed as set out in the applicable items in the Schedule. | 6 GST-free Supply: For paragraph 38-150(e) of the Act, the following types of care are determined, to the extent that the care is not provided by an approved child care service (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999: (1) Long day care; and (2) In-home care. Note: section 38-145 of the Act provides that a supply is GST-free if it is it is a supply of child care by an approved child care service (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 . (1) Long day care; and (2) In-home care. GST-free Supply (In-home Care) Determination 2001 | 1 The whole of the instrument: Repeal the instrument. GST-free Supply (Long Day Care) Determination 2002 | 1 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "GST 2017/3 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20173/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2025/1", "Title": "A New Tax System (Goods and Services Tax) (GST-free Supply—National Disability Insurance Scheme Supports) Amendment (Application Period) Determination 2025 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Supplies > Other health goods > 2025", "Date_of_Issue": "11 March 2025", "Signatory": "Amanda Rishworth Minister for the National Disability Insurance Scheme", "Registration_Number": "F2025L00347", "Registration_Date": "12 March 2025", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (GST-free Supply—National Disability Insurance Scheme Supports) Amendment (Application Period) Determination 2025 . | 2 Commencement: This instrument commences on the day after the instrument is registered. | 3 Authority: This instrument is made under subsection 177-10(5) of the A New Tax System (Goods and Services Tax) Act 1999 . | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. A New Tax System (Goods and Services Tax) (GST-free Supply—National Disability Insurance Scheme Supports) Determination 2021 | 1 Section 7: Omit \"30 June 2025\", substitute \"30 June 2027\".", "Related_Explanatory_Statements": "LI 2025/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20251/00001", "Unmatched_Content": "I, Amanda Rishworth, Minister for the National Disability Insurance Scheme, make the following determination."}
{"Instrument_Reference": "GST 2022/1", "Title": "A New Tax System (Goods and Services Tax) (GST-free Health Goods) Determination 2022", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Supplies > Other health goods > 2022", "Date_of_Issue": "18 March 2022", "Signatory": "Greg Hunt Minister for Health and Aged Care", "Registration_Number": "F2022L00420", "Registration_Date": "30 March 2022", "Body": "1. Name of determination: This instrument is the A New Tax System (Goods and Services Tax) (GST-free Health Goods) Determination 2022. | 2 Commencement: (1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 31 March 2022. 31 March 2022 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under paragraph 177-10(4)(b) of the A New Tax System (Goods and Services Tax) Act 1999. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) GST-free; (b) supply. (a) GST-free; (b) supply. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. Australian Register of Therapeutic Goods means the register maintained under section 9A of the Therapeutic Goods Act 1989. oromucosal use means administration to the oral mucosa, specifically the oral cavity and/or the pharynx. transdermal use means application to the skin primarily for systemic effect. | 5 GST-free health goods: For the purposes of subsection 38-47(1) of the Act, goods of a kind that are: (a) specified in an item of the table in Schedule 1; and (b) required, or in a class of goods required, to be included in the Australian Register of Therapeutic Goods under the Therapeutic Goods Act 1989; are declared to be goods the supply of which is GST-free. (a) specified in an item of the table in Schedule 1; and (b) required, or in a class of goods required, to be included in the Australian Register of Therapeutic Goods under the Therapeutic Goods Act 1989; are declared to be goods the supply of which is GST-free. | 6 Repeals: Each instrument that is specified in Schedule 2 is repealed as set out in the applicable items in that Schedule. Item Service 1 Condoms 2 Barrier dams, femidoms and harness devices 3 Personal and surgical lubricants that: (a) are water-soluble; and (b) are suitable for use with condoms 4 Preparations for use by humans that: (a) contain folic acid as the only active ingredient; and (b) have a recommended daily dose of 400 to 500 micrograms of folic acid 5 Sunscreen preparations for dermal application that: (a) are marketed principally for use as sunscreen; and (b) have a sun protection factor of 15 or more 6 Nicotine for use as an aid in withdrawal from tobacco smoking where the nicotine is administered in preparations for transdermal use or oromucosal use (a) are water-soluble; and (b) are suitable for use with condoms (a) contain folic acid as the only active ingredient; and (b) have a recommended daily dose of 400 to 500 micrograms of folic acid (a) are marketed principally for use as sunscreen; and (b) have a sun protection factor of 15 or more GST-free Supply (Health Goods) Determination 2011 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "GST 2022/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20221/00001", "Unmatched_Content": "I, Greg Hunt, Minister for Health and Aged Care, make the following determination."}
{"Instrument_Reference": "NDIS 2021/1", "Title": "A New Tax System (Goods and Services Tax) (GST-free Supply—National Disability Insurance Scheme Supports) Determination 2021", "Enabling_Act": "New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Supplies > Other health goods > 2021", "Date_of_Issue": "24 July 2021", "Signatory": "Linda Reynolds CSC Minister for the National Disability Insurance Scheme", "Registration_Number": "F2025C00318", "Registration_Date": "21 March 2025", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (GST-free Supply—National Disability Insurance Scheme Supports) Determination 2021. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 July 2021 1 July 2021 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 177-10(5) of the A New Tax System (Goods and Services Tax) Act 1999. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 5 Definitions: Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) GST-free; (b) supply. (a) GST-free; (b) supply. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. National Disability Insurance Scheme rules has the same meaning as in the National Disability Insurance Scheme Act 2013. | 6 Kinds of supplies: Supplies of supports (1) For the purposes of paragraph 38-38(d) of the Act, a supply of a kind referred to in the following table is determined. Supplies of supports Item Kind of supply 1 Specialist disability accommodation (within the meaning of the National Disability Insurance Scheme rules) and accommodation/tenancy assistance 2 Assistance in coordinating or managing life stages, transitions and supports, including daily tasks in a group or shared living arrangement 3 Household tasks 4 Assistance with and training in travel/transport arrangements, excluding taxi fares 5 Interpreting and translation 6 Assistance to access and maintain education and employment 7 Assistive equipment for recreation 8 Early intervention supports for early childhood 9 Management of funding for supports in a participant's plan Note: Subject to the requirements of paragraphs 38-38(a) to (c) of the Act, a supply referred to in the table is GST-free. Note: Subject to the requirements of paragraphs 38-38(a) to (c) of the Act, a supply referred to in the table is GST-free. Supplies of supports covered by other determinations (2) For the purposes of paragraph 38-38(d) of the Act, a supply of a kind: (a) referred to in the table in this subsection; and (b) covered by any of the following: (i) Schedule 1 to the GST-free Supply (Care) Determination 2017; (ii) section 6 of the A New Tax System (Goods and Services Tax) (GST free Supply-Residential Care-Government Funded Supplier) Determination 2015; (iii) section 6 or 7 of the GST-free Supply (Health Services) Determination 2017; (iv) any later replacement determination, as in force from time to time, that has been made for the purposes of section 38-15, 38-25 or 38-30 of the Act; is determined. Supplies of supports covered by other determinations Item Kind of supply 1 Assistance with daily personal activities 2 Specialised assessment and development of daily living and life skills, including community participation 3 Assistive equipment for general tasks and leisure, including assistive technology specialist assessment, set up and training 4 Behavioural support and therapeutic supports 5 Home modifications Note: Subject to the requirements of paragraphs 38-38(a) to (c) of the Act, a supply referred to in the table and also covered by paragraph (b) of this subsection is GST-free. (a) referred to in the table in this subsection; and (b) covered by any of the following: (i) Schedule 1 to the GST-free Supply (Care) Determination 2017; (ii) section 6 of the A New Tax System (Goods and Services Tax) (GST free Supply-Residential Care-Government Funded Supplier) Determination 2015; (iii) section 6 or 7 of the GST-free Supply (Health Services) Determination 2017; (iv) any later replacement determination, as in force from time to time, that has been made for the purposes of section 38-15, 38-25 or 38-30 of the Act; (i) Schedule 1 to the GST-free Supply (Care) Determination 2017; (ii) section 6 of the A New Tax System (Goods and Services Tax) (GST free Supply-Residential Care-Government Funded Supplier) Determination 2015; (iii) section 6 or 7 of the GST-free Supply (Health Services) Determination 2017; (iv) any later replacement determination, as in force from time to time, that has been made for the purposes of section 38-15, 38-25 or 38-30 of the Act; is determined. Supplies of supports covered by other determinations Item Kind of supply 1 Assistance with daily personal activities 2 Specialised assessment and development of daily living and life skills, including community participation 3 Assistive equipment for general tasks and leisure, including assistive technology specialist assessment, set up and training 4 Behavioural support and therapeutic supports 5 Home modifications Note: Subject to the requirements of paragraphs 38-38(a) to (c) of the Act, a supply referred to in the table and also covered by paragraph (b) of this subsection is GST-free. | 7 Application: This instrument applies to supplies made on or after 1 July 2021 which are made on or before 30 June 2027. GST-free Supply (National Disability Insurance Scheme Supports) Determination 2017 | 1 The whole of the determination: Repeal the determination. Name Registration Commencement Application, saving and transitional provisions A New Tax System (Goods and Services Tax) (GST-free Supply—National Disability Insurance Scheme Supports) Determination 2021 25 June 2021 ( F2021L00846 ) 1 July 2021 (s 2(1) item 1) A New Tax System (Goods and Services Tax) (GST-free Supply—National Disability Insurance Scheme Supports) Amendment (Application Period) Determination 2025 12 March 2025 ( F2025L00347 ) 13 March 2025 (s 2) — Provision affected How affected s 2 rep LA s 48D s 4 rep LA s 48C s 7 am F2025L00347 Schedule 1 rep LA s 48C", "Related_Explanatory_Statements": "NDIS 2021/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/NDIS20211C1/00001", "Unmatched_Content": "I, Linda Reynolds CSC, Minister for the National Disability Insurance Scheme, make the following determination."}
{"Instrument_Reference": "GST 2018/1", "Title": "A New Tax System (Goods and Services Tax) (GST-free Health Goods) Determination 2018", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Supplies > Other health goods > 2018", "Date_of_Issue": "26 November 2018", "Signatory": "Greg Hunt Minister for Health", "Registration_Number": "F2018L01624", "Registration_Date": "28 November 2018", "Body": "1. Name of determination: This instrument is the A New Tax System (Goods and Services Tax) (GST-free Health Goods) Determination 2018. | 2 Commencement: (1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 January 2019. 1 January 2019 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under paragraph 177-10(4)(b) of the A New Tax System (Goods and Services Tax) Act 1999. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) GST-free; and (b) supply. (a) GST-free; and (b) supply. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. | 5 GST-free health goods: For subsection 38-47(1) of the Act, the goods of the kind specified in Schedule 1 to this instrument are declared to be goods the supply of which is GST-free. Column 1 Item Column 2 Service 1 maternity pads, menstrual cups, menstrual pads and liners, menstrual underwear, tampons, and other similar products specifically designed to absorb or collect lochia, menses or vaginal discharge", "Related_Explanatory_Statements": "GST 2018/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20181/00001", "Unmatched_Content": "I, Greg Hunt, Minister for Health, make the following determination."}
{"Instrument_Reference": "GST 2017/2", "Title": "GST-free Supply (Health Services) Determination 2017", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Supplies > Other health services > 2017", "Date_of_Issue": "27 March 2017", "Signatory": "Greg Hunt Minister for Health", "Registration_Number": "F2017L00377", "Registration_Date": "31 March 2017", "Body": "1. Name of determination: This Determination is the GST-free Supply (Health Services) Determination 2017. | 2 Commencement: This Determination commences on 1 April 2017. | 3 Authority: This Determination is made under paragraph 177-10(4)(a) of the A New Tax System (Goods and Services Tax) Act 1999. | 4 Schedule: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 5 Definitions: In this Determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. psychiatric hostel means premises licensed as a private psychiatric hostel under the Private Hospitals and Health Services Act 1927 (WA). Note: The following expressions that are used in this Determination are defined in the Act: • GST-free • supply Note: The following expressions that are used in this Determination are defined in the Act: • GST-free • supply • GST-free • supply | 6 GST-free supply of a health service - resident under treatment at a psychiatric hostel: (1) For paragraph 38-15(c) of the Act, a supply of a health service of any of the following kinds, to a resident under treatment at a psychiatric hostel, is determined: (a) accommodation; (b) meals and refreshments; (c) laundry; (d) 24 hour supervision (including supervision and assistance with medications); (e) assistance with daily living activities. Note: Examples of assistance with daily living activities include, but are not limited to, bathing, showering, personal hygiene, grooming, dressing, undressing and communication. (a) accommodation; (b) meals and refreshments; (c) laundry; (d) 24 hour supervision (including supervision and assistance with medications); (e) assistance with daily living activities. Note: Examples of assistance with daily living activities include, but are not limited to, bathing, showering, personal hygiene, grooming, dressing, undressing and communication. (2) In subsection (1), resident has the same meaning as in section 26P of the Private Hospitals and Health Services Act 1927 (WA). Note: Subject to the requirements of paragraphs 38-15 (a) and (b) of the Act, the supply of any of the health services mentioned in section 6 is GST-free Note: Subject to the requirements of paragraphs 38-15 (a) and (b) of the Act, the supply of any of the health services mentioned in section 6 is GST-free 7 GST-free supply of a health service - prevention and control of substance abuse by Aboriginal and Torres Strait Islander people (1) For paragraph 38-15(c) of the Act, a supply of a health service of a kind specified in subsection (2), is determined, where the service is supplied: (a) in an institutional full-time residential setting; and (b) for the primary purpose of the prevention and control of substance abuse by Aboriginal and Torres Strait Islander people. (a) in an institutional full-time residential setting; and (b) for the primary purpose of the prevention and control of substance abuse by Aboriginal and Torres Strait Islander people. (2) The kinds of health service are: (a) accommodation; (b) meals and refreshments for residents; (c) laundry for residents; (d) supervision (including supervision and assistance with medications). Note: Subject to the requirements of paragraphs 38-15 (a) and (b) of the Act, the supply of any of the health services mentioned in section 7 is GST-free. (a) accommodation; (b) meals and refreshments for residents; (c) laundry for residents; (d) supervision (including supervision and assistance with medications). Note: Subject to the requirements of paragraphs 38-15 (a) and (b) of the Act, the supply of any of the health services mentioned in section 7 is GST-free. GST-free Supply (Health Services) Determination 2000 | 1. The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "GST 2017/2 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20172/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2025/25", "Title": "A New Tax System (Goods and Services Tax) (GST-free Supply – Residential Care – Non-government Funded Supplier) Determination 2025", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Supplies > Residential care > 2025", "Date_of_Issue": "29 October 2025", "Signatory": "Sam Rae Minister for Aged Care and Seniors", "Registration_Number": "F2025L01323", "Registration_Date": "30 October 2025", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (GST-free Supply – Residential Care – Non-government Funded Supplier) Determination 2025. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details The whole of this instrument At the same time as the Aged Care Act 2024 Commences. 1 November 2025 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under paragraph 177-10(1)(c) of the A New Tax System (Goods and Services Tax) Act 1999. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 5 Definitions: Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) GST-free; (b) aged care service list; (c) supply. (a) GST-free; (b) aged care service list; (c) supply. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. resident means a person mentioned in paragraph 38-25(3)(a) of the Act. | 6 Kinds of services: (1) For the purposes of paragraph 38-25(3)(b) of the Act, a service specified in Division 8 of the aged care service list that is supplied to a resident in a residential facility, in the circumstances mentioned in subsection (3), is a service of a kind covered by a provision of the aged care service list specified in regulations made for the purposes of that paragraph. (2) However, for the purposes of paragraph 38-25(3)(b) of the Act, to the extent a higher everyday living fee (within the meaning of section 284 of the Aged Care Act 2024) is charged for a service, it is not a service of a kind covered by a provision of the aged care service list. Circumstances (3) For subsection (1), the circumstances are that: (a) the resident has a continuing need for the services mentioned in: (i) items 2(a), 2(b), 2(c), 2(d), 3, 5(a), 5(b), 5(c), or 6(a) under section 8-150 of the aged care service list; or (ii) item 4 under section 8-155 of the aged care service list; and (b) the services are supplied, under a written agreement with the supplier, as a package made up of: (i) the services mentioned in: (A) items 2(a), 2(b), 2(c), 2(d), 3, 5(a), 5(b), 5(c), or 6(a) under section 8-150 of the aged care service list; or (B) item 4 under section 8-155 of the aged care service list; and (ii) other services mentioned in Division 8 of the aged care service list that are needed by the resident; and (iii) accommodation; and (c) the charges for services and for accommodation are payable to the same entity. (a) the resident has a continuing need for the services mentioned in: (i) items 2(a), 2(b), 2(c), 2(d), 3, 5(a), 5(b), 5(c), or 6(a) under section 8-150 of the aged care service list; or (ii) item 4 under section 8-155 of the aged care service list; and (b) the services are supplied, under a written agreement with the supplier, as a package made up of: (i) the services mentioned in: (A) items 2(a), 2(b), 2(c), 2(d), 3, 5(a), 5(b), 5(c), or 6(a) under section 8-150 of the aged care service list; or (B) item 4 under section 8-155 of the aged care service list; and (ii) other services mentioned in Division 8 of the aged care service list that are needed by the resident; and (iii) accommodation; and (c) the charges for services and for accommodation are payable to the same entity. (i) items 2(a), 2(b), 2(c), 2(d), 3, 5(a), 5(b), 5(c), or 6(a) under section 8-150 of the aged care service list; or (ii) item 4 under section 8-155 of the aged care service list; and (i) the services mentioned in: (A) items 2(a), 2(b), 2(c), 2(d), 3, 5(a), 5(b), 5(c), or 6(a) under section 8-150 of the aged care service list; or (B) item 4 under section 8-155 of the aged care service list; and (ii) other services mentioned in Division 8 of the aged care service list that are needed by the resident; and (iii) accommodation; and (A) items 2(a), 2(b), 2(c), 2(d), 3, 5(a), 5(b), 5(c), or 6(a) under section 8-150 of the aged care service list; or (B) item 4 under section 8-155 of the aged care service list; and Translation of references in the Aged Care Rules 2025 (4) For the purposes of this section: (a) a reference to an individual in Division 8 of the aged care service list is to be read as a reference to a resident; and (b) a reference to a residential care home in Division 8 of the aged care service list is to be read as a reference to a residential facility. (a) a reference to an individual in Division 8 of the aged care service list is to be read as a reference to a resident; and (b) a reference to a residential care home in Division 8 of the aged care service list is to be read as a reference to a residential facility. Note: Subject to the requirements of paragraphs 38-25(3)(a) and (c) of the Act, the supply of any of the services mentioned in this section is GST-free. A New Tax System (Goods and Services Tax) (GST-free Supply—Residential Care—Non-government Funded Supplier) Determination 2015 | 1 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "LI 2025/25 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202525/00001", "Unmatched_Content": "I, Sam Rae, Minister for Aged Care and Seniors, make this Determination under the A New Tax System (Goods and Services Tax) Act 1999."}
{"Instrument_Reference": "LI 2025/26", "Title": "A New Tax System (Goods and Services Tax) (GST-free Supply – Residential Care – Government Funded Supplier) Determination 2025", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Supplies > Residential care > 2025", "Date_of_Issue": "29 October 2025", "Signatory": "Sam Rae Minister for Aged Care and Seniors", "Registration_Number": "F2025L01324", "Registration_Date": "30 October 2025", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (GST-free Supply – Residential Care – Government Funded Supplier) Determination 2025. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details The whole of this instrument At the same time as the Aged Care Act 2024 Commences. 1 November 2025 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under paragraph 177-10(1)(b) of the A New Tax System (Goods and Services Tax) Act 1999. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 5 Definitions: Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) GST-free; (b) aged care service list (c) supply. (a) GST-free; (b) aged care service list (c) supply. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. resident means a person mentioned in paragraph 38-25(2)(a) of the Act. | 6 Kinds of services: (1) Subject to paragraph 6(2) of this instrument, for the purposes of paragraph 38-25(2)(b) of the Act, a service specified in Division 8 of the aged care service list that is supplied to a resident in a residential facility is a service of a kind covered by a provision of the aged care service list specified in regulations made for the purposes of that paragraph. (2) However, for the purposes of paragraph 38-25(2)(b) of the Act, to the extent a higher everyday living fee (within the meaning of section 284 of the Aged Care Act 2024) is charged for a service, it is not a service of a kind covered by a provision of the aged care service list. Translation of references in the Aged Care Rules 2025 (3) For the purposes of this section: (a) a reference to an individual in Division 8 of the aged care service list is to be read as a reference to a resident; and (b) a reference to a residential care home in Division 8 of the aged care service list is to be read as a reference to a residential facility. (a) a reference to an individual in Division 8 of the aged care service list is to be read as a reference to a resident; and (b) a reference to a residential care home in Division 8 of the aged care service list is to be read as a reference to a residential facility. Note: Subject to the requirements of paragraphs 38-25(2)(a) and (c) of the Act, the supply of any of the services mentioned in this section is GST-free. A New Tax System (Goods and Services Tax) (GST-free Supply—Residential Care—Government Funded Supplier) Determination 2015 | 1 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "LI 2025/26 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202526/00001", "Unmatched_Content": "I, Sam Rae, Minister for Aged Care and Seniors, make this Determination under the A New Tax System (Goods and Services Tax) Act 1999."}
{"Instrument_Reference": "LI 2025/27", "Title": "GST-free Supply (Care) Determination 2025 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Supplies > Residential care > 2025", "Date_of_Issue": "29 October 2025", "Signatory": "Sam Rae Minister for Aged Care and Seniors", "Registration_Number": "F2025L01325", "Registration_Date": "30 October 2025", "Body": "1 Name: This Determination is the GST-free Supply (Care) Determination 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument At the same time as the Aged Care Act 2024 Commences. 1 November 2025 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under paragraph 177-10(1)(d) of the A New Tax System (Goods and Services Tax) Act 1999. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 5 Definitions: Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) GST-free; (b) aged care service list; (c) supply. (a) GST-free; (b) aged care service list; (c) supply. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999 . care means services to enable a targeted person to continue to live at home. carer means a person who provides care to a targeted person. respite care means care provided as an alternative care arrangement with the primary purpose of giving a carer or targeted person a short-term break from the usual care arrangement. targeted person means a frail, older person or a younger person who: (a) has a moderate, severe or profound disability (including addiction to a drug); and (b) lives at home; and (c) would, in the absence of services of the kind mentioned in Schedule 1, be at risk of prematurely or inappropriately needing: (i) long term care in a hospital or other institution; or (ii) funded aged care services provided at an approved residential care home within the meaning of the Aged Care Act 2024 . (a) has a moderate, severe or profound disability (including addiction to a drug); and (b) lives at home; and (c) would, in the absence of services of the kind mentioned in Schedule 1, be at risk of prematurely or inappropriately needing: (i) long term care in a hospital or other institution; or (ii) funded aged care services provided at an approved residential care home within the meaning of the Aged Care Act 2024 . (i) long term care in a hospital or other institution; or (ii) funded aged care services provided at an approved residential care home within the meaning of the Aged Care Act 2024 . | 6 Supply of care to targeted person: For the purpose of paragraph 38-30(4)(b) of the Act, the supply of care of a kind mentioned in Schedule 1 to a targeted person is of a kind determined by the Aged Care Minister. Note: Subject to the requirements of paragraph 38-30(4)(a) of the Act, the supply of care of a kind mentioned in Schedule 1 is GST-free. | 7 Supply of care to carer: For the purpose of paragraph 38-30(4)(b) of the Act, the supply of care of a kind mentioned in Schedule 2 to a carer that substantially enables the carer to give care to a targeted person is of a kind determined by the Aged Care Minister. Note: Subject to the requirements of paragraph 38-30(4)(a) of the Act in the circumstances mentioned in section 7, the supply of care of a kind mentioned in Schedule 2 is GST-free. Item Service 1 Home help 2 Personal care 3 Home maintenance 4 Home modification 5 Provision of food 6 Provision and delivery of meals at home or at a day care or similar centre 7 Respite care 8 Transport to and from day care or similar centres and for shopping trips, social outings and for health-related purposes 9 Community paramedical services 10 Community nursing 11 Assessment of the person's care needs 12 Referral to other community care services 13 Training in the use of aids and appliances and in how to get the most out of the other services mentioned in this Schedule 14 Individual care planning or case management 15 Provision of basic equipment for social support 16 Day care 17 Linen services 18 Counselling 19 Community advocacy for a purpose mentioned in paragraphs 265(2)(b), (d) or (e) of the Aged Care Act 2024 20 Medication management 21 Provision and monitoring of personal alert systems 22 Continence management Item Service 1 Home help 2 Personal care 3 Home maintenance 4 Home modification 5 Provision of food 6 Provision and delivery of meals at home or at a day care or similar centre 7 Respite care 8 Transport to and from day care or similar centres and for shopping trips, social outings and health-related purposes 9 Training in the provision of services mentioned in Schedule 1 10 Provision of basic equipment for social support 11 Linen services 12 Counselling 13 Carer support 14 Community advocacy for a purpose mentioned in paragraphs 265(2)(b), (d) or (e) of the Aged Care Act 2024 15 Provision and monitoring of personal alert systems 16 Assessment of the carer's care needs 17 Referral to other community care services GST-Free Supply (Care) Determination 2017 | 1 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "LI 2025/27 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202527/00001", "Unmatched_Content": "I, Sam Rae, Minister for Aged Care and Seniors, make this Determination under the A New Tax System (Goods and Services Tax) Act 1999."}
{"Instrument_Reference": "LI 2023/20", "Title": "A New Tax System (Goods and Services Tax): Recipient Created Tax Invoice Determination 2023", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Tax invoices > Recipient created > 2023", "Date_of_Issue": "23 May 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L00785", "Registration_Date": "14 June 2023", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax): Recipient Created Tax Invoice Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument On the day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 29-70(3) of the GST Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in the GST Act, including the following: (a) government entity; (b) government related entity; (c) GST group; (d) GST joint venture; (e) GST turnover; (f) joint venture operator; (g) recipient created tax invoice; (h) taxable supply; (i) tax period turnover threshold; (j) value. (a) government entity; (b) government related entity; (c) GST group; (d) GST joint venture; (e) GST turnover; (f) joint venture operator; (g) recipient created tax invoice; (h) taxable supply; (i) tax period turnover threshold; (j) value. In this instrument: GST Act means the A New Tax System (Goods and Services Tax) Act 1999. business entity means an entity that carries on an enterprise and is registered for goods and services tax (GST). large business entity means a business entity that: (a) meets the large business entity turnover condition; (b) is a member of a GST group that includes a member that meets the large business entity turnover condition; (c) satisfies the membership requirements of a GST group, where the GST group includes a member that meets the large business entity turnover condition; (d) would satisfy the membership requirements of a proposed GST group, where the proposed GST group would include a member that meets the large business entity turnover condition; or (e) is a joint venture operator of a GST joint venture, where either the joint venture operator or a participant of the GST joint venture meets the large business entity turnover condition. large business entity turnover condition is that an entity's GST turnover, disregarding the operation of paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) and 188-20(2)(b) of the GST Act, is at or above the tax period turnover threshold. RCTI means a recipient created tax invoice. (a) meets the large business entity turnover condition; (b) is a member of a GST group that includes a member that meets the large business entity turnover condition; (c) satisfies the membership requirements of a GST group, where the GST group includes a member that meets the large business entity turnover condition; (d) would satisfy the membership requirements of a proposed GST group, where the proposed GST group would include a member that meets the large business entity turnover condition; or (e) is a joint venture operator of a GST joint venture, where either the joint venture operator or a participant of the GST joint venture meets the large business entity turnover condition. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Recipients that may issue an RCTI: (1) A government related entity or a large business entity that is the recipient of a taxable supply may issue an RCTI for the supply if: (a) the recipient and the supplier of the taxable supply are registered for GST when the RCTI is issued; and (b) the recipient satisfies the requirements in section 7. (a) the recipient and the supplier of the taxable supply are registered for GST when the RCTI is issued; and (b) the recipient satisfies the requirements in section 7. (2) A business entity that is the recipient of a taxable supply may issue an RCTI for the supply if: (a) the recipient and the supplier of the taxable supply are registered for GST when the RCTI is issued; (b) the recipient determines the value of the taxable supply acquired from the supplier; and (c) the recipient satisfies the requirements in section 7. (a) the recipient and the supplier of the taxable supply are registered for GST when the RCTI is issued; (b) the recipient determines the value of the taxable supply acquired from the supplier; and (c) the recipient satisfies the requirements in section 7. | 7 Requirements that must be met to issue an RCTI: (1) To issue an RCTI, the recipient of a taxable supply must: (a) issue a document that complies with the requirements of: (i) paragraphs 29-70(1)(b), (c) and (d) of the GST Act; or (ii) paragraphs 29-75(1)(b), (c) and (d) of the GST Act, for recipient created adjustment notes; (b) issue the RCTI (either as an original or a copy) to the supplier within 28 days from when: (i) the taxable supply is made by the supplier; or (ii) the value of the taxable supply is determined by the recipient, where the recipient determines the value of the taxable supply after the supply is made; (c) retain the original RCTI or a copy of it for five years; (d) have a written agreement: (i) with the supplier that meets the requirements in section 8; or (ii) embedded in the RCTI that meets the requirements in section 9; (e) for a taxable supply covered by an agreement embedded in an RCTI, have not received notice from a supplier within 21 days of issuing an RCTI that the supplier does not accept the proposed written agreement embedded in the RCTI; (f) not issue a document that would otherwise be an RCTI on or after the date when either the recipient or the supplier has failed to comply with any of the requirements of this instrument; and (g) reasonably comply with its obligations under taxation laws. (a) issue a document that complies with the requirements of: (i) paragraphs 29-70(1)(b), (c) and (d) of the GST Act; or (ii) paragraphs 29-75(1)(b), (c) and (d) of the GST Act, for recipient created adjustment notes; (b) issue the RCTI (either as an original or a copy) to the supplier within 28 days from when: (i) the taxable supply is made by the supplier; or (ii) the value of the taxable supply is determined by the recipient, where the recipient determines the value of the taxable supply after the supply is made; (c) retain the original RCTI or a copy of it for five years; (d) have a written agreement: (i) with the supplier that meets the requirements in section 8; or (ii) embedded in the RCTI that meets the requirements in section 9; (e) for a taxable supply covered by an agreement embedded in an RCTI, have not received notice from a supplier within 21 days of issuing an RCTI that the supplier does not accept the proposed written agreement embedded in the RCTI; (f) not issue a document that would otherwise be an RCTI on or after the date when either the recipient or the supplier has failed to comply with any of the requirements of this instrument; and (g) reasonably comply with its obligations under taxation laws. (i) paragraphs 29-70(1)(b), (c) and (d) of the GST Act; or (ii) paragraphs 29-75(1)(b), (c) and (d) of the GST Act, for recipient created adjustment notes; (i) the taxable supply is made by the supplier; or (ii) the value of the taxable supply is determined by the recipient, where the recipient determines the value of the taxable supply after the supply is made; (i) with the supplier that meets the requirements in section 8; or (ii) embedded in the RCTI that meets the requirements in section 9; | 8 Requirements for a written agreement: (1) A written agreement between a recipient and a supplier must: (a) specify the taxable supplies to which it relates; (b) be current when an RCTI is issued; (c) contain acknowledgments from the supplier and the recipient that each is registered for GST when it enters into the agreement; and (d) include conditions that: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier will notify the recipient if it ceases to be registered for GST; and (iv) the recipient will notify the supplier if it ceases to be registered for GST. (a) specify the taxable supplies to which it relates; (b) be current when an RCTI is issued; (c) contain acknowledgments from the supplier and the recipient that each is registered for GST when it enters into the agreement; and (d) include conditions that: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier will notify the recipient if it ceases to be registered for GST; and (iv) the recipient will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier will notify the recipient if it ceases to be registered for GST; and (iv) the recipient will notify the supplier if it ceases to be registered for GST. | 9 Requirements for a written agreement embedded in an RCTI: (1) A written agreement between a recipient and a supplier that is embedded in an RCTI must declare that: (a) it applies to supplies to which the RCTI relates; (b) the recipient will issue RCTIs in respect of the supplies; (c) the supplier will not issue tax invoices in respect of the supplies; (d) the supplier and the recipient are registered for GST and will notify the other party if they cease to be registered for GST; (e) the supplier will notify the recipient within 21 days of receiving the RCTI if the supplier does not accept the proposed written agreement; and (f) acceptance of the RCTI constitutes acceptance of the terms of the written agreement, and both parties to the supply agree that they are parties to an RCTI agreement. (a) it applies to supplies to which the RCTI relates; (b) the recipient will issue RCTIs in respect of the supplies; (c) the supplier will not issue tax invoices in respect of the supplies; (d) the supplier and the recipient are registered for GST and will notify the other party if they cease to be registered for GST; (e) the supplier will notify the recipient within 21 days of receiving the RCTI if the supplier does not accept the proposed written agreement; and (f) acceptance of the RCTI constitutes acceptance of the terms of the written agreement, and both parties to the supply agree that they are parties to an RCTI agreement. Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Copyrighted Material | 1 The whole of the instrument Repeal the instrument: Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Greyhound Racing Clubs | 2 The whole of the instrument: Repeal the instrument Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Defined Commission and/or Fee Based Services in the Financial Industry | 3 The whole of the instrument Repeal the instrument: Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Caravan Park Operators | 4 The whole of the instrument Repeal the instrument: Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Horseracing Clubs | 5 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Australian Direct Property Investment Association Inc. and their Originating Members | 6 The whole of the instrument Repeal the instrument: Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Quarry Operators | 7 The whole of the instrument Repeal the instrument: Goods and Services Tax: Classes of Recipient Created Tax Invoices Determination 2017 for Demand Side Response Aggregators | 8 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Agricultural Products, Government Related Entities and Large Business Entities | 9 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for wholesalers of photographic imaging equipment and related supplies | 10 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Education Fund Providers | 11 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Ceding Insurers or Reinsurers | 12 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Food and Grocery Manufacturers and Retailers | 13 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Road Transport Operators | 14 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 41) 2016 for Australian Financial Services Licensees and their Representatives | 15 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 37) 2016 for Research Grants | 16 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 36) 2016 for Recyclers | 17 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 27) 2016 for Referrers, Spotters, Sub-intermediaries or Sub-agents for General Insurance | 18 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 26) 2016 for Electronic Pharmacy and Medical Centre Data | 19 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 25) 2016 for Refrigerant Processors | 20 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 24) 2016 for Covered Legal Services Obligation | 21 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 23) 2016 for Administrators of a Superannuation Scheme | 22 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 22) 2016 for Product Suppliers to Service Station Franchisees | 23 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 21) 2016 for Vehicle Dealers | 24 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 20) 2016 for Labour Services relating to Primary Production Activities | 25 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 19) 2016 for Vending Machine Operators | 26 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 18) 2016 for Friendly Societies | 27 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 17) 2016 for Publishers | 28 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 16) 2016 on Licences for Copyright Material | 29 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 15) 2016 for Prize Winning Events | 30 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 14) 2016 for Selling Agent Services | 31 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 13) 2016 for Workers Compensation Insurance provided by Coal Mines Insurance Pty Ltd | 32 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 12) 2016 for Construction Work | 33 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 11) 2016 on Referrals | 34 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 10) 2016 for Labour Services | 35 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 09) 2016 on Loyalty Program Participation | 36 The whole of the instrument Repeal the instrument: Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 08) 2016 for Commission Based Services provided to a member of the Stockbrokers Association of Australia | 37 The whole of the instrument Repeal the instrument: Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 27) 2015 | 38 The whole of the instrument Repeal the instrument: Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 26) 2015 | 39 The whole of the instrument Repeal the instrument: Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 25) 2015 | 40 The whole of the instrument Repeal the instrument: Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 24) 2015 | 41 The whole of the instrument Repeal the instrument: Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 23) 2015 | 42 The whole of the instrument Repeal the instrument: Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 22) 2015 | 43 The whole of the instrument Repeal the instrument: Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 21) 2015 | 44 The whole of the instrument Repeal the instrument: Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 20) 2015 | 45 The whole of the instrument Repeal the instrument: Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 19) 2015 | 46 The whole of the instrument Repeal the instrument: Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 18) 2015 | 47 The whole of the instrument Repeal the instrument: Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 17) 2015 | 48 The whole of the instrument Repeal the instrument: Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 15) 2015 | 49 The whole of the instrument Repeal the instrument: Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 14) 2015", "Related_Explanatory_Statements": "LI 2023/20 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202320/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination. | 50 The whole of the instrument Repeal the instrument"}
{"Instrument_Reference": "LI 2025/10", "Title": "A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Direct Entry Services) Determination 2025", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Tax invoices > Waivers > 2025", "Date_of_Issue": "4 August 2025", "Signatory": "Larissa Evans Acting Deputy Commissioner of Taxation", "Registration_Number": "F2025L00930", "Registration_Date": "11 August 2025", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Direct Entry Services) Determination 2025. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 29-10(3) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) ABN (b) creditable acquisition; (c) GST branch registration number; (d) GST return; (e) input tax credit; (f) recipient; (g) tax invoice; (h) tax period. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. Australian ADI has the same meaning given by section 9 of the Corporations Act 2001. direct entry service means a service that involves the processing of an entity's direct credit and direct debit payments by an Australian ADI. (a) ABN (b) creditable acquisition; (c) GST branch registration number; (d) GST return; (e) input tax credit; (f) recipient; (g) tax invoice; (h) tax period. In this instrument: | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Waiver of requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a recipient is not required to hold a tax invoice for the acquisition under subsection 29-10(3) of the Act if: (a) the recipient makes the acquisition of a direct entry service from an Australian ADI; and (b) at the time the recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) for the acquisition would otherwise be attributable, the recipient holds a document from the Australian ADI , in relation to the acquisition, that meets the requirements in section 7. (a) the recipient makes the acquisition of a direct entry service from an Australian ADI; and (b) at the time the recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) for the acquisition would otherwise be attributable, the recipient holds a document from the Australian ADI , in relation to the acquisition, that meets the requirements in section 7. | 7 Document information requirements: The requirements referred to in paragraph 6(b) are that the document must include: (a) the recipient's name; (b) the recipient's ABN or address; and (c) for each acquisition of a direct entry service for which the recipient may claim an input tax credit: (i) the date the recipient made the acquisition; (ii) the supplying Australian ADI's identity or the standard three letter code used to identify it within the Australian ADI industry; (iii) the supplying Australian ADI's ABN or GST branch registration number; (iv) the description of the acquisition that indicates it refers to a direct entry service (for example, 'DE Fee'); (v) the amount of consideration payable by the recipient for the acquisition; and (vi) the amount of GST payable in relation to the consideration payable. (a) the recipient's name; (b) the recipient's ABN or address; and (c) for each acquisition of a direct entry service for which the recipient may claim an input tax credit: (i) the date the recipient made the acquisition; (ii) the supplying Australian ADI's identity or the standard three letter code used to identify it within the Australian ADI industry; (iii) the supplying Australian ADI's ABN or GST branch registration number; (iv) the description of the acquisition that indicates it refers to a direct entry service (for example, 'DE Fee'); (v) the amount of consideration payable by the recipient for the acquisition; and (vi) the amount of GST payable in relation to the consideration payable. (i) the date the recipient made the acquisition; (ii) the supplying Australian ADI's identity or the standard three letter code used to identify it within the Australian ADI industry; (iii) the supplying Australian ADI's ABN or GST branch registration number; (iv) the description of the acquisition that indicates it refers to a direct entry service (for example, 'DE Fee'); (v) the amount of consideration payable by the recipient for the acquisition; and (vi) the amount of GST payable in relation to the consideration payable. A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No.30) 2015 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2025/10 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202510/00001", "Unmatched_Content": "I, Larissa Evans, Acting Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2024/22", "Title": "A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Motor Vehicle Incentive Payment Made to Motor Vehicle Dealer) Determination 2024 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Tax invoices > Waivers > 2024", "Date_of_Issue": "19 August 2024", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2024L01121", "Registration_Date": "10 September 2024", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Motor Vehicle Incentive Payment Made to Motor Vehicle Dealer) Determination 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 29-10(3) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) creditable acquisition; (b) GST return; (c) input tax credit; (d) recipient; (e) tax invoice; (f) tax period. (a) creditable acquisition; (b) GST return; (c) input tax credit; (d) recipient; (e) tax invoice; (f) tax period. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. consideration payable by the recipient means consideration for the supply of a motor vehicle required to be paid by the recipient of the supply to the supplier, and does not include a motor vehicle incentive payment. motor vehicle incentive payment means consideration required to be paid by a motor vehicle manufacturer, distributor or importer to a motor vehicle dealer that forms part of the total consideration for the supply of a motor vehicle to a recipient. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Waiver of requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a recipient is not required to hold a tax invoice under subsection 29 -10(3) of the Act if: (a) the recipient makes a creditable acquisition of a motor vehicle from a motor vehicle dealer; (b) the motor vehicle dealer receives or is entitled to receive a motor vehicle incentive payment for the supply of the motor vehicle to the recipient, in addition to the consideration payable by the recipient; and (c) at the time the recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) for the acquisition would otherwise be attributable, the recipient holds a document that meets the requirements in section 7. (a) the recipient makes a creditable acquisition of a motor vehicle from a motor vehicle dealer; (b) the motor vehicle dealer receives or is entitled to receive a motor vehicle incentive payment for the supply of the motor vehicle to the recipient, in addition to the consideration payable by the recipient; and (c) at the time the recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) for the acquisition would otherwise be attributable, the recipient holds a document that meets the requirements in section 7. | 7 Document information requirements: The requirements referred to in paragraph 6(c) are that the document: (a) meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than the requirements in subparagraphs 29-70(1)(c)(iii) and 29 -70(1)(c)(vi); and (b) contains enough information to enable the following to be clearly ascertained from the document: (i) what is supplied, including the quantity (if applicable); (ii) the amount of consideration payable by the recipient of the supply; and (iii) the amount of GST payable in relation to the consideration payable by the recipient. (a) meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than the requirements in subparagraphs 29-70(1)(c)(iii) and 29 -70(1)(c)(vi); and (b) contains enough information to enable the following to be clearly ascertained from the document: (i) what is supplied, including the quantity (if applicable); (ii) the amount of consideration payable by the recipient of the supply; and (iii) the amount of GST payable in relation to the consideration payable by the recipient. (i) what is supplied, including the quantity (if applicable); (ii) the amount of consideration payable by the recipient of the supply; and (iii) the amount of GST payable in relation to the consideration payable by the recipient. A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Motor Vehicle Incentive Payment Made to Motor Vehicle Dealer) Legislative Instrument 2014 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2024/22 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202422/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2023/4", "Title": "A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions under an Agency Relationship) Determination 2023", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Tax invoices > Waivers > 2023", "Date_of_Issue": "7 March 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L00339", "Registration_Date": "24 March 2023", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions under an Agency Relationship) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument On the day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 29-10(3) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) ABN; (b) creditable acquisition; (c) GST return; (d) input tax credit. (a) ABN; (b) creditable acquisition; (c) GST return; (d) input tax credit. In this determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. insurance or reinsurance broker means: (a) an insurance broker as defined in the Act; and (b) a reinsurance broker as defined in this section. reinsurance broker is a person who carries on the business of arranging contracts of insurance for an insurer that seeks to distribute its potential liability by laying off part of its risk to another insurer (the reinsurer) with the object of reducing the amount of its possible loss. (a) an insurance broker as defined in the Act; and (b) a reinsurance broker as defined in this section. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Waiver of the requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a recipient is not required to hold a tax invoice under subsection 29-10(3) of the Act if: (a) the recipient makes an acquisition through their agent, insurance or reinsurance broker, or by way of a supply made through the supplier's agent; (b) the acquisition is not covered by Division 111 of the Act; and (c) at the time the recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) for the acquisition would otherwise be attributable: (i) the recipient or their agent holds a document for the creditable acquisition that was issued by the supplier, the supplier's agent, or the recipient's insurance or reinsurance broker; and (ii) that document meets the requirements in section 7. (a) the recipient makes an acquisition through their agent, insurance or reinsurance broker, or by way of a supply made through the supplier's agent; (b) the acquisition is not covered by Division 111 of the Act; and (c) at the time the recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) for the acquisition would otherwise be attributable: (i) the recipient or their agent holds a document for the creditable acquisition that was issued by the supplier, the supplier's agent, or the recipient's insurance or reinsurance broker; and (ii) that document meets the requirements in section 7. (i) the recipient or their agent holds a document for the creditable acquisition that was issued by the supplier, the supplier's agent, or the recipient's insurance or reinsurance broker; and (ii) that document meets the requirements in section 7. | 7 Document information requirements: The requirements referred to in subparagraph 6(c)(ii) are that the document: (a) meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than the requirements in subparagraphs 29-70(1)(c)(i) and (ii) as applicable; and (b) contains enough information to enable the following to be clearly ascertained from the document: (i) where the requirements in subparagraph 29-70(1)(c)(i) of the Act are not met and the recipient makes a creditable acquisition by way of a supply made through the supplier's agent or an insurance broker, the identity and ABN of the supplier's agent or the insurance or reinsurance broker; and (ii) where the requirements in subparagraph 29-70(1)(c)(ii) of the Act are not met and the recipient makes a creditable acquisition through their agent, the identity or ABN of the recipient's agent if the total price of the acquisition is at least $1,000 or such higher amount specified in regulations made for the purposes of subparagraph 29-70(1)(c)(ii) of the Act. (a) meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than the requirements in subparagraphs 29-70(1)(c)(i) and (ii) as applicable; and (b) contains enough information to enable the following to be clearly ascertained from the document: (i) where the requirements in subparagraph 29-70(1)(c)(i) of the Act are not met and the recipient makes a creditable acquisition by way of a supply made through the supplier's agent or an insurance broker, the identity and ABN of the supplier's agent or the insurance or reinsurance broker; and (ii) where the requirements in subparagraph 29-70(1)(c)(ii) of the Act are not met and the recipient makes a creditable acquisition through their agent, the identity or ABN of the recipient's agent if the total price of the acquisition is at least $1,000 or such higher amount specified in regulations made for the purposes of subparagraph 29-70(1)(c)(ii) of the Act. (i) where the requirements in subparagraph 29-70(1)(c)(i) of the Act are not met and the recipient makes a creditable acquisition by way of a supply made through the supplier's agent or an insurance broker, the identity and ABN of the supplier's agent or the insurance or reinsurance broker; and (ii) where the requirements in subparagraph 29-70(1)(c)(ii) of the Act are not met and the recipient makes a creditable acquisition through their agent, the identity or ABN of the recipient's agent if the total price of the acquisition is at least $1,000 or such higher amount specified in regulations made for the purposes of subparagraph 29-70(1)(c)(ii) of the Act. A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions under an Agency Relationship) Legislative Instrument 2013 | 1 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "LI 2023/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20234/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2023/5", "Title": "A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions from or by a Beneficiary of a Bare Trust) Determination 2023", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Tax invoices > Waivers > 2023", "Date_of_Issue": "7 March 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L00329", "Registration_Date": "24 March 2023", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions from or by a Beneficiary of a Bare Trust) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument On the day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 29-10(3) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) ABN; (b) creditable acquisition; (c) GST return; (d) input tax credit. (a) ABN; (b) creditable acquisition; (c) GST return; (d) input tax credit. In this determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. bare trust includes a trust where the trustee only acts at the direction of the beneficiary in respect of dealings in the trust property and has no independent role in respect of the trust property, even if the trust may not otherwise strictly be a bare trust because the trustee only has minor duties to perform. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Waiver of the requirement to hold a tax invoice: (1) For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a recipient is not required to hold a tax invoice under subsection 29-10(3) of the Act if: (a) the recipient makes a creditable acquisition from a beneficiary through the trustee of the bare trust; and (b) at the time the recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) for the acquisition would otherwise be attributable, the recipient holds a document that meets the requirements in subsection 7(1). (a) the recipient makes a creditable acquisition from a beneficiary through the trustee of the bare trust; and (b) at the time the recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) for the acquisition would otherwise be attributable, the recipient holds a document that meets the requirements in subsection 7(1). (2) For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a beneficiary of a bare trust is not required to hold a tax invoice under subsection 29-10(3) of the Act if: (a) the beneficiary makes a creditable acquisition from a third party through the trustee of the bare trust, where the total price of the thing or things acquired is at least $1,000 or such higher amount specified in regulations made for the purposes of subparagraph 29-70(1)(c)(ii) of the Act; and (b) at the time the beneficiary gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) for the acquisition would otherwise be attributable, the beneficiary or the trustee of the bare trust holds a document that meets the requirements in subsection 7(2). (a) the beneficiary makes a creditable acquisition from a third party through the trustee of the bare trust, where the total price of the thing or things acquired is at least $1,000 or such higher amount specified in regulations made for the purposes of subparagraph 29-70(1)(c)(ii) of the Act; and (b) at the time the beneficiary gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) for the acquisition would otherwise be attributable, the beneficiary or the trustee of the bare trust holds a document that meets the requirements in subsection 7(2). | 7 Document information requirements: (1) The requirements referred to in paragraph 6(1)(b) are that the document: (a) meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than the requirement in subparagraph 29-70(1)(c)(i); and (b) contains enough information to enable the identity or ABN of the trustee of the bare trust, or of the bare trust, to be clearly ascertained from the document. (a) meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than the requirement in subparagraph 29-70(1)(c)(i); and (b) contains enough information to enable the identity or ABN of the trustee of the bare trust, or of the bare trust, to be clearly ascertained from the document. (2) The requirements referred to in paragraph 6(2)(b) are that the document: (a) meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than the requirement in subparagraph 29-70(1)(c)(ii); and (b) contains enough information to enable the identity or ABN of the trustee of the bare trust, or of the bare trust, to be clearly ascertained from the document. (a) meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than the requirement in subparagraph 29-70(1)(c)(ii); and (b) contains enough information to enable the identity or ABN of the trustee of the bare trust, or of the bare trust, to be clearly ascertained from the document. A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions from or Acquisitions by a Beneficiary of a Bare Trust) Legislative Instrument 2013 | 1 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "LI 2023/5 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20235/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2023/6", "Title": "A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions by Recipients Using Electronic Purchasing Systems) Determination 2023", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Tax invoices > Waivers > 2023", "Date_of_Issue": "7 March 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L00330", "Registration_Date": "24 March 2023", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions by Recipients Using Electronic Purchasing Systems) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument On the day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 29-10(3) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) creditable acquisition; (b) GST return; (c) input tax credit; (c) recipient created tax invoice. (a) creditable acquisition; (b) GST return; (c) input tax credit; (c) recipient created tax invoice. In this determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. prescribed recipient means a recipient of a taxable supply that can issue a recipient created tax invoice in accordance with a determination made under subsection 29-70(3) of the Act. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Waiver of the requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a prescribed recipient is not required to hold a tax invoice under subsection 29-10(3) of the Act if: (a) the creditable acquisition is made through an electronic purchasing system; and (b) at the time the prescribed recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) for the acquisition would otherwise be attributable, they hold documents that meet the requirements in section 7. (a) the creditable acquisition is made through an electronic purchasing system; and (b) at the time the prescribed recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) for the acquisition would otherwise be attributable, they hold documents that meet the requirements in section 7. | 7 Document information requirements: The requirements referred to in paragraph 6(b) are that: (a) one of the documents is a summary document of taxable supplies that has been produced by the electronic purchasing system; (b) the summary document refers to another document; and (c) reading both of these documents together, the information in paragraph 29-70(1)(c) of the Act can be clearly ascertained. (a) one of the documents is a summary document of taxable supplies that has been produced by the electronic purchasing system; (b) the summary document refers to another document; and (c) reading both of these documents together, the information in paragraph 29-70(1)(c) of the Act can be clearly ascertained. A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions by Recipients Using Electronic Purchasing Systems) Legislative Instrument 2013 | 1 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "LI 2023/6 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20236/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2023/7", "Title": "A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions Where Total Consideration Not Known) Determination 2023", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Tax invoices > Waivers > 2023", "Date_of_Issue": "7 March 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L00322", "Registration_Date": "23 March 2023", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions Where Total Consideration Not Known) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument On the day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 29-10(3) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) creditable acquisition; (b) GST return; (c) input tax credit. (a) creditable acquisition; (b) GST return; (c) input tax credit. In this determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Waiver of the requirement to hold a tax invoice: (1) For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a recipient is not required to hold a tax invoice under subsection 29-10(3) of the Act if: (a) the recipient makes a creditable acquisition to which the Goods and Services Tax: Particular Attribution Rules Where Total Consideration is Not Known Determination 2017 applies; (b) an input tax credit would otherwise be attributable to a tax period to the extent of either: (i) the amount of the consideration stated in an invoice issued in that tax period; or (ii) the consideration provided in that tax period (if an invoice is not issued or the consideration provided is greater than the amount on the invoice); and (c) the requirements in subsection (2) are met. (a) the recipient makes a creditable acquisition to which the Goods and Services Tax: Particular Attribution Rules Where Total Consideration is Not Known Determination 2017 applies; (b) an input tax credit would otherwise be attributable to a tax period to the extent of either: (i) the amount of the consideration stated in an invoice issued in that tax period; or (ii) the consideration provided in that tax period (if an invoice is not issued or the consideration provided is greater than the amount on the invoice); and (c) the requirements in subsection (2) are met. (i) the amount of the consideration stated in an invoice issued in that tax period; or (ii) the consideration provided in that tax period (if an invoice is not issued or the consideration provided is greater than the amount on the invoice); and (2) At the time the recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) on the acquisition would otherwise be attributable, the recipient must hold: (a) an invoice for the creditable acquisition, which: (i) shows an interim amount payable; and (ii) meets the information requirements set out in section 7; or (b) a document for a creditable acquisition that is issued when the total consideration for the supply or supplies is known and: (i) shows the remainder of the amount payable; and (ii) meets the information requirements set out in section 7. (a) an invoice for the creditable acquisition, which: (i) shows an interim amount payable; and (ii) meets the information requirements set out in section 7; or (b) a document for a creditable acquisition that is issued when the total consideration for the supply or supplies is known and: (i) shows the remainder of the amount payable; and (ii) meets the information requirements set out in section 7. (i) shows an interim amount payable; and (ii) meets the information requirements set out in section 7; or (i) shows the remainder of the amount payable; and (ii) meets the information requirements set out in section 7. | 7 Document information requirements: The requirements referred to in subsection 6(2) are that the invoice or document: (a) meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than subparagraph 29-70(1)(c)(iii); (b) contains enough information to enable the following to be clearly ascertained from the invoice or document: (i) what is supplied, including the quantity (if applicable); (ii) where paragraph 6(2)(a) applies, the amount payable or paid rather than the total price of what is supplied; and (iii) where paragraph 6(2)(b) applies, the remainder of the consideration payable. (a) meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than subparagraph 29-70(1)(c)(iii); (b) contains enough information to enable the following to be clearly ascertained from the invoice or document: (i) what is supplied, including the quantity (if applicable); (ii) where paragraph 6(2)(a) applies, the amount payable or paid rather than the total price of what is supplied; and (iii) where paragraph 6(2)(b) applies, the remainder of the consideration payable. (i) what is supplied, including the quantity (if applicable); (ii) where paragraph 6(2)(a) applies, the amount payable or paid rather than the total price of what is supplied; and (iii) where paragraph 6(2)(b) applies, the remainder of the consideration payable. | 8 Repeal: This determination is repealed at the start of 1 October 2027. A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions Where Total Consideration Not Known) Legislative Instrument 2013 | 1 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "LI 2023/7 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination is repealed at the start of 1 October 2027.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20237/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2023/8", "Title": "A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Offer Documents and Renewal Notices) Determination 2023", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Tax invoices > Waivers > 2023", "Date_of_Issue": "7 March 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L00323", "Registration_Date": "23 March 2023", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Offer Documents and Renewal Notices) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument On the day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 29-10(3) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) creditable acquisition; (b) GST return; (c) input tax credit. (a) creditable acquisition; (b) GST return; (c) input tax credit. In this determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. offer document or renewal notice means a document that allows the total price of, and the GST payable on, a proposed supply to be clearly ascertained when the offer is accepted and complete. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Waiver of the requirement to hold a tax invoice: (1) For the purpose of attributing an input tax credit for a creditable acquisition to a tax period, a recipient is not required to hold a tax invoice under subsection 29-10(3) of the Act if: (a) the recipient holds: (i) an offer document given to more than one recipient; or (ii) a renewal notice; and (b) the recipient has: (i) accepted the offer or renewal; (ii) completed the requirements in the offer document or renewal notice; and (iii) paid consideration according to the terms of the offer or renewal; and (c) the requirements in subsection (2) are met. (a) the recipient holds: (i) an offer document given to more than one recipient; or (ii) a renewal notice; and (b) the recipient has: (i) accepted the offer or renewal; (ii) completed the requirements in the offer document or renewal notice; and (iii) paid consideration according to the terms of the offer or renewal; and (c) the requirements in subsection (2) are met. (i) an offer document given to more than one recipient; or (ii) a renewal notice; and (i) accepted the offer or renewal; (ii) completed the requirements in the offer document or renewal notice; and (iii) paid consideration according to the terms of the offer or renewal; and (2) At the time the recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) on the acquisition would otherwise be attributable: (a) the recipient must hold the relevant offer document or renewal notice; and (b) that offer document or renewal notice must meet the requirements set out in section 7. (a) the recipient must hold the relevant offer document or renewal notice; and (b) that offer document or renewal notice must meet the requirements set out in section 7. | 7 Document information requirements: The requirements referred to in paragraph 6(2)(b) are that the offer document or renewal notice: (a) indicates the supplies offered to be acquired or to be renewed; (b) indicates the extent to which each supply is a taxable supply, and the total price and total GST payable when the offer or renewal is accepted by the recipient; and (c) when it was issued, meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than subparagraphs 29-70(1)(c)(iii) (to the extent that it requires the quantity and the price of what is supplied to be clearly ascertained) and 29-70(1)(c)(vi). (a) indicates the supplies offered to be acquired or to be renewed; (b) indicates the extent to which each supply is a taxable supply, and the total price and total GST payable when the offer or renewal is accepted by the recipient; and (c) when it was issued, meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than subparagraphs 29-70(1)(c)(iii) (to the extent that it requires the quantity and the price of what is supplied to be clearly ascertained) and 29-70(1)(c)(vi). A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Offer Documents and Renewal Notices) Legislative Instrument 2013 | 1 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "LI 2023/8 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20238/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2023/9", "Title": "A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions from or by a Partnership) Determination 2023", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Tax invoices > Waivers > 2023", "Date_of_Issue": "7 March 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L00325", "Registration_Date": "23 March 2023", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions from or by a Partnership) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument On the day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 29-10(3) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) ABN; (b) creditable acquisition; (c) input tax credit; (d) partnership. (a) ABN; (b) creditable acquisition; (c) input tax credit; (d) partnership. In this determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. partner means a person acting in their capacity as a partner of a partnership. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Waiver of the requirement to hold a tax invoice: (1) For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a recipient is not required to hold a tax invoice under subsection 29-10(3) of the Act if: (a) the recipient makes a creditable acquisition from a partner; (b) the acquisition is not covered by Division 111 of the Act; and (c) at the time the recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) on the acquisition would otherwise be attributable, they hold a document that meets the requirements in subsection 7(1). (a) the recipient makes a creditable acquisition from a partner; (b) the acquisition is not covered by Division 111 of the Act; and (c) at the time the recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) on the acquisition would otherwise be attributable, they hold a document that meets the requirements in subsection 7(1). (2) For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a partnership is not required to hold a tax invoice under subsection 29-10(3) of the Act if: (a) the partnership makes a creditable acquisition through a partner, where the total price of the thing or things acquired is at least $1,000 or such higher amount specified in regulations made for the purposes of section 29-70 of the Act; (b) the acquisition is not covered by Division 111 of the Act; and (c) at the time the partnership gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) on the acquisition would otherwise be attributable, it holds a document that meets the requirements in subsection 7(2). (a) the partnership makes a creditable acquisition through a partner, where the total price of the thing or things acquired is at least $1,000 or such higher amount specified in regulations made for the purposes of section 29-70 of the Act; (b) the acquisition is not covered by Division 111 of the Act; and (c) at the time the partnership gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) on the acquisition would otherwise be attributable, it holds a document that meets the requirements in subsection 7(2). | 7 Document information requirements: (1) The requirements referred to in paragraph 6(1)(c) are that the document: (a) meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than subparagraph 29-70(1)(c)(i); and (b) contains enough information to enable the identity of the partner, and the ABN of the partnership, to be clearly ascertained from the document. (a) meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than subparagraph 29-70(1)(c)(i); and (b) contains enough information to enable the identity of the partner, and the ABN of the partnership, to be clearly ascertained from the document. (2) The requirements referred to in paragraph 6(2)(c) are that the document: (a) meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than subparagraph 29-70(1)(c)(ii); and (b) contains enough information to enable the identity of the partner, or the ABN of the partnership, to be clearly ascertained from the document. (a) meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than subparagraph 29-70(1)(c)(ii); and (b) contains enough information to enable the identity of the partner, or the ABN of the partnership, to be clearly ascertained from the document. A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions from or Acquisitions by a Partnership) Legislative Instrument 2013 | 1 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "LI 2023/9 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20239/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2023/10", "Title": "A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions from Property Managers) Determination 2023", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Tax invoices > Waivers > 2023", "Date_of_Issue": "7 March 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L00342", "Registration_Date": "24 March 2023", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions from Property Managers) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument On the day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 29-10(3) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) ABN; (b) creditable acquisition; (c) input tax credit; (d) recipient. (a) ABN; (b) creditable acquisition; (c) input tax credit; (d) recipient. (1) In this determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. property manager means an entity that has entered into an arrangement with another entity (the principal) under which the entity manages real property on the principal's behalf and, in the performance of that service, may do any or all of the following in respect of the real property: (a) make or facilitate supplies to third parties (including by issuing invoices relating to, or receiving consideration for, such supplies); and (b) make or facilitate acquisitions from third parties (including by providing consideration for such acquisitions). To avoid doubt: (a) the arrangement between the entity and the principal does not need to be recorded in writing; and (b) the entity can be a property manager whether or not the entity is the agent of the principal. (a) make or facilitate supplies to third parties (including by issuing invoices relating to, or receiving consideration for, such supplies); and (b) make or facilitate acquisitions from third parties (including by providing consideration for such acquisitions). (a) the arrangement between the entity and the principal does not need to be recorded in writing; and (b) the entity can be a property manager whether or not the entity is the agent of the principal. | 5 Schedules: Each instrument that is specified in a Schedule to this determination is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this determination has effect according to its terms. | 6 Waiver of the requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a recipient is not required to hold a tax invoice under subsection 29-10(3) of the Act if: (a) the recipient makes a creditable acquisition of a thing by way of a supply that was made through the supplier's property manager; and (b) at the time the recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) on the acquisition would otherwise be attributable: (i) the recipient holds a document for the creditable acquisition that was issued by the supplier's property manager; and (ii) that document meets the requirements set out in section 7. (a) the recipient makes a creditable acquisition of a thing by way of a supply that was made through the supplier's property manager; and (b) at the time the recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) on the acquisition would otherwise be attributable: (i) the recipient holds a document for the creditable acquisition that was issued by the supplier's property manager; and (ii) that document meets the requirements set out in section 7. (i) the recipient holds a document for the creditable acquisition that was issued by the supplier's property manager; and (ii) that document meets the requirements set out in section 7. | 7 Document information requirements: The requirements referred to in subparagraph 6(b)(ii) are that the document: (a) meets the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than subparagraph 29-70(1)(c)(i); and (b) contains enough information to enable the identity and ABN of the supplier's property manager to be clearly ascertained. (a) meets the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than subparagraph 29-70(1)(c)(i); and (b) contains enough information to enable the identity and ABN of the supplier's property manager to be clearly ascertained. A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions from Property Managers) Legislative Instrument 2013 | 1 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "LI 2023/10 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202310/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2023/11", "Title": "A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Creditable Acquisition of Taxi Travel) Determination 2023", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Tax invoices > Waivers > 2023", "Date_of_Issue": "7 March 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L00326", "Registration_Date": "23 March 2023", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Creditable Acquisition of Taxi Travel) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument On the day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 29-10(3) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) associate; (b) ABN; (c) creditable acquisition; (d) expense payment benefit; (e) input tax credit; (f) recipient. (a) associate; (b) ABN; (c) creditable acquisition; (d) expense payment benefit; (e) input tax credit; (f) recipient. In this determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. taxi driver's licence or accreditation number means the licence, authority or accreditation number issued by the relevant State or Territory government regulatory body that authorises the person to drive a taxi. | 5 Schedules: Each instrument that is specified in a Schedule to this determination is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this determination has effect according to its terms. | 6 Waiver of the requirement to hold a tax invoice: (1) For the purposes of attributing an input tax credit for a creditable acquisition of taxi travel to a tax period, a recipient is not required to hold a tax invoice under subsection 29-10(3) of the Act if subsections (2) and (3) apply. (2) At the time the recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) on the acquisition would otherwise be attributable: (a) the recipient holds a document for the acquisition of taxi travel that was issued by the supplier to the recipient; or (b) the recipient holds a document for the acquisition of taxi travel that was issued by the supplier to an employee, associate, agent, officer or partner of the recipient, in circumstances where the recipient reimburses the employee, associate, agent, officer or partner for taxi travel incurred that: (i) is related directly to their activities as the recipient's employee, agent, officer or partner; or (ii) constitutes an expense payment benefit to an employee or associate. (a) the recipient holds a document for the acquisition of taxi travel that was issued by the supplier to the recipient; or (b) the recipient holds a document for the acquisition of taxi travel that was issued by the supplier to an employee, associate, agent, officer or partner of the recipient, in circumstances where the recipient reimburses the employee, associate, agent, officer or partner for taxi travel incurred that: (i) is related directly to their activities as the recipient's employee, agent, officer or partner; or (ii) constitutes an expense payment benefit to an employee or associate. (i) is related directly to their activities as the recipient's employee, agent, officer or partner; or (ii) constitutes an expense payment benefit to an employee or associate. (3) The document referred to in paragraphs (2)(a) and (2)(b) must meet the requirements set out in section 7. | 7 Document information requirements: The requirements referred to in subsection 6(3) are that the document: (a) meets the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than the identity requirement in subparagraph 29-70(1)(c)(i); and (b) contains enough information to enable the taxi driver's licence or accreditation number, and the taxi driver's ABN, to be clearly ascertained. (a) meets the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than the identity requirement in subparagraph 29-70(1)(c)(i); and (b) contains enough information to enable the taxi driver's licence or accreditation number, and the taxi driver's ABN, to be clearly ascertained. A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Creditable Acquisition of Taxi Travel) Legislative Instrument 2013 | 1 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "LI 2023/11 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202311/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2023/12", "Title": "A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Creditable Acquisition Following a Sale of a Reversionary Interest in Commercial Premises) Determination 2023", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Tax invoices > Waivers > 2023", "Date_of_Issue": "7 March 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L00345", "Registration_Date": "24 March 2023", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Creditable Acquisition Following a Sale of a Reversionary Interest in Commercial Premises) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument On the day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 29-10(3) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) ABN; (b) creditable acquisition; (c) input tax credit. (a) ABN; (b) creditable acquisition; (c) input tax credit. In this determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. commercial premises means all forms of premises, other than residential premises that are input taxed under section 40-35 of the Act. current owner of the commercial premises includes: (a) the owner of a reversionary interest in a commercial premises; and (b) an assignee that becomes a sub-lessor when a leasehold estate is assigned subject to a sub-lease of commercial premises. former owner means the previous owner or sub-lessor who originally granted the lease or sub-lease of the commercial premises. reversionary interest means both the freehold interest acquired when commercial premises are sold subject to a lease, and the interest acquired when a leasehold estate is assigned subject to a sub-lease of commercial premises. (a) the owner of a reversionary interest in a commercial premises; and (b) an assignee that becomes a sub-lessor when a leasehold estate is assigned subject to a sub-lease of commercial premises. | 5 Schedules: Each instrument that is specified in a Schedule to this determination is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this determination has effect according to its terms. | 6 Waiver of the requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a lessee or sublessee is not required to hold a tax invoice under subsection 29-10(3) of the Act if: (a) the lessee or sublessee made a creditable acquisition of a lease or sublease of commercial premises from a former owner of the commercial premises, and the former owner's reversionary interest in those premises was subsequently sold to the current owner of the commercial premises; and (b) at the time the lessee or sublessee gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) on the acquisition would otherwise be attributable: (i) the lessee, sublessee or their agent holds a document that meets the requirements in subsection 7(1), which was issued by the current owner of the commercial premises; and (ii) the lessee, sublessee or their agent holds a document that meets the requirements in subsection 7(2), which was issued by the former owner or sub-lessor who originally granted the lease or sub-lease of the commercial premises. (a) the lessee or sublessee made a creditable acquisition of a lease or sublease of commercial premises from a former owner of the commercial premises, and the former owner's reversionary interest in those premises was subsequently sold to the current owner of the commercial premises; and (b) at the time the lessee or sublessee gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) on the acquisition would otherwise be attributable: (i) the lessee, sublessee or their agent holds a document that meets the requirements in subsection 7(1), which was issued by the current owner of the commercial premises; and (ii) the lessee, sublessee or their agent holds a document that meets the requirements in subsection 7(2), which was issued by the former owner or sub-lessor who originally granted the lease or sub-lease of the commercial premises. (i) the lessee, sublessee or their agent holds a document that meets the requirements in subsection 7(1), which was issued by the current owner of the commercial premises; and (ii) the lessee, sublessee or their agent holds a document that meets the requirements in subsection 7(2), which was issued by the former owner or sub-lessor who originally granted the lease or sub-lease of the commercial premises. | 7 Document information requirements: (1) The requirements referred to in subparagraph 6(b)(i) are that the document contains enough information to enable the following to be clearly ascertained: (a) the identity and ABN of the current owner of the commercial premises; (b) the address of the commercial premises; and (c) the consideration payable for the lease for which there is an entitlement to an input tax credit. (a) the identity and ABN of the current owner of the commercial premises; (b) the address of the commercial premises; and (c) the consideration payable for the lease for which there is an entitlement to an input tax credit. (2) The requirements referred to in subparagraph 6(b)(ii) are that the document meets the requirements in subsection 29-70(1) of the Act as they applied to the former owner or sub-lessor who originally granted the lease or sub-lease of the commercial premises. A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Creditable Acquisition by a Lessee or Sub-Lessee Following a Sale of a Reversion in Commercial Premises) Legislative Instrument 2013 | 1 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "LI 2023/12 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202312/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2023/13", "Title": "A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisition of a Motor Vehicle Under a Novated Lease Arrangement) Determination 2023", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Tax invoices > Waivers > 2023", "Date_of_Issue": "7 March 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L00353", "Registration_Date": "27 March 2023", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisition of a Motor Vehicle Under a Novated Lease Arrangement) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument On the day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 29-10(3) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) ABN; (b) creditable acquisition; (c) input tax credit. (a) ABN; (b) creditable acquisition; (c) input tax credit. In this determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. novation means a tripartite arrangement (or deed of novation) where an employer, their employee, and a finance company agree to transfer to the employer all or some of the employee's rights and obligations under an existing lease agreement between the employee and the finance company. It results in the recission of the original lease between the employee and the finance company, and the creation of a new lease between the employer and the finance company on the same terms. full novation means a transfer of all the rights and obligations in a lease agreement. As a result, the employer takes over all the rights and obligations held by their employee under the original lease. split full novation means a variation on the full novation where an employee retains a residual payment obligation, and the remainder of their rights and obligations under the lease agreement are transferred to their employer. | 5 Schedules: Each instrument that is specified in a Schedule to this determination is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this determination has effect according to its terms. | 6 Waiver of the requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, an employer is not required to hold a tax invoice under subsection 29-10(3) of the Act if: (a) the employer makes a creditable acquisition by way of a lease of a motor vehicle under a full novation or a split full novation arrangement; (b) the acquisition is not covered by Division 111 of the Act; and (c) at the time the employer gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) on the acquisition would otherwise be attributable, the employer holds a document that is: (i) a tripartite agreement (or deed of novation) between the employer, their employee, and the finance company for the creditable acquisition by way of a lease of the motor vehicle that meets the requirements in subsection 7(1); and (ii) a tax invoice issued to their employee for the acquisition by way of a lease of the motor vehicle by the employee prior to the novation that meets the requirements in subsection 7(2). (a) the employer makes a creditable acquisition by way of a lease of a motor vehicle under a full novation or a split full novation arrangement; (b) the acquisition is not covered by Division 111 of the Act; and (c) at the time the employer gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) on the acquisition would otherwise be attributable, the employer holds a document that is: (i) a tripartite agreement (or deed of novation) between the employer, their employee, and the finance company for the creditable acquisition by way of a lease of the motor vehicle that meets the requirements in subsection 7(1); and (ii) a tax invoice issued to their employee for the acquisition by way of a lease of the motor vehicle by the employee prior to the novation that meets the requirements in subsection 7(2). (i) a tripartite agreement (or deed of novation) between the employer, their employee, and the finance company for the creditable acquisition by way of a lease of the motor vehicle that meets the requirements in subsection 7(1); and (ii) a tax invoice issued to their employee for the acquisition by way of a lease of the motor vehicle by the employee prior to the novation that meets the requirements in subsection 7(2). | 7 Document information requirements: (1) The requirements referred to in subparagraph 6(c)(i) are that the document contains enough information to enable the following to be clearly ascertained: (a) the employer's identity or ABN as the recipient of the supply of the motor vehicle under the lease; (b) a description of the motor vehicle being leased; and (c) that the employer has taken over all or part of their employee's rights and obligations under the original lease of the motor vehicle. (a) the employer's identity or ABN as the recipient of the supply of the motor vehicle under the lease; (b) a description of the motor vehicle being leased; and (c) that the employer has taken over all or part of their employee's rights and obligations under the original lease of the motor vehicle. (2) The requirements referred to in subparagraph 6(c)(ii) are that the document meets the requirements in paragraphs 29-70(1)(a) and 29-70(1)(c) of the Act, other than subparagraph 29-70(1)(c)(ii). A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisition of a Motor Vehicle Under a Full or Split Full Novated Lease Arrangement) Legislative Instrument 2013 | 1 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "LI 2023/13 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202313/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "WTI 2021/1", "Title": "Goods and Services Tax: Waiver of Tax Invoice Requirement (eftpos Interchange Services Reports) Determination 2021", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Tax invoices > Waivers > 2021", "Date_of_Issue": "29 April 2021", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2021L00597", "Registration_Date": "20 May 2021", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement (eftpos Interchange Services Reports) Determination 2021. | 2. Commencement: This determination commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This determination applies to an input tax credit on a creditable acquisition of an eftpos interchange service attributable to a tax period that starts on or after the date it is registered on the Federal Register of Legislation. | 4. Determination (Who is covered by this Determination): This determination applies to a member of the eftpos payment system that holds an eftpos interchange services report. | 5. Definitions: (1) The following expressions are defined for the purposes of this determination: eftpos interchange fees means the fees paid (issuer interchange fees) or fees received (acquirer interchange fees) for the supply of eftpos interchange services. eftpos interchange services means the supply of services by a member of the eftpos payment system to facilitate eftpos transactions. eftpos interchange services report means a report produced by eftpos Payments Australia Limited detailing the eftpos interchange fees paid by a member to another member. eftpos payment system means the payment system operated by eftpos Payments Australia Limited. GST Act means the A New Tax System (Goods and Services Tax) Act 1999. member means a member of eftpos Payments Australia Limited. (2) Other expressions in this determination have the same meaning as in the GST Act. | 6. Relief from requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition of an eftpos interchange service to a tax period, a member is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice if the requirements of section 7 of this determination are satisfied. | 7. Requirements for relief from holding a tax invoice: A member is not required to hold a tax invoice in order to attribute an input tax credit to a tax period provided: (a) the member holds an eftpos interchange services report that records the acquisition, (b) the eftpos interchange services report meets the requirements of section 8 of this determination, and (c) the member holds the eftpos interchange services report at the time the member gives its GST return for that tax period to the Commissioner. (a) the member holds an eftpos interchange services report that records the acquisition, (b) the eftpos interchange services report meets the requirements of section 8 of this determination, and (c) the member holds the eftpos interchange services report at the time the member gives its GST return for that tax period to the Commissioner. | 8. Information to be contained in an eftpos interchange services report: The eftpos interchange services report must contain the following information: (a) the recipient's name (b) the recipient's address and/or Australian Business Number (c) the date of the report and the period to which it relates (d) for each supply recorded on the report - (i) details of interchange fees paid (ii) the quantity or extent of the supply (where applicable) (iii) the date of the supply, and (iv) the GST-inclusive amount of the supply. (a) the recipient's name (b) the recipient's address and/or Australian Business Number (c) the date of the report and the period to which it relates (d) for each supply recorded on the report - (i) details of interchange fees paid (ii) the quantity or extent of the supply (where applicable) (iii) the date of the supply, and (iv) the GST-inclusive amount of the supply. (i) details of interchange fees paid (ii) the quantity or extent of the supply (where applicable) (iii) the date of the supply, and (iv) the GST-inclusive amount of the supply.", "Related_Explanatory_Statements": "WTI 2021/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20211/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2020/1", "Title": "Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Determination 2020", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Tax invoices > Waivers > 2020", "Date_of_Issue": "", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation", "Registration_Number": "F2020L00046", "Registration_Date": "23 January 2020", "Body": "1. Name of instrument: This determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Determination 2020. | 2. Commencement: This determination commences on the day after it is registered on the Federal Register of Legislation. | 3. Repeal of previous determination: This determination repeals and replaces Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Determination 2018 (F2018L01354) registered on 27 September 2018. | 4. Definitions: (1) The following expressions are defined for the purposes of this determination: Cardholder is the entity participating in an arrangement under which the Visa Purchasing Card is issued to that entity, or other entities at its request. Data matching provider means: (a) Visa International , or (b) a Visa Purchasing Card provider, or (c) an entity authorised by Visa International and/or a Visa Purchasing Card provider, or (d) any of the entities in paragraphs (a), (b), and (c) working in combination. Electronic purchasing system is a computer based system that: (a) allows a cardholder to initiate the acquisition of supplies by transmission of an electronic based purchase order to the supplier (b) records information in relation to acquisitions made by the cardholder , and (c) ensures that functions mentioned in paragraph (a) and (b) are undertaken in an accurate and reasonably secure manner. GST Act means the A New Tax System (Goods and Services Tax) Act 1999. Matched data file is a file that is produced and issued by the data matching provider that meets the following requirements: (a) the data matching provider must produce and issue the file under secure systems and control mechanisms satisfying the ongoing security requirements of the Visa Purchasing Card provider or Visa International , and (b) the file must only contain transactions where the issuer's transaction data and the purchase order data file have been positively matched using the following data fields: (i) the supplier's name or identification number (ii) the purchasing card number (iii) the price, and (iv) the date. Qualifying cardholder is a cardholder that satisfies paragraph (a) or (b), or paragraphs (c) and (d): (a) the cardholder is a government related entity, or (b) in respect of the cardholder , either: (i) a determination under section 27-15 of the GST Act is in effect, or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply, or (c) one of the following applies: (i) the cardholder satisfies or could satisfy the membership requirements of a GST group set out in section 48-10 of the GST Act, or (ii) the cardholder is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) of the GST Act to be the joint venture operator of the joint venture, or (iii) the cardholder is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act, and (d) in respect of the cardholder or any relevant entity , either: (i) a determination under section 27-15 of the GST Act is in effect, or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply. Relevant entity means an entity that: (a) satisfies or could satisfy the membership requirements of the same GST group as a cardholder (b) is a participant in the same GST joint venture as a cardholder , or (c) is or could be a member of a GST group of which an entity referred to in paragraph (b) is also or could also be a member. Supplier includes an agent through whom the supplier makes a supply. Visa International means the Visa International Service Association Inc. Visa Purchasing Card is a Visa International branded card or account that is issued to and in the name of an entity (or other entities as requested) and is used to purchase goods and services for commercial purposes. Visa Purchasing Card provider is an entity that issues Visa Purchasing Cards or an entity authorised to provide Visa Purchasing Cards. (a) Visa International , or (b) a Visa Purchasing Card provider, or (c) an entity authorised by Visa International and/or a Visa Purchasing Card provider, or (d) any of the entities in paragraphs (a), (b), and (c) working in combination. (a) allows a cardholder to initiate the acquisition of supplies by transmission of an electronic based purchase order to the supplier (b) records information in relation to acquisitions made by the cardholder , and (c) ensures that functions mentioned in paragraph (a) and (b) are undertaken in an accurate and reasonably secure manner. (a) the data matching provider must produce and issue the file under secure systems and control mechanisms satisfying the ongoing security requirements of the Visa Purchasing Card provider or Visa International , and (b) the file must only contain transactions where the issuer's transaction data and the purchase order data file have been positively matched using the following data fields: (i) the supplier's name or identification number (ii) the purchasing card number (iii) the price, and (iv) the date. (i) the supplier's name or identification number (ii) the purchasing card number (iii) the price, and (iv) the date. (a) the cardholder is a government related entity, or (b) in respect of the cardholder , either: (i) a determination under section 27-15 of the GST Act is in effect, or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply, or (c) one of the following applies: (i) the cardholder satisfies or could satisfy the membership requirements of a GST group set out in section 48-10 of the GST Act, or (ii) the cardholder is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) of the GST Act to be the joint venture operator of the joint venture, or (iii) the cardholder is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act, and (d) in respect of the cardholder or any relevant entity , either: (i) a determination under section 27-15 of the GST Act is in effect, or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply. (i) a determination under section 27-15 of the GST Act is in effect, or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply, or (i) the cardholder satisfies or could satisfy the membership requirements of a GST group set out in section 48-10 of the GST Act, or (ii) the cardholder is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) of the GST Act to be the joint venture operator of the joint venture, or (iii) the cardholder is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act, and (i) a determination under section 27-15 of the GST Act is in effect, or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply. (a) satisfies or could satisfy the membership requirements of the same GST group as a cardholder (b) is a participant in the same GST joint venture as a cardholder , or (c) is or could be a member of a GST group of which an entity referred to in paragraph (b) is also or could also be a member. (2) Other expressions in this determination have the same meaning as in the GST Act. | 5. Relief from requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a cardholder is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if all the requirements in section 6 of this determination are satisfied. | 6. Requirements for relief from holding a tax invoice: (1) At the time the cardholder gives its GST return/Business Activity Statement for the tax period to the Commissioner: (a) the cardholder must hold a matched data file that records a transaction which includes the creditable acquisition and meets the matched data file information requirements set out in section 7 (b) the cardholder must meet all the requirements of section 13, and (c) section 14 must not require the cardholder to hold a tax invoice in relation to the acquisition. (a) the cardholder must hold a matched data file that records a transaction which includes the creditable acquisition and meets the matched data file information requirements set out in section 7 (b) the cardholder must meet all the requirements of section 13, and (c) section 14 must not require the cardholder to hold a tax invoice in relation to the acquisition. (2) For the matched data file referred to in subsection 4(1), the data matching provider must: (a) meet the data matching provider requirements set out in section 12, and (b) where any of the matched data file information specified in paragraph 7(d) for a particular supply is provided by the cardholder to the data matching provider , the cardholder-data method must be used in accordance with section 8. (a) meet the data matching provider requirements set out in section 12, and (b) where any of the matched data file information specified in paragraph 7(d) for a particular supply is provided by the cardholder to the data matching provider , the cardholder-data method must be used in accordance with section 8. | 7. Matched data file information requirements: The matched data file must include: (a) the date of issue of the matched data file (b) the identity or ABN of the cardholder (c) the name(s) of the person(s) or department(s) that uses the Visa Purchasing Card to purchase the creditable acquisition (d) for the particular creditable acquisition: (i) the date the cardholder acquired the supply (ii) the identity of the supplier (iii) the ABN of the supplier (iv) the Branch Registration Number of the supplier (where applicable) (v) a brief description of the supply or, if that is not available, a description or recognised code identifying the supplier's industry (vi) the GST payable, and (vii) the total amount paid. (a) the date of issue of the matched data file (b) the identity or ABN of the cardholder (c) the name(s) of the person(s) or department(s) that uses the Visa Purchasing Card to purchase the creditable acquisition (d) for the particular creditable acquisition: (i) the date the cardholder acquired the supply (ii) the identity of the supplier (iii) the ABN of the supplier (iv) the Branch Registration Number of the supplier (where applicable) (v) a brief description of the supply or, if that is not available, a description or recognised code identifying the supplier's industry (vi) the GST payable, and (vii) the total amount paid. (i) the date the cardholder acquired the supply (ii) the identity of the supplier (iii) the ABN of the supplier (iv) the Branch Registration Number of the supplier (where applicable) (v) a brief description of the supply or, if that is not available, a description or recognised code identifying the supplier's industry (vi) the GST payable, and (vii) the total amount paid. | 8. Use of the cardholder-data method for obtaining matched data file information: To use the cardholder-data method: (a) the cardholder must be a qualifying cardholder (b) the particular supply recorded on the matched data file must only have been acquired and recorded by way of an electronic purchasing system , and (c) the requirements in sections 9, 10 and 11 must be satisfied. (a) the cardholder must be a qualifying cardholder (b) the particular supply recorded on the matched data file must only have been acquired and recorded by way of an electronic purchasing system , and (c) the requirements in sections 9, 10 and 11 must be satisfied. | 9. Cardholder-data method - information supplier must provide to qualifying cardholder: The supplier must have provided the following details to the qualifying cardholder for recording on the electronic purchasing system : (a) the identity of the supplier (b) the ABN of the supplier (c) the Branch Registration Number of the supplier (where applicable) (d) in relation to each potential supply that can be acquired via the electronic purchasing system : (i) a brief description of the potential supply (ii) the amount of GST to be paid, and (iii) the total price to be paid. (a) the identity of the supplier (b) the ABN of the supplier (c) the Branch Registration Number of the supplier (where applicable) (d) in relation to each potential supply that can be acquired via the electronic purchasing system : (i) a brief description of the potential supply (ii) the amount of GST to be paid, and (iii) the total price to be paid. (i) a brief description of the potential supply (ii) the amount of GST to be paid, and (iii) the total price to be paid. 10. Cardholder-data method - information supplier or cardholder must provide to data matching provider The supplier or the qualifying cardholder must provide the data matching provider with: (a) the ABN of the supplier , and (b) the Branch Registration Number of the supplier (where applicable). (a) the ABN of the supplier , and (b) the Branch Registration Number of the supplier (where applicable). | 11. Cardholder-data method - qualifying cardholder and purchase order information requirements: Purchase order information requirements (1) For each acquisition initiated via the electronic purchasing system , the qualifying cardholder must provide a purchase order to the supplier that contains the following information: (a) full or partial Visa Purchasing Card number (b) date of the purchase order (c) the identity of the supplier (d) the ABN of the supplier (e) the Branch Registration Number of the supplier (if applicable) (f) the identity or the ABN of the recipient (g) a brief description of each thing supplied (h) for each description, the quantity of the goods or the extent of the services supplied (i) the price of the supply, and (j) the amount of GST payable. (a) full or partial Visa Purchasing Card number (b) date of the purchase order (c) the identity of the supplier (d) the ABN of the supplier (e) the Branch Registration Number of the supplier (if applicable) (f) the identity or the ABN of the recipient (g) a brief description of each thing supplied (h) for each description, the quantity of the goods or the extent of the services supplied (i) the price of the supply, and (j) the amount of GST payable. Qualifying cardholder requirements (2) A qualifying cardholder must also satisfy the following requirements: (a) the qualifying cardholder must provide the following purchase order data from each purchase order to the data matching provider : (i) the date of the purchase order (ii) the purchasing card number of the qualifying cardholder (iii) the identity or the ABN of the supplier (iv) a brief description of each thing supplied (v) the price of the supply, and (vi) the amount of GST payable. (b) the qualifying cardholder must reasonably comply with its obligations under the taxation laws, and (c) the qualifying cardholder will transmit purchase order data to the data matching provider pursuant to a written agreement that the qualifying cardholder has with the supplier. The agreement must specify the supplies which will be made via the electronic purchasing system and contain the following terms: (i) the qualifying cardholder and the supplier agree that the qualifying cardholder will transmit purchase order data to the data matching provider (ii) the supplier and the qualifying cardholder must be registered for GST at the time that the supplier makes the supply recorded on the matched data file (iii) the supplier acknowledges that it will notify the qualifying cardholder if it ceases to be registered for GST, and (iv) if the supplier issues a tax invoice that relates to a supply specified in the agreement, the supplier agrees that the tax invoice will be marked prominently or be easily identifiable as having resulted from an electronic purchasing system transaction. (a) the qualifying cardholder must provide the following purchase order data from each purchase order to the data matching provider : (i) the date of the purchase order (ii) the purchasing card number of the qualifying cardholder (iii) the identity or the ABN of the supplier (iv) a brief description of each thing supplied (v) the price of the supply, and (vi) the amount of GST payable. (b) the qualifying cardholder must reasonably comply with its obligations under the taxation laws, and (c) the qualifying cardholder will transmit purchase order data to the data matching provider pursuant to a written agreement that the qualifying cardholder has with the supplier. The agreement must specify the supplies which will be made via the electronic purchasing system and contain the following terms: (i) the qualifying cardholder and the supplier agree that the qualifying cardholder will transmit purchase order data to the data matching provider (ii) the supplier and the qualifying cardholder must be registered for GST at the time that the supplier makes the supply recorded on the matched data file (iii) the supplier acknowledges that it will notify the qualifying cardholder if it ceases to be registered for GST, and (iv) if the supplier issues a tax invoice that relates to a supply specified in the agreement, the supplier agrees that the tax invoice will be marked prominently or be easily identifiable as having resulted from an electronic purchasing system transaction. (i) the date of the purchase order (ii) the purchasing card number of the qualifying cardholder (iii) the identity or the ABN of the supplier (iv) a brief description of each thing supplied (v) the price of the supply, and (vi) the amount of GST payable. (i) the qualifying cardholder and the supplier agree that the qualifying cardholder will transmit purchase order data to the data matching provider (ii) the supplier and the qualifying cardholder must be registered for GST at the time that the supplier makes the supply recorded on the matched data file (iii) the supplier acknowledges that it will notify the qualifying cardholder if it ceases to be registered for GST, and (iv) if the supplier issues a tax invoice that relates to a supply specified in the agreement, the supplier agrees that the tax invoice will be marked prominently or be easily identifiable as having resulted from an electronic purchasing system transaction. | 12. Data matching provider requirements for matched data files: (1) Where the data matching provider has reason to consider any information set out in paragraph 7(d) is not accurate, the data matching provider must not include that information in the matched data file. (2) The data matching provider must retain a copy of the matched data file for a period of 5 years from the date of the last supply recorded on that file. | 13. Cardholder requirements: The cardholder must have in place: (a) an effectively regulated corporate policy (that includes the retention of documentary evidence) for determining the extent of creditable purpose for acquisitions made on the Visa Purchasing Card that are wholly or partly of a private or domestic nature, and (b) an effectively regulated corporate policy that ensures a tax invoice and the matched data file are not incorrectly used to claim input tax credits twice for a single creditable acquisition. (a) an effectively regulated corporate policy (that includes the retention of documentary evidence) for determining the extent of creditable purpose for acquisitions made on the Visa Purchasing Card that are wholly or partly of a private or domestic nature, and (b) an effectively regulated corporate policy that ensures a tax invoice and the matched data file are not incorrectly used to claim input tax credits twice for a single creditable acquisition. | 14. Situations where a tax invoice is still required: The cardholder must hold a tax invoice before attributing input tax credits to a tax period (if required by subsection 29-10(3) of the GST Act) for a creditable acquisition recorded on a matched data file where: (a) if the cardholder-data method is used, a requirement set out in section 8 is not satisfied in relation to that supply, or (b) there is an error on the matched data file in relation to that acquisition. (a) if the cardholder-data method is used, a requirement set out in section 8 is not satisfied in relation to that supply, or (b) there is an error on the matched data file in relation to that acquisition. | 15. Reimbursement of employees etc: If the cardholder has a creditable acquisition because of section 111-5 of the GST Act: (a) they are taken to meet the requirements of paragraph 6(1)(a) if they hold a matched data file that includes the details at section 7 for the expense for which reimbursement is paid, and (b) any reference to a creditable acquisition in section 7 is taken to be a reference to the expense for which reimbursement is paid. (a) they are taken to meet the requirements of paragraph 6(1)(a) if they hold a matched data file that includes the details at section 7 for the expense for which reimbursement is paid, and (b) any reference to a creditable acquisition in section 7 is taken to be a reference to the expense for which reimbursement is paid.", "Related_Explanatory_Statements": "WTI 2020/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination repeals and replaces Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Determination 2018 (F2018L01354) registered on 27 September 2018.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20201/00001", "Unmatched_Content": "Signed by Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation"}
{"Instrument_Reference": "WTI 2020/3", "Title": "Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) No. 2 Determination 2020", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Tax invoices > Waivers > 2020", "Date_of_Issue": "23 November 2020", "Signatory": "Louise Clarke Deputy Commissioner of Taxation", "Registration_Number": "F2020L01518", "Registration_Date": "2 December 2020", "Body": "1. Name of instrument: This determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) No. 2 Determination 2020. | 2. Commencement: This determination is taken to have commenced on 11 February 2020, the day after the previous determination was registered on the Federal Register of Legislation. | 3. Application: This determination applies to net amounts for tax periods that start on or after 10 February 2020, being the application date in the previous determination. | 4. Determination (Who is covered by this Determination): This determination applies to corporate card statement cardholders. | 5. Definitions: (1) The following expressions are defined for the purposes of this determination: Acquirer is an entity that signs a merchant and is responsible for settlement to the merchant in respect of corporate card transactions acquired from that merchant. Cardholder is the entity participating in an arrangement under which the corporate card is issued to that entity, or other entities at its request. Corporate card is a card, or an account (where a physical card may not be issued), that is issued to and in the name of an entity, or other entities at its request, and is intended to be used to purchase goods and services for commercial purposes. Corporate card provider is: (a) any of the following entities: (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Custom Service Leasing Pty Ltd; (iv) Diners Club Pty Limited; (v) Entities that issue MasterCard corporate cards; (vi) Entities that issue Visa corporate cards; (vii) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (viii) Mining & Construction Card Company Pty Ltd; (ix) Wex Fuel Cards Australia Ltd; (x) Qantas Airways Limited; (xi) Wex Australia Pty Ltd; (xii) Mobil Oil Australia Pty Ltd; or (b) an entity authorised by an entity listed above in paragraph (a) to provide their corporate card products. Corporate card statement is a statement for a corporate card that is issued by or on behalf of a corporate card provider. It includes electronic data files of transactions and statements that are issued periodically or on demand. GST Act means the A New Tax System (Goods and Services Tax) Act 1999. Mixed transaction supplier is a supplier who has indicated on a signed statement (referred to in section 10) that they provide taxable supplies as well as GST-free and/or input taxed supplies. Supplier includes an agent through whom the supplier makes a supply. (a) any of the following entities: (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Custom Service Leasing Pty Ltd; (iv) Diners Club Pty Limited; (v) Entities that issue MasterCard corporate cards; (vi) Entities that issue Visa corporate cards; (vii) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (viii) Mining & Construction Card Company Pty Ltd; (ix) Wex Fuel Cards Australia Ltd; (x) Qantas Airways Limited; (xi) Wex Australia Pty Ltd; (xii) Mobil Oil Australia Pty Ltd; or (b) an entity authorised by an entity listed above in paragraph (a) to provide their corporate card products. (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Custom Service Leasing Pty Ltd; (iv) Diners Club Pty Limited; (v) Entities that issue MasterCard corporate cards; (vi) Entities that issue Visa corporate cards; (vii) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (viii) Mining & Construction Card Company Pty Ltd; (ix) Wex Fuel Cards Australia Ltd; (x) Qantas Airways Limited; (xi) Wex Australia Pty Ltd; (xii) Mobil Oil Australia Pty Ltd; or (2) Other expressions in this determination have the same meaning as in the GST Act. | 6. Relief from requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a cardholder is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if all the requirements in section 8 of this determination are satisfied. | 7. Requirements for relief from holding a tax invoice: (1) At the time the cardholder gives its GST return/business activity statement for the tax period to the Commissioner: (a) the cardholder must hold a corporate card statement that records a transaction which includes the creditable acquisition and meets the corporate card statement information requirements set out in section 9; (b) the cardholder must meet all the requirements of section 13; and (c) the creditable acquisition on the corporate card statement must not have an 'estimated GST amount' that was calculated under subsection 11(b). (a) the cardholder must hold a corporate card statement that records a transaction which includes the creditable acquisition and meets the corporate card statement information requirements set out in section 9; (b) the cardholder must meet all the requirements of section 13; and (c) the creditable acquisition on the corporate card statement must not have an 'estimated GST amount' that was calculated under subsection 11(b). (2) For the corporate card statement referred to in subsection 8(1), the corporate card provider: (a) must meet the accuracy requirements set out in section 12; (b) must have in place an accurate method of obtaining or calculating the transaction information specified in subsection 9(d); and (c) can choose to use the signed statement method in section 10 to satisfy paragraph 8(2)(b) in relation to GST payable. (a) must meet the accuracy requirements set out in section 12; (b) must have in place an accurate method of obtaining or calculating the transaction information specified in subsection 9(d); and (c) can choose to use the signed statement method in section 10 to satisfy paragraph 8(2)(b) in relation to GST payable. | 8. Corporate card statement information requirements: The corporate card statement must contain enough information to enable the following to be ascertained by the cardholder: (a) the date of issue of the corporate card statement; (b) the identity or ABN of the cardholder; (c) the name(s) of the person(s) or department(s) that uses the corporate card to purchase the creditable acquisition, or in the case of fuel cards, the vehicle identifier; (d) for the particular transactions containing the creditable acquisition: (i) the date the cardholder acquired the supply; (ii) the identity of the supplier, or driver ID for a supply of taxi travel; (iii) the ABN of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief description of the supply or, if that is not available, a description or recognised code identifying the supplier's industry; (vi) the GST payable; and (vii) the total amount paid. (a) the date of issue of the corporate card statement; (b) the identity or ABN of the cardholder; (c) the name(s) of the person(s) or department(s) that uses the corporate card to purchase the creditable acquisition, or in the case of fuel cards, the vehicle identifier; (d) for the particular transactions containing the creditable acquisition: (i) the date the cardholder acquired the supply; (ii) the identity of the supplier, or driver ID for a supply of taxi travel; (iii) the ABN of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief description of the supply or, if that is not available, a description or recognised code identifying the supplier's industry; (vi) the GST payable; and (vii) the total amount paid. (i) the date the cardholder acquired the supply; (ii) the identity of the supplier, or driver ID for a supply of taxi travel; (iii) the ABN of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief description of the supply or, if that is not available, a description or recognised code identifying the supplier's industry; (vi) the GST payable; and (vii) the total amount paid. | 9. Use of signed statements for obtaining transaction information: (1) The corporate card provider/acquirer may, in relation to a supplier, use the signed statement method in section 11 to calculate GST payable, provided they have a signed statement from each supplier that: (a) states the ABN and Branch Registration Number (where applicable) of the supplier; (b) states the type of supplies (that is, taxable, GST-free and/or input taxed supplies) made by the supplier and for which the corporate card is accepted as payment; (c) where the supplier only makes taxable supplies - states whether or not GST is calculated at 1/11th of the price for all the taxable supplies made by the supplier; and (d) provides the corporate card provider/acquirer with an undertaking the corporate card provider/acquirer will be notified when the supplier: (i) ceases to be registered for GST; or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price. (a) states the ABN and Branch Registration Number (where applicable) of the supplier; (b) states the type of supplies (that is, taxable, GST-free and/or input taxed supplies) made by the supplier and for which the corporate card is accepted as payment; (c) where the supplier only makes taxable supplies - states whether or not GST is calculated at 1/11th of the price for all the taxable supplies made by the supplier; and (d) provides the corporate card provider/acquirer with an undertaking the corporate card provider/acquirer will be notified when the supplier: (i) ceases to be registered for GST; or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price. (i) ceases to be registered for GST; or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price. (2) The corporate card provider/acquirer must retain the signed statement for at least 5 years after the supplier ceases their association with the corporate card provider/acquirer. | 10. Calculating GST payable or estimated GST amounts using the signed statement method: The signed statement method for calculating the GST payable or an estimated GST amount for a supply is as follows: (a) for the GST payable - where the supplier has indicated on the signed statement that the supplier only makes taxable supplies where the GST is 1/11th of the price, the corporate card provider/acquirer may calculate the GST payable on the supply as 1/11th of the price; or (b) for an estimated GST amount - where a supplier has indicated on the signed statement that the supplier makes taxable supplies where GST may not be 1/11th of the price, or the supplier is a mixed transaction supplier, the corporate card provider/acquirer may calculate an estimated GST amount of 1/11th of the price of the relevant transaction if: (i) the corporate card provider/acquirer indicates the estimated GST amount for this transaction must be verified; (ii) the corporate card provider/acquirer advises the cardholder to obtain a tax invoice for the supply before attributing an input tax credit to a tax period (if required by subsection 29-10(3) of the GST Act); and (iii) at least one of the requirements in paragraphs 11(b)(i) and 11(b)(ii) is prominently displayed on the corporate card statement. (a) for the GST payable - where the supplier has indicated on the signed statement that the supplier only makes taxable supplies where the GST is 1/11th of the price, the corporate card provider/acquirer may calculate the GST payable on the supply as 1/11th of the price; or (b) for an estimated GST amount - where a supplier has indicated on the signed statement that the supplier makes taxable supplies where GST may not be 1/11th of the price, or the supplier is a mixed transaction supplier, the corporate card provider/acquirer may calculate an estimated GST amount of 1/11th of the price of the relevant transaction if: (i) the corporate card provider/acquirer indicates the estimated GST amount for this transaction must be verified; (ii) the corporate card provider/acquirer advises the cardholder to obtain a tax invoice for the supply before attributing an input tax credit to a tax period (if required by subsection 29-10(3) of the GST Act); and (iii) at least one of the requirements in paragraphs 11(b)(i) and 11(b)(ii) is prominently displayed on the corporate card statement. (i) the corporate card provider/acquirer indicates the estimated GST amount for this transaction must be verified; (ii) the corporate card provider/acquirer advises the cardholder to obtain a tax invoice for the supply before attributing an input tax credit to a tax period (if required by subsection 29-10(3) of the GST Act); and (iii) at least one of the requirements in paragraphs 11(b)(i) and 11(b)(ii) is prominently displayed on the corporate card statement. | 11. Accuracy requirements for corporate card statements: Where the corporate card provider has reason to consider any information set out in subsection 9(d) or an estimated GST amount is not accurate, the corporate card provider/acquirer must not include that information on the corporate card statement. | 12. Cardholder requirements: The cardholder must have in place: (a) an effectively regulated corporate policy (that includes the retention of documentary evidence) for determining the extent of creditable purpose for acquisitions made on the corporate card that are wholly or partly of a private or domestic nature; and (b) an effectively regulated corporate policy that ensures the tax invoice and the corporate card statement are not incorrectly used to claim input tax credits more than once for a creditable acquisition. (a) an effectively regulated corporate policy (that includes the retention of documentary evidence) for determining the extent of creditable purpose for acquisitions made on the corporate card that are wholly or partly of a private or domestic nature; and (b) an effectively regulated corporate policy that ensures the tax invoice and the corporate card statement are not incorrectly used to claim input tax credits more than once for a creditable acquisition. | 13. Reimbursement of employees etc: If the cardholder has a creditable acquisition because of section 111-5 of the GST Act: (a) they are taken to meet paragraph 8(1)(a) if they hold a corporate card statement that includes the details at section 9 for the expense for which reimbursement is paid; and (b) any reference to a creditable acquisition in section 9 is taken to be a reference to the expense for which reimbursement is paid. (a) they are taken to meet paragraph 8(1)(a) if they hold a corporate card statement that includes the details at section 9 for the expense for which reimbursement is paid; and (b) any reference to a creditable acquisition in section 9 is taken to be a reference to the expense for which reimbursement is paid. | 14. Revocation of previous instruments: This determination repeals and replaces Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Legislative Instrument 2020, F2020L00110, registered on 10 February 2020.", "Related_Explanatory_Statements": "WTI 2020/3 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination repeals and replaces Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Legislative Instrument 2020, F2020L00110, registered on 10 February 2020.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20203/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2017/3", "Title": "Goods and Services Tax: Waiver of Tax Invoice Requirement Determination 2017 for intangible supplies from offshore", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Current > Goods and services tax > Tax invoices > Waivers > 2017", "Date_of_Issue": "28 March 2017", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00330", "Registration_Date": "29 March 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement Determination 2017 for intangible supplies from offshore. | 2. Commencement: This determination commences on the day after its registration on the Federal Register of Legislation. | 3. Repeal of previous determination: This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 2) 2000 - F2006B11650, registered on 29 November 2006. | 4. Application: This determination applies where: a) you make a creditable acquisition of an intangible supply from offshore that is a taxable supply under section 84-5 of the GST Act b) you do not hold a tax invoice for the creditable acquisition when you give the Commissioner a GST return for the tax period to which the creditable acquisition would otherwise be attributable, and c) but for this determination, the creditable acquisition would not be attributable to that tax period because of paragraph 29-10(3)(a) of the GST Act. a) you make a creditable acquisition of an intangible supply from offshore that is a taxable supply under section 84-5 of the GST Act b) you do not hold a tax invoice for the creditable acquisition when you give the Commissioner a GST return for the tax period to which the creditable acquisition would otherwise be attributable, and c) but for this determination, the creditable acquisition would not be attributable to that tax period because of paragraph 29-10(3)(a) of the GST Act. This determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination will satisfy the requirements of this determination | 5. Circumstances where the requirement for a tax invoice does not apply: The requirement for a tax invoice under subsection 29-10(3) of the GST Act does not apply where the input tax credit is for a creditable acquisition of an intangible supply that is a taxable supply because of section 84-5 of the GST Act. | 6. Definitions: Expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "WTI 2017/3 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 2) 2000 - F2006B11650, registered on 29 November 2006. | This determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination will satisfy the requirements of this determination", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20173/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2017/4", "Title": "Goods and Services Tax: Waiver of Requirement to hold a Tax Invoice Determination 2017 - Members of MasterCard International and Visa International - Bank Interchange Services", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Current > Goods and services tax > Tax invoices > Waivers > 2017", "Date_of_Issue": "12 April 2017", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00427", "Registration_Date": "12 April 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Waiver of Requirement to hold a Tax Invoice Determination 2017 - Members of MasterCard International and Visa International - Bank Interchange Services. | 2. Commencement: This determination commences on 1 April 2017. | 3. Repeal of previous determination: This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Waiver of Requirement to hold a Tax Invoice Determination 2000 - Members Of MasterCard International And Visa International - F2007B00013 (previous determination), registered on 11 January 2007. The previous determination is repealed from 1 April 2017. | 4. Application: This determination applies to a member in certain circumstances to waive the requirement for a tax invoice under subsection 29-10(3) of the GST Act when an entity has made a creditable acquisition and is entitled to an input tax credit. This determination is substantially to the same as the previous determination it replaces. An entity that satisfied the requirements of the previous determination will satisfy the requirements of this determination. | 5. Circumstances where the requirement for a tax invoice does not apply.: (1) A member will not be required to hold a tax invoice for an acquisition of bank interchange services in order to attribute an input tax credit on that acquisition to a tax period provided: (a) the member holds a bank interchange services report that records the acquisitions (b) the bank interchange services report meets the requirements of subparagraph 5(2) of this determination, and (c) the member holds the bank interchange services report at the time the member gives its GST return for that tax period to the Commissioner. (a) the member holds a bank interchange services report that records the acquisitions (b) the bank interchange services report meets the requirements of subparagraph 5(2) of this determination, and (c) the member holds the bank interchange services report at the time the member gives its GST return for that tax period to the Commissioner. (2) Information to be contained in a bank interchange services report : (a) the recipient's name (b) the recipient's address and/or Australian Business Number, and (c) for each supply recorded on the report - (i) a brief description of supply (ii) the quantity or extent of supply (where applicable) (iii) the date of supply (iv) the GST-inclusive amount of the supply, and (v) the date of the report. (a) the recipient's name (b) the recipient's address and/or Australian Business Number, and (c) for each supply recorded on the report - (i) a brief description of supply (ii) the quantity or extent of supply (where applicable) (iii) the date of supply (iv) the GST-inclusive amount of the supply, and (v) the date of the report. (i) a brief description of supply (ii) the quantity or extent of supply (where applicable) (iii) the date of supply (iv) the GST-inclusive amount of the supply, and (v) the date of the report. (3) Although not mandatory, it may be advantageous to include a statement on the bank interchange services report to the effect that a member is not required to hold a tax invoice for an acquisition covered by this determination. | 6. Definitions: The following expressions are defined for the purposes of this determination: member means a member of Mastercard International and/or Visa International being a recipient of a supply of bank interchange services . bank interchange services means a supply of credit and debit card services from other financial institutions as presented in a bank interchange service report . bank interchange services report means a report produced by Mastercard International and/or Visa International detailing bank interchange services . Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "WTI 2017/4 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Waiver of Requirement to hold a Tax Invoice Determination 2000 - Members Of MasterCard International And Visa International - F2007B00013 (previous determination), registered on 11 January 2007. The previous determination is repealed from 1 April 2017. | This determination is substantially to the same as the previous determination it replaces. An entity that satisfied the requirements of the previous determination will satisfy the requirements of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20174/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2016/40", "Title": "Goods and Services Tax: Waiver of Tax Invoice Requirement Determination (No. 40) 2016 - Government Undercover Agents", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Current > Goods and services tax > Tax invoices > Waivers > 2016", "Date_of_Issue": "13 September 2016", "Signatory": "Deborah Jenkins Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01527", "Registration_Date": "28 September 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. Goods and Services Tax: Waiver of Tax Invoice Requirement- Government Undercover Agents Determination (No. 1) 2006 - F2006L03278, registered on 29 September 2006, is repealed on the commencement of this determination. Waiver of requirement to hold a tax invoice 4. The requirement to hold a tax invoice under subsection 29-10(3) of the GST Act is waived when a government law enforcement agency claims input tax credits for creditable acquisitions in the circumstances set out in this determination. Circumstances where the requirement for a tax invoice is waived 5. At the time a government law enforcement agency gives its GST return for a tax period to the Commissioner, the government law enforcement agency is not required to hold a tax invoice to attribute an input tax credit for a creditable acquisition to that tax period if: (a) it relates to a reimbursement of an expense to an employee or agent under Division 111 of the GST Act; and (b) the employee or agent was using an assumed name when he or she incurred the expense; and (c) the government law enforcement agency holds one of the following documents: (i) a credit card statement that is issued in the assumed name of the employee or agent listing the reimbursed expense; or (ii) an employee's or agent's statement that meets the information requirements set out in Clause 6 of this determination. (a) it relates to a reimbursement of an expense to an employee or agent under Division 111 of the GST Act; and (b) the employee or agent was using an assumed name when he or she incurred the expense; and (c) the government law enforcement agency holds one of the following documents: (i) a credit card statement that is issued in the assumed name of the employee or agent listing the reimbursed expense; or (ii) an employee's or agent's statement that meets the information requirements set out in Clause 6 of this determination. (i) a credit card statement that is issued in the assumed name of the employee or agent listing the reimbursed expense; or (ii) an employee's or agent's statement that meets the information requirements set out in Clause 6 of this determination. Information requirements for the employee's or agent's statement 6. The employee's or agent's statement must include: (a) the employee's or agent's name and/or assumed name; (b) for each expense that is reimbursed: (i) the date the expense was incurred by the employee or agent; (ii) the supplier's name; (iii) a brief description of the expense; (iv) the total amount paid; (v) whether the amount included GST; and (vi) where the GST isn't 1/11th of the amount paid, the amount of GST. (a) the employee's or agent's name and/or assumed name; (b) for each expense that is reimbursed: (i) the date the expense was incurred by the employee or agent; (ii) the supplier's name; (iii) a brief description of the expense; (iv) the total amount paid; (v) whether the amount included GST; and (vi) where the GST isn't 1/11th of the amount paid, the amount of GST. (i) the date the expense was incurred by the employee or agent; (ii) the supplier's name; (iii) a brief description of the expense; (iv) the total amount paid; (v) whether the amount included GST; and (vi) where the GST isn't 1/11th of the amount paid, the amount of GST. Definitions 7. The following expression is defined for the purposes of this determination: government law enforcement agency means a government related entity whose responsibilities include law enforcement services for preventing criminal behaviour.", "Related_Explanatory_Statements": "WTI 2016/40 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI201640/00001", "Unmatched_Content": "8. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "VM 2018/1", "Title": "Goods and Services Tax: Valuable Metals Market Value Determination 2018", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Goods and services tax > Valuable metals > 2018", "Date_of_Issue": "21 December 2017", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2018L00091", "Registration_Date": "", "Body": "1. Name of instrument: This instrument is the Goods and Services Tax: Valuable Metals Market Value Determination 2018. | 2. Commencement: This instrument is taken to have commenced on the day after it is registered on the Federal Register of Legislation. | 3. Application (Which entities are covered by this instrument): This instrument applies to an entity required to establish the market value of valuable metal contained in a good for the purposes of the valuable metal threshold. | 4. Determination: You determine the market value of the valuable metal contained in a good using the following formula on the date of the supply: (Weight of valuable metal) * (spot price of the valuable metal on that date) where: Weight of valuable metal is the weight in troy ounces of the valuable metal in the good Spot price of the valuable metal on the date of the supply is whichever of the following you choose: a. one of the published rates for that date provided by an Australian entity recognised as a member of the London Bullion Market, b. one of the published Australian rates for that date reported by the London Bullion Market Authority (LBMA), or c. one of the published Australian rates for that date provided by a commercially recognised authoritative provider of spot price data. (Weight of valuable metal) * (spot price of the valuable metal on that date) where: Weight of valuable metal is the weight in troy ounces of the valuable metal in the good Spot price of the valuable metal on the date of the supply is whichever of the following you choose: a. one of the published rates for that date provided by an Australian entity recognised as a member of the London Bullion Market, b. one of the published Australian rates for that date reported by the London Bullion Market Authority (LBMA), or c. one of the published Australian rates for that date provided by a commercially recognised authoritative provider of spot price data. a. one of the published rates for that date provided by an Australian entity recognised as a member of the London Bullion Market, b. one of the published Australian rates for that date reported by the London Bullion Market Authority (LBMA), or c. one of the published Australian rates for that date provided by a commercially recognised authoritative provider of spot price data. You must use your chosen spot price consistently when determining the market value of the valuable metal for the purposes of the valuable metal threshold. Definitions The expressions in this instrument have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "VM 2018/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/VM20181/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2024/28", "Title": "Income Tax Assessment (Build to Rent Developments) Determination 2024 ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Income tax > Capital allowances > Build to rent > 2024", "Date_of_Issue": "18 December 2024", "Signatory": "Jim Chalmers Treasurer", "Registration_Number": "F2025C00351", "Registration_Date": "1 April 2025", "Body": "1 Name: This instrument is the Income Tax Assessment (Build to Rent Developments) Determination 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details The whole of this instrument The later of: (a) the day after this instrument is registered; and (b) 1 January 2025. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (a) the day after this instrument is registered; and (b) 1 January 2025. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4 Definitions: Note: Expressions have the same meaning in this instrument as in the Income Tax Assessment Act 1997 as in force from time to time—see paragraph 13(1)(b) of the Legislation Act 2003. assessing event, for a dwelling, means any of the following: (a) a lease being entered into for the dwelling; (b) the lease for the dwelling being renewed; (c) after a lease is entered into or renewed, one of more of the following occurring: (i) an adult individual moving in or out of the dwelling; (ii) a dependent child of an adult individual occupying the dwelling moving out of the dwelling, resulting in no dependent children of an adult individual occupying the dwelling continuing to occupy the dwelling; (iii) an individual occupying the dwelling providing a notice under subsection 7(6). average annual earnings means the amount of the full-time adult average weekly ordinary time earnings (original), for the most recent period for which an amount has been published by the Australian Statistician, multiplied by 52. Note: In 2024, statistics published by the Australian Statistician could be viewed on the Australian Bureau of Statistics website (http://www.abs.gov.au). BTR owner, in relation to a dwelling, means the owner of the dwelling that forms part of a build to rent development. dependent child: an individual is a dependent child of another individual if: (a) the second individual is a parent of the first individual; and (b) either: (i) the first individual is a dependent child of the second individual within the meaning of subsection 5(2) or (4) of the Social Security Act 1991; or (ii) the first individual is receiving a disability support pension (within the meaning of the Social Security Act 1991), and lives with the second individual. lower-income dwelling has the meaning given by subsection 7(1). moderate-income dwelling has the meaning given by subsection 6(1). the Act means the Income Tax Assessment Act 1997. (a) a lease being entered into for the dwelling; (b) the lease for the dwelling being renewed; (c) after a lease is entered into or renewed, one of more of the following occurring: (i) an adult individual moving in or out of the dwelling; (ii) a dependent child of an adult individual occupying the dwelling moving out of the dwelling, resulting in no dependent children of an adult individual occupying the dwelling continuing to occupy the dwelling; (iii) an individual occupying the dwelling providing a notice under subsection 7(6). (i) an adult individual moving in or out of the dwelling; (ii) a dependent child of an adult individual occupying the dwelling moving out of the dwelling, resulting in no dependent children of an adult individual occupying the dwelling continuing to occupy the dwelling; (iii) an individual occupying the dwelling providing a notice under subsection 7(6). (a) the second individual is a parent of the first individual; and (b) either: (i) the first individual is a dependent child of the second individual within the meaning of subsection 5(2) or (4) of the Social Security Act 1991; or (ii) the first individual is receiving a disability support pension (within the meaning of the Social Security Act 1991), and lives with the second individual. (i) the first individual is a dependent child of the second individual within the meaning of subsection 5(2) or (4) of the Social Security Act 1991; or (ii) the first individual is receiving a disability support pension (within the meaning of the Social Security Act 1991), and lives with the second individual. | 5 Requirements for affordable dwellings: (1) Under subsection 43-153(3) of the Act, each of the following requirements for a dwelling to be an affordable dwelling are determined: (a) the dwelling is either: (i) a moderate-income dwelling; or (ii) a lower-income dwelling; (b) the dwelling is part of a build to rent development in which the number of dwellings that are lower-income dwellings is equal to or greater than: (i) 2% of the number of the dwellings; or (ii) if the number of dwellings worked out under subparagraph (i) is not a whole number—that number rounded down to the nearest whole number of dwellings; (c) the dwelling is part of a build to rent development that satisfies subsection (2); (d) if the dwelling is tenanted—each tenant of the dwelling was identified by an eligible community housing provider as a prospective tenant for the dwelling (having regard only to the requirements for dwellings in this instrument and any matter expressly advised to the provider by the BTR owner). (a) the dwelling is either: (i) a moderate-income dwelling; or (ii) a lower-income dwelling; (b) the dwelling is part of a build to rent development in which the number of dwellings that are lower-income dwellings is equal to or greater than: (i) 2% of the number of the dwellings; or (ii) if the number of dwellings worked out under subparagraph (i) is not a whole number—that number rounded down to the nearest whole number of dwellings; (c) the dwelling is part of a build to rent development that satisfies subsection (2); (d) if the dwelling is tenanted—each tenant of the dwelling was identified by an eligible community housing provider as a prospective tenant for the dwelling (having regard only to the requirements for dwellings in this instrument and any matter expressly advised to the provider by the BTR owner). (i) a moderate-income dwelling; or (ii) a lower-income dwelling; (i) 2% of the number of the dwellings; or (ii) if the number of dwellings worked out under subparagraph (i) is not a whole number—that number rounded down to the nearest whole number of dwellings; (2) For the purposes of paragraph (1)(c) a build to rent development satisfies this subsection if the BTR owner engages an eligible community housing provider to assist the BTR owner to: (a) identify prospective tenants for each affordable dwelling in the development; and (b) ascertain, for each assessing event in relation to each affordable dwelling in the development, whether the dwelling satisfies the criteria in subsection 6(2) or 7(2) (whichever applies). (a) identify prospective tenants for each affordable dwelling in the development; and (b) ascertain, for each assessing event in relation to each affordable dwelling in the development, whether the dwelling satisfies the criteria in subsection 6(2) or 7(2) (whichever applies). (3) The requirements in paragraphs (1)(c) and (d) do not apply to a dwelling if special circumstances exist in relation to the dwelling. | 6 Meaning of moderate-income dwelling: (1) A dwelling is a moderate-income dwelling if: (a) the dwelling satisfies the criteria set out in subsections (2) and (4); and (b) the dwelling is not a lower-income dwelling. (a) the dwelling satisfies the criteria set out in subsections (2) and (4); and (b) the dwelling is not a lower-income dwelling. (2) A dwelling satisfies the criteria in this subsection if the dwelling is tenanted, or available to be tenanted, only by one or more of the following: (a) an adult living alone whose taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 120% of average annual earnings; (b) 2 or more adults living together whose combined taxable incomes, for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 130% of average annual earnings; (c) one adult living with one or more dependent children of the adult, where the adult's taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 140% of average annual earnings; (d) 2 or more adults living with one or more dependent children of any of the adults, where the adults' combined taxable incomes for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 140% of average annual earnings. (a) an adult living alone whose taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 120% of average annual earnings; (b) 2 or more adults living together whose combined taxable incomes, for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 130% of average annual earnings; (c) one adult living with one or more dependent children of the adult, where the adult's taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 140% of average annual earnings; (d) 2 or more adults living with one or more dependent children of any of the adults, where the adults' combined taxable incomes for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 140% of average annual earnings. (3) Despite subsection (2), if a dwelling no longer satisfies the criteria in that subsection only because of an event mentioned in subparagraph (c)(i) or (ii) of the definition of assessing event, the dwelling is taken to continue to satisfy the criteria until: (a) if, immediately before the event, the dwelling was taken to satisfy the criteria in subsection (2) because of a previous application of this subsection—the day worked out under paragraph (b) for that previous application; or (b) otherwise—the earlier of: (i) the end of 12 months after the event; or (ii) the end of the lease for the dwelling. (a) if, immediately before the event, the dwelling was taken to satisfy the criteria in subsection (2) because of a previous application of this subsection—the day worked out under paragraph (b) for that previous application; or (b) otherwise—the earlier of: (i) the end of 12 months after the event; or (ii) the end of the lease for the dwelling. (i) the end of 12 months after the event; or (ii) the end of the lease for the dwelling. (4) A dwelling satisfies the criteria in this subsection if the rent payable under a lease for the dwelling is 74.9% or less of the market value of the right to occupy the dwelling under the lease. | 7 Meaning of lower-income dwelling: (1) A dwelling is a lower-income dwelling if the dwelling satisfies the criteria set out in subsections (2) and (4). (2) A dwelling satisfies the criteria in this subsection if the dwelling is tenanted, or available to be tenanted, only by one or more of the following: (a) an adult living alone whose taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 75% of average annual earnings; (b) 2 or more adults living together whose combined taxable incomes, for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 90% of average annual earnings; (c) one adult living with one or more dependent children of the adult, where the adult's taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 100% of average annual earnings; (d) 2 or more adults living with one or more dependent children of any of the adults, where the adults' combined taxable incomes for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 100% of average annual earnings. (a) an adult living alone whose taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 75% of average annual earnings; (b) 2 or more adults living together whose combined taxable incomes, for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 90% of average annual earnings; (c) one adult living with one or more dependent children of the adult, where the adult's taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 100% of average annual earnings; (d) 2 or more adults living with one or more dependent children of any of the adults, where the adults' combined taxable incomes for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 100% of average annual earnings. (3) Despite subsection (2), if a dwelling no longer satisfies the criteria in that subsection only because of an event mentioned in subparagraph (c)(i) or (ii) of the definition of assessing event, the dwelling is taken to continue to satisfy the criteria until: (a) if, immediately before the event, the dwelling was taken to satisfy the criteria in subsection (2) because of a previous application of this subsection—the day worked out under paragraph (b) for that previous application; or (b) otherwise—the earlier of: (i) the end of 12 months after the event; or (ii) the end of the lease for the dwelling. (a) if, immediately before the event, the dwelling was taken to satisfy the criteria in subsection (2) because of a previous application of this subsection—the day worked out under paragraph (b) for that previous application; or (b) otherwise—the earlier of: (i) the end of 12 months after the event; or (ii) the end of the lease for the dwelling. (i) the end of 12 months after the event; or (ii) the end of the lease for the dwelling. (4) A dwelling satisfies the criteria in this subsection if the rent payable under a lease for the dwelling is not more than the lesser of: (a) 74.9% of the market value of the right to occupy the dwelling under the lease; and (b) 30% of: (i) if the dwelling is tenanted by an adult (either living alone or with one or more dependent children)—the taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event; or (ii) if the dwelling is tenanted by 2 or more adults living together (either with or without one or more dependent children)—the combined taxable incomes, for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event. (a) 74.9% of the market value of the right to occupy the dwelling under the lease; and (b) 30% of: (i) if the dwelling is tenanted by an adult (either living alone or with one or more dependent children)—the taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event; or (ii) if the dwelling is tenanted by 2 or more adults living together (either with or without one or more dependent children)—the combined taxable incomes, for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event. (i) if the dwelling is tenanted by an adult (either living alone or with one or more dependent children)—the taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event; or (ii) if the dwelling is tenanted by 2 or more adults living together (either with or without one or more dependent children)—the combined taxable incomes, for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event. (5) Despite subsection (4), if: (a) an event mentioned in subparagraph (c)(iii) of the definition of assessing event occurs in relation to a dwelling; and (b) because of that event, the dwelling no longer satisfies the criteria in subsection (4); the dwelling is taken to continue to satisfy the criteria in that subsection for the period of 60 days after the event. (a) an event mentioned in subparagraph (c)(iii) of the definition of assessing event occurs in relation to a dwelling; and (b) because of that event, the dwelling no longer satisfies the criteria in subsection (4); the dwelling is taken to continue to satisfy the criteria in that subsection for the period of 60 days after the event. Request for rental review (6) A tenant of a lower-income dwelling may provide a notice to the owner of the dwelling requesting a review of the rent payable under the lease for the dwelling if: (a) the notice is provided during a financial year; and (b) a notice has not previously been provided in respect of the dwelling for the financial year. (a) the notice is provided during a financial year; and (b) a notice has not previously been provided in respect of the dwelling for the financial year. (7) The notice must: (a) be made in writing; and (b) be accompanied by information that would enable the owner to assess whether the dwelling satisfies the criteria in subsection (4). (a) be made in writing; and (b) be accompanied by information that would enable the owner to assess whether the dwelling satisfies the criteria in subsection (4). | 100 Application provision: The amendments of this instrument made by the Income Tax Assessment (Build to Rent Developments) Amendment (Expanding Affordability Requirements) Determination 2025 (the amending determination) apply in relation to a dwelling on and after the day that is 12 months after the commencement of the amending determination. Name Registration Commencement Application, saving and transitional provisions Income Tax Assessment (Build to Rent Developments) Determination 2024 23 December 2024 ( F2024L01729 ) 1 Jan 2025 Income Tax Assessment (Build to Rent Developments) Amendment (Expanding Affordability Requirements) Determination 2025 28 March 2025 ( F2025L00459 ) 29 March 2025 — Provision affected How affected s 4 am F2025L00459 s 5 rs F2025L00459 s 6 ad F2025L00459 s 7 ad F2025L00459 s 100 ad F2025L00459", "Related_Explanatory_Statements": "LI 2024/28 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202428C1/00001", "Unmatched_Content": "I, Jim Chalmers, Treasurer, make the following determination."}
{"Instrument_Reference": "LI 2025/20", "Title": "Income Tax Assessment (Effective Life of Depreciating Assets) Determination 2025", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2025", "Date_of_Issue": "2 September 2025", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2025L01097", "Registration_Date": "15 September 2025", "Body": "1 Name: This instrument is the Income Tax Assessment (Effective Life of Depreciating Assets) Determination 2025. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 40-100(1) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in subsection 995-1 of the Act, including the following: (a) depreciating asset; (b) effective life. (a) depreciating asset; (b) effective life. In this instrument: Act means the Income Tax Assessment Act 1997. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Effective life of a depreciating asset: (1) An entity must work out the effective life of a depreciating asset in accordance with subsections 6(2) and 6(3) where the entity: (a) is satisfied that the asset is a depreciating asset for the purpose of Division 40 of the Act; (b) has made a choice under section 40-95 of the Act to use an effective life determined by the Commissioner for the asset; and (c) is not required to work out an effective life for that asset in accordance with a previous determination made under section 40-100 of the Act. Note: An entity's choice to use an effective life determined by the Commissioner for a depreciating asset is limited by subsection 40-95(2) of the Act. The operation of that subsection means that the entity may need to refer to a previous determination to work out the effective life for a depreciating asset. (a) is satisfied that the asset is a depreciating asset for the purpose of Division 40 of the Act; (b) has made a choice under section 40-95 of the Act to use an effective life determined by the Commissioner for the asset; and (c) is not required to work out an effective life for that asset in accordance with a previous determination made under section 40-100 of the Act. Note: An entity's choice to use an effective life determined by the Commissioner for a depreciating asset is limited by subsection 40-95(2) of the Act. The operation of that subsection means that the entity may need to refer to a previous determination to work out the effective life for a depreciating asset. (2) For a depreciating asset used in an industry specified in a heading in Table A of Schedule 2, if the asset: (a) corresponds exactly to the description in column 1 of a row in the table, the effective life of the asset is the period specified in column 2 of that row; or (b) does not correspond exactly to but is of a kind that falls within or broadly satisfies the function described in column 1 of a row in the table, the effective life of the asset is the period specified in column 2 of that row. (a) corresponds exactly to the description in column 1 of a row in the table, the effective life of the asset is the period specified in column 2 of that row; or (b) does not correspond exactly to but is of a kind that falls within or broadly satisfies the function described in column 1 of a row in the table, the effective life of the asset is the period specified in column 2 of that row. (3) Where subsection 6(2) does not apply and the depreciating asset corresponds to a description in column 1 of a row in Table B of Schedule 2, the effective life of the asset is the period specified in column 2 of that row. Note 1: If an entity chooses to use an effective life determined by the Commissioner for a depreciating asset, a capped life may apply to the asset under section 40-102 of the Act. Note 2: If an entity does not choose to use an effective life determined by the Commissioner for a depreciating asset, the effective life of the asset must be worked out in accordance with section 40-105 of the Act. Note 1: If an entity chooses to use an effective life determined by the Commissioner for a depreciating asset, a capped life may apply to the asset under section 40-102 of the Act. Note 2: If an entity does not choose to use an effective life determined by the Commissioner for a depreciating asset, the effective life of the asset must be worked out in accordance with section 40-105 of the Act. Income Tax (Effective Life of Depreciating Assets) Determination 2015 | 1 The whole of the instrument: Repeal the instrument Guide to understanding this Schedule (1) The industry headings in Table A are drawn from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) Codes. The codes are listed alongside the industry headings. (2) The column titled 'Last Updated' refers to the date the specified effective life of an asset was last reviewed and determined by the Commissioner. (3) If the words \"including\" or \"includes\" are used in the description of an asset in column 1 of a table, then each item listed in that description is to be treated as a separate asset and the effective life of that item is the period specified in column 2. (4) If the word \"incorporating\" is used in the description of an asset in column 1 of a table, then all the items that are listed in that description are merely components of that asset and are not to be treated as separate assets. (5) A hash (#) in the third column of a table indicates a capped life is available for the depreciating assets under section 40-102 of the Act. (6) An asterisk (*) in the third column of a table indicates that the effective life for the asset to which it relates have been reviewed as part of the Commissioner's ongoing review of the effective life determination. (7) Where the term \"Freestanding\" is used to describe certain assets, that describes items designed to be portable or movable; any attachment to the premises is only for the item's temporary stability. (8) Where the term \"fixed\" is used to describe certain assets, that describes items that are annexed or attached by any means (for example screws, nails, bolts, glue, adhesive, grout or cement) but not merely for temporary stability. (9) Where \"environmental control structure\" is used to describe certain agricultural assets, it refers to a structure designed to provide a protective environment within which the operator is able to monitor and manipulate factors influencing the growing environment. This includes factors such as temperature, humidity, air movement, light, water and pests to enable the greatest efficiency in producing the desired product. (10) Where \"protective structure\" is used to describe certain agricultural assets, it refers to a structure used primarily and principally for protecting a growing product from one or more natural elements such as sun, hail, birds and wind. (11) If the term \"hire car\" is used in the description of an asset, that refers to a passenger car hired with a driver, not being a taxi. (12) If the term \"rental car\" is used in the description of an asset, that refers to a passenger car hired, leased or rented for short-term use without a driver. AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED All terrain vehicles (ATVs) used in primary production activities 5 * 1 Jul 2007 Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20 * 1 Jul 2006 Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (e.g. a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair: General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) 30 * 1 Jul 2008 Electric 20 * 1 Jul 2008 Fence energisers for electric fences: Mains power 10 * 1 Jul 2008 Portable 5 * 1 Jul 2008 Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Grading and packing line assets used on farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 8 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 Coffee assets: Dryers 15 * 1 Jul 2008 Fermentation tanks 10 * 1 Jul 2008 Hullers 12 * 1 Jul 2008 Processors (including pulpers) 10 * 1 Jul 2008 Washers/separators 10 * 1 Jul 2008 General assets: Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 12 * 1 Jul 2008 Receival hoppers (including water dumps) 15 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 12 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Olive oil processing assets – see Table A Oil and fat manufacturing (11500) Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nut assets: De-husking units 8 * 1 Jul 2008 Drying silos 20 * 1 Jul 2008 Trommels 15 * 1 Jul 2008 Livestock grids 40 * 1 Jul 2008 Motorcycles used in primary production activities 5 * 1 Jul 2007 Post drivers/hole diggers 10 * 1 Jul 2008 Protective structures (including shade houses and netting constructions) 20 * 1 Jul 2006 Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) 40 * 1 Jan 2007 Tractors 12 *# 1 Jul 2007 Water assets: Bores 30 * 1 Jul 2008 Dams (including earth or rock fill and turkey nests) 40 * 1 Jul 2008 Dam liners and covers 20 * 1 Jul 2008 Effluent channels 40 * 1 Jul 2008 Effluent recycle tanks 12 * 1 Jul 2008 Effluent sedimentation ponds 40 * 1 Jul 2008 Irrigation assets: Drip, micro spray or mini sprinkler systems: Above ground polyethylene (PE) pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives (VSDs) 15 * 1 Jul 2008 Irrigation earth channels 40 * 1 Jul 2008 Irrigators (including centre pivot, lateral and travelling guns): Fresh water 20 * 1 Jul 2008 Effluent 10 * 1 Jul 2008 Pumps: Bore pumps, effluent and manure pumps 7 * 1 Jul 2008 Other 12 * 1 Jul 2008 Water mains: Aluminium 20 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene (PE) 20 * 1 Jul 2008 Polyvinylchloride (PVC) 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene (PE) 15 * 1 Jul 2008 Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene (PE) 10 * 1 Jul 2008 Windmills 30 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Agriculture (01110 to 01990) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Bridges (wooden) 20 1 Jan 2001 Grain, cotton, peanut and rice assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jan 2007 Self-propelled 8 * 1 Jan 2007 General assets: Aeration assets: Controllers 10 * 1 Jan 2007 Kits 15 * 1 Jan 2007 Augers (including conveyors) 15 * 1 Jan 2007 Dryers 20 * 1 Jan 2007 Moisture meters 5 * 1 Jan 2007 Mulchers 10 * 1 Jan 2007 Peanut pre-cleaners 10 * 1 Jan 2007 Slashers 7 * 1 Jan 2007 Harvesting assets: Boll buggies 15 * 1 Jan 2007 Chaser bins 15 * 1 Jan 2007 Combine harvesters 12 *# 1 Jul 2007 Cotton picker/strippers 10 *# 1 Jul 2007 Field bins 20 * 1 Jan 2007 Fuel trailers 15 * 1 Jan 2007 Module builders 15 * 1 Jan 2007 Module tarpaulins 5 * 1 Jan 2007 Peanut diggers (including peanut pullers) 10 *# 1 Jan 2007 Peanut threshers 12 *# 1 Jul 2007 Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets, but excluding hydraulic automated steering) 5 * 1 Jan 2007 Seeding and fertilizing assets: Fertilizer spreaders (including linkage and trailed) 10 * 1 Jan 2007 Planters (including bar, box, combined seeders, precision planters and row crop planters) 15 * 1 Jan 2007 Seed and fertilizer bins 15 * 1 Jan 2007 Tillage assets: Generally 15 * 1 Jan 2007 Harrows 5 * 1 Jan 2007 Laser controlled scraping assets: Buckets 10 * 1 Jan 2007 Transmitters 7 * 1 Jan 2007 Rippers 10 * 1 Jan 2007 Harvesters/sweepers 6 ⅔ # 1 Jan 2001 Hay and foraging assets: Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12 * 1 Jan 2007 Balers 10 * 1 Jan 2007 Bale wrappers 10 * 1 Jan 2007 Baler and wrappers 10 * 1 Jan 2007 Forage harvesters 10 *# 1 Jul 2007 Hay rakes (including finger wheel, rotary and parallel) 10 * 1 Jan 2007 Moisture probes 5 * 1 Jan 2007 Mower conditioners: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Super conditioners (hay re-conditioners) 8 * 1 Jan 2007 Tedders 10 * 1 Jan 2007 Trailed bale handling assets: Big square bale stackers 10 * 1 Jan 2007 Generally (including accumulators and bale carriers) 15 * 1 Jan 2007 Windrowers: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Hop growers' plant: Hop picking machines 13 ⅓ 1 Jan 2001 Kilns 20 1 Jan 2001 Levee banks and revetments 40 1 Jan 2001 Silos: Ancillary equipment 20 1 Jan 2001 Grain (metal) 30 * 1 Jul 2001 Trellis 20 1 Jan 2001 Nursery and floriculture production (01110 to 01150) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Environmental control assets: Boilers (including piping) 20 * 1 Jul 2006 Control systems 10 * 1 Jul 2006 Evaporative coolers 10 * 1 Jul 2006 Heating assets 10 * 1 Jul 2006 Instruments (including sensors) 10 * 1 Jul 2006 Retractable screens 8 * 1 Jul 2006 Ventilation fans 5 * 1 Jul 2006 Fertigation system assets (incorporating control systems, pumps and tanks) 10 * 1 Jul 2006 General assets: Bins and pallets 5 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Fumigation assets 5 * 1 Jul 2006 Pasteurisation assets: Pasteurisation rooms 20 * 1 Jul 2006 Steam boilers 15 * 1 Jul 2006 Racks 15 * 1 Jul 2006 Ride on mowers 5 * 1 Jul 2006 Refrigeration assets: Insulation panels used in cool rooms 40 * 1 Jul 2006 Refrigeration generally 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Trolleys 15 * 1 Jul 2006 Weed mats 5 * 1 Jul 2006 Harvesting assets: Bed lifters and diggers 10 * 1 Jul 2006 Tree spades 15 *# 1 Jul 2006 Packaging assets: Bunching and bundling machines 15 * 1 Jul 2006 Deleafers 15 * 1 Jul 2006 Grading machines 15 * 1 Jul 2006 Planting assets: Benches and tables 10 * 1 Jul 2006 Conveyors 15 * 1 Jul 2006 Dibblers and seeders 15 * 1 Jul 2006 Hoppers 15 * 1 Jul 2006 Pot, punnet and tray dispensers 12 * 1 Jul 2006 Potting machines (including pot and bag fillers) 10 * 1 Jul 2006 Soil elevators 10 * 1 Jul 2006 Soil mixers 10 * 1 Jul 2006 Transplanters (plugs and seedlings) 8 * 1 Jul 2006 Tray and punnet fillers 10 * 1 Jul 2006 Tray washers 15 * 1 Jul 2006 Vermiculite dispensers and coverers 15 * 1 Jul 2006 Propagation assets: Heated propagators 10 * 1 Jul 2006 Seedling and punnet trays, reusable 3 * 1 Jul 2006 Turf growing assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Field top makers 10 * 1 Jul 2006 Land planes 25 * 1 Jul 2006 Line planters 10 * 1 Jul 2006 Mowers (including reel and rotary mowers) 10 * 1 Jul 2006 Net layers 10 * 1 Jul 2006 Power harrows 10 * 1 Jul 2006 Roll layers 10 * 1 Jul 2006 Soil aerators 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Turf harvesters (including pedestrian and tractor mounted harvesters) 10 *# 1 Jul 2006 Turf rollers 15 * 1 Jul 2006 Turf seeders 15 * 1 Jul 2006 Turf vacuums 10 * 1 Jul 2006 Mushroom growing (01210) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) 10 * 1 Jul 2008 Boilers (used for humidification and pasteurisation) 10 * 1 Jul 2008 Casing machines (includes casing mixers) 10 * 1 Jul 2008 Compost phase 1 assets: Bunkers 10 * 1 Jul 2008 Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) 4 * 1 Jul 2008 Protective structures 10 * 1 Jul 2008 Pumps 3 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) 10 * 1 Jul 2008 Growing systems: Shelves: Aluminium 15 * 1 Jul 2008 Other materials 10 * 1 Jul 2008 Trays: Wood 5 * 1 Jul 2008 Mushroom graders 5 * 1 Jul 2008 Sheds 40 * 1 Jul 2008 Slicing machines 5 * 1 Jul 2008 Spawning machines (including supplement machines) 12 * 1 Jul 2008 Trolleys 10 * 1 Jul 2008 Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): Growing 15 * 1 Jul 2008 Peak heat and spawn running 10 * 1 Jul 2008 Vacuum coolers 10 * 1 Jul 2008 Weighing machines 10 * 1 Jul 2008 Vegetable growing (under cover) (01220) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Hydroponic growing assets (including cut flower growing): Hanging gutters 10 * 1 Jul 2007 Troughs 10 * 1 Jul 2007 Hydroponics growers may also use the effective life for relevant assets shown in Nursery and floriculture production (01110 to 01150) Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Chemical spraying assets: Generally 10 * 1 Jul 2007 Self-propelled 8 * 1 Jul 2007 Fertiliser spreaders: Generally 10 * 1 Jul 2007 Spinner 5 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Mulch layers 12 * 1 Jul 2007 Mulch lifters 12 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Rakes (e.g. cane trash rakes) 10 * 1 Jul 2007 Slashers 8 * 1 Jul 2007 Harvesting assets: Cane haul out bins 12 * 1 Jul 2007 Harvesters (including cane, carrot, onion, potato and tomato) 10 *# 1 Jul 2007 Harvesting aids (incorporating trailers and conveyor belts) 15 * 1 Jul 2007 Onion lifters 10 *# 1 Jul 2007 Trailers 15 * 1 Jul 2007 Windrowers (including potato diggers, onion and potato windrowers) 10 *# 1 Jul 2007 Pea-viners, pea cleaners, vine and straw conveyors 10 * 1 Jul 2016 Planting assets: Billet planters 12 * 1 Jul 2007 Potato cutters 15 * 1 Jul 2007 Potato planters 10 * 1 Jul 2007 Precision seeders 10 * 1 Jul 2007 Transplanters: Automated 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Tillage assets: Generally 15 * 1 Jul 2007 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2007 Trellising assets: Stake drivers 12 * 1 Jul 2007 Stake pullers 12 * 1 Jul 2007 Trellising (incorporating stakes and wire) 5 * 1 Jul 2007 Wire winders 15 * 1 Jul 2007 Fruit and tree nut growing (01310 to 01370, 01390 and 01590) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Coffee, olive and tree nut growing assets: Chemical spraying assets (including air blast sprayers and linkage sprayers) 10 * 1 Jul 2007 Cleaning and mulching assets: Blowers 10 * 1 Jul 2007 Mowers (including zero turn and ride on) 8 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Slashers 10 * 1 Jul 2007 Sweeper attachments 10 * 1 Jul 2007 Fertiliser spreaders 10 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Stakes (including trellising) 3 * 1 Jul 2007 Harvesting assets: Bankouts (almonds) 15 * 1 Jul 2007 Catcher nets 10 * 1 Jul 2007 Elevators (almonds) 12 * 1 Jul 2007 Harvesters: Coffee 10 *# 1 Jul 2007 Harvesting pole rakes 5 * 1 Jul 2007 Olive 10 *# 1 Jul 2007 Nuts: Generally 10 *# 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (e.g. almonds) 12 *# 1 Jul 2007 Sweepers 12 *# 1 Jul 2007 Tree shakers 10 *# 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 Trailers 15 * 1 Jul 2007 Pruning assets: Chainsaws (Chain saws) 5 * 1 Jul 2007 Electric hand pruners 3 * 1 Jul 2007 Manual hand pruners 2 * 1 Jul 2007 Pneumatic pruners: Compressor 10 * 1 Jul 2007 Hand tools 5 * 1 Jul 2007 Fruit growing assets: Cleaning and mulching assets: Mowers (including zero turn and ride on) 8 * 1 Jul 2008 Mulchers 6 * 1 Jul 2008 Slashers 8 * 1 Jul 2008 Sweeper attachments 10 * 1 Jul 2008 Crop protection assets: Applicators (including temporary bird netting applicators and vine cover rollers) 15 * 1 Jul 2008 Banana bagging machines 10 * 1 Jul 2008 Banana ripening bags 3 * 1 Jul 2008 Sprayers 10 * 1 Jul 2008 Temporary bird netting 5 * 1 Jul 2008 Under vine weeder 10 * 1 Jul 2008 Vine covers 3 * 1 Jul 2008 Dried fruit assets: Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15 * 1 Jul 2008 Drying sheets (including ground sheets) 10 * 1 Jul 2008 Trays 10 * 1 Jul 2008 Fertilising assets: Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Spreaders: Generally 10 * 1 Jul 2008 Spinners 5 * 1 Jul 2008 General assets: Bins: Plastic 10 * 1 Jul 2008 Timber 5 * 1 Jul 2008 Crates (including picking lugs) 5 * 1 Jul 2008 Elevating work platforms 10 * 1 Jul 2008 Frost fans 15 * 1 Jul 2008 Mulch layers 12 * 1 Jul 2008 Mulch lifters 12 * 1 Jul 2008 Orchard ladders 10 * 1 Jul 2008 Post driver/hole diggers 10 * 1 Jul 2008 Refractometers 10 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Harvesting assets: Grape harvesters 10 *# 1 Jul 2008 Harvest aids 15 * 1 Jul 2008 Picking bags 3 * 1 Jul 2008 Picking platforms 10 * 1 Jul 2008 Picking trolleys 5 * 1 Jul 2008 Trailers (including grape chaser bins) 15 * 1 Jul 2008 Tree shakers 10 *# 1 Jul 2008 Planting assets: Hole burners 10 * 1 Jul 2008 Planters 12 * 1 Jul 2008 Tree guards 2 * 1 Jul 2008 Trellising 20 * 1 Jul 2008 Weed matting 5 * 1 Jul 2008 Pruning assets: Chainsaws (Chain saws) 3 * 1 Jul 2008 Electric hand pruners 3 * 1 Jul 2008 Manual hand pruners 2 * 1 Jul 2008 Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) 10 * 1 Jul 2008 Pneumatic pruners: Compressors 10 * 1 Jul 2008 Hand tools 5 * 1 Jul 2008 Vine leaf removers 15 * 1 Jul 2008 Tillage assets: Generally 15 * 1 Jul 2008 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 Horticultural plants: Citrus: Grapefruits 30 * 1 Jan 2001 Lemons 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarins 25 * 1 Jan 2001 Oranges 30 * 1 Jan 2001 Grape: Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almonds 25 * 1 Jul 2001 Cashews 25 * 1 Jul 2001 Chestnuts 25 * 1 Jul 2001 Hazelnuts 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecans 25 * 1 Jul 2001 Pistachios 25 * 1 Jul 2001 Walnuts 25 * 1 Jul 2001 Pome: Apples 20 * 1 Jan 2001 Pears 25 * 1 Jan 2001 Stone fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarines 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peaches 10 * 1 Jan 2001 Plums 15 * 1 Jan 2001 Prunes 20 * 1 Jan 2001 Tropical: Avocados 20 * 1 Jan 2001 Mangoes 30 * 1 Jan 2001 Sheep farming (01410) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Crutching machines, portable type 10 * 1 Jan 2007 Dipping and spraying assets for parasite control: Jet spray system assets (including the race or handler dedicated to the jet spray system) 10 * 1 Jan 2007 Mobile plunge dips 5 * 1 Jan 2007 Feeders (including grain feeders, oat feeders, hay feeders) 15 * 1 Jan 2007 Footbaths 10 * 1 Jan 2007 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jan 2007 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15 * 1 Jan 2007 Weigh bars, weigh indicators and weigh platforms 10 * 1 Jan 2007 Yards, races, leadup systems and loading ramps: Permanent types 40 * 1 Jan 2007 Portable types 25 * 1 Jan 2007 Woolshed assets: Grinding machines for sharpening cutters 30 * 1 Jan 2007 Shearing machines 30 * 1 Jan 2007 Shearing or crutching handpieces 10 * 1 Jan 2007 Wool bale movers 10 * 1 Jan 2007 Wool presses 20 * 1 Jan 2007 Wool tables, steel types 20 * 1 Jan 2007 Woolsheds and shearing sheds 50 * 1 Jan 2007 Beef cattle farming (01420) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Cattle handling assets: Calf cradles 10 * 1 Jan 2007 Cattle crushes (hydraulic and manual) 10 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle yards (including races and coolers (steel and timber)): Permanent types 30 * 1 Jan 2007 Portable types 20 * 1 Jan 2007 Feed bins (including hay racks) 15 * 1 Jan 2007 Feed handling assets: Bale feeders 10 * 1 Jan 2007 Feed mixers 10 * 1 Jan 2007 Silage and feedout wagons 10 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure and fertiliser spreaders 10 * 1 Jan 2007 Saddlery and harness 10 * 1 Jan 2007 Beef cattle feedlots (01430) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Cattle handling assets: Cattle crushes (hydraulic and manual) 6 * 1 Jan 2007 Cattle induction and transfer yards (steel and timber) 20 * 1 Jan 2007 Cattle treatment yards (steel and timber) 20 * 1 Jan 2007 Cattle wash yards (steel and timber) 20 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle pen assets: Bunk sweepers 8 * 1 Jan 2007 Cattle pen infrastructure assets: Feed bunks or troughs and aprons 20 * 1 Jan 2007 Feed roads 20 * 1 Jan 2007 Pen earthworks 20 * 1 Jan 2007 Pen fences and gates (steel and timber) 20 * 1 Jan 2007 Shade structures 20 * 1 Jan 2007 Pen scrapers 10 * 1 Jan 2007 Feed milling and handling assets: Ancillary grain handling equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jan 2007 Feed mixers 7 * 1 Jan 2007 Feed mixer trucks 7 * 1 Jan 2007 Grain cleaners 10 * 1 Jan 2007 Grain processing assets: Roller mills 15 * 1 Jan 2007 Steam flaking chests 15 * 1 Jan 2007 Steam flaking surge bins 15 * 1 Jan 2007 Tempering silos: Galvanised steel 12 * 1 Jan 2007 Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 Receival pits and hoppers 25 * 1 Jan 2007 Roughage processing assets (including tub rinders) 7 * 1 Jan 2007 Sampling and testing assets 5 * 1 Jan 2007 Silos and bins used for storing dry grain: Concrete 50 * 1 Jan 2007 Steel 20 * 1 Jan 2007 Tank storages for liquid feed supplements 15 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure composting and screening machines 15 * 1 Jan 2007 Grain-sheep or grain-beef cattle farming (01450) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Cereal grain growing assets – see Table A Agriculture (01110 to 01990) Dairy cattle farming (01600) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Automatic calf feeders 10 * 1 Jul 2016 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles (ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes (including automatic) 10 * 1 Jul 2016 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2016 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2016 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2016 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 Robotic milking system assets: Air compressors 5 * 1 Jul 2016 Automated milking systems: Rotary 10 * 1 Jul 2016 Single box and multi box 10 * 1 Jul 2016 Automatic feeding systems 10 * 1 Jul 2016 Automatic footbaths 8 * 1 Jul 2016 Control systems (excluding personal computers) – see Table B Control systems and control system assets Cow comfort systems: Cow brushes 3 * 1 Jul 2016 Rubber matting 7 * 1 Jul 2016 Cow identification systems (including weights, bands, numbers and transponders) 7 * 1 Jul 2016 Cow traffic systems 7 * 1 Jul 2016 Milk chillers/plate coolers/energy recovery systems 10 * 1 Jul 2016 Vacuum pumps 7 * 1 Jul 2016 Poultry farming for breeding, eggs and meat (01710 to 01720) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Animal housing environmental control assets: Control systems (excluding personal computers) 10 * 1 Jan 2007 Curtains: Baffles, brooders 10 * 1 Jan 2007 Sidewalls 5 * 1 Jan 2007 Tunnel inlets 10 * 1 Jan 2007 Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) 10 * 1 Jan 2007 Foggers 10 * 1 Jan 2007 Heaters 15 * 1 Jan 2007 Minimum vents (including cabling) 12 * 1 Jan 2007 Sensors 4 * 1 Jan 2007 Tunnel inlet panels 15 * 1 Jan 2007 Ventilation fans: Exhaust fans (tunnel, minivent) 12 * 1 Jan 2007 Stirrer fans 15 * 1 Jan 2007 Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 20 * 1 Jan 2007 Cages (for egg layers) 20 * 1 Jan 2007 Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) 15 * 1 Jan 2007 Egg conveyors (including drive units) 15 * 1 Jan 2007 Egg counters 15 * 1 Jan 2007 Egg elevators (including drive units) 15 * 1 Jan 2007 Egg grading and packing assets: Egg grader and packing systems (including box erectors, box sealers, candling machines, conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) 10 * 1 Jan 2007 Pallet levellers (coil spring) 25 * 1 Jan 2007 Palletisers 10 * 1 Jan 2007 Trolley lifters 15 * 1 Jan 2007 Farm trolleys: Chicken transport 10 * 1 Jan 2007 Egg transport 10 * 1 Jan 2007 Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) 10 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hanging cable systems (for feeders, drinkers and nest housing) 15 * 1 Jan 2007 Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) 15 * 1 Jan 2007 Manure conveyors (including drive units) 10 * 1 Jan 2007 Nest housing (including slatted walkways) 15 * 1 Jan 2007 Silos for feed: Metal 20 * 1 Jan 2007 Ancillary equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Water assets: Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jan 2007 Winches 10 * 1 Jan 2007 Poultry hatcheries (01710 to 01720) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Air handlers 20 * 1 Jan 2007 Boilers 20 * 1 Jan 2007 Candling equipment 20 * 1 Jan 2007 Chick counters 20 * 1 Jan 2007 Chilled water plants 20 * 1 Jan 2007 Condensers/heat exchangers 10 * 1 Jan 2007 Control systems (excluding personal computers) 10 * 1 Jan 2007 Conveyors 20 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hatcher baskets 10 * 1 Jan 2007 Hatcher trolleys/dollies 10 * 1 Jan 2007 Hatchers (including integrated controller units) 20 * 1 Jan 2007 Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 40 * 1 Jan 2007 Macerators 20 * 1 Jan 2007 Separators – chick and egg 20 * 1 Jan 2007 Setter trays 10 * 1 Jan 2007 Setter trolley unloaders 20 * 1 Jan 2007 Setter trolleys 10 * 1 Jan 2007 Setters/incubators (including integrated controller unit) 20 * 1 Jan 2007 Stacker/destacker systems 20 * 1 Jan 2007 Transfer machines – farm trolley to setter trolley 20 * 1 Jan 2007 Transfer machines – setter tray to hatcher basket 20 * 1 Jan 2007 Vaccinators 15 * 1 Jan 2007 Vacuum/auger systems (waste) 20 * 1 Jan 2007 Washing assets 20 * 1 Jan 2007 Horse farming (01910) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Horse stalls (Breeze way, Shed row) 33 ⅓ 1 Jan 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 Pig farming (01920) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Animal housing assets: Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) 20 * 1 Jul 2008 Curtains – sidewalls 10 * 1 Jul 2008 Floors (suspended types): Concrete 10 * 1 Jul 2008 Plastic 10 * 1 Jul 2008 Steel 5 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10 * 1 Jul 2008 Effluent separators/effluent fan extractors 10 * 1 Jul 2008 Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10 * 1 Jul 2008 Fans: Exhaust (tunnel, minivent) 10 * 1 Jul 2008 Stirrer 10 * 1 Jul 2008 Farrowing crates 10 * 1 Jul 2008 Generators (emergency) 20 * 1 Jul 2008 Heaters and heat lamps 5 * 1 Jul 2008 High pressure cleaners 3 * 1 Jul 2008 Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors) 5 * 1 Jul 2008 Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) 10 * 1 Jul 2008 Milling assets 10 * 1 Jul 2008 Mixing assets 10 * 1 Jul 2008 Pens (including fences, gates, stalls, farrowing crates, ramps) 10 * 1 Jul 2008 Silos: Grain storage 20 * 1 Jul 2008 Readyfeed 10 * 1 Jul 2008 Tank storage for liquid feed supplements 20 * 1 Jul 2008 Water assets: Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jul 2008 Effluent tanks (concrete) 20 * 1 Jul 2008 Weigh bars, weigh indicators and weigh platforms 5 * 1 Jul 2008 Beekeeping (01930) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Bee farming assets: Beehives 13 * 1 Jul 2016 Processing assets 20 * 1 Jul 2016 Aquaculture (02011 to 02039) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Aeration assets: Direct supply systems (including paddlewheels and aspirators): Fresh water 6 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Remote or indirect supply systems (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines) 10 * 1 Jul 2007 Aquaculture tanks: Concrete 20 * 1 Jul 2007 Fibreglass 15 * 1 Jul 2007 Polyethylene (PE) 20 * 1 Jul 2007 Raceways 20 * 1 Jul 2007 Transport of live products 10 * 1 Jul 2007 Bins and crates 5 * 1 Jul 2007 Commercial vessels and support assets – see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Control systems 10 * 1 Jul 2007 Cooling assets (including water chillers) 10 * 1 Jul 2007 Environmental control structures and protective structures used in salt water environment 15 * 1 Jul 2007 Feeders (including belt, pendulum, scatter and blower) 5 * 1 Jul 2007 Graders 10 * 1 Jul 2007 Harvesting nets 4 * 1 Jul 2007 Hatching assets (including hatching containers) 10 * 1 Jul 2007 Heating assets: Direct heating system (including immersion heaters): Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Indirect heating system (including heat exchangers and passive heating) 10 * 1 Jul 2007 Instruments (including sensors and water quality meters) 5 * 1 Jul 2007 Oyster farming assets: Baskets 8 * 1 Jul 2007 Oyster growing structures (incorporating posts and racks or lines) 10 * 1 Jul 2007 Rumblers 10 * 1 Jul 2007 Sticks 5 * 1 Jul 2007 Trays: Plastic 8 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Vats, treatment 15 * 1 Jul 2007 Power supply assets, emergency or standby: Generators (incorporating attached engine management and generator monitoring instruments) 15 * 1 Jul 2007 Processing assets: Conveyors, elevators and hoppers 10 * 1 Jul 2007 Cookers 10 * 1 Jul 2007 Packaging assets (including vacuum and modified atmospheric packing) 10 * 1 Jul 2007 Refrigeration assets: Insulation panels in cool or freezer rooms used in salt water environment 20 * 1 Jul 2007 Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) 10 * 1 Jul 2007 Water assets: Aquaculture channels and ponds 20 * 1 Jul 2007 Liners and erosion matting for ponds and channels 15 * 1 Jul 2007 Pipes and pipelines: Above ground (polyethylene (PE) and polyvinylchloride (PVC) including lay flat hoses) 10 * 1 Jul 2007 In ground (polyethylene (PE) and polyvinylchloride (PVC)) 30 * 1 Jul 2007 Pumps: Generally: Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Single phase transfer pumps: Fresh water 5 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Water treatment assets (including filtration assets, foam fractionators, oxygen and ozone generators and UV sterilizers) 10 * 1 Jul 2007 Weighing machines 5 * 1 Jul 2007 Forestry and logging (03010 to 03020) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Logging plant: Cable systems (including winches and high leads) 8 * 1 Jan 2001 Forwarders 8 * 1 Jan 2001 Harvesters and feller bunchers (includes heads) 7 * 1 Jan 2001 Log trailers 10 * 1 Jan 2001 Saws: Mobile 8 * 1 Jan 2001 Portable chain 2 * 1 Jan 2001 Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7 * 1 Jan 2001 Fishing (04111 to 04199) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Fishing plant: Commercial vessels and support assets – see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Fish holding baskets 10 1 Jan 2001 Purse seine fishing net 5 1 Jan 2001 Forestry support services (05100) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Forestry support services assets – see Table A Nursery and floriculture production (01110 to 01150) Other agriculture and fishing support services (05290) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Pulse and seed processing assets: Harvesting assets: Headers – flex drapers/pea pluckers 5 * 1 Jul 2017 Land rollers – steel 8 * 1 Jul 2017 Packaging assets: Bagging machines 10 * 1 Jul 2017 Bag sewers – see Table B Packaging machines Labellers 5 * 1 Jul 2017 Palletisers and depalletisers – see Table B Packaging machines Platform scales 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers, pallet wrappers and strapping machines) – see Table B Packaging machines Processing assets: Cleaning and pre-cleaning assets: Air screen 15 * 1 Jul 2017 Flat bed 8 * 1 Jul 2017 Screens 10 * 1 Jul 2017 Conditioning assets: Clippers/debearders 9 * 1 Jul 2017 Conditioning units/drying units/heaters 7 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Mixers 12 * 1 Jul 2017 Seed treaters 10 * 1 Jul 2017 Separating assets: Gravity tables 15 * 1 Jul 2017 Rotary sieves 10 * 1 Jul 2017 Indented cylinders 15 * 1 Jul 2017 Spirals 15 * 1 Jul 2017 Splitters 12 * 1 Jul 2017 Product and raw material handling and receiving assets: Augers 12 * 1 Jul 2017 Chaser bins 15 * 1 Jul 2017 Crates: Wooden 5 * 1 Jul 2017 Wooden (mesh reinforced) 20 * 1 Jul 2017 Elevators (including bucket elevators) 15 * 1 Jul 2017 Field bins 10 * 1 Jul 2017 Silos – conditioning 20 * 1 Jul 2017 Tubulators/Mobile belt conveyors/Belt shifters 10 * 1 Jul 2017 Weighbridges – See Table B Weighbridges Quality control assets: Magnets 7 * 1 Jul 2017 Metal detectors 8 * 1 Jul 2017 Sorting and sizing assets: Colour sorters 8 * 1 Jul 2017 Support assets: Air Compressors 7 * 1 Jul 2017 Extraction assets (including dust collectors and fans) 9 * 1 Jul 2017 MINING (06000 to 10900) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Crushing and milling assets: Crushers: Cone and gyratory 25 * 1 Jul 2003 Feeder breaker 20 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Impact and rotary 20 * 1 Jul 2003 Jaw 25 * 1 Jul 2003 Roller (including roll sizers) 20 * 1 Jul 2003 Grinding mills: Ball and rod 25 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Hammer 15 * 1 Jul 2003 SAG (autogenous) 25 * 1 Jul 2003 Hydrometallurgy and Pyrometallurgy assets: Adsorption process assets 20 * 1 Jul 2003 Agglomeration (pelletizing) assets 25 * 1 Jul 2003 Calcination process assets (including kilns) 25 * 1 Jul 2003 Casting process assets for casting billets or ingots 30 * 1 Jul 2003 Converting process assets (including rotatable cylindrical furnaces) 30 * 1 Jul 2003 Cooling process assets (including cooling towers) 25 * 1 Jul 2003 Counter current decantation (CCD) process assets 20 * 1 Jul 2003 Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003 Electrolysis process assets (including electrowinning process and electro refining process assets including tanks) 20 * 1 Jul 2003 Filtration process assets 15 * 1 Jul 2003 Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 1 Jul 2003 Gas recovery process assets (including stripping and absorption assets) 25 * 1 Jul 2003 Ion exchange process assets 15 * 1 Jul 2003 Leaching process assets: Atmospheric 15 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Pressure 25 * 1 Jul 2003 Neutralisation process assets 20 * 1 Jul 2003 Pots and ladles used for molten materials 30 * 1 Jul 2003 Precipitation process assets (including tanks and agitators) 20 * 1 Jul 2003 Pressure vessels 30 * 1 Jul 2003 Roasting process assets (including kilns and furnaces) 30 * 1 Jul 2003 Sintering process assets (including continuous sintering machines) 30 * 1 Jul 2003 Smelting process assets (including furnaces) 25 * 1 Jul 2003 Solution treatment and metal recovery assets 20 * 1 Jul 2003 Solvent extraction process assets (including mixer-settler units) 20 * 1 Jul 2003 Tailings stills 20 * 1 Jul 2003 Infrastructure support assets: Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers) 25 * 1 Jul 2003 Mineral treatment structure 40 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Materials handling assets: Belt magnets, samplers, metal detectors and analysers 15 * 1 Jul 2003 Bins, chutes, hoppers, bunkers and silos 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt) 20 * 1 Jul 2003 Vibrating 15 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks and spheres 25 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Stacks (chimney) 30 * 1 Jul 2003 Stockpile assets: Reclaim tunnel flow valves and activators 25 * 1 Jul 2003 Stackers, reclaimers and stacker/reclaimers 25 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Trippers/stackers and stacking conveyor systems 25 * 1 Jul 2003 Tunnel vent and exhaust fans 15 * 1 Jul 2003 Water recycling facilities 20 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Weighing machines (including weighers for feeders and conveyors) 20 * 1 Jul 2004 Mineral dressing assets: Classification, gravity separation and dewatering assets: Centrifuges 15 * 1 Jul 2003 Cyclones: Dense medium and heavy medium 8 * 1 Jul 2003 Generally (including classifying, desliming, and hydrocyclones) 15 * 1 Jul 2003 Generally 18 * 1 Jul 2003 Hydraulic classifiers and teetered bed separators 20 * 1 Jul 2003 Jigs 25 * 1 Jul 2003 Pneumatic tables and air separators 25 * 1 Jul 2003 Settling cones 25 * 1 Jul 2003 Shaking tables 25 * 1 Jul 2003 Sluices and cone concentrators 25 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Electrostatic separation assets 20 * 1 Jul 2003 Filtration assets (including pressure filtration and vacuum filtration equipment) 15 * 1 Jul 2003 Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) 20 * 1 Jul 2003 Magnetic separation assets (including cross belt, drum and disc types) 20 * 1 Jul 2003 Screening assets 15 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Port assets – see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Railway infrastructure assets and rolling-stock – see Table A Rail freight and passenger transport services (47100 to 47200) Surface mobile mining machines: Bucket wheel excavators 30 * 1 Jul 2002 Compressors 20 * 1 Jul 2002 Cranes 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Draglines 30 * 1 Jul 2002 Drill rigs (Production) 10 * 1 Jul 2002 Electric rope shovels 25 * 1 Jul 2002 Generators 10 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Hydraulic excavators (including hydraulic front shovels) 10 * 1 Jul 2002 Lighting systems 10 * 1 Jul 2002 Off highway trucks (including articulated, rigid dump, service, fuel and water trucks) 10 * 1 Jul 2002 Rollers 15 * 1 Jul 2002 Scrapers 7 * 1 Jul 2002 Skid steer loader 7 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Tailings dams 20 1 Jan 2001 Underground mobile mining machines: Compressors 10 * 1 Jul 2002 Continuous haulage systems 10 * 1 Jul 2002 Continuous miners 10 * 1 Jul 2002 Drill rigs: Diamond 20 * 1 Jul 2002 Production 7 * 1 Jul 2002 Feeder breakers 15 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Jumbos 10 * 1 Jul 2002 Load-haul-dump machines 6 * 1 Jul 2002 Long-wall equipment: Armoured face conveyors 6 * 1 Jul 2002 Beam stage loaders 7 * 1 Jul 2002 Hydraulic pump modules 15 * 1 Jul 2002 Hydraulic roof supports 10 * 1 Jul 2002 Impact crushers 10 * 1 Jul 2002 Mobile conveyors tail end 5 * 1 Jul 2002 Roof support relocation vehicles 10 * 1 Jul 2002 Shearers 7 * 1 Jul 2002 Shearer carriers 10 * 1 Jul 2002 Maintenance vehicles 8 * 1 Jul 2002 Personnel transporters 8 * 1 Jul 2002 Raise borers and down reamers 20 * 1 Jul 2002 Roof bolters 8 * 1 Jul 2002 Scissor lifts 6 * 1 Jul 2002 Shuttle cars 12 * 1 Jul 2002 Skid steer loaders 12 * 1 Jul 2002 Underground haulage trucks 6 * 1 Jul 2002 Wheel loaders 6 * 1 Jul 2002 Workshop plant 20 1 Jan 2001 Coal mining (06000) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Coal preparation assets: Centrifuges 15 * 1 Jul 2003 Crushing assets (including feeder breakers, impact, roller and rotary crushers) 20 * 1 Jul 2003 Cyclones: Dense medium, heavy medium 6 * 1 Jul 2003 Generally (including classifying, desliming and hydrocyclones) 10 * 1 Jul 2003 Filtration assets (including belt, drum and vacuum filters) 15 * 1 Jul 2003 Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) 20 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Jigs and heavy medium baths 25 * 1 Jul 2003 Magnetic separators 20 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Infrastructure support assets: Analysers, belt magnets, grinding mills, metal detectors and samplers 15 * 1 Jul 2003 Coal preparation facility framework/structure 40 * 1 Jul 2003 Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers) 25 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally (including centrifugal pumps) 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Tunnel vent or exhaust fans 15 * 1 Jul 2003 Valves and other non pipe fittings 10 * 1 Jul 2003 Water recycling facility 20 * 1 Jul 2003 Water storage dams (including fire services dams and water storage dams generally) 30 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Materials handling assets: Bins, chutes, hoppers, silos and storage bunkers 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt feeders) 20 * 1 Jul 2003 Vibrating feeders 15 * 1 Jul 2003 Stockpile spraying system 20 * 1 Jul 2003 Stockpile stackers, reclaimers and stacker reclaimers: Generally (including all machinery) 25 * 1 Jul 2003 Reclaim tunnels 25 * 1 Jul 2003 Trippers/stackers 25 * 1 Jul 2003 Oil and gas extraction (07000) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery: Control systems 10 * 1 Jul 2002 Domestic gas processing assets (including centrifugal compressor, column, gas turbine, heat exchanger, piping and turbo expander) 30 *# 1 Jul 2002 Electricity generation assets – see Table A Electricity supply (26110 to 26400) Flare towers for gas flares 25 *# 1 Jul 2002 Fractionation train assets (including air coolers, columns, compressors, heat exchangers, piping and pumps) 30 *# 1 Jul 2002 Hot water system assets 17 ½ *# 1 Jul 2002 Instruments 12 ½ * 1 Jul 2002 LNG holding facility assets (including boil off gas compressors, cryogenic storage tanks, loading arms, pumps and tanks) 30 *# 1 Jul 2002 LNG train assets (including centrifugal compressors, columns, cryogenic heat exchangers, gas turbine drivers and other heat exchangers) 30 *# 1 Jul 2002 Stabiliser process assets (including columns, heat exchangers, pumps and reciprocating compressors) 30 *# 1 Jul 2002 Storage and loading assets (including cryogenic storage tanks, jetties, loading arms, LPG chillers and pumps) 30 *# 1 Jul 2002 Trunkline onshore terminal (TOT) assets: Flash tanks 20 *# 1 Jul 2002 Slugcatcher and associated piping 30 *# 1 Jul 2002 Valves including control valves 12 ½ * 1 Jul 2002 Gas production assets: Central production facility assets: Boilers 10 * 1 Jul 2002 Cabling for power and control systems 30 *# 1 Jul 2002 Diesel systems 15 * 1 Jul 2002 Drains systems 20 *# 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare system assets: Carbon steel piping 15 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Stainless steel piping 30 *# 1 Jul 2002 Fuel gas systems 30 *# 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skid, vessels and assets used onshore) 30 *# 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Heat exchangers 30 *# 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Major stainless steel (or lined) vessels 30 *# 1 Jul 2002 Offshore platforms: Generally (including accommodation modules, flare structures, helidecks, jackets, primary steel work and topsides secondary steel work) 30 *# 1 Jul 2002 Topsides tertiary steelwork (including handrails, ladders and stairs) 15 * 1 Jul 2002 Piping 30 *# 1 Jul 2002 Pumps: Circulation pump 12 ½ * 1 Jul 2002 Generally 20 *# 1 Jul 2002 Seawater lift pumps 15 * 1 Jul 2002 Shutdown and fire/gas systems 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 30 *# 1 Jul 2002 Utility air compressors 15 * 1 Jul 2002 Coal seam gas extraction assets: Infield gathering systems used for gas and associated water (including polyethylene (PE) pipes and pumps) 20 *# 1 Jul 2016 Water assets: Storage ponds and tanks for water and brine 30 *# 1 Jul 2016 Treated water distribution assets 30 *# 1 Jul 2016 Treated water irrigation assets – see Table A Agriculture, Forestry and Fishing (01110 to 05290), water assets Water treatment facility assets (including desalination plants, reverse osmosis, brine concentration and crystallisation assets) 20 *# 1 Jul 2016 Well assets: Downhole equipment (including pumps, but excluding well casing) 5 * 1 Jul 2016 Wellpad surface assets (including christmas trees, separators and telemetry equipment) 20 *# 1 Jul 2016 Wells 20 *# 1 Jul 2016 Control systems 10 * 1 Jul 2002 Electricity generation assets – see Table A Electricity supply (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Infield pipeline 30 *# 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 20 *# 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 15 * 1 Jul 2002 Wellheads and christmas trees 30 *# 1 Jul 2002 Oil production assets: Central production facility assets (excluding FPSOs): Boilers 10 * 1 Jul 2002 Circulation pumps 12 ½ * 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skids, vessels and assets used onshore) 15 * 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Generally (including offshore platforms) 15 * 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Pumps: Circulation pumps 12 ½ * 1 Jul 2002 Other 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 15 * 1 Jul 2002 Control systems 10 * 1 Jul 2002 Electricity generation assets – see Table A Electricity supply (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Infield pipelines 15 * 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 15 * 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 10 * 1 Jul 2002 Wellheads and christmas trees 15 * 1 Jul 2002 Port assets – see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Iron ore mining (08010) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Infrastructure support assets: Blowers, high pressure 15 * 1 Jan 2006 Dust suppression/control equipment 15 * 1 Jan 2006 Materials handling assets: Feeders: Vibrating 10 * 1 Jan 2006 Mineral dressing assets: Cyclones, dense/heavy medium (unlined nihard) 1 * 1 Jan 2006 Dense medium separation assets (including baths and drums) 20 * 1 Jan 2006 Magnetic separation assets: LIMS (low intensity magnetic separators) 20 * 1 Jan 2006 WHIMS (wet high intensity magnetic separators) 15 * 1 Jan 2006 Screening assets 10 * 1 Jan 2006 Gold ore mining (08040) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Gold ore processing assets: Adsorption process assets 15 * 1 Jul 2004 Carbon regeneration kilns 12 * 1 Jul 2004 Concentrators (including inline pressure jigs and mechanical concentrators) 10 * 1 Jul 2004 Crushing assets: Cone/gyratory crushers 20 * 1 Jul 2004 Hydraulic rock breakers 12 * 1 Jul 2004 Jaw crushers 20 * 1 Jul 2004 Electrowinning/electrorefining assets 17 * 1 Jul 2004 Elution columns 12 * 1 Jul 2004 Elution storage tanks 17 * 1 Jul 2004 Laboratory assets: Atmospheric adsorption spectrometers 10 * 1 Jul 2004 Generally (including drying ovens, pulverisers, crushers, gas fired ovens, fume cupboards) 15 * 1 Jul 2004 Leaching process assets (including carbon in pulp and carbon in leach processes) 15 * 1 Jul 2004 Shaking tables 12 * 1 Jul 2004 Smelting furnaces 15 * 1 Jul 2004 Thickening assets 20 * 1 Jul 2004 Mineral sand mining (08050) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) 20 * 1 Jan 2003 Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) 15 * 1 Jan 2003 Crushing assets (including drum scrubbers) 30 * 1 Jan 2003 Dredges 20 * 1 Jul 2009 Drying assets: Generally (including flash and fluid bed dryers and fluid bed heaters) 20 * 1 Jan 2003 Rotary dryer kilns 30 * 1 Jan 2003 Dust management assets: Baghouse filters and extractors 30 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Multiclones 20 * 1 Jan 2003 Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) 20 * 1 Jan 2003 Filtration/dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) 15 * 1 Jan 2003 Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators and wet high intensity magnets) 20 * 1 Jan 2003 Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) 30 * 1 Jan 2003 Screening assets (including screens and trommels) 15 * 1 Jan 2003 Support assets: Control systems 10 * 1 Jan 2003 Pipes and pipelines (including valves and fittings): Generally 20 * 1 Jan 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps 20 * 1 Jan 2003 Tanks: Constant density and thickening 20 * 1 Jan 2003 Generally (including acid leaching and water) 15 * 1 Jan 2003 Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) 30 * 1 Jan 2003 Waste gas handling assets: Afterburners 20 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Electrostatic precipitators 30 * 1 Jan 2003 Scrubbers and stacks 20 * 1 Jan 2003 Nickel ore mining (08060) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Nickel ore processing assets: Mineral treatment structures (including structure holding walkways, supporting assets and thoroughfares) 20 * 1 Jul 2004 Reagent pumps (including high pressure acid leach pumps) 5 * 1 Jul 2004 Construction material mining (09110 to 09190) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Control systems (for conveying, crushing and screening assets) 10 * 1 Jul 2003 Conveyors: Gravity take-up 25 * 1 Jul 2003 Screw take-up 15 * 1 Jul 2003 Crushers: Generally 20 * 1 Jul 2003 Mobile (track or wheel mounted machinery including screening and conveying components) 15 * 1 Jul 2003 Cyclones 15 * 1 Jul 2003 Dredges 20 * 1 Jul 2009 Drill rigs 8 * 1 Jul 2003 Electrical switching assets 20 * 1 Jul 2003 Graders 15 * 1 Jul 2003 Heavy mobile quarry assets not specifically listed – see Table A Mining (06000 to 10900) Hydraulic oversize rock breakers (mounted above primary crusher) 8 * 1 Jul 2003 Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) 20 * 1 Jul 2003 Pug mills 15 * 1 Jul 2003 Screening assets 12 * 1 Jul 2003 Wheel loaders 10 * 1 Jul 2003 Wire saws 10 * 1 Jul 2003 Other non-metallic mineral mining and quarrying n.e.c. (09909) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Salt harvesting assets: Culverts for conveying seawater/brine/bitterns 50 * 1 Jul 2021 Dollies 10 * 1 Jul 2021 Dozers 8 * 1 Jul 2021 Excavators 10 * 1 Jul 2021 Front end loaders 8 * 1 Jul 2021 Graders 8 * 1 Jul 2021 Harvesters 7 * 1 Jul 2021 Levees 40 * 1 Jul 2021 Mobile pump stations 5 * 1 Jul 2021 Port assets: Mooring buoys 25 * 1 Jul 2021 Other port assets (including dolphins, ship loaders and stackers) – see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Pumps: Bore pumps 10 * 1 Jul 2021 Channel feed pumps and concentrator pond pumps 10 * 1 Jul 2021 Primary intake pumps 15 * 1 Jul 2021 Tractors 10 * 1 Jul 2021 Trailers 10 * 1 Jul 2021 Trucks 12 * 1 Jul 2021 Tugboats – see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Petroleum exploration services (10112) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Exploration assets used offshore: Down hole geophysics units – skid mounted 10 * 1 Jan 2007 Drill strings 3 * 1 Jan 2007 Offshore drilling rigs (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, platforms, rig powering and transmissions) 20 * 1 Jan 2007 Exploration assets used onshore: Down hole geophysics units – truck mounted 12 * 1 Jan 2007 Drill strings 4 * 1 Jan 2007 Onshore surface drilling rigs (including blow out preventers, derricks, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmissions) 15 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Seismic survey assets: Airguns 5 * 1 Jan 2007 Hydrophones 5 * 1 Jan 2007 Mineral exploration services (10122) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Exploration assets: Drill rigs: Surface (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmission and trucks) 10 * 1 Jan 2007 Underground 5 * 1 Jan 2007 Geophysical survey assets: Airborne geophysical assets (including magnetometers, receivers and transmitters): Aircraft integrated 10 * 1 Jan 2007 Aircraft demountable 8 * 1 Jan 2007 Down hole geophysical assets (including acoustic televiewers, callipers, density tools, dipmeters, draw works, neutron probes, sonic probes, receiver/transmitter modules and sondes): Portable assets 5 * 1 Jan 2007 Vehicle integrated assets 8 * 1 Jan 2007 Ground geophysical assets (including gravity instruments, resistivity receivers and transmitters, scintillometers and spectrometers) 5 * 1 Jan 2007 Portable ground geophysical assets (including electromagnetics, ground magnetics, ground penetrating radars and radiometrics) 5 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Seismic survey assets: Cabling 3 * 1 Jan 2007 Geophones 5 * 1 Jan 2007 Global positioning systems 5 * 1 Jan 2007 Processing systems 3 * 1 Jan 2007 Recording systems 10 * 1 Jan 2007 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Vibration source assets: Buggy mounted shear wave vibrators 10 * 1 Jan 2007 Drilling rigs – shot hole 10 * 1 Jan 2007 Ground impactors 4 * 1 Jan 2007 Other mining support services (10900) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Gas and oil mining support services (excluding offshore services): Cementing assets: Batch mixing assets: Batch mixing units (excluding batch mixing units incorporated with trailers) 8 * 1 Jul 2018 Trailers (incorporating batch mixing unit and trailer) 10 * 1 Jul 2018 Cement silos: Fixed steel 30 * 1 Jul 2018 Mobile 10 * 1 Jul 2018 Cement tankers (incorporating tank and trailer) – see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Pumping units 10 * 1 Jul 2018 Drilling assets: Bottom hole assemblies (including logging while drilling tools, measuring while drilling tools, motors and stabilisers) 5 * 1 Jul 2018 Coil tubing assets: Pumping units 7 * 1 Jul 2018 Reel and power units 10 * 1 Jul 2018 Downhole fishing and remedial tools (including casing swages, junk magnets and milling tools) 5 * 1 Jul 2018 Drill rigs 10 * 1 Jul 2018 Drill strings 5 * 1 Jul 2018 Fluid assets (including centrifuges, pumps and shear units) 10 * 1 Jul 2018 Mobile fluid tanks 10 * 1 Jul 2018 Well control equipment (including blow out preventers and choke manifolds) 5 * 1 Jul 2018 Hydraulic fracturing assets: Blenders 8 * 1 Jul 2018 Frac tanks 10 * 1 Jul 2018 Pumps 8 * 1 Jul 2018 Mineral mining support services: Blasting assets: Augers 10 * 1 Jul 2017 Blast hole pumps 7 * 1 Jul 2017 Explosive boxes 5 * 1 Jul 2017 Magazines 10 * 1 Jul 2017 Mobile processing units (MPUs): Surface Motor vehicles – see Table B Motor vehicles and trailers MPUs 9 * 1 Jul 2017 Underground MPUs (incorporating motor vehicle and MPU) 6 * 1 Jul 2017 Remote control blasting units 5 * 1 Jul 2017 Stemming buckets 7 * 1 Jul 2017 Dewatering pumps 12 * 1 Jul 2017 Surface drill rigs (production) 10 * 1 Jul 2017 MANUFACTURING (11110 to 25990) Meat processing (11110) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Boning room assets: Boneless meat packing stations 20 * 1 Jul 2013 Boning and slicing stations 20 * 1 Jul 2013 Boning hoists 5 * 1 Jul 2013 Chine bone removal machines 10 * 1 Jul 2013 De-sinewed mince meat machines 10 * 1 Jul 2013 Dicing and mincing machines 10 * 1 Jul 2013 Dump and product bins 15 * 1 Jul 2013 Frenching machines 8 * 1 Jul 2013 Knuckle and aitch bone pullers 5 * 1 Jul 2013 Loin/saddle deboning machines 10 * 1 Jul 2013 Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Pneumatic knives (including meat trimmers/round knives and de-fatting knives) 2 * 1 Jul 2013 Pork brine and marinade mixers 10 * 1 Jul 2013 Pork de-rinders 10 * 1 Jul 2013 Pork marinade injectors 10 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Sausage filling machines 10 * 1 Jul 2013 Saws: Band saws 10 * 1 Jul 2013 Bone saws 5 * 1 Jul 2013 Breaking saws: Circular electric 3 * 1 Jul 2013 Circular hydraulic 2 * 1 Jul 2013 Reciprocating electric 5 * 1 Jul 2013 Reciprocating pneumatic 3 * 1 Jul 2013 Skinning or denuding machines 10 * 1 Jul 2013 Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Weight graders 5 * 1 Jul 2013 X-ray and chemical lean analysis machines 10 * 1 Jul 2013 Cold storage assets: Air curtains 5 * 1 Jul 2013 Ammonia condensers 10 * 1 Jul 2013 Blast freezer tunnels 20 * 1 Jul 2013 Blast freezers 20 * 1 Jul 2013 Carbon dioxide (CO 2 ) snow making machines 10 * 1 Jul 2013 Carton conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Chiller tunnels 20 * 1 Jul 2013 Chillers (incorporating pneumatic gates) 15 * 1 Jul 2013 Dehumidifiers: Desiccant 10 * 1 Jul 2013 Refrigerant 15 * 1 Jul 2013 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 5 * 1 Jul 2013 Evaporators 15 * 1 Jul 2013 Freezers 20 * 1 Jul 2013 Load out bays (incorporating air tight truck pads and hydraulic platforms) 15 * 1 Jul 2013 Overhead carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Plate freezers 20 * 1 Jul 2013 Pressure vessels 20 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Storage racking and stillages 10 * 1 Jul 2013 Transfer roller conveyors 10 * 1 Jul 2013 Livestock handling assets: Cattle soaker pens 15 * 1 Jul 2013 Cattle wash/soaker control systems 10 * 1 Jul 2013 Cattle washes 15 * 1 Jul 2013 Cattle yards (incorporating concrete base and galvanised steel posts and rails) 20 * 1 Jul 2013 Feed auger systems 10 * 1 Jul 2013 Hydraulic forcing pen gates 10 * 1 Jul 2013 Lead-up races 20 * 1 Jul 2013 Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) 15 * 1 Jul 2013 Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails) 20 * 1 Jul 2013 Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails) 10 * 1 Jul 2013 Water troughs 12 * 1 Jul 2013 Packaging assets: Automatic carton erecting and lidding machines 10 * 1 Jul 2013 Bagging machines 5 * 1 Jul 2013 Bar code label printers 3 * 1 Jul 2013 Bar code readers 4 * 1 Jul 2013 Carton weigh label stations 7 * 1 Jul 2013 Flow wrappers 10 * 1 Jul 2013 Labelling machines 5 * 1 Jul 2013 Meat compactors 10 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Netting machines 5 * 1 Jul 2013 Palletisers and de-palletisers 10 * 1 Jul 2013 Shrink wrappers 10 * 1 Jul 2013 Strapping machines 5 * 1 Jul 2013 Transfer belt conveyors (incorporating belts, drive motors and supporting structures) 10 * 1 Jul 2013 Vacuum packaging systems (incorporating vacuum pumps and booster pumps): Rotary systems 12 * 1 Jul 2013 Tunnel systems 12 * 1 Jul 2013 Weighing scales 4 * 1 Jul 2013 Rendering plant: Bagging/weigh batching machines 10 * 1 Jan 2001 Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins) 15 * 1 Jan 2001 Blood drying equipment (includes blood holding tanks, agitated holding tanks, coagulators, driers, decanters and dried blood hoppers) 10 * 1 Jan 2001 Cookers and driers (includes batch cookers, continuous cookers, continuous driers and pre-heater) 15 * 1 Jan 2001 Decanters/centrifuges 12 * 1 Jan 2001 Environmental control equipment (including condensers and associated equipment, bio-filters, air-scrubbers, after-burners and dissolved air flotation systems) 10 * 1 Jan 2001 Feathrolysers/feather hydrolysers 10 * 1 Jan 2001 Magnets 15 * 1 Jan 2001 Mills 10 * 1 Jan 2001 Mincers/grinders 5 * 1 Jan 2001 Pans and screens (includes percolator pans/screen and shaker screens) 15 * 1 Jan 2001 Pre-breakers/pre-hoggers 10 * 1 Jan 2001 Screw and bucket elevators 10 * 1 Jan 2001 Screw presses/expeller presses 13 * 1 Jan 2001 Separators/polishers 15 * 1 Jan 2001 Tallow storage tanks 15 * 1 Jan 2001 Waste heat evaporators 15 * 1 Jan 2001 Slaughter floor assets: Beef hide pullers (fixed and traversing) 15 * 1 Jul 2013 Bung ring expanders: Pneumatic 3 * 1 Jul 2013 Manual handheld 5 * 1 Jul 2013 Cattle restrainers (incorporating centre track belly conveyors) 12 * 1 Jul 2013 Carcass cleaning systems: Cutting line sanitising systems (incorporating vacuum pumps and collection tanks) 8 * 1 Jul 2013 Decontamination chambers 20 * 1 Jul 2013 Dehorners 5 * 1 Jul 2013 Electrical immobilisers 12 * 1 Jul 2013 Electrical stimulators 12 * 1 Jul 2013 Evisceration tables (incorporating organ pans) 15 * 1 Jul 2013 Head cutters and droppers: Automatic 10 * 1 Jul 2013 Handheld hydraulic 5 * 1 Jul 2013 Hock cutters 5 * 1 Jul 2013 Knife blade sharpening machines 5 * 1 Jul 2013 Knocking boxes (incorporating head restrainers) 12 * 1 Jul 2013 Landing tables and bleed slat conveyors 15 * 1 Jul 2013 NLIS readers: Handheld wands 2 * 1 Jul 2013 Fixed gate readers 10 * 1 Jul 2013 Swinging gate readers 5 * 1 Jul 2013 Offal processing assets: Chilled water systems 10 * 1 Jul 2013 Fat vacuum transfer systems 10 * 1 Jul 2013 Head splitters 7 * 1 Jul 2013 Intestine processing machines 10 * 1 Jul 2013 Jaw breakers 5 * 1 Jul 2013 Offal bins 15 * 1 Jul 2013 Offal chutes 15 * 1 Jul 2013 Offal cutting tables 15 * 1 Jul 2013 Offal packing stations 15 * 1 Jul 2013 Offal transfer conveyors (incorporating belts, drives, motors and supporting structure) 10 * 1 Jul 2013 Offal tumblers 10 * 1 Jul 2013 Offal washers 10 * 1 Jul 2013 Tongue cleaners 10 * 1 Jul 2013 Tripe cookers/centrifuges 10 * 1 Jul 2013 Overhead bleed, dressing and trim conveyors ((incorporating housings, handles, chains and motors) including elevators and lowerators) 20 * 1 Jul 2013 Pneumatic knives: De-hiding knives 2 * 1 Jul 2013 Meat trimmers/round knives and de-fatting knives 2 * 1 Jul 2013 Preparation and trimming stations 15 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Saws: Brisket saws 5 * 1 Jul 2013 Splitting saws 5 * 1 Jul 2013 Scribing saws 3 * 1 Jul 2013 Sheep brisket scissors 5 * 1 Jul 2013 Sheep restrainers (incorporating belts, pulleys, drives and motors) 10 * 1 Jul 2013 Sheep skin pullers 10 * 1 Jul 2013 Specialised pork slaughter floor assets: Carbon dioxide (CO 2 ) stunning chambers (incorporating carousels) 10 * 1 Jul 2013 Carcass grading probes 4 * 1 Jul 2013 De-hairing machines 10 * 1 Jul 2013 Gambrel tables 15 * 1 Jul 2013 Polishers 10 * 1 Jul 2013 Scalding tanks 15 * 1 Jul 2013 Singers 10 * 1 Jul 2013 Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) 8 * 1 Jul 2013 Stunners: Electric stunners 5 * 1 Jul 2013 Manual bolt stunners with cartridges 5 * 1 Jul 2013 Pneumatic bolt stunners 7 * 1 Jul 2013 Waste belt conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Waste screw conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Support assets: Air and spring balancers and counter weights 5 * 1 Jul 2013 Compressed air assets: Air compressors 10 * 1 Jul 2013 Air dryers 10 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Control systems assets: Flow meters 10 * 1 Jul 2013 Instruments and sensors 10 * 1 Jul 2013 Turbidity meters 7 * 1 Jul 2013 Variable speed drives (VSDs) 10 * 1 Jul 2013 Fire protection systems 15 * 1 Jul 2013 Hand air driers 3 * 1 Jul 2013 Hand wash basins 15 * 1 Jul 2013 Hide preparation assets: Bale presses 10 * 1 Jul 2013 Sheep skin and hide mixers, salt tumblers and agitators 6 * 1 Jul 2013 Hydraulic power packs 10 * 1 Jul 2013 Laboratory assets 10 * 1 Jul 2013 Sterilisers 15 * 1 Jul 2013 Truck and livestock crate washes 20 * 1 Jul 2013 Waste water assets: Aerators and agitators 10 * 1 Jul 2013 Aerobic ponds 30 * 1 Jul 2013 Anaerobic ponds 30 * 1 Jul 2013 Belt filter presses 15 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Dissolved air flotation systems 15 * 1 Jul 2013 Effluent distribution pipes 15 * 1 Jul 2013 Effluent drum filters 10 * 1 Jul 2013 Effluent irrigators (including centre pivot, lateral and travelling gun) 10 * 1 Jul 2013 Effluent pumps 7 * 1 Jul 2013 Effluent screens 10 * 1 Jul 2013 Effluent storage tanks 15 * 1 Jul 2013 Methane gas cogeneration assets – see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pond covers 10 * 1 Jul 2013 Pond liners 10 * 1 Jul 2013 Sequential batch reactors 10 * 1 Jul 2013 Settling ponds 30 * 1 Jul 2013 Solids dewatering presses 10 * 1 Jul 2013 Water assets: Boilers 20 * 1 Jul 2013 Bore pumps 7 * 1 Jul 2013 Bores 30 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Clarifiers 20 * 1 Jul 2013 High stage pump sets 7 * 1 Jul 2013 Hot water systems 10 * 1 Jul 2013 Heat exchangers 10 * 1 Jul 2013 Raw water filters 15 * 1 Jul 2013 Raw water in-feed pump sets 10 * 1 Jul 2013 Reverse osmosis systems (incorporating pumps, pipe work, membranes and controls) 10 * 1 Jul 2013 Water distribution pipes 20 * 1 Jul 2013 Water softeners 10 * 1 Jul 2013 Water storage tanks 20 * 1 Jul 2013 Water tank liners 15 * 1 Jul 2013 Poultry processing (11120) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Chilling assets: Freezers (including blast tunnels, in-line air chillers, and spiral freezers) 15 * 1 Jul 2017 Spin chillers and immersion chillers 15 * 1 Jul 2017 Conveyors: overhead chains (carrying birds) 1 * 1 Jul 2017 Cut up & portion cutting assets: Cut-up machines (for body, breast, legs, necks, wings etc) 12 * 1 Jul 2017 Dicers, flatteners and portion cutters (including air, bowl, vacuum, vertical, water jet etc) 6 * 1 Jul 2017 Deboning area assets: Automatic deboners 10 * 1 Jul 2017 Bone scanners (x-ray or photo) 7 * 1 Jul 2017 Cone lines 10 * 1 Jul 2017 Extruders, grinders and mechanical deboned meat (MDM) machines 10 * 1 Jul 2017 Saws and pneumatic guns 5 * 1 Jul 2017 Skinners 6 * 1 Jul 2017 Defeathering equipment: Pluckers or pickers 13 * 1 Jul 2017 Pluckers (drums and wax peelers) 6 * 1 Jul 2017 Pluckers (waterfowl necks or tails) 7 * 1 Jul 2017 Scalders (air or water) 11 * 1 Jul 2017 Waxing tanks 8 * 1 Jul 2017 Evisceration equipment: Croppers, feet removers, giblet processors, head removers, heart lung harvesters, heart lung separators, openers, vent cutters etc) 11 * 1 Jul 2017 Inside/outside bird washers 15 * 1 Jul 2017 Further processing assets: Coating machines, breaders, dusters etc 10 * 1 Jul 2017 Filling machines (including Kiev, sausage, stuffing etc) 10 * 1 Jul 2017 Injectors (including brine, saline, seasoning etc) 15 * 1 Jul 2017 Marinating machines (including marinade sprayers, mixers, vacuum tumbler massagers etc) 10 * 1 Jul 2017 Ovens and cookers (including gyro, spiral, steam, thermal fluid fryers, vertical airflow etc) 15 * 1 Jul 2017 Grading equipment: Camera vision scanners 6 * 1 Jul 2017 Overhead chain weighing, sorting, and transfer systems 7 * 1 Jul 2017 Killing equipment: Controlled atmosphere stunning (CAS) machines 10 * 1 Jul 2017 Electric water stunners 12 * 1 Jul 2017 Killers 12 * 1 Jul 2017 Live bird handling systems (including live bird containers) 12 * 1 Jul 2017 Packaging machines generally (bagging machines, batchers, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) – see Table B Packaging machines Shrink dip tanks and shrink wrap tunnels 10 * 1 Jul 2017 Cured meat and smallgoods manufacturing (11130) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Ancillary assets: Analysers (including meat analysers) 10 * 1 Jul 2016 Barcode readers, RF guns, scanner guns etc 5 * 1 Jul 2016 Benches and tables 15 * 1 Jul 2016 Bin and tray washers 12 * 1 Jul 2016 Bin lifters and tippers 15 * 1 Jul 2016 Bins: Plastic 5 * 1 Jul 2016 Stainless steel 15 * 1 Jul 2016 Boot washers 10 * 1 Jul 2016 Cages, stillages and trolleys (stainless steel) 15 * 1 Jul 2016 Chillers 15 * 1 Jul 2016 Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) 10 * 1 Jul 2016 Die sets 15 * 1 Jul 2016 Flake ice machines 10 * 1 Jul 2016 Freezers (including blast freezers, crust freezers etc) 15 * 1 Jul 2016 Hoppers 12 * 1 Jul 2016 Piping, pipelines and pipework (stainless steel) 20 * 1 Jul 2016 Platforms and gantries 15 * 1 Jul 2016 Racking and shelving 10 * 1 Jul 2016 Tray stackers/destackers 10 * 1 Jul 2016 Waste water management and treatment systems 20 * 1 Jul 2016 Post-production and packaging assets: Carton tapers 5 * 1 Jul 2016 Clipping/tying/stringing machines (including tie clipping machines) 10 * 1 Jul 2016 Dicing and shredding assets 15 * 1 Jul 2016 Packaging machines generally (bagging machines, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) – see Table B Packaging machines Pasteurisers 15 * 1 Jul 2016 Rods and smoke sticks 12 * 1 Jul 2016 Shrink dip tanks and shrink tunnels 10 * 1 Jul 2016 Slicers and slicing line assets 17 * 1 Jul 2016 Smokehouses 20 * 1 Jul 2016 Thermoformers 15 * 1 Jul 2016 Production assets generally for bacon, ham, meat emulsion products, smallgoods etc (including band saws, cookers, cutters, deboning machines, dicing machines, emulsifiers, filling machines, grinding machines, guillotines, injecting machines, massaging machines, meat pumps, microwave cooking tunnels, mixing machines, netting machines, pump grinders, sausage linkers, shredders, tumbling machines etc) 12 * 1 Jul 2016 Raw material preparation and receiving assets: Brine/pickle preparation system assets 15 * 1 Jul 2016 Carton lifters and pallet lifters 10 * 1 Jul 2016 Carton shredding/stripping machines 10 * 1 Jul 2016 Curing machines 17 * 1 Jul 2016 Decartoning machines 10 * 1 Jul 2016 Floor scales (platform scales) 10 * 1 Jul 2016 Thawing assets (including defrosters, tempering systems and thawers) 15 * 1 Jul 2016 Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) – see Table B Dairy product manufacturing (11310 to 11330) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Ancillary and support assets: Air compression assets – see Table B Air compression assets Ammonia gas detectors 12 * 1 Jul 2018 Automated guided vehicles (AGVs) 12 * 1 Jul 2017 Bag and cardboard compactors 15 * 1 Jul 2017 Benches and tables 15 * 1 Jul 2016 Bin and drum tippers 15 * 1 Jul 2018 Bins generally: Plastic 8 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Boilers – see Table B Boilers Boot washers 10 * 1 Jul 2016 Cages (including cardboard cages and pallet cages) 10 * 1 Jul 2016 Chemical and flammable storage cabinets 10 * 1 Jul 2016 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2016 Contaminant detectors (including magnets, metal detectors and x-ray units) 10 * 1 Jul 2017 Control systems – see Table B Control systems and control system assets Conveyors 15 * 1 Jul 2016 Cooling assets: Chillers 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Crate handling assets (including lifters, stackers and de-stackers, turners etc) 12 * 1 Jul 2016 Dehumidifiers 15 * 1 Jul 2017 Dock levellers 15 * 1 Jul 2016 Dosing systems 15 * 1 Jul 2016 Dust extractors and collectors 20 * 1 Jul 2017 Fire control and alarm assets – see Table B Fire control and alarm assets Floor scrubbers and polishers 10 * 1 Jul 2016 Foamers 10 * 1 Jul 2016 Infeed water treatment assets (excluding water storage tanks) 15 * 1 Jul 2017 Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 10 * 1 Jul 2016 Laboratory equipment: Generally (excluding penetrometers) – see Table B Laboratory assets used in quality control, sample checking etc Penetrometers 13 * 1 Jul 2018 Lifting and handling assets: Forklifts – see Table B Forklifts Hoists 10 * 1 Jul 2016 Lifters (including small bin, box, drum, roll and vacuum lifters) 10 * 1 Jul 2017 Pallet jacks and pallet trucks 10 * 1 Jul 2016 Scissor lifts 15 * 1 Jul 2016 Milk tankers (incorporating tank and trailer) 15 *# 1 Jul 2017 Piping, pipelines and pipework 20 * 1 Jul 2016 Power transformers 40 * 1 Jul 2017 Pumps: Chemical pumps 10 * 1 Jul 2017 Product pumps 12 * 1 Jul 2017 Vacuum pumps 12 * 1 Jul 2017 Water pumps 15 * 1 Jul 2017 Racking 15 * 1 Jul 2016 Refrigeration assets – see Table B Refrigeration assets Resin beads for milk and protein processing and water filtration 5 * 1 Jul 2016 Scales 10 * 1 Jul 2016 Shelving 12 * 1 Jul 2016 Silos 20 * 1 Jul 2016 Steelwork structures (including ladders, platforms and walkways) 20 * 1 Jul 2016 Tanks: Chemical storage tanks 15 * 1 Jul 2016 Water storage tanks 20 * 1 Jul 2016 Trolleys 10 * 1 Jul 2016 Valves 15 * 1 Jul 2016 Washers (including bottle and crate washers) 15 * 1 Jul 2016 Waste water treatment assets 20 * 1 Jul 2016 Water filtration system assets (excluding resin beads) 15 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2016 Assets commonly used for product manufacturing and processing: Feeders (including loss-in-weight feeders and volumetric feeders) 10 * 1 Jul 2017 Heat exchangers 15 * 1 Jul 2016 Heaters (including air heaters and concentrate heaters) 20 * 1 Jul 2017 Homogenisers 15 * 1 Jul 2016 Hoppers 15 * 1 Jul 2017 In-line moisture meters and moisture controllers 10 * 1 Jul 2017 Membrane filtration system assets 15 * 1 Jul 2016 Mixers and blenders 15 * 1 Jul 2016 Pasteurisers and thermalisers 15 * 1 Jul 2017 Separators, decanters, clarifiers and bactofuges 15 * 1 Jul 2017 Standardisers 15 * 1 Jul 2016 Tanks (including storage, mixing, process and balance tanks) 20 * 1 Jul 2016 UHT aseptic processing system assets 15 * 1 Jul 2016 Valve matrixes 15 * 1 Jul 2016 Assets for butter manufacturing: Butter churns (including continuous buttermakers and butter reworkers) 20 * 1 Jul 2018 Butter melters 25 * 1 Jul 2018 Crystallisers 20 * 1 Jul 2018 In-line titrators 10 * 1 Jul 2018 Salt crushers 20 * 1 Jul 2018 Assets for cheese manufacturing: Blockformers 15 * 1 Jul 2017 Cheese cutting machines (including cutters, grinders, shredders and slicers) 15 * 1 Jul 2017 Cheese washers 15 * 1 Jul 2017 Continuous cheese making machines 15 * 1 Jul 2017 Cooker stretchers 15 * 1 Jul 2017 Extruders 15 * 1 Jul 2017 Moulding machines 15 * 1 Jul 2017 Moulds: Plastic 10 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Presses 20 * 1 Jul 2017 Vats: Cheese making vats 20 * 1 Jul 2017 Culture vats 15 * 1 Jul 2017 Assets for dairy powder manufacturing: 1 Jul 2017 Blowers 15 * 1 Jul 2017 Crystallisers 20 * 1 Jul 2017 Dryers (including fluid bed and spray) 20 * 1 Jul 2017 Evaporators (including circulation/vacuum chamber and falling film) 20 * 1 Jul 2017 Powder bins 20 * 1 Jul 2017 Sifters 15 * 1 Jul 2017 Assets for ice cream manufacturing: Blenders and mixers: Bench mounted planetary mixers 15 * 1 Jul 2018 Hand-held stick blenders 5 * 1 Jul 2018 Enrobers (including dippers) 15 * 1 Jul 2018 Extruders and extrusion line stick inserters 15 * 1 Jul 2018 Freezing assets: Blast freezers and freezer tunnels/hardening tunnels (excluding cabinet style self-contained blast freezers) 15 * 1 Jul 2018 Cabinet style self-contained blast freezers 10 * 1 Jul 2018 Ice cream churners/freezers 15 * 1 Jul 2018 Moulding machines, moulds and moulding line stick inserters 15 * 1 Jul 2018 Ovens 15 * 1 Jul 2018 Portable batch pasteurisers 12 * 1 Jul 2018 Slush machines 10 * 1 Jul 2018 Assets for yoghurt manufacturing: 1 Jul 2017 Aerators 15 * 1 Jul 2017 Fruit dosing system assets 15 * 1 Jul 2017 Fermentation tanks 20 * 1 Jul 2017 Incubation room assets: Fans 4 * 1 Jul 2017 Heaters 8 * 1 Jul 2017 Insulated sandwich panels 20 * 1 Jul 2017 Packaging assets: Bottle and lid unscramblers 15 * 1 Jul 2018 Butter patting machines 20 * 1 Jul 2018 Cartoning assets (including carton and case erecting, packing and closing machines, and carton and box sealers/tapers) 15 * 1 Jul 2018 Checkweighers 10 * 1 Jul 2016 Cheese wrapping machines (including overwrappers and thermoforming machines) 12 * 1 Jul 2017 Debaggers (debagging tables) 20 * 1 Jul 2016 Filling and sealing/capping machines (including various types used in the industry such as bag, bin, bottle, bulk, can, carton, pouch and tub filling and sealing/capping machines; form fill and seal machines; preformed cup filling and sealing machines; seamers and clinchers) 15 * 1 Jul 2018 Flow wrappers (including continuous heat seal wrappers) 15 * 1 Jul 2018 Inkjet and laser label printers 7 * 1 Jul 2016 Palletisers and depalletisers 15 * 1 Jul 2016 Palletising robots 10 * 1 Jul 2016 Product identification labellers (including coding machines and label applicators) 10 * 1 Jul 2016 Shrink tunnels 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12 * 1 Jul 2016 Fruit and vegetable processing (11400) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Dried fruit (other than sun-dried) manufacturing assets: Packaging assets: Box sealers (including taping machines) 10 * 1 Jul 2018 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2018 Form fill and seal machines – see Table B Packaging machines Labellers – see Table B Packaging machines Multihead weighers – see Table B Packaging machines Palletisers – see Table B Packaging machines Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) – see Table B Packaging machines Processing assets: Aspirators 20 * 1 Jul 2018 Cappers and destemmers 15 * 1 Jul 2018 Cookers 15 * 1 Jul 2018 Cooling tunnels 15 * 1 Jul 2018 Drying assets (including dehydrators and dryers) 20 * 1 Jul 2018 Mixers 15 * 1 Jul 2018 Pitters 15 * 1 Jul 2018 Riddles (including pre-riddles and rotary sieves) 15 * 1 Jul 2018 Shaker tables 15 * 1 Jul 2018 Sulphur tanks 15 * 1 Jul 2018 Washing assets (including barrel washers, brush washers and ripple washers) 15 * 1 Jul 2018 Product and raw material handling assets: Bins 10 * 1 Jul 2018 Bin tippers 15 * 1 Jul 2018 Conveyors and elevators 15 * 1 Jul 2018 Quality control and inspection assets: Colour sorters and laser scanners 10 * 1 Jul 2018 Inspection equipment (including checkweighers and metal detectors) – see Table B Packaging machines Testing equipment 15 * 1 Jul 2018 Support assets: Cool rooms – see Table B Refrigeration assets Weighers 20 * 1 Jul 2018 Fruit juice and fruit juice drink manufacturing assets: Evaporators (used in concentrate manufacture) 20 * 1 Jul 2010 Extraction assets: Break tanks 20 * 1 Jul 2010 Centrifugal decanters 15 * 1 Jul 2010 Crushing and milling assets (including hammer mills) 15 * 1 Jul 2010 Extractors (including presses and reamers) 20 * 1 Jul 2010 Filters (including membrane, pressure and vacuum filters) 20 * 1 Jul 2010 Finishers 20 * 1 Jul 2010 Fruit sizing assets (including sizing belts/heads and sorting tables) 10 * 1 Jul 2010 Pulp and rind mincers 20 * 1 Jul 2010 Pulper-finishers 15 * 1 Jul 2010 Roller/spreaders 20 * 1 Jul 2010 Tomato choppers 15 * 1 Jul 2010 Washers (including brush washers, flume tanks and pre-clean water hoppers) 15 * 1 Jul 2010 Filling and sealing assets: Bottle inverters 20 * 1 Jul 2010 Cap sorters 10 * 1 Jul 2010 Capping machines 15 * 1 Jul 2010 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2010 Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels) 15 * 1 Jul 2010 Filling machines (including aseptic fillers, bag in box fillers, cup fillers, gable top carton fillers and plastic bottle fillers) 20 * 1 Jul 2010 Handling assets: Bottle rinsing machines 20 * 1 Jul 2010 Bottle unscramblers 15 * 1 Jul 2010 Depalletisers 20 * 1 Jul 2010 Palletisers 20 * 1 Jul 2010 Stretch wrappers (pallet wrappers) 15 * 1 Jul 2010 Inspection assets: Checkweighers 10 * 1 Jul 2010 Vacuum seal testers 10 * 1 Jul 2010 Vision inspection assets (including cap inspection/rejection systems and label inspection machines) 6 * 1 Jul 2010 Packing assets: Cartoning assets (including carton and case erectors, carton sealers, case packers and overpackers) 15 * 1 Jul 2010 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2010 Hot melt adhesive (spot glue) applicators 10 * 1 Jul 2010 Label applicators 7 * 1 Jul 2010 Labellers 10 * 1 Jul 2010 Multipack machines 10 * 1 Jul 2010 Shrink sleeve applicators 15 * 1 Jul 2010 Shrinkwrappers 15 * 1 Jul 2010 Straw applicators 20 * 1 Jul 2010 Support assets: Air compressors and receivers 20 * 1 Jul 2010 Bins, cages and hoppers 20 * 1 Jul 2010 Boilers 20 * 1 Jul 2010 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2010 Control system assets (excluding personal computers but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2010 Conveyors (including augers, belt conveyors and bucket elevators) 15 * 1 Jul 2010 Fruit concentrate drum tippers 15 * 1 Jul 2010 Laboratory equipment: Electronic (including high performance liquid chromatography or HPLC machines, refractometers, spectrometry machines and titrimetric analysers) 7 * 1 Jul 2010 Non-electronic 10 * 1 Jul 2010 Pasteurisation assets: Pasteurisers (including heat exchangers) 15 * 1 Jul 2010 Tunnel pasteurisers 10 * 1 Jul 2010 Pipes 25 * 1 Jul 2010 Pumps: Cavity pumps 10 * 1 Jul 2010 Others (including centrifugal pumps) 15 * 1 Jul 2010 Refrigeration assets (including compressors, cooling towers, condensers and pumps) 15 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Water treatment filters: Carbon filters 15 * 1 Jul 2010 Membrane filters generally (including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters) 7 * 1 Jul 2010 UF membrane filters 5 * 1 Jul 2010 Weighbridges 20 * 1 Jul 2010 Tanks: Blending and mixing tanks 25 * 1 Jul 2010 Debittering tanks 30 * 1 Jul 2010 Storage tanks: Generally 30 * 1 Jul 2010 Jacketed 20 * 1 Jul 2010 Refrigerated 20 * 1 Jul 2010 Waste water storage/treatment tanks 20 * 1 Jul 2010 Jam, pickles and sauces manufacturing assets: Filling and sealing assets: Bottle rinsing machines 10 * 1 Jul 2018 Capping machines 15 * 1 Jul 2018 Denesters 10 * 1 Jul 2018 Filling machines (including aseptic, bucket and portion control) 15 * 1 Jul 2018 Jar de-palletisers 15 * 1 Jul 2018 Lid descramblers, cap sorters and hoppers 15 * 1 Jul 2018 Packaging assets: Carton erecting, packing and closing machines (including cartoners) 12 * 1 Jul 2018 Labellers – see Table B Packaging machines Palletisers 10 * 1 Jul 2018 Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) – see Table B Packaging machines Processing assets: Brush finishers and pulper finishers 15 * 1 Jul 2018 Cookers 10 * 1 Jul 2018 Cooling tunnels (including water cooling tunnels) 15 * 1 Jul 2018 Micro filters 20 * 1 Jul 2018 Pasteurisers 15 * 1 Jul 2018 Pectin mixers 10 * 1 Jul 2018 Pipes and pipelines (including pigging) 15 * 1 Jul 2018 Tanks and vats (including blending, holding and mixing tanks) 15 * 1 Jul 2018 Quality control and inspection assets: Metal detectors and camera vision scanners 10 * 1 Jul 2018 Support assets: Accumulation tables and turntables 15 * 1 Jul 2018 Air compression assets (including air compressors, air dryers and air receivers) 10 * 1 Jul 2018 Boilers – see Table B Boilers Conveyors 15 * 1 Jul 2018 Exhaust systems 10 * 1 Jul 2018 Heat exchangers 10 * 1 Jul 2018 Pumps (including cavity, diaphragm and lobe) 15 * 1 Jul 2018 Preserved fruit and vegetable manufacturing assets: Filling and sealing assets: Canning assets (including can loaders, closers and seamers) 10 * 1 Jul 2018 Capping machines: Cappers 10 * 1 Jul 2018 Induction sealers 5 * 1 Jul 2018 Filling machines (including aseptic, bag in box, cup, direct and piston) 10 * 1 Jul 2018 Packaging assets: Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2018 Labellers 10 * 1 Jul 2018 Palletisers and depalletisers – see Table B Packaging machines Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) – see Table B Packaging machines Processing assets: Blanchers and paste finishers (including bean and spaghetti) 12 * 1 Jul 2018 Concentrates and syrup assets (including centrifuges, decanters and syrupers) 15 * 1 Jul 2018 Cookers: Rotary atmospheric sterilisers 20 * 1 Jul 2018 Rotary pressure sterilisers 10 * 1 Jul 2018 Static retorts 15 * 1 Jul 2018 Crushing mills 30 * 1 Jul 2018 Graders 15 * 1 Jul 2018 Peelers: Chemical (including caustic) 10 * 1 Jul 2018 Mechanical (including ginacas and magnesium scrubbers) 5 * 1 Jul 2018 Pitters and repitters 20 * 1 Jul 2018 Slicers and resizers 15 * 1 Jul 2018 Tanks and vats (including blending, holding and mixing tanks) 15 * 1 Jul 2018 Quality control and inspection assets: Colour sorters 10 * 1 Jul 2018 Inspection equipment (including checkweighers and metal detectors) – see Table B Packaging machines Support assets: Bin tippers 20 * 1 Jul 2018 Control systems – see Table B Control systems and control system assets Conveyors and elevators 15 * 1 Jul 2018 Filtration systems 15 * 1 Jul 2018 Pasteurisers (including heat exchangers) 10 * 1 Jul 2018 Pumps 10 * 1 Jul 2018 Oil and fat manufacturing (11500) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): Preparatory and extraction assets: Preparatory and mechanical extraction assets: Breaking assets (including dehullers and crackers) 20 * 1 Jul 2012 Cookers (including conditioners and preheaters) 25 * 1 Jul 2012 Extruders (including screw presses) 20 * 1 Jul 2012 Milling and grinding assets (including flakers, hammer mills and roller mills) 20 * 1 Jul 2012 Pumps 8 * 1 Jul 2012 Vibratory screens 15 * 1 Jul 2012 Solvent extraction system assets: Distillation system assets (incorporating distillation columns, steam economisers, condensers, evaporators and oil strippers) 30 * 1 Jul 2012 Meal and cake processing assets (incorporating desolventisers, toasters, drying and cooling assets) 30 * 1 Jul 2012 Mineral oil recovery system assets (incorporating heat exchangers, mineral oil scrubbers and oil strippers) 30 * 1 Jul 2012 Solvent extractors (including hoppers and conveyors) 30 * 1 Jul 2012 Solvent water separation system assets (incorporating condensers, solvent water separators, steam ejectors and solvent receivers) 30 * 1 Jul 2012 Margarine and shortening processing assets: Pasteurisers 15 * 1 Jul 2012 Pin rotor machines (including plasticators and complectors) 25 * 1 Jul 2012 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2012 Scraped surface heat exchangers (including perfectors and crystallisers) 25 * 1 Jul 2012 Measuring and monitoring assets: Belt weighers 15 * 1 Jul 2012 Flow meters 10 * 1 Jul 2012 Laboratory assets: Colorimeters 10 * 1 Jul 2012 Furnace ovens 15 * 1 Jul 2012 Gas chromatograph analysers 10 * 1 Jul 2012 Moisture and protein analysers, electronic (including near infrared analysers) 10 * 1 Jul 2012 Spectrophotometers 15 * 1 Jul 2012 Vacuum separators 10 * 1 Jul 2012 Seed samplers, hydraulic driven 10 * 1 Jul 2012 Support assets: Centrifuges, decanters and separators 20 * 1 Jul 2012 Cooling towers (including packaged type) 20 * 1 Jul 2012 Deodorisers 30 * 1 Jul 2012 Drying assets (including vacuum dryers) 20 * 1 Jul 2012 Emission control assets: Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20 * 1 Jul 2012 Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20 * 1 Jul 2012 Filtration assets: Plate and frame presses and polished filters 30 * 1 Jul 2012 Pressure leaf filters 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Pipes and pipelines 25 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Stacks (steel flues) 20 * 1 Jul 2012 Tanks and vessels: Bulk oil storage tanks 30 * 1 Jul 2012 Other: Steel 20 * 1 Jul 2012 Stainless steel 30 * 1 Jul 2012 Linseed or flaxseed and other edible, non-modified, refined or solvent extracted oil processing assets (including chai, hemp, acacia and excluding olive oil): Preparatory and extraction assets: Cleaning and pre-cleaning assets (including seed cleaners and vibratory screens) 15 * 1 Jul 2017 Cookers 15 * 1 Jul 2017 Crushing and breaking assets (including grinders, flaking machines and seed crackers) 20 * 1 Jul 2017 Extruders (including expellers and screw presses) 15 * 1 Jul 2017 Filtration assets (including plate and frame presses and pressure leaf filters) 15 * 1 Jul 2017 Pipes and pipelines 20 * 1 Jul 2017 Tanks and vats 15 * 1 Jul 2017 Olive oil processing assets 15 * 1 Jul 2008 Packaging assets: Bag sewers – see Table B Packaging machines Capping machines 15 * 1 Jul 2012 Cartoning assets (including carton and case erecting, packing and closing machines) 15 * 1 Jul 2017 Coding machines 10 * 1 Jul 2012 Filling machines 20 * 1 Jul 2017 Labellers 10 * 1 Jul 2017 Palletisers and depalletisers 20 * 1 Jul 2012 Platform scales – see Table B Platform scales Robots (pick and place packaging machines) 10 * 1 Jul 2012 Wrapping machines (including shrink and stretch wrappers) 15 * 1 Jul 2012 Quality control assets (including metal detectors and magnets) 10 * 1 Jul 2012 Receiving and storage assets: Bins and containers 20 * 1 Jul 2017 Silos: Conditioning/sealed 20 * 1 Jul 2017 Meal 20 * 1 Jul 2012 Seed 30 * 1 Jul 2012 Underground seed storage assets (including concrete dump pits) 40 * 1 Jul 2012 Seed and product handling assets: Augers, conveyors, elevators and hoppers 15 * 1 Jul 2017 Support assets: Control systems (excluding personal computers) – see Table B Control systems and control system assets Cool rooms – see Table B Refrigeration assets Forklifts – see Table B Forklifts Generators – see Table B Power supply assets Weighbridges – see Table B Weighbridges Grain mill product manufacturing (11610) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Flour milling assets: Grain cleaning, milling and refining assets: Extraction and evaporation assets: Blowers, fans and evaporative coolers 15 * 1 Jul 2017 Control systems (dust collectors) – see Table B Control systems and control system assets Cyclones and dust collectors 20 * 1 Jul 2017 Grain screen cleaners 12 * 1 Jul 2017 Gravity tables or separators 20 * 1 Jul 2017 Hammer mills 15 * 1 Jul 2017 Horizontal scourers 13 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Intensive dampeners 20 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Purifiers 20 * 1 Jul 2017 Roller mills 20 * 1 Jul 2017 Rotary sieves 12 * 1 Jul 2017 Packaging assets: Bag sewers – see Table B packaging machines Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2017 Hoists 15 * 1 Jul 2017 Inspection equipment (including check weighers, metal detectors, counting machines etc) – see Table B Packaging machines Label applicators 10 * 1 Jul 2017 Multihead and singlehead weighers – see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Vertical form fill and seal/volumetric fillers (including valve bag fillers) 15 * 1 Jul 2017 Weighers 25 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers) – see Table B Packaging machines Product and raw material handling and receiving assets: Conveyors (including belt, chain, drag, screw) 15 * 1 Jul 2017 Elevators 20 * 1 Jul 2017 Silos: Concrete 50 * 1 Jan 2004 Conditioning/sealed 20 * 1 Jul 2017 Flexible 10 * 1 Jul 2017 Galvanised 30 * 1 Jan 2004 Steel 40 * 1 Jan 2004 Weighbridges – see Table B Weighbridges Quality control assets: Laboratory testing equipment (including near infrared analysers) 10 * 1 Jul 2017 Test kitchen assets (including dough makers, breadmakers, ovens, provers) 10 * 1 Jul 2017 Test mills 25 * 1 Jul 2017 Malt manufacturing assets: Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners) 15 * 1 Jul 2008 Barley and malt handling assets: Augers, conveyors and elevators 15 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Germination assets: Above/below floor cleaning systems 15 * 1 Jul 2008 Aeration blowers 15 * 1 Jul 2008 Carbon dioxide (CO 2 ) extraction units 15 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Kiln assets: Fans 15 * 1 Jul 2008 Gas burners 15 * 1 Jul 2008 Heat exchanger systems 20 * 1 Jul 2008 Heat recovery systems 20 * 1 Jul 2008 Kilns: Concrete 40 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) 15 * 1 Jul 2008 Steeping assets: Above floor/below floor cleaning systems 15 * 1 Jul 2008 Slurry tanks 25 * 1 Jul 2008 Steeping vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Rice milling assets: Grain cleaning, milling and refining assets: Colour sorters 10 * 1 Jul 2017 De-stoners (including aspirators) 15 * 1 Jul 2017 Extraction and evaporation assets (including blowers, dust collectors, dryers, fans) 15 * 1 Jul 2017 Flow weighers 20 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Length graders 20 * 1 Jul 2017 Paddy cleaners and pre-cleaners 20 * 1 Jul 2017 Paddy separators 15 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Thickness grading assets (including scalpers and rotary screens) 20 * 1 Jul 2017 Whiteners (including abrasive and friction whiteners) 15 * 1 Jul 2017 Packaging assets: Cartoning assets (including bagging machines, bag sealers, carton and case erecting, packing and closing machines) – see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Weighers 20 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) – see Table B Packaging machines Product and raw material handling and receiving assets: Augers, conveyors and elevators 15 * 1 Jul 2017 Quality control assets: Inspection equipment (including check weighers and metal detectors) 10 * 1 Jul 2017 Laboratory equipment (including moisture testing machines) 10 * 1 Jul 2017 Magnets 10 * 1 Jul 2017 Support assets: Air compressors – see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Fumigation systems 15 * 1 Jul 2017 Cereal and pasta product manufacturing (11620) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Ancillary assets: Bin washers 15 * 1 Jul 2008 Blowers and fans: Generally 25 * 1 Jul 2008 Used in materials handling 15 * 1 Jul 2008 Clean-in-place (CIP) systems 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dust collection assets (including cyclones) 20 * 1 Jul 2008 Extrusion die washers 5 * 1 Jul 2008 Racks and shelving 20 * 1 Jul 2008 Scales (electronic scales and load cells) 10 * 1 Jul 2008 Water chillers 20 * 1 Jul 2008 Water filtration and softening assets (including reverse osmosis assets) 15 * 1 Jul 2008 Cereal food manufacturing assets: Baked cereal bar product manufacturing assets – see Table A Bakery product manufacturing (11710 to 11740) Cold formed and nut based cereal bar manufacturing assets: Cooling tunnels 20 * 1 Jul 2008 Enrobers 12 ½ * 1 Jul 2008 Guillotines 15 * 1 Jul 2008 Slab formers (sheeters) 15 * 1 Jul 2008 Slitters 15 * 1 Jul 2008 Spreaders 15 * 1 Jul 2008 Syrup cookers and kettles (including fire cookers) 15 * 1 Jul 2008 Tempering machines 15 * 1 Jul 2008 General cereal food processing assets: Blenders and mixers (including drum mixers, paddle blenders/mixers and ribbon blenders/mixers) 15 * 1 Jul 2008 Ovens (electric and gas-fired) 20 * 1 Jul 2008 Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed cereal manufacturing assets): Coating assets (including coating applicators and drum coaters) 15 * 1 Jul 2008 Cookers 15 * 1 Jul 2008 Delumpers (lump breakers) 10 * 1 Jul 2008 Dryers: Flite dryers 30 * 1 Jul 2008 Fluid bed dryers 20 * 1 Jul 2008 Others (including belt and coating dryers) 15 * 1 Jul 2008 Extruders 20 * 1 Jul 2008 Feeders (including loss-in-weight and screwtype feeders) 10 * 1 Jul 2008 Milling machines (including flaking mills, pellet mills and shredding mills) 20 * 1 Jul 2008 Steam preconditioners 10 * 1 Jul 2008 Packaging assets (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc) 12 * 1 Jul 2008 Pasta manufacturing assets: Blenders and mixers 15 * 1 Jul 2008 Cooling assets (including chillers and coolers) 10 * 1 Jul 2008 Dryers 15 * 1 Jul 2008 Extrusion dies 2 * 1 Jul 2008 Fill preparation assets: Cookers/kettles 15 * 1 Jul 2008 Mincers 15 * 1 Jul 2008 Long goods/short goods pasta making assets (including blanchers/cookers, formers, gnocchi making machines, laminators, presses, ravioli making machines, sheeters etc) 12 ½ * 1 Jul 2008 Pasteurisers 15 * 1 Jul 2008 Product and raw material receiving and handling assets: Aspirators 20 * 1 Jul 2008 Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc): Mild and stainless steel 15 * 1 Jul 2008 Others (including plastic and fibreglass) 10 * 1 Jul 2008 Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders) 15 * 1 Jul 2008 Conveyors (including belt, bucket, roller and screw conveyors) 15 * 1 Jul 2008 Silos: Steel 30 * 1 Jul 2008 Used for flour (semolina) 25 * 1 Jul 2008 Storage tanks (including jacketed tanks) 20 * 1 Jul 2008 Tipping stations (tote bin dumpers) 15 * 1 Jul 2008 Quality control assets: Metal detectors 10 * 1 Jul 2008 X-ray detectors 5 * 1 Jul 2008 Bakery product manufacturing (11710 to 11740) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray units, pan cleaners, and topping applicators) 15 * 1 Jan 2002 Automatic pan storage units 20 * 1 Jan 2002 Automatic product handling assets (including basket loaders and basket stackers) 15 * 1 Jan 2002 Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) 20 * 1 Jan 2002 Conveyors: Generally 15 * 1 Jan 2002 Infloor 12 * 1 Jan 2002 Cooling and refrigeration assets: Cooling tunnels, tray and vacuum coolers 20 * 1 Jan 2002 Freezers (including blast freezer, plate freezer) 15 * 1 Jan 2002 Spiral coolers, spiral freezers 10 * 1 Jan 2002 Final provers (mechanical type) 15 * 1 Jan 2002 Final provers (rack type) 8 * 1 Jan 2002 Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weighers, extruders, final moulder/panners, first/intermediate provers, gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow handers, sheeters and stampers) 12 ½ * 1 Jan 2002 Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) 15 * 1 Jan 2002 Ovens: Rack ovens 8 * 1 Jan 2002 Tray type ovens (including swing tray) 20 * 1 Jan 2002 Tunnel ovens: Generally 20 * 1 Jan 2002 Lidding systems 10 * 1 Jan 2002 Packaging assets (including accumulators, bag closers, bread baggers, box and carton making machines, finished product check weighers, flow wrappers, metal detectors, robotic pick and place assets and shrink wrappers) 10 * 1 Jan 2002 Proof and bake systems: Spiral oven 15 * 1 Jan 2002 Spiral prover 10 * 1 Jan 2002 Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) 12 ½ * 1 Jan 2002 Slicers (including bread band slicers, cake slicers and reciprocating blade slicers) 10 * 1 Jan 2002 Storage, feeding and ingredient handling assets: Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002 Flour silos 25 * 1 Jan 2002 Weighers 10 * 1 Jan 2002 Bakery product manufacturing (non-factory based) (11740) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Retail bread, biscuit, cake and pastry baking assets: Bread slicers 7 * 1 Jan 2002 Bun dividers/rounders 8 * 1 Jan 2002 Fixed bowl spiral mixers 7 * 1 Jan 2002 Hydraulic dough dividers 7 * 1 Jan 2002 Moulders 8 * 1 Jan 2002 Ovens (convection) 8 * 1 Jan 2002 Ovens (multi-decked, rotating rack or static rack, rotating deck) 10 * 1 Jan 2002 Planetary mixers 7 * 1 Jan 2002 Provers/prover retarders 6 * 1 Jan 2002 Semi-automated baguette, bread and bread roll making assets 12 * 1 Jan 2002 Semi-automated doughnut making assets 8 * 1 Jan 2002 Sugar manufacturing (11810) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Sugar milling assets: Cane delivery assets: Cane bin assets: Rail bins 20 * 1 Jul 2011 Rail bin automatic coupling/de-coupling devices 12 * 1 Jul 2011 Road bins 12 * 1 Jul 2011 Rail assets (excluding cane bin assets) – see Table A Rail freight and passenger transport services (47100 to 47200) Receival station assets: Cane levellers 20 * 1 Jul 2011 Cane receival hoppers 25 * 1 Jul 2011 Tipplers 25 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Cane juice extraction assets: Cane shredding machines (incorporating drives) 30 * 1 Jul 2011 Crushing mills (incorporating drives) 30 * 1 Jul 2011 Rotary juice screens 15 * 1 Jul 2011 Cane juice filtration and clarification assets: Clarifiers 25 * 1 Jul 2011 Flash tanks 20 * 1 Jul 2011 Juice heaters 20 * 1 Jul 2011 Lime and mud storage bins 25 * 1 Jul 2011 Lime slakers 20 * 1 Jul 2011 Mud mixers/minglers 20 * 1 Jul 2011 Rotary vacuum mud filters 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Crystallisers 20 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Massecuite re-heaters 20 * 1 Jul 2011 Seed vessels 20 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Molasses storage assets: Coolers 15 * 1 Jul 2011 Dams (earthworks only) 40 * 1 Jul 2011 Dam bladders and covers 12 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Power generation assets: Ash filters (including rotary and horizontal belt vacuum filters) 15 * 1 Jul 2011 Bagasse handling assets: Bagacillo collection systems 15 * 1 Jul 2011 Bagasse bins (incorporating stacking and reclaim systems) 30 * 1 Jul 2011 Other power generation assets – see Table A Electricity supply (26110 to 26400) Sugar drying and storage assets: Hoppers (weigh and feed) 25 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar storage bins and silos 30 * 1 Jul 2011 Vibratory screens 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Programmable logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures) 20 * 1 Jul 2011 Conveyor belt weighers 15 * 1 Jul 2011 Dust collectors (including ducting, but excluding bagacillo collection systems) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Laboratory assets: Cutter grinders 15 * 1 Jul 2011 Moisture determination ovens 10 * 1 Jul 2011 Polarimeters 10 * 1 Jul 2011 Rotary juice samplers 15 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Wet disintegrators 15 * 1 Jul 2011 Overhead cranes – see Table B Cranes Piping and valves: Piping: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Tanks (excluding molasses storage tanks): Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Water treatment and cooling assets: Clarifiers 25 * 1 Jul 2011 Cooling and effluent ponds 40 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Ion exchange systems 15 * 1 Jul 2011 Sugar refining assets: Affination assets: Centrifugals 25 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Melter liquor screens 15 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Clarification and de-colourising assets: Carbon regeneration kilns 15 * 1 Jul 2011 Clarifiers 25 * 1 Jul 2011 Deep bed filters 30 * 1 Jul 2011 De-colourising columns: Carbon based 30 * 1 Jul 2011 Resin based 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15 * 1 Jul 2011 Bottling assets: Bottle capping, filling and unscrambling machines 15 * 1 Jul 2011 Syrup and treacle filter presses 15 * 1 Jul 2011 UV disinfectors 15 * 1 Jul 2011 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2011 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2011 Inspection equipment (including check weighers, metal detectors, counting machines) 10 * 1 Jul 2011 Multihead and singlehead weighers 15 * 1 Jul 2011 Palletisers and de-palletisers 15 * 1 Jul 2011 Product identification labellers (including decorating, applicator and coding machines) 10 * 1 Jul 2011 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 15 * 1 Jul 2011 Sugar receival, drying, screening, and storage assets: Bins, hoppers and silos 30 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar throwers 15 * 1 Jul 2011 Vibratory screens (including graders and scalpers) 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Boilers (packaged type only) 20 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Program logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures): Packaging conveyors 15 * 1 Jul 2011 Other conveyors 20 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Dust collectors (including ducting) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Pipes and valves: Pipes: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Refractometers 10 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Tanks: Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Confectionery manufacturing (11820) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Chocolate making assets: Conches 20 * 1 Jul 2016 Pre-refiners 12 * 1 Jul 2016 Refiners 10 * 1 Jul 2016 Tempering machines 15 * 1 Jul 2016 Enrobers (chocolate, coconut etc) 15 * 1 Jul 2016 Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc) 15 * 1 Jul 2016 Jelly and sugar lolly making assets: Cleaners (brush and laser) 10 * 1 Jul 2016 Coating and dusting machines 15 * 1 Jul 2016 Depositors (including nozzle plates, pistons and pumps) 12 * 1 Jul 2016 Mouldboards and trays 7 * 1 Jul 2016 Oiling machines 15 * 1 Jul 2016 Starch conditioners 10 * 1 Jul 2016 Starch moguls 10 * 1 Jul 2016 Packaging assets: Bagging machines (including flow wrappers, form fill seal machines, shaped foil wrappers, stick/bunch/sleeve wrappers etc) 15 * 1 Jul 2016 Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) 12 * 1 Jul 2016 Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) 8 * 1 Jul 2016 Multihead and singlehead weighers 10 * 1 Jul 2016 Panning assets: Belt panners 15 * 1 Jul 2016 Coating and polishing panners 20 * 1 Jul 2016 Sugar panners 12 * 1 Jul 2016 Support assets: Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) 15 * 1 Jul 2016 Cooling tunnels 17 * 1 Jul 2016 Cutters and guillotines 12 * 1 Jul 2016 Moulds 4 * 1 Jul 2016 Tanks and vats (chocolate, egg, syrup etc) 14 * 1 Jul 2016 Prepared animal and bird feed manufacturing (11920) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Pet food manufacturing assets: Dry process assets: Batching systems 15 * 1 Jul 2013 Blowing systems 15 * 1 Jul 2013 Coating assets (including oil, tumble and vacuum coaters) 10 * 1 Jul 2013 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2013 Cooling systems (including fans and cyclones) 10 * 1 Jul 2013 Dehumidifying systems (including silo munters) 10 * 1 Jul 2013 Dosing systems (including liquid) 10 * 1 Jul 2013 Dryers 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Hammer mills 15 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Ovens (including horizontal, tunnel and vertical) 15 * 1 Jul 2013 Pre-conditioners 10 * 1 Jul 2013 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2013 Can and tray labelling assets 10 * 1 Jul 2013 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2013 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2013 Multihead and singlehead weighers 10 * 1 Jul 2013 Palletisers and depalletisers 15 * 1 Jul 2013 Robotic lid, tray and sealing assets 10 * 1 Jul 2013 Robotic pick and place assets 10 * 1 Jul 2013 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2013 Raw material receiving, storage and handling assets: Chutes 15 * 1 Jul 2013 Conveyors (including belt, chain, drag, screw and walking beam conveyors) 15 * 1 Jul 2013 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2013 Hoppers (including batch and weigh hoppers) 15 * 1 Jul 2013 Receival assets 15 * 1 Jul 2013 Screw and weigh belt feeders 10 * 1 Jul 2013 Silos 20 * 1 Jul 2013 Storage bins 20 * 1 Jul 2013 Tanks (including holding, liquid storage and water) 20 * 1 Jul 2013 Support assets: Access platforms 20 * 1 Jul 2013 Air compressors and receivers 10 * 1 Jul 2013 Bins (including tippers and raw material bins) 15 * 1 Jul 2013 Boilers 20 * 1 Jul 2013 Cleaning systems (including vacuum) 15 * 1 Jul 2013 Contra shears and drum filters 10 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2013 Effluent pumps 10 * 1 Jul 2013 Effluent screens and filters 10 * 1 Jul 2013 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2013 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2013 Laboratory and analysing assets (including probes and samplers) 10 * 1 Jul 2013 Pumps (including liquid feed) 10 * 1 Jul 2013 Racking 20 * 1 Jul 2013 Safety systems 20 * 1 Jul 2013 Waste water ponds 25 * 1 Jul 2013 Waste water treatment assets 20 * 1 Jul 2013 Weighing assets (including weigh cells, heads and hoppers) 10 * 1 Jul 2013 Wet process assets: Air purification and recycling systems 10 * 1 Jul 2013 Basket tippers 10 * 1 Jul 2013 Blending, dicing and mincing assets 10 * 1 Jul 2013 Blowers 15 * 1 Jul 2013 Canning and tray assets (including closers and fillers) 10 * 1 Jul 2013 Chillers 15 * 1 Jul 2013 Cool rooms 15 * 1 Jul 2013 Cooling towers 15 * 1 Jul 2013 Cutting assets (including knife and blade assemblies) 10 * 1 Jul 2013 Dewatering assets 10 * 1 Jul 2013 Drying assets 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Freezers 15 * 1 Jul 2013 Frozen block warmers 10 * 1 Jul 2013 Gravy make-up stations 15 * 1 Jul 2013 Grinders 10 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mix slides and chutes 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Pallet lifters and hoists 10 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Retort cooking vessels 15 * 1 Jul 2013 Retort trays 15 * 1 Jul 2013 Seal thickness testing assets 10 * 1 Jul 2013 Slicing and shredding assets 10 * 1 Jul 2013 Stacking assets 15 * 1 Jul 2013 Prepared animal and bird feed manufacturing assets generally: Batching, grinding and mixing assets: Bins (including mash, outloading, surge, supply and raw material bins) 30 * 1 Jul 2012 Control systems (including batching systems) 10 * 1 Jul 2012 Dressers 10 * 1 Jul 2012 Drum magnets 10 * 1 Jul 2012 Evaporative coolers 10 * 1 Jul 2012 Grinders 10 * 1 Jul 2012 Hammer and roller mills 15 * 1 Jul 2012 Heating chambers (including coils and heat exchangers) 12 * 1 Jul 2012 Hoppers (including expansion, grinder, weigh and surge hoppers) 25 * 1 Jul 2012 Liquid tanks (including molasses and tallow) 20 * 1 Jul 2012 Load cells 10 * 1 Jul 2012 Mixers (including paddle, premix and ribbon screw) 20 * 1 Jul 2012 Pumps (including heat, molasses and water pumps) 7 * 1 Jul 2012 Rotary valves 15 * 1 Jul 2012 Shears 15 * 1 Jul 2012 Turn heads 20 * 1 Jul 2012 Drying, coating, cooling and addition assets: Coating assets (including oil, tumble and vacuum coaters) 12 * 1 Jul 2012 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2012 Cooling fans and cyclones 10 * 1 Jul 2012 Dryers 15 * 1 Jul 2012 Injection systems (including tallow) 15 * 1 Jul 2012 Meters (including counterflow meters) 10 * 1 Jul 2012 Post pellet addition systems (incorporating mixers) 10 * 1 Jul 2012 Screening and sieving assets 10 * 1 Jul 2012 Vacuum pump and piping 15 * 1 Jul 2012 Liquid feed assets: Augers, conveyors and elevators 7 * 1 Jul 2012 Bladders for molasses ponds 10 * 1 Jul 2012 Bulk bag hangers 10 * 1 Jul 2012 Covers for molasses ponds 10 * 1 Jul 2012 Hoppers 10 * 1 Jul 2012 Liners for tanks 5 * 1 Jul 2012 Micro scales 7 * 1 Jul 2012 Mixers 10 * 1 Jul 2012 Mixing tanks for clay and other products 15 * 1 Jul 2012 Pumps: Acid and urea pumps 3 * 1 Jul 2012 Heat, molasses and water pumps 10 * 1 Jul 2012 Silos (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 Storage tanks (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2012 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines) 10 * 1 Jul 2012 Multihead and singlehead weighers 10 * 1 Jul 2012 Palletisers and depalletisers 15 * 1 Jul 2012 Robotic pick and place, lid, tray and sealing assets 10 * 1 Jul 2012 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2012 Pre-conditioning and extrusion assets: Boilers 20 * 1 Jul 2012 Conditioners 10 * 1 Jul 2012 Crumble rollers 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Pellet presses (including air flow and die feeder presses) 15 * 1 Jul 2012 Pellet testers 10 * 1 Jul 2012 Raw material receiving, storage and handling assets: Augers 10 * 1 Jul 2012 Bulkheads 20 * 1 Jul 2012 Chutes, deadboxes and diverters 10 * 1 Jul 2012 Conveyors (including belt, drag, grain and screw conveyors) 15 * 1 Jul 2012 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2012 Grain cleaning and shifting assets (including grain blowers and grain shifters) 15 * 1 Jul 2012 Grain transfer drag chains 15 * 1 Jul 2012 Portable conveying assets (including augers and belt conveyors) 5 * 1 Jul 2012 Receival pits 30 * 1 Jul 2012 Rotary and slide gates 10 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Storage bins 20 * 1 Jul 2012 Salt manufacturing and refining assets – see Table A Basic inorganic chemical manufacturing (18130) Support assets: Air compressors 10 * 1 Jul 2012 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2012 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2012 Feed delivery bins 15 * 1 Jul 2012 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2012 Grain vacuum and silo sampling probes 5 * 1 Jul 2012 Laboratory assets (including grain testing assets) 10 * 1 Jul 2012 Near infrared transmission systems and analysers 7 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Other food product manufacturing n.e.c. (11990) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Coffee processing assets: Bins and hoppers (including gravity bins and holding bins) 20 * 1 Jul 2012 De-stoners, gravity separators and magnetic separators 20 * 1 Jul 2012 Extraction and evaporation assets (including decanters, evaporators/finishers, flash vessels/stripping columns, pressure vessels/cells, separators/clarifiers, spray driers, strainers and wet scrubbers) 20 * 1 Jul 2012 Grinders 20 * 1 Jul 2012 Material handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2012 Packaging assets: Form fill and seal packaging machines (including flat bottom, flat top and bottom, pillow shape, stand up and vacuum brick pack packaging machines) 12 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 12 * 1 Jul 2012 Multihead weighers 12 * 1 Jul 2012 Process control valves 10 * 1 Jul 2012 Roasters (including cooling trays) 20 * 1 Jul 2012 Sample roasters 15 * 1 Jul 2012 Silos 25 * 1 Jul 2012 Smoke/odour elimination systems (incorporating afterburners, housing and piping) 15 * 1 Jul 2012 Support assets: Air compressors 12 * 1 Jul 2012 Boiler house assets 20 * 1 Jul 2012 Clean-in-place (CIP) systems 15 * 1 Jul 2012 Control system assets (including programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Laboratory assets: Electronic (including analysers and spectrometers) 7 * 1 Jul 2012 Generally 10 * 1 Jul 2012 Pipes 20 * 1 Jul 2012 Pumps 20 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Scales 10 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals): Ancillary and support assets: Air compression assets: Air dryers 10 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Compressors and packaged air compression systems 15 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Clean-in-place (CIP) assets 10 * 1 Jul 2012 Control systems generally 10 * 1 Jul 2012 Conveyors (including auger conveyors, belt conveyors, bucket elevators, flume conveyors roller conveyors, web conveyors etc) 15 * 1 Jul 2012 Dust collection systems 20 * 1 Jul 2012 Fire control assets – use any relevant determination in Table B Frying oil reclaiming and cleansing systems (incorporating filtration equipment, storage tanks and ventilation hoods) 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Holding and storage tanks generally (including water storage tanks) 20 * 1 Jul 2012 Piping and reticulation lines (excluding fire water pipes) 25 * 1 Jul 2012 Pumps (including cavity pumps, centrifugal pumps, lobe pumps etc) 10 * 1 Jul 2012 Refrigeration and freezing assets: Chilled water systems generally (including chillers, condensers and cooling towers) 15 * 1 Jul 2012 Cooling tunnels 20 * 1 Jul 2012 Freezers: Generally (including blast freezers and plate freezers) 15 * 1 Jul 2012 Spiral freezers 10 * 1 Jul 2012 Insulation panels used in cold stores, cool rooms, freezer rooms etc – see Table B Refrigeration assets Uninterruptible power supply (UPS) assets – see Table B Power supply assets Valves 10 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding lagoon and pond covers) 25 * 1 Jul 2012 Blowers 20 * 1 Jul 2012 Clarifiers (including dissolved air floatation equipment and screens) 20 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Lagoons and ponds 40 * 1 Jul 2012 Lagoon and pond covers 12 * 1 Jul 2012 Lagoon and pond liners 20 * 1 Jul 2012 Reverse osmosis system assets 20 * 1 Jul 2012 Sludge dewatering assets (including filters, separators etc) 15 * 1 Jul 2012 Water treatment filters (including carbon filters and membrane filters) 10 * 1 Jul 2012 Frozen appetiser and finger food manufacturing assets: Appetiser forming machines 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixing assets (including meat mincers, meat mincer/blenders, mixer/grinding machines and mixers generally) 15 * 1 Jul 2012 Frozen lasagne manufacturing assets generally (including cookers, cutters, depositors, extruders, lasagne making machines, mixers and sheeters) 15 * 1 Jul 2012 Frozen pasta product manufacturing assets generally – use any relevant determination made for pasta manufacturing assets in Table A Cereal and pasta product manufacturing (11620) Frozen pizza manufacturing assets: Pizza base making assets: Dough mixers 15 * 1 Jul 2012 Ovens 20 * 1 Jul 2012 Pizza base forming and sheeting assets (including chunking units, cutters, extruders, laminators, spiker rollers etc) 15 * 1 Jul 2012 Proofers 15 * 1 Jul 2012 Pizza sauce and topping application assets (including can opening machines, cheese shredding assets, depositors, enrobers, topping applicators and water coating sprayers) 15 * 1 Jul 2012 Pocket pizza making machines 15 * 1 Jul 2012 Frozen potato product manufacturing assets (including french fries/potato chips, potato flake, potato shred and shred product manufacturing assets): Pre-processing assets: Deskinners and peelers: Abrasive/brush peelers 12 * 1 Jul 2012 Steam peelers 10 * 1 Jul 2012 Destoners 20 * 1 Jul 2012 Sizing and sorting assets: Electronic sorters 10 * 1 Jul 2012 Mechanical sizers (including roller sizers and screen shaker sizers) 15 * 1 Jul 2012 Trim tables (roller inspection tables) 20 * 1 Jul 2012 Washers and brushers (including barrel washers, flat bed brushers, polishers and pre-cleaner wet hopper washers) 12 * 1 Jul 2012 Processing assets generally: Batter enrobers 10 * 1 Jul 2012 Blanchers 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Cutters: Mechanical cutters 10 * 1 Jul 2012 Water based (hydro) cutters 15 * 1 Jul 2012 Dicers 10 * 1 Jul 2012 Dosing systems for dextrose and SAPP application etc 15 * 1 Jul 2012 Dryers: Flake drum dryers 20 * 1 Jul 2012 Generally (including dewatering dryers) 15 * 1 Jul 2012 Flake breakers 10 * 1 Jul 2012 Forming drums/machines 10 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Pre-heaters 15 * 1 Jul 2012 Shredders 10 * 1 Jul 2012 Trimming and grading assets (including shaker screen tables used in grading finished products and nubbin removal, sliver removers etc) 10 * 1 Jul 2012 Frozen pre-prepared meal manufacturing assets (including cookers and kettles, depositors, fillers, meat injectors and tenderisers, mixers, multihead weighers, ovens, particle and sauce applicators and rice/pasta cookers) 15 * 1 Jul 2012 Ingredient receiving and handling assets: Bins and hoppers (including holding bins, intermediate bulk containers, tote bins etc): Mild and stainless steel 15 * 1 Jul 2012 Others (including plastic and fibreglass) 8 * 1 Jul 2012 Potato storage assets: Air handling system assets used in potato storage structures: Aeration pipes 25 * 1 Jul 2012 Control systems 15 * 1 Jul 2012 Fans 15 * 1 Jul 2012 Humidification assets (humidifiers etc) 10 * 1 Jul 2012 Refrigeration assets (refrigeration units etc) 12 * 1 Jul 2012 Potato pilers (bin pilers) 20 * 1 Jul 2012 Silos (flour) 25 * 1 Jul 2012 Tippers and unloaders (including bin tippers and unloaders, bulker bag unloaders and tote tippers and unloaders) 12 * 1 Jul 2012 Trolleys (for cooked rice etc) 5 * 1 Jul 2012 Packaging and quality control assets: Accumulators 12 * 1 Jul 2012 Adhesive applicators 7 * 1 Jul 2012 Cartoners (including inner and outer cartoning machines) 15 * 1 Jul 2012 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2012 Case sealing machines 10 * 1 Jul 2012 Checkweighers 10 * 1 Jul 2012 Coding machines (including laser coding machines) 8 * 1 Jul 2012 Flow wrappers 10 * 1 Jul 2012 Form fill and seal assets (including bagging units and multihead weighers) 15 * 1 Jul 2012 Heat shrink tunnels 10 * 1 Jul 2012 Metal detectors 10 * 1 Jul 2012 Palletisers 12 * 1 Jul 2012 Palletising robots 10 * 1 Jul 2012 Pallet wrappers 12 * 1 Jul 2012 Product loaders and stackers 15 * 1 Jul 2012 Tray denesters 15 * 1 Jul 2012 Tray sealers 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 X-ray detectors 10 * 1 Jul 2012 Peanut processing assets: Aeration units 15 * 1 Jul 2009 Aspirators 10 * 1 Jul 2009 Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc) 15 * 1 Jul 2009 Blanchers 10 * 1 Jul 2009 Cleaning assets: De-stoners and gravity separators 20 * 1 Jul 2009 Pre-cleaners (intake cleaners) 15 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Dust collection assets (including ductwork, dust collectors, extraction fans etc) 20 * 1 Jul 2009 Fryers 10 * 1 Jul 2009 Granulators 12 * 1 Jul 2009 Laboratory assets: Generally 10 * 1 Jul 2009 Laboratory analysers 5 * 1 Jul 2009 Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2009 Ovens (including roasters and dryers) 10 * 1 Jul 2009 Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) 10 * 1 Jul 2009 Peanut oil crushing assets: Cookers 15 * 1 Jul 2009 Screw presses/expeller presses 13 * 1 Jul 2009 Quality control assets: Magnets and magnetic separators 7 * 1 Jul 2009 Metal detectors 10 * 1 Jul 2009 X-ray units 5 * 1 Jul 2009 Refrigeration units 20 * 1 Jul 2009 Salt manufacturing and refining assets – see Table A Basic inorganic chemical manufacturing (18130) Sampling assets: Sample grinders and shellers 10 * 1 Jul 2009 Sieve tables and picking belt decks 20 * 1 Jul 2009 Moisture meters 5 * 1 Jul 2009 Scales 5 * 1 Jul 2009 Shellers 20 * 1 Jul 2009 Silos (metal) 30 * 1 Jul 2009 Sorting and sizing assets: Electronic/laser sorters (including colour sorters) 10 * 1 Jul 2009 Generally (including vibrating sieves, shaker decks and sizing shakers) 20 * 1 Jul 2009 Tipping units 20 * 1 Jul 2009 Transformers 40 * 1 Jul 2009 Tea processing assets: Bins (including receiving and refrigerated) 15 * 1 Jul 2012 Bin tippers 20 * 1 Jul 2012 Classifiers and shredders 20 * 1 Jul 2012 Dryers (including primary, secondary and final) 20 * 1 Jul 2012 Fermenters (oxidizers) 20 * 1 Jul 2012 Fibre extractors 20 * 1 Jul 2012 Laboratory assets: Generally 15 * 1 Jul 2012 Laboratory analysers 10 * 1 Jul 2012 Materials handling assets (including augers, belt conveyors, bucket elevators, vibratory conveyors, structures, gearboxes and motors) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers and roll wrapping machines) 15 * 1 Jul 2012 Packaging machines: Form fill and seal packaging machines 15 * 1 Jul 2012 Generally (including flat bottom, flat top and bottom, pillow shape and stand up packaging machines) 15 * 1 Jul 2012 Vacuum brick pack packaging machines 15 * 1 Jul 2012 Tea packaging assets generally (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, shrink wrappers and stretch wrappers etc) 15 * 1 Jul 2012 Pre dryers 20 * 1 Jul 2012 Rollers (including crush tear and curl (CTC), electrostatic, secondary and final) 20 * 1 Jul 2012 Rotovanes 20 * 1 Jul 2012 Support assets: Air compression assets (including air dryers, air receivers and compressors) 12 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Bulka bags 5 * 1 Jul 2012 Control system assets (including control cabinets and switchgear, instrumentation, programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Switchboards 20 * 1 Jul 2012 Vibratory screens 20 * 1 Jul 2012 Withering troughs (incorporating controls and sensors) 25 * 1 Jul 2012 Soft drink, cordial and syrup manufacturing (12110) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and UV filters) 15 * 1 Jul 2009 Fruit juice drink manufacturing assets – see Table A Fruit and vegetable processing (11400) Ice manufacturing assets (excluding dry ice manufacturing assets): Ammonia tank liquid receivers 20 * 1 Jul 2016 Compressors 12 * 1 Jul 2016 Condensers and cooling towers 10 * 1 Jul 2016 Ice cabinets: Display merchandisers 5 * 1 Jul 2016 Hydraulic lift trailers 10 * 1 Jul 2016 Mobile ice boxes 7 * 1 Jul 2016 Ice makers 25 * 1 Jul 2016 Support assets: Augers 20 * 1 Jul 2016 Bagging assets (including air compressors, baggers, sealers etc) 8 * 1 Jul 2016 Block pressers 10 * 1 Jul 2016 Conveyors (including elevators, conveyors and belts) 10 * 1 Jul 2016 Ice rake assemblies 8 * 1 Jul 2016 Ice storage bins, feed bins and rake bins 20 * 1 Jul 2016 Packaging assets: Filling and sealing assets: Capping machines 15 * 1 Jul 2009 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2009 Cooling and warming tunnels 10 * 1 Jul 2009 Filling machines (including bag in box fillers, cup fillers and aseptic fillers) 20 * 1 Jul 2009 Induction sealers 10 * 1 Jul 2009 Inspection machines 10 * 1 Jul 2009 Handling assets: Bottle and can rinsing machines 20 * 1 Jul 2009 Depalletisers 20 * 1 Jul 2009 Pallet binders 10 * 1 Jul 2009 Palletisers 20 * 1 Jul 2009 Strap cutting machines 10 * 1 Jul 2009 Stretch wrappers 15 * 1 Jul 2009 Packing assets: Carton packers 15 * 1 Jul 2009 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2009 Label applicators 7 * 1 Jul 2009 Labellers 15 * 1 Jul 2009 Multipack machines 10 * 1 Jul 2009 Shrink wrappers 15 * 1 Jul 2009 Tunnel pasteurisers 10 * 1 Jul 2009 Support assets: Additive dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Air compressors and receivers 20 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Carbonators (including controls, pumps and valves) 20 * 1 Jul 2009 Centrifuges 15 * 1 Jul 2009 Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009 Control system assets (excluding personal computers, but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2009 Conveyers 15 * 1 Jul 2009 Heat exchangers 15 * 1 Jul 2009 Laboratory equipment 10 * 1 Jul 2009 Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) 15 * 1 Jul 2009 Pipes 25 * 1 Jul 2009 Pumps 15 * 1 Jul 2009 Syrup preparation assets (including tanks) 15 * 1 Jul 2009 Valves 10 * 1 Jul 2009 Waste water treatment assets: Aerators 20 * 1 Jul 2009 Anaerobic bio gas system assets 25 * 1 Jul 2009 Blowers 20 * 1 Jul 2009 Clarifiers 20 * 1 Jul 2009 Digester/aeration tanks 25 * 1 Jul 2009 Reverse osmosis system assets 20 * 1 Jul 2009 Weighers 20 * 1 Jul 2009 Tanks: Hot water 25 * 1 Jul 2009 Liquid carbon dioxide (CO 2 ) storage 20 * 1 Jul 2009 Storage: Chemical storage 20 * 1 Jul 2009 Generally 30 * 1 Jul 2009 Beer manufacturing (except non-alcoholic beer) (12120) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Beer filtration assets: Beer filters 20 * 1 Jul 2008 Filter media make up assets 20 * 1 Jul 2008 Mash filters 20 * 1 Jul 2008 Brewing assets: Grist hoppers 25 * 1 Jul 2008 Lauter tuns 25 * 1 Jul 2008 Mash tuns 25 * 1 Jul 2008 Spent grains transfer system assets 20 * 1 Jul 2008 Whirlpool vessels 25 * 1 Jul 2008 Wort kettles 25 * 1 Jul 2008 Cellaring assets: Carbonators (including controls, pumps and valves) 20 * 1 Jul 2008 Centrifuges 15 * 1 Jul 2008 De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Yeast filters/dryers 15 * 1 Jul 2008 Yeast propagators 20 * 1 Jul 2008 Malt handling and cleaning assets: Augers/conveyers and elevators 15 * 1 Jul 2008 Dust extractors 20 * 1 Jul 2008 Grain cleaning assets (including screeners, destoners and magnetic separators) 20 * 1 Jul 2008 Malt milling machines (including hammer and roller mills) 20 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighers 20 * 1 Jul 2008 Packaging assets: Bottle and can filling and sealing assets: Filling machines 20 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Bottle and can handling assets: Bottle and can rinsing machines 20 * 1 Jul 2008 Depalletisers 20 * 1 Jul 2008 Palletisers 20 * 1 Jul 2008 Bottle and can packing assets: Carton packers 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Labellers 15 * 1 Jul 2008 Multipack machines 10 * 1 Jul 2008 Outer date coders 7 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Tunnel pasteurisers 10 * 1 Jul 2008 Conveyers 15 * 1 Jul 2008 Keg line assets: Capping machines 15 * 1 Jul 2008 Coding machines 7 * 1 Jul 2008 External washing machines 20 * 1 Jul 2008 Internal washer and filler machines 20 * 1 Jul 2008 Kegs (stainless steel) 15 * 1 Jul 2013 Pasteurisers 20 * 1 Jul 2008 Support assets: Additive and hops dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Air compressors and receivers 20 * 1 Jul 2008 Boilers 20 * 1 Jul 2008 Carbon dioxide (CO 2 ) recovery system assets: Gas collection and storage assets (including pipes bladders and tanks) 25 * 1 Jul 2008 Gas processing assets 20 * 1 Jul 2008 Vaporisation system assets 20 * 1 Jul 2008 Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control system assets (excluding personal computers) 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2008 Pipes 25 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Vapour condensers 15 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Anaerobic bio gas system assets 25 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Tanks: Beer fermentation and storage 30 * 1 Jul 2008 Chemical storage 20 * 1 Jul 2008 Cold service storage 25 * 1 Jul 2008 Condensate collection 25 * 1 Jul 2008 Hot service storage 25 * 1 Jul 2008 Liquid carbon dioxide (CO 2 ) storage 20 * 1 Jul 2008 Trub 25 * 1 Jul 2008 Yeast storage 25 * 1 Jul 2008 Spirit manufacturing (12130) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Barrels, tanks and tuns: Barrels or casks (wooden): Capacity greater than 150 litres 10 * 1 Jul 2018 Capacity of 150 litres or less 4 * 1 Jul 2018 Fermenters, washbacks, vats and holding tanks 25 * 1 Jul 2018 Intermediate bulk containers (IBC) 8 * 1 Jul 2018 Mash tuns and lauter tuns 20 * 1 Jul 2018 Bottling assets: Bottle fillers: Automated (including bottle rinsers/washers, cappers, capsule applicators and foilers) 15 * 1 Jul 2018 Manual 7 * 1 Jul 2018 Labellers 10 * 1 Jul 2018 Printers and ink coders 8 * 1 Jul 2018 Distillation assets Laboratory and testing assets (including alcoholmeters, alcolyzers, density meters, gas chromatographs, Graham condensers, homogenisers, hydrometers, Inland Revenue condensers and sugar testers) 7 * 1 Jul 2018 Stainless steel stills (continuous/vacuum stills, marc stills producing grape spirit, neutral spirit or potable ethanol [incorporating analyser/stripping columns, purifier columns, rectifying columns, condensers and dephlegmators/reflux condensers and methanol/fusel oil isolators]) 25 * 1 Jul 2018 Stills generally (copper stills, pot stills, spirit stills and wash stills [incorporating botanical baskets, condensers, head tubes/necks, rectifiers, rectifying columns and still columns]) 15 * 1 Jul 2018 Support assets: Barrel racks: Steel 20 * 1 Jul 2018 Wooden 15 * 1 Jul 2018 CCTV, security and monitoring systems assets – see Table B Security and monitoring assets Chillers 15 * 1 Jul 2018 Floor scales (platform scales) 10 * 1 Jul 2018 Flow meters 10 * 1 Jul 2018 Furnaces, barley smokers, crispers and malt kilns 15 * 1 Jul 2018 Gristmills 15 * 1 Jul 2018 Heat exchangers (plate or tube) 15 * 1 Jul 2018 Programmable logic control (PLC) system assets – see Table B Control systems and control system assets Pumps (including macerating pumps) 7 * 1 Jul 2018 Water filters, reverse osmosis (RO) filters and water softeners 10 * 1 Jul 2018 Water heating assets: Boilers – see Table B Boilers Water heaters (including small steam boilers [up to 500 KW]) 10 * 1 Jul 2018 Wine and other alcoholic beverage manufacturing (12140) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Barrel assets: Barrel racks 20 * 1 Jul 2008 Barrel washers 7 * 1 Jul 2008 Oak barrels 4 * 1 Jul 2008 Grape handling assets: Conveyors and elevators 15 * 1 Jul 2008 Crushers/destemmers 15 * 1 Jul 2008 Electronic scales (mobile) 10 * 1 Jul 2008 Grape bins (plastic) 5 * 1 Jul 2008 Grape receival hoppers 20 * 1 Jul 2008 Grape waste pits (concrete) 20 * 1 Jul 2008 Presses: Basket 20 * 1 Jul 2008 Continuous (screw) 15 * 1 Jul 2008 Pneumatic (airbag) 15 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Packaging assets: Bottle and cask filling, sealing and coding assets: Cap feed systems 15 * 1 Jul 2008 Cappers 15 * 1 Jul 2008 Carton packing machines 15 * 1 Jul 2008 Corkers 15 * 1 Jul 2008 Crown sealers (sparkling wine) 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Fillers 15 * 1 Jul 2008 Foilers 15 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Labellers 10 * 1 Jul 2008 Rinsers 15 * 1 Jul 2008 Handling and packing assets: Carton erectors/sealers/tapers 15 * 1 Jul 2008 Conveyors (loose bottle, carton and pallet) 15 * 1 Jul 2008 Depalletisers 15 * 1 Jul 2008 Outer date coders 5 * 1 Jul 2008 Palletisers 15 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Separation/filtration assets: Centrifuges 10 * 1 Jul 2008 Filtration units (incorporating housing and filters): Cross flow filter units 10 * 1 Jul 2008 Diatomaceous earth filter units (including earth make-up system) 10 * 1 Jul 2008 Lees filter units 10 * 1 Jul 2008 Membrane cartridge filter units (including lenticular) 10 * 1 Jul 2008 Plate and frame filter units 15 * 1 Jul 2008 Rotary drum vacuum filter units 15 * 1 Jul 2008 Sparkling wine equipment: Carbonation equipment 10 * 1 Jul 2008 Corking/wiring equipment 15 * 1 Jul 2008 Disgorging and dosing equipment 10 * 1 Jul 2008 Riddling equipment 15 * 1 Jul 2008 Support assets: Additive liquid dosing systems 10 * 1 Jul 2008 Air compressors 15 * 1 Jul 2008 Air receivers 20 * 1 Jul 2008 Boilers 15 * 1 Jul 2008 Cooling towers 15 * 1 Jul 2008 Electrical and Process control systems: Control cabinets, switchgear 10 * 1 Jul 2008 Programmed logic controllers (PLCs) 10 * 1 Jul 2008 Transformers 40 * 1 Jul 2008 Flow meters 10 * 1 Jul 2008 Grape/wine testing equipment: Grape must analyzers 10 * 1 Jul 2008 Laboratory – glassware 2 * 1 Jul 2008 Laboratory – other equipment 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Hoses 5 * 1 Jul 2008 Hot water systems 10 * 1 Jul 2008 Inert gas systems: Dry ice machines 10 * 1 Jul 2008 Gas storage pressure tanks 20 * 1 Jul 2008 Nitrogen generators 10 * 1 Jul 2008 Pipes and fittings: Mild steel 10 * 1 Jul 2008 Non-ferrous 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensers, evaporators and storage tanks) 15 * 1 Jul 2008 Reverse osmosis plant 10 * 1 Jul 2008 Waste water treatment assets: Aerators 10 * 1 Jul 2008 Blowers 10 * 1 Jul 2008 Clarifiers 10 * 1 Jul 2008 Digesters 10 * 1 Jul 2008 Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): Pressure tanks (for sparkling wine) 20 * 1 Jul 2008 Waste water storage/treatment tanks 15 * 1 Jul 2008 Water storage tanks 30 * 1 Jul 2008 Wine fermenters: Open 30 * 1 Jul 2008 Rotary 30 * 1 Jul 2008 Static 30 * 1 Jul 2008 Sweeping arm 30 * 1 Jul 2008 Wine storage tanks 30 * 1 Jul 2008 Tank accessories: Micro oxygenation systems 5 * 1 Jul 2008 Tank plungers 10 * 1 Jul 2008 Wool scouring (13110) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Wool dumping machinery 13 ⅓ 1 Jan 2001 Wool and fleece scouring and carbonising assets: Baker 16 * 1 Jul 2017 Bale breaker (including wool feeder and wool opener) 15 * 1 Jul 2017 Crusher (including duster) 13 * 1 Jul 2017 Dryers: Used in carbonising 13 * 1 Jul 2017 Used in scouring 18 * 1 Jul 2017 Dust extraction plant 15 * 1 Jul 2017 Grease separators 15 * 1 Jul 2017 High density press 15 * 1 Jul 2017 Scour machine 15 * 1 Jul 2017 Waste treatment system 10 * 1 Jul 2017 Natural textile manufacturing (13120) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Cotton manufacturers' machinery: Conveyors 10 1 Jan 2001 Engines, gas 20 1 Jan 2001 Gas producer plant 13 ⅓ 1 Jan 2001 Gins 10 1 Jan 2001 Weaving machinery (silk and cotton) 13 ⅓ 1 Jan 2001 Leather tanning, fur dressing and leather product manufacturing (13200) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Tanners' plant: General plant 20 1 Jan 2001 Modern plant used in 'wet' process 13 ⅓ 1 Jan 2001 Textile floor covering manufacturing (13310) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Carpet manufacturing assets: Accumulators 20 * 1 Jul 2017 Beamers (including warpers) 15 * 1 Jul 2017 Creels 20 * 1 Jul 2017 Cutting tables 15 * 1 Jul 2017 J Bins 20 * 1 Jul 2017 Lapping and mending frames 15 * 1 Jul 2017 Lapping trolleys 15 * 1 Jul 2017 Latex application assets 17 * 1 Jul 2017 Offline mending tables 15 * 1 Jul 2017 Ovens 20 * 1 Jul 2017 Pre-coat assets (including direct coat applicators and steamers) 15 * 1 Jul 2017 Re-wind machines 13 * 1 Jul 2017 Roll-up machines 15 * 1 Jul 2017 Sample binding assets (including binders and sewing machines) 15 * 1 Jul 2017 Sample cutting assets (including stamping presses) 15 * 1 Jul 2017 Shearers 20 * 1 Jul 2017 Stretchers (including pre-tenters) 15 * 1 Jul 2017 Tufters 15 * 1 Jul 2017 Rope, cordage and twine manufacturing (13320) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Rope and twine manufacturers' plant 20 1 Jan 2001 Textile finishing and other textile product manufacturing (13340) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Flock manufacturing plant: Carding machines 13 ⅓ 1 Jan 2001 General plant 20 1 Jan 2001 Knitted product manufacturing (13400) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Knitting machines 13 ⅓ 1 Jan 2001 Woollen manufacturers' machinery 16 ⅔ 1 Jan 2001 Clothing manufacturing (13510) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Air compressors 10 * 1 Jul 2022 Cutting machines and tables 20 * 1 Jul 2022 Dyeing machines 10 * 1 Jul 2022 Fusing machines and presses 8 * 1 Jul 2022 Gas boilers (steam) 15 * 1 Jul 2022 Hat pressing machines 20 * 1 Jul 2022 Lights – portable 5 * 1 Jul 2022 Plotters and printers 8 * 1 Jul 2022 Pressing equipment (including ironing tables and steam boilers) 10 * 1 Jul 2022 Sewing machines: Banding 15 * 1 Jul 2022 Button sewer, clip attaching 5 * 1 Jul 2022 Embroidery – single and multi-head 12 * 1 Jul 2022 General (including bar tack, binding, feed off the arm, single folder, two-needle, underwire) 10 * 1 Jul 2022 High speed industrial 10 * 1 Jul 2022 Millinery 20 * 1 Jul 2022 Overlocker 15 * 1 Jul 2022 Steamers 2 * 1 Jul 2022 Stud setting machines 20 * 1 Jul 2022 Footwear manufacturing (13520) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Boot and shoe-making machinery: Machinery and general plant 13 ⅓ 1 Jan 2001 Moulds for plastic heels 3 1 Jan 2001 Vulcanising moulds 5 1 Jan 2001 Log sawmilling and timber dressing (14110 to 14130) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Saw milling equipment: Dry or planner mill plant: Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Tray sorters 15 * 1 Jan 2001 Green mill plant: Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001 Heating plant (includes storage bins/silos) 15 * 1 Jan 2001 Kiln drying plant: Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001 Timber drying kilns and reconditioners 15 * 1 Jan 2001 Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets) 10 * 1 Jan 2001 Log, lumber and waste transfer equipment 15 * 1 Jan 2001 Log yard equipment: Fixed and mobile cranes 12 * 1 Jan 2001 Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001 Watering systems 15 * 1 Jan 2001 Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001 Miscellaneous plant: Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001 Moisture meters 3 * 1 Jan 2001 Saw and knife sharpening equipment 10 * 1 Jan 2001 Walkways 15 * 1 Jan 2001 Sorter and trimming line plant: Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Vertical bin sorters 15 * 1 Jan 2001 Waste processing equipment: Bins – waste, chip and fuel 15 * 1 Jan 2001 Chippers, shakers/screens and hoggers 10 * 1 Jan 2001 Other wood product manufacturing (14910 to 14990) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 Plywood and veneer manufacturing (14930) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Debarking assets 15 * 1 Jan 2005 Dry clipping assets 25 * 1 Jan 2005 Glue mixing assets 25 * 1 Jan 2005 Heating unit assets 20 * 1 Jan 2005 Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders) 25 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses 25 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Sharpening assets 30 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Veneer composing, jointing and splicing assets 20 * 1 Jan 2005 Veneer dryers 25 * 1 Jan 2005 Veneer patching and grading assets 20 * 1 Jan 2005 Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut, and staylog lathe slicers, log chargers and reelers) 20 * 1 Jan 2005 Veneer reconditioning assets 25 * 1 Jan 2005 Veneer sorting assets 20 * 1 Jan 2005 Wet clipping assets 25 * 1 Jan 2005 Reconstituted wood product manufacturing (14940) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Board coolers 25 * 1 Jan 2005 Board curing assets 20 * 1 Jan 2005 Board storage assets 25 * 1 Jan 2005 Chipping, milling and flaking assets 15 * 1 Jan 2005 Debarking assets 15 * 1 Jan 2005 Driers 15 * 1 Jan 2005 Fibre sifters 15 * 1 Jan 2005 Flake and fibre storage assets 25 * 1 Jan 2005 Glue, resin and wax mixing and blending assets 15 * 1 Jan 2005 Heat plant and boiler assets 25 * 1 Jan 2005 Lamination assets 15 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Magnetic separators 25 * 1 Jan 2005 Mat forming and weighing assets (including pendistor) 20 * 1 Jan 2005 Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses (including pre-press, hot and cold presses) 25 * 1 Jan 2005 Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) 15 * 1 Jan 2005 Refiner assets 20 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Ventilation and dust extraction assets 15 * 1 Jan 2005 Woodchip screening and washing assets 15 * 1 Jan 2005 Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Pulp and paper mill assets: Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) 15 * 1 Jan 2002 Box and carton making assets (including box converting assets and corrugators) 10 * 1 Jan 2002 Chemical preparation assets (including tanks and pipes used for chemical preparation) 10 * 1 Jan 2002 Electrical and instrumentation assets: Control systems 10 * 1 Jan 2002 Control valves 15 * 1 Jan 2002 Local indicators (pressure, level and temperature) 15 * 1 Jan 2002 Power plant assets (including switchgear, transformers and turbo generators) – see Table A Electricity supply (26110 to 26400) Sensors: Specialised 8 * 1 Jan 2002 Standard 15 * 1 Jan 2002 Paper machine assets: Dry end assets (including calenders, coaters and reelers) 15 * 1 Jan 2002 Dryers (including MG cylinder and yankee cylinder) 25 * 1 Jan 2002 Size press 15 * 1 Jan 2002 Wet end assets (including forming section, head box and press section) 10 * 1 Jan 2002 Pulp process assets: Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20 * 1 Jan 2002 Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Tanks 20 * 1 Jan 2002 Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10 * 1 Jan 2002 Paper stationery manufacturing (15230) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Stationers' manufacturing plant 13 ⅓ 1 Jan 2001 Sanitary paper product manufacturing (15240) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Finishing and converted paper product manufacturing assets: Generally (including machines for manufacturing disposable facial and toilet tissues, paper tablecloths, paper table napkins, interleaved and rolled paper towels) 15 * 1 Jul 2013 Rolled paper core manufacturing assets (including feeder racks, glue applicators and cutting carriages) 10 * 1 Jul 2013 Hygienic paper product manufacturing assets: Fluff preparation assets (including hammer mills, cutting machines, fluff forming drums, compacting rollers and carding machines) 13 * 1 Jul 2013 Generally (including machines for manufacturing disposable nappies, sanitary napkins, sanitary liners and tampons) 13 * 1 Jul 2013 Packaging assets: Cartoning assets (including bundlers, carton and case erectors, packing and closing machines) 10 * 1 Jul 2013 Coding and labelling machines 10 * 1 Jul 2013 Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) 10 * 1 Jul 2013 Stackers and baggers 10 * 1 Jul 2013 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2013 Support assets: Air compressors and air dryers 15 * 1 Jul 2013 Control system and monitoring assets (including programmable logic controllers (PLCs), variable speed drives (VSDs), instruments and sensors) 10 * 1 Jul 2013 Dust control assets (including ductwork, dust collectors, scrubbers and fans) 15 * 1 Jul 2013 Laboratory assets (including quality control and material testing assets) 10 * 1 Jul 2013 Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) 15 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Storage assets (including bins and trolleys) 10 * 1 Jul 2013 Printing (16110) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) 5 * 1 Jan 2006 Flexographic printing assets: Ancillary assets: Anilox roll cleaning machines 15 * 1 Jul 2006 Anilox trolley tugs 10 * 1 Jul 2006 Ink dispensing systems 10 * 1 Jul 2006 Sleeve mounting machines 10 * 1 Jul 2006 Sleeves 2 * 1 Jul 2006 Printing assets: Die cutters, flexo/folder/gluers – see Table A Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290), box and carton making assets Presses (including mid web, narrow web, very wide web and wide web flexographic presses) 12 ½ * 1 Jul 2006 Newspaper printing assets: Ancillary assets: Automated guided vehicles (AGVs) (including laser guided vehicles and track mounted automated vehicles) 10 * 1 Jan 2007 Gripper conveyor systems (incorporating drive chains, grippers and tracks) 15 * 1 Jan 2007 Ink pumps (mechanical) 6 * 1 Jan 2007 Buffering/print line storage assets: Storage devices (including discs, rolls, spools and associated mountings) 15 * 1 Jan 2007 Unwinders and winders (including single, double and triple stations and buffer docking stations) 15 * 1 Jan 2007 Newspaper wrapping machines – see Table A Other store-based retailing (42110 to 42799) Offset lithography printing presses: Hybrid heatset and non-heatset webfed offset presses (incorporating integrated control systems, dryers and other peripheral equipment) 15 * 1 Jan 2007 Non-heatset (coldset) webfed offset presses (incorporating integrated control systems, folders, pasters, reelstands and other peripheral equipment) 15 * 1 Jan 2007 Reel processing, storage and transport assets: Conveyors 12 ½ * 1 Jan 2007 Racks 20 * 1 Jan 2007 Reel trolleys (incorporating controls and drive chains) 15 * 1 Jan 2007 Shredders 15 * 1 Jan 2007 Stripping machines 15 * 1 Jan 2007 Offset lithography printing presses used in commercial printing generally: Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment) 15 * 1 Jan 2006 Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) 12 ½ * 1 Jan 2006 Post-press (finishing) trade services assets – see Table A Printing support services (16120) Pre-press trade services assets – see Table A Printing support services (16120) Quality control assets: Automatic web inspection systems 6 * 1 Jul 2006 Gas Chromatograph (GC) testers 8 * 1 Jul 2006 Others (including densitometers, plate readers and spectrophotometers) 5 * 1 Jul 2006 Screen printing assets: Ancillary assets: Dryers (including conventional air dryers, flash curers and UV dryers) 12 ½ * 1 Jan 2006 Drying racks 20 * 1 Jan 2006 Emulsion coaters 10 * 1 Jan 2006 Exposure lights 5 * 1 Jul 2006 Screen frames 10 * 1 Jan 2006 Sign cutting machines 5 * 1 Jan 2006 Squeegee cutters 10 * 1 Jan 2006 Vacuum frames 20 * 1 Jan 2006 Press assets: Heat presses used in sublimation finishing 25 * 1 Jan 2006 Pen and pad print machines 20 * 1 Jan 2006 Screen printing presses: Automatic presses (including in-line multicolour presses) 15 * 1 Jan 2006 Cylinder presses 15 * 1 Jan 2006 Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses) 20 * 1 Jan 2006 Screen reclamation assets: Screen cleaning bays 10 * 1 Jan 2006 Screen washers (automatic) 6 * 1 Jan 2006 Water blasters 4 * 1 Jan 2006 Support assets: Afterburners 10 * 1 Jan 2006 Dust/waste extraction systems: Compactors 12 ½ * 1 Jan 2007 Ducting 15 * 1 Jan 2007 Vacuum pumps 6 * 1 Jan 2007 Printing support services (16120) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Post-press (finishing) trade services assets: Addressing and mailing assets: Combination addressing, folding and gluing mailing units 10 * 1 Jan 2006 Inkjet addressing printers 5 * 1 Jan 2006 Bagging and wrapping machines (including palletisers) 10 * 1 Jan 2006 Banding and tying machines 12 ½ * 1 Jan 2006 Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders) 5 * 1 Jan 2006 Binding assets: Binding lines (including case binding lines and perfect binding lines) 15 * 1 Jan 2006 Perfect binders – standalone 10 * 1 Jan 2006 Stitchers: Generally (including drum stitchers, saddle stitching lines and side stitchers) 12 ½ * 1 Jan 2006 Saddle stitchers – standalone (bookletmakers) 7 ½ * 1 Jan 2006 Casemakers 10 * 1 Jan 2006 Collators 15 * 1 Jan 2006 Die cutters 15 * 1 Jan 2006 Drilling units 10 * 1 Jan 2006 Foil stamping machines 10 * 1 Jan 2006 Folders 12 ½ * 1 Jan 2006 Guillotines and ancillary assets (including joggers, stackers and transomats) 15 * 1 Jan 2006 Laminators 10 * 1 Jan 2006 Mail inserters 5 * 1 Jan 2006 Newspaper mailroom assets: Bundle conveying and sorting systems (including bundle sorting and barcode reading stations and bundle conveyors) 12 ½ * 1 Jan 2007 Inserters and inserting systems (incorporating feeders and feeder chains) 10 * 1 Jan 2007 Stackers 15 * 1 Jan 2007 Trimmers (including rotary and scissor action trimmers) 15 * 1 Jan 2007 Perforators 10 * 1 Jan 2006 Sewing machines 15 * 1 Jan 2006 Three knife trimmers 15 * 1 Jan 2006 Pre-press trade services assets: Conventional flexographic plate making assets (including combination units, dryers, post exposure units, UV light exposure units and washout units) 7 * 1 Jan 2006 Film and plate processors 6 * 1 Jan 2006 Film projection camera systems (including backing board and processing assets) 10 * 1 Jan 2006 Platesetters: Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct-to-plate flexographic platesetters (Computer digital imagers) 5 * 1 Jan 2006 Film image platesetters (imagesetters) 7 * 1 Jan 2006 Plate punch benders: Automatic (optical) 5 * 1 Jan 2007 Manual 10 * 1 Jan 2007 Plotters 5 * 1 Jan 2006 Proofers: Analogue film or photographic proofers 7 * 1 Jan 2006 Digital and ink-jet proofers 5 * 1 Jan 2006 Scanners: Drum 10 * 1 Jan 2006 Flatbed 5 * 1 Jan 2006 Petroleum refining (17010) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery – see Table A Oil and gas extraction (07000) Oil refinery assets: Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping 15 * 1 Jul 2002 Assets used in sulphur recovery: Generally 15 * 1 Jul 2002 Sulphur pits 10 * 1 Jul 2002 Assets used in other processes: Air compressors 30 * 1 Jul 2002 Catalyst regenerators 20 * 1 Jul 2002 Chemical injection systems 5 * 1 Jul 2002 Coke drums 20 * 1 Jul 2002 Distillation columns 30 * 1 Jul 2002 Drums: Generally 20 * 1 Jul 2002 Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15 * 1 Jul 2002 Electric desalters 25 * 1 Jul 2002 Expansion turbines 25 * 1 Jul 2002 Fans/blowers 30 * 1 Jul 2002 Filters/coalescers: Generally 25 * 1 Jul 2002 Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation 20 * 1 Jul 2002 Flare stacks 25 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Fractionating columns 30 * 1 Jul 2002 Furnaces: Generally 25 * 1 Jul 2002 Used in continuous coking, delayed coking or visbreaking 20 * 1 Jul 2002 Gas absorbers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Gas adsorbers 25 * 1 Jul 2002 Heat exchangers: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Jet ejectors 20 * 1 Jul 2002 Liquid extraction columns: Generally 25 * 1 Jul 2002 Used in amine treating 20 * 1 Jul 2002 Piping 30 * 1 Jul 2002 Process gas compressors 30 * 1 Jul 2002 Pumps: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Reactors 25 * 1 Jul 2002 Rotary filters 20 * 1 Jul 2002 Scrubbers 25 * 1 Jul 2002 Side stream strippers 25 * 1 Jul 2002 Storage tanks: Generally 25 * 1 Jul 2002 Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20 * 1 Jul 2002 Strippers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Bunds (other than formed with earth) 100 1 Jan 2001 Control systems assets (excluding computers) 10 * 1 Jul 2002 Effluent separators (concrete) 40 1 Jan 2001 Laboratory equipment 20 1 Jan 2001 Industrial gas manufacturing (18110) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Industrial gas – general manufacturing assets: Air and gas cooling and heating assets: Heat exchangers 15 * 1 Jul 2011 Moisture condensers 20 * 1 Jul 2011 Quench drums 20 * 1 Jul 2011 Refrigeration units 20 * 1 Jul 2011 Air and gas purification assets: Adsorption systems 25 * 1 Jul 2011 Gas scrubbers 20 * 1 Jul 2011 Reactors 25 * 1 Jul 2011 Compressors 25 * 1 Jul 2011 Gas buffer and surge tanks 25 * 1 Jul 2011 Silencers/mufflers 20 * 1 Jul 2011 Industrial gas – manufacturing assets for specific gases: Acetylene manufacturing assets (carbide process): Acetylene compressors 25 * 1 Jul 2011 Acetylene generators (incorporating hoppers) 30 * 1 Jul 2011 Acetylene purification assets (including cooling condensers, driers, purifier vessels and scrubbers) 20 * 1 Jul 2011 Calcium hydroxide settling ponds and tanks 20 * 1 Jul 2011 Carbide handling assets (including carry skips, drum conveyor system and drum opening, lifting and tipping apparatus) 12 * 1 Jul 2011 Dust collection systems 20 * 1 Jul 2011 Flashback arrestors 10 * 1 Jul 2011 Ammonia manufacturing assets – see Table A Basic inorganic chemical manufacturing (18130) Argon, nitrogen and oxygen manufacturing assets (cryogenic process): Air filtering units for process air (incorporating housing and filters) 20 * 1 Jul 2011 Cold boxes (incorporating distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Evaporative coolers (nitrogen cooled) and spray coolers 20 * 1 Jul 2011 Nitrogen liquefiers (incorporating, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Carbon dioxide (CO 2 ) manufacturing assets: Amine based absorption/desorption systems 20 * 1 Jul 2011 Liquefaction assets (including condensers, condensate receivers and separators) 25 * 1 Jul 2011 Dry ice manufacturing assets: Dry ice cutting machines 10 * 1 Jul 2011 Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines) 10 * 1 Jul 2011 Dry ice presses 20 * 1 Jul 2011 Dry ice shipping boxes 10 * 1 Jul 2011 Extraction fans for waste carbon dioxide (CO 2 ) 10 * 1 Jul 2011 Pelletisers 15 * 1 Jul 2011 Helium manufacturing assets: Helium liquefiers (incorporating cryogenic adsorbers, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Hydrogen manufacturing assets: Gasifiers and steam reformer furnaces 25 * 1 Jul 2011 Industrial gas distribution assets: Compressor assets: Air receivers 20 * 1 Jul 2011 Compressors (including those for helium gas, industrial air and medical air) 15 * 1 Jul 2011 Cylinder filling assets: Cylinder filling station assets: High pressure hoses 10 * 1 Jul 2011 Manifolds and piping (incorporating flashback arrestors): Acetylene gas 10 * 1 Jul 2011 Other gases 20 * 1 Jul 2011 Water cooling system for acetylene cylinders (incorporating piping and spray nozzles) 20 * 1 Jul 2011 Cylinder frames (incorporating manifolds and piping) 15 * 1 Jul 2011 Cylinders: Gas cylinders 30 * 1 Jul 2011 Liquid gas cylinders: Flasks 7 * 1 Jul 2011 Other liquid gas cylinders 15 * 1 Jul 2011 Cylinder valves 10 * 1 Jul 2011 Cylinder handling assets: Baskets, crates, and pallets 12 * 1 Jul 2011 Tippers and trolleys 10 * 1 Jul 2011 Cylinder preparation assets: Boilers 10 * 1 Jul 2011 Cylinder brushing machines 10 * 1 Jul 2011 Cylinder drying cabinets (incorporating heaters and fans) 15 * 1 Jul 2011 Cylinder inspection lights 10 * 1 Jul 2011 Cylinder spray booths 15 * 1 Jul 2011 Cylinder stamping machines 10 * 1 Jul 2011 Cylinder testing machines 10 * 1 Jul 2011 Cylinder valving machines (incorporating safety enclosures) 15 * 1 Jul 2011 Tank truck assets: Gas storage tanks 20 * 1 Jul 2011 Hoses 5 * 1 Jul 2011 Metering systems 7 * 1 Jul 2011 Pipes and valves 10 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanker filling station assets: Breakaway couplings 12 * 1 Jul 2011 Framework, manifolds and piping 20 * 1 Jul 2011 Tanker filling hoses 10 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Vapourisers 20 * 1 Jul 2011 Support and other assets: Air drying systems for industrial and instrument air 15 * 1 Jul 2011 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs) and variable speed drives (VSDs) 10 * 1 Jul 2011 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2011 Cooling towers: Field erected 20 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Customer installations assets: Adsorption based nitrogen and oxygen generation systems (skid type) assets: Membrane systems 10 * 1 Jul 2011 Pressure swing adsorption (PSA) systems 12 * 1 Jul 2011 Vacuum swing adsorption (VSA) systems 15 * 1 Jul 2011 Blowers and compressors 15 * 1 Jul 2011 Freezers (including batch freezers, freeze tunnels, and tumble freezers) 15 * 1 Jul 2011 Gas supply metering, monitoring and control systems (incorporating meters, telemetry assets, sensors, transmitters and supply switching devices) 4 * 1 Jul 2011 Gas analysis assets: Chromatographs 15 * 1 Jul 2011 Other analysers 10 * 1 Jul 2011 Gas storage assets: Liquid carbon dioxide (CO 2 ) storage assets: Tanks 30 * 1 Jul 2011 Tank refrigeration units 10 * 1 Jul 2011 Vacuum insulated tanks 30 * 1 Jul 2011 Piping assets: Flow meters 10 * 1 Jul 2011 Pipes: Carbon steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Pipelines 30 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Platform scales 20 * 1 Jul 2011 Pumps: Cryogenic pumps 15 * 1 Jul 2011 Liquid carbon dioxide (CO 2 ) pumps 15 * 1 Jul 2011 Other pumps 15 * 1 Jul 2011 Safety assets: Fire control and alarm assets (see Table B) Gas leakage monitors: Fixed 10 * 1 Jul 2011 Portable 4 * 1 Jul 2011 Basic organic chemical manufacturing (18120) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Ethanol manufacturing assets: Cooking assets: Filters and strainers 15 * 1 Jul 2012 Flash tanks 20 * 1 Jul 2012 Jet cookers 10 * 1 Jul 2012 Liquefaction tanks (including cook tubes and slurry tanks) 20 * 1 Jul 2012 Meal mixers 15 * 1 Jul 2012 Distillation and purification assets: Distillation columns 25 * 1 Jul 2012 Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) 25 * 1 Jul 2012 Reboilers 20 * 1 Jul 2012 Side stream strippers 20 * 1 Jul 2012 Feedstock handling and storage assets: Grain assets: Cleaning assets (including magnetic separators, screeners and sieves) 20 * 1 Jul 2012 Conveyor belt weighers 15 * 1 Jul 2012 Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) 15 * 1 Jul 2012 Hoppers (including weigh hoppers) 25 * 1 Jul 2012 Milling machines (including hammer and roller mills) 20 * 1 Jul 2012 Silo aerators 15 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Starch tanks 25 * 1 Jul 2012 Molasses assets: Dam covers 12 * 1 Jul 2012 Dam liners 20 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Receival station control systems 10 * 1 Jul 2012 Receival troughs (incorporating protective cladding, rails and roofing) 40 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Fermentation assets: Chillers 20 * 1 Jul 2012 Fermentation tanks 30 * 1 Jul 2012 Scrubbers 20 * 1 Jul 2012 Yeast propagation vessels 20 * 1 Jul 2012 Yeast recovery assets (molasses feedstock): Centrifugal separators 20 * 1 Jul 2012 Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) 20 * 1 Jul 2012 Hoppers, mixing tanks and storage tanks 25 * 1 Jul 2012 Stillage assets: Distillers grain assets: Centrifugal decanters 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) 20 * 1 Jul 2012 Evaporators 25 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Rotary drum dryers 20 * 1 Jul 2012 Stillage and syrup tanks 25 * 1 Jul 2012 Dunder and stillage assets (molasses feedstock): Conveyors and hoppers for fertiliser additives 15 * 1 Jul 2012 Dam covers 12 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Tanks (including fertiliser additive mixing and buffer tanks) 20 * 1 Jul 2012 Support and other assets: Additive dosing systems (including pipes, pumps and tanks): Plastic 5 * 1 Jul 2012 Other 20 * 1 Jul 2012 Air compression assets: Air compressors 15 * 1 Jul 2012 Air drying and filtering systems 12 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Blowers and fans 20 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2012 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2012 Cooling towers 20 * 1 Jul 2012 Dust collection systems (including baghouses, cyclones and other dust collection assets) 20 * 1 Jul 2012 Heat exchangers (excluding column reboilers) 15 * 1 Jul 2012 Laboratory assets: Analysers 10 * 1 Jul 2012 Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) 10 * 1 Jul 2012 Piping assets: Flow meters 10 * 1 Jul 2012 Pipes 25 * 1 Jul 2012 Valves 10 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Safety assets: Fire control and alarm assets – see Table B Gas detectors: Fixed 10 * 1 Jul 2012 Portable 4 * 1 Jul 2012 Tanker filling assets: Automated dispensing systems 10 * 1 Jul 2012 Automatic tank gauges 10 * 1 Jul 2012 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 Hoses 2 * 1 Jul 2012 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2012 Meters and metering systems 7 * 1 Jul 2012 Overfill protection systems 10 * 1 Jul 2012 Tanks: Chemical tanks (including clean–in-place (CIP) tanks): Plastic 15 * 1 Jul 2012 Other 20 * 1 Jul 2012 Ethanol and petroleum tanks: Stainless steel 30 * 1 Jul 2012 Other 25 * 1 Jul 2012 Water tanks (including condensate collection tanks) 25 * 1 Jul 2012 Vapour condensers 20 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding effluent pond covers) 25 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Effluent channels and ponds 40 * 1 Jul 2012 Pond covers 12 * 1 Jul 2012 Pond liners 20 * 1 Jul 2012 Water filtration assets (including ion exchange assets and reverse osmosis assets) 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Basic inorganic chemical manufacturing (18130) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Ammonia manufacturing assets: Air and gas reforming and separation assets: Adsorption systems (including pressure and thermal swing) 25 * 1 Jul 2013 Carbon dioxide (CO 2 ) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 Cryogenic separation process assets: Air cooling and drying assets (excluding adsorption systems shown above) 20 * 1 Jul 2013 Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2013 Desulphurisers 25 * 1 Jul 2013 Methanators 25 * 1 Jul 2013 Pre-heaters (for air and gas feedstock) 25 * 1 Jul 2013 Pre-reformers 25 * 1 Jul 2013 Primary reformers 20 * 1 Jul 2013 Secondary reformers 25 * 1 Jul 2013 Shift converters (high and low temperature) 25 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating filters and housing filters) 25 * 1 Jul 2013 Blowers and compressors (incorporating drives) 25 * 1 Jul 2013 Conversion and liquefaction assets: Ammonia converters 25 * 1 Jul 2013 Chillers, condensers, flash drums, receivers and separators 25 * 1 Jul 2013 Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) 25 * 1 Jul 2013 Distribution, handling and storage assets: Ammonia bullet tanks (including storage and surge tanks) 30 * 1 Jul 2013 Ammonia deluge and vapour suppression systems 30 * 1 Jul 2013 Ammonia pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Ammonia pumps 15 * 1 Jul 2013 Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) 20 * 1 Jul 2013 Ammonia storage tanks 30 * 1 Jul 2013 Ammonia vapour scrubber systems 25 * 1 Jul 2013 ISOtainers and portable tanks 15 * 1 Jul 2013 Loading arm systems – marine 25 * 1 Jul 2013 Rail and road tank filling assets: Breakaway couplings 10 * 1 Jul 2013 Filling hoses 10 * 1 Jul 2013 Loading arm systems 10 * 1 Jul 2013 Gas pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Heat exchangers: Process gas 20 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Support assets: Air compression assets (for industrial air and instrument air): Air compressors (incorporating air drying and filtering assets) 15 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Blowers and fans (generally) 20 * 1 Jul 2013 Boiler assets: Boilers 25 * 1 Jul 2013 Deaerators 25 * 1 Jul 2013 Economisers 25 * 1 Jul 2013 Steam drums 25 * 1 Jul 2013 Chemical storage tanks: Polyethylene (PE) 12 * 1 Jul 2013 Other 20 * 1 Jul 2013 Control system assets: Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2013 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2013 Cooling towers 20 * 1 Jul 2013 Electricity supply assets: Emergency supply assets – see Table B Power supply assets, emergency or standby Steam turbine generators 25 * 1 Jul 2013 Other electricity supply assets – see Table A Electricity supply (26110 to 26400) Emission control assets: Flare tips 10 * 1 Jul 2013 Silencers 20 * 1 Jul 2013 Stacks (exhaust, vent and flare) 20 * 1 Jul 2013 Fire control and alarm systems: Fire fighting systems (incorporating hose boxes, hydrants and ring mains) 30 * 1 Jul 2013 Other fire control and alarm assets – see Table B Fire control and alarm assets Gas detectors: Fixed 10 * 1 Jul 2013 Portable 4 * 1 Jul 2013 Heat exchangers (not specified elsewhere) 20 * 1 Jul 2013 Laboratory assets: Analysers 10 * 1 Jul 2013 Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) 10 * 1 Jul 2013 Overhead cranes 25 * 1 Jul 2013 Piping assets: Flow meters 10 * 1 Jul 2013 Pipes and fittings 25 * 1 Jul 2013 Valves 10 * 1 Jul 2013 Pumps: Boiler feedwater and cooling water pumps 20 * 1 Jul 2013 Dosing pumps 5 * 1 Jul 2013 Other pumps (not specified elsewhere) 15 * 1 Jul 2013 Safety showers and eye wash stations 20 * 1 Jul 2013 Water storage and treatment assets: Clarifiers and settling tanks 20 * 1 Jul 2013 Dam and pond liners 20 * 1 Jul 2013 Dams and effluent ponds 40 * 1 Jul 2013 Ion exchange systems 20 * 1 Jul 2013 Reverse osmosis systems 15 * 1 Jul 2013 Water storage tanks: Polyethylene (PE) 15 * 1 Jul 2013 Other 25 * 1 Jul 2013 Weighbridges 20 * 1 Jul 2013 Ammonium nitrate manufacturing assets: Ammonia handling and storage assets – see above in Ammonia manufacturing assets, distribution, handling and storage assets Ammonium nitrate prill manufacturing assets: Coating, cooling, drying and screening assets: Bulk flow coolers 20 * 1 Jul 2013 Chilling systems (incorporating chillers, ducting and piping) 20 * 1 Jul 2013 Coating product tanks 25 * 1 Jul 2013 Fluid bed coolers 20 * 1 Jul 2013 Rotary drum machines (including coaters, coolers, driers and granulators) 20 * 1 Jul 2013 Screeners 20 * 1 Jul 2013 Distribution, handling and storage assets: Bagging machines 15 * 1 Jul 2013 Conveyor belt weighers 15 * 1 Jul 2013 Conveyors and elevators 15 * 1 Jul 2013 Load out bins/silos 25 * 1 Jul 2013 Reclaim hoppers 20 * 1 Jul 2013 Scales 15 * 1 Jul 2013 Prill tower blowers and fans 20 * 1 Jul 2013 Prill towers (incorporating head tanks and lifts) 25 * 1 Jul 2013 Scrubber systems (incorporating ducting, fans, scrubbers and tanks) 20 * 1 Jul 2013 Ammonia nitrate solution manufacturing assets: Evaporation assets: Condensate tanks, flash drums and separators 20 * 1 Jul 2013 Evaporators 20 * 1 Jul 2013 Neutralisers 25 * 1 Jul 2013 Pipe reactors (titanium) 3 * 1 Jul 2013 Remelt and solution storage tanks (incorporating heating coils and stirrers) 25 * 1 Jul 2013 Solution filters 20 * 1 Jul 2013 Solution pumps 15 * 1 Jul 2013 Nitric acid manufacturing assets: Ammonia liquid filtering vessels (incorporating filters) 25 * 1 Jul 2013 Ammonia vapour filtering vessels (incorporating filters) 20 * 1 Jul 2013 Ammonia/air mixers 20 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating housing and filters) 25 * 1 Jul 2013 Compressors (incorporating drives) 25 * 1 Jul 2013 Tail gas expanders 25 * 1 Jul 2013 Conversion and absorption assets: Absorber columns (including bleachers) 25 * 1 Jul 2013 Catalyst filters 25 * 1 Jul 2013 Converters 25 * 1 Jul 2013 Cooler condensers: Zirconium 25 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid heaters: Zirconium 20 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid pumps 15 * 1 Jul 2013 Nitrous oxide (NOx) abaters 25 * 1 Jul 2013 Weak acid tanks 30 * 1 Jul 2013 Heat exchangers: Air coolers and heaters 25 * 1 Jul 2013 Ammonia vapourisers 20 * 1 Jul 2013 Gas coolers and heaters 20 * 1 Jul 2013 Superheaters 15 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Nitric acid storage assets: Scrubbers 20 * 1 Jul 2013 Tanks 25 * 1 Jul 2013 Support assets – see above in Ammonia manufacturing assets, support assets Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Salt manufacturing and refining assets: Air compressors – see Table B Air compression assets: Air compression assets generally (including air compressors, air dryers and air receivers) Augers 10 * 1 Jul 2022 Automated packing machines 20 * 1 Jul 2022 Bagging machines 10 * 1 Jul 2022 Bag sewers – see Table B Packaging machines: Bag sewers Bag stackers 15 * 1 Jul 2022 Belt weighers 15 * 1 Jul 2022 Blow moulders 15 * 1 Jul 2022 Bucket elevators 10 * 1 Jul 2022 Centrifuges 12 * 1 Jul 2022 Conveyors 15 * 1 Jul 2022 Crushers 25 * 1 Jul 2022 Cyclones 15 * 1 Jul 2022 Dust extraction systems 5 * 1 Jul 2022 Forklifts – see Table B Forklifts Kilns 20 * 1 Jul 2022 Labelling machines (including date printers) 5 * 1 Jul 2022 Metal detectors 10 * 1 Jul 2022 Motor control centres 20 * 1 Jul 2022 Net weighers 5 * 1 Jul 2022 Pallet wrappers – see Table B Packaging machines: Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) Platform scales 10 * 1 Jul 2022 Ribbon mixers 15 * 1 Jul 2022 Roller mills 15 * 1 Jul 2022 Rotary valves 15 * 1 Jul 2022 Salt flake growing tanks 15 * 1 Jul 2022 Salt hoppers 15 * 1 Jul 2022 Sizing screen machines 15 * 1 Jul 2022 Slurry lines 10 * 1 Jul 2022 Wash plant pumps 15 * 1 Jul 2022 Wash plants (removable) 20 * 1 Jul 2022 Weigh feeders 10 * 1 Jul 2022 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 Fertiliser manufacturing (18310) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic inorganic chemical manufacturing (18130)) 20 1 Jan 2001 Human pharmaceutical and medicinal product manufacturing (18410) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Laboratory assets: Bench top autoclaves 5 * 1 Jan 2004 Incubators 6 * 1 Jan 2004 Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers) 5 * 1 Jan 2004 Particle sizers 5 * 1 Jan 2004 Packaging assets: Accumulators 10 * 1 Jan 2004 Batch, barcode, label, and volume readers 10 * 1 Jan 2004 Blister pack packaging machines 10 * 1 Jan 2004 Blow-fill-seal (BFS) machines 12 * 1 Jan 2004 Bottle and vial inverters and blowers 10 * 1 Jan 2004 Bottle and vial unscramblers 10 * 1 Jan 2004 Bundlers and bundle packing machines 10 * 1 Jan 2004 Cappers and sealers (including tamper proof sealers) 10 * 1 Jan 2004 Cartoners 10 * 1 Jan 2004 Check weighers 10 * 1 Jan 2004 Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers) 12 * 1 Jan 2004 Desiccant and cotton wool depositors/inserters 10 * 1 Jan 2004 Dropper and leaflet inserters 10 * 1 Jan 2004 Flaming stations 10 * 1 Jan 2004 Flow wrappers and shrink wrappers 10 * 1 Jan 2004 Ink jet batch label printers 7 * 1 Jan 2004 Labelling machines 10 * 1 Jan 2004 Palletisers 10 * 1 Jan 2004 Pinhole inspectors 10 * 1 Jan 2004 Robotic pick and place packaging machines 10 * 1 Jan 2004 Sleevers 10 * 1 Jan 2004 Tablet/capsule fillers, feeders and counters 10 * 1 Jan 2004 Production assets: Autoclaves (for terminal sterilisation) 10 * 1 Jan 2004 Drying ovens 10 * 1 Jan 2004 Encapsulators 10 * 1 Jan 2004 Fluid bed dryers 12 * 1 Jan 2004 Granulators and mixer/granulators 12 * 1 Jan 2004 Homogenisers 7 * 1 Jan 2004 Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production 10 * 1 Jan 2004 Metal detectors 10 * 1 Jan 2004 Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) 10 * 1 Jan 2004 Sizing mills 10 * 1 Jan 2004 Tablet and capsule coating machines, coating drums and coating pans 12 * 1 Jan 2004 Tablet dedusters 10 * 1 Jan 2004 Tablet presses 10 * 1 Jan 2004 Vibrating sieves 10 * 1 Jan 2004 Raw material storage and dispensing assets: Demountable strong rooms 20 * 1 Jan 2004 Dispensing booths and associated air filtration systems 10 * 1 Jan 2004 Laminar flow benches and biohazard cabinets 8 * 1 Jan 2004 Safes 20 * 1 Jan 2004 Weighing scales 10 * 1 Jan 2004 Scientific medical and pharmaceutical research assets – see Table A Scientific research services (69100) Services: Air filtration systems 10 * 1 Jan 2004 Water purification plant 10 * 1 Jan 2004 Cleaning compound manufacturing (18510) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Boot and shoe polish manufacturing plant 13 ⅓ 1 Jan 2001 Explosive manufacturing (18920) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Explosives manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic inorganic chemical manufacturing (18130)) 13 ⅓ 1 Jan 2001 Other basic chemical product manufacturing n.e.c. (18990) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Polymer film and sheet packaging material manufacturing (19110) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Extrusion assets: Extruder dies 15 * 1 Jul 2014 Extruders and co-extruders (incorporating barrels, screws, towers and treatment units, but excluding dies) 20 * 1 Jul 2014 Heat exchangers 15 * 1 Jul 2014 Laminating machines 20 * 1 Jul 2014 Packaging assets: Labelling machines 7 * 1 Jul 2014 Palletisers 12 * 1 Jul 2014 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2014 Pouch and bag making machines 10 * 1 Jul 2014 Printing assets – see Table A Printing (16110) Racking machines 25 * 1 Jul 2014 Recycling machines 10 * 1 Jul 2014 Resin preparation assets (including hoppers mixers/blenders and weigh batchers) 15 * 1 Jul 2014 Slitting machines and perforation units 15 * 1 Jul 2014 Support assets: Air compressors and receivers 15 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Control system assets (including control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs)) 10 * 1 Jul 2014 Jib cranes 15 * 1 Jul 2014 Laboratory assets: Generally 15 * 1 Jul 2014 Laboratory analysers 10 * 1 Jul 2014 Silos 25 * 1 Jul 2014 Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) 10 * 1 Jul 2014 Rigid and semi-rigid polymer product manufacturing (19120) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Agglomerators, shredders, granulators and grinders 10 * 1 Jul 2016 Air compressor systems (incorporating compressor, drier and receiver) – see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Annealing ovens 25 * 1 Jul 2016 Bagging and de-bagging machines 15 * 1 Jul 2016 Bandsaws 10 * 1 Jul 2016 Bending machines 10 * 1 Jul 2016 Bins 10 * 1 Jul 2016 Blow moulding machines 13 * 1 Jul 2016 Boilers – see Table B Boilers Chilled water plant (incorporating chiller, pipes, pumps etc) 12 * 1 Jul 2016 Control system assets – see Table B Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) Conveyor systems (including framework) 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Die carts 15 * 1 Jul 2016 Driers (pellet or resin) 10 * 1 Jul 2016 Drop testers and strength testers 16 * 1 Jul 2016 Extruder dies: Foamed polyethylene (PE) or extruded polystyrene extruder dies 10 * 1 Jul 2016 Generally 12 * 1 Jul 2016 Extruders: Foamed polyethylene (PE) or extruded polystyrene extruders 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Flange makers (pipes) and belling machines 10 * 1 Jul 2016 Forklifts – see Table B Forklifts Granule transfer assets (including feeders, loaders, and vacuum transfer systems) 10 * 1 Jul 2016 Heat exchangers 15 * 1 Jul 2016 Hydraulic power packs 12 * 1 Jul 2016 Hydraulic presses 10 * 1 Jul 2016 Injection moulding machines (incorporating hydraulic power packs but excluding moulds): Expanded polystyrene and expanded polypropylene moulding machines 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Laboratory assets: Generally 15 * 1 Jul 2016 Laboratory analysers 10 * 1 Jul 2016 Lifting platforms (including scissor lifts) 15 * 1 Jul 2016 Moulds: Expanded polystyrene and expanded polypropylene moulds 4 * 1 Jul 2016 Generally 8 * 1 Jul 2016 Mould heaters, die heaters and coolers 10 * 1 Jul 2016 Offset rollers, hot stamping machines, ink jet coders and printers and indent printers 5 * 1 Jul 2016 Overhead gantry cranes – see Table B Cranes (gantry and overhead) Palletisers – see Table B Packaging assets, palletisers and depalletisers Pipe cutters 10 * 1 Jul 2016 Pipe winders 12 * 1 Jul 2016 Pits 15 * 1 Jul 2016 Plastic welders 9 * 1 Jul 2016 Polystyrene pre-expanders 10 * 1 Jul 2016 Pullers/haul-offs/haul-throughs/Caterpillar pullers 10 * 1 Jul 2016 Pumps (including hydraulic, water and vacuum) 8 * 1 Jul 2016 Punch machines 5 * 1 Jul 2016 Racking 20 * 1 Jul 2016 Rainwater collection systems (incorporating pipes, tanks, and pumps) 15 * 1 Jul 2016 Resin preparation assets (including hoppers, mixers/blenders, and batch weighing) 15 * 1 Jul 2016 Robot control pendants 5 * 1 Jul 2016 Robots – see Table B Robots (industrial) Safety fencing 15 * 1 Jul 2016 Screen changers 12 * 1 Jul 2016 Silos: Bag silos for expanded polystyrene beads 10 * 1 Jul 2016 Generally – see Table B Silos Splitting/skiving machines 9 * 1 Jul 2016 Transformers 20 * 1 Jul 2016 Trimming machines 12 * 1 Jul 2016 Water baths/tanks, spray tanks, vacuum cooling 15 * 1 Jul 2016 Water tanks 15 * 1 Jul 2016 Adhesive manufacturing (19150) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Paint and coatings manufacturing (19160) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Ink factory plant 20 1 Jan 2001 Paint and coatings manufacturing assets: Air compressors 10 * 1 Jul 2013 Bead mills 20 * 1 Jul 2013 Bulk storage tanks 25 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Disperser and mixer motors 15 * 1 Jul 2013 Dispersers 20 * 1 Jul 2013 Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2013 Filling and packing assets: Conveyors 15 * 1 Jul 2013 Denesters 10 * 1 Jul 2013 Filling machines 15 * 1 Jul 2013 Filtration assets 15 * 1 Jul 2013 Labellers (including laser coders and label applicators) 7 * 1 Jul 2013 Printers 7 * 1 Jul 2013 Robotic palletisers 10 * 1 Jul 2013 Wrappers 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Hoists 10 * 1 Jul 2013 Mixers 20 * 1 Jul 2013 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 Piping assets: Manifolds 20 * 1 Jul 2013 Meters 10 * 1 Jul 2013 Piping 25 * 1 Jul 2013 Pumps 10 * 1 Jul 2013 Racking: External 15 * 1 Jul 2013 Internal 20 * 1 Jul 2013 Scales 10 * 1 Jul 2013 Spray booths 15 * 1 Jul 2013 Testing assets: Air conditioning assets (including room units and split systems) 8 * 1 Jul 2013 Gloss meters 10 * 1 Jul 2013 Ovens 15 * 1 Jul 2013 Spectrometers 10 * 1 Jul 2013 Viscometers 10 * 1 Jul 2013 Vacuum lifters 10 * 1 Jul 2013 Natural rubber product manufacturing (19200) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 Glass and glass product manufacturing (20100) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Container glass and flat (float) glass manufacturing assets: Ancillary assets: Blowers and fans 25 * 1 Jul 2008 Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors) 25 * 1 Jul 2008 Ducting, pipes and piping 40 * 1 Jul 2008 Steelwork structures (including gantries, platforms and walkways) 40 * 1 Jul 2008 Vacuum pumps: Liquid ring pumps 10 * 1 Jul 2008 Oil sealed pumps 20 * 1 Jul 2008 Annealing lehrs 25 * 1 Jul 2008 Batch house assets: Cullet handling and return assets: Cullet crushers 25 * 1 Jul 2008 Scraping conveyor systems: Container glass 12 * 1 Jul 2008 Flat glass 25 * 1 Jul 2008 Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers) 25 * 1 Jul 2008 Silos 40 * 1 Jul 2008 Coating assets (cold and hot end) 12 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) 25 * 1 Jul 2008 Float baths 25 * 1 Jul 2008 Forehearths 12 * 1 Jul 2008 Forming machines (incorporating shearing and distribution systems) 12 * 1 Jul 2008 Glass furnace assets: Batch chargers 12 * 1 Jul 2008 Exhaust stacks: Brick lined 40 * 1 Jul 2008 Steel 12 * 1 Jul 2008 Furnace support assets (including bubbler systems and electro boost systems) 12 * 1 Jul 2008 Furnace tanks 12 * 1 Jul 2008 Regenerators and recuperators 12 * 1 Jul 2008 Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars) 12 * 1 Jul 2008 Inspection assets 10 * 1 Jul 2008 Lehr stackers 12 * 1 Jul 2008 Moulds 2 * 1 Jul 2008 Glass product manufacturing assets: Automotive glass product manufacturing assets: CNC controlled edgers and grinders 15 * 1 Jul 2009 CNC controlled scorers and cutters 15 * 1 Jul 2009 Inspection assets: Automotive laminated glass product inspection assets (including automated distortion checking assets and conveyors) 15 * 1 Jul 2009 Automotive toughened glass product inspection assets (including thermal imaging testing assets) 10 * 1 Jul 2009 Post-processing assets used in automotive laminated glass production and toughened glass production processes: Automated back window soldering units 10 * 1 Jul 2009 Others (including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling) 15 * 1 Jul 2009 CNC machines 7 * 1 Jul 2009 Control systems (excluding personal computers) 10 * 1 Jul 2009 Cutting tables: Automated cutting and break-out tables 10 * 1 Jul 2009 Laminated glass cutting tables 10 * 1 Jul 2009 Manual cutting tables (including air float tables) 15 * 1 Jul 2009 Digital printing assets: Digital printers 5 * 1 Jul 2009 Dryers 12 ½ * 1 Jul 2009 Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots) 15 * 1 Jul 2009 Drilling and/or milling machines (including horizontal and vertical drilling machines) 10 * 1 Jul 2009 Edgers: Arrissing machines 8 * 1 Jul 2009 Horizontal double edgers 10 * 1 Jul 2009 Straight line edgers and bevellers 7 * 1 Jul 2009 Glass handling and storage assets: Automated loaders and unloaders (used with automated cutting tables, laminating lines, toughening lines etc) 10 * 1 Jul 2009 Bulk glass handling assets: Straddle carriers 10 * 1 Jul 2009 Vertical glass handlers (sideloaders, tuning forks) 17 * 1 Jul 2009 Cranes (gantry and overhead) 25 * 1 Jul 2014 Racks (including A-frame racks, hydraulic concertina racks and freefall racks) 20 * 1 Jul 2009 Steel grabs 12 * 1 Jul 2009 Trolleys 7 * 1 Jul 2009 Vacuum lifters and scissor grabs 8 * 1 Jul 2009 Vertical masts and other elevating work platforms – see Table A Rental and hiring services (except real estate) (66110 to 66400), Elevating work platforms (EWPs) Glass laminating assets (including assembly clean room assets, autoclaves, heaters, laminating lehr furnaces, ovens, pre-presses, presses and vacuum bag furnaces) 15 * 1 Jul 2009 Glass toughening (tempering) assets: Furnaces and quenches used in toughening, bending/toughening and bending/slumping 20 * 1 Jul 2009 Heat soaking ovens 20 * 1 Jul 2009 Glass washing machines 10 * 1 Jul 2009 Plastic film applicators (spotstick machines) 8 * 1 Jul 2009 Screen printing assets – see Table A Printing (16110) Support assets: Air compressors 20 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Waterjet cutting machines 10 * 1 Jul 2009 Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category Ceramic product manufacturing (20210 to 20290) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Clay brick and paver manufacturing assets: Box feeders 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors 20 * 1 Jul 2011 Cutters 15 * 1 Jul 2011 De-hackers (excluding robots) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Extruders 15 * 1 Jul 2011 Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) 10 * 1 Jul 2011 Kiln/dryer/transfer car track work 12 * 1 Jul 2011 Kiln/dryer cars 10 * 1 Jul 2011 Kilns 20 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Setting assets (excluding robots) 20 * 1 Jul 2011 Transfer cars 15 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Pottery plant 20 1 Jan 2001 Rapid fire shuttle kilns (used in the manufacture of ceramic tiles) 13 ⅓ 1 Jan 2001 Cement manufacturing (20310) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Cooling assets: Air to air coolers 20 * 1 Jul 2011 Evaporation coolers: Cement coolers 20 * 1 Jul 2011 Conditioning towers (incorporating spray systems) 20 * 1 Jul 2011 Grate coolers (incorporating grate conveyor and quenching fans) 25 * 1 Jul 2011 Drying assets: Fluid bed dryers 20 * 1 Jul 2011 Hot gas generators 15 * 1 Jul 2011 Rotary dryers 20 * 1 Jul 2011 Electrical installation assets (including cabling): Power generators 15 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Transformers 20 * 1 Jul 2011 Emissions control assets: Dedusting fans 20 * 1 Jul 2011 Particulate filtering assets (excluding filter units incorporated in kiln bypass systems): Bagfilter systems (incorporating housing and filters) 20 * 1 Jul 2011 Electrostatic precipitators 20 * 1 Jul 2011 Stacks (excluding stacks incorporated in kiln bypass systems) 25 * 1 Jul 2011 Milling assets (used for raw material and cement milling including gearbox and drives): Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) 20 * 1 Jul 2011 Roller mills (vertical) (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Roller presses 20 * 1 Jul 2011 Separators/classifiers (including single and multi cyclones) 15 * 1 Jul 2011 Preheat and clinker production assets: Cyclone preheaters (incorporating tower structure, lifts, cyclones, precalciners, ducts, inlet chambers and meal pipes) 20 * 1 Jul 2011 Kilns (incorporating kiln shell, inlet chamber, roller stations, thrust unit, kiln hood, burner and drive) 25 * 1 Jul 2011 Kiln bypass systems (incorporating bypass ducts, heat exchangers, spray towers, filter units, ID fans and stacks) 10 * 1 Jul 2011 Kiln guns 5 * 1 Jul 2011 Kiln shell scanners 10 * 1 Jul 2011 Quarrying assets: Construction material mining assets – see Table A Construction material mining (09110 to 09190) Scrapers 7 * 1 Jul 2011 Storage, handling and packing assets: Conveyor systems (mechanical and pneumatic types incorporating structures, moving media, gearboxes, motors, fans, feeders, flowgates, feed valves and weighers): Mechanical: Belt, screw, drag chain, apron/pan conveyors 15 * 1 Jul 2011 Bucket elevators 20 * 1 Jul 2011 Pneumatic: Air lift elevators 15 * 1 Jul 2011 Air slides 15 * 1 Jul 2011 Hoppers, bins and tanks 20 * 1 Jul 2011 Packaging assets: Packing/bagging machines 15 * 1 Jul 2011 Palletisers 15 * 1 Jul 2011 Wrappers 10 * 1 Jul 2011 Pressure vessels (other than air/shock blast units) 25 * 1 Jul 2011 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wetslag, or at port facilities) 40 * 1 Jan 2004 Steel, generally 30 * 1 Jan 2004 Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004 Stockpile assets: Reclaim tunnels 25 * 1 Jul 2011 Reclaimers 25 * 1 Jul 2011 Stackers 25 * 1 Jul 2011 Unloading/loading assets: Bulk loading devices (including loading spouts and telescopic chutes) 10 * 1 Jul 2011 Railcar and truck unloaders (including pump unloading and vacuum pressure unloading systems) 20 * 1 Jul 2011 Ship unloading/loading assets – see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Weighbridges 20 * 1 Jul 2011 Support assets: Air compression assets: Packaged air compressors (compressor, drier and receiver in one integrated unit) 10 * 1 Jul 2011 Other air compressor systems 15 * 1 Jul 2011 Air/shock blast units 8 * 1 Jul 2011 Control systems (process and safety control systems incorporating PLCs, cabling, monitors, sensors and switchgear, but excluding software) 10 * 1 Jul 2011 Cranes 20 * 1 Jul 2011 Hoists 20 * 1 Jul 2011 ID (induced draught) fans 15 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Testing equipment: Generally (including spectrometers, gas chromatographs, titrators, calorimeters, laser granulometers, photometers, moisture analysers, drying ovens) 8 * 1 Jul 2011 Raw material analysers 5 * 1 Jul 2011 XRF/XRD analysers 5 * 1 Jul 2011 Plaster product manufacturing (20320) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Plasterboard and cornice manufacturing assets: General: Bins 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors (including belt conveyors, belt stacker conveyors, bucket elevators and screw conveyors) 20 * 1 Jul 2011 Dust collection assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2011 Dust detectors 5 * 1 Jul 2011 Fans/blowers (excluding blowers used with hot pits) 20 * 1 Jul 2011 Feeders 15 * 1 Jul 2011 Flow meters 10 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Lump breakers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Rotary valves 15 * 1 Jul 2011 Silos (steel) 20 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Plaster milling assets: Bulk bag handling assets 20 * 1 Jul 2011 Calciners 20 * 1 Jul 2011 Grinding/hammer mills 20 * 1 Jul 2011 Heat generators 15 * 1 Jul 2011 Hot pits: Blowers 12 * 1 Jul 2011 Vessels 20 * 1 Jul 2011 Stucco coolers 20 * 1 Jul 2011 Plasterboard/cornice plant assets: Chillers (volumetric air-cooled) 15 * 1 Jul 2011 Dry end handling assets (including bookers, cascades, conveyors and stackers) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Dunnage assets used to make dunnage 25 * 1 Jul 2011 Forming line assets (including belt conveyors and roller conveyors) 20 * 1 Jul 2011 Forming plates 10 * 1 Jul 2011 Forming station assets (excluding forming plates and pin mixers) 20 * 1 Jul 2011 Hydropulpers 25 * 1 Jul 2011 Knives (used for plasterboard or cornice) 25 * 1 Jul 2011 Paper and tape assets (including creasers, magazines, splicing assets, tape rollers, tension stations and unwinders) 20 * 1 Jul 2011 Pin mixers 13 * 1 Jul 2011 Printers 5 * 1 Jul 2011 Start-up pullers (used for cornice) 20 * 1 Jul 2011 Wet-end-transfer assets (including conveyors, dryer in-feeds, turners) 20 * 1 Jul 2011 Ready-mixed concrete manufacturing (20330) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Air compressors 10 * 1 Jul 2014 Air dryers 10 * 1 Jul 2014 Bins (including weigh bins, but excluding concrete bins) 15 * 1 Jul 2014 CCTV systems 5 * 1 Jul 2014 Cement tankers (incorporating tank and trailer) – see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Chillers 15 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors 20 * 1 Jul 2014 Dust extraction systems 15 * 1 Jul 2014 Fuel storage assets: Card reading systems 6 * 1 Jul 2014 Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) 10 * 1 Jul 2014 Pumps 10 * 1 Jul 2014 Tanks 25 * 1 Jul 2014 Hoppers (including weigh hoppers) 15 * 1 Jul 2014 Mixers used in wet ready-mixed plants 15 * 1 Jul 2014 Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) 10 * 1 Jul 2014 Silos 30 * 1 Jul 2014 Slump stands 10 * 1 Jul 2014 Testing assets: Concrete testers 10 * 1 Jul 2014 Ovens 8 * 1 Jul 2014 Truck transit mixers: Mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Trucks – see Table B Motor vehicles and trailers Volumetric concrete batching trucks: Trucks – see Table B Motor vehicles and trailers Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) 10 * 1 Jul 2014 Waste water treatment assets: Catchment and settlement ponds 20 * 1 Jul 2014 Concrete slurry pumps 3 * 1 Jul 2014 Polyethylene (PE) water tanks 8 * 1 Jul 2014 Water pumps 5 * 1 Jul 2014 Concrete product manufacturing (20340) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Concrete block, brick and paver manufacturing assets: Batching and mixing assets: Bins (excluding concrete bins) 15 * 1 Jul 2011 Colour dosing assets 12 * 1 Jul 2011 Colour tanks (incorporating stirrers) 15 * 1 Jul 2011 Hoppers 15 * 1 Jul 2011 Mixers 15 * 1 Jul 2011 Block/brick/paver making assets: Block/brick/paver making machines 15 * 1 Jul 2011 Moulds 5 * 1 Jul 2011 Splitters 10 * 1 Jul 2011 Curing assets: Boilers (including steam generators) 20 * 1 Jul 2011 Drying chambers 25 * 1 Jul 2011 Elevators/lowerators (including loaders/unloaders) 15 * 1 Jul 2011 Racks (excluding racks fixed to drying chambers) 5 * 1 Jul 2011 Transfer car (incorporating finger cars) track works 15 * 1 Jul 2011 Transfer cars (incorporating finger cars) 15 * 1 Jul 2011 General assets: Control systems 10 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Plates 10 * 1 Jul 2011 Palletising and packaging assets: Cubing assets (including cubers, doublers and squeezers) 15 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Concrete roof tile manufacturing assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Applicator batching assets (including hoppers, mixers and tanks, but excluding batching assets for anti-scuff hot glue/max applicators and oil applicators) 15 * 1 Jul 2012 Applicators: Anti-scuff hot glue/wax 10 * 1 Jul 2012 General (including colour, sealer and sheen) 20 * 1 Jul 2012 Oil (excluding oil tanks) 10 * 1 Jul 2012 Bins 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Curing assets: Boilers 20 * 1 Jul 2012 Curing bays: Concrete 25 * 1 Jul 2012 Foam sandwich (incorporating insulated panel walls, roof and doors) 10 * 1 Jul 2012 Rackers/derackers (including loaders/unloaders) 20 * 1 Jul 2012 Racks (used in curing bays) 10 * 1 Jul 2012 Depalleters 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Hoppers 15 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Packaging assets: General (including collectors, compilers and cranes) 20 * 1 Jul 2012 Robots 10 * 1 Jul 2012 Shrink wrappers 10 * 1 Jul 2012 Strapping assets 10 * 1 Jul 2012 Wrapping assets 10 * 1 Jul 2012 Plates: General 7 * 1 Jul 2012 Trim (including plates used for barge and ridge tiles) 5 * 1 Jul 2012 Fibre cement building boards manufacturing assets: Curing assets: Autoclaves (incorporating rails) 30 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Chargers (including traversers) 15 * 1 Jul 2012 Trackwork 20 * 1 Jul 2012 Trolley chain hauling systems (incorporating chains, gearboxes, motors and tappets) 15 * 1 Jul 2012 Trolley transfer platforms (including transversals) 20 * 1 Jul 2012 Trolleys (including trucks) used inside and outside autoclaves 10 * 1 Jul 2012 Trolleys (including trucks) used only outside autoclaves 20 * 1 Jul 2012 Tunnels (including steamers) 25 * 1 Jul 2012 Finishing line and packaging assets: Applicators (including coating and sealing applicators) 7 * 1 Jul 2012 Drying tunnels (including heating ovens) 10 * 1 Jul 2012 Machining assets (including sanding and trimming assets) 15 * 1 Jul 2012 Printers 5 * 1 Jul 2012 Robots 10 * 1 Jul 2012 General assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Dust collection assets 20 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Stackers/unstackers (including pilers/unpilers) 15 * 1 Jul 2012 Steel templates 7 * 1 Jul 2012 Manufacturing, trimming and pressing assets: Cranes (used to load boards into presses and unload boards from presses) 15 * 1 Jul 2012 Guillotines 20 * 1 Jul 2012 Hatschek machines (including tub machines) 25 * 1 Jul 2012 Presses 20 * 1 Jul 2012 Scrap return assets (including pulpers and shredders) 15 * 1 Jul 2012 Trimmers 20 * 1 Jul 2012 Storage, preparation and mixing assets: Ball mills 25 * 1 Jul 2012 Batching vessels (including feeding vessels) (excluding silica thickener vessels) 20 * 1 Jul 2012 Classifiers (including cyclones) 15 * 1 Jul 2012 Hoppers 20 * 1 Jul 2012 Hydropulpers 20 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Refiners 20 * 1 Jul 2012 Storage tanks (including silica thickener vessels) 25 * 1 Jul 2012 Prefabricated concrete product manufacturing assets: Air compressors 10 * 1 Jul 2013 Automated panel manufacturing assets: Automated trowel machines (incorporating crane and trowel) 15 * 1 Jul 2013 Concrete distribution stations: Distributors 10 * 1 Jul 2013 Flying buckets 10 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Curing chambers 25 * 1 Jul 2013 Laser beam alignment systems 10 * 1 Jul 2013 Pallet cleaning machines 15 * 1 Jul 2013 Pallet receivable stands (excluding pallet vibrating stands) 20 * 1 Jul 2013 Pallet transport systems: Pallet drive mechanisms (incorporating drive units, motors, sensors and wheels) 10 * 1 Jul 2013 Track work 20 * 1 Jul 2013 Transversals (including continuous transfer wagons) 10 * 1 Jul 2013 Pallet vibrating stands 10 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Rack feeders 15 * 1 Jul 2013 Shutter cleaning machines 15 * 1 Jul 2013 Shutter transporting assets (including automated roller conveyors) 15 * 1 Jul 2013 Shutters 8 * 1 Jul 2013 Turning machines (including flippers and tilting assets) 20 * 1 Jul 2013 Buckets (including kibbles, skips and tippers) 6 * 1 Jul 2013 Casting tables 10 * 1 Jul 2013 Concrete manufacturing assets: Bins (excluding concrete bins) 15 * 1 Jul 2013 Conveyors 20 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Mixers 15 * 1 Jul 2013 Concrete testers 10 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Lifting gear (including chains, lugs and swivels) 7 * 1 Jul 2013 Moulds 10 * 1 Jul 2013 Pipe manufacturing assets: Cage machines 20 * 1 Jul 2013 Load testers 25 * 1 Jul 2013 Moulds 7 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Pipe making machines 20 * 1 Jul 2013 Prestressing assets 10 * 1 Jul 2013 Shutter saws 7 * 1 Jul 2013 Steel cutters and benders 7 * 1 Jul 2013 Trowel machines 4 * 1 Jul 2013 Work tables 10 * 1 Jul 2013 Silos 30 * 1 Jul 2012 Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 Other non-metallic mineral product manufacturing (20900) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 Iron smelting and steel manufacturing (21100) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Assets used in common in iron smelting and steel manufacturing processes: Automated guided vehicles (AGVs) 20 * 1 Jul 2010 CCTV systems 3 * 1 Jul 2010 Coil cars (including hydraulic sliding floor plates) 13 * 1 Jul 2010 Coil car tracks and rails 7 * 1 Jul 2010 Control systems assets: Instruments (including temperature probes, control panels, gas analysers, location sensors, carbon monoxide monitors, pressure controls, temperature controls, pyrometers, strip position sensors, gamma ray detectors, hot metal detectors, x-ray gauges, width gauges, thickness gauges) 7 * 1 Jul 2010 Programmable logic controllers (PLCs) and distributed control systems (DCS) 10 * 1 Jul 2010 Uninterruptible power supplies (UPS) 5 * 1 Jul 2010 Cranes and gantries 20 * 1 Jul 2010 Electricity distribution, generation or transmission assets: Aerials or underground cables 30 * 1 Jul 2010 Electronic protection relays 10 * 1 Jul 2010 High voltage switchgear 25 * 1 Jul 2010 Transformers 20 * 1 Jul 2010 Use any relevant determinations made in Electricity supply (26110 to 26400) for any other electricity distribution, generation or transmission assets Gasometers 30 * 1 Jul 2010 Rail infrastructure and rolling stock except torpedo cars – use any relevant determinations made for Rail freight and passenger transport services (47100 to 47200) Rolls for mill roll stands (including roughing mill rolls, finishing mill rolls and skin conditioning mill rolls) 2 * 1 Jul 2010 Roller tables (incorporating gearboxes, motors, drives, rolls, table frames, aprons, side guards and foundations) 15 * 1 Jul 2010 Scale or transfer car rail tracks and turntables 20 * 1 Jul 2010 Scale or transfer cars (incorporating cable reel and drive units) 20 * 1 Jul 2010 Ship ore unloaders 20 * 1 Jul 2010 Slag processing assets: Crushers 20 * 1 Jul 2010 Granulators 15 * 1 Jul 2010 Slag pots 20 * 1 Jul 2010 Slag pot carriers 10 * 1 Jul 2010 Stacks (including flare off stacks (incorporating burners and derricks)) 20 * 1 Jul 2010 Stackers, reclaimers, stacker/reclaimers and sequencers 25 * 1 Jul 2010 Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: BOS vessels (incorporating motors, gearboxes, bull gear, vessel, torsion bar, lube pumps, pulse generators, tacho generators, brakes, limit switches, pressure switches and support structures) 10 * 1 Jul 2010 Desulphurising lances (incorporating masts, winch control boxes, hydraulic cylinders carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Electric arc furnaces (EAFs) 10 * 1 Jul 2010 Electrode control arms 10 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Electrostatic precipitators 15 * 1 Jul 2010 Primary and secondary scrubbers (incorporating support structure and spray systems) 20 * 1 Jul 2010 Waste gas radiation cooling systems (incorporating water sprays and ducts) 20 * 1 Jul 2010 Waste gas extractor fans and silencers 20 * 1 Jul 2010 Flux making assets: Kiln contact coolers (including agitator, agitator hydraulic system and rotary valves) 15 * 1 Jul 2010 Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Lime kiln discharge conveyors (incorporating structures, belts, pulleys, motors and gearboxes) 15 * 1 Jul 2010 Lime kilns (incorporating rollers, tyres, support structures, drives, motors and gearboxes) 25 * 1 Jul 2010 Raw material crushers and ball mills 15 * 1 Jul 2010 Grinders (incorporating motors, drive pullies and belts, drive shafts, roller crusher units and whizzer separators) 15 * 1 Jul 2010 Heat shielding for vessels incorporating supports 30 * 1 Jul 2010 Hot metal pots 20 * 1 Jul 2010 Lance pumps and motor assemblies 15 * 1 Jul 2010 Liquid oxygen lances (incorporating carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Liquid oxygen supply pipes 10 * 1 Jul 2010 Materials handling assets: Air blowers 15 * 1 Jul 2010 Bins 20 * 1 Jul 2010 Bucket elevators 20 * 1 Jul 2010 Conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Cyclones 10 * 1 Jul 2010 Hoppers, weigh hoppers, chutes, silos 20 * 1 Jul 2010 Scrap metal buckets, skips and stands 20 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Vibro feeders 15 * 1 Jul 2010 Vibrators 15 * 1 Jul 2010 Weighbridges (incorporating load cells) 20 * 1 Jul 2010 Pneumatic air tube systems (incorporating blower units) 20 * 1 Jul 2010 Scull breakers 10 * 1 Jul 2010 Secondary treatment assets: Composition adjustment stations (including Injection Reheating Up Temperature (IRUT) stations incorporating snorkels, support structures and motors) 20 * 1 Jul 2010 Ladle metallurgical furnaces (LMFs) 20 * 1 Jul 2010 Vacuum degassers (incorporating steam pumps and vacuum pumps) 10 * 1 Jul 2010 Slag rakes 10 * 1 Jul 2010 Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) 20 * 1 Jul 2010 Sub or sampling lances (incorporating motors, drives, gearboxes, limit switches, over speed switches, drums, cables and slow motors) 10 * 1 Jul 2010 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Launder distribution and collection systems 15 * 1 Jul 2010 Pipes and pipelines: Slurry disposal pipelines 15 * 1 Jul 2010 Water pipes 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps (including slurry disposal pumps) 15 * 1 Jul 2010 Settling ponds 30 * 1 Jul 2010 Tanks: Conditioner, slurry, polymer, liquid flocculants and mixer tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Blast furnace assets: Cast house assets: Cast house floor iron and slag runner systems, covers, and tilting spouts 5 * 1 Jul 2010 Cast house structure 40 * 1 Jul 2010 Common hydraulic systems 15 * 1 Jul 2010 Manipulators 15 * 1 Jul 2010 Mud guns 15 * 1 Jul 2010 Taphole drills 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Chimney mains 30 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Dust catchers (incorporating supporting structures) 15 * 1 Jul 2010 Excess gas bleeder systems 20 * 1 Jul 2010 Furnace top recovery turbine systems (incorporating hydraulic system, inlet and outlet mains and valves) 20 * 1 Jul 2010 Scrubbers (incorporating support structure and spray systems) 15 * 1 Jul 2010 Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics 15 * 1 Jul 2010 Waste gas collector mains and ducts 15 * 1 Jul 2010 Furnace proper assets: Furnace charging tops (incorporating charging valves and hydraulics) 15 * 1 Jul 2010 Furnace elevators 15 * 1 Jul 2010 Furnace shells (incorporating hearths, refractory linings, staves, probes, profile meters and sondes) 15 * 1 Jul 2010 Furnace support assets (including maintenance platforms and control and switch rooms) 15 * 1 Jul 2010 Furnace support structure (incorporating foundations) 40 * 1 Jul 2010 Hot blast system assets: Cold blast mains (incorporating snorts and mixer valves) 15 * 1 Jul 2010 Hot blast mains (incorporating bustle mains, back draught mains and tuyere stock) 15 * 1 Jul 2010 Stoves (incorporating refractory, shell, foundations, fan and valves) 30 * 1 Jul 2010 Stoves mixed gas main systems 15 * 1 Jul 2010 Materials handling assets: Furnace charging bins 15 * 1 Jul 2010 Furnace charging conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Furnace charging skip hoist 20 * 1 Jul 2010 Furnace charging skip tracks 30 * 1 Jul 2010 Furnace charging skips 15 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Torpedo cars 17 * 1 Jul 2010 Water treatment assets: Basins 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Valves and other non-pipe fittings 8 * 1 Jul 2010 Water distribution systems 10 * 1 Jul 2010 Water pumps 10 * 1 Jul 2010 Coke making assets: Coal screening assets: Crushers 20 * 1 Jul 2009 Hammer mills 15 * 1 Jul 2009 Hydrowashers 20 * 1 Jul 2009 Primary, secondary and tertiary screens and chutes 10 * 1 Jul 2009 Coke ovens batteries assets: Breeze basins 30 * 1 Jul 2009 Charging car rails 20 * 1 Jul 2009 Charging cars 20 * 1 Jul 2009 Coke ovens batteries (including ovens, doors, individual oven gas off takes from supply and extraction mains) 30 * 1 Jul 2009 Coke ploughs 15 * 1 Jul 2009 Coke transfer cars 25 * 1 Jul 2009 Coke wharves (including concrete end barriers and skids) 30 * 1 Jul 2009 Hot car spur lines 30 * 1 Jul 2009 Hot cars (incorporating locomotive, wagon, tray and bogies) 15 * 1 Jul 2009 Quenchers (incorporating stack structures, water tanks, pipes, pumps, sprays, pneumatic systems and water pump pits) 15 * 1 Jul 2009 Ram tracks and live rails 30 * 1 Jul 2009 Rams 30 * 1 Jul 2009 Coke ovens gas by-products assets: Acid compound assets: Acid compound structures, pumps, overflow and storage tanks 15 * 1 Jul 2009 Ammonia absorbers (including pumps, ammonia storage tanks, and distribution pipes including valves) 15 * 1 Jul 2009 Ammonia plant assets: Ammonia incinerators, ammonia stills, tanks, decanters, pumps, condensers (including support structures, stacks) 15 * 1 Jul 2009 Benzine, toluene and xylene plant assets: Distillation columns, dephlegorators, pumps, tanks, coolers, condensers and pre heaters 30 * 1 Jul 2009 Benzol scrubbers (including pumps and distribution pipe work including valves) 35 * 1 Jul 2009 Exhausters (including support structures and hydraulic systems) 5 * 1 Jul 2009 Final coolers 35 * 1 Jul 2009 Napthalene plant assets: Sludge tanks, pre heaters, distillation columns, tanks, decanters, condensers, and pumps 35 * 1 Jul 2009 Primary cooler assets: Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 40 * 1 Jul 2009 Sulphate plant assets: Feed tanks, evaporators, centrifuge units, conveyors (including belts, structures, drives and chutes, jet condensers, hot water tanks, driers including chutes, drives, and support structures, pumps, vibrating screens, cyclones, and scraper conveyors) 10 * 1 Jul 2009 Tar plant assets: Decanters, make tanks (incorporating scrapers and drives, storage tanks, steam and electric pumps, liquor tank and strainers) 15 * 1 Jul 2009 Tar precipitators 20 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Baghouses 20 * 1 Jul 2009 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 20 * 1 Jul 2009 Dust collection systems, dust drop out boxes and dust disposal rotary valves (incorporating motors and gearboxes) 20 * 1 Jul 2009 Fume extraction hoods 20 * 1 Jul 2009 Waste gas collector mains and ducts 25 * 1 Jul 2009 Materials handling assets: Bins (including furnace coke, dust disposal bins) 20 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 15 * 1 Jul 2009 Conveyor systems transfer houses 15 * 1 Jul 2009 Feed bunkers 15 * 1 Jul 2009 Motorised feeders 15 * 1 Jul 2009 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 25 * 1 Jul 2009 Hot strip mill assets: Coil and slab weighers 15 * 1 Jul 2010 Coil box and crop shear assets: Coil boxes (incorporating side guard drives and transfer mechanism assemblies) 8 * 1 Jul 2010 Coil box shear and scale breakers 17 * 1 Jul 2010 Crop shears (incorporating assemblies and main drive motors) 17 * 1 Jul 2010 Crop shear maintenance jigs and pinch rolls 15 * 1 Jul 2010 Transfer bed oxy cutting stations 15 * 1 Jul 2010 Coil handling assets: Cooling tunnel conveyors 13 * 1 Jul 2010 Cooling tunnel ventilation fans 10 * 1 Jul 2010 Marking machines 15 * 1 Jul 2010 De-scaling systems (incorporating scale breakers, nozzles, pipe works, valves and high pressure pumps) 10 * 1 Jul 2010 Down coiler assets (including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drives)) 15 * 1 Jul 2010 Finishing mill assets: Finishing mill flumes 20 * 1 Jul 2010 Finishing mills (incorporating mill stands, side guides, strippers, screw downs, drive shafts, pinion boxes, main drive motors, transformers, loopers, grease systems, oil circulation systems, and hydraulic systems) 20 * 1 Jul 2010 Laminar flow cooling systems 15 * 1 Jul 2010 Mill roll shop assets: Bearing washing machines 10 * 1 Jul 2010 Chuck changers 15 * 1 Jul 2010 Floor plate or checker plate machines 15 * 1 Jul 2010 Roll grinders 15 * 1 Jul 2010 Roll lathes 20 * 1 Jul 2010 Roll racks and sleds 20 * 1 Jul 2010 Reversing roughing mill assets: Reversing roughing mills (incorporating mill stands, entry side guards, delivery side guards, main drive motors and hydraulic systems) 20 * 1 Jul 2010 Vertical edgers (incorporating drive motors, gearboxes and edger adjustments) 20 * 1 Jul 2010 Roll changing assets 20 * 1 Jul 2010 Scale scrapers 15 * 1 Jul 2010 Skin pass mill assets: Skin pass mills (incorporating mill entry assets, gap control and auxiliary hydraulics, main drive motors, payoff reel, un-coiler mandrels and re-coiler mandrels) 20 * 1 Jul 2010 Tension reels and belt wrappers 15 * 1 Jul 2010 Laser systems mill entry 5 * 1 Jul 2010 Slab tracking systems 5 * 1 Jul 2010 Strapping machines (including radial and circumferential) 13 * 1 Jul 2010 Walking beam furnace assets: Air dilution manifolds 20 * 1 Jul 2010 Air ducts 10 * 1 Jul 2010 Coke ovens gas systems 15 * 1 Jul 2010 Cold combustion air systems 20 * 1 Jul 2010 Dilution blowers 10 * 1 Jul 2010 Extractors 10 * 1 Jul 2010 Furnaces (incorporating structure, charging machines with synchronising drive trains, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Nitrogen purge systems 15 * 1 Jul 2010 Tracking lasers (incorporating cables and adapters) 5 * 1 Jul 2010 Pellet making assets: Balling assets: Balling drums 20 * 1 Jul 2010 Bentonite tanks 20 * 1 Jul 2010 Mixers 20 * 1 Jul 2010 Seed screens 10 * 1 Jul 2010 Cooler assets: Cooler fans 10 * 1 Jul 2010 Annular coolers (incorporating pans, pan conveyors and drives) 25 * 1 Jul 2010 Roller screens 10 * 1 Jul 2010 Dewatering assets: Launders 20 * 1 Jul 2010 Pressure filter pumps 5 * 1 Jul 2010 Process water tanks 20 * 1 Jul 2010 Return water pipes 20 * 1 Jul 2010 Slurry feed pipes 10 * 1 Jul 2010 Slurry pumps 10 * 1 Jul 2010 Slurry tanks (incorporating agitators) 15 * 1 Jul 2010 Sumps 20 * 1 Jul 2010 Thickeners (incorporating tanks, rakes and access platforms) 20 * 1 Jul 2010 Vertical plate pressure filters (incorporating filters, plates, membranes, water sprays, ladders, bomb bay doors) 20 * 1 Jul 2010 Emissions control assets: Compressors 20 * 1 Jul 2010 Dust collection system 20 * 1 Jul 2010 Multi-cone 20 * 1 Jul 2010 Scrubbers 20 * 1 Jul 2010 Waste gas collector mains and ducts 20 * 1 Jul 2010 Waste gas extractor fans 20 * 1 Jul 2010 Fluxing tanks 20 * 1 Jul 2010 Grinding mills 15 * 1 Jul 2010 Induration assets: Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Rotary kilns (incorporating bearings, drive gear and drive system) 30 * 1 Jul 2010 Travelling grates (incorporating motors, gearboxes or drives and rollers) 30 * 1 Jul 2010 Waste heat recovery ducts 15 * 1 Jul 2010 Waste heat recovery fans 10 * 1 Jul 2010 Materials handling assets: Conveyor systems (incorporating structures, belts, gearboxes and motors): Conveyors to and from balling drums 20 * 1 Jul 2010 Filter cake conveyors 20 * 1 Jul 2010 Finished pellet conveyor 20 * 1 Jul 2010 Flux bins 20 * 1 Jul 2010 Roller feeders 10 * 1 Jul 2010 Table feeders 10 * 1 Jul 2010 Vibrating feeders 10 * 1 Jul 2010 Weigh feeders 10 * 1 Jul 2010 Plate mill assets: Cold levellers (incorporating motor, gearbox spindles, hydraulic traverse cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) 30 * 1 Jul 2010 De-scaling boxes (incorporating sprays, mechanicals, control valves pipe work after isolation valves, de-scaling box table rolls, tables, chains, covers, side guides and covers) 10 * 1 Jul 2010 Edgers (incorporating motors, hydraulic controls, mechanical controls, anvil (carryover table), hand rails and walkways) 20 * 1 Jul 2010 Furnace entry skids 20 * 1 Jul 2010 Furnaces (incorporating slab pushers, bumpers, pyrometers, off takes from king valve to outlets and all structures and equipment from after entry skids up to and including circular apron skids) 20 * 1 Jul 2010 Hot levellers (incorporating motors, gearboxes, spindles, rolls, leveller AGC capsules, screws, crowning device, de-scaling header and valves) 20 * 1 Jul 2010 Inter-roll stand cooling sprays 15 * 1 Jul 2010 Reversing finishing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Reversing roughing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Rope driven cooling transfer bed 20 * 1 Jul 2010 Shears (including crop, divide, scrap, rotary trim, guillotine and end shears) 20 * 1 Jul 2010 Slab sizing systems (incorporating side guard measuring devices and stands, slab sizing unit supports, cameras and light banks) 5 * 1 Jul 2010 Turnover inspection table (incorporating barriers and hydraulics) 20 * 1 Jul 2010 Walking beam cooling beds (incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics) 20 * 1 Jul 2010 Primary metal product casting assets: Continuous casting machines (incorporating turrets, tundishes (incorporating lids and cassettes), tundish cars, moulds, dummy bars, segments, oscillators, rolls, water sprays, hydraulics, motors and gearboxes): Billet casters 17 * 1 Jul 2010 Combination casters 17 * 1 Jul 2010 Slab casters 17 * 1 Jul 2010 Cooler transfer arms (incorporating motors, gearboxes and drive shafts) 17 * 1 Jul 2010 Crop removal machines 20 * 1 Jul 2010 Cut to length machines and torch cutters 15 * 1 Jul 2010 De-burring machines (incorporating fixed drives) 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 15 * 1 Jul 2010 Dedusting ducts and mains 15 * 1 Jul 2010 Steam exhaust fans 10 * 1 Jul 2010 Hydraulic shears 17 * 1 Jul 2010 Materials handling assets: Conveyor systems (including structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Mould powder bins 23 * 1 Jul 2010 Screw feeders 15 * 1 Jul 2010 Scarfing machines (incorporating catenary system of hoses, power supply cables and support structures) 20 * 1 Jul 2010 Slab or billet cooler tanks (incorporating grid stands) 30 * 1 Jul 2010 Slab or billet marking machines 17 * 1 Jul 2010 Transfer beds 17 * 1 Jul 2010 Up-enders (including hydraulics) 17 * 1 Jul 2010 Walking beam cooling beds and run out tables 17 * 1 Jul 2010 Water treatment assets: Basins and ponds 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Gravel and sand filters 25 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Pipelines: Water pipelines 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps: Water pumps 10 * 1 Jul 2010 Chemical dosing pumps 5 * 1 Jul 2010 Skimmers and scrapers 15 * 1 Jul 2010 Tanks: Sludge, chemical storage and dosing tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Rod, bar, structural and rail mill assets: Controlled tempering quenching cars 10 * 1 Jul 2010 Cut to length machines 17 * 1 Jul 2010 De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) 10 * 1 Jul 2010 Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Furnace charging skids 20 * 1 Jul 2010 Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Shears (incorporating motors and drives) 17 * 1 Jul 2010 Stacker/bundlers 12 * 1 Jul 2010 Straighteners 20 * 1 Jul 2010 Walking beam cooling beds 20 * 1 Jul 2010 Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Sinter making assets: Cooler assets: Cooler fans 10 * 1 Jul 2009 Coolers (incorporating pan conveyors and drives) 25 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Activated carbon packed bed filters 15 * 1 Jul 2009 Dedusting fans 10 * 1 Jul 2009 Electrostatic precipitators and scraper chains 20 * 1 Jul 2009 Waste gas collector mains and ducts 20 * 1 Jul 2009 Feed sequence assets: Feed rolls 7 * 1 Jul 2009 Mixing and rolling drums 30 * 1 Jul 2009 Materials handling assets: Belt weighers 5 * 1 Jul 2009 Bins: Coke bins 15 * 1 Jul 2009 Ore bins 23 * 1 Jul 2009 Sinter bins 17 * 1 Jul 2009 Chutes 15 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 17 * 1 Jul 2009 Feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Sinter 17 * 1 Jul 2009 Weigh feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Strand assets: Ignition furnaces (incorporating associated air and gas mains) 15 * 1 Jul 2009 Preheat hoods (incorporating waste heat recovery fans and mains) 7 * 1 Jul 2009 Spike roll crushers (incorporating bogey flex, electric motors, primary gearboxes, fluid couplings, grillage bars and crash decks) 10 * 1 Jul 2009 Strand structures and drives (including conveyors, wind legs and dust troughs) 20 * 1 Jul 2009 Water treatment assets: Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2009 Steel railway track product manufacturing assets: Steel railway clip manufacturing assets: Anti-corrosion dip tanks 20 * 1 Jul 2011 Coil transfer arms (incorporating motors, gearboxes and drive shafts) 15 * 1 Jul 2011 End spades 20 * 1 Jul 2011 Gas temper furnaces 20 * 1 Jul 2011 Induction heaters 20 * 1 Jul 2011 Noise reduction enclosures 30 * 1 Jul 2011 Presses 20 * 1 Jul 2011 Quench systems (incorporating heat exchangers, transfer arms, tanks, pipes and pumps) 20 * 1 Jul 2011 Shears 20 * 1 Jul 2011 Tooling 15 * 1 Jul 2011 Transfer systems (incorporating flat bed transfer table) 30 * 1 Jul 2011 Quality control test rigs 30 * 1 Jul 2011 Materials handling assets: Conveyor systems 20 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Racks for storage 20 * 1 Jul 2011 Weigh scales 15 * 1 Jul 2011 Water treatment assets: Cooling towers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Steel railway sleeper manufacturing assets: Crop shear and presses 20 * 1 Jul 2011 Form presses 20 * 1 Jul 2011 Punch presses 20 * 1 Jul 2011 Steel strip metallic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Air knife assemblies 13 * 1 Jul 2010 Crop shears 17 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Horizontal air coolers (incorporating ducting fans and nozzles) 15 * 1 Jul 2010 Horizontal furnaces 20 * 1 Jul 2010 Levellers (incorporating gearboxes and drives) 15 * 1 Jul 2010 Metal coating pots 15 * 1 Jul 2010 Passivators (incorporating tanks and pumps) 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Pot hardware (incorporating zinc roll frames and roll assemblies) 13 * 1 Jul 2010 Pre melt pots 5 * 1 Jul 2010 Quench systems (incorporating rolls, spray bars and tanks) 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Resin coaters 15 * 1 Jul 2010 Scrapers 13 * 1 Jul 2010 Skin conditioning mills (incorporating entry and exit tension rolls) 20 * 1 Jul 2010 Steering rolls and bridles (incorporating motors, gearboxes and rolls) 15 * 1 Jul 2010 Vertical air coolers (incorporating ducting, fans and motors) 15 * 1 Jul 2010 Vertical preheat furnaces 15 * 1 Jul 2010 Welders 17 * 1 Jul 2010 Steel strip organic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Banders 15 * 1 Jul 2010 Branders 10 * 1 Jul 2010 Chemical rinsing, cleaning and pre-treatment assets 15 * 1 Jul 2010 Cooler and cooling assets 15 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Finishing assets 15 * 1 Jul 2010 Inspection assets 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Primer and main coaters 13 * 1 Jul 2010 Quench systems 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Shears 15 * 1 Jul 2010 Stitchers 17 * 1 Jul 2010 Tin-plating mill assets: Accumulators and loopers 17 * 1 Jul 2011 Acid and alkaline cleaning baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011 Batch annealing assets: Annealing furnaces 6 * 1 Jul 2011 Bases 4 * 1 Jul 2011 Convector plates 4 * 1 Jul 2011 Inner covers 4 * 1 Jul 2011 Cold reduction mills 20 * 1 Jul 2011 Continuous annealing furnaces 15 * 1 Jul 2011 Crop shears 15 * 1 Jul 2011 Dryers 15 * 1 Jul 2011 Electro plating baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011 Pickling tanks (including scrubbing units and rolls and electrical grids) 13 * 1 Jul 2011 Preheat furnaces 20 * 1 Jul 2011 Recoilers, bridles and uncoilers 15 * 1 Jul 2011 Rinse tanks 15 * 1 Jul 2011 Side trimmers 15 * 1 Jul 2011 Temper mills 20 * 1 Jul 2011 Tension control system (including steering) 10 * 1 Jul 2011 Welders 17 * 1 Jul 2011 Alumina production (21310) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): Bauxite crushing and handling assets: Conveyors 30 * 1 Jan 2003 Crushing assets 30 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Stockpile reclaimers, stackers and stacker/reclaimers 30 * 1 Jan 2003 Train loading assets (including conveyors, product bins and towers) 30 * 1 Jan 2003 Bauxite residue disposal assets: Initial containment areas 20 1 Jan 2001 Mudlakes 10 1 Jan 2001 Calcination assets: Calciners and kilns 25 * 1 Jan 2003 Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) 30 * 1 Jan 2003 Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) 30 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) 30 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) 15 * 1 Jan 2003 Pipework (including slurry pipes) 30 * 1 Jan 2003 Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) 30 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets (including switchgear and transformers) 30 * 1 Jan 2003 Aluminium smelting (21320) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Anode baking assets (including crucibles and furnaces) 20 * 1 Jan 2003 Anode (green) pasting assets: Crushing assets 30 * 1 Jan 2003 Mixing and forming assets 15 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) 20 * 1 Jan 2003 Compressors 20 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Cranes and gantries (including cell tending machines) 20 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Materials handling assets: Anode transport vehicles and hot metal carriers 10 * 1 Jan 2003 Generally (including conveyors, silos and stockpile reclaiming assets) 30 * 1 Jan 2003 Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) 20 * 1 Jan 2003 Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) 25 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets: Generally (including switchgear and transformers) 30 * 1 Jan 2003 Rectiformers 20 * 1 Jan 2003 Non-ferrous metal casting (21410) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): Cooling assets (including tables, conveyors, towers) 15 * 1 Jan 2004 Deodorising machines/fume extraction systems 15 * 1 Jul 2013 Die casting machines (including high pressure, low pressure and gravity type machines) 15 * 1 Jan 2004 Die tools (moulds used for casting) 4 * 1 Jan 2004 Heating assets: Degassing assets 5 * 1 Jan 2004 Furnaces (including dosing, holding and melting) 15 * 1 Jan 2004 Heat treatment baskets 5 * 1 Jan 2004 Heat treatment ovens 20 * 1 Jan 2004 Ingot pre-heaters 20 * 1 Jan 2004 Quenching tanks 20 * 1 Jan 2004 Impregnation machines 10 * 1 Jul 2013 Machining/finishing assets: Blast machines (including shot, sand, bead) 20 * 1 Jan 2004 CNC lathes 10 * 1 Jan 2004 CNC machining centres 10 * 1 Jan 2004 CNC milling machines 10 * 1 Jan 2004 Drilling machines 15 * 1 Jan 2004 Linishing belt machines 10 * 1 Jan 2004 Trim presses (hydraulic type and crank type) 15 * 1 Jan 2004 Trim tools used in trim press machines 4 * 1 Jan 2004 Vibrating machines (including rumbling and knock out machines 10 * 1 Jan 2004 Materials handling conveyors 10 * 1 Jan 2004 Molten metal transfer ladles 3 * 1 Jan 2004 Paint line conveyors 15 * 1 Jan 2004 Robots 10 * 1 Jan 2004 Sand casting assets: Core boxes 4 * 1 Jan 2004 Core making machines (core blowers) 15 * 1 Jan 2004 Gas generators for sand curing 15 * 1 Jan 2004 Sand core dies 7 * 1 Jul 2013 Sand core making machines 15 * 1 Jul 2013 Testing assets: Co-ordinate measurement machines 10 * 1 Jan 2004 Leak and pressure testing machines 4 * 1 Jan 2004 Spectrometers 10 * 1 Jan 2004 X-ray machines 15 * 1 Jan 2004 Tinsmiths' plant 20 1 Jan 2001 Steel coil roll forming, slitting and blanking and sheet metal forming (22210 to 22290) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Steel coil blanking or shear line assets: Coil cars (including stationary coil cars) 15 * 1 Jul 2012 Cut to length shears and guillotines 15 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 Grip feeders 10 * 1 Jul 2012 Levellers 15 * 1 Jul 2012 Meter wheels 7 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Scissor lifts 15 * 1 Jul 2012 Stackers 15 * 1 Jul 2012 Steel coil roll forming assets: Auto banders 10 * 1 Jul 2012 Closed section induction welders 15 * 1 Jul 2012 Closed section laser welders 10 * 1 Jul 2012 CNC laser cutting units 10 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil joining welding units 15 * 1 Jul 2012 Coil levellers and straighteners 15 * 1 Jul 2012 Coil magazines 15 * 1 Jul 2012 Coil tilters 15 * 1 Jul 2012 Coil tilting coil cars 15 * 1 Jul 2012 Control systems assets: Motion controllers 10 * 1 Jul 2012 Programmable logic controllers (PLCs) 10 * 1 Jul 2012 Potentiometers 5 * 1 Jul 2012 Variable speed drives (VSDs) 10 * 1 Jul 2012 Control systems (including roll former control systems (incorporating end coders), de-coiler/un- coiler control systems and snubber control systems) 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Embossing units 5 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 In-line presses and punches 15 * 1 Jul 2012 In-line printers and labellers 7 * 1 Jul 2012 Metal saws: Band saws 10 * 1 Jul 2012 Rotary cut off saws 10 * 1 Jul 2012 Roll former tooling 8 * 1 Jul 2012 Roll formers (incorporating entry guides, fixed and height adjustable pinch rollers, drive motor and gearboxes, base and power supply unit): Fixed 15 * 1 Jul 2012 Mobile 10 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Shears and guillotines 15 * 1 Jul 2012 Snubbers (incorporating drives, motors and gearboxes) 15 * 1 Jul 2012 Strip lubricators 10 * 1 Jul 2012 Support assets: Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Engineering workshop assets: CNC and NC lathes 10 * 1 Jul 2012 Drilling machines 10 * 1 Jul 2012 Keyway broaching presses 15 * 1 Jul 2012 Guard lights (incorporating red eye guard lights and stands) 7 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Spreader bars 10 * 1 Jul 2012 Manual strapping machines 7 * 1 Jul 2012 Measuring assets (including micrometers, protractors, tapes, and vernier callipers) 7 * 1 Jul 2012 Perimeter fencing 15 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Stackers (drop and suction) 15 * 1 Jul 2012 Stretch wrappers 10 * 1 Jul 2012 Tunnel guarding (including safety cages) 15 * 1 Jul 2012 Steel coil slitting assets: Anti-flutter rolls 10 * 1 Jul 2012 Auto banders (incorporating conveyors, strapping heads, coil lift systems, strapping dispensers, accumulators and controls) 10 * 1 Jul 2012 Carryover tables 15 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil stacking systems 20 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 De-coiler/un-coiler edge guides 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Downenders (incorporating conveyors, hydraulics and controls) 20 * 1 Jul 2012 Entry and exit coil carousels/capstans 20 * 1 Jul 2012 Entry shears 15 * 1 Jul 2012 Exit edge guides 10 * 1 Jul 2012 Exit feed up units (incorporating deflector and lift rolls, shears, separators, tables and traverse drives) 20 * 1 Jul 2012 Exit turnstile/coil stackers 20 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Magnet cranes 20 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Main hydraulic power pack (incorporating interconnecting pipe work to valve stands) 15 * 1 Jul 2012 Pallet conveyor monorails 10 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Perimeter guarding 15 * 1 Jul 2012 Pinch rollers/breakers 20 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Re-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers, and brakes) 15 * 1 Jul 2012 Scrap baller 15 * 1 Jul 2012 Scrap chopper bins and carriages 20 * 1 Jul 2012 Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Scrap choppers 20 * 1 Jul 2012 Separator blades 10 * 1 Jul 2012 Slitter tooling (incorporating blades, rubbers and spacers) 5 * 1 Jul 2012 Slitting head building stations (incorporating rotating rigs) 20 * 1 Jul 2012 Slitting head entry side guides 10 * 1 Jul 2012 Slitting heads (incorporating electric motors, gearboxes and drive shafts) 15 * 1 Jul 2012 Tension units (incorporating entry and exit quadrants, rolls, separators, drag pads, motors, gearboxes and drives) 15 * 1 Jul 2012 Weighing scales (incorporating load cells and controls) 20 * 1 Jul 2012 Steel sheet metal forming assets: Blankers 15 * 1 Jul 2012 Brake presses 20 * 1 Jul 2012 CNC multi head combined slitter/blankers 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Folders 10 * 1 Jul 2012 Guillotines 15 * 1 Jul 2012 Mini slitters 15 * 1 Jul 2012 Boiler, tank and other heavy gauge metal container manufacturing (22310) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Sheet metal tanks manufacturing assets: Band saws 5 * 1 Jul 2012 Coil holders 10 * 1 Jul 2012 Curving rollers 10 * 1 Jul 2012 Drilling machines (including bench and radial drills) 5 * 1 Jul 2012 Gang and turret punching machines 15 * 1 Jul 2012 Hand tools 5 * 1 Jul 2012 Hoists: Electric 5 * 1 Jul 2012 Hydraulic 15 * 1 Jul 2012 Hooks (including c-hooks and slinger hooks) 5 * 1 Jul 2012 Jib cranes 15 * 1 Jul 2012 Laser cutters 7 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Pallet jacks 10 * 1 Jul 2012 Plate grabs 5 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Riveting machines 15 * 1 Jul 2012 Shears: Hand-held type 3 * 1 Jul 2012 Guillotine type 15 * 1 Jul 2012 Spreader bars 15 * 1 Jul 2012 Trolleys 5 * 1 Jul 2012 Welders 5 * 1 Jul 2012 Spring and wire product manufacturing (22910) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Nail manufacturing plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Metal coating and finishing (22930) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Galvanising plant 10 1 Jan 2001 Other fabricated metal product manufacturing n.e.c. (22990) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Saw-making plant 20 1 Jan 2001 Motor vehicle manufacturing (23110) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): Ancillary and support assets: Air compressors 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts) – see Table B Warehouse and distribution centre equipment and machines Brake hose cleaning machines 10 * 1 Jul 2011 Calibration assets 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2011 Dust and fume extraction assets: Fixed extraction systems (incorporating ducting, extraction arms etc) 15 * 1 Jul 2011 Mobile 7 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Glycol and water mixing plant assets 15 * 1 Jul 2011 Hose reels 7 * 1 Jul 2011 Power supply assets (including generators) – use any relevant determinations made for Power supply assets in Table B Racks and shelving 20 * 1 Jul 2011 Stillages, storage bins tote boxes and trolleys 15 * 1 Jul 2011 Storage tanks: Fuel storage tanks 20 * 1 Jul 2011 Gas storage tanks (including argon, compressed natural gas (CNG) and nitrogen gas storage tanks) 30 * 1 Jul 2011 Lubricant storage tanks 20 * 1 Jul 2011 Tooling: Dies (for press brakes) 12 * 1 Jul 2011 Jigs and fixtures 7 * 1 Jul 2011 Moulds (including fibreglass moulds) 7 * 1 Jul 2011 Vehicle platforms and runways (used in wheel alignment etc) 20 * 1 Jul 2011 Ventilation fans 20 * 1 Jul 2011 Waste oil collection and storage assets 10 * 1 Jul 2011 Waste water treatment assets: Meters 5 * 1 Jul 2011 Pipework 15 * 1 Jul 2011 Pumps 12 * 1 Jul 2011 Separators 15 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Water demineralising plant assets (including containers, pipework, pumps and reverse osmosis assets) 15 * 1 Jul 2011 Weighers: Fixed (weighbridges) 20 * 1 Jul 2011 Mobile 10 * 1 Jul 2011 Assembly and body shop assets: Adhesive mixing and dispensing assets 15 * 1 Jul 2011 Alignment, positioning and verification assets: Axle and frame alignment assets (including frame presses) 15 * 1 Jul 2011 Computer and laser based contact and non- contact devices (including 'Faro arms') 10 * 1 Jul 2011 Dumpy levels 7 * 1 Jul 2011 Coupling machines 15 * 1 Jul 2011 Power tool and rivet gun power packs and rigs 15 * 1 Jul 2011 Power tools: Nut runners (including cables and controllers) 7 * 1 Jul 2011 Others (including angle grinders, fastening tools, hand operated saws, rivet guns etc) – see Table B Power tools, hand tools Sawing machines (including aluminium cutting saws, bandsaws and cold saws) 12 * 1 Jul 2011 Welding assets: Automatic stud well bowl feeder units 10 * 1 Jul 2011 Handheld and portable spot welders (including transformers) 10 * 1 Jul 2011 MIG welders 15 * 1 Jul 2011 Stud welding machines 15 * 1 Jul 2011 TIG welders 15 * 1 Jul 2011 Vertical electric welders (pedestal welders) 15 * 1 Jul 2011 Welding reels 7 * 1 Jul 2011 Handling assets: Conveyors: Floor and in-floor conveyors (including belt conveyors, skid conveyors, skillet conveyors, slat conveyors, turntables etc) 15 * 1 Jul 2011 Monorails and overhead conveyors 20 * 1 Jul 2011 Cranes (including gantry cranes, overhead cranes and turnover cranes) 25 * 1 Jul 2011 Elevating work platforms – see Table A Rental and hiring services (except real estate) (66110 to 66400), Elevating work platforms (EWPs) Forklift trucks (including pallet jacks, pallet stackers and reach trucks) – see Table B Forklifts Mobile hoists/floor cranes (including engine and radiator hoists) 15 * 1 Jul 2011 Pushers, rollers and tug units 10 * 1 Jul 2011 Vehicle hoists/lifters (including column lifters and post hoists) 25 * 1 Jul 2011 Paint shop assets: Booths and ovens: Generally (including baking/curing ovens, paint mixing booths/rooms, pre-treatment/sanding booths and wash down booths including cab degreasers) 20 * 1 Jul 2011 Spray booths and combination spray booth baking ovens 15 * 1 Jul 2011 Dip tank electro coating assets (including alkaline cleaner tanks, electro application tanks, surface conditioner tanks and water rinse tanks) 15 * 1 Jul 2011 Infrared paint dryers 7 * 1 Jul 2011 Paint proportioning assets: Electronic component proportioning systems 10 * 1 Jul 2011 Paint tinting and colour blending machines 5 * 1 Jul 2011 Press shop assets: Bending machines: Chassis rail/frame bending machines 20 * 1 Jul 2011 Folders (including pan brakes) 20 * 1 Jul 2011 Press brakes (brake presses) 25 * 1 Jul 2011 Tube benders 12 * 1 Jul 2011 Chassis rail drilling/punching machines: Chassis rail processing machines (incorporating drilling and profiling) 20 * 1 Jul 2011 Punching machines 20 * 1 Jul 2011 CNC milling machines 10 * 1 Jul 2011 CNC routing machines 10 * 1 Jul 2011 Drilling machines (bench drills, pedestal drills and pillar drills) 12 * 1 Jul 2011 Guillotine shears 20 * 1 Jul 2011 Lathes: CNC lathes 10 * 1 Jul 2011 Conventional or non-CNC lathes 15 * 1 Jul 2011 Plasma cutters 15 * 1 Jul 2011 Scribing and number stamping machines (including chassis number scribing/stamping machines and vehicle identification number stamping machines) 10 * 1 Jul 2011 Trim and final shop assets: Air conditioning charging units 10 * 1 Jul 2011 Brake testing units 20 * 1 Jul 2011 Bus and truck wash assets – see Table A Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets Electrical systems testing assets 15 * 1 Jul 2011 Fluid filling assets: Fluid filling machines (including coolant, fuel, lubrication and power steering fluid filling machines) 10 * 1 Jul 2011 Urea dispensing systems (incorporating intermediate bulk containers, hose reels, meters and pumps) 10 * 1 Jul 2011 Headlight aiming equipment 10 * 1 Jul 2011 Torque testing machines (including chassis dynamometers and engine dynamometers) 12 * 1 Jul 2011 Wheel alignment assets: Wheel alignment lasers 4 * 1 Jul 2011 Wheel alignment systems (incorporating alignment machines housing computer hardware and software, probes and sensors) 15 * 1 Jul 2011 Metal stamping and blanking assets: Ancillary assets (including building and services assets): Air compressors 15 * 1 Jul 2012 Air dryers 10 * 1 Jul 2012 Generally (including air conditioning assets, air cooling assets, fencing (removable), fire control and alarm assets, power supply assets) – use any applicable determination in Table B Steelwork structures (including access and storage platforms, bollards, ladders etc) 15 * 1 Jul 2012 Blanking and stamping press assets: Presses (including production presses and production supporting presses such as die spotting presses, tryout presses etc) 15 * 1 Jul 2012 Support assets (including decoilers, loaders, unloaders, pallet transfer, sheet feeders, crane savers etc) 15 * 1 Jul 2012 Die change over assets (die trailers, die trucks, die trolleys etc) 15 * 1 Jul 2012 Die racks 15 * 1 Jul 2012 Dies (stamping dies) 7 * 1 Jul 2012 Inspection and measuring assets (including accelerometers, accuracy measurement tools, desktop friction and wear testers, dualscopes and measuring and evaluation machines generally) 10 * 1 Jul 2012 Maintenance workshop and tool room assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Cutting machines (including gas cutters and plasma cutting machines) 10 * 1 Jul 2012 Exhaust fans 10 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Hand tools (including portable power tools, sealer guns and spray guns) 3 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks etc) 15 * 1 Jul 2012 Lifting equipment (including vertical elevators and hoists) 15 * 1 Jul 2012 Maintenance machines and tool room assets generally (including boring machines, folding machines, grinding machines, guillotines, hydraulic benders and presses, lapping machines, lathes, milling machines, NC machines and pipe threaders) 15 * 1 Jul 2012 Measuring assets (including height gauges, micrometers, surface measuring machines and vernier calipers) 10 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (including ARC welders, MIG welders and TIG welders) 10 * 1 Jul 2012 Pallets 10 * 1 Jul 2012 Production control systems 10 * 1 Jul 2012 Robots (including press tending robots, press transfer robots and pressed parts rack loading robots) 10 * 1 Jul 2012 Scrap metal baling assets (including balers and conveying systems) 15 * 1 Jul 2012 Steel coil and steel sheet handling assets: Automated guided vehicles (AGVs) (used in blank/stamped parts handling) 10 * 1 Jul 2012 Coil loaders (including hydraulic carts, lift tables and platforms) 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Forklifts – see Table B Overhead cranes and hoists 20 * 1 Jul 2012 Steel coil and steel sheet processing assets: Blank/sheet turnover machines 15 * 1 Jul 2012 Destacking/stacking machines 10 * 1 Jul 2012 Washing machines 10 * 1 Jul 2012 Motor car engine assembly and manufacturing assets: Ancillary and support assets: Air compressors 15 * 1 Jul 2012 Air curtains 10 * 1 Jul 2012 Control systems (including mimic panels) 10 * 1 Jul 2012 Cooling water supply assets (including cooling towers, storage tanks and water conditioning/dosing assets) 15 * 1 Jul 2012 Dust and fume extraction assets (including ducting, extraction fans, hoppers etc) 15 * 1 Jul 2012 Engine lubrication storage, filtration and feed plant assets 15 * 1 Jul 2012 Engine pallets 10 * 1 Jul 2012 Lighting (production) 15 * 1 Jul 2012 Racks, shelving, stands and tables generally 15 * 1 Jul 2012 Robots generally (including assembly robots, gantry robots and pick and place robots etc) 10 * 1 Jul 2012 Safety assets generally (including guarding, matting, railing etc, where separately identifiable and not incorporated into an existing asset) 10 * 1 Jul 2012 Stillages, storage bins, tote boxes and trolleys 10 * 1 Jul 2012 Swarf and machining line coolant separation and refrigeration systems (incorporating coolant circulation pumps and tanks, outfeed extractors, refrigeration chiller packs, separators and swarf tote excavators) 15 * 1 Jul 2012 Tooling assets: Electronic and laser tool pre-setting and setting machines (including coordinate measurement machines) 10 * 1 Jul 2012 Tooling (for drills, lathes, mills etc) 3 * 1 Jul 2012 Engine assembly and engine component sub- assembly assets: Adhesive application assets used in form-in-place gasket systems etc (including adhesive unloading equipment and robots) 10 * 1 Jul 2012 Assembly and sub-assembly assets generally (including assembly machines, balancing machines, bearing shell detection assets, crank and piston spin test machines, oil filling machines etc) 10 * 1 Jul 2012 Coding assets (including automated ink or spray jet coders and automated pin coding stamping machines) 10 * 1 Jul 2012 Nut runner assets: Automated nut runner and fastening systems (incorporating cables and controllers, and including bolt torquing robots) 10 * 1 Jul 2012 Manually operated nut runners (pre-torque applications etc) 5 * 1 Jul 2012 Power tools generally 3 * 1 Jul 2012 Engine component machining line assets (including broaching machines, deburring machines, gauging machines, honing machines, leak testing machines, machining centres, pallet loading systems, surface grinding machines, transfer machines, washing machines etc) 15 * 1 Jul 2012 Engine function testing assets (including cold test machines, engine dynamometers, engine ignition testing machines and hot test machines) 10 * 1 Jul 2012 Handling assets: Conveyors: Elevating conveyors (including engine block elevating conveying assets etc) 15 * 1 Jul 2012 Floor and in-floor standalone conveyors (including belt conveyors, infeed and outfeed conveyors) 15 * 1 Jul 2012 Monorails and overhead conveyors 15 * 1 Jul 2012 Cranes and hoists (including bridge cranes, gantry cranes, overhead cranes and turnover cranes) 20 * 1 Jul 2012 Lifting fixtures, magnets, slings etc 10 * 1 Jul 2012 Quality control assets generally (including cylinder head thickness testers, digital torque wrenches, gauges, inspection equipment generally, measuring equipment generally, microscopes, scales, scanners, testing equipment generally, thermometers, vibration meters etc) 10 * 1 Jul 2012 Toolroom assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Degreasing plant systems (incorporating float valves, hoists, monorails, pumps etc) 15 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks) 15 * 1 Jul 2012 Tool grinding and maintenance machines (including boring machines, broach sharpening machines, grinding machines, guillotines, lapping machines, milling machines, toolroom lathes etc) 15 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (ARC welders, MIG welders etc) 10 * 1 Jul 2012 Waste treatment assets: Laboratory equipment (including balancers, chart recorders, dryers, pH sampling devices, rotameters and simulators etc) 10 * 1 Jul 2012 Meters and sensors (including chart recorders, dosing meters, level meters, level sensors and pH method meters and sensors etc) 10 * 1 Jul 2012 Pumps (including dosing pumps, recirculation pumps etc) 10 * 1 Jul 2012 Tanks and pools (including recycling tanks, sludge tanks and pools, storage tanks etc) 20 * 1 Jul 2012 Waste treatment assets generally (including dosing systems, flotation waste treatment systems, heaters, oil removing systems, skimmers and sludge presses etc) 15 * 1 Jul 2012 Motor vehicle manufacturing plant (not listed elsewhere): Basic machinery 10 1 Jan 2001 Tooling (i.e. jigs, dies, press tools and specialty attachments such as working heads and work-holding tools) 3 1 Jan 2001 Non-ferrous metal casting assets – see Table A Non-ferrous metal casting (21410) Motor vehicle body and trailer manufacturing (23120) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Bus vehicle body assembly assets (on supplied motor and chassis) – see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Truck body manufacturing assets – see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Other motor vehicle parts manufacturing (23190) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Metal stamping and blanking assets – see Table A Motor vehicle manufacturing (23110), metal stamping and blanking assets Piston ring manufacturing plant: Engineering works plant 20 1 Jan 2001 Motors 20 1 Jan 2001 Overhead gear, equipment, belting etc 20 1 Jan 2001 Precision machines 13 ⅓ 1 Jan 2001 Railway rolling stock manufacturing and repair services (23930) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Assembly assets: Access and assembly platforms 15 * 1 Jul 2014 Alignment assets (including gearbox alignment assets) 10 * 1 Jul 2014 Bearing puller assets 10 * 1 Jul 2014 Blast chamber assets (incorporating shot recovery systems) 10 * 1 Jul 2014 Cutting assets (including plate profilers, profile cutters and saws) 10 * 1 Jul 2014 De-coiling assets 15 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Foam filling station assets 10 * 1 Jul 2014 Furnaces and ovens (including ladles and stress relief ovens) 20 * 1 Jul 2014 Jigs (including rollover jigs and lifting jigs) 15 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Milling machines (including gantry) 20 * 1 Jul 2014 Pipe and tube bending assets 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Riveting assets 5 * 1 Jul 2014 Specialised hydraulic tool assets 10 * 1 Jul 2014 Stretch formers 10 * 1 Jul 2014 Sweeping assets 10 * 1 Jul 2014 Turning assets 10 * 1 Jul 2014 Wash bay assets 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wire cutting and stripping assets 10 * 1 Jul 2014 Handling assets: Cranes (including overhead gantry cranes) 25 * 1 Jul 2014 Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) 20 * 1 Jul 2014 Pallet lifters 10 * 1 Jul 2014 Scissor lifts 10 * 1 Jul 2014 Maintenance and refurbishment assets: Boring assets 10 * 1 Jul 2014 Cutting assets (including guillotines, plasma cutters and profilers) 15 * 1 Jul 2014 Detecting assets (including flaw detectors) 10 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Grinding and milling assets 20 * 1 Jul 2014 Hydraulic drop and work tables 10 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) 15 * 1 Jul 2014 Portable presses (including hydraulic power presses) 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Tanks (including washing and water tanks) 20 * 1 Jul 2014 Vacuum assets 10 * 1 Jul 2014 Washing assets (including bearing and bogie washers) 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wheel condition monitoring systems 7 * 1 Jul 2014 Support assets: Cleaning assets (including high pressure cleaners) 5 * 1 Jul 2014 Compressed air system assets (including compressors, dryers and filters and receivers) 10 * 1 Jul 2014 Computer measuring and monitoring assets (including load and pressure indicators) 7 * 1 Jul 2014 Control system assets (including supervisory control and data acquisition (SCADA) systems and vehicle preparation systems) 10 * 1 Jul 2014 Cooling towers 15 * 1 Jul 2014 Dust and fume extraction system assets 15 * 1 Jul 2014 Electricity supply assets – see Table A Electricity supply (26100 to 26400) Fastening and riveting assets 5 * 1 Jul 2014 Fire prevention systems (incorporating fire protection systems and water tanks) 15 * 1 Jul 2014 Induction heaters 10 * 1 Jul 2014 Portable train weighing assets 10 * 1 Jul 2014 Pumps (including hydraulic pumps) 10 * 1 Jul 2014 Racking and storage assets 20 * 1 Jul 2014 Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles) 10 * 1 Jul 2014 Railway tracks – see Table A Rail freight and passenger transport services (47100 to 47200) Refrigerant recovery assets 10 * 1 Jul 2014 Traversers and turntables 20 * 1 Jul 2014 Vehicle progression systems assets (including rabbits) 10 * 1 Jul 2014 Waste water and effluent treatment assets 10 * 1 Jul 2014 Weighing assets for carriages and locomotives 20 * 1 Jul 2014 Testing assets: Bogie, brake and spring testing assets 10 * 1 Jul 2014 Cab test benches and CRC cable testing assets 5 * 1 Jul 2014 Earth testing assets 10 * 1 Jul 2014 Electrical testing assets (including multimeters) 10 * 1 Jul 2014 Post production testing assets (excluding weighing assets – see above in support assets): Water test facility assets (incorporating control systems, gantries, pipes, pumps etc) 10 * 1 Jul 2014 Other post production testing assets 5 * 1 Jul 2014 Test sheds for testing locomotives and other rolling stock 30 * 1 Jul 2014 Aircraft manufacturing and repair services (23940) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Air compression assets: Generally (including air compressors, air dryers and air receivers) (excluding portable air compressors) 13 * 1 Jul 2020 Portable: Reciprocating 7 * 1 Jul 2020 Rotary screw 10 * 1 Jul 2020 Aircraft testing and measurement equipment: Instrumentation, dynamometers and calibrating equipment (including testing equipment for engines, radios) 10 * 1 Jul 2020 Maintenance stands (including rigs and engine stands) 20 * 1 Jul 2020 Test cell tunnels 40 * 1 Jul 2020 Air start units 15 * 1 Jul 2020 Benches and tables 10 * 1 Jul 2020 Borescope equipment: Fixed probes 3 * 1 Jul 2020 Flexible probes 3 * 1 Jul 2020 Light source 5 * 1 Jul 2020 Video scopes 5 * 1 Jul 2020 Cabin pressurisation test units 15 * 1 Jul 2020 Carbon fibre cutters used in manufacturing 10 * 1 Jul 2020 Computer numerical control (CNC) machines 10 * 1 Jul 2020 Cranes (gantry and overhead) 25 * 1 Jul 2020 Degreasing machines (including washing machines) 7 * 1 Jul 2020 Elevating work platforms: Boom lifts 15 * 1 Jul 2020 Personnel lifts 10 * 1 Jul 2020 Scissor lifts 10 * 1 Jul 2020 Hand tools, manual (including screw drivers, spanners, wrenches) 10 * 1 Jul 2020 Hand tools, powered: 1 Jul 2020 Air 5 * 1 Jul 2020 Battery 3 * 1 Jul 2020 Electric 5 * 1 Jul 2020 Hydraulic power units (including hydraulic mules) 15 * 1 Jul 2020 Industrial autoclaves 30 * 1 Jul 2020 Industrial ovens 15 * 1 Jul 2020 Jacks 10 * 1 Jul 2020 Maintenance work platforms 20 * 1 Jul 2020 Measuring tools, manually operated (including vernier calipers, micrometers, depth gauges, tyre pressure gauges) 5 * 1 Jul 2020 Metal working precision machines (including automatic lathes, milling machines, jig borers) 10 * 1 Jul 2020 Mobile cranes 10 * 1 Jul 2020 Nitrogen carts 15 * 1 Jul 2020 Oxygen carts 15 * 1 Jul 2020 Racks 20 * 1 Jul 2020 Robots 10 * 1 Jul 2020 Sandblasters 7 * 1 Jul 2020 Sheet metal machines (including benders and folders, guillotines and roll formers) 15 * 1 Jul 2020 Tow bars 10 * 1 Jul 2020 Tow tractors: Generally (excluding remote controlled tugs) 20 * 1 Jul 2020 Remote controlled tugs 10 * 1 Jul 2020 Tyre bead breakers 15 * 1 Jul 2020 Welders – see Table B Welders Other transport equipment manufacturing n.e.c. (23990) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Motorcycle building plant 10 1 Jan 2001 Photographic, optical and ophthalmic equipment manufacturing (24110) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Optical lens grinding and contact lens manufacturing: CNC milling machines 7 * 1 Jul 2004 Combined surface generators and grinders and finers 10 * 1 Jul 2004 Deblocking and lens cleaning machines (including ultrasonic washers) 9 * 1 Jul 2004 Finers 10 * 1 Jul 2004 Finishing blockers 8 * 1 Jul 2004 Frame tracers 5 * 1 Jul 2004 Lap tools 10 * 1 Jul 2004 Layout blockers 8 * 1 Jul 2004 Lens coating machines 10 * 1 Jul 2004 Lens curing and drying ovens 10 * 1 Jul 2004 Lens edgers 7 * 1 Jul 2004 Lens tinting machines 8 * 1 Jul 2004 Lensmeters: Automated 5 * 1 Jul 2004 Manual 10 * 1 Jul 2004 Polishers 10 * 1 Jul 2004 Protective lacquering or surface saver taping machines 9 * 1 Jul 2004 Surface generators and grinders 10 * 1 Jul 2004 Surface lathes 8 * 1 Jul 2004 Other professional and scientific equipment manufacturing n.e.c. (24190) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Watchmakers' plant 10 1 Jan 2001 Wooden furniture and upholstered seat manufacturing (25110) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Dust management assets: Portable dust extractors 5 * 1 Jul 2022 Portable wet and dry vacuum cleaners 5 * 1 Jul 2022 Stationary dust collection systems (incorporating bags, motors, pipes etc) 12 * 1 Jul 2022 Spray booth assets: Full face air fed masks 3 * 1 Jul 2022 Paint pumps 5 * 1 Jul 2022 Spray booths 15 * 1 Jul 2022 Spray guns 3 * 1 Jul 2022 Support assets: Air compression assets – see Table B Air compression assets Air compressors (portable) – see Table B Air compressors (portable) Forklifts – see Table B Forklifts Racks 15 * 1 Jul 2022 Trolleys (carts) 10 * 1 Jul 2022 Vacuum lifters 5 * 1 Jul 2022 Work benches and tables 10 * 1 Jul 2022 Tools: Benchtop power tools (including biscuit/domino joiners, drill presses, jigsaws, laminate trimmers, mortisers, planners, routers, spindle sanders etc but excluding saws) 5 * 1 Jul 2022 Clamps 10 * 1 Jul 2022 Hand tools (manual operated) – see Table B Hand tools (manual operated) Handheld power tools (including air, battery, and electric) – see Table B Power tools, hand tools Sawing machines: Band saws 8 * 1 Jul 2022 Circular saws 8 * 1 Jul 2022 Mitre saws (drop saws) 7 * 1 Jul 2022 Panel saws 8 * 1 Jul 2022 Table saws 10 * 1 Jul 2022 Stationary machines: Computer numerical control (CNC) machines (including CNC routers) 10 * 1 Jul 2022 Edge banders 8 * 1 Jul 2022 Pedestal drills (drill presses) 10 * 1 Jul 2022 Sanders (including belt sanders, drum sanders, edge sanders, spindle sanders etc) 12 * 1 Jul 2022 Spindle moulders 10 * 1 Jul 2022 Thicknessers/Buzzers 15 * 1 Jul 2022 Upholstery assets: CNC fabric cutters 10 * 1 Jul 2022 Hand fabric cutters 5 * 1 Jul 2022 Sewing machines 10 * 1 Jul 2022 Jewellery and silverware manufacturing (25910) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Jewellers' plant 10 1 Jan 2001 Other manufacturing n.e.c. (25990) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Broom and brush manufacturing plant 13 ⅓ 1 Jan 2001 Umbrella manufacturers' plant: Cutting boards 10 1 Jan 2001 Lathes 13 ⅓ 1 Jan 2001 Motors 20 1 Jan 2001 ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) Electricity supply (26110 to 26400) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Electricity distribution: Control, monitoring, communications and protection systems 10 * 1 Jan 2002 Customer meters (incorporating load and time switches if fitted) 25 * 1 Jan 2002 Customer service mains or cable, above ground 40 * 1 Jan 2002 Customer service mains or cable, underground 50 * 1 Jan 2002 Distribution lines: Above ground (incorporating conductors; cross arms, insulators and fittings; poles – concrete, wood, steel or stobie; and transformers – pole or ground pad mounted) 45 * 1 Jan 2002 Combination of above ground and underground 47 ½ * 1 Jan 2002 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jan 2002 Distribution substations/transformers, pole or ground pad mounted 40 * 1 Jan 2002 Distribution zone substations (excluding control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Nightwatchman's lights 15 * 1 Jan 2002 Street lights 15 * 1 Jan 2002 Electricity generation: Ash and dust handling and disposal: Ash dams 20 * 1 Jan 2002 Ash slurry systems 15 * 1 Jan 2002 Conveyors 30 * 1 Jan 2002 Crushers 15 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Fuel supply and handling: On-site gaseous fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 On-site liquid fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 Solid fuels: Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30 * 1 Jan 2002 Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30 * 1 Jan 2002 On-site coal storage assets (including stacking and reclaiming assets) 30 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Quality control assets (including coal sampling assets and secondary crushers) 30 * 1 Jan 2002 Power generators: Co-generation: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Reciprocating engines, diesel fired 20 * 1 Jan 2002 Reciprocating engines, gas spark ignition 20 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Combined cycle: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Diesel or gas engine: Control and monitoring systems 15 * 1 Jan 2002 Diesel reciprocating engines 20 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas spark ignition reciprocating engines 20 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Gas turbine: Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Hydro-electric: Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical area 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Hydro turbines and generators 40 * 1 Jan 2002 Miscellaneous assets 40 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 40 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 35 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 40 * 1 Jan 2002 Solar: Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) 20 * 1 Jul 2011 Thermal: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Primary dust collection systems (incorporating electrostatic precipitators or baghouse filters) 30 * 1 Jan 2002 Solid fuel preparation assets (including fuel feeders and milling assets) 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam generators 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Wind: Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Wind turbines 20 * 1 Jan 2002 Power station civil and structural works: Chimney stacks: Concrete surrounds 30 * 1 Jan 2002 Steel flues 20 * 1 Jan 2002 Cooling towers (concrete or timber) 30 * 1 Jan 2002 Cooling water systems (excluding cooling towers and condensing assets) 30 * 1 Jan 2002 Power station buildings, to the extent that they form an integral part of plant 30 * 1 Jan 2002 Workshop machinery and tools 20 * 1 Jan 2002 Electricity transmission: Control, monitoring, communications and protection systems 12 ½ * 1 Jan 2002 Power transformers 40 * 1 Jan 2002 Transmission lines (incorporating conductors, insulators and towers) 47 ½ * 1 Jan 2002 Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Gas supply (27000) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Gas distribution: Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Low pressure (LP) gas storage holders 40 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services): Generally 50 *# 1 Jul 2002 Polyvinylchloride (PVC) pipelines 30 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Gas transmission: Compressor gas turbine (GT) drivers 20 * 1 Jul 2002 Compressor station assets 30 *# 1 Jul 2002 Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Gas pipeline LNG station assets 30 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines – transmission, spur or lateral 50 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Underground gas storage asset 40 *# 1 Jul 2002 Water supply (28110) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Assets used by irrigation water providers: Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 Assets used in water supply: Aerators and blowers 20 * 1 Jan 2005 Cathodic protection systems 20 * 1 Jan 2005 Chemical dosing pumps 25 * 1 Jan 2005 Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Raw water storage and supply assets: Bores 30 * 1 Jan 2005 Dam or weir intake structures 100 * 1 Jan 2005 Dams and weirs 100 * 1 Jan 2005 Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80 * 1 Jan 2005 Service connections: Water meters 20 * 1 Jan 2005 Valves: Generally 30 * 1 Jan 2005 Pressure reducing valves 25 * 1 Jan 2005 Water mains: being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Water supply control systems assets: Air scour flow meters, level sensors, transmitters and meters 10 * 1 Jan 2005 Chlorine analysers, mini labs, pH meters, turbidity analysers and meters 7 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Pressure sensors, transmitters and meters 10 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Water supply pumping station detention tanks 80 * 1 Jan 2005 Water treatment assets: Balance tanks 80 * 1 Jan 2005 Bore water treatment assets: Aerators and blowers 20 * 1 Jan 2005 Backwash pumps 25 * 1 Jan 2005 Batching tanks 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Drying beds 50 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Lime pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Lime silos 50 * 1 Jan 2005 Reactors 25 * 1 Jan 2005 Sludge thickeners 50 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical dosing systems 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Filtration tanks (incorporating scrapers) 80 * 1 Jan 2005 Flocculation tanks (incorporating scrapers) 80 * 1 Jan 2005 Inline mixers 15 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Raw water inlet screening systems 25 * 1 Jan 2005 Sludge treatment lagoons 50 * 1 Jan 2005 Wash water holding tanks 80 * 1 Jan 2005 Sewerage and drainage services (28120) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Chemical dosing pumps 25 * 1 Jan 2005 Dams: Lined earth dams 100 * 1 Jan 2005 Dam covers 20 * 1 Jan 2005 Effluent outfalls: Shoreline ocean 100 * 1 Jan 2005 Extended ocean 100 * 1 Jan 2005 River or estuary 100 * 1 Jan 2005 Methane gas and cogeneration assets – see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Sewage pump station assets: Detention tanks 80 * 1 Jan 2005 Overflow screens 25 * 1 Jan 2005 Sewage service connection assets: Low pressure pumps 25 * 1 Jan 2005 Vacuum pumps 25 * 1 Jan 2005 Sewage treatment assets: Air filtration systems 20 * 1 Jan 2005 Air scrubbers 10 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Grit removal assets 25 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Screenings removal assets 25 * 1 Jan 2005 Sludge processing assets: Anaerobic digesters 80 * 1 Jan 2005 Anaerobic digester gas handling and blowing systems 25 * 1 Jan 2005 Anaerobic digester heating systems 25 * 1 Jan 2005 Bio-filters 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Lime disinfection dosing units 25 * 1 Jan 2005 Sludge dewatering assets: Belt presses 15 * 1 Jan 2005 Centrifuges 20 * 1 Jan 2005 Screw conveyors 25 * 1 Jan 2005 Screw presses 20 * 1 Jan 2005 Sludge driers 20 * 1 Jan 2005 Sludge heating units 20 * 1 Jan 2005 Sludge thickening tanks (incorporating scrapers) 80 * 1 Jan 2005 Treatment assets: Primary treatment assets: Primary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Primary sedimentation lagoons 50 * 1 Jan 2005 Primary sedimentation tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Scum collection and transfer systems 25 * 1 Jan 2005 Secondary treatment assets: Biological nutrient removal (BNR) assets: Aerators and blowers 20 * 1 Jan 2005 BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) 80 * 1 Jan 2005 Mixers 25 * 1 Jan 2005 Secondary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Secondary treatment lagoons 50 * 1 Jan 2005 Secondary treatment tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Sequenced batch reactors 80 * 1 Jan 2005 Sludge aerators and blowers 80 * 1 Jan 2005 Tertiary treatment assets: Backwash air blowers 20 * 1 Jan 2005 Chlorine contact tanks 80 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Reverse osmosis assets: Fine screening systems 15 * 1 Jan 2005 Micro filtration units 15 * 1 Jan 2005 Reverse osmosis membrane filtration units 10 * 1 Jan 2005 UV disinfectors 25 * 1 Jan 2005 Water storage tanks 80 * 1 Jan 2005 Sewerage control systems assets: Chlorine residual analysers and pH meters 7 * 1 Jan 2005 Dissolved oxygen probes, level sensors, transmitters and meters 10 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) 80 * 1 Jan 2005 Valves: Generally 25 * 1 Jan 2005 Pressure reducing valves 30 * 1 Jan 2005 Solid waste collection services (29110) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Domestic mobile bins (plastic) 10 * 1 Jul 2015 Industrial mobile rubbish bins (metal) 8 * 1 Jul 2015 Industrial mobile rubbish bins (plastic) 5 * 1 Jul 2015 Metal skips for hire 8 * 1 Jul 2015 Roll-on roll-off containers 10 * 1 Jul 2015 Stationary and portable compactor bins 8 * 1 Jul 2015 Bin delivery vehicle cranes/bin and skip lifters 10 * 1 Jul 2015 Compactors and collection bodies on trucks (including lifting arms) 8 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Garbage compactor trucks (excluding the compactor) 10 *# 1 Jul 2015 Hook lifts on truck body 10 * 1 Jul 2015 Truck hoists 20 * 1 Jul 2015 Washing assets (including pressure washers) 4 * 1 Jul 2015 Waste water treatment systems 10 * 1 Jul 2015 Waste treatment and disposal services (29210) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Transfer stations and landfill operation assets: Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Bins generally (including metal bins) 7 * 1 Jul 2015 Compactor bins 6 * 1 Jul 2015 Mobile bins (including rubbish bins) 5 * 1 Jul 2015 Bulk fuel above ground tanks 20 * 1 Jul 2015 Bulldozers and drotts (including landfill compaction assets) 5 * 1 Jul 2015 CCTV and security systems 4 * 1 Jul 2015 Concrete crushing assets 15 1 Jul 2015 Dust and odour control assets 12 * 1 Jul 2015 Excavators and front end loaders 5 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts used in waste handling 5 * 1 Jul 2015 Forklifts not used in waste handling 11 * 1 Jul 2015 Gas capture assets: Extraction assets (including wells, laterals and headers, and condensate systems) 8 * 1 Jul 2015 Flare skid assets generally (including blowers, monitoring systems and flame arresters, but excluding flare stacks) 7 ½ * 1 Jul 2015 Flare stacks – continuous use 15 * 1 Jul 2015 Flare stacks – standby stacks 7 ½ * 1 Jul 2015 Monitoring systems (excluding wells) 5 * 1 Jul 2015 Off-site monitoring wells 15 * 1 Jul 2015 Green waste mulchers and shredders 7 * 1 Jul 2015 Hoppers 7 * 1 Jul 2015 Push pits 15 * 1 Jul 2015 Sweepers – road sweepers 10 * 1 Jul 2015 Transfer trailers 10 * 1 Jul 2015 Water treatment systems 10 * 1 Jul 2015 Weighbridges 15 * 1 Jul 2015 Waste remediation and materials recovery services (29220) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Materials recovery facility (MRF) assets: Air compressors and receivers 7 * 1 Jul 2014 Balers 7 * 1 Jul 2014 Ballistic separators 10 * 1 Jul 2014 Bins: Bins generally (including metal bins) 7 * 1 Jul 2014 Compactor bins 6 * 1 Jul 2014 Mobile bins (including rubbish bins) 5 * 1 Jul 2014 Bunkers 10 * 1 Jul 2014 CCTV and security systems 4 * 1 Jul 2014 Chippers and shredders 7 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors and conveyor systems: Bounce conveyors and feeders 10 * 1 Jul 2014 Conveyors generally ((incorporating belt, drive, motors and supporting structure) including walking floor conveyors) 9 * 1 Jul 2014 Hand sort conveyors 10 * 1 Jul 2014 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 10 * 1 Jul 2014 Ducted air transfer system assets 10 * 1 Jul 2014 Dust collectors 12 * 1 Jul 2014 Eddy current separators 7 * 1 Jul 2014 Excavators and front end loaders 5 * 1 Jul 2014 Fans 10 * 1 Jul 2014 Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) 5 * 1 Jul 2014 Ferrous and magnetic separators 10 * 1 Jul 2014 Food separation and screening assets 10 * 1 Jul 2014 Forklifts 5 * 1 Jul 2014 Glass breakers and crushers 6 * 1 Jul 2014 Hoppers 7 * 1 Jul 2014 Leachate pumps and filters 10 * 1 Jul 2014 Lifting assets (including pallet jacks) 10 * 1 Jul 2014 Optical sorters 5 * 1 Jul 2014 Screen separators 10 * 1 Jul 2014 Sweepers and scrubbers 10 * 1 Jul 2014 Trommels (incorporating wheels, motors and gearboxes): Fixed 7 * 1 Jul 2014 Portable 7 * 1 Jul 2014 Vacuum extraction and cleaning assets 10 * 1 Jul 2014 Vibrating screen separators 10 * 1 Jul 2014 Waste compactors 9 * 1 Jul 2014 Weighbridges 15 * 1 Jul 2014 CONSTRUCTION (30110 to 32990) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Air compressors: Compressors – reciprocating 7 * 1 Jul 2008 Compressors – rotary screw 10 * 1 Jul 2008 Backhoe loaders 9 * 1 Jul 2002 Bending machines (bar, angle or rod) 10 * 1 Jul 2008 Block and brick elevators (portable) 10 * 1 Jul 2008 Chain blocks, rod shears, jacks etc 13 ⅓ 1 Jan 2001 Compaction: Compactors – flat plate 8 * 1 Jul 2008 Compactors – vertical rammer 6 * 1 Jul 2008 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Buggies or dumpers (motorised) 5 1 Jan 2001 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifiers) 5 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shaft 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Hoppers, skips and hoist buckets 10 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 1 Jan 2001 Cranes (mobile): Light and medium 15 * 1 Jul 2002 Heavy (over 15.24 tonnes lift) 20 * 1 Jul 2002 Tower and hoists 10 1 Jan 2001 Dozers/front end loaders 9 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Formwork, beams and props, steel 10 * 1 Jul 2008 Hydraulic excavators 10 * 1 Jul 2002 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Mini excavators 8 * 1 Jul 2002 Motor graders 10 * 1 Jul 2002 Pavers 12 * 1 Jul 2002 Power supply assets: Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Power tools: Chainsaws (Chain saws) 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns – air 3 * 1 Jul 2008 Profilers 10 * 1 Jul 2002 Pumps 10 1 Jan 2001 Road rollers 15 * 1 Jul 2002 Saws, bench and mitre, portable 7 * 1 Jul 2008 Scrapers 8 * 1 Jul 2002 Skid steer loaders 7 * 1 Jul 2002 Stabiliser recyclers 12 * 1 Jul 2002 Surveying assets (including levels) – see Table A Surveying and mapping services (69220) Telescopic handlers 10 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Track loaders 9 * 1 Jul 2002 Traffic management assets (use the relevant lives given under Table A Rental and hiring services (except real estate) (66110 to 66400), whether or not the assets are in fact hired or leased) Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Wheel loaders 8 * 1 Jul 2002 Winches 13 ⅓ 1 Jan 2001 Other heavy and civil engineering construction (31099) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Automatic welding machines (used at sea in construction of submarine pipelines) 10 1 Jan 2001 WHOLESALE TRADE (33110 to 38000) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Barcode readers/scanners – see Table B Warehouse and distribution centre equipment and machines Benches 15 * 1 Jul 2019 Dimensioning machines 15 * 1 Jul 2019 Ice making machines 8 * 1 Jul 2019 Intermediate bulk containers: Mild and stainless steel 15 * 1 Jul 2019 Others 8 * 1 Jul 2019 Lifting and handling assets: Elevating work platforms 10 * 1 Jul 2019 Forklifts – see Table B Warehouse and distribution centre equipment and machines Pallet conveyers – see Table B Warehouse and distribution centre equipment and machines Pallet jacks – see Table B Loading bay assets Picking and collating machines – see Table B Warehouse and distribution centre equipment and machines Ladders 4 * 1 Jul 2019 Livestock scales, weigh indicators and loading bars 5 * 1 Jul 2019 Racks – see Table B Warehouse and distribution centre equipment and machines Packaging assets: Carton sealers and box taping machines 12 * 1 Jul 2019 Pallet wrappers – see Table B Packaging machines Pumps: Chemical pumps 10 * 1 Jul 2019 Product pumps 12 * 1 Jul 2019 Vacuum pumps 12 * 1 Jul 2019 Water pumps 15 * 1 Jul 2019 Refrigeration assets – see Table B Refrigeration assets Scales (excluding livestock scales) 10 * 1 Jul 2019 Signs – see Table B Advertising signs Tanks: Chemical storage tanks 15 1 Jul 2019 Water storage tanks 20 1 Jul 2019 Trailers – see Table B Motor vehicles and trailers Trolleys – see Table B Warehouse and distribution centre equipment and machines Unmanned aerial vehicles (drones/remotely piloted aircraft) – see Table B Unmanned aerial vehicles Wool wholesaling (33110) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Wool presses 20 * 1 Jul 2006 Petroleum product wholesaling (33210) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Bulk fuel regional depot assets (excluding LPG assets): Cathodic protection systems: Impressed current 20 * 1 Jul 2010 Sacrificial anode 10 * 1 Jul 2010 Effluent treatment system (incorporating pumps, motors and electronic circuitry) 15 * 1 Jul 2010 Electric pumps 10 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading gantries and racks (incorporating meters and metering systems) 15 * 1 Jul 2010 Petroleum product storage tanks – fibreglass and steel 20 * 1 Jul 2010 Rigid fuel tank truck assets: Aluminium tanks or barrels 10 * 1 Jul 2010 Filters 5 * 1 Jul 2010 Metering systems 5 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Hydraulically driven pumps 8 * 1 Jul 2010 Pipes and fittings 10 * 1 Jul 2010 Tailgate loaders 15 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meter, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground distribution piping systems (incorporating pipes, fittings and manholes) fibreglass and steel 20 * 1 Jul 2010 Bulk fuel terminal assets (excluding LPG assets): Automatic tank gauges 10 * 1 Jul 2010 Effluent treatment systems (incorporating air pump, pipes, separator and tank) 10 * 1 Jul 2010 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator anels, fire retardant lines and foam storage tank) 15 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2010 Marketing pumps 7 * 1 Jul 2010 Meters and metering systems 7 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Product piping (steel) 20 * 1 Jul 2010 Terminal automation equipment 10 * 1 Jul 2010 Vapour recovery units 15 * 1 Jul 2010 LPG depot and terminal assets: Automatic tank gauges 10 * 1 Jul 2010 Cathodic protection systems: Impressed current 20 * 1 Jul 2010 Sacrificial anode 10 * 1 Jul 2010 Depot and terminal storage vessels – above ground and underground 30 * 1 Jul 2010 Electronic scales 10 * 1 Jul 2010 Forklift fuel tanks: Galvanised steel or steel tanks coated with zinc rich enamel 15 * 1 Jul 2010 Aluminium tanks 12 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 In-situ permanently installed cylinders 30 * 1 Jul 2010 Leak detection systems 8 * 1 Jul 2010 Leisure market cylinders (4.5 and 9 kgs capacity) 15 * 1 Jul 2010 Loading arms: Marine 25 * 1 Jul 2010 Terminal 10 * 1 Jul 2010 LPG fleet refuelling facility: Dispenser 10 * 1 Jul 2010 Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Meters 7 * 1 Jul 2010 Piping 20 * 1 Jul 2010 Pump sets 10 * 1 Jul 2010 Storage tanks 30 * 1 Jul 2010 Valves 10 * 1 Jul 2010 LPG tank truck assets: LPG storage tanks 20 * 1 Jul 2010 Metering systems 7 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Pipes and fittings 7 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Valves 7 * 1 Jul 2010 Product piping systems: Pipes 20 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Stillages 5 * 1 Jul 2010 Vapour recovery units and vapour compressors 7 * 1 Jul 2010 Weighbridges 25 * 1 Jul 2010 Commission-based wholesaling (38000) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Sale yards (used by stock and station agents) 30 * 1 Jul 2014 RETAIL TRADE (39110 to 43209) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Counters, freestanding (including check-out and service counters) 10 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2005 Floating timber 10 * 1 Jul 2005 Linoleum 10 * 1 Jul 2005 Vinyl 10 * 1 Jul 2005 Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Loading bay assets – see Table B Loading bay assets Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 Plastic safety screens (including sneeze guards) 2 * 1 Jul 2022 Power supply assets, emergency or standby: Generator assets – see Table B Power supply assets Uninterruptible power supply (UPS) system: Line interactive type 5 * 1 Jul 2013 Online double conversion type 10 * 1 Jul 2013 Public address and paging system assets (including amplifiers, audio speakers and microphones) – see Table B Public address and paging system assets Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Roller shutter electric motors 20 * 1 Jul 2005 Shelving 10 * 1 Jul 2005 Signage used for business identification (including lighting for signs) – see Table B Advertising signs Trolleys, customer shopping type 7 * 1 Jul 2005 Trolleys, stock type 10 * 1 Jul 2005 Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7 * 1 Jul 2005 Motor vehicle tyre or tube retailing (39220) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Air tools (including ratchet guns) 2 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene (PE) 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifters (incorporating tyre spreaders) 8 * 1 Jul 2011 Fuel retailing (40000) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Air compressors and air lines 7 * 1 Jul 2010 Automatic tank gauges 10 * 1 Jul 2010 Canopy lighting: Liquid emitting diode 10 * 1 Jul 2010 Radiant gas positive 5 * 1 Jul 2010 Convenience store assets: Air conditioning systems 7 * 1 Jul 2010 Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) 10 * 1 Jul 2010 CCTV video surveillance systems 4 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2010 Counters – freestanding 10 * 1 Jul 2010 Display shelving and racking 10 * 1 Jul 2010 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 7 * 1 Jul 2010 Hot food display assets (including bain maries) 10 * 1 Jul 2010 Microwave ovens 5 * 1 Jul 2010 PA systems 12 * 1 Jul 2010 Pie warmers and heating units 10 * 1 Jul 2010 Point of sale assets: Barcode scanners 6 * 1 Jul 2010 Electronic funds transfer point of sale machines (EFTPOS) 6 * 1 Jul 2010 Forecourt controllers 6 * 1 Jul 2010 Refrigerated cabinets and freezers 10 * 1 Jul 2010 Safes: Cash storage 10 * 1 Jul 2010 Cash vending 7 * 1 Jul 2010 Cigarette safes 7 * 1 Jul 2010 Emergency shut off systems 10 * 1 Jul 2010 Facility signs 7 * 1 Jul 2010 Gasoline and diesoline assets: Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) 8 * 1 Jul 2010 Leak protection pressure systems 8 * 1 Jul 2010 Pay at pump card reading systems 6 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems 7 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Underground fuel storage tanks – steel and fibreglass 20 * 1 Jul 2010 Hot water systems 10 * 1 Jul 2010 LPG assets: LPG dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets) 10 * 1 Jul 2010 LPG pumps 7 * 1 Jul 2010 LPG storage tanks – above ground and underground 30 * 1 Jul 2010 Underground steel piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Food retailing (41100 to 41290) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Butchers' plant 20 1 Jan 2001 Supermarket and grocery stores (41100) ASSET LIFE (IN YEARS) REVIEW LAST UPDATED Bakery assets: Bakery display assets, non-refrigerated (including freestanding display cabinets, cases, racks, shelves and stands) 10 * 1 Jul 2020 Bakery trolleys 12 * 1 Jul 2020 Bread slicers 10 * 1 Jul 2020 Bun divider rounders 10 * 1 Jul 2020 Doughnut making machines 8 * 1 Jul 2020 Hydraulic dough dividers 10 * 1 Jul 2020 Mixers (including planetary and spiral mixers) 10 * 1 Jul 2020 Moulders 12 * 1 Jul 2020 Ovens 10 * 1 Jul 2020 Provers and retarder provers 8 * 1 Jul 2020 Butcher assets: Bandsaws 10 * 1 Jul 2020 Meat: Mincers 10 * 1 Jul 2020 Tenderisers 10 * 1 Jul 2020 Meat trolleys 12 * 1 Jul 2020 Sausage filling machines 10 * 1 Jul 2020 Deli Assets: Cheese cutters 10 * 1 Jul 2020 Cheese graters 10 * 1 Jul 2020 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2020 Contact grills 10 * 1 Jul 2020 Deep fryers 10 * 1 Jul 2020 Deli slicers 10 * 1 Jul 2020 Hot food display assets (including bain marie, hot boxes and pie warmers) 10 * 1 Jul 2020 Juicing machines, commercial type 8 * 1 Jul 2020 Ovens (including chicken ovens and smoker ovens) 10 * 1 Jul 2020 Popcorn machines 8 * 1 Jul 2020 Sushi making assets (including rice cookers, rice mixers and sushi robots) 7 * 1 Jul 2020 Produce assets: Display barrels 10 * 1 Jul 2020 Produce bins 12 * 1 Jul 2020 Scales (including bench scales and hanging scales) 8 * 1 Jul 2020 Refrigeration and freezing assets: Compressors, condensers and evaporators 10 * 1 Jul 2020 Freezers and refrigerators generally (including refrigeration cabinets and cases, standalone chillers, standalone freezers and standalone refrigerators) 10 * 1 Jul 2020 Insulation panels used in cool or freezer rooms 30 * 1 Jul 2020 Night blinds/covers 10 * 1 Jul 2020 Support and other assets: Automatic entrance swing gates 10 * 1 Jul 2020 Balers (for cardboard and plastic) – see Table B Warehouse and distribution centre equipment and machines Benches (stainless steel), free standing 20 * 1 Jul 2020 Bin lifters 15 * 1 Jul 2020 Cash handling assets: Coin counters and sorters 10 * 1 Jul 2020 Note counters and sorters 10 * 1 Jul 2020 Safes 15 * 1 Jul 2020 Cigarette cabinets, free standing 15 * 1 Jul 2020 Counters, free standing (including checkout and service counters) 10 * 1 Jul 2020 Dishwashers 10 * 1 Jul 2020 Display racks and stands (including magazine racks/stands) 10 * 1 Jul 2020 Hot water systems (excluding piping) 12 * 1 Jul 2020 Label printers 5 * 1 Jul 2020 Label printing scales 8 * 1 Jul 2020 Labelling guns 5 * 1 Jul 2020 Microwave ovens 5 * 1 Jul 2020 Nut grinders/peanut butter makers 5 * 1 Jul 2020 Packaging assets: Automatic labelling wrappers, modified atmosphere packaging (MAP) and vacuum chamber packaging machines 10 * 1 Jul 2020 Benchtop heat wrappers 10 * 1 Jul 2020 Point of sale assets: Generally (excluding self-checkout registers) – see Table B Point of sale assets Self-checkout registers 6 * 1 Jul 2020 Power generators (emergency or standby) 20 * 1 Jul 2020 Racking 20 * 1 Jul 2020 Range hood exhaust fans 12 * 1 Jul 2020 Safety steps 10 * 1 Jul 2020 Shelving 15 * 1 Jul 2020 Signage: Aisle signs 7 * 1 Jul 2020 Others (such as advertising signs and signage for business identification) – see Table B Advertising signs Stock ladders 12 * 1 Jul 2020 Trolleys, customer shopping type 7 * 1 Jul 2020 Trolleys, stock type (including roll cages, platform trolleys, etc) 10 * 1 Jul 2020 UV insect exterminators 7 * 1 Jul 2020 Other store-based retailing (42110 to 42799) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Newspaper wrapping machines 10 1 Jan 2001 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 ACCOMMODATION AND FOOD SERVICES (44000 to 45302) Accommodation (44000) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Accommodation providers using assets not listed here may rely on determinations shown for Residential property operators (67110) Accommodation providers who operate a pub, tavern, bar, cafe, restaurant or club within their premises should use the effective life determinations shown for cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business Audio visual entertainment assets (including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television sets, turntable, video projection equipment)) 5 * 1 Jul 2005 Carpets 7 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2005 Furniture, freestanding: Generally (including guestrooms) 7 * 1 Jul 2005 Outdoor 5 * 1 Jul 2005 Garage doors, electric (excluding doors): Controls and motors 5 * 1 Jul 2005 Gates, electric (excluding gates): Controls and motors 5 * 1 Jul 2005 Guestroom assets: Bathroom assets: Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes) 1 * 1 Jul 2005 Hair dryers 3 * 1 Jul 2005 Heated towel rails, electric 5 * 1 Jul 2005 Scales 5 * 1 Jul 2005 Spa bath pumps 7 * 1 Jul 2005 Towels 1 * 1 Jul 2005 Bedding (including mattress protectors, pillows and sheets) 2 * 1 Jul 2005 Bed mattresses 7 * 1 Jul 2005 Beds: Generally (including ensembles) 7 * 1 Jul 2005 Foldout and rollaway beds (excluding sofas) 3 * 1 Jul 2005 Bed spreads, blankets and quilts 5 * 1 Jul 2005 Clocks and clock radios 5 * 1 Jul 2005 Kitchen assets: Bar refrigerators 10 * 1 Jul 2005 Cooking utensils (including electric jugs, kettles, pans, pots and toasters, but excluding portable cook tops and ovens) 2 * 1 Jul 2005 Crockery and cutlery 4 * 1 Jul 2005 Glassware 2 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Laundry assets in guestrooms: Clothes dryers 7 * 1 Jul 2005 Irons and ironing boards 3 * 1 Jul 2005 Washing machines 7 * 1 Jul 2005 Window blinds and curtains 6 * 1 Jul 2005 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2005 Housekeeping assets (including bins, buckets, floor signs and toilet brushes) 1 * 1 Jul 2005 Laundry assets used by hotel/motel operators: Dryers 10 * 1 Jul 2005 Linen bins 15 * 1 Jul 2005 Pressers 15 * 1 Jul 2005 Roller irons 20 * 1 Jul 2005 Washing machines 10 * 1 Jul 2005 Public address and paging system assets (including amplifiers, audio speakers and microphones) 10 * 1 Jul 2005 Sauna heating assets 10 * 1 Jul 2005 Swimming pools and spas: Chlorinators 8 * 1 Jul 2005 Filtration assets (including pumps) 8 * 1 Jul 2005 Heaters 10 * 1 Jul 2005 Trolleys 10 * 1 Jul 2005 Vacuum cleaners 3 * 1 Jul 2005 Water pumps used to deliver water to residences above ground level 10 * 1 Jul 2005 Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, television sets, turntables and video projection equipment) 5 * 1 Jul 2005 Bars, freestanding (including drink service counters and wet bars) 15 * 1 Jul 2005 Beer dispensing system assets (including, tanks, taps tubes and valves) 15 * 1 Jul 2005 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2005 Counters for customer service, freestanding 15 * 1 Jul 2005 Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) 5 * 1 Jul 2005 Dishwasher machines 8 * 1 Jul 2005 Drink blenders 3 * 1 Jul 2005 Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers, but excluding beer dispensing systems) 10 * 1 Jul 2005 Electronic spirits dispensers 5 * 1 Jul 2005 Floor coverings, removable without damage: Carpet 5 * 1 Jul 2005 Rubber safety mats 5 * 1 Jul 2005 Food preparation and service assets: Bench top appliances – small portable type (including blenders, food processors, grills, rice cookers and toasters) 3 * 1 Jul 2005 Cooking appliances, large commercial type (including cook tops, deep fryers, grills, kebab machines, ovens and salamanders) 10 * 1 Jul 2005 Cookware, handheld (including frypans, pans, pots, trays and woks) 2 * 1 Jul 2005 Crockery, cutlery and glassware 1 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Preparation benches, freestanding 20 * 1 Jul 2005 Wok burners, large commercial type 8 * 1 Jul 2005 Furniture, freestanding, for customer use: In drinking areas of pubs, bars, clubs 5 * 1 Jul 2005 In dining areas 8 * 1 Jul 2005 Furniture, not freestanding: Chairs and tables fixed to ground or building 20 * 1 Jul 2005 Glassware 1 * 1 Jul 2005 Glass washer machines 5 * 1 Jul 2005 Kitchen exhaust fans 5 * 1 Jul 2005 Menu boards 5 * 1 Jul 2005 Plastic safety screens (including sneeze guards) 2 * 1 Jul 2022 Poker/gaming assets – see Table A Casino operations (92010) Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090) Road transport (46100 to 46239) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 *# 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (e.g. uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services e.g. UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 *# 1 Jan 2005 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 *# 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 *# 1 Jan 2005 Tramway and light rail passenger transport services (46220) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Infrastructure assets: Communication, computer and passenger support assets: Automatic vehicle monitoring computer systems 10 * 1 Jul 2010 Automatic vehicle monitoring tram borne equipment (including transponders) 10 * 1 Jul 2010 CCTV systems 4 * 1 Jul 2010 Control systems 10 * 1 Jul 2010 Hand-held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Radio base stations, intercoms 7 * 1 Jul 2010 Electrification assets: Lighting 15 * 1 Jul 2010 Overhead distribution lines (incorporating conductors, cross arms, feeders, insulators, inverters, fittings and poles) 30 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Signalling assets (including automatic points) 15 * 1 Jul 2010 Track maintenance assets: Truck mounted maintenance assets (including points cleaning, sweeping and welding machines) 15 * 1 Jul 2010 Trackwork (incorporating track drainage): Ballasted track 25 * 1 Jul 2010 Curved track 20 * 1 Jul 2010 Embedded track 30 * 1 Jul 2010 Points (excluding automatic points) and crossings 20 * 1 Jul 2010 Track within depots 40 * 1 Jul 2010 Tramway and light rail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Pantographs 15 * 1 Jul 2010 Rail freight and passenger transport services (47100 to 47200) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Infrastructure assets: Electrification assets: Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) 33 ⅓ * 1 Jan 2002 Power transformers 30 * 1 Jan 2002 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jan 2002 Passenger information and ticketing system 15 * 1 Jan 2002 Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) 15 * 1 Jan 2002 Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels): Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle): Heavy haul (trackwork carrying >20 GMT per annum) 30 * 1 Jan 2002 Light haul (trackwork carrying <1 GMT per annum) 50 * 1 Jan 2002 Medium haul (trackwork carrying between 1 GMT and 20 GMT per annum) 40 * 1 Jan 2002 Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) 20 * 1 Jan 2002 Passenger 40 * 1 Jan 2002 Turnouts and crossings 20 * 1 Jan 2002 Monorail operation assets: Infrastructure assets: Communication, computer and passenger assets: CCTV systems 4 * 1 Jul 2010 Control systems (including commutators) 10 * 1 Jul 2010 Handheld passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Phones, radio base stations, intercoms 7 * 1 Jul 2010 Rescue and recovery vehicles 30 * 1 Jul 2010 Electrification assets: Collector rails 30 * 1 Jul 2010 Lighting 15 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Standby generators 25 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Uninterruptible power supply (UPS) systems 5 * 1 Jul 2010 Track and maintenance assets: Beams and columns 30 * 1 Jul 2010 Maintenance vehicles 15 * 1 Jul 2010 Track 30 * 1 Jul 2010 Track switches 30 * 1 Jul 2010 Traversers 30 * 1 Jul 2010 Monorail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Railway rolling stock: Locomotives: Generally (including diesel-electric and electric) 25 * 1 Jan 2002 Heavy haul (bulk minerals/coal) 20 * 1 Jan 2002 Underground (diesel-battery) 15 * 1 Jan 2002 Passenger: Electric/diesel power cars and trailers 30 * 1 Jan 2002 Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) 30 * 1 Jan 2002 Power vans 15 * 1 Jan 2002 Rail mounted track infrastructure assets: Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) 20 * 1 Jan 2002 Mainline and switch tampers 15 * 1 Jan 2002 Wagons – bulk freight: Mineral ores and coal: Carbon steel 20 * 1 Jan 2002 Ferritic steel 30 * 1 Jan 2002 Other: Coke quenchers 15 * 1 Jan 2002 Grain hoppers 20 * 1 Jan 2002 Limestone 20 * 1 Jan 2002 Pneumatic discharge – cement 20 * 1 Jan 2002 Used on tram lines 40 1 Jan 2001 Tank cars 20 * 1 Jan 2002 Wagons – non bulk freight (including all wagons used for general and inter-modal freight) 30 * 1 Jan 2002 Note: From the 2012-13 income year, a capped life of 10 years is available for the decline in value of eligible shipping vessels but only if certain conditions are met (see table item 10 of subsection 40-102(4) and subsection 40-102(4A)) Water transport and support services (48100 to 48200 and 52110 to 52190) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Commercial vessels: Canoes 10 * 1 Jul 2009 Dinghies and punts (not longer than 6 metres) 12 * 1 Jul 2009 Fishing vessels (including trawlers, long liners, seiners, fin fish boats, pearling boats, lobster boats, aquaculture and other fishing boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Houseboats 20 * 1 Jul 2009 Inflatable boats (excluding rigid hull inflatable boats) 7 * 1 Jul 2009 Jet skis 4 * 1 Jul 2009 Kayaks 5 * 1 Jul 2009 Offshore supply and support vessels 20 * 1 Jul 2009 Passenger vessels (including cruise vessels, skippered charter vessels, vehicle and passenger ferries, semi submersible vessels and water taxis): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Pedal boats 10 * 1 Jul 2009 Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) 15 * 1 Jul 2009 Sail boats (not longer than 6 metres and including 'off the beach' boats) 10 * 1 Jul 2009 Ski boats 10 * 1 Jul 2009 Thrill boats (including jet boats) 10 * 1 Jul 2009 Trading ships: Bulk carriers 20 * 1 Jul 2009 Cargo ships 20 * 1 Jul 2009 Container ships 20 * 1 Jul 2009 Roll on/roll off ships 20 * 1 Jul 2009 Tankers: Oil and chemical 20 * 1 Jul 2009 LNG and LPG 30 * 1 Jul 2009 Work vessels (including barges, coastal supply boats, dredges, general work boats, landing craft, launches, lighters, line boats, pilot boats, runabouts and tug boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Yachts and motor cruisers – bare boat charter (including monohulls, catamarans and trimarans) 15 * 1 Jul 2009 Support assets (acquired separately from the vessel): Desalinators 10 * 1 Jul 2009 Hot water units: Domestic 5 * 1 Jul 2009 Marine 10 * 1 Jul 2009 Lifting assets: Hoists and winches: Electric 5 * 1 Jul 2009 Hydraulic and mechanical 10 * 1 Jul 2009 Navigational and communication assets acquired separately from the vessel (including autopilots, chart plotters, depth sounders, GPS, radar systems and marine radios) 5 * 1 Jul 2009 Outboard motors 5 * 1 Jul 2009 Power supply assets: Batteries (deep cycle) 3 * 1 Jul 2009 Generators (standalone) 10 * 1 Jul 2009 Inverters 6 * 1 Jul 2009 Safety assets: Emergency signalling assets (including EPIRBS) 5 * 1 Jul 2009 Life rafts 10 * 1 Jul 2009 Trailers 8 * 1 Jul 2009 Port assets: Cargo handling equipment: Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Cranes: Container/portainer 20 * 1 Jul 2002 Fixed 25 * 1 Jul 2002 Mobile (over 15.24 tonnes lift) 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Forklifts: Container handling 7 ½ * 1 Jul 2002 General handling 11 * 1 Jul 2002 Rail mounted gantries 15 * 1 Jul 2002 Reach stackers 10 * 1 Jul 2002 Ship loaders 30 * 1 Jul 2002 Ship unloaders 20 * 1 Jul 2002 Spreaders 5 * 1 Jul 2002 Stackers, reclaimers and stackers/reclaimers 25 * 1 Jul 2002 Straddle carriers 12 ½ * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Control systems: Control system assets – programmable logic controllers (PLCs) and hardware 10 * 1 Jul 2002 Motor control centre and motor control field devices 20 * 1 Jul 2002 Environmental equipment: Current, tidal, wave and wind monitoring systems 5 * 1 Jul 2002 Oil spill containment boom 10 * 1 Jul 2002 Intermodal facilities: Receival station assets (including belt feeder, hopper and tippler) 30 * 1 Jul 2002 Truck and rail receival dump pit 50 * 1 Jul 2002 Land based facilities: Concrete rail beams and rails 30 * 1 Jul 2002 Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) 30 * 1 Jul 2002 Dust suppression systems 30 * 1 Jul 2002 Electricity supply assets – see Table A Electricity supply (26110 to 26400) Storage sheds, to the extent they form an integral part of bulk handling equipment 40 * 1 Jul 2002 Navigational aids: Land based navigational aids 20 * 1 Jul 2002 Offshore beacons, channel markers and lead lights: Floating buoys 10 * 1 Jul 2002 Piled structures 20 * 1 Jul 2002 Other facilities: Cathodic protection: Impressed current system 30 * 1 Jul 2002 Sacrificial system 15 * 1 Jul 2002 Dry docks (including floating dry docks) 40 * 1 Jul 2013 Fender systems: Elastomeric 20 * 1 Jul 2002 Timber 10 * 1 Jul 2002 Gangways – removable 10 * 1 Jul 2002 Mooring facilities (including bollards) 40 * 1 Jul 2002 Mooring quick release hooks 20 * 1 Jul 2002 Pontoons – floating 20 * 1 Jul 2002 Slipways (incorporating rails, ramps, runners and winching systems) 30 * 1 Jul 2002 Wharves, dolphins and jetties 40 * 1 Jul 2002 Salvage machinery: Boilers, vertical 40 1 Jan 2001 Engine hoisting 40 1 Jan 2001 Pumps: Centrifugal, direct acting, and connections 40 1 Jan 2001 Duplex boiler feed 40 1 Jan 2001 Other air and space transport (49009) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Aircraft: Aeroplanes: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Helicopters: General use 20 *# 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Scenic and sightseeing transport (50100) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Gliders (including motor gliders) 20 * 1 Jul 2013 Hot air balloon ride operation assets: Flight instruments 10 * 1 Jul 2013 Hot air balloon assets: Baskets 6 * 1 Jul 2013 Burners 10 * 1 Jul 2013 Envelopes 5 * 1 Jul 2013 Fuel cylinders and tanks (incorporating shut off valves) 20 * 1 Jul 2013 Inflator fans 15 * 1 Jul 2013 Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: Cabins (including carriers) 25 * 1 Jul 2009 Communications assets: Communications cables 10 * 1 Jul 2009 Radios 5 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 15 * 1 Jul 2009 Rescue vehicles 30 * 1 Jul 2009 Ropes: Haul ropes 10 * 1 Jul 2009 Track ropes 20 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Towers: Tower heads 15 * 1 Jul 2009 Tower structures 30 * 1 Jul 2009 Transportation systems (incorporating drives and belts) 3 * 1 Jul 2009 Pipeline transport (50210) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Other transport n.e.c. (50290) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts): Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables – above ground 10 * 1 Jul 2009 Communications cables – underground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways (including covered walkways and carpets) 10 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 20 * 1 Jul 2009 Oversnow transport assets: Oversnow transporters 8 * 1 Jul 2009 Skidoos 5 * 1 Jul 2009 Ropes: Main hauling rope for detachable lifts etc 15 * 1 Jul 2009 Main hauling rope for fixed grip, t-bars lifts etc 20 * 1 Jul 2009 Snow grooming assets (including free groomers, snow blowers and winches) 8 * 1 Jul 2009 Snowmaking assets including: Air water guns and fan guns 10 * 1 Jul 2009 Compressors, pumps, water mains and pipes 20 * 1 Jul 2009 Cooling towers 15 * 1 Jul 2009 Electrical cables – above ground 10 * 1 Jul 2009 Electrical cables – underground 25 * 1 Jul 2009 Weather stations 5 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Tower heads and structures 30 * 1 Jul 2009 Postal services (51010) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Mail house assets: Envelope inserters 7 * 1 Jul 2015 Folders 12 ½ * 1 Jul 2015 Guillotines 15 * 1 Jul 2015 Heat sealers 10 * 1 Jul 2015 Printers 5 * 1 Jul 2015 Racks 20 * 1 Jul 2015 Scales 5 * 1 Jul 2015 Scanners 5 * 1 Jul 2015 Trolleys 8 * 1 Jul 2015 Postal delivery services: Control systems and control system assets 10 * 1 Jul 2016 Flat mail optical character reading and sorting machines 12 * 1 Jul 2016 Letter boxes (bulk private) 30 * 1 Jul 2016 Letter sorting assets (including bar code sorters, culler facer cancellers and multiline optical character readers) 12 * 1 Jul 2016 Motorcycles 5 * 1 Jul 2016 Parcel lockers 10 * 1 Jul 2016 Parcel sorting system assets (excluding control systems and control system assets) 15 * 1 Jul 2016 Post boxes (street type) 20 * 1 Jul 2016 Courier pick-up and delivery services (51020) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Inspection assets: Scales: Bench 10 * 1 Jul 2011 Floor (platform) 20 * 1 Jul 2011 Weight dimension capture system assets (including checkweighers, in motion scales and readers) 10 * 1 Jul 2011 Materials handling equipment: Ball transfer mats and castor decks 20 * 1 Jul 2011 Control systems and control system assets 10 * 1 Jul 2016 Conveyors (including shoe sorters) 15 * 1 Jul 2011 Forklifts – see Table B Parcel sorting system assets (including sortation system assets) (excluding control systems and control system assets) 15 * 1 Jul 2016 Scissor lifts 10 * 1 Jul 2015 Storage racks 20 * 1 Jul 2011 Trolleys, freight barrows, cages and bins 10 * 1 Jul 2011 Pick up and delivery equipment: Barcode label printers 5 * 1 Jul 2011 Portable handheld barcode readers (including point of delivery capture devices and delivery information acquisition devices) 4 * 1 Jul 2011 Airport operations and other air transport support services (52200) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Aircraft maintenance assets – see Table A Aircraft manufacturing and repair services (23940) Aircraft training assets: Flight simulators 8 1 Jan 2001 Link trainers 8 1 Jan 2001 Airport assets: Aerobridges 20 * 1 Jan 2003 Baggage handling assets: Baggage check-in stations (incorporating scales and check-in conveyors) 10 * 1 Jan 2003 Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) 15 * 1 Jan 2003 Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) 15 * 1 Jan 2003 Control systems (excluding computers) 10 * 1 Jan 2003 Fire safety and rescue assets: Breathing units 10 * 1 Jan 2003 Drills, air powered 10 * 1 Jan 2003 Fire fighting vehicles 20 * 1 Jan 2003 Rescue boats: Aluminium 20 * 1 Jan 2003 Inflatable 8 * 1 Jan 2003 Rescue units (jaws of life) 15 * 1 Jan 2003 Fuel supply assets: Aircraft fueller vehicles 15 * 1 Jan 2003 Aircraft hydrant dispenser vehicles 15 * 1 Jan 2003 Filters, fuel 25 * 1 Jan 2003 Fire fighting systems 25 * 1 Jan 2003 Piping 25 * 1 Jan 2003 Pumps, fuel 25 * 1 Jan 2003 Tanks 25 * 1 Jan 2003 Ground support assets: Aircraft loader/unloader vehicles 15 * 1 Jan 2003 Aircraft stairs: Manual 20 * 1 Jan 2003 Vehicle mounted 15 * 1 Jan 2003 Airstart units 15 * 1 Jan 2003 Containers, air cargo (used to transport goods by air) 5 * 1 Jan 2001 Ground power units 15 * 1 Jan 2003 High lift service vehicles (including catering, lavatory, maintenance and water vehicles) 15 * 1 Jan 2003 Tow tractors 20 * 1 Jan 2003 Tractors, baggage 15 * 1 Jan 2003 Tractor trolleys (including baggage and container trolleys, and dollies) 10 * 1 Jan 2003 Navigation aids: Distance measuring assets 15 * 1 Jan 2003 Instrument landing systems 10 * 1 Jan 2003 Non-directional beacons (excluding towers) 15 * 1 Jan 2003 Radar sensors 15 * 1 Jan 2003 Towers 30 * 1 Jan 2003 VHF omni range assets (excluding towers) 15 * 1 Jan 2003 Runway sweepers 15 * 1 Jan 2003 Terminal building assets: Flight information display signs (including monitors and LED screens) 7 * 1 Jan 2003 Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) 5 * 1 Jan 2003 Visual aids assets: Docking guidance systems 10 * 1 Jan 2003 Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) 15 * 1 Jan 2003 Movement area guidance signs 10 * 1 Jan 2003 Visual approach slope indicator systems (PAPI) 15 * 1 Jan 2003 Wind direction indicators, illuminated 10 * 1 Jan 2003 Other transport support services n.e.c. (52999) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Electronic toll collection assets: Digital measuring instruments (including vehicle classifiers (laser or infrared) and electronic toll collection readers (radio frequency)) 4 * 1 Jul 2005 Electronic toll collection transponders 4 * 1 Jul 2005 Optical character recognition cameras 4 * 1 Jul 2005 Other warehousing and storage services (53090) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts – see Table B Loading bay assets Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines – see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets – see Table B Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) Motion picture and video activities (55110 to 55140) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Camera accessories: Aspect ratio converters 12 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Speed control, time lapse and phase adjustment controls 10 * 1 Jan 2006 Time code generators and master clocks 10 * 1 Jan 2006 Underwater and marine housings and rain deflectors 12 * 1 Jan 2006 Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) 3 * 1 Jan 2006 Cameras: 16 mm and 35 mm film cameras 10 * 1 Jan 2006 Digital cameras 5 * 1 Jan 2006 Camera lens accessories: Coloured and graduated filters and filter stages 3 * 1 Jan 2006 Fish eye and wide angle lens adapters 10 * 1 Jan 2006 Follow focus, remote focus, shutter and zoom controls 10 * 1 Jan 2006 Image stabilisers, matte boxes, and teleprompters 10 * 1 Jan 2006 Camera lenses 10 * 1 Jan 2006 Camera supports (including heads, legs mounts and tripods) 10 * 1 Jan 2006 Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5 * 1 Jul 2004 Grips' assets: Camera cranes 10 * 1 Jan 2006 Camera heads 10 * 1 Jan 2006 Car rigs, sea rigs and other specialised rigs 2 * 1 Jan 2006 Communications systems 5 * 1 Jan 2006 Dollies 12 * 1 Jan 2006 Dolly and camera attachments 10 * 1 Jan 2006 Dolly track 5 * 1 Jan 2006 Remote camera control systems 10 * 1 Jan 2006 Towers, rigging, and dance floors 10 * 1 Jan 2006 Tracking vehicles and insert trailers – see Table B Motor vehicles and trailers Lighting assets: Accessories (including gaffer grips, clamps, mounts, and stands) 10 * 1 Jan 2006 Portable lights 10 * 1 Jan 2006 Studio lights – fixed 15 * 1 Jan 2006 Lighting control systems 10 * 1 Jan 2006 Lighting grids – fixed 20 * 1 Jan 2006 Lighting hoists 15 * 1 Jan 2006 Motion picture film processing assets: Chemical agitators and mixers 10 * 1 Jan 2006 Chemical storage tanks 15 * 1 Jan 2006 Film cleaning machines 10 * 1 Jan 2006 Film colour analysers and colour grading machines 8 * 1 Jan 2006 Film densitometers 10 * 1 Jan 2006 Film printing machines 10 * 1 Jan 2006 Film processing machines 10 * 1 Jan 2006 Film re-winders 15 * 1 Jan 2006 Flat bed and rear projection film viewers 15 * 1 Jan 2006 Mixed chemical pumps 10 * 1 Jan 2006 Optical sound camera systems (incorporating soundtrack and time code generators) 10 * 1 Jan 2006 Silver recovery units 8 * 1 Jan 2006 Sound quality control processors 5 * 1 Jan 2006 Waste water treatment assets 10 * 1 Jan 2006 Post production sound assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Audio effects units (incorporating aural exciters, compressors, delay and effects control processors graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators and time controllers) 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 3 * 1 Jan 2006 Digital film projectors 5 * 1 Jan 2006 Digital sound conversion processors (including encoders and decoders) 5 * 1 Jan 2006 Hard disc video players and recorders 3 * 1 Jan 2006 Microphones and microphone accessories 10 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 5 * 1 Jan 2006 Sound mixing desks and consoles 5 * 1 Jan 2006 Speakers 7 * 1 Jan 2006 Time code synchronisation units 5 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Post production video assets: DVD players 3 * 1 Jan 2006 Edit controllers (used in linear editing) 4 * 1 Jan 2006 High definition digital film scanners 4 * 1 Jan 2006 High definition laser film recorders 5 * 1 Jan 2006 Monitors 5 * 1 Jan 2006 Motion capture and analysis systems 5 * 1 Jan 2006 Non-linear editing systems (incorporating computer control, interface and hard disc system) 5 * 1 Jan 2006 Telecine chains (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machines) 7 * 1 Jan 2006 VHS video cassette players and recorders 2 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Videotape players and recorders 5 * 1 Jan 2006 Screening theatre assets: Audio amplification and processing equipment (includes component racks systems) 5 * 1 Jan 2006 Digital audio players, digital film projectors and digital sound conversion processors 5 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 8 * 1 Jan 2006 Speakers 10 * 1 Jan 2006 Sound recording assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Sound mixing consoles 5 * 1 Jan 2006 Boom poles 2 * 1 Jan 2006 Compressors, expanders and limiters 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 2 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Headphones: Generally 2 * 1 Jan 2006 Miniature in-ear headphones 1 * 1 Jan 2006 Microphones: Field or boom microphones 7 * 1 Jan 2006 Lapel microphones 1 * 1 Jan 2006 Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5 * 1 Jan 2006 Microphone cables 2 * 1 Jan 2006 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jan 2006 Studio microphones 10 * 1 Jan 2006 Monitors 2 * 1 Jan 2006 Speakers 5 * 1 Jan 2006 Vision switchers 5 * 1 Jan 2006 Video monitors 5 * 1 Jan 2006 Motion picture exhibition (55130) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Audio amplification and processing equipment (including component rack systems) 10 * 1 Jan 2001 Carpets 5 * 1 Jan 2001 Cinema automation systems 10 * 1 Jan 2001 Cinema and sound processors 8 * 1 Jan 2001 Cinema seating (including frames, seat bodies and covers) 7 * 1 Jan 2001 Curtains, wall and acoustic treatments 7 * 1 Jan 2001 Drive-in plant: Listening units (including posts, wiring and speaker equipment) 10 * 1 Jan 2001 Sound transmission equipment 10 * 1 Jan 2001 Screens and screen framing 15 * 1 Jan 2001 Film handling and maintenance equipment (including splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001 Film transport systems (including platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001 Lighting (including dimmers, aisle and seat) 10 * 1 Jan 2001 Loud speakers and sound reproduction equipment 10 * 1 Jan 2001 Motion picture and slide projection equipment: Motion picture projectors 10 * 1 Jan 2001 Projector heat extraction systems 10 * 1 Jan 2001 Projection ports 20 * 1 Jan 2001 Slide projectors 10 * 1 Jan 2001 Screen installations (including screens, framing and masking equipment) 8 * 1 Jan 2001 Radio broadcasting (56100) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Amplifiers and pre-amplifiers 10 * 1 Jul 2012 Audio monitors 10 * 1 Jul 2012 Audio processing assets (including rack mounted effects units etc) 10 * 1 Jul 2012 Audio routers 10 * 1 Jul 2012 Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems) 6 * 1 Jul 2012 Consoles: Broadcast consoles (incorporating audio logging and routing, intercommunication etc) 7 * 1 Jul 2012 Production consoles 10 * 1 Jul 2012 Control room assets generally: Electronically based assets (including audio processors, audio switchers, aural studio to transmitter linkage assets, distribution amplifiers, monitor receivers etc) 10 * 1 Jul 2012 Personal computer based assets (including delay units, logging units, program fail detectors, RDS generators etc) 6 * 1 Jul 2012 Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) 5 * 1 Jul 2012 Headphones and headsets 2 * 1 Jul 2012 Intercommunication systems (standalone) 10 * 1 Jul 2012 Microphones: Field and portable microphones 5 * 1 Jul 2012 Studio based microphones (including recording microphones) 10 * 1 Jul 2012 Microwave and satellite telecommunications assets – see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) – see Table B Motor vehicles and trailers On air lights 15 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Servers, domain controllers, switches, transcoders etc 6 * 1 Jul 2012 Studio based digital audio broadcasting infrastructure (encoding assets etc) 10 * 1 Jul 2012 Telephone systems: Telephone interface assets generally (used for sending and receiving audio to and from connected telephone lines) 10 * 1 Jul 2012 Telephone screening systems and other personal computer based telephone systems (excluding software) 6 * 1 Jul 2012 Voice over internet protocol (VoIP) based systems 7 * 1 Jul 2012 Time code generators 10 * 1 Jul 2012 Transmission assets: Antennas 20 * 1 Jul 2012 Codecs 10 * 1 Jul 2012 Fibre optic terminal equipment generally 10 * 1 Jul 2012 Generators (backup) 15 * 1 Jul 2012 Obstruction lighting 15 * 1 Jul 2012 Power conditioners 15 * 1 Jul 2012 RF switching units 15 * 1 Jul 2012 Signal receiving and monitoring assets (including audio processors, decoders, modulation monitors, spectrum analysers etc) 10 * 1 Jul 2012 Silence detection and switching units 10 * 1 Jul 2012 Surge arresters 10 * 1 Jul 2012 Translators 15 * 1 Jul 2012 Transmission towers 40 * 1 Jul 2012 Transmitters 15 * 1 Jul 2012 Uninterruptible power supply (UPS) assets – see Table B Power supply assets Television broadcasting (56210 to 56220) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Audio boards, consoles and mixers 12 * 1 Jul 2005 Audio delay units 10 * 1 Jul 2005 Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) 12 * 1 Jul 2005 Automated tape library systems (incorporating robotic controls and tape drives) 10 * 1 Jul 2005 Broadcast antennas 20 * 1 Jul 2005 Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets) 12 * 1 Jul 2005 Cameras: Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras) 8 * 1 Jul 2005 Studio cameras 10 * 1 Jul 2005 Camera control units 10 * 1 Jul 2005 Camera lens accessories (including adapters, filters, matte boxes and stabilisers) 12 * 1 Jul 2005 Camera lenses 12 * 1 Jul 2005 Camera mounting heads 15 * 1 Jul 2005 Camera mounts (including cranes, jibs, pedestals and tripods) 25 * 1 Jul 2005 Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) 12 * 1 Jul 2005 Character and graphics generating assets – standalone (including character generators, paintboxes and stillstores) 10 * 1 Jul 2005 Digital audio players and recorders (including CD players and recorders, digital audio tape (DAT) players, DVD players and recorders, and mini disc players and recorders) 5 * 1 Jul 2005 Digital video effects (DVE) units – standalone 10 * 1 Jul 2005 Edit controllers (used in linear editing and audio post-production) 8 * 1 Jul 2005 Hard disk recorders 5 * 1 Jul 2005 Intercommunication systems 15 * 1 Jul 2005 Lighting: Portable lighting 12 * 1 Jul 2005 Studio lighting 15 * 1 Jul 2005 Lighting control systems 10 * 1 Jul 2005 Lighting grids – fixed 40 * 1 Jul 2005 Lighting hoists 15 * 1 Jul 2005 Microphones: Field or boom microphones 5 * 1 Jul 2005 Miniature or 'lapel' microphones 5 * 1 Jul 2005 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jul 2005 Studio or fixed microphones 10 * 1 Jul 2005 Microphone booms 10 * 1 Jul 2005 Microwave telecommunications assets – see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) – see Table B Motor vehicles and trailers Monitors: Audio monitors 10 * 1 Jul 2005 Video monitors: Cathode ray tube (CRT) monitors 8 * 1 Jul 2005 LCD and Plasma monitors 5 * 1 Jul 2005 Virtual monitor wall systems (including rear projection monitor walls) 5 * 1 Jul 2005 Non-linear editing systems (incorporating computer control, interface and hard disk system) 4 * 1 Jul 2005 Presentation automation systems 10 * 1 Jul 2005 Racks 20 * 1 Jul 2005 RF Modulation units 12 * 1 Jul 2005 Routing systems (incorporating control panels, hardware and switchers) 11 * 1 Jul 2005 Satellite telecommunications assets – see Table A Telecommunications services (58010 to 58090) Servers (excluding data servers) 8 * 1 Jul 2005 Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) 12 * 1 Jul 2005 Slow motion controllers 10 * 1 Jul 2005 Switchers (including master control, presentation and production switchers) 10 * 1 Jul 2005 Teleprompters 10 * 1 Jul 2005 Translators 15 * 1 Jul 2005 Transmission towers 40 * 1 Jul 2005 Transmitters 15 * 1 Jul 2005 Transmitting masts (for mobile production vehicles) 10 * 1 Jul 2005 Under monitor and tally display systems 10 * 1 Jul 2005 Videocassette recorders 5 * 1 Jul 2005 Videotape players and recorders 8 * 1 Jul 2005 Internet publishing and broadcasting (57000) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Internet only audio broadcasting assets – use any relevant determination in Table A Radio broadcasting (56100) Telecommunications services (58010 to 58090) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Backbone network assets: Conduits 40 * 1 Jul 2003 Cross connects (including digital and optical) 15 * 1 Jul 2003 Multiplexers (including wave division, terminal, and add-drop) 15 * 1 Jul 2003 Optical amplifiers 15 * 1 Jul 2003 Optical fibre cables 25 * 1 Jul 2003 Optical patch panels 25 * 1 Jul 2003 Regenerators 15 * 1 Jul 2003 International telecommunications submarine cables 15 * 1 Jul 2002 Microwave radio telecommunications assets: Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable): High capacity licensed microwave radio 10 * 1 Jul 2004 Medium capacity licensed microwave radio 8 * 1 Jul 2004 Low capacity licensed microwave radio 5 * 1 Jul 2004 Microwave radio system (including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter): High capacity licensed microwave radio system ≥ 68 Mb 10 * 1 Jul 2004 Medium capacity licensed microwave radio system ≥ 16 Mb to <68 Mb 8 * 1 Jul 2004 Low capacity licensed microwave radio system < 16 Mb 5 * 1 Jul 2004 Class licence microwave radio system (including antenna) 3 * 1 Jul 2004 Multiplexers 10 * 1 Jul 2004 Towers (including guyed, lattice and steel or concrete poles) 25 * 1 Jul 2004 Mobile telecommunications assets: Base station assets: Antennas, battery backup, radio transmitters/receivers and rectifiers 6 * 1 Jul 2002 Towers 25 * 1 Jul 2002 Base station controller hardware 10 * 1 Jul 2002 Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10 * 1 Jul 2002 Mobile switching centre hardware 10 * 1 Jul 2002 Payphones (public telephones) 10 1 Jan 2001 Satellite communication assets: Communications satellites (geosynchronous orbit) 15 * 1 Jan 2005 High power amplifiers 12 * 1 Jan 2005 Multiplexers 10 * 1 Jan 2005 Satellite antennas: Electronic components, external (including low noise amplifiers) 8 * 1 Jan 2005 Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8 * 1 Jan 2005 Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20 * 1 Jan 2005 Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10 * 1 Jan 2005 Satellite telemetry and control systems 15 * 1 Jan 2005 Telecommunications assets: Air-conditioning units 5 * 1 Jul 2002 Batteries, rectifiers 6 * 1 Jul 2002 Racks 20 * 1 Jul 2003 Equipment shelters (transportable) 25 * 1 Jul 2003 Electronic information storage services (59220) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Aisle containments (including hot aisle containments (HAC), cold aisle containments (CAC)) 15 * 1 Jul 2017 Data centre control systems – see Table B control systems and control system assets Data centre cooling assets: Chillers 15 * 1 Jul 2017 Computer room air conditioning (CRAC) units (including direct expansion (DX) systems) 10 * 1 Jul 2017 Computer room air handling (CRAH) units (including chilled water systems) 15 * 1 Jul 2017 Cooling towers 10 * 1 Jul 2017 Humidifier assets: Others (including ultrasonic humidifiers) 10 * 1 Jul 2017 Steam humidifiers (including steam generators) 5 * 1 Jul 2017 Rear door heat exchangers (RDHx) 15 * 1 Jul 2017 Row-based cooling units assets: Others (including direct expansion (DX) cooling system units) 10 * 1 Jul 2017 Water-chilled 15 * 1 Jul 2017 Water buffer tanks 20 * 1 Jul 2017 Diesel rotary uninterruptible power supply (DRUPS) 22 * 1 Jul 2017 Fire protection and suppression systems assets - see Table B Fire control and alarm assets Generators - see Table B Power supply assets: Emergency or standby Leak detection systems 10 * 1 Jul 2017 Load banks 15 * 1 Jul 2017 Modular data centre (including portable containerised data centre modules, prefabricated data centre modules – able to be transported) 10 * 1 Jul 2017 Rack based power rails (including rack based power distribution unit (PDU)) 10 * 1 Jul 2017 Racks 10 * 1 Jul 2017 Raised floors 25 * 1 Jul 2017 Rectifiers 12 * 1 Jul 2017 Static transfer switches (STS) 12 * 1 Jul 2017 Switchboards – see Table B Switchboards Security and monitoring systems assets – see Table B Security and monitoring assets Uninterruptible power supply (UPS) systems (excluding batteries) 12 * 1 Jul 2017 Uninterruptible power supply (UPS) systems batteries 5 * 1 Jul 2017 Library and other information services (60100 to 60200) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Libraries: Circulating (all classes of books) 10 1 Jan 2001 Music lending 6 ⅔ 1 Jan 2001 FINANCIAL AND INSURANCE SERVICES (62100 to 64200) Banking, building society and credit union operations (62210 to 62230) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Automatic teller machines (ATMs) – see Table B Automatic teller machines (ATMs) Cheque processing machines (including proof machines, endorsers, MICR encoders, printers, readers, sorters and scanners) 5 * 1 Jul 2019 Cash handling assets: Coin cabinets, secure coin storage units and coin trolleys 15 * 1 Jul 2019 Coin counters and sorters, and coin deposit machines (CDMs) 10 * 1 Jul 2019 Note counters and sorters 8 * 1 Jul 2019 Teller cash recyclers (TCRs), teller cash dispensers (TCDs), teller assist units (TAUs) and automated teller safes (ATSs) 7 * 1 Jul 2019 Weighing machines (such as coin scales, digital weighing machines, and note scales) 7 * 1 Jul 2019 EFTPOS machines and EFTPOS terminals (such as PIN pads) – see Table B Point of sale assets Safes: Safes (portable) 40 * 1 Jul 2019 Strongroom door and frame 100 1 Jan 2001 Teller safes, counter safes and teller time-delay safes 25 * 1 Jul 2019 Vaults (demountable or portable) and demountable strongrooms 100 * 1 Jul 2019 Security assets: Anti-jump barriers (cables or partitions) 15 * 1 Jul 2019 Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building – see Table B Security and monitoring assets Variable message signs, such as electronic FX boards and digital LED screens – see Table B Advertising signs RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) Note: If the asset is hired or leased to and used predominantly by a particular industry and not listed below, see the entry under Table A for that industry Rental and hiring services (except real estate) (66110 to 66400) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Air Compressors: Compressors – reciprocating 7 * 1 Jul 2005 Compressors – rotary screw 10 * 1 Jul 2005 Compaction: Compactors – flat plate 8 * 1 Jul 2005 Compactors – vertical rammer 6 * 1 Jul 2005 Concreting assets: Brick/paving saws 5 * 1 Jul 2005 Concrete demolition saws 3 * 1 Jul 2005 Concrete kibble buckets 15 * 1 Jul 2005 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2005 Elevating work platforms (EWPs): Boom lifts (including knuckle and telescopic boom lifts) 15 * 1 Jul 2015 Personnel lifts 10 * 1 Jul 2015 Scissor lifts 10 * 1 Jul 2015 Generators: Cables 5 * 1 Jul 2005 Distribution boards 10 * 1 Jul 2005 Diesel 10 * 1 Jul 2005 Petrol 5 * 1 Jul 2005 Generator with attached lighting plant 10 * 1 Jul 2005 Household assets: Clothes dryers 5 * 1 Jan 2006 DVD players 5 * 1 Jan 2006 Dishwashers 8 * 1 Jan 2006 Evaporative coolers, portable 5 * 1 Jan 2006 Freezers 6 * 1 Jan 2006 Microwave ovens 6 * 1 Jan 2006 Refrigerators 6 * 1 Jan 2006 Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 5 * 1 Jan 2006 Surround sound systems (incorporating audio-video receivers and speakers) 5 * 1 Jan 2006 Television sets 8 * 1 Jan 2006 Vacuum cleaners, portable 5 * 1 Jan 2006 Video cassette recorder systems (VCR) 5 * 1 Jan 2006 Washing machines 6 * 1 Jan 2006 Ladders (including stepladders, work platforms extension ladders, trestles and planks): Aluminium 4 * 1 Jul 2015 Fibreglass 4 * 1 Jul 2015 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (e.g. construction sites) 10 * 1 Jul 2014 Power tools: Chainsaws 3 * 1 Jul 2005 Hand tools – air 5 * 1 Jul 2005 Hand tools – battery 3 * 1 Jul 2008 Hand tools – electric 5 * 1 Jul 2005 Jackhammers – air 7 * 1 Jul 2005 Jackhammers – electric 3 * 1 Jul 2005 Nail guns – air 3 * 1 Jul 2005 Recreational vehicles: Campervans and motorhomes: Vehicles having a gross vehicle mass greater than 3 tonnes and 4WD vehicles 5 * 1 Jul 2015 Vehicles having a gross vehicle mass of 3 tonnes or less 8 * 1 Jul 2015 Caravans and camper trailers 12 * 1 Jul 2015 Rental cars 5 * 1 Jul 2016 Scaffolding: Aluminium 5 * 1 Jul 2015 Fibreglass 5 * 1 Jul 2015 Steel 15 * 1 Jul 2015 Traffic management assets: Crash prevention assets: Barriers: Concrete 30 * 1 Jan 2006 Plastic 5 * 1 Jan 2006 Crash attenuators (truck mounted) 10 * 1 Jan 2006 Road marking assets: < 100 litre capacity 5 * 1 Jan 2006 100 to 500 litre capacity 9 * 1 Jan 2006 > 500 litre capacity 11 * 1 Jan 2006 Line grinders (walk behind) 5 * 1 Jan 2006 Traffic management signs: Arrow boards 10 * 1 Jan 2006 Speed observation signs 10 * 1 Jan 2006 Traffic lights – mobile 10 * 1 Jan 2006 Variable message signs 10 * 1 Jan 2006 Static signage (including safety cones, barricades, warning signs and bollards) 3 * 1 Jan 2006 Video recorder or equipment hiring 6 ⅔ 1 Jan 2001 Video tapes and games hiring ½ * 1 Jan 2001 Welders: Diesel 10 * 1 Jul 2005 Electric 5 * 1 Jul 2005 Note: where the terms 'freestanding' and 'fixed' are used in entries for residential property operators, they have the following meaning. Freestanding – items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed – annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability. Residential property operators (67110) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Assets generally: Air conditioning assets (excluding ducting, pipes and vents): Air handling units 20 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Damper motors (including variable air volume box controller) 10 * 1 Jul 2003 Fan coil units (connected to condensing set) 15 * 1 Jul 2003 Mini split systems up to 20 KW (including ceiling, floor and high wall split system) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Ceiling fans 5 * 1 Jul 2004 Clocks, electric 10 * 1 Jul 2004 Digital peep holes 10 * 1 Jul 2019 DVD players 5 * 1 Jul 2004 Door closers 10 * 1 Jul 2004 Door stops, freestanding 10 * 1 Jul 2004 Escalators (machinery and moving parts) 20 * 1 Jan 2003 Evaporative coolers: Fixed (excluding ducting and vents) 15 * 1 Jul 2019 Portable 10 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2019 Floating timber 15 * 1 Jul 2004 Linoleum 10 1 Jan 2001 Vinyl 10 1 Jan 2001 Furniture, freestanding 13 ⅓ 1 Jan 2001 Garbage bins 10 * 1 Jul 2004 Garbage compacting systems (excluding chutes) 6 ⅔ 1 Jan 2001 Generators 20 1 Jan 2001 Gym assets: Cardiovascular 5 * 1 Jul 2004 Resistance 10 * 1 Jul 2004 Hand dryers, electrical 10 1 Jan 2001 Heaters: Fixed: Electric 15 * 1 Jul 2004 Gas: Ducted central heating unit 20 * 1 Jul 2004 Other 15 * 1 Jul 2004 Freestanding 15 * 1 Jul 2004 Home automation control assets 10 * 1 Jul 2019 Hot water systems (excluding piping): Electric 12 * 1 Jul 2004 Gas 12 * 1 Jul 2004 Solar 15 * 1 Jul 2004 Hydronic assets: Controls 10 * 1 Jul 2019 Water heaters 15 * 1 Jul 2019 Intercom system assets 10 * 1 Jul 2004 Lifts (including hydraulic and traction lifts) 30 * 1 Jan 2003 Lights: Fittings (excluding hardwired) 5 * 1 Jul 2004 Freestanding 5 * 1 Jul 2004 Shades, removable 5 * 1 Jul 2004 Linen 5 * 1 Jul 2004 Master antenna television (MATV) assets: Amplifiers 10 * 1 Jul 2004 Modulators 10 * 1 Jul 2004 Power sources 10 * 1 Jul 2004 Mirrors, freestanding 15 * 1 Jul 2004 Radios 10 1 Jan 2001 Rugs 7 * 1 Jul 2004 Skylights: Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Solar power generating system (incorporating batteries, inverters, solar panels, regulators) 20 * 1 Jul 2004 Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 7 * 1 Jul 2004 Surround sound systems (incorporating audio-video receivers and speakers) 10 * 1 Jul 2004 Telecommunications assets: Cordless phones 4 * 1 Jul 2004 Telephone hand sets 6 * 1 Jul 2019 Telephone systems – see Table B Telephony Television antennas, freestanding 5 * 1 Jul 2004 Television sets 8 * 1 Jul 2019 Vacuum cleaners: Ducted: Hoses 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Wands 10 * 1 Jul 2004 Portable 10 1 Jan 2001 Ventilation fans 20 * 1 Jul 2004 Video cassette recorder systems (VCRs) 5 * 1 Jul 2004 Water pumps: Multi-storey 20 * 1 Jul 2019 Rainwater tanks 5 * 1 Jul 2019 Single residence pressure pumps 8 * 1 Jul 2019 Window blinds, internal 10 * 1 Jul 2004 Window curtains 6 * 1 Jul 2004 Window shutters, automatic: Controls 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Bathroom assets: Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 3 * 1 Jul 2019 Exhaust fans (including light/heating) 10 * 1 Jul 2004 Heated towel rails, electric 10 * 1 Jul 2004 Shower curtains (excluding curtain rods and screens) 2 * 1 Jul 2004 Spa bath pumps 10 * 1 Jul 2019 Fire control assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors (including addressable manual call points, heat, multi type and smoke) 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Emergency warning and intercommunication systems (EWIS): Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones (WIPs) 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives (VSDs) 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Kitchen assets: Cook tops 12 * 1 Jul 2004 Crockery 5 * 1 Jul 2004 Cutlery 5 * 1 Jul 2004 Dishwashers 8 * 1 Jul 2019 Freezers 12 * 1 Jul 2004 Garbage disposal units 10 * 1 Jul 2004 Microwave ovens 8 * 1 Jul 2019 Ovens 12 * 1 Jul 2004 Range hoods 12 * 1 Jul 2004 Refrigerators 12 * 1 Jul 2004 Stoves 12 * 1 Jul 2004 Water filters, electrical 15 * 1 Jul 2004 Laundry assets: Clothes dryers 7 * 1 Jul 2019 Ironing boards, freestanding 5 * 1 Jul 2019 Irons 5 * 1 Jul 2004 Washing machines 8 * 1 Jul 2019 Outdoor assets: Automatic garage doors: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Barbecue assets: Fixed barbecue assets: Sliding trays and cookers 10 * 1 Jul 2004 Freestanding barbecues 5 * 1 Jul 2004 Floor carpet (including artificial grass and matting) 5 * 1 Jul 2004 Folding arm awnings: Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Furniture, freestanding 5 * 1 Jul 2004 Gardening watering installations: Control panels 5 * 1 Jul 2004 Pumps 5 * 1 Jul 2004 Timing devices 5 * 1 Jul 2004 Garden lights, solar 5 * 1 Jul 2019 Garden sheds, freestanding 15 * 1 Jul 2004 Gates, electrical: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Operable pergola louvres: Controls 15 * 1 Jul 2004 Motors 15 * 1 Jul 2004 Rainwater tanks: Galvanised steel 25 * 1 Jul 2019 Polyethylene 15 * 1 Jul 2019 Roller blinds: Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Sauna heating assets 15 * 1 Jul 2004 Sewage treatment assets: Controls 8 * 1 Jul 2004 Motors 8 * 1 Jul 2004 Spas: Fixed spa assets: Chlorinators 10 * 1 Jul 2019 Filtration assets (including pumps) 10 * 1 Jul 2019 Heaters (electric or gas) 15 * 1 Jul 2004 Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2004 Swimming pool assets: Chlorinators 10 * 1 Jul 2019 Cleaning assets 7 * 1 Jul 2004 Covers (including blankets) 8 * 1 Jul 2019 Filtration assets (including pumps) 10 * 1 Jul 2019 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Tennis court assets: Cleaners 3 * 1 Jul 2004 Drag brooms 3 * 1 Jul 2004 Nets 5 * 1 Jul 2004 Rollers 3 * 1 Jul 2004 Umpire chairs 15 * 1 Jul 2004 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 CCTV systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexes) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including passive infrared, photo sensors and vibration) 5 * 1 Jul 2004 Global System for Mobiles (GSM) units 5 * 1 Jul 2004 Noise makers (including bells and sirens) 5 * 1 Jul 2004 Non-residential property operators (67120) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Commercial office building assets: Boilers 20 * 1 Jul 2005 Boiler pumps 5 * 1 Jul 2005 Building maintenance units 35 * 1 Jul 2005 Carpets 8 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Hot water installations (excluding commercial boilers and piping) 15 * 1 Jul 2005 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Uninterruptible power supply (UPS) systems: Line interactive types 5 * 1 Jul 2013 Online double conversion types 10 * 1 Jul 2013 Window blinds 20 * 1 Jul 2005 PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) Scientific research services (69100) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Scientific, medical and pharmaceutical research assets: Autoclaves: Bench top autoclaves 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Automated cell counters 5 * 1 Jul 2014 Automated colony pickers 5 * 1 Jul 2014 Balances 10 * 1 Jul 2014 Biological safety cabinets 10 * 1 Jul 2014 Cell harvesters 10 * 1 Jul 2014 Centrifuges: Bench top centrifuges 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Computed tomography (CT) scanners 10 * 1 Jul 2014 Digital cameras 3 * 1 Jul 2014 DNA sequencers 5 * 1 Jul 2014 Electrophoresis systems (incorporating power supplies and tanks) 7 * 1 Jul 2014 Electroporators 8 * 1 Jul 2014 Fermenters 10 * 1 Jul 2014 Flow cytometers 8 * 1 Jul 2014 Freeze dryers 10 * 1 Jul 2014 Freezers 10 * 1 Jul 2014 Gel documentation systems 5 * 1 Jul 2014 Glassware washers 8 * 1 Jul 2014 Heating blocks 10 * 1 Jul 2014 Homogenisers 7 * 1 Jul 2014 Incubators 6 * 1 Jul 2014 Liquid chromatography systems 5 * 1 Jul 2014 Liquid nitrogen assets (including dewars and tanks) 10 * 1 Jul 2014 Microscopes 10 * 1 Jul 2014 Microtomes 10 * 1 Jul 2014 Mixers 7 * 1 Jul 2014 Nano spectrophotometers 8 * 1 Jul 2014 Ovens 6 * 1 Jul 2014 Peristaltic pumps 7 * 1 Jul 2014 pH meters 7 * 1 Jul 2014 Plate readers 5 * 1 Jul 2014 Polymerase chain reaction (PCR) thermal cyclers 8 * 1 Jul 2014 Real-time PCR detection machines 5 * 1 Jul 2014 Refrigerators 8 * 1 Jul 2014 Robotic systems (including robotic liquid handling systems and robotic sampler systems) 5 * 1 Jul 2014 Shakers 7 * 1 Jul 2014 Sonicators (including water bath sonicators and sonicators with probes) 7 * 1 Jul 2014 Spectrophotometers (excluding nano spectrophotometers) 10 * 1 Jul 2014 Surface plasmon resonance (SPR) machines 5 * 1 Jul 2014 Vacuum concentrators 7 * 1 Jul 2014 Water baths (including refrigerated and shaking water baths) 7 * 1 Jul 2014 Water purification systems 8 * 1 Jul 2014 Surveying and mapping services (69220) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Airborne imaging (cameras) 7 * 1 Jul 2015 Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Controllers 4 * 1 Jul 2015 Digital (electronic) levels 5 * 1 Jul 2015 Echo sounders 5 * 1 Jul 2015 GNSS/GIS handhelds (asset receivers) 3 * 1 Jul 2015 GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS) 5 * 1 Jul 2015 Ground imaging (pole cameras) 5 * 1 Jul 2015 Laser detectors/receivers (rod-eye receivers) 4 * 1 Jul 2015 Laser distance measurers/meters (DISTOs) 4 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Laser scanners – 3D (high definition surveying) – ground LIDAR 5 * 1 Jul 2015 Laser scanners – vehicle mounted – ground LIDAR 5 * 1 Jul 2015 LIDAR (airborne) 7 * 1 Jul 2015 Rail surveying assets: Mobile rail surveying equipment 5 * 1 Jul 2015 Platform clearance gauges 6 * 1 Jul 2015 Rail profile gauges 6 * 1 Jul 2015 Stereoplotters – digital/softcopy (hardware only) 10 * 1 Jul 2015 Tablets 4 * 1 Jul 2015 Theodolites (digital) 7 * 1 Jul 2015 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Traverse kits (incorporating tripods, tribrachs, prisms, poles and optical plummets) 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 Unmanned surface vehicles 4 * 1 Jul 2015 Utility locator (underground service locator) assets: Ground penetrating radars (GPRs) 5 * 1 Jul 2015 Magnetic locators 5 * 1 Jul 2015 Service locators 5 * 1 Jul 2015 Signal generators 5 * 1 Jul 2015 Signal tracer for locators 4 * 1 Jul 2015 Scientific testing and analysis services (69250) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Coal laboratory assets: Sample preparation assets: Drop shatters 20 * 1 Jul 2018 Drum tumblers 15 * 1 Jul 2018 Drying ovens: Benchtop 7 * 1 Jul 2018 Others (including floor size with trolleys) 15 * 1 Jul 2018 Dust extraction systems 15 * 1 Jul 2018 Float-sink buckets 8 * 1 Jul 2018 Float-sink testing units (incorporating ventilation ducting, fans, density separation apparatus etc, but excluding float-sink buckets) 15 * 1 Jul 2018 Flotation machines (including froth rotation machines) 20 * 1 Jul 2018 Jaw crushers 10 * 1 Jul 2018 Pulverisers 10 * 1 Jul 2018 Riffle splitters 10 * 1 Jul 2018 Rotary Sample Dividers (RSDs) 15 * 1 Jul 2018 Sample storage assets: Cool room assets – see Table B Refrigeration assets Portable refrigerators/freezers 10 * 1 Jul 2018 Sample trays 5 * 1 Jul 2018 Sample trolleys 10 * 1 Jul 2018 Sieve shakers (excluding sieves) 10 * 1 Jul 2018 Sieves (including various meshes and sizes) 7 * 1 Jul 2018 Weighing scales 10 * 1 Jul 2018 Laboratory analytical equipment and instruments: Analytical balances 7 * 1 Jul 2018 Calorimeters 10 * 1 Jul 2018 Carbon and sulphur analysers 7 * 1 Jul 2018 CHN analysers (including carbon, hydrogen and nitrogen) 7 * 1 Jul 2018 Coal ash fusibility furnaces 10 * 1 Jul 2018 Crucible Swell Number (CSN) burners 10 * 1 Jul 2018 Dilatometers 9 * 1 Jul 2018 Fume cabinets 15 * 1 Jul 2018 Moisture testing ovens (including nitrogen setup apparatus) 10 * 1 Jul 2018 Muffle furnaces 15 * 1 Jul 2018 Particle size analysers 10 * 1 Jul 2018 Petrographic microscopes 10 * 1 Jul 2018 Plastometers 9 * 1 Jul 2018 Water baths (including ultrasonic water baths) 7 * 1 Jul 2018 X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7 * 1 Jul 2018 Mineral processing and metallurgical laboratory assets: Sample preparation assets: Benchtop (including work benches and tables) 10 * 1 Jul 2019 Centrifugal concentrators 15 * 1 Jul 2019 Cone crushers 20 * 1 Jul 2019 Drying ovens: Benchtop 7 * 1 Jul 2019 Others (including floor size with trolleys) 10 * 1 Jul 2019 Dust cabinet (including extracted workstations) 20 * 1 Jul 2019 Dust extraction systems 15 * 1 Jul 2019 Flotation machines (including froth rotation machines) 20 * 1 Jul 2019 Gravity separation assets (including centrifuges and cyclones) 10 * 1 Jul 2019 Grinding mills 12 * 1 Jul 2019 Jaw crushers 10 * 1 Jul 2019 Laboratory tumblers (including cyanide leach test tumblers) 10 * 1 Jul 2019 Micro dosing peristaltic pumps 7 * 1 Jul 2019 Overhead tank mixers 5 * 1 Jul 2019 pH control systems 15 * 1 Jul 2019 Pressure filters 8 * 1 Jul 2019 Pulverisers 10 * 1 Jul 2019 Riffle splitters 10 * 1 Jul 2019 Rotary Sample Dividers (RSDs) 10 * 1 Jul 2019 Sample storage assets: Cool room assets – See Table B under 'Refrigeration' Portable refrigerators/freezers 8 * 1 Jul 2019 Sample trays 3 * 1 Jul 2019 Sample trolleys 7 * 1 Jul 2019 Scrubbers 15 * 1 Jul 2019 Shaking tables (including wet tables) 20 * 1 Jul 2019 Sieve shakers (excluding sieves) 10 * 1 Jul 2019 Sieves (including various meshes and sizes) 3 * 1 Jul 2019 Solvent extraction & electrowinning equipment 15 * 1 Jul 2019 Vacuum filters 7 * 1 Jul 2019 Water purification systems 15 * 1 Jul 2019 Weighing scales 7 * 1 Jul 2019 Laboratory analytical equipment and instruments: Analytical balances 7 * 1 Jul 2019 Atomic Absorption Spectroscopy (AAS) instruments 10 * 1 Jul 2019 Auto dilutors 7 * 1 Jul 2019 Auto titration instruments 7 * 1 Jul 2019 Carbon and sulphur analysers 7 * 1 Jul 2019 Cupellation furnaces 10 * 1 Jul 2019 Fume cabinets 15 * 1 Jul 2019 Fusion furnaces 10 * 1 Jul 2019 Fourier Transform Infrared (FTIR) spectroscopy 7 * 1 Jul 2019 Hot blocks 7 * 1 Jul 2019 Hotplate magnetic stirrers 10 * 1 Jul 2019 Incubators 7 * 1 Jul 2019 Inductively coupled plasma mass spectrometry (ICP-MS), and Inductively coupled plasmas optical emission spectroscopy (ICP-OES) 10 * 1 Jul 2019 Ion Chromatography (IC) equipment 15 * 1 Jul 2019 Muffle furnaces 12 * 1 Jul 2019 Overhead stirrers 8 * 1 Jul 2019 Particle size analysers 10 * 1 Jul 2019 Petrographic microscopes 10 * 1 Jul 2019 Robotic cells (including robotic fusion cells, robotic preparations cells) 10 * 1 Jul 2019 Robotic TGA cells 7 * 1 Jul 2019 Thermogravimetric Analysers (TGAs) 7 * 1 Jul 2019 Water baths 5 * 1 Jul 2019 X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7 * 1 Jul 2019 Advertising services (69400) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Advertising signs – see Table B Advertising signs Veterinary services (69700) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Veterinarians' assets: Anaesthesia machines 10 * 1 Jan 2004 Animal blow dryers 5 * 1 Jan 2004 Animal cages: Fibreglass, plastic and polyethylene (PE) cages 10 * 1 Jan 2004 Stainless steel cages 20 * 1 Jan 2004 Animal patient monitoring assets (including blood pressure monitors, carbon dioxide (CO 2 ) end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 Animal scales 7 * 1 Jan 2004 Dental assets: Dental units 10 * 1 Jan 2004 Ultrasonic scalers (standalone) 10 * 1 Jan 2004 Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) 10 * 1 Jan 2004 Electrocautery units 10 * 1 Jan 2004 Electroejaculators 6 * 1 Jan 2004 Hydrobaths 8 * 1 Jan 2004 Pathology assets: Centrifuges 5 * 1 Jan 2004 Laboratory analysers: Electrolyte analysers 4 * 1 Jan 2004 Generally 5 * 1 Jan 2004 Microscopes 10 * 1 Jan 2004 Surgery lights 10 * 1 Jan 2004 Tables and tubs 20 * 1 Jan 2004 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jan 2004 X-ray assets (excluding direct radiography assets): Mobile or portable x-ray units 10 * 1 Jan 2004 X-ray processors – automatic 10 * 1 Jan 2004 Professional photographic services (69910) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) 3 * 1 Jul 2015 Camera lenses 5 * 1 Jul 2015 Digital cameras: Compact cameras (including point and shoot cameras) 3 * 1 Jul 2015 Compact system cameras (including bridge cameras, micro four-thirds cameras, mirrorless cameras) 3 * 1 Jul 2015 Medium format single lens reflex (SLR) camera systems (including camera bodies and digital backs) 4 * 1 Jul 2015 SLR cameras (including full-frame SLR cameras) 3 * 1 Jul 2015 Lighting assets: Electronic flash units (including compact flash heads, monolights): Portable 3 * 1 Jul 2015 Studio lightings 5 * 1 Jul 2015 Light meters 5 * 1 Jul 2015 Light shaping tools (including modelling glass protectors, reflectors and scrims, softboxes and umbrellas) 3 * 1 Jul 2015 Portable flash units (including flashguns) 2 * 1 Jul 2015 Power packs (including battery packs and compact flash generators) 4 * 1 Jul 2015 Support assets: Backdrop support systems (including background elevation systems) 10 * 1 Jul 2015 Bags and cases 5 * 1 Jul 2015 Camera track sliders 2 * 1 Jul 2015 Light stands (including boom arms) 5 * 1 Jul 2015 Photographic printers/plotters 4 * 1 Jul 2015 Tent and shooting tables 2 * 1 Jul 2015 Tripods 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft) – rotary 2 * 1 Jul 2015 Wind machines 5 * 1 Jul 2015 ADMINISTRATIVE AND SUPPORT SERVICES (72110 to 73200) Building and other industrial cleaning services (73110) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) 2 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Other (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Polishing, carpet cleaning and floor stripping assets (including floor polishers, burnishers, rotary scrubbers, encapsulation machines and floor strippers): Portable 5 * 1 Jul 2010 Ride-on 5 * 1 Jul 2010 Pressure washers: Portable 4 * 1 Jul 2010 Trailer or truck mounted 7 * 1 Jul 2010 Scrubbers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Steam cleaners for sanitising floor and surfaces 5 * 1 Jul 2010 Sweepers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Road sweeper trucks (including sweepers) 10 *# 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable (including upright machines) 5 * 1 Jul 2010 Ride-on or stand on 7 * 1 Jul 2010 Gardening services (73130) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Arboriculture and gardening services: Blowers 3 * 1 Jan 2004 Brushcutters (including whipper snippers) 2 * 1 Jan 2004 Chainsaws (including pole pruners) 2 * 1 Jan 2004 Elevating work platforms 15 * 1 Jan 2004 Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3 * 1 Jan 2004 Hedge trimmers 4 * 1 Jan 2004 Lawn edgers (excluding brushcutters) 4 * 1 Jan 2004 Lawn mowers: Cylinder 7 * 1 Jan 2004 Push (rotary) 2 * 1 Jan 2004 Ride-ons 5 * 1 Jan 2004 Self propelled (rotary) 2 * 1 Jan 2004 Stump grinders 5 * 1 Jan 2004 Tractors 8 * 1 Jan 2004 Tractor attachments: Roller mowers 4 * 1 Jan 2004 Slashers 4 * 1 Jan 2004 Trailers used to carry tree and grass clippings 5 * 1 Jan 2004 Tree climbing assets: Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1 * 1 Jan 2004 Climbing spurs 10 * 1 Jan 2004 Friction lowering devices 10 * 1 Jan 2004 Harness 3 * 1 Jan 2004 Ropes 1 * 1 Jan 2004 Wood chippers 8 * 1 Jan 2004 Packaging services (73200) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Fruit and vegetables pack houses assets used off farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 4 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 General assets: Bins 5 * 1 Jul 2008 Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 10 * 1 Jul 2008 Receival hoppers (including water dumps) 10 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 10 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nuts assets: Crackers 7 * 1 Jul 2008 Drying silos 15 * 1 Jul 2008 Separating assets (including air separators, trommels and vibrating screens) 10 * 1 Jul 2008 EDUCATION AND TRAINING (80100 to 82200) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Kindergarten furniture and play equipment – see Table A Child care services (87100) HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Medical assets (used in common across all health care industry segments): Benchtop sterilisers 5 * 1 Jul 2003 Benchtop ultrasonic cleaners 7 * 1 Jul 2003 Clinical furniture 10 * 1 Jul 2003 X-ray viewers 10 * 1 Jul 2003 Hospitals (84010 to 84020) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Hospital assets: Anaesthesia machines 10 * 1 Jan 2003 Angiography assets: Image acquisition systems (incorporating computers with digital subtraction capability, digital cameras, monitors and integrated software) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Patient gantries or tables, patient monitoring assets, positioning assets and pressure injectors 10 * 1 Jul 2002 Cell savers and cell separators 7 * 1 Jan 2003 Colposcopes 10 * 1 Jan 2003 Defibrillators 10 * 1 Jan 2003 Diathermy and cautery machines/electrosurgical generators 10 * 1 Jan 2003 Endoscopic surgery assets (excluding disposable accessories): Arthroscopic fluid management systems 7 * 1 Jan 2003 Endoscopes (flexible and rigid) and endoscopic surgical instruments 4 * 1 Jan 2003 Endoscopic camera systems: Beam splitters and light sources 10 * 1 Jan 2003 Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5 * 1 Jan 2003 Still cameras 7 * 1 Jan 2003 Video monitors and video recorders 7 * 1 Jan 2003 Endoscopic electrosurgical generators 10 * 1 Jan 2003 Endoscopic lasers 10 * 1 Jan 2003 Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5 * 1 Jan 2003 Haemodialysis machines 7 * 1 Jan 2003 Head lights 7 * 1 Jan 2003 Hospital furniture: Beds: Electronic 7 * 1 Jan 2003 Mechanical 10 * 1 Jan 2003 Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators and overbed tables 10 * 1 Jan 2003 Infusion pumps: General, pain management and rapid 8 * 1 Jan 2003 Syringe driven 6 * 1 Jan 2003 Insufflators 10 * 1 Jan 2003 Lithotriptors used for extra-corporeal shock wave lithotripsy 7 * 1 Jan 2003 Mechanical assist assets: Calf and cuff compression devices 8 * 1 Jan 2003 Cardiac bypass and heart lung machines 8 * 1 Jan 2003 Intra-aortic balloon pumps 8 * 1 Jan 2003 Ventricular assist heart pumps 8 * 1 Jan 2003 Natal care assets (including incubators, infant warmers and mobile infant warmers) 7 * 1 Jan 2003 Operating tables and attachments: Electronic 10 * 1 Jan 2003 Mechanical 13 * 1 Jan 2003 Operating theatre lights 8 * 1 Jan 2003 Pan flushers 10 * 1 Jan 2003 Patient hoists and lifters 10 * 1 Jan 2003 Patient monitoring assets: Bedside monitoring systems 7 * 1 Jan 2003 Cardiac monitors 7 * 1 Jan 2003 ECGs 7 * 1 Jan 2003 Foetal monitors 7 * 1 Jan 2003 Pulse oximeters 7 * 1 Jan 2003 Vital signs monitors 7 * 1 Jan 2003 Patient warming assets (excluding disposable accessories): Fluid warmers 10 * 1 Jan 2003 Forced air patient warmers 10 * 1 Jan 2003 Smoke evacuators 8 * 1 Jan 2003 Sterilisation and autoclave processing assets: Drying cabinets 10 * 1 Jan 2003 Endoscope sterilisers and disinfectors 5 * 1 Jan 2003 Flash sterilisers 10 * 1 Jan 2003 Instrument washers 10 * 1 Jan 2003 Pre-vacuum sterilisers 10 * 1 Jan 2003 Ultrasonic cleaners and baths 7 * 1 Jan 2003 Surgical instruments: Handheld manually operated instruments 8 * 1 Jan 2003 Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7 * 1 Jan 2003 Ultrasonic aspirators 10 * 1 Jan 2003 Ultrasonic scalpels 10 * 1 Jan 2003 Surgical lasers (excluding ophthalmic surgical lasers) 10 * 1 Jan 2003 Surgical microscopes 10 * 1 Jan 2003 Ultrasonic bladder scanners 10 * 1 Jan 2003 Ultrasonic needle guides 10 * 1 Jan 2003 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5 * 1 Jul 2002 Ventilators: Fixed 7 * 1 Jan 2003 Portable 5 * 1 Jan 2003 Wheelchairs 10 * 1 Jan 2003 General practice medical services (85110) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Anatomical medical models, plastic 10 * 1 Jul 2020 Autoclaves and sterilisers 8 * 1 Jul 2020 Automated ankle brachial pressure index (ABPI) measurement devices 6 * 1 Jul 2020 Automated external defibrillators (AEDs) – see Table B Blood coagulation (INR) meters 5 * 1 Jul 2020 Cryosurgical assets: Cryosurgical flasks and guns 5 * 1 Jul 2020 Liquid nitrogen storage dewers and tanks 10 * 1 Jul 2020 Dermatoscopes 5 * 1 Jul 2020 Ear irrigators 5 * 1 Jul 2020 Electrocardiograph (ECG) machines 7 * 1 Jul 2020 Examination lights: Desktop/trolley 3 * 1 Jul 2020 Procedure 7 * 1 Jul 2020 Foetal heart monitors, external 7 * 1 Jul 2020 Hyfrecators – electrosurgical units 6 * 1 Jul 2020 Magnifying loupes 10 * 1 Jul 2020 Medical examination beds (adjustable/electric) 8 * 1 Jul 2020 Medical plaster saws 7 * 1 Jul 2020 Medical refrigerators 8 * 1 Jul 2020 Nebulisers 5 * 1 Jul 2020 Ophthalmoscopes, direct and otoscopes 6 * 1 Jul 2020 Oxygen tank regulators 10 * 1 Jul 2020 Portable observation machines (including vital signs monitors) 7 * 1 Jul 2020 Privacy curtains and rails 8 * 1 Jul 2020 Pulse oximeters 4 * 1 Jul 2020 Resuscitation kits 15 * 1 Jul 2020 Saddle chairs 7 * 1 Jul 2020 Scales: Baby scales 3 * 1 Jul 2020 General, heavy duty, mother/baby scales 5 * 1 Jul 2020 Sphygmomanometers (including aneroid and digital) 5 * 1 Jul 2020 Spirometers 7 * 1 Jul 2020 Stethoscopes 10 * 1 Jul 2020 Suction machines, portable 8 * 1 Jul 2020 Surgical instruments (including forceps, needle holders, scissors, skin graft knives) 8 * 1 Jul 2020 Thermometers, digital 4 * 1 Jul 2020 Trolleys (including instrument and treatment trolleys) 10 * 1 Jul 2020 Wheelchairs 8 * 1 Jul 2020 X-ray viewers 10 * 1 Jul 2020 Specialist medical services n.e.c (85129) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Neurologists' assets: Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Thoracic physicians' assets: Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003 Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) 7 * 1 Jul 2003 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Spirometers 7 * 1 Jul 2003 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide (CO 2 ) monitors, integrated pulse oximeters, integrated computers and integrated software) 7 * 1 Jul 2003 Pathology and diagnostic imaging services (85201, 85202, 85203 and 85209) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Pathologists' assets: Batch slide stainer 6 * 1 Jan 2002 Bio hazard chambers 10 * 1 Jan 2002 Centrifuges 5 * 1 Jan 2002 Incubators 6 * 1 Jan 2002 Laboratory analysers 5 * 1 Jan 2002 Microscopes 10 * 1 Jan 2002 Rotary microtomes 6 * 1 Jan 2002 Tissue embedding systems 6 * 1 Jan 2002 Tissue processors 6 * 1 Jan 2002 Radiologists' diagnostic imaging assets: Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer and integrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) 10 * 1 Jul 2002 Computed radiography (CR) digitisers 4 * 1 Jul 2002 Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) 10 * 1 Jul 2002 Film digitisers 4 * 1 Jul 2002 Fluoroscopy assets (excluding direct radiography assets): Fixed systems (incorporating buckies, generators, screening tables and suspensions) 15 * 1 Jul 2002 Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Mobile systems (incorporating buckies, generators, screening tables and suspensions) 10 * 1 Jul 2002 Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) 15 * 1 Jul 2002 Patient archival and communication systems (PACS) 4 * 1 Jul 2002 Processing assets: Daylight imaging processors 9 * 1 Jul 2002 Dry laser imaging processors 8 * 1 Jul 2002 Wet laser imaging processors 10 * 1 Jul 2002 Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 X-ray assets (excluding direct radiography assets): Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002 Dental services (85310) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Dentists' assets: Air abrasion units 10 * 1 Jul 2003 Air compressors 10 * 1 Jul 2003 Amalgam separators 7 * 1 Jul 2003 Amalgamators 7 * 1 Jul 2003 Computerised (CAD/CAM) ceramic restoration systems: Imaging units 7 * 1 Jul 2003 Milling units 5 * 1 Jul 2003 Curing lights (halogen) 5 * 1 Jul 2003 Dental chairs 10 * 1 Jul 2003 Dental instruments: Hand-held manually operated instruments 3 * 1 Jul 2003 Handpieces (driven by compressed air, compressed gas or electricity) 3 * 1 Jul 2003 Dental lasers: Hard tissue and soft tissue lasers 7 * 1 Jul 2003 Soft tissue and whitening lasers 7 * 1 Jul 2003 Soft tissue lasers 10 * 1 Jul 2003 Dental loupes 10 * 1 Jul 2003 Dental operating lights 10 * 1 Jul 2003 Dental units 10 * 1 Jul 2003 Dental x-ray assets: Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding orthopantomogram (OPG) systems) 15 * 1 Jul 2003 Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) 7 * 1 Jul 2003 Intra-oral x-ray film processors 10 * 1 Jul 2003 Handpiece cleaners 5 * 1 Jul 2003 Intra-oral camera systems (incorporating camera and integrated processor/docking station) 7 * 1 Jul 2003 Nitrous oxide sedation units 20 * 1 Jul 2003 Oral surgical motors 5 * 1 Jul 2003 Suction units 10 * 1 Jul 2003 Ultrasonic scalers (standalone) 10 * 1 Jul 2003 Optometry and optical dispensing (85320) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Optical assets: Automatic refractometers/keratometers 5 * 1 Jan 2004 Cameras (including anterior segment cameras, retinal cameras, fundus cameras): Analogue 8 * 1 Jan 2004 Digital 4 * 1 Jan 2004 Colour vision testers (automated) 8 * 1 Jan 2004 Corneal topography systems 5 * 1 Jan 2004 Examination chairs 10 * 1 Jan 2004 Glaucoma diagnostic assets (including ocular coherence tomographs (OCTs), scanning laser ophthalmoscopes and scanning laser polarimeters) 5 * 1 Jan 2004 Keratometers (Ophthalmometers): Automated 5 * 1 Jan 2004 Manual 12 * 1 Jan 2004 Ophthalmic surgery assets: Microkeratome 3 * 1 Jan 2004 Ophthalmic cryo surgery systems 5 * 1 Jan 2004 Ophthalmic diathermy surgery systems 5 * 1 Jan 2004 Ophthalmic lasers: Non-refractive 10 * 1 Jan 2004 Refractive (including eye tracking systems) 4 * 1 Jan 2004 Phacoemulsification systems 4 * 1 Jan 2004 Pupillometers (used for refractive surgery) 5 * 1 Jan 2004 Vitrectomy systems 4 * 1 Jan 2004 Wave front analysers 4 * 1 Jan 2004 Ophthalmic viewers 5 * 1 Jan 2004 Ophthalmoscopes: Direct (including power supply) 8 * 1 Jan 2004 Indirect 9 * 1 Jan 2004 Optical dispensing assets – see Table A Photographic, optical and ophthalmic equipment manufacturing (24110) Refraction units (including examination chair, instrument arms, table and light source) 10 * 1 Jan 2004 Refractometers (automated) 5 * 1 Jan 2004 Slit lamp biomicroscopes: Hand-held 9 * 1 Jan 2004 Mounted 12 * 1 Jan 2004 Telemedicine digital imaging systems (excluding imaging devices) 4 * 1 Jan 2004 Tonometers: Contact tonometers: Applanation: Hand-held 6 * 1 Jan 2004 Mounted 8 * 1 Jan 2004 Electronic 6 * 1 Jan 2004 Non-contact tonometers: Hand-held 5 * 1 Jan 2004 Table mounted 8 * 1 Jan 2004 Trial lens sets 20 * 1 Jan 2004 Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, laser interference biometers, pachymeters and ultrasound biomicroscopes (UBMs)) 5 * 1 Jan 2004 Visual acuity testing assets: Automated vision testers 6 * 1 Jan 2004 Manual vision testers (phoropters) 12 * 1 Jan 2004 Visual acuity charts (illuminated) 10 * 1 Jan 2004 Visual acuity chart projectors (automated) 8 * 1 Jan 2004 Visual field testing assets (perimeters) – automated 5 * 1 Jan 2004 Podiatry services (85399) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Podiatrists' assets: Computerised orthoses manufacturing assets: Carving mills 7 * 1 Jul 2003 Contact pin digitisers 7 * 1 Jul 2003 Doppler vascularscopes 5 * 1 Jul 2003 Electric nail drills: Dust extraction drills 7 * 1 Jul 2003 Portable dust extraction drills 5 * 1 Jul 2003 Water and alcohol based spray drills 4 * 1 Jul 2003 Examination/magnifying lamps 10 * 1 Jul 2003 Footrests 10 * 1 Jul 2003 Gait analysis assets: Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) 4 * 1 Jul 2003 Non-computerised: Treadmills 10 * 1 Jul 2003 Video cameras 5 * 1 Jul 2003 Video monitors and video recorders 7 * 1 Jul 2003 Orthotic benchtop grinders 6 * 1 Jul 2003 Patient chairs 12 * 1 Jul 2003 Podiatric instruments 3 * 1 Jul 2003 Vacuum presses 3 * 1 Jul 2003 Vascular neurological assessment assets: Monofilaments 2 * 1 Jul 2003 Tuning forks 10 * 1 Jul 2003 Retirement village and accommodation for the aged operation (86011 to 86012) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Assistance and medical assets: Beds: Electronic (including hi-lo and lo-lo beds) 7 * 1 Jul 2019 Mechanical 10 * 1 Jul 2004 Bedside cabinets, lockers and overbed tables 10 * 1 Jul 2019 Blood pressure machines 3 * 1 Jul 2019 Call systems 7 * 1 Jul 2019 Chairs: Commode 7 * 1 Jul 2019 Electronic recliner (including electric lift) 10 * 1 Jul 2019 Fallout/floating/princess 7 * 1 Jul 2019 Shower 5 * 1 Jul 2019 Wheelchair – electric, manual, tilt in space 5 * 1 Jul 2019 Defibrillators 8 * 1 Jul 2019 Drug safes 15 * 1 Jul 2019 Electronic arms for toilets 10 * 1 Jul 2019 Hoists: Ceiling (incorporating tracks) 12 * 1 Jul 2019 Mobile (floor, full, standing) 10 * 1 Jul 2019 Lifting slings 2 * 1 Jul 2019 Mattresses: Air 3 * 1 Jul 2019 Foam 7 * 1 Jul 2019 Medication trolleys 10 * 1 Jul 2019 Mobile suction machines 3 * 1 Jul 2019 Pan flushers/pan sanitisers 10 * 1 Jul 2019 Sensor beams and sensor mats 3 * 1 Jul 2019 Shower trolleys/mobile baths 8 * 1 Jul 2019 Syringe driven infusion pumps 5 * 1 Jul 2019 Treatment trolleys 15 * 1 Jul 2019 Walking belts 3 * 1 Jul 2019 Walking frames (including forearm walkers) 12 * 1 Jul 2019 Weighing machines and scales (including chair scales and wheelchair scales) 10 * 1 Jul 2019 Common area assets: Artificial grass/synthetic lawn (removable without damage) 15 * 1 Jul 2019 Audio visual assets 8 * 1 Jul 2019 Carpets - see Table B Floor coverings (removable without damage) Curtains and drapes – see Table B Curtains and drapes Furniture: General/indoor 10 * 1 Jul 2019 Outdoor 7 * 1 Jul 2019 Hair salon assets (including chairs and dryers) 15 * 1 Jul 2019 Hot water dispensers 8 * 1 Jul 2019 Television sets 5 * 1 Jul 2019 Window blinds – see Table B Window blinds Fitness and recreation assets: Billiard/pool tables 20 * 1 Jul 2019 Bowling greens – artificial grass or carpet (removable without damage) 15 * 1 Jul 2019 Gymnasium and exercise equipment 10 * 1 Jul 2019 Support assets: Annunciator panels 15 * 1 Jul 2019 Boilers – see Table B Boilers Buggies to transport people 8 * 1 Jul 2019 Cleaning carts and trolleys – see Table B Cleaning carts and trolleys Cool rooms – see Table B Refrigeration assets Electronic mops and floor scrubbers 5 * 1 Jul 2019 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2019 Kitchen assets: Blast chillers 8 * 1 Jul 2019 Bowl mixers 10 * 1 Jul 2019 Dishwashers 8 * 1 Jul 2019 Food preparation assets – large commercial type (including cooktops, fryers, multi-function centres, self-cooking centres, single tray meal service, soup kettles, stoves) 10 * 1 Jul 2019 Hot food display and warming assets (including bain marie, banquet units, buffet units, hot boxes, plate warmers) 10 * 1 Jul 2019 Ice making machines 10 * 1 Jul 2019 Kitchen trolleys 5 * 1 Jul 2019 Small appliances (including blenders, food processors, meat slicers, stick mixers) 4 * 1 Jul 2019 Toasters 6 * 1 Jul 2019 Laundry assets: Dryers 12 * 1 Jul 2019 Spring loaded trolleys 10 * 1 Jul 2019 Washing machines 12 * 1 Jul 2019 Lockers, freestanding – see Table B Lockers, freestanding Master antenna television (MATV) assets – see Table A Residential property operators (67110) Refrigerators (including controlled temperature medication refrigerators) 10 * 1 Jul 2019 Swimming pool assets: Dehumidifiers 15 * 1 Jul 2019 Filtration equipment (including chlorinators and pumps) – see Table B Swimming pool assets Pool covers (including blankets) – see Table B Swimming pool assets Vacuum cleaners, ride on 7 * 1 Jul 2019 Child care services (87100) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Audio visual assets 5 * 1 Jul 2020 Augmented reality (AR) interactive sandboxes (incorporating projectors) 5 * 1 Jul 2020 Electronic whiteboards (including touch screen interactive digital boards) 6 * 1 Jul 2020 Furniture used by children, freestanding: Age specific (including cots, changing tables, floor sleeping mattresses, high and low feeding chairs, and stackable beds) 5 * 1 Jul 2020 Carpet mats (including rugs and floor mats/cushions) 5 * 1 Jul 2020 Others (including bookcases, chairs and sofas, coat/dress-up racks, easels, room dividers, tables and storage shelving units) 10 * 1 Jul 2020 Play area assets: Furniture, freestanding (including tables, seating and toy storage boxes) 5 * 1 Jul 2020 Pet enclosures and structures, freestanding (including bird aviaries, chicken coops, fish tanks, guinea pig cages and rabbit hutches) 10 * 1 Jul 2020 Playground flooring: Artificial grass/synthetic lawn 7 * 1 Jul 2020 Soft fall flooring (including wet pour rubber and rubber mats) 5 * 1 Jul 2020 Playsets (including cubby houses, forts, slides, swing sets and trestle frames) 8 * 1 Jul 2020 Pole and post padding/protectors 5 * 1 Jul 2020 Sandpits, freestanding (including portable sandpits and sandpit covers) 7 * 1 Jul 2020 Tents, portable (including gazebos, marquees and tepee play tents) 5 * 1 Jul 2020 Toys (not specified elsewhere) 3 * 1 Jul 2020 Tricycles and bicycles (including balance bicycles and tricycle scooters) 5 * 1 Jul 2020 Water play area filtration assets and water pumps 7 * 1 Jul 2020 Support assets: Automated external defibrillators (AEDs) – see Table B Automated external defibrillators (AEDs) Fascia signs (including freestanding signs) – see Table B Advertising signs Fire control and alarm assets – see Table B Fire control and alarm assets Floor coverings – see Table B Floor coverings (removable without damage) Garden sheds, freestanding 15 * 1 Jul 2020 Hand dryers – see Table B Hand dryers (electrical) Kiosk stands, freestanding 10 * 1 Jul 2020 Kitchen assets: Dishwashers 5 * 1 Jul 2020 Food cooking assets (including combination ovens, cooktops, fryers, soup kettles and stoves) 10 * 1 Jul 2020 Grease traps 10 * 1 Jul 2020 Kitchen trolleys 5 * 1 Jul 2020 Microwave ovens 5 * 1 Jul 2020 Refrigerators/freezers 10 * 1 Jul 2020 Small appliances (including blenders, food processors, mixers and toasters) 4 * 1 Jul 2020 Laundry assets: Dryers 5 * 1 Jul 2020 Washing machines 5 * 1 Jul 2020 Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) – see Table B Office furniture, freestanding Security and monitoring assets – see Table B Security and monitoring assets Steam cleaners 3 * 1 Jul 2020 Strollers: Commercial multi seat (including buggies) 10 * 1 Jul 2020 Others 5 * 1 Jul 2020 Time attendance devices (including fingerprint and vein scanners) 7 * 1 Jul 2020 Vacuum cleaners 3 * 1 Jul 2020 Table games 5 * 1 Jul 2020 Television sets 8 * 1 Jul 2020 ARTS AND RECREATION SERVICES (89100 to 92099) Museum operation (89100) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Museum displays in aircraft/war museums 100 1 Jan 2001 Nature reserves and conservation parks operation (89220) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Parks and gardens: Lion parks: Animal cages and sheds 20 1 Jan 2001 Animal huts 10 1 Jan 2001 Planetarium domes 33 ⅓ 1 Jan 2001 Sea life centres: Fibreglass aquarium tanks 20 1 Jan 2001 Ketches 13 ⅓ 1 Jan 2001 TV audio systems 10 1 Jan 2001 Creative and performing arts activities (90010 to 90030) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Performing dogs – see Table B Working dogs Theatre equipment: Accessories (theatrical – wigs, costumes etc) 5 1 Jan 2001 Health and fitness centres and gymnasia operation (91110) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Health and fitness centre operation assets: Cardiovascular training machines: Cross trainers, steppers and treadmills 4 * 1 Jul 2012 Exercise bicycles (including spin bicycles, upright and recumbent bicycles) 4 * 1 Jul 2012 Rowing machines 5 * 1 Jul 2012 Free weight training assets: Barbells, dumbbells, kettle bells, weight plates and storage racks 6 * 1 Jul 2012 Benches (including abdominal crunch, adjustable, declined, inclined and flat benches) 8 * 1 Jul 2012 Resistance training machines (including abdomen, arm, back, chest, hip, leg, shoulder and multiple training machines) 8 * 1 Jul 2012 Support assets: Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and television sets) 4 * 1 Jul 2012 Fans (including wall mounted) 5 * 1 Jul 2012 Lockers 8 * 1 Jul 2012 Platform scales 5 * 1 Jul 2012 Sports and physical recreation clubs n.e.c. (91129) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Racing cars 2 1 Jan 2001 Squash and tennis court operation (91131) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Tennis court surfaces: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Sports and physical recreation venues, grounds and facilities operations n.e.c. (91139) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Bowling centres (plant and equipment): Bowling alleys (timber – including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Carpets 4 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machines 13 ⅓ 1 Jan 2001 Horse training (racing) (91292) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Arena and track maintenance assets: Arena rakes 4 * 1 Jul 2021 Others (including grader blades, smudgers, levellers etc) 10 * 1 Jul 2021 Quad bikes/All-terrain vehicles (ATVs) 5 * 1 Jul 2021 Lead and companion ponies (horses) 5 * 1 Jul 2021 Racehorses: Flat racing (thoroughbred horses) 5 * 1 Jul 2021 Harness racing (standardbred horses) 7 * 1 Jul 2021 Jumps racing (thoroughbred horses) 10 * 1 Jul 2021 Support assets: Horse floats 20 * 1 Jul 2021 Horse rugs (including turnout rugs) 2 * 1 Jul 2021 Horse tack (including bits, bridles, harnesses (hobbles), headgear, saddles etc) 4 * 1 Jul 2021 Horse trucks – see Table B Motor vehicles and trailers Platform scales 7 * 1 Jul 2021 Rubber mats 5 * 1 Jul 2021 Security and monitoring assets – see Table B Security and monitoring assets Tack room furniture, freestanding (including lockers, racks, seats etc) 10 * 1 Jul 2021 Washing machines and dryers (used for washing horse rugs, saddle pads etc) 3 * 1 Jul 2021 Training and rehabilitation assets: Barriers 15 * 1 Jul 2021 Horses training pools 30 * 1Jul 2021 Horse training pool assets: Cleaning assets 5 * 1 Jul 2021 Filtration assets (including pumps) 8 * 1 Jul 2021 Stables, portable types 15 * 1 Jul 2021 Sulkies 2 * 1 Jul 2021 Treadmills (including water types) 15 * 1 Jul 2021 Walkers (including water walkers) 20 * 1 Jul 2021 Amusement parks and centres operation and amusement and other recreational activities n.e.c. (91310 and 91390) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video games/simulators (cabinet) 5 ½ * 1 Jul 2001 Dedicated video games/simulators 3 ½ * 1 Jul 2001 Interchangeable video game kits 1 * 1 Jul 2001 Juke boxes (CD) 10 * 1 Jul 2001 Photo-image machines 3 ½ * 1 Jul 2001 Pinball machines 3 ½ * 1 Jul 2001 Pool/billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 5 ½ * 1 Jul 2001 Table games (including air hockey, soccer etc) 5 ½ * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters – wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides (gravity powered) 20 * 1 Jan 2002 Golf courses (miniature): Carpets on stairways 3 1 Jan 2001 Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina – wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Shuffle boards 10 1 Jan 2001 Space theatre domes 33 ⅓ 1 Jan 2001 Trampolines 10 1 Jan 2001 Gambling activities (92010 to 92099) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Poker/gaming assets – see Table A Casino operations (92010) Totalisators: Computer equipment 10 1 Jan 2001 Ancillary equipment (e.g. ticket issuing machines) 13 ⅓ 1 Jan 2001 Casino operations (92010) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Carpets 8 * 1 Jul 2022 Count and cage assets: Coin scales 10 * 1 Jul 2022 Counterfeit detectors 8 * 1 Jul 2022 Note counters/sorters/verifiers 6 * 1 Jul 2022 Trolleys 10 * 1 Jul 2022 Electronic table games (including keno games, poker games, rapid games) 6 * 1 Jul 2022 Entertainment assets: Audio (including amplifiers, microphones, speakers, processors) 5 * 1 Jul 2022 Visual (including televisions, DVD players) 5 * 1 Jul 2022 Gaming signage (including digital displays, jackpot displays, LED/LCD video walls and partitions) 5 * 1 Jul 2022 Gaming stools and chairs 5 * 1 Jul 2022 Gaming tables (including blackjack, poker, roulette) 7 * 1 Jul 2022 Poker/gaming machines 6 * 1 Jul 2022 Poker/gaming machines system hardware (used for monitoring) 6 * 1 Jul 2022 Security and monitoring assets – see Table B Security and monitoring assets Table game equipment: Big wheels 7 * 1 Jul 2022 Card shufflers 5 * 1 Jul 2022 Chippers 5 * 1 Jul 2022 Chips and plaques 10 * 1 Jul 2022 Dealer handset devices 5 * 1 Jul 2022 Display screens 5 * 1 Jul 2022 Roulette wheels 7 * 1 Jul 2022 Shoes (electronic type) 5 * 1 Jul 2022 OTHER SERVICES (94110 to 96030) Automotive repair and maintenance (94110 to 94199) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Automotive and heavy vehicle repair and maintenance assets: Air conditioning assets: Refrigerant leak detectors 3 * 1 Jul 2011 Refrigerant management systems 5 * 1 Jul 2011 Refrigerant recovery and recycling machines 5 * 1 Jul 2011 Refrigerant recovery machines 5 * 1 Jul 2011 Vacuum pumps 5 * 1 Jul 2011 Air tools (including ratchet guns) 2 * 1 Jul 2011 Automatic transmission flush and fill machines 5 * 1 Jul 2011 Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Battery chargers 5 * 1 Jul 2011 Battery testers 5 * 1 Jul 2011 Brake disc and drum grinding lathes: Fixed 10 * 1 Jul 2011 Portable on-car 5 * 1 Jul 2011 Brake fluid testers 5 * 1 Jul 2011 Brake shoe riveters 5 * 1 Jul 2011 Brake system flushers 5 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene (PE) 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Continuous diesel engine particulate testers 5 * 1 Jul 2011 Cooling system flushers 5 * 1 Jul 2011 Decelerometer brake testers 7 * 1 Jul 2011 Diagnostic assets: Diagnostic and roller dynamometers, performance and emissions testers 10 * 1 Jul 2011 Engine analysers 5 * 1 Jul 2011 Electrical test benches 10 * 1 Jul 2011 Fuel injection pump test benches 5 * 1 Jul 2011 Oscilloscopes 10 * 1 Jul 2011 Scan tools 5 * 1 Jul 2011 Diesel engine emission testers 5 * 1 Jul 2011 Drill presses 15 * 1 Jul 2011 Drive-on plate brake, steering and suspension testing machines 10 * 1 Jul 2011 Drive-on shock absorber testers 10 * 1 Jul 2011 Dual wheel removers 8 * 1 Jul 2011 Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8 * 1 Jul 2011 Engine cranes 10 * 1 Jul 2011 Exhaust gas analysers for petrol engines: Computer operated 5 * 1 Jul 2011 Standalone 10 * 1 Jul 2011 Exhaust stands 11 * 1 Jul 2011 Flywheel grinders 13 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Headlight testers 7 * 1 Jul 2011 Hydraulic brake hose machines 5 * 1 Jul 2011 Hydraulic presses 10 * 1 Jul 2011 Jacks: Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Transmission jacks: Used for car and light truck repairs 8 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Vehicle positioning jacks 3 * 1 Jul 2011 Lathes 20 * 1 Jul 2011 Measuring assets: Micrometers 10 * 1 Jul 2011 Tension wrenches 5 * 1 Jul 2011 Tyre pressure gauges 5 * 1 Jul 2011 Noise level meters 5 * 1 Jul 2011 Oil and grease delivery systems: Bunding: Polyethylene (PE) pallets 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Distribution lines: Polyethylene (PE) 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Guns and pumps 3 * 1 Jul 2011 Reels: Plastic 3 * 1 Jul 2011 Steel 7 * 1 Jul 2011 Tanks (including waste oil tanks) 20 * 1 Jul 2011 Oil filter crushers 10 * 1 Jul 2011 Parts cleaners and washers 7 * 1 Jul 2011 Pipe and tube benders 10 * 1 Jul 2011 Pipe and tube saws and cutters 10 * 1 Jul 2011 Power steering flushing systems 5 * 1 Jul 2011 Pressure washers 4 * 1 Jul 2011 Sand blasters 7 * 1 Jul 2011 Spring compressors 5 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Toolbox roller cabinets 7 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Truck brake imbalance testers 5 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Vehicle service and inspection lane assets: Control consoles 10 * 1 Jul 2011 Data collection devices (including bar code readers, mobile recorders and transponders) 5 * 1 Jul 2011 Floor unit assets: Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Roller brake testers 10 * 1 Jul 2011 Shock absorber testers 10 * 1 Jul 2011 Side slip testers 10 * 1 Jul 2011 Speedometer tester 10 * 1 Jul 2011 Suspension play detectors 10 * 1 Jul 2011 Vehicle special tools 5 * 1 Jul 2011 Waste oil evacuators 5 * 1 Jul 2011 Welders: Electric 10 * 1 Jul 2011 Oxy-acetylene 10 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifter incorporating tyre spreaders 8 * 1 Jul 2011 Work platform ladders 10 * 1 Jul 2011 Automotive body, paint and interior repair n.e.c. (94129) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Car wash and detailing assets: Activation and entry station assets (including bay controllers, pay station assets and bank note change machines) 10 * 1 Jul 2009 Automatic car wash assets (including rollover and tunnel washes): Friction washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Touch free pressure washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Car conveyor system assets (incorporating correlators, sensors, tracks and rails) 15 * 1 Jul 2009 Detailing assets: Steam cleaners 10 * 1 Jul 2009 Vacuum cleaners 10 * 1 Jul 2009 Hand and self serve car wash assets: Ceiling and wall booms 10 * 1 Jul 2009 Large vehicle wash assets: Hoists 20 * 1 Jul 2009 Side brush cleaning system assets 10 * 1 Jul 2009 Support assets: Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Plant room assets: Air compressors Compressors – reciprocating 7 * 1 Jul 2009 Compressors – screw 10 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Pumps 12 * 1 Jul 2009 Water treatment assets: Filter system assets (including reverse osmosis) 10 * 1 Jul 2009 Tanks 20 * 1 Jul 2009 Vending machines 5 * 1 Jul 2009 Smash repair assets: Air compressors 10 * 1 Jul 2009 Dust extraction systems: Metal arms 15 * 1 Jul 2009 Stationary vacuum dust collection units 5 * 1 Jul 2009 Frame straightening assets: Aligning benches 15 * 1 Jul 2009 Chassis measuring assets: Computerised 10 * 1 Jul 2009 Manual 10 * 1 Jul 2009 Hoists 20 * 1 Jul 2009 Painting assets: Buffing machines 3 * 1 Jul 2009 Infrared paint dryers: Heating arches 20 * 1 Jul 2009 Mobile 7 * 1 Jul 2009 Sanders 3 * 1 Jul 2009 Spectrophotometers 4 * 1 Jul 2009 Spray bake ovens 12 * 1 Jul 2009 Spray guns 3 * 1 Jul 2009 Spray gun washing machines 5 * 1 Jul 2009 Vacuum dust collection mobile units 3 * 1 Jul 2009 Waste water filtering system assets: Oil and water separators 15 * 1 Jul 2009 Pumps 5 * 1 Jul 2009 Tanks 15 * 1 Jul 2009 Water pressure cleaners 3 * 1 Jul 2009 Welders 5 * 1 Jul 2009 Other machinery and equipment repair and maintenance (94290) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: Field service assets: Assets used in field service that are not listed under this sub-heading - use any relevant determination listed under Workshop assets below Air compressors 8 * 1 Jul 2015 Cranes 10 * 1 Jul 2015 Cutting machines 8 * 1 Jul 2015 Diagnostic assets 5 * 1 Jul 2015 Lathes 5 * 1 Jul 2015 Line boring machines 10 * 1 Jul 2015 Milling machines 8 * 1 Jul 2015 Turning machines 8 * 1 Jul 2015 Trailers: Generally (including comb trailers and tilt trailers) – see Table B Motor vehicles and trailers Service trailers (incorporating built-in hoses, built-in pumps, built-in tanks etc) 10 * 1 Jul 2015 Workshop assets: Air conditioning service assets (including refrigerant management/charging stations, refrigerant recovery machines, refrigerant recovery and recycling machines and vacuum pumps) 5 * 1 Jul 2015 Air compression assets (including air dryers, air receivers, compressors and packaged air compression systems) 10 * 1 Jul 2015 Battery chargers 5 * 1 Jul 2015 Battery load testers 5 * 1 Jul 2015 Bending machines: Folders 15 * 1 Jul 2015 Pipe and tube benders 10 * 1 Jul 2015 Press brakes 20 * 1 Jul 2015 Brake shoe riveting machines 5 * 1 Jul 2015 Brake testers (including in-ground and mobile roller brake testers) 10 * 1 Jul 2015 Boring machines (including floor borers, jib borers, horizontal and vertical boring machines) 15 * 1 Jul 2015 Diagnostic, measuring and testing assets: Generally (including co-ordinate measuring machines, dynamometers, electrical testers, flow meters, hardness testers, hydraulic testers and multimeters) 10 * 1 Jul 2015 Laptop diagnostic systems: Laptops – see Table B Computers, Laptops Machine interface units 3 * 1 Jul 2015 Tyre pressure gauges 5 * 1 Jul 2015 Vehicle specific diagnostic assets 5 * 1 Jul 2015 Drilling machines (including drill presses, magnetic drills, pedestal drills and radial arm drills) 10 * 1 Jul 2015 Flange facers 5 * 1 Jul 2015 Forklift attachments 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Grinding machines (including gear grinding machines) 10 * 1 Jul 2015 Guillotine shears 15 * 1 Jul 2015 Heat treatment assets (including furnaces and quenches) 15 * 1 Jul 2015 Hydraulic hose crimpers 10 * 1 Jul 2015 Lathes: CNC lathes 10 * 1 Jul 2015 Manual lathes 20 * 1 Jul 2015 Lifting assets: Cranes: Jib cranes (including column/wall mounted, floor mounted/freestanding and portable jib cranes) 15 * 1 Jul 2015 Overhead cranes 25 * 1 Jul 2015 Pick & carry cranes/yard cranes 10 * 1 Jul 2015 Portable cranes generally (including engine cranes, engine hoists, floor cranes, mobile gantries, shop cranes etc) 15 * 1 Jul 2015 Hoists 10 * 1 Jul 2015 Jacks (including air hydraulic jacks, hydro pneumatic jacks, floor jacks, transmission jacks, trolley jacks and truck jacks) 5 * 1 Jul 2015 Scissor lifts 15 * 1 Jul 2015 Vehicle lifters (including mobile column lifts and post hoists) 20 * 1 Jul 2015 Machining centres 10 * 1 Jul 2015 Milling machines (including bed mills and universal mills) 10 * 1 Jul 2015 Oil recovery, service and treatment assets: Collection vessels/tanks 20 * 1 Jul 2015 Dangerous goods containers 15 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Painting assets: Buffing machines 3 * 1 Jul 2015 Paint agitators 3 * 1 Jul 2015 Space heaters 10 * 1 Jul 2015 Spray booths 15 * 1 Jul 2015 Spray gun washing machines 5 * 1 Jul 2015 Parts washing machines 7 * 1 Jul 2015 Pipe cutting machines 10 * 1 Jul 2015 Plasma cutters 10 * 1 Jul 2015 Presses: Hydraulic presses 10 * 1 Jul 2015 Punch and shear machines 15 * 1 Jul 2015 Saws (including band saws and cold cut saws) 10 * 1 Jul 2015 Stands (including axle stands, engine stands and transmission stands) 10 * 1 Jul 2015 Storage assets (including racking, shelving, safety cabinets and storage cabinets) 10 * 1 Jul 2015 Surface preparation assets: Abrasive blasting assets: Abrasive blasting machines (incorporating blasting pots, hoses, nozzles, valves etc) 10 * 1 Jul 2015 Abrasive recovery/recycling machines and associated equipment (including storage hoppers) 12 * 1 Jul 2015 Blast booths/chambers 12 * 1 Jul 2015 Dust collection and ventilation systems 12 * 1 Jul 2015 Pressure cleaners/washers 4 * 1 Jul 2015 Toolboxes and toolbox roller cabinets 7 * 1 Jul 2015 Tooling: Moulds 7 * 1 Jul 2015 Press brake dies 10 * 1 Jul 2015 Tooling for lathes, machining centres, milling machines and other machine tools 7 * 1 Jul 2015 Vehicle specific specialised tooling 5 * 1 Jul 2015 Workholding devices (including jigs and fixtures) 7 * 1 Jul 2015 Tools: Hand tools (manually operated) 10 * 1 Jul 2015 Handheld power tools (air, battery and electric) 3 * 1 Jul 2015 Power packs 5 * 1 Jul 2015 Torque/tension wrenches 5 * 1 Jul 2015 Torque wrench pumps (pneumatic and electric driven) 5 * 1 Jul 2015 Trolleys (including powered and electrodrive trolleys) 10 * 1 Jul 2015 Turning machines 10 * 1 Jul 2015 Waste water recovery and treatment assets: Grease traps 10 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Tanks and separators 15 * 1 Jul 2015 Waterjet cutting machines 10 * 1 Jul 2015 Weight scales (corner weight) 10 * 1 Jul 2015 Welding assets: Welders (including ARC, MIG, TIG, multi process and oxy-acetylene welders/cutters) 10 * 1 Jul 2015 Weld tables and positioners (including rotary tables) 10 * 1 Jul 2015 Welding helmets incorporating respirators 3 * 1 Jul 2015 Wire feeders 5 * 1 Jul 2015 Wheel service assets: Bead breaker kits 5 * 1 Jul 2015 Tyre changers 5 * 1 Jul 2015 Wheel aligners 7 * 1 Jul 2015 Wheel balancers 5 * 1 Jul 2015 Wheel handlers and lifters 5 * 1 Jul 2015 Wheel play detectors 10 * 1 Jul 2015 Work benches and tables 15 * 1 Jul 2015 Hairdressing and beauty services (95110) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Beauty industry assets: Electrical treatment assets: Faradic, galvanic, high frequency and multi function units 10 * 1 Jul 2010 Light therapy units (including intense pulse light (IPL) systems) 10 * 1 Jul 2010 Micro dermabrasion units 5 * 1 Jul 2010 Hydrotherapy assets: Spa capsules 10 * 1 Jul 2010 Vichy shower units 10 * 1 Jul 2010 Wet tables 10 * 1 Jul 2010 Massage and treatments beds: Dry hydrotherapy (including flotation) 7 * 1 Jul 2010 Electronic 7 * 1 Jul 2010 Non electronic (including folding) 10 * 1 Jul 2010 Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Sterilisation processing assets (including autoclaves and hot towel cabinets) 5 * 1 Jul 2010 Hairdressing industry assets: Barber chairs 15 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type) 5 * 1 Jul 2010 Cutting chairs (including styling chairs and cutting stools) 10 * 1 Jul 2010 Cutting and styling workstations, freestanding 10 * 1 Jul 2010 Display shelving, freestanding 10 * 1 Jul 2010 Hairdryers and heat accelerator machines (excluding handheld) 15 * 1 Jul 2010 Reception furniture (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Shampoo units and wash lounges, freestanding 10 * 1 Jul 2010 Funeral, crematorium and cemetery services (95200) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Cemetery assets: Casket lowering devices 10 * 1 Jul 2020 Mini excavators and skid steer loaders 10 * 1 Jul 2020 Crematorium assets: Ash processors/granulators 7 * 1 Jul 2020 Cremators 20 * 1 Jul 2020 Dust collection assets 10 * 1 Jul 2020 Funeral assets: Bench seating 10 * 1 Jul 2020 Broadcasting equipment (including audio visual devices and streaming equipment) 5 * 1 Jul 2020 Church trolleys/trucks 15 * 1 Jul 2020 Coffin racks 13 * 1 Jul 2020 Engravers: Electronic/laser cutters 7 * 1 Jul 2020 Manual 20 * 1 Jul 2020 Lecterns 15 * 1 Jul 2020 Scissor lift tables – see Table B Loading bay assets General assets: Funeral coaches/hearses 15 * 1 Jul 2020 Mortuary cots/stretchers 15 * 1 Jul 2020 Refrigeration assets: Cool rooms – see Table B Refrigeration assets Refrigeration racks 20 * 1 Jul 2020 Scales: Animal scales 5 * 1 Jul 2020 Platform scales – see Table B Transfer vehicles (including fitouts) – see Table B Motor vehicles and trailers – Generally Mortuary assets: Embalming machines 10 * 1 Jul 2020 Embalming/morgue tables 15 * 1 Jul 2020 Floor coverings – linoleum and vinyl (removable without damage) 15 * 1 Jul 2020 Hoists and lifting machines 10 * 1 Jul 2020 Hydro-aspirators 10 * 1 Jul 2020 Laundry and dry cleaning services (95310) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Carpet, upholstery and rug cleaning services assets: Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) 5 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Others (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable cleaners (including upright machines) 5 * 1 Jul 2010 Dry cleaning and laundry assets: Dry cleaning machines 12 * 1 Jul 2011 Washers: Continuous batch washer systems (including washers, moisture extraction units and dryers) 17 * 1 Jul 2011 Extractors, standalone 12 * 1 Jul 2011 Drying assets: Tumble dryers, standalone 12 * 1 Jul 2011 Tunnel dryers and garment finishers (including steam cabinets) 15 * 1 Jul 2011 Finishing assets: Flatwork processing assets (including automatic pickers, feeders, folders and stackers) 13 * 1 Jul 2011 Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) 10 * 1 Jul 2011 Presses (including flat, utility and scissor legger presses): Air operated, semi automatic 15 * 1 Jul 2011 Manual 20 * 1 Jul 2011 Roller ironers 17 * 1 Jul 2011 Support assets: Air vacuum units, standalone 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Heat seal machines for labelling laundry items 10 * 1 Jul 2011 Hot water systems 12 * 1 Jul 2011 Ironing and spotting boards and tables: Non vacuum operated 15 * 1 Jul 2011 Vacuum operated 10 * 1 Jul 2011 Laundry handling assets: Conveyors and garment sorting and storage systems 15 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Monorail and bag loading systems 20 * 1 Jul 2011 Tipplers 10 * 1 Jul 2011 Pipes 20 * 1 Jul 2011 Soap dispenser machines 20 * 1 Jul 2011 Trolleys and bins: Generally 10 * 1 Jul 2011 Stainless steel 15 * 1 Jul 2011 Waste water treatment and recycling system assets: Filters (including carbon and sand) 10 * 1 Jul 2011 Lint shakers (including circular vibratory screens) 20 * 1 Jul 2011 Ozone generators and UV sterilisers 7 * 1 Jul 2011 Pumps 5 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Photographic film processing (95320) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Binding assets: Binders 7 * 1 Jul 2017 Building-in machines 15 * 1 Jul 2017 Casemakers 8 * 1 Jul 2017 Casing-in machines 7 * 1 Jul 2017 Comb binders (including ring wire binders and spiral binders) 5 * 1 Jul 2017 Cutting machines (guillotines) 10 * 1 Jul 2017 Die cutting machines 15 * 1 Jul 2017 Folding machines 10 * 1 Jul 2017 Glue binders 6 * 1 Jul 2017 Hole punching machines 7 * 1 Jul 2017 Sewing machines 5 * 1 Jul 2017 Stich liners 5 * 1 Jul 2017 Finishing assets: Laminators: Cold 10 * 1 Jul 2017 Heat assisted 7 * 1 Jul 2017 Vacuum press 23 * 1 Jul 2017 UV coaters 7 * 1 Jul 2017 Framing assets: Automatic measuring stops 10 * 1 Jul 2017 Board and glass wall cutters 12 * 1 Jul 2017 Dust extractors 10 * 1 Jul 2017 Mat cutters 10 * 1 Jul 2017 Mitre guillotines 25 * 1 Jul 2017 Mitre saws 10 * 1 Jul 2017 Trimmers 15 * 1 Jul 2017 Underpinners 15 * 1 Jul 2017 Vinyl cutters 5 * 1 Jul 2017 Printing assets: Colour matching booths 10 * 1 Jul 2017 Digital minilabs: Dry: Commercial 5 * 1 Jul 2017 Compact 3 * 1 Jul 2017 Wet 10 * 1 Jul 2017 Digital presses 5 * 1 Jul 2017 Film processers 10 * 1 Jul 2017 Heat presses: Automatic, manual, mug and multipurpose 4 * 1 Jul 2017 Large format flatbed 6 * 1 Jul 2017 ID card printers 10 * 1 Jul 2017 Kiosks 5 * 1 Jul 2017 Large format flatbed digital printers 5 * 1 Jul 2017 Laser cutters (incorporating laser printing): Desktop 3 * 1 Jul 2017 Floor mounted 7 * 1 Jul 2017 Photo calibration monitors 8 * 1 Jul 2017 Photo scanners (including photo and film scanners) 9 * 1 Jul 2017 Roll to roll printers 15 * 1 Jul 2017 Textile printers (including direct to fabric printers and direct to garment printers) 5 * 1 Jul 2017 Wide format printers: Dye sublimation (including desktop) 5 * 1 Jul 2017 Solvent 4 * 1 Jul 2017 Specialist photo 6 * 1 Jul 2017 Parking services (95330) ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Car park operation assets – see Table B Car park assets Asset categories in Table B are listed alphabetically. A ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Accommodation units in caravan/tourist parks being articles, not fixtures, and used for a specified purpose: Relocatable homes and tourist park cabins constructed with chassis 20 * 1 Jul 2015 Other accommodation units (e.g. manufactured homes) 30 * 1 Jul 2015 Additive manufacturing printers (including 3D printers) 3 * 1 Jul 2016 Advertising signs: Billboard assets: Billboard lighting: HID/Metal halide lighting systems 5 * 1 Jul 2015 LED lighting systems (including solar powered LED lighting systems) 10 * 1 Jul 2015 Solar power generating assets – see Table B Solar photovoltaic electricity generation system assets Billboard steel structures (incorporating electrical systems, footings, scaffolding and walking platforms and steel frame sign panels) 20 * 1 Jul 2015 Computer hardware – see Table B Computers Digital LED screens 6 * 1 Jul 2015 Electronic message centre (EMC) units 3 * 1 Jul 2015 Mobile billboard assets: Digital LED screens 4 * 1 Jul 2015 Mobile billboard trucks and trailers – see Table B Motor vehicles and trailers Floor mounted internal advertising panels (used in airports and shopping centres etc) 7 * 1 Jul 2015 Kiosks and other external standalone advertising panel structures 15 * 1 Jul 2015 LED advertising screens (used in office tower foyers etc) 5 * 1 Jul 2015 Wall mounted advertising panels (used in airports, rail concourses and platforms, shopping centres etc): Digital LED advertising panels 5 * 1 Jul 2015 Static advertising panels 10 * 1 Jul 2015 Air compression assets: Air compression assets generally (including air compressors, air dryers and air receivers) 15 * 1 Jul 2014 Air compressors (portable): Compressors – reciprocating 7 * 1 Jul 2014 Compressors – rotary screw 10 * 1 Jul 2014 Air-conditioning assets (excluding pipes, duct work and vents): Air handling units 20 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Damper motors (including variable air volume box controllers) 10 * 1 Jul 2003 Fan coil units (connected to a condensing set) 15 * 1 Jul 2003 Humidifiers (steam generator) 10 * 1 Jul 2003 Mini split systems up to 20 KW (including ceiling, floor and high wall split systems) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Aircraft: Aeroplanes: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Helicopters: General use 20 *# 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Airless sprayers (used in painting, epoxy and polyurethane coating, priming etc): Electrically and petrol-driven units 7 * 1 Jul 2013 Pneumatically-driven units 15 * 1 Jul 2013 Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers) 100 * 1 Jul 2013 Automated external defibrillators (AEDs) 8 * 1 Jul 2020 Automatic teller machines (ATMs) 7 * 1 Jul 2019 B ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Bending machines (bar, angle and rod) 10 * 1 Jul 2008 Block and brick elevators, portable 10 * 1 Jul 2008 Boilers 20 * 1 Jul 2005 Boom gates: Electromechanically operated boom gates 7 * 1 Jul 2013 Hydraulically operated boom gates 10 * 1 Jul 2013 C ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Car park assets: Automatic and semi-automatic parking systems (including platforms, stackers, turntables etc) 20 * 1 Jul 2016 Automatic payment machines/stations 10 * 1 Jul 2016 Barrier gates/boom gates – see Table B Boom gates Car park floodlighting 20 * 1 Jul 2016 Car park signage 7 * 1 Jul 2016 Entry and exit stations/columns (including RFID card readers, ticket dispensing machines, ticket readers etc) 10 * 1 Jul 2016 Licence plate recognition cameras and systems 5 * 1 Jul 2016 Parking guidance assets: Automatic vehicle counter systems (incorporating counter modules and signage) 7 * 1 Jul 2016 Parking guidance systems (incorporating controllers, detectors, dynamic signage, lighting etc) 7 * 1 Jul 2016 Pay and display machines/Pay and go machines 8 * 1 Jul 2016 Security and monitoring assets: Generally (including CCTV systems) – see Table B Security and monitoring assets Intercommunication (intercom) system assets 7 * 1 Jul 2016 Two-way radios – see Table B Two-way radios Ceiling fans 10 * 1 Jul 2016 Cleaning carts and trolleys 5 * 1 Jul 2019 Compaction assets: Compactors – flat plate 8 * 1 Jul 2008 Compactors – vertical rammer 6 * 1 Jul 2008 Computers and computer equipment: Computers and computer equipment (not specified elsewhere below) 4 * 1 Jul 2016 Computer monitors 4 * 1 Jul 2016 Desktop computers (including personal computers) 4 * 1 Jul 2016 Mainframe computers 5 * 1 Jul 2016 Mobile/portable computers (including laptops, tablets) 2 * 1 Jul 2016 Network equipment (including hubs, modems routers, switches, etc) 5 * 1 Jul 2016 Raised floors 25 * 1 Jul 2017 Servers 4 * 1 Jul 2016 Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) 10 * 1 Jul 2015 Cranes (gantry and overhead) 25 * 1 Jul 2014 Curtains and drapes 6 * 1 Jul 2004 D ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Digital cameras: Camera lenses 5 * 1 Jul 2015 Medium format single lens reflex (SLR) system (including camera bodies and digital backs) 4 * 1 Jul 2015 Others 3 * 1 Jul 2015 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Dozers/front end loaders 9 * 1 Jul 2002 Drink dispensing machines 10 * 1 Jul 2005 Drones/remotely piloted aircraft – see Table B Unmanned aerial vehicles E ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Electric bicycles (e-bicycles and e-bikes) 4 * 1 July 2022 Electric scooters (e-scooters) 2 * 1 July 2022 Employee time and attendance recorders (including bundy clocks, time clocks etc): Computerised time and attendance recorders (including fingerprint and face recognition systems and swipe card digital time clock systems) 10 * 1 Jul 2013 Standalone electronic time and attendance recorders (card based etc) 10 * 1 Jul 2013 Escalators (machinery and their moving parts) 20 * 1 Jan 2003 F ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Fences: Portable electric fences 20 * 1 Jul 2014 Wire mesh (demountable used for partitioning purposes, including portable electric fences) 20 * 1 Jul 2014 Fire control and alarm assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors: Aspirated smoke 12 * 1 Jul 2004 Heat 20 * 1 Jul 2004 Manual call point (addressable type only) 20 * 1 Jul 2004 Multi type 20 * 1 Jul 2004 Smoke 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Gas suppression cylinders 25 * 1 Jul 2004 Emergency warning and intercommunication systems: Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives (VSDs) 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Floor coverings (removable without damage): Carpets (excluding fixed carpet tiles) 8 * 1 Jul 2016 Floating timber 15 * 1 Jul 2016 Linoleum and vinyl 10 * 1 Jul 2016 Fogging machines (insecticide, including cold foggers and thermal foggers): Portable 6 * 1 Jul 2013 Vehicle mounted 10 * 1 Jul 2013 Forklifts 11 * 1 Jul 2002 Forklift battery chargers 11 * 1 Jul 2013 Formwork, beams and props, steel 10 * 1 Jul 2008 Foundations for plant and machinery (integral to the operation of such plant and machinery, but not incorporated into the plant and machinery itself) 40 * 1 Jul 2014 G ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Generators – see Table B Power supply assets H ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Hand dryers (electrical) 10 * 1 Jul 2013 Hand tools (manually operated) 10 * 1 Jul 2014 J ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Judges' robes: Ceremonial robes 15 * 1 Jul 2013 Working robes 10 * 1 Jul 2013 L ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Laboratory assets used in quality control, sample checking etc: Automated and electronically based laboratory assets (including analysers, refractometers, spectrometry machines etc) 7 * 1 Jul 2014 Other laboratory assets (including autoclaves, centrifuges, microscopes, ovens etc) 10 * 1 Jul 2014 Laser cutting machines 10 * 1 Jul 2014 Levels: Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Libraries (professional) 10 * 1 Jul 2014 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30 * 1 Jan 2003 Light fittings and freestanding lights (excluding hardwired light fittings) 10 * 1 Jul 2016 Light shades (removable) 5 * 1 Jul 2016 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Loading bay assets: Dock levellers 20 * 1 Jul 2005 Pallet jacks and pallet trucks 10 * 1 Jul 2005 Scissor lifts 15 * 1 Jul 2005 Lockers, freestanding 20 * 1 Jul 2019 M ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Machine tools (grinding machines, lathes, milling machines etc): CNC and NC based machines 10 * 1 Jul 2014 Conventional or manual machines 20 * 1 Jul 2014 Mini-skid steer loader attachments: Others (including auger and bucket) 5 * 1 Jan 2004 Stump grinders 2 * 1 Jan 2004 Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) 5 * 1 Jul 2005 Motor graders 10 * 1 Jul 2002 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 *# 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (e.g. UberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services e.g. UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Garbage compactor trucks – see Table A Solid waste collection services (29110) Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 *# 1 Jan 2005 Motorcycles (including courier motorcycles and mailbox delivery motorcycles) 7 * 1 Jul 2015 Scooters 3 * 1 Jul 2015 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 *# 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 *# 1 Jan 2005 Moving walks 20 * 1 Jan 2003 Musical instruments and associated equipment: Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 ⅔ * 1 Jan 2001 Brass instruments (including bugles, cornets, euphoniums, horns, sousaphones, trombones, trumpets and tubas) 10 * 1 Jan 2001 Keyboard instruments (including accordions, concertinas, organs, pianolas and pianos): Acoustic 10 * 1 Jan 2001 Electric 5 * 1 Jan 2001 Percussion instruments (including chimes, cymbals, drums, gongs, maracas and tambourines) 5 * 1 Jan 2001 Stringed instruments (including banjos, basses, cellos, guitars, harps, mandolins, tiples, ukuleles, violas and violins) 10 * 1 Jan 2001 Woodwind instruments (including bagpipes, bassoons, clarinets, flutes, oboes, pan pipes, piccolos and recorders) 10 * 1 Jan 2001 O ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Office furniture, freestanding: Bookcases: Metal 20 * 1 Jul 2005 Timber 15 * 1 Jul 2005 Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type): Metal 20 * 1 Jul 2005 Timber/laminated 15 * 1 Jul 2005 Chairs 10 * 1 Jul 2005 Desks 20 * 1 Jul 2005 Mobile storage units (compactus type) 25 * 1 Jul 2005 Reception assets (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2005 Screens 20 * 1 Jul 2005 Tables: Boardroom 20 * 1 Jul 2005 General 10 * 1 Jul 2005 Workstations (including desks and partitions) 20 * 1 Jul 2005 Office machines and equipment: Electronic whiteboards 6 * 1 Jan 2001 Enveloping machines 6 * 1 Jan 2001 Facsimile machines 5 * 1 Jan 2001 Letter folding and inserting machines (including envelope inserters and letter inserters – desktop/low volume units) 5 * 1 Jul 2013 Mailing machines 5 * 1 Jan 2001 Multi function machines (includes fax, copy, print and scan functions) 5 * 1 Jan 2001 Photo copying machines 5 * 1 Jan 2001 Projectors (including lenses) 5 * 1 Jul 2014 Shredders 15 * 1 Jul 2005 Trolleys 15 * 1 Jul 2005 Whiteboards 10 * 1 Jul 2005 P ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Packaging machines: Bag sewers 7 * 1 Jul 2017 Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009 Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009 Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2009 Multihead and singlehead weighers 10 * 1 Jul 2009 Palletisers and depalletisers 12 * 1 Jul 2009 Product identification labellers (including decorating, applicators and coding machines) 8 * 1 Jul 2009 Robotic pick and place packaging machines 10 * 1 Jul 2009 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2017 Partitions (demountable) 20 * 1 Jul 2005 Plastic safety screens (including sneeze guards) 2 * 1 July 2022 Platform scales 15 * 1 Jul 2014 Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income: Floor and wall tiles 20 * 1 Jul 2015 Generally (including basins, bidets, sinks, toilets, urinals etc) 20 * 1 Jul 2015 Tapware (including taps, mixers and shower heads and assemblies) 15 * 1 Jul 2015 Pneumatic air tube systems 10 * 1 Jul 2013 Point of sale assets: Cash registers, standalone type 10 * 1 Jul 2005 Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10 * 1 Jul 2005 Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals) 6 * 1 Jul 2005 Weighing machines and scales (including weigh labelling machines) 10 * 1 Jul 2005 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (e.g. construction sites) 15 * 1 Jul 2014 Powder coating machines and systems (automatic and manual) 10 * 1 Jul 2014 Power regulation systems (PRS) 5 * 1 Jul 2016 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Uninterruptible power supply (UPS) systems 15 * 1 Jul 2013 Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Private electricity line assets (where used for a specified purpose): Distribution lines: Combination of overhead and underground 471/2 * 1 Jul 2014 Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors, cross arms etc) 45 * 1 Jul 2014 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jul 2014 Service cables, overhead 40 * 1 Jul 2014 Service cables, underground 50 * 1 Jul 2014 Storage batteries 15 * 1 Jul 2013 Power tools: Chainsaws (Chain saws) 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns – air 3 * 1 Jul 2008 Power transformers 45 * 1 Jan 2002 Public address and paging system assets (including amplifiers, audio speakers and microphones) 12 * 1 Jul 2005 R ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Racehorses: Flat racing (thoroughbred horses) 5 * 1 Jul 2021 Harness racing (standardbred horses) 7 * 1 Jul 2021 Jumps racing (thoroughbred horses) 10 * 1 Jul 2021 Lead and companion ponies (horses) 5 * 1 Jul 2021 Rainwater tanks: Galvanised steel 25 * 1 Jul 2019 Polyethylene 15 * 1 Jul 2019 Refrigeration assets: Compressors, condensers, evaporators etc 15 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Robots (industrial) 10 * 1 Jul 2014 S ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Saws, bench and mitre, portable 7 * 1 Jul 2008 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building 20 * 1 Jul 2014 CCTV systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexers) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including glass, passive infrared and vibration) 5 * 1 Jul 2004 Global system for mobiles (GSM) units 5 * 1 Jul 2004 Noise maker (including alarms and bells) 5 * 1 Jul 2004 Sewing machines 10 * 1 Jul 2014 Signage for business identification (including lighting for signs) – see Table B Advertising signs Silos: Bulk handling: Ancillary mechanical assets (including augers, bucket elevators, conveyors etc) 15 * 1 Jul 2014 Concrete construction 50 * 1 Jan 2004 Galvanised construction 30 * 1 Jan 2004 Steel construction 40 * 1 Jan 2004 Solar photovoltaic electricity generation system assets 20 * 1 Jul 2011 Spas used as plant in a business (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2014 Spray booths 15 * 1 Jul 2014 Stacks (chimney stacks, exhaust stacks, flues etc): Concrete stacks (including concrete reinforced stacks) 30 * 1 Jul 2014 Flare stacks 25 * 1 Jul 2014 Reinforced plastic stacks 25 * 1 Jul 2014 Steel stacks (steel flues) 20 * 1 Jul 2014 Suitcases 10 * 1 Jul 2013 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Covers (including blankets) 8 * 1 Jul 2019 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Swimming pools (used as plant in a business): Above-ground 10 * 1 Jul 2005 Concrete 50 * 1 Jul 2005 Fibreglass 20 * 1 Jul 2005 Switchboards 20 * 1 Jul 2014 Synthetic lawn surfaces 5 * 1 Jul 2014 T ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Tarpaulins 5 * 1 Jul 2014 Telephony: Mobile phones 3 * 1 Jul 2014 Telephone systems (including analogue and digital telephone systems, PABX/PBX systems, key/commander systems, VoIP systems and hybrid telephone systems such as IP-PBX systems etc) 7 * 1 Jul 2015 Television sets 10 * 1 Jul 2014 Tractors 12 * 1 Jul 2007 Trailers – see Table B Motor vehicles and trailers Two-way radios: Base stations 6 * 1 Jul 2014 Mobile units 6 * 1 Jul 2014 Portable units 3 * 1 Jul 2014 Repeaters 7 * 1 Jul 2014 U ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 V ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Vending machines 5 * 1 Jul 2001 Ventilation fans (excluding ducting, piping and vents) 20 * 1 Jan 2005 W ASSET LIFE (IN YEARS) REVIEWED LAST UPDATED Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts – see Table B Loading bay assets Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines – see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets – see Table B Refrigeration assets Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 Waste storage and disposal bins (including crane bins, hooklift bins, skip bins and other industrial use bins) 10 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2014 Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Oxygen welders and cutters 10 * 1 Jul 2014 Window blinds 15 * 1 Jul 2016 Working beasts and beasts of burden (including camels and horses but excluding working dogs) used in a business other than primary production 15 * 1 Jul 2014 Working dogs (including certified therapy dogs used by qualified therapists, detection dogs, guard dogs, performing dogs, police dogs and security dogs; but excluding assistance dogs (such as guide dogs, hearing dogs and service dogs), pet dogs, racing dogs, support dogs, and working dogs used in primary production) 8 * 1 Jul 2019", "Related_Explanatory_Statements": "LI 2025/20 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202520/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2022/26", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 1) 2022", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2022", "Date_of_Issue": "10 June 2022", "Signatory": "Ben Kelly Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2022L00823", "Registration_Date": "24 June 2022", "Body": "1. Name of instrument: This determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 1) 2022. | 2. Commencement: This instrument commences on 1 July 2022. | 3. Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2015: Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2015 - F2015L00798 registered on 11 June 2015. | 4. Determination: The amendments in this determination may affect: (1) taxpayers who choose, under paragraph 40-95(1)(a) of the ITAA 1997, to use an effective life determined by the Commissioner for a depreciating asset when working out its decline in value, and (2) taxpayers who are directed, under subsections 40-95(4C),40-95(5C), 40-95(6), 58-75(5) and 58-80(6) of the ITAA 1997, to use an effective life determined by the Commissioner. (1) taxpayers who choose, under paragraph 40-95(1)(a) of the ITAA 1997, to use an effective life determined by the Commissioner for a depreciating asset when working out its decline in value, and (2) taxpayers who are directed, under subsections 40-95(4C),40-95(5C), 40-95(6), 58-75(5) and 58-80(6) of the ITAA 1997, to use an effective life determined by the Commissioner. | 5. Definitions: An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations. A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the ITAA 1997. (section 3) [1] Heading to Table A Omit Table A as at 1 July 2022 Substitute Table A as at 1 July 2022 [2] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) Omit Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair: Substitute Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (e.g. a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair: [3] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) , sub-category Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) Omit Rakes (eg cane trash rakes) 10 * 1 Jul 2007 Substitute Rakes (e.g. cane trash rakes) 10 * 1 Jul 2007 [4] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) , sub-category Fruit and tree nut growing (01310 to 01370, 01390 and 01590) Omit Pick ups (eg almonds) 12 *# 1 Jul 2007 Substitute Pick ups (e.g. almonds) 12 *# 1 Jul 2007 [5] Table A, industry category MINING (06000 to 10900) , sub-category Oil and gas extraction (07000) Gas compression and reinjection assets Omit Generally (including piping, skid, vessels assets used onshore) 30 *# 1 Jul 2002 Substitute Generally (including piping, skid, vessels and assets used onshore) 30 *# 1 Jul 2002 [6] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Prepared animal and bird feed manufacturing (11920) Omit Canning and tray assets including closers and fillers 10 * 1 Jul 2013 Substitute Canning and tray assets (including closers and fillers) 10 * 1 Jul 2013 [7] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Prepared animal and bird feed manufacturing (11920) , Prepared animal and bird feed manufacturing assets generally After Storage bins 20 * 1 Jul 2012 Insert Salt manufacturing and refining assets - see Table A Basic inorganic chemical manufacturing (18130) [8] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Other food product manufacturing n.e.c. (11990) , Peanut processing assets After Refrigeration units 20 * 1 Jul 2009 Insert Salt manufacturing and refining assets - see Table A Basic inorganic chemical manufacturing (18130) [9] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Clothing manufacturing (13510) Omit Clothing manufacturing (13510) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothing and millinery manufacturing plant: General plant 20 1 Jan 2001 Hat manufacturing plant and machinery 13 ⅓ 1 Jan 2001 Sewing machines 10 * 1 Jul 2014 Substitute Clothing manufacturing (13510) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors 10 * 1 Jul 2022 Cutting machines and tables 20 * 1 Jul 2022 Dyeing machines 10 * 1 Jul 2022 Fusing machines and presses 8 * 1 Jul 2022 Gas boilers (steam) 15 * 1 Jul 2022 Hat pressing machines 20 * 1 Jul 2022 Lights - portable 5 * 1 Jul 2022 Plotters and printers 8 * 1 Jul 2022 Pressing equipment (including ironing tables and steam boilers) 10 * 1 Jul 2022 Sewing machines: Banding 15 * 1 Jul 2022 Button sewer, clip attaching 5 * 1 Jul 2022 Embroidery - single and multi-head 12 * 1 Jul 2022 General (including bar tack, binding, feed off the arm, single folder, two-needle, underwire) 10 * 1 Jul 2022 High speed industrial 10 * 1 Jul 2022 Millinery 20 * 1 Jul 2022 Overlocker 15 * 1 Jul 2022 Steamers 2 * 1 Jul 2022 Stud setting machines 20 * 1 Jul 2022 [10] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Footwear manufacturing (13520) Omit Footwear manufacturing (13520) Substitute Footwear manufacturing (13520) [11] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Basic inorganic chemical manufacturing (18130) Omit Salt manufacturing and refining plant 10 1 Jan 2001 Substitute Salt manufacturing and refining assets: Air compressors - see Table B Air compression assets: Air compression assets generally (including air compressors, air dryers and air receivers) Augers 10 * 1 Jul 2022 Automated packing machines 20 * 1 Jul 2022 Bagging machines 10 * 1 Jul 2022 Bag sewers - see Table B Packaging machines: Bag sewers Bag stackers 15 * 1 Jul 2022 Belt weighers 15 * 1 Jul 2022 Blow moulders 15 * 1 Jul 2022 Bucket elevators 10 * 1 Jul 2022 Centrifuges 12 * 1 Jul 2022 Conveyors 15 * 1 Jul 2022 Crushers 25 * 1 Jul 2022 Cyclones 15 * 1 Jul 2022 Dust extraction systems 5 * 1 Jul 2022 Forklifts - see Table B Forklifts Kilns 20 * 1 Jul 2022 Labelling machines (including date printers) 5 * 1 Jul 2022 Metal detectors 10 * 1 Jul 2022 Motor control centres 20 * 1 Jul 2022 Net weighers 5 * 1 Jul 2022 Pallet wrappers - see Table B Packaging machines: Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) Platform scales 10 * 1 Jul 2022 Ribbon mixers 15 * 1 Jul 2022 Roller mills 15 * 1 Jul 2022 Rotary valves 15 * 1 Jul 2022 Salt flake growing tanks 15 * 1 Jul 2022 Salt hoppers 15 * 1 Jul 2022 Sizing screen machines 15 * 1 Jul 2022 Slurry lines 10 * 1 Jul 2022 Wash plant pumps 15 * 1 Jul 2022 Wash plants (removable) 20 * 1 Jul 2022 Weigh feeders 10 * 1 Jul 2022 [12] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit CCTV system 3 * 1 Jul 2010 Substitute CCTV systems 3 * 1 Jul 2010 [13] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Non-ferrous metal casting (21410) Omit Metal casting assets (non-ferrous eg aluminium, brass and magnesium): Substitute Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): [14] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110) Motor vehicle manufacturing plant (not listed elsewhere) Omit Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work-holding tools) 3 1 Jan 2001 Substitute Tooling (i.e. jigs, dies, press tools and specialty attachments such as working heads and work-holding tools) 3 1 Jan 2001 [15] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Other transport equipment manufacturing n.e.c. (23990) Omit Motor cycle building plant 10 1 Jan 2001 Substitute Motorcycle building plant 10 1 Jan 2001 [16] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Wooden furniture and upholstered seat manufacturing (25110) Omit Wooden furniture and upholstered seat manufacturing (25110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Furniture-making plant 13 ⅓ 1 Jan 2001 Substitute Wooden furniture and upholstered seat manufacturing (25110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dust management assets: Portable dust extractors 5 * 1 Jul 2022 Portable wet and dry vacuum cleaners 5 * 1 Jul 2022 Stationary dust collection systems (incorporating bags, motors, pipes etc) 12 * 1 Jul 2022 Spray booth assets: Full face air fed masks 3 * 1 Jul 2022 Paint pumps 5 * 1 Jul 2022 Spray booths 15 * 1 Jul 2022 Spray guns 3 * 1 Jul 2022 Support assets: Air compression assets - see Table B Air compression assets Air compressors (portable) - see Table B Air compressors (portable) Forklifts - see Table B Forklifts Racks 15 * 1 Jul 2022 Trolleys (carts) 10 * 1 Jul 2022 Vacuum lifters 5 * 1 Jul 2022 Work benches and tables 10 * 1 Jul 2022 Tools: Benchtop power tools (including biscuit/domino joiners, drill presses, jigsaws, laminate trimmers, mortisers, planners, routers, spindle sanders etc but excluding saws) 5 * 1 Jul 2022 Clamps 10 * 1 Jul 2022 Hand held power tools (including air, battery, and electric) - see Table B Power tools, hand tools Hand tools (manual operated) - see Table B Hand tools (manual operated) Sawing machines: Band saws 8 * 1 Jul 2022 Circular saws 8 * 1 Jul 2022 Mitre saws (drop saws) 7 * 1 Jul 2022 Panel saws 8 * 1 Jul 2022 Table saws 10 * 1 Jul 2022 Stationary machines: Computer numerical control (CNC) machines (including CNC routers) 10 * 1 Jul 2022 Edge banders 8 * 1 Jul 2022 Pedestal drills (drill presses) 10 * 1 Jul 2022 Sanders (including belt sanders, drum sanders, edge sanders, spindle sanders etc) 12 * 1 Jul 2022 Spindle moulders 10 * 1 Jul 2022 Thicknessers/Buzzers 15 * 1 Jul 2022 Upholstery assets: CNC fabric cutters 10 * 1 Jul 2022 Hand fabric cutters 5 * 1 Jul 2022 Sewing machines 10 * 1 Jul 2022 [17] Table A, industry category RETAIL TRADE (39110 to 43209) After Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 Insert Plastic safety screens (including sneeze guards) 2 * 1 Jul 2022 [18] Table A, industry category RETAIL TRADE (39110 to 43209) , sub-category Motor vehicle tyre or tube retailing (39220) Omit Air receivers 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Substitute Air driers and dehumidifiers 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 [19] Table A, industry category ACCOMMODATION AND FOOD SERVICES (44000 to 45302) , sub-category Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) Omit Menu boards 5 * 1 Jul 2005 Poker/gaming machines 7 * 1 Jul 2009 Substitute Menu boards 5 * 1 Jul 2005 Plastic safety screens (including sneeze guards) 2 * 1 Jul 2022 Poker/gaming assets - see Table A Casino operations (92010) [20] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090) , sub-category Road transport (46100 to 46239) Omit Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Substitute Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (e.g. uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services e.g. UberBLACK) 6 * 1 Jul 2016 [21] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Telecommunications services (58010 to 58090) Omit Microwave radio system (including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter) Substitute Microwave radio system (including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter): [22] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Rental and hiring services (except real estate) (66110 to 66400) Omit Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 10 * 1 Jul 2014 Substitute Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (e.g. construction sites) 10 * 1 Jul 2014 [23] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Residential property operators (67110) , Outdoor assets Omit Roller blinds Substitute Roller blinds: [24] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Residential property operators (67110) , Security and monitoring assets, Security systems Omit Global System for Mobiles (GSM) Units 5 * 1 Jul 2004 Substitute Global System for Mobiles (GSM) units 5 * 1 Jul 2004 [25] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) , sub-category Retirement village and accommodation for the aged operation (86011 to 86012) Omit Chairs Substitute Chairs: [26] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) , sub-category Retirement village and accommodation for the aged operation (86011 to 86012) Omit Hoists Ceiling (incorporating tracks) 12 * 1 Jul 2019 Mobile (floor, full, standing) 10 * 1 Jul 2019 Lifting slings 2 * 1 Jul 2019 Mattresses Substitute Hoists: Ceiling (incorporating tracks) 12 * 1 Jul 2019 Mobile (floor, full, standing) 10 * 1 Jul 2019 Lifting slings 2 * 1 Jul 2019 Mattresses: [27] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099) , sub-category Creative and performing arts activities (90010 to 90030) Omit Theatre equipment: Accessories (theatrical - wigs, costumes etc) 5 1 Jan 2001 Performing dogs - see Table B Working dogs Substitute Performing dogs - see Table B Working dogs Theatre equipment: Accessories (theatrical - wigs, costumes etc) 5 1 Jan 2001 [28] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099) , sub-category Gambling activities (92010 to 92099) Omit Poker/gaming machines 7 * 1 Jul 2009 Substitute Poker/gaming assets - see Table A Casino operations (92010) [29] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099) , sub-category Gambling activities (92010 to 92099) Omit Ancillary equipment (eg ticket issuing machines) 13 ⅓ 1 Jan 2001 Substitute Ancillary equipment (e.g. ticket issuing machines) 13 ⅓ 1 Jan 2001 [30] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099) , after sub-category Gambling activities (92010 to 92099) Insert Casino operations (92010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Carpets 8 * 1 Jul 2022 Count and cage assets: Coin scales 10 * 1 Jul 2022 Counterfeit detectors 8 * 1 Jul 2022 Note counters/sorters/verifiers 6 * 1 Jul 2022 Trolleys 10 * 1 Jul 2022 Electronic table games (including keno games, poker games, rapid games) 6 * 1 Jul 2022 Entertainment assets: Audio (including amplifiers, microphones, speakers, processors) 5 * 1 Jul 2022 Visual (including televisions, DVD players) 5 * 1 Jul 2022 Gaming signage (including digital displays, jackpot displays, LED/LCD video walls and partitions) 5 * 1 Jul 2022 Gaming stools and chairs 5 * 1 Jul 2022 Gaming tables (including blackjack, poker, roulette) 7 * 1 Jul 2022 Poker/gaming machines 6 * 1 Jul 2022 Poker/gaming machines system hardware (used for monitoring) 6 * 1 Jul 2022 Security and monitoring assets - see Table B Security and monitoring assets Table game equipment: Big wheels 7 * 1 Jul 2022 Card shufflers 5 * 1 Jul 2022 Chippers 5 * 1 Jul 2022 Chips and plaques 10 * 1 Jul 2022 Dealer handset devices 5 * 1 Jul 2022 Display screens 5 * 1 Jul 2022 Roulette wheels 7 * 1 Jul 2022 Shoes (electronic type) 5 * 1 Jul 2022 [31] Heading to Table B Omit Table B as at 1 July 2021 Substitute Table B as at 1 July 2022 [32] Table B, items beginning with A Omit Other accommodation units (eg manufactured homes) 30 * 1 Jul 2015 Substitute Other accommodation units (e.g. manufactured homes) 30 * 1 Jul 2015 [33] Table B, items beginning with E After ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Insert Electric bicycles (e-bicycles and e-bikes) 4 * 1 July 2022 Electric scooters (e-scooters) 2 * 1 July 2022 [34] Table B, items beginning with M Omit Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Substitute Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (e.g. uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services e.g. UberBLACK) 6 * 1 Jul 2016 [35] Table B, items beginning with P After Partitions (demountable) 20 * 1 Jul 2005 Insert Plastic safety screens (including sneeze guards) 2 * 1 July 2022 [36] Table B, items beginning with P Omit Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 15 * 1 Jul 2014 Substitute Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (e.g. construction sites) 15 * 1 Jul 2014", "Related_Explanatory_Statements": "LI 2022/26 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202226/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "DCRF 2021/1", "Title": "Income Tax Assessment (Developing Country Relief Funds) Declaration 2021", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Income tax > Deductions > Gifts or contributions > 2021", "Date_of_Issue": "17 November 2021", "Signatory": "Michael Sukkar Assistant Treasurer Minister for Housing Minister for Homelessness, Social and Community Housing", "Registration_Number": "F2023C01021", "Registration_Date": "15 December 2022", "Body": "1 Name: This instrument is the Income Tax Assessment (Developing Country Relief Funds) Declaration 2021. | 2 Commencement: (1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3. Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4. Definitions: In this instrument: the Act means the Income Tax Assessment Act 1997. | 5 Public funds declared to be developing country relief funds: Under subsection 30-85(2) of the Act, each item of the following table specifies a public fund that is declared to be a developing country relief fund. Item Name of the public fund Operator of the public fund ABN of the operator 10 The 40K Foundation Overseas Aid Fund The 40K Foundation Australia Limited 46141849229 15 A Liquid Future Ltd Gift Fund A Liquid Future Ltd 98635385714 20 AADO Overseas Aid Public Fund Afghan Australian Development Organisation (AADO) 25274698213 30 Abundant Water Public Relief Fund Abundant Water Incorporated 74867217898 40 ACA Relief Fund Australia Charity Aid 70267395697 50 Act for Peace NCCA Aid Fund National Council of Churches in Australia 64493941795 60 Actionaid Australia Overseas Aid Fund Actionaid Australia 87001251930 70 Adara Overseas Development Aid Fund Adara Development (Australia) 78131310355 80 ADI Relief Fund Australian Doctors International Incorporated 15718578292 90 ADRA (Adventist Development And Relief Agency) Overseas Aid Fund South Pacific Division of the Seventh-Day Adventist Church 67096202433 100 ADRA Australia Overseas Aid Fund Adventist Development and Relief Agency Australia Ltd 85109435618 110 Aesop Foundation Australian Business Volunteers Limited 89008612431 120 AFAP Overseas Aid Fund Action on Poverty Limited 42002568005 130 AFFLIP Relief Fund Australian Foundation for Fostering Learning in the Philippines Inc. 70078683534 140 African Aids Foundation Overseas Gift Fund African Aids Foundation 39095833935 150 African Enterprise Aid and Development Fund African Enterprise Ltd 88001563417 160 Agios Ministries \"Heart Reach Australia\" Overseas Aid Fund Agios Ministries 14924823901 170 AIDA Fund Association for India's Development Australia Incorporated 98313971504 180 AIF Malayan Nursing Scholarship Fund The Trustee for the AIF Malayan Nursing Scholarship Fund 15457856626 190 Alola Timor-Leste Relief and Development Fund Alola Australia Limited 20132084050 200 Anglican Trust Fund for Development Anglican Board of Mission - Australia Limited 18097944717 210 APCM Overseas Aid and Relief Fund Pioneers Ministries Foundation 65004281690 220 APHEDA Overseas Project Fund Australian People for Health Education & Development Abroad Inc. 76425451089 230 The Archbishop of Melbourne's International Relief & Development Fund Anglicord Limited 39116072050 240 The Archbishop of Sydney's Overseas Relief and Aid Fund The Archbishop of Sydney's Overseas Relief and Aid Fund 59792865372 250 ARD (Aust) Inc. Public Fund Academy of Root Development (Australia) Incorporated 18446710511 260 ARDFA Overseas Aid Fund Anglican Relief & Development Fund Inc. 87952773359 270 ARMS Overseas Aid Fund Australian Relief & Mercy Services Limited 84008643258 280 ASHM International Aid Fund Australasian Society for HIV Viral Hepatitis and Sexual Health Medicine 48264545457 290 Asia Pacific Business Coalition on HIV/AIDS (Australia) Relief Fund Asia Pacific Business Coalition on HIV/AIDS (Australia) Limited 93121245805 300 ASIAC (NSW) Overseas Aid Fund Australian Society for Intercountry Aid for Children NSW Inc. 62170122913 310 ASIAC (Vic) International Aid Fund Australian Society for Intercountry Aid (Children) Victoria Inc. 26665702433 320 Asian Aid Org Ltd Developing Counties Aid Fund Asian Aid Organisation Ltd 98002286419 330 Assisi Aid Projects Relief Fund Assisi Aid Projects Inc. 56511265170 340 Association of Apex Clubs of Australia Overseas Relief Fund Apex Australia Charitable Fund Inc. 78103798186 350 Assyrian Aid Society Australia Fund Assyrian Aid Society Australia Incorporated 30508399430 360 Australia Bringing Hope Relief Fund Australia Bringing Hope Incorporated 88527043142 370 Australian Aid For Lebanon Appeal Australian Lebanese Christian Federation 35930039784 380 Australian and Asian Missions Association Australian and Asian Missions Association Incorporated 44485094821 390 Australian Cervical Cancer Foundation Overseas Relief Fund Australian Cervical Cancer Foundation 14128546850 400 Australian Doctors for Africa Relief Fund Australian Doctors for Africa Pty Ltd 47116149985 410 The Australian Foundation for International Credit Union Development International Projects Fund Credit Union Foundation Australia Pty Ltd 12217831154 420 Australian Friends of Asha for Slums Overseas Development Gift And Relief Fund Australian Friends of Asha for Slums Limited 87161085650 430 Australian Himalayan Foundation Ltd - Overseas Aid Fund Australian Himalayan Foundation Ltd 81099510255 440 Australian ICEE Developing Countries Relief Fund Brien Holden Vision Institute Foundation 86081872586 450 Australian Jesuit Mission Overseas Aid Fund Australian Jesuit Mission Overseas Aid Fund 47915006050 460 Australian Lasallian (Asia/Pacific) Developing Countries Aid Fund Australian Lasallian (Asia/Pacific) Foundation Limited 74113234889 470 Australian Lutheran World Service Fund Australian Lutheran World Service 36660551871 480 Australian Marist Centre Overseas Aid Fund Trustees of Marist Fathers for the Province of Australia 87382823140 490 Australian Marist Solidarity International Aid Fund Australian Marist Solidarity Limited 46373535209 500 Australian Red Cross Society Developing Countries Aid Fund Australian Red Cross Society 50169561394 510 The Australian Rotary Foundation Trust The Australian Rotary Foundation Trust 55218421934 520 The Australian Ryder-Cheshire Overseas Aid Fund Ryder-Cheshire Australia Limited 13123895447 530 Australian Salesian Mission Overseas Aid Fund Salesian Society Vic. Inc. 43206946086 540 Australian Volunteers International Donations Account Australian Volunteers International 88004613067 550 Australian Water Safety on the Mekong (AWSOM) Project Westpac Community Solutions One Australian Water Safety on the Mekong (AWSOM) Project 56405057386 560 Australians for Cambodian Education Public Fund ACE - Act Change Educate Inc. 97453948631 570 Australind Children's Fund Inc. Australind Children's Fund Inc. 78806484996 580 Be Kids Australia Developing Country Relief Fund Be Kids (Australia) Inc. 27586226733 590 Beyond the Orphanage Foundation The Trustee for Beyond the Orphanage Foundation 36253254414 600 The Bible Society in Australia Inc. Overseas Literacy Development Fund Bible Society Australia 85214424729 610 Bicycles for Humanity Overseas Aid Gift and Relief Fund Bicycles for Humanity Melbourne Australia 64536981955 620 Blue Dragon International Overseas Aid Fund Blue Dragon Children's Foundation International 76142233207 630 Bodhgaya Development Association Inc. Public Fund Bodhgaya Development Association Inc. 82424729061 640 Bodhi Australia Overseas Relief Fund Benevolent Organisation for Development Health & Insight (Bodhi) Australia Inc. 90575989334 650 Bridgit Water Foundation Fund Bridgit Water Foundation Ltd 34139883775 660 Bright Futures Australia - Overseas Aid Fund Bright Futures Child Aid and Development Fund Australia Ltd 76803488074 670 Burnet Overseas Aid Fund The Macfarlane Burnet Institute for Medical Research and Public Health Ltd 49007349984 680 Bushikori Christian Centre - Orphan Support Aus. Inc. Bushikori Christian Centre - Orphan Support Aus. Inc. 13001269757 690 CAPDA Overseas Aid Fund Community Action for People with Disabilities in Africa Incorporated 31126626562 700 Care Australia Project Fund Care Australia 46003380890 710 Caritas Australia Overseas Aid Fund Caritas Australia Limited 90970605069 720 Catholic Mission Overseas Mission Aid Fund Catholic Mission 52945927066 730 CBM Australia Overseas Development Fund CBM Australia 23005326849 740 Childfund Australia Ltd Childfund Australia Ltd 79002885761 750 Children of Cambodia Public Fund Children of Cambodia Foundation Inc. 15096096154 760 Children of the Golden Triangle Relief Fund Rescue Mission for Children Inc. 65948388121 770 Christian Nationals Developing Countries Aid Fund WorldShare 16001441103 780 Churches of Christ Overseas Aid Australian Churches of Christ Global Mission Partners Limited 30455408814 790 Clan Health & Development Relief Fund Clan (Caring & Living As Neighbours) Incorporated 30897322928 800 CMS Overseas Aid Fund Church Missionary Society - Australia Limited 58584532336 810 Co-operation in Development Australia Association Incorporated Co-operation in Development Australia Association Incorporated 81974700535 820 Columban Overseas Aid Fund St Columbans Mission Society 17686524625 830 Communities Assist Australia Developing Country Relief Fund Communities Assist Australia 85120484380 840 The Compassion Overseas Aid and Development Fund Compassion Australia 67001692566 850 Connecting Hands Cambodian Relief Fund Connecting Hands Limited 70146400268 860 Copticare Relief Fund Copticare Relief Fund Limited 77774185422 865 Corethics Aid Fund Corethics Limited 49626397313 870 Cranio-Maxillo Facial Overseas Aid Fund Australian Cranio-Maxillo Facial Overseas Aid Fund 85733959464 880 The Crawford Fund Gift Fund Crawford Fund Limited 86141714490 890 Daughters of Our Lady of the Sacred Heart Overseas Aid Fund Daughters of Our Lady of the Sacred Heart Overseas Aid Incorporated 94872293729 900 Developing Country Relief Fund Bicycles for Humanity (WA) Inc. 66157631327 910 Disaster Aid Australia Overseas Aid Fund Disaster Aid Australia 55129338825 920 The Divine Life Society of Australia Incorporated Overseas Aid Fund The Divine Life Society of Australia Incorporated 45279863138 930 Divine Word Missionaries Incorporated Overseas Aid Fund Divine Word Missionaries Incorporated 51885667646 940 Door of Hope Australia Inc. Public Fund Door of Hope Australia Incorporated 44901023508 950 Dr. Graham's Homes Association Relief Fund Dr. Graham's Homes Association (Inc) 36559072846 960 Earth Garden Foundation Australia Overseas Development Gift and Relief Fund Earth Garden Foundation Australia Ltd 46133445404 970 Edmund Rice Overseas Aid Fund Edmund Rice Overseas Aid Fund 85413988107 980 Empower Overseas Aid Gift and Relief Fund Empower Projects Limited 58164937982 990 Engineers Without Borders Overseas Aid Gift and Relief Fund Engineers Without Borders Australia Ltd 13103896920 1000 Every Home Global Concern Ltd Australia Overseas Aid Fund Every Home Global Concern Limited 88001276240 1010 EVFA Relief Fund Ekal Vidyalaya Foundation of Australia Incorporated 89023106257 1020 Family Planning NSW Overseas Aid Relief Fund Family Planning NSW 75000026335 1030 Foresight (Australian Overseas Aid and Prevention of Blindness) Fund Foresight (Australian Overseas Aid & Prevention of Blindness) Limited 38008622311 1040 Foundation for Developing Cambodian Communities Fund Foundation for Developing Cambodian Communities Ltd 45134664903 1050 Franciscan Missionary Union Aitape Diocese PNG Development Fund Franciscan Missionary Union 70207802847 1060 The Fred Hollows Foundation Inc. Overseas Aid Fund The Fred Hollows Foundation 46070556642 1070 Friends of Baguia Overseas Development Fund Friends of Baguia Inc. 18724062146 1080 Friends of Ermera Overseas Aid East Timor Support Fund Friends of Ermera 71798504036 1085 Friends of the Franciscan Hospitaleira Asramas – Overseas Aid Fund Friends of the Franciscan Hospitaleira Asramas 17647550622 1090 Friends of New Hope India Relief Fund Gift Account Friends of New Hope India Relief (Aust) Inc. 40624955753 1100 Friends of Rambutso Fund Wantaim PNG Incorporated 14578483221 1110 Ghana Relief Fund Australian Sponsorship 4 African Kids Ltd 48124490053 1120 GK ANCOP Australia Development Fund CFC ANCOP Australia Ltd 61099188244 1130 Global Development Group Overseas Relief Fund Global Development Group 57102400993 1140 Global Drowning Overseas Aid Relief Fund Royal Life Saving Society - Australia 71008594616 1150 Global Vaddo Charitable Trust - India Relief Fund Global Vaddo Charitable Trust 75011408833 1160 Grace Ministries Overseas Aid Fund Grace Ministries Overseas Aid 61719331734 1170 Grameen Foundation Gift Fund Grameen Foundation (Australia) Limited 95086046924 1180 Hagar Australia Overseas Aid Fund Hagar Australia Ltd 20159198535 1190 Hamlin Fistula Welfare & Research Limited Relief & Aid Fund Hamlin Fistula Australia Limited 58076840250 1200 Hands Across the Water Australia Public Fund Hands Across the Water Australia 40124112983 1210 Health and Development Aid Abroad Relief Fund Health and Development Aid Abroad Australia Fund Inc. 43739862351 1220 Health Australia & Tanzania (HAT) Inc. Gift fund Health Australia & Tanzania (HAT) Inc. 89423297589 1230 HealthServe Australia Overseas Aid Fund HealthServe Australia Inc. 42958367110 1240 Hearingnepal Program Inc. Developing Country Relief Fund Himalayan Health and Hearing Inc. 26514693457 1250 Heilala Fund Heilala Incorporated 76933596678 1260 Helping Children Smile Inc. Helping Children Smile Inc. 47663432388 1270 Himalayan Development Foundation Australia Public Fund Himalayan Development Foundation Australia Incorporated 38168438211 1280 Hope for Cambodian Children Foundation Public Fund Hope for Cambodian Children Foundation Inc. 82131966197 1290 Hope for Children Organisation Australia Limited Gift Fund Hope for Children Organisation Australia Limited 73109038600 1300 Hope Projects Fund Australia Hope International Incorporated 54408170753 1310 Hope Worldwide (Australia) Overseas Fund Hope Worldwide (Australia) Ltd 70062075218 1320 The Hunger Project Relief Fund The Hunger Project Australia 45002569271 1325 The ICDP Foundation Fund The Trustee for The ICDP Foundation 72476056054 1330 The IGWR-Nepal Development Fund IGWR In Giving We Receive Inc. 31156195461 1335 IMESA Public Fund Indian Minority Education Society of Australia Incorporated 73192884259 1340 Indian Child Labour Overseas Aid Fund Child Labour Schools Company Limited 68093124513 1350 Indigo Foundation Relief Fund Indigo Foundation (IF) Inc. 81765707413 1360 Indochina Starfish Foundation (Australia) Gift Fund Indochina Starfish Foundation (Australia) Limited 79130823193 1370 International Childrens Aid Limited - Overseas Fund International Childrens Aid Limited 84003366470 1380 The International Children's Care (Australia) Relief Fund Adventure Fund Global 57146287274 1390 International Christian Aid Relief Enterprises Overseas Aid Fund International Christian Aid Relief Enterprises Ltd 16002516485 1400 International Helpfund Australia Public Fund Pacific Aid Australia Limited 69108077176 1410 International Needs Overseas International Needs Australia 84006053229 1420 International Nepal Fellowship (Australia) Relief Fund The International Nepal Fellowship (Australia) Limited 75090528500 1430 Interplast Overseas Aid Fund Interplast Australia & New Zealand 59006155193 1440 Interserve Overseas Aid Fund Interserve Development Limited 12041298204 1450 IWDA Overseas Aid Fund International Women's Development Agency 19242959685 1460 The John Fawcett Foundation (Incorporated) The John Fawcett Foundation (Incorporated) 81338697784 1470 JSF Public Fund Jump Start Foundation 30146559766 1480 The Katoke Trust for Overseas Aid The Katoke Trust 51742721573 1490 Kenya Aid Fund Kenya Aid 28558612293 1500 Kickstart Kids International Overseas Aid Fund Kickstart Kids International Limited 67153380851 1510 Kind Cuts for Kids Developing Countries Relief Fund Kind Cuts for Kids 91147413241 1520 The Kokoda Track Foundation Limited The Kokoda Track Foundation Limited 45103660948 1530 Koto Public Fund Koto International Limited 89937994292 1540 KSLC Relief Fund Philippines Graceworks Australia Incorporated 59965158468 1550 Kyeema Foundation Developing Country Fund Kyeema Foundation Ltd 84107210015 1560 The Leprosy Mission Australia The Leprosy Mission Australia 52354004543 1570 Live & Learn International - Australia Public Fund Live & Learn International-Australia Ltd 21605502341 1580 Lotus Australia Relief Fund Lotus Outreach Australia 13358876011 1590 Love Mercy Foundation Overseas Aid Fund Love Mercy Foundation Ltd 71142069645 1600 Mahboba's Promise Afghanistan Relief Fund Mahboba's Promise Incorporated 85254682685 1605 Maiya School Fund Maiya School Ltd 93652477944 1610 The Mandalay Projects Development Fund The Mandalay Projects Limited 45137216829 1620 Marie Stopes International Australia Overseas Development Fund Marie Stopes International Australia 79082496697 1630 Marsh Foundation Australia Overseas Aid Fund Marsh Foundation Limited 28122954214 1640 Mary Mackillop Today International Fund Australia Mary Mackillop Today 88808531480 1650 Mary Ward International Australia Overseas Development Fund The Trustee for Mary Ward International Australia Overseas Development Fund 66701240336 1660 Maternal Health Gift Fund Birthing Kit Foundation (Australia) 65121658428 1670 Médecins Sans Frontières Australia Overseas Fund Médecins Sans Frontières Australia 74068758654 1680 Melbourne Overseas Missions Fund Incorporated Melbourne Overseas Missions Fund Incorporated 21755961164 1690 Mercy Ships Australia Relief Fund Mercy Ships Australia Limited 30097037922 1700 MESCH (Medical and Educational Sustainable Community Help) Australia Overseas Aid Fund MESCH (Medical and Educational Sustainable Community Help) Incorporated 74368258471 1710 MHI Gift Fund Many Hands International 31134584277 1720 Microloan Foundation Relief Fund Microloan Foundation - Australia 91131708140 1730 Mission Educate Overseas Aid Fund Mission Educate Ltd 42339647874 1740 Mission World Aid Overseas Gift Fund Mission World Aid Inc. 82933597596 1750 The Missionaries of St Andrew Anglican Aid Abroad The Missionaries of St Andrew Anglican Aid Abroad 29626317152 1760 MIT Group Foundation Overseas Gift Fund MIT Group Foundation Ltd 17603112812 1770 Mitrataa Foundation Relief Fund for Nepal Mitrataa Foundation 45112534871 1780 Motivation Australia Motivation Australia Development Organisation Incorporated 55935512893 1785 Mphatso Children's Foundation Gift Fund Mphatso Children's Foundation Incorporated 70517042298 1790 MSC Mission Overseas Aid Fund The Trustee for MSC Mission Overseas Aid Fund 61429047195 1800 Muslim Aid Australia Overseas Aid Fund MAA International Ltd 23056512958 1810 Nepal Australia Overseas Aid Fund Nepal Australia Friendship Association Queensland Inc. 81750381818 1820 Network Kokoda Overseas Development Fund The Trustee for Network Kokoda Overseas Development Fund 25636274070 1830 Nicaraguan Assistance Fund Nicaraguan Assistance Fund 30092557650 1835 Nina Imani Public Fund Nina Imani Ltd 17637621339 1840 NTA Overseas Relief Fund Nusatenggara Association Inc. 29513745814 1850 The Oaktree Foundation Australia Overseas Aid Trust Relief Fund The Oaktree Foundation Australia 39129680584 1860 Oblate Mission Developing Countries Fund The Missionary Oblates of Mary Immaculate 79934022952 1865 One Dollar Project Relief Fund One Dollar Project Inc 99659766292 1870 The Operation Restore Hope Philippines Relief Fund Operation Restore Hope Australia Limited 14073125381 1880 Operation Smile Australia Limited Operation Smile Australia Limited 57086621427 1890 Opportunity International Overseas Aid Fund Opportunity International Australia Limited 83003805043 1900 Orthopaedic Outreach Fund Orthopaedic Outreach Fund 68910058787 1910 Osiepe Developing Country Relief Fund Osiepe Incorporated 79446299185 1920 Overseas Specialist Surgical Association of Australia Relief Fund Overseas Specialist Surgical Association of Australia Incorporated 24682034669 1930 Oxfam Australia Overseas Aid Fund Oxfam Australia 18055208636 1940 Oxfam Australia Trading Relief Fund Oxfam Australia Trading Pty Ltd 27006448291 1950 Palmera Overseas Aid Relief Fund Palmera Projects 54135781118 1960 Palms Australia Palms Australia 33001882337 1970 Partner Housing Australasia (Building) Incorporated Overseas Aid Fund Partner Housing Australasia (Building) Incorporated 88722057429 1980 Partners in Aid Overseas Account Partners in Aid Ltd 50006946550 1990 PICCA Overseas Aid Fund Partners in International Collaborative Community Aid Ltd 41603012906 2000 Plan International Australia Overseas Aid Account Plan International Australia 49004875807 2010 PLC Sydney Overseas Aid Fund PLC Sydney Overseas Aid Fund 89325328289 2020 Pollinate Energy Australia Relief Fund Pollinate Group Ltd 96161067492 2030 Positive Aid Overseas Fund Positive Aid Inc. 47476624173 2040 Prasad Australia Relief Fund Prasad Australia 94099466654 2050 Project Kindy Public Fund Project Kindy 79720480422 2060 Project Vietnam Inc. Project Vietnam Inc. 40701657498 2070 Quaker Service Australia Inc. Overseas Aid Fund Quaker Service Australia Limited 35989797918 2080 RACS Foundation - Developing Country Relief Fund Royal Australasian College of Surgeons 29004167766 2090 REACH for Nepal Foundation - Reach for Nepal Public Fund REACH for Nepal Foundation Limited 30607659567 2100 RedR Australia Overseas Aid Fund RedR Australia Limited 89068902821 2110 Reledev Australia Limited Overseas Aid Fund Reledev Australia Limited 60104524843 2120 Rice for Cambodia Rice for Cambodia Australia Inc. 19294510052 2130 Room to Read Australia Overseas Aid Fund Room to Read Australia Limited 13133277666 2140 Rotary Australia Overseas Aid Fund Rotary Australia Overseas Aid Fund 21388376554 2150 S F I Overseas Aid Fund S F I Overseas Aid Fund 83977574073 2160 Saacid Australia Incorporated Saacid Australia Incorporated 24728815723 2170 The Salvation Army (Australia) Self Denial Fund (For Overseas Aid) The Trustee for The Salvation Army (NT) Property Trust 65906613779 2180 Samaritan's Purse Australia Overseas Aid Fund Samaritan's Purse - Australia Limited 84070722404 2190 SCF Overseas Relief Fund Save the Children Australia 99008610035 2200 SeeBeyondBorders Australia Overseas Aid Relief Fund SeeBeyondBorders Australia 13159193638 2210 Send Hope Overseas Aid Relief Fund Account Send Hope 12154317790 2220 Shelterbox Australia Overseas Aid Fund Shelterbox Australia 21143129220 2230 For Sight For All Foundation Fund The Trustee for the Sight For All Foundation Fund 69964596401 2240 SIMaid Relief Fund SIMaid Limited 92610559101 2250 So They Can Overseas Aid Fund So They Can 91138063475 2260 St Veronica Welfare Committee Overseas Aid Fund St Veronica Welfare Committee 74044171838 2270 St Vincent De Paul Society National Council of Australia Incorporated - Overseas Development Fund St Vincent De Paul Society National Council of Australia Incorporated 50748098845 2280 St John Ambulance Australia Christchurch Fund St John Ambulance Australia Limited 83373110633 2290 The Sunflower Foundation Public Fund The Sunflower Foundation (Australia) Inc. 18480699476 2300 Sunrise Children's Association Public Fund Sunrise Children's Association Incorporated 23135797643 2310 Surfaid International Humanitarian Fund Surf Aid International Australia Limited 31111343287 2320 SWB Public Fund Pangea Global Health Education Limited 74134656107 2330 Symbiosis International Developing Country Relief Fund Symbiosis International 56124671156 2340 Tear Fund (Australia) Developing Countries Aid Fund Tear Australia 85085413832 2350 TIA Australia Fund TIA International Aid Incorporated 14735206475 2360 Timor Leste Vision Development Fund Timor Leste Vision Incorporated 20906576604 2370 Transform Aid International Overseas Aid Fund Transform Aid International Ltd 63430709718 2380 Ethiopiaid Australia Foundation Gift Fund The Trustee for Ethiopiaid Australia Foundation 78821615548 2390 Salvation Army (Australia) Self Denial Fund (for Overseas Aid) The Trustee for the Salvation Army (Australia) Self Denial Fund (for Overseas Aid) 52609689893 2400 Salvation Army Aust. Self Denial Fund (for Overseas Aid) The Trustee for the Salvation Army Aust. Self Denial Fund (for Overseas Aid) 15562601404 2410 Sisters of Mercy Overseas Aid Fund The Trustee for the Sisters of Mercy Overseas Aid Fund 90538935263 2420 Trade Winds Overseas Aid Gift Fund The Trustee for Trade Winds Overseas Aid Gift Fund 87627060161 2430 World Relief Overseas Aid Fund The Trustee for World Relief Overseas Aid Fund 96112236539 2440 UCT Australian Trust Relief Fund The Trustee for the University of Cape Town Australian Trust 16316957875 2450 UN Women Australia Incorporated UN Women National Committee Australia Ltd 23638729775 2460 United Nations Children's Fund Australian Committee for UNICEF Limited 35060581437 2470 The Uniting Church in Australia Commission for World Mission Overseas Programmes Fund The Uniting Church in Australia - National Assembly 16939630947 2480 Vellore Christian Medical College and Hospital Support Fund Vellore Christian Medical College and Hospital Support Fund 65125097974 2490 VNF Vietnam Relief Fund Vietnam Foundation Limited 60071999838 2500 War Child Australia Relief Fund War Child Association Incorporated 31743327860 2510 Wateraid Australia Overseas Aid Fund Wateraid Australia Limited 99700687141 2520 Wellwishers Ethiopia Gift Fund The Trustee for Wellwishers Trust 20438857300 2530 Wheelchairs for Kids Relief Fund Wheelchairs for Kids Inc. 60423156417 2540 World Education Australia Overseas Relief Fund World Education Australia Limited 39106279225 2550 World Expeditions Overseas Aid Foundation World Expeditions Foundation Ltd 36127619925 2560 World Families Australia Incorporated Sponsorship Programme World Families Australia Incorporated 33361460443 2570 World Relief Fund ACC International Relief Inc. 26077365434 2580 World Vision Australia Overseas Aid Fund World Vision Australia 28004778081 2590 World Youth International Benevolent Trust World Youth International (Aust.) Ltd 52060813541 2600 Yatra Foundation Public Fund Account Yatra Foundation Australia 62130436752 2610 Y-Gap International Development Fund Y-Gap (Y-Generation Against Poverty) Ltd 49133193129 2620 Yooralla Overseas Development Fund Yooralla Youth Ministries Australia Incorporated 34093071316 2630 Youth Off The Streets - Overseas Relief Fund Youth Off The Streets - Overseas Relief Fund Limited 90119036501 | 6 Revocation of existing declarations: Under subsection 30-85(4) of the Act, all declarations that, at the commencement of this instrument, were in force under subsection 30-85(2) of the Act, are revoked. Note: This section has the effect that the table in section 5 is the complete list of all currently declared public funds. Note: This section has the effect that the table in section 5 is the complete list of all currently declared public funds. Name Registration Commencement Application, saving and transitional provisions Income Tax Assessment (Developing Country Relief Funds) Declaration 2021 24 November 2021 ( F2021L01592 ) 25 November 2021 - Income Tax Assessment (Developing Country Relief Funds) Amendment (Update No. 1) Declaration 2022 8 December 2022 ( F2022L01587 ) 9 December 2022 - Income Tax Assessment (Developing Country Relief Funds) Amendment (Update No. 1) Declaration 2023 20 November 2023 ( F2023L01527 ) 21 November 2023 - Provision affected How affected s 2 rep LA s48D LA section 5 am F2022L01587 , am F2023L01527", "Related_Explanatory_Statements": "DCRF 2021/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/DCRF20211C2/00001", "Unmatched_Content": "I, Michael Sukkar, Assistant Treasurer, Minister for Housing and Minister for Homelessness, Social and Community Housing, make the following declaration."}
{"Instrument_Reference": "LI 2024/19", "Title": "Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2024", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Income tax > Deductions > Motor vehicle expenses > 2024", "Date_of_Issue": "6 June 2024", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2024L00697", "Registration_Date": "17 June 2024", "Body": "1 Name: This instrument is the Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2024. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 July 2024. 1 July 2024. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 28-25(4) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 995-1 of the Act, including the following: (a) car; (b) income year. (a) car; (b) income year. In this instrument: Act means the Income Tax Assessment Act 1997. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Cents per kilometre rate: For the purposes of subsection 28-25(1) of the Act, the rate of cents per kilometre for cars for income years commencing on or after 1 July 2024 is 88 cents per kilometre. Note: This instrument will apply to the income year commencing on 1 July 2024, and to any subsequent income years until such time as it is repealed or varied. Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2023 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2024/19 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202419/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "OCG 2017/1", "Title": "entered on the Register", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Income tax > Deductions > Occupational clothing > 2017", "Date_of_Issue": "7 August 2017", "Signatory": "Kelly O'Dwyer Minister for Revenue and Financial Services", "Registration_Number": "F2017L01012", "Registration_Date": "11 August 2017", "Body": "39. Class of employees is a class of employees based on the level or category of work.: Employee 40. Employee in subsection 34-5(1) of the Act includes 'an individual who is an employee as well as an individual who receives, or is entitled to receive, withholding payments covered by subsection 34-5(3) of the Act. That subsection refers to withholding payments on payments to a company director or an office holder as well as return to work payments and benefit, training and compensation payments. Compulsory Occupational Clothing 41. Compulsory occupational clothing is clothing which is not conventional in nature and which an employer has prescribed in an express policy stating that there is a requirement or compulsion to wear the clothing by employees. That policy must also be consistently enforced by the employer. Corporate 42. The word 'corporate', in the phrase 'corporate product or service identifiers', is used to refer to both incorporated and unincorporated bodies and applies to trusts, partnerships, joint venturers and sole traders who introduce occupational clothing for their staff. There is no specific limit on the number of employees for whom a design may be introduced. For example, a corner store which employs three or four people could, if it wishes, introduce occupational clothing. Corporate, Product or Service Identifiers 43. Corporate, product or service identifiers are features which readily identify a particular organisation, product or service and include such things as well known, specific or registered trade marks, logos, initials, insignia, emblems, arms, and patterns. They may be a 'stand alone' feature (eg. an insignia on a blazer) or they may be a common feature (eg. a pattern in fabric consisting of employer's logo). Design 44. Subsection 34-25(2) of the Act states that 'design of a uniform includes features such as its colouring, construction, durability, ornamentation, pattern and shape'. 45. Where an organisation operates over a wide climatic area, it may be necessary for the design of the occupational clothing to take into account the climate for which it is intended. For example an employer who has operations in both southern Tasmania and far north Queensland may wish to submit 4 designs - 1 winter and 1 summer design for each climatic region. 46. A design may also be used as a means of distinguishing between various staffing groups within an organisation eg. a set of clothing items used by office staff may differ from the set used by field staff. In these cases, the factors listed in these Guidelines should be considered in the context of the collection which applies to each separate staffing group within the organisation and entered separately on the Register. For example, the collection to be worn by the office staff should be considered separately to that worn by technicians in the field. Occupational Clothing 47. Occupational clothing is a set of one or more items of clothing and accessories (other than protective or occupation specific clothing) which distinctively identify a particular employing organisation, product or service and which employees are encouraged by their employer to acquire and wear at work, but are under no compulsion to do so. Occupation Specific Clothing 48. Subsection 34-20(1) of the Act provides a definition of occupation specific clothing. This definition states, in part, that occupation specific clothing is 'clothing that distinctively identifies the employee as belonging to a particular profession, trade, vocation, occupation or calling'. | 49. Examples of clothing that fall into this category are chef's checked pants and cleric's robes.: 50. Expenditure on items of clothing which are occupation specific in nature is subject to the requirements of section 8-1 of the Act to be deductible. This type of clothing is not covered by these Guidelines. Protective Clothing 51. 'Protective clothing' is defined in subsection 34-20(2) of the Act. It is clothing of a kind that you mainly use to protect yourself, or someone else, from risk of: (a) death; or (b) disease (including the contraction, aggravation, acceleration or recurrence of a disease); or (c) injury (including the aggravation, acceleration or recurrence of an injury); or (d) damage to clothing; or (e) damage to an artificial limb or other artificial substitute, or to a medical, surgical or other similar aid or appliance. (a) death; or (b) disease (including the contraction, aggravation, acceleration or recurrence of a disease); or (c) injury (including the aggravation, acceleration or recurrence of an injury); or (d) damage to clothing; or (e) damage to an artificial limb or other artificial substitute, or to a medical, surgical or other similar aid or appliance. 52. Examples of clothing that fall into this category are overalls, aprons, goggles, shields, hard hats and safety boots. When considering whether an item constitutes 'protective clothing' regard must be had to the nature of the business or activities carried on by the employer. For example, a mechanic's overalls would be protective however, designer overalls worn by a salesperson in a clothes shop would not. 53. Expenditure on items of clothing which are protective in nature is, subject to the requirements of section 8-1 of the Act, deductible. This type of clothing is not covered by these Guidelines. 54. AusIndustry Register of Approved Occupational Clothing Level 5 111 Burke Street MELBOURNE VIC 3000 Postal Address: AusIndustry Register of Approved Occupational Clothing GPO Box 2013 CANBERRA ACT 2601 Telephone: (03) 9268 7944 Facsimile: (03) 9268 7999 Internet Access: www.business.gov.au Register of Approved Occupational Clothing Level 5 111 Burke Street MELBOURNE VIC 3000 Postal Address: AusIndustry Register of Approved Occupational Clothing GPO Box 2013 CANBERRA ACT 2601 Telephone: (03) 9268 7944 Facsimile: (03) 9268 7999 Internet Access: www.business.gov.au 55. All enquiries regarding the following matters should be directed to your local Australian Taxation Office : • compulsory occupational clothing; • occupation specific clothing; • protective clothing; and • the availability of tax deductions on all types of occupational clothing. • compulsory occupational clothing; • occupation specific clothing; • protective clothing; and • the availability of tax deductions on all types of occupational clothing.", "Related_Explanatory_Statements": "OCG 2017/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/OCG20171/00001", "Unmatched_Content": "DEDUCTIBILITY OF EXPENDITURE | Registration of Employers and Occupational Clothing Designs | Nature of the Employer's Business or Activities | 'Stand Alone' Identifiers | INTRODUCTION: 1. NOTE: The material appearing below in italics is explanatory only and does not form part of the Guidelines formulated under Division 34 of the Income Tax Assessment Act 1997 (the Act). | (a) the tax law as it relates to occupational clothing; (b) the steps that need to be undertaken by employers to have designs of occupational clothing registered; and (c) the factors that will be considered in determining whether designs of occupational clothing may be registered. | 3. These Guidelines commence on the day after they are registered on the Federal Register of Legislation. | LEGISLATIVE AUTHORITY: (a) the clothing is in the nature of * occupation specific , or * protective clothing ; or (b) the wearing of the clothing is a compulsory condition of employment for * employees and the clothing is not conventional in nature (* compulsory occupational clothing ); or (c) where the wearing of the clothing is not compulsory, the design of the clothing is entered on the Register of Approved Occupational Clothing (the Register). | 5. The meanings of the highlighted words used in Clause 4 above are contained in the 'Definitions' section of these Guidelines. | DEDUCTIBILITY OF EXPENDITURE: 6. In the vast majority of cases, clothing worn by an employee while at work will be of a conventional nature and expenditure on the clothing will only rarely be an allowable deduction under section 8-1 of the Act. One exception to this general rule concerns occupational clothing which is entered on the Register. | 7. Where occupational clothing satisfies these Guidelines and is registered by an employer, the expenditure incurred by an employee in the rental, purchase or maintenance of items of clothing from the registered design will be eligible for tax deductibility under section 8-1 of the Act. | 8. The availability of a deduction is also dependent upon how the registered occupational clothing is worn. Employees must be aware that the clothing should be worn as an entirety, or set, rather than as individual pieces. The constant wearing of occupational clothing items in conjunction with conventional clothing may lead to the conclusion that the clothing is simply a collection of ordinary conventional clothing. | 9. The result of such a conclusion would be that tax deductions relating to the clothing would be denied. In addition, where an employer has supplied the clothing without cost or at a reduced cost to employees a Fringe Benefits Tax liability may arise for the employer. | 10. Details regarding the substantiation requirements of the Act are available from your local Australian Taxation Office. | Background: 11. One of the ways to ensure that employee expenditure on uniforms or wardrobes is eligible as a tax deduction is for the employer to have the design of occupational clothing entered on the Register of Approved Occupational Clothing (the Register). Only designs of uniforms or wardrobes which are not protective clothing, occupation specific clothing or compulsory for an employee to wear while at work, need to be registered. | Benefits of Registration: 12. The purpose of the Register is to provide a central reference for the registration of designs of occupational clothing. This will enable the eligibility of claims for tax deductions for expenses incurred in the rental, purchase or maintenance of such occupational clothing to be determined by the Australian Taxation Office. In addition, where an employer provides clothing from a registered design without cost, or at a reduced cost to employees there will be no Fringe Benefits Tax liability imposed upon the employer. | Contents: 13. The Register lists those designs of occupational clothing which the administering authority is satisfied meet the criteria set out in these Guidelines. Under the Act, the Industry Secretary is responsible for deciding whether to register designs of non-compulsory uniforms (section 34-30) and maintaining the Register (section 34-45). The Secretary can delegate those functions to employees of a certain level within the Department (section 34-65). | Registration of Employers and Occupational Clothing Designs: 14. Employers who introduce occupational clothing must apply to have the design entered on the Register if expenses incurred by employees in the rental, purchase or maintenance of the clothing are to be eligible for tax deduction. Registration will also ensure that employers are not subject to Fringe Benefits Tax in situations where the clothing is provided free or at discounted prices to employees. | Registration Procedure: 15. Employers must submit a request for registration of their design on the application form available from the administering authority. All details required on the form must be provided in order that a full assessment of the eligibility of the design can be undertaken. An incomplete form will be returned for completion. This will delay registration. | Access to the Register: 16. Any person may inspect, at any reasonable time, the information on the Register held by the administering authority. The contact details for the administering authority, AusIndustry, (a division of the Industry Department) are at the end of these guidelines. | REGISTRATION CRITERIA: 17. Whether clothing constitutes * approved occupational clothing is a question of fact and impression that can only be determined on a case by case basis in the light of all the circumstances. | 18. For applications for a *design to be entered on the Register to succeed the design, as a whole, must have a distinctive look and a cohesive and obvious identity. If the clothing is considered to be simply a collection of conventional clothing items the application for registration will fail. In addition, tax deductions will not be allowable for the expenses incurred in the rental, purchase or maintenance of the clothing and the employer may be subject to Fringe Benefits Tax if the clothing is supplied to employees without cost or at a reduced cost. | Nature of the Employer's Business or Activities: 19. The nature of the employer's business or activities will be considered when determining the suitability of the designs that make up the approved occupational clothing. For example, items of clothing that may be suitable for a business operating in an office environment may not be suitable for activities carried on at a plant nursery or a boat building factory. | Single Items of Clothing: 20. Single items of occupational clothing, other than full body garments (such as dresses), will not be admitted to the Register. Consequently, expenditure on such items is ineligible for deductibility under section 8-1 of the Act. | (a) stand alone - a corporate, product or service identifier which is a discreet symbol, logo, initial, form of words etc. and which is distinct from the item of clothing to which it is affixed; and (b) pattern - a corporate, product or service identifier which is used in the form of a distinctive pattern over the entire item of clothing and which forms an integral part of that clothing. | The identifier does not include outlines or boxes which are not part of the logo. | 22. An identifier must appear at least once on the external surface of each item of occupational clothing including accessories. In addition, the occupational clothing must be designed to ensure that when two or more items are worn together at least one 'stand alone' identifier or an approved identifier pattern should be plainly visible to the casual observer. Furthermore, the clothing must not, after the addition of identifiers, be available for rental or purchase by the general public. | 'Stand Alone' Identifiers: (a) Clothing items: The stand alone identifier should be sufficient to cover 80% of a 4 square centimetre area (eg 2 cm x 2 cm, 1 cm x 4 cm etc.) This will allow identifiers of different shapes to qualify. (b) Accessories: The stand alone identifier should cover a 1 square centimetre area. | These are minimum qualifications only, and the identifiers may be larger. | 24. A 'stand alone' identifier must be permanently affixed by being, for example, ironed on, sewn down on all sides, embroidered into, or printed onto an item of clothing. Detachable badges, pins, buttons and flag tags sewn into seams are not acceptable and will not qualify clothing for entry on the Register. | Pattern Identifiers: (a) identifiers used in the pattern are, of a contrasting colour to the main background colour, a minimum size of 1 cm x 1 cm and there are a minimum of three such identifiers in an area of material measuring 15 cm x 15 cm; and (b) the employer, product or service depicted is easily identifiable from a distance of two metres. | 26. It will not be sufficient that a pattern is used exclusively by an employer if the employer, product or service cannot be distinguished by that pattern. Thus, the pattern must be used by the employer in a manner similar to advertising so that the public readily recognises it. (It is accepted that new identifiers or patterns may take some time to be readily recognised by the public and this will not detract from the acceptance of the identifier or pattern.) For example, the yellow and black square and the red bullseye, used by two well known organisations. | Colours: 27. The use of a large number of colours would make it difficult to say that a design is distinctive. Therefore, the total number of colours or shades used in the design (including highlight colours but not including the colours used in identifiers) must be limited to a maximum of eight including black and white. | (a) the male and female designs; and (b) the designs for each class of employee. | (i) where it is a requirement for safety reasons for employees in different classes to be easily identifiable; or (ii) where the employer maintains separate public identities for parts of its organisation, the employer may elect for this criterion to apply separately to each part of the organisation. | 29. The limitation on the number of colours to be used in the design is not affected by the weight or construction of the fabric, its content, or whether it is knitted or woven, eg. a navy woven skirt and matching navy knitwear would be considered to be one plain colour only. | (1) Navy (2) White (3) Navy/White Dots (4) Navy/White Stripes (5) Navy/White Floral Print | Total Number of Employees in a Class | Full body garments Overalls etc. | Outer, upper body garments Jackets/knitwear etc. | Inner, upper body garments Shirts/t shirts etc. | Lower body garments Pants/trousers/shorts etc. | Full Body Garments Overalls/dresses etc. | Inner, upper body garments Blouses/shirts/t shirts etc. | Lower body garments Pants/trousers/skirts/shorts etc. | Range: 31. Provided that each item of clothing in each design has the identifiers, as outlined in clauses 21 to 26 above, attached and the colour/pattern/print combinations are within the permissible numbers outlined in the table at Clause 30, there is no limit to the number of styles that can be used for any one item of clothing. Style in this sense means for example an A line skirt, pleated skirt, short sleeved shirt, collarless shirt etc. Therefore in the example at Clause 30 the navy shirt may come in long or short sleeves and still only count as one colour/pattern/print combination. However, should the shirt have a white collar or trim that would count as a separate colour/pattern/print combination. The use of white buttons, or up to two lines of white running stitch as a trim would mean that the navy shirt would still only count as one colour/pattern/print combination. | 32. Changes in colours, identifiers and patterns can detract from the design's ability to be easily recognised as approved occupational clothing and therefore also detract from its distinctive look. It is expected that the overall look or concept of an approved occupational clothing design must be able to last between three to five years and not be changed merely to follow the latest fashions. | 33. However, this requirement will not of itself prevent gradual changes to any design that does not disturb the overall look of that design, or prevent an employer totally changing its design(s) if it wishes to change its 'corporate' identity or consumer/public perceptions about the employing organisation or its employees. | Changes to Designs: 34. Each change or variation of a design (but excluding changes of style only) must be approved by the administering authority. Once a design is changed, either in total or just an item or two, it would be expected that the employer would, within a period of 12 months, request that the superseded design or items be removed from the Register. The costs of rental, purchase or maintenance of the superseded design or items, incurred by employees, will cease to be eligible for tax deductibility from the date of the removal of the design or item from the Register. | 35. It is therefore necessary for the employer to nominate which design or item is being replaced by the new variation. | 36. Where a design change is proposed for more than one item of clothing, all changes must be presented for approval at the one time. | 37. Accessories such as belts, ties, handkerchiefs, long walk socks (for wearing with shorts), handbags, briefcases, trench coats, raincoats, scarves, tie pins/clips, scrunchies, bow ties, umbrellas, head/sweat bands and hats which are made of the same distinctively patterned fabrics as the other items in the design, or have a 'stand alone' identifier, will form part of the design. | 38. Shoes, short socks, stockings and underwear will not form part of approved occupational clothing in any circumstance."}
{"Instrument_Reference": "LI 2025/19", "Title": "Income Tax Assessment (Methods for Valuing Unlisted Shares for the Employee Share Scheme start-up concession) Legislative Instrument 2025", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Income tax > Employee share schemes > 2025", "Date_of_Issue": "9 September 2025", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2025L01085", "Registration_Date": "11 September 2025", "Body": "1 Name: This instrument is the Income Tax Assessment (Methods for Valuing Unlisted Shares for the Employee Share Scheme start-up concession) Legislative Instrument 2025. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 October 2025 1 October 2025 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 960-412(2) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 995-1 of the Act, including the following: (a) Employee Share Scheme; (b) ESS interest; (c) market value; (d) small business entity. (a) Employee Share Scheme; (b) ESS interest; (c) market value; (d) small business entity. In this instrument: Act means the Income Tax Assessment Act 1997. financial report has the meaning given by section 9 of the Corporations Act 2001. raised capital means funds raised by a company through the issue of instruments of debt, equity, or a combination of debt and equity. suitable valuer means a person having the skill, knowledge and experience required to determine the market value of unlisted shares in a company. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Approved methods: (1) The methods set out in sections 7 and 8 are approved for working out the market value of an unlisted ordinary share in a company, for the purposes of determining if the conditions relating to market value in subsection 83A-33(5) of the Act are satisfied, if: (a) the company provides an ESS interest to a participant at that time; and (b) the company's directors reasonably anticipate that there will not be a change of control of the company within the period ending 6 months after that time. (a) the company provides an ESS interest to a participant at that time; and (b) the company's directors reasonably anticipate that there will not be a change of control of the company within the period ending 6 months after that time. (2) Where a company chooses to use a method to work out the market value that results in a value not less than the market value worked out using a method it could have otherwise chosen under subsection 6(1), that method is approved. | 7 Method One: (1) Under this method, the market value of an unlisted ordinary share in a company is: (a) worked out by either: (i) the chief financial officer of the company; or (ii) a suitable valuer; (b) worked out taking into account the following matters on a reasonable basis: (i) the value of tangible and intangible assets of the company; (ii) the market value of similar businesses (including through the use of earnings multiples); (iii) uplifts and discounts for control premiums, lack of marketability and key person risk; (iv) the present value of anticipated future cash flows; and (c) endorsed, both the methodology and value, in a written resolution by the company's directors. (a) worked out by either: (i) the chief financial officer of the company; or (ii) a suitable valuer; (b) worked out taking into account the following matters on a reasonable basis: (i) the value of tangible and intangible assets of the company; (ii) the market value of similar businesses (including through the use of earnings multiples); (iii) uplifts and discounts for control premiums, lack of marketability and key person risk; (iv) the present value of anticipated future cash flows; and (c) endorsed, both the methodology and value, in a written resolution by the company's directors. (i) the chief financial officer of the company; or (ii) a suitable valuer; (i) the value of tangible and intangible assets of the company; (ii) the market value of similar businesses (including through the use of earnings multiples); (iii) uplifts and discounts for control premiums, lack of marketability and key person risk; (iv) the present value of anticipated future cash flows; and | 8 Method Two: (1) Under this method, the market value of an unlisted ordinary share in a company is worked out by applying the method statement set out in subsection 8(3). (2) This method is only approved where the company: (a) has not raised capital of more than $10 million during the period of 12 months immediately before the time of the valuation; and (b) at the time of valuation, either: (i) has been incorporated for not more than 7 years; or (ii) is a small business entity; and (c) has prepared, or will prepare, a financial report for the year in which the time of valuation occurs. (a) has not raised capital of more than $10 million during the period of 12 months immediately before the time of the valuation; and (b) at the time of valuation, either: (i) has been incorporated for not more than 7 years; or (ii) is a small business entity; and (c) has prepared, or will prepare, a financial report for the year in which the time of valuation occurs. (i) has been incorporated for not more than 7 years; or (ii) is a small business entity; and (3) The method statement for the purposes of subsection 8(1) is as follows: Step 1 – work out the net tangible assets value of the company (disregarding any preference shares on issue). Step 2 – work out the amount that would be required to discharge the company's obligation in respect of its preference shares on issue at the time of valuation if those shares were redeemed, cancelled, bought back or otherwise satisfied at that time (disregard any contingencies as to the provision of that return and any return that would not rank before ordinary shareholders upon a winding up). Step 3 – subtract the Step 2 result from the Step 1 result. Step 4 – divide the Step 3 result by the total number of: (i) ordinary shares; and (ii) any preference shares that may participate together with any ordinary shares in the residual assets of the company upon a winding up; on issue in the company at the time of valuation. Step 2 – work out the amount that would be required to discharge the company's obligation in respect of its preference shares on issue at the time of valuation if those shares were redeemed, cancelled, bought back or otherwise satisfied at that time (disregard any contingencies as to the provision of that return and any return that would not rank before ordinary shareholders upon a winding up). Step 3 – subtract the Step 2 result from the Step 1 result. Step 4 – divide the Step 3 result by the total number of: (i) ordinary shares; and (ii) any preference shares that may participate together with any ordinary shares in the residual assets of the company upon a winding up; on issue in the company at the time of valuation. Income Tax Assessment (Methods for Valuing Unlisted Shares) Approval 2015 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2025/19 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202519/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following legislative instrument."}
{"Instrument_Reference": "ETP 2019/1", "Title": "Income Tax: Employment Termination Payments Redundancy Trusts (12 month rule) Determination 2019", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Determination", "Topic_Category": "Current > Income tax > Employment termination payments > 2019", "Date_of_Issue": "4 March 2019", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2019L00409", "Registration_Date": "26 March 2019", "Body": "1. Name of determination: This determination is the Income Tax: Employment Termination Payments Redundancy Trusts (12 month rule) Determination 2019. | 2. Commencement: This determination is taken to have commenced on the day after it is registered on the Federal Register of Legislation. | 3. Application: This determination applies to a payment received by a person, after the date that this determination is registered on the Federal Register of Legislation, if the payment is received from a redundancy trust: (a) either i) in consequence of the termination of that person's employment; or ii) after another person's death, in consequence of the termination of that other person's employment; and (b) more than 12 months after that termination; and (c) is not a payment under section 82-135 of the Income Tax Assessment Act 1997 (ITAA 1997). (a) either i) in consequence of the termination of that person's employment; or ii) after another person's death, in consequence of the termination of that other person's employment; and (b) more than 12 months after that termination; and (c) is not a payment under section 82-135 of the Income Tax Assessment Act 1997 (ITAA 1997). i) in consequence of the termination of that person's employment; or ii) after another person's death, in consequence of the termination of that other person's employment; and In this determination, such a payment is called a late termination payment. | 4. Repeal of previous determination: This determination replaces Employment Termination Payments Redundancy Trusts (12 month rule) Determination 2009 (F2009L00716) registered on 12 March 2009. The previous determination is repealed on commencement of this determination. | 5. Determination: This determination is made in accordance with paragraph 82-130(7) of the ITAA 1997. Paragraph 82-130(1)(b) of the ITAA 1997 does not apply to a late termination payment if: a) the person whose employment was terminated was a member of a redundancy trust and an application for the payment was lodged with the trustee of the redundancy trust within 12 months of the person becoming entitled to the payment under the terms of the trust deed of the redundancy trust; and b) the payment was made by the trustee of the redundancy trust: (i) as soon as practicable after receipt of the application for payment; or (ii) no later than 2 years after the termination of the person's employment that led to the entitlement; whichever occurs earlier. a) the person whose employment was terminated was a member of a redundancy trust and an application for the payment was lodged with the trustee of the redundancy trust within 12 months of the person becoming entitled to the payment under the terms of the trust deed of the redundancy trust; and b) the payment was made by the trustee of the redundancy trust: (i) as soon as practicable after receipt of the application for payment; or (ii) no later than 2 years after the termination of the person's employment that led to the entitlement; whichever occurs earlier. (i) as soon as practicable after receipt of the application for payment; or (ii) no later than 2 years after the termination of the person's employment that led to the entitlement; | 6. Definitions: In this Determination: 'redundancy trust' means: (a) a fund that : (i) is endorsed as an approved worker entitlement fund under subsection 58PB(3) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA); or (ii) the entity that operates the fund is endorsed for the operation of the fund under subsection 58PB (3A) of the FBTAA; or (b) a fund that, just before 28 June 2011, was an approved worker entitlement fund under subsection 58PB(2) of the FBTAA. 'member of a redundancy trust' means a person who is entitled to a payment/s under the terms of the redundancy trust's deed due to termination of employment. (a) a fund that : (i) is endorsed as an approved worker entitlement fund under subsection 58PB(3) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA); or (ii) the entity that operates the fund is endorsed for the operation of the fund under subsection 58PB (3A) of the FBTAA; or (b) a fund that, just before 28 June 2011, was an approved worker entitlement fund under subsection 58PB(2) of the FBTAA. (i) is endorsed as an approved worker entitlement fund under subsection 58PB(3) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA); or (ii) the entity that operates the fund is endorsed for the operation of the fund under subsection 58PB (3A) of the FBTAA; or", "Related_Explanatory_Statements": "ETP 2019/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination replaces Employment Termination Payments Redundancy Trusts (12 month rule) Determination 2009 (F2009L00716) registered on 12 March 2009. The previous determination is repealed on commencement of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/ETP20191/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "ETP 2018/1", "Title": "Income Tax Employment Termination Payments (12 month rule) Determination 2018", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Income tax > Employment termination payments > 2018", "Date_of_Issue": "7 December 2017", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2018L00431", "Registration_Date": "28 March 2018", "Body": "1. Name of Instrument: This determination is the Income Tax Employment Termination Payments (12 month rule) Determination 2018. | 2. Commencement: This instrument is taken to have commenced on the day after it is registered on the Federal Register of Legislation. | 3. Application: This determination applies to a payment received, after the date that this instrument is registered on the Federal Register of Legislation, by a person if the payment is received: (a) either (i) in consequence of the termination of that person's employment; or (ii) after another person's death, in consequence of the termination of that other person's employment; and (b) more than 12 months after that termination; and (c) is not a payment under section 82-135 of the Income Tax Assessment Act 1997. In this determination, such a payment is called a late termination payment. (a) either (i) in consequence of the termination of that person's employment; or (ii) after another person's death, in consequence of the termination of that other person's employment; and (b) more than 12 months after that termination; and (c) is not a payment under section 82-135 of the Income Tax Assessment Act 1997. (i) in consequence of the termination of that person's employment; or (ii) after another person's death, in consequence of the termination of that other person's employment; and In this determination, such a payment is called a late termination payment. | 4. Repeal of previous determination: This determination replaces Employment Termination Payments (12 month rule) Determination 2007 F2007L04372 (the previous determination) registered on 16 November 2007. The previous determination is repealed on commencement of this determination. | 5. Determination: This determination is made in accordance with subsection 82-130(7) of the Income Tax Assessment Act 1997 (ITAA 1997). Paragraph 82-130(1)(b) of the ITAA 1997 does not apply to a late termination payment if the payment is received more than 12 months after the termination of a person's employment because: (a) legal action was commenced within 12 months of the termination of employment, of which the subject is either or both: (i) the person's entitlement to the payment; (ii) the amount of the person's entitlement; or (b) the payment was made by a liquidator, receiver or trustee in bankruptcy of an entity that is otherwise liable to make the payment, where that liquidator, receiver or trustee is appointed no later than 12 months after the termination of employment. (a) legal action was commenced within 12 months of the termination of employment, of which the subject is either or both: (i) the person's entitlement to the payment; (ii) the amount of the person's entitlement; or (b) the payment was made by a liquidator, receiver or trustee in bankruptcy of an entity that is otherwise liable to make the payment, where that liquidator, receiver or trustee is appointed no later than 12 months after the termination of employment. (i) the person's entitlement to the payment; (ii) the amount of the person's entitlement; or | 6. Definitions: In this Determination: 'liquidator' means a person who becomes a liquidator of a company and who has given the Commissioner of Taxation notice of that fact under subsection 260-45(2) of Schedule 1 to the Taxation Administration Act 1953. 'receiver' means a person who, in the capacity of receiver, or of receiver and manager, takes possession of a company's assets for the company's debenture holders and who has given the Commissioner of Taxation notice of that fact under subsection 260-75(2) of Schedule 1 to the Taxation Administration Act 1953. 'trustee in bankruptcy' means a person who, in the capacity of 'the trustee' as defined in section 5 of the Bankruptcy Act 1966, notifies the Commissioner of Taxation of the bankruptcy.", "Related_Explanatory_Statements": "ETP 2018/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination replaces Employment Termination Payments (12 month rule) Determination 2007 F2007L04372 (the previous determination) registered on 16 November 2007. The previous determination is repealed on commencement of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/ETP20181/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EC 2016/2", "Title": "Income Tax Assessment Act 1997 - Exploration Development Incentive Modulation Factor - Declaration Instrument (No. 2) 2016", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Determination", "Topic_Category": "Current > Income tax > Exploration credits > 2016", "Date_of_Issue": "29 November 2016", "Signatory": "Signed by Bruce Collins Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01854", "Registration_Date": "2 December 2016", "Body": "1. Name of Determination: This instrument is the Income Tax Assessment Act 1997 - Exploration Development Incentive Modulation Factor - Declaration Instrument (No. 2) 2016. | 2. Commencement: This instrument commences on the day after its registration. | 3. Repealing of existing instrument: This replacement instrument rectifies an incorrect date reference in the previous Legislative Instrument Income Tax Assessment Act 1997 - Exploration Development Incentive Modulation Factor - Declaration Instrument (No. 1) 2016 , R20161124L007 registered on 25 November 2016. | 4. Application: The modulation factor for the purposes of working out an entity's maximum exploration credit amount for the 2016-17 income year is 1.00. | 5. Determination (Who is covered by this Determination): This instrument applies to an entity that may create exploration credits under Subdivision 418-D of the Income Tax Assessment Act 1997 for the 2015-16 income year and calculates its maximum exploration credit amount for that income year in accordance with the method statement in subsection 418-85(2) to subsection 418-85(5) of the Income Tax Assessment Act 1997. | 6. Definitions: Terms used in this instrument have the same meaning as defined in the Income Tax Assessment Act 1997.", "Related_Explanatory_Statements": "EC 2016/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EC20162/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/33", "Title": "Income Tax: Alternative method for calculating the tax free component and taxable component of a superannuation benefit paid during the 2022-23 financial year for recipients of certain pensions under the Defence Force Retirement and Death Benefits Act 1973 and the Trust Deed referred to in section 4 of the Military Superannuation and Benefits Act 1991", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Income tax > Military superannuation > 2022", "Date_of_Issue": "19 September 2022", "Signatory": "Ben Kelly Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2022L01347", "Registration_Date": "14 October 2022", "Body": "1. Name of instrument: This determination is the Income Tax: Alternative method for calculating the tax free component and taxable component of a superannuation benefit paid during the 2022-23 financial year for recipients of certain pensions under the Defence Force Retirement and Death Benefits Act 1973 and the Trust Deed referred to in section 4 of the Military Superannuation and Benefits Act 1991. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Alternative method: For subsection 307-125(5) of the ITAA 1997, this instrument specifies an alternative method for calculating the tax free component and taxable component of superannuation benefits specified in section 4 that are paid during the 2022-23 financial year. The alternative method is as follows: (1) The superannuation benefit is taken to be paid in a way such that the tax free component and the taxable component of the benefit bears the same proportion to the amount of the benefit that the corresponding component of the superannuation interest identified in subsection 3(2) bears to the value of the superannuation interest. (2) For the purposes of subsection 3(1), the superannuation interest is the superannuation interest supporting a pension specified in section 4. For the purposes of this section, assume that the pension is a superannuation income stream. (3) For the purposes of subsection 3(1), determine the value of the superannuation interest and the amount of the tax free component and the taxable component of the interest when the relevant pension commenced. (4) For the avoidance of doubt, the tax free component and taxable component amounts determined in accordance with the alternative method set out in subsection 3(1) are subject to any modification to the tax free component and taxable component that may arise due to the application of section 307-145 or section 307-150 of the ITAA 1997. (1) The superannuation benefit is taken to be paid in a way such that the tax free component and the taxable component of the benefit bears the same proportion to the amount of the benefit that the corresponding component of the superannuation interest identified in subsection 3(2) bears to the value of the superannuation interest. (2) For the purposes of subsection 3(1), the superannuation interest is the superannuation interest supporting a pension specified in section 4. For the purposes of this section, assume that the pension is a superannuation income stream. (3) For the purposes of subsection 3(1), determine the value of the superannuation interest and the amount of the tax free component and the taxable component of the interest when the relevant pension commenced. (4) For the avoidance of doubt, the tax free component and taxable component amounts determined in accordance with the alternative method set out in subsection 3(1) are subject to any modification to the tax free component and taxable component that may arise due to the application of section 307-145 or section 307-150 of the ITAA 1997. | 4. Application: This instrument applies to the following superannuation benefits paid in the 2022-23 financial year, including any benefits paid before the commencement of this instrument: (1) superannuation lump sums paid to an individual as a pension in accordance with subsection 31(1) or subsection 32(1) of the DFRDB Act that commenced on or after 20 September 2007; (2) superannuation lump sums paid to an individual (reversionary beneficiary) as a pension in accordance with subsection 39(1), subsection 42(1) or subsection 43(1) of the DFRDB Act, where the primary beneficiary received superannuation benefits as a pension in accordance with section 31 or subsection 32(1) that commenced on or after 20 September 2007; (3) superannuation lump sums paid to an individual (non-reversionary beneficiary) as a pension in accordance with subsection 43A(1) or 43A(2) or subsection 44(2) of the DFRDB Act that commenced on or after 20 September 2007; (4) superannuation lump sums paid to an individual as a pension in accordance with rule 27(1) or rule 28(1) of the MSBS Rules that commenced on or after 20 September 2007; (5) superannuation lump sums paid to an individual (reversionary beneficiary) as a pension in accordance with rule 42(1), rule 42(3), or rule 46(1) of the MSBS Rules, where the primary beneficiary received superannuation benefits as a pension in accordance with rule 27(1) or rule 28(1) that commenced on or after 20 September 2007. (1) superannuation lump sums paid to an individual as a pension in accordance with subsection 31(1) or subsection 32(1) of the DFRDB Act that commenced on or after 20 September 2007; (2) superannuation lump sums paid to an individual (reversionary beneficiary) as a pension in accordance with subsection 39(1), subsection 42(1) or subsection 43(1) of the DFRDB Act, where the primary beneficiary received superannuation benefits as a pension in accordance with section 31 or subsection 32(1) that commenced on or after 20 September 2007; (3) superannuation lump sums paid to an individual (non-reversionary beneficiary) as a pension in accordance with subsection 43A(1) or 43A(2) or subsection 44(2) of the DFRDB Act that commenced on or after 20 September 2007; (4) superannuation lump sums paid to an individual as a pension in accordance with rule 27(1) or rule 28(1) of the MSBS Rules that commenced on or after 20 September 2007; (5) superannuation lump sums paid to an individual (reversionary beneficiary) as a pension in accordance with rule 42(1), rule 42(3), or rule 46(1) of the MSBS Rules, where the primary beneficiary received superannuation benefits as a pension in accordance with rule 27(1) or rule 28(1) that commenced on or after 20 September 2007. | 5. Definitions: DFRDB Act means the Defence Force Retirement and Death Benefits Act 1973. ITAA 1997 means the Income Tax Assessment Act 1997. MSBS Act means the Military Superannuation and Benefits Act 1991. MSBS Rules means the Military Superannuation and Benefits Rules set out in the Schedule to the Trust Deed referred to in section 4 of the MSBS Act. Terms in this instrument that are defined in the Income Tax Assessment Act 1997 have the same meaning as in that Act. Terms in this instrument that are defined in the Defence Force Retirement and Death Benefits Act 1973 and the Military Superannuation and Benefits Act 1991 have the same meaning as in those Acts, to the extent relevant. | 6. Repeals: Each instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule. Income Tax: Pre-1 July 2021 alternative method for calculating the tax free component and taxable component of a superannuation benefit for recipients of certain pensions under the Defence Force Retirement and Death Benefits Act 1973 and the Trust Deed referred to in section 4 of the Military Superannuation and Benefits Act 1991 (F2021L00901) | 1 The whole of the instrument: Income Tax: Alternative method for calculating the tax free component and taxable component of a superannuation benefit paid during the 2021-22 financial year for recipients of certain pensions under the Defence Force Retirement and Death Benefits Act 1973 and the Trust Deed referred to in section 4 of the Military Superannuation and Benefits Act 1991 (F2022L00004) | 2 The whole of the instrument: Instrument ID: 2022/SEO/0027", "Related_Explanatory_Statements": "LI 2022/33 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202233/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2019/1", "Title": "Industry Research and Development (Cooperative Research Centres Projects Program) Instrument 2018 ", "Enabling_Act": "Industry Research and Development Act 1986", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Income tax > Research and development > 2019", "Date_of_Issue": "21 March 2019", "Signatory": "Karen Andrews Minister for Industry, Science and Technology", "Registration_Number": "F2019L00419", "Registration_Date": "26 March 2019", "Body": "1 Name: This instrument is the Industry Research and Development (Cooperative Research Centres Projects Program) Instrument 2018 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. 27 March 2019 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 33 of the Industry Research and Development Act 1986. | 4 Definitions: In this instrument: Act means the Industry Research and Development Act 1986 . program means the Cooperative Research Centres Program. | 5 Prescribed program: (1) For the purposes of subsection 33(1) of the Act, the program is prescribed. (2) The program provides funding, in the form of medium to long-term grants of up to 10 years: (a) to support industry-led collaborative research partnerships to undertake high quality research aimed at solving industry-identified problems; and (b) to deliver tangible outcomes. (a) to support industry-led collaborative research partnerships to undertake high quality research aimed at solving industry-identified problems; and (b) to deliver tangible outcomes. (3) The purpose of the program is as follows: (a) to improve the competitiveness, productivity and sustainability of Australian industries, especially where Australia has a competitive strength, and in line with government priorities; (b) to foster high-quality research to solve industry-identified problems through industry-led and outcome-focused collaborative research partnerships between industry entities and research organisations; (c) to encourage and facilitate the participation of small and medium enterprises in collaborative research. (a) to improve the competitiveness, productivity and sustainability of Australian industries, especially where Australia has a competitive strength, and in line with government priorities; (b) to foster high-quality research to solve industry-identified problems through industry-led and outcome-focused collaborative research partnerships between industry entities and research organisations; (c) to encourage and facilitate the participation of small and medium enterprises in collaborative research. (4) In addition to funding from the Department administering the program, the program may also include funding from other non-corporate Commonwealth entities (within the meaning of the Public Governance, Performance and Accountability Act 2013). | 6 Specified legislative power: For the purposes of subsection 33(3) of the Act, the powers of the Parliament to make laws with respect to the following are specified: (a) trade and commerce with other countries, and among the States (within the meaning of paragraph 51(i) of the Constitution); (b) the provision of benefits to students (within the meaning of paragraph 51(xxiiiA) of the Constitution); (c) enterprises and activities that are peculiarly adapted to the government of a nation and cannot otherwise be carried on for the benefit of the nation. (a) trade and commerce with other countries, and among the States (within the meaning of paragraph 51(i) of the Constitution); (b) the provision of benefits to students (within the meaning of paragraph 51(xxiiiA) of the Constitution); (c) enterprises and activities that are peculiarly adapted to the government of a nation and cannot otherwise be carried on for the benefit of the nation.", "Related_Explanatory_Statements": "LI 2019/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20191/00001", "Unmatched_Content": "I, Karen Andrews, Minister for Industry, Science and Technology, make the following instrument."}
{"Instrument_Reference": "LI 2018/2", "Title": "Industry Research and Development (Cooperative Research Centres Projects Program) Instrument 2018 ", "Enabling_Act": "Industry Research and Development Act 1986", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Income tax > Research and development > 2018", "Date_of_Issue": "21 December 2018", "Signatory": "Karen Andrews Minister for Industry, Science and Technology", "Registration_Number": "F2019L00017", "Registration_Date": "4 January 2019", "Body": "1 Name: This instrument is the Industry Research and Development (Cooperative Research Centres Projects Program) Instrument 2018 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. 5 January 2019 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 33 of the Industry Research and Development Act 1986. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 5 Definitions: In this instrument: Act means the Industry Research and Development Act 1986 . program means the Cooperative Research Centres Projects Program. | 6 Prescribed program: (1) For the purposes of subsection 33(1) of the Act, the program is prescribed. (2) The program provides funding, in the form of short-term grants, to support: (a) industry-led collaborative research partnerships aimed at solving industry-identified problems; and (b) the engagement of small and medium enterprises in collaborative research. (a) industry-led collaborative research partnerships aimed at solving industry-identified problems; and (b) the engagement of small and medium enterprises in collaborative research. (3) The purpose of the program is as follows: (a) to improve the competitiveness, productivity and sustainability of Australian industries, especially where Australia has a competitive strength, and in line with government priorities; (b) to foster high-quality research to solve industry-identified problems through industry-led and outcome-focused collaborative research partnerships between industry entities and research organisations; (c) to encourage and facilitate the participation of small and medium enterprises in collaborative research. (a) to improve the competitiveness, productivity and sustainability of Australian industries, especially where Australia has a competitive strength, and in line with government priorities; (b) to foster high-quality research to solve industry-identified problems through industry-led and outcome-focused collaborative research partnerships between industry entities and research organisations; (c) to encourage and facilitate the participation of small and medium enterprises in collaborative research. (4) In addition to funding from the Department administering the program, the program may also include funding from other non-corporate Commonwealth entities (within the meaning of the Public Governance, Performance and Accountability Act 2013). | 7 Specified legislative power: For the purposes of subsection 33(3) of the Act, the powers of the Parliament under paragraph 51(xx) of the Constitution to make laws with respect to foreign corporations and trading or financial corporations formed within the limits of the Commonwealth are specified. | 8 Eligibility criteria relating to program: For the purposes of subsection 33(4) of the Act, the eligibility criteria relating to the program include the requirement that applicants must be trading or financial corporations to which paragraph 51(xx) of the Constitution applies. Industry Research and Development (Cooperative Research Centres Projects Program) Instrument 2017 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2018/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20182/00001", "Unmatched_Content": "I, Karen Andrews, Minister for Industry, Science and Technology, make the following instrument."}
{"Instrument_Reference": "LI 2026/16", "Title": "Taxation Laws (Requirement to Lodge a Return for the 2026 year) Instrument 2026 ", "Enabling_Act": "Income Tax Assessment Act 1936, Income Tax Assessment Act 1997, Superannuation Industry (Supervision) Act 1993, Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2026", "Date_of_Issue": "21 May 2026", "Signatory": "Rob Heferen Commissioner of Taxation", "Registration_Number": "F2026L00618", "Registration_Date": "22 May 2026", "Body": "1 Name: This instrument is the Taxation Laws (Requirement to Lodge a Return for the 2026 year) Instrument 2026 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under: (a) sections 130, 148, 161 and 163 of the ITAA 1936; (b) section 214-15 of the ITAA 1997; (c) section 35D of the SISA; and (d) section 390-5 in Schedule 1 to the TAA. (a) sections 130, 148, 161 and 163 of the ITAA 1936; (b) section 214-15 of the ITAA 1997; (c) section 35D of the SISA; and (d) section 390-5 in Schedule 1 to the TAA. | 4 Guide to this instrument: This instrument sets out who is required to lodge an income tax return, a franking return, a venture capital deficit tax return, an ancillary fund return and a community charity return for the 2026 year. These returns must be given in the approved form. This instrument sets out when these returns must be lodged, noting that the Commissioner may defer the time for lodgment of any return to a later date under section 388-55 in Schedule 1 to the TAA. This instrument also deals with when returns and statements for self managed superannuation funds must be lodged. Any person who does not give a return, or any other information when and as required under a taxation law, commits an offence under section 8C of the TAA. They may also become liable to pay a penalty under Division 286 in Schedule 1 to the TAA. In addition, a trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the SISA commits an offence under section 35D of the SISA. This instrument does not prevent the Commissioner from issuing a notice under sections 162 or 163 of the ITAA 1936 requiring a person to give the Commissioner, in the approved form and within the time required, a return, or a further or fuller return, or any information, statement or document about the person's financial affairs. It also does not prevent the Commissioner from issuing a notice under section 214-20 of the ITAA 1997 or section 214-10 of the ITTPA 1997 requiring a corporate tax entity to give the Commissioner, in the approved form and within the time required, a franking return. This instrument does not prevent the Commissioner from granting an exemption from lodgment. This instrument sets out when these returns must be lodged, noting that the Commissioner may defer the time for lodgment of any return to a later date under section 388-55 in Schedule 1 to the TAA. This instrument also deals with when returns and statements for self managed superannuation funds must be lodged. Any person who does not give a return, or any other information when and as required under a taxation law, commits an offence under section 8C of the TAA. They may also become liable to pay a penalty under Division 286 in Schedule 1 to the TAA. In addition, a trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the SISA commits an offence under section 35D of the SISA. This instrument does not prevent the Commissioner from issuing a notice under sections 162 or 163 of the ITAA 1936 requiring a person to give the Commissioner, in the approved form and within the time required, a return, or a further or fuller return, or any information, statement or document about the person's financial affairs. It also does not prevent the Commissioner from issuing a notice under section 214-20 of the ITAA 1997 or section 214-10 of the ITTPA 1997 requiring a corporate tax entity to give the Commissioner, in the approved form and within the time required, a franking return. This instrument does not prevent the Commissioner from granting an exemption from lodgment. | 5 Definitions: In this instrument: 2026 year means: (a) for a person who has a substituted accounting period, that period; or (b) for any other person, the year of income ended 30 June 2026. AASLA means the Australian Apprenticeship Support Loans Act 2014. Note: Until 31 December 2023, this Act was named the Trade Support Loans Act 2014. ACNC means the Australian Charities and Not-for-profits Commission. ACNC Act means the Australian Charities and Not-for-profits Commission Act 2012. approved form has the meaning given by section 388-50 in Schedule 1 to the TAA. assessable income has the meaning given by sections 6-5, 6-10, 6-15, 17-10 and 17-30 of the ITAA 1997. attribution CCIV sub-fund trust is a CCIV sub-fund trust that is an attribution managed investment trust (AMIT) for the year of income by the application of Divisions 275 and 276 of the ITAA 1997, as modified by sections 195-130 and 195-135 of the ITAA 1997. attribution managed investment trust (AMIT) has the meaning given by section 276-10 of the ITAA 1997. Australia has the meaning affected by section 960-505 of the ITAA 1997. CCIV subfund trust has the meaning given by subsection 195-110(2) of the ITAA 1997. community charity corporation has the meaning given by subsection 426-180(1) in Schedule 1 to the TAA. community charity trust has the meaning given by subsection 426-117(1) in Schedule 1 to the TAA. company has the meaning given by section 995-1 of the ITAA 1997. corporate collective investment vehicle (CCIV) has the meaning given by section 995-1 of the ITAA 1997. corporate tax entity has the meaning given by section 960-115 of the ITAA 1997. entity has the meaning given by section 960-100 of the ITAA 1997. foreign hybrid has the meaning given by section 830-5 of the ITAA 1997. full self-assessment taxpayer means: (a) a company; (b) a trustee of a public trading trust; (c) a trustee of an approved deposit fund; (d) a trustee of a superannuation fund; (e) a trustee of a pooled superannuation trust; and (f) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. HESA means the Higher Education Support Act 2003. ITAA 1936 means the Income Tax Assessment Act 1936. ITAA 1997 means the Income Tax Assessment Act 1997. ITTPA 1997 means the Income Tax (Transitional Provisions) Act 1997. managed investment trust (MIT) has the meaning given by section 275-10 of the ITAA 1997. net income, in relation to a partnership, has the meaning given by section 90 of the ITAA 1936. partnership loss has the meaning given by section 90 of the ITAA 1936. person includes: (a) a partner of a partnership (including a foreign hybrid) and, subject to subsections 6(12) and 7(5), the provisions in this instrument apply to a partner's duty to provide a partnership return as if the partnership was itself a person; (b) a trustee of a trust estate; and (c) a full self-assessment taxpayer. Note: Under section 91 of the ITAA 1936, a partnership shall furnish a return of the income of the partnership, but shall not be liable to pay tax. Subsection 6(12) of this instrument enables a partner (or, if there is no partner resident in Australia, a partnership's agent) to lodge a partnership return for the partnership. primary production business has the meaning given by section 995-1 of the ITAA 1997. rebate income has the meaning given by section 6 of the ITAA 1936. SISA means the Superannuation Industry (Supervision) Act 1993. SSA means the Social Security Act 1991. substituted accounting period means an accounting period that a person has been granted leave to adopt under section 18 of the ITAA 1936, instead of the year of income ended 30 June 2026. TAA means the Taxation Administration Act 1953. taxable income has the meaning given by section 4-15 of the ITAA 1997. VETSLA means the VET Student Loans Act 2016. year of income means an income year as defined in section 995-1 of the ITAA 1997. (a) for a person who has a substituted accounting period, that period; or (b) for any other person, the year of income ended 30 June 2026. (a) a company; (b) a trustee of a public trading trust; (c) a trustee of an approved deposit fund; (d) a trustee of a superannuation fund; (e) a trustee of a pooled superannuation trust; and (f) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. (a) a partner of a partnership (including a foreign hybrid) and, subject to subsections 6(12) and 7(5), the provisions in this instrument apply to a partner's duty to provide a partnership return as if the partnership was itself a person; (b) a trustee of a trust estate; and (c) a full self-assessment taxpayer. | 6 Requirement to lodge an income tax return: (1) Under sections 130, 148 and 161 of the ITAA 1936, every person covered by one or more of subsections 6(2) to 6(12) is required to give a return for the 2026 year unless an exception in section 7 applies to them. (2) Every person must lodge a return if during the 2026 year one or more of the following apply to them: (a) they had an amount withheld from payments or an amount paid to the Commissioner under the pay as you go (PAYG) withholding system other than payments: (i) covered by sections 12-140 and 12-145 in Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); (ii) covered by Subdivision 12-F in Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); (iii) covered by Subdivision 12-FA in Schedule 1 to the TAA (relating to departing Australia superannuation payments); (iv) covered by section 12-319A in Schedule 1 to the TAA (relating to payments to persons participating in the labour mobility programs covered by section 840-906 of the ITAA 1997); (v) covered by section 12-320 in Schedule 1 to the TAA (relating to mining payments); (vi) covered by Subdivision 12-H in Schedule 1 to the TAA (relating to fund payments from withholding MITs); (vii) covered by Subdivision 12A-C in Schedule 1 to the TAA (relating to deemed payments by AMITs); or (viii) withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (b) they incurred a tax loss or are entitled to deduct a tax loss; (c) they made a net capital loss, or are entitled to apply a net capital loss of an earlier year of income; (d) they were a company or trust estate that has undeducted tax losses or unapplied net capital losses of more than $1,000 from any earlier year of income; (e) they were a company that transferred a tax loss or net capital loss to another group company; (f) they carried on a business; (g) they were entitled to income as a beneficiary of a trust estate that has operated a primary production business in Australia; (h) they had an individual interest in the net income or partnership loss of a partnership which operated a primary production business in Australia; (i) they were at all times under 18 years of age and either their income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or their income from dividends or distributions and franking credits was more than $416; (j) they received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived in respect of approved overseas projects and exempting income earned in overseas employment) and received $1 or more of other income; (k) they paid an instalment amount under the PAYG instalment system; (l) they were a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons); (m) they were entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses); (n) they had identified on their payment summary or income statement: (i) reportable fringe benefits; or (ii) reportable employer superannuation contributions; (o) they derived assessable income from dividends or distributions and franking credits of more than $18,200; (p) they had made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; (q) they have exceeded their concessional or their non-concessional contributions cap for the corresponding financial year; or (r) they received an Australian superannuation lump sum that included: (i) an untaxed element when aged 60 years or over; or (ii) a taxed element or an untaxed element when aged under 60 years. (a) they had an amount withheld from payments or an amount paid to the Commissioner under the pay as you go (PAYG) withholding system other than payments: (i) covered by sections 12-140 and 12-145 in Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); (ii) covered by Subdivision 12-F in Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); (iii) covered by Subdivision 12-FA in Schedule 1 to the TAA (relating to departing Australia superannuation payments); (iv) covered by section 12-319A in Schedule 1 to the TAA (relating to payments to persons participating in the labour mobility programs covered by section 840-906 of the ITAA 1997); (v) covered by section 12-320 in Schedule 1 to the TAA (relating to mining payments); (vi) covered by Subdivision 12-H in Schedule 1 to the TAA (relating to fund payments from withholding MITs); (vii) covered by Subdivision 12A-C in Schedule 1 to the TAA (relating to deemed payments by AMITs); or (viii) withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (b) they incurred a tax loss or are entitled to deduct a tax loss; (c) they made a net capital loss, or are entitled to apply a net capital loss of an earlier year of income; (d) they were a company or trust estate that has undeducted tax losses or unapplied net capital losses of more than $1,000 from any earlier year of income; (e) they were a company that transferred a tax loss or net capital loss to another group company; (f) they carried on a business; (g) they were entitled to income as a beneficiary of a trust estate that has operated a primary production business in Australia; (h) they had an individual interest in the net income or partnership loss of a partnership which operated a primary production business in Australia; (i) they were at all times under 18 years of age and either their income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or their income from dividends or distributions and franking credits was more than $416; (j) they received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived in respect of approved overseas projects and exempting income earned in overseas employment) and received $1 or more of other income; (k) they paid an instalment amount under the PAYG instalment system; (l) they were a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons); (m) they were entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses); (n) they had identified on their payment summary or income statement: (i) reportable fringe benefits; or (ii) reportable employer superannuation contributions; (o) they derived assessable income from dividends or distributions and franking credits of more than $18,200; (p) they had made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; (q) they have exceeded their concessional or their non-concessional contributions cap for the corresponding financial year; or (r) they received an Australian superannuation lump sum that included: (i) an untaxed element when aged 60 years or over; or (ii) a taxed element or an untaxed element when aged under 60 years. (i) covered by sections 12-140 and 12-145 in Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); (ii) covered by Subdivision 12-F in Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); (iii) covered by Subdivision 12-FA in Schedule 1 to the TAA (relating to departing Australia superannuation payments); (iv) covered by section 12-319A in Schedule 1 to the TAA (relating to payments to persons participating in the labour mobility programs covered by section 840-906 of the ITAA 1997); (v) covered by section 12-320 in Schedule 1 to the TAA (relating to mining payments); (vi) covered by Subdivision 12-H in Schedule 1 to the TAA (relating to fund payments from withholding MITs); (vii) covered by Subdivision 12A-C in Schedule 1 to the TAA (relating to deemed payments by AMITs); or (viii) withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (i) reportable fringe benefits; or (ii) reportable employer superannuation contributions; (i) an untaxed element when aged 60 years or over; or (ii) a taxed element or an untaxed element when aged under 60 years. (3) Every person must lodge a return if they were not a full self-assessment taxpayer during the 2026 year and were either: (a) an Australian resident: (i) for the whole of the 2026 year, whose taxable income for the 2026 year was more than $18,200; or (ii) for only part of the 2026 year, whose taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (b) not an Australian resident at any time during the 2026 year and derived income (including capital gains) that is taxable in Australia other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(iv), 6(2)(a)(vi) or 6(2)(a)(vii). (a) an Australian resident: (i) for the whole of the 2026 year, whose taxable income for the 2026 year was more than $18,200; or (ii) for only part of the 2026 year, whose taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (b) not an Australian resident at any time during the 2026 year and derived income (including capital gains) that is taxable in Australia other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(iv), 6(2)(a)(vi) or 6(2)(a)(vii). (i) for the whole of the 2026 year, whose taxable income for the 2026 year was more than $18,200; or (ii) for only part of the 2026 year, whose taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (4) A full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) must lodge a return if, during the 2026 year, they were either: (a) an Australian resident, who derived income (including capital gains) from sources in or outside Australia; or (b) a non-resident of Australia, who derived income (including capital gains) that is taxable in Australia, other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(vi) or 6(2)(a)(vii). (a) an Australian resident, who derived income (including capital gains) from sources in or outside Australia; or (b) a non-resident of Australia, who derived income (including capital gains) that is taxable in Australia, other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(vi) or 6(2)(a)(vii). (5) A trustee of a superannuation fund, an approved deposit fund, or a pooled superannuation trust must lodge a return if, during the 2026 year, the trustee was: (a) an Australian resident; or (b) a non-resident of Australia, who derived income (including capital gains) that is taxable in Australia, other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(vi) or 6(2)(a)(vii). Note 1: Trustees of self-managed superannuation funds to which subsection 6(5) applies must lodge the Self-managed superannuation fund annual return 2026. Note 2: Other entities to which subsection 6(5) applies must lodge the Fund income tax return 2026. (a) an Australian resident; or (b) a non-resident of Australia, who derived income (including capital gains) that is taxable in Australia, other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(vi) or 6(2)(a)(vii). Note 1: Trustees of self-managed superannuation funds to which subsection 6(5) applies must lodge the Self-managed superannuation fund annual return 2026. Note 2: Other entities to which subsection 6(5) applies must lodge the Fund income tax return 2026. (6) A trustee of a trust estate (including if they are taken to be a trustee of a trust estate under a provision of the ITAA 1936 or ITAA 1997) that derived income (including capital gains) during the 2026 year must lodge a return. The return must be lodged by: (a) the trustee resident in Australia; or (b) if there is no trustee resident in Australia, the trust's public officer or (if no public officer is appointed) the trust's agent in Australia. Note 1: The trustee of an AMIT to which subsection 6(6) applies must lodge an Attribution managed investment trust tax return 2026. Note 2: The trustee of an attribution CCIV sub-fund trust to which subsection 6(6) applies must lodge an Attribution CCIV sub-fund tax return 2026. Note 3: Other trustees to which subsection 6(6) applies must lodge the Trust tax return 2026. (a) the trustee resident in Australia; or (b) if there is no trustee resident in Australia, the trust's public officer or (if no public officer is appointed) the trust's agent in Australia. Note 1: The trustee of an AMIT to which subsection 6(6) applies must lodge an Attribution managed investment trust tax return 2026. Note 2: The trustee of an attribution CCIV sub-fund trust to which subsection 6(6) applies must lodge an Attribution CCIV sub-fund tax return 2026. Note 3: Other trustees to which subsection 6(6) applies must lodge the Trust tax return 2026. (7) Every person must lodge a return if they are: (a) the master of a ship, or the agent or other representative in Australia of the owner or charterer of a ship, within Division 12 of Part III of the ITAA 1936, and there is an amount paid or payable in the 2026 year to the owner or charterer of that ship for the purposes of that Division; or (b) a person having control of a non-resident's money under section 255 of the ITAA 1936. Note: A person covered by subsection 6(7) must lodge a separate return for each person for whom they are an agent in addition to their own return (if they are required to lodge their own return). (a) the master of a ship, or the agent or other representative in Australia of the owner or charterer of a ship, within Division 12 of Part III of the ITAA 1936, and there is an amount paid or payable in the 2026 year to the owner or charterer of that ship for the purposes of that Division; or (b) a person having control of a non-resident's money under section 255 of the ITAA 1936. Note: A person covered by subsection 6(7) must lodge a separate return for each person for whom they are an agent in addition to their own return (if they are required to lodge their own return). (8) An agent for a non-resident insurer or an agent for a non-resident reinsurer must lodge a return if they are liable to pay tax for the 2026 year under Division 15 of Part III of the ITAA 1936. Note 1: A person covered by subsection 6(8) must lodge an aggregate return for their position as agent in addition to their own return (if they are required to lodge their own return). Note 2: Section 148 of the ITAA 1936 deals with reinsurance with non-residents and imposes certain requirements to furnish returns. Note 1: A person covered by subsection 6(8) must lodge an aggregate return for their position as agent in addition to their own return (if they are required to lodge their own return). Note 2: Section 148 of the ITAA 1936 deals with reinsurance with non-residents and imposes certain requirements to furnish returns. (9) A company that was a head company of either a consolidated group or a multiple entry consolidated (MEC) group under Part 3-90 of the ITAA 1997 during the 2026 year must lodge a return. (10) Every person must lodge a return if they were a foreign resident (within the meaning of section 995-1 of the ITAA 1997) during the 2026 year and: (a) on 1 June immediately preceding the 2026 year had an accumulated Higher Education Loan Program (HELP) debt (within the meaning of section 140-25 of the HESA), or an accumulated Australian Apprenticeship Support Loan (AASL) debt (within the meaning of section 35 of the AASLA) or an accumulated VET Student Loan (VETSL) debt (within the meaning of section 23CC of the VETSLA); and (b) their income (including foreign-sourced income) was more than $16,750 for the 2026 year. Note 1: A person covered by subsection 6(10) must also give a notice relating to their income (including foreign-sourced income); see subsection 154-18(3) of the HESA, subsection 47C(3) of the AASLA, and subsection 23ED(3) of the VETSLA. (a) on 1 June immediately preceding the 2026 year had an accumulated Higher Education Loan Program (HELP) debt (within the meaning of section 140-25 of the HESA), or an accumulated Australian Apprenticeship Support Loan (AASL) debt (within the meaning of section 35 of the AASLA) or an accumulated VET Student Loan (VETSL) debt (within the meaning of section 23CC of the VETSLA); and (b) their income (including foreign-sourced income) was more than $16,750 for the 2026 year. Note 1: A person covered by subsection 6(10) must also give a notice relating to their income (including foreign-sourced income); see subsection 154-18(3) of the HESA, subsection 47C(3) of the AASLA, and subsection 23ED(3) of the VETSLA. (11) An entity whose income is exempt from income tax under Division 50 of the ITAA 1997 during the 2026 year must lodge a return. Note: An entity to which subsection 6(11) applies must lodge an NFP self-review return 2026. Note: An entity to which subsection 6(11) applies must lodge an NFP self-review return 2026. (12) A partnership return required under this instrument, including a foreign hybrid treated as a partnership by Division 830 of the ITAA 1997, must be lodged by the following: (a) all partners resident in Australia; or (b) any partner resident in Australia who satisfies the conditions set out below: (i) if all resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2026 year, by any one of those partners; (ii) if two or more resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2026 year, and those interests are greater than the individual interest of any other resident partners, by any one of the partners with the greatest equal interest; or (iii) if subparagraphs 6(12)(b)(i) and 6(12)(b)(ii) do not apply, by the resident partner who has the greatest individual interest in the net income, or partnership loss, of the partnership in the 2026 year; or (c) if there is no partner resident in Australia, the partnership's agent in Australia. (a) all partners resident in Australia; or (b) any partner resident in Australia who satisfies the conditions set out below: (i) if all resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2026 year, by any one of those partners; (ii) if two or more resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2026 year, and those interests are greater than the individual interest of any other resident partners, by any one of the partners with the greatest equal interest; or (iii) if subparagraphs 6(12)(b)(i) and 6(12)(b)(ii) do not apply, by the resident partner who has the greatest individual interest in the net income, or partnership loss, of the partnership in the 2026 year; or (c) if there is no partner resident in Australia, the partnership's agent in Australia. (i) if all resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2026 year, by any one of those partners; (ii) if two or more resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2026 year, and those interests are greater than the individual interest of any other resident partners, by any one of the partners with the greatest equal interest; or (iii) if subparagraphs 6(12)(b)(i) and 6(12)(b)(ii) do not apply, by the resident partner who has the greatest individual interest in the net income, or partnership loss, of the partnership in the 2026 year; or | 7 Exceptions to the requirement to lodge an income tax return: (1) A person is not required to lodge an income tax return under subsection 6(2) to 6(10) for the 2026 year under this instrument if they are: (a) an Australian resident non-profit company whose taxable income for the 2026 year was $416 or less; (b) an entity whose income is exempt from income tax under Division 50 of the ITAA 1997; (c) a State or Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the ITAA 1936; (d) a person that for the whole of the 2026 year was a subsidiary member of a: (i) consolidated group (as defined in Division 703 of the ITAA 1997); or (ii) MEC group (as defined in Division 719 of the ITAA 1997); (e) a trustee of a resident trust estate of a deceased person, where each of the following apply: (i) the deceased person died less than 3 years before the end of the 2026 year; (ii) no beneficiary is presently entitled to a share of the income of the trust estate; (iii) the net income of the trust estate under section 95 of the ITAA 1936 is less than $18,201; and (iv) there are no non-resident beneficiaries of the trust estate; (f) a person who during the 2026 year derived assessable income from sources in Australia as a working holiday maker (within the meaning of subsection 3A(1) of the Income Tax Rates Act 1986 ); and: (i) had no other assessable income; and (ii) whose taxable income (excluding any superannuation remainder or employment termination remainder) was less than $45,001; or (g) a trustee of a resident trust estate where each of the following apply: (i) the trustee is a Public Trustee; (ii) each beneficiary of the trust is under a legal disability (including because they are a minor); (iii) each beneficiary is presently entitled to a share of the income of the trust estate for the 2026 year, and the amount of the trust's net income that is attributable to each entitlement is $416 or less; (iv) no part of the net income is liable to income tax in the hands of the beneficiary, or in the hands of the trustee on behalf of the beneficiary; and (v) at least one beneficiary is presently entitled or specifically entitled (within the meaning of Division 6 of Part III of the ITAA 1936) to all taxable income of the estate. (a) an Australian resident non-profit company whose taxable income for the 2026 year was $416 or less; (b) an entity whose income is exempt from income tax under Division 50 of the ITAA 1997; (c) a State or Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the ITAA 1936; (d) a person that for the whole of the 2026 year was a subsidiary member of a: (i) consolidated group (as defined in Division 703 of the ITAA 1997); or (ii) MEC group (as defined in Division 719 of the ITAA 1997); (e) a trustee of a resident trust estate of a deceased person, where each of the following apply: (i) the deceased person died less than 3 years before the end of the 2026 year; (ii) no beneficiary is presently entitled to a share of the income of the trust estate; (iii) the net income of the trust estate under section 95 of the ITAA 1936 is less than $18,201; and (iv) there are no non-resident beneficiaries of the trust estate; (f) a person who during the 2026 year derived assessable income from sources in Australia as a working holiday maker (within the meaning of subsection 3A(1) of the Income Tax Rates Act 1986 ); and: (i) had no other assessable income; and (ii) whose taxable income (excluding any superannuation remainder or employment termination remainder) was less than $45,001; or (g) a trustee of a resident trust estate where each of the following apply: (i) the trustee is a Public Trustee; (ii) each beneficiary of the trust is under a legal disability (including because they are a minor); (iii) each beneficiary is presently entitled to a share of the income of the trust estate for the 2026 year, and the amount of the trust's net income that is attributable to each entitlement is $416 or less; (iv) no part of the net income is liable to income tax in the hands of the beneficiary, or in the hands of the trustee on behalf of the beneficiary; and (v) at least one beneficiary is presently entitled or specifically entitled (within the meaning of Division 6 of Part III of the ITAA 1936) to all taxable income of the estate. (i) consolidated group (as defined in Division 703 of the ITAA 1997); or (ii) MEC group (as defined in Division 719 of the ITAA 1997); (i) the deceased person died less than 3 years before the end of the 2026 year; (ii) no beneficiary is presently entitled to a share of the income of the trust estate; (iii) the net income of the trust estate under section 95 of the ITAA 1936 is less than $18,201; and (iv) there are no non-resident beneficiaries of the trust estate; (i) had no other assessable income; and (ii) whose taxable income (excluding any superannuation remainder or employment termination remainder) was less than $45,001; or (i) the trustee is a Public Trustee; (ii) each beneficiary of the trust is under a legal disability (including because they are a minor); (iii) each beneficiary is presently entitled to a share of the income of the trust estate for the 2026 year, and the amount of the trust's net income that is attributable to each entitlement is $416 or less; (iv) no part of the net income is liable to income tax in the hands of the beneficiary, or in the hands of the trustee on behalf of the beneficiary; and (v) at least one beneficiary is presently entitled or specifically entitled (within the meaning of Division 6 of Part III of the ITAA 1936) to all taxable income of the estate. (2) A person covered by paragraph 6(2)(i) or subsection 6(3) or 6(6) is not required to lodge an income tax return for the 2026 year under this instrument if: (a) their assessable income during the 2026 year included one or more of the following: (i) austudy payment under the SSA; (ii) disaster income support allowance for special category visa (subclass 444) holders; (iii) Disaster Recovery Allowance under the SSA; (iv) farm household allowance under the Farm Household Support Act 2014; (v) jobseeker payment under the SSA; (vi) parenting payment (benefit PP (partnered)) under the SSA; (vii) a payment to a person 16 years or older made under the ABSTUDY scheme (including the ABSTUDY Masters and Doctorate Award); (viii) a payment to a person 16 years or older made under the Military Rehabilitation and Compensation Act Education and Training Scheme; (ix) a payment to a person 16 years or older made under the Veterans' Children Education Scheme established under the Veterans' Entitlements Act 1986 ; (x) a payment under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (xi) special benefit under the SSA; (xii) youth allowance under the SSA; and (xiii) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; and (b) they either had: (i) no other assessable income; or (ii) taxable income of less than or equal to $22,575. (a) their assessable income during the 2026 year included one or more of the following: (i) austudy payment under the SSA; (ii) disaster income support allowance for special category visa (subclass 444) holders; (iii) Disaster Recovery Allowance under the SSA; (iv) farm household allowance under the Farm Household Support Act 2014; (v) jobseeker payment under the SSA; (vi) parenting payment (benefit PP (partnered)) under the SSA; (vii) a payment to a person 16 years or older made under the ABSTUDY scheme (including the ABSTUDY Masters and Doctorate Award); (viii) a payment to a person 16 years or older made under the Military Rehabilitation and Compensation Act Education and Training Scheme; (ix) a payment to a person 16 years or older made under the Veterans' Children Education Scheme established under the Veterans' Entitlements Act 1986 ; (x) a payment under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (xi) special benefit under the SSA; (xii) youth allowance under the SSA; and (xiii) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; and (b) they either had: (i) no other assessable income; or (ii) taxable income of less than or equal to $22,575. (i) austudy payment under the SSA; (ii) disaster income support allowance for special category visa (subclass 444) holders; (iii) Disaster Recovery Allowance under the SSA; (iv) farm household allowance under the Farm Household Support Act 2014; (v) jobseeker payment under the SSA; (vi) parenting payment (benefit PP (partnered)) under the SSA; (vii) a payment to a person 16 years or older made under the ABSTUDY scheme (including the ABSTUDY Masters and Doctorate Award); (viii) a payment to a person 16 years or older made under the Military Rehabilitation and Compensation Act Education and Training Scheme; (ix) a payment to a person 16 years or older made under the Veterans' Children Education Scheme established under the Veterans' Entitlements Act 1986 ; (x) a payment under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (xi) special benefit under the SSA; (xii) youth allowance under the SSA; and (xiii) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; and (i) no other assessable income; or (ii) taxable income of less than or equal to $22,575. (3) A person covered by subsection 6(3) or 6(6) is not required to lodge an income tax return for the 2026 year under this instrument if: (a) they qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the 2026 year; and (b) their rebate income was less than: (i) $34,919, if at any time during the 2026 year they were single, widowed or separated; (ii) $33,732, if subparagraph (i) does not also apply, and at any time during the 2026 year they and their spouse (married or de facto) had to live apart due to illness, or they or their spouse were in a nursing home; or (iii) $30,994, if neither subparagraph (i) nor subparagraph (ii) also apply, and at any time during the 2026 year they and their spouse (married or de facto) lived together. Note: While a person covered by subsection 7(2) or subsection 7(3) is not required to lodge an income tax return under this instrument, they may be required to lodge an income tax return under the Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2026 Year) Instrument 2026. (a) they qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the 2026 year; and (b) their rebate income was less than: (i) $34,919, if at any time during the 2026 year they were single, widowed or separated; (ii) $33,732, if subparagraph (i) does not also apply, and at any time during the 2026 year they and their spouse (married or de facto) had to live apart due to illness, or they or their spouse were in a nursing home; or (iii) $30,994, if neither subparagraph (i) nor subparagraph (ii) also apply, and at any time during the 2026 year they and their spouse (married or de facto) lived together. (i) $34,919, if at any time during the 2026 year they were single, widowed or separated; (ii) $33,732, if subparagraph (i) does not also apply, and at any time during the 2026 year they and their spouse (married or de facto) had to live apart due to illness, or they or their spouse were in a nursing home; or (iii) $30,994, if neither subparagraph (i) nor subparagraph (ii) also apply, and at any time during the 2026 year they and their spouse (married or de facto) lived together. Note: While a person covered by subsection 7(2) or subsection 7(3) is not required to lodge an income tax return under this instrument, they may be required to lodge an income tax return under the Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2026 Year) Instrument 2026. (4) An entity covered by subsection 6(11) is not required to lodge an income tax return for the 2026 year under this instrument if: (a) they did not have, at any time during the 2026 year, an ABN recorded on the Australian Business Register with a status that indicated that the ABN was active; or (b) their income is exempt from income tax: (i) under table item 1.1 in section 50-5 of the ITAA 1997; (ii) under section 50-25 of the ITAA 1997; or (iii) because they are specifically named as an exempt entity in Division 50 of the ITAA 1997. (a) they did not have, at any time during the 2026 year, an ABN recorded on the Australian Business Register with a status that indicated that the ABN was active; or (b) their income is exempt from income tax: (i) under table item 1.1 in section 50-5 of the ITAA 1997; (ii) under section 50-25 of the ITAA 1997; or (iii) because they are specifically named as an exempt entity in Division 50 of the ITAA 1997. (i) under table item 1.1 in section 50-5 of the ITAA 1997; (ii) under section 50-25 of the ITAA 1997; or (iii) because they are specifically named as an exempt entity in Division 50 of the ITAA 1997. (5) A person covered by subsection 6(12) is not required to lodge a partnership tax return for the 2026 year for a partnership under this instrument if they: (a) have made an election under former section 485AA of the ITAA 1936 or paragraphs 830-10(2)(b) or 830-15(5)(b) of the ITAA 1997 in relation to that partnership, so that: (i) their interest is treated as an interest in a foreign hybrid (under Division 830 of the ITAA 1997) for the 2026 year; and (ii) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; or (b) are an individual and the partnership was not one which involved carrying on a business, and the only income they derived from it jointly (or in common) with another individual for the 2026 year was: (i) rent from a jointly owned property; (ii) interest from a jointly held account in a financial institution; or (iii) dividends from jointly held shares. Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. (a) have made an election under former section 485AA of the ITAA 1936 or paragraphs 830-10(2)(b) or 830-15(5)(b) of the ITAA 1997 in relation to that partnership, so that: (i) their interest is treated as an interest in a foreign hybrid (under Division 830 of the ITAA 1997) for the 2026 year; and (ii) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; or (b) are an individual and the partnership was not one which involved carrying on a business, and the only income they derived from it jointly (or in common) with another individual for the 2026 year was: (i) rent from a jointly owned property; (ii) interest from a jointly held account in a financial institution; or (iii) dividends from jointly held shares. (i) their interest is treated as an interest in a foreign hybrid (under Division 830 of the ITAA 1997) for the 2026 year; and (ii) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; or (i) rent from a jointly owned property; (ii) interest from a jointly held account in a financial institution; or (iii) dividends from jointly held shares. Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. | 8 When an income tax return must be lodged: (1) Other than persons covered by subsection 6(7) or 6(8), every person that is required to lodge a return for the 2026 year must lodge the return by 31 October 2026, unless they have a substituted accounting period. (2) Other than persons covered by subsection 6(7) or 6(8), every person that is required to lodge a return for the 2026 year who has a substituted accounting period must lodge the return by: (a) the 15th day of the seventh month after the end of their substituted accounting period, if they are a full self-assessment taxpayer; or (b) the last day of the fourth month after the end of their substituted accounting period, if they are not a full self-assessment taxpayer. (a) the 15th day of the seventh month after the end of their substituted accounting period, if they are a full self-assessment taxpayer; or (b) the last day of the fourth month after the end of their substituted accounting period, if they are not a full self-assessment taxpayer. (3) Every person covered by subsection 6(7) or 6(8) who is required to lodge a return for the 2026 year must lodge the return by the first day of the sixth month of the following year of income. | 9 Requirement to lodge a franking return: Under section 214-15 of the ITAA 1997, a corporate tax entity is required to lodge a franking return for the 2026 year if: (a) the entity, at any time during the 2026 year, incurred a liability to pay franking deficit tax or over-franking tax, or had an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; or (b) a refund of income tax was taken to have been paid to the entity at any time during the 2026 year under section 205-50 of the ITAA 1997. Note: Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability under the rules contained in Division 205 of the ITTPA 1997 are required to lodge a franking return and meet their liability for franking deficit tax under the rules contained in Division 214 of the ITTPA 1997. (a) the entity, at any time during the 2026 year, incurred a liability to pay franking deficit tax or over-franking tax, or had an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; or (b) a refund of income tax was taken to have been paid to the entity at any time during the 2026 year under section 205-50 of the ITAA 1997. Note: Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability under the rules contained in Division 205 of the ITTPA 1997 are required to lodge a franking return and meet their liability for franking deficit tax under the rules contained in Division 214 of the ITTPA 1997. | 10 When a franking return must be lodged: Every corporate tax entity that is required to lodge a franking return for the 2026 year must lodge the return by the last day of the month following the end of the year of income in which an event referred to in paragraph 9(a) or 9(b) occurred, unless a provision of a taxation law requires the corporate tax entity to give the Commissioner a franking return within 14 days of receiving a refund. Note 1: Every late balancing corporate tax entity that elects to have its franking deficit tax liability determined on 30 June 2026 and incurs a liability to pay franking deficit tax under Division 205 of the ITTPA 1997 must lodge a franking return by 31 July 2026, unless a provision of a taxation law requires the corporate tax entity to give the Commissioner a franking return within 14 days of receiving a refund. Note 2: Section 214-45 of the ITAA 1997 or section 214-15 of the ITTPA 1997 may apply to require a corporate tax entity to give the Commissioner a franking return within 14 days of receiving a refund. In these circumstances the corporate tax entity must lodge a return within that timeframe. Note 1: Every late balancing corporate tax entity that elects to have its franking deficit tax liability determined on 30 June 2026 and incurs a liability to pay franking deficit tax under Division 205 of the ITTPA 1997 must lodge a franking return by 31 July 2026, unless a provision of a taxation law requires the corporate tax entity to give the Commissioner a franking return within 14 days of receiving a refund. Note 2: Section 214-45 of the ITAA 1997 or section 214-15 of the ITTPA 1997 may apply to require a corporate tax entity to give the Commissioner a franking return within 14 days of receiving a refund. In these circumstances the corporate tax entity must lodge a return within that timeframe. | 11 Requirement to lodge a venture capital deficit tax return: Under section 214-15 of the ITAA 1997, a corporate tax entity is required to lodge a venture capital deficit tax return for the 2026 year if the entity has a liability to pay venture capital deficit tax under section 210-135 of the ITAA 1997. Note: A corporate tax entity that does not have a liability to pay venture capital deficit tax is not required to lodge a venture capital deficit tax return. Note: A corporate tax entity that does not have a liability to pay venture capital deficit tax is not required to lodge a venture capital deficit tax return. | 12 When a venture capital deficit tax return must be lodged: Every corporate tax entity that is required to lodge a venture capital deficit tax return for the 2026 year must lodge the return by the last day of the first month following the end of the 2026 year. | 13 Requirement to lodge an ancillary fund return: Under section 163 of the ITAA 1936, a trustee of a public ancillary fund (within the meaning of subsection 426-102(1) in Schedule 1 to the TAA) or a private ancillary fund (within the meaning of subsection 426-105(1) in Schedule 1 to the TAA) is required to lodge an ancillary fund return for the 2026 year. Note 1: An ancillary fund return must be in the approved form. For public ancillary funds and private ancillary funds registered as a charity with the ACNC, the ACNC annual information statement that must be lodged with the Commissioner of the ACNC is the approved form for the ancillary fund return. Note 2: A trustee of a public ancillary fund or a private ancillary fund that is not registered as a charity with the ACNC and that derived income (including capital gains) during the 2026 year is also required to lodge an income tax return under subsection 6(6) of this instrument. Note 3: A trustee of a public ancillary fund or a private ancillary fund is required to lodge an ancillary fund return even if its income is exempt from income tax. Note 1: An ancillary fund return must be in the approved form. For public ancillary funds and private ancillary funds registered as a charity with the ACNC, the ACNC annual information statement that must be lodged with the Commissioner of the ACNC is the approved form for the ancillary fund return. Note 2: A trustee of a public ancillary fund or a private ancillary fund that is not registered as a charity with the ACNC and that derived income (including capital gains) during the 2026 year is also required to lodge an income tax return under subsection 6(6) of this instrument. Note 3: A trustee of a public ancillary fund or a private ancillary fund is required to lodge an ancillary fund return even if its income is exempt from income tax. | 14 When an ancillary fund return must be lodged: Every person that is required to lodge an ancillary fund return for the 2026 year must lodge the return: (a) if the person is required to give an annual information statement to the Commissioner of the ACNC under the ACNC Act, by the same day that it is required to lodge that information statement with the Commissioner of the ACNC; or (b) if paragraph 14(a) does not apply: (i) by 31 December 2026, unless the person has a substituted accounting period; or (ii) if the person has a substituted accounting period, the last day of the sixth month after the end of their substituted accounting period. Note: Section 60-5 of the ACNC Act specifies the lodgment date for the annual information statement. The Commissioner of the ACNC may allow further time to lodge that statement. (a) if the person is required to give an annual information statement to the Commissioner of the ACNC under the ACNC Act, by the same day that it is required to lodge that information statement with the Commissioner of the ACNC; or (b) if paragraph 14(a) does not apply: (i) by 31 December 2026, unless the person has a substituted accounting period; or (ii) if the person has a substituted accounting period, the last day of the sixth month after the end of their substituted accounting period. (i) by 31 December 2026, unless the person has a substituted accounting period; or (ii) if the person has a substituted accounting period, the last day of the sixth month after the end of their substituted accounting period. Note: Section 60-5 of the ACNC Act specifies the lodgment date for the annual information statement. The Commissioner of the ACNC may allow further time to lodge that statement. | 15 Lodgment of return and statement for self managed superannuation funds: (1) Under paragraph 35D(2)(b) of the SISA, the reporting period for lodgment of a return under section 35D is the period that ends on the day that the person is required to lodge their income tax return. Note 1: The return required under section 35D of the SISA forms part of the Self-managed superannuation fund annual return 2026, which must be lodged with the Commissioner in accordance with this instrument. Note 2: The reporting period for lodgment of a return under section 35D begins at the end of the year of income. Note 1: The return required under section 35D of the SISA forms part of the Self-managed superannuation fund annual return 2026, which must be lodged with the Commissioner in accordance with this instrument. Note 2: The reporting period for lodgment of a return under section 35D begins at the end of the year of income. (2) Under subsection 390-5(6) in Schedule 1 to the TAA, for a superannuation plan that is a self managed superannuation fund: (a) the period mentioned in subsection 390-5(1) is the 2026 year; and (b) the day on which a statement must be given to the Commissioner is the day the trustee of the self managed superannuation fund is required to lodge an income tax return in accordance with this instrument. Note 1: The member information statements required under section 390-5 in Schedule 1 to the TAA form part of the Self-managed superannuation fund annual return 2026 which must be lodged with the Commissioner in accordance with this instrument. Note 2: Separate legislative instruments contain lodgment requirements for member information statements by superannuation providers (other than self managed superannuation funds) – see the Taxation Administration Member Account Attribute Service – the Reporting of Information Relating to Superannuation Account Phases and Attributes 2018 and the Taxation Administration Member Account Transaction Service – the Reporting of Information Relating to Superannuation Account Transactions 2018. (a) the period mentioned in subsection 390-5(1) is the 2026 year; and (b) the day on which a statement must be given to the Commissioner is the day the trustee of the self managed superannuation fund is required to lodge an income tax return in accordance with this instrument. Note 1: The member information statements required under section 390-5 in Schedule 1 to the TAA form part of the Self-managed superannuation fund annual return 2026 which must be lodged with the Commissioner in accordance with this instrument. Note 2: Separate legislative instruments contain lodgment requirements for member information statements by superannuation providers (other than self managed superannuation funds) – see the Taxation Administration Member Account Attribute Service – the Reporting of Information Relating to Superannuation Account Phases and Attributes 2018 and the Taxation Administration Member Account Transaction Service – the Reporting of Information Relating to Superannuation Account Transactions 2018. | 16 Requirement to lodge a community charity return: Under section 163 of the ITAA 1936, a person must lodge a community charity return if, during the 2026 year: (a) they were a trustee of a community charity trust described in item 13.1.1 of the table in subsection 30-105(1) of the ITAA 1997; or (b) they were a community charity corporation described in item 13.1.2 of the table in subsection 30-105(1) of the ITAA 1997. Note 1: A community charity return must be provided in the approved form. Note 2: A community charity return must be lodged even if the income of the trustee of the community charity trust or the income of the community charity corporation is exempt from income tax. (a) they were a trustee of a community charity trust described in item 13.1.1 of the table in subsection 30-105(1) of the ITAA 1997; or (b) they were a community charity corporation described in item 13.1.2 of the table in subsection 30-105(1) of the ITAA 1997. Note 1: A community charity return must be provided in the approved form. Note 2: A community charity return must be lodged even if the income of the trustee of the community charity trust or the income of the community charity corporation is exempt from income tax. | 17 When a community charity return must be lodged: Every person that is required to lodge a community charity return for the 2026 year must lodge the return by the same day that the person is required to give an annual information statement to the Commissioner of the ACNC under the ACNC Act. Note: Section 60-5 of the ACNC Act specifies the lodgment date for the annual information statement. The Commissioner of the ACNC may allow further time to lodge that statement. Note: Section 60-5 of the ACNC Act specifies the lodgment date for the annual information statement. The Commissioner of the ACNC may allow further time to lodge that statement.", "Related_Explanatory_Statements": "LI 2026/16 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202616/00001", "Unmatched_Content": "I, Rob Heferen, Commissioner of Taxation, make the following instrument."}
{"Instrument_Reference": "LI 2026/17", "Title": "Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2026 Year) Instrument 2026", "Enabling_Act": "Income Tax Assessment Act 1936", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2026", "Date_of_Issue": "21 May 2026", "Signatory": "Rob Heferen Commissioner of Taxation", "Registration_Number": "F2026L00619", "Registration_Date": "26 May 2026", "Body": "1 Name: This instrument is the Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2026 Year) Instrument 2026. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 161 of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 6 of the Act, including the following: (a) approved form; (b) year of income. (a) approved form; (b) year of income. In this instrument: 2026 year means: (a) for a person who has a substituted accounting period, that period; or (b) for any other person, the year of income ended 30 June 2026. Act means the Income Tax Assessment Act 1936. carer entitled to child support has the meaning given in the CSAA. CSAA means the Child Support (Assessment) Act 1989. liable parent has the meaning given in the CSAA. non-parent carer has the meaning given in the CSAA. SSA means the Social Security Act 1991. substituted accounting period means an accounting period that a person has been granted leave to adopt under section 18 of the ITAA 1936, instead of the year of income ended 30 June 2026. TAA means the Taxation Administration Act 1953. VEA means the Veterans' Entitlements Act 1986. (a) for a person who has a substituted accounting period, that period; or (b) for any other person, the year of income ended 30 June 2026. | 5 Requirement to lodge an income tax return: (1) Under section 161 of the Act, every person who was for at least one day in the 2026 year either a carer entitled to child support (other than a non-parent carer) or a liable parent is required to give a return for the 2026 year, unless subsection (2) applies. (2) A person is not required to lodge a return under subsection (1) if: (a) the total of their following amounts for the 2026 year was less than $31,047: (i) taxable income (excluding any assessable first home super saver released amount); (ii) tax free pensions or benefits as defined in section 5 of the CSAA; (iii) target foreign income as defined in section 5B of the CSAA; (iv) reportable fringe benefits total; (v) total net investment loss; and (vi) reportable superannuation contributions; and (b) they were in receipt of one or more of the following Australian Government pensions, allowances or payments for the whole of the 2026 year: (i) ABSTUDY living allowance under the ABSTUDY scheme; (ii) age pension under the SSA; (iii) age service pension under the VEA; (iv) austudy payment under the SSA; (v) carer payment under the SSA; (vi) disability support pension under the SSA; (vii) disaster income support allowance for special category visa (subclass 444) holders; (viii) Disaster Recovery Allowance under the SSA; (ix) farm household allowance under the Farm Household Support Act 2014; (x) income support supplement under the VEA; (xi) invalidity service pension under the VEA; (xii) jobseeker payment under the SSA; (xiii) parenting payment (benefit PP (partnered)) under the SSA; (xiv) parenting payment (pension PP (single)) under the SSA; (xv) partner service pension under the VEA; and (xvi) payments under the Military Rehabilitation and Compensation Act Education and Training Scheme (otherwise known as 'MRCA Education Allowance'); (xvii) payments under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (xviii) any other taxable Commonwealth education or training payments; (xix) payments under the Veterans' Children Education Scheme established under the VEA; (xx) special benefit under the SSA; (xxi) veteran payment under the VEA. (xxii) youth allowance under the SSA; (xxiii) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; (a) the total of their following amounts for the 2026 year was less than $31,047: (i) taxable income (excluding any assessable first home super saver released amount); (ii) tax free pensions or benefits as defined in section 5 of the CSAA; (iii) target foreign income as defined in section 5B of the CSAA; (iv) reportable fringe benefits total; (v) total net investment loss; and (vi) reportable superannuation contributions; and (b) they were in receipt of one or more of the following Australian Government pensions, allowances or payments for the whole of the 2026 year: (i) ABSTUDY living allowance under the ABSTUDY scheme; (ii) age pension under the SSA; (iii) age service pension under the VEA; (iv) austudy payment under the SSA; (v) carer payment under the SSA; (vi) disability support pension under the SSA; (vii) disaster income support allowance for special category visa (subclass 444) holders; (viii) Disaster Recovery Allowance under the SSA; (ix) farm household allowance under the Farm Household Support Act 2014; (x) income support supplement under the VEA; (xi) invalidity service pension under the VEA; (xii) jobseeker payment under the SSA; (xiii) parenting payment (benefit PP (partnered)) under the SSA; (xiv) parenting payment (pension PP (single)) under the SSA; (xv) partner service pension under the VEA; and (xvi) payments under the Military Rehabilitation and Compensation Act Education and Training Scheme (otherwise known as 'MRCA Education Allowance'); (xvii) payments under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (xviii) any other taxable Commonwealth education or training payments; (xix) payments under the Veterans' Children Education Scheme established under the VEA; (xx) special benefit under the SSA; (xxi) veteran payment under the VEA. (xxii) youth allowance under the SSA; (xxiii) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; (i) taxable income (excluding any assessable first home super saver released amount); (ii) tax free pensions or benefits as defined in section 5 of the CSAA; (iii) target foreign income as defined in section 5B of the CSAA; (iv) reportable fringe benefits total; (v) total net investment loss; and (vi) reportable superannuation contributions; and (i) ABSTUDY living allowance under the ABSTUDY scheme; (ii) age pension under the SSA; (iii) age service pension under the VEA; (iv) austudy payment under the SSA; (v) carer payment under the SSA; (vi) disability support pension under the SSA; (vii) disaster income support allowance for special category visa (subclass 444) holders; (viii) Disaster Recovery Allowance under the SSA; (ix) farm household allowance under the Farm Household Support Act 2014; (x) income support supplement under the VEA; (xi) invalidity service pension under the VEA; (xii) jobseeker payment under the SSA; (xiii) parenting payment (benefit PP (partnered)) under the SSA; (xiv) parenting payment (pension PP (single)) under the SSA; (xv) partner service pension under the VEA; and (xvi) payments under the Military Rehabilitation and Compensation Act Education and Training Scheme (otherwise known as 'MRCA Education Allowance'); (xvii) payments under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (xviii) any other taxable Commonwealth education or training payments; (xix) payments under the Veterans' Children Education Scheme established under the VEA; (xx) special benefit under the SSA; (xxi) veteran payment under the VEA. (xxii) youth allowance under the SSA; (xxiii) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; Note 1: The return must be in the approved form (see section 161A of the Act). Note 2: Nothing in this instrument prevents the Commissioner from requiring, under sections 162 or 163 of the Act, a person to give the Commissioner, in the approved form and within the time required, a return, or a further or fuller return, or any information, statement or document about the person's financial affairs. It also does not prevent the Commissioner from granting an exemption from lodgment. Note 3: Any person who does not give a return, or any other information when and as required under a taxation law, commits an offence under section 8C of the TAA. They may also become liable to pay a penalty under Division 286 in Schedule 1 to the TAA. | 6 When an income tax return must be lodged: (1) Every person required to lodge a return for the 2026 year must lodge the return by 31 October 2026, unless they have a substituted accounting period. (2) Every person required to lodge a return for the 2026 year who has a substituted accounting period must lodge the return no later than the last day of the fourth month after the end of their substituted accounting period. Note: Under section 388-55 in Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a later date.", "Related_Explanatory_Statements": "LI 2026/17 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202617/00001", "Unmatched_Content": "I, Rob Heferen, Commissioner of Taxation, make the following instrument."}
{"Instrument_Reference": "LI 2025/6", "Title": "Taxation Laws (Requirement to Lodge a Return for the 2025 Year) Instrument 2025 ", "Enabling_Act": "Income Tax Assessment Act 1936, Income Tax Assessment Act 1997, Superannuation Industry (Supervision) Act 1993, Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2025", "Date_of_Issue": "29 April 2025", "Signatory": "Rob Heferen Commissioner of Taxation", "Registration_Number": "F2025L00570", "Registration_Date": "9 May 2025", "Body": "1 Name: This instrument is the Taxation Laws (Requirement to Lodge a Return for the 2025 Year) Instrument 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under: (a) sections 130, 148, 161 and 163 of the ITAA 1936; (b) section 214-15 of the ITAA 1997; (c) section 35D of the SISA; and (d) section 390-5 in Schedule 1 to the TAA. (a) sections 130, 148, 161 and 163 of the ITAA 1936; (b) section 214-15 of the ITAA 1997; (c) section 35D of the SISA; and (d) section 390-5 in Schedule 1 to the TAA. | 4 Guide to this instrument: This instrument sets out who is required to lodge an income tax return, a franking return, a venture capital deficit tax return and an ancillary fund return for the 2025 year. These returns must be given in the approved form. This instrument sets out when these returns must be lodged, noting that the Commissioner may defer the time for lodgment of any return to a later date under section 388-55 in Schedule 1 to the TAA. This instrument also deals with when returns and statements for self managed superannuation funds must be lodged. Any person who does not give a return, or any other information when and as required under a taxation law, commits an offence under section 8C of the TAA. They may also become liable to pay a penalty under Division 286 in Schedule 1 to the TAA. In addition, a trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the SISA commits an offence under section 35D of the SISA. This instrument does not prevent the Commissioner from issuing a notice under sections 162 or 163 of the ITAA 1936 requiring a person to give the Commissioner, in the approved form and within the time required, a return, or a further or fuller return, or any information, statement or document about the person's financial affairs. It also does not prevent the Commissioner from issuing a notice under section 214-20 of the ITAA 1997 or section 214-10 of the ITTPA 1997 requiring a corporate tax entity to give the Commissioner, in the approved form and within the time required, a franking return. This instrument does not prevent the Commissioner from granting an exemption from lodgment. This instrument sets out when these returns must be lodged, noting that the Commissioner may defer the time for lodgment of any return to a later date under section 388-55 in Schedule 1 to the TAA. This instrument also deals with when returns and statements for self managed superannuation funds must be lodged. Any person who does not give a return, or any other information when and as required under a taxation law, commits an offence under section 8C of the TAA. They may also become liable to pay a penalty under Division 286 in Schedule 1 to the TAA. In addition, a trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the SISA commits an offence under section 35D of the SISA. This instrument does not prevent the Commissioner from issuing a notice under sections 162 or 163 of the ITAA 1936 requiring a person to give the Commissioner, in the approved form and within the time required, a return, or a further or fuller return, or any information, statement or document about the person's financial affairs. It also does not prevent the Commissioner from issuing a notice under section 214-20 of the ITAA 1997 or section 214-10 of the ITTPA 1997 requiring a corporate tax entity to give the Commissioner, in the approved form and within the time required, a franking return. This instrument does not prevent the Commissioner from granting an exemption from lodgment. | 5 Definitions: In this instrument: 2025 year means: (a) for a person who has a substituted accounting period, that period; or (b) for any other person, the year of income ended 30 June 2025. AASLA means the Australian Apprenticeship Support Loans Act 2014 . Note: Until 31 December 2023, this Act was named the Trade Support Loans Act 2014 . ACNC means the Australian Charities and Not-for-profits Commission. ACNC Act means the Australian Charities and Not-for-profits Commission Act 2012 . approved form has the meaning given by section 388-50 in Schedule 1 to the TAA. assessable income has the meaning given by sections 6-5, 6-10, 6-15, 17-10 and 17-30 of the ITAA 1997. attribution CCIV sub-fund trust is a CCIV sub-fund trust that is an attribution managed investment trust (AMIT) for the year of income by the application of Divisions 275 and 276 of the ITAA 1997, as modified by sections 195-130 and 195-135 of the ITAA 1997. attribution managed investment trust (AMIT) has the meaning given by section 276-10 of the ITAA 1997. Australia has the meaning affected by section 960-505 of the ITAA 1997. CCIV sub-fund trust has the meaning given by subsection 195-110(2) of the ITAA 1997. company has the meaning given in section 995-1 of the ITAA 1997. corporate collective investment vehicle (CCIV) has the meaning given by section 995-1 of the ITAA 1997. corporate tax entity has the meaning given by section 960-115 of the ITAA 1997. entity has the meaning given by section 960-100 of the ITAA 1997. foreign hybrid has the meaning given by section 830-5 of the ITAA 1997. full self-assessment taxpayer means: (a) a company; (b) a trustee of a public trading trust; (c) a trustee of an approved deposit fund; (d) a trustee of a superannuation fund; (e) a trustee of a pooled superannuation trust; and (f) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. HESA means the Higher Education Support Act 2003 . ITAA 1936 means the Income Tax Assessment Act 1936 . ITAA 1997 means the Income Tax Assessment Act 1997 . ITTPA 1997 means the Income Tax (Transitional Provisions) Act 1997 . managed investment trust (MIT) has the meaning given by section 275-10 of the ITAA 1997. net income , in relation to a partnership, has the meaning given by section 90 of the ITAA 1936. partnership loss has the meaning given by section 90 of the ITAA 1936. person includes: (a) a partner of a partnership (including a foreign hybrid) and, subject to subsections 6(12) and 7(5), the provisions in this instrument apply to a partner's duty to provide a partnership return as if the partnership was itself a person; (b) a trustee of a trust estate; and (c) a full self-assessment taxpayer. Note: Under section 91 of the ITAA 1936, a partnership shall furnish a return of the income of the partnership, but shall not be liable to pay tax. Subsection 6(12) of this instrument enables a partner (or, if there is no partner resident in Australia, a partnership's agent) to lodge a partnership return for the partnership. primary production business has the meaning given by section 995-1 of the ITAA 1997. rebate income has the meaning given by section 6 of the ITAA 1936. SISA means the Superannuation Industry (Supervision) Act 1993 . SSA means the Social Security Act 1991 . substituted accounting period means an accounting period that a person has been granted leave to adopt under section 18 of the ITAA 1936, instead of the year of income ended 30 June 2025. TAA means the Taxation Administration Act 1953 . taxable income has the meaning given by section 4-15 of the ITAA 1997. VETSLA means the VET Student Loans Act 2016 . year of income means an income year as defined in section 995-1 of the ITAA 1997. (a) for a person who has a substituted accounting period, that period; or (b) for any other person, the year of income ended 30 June 2025. (a) a company; (b) a trustee of a public trading trust; (c) a trustee of an approved deposit fund; (d) a trustee of a superannuation fund; (e) a trustee of a pooled superannuation trust; and (f) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. (a) a partner of a partnership (including a foreign hybrid) and, subject to subsections 6(12) and 7(5), the provisions in this instrument apply to a partner's duty to provide a partnership return as if the partnership was itself a person; (b) a trustee of a trust estate; and (c) a full self-assessment taxpayer. | 6 Requirement to lodge an income tax return: (1) Under sections 130, 148 and 161 of the ITAA 1936, every person covered by one or more of subsections 6(2) to 6(12) is required to give a return for the 2025 year unless an exception in section 7 applies to them. (2) Every person must lodge a return if during the 2025 year one or more of the following apply to them: (a) they had an amount withheld from payments or an amount paid to the Commissioner under the pay as you go (PAYG) withholding system other than payments: (i) covered by sections 12-140 and 12-145 in Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); (ii) covered by Subdivision 12-F in Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); (iii) covered by Subdivision 12-FA in Schedule 1 to the TAA (relating to departing Australia superannuation payments); (iv) covered by section 12-319A in Schedule 1 to the TAA (relating to payments to persons participating in the labour mobility programs covered by section 840-906 of the ITAA 1997); (v) covered by section 12-320 in Schedule 1 to the TAA (relating to mining payments); (vi) covered by Subdivision 12-H in Schedule 1 to the TAA (relating to fund payments from withholding MITs); (vii) covered by Subdivision 12A-C in Schedule 1 to the TAA (relating to deemed payments by AMITs); or (viii) withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (b) they incurred a tax loss or are entitled to deduct a tax loss; (c) they made a net capital loss, or are entitled to apply a net capital loss of an earlier year of income; (d) they were a company or trust estate that has undeducted tax losses or unapplied net capital losses of more than $1,000 from any earlier year of income; (e) they were a company that transferred a tax loss or net capital loss to another group company; (f) they carried on a business; (g) they were entitled to income as a beneficiary of a trust estate that has operated a primary production business in Australia; (h) they had an individual interest in the net income or partnership loss of a partnership which operated a primary production business in Australia; (i) they were at all times under 18 years of age and either their income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or their income from dividends or distributions and franking credits was more than $416; (j) they received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived in respect of approved overseas projects and exempting income earned in overseas employment) and received $1 or more of other income; (k) they paid an instalment amount under the PAYG instalment system; (l) they were a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons); (m) they were entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses); (n) they had identified on their payment summary or income statement: (i) reportable fringe benefits; or (ii) reportable employer superannuation contributions; (o) they derived assessable income from dividends or distributions and franking credits of more than $18,200; (p) they had made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; (q) they have exceeded their concessional or their non-concessional contributions cap for the corresponding financial year; or (r) they received an Australian superannuation lump sum that included: (i) an untaxed element when aged 60 years or over; or (ii) a taxed element or an untaxed element when aged under 60 years. (a) they had an amount withheld from payments or an amount paid to the Commissioner under the pay as you go (PAYG) withholding system other than payments: (i) covered by sections 12-140 and 12-145 in Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); (ii) covered by Subdivision 12-F in Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); (iii) covered by Subdivision 12-FA in Schedule 1 to the TAA (relating to departing Australia superannuation payments); (iv) covered by section 12-319A in Schedule 1 to the TAA (relating to payments to persons participating in the labour mobility programs covered by section 840-906 of the ITAA 1997); (v) covered by section 12-320 in Schedule 1 to the TAA (relating to mining payments); (vi) covered by Subdivision 12-H in Schedule 1 to the TAA (relating to fund payments from withholding MITs); (vii) covered by Subdivision 12A-C in Schedule 1 to the TAA (relating to deemed payments by AMITs); or (viii) withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (b) they incurred a tax loss or are entitled to deduct a tax loss; (c) they made a net capital loss, or are entitled to apply a net capital loss of an earlier year of income; (d) they were a company or trust estate that has undeducted tax losses or unapplied net capital losses of more than $1,000 from any earlier year of income; (e) they were a company that transferred a tax loss or net capital loss to another group company; (f) they carried on a business; (g) they were entitled to income as a beneficiary of a trust estate that has operated a primary production business in Australia; (h) they had an individual interest in the net income or partnership loss of a partnership which operated a primary production business in Australia; (i) they were at all times under 18 years of age and either their income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or their income from dividends or distributions and franking credits was more than $416; (j) they received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived in respect of approved overseas projects and exempting income earned in overseas employment) and received $1 or more of other income; (k) they paid an instalment amount under the PAYG instalment system; (l) they were a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons); (m) they were entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses); (n) they had identified on their payment summary or income statement: (i) reportable fringe benefits; or (ii) reportable employer superannuation contributions; (o) they derived assessable income from dividends or distributions and franking credits of more than $18,200; (p) they had made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; (q) they have exceeded their concessional or their non-concessional contributions cap for the corresponding financial year; or (r) they received an Australian superannuation lump sum that included: (i) an untaxed element when aged 60 years or over; or (ii) a taxed element or an untaxed element when aged under 60 years. (i) covered by sections 12-140 and 12-145 in Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); (ii) covered by Subdivision 12-F in Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); (iii) covered by Subdivision 12-FA in Schedule 1 to the TAA (relating to departing Australia superannuation payments); (iv) covered by section 12-319A in Schedule 1 to the TAA (relating to payments to persons participating in the labour mobility programs covered by section 840-906 of the ITAA 1997); (v) covered by section 12-320 in Schedule 1 to the TAA (relating to mining payments); (vi) covered by Subdivision 12-H in Schedule 1 to the TAA (relating to fund payments from withholding MITs); (vii) covered by Subdivision 12A-C in Schedule 1 to the TAA (relating to deemed payments by AMITs); or (viii) withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (i) reportable fringe benefits; or (ii) reportable employer superannuation contributions; (i) an untaxed element when aged 60 years or over; or (ii) a taxed element or an untaxed element when aged under 60 years. (3) Every person must lodge a return if they were not a full self-assessment taxpayer during the 2025 year and were either: (a) an Australian resident: (i) for the whole of the 2025 year, whose taxable income for the 2025 year was more than $18,200; or (ii) for only part of the 2025 year, whose taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (b) not an Australian resident at any time during the 2025 year and derived income (including capital gains) that is taxable in Australia other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(iv), 6(2)(a)(vi) or 6(2)(a)(vii). (a) an Australian resident: (i) for the whole of the 2025 year, whose taxable income for the 2025 year was more than $18,200; or (ii) for only part of the 2025 year, whose taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (b) not an Australian resident at any time during the 2025 year and derived income (including capital gains) that is taxable in Australia other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(iv), 6(2)(a)(vi) or 6(2)(a)(vii). (i) for the whole of the 2025 year, whose taxable income for the 2025 year was more than $18,200; or (ii) for only part of the 2025 year, whose taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (4) Every person must lodge a return if they were a full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) and during the 2025 year were either: (a) an Australian resident, who derived income (including capital gains) from sources in or outside Australia; or (b) a non-resident of Australia, who derived income (including capital gains) that is taxable in Australia, other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(vi) or 6(2)(a)(vii). (a) an Australian resident, who derived income (including capital gains) from sources in or outside Australia; or (b) a non-resident of Australia, who derived income (including capital gains) that is taxable in Australia, other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(vi) or 6(2)(a)(vii). (5) Every person must lodge a return if they are a trustee of a superannuation fund, an approved deposit fund, or a pooled superannuation trust that, during the 2025 year, was: (a) an Australian resident; or (b) a non-resident of Australia, who derived income (including capital gains) that is taxable in Australia, other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(vi) or 6(2)(a)(vii). Note 1: Trustees of self-managed superannuation funds to which subsection 6(5) applies must lodge the Self-managed superannuation fund annual return 2025 . Note 2: Other entities to which subsection 6(5) applies must lodge the Fund income tax return 2025 . (a) an Australian resident; or (b) a non-resident of Australia, who derived income (including capital gains) that is taxable in Australia, other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(vi) or 6(2)(a)(vii). Note 1: Trustees of self-managed superannuation funds to which subsection 6(5) applies must lodge the Self-managed superannuation fund annual return 2025 . Note 2: Other entities to which subsection 6(5) applies must lodge the Fund income tax return 2025 . (6) Every person must lodge a return if they are a trustee of a trust estate (including if they are taken to be a trustee of a trust estate under a provision of the ITAA 1936 or ITAA 1997) that derived income (including capital gains) during the 2025 year. The return must be lodged by: (a) the trustee resident in Australia; or (b) if there is no trustee resident in Australia, the trust's public officer or (if no public officer is appointed) the trust's agent in Australia. Note 1: The trustee of an AMIT to which subsection 6(6) applies must lodge an Attribution managed investment trust tax return 2025 . Note 2: The trustee of an attribution CCIV sub-fund trust to which subsection 6(6) applies must lodge an Attribution CCIV sub-fund tax return 2025 . Note 3: Other trustees to which subsection 6(6) applies must lodge the Trust tax return 2025 . (a) the trustee resident in Australia; or (b) if there is no trustee resident in Australia, the trust's public officer or (if no public officer is appointed) the trust's agent in Australia. Note 1: The trustee of an AMIT to which subsection 6(6) applies must lodge an Attribution managed investment trust tax return 2025 . Note 2: The trustee of an attribution CCIV sub-fund trust to which subsection 6(6) applies must lodge an Attribution CCIV sub-fund tax return 2025 . Note 3: Other trustees to which subsection 6(6) applies must lodge the Trust tax return 2025 . (7) Every person must lodge a return if they are liable to pay tax as: (a) the master of a ship, or the agent or other representative in Australia of the owner or charterer of a ship, under Division 12 of Part III of the ITAA 1936, and there is an amount paid or payable in the 2025 income year to the owner or charterer of that ship for the purposes of that Division; or (b) a person having control of a non-resident's money under section 255 of the ITAA 1936. Note: A person covered by subsection 6(7) must lodge a separate return for each person for whom they are an agent in addition to their own return (if they are required to lodge their own return). (a) the master of a ship, or the agent or other representative in Australia of the owner or charterer of a ship, under Division 12 of Part III of the ITAA 1936, and there is an amount paid or payable in the 2025 income year to the owner or charterer of that ship for the purposes of that Division; or (b) a person having control of a non-resident's money under section 255 of the ITAA 1936. Note: A person covered by subsection 6(7) must lodge a separate return for each person for whom they are an agent in addition to their own return (if they are required to lodge their own return). (8) Every person must lodge a return if they are liable to pay tax under Division 15 of Part III of the ITAA 1936 as an agent for a non-resident insurer or an agent for a non-resident reinsurer. Note 1: A person covered by subsection 6(8) must lodge an aggregate return for their position as agent in addition to their own return (if they are required to lodge their own return). Note 2: Section 148 of the ITAA 1936 deals with reinsurance with non-residents and imposes certain requirements to furnish returns. Note 1: A person covered by subsection 6(8) must lodge an aggregate return for their position as agent in addition to their own return (if they are required to lodge their own return). Note 2: Section 148 of the ITAA 1936 deals with reinsurance with non-residents and imposes certain requirements to furnish returns. (9) Every person must lodge a return if during the 2025 year they were a head company of either a consolidated group or a multiple entry consolidated (MEC) group under Part 3-90 of the ITAA 1997. (10) Every person must lodge a return if they were a foreign resident (within the meaning of section 995-1 of the ITAA 1997) during the 2025 year and: (a) on 1 June immediately preceding the 2025 year had an accumulated Higher Education Loan Program (HELP) debt (within the meaning of section 140-25 of the HESA), an accumulated Trade Support Loan (TSL) or an accumulated Australian Apprenticeship Support Loan (AASL) debt (within the meaning of section 35 of the AASLA) or an accumulated VET Student Loan (VETSL) debt (within the meaning of section 23CC of the VETSLA); and (b) their income (including foreign-sourced income) was more than $13,609 for the 2025 year. Note 1: A person covered by subsection 6(10) must also give a notice relating to their income (including foreign-sourced income) (see subsection 154-18(3) of the HESA, subsection 47C(3) of the AASLA, and subsection 23ED(3) of the VETSLA). Note 2: Until 31 December 2023, the AASLA was named the Trade Support Loans Act 2014 and accumulated Australian Apprenticeship Support Loan (AASL) debts were known as accumulated Trade Support Loan (TSL) debts. (a) on 1 June immediately preceding the 2025 year had an accumulated Higher Education Loan Program (HELP) debt (within the meaning of section 140-25 of the HESA), an accumulated Trade Support Loan (TSL) or an accumulated Australian Apprenticeship Support Loan (AASL) debt (within the meaning of section 35 of the AASLA) or an accumulated VET Student Loan (VETSL) debt (within the meaning of section 23CC of the VETSLA); and (b) their income (including foreign-sourced income) was more than $13,609 for the 2025 year. Note 1: A person covered by subsection 6(10) must also give a notice relating to their income (including foreign-sourced income) (see subsection 154-18(3) of the HESA, subsection 47C(3) of the AASLA, and subsection 23ED(3) of the VETSLA). Note 2: Until 31 December 2023, the AASLA was named the Trade Support Loans Act 2014 and accumulated Australian Apprenticeship Support Loan (AASL) debts were known as accumulated Trade Support Loan (TSL) debts. (11) Every person must lodge a return if they were an entity whose income is exempt from income tax under Division 50 of the ITAA 1997 during the 2025 year. Note 1: An entity to which subsection 6(11) applies must lodge an NFP self-review return 2025 . Note 1: An entity to which subsection 6(11) applies must lodge an NFP self-review return 2025 . (12) A partnership return required under this instrument, including a foreign hybrid treated as a partnership by Division 830 of the ITAA 1997, must be lodged by the following: (a) all partners resident in Australia; or (b) any partner resident in Australia who satisfies the conditions set out below: (i) if all resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2025 year, by any one of those partners; (ii) if two or more resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2025 year, and those interests are greater than the individual interest of any other resident partners, by any one of the partners with the greatest equal interest; or (iii) if subparagraphs 6(12)(b)(i) and 6(12)(b)(ii) do not apply, by the resident partner who has the greatest individual interest in the net income, or partnership loss, of the partnership in the 2025 year; or (c) if there is no partner resident in Australia, the partnership's agent in Australia. (a) all partners resident in Australia; or (b) any partner resident in Australia who satisfies the conditions set out below: (i) if all resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2025 year, by any one of those partners; (ii) if two or more resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2025 year, and those interests are greater than the individual interest of any other resident partners, by any one of the partners with the greatest equal interest; or (iii) if subparagraphs 6(12)(b)(i) and 6(12)(b)(ii) do not apply, by the resident partner who has the greatest individual interest in the net income, or partnership loss, of the partnership in the 2025 year; or (c) if there is no partner resident in Australia, the partnership's agent in Australia. (i) if all resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2025 year, by any one of those partners; (ii) if two or more resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2025 year, and those interests are greater than the individual interest of any other resident partners, by any one of the partners with the greatest equal interest; or (iii) if subparagraphs 6(12)(b)(i) and 6(12)(b)(ii) do not apply, by the resident partner who has the greatest individual interest in the net income, or partnership loss, of the partnership in the 2025 year; or | 7 Exceptions to the requirement to lodge an income tax return: (1) A person is not required to lodge an income tax return under subsection 6(2) to 6(10) for the 2025 year under this instrument if they are: (a) an Australian resident non-profit company whose taxable income for the 2025 year was $416 or less; (b) an entity whose income is exempt from income tax under Division 50 of the ITAA 1997; (c) a State or Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the ITAA 1936; (d) a person that for the whole of the 2025 year was a subsidiary member of a: (i) consolidated group (as defined in Division 703 of the ITAA 1997); or (ii) MEC group (as defined in Division 719 of the ITAA 1997); (e) a trustee of a resident trust estate of a deceased person, where each of the following apply: (i) the deceased person died less than 3 years before the end of the 2025 year; (ii) no beneficiary is presently entitled to a share of the income of the trust estate; (iii) the net income of the trust estate under section 95 of the ITAA 1936 is less than $18,201; and (iv) there are no non-resident beneficiaries of the trust estate; or (f) a person who during the 2025 year derived assessable income from sources in Australia as a working holiday maker (within the meaning of subsection 3A(1) of the Income Tax Rates Act 1986 ), and: (i) had no other assessable income; and (ii) whose taxable income (excluding any superannuation remainder or employment termination remainder) was less than $45,001. (a) an Australian resident non-profit company whose taxable income for the 2025 year was $416 or less; (b) an entity whose income is exempt from income tax under Division 50 of the ITAA 1997; (c) a State or Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the ITAA 1936; (d) a person that for the whole of the 2025 year was a subsidiary member of a: (i) consolidated group (as defined in Division 703 of the ITAA 1997); or (ii) MEC group (as defined in Division 719 of the ITAA 1997); (e) a trustee of a resident trust estate of a deceased person, where each of the following apply: (i) the deceased person died less than 3 years before the end of the 2025 year; (ii) no beneficiary is presently entitled to a share of the income of the trust estate; (iii) the net income of the trust estate under section 95 of the ITAA 1936 is less than $18,201; and (iv) there are no non-resident beneficiaries of the trust estate; or (f) a person who during the 2025 year derived assessable income from sources in Australia as a working holiday maker (within the meaning of subsection 3A(1) of the Income Tax Rates Act 1986 ), and: (i) had no other assessable income; and (ii) whose taxable income (excluding any superannuation remainder or employment termination remainder) was less than $45,001. (i) consolidated group (as defined in Division 703 of the ITAA 1997); or (ii) MEC group (as defined in Division 719 of the ITAA 1997); (i) the deceased person died less than 3 years before the end of the 2025 year; (ii) no beneficiary is presently entitled to a share of the income of the trust estate; (iii) the net income of the trust estate under section 95 of the ITAA 1936 is less than $18,201; and (iv) there are no non-resident beneficiaries of the trust estate; or (i) had no other assessable income; and (ii) whose taxable income (excluding any superannuation remainder or employment termination remainder) was less than $45,001. (2) A person covered by paragraph 6(2)(i) or subsection 6(3) or 6(6) is not required to lodge an income tax return for the 2025 year under this instrument if: (a) their assessable income during the 2025 year included one or more of the following: (i) jobseeker payment under the SSA; (ii) austudy payment under the SSA; (iii) disaster income support allowance for special category visa (subclass 444) holders; (iv) Disaster Recovery Allowance under the SSA; (v) farm household allowance under the Farm Household Support Act 2014 ; (vi) a payment under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (vii) parenting payment (benefit PP (partnered)) under the SSA; (viii) a payment to a person 16 years or older made under the ABSTUDY scheme (including the ABSTUDY Masters and Doctorate Award); (ix) a payment to a person 16 years or older made under the Military Rehabilitation and Compensation Act Education and Training Scheme; (x) a payment to a person 16 years or older made under the Veterans' Children Education Scheme established under the Veterans' Entitlements Act 1986 ; (xi) special benefit under the SSA; (xii) youth allowance under the SSA; and (xiii) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; and (b) they either had: (i) no other assessable income; or (ii) taxable income of less than $22,575. (a) their assessable income during the 2025 year included one or more of the following: (i) jobseeker payment under the SSA; (ii) austudy payment under the SSA; (iii) disaster income support allowance for special category visa (subclass 444) holders; (iv) Disaster Recovery Allowance under the SSA; (v) farm household allowance under the Farm Household Support Act 2014 ; (vi) a payment under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (vii) parenting payment (benefit PP (partnered)) under the SSA; (viii) a payment to a person 16 years or older made under the ABSTUDY scheme (including the ABSTUDY Masters and Doctorate Award); (ix) a payment to a person 16 years or older made under the Military Rehabilitation and Compensation Act Education and Training Scheme; (x) a payment to a person 16 years or older made under the Veterans' Children Education Scheme established under the Veterans' Entitlements Act 1986 ; (xi) special benefit under the SSA; (xii) youth allowance under the SSA; and (xiii) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; and (b) they either had: (i) no other assessable income; or (ii) taxable income of less than $22,575. (i) jobseeker payment under the SSA; (ii) austudy payment under the SSA; (iii) disaster income support allowance for special category visa (subclass 444) holders; (iv) Disaster Recovery Allowance under the SSA; (v) farm household allowance under the Farm Household Support Act 2014 ; (vi) a payment under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (vii) parenting payment (benefit PP (partnered)) under the SSA; (viii) a payment to a person 16 years or older made under the ABSTUDY scheme (including the ABSTUDY Masters and Doctorate Award); (ix) a payment to a person 16 years or older made under the Military Rehabilitation and Compensation Act Education and Training Scheme; (x) a payment to a person 16 years or older made under the Veterans' Children Education Scheme established under the Veterans' Entitlements Act 1986 ; (xi) special benefit under the SSA; (xii) youth allowance under the SSA; and (xiii) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; and (i) no other assessable income; or (ii) taxable income of less than $22,575. (3) A person covered by subsection 6(3) or 6(6) is not required to lodge an income tax return for the 2025 year under this instrument if: (a) they qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the 2025 year; and (b) their rebate income was less than: (i) $34,919, if at any time during the 2025 year they were single, widowed or separated; (ii) $33,732, if subparagraph (i) does not also apply, and at any time during the 2025 year they and their spouse (married or de facto) had to live apart due to illness, or they or their spouse were in a nursing home; or (iii) $30,994, if neither subparagraph (i) nor subparagraph (ii) also apply, and at any time during the 2025 year they and their spouse (married or de facto) lived together. Note: While a person covered by subsection 7(2) or subsection 7(3) is not required to lodge an income tax return under this instrument, they may be required to lodge an income tax return under the Income Tax Assessment (Requirement for Parents with a Child Support Assessment to Lodge a Return for the 2025 year) Instrument 2025 . (a) they qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the 2025 year; and (b) their rebate income was less than: (i) $34,919, if at any time during the 2025 year they were single, widowed or separated; (ii) $33,732, if subparagraph (i) does not also apply, and at any time during the 2025 year they and their spouse (married or de facto) had to live apart due to illness, or they or their spouse were in a nursing home; or (iii) $30,994, if neither subparagraph (i) nor subparagraph (ii) also apply, and at any time during the 2025 year they and their spouse (married or de facto) lived together. (i) $34,919, if at any time during the 2025 year they were single, widowed or separated; (ii) $33,732, if subparagraph (i) does not also apply, and at any time during the 2025 year they and their spouse (married or de facto) had to live apart due to illness, or they or their spouse were in a nursing home; or (iii) $30,994, if neither subparagraph (i) nor subparagraph (ii) also apply, and at any time during the 2025 year they and their spouse (married or de facto) lived together. Note: While a person covered by subsection 7(2) or subsection 7(3) is not required to lodge an income tax return under this instrument, they may be required to lodge an income tax return under the Income Tax Assessment (Requirement for Parents with a Child Support Assessment to Lodge a Return for the 2025 year) Instrument 2025 . (4) A person covered by subsection 6(11) is not required to lodge an income tax return for the 2025 year under this instrument if: (a) they did not have, at any time during the 2025 year, an ABN recorded on the Australian Business Register with a status that indicated that the ABN was active; or (b) their income is exempt from income tax: (i) under table item 1.1 in section 50-5 of the ITAA 1997; (ii) under section 50-25 of the ITAA 1997; or (iii) because they are specifically named as an exempt entity in Division 50 of the ITAA 1997. (a) they did not have, at any time during the 2025 year, an ABN recorded on the Australian Business Register with a status that indicated that the ABN was active; or (b) their income is exempt from income tax: (i) under table item 1.1 in section 50-5 of the ITAA 1997; (ii) under section 50-25 of the ITAA 1997; or (iii) because they are specifically named as an exempt entity in Division 50 of the ITAA 1997. (i) under table item 1.1 in section 50-5 of the ITAA 1997; (ii) under section 50-25 of the ITAA 1997; or (iii) because they are specifically named as an exempt entity in Division 50 of the ITAA 1997. (5) A person covered by subsection 6(12) is not required to lodge a partnership tax return for the 2025 year under this instrument if they: (a) have made an election under former section 485AA of the ITAA 1936 or paragraphs 830-10(2)(b) or 830-15(5)(b) of the ITAA 1997, so that: (i) their interest is treated as an interest in a foreign hybrid (under Division 830 of the ITAA 1997) for the 2025 year; and (ii) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; or (b) are an individual who was not in a partnership carrying on a business, and the only income they derived jointly (or in common) with another individual for the 2025 year was: (i) rent from a jointly owned property; (ii) interest from a jointly held account in a financial institution; or (iii) dividends from jointly held shares. Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. (a) have made an election under former section 485AA of the ITAA 1936 or paragraphs 830-10(2)(b) or 830-15(5)(b) of the ITAA 1997, so that: (i) their interest is treated as an interest in a foreign hybrid (under Division 830 of the ITAA 1997) for the 2025 year; and (ii) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; or (b) are an individual who was not in a partnership carrying on a business, and the only income they derived jointly (or in common) with another individual for the 2025 year was: (i) rent from a jointly owned property; (ii) interest from a jointly held account in a financial institution; or (iii) dividends from jointly held shares. (i) their interest is treated as an interest in a foreign hybrid (under Division 830 of the ITAA 1997) for the 2025 year; and (ii) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; or (i) rent from a jointly owned property; (ii) interest from a jointly held account in a financial institution; or (iii) dividends from jointly held shares. Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. | 8 When an income tax return must be lodged: (1) Other than persons covered by subsection 6(7) or 6(8), every person that is required to lodge a return for the 2025 year must lodge the return by 31 October 2025, unless they have a substituted accounting period. (2) Other than persons covered by subsection 6(7) or 6(8), every person that is required to lodge a return for the 2025 year who has a substituted accounting period must lodge the return by: (a) the 15th day of the seventh month after the end of their substituted accounting period, if they are a full self-assessment taxpayer; and (b) the last day of the fourth month after the end of their substituted accounting period, if they are not a full self-assessment taxpayer. (a) the 15th day of the seventh month after the end of their substituted accounting period, if they are a full self-assessment taxpayer; and (b) the last day of the fourth month after the end of their substituted accounting period, if they are not a full self-assessment taxpayer. (3) Every person covered by subsection 6(7) or 6(8) who is required to lodge a return for the 2025 year must lodge the return by the first day of the sixth month of the following year of income. | 9 Requirement to lodge a franking return: Under section 214-15 of the ITAA 1997, a corporate tax entity is required to lodge a franking return for the 2025 year if: (a) the entity, at any time during the 2025 year, incurred a liability to pay franking deficit tax or over-franking tax, or had an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; or (b) a refund of income tax was taken to have been paid to the entity at any time during the 2025 year under section 205-50 of the ITAA 1997. Note: Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability under the rules contained in Division 205 of the ITTPA 1997 are required to lodge a franking return and meet their liability for franking deficit tax under the rules contained in Division 214 of the ITTPA 1997. (a) the entity, at any time during the 2025 year, incurred a liability to pay franking deficit tax or over-franking tax, or had an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; or (b) a refund of income tax was taken to have been paid to the entity at any time during the 2025 year under section 205-50 of the ITAA 1997. Note: Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability under the rules contained in Division 205 of the ITTPA 1997 are required to lodge a franking return and meet their liability for franking deficit tax under the rules contained in Division 214 of the ITTPA 1997. | 10 When a franking return must be lodged: (1) Every corporate tax entity that is required to lodge a franking return for the 2025 year must lodge the return by the last day of the month following the end of the year of income in which an event referred to in paragraph 9(a) or 9(b) occurred, unless a provision of a taxation law requires the corporate tax entity to give the Commissioner a franking return within 14 days of receiving a refund. Note 1: Every late balancing corporate tax entity that elects to have its franking deficit tax liability determined on 30 June 2025 and incurs a liability to pay franking deficit tax under Division 205 of the ITTPA 1997 must lodge a franking return by 31 July 2025, unless a provision of a taxation law requires the corporate tax entity to give the Commissioner a franking return within 14 days of receiving a refund. Note 2: Section 214-45 of the ITAA 1997 or section 214-15 of the ITTPA 1997 may apply to require a corporate tax entity to give the Commissioner a franking return within 14 days of receiving a refund. In these circumstances the corporate tax entity must lodge a return within that timeframe. Note 1: Every late balancing corporate tax entity that elects to have its franking deficit tax liability determined on 30 June 2025 and incurs a liability to pay franking deficit tax under Division 205 of the ITTPA 1997 must lodge a franking return by 31 July 2025, unless a provision of a taxation law requires the corporate tax entity to give the Commissioner a franking return within 14 days of receiving a refund. Note 2: Section 214-45 of the ITAA 1997 or section 214-15 of the ITTPA 1997 may apply to require a corporate tax entity to give the Commissioner a franking return within 14 days of receiving a refund. In these circumstances the corporate tax entity must lodge a return within that timeframe. | 11 Requirement to lodge a venture capital deficit tax return: Under section 214-15 of the ITAA 1997, a corporate tax entity is required to lodge a venture capital deficit tax return for the 2025 year if the entity has a liability to pay venture capital deficit tax under section 210-135 of the ITAA 1997. Note : A corporate tax entity that does not have a liability to pay venture capital deficit tax is not required to lodge a venture capital deficit tax return. Note : A corporate tax entity that does not have a liability to pay venture capital deficit tax is not required to lodge a venture capital deficit tax return. | 12 When a venture capital deficit tax return must be lodged: Every corporate tax entity that is required to lodge a venture capital deficit tax return for the 2025 year must lodge the return by the last day of the first month following the end of the 2025 year. | 13 Requirement to lodge an ancillary fund return: Under section 163 of the ITAA 1936, every person that is a trustee of a public ancillary fund (within the meaning of subsection 426-102(1) in Schedule 1 to the TAA) or a private ancillary fund (within the meaning of subsection 426-105(1) in Schedule 1 to the TAA) is required to lodge an ancillary fund return for the 2025 year. Note 1: An ancillary fund return must be in the approved form. For public ancillary funds and private ancillary funds registered as a charity with the ACNC, the ACNC annual information statement that must be lodged with the Commissioner of the ACNC is the approved form for the ancillary fund return. Note 2: A trustee of a public ancillary fund or a private ancillary fund that is not registered as a charity with the ACNC and that derived income (including capital gains) during the 2025 year is also required to lodge an income tax return under subsection 6(6) of this instrument. Note 3: A trustee of a public ancillary fund or a private ancillary fund is required to lodge an ancillary fund return even if its income is exempt from income tax. Note 1: An ancillary fund return must be in the approved form. For public ancillary funds and private ancillary funds registered as a charity with the ACNC, the ACNC annual information statement that must be lodged with the Commissioner of the ACNC is the approved form for the ancillary fund return. Note 2: A trustee of a public ancillary fund or a private ancillary fund that is not registered as a charity with the ACNC and that derived income (including capital gains) during the 2025 year is also required to lodge an income tax return under subsection 6(6) of this instrument. Note 3: A trustee of a public ancillary fund or a private ancillary fund is required to lodge an ancillary fund return even if its income is exempt from income tax. | 14 When an ancillary fund return must be lodged: Every person that is required to lodge an ancillary fund return for the 2025 year must lodge the return: (a) if the person is required to give an annual information statement to the Commissioner of the ACNC under the ACNC Act, by the same day that it is required to lodge that information statement with the Commissioner of the ACNC; or (b) if paragraph 14(a) does not apply: (i) by 31 December 2025, unless the person has a substituted accounting period; or (ii) if the person has a substituted accounting period, the last day of the sixth month after the end of their substituted accounting period. Note: Section 60-5 of the ACNC Act specifies the lodgment date for the annual information statement. The Commissioner of the ACNC may allow further time to lodge that statement. (a) if the person is required to give an annual information statement to the Commissioner of the ACNC under the ACNC Act, by the same day that it is required to lodge that information statement with the Commissioner of the ACNC; or (b) if paragraph 14(a) does not apply: (i) by 31 December 2025, unless the person has a substituted accounting period; or (ii) if the person has a substituted accounting period, the last day of the sixth month after the end of their substituted accounting period. (i) by 31 December 2025, unless the person has a substituted accounting period; or (ii) if the person has a substituted accounting period, the last day of the sixth month after the end of their substituted accounting period. Note: Section 60-5 of the ACNC Act specifies the lodgment date for the annual information statement. The Commissioner of the ACNC may allow further time to lodge that statement. | 15 Lodgment of return and statement for self managed superannuation funds: (1) Under paragraph 35D(2)(b) of the SISA, the reporting period for lodgment of a return under section 35D is the period that ends on the day that the person is required to lodge their income tax return. Note 1: The return required under section 35D of the SISA forms part of the Self-managed superannuation fund annual return 2025 , which must be lodged with the Commissioner in accordance with this instrument. Note 2: The reporting period for lodgment of a return under section 35D begins at the end of the year of income. Note 1: The return required under section 35D of the SISA forms part of the Self-managed superannuation fund annual return 2025 , which must be lodged with the Commissioner in accordance with this instrument. Note 2: The reporting period for lodgment of a return under section 35D begins at the end of the year of income. (2) Under subsection 390-5(6) in Schedule 1 to the TAA, for a superannuation plan that is a self managed superannuation fund: (a) the period mentioned in subsection 390-5(1) is the 2025 year; and (b) the day on which a statement must be given to the Commissioner is the day the trustee of the self managed superannuation fund is required to lodge an income tax return in accordance with this instrument. Note 1: The member information statements required under section 390-5 in Schedule 1 to the TAA form part of the Self-managed superannuation fund annual return 2025 which must be lodged with the Commissioner in accordance with this instrument. Note 2: Separate legislative instruments contain lodgment requirements for member information statements by superannuation providers (other than self managed superannuation funds) – see the Taxation Administration Member Account Attribute Service – the Reporting of Information Relating to Superannuation Account Phases and Attributes 2018 and the Taxation Administration Member Account Transaction Service – the Reporting of Information Relating to Superannuation Account Transactions 2018 . (a) the period mentioned in subsection 390-5(1) is the 2025 year; and (b) the day on which a statement must be given to the Commissioner is the day the trustee of the self managed superannuation fund is required to lodge an income tax return in accordance with this instrument. Note 1: The member information statements required under section 390-5 in Schedule 1 to the TAA form part of the Self-managed superannuation fund annual return 2025 which must be lodged with the Commissioner in accordance with this instrument. Note 2: Separate legislative instruments contain lodgment requirements for member information statements by superannuation providers (other than self managed superannuation funds) – see the Taxation Administration Member Account Attribute Service – the Reporting of Information Relating to Superannuation Account Phases and Attributes 2018 and the Taxation Administration Member Account Transaction Service – the Reporting of Information Relating to Superannuation Account Transactions 2018 .", "Related_Explanatory_Statements": "LI 2025/6 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20256/00001", "Unmatched_Content": "I, Rob Heferen, Commissioner of Taxation, make the following instrument."}
{"Instrument_Reference": "LI 2025/7", "Title": "Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2025 Year) Instrument 2025 ", "Enabling_Act": "Income Tax Assessment Act 1936", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2025", "Date_of_Issue": "29 April 2025", "Signatory": "Rob Heferen Commissioner of Taxation", "Registration_Number": "F2025L00569", "Registration_Date": "9 May 2025", "Body": "1 Name: This instrument is the Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2025 Year) Instrument 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 161 of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 6 of the Act, including the following: (a) approved form; (b) year of income. (a) approved form; (b) year of income. In this instrument: 2025 year means: (a) for a person who has a substituted accounting period, that period; or (b) for any other person, the year of income ended 30 June 2025. Act means the Income Tax Assessment Act 1936 . carer entitled to child support has the meaning given in the CSAA. CSAA means the Child Support (Assessment) Act 1989 . liable parent has the meaning given in the CSAA. non-parent carer has the meaning given in the CSAA. SSA means the Social Security Act 1991 . substituted accounting period means an accounting period that a person has been granted leave to adopt under section 18 of the ITAA 1936, instead of the year of income ended 30 June 2025. TAA means the Taxation Administration Act 1953 . VEA means the Veterans' Entitlements Act 1986 . (a) for a person who has a substituted accounting period, that period; or (b) for any other person, the year of income ended 30 June 2025. | 5 Requirement to lodge an income tax return: (1) Under section 161 of the Act, every person who was for at least one day in the 2025 year either a carer entitled to child support (other than a non-parent carer) or a liable parent is required to give a return for the 2025 year, unless subsection (2) applies. (2) A person is not required to lodge a return under subsection (1) if: (a) the total of their following amounts for the 2025 year was less than $29,842: (i) taxable income (excluding any assessable first home super saver released amount); (ii) tax free pensions or benefits as defined in section 5 of the CSAA; (iii) target foreign income as defined in section 5B of the CSAA; (iv) reportable fringe benefits total; (v) total net investment loss; and (vi) reportable superannuation contributions; and (b) they were in receipt of one or more of the following Australian Government pensions, allowances or payments for the whole of the 2025 year: (i) jobseeker payment under the SSA; (ii) austudy payment under the SSA; (iii) disaster income support allowance for special category visa (subclass 444) holders; (iv) Disaster Recovery Allowance under the SSA; (v) farm household allowance under the Farm Household Support Act 2014 ; (vi) parenting payment (benefit PP (partnered)) under the SSA; (vii) special benefit under the SSA; (viii) youth allowance under the SSA; (ix) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; (x) ABSTUDY living allowance under the ABSTUDY scheme; (xi) payments under the Military Rehabilitation and Compensation Act Education and Training Scheme (otherwise known as 'MRCA Education Allowance'); (xii) payments under the Veterans' Children Education Scheme established under the VEA; (xiii) payments under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (xiv) any other taxable Commonwealth education or training payments; (xv) age pension under the SSA; (xvi) age service pension under the VEA; (xvii) carer payment under the SSA; (xviii) disability support pension under the SSA; (xix) income support supplement under the VEA; (xx) invalidity service pension under the VEA; (xxi) parenting payment (pension PP (single)) under the SSA; (xxii) partner service pension under the VEA; and (xxiii) veteran payment under the VEA. Note 1: The return must be in the approved form (see section 161A of the Act). Note 2: Nothing in this instrument prevents the Commissioner from issuing a notice under sections 162 or 163 of the Act requiring a person to give the Commissioner, in the approved form and within the time required, a return, or a further or fuller return, or any information, statement or document about the person's financial affairs. It also does not prevent the Commissioner from granting an exemption from lodgment. Note 3: Any person who does not give a return, or any other information when and as required under a taxation law, commits an offence under section 8C of the TAA. They may also become liable to pay a penalty under Division 286 in Schedule 1 to the TAA. (a) the total of their following amounts for the 2025 year was less than $29,842: (i) taxable income (excluding any assessable first home super saver released amount); (ii) tax free pensions or benefits as defined in section 5 of the CSAA; (iii) target foreign income as defined in section 5B of the CSAA; (iv) reportable fringe benefits total; (v) total net investment loss; and (vi) reportable superannuation contributions; and (b) they were in receipt of one or more of the following Australian Government pensions, allowances or payments for the whole of the 2025 year: (i) jobseeker payment under the SSA; (ii) austudy payment under the SSA; (iii) disaster income support allowance for special category visa (subclass 444) holders; (iv) Disaster Recovery Allowance under the SSA; (v) farm household allowance under the Farm Household Support Act 2014 ; (vi) parenting payment (benefit PP (partnered)) under the SSA; (vii) special benefit under the SSA; (viii) youth allowance under the SSA; (ix) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; (x) ABSTUDY living allowance under the ABSTUDY scheme; (xi) payments under the Military Rehabilitation and Compensation Act Education and Training Scheme (otherwise known as 'MRCA Education Allowance'); (xii) payments under the Veterans' Children Education Scheme established under the VEA; (xiii) payments under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (xiv) any other taxable Commonwealth education or training payments; (xv) age pension under the SSA; (xvi) age service pension under the VEA; (xvii) carer payment under the SSA; (xviii) disability support pension under the SSA; (xix) income support supplement under the VEA; (xx) invalidity service pension under the VEA; (xxi) parenting payment (pension PP (single)) under the SSA; (xxii) partner service pension under the VEA; and (xxiii) veteran payment under the VEA. (i) taxable income (excluding any assessable first home super saver released amount); (ii) tax free pensions or benefits as defined in section 5 of the CSAA; (iii) target foreign income as defined in section 5B of the CSAA; (iv) reportable fringe benefits total; (v) total net investment loss; and (vi) reportable superannuation contributions; and (i) jobseeker payment under the SSA; (ii) austudy payment under the SSA; (iii) disaster income support allowance for special category visa (subclass 444) holders; (iv) Disaster Recovery Allowance under the SSA; (v) farm household allowance under the Farm Household Support Act 2014 ; (vi) parenting payment (benefit PP (partnered)) under the SSA; (vii) special benefit under the SSA; (viii) youth allowance under the SSA; (ix) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; (x) ABSTUDY living allowance under the ABSTUDY scheme; (xi) payments under the Military Rehabilitation and Compensation Act Education and Training Scheme (otherwise known as 'MRCA Education Allowance'); (xii) payments under the Veterans' Children Education Scheme established under the VEA; (xiii) payments under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (xiv) any other taxable Commonwealth education or training payments; (xv) age pension under the SSA; (xvi) age service pension under the VEA; (xvii) carer payment under the SSA; (xviii) disability support pension under the SSA; (xix) income support supplement under the VEA; (xx) invalidity service pension under the VEA; (xxi) parenting payment (pension PP (single)) under the SSA; (xxii) partner service pension under the VEA; and (xxiii) veteran payment under the VEA. Note 1: The return must be in the approved form (see section 161A of the Act). Note 2: Nothing in this instrument prevents the Commissioner from issuing a notice under sections 162 or 163 of the Act requiring a person to give the Commissioner, in the approved form and within the time required, a return, or a further or fuller return, or any information, statement or document about the person's financial affairs. It also does not prevent the Commissioner from granting an exemption from lodgment. Note 3: Any person who does not give a return, or any other information when and as required under a taxation law, commits an offence under section 8C of the TAA. They may also become liable to pay a penalty under Division 286 in Schedule 1 to the TAA. | 6 When an income tax return must be lodged: (1) Every person required to lodge a return for the 2025 year must lodge the return by 31 October 2025, unless they have a substituted accounting period. (2) Every person required to lodge a return for the 2025 year who has a substituted accounting period must lodge the return no later than the last day of the fourth month after the end of their substituted accounting period. Note: Under section 388-55 in Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a later date. Note: Under section 388-55 in Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a later date.", "Related_Explanatory_Statements": "LI 2025/7 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20257/00001", "Unmatched_Content": "I, Rob Heferen, Commissioner of Taxation, make the following instrument."}
{"Instrument_Reference": "LI 2024/15", "Title": "Taxation Laws (Requirement to Lodge a Return for the 2024 Year) Instrument 2024 ", "Enabling_Act": "Income Tax Assessment Act 1936, Income Tax Assessment Act 1997, Superannuation Industry (Supervision) Act 1993, Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2024", "Date_of_Issue": "15 May 2024", "Signatory": "Jacqueline Curtis Acting Commissioner of Taxation", "Registration_Number": "F2024L00550", "Registration_Date": "17 May 2024", "Body": "1 Name: This instrument is the Taxation Laws (Requirement to Lodge a Return for the 2024 Year) Instrument 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under: (a) sections 130, 161 and 163 of the ITAA 1936; (b) section 214-15 of the ITAA 1997; (c) section 35D of the SISA; and (d) section 390-5 in Schedule 1 to the TAA. (a) sections 130, 161 and 163 of the ITAA 1936; (b) section 214-15 of the ITAA 1997; (c) section 35D of the SISA; and (d) section 390-5 in Schedule 1 to the TAA. | 4 Guide to this instrument: This instrument sets out who is required to lodge an income tax return, a franking return, a venture capital deficit tax return and an ancillary fund return for the 2024 year. These returns must be given in the approved form. This instrument sets out when these returns must be lodged, noting that the Commissioner may defer the time for lodgment of any return to a later date under section 388-55 in Schedule 1 to the TAA. This instrument also deals with when returns and statements for self managed superannuation funds must be lodged. Any person who does not give a return, or any other information when and as required under a taxation law, commits an offence under section 8C of the TAA. They may also become liable to pay a penalty under Division 286 in Schedule 1 to the TAA. In addition, a trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the SISA commits an offence under section 35D of the SISA. This instrument does not prevent the Commissioner from issuing a notice under sections 162 or 163 of the ITAA 1936 requiring a person to give the Commissioner, in the approved form and within the time required, a return, or a further or fuller return, or any information, statement or document about the person's financial affairs. It also does not prevent the Commissioner from issuing a notice under section 214-20 of the ITAA 1997 or section 214-10 of the ITTPA 1997 requiring a corporate tax entity to give the Commissioner, in the approved form and within the time required, a franking return. This instrument does not prevent the Commissioner from granting an exemption from lodgment. This instrument sets out when these returns must be lodged, noting that the Commissioner may defer the time for lodgment of any return to a later date under section 388-55 in Schedule 1 to the TAA. This instrument also deals with when returns and statements for self managed superannuation funds must be lodged. Any person who does not give a return, or any other information when and as required under a taxation law, commits an offence under section 8C of the TAA. They may also become liable to pay a penalty under Division 286 in Schedule 1 to the TAA. In addition, a trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the SISA commits an offence under section 35D of the SISA. This instrument does not prevent the Commissioner from issuing a notice under sections 162 or 163 of the ITAA 1936 requiring a person to give the Commissioner, in the approved form and within the time required, a return, or a further or fuller return, or any information, statement or document about the person's financial affairs. It also does not prevent the Commissioner from issuing a notice under section 214-20 of the ITAA 1997 or section 214-10 of the ITTPA 1997 requiring a corporate tax entity to give the Commissioner, in the approved form and within the time required, a franking return. This instrument does not prevent the Commissioner from granting an exemption from lodgment. | 5 Definitions: In this instrument: 2024 year means: (a) for a person who has a substituted accounting period, that period; or (b) for any other person, the year of income ended 30 June 2024. AASLA means the Australian Apprenticeship Support Loans Act 2014. Note: Until 31 December 2023, this Act was named the Trade Support Loans Act 2014. ACNC means the Australian Charities and Not-for-profits Commission. ACNC Act means the Australian Charities and Not-for-profits Commission Act 2012. approved form has the meaning given by section 388-50 in Schedule 1 to the TAA. assessable income has the meaning given by sections 6-5, 6-10, 6-15, 17-10 and 17-30 of the ITAA 1997. attribution CCIV sub-fund trust is a CCIV sub-fund trust that is an attribution managed investment trust (AMIT) for the year of income by the application of Divisions 275 and 276 of the ITAA 1997, as modified by sections 195-130 and 195-135 of the ITAA 1997. attribution managed investment trust (AMIT) has the meaning given by section 276-10 of the ITAA 1997. Australia has the meaning affected by section 960-505 of the ITAA 1997. CCIV sub-fund trust has the meaning given by subsection 195-110(2) of the ITAA 1997. company has the meaning given in section 995-1 of the ITAA 1997. corporate collective investment vehicle (CCIV) has the meaning given by section 995-1 of the ITAA 1997. corporate tax entity has the meaning given by section 960-115 of the ITAA 1997. entity has the meaning given by section 960-100 of the ITAA 1997. foreign hybrid has the meaning given by section 830-5 of the ITAA 1997. full self-assessment taxpayer means: (a) a company; (b) a trustee of a public trading trust; (c) a trustee of an approved deposit fund; (d) a trustee of a superannuation fund; (e) a trustee of a pooled superannuation trust; and (f) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. HESA means the Higher Education Support Act 2003. ITAA 1936 means the Income Tax Assessment Act 1936. ITAA 1997 means the Income Tax Assessment Act 1997. ITTPA 1997 means the Income Tax (Transitional Provisions) Act 1997. managed investment trust (MIT) has the meaning given by section 275-10 of the ITAA 1997. net income, in relation to a partnership, has the meaning given by section 90 of the ITAA 1936. partnership loss has the meaning given by section 90 of the ITAA 1936. person includes: (a) a partner of a partnership (including a foreign hybrid) and, subject to subsections 6(12) and 7(5), the provisions in this instrument apply to a partner's duty to provide a partnership return as if the partnership was itself a person; (b) a trustee of a trust estate; and (c) a full self-assessment taxpayer. Note: Under section 91 of the ITAA 1997, a partnership shall furnish a return of the income of the partnership, but shall not be liable to pay tax. Subsection 6(12) of this instrument enables a partner (or, if there is no partner resident in Australia, a partnership's agent) to lodge a partnership return for the partnership. primary production business has the meaning given by section 995-1 of the ITAA 1997. SISA means the Superannuation Industry (Supervision) Act 1993. SSA means the Social Security Act 1991. substituted accounting period means an accounting period that a person has been granted leave to adopt under section 18 of the ITAA 1936, instead of the year of income ended 30 June 2024. TAA means the Taxation Administration Act 1953. taxable income has the meaning given by section 4-15 of the ITAA 1997. VETSLA means the VET Student Loans Act 2016. year of income means an income year as defined in section 995-1 of the ITAA 1997. (a) for a person who has a substituted accounting period, that period; or (b) for any other person, the year of income ended 30 June 2024. (a) a company; (b) a trustee of a public trading trust; (c) a trustee of an approved deposit fund; (d) a trustee of a superannuation fund; (e) a trustee of a pooled superannuation trust; and (f) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. (a) a partner of a partnership (including a foreign hybrid) and, subject to subsections 6(12) and 7(5), the provisions in this instrument apply to a partner's duty to provide a partnership return as if the partnership was itself a person; (b) a trustee of a trust estate; and (c) a full self-assessment taxpayer. | 6 Requirement to lodge an income tax return: (1) Under sections 130 and 161 of the ITAA 1936, every person covered by one or more of subsections 6(2) to 6(12) is required to give a return for the 2024 year unless an exception in section 7 applies to them. (2) Every person must lodge a return if during the 2024 year one or more of the following apply to them: (a) they had an amount withheld from payments or an amount paid to the Commissioner under the pay as you go (PAYG) withholding system other than payments: (i) covered by sections 12-140 and 12-145 in Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); (ii) covered by Subdivision 12-F in Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); (iii) covered by Subdivision 12-FA in Schedule 1 to the TAA (relating to departing Australia superannuation payments); (iv) covered by section 12-319A in Schedule 1 to the TAA (relating to payments to persons participating in the labour mobility programs covered by section 840-906 of the ITAA 1997); (v) covered by section 12-320 in Schedule 1 to the TAA (relating to mining payments); (vi) covered by Subdivision 12-H in Schedule 1 to the TAA (relating to fund payments from withholding MITs); (vii) covered by Subdivision 12A-C in Schedule 1 to the TAA (relating to deemed payments by AMITs); or (viii) withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (b) they incurred a tax loss or are entitled to deduct a tax loss; (c) they made a net capital loss, or are entitled to apply a net capital loss of an earlier year of income; (d) they were a company or trust estate that has undeducted tax losses or unapplied net capital losses of more than $1,000 from any earlier year of income; (e) they were a company that transferred a tax loss or net capital loss to another group company; (f) they carried on a business; (g) they were entitled to income as a beneficiary of a trust estate that has operated a primary production business in Australia; (h) they had an individual interest in the net income or partnership loss of a partnership which operated a primary production business in Australia; (i) they were at all times under 18 years of age and either their income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or their income from dividends or distributions and franking credits was more than $416; (j) they received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived in respect of approved overseas projects and exempting income earned in overseas employment) and received $1 or more of other income; (k) they paid an instalment amount under the PAYG instalment system; (l) they were a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons); (m) they were entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses); (n) they had identified on their payment summary or income statement: (i) reportable fringe benefits; or (ii) reportable employer superannuation contributions; (o) they derived assessable income from dividends or distributions and franking credits of more than $18,200; (p) they had made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; (q) they have exceeded their concessional or their non-concessional contributions cap for the corresponding financial year; or (r) they received an Australian superannuation lump sum that included: (i) an untaxed element when aged 60 years or over; or (ii) a taxed element or an untaxed element when aged under 60 years. (a) they had an amount withheld from payments or an amount paid to the Commissioner under the pay as you go (PAYG) withholding system other than payments: (i) covered by sections 12-140 and 12-145 in Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); (ii) covered by Subdivision 12-F in Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); (iii) covered by Subdivision 12-FA in Schedule 1 to the TAA (relating to departing Australia superannuation payments); (iv) covered by section 12-319A in Schedule 1 to the TAA (relating to payments to persons participating in the labour mobility programs covered by section 840-906 of the ITAA 1997); (v) covered by section 12-320 in Schedule 1 to the TAA (relating to mining payments); (vi) covered by Subdivision 12-H in Schedule 1 to the TAA (relating to fund payments from withholding MITs); (vii) covered by Subdivision 12A-C in Schedule 1 to the TAA (relating to deemed payments by AMITs); or (viii) withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (b) they incurred a tax loss or are entitled to deduct a tax loss; (c) they made a net capital loss, or are entitled to apply a net capital loss of an earlier year of income; (d) they were a company or trust estate that has undeducted tax losses or unapplied net capital losses of more than $1,000 from any earlier year of income; (e) they were a company that transferred a tax loss or net capital loss to another group company; (f) they carried on a business; (g) they were entitled to income as a beneficiary of a trust estate that has operated a primary production business in Australia; (h) they had an individual interest in the net income or partnership loss of a partnership which operated a primary production business in Australia; (i) they were at all times under 18 years of age and either their income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or their income from dividends or distributions and franking credits was more than $416; (j) they received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived in respect of approved overseas projects and exempting income earned in overseas employment) and received $1 or more of other income; (k) they paid an instalment amount under the PAYG instalment system; (l) they were a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons); (m) they were entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses); (n) they had identified on their payment summary or income statement: (i) reportable fringe benefits; or (ii) reportable employer superannuation contributions; (o) they derived assessable income from dividends or distributions and franking credits of more than $18,200; (p) they had made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; (q) they have exceeded their concessional or their non-concessional contributions cap for the corresponding financial year; or (r) they received an Australian superannuation lump sum that included: (i) an untaxed element when aged 60 years or over; or (ii) a taxed element or an untaxed element when aged under 60 years. (i) covered by sections 12-140 and 12-145 in Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); (ii) covered by Subdivision 12-F in Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); (iii) covered by Subdivision 12-FA in Schedule 1 to the TAA (relating to departing Australia superannuation payments); (iv) covered by section 12-319A in Schedule 1 to the TAA (relating to payments to persons participating in the labour mobility programs covered by section 840-906 of the ITAA 1997); (v) covered by section 12-320 in Schedule 1 to the TAA (relating to mining payments); (vi) covered by Subdivision 12-H in Schedule 1 to the TAA (relating to fund payments from withholding MITs); (vii) covered by Subdivision 12A-C in Schedule 1 to the TAA (relating to deemed payments by AMITs); or (viii) withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (i) reportable fringe benefits; or (ii) reportable employer superannuation contributions; (i) an untaxed element when aged 60 years or over; or (ii) a taxed element or an untaxed element when aged under 60 years. (3) Every person must lodge a return if they were not a full self-assessment taxpayer during the 2024 year and were either: (a) an Australian resident: (i) for the whole of the 2024 year, whose taxable income for the 2024 year was more than $18,200; or (ii) for only part of the 2024 year, whose taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (b) not an Australian resident at any time during the 2024 year and derived income (including capital gains) that is taxable in Australia other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(vi) or 6(2)(a)(vii). (a) an Australian resident: (i) for the whole of the 2024 year, whose taxable income for the 2024 year was more than $18,200; or (ii) for only part of the 2024 year, whose taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (b) not an Australian resident at any time during the 2024 year and derived income (including capital gains) that is taxable in Australia other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(vi) or 6(2)(a)(vii). (i) for the whole of the 2024 year, whose taxable income for the 2024 year was more than $18,200; or (ii) for only part of the 2024 year, whose taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (4) Every person must lodge a return if they were a full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) and during the 2024 year were either: (a) an Australian resident, who derived income (including capital gains) from sources in or outside Australia; or (b) a non-resident of Australia, who derived income (including capital gains) that is taxable in Australia, other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(vi) or 6(2)(a)(vii). (a) an Australian resident, who derived income (including capital gains) from sources in or outside Australia; or (b) a non-resident of Australia, who derived income (including capital gains) that is taxable in Australia, other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(vi) or 6(2)(a)(vii). (5) Every person must lodge a return if they are a trustee of a superannuation fund, an approved deposit fund, or a pooled superannuation trust that, during the 2024 year, was: (a) an Australian resident; or (b) a non-resident of Australia, who derived income (including capital gains) that is taxable in Australia, other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(vi) or 6(2)(a)(vii). Note 1: Trustees of self-managed superannuation funds to which subsection 6(5) applies must lodge the Self-managed superannuation fund annual return 2024. Note 2: Other entities to which subsection 6(5) applies must lodge the Fund income tax return 2024. (a) an Australian resident; or (b) a non-resident of Australia, who derived income (including capital gains) that is taxable in Australia, other than payments listed in subparagraph 6(2)(a)(ii), 6(2)(a)(vi) or 6(2)(a)(vii). Note 1: Trustees of self-managed superannuation funds to which subsection 6(5) applies must lodge the Self-managed superannuation fund annual return 2024. Note 2: Other entities to which subsection 6(5) applies must lodge the Fund income tax return 2024. (6) Every person must lodge a return if they are a trustee of a trust estate (including if they are taken to be a trustee of a trust estate under a provision of the ITAA 1936 or ITAA 1997) that derived income (including capital gains) during the 2024 year. The return must be lodged by: (a) the trustee resident in Australia; or (b) if there is no trustee resident in Australia, the trust's public officer or (if no public officer is appointed) the trust's agent in Australia. Note 1: The trustee of an AMIT to which subsection 6(6) applies must lodge an Attribution managed investment trust tax return 2024. Note 2: The trustee of an attribution CCIV sub-fund trust to which subsection 6(6) applies must lodge an Attribution CCIV sub-fund tax return 2024. Note 3: Other trustees to which subsection 6(6) applies must lodge the Trust tax return 2024. (a) the trustee resident in Australia; or (b) if there is no trustee resident in Australia, the trust's public officer or (if no public officer is appointed) the trust's agent in Australia. Note 1: The trustee of an AMIT to which subsection 6(6) applies must lodge an Attribution managed investment trust tax return 2024. Note 2: The trustee of an attribution CCIV sub-fund trust to which subsection 6(6) applies must lodge an Attribution CCIV sub-fund tax return 2024. Note 3: Other trustees to which subsection 6(6) applies must lodge the Trust tax return 2024. (7) Every person must lodge a return if they are liable to pay tax as: (a) the master of a ship, or the agent or other representative in Australia of the owner or charterer of a ship, under Division 12 of Part III of the ITAA 1936; or (b) a person having control of a non-resident's money under section 255 of the ITAA 1936. Note: A person covered by subsection 6(7) must lodge a separate return for each person for whom they are an agent in addition to their own return (if they are required to lodge their own return). (a) the master of a ship, or the agent or other representative in Australia of the owner or charterer of a ship, under Division 12 of Part III of the ITAA 1936; or (b) a person having control of a non-resident's money under section 255 of the ITAA 1936. Note: A person covered by subsection 6(7) must lodge a separate return for each person for whom they are an agent in addition to their own return (if they are required to lodge their own return). (8) Every person must lodge a return if they are liable to pay tax under Division 15 of Part III of the ITAA 1936 as an agent for a non-resident insurer or an agent for a non-resident reinsurer. Note 1: A person covered by subsection 6(8) must lodge an aggregate return for their position as agent in addition to their own return (if they are required to lodge their own return). Note 2: Section 148 of the ITAA 1936 deals with reinsurance with non-residents and imposes certain requirements to furnish returns. Note 1: A person covered by subsection 6(8) must lodge an aggregate return for their position as agent in addition to their own return (if they are required to lodge their own return). Note 2: Section 148 of the ITAA 1936 deals with reinsurance with non-residents and imposes certain requirements to furnish returns. (9) Every person must lodge a return if during the 2024 year they were a head company of either a consolidated group or a multiple entry consolidated (MEC) group under Part 3-90 of the ITAA 1997. (10) Every person must lodge a return if they were a foreign resident (within the meaning of section 995-1 of the ITAA 1997) during the 2024 year and: (a) on 1 June immediately preceding the 2024 year had an accumulated Higher Education Loan Program (HELP) debt (within the meaning of section 140-25 of the HESA), an accumulated Trade Support Loan (TSL) or an accumulated Australian Apprenticeship Support Loan (AASL) debt (within the meaning of section 35 of the AASLA) or an accumulated VET Student Loan (VETSL) debt (within the meaning of section 23CC of the VETSLA); and (b) their income (including foreign-sourced income) was more than $12,887 for the 2024 year. Note 1: A person covered by subsection 6(10) must also give a notice relating to their income (including foreign-sourced income); see subsection 154-18(3) of the HESA, subsection 47C(3) of the AASLA, and subsection 23ED(3) of the VETSLA. Note 2: Until 31 December 2023, the AASLA was named the Trade Support Loans Act 2014 and accumulated Australian Apprenticeship Support Loan (AASL) debts were known as accumulated Trade Support Loan (TSL) debts. (a) on 1 June immediately preceding the 2024 year had an accumulated Higher Education Loan Program (HELP) debt (within the meaning of section 140-25 of the HESA), an accumulated Trade Support Loan (TSL) or an accumulated Australian Apprenticeship Support Loan (AASL) debt (within the meaning of section 35 of the AASLA) or an accumulated VET Student Loan (VETSL) debt (within the meaning of section 23CC of the VETSLA); and (b) their income (including foreign-sourced income) was more than $12,887 for the 2024 year. Note 1: A person covered by subsection 6(10) must also give a notice relating to their income (including foreign-sourced income); see subsection 154-18(3) of the HESA, subsection 47C(3) of the AASLA, and subsection 23ED(3) of the VETSLA. Note 2: Until 31 December 2023, the AASLA was named the Trade Support Loans Act 2014 and accumulated Australian Apprenticeship Support Loan (AASL) debts were known as accumulated Trade Support Loan (TSL) debts. (11) Every person must lodge a return if they were an entity whose income is exempt from income tax under Division 50 of the ITAA 1997 during the 2024 year. Note: An entity to which subsection 6(11) applies must lodge an NFP self-review return 2024. Note: An entity to which subsection 6(11) applies must lodge an NFP self-review return 2024. (12) A partnership return required under this instrument, including a foreign hybrid treated as a partnership by Division 830 of the ITAA 1997, must be lodged by the following: (a) all partners resident in Australia; or (b) any partner resident in Australia who satisfies the conditions set out below: (i) if all resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2024 year, by any one of those partners; (ii) if two or more resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2024 year, and those interests are greater than the individual interest of any other resident partners, by any one of the partners with the greatest equal interest; or (iii) if subparagraphs 6(12)(b)(i) and 6(12)(b)(ii) do not apply, by the resident partner who has the greatest individual interest in the net income, or partnership loss, of the partnership in the 2024 year; or (c) if there is no partner resident in Australia, the partnership's agent in Australia. (a) all partners resident in Australia; or (b) any partner resident in Australia who satisfies the conditions set out below: (i) if all resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2024 year, by any one of those partners; (ii) if two or more resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2024 year, and those interests are greater than the individual interest of any other resident partners, by any one of the partners with the greatest equal interest; or (iii) if subparagraphs 6(12)(b)(i) and 6(12)(b)(ii) do not apply, by the resident partner who has the greatest individual interest in the net income, or partnership loss, of the partnership in the 2024 year; or (c) if there is no partner resident in Australia, the partnership's agent in Australia. (i) if all resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2024 year, by any one of those partners; (ii) if two or more resident partners have equal individual interests in the net income, or partnership loss, of the partnership in the 2024 year, and those interests are greater than the individual interest of any other resident partners, by any one of the partners with the greatest equal interest; or (iii) if subparagraphs 6(12)(b)(i) and 6(12)(b)(ii) do not apply, by the resident partner who has the greatest individual interest in the net income, or partnership loss, of the partnership in the 2024 year; or | 7 Exceptions to the requirement to lodge an income tax return: (1) A person is not required to lodge an income tax return under subsection 6(2) to 6(10) for the 2024 year under this instrument if they are: (a) an Australian resident non-profit company whose taxable income for the 2024 year was $416 or less; (b) an entity whose income is exempt from income tax under Division 50 of the ITAA 1997; (c) a State or Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the ITAA 1936; (d) a person that for the whole of the 2024 year was a subsidiary member of a: (i) consolidated group (as defined in Division 703 of the ITAA 1997); or (ii) MEC group (as defined in Division 719 of the ITAA 1997); (e) a trustee of a resident trust estate of a deceased person, where each of the following apply: (i) the deceased person died less than 3 years before the end of the 2024 year; (ii) no beneficiary is presently entitled to a share of the income of the trust estate; (iii) the net income of the trust estate under section 95 of the ITAA 1936 is less than $18,201; and (iv) there are no non-resident beneficiaries of the trust estate; or (f) a person who during the 2024 year derived assessable income from sources in Australia as a working holiday maker (within the meaning of subsection 3A(1) of the Income Tax Rates Act 1986), and: (i) had no other assessable income; and (ii) whose taxable income (excluding any superannuation remainder or employment termination remainder) was less than $45,001. (a) an Australian resident non-profit company whose taxable income for the 2024 year was $416 or less; (b) an entity whose income is exempt from income tax under Division 50 of the ITAA 1997; (c) a State or Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the ITAA 1936; (d) a person that for the whole of the 2024 year was a subsidiary member of a: (i) consolidated group (as defined in Division 703 of the ITAA 1997); or (ii) MEC group (as defined in Division 719 of the ITAA 1997); (e) a trustee of a resident trust estate of a deceased person, where each of the following apply: (i) the deceased person died less than 3 years before the end of the 2024 year; (ii) no beneficiary is presently entitled to a share of the income of the trust estate; (iii) the net income of the trust estate under section 95 of the ITAA 1936 is less than $18,201; and (iv) there are no non-resident beneficiaries of the trust estate; or (f) a person who during the 2024 year derived assessable income from sources in Australia as a working holiday maker (within the meaning of subsection 3A(1) of the Income Tax Rates Act 1986), and: (i) had no other assessable income; and (ii) whose taxable income (excluding any superannuation remainder or employment termination remainder) was less than $45,001. (i) consolidated group (as defined in Division 703 of the ITAA 1997); or (ii) MEC group (as defined in Division 719 of the ITAA 1997); (i) the deceased person died less than 3 years before the end of the 2024 year; (ii) no beneficiary is presently entitled to a share of the income of the trust estate; (iii) the net income of the trust estate under section 95 of the ITAA 1936 is less than $18,201; and (iv) there are no non-resident beneficiaries of the trust estate; or (i) had no other assessable income; and (ii) whose taxable income (excluding any superannuation remainder or employment termination remainder) was less than $45,001. (2) A person covered by paragraph 6(2)(i) or subsection 6(3) or 6(6) is not required to lodge an income tax return for the 2024 year under this instrument if: (a) their assessable income during the 2024 year included one or more of the following: (i) jobseeker payment under the SSA; (ii) austudy payment under the SSA; (iii) disaster income support allowance for special category visa (subclass 444) holders; (iv) Disaster Recovery Allowance under the SSA; (v) farm household allowance under the Farm Household Support Act 2014; (vi) a payment under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (vii) parenting payment (benefit PP (partnered)) under the SSA; (viii) a payment to a person 16 years or older made under the ABSTUDY scheme (including the ABSTUDY Masters and Doctorate Award); (ix) a payment to a person 16 years or older made under the Military Rehabilitation and Compensation Act Education and Training Scheme; (x) a payment to a person 16 years or older made under the Veterans' Children Education Scheme established under the Veterans' Entitlements Act 1986; (xi) special benefit under the SSA; (xii) youth allowance under the SSA; and (xiii) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; and (b) they either had: (i) no other assessable income; or (ii) taxable income of less than $21,885. (a) their assessable income during the 2024 year included one or more of the following: (i) jobseeker payment under the SSA; (ii) austudy payment under the SSA; (iii) disaster income support allowance for special category visa (subclass 444) holders; (iv) Disaster Recovery Allowance under the SSA; (v) farm household allowance under the Farm Household Support Act 2014; (vi) a payment under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (vii) parenting payment (benefit PP (partnered)) under the SSA; (viii) a payment to a person 16 years or older made under the ABSTUDY scheme (including the ABSTUDY Masters and Doctorate Award); (ix) a payment to a person 16 years or older made under the Military Rehabilitation and Compensation Act Education and Training Scheme; (x) a payment to a person 16 years or older made under the Veterans' Children Education Scheme established under the Veterans' Entitlements Act 1986; (xi) special benefit under the SSA; (xii) youth allowance under the SSA; and (xiii) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; and (b) they either had: (i) no other assessable income; or (ii) taxable income of less than $21,885. (i) jobseeker payment under the SSA; (ii) austudy payment under the SSA; (iii) disaster income support allowance for special category visa (subclass 444) holders; (iv) Disaster Recovery Allowance under the SSA; (v) farm household allowance under the Farm Household Support Act 2014; (vi) a payment under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (vii) parenting payment (benefit PP (partnered)) under the SSA; (viii) a payment to a person 16 years or older made under the ABSTUDY scheme (including the ABSTUDY Masters and Doctorate Award); (ix) a payment to a person 16 years or older made under the Military Rehabilitation and Compensation Act Education and Training Scheme; (x) a payment to a person 16 years or older made under the Veterans' Children Education Scheme established under the Veterans' Entitlements Act 1986; (xi) special benefit under the SSA; (xii) youth allowance under the SSA; and (xiii) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; and (i) no other assessable income; or (ii) taxable income of less than $21,885. (3) A person covered by subsection 6(3) or 6(6) is not required to lodge an income tax return for the 2024 year under this instrument if: (a) they qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the 2024 year; and (b) their rebate income was less than: (i) $32,280, if at any time during the 2024 year they were single, widowed or separated; (ii) $31,280, if subparagraph (i) does not also apply, and at any time during the 2024 year they and their spouse (married or de facto) had to live apart due to illness, or they or their spouse were in a nursing home; or (iii) $28,975, if neither subparagraph (i) nor subparagraph (ii) also apply, and at any time during the 2024 year they and their spouse (married or de facto) lived together. Note: While a person covered by subsection 7(2) or subsection 7(3) is not required to lodge an income tax return under this instrument, they may be required to lodge an income tax return under the Income Tax Assessment (Requirement for Parents with a Child Support Assessment to Lodge a Return for the 2024 year) Instrument 2024. (a) they qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the 2024 year; and (b) their rebate income was less than: (i) $32,280, if at any time during the 2024 year they were single, widowed or separated; (ii) $31,280, if subparagraph (i) does not also apply, and at any time during the 2024 year they and their spouse (married or de facto) had to live apart due to illness, or they or their spouse were in a nursing home; or (iii) $28,975, if neither subparagraph (i) nor subparagraph (ii) also apply, and at any time during the 2024 year they and their spouse (married or de facto) lived together. (i) $32,280, if at any time during the 2024 year they were single, widowed or separated; (ii) $31,280, if subparagraph (i) does not also apply, and at any time during the 2024 year they and their spouse (married or de facto) had to live apart due to illness, or they or their spouse were in a nursing home; or (iii) $28,975, if neither subparagraph (i) nor subparagraph (ii) also apply, and at any time during the 2024 year they and their spouse (married or de facto) lived together. Note: While a person covered by subsection 7(2) or subsection 7(3) is not required to lodge an income tax return under this instrument, they may be required to lodge an income tax return under the Income Tax Assessment (Requirement for Parents with a Child Support Assessment to Lodge a Return for the 2024 year) Instrument 2024. (4) A person covered by subsection 6(11) is not required to lodge an income tax return for the 2024 year under this instrument if their income is exempt from income tax: (a) under table item 1.1 in section 50-5 of the ITAA 1997; (b) under section 50-25 of the ITAA 1997; or (c) because they are specifically named as an exempt entity in Division 50 of the ITAA 1997. (a) under table item 1.1 in section 50-5 of the ITAA 1997; (b) under section 50-25 of the ITAA 1997; or (c) because they are specifically named as an exempt entity in Division 50 of the ITAA 1997. (5) A person covered by subsection 6(12) is not required to lodge a partnership tax return for the 2024 year under this instrument if they: (a) have made an election under former section 485AA of the ITAA 1936 or paragraphs 830-10(2)(b) or 830-15(5)(b) of the ITAA 1997, so that: (i) their interest is treated as an interest in a foreign hybrid (under Division 830 of the ITAA 1997) for the 2024 year; and (ii) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; or (b) are an individual who was not in a partnership carrying on a business, and the only income they derived jointly (or in common) with another individual for the 2024 year was: (i) rent from a jointly owned property; (ii) interest from a jointly held account in a financial institution; or (iii) dividends from jointly held shares. Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. (a) have made an election under former section 485AA of the ITAA 1936 or paragraphs 830-10(2)(b) or 830-15(5)(b) of the ITAA 1997, so that: (i) their interest is treated as an interest in a foreign hybrid (under Division 830 of the ITAA 1997) for the 2024 year; and (ii) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; or (b) are an individual who was not in a partnership carrying on a business, and the only income they derived jointly (or in common) with another individual for the 2024 year was: (i) rent from a jointly owned property; (ii) interest from a jointly held account in a financial institution; or (iii) dividends from jointly held shares. (i) their interest is treated as an interest in a foreign hybrid (under Division 830 of the ITAA 1997) for the 2024 year; and (ii) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; or (i) rent from a jointly owned property; (ii) interest from a jointly held account in a financial institution; or (iii) dividends from jointly held shares. Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. | 8 When an income tax return must be lodged: (1) Other than persons covered by subsection 6(7) or 6(8), every person that is required to lodge a return for the 2024 year must lodge the return by 31 October 2024, unless they have a substituted accounting period. (2) Other than persons covered by subsection 6(7) or 6(8), every person that is required to lodge a return for the 2024 year who has a substituted accounting period must lodge the return by: (a) the 15th day of the seventh month after the end of their substituted accounting period, if they are a full self-assessment taxpayer; or (b) the last day of the fourth month after the end of their substituted accounting period, if they are not a full self-assessment taxpayer. (a) the 15th day of the seventh month after the end of their substituted accounting period, if they are a full self-assessment taxpayer; or (b) the last day of the fourth month after the end of their substituted accounting period, if they are not a full self-assessment taxpayer. (3) Every person covered by subsection 6(7) or 6(8) who is required to lodge a return for the 2024 year must lodge the return by the first day of the sixth month of the following year of income. | 9 Requirement to lodge a franking return: Under section 214-15 of the ITAA 1997, a corporate tax entity is required to lodge a franking return for the 2024 year if: (a) the entity, at any time during the 2024 year, incurred a liability to pay franking deficit tax or over-franking tax, or had an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; or (b) a refund of income tax was taken to have been paid to the entity at any time during the 2024 year under section 205-50 of the ITAA 1997. Note: Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability under the rules contained in Division 205 of the ITTPA 1997 are required to lodge a franking return and meet their liability for franking deficit tax under the rules contained in Division 214 of the ITTPA 1997. (a) the entity, at any time during the 2024 year, incurred a liability to pay franking deficit tax or over-franking tax, or had an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; or (b) a refund of income tax was taken to have been paid to the entity at any time during the 2024 year under section 205-50 of the ITAA 1997. Note: Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability under the rules contained in Division 205 of the ITTPA 1997 are required to lodge a franking return and meet their liability for franking deficit tax under the rules contained in Division 214 of the ITTPA 1997. | 10 When a franking return must be lodged: Every corporate tax entity that is required to lodge a franking return for the 2024 year must lodge the return by the last day of the month following the end of the year of income in which an event referred to in paragraph 9(a) or 9(b) occurred, unless a provision of a taxation law requires the corporate tax entity to give the Commissioner a franking return within 14 days of receiving a refund. Note 1: Every late balancing corporate tax entity that elects to have its franking deficit tax liability determined on 30 June 2024 and incurs a liability to pay franking deficit tax under Division 205 of the ITTPA 1997 must lodge a franking return by 31 July 2024, unless a provision of a taxation law requires the corporate tax entity to give the Commissioner a franking return within 14 days of receiving a refund. Note 2: Section 214-45 of the ITAA 1997 or section 214-15 of the ITTPA 1997 may apply to require a corporate tax entity to give the Commissioner a franking return within 14 days of receiving a refund. In these circumstances the corporate tax entity must lodge a return within that timeframe. Note 1: Every late balancing corporate tax entity that elects to have its franking deficit tax liability determined on 30 June 2024 and incurs a liability to pay franking deficit tax under Division 205 of the ITTPA 1997 must lodge a franking return by 31 July 2024, unless a provision of a taxation law requires the corporate tax entity to give the Commissioner a franking return within 14 days of receiving a refund. Note 2: Section 214-45 of the ITAA 1997 or section 214-15 of the ITTPA 1997 may apply to require a corporate tax entity to give the Commissioner a franking return within 14 days of receiving a refund. In these circumstances the corporate tax entity must lodge a return within that timeframe. | 11 Requirement to lodge a venture capital deficit tax return: Under section 214-15 of the ITAA 1997, a corporate tax entity is required to lodge a venture capital deficit tax return for the 2024 year if the entity has a liability to pay venture capital deficit tax under section 210-135 of the ITAA 1997. Note: A corporate tax entity that does not have a liability to pay venture capital deficit tax is not required to lodge a venture capital deficit tax return. | 12 When a venture capital deficit tax return must be lodged: Every corporate tax entity that is required to lodge a venture capital deficit tax return for the 2024 year must lodge the return by the last day of the first month following the end of the 2024 year. | 13 Requirement to lodge an ancillary fund return: Under section 163 of the ITAA 1936, every person that is a trustee of a public ancillary fund (within the meaning of subsection 426-102(1) in Schedule 1 to the TAA) or a private ancillary fund (within the meaning of subsection 426-105(1) in Schedule 1 to the TAA) is required to lodge an ancillary fund return for the 2024 year. Note 1: An ancillary fund return must be in the approved form. For public ancillary funds and private ancillary funds registered as a charity with the ACNC, the ACNC annual information statement that must be lodged with the Commissioner of the ACNC is the approved form for the ancillary fund return. Note 2: A trustee of a public ancillary fund or a private ancillary fund that is not registered as a charity with the ACNC and that derived income (including capital gains) during the 2024 year is also required to lodge an income tax return under subsection 6(6) of this instrument. Note 3: A trustee of a public ancillary fund or a private ancillary fund is required to lodge an ancillary fund return even if its income is exempt from income tax. Note 1: An ancillary fund return must be in the approved form. For public ancillary funds and private ancillary funds registered as a charity with the ACNC, the ACNC annual information statement that must be lodged with the Commissioner of the ACNC is the approved form for the ancillary fund return. Note 2: A trustee of a public ancillary fund or a private ancillary fund that is not registered as a charity with the ACNC and that derived income (including capital gains) during the 2024 year is also required to lodge an income tax return under subsection 6(6) of this instrument. Note 3: A trustee of a public ancillary fund or a private ancillary fund is required to lodge an ancillary fund return even if its income is exempt from income tax. | 14 When an ancillary fund return must be lodged: Every person that is required to lodge an ancillary fund return for the 2024 year must lodge the return: (a) if the person is required to give an annual information statement to the Commissioner of the ACNC under the ACNC Act, by the same day that it is required to lodge that information statement with the Commissioner of the ACNC; or (b) if paragraph 14(a) does not apply: (i) by 31 December 2024, unless the person has a substituted accounting period; or (ii) if the person has a substituted accounting period, the last day of the sixth month after the end of their substituted accounting period. Note: Section 60-5 of the ACNC Act specifies the lodgment date for the annual information statement. The Commissioner of the ACNC may allow further time to lodge that statement. (a) if the person is required to give an annual information statement to the Commissioner of the ACNC under the ACNC Act, by the same day that it is required to lodge that information statement with the Commissioner of the ACNC; or (b) if paragraph 14(a) does not apply: (i) by 31 December 2024, unless the person has a substituted accounting period; or (ii) if the person has a substituted accounting period, the last day of the sixth month after the end of their substituted accounting period. (i) by 31 December 2024, unless the person has a substituted accounting period; or (ii) if the person has a substituted accounting period, the last day of the sixth month after the end of their substituted accounting period. Note: Section 60-5 of the ACNC Act specifies the lodgment date for the annual information statement. The Commissioner of the ACNC may allow further time to lodge that statement. | 15 Lodgment of return and statement for self managed superannuation funds: (1) Under paragraph 35D(2)(b) of the SISA, the reporting period for lodgment of a return under section 35D is the period that ends on the day that the person is required to lodge their income tax return. Note 1: The return required under section 35D of the SISA forms part of the Self-managed superannuation fund annual return 2024, which must be lodged with the Commissioner in accordance with this instrument. Note 2: The reporting period for lodgment of a return under section 35D begins at the end of the year of income. Note 1: The return required under section 35D of the SISA forms part of the Self-managed superannuation fund annual return 2024, which must be lodged with the Commissioner in accordance with this instrument. Note 2: The reporting period for lodgment of a return under section 35D begins at the end of the year of income. (2) Under subsection 390-5(6) in Schedule 1 to the TAA, for a superannuation plan that is a self managed superannuation fund: (a) the period mentioned in subsection 390-5(1) is the 2024 year; and (b) the day on which a statement must be given to the Commissioner is the day the trustee of the self managed superannuation fund is required to lodge an income tax return in accordance with this instrument. Note 1: The member information statements required under section 390-5 in Schedule 1 to the TAA form part of the Self-managed superannuation fund annual return 2024 which must be lodged with the Commissioner in accordance with this instrument. Note 2: Separate legislative instruments contain lodgment requirements for member information statements by superannuation providers (other than self managed superannuation funds) – see the Taxation Administration Member Account Attribute Service – the Reporting of Information Relating to Superannuation Account Phases and Attributes 2018 and the Taxation Administration Member Account Transaction Service – the Reporting of Information Relating to Superannuation Account Transactions 2018. (a) the period mentioned in subsection 390-5(1) is the 2024 year; and (b) the day on which a statement must be given to the Commissioner is the day the trustee of the self managed superannuation fund is required to lodge an income tax return in accordance with this instrument. Note 1: The member information statements required under section 390-5 in Schedule 1 to the TAA form part of the Self-managed superannuation fund annual return 2024 which must be lodged with the Commissioner in accordance with this instrument. Note 2: Separate legislative instruments contain lodgment requirements for member information statements by superannuation providers (other than self managed superannuation funds) – see the Taxation Administration Member Account Attribute Service – the Reporting of Information Relating to Superannuation Account Phases and Attributes 2018 and the Taxation Administration Member Account Transaction Service – the Reporting of Information Relating to Superannuation Account Transactions 2018.", "Related_Explanatory_Statements": "LI 2024/15 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202415/00001", "Unmatched_Content": "I, Jacqueline Curtis, Acting Commissioner of Taxation, make the following instrument"}
{"Instrument_Reference": "LI 2024/16", "Title": "Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2024 Year) Instrument 2024 ", "Enabling_Act": "Income Tax Assessment Act 1936", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2024", "Date_of_Issue": "15 May 2024", "Signatory": "Jacqueline Curtis Acting Commissioner of Taxation", "Registration_Number": "F2024L00551", "Registration_Date": "17 May 2024", "Body": "1 Name: This instrument is the Income Tax Assessment (Requirement for Parents Liable for or Entitled to Child Support to Lodge a Return for the 2024 Year) Instrument 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 161 of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 6 of the Act, including the following: (a) approved form; (b) year of income. (a) approved form; (b) year of income. In this instrument: 2024 year means: (a) for a person who has a substituted accounting period, that period; or (b) for any other person, the year of income ended 30 June 2024. Act means the Income Tax Assessment Act 1936. carer entitled to child support has the meaning given in the CSAA. CSAA means the Child Support (Assessment) Act 1989. liable parent has the meaning given in the CSAA. non-parent carer has the meaning given in the CSAA. SSA means the Social Security Act 1991. substituted accounting period means an accounting period that a person has been granted leave to adopt under section 18 of the ITAA 1936, instead of the year of income ended 30 June 2024. TAA means the Taxation Administration Act 1953. VEA means the Veterans' Entitlements Act 1986. (a) for a person who has a substituted accounting period, that period; or (b) for any other person, the year of income ended 30 June 2024. | 5 Requirement to lodge an income tax return: (1) Under section 161 of the Act, every person who was for at least one day in the 2024 year either a carer entitled to child support (other than a non-parent carer) or a liable parent is required to give a return for the 2024 year, unless subsection (2) applies. (2) A person is not required to lodge a return under subsection (1) if: (a) the total of their following amounts for the 2024 year was less than $28,464: (i) taxable income (excluding any assessable first home super saver released amount); (ii) tax free pensions or benefits as defined in section 5 of the CSAA; (iii) target foreign income as defined in section 5B of the CSAA; (iv) reportable fringe benefits total; (v) total net investment loss; and (vi) reportable superannuation contributions; and (b) they were in receipt of one or more of the following Australian Government pensions, allowances or payments for the whole of the 2024 year: (i) jobseeker payment under the SSA; (ii) austudy payment under the SSA; (iii) disaster income support allowance for special category visa (subclass 444) holders; (iv) Disaster Recovery Allowance under the SSA; (v) farm household allowance under the Farm Household Support Act 2014; (vi) parenting payment (benefit PP (partnered)) under the SSA; (vii) special benefit under the SSA; (viii) youth allowance under the SSA; (ix) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; (x) ABSTUDY living allowance under the ABSTUDY scheme; (xi) payments under the Military Rehabilitation and Compensation Act Education and Training Scheme (otherwise known as 'MRCA Education Allowance'); (xii) payments under the Veterans' Children Education Scheme established under the VEA; (xiii) payments under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (xiv) allowance under the Training for Employment Program; (xv) any other taxable Commonwealth education or training payments; (xvi) age pension under the SSA; (xvii) age service pension under the VEA; (xviii) carer payment under the SSA; (xix) disability support pension under the SSA; (xx) income support supplement under the VEA; (xxi) invalidity service pension under the VEA; (xxii) parenting payment (pension PP (single)) under the SSA; (xxiii) partner service pension under the VEA; and (xxiv) veteran payment under the VEA. Note 1: The return must be in the approved form (see section 161A of the Act). Note 2: Nothing in this instrument prevents the Commissioner from issuing a notice under sections 162 or 163 of the Act requiring a person to give the Commissioner, in the approved form and within the time required, a return, or a further or fuller return, or any information, statement or document about the person's financial affairs. It also does not prevent the Commissioner from granting an exemption from lodgment. Note 3: Any person who does not give a return, or any other information when and as required under a taxation law, commits an offence under section 8C of the TAA. They may also become liable to pay a penalty under Division 286 in Schedule 1 to the TAA. (a) the total of their following amounts for the 2024 year was less than $28,464: (i) taxable income (excluding any assessable first home super saver released amount); (ii) tax free pensions or benefits as defined in section 5 of the CSAA; (iii) target foreign income as defined in section 5B of the CSAA; (iv) reportable fringe benefits total; (v) total net investment loss; and (vi) reportable superannuation contributions; and (b) they were in receipt of one or more of the following Australian Government pensions, allowances or payments for the whole of the 2024 year: (i) jobseeker payment under the SSA; (ii) austudy payment under the SSA; (iii) disaster income support allowance for special category visa (subclass 444) holders; (iv) Disaster Recovery Allowance under the SSA; (v) farm household allowance under the Farm Household Support Act 2014; (vi) parenting payment (benefit PP (partnered)) under the SSA; (vii) special benefit under the SSA; (viii) youth allowance under the SSA; (ix) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; (x) ABSTUDY living allowance under the ABSTUDY scheme; (xi) payments under the Military Rehabilitation and Compensation Act Education and Training Scheme (otherwise known as 'MRCA Education Allowance'); (xii) payments under the Veterans' Children Education Scheme established under the VEA; (xiii) payments under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (xiv) allowance under the Training for Employment Program; (xv) any other taxable Commonwealth education or training payments; (xvi) age pension under the SSA; (xvii) age service pension under the VEA; (xviii) carer payment under the SSA; (xix) disability support pension under the SSA; (xx) income support supplement under the VEA; (xxi) invalidity service pension under the VEA; (xxii) parenting payment (pension PP (single)) under the SSA; (xxiii) partner service pension under the VEA; and (xxiv) veteran payment under the VEA. (i) taxable income (excluding any assessable first home super saver released amount); (ii) tax free pensions or benefits as defined in section 5 of the CSAA; (iii) target foreign income as defined in section 5B of the CSAA; (iv) reportable fringe benefits total; (v) total net investment loss; and (vi) reportable superannuation contributions; and (i) jobseeker payment under the SSA; (ii) austudy payment under the SSA; (iii) disaster income support allowance for special category visa (subclass 444) holders; (iv) Disaster Recovery Allowance under the SSA; (v) farm household allowance under the Farm Household Support Act 2014; (vi) parenting payment (benefit PP (partnered)) under the SSA; (vii) special benefit under the SSA; (viii) youth allowance under the SSA; (ix) youth disability supplement paid as a component of ABSTUDY living allowance under the ABSTUDY scheme, or a component of youth allowance under the SSA; (x) ABSTUDY living allowance under the ABSTUDY scheme; (xi) payments under the Military Rehabilitation and Compensation Act Education and Training Scheme (otherwise known as 'MRCA Education Allowance'); (xii) payments under the Veterans' Children Education Scheme established under the VEA; (xiii) payments under a self-employment program including the New Enterprise Incentive Scheme and the Self-Employment Assistance program; (xiv) allowance under the Training for Employment Program; (xv) any other taxable Commonwealth education or training payments; (xvi) age pension under the SSA; (xvii) age service pension under the VEA; (xviii) carer payment under the SSA; (xix) disability support pension under the SSA; (xx) income support supplement under the VEA; (xxi) invalidity service pension under the VEA; (xxii) parenting payment (pension PP (single)) under the SSA; (xxiii) partner service pension under the VEA; and (xxiv) veteran payment under the VEA. Note 1: The return must be in the approved form (see section 161A of the Act). Note 2: Nothing in this instrument prevents the Commissioner from issuing a notice under sections 162 or 163 of the Act requiring a person to give the Commissioner, in the approved form and within the time required, a return, or a further or fuller return, or any information, statement or document about the person's financial affairs. It also does not prevent the Commissioner from granting an exemption from lodgment. Note 3: Any person who does not give a return, or any other information when and as required under a taxation law, commits an offence under section 8C of the TAA. They may also become liable to pay a penalty under Division 286 in Schedule 1 to the TAA. | 6 When an income tax return must be lodged: (1) Every person required to lodge a return for the 2024 year must lodge the return by 31 October 2024, unless they have a substituted accounting period. (2) Every person required to lodge a return for the 2024 year who has a substituted accounting period must lodge the return no later than the last day of the fourth month after the end of their substituted accounting period. Note: Under section 388-55 in Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a later date. Note: Under section 388-55 in Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a later date.", "Related_Explanatory_Statements": "LI 2024/16 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202416/00001", "Unmatched_Content": "I, Jacqueline Curtis, Acting Commissioner of Taxation, make the following instrument."}
{"Instrument_Reference": "LI 2023/16", "Title": "Notice of Requirement to Lodge a Return for the Income Year Ended 30 June 2023", "Enabling_Act": "Income Tax Assessment Act 1936, Income Tax Assessment Act 1997, Income Tax (Transitional Provisions) Act 1997, Taxation Administration Act 1953, Superannuation Industry (Supervision) Act 1993, Higher Education Support Act 2003, Trade Support Loans Act 2014, VET Student Loans Act 2016 (VETSLA)", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2023", "Date_of_Issue": "10 May 2023", "Signatory": "Chris Jordan AO Commissioner of Taxation", "Registration_Number": "F2023L00533", "Registration_Date": "11 May 2023", "Body": "1. Name of instrument: This instrument is the Notice of Requirement to Lodge a Return for the Income Year Ended 30 June 2023. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3.1 Definitions: Many of the terms used in this instrument are defined and most of the defined terms are identified by an asterisk at the start of the term. Once a defined term has been asterisked, later occurrences of the term in the same paragraph are not usually asterisked. Terms are not asterisked in notes and headings. The fact that a defined term is not asterisked is not relevant to interpreting the term. In this instrument: Adopted accounting period means an accounting period that a *person has been granted leave to adopt instead of the *year of income ended 30 June 2023, under section 18 of the ITAA 1936. Approved form has the meaning given by section 388-50 of Schedule 1 to the TAA. Assessable income has the meaning given by sections 6-5, 6-10, 6-15, 17-10 and 17-30 of the ITAA 1997. Attribution managed investment trust (AMIT) has the meaning given by section 276-10 of the ITAA 1997. Australia has the meaning affected by section 960-505 of the ITAA 1997. CCIV sub-fund trust has the meaning given by subsection 195-110(2) of the ITAA 1997. Corporate collective investment vehicle (CCIV) has the meaning given by section 995-1 of the ITAA 1997. Corporate tax entity has the meaning given by section 960-115 of the ITAA 1997. Full self-assessment taxpayer means: (1) a company; (2) a trustee of a public trading trust; (3) a trustee of an approved deposit fund; (4) a trustee of a superannuation fund; (5) a trustee of a pooled superannuation trust; or (6) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. Foreign hybrid has the meaning given by section 830-5 of the ITAA 1997. Income year means the *year of income ended 30 June 2023 or the *adopted accounting period. In relation to a partnership: (1) net income has the meaning given by section 90 of the ITAA 1936; (2) partnership loss has the meaning given by section 90 of the ITAA 1936. Managed investment trust (MIT) has the meaning given by section 275-10 of the ITAA 1997. Person includes: (1) a partner of a partnership, including a *foreign hybrid, and subject to Table H or Table N, the descriptions in the Tables apply to a partner's duty to provide a partnership return, as if the partnership was a person and meets those descriptions; (2) a trustee of a trust estate; (3) a *full self-assessment taxpayer. Primary production business has the meaning given by section 995-1 of the ITAA 1997. Taxable income has the meaning given by section 4-15 of the ITAA 1997. Year of income means the same as in subsection 6(1) of the ITAA 1936 but does not include the *adopted accounting period. (1) a company; (2) a trustee of a public trading trust; (3) a trustee of an approved deposit fund; (4) a trustee of a superannuation fund; (5) a trustee of a pooled superannuation trust; or (6) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. (1) net income has the meaning given by section 90 of the ITAA 1936; (2) partnership loss has the meaning given by section 90 of the ITAA 1936. (1) a partner of a partnership, including a *foreign hybrid, and subject to Table H or Table N, the descriptions in the Tables apply to a partner's duty to provide a partnership return, as if the partnership was a person and meets those descriptions; (2) a trustee of a trust estate; (3) a *full self-assessment taxpayer. | 3.2 Requirement to Lodge: Income Tax Returns Under section 161 and related sections 91, 130 and 148 of the ITAA 1936, I require every *person described in any of Tables A, B, C, D, E, F, G, H, I, and J to give me a return for the *income year. | 3.3 Information on when and how to lodge: Every *person required to lodge a return with me (with the exception of those covered in Table F and Table G) whose *year of income ends on 30 June 2023 must do so by 31 October 2023. Adopted accounting period *Full self-assessment taxpayers must lodge their return with me by the 15th day of the seventh month after the end of their *adopted accounting period. This does not apply to those persons covered by Table F or Table G. Other persons must lodge their return with me by the last day of the fourth month after the end of their *adopted accounting period. Persons in Table F or Table G The following are persons described in Tables F or G: (1) the master of the ship or agent or other representative in *Australia of the owner or charterer (see Table F); (2) a person having control of a non-resident's money (see Table F); (3) an agent for a non-resident insurer, or an agent for a non-resident reinsurer (see Table G). (1) the master of the ship or agent or other representative in *Australia of the owner or charterer (see Table F); (2) a person having control of a non-resident's money (see Table F); (3) an agent for a non-resident insurer, or an agent for a non-resident reinsurer (see Table G). Where a person described in Table F or Table G is required to lodge a return in one of these capacities for the *income year, they must lodge the return with me by the first day of the sixth month of the following income year. Where Table F applies, the person must provide a separate return for each person for whom they are an agent, in addition to their own return (if one is required). Where Table G applies, the person must provide an aggregate return for their position as agent, in addition to their own return (if one is required). Note: The return must be in the approved form. | 3.4 Tables A to J: Table A Every *person not covered by Table L or Table M who during the *income year met one or more of the following conditions: (1) had an amount withheld from payments or an amount paid to the Commissioner under the pay as you go (PAYG) withholding system other than: (a) payments covered by one of the following: (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the labour mobility programs covered by section 840-906 of the ITAA 1997); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (b) payments withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (2) incurred a tax loss or is entitled to deduct a tax loss; (3) made a net capital loss, or is entitled to apply a net capital loss of an earlier *income year; (4) was a company or trust estate that has undeducted tax losses or unapplied net capital losses of more than $1,000 from any earlier *income year; (5) was a company that transferred a tax loss or net capital loss to another group company; (6) carried on a business; (7) was entitled to income as a beneficiary of a trust estate that has operated a *primary production business in Australia; (8) had an individual interest in the *net income or *partnership loss of a partnership which operated a *primary production business in Australia; (9) was at all times under 18 years of age and whose income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits was more than $416; (10) received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived in respect of approved overseas projects and exempting income earned in overseas employment respectively) and received $1 or more of other income; (11) paid an instalment amount under the PAYG instalment system; (12) was a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons); (13) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses); (14) had identified on their payment summary or income statement: (a) reportable fringe benefits; or (b) reportable employer superannuation contributions; (15) derived *assessable income from dividends or distributions and franking credits that was more than $18,200 ; (16) made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; (17) has exceeded their concessional or their non-concessional contributions cap for the corresponding financial year; (18) received an Australian superannuation lump sum that included: (a) an untaxed element when aged 60 years or over; or (b) a taxed element or an untaxed element when aged under 60 years. (1) had an amount withheld from payments or an amount paid to the Commissioner under the pay as you go (PAYG) withholding system other than: (a) payments covered by one of the following: (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the labour mobility programs covered by section 840-906 of the ITAA 1997); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (b) payments withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (2) incurred a tax loss or is entitled to deduct a tax loss; (3) made a net capital loss, or is entitled to apply a net capital loss of an earlier *income year; (4) was a company or trust estate that has undeducted tax losses or unapplied net capital losses of more than $1,000 from any earlier *income year; (5) was a company that transferred a tax loss or net capital loss to another group company; (6) carried on a business; (7) was entitled to income as a beneficiary of a trust estate that has operated a *primary production business in Australia; (8) had an individual interest in the *net income or *partnership loss of a partnership which operated a *primary production business in Australia; (9) was at all times under 18 years of age and whose income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits was more than $416; (10) received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived in respect of approved overseas projects and exempting income earned in overseas employment respectively) and received $1 or more of other income; (11) paid an instalment amount under the PAYG instalment system; (12) was a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons); (13) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses); (14) had identified on their payment summary or income statement: (a) reportable fringe benefits; or (b) reportable employer superannuation contributions; (15) derived *assessable income from dividends or distributions and franking credits that was more than $18,200 ; (16) made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; (17) has exceeded their concessional or their non-concessional contributions cap for the corresponding financial year; (18) received an Australian superannuation lump sum that included: (a) an untaxed element when aged 60 years or over; or (b) a taxed element or an untaxed element when aged under 60 years. (a) payments covered by one of the following: (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the labour mobility programs covered by section 840-906 of the ITAA 1997); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (b) payments withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the labour mobility programs covered by section 840-906 of the ITAA 1997); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (a) reportable fringe benefits; or (b) reportable employer superannuation contributions; (a) an untaxed element when aged 60 years or over; or (b) a taxed element or an untaxed element when aged under 60 years. Table B Every *person who was not a *full self-assessment taxpayer, except where they are described in Table K, and who was: (1) an Australian resident: (a) for the whole of the *income year, and whose *taxable income for the income year was more than $18,200; or (b) for only part of the *income year, and whose *taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (2) not an Australian resident at any time during the *income year and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). (1) an Australian resident: (a) for the whole of the *income year, and whose *taxable income for the income year was more than $18,200; or (b) for only part of the *income year, and whose *taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (2) not an Australian resident at any time during the *income year and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). (a) for the whole of the *income year, and whose *taxable income for the income year was more than $18,200; or (b) for only part of the *income year, and whose *taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or Table C Every *full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) not covered by Table L or Table M that during the *income year was: (1) an Australian resident, and derived income (including capital gains) from sources in or outside *Australia; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in Australia, other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). (1) an Australian resident, and derived income (including capital gains) from sources in or outside *Australia; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in Australia, other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). Table D Every trustee of a superannuation fund, an approved deposit fund, or a pooled superannuation trust, not covered by Table L or Table M, that during the *income year was: (1) an Australian resident; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). Note: Trustees of self managed superannuation funds to which this Table applies must lodge the Self-managed superannuation fund annual return 2023. Other entities to which this Table applies are required to lodge the Fund income tax return 2023. (1) an Australian resident; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). Table E Every trustee of a trust estate (including persons that are taken to be a trustee of a trust estate under a provision of the ITAA 1936 or ITAA 1997) not covered by Tables K, L, M, or O that derived income (including capital gains) during the *income year. The return must be lodged by the trustee resident in *Australia. If there is no trustee resident in Australia, the return must be lodged by the trust's public officer or, if no public officer is appointed, by the trust's agent in Australia. Note: The trustee of an AMIT to which this Table applies is required to lodge an Attribution managed investment trust tax return 2023. Note: The trustee of an attribution CCIV sub-fund trust to which this Table applies is required to lodge an Attribution CCIV sub-fund tax return 2023. Other trustees to which this Table applies are required to lodge the Trust tax return 2023. Table F Every person liable to pay tax as: (1) the master of the ship, or the agent or other representative in *Australia of the owner or charterer, under Division 12 of Part III of the ITAA 1936; or (2) a person having control of a non-resident's money under section 255 of the ITAA 1936. (1) the master of the ship, or the agent or other representative in *Australia of the owner or charterer, under Division 12 of Part III of the ITAA 1936; or (2) a person having control of a non-resident's money under section 255 of the ITAA 1936. Table G Every person liable to pay tax under Division 15 of Part III of the ITAA 1936, as an agent for a non-resident insurer, or as an agent for a non-resident reinsurer. Note: The prescribed time for lodging a return under subsection 148(4) of the ITAA 1936 is stipulated above at section 3.3 as being the first day of the sixth month of the following income year. Table H A partnership return required under this instrument, including for a *foreign hybrid treated as a partnership by Division 830 of the ITAA 1997, must be lodged by the following (other than a partner described in Table N): (1) the partners resident in *Australia; or (2) any partner resident in *Australia who satisfies the conditions set out below: (a) if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or (b) if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or (c) if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year. (1) the partners resident in *Australia; or (2) any partner resident in *Australia who satisfies the conditions set out below: (a) if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or (b) if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or (c) if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year. (a) if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or (b) if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or (c) if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year. If there is no partner resident in *Australia, the return is required to be lodged by the partnership's agent in Australia. Table I Every *person that during the *income year was a head company of either a consolidated group or a multiple entry consolidated (MEC) group under Part 3-90 of the ITAA 1997. Table J Any *person who was a foreign resident (within the meaning of section 995-1 of the ITAA 1997) during the *income year, and: (1) on 1 June immediately preceding the *income year had an accumulated Higher Education Loan Program (HELP) debt (within the meaning of section 140-25 of the HESA) or an accumulated Trade Support Loan (TSL) debt (within the meaning of section 35 of the TSLA) or an accumulated VET Student Loan (VETSL) debt (within the meaning of section 23CC of the VETSLA); and (2) their income was more than $12,090 for the *income year. Note: A person under Table J must also give me a notice relating to the person's foreign-sourced income (see subsection 154-18(3) of the HESA, subsection 47C(3) of the TSLA, and subsection 23ED(3) of the VETSLA). (1) on 1 June immediately preceding the *income year had an accumulated Higher Education Loan Program (HELP) debt (within the meaning of section 140-25 of the HESA) or an accumulated Trade Support Loan (TSL) debt (within the meaning of section 35 of the TSLA) or an accumulated VET Student Loan (VETSL) debt (within the meaning of section 23CC of the VETSLA); and (2) their income was more than $12,090 for the *income year. | 4. Exemptions from the requirement to lodge a return (Tables K to P): A *person described in Tables B or E is not required to lodge an income tax return under this instrument if they are described in Table K. However, a person described in Table K may have a lodgment requirement under the legislative instrument: Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2023. A person described in Tables L, M, O or P is not required to lodge an income tax return. A person described in Table N is not required to lodge a partnership tax return. Table K (to be read with Tables B and E) (1) Every *person whose *assessable income during the *income year included one or more of the following payments: (a) JobSeeker payment; (b) Austudy; (c) Disaster income support allowance for special category visa (subclass 444) holders; (d) Disaster recovery allowance; (e) Farm Household allowance; (f) Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; (g) Self-employment programs including the New Enterprise Incentive Scheme and the self-employment assistance program; (h) Parenting payment (partnered); (i) payments to persons 16 years or older made under: (i) ABSTUDY (including the ABSTUDY Masters and Doctorate Award); (ii) Military Rehabilitation and Compensation Act Education and Training Scheme; (iii) Veterans' Children Education Scheme; (j) Special Benefit; (k) Youth allowance; (l) Youth disability supplement as a component of ABSTUDY living allowance or Youth allowance; (a) JobSeeker payment; (b) Austudy; (c) Disaster income support allowance for special category visa (subclass 444) holders; (d) Disaster recovery allowance; (e) Farm Household allowance; (f) Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; (g) Self-employment programs including the New Enterprise Incentive Scheme and the self-employment assistance program; (h) Parenting payment (partnered); (i) payments to persons 16 years or older made under: (i) ABSTUDY (including the ABSTUDY Masters and Doctorate Award); (ii) Military Rehabilitation and Compensation Act Education and Training Scheme; (iii) Veterans' Children Education Scheme; (j) Special Benefit; (k) Youth allowance; (l) Youth disability supplement as a component of ABSTUDY living allowance or Youth allowance; (i) ABSTUDY (including the ABSTUDY Masters and Doctorate Award); (ii) Military Rehabilitation and Compensation Act Education and Training Scheme; (iii) Veterans' Children Education Scheme; AND (m) who had no other *assessable income; or (n) whose *taxable income was less than $21,885 . (m) who had no other *assessable income; or (n) whose *taxable income was less than $21,885 . (2) Every *person who: (a) qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the *income year; (a) qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the *income year; AND (b) whose rebate income was less than : (i) $32,280 - if at any time during the*income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the *income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the *income year the person and their spouse (married or de facto) lived together. (b) whose rebate income was less than : (i) $32,280 - if at any time during the*income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the *income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the *income year the person and their spouse (married or de facto) lived together. (i) $32,280 - if at any time during the*income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the *income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the *income year the person and their spouse (married or de facto) lived together. If a person is covered by more than one category in paragraph (2)(b) during the *income year, the person is taken to be covered by category (2)(b)(i) or, if category (2)(b)(i) does not apply, category (2)(b)(ii). Table L An Australian resident non-profit company whose *taxable income for the *income year was $416 or less . An entity within the meaning of section 960-100 of the ITAA 1997, the income of which is exempt from income tax under Division 50 of the ITAA 1997. A State or Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the ITAA 1936. Table M Any *person that for the whole of the *income year was a subsidiary member of a: (1) consolidated group (as defined in Division 703 of the ITAA 1997); or (2) MEC group (as defined in Division 719 of the ITAA 1997). (1) consolidated group (as defined in Division 703 of the ITAA 1997); or (2) MEC group (as defined in Division 719 of the ITAA 1997). Table N A *person who: (1) has made an election under former section 485AA of the ITAA 1936 or an election under paragraphs 830-10(2)(b) or 830-15(5)(b) of the ITAA 1997, so that: (a) their interest is treated as an interest in a *foreign hybrid (under Division 830 of the ITAA 1997) for the *income year; and (b) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; or (2) is an individual and the only income derived jointly (or in common) with another individual was: (a) rent from a jointly owned property; (b) interest from a jointly held account in a financial institution; (c) dividends from jointly held shares; where they were not in a partnership carrying on a business. Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. (1) has made an election under former section 485AA of the ITAA 1936 or an election under paragraphs 830-10(2)(b) or 830-15(5)(b) of the ITAA 1997, so that: (a) their interest is treated as an interest in a *foreign hybrid (under Division 830 of the ITAA 1997) for the *income year; and (b) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; or (2) is an individual and the only income derived jointly (or in common) with another individual was: (a) rent from a jointly owned property; (b) interest from a jointly held account in a financial institution; (c) dividends from jointly held shares; where they were not in a partnership carrying on a business. (a) their interest is treated as an interest in a *foreign hybrid (under Division 830 of the ITAA 1997) for the *income year; and (b) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; or (a) rent from a jointly owned property; (b) interest from a jointly held account in a financial institution; (c) dividends from jointly held shares; Table O Any trustee of a resident trust estate of a deceased person where each of the following apply; (1) the deceased person died less than 3 years before the end of the *income year; (2) no beneficiary is presently entitled to a share of the income of the trust estate; (3) the net income of the trust estate under section 95 of the ITAA 1936 is less than $18,201 ; and (4) there are no non-resident beneficiaries of the trust estate. (1) the deceased person died less than 3 years before the end of the *income year; (2) no beneficiary is presently entitled to a share of the income of the trust estate; (3) the net income of the trust estate under section 95 of the ITAA 1936 is less than $18,201 ; and (4) there are no non-resident beneficiaries of the trust estate. Table P Every *person who during the *income year derived *assessable income from sources in *Australia as a working holiday maker (within the meaning of subsection 3A(1) of the Income Tax Rates Act 1986) , and: (1) had no other *assessable income; and (2) whose *taxable income (excluding any superannuation remainder or employment termination remainder) was less than $45,001 . (1) had no other *assessable income; and (2) whose *taxable income (excluding any superannuation remainder or employment termination remainder) was less than $45,001 . | 5.1 Lodgment of franking returns: Under section 214-15 of the ITAA 1997, I require a *corporate tax entity to lodge a franking return for the *income year if: (1) the entity, at any time during the *income year, incurs a liability to pay franking deficit tax or over-franking tax, or has an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; or (2) a refund of income tax is taken to have been paid to the entity at any time during the *income year under section 205-50 of the ITAA 1997. Note: If a corporate tax entity is not required to lodge a franking return because of subsections 5.1(1) and (2) above, then it is only required to lodge the return if it is specifically requested to do so by the Commissioner. (1) the entity, at any time during the *income year, incurs a liability to pay franking deficit tax or over-franking tax, or has an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; or (2) a refund of income tax is taken to have been paid to the entity at any time during the *income year under section 205-50 of the ITAA 1997. Date of lodgment of franking return The franking return must be lodged by the last day of the month following the end of the *income year in which: (1) the liability was incurred, (2) the disclosure obligation arose, or (3) the refund is taken to have been paid; (1) the liability was incurred, (2) the disclosure obligation arose, or (3) the refund is taken to have been paid; unless the franking deficit tax payment date is listed in the taxation law where a refund of income tax is received, then the lodgment date is that date (namely, 14 days after that refund is received). Note: The franking return must be in the approved form. 5.2 Special rules for late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability, under the rules contained in Division 205 of the ITTPA 1997, are required to lodge a franking return and meet their liability for franking deficit tax under the rules contained in Division 214 of the ITTPA 1997. A late balancing corporate tax entity may elect to have its franking deficit tax liability determined on 30 June 2023. Where the entity elects this and incurs a liability to pay franking deficit tax under Division 205 of the ITTPA 1997, the franking return must be lodged in the *approved form by 31 July 2023; unless the franking deficit tax payment date is listed in the taxation law where a refund of income tax is received, then the lodgment date is that date (namely, 14 days after that refund is received). | 5.3 Lodgment of a venture capital deficit tax return: Under section 214-15 of the ITAA 1997, I require a corporate tax entity to lodge a venture capital deficit tax return for the *income year if the entity has a liability to pay venture capital deficit tax under section 210-135 of the ITAA 1997. A corporate tax entity that does not have a liability to pay venture capital deficit tax is not required to lodge a venture capital deficit tax return. Date of lodgment of venture capital deficit tax return The venture capital deficit tax return must be lodged in the *approved form by the last day of the first month following the end of the *income year. | 5.4 Requirement to lodge an ancillary fund return: An entity that is a trustee of a public ancillary fund (within the meaning of subsection 426-102(1) of Schedule 1 to the TAA) or a private ancillary fund (within the meaning of subsection 426-105(1) of Schedule 1 to the TAA) is required to lodge an ancillary fund return in the *approved form for the *income year, whether or not the ancillary fund is exempt from income tax. Note: (a) For public ancillary funds and private ancillary funds registered as a charity with the Australian Charities and Not-for-profits Commission (ACNC), the ACNC annual information statement that must be lodged with the ACNC Commissioner is the approved form for the ancillary fund return. (b) A trustee of a public ancillary fund or a private ancillary fund that is not registered as a charity with the ACNC and that derived income (including capital gains) during the *income year is also required to lodge an income tax return under Table E of this instrument. (a) For public ancillary funds and private ancillary funds registered as a charity with the Australian Charities and Not-for-profits Commission (ACNC), the ACNC annual information statement that must be lodged with the ACNC Commissioner is the approved form for the ancillary fund return. (b) A trustee of a public ancillary fund or a private ancillary fund that is not registered as a charity with the ACNC and that derived income (including capital gains) during the *income year is also required to lodge an income tax return under Table E of this instrument. Date of lodgment of an ancillary fund return An entity required to lodge an ancillary fund return must lodge the return: (1) by 31 December 2023, if the entity's *year of income ends on 30 June 2023; or (2) by the last day of the sixth month after the end of the entity's *adopted accounting period. (1) by 31 December 2023, if the entity's *year of income ends on 30 June 2023; or (2) by the last day of the sixth month after the end of the entity's *adopted accounting period. If an entity must give an annual information statement to the Commissioner of the ACNC under the Australian Charities and Not-for-profits Commission Act 2012 (ACNC Act), the entity's lodgment date for the ancillary fund return is the lodgment date of the information statement. Note: Section 60-5 of the ACNC Act specifies the lodgment date for the annual information statement. The Commissioner of the ACNC may allow further time. | 5.5.1 Returns under section 35D of the SISA: Where a taxpayer is a trustee of a self managed superannuation fund as defined in the SISA at any time during the *income year, then under paragraph 35D(2)(b) of the SISA I specify that the reporting period for lodgment of a return under section 35D is the period ending on the day that the taxpayer is required to lodge their income tax return. Note: The return under section 35D of the SISA forms part of the Self-managed superannuation fund annual return 2023 which must be lodged with the Commissioner in accordance with this instrument. | 5.5.2 Member information statements under section 390-5 of Schedule 1 to the TAA: The lodgment of member information statements by superannuation providers is required under section 390-5 of Schedule 1 to the TAA. Under subsection 390-5(6) of Schedule 1 to the TAA, I determine that for the superannuation plans that are self managed superannuation funds: (1) the period mentioned in subsection 390-5(1) is the *income year; and (2) the day on which a statement must be given to the Commissioner is the day the trustee of the self managed superannuation fund is required to lodge an income tax return in accordance with this instrument. Note: (a) The member information statements form part of the Self-managed superannuation fund annual return 2023 which must be lodged in accordance with this instrument. (b) Separate legislative instruments detail the lodgment requirements of member information statements by superannuation providers (other than self managed superannuation funds): Taxation Administration Member Account Attribute Service - the Reporting of Information Relating to Superannuation Account Phases and Attributes 2018 Taxation Administration Member Account Transaction Service - the Reporting of Information Relating to Superannuation Account Transactions 2018. (1) the period mentioned in subsection 390-5(1) is the *income year; and (2) the day on which a statement must be given to the Commissioner is the day the trustee of the self managed superannuation fund is required to lodge an income tax return in accordance with this instrument. (a) The member information statements form part of the Self-managed superannuation fund annual return 2023 which must be lodged in accordance with this instrument. (b) Separate legislative instruments detail the lodgment requirements of member information statements by superannuation providers (other than self managed superannuation funds): Taxation Administration Member Account Attribute Service - the Reporting of Information Relating to Superannuation Account Phases and Attributes 2018 Taxation Administration Member Account Transaction Service - the Reporting of Information Relating to Superannuation Account Transactions 2018. | 6.1 Deferral of time for lodgment of returns: Under section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. | 6.2 Notice of requirement to lodge a return or information: Nothing in this instrument prevents the Commissioner or an authorised person of the Australian Taxation Office from issuing a notice, under sections 162 or 163 of the ITAA 1936, requiring a person to give the Commissioner, in the *approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any *income year. | 6.3 Exemption from requirement to lodge returns: Nothing in this instrument prevents the Commissioner, or an authorised person of the Australian Taxation Office, from granting an exemption from lodgment. Such exemptions may or may not be conditional and may be for specific returns or classes of returns. | 6.4 Penalties for non-compliance with lodgment requirements: Any person who does not provide a return, or any other information under the ITAA 1936 or the ITAA 1997, commits an offence under section 8C of the TAA. Alternatively, any such person may become liable to pay a penalty under Division 286 of Schedule 1 to the TAA. A trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the SISA, commits an offence under section 35D of the SISA.", "Related_Explanatory_Statements": "LI 2023/16 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202316/00001", "Unmatched_Content": "Income Tax Assessment Act 1936 (ITAA 1936): Section 18 ; Section 23AF ; Section 23AG ; Section 130 ; Section 160AAAA ; Section 161 ; Subsection 161A(1) ; Section 162 ; Section 163 ; Section 255 ; former subsection 485AA(1); former subsection 485AA(2); Division 1AB of Part III ; Division 5 of Part III ; Division 5A of Part III ; and Division 15 of Part III | Income Tax Assessment Act 1997 (ITAA 1997): Section 61-215 ; Section 204-75 ; Section 205-50 ; Section 210-135 ; Section 214-15 ; Subsection 214-25(2) ; Section 303-10 ; paragraph 830-10(2)(b) ; Subsection 830-15(5) ; paragraph 830-15(5)(b) ; Section 960-195 ; Section 995-1 ; Division 50 ; Subdivision 61-G ; Division 405 ; Division 703 ; Division 719 ; Division 830 ; and Part 3-90 | Income Tax (Transitional Provisions) Act 1997 (ITTPA 1997): Division 205 and Division 214 | Taxation Administration Act 1953 (Schedule 1) (TAA Schedule 1): Section 12-140 ; Section 12-145 ; Section 12-319A ; Section 12-320 ; Section 260-140 ; Section 286-75 ; Section 388-50 ; Section 388-55 ; Section 390-5 ; Subdivision 12A-C ; Subdivision 12-F ; Subdivision 12-FA ; and Subdivision 12-H"}
{"Instrument_Reference": "LI 2023/17", "Title": "Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2023", "Enabling_Act": "Income Tax Assessment Act 1936, Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2023", "Date_of_Issue": "10 May 2023", "Signatory": "Chris Jordan AO Commissioner of Taxation", "Registration_Number": "F2023L00538", "Registration_Date": "11 May 2023", "Body": "1. Name of instrument: This instrument is the Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2023. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3.1 Definitions: Many of the terms used in this instrument are defined and most of the defined terms are identified by an asterisk at the start of the term. Once a defined term has been asterisked, later occurrences of the term in the same paragraph are not usually asterisked. Terms are not asterisked in notes and headings. The fact that a defined term is not asterisked is not relevant to interpreting the term. In this instrument: Adopted accounting period means an accounting period that a person has been granted leave to adopt instead of the *year of income ended 30 June 2023, under section 18 of the ITAA 1936. Approved form has the meaning given by section 388-50 of Schedule 1 to the Taxation Administration Act 1953 (TAA). Income year means the *year of income ended 30 June 2023 or the *adopted accounting period. Year of income means the same as in subsection 6(1) of the ITAA 1936 but does not include the *adopted accounting period. | 3.2 Requirement to Lodge: Under section 161 of the ITAA 1936, I require every person described in Table A to give me a return for the *income year. | 3.3 Information on when and how to lodge: Every person required to lodge a return whose *year of income ends on 30 June 2023 must do so by 31 October 2023. Adopted accounting period Persons with an *adopted accounting period must lodge their return no later than the last day of the fourth month after the end of their adopted accounting period. Note: The return must be in the approved form. | 3.4 Tables A to C: Table A Every person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B. Table B Every person where the total of their: (1) taxable income (excluding any assessable First home super saver released amount); (2) tax free pensions or benefits as defined in section 5 of the Child Support (Assessment) Act 1989; (3) target foreign income; (4) reportable fringe benefits total; (5) total net investment loss; and (6) reportable superannuation contributions; (1) taxable income (excluding any assessable First home super saver released amount); (2) tax free pensions or benefits as defined in section 5 of the Child Support (Assessment) Act 1989; (3) target foreign income; (4) reportable fringe benefits total; (5) total net investment loss; and (6) reportable superannuation contributions; for the *income year was less than $27, 509 ; AND who was in receipt of one or more Australian Government pensions, allowances or payments listed in Table C for the whole of the income year. Table C Australian Government allowances and payments: (1) JobSeeker payment; (2) Austudy; (3) Disaster income support allowance for special category visa (subclass 444) holders; (4) Disaster recovery allowance; (5) Farm Household allowance; (6) Parenting payment (partnered); (7) Special Benefit; (8) Youth allowance; (9) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance; (1) JobSeeker payment; (2) Austudy; (3) Disaster income support allowance for special category visa (subclass 444) holders; (4) Disaster recovery allowance; (5) Farm Household allowance; (6) Parenting payment (partnered); (7) Special Benefit; (8) Youth allowance; (9) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance; Education payments of any of the following: (10) ABSTUDY Living Allowance; (11) Military Rehabilitation and Compensation Act Education and Training Scheme ('MRCA Education Allowance' on a pay as you go (PAYG) payment summary or income statement); (12) Veterans' Children Education Scheme. (10) ABSTUDY Living Allowance; (11) Military Rehabilitation and Compensation Act Education and Training Scheme ('MRCA Education Allowance' on a pay as you go (PAYG) payment summary or income statement); (12) Veterans' Children Education Scheme. Commonwealth labour market program allowances and payments: (13) Self-employment programs including the New Enterprise Incentive Scheme and the self-employment assistance program; (14) Training for Employment Program allowance; (15) other taxable Commonwealth education or training payments; (13) Self-employment programs including the New Enterprise Incentive Scheme and the self-employment assistance program; (14) Training for Employment Program allowance; (15) other taxable Commonwealth education or training payments; Australian Government pensions and allowances: (16) Age pension; (17) Age service pension; (18) Carer payment; (19) Disability Support Pension; (20) Income support supplement; (21) Invalidity service pension; (22) Parenting payment (single); (23) Partner service pension; (24) Veteran payment. (16) Age pension; (17) Age service pension; (18) Carer payment; (19) Disability Support Pension; (20) Income support supplement; (21) Invalidity service pension; (22) Parenting payment (single); (23) Partner service pension; (24) Veteran payment. | 4.1 Deferral of time for lodgment of returns: Under section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. | 4.2 Notice of requirement to lodge a return or information: Nothing in this instrument prevents the Commissioner or an authorised person of the Australian Taxation Office from issuing a notice, under section 162 or section 163 of the ITAA 1936, requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any income year. | 4.3 Penalties for non-compliance with lodgment requirements: Any person who does not provide a return, or any other information under the ITAA 1936 or the Income Tax Assessment Act 1997, commits an offence under section 8C of the TAA. Alternatively any such person may become liable to pay a penalty under Division 286 of Schedule 1 to the TAA.", "Related_Explanatory_Statements": "LI 2023/17 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202317/00001", "Unmatched_Content": "I, Chris Jordan AO, Commissioner of Taxation (the Commissioner), make the following instrument regarding lodgment of income tax returns for the *income year ended 30 June 2023 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936)."}
{"Instrument_Reference": "LI 2022/8", "Title": "Notice of Requirement to Lodge a Return for the Income Year Ended 30 June 2022", "Enabling_Act": "Income Tax Assessment Act 1936, Income Tax Assessment Act 1997, Income Tax (Transitional Provisions) Act 1997, Taxation Administration Act 1953, Superannuation Industry (Supervision) Act 1993, Higher Education Support Act 2003, Trade Support Loans Act 2014, VET Student Loans Act 2016 (VETSLA)", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2022", "Date_of_Issue": "30 March 2022", "Signatory": "Chris Jordan AO Commissioner of Taxation", "Registration_Number": "F2022L00508", "Registration_Date": "4 April 2022", "Body": "1. Name of instrument: This instrument is the Notice of Requirement to Lodge a Return for the Income Year Ended 30 June 2022. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3.1 Definitions: Many of the terms used in this instrument are defined and most of the defined terms are identified by an asterisk at the start of the term. Once a defined term has been asterisked, later occurrences of the term in the same paragraph are not usually asterisked. Terms are not asterisked in notes and headings. The fact that a defined term is not asterisked is not relevant to interpreting the term. In this instrument: Adopted accounting period means an accounting period that a *person has been granted leave to adopt instead of the *year of income ended 30 June 2022, under section 18 of the ITAA 1936. Approved form has the meaning given by section 388-50 of Schedule 1 to the TAA. Assessable income has the meaning given by sections 6-5, 6-10, 6-15, 17-10 and 17-30 of the ITAA 1997. Attribution managed investment trust (AMIT) has the meaning given by section 276-10 of the ITAA 1997. Australia has the meaning affected by section 960-505 of the ITAA 1997. Corporate tax entity has the meaning given by section 960-115 of the ITAA 1997. Full self-assessment taxpayer means: (1) a company; (2) a trustee of a public trading trust; (3) a trustee of an approved deposit fund; (4) a trustee of a superannuation fund; (5) a trustee of a pooled superannuation trust; or (6) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. Foreign hybrid has the meaning given by section 830-5 of the ITAA 1997. Income year means the *year of income ended 30 June 2022 or the *adopted accounting period. In relation to a partnership: (1) net income has the meaning given by section 90 of the ITAA 1936; (2) partnership loss has the meaning given by section 90 of the ITAA 1936. Managed investment trust (MIT) has the meaning given by section 275-10 of the ITAA 1997. Person includes: (1) a partner of a partnership, including a *foreign hybrid, and subject to Table H or Table N, the descriptions in the Tables apply to a partner's duty to provide a partnership return, as if the partnership was a person and meets those descriptions; (2) a trustee of a trust estate; (3) a *full self-assessment taxpayer. Primary production business has the meaning given by section 995-1 of the ITAA 1997. Taxable income has the meaning given by section 4-15 of the ITAA 1997. Year of income means the same as in subsection 6(1) of the ITAA 1936 but does not include the *adopted accounting period. (1) a company; (2) a trustee of a public trading trust; (3) a trustee of an approved deposit fund; (4) a trustee of a superannuation fund; (5) a trustee of a pooled superannuation trust; or (6) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. (1) net income has the meaning given by section 90 of the ITAA 1936; (2) partnership loss has the meaning given by section 90 of the ITAA 1936. (1) a partner of a partnership, including a *foreign hybrid, and subject to Table H or Table N, the descriptions in the Tables apply to a partner's duty to provide a partnership return, as if the partnership was a person and meets those descriptions; (2) a trustee of a trust estate; (3) a *full self-assessment taxpayer. | 3.2 Requirement to Lodge: Income Tax Returns Under section 161 and related sections 91, 130 and 148 of the ITAA 1936, I require every *person described in any of Tables A, B, C, D, E, F, G, H, I, and J to give me a return for the *income year. | 3.3 Information on when and how to lodge: Every *person required to lodge a return with me (with the exception of those covered in Table F and Table G) whose *year of income ends on 30 June 2022 must do so by 31 October 2022. Adopted accounting period *Full self-assessment taxpayers must lodge their return with me by the 15th day of the seventh month after the end of their *adopted accounting period. This does not apply to those persons covered by Table F or Table G. Other persons must lodge their return with me by the last day of the fourth month after the end of their *adopted accounting period. Persons in Table F or Table G The following are persons described in Tables F or G: (1) the master of the ship or agent or other representative in *Australia of the owner or charterer (see Table F); (2) a person having control of a non-resident's money (see Table F); (3) an agent for a non-resident insurer, or an agent for a non-resident reinsurer (see Table G). (1) the master of the ship or agent or other representative in *Australia of the owner or charterer (see Table F); (2) a person having control of a non-resident's money (see Table F); (3) an agent for a non-resident insurer, or an agent for a non-resident reinsurer (see Table G). Where a person described in Table F or Table G is required to lodge a return in one of these capacities for the *income year, they must lodge the return with me by the first day of the sixth month of the following income year. Where Table F applies, the person must provide a separate return for each person for whom they are an agent, in addition to their own return (if one is required). Where Table G applies, the person must provide an aggregate return for their position as agent, in addition to their own return (if one is required). Note: The return must be in the approved form. | 3.4 Tables A to J: Table A Every *person not covered by Table L or Table M who during the *income year met one or more of the following conditions: (1) had an amount withheld from payments or an amount paid to the Commissioner under the pay as you go (PAYG) withholding system other than: (a) payments covered by one of the following: (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (b) payments withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (2) incurred a tax loss or is entitled to deduct a tax loss; (3) made a net capital loss, or is entitled to apply a net capital loss of an earlier *income year; (4) was a company or trust estate that has undeducted tax losses or unapplied net capital losses of more than $1,000 from any earlier *income year; (5) was a company that transferred a tax loss or net capital loss to another group company; (6) carried on a business; (7) was entitled to income as a beneficiary of a trust estate that has operated a *primary production business in Australia; (8) had an individual interest in the *net income or *partnership loss of a partnership which operated a *primary production business in Australia; (9) was at all times under 18 years of age and whose income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits was more than $416 ; (10) received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived in respect of approved overseas projects and exempting income earned in overseas employment respectively) and received $1 or more of other income; (11) paid an instalment amount under the PAYG instalment system; (12) was a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons); (13) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses); (14) had identified on their payment summary or income statement: (a) reportable fringe benefits; or (b) reportable employer superannuation contributions; (15) derived *assessable income from dividends or distributions and franking credits that was more than $18,200 ; (16) made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; (17) has exceeded their concessional or their non-concessional contributions cap for the corresponding financial year; (18) received an Australian superannuation lump sum that included: (a) an untaxed element when aged 60 years or over; or (b) a taxed element or an untaxed element when aged under 60 years. (1) had an amount withheld from payments or an amount paid to the Commissioner under the pay as you go (PAYG) withholding system other than: (a) payments covered by one of the following: (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (b) payments withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (2) incurred a tax loss or is entitled to deduct a tax loss; (3) made a net capital loss, or is entitled to apply a net capital loss of an earlier *income year; (4) was a company or trust estate that has undeducted tax losses or unapplied net capital losses of more than $1,000 from any earlier *income year; (5) was a company that transferred a tax loss or net capital loss to another group company; (6) carried on a business; (7) was entitled to income as a beneficiary of a trust estate that has operated a *primary production business in Australia; (8) had an individual interest in the *net income or *partnership loss of a partnership which operated a *primary production business in Australia; (9) was at all times under 18 years of age and whose income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits was more than $416 ; (10) received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived in respect of approved overseas projects and exempting income earned in overseas employment respectively) and received $1 or more of other income; (11) paid an instalment amount under the PAYG instalment system; (12) was a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons); (13) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses); (14) had identified on their payment summary or income statement: (a) reportable fringe benefits; or (b) reportable employer superannuation contributions; (15) derived *assessable income from dividends or distributions and franking credits that was more than $18,200 ; (16) made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; (17) has exceeded their concessional or their non-concessional contributions cap for the corresponding financial year; (18) received an Australian superannuation lump sum that included: (a) an untaxed element when aged 60 years or over; or (b) a taxed element or an untaxed element when aged under 60 years. (a) payments covered by one of the following: (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (b) payments withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (a) reportable fringe benefits; or (b) reportable employer superannuation contributions; (a) an untaxed element when aged 60 years or over; or (b) a taxed element or an untaxed element when aged under 60 years. Table B Every *person who was not a *full self-assessment taxpayer, except where they are described in Table K, and who was: (1) an Australian resident: (a) for the whole of the *income year, and whose *taxable income for the income year was more than $18,200; or (b) for only part of the *income year, and whose *taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (2) not an Australian resident at any time during the *income year and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). (1) an Australian resident: (a) for the whole of the *income year, and whose *taxable income for the income year was more than $18,200; or (b) for only part of the *income year, and whose *taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (2) not an Australian resident at any time during the *income year and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). (a) for the whole of the *income year, and whose *taxable income for the income year was more than $18,200; or (b) for only part of the *income year, and whose *taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or Table C Every *full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) not covered by Table L or Table M that during the *income year was: (1) an Australian resident, and derived income (including capital gains) from sources in or outside *Australia; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in Australia, other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). (1) an Australian resident, and derived income (including capital gains) from sources in or outside *Australia; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in Australia, other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). Table D Every trustee of a superannuation fund, an approved deposit fund, or a pooled superannuation trust, not covered by Table L or Table M, that during the *income year was: (1) an Australian resident; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). Note: Trustees of self managed superannuation funds to which this Table applies must lodge the Self-managed superannuation fund annual return 2022. Other entities to which this Table applies are required to lodge the Fund income tax return 2022. (1) an Australian resident; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). Table E Every trustee of a trust estate not covered by Tables K, L, M, or O that derived income (including capital gains) during the *income year. The return must be lodged by the trustee resident in *Australia. If there is no trustee resident in Australia, the return must be lodged by the trust's public officer or, if no public officer is appointed, by the trust's agent in Australia. Note: The trustee of an AMIT to which this Table applies is required to lodge an Attribution managed investment trust tax return 2022. Other trustees to which this Table applies are required to lodge the Trust tax return 2022. Table F Every person liable to pay tax as: (1) the master of the ship, or the agent or other representative in *Australia of the owner or charterer, under Division 12 of Part III of the ITAA 1936; or (2) a person having control of a non-resident's money under section 255 of the ITAA 1936. (1) the master of the ship, or the agent or other representative in *Australia of the owner or charterer, under Division 12 of Part III of the ITAA 1936; or (2) a person having control of a non-resident's money under section 255 of the ITAA 1936. Table G Every person liable to pay tax under Division 15 of Part III of the ITAA 1936, as an agent for a non-resident insurer, or as an agent for a non-resident reinsurer. Note: The prescribed time for lodging a return under subsection 148(4) of the ITAA 1936 is stipulated above at section 3.3 as being the first day of the sixth month of the following income year. Table H A partnership return required under this instrument, including for a *foreign hybrid treated as a partnership by Division 830 of the ITAA 1997, must be lodged by the following (other than a partner described in Table N): (1) the partners resident in *Australia; or (2) any partner resident in *Australia who satisfies the conditions set out below: (a) if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or (b) if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or (c) if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year. (1) the partners resident in *Australia; or (2) any partner resident in *Australia who satisfies the conditions set out below: (a) if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or (b) if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or (c) if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year. (a) if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or (b) if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or (c) if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year. If there is no partner resident in *Australia, the return is required to be lodged by the partnership's agent in Australia. Table I Every *person that during the *income year was a head company of either a consolidated group or a multiple entry consolidated (MEC) group under Part 3-90 of the ITAA 1997. Table J Any *person who was a foreign resident (within the meaning of subsection 995-1(1) of the ITAA 1997) during the *income year, and: (1) on 1 June immediately preceding the *income year had an accumulated Higher Education Loan Program (HELP) debt (within the meaning of section 140-25 of the HESA) or a Trade Support Loan (TSL) debt (within the meaning of section 35 of the TSLA) or a VET Student Loan (VETSL) debt (within the meaning of section 23CC of the VETSLA); and (2) their income was more than $11,753 for the *income year. Note: A person under Table J must also give me a notice relating to the person's foreign-sourced income (see subsection 154-18(3) of the HESA, subsection 47C(3) of the TSLA, and subsection 23ED(3) of the VETSLA). (1) on 1 June immediately preceding the *income year had an accumulated Higher Education Loan Program (HELP) debt (within the meaning of section 140-25 of the HESA) or a Trade Support Loan (TSL) debt (within the meaning of section 35 of the TSLA) or a VET Student Loan (VETSL) debt (within the meaning of section 23CC of the VETSLA); and (2) their income was more than $11,753 for the *income year. | 4. Exemptions from the requirement to lodge a return (Tables K to P): A *person described in Tables B or E is not required to lodge an income tax return under this instrument if they are described in Table K. However, a person described in Table K may have a lodgment requirement under the legislative instrument: Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2022. A person described in Tables L, M, O or P is not required to lodge an income tax return. A person described in Table N is not required to lodge a partnership tax return. Table K (to be read with Tables B and E) (1) Every *person whose *assessable income during the *income year included one or more of the following payments: (a) JobSeeker payment; (b) Austudy; (c) Disaster income support allowance for special category visa (subclass 444) holders; (d) Disaster recovery allowance; (e) Farm Household allowance; (f) Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; (g) New Enterprise Incentive Scheme allowance; (h) Parenting payment (partnered); (i) Partner allowance; (j) payments to persons 16 years or older made under: (i) ABSTUDY (including the ABSTUDY Masters and Doctorate Award); (ii) Military Rehabilitation and Compensation Act Education and Training Scheme; (iii) Veterans' Children Education Scheme; (k) Special Benefit; (l) Widow allowance; (m) Youth allowance; (n) Youth disability supplement as a component of ABSTUDY living allowance or Youth allowance; (a) JobSeeker payment; (b) Austudy; (c) Disaster income support allowance for special category visa (subclass 444) holders; (d) Disaster recovery allowance; (e) Farm Household allowance; (f) Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; (g) New Enterprise Incentive Scheme allowance; (h) Parenting payment (partnered); (i) Partner allowance; (j) payments to persons 16 years or older made under: (i) ABSTUDY (including the ABSTUDY Masters and Doctorate Award); (ii) Military Rehabilitation and Compensation Act Education and Training Scheme; (iii) Veterans' Children Education Scheme; (k) Special Benefit; (l) Widow allowance; (m) Youth allowance; (n) Youth disability supplement as a component of ABSTUDY living allowance or Youth allowance; (i) ABSTUDY (including the ABSTUDY Masters and Doctorate Award); (ii) Military Rehabilitation and Compensation Act Education and Training Scheme; (iii) Veterans' Children Education Scheme; AND (o) who had no other *assessable income; or (p) whose *taxable income was less than $21,885 . (o) who had no other *assessable income; or (p) whose *taxable income was less than $21,885 . (2) Every *person who: (a) qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the *income year; (a) qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the *income year; AND (b) whose rebate income was less than : (i) $32,280 - if at any time during the*income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the *income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the *income year the person and their spouse (married or de facto) lived together. (b) whose rebate income was less than : (i) $32,280 - if at any time during the*income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the *income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the *income year the person and their spouse (married or de facto) lived together. (i) $32,280 - if at any time during the*income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the *income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the *income year the person and their spouse (married or de facto) lived together. If a person is covered by more than one category during the *income year, the person is taken to be covered by category (2)(b)(i) or, if category (2)(b)(i) does not apply, category (2)(b)(ii). Table L An Australian resident non-profit company whose *taxable income for the *income year was $416 or less . An entity within the meaning of section 960-100 of the ITAA 1997, the income of which is exempt from income tax under Division 50 of the ITAA 1997. A State/Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the ITAA 1936. Table M Any *person that for the whole of the *income year was a subsidiary member of a: (1) consolidated group (as defined in Division 703 of the ITAA 1997); or (2) MEC group (as defined in Division 719 of the ITAA 1997). (1) consolidated group (as defined in Division 703 of the ITAA 1997); or (2) MEC group (as defined in Division 719 of the ITAA 1997). Table N A *person who: (1) has made an election under former section 485AA of the ITAA 1936 or an election under paragraphs 830-10(2)(b) or 830-15(5)(b) of the ITAA 1997, so that: (a) their interest is treated as an interest in a *foreign hybrid (under Division 830 of the ITAA 1997) for the *income year; and (b) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; (2) is an individual and the only income derived jointly (or in common) with another individual was: (a) rent from a jointly owned property; (b) interest from a jointly held account in a financial institution; (c) dividends from jointly held shares; and were not in a partnership carrying on a business. Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. (1) has made an election under former section 485AA of the ITAA 1936 or an election under paragraphs 830-10(2)(b) or 830-15(5)(b) of the ITAA 1997, so that: (a) their interest is treated as an interest in a *foreign hybrid (under Division 830 of the ITAA 1997) for the *income year; and (b) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; (2) is an individual and the only income derived jointly (or in common) with another individual was: (a) rent from a jointly owned property; (b) interest from a jointly held account in a financial institution; (c) dividends from jointly held shares; (a) their interest is treated as an interest in a *foreign hybrid (under Division 830 of the ITAA 1997) for the *income year; and (b) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; (a) rent from a jointly owned property; (b) interest from a jointly held account in a financial institution; (c) dividends from jointly held shares; and were not in a partnership carrying on a business. Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. Table O Any trustee of a resident trust estate of a deceased person where each of the following apply: (1) The deceased person died less than 3 years before the end of the *income year. (2) No beneficiary is presently entitled to a share of the income of the trust estate. (3) The net income of the trust estate under section 95 of the ITAA 1936 is less than $18,201 . (4) There are no non-resident beneficiaries of the trust estate. (1) The deceased person died less than 3 years before the end of the *income year. (2) No beneficiary is presently entitled to a share of the income of the trust estate. (3) The net income of the trust estate under section 95 of the ITAA 1936 is less than $18,201 . (4) There are no non-resident beneficiaries of the trust estate. Table P Every *person who during the *income year derived *assessable income from sources in *Australia as a working holiday maker (within the meaning of subsection 3A(1) of the Income Tax Rates Act 1986), and: (1) had no other *assessable income; and (2) whose *taxable income (excluding any superannuation remainder or employment termination remainder) was less than $45,001 . (1) had no other *assessable income; and (2) whose *taxable income (excluding any superannuation remainder or employment termination remainder) was less than $45,001 . | 5.1 Lodgment of franking returns: Under section 214-15 of the ITAA 1997, I require a *corporate tax entity to lodge a franking return for the *income year if: (1) the entity, at any time during the *income year, incurs a liability to pay franking deficit tax or over-franking tax, or has an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; or (2) a refund of income tax is taken to have been paid to the entity at any time during the *income year under section 205-50 of the ITAA 1997. Note: If a corporate tax entity is not required to lodge a franking return because of subsections 5.1(1) and (2) above, then it is only required to lodge the return if it is specifically requested to do so by the Commissioner. (1) the entity, at any time during the *income year, incurs a liability to pay franking deficit tax or over-franking tax, or has an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; or (2) a refund of income tax is taken to have been paid to the entity at any time during the *income year under section 205-50 of the ITAA 1997. Date of lodgment of franking return The franking return must be lodged by: (1) the last day of the month following the end of the *income year in which the liability was incurred, the disclosure obligation arose, or the refund is taken to have been paid; unless (2) the franking deficit tax payment date listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). Note: The franking return must be in the approved form. (1) the last day of the month following the end of the *income year in which the liability was incurred, the disclosure obligation arose, or the refund is taken to have been paid; unless (2) the franking deficit tax payment date listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). 5.2 Special rules for late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability, under the rules contained in Division 205 of the ITTPA 1997, are required to lodge a franking return and meet their liability for franking deficit tax under the rules contained in Division 214 of the ITTPA 1997. A late balancing corporate tax entity may elect to have its franking deficit tax liability determined on 30 June 2022. Where the entity elects this and incurs a liability to pay franking deficit tax under Division 205 of the ITTPA 1997, the franking return must be lodged in the *approved form by: (1) 31 July 2022; unless (2) the franking deficit tax payment date is listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). (1) 31 July 2022; unless (2) the franking deficit tax payment date is listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). | 5.3 Lodgment of a venture capital deficit tax return: Under section 214-15 of the ITAA 1997, I require a corporate tax entity to lodge a venture capital deficit tax return for the *income year if the entity has a liability to pay venture capital deficit tax under section 210-135 of the ITAA 1997. A corporate tax entity that does not have a liability to pay venture capital deficit tax is not required to lodge a venture capital deficit tax return. Date of lodgment of venture capital deficit tax return The venture capital deficit tax return must be lodged in the *approved form by the last day of the first month following the end of the *income year. | 5.4 Requirement to lodge an ancillary fund return: An entity that is a trustee of a public ancillary fund (within the meaning of subsection 426-102(1) of Schedule 1 to the TAA) or a private ancillary fund (within the meaning of subsection 426-105(1) of Schedule 1 to the TAA) is required to lodge an ancillary fund return in the *approved form for the *income year, whether or not the ancillary fund is exempt from income tax. Note: (a) For public ancillary funds and private ancillary funds registered as a charity with the Australian Charities and Not-for-profits Commission (ACNC), the ACNC annual information statement that must be lodged with the ACNC Commissioner is the approved form for the ancillary fund return. (b) A trustee of a public ancillary fund or a private ancillary fund that is not registered as a charity with the ACNC and that derived income (including capital gains) during the *income year is also required to lodge an income tax return under Table E of this instrument. (a) For public ancillary funds and private ancillary funds registered as a charity with the Australian Charities and Not-for-profits Commission (ACNC), the ACNC annual information statement that must be lodged with the ACNC Commissioner is the approved form for the ancillary fund return. (b) A trustee of a public ancillary fund or a private ancillary fund that is not registered as a charity with the ACNC and that derived income (including capital gains) during the *income year is also required to lodge an income tax return under Table E of this instrument. Date of lodgment of an ancillary fund return An entity required to lodge an ancillary fund return must lodge the return: (1) by 31 December 2022, if the entity's *year of income ends on 30 June 2022; or (2) by the last day of the sixth month after the end of the entity's *adopted accounting period. (1) by 31 December 2022, if the entity's *year of income ends on 30 June 2022; or (2) by the last day of the sixth month after the end of the entity's *adopted accounting period. If an entity must give an annual information statement to the Commissioner of the ACNC under the Australian Charities and Not-for-profits Commission Act 2012 (ACNC Act), the entity's lodgment date for the ancillary fund return is the lodgment date of the information statement. Note: Section 60-5 of the ACNC Act specifies the lodgment date for the annual information statement. The Commissioner of the ACNC may allow further time. | 5.5.1 Returns under section 35D of the SISA: Where a taxpayer is a trustee of a self managed superannuation fund as defined in the SISA at any time during the *income year, then under paragraph 35D(2)(b) of the SISA I specify that the reporting period for lodgment of a return under section 35D is the period ending on the day that the taxpayer is required to lodge their income tax return. Note: The return under section 35D of the SISA forms part of the Self-managed superannuation fund annual return 2022 which must be lodged with the Commissioner in accordance with this instrument. | 5.5.2 Member information statements under section 390-5 of Schedule 1 to the TAA: The lodgment of member information statements by superannuation providers is required under section 390-5 of Schedule 1 to the TAA. Under subsection 390-5(6) of Schedule 1 to the TAA, I determine that for the superannuation plans that are self managed superannuation funds: (1) the period mentioned in subsection 390-5(1) is the *income year; and (2) the day on which a statement must be given to the Commissioner is the day the trustee of the self managed superannuation fund is required to lodge an income tax return in accordance with this instrument. Note: (a) The member information statements form part of the Self-managed superannuation fund annual return 2022 which must be lodged in accordance with this instrument. (b) Separate legislative instruments detail the lodgment requirements of member information statements by superannuation providers (other than self managed superannuation funds): Taxation Administration Member Account Attribute Service - the Reporting of Information Relating to Superannuation Account Phases and Attributes 2018. Taxation Administration Member Account Transaction Service - the Reporting of Information Relating to Superannuation Account Transactions 2018. (1) the period mentioned in subsection 390-5(1) is the *income year; and (2) the day on which a statement must be given to the Commissioner is the day the trustee of the self managed superannuation fund is required to lodge an income tax return in accordance with this instrument. (a) The member information statements form part of the Self-managed superannuation fund annual return 2022 which must be lodged in accordance with this instrument. (b) Separate legislative instruments detail the lodgment requirements of member information statements by superannuation providers (other than self managed superannuation funds): | 6.1 Deferral of time for lodgment of returns: Under section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. | 6.2 Notice of requirement to lodge a return or information: Nothing in this instrument prevents the Commissioner or an authorised person of the Australian Taxation Office from issuing a notice, under sections 162 or 163 of the ITAA 1936, requiring a person to give the Commissioner, in the *approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any *income year. | 6.3 Exemption from requirement to lodge returns: Nothing in this instrument prevents the Commissioner, or an authorised person of the Australian Taxation Office, from granting an exemption from lodgment. Such exemptions may or may not be conditional and may be for specific returns or classes of returns. | 6.4 Penalties for non-compliance with lodgment requirements: Any person who does not provide a return, or any other information under the ITAA 1936 or the ITAA 1997, commits an offence under section 8C of the TAA. Alternatively, any such person may become liable to pay a penalty under Division 286 of Schedule 1 to the TAA. A trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the SISA, commits an offence under section 35D of the SISA.", "Related_Explanatory_Statements": "LI 2022/8 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20228/00001", "Unmatched_Content": "Income Tax Assessment Act 1936 (ITAA 1936): Section 18 ; Section 23AF ; Section 23AG ; Section 130 ; Section 160AAAA ; Section 161 ; Subsection 161A(1) ; Section 162 ; Section 163 ; Section 255 ; former subsection 485AA(1); former subsection 485AA(2); Division 1AB of Part III ; Division 5 of Part III ; Division 5A of Part III ; and Division 15 of Part III | Income Tax Assessment Act 1997 (ITAA 1997): Section 61-215 ; Section 204-75 ; Section 205-50 ; Section 210-135 ; Section 214-15 ; Subsection 214-25(2) ; Section 303-10 ; paragraph 830-10(2)(b) ; Subsection 830-15(5) ; paragraph 830-15(5)(b) ; Section 960-195 ; Section 995-1 ; Division 50 ; Subdivision 61-G ; Division 405 ; Division 703 ; Division 719 ; Division 830 ; and Part 3-90 | Income Tax (Transitional Provisions) Act 1997 (ITTPA 1997): Division 205 and Division 214 | Taxation Administration Act 1953 (Schedule 1) (TAA Schedule 1): Section 12-140 ; Section 12-145 ; Section 12-319A ; Section 12-320 ; Section 260-140 ; Section 286-75 ; Section 388-50 ; Section 388-55 ; Section 390-5 ; Subdivision 12A-C ; Subdivision 12-F ; Subdivision 12-FA ; and Subdivision 12-H"}
{"Instrument_Reference": "LI 2022/9", "Title": "Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2022", "Enabling_Act": "Income Tax Assessment Act 1936, Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2022", "Date_of_Issue": "30 March 2022", "Signatory": "Chris Jordan AO Commissioner of Taxation", "Registration_Number": "F2022L00509", "Registration_Date": "4 April 2022", "Body": "1. Name of instrument: This instrument is the Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2022. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3.1 Definitions: Many of the terms used in this instrument are defined and most of the defined terms are identified by an asterisk at the start of the term. Once a defined term has been asterisked, later occurrences of the term in the same paragraph are not usually asterisked. Terms are not asterisked in notes and headings. The fact that a defined term is not asterisked is not relevant to interpreting the term. In this instrument: Adopted accounting period means an accounting period that a person has been granted leave to adopt instead of the *year of income ended 30 June 2022, under section 18 of the ITAA 1936. Approved form has the meaning given by section 388-50 of Schedule 1 to the Taxation Administration Act 1953 (TAA). Income year means the *year of income ended 30 June 2022 or the *adopted accounting period. Year of income means the same as in subsection 6(1) of the ITAA 1936 but does not include the *adopted accounting period. | 3.2 Requirement to Lodge: Under section 161 of the ITAA 1936, I require every person described in Table A to give me a return for the *income year. | 3.3 Information on when and how to lodge: Every person required to lodge a return whose *year of income ends on 30 June 2022 must do so by 31 October 2022. Adopted accounting period Persons with an *adopted accounting period must lodge their return no later than the last day of the fourth month after the end of their adopted accounting period. Note: The return must be in the approved form. | 3.4 Tables A to C: Table A Every person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B. Table B Every person where the total of their: (1) taxable income (excluding any assessable First home super saver released amount); (2) exempt Australian Government allowances, pensions and payments; (3) target foreign income; (4) reportable fringe benefits total; (5) total net investment loss; and (6) reportable superannuation contributions (1) taxable income (excluding any assessable First home super saver released amount); (2) exempt Australian Government allowances, pensions and payments; (3) target foreign income; (4) reportable fringe benefits total; (5) total net investment loss; and (6) reportable superannuation contributions for the *income year was less than $27,063 ; AND who was in receipt of one or more Australian Government pensions, allowances or payments listed in Table C for the whole of the income year. Table C Australian Government allowances and payments: (1) JobSeeker payment; (2) Austudy; (3) Disaster income support allowance for special category visa (subclass 444) holders; (4) Disaster recovery allowance; (5) Farm Household allowance; (6) Parenting payment (partnered); (7) Partner allowance; (8) Special Benefit; (9) Widow allowance; (10) Youth allowance; (11) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance.= (1) JobSeeker payment; (2) Austudy; (3) Disaster income support allowance for special category visa (subclass 444) holders; (4) Disaster recovery allowance; (5) Farm Household allowance; (6) Parenting payment (partnered); (7) Partner allowance; (8) Special Benefit; (9) Widow allowance; (10) Youth allowance; (11) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance.= Education payments of any of the following: (12) ABSTUDY Living Allowance; (13) Military Rehabilitation and Compensation Act Education and Training Scheme ('MRCA Education Allowance' on a pay as you go (PAYG) payment summary or income statement); (14) Veterans' Children Education Scheme. (12) ABSTUDY Living Allowance; (13) Military Rehabilitation and Compensation Act Education and Training Scheme ('MRCA Education Allowance' on a pay as you go (PAYG) payment summary or income statement); (14) Veterans' Children Education Scheme. Commonwealth labour market program allowances and payments: (15) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement; (16) New Enterprise Incentive Scheme allowance; (17) Training for Employment Program allowance; (18) other taxable Commonwealth education or training payments. (15) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement; (16) New Enterprise Incentive Scheme allowance; (17) Training for Employment Program allowance; (18) other taxable Commonwealth education or training payments. Australian Government pensions and allowances: (19) Age pension; (20) Age service pension; (21) Carer payment; (22) Defence Force Income Support Allowance; (23) Defence Force Income Support Allowance - like payments from the Department of Veterans' Affairs; (24) Disability Support Pension; (25) Income support supplement; (26) Invalidity service pension; (27) Parenting payment (single); (28) Partner service pension; (29) Veteran payment; (19) Age pension; (20) Age service pension; (21) Carer payment; (22) Defence Force Income Support Allowance; (23) Defence Force Income Support Allowance - like payments from the Department of Veterans' Affairs; (24) Disability Support Pension; (25) Income support supplement; (26) Invalidity service pension; (27) Parenting payment (single); (28) Partner service pension; (29) Veteran payment; | 4.1 Deferral of time for lodgment of returns: Under section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. | 4.2 Notice of requirement to lodge a return or information: Nothing in this instrument prevents the Commissioner or an authorised person of the Australian Taxation Office from issuing a notice, under section 162 or section 163 of the ITAA 1936, requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any income year. | 4.3 Penalties for non-compliance with lodgment requirements: Any person who does not provide a return, or any other information under the ITAA 1936 or the Income Tax Assessment Act 1997, commits an offence under section 8C of the TAA. Alternatively any such person may become liable to pay a penalty under Division 286 of Schedule 1 to the TAA.", "Related_Explanatory_Statements": "LI 2022/9 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20229/00001", "Unmatched_Content": "I, Chris Jordan AO, Commissioner of Taxation (the Commissioner), make the following instrument regarding lodgment of income tax returns for the *income year ended 30 June 2022 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936)."}
{"Instrument_Reference": "LODGE 2021/1", "Title": "Notice of Requirement to Lodge a Return for the Income Year Ended 30 June 2021", "Enabling_Act": "Income Tax Assessment Act 1936, Income Tax Assessment Act 1997, Income Tax (Transitional Provisions) Act 1997, Taxation Administration Act 1953, Superannuation Industry (Supervision) Act 1993, Higher Education Support Act 2003, Trade Support Loans Act 2014, VET Student Loans Act 2016 (VETSLA)", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2021", "Date_of_Issue": "12 May 2021", "Signatory": "Vivek Chaudhary Deputy Commissioner of Taxation", "Registration_Number": "F2021L00577", "Registration_Date": "14 May 2021", "Body": "1. Name of instrument: This instrument is the Notice of Requirement to Lodge a Return for the Income Year Ended 30 June 2021. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3.1 Definitions: Many of the terms used in this instrument are defined and most of the defined terms are identified by an asterisk at the start of the term. Once a defined term has been asterisked, later occurrences of the term in the same paragraph are not usually asterisked. Terms are not asterisked in notes and headings. The fact that a defined term is not asterisked is not relevant to interpreting the term. In this instrument: Adopted accounting period means an accounting period that a *person has been granted leave to adopt instead of the *year of income ended 30 June 2021, under section 18 of the ITAA 1936. Approved form has the meaning given by section 388-50 of Schedule 1 to the TAA. Assessable income has the meaning given by sections 6-5, 6-10, 6-15, 17-10 and 17-30 of the ITAA 1997. Attribution managed investment trust (AMIT) has the meaning given by section 276-10 of the ITAA 1997. Australia has the meaning affected by section 960-505 of the ITAA 1997. Corporate tax entity has the meaning given by section 960-115 of the ITAA 1997. Full self-assessment taxpayer means: (1) a company; (2) a trustee of a public trading trust; (3) a trustee of an approved deposit fund; (4) a trustee of a superannuation fund; (5) a trustee of a pooled superannuation trust; or (6) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. Foreign hybrid has the meaning given by section 830-5 of the ITAA 1997. Income year means the *year of income ended 30 June 2021 or the *adopted accounting period. In relation to a partnership: (1) net income has the meaning given by section 90 of the ITAA 1936; (2) partnership loss has the meaning given by section 90 of the ITAA 1936. Managed investment trust (MIT) has the meaning given by section 275-10 of the ITAA 1997. Person includes: (1) a partner of a partnership, including a *foreign hybrid, and subject to Table H or Table N, the descriptions in the Tables apply to a partner's duty to provide a partnership return, as if the partnership was a person and meets those descriptions; (2) a trustee of a trust estate; (3) a *full self-assessment taxpayer. Primary production business has the meaning given by section 995-1 of the ITAA 1997. Taxable income has the meaning given by section 4-15 of the ITAA 1997. Year of income means the same as in subsection 6(1) of the ITAA 1936 but does not include the *adopted accounting period. (1) a company; (2) a trustee of a public trading trust; (3) a trustee of an approved deposit fund; (4) a trustee of a superannuation fund; (5) a trustee of a pooled superannuation trust; or (6) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. (1) net income has the meaning given by section 90 of the ITAA 1936; (2) partnership loss has the meaning given by section 90 of the ITAA 1936. (1) a partner of a partnership, including a *foreign hybrid, and subject to Table H or Table N, the descriptions in the Tables apply to a partner's duty to provide a partnership return, as if the partnership was a person and meets those descriptions; (2) a trustee of a trust estate; (3) a *full self-assessment taxpayer. | 3.2 Requirement to Lodge: Income Tax Returns Under section 161 and related sections 91, 130 and 148 of the ITAA 1936, I require every *person described in any of Tables A, B, C, D, E, F, G, H, I, and J to give me a return for the *income year. | 3.3 Information on when and how to lodge: Every *person required to lodge a return with me (with the exception of those covered in Table F and Table G) whose *year of income ends on 30 June 2021 must do so by 31 October 2021. Adopted accounting period *Full self-assessment taxpayers must lodge their return with me by the 15th day of the seventh month after the end of their *adopted accounting period. This does not apply to those persons covered by Table F or Table G. Other persons must lodge their return with me by the last day of the fourth month after the end of their *adopted accounting period. Persons in Table F or Table G The following are persons described in Tables F or G: (1) the master of the ship or agent or other representative in *Australia of the owner or charterer (see Table F); (2) a person having control of a non-resident's money (see Table F); (3) an agent for a non-resident insurer, or an agent for a non-resident reinsurer (see Table G). (1) the master of the ship or agent or other representative in *Australia of the owner or charterer (see Table F); (2) a person having control of a non-resident's money (see Table F); (3) an agent for a non-resident insurer, or an agent for a non-resident reinsurer (see Table G). Where a person described in Table F or Table G is required to lodge a return in one of these capacities for the *income year, they must lodge the return with me by the first day of the sixth month of the following income year. Where Table F applies, the person must provide a separate return for each person for whom they are an agent, in addition to their own return (if one is required). Where Table G applies, the person must provide an aggregate return for their position as agent, in addition to their own return (if one is required). Note: The return must be in the approved form. | 3.4 Tables A to J: Table A Every *person not covered by Table L or Table M who during the *income year met one or more of the following conditions: (1) had an amount withheld from payments or an amount paid to the Commissioner under the pay as you go (PAYG) withholding system other than: (a) payments covered by one of the following: (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (b) payments withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (2) incurred a tax loss or is entitled to deduct a tax loss; (3) made a net capital loss, or is entitled to apply a net capital loss of an earlier *income year; (4) was a company or trust estate that has undeducted tax losses or unapplied net capital losses of more than $1,000 from any earlier *income year; (5) was a company that transferred a tax loss or net capital loss to another group company; (6) carried on a business; (7) was entitled to income as a beneficiary of a trust estate that has operated a *primary production business in Australia; (8) had an individual interest in the *net income or *partnership loss of a partnership which operated a *primary production business in Australia; (9) was at all times under 18 years of age and whose income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits was more than $416 ; (10) received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived in respect of approved overseas projects and exempting income earned in overseas employment respectively) and received $1 or more of other income; (11) paid an instalment amount under the PAYG instalment system; (12) was a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons); (13) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses); (14) had identified on their payment summary or income statement: (a) reportable fringe benefits; or (b) reportable employer superannuation contributions; (15) derived *assessable income from dividends or distributions and franking credits that was more than $18,200 ; (16) made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; (17) has exceeded their concessional or their non-concessional contributions cap for the corresponding financial year; (18) received an Australian superannuation lump sum that included: (a) an untaxed element when aged 60 years or over; or (b) a taxed element or an untaxed element when aged under 60 years. (1) had an amount withheld from payments or an amount paid to the Commissioner under the pay as you go (PAYG) withholding system other than: (a) payments covered by one of the following: (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (b) payments withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (2) incurred a tax loss or is entitled to deduct a tax loss; (3) made a net capital loss, or is entitled to apply a net capital loss of an earlier *income year; (4) was a company or trust estate that has undeducted tax losses or unapplied net capital losses of more than $1,000 from any earlier *income year; (5) was a company that transferred a tax loss or net capital loss to another group company; (6) carried on a business; (7) was entitled to income as a beneficiary of a trust estate that has operated a *primary production business in Australia; (8) had an individual interest in the *net income or *partnership loss of a partnership which operated a *primary production business in Australia; (9) was at all times under 18 years of age and whose income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits was more than $416 ; (10) received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived in respect of approved overseas projects and exempting income earned in overseas employment respectively) and received $1 or more of other income; (11) paid an instalment amount under the PAYG instalment system; (12) was a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons); (13) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses); (14) had identified on their payment summary or income statement: (a) reportable fringe benefits; or (b) reportable employer superannuation contributions; (15) derived *assessable income from dividends or distributions and franking credits that was more than $18,200 ; (16) made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; (17) has exceeded their concessional or their non-concessional contributions cap for the corresponding financial year; (18) received an Australian superannuation lump sum that included: (a) an untaxed element when aged 60 years or over; or (b) a taxed element or an untaxed element when aged under 60 years. (a) payments covered by one of the following: (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (b) payments withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (a) reportable fringe benefits; or (b) reportable employer superannuation contributions; (a) an untaxed element when aged 60 years or over; or (b) a taxed element or an untaxed element when aged under 60 years. Table B Every *person who was not a *full self-assessment taxpayer, except where they are described in Table K, and who was: (1) an Australian resident: (a) for the whole of the *income year, and whose *taxable income for the income year was more than $18,200; or (b) for only part of the *income year, and whose *taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (2) not an Australian resident at any time during the *income year and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). (1) an Australian resident: (a) for the whole of the *income year, and whose *taxable income for the income year was more than $18,200; or (b) for only part of the *income year, and whose *taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (2) not an Australian resident at any time during the *income year and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). (a) for the whole of the *income year, and whose *taxable income for the income year was more than $18,200; or (b) for only part of the *income year, and whose *taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or Table C Every *full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) not covered by Table L or Table M that during the *income year was: (1) an Australian resident, and derived income (including capital gains) from sources in or outside *Australia; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in Australia, other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). (1) an Australian resident, and derived income (including capital gains) from sources in or outside *Australia; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in Australia, other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). Table D Every trustee of a superannuation fund, an approved deposit fund, or a pooled superannuation trust, not covered by Table L or Table M, that during the *income year was: (1) an Australian resident; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). Note: Trustees of self managed superannuation funds to which this Table applies must lodge the Self-managed superannuation fund annual return 2021. Other entities to which this Table applies are required to lodge the Fund income tax return 2021. (1) an Australian resident; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). Table E Every trustee of a trust estate not covered by Tables K, L, M, or O that derived income (including capital gains) during the *income year. The return must be lodged by the trustee resident in *Australia. If there is no trustee resident in Australia, the return must be lodged by the trust's public officer or, if no public officer is appointed, by the trust's agent in Australia. Note: The trustee of an AMIT to which this Table applies is required to lodge an Attribution managed investment trust tax return 2021. Other trustees to which this Table applies are required to lodge the Trust tax return 2021. Table F Every person liable to pay tax as: (1) the master of the ship, or the agent or other representative in *Australia of the owner or charterer, under Division 12 of the ITAA 1936; or (2) a person having control of a non-resident's money under section 255 of the ITAA 1936. (1) the master of the ship, or the agent or other representative in *Australia of the owner or charterer, under Division 12 of the ITAA 1936; or (2) a person having control of a non-resident's money under section 255 of the ITAA 1936. Table G Every person liable to pay tax under Division 15 of Part III of the ITAA 1936, as an agent for a non-resident insurer, or as an agent for a non-resident reinsurer. Note: The prescribed time for lodging a return under subsection 148(4) of the ITAA 1936 is stipulated above at section 3.3 as being the first day of the sixth month of the following income year. Table H A partnership return required under this instrument, including for a *foreign hybrid treated as a partnership by Division 830 of the ITAA 1997, must be lodged by the following (other than a partner described in Table N): (1) the partners resident in *Australia; or (2) any partner resident in *Australia who satisfies the conditions set out below: (a) if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or (b) if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or (c) if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year. (1) the partners resident in *Australia; or (2) any partner resident in *Australia who satisfies the conditions set out below: (a) if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or (b) if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or (c) if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year. (a) if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or (b) if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or (c) if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year. If there is no partner resident in *Australia, the return is required to be lodged by the partnership's agent in Australia. Table I Every *person that during the *income year was a head company of either a consolidated group or a multiple entry consolidated (MEC) group under Part 3-90 of the ITAA 1997. Table J Any *person who was a foreign resident (within the meaning of subsection 995-1(1) of the ITAA 1997) during the *income year, and: (1) on 1 June immediately preceding the *income year had an accumulated Higher Education Loan Program (HELP) debt (within the meaning of section 140-25 of the HESA) or a Trade Support Loan (TSL) debt (within the meaning of section 35 of the TSLA) or a VET Student Loan (VETSL) debt (within the meaning of section 23CC of the VETSLA); and (2) their income was more than $11,655 for the *income year. Note: A person under Table J must also give me a notice relating to the person's foreign-sourced income (see subsection 154-18(3) of the HESA, subsection 47C(3) of the TSLA, and subsection 23ED(3) of the VETSLA). (1) on 1 June immediately preceding the *income year had an accumulated Higher Education Loan Program (HELP) debt (within the meaning of section 140-25 of the HESA) or a Trade Support Loan (TSL) debt (within the meaning of section 35 of the TSLA) or a VET Student Loan (VETSL) debt (within the meaning of section 23CC of the VETSLA); and (2) their income was more than $11,655 for the *income year. | 4. Exemptions from the requirement to lodge a return (Tables K to P): A *person described in Tables B or E is not required to lodge an income tax return under this instrument if they are described in Table K. However, a person described in Table K may have a lodgment requirement under the legislative instrument: Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2021. A person described in Tables L, M, O or P is not required to lodge an income tax return. A person described in Table N is not required to lodge a partnership tax return. Table K (to be read with Tables B and E) (1) Every *person whose *assessable income during the *income year included one or more of the following payments: (a) Jobseeker payment (b) Austudy; (c) Disaster income support allowance for special category visa (subclass 444) holders (but not in relation to the 2019-2020 bushfires); (d) Disaster recovery allowance (but not in relation to the 2019-2020 bushfires); (e) Farm Household allowance; (f) Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; (g) New Enterprise Incentive Scheme allowance; (h) Parenting payment (partnered); (i) Partner allowance; (j) payments to persons 16 years or older made under: (i) ABSTUDY (including the ABSTUDY Masters and Doctorate Award); (ii) Military Rehabilitation and Compensation Act Education and Training Scheme; (iii) Veterans' Children Education Scheme; (k) Sickness allowance; (l) Special Benefit; (m) Widow allowance; (n) Youth allowance; (o) Youth disability supplement as a component of ABSTUDY living allowance or Youth allowance (a) Jobseeker payment (b) Austudy; (c) Disaster income support allowance for special category visa (subclass 444) holders (but not in relation to the 2019-2020 bushfires); (d) Disaster recovery allowance (but not in relation to the 2019-2020 bushfires); (e) Farm Household allowance; (f) Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; (g) New Enterprise Incentive Scheme allowance; (h) Parenting payment (partnered); (i) Partner allowance; (j) payments to persons 16 years or older made under: (i) ABSTUDY (including the ABSTUDY Masters and Doctorate Award); (ii) Military Rehabilitation and Compensation Act Education and Training Scheme; (iii) Veterans' Children Education Scheme; (k) Sickness allowance; (l) Special Benefit; (m) Widow allowance; (n) Youth allowance; (o) Youth disability supplement as a component of ABSTUDY living allowance or Youth allowance (i) ABSTUDY (including the ABSTUDY Masters and Doctorate Award); (ii) Military Rehabilitation and Compensation Act Education and Training Scheme; (iii) Veterans' Children Education Scheme; AND (p) who had no other *assessable income; or (q) whose *taxable income was less than $21,885 . (p) who had no other *assessable income; or (q) whose *taxable income was less than $21,885 . (2) Every *person who: (a) qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the *income year; AND (b) whose rebate income was less than : (i) $32,280 - if at any time during the*income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the *income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the *income year the person and their spouse (married or de facto) lived together. (a) qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the *income year; AND (b) whose rebate income was less than : (i) $32,280 - if at any time during the*income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the *income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the *income year the person and their spouse (married or de facto) lived together. (i) $32,280 - if at any time during the*income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the *income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the *income year the person and their spouse (married or de facto) lived together. If a person is covered by more than one category during the *income year, the person is taken to be covered by category (2)(b)(i) or, if category (2)(b)(i) does not apply, category (2)(b)(ii). Table L An Australian resident non-profit company whose *taxable income for the *income year was $416 or less . An entity within the meaning of section 960-100 of the ITAA 1997, the income of which is exempt from income tax under Division 50 of the ITAA 1997. A State/Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the ITAA 1936. Table M Any *person that for the whole of the *income year was a subsidiary member of a: (1) consolidated group (as defined in Division 703 of the ITAA 1997); or (2) MEC group (as defined in Division 719 of the ITAA 1997). (1) consolidated group (as defined in Division 703 of the ITAA 1997); or (2) MEC group (as defined in Division 719 of the ITAA 1997). Table N A *person who: (1) has made an election under former section 485AA of the ITAA 1936 or an election under paragraphs 830-10(2)(b) or 830-15(5)(b) of the ITAA 1997, so that: (a) their interest is treated as an interest in a *foreign hybrid (under Division 830 of the ITAA 1997) for the *income year; and (b) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; (2) is an individual and the only income derived jointly (or in common) with another individual was: (a) rent from a jointly owned property; (b) interest from a jointly held account in a financial institution; (c) dividends from jointly held shares; and were not in a partnership carrying on a business. Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. (1) has made an election under former section 485AA of the ITAA 1936 or an election under paragraphs 830-10(2)(b) or 830-15(5)(b) of the ITAA 1997, so that: (a) their interest is treated as an interest in a *foreign hybrid (under Division 830 of the ITAA 1997) for the *income year; and (b) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; (2) is an individual and the only income derived jointly (or in common) with another individual was: (a) rent from a jointly owned property; (b) interest from a jointly held account in a financial institution; (c) dividends from jointly held shares; (a) their interest is treated as an interest in a *foreign hybrid (under Division 830 of the ITAA 1997) for the *income year; and (b) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; (a) rent from a jointly owned property; (b) interest from a jointly held account in a financial institution; (c) dividends from jointly held shares; and were not in a partnership carrying on a business. Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. Table O Any trustee of a resident trust estate of a deceased person where each of the following apply: (1) The deceased person died less than 3 years before the end of the *income year. (2) No beneficiary is presently entitled to a share of the income of the trust estate. (3) The net income of the trust estate under section 95 of the ITAA 1936 is less than $18,201 . (4) There are no non-resident beneficiaries of the trust estate. (1) The deceased person died less than 3 years before the end of the *income year. (2) No beneficiary is presently entitled to a share of the income of the trust estate. (3) The net income of the trust estate under section 95 of the ITAA 1936 is less than $18,201 . (4) There are no non-resident beneficiaries of the trust estate. Table P Every *person who during the *income year derived *assessable income from sources in *Australia as a working holiday maker (within the meaning of subsection 3A(1) of the Income Tax Rates Act 1986), and: (1) had no other *assessable income; and (2) whose *taxable income (excluding any superannuation remainder or employment termination remainder) was less than $45,001 . (1) had no other *assessable income; and (2) whose *taxable income (excluding any superannuation remainder or employment termination remainder) was less than $45,001 . | 5.1 Lodgment of franking returns: Under section 214-15 of the ITAA 1997, I require a *corporate tax entity to lodge a franking return for the *income year if: (1) the entity, at any time during the *income year, incurs a liability to pay franking deficit tax or over-franking tax, or has an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; or (2) a refund of income tax is taken to have been paid to the entity at any time during the *income year under section 205-50 of the ITAA 1997. Note: If a corporate tax entity is not required to lodge a franking return because of subsections 5.1(1) and (2) above, then it is only required to lodge the return if it is specifically requested to do so by the Commissioner. (1) the entity, at any time during the *income year, incurs a liability to pay franking deficit tax or over-franking tax, or has an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; or (2) a refund of income tax is taken to have been paid to the entity at any time during the *income year under section 205-50 of the ITAA 1997. Date of lodgment of franking return The franking return must be lodged by: (1) the last day of the month following the end of the *income year in which the liability was incurred, the disclosure obligation arose, or the refund is taken to have been paid; unless (2) the franking deficit tax payment date listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). Note: The franking return must be in the approved form. (1) the last day of the month following the end of the *income year in which the liability was incurred, the disclosure obligation arose, or the refund is taken to have been paid; unless (2) the franking deficit tax payment date listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). 5.2 Special rules for late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability, under the rules contained in Division 205 of the ITTPA 1997, are required to lodge a franking return and meet their liability for franking deficit tax under the rules contained in Division 214 of the ITTPA 1997. A late balancing corporate tax entity may elect to have its franking deficit tax liability determined on 30 June 2021. Where the entity elects this and incurs a liability to pay franking deficit tax under Division 205 of the ITTPA 1997, the franking return must be lodged in the *approved form by: (1) 31 July 2021; unless (2) the franking deficit tax payment date is listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). (1) 31 July 2021; unless (2) the franking deficit tax payment date is listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). | 5.3 Lodgment of a venture capital deficit tax return: Under section 214-15 of the ITAA 1997, I require a corporate tax entity to lodge a venture capital deficit tax return for the *income year if the entity has a liability to pay venture capital deficit tax under section 210-135 of the ITAA 1997. A corporate tax entity that does not have a liability to pay venture capital deficit tax is not required to lodge a venture capital deficit tax return. Date of lodgment of venture capital deficit tax return The venture capital deficit tax return must be lodged in the *approved form by the last day of the first month following the end of the *income year. | 5.4 Requirement to lodge an ancillary fund return: An entity that is a trustee of a public ancillary fund (within the meaning of subsection 426-102(1) of Schedule 1 to the TAA) or a private ancillary fund (within the meaning of subsection 426-105(1) of Schedule 1 to the TAA) is required to lodge an ancillary fund return in the *approved form for the *income year, whether or not the ancillary fund is exempt from income tax. Note: (a) For public ancillary funds and private ancillary funds registered as a charity with the Australian Charities and Not-for-profits Commission (ACNC), the ACNC annual information statement that must be lodged with the ACNC Commissioner is the approved form for the ancillary fund return. (b) A trustee of a public ancillary fund or a private ancillary fund that is not registered as a charity with the ACNC and that derived income (including capital gains) during the *income year is also required to lodge an income tax return under Table E of this instrument. (a) For public ancillary funds and private ancillary funds registered as a charity with the Australian Charities and Not-for-profits Commission (ACNC), the ACNC annual information statement that must be lodged with the ACNC Commissioner is the approved form for the ancillary fund return. (b) A trustee of a public ancillary fund or a private ancillary fund that is not registered as a charity with the ACNC and that derived income (including capital gains) during the *income year is also required to lodge an income tax return under Table E of this instrument. Date of lodgment of an ancillary fund return An entity required to lodge an ancillary fund return must lodge the return: (1) by 31 December 2021, if the entity's *year of income ends on 30 June 2021; or (2) by the last day of the sixth month after the end of the entity's *adopted accounting period. (1) by 31 December 2021, if the entity's *year of income ends on 30 June 2021; or (2) by the last day of the sixth month after the end of the entity's *adopted accounting period. If an entity must give an annual information statement to the Commissioner of the ACNC under the Australian Charities and Not-for-profits Commission Act 2012 (ACNC Act), the entity's lodgment date for the ancillary fund return is the lodgment date of the information statement Note: Section 60-5 of the ACNC Act specifies the lodgment date for the annual information statement. The Commissioner of the ACNC may allow further time. | 5.5.1 Returns under section 35D of the SISA: Where a taxpayer is a trustee of a self managed superannuation fund as defined in the SISA at any time during the *income year, then under paragraph 35D(2)(b) of the SISA I specify that the reporting period for lodgment of a return under section 35D is the period ending on the day that the taxpayer is required to lodge their income tax return. Note: The return under section 35D of the SISA forms part of the Self-managed superannuation fund annual return 2021 which must be lodged with the Commissioner in accordance with this instrument. | 5.5.2 Member information statements under section 390-5 of Schedule 1 to the TAA: The lodgment of member information statements by superannuation providers is required under section 390-5 of Schedule 1 to the TAA. Under subsection 390-5(6) of Schedule 1 to the TAA, I determine that for the superannuation plans that are self managed superannuation funds: (1) the period mentioned in subsection 390-5(1) is the *income year; and (2) the day on which a statement must be given to the Commissioner is the day the trustee of the self managed superannuation fund is required to lodge an income tax return in accordance with this instrument. Note: (a) The member information statements form part of the Self-managed superannuation fund annual return 2021 which must be lodged in accordance with this instrument. (b) Separate legislative instruments detail the lodgment requirements of member information statements by superannuation providers (other than self managed superannuation funds): Taxation Administration Member Account Attribute Service - the Reporting of Information Relating to Superannuation Account Phases and Attributes 2018 Taxation Administration Member Account Transaction Service - the Reporting of Information Relating to Superannuation Account Transactions 2018. (1) the period mentioned in subsection 390-5(1) is the *income year; and (2) the day on which a statement must be given to the Commissioner is the day the trustee of the self managed superannuation fund is required to lodge an income tax return in accordance with this instrument. (a) The member information statements form part of the Self-managed superannuation fund annual return 2021 which must be lodged in accordance with this instrument. (b) Separate legislative instruments detail the lodgment requirements of member information statements by superannuation providers (other than self managed superannuation funds): | 6.1 Deferral of time for lodgment of returns: Under section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. | 6.2 Notice of requirement to lodge a return or information: Nothing in this instrument prevents the Commissioner or an authorised person of the Australian Taxation Office from issuing a notice, under sections 162 or 163 of the ITAA 1936, requiring a person to give the Commissioner, in the *approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any *income year. | 6.3 Exemption from requirement to lodge returns: Nothing in this instrument prevents the Commissioner, or an authorised person of the Australian Taxation Office, from granting an exemption from lodgment. Such exemptions may or may not be conditional and may be for specific returns or classes of returns. | 6.4 Penalties for non-compliance with lodgment requirements: Any person who does not provide a return, or any other information under the ITAA 1936 or the ITAA 1997, commits an offence under section 8C of the TAA. Alternatively, any such person may become liable to pay a penalty under Division 286 of Schedule 1 to the TAA. A trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the SISA, commits an offence under section 35D of the SISA.", "Related_Explanatory_Statements": "LODGE 2021/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LODGE20211/00001", "Unmatched_Content": "Income Tax Assessment Act 1936 (ITAA 1936): Section 18 ; Section 23AF ; Section 23AG ; Section 130 ; Section 160AAAA ; Section 161 ; Subsection 161A(1) ; Section 162 ; Section 163 ; Section 255 ; former subsection 485AA(1); former subsection 485AA(2); Division 1AB of Part III ; Division 5 of Part III ; Division 5A of Part III ; and Division 15 of Part III | Income Tax Assessment Act 1997 (ITAA 1997): Section 61-215 ; Section 204-75 ; Section 205-50 ; Section 210-135 ; Section 214-15 ; Subsection 214-25(2) ; Section 303-10 ; paragraph 830-10(2)(b) ; Subsection 830-15(5) ; paragraph 830-15(5)(b) ; Section 960-195 ; Section 995-1 ; Division 50 ; Subdivision 61-G ; Division 405 ; Division 703 ; Division 719 ; Division 830 ; and Part 3-90 | Income Tax (Transitional Provisions) Act 1997 (ITTPA 1997): Division 205 and Division 214 | Taxation Administration Act 1953 (Schedule 1) (TAA Schedule 1): Section 12-140 ; Section 12-145 ; Section 12-319A ; Section 12-320 ; Section 260-140 ; Section 286-75 ; Section 388-50 ; Section 388-55 ; Section 390-5 ; Subdivision 12A-C ; Subdivision 12-F ; Subdivision 12-FA ; and Subdivision 12-H"}
{"Instrument_Reference": "LODGE 2021/2", "Title": "Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2021", "Enabling_Act": "Income Tax Assessment Act 1936, Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2021", "Date_of_Issue": "12 May 2021", "Signatory": "Vivek Chaudhary Deputy Commissioner of Taxation", "Registration_Number": "F2021L00571", "Registration_Date": "13 May 2021", "Body": "1. Name of instrument: This instrument is the Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2021. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3.1 Definitions: Many of the terms used in this instrument are defined and most of the defined terms are identified by an asterisk at the start of the term. Once a defined term has been asterisked, later occurrences of the term in the same paragraph are not usually asterisked. Terms are not asterisked in notes and headings. The fact that a defined term is not asterisked is not relevant to interpreting the term. In this instrument: Adopted accounting period means an accounting period that a person has been granted leave to adopt instead of the *year of income ended 30 June 2021, under section 18 of the ITAA 1936. Approved form has the meaning given by section 388-50 of Schedule 1 to the TAA. Income year means the *year of income ended 30 June 2021 or the *adopted accounting period. Year of income means the same as in subsection 6(1) of the ITAA 1936 but does not include the *adopted accounting period. | 3.2 Requirement to Lodge: Under section 161 of the ITAA 1936, I require every person described in Table A to give me a return for the *income year. | 3.3 Information on when and how to lodge: Every person required to lodge a return whose *year of income ends on 30 June 2021 must do so by 31 October 2021. Adopted accounting period Persons with an *adopted accounting period must lodge their return no later than the last day of the fourth month after the end of their adopted accounting period. Note: The return must be in the approved form. | 3.4 Tables A to C: Table A Every person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B. Table B Every person where the total of their: (1) taxable income (excluding any assessable First home super saver released amount); (2) exempt Australian Government allowances, pensions and payments; (3) target foreign income; (4) reportable fringe benefits total; (5) total net investment loss; and (6) reportable superannuation contributions (1) taxable income (excluding any assessable First home super saver released amount); (2) exempt Australian Government allowances, pensions and payments; (3) target foreign income; (4) reportable fringe benefits total; (5) total net investment loss; and (6) reportable superannuation contributions for the *income year was less than $26,319 ; AND who was in receipt of one or more Australian Government pensions, allowances or payments listed in Table C for the whole of the income year. Table C Australian Government allowances and payments: (1) Jobseeker payment; (2) Austudy; (3) Disaster income support allowance for special category visa (subclass 444) holders (but not in relation to 2019-20 bushfires); (4) Disaster recovery allowance (but not in relation to 2019-20 bushfires); (5) Farm Household allowance; (6) Parenting payment (partnered); (7) Partner allowance; (8) Sickness allowance; (9) Special Benefit; (10) Widow allowance; (11) Youth allowance; (12) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance. (1) Jobseeker payment; (2) Austudy; (3) Disaster income support allowance for special category visa (subclass 444) holders (but not in relation to 2019-20 bushfires); (4) Disaster recovery allowance (but not in relation to 2019-20 bushfires); (5) Farm Household allowance; (6) Parenting payment (partnered); (7) Partner allowance; (8) Sickness allowance; (9) Special Benefit; (10) Widow allowance; (11) Youth allowance; (12) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance. Education payments of any of the following: (13) ABSTUDY Living Allowance; (14) Military Rehabilitation and Compensation Act Education and Training Scheme ('MRCA Education Allowance' on a pay as you go (PAYG) payment summary or income statement); (15) Veterans' Children Education Scheme. (13) ABSTUDY Living Allowance; (14) Military Rehabilitation and Compensation Act Education and Training Scheme ('MRCA Education Allowance' on a pay as you go (PAYG) payment summary or income statement); (15) Veterans' Children Education Scheme. Commonwealth labour market program allowances and payments: (16) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement; (17) New Enterprise Incentive Scheme allowance; (18) Training for Employment Program allowance; (19) other taxable Commonwealth education or training payments. (16) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement; (17) New Enterprise Incentive Scheme allowance; (18) Training for Employment Program allowance; (19) other taxable Commonwealth education or training payments. Australian Government pensions and allowances: (20) Age pension; (21) Age service pension; (22) Bereavement allowance; (23) Carer payment; (24) Defence Force Income Support Allowance; (25) Defence Force Income Support Allowance - like payments from the Department of Veterans' Affairs; (26) Disability Support Pension; (27) Income support supplement; (28) Invalidity service pension; (29) Parenting payment (single); (30) Partner service pension; (31) Veteran payment; (20) Age pension; (21) Age service pension; (22) Bereavement allowance; (23) Carer payment; (24) Defence Force Income Support Allowance; (25) Defence Force Income Support Allowance - like payments from the Department of Veterans' Affairs; (26) Disability Support Pension; (27) Income support supplement; (28) Invalidity service pension; (29) Parenting payment (single); (30) Partner service pension; (31) Veteran payment; | 4.1 Deferral of time for lodgment of returns: Under section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. | 4.2 Notice of requirement to lodge a return or information: Nothing in this instrument prevents the Commissioner or an authorised person of the Australian Taxation Office from issuing a notice, under section 162 or section 163 of the ITAA 1936, requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any income year. | 4.3 Penalties for non-compliance with lodgment requirements: Any person who does not provide a return, or any other information under the ITAA 1936 or the Income Tax Assessment Act 1997, commits an offence under section 8C of the TAA. Alternatively any such person may become liable to pay a penalty under Division 286 of Schedule 1 to the TAA. Subsection 17(1) of the Legislation Act 2003 requires, before the making of a legislative instrument, that the Commissioner is satisfied that appropriate and reasonably practicable consultation has been undertaken.", "Related_Explanatory_Statements": "LODGE 2021/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LODGE20212/00001", "Unmatched_Content": "I, Vivek Chaudhary, Deputy Commissioner of Taxation and delegate of the Commissioner of Taxation (the Commissioner) under section 8 of the Taxation Administration Act 1953 (TAA), make the following instrument regarding lodgment of income tax returns for the *income year ended 30 June 2021 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936)."}
{"Instrument_Reference": "LODGE 2020/1", "Title": "Notice of Requirement to Lodge a Return for the Income Year Ended 30 June 2020", "Enabling_Act": "Income Tax Assessment Act 1936, Income Tax Assessment Act 1997, Income Tax (Transitional Provisions) Act 1997, Taxation Administration Act 1953, Superannuation Industry (Supervision) Act 1993, Higher Education Support Act 2003, Trade Support Loans Act 2014, VET Student Loans Act 2016 (VETSLA)", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2020", "Date_of_Issue": "7 May 2020", "Signatory": "Vivek Chaudhary Deputy Commissioner of Taxation", "Registration_Number": "F2020L00564", "Registration_Date": "8 May 2020", "Body": "1. Name of instrument: This instrument is the Notice of Requirement to Lodge a Return for the Income Year Ended 30 June 2020. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3.1 Definitions: Many of the terms used in this instrument are defined and most of the defined terms are identified by an asterisk at the start of the term. Once a defined term has been asterisked, later occurrences of the term in the same paragraph are not usually asterisked. Terms are not asterisked in notes and headings. The fact that a defined term is not asterisked is not relevant to interpreting the term. In this instrument: Adopted accounting period means an accounting period that a *person has been granted leave to adopt instead of the *year of income ended 30 June 2020, under section 18 of the ITAA 1936. Approved form has the meaning given by section 388-50 of Schedule 1 to the TAA. Assessable income has the meaning given by sections 6-5, 6-10, 6-15, 17-10 and 17- 30 of the ITAA 1997. Attribution managed investment trust (AMIT) has the meaning given by section 276-10 of the ITAA 1997. Australia has the meaning affected by section 960-505 of the ITAA 1997. Corporate tax entity has the meaning given by section 960-115 of the ITAA 1997. Full self-assessment taxpayer means: (1) a company; (2) a trustee of a public trading trust; (3) a trustee of an approved deposit fund; (4) a trustee of a superannuation fund; (5) a trustee of a pooled superannuation trust; or (6) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. Foreign hybrid has the meaning given by section 830-5 of the ITAA 1997. Income year means the *year of income ended 30 June 2020 or the *adopted accounting period. In relation to a partnership: (1) net income has the meaning given by section 90 of the ITAA 1936; (2) partnership loss has the meaning given by section 90 of the ITAA 1936. Managed investment trust (MIT) has the meaning given by section 275-10 of the ITAA 1997. Person includes: (1) a partner of a partnership, including a *foreign hybrid, and subject to Table H or Table N, the descriptions in the Tables apply to a partner's duty to provide a partnership return, as if the partnership was a person and meets those descriptions; (2) a trustee of a trust estate; (3) a *full self-assessment taxpayer. Primary production business has the meaning given by section 995-1 of the ITAA 1997. Taxable income has the meaning given by section 4-15 of the ITAA 1997. Year of income means the same as in subsection 6(1) of the ITAA 1936 but does not include the *adopted accounting period. (1) a company; (2) a trustee of a public trading trust; (3) a trustee of an approved deposit fund; (4) a trustee of a superannuation fund; (5) a trustee of a pooled superannuation trust; or (6) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. (1) net income has the meaning given by section 90 of the ITAA 1936; (2) partnership loss has the meaning given by section 90 of the ITAA 1936. (1) a partner of a partnership, including a *foreign hybrid, and subject to Table H or Table N, the descriptions in the Tables apply to a partner's duty to provide a partnership return, as if the partnership was a person and meets those descriptions; (2) a trustee of a trust estate; (3) a *full self-assessment taxpayer. | 3.2 Requirement to Lodge: Income Tax Returns Under section 161 and related sections 91, 130 and 148 of the ITAA 1936, I require every *person described in any of Tables A, B, C, D, E, F, G, H, I, and J to give me a return for the *income year. | 3.3 Information on when and how to lodge: Every *person required to lodge a return with me (with the exception of those covered in Table F and Table G) whose *year of income ends on 30 June 2020 must do so by 31 October 2020. Adopted accounting period *Full self-assessment taxpayers must lodge their return with me by the 15th day of the seventh month after the end of their *adopted accounting period. This does not apply to those persons covered by Table F or Table G. Other persons must lodge their return with me by the last day of the fourth month after the end of their *adopted accounting period. Persons in Table F or Table G The following are persons described in Tables F or G: (1) the master of the ship or agent or other representative in *Australia of the owner or charterer (see Table F); (2) a person having control of a non-resident's money (see Table F); (3) an agent for a non-resident insurer, or an agent for a non-resident reinsurer (see Table G). (1) the master of the ship or agent or other representative in *Australia of the owner or charterer (see Table F); (2) a person having control of a non-resident's money (see Table F); (3) an agent for a non-resident insurer, or an agent for a non-resident reinsurer (see Table G). Where a person described in Table F or Table G is required to lodge a return in one of these capacities for the *income year, they must lodge the return with me by the first day of the sixth month of the following income year. Where Table F applies, the person must provide a separate return for each person for whom they are an agent, in addition to their own return (if one is required). Where Table G applies, the person must provide an aggregate return for their position as agent, in addition to their own return (if one is required). Note: The return must be in the approved form. | 3.4 Tables A to J: Table A Every *person not covered by Table L or Table M who during the *income year met one or more of the following conditions: (1) had an amount withheld from payments or an amount paid to the Commissioner under the pay as you go (PAYG) withholding system other than: (a) payments covered by one of the following: (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (b) payments withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (2) incurred a tax loss or is entitled to deduct a tax loss; (3) made a net capital loss, or is entitled to apply a net capital loss of an earlier *income year; (4) was a company or trust estate that has undeducted tax losses or unapplied net capital losses of more than $1,000 from any earlier *income year; (5) was a company that transferred a tax loss or net capital loss to another group company; (6) carried on a business; (7) was entitled to income as a beneficiary of a trust estate that has operated a *primary production business in Australia; (8) had an individual interest in the *net income or *partnership loss of a partnership which operated a *primary production business in Australia; (9) was at all times under 18 years of age and whose income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits was more than $416 ; (10) received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived in respect of approved overseas projects and exempting income earned in overseas employment respectively) and received $1 or more of other income; (11) paid an instalment amount under the PAYG instalment system; (12) was a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons); (13) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses); (14) had identified on their payment summary or income statement: (a) reportable fringe benefits; or (b) reportable employer superannuation contributions; (15) derived *assessable income from dividends or distributions and franking credits that was more than $18,200 ; (16) made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; (17) has exceeded their concessional or their non-concessional contributions cap for the corresponding financial year; (18) received an Australian superannuation lump sum that included: (a) an untaxed element when aged 60 years or over; or (b) a taxed element or an untaxed element when aged under 60 years. (1) had an amount withheld from payments or an amount paid to the Commissioner under the pay as you go (PAYG) withholding system other than: (a) payments covered by one of the following: (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (b) payments withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (2) incurred a tax loss or is entitled to deduct a tax loss; (3) made a net capital loss, or is entitled to apply a net capital loss of an earlier *income year; (4) was a company or trust estate that has undeducted tax losses or unapplied net capital losses of more than $1,000 from any earlier *income year; (5) was a company that transferred a tax loss or net capital loss to another group company; (6) carried on a business; (7) was entitled to income as a beneficiary of a trust estate that has operated a *primary production business in Australia; (8) had an individual interest in the *net income or *partnership loss of a partnership which operated a *primary production business in Australia; (9) was at all times under 18 years of age and whose income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits was more than $416 ; (10) received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived in respect of approved overseas projects and exempting income earned in overseas employment respectively) and received $1 or more of other income; (11) paid an instalment amount under the PAYG instalment system; (12) was a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons); (13) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses); (14) had identified on their payment summary or income statement: (a) reportable fringe benefits; or (b) reportable employer superannuation contributions; (15) derived *assessable income from dividends or distributions and franking credits that was more than $18,200 ; (16) made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; (17) has exceeded their concessional or their non-concessional contributions cap for the corresponding financial year; (18) received an Australian superannuation lump sum that included: (a) an untaxed element when aged 60 years or over; or (b) a taxed element or an untaxed element when aged under 60 years. (a) payments covered by one of the following: (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (b) payments withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (a) reportable fringe benefits; or (b) reportable employer superannuation contributions; (a) an untaxed element when aged 60 years or over; or (b) a taxed element or an untaxed element when aged under 60 years. Table B Every *person who was not a *full self-assessment taxpayer, except where they are described in Table K, and who was: (1) an Australian resident: (a) for the whole of the *income year, and whose *taxable income for the income year was more than $18,200; or (b) for only part of the *income year, and whose *taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (2) not an Australian resident at any time during the *income year and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). (1) an Australian resident: (a) for the whole of the *income year, and whose *taxable income for the income year was more than $18,200; or (b) for only part of the *income year, and whose *taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (2) not an Australian resident at any time during the *income year and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). (a) for the whole of the *income year, and whose *taxable income for the income year was more than $18,200; or (b) for only part of the *income year, and whose *taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or Table C Every *full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) not covered by Table L or Table M that during the *income year was: (1) an Australian resident, and derived income (including capital gains) from sources in or outside *Australia; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in Australia, other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). (1) an Australian resident, and derived income (including capital gains) from sources in or outside *Australia; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in Australia, other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). Table D Every trustee of a superannuation fund, an approved deposit fund, or a pooled superannuation trust, not covered by Table L or Table M, that during the *income year was: (1) an Australian resident; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). Note: Trustees of self managed superannuation funds to which this Table applies must lodge the Self-managed superannuation fund annual return 2020. Other entities to which this Table applies are required to lodge the Fund income tax return 2020. (1) an Australian resident; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). Table E Every trustee of a trust estate not covered by Tables K, L, M, or O that derived income (including capital gains) during the *income year. The return must be lodged by the trustee resident in *Australia. If there is no trustee resident in Australia, the return must be lodged by the trust's public officer or, if no public officer is appointed, by the trust's agent in Australia. Note: The trustee of an AMIT to which this Table applies is required to lodge an Attribution managed investment trust tax return 2020. Other trustees to which this Table applies are required to lodge the Trust tax return 2020. Table F Every person liable to pay tax as: (1) the master of the ship, or the agent or other representative in *Australia of the owner or charterer, under Division 12 of the ITAA 1936; or (2) a person having control of a non-resident's money under section 255 of the ITAA 1936. (1) the master of the ship, or the agent or other representative in *Australia of the owner or charterer, under Division 12 of the ITAA 1936; or (2) a person having control of a non-resident's money under section 255 of the ITAA 1936. Table G Every person liable to pay tax under Division 15 of Part III of the ITAA 1936, as an agent for a non-resident insurer, or as an agent for a non-resident reinsurer. Note: The prescribed time for lodging a return under subsection 148(4) of the ITAA 1936 is stipulated above at section 3.3 as being the first day of the sixth month of the following income year. Table H A partnership return required under this instrument, including for a *foreign hybrid treated as a partnership by Division 830 of the ITAA 1997, must be lodged by the following (other than a partner described in Table N): (1) the partners resident in *Australia; or (2) any partner resident in *Australia who satisfies the conditions set out below: (a) if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or (b) if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or (c) if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year. (1) the partners resident in *Australia; or (2) any partner resident in *Australia who satisfies the conditions set out below: (a) if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or (b) if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or (c) if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year. (a) if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or (b) if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or (c) if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year. If there is no partner resident in *Australia, the return is required to be lodged by the partnership's agent in Australia. Table I Every *person that during the *income year was a head company of either a consolidated group or a multiple entry consolidated (MEC) group under Part 3-90 of the ITAA 1997. Table J Any *person who was a foreign resident (within the meaning of subsection 995-1(1) of the ITAA 1997) during the *income year, and: (1) on 1 June immediately preceding the *income year had an accumulated Higher Education Loan Program (HELP) debt (within the meaning of section 140-25 of the HESA) or a Trade Support Loan (TSL) debt (within the meaning of section 35 of the TSLA) or a VET Student Loan (VETSL) debt (within the meaning of section 23CC of the VETSLA); and (2) their income was more than $11,470 for the *income year. Note: A person under Table J must also give me a notice relating to the person's foreign-sourced income (see subsection 154-18(3) of the HESA, subsection 47C(3) of the TSLA, and subsection 23ED(3) of the VETSLA). (1) on 1 June immediately preceding the *income year had an accumulated Higher Education Loan Program (HELP) debt (within the meaning of section 140-25 of the HESA) or a Trade Support Loan (TSL) debt (within the meaning of section 35 of the TSLA) or a VET Student Loan (VETSL) debt (within the meaning of section 23CC of the VETSLA); and (2) their income was more than $11,470 for the *income year. | 4. Exemptions from the requirement to lodge a return (Tables K to P): A *person described in Tables B or E is not required to lodge an income tax return under this instrument if they are described in Table K. However, a person described in Table K may have a lodgment requirement under the legislative instrument: Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2020. A person described in Tables L, M, O or P is not required to lodge an income tax return. A person described in Table N is not required to lodge a partnership tax return. Table K (to be read with Tables B and E) (1) Every *person whose *assessable income during the *income year included one or more of the following payments: (a) Jobseeker payment; (b) Austudy; (c) Disaster income support allowance for special category visa (subclass 444) holders; (d) Disaster recovery allowance; (e) Farm Household allowance; (f) Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; (g) New Enterprise Incentive Scheme allowance; (h) Newstart allowance; (i) Parenting payment (partnered); (j) Partner allowance; (k) payments to persons 16 years or older made under: (i) ABSTUDY (including the ABSTUDY Masters and Doctorate Award); (ii) Military Rehabilitation and Compensation Act Education and Training Scheme; (iii) Veterans' Children Education Scheme; (l) Sickness allowance; (m) Special Benefit; (n) Widow allowance; (o) Youth allowance; (p) Youth disability supplement as a component of ABSTUDY living allowance or Youth allowance (a) Jobseeker payment; (b) Austudy; (c) Disaster income support allowance for special category visa (subclass 444) holders; (d) Disaster recovery allowance; (e) Farm Household allowance; (f) Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; (g) New Enterprise Incentive Scheme allowance; (h) Newstart allowance; (i) Parenting payment (partnered); (j) Partner allowance; (k) payments to persons 16 years or older made under: (i) ABSTUDY (including the ABSTUDY Masters and Doctorate Award); (ii) Military Rehabilitation and Compensation Act Education and Training Scheme; (iii) Veterans' Children Education Scheme; (l) Sickness allowance; (m) Special Benefit; (n) Widow allowance; (o) Youth allowance; (p) Youth disability supplement as a component of ABSTUDY living allowance or Youth allowance (i) ABSTUDY (including the ABSTUDY Masters and Doctorate Award); (ii) Military Rehabilitation and Compensation Act Education and Training Scheme; (iii) Veterans' Children Education Scheme; AND (q) who had no other *assessable income; or (r) whose *taxable income was less than $20,543 . (q) who had no other *assessable income; or (r) whose *taxable income was less than $20,543 . (2) Every *person who: (a) qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the *income year; AND (b) whose rebate income was less than : (i) $32,280 - if at any time during the*income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the *income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the *income year the person and their spouse (married or de facto) lived together. (a) qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the *income year; AND (b) whose rebate income was less than : (i) $32,280 - if at any time during the*income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the *income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the *income year the person and their spouse (married or de facto) lived together. (i) $32,280 - if at any time during the*income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the *income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the *income year the person and their spouse (married or de facto) lived together. If a person is covered by more than one category during the *income year, the person is taken to be covered by category (2)(b)(i) or, if category (2)(b)(i) does not apply, category (2)(b)(ii). Table L An Australian resident non-profit company whose *taxable income for the *income year was $416 or less . An entity within the meaning of section 960-100 of the ITAA 1997, the income of which is exempt from income tax under Division 50 of the ITAA 1997. A State/Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the ITAA 1936. Table M Any *person that for the whole of the *income year was a subsidiary member of a: (1) consolidated group (as defined in Division 703 of the ITAA 1997); or (2) MEC group (as defined in Division 719 of the ITAA 1997). (1) consolidated group (as defined in Division 703 of the ITAA 1997); or (2) MEC group (as defined in Division 719 of the ITAA 1997). Table N A *person who: (1) has made an election under former section 485AA of the ITAA 1936 or an election under paragraphs 830-10(2)(b) or 830-15(5)(b) of the ITAA 1997, so that: (a) their interest is treated as an interest in a *foreign hybrid (under Division 830 of the ITAA 1997) for the *income year; and (b) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; (2) is an individual and the only income derived jointly (or in common) with another individual was: (a) rent from a jointly owned property; (b) interest from a jointly held account in a financial institution; (c) dividends from jointly held shares; and were not in a partnership carrying on a business. Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. (1) has made an election under former section 485AA of the ITAA 1936 or an election under paragraphs 830-10(2)(b) or 830-15(5)(b) of the ITAA 1997, so that: (a) their interest is treated as an interest in a *foreign hybrid (under Division 830 of the ITAA 1997) for the *income year; and (b) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; (2) is an individual and the only income derived jointly (or in common) with another individual was: (a) rent from a jointly owned property; (b) interest from a jointly held account in a financial institution; (c) dividends from jointly held shares; (a) their interest is treated as an interest in a *foreign hybrid (under Division 830 of the ITAA 1997) for the *income year; and (b) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; (a) rent from a jointly owned property; (b) interest from a jointly held account in a financial institution; (c) dividends from jointly held shares; and were not in a partnership carrying on a business. Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. Table O Any trustee of a resident trust estate of a deceased person where each of the following apply: (1) The deceased person died less than 3 years before the end of the *income year. (2) No beneficiary is presently entitled to a share of the income of the trust estate. (3) The net income of the trust estate under section 95 of the ITAA 1936 is less than $18,201 . (4) There are no non-resident beneficiaries of the trust estate. (1) The deceased person died less than 3 years before the end of the *income year. (2) No beneficiary is presently entitled to a share of the income of the trust estate. (3) The net income of the trust estate under section 95 of the ITAA 1936 is less than $18,201 . (4) There are no non-resident beneficiaries of the trust estate. Table P Every *person who during the *income year derived *assessable income from sources in *Australia as a working holiday maker (within the meaning of subsection 3A(1) of the Income Tax Rates Act 1986), and: (1) had no other *assessable income; and (2) whose *taxable income (excluding any superannuation remainder or employment termination remainder) was less than $37,001 . (1) had no other *assessable income; and (2) whose *taxable income (excluding any superannuation remainder or employment termination remainder) was less than $37,001 . | 5.1 Lodgment of franking returns: Under section 214-15 of the ITAA 1997, I require a *corporate tax entity to lodge a franking return for the *income year if: (1) the entity, at any time during the *income year, incurs a liability to pay franking deficit tax or over-franking tax, or has an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; or (2) a refund of income tax is taken to have been paid to the entity at any time during the *income year under section 205-50 of the ITAA 1997. Note: If a corporate tax entity is not required to lodge a franking return because of subsections 5.1(1) and (2) above, then it is only required to lodge the return if it is specifically requested to do so by the Commissioner. (1) the entity, at any time during the *income year, incurs a liability to pay franking deficit tax or over-franking tax, or has an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; or (2) a refund of income tax is taken to have been paid to the entity at any time during the *income year under section 205-50 of the ITAA 1997. Date of lodgment of franking return The franking return must be lodged by: (1) the last day of the month following the end of the *income year in which the liability was incurred, the disclosure obligation arose, or the refund is taken to have been paid; unless (2) the franking deficit tax payment date listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). Note: The franking return must be in the approved form. (1) the last day of the month following the end of the *income year in which the liability was incurred, the disclosure obligation arose, or the refund is taken to have been paid; unless (2) the franking deficit tax payment date listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). 5.2 Special rules for late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability, under the rules contained in Division 205 of the ITTPA 1997, are required to lodge a franking return and meet their liability for franking deficit tax under the rules contained in Division 214 of the ITTPA 1997. A late balancing corporate tax entity may elect to have its franking deficit tax liability determined on 30 June 2020. Where the entity elects this and incurs a liability to pay franking deficit tax under Division 205 of the ITTPA 1997, the franking return must be lodged in the *approved form by: (1) 31 July 2020; unless (2) the franking deficit tax payment date is listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). (1) 31 July 2020; unless (2) the franking deficit tax payment date is listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). | 5.3 Lodgment of a venture capital deficit tax return: Under section 214-15 of the ITAA 1997, I require a corporate tax entity to lodge a venture capital deficit tax return for the *income year if the entity has a liability to pay venture capital deficit tax under section 210-135 of the ITAA 1997. A corporate tax entity that does not have a liability to pay venture capital deficit tax is not required to lodge a venture capital deficit tax return. Date of lodgment of venture capital deficit tax return The venture capital deficit tax return must be lodged in the *approved form by the last day of the first month following the end of the *income year. | 5.4 Requirement to lodge an ancillary fund return: An entity that is a trustee of a public ancillary fund (within the meaning of subsection 426-102(1) of Schedule 1 to the TAA) or a private ancillary fund (within the meaning of subsection 426-105(1) of Schedule 1 to the TAA) is required to lodge an ancillary fund return in the *approved form for the *income year, whether or not the ancillary fund is exempt from income tax. Note: (a) For public ancillary funds and private ancillary funds registered as a charity with the Australian Charities and Not-For-Profits Commission (ACNC), the ACNC annual information statement that must be lodged with the ACNC Commissioner is the approved form for the ancillary fund return. (b) A trustee of a public ancillary fund or a private ancillary fund that is not registered as a charity with the ACNC and that derived income (including capital gains) during the *income year is also required to lodge an income tax return under Table E of this instrument. (a) For public ancillary funds and private ancillary funds registered as a charity with the Australian Charities and Not-For-Profits Commission (ACNC), the ACNC annual information statement that must be lodged with the ACNC Commissioner is the approved form for the ancillary fund return. (b) A trustee of a public ancillary fund or a private ancillary fund that is not registered as a charity with the ACNC and that derived income (including capital gains) during the *income year is also required to lodge an income tax return under Table E of this instrument. Date of lodgment of an ancillary fund return An entity required to lodge an ancillary fund return must lodge the return: (1) by 31 December 2020, if the entity's *year of income ends on 30 June 2020; or (2) by the last day of the sixth month after the end of the entity's *adopted accounting period. (1) by 31 December 2020, if the entity's *year of income ends on 30 June 2020; or (2) by the last day of the sixth month after the end of the entity's *adopted accounting period. If an entity must give an annual information statement to the Commissioner of the ACNC under the Australian Charities and Not-for-profits Commission Act 2012 (ACNC Act), the entity's lodgment date for the ancillary fund return is the lodgment date of the information statement Note: Section 60-5 of the ACNC Act specifies the lodgment date for the annual information statement. The Commissioner of the ACNC may allow further time. | 5.5.1 Returns under section 35D of the SISA: Where a taxpayer is a trustee of a self managed superannuation fund as defined in the SISA at any time during the *income year, then under paragraph 35D(2)(b) of the SISA I specify that the reporting period for lodgment of a return under section 35D is the period ending on the day that the taxpayer is required to lodge their income tax return. Note: The return under section 35D of the SISA forms part of the Self-managed superannuation fund annual return 2020 which must be lodged with the Commissioner in accordance with this instrument. | 5.5.2 Member information statements under section 390-5 of Schedule 1 to the TAA: The lodgment of member information statements by superannuation providers is required under section 390-5 of Schedule 1 to the TAA. Under subsection 390-5(6) of Schedule 1 to the TAA, I determine that for the superannuation plans that are self managed superannuation funds: (1) the period mentioned in subsection 390-5(1) is the *income year; and (2) the day on which a statement must be given to the Commissioner is the day the trustee of the self managed superannuation fund is required to lodge an income tax return in accordance with this instrument. Note: (a) The member information statements form part of the Self-managed superannuation fund annual return 2020 which must be lodged in accordance with this instrument. (b) Separate legislative instruments detail the lodgment requirements of member information statements by superannuation providers (other than self managed superannuation funds): Taxation Administration Member Account Attribute Service - the Reporting of Information Relating to Superannuation Account Phases and Attributes 2018 Taxation Administration Member Account Transaction Service - the Reporting of Information Relating to Superannuation Account Transactions 2018. (1) the period mentioned in subsection 390-5(1) is the *income year; and (2) the day on which a statement must be given to the Commissioner is the day the trustee of the self managed superannuation fund is required to lodge an income tax return in accordance with this instrument. (a) The member information statements form part of the Self-managed superannuation fund annual return 2020 which must be lodged in accordance with this instrument. (b) Separate legislative instruments detail the lodgment requirements of member information statements by superannuation providers (other than self managed superannuation funds): | 6.1 Deferral of time for lodgment of returns: Under section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. | 6.2 Notice of requirement to lodge a return or information: Nothing in this instrument prevents the Commissioner or an authorised person of the Australian Taxation Office from issuing a notice, under sections 162 or 163 of the ITAA 1936, requiring a person to give the Commissioner, in the *approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any *income year. | 6.3 Exemption from requirement to lodge returns: Nothing in this instrument prevents the Commissioner, or an authorised person of the Australian Taxation Office, from granting an exemption from lodgment. Such exemptions may or may not be conditional and may be for specific returns or classes of returns. | 6.4 Penalties for non-compliance with lodgment requirements: Any person who does not provide a return, or any other information under the ITAA 1936 or the ITAA 1997, commits an offence under section 8C of the TAA. Alternatively, any such person may become liable to pay a penalty under Division 286 of Schedule 1 to the TAA. A trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the SISA, commits an offence under section 35D of the SISA.", "Related_Explanatory_Statements": "LODGE 2020/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LODGE20201/00001", "Unmatched_Content": "Income Tax Assessment Act 1936 (ITAA 1936): Section 18 ; Section 23AF ; Section 23AG ; Section 130 ; Section 160AAAA ; Section 161 ; Subsection 161A(1) ; Section 162 ; Section 163 ; Section 255 ; former subsection 485AA(1); former subsection 485AA(2); Division 1AB of Part III ; Division 5 of Part III ; Division 5A of Part III ; and Division 15 of Part III | Income Tax Assessment Act 1997 (ITAA 1997): Section 61-215 ; Section 204-75 ; Section 205-50 ; Section 210-135 ; Section 214-15 ; Subsection 214-25(2) ; Section 303-10 ; paragraph 830-10(2)(b) ; Subsection 830-15(5) ; paragraph 830-15(5)(b) ; Section 960-195 ; Section 995-1 ; Division 50 ; Subdivision 61-G ; Division 405 ; Division 703 ; Division 719 ; Division 830 ; and Part 3-90 | Income Tax (Transitional Provisions) Act 1997 (ITTPA 1997): Division 205 and Division 214 | Taxation Administration Act 1953 (Schedule 1) (TAA Schedule 1): Section 12-140 ; Section 12-145 ; Section 12-319A ; Section 12-320 ; Section 260-140 ; Section 286-75 ; Section 388-50 ; Section 388-55 ; Section 390-5 ; Subdivision 12A-C ; Subdivision 12-F ; Subdivision 12-FA ; and Subdivision 12-H"}
{"Instrument_Reference": "LODGE 2020/2", "Title": "Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2020", "Enabling_Act": "Income Tax Assessment Act 1936, Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2020", "Date_of_Issue": "7 May 2020", "Signatory": "Vivek Chaudhary Deputy Commissioner of Taxation", "Registration_Number": "F2020L00563", "Registration_Date": "8 May 2020", "Body": "1. Name of instrument: This instrument is the Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2020. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3.1 Definitions: Many of the terms used in this instrument are defined and most of the defined terms are identified by an asterisk at the start of the term. Once a defined term has been asterisked, later occurrences of the term in the same paragraph are not usually asterisked. Terms are not asterisked in notes and headings. The fact that a defined term is not asterisked is not relevant to interpreting the term. In this instrument: Adopted accounting period means an accounting period that a person has been granted leave to adopt instead of the *year of income ended 30 June 2020, under section 18 of the ITAA 1936. Approved form has the meaning given by section 388-50 of Schedule 1 to the TAA. Income year means the *year of income ended 30 June 2020 or the *adopted accounting period. Year of income means the same as in subsection 6(1) of the ITAA 1936 but does not include the *adopted accounting period. | 3.2 Requirement to Lodge: Under section 161 of the ITAA 1936, I require every person described in Table A to give me a return for the *income year. | 3.3 Information on when and how to lodge: Every person required to lodge a return whose *year of income ends on 30 June 2020 must do so by 31 October 2020. Adopted accounting period Persons with an *adopted accounting period must lodge their return no later than the last day of the fourth month after the end of their adopted accounting period. Note: The return must be in the approved form. | 3.4 Tables A to C: Table A Every person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B. Table B Every person where the total of their: (1) taxable income; (2) exempt Australian Government allowances, pensions and payments; (3) target foreign income; (4) reportable fringe benefits total; (5) total net investment loss; and (6) reportable superannuation contributions (1) taxable income; (2) exempt Australian Government allowances, pensions and payments; (3) target foreign income; (4) reportable fringe benefits total; (5) total net investment loss; and (6) reportable superannuation contributions for the *income year was less than $25,575 ; AND who was in receipt of one or more Australian Government pensions, allowances or payments listed in Table C for the whole of the income year. Table C Australian Government allowances and payments: (1) Jobseeker payment; (2) Austudy; (3) Disaster income support allowance for special category visa (subclass 444) holders; (4) Disaster recovery allowance; (5) Farm Household allowance; (6) Newstart allowance; (7) Parenting payment (partnered); (8) Partner allowance; (9) Sickness allowance; (10) Special Benefit; (11) Widow allowance; (12) Youth allowance; (13) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance (1) Jobseeker payment; (2) Austudy; (3) Disaster income support allowance for special category visa (subclass 444) holders; (4) Disaster recovery allowance; (5) Farm Household allowance; (6) Newstart allowance; (7) Parenting payment (partnered); (8) Partner allowance; (9) Sickness allowance; (10) Special Benefit; (11) Widow allowance; (12) Youth allowance; (13) Youth disability supplement as a component of ABSTUDY living allowance or Youth Allowance Education payments of any of the following: (14) ABSTUDY Living Allowance; (15) Military Rehabilitation and Compensation Act Education and Training Scheme ('MRCA Education Allowance' on a pay as you go (PAYG) payment summary or income statement); (16) Veterans' Children Education Scheme. (14) ABSTUDY Living Allowance; (15) Military Rehabilitation and Compensation Act Education and Training Scheme ('MRCA Education Allowance' on a pay as you go (PAYG) payment summary or income statement); (16) Veterans' Children Education Scheme. Commonwealth labour market program allowances and payments: (17) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement; (18) New Enterprise Incentive Scheme allowance; (19) Training for Employment Program allowance; (20) other taxable Commonwealth education or training payments. (17) Income support component of wages paid to participants in the Community Development Projects (CDEP) Scheme and CDEP Scheme participant supplement; (18) New Enterprise Incentive Scheme allowance; (19) Training for Employment Program allowance; (20) other taxable Commonwealth education or training payments. Australian Government pensions and allowances: (21) Age pension; (22) Age service pension; (23) Bereavement allowance; (24) Carer payment; (25) Defence Force Income Support Allowance; (26) Defence Force Income Support Allowance - like payments from the Department of Veterans' Affairs; (27) Disability Support Pension; (28) Income support supplement; (29) Invalidity service pension; (30) Parenting payment (single); (31) Partner service pension; (32) Veteran payment; (33) Widow B Pension; (34) Wife Pension. (21) Age pension; (22) Age service pension; (23) Bereavement allowance; (24) Carer payment; (25) Defence Force Income Support Allowance; (26) Defence Force Income Support Allowance - like payments from the Department of Veterans' Affairs; (27) Disability Support Pension; (28) Income support supplement; (29) Invalidity service pension; (30) Parenting payment (single); (31) Partner service pension; (32) Veteran payment; (33) Widow B Pension; (34) Wife Pension. | 4.1 Deferral of time for lodgment of returns: Under section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. | 4.2 Notice of requirement to lodge a return or information: Nothing in this instrument prevents the Commissioner or an authorised person of the Australian Taxation Office from issuing a notice, under section 162 or section 163 of the ITAA 1936, requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any income year. | 4.3 Penalties for non-compliance with lodgment requirements: Any person who does not provide a return, or any other information under the ITAA 1936 or the ITAA 1997, commits an offence under section 8C of the TAA. Alternatively any such person may become liable to pay a penalty under Division 286 of Schedule 1 to the TAA.", "Related_Explanatory_Statements": "LODGE 2020/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LODGE20202/00001", "Unmatched_Content": "I, Vivek Chaudhary, Deputy Commissioner of Taxation and delegate of the Commissioner of Taxation (the Commissioner) under section 8 of the Taxation Administration Act 1953 (TAA), make the following instrument regarding lodgment of income tax returns for the *income year ended 30 June 2020 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936)."}
{"Instrument_Reference": "LODGE 2019/1", "Title": "Notice of Requirement to Lodge a Return for the Income Year Ended 30 June 2019", "Enabling_Act": "Income Tax Assessment Act 1936, Income Tax Assessment Act 1997, Income Tax (Transitional Provisions) Act 1997, Taxation Administration Act 1953, Superannuation Industry (Supervision) Act 1993, Higher Education Support Act 2003, Trade Support Loans Act 2014", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2019", "Date_of_Issue": "8 May 2019", "Signatory": "Robert Ravanello Deputy Commissioner of Taxation", "Registration_Number": "F2019L00675", "Registration_Date": "13 May 2019", "Body": "1. Name of instrument: This instrument is the Notice of Requirement to Lodge a Return for the Income Year Ended 30 June 2019. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3.1 Definitions: Many of the terms used in this instrument are defined and most of the defined terms are identified by an asterisk at the start of the term. Once a defined term has been asterisked, later occurrences of the term in the same paragraph are not usually asterisked. Terms are not asterisked in notes and headings. The fact that a defined term is not asterisked is not relevant to interpreting the term. In this instrument: Adopted accounting period means an accounting period that a *person has been granted leave to adopt instead of the *year of income ended 30 June 2019, under section 18 of the ITAA 1936. Approved form has the meaning given by section 388-50 of Schedule 1 to the TAA. Assessable income has the meaning given by sections 6-5, 6-10, 6-15, 17-10 and 17- 30 of the ITAA 1997. Attribution managed investment trust (AMIT) has the meaning given by section 276-10 of the ITAA 1997. Australia has the meaning affected by section 960-505 of the ITAA 1997. Corporate tax entity has the meaning given by section 960-115 of the ITAA 1997. Full self-assessment taxpayer means: (1) a company (2) a trustee of a public trading trust (3) a trustee of an approved deposit fund (4) a trustee of a superannuation fund (5) a trustee of a pooled superannuation trust or (6) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. Foreign hybrid has the meaning given by section 830-5 of the ITAA 1997. Income year means the *year of income ended 30 June 2019 or the *adopted accounting period. In relation to a partnership: (1) net income has the meaning given by section 90 of the ITAA 1936 (2) partnership loss has the meaning given by section 90 of the ITAA 1936. Managed investment trust (MIT) has the meaning given by section 275-10 of the ITAA 1997. Person includes: (1) a partner of a partnership, including a *foreign hybrid, and subject to Table H or Table N, the descriptions in the Tables apply to a partner's duty to provide a partnership return, as if the partnership was a person and meets those descriptions (2) a trustee of a trust estate (3) a *full self-assessment taxpayer. Primary production business has the meaning given by section 995-1 of the ITAA 1997. Taxable income has the meaning given by section 4-15 of the ITAA 1997. Year of income means the same as in subsection 6(1) of the ITAA 1936 but does not include the *adopted accounting period. (1) a company (2) a trustee of a public trading trust (3) a trustee of an approved deposit fund (4) a trustee of a superannuation fund (5) a trustee of a pooled superannuation trust or (6) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. (1) net income has the meaning given by section 90 of the ITAA 1936 (2) partnership loss has the meaning given by section 90 of the ITAA 1936. (1) a partner of a partnership, including a *foreign hybrid, and subject to Table H or Table N, the descriptions in the Tables apply to a partner's duty to provide a partnership return, as if the partnership was a person and meets those descriptions (2) a trustee of a trust estate (3) a *full self-assessment taxpayer. | 3.2 Requirement to Lodge: Income Tax Returns Under section 161 and related sections 91, 130 and 148 of the ITAA 1936, I require every *person described in any of Tables A, B, C, D, E, F, G, H, I, and J to give me a return for the *income year. | 3.3 Information on when and how to lodge: Every *person required to lodge a return with me (with the exception of those covered in Table F and Table G) whose *year of income ends on 30 June 2019 must do so by 31 October 2019. Adopted accounting period *Full self-assessment taxpayers must lodge their return with me by the 15th day of the seventh month after the end of their *adopted accounting period. This does not apply to those persons covered by Table F or Table G. Other persons must lodge their return with me by the last day of the fourth month after the end of their *adopted accounting period. Persons in Table F or Table G The following are persons described in Tables F or G: (1) the master of the ship or agent or other representative in *Australia of the owner or charterer (see Table F) (2) a person having control of a non-resident's money (see Table F) (3) an agent for a non-resident insurer, or an agent for a non-resident reinsurer (see Table G). (1) the master of the ship or agent or other representative in *Australia of the owner or charterer (see Table F) (2) a person having control of a non-resident's money (see Table F) (3) an agent for a non-resident insurer, or an agent for a non-resident reinsurer (see Table G). Where a person described in Table F or Table G is required to lodge a return in one of these capacities for the *income year, they must lodge the return with me by the first day of the sixth month of the following income year. Where Table F applies, the person must provide a separate return for each person for whom they are an agent, in addition to their own return (if one is required). Where Table G applies, the person must provide an aggregate return for their position as agent, in addition to their own return (if one is required). Note: The return must be in the approved form. Note: The return must be in the approved form. | 3.4 Tables A to J: Table A Every *person not covered by Table L or Table M who during the *income year met one or more of the following conditions: (1) had an amount withheld from payments or an amount paid to the Commissioner under the Pay As You Go (PAYG) withholding system other than: (a) payments covered by one of the following: (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (b) payments withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (2) incurred a tax loss or is entitled to deduct a tax loss; (3) made a net capital loss, or is entitled to apply a net capital loss of an earlier *income year; (4) was a company or trust estate that has undeducted tax losses or unapplied net capital losses of more than $1,000 from any earlier *income year; (5) was a company that transferred a tax loss or net capital loss to another group company; (6) carried on a business; (7) was entitled to income as a beneficiary of a trust estate that has operated a *primary production business in Australia; (8) had an individual interest in the *net income or *partnership loss of a partnership which operated a *primary production business in Australia; (9) was at all times under 18 years of age and whose income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits was more than $416 ; (10) received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived in respect of approved overseas projects and exempting income earned in overseas employment respectively) and received $1 or more of other income; (11) paid an instalment amount under the PAYG instalment system; (12) was a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons); (13) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses); (14) had identified on their payment summary or income statement: (a) reportable fringe benefits; or (b) reportable employer superannuation contributions; (15) derived *assessable income from dividends or distributions and franking credits that was more than $18,200 ; (16) made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; (17) has exceeded their concessional or their non-concessional contributions cap for the corresponding financial year; (18) received an Australian superannuation lump sum that included: (a) an untaxed element when aged 60 years or over; or (b) a taxed element or an untaxed element when aged under 60 years. (1) had an amount withheld from payments or an amount paid to the Commissioner under the Pay As You Go (PAYG) withholding system other than: (a) payments covered by one of the following: (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (b) payments withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (2) incurred a tax loss or is entitled to deduct a tax loss; (3) made a net capital loss, or is entitled to apply a net capital loss of an earlier *income year; (4) was a company or trust estate that has undeducted tax losses or unapplied net capital losses of more than $1,000 from any earlier *income year; (5) was a company that transferred a tax loss or net capital loss to another group company; (6) carried on a business; (7) was entitled to income as a beneficiary of a trust estate that has operated a *primary production business in Australia; (8) had an individual interest in the *net income or *partnership loss of a partnership which operated a *primary production business in Australia; (9) was at all times under 18 years of age and whose income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits was more than $416 ; (10) received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived in respect of approved overseas projects and exempting income earned in overseas employment respectively) and received $1 or more of other income; (11) paid an instalment amount under the PAYG instalment system; (12) was a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons); (13) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses); (14) had identified on their payment summary or income statement: (a) reportable fringe benefits; or (b) reportable employer superannuation contributions; (15) derived *assessable income from dividends or distributions and franking credits that was more than $18,200 ; (16) made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; (17) has exceeded their concessional or their non-concessional contributions cap for the corresponding financial year; (18) received an Australian superannuation lump sum that included: (a) an untaxed element when aged 60 years or over; or (b) a taxed element or an untaxed element when aged under 60 years. (a) payments covered by one of the following: (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (b) payments withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (a) reportable fringe benefits; or (b) reportable employer superannuation contributions; (a) an untaxed element when aged 60 years or over; or (b) a taxed element or an untaxed element when aged under 60 years. Table B Every *person who was not a *full self-assessment taxpayer, except where they are described in Table K, and who was: (1) an Australian resident: (a) for the whole of the *income year, and whose *taxable income for the income year was more than $18,200; or (b) for only part of the *income year, and whose *taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (2) not an Australian resident at any time during the *income year and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). (1) an Australian resident: (a) for the whole of the *income year, and whose *taxable income for the income year was more than $18,200; or (b) for only part of the *income year, and whose *taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (2) not an Australian resident at any time during the *income year and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). (a) for the whole of the *income year, and whose *taxable income for the income year was more than $18,200; or (b) for only part of the *income year, and whose *taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or Table C Every *full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) not covered by Table L or Table M that during the *income year was: (1) an Australian resident, and derived income (including capital gains) from sources in or outside *Australia; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in Australia, other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). (1) an Australian resident, and derived income (including capital gains) from sources in or outside *Australia; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in Australia, other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). Table D Every trustee of a superannuation fund, an approved deposit fund, or a pooled superannuation trust, not covered by Table L or Table M, that during the *income year was: (1) an Australian resident; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). Note: Trustees of self managed superannuation funds to which this Table applies must lodge the Self-managed superannuation fund annual return 2019. Other entities to which this Table applies are required to lodge the Fund income tax return 2019. (1) an Australian resident; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). Note: Trustees of self managed superannuation funds to which this Table applies must lodge the Self-managed superannuation fund annual return 2019. Other entities to which this Table applies are required to lodge the Fund income tax return 2019. Table E Every trustee of a trust estate not covered by Tables K, L, M, or O that derived income (including capital gains) during the *income year. The return must be lodged by the trustee resident in *Australia. If there is no trustee resident in Australia, the return must be lodged by the trust's public officer or, if no public officer is appointed, by the trust's agent in Australia. Note: The trustee of an AMIT to which this Table applies is required to lodge an Attribution managed investment trust tax return 2019. Other trustees to which this Table applies are required to lodge the Trust tax return 2019. Note: The trustee of an AMIT to which this Table applies is required to lodge an Attribution managed investment trust tax return 2019. Other trustees to which this Table applies are required to lodge the Trust tax return 2019. Table F Every person liable to pay tax as: (1) the master of the ship, or the agent or other representative in *Australia of the owner or charterer, under Division 12 of the ITAA 1936; or (2) a person having control of a non-resident's money under section 255 of the ITAA 1936. (1) the master of the ship, or the agent or other representative in *Australia of the owner or charterer, under Division 12 of the ITAA 1936; or (2) a person having control of a non-resident's money under section 255 of the ITAA 1936. Table G Every person liable to pay tax under Division 15 of Part III of the ITAA 1936, as an agent for a non-resident insurer, or as an agent for a non-resident reinsurer. Note: The prescribed time for lodging a return under subsection 148(4) of the ITAA 1936 is stipulated above at paragraph 3.3 as being the first day of the sixth month of the following income year. Note: The prescribed time for lodging a return under subsection 148(4) of the ITAA 1936 is stipulated above at paragraph 3.3 as being the first day of the sixth month of the following income year. Table H A partnership return required under this instrument, including for a *foreign hybrid treated as a partnership by Division 830 of the ITAA 1997, must be lodged by: (1) the partners resident in *Australia; or (2) any partner resident in *Australia who satisfies the conditions set out below (other than a partner described in Table N): (a) if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or (b) if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or (c) if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year. (1) the partners resident in *Australia; or (2) any partner resident in *Australia who satisfies the conditions set out below (other than a partner described in Table N): (a) if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or (b) if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or (c) if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year. (a) if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or (b) if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or (c) if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year. If there is no partner resident in *Australia, the return is required to be lodged by the partnership's agent in Australia. Table I Every *person that during the *income year was a head company of either a consolidated group or a multiple entry consolidated (MEC) group under Part 3-90 of the ITAA 1997. Table J Any *person who was a foreign resident (within the meaning of subsection 995-1(1) of the ITAA 1997) during the *income year, and: (1) on 1 June immediately preceding the *income year had an accumulated Higher Education Loan Program (HELP) debt (within the meaning of section 140-25 of the HESA) or a Trade Support Loan (TSL) debt (within the meaning of section 35 of the TSLA); and (2) their income was more than $12,989 for the *income year. Note: A person under Table J must also give me a notice relating to the person's foreign sourced income (see subsection 154-18(3) of the HESA and subsection 47C(3) of the TSLA). (1) on 1 June immediately preceding the *income year had an accumulated Higher Education Loan Program (HELP) debt (within the meaning of section 140-25 of the HESA) or a Trade Support Loan (TSL) debt (within the meaning of section 35 of the TSLA); and (2) their income was more than $12,989 for the *income year. Note: A person under Table J must also give me a notice relating to the person's foreign sourced income (see subsection 154-18(3) of the HESA and subsection 47C(3) of the TSLA). | 4. Exemptions from the requirement to lodge a return (Tables K to P): A *person described in Tables B, or E is not required to lodge an income tax return under this legislative instrument if they are described in Table K. However, a person described in Table K may have a lodgment requirement under the legislative instrument: Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2019. A person described in Tables L, M, O or P is not required to lodge an income tax return. A person described in Table N is not required to lodge a partnership tax return. Table K (to be read with Tables B and E) (1) Every *person whose *assessable income during the *income year included one or more of the following payments: (a) Austudy payment; (b) Disaster income support allowance for special category visa (subclass 444) holders; (c) Disaster recovery allowance; (d) Farm Household allowance; (e) Green Corps Training allowance; (f) Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; (g) New Enterprise Incentive Scheme allowance; (h) Newstart allowance; (i) Parenting payment (partnered); (j) Partner allowance; (k) payments to persons 16 years or older made under: (i) ABSTUDY (including the ABSTUDY Masters and Doctorate Award); (ii) Military Rehabilitation and Compensation Act Education and Training Scheme; (iii) Veterans' Children Education Scheme; (l) Sickness allowance; (m) Special benefit; (n) Widow allowance; (o) Youth allowance; AND (p) who had no other *assessable income; or (q) whose *taxable income was less than $20,543. (a) Austudy payment; (b) Disaster income support allowance for special category visa (subclass 444) holders; (c) Disaster recovery allowance; (d) Farm Household allowance; (e) Green Corps Training allowance; (f) Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; (g) New Enterprise Incentive Scheme allowance; (h) Newstart allowance; (i) Parenting payment (partnered); (j) Partner allowance; (k) payments to persons 16 years or older made under: (i) ABSTUDY (including the ABSTUDY Masters and Doctorate Award); (ii) Military Rehabilitation and Compensation Act Education and Training Scheme; (iii) Veterans' Children Education Scheme; (l) Sickness allowance; (m) Special benefit; (n) Widow allowance; (o) Youth allowance; (i) ABSTUDY (including the ABSTUDY Masters and Doctorate Award); (ii) Military Rehabilitation and Compensation Act Education and Training Scheme; (iii) Veterans' Children Education Scheme; AND (p) who had no other *assessable income; or (q) whose *taxable income was less than $20,543. (p) who had no other *assessable income; or (q) whose *taxable income was less than $20,543. (2) Every *person who: (a) qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the *income year; AND (b) whose rebate income was less than : (i) $32,280 - if at any time during the *income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the *income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the *income year the person and their spouse (married or de facto) lived together. (a) qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the *income year; AND (b) whose rebate income was less than : (i) $32,280 - if at any time during the *income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the *income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the *income year the person and their spouse (married or de facto) lived together. (b) whose rebate income was less than : (i) $32,280 - if at any time during the *income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the *income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the *income year the person and their spouse (married or de facto) lived together. (i) $32,280 - if at any time during the *income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the *income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the *income year the person and their spouse (married or de facto) lived together. If a person is covered by more than one category during the *income year, the person is taken to be covered by category (i) or, if category (i) does not apply, category (ii). Table L An Australian resident non-profit company whose *taxable income for the *income year was $416 or less. An entity within the meaning of section 960-100 of the ITAA 1997, the income of which is exempt from income tax under Division 50 of the ITAA 1997. A State/Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the ITAA 1936. Table M Any *person that for the whole of the *income year was a subsidiary member of a: (1) consolidated group (as defined in Division 703 of the ITAA 1997); or (2) MEC group (as defined in Division 719 of the ITAA 1997). (1) consolidated group (as defined in Division 703 of the ITAA 1997); or (2) MEC group (as defined in Division 719 of the ITAA 1997). Table N A *person who: (1) has made an election under former section 485AA of the ITAA 1936 or an election under paragraphs 830-10(2)(b) or 830-15(5)(b) of the ITAA 1997, so that: (a) their interest is treated as an interest in a *foreign hybrid (under Division 830 of the ITAA 1997) for the *income year; and (b) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; (2) is an individual and the only income derived jointly (or in common) with another individual was: (a) rent from a jointly owned property; (b) interest from a jointly held account in a financial institution; (c) dividends from jointly held shares; and were not in a partnership carrying on a business. Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. (1) has made an election under former section 485AA of the ITAA 1936 or an election under paragraphs 830-10(2)(b) or 830-15(5)(b) of the ITAA 1997, so that: (a) their interest is treated as an interest in a *foreign hybrid (under Division 830 of the ITAA 1997) for the *income year; and (b) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; (2) is an individual and the only income derived jointly (or in common) with another individual was: (a) rent from a jointly owned property; (b) interest from a jointly held account in a financial institution; (c) dividends from jointly held shares; and were not in a partnership carrying on a business. (a) their interest is treated as an interest in a *foreign hybrid (under Division 830 of the ITAA 1997) for the *income year; and (b) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; (a) rent from a jointly owned property; (b) interest from a jointly held account in a financial institution; (c) dividends from jointly held shares; Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. Table O Any trustee of a resident trust estate of a deceased person where each of the following apply: (1) The deceased person died less than 3 years before the end of the *income year. (2) No beneficiary is presently entitled to a share of the income of the trust estate. (3) The net income of the trust estate under section 95 of the ITAA 1936 is less than $18,201 . (4) There are no non-resident beneficiaries of the trust estate. (1) The deceased person died less than 3 years before the end of the *income year. (2) No beneficiary is presently entitled to a share of the income of the trust estate. (3) The net income of the trust estate under section 95 of the ITAA 1936 is less than $18,201 . (4) There are no non-resident beneficiaries of the trust estate. Table P Every *person who during the *income year derived *assessable income from sources in *Australia as a working holiday maker (within the meaning of subsection 3A(1) of the Income Tax Rates Act 1986), and: (1) had no other *assessable income; and (2) whose *taxable income (excluding any superannuation remainder or employment termination remainder) was less than $37,001 . (1) had no other *assessable income; and (2) whose *taxable income (excluding any superannuation remainder or employment termination remainder) was less than $37,001 . | 5.1 Lodgment of franking returns: Under section 214-15 of the ITAA 1997, I require a *corporate tax entity to lodge a franking return for the *income year if: (1) the entity incurs, at any time during the *income year, a liability to pay franking deficit tax or over-franking tax, or an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; or (2) a refund of income tax is taken to have been paid to the entity at any time during the *income year under section 205-50 of the ITAA 1997. Note: If a corporate tax entity is not required to lodge a franking return because of 1 and 2 above, then it is only required to lodge the return if it is specifically requested to do so by the Commissioner. (1) the entity incurs, at any time during the *income year, a liability to pay franking deficit tax or over-franking tax, or an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; or (2) a refund of income tax is taken to have been paid to the entity at any time during the *income year under section 205-50 of the ITAA 1997. Note: If a corporate tax entity is not required to lodge a franking return because of 1 and 2 above, then it is only required to lodge the return if it is specifically requested to do so by the Commissioner. Date of lodgment of franking return; The franking return must be lodged by: (1) the last day of the month following the end of the *income year in which the liability was incurred, the disclosure obligation arose, or the refund is taken to have been paid, unless (2) the franking deficit tax payment date listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). Note: The franking return must be in the approved form. (1) the last day of the month following the end of the *income year in which the liability was incurred, the disclosure obligation arose, or the refund is taken to have been paid, unless (2) the franking deficit tax payment date listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). Note: The franking return must be in the approved form. 5.2 Special rules for late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability, under the rules contained in Division 205 of the ITTPA 1997, are required to lodge a franking return and meet their liability for franking deficit tax under the rules contained in Division 214 of the ITTPA 1997. A late balancing corporate tax entity may elect to have its franking deficit tax liability determined on 30 June 2019. Where the entity elects this and incurs a liability to pay franking deficit tax under Division 205 of the ITTPA 1997, the franking return must be lodged in the *approved form by: (1) 31 July 2019, unless (2) the franking deficit tax payment date is listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). (1) 31 July 2019, unless (2) the franking deficit tax payment date is listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). | 5.3 Lodgment of a venture capital deficit tax return: Under section 214-15 of the ITAA 1997, I require a corporate tax entity to lodge a venture capital deficit tax return for the *income year if the entity has a liability to pay venture capital deficit tax under section 210-135 of the ITAA 1997. A corporate tax entity that does not have a liability to pay venture capital deficit tax is not required to lodge a venture capital deficit tax return. Date of lodgment of venture capital deficit tax return The venture capital deficit tax return must be lodged in the *approved form by the last day of the first month following the end of the *income year. | 5.4 Requirement to lodge an ancillary fund return: An entity that is a trustee of a public ancillary fund (within the meaning of subsection 426-102(1) of Schedule 1 to the TAA) or a private ancillary fund (within the meaning of subsection 426-105(1) of Schedule 1 to the TAA) is required to lodge an ancillary fund return in the *approved form for the *income year, whether or not the ancillary fund is exempt from income tax. Note: (a) For public ancillary funds and private ancillary funds registered as a charity with the Australian Charities and Not-for-profits Commission (ACNC), the ACNC annual information statement that must be lodged with the ACNC Commissioner is the approved form for the ancillary fund return. (b) A trustee of a public ancillary fund or a private ancillary fund that is not registered as a charity with the ACNC and that derived income (including capital gains) during the *income year is also required to lodge an income tax return under Table E of this instrument. Note: (a) For public ancillary funds and private ancillary funds registered as a charity with the Australian Charities and Not-for-profits Commission (ACNC), the ACNC annual information statement that must be lodged with the ACNC Commissioner is the approved form for the ancillary fund return. (b) A trustee of a public ancillary fund or a private ancillary fund that is not registered as a charity with the ACNC and that derived income (including capital gains) during the *income year is also required to lodge an income tax return under Table E of this instrument. Date of lodgment of an ancillary fund return An entity required to lodge an ancillary fund return must lodge the return: (1) by 31 December 2019, if the entity's *year of income ends on 30 June 2019; or (2) by the last day of the sixth month after the end of the entity's *adopted accounting period. (1) by 31 December 2019, if the entity's *year of income ends on 30 June 2019; or (2) by the last day of the sixth month after the end of the entity's *adopted accounting period. If an entity must give an annual information statement to the Commissioner of the ACNC under the Australian Charities and Not-for-profits Commission Act 2012 (ACNC Act), the entity's lodgment date for the ancillary fund return is the lodgment date of the information statement. Note: Section 60-5 of the ACNC Act specifies the lodgment date for the annual information statement. The Commissioner of the ACNC may allow further time. Note: Section 60-5 of the ACNC Act specifies the lodgment date for the annual information statement. The Commissioner of the ACNC may allow further time. | 5.5.1 Returns under section 35D of the SISA: Where a taxpayer is a trustee of a self managed superannuation fund as defined in the SISA at any time during the *income year, then under paragraph 35D(2)(b) of the SISA I specify that the reporting period for lodgment of a return under section 35D is the period ending on the day that the taxpayer is required to lodge their income tax return. Note: The return under section 35D forms part of the Self-managed superannuation fund annual return 2019 which must be lodged with the Commissioner in accordance with this instrument. Note: The return under section 35D forms part of the Self-managed superannuation fund annual return 2019 which must be lodged with the Commissioner in accordance with this instrument. | 5.5.2 Member information statements under section 390-5 of Schedule 1 to the TAA: The lodgment of member information statements by superannuation providers is required under section 390-5 of Schedule 1 to the TAA. Under subsection 390-5(6) of Schedule 1 to the TAA, I determine that for the superannuation plans that are self managed superannuation funds: (1) the period mentioned in subsection 390-5(1) is the *income year; and (2) the day on which a statement must be given to the Commissioner is the day the trustee of the self managed superannuation fund is required to lodge an income tax return in accordance with this instrument. Note: (a) The member information statements form part of the Self-managed superannuation fund annual return 2019 which must be lodged in accordance with this instrument. (b) A separate legislative instrument details the lodgment requirements of member information statements by superannuation providers (other than self managed superannuation funds): Legislative Instrument Lodgment of statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) for each financial year ended 30 June in accordance with the Taxation Administration Act 1953. (1) the period mentioned in subsection 390-5(1) is the *income year; and (2) the day on which a statement must be given to the Commissioner is the day the trustee of the self managed superannuation fund is required to lodge an income tax return in accordance with this instrument. Note: (a) The member information statements form part of the Self-managed superannuation fund annual return 2019 which must be lodged in accordance with this instrument. (b) A separate legislative instrument details the lodgment requirements of member information statements by superannuation providers (other than self managed superannuation funds): Legislative Instrument Lodgment of statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) for each financial year ended 30 June in accordance with the Taxation Administration Act 1953. | 6.1 Deferral of time for lodgment of returns: Under section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. | 6.2 Notice of requirement to lodge a return or information: Nothing in this instrument prevents the Commissioner or an authorised person of the Australian Taxation Office from issuing a notice, under sections 162 or 163 of the ITAA 1936, requiring a person to give the Commissioner, in the *approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any *income year. | 6.3 Exemption from requirement to lodge returns: Nothing in this instrument prevents the Commissioner, or an authorised person of the Australian Taxation Office, from granting an exemption from lodgment. Such exemptions may or may not be conditional and may be for specific returns or classes of returns. | 6.4 Penalties for non-compliance with lodgment requirements: Any person who does not provide a return, or any other information under the ITAA 1936 or the ITAA 1997, commits an offence under section 8C of the TAA. Alternatively, any such person may become liable to pay a penalty under Division 286 of Schedule 1 of the TAA. A trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the SISA, commits an offence under section 35D of the SISA.", "Related_Explanatory_Statements": "LODGE 2019/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LODGE20191/00001", "Unmatched_Content": "Income Tax Assessment Act 1936 (ITAA 1936) Section 18 ; Section 23AF ; Section 23AG ; Section 130 ; Section 160AAAA ; Section 161 ; Subsection 161A(1) ; Section 162 ; Section 163 ; Section 255 ; former subsection 485AA(1); former subsection 485AA(2); Division 1AB of Part III ; Division 5 of Part III ; Division 5A of Part III ; Division 15 of Part III | Income Tax Assessment Act 1997 (ITAA 1997) Section 61-215 ; Section 204-75 ; Section 205-50 ; Section 210-135 ; Section 214-15 ; Subsection 214-25(2) ; Section 303-10 ; paragraph 830-10(2)(b) ; Subsection 830-15(5) ; paragraph 830-15(5)(b) ; Section 960-195 ; Section 995-1 ; Division 50 ; Subdivision 61-G ; Division 405 ; Division 703 ; Division 719 ; Division 830 ; Part 3-90 | Income Tax (Transitional Provisions) Act 1997 (ITTPA 1997) Division 205 and Division 214 | Taxation Administration Act 1953 (TAA) Section 8C | Taxation Administration Act 1953 (Schedule 1) (TAA Schedule 1) Section 12-140 ; Section 12-145 ; Section 12-319A ; Section 12-320 ; Section 260-140 ; Section 286-75 ; Section 388-50 ; Section 388-55 ; Section 390-5 ; Subdivision 12A-C ; Subdivision 12-F ; Subdivision 12-FA ; Subdivision 12-H | Superannuation Industry (Supervision) Act 1993 (SISA) Section 35D | Higher Education Support Act 2003 (HESA) Subsection 154-18(3) | Trade Support Loans Act 2014 (TSLA) Subsection 47C(3)"}
{"Instrument_Reference": "LODGE 2019/2", "Title": "Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2019", "Enabling_Act": "Income Tax Assessment Act 1936, Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2019", "Date_of_Issue": "8 May 2019", "Signatory": "Robert Ravanello Deputy Commissioner of Taxation", "Registration_Number": "F2019L00674", "Registration_Date": "13 May 2019", "Body": "1. Name of instrument: This instrument is the Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2019. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3.1 Definitions: Many of the terms used in this instrument are defined and most of the defined terms are identified by an asterisk at the start of the term. Once a defined term has been asterisked, later occurrences of the term in the same paragraph are not usually asterisked. Terms are not asterisked in notes and headings. The fact that a defined term is not asterisked is not relevant to interpreting the term. In this instrument: Adopted accounting period means an accounting period that a person has been granted leave to adopt instead of the *year of income ended 30 June 2019 under section 18 of the ITAA 1936. Approved form has the meaning given by section 388-50 of Schedule 1 to the TAA. Income year means the *year of income ended 30 June 2019 or the *adopted accounting period. Year of income means the same as in subsection 6(1) of the ITAA 1936 but does not include the *adopted accounting period. | 3.2 Requirement to Lodge: Under section 161 of the ITAA 1936, I require every person described in Table A to give me a return for the *income year. | 3.3 Information on when and how to lodge: Every person required to lodge a return whose *year of income ends on 30 June 2019 must do so by 31 October 2019. Adopted accounting period Persons with an *adopted accounting period must lodge their return no later than the last day of the fourth month after the end of their adopted accounting period. Note: The return must be in the approved form. Note: The return must be in the approved form. | 3.4 Tables A to C: Table A Every person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B. Table B Every person where the total of their: (1) taxable income (2) exempt Australian Government allowances, pensions and payments (3) target foreign income (4) reportable fringe benefits total (5) total net investment loss, and (6) reportable superannuation contributions for the *income year was less than $25,038 AND who was in receipt of one or more Australian Government pensions, allowances or payments listed in Table C for the whole of the income year. (1) taxable income (2) exempt Australian Government allowances, pensions and payments (3) target foreign income (4) reportable fringe benefits total (5) total net investment loss, and (6) reportable superannuation contributions for the *income year was less than $25,038 AND who was in receipt of one or more Australian Government pensions, allowances or payments listed in Table C for the whole of the income year. Table C Australian Government allowances and payments: (1) Austudy payment (2) Disaster income support allowance for special category visa (subclass 444) holders (3) Disaster recovery allowance (4) Farm Household allowance (5) Newstart allowance (6) Parenting payment (partnered) (7) Partner allowance (8) Sickness allowance (9) Special benefit (10) Widow allowance (11) Youth allowance (1) Austudy payment (2) Disaster income support allowance for special category visa (subclass 444) holders (3) Disaster recovery allowance (4) Farm Household allowance (5) Newstart allowance (6) Parenting payment (partnered) (7) Partner allowance (8) Sickness allowance (9) Special benefit (10) Widow allowance (11) Youth allowance Education payments of any of the following: (12) ABSTUDY Living allowance (13) Military Rehabilitation and Compensation Act Education and Training Scheme ('MRCA Education Allowance' on a PAYG payment summary or income statement) (14) Veterans' Children Education Scheme (12) ABSTUDY Living allowance (13) Military Rehabilitation and Compensation Act Education and Training Scheme ('MRCA Education Allowance' on a PAYG payment summary or income statement) (14) Veterans' Children Education Scheme Commonwealth labour market program allowances and payments: (15) CDEP Scheme participant supplement (16) Green Corps training allowance (17) Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on the PAYG payment summary - individual non-business or income statement (18) New Enterprise Incentive Scheme allowance (19) Training for Employment Program allowance (20) other taxable Commonwealth education or training payments (15) CDEP Scheme participant supplement (16) Green Corps training allowance (17) Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on the PAYG payment summary - individual non-business or income statement (18) New Enterprise Incentive Scheme allowance (19) Training for Employment Program allowance (20) other taxable Commonwealth education or training payments Australian Government pensions and allowances: (21) Age pension (22) Age service pension (23) Bereavement allowance (24) Carer payment (25) Defence Force Income Support Allowance (26) Defence Force Income Support Allowance - like payments from the Department of Veterans' Affairs (27) Disability support pension (28) Education entry payment (29) Income support supplement (30) Invalidity service pension (31) Parenting payment (single) (32) Partner service pension (33) Veteran payment (34) Widow B pension (35) Wife pension. (21) Age pension (22) Age service pension (23) Bereavement allowance (24) Carer payment (25) Defence Force Income Support Allowance (26) Defence Force Income Support Allowance - like payments from the Department of Veterans' Affairs (27) Disability support pension (28) Education entry payment (29) Income support supplement (30) Invalidity service pension (31) Parenting payment (single) (32) Partner service pension (33) Veteran payment (34) Widow B pension (35) Wife pension. | 4.1 Deferral of time for lodgment of returns: Under section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. | 4.2 Notice of requirement to lodge a return or information: Nothing in this instrument prevents the Commissioner or an authorised person of the Australian Taxation Office from issuing a notice, under section 162 or section 163 of the ITAA 1936, requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any income year. | 4.3 Penalties for non-compliance with lodgment requirements: Any person who does not provide a return, or any other information under the ITAA 1936 or the ITAA 1997, commits an offence under section 8C of the TAA. Alternatively any such person may become liable to pay a penalty under Division 286 of Schedule 1 of the TAA.", "Related_Explanatory_Statements": "LODGE 2019/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LODGE20192/00001", "Unmatched_Content": "I, Robert Ravanello, Deputy Commissioner of Taxation and delegate of the Commissioner of Taxation (the Commissioner) under section 8 of the Taxation Administration Act 1953 (TAA), make the following legislative instrument regarding lodgment of income tax returns for the *income year ended 30 June 2019 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936)."}
{"Instrument_Reference": "LODG 2018/1", "Title": "Notice of Requirement to Lodge a Return for the Year of Income Ended 30 June 2018", "Enabling_Act": "Income Tax Assessment Act 1936, Income Tax Assessment Act 1997, Income Tax (Transitional Provisions) Act 1997, Taxation Administration Act 1953, Superannuation Industry (Supervision) Act 1993, Higher Education Support Act 2003, Trade Support Loans Act 2014", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2018", "Date_of_Issue": "10 May 2018", "Signatory": "Signed Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2018L00620", "Registration_Date": "16 May 2018", "Body": "1. Name of instrument: This instrument is the Notice of Requirement to Lodge a Return for the Year of Income Ended 30 June 2018. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3.1 Definitions: Many of the terms used in this instrument are defined and most of the defined terms are identified by an asterisk at the start of the term. Once a defined term has been asterisked, later occurrences of the term in the same paragraph are not usually asterisked. Terms are not asterisked in notes and headings. The fact that a defined term is not asterisked is not relevant to interpreting the term. In this instrument: Adopted accounting period means an accounting period that a *person has been granted leave to adopt instead of the *year of income ended 30 June 2018, under section 18 of the ITAA 1936. Approved form has the meaning given by section 388-50 of Schedule 1 to the TAA. Assessable income has the meaning given by sections 6-5, 6-10, 6-15, 17-10 and 17- 30 of the ITAA 1997. Attribution managed investment trust (AMIT) has the meaning given by section 276-10 of the ITAA 1997. Australia has the meaning affected by section 960-505 of the ITAA 1997. Corporate tax entity has the meaning given by section 960-115 of the ITAA 1997. Full self-assessment taxpayer means: (1) a company (2) a trustee of a public trading trust (3) a trustee of an approved deposit fund (4) a trustee of a superannuation fund (5) a trustee of a pooled superannuation trust or (6) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. Foreign hybrid has the meaning given by section 830-5 of the ITAA 1997. Income year means the *year of income ended 30 June 2018 or the *adopted accounting period (if the *person has been granted leave to adopt it under section 18 of the ITAA 1936). In relation to a partnership: (1) net income has the meaning given by section 90 of the ITAA 1936 (2) partnership loss has the meaning given by section 90 of the ITAA 1936. Managed investment trust (MIT) has the meaning given by section 275-10 of the ITAA 1997. Person includes: (1) a partner of a partnership, including a *foreign hybrid, and subject to Table H or Table N, the descriptions in the Tables apply to a partner's duty to provide a partnership return, as if the partnership was a person and meets those descriptions (2) a trustee of a trust estate (3) a *full self-assessment taxpayer. Primary production business has the meaning given by section 995-1 of the ITAA 1997. Taxable income has the meaning given by section 4-15 of the ITAA 1997. Year of income in this legislative instrument does not include the *adopted accounting period. Otherwise year of income means the same as in subsection 6(1) of the ITAA 1936. (1) a company (2) a trustee of a public trading trust (3) a trustee of an approved deposit fund (4) a trustee of a superannuation fund (5) a trustee of a pooled superannuation trust or (6) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. (1) net income has the meaning given by section 90 of the ITAA 1936 (2) partnership loss has the meaning given by section 90 of the ITAA 1936. (1) a partner of a partnership, including a *foreign hybrid, and subject to Table H or Table N, the descriptions in the Tables apply to a partner's duty to provide a partnership return, as if the partnership was a person and meets those descriptions (2) a trustee of a trust estate (3) a *full self-assessment taxpayer. | 3.2 Requirement to Lodge: Income Tax Returns Under section 161 and related sections 91, 130 and 148 of the ITAA 1936, I require every *person described in any of Tables A, B, C, D, E, F, G, H, I, and J to give me a return for the *income year. | 3.3 Information on when and how to lodge: Every *person required to lodge a return (with the exception of those covered in Table F and Table G) whose *year of income ends on 30 June 2018 must do so by 31 October 2018. Adopted accounting period *Full self-assessment taxpayers must lodge their return with me by the 15th day of the seventh month after the end of their *adopted accounting period. This does not apply to those persons covered by Table F or Table G. Other persons must lodge their return with me by the last day of the fourth month after the end of their adopted accounting period. Persons in Table F or Table G The following are persons described in Tables F or G: (1) the master of the ship or agent or other representative in *Australia of the owner or charterer (see Table F) (2) a person having control of a non-resident's money (see Table F) (3) an agent for a non-resident insurer, or an agent for a non-resident reinsurer (see Table G). (1) the master of the ship or agent or other representative in *Australia of the owner or charterer (see Table F) (2) a person having control of a non-resident's money (see Table F) (3) an agent for a non-resident insurer, or an agent for a non-resident reinsurer (see Table G). Where a person described in Table F or Table G is required to lodge a return in one of these capacities for the income year, they must lodge the return with me by the first day of the sixth month of the following income year. Where Table F applies, the person must provide a separate return for each person for whom they are an agent, in addition to their own return (if one is required). Where Table G applies, the person must provide an aggregate return for their position as agent, in addition to their own return (if one is required). Note: The return must be in the approved form. Note: The return must be in the approved form. | 3.4 Tables A to J: Table A Every *person not covered by Table L or Table M who during the *income year met one or more of the following conditions: (1) had an amount withheld from payments or an amount paid to the Commissioner under the Pay As You Go (PAYG) withholding system other than: (a) payments covered by one of the following: (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (b) payments withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (2) incurred a tax loss or is entitled to deduct a tax loss; (3) made a net capital loss, or is entitled to apply a net capital loss of an earlier *income year; (4) was a company or trust estate that has undeducted tax losses or unapplied net capital losses of more than $1,000 from any earlier income year; (5) was a company that transferred a tax loss or net capital loss to another group company; (6) carried on a business; (7) was entitled to income as a beneficiary of a trust estate that has operated a *primary production business in Australia; (8) had an individual interest in the *net income or *partnership loss of a partnership which operated a *primary production business in Australia; (9) was at all times under 18 years of age and whose income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits was more than $416; (10) received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived from approved overseas projects and exempting income earned in overseas employment respectively) and received $1 or more of other income; (11) paid an instalment amount under the PAYG instalment system; (12) was a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons); (13) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses); (14) had identified on their payment summary: (a) reportable fringe benefits; or (b) reportable employer superannuation contributions; (15) derived *assessable income from dividends or distributions and franking credits that exceeded $18,200; (16) made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; (17) has exceeded their concessional or their non-concessional contributions cap for the corresponding financial year; (18) received an Australian superannuation lump sum that included: (a) an untaxed element when aged 60 years or over; or (b) a taxed element or an untaxed element when aged under 60 years. (1) had an amount withheld from payments or an amount paid to the Commissioner under the Pay As You Go (PAYG) withholding system other than: (a) payments covered by one of the following: (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (b) payments withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (2) incurred a tax loss or is entitled to deduct a tax loss; (3) made a net capital loss, or is entitled to apply a net capital loss of an earlier *income year; (4) was a company or trust estate that has undeducted tax losses or unapplied net capital losses of more than $1,000 from any earlier income year; (5) was a company that transferred a tax loss or net capital loss to another group company; (6) carried on a business; (7) was entitled to income as a beneficiary of a trust estate that has operated a *primary production business in Australia; (8) had an individual interest in the *net income or *partnership loss of a partnership which operated a *primary production business in Australia; (9) was at all times under 18 years of age and whose income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits was more than $416; (10) received income that was subject to the provisions of sections 23AF or 23AG of the ITAA 1936 (relating to exempting certain income derived from approved overseas projects and exempting income earned in overseas employment respectively) and received $1 or more of other income; (11) paid an instalment amount under the PAYG instalment system; (12) was a special professional as defined by Division 405 of the ITAA 1997 (relating to authors, inventors, performing artists, production associates and sportspersons); (13) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the ITAA 1997 (relating to reallocation of the private health insurance offset between spouses); (14) had identified on their payment summary: (a) reportable fringe benefits; or (b) reportable employer superannuation contributions; (15) derived *assessable income from dividends or distributions and franking credits that exceeded $18,200; (16) made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; (17) has exceeded their concessional or their non-concessional contributions cap for the corresponding financial year; (18) received an Australian superannuation lump sum that included: (a) an untaxed element when aged 60 years or over; or (b) a taxed element or an untaxed element when aged under 60 years. (a) payments covered by one of the following: (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (b) payments withheld from a superannuation lump sum to which section 303-10 of the ITAA 1997 applies (relating to certain superannuation lump sum payments received by a person with a terminal medical condition); (i) sections 12-140 and 12-145 of Schedule 1 to the TAA (relating to an unfranked or partially franked dividend where the amount of dividends or distributions received and any franking credits totalled $18,200 or less); or (ii) Subdivision 12-F of Schedule 1 to the TAA (relating to certain dividend, interest and royalty payments); or (iii) Subdivision 12-FA of Schedule 1 to the TAA (relating to departing Australia superannuation payments); or (iv) section 12-319A of Schedule 1 to the TAA (relating to payments to persons participating in the Seasonal Labour Mobility Program); or (v) section 12-320 of Schedule 1 to the TAA (relating to mining payments); or (vi) Subdivision 12-H of Schedule 1 to the TAA (relating to fund payments from withholding *MITs); or (vii) Subdivision 12A-C of Schedule 1 to the TAA (relating to deemed payments by *AMITs); or (a) reportable fringe benefits; or (b) reportable employer superannuation contributions; (a) an untaxed element when aged 60 years or over; or (b) a taxed element or an untaxed element when aged under 60 years. Table B Every *person who was not a *full self-assessment taxpayer, except where they are described in Table K, and who was: (1) an Australian resident (a) for the whole of the *income year, and whose *taxable income for the income year exceeded $18,200; or (b) for only part of the *income year, and whose* taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (2) not an Australian resident at any time during the *income year and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). (1) an Australian resident (a) for the whole of the *income year, and whose *taxable income for the income year exceeded $18,200; or (b) for only part of the *income year, and whose* taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or (2) not an Australian resident at any time during the *income year and derived income (including capital gains) that is taxable in *Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). (a) for the whole of the *income year, and whose *taxable income for the income year exceeded $18,200; or (b) for only part of the *income year, and whose* taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident); or Table C Every *full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) not covered by Table L or Table M that during the *income year was: (1) an Australian resident, and derived income (including capital gains) from sources in or outside *Australia; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in Australia, other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). (1) an Australian resident, and derived income (including capital gains) from sources in or outside *Australia; or (2) a non-resident of *Australia, and derived income (including capital gains) that is taxable in Australia, other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). Table D Every trustee of a superannuation fund, an approved deposit fund, or a pooled superannuation trust, not covered by Table L or Table M, that during the *income year: (1) was an Australian resident; or (2) was a non-resident of *Australia, and derived income (including capital gains) that is taxable in Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). Note: Trustees of self managed superannuation funds to which this Table applies must lodge the Self-managed superannuation fund annual return 2018. Other entities to which this Table applies are required to lodge the Fund income tax return 2018. (1) was an Australian resident; or (2) was a non-resident of *Australia, and derived income (including capital gains) that is taxable in Australia other than payments listed in Table A(1)(a)(ii), or Table A(1)(a)(vi) or Table A(1)(a)(vii). Note: Trustees of self managed superannuation funds to which this Table applies must lodge the Self-managed superannuation fund annual return 2018. Other entities to which this Table applies are required to lodge the Fund income tax return 2018. Table E Every trustee of a trust estate not covered by Tables K, L, M, or O that derived income (including capital gains) during the *income year. The return must be lodged by the trustee resident in *Australia. If there is no trustee resident in Australia, the return must be lodged by the trust's public officer or, if no public officer is appointed, by the trust's agent in Australia. Note: The trustee of an AMIT to which this Table applies is required to lodge an Attribution managed investment trust tax return 2018. Other trustees to which this Table applies are required to lodge the Trust tax return 2018. Note: The trustee of an AMIT to which this Table applies is required to lodge an Attribution managed investment trust tax return 2018. Other trustees to which this Table applies are required to lodge the Trust tax return 2018. Table F Every person liable to pay tax as: (1) the master of the ship, or the agent or other representative in *Australia of the owner or charterer, under Division 12 of the ITAA 1936; or (2) a person having control of a non-resident's money under section 255 of the ITAA 1936. (1) the master of the ship, or the agent or other representative in *Australia of the owner or charterer, under Division 12 of the ITAA 1936; or (2) a person having control of a non-resident's money under section 255 of the ITAA 1936. Table G Every person liable to pay tax under Division 15 of Part III of the ITAA 1936, as an agent for a non-resident insurer, or as an agent for a non-resident reinsurer. Note: The prescribed time for lodging a return under subsection 148(4) of the ITAA 1936 is stipulated above at paragraph 3.3 as being the first day of the sixth month of the following income year. Note: The prescribed time for lodging a return under subsection 148(4) of the ITAA 1936 is stipulated above at paragraph 3.3 as being the first day of the sixth month of the following income year. Table H A partnership return required under this instrument, including for a *foreign hybrid treated as a partnership by Division 830 of the ITAA 1997, must be lodged by: (1) the partners resident in *Australia; or (2) any partner resident in *Australia who satisfies the conditions set out below (other than a partner described in Table N): (a) if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or (b) if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or (c) if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year. (1) the partners resident in *Australia; or (2) any partner resident in *Australia who satisfies the conditions set out below (other than a partner described in Table N): (a) if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or (b) if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or (c) if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year. (a) if all resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership in the *income year, by any one of those partners; or (b) if two or more resident partners have equal individual interests in the *net income, or *partnership loss, of the partnership, in the *income year, and those interests are greater than the individual interest of any other resident partners, by any one of the first mentioned partners; or (c) if paragraphs (a) or (b) do not apply, by the resident partner who has the greatest individual interest in the *net income, or *partnership loss, of the partnership in the *income year. If there is no partner resident in *Australia, the return is required to be lodged by the partnership's agent in Australia. Table I Every *person that during hte *income year was a head company of either a consolidated group or a multiple entry consolidated (MEC) group under Part 3-90 of the ITAA 1997. Table J Any *person who was a foreign resident (within the meaning of subsection 995-1(1) of the ITAA 1997) during the *income year, and: (1) on 1 June immediately preceding the *income year had an accumulated HELP debt (within the meaning of section 140-25 of the HESA) or a TSL debt (within the meaning of section 35 of the TSLA); and (2) their income was more than $13,968 for the *income year. Note: A person under Table J must also give me a notice relating to the person's foreign sourced income (see subsection 154-18(3) of the HESA and subsection 47C(3) of the TSLA). (1) on 1 June immediately preceding the *income year had an accumulated HELP debt (within the meaning of section 140-25 of the HESA) or a TSL debt (within the meaning of section 35 of the TSLA); and (2) their income was more than $13,968 for the *income year. Note: A person under Table J must also give me a notice relating to the person's foreign sourced income (see subsection 154-18(3) of the HESA and subsection 47C(3) of the TSLA). | 4. Exemptions from the requirement to lodge a return (Tables K to P): A *person described in Tables B, or E is not required to lodge an income tax return under this legislative instrument if they are described in Table K. However, a person described in Table K may have a lodgment requirement under the legislative instrument: Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Year of Income Ended 30 June 2018. A person described in Tables L, M, O or P is not required to lodge an income tax return. A person described in Table N is not required to lodge a partnership tax return. Table K (to be read with Tables B and E) (1) Every *person whose *assessable income during the *income year included one or more of the following payments: (a) Austudy payment; (b) Disaster income support allowance for special category visa (subclass 444) holders; (c) Disaster recovery allowance; (d) Farm Household allowance; (e) Green Corps Training allowance; (f) Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; (g) New Enterprise Incentive Scheme allowance; (h) Newstart allowance; (i) Parenting payment (partnered); (j) Partner allowance; (k) payments to persons 16 years or older made under: (i) ABSTUDY (including the ABSTUDY Masters and Doctorate Award); (ii) Military Rehabilitation and Compensation Act Education and Training Scheme; (iii) Veterans' Children Education Scheme; (l) Sickness allowance; (m) Special benefit; (n) Widow allowance; (o) Youth allowance; AND (p) who had no other *assessable income; or (q) whose *taxable income was less than $20,543. (a) Austudy payment; (b) Disaster income support allowance for special category visa (subclass 444) holders; (c) Disaster recovery allowance; (d) Farm Household allowance; (e) Green Corps Training allowance; (f) Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; (g) New Enterprise Incentive Scheme allowance; (h) Newstart allowance; (i) Parenting payment (partnered); (j) Partner allowance; (k) payments to persons 16 years or older made under: (i) ABSTUDY (including the ABSTUDY Masters and Doctorate Award); (ii) Military Rehabilitation and Compensation Act Education and Training Scheme; (iii) Veterans' Children Education Scheme; (l) Sickness allowance; (m) Special benefit; (n) Widow allowance; (o) Youth allowance; (i) ABSTUDY (including the ABSTUDY Masters and Doctorate Award); (ii) Military Rehabilitation and Compensation Act Education and Training Scheme; (iii) Veterans' Children Education Scheme; AND (p) who had no other *assessable income; or (q) whose *taxable income was less than $20,543. (p) who had no other *assessable income; or (q) whose *taxable income was less than $20,543. (2) Every *person who: (a) qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the *income year; and (b) whose rebate income was less than: (i) $32,280 - if at any time during the income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the income year the person and their spouse (married or de facto) lived together. (a) qualified for a tax offset under section 160AAAA of the ITAA 1936 (relating to the tax rebate for low-income aged persons and pensioners) during the *income year; and (b) whose rebate income was less than: (i) $32,280 - if at any time during the income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the income year the person and their spouse (married or de facto) lived together. (b) whose rebate income was less than: (i) $32,280 - if at any time during the income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the income year the person and their spouse (married or de facto) lived together. (i) $32,280 - if at any time during the income year the person was single, widowed or separated; or (ii) $31,280 - if at any time during the income year the person and their spouse (married or de facto) had to live apart due to illness, or the person or their spouse was in a nursing home; or (iii) $28,975 - if at any time during the income year the person and their spouse (married or de facto) lived together. If a person is covered by more than one category during the income year, the person is taken to be covered by category (i) or, if category (i) does not apply, category (ii). Table L An Australian resident non-profit company whose *taxable income for the income year does not exceed $416. An entity within the meaning of section 960-100 of the ITAA 1997, the income of which is exempt from income tax under Division 50 of the ITAA 1997. A State/Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the ITAA 1936. Table M Any *person that for the whole of the *income year was a subsidiary member of a: (1) consolidated group (as defined in Division 703 of the ITAA 1997); or (2) MEC group (as defined in Division 719 of the ITAA 1997). (1) consolidated group (as defined in Division 703 of the ITAA 1997); or (2) MEC group (as defined in Division 719 of the ITAA 1997). Table N A *person who: (1) has made an election under former section 485AA of the ITAA 1936 or an election under paragraphs 830-10(2)(b) or 830-15(5)(b) of the ITAA 1997, so that: (a) their interest is treated as an interest in a *foreign hybrid (under Division 830 of the ITAA 1997) for the *year of income; and (b) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; (2) is an individual and the only income derived jointly (or in common) with another individual was: (a) rent from a jointly owned property; (b) interest from a jointly held account in a financial institution; (c) dividends from jointly held shares; and were not in a partnership carrying on a business. Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. (1) has made an election under former section 485AA of the ITAA 1936 or an election under paragraphs 830-10(2)(b) or 830-15(5)(b) of the ITAA 1997, so that: (a) their interest is treated as an interest in a *foreign hybrid (under Division 830 of the ITAA 1997) for the *year of income; and (b) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; (2) is an individual and the only income derived jointly (or in common) with another individual was: (a) rent from a jointly owned property; (b) interest from a jointly held account in a financial institution; (c) dividends from jointly held shares; and were not in a partnership carrying on a business. (a) their interest is treated as an interest in a *foreign hybrid (under Division 830 of the ITAA 1997) for the *year of income; and (b) the interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA 1997, ignoring interests held by associates of the holding entity; (a) rent from a jointly owned property; (b) interest from a jointly held account in a financial institution; (c) dividends from jointly held shares; Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. Table O Any trustee of a resident trust estate of a deceased person where each of the following apply: (1) The deceased person died less than 3 years before the end of the *income year. (2) No beneficiary is presently entitled to a share of the income of the trust estate. (3) The net income of the trust estate under section 95 of the ITAA 1936 is less than $18,200. (4) There are no non-resident beneficiaries of the trust estate. (1) The deceased person died less than 3 years before the end of the *income year. (2) No beneficiary is presently entitled to a share of the income of the trust estate. (3) The net income of the trust estate under section 95 of the ITAA 1936 is less than $18,200. (4) There are no non-resident beneficiaries of the trust estate. Table P Every *person who during the *income year derived *assessable income from sources in *Australia as a working holiday maker (within the meaning of subsection 3A(1) of the Income Tax Rates Act 1986), and: (1) had no other *assessable income; and (2) whose *taxable income (excluding any superannuation remainder or employment termination remainder) was less than $37,001. (1) had no other *assessable income; and (2) whose *taxable income (excluding any superannuation remainder or employment termination remainder) was less than $37,001. | 5.1 Lodgment of franking returns: Under section 214-15 of the ITAA 1997, I require a *corporate tax entity to lodge a franking return for the *income year if: (1) the entity incurs, at any time during the *income year, a liability to pay franking deficit tax or over-franking tax, or an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; or (2) a refund of income tax is taken to have been paid to the entity at any time during the income year under section 205-50 of the ITAA 1997. Note: If a corporate tax entity is not required to lodge a franking return because of 1 and 2 above, then it is only required to lodge the return if it is specifically requested to do so by the Commissioner. (1) the entity incurs, at any time during the *income year, a liability to pay franking deficit tax or over-franking tax, or an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; or (2) a refund of income tax is taken to have been paid to the entity at any time during the income year under section 205-50 of the ITAA 1997. Note: If a corporate tax entity is not required to lodge a franking return because of 1 and 2 above, then it is only required to lodge the return if it is specifically requested to do so by the Commissioner. Date of lodgment of franking return; The franking return must be lodged by: (1) the last day of the month following the end of the income year in which the liability was incurred, the disclosure obligation arose, or the refund is taken to have been paid, unless (2) the franking deficit tax payment date listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). Note: The franking return must be in the approved form. (1) the last day of the month following the end of the income year in which the liability was incurred, the disclosure obligation arose, or the refund is taken to have been paid, unless (2) the franking deficit tax payment date listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). Note: The franking return must be in the approved form. 5.2 Special rules for late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability, under the rules contained in Division 205 of the ITTPA 1997, are required to lodge a franking return and meet their liability for franking deficit tax under the rules contained in Division 214 of the ITTPA 1997. A late balancing corporate tax entity may elect to have its franking deficit tax liability determined on 30 June 2018. Where the entity elects this and incurs a liability to pay franking deficit tax under Division 205 of the ITTPA 1997, the franking return must be lodged in the *approved form by: (1) 31 July 2018, unless (2) the franking deficit tax payment date is listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). (1) 31 July 2018, unless (2) the franking deficit tax payment date is listed in the taxation law where a refund of income tax is received (namely, 14 days after that refund is received). | 5.3 Lodgment of a venture capital deficit tax return: Under section 214-15 of the ITAA 1997, I require a corporate tax entity to lodge a venture capital deficit tax return for the *income year if the entity has a liability to pay venture capital deficit tax under section 210-135 of the ITAA 1997. A corporate tax entity that does not have a liability to pay venture capital deficit tax is not required to lodge a venture capital deficit tax return. Date of lodgment of venture capital deficit tax return The venture capital deficit tax return must be lodged in the *approved form by the last day of the first month following the end of the income year. | 5.4 Requirement to lodge an ancillary fund return: An entity that is a trustee of a public ancillary fund (within the meaning of subsection 426-102(1) of Schedule 1 to the TAA) or a private ancillary fund (within the meaning of subsection 426-105(1) of Schedule 1 to the TAA) is required to lodge an ancillary fund return in the *approved form for the *income year, whether or not the ancillary fund is exempt from income tax. Note: (a) For public ancillary funds and private ancillary funds registered as a charity with the Australian Charities and Not-for-profits Commission (ACNC), the ACNC annual information statement that must be lodged with the ACNC Commissioner is the approved form for the ancillary fund return. (b) A trustee of a public ancillary fund or a private ancillary fund that is not registered as a charity with the ACNC and that derived income (including capital gains) during the income year is also required to lodge an income tax return under Table E of this instrument. Note: (a) For public ancillary funds and private ancillary funds registered as a charity with the Australian Charities and Not-for-profits Commission (ACNC), the ACNC annual information statement that must be lodged with the ACNC Commissioner is the approved form for the ancillary fund return. (b) A trustee of a public ancillary fund or a private ancillary fund that is not registered as a charity with the ACNC and that derived income (including capital gains) during the income year is also required to lodge an income tax return under Table E of this instrument. Date of lodgment of an ancillary fund return An entity required to lodge an ancillary fund return must lodge the return: (1) by 31 December 2018, if the entity's *year of income ends on 30 June 2018; or (2) by the last day of the sixth month after the end of the entity's *adopted accounting period. (1) by 31 December 2018, if the entity's *year of income ends on 30 June 2018; or (2) by the last day of the sixth month after the end of the entity's *adopted accounting period. If an entity must give an annual information statement to the Commissioner of the ACNC under the Australian Charities and Not-for-profits Commission Act 2012 (ACNC Act), the entity's lodgment date for the ancillary fund return is the lodgment date of the information statement Note: Section 60-5 of the ACNC Act specifies the lodgment date for the annual information statement. The Commissioner of the ACNC may allow further time. Note: Section 60-5 of the ACNC Act specifies the lodgment date for the annual information statement. The Commissioner of the ACNC may allow further time. | 5.5.1 Returns under section 35D of the SISA: Where a taxpayer is a trustee of a self managed superannuation fund as defined in the SISA at any time during the *income year, then under paragraph 35D(2)(b) of the SISA I specify that the reporting period for lodgment of a return under section 35D is the period ending on the day that the taxpayer is required to lodge their income tax return. Note: The return under section 35D forms part of the Self-managed superannuation fund annual return 2018 which must be lodged with the Commissioner in accordance with this instrument. Note: The return under section 35D forms part of the Self-managed superannuation fund annual return 2018 which must be lodged with the Commissioner in accordance with this instrument. | 5.5.2 Member information statements under section 390-5 of Schedule 1 to the TAA: The lodgment of member information statements by superannuation providers is required under section 390-5 of Schedule 1 to the TAA. Under subsection 390-5(6) of Schedule 1 to the TAA, I determine that for the superannuation plans that are self managed superannuation funds: (1) the period mentioned in subsection 390-5(1) is the *income year; and (2) the day on which a statement must be given to the Commissioner is the day the trustee of the self managed superannuation fund is required to lodge an income tax return in accordance with this instrument. Note: (a) The member information statements form part of the Self-managed superannuation fund annual return 2018 which must be lodged in accordance with this instrument. (b) A separate legislative instrument details the lodgment requirements of member information statements by superannuation providers (other than self managed superannuation funds): Legislative Instrument Lodgment of statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) for each financial year ended 30 June in accordance with the Taxation Administration Act 1953. (1) the period mentioned in subsection 390-5(1) is the *income year; and (2) the day on which a statement must be given to the Commissioner is the day the trustee of the self managed superannuation fund is required to lodge an income tax return in accordance with this instrument. Note: (a) The member information statements form part of the Self-managed superannuation fund annual return 2018 which must be lodged in accordance with this instrument. (b) A separate legislative instrument details the lodgment requirements of member information statements by superannuation providers (other than self managed superannuation funds): Legislative Instrument Lodgment of statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) for each financial year ended 30 June in accordance with the Taxation Administration Act 1953. | 6.1 Deferral of time for lodgment of returns: Under section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. | 6.2 Notice of requirement to lodge a return or information: Nothing in this instrument prevents the Commissioner or an authorised person of the Australian Taxation Office from issuing a notice, under sections 162 or 163 of the ITAA 1936, requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any income year. | 6.3 Exemption from requirement to lodge returns: Nothing in this instrument prevents the Commissioner, or an authorised person of the Australian Taxation Office, from granting an exemption from lodgment. Such exemptions may or may not be conditional and may be for specific returns or classes of returns. | 6.4 Penalties for non-compliance with lodgment requirements: Any person who does not provide a return, or any other information under the ITAA 1936 or the ITAA 1997, commits an offence under section 8C of the TAA. Alternatively, any such person may become liable to pay a penalty under Division 286 of Schedule 1 of the TAA. A trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the SISA, commits an offence under section 35D of the SISA.", "Related_Explanatory_Statements": "LODG 2018/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LODG20181/00001", "Unmatched_Content": "Income Tax Assessment Act 1936 (ITAA 1936) Section 18 ; Section 23AF ; Section 23AG ; Section 130 ; Section 160AAAA ; Section 161 ; Subsection 161A(1) ; Section 162 ; Section 163 ; Section 255 ; former subsection 485AA(1); former subsection 485AA2; Division 1AB of Part III ; Division 5 of Part III ; Division 5A of Part III ; Division 15 of Part III . | Income Tax Assessment Act 1997 (ITAA 1997) Section 61-215 ; Section 204-75 ; Section 205-50 ; Section 210-135 ; Section 214-15 ; Subsection 214-25(2) ; Section 303-10 ; paragraph 830-10(2)(b) ; Subsection 830-15(5) ; paragraph 830-15(5)(b) ; Section 960-195 ; Section 995-1 ; Division 50 ; Subdivision 61-G ; Division 405 ; Division 703 ; Division 719 ; Division 830 ; Part 3-90 | Income Tax (Transitional Provisions) Act 1997 (ITTPA 1997) Division 205 and Division 214 . | Taxation Administration Act 1953 (TAA) Section 8C | Taxation Administration Act 1953 (Schedule 1) (TAA Schedule 1) Section 12-140 ; Section 12-145 ; Section 12-319A ; Section 12-320 ; Section 260-140 ; Section 286-75 ; Section 388-50 ; Section 388-55 ; Section 390-5 ; Subdivision 12A-C ; Subdivision 12-F ; Subdivision 12-FA ; Subdivision 12-H | Superannuation Industry (Supervision) Act 1993 (SISA) Section 35D | Higher Education Support Act 2003 (HESA) Subsection 154-18(3) . | Trade Support Loans Act 2014 (TSLA) Subsection 47C(3) ."}
{"Instrument_Reference": "LODG 2018/2", "Title": "Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Year of Income Ended 30 June 2018", "Enabling_Act": "Income Tax Assessment Act 1936, Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2018", "Date_of_Issue": "10 May 2018", "Signatory": "Signed Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2018L00622", "Registration_Date": "16 May 2018", "Body": "1. Name of instrument: This instrument is the Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Year of Income Ended 30 June 2018. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3.1 Definitions: Many of the terms used in this instrument are defined and most of the defined terms are identified by an asterisk at the start of the term. Once a defined term has been asterisked, later occurrences of the term in the same paragraph are not usually asterisked. Terms are not asterisked in notes and headings. The fact that a defined term is not asterisked is not relevant to interpreting the term. In this instrument: Adopted accounting period means an accounting period that a person has been granted leave to adopt instead of the *year of income ended 30 June 2018 under section 18 of the ITAA 1936. Approved form has the meaning given by section 388-50 of Schedule 1 to the TAA. Income year means the *year of income ended 30 June 2018 or the *adopted accounting period (if the person has been granted leave to adopt it under section 18 of the ITAA 1936). Year of income in this legislative instrument does not include the *adopted accounting period. Otherwise year of income means the same as in subsection 6(1) of the ITAA 1936. | 3.2 Requirement to Lodge: Under section 161 of the ITAA 1936, I require every person described in Table A to give to me a return for the *income year. | 3.3 Information on when and how to lodge: Every person required to lodge a return whose *year of income ends on 30 June 2018 must do so by 31 October 2018. Adopted accounting period Persons with an *adopted accounting period must lodge their return no later than the last day of the fourth month after the end of their adopted accounting period. Note: The return must be in the approved form. Note: The return must be in the approved form. | 3.4 Tables A to C: Table A Every person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B. Table B Every person where the total of their: (1) taxable income (2) exempt Australian Government allowances, pensions and payments (3) target foreign income (4) reportable fringe benefits total (5) total net investment loss, and (6) reportable superannuation contributions for the *income year was less than $24,535 AND who was in receipt of Australian Government pensions, allowances or payments listed in Table C for the whole of the income year. (1) taxable income (2) exempt Australian Government allowances, pensions and payments (3) target foreign income (4) reportable fringe benefits total (5) total net investment loss, and (6) reportable superannuation contributions for the *income year was less than $24,535 AND who was in receipt of Australian Government pensions, allowances or payments listed in Table C for the whole of the income year. Table C Australian Government allowances and payments: (1) Austudy payment (2) Disaster income support allowance for special category visa (subclass 444) holders (3) Disaster recovery allowance (4) Farm Household allowance (5) Newstart allowance (6) Parenting payment (partnered) (7) Partner allowance (8) Sickness allowance (9) Special benefit (10) Widow allowance (11) Youth allowance (1) Austudy payment (2) Disaster income support allowance for special category visa (subclass 444) holders (3) Disaster recovery allowance (4) Farm Household allowance (5) Newstart allowance (6) Parenting payment (partnered) (7) Partner allowance (8) Sickness allowance (9) Special benefit (10) Widow allowance (11) Youth allowance Education payments of any of the following: (12) ABSTUDY Living allowance (13) Military Rehabilitation and Compensation Act Education and Training Scheme ('MRCA Education Allowance' on a PAYG payment summary) (14) Veterans' Children Education Scheme (12) ABSTUDY Living allowance (13) Military Rehabilitation and Compensation Act Education and Training Scheme ('MRCA Education Allowance' on a PAYG payment summary) (14) Veterans' Children Education Scheme Commonwealth labour market program allowances and payments: (15) CDEP Scheme participant supplement (16) Green Corps training allowance (17) Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-busines (18) New Enterprise Incentive Scheme allowance (19) Training for Employment Program allowance (20) other taxable Commonwealth education or training payments (15) CDEP Scheme participant supplement (16) Green Corps training allowance (17) Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-busines (18) New Enterprise Incentive Scheme allowance (19) Training for Employment Program allowance (20) other taxable Commonwealth education or training payments Australian Government pensions and allowances: (21) Age pension (22) Age service pension (23) Bereavement allowance (24) Carer payment (25) Defence Force Income Support Allowance (26) Defence Force Income Support Allowance - like payments from the Department of Veterans' Affairs (27) Disability support pension (28) Education entry payment (29) Income support supplement (30) Invalidity service pension (31) Parenting payment (single) (32) Partner service pension (33) Widow B pension (34) Wife pension. (21) Age pension (22) Age service pension (23) Bereavement allowance (24) Carer payment (25) Defence Force Income Support Allowance (26) Defence Force Income Support Allowance - like payments from the Department of Veterans' Affairs (27) Disability support pension (28) Education entry payment (29) Income support supplement (30) Invalidity service pension (31) Parenting payment (single) (32) Partner service pension (33) Widow B pension (34) Wife pension. | 4.1 Deferral of time for lodgment of returns: Under section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. | 4.2 Notice of requirement to lodge a return or information: Nothing in this instrument prevents the Commissioner or an authorised person of the Australian Taxation Office from issuing a notice, under section 162 or section 163 of the ITAA 1936, requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any income year. | 4.3 Penalties for non-compliance with lodgment requirements: Any person who does not provide a return, or any other information under the ITAA 1936 or the ITAA 1997, commits an offence under section 8C of the TAA. Alternatively any such person may become liable to pay a penalty under Division 286 of Schedule 1 of the TAA.", "Related_Explanatory_Statements": "LODG 2018/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LODG20182/00001", "Unmatched_Content": "I, Erin Holland, Deputy Commissioner of Taxation and delegate of the Commissioner of Taxation (the Commissioner) under section 8 of the Taxation Administration Act 1953, make the following legislative instrument regarding lodgment of income tax returns for the *income year ended 30 June 2018 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936)."}
{"Instrument_Reference": "TPAL 2017/1", "Title": "'Requirement to lodge a return for the year of income ended 30 June 2017 under the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Income Tax (Transitional Provisions) Act 1997 , the Taxation Administration Act 1953 , the Superannuation Industry (Supervision) Act 1993 , the Higher Education Support Act 2003 and the Trade Support Loans Act 2014 '", "Enabling_Act": "Income Tax Assessment Act 1936, Income Tax Assessment Act 1997, Taxation Administration Act 1953, Taxation Administration Act 1953 (Schedule 1), Superannuation Industry (Supervision) Act 1993, Income Tax (Transitional Provisions) Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2017", "Date_of_Issue": "11 May 2017", "Signatory": "Signed Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2017L00529", "Registration_Date": "15 May 2017", "Body": "1. Name of instrument: This instrument is the 'Requirement to lodge a return for the year of income ended 30 June 2017 under the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Income Tax (Transitional Provisions) Act 1997 , the Taxation Administration Act 1953 , the Superannuation Industry (Supervision) Act 1993 , the Higher Education Support Act 2003 and the Trade Support Loans Act 2014 '. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: General terms The meanings of general terms used in this instrument are set out below: year of income or income year means the year of income ended 30 June 2017, or the approved accounting period instead, if a person has been granted leave to adopt a substituted accounting period under section 18 of the Income Tax Assessment Act 1936. person includes: a) a partner of a partnership, including a foreign hybrid as defined in Division 830 of the Income Tax Assessment Act 1997 and subject to Table K or Table Q, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; b) a trustee of a trust estate; and c) a 'full self-assessment taxpayer'. a) a partner of a partnership, including a foreign hybrid as defined in Division 830 of the Income Tax Assessment Act 1997 and subject to Table K or Table Q, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; b) a trustee of a trust estate; and c) a 'full self-assessment taxpayer'. full self-assessment taxpayer means: d) a company, e) a trustee of a corporate unit trust, f) a trustee of a public trading trust, g) a trustee of an approved deposit fund, h) a trustee of a superannuation fund, i) a trustee of a pooled superannuation trust, or j) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the Income Tax Assessment Act 1936. d) a company, e) a trustee of a corporate unit trust, f) a trustee of a public trading trust, g) a trustee of an approved deposit fund, h) a trustee of a superannuation fund, i) a trustee of a pooled superannuation trust, or j) a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the Income Tax Assessment Act 1936. Requirement to Lodge Income Tax Returns Under section 161 and related provisions of the Income Tax Assessment Act 1936 , I require every person described in any of Tables A, B, C, D, E, F, G, H, I, J, K, L, or M to give me a return of income for the year of income ended 30 June 2017 (or an approved substituted accounting period). Every person required to lodge a return (with the exception of those covered in Table I and Table J) whose year of income ends on 30 June 2017 must do so by 31 October 2017. The return must be in the approved form under subsection 161A(1) of the Income Tax Assessment Act 1936. Substituted accounting periods Full self-assessment taxpayers must lodge their return with me no later than the 15th day of the 7th month after the end of their year of income if they adopt an approved substituted accounting period instead of the year of income ended 30 June 2017. This does not apply to those persons covered by Table I or Table J. Other taxpayers must lodge their return with me no later than the last day of the 4 th month after the close of their approved substituted accounting period. For the following taxpayers in Tables I or J: a) 'master of the ship or agent or other representative in Australia of the owner or charterer' (see Table I) b) a person having 'control of a non-resident's money' (see Table I) c) an 'agent for a non-resident insurer', or an 'agent for a non-resident reinsurer' (see Table J) a) 'master of the ship or agent or other representative in Australia of the owner or charterer' (see Table I) b) a person having 'control of a non-resident's money' (see Table I) c) an 'agent for a non-resident insurer', or an 'agent for a non-resident reinsurer' (see Table J) Where a person is described in Table I or Table J and is required to lodge a return in one of these capacities for the year of income ended 30 June 2017, or approved substituted accounting period, they must be lodge the return with me no later than the 1 st day of the 6 th month of the following year of income. Where Table I applies, the person is required to give a separate return for each person for whom they are an agent, in addition to their own return (if one is required). Where Table J applies, the person is required to furnish an aggregate return for their position as agent, in addition to their own return (if one is required). Table A Every person not covered by Tables O or P who during the year of income: 1. had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: a) payments covered by section 12-140 and section 12-145 of Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $18,200 or less; or b) payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or c) payments covered by Subdivision 12-FA of Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or d) payments covered by section 12-319A of Schedule 1 to the Taxation Administration Act 1953 that relate to payments to persons participating in the Seasonal Labour Mobility Program; or e) payments covered by section 12-320 of Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or f) payments covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from withholding managed investment trusts (MIT)); or g) payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by attribution managed investment trusts (AMIT)); or h) payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or 2. incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or 3. carried on a business; or 4. was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the Income Tax Assessment Act 1997 ) in Australia; or 5. had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or 6. was at all times under 18 years of age and whose income for the year of income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or 7. received income subject to the provisions of sections 23AF or 23AG of the Income Tax Assessment Act 1936 and received $1 or more of other income; or 8. paid an instalment amount under the PAYG instalment system; or 9. was a special professional as defined by Division 405 of the Income Tax Assessment Act 1997 ; or 10. was entitled to claim the private health insurance tax offset under Subdivision 61-G of the Income Tax Assessment Act 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the Income Tax Assessment Act 1997 (relating to reallocation of the private health insurance offset between spouses); or 11. had reportable fringe benefits identified on their payment summary; or 12. had reportable employer superannuation contributions identified on their payment summary; or 13. derived assessable income from dividends or distributions and franking credits that exceeded $18,200; or 14. made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; or 15. has exceeded their concessional contributions cap for the corresponding financial year; or 16. has exceeded their non-concessional contributions cap for the corresponding financial year; 17. received an Australian superannuation lump sum that included an untaxed element when aged 60 years or over; or 18. received an Australian superannuation lump sum that included a taxed element or an untaxed element when aged under 60 years. 1. had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: a) payments covered by section 12-140 and section 12-145 of Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $18,200 or less; or b) payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or c) payments covered by Subdivision 12-FA of Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or d) payments covered by section 12-319A of Schedule 1 to the Taxation Administration Act 1953 that relate to payments to persons participating in the Seasonal Labour Mobility Program; or e) payments covered by section 12-320 of Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or f) payments covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from withholding managed investment trusts (MIT)); or g) payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by attribution managed investment trusts (AMIT)); or h) payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or 2. incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or 3. carried on a business; or 4. was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the Income Tax Assessment Act 1997 ) in Australia; or 5. had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or 6. was at all times under 18 years of age and whose income for the year of income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or 7. received income subject to the provisions of sections 23AF or 23AG of the Income Tax Assessment Act 1936 and received $1 or more of other income; or 8. paid an instalment amount under the PAYG instalment system; or 9. was a special professional as defined by Division 405 of the Income Tax Assessment Act 1997 ; or 10. was entitled to claim the private health insurance tax offset under Subdivision 61-G of the Income Tax Assessment Act 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the Income Tax Assessment Act 1997 (relating to reallocation of the private health insurance offset between spouses); or 11. had reportable fringe benefits identified on their payment summary; or 12. had reportable employer superannuation contributions identified on their payment summary; or 13. derived assessable income from dividends or distributions and franking credits that exceeded $18,200; or 14. made one or more personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; or 15. has exceeded their concessional contributions cap for the corresponding financial year; or 16. has exceeded their non-concessional contributions cap for the corresponding financial year; 17. received an Australian superannuation lump sum that included an untaxed element when aged 60 years or over; or 18. received an Australian superannuation lump sum that included a taxed element or an untaxed element when aged under 60 years. a) payments covered by section 12-140 and section 12-145 of Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $18,200 or less; or b) payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or c) payments covered by Subdivision 12-FA of Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or d) payments covered by section 12-319A of Schedule 1 to the Taxation Administration Act 1953 that relate to payments to persons participating in the Seasonal Labour Mobility Program; or e) payments covered by section 12-320 of Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or f) payments covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from withholding managed investment trusts (MIT)); or g) payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by attribution managed investment trusts (AMIT)); or h) payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or Table B Every person, except where they are described in Tables O or P, who has received from an authorised officer of the Australian Taxation Office a letter described as: 'Notification of requirement for a detailed form of return for the year of income ended 30 June 2017 (or approved substituted accounting period)' . Table C Every person (not being a full self-assessment taxpayer), except where they are described in Table N, who was an Australian resident for the whole of the year of income and whose taxable income for the year of income exceeded $18,200. Table D Every person (not being a full self-assessment taxpayer), except where they are described in Table N, who was not an Australian resident at any time during the year of income and derived income (including capital gains) that is taxable in Australia other than: a) dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and b) fund payments from withholding MITs subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 , and c) payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by AMITs). a) dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and b) fund payments from withholding MITs subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 , and c) payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by AMITs). Table E Every person (not being a full self-assessment taxpayer), except where they are described in Table N, who was an Australian resident for only part of the year of income and whose taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident). Table F Every person being a full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) not covered by Table O or Table P that during the year of income: 1. was an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or 2. was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: a) dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and b) fund payments from withholding MITs subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 , and c) payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by AMITs). 1. was an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or 2. was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: a) dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and b) fund payments from withholding MITs subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 , and c) payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by AMITs). a) dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and b) fund payments from withholding MITs subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 , and c) payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by AMITs). Table G Every trustee of a superannuation fund, an approved deposit fund, a pooled superannuation trust, not covered by Table O or Table P, that during the year of income: 1. was an Australian resident; or 2. was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: a) dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and b) fund payments from withholding MITs subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 , and c) payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by AMITs). 1. was an Australian resident; or 2. was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: a) dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and b) fund payments from withholding MITs subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 , and c) payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by AMITs). a) dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and b) fund payments from withholding MITs subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 , and c) payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by AMITs). Note: Trustees of self-managed superannuation funds to which this table applies are required to lodge the Self Managed-superannuation fund annual return 2017. Other entities to which this table applies are required to lodge the Fund Income Tax Return 2016 . Table H Every person that during the year of income was a head company of a consolidated group or a multiple entry consolidated (MEC) group in accordance with Part 3-90 of the Income Tax Assessment Act 1997. Table I | 1 Every person liable for tax as: 'master of the ship or agent or other representative in Australia of the owner or charterer' in accordance with section 130 of the Income Tax Assessment Act 1936 ; or 2. a person having 'control of a non-resident's money' in accordance with section 255 of the Income Tax Assessment Act 1936. 1. 'master of the ship or agent or other representative in Australia of the owner or charterer' in accordance with section 130 of the Income Tax Assessment Act 1936 ; or 2. a person having 'control of a non-resident's money' in accordance with section 255 of the Income Tax Assessment Act 1936. Table J In accordance with Division 15 of Part III of the Income Tax Assessment Act 1936 , every person liable for tax as: 1. an 'agent for a non-resident insurer'; or 2. an 'agent for a non-resident reinsurer'. | 1. an 'agent for a non-resident insurer'; or 2. an 'agent for a non-resident reinsurer'.: Table K A partnership return required under this instrument, including for a 'foreign hybrid' treated as a partnership by Division 830 of the Income Tax Assessment Act 1997 , is to be lodged by the partners resident in Australia or by any of them who satisfy the conditions set out below (other than a partner described in Table Q): a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be - by any one of those partners; b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership in the year of income, as the case may be. a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be - by any one of those partners; b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership in the year of income, as the case may be. If there is no partner resident in Australia, the return is to be lodged by the partnership's agent in Australia. Table L Every trustee of a trust estate not covered by Tables N, O, P or R that derived income (including capital gains) during the income year. The return is required to be lodged by the trustee resident in Australia. If there is no trustee resident in Australia, the return is to be lodged by the trust's public officer or, where no public officer is appointed, by the trust's agent in Australia. Note: The trustee of an AMIT to which this table applies is required to lodge an Attribution managed investment trust tax return 2017. Other trustees to which this table applies are required to lodge the Trust tax return 2017. Table M 1. Any person who was a foreign resident (within the meaning of subsection 995-1(1) of the Income Tax Assessment Act 1997 ) during the year of income, and: a) on 1 June immediately preceding the year of income had an accumulated HELP debt (within the meaning of section 140-25 of the Higher Education Support Act 2003 ); and b) whose income was more than $13,717 for the year of income (see paragraph 14(2)(a) of the Overseas Debtors Repayment Guidelines 2017). This income is the sum of the person's repayment income within the meaning of section 154-5 of the Higher Education Support Act 2003 and any foreign-sourced income; or 2. Any person who was a foreign resident (within the meaning of subsection 995-1(1) of the Income Tax Assessment Act 1997 ) during the year of income, and: a) on 1 June immediately preceding the year of income had an accumulated TSL debt (within the meaning of section 35 of the Trade Support Loans Act 2014 ); and b) whose income was more than the $13,717 for the year of income (see paragraph 17(5)(a) of the Trade Support Loan Rules 2014). This income is the sum of the person's repayment income within the meaning of section 5 of Trade Support Loans Act 2014 and section 154-5 of the Higher Education Support Act 2003 and any foreign-sourced income. 1. Any person who was a foreign resident (within the meaning of subsection 995-1(1) of the Income Tax Assessment Act 1997 ) during the year of income, and: a) on 1 June immediately preceding the year of income had an accumulated HELP debt (within the meaning of section 140-25 of the Higher Education Support Act 2003 ); and b) whose income was more than $13,717 for the year of income (see paragraph 14(2)(a) of the Overseas Debtors Repayment Guidelines 2017). This income is the sum of the person's repayment income within the meaning of section 154-5 of the Higher Education Support Act 2003 and any foreign-sourced income; or 2. Any person who was a foreign resident (within the meaning of subsection 995-1(1) of the Income Tax Assessment Act 1997 ) during the year of income, and: a) on 1 June immediately preceding the year of income had an accumulated TSL debt (within the meaning of section 35 of the Trade Support Loans Act 2014 ); and b) whose income was more than the $13,717 for the year of income (see paragraph 17(5)(a) of the Trade Support Loan Rules 2014). This income is the sum of the person's repayment income within the meaning of section 5 of Trade Support Loans Act 2014 and section 154-5 of the Higher Education Support Act 2003 and any foreign-sourced income. a) on 1 June immediately preceding the year of income had an accumulated HELP debt (within the meaning of section 140-25 of the Higher Education Support Act 2003 ); and b) whose income was more than $13,717 for the year of income (see paragraph 14(2)(a) of the Overseas Debtors Repayment Guidelines 2017). This income is the sum of the person's repayment income within the meaning of section 154-5 of the Higher Education Support Act 2003 and any foreign-sourced income; or a) on 1 June immediately preceding the year of income had an accumulated TSL debt (within the meaning of section 35 of the Trade Support Loans Act 2014 ); and b) whose income was more than the $13,717 for the year of income (see paragraph 17(5)(a) of the Trade Support Loan Rules 2014). This income is the sum of the person's repayment income within the meaning of section 5 of Trade Support Loans Act 2014 and section 154-5 of the Higher Education Support Act 2003 and any foreign-sourced income. Note: A person under Table M is also required to lodge a notice relating to the person's foreign sourced income (see subsection 154-18(3) of the Higher Education Support Act 2003 and/or subsection 47C(3) of the Trade Support Loans Act 2014 ). Exceptions to the requirement to lodge an income tax return under this instrument A person described in Tables C, D, E, or L is not required to lodge an income tax return under this legislative instrument if they are described in Table N. (See the Note after Table N). A person described in Tables O, P or R is not required to lodge an income tax return. A person described in Table Q is not required to lodge a partnership tax return. Table N (to be read in conjunction with Tables C, D, E and L) 1. Every person whose assessable income during the year of income included payments received in respect of one or more of: a) Social security benefits and allowances, that is, Newstart allowance, sickness allowance, Youth allowance, Disaster recovery allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), Austudy payment; b) Farm Household allowance; c) Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); d) Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance; e) Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement. AND f) who had no other assessable income; or g) whose taxable income was less than or equal to $20,542 . 2. Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose rebate income was less than or equal to the following amounts: h) if at any time during the year of income the person was single, widowed or separated - $32,279 ; or i) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $31,279 or j) if at any time during the year of income the person and their spouse (married or de facto) lived together - $28,974 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (h) or, if category (h) does not apply, category (i). 1. Every person whose assessable income during the year of income included payments received in respect of one or more of: a) Social security benefits and allowances, that is, Newstart allowance, sickness allowance, Youth allowance, Disaster recovery allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), Austudy payment; b) Farm Household allowance; c) Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); d) Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance; e) Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement. AND f) who had no other assessable income; or g) whose taxable income was less than or equal to $20,542 . 2. Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose rebate income was less than or equal to the following amounts: h) if at any time during the year of income the person was single, widowed or separated - $32,279 ; or i) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $31,279 or j) if at any time during the year of income the person and their spouse (married or de facto) lived together - $28,974 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (h) or, if category (h) does not apply, category (i). a) Social security benefits and allowances, that is, Newstart allowance, sickness allowance, Youth allowance, Disaster recovery allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), Austudy payment; b) Farm Household allowance; c) Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); d) Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance; e) Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement. f) who had no other assessable income; or g) whose taxable income was less than or equal to $20,542 . h) if at any time during the year of income the person was single, widowed or separated - $32,279 ; or i) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $31,279 or j) if at any time during the year of income the person and their spouse (married or de facto) lived together - $28,974 . Note: Legislative instrument Requirement to lodge a return for the year of income ended 30 June 2017 under the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Department of Human Services - parents with a child support assessment requires persons to lodge an income tax return where they are a liable or recipient parent under a child support assessment unless they are in receipt of specified Australian Government pensions, allowances or payments for the whole of the year of income and the total of their: k) taxable income l) exempt Australian Government allowances, pensions and payments m) target foreign income n) reportable fringe benefits o) total net investment loss, and p) reportable superannuation contributions k) taxable income l) exempt Australian Government allowances, pensions and payments m) target foreign income n) reportable fringe benefits o) total net investment loss, and p) reportable superannuation contributions for the income year was less than $24,154 . Table O Any non-profit company that is an Australian resident and whose taxable income for the year of income does not exceed $416. Any entity within the meaning of section 960-100 of the Income Tax Assessment Act 1997 , the income of which is exempt from liability to income tax under the provisions of Division 50 of the Income Tax Assessment Act 1997. Any State/Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the Income Tax Assessment Act 1936. Table P Any person that for the whole of the year of income was: a) a subsidiary member of a consolidated group (as defined in Division 703 of the Income Tax Assessment Act 1997 ); or b) a subsidiary member of a MEC group (as defined in Division 719 of the Income Tax Assessment Act 1997 ). a) a subsidiary member of a consolidated group (as defined in Division 703 of the Income Tax Assessment Act 1997 ); or b) a subsidiary member of a MEC group (as defined in Division 719 of the Income Tax Assessment Act 1997 ). Table Q A person who has made an election under former subsections 485AA(1) or (2) of the Income Tax Assessment Act 1936 in any prior income year in relation to their interest in a foreign investment fund (within the meaning of former Part XI of the Income Tax Assessment Act 1936 ) prior to the income year ended 30 June 2011 or an election under paragraphs 830-10(2)(b) or 830-15(5)(b) of the Income Tax Assessment Act 1997 in the income year ended 30 June 2011 or a later income year, so that their interest is treated as either an interest in a foreign hybrid limited partnership (in accordance with subsection 830-10(2) of the Income Tax Assessment Act 1997 ) or as an interest in a foreign hybrid company (in accordance with subsection 830-15(5) of the Income Tax Assessment Act 1997 ), for the year of income and that interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the Income Tax Assessment Act 1997 , ignoring interests held by associates of the holding entity. Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. Table R Any person that is the trustee of a resident trust estate of a deceased person where: a) the deceased person died less than 3 years before the end of the income year; and b) no beneficiary is presently entitled to a share of the income of the trust estate; and c) the net income of the trust estate under section 95 of the Income Tax Assessment Act 1936 is less than $18,200; and d) there are no non-resident beneficiaries of the trust estate. a) the deceased person died less than 3 years before the end of the income year; and b) no beneficiary is presently entitled to a share of the income of the trust estate; and c) the net income of the trust estate under section 95 of the Income Tax Assessment Act 1936 is less than $18,200; and d) there are no non-resident beneficiaries of the trust estate. Australia includes territories and certain sea installations and offshore areas In this instrument 'Australia' includes Norfolk Island, the Territory of Cocos (Keeling) Islands, the Territory of Christmas Island and certain sea installations and offshore areas. Deferral of time for lodgment of returns In accordance with section 388-55 of Schedule 1 to the Taxation Administration Act 1953 , the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. Notice of requirement to lodge a return or information Nothing in this instrument prevents the Commissioner or an authorised officer of the Australian Taxation Office from issuing a notice, in accordance with section 162 or section 163 of the Income Tax Assessment Act 1936 , requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. Exemption from requirement to lodge returns Nothing in this instrument prevents the Commissioner or an authorised officer of the Australian Taxation Office from granting an exemption from lodgment, whether conditional or not, for specific returns or classes of returns from time to time. Lodgment of franking returns If a corporate tax entity incurs, at any time during its 2016-17 income year, a liability to pay franking deficit tax or over-franking tax, or an obligation to disclose information to the Commissioner under section 204-75 of the Income Tax Assessment Act 1997 , it is required to lodge a franking return for that income year. A corporate tax entity is also required to lodge a franking return for its 2016-17 income year if a refund of income tax is taken by section 205-50 of the Income Tax Assessment Act 1997 to have been paid to the entity at any time during that year. If a corporate tax entity does not incur, during the income year, a liability to pay any amount of franking deficit tax or over-franking tax, or an obligation to disclose information under section 204-75 of the Income Tax Assessment Act 1997 , and it has not received a refund of income tax mentioned above, then it is only required to lodge a franking return if it is specifically requested to do so by the Commissioner. Date of lodgment of franking return The franking return must be lodged in the approved form by the last day of the month following the end of the income year in which the liability was incurred, or the refund is taken to have been paid, or the disclosure obligation arose, except in certain cases. This is also the date on which the franking deficit tax and over-franking tax, if any, is payable. In certain cases where a refund of income tax is received the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. Special rules for late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability in accordance with the rules contained in Division 205 of the Income Tax (Transitional Provisions) Act 1997 are required to lodge a franking return and meet their liability for franking deficit tax in accordance with the rules contained in Division 214 of the Income Tax (Transitional Provisions) Act 1997 . Where a late balancing corporate tax entity that elects to have its franking deficit tax liability determined on 30 June 2017 incurs a liability to pay franking deficit tax under Division 205 of the Income Tax (Transitional Provisions) Act 1997 , the franking return must be lodged in the approved form by 31 July 2017 except in certain cases. This is also the date on which the franking deficit tax is payable. In certain cases where a refund of income tax is received, the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. Lodgment of venture capital deficit tax returns An entity that is a Pooled Development Fund for the purposes of the Income Tax Assessment Act 1997 at the end of the income year, or that ceases to be a Pooled Development Fund during the income year, that has (or because of a refund of income tax, is taken to have) a deficit balance in its venture capital sub-account at the end of its 2016-17 income year, or immediately before it ceases to be a Pooled Development Fund during that year, is required to pay venture capital deficit tax under section 210-135 of the Income Tax Assessment Act 1997 and is required to lodge a venture capital deficit tax return for that year. Pooled Development Funds which have a nil or credit balance in the venture capital sub-account at the close of the income year or immediately before they cease to be Pooled Development Funds (and which are not taken to have a deficit at the relevant time by virtue of a refund of income tax) are not required to lodge a venture capital deficit tax return. Date of lodgment of venture capital deficit tax return The venture capital deficit tax return must be lodged in the approved form by the last day of the month following the end of the income year. (This is also the date on which the venture capital deficit tax is payable). Requirement to lodge ancillary fund returns Under section 163 of the Income Tax Assessment Act 1936 , I require every entity that is a trustee of a public ancillary fund (within the meaning of subsection 426-102(1) of Schedule 1 to the Taxation Administration Act 1953 ) or a private ancillary fund (within the meaning of subsection 426-105(1) of Schedule 1 to the Taxation Administration Act 1953 ) to lodge an ancillary fund return in the approved form for the year of income (or an approved substituted accounting period), whether or not the ancillary fund is exempt from income tax. Note: For public ancillary funds and private ancillary funds that are registered as a charity with the Australian Charities and Not-for-profits Commission (ACNC), the ACNC annual information statement that is required to be lodged with the Commissioner of the ACNC is the approved form for the ancillary fund return. Note: A trustee of a public ancillary fund or a private ancillary fund that is not registered as a charity with the ACNC and that derived income (including capital gains) during the income year is also required to lodge an income tax return under Table L of this instrument. Date of lodgment of ancillary fund return An entity required to lodge an ancillary fund return whose year of income ends on 30 June 2017 must do so by 31 December 2017. An entity that is required to lodge an ancillary fund return that has an approved substituted accounting period must lodge the return no later than the last day of the 6 th month after the end of the year of income. However, if an entity is registered as a charity with the ACNC and is therefore required to lodge an ACNC annual information statement with the Commissioner of the ACNC, the date of lodgment of the ancillary fund return will be the lodgment date of the ACNC annual information statement as required under section 60-5 of the Australian Charities and Not-for-profits Commission Act 2012 , or such further time as the Commissioner of the ACNC allows. Lodgment of returns in accordance with the Superannuation Industry (Supervision) Act 1993 and lodgment of statements in accordance with the Taxation Administration Act 1953 Where a taxpayer is a trustee of a self managed superannuation fund as defined in the Superannuation Industry (Supervision) Act 1993 at any time during the year of income ended 30 June 2017 (or approved accounting period instead), then in accordance with section 35D of the Superannuation Industry (Supervision) Act 1993 the period for lodgment of a return under that section is the period ending on the day that the taxpayer is required to lodge their income tax return. This return forms part of the Self managed superannuation fund annual return 2017 which must be lodged with the Commissioner in accordance with this instrument. The requirements for the lodgment of member information statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) are detailed in a separate legislative instrument ' Lodgment of statements by superannuation providers in relation to superannuation plans (other than self-managed superannuation funds) for each income year ended 30 June in accordance with the Taxation Administration Act 1953' (registered in 2014). The lodgment of member information statements by superannuation providers is required under section 390-5 of Schedule 1 to the Taxation Administration Act 1953. The member information statements for superannuation providers in relation to superannuation plans that are self-managed superannuation funds form part of the Self-managed superannuation fund annual return 2017 which must be lodged with the Commissioner in accordance with this instrument. Lodgment in the approved form In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , subsection 214-25(2) of the Income Tax Assessment Act 1997 , section 35D of the Superannuation Industry (Supervision) Act 1993 , subsection 154-18(3) of the Higher Education Support Act 2003 and subsection 47C(3) of the Trade Support Loans Act 2014 , a return required by the Commissioner under this Instrument must be lodged in the approved form. Under section 388-50 of Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: a) it is in the form approved in writing by the Commissioner; b) it contains a declaration signed by the person or persons as required; c) it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and d) it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is an offence. a) it is in the form approved in writing by the Commissioner; b) it contains a declaration signed by the person or persons as required; c) it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and d) it is given in the manner that the Commissioner requires (which may include electronically). Penalties for non-compliance Any person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 commits an offence (by virtue of section 8C of the Taxation Administration Act 1953 ) which is punishable on conviction by a fine not exceeding 20 penalty units under section 8E of the Taxation Administration Act 1953 if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. Under section 8ZF of the Taxation Administration Act 1953 , the court may impose a fine not exceeding 250 penalty units on a company if it is convicted of a third or subsequent offence for failing to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 . | 1 Alternatively: any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953 ; 2. companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953 . 1. any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953 ; 2. companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953 . A trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the Superannuation Industry (Supervision) Act 1993 commits an offence and, if convicted, is liable to a penalty of 50 penalty units. This return forms part of the Self-managed superannuation fund annual return 2017. Note: At the time this instrument was registered one penalty unit was $180.00.", "Related_Explanatory_Statements": "TPAL 2017/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20171/00001", "Unmatched_Content": "Income Tax Assessment Act 1936 Section 18 ; Section 23AF ; Section 23AG ; Section 130 ; Section 160AAAA ; Section 161 ; Subsection 161A(1) ; Section 162 ; Section 163 ; Section 255 ; former subsection 485AA(1); former subsection 485AA2; Division 1AB of Part III ; Division 5A of Part III ; Division 15 of Part III . | Income Tax Assessment Act 1997 Section 61-215 ; Section 204-75 ; Section 205-50 ; Section 210-135 ; Section 214-15 ; Subsection 214-25(2) ; Section 303-10 ; paragraph 830-10(2)(b) ; Subsection 830-15(5) ; paragraph 830-15(5)(b) ; Section 960-195 ; Section 995-1 ; Division 50 ; Subdivision 61-G ; Division 405 ; Division 703 ; Division 719 ; Division 830 ; Part 3-90 | Income Tax (Transitional Provisions) Act 1997 Division 205 and Division 214 . | Taxation Administration Act 1953 Section 8C ; Section 8E and Section 8ZF | Taxation Administration Act 1953 (Schedule 1) Section 12-140 ; Section 12-145 ; Section 12-319A ; Section 12-320 ; Section 260-140 ; Section 286-75 ; Section 388-50 ; Section 388-55 ; Section 390-5 ; Subdivision 12A-C ; Subdivision 12-F ; Subdivision 12-FA ; Subdivision 12-H | Superannuation Industry (Supervision) Act 1993 Section 35D | Higher Education Support Act 2003 Subsection 154-18(3) . | Trade Support Loans Act 2014 Subsection 47C(3) ."}
{"Instrument_Reference": "TPAL 2017/2", "Title": "'Requirement to lodge a return for the year of income ended 30 June 2017 under the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Department of Human Services - parents with a child support assessment'", "Enabling_Act": "Income Tax Assessment Act 1936 and Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2017", "Date_of_Issue": "11 May 2017", "Signatory": "Signed Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2017L00528", "Registration_Date": "15 May 2017", "Body": "1. Name of instrument: This instrument is the 'Requirement to lodge a return for the year of income ended 30 June 2017 under the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Department of Human Services - parents with a child support assessment'. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: Lodgment of Income Tax Returns Under section 161 and related provisions of the Income Tax Assessment Act 1936 , I require every person described in Table A to give me a return of income for the year of income ended 30 June 2017 (or an approved substituted accounting period). Table A Every person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B. Table B Every person where the total of their: a) taxable income b) exempt Australian Government allowances, pensions and payments c) target foreign income d) reportable fringe benefits e) total net investment loss, and f) reportable superannuation contributions a) taxable income b) exempt Australian Government allowances, pensions and payments c) target foreign income d) reportable fringe benefits e) total net investment loss, and f) reportable superannuation contributions for the income year was less than $24,154 AND Who was in receipt of Australian Government pensions, allowances or payments listed in Table C for the whole of the year of income. Table C Australian Government Allowances and Payments: a) Parenting payment (partnered) b) Newstart allowance c) Youth allowance d) Partner allowance e) Sickness allowance f) Special benefit g) Widow allowance h) Austudy payment i) Farm Household allowance j) Disaster recovery allowance a) Parenting payment (partnered) b) Newstart allowance c) Youth allowance d) Partner allowance e) Sickness allowance f) Special benefit g) Widow allowance h) Austudy payment i) Farm Household allowance j) Disaster recovery allowance Education payment of any of the following: k) ABSTUDY living allowance l) payment under the Veterans' Children Education Scheme m) payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individual non-business) k) ABSTUDY living allowance l) payment under the Veterans' Children Education Scheme m) payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individual non-business) Commonwealth labour market programs: n) Training for Employment Program allowance o) New Enterprise Incentive Scheme allowance p) Green Corps training allowance q) other taxable Commonwealth education or training payments r) Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business s) CDEP Scheme participant supplement n) Training for Employment Program allowance o) New Enterprise Incentive Scheme allowance p) Green Corps training allowance q) other taxable Commonwealth education or training payments r) Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business s) CDEP Scheme participant supplement Australian Government Pensions and Allowances t) Age pension u) Bereavement allowance v) Carer payment w) Disability support pension x) Education entry payment y) Parenting payment (single) z) Widow B pension za) Wife pension zb) Age service pension zc) Income support supplement zd) Defence Force Income Support Allowance ze) Defence Force Income Support Allowance -like payments from the Department of Veterans' Affairs zf) Invalidity service pension zg) Partner service pension t) Age pension u) Bereavement allowance v) Carer payment w) Disability support pension x) Education entry payment y) Parenting payment (single) z) Widow B pension za) Wife pension zb) Age service pension zc) Income support supplement zd) Defence Force Income Support Allowance ze) Defence Force Income Support Allowance -like payments from the Department of Veterans' Affairs zf) Invalidity service pension zg) Partner service pension In this instrument, a reference to ' year of income ' means the year of income ended 30 June 2017, or the approved substituted accounting period where a person has been granted leave to adopt a substituted accounting period under section 18 of the Income Tax Assessment Act 1936. Every person required to lodge a return whose year of income ends on 30 June 2017 must do so by 31 October 2017. Where a person required to lodge a return has been granted leave to adopt a substituted accounting period instead of the year of income ended 30 June 2017 the return must be lodged with me no later than the last day of the 4 th month after the close of the accounting period adopted. Under subsection 161A(1) of the Income Tax Assessment Act 1936 , the return must be in the approved form. Deferral of time for lodgment of returns Under section 388-55 of Schedule 1 to the Taxation Administration Act 1953 , the Commissioner of Taxation (the Commissioner) may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. Notice of requirement to lodge a return and/or information Nothing in this instrument prevents the Commissioner or an authorised officer of the Australian Taxation Office from issuing a notice, under section 162 or section 163 of the Income Tax Assessment Act 1936 , requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. Lodgment in the approved form Under subsection 161A(1) of the Income Tax Assessment Act 1936 , a return required by the Commissioner under this instrument must be lodged in the approved form. Under section 388-50 of Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: a) it is in the form approved in writing by the Commissioner; b) it contains a declaration signed by the person or persons as required; c) it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and d) it is given in the manner that the Commissioner requires (which may include electronically). a) it is in the form approved in writing by the Commissioner; b) it contains a declaration signed by the person or persons as required; c) it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and d) it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is an offence. Penalties for non-compliance Any person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 commits an offence (by virtue of section 8C of the Taxation Administration Act 1953 ) which is punishable on conviction by a fine not exceeding 20 penalty units under section 8E of the Taxation Administration Act 1953 if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. Alternatively any person may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . Note: At the time this instrument was registered the value of a penalty unit was $180.00.", "Related_Explanatory_Statements": "TPAL 2017/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20172/00001", "Unmatched_Content": "Income Tax Assessment Act 1936: Section 161 ; Subsection 161A(1) ; Section 162 and Section 163 | Taxation Administration Act 1953: Section 8C and Section 8E | Taxation Administration Act 1953 (Schedule 1): Section 286-75 ; Section 388-50 and Section 388-55"}
{"Instrument_Reference": "TPAL 2016/1", "Title": "' Lodgment of income tax returns for the year of income ended 30 June 2016 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Department of Human Services - parents with a child support assessment' ", "Enabling_Act": "Income Tax Assessment Act 1936 and Taxation Administration Act 1953", "Document_Type": "legislative instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2016", "Date_of_Issue": "17 May 2016", "Signatory": "Signed Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2016L00817", "Registration_Date": "17 May 2016", "Body": "1 Name of instrument: This instrument is the ' Lodgment of income tax returns for the year of income ended 30 June 2016 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Department of Human Services - parents with a child support assessment' . | 2. Commencement: This instrument is taken to have commenced on the day after it is registered. | 3. Application: Lodgment of Income Tax Returns In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 , I require every person described in Table A to give me a return of income for the year of income ended 30 June 2016 (or approved period in lieu). Table A Every person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B. Table B Every person where the total of their: - taxable income - exempt Australian Government allowances, pensions and payments - target foreign income - reportable fringe benefits - total net investment loss, and - reportable superannuation contributions - taxable income - exempt Australian Government allowances, pensions and payments - target foreign income - reportable fringe benefits - total net investment loss, and - reportable superannuation contributions for the income year was less than $23,752 AND Who was in receipt of Australian Government pensions, allowances or payments listed in Table C for the whole of the year of income. Table C Australian Government Allowances and Payments: - Parenting payment (partnered) - Newstart allowance - Youth allowance - Partner allowance - Sickness allowance - Special benefit - Widow allowance - Austudy payment - Farm Household allowance - Disaster recovery allowance - Parenting payment (partnered) - Newstart allowance - Youth allowance - Partner allowance - Sickness allowance - Special benefit - Widow allowance - Austudy payment - Farm Household allowance - Disaster recovery allowance Education payment of any of the following: - ABSTUDY living allowance - payment under the Veterans' Children Education Scheme - payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individual non-business ) - ABSTUDY living allowance - payment under the Veterans' Children Education Scheme - payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individual non-business ) Commonwealth labour market programs: - Training for Employment Program allowance - New Enterprise Incentive Scheme allowance - Green Corps training allowance - other taxable Commonwealth education or training payments - Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business - CDEP Scheme participant supplement - Training for Employment Program allowance - New Enterprise Incentive Scheme allowance - Green Corps training allowance - other taxable Commonwealth education or training payments - Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business - CDEP Scheme participant supplement Australian Government Pensions and Allowances - Age pension - Bereavement allowance - Carer payment - Disability support pension - Education entry payment - Parenting payment (single) - Widow B pension - Wife pension - Age service pension - Income support supplement - Defence Force Income Support Allowance - Defence Force Income Support Allowance -like payments from the Department of Veterans' Affairs - Invalidity service pension - Partner service pension - Age pension - Bereavement allowance - Carer payment - Disability support pension - Education entry payment - Parenting payment (single) - Widow B pension - Wife pension - Age service pension - Income support supplement - Defence Force Income Support Allowance - Defence Force Income Support Allowance -like payments from the Department of Veterans' Affairs - Invalidity service pension - Partner service pension In this instrument, a reference to ' year of income' means the year of income ended 30 June 2016, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period. Every person required to lodge a return whose year of income ends on 30 June 2016 must do so by 31 October 2016. Where a person required to lodge a return has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2016 the return must be lodged with me no later than the last day of the 4th month after the close of the accounting period adopted. In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , the return must be in the approved form. Deferral of time for lodgment of returns In accordance with section 388-55 of Schedule 1 to the Taxation Administration Act 1953 , the Commissioner of Taxation (the Commissioner) may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. Notice of requirement to lodge a return and/or information Nothing in this instrument prevents the Commissioner or an authorised officer of the Australian Taxation Office from issuing a notice, in accordance with section 162 or section 163 of the Income Tax Assessment Act 1936 , requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. Lodgment in the approved form In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , a return, notice, statement, or other document ( including any schedule ) required by the Commissioner under this instrument must be lodged in the approved form. Under section 388-50 of Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is an offence . • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is an offence . Penalties for non-compliance Any person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 commits an offence (by virtue of section 8C of the Taxation Administration Act 1953 ) which is punishable on conviction by a fine not exceeding 20 penalty units under section 8E of the Taxation Administration Act 1953 if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. Alternatively any person may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . Note: At the time this instrument was registered the value of a penalty unit was $180.00.", "Related_Explanatory_Statements": "TPAL 2016/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20161/00001", "Unmatched_Content": "Income Tax Assessment Act 1936: Section 161 ; Section 161A(1) ; Section 162 and Section 163 | Taxation Administration Act 1953: Section 8C and Section 8E | Taxation Administration Act 1953 (Schedule 1): Section 286-75 ; Section 388-50 and Section 388-55"}
{"Instrument_Reference": "TPAL 2016/2", "Title": "'Lodgment of returns for the year of income ended 30 June 2016 in accordance with the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Taxation Administration Act 1953 , the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997'", "Enabling_Act": "Income Tax Assessment Act 1936, Income Tax Assessment Act 1997, Taxation Administration Act 1953, Taxation Administration Act 1953 (Schedule 1), Superannuation Industry (Supervision) Act 1993, Income Tax (Transitional Provisions) Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Income tax returns > 2016", "Date_of_Issue": "17 May 2016", "Signatory": "Signed Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2016L00816", "Registration_Date": "19 May 2016", "Body": "1. Name of instrument: This instrument is the 'Lodgment of returns for the year of income ended 30 June 2016 in accordance with the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Taxation Administration Act 1953 , the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997'. | 2. Commencement: This instrument is taken to have commenced on the day after it is registered. | 3. Application: Lodgment of Income Tax Returns In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 I require every person described in Tables A, B, C, D, E, F, G, H, I, J, K or L to give me a return of income for the year of income ended 30 June 2016 (or approved period in lieu). In this instrument a 'person' includes: • a partner of a partnership, including a foreign hybrid as defined in Division 830 of the Income Tax Assessment Act 1997 and, subject to Table K or Table P, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; • a trustee of a trust estate; and • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the Income Tax Assessment Act 1936 . • a partner of a partnership, including a foreign hybrid as defined in Division 830 of the Income Tax Assessment Act 1997 and, subject to Table K or Table P, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; • a trustee of a trust estate; and • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the Income Tax Assessment Act 1936 . In this instrument, a reference to ' year of income' or ' income year' means the year of income ended 30 June 2016, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period in accordance with section 18 of the Income Tax Assessment Act 1936 . Every person required to lodge a return (with the exception of those covered in Table I and Table J) whose year of income ends on 30 June 2016 must do so by 31 October 2016. Where a person required to lodge a return (with the exception of those covered by Table I and Table J) has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2016, the return must be lodged with me no later than the 15th day of the 7th month after the end of their year of income if they are a full self-assessment taxpayer. If they are not a full self-assessment taxpayer, the return must be lodged with me no later than the last day of the 4th month after the close of the accounting period adopted. Where a person is described in Table I or Table J and is required to lodge a return in that capacity for the year of income ended 30 June 2016, or approved period in lieu, a return must be lodged with me no later than the 1st day of the 6th month of the following year of income. Where Table I applies, a person is required to furnish a separate return for each person for whom they are an agent, in addition to their own return (if one is required). Where Table J applies, a person is required to furnish an aggregate return representing their position as agent, in addition to their own return (if one is required). In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , the return must be in the approved form. Table A Every person not covered by Tables N or O who during the year of income: 1. had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA of Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from withholding managed investment trusts); or • withholding payments covered by section 12-140 and section 12-145 of Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $18,200 or less; or • withholding payments covered by section 12-319A of Schedule 1 to the Taxation Administration Act 1953 that relate to payments to persons participating in the Seasonal Labour Mobility Program; or • withholding payments covered by section 12-320 of Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by attribution managed investment trusts); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or 2. incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or 3. carried on a business; or 4. was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the Income Tax Assessment Act 1997 ) in Australia; or 5. had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or 6. was at all times under 18 years of age and whose income for the year of income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or 7. received income subject to the provisions of sections 23AF or 23AG of the Income Tax Assessment Act 1936 and received $1 or more of other income; or 8. paid an instalment amount under the PAYG instalment system; or 9. was a special professional as defined by Division 405 of the Income Tax Assessment Act 1997 ; or 10. was entitled to claim the private health insurance tax offset under Subdivision 61-G of the Income Tax Assessment Act 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the Income Tax Assessment Act 1997 (relating to reallocation of the private health insurance offset between spouses); or 11. had reportable fringe benefits identified on their payment summary; or 12. had reportable employer superannuation contributions identified on their payment summary; or 13. derived assessable income from dividends or distributions and franking credits that exceeded $18,200; or 14. made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; or 15. has exceeded their concessional contributions cap for the corresponding financial year; or 16. received an Australian superannuation lump sum that included an untaxed element when aged 60 years or over; or 17. received an Australian superannuation lump sum that included a taxed element or an untaxed element when aged under 60 years. 1. had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA of Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from withholding managed investment trusts); or • withholding payments covered by section 12-140 and section 12-145 of Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $18,200 or less; or • withholding payments covered by section 12-319A of Schedule 1 to the Taxation Administration Act 1953 that relate to payments to persons participating in the Seasonal Labour Mobility Program; or • withholding payments covered by section 12-320 of Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by attribution managed investment trusts); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or 2. incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or 3. carried on a business; or 4. was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the Income Tax Assessment Act 1997 ) in Australia; or 5. had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or 6. was at all times under 18 years of age and whose income for the year of income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or 7. received income subject to the provisions of sections 23AF or 23AG of the Income Tax Assessment Act 1936 and received $1 or more of other income; or 8. paid an instalment amount under the PAYG instalment system; or 9. was a special professional as defined by Division 405 of the Income Tax Assessment Act 1997 ; or 10. was entitled to claim the private health insurance tax offset under Subdivision 61-G of the Income Tax Assessment Act 1997 and did not claim the correct offset as a premium reduction, unless a choice has been made under section 61-215 of the Income Tax Assessment Act 1997 (relating to reallocation of the private health insurance offset between spouses); or 11. had reportable fringe benefits identified on their payment summary; or 12. had reportable employer superannuation contributions identified on their payment summary; or 13. derived assessable income from dividends or distributions and franking credits that exceeded $18,200; or 14. made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a super co-contribution in relation to those contributions; or 15. has exceeded their concessional contributions cap for the corresponding financial year; or 16. received an Australian superannuation lump sum that included an untaxed element when aged 60 years or over; or 17. received an Australian superannuation lump sum that included a taxed element or an untaxed element when aged under 60 years. • withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA of Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from withholding managed investment trusts); or • withholding payments covered by section 12-140 and section 12-145 of Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $18,200 or less; or • withholding payments covered by section 12-319A of Schedule 1 to the Taxation Administration Act 1953 that relate to payments to persons participating in the Seasonal Labour Mobility Program; or • withholding payments covered by section 12-320 of Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by attribution managed investment trusts); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or Table B Every person, except where they are described in Tables N or O, who has received from an authorised officer of the Australian Taxation Office a letter described as: 'Notification of requirement for a detailed form of return for the year of income ended 30 June 2016 (or approved period in lieu)' . Table C Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for the whole of the year of income and whose taxable income for the year of income exceeded $18,200. Table D Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was not an Australian resident at any time during the year of income and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from withholding managed investment trusts subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 , and • payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by attribution managed investment trusts). • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from withholding managed investment trusts subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 , and • payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by attribution managed investment trusts). Table E Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for only part of the year of income and whose taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident). Table F Every person being a full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) not covered by Table N or Table O that during the year of income: 1. was an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or 2. was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from withholding managed investment trusts subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 , and • payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by attribution managed investment trusts). 1. was an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or 2. was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from withholding managed investment trusts subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 , and • payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by attribution managed investment trusts). • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from withholding managed investment trusts subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 , and • payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by attribution managed investment trusts). Table G Every trustee of a superannuation fund, an approved deposit fund, a pooled superannuation trust, not covered by Table N or Table O, that during the year of income: 1. was an Australian resident; or 2. was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from withholding managed investment trusts subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 , and • payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by attribution managed investment trusts). Note: Trustees of self-managed superannuation funds to which this table applies are required to lodge the Self Managed-superannuation fund annual return 2016 . First Home Saver Account trusts are required to lodge the Company Tax Return 2016 . Other entities to which this table applies are required to lodge the Fund Income Tax Return 2016 . 1. was an Australian resident; or 2. was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from withholding managed investment trusts subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 , and • payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by attribution managed investment trusts). • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from withholding managed investment trusts subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 , and • payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by attribution managed investment trusts). Table H Every person that during the year of income was a head company of a consolidated group or a multiple entry consolidated (MEC) group in accordance with Part 3-90 of the Income Tax Assessment Act 1997 . Table I | 1 Every person liable for tax as: 'master of the ship or agent or other representative in Australia of the owner or charterer' in accordance with section 130 of the Income Tax Assessment Act 1936 ; or 2. a person having 'control of a non-resident's money' in accordance with section 255 of the Income Tax Assessment Act 1936 . 1. 'master of the ship or agent or other representative in Australia of the owner or charterer' in accordance with section 130 of the Income Tax Assessment Act 1936 ; or 2. a person having 'control of a non-resident's money' in accordance with section 255 of the Income Tax Assessment Act 1936 . Table J In accordance with Division 15 of Part III of the Income Tax Assessment Act 1936 , every person liable for tax as: 1. an 'agent for a non-resident insurer'; or 2. an 'agent for a non-resident reinsurer'. | 1. an 'agent for a non-resident insurer'; or 2. an 'agent for a non-resident reinsurer'.: Table K A partnership return required under this instrument, including for a 'foreign hybrid' treated as a partnership by Division 830 of the Income Tax Assessment Act 1997 , is to be lodged by the partners resident in Australia or by any of them who satisfy the conditions set out below (other than a partner described in Table P): (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership in the year of income, as the case may be. (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership in the year of income, as the case may be. If there is no partner resident in Australia, the return is to be lodged by the partnership's agent in Australia. Table L Every trustee of a trust estate not covered by Tables M, N, O or Q that derived income (including capital gains) during the income year. The return is required to be lodged by the trustee resident in Australia. If there is no trustee resident in Australia, the return is to be lodged by the trust's public officer or, where no public officer is appointed, by the trust's agent in Australia. Note: The trustee of attribution MIT (AMIT) to which this table applies is required to lodge an Attribution managed investment trust tax return 2016 . Other trustees to which this table applies are required to lodge the Trust tax return 2016 . Exceptions to the requirement to lodge an income tax return under this instrument A person described in Tables C, D, E, or L is not required to lodge an income tax return under this legislative instrument if they are described in Table M. (See the Note after Table M). A person described in Tables N, O or Q is not required to lodge an income tax return. A person described in Table P is not required to lodge a partnership tax return. Table M (to be read in conjunction with Tables C, D, E and L) 1. Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, Newstart allowance, sickness allowance, Youth allowance, Disaster recovery allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), Austudy payment; Farm Household allowance; Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement. AND A. who had no other assessable income; or B. whose taxable income was less than or equal to $20,542 . 2. Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose rebate income was less than or equal to the following amounts: A. if at any time during the year of income the person was single, widowed or separated - $32,279 ; or B. if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $31,279 or C. if at any time during the year of income the person and their spouse (married or de facto) lived together - $28,974 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). Note: Legislative instrument Lodgment of income tax returns for the year of income ended 30 June 2016 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Department of Human Services - parents with a child support assessment requires persons to lodge an income tax return where they are a liable or recipient parent under a child support assessment unless they are in receipt of specified Australian Government pensions, allowances or payments for the whole of the year of income and the total of their: • taxable income • exempt Australian Government allowances, pensions and payments • target foreign income • reportable fringe benefits • total net investment loss, and • reportable superannuation contributions for the income year was less than $23,610. 1. Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, Newstart allowance, sickness allowance, Youth allowance, Disaster recovery allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), Austudy payment; Farm Household allowance; Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement. AND A. who had no other assessable income; or B. whose taxable income was less than or equal to $20,542 . 2. Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose rebate income was less than or equal to the following amounts: A. if at any time during the year of income the person was single, widowed or separated - $32,279 ; or B. if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $31,279 or C. if at any time during the year of income the person and their spouse (married or de facto) lived together - $28,974 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). A. who had no other assessable income; or B. whose taxable income was less than or equal to $20,542 . A. if at any time during the year of income the person was single, widowed or separated - $32,279 ; or B. if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $31,279 or C. if at any time during the year of income the person and their spouse (married or de facto) lived together - $28,974 . • taxable income • exempt Australian Government allowances, pensions and payments • target foreign income • reportable fringe benefits • total net investment loss, and • reportable superannuation contributions Table N Any non-profit company that is an Australian resident and whose taxable income for the year of income does not exceed $416. Any non-profit association, organisation, institution, society or club, the income of which is exempt from liability to income tax under the provisions of Division 50 of the Income Tax Assessment Act 1997 . Any State/Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the Income Tax Assessment Act 1936 . Table O Any person that for the whole of the year of income was: (a) a subsidiary member of a consolidated group (as defined in Division 703 of the Income Tax Assessment Act 1997 ); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the Income Tax Assessment Act 1997 ). (a) a subsidiary member of a consolidated group (as defined in Division 703 of the Income Tax Assessment Act 1997 ); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the Income Tax Assessment Act 1997 ). Table P A person who has made an election under former subsections 485AA(1) or (2) of the Income Tax Assessment Act 1936 in any prior income year in relation to their interest in a foreign investment fund (within the meaning of former Part XI of the Income Tax Assessment Act 1936) prior to the income year ended 30 June 2011 or an election under paragraphs 830-10(2)(b) or 830-15(5)(b) of the Income Tax Assessment Act 1997 in the income year ended 30 June 2011 or a later income year, so that their interest is treated as either an interest in a foreign hybrid limited partnership (in accordance with subsection 830-10(2) of the Income Tax Assessment Act 1997 ) or as an interest in a foreign hybrid company (in accordance with subsection 830-15(5) of the Income Tax Assessment Act 1997 ), for the year of income and that interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the Income Tax Assessment Act 1997 , ignoring interests held by associates of the holding entity. Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return . Table Q Any person that is the trustee of a resident trust estate of a deceased person where: a) the deceased person died less than 3 years before the end of the income year; and b) no beneficiary is presently entitled to a share of the income of the trust estate; and c) the net income of the trust estate under section 95 of the Income Tax Assessment Act 1936 is less than $18,200; and d) there are no non-resident beneficiaries of the trust estate. a) the deceased person died less than 3 years before the end of the income year; and b) no beneficiary is presently entitled to a share of the income of the trust estate; and c) the net income of the trust estate under section 95 of the Income Tax Assessment Act 1936 is less than $18,200; and d) there are no non-resident beneficiaries of the trust estate. Australia includes territories and certain sea installations and offshore areas In this instrument 'Australia' includes Norfolk Island, the Territory of Cocos (Keeling) Islands, the Territory of Christmas Island and certain sea installations and offshore areas. However, income derived by Territory residents, Territory companies or Territory trusts (as defined in Division 1A of Part III of the Income Tax Assessment Act 1936 ) of Norfolk Island, from sources in Norfolk Island and from outside Australia, is exempt from income tax under the provisions of sections 24F and 24G of the Income Tax Assessment Act 1936 . Deferral of time for lodgment of returns In accordance with section 388-55 of Schedule 1 to the Taxation Administration Act 1953 , the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. Notice of requirement to lodge a return or information Nothing in this instrument prevents the Commissioner or an authorised officer of the Australian Taxation Office from issuing a notice, in accordance with section 162 or section 163 of the Income Tax Assessment Act 1936 , requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. Exemption from requirement to lodge returns Nothing in this instrument prevents the Commissioner or an authorised officer of the Australian Taxation Office from granting an exemption from lodgment, whether conditional or not, for specific returns or classes of returns from time to time. Lodgment of franking returns If a corporate tax entity incurs, at any time during its 2015-16 income year, a liability to pay franking deficit tax or over-franking tax, or an obligation to disclose information to the Commissioner under section 204-75 of the Income Tax Assessment Act 1997 , it is required to lodge a franking return for that income year. A corporate tax entity is also required to lodge a franking return for its 2015-16 income year if a refund of income tax is taken by section 205-50 of the Income Tax Assessment Act 1997 to have been paid to the entity at any time during that year. If a corporate tax entity does not incur, during the income year, a liability to pay any amount of franking deficit tax or over-franking tax, or an obligation to disclose information under section 204-75 of the Income Tax Assessment Act 1997 , and it has not received a refund of income tax mentioned above, then it is only required to lodge a franking return if it is specifically requested to do so by the Commissioner. Date of lodgment of franking return The franking return must be lodged in the approved form by the last day of the month following the end of the income year in which the liability was incurred, or the refund is taken to have been paid, or the disclosure obligation arose, except in certain cases. This is also the date on which the franking deficit tax and over-franking tax, if any, is payable. In certain cases where a refund of income tax is received the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. Special rules for late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability in accordance with the rules contained in Division 205 of the Income Tax (Transitional Provisions) Act 1997 are required to lodge a franking return and meet their liability for franking deficit tax in accordance with the rules contained in Division 214 of the Income Tax (Transitional Provisions) Act 1997 . Where a late balancing corporate tax entity that elects to have its franking deficit tax liability determined on 30 June 2016 incurs a liability to pay franking deficit tax under Division 205 of the Income Tax (Transitional Provisions) Act 1997 , the franking return must be lodged in the approved form by 31 July 2016 except in certain cases. This is also the date on which the franking deficit tax is payable. In certain cases where a refund of income tax is received, the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. Lodgment of venture capital deficit tax returns An entity that is a Pooled Development Fund for the purposes of the Income Tax Assessment Act 1997 at the end of the income year, or that ceases to be a Pooled Development Fund during the income year, that has (or because of a refund of income tax, is taken to have) a deficit balance in its venture capital sub-account at the end of its 2015-16 income year, or immediately before it ceases to be a Pooled Development Fund during that year, is required to pay venture capital deficit tax under section 210-135 of the Income Tax Assessment Act 1997 and is required to lodge a venture capital deficit tax return for that year. Pooled Development Funds which have a nil or credit balance in the venture capital sub-account at the close of the income year or immediately before they cease to be Pooled Development Funds (and which are not taken to have a deficit at the relevant time by virtue of a refund of income tax) are not required to lodge a venture capital deficit tax return. Date of lodgment of venture capital deficit tax return The venture capital deficit tax return must be lodged in the approved form by the last day of the month following the end of the income year. (This is also the date on which the venture capital deficit tax is payable). Lodgment of returns in accordance with the Superannuation Industry (Supervision) Act 1993 and lodgment of statements in accordance with the Taxation Administration Act 1953 Where a taxpayer is a trustee of a self managed superannuation fund as defined in the Superannuation Industry (Supervision) Act 1993 at any time during the year of income ended 30 June 2016 (or approved period in lieu), then in accordance with section 35D of the Superannuation Industry (Supervision) Act 1993 the period for lodgment of a return under that section is the period ending on the day that the taxpayer is required to lodge their income tax return. This return forms part of the Self managed superannuation fund annual return 2016 which must be lodged with the Commissioner in accordance with this instrument. The requirements for the lodgment of member information statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) are detailed in a separate legislative instrument ' Lodgment of statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) for each income year ended 30 June in accordance with the Taxation Administration Act 1953' (registered in 2014). The lodgment of member information statements by superannuation providers is required under section 390-5 of Schedule 1 to the Taxation Administration Act 1953. The member information statements for superannuation providers in relation to superannuation plans that are self managed superannuation funds form part of the Self-managed superannuation fund annual return 2016 which must be lodged with the Commissioner in accordance with this instrument. Lodgment in the approved form In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , subsection 214-25(2) of the Income Tax Assessment Act 1997 , and section 35D of the Superannuation Industry (Supervision) Act 1993 , a return required by the Commissioner under this Instrument must be lodged in the approved form. Under section 388-50 of Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is an offence. • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Penalties for non-compliance Any person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 commits an offence (by virtue of section 8C of the Taxation Administration Act 1953 ) which is punishable on conviction by a fine not exceeding 20 penalty units under section 8E of the Taxation Administration Act 1953 if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. Under section 8ZF of the Taxation Administration Act 1953 , the court may impose a fine not exceeding 250 penalty units on a company if it is convicted of a third or subsequent offence for failing to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 . | 1 Alternatively: any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953 ; 2. companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953 . 1. any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953 ; 2. companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953 . A trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the Superannuation Industry (Supervision) Act 1993 commits an offence and, if convicted, is liable to a penalty of 50 penalty units. This return forms part of the Self-managed superannuation fund annual return 2016. Note: At the time this instrument was registered one penalty unit was $180.00.", "Related_Explanatory_Statements": "TPAL 2016/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20162/00001", "Unmatched_Content": "Income Tax Assessment Act 1936 Section 18 ; Section 23AF ; Section 23AG ; Section 24F ; Section 24G ; Section 130 ; Section 160AAAA ; Section 161 ; Subsection 161A(1) ; Section 162 ; Section 163 ; Section 255 ; former subsection 485AA(1); former subsection 485AA2.; Division 1AB of Part III ; Division 1A of Part III ; Division 5A of Part III ; Division 15 of Part III | Income Tax Assessment Act 1997 Section 61-215 ; Section 204-75 ; Section 205-50 ; Section 210-135 ; Section 214-15 ; Subsection 214-25(2) ; Section 303-10 ; paragraph 830-10(2)(b) ; Subsection 830-15(5) ; paragraph 830-15(5)(b) ; Section 960-195 ; Section 995-1 ; Division 50 ; Subdivision 61-G ; Division 405 ; Division 703 ; Division 719 ; Division 830 ; Part 3-90 | Taxation Administration Act 1953 Section 8C ; Section 8E and Section 8ZF | Taxation Administration Act 1953 (Schedule 1) Section 12-140 ; Section 12-145 ; Section 12-319A ; Section 12-320 ; Section 260-140 ; Section 286-75 ; Section 388-50 ; Section 388-55 ; Section 390-5 ; Subdivision 12A-C ; Subdivision 12-F ; Subdivision 12-FA ; Subdivision 12-H | Superannuation Industry (Supervision) Act 1993 Section 35D | Income Tax (Transitional Provisions) Act 1997 Division 205 ; Division 214"}
{"Instrument_Reference": "SPR 2017/2", "Title": "'Reporting of event based transfer balance account information in accordance with the Taxation Administration Act 1953", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Lodgment > Super providers > 2017", "Date_of_Issue": "14 September 2017", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2017L01273", "Registration_Date": "27 September 2017", "Body": "1. Name of instrument: This determination may be cited as 'Reporting of event based transfer balance account information in accordance with the Taxation Administration Act 1953. | 2. Commencement: This instrument will commence on the day after it is registered on the Federal Register of Legislation and will apply from 1 October 2017. | 3. Application: This instrument applies to every superannuation provider in relation to a superannuation plan and every life insurance company, who is required to lodge a Transfer Balance Account Report (TBAR). The TBAR is required to be lodged, no later than 10 business days after the end of the month, or such later date as I may allow, in which the relevant reporting event occurred. | 4. Definitions: 'Superannuation provider' and 'life insurance company' take their meanings from the Income Tax Assessment Act 1997.", "Related_Explanatory_Statements": "SPR 2017/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20172/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2026/11", "Title": "Taxation Administration (Community Charity Trusts and Corporations) Amendment (2026 Measures No. 1) Declaration 2026 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Not-for-profit > Ancillary funds > 2026", "Date_of_Issue": "24 February 2026", "Signatory": "Dr Andrew Leigh Assistant Minister for Productivity, Competition, Charities and Treasury Parliamentary Secretary to the Treasurer", "Registration_Number": "F2026L00160", "Registration_Date": "25 February 2026", "Body": "1 Name: This instrument is the Taxation Administration (Community Charity Trusts and Corporations) Amendment (2026 Measures No. 1) Declaration 2026 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of the instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Taxation Administration Act 1953 . | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025 | 1 Section 6 (after table item 20): Insert: 30 Australian Jewish Futures Fund 82 894 386 140 35 Border Trust Community Charity 92 249 847 924 50 Eyre Peninsula Community Charity Trust 68 707 605 714 60 Fleurieu Community Foundation 28 132 271 778 65 Foundation Barossa Community Charity Trust 50 266 099 818 70 Foundation Murrindindi Community Charity 79 347 573 680 | 2 Section 6 (after table item 80): Insert: 85 Gippsland Community Foundation Charity Trust 31 741 771 477 90 Hands Across Canberra Community Charity Trust 91 813 125 025 | 3 Section 6 (after table item 120): Insert: 140 Mirboo North & District Community Charity 25 311 353 169 145 Mornington Peninsula Community Foundation 44 897 986 964 155 Northern Rivers Community Foundation Community Charity 38 537 083 774 170 Rainbow Giving Australia Community Charity Trust 20 825 145 112 180 Snowy Valleys Community Charity 92 261 875 074 190 South West Community Foundation Community Fund 91 135 025 883 | 4 Section 6 (after table item 200): Insert: 220 Sunshine Coast Community Charity 47 172 827 943 230 Sydney Community Foundation Community Charity Trust 15 494 368 834 | 5 At the end of the instrument: Add: Part 3—Community charity corporations 7 Specified community charity corporations Under subsection 426-180(3) in Schedule 1 to the Act, each company identified in an item of the following table is specified for the purposes of paragraph 426-180(1)(b) in Schedule 1 to the Act: Item Name of the corporation ABN of the corporation 10 Adelaide Hills Foundation Ltd 35 694 414 581 20 Albany Community Foundation (WA) Ltd 94 691 195 954 30 Ballarat Foundation Community Charity Ltd 53 691 034 947 40 Cardinia Community Foundation VIC Ltd 79 691 126 146 50 Community First Foundation Ltd 45 690 348 415 60 Denmark Community Foundation (WA) Ltd 93 691 079 240 80 Foundation for Community Connection Ltd 58 691 305 067 85 Foundation SA Ltd. 80 691 228 216 100 Greater Shepparton Foundation Community Charity Limited 45 691 182 715 110 Healesville & District Community Foundation Ltd 59 693 139 365 160 Mparntwe Alice Springs Community Foundation Ltd 35 668 841 709 170 Mumbulla Community Foundation Impact Fund Ltd 66 691 079 124 180 Murray Connect Community Foundation Ltd 44 691 194 493 230 Red Earth Community Foundation Ltd 47 691 265 344 240 River North Community Foundation Ltd 71 694 392 937 260 Southern Highlands Community Foundation Ltd 28 691 505 898 270 Southern Riverina Community Foundation Ltd 95 692 641 302 280 Strathbogie Ranges Community Foundation Ltd. 74 692 730 377", "Related_Explanatory_Statements": "LI 2026/11 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202611/00001", "Unmatched_Content": "I, Andrew Leigh, Assistant Minister for Productivity, Competition, Charities and Treasury, make the following declaration."}
{"Instrument_Reference": "LI 2025/30", "Title": "Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Not-for-profit > Ancillary funds > 2025", "Date_of_Issue": "18 March 2025", "Signatory": "Andrew Leigh Assistant Minister for Productivity, Competition, Charities and Treasury", "Registration_Number": "F2025C01267", "Registration_Date": "24 December 2025", "Body": "1 Name: This instrument is the Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Taxation Administration Act 1953 . | 4 Interpretation: Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this instrument as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act. Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time. Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 to the Act as in the ITAA 1997. | 5 Definitions: In this instrument: the Act means the Taxation Administration Act 1953. | 6 Specified community charity trusts: Under subsection 426-117(3) in Schedule 1 to the Act, each trust identified in an item of the following table is specified for the purposes of paragraph 426-117(1)(a) in Schedule 1 to the Act: Item Name of the trust ABN of the trust 20 Australian Communities Foundation Community Charity 43 314 870 260 80 Fremantle Foundation Community Charity Trust 21 542 322 422 100 Inner North Community Foundation Community Charity Trust 63 345 932 840 120 Jewish Community Foundation 59 339 547 057 200 Stand Like Stone Foundation Community Charity Trust 84 864 370 281 Name Registration Commencement Application, saving and transitional provisions Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025 19 March 2025 ( F2025L00382 ) 20 March 2025 — Taxation Administration (Community Charity Trusts and Corporations) Amendment (2025 Measures No. 1) Declaration 2025 24 December 2025 ( F2025L01667 ) 12:00pm (A.C.T.) on 24 December 2025 — Provision affected How affected s 2 rep LA s 48D s 6 am F2025L01667", "Related_Explanatory_Statements": "LI 2025/30 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202530C1/00001", "Unmatched_Content": "I, Andrew Leigh, Assistant Minister for Competition, Charities and Treasury, make the following declaration."}
{"Instrument_Reference": "LI 2025/31", "Title": "Taxation Administration (Community Charity Trusts and Corporations) Amendment (2025 Measures No. 1) Declaration 2025 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Not-for-profit > Ancillary funds > 2025", "Date_of_Issue": "24 December 2025", "Signatory": "Andrew Leigh Assistant Minister for Productivity, Competition, Charities and Treasury", "Registration_Number": "F2025L01667", "Registration_Date": "24 December 2025", "Body": "1 Name: This instrument is the Taxation Administration (Community Charity Trusts and Corporations) Amendment (2025 Measures No. 1) Declaration 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument Immediately after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Taxation Administration Act 1953 . | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025", "Related_Explanatory_Statements": "LI 2025/31 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202531/00001", "Unmatched_Content": "I, Andrew Leigh, Assistant Minister for Competition, Charities and Treasury, make the following declaration. | Jewish Community Foundation"}
{"Instrument_Reference": "PAF 2022/1", "Title": "Taxation Administration (Public Ancillary Fund) Guidelines 2022", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Not-for-profit > Ancillary funds > 2022", "Date_of_Issue": "17 February 2022", "Signatory": "Michael Sukkar Assistant Treasurer Minister for Housing Minister for Homelessness, Social and Community Housing", "Registration_Number": "F2022L00184", "Registration_Date": "24 February 2022", "Body": "1 Name: This instrument is the Taxation Administration (Public Ancillary Fund) Guidelines 2022. | 2 Commencement: (1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Taxation Administration Act 1953. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 5 Interpretation: (1) In this instrument: distribution has the meaning given by subsection 15(4). governing rules has the same meaning as in the Australian Charities and Not-for-profits Commission Act 2012. responsible person has the meaning given by subsections 12(7) and (8). the Act means the Taxation Administration Act 1953. trustee, if a fund has 2 or more trustees, means all of those trustees jointly, or any of them severally, as the case requires. distribution has the meaning given by subsection 15(4). governing rules has the same meaning as in the Australian Charities and Not-for-profits Commission Act 2012. responsible person has the meaning given by subsections 12(7) and (8). the Act means the Taxation Administration Act 1953. trustee, if a fund has 2 or more trustees, means all of those trustees jointly, or any of them severally, as the case requires. (2) Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this instrument as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act. Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time. Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997. . (3) The interpretation rules in Division 950 of Income Tax Assessment Act 1997 also apply to this instrument. Note 1: To find definitions of asterisked terms: see section 995-1 of the Income Tax Assessment Act 1997. However, some defined terms may not be asterisked: see section 2-15 of the Income Tax Assessment Act 1997. Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. | 6 Penalties: If a person is liable to an administrative penalty under section 426-120 in Schedule 1 to the Act because of a contravention of a provision of this instrument, the amount of the administrative penalty is the penalty that this instrument sets out, or the penalty worked out in accordance with this instrument, in relation to that provision of this instrument. Note 1: The Commissioner may remit all or part of an administrative penalty: see section 298-20 in Schedule 1 to the Act. Note 2: An administrative penalty under section 426-120 in Schedule 1 to the Act cannot be reimbursed from the fund: see subsection 426-120(4) in Schedule 1 to the Act. Note: This Part sets out the rules, made under section 426-110 in Schedule 1 to the Act, a public ancillary fund and its trustee must comply with in order for the fund to be endorsed, and remain endorsed, as a deductible gift recipient. Division 1 - General | 7 Object of this Part: The object of this Part is to set minimum standards for the governance and conduct of a *public ancillary fund and its trustee. | 8 General principles: A *public ancillary fund must be established, maintained and wound up in accordance with the following principles: (a) it is an *ancillary fund; and (b) it is philanthropic in character; and (c) it is a vehicle for philanthropy; and (d) it is a trust that meets all of the following: (i) it seeks to comply with all relevant laws and obligations; and (ii) it is open, transparent and accountable to the public (through the Commissioner of Taxation, and if it is a *registered charity, the Commissioner of the Australian Charities and Not-for-profits Commission). Note: This section is not intended to affect either Commissioner's obligations to protect the confidentiality of a public ancillary fund's information under privacy, and secrecy and disclosure laws. (a) it is an *ancillary fund; and (b) it is philanthropic in character; and (c) it is a vehicle for philanthropy; and (d) it is a trust that meets all of the following: (i) it seeks to comply with all relevant laws and obligations; and (ii) it is open, transparent and accountable to the public (through the Commissioner of Taxation, and if it is a *registered charity, the Commissioner of the Australian Charities and Not-for-profits Commission). (i) it seeks to comply with all relevant laws and obligations; and (ii) it is open, transparent and accountable to the public (through the Commissioner of Taxation, and if it is a *registered charity, the Commissioner of the Australian Charities and Not-for-profits Commission). Division 2 - Establishing a public ancillary fund | 9 Purpose and objects of the fund: (1) A *public ancillary fund must be established and maintained, under a will or an instrument of trust, as a valid trust. (2) A *public ancillary fund must be established and maintained solely as described in item 2 of the table in section 30-15 of the Income Tax Assessment Act 1997. (3) A *public ancillary fund's governing rules must: (a) include objects that clearly set out the purposes of the fund; and (b) require that, on the fund winding up or ceasing to be a public ancillary fund, its net assets must be provided to a recipient described in paragraph (a) of item 2 of the table in section 30-15 of the Income Tax Assessment Act 1997. Note: Paragraph (a) of item 2 of the table in section 30-15 provides that the sole purpose of an ancillary fund must be to provide money, property or benefits to a fund, authority or institution, gifts to which are deductible under item 1 of that table. (a) include objects that clearly set out the purposes of the fund; and (b) require that, on the fund winding up or ceasing to be a public ancillary fund, its net assets must be provided to a recipient described in paragraph (a) of item 2 of the table in section 30-15 of the Income Tax Assessment Act 1997. | 10 Not-for-profit: (1) A *public ancillary fund must be established and operated as a not-for-profit entity. (2) A *public ancillary fund's governing rules must clearly set out that it is established and operated as a not-for-profit entity. | 11 Operated only in Australia: (1) A *public ancillary fund must be established and operated only in Australia. (2) However, subsection (1) does not prevent a *public ancillary fund from making a distribution to an eligible *deductible gift recipient that operates outside Australia. | 12 Trustees: (1) The trustee of a *public ancillary fund must exercise the same degree of care, diligence and skill that a prudent individual would exercise in managing the affairs of others. (2) At all times, a majority of the individuals involved in the decision-making of a *public ancillary fund must be responsible persons. This requirement is similar to (but stricter than) the requirement applying to private ancillary funds (see Taxation Administration (Private Ancillary Fund) Guidelines 2019 ). (3) A responsible person must be an active director of the trustee or an active member of any other controlling body of the fund. (4) The trustee, or any other controlling body of the fund, must not exercise any discretion or power while subsections (2) and (3) are not being complied with, except: (a) to appoint a new trustee; or (b) to protect the property of the fund; or (c) to deal with an urgent matter that cannot be postponed. (a) to appoint a new trustee; or (b) to protect the property of the fund; or (c) to deal with an urgent matter that cannot be postponed. (5) Subsections (2), (3) and (4) do not apply to a *public ancillary fund that has the public trustee of a State or Territory as its trustee. (6) An individual must not be a director of a trustee, or a member of any other controlling body of the fund, if the individual has been convicted of a taxation offence (within the meaning of Part III of the Act) that is an indictable offence. If an existing director or member is convicted of such an offence, the individual must cease to be a director within 1 month after the conviction. (7) A responsible person is an individual with a degree of responsibility to the Australian community as a whole, and includes an individual before whom a statutory declaration may be made. Note: Generally, individuals who are accepted as having a degree of responsibility to the community as a whole are known to a broad section of the community because they perform a public function or they belong to a professional body which has a professional code of ethics and rules of conduct. Individuals who have received formal recognition from the Government for their services to the community (for example, an Order of Australia award) will also usually have the requisite degree of responsibility. For further information see Taxation Ruling TR 95/27 which can be viewed on the Australian Taxation Office's website (http://www.ato.gov.au). Example: An individual before whom a statutory declaration may be made includes those who are licensed or registered to practise in a range of occupations such as a dentist, legal or medical practitioner; a nurse, a pharmacist, a bailiff, a bank officer or officer of a building society or credit union with 5 or more continuous years of service; a clerk of the court; a justice of the peace, a judge, a magistrate; a member of various professional associations including a member of Engineers Australia, a member of Chartered Secretaries Australia; a member of the various professional accounting associations in Australia; a marriage celebrant, mayors, town clerks and members of Parliament; a government employee with 5 or more years of continuous service; a teacher employed on a full-time basis at a school or tertiary education institution. Example: An individual before whom a statutory declaration may be made includes those who are licensed or registered to practise in a range of occupations such as a dentist, legal or medical practitioner; a nurse, a pharmacist, a bailiff, a bank officer or officer of a building society or credit union with 5 or more continuous years of service; a clerk of the court; a justice of the peace, a judge, a magistrate; a member of various professional associations including a member of Engineers Australia, a member of Chartered Secretaries Australia; a member of the various professional accounting associations in Australia; a marriage celebrant, mayors, town clerks and members of Parliament; a government employee with 5 or more years of continuous service; a teacher employed on a full-time basis at a school or tertiary education institution. | 13 Change to governing rules: (1) The trustee must notify the Commissioner, in the *approved form, of any change to *public ancillary fund governing rules within 21 days of the change being made. Note: Significant changes to a fund's governing rules may affect the fund's entitlement to remain endorsed as a deductible gift recipient. Penalty: 5 penalty units. Penalty: 5 penalty units. (2) However, the trustee does not need to notify the Commissioner under subsection (1) if the trustee is required to notify the Commissioner of the Australian Charities and Not-for-profits Commission of the same information under Division 65 of the Australian Charities and Not-for-profits Commission Act 2012. | 14 Trustee liability: The governing rules of a *public ancillary fund must prohibit the fund from indemnifying the trustee, or an employee, officer or *agent of the trustee, for a loss or liability attributable to: (a) a deliberate act or omission known by the trustee, employee, officer or agent to be a breach of trust; or (b) dishonesty of the trustee, employee, officer or agent; or (c) gross negligence or recklessness of the trustee, employee, officer or agent. Note: An administrative penalty under section 426-120 in Schedule 1 to the Act cannot be reimbursed from the fund, see subsection 426-120(4) in Schedule 1 to the Act. (a) a deliberate act or omission known by the trustee, employee, officer or agent to be a breach of trust; or (b) dishonesty of the trustee, employee, officer or agent; or (c) gross negligence or recklessness of the trustee, employee, officer or agent. Division 3 - Operation of a public ancillary fund | 15 Minimum annual distribution: (1) During each *financial year, a *public ancillary fund must make distributions of amounts that are in total equal to at least 4 per cent (minimum annual distribution rate) of the *market value of the fund's net assets (as at the end of the previous *financial year) in accordance with this section. Note 1: While net assets are used to determine the fund's minimum distribution, the total distribution that must be made is not net of any amount (for example, expenses of the fund). Note 2: The minimum annual distribution rate, for a financial year, may be lowered under subsections (3) and (7). Penalty: 30 penalty units if the shortfall is greater than $1,000. Penalty: 30 penalty units if the shortfall is greater than $1,000. (2) Further to subsection (1), a *public ancillary fund must distribute at least $8,800 (or the remainder of the fund if that is worth less than $8,800) during a *financial year if any expenses of the fund in relation to that financial year are paid directly or indirectly from the fund's assets or income. Note: This means that if a fund's expenses are met from outside the fund, its minimum annual distribution is the amount calculated under subsection (1). If any of a fund's expenses are paid out of the fund's assets or income, its minimum distribution is $8,800 or the amount calculated under subsection (1), whichever is greater. (3) However, no distribution is required during the *financial year in which a *public ancillary fund is established or during the 4 financial years following the financial year in which the fund is established. Note: While this instrument does not require a minimum annual distribution for newly established public ancillary funds, the trustee should still have regard to the purpose of the fund when deciding on an appropriate annual distribution during those early years. (4) A distribution is the provision of money, property or benefits. Where a fund distributes property or benefits, the *market value of the property or benefit provided is to be used in determining whether the fund has complied with subsection (1). Example 1: Where a public ancillary fund makes a gift of land to a public benevolent institution, it would include the market value of the land in calculating how much it has distributed Example 2: Where a public ancillary fund grants a lease of office space to an eligible deductible gift recipient at a discount to the market price, the fund is providing a benefit the market value of which is used in calculating how much it has distributed. The fund may determine the market value as an amount equal to the discount. Example 3: Where a public ancillary fund invests in a social impact bond that is issued by an eligible deductible gift recipient and has a return that is less than the market rate of return on a similar corporate bond issue, the fund is providing a benefit the market value of which is used in calculating how much it has distributed. The fund may determine the market value as an amount equal to the interest saved in the financial year by the deductible gift recipient from issuing the bond at a discounted rate of return. Example 4: Where a public ancillary fund lends money to an eligible deductible gift recipient at a discount to the interest rate which would be charged on a comparable loan sourced from a financial institution at arm's length, the fund is providing the borrower with a benefit equal to the market value of the interest forgone in the financial year by the lender because the borrower was not charged an arm's length rate of interest. Example 5: Where a public ancillary fund guarantees a loan provided by a financial institution to an eligible deductible gift recipient, the fund is providing a benefit the market value of which is used in calculating how much it has distributed. The fund may determine market value as an amount equal to the discount to the interest rate which would otherwise be charged on a comparable arm's length unsecured loan sourced from that financial institution. Example 6: Continuing example 5, if the deductible gift recipient defaults on the loan and the fund is called on under the guarantee to make a payment to the financial institution on behalf of the deductible gift recipient, the payment is also a distribution (being the provision of money, property or benefits). Note: The Commissioner may approve safe harbour valuation methodologies to assist trustees in calculating the market value of a benefit provided to a deductible gift recipient-see Subdivision 960-M of the Income Tax Assessment Act 1997. Example 1: Where a public ancillary fund makes a gift of land to a public benevolent institution, it would include the market value of the land in calculating how much it has distributed Example 2: Where a public ancillary fund grants a lease of office space to an eligible deductible gift recipient at a discount to the market price, the fund is providing a benefit the market value of which is used in calculating how much it has distributed. The fund may determine the market value as an amount equal to the discount. Example 3: Where a public ancillary fund invests in a social impact bond that is issued by an eligible deductible gift recipient and has a return that is less than the market rate of return on a similar corporate bond issue, the fund is providing a benefit the market value of which is used in calculating how much it has distributed. The fund may determine the market value as an amount equal to the interest saved in the financial year by the deductible gift recipient from issuing the bond at a discounted rate of return. Example 4: Where a public ancillary fund lends money to an eligible deductible gift recipient at a discount to the interest rate which would be charged on a comparable loan sourced from a financial institution at arm's length, the fund is providing the borrower with a benefit equal to the market value of the interest forgone in the financial year by the lender because the borrower was not charged an arm's length rate of interest. Example 5: Where a public ancillary fund guarantees a loan provided by a financial institution to an eligible deductible gift recipient, the fund is providing a benefit the market value of which is used in calculating how much it has distributed. The fund may determine market value as an amount equal to the discount to the interest rate which would otherwise be charged on a comparable arm's length unsecured loan sourced from that financial institution. Example 6: Continuing example 5, if the deductible gift recipient defaults on the loan and the fund is called on under the guarantee to make a payment to the financial institution on behalf of the deductible gift recipient, the payment is also a distribution (being the provision of money, property or benefits). (5) If the Commissioner requests the trustee to rectify a shortfall in the distribution for a *financial year, the trustee must comply with the request within 60 days. Penalty: 10 per cent of the shortfall as at the end of the 60 days reduced, but not below nil, by any penalty under subsection (1). Penalty: 10 per cent of the shortfall as at the end of the 60 days reduced, but not below nil, by any penalty under subsection (1). (6) A distribution made to rectify a contravention of subsection (1) does not count towards compliance with that subsection for a later year in which the rectification occurs. Accessing a lower minimum distribution rate for a financial year (7) Upon application, in the *approved form, the Commissioner may reduce (but not to zero) the minimum annual distribution rate for a fund for a *financial year. The reduction may be subject to any conditions the Commissioner thinks fit. (8) The Commissioner may reduce the minimum annual distribution rate only if the Commissioner is satisfied that there are circumstances that warrant the Commissioner reducing the rate, having regard to the matters listed in subsection (10). (9) The Commissioner may reduce the minimum annual distribution rate at any time, including after the relevant financial year has ended. (10) In determining whether, and by how much to reduce the rate, the Commissioner must have regard to: (a) the purpose and object of the fund; and (b) the general market conditions in Australia; and (c) the past, current and expected levels of returns from the fund's investments; and (d) the long-term impact on the assets of the fund from not reducing the rate for a *financial year; and (e) the level of distributions made by the fund in previous financial years; and (f) the investment strategy and distribution strategy of the fund; and (g) the size of the fund; and (h) the compliance history of the fund and the trustee; and (i) the fees and expenses of the fund; and (j) the terms and other circumstances relating to any gift to the fund under a will; and (k) any other matter the Commissioner considers relevant. Note: Having regard to general market conditions in Australia could include reviewing the Reserve Bank of Australia's target for the cash rate (which is the overnight money market interest rate), the base interest rate, current returns of other ancillary funds (year on year), and the performance of approved stock exchanges. It could also include examining changes in conditions over time. (a) the purpose and object of the fund; and (b) the general market conditions in Australia; and (c) the past, current and expected levels of returns from the fund's investments; and (d) the long-term impact on the assets of the fund from not reducing the rate for a *financial year; and (e) the level of distributions made by the fund in previous financial years; and (f) the investment strategy and distribution strategy of the fund; and (g) the size of the fund; and (h) the compliance history of the fund and the trustee; and (i) the fees and expenses of the fund; and (j) the terms and other circumstances relating to any gift to the fund under a will; and (k) any other matter the Commissioner considers relevant. (11) A *public ancillary fund that is dissatisfied with a decision of the Commissioner covered by subsection (12) may object against the decision in the manner set out in Part IVC of the Act. (12) This subsection covers the following decisions of the Commissioner: (a) a decision not to reduce the annual distribution rate under subsection (7) (after receiving an application as described in that subsection); (b) a decision not to reduce the annual distribution rate under subsection (7) to the extent requested in an application (as described in that subsection); (c) a decision to impose a condition on access to a reduced annual distribution rate under subsection (7). (a) a decision not to reduce the annual distribution rate under subsection (7) (after receiving an application as described in that subsection); (b) a decision not to reduce the annual distribution rate under subsection (7) to the extent requested in an application (as described in that subsection); (c) a decision to impose a condition on access to a reduced annual distribution rate under subsection (7). | 16 Valuations: (1) The *market value of a *public ancillary fund's assets (other than land) must be estimated at least annually. Note: See section 2B of the Acts Interpretation Act 1901 for the meaning of 'land'. (2) The *market value of land must be estimated at intervals of no more than 3 *financial years. Except as otherwise provided by this section, each estimate of the market value of land is to be used until a new estimate is obtained. (3) Subject to subsections (4) and (7), the trustee may itself estimate the *market value or arrange for a qualified valuer or another appropriate entity to make an estimate. Note 1: It is not intended that making or arranging for an estimate of market value be onerous or expensive. However, it may be prudent for a trustee to consider using a qualified valuer if the value of an asset represents a significant proportion of the fund's value or if the nature of the asset means that a valuation is likely to be difficult or complex. Note 2: The trustee may ask the Commissioner to undertake a valuation. The Commissioner may charge the trustee for undertaking a valuation, see section 359-40 in Schedule 1 to the Act. (4) However, the *market value of land must be estimated by a qualified valuer or by the Commissioner. (5) An estimate must be of the *market value as at the end of the relevant *financial year. (6) An estimate must be conducted within 2 months before or after the end of the relevant *financial year for each asset unless to do so would be unnecessarily onerous and expensive. All estimates must be completed no later than before the fund is required to give to the Commissioner the funds *income tax return for the relevant *financial year. Note: A public ancillary fund is required to lodge an income tax return even if it is exempt from income tax. The Commissioner will approve an appropriate income tax return form for public ancillary funds. (7) If the Commissioner considers an estimate of the *market value of any asset to be unreasonable, the Commissioner may request the trustee to arrange for another estimate to be obtained in the manner the Commissioner stipulates. The trustee must comply with the request. Note: The Commissioner may seek the trustee's agreement to undertake the valuation or the trustee may ask the Commissioner to undertake the valuation. Where the Commissioner undertakes a valuation, the Commissioner may charge the trustee for undertaking that valuation, see section 359-40 in Schedule 1 to the Act. (8) Whoever makes the estimate must base it on reasonably objective and supportable data. The methodology and data used for an estimate must be documented in the fund's records. Where an estimate is obtained from a qualified valuer, the trustee must also obtain from the valuer a written estimate which also sets out the valuation methodology and refers to any supporting materials used in making the estimate. Where an estimate is obtained from a qualified valuer, the trustee must also obtain from the valuer a written estimate which also sets out the valuation methodology and refers to any supporting materials used in making the estimate. | 17 Keeping accounts: (1) The trustee of a *public ancillary fund must keep, or cause to be kept, proper accounts in respect of all of the fund's receipts and payments and all financial dealings connected with the fund, and must retain those accounts for at least 5 years after the completion of the transactions or acts to which they relate. Note: See also Subdivision 382-B in Schedule 1 to the Act for rules about record-keeping obligations of deductible gift recipients. Penalty: 10 penalty units. Penalty: 10 penalty units. (2) The trustee must make the accounts available to the Commissioner on request. Penalty: 10 penalty units. Penalty: 10 penalty units. | 18 Financial statements: (1) The trustee of a *public ancillary fund must prepare, or cause to be prepared, a financial report showing the fund's financial position for each *financial year. The financial report must be prepared in accordance with this section. Penalty: 10 penalty units. Penalty: 10 penalty units. (2) The financial report must be prepared in accordance with the *accounting standards. Note: If a fund is required to prepare, and does prepare, a financial report in accordance with Subdivision 60-C of the Australian Charities and Not-for-profits Commission Act 2012, it will have satisfied this section. (3) All transactions (other than gifts of money) between a *public ancillary fund and a founder of the fund, a *relative of the founder, a donor to the fund, a *relative of the donor, the trustee, a director, officer, *agent, *member or employee of the trustee, or an *associate of any of these entities must be disclosed in the financial report. (4) The financial statements must be prepared before the trustee is required to give to the Commissioner the fund's *income tax return for the relevant *financial year. (5) The trustee must make the financial report available to the Commissioner of Taxation on request, unless the financial report has already been given to the Commissioner of the Australian Charities and Not-for-profits Commission. Penalty: 10 penalty units. Penalty: 10 penalty units. | 19 Audits: (1) In relation to each *financial year, the trustee of a *public ancillary fund must arrange for a registered company auditor (within the meaning of the Corporations Act 2001) to audit (in accordance with this section): (a) the financial report of the fund; and (b) compliance with this instrument by the fund and the trustee. Penalty: 10 penalty units. (a) the financial report of the fund; and (b) compliance with this instrument by the fund and the trustee. Penalty: 10 penalty units. (2) Despite subsection (1), if the trustee is the public trustee of a State or Territory, it may have the Auditor-General of that State or Territory undertake the audit. (3) Despite subsection (1) and unless the Commissioner, by written notice, provides otherwise in relation to a particular *public ancillary fund, a fund that meets both of the following: (a) revenue of less than $1 million for a financial year; and (b) assets of less than $1 million for a financial year; may instead have its financial report, and compliance with this instrument, for that year reviewed rather than audited. (a) revenue of less than $1 million for a financial year; and (b) assets of less than $1 million for a financial year; may instead have its financial report, and compliance with this instrument, for that year reviewed rather than audited. (4) A reviewer must also be a registered company auditor (within the meaning of the Corporations Act 2001). However, an individual who is taken to be a registered company auditor under section 324BE of the Corporations Act 2001 is also taken to be a registered company auditor for the purpose of this subsection. Note: Section 324BE has the effect of widening the class of individuals who can undertake a review to all members of a professional accounting body. (5) The auditor or reviewer must undertake the audit or review, and provide the fund with a report, in accordance with the *auditing standards. (6) The audit or review must be finalised before the fund is required to give to the Commissioner the fund's *income tax return for the relevant *financial year. (7) The trustee must make the report available to the Commissioner of Taxation on request, unless the report has already been given to the Commissioner of the Australian Charities and Not-for-profits Commission. Penalty: 10 penalty units. Penalty: 10 penalty units. | 20 Investment strategy: (1) The trustee of a *public ancillary fund must prepare and maintain a current investment strategy for the fund in accordance with this section. Penalty: 10 penalty units. Penalty: 10 penalty units. (2) An investment strategy must set out the investment objectives of the fund and detail the investment methods the trustee will adopt to achieve those objectives. (3) An investment strategy must also reflect the purpose and circumstances of the fund and have particular regard to: (a) the risk involved in making, holding and realising, and the likely return from, the fund's investments, having regard to the fund's objects and its expected cash flow requirements (including distribution requirements); and (b) the composition of the fund's investments as a whole, including the extent to which the investments are diverse or expose the fund to risks from inadequate diversification; and (c) the liquidity of the fund's investments, having regard to its expected cash flow requirements (including distribution requirements); and (d) the ability of the fund to discharge its existing and prospective liabilities; and (e) the investment restrictions imposed by *Australian laws; and (f) the status of the fund as a *registered charity (if relevant); and (g) material conflicts of interest (whether actual or perceived) in holding particular investments (including conflicts affecting individuals involved in the decision-making of the fund); and (h) the terms and other circumstances relating to any gift to the fund under a will. (a) the risk involved in making, holding and realising, and the likely return from, the fund's investments, having regard to the fund's objects and its expected cash flow requirements (including distribution requirements); and (b) the composition of the fund's investments as a whole, including the extent to which the investments are diverse or expose the fund to risks from inadequate diversification; and (c) the liquidity of the fund's investments, having regard to its expected cash flow requirements (including distribution requirements); and (d) the ability of the fund to discharge its existing and prospective liabilities; and (e) the investment restrictions imposed by *Australian laws; and (f) the status of the fund as a *registered charity (if relevant); and (g) material conflicts of interest (whether actual or perceived) in holding particular investments (including conflicts affecting individuals involved in the decision-making of the fund); and (h) the terms and other circumstances relating to any gift to the fund under a will. (4) The trustee must implement the investment strategy, and must ensure that all investment decisions are made in accordance with it. Penalty: 15 penalty units. Penalty: 15 penalty units. (5) The investment strategy (and a record of the associated decision-making processes) must be available in a written form so that the trustee, an auditor, a reviewer or the Commissioner can determine whether the fund has complied with this instrument and other *Australian laws. Penalty: 10 penalty units. Penalty: 10 penalty units. | 21 Investment limitations: (1) The trustee of a *public ancillary fund must not *borrow money or maintain an existing borrowing of money. Penalty: 30 penalty units. Penalty: 30 penalty units. (2) However, subsection (1) does not prohibit a trustee from *borrowing money if: (a) the purpose of the borrowing is to enable the trustee to make a distribution, to a *deductible gift recipient, to comply with this instrument; and apart from the borrowing, the trustee would be unable to make the distribution; and (b) the period of the borrowing does not exceed 90 days; and (c) the borrowing, when made, would not result in total borrowings by the fund exceeding 10 per cent of the *market value of the fund's assets. (a) the purpose of the borrowing is to enable the trustee to make a distribution, to a *deductible gift recipient, to comply with this instrument; and apart from the borrowing, the trustee would be unable to make the distribution; and (b) the period of the borrowing does not exceed 90 days; and (c) the borrowing, when made, would not result in total borrowings by the fund exceeding 10 per cent of the *market value of the fund's assets. (3) Subsection (1) also does not apply to the acquisition of a financial instrument excluded by the Commissioner, by written notice, from that subsection in relation to a fund. (4) The trustee of a *public ancillary fund must ensure the fund's investments are made and maintained on an *arm's length basis, unless another provision of this instrument allows otherwise. Penalty: 30 penalty units. Penalty: 30 penalty units. (5) The trustee of a *public ancillary fund must not give a security over, or in relation to, an asset of the fund. Penalty: 30 penalty units. Penalty: 30 penalty units. (6) However, subsection (5) does not apply to: (a) a financial instrument excluded by the Commissioner from that subsection in relation to a fund; or (b) an agreement to guarantee the repayment of any money lent by an arm's length creditor (including any related unpaid interest or fees) for the sole benefit of one or more *deductible gift recipients to which the fund may make a distribution. (a) a financial instrument excluded by the Commissioner from that subsection in relation to a fund; or (b) an agreement to guarantee the repayment of any money lent by an arm's length creditor (including any related unpaid interest or fees) for the sole benefit of one or more *deductible gift recipients to which the fund may make a distribution. (7) The trustee of a *public ancillary fund: (a) must ensure the fund does not acquire an asset (except by way of gift) from; and (b) must not make a loan or provide any other kind of financial assistance to; a founder of the fund, a *relative of the founder, a donor to the fund, a *relative of the donor, the trustee, a director, officer, agent, *member or employee of the trustee, or an *associate of any of these entities except: (c) by way of an arms' length commercial transaction; or (d) on terms each of which is more favourable to the fund than would otherwise be expected under an arms' length transaction. Penalty: 30 penalty units. (a) must ensure the fund does not acquire an asset (except by way of gift) from; and (b) must not make a loan or provide any other kind of financial assistance to; a founder of the fund, a *relative of the founder, a donor to the fund, a *relative of the donor, the trustee, a director, officer, agent, *member or employee of the trustee, or an *associate of any of these entities except: (c) by way of an arms' length commercial transaction; or (d) on terms each of which is more favourable to the fund than would otherwise be expected under an arms' length transaction. Penalty: 30 penalty units. (8) The trustee of a *public ancillary fund must keep the assets of the fund separate from all other assets. Penalty: 30 penalty units. Penalty: 30 penalty units. (9) However, subsection (8) does not prevent a licensed trustee company (within the meaning of the Corporations Act 2001) or the public trustee of a State or Territory from operating common funds for investment purposes. (10) The trustee of a *public ancillary fund must ensure that the fund does not acquire an asset (except by way of gift) if the asset is a *collectable (or would be a collectable but for the asset not being used or kept mainly for an entity's personal use or enjoyment). If the fund acquires such an asset by way of gift, it must sell or distribute the asset within 12 months after acquiring it. Penalty: 30 penalty units. Penalty: 30 penalty units. (11) The trustee of a *public ancillary fund must ensure the fund does not *carry on a *business. Penalty: An amount equal to 25 per cent of the net profit (if any) of the business for each *financial year during all or part of which the contravention continues. Penalty: An amount equal to 25 per cent of the net profit (if any) of the business for each *financial year during all or part of which the contravention continues. (12) However, a trustee does not contravene subsection (11) in the following situtations: (a) merely because the fund's passive investment activities, because of repetition, volume and regularity, mean that the fund is *carrying on a *business; (b) the fund undertakes a public fundraising appeal. Note: This subsection has the effect that the mere holding of, or dealing in, investments, such as shares or rental properties, for the purpose of deriving income that can be distributed to eligible deductible gift recipients, does not contravene subsection (11). Example: A public fundraising appeal would including a public appeal for donations, a lamington drive, a raffle, and a charity ball. (a) merely because the fund's passive investment activities, because of repetition, volume and regularity, mean that the fund is *carrying on a *business; (b) the fund undertakes a public fundraising appeal. Example: A public fundraising appeal would including a public appeal for donations, a lamington drive, a raffle, and a charity ball. | 22 Uncommercial transactions and benefits to founders and donors: (1) The trustee of *public ancillary fund must ensure the fund does not enter into any transaction that is uncommercial when entered into, unless the transaction is: (a) with a *deductible gift recipient covered by item 1 in the table in section 30-15 of the Income Tax Assessment Act 1997; and (b) in the course or furtherance of the fund's purpose. Penalty: 30 penalty units. (a) with a *deductible gift recipient covered by item 1 in the table in section 30-15 of the Income Tax Assessment Act 1997; and (b) in the course or furtherance of the fund's purpose. Penalty: 30 penalty units. (2) However, subsection (1) does not prevent the fund from entering into an uncommercial transaction on terms each of which is more favourable to the fund than would otherwise be expected under an arms' length transaction. (3) The trustee of a *public ancillary fund must ensure the fund does not *provide any benefit (except as set out in section 23), directly or indirectly, to: (a) the trustee; or (b) a *member, director, employee, *agent or officer of the trustee; or (c) a donor to the fund; or (d) a founder of the fund; or (e) a *relative of an individual covered by paragraph (c) or (d); or (f) an *associate of any of those entities (other than a *deductible gift recipient). Penalty: An amount equal to the amount or value of the benefit provided. (a) the trustee; or (b) a *member, director, employee, *agent or officer of the trustee; or (c) a donor to the fund; or (d) a founder of the fund; or (e) a *relative of an individual covered by paragraph (c) or (d); or (f) an *associate of any of those entities (other than a *deductible gift recipient). Penalty: An amount equal to the amount or value of the benefit provided. | 23 Fees and expenses: The trustee of a *public ancillary fund may apply income or capital of the fund: (a) to pay or reimburse the trustee for reasonable expenses incurred on behalf of the fund; and (b) to pay fair and reasonable remuneration for the trustee's services in administering the fund. (a) to pay or reimburse the trustee for reasonable expenses incurred on behalf of the fund; and (b) to pay fair and reasonable remuneration for the trustee's services in administering the fund. | 24 Donors: Note: A public ancillary fund is public in nature. This characteristic implies that it was and remains the intention of the founders or promoters of the fund that the public will contribute to the fund and that the public participates in the administration of the fund. These features of a public ancillary fund can be contrasted with those of a private ancillary fund where there is a close relationship between those who establish the fund, those who donate to it and those that operate the fund. (1) The trustee of a *public ancillary fund must ensure the public is regularly invited to contribute to the fund. Penalty: 30 penalty units. Note 1: Due to the public nature of a public ancillary fund, it will be good governance for a trustee to review non binding preferences and other feedback provided by donors, before making distributions, unless the governing rules provide otherwise. Note 2: A public ancillary fund may establish sub funds in relation to donations from particular donors. However, the fund cannot be under any obligation to comply with requests from those donors. Penalty: 30 penalty units. (2) The fund must: (a) issue a receipt for every gift it receives; and (b) include on the receipt the name and *ABN of the fund, the name of the donor and a statement that the receipt is for a gift received by the fund. (a) issue a receipt for every gift it receives; and (b) include on the receipt the name and *ABN of the fund, the name of the donor and a statement that the receipt is for a gift received by the fund. | 25 Compliance with all relevant laws: The trustee of a *public ancillary fund must ensure the trustee and the fund comply with all relevant *Australian laws, all legally binding directions given to the trustee by the Commissioner and all the requirements contained in this instrument. Division 4 - Winding up, or ceasing to be, a public ancillary fund | 26 Winding up, or ceasing to be, a public ancillary fund: If a fund is wound up, or ceases to be a *public ancillary fund, all of the fund's net assets must be provided as described in paragraph (a) of item 2 of the table in section 30-15 of the Income Tax Assessment Act 1997. Note: see also subsection 9(3). | 27 Portability: (1) With the agreement of the Commissioner, a *public ancillary fund may transfer assets to another *ancillary fund if: (a) the public ancillary fund does one of the following: (i) if the public ancillary fund operates sub funds-the fund transfers all of the net assets of one of more sub funds to that ancillary fund; or (ii) otherwise-transfers all of its net assets to that ancillary fund; and (b) the public ancillary fund has already complied with section 15 for that financial year (about minimum annual distributions); and (c) none of the net assets referred to in paragraph (a) have been received from another ancillary fund during the 2 previous financial years. (a) the public ancillary fund does one of the following: (i) if the public ancillary fund operates sub funds-the fund transfers all of the net assets of one of more sub funds to that ancillary fund; or (ii) otherwise-transfers all of its net assets to that ancillary fund; and (b) the public ancillary fund has already complied with section 15 for that financial year (about minimum annual distributions); and (c) none of the net assets referred to in paragraph (a) have been received from another ancillary fund during the 2 previous financial years. (i) if the public ancillary fund operates sub funds-the fund transfers all of the net assets of one of more sub funds to that ancillary fund; or (ii) otherwise-transfers all of its net assets to that ancillary fund; and (2) The Commissioner must not agree to a transfer of assets under subsection (1) if the transfer involves transferring assets contributed, either directly or indirectly, by the general public from a public ancillary fund to a private ancillary fund. Division 1 - Transitional rules for pre-2012 public ancillary funds Note: This Division sets out transitional rules modifying how Part 2 applies to a public ancillary fund that was endorsed as a deductible gift recipient under item 2 in the table in section 30-15 of the Income Tax Assessment Act 1997 at the end of 30 December 2011. | 28 Governing rules inconsistent with these guidelines: (1) If: (a) a *public ancillary fund does not have only trustees that are a *constitutional corporations; and (b) the fund was a public ancillary fund that was endorsed as a *deductible gift recipient under item 2 in the table in section 30 15 of the Income Tax Assessment Act 1997 at the end of 30 December 2011; then subsection 12(3) does not apply to the fund. Instead, a majority of the active trustees must be responsible persons. (a) a *public ancillary fund does not have only trustees that are a *constitutional corporations; and (b) the fund was a public ancillary fund that was endorsed as a *deductible gift recipient under item 2 in the table in section 30 15 of the Income Tax Assessment Act 1997 at the end of 30 December 2011; then subsection 12(3) does not apply to the fund. Instead, a majority of the active trustees must be responsible persons. (2) If a *public ancillary fund had an existing borrowing on 30 December 2011, the fund may maintain that borrowing despite subsection 21(1). However, the fund may not alter the terms of the borrowing without the prior agreement of the Commissioner. Division 2 - Things done under the Public Ancillary Fund Guidelines 2011 Note: This Division sets out transitional rules modifying how Part 2 applies to a public ancillary fund to ensure a seamless transition between the public ancillary Guidelines 2011 and this instrument. | 29 Things done under the public ancillary Fund Guidelines 2009: (1) If: (a) a thing was done for a particular purpose under the public ancillary Fund Guidelines 2011 as in force immediately before that instrument was repealed; and (b) the thing could be done for that purpose under this instrument; the thing has effect for the purposes of this instrument as if it had been done for that purpose under this instrument. (a) a thing was done for a particular purpose under the public ancillary Fund Guidelines 2011 as in force immediately before that instrument was repealed; and (b) the thing could be done for that purpose under this instrument; the thing has effect for the purposes of this instrument as if it had been done for that purpose under this instrument. (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made. Division 3 - Transitional rule: coronavirus economic response | 30 Carry forward credit for distributions in excess of minimum: (1) This section applies to a *public ancillary fund if the fund exceeded its annual minimum distribution for the *financial years 2019-20 to 2020-21, as calculated under subsection (2), by more than 4. (2) Work out how much a *public ancillary fund exceeded its annual minimum distribution for the *financial years 2019-20 to 2020-21 as follows: Method statement Step 1. Work out the fund's actual distribution for the 2019-20 financial year by dividing the fund's distributions made in that financial year by the *market value of the fund's net assets (as at the end of the previous financial year). The result should be expressed as a percentage and rounded to the nearest whole number. Step 2. Work out the fund's actual distribution for the 2020-21 financial year by dividing the fund's distributions made in that financial year by the market value of the fund's net assets (as at the end of the previous financial year). The result should be expressed as a percentage and rounded to the nearest whole number. Step 3. Add the result of step 1 with the result of step 2. Step 4. Reduce the result of step 3 by 8, but not so as to reduce the result to an amount less than nil. The result is how much a *public ancillary fund exceeded its annual minimum distribution for the financial years 2019-20 to 2020-21. Step 1. Work out the fund's actual distribution for the 2019-20 financial year by dividing the fund's distributions made in that financial year by the *market value of the fund's net assets (as at the end of the previous financial year). The result should be expressed as a percentage and rounded to the nearest whole number. Step 2. Work out the fund's actual distribution for the 2020-21 financial year by dividing the fund's distributions made in that financial year by the market value of the fund's net assets (as at the end of the previous financial year). The result should be expressed as a percentage and rounded to the nearest whole number. Step 3. Add the result of step 1 with the result of step 2. Step 4. Reduce the result of step 3 by 8, but not so as to reduce the result to an amount less than nil. The result is how much a *public ancillary fund exceeded its annual minimum distribution for the financial years 2019-20 to 2020-21. (3) Where this section applies, the minimum annual distribution rate for a *public ancillary fund the purposes of subsection 15(1) for a *financial year covered by subsection (4) of this section is 3 per cent. (4) The following are the *financial years covered by this subsection for a *public ancillary fund: (a) the 2021-22 financial year; and (b) the 2022-23 financial year; and (c) a subsequent financial year or years for each amount of 2 the result of the method statement in subsection (2) exceeds 4. Example: If the result of the method statement in subsection (2) is 7 for a public ancillary fund, the 2023-24 financial year is also covered by subsection (4). (a) the 2021-22 financial year; and (b) the 2022-23 financial year; and (c) a subsequent financial year or years for each amount of 2 the result of the method statement in subsection (2) exceeds 4. Example: If the result of the method statement in subsection (2) is 7 for a public ancillary fund, the 2023-24 financial year is also covered by subsection (4). Public Ancillary Fund Guidelines 2011 | 1 The whole of the instrument: Repeal the instrument. Taxation Administration (Private Ancillary Fund) Guidelines 2019 | 2 At the end of section 15: Add: (11) A *private ancillary fund that is dissatisfied with a decision of the Commissioner covered by subsection (12) may object against the decision in the manner set out in Part IVC of the Act. (12) This subsection covers the following decisions of the Commissioner: (a) a decision not to reduce the annual distribution rate under subsection (7) (after receiving an application as described in that subsection); (b) a decision not to reduce the annual distribution rate under subsection (7) to extent requested in an application (as described in that subsection); (c) a decision to impose a condition on access to a reduced annual distribution rate under subsection (7). (a) a decision not to reduce the annual distribution rate under subsection (7) (after receiving an application as described in that subsection); (b) a decision not to reduce the annual distribution rate under subsection (7) to extent requested in an application (as described in that subsection); (c) a decision to impose a condition on access to a reduced annual distribution rate under subsection (7). | 3 Section 27 (Note 2): Omit \" Public Ancillary Fund Guidelines 2011 \", substitute \" Taxation Administration (Public Ancillary Fund) Guidelines 2022 \". | 4 Paragraph 29(1)(a): Omit \"single\", substitute \"sole\".", "Related_Explanatory_Statements": "PAF 2022/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/PAF20221/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAF 2019/1", "Title": "Taxation Administration (Private Ancillary Fund) Guidelines 2019", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Not-for-profit > Ancillary funds > 2019", "Date_of_Issue": "25 February 2022", "Signatory": "Zed Seselja Assistant Minister for Finance, Charities and Electoral Matters", "Registration_Number": "F2022C00244", "Registration_Date": "1 March 2022", "Body": "1 Name: This instrument is the Taxation Administration (Private Ancillary Fund) Guidelines 2019. Includes amendments up to: Taxation Administration (Coronavirus Economic Response Package - Ancillary Funds) Amendment Guidelines 2020. | 3 Authority: This instrument is made under the Taxation Administration Act 1953. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 5 Interpretation: (1) In this instrument: distribution has the meaning given by subsection 15(4). governing rules has the same meaning as in the Australian Charities and Not-for-profits Commission Act 2012. responsible person has the meaning given by subsections 12(7) and (8). the Act means the Taxation Administration Act 1953. trustee, if a fund has 2 or more trustees, means all of those trustees jointly, or any of them severally, as the case requires. distribution has the meaning given by subsection 15(4). governing rules has the same meaning as in the Australian Charities and Not-for-profits Commission Act 2012. responsible person has the meaning given by subsections 12(7) and (8). the Act means the Taxation Administration Act 1953. trustee, if a fund has 2 or more trustees, means all of those trustees jointly, or any of them severally, as the case requires. (2) Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this instrument as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act. Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time. Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997. . (3) The interpretation rules in Division 950 of Income Tax Assessment Act 1997 also apply to this instrument. Note 1: To find definitions of asterisked terms: see section 995-1 of the Income Tax Assessment Act 1997. However, some defined terms may not be asterisked: see section 2-15 of the Income Tax Assessment Act 1997. Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. | 6 Penalties: If a person is liable to an administrative penalty under section 426-120 in Schedule 1 to the Act because of a contravention of a provision of this instrument, the amount of the administrative penalty is the penalty that this instrument sets out, or the penalty worked out in accordance with this instrument, in relation to that provision of this instrument. Note 1: The Commissioner may remit all or part of an administrative penalty: see section 298-20 in Schedule 1 to the Act. Note 2: An administrative penalty under section 426-120 in Schedule 1 to the Act cannot be reimbursed from the fund: see subsection 426-120(4) in Schedule 1 to the Act. Note: This Part sets out the rules, made under section 426-110 in Schedule 1 to the Act, a private ancillary fund and its trustee must comply with in order for the fund to be endorsed, and remain endorsed, as a deductible gift recipient. Division 1 - General | 7 Object of this Part: The object of this Part is to set minimum standards for the governance and conduct of a *private ancillary fund and its trustee. | 8 General principles: A *private ancillary fund must be established, maintained and wound up in accordance with the following principles: (a) it is an *ancillary fund; and (b) it is philanthropic in character; and (c) it is a vehicle for private philanthropy; and (d) it is a trust that meets all of the following: (i) it seeks to comply with all relevant laws and obligations; and (ii) it is open, transparent and accountable to the public (through the Commissioner of Taxation, and if it is a *registered charity, the Commissioner of the Australian Charities and Not-for-profits Commission). Note: This section is not intended to affect either Commissioner's obligations to protect the confidentiality of a private ancillary fund's information under privacy, and secrecy and disclosure laws. (a) it is an *ancillary fund; and (b) it is philanthropic in character; and (c) it is a vehicle for private philanthropy; and (d) it is a trust that meets all of the following: (i) it seeks to comply with all relevant laws and obligations; and (ii) it is open, transparent and accountable to the public (through the Commissioner of Taxation, and if it is a *registered charity, the Commissioner of the Australian Charities and Not-for-profits Commission). (i) it seeks to comply with all relevant laws and obligations; and (ii) it is open, transparent and accountable to the public (through the Commissioner of Taxation, and if it is a *registered charity, the Commissioner of the Australian Charities and Not-for-profits Commission). Division 2 - Establishing a private ancillary fund | 9 Purpose and objects of the fund: (1) A *private ancillary fund must be established and maintained, under a will or an instrument of trust, as a valid trust. (2) A *private ancillary fund must be established and maintained solely as described in item 2 of the table in section 30-15 of the Income Tax Assessment Act 1997. (3) A *private ancillary fund's governing rules must: (a) include objects that clearly set out the purposes of the fund; and (b) require that, on the fund winding up or ceasing to be a private ancillary fund, its net assets must be provided to a recipient described in paragraph (a) of item 2 of the table in section 30-15 of the Income Tax Assessment Act 1997. Note: Paragraph (a) of item 2 of the table in section 30-15 provides that the sole purpose of an ancillary fund must be to provide money, property or benefits to a fund, authority or institution, gifts to which are deductible under item 1 of that table. (a) include objects that clearly set out the purposes of the fund; and (b) require that, on the fund winding up or ceasing to be a private ancillary fund, its net assets must be provided to a recipient described in paragraph (a) of item 2 of the table in section 30-15 of the Income Tax Assessment Act 1997. | 10 Not-for-profit: (1) A *private ancillary fund must be established and operated as a not-for-profit entity. (2) A *private ancillary fund's governing rules must clearly set out that it is established and operated as a not-for-profit entity. | 11 Operated only in Australia: (1) A *private ancillary fund must be established and operated only in Australia. (2) However, subsection (1) does not prevent a *private ancillary fund from making a distribution to an eligible *deductible gift recipient that operates outside Australia. | 12 Trustees: (1) The trustee of a *private ancillary fund must exercise the same degree of care, diligence and skill that a prudent individual would exercise in managing the affairs of others. (2) At all times, at least one of the individuals involved in the decision-making of a *private ancillary fund must be a responsible person. Note: This requirement is similar to (but less strict than) the requirement applying to public ancillary funds (see Bray v Federal Commissioner of Taxation (1978) 140 CLR 560). (3) A responsible person must be an active director of the trustee and a member of any other controlling body of the fund. (4) The trustee, or any other controlling body of the fund, must not exercise any discretion or power while subsections (2) and (3) are not being complied with, except: (a) to appoint a new trustee; or (b) to protect the property of the fund; or (c) to deal with an urgent matter that cannot be postponed. (a) to appoint a new trustee; or (b) to protect the property of the fund; or (c) to deal with an urgent matter that cannot be postponed. (5) Subsections (2), (3) and (4) do not apply to a *private ancillary fund that has the public trustee of a State or Territory as its trustee. (6) An individual must not be a director of a trustee, or a member of any other controlling body of the fund, if the individual has been convicted of a taxation offence (within the meaning of Part III of the Act) that is an indictable offence. If an existing director or member is convicted of such an offence, the individual must cease to be a director within 1 month after the conviction. (7) A responsible person is an individual with a degree of responsibility to the Australian community as a whole, and includes an individual before whom a statutory declaration may be made. Note: Generally, individuals who are accepted as having a degree of responsibility to the community as a whole are known to a broad section of the community because they perform a public function or they belong to a professional body which has a professional code of ethics and rules of conduct. Individuals who have received formal recognition from the Government for their services to the community (for example, an Order of Australia award) will also usually have the requisite degree of responsibility. For further information see Taxation Ruling TR 95/27 which can be viewed on the Australian Taxation Office's website (http://www.ato.gov.au). Example: An individual before whom a statutory declaration may be made includes those who are licensed or registered to practise in a range of occupations such as a dentist, legal or medical practitioner; a nurse, a pharmacist, a bailiff, a bank officer or officer of a building society or credit union with 5 or more continuous years of service; a clerk of the court; a justice of the peace, a judge, a magistrate; a member of various professional associations including a member of Engineers Australia, a member of Chartered Secretaries Australia; a member of the various professional accounting associations in Australia; a marriage celebrant, mayors, town clerks and members of Parliament; a government employee with 5 or more years of continuous service; a teacher employed on a full-time basis at a school or tertiary education institution. Example: An individual before whom a statutory declaration may be made includes those who are licensed or registered to practise in a range of occupations such as a dentist, legal or medical practitioner; a nurse, a pharmacist, a bailiff, a bank officer or officer of a building society or credit union with 5 or more continuous years of service; a clerk of the court; a justice of the peace, a judge, a magistrate; a member of various professional associations including a member of Engineers Australia, a member of Chartered Secretaries Australia; a member of the various professional accounting associations in Australia; a marriage celebrant, mayors, town clerks and members of Parliament; a government employee with 5 or more years of continuous service; a teacher employed on a full-time basis at a school or tertiary education institution. (8) The responsible person cannot be: (a) a donor to the fund who has contributed more than $10,000 (in total); or (b) a founder of the fund; or (c) a *relative of an individual covered by paragraph (a) or (b); or (d) an *associate of an individual covered by paragraph (a) or (b); or (e) except with the consent of the Commissioner, by written notice, an employee or *agent of an individual covered paragraph (a) or (b). (a) a donor to the fund who has contributed more than $10,000 (in total); or (b) a founder of the fund; or (c) a *relative of an individual covered by paragraph (a) or (b); or (d) an *associate of an individual covered by paragraph (a) or (b); or (e) except with the consent of the Commissioner, by written notice, an employee or *agent of an individual covered paragraph (a) or (b). | 13 Change to governing rules: (1) The trustee must notify the Commissioner, in the *approved form, of any change to *private ancillary fund governing rules within 21 days of the change being made. Note: Significant changes to a fund's governing rules may affect the fund's entitlement to remain endorsed as a deductible gift recipient. Penalty: 5 penalty units. Penalty: 5 penalty units. (2) However, the trustee does not need to notify the Commissioner under subsection (1) if the trustee is required to notify the Commissioner of the Australian Charities and Not-for-profits Commission of the same information under Division 65 of the Australian Charities and Not-for-profits Commission Act 2012. | 14 Trustee liability: The governing rules of a *private ancillary fund must prohibit the fund from indemnifying the trustee, or an employee, officer or *agent of the trustee, for a loss or liability attributable to: (a) a deliberate act or omission known by the trustee, employee, officer or agent to be a breach of trust; or (b) dishonesty of the trustee, employee, officer or agent; or (c) gross negligence or recklessness of the trustee, employee, officer or agent. Note: An administrative penalty under section 426-120 in Schedule 1 to the Act cannot be reimbursed from the fund, see subsection 426-120(4) in Schedule 1 to the Act. (a) a deliberate act or omission known by the trustee, employee, officer or agent to be a breach of trust; or (b) dishonesty of the trustee, employee, officer or agent; or (c) gross negligence or recklessness of the trustee, employee, officer or agent. Division 3 - Operation of a private ancillary fund | 15 Minimum annual distribution: (1) During each *financial year, a *private ancillary fund must make distributions of amounts that are in total equal to at least 5 per cent (minimum annual distribution rate) of the *market value of the fund's net assets (as at the end of the previous *financial year) in accordance with this section. Note 1: While net assets are used to determine the fund's minimum distribution, the total distribution that must be made is not net of any amount (for example, expenses of the fund). Note 2: The minimum annual distribution rate, for a financial year, may be lowered under subsections (3) and (7). Penalty: 30 penalty units if the shortfall is greater than $1,000. Penalty: 30 penalty units if the shortfall is greater than $1,000. (2) Further to subsection (1), a *private ancillary fund must distribute at least $11,000 (or the remainder of the fund if that is worth less than $11,000) during a *financial year if any expenses of the fund in relation to that financial year are paid directly or indirectly from the fund's assets or income. Note: This means that if a fund's expenses are met from outside the fund, its minimum annual distribution is the amount calculated under subsection (1). If any of a fund's expenses are paid out of the fund's assets or income, its minimum distribution is $11,000 or the amount calculated under subsection (1), whichever is greater. (3) However, no distribution is required during the *financial year in which a *private ancillary fund is established. (4) A distribution is the provision of money, property or benefits. Where a fund distributes property or benefits, the *market value of the property or benefit provided is to be used in determining whether the fund has complied with subsection (1). Example 1: Where a private ancillary fund makes a gift of land to a public benevolent institution, it would include the market value of the land in calculating how much it has distributed Example 2: Where a private ancillary fund grants a lease of office space to an eligible deductible gift recipient at a discount to the market price, the fund is providing a benefit the market value of which is used in calculating how much it has distributed. The fund may determine the market value as an amount equal to the discount. Example 3: Where a private ancillary fund invests in a social impact bond that is issued by an eligible deductible gift recipient and has a return that is less than the market rate of return on a similar corporate bond issue, the fund is providing a benefit the market value of which is used in calculating how much it has distributed. The fund may determine the market value as an amount equal to the interest saved in the financial year by the deductible gift recipient from issuing the bond at a discounted rate of return. Example 4: Where a private ancillary fund lends money to an eligible deductible gift recipient at a discount to the interest rate which would be charged on a comparable loan sourced from a financial institution at arm's length, the fund is providing the borrower with a benefit equal to the market value of the interest forgone in the financial year by the lender because the borrower was not charged an arm's length rate of interest. Example 5: Where a private ancillary fund guarantees a loan provided by a financial institution to an eligible deductible gift recipient, the fund is providing a benefit the market value of which is used in calculating how much it has distributed. The fund may determine market value as an amount equal to the discount to the interest rate which would otherwise be charged on a comparable arm's length unsecured loan sourced from that financial institution. Example 6: Continuing example 5, if the deductible gift recipient defaults on the loan and the fund is called on under the guarantee to make a payment to the financial institution on behalf of the deductible gift recipient, the payment is also a distribution (being the provision of money, property or benefits). Note: The Commissioner may approve safe harbour valuation methodologies to assist trustees in calculating the market value of a benefit provided to a deductible gift recipient-see Subdivision 960-M of the Income Tax Assessment Act 1997. Example 1: Where a private ancillary fund makes a gift of land to a public benevolent institution, it would include the market value of the land in calculating how much it has distributed Example 2: Where a private ancillary fund grants a lease of office space to an eligible deductible gift recipient at a discount to the market price, the fund is providing a benefit the market value of which is used in calculating how much it has distributed. The fund may determine the market value as an amount equal to the discount. Example 3: Where a private ancillary fund invests in a social impact bond that is issued by an eligible deductible gift recipient and has a return that is less than the market rate of return on a similar corporate bond issue, the fund is providing a benefit the market value of which is used in calculating how much it has distributed. The fund may determine the market value as an amount equal to the interest saved in the financial year by the deductible gift recipient from issuing the bond at a discounted rate of return. Example 4: Where a private ancillary fund lends money to an eligible deductible gift recipient at a discount to the interest rate which would be charged on a comparable loan sourced from a financial institution at arm's length, the fund is providing the borrower with a benefit equal to the market value of the interest forgone in the financial year by the lender because the borrower was not charged an arm's length rate of interest. Example 5: Where a private ancillary fund guarantees a loan provided by a financial institution to an eligible deductible gift recipient, the fund is providing a benefit the market value of which is used in calculating how much it has distributed. The fund may determine market value as an amount equal to the discount to the interest rate which would otherwise be charged on a comparable arm's length unsecured loan sourced from that financial institution. Example 6: Continuing example 5, if the deductible gift recipient defaults on the loan and the fund is called on under the guarantee to make a payment to the financial institution on behalf of the deductible gift recipient, the payment is also a distribution (being the provision of money, property or benefits). (5) If the Commissioner requests the trustee to rectify a shortfall in the distribution for a *financial year, the trustee must comply with the request within 60 days. Penalty: 10 per cent of the shortfall as at the end of the 60 days reduced, but not below nil, by any penalty under subsection (1). Penalty: 10 per cent of the shortfall as at the end of the 60 days reduced, but not below nil, by any penalty under subsection (1). (6) A distribution made to rectify a contravention of subsection (1) does not count towards compliance with that subsection for a later year in which the rectification occurs. Accessing a lower minimum distribution rate for a financial year (7) Upon application, in the *approved form, the Commissioner may reduce (but not to zero) the minimum annual distribution rate for a fund for a *financial year. The reduction may be subject to any conditions the Commissioner thinks fit. (8) The Commissioner may reduce the minimum annual distribution rate only if the Commissioner is satisfied that there are circumstances that warrant the Commissioner reducing the rate, having regard to the matters listed in subsection (10). (9) The Commissioner may reduce the minimum annual distribution rate at any time, including after the relevant financial year has ended. (10) In determining whether, and by how much to reduce the rate, the Commissioner must have regard to: (a) the purpose and object of the fund; and (b) the general market conditions in Australia; and (c) the past, current and expected levels of returns from the fund's investments; and (d) the long-term impact on the assets of the fund from not reducing the rate for a *financial year; and (e) the level of distributions made by the fund in previous financial years; and (f) the investment strategy and distribution strategy of the fund; and (g) the size of the fund; and (h) the compliance history of the fund and the trustee; and (i) the fees and expenses of the fund; and (j) the terms and other circumstances relating to any gift to the fund under a will; and (k) any other matter the Commissioner considers relevant. Note: Having regard to general market conditions in Australia could include reviewing the Reserve Bank of Australia's target for the cash rate (which is the overnight money market interest rate), the base interest rate, current returns of other ancillary funds (year on year), and the performance of approved stock exchanges. It could also include examining changes in conditions over time. (a) the purpose and object of the fund; and (b) the general market conditions in Australia; and (c) the past, current and expected levels of returns from the fund's investments; and (d) the long-term impact on the assets of the fund from not reducing the rate for a *financial year; and (e) the level of distributions made by the fund in previous financial years; and (f) the investment strategy and distribution strategy of the fund; and (g) the size of the fund; and (h) the compliance history of the fund and the trustee; and (i) the fees and expenses of the fund; and (j) the terms and other circumstances relating to any gift to the fund under a will; and (k) any other matter the Commissioner considers relevant. (11) A *private ancillary fund that is dissatisfied with a decision of the Commissioner covered by subsection (12) may object against the decision in the manner set out in Part IVC of the Act. (12) This subsection covers the following decisions of the Commissioner: (a) a decision not to reduce the annual distribution rate under subsection (7) (after receiving an application as described in that subsection); (b) a decision not to reduce the annual distribution rate under subsection (7) to extent requested in an application (as described in that subsection); (c) a decision to impose a condition on access to a reduced annual distribution rate under subsection (7). (a) a decision not to reduce the annual distribution rate under subsection (7) (after receiving an application as described in that subsection); (b) a decision not to reduce the annual distribution rate under subsection (7) to extent requested in an application (as described in that subsection); (c) a decision to impose a condition on access to a reduced annual distribution rate under subsection (7). | 16 Valuations: (1) The *market value of a *private ancillary fund's assets (other than land) must be estimated at least annually. Note: See section 2B of the Acts Interpretation Act 1901 for the meaning of 'land'. (2) The *market value of land must be estimated at intervals of no more than 3 *financial years. Except as otherwise provided by this section, each estimate of the market value of land is to be used until a new estimate is obtained. (3) Subject to subsections (4) and (7), the trustee may itself estimate the *market value or arrange for a qualified valuer or another appropriate entity to make an estimate. Note 1: It is not intended that making or arranging for an estimate of market value be onerous or expensive. However, it may be prudent for a trustee to consider using a qualified valuer if the value of an asset represents a significant proportion of the fund's value or if the nature of the asset means that a valuation is likely to be difficult or complex. Note 2: The trustee may ask the Commissioner to undertake a valuation. The Commissioner may charge the trustee for undertaking a valuation, see section 359-40 in Schedule 1 to the Act. (4) However, the *market value of land must be estimated by a qualified valuer or by the Commissioner. (5) An estimate must be of the *market value as at the end of the relevant *financial year. (6) An estimate must be conducted within 2 months before or after the end of the relevant *financial year for each asset unless to do so would be unnecessarily onerous and expensive. All estimates must be completed no later than before the fund is required to give to the Commissioner its *income tax return for the relevant *financial year. Note: A private ancillary fund is required to lodge an income tax return even if it is exempt from income tax. The Commissioner will approve an appropriate income tax return form for private ancillary funds. (7) If the Commissioner considers an estimate of the *market value of any asset to be unreasonable, the Commissioner may request the trustee to arrange for another estimate to be obtained in the manner the Commissioner stipulates. The trustee must comply with the request. Note: The Commissioner may seek the trustee's agreement to undertake the valuation or the trustee may ask the Commissioner to undertake the valuation. Where the Commissioner undertakes a valuation, the Commissioner may charge the trustee for undertaking that valuation, see section 359-40 in Schedule 1 to the Act. (8) Whoever makes the estimate must base it on reasonably objective and supportable data. The methodology and data used for an estimate must be documented in the fund's records. Where an estimate is obtained from a qualified valuer, the trustee must also obtain from the valuer a written estimate which also sets out the valuation methodology and refers to any supporting materials used in making the estimate. Where an estimate is obtained from a qualified valuer, the trustee must also obtain from the valuer a written estimate which also sets out the valuation methodology and refers to any supporting materials used in making the estimate. | 17 Keeping accounts: (1) The trustee of a *private ancillary fund must keep, or cause to be kept, proper accounts in respect of all of the fund's receipts and payments and all financial dealings connected with the fund, and must retain those accounts for at least 5 years after the completion of the transactions or acts to which they relate. Note: See also Subdivision 382-B in Schedule 1 to the Act for rules about record-keeping obligations of deductible gift recipients. Penalty: 10 penalty units. Penalty: 10 penalty units. (2) The trustee must make the accounts available to the Commissioner on request. Penalty: 10 penalty units. Penalty: 10 penalty units. | 18 Financial statements: (1) The trustee of a *private ancillary fund must prepare, or cause to be prepared, a financial report showing the fund's financial position for each *financial year. The financial report must be prepared in accordance with this section. Penalty: 10 penalty units. Penalty: 10 penalty units. (2) The financial report must be prepared in accordance with the *accounting standards. Note: If a fund is required to prepare, and does prepare, a financial report in accordance with Subdivision 60-C of the Australian Charities and Not-for-profits Commission Act 2012, it will have satisfied this section. (3) All transactions (other than gifts of money) between a *private ancillary fund and a founder of the fund, a *relative of the founder, a donor to the fund, a *relative of the donor, the trustee, a director, officer, *agent, *member or employee of the trustee, or an *associate of any of these entities must be disclosed in the financial report. (4) The financial statements must be prepared before the trustee is required to give to the Commissioner the fund's *income tax return for the relevant *financial year. (5) The trustee must make the financial report available to the Commissioner of Taxation on request, unless the financial report has already been given to the Commissioner of the Australian Charities and Not-for-profits Commission. Penalty: 10 penalty units. Penalty: 10 penalty units. | 19 Audits: (1) In relation to each *financial year, the trustee of a *private ancillary fund must arrange for a registered company auditor (within the meaning of the Corporations Act 2001) to audit (in accordance with this section): (a) the financial report of the fund; and (b) compliance with this instrument by the fund and the trustee. Penalty: 10 penalty units. (a) the financial report of the fund; and (b) compliance with this instrument by the fund and the trustee. Penalty: 10 penalty units. (2) Despite subsection (1), if the trustee is the public trustee of a State or Territory, it may have the Auditor-General of that State or Territory undertake the audit. (3) Despite subsection (1) and unless the Commissioner, by written notice, provides otherwise in relation to a particular *private ancillary fund, a fund that meets both of the following: (a) revenue of less than $1 million for a financial year; and (b) assets of less than $1 million for a financial year; may instead have its financial report, and compliance with this instrument, for that year reviewed rather than audited. (a) revenue of less than $1 million for a financial year; and (b) assets of less than $1 million for a financial year; may instead have its financial report, and compliance with this instrument, for that year reviewed rather than audited. (4) A reviewer must also be a registered company auditor (within the meaning of the Corporations Act 2001). However, an individual who is taken to be a registered company auditor under section 324BE of the Corporations Act 2001 is also taken to be a registered company auditor for the purpose of this subsection. Note: Section 324BE has the effect of widening the class of individuals who can undertake a review to all members of a professional accounting body. (5) The auditor or reviewer must undertake the audit or review, and provide the fund with a report, in accordance with the *auditing standards. (6) The audit or review must be finalised before the fund is required to give to the Commissioner the fund's *income tax return for the relevant *financial year. (7) The trustee must make the report available to the Commissioner of Taxation on request, unless the report has already been given to the Commissioner of the Australian Charities and Not-for-profits Commission. Penalty: 10 penalty units. Penalty: 10 penalty units. | 20 Investment strategy: (1) The trustee of a *private ancillary fund must prepare and maintain a current investment strategy for the fund in accordance with this section. Penalty: 10 penalty units. Penalty: 10 penalty units. (2) An investment strategy must set out the investment objectives of the fund and detail the investment methods the trustee will adopt to achieve those objectives. (3) An investment strategy must also reflect the purpose and circumstances of the fund and have particular regard to: (a) the risk involved in making, holding and realising, and the likely return from, the fund's investments, having regard to the fund's objects and its expected cash flow requirements (including distribution requirements); and (b) the composition of the fund's investments as a whole, including the extent to which the investments are diverse or expose the fund to risks from inadequate diversification; and (c) the liquidity of the fund's investments, having regard to its expected cash flow requirements (including distribution requirements); and (d) the ability of the fund to discharge its existing and prospective liabilities; and (e) the investment restrictions imposed by *Australian laws; and (f) the status of the fund as a *registered charity (if relevant); and (g) material conflicts of interest (whether actual or perceived) in holding particular investments (including conflicts affecting individuals involved in the decision-making of the fund); and (h) the terms and other circumstances relating to any gift to the fund under a will. (a) the risk involved in making, holding and realising, and the likely return from, the fund's investments, having regard to the fund's objects and its expected cash flow requirements (including distribution requirements); and (b) the composition of the fund's investments as a whole, including the extent to which the investments are diverse or expose the fund to risks from inadequate diversification; and (c) the liquidity of the fund's investments, having regard to its expected cash flow requirements (including distribution requirements); and (d) the ability of the fund to discharge its existing and prospective liabilities; and (e) the investment restrictions imposed by *Australian laws; and (f) the status of the fund as a *registered charity (if relevant); and (g) material conflicts of interest (whether actual or perceived) in holding particular investments (including conflicts affecting individuals involved in the decision-making of the fund); and (h) the terms and other circumstances relating to any gift to the fund under a will. (4) The trustee must implement the investment strategy, and must ensure that all investment decisions are made in accordance with it. Penalty: 15 penalty units. Penalty: 15 penalty units. (5) The investment strategy (and a record of the associated decision-making processes) must be available in a written form so that the trustee, an auditor, a reviewer or the Commissioner can determine whether the fund has complied with this instrument and other *Australian laws. Penalty: 10 penalty units. Penalty: 10 penalty units. | 21 Investment limitations: (1) The trustee of a *private ancillary fund must not *borrow money or maintain an existing borrowing of money. Penalty: 30 penalty units. Penalty: 30 penalty units. (2) However, subsection (1) does not prohibit a trustee from *borrowing money if: (a) the purpose of the borrowing is to enable the trustee to make a distribution, to a *deductible gift recipient, to comply with this instrument; and apart from the borrowing, the trustee would be unable to make the distribution; and (b) the period of the borrowing does not exceed 90 days; and (c) the borrowing, when made, would not result in total borrowings by the fund exceeding 10 per cent of the *market value of the fund's assets. (a) the purpose of the borrowing is to enable the trustee to make a distribution, to a *deductible gift recipient, to comply with this instrument; and apart from the borrowing, the trustee would be unable to make the distribution; and (b) the period of the borrowing does not exceed 90 days; and (c) the borrowing, when made, would not result in total borrowings by the fund exceeding 10 per cent of the *market value of the fund's assets. (3) Subsection (1) also does not apply to the acquisition of a financial instrument excluded by the Commissioner, by written notice, from that subsection in relation to a fund. (4) The trustee of a *private ancillary fund must ensure the fund's investments are made and maintained on an *arm's length basis, unless another provision of this instrument allows otherwise. Penalty: 30 penalty units. Penalty: 30 penalty units. (5) The trustee of a *private ancillary fund must not give a security over, or in relation to, an asset of the fund. Penalty: 30 penalty units. Penalty: 30 penalty units. (6) However, subsection (5) does not apply to: (a) a financial instrument excluded by the Commissioner from that subsection in relation to a fund; or (b) an agreement to guarantee the repayment of any money lent by an arm's length creditor (including any related unpaid interest or fees) for the sole benefit of one or more *deductible gift recipients to which the fund may make a distribution. (a) a financial instrument excluded by the Commissioner from that subsection in relation to a fund; or (b) an agreement to guarantee the repayment of any money lent by an arm's length creditor (including any related unpaid interest or fees) for the sole benefit of one or more *deductible gift recipients to which the fund may make a distribution. (7) The trustee of a *private ancillary fund: (a) must ensure the fund does not acquire an asset (except by way of gift) from; and (b) must not make a loan or provide any other kind of financial assistance to; a founder of the fund, a *relative of the founder, a donor to the fund, a *relative of the donor, the trustee, a director, officer, agent, *member or employee of the trustee, or an *associate of any of these entities except: (c) by way of an arms' length commercial transaction; or (d) on terms each of which is more favourable to the fund than would otherwise be expected under an arms' length transaction. Penalty: 30 penalty units. (a) must ensure the fund does not acquire an asset (except by way of gift) from; and (b) must not make a loan or provide any other kind of financial assistance to; a founder of the fund, a *relative of the founder, a donor to the fund, a *relative of the donor, the trustee, a director, officer, agent, *member or employee of the trustee, or an *associate of any of these entities except: (c) by way of an arms' length commercial transaction; or (d) on terms each of which is more favourable to the fund than would otherwise be expected under an arms' length transaction. Penalty: 30 penalty units. (8) The trustee of a *private ancillary fund must keep the assets of the fund separate from all other assets. Penalty: 30 penalty units. Penalty: 30 penalty units. (9) However, subsection (8) does not prevent a licensed trustee company (within the meaning of the Corporations Act 2001) or the public trustee of a State or Territory from operating common funds for investment purposes. (10) The trustee of a *private ancillary fund must ensure that the fund does not acquire an asset (except by way of gift) if the asset is a *collectable (or would be a collectable but for the asset not being used or kept mainly for an entity's personal use or enjoyment). If the fund acquires such an asset by way of gift, it must sell or distribute the asset within 12 months after acquiring it. Penalty: 30 penalty units. Penalty: 30 penalty units. (11) The trustee of a *private ancillary fund must ensure the fund does not *carry on a *business. Penalty: An amount equal to 25 per cent of the net profit (if any) of the business for each *financial year during all or part of which the contravention continues. Penalty: An amount equal to 25 per cent of the net profit (if any) of the business for each *financial year during all or part of which the contravention continues. (12) However, a trustee does not contravene subsection (11) merely because the fund's passive investment activities, because of repetition, volume and regularity, mean that it is *carrying on a *business. Note: This subsection has the effect that the mere holding of, or dealing in, investments, such as shares or rental properties, for the purpose of deriving income that can be distributed to eligible deductible gift recipients, does not contravene subsection (11). | 22 Uncommercial transactions and benefits to founders and donors: (1) The trustee of *private ancillary fund must ensure the fund does not enter into any transaction that is uncommercial when entered into, unless the transaction is: (a) with a *deductible gift recipient covered by item 1 in the table in section 30-15 of the Income Tax Assessment Act 1997; and (b) in the course or furtherance of the fund's purpose. Penalty: 30 penalty units. (a) with a *deductible gift recipient covered by item 1 in the table in section 30-15 of the Income Tax Assessment Act 1997; and (b) in the course or furtherance of the fund's purpose. Penalty: 30 penalty units. (2) However, subsection (1) does not prevent the fund from entering into an uncommercial transaction on terms each of which is more favourable to the fund than would otherwise be expected under an arms' length transaction. (3) The trustee of a *private ancillary fund must ensure the fund does not *provide any benefit (except as set out in section 23), directly or indirectly, to: (a) the trustee; or (b) a *member, director, employee, *agent or officer of the trustee; or (c) a donor to the fund; or (d) a founder of the fund; or (e) a *relative of an individual covered by paragraph (c) or (d); or (f) an *associate of any of those entities (other than a *deductible gift recipient). Penalty: An amount equal to the amount or value of the benefit provided. (a) the trustee; or (b) a *member, director, employee, *agent or officer of the trustee; or (c) a donor to the fund; or (d) a founder of the fund; or (e) a *relative of an individual covered by paragraph (c) or (d); or (f) an *associate of any of those entities (other than a *deductible gift recipient). Penalty: An amount equal to the amount or value of the benefit provided. | 23 Fees and expenses: The trustee of a *private ancillary fund may apply income or capital of the fund: (a) to pay or reimburse the trustee for reasonable expenses incurred on behalf of the fund; and (b) to pay fair and reasonable remuneration for the trustee's services in administering the fund. (a) to pay or reimburse the trustee for reasonable expenses incurred on behalf of the fund; and (b) to pay fair and reasonable remuneration for the trustee's services in administering the fund. | 24 Donors: Note: A private ancillary fund is private in nature. This characteristic implies that there is a close relationship between those who establish the fund, those who donate to it and those that operate the fund. This feature of a private ancillary fund can be contrasted with those of a public ancillary fund, which can collect donations from the public and has an independent group of individuals involved in its governance. (1) The trustee of a *private ancillary fund must not solicit donations from the public. Penalty: 30 penalty units. Penalty: 30 penalty units. (2) In any *financial year, a *private ancillary fund must not accept donations totalling more than 20 per cent (in total) of the *market value of the fund's assets (determined at the end of the previous financial year) from entities other than: (a) a founder of the fund; or (b) *associates of the founder; or (c) if the founder has died-an entity who was an associate of the founder immediately prior to the founder's death; or (d) a *relative of the founder; or (e) employees of the founder; or (f) a deceased estate of an individual covered by (a), (b), (c), (d) or (e). Penalty: 10 penalty units. (a) a founder of the fund; or (b) *associates of the founder; or (c) if the founder has died-an entity who was an associate of the founder immediately prior to the founder's death; or (d) a *relative of the founder; or (e) employees of the founder; or (f) a deceased estate of an individual covered by (a), (b), (c), (d) or (e). Penalty: 10 penalty units. (3) The fund must: (a) issue a receipt for every gift it receives; and (b) include on the receipt the name and *ABN of the fund, the name of the donor and a statement that the receipt is for a gift received by the fund. (a) issue a receipt for every gift it receives; and (b) include on the receipt the name and *ABN of the fund, the name of the donor and a statement that the receipt is for a gift received by the fund. | 25 Compliance with all relevant laws: The trustee of a *private ancillary fund must ensure the trustee and the fund comply with all relevant *Australian laws, all legally binding directions given to the trustee by the Commissioner and all the requirements contained in this instrument. Division 4-Winding up, or ceasing to be, a private ancillary fund | 26 Winding up, or ceasing to be, a private ancillary fund: If a fund is wound up, or ceases to be a *private ancillary fund, all of the fund's net assets must be provided as described in paragraph (a) of item 2 of the table in section 30-15 of the Income Tax Assessment Act 1997. Note: see also subsection 9(3). | 27 Converting a private ancillary fund into a public ancillary fund: With the agreement of the Commissioner, a *private ancillary fund may amend its governing rules to convert the fund into a *public ancillary fund, despite anything in this instrument. Note 1: This means that after receiving the agreement of the Commissioner, the trustee may ignore any provision of this instrument to the extent that it would prevent the conversion of the private ancillary fund into a public ancillary fund. Note 2: After the conversion, the rules applying to public ancillary funds apply to the converted fund (see Subdivision 426-D in Schedule 1 to the Act and the Taxation Administration (Public Ancillary Fund) Guidelines 2022). | 28 Portability: With the agreement of the Commissioner, a *private ancillary fund may transfer assets to another *ancillary fund if: (a) the private ancillary fund transfers all of its net assets to that ancillary fund; and (b) the private ancillary fund has already complied with section 15 for that financial year (about minimum annual distributions); and (c) none of the assets of the private ancillary fund have been received from another ancillary fund during the 2 previous financial years. (a) the private ancillary fund transfers all of its net assets to that ancillary fund; and (b) the private ancillary fund has already complied with section 15 for that financial year (about minimum annual distributions); and (c) none of the assets of the private ancillary fund have been received from another ancillary fund during the 2 previous financial years. Division 1-Transitional rules for former prescribed private funds Note: This Division sets out transitional rules modifying how Part 2 applies to a private ancillary fund that was a prescribed private fund at the end of 30 September 2009. | 29 Governing rules inconsistent with these guidelines: (1) If: (a) a *private ancillary fund does not have a sole trustee that is a *constitutional corporation; and (b) the fund was a prescribed private fund at the end of 30 September 2009; then subsection 12(3) does not apply to the fund. Instead, at least one responsible person must be a trustee of the fund and a member of any other controlling body of the fund. (a) a *private ancillary fund does not have a sole trustee that is a *constitutional corporation; and (b) the fund was a prescribed private fund at the end of 30 September 2009; then subsection 12(3) does not apply to the fund. Instead, at least one responsible person must be a trustee of the fund and a member of any other controlling body of the fund. (2) If a *private ancillary fund had an existing borrowing on 30 September 2009, the fund may maintain that borrowing despite subsection 21(1). However, the fund may not alter the terms of the borrowing without the prior agreement of the Commissioner. Division 2 - Things done under the Private Ancillary Fund Guidelines 2009 Note: This Division sets out transitional rules modifying how Part 2 applies to a private ancillary fund to ensure a seamless transition between the Private Ancillary Guidelines 2009 and this instrument. | 30 Things done under the Private Ancillary Fund Guidelines 2009: (1) If: (a) a thing was done for a particular purpose under the Private Ancillary Fund Guidelines 2009 as in force immediately before that instrument was repealed; and (b) the thing could be done for that purpose under this instrument; the thing has effect for the purposes of this instrument as if it had been done for that purpose under this instrument. (a) a thing was done for a particular purpose under the Private Ancillary Fund Guidelines 2009 as in force immediately before that instrument was repealed; and (b) the thing could be done for that purpose under this instrument; the thing has effect for the purposes of this instrument as if it had been done for that purpose under this instrument. (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made. Division 3 - Transitional rule: coronavirus economic response | 31 Carry forward credit for distributions in excess of minimum: (1) This section applies to a *private ancillary fund if the fund exceeds its annual minimum distribution for the *financial years 2019-20 to 2020-21, as calculated under subsection (2), by more than 4. (2) Work out how much a *private ancillary fund exceeds its annual minimum distribution for the *financial years 2019-20 to 2020-21 as follows: Method statement Step 1. Work out the fund's actual distribution for the 2019-20 financial year by dividing the fund's distributions made in that financial year by the *market value of the fund's net assets (as at the end of the previous financial year). The result should be expressed as a percentage and rounded to the nearest whole number. Step 2. Work out the fund's actual distribution for the 2020-21 financial year by dividing the fund's distributions made in that financial year by the market value of the fund's net assets (as at the end of the previous financial year). The result should be expressed as a percentage and rounded to the nearest whole number. Step 3. Add the result of step 1 with the result of step 2. Step 4. Reduce the result of step 3 by 10, but not so as to reduce the result to an amount less than nil. The result is how much a *private ancillary fund exceeds its annual minimum distribution for the financial years 2019-20 to 2020-21. (3) Where this section applies, the minimum annual distribution rate for a *private ancillary fund the purposes of subsection 15(1) for a *financial year covered by subsection (4) of this section is 4 per cent. (4) The following are the *financial years covered by this subsection for a *private ancillary fund: (a) the 2021-22 financial year; and (b) the 2022-23 financial year; and (c) a subsequent financial year or years for each amount of 2 the result of the method statement in subsection (2) exceeds 4. Example: If the result of the method statement in subsection (2) is 7 for a private ancillary fund, the 2023-24 financial year is also covered by subsection (4). (a) the 2021-22 financial year; and (b) the 2022-23 financial year; and (c) a subsequent financial year or years for each amount of 2 the result of the method statement in subsection (2) exceeds 4. Example: If the result of the method statement in subsection (2) is 7 for a private ancillary fund, the 2023-24 financial year is also covered by subsection (4). Name Registration Commencement Application, saving and transitional provisions Taxation Administration (Private Ancillary Fund) Guidelines 2019 20 September 2019 ( F2019L01227 ) 21 September 2019 — Taxation Administration (Coronavirus Economic Response Package-Ancillary Funds) Amendment Guidelines 2020 11 June 2020 ( F2020L00684 ) 12 June 2020 — Taxation Administration (Public Ancillary Fund) Guidelines 2022 24 February 2022 ( F2022L00184 ) 25 February 2022 — Provision affected How affected section 2 rep LA s48D section 15 am F2022L00184 section 27 am F2022L00184 Part 3 section 29 am F2022L00184 Division 3 ad F2020L00684 Schedule 1 rep LA s48C", "Related_Explanatory_Statements": "PAF 2019/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/PAF20191C2/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "DGR 2021/1", "Title": "Treasury Laws Amendment (2021 Measures No. 2) (Deductible Gift Recipients - Extended Application Date) Instrument 2021", "Enabling_Act": "Treasury Laws Amendment (2021 Measures No. 2) Act 2021", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Not-for-profit > Deductible gift recipients > 2021", "Date_of_Issue": "7 October 2021", "Signatory": "Michael Sukkar Assistant Treasurer Minister for Housing Minister for Homelessness, Social and Community Housing", "Registration_Number": "F2021L01418", "Registration_Date": "11 October 2021", "Body": "1 Name: This instrument is the Treasury Laws Amendment (2021 Measures No. 2) (Deductible Gift Recipients - Extended Application Date) Instrument 2021. | 2 Commencement: (1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3. Authority: This instrument is made under the Treasury Laws Amendment (2021 Measures No. 2) Act 2021. | 4. Definitions: In this instrument: ACNC Commissioner means the Commissioner of the Australian Charities and Not-for-profits Commission. application date has the same meaning as in item 12 of Schedule 1 to the Act. deductible gift recipient has the meaning given by the Income Tax Assessment Act 1997. extended application date has the same meaning as in item 12 of Schedule 1 to the Act. Tax Commissioner means the Commissioner of Taxation. the Act means the Treasury Laws Amendment (2021 Measures No. 2) Act 2021. transitional application date has the same meaning as in item 12 of Schedule 1 to the Act. 5 Criteria to which the Tax Commissioner must be satisfied in determining an extended application date Under subitem 16(7) of Schedule 1 to the Act, all of the following criteria are prescribed: (a) as at the time the application is given to the Tax Commissioner, there has been no change in the circumstances of the applicant that would affect the applicant's entitlement to endorsement as a deductible gift recipient under section 30-125 of the Income Tax Assessment Act 1997, but for the amendments made by Schedule 1 to the Act; (b) as at the time the application is given to the Tax Commissioner, the applicant has never previously had an application for registration under section 30-10 of the Australian Charities and Not-for-profits Commission Act 2012 refused; (c) as at the time the application is given to the Tax Commissioner, the applicant has never previously, under section 35-10 of the Australian Charities and Not-for-profits Commission Act 2012 had their registration under that Act revoked (except where registration was revoked solely because the condition in paragraph 35-10(1)(e) of that Act was met). (a) as at the time the application is given to the Tax Commissioner, there has been no change in the circumstances of the applicant that would affect the applicant's entitlement to endorsement as a deductible gift recipient under section 30-125 of the Income Tax Assessment Act 1997, but for the amendments made by Schedule 1 to the Act; (b) as at the time the application is given to the Tax Commissioner, the applicant has never previously had an application for registration under section 30-10 of the Australian Charities and Not-for-profits Commission Act 2012 refused; (c) as at the time the application is given to the Tax Commissioner, the applicant has never previously, under section 35-10 of the Australian Charities and Not-for-profits Commission Act 2012 had their registration under that Act revoked (except where registration was revoked solely because the condition in paragraph 35-10(1)(e) of that Act was met). 6 Matters to which the Tax Commissioner must have regard in determining an extended application date Under subitem 16(7) of Schedule 1 to the Act, all of the following matters are prescribed: (a) during the period between the application date and the transitional application date, whether the applicant took reasonable steps: (i) to meet or satisfy all of the requirements for entitlement for registration as a type of entity under section 25-5 of the Australian Charities and Not-for-profits Commission Act 2012; and (ii) to apply for registration under section 30-10 of the Australian Charities and Not-for-profits Commission Act 2012; and (iii) if the ACNC Commissioner has required the applicant under subsection 30-15(1) of the Australian Charities and Not-for-profits Commission Act 2012 to give information or a document-to give that information or document; (b) whether it is reasonably possible that the applicant will, by the extended application date, be able to meet or satisfy the requirements mentioned in subparagraph (a)(i); (c) if the applicant believes that they are unlikely to be able to meet or satisfy the requirements mentioned in subparagraph (a)(i) by the transitional application date-whether it is reasonable, having regard to all the circumstances, that the applicant be given additional time to wind-up, including additional time to identify another deductible gift recipient with the same or similar purposes (including awaiting the establishment of a new deductible gift recipient with the same or similar purposes), and to distribute all remaining assets upon winding-up to that other deductible gift recipient; (d) any views expressed by the ACNC Commissioner about any of the matters referred to in paragraphs (a) to (c). (a) during the period between the application date and the transitional application date, whether the applicant took reasonable steps: (i) to meet or satisfy all of the requirements for entitlement for registration as a type of entity under section 25-5 of the Australian Charities and Not-for-profits Commission Act 2012; and (ii) to apply for registration under section 30-10 of the Australian Charities and Not-for-profits Commission Act 2012; and (iii) if the ACNC Commissioner has required the applicant under subsection 30-15(1) of the Australian Charities and Not-for-profits Commission Act 2012 to give information or a document-to give that information or document; (b) whether it is reasonably possible that the applicant will, by the extended application date, be able to meet or satisfy the requirements mentioned in subparagraph (a)(i); (c) if the applicant believes that they are unlikely to be able to meet or satisfy the requirements mentioned in subparagraph (a)(i) by the transitional application date-whether it is reasonable, having regard to all the circumstances, that the applicant be given additional time to wind-up, including additional time to identify another deductible gift recipient with the same or similar purposes (including awaiting the establishment of a new deductible gift recipient with the same or similar purposes), and to distribute all remaining assets upon winding-up to that other deductible gift recipient; (d) any views expressed by the ACNC Commissioner about any of the matters referred to in paragraphs (a) to (c). (i) to meet or satisfy all of the requirements for entitlement for registration as a type of entity under section 25-5 of the Australian Charities and Not-for-profits Commission Act 2012; and (ii) to apply for registration under section 30-10 of the Australian Charities and Not-for-profits Commission Act 2012; and (iii) if the ACNC Commissioner has required the applicant under subsection 30-15(1) of the Australian Charities and Not-for-profits Commission Act 2012 to give information or a document-to give that information or document;", "Related_Explanatory_Statements": "DGR 2021/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/DGR20211/00001", "Unmatched_Content": "I, Michael Sukkar, Assistant Treasurer, Minister for Housing and Minister for Homelessness, Social and Community Housing, make the following instrument."}
{"Instrument_Reference": "LI 2024/3", "Title": "Taxation Administration (Additional Method for Working Out the Amount of Monthly Instalment Liabilities) Determination 2024", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > PAYG instalments > 2024", "Date_of_Issue": "24 January 2024", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2024L00171", "Registration_Date": "13 February 2024", "Body": "1 Name: This instrument is the Taxation Administration (Additional Method for Working Out the Amount of Monthly Instalment Liabilities) Determination 2024. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 45-114 in Schedule 1 to the Act. | 4 Definitions: Note: A number of expressions used in this instrument have the same meaning as in Schedule 1 to the Act. Expressions in Schedule 1 to the Act have the same meaning as in the Income Tax Assessment Act 1997 (see section 3AA of the Act). The following expressions are relevantly defined in section 995-1 of the Income Tax Assessment Act 1997: (a) instalment income; (b) instalment month; (c) instalment quarter; (d) monthly payer; (e) consolidated group. (a) instalment income; (b) instalment month; (c) instalment quarter; (d) monthly payer; (e) consolidated group. In this instrument: Act means the Taxation Administration Act 1953. monthly instalment means the amount of an instalment you are liable to pay for an instalment month. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Circumstances where you may use the additional method: (1) Subject to section 8, if you are a monthly payer at the end of the first instalment month of an instalment quarter, you may choose to apply the additional method specified in section 7 to work out the amount of the instalment you are liable to pay for that instalment month. (2) If you choose to apply the additional method for the first instalment month of an instalment quarter under subsection 6(1), you are taken to have chosen that method for every other instalment month in that instalment quarter (provided you are a monthly payer at the end of each of those months). (3) If you choose not to apply the additional method for the first instalment month of an instalment quarter under subsection 6(1), you must not use the additional method for any other instalment month in that instalment quarter. Note 1: In these circumstances, you must use the method in subsection 45-114(1) in Schedule 1 to the Act to work out the amount of the instalment you are liable to pay for every instalment month in the instalment quarter (if you are a monthly payer at the end of each of those months). Note 2: You are not required to notify the Commissioner of the choice you have made under this section. Note 1: In these circumstances, you must use the method in subsection 45-114(1) in Schedule 1 to the Act to work out the amount of the instalment you are liable to pay for every instalment month in the instalment quarter (if you are a monthly payer at the end of each of those months). Note 2: You are not required to notify the Commissioner of the choice you have made under this section. | 7 Additional method: (1) For the first and second instalment months of the instalment quarter, multiply the applicable instalment rate by a reasonable estimate of your instalment income for the instalment month. (2) For the third instalment month of the instalment quarter: (a) apply the following method statement: Step 1 – add the estimated instalment income you used in calculating your monthly instalment for the first and second instalment months of the instalment quarter. Step 2 – subtract the result of step 1 from your actual instalment income for the instalment quarter. Step 3 – multiply the applicable instalment rate by the result of step 2. (b) if the amount of the instalment you have worked out applying the method statement in paragraph (a) is less than zero: (i) your instalment income for the third instalment month is taken to be zero; and (ii) you can revise your instalment income for the previous instalment months of the instalment quarter in the approved form, starting with the second instalment month. (a) apply the following method statement: Step 1 – add the estimated instalment income you used in calculating your monthly instalment for the first and second instalment months of the instalment quarter. Step 2 – subtract the result of step 1 from your actual instalment income for the instalment quarter. Step 3 – multiply the applicable instalment rate by the result of step 2. (b) if the amount of the instalment you have worked out applying the method statement in paragraph (a) is less than zero: (i) your instalment income for the third instalment month is taken to be zero; and (ii) you can revise your instalment income for the previous instalment months of the instalment quarter in the approved form, starting with the second instalment month. Step 2 – subtract the result of step 1 from your actual instalment income for the instalment quarter. Step 3 – multiply the applicable instalment rate by the result of step 2. (i) your instalment income for the third instalment month is taken to be zero; and (ii) you can revise your instalment income for the previous instalment months of the instalment quarter in the approved form, starting with the second instalment month. | 8 Circumstances where you must not use the additional method: If the Commissioner notifies you in writing that you have not used the additional method in accordance with this instrument, you must use the method specified in subsection 45-114(1) in Schedule 1 to the Act (rather than the additional method) to work out your monthly instalments: (a) for the period specified in the notice; or (b) if no period is specified in the notice, until the Commissioner provides you with another notice that says you can use the additional method. (a) for the period specified in the notice; or (b) if no period is specified in the notice, until the Commissioner provides you with another notice that says you can use the additional method. Additional method of working out the amount of monthly instalment liabilities in accordance with the Taxation Administration Act 1953 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2024/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20243/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "Variation 2", "Title": "not effective if any of the above criteria are not satisfied or Ansett ceases to be under voluntary administration", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Variation of amount required to be withheld", "Topic_Category": "Current > PAYG withholding > Payment summaries > Variations", "Date_of_Issue": "3 October 2001", "Signatory": "Michael Carmody Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Michael Joseph Carmody, Commissioner of Taxation, vary the amount required to be withheld from withholding payments that are: • covered by section 12-35 , Division 12 of Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below. | • covered by section 12-35 , Division 12 of Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below. | The rate of withholding is varied to that applied under the tax tables for individuals who have claimed the tax free threshold. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Effective for payments made on or after date of gazettal to 31st of January 2002, and whilst Ansett is under voluntary administration. | Class of cases | The class of cases consists of those cases where all of the following conditions are satisfied: 1. An entity pays amounts to an individual as an employee who is also an employee of Ansett; 2. The individual has made a signed statement to the entity stating that the entity is their principal source of income; 3. The individual has claimed the tax free threshold with Ansett; and 4. The individual has provided the entity with a Tax File Number Declaration Form quoting their Tax File Number. | 1. An entity pays amounts to an individual as an employee who is also an employee of Ansett; 2. The individual has made a signed statement to the entity stating that the entity is their principal source of income; 3. The individual has claimed the tax free threshold with Ansett; and 4. The individual has provided the entity with a Tax File Number Declaration Form quoting their Tax File Number. | This variation is not effective if any of the above criteria are not satisfied or Ansett ceases to be under voluntary administration.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA002/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 3", "Title": "not effective if any of the above criteria are not satisfied or Ansett ceases to be under voluntary administration", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Variation of amount required to be withheld", "Topic_Category": "Current > PAYG withholding > Payment summaries > Variations", "Date_of_Issue": "10 January 2002", "Signatory": "Murray Boyd Crowe Assistant Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Murray Boyd Crowe, Assistant Commissioner of Taxation, vary the amount required to be withheld from withholding payments that are: • covered by section 12-35 , Division 12 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | • covered by section 12-35 , Division 12 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | The rate of withholding is varied to that applied under the tax tables for individuals who have claimed the tax free threshold. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Effective for payments made on or after date of gazettal to 30th June 2002, and whilst Ansett is under voluntary administration . | Class of cases | The class of cases consists of those cases where all of the following conditions are satisfied: 1. An entity pays amounts to an individual as an employee who is also an employee of Ansett; 2. The individual has made a signed statement to the entity stating that the entity is their principal source of income; 3. The individual has claimed the tax free threshold with Ansett; and 4. The individual has provided the entity with a Tax File Number Declaration Form quoting their Tax File Number. | 1. An entity pays amounts to an individual as an employee who is also an employee of Ansett; 2. The individual has made a signed statement to the entity stating that the entity is their principal source of income; 3. The individual has claimed the tax free threshold with Ansett; and 4. The individual has provided the entity with a Tax File Number Declaration Form quoting their Tax File Number. | This variation is not effective if any of the above criteria are not satisfied or Ansett ceases to be under voluntary administration.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA003/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2023/14", "Title": "Taxation Administration (Exemption from Providing Payment Summaries to Passbook Account Holders) Legislative Instrument 2023 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > PAYG withholding > Payment summaries > 2023", "Date_of_Issue": "28 February 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L00361", "Registration_Date": "28 March 2023", "Body": "1 Name: This instrument is the Taxation Administration (Exemption from Providing Payment Summaries to Passbook Account Holders) Legislative Instrument 2023 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 16-180 of Schedule 1 to the Act. | 4 Definitions: In this instrument: Act means the Taxation Administration Act 1953. passbook account provider means an entity that provides a passbook account (such as a bank, financial institution, building society or credit union). passbook account means a type of account provided by a passbook account provider, where the account holder is given a physical document known as a passbook, in which account transactions and information (such as deposits, withdrawals, interest and balances) are recorded. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Exemption: (1) A passbook account provider is exempt from the requirement in section 16-155 of Schedule 1 to the Act to give a payment summary for a financial year to a passbook account holder if: (a) the payment summary is in respect of a passbook account; (b) at any time during that financial year, the passbook account was open or in use; and (c) the payment summary is in respect of a payment to the passbook account from which: (i) an amount must be withheld under Subdivision 12-E (Payments where TFN or ABN not quoted); or (ii) an amount must be withheld under Subdivision 12-F (Dividend, interest and royalty payments). (a) the payment summary is in respect of a passbook account; (b) at any time during that financial year, the passbook account was open or in use; and (c) the payment summary is in respect of a payment to the passbook account from which: (i) an amount must be withheld under Subdivision 12-E (Payments where TFN or ABN not quoted); or (ii) an amount must be withheld under Subdivision 12-F (Dividend, interest and royalty payments). (i) an amount must be withheld under Subdivision 12-E (Payments where TFN or ABN not quoted); or (ii) an amount must be withheld under Subdivision 12-F (Dividend, interest and royalty payments). (2) Subsection (1) does not apply if the passbook account holder requests a payment summary. Notice of exemption from providing payment summaries to passbook account holders (30/11/2012) (F2012L02333) | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2023/14 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202314/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following legislative instrument."}
{"Instrument_Reference": "LI 2022/7", "Title": "Taxation Administration - Payment Summary Deferral: Employment Termination and Departing Australia Superannuation Payments Deferral 2022", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > PAYG withholding > Payment summaries > 2022", "Date_of_Issue": "9 March 2022", "Signatory": "Ben Kelly Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2022L00374", "Registration_Date": "24 March 2022", "Body": "1. Name of instrument: This Determination is the Taxation Administration - Payment Summary Deferral: Employment Termination and Departing Australia Superannuation Payments Deferral 2022. | 2. Commencement: This Instrument commences on 1 April 2022. | 3. Application: This Instrument applies to entities that have obligations to provide copies of payment summaries in respect of: a) employment termination payments under paragraph 16-165(1)(b) of Schedule 1 to the TAA, and b) departing Australia superannuation payments made under paragraph 16-166(b) of Schedule 1 to the TAA. a) employment termination payments under paragraph 16-165(1)(b) of Schedule 1 to the TAA, and b) departing Australia superannuation payments made under paragraph 16-166(b) of Schedule 1 to the TAA. | 4. Determination: The due date to give a copy of a payment summary to the Commissioner under paragraph 16-165(1)(b) and paragraph 16-166(b) of Schedule 1 to the TAA is varied to 14 August following the financial year in which the payment was made. | 5. Definitions: Employment termination payment has the meaning given by section 82-130 of the Income Tax Assessment Act 1997. Departing Australia superannuation payment has the meaning given by section 301-170 of the Income Tax Assessment Act 1997. All other terms take their meaning from the TAA (see subsection 3AA(2) of this Act). All other terms take their meaning from the TAA (see subsection 3AA(2) of this Act). | 6. Repeals: Each instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule 1. Taxation Administration Act 1953 - Pay As You Go (PAYG) Withholding - Payment summary deferral - Employment termination and departing Australia superannuation payments (F2012L00584), registered on 2 March 2012.", "Related_Explanatory_Statements": "LI 2022/7 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20227/00001", "Unmatched_Content": "1. The whole of the instrument."}
{"Instrument_Reference": "Notice 4", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Notice of withholding schedules", "Topic_Category": "Current > PAYG withholding > Rates > Notices", "Date_of_Issue": "28 June 2000", "Signatory": "Michael Carmody Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Michael Joseph Carmody, Commissioner of Taxation, notify under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 that I have made the withholding schedules listed below. The schedules apply to payments made after 30 June 2000. | The withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B , 12-C or 12-D of Schedule 1. | I made the schedules under sections 15-25 and 15-30 of Schedule 1 and for the purposes of collecting income tax, Medicare Levy and amounts of liabilities to the Commonwealth under Chapter 5A of the Higher Education Funding Act 1988. | The withholding schedules can be obtained from the Australian Taxation Office by telephoning 13 28 66. | List of withholding schedules made | Pay As You Go (PAYG) Withholding Tax Tables | NAT 1004-5.2000 Statement of Formulas for Calculating Withholding Amounts NAT 1005-5.2000 Weekly Rates incorporating Medicare Levy NAT 1006-5.2000 Fortnightly Rates incorporating Medicare Levy NAT 1007-6.2000 Monthly Rates incorporating Medicare Levy NAT 1008-6.2000 Weekly Rates - With No and Half Medicare Levy NAT 1010-6.2000 Weekly Rates Medicare Levy Adjustment NAT 1011-6.2000 Fortnightly Rates Medicare Levy Adjustment NAT 1012-6.2000 Monthly Rates Medicare Levy Adjustment NAT 1013-6.2000 Special Tax Tables for Individuals Seasonally Employed in the Horticultural Industry Including Statement of Formulas NAT 1014-6.2000 Special Tax Tables for Individuals Employed in the Shearing Industry Including Statement of Formulas NAT 1023-6.2000 Special Tax Tables for Actors, Variety Artists and Other Entertainers NAT 1024-6.2000 Special Daily Rates NAT 1025-6.2000 Weekly - Foreign-resident NAT 1026-6.2000 Fortnightly - Foreign-resident NAT 1027-6.2000 Monthly - Foreign-resident NAT 2173-6.2000 Higher Education Contributions Scheme Weekly NAT 2185-6.2000 Higher Education Contributions Scheme Fortnightly NAT 2186-6.2000 Higher Education Contributions Scheme Monthly NAT 2335-6.2000 Statement of Formulas for calculating Higher Education Contributions Scheme Component [Note: the above four tax tables are not valid for calculating amounts to withhold for HECS liabilities from payments made after 30 June 2001. For current notice detailing relevant tax tables, please see Notice 6 .] NAT 2446-5.2000 Statement of Formula for members of the Defence Force NAT 3347-6.2000 Return to Work Payments NAT 3348-6.2000 Lump Sum Payments in Arrears NAT 3349-6.2000 Eligible Termination Payments NAT 3350-6.2000 Superannuation Pensions and Annuities NAT 3351-6.2000 Unused Leave Payments on Termination of Emloyment NAT 3352-6.2000 Payments Made under Voluntary Agreements", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC004/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 5", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Notice of withholding schedules", "Topic_Category": "Current > PAYG withholding > Rates > Notices", "Date_of_Issue": "18 October 2000", "Signatory": "Michael Carmody Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Michael Joseph Carmody, Commissioner of Taxation, notify under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 that I have made the withholding schedule listed below. The schedule applies to payments made on or after 26 October 2000. | The special tax table for individuals in the shearing industry specifies the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by section 12-35 of Schedule 1. | I made the schedule under sections 15-25 and 15-30 of Schedule 1 and for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under Chapter 5A of the Higher Education Funding Act 1988. | The withholding schedule can be obtained from the Australian Taxation Office by telephoning 13 28 66. | Attached withholding schedule made | Pay As You Go (PAYG) Withholding Tax Tables | Nat 2571-10.2000 Special Tax Table for individuals working in the shearing industry", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC005/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 6", "Title": "", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Notice of withholding schedules", "Topic_Category": "Current > PAYG withholding > Rates > Notices", "Date_of_Issue": "20 June 2001", "Signatory": "Murray Crowe Assistant Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Murray Boyd Crowe, Assistant Commissioner of Taxation, notify under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 that I have made the withholding schedules listed below. The schedules apply to payments made after 30 June 2001. | The withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivisions 12-B (except sections 12-50 and 12-55 ), 12-C (except sections 12-85 and 12-90 ) and 12-D of Schedule 1 to the TAA 1953 . | I have made the schedules under sections 15-25 and 15-30 of Schedule 1 to the TAA 1953 for the purposes of collecting income tax, Medicare Levy and amounts of liabilities to the Commonwealth under Chapter 5A of the Higher Education Funding Act 1988, Part 2B.3 of the Social Security Act 1991, and Division 6 of Part 4A of the Student Assistance Act 1973. | The withholding schedules can be obtained from the Australian Taxation Office by telephoning 13 28 66. | List of withholding schedules made | Pay As You Go (PAYG) Withholding Tax Tables | Nat 2173-6.2001 Higher Education Contributions Scheme Weekly Nat 2185-6.2001 Higher Education Contributions Scheme Fortnightly Nat 2186-6.2001 Higher Education Contributions Scheme Monthly Nat 2335-6.2001 Statement of Formulas for calculating Higher Education Contributions Scheme Component Nat 3306-6.2001 Student Financial Supplement Scheme Weekly Nat 3307-6.2001 Student Financial Supplement Scheme Fortnightly Nat 3308-6.2001 Student Financial Supplement Scheme Monthly Nat 3305-6.2001 Statement of Formulas for calculating Student Financial Supplement Scheme Component Nat 3539-6.2001 Coefficients calculating weekly withholding amounts incorporating Student Financial Supplement Scheme (SFSS) component and Higher Education Contributions Scheme (HECS) component", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC006/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 7", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Notice of withholding schedules", "Topic_Category": "Current > PAYG withholding > Rates > Notices", "Date_of_Issue": "18 October 2000", "Signatory": "Michael Carmody Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Michael Joseph Carmody, Commissioner of Taxation, notify under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 that I have made the withholding schedule listed below. The schedule applies to payments made on or after 26 October 2000. | The coefficients are to be used for calculating weekly withholding amounts for clients who have both an accumulated Higher Education Contribution Scheme debt and an accumulated Student Financial Supplement Scheme debt. It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1. | I made the schedule under sections 15-25 and 15-30 of Schedule 1 and for the purposes of collecting income tax, Medicare Levy and amounts of liabilities top the Commonwealth under Chapter 5A of the Higher Education Funding Act 1988 . | The withholding schedule can be obtained from the Australian Taxation Office by telephoning 13 28 66. | Attached withholding schedule made: | Pay As You Go (PAYG) Withholding Tax Tables | NAT 3539-10.2000 Coefficients for calculating weekly withholding amounts incorporating SSFC and HECS components", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC007/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 9", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Notice of withholding schedules", "Topic_Category": "Current > PAYG withholding > Rates > Notices", "Date_of_Issue": "21 January 2002", "Signatory": "Murray Crowe Assistant Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Murray Boyd Crowe, Assistant Commissioner of Taxation, notify under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 (TAA) that I have made the withholding schedule listed below. The schedule applies to payments made on or after 21 December 2001. | The withholding schedule authorises a payer to withhold an additional amount from a withholding payment covered by Subdivision 12-B , 12-C or 12-D of Schedule 1 to the TAA, as specified by a payee in a Withholding declaration - upwards variation (NAT 5367). | I made the schedule under sections 15-25 and 15-30 of Schedule 1 to the TAA and for the purposes of collecting income tax, Medicare Levy and amounts of liabilities to the Commonwealth under Chapter 5A of the Higher Education Funding Act 1988 . | More information on upwards variations can be obtained from the Australian Taxation Office by telephoning 13 28 66 or at our Internet site, ATOassist: www.ato.gov.au . | Withholding schedule made | Pay As You Go (PAYG) Withholding Tax Table | NAT 5441-01.2002 Additional amount to withhold as a result of an upwards variation", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC009/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 13", "Title": "", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Notice of withholding schedules", "Topic_Category": "Current > PAYG withholding > Rates > Notices", "Date_of_Issue": "29 May 2002", "Signatory": "Megan Yong Acting Assistant Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Megan Elizabeth Yong, acting Assistant Commissioner of Taxation, notify under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 (TAA) that I have made the withholding schedules listed below. The schedules apply to payments made after 30 June 2002. | The withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA 1953. | I have made the schedules under sections 15-25 and 15-30 of Schedule 1 to the TAA for the purposes of collecting income tax, Medicare Levy and amounts of liabilities to the Commonwealth under Chapter 5A of the Higher Education Funding Act 1988 , Part 2B.3 of the Social Security Act 1991 , and Division 6 of Part 4A of the Student Assistance Act 1973 . | The withholding schedules can be obtained from the Australian Taxation Office by telephoning 13 28 66. | NAT 2173-6.2002 Higher Education Contribution Scheme Weekly NAT 2185-6.2002 Higher Education Contribution Scheme Fortnightly NAT 2186-6.2002 Higher Education Contribution Scheme Monthly NAT 2335-6.2002 Statement of formulas for calculating Higher Education Contribution Scheme component NAT 3306-6.2002 Student Financial Supplement Scheme Weekly NAT 3307-6.2002 Student Financial Supplement Scheme Fortnightly NAT 3308-6.2002 Student Financial Supplement Scheme Monthly NAT 3305-6.2002 Statement of formulas for calculating Student Financial Supplement Scheme component NAT 3539-6.2002 Coefficients calculating weekly withholding amounts incorporating Student Financial Supplement Scheme (SFSS) and Higher Education Contribution Scheme (HECS) component", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC013/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 16", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "List of Withholding schedules made", "Topic_Category": "Current > PAYG withholding > Rates > Notices", "Date_of_Issue": "26 June 2003", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, notify under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 that I have made the withholding schedules listed below. The schedules apply to payments made after 30 June 2003. | The withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B , 12-C or 12-D of Schedule 1. | I made the schedules under section 15-25 for the purposes of collecting income tax, Medicare Levy and amounts of liabilities to the Commonwealth under Chapter 5A of the Higher Education Act 1988. | Pay As You Go (PAYG) Withholding Tax Tables NAT 1004.5.2003 Statement of formulas for calculating amount to be withheld NAT 1005.5.2003 Weekly tax table incorporating Medicare levy NAT 1006.5.2003 Fortnightly tax table incorporating Medicare levy NAT 1007.6.2003 Monthly tax table incorporating Medicare levy NAT 1008.6.2003 Weekly with no and half Medicare levy NAT 1010.6.2003 Weekly with Medicare adjustment NAT 1011.6.2003 Fortnightly with Medicare adjustment NAT 1012.6.2003 Monthly with Medicare adjustment NAT 1023.6.2003 Special tax table for actors, variety artists and other entertainers NAT 1024.6.2003 Special daily rates NAT 1025.6.2003 Foreign residents - weekly NAT 1026.6.2003 Foreign residents - fortnightly NAT 1027.6.2003 Foreign residents - monthly NAT 2335.6.2003 Statement of formulas for calculating HECS NAT 3305.6.2003 Statement of formulas for calculating SFSS NAT 3539.6.2003 Calculating HECS and SFSS component NAT 3479.6.2003 Quarterly rates NAT 4466.6.2003 Special tax table for aged pensioners and low income aged persons NAT 7288.6.2003 Special tax table for Joint Development Petroleum Area NAT 2446.6.2003 Statement of formulas for Members of the Defence Force", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC016/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 18", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "List of withholding schedules made", "Topic_Category": "Current > PAYG withholding > Rates > Notices", "Date_of_Issue": "27 June 2003", "Signatory": "Megan Yong Assistant Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, notify under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 that I have made the withholding schedules listed below. The schedules apply to payments made after 30 June 2003. | The withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1. | I made the schedules under section 15-25 for the purposes of collecting income tax, Medicare Levy and amounts of liabilities to the Commonwealth under Chapter 5A of the Higher Education Act 1988. | Pay As You Go (PAYG) Withholding Tax Tables NAT 2173.6.2003 HECS weekly NAT 2185.6.2003 HECS fortnightly NAT 2186.6.2003 HECS monthly NAT 3306.6.2003 SFSS weekly NAT 3307.6.2003 SFSS fortnightly NAT 3308.6.2003 SFSS monthly", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC018/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 20", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Withholding schedule made", "Topic_Category": "Current > PAYG withholding > Rates > Notices", "Date_of_Issue": "30 June 2003", "Signatory": "Megan Yong Assistant Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, notify under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 that I have made the withholding schedule listed below. The schedule applies to payments made after 30 June 2003. | The withholding schedule specifies the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B , 12-C or 12-D of Schedule 1. | I made the schedule under section 15-25 for the purposes of collecting income tax, Medicare Levy and amounts of liabilities to the Commonwealth under Chapter 5A of the Higher Education Act 1988 . | Pay As You Go (PAYG) Withholding Tax Tables NAT 3348.6.2003 Lump Sum Payments in Arrears", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC020/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 22", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Withholding schedule made", "Topic_Category": "Current > PAYG withholding > Rates > Notices", "Date_of_Issue": "30 June 2003", "Signatory": "Megan Yong Assistant Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, notify under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 that I have made the withholding schedule listed below. The schedule applies to payments made after 30 June 2003. | The withholding schedule specifies the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B , 12-C or 12-D of Schedule 1. | I made the schedule under section 15-25 for the purposes of collecting income tax, Medicare Levy and amounts of liabilities to the Commonwealth under Chapter 5A of the Higher Education Act 1988 . | Pay As You Go (PAYG) Withholding Tax Tables NAT 7905.6.2003 Bonuses and similar payments", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC022/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 15", "Title": "", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Variation of amount required to be withheld", "Topic_Category": "Current > PAYG withholding > Rates > Variations", "Date_of_Issue": "15 October 2001", "Signatory": "Stuart Forsyth Assistant Commissioner of Taxation Small Business", "Registration_Number": "", "Registration_Date": "", "Body": "I, Stuart Forsyth, Assistant Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by section 13-5 in Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below. | • covered by section 13-5 in Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Effective for payments made on or after 1 November 2001 to 30 June 2002 | This variation applies to payments made on or after 1 November 2001 to 30 June 2002. | Class of cases | Any alienated personal services payment received by a personal services entity that relates to an individual's personal services income where salary or wages are paid to the individual or individuals within 14 days after the end of the relevant Pay As You Go payment period equalling: 1. 70% of the gross personal services income (exclusive of GST) received by the personal services entity during the current Pay As You Go payment period; or 2. A net personal services income percentage applied to the gross personal services income (exclusive of GST) received by the personal services entity during the current Pay As You Go payment period. The net personal services income percentage is calculated by dividing the personal services entity's gross personal services income (exclusive of GST) less allowable deductions (excluding salary or wages paid in accordance with subsection 86-15(4) of the Income Tax Assessment Act 1997 ) for the previous income year by the personal services entity's gross personal services income (exclusive of GST) for the previous income year. | 1. 70% of the gross personal services income (exclusive of GST) received by the personal services entity during the current Pay As You Go payment period; or 2. A net personal services income percentage applied to the gross personal services income (exclusive of GST) received by the personal services entity during the current Pay As You Go payment period. The net personal services income percentage is calculated by dividing the personal services entity's gross personal services income (exclusive of GST) less allowable deductions (excluding salary or wages paid in accordance with subsection 86-15(4) of the Income Tax Assessment Act 1997 ) for the previous income year by the personal services entity's gross personal services income (exclusive of GST) for the previous income year.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA015/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 18", "Title": "", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Variation of amount required to be withheld", "Topic_Category": "Current > PAYG withholding > Rates > Variations", "Date_of_Issue": "21 February 2002", "Signatory": "Murray Crowe Assistant Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Murray Boyd Crowe, Assistant Commissioner of Taxation, vary the amount required to be withheld to an amount equal to twenty (20) percent of the payment, where the payment is: • covered by section 12-35 or subsection 12-60(2) of Schedule 1 to the Taxation Administration Act 1953 and of a kind covered by regulation 44(1)(c) of the Taxation Administration Regulations 1976 ; and • within the class of cases described below. | • covered by section 12-35 or subsection 12-60(2) of Schedule 1 to the Taxation Administration Act 1953 and of a kind covered by regulation 44(1)(c) of the Taxation Administration Regulations 1976 ; and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This variation applies to payments made from 1 April 2002 to 31 December 2003. | Payments made on or after 1 April 2002 under a contract to an individual engaged as a performing artist to perform in a promotional activity that is: (i) conducted in the presence of an audience; or (ii) intended to be communicated to an audience by print or electronic media; or (iii) for a film or tape; or (iv) for a television or radio broadcast; and where the individual has provided the payer with a Tax File Number Declaration Form quoting their Tax File Number. | (i) conducted in the presence of an audience; or (ii) intended to be communicated to an audience by print or electronic media; or (iii) for a film or tape; or (iv) for a television or radio broadcast; and where the individual has provided the payer with a Tax File Number Declaration Form quoting their Tax File Number. | Expressions referred to above under the heading \"Class of cases\" have the same meaning as in regulation 44 of the Taxation Administration Regulations 1976 .", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA018/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 20", "Title": "effective for payments made on or after 1 July 2002", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Variation of amount required to be withheld", "Topic_Category": "Current > PAYG withholding > Rates > Variations", "Date_of_Issue": "18 June 2002", "Signatory": "Stuart Forsyth Assistant Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Stuart Frederick Forsyth, Assistant Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by section 13-5 in Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | • covered by section 13-5 in Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This variation is effective for payments made on or after 1 July 2002. | Any alienated personal services payment that is received by a personal services entity and that relates to one or more individuals' personal services income where salary or wages are paid to the individual or individuals within 14 days after the end of the relevant Pay As You Go payment period either equalling or greater than: 1. 70% of the gross personal services income (exclusive of GST) received by the personal services entity during the current Pay As You Go payment period; or 2. A net personal services income percentage applied to the gross personal services income (exclusive of GST) received by the personal services entity during the current Pay As You Go payment period. The net personal services income percentage is calculated by dividing the personal services entity's gross personal services income (exclusive of GST) less allowable deductions (excluding salary or wages paid in accordance with subsection 86-15(4) of the Income Tax Assessment Act 1997 ) for the previous income year by the personal services entity's gross personal services income (exclusive of GST) for the previous income year and multiplying this amount by 100. | 1. 70% of the gross personal services income (exclusive of GST) received by the personal services entity during the current Pay As You Go payment period; or 2. A net personal services income percentage applied to the gross personal services income (exclusive of GST) received by the personal services entity during the current Pay As You Go payment period. The net personal services income percentage is calculated by dividing the personal services entity's gross personal services income (exclusive of GST) less allowable deductions (excluding salary or wages paid in accordance with subsection 86-15(4) of the Income Tax Assessment Act 1997 ) for the previous income year by the personal services entity's gross personal services income (exclusive of GST) for the previous income year and multiplying this amount by 100.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA020/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 27", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Pay as you go (PAYG) withholding", "Topic_Category": "Current > PAYG withholding > Rates > Variations", "Date_of_Issue": "15 August 2003", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, vary the amounts required to be withheld from withholding payments that are: • covered by Subdivision 12-B, 12-C and 12-D of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953); and • within the class of cases described below. | • covered by Subdivision 12-B, 12-C and 12-D of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953); and • within the class of cases described below. | The amount required to be withheld is varied upwards to include the additional withholding amounts as per the table below: Weekly earnings Additional withholding $400 to $1000 $1 >$1,000 to $1,200 $3 >$1200 $5 | I made this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the TAA 1953 to meet the special circumstances of that class of cases. | This variation applies to payments made from 20 August 2003. | Class of cases | This variation applies to payments that are: • subject to the rates of withholding specified in the withholding schedules; and • occur during a financial year that has 53 pay periods; | • subject to the rates of withholding specified in the withholding schedules; and • occur during a financial year that has 53 pay periods; | where the payee has requested that additional amounts be withheld in accordance with the table above and the payee has given the payer an effective Tax file number declaration .", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA027/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 47", "Title": "PAYG Withholding variation for foreign resident capital gains withholding payments - acquisitions from multiple entities", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Current > PAYG withholding > Rates > Variations", "Date_of_Issue": "29 June 2016", "Signatory": "Steve Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2016L01123", "Registration_Date": "30 June 2016", "Body": "1. Name of instrument: This determination is the PAYG Withholding variation for foreign resident capital gains withholding payments - acquisitions from multiple entities. | 2. Commencement: This instrument commences 1 July 2016. | 3. Application: This instrument applies to payments covered by sections 14-200 and 14-205 of Schedule 1 to the Taxation Administration Act 1953, where the relevant CGT asset is acquired from more than one entity and at least one, but not all, of those entities have provided: (i) a clearance certificate issued by the Commissioner of Taxation under section 14-220 of Schedule 1 to the Taxation Administration Act 1953, (ii) a declaration under section 14-225 of Schedule 1 to the Taxation Administration Act 1953, or (iii) a notice of variation granted by the Commissioner under subsection 14-235(2) of Schedule 1 to the Taxation Administration Act 1953. (i) a clearance certificate issued by the Commissioner of Taxation under section 14-220 of Schedule 1 to the Taxation Administration Act 1953, (ii) a declaration under section 14-225 of Schedule 1 to the Taxation Administration Act 1953, or (iii) a notice of variation granted by the Commissioner under subsection 14-235(2) of Schedule 1 to the Taxation Administration Act 1953. | 4. Determination: The amount to be paid to the Commissioner in relation to transactions covered by this instrument is varied as follows: For each entity that has not provided a clearance certificate, declaration or notice of variation, withhold an amount equal to the amount which would be required to be paid to the Commissioner under subsection 14-200(3) or subsection 14-205(4) of Schedule 1 to the Taxation Administration Act 1953, multiplied by the entity's percentage interest in the relevant CGT asset. For each entity that has provided a notice of variation, the varied amount stated on the notice of variation. For each entity that has provided a valid clearance certificate or declaration, no withholding is required. | 5. Definitions: Where individuals own the relevant asset as joint tenants, their percentage interests are as defined in section 108-7 of the Income Tax Assessment Act 1997. Other terms used in this legislative instrument have the same meaning as defined in the: • Income Tax Assessment Act 1997, or • Taxation Administration Act 1953 • Income Tax Assessment Act 1997, or • Taxation Administration Act 1953", "Related_Explanatory_Statements": "Variation 47 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA047/00001", "Unmatched_Content": "I, Steve Vesperman, Deputy Commissioner of Taxation, make this variation under subsection 14-235(5) of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "Variation 48", "Title": "PAYG Withholding variation for foreign resident capital gains withholding payments - deceased estates and legal personal representatives", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Current > PAYG withholding > Rates > Variations", "Date_of_Issue": "15 August 2016", "Signatory": "Steve Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2016L01396", "Registration_Date": "6 September 2016", "Body": "1. Name of instrument: This determination is the PAYG Withholding variation for foreign resident capital gains withholding payments - deceased estates and legal personal representatives. | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislative Instruments. | 3. Application: This instrument applies to payments covered by section 14-200 of Schedule 1 to the Taxation Administration Act 1953 , where, as a result of the death of an individual: (i) the legal personal representative is taken to have acquired the relevant asset following the death of the individual; (ii) a beneficiary obtains ownership of the relevant asset by way of direct transfer from the deceased or by transfer from the legal personal representative of the deceased; or (iii) a surviving joint tenant acquires the deceased joint tenant's interest in the relevant asset. (i) the legal personal representative is taken to have acquired the relevant asset following the death of the individual; (ii) a beneficiary obtains ownership of the relevant asset by way of direct transfer from the deceased or by transfer from the legal personal representative of the deceased; or (iii) a surviving joint tenant acquires the deceased joint tenant's interest in the relevant asset. | 4. Determination: The amount to be paid to the Commissioner in relation to transactions covered by this instrument is varied to nil. | 5. Definitions: Where individuals own the relevant asset as joint tenants, their percentage interests are as defined in section 108-7 of the Income Tax Assessment Act 1997. Other terms used in this legislative instrument have the same meaning as defined in the: • Income Tax Assessment Act 1997 , or • Taxation Administration Act 1953. • Income Tax Assessment Act 1997 , or • Taxation Administration Act 1953.", "Related_Explanatory_Statements": "Variation 48 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA048/00001", "Unmatched_Content": "I, Steve Vesperman, Deputy Commissioner of Taxation, make this variation under subsection 14-235(5) of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "Variation 50", "Title": "PAYG Withholding Variation: Labour Hire reimbursements and allowances", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Current > PAYG withholding > Rates > Variations", "Date_of_Issue": "13 September 2016", "Signatory": "Matthew Bambrick Acting, Deputy Commissioner of Taxation", "Registration_Number": "F2016L01580", "Registration_Date": "4 October 2016", "Body": "1. Name of instrument: This instrument is the PAYG Withholding Variation: Labour Hire reimbursements and allowances. | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislative Instruments. | 3. Repealing of existing instrument: This instrument repeals and replaces legislative instrument PAYG Withholding Variation: Labour hire reimbursements and allowances (F2016L00436), registered on 30 March 2016. | 4. Application: This instrument applies to payments that are covered by section 12-60 in Schedule 1 to the Taxation Administration Act 1953 within the class of cases described below. | 5. Class of cases: A payment for reimbursement of actual expenses incurred by the labour hire worker, provided: • the expense that the labour hire worker incurs is related directly to the labour hire worker's work or services performed under the labour hire arrangement • the expenses that the labour hire worker incurred may be able to be claimed as a tax deduction at least equal to the amount of the reimbursement • the labour hire worker is able to substantiate the tax deduction claimed, and • the amount and nature of the reimbursement is shown separately in the accounting records of the payer. An allowance payment being: • Cents per kilometre car expense payments calculated using the approved cents per kilometre rate (to a maximum of 5,000 business kilometres), or • Domestic or overseas travel expenses involving an overnight absence from the labour hire worker's ordinary place of residence. • the expense that the labour hire worker incurs is related directly to the labour hire worker's work or services performed under the labour hire arrangement • the expenses that the labour hire worker incurred may be able to be claimed as a tax deduction at least equal to the amount of the reimbursement • the labour hire worker is able to substantiate the tax deduction claimed, and • the amount and nature of the reimbursement is shown separately in the accounting records of the payer. An allowance payment being: • Cents per kilometre car expense payments calculated using the approved cents per kilometre rate (to a maximum of 5,000 business kilometres), or • Domestic or overseas travel expenses involving an overnight absence from the labour hire worker's ordinary place of residence. • Cents per kilometre car expense payments calculated using the approved cents per kilometre rate (to a maximum of 5,000 business kilometres), or • Domestic or overseas travel expenses involving an overnight absence from the labour hire worker's ordinary place of residence. Provided that: • the labour hire worker is expected to incur expenses that may be able to be claimed as a tax deduction at least equal to the amount of the allowance, • the labour hire worker is able to substantiate the tax deduction claimed, and • the amount and nature of the allowance is shown separately in the accounting records of the payer. • the labour hire worker is expected to incur expenses that may be able to be claimed as a tax deduction at least equal to the amount of the allowance, • the labour hire worker is able to substantiate the tax deduction claimed, and • the amount and nature of the allowance is shown separately in the accounting records of the payer. | 6. Amount to be withheld: The amount to be withheld from payments covered by this instrument has been varied to nil.", "Related_Explanatory_Statements": "Variation 50 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This instrument repeals and replaces legislative instrument PAYG Withholding Variation: Labour hire reimbursements and allowances (F2016L00436), registered on 30 March 2016.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA050/00001", "Unmatched_Content": "Australian Government: • Legislative Instrument No. F2016L00436 registered on 30 March 2016. | I, Matthew Bambrick, Acting Deputy Commissioner of Taxation, make this variation under section 15-15 of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "Variation 51", "Title": "PAYG Withholding variation for foreign resident capital gains withholding payments - marriage or relationship breakdowns", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Current > PAYG withholding > Rates > Variations", "Date_of_Issue": "5 October 2016", "Signatory": "Matthew Bambrick Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01642", "Registration_Date": "25 October 2016", "Body": "1. Name of instrument: This determination is the PAYG Withholding variation for foreign resident capital gains withholding payments - marriage or relationship breakdowns. | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislative Instruments. | 3. Application: This instrument applies to payments covered by section 14-200 of Schedule 1 to the Taxation Administration Act 1953 , where (i) under the Family Law Act 1975 or under a State law, Territory law or foreign law relating to breakdowns of relationships between spouses, the transferee acquires ownership of an asset; and. (ii) the transferee possesses a copy of the relevant documentation specified in subsection 126-5(1) of the ITAA 1997 by the time of the finalisation of the transfer, showing that the asset was acquired in accordance with subparagraph 3(i). (i) under the Family Law Act 1975 or under a State law, Territory law or foreign law relating to breakdowns of relationships between spouses, the transferee acquires ownership of an asset; and. (ii) the transferee possesses a copy of the relevant documentation specified in subsection 126-5(1) of the ITAA 1997 by the time of the finalisation of the transfer, showing that the asset was acquired in accordance with subparagraph 3(i). | 4. Determination: The amount to be paid to the Commissioner in relation to transactions covered by this instrument is varied to nil. | 5. Definitions: • Spouse - as defined within subsection 995-1(1) of the Income Tax Assessment Act 1997 • Transferor - the person or entity named in the relevant documentation specified in subsection 126-5(1) of the ITAA 1997, under which the Family Law Act 1975 , State law, Territory law or foreign law relating to breakdowns of relationships between spouses, is requiring them to transferor an asset to another individual (transferee). • Transferee - the individual who is named in the relevant documentation specified in subsection 126-5(1) of the ITAA 1997 as being in receipt of the ownership of the asset transferred under the Family Law Act 1975 or under a State law, Territory law or foreign law relating to breakdowns of relationships between spouses. • Spouse - as defined within subsection 995-1(1) of the Income Tax Assessment Act 1997 • Transferor - the person or entity named in the relevant documentation specified in subsection 126-5(1) of the ITAA 1997, under which the Family Law Act 1975 , State law, Territory law or foreign law relating to breakdowns of relationships between spouses, is requiring them to transferor an asset to another individual (transferee). • Transferee - the individual who is named in the relevant documentation specified in subsection 126-5(1) of the ITAA 1997 as being in receipt of the ownership of the asset transferred under the Family Law Act 1975 or under a State law, Territory law or foreign law relating to breakdowns of relationships between spouses. Other terms used in this legislative instrument have the same meaning as defined in the: • Income Tax Assessment Act 1997 , or • Taxation Administration Act 1953. • Income Tax Assessment Act 1997 , or • Taxation Administration Act 1953.", "Related_Explanatory_Statements": "Variation 51 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA051/00001", "Unmatched_Content": "I, Matthew Bambrick, Acting Deputy Commissioner of Taxation, make this variation under subsection 14-235(5) of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "Variation 53", "Title": "PAYG Withholding Variation: Body Corporate", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Current > PAYG withholding > Rates > Variations", "Date_of_Issue": "5 October 2016", "Signatory": "Matthew Bambrick Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01640", "Registration_Date": "25 October 2016", "Body": "1. Name of instrument: This instrument is the PAYG Withholding Variation: Body Corporate. | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislative Instruments. | 3. Repealing of existing instrument: This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Body corporates (F2016L00440), registered on 30 March 2016. | 4. Application: This instrument applies to any payment covered by section 12-190 in Schedule 1 to the Taxation Administration Act 1953 to a body corporate of residential or commercial property made by a member of that body corporate in respect of: (i) body corporate levies; (ii) access fees to inspect books of account, insurance policies, rolls, minutes etc; or (iii) fees payable to the body corporate for the collection of rents from the common property. (i) body corporate levies; (ii) access fees to inspect books of account, insurance policies, rolls, minutes etc; or (iii) fees payable to the body corporate for the collection of rents from the common property. | 5. Determination: The amount to be withheld from payments covered by this instrument is varied to nil.", "Related_Explanatory_Statements": "Variation 53 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Body corporates (F2016L00440), registered on 30 March 2016.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA053/00001", "Unmatched_Content": "I, Matthew Bambrick, Acting Deputy Commissioner of Taxation, make this variation under section 15-15 of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "Variation 54", "Title": "PAYG Withholding Variation: Donations to deductible gift recipients", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Current > PAYG withholding > Rates > Variations", "Date_of_Issue": "5 October 2016", "Signatory": "Matthew Bambrick Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01641", "Registration_Date": "25 October 2016", "Body": "1. Name of instrument: This instrument is the PAYG Withholding Variation: Donations to deductible gift recipients. | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislative Instruments. | 3. Repealing of existing instrument: This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Donations to deductible gift recipients (F2016L00439), registered on 30 March 2016. | 4. Application: This instrument applies to payments covered by subdivision 12-B of Schedule 1 to the Taxation Administration Act 1953 , where: (i) part of the payment is paid, or is to be paid, as a donation to a deductible gift recipient specified or endorsed under Division 30 of Income Tax Assessment Act 1997 by a payer (ii) the donation is paid to the deductible gift recipient by the payer of the withholding payment at the direction of the payee (iii) the donation is made under a regular planned giving arrangement, and (iv) the payee has not advised the payer that they do not want a variation to the amount withheld. (i) part of the payment is paid, or is to be paid, as a donation to a deductible gift recipient specified or endorsed under Division 30 of Income Tax Assessment Act 1997 by a payer (ii) the donation is paid to the deductible gift recipient by the payer of the withholding payment at the direction of the payee (iii) the donation is made under a regular planned giving arrangement, and (iv) the payee has not advised the payer that they do not want a variation to the amount withheld. A deductible gift recipient is defined in section 995-1 of the Income Tax Assessment Act 1997 to take its meaning from section 30-227 of the Income Tax Assessment Act 1997. | 5. Amount to be withheld: The amount to be withheld from payments covered by this instrument is varied as follows: • When working out the amount to withhold a payer reduces the gross payment by the amount paid by the payer to a deductible gift recipient on behalf of the payee. • When working out the amount to withhold a payer reduces the gross payment by the amount paid by the payer to a deductible gift recipient on behalf of the payee.", "Related_Explanatory_Statements": "Variation 54 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Donations to deductible gift recipients (F2016L00439), registered on 30 March 2016.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA054/00001", "Unmatched_Content": "I, Matthew Bambrick, Acting Deputy Commissioner of Taxation, make this variation under section 15-15 of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "Variation 55", "Title": "PAYG Withholding variation for foreign resident capital gains withholding payments - income tax exempt entities", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Current > PAYG withholding > Rates > Variations", "Date_of_Issue": "9 March 2017", "Signatory": "Emma Rosenzweig Deputy Commissioner of Taxation", "Registration_Number": "F2017L00390", "Registration_Date": "6 April 2017", "Body": "1. Name of instrument: This instrument is the PAYG Withholding variation for foreign resident capital gains withholding payments - income tax exempt entities. | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislative Instruments. | 3. Application: This instrument applies to payments covered by section 14-200 of Schedule 1 to the Taxation Administration Act 1953, where the entity provides to the purchaser: (i) evidence of a private binding ruling issued by the Australian Taxation Office confirming that the entity is income tax exempt that is valid for the year in which the transaction is occurring; or (ii) documentation showing that the entity is endorsed for income tax exemption as a registered charity under item 1.1 of section 50-5 of the Income Tax Assessment Act 1997. (i) evidence of a private binding ruling issued by the Australian Taxation Office confirming that the entity is income tax exempt that is valid for the year in which the transaction is occurring; or (ii) documentation showing that the entity is endorsed for income tax exemption as a registered charity under item 1.1 of section 50-5 of the Income Tax Assessment Act 1997. | 4. Amount to be withheld: The amount to be paid to the Commissioner in relation to transactions covered by this instrument is varied to nil. Definitions Income tax exempt entity - exempt entity is defined under subsection 995-1(1) of the Income Tax Assessment Act 1997 (ITAA 1997) which means an entity all of whose *ordinary income and *statutory income is exempt from income tax because of this Act or because of another *Commonwealth law, no matter what kind of ordinary income or statutory income the entity might have; or an *untaxable Commonwealth entity. Other terms used in this legislative instrument have the same meaning as defined in the: • Income Tax Assessment Act 1997, or • Taxation Administration Act 1953 • Income Tax Assessment Act 1997, or • Taxation Administration Act 1953", "Related_Explanatory_Statements": "Variation 55 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA055/00001", "Unmatched_Content": "I, Emma Rosenzweig, Deputy Commissioner of Taxation, make this variation under subsection 14-235(5) of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "Variation 57", "Title": "PAYG Withholding Variation: Certain superannuation beneficiaries who have not quoted a tax file number ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Current > PAYG withholding > Rates > Variations", "Date_of_Issue": "7 September 2017", "Signatory": "Deborah Anne Jenkins Deputy Commissioner of Taxation", "Registration_Number": "F2017L01280", "Registration_Date": "27 September 2017", "Body": "1. Name of instrument: This instrument is the PAYG Withholding Variation: Certain superannuation beneficiaries who have not quoted a tax file number . | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislation. | 3. Repealing of existing instrument: This legislative instrument repeals and replaces legislative instrument Variation to the rate of withholding for certain superannuation beneficiaries who have not quoted a tax file number (F2007L02031), registered on 28 June 2007. | 4. Application: This instrument applies to payments covered by section 12-80 or subsection 12-85(a) of Schedule 1 to the Taxation Administration Act 1953 , where the payee has not provided the payer with a tax file number declaration that has effect under Division 3 of Part VA of the Income Tax Assessment Act 1936 . | 5. Amount to be withheld: The amount to withhold is varied to nil for that portion of the payment which is non-assessable non-exempt income of the payee.", "Related_Explanatory_Statements": "Variation 57 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This legislative instrument repeals and replaces legislative instrument Variation to the rate of withholding for certain superannuation beneficiaries who have not quoted a tax file number (F2007L02031), registered on 28 June 2007.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA057/00001", "Unmatched_Content": "I, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this variation under section 15-15 of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "Variation 58", "Title": "PAYG Withholding variation to the rate of withholding for superannuation income stream beneficiaries who turn 60 during the financial year", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Current > PAYG withholding > Rates > Variations", "Date_of_Issue": "31 May 2018", "Signatory": "Deborah Anne Jenkins Deputy Commissioner of Taxation", "Registration_Number": "F2018L00775", "Registration_Date": "15 June 2018", "Body": "1. Name of instrument: This instrument is the PAYG Withholding variation to the rate of withholding for superannuation income stream beneficiaries who turn 60 during the financial year. | 2. Effective dates: This instrument commences on 1 July 2018. | 3. Application: This instrument applies to the taxed element of the taxable component of payments that: 1. are superannuation income streams covered by paragraph 12-80(a) of Schedule 1 to the Taxation Administration Act 1953 2. consist of a taxed element only 3. are paid to a payee who is aged 59 years on 30 June immediately before the start of the relevant financial year; and 4. do not exceed the defined benefit income cap. The amount to be withheld from the taxable component of these payments is the amount calculated using the following rules. 1. are superannuation income streams covered by paragraph 12-80(a) of Schedule 1 to the Taxation Administration Act 1953 2. consist of a taxed element only 3. are paid to a payee who is aged 59 years on 30 June immediately before the start of the relevant financial year; and 4. do not exceed the defined benefit income cap. The amount to be withheld from the taxable component of these payments is the amount calculated using the following rules. Step 1 Calculate the amount of assessable income the payee will receive before their 60th birthday. Assessable income before 60th birthday = (taxable component of the payment x number of payments before 60th birthday) where: • the taxable component of a superannuation income stream benefit is the amount of the income stream minus the tax free component of the benefit, and • the number of payments before 60th birthday is the number of payments expected to be made to the payee between 1 July and their 60th birthday. • the taxable component of a superannuation income stream benefit is the amount of the income stream minus the tax free component of the benefit, and • the number of payments before 60th birthday is the number of payments expected to be made to the payee between 1 July and their 60th birthday. Step 2 Turn the Assessable income before 60th birthday (Step 1) into an average payment per pay period, as if spread over whole year. Assessable income before 60th birthday / total number of payments in the year Total number of payments made for the year: • 52, for payments made weekly • 26, for payments made fortnightly; or • 12, for payments made monthly. The result is the payee's Adjusted average payment. • 52, for payments made weekly • 26, for payments made fortnightly; or • 12, for payments made monthly. The result is the payee's Adjusted average payment. Step 3 Convert the Adjusted average payment calculated in Step 2 to its weekly equivalent. Where the payments are made weekly, ignore any cents and add 99 cents. If the payments are made fortnightly or monthly, calculate the weekly equivalent using the following: • fortnightly payments - divide the sum of the fortnightly payment by two. Ignore any cents in the result and then add 99 cents. or • monthly payments - multiply the monthly payment by 3 and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly payments - divide the sum of the fortnightly payment by two. Ignore any cents in the result and then add 99 cents. or • monthly payments - multiply the monthly payment by 3 and then divide by 13. Ignore any cents in the result and then add 99 cents. Step 4 Calculate the withholding amount on the figure calculated in Step 3, using the appropriate formula from Statement of formulas for calculating amounts to be withheld (NAT 1004) or using the tables in Weekly tax table (NAT 1005). If the payments are made fortnightly or monthly, calculate the withholding amounts using the following: • fortnightly payments - determine the weekly withholding. Multiply this amount by two. or • monthly payments - determine the weekly withholding. Multiply this amount by 13, divide the product by 3. Round the result to the nearest dollar. • fortnightly payments - determine the weekly withholding. Multiply this amount by two. or • monthly payments - determine the weekly withholding. Multiply this amount by 13, divide the product by 3. Round the result to the nearest dollar. Step 5 Adjust the amount calculated in Step 4 for the number of payments made before the payee's 60th birthday. Adjusted withholding amount = withholding amount (Step 4) * [total number of payments in year / number of payments made before 60th birthday] Round the result to the nearest dollar. Adjusted withholding amount = withholding amount (Step 4) * [total number of payments in year / number of payments made before 60th birthday] Round the result to the nearest dollar. Step 6 Calculate the superannuation tax offset applicable to the payment. Taxable component of the payment x 15% = Superannuation tax offset Round the result to the nearest dollar. Step 7 Calculate the Notional amount to be withheld per payment. Notional amount to be withheld = Adjusted withholding amount (Step 5) - Superannuation tax offset (Step 6) Notional amount to be withheld = Adjusted withholding amount (Step 5) - Superannuation tax offset (Step 6) Round the result to the nearest dollar. Note: If the Superannuation tax offset is greater than the Adjusted withholding amount, the Notional amount to be withheld is nil. Note: If the Superannuation tax offset is greater than the Adjusted withholding amount, the Notional amount to be withheld is nil. Step 8 Using the appropriate formula below, calculate the Medicare levy adjustment applicable to the payment. If the payee's Assessable income before 60th birthday (Step 1) is: • less than $21,655 - the payee's Medicare levy adjustment is nil. • greater than $21,655 but less than $27,068 - the payee's Medicare levy adjustment is equal to: (Assessable income before 60th birthday - $21,655) x 0.10 / number of payments before 60th birthday. • greater than $27,067 - the payee's Medicare levy adjustment is equal to: (Assessable income before 60th birthday x 0.02) / number of payments before 60th birthday Round the result to the nearest dollar. • less than $21,655 - the payee's Medicare levy adjustment is nil. • greater than $21,655 but less than $27,068 - the payee's Medicare levy adjustment is equal to: (Assessable income before 60th birthday - $21,655) x 0.10 / number of payments before 60th birthday. • greater than $27,067 - the payee's Medicare levy adjustment is equal to: • greater than $27,067 - the payee's Medicare levy adjustment is equal to: (Assessable income before 60th birthday x 0.02) / number of payments before 60th birthday Round the result to the nearest dollar. Step 9 To calculate the varied withholding amount, compare the Notional amount to be withheld (Step 7) to the Medicare levy adjustment (Step 8). If the Notional amount to be withheld is more than the Medicare levy adjustment, withhold the Notional amount to be withheld (Step 7). If the Notional amount to be withheld is less than the Medicare levy adjustment or zero, withhold the Medicare levy adjustment (Step 8). Schedule 1 - Statement of formulas for calculating amounts to be withheld 2017/18, Scale 2 is used in these examples Example 1 Sally is 59 years old and receives a fortnightly superannuation income stream of $2,140 during the 2017-18 financial year. The tax free component of Sally's fortnightly superannuation income stream is $440. The taxable component of the superannuation income stream is $1,700, and is comprised wholly of a taxed element. Sally will turn 60 on 8 January 2018. Her super fund will make 14 payments before she turns 60 and 12 payments after. As the taxable component of Sally's pension is comprised wholly of a taxed element she will not have to pay any tax on this after she turns 60. Sally's withholding should be varied. Sally has claimed the tax-free threshold and is not entitled to leave loading. Calculate the varied withholding amount Step 1 Calculate Sally's Assessable income before 60th birthday. Assessable income before 60th birthday: $1,700 x 14 = $23,800 Step 2 Convert the amount calculated at Step 1 into an Adjusted average payment. Adjusted average payment: $23,800 / 26 = $915.38 Step 3 Calculate Sally's adjusted weekly payment amount. Sally's adjusted weekly amount: $915.38 / 2 = $457.99 (ignoring cents, adding 0.99) Step 4 Calculate the withholding on the amount calculated at Step 3. Weekly withholding = $457.99 x 0.2900 - 109.1077 = $23.7094 = $24 per week (rounded to the nearest dollar) Fortnightly withholding: $24 x 2 = $48 per fortnight Step 5 Calculate Sally's Adjusted withholding amount based on the amount calculated at Step 4. Adjusted withholding amount = $48 x 26 / 14 = $89.1428 = $89 per fortnight (rounded to the nearest dollar) Step 6 Calculate the per payment Superannuation tax offset Sally is entitled to. This is calculated using the taxable component of her payment. Superannuation tax offset: $1,700 x 15% = $255 (rounded to the nearest dollar) Step 7 Calculate the Notional amount to be withheld. As Sally's Superannuation tax offset ($255 - Step 6) is greater than her Adjusted withholding amount ($89 - Step 5) her Notional amount to be withheld is $0. Step 8 Calculate Sally's Medicare levy adjustment. As Sally's assessable income before her 60th birthday of $23,800 (Step 1) is greater than $21,655, her Medicare levy adjustment is: $23,800 - $21,655 = $2,145 $2,145 x 0.100 / 14 = $15 (rounded to the nearest dollar) Step 9 Calculate Sally's varied withholding amount. As Sally's Medicare levy adjustment ($15 - Step 8) is greater than her Notional amount to be withheld ($0 - Step 7), her varied withholding amount is $15. Example 2 Scott is 59 years old and receives a weekly superannuation income stream of $1,900, during the 2017-18 financial year. The tax free component of Scott's weekly superannuation income stream is $175. The taxable component of the superannuation income stream is $1,725. The taxable component is comprised wholly of a taxed element. Scott will turn 60 on 21 April 2018. His superannuation fund will make 42 payments before his 60th birthday and 10 payments after. As the taxable component of Scott's income stream is comprised wholly of a taxed element he will not have to pay any tax on this income after his 60th birthday. The amount to be withheld from each payment should be varied. Scott has claimed the tax-free threshold. Calculate the varied withholding amount Step 1 Calculate Scott's Assessable income before 60th birthday. Assessable income before 60th birthday: $1,725 x 42 = $72,450 Step 2 Convert the amount calculated at Step 1 into an Adjusted average payment. Adjusted average payment: $72,450 / 52 = $1,393.27 Step 3 Calculate Scott's adjusted weekly payment amount. = $1,393.99 (ignoring cents, adding 0.99) Step 4 Calculate the withholding on Scott's adjusted weekly payment amount. Weekly withholding = $1,393.99 x 0.3450 - 161.9819 = $318.9447 = $319 per week (rounded to the nearest dollar) Step 5 Calculate Scott's Adjusted withholding amount based on the amount calculated at Step 4. Adjusted withholding amount = $319 x 52 / 42 = $394.9524 = $395 per week (rounded to the nearest dollar) Step 6 Calculate the per payment Superannuation tax offset that Scott is entitled to, based on the taxable component of his payment. Superannuation tax offset: $1,725 x 15% = $259 (rounded to the nearest dollar) Step 7 Calculate the Notional amount to be withheld. As Scott's Adjusted withholding amount is greater than his superannuation tax offset then the notional amount to be withheld is: Notional amount to be withheld = $395 (Step 5) - $259 (Step 6) = $136 Step 8 Calculate Scott's Medicare levy adjustment. As Scott's assessable income before his 60th birthday of $72,450 (Step 1) is greater than $27,067, his Medicare levy adjustment is: $72,450 x 0.02 / 42 = $35 (rounded to the nearest dollar) Step 9 Calculate Scott's varied withholding amount. As Scott's notional amount to be withheld ($136 - Step 7) is greater than his Medicare levy adjustment ($35 - Step 8), his varied withholding amount is $136. Example 3 Brian is 59 years old and has just commenced receiving weekly superannuation income stream benefits of $1,500. His first payment will be made on 6th September 2017. The tax free component of Brian's weekly superannuation income stream benefit is $115. The taxable component of the superannuation income stream is $1,385. The taxable component is comprised wholly of a taxed element. Brian will turn 60 on 3 February 2018. His super fund will make 22 payments before he turns 60 and 21 payments after. As the taxable component of Brian's superannuation income stream is comprised wholly of a taxed element he will not have to pay any tax on this after he turns 60. The amount to be withheld from each payment should be varied. Brian has claimed the tax-free threshold and is not entitled to leave loading. Calculate the adjusted withholding amount Step 1 Calculate Brian's Assessable income before 60th birthday. Assessable income before 60th birthday: $1,385 x 22 = $30,470 Step 2 Convert the amount calculated at Step 1 into an Adjusted average payment. Adjusted average payment: $30,470 / 52 = $585.96 Step 3 Calculate Brian's adjusted weekly payment amount. = $585.99 (ignoring cents, adding 0.99) Step 4 Calculate the withholding on Brian's adjusted weekly payment amount. Weekly withholding = $585.99 x 0.2100 - 67.4646 = $55.5933 = $56 per week (rounded to the nearest dollar) Step 5 Calculate Brian's Adjusted withholding amount based on the amount calculated at Step 4 Adjusted withholding amount = $56 x 52 / 22 = $132.3636 = $132 per week (rounded to the nearest dollar) Step 6 Calculate the per payment superannuation tax offset Brian is entitled to, based on the taxable component of his payment. Superannuation tax offset: $1385 x 15% = $208 (rounded to the nearest dollar) Step 7 Calculate the Notional amount to be withheld. As Brian's Superannuation tax offset ($208 - Step 6) is greater than his Adjusted withholding amount ($132 - Step 5) his Notional amount to be withheld is $0. Step 8 Calculate Brian's Medicare levy adjustment. As Brian's assessable income before his 60th birthday of $30,470 (Step 1) is greater than $27,067, his Medicare levy adjustment is: $30,470 x 0.02 / 22 = $28 (rounded to the nearest dollar) Step 9 Calculate Brian's varied withholding amount. As Brian's Medicare levy adjustment ($28 - Step 8) is greater than his Notional amount to be withheld ($0 - Step 7), his varied withholding amount is $28.", "Related_Explanatory_Statements": "Variation 58 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA058/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 59", "Title": "PAYG Withholding - Variation to the rate of withholding for certain foreign resident staff who provide support to those engaged in entertainment or sports activities legislative instrument", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > PAYG withholding > Rates > Variations", "Date_of_Issue": "5 March 2019", "Signatory": "Deborah Anne Jenkins Deputy Commissioner of Taxation", "Registration_Number": "F2019L00407", "Registration_Date": "26 March 2019", "Body": "1. Name of instrument: This determination is the PAYG Withholding - Variation to the rate of withholding for certain foreign resident staff who provide support to those engaged in entertainment or sports activities legislative instrument. | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislation. | 3. Repealing of existing instrument: This instrument repeals and replaces instrument PAYG Withholding Variation to the rate of withholding for certain foreign resident staff that provide support to those engaged in entertainment or sports activities (F2017L01228), registered on 21 September 2017. | 4. Application: This variation ensures that withholding is not required from payments made to foreign resident support staff from certain countries who provide support to those engaged in entertainment or sports activities. As a result of the relevant international tax agreements these amounts will not be subject to income tax in Australia, in the circumstances described below. | 5. Determination: This instrument varies to nil the amount required to be withheld from withholding payments which: (a) are covered by section 12-190 or 12-315 of Schedule 1 to the TAA 1953, (b) relate to entertainment or sports activities carried on in Australia, and (c) are made to support staff (within the meaning of paragraph 32(3)(b) of the Taxation Administration Regulations 2017) who are: (i) residents of a country with which Australia has an international tax agreement, and (ii) present in Australia for a period not exceeding 183 days in the financial year. (a) are covered by section 12-190 or 12-315 of Schedule 1 to the TAA 1953, (b) relate to entertainment or sports activities carried on in Australia, and (c) are made to support staff (within the meaning of paragraph 32(3)(b) of the Taxation Administration Regulations 2017) who are: (i) residents of a country with which Australia has an international tax agreement, and (ii) present in Australia for a period not exceeding 183 days in the financial year. (i) residents of a country with which Australia has an international tax agreement, and (ii) present in Australia for a period not exceeding 183 days in the financial year. | 6. Definitions: Terms used in this legislative instrument have the same meaning as defined in the: (a) Taxation Administration Act 1953, or (b) International Tax Agreements Act 1953. (a) Taxation Administration Act 1953, or (b) International Tax Agreements Act 1953.", "Related_Explanatory_Statements": "Variation 59 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This instrument repeals and replaces instrument PAYG Withholding Variation to the rate of withholding for certain foreign resident staff that provide support to those engaged in entertainment or sports activities (F2017L01228), registered on 21 September 2017.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA059/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 60", "Title": "Taxation Administration: Individuals Engaged in Foreign Service Variation Notice 2019", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > PAYG withholding > Rates > Variations", "Date_of_Issue": "3 September 2019", "Signatory": "Louise Clarke Deputy Commissioner of Taxation", "Registration_Number": "F2019L01282", "Registration_Date": "27 September 2019", "Body": "1. Name of instrument: This determination is the Taxation Administration: Individuals Engaged in Foreign Service Variation Notice 2019. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. When it is registered this instrument repeals and replaces Taxation Administration Act 1953 - PAYG withholding - Individuals engaged in foreign service (F2009L02794) registered on 14 July 2009. | 3. Application: This instrument applies to payments covered by subdivision 12-B of Schedule 1 to the Taxation Administration Act 1953 that are made to individuals engaged in foreign service whose foreign earnings from that service are not exempt under subsection 23AG of the Income Tax Assessment Act 1936. | 4. Variation: The Australian tax amount to be withheld is calculated using the following steps:- Step 1 Calculate the Australian dollar equivalent of the foreign earnings. Step 2 Use the relevant pay as you go withholding tax table to calculate the amount of tax that would normally be withheld on those earnings. The amount is based on the information the payee supplied on a Tax file number declaration and, if applicable, a Withholding declaration. Step 3 Subtract the Australian dollar equivalent of the amount of tax withheld and paid to the foreign country from the answer to Step 2. Step 4 The result of Step 3 is the amount to withhold. If the result from Step 3 is zero or negative, there is no amount to withhold.", "Related_Explanatory_Statements": "Variation 60 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This instrument commences on the day after it is registered on the Federal Register of Legislation. When it is registered this instrument repeals and replaces Taxation Administration Act 1953 - PAYG withholding - Individuals engaged in foreign service (F2009L02794) registered on 14 July 2009.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA060/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 61", "Title": "PAYG Withholding Variation: Performing Artists 2018", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Current > PAYG withholding > Rates > Variations", "Date_of_Issue": "29 June 2018", "Signatory": "Deborah Anne Jenkins Deputy Commissioner of Taxation", "Registration_Number": "F2018L01119", "Registration_Date": "16 August 2018", "Body": "1. Name of instrument: This instrument is the PAYG Withholding Variation: Performing Artists 2018. | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislation. | 3. Repealing of existing instrument: This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Performing Artists (F2016L01639), registered on 25 October 2016. | 4. Application: This instrument applies to payments that are covered by section 12-35 or subsection 12-60(2) in Schedule 1 to the Taxation Administration Act 1953 that are of a kind covered by sub-regulation 27(c) of the Taxation Administration Regulations 2017, and within the class of cases described below. Class of cases Payments under a contract to an individual engaged as a performing artist to perform in an activity in which the individual: (i.) endorses or promotes goods or services; or (ii.) appears or participates in an advertisement; (i.) endorses or promotes goods or services; or (ii.) appears or participates in an advertisement; unless the individual is engaged primarily because he or she is a sportsperson. The individual engaged as a performing artist has provided the payer with a Tax file number declaration quoting their tax file number. Expressions referred to above under the heading 'Class of cases' have the same meaning as in sub-regulation 27(c) of the Taxation Administration Regulations 2017. | 5. Determination: The amount to be withheld from payments covered by this instrument is varied to an amount equal to 20% of the relevant payment.", "Related_Explanatory_Statements": "Variation 61 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Performing Artists (F2016L01639), registered on 25 October 2016.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA061/00001", "Unmatched_Content": "I, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this variation under section 15-15 of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "Variation 62", "Title": "PAYG Withholding variation for foreign resident capital gains withholding payments - no residue after a mortgagee exercises a power of sale 2020 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > PAYG withholding > Rates > Variations", "Date_of_Issue": "2 September 2020", "Signatory": "Louise Clarke Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2020L01291", "Registration_Date": "9 October 2020", "Body": "1. Name of instrument: This determination is the PAYG Withholding variation for foreign resident capital gains withholding payments - no residue after a mortgagee exercises a power of sale 2020 . | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislation. | 3. Application: This instrument applies to payments covered by section 14-200 of Schedule 1 to the Taxation Administration Act 1953 , where, in a transaction involving the acquisition of land: (i) a mortgagee exercises a power of sale; (ii) the residue is zero or less than zero; and (iii) the mortgagee provides a written declaration to the transferee that the amount to withhold is varied to nil under this instrument. (i) a mortgagee exercises a power of sale; (ii) the residue is zero or less than zero; and (iii) the mortgagee provides a written declaration to the transferee that the amount to withhold is varied to nil under this instrument. | 4. Determination: The amount to be paid by the transferee to the Commissioner in relation to the transactions covered by this instrument is varied to nil. | 5. Definitions: Mortgagee - a mortgagee in relation to the land that is also an 'authorised deposit-taking institution' as defined in section 5 of the Banking Act 1959 . Residue - an amount worked out as the sale proceeds less expenses incidental to the sale and amounts payable to registered mortgagees over the asset. Transferee - the person acquiring the land as a result of the transaction. Other terms used in this legislative instrument have the same meaning as defined in the Taxation Administration Act 1953 . | 6. Repeals: None.", "Related_Explanatory_Statements": "Variation 62 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA20201/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2026/7", "Title": "Taxation Administration (PAYG Withholding Variation for Certain Insurance and Compensation Payments when an ABN is not Quoted) Legislative Instrument 2026 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > PAYG withholding > Rates > 2026", "Date_of_Issue": "25 February 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2026L00197", "Registration_Date": "5 March 2026", "Body": "1 Name: This instrument is the Taxation Administration (PAYG Withholding Variation for Certain Insurance and Compensation Payments when an ABN is not Quoted) Legislative Instrument 2026 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 15-15 in Schedule 1 to the Act. | 4 Definitions: In this instrument: Act means the Taxation Administration Act 1953. compulsory third party scheme has the meaning given by section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999. statutory compensation scheme has the meaning given by section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Withholding amount varied to nil: The amount that an entity must withhold under subsection 12-190(1) in Schedule 1 to the Act from a payment it makes to another entity is varied to nil where the payment is made by: (a) an insurer in settlement of a claim under an insurance policy; or (b) an entity operating a statutory compensation scheme in settlement of a claim for compensation under that scheme; or (c) an entity operating a compulsory third party scheme in settlement of a claim for compensation under that scheme. (a) an insurer in settlement of a claim under an insurance policy; or (b) an entity operating a statutory compensation scheme in settlement of a claim for compensation under that scheme; or (c) an entity operating a compulsory third party scheme in settlement of a claim for compensation under that scheme. PAYG Withholding Variation: Insurance and Compensation | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/7 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20267/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation, make the following legislative instrument."}
{"Instrument_Reference": "LI 2026/8", "Title": "Taxation Administration (PAYG Withholding Variation for Company Directors and Certain Office Holders) Legislative Instrument 2026 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > PAYG withholding > Rates > 2026", "Date_of_Issue": "25 February 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2026L00198", "Registration_Date": "45 March 2026", "Body": "1 Name: This instrument is the Taxation Administration (PAYG Withholding Variation for Company Directors and Certain Office Holders) Legislative Instrument 2026 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under sections 15-15 and 16-180, and subsection 389-10(1) in Schedule 1 to the Act. | 4 Definitions: Note: A number of expressions used in this instrument have the same meaning as in Schedule 1 to the Act. Expressions in Schedule 1 to the Act have the same meaning as in the Income Tax Assessment Act 1997 (see section 3AA of the Act). The following expressions are relevantly defined in section 995-1 of the Income Tax Assessment Act 1997 : (a) company; (b) entity; (c) partnership; (d) payment summary. (a) company; (b) entity; (c) partnership; (d) payment summary. In this instrument: Act means the Taxation Administration Act 1953 . appointed director means a person who has been officially appointed to the position of a director (within the meaning of section 12-40 in Schedule 1 to the Act) of a company that is incorporated, regardless of the name that is given to that position. It does not include a person who is performing the duties of a director but has not been officially appointed to a position. covered payment means a payment for which the withholding amount is varied under section 6. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Withholding amount varied to nil: The amount that an entity ( the first entity ) must withhold from a payment it makes to an individual under section 12-40 or paragraph 12-45(1)(b), (c) or (d) in Schedule 1 to the Act is varied to nil, if: (a) the payment is made to the individual as: (i) an appointed director, where the first entity is a company that is incorporated; (ii) a member of the committee of management of the first entity, where the first entity is a company that is not incorporated; or (iii) a person covered by paragraph 12-45(1)(b), (c) or (d) in Schedule 1 to the Act; (b) the individual is required to pay the full amount of the payment to another entity ( the second entity ); and (c) the individual is: (i) an employee of the second entity; or (ii) an appointed director of the second entity, where the second entity is a company that is incorporated; or (iii) a partner in the second entity, where the second entity is a partnership. (a) the payment is made to the individual as: (i) an appointed director, where the first entity is a company that is incorporated; (ii) a member of the committee of management of the first entity, where the first entity is a company that is not incorporated; or (iii) a person covered by paragraph 12-45(1)(b), (c) or (d) in Schedule 1 to the Act; (b) the individual is required to pay the full amount of the payment to another entity ( the second entity ); and (c) the individual is: (i) an employee of the second entity; or (ii) an appointed director of the second entity, where the second entity is a company that is incorporated; or (iii) a partner in the second entity, where the second entity is a partnership. (i) an appointed director, where the first entity is a company that is incorporated; (ii) a member of the committee of management of the first entity, where the first entity is a company that is not incorporated; or (iii) a person covered by paragraph 12-45(1)(b), (c) or (d) in Schedule 1 to the Act; (i) an employee of the second entity; or (ii) an appointed director of the second entity, where the second entity is a company that is incorporated; or (iii) a partner in the second entity, where the second entity is a partnership. | 7 Payment summary and STP reporting exemptions: (1) An entity is exempt from giving a payment summary required under section 16-155 in Schedule 1 to the Act or a part-year payment summary required under section 16-160 in Schedule 1 to the Act in respect of a covered payment. (2) An entity is exempt from notifying the Commissioner of amounts required to be notified under section 389-5 in Schedule 1 to the Act in respect of a covered payment. PAYG Withholding Variation: Company Directors and Office Holders | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/8 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20268/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation, make the following legislative instrument."}
{"Instrument_Reference": "LI 2026/9", "Title": "Taxation Administration (Withholding Variation for Payments to Indigenous Artists who do not Quote an ABN) Legislative Instrument 2026", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > PAYG withholding > Rates > 2026", "Date_of_Issue": "2 March 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2026L00231", "Registration_Date": "11 March 2026", "Body": "1 Name: This instrument is the Taxation Administration (Withholding Variation for Payments to Indigenous Artists who do not Quote an ABN) Legislative Instrument 2026. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 15-15 in Schedule 1 to the Act. | 4 Definitions: Note: A number of expressions used in this instrument have the same meaning as in Schedule 1 to the Act. Expressions in Schedule 1 to the Act have the same meaning as in the ITAA 1997 (see section 3AA of the Act). The following expressions are relevantly defined in section 995-1 of the ITAA 1997: (a) ABN; (b) Indigenous person; (c) supply. (a) ABN; (b) Indigenous person; (c) supply. In this instrument: Act means the Taxation Administration Act 1953. artistic works include: (a) graphic work, photography, sculpture, painting or collage; (b) a work of artistic craftsmanship; and (c) the performance or presentation by a person, or the participation by a person in a musical performance, play, dance, entertainment, display, exhibition or similar activity of a cultural nature. ITAA 1997 means the Income Tax Assessment Act 1997. Zone A has the meaning given by Schedule 2 of the Income Tax Assessment Act 1936. (a) graphic work, photography, sculpture, painting or collage; (b) a work of artistic craftsmanship; and (c) the performance or presentation by a person, or the participation by a person in a musical performance, play, dance, entertainment, display, exhibition or similar activity of a cultural nature. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Withholding Variation: The amount that an entity must withhold under section 12-190 in Schedule 1 to the Act from a payment it makes to an Indigenous person for a supply of artistic works is varied to nil where the person: (a) works or lives in Zone A; and (b) does not quote an ABN in relation to that supply. Note: Where the amount required to be withheld from a payment under section 12-190 in Schedule 1 to the Act is varied to nil, the payer is exempt from giving a payment summary under subsection 16-167(1) in Schedule 1 to the Act in respect of that payment. (a) works or lives in Zone A; and (b) does not quote an ABN in relation to that supply. Note: Where the amount required to be withheld from a payment under section 12-190 in Schedule 1 to the Act is varied to nil, the payer is exempt from giving a payment summary under subsection 16-167(1) in Schedule 1 to the Act in respect of that payment. PAYG Withholding Variation: Variation of amount to be withheld from Indigenous artists when an ABN is not provided | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/9 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20269/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation, make the following legislative instrument."}
{"Instrument_Reference": "LI 2026/12", "Title": "Taxation Administration (Withholding Variation for Certain Payments to Religious Practitioners) Legislative Instrument 2026", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > PAYG withholding > Rates > 2026", "Date_of_Issue": "12 March 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2026L00251", "Registration_Date": "13 March 2026", "Body": "1 Name: This instrument is the Taxation Administration (Withholding Variation for Certain Payments to Religious Practitioners) Legislative Instrument 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under sections 15-15, 16-153 and 16-180 and subsection 389-10(1) in Schedule 1 to the Act. | 4 Definitions: Note: A number of expressions used in this instrument have the same meaning as in Schedule 1 to the Act. Expressions in Schedule 1 to the Act have the same meaning as in the Income Tax Assessment Act 1997 (see section 3AA of the Act). The following expressions are relevantly defined in section 995-1 of the Income Tax Assessment Act 1997: (a) business kilometres; (b) car expense; (c) financial year; (d) income year; (e) travel allowance expense; (f) quarter; (g) religious practitioner. (a) business kilometres; (b) car expense; (c) financial year; (d) income year; (e) travel allowance expense; (f) quarter; (g) religious practitioner. In this instrument: Act means the Taxation Administration Act 1953. ITAA 1997 means the Income Tax Assessment Act 1997. locum services means activities performed by a religious practitioner in temporarily relieving another religious practitioner of their duties. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Variation for payments related to certain allowances: (1) The amount an entity must withhold from a withholding payment it makes to a religious practitioner under section 12-47 in Schedule 1 to the Act is varied to nil if: (a) the payment relates to an allowance specified in subsection 6(2); (b) the entity reasonably expects that the religious practitioner will incur deductible work expenses related to the allowance that in total are at least equal to the amount of the allowance; and (c) the amount and nature of the payment is shown separately in the accounting records of the entity. Note: Normal withholding rates apply to the part of a payment related to a specified allowance that exceeds a limit specified in subsection 6(2) for that allowance. The normal withholding rates that apply for the financial year relevant to the payment are provided in a legislative instrument made under section 15-25 in Schedule 1 to the Act for that financial year. (a) the payment relates to an allowance specified in subsection 6(2); (b) the entity reasonably expects that the religious practitioner will incur deductible work expenses related to the allowance that in total are at least equal to the amount of the allowance; and (c) the amount and nature of the payment is shown separately in the accounting records of the entity. Note: Normal withholding rates apply to the part of a payment related to a specified allowance that exceeds a limit specified in subsection 6(2) for that allowance. The normal withholding rates that apply for the financial year relevant to the payment are provided in a legislative instrument made under section 15-25 in Schedule 1 to the Act for that financial year. (2) The following allowances are specified for the purposes of subsection 6(1): (a) an allowance for car expenses based on a set rate per kilometre travelled by a car, where: (i) the allowance is calculated by multiplying the set rate per kilometre by the total number of business kilometres travelled by the car; and (ii) the set rate used in the calculation does not exceed the rate determined for the income year under subsection 28-25(4) of the ITAA 1997; and (iii) the total number of business kilometres used in the calculation in respect of which the allowance is paid during the financial year does not exceed the number of business kilometres provided for in subsection 28-25(2) of the ITAA 1997; (b) an allowance for domestic travel allowance expenses which does not exceed the amount that the Commissioner considers reasonable for the income year for the purposes of section 900 50 of the ITAA 1997; (c) an allowance for overseas travel allowance expenses which does not exceed the amount that the Commissioner considers reasonable for the income year for the purposes of section 900-55 of the ITAA 1997. (a) an allowance for car expenses based on a set rate per kilometre travelled by a car, where: (i) the allowance is calculated by multiplying the set rate per kilometre by the total number of business kilometres travelled by the car; and (ii) the set rate used in the calculation does not exceed the rate determined for the income year under subsection 28-25(4) of the ITAA 1997; and (iii) the total number of business kilometres used in the calculation in respect of which the allowance is paid during the financial year does not exceed the number of business kilometres provided for in subsection 28-25(2) of the ITAA 1997; (b) an allowance for domestic travel allowance expenses which does not exceed the amount that the Commissioner considers reasonable for the income year for the purposes of section 900 50 of the ITAA 1997; (c) an allowance for overseas travel allowance expenses which does not exceed the amount that the Commissioner considers reasonable for the income year for the purposes of section 900-55 of the ITAA 1997. (i) the allowance is calculated by multiplying the set rate per kilometre by the total number of business kilometres travelled by the car; and (ii) the set rate used in the calculation does not exceed the rate determined for the income year under subsection 28-25(4) of the ITAA 1997; and (iii) the total number of business kilometres used in the calculation in respect of which the allowance is paid during the financial year does not exceed the number of business kilometres provided for in subsection 28-25(2) of the ITAA 1997; | 7 Variation for payments related to certain locum services: The amount that a religious institution must withhold from a withholding payment it makes to a religious practitioner under section 12-47 in Schedule 1 to the Act is varied to nil where: (a) the payment relates to locum services performed by the religious practitioner in a quarter; and (b) the payment relates to days of services in that quarter not exceeding 2; and (c) the total days of services in that quarter in respect of which the payment and any previous withholding payment were made does not exceed 2. Note: Normal withholding rates will apply to payments that relate to locum services performed on more than 2 days in any quarter. (a) the payment relates to locum services performed by the religious practitioner in a quarter; and (b) the payment relates to days of services in that quarter not exceeding 2; and (c) the total days of services in that quarter in respect of which the payment and any previous withholding payment were made does not exceed 2. Note: Normal withholding rates will apply to payments that relate to locum services performed on more than 2 days in any quarter. | 8 Variation for certain payments related to work or services: (1) The amount that an entity must withhold from a withholding payment it makes to a religious practitioner under section 12-47 in Schedule 1 to the Act is varied to nil if: (a) the entity is not a religious institution; and (b) the payment relates to: (i) work or services, other than chaplaincy services or counselling services, performed by the religious practitioner; or (ii) chaplaincy services or counselling services performed by the religious practitioner where that payment does not exceed the relevant amount specified in subsection (2). (a) the entity is not a religious institution; and (b) the payment relates to: (i) work or services, other than chaplaincy services or counselling services, performed by the religious practitioner; or (ii) chaplaincy services or counselling services performed by the religious practitioner where that payment does not exceed the relevant amount specified in subsection (2). (i) work or services, other than chaplaincy services or counselling services, performed by the religious practitioner; or (ii) chaplaincy services or counselling services performed by the religious practitioner where that payment does not exceed the relevant amount specified in subsection (2). (2) For the purposes of subparagraph (1)(b)(ii), the following amounts are specified: (a) for a payment made on or before 30 June 2026 that is: (i) made on a weekly basis – $150; (ii) made on a fortnightly basis – $300; (iii) made on a monthly basis – $650; (b) for a payment made on or after 1 July 2026 that is: (i) made on a weekly basis – $200; (ii) made on a fortnightly basis – $400; (iii) made on a monthly basis – $867. (a) for a payment made on or before 30 June 2026 that is: (i) made on a weekly basis – $150; (ii) made on a fortnightly basis – $300; (iii) made on a monthly basis – $650; (b) for a payment made on or after 1 July 2026 that is: (i) made on a weekly basis – $200; (ii) made on a fortnightly basis – $400; (iii) made on a monthly basis – $867. (i) made on a weekly basis – $150; (ii) made on a fortnightly basis – $300; (iii) made on a monthly basis – $650; (i) made on a weekly basis – $200; (ii) made on a fortnightly basis – $400; (iii) made on a monthly basis – $867. | 9 Payment summary, annual report and Single Touch Payroll reporting exemption: An entity that makes a withholding payment to which section 8 applies is not required, in relation to that payment, to: (a) issue a payment summary under section 16-155 in Schedule 1 to the Act; or (b) issue a part year payment summary under section 16-160 in Schedule 1 to the Act; or (c) report under subsection 16-153(2) in Schedule 1 to the Act; or (d) notify the Commissioner of amounts required to be notified under section 389-5 in Schedule 1 to the Act. (a) issue a payment summary under section 16-155 in Schedule 1 to the Act; or (b) issue a part year payment summary under section 16-160 in Schedule 1 to the Act; or (c) report under subsection 16-153(2) in Schedule 1 to the Act; or (d) notify the Commissioner of amounts required to be notified under section 389-5 in Schedule 1 to the Act. Pay as you go withholding – Variation and exemption of withholding requirements for certain payments made to religious practitioners | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/12 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202612/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation, make the following instrument."}
{"Instrument_Reference": "LI 2026/18", "Title": "Taxation Administration (Withholding Schedules) Instrument 2026 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > PAYG withholding > Rates > 2026", "Date_of_Issue": "2 June 2026", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2025L00716", "Registration_Date": "12 June 2026", "Body": "1 Name: This instrument is the Taxation Administration (Withholding Schedules) Instrument 2026 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 July 2026. 1 July 2026. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 15-25 in Schedule 1 to the TAA. | 4 Definitions: In this instrument: ATO means the Australian Taxation Office. quick code means an alphanumeric code beginning with 'QC' that can be used to navigate to a specific page on the ATO website, by typing the code into the website search bar. Note: The ATO website is www.ato.gov.au . This instrument contains quick code references to help people to navigate to specific pages on that website. TAA means the Taxation Administration Act 1953 . | 5 Repeals: The whole of the Taxation Administration (Withholding Schedules) Instrument (No. 2) 2025 is repealed. | 6 Schedules: The Schedules to this instrument contain withholding schedules that specify the amounts, formulas and procedures to be used for working out the amount to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D in Schedule 1 to the TAA. Each item in a Schedule has effect according to its terms. | 7 Guide to Schedules: The Schedules to this instrument deal with the matters specified in the following table and can be found on the ATO website using the corresponding quick code. Number Quick code Title 1 QC107116 Schedule 1 – Statement of formulas for calculating amounts to be withheld 2 QC107120 Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry 3 QC107121 Schedule 3 – Tax table for actors, variety artists and other entertainers 4 QC107122 Schedule 4 – Tax table for return to work payments 5 QC107123 Schedule 5 – Tax table for back payments, commissions, bonuses and similar payments 6 QC107124 Schedule 6 – Tax table for annuities 7 QC107125 Schedule 7 – Tax table for unused leave payments on termination of employment 8 QC107126 Schedule 8 – Statement of formulas for calculating study and training support loans components 9 QC107127 Schedule 9 – Tax table for seniors and pensioners 10 QC107128 Schedule 10 – Tax table for payments made under voluntary agreements 11 QC107129 Schedule 11 – Tax table for employment termination payments 12 QC107130 Schedule 12 – Tax table for superannuation lump sums 13 QC107131 Schedule 13 – Tax table for superannuation income streams 14 QC107132 Schedule 14 – Tax table for additional amounts to withhold as a result of an agreement to increase withholding 15 QC107133 Schedule 15 – Tax table for working holiday makers | 8 Guide to other relevant documents and links: The Schedules to this instrument refer to other documents or links in italics that are specified in the following table and can be found on the ATO website using the corresponding quick code. Quick code Title QC107135 Fortnightly tax table QC107141 Medicare levy adjustment weekly tax table QC17088 Medicare levy variation declaration QC26159 PAYG payment summary – employment termination payment QC22557 PAYG payment summary – foreign employment QC21978 PAYG payment summary – individual non-business QC19550 PAYG payment summary – superannuation income stream QC35966 PAYG payment summary – superannuation lump sum QC27073 Payments to contractors under a voluntary agreement QC107139 Study and training support loans fortnightly tax table QC107140 Study and training support loans monthly tax table QC107138 Study and training support loans weekly tax table QC104947 Tax file number declaration QC27134 TFN application or enquiry for individuals – instructions QC16945 Tax tables QC107137 Tax table for daily and casual workers QC26218 Taxation of termination payments QC16223 Voluntary agreement for PAYG withholding QC107134 Weekly tax table QC16347 Withholding declaration QC18292 Withholding declaration – short version for seniors and pensioners QC51680 Withholding for allowances QC16601 Withholding from leave payments for continuing employees This schedule applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2026. About this schedule Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table at ato.gov.au/taxtables , can be calculated using the formulas and coefficients contained in this schedule. Using this schedule If you develop your own payroll or accounting software package, this schedule provides the formulas and coefficients you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis. Separate scales apply to: • foreign residents • payees who have claimed or not claimed the tax-free threshold • payees claiming a full or half-exemption from the Medicare levy. • foreign residents • payees who have claimed or not claimed the tax-free threshold • payees claiming a full or half-exemption from the Medicare levy. To assist employers and other payers who don't have a software package, our website ato.gov.au provides the following tools which are based on the formulas in this schedule: • tax withheld calculator • tax tables. • tax withheld calculator • tax tables. Payments covered include: • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour-hire workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour-hire workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). Do not use this schedule for payments made to individuals employed under a working holiday makers visa. You must use Schedule 15 – Tax table for working holiday makers for all payments made to them, including lump sum payments. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the 'Sample data' section in this schedule. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables at ato.gov.au/taxtables . The differences result from the rounding of components. Withholding calculated using either method is accepted. Other statements of formulas Statements of formulas for other classes of payees are also available. These include: • Schedule 8 – Statement of formulas for calculating study and training support loans components • Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry • Schedule 3 – Tax table for actors, variety artists and other entertainers • Schedule 9 – Tax table for seniors and pensioners • Schedule 15 – Tax table for working holiday makers. • Schedule 8 – Statement of formulas for calculating study and training support loans components • Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry • Schedule 3 – Tax table for actors, variety artists and other entertainers • Schedule 9 – Tax table for seniors and pensioners • Schedule 15 – Tax table for working holiday makers. Coefficients for calculation of amounts to be withheld (withholding amounts) from weekly payments Where the payee didn't claim the tax-free threshold in Tax file number declaration – Scale 1 Weekly earnings (x) $ a b Less than 188 0.1500 0.1500 Less than 371 0.2084 11.0185 Less than 515 0.1790 0.1066 Less than 932 0.3227 74.1674 Less than 2,246 0.3200 71.6508 Less than 3,303 0.3900 228.8816 3,303 & over 0.4700 493.1893 Where the payee claimed the tax-free threshold in Tax file number declaration – Scale 2 Weekly earnings (x) $ a b Less than 362 – – Less than 538 0.1500 54.3462 Less than 673 0.2500 108.2135 Less than 721 0.1700 54.3473 Less than 865 0.1790 60.8377 Less than 1,282 0.3227 185.1935 Less than 2,596 0.3200 181.7319 Less than 3,653 0.3900 363.4627 3,653 & over 0.4700 655.7704 Foreign residents – Scale 3 Weekly earnings (x) $ a b Less than 2,596 0.3000 0.3000 Less than 3,653 0.3700 181.7308 3,653 & over 0.4500 474.0385 Where the payee didn't provide a tax file number (TFN) – Scale 4 Earnings Tax rate Resident $1 & over 0.4700 Foreign resident $1 & over 0.4500 Where the payee claimed the FULL exemption from Medicare levy in Medicare levy variation declaration – Scale 5 Weekly earnings (x) $ a b Less than 362 – – Less than 721 0.1500 54.3462 Less than 865 0.1590 60.8365 Less than 1,282 0.3027 185.1923 Less than 2,596 0.3000 181.7308 Less than 3,653 0.3700 363.4615 3,653 & over 0.4500 655.7692 Where the payee claimed the HALF exemption from Medicare levy in Medicare levy variation declaration – Scale 6 Weekly earnings (x) $ a b Less than 362 – – Less than 721 0.1500 54.3462 Less than 865 0.1590 60.8365 Less than 908 0.3027 185.1923 Less than 1,135 0.3527 230.6135 Less than 1,282 0.3127 185.1923 Less than 2,596 0.3100 181.7308 Less than 3,653 0.3800 363.4615 3,653 & over 0.4600 655.7692 Notes 1. If you have 53 weekly pays or 27 fortnightly pays in a financial year, refer to the 'When there are 53 weekly or 27 fortnightly pays in a year' section. | 2. Scales 1, 2, 3, 5 and 6 may be applied only where payees have provided their TFN.: 3. For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result. | 5. Tax offsets may be allowed only where scales 2, 5 or 6 are applied.: 6. Scales 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for resident payees only. 7. For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $28,011 ($538 per week) or less. Where the taxable income exceeds $28,011 but is less than $35,013 ($673 per week), the levy is shaded in at the rate of 10% of the excess over $28,011. Where a person's taxable income is $35,013 ($673 per week) or more, Medicare is levied at the rate of 2% of total taxable income. 8. The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows: Medicare levy parameters Parameter Scale 2 Scale 6 Weekly earnings threshold 538 908 Weekly earnings shade-in threshold 673 1,135 Medicare levy family threshold 47,238 47,238 Weekly family threshold divisor 52 52 Additional child 4,338 4,338 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 538.6700 908.4200 Medicare levy 0.0200 0.0100 Using a formula Overview The formulas comprise linear equations of the form y = ax − b , where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts – see 'Working out the weekly earnings'). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts – see 'Working out the weekly earnings'). The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to the sections on 'Tax offsets' and 'Medicare levy adjustment' in this schedule. Sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments has been provided in this schedule. Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table at ato.gov.au/taxtables . This applies if earnings exceed $3,400 weekly or $6,800 fortnightly. Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded up to the next dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent. Use these rounding rules across all scales except scale 4 (where payee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated. Withholding additional amounts when there are 53 weekly or 27 fortnightly pays in a year When there are 53 pays in a financial year In some years, you may have 53 pays instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld for an individual's end of year income tax assessment. You should let your payees know when there are 53 pays. If a payee is concerned about a tax shortfall, they can ask you to withhold an additional amount in each weekly pay as per the table below. Additional withholding per week – 53 pays Weekly earnings $ Additional withholding $ 875 to 2,574 3 2,575 to 3,649 7 3,650 & over 12 When there are 27 pays in a financial year In some years, you may have 27 pays instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld for an individual's end of year income tax assessment. You should let your payees know when there are 27 pays. If a payee is concerned about a tax shortfall, they can ask you to withhold an additional amount in each fortnightly pay as per the table below. Additional withholding per fortnight – 27 pays Fortnightly earnings $ Additional withholding $ 1,700 to 5,199 12 5,200 to 7,249 27 7,250 & over 48 Working out the weekly earnings The method of working out the weekly earnings ( x ) for the purpose of applying the formulas is as follows: Example Weekly income $467.59 Add allowance subject to withholding $9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Calculating withholding fortnightly, monthly or quarterly amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly – divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly – divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. Bi-monthly payments For payers who make bi-monthly payments, obtain the sum of payments made for the month. Then calculate withholding using the monthly steps outlined above. Divide the monthly withholding amount by two to determine the bi-monthly withholding amount. Tax offsets The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows: • weekly – 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • fortnightly – 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly – 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly – 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. • weekly – 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • fortnightly – 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly – 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly – 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. Medicare levy adjustment A Medicare levy adjustment is not allowed where withholding amounts have been calculated using Scales 1, 3, 4 or 5. The amount obtained using Scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable. When a payee is entitled to an adjustment To claim the Medicare levy adjustment (available in certain situations), your payee must lodge a Medicare levy variation declaration with their Tax file number declaration. Some payees may be liable for an increased rate of the Medicare levy surcharge as a result of the income for surcharge purposes tests. They can lodge a Medicare levy variation declaration, asking you to increase the amount to be withheld from their payments. A payee who has lodged both a completed Tax file number declaration and a Medicare levy variation declaration may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following: • $538 or more where scale 2 is applied • $908 or more where scale 6 is applied. • $538 or more where scale 2 is applied • $908 or more where scale 6 is applied. To claim the adjustment, the payee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration. Calculating the Medicare levy adjustment To calculate the Medicare levy adjustment, your software package will need to be able to distinguish between those payees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration. Where a payee has answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration. You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for payees with weekly earnings of one of the following: • $673 or more where Scale 2 is applied • $1,135 or more where Scale 6 is applied. • $673 or more where Scale 2 is applied • $1,135 or more where Scale 6 is applied. Values used in the calculations may be regarded as variables. Weekly family threshold (WFT) Where scale 2 or scale 6 is applied • Where a payee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: WFT = $908.42 (47,238 ÷ 52) (rounded to the nearest cent). • Where a payee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 4,338 and add the result to 47,238 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example: If the payee has shown two dependent children at question 12: WFT = ([4,338 × 2] + 47,238) ÷ 52 WFT = 1,075.2692 or $1,075.27 (rounded to the nearest cent) • Where a payee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: WFT = $908.42 (47,238 ÷ 52) (rounded to the nearest cent). • Where a payee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 4,338 and add the result to 47,238 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. a. multiply the number of children shown at question 12 by 4,338 and add the result to 47,238 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example: If the payee has shown two dependent children at question 12: WFT = ([4,338 × 2] + 47,238) ÷ 52 WFT = 1,075.2692 or $1,075.27 (rounded to the nearest cent) Shading out point (SOP) The SOP relative to a payee's WFT is calculated as follows: Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result. Example: Payee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([4,338 × 6] + 47,238) ÷ 52 WFT = 1,408.9615 or $1,408.96(rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,408.96 × 0.1) ÷ 0.0800 SOP = 1,761.2000 or $1,761 (ignoring cents) Example: Payee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([4,338 × 6] + 47,238) ÷ 52 WFT = 1,408.9615 or $1,408.96(rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,408.96 × 0.1) ÷ 0.0800 SOP = 1,761.2000 or $1,761 (ignoring cents) Weekly levy adjustment (WLA) Where Scale 2 is applied Where weekly earnings are $538 or more but less than the SOP, the WLA is derived by applying the weekly earnings ( x ) expressed in whole dollars plus an amount of 99 cents (refer to the section 'Working out the weekly earnings' in this schedule), in the following formulas: 1. If x is less than $673, WLA = ( x − 538.67) × 0.1 2. If x is $673 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) − ([ x − WFT] × 0.0800) 1. If x is less than $673, WLA = ( x − 538.67) × 0.1 2. If x is $673 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) − ([ x − WFT] × 0.0800) Where Scale 6 is applied Where weekly earnings are $908 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to the section 'Working out the weekly earnings' in this schedule), in the following formulas: 1. If x is less than $1,135, WLA = ( x − 908.42) × 0.05 2. If x is $1,135 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA =(WFT × 0.0100) − ([ x − WFT] × 0.0400) 1. If x is less than $1,135, WLA = ( x − 908.42) × 0.05 2. If x is $1,135 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA =(WFT × 0.0100) − ([ x − WFT] × 0.0400) In each case, WLA should be rounded to the nearest dollar. Values ending in 50 cents should be rounded up to the next dollar. Examples Example 1: Payee's weekly earnings are $633.06 and Scale 2 is applied. x = 633.99 As x is less than $673, WLA is calculated using formula (1): WLA = (633.99 – 538.67) × 0.1 = 9.5320 or $10.00 (rounded to the nearest dollar) Example 2: Payee's weekly earnings are $1,142.09 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 1,142.99 WFT = ([4,338 × 3] + 47,238) ÷ 52 = 1,158.6923 or $1,158.69 (rounded to the nearest cent) As x is greater than $1,135 and less than WFT, WLA is calculated using formula (2): WLA = 1,142.99 × 0.01 = 11.4299 or $11.00 (rounded to the nearest dollar) Example 3: Payee's weekly earnings are $1,319.21 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 1,319.99 WFT = ([4,338 × 4] + 47,238) ÷ 52 = 1,242.1154 or $1,242.12 (rounded to the nearest cent) SOP = (1,242.12 × 0.1) ÷ 0.08 = 1,552.6500 or $1,552 (ignoring cents) As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (1,242.12 × 0.020) − ([1,319.99 – 1,242.12] × 0.0800) = 18.6128 or $19.00 (rounded to the nearest dollar) Example 1: Payee's weekly earnings are $633.06 and Scale 2 is applied. x = 633.99 As x is less than $673, WLA is calculated using formula (1): WLA = (633.99 – 538.67) × 0.1 = 9.5320 or $10.00 (rounded to the nearest dollar) Example 2: Payee's weekly earnings are $1,142.09 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 1,142.99 WFT = ([4,338 × 3] + 47,238) ÷ 52 = 1,158.6923 or $1,158.69 (rounded to the nearest cent) As x is greater than $1,135 and less than WFT, WLA is calculated using formula (2): WLA = 1,142.99 × 0.01 = 11.4299 or $11.00 (rounded to the nearest dollar) Example 3: Payee's weekly earnings are $1,319.21 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 1,319.99 WFT = ([4,338 × 4] + 47,238) ÷ 52 = 1,242.1154 or $1,242.12 (rounded to the nearest cent) SOP = (1,242.12 × 0.1) ÷ 0.08 = 1,552.6500 or $1,552 (ignoring cents) As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (1,242.12 × 0.020) − ([1,319.99 – 1,242.12] × 0.0800) = 18.6128 or $19.00 (rounded to the nearest dollar) Fortnightly levy adjustment Multiply rounded weekly levy adjustment by two. Example: Payee's fortnightly earnings are $2,026.77 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $2,026.77 ÷ 2 = $1,013.39 x = 1,013.99 WFT = ([4,338 × 1] + 47,238) ÷ 52 = 991.8462 or $991.85 (rounded to the nearest cent) SOP = (991.85 × 0.1) ÷ 0.08 = 1,239.8125 or $1,239 (ignoring cents) As x is greater than WFT and less than SOP, formula (3) is used: WLA = (991.85 × 0.020) − ([1,013.99 − 991.85] × 0.0800) = 18.0658 or $18.00 (rounded to the nearest dollar) The fortnightly levy adjustment is therefore $36.00 ($18.00 × 2). Example: Payee's fortnightly earnings are $2,026.77 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $2,026.77 ÷ 2 = $1,013.39 x = 1,013.99 WFT = ([4,338 × 1] + 47,238) ÷ 52 = 991.8462 or $991.85 (rounded to the nearest cent) SOP = (991.85 × 0.1) ÷ 0.08 = 1,239.8125 or $1,239 (ignoring cents) As x is greater than WFT and less than SOP, formula (3) is used: WLA = (991.85 × 0.020) − ([1,013.99 − 991.85] × 0.0800) = 18.0658 or $18.00 (rounded to the nearest dollar) The fortnightly levy adjustment is therefore $36.00 ($18.00 × 2). Monthly levy adjustment Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar. Example: Payee's monthly earnings are $3,066.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($3,066.33 + 0.01) × 3 ÷ 13 = $707.62 x = 707.99 WFT = $908.42 As x is greater than $673 and less than WFT, formula (2) applies: WLA = 707.99 × 0.0200 = 14.1598 or $14.00 (rounded to the nearest dollar) The monthly adjustment is therefore $61.00 ($14.00 × 13 ÷ 3, rounded to the nearest dollar). Example: Payee's monthly earnings are $3,066.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($3,066.33 + 0.01) × 3 ÷ 13 = $707.62 x = 707.99 WFT = $908.42 As x is greater than $673 and less than WFT, formula (2) applies: WLA = 707.99 × 0.0200 = 14.1598 or $14.00 (rounded to the nearest dollar) The monthly adjustment is therefore $61.00 ($14.00 × 13 ÷ 3, rounded to the nearest dollar). Quarterly levy adjustment Multiply rounded weekly levy adjustment by 13. General examples Example 1: Payee's weekly earnings are $1,333.45. Payee has completed a Tax file number declaration claiming the tax-free threshold. The payee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, Scale 2 is applied. x = 1,333.99 Weekly withholding amount (y) = ( a × x ) − b = (0.3200 × 1,333.99) – 181.7319 = 245.1449 or $245 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,325.54) and less than the SOP ($1,656) appropriate to a payee with five children. Formula (3) applies. = (1,325.54 × 0.0200) − ([1,333.99 − 1,325.54] × 0.0800) = 26.5108 − 0.6760 = 25.8348 or $26.00 (rounded to nearest dollar) Net weekly withholding amount 245.00 − $26.00 = $219.00 Example 2: Payee's fortnightly earnings are $1,299.30. Payee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The payee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, Scale 5 is applied. Convert to weekly equivalent = (1,299.30 ÷ 2) = 649.65 or $649 (ignore cents) x = 649.99 Weekly withholding amount ( y ) = ( a × x ) − b = (0.1500 × 649.99) – 54.3462 = 43.1523 or $43.00 (rounded to nearest dollar) Fortnightly withholding amount $43.00 × 2 = $86.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $86.00 − $63.00 = $23.00 Example 3: Payee's monthly earnings are $5,400.33. Payee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The payee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the payee's earnings exceeds the Medicare levy SOP of $1,239 appropriate to a payee with one child. Therefore, Scale 2 is applied. Convert to weekly equivalent = ($5,400.33 + 0.01) × 3 ÷ 13 = 1,246.2323 or $1,246 (ignore cents) x = 1,246.99 Weekly withholding amount ( y ) = ( a × x ) − b = (0.3227 × 1,246.99) – 185.1935 = 217.2102 or $217.00 (rounded to nearest dollar) Monthly withholding amount $217.00 × 13 ÷ 3 = $940.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $940.00 − $113.00 = $827.00 Example 1: Payee's weekly earnings are $1,333.45. Payee has completed a Tax file number declaration claiming the tax-free threshold. The payee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, Scale 2 is applied. x = 1,333.99 Weekly withholding amount (y) = ( a × x ) − b = (0.3200 × 1,333.99) – 181.7319 = 245.1449 or $245 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,325.54) and less than the SOP ($1,656) appropriate to a payee with five children. Formula (3) applies. = (1,325.54 × 0.0200) − ([1,333.99 − 1,325.54] × 0.0800) = 26.5108 − 0.6760 = 25.8348 or $26.00 (rounded to nearest dollar) Net weekly withholding amount 245.00 − $26.00 = $219.00 Example 2: Payee's fortnightly earnings are $1,299.30. Payee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The payee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, Scale 5 is applied. Convert to weekly equivalent = (1,299.30 ÷ 2) = 649.65 or $649 (ignore cents) x = 649.99 Weekly withholding amount ( y ) = ( a × x ) − b = (0.1500 × 649.99) – 54.3462 = 43.1523 or $43.00 (rounded to nearest dollar) Fortnightly withholding amount $43.00 × 2 = $86.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $86.00 − $63.00 = $23.00 Example 3: Payee's monthly earnings are $5,400.33. Payee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The payee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the payee's earnings exceeds the Medicare levy SOP of $1,239 appropriate to a payee with one child. Therefore, Scale 2 is applied. Convert to weekly equivalent = ($5,400.33 + 0.01) × 3 ÷ 13 = 1,246.2323 or $1,246 (ignore cents) x = 1,246.99 Weekly withholding amount ( y ) = ( a × x ) − b = (0.3227 × 1,246.99) – 185.1935 = 217.2102 or $217.00 (rounded to nearest dollar) Monthly withholding amount $217.00 × 13 ÷ 3 = $940.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $940.00 − $113.00 = $827.00 Calculating withholding amounts for payments made on a daily or casual basis The withholding amounts shown in the Tax table for daily and casual workers can be expressed in a mathematical form, using the formulas and coefficients provided. To work out withholding amounts using the formulas: 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at Scale 2 where a payee is claiming the tax-free threshold. (The payee must have claimed the tax-free threshold to use the Tax table for daily and casual workers .) 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at Scale 2 where a payee is claiming the tax-free threshold. (The payee must have claimed the tax-free threshold to use the Tax table for daily and casual workers .) 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. Where the payee is entitled to the seniors and pensioners tax offset, use the appropriate coefficients from Schedule 9 – Tax table for seniors and pensioners. Sample data Withholding amounts Weekly withholding amounts Amounts to be withheld, weekly Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 116 17.00 0.00 35.00 0.00 0.00 117 18.00 0.00 35.00 0.00 0.00 187 28.00 0.00 56.00 0.00 0.00 188 28.00 0.00 56.00 0.00 0.00 249 41.00 0.00 75.00 0.00 0.00 250 41.00 0.00 75.00 0.00 0.00 361 64.00 0.00 108.00 0.00 0.00 362 65.00 0.00 109.00 0.00 0.00 370 66.00 1.00 111.00 1.00 1.00 371 66.00 1.00 111.00 1.00 1.00 514 92.00 23.00 154.00 23.00 23.00 515 92.00 23.00 154.00 23.00 23.00 537 99.00 26.00 161.00 26.00 26.00 538 100.00 27.00 161.00 27.00 27.00 672 143.00 60.00 202.00 47.00 47.00 673 143.00 60.00 202.00 47.00 47.00 720 158.00 68.00 216.00 54.00 54.00 721 159.00 68.00 216.00 54.00 54.00 864 205.00 94.00 259.00 77.00 77.00 865 205.00 94.00 259.00 77.00 77.00 907 219.00 108.00 272.00 90.00 90.00 908 219.00 108.00 272.00 90.00 90.00 931 227.00 116.00 279.00 97.00 98.00 932 227.00 116.00 280.00 97.00 98.00 1,134 292.00 181.00 340.00 158.00 170.00 1,135 292.00 181.00 340.00 159.00 170.00 1,281 339.00 229.00 384.00 203.00 216.00 1,282 339.00 229.00 385.00 203.00 216.00 1,844 519.00 409.00 553.00 372.00 390.00 1,845 519.00 409.00 553.00 372.00 391.00 2,119 607.00 497.00 636.00 454.00 475.00 2,120 607.00 497.00 636.00 455.00 476.00 2,245 647.00 537.00 673.00 492.00 515.00 2,246 647.00 537.00 674.00 492.00 515.00 2,490 743.00 615.00 747.00 566.00 590.00 2,491 743.00 616.00 747.00 566.00 591.00 2,595 784.00 649.00 778.00 597.00 623.00 2,596 784.00 649.00 779.00 597.00 623.00 2,652 806.00 671.00 800.00 618.00 645.00 2,653 806.00 672.00 800.00 619.00 645.00 2,736 839.00 704.00 831.00 649.00 677.00 2,737 839.00 704.00 831.00 650.00 677.00 2,898 902.00 767.00 891.00 709.00 738.00 2,899 902.00 768.00 891.00 710.00 739.00 3,302 1,059.00 925.00 1,040.00 859.00 892.00 3,303 1,060.00 925.00 1,041.00 859.00 892.00 3,652 1,224.00 1,061.00 1,170.00 988.00 1,025.00 3,653 1,224.00 1,062.00 1,170.00 989.00 1,025.00 Fortnightly withholding amounts Amounts to be withheld, fortnightly Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 232 34.00 0.00 70.00 0.00 0.00 234 36.00 0.00 70.00 0.00 0.00 374 56.00 0.00 112.00 0.00 0.00 376 56.00 0.00 112.00 0.00 0.00 498 82.00 0.00 150.00 0.00 0.00 500 82.00 0.00 150.00 0.00 0.00 722 128.00 0.00 216.00 0.00 0.00 724 130.00 0.00 218.00 0.00 0.00 740 132.00 2.00 222.00 2.00 2.00 742 132.00 2.00 222.00 2.00 2.00 1,028 184.00 46.00 308.00 46.00 46.00 1,030 184.00 46.00 308.00 46.00 46.00 1,074 198.00 52.00 322.00 52.00 52.00 1,076 200.00 54.00 322.00 54.00 54.00 1,344 286.00 120.00 404.00 94.00 94.00 1,346 286.00 120.00 404.00 94.00 94.00 1,440 316.00 136.00 432.00 108.00 108.00 1,442 318.00 136.00 432.00 108.00 108.00 1,728 410.00 188.00 518.00 154.00 154.00 1,730 410.00 188.00 518.00 154.00 154.00 1,814 438.00 216.00 544.00 180.00 180.00 1,816 438.00 216.00 544.00 180.00 180.00 1,862 454.00 232.00 558.00 194.00 196.00 1,864 454.00 232.00 560.00 194.00 196.00 2,268 584.00 362.00 680.00 316.00 340.00 2,270 584.00 362.00 680.00 318.00 340.00 2,562 678.00 458.00 768.00 406.00 432.00 2,564 678.00 458.00 770.00 406.00 432.00 3,688 1,038.00 818.00 1,106.00 744.00 780.00 3,690 1,038.00 818.00 1,106.00 744.00 782.00 4,238 1,214.00 994.00 1,272.00 908.00 950.00 4,240 1,214.00 994.00 1,272.00 910.00 952.00 4,490 1,294.00 1,074.00 1,346.00 984.00 1,030.00 4,492 1,294.00 1,074.00 1,348.00 984.00 1,030.00 4,980 1,486.00 1,230.00 1,494.00 1,132.00 1,180.00 4,982 1,486.00 1,232.00 1,494.00 1,132.00 1,182.00 5,190 1,568.00 1,298.00 1,556.00 1,194.00 1,246.00 5,192 1,568.00 1,298.00 1,558.00 1,194.00 1,246.00 5,304 1,612.00 1,342.00 1,600.00 1,236.00 1,290.00 5,306 1,612.00 1,344.00 1,600.00 1,238.00 1,290.00 5,472 1,678.00 1,408.00 1,662.00 1,298.00 1,354.00 5,474 1,678.00 1,408.00 1,662.00 1,300.00 1,354.00 5,796 1,804.00 1,534.00 1,782.00 1,418.00 1,476.00 5,798 1,804.00 1,536.00 1,782.00 1,420.00 1,478.00 6,604 2,118.00 1,850.00 2,080.00 1,718.00 1,784.00 6,606 2,120.00 1,850.00 2,082.00 1,718.00 1,784.00 7,304 2,448.00 2,122.00 2,340.00 1,976.00 2,050.00 7,306 2,448.00 2,124.00 2,340.00 1,978.00 2,050.00 Monthly withholding amounts Amounts to be withheld, monthly Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 502.67 74.00 0.00 152.00 0.00 0.00 507.00 78.00 0.00 152.00 0.00 0.00 810.33 121.00 0.00 243.00 0.00 0.00 814.67 121.00 0.00 243.00 0.00 0.00 1,079.00 178.00 0.00 325.00 0.00 0.00 1,083.33 178.00 0.00 325.00 0.00 0.00 1,564.33 277.00 0.00 468.00 0.00 0.00 1,568.67 282.00 0.00 472.00 0.00 0.00 1,603.33 286.00 4.00 481.00 4.00 4.00 1,607.67 286.00 4.00 481.00 4.00 4.00 2,227.33 399.00 100.00 667.00 100.00 100.00 2,231.67 399.00 100.00 667.00 100.00 100.00 2,327.00 429.00 113.00 698.00 113.00 113.00 2,331.33 433.00 117.00 698.00 117.00 117.00 2,912.00 620.00 260.00 875.00 204.00 204.00 2,916.33 620.00 260.00 875.00 204.00 204.00 3,120.00 685.00 295.00 936.00 234.00 234.00 3,124.33 689.00 295.00 936.00 234.00 234.00 3,744.00 888.00 407.00 1,122.00 334.00 334.00 3,748.33 888.00 407.00 1,122.00 334.00 334.00 3,930.33 949.00 468.00 1,179.00 390.00 390.00 3,934.67 949.00 468.00 1,179.00 390.00 390.00 4,034.33 984.00 503.00 1,209.00 420.00 425.00 4,038.67 984.00 503.00 1,213.00 420.00 425.00 4,914.00 1,265.00 784.00 1,473.00 685.00 737.00 4,918.33 1,265.00 784.00 1,473.00 689.00 737.00 5,551.00 1,469.00 992.00 1,664.00 880.00 936.00 5,555.33 1,469.00 992.00 1,668.00 880.00 936.00 7,990.67 2,249.00 1,772.00 2,396.00 1,612.00 1,690.00 7,995.00 2,249.00 1,772.00 2,396.00 1,612.00 1,694.00 9,182.33 2,630.00 2,154.00 2,756.00 1,967.00 2,058.00 9,186.67 2,630.00 2,154.00 2,756.00 1,972.00 2,063.00 9,728.33 2,804.00 2,327.00 2,916.00 2,132.00 2,232.00 9,732.67 2,804.00 2,327.00 2,921.00 2,132.00 2,232.00 10,790.00 3,220.00 2,665.00 3,237.00 2,453.00 2,557.00 10,794.33 3,220.00 2,669.00 3,237.00 2,453.00 2,561.00 11,245.00 3,397.00 2,812.00 3,371.00 2,587.00 2,700.00 11,249.33 3,397.00 2,812.00 3,376.00 2,587.00 2,700.00 11,492.00 3,493.00 2,908.00 3,467.00 2,678.00 2,795.00 11,496.33 3,493.00 2,912.00 3,467.00 2,682.00 2,795.00 11,856.00 3,636.00 3,051.00 3,601.00 2,812.00 2,934.00 11,860.33 3,636.00 3,051.00 3,601.00 2,817.00 2,934.00 12,558.00 3,909.00 3,324.00 3,861.00 3,072.00 3,198.00 12,562.33 3,909.00 3,328.00 3,861.00 3,077.00 3,202.00 14,308.67 4,589.00 4,008.00 4,507.00 3,722.00 3,865.00 14,313.00 4,593.00 4,008.00 4,511.00 3,722.00 3,865.00 15,825.33 5,304.00 4,598.00 5,070.00 4,281.00 4,442.00 15,829.67 5,304.00 4,602.00 5,070.00 4,286.00 4,442.00 Medicare level adjustment – Scale 2 Weekly Medicare levy adjustment Adjustment amount, weekly Weekly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 537 0.00 0.00 0.00 0.00 0.00 0.00 538 0.00 0.00 0.00 0.00 0.00 0.00 604 7.00 7.00 7.00 7.00 7.00 7.00 605 7.00 7.00 7.00 7.00 7.00 7.00 672 13.00 13.00 13.00 13.00 13.00 13.00 673 13.00 13.00 13.00 13.00 13.00 13.00 706 14.00 14.00 14.00 14.00 14.00 14.00 707 14.00 14.00 14.00 14.00 14.00 14.00 740 15.00 15.00 15.00 15.00 15.00 15.00 741 15.00 15.00 15.00 15.00 15.00 15.00 774 15.00 15.00 15.00 15.00 15.00 15.00 775 16.00 16.00 16.00 16.00 16.00 16.00 808 16.00 16.00 16.00 16.00 16.00 16.00 809 16.00 16.00 16.00 16.00 16.00 16.00 842 17.00 17.00 17.00 17.00 17.00 17.00 843 17.00 17.00 17.00 17.00 17.00 17.00 876 18.00 18.00 18.00 18.00 18.00 18.00 877 18.00 18.00 18.00 18.00 18.00 18.00 910 18.00 18.00 18.00 18.00 18.00 18.00 911 18.00 18.00 18.00 18.00 18.00 18.00 944 15.00 19.00 19.00 19.00 19.00 19.00 945 15.00 19.00 19.00 19.00 19.00 19.00 978 13.00 20.00 20.00 20.00 20.00 20.00 979 12.00 20.00 20.00 20.00 20.00 20.00 1,012 10.00 18.00 20.00 20.00 20.00 20.00 1,013 10.00 18.00 20.00 20.00 20.00 20.00 1,046 7.00 15.00 21.00 21.00 21.00 21.00 1,047 7.00 15.00 21.00 21.00 21.00 21.00 1,080 4.00 13.00 21.00 22.00 22.00 22.00 1,081 4.00 13.00 21.00 22.00 22.00 22.00 1,114 2.00 10.00 18.00 22.00 22.00 22.00 1,115 2.00 10.00 18.00 22.00 22.00 22.00 1,148 0.00 7.00 16.00 23.00 23.00 23.00 1,149 0.00 7.00 16.00 23.00 23.00 23.00 1,182 0.00 5.00 13.00 21.00 24.00 24.00 1,183 0.00 4.00 13.00 21.00 24.00 24.00 1,216 0.00 2.00 10.00 19.00 24.00 24.00 1,217 0.00 2.00 10.00 18.00 24.00 24.00 1,250 0.00 0.00 7.00 16.00 24.00 25.00 1,251 0.00 0.00 7.00 16.00 24.00 25.00 1,284 0.00 0.00 5.00 13.00 21.00 26.00 1,285 0.00 0.00 5.00 13.00 21.00 26.00 1,318 0.00 0.00 2.00 10.00 19.00 26.00 1,319 0.00 0.00 2.00 10.00 19.00 26.00 1,551 0.00 0.00 0.00 0.00 0.00 8.00 1,552 0.00 0.00 0.00 0.00 0.00 8.00 1,655 0.00 0.00 0.00 0.00 0.00 0.00 1,656 0.00 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare levy adjustment Adjustment amount, fortnightly Fortnightly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1,074 0.00 0.00 0.00 0.00 0.00 0.00 1,076 0.00 0.00 0.00 0.00 0.00 0.00 1,208 14.00 14.00 14.00 14.00 14.00 14.00 1,210 14.00 14.00 14.00 14.00 14.00 14.00 1,344 26.00 26.00 26.00 26.00 26.00 26.00 1,346 26.00 26.00 26.00 26.00 26.00 26.00 1,412 28.00 28.00 28.00 28.00 28.00 28.00 1,414 28.00 28.00 28.00 28.00 28.00 28.00 1,480 30.00 30.00 30.00 30.00 30.00 30.00 1,482 30.00 30.00 30.00 30.00 30.00 30.00 1,548 30.00 30.00 30.00 30.00 30.00 30.00 1,550 32.00 32.00 32.00 32.00 32.00 32.00 1,616 32.00 32.00 32.00 32.00 32.00 32.00 1,618 32.00 32.00 32.00 32.00 32.00 32.00 1,684 34.00 34.00 34.00 34.00 34.00 34.00 1,686 34.00 34.00 34.00 34.00 34.00 34.00 1,752 36.00 36.00 36.00 36.00 36.00 36.00 1,754 36.00 36.00 36.00 36.00 36.00 36.00 1,820 36.00 36.00 36.00 36.00 36.00 36.00 1,822 36.00 36.00 36.00 36.00 36.00 36.00 1,888 30.00 38.00 38.00 38.00 38.00 38.00 1,890 30.00 38.00 38.00 38.00 38.00 38.00 1,956 26.00 40.00 40.00 40.00 40.00 40.00 1,958 24.00 40.00 40.00 40.00 40.00 40.00 2,024 20.00 36.00 40.00 40.00 40.00 40.00 2,026 20.00 36.00 40.00 40.00 40.00 40.00 2,092 14.00 30.00 42.00 42.00 42.00 42.00 2,094 14.00 30.00 42.00 42.00 42.00 42.00 2,160 8.00 26.00 42.00 44.00 44.00 44.00 2,162 8.00 26.00 42.00 44.00 44.00 44.00 2,228 4.00 20.00 36.00 44.00 44.00 44.00 2,230 4.00 20.00 36.00 44.00 44.00 44.00 2,296 0.00 14.00 32.00 46.00 46.00 46.00 2,298 0.00 14.00 32.00 46.00 46.00 46.00 2,364 0.00 10.00 26.00 42.00 48.00 48.00 2,366 0.00 8.00 26.00 42.00 48.00 48.00 2,432 0.00 4.00 20.00 38.00 48.00 48.00 2,434 0.00 4.00 20.00 36.00 48.00 48.00 2,500 0.00 0.00 14.00 32.00 48.00 50.00 2,502 0.00 0.00 14.00 32.00 48.00 50.00 2,568 0.00 0.00 10.00 26.00 42.00 52.00 2,570 0.00 0.00 10.00 26.00 42.00 52.00 2,636 0.00 0.00 4.00 20.00 38.00 52.00 2,638 0.00 0.00 4.00 20.00 38.00 52.00 3,102 0.00 0.00 0.00 0.00 0.00 16.00 3,104 0.00 0.00 0.00 0.00 0.00 16.00 3,310 0.00 0.00 0.00 0.00 0.00 0.00 3,312 0.00 0.00 0.00 0.00 0.00 0.00 Monthly Medicare levy adjustment Adjustment amount, monthly Monthly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 2,327.00 0.00 0.00 0.00 0.00 0.00 0.00 2,331.33 0.00 0.00 0.00 0.00 0.00 0.00 2,617.33 30.00 30.00 30.00 30.00 30.00 30.00 2,621.67 30.00 30.00 30.00 30.00 30.00 30.00 2,912.00 56.00 56.00 56.00 56.00 56.00 56.00 2,916.33 56.00 56.00 56.00 56.00 56.00 56.00 3,059.33 61.00 61.00 61.00 61.00 61.00 61.00 3,063.67 61.00 61.00 61.00 61.00 61.00 61.00 3,206.67 65.00 65.00 65.00 65.00 65.00 65.00 3,211.00 65.00 65.00 65.00 65.00 65.00 65.00 3,354.00 65.00 65.00 65.00 65.00 65.00 65.00 3,358.33 69.00 69.00 69.00 69.00 69.00 69.00 3,501.33 69.00 69.00 69.00 69.00 69.00 69.00 3,505.67 69.00 69.00 69.00 69.00 69.00 69.00 3,648.67 74.00 74.00 74.00 74.00 74.00 74.00 3,653.00 74.00 74.00 74.00 74.00 74.00 74.00 3,796.00 78.00 78.00 78.00 78.00 78.00 78.00 3,800.33 78.00 78.00 78.00 78.00 78.00 78.00 3,943.33 78.00 78.00 78.00 78.00 78.00 78.00 3,947.67 78.00 78.00 78.00 78.00 78.00 78.00 4,090.67 65.00 82.00 82.00 82.00 82.00 82.00 4,095.00 65.00 82.00 82.00 82.00 82.00 82.00 4,238.00 56.00 87.00 87.00 87.00 87.00 87.00 4,242.33 52.00 87.00 87.00 87.00 87.00 87.00 4,385.33 43.00 78.00 87.00 87.00 87.00 87.00 4,389.67 43.00 78.00 87.00 87.00 87.00 87.00 4,532.67 30.00 65.00 91.00 91.00 91.00 91.00 4,537.00 30.00 65.00 91.00 91.00 91.00 91.00 4,680.00 17.00 56.00 91.00 95.00 95.00 95.00 4,684.33 17.00 56.00 91.00 95.00 95.00 95.00 4,827.33 9.00 43.00 78.00 95.00 95.00 95.00 4,831.67 9.00 43.00 78.00 95.00 95.00 95.00 4,974.67 0.00 30.00 69.00 100.00 100.00 100.00 4,979.00 0.00 30.00 69.00 100.00 100.00 100.00 5,122.00 0.00 22.00 56.00 91.00 104.00 104.00 5,126.33 0.00 17.00 56.00 91.00 104.00 104.00 5,269.33 0.00 9.00 43.00 82.00 104.00 104.00 5,273.67 0.00 9.00 43.00 78.00 104.00 104.00 5,416.67 0.00 0.00 30.00 69.00 104.00 108.00 5,421.00 0.00 0.00 30.00 69.00 104.00 108.00 5,564.00 0.00 0.00 22.00 56.00 91.00 113.00 5,568.33 0.00 0.00 22.00 56.00 91.00 113.00 5,711.33 0.00 0.00 9.00 43.00 82.00 113.00 5,715.67 0.00 0.00 9.00 43.00 82.00 113.00 6,721.00 0.00 0.00 0.00 0.00 0.00 35.00 6,725.33 0.00 0.00 0.00 0.00 0.00 35.00 7,171.67 0.00 0.00 0.00 0.00 0.00 0.00 7,176.00 0.00 0.00 0.00 0.00 0.00 0.00 Medicare half-levy adjustment – Scale 6 Weekly Medicare half-levy adjustment Adjustment amount, weekly half-levy Weekly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 907 0.00 0.00 0.00 0.00 0.00 908 0.00 0.00 0.00 0.00 0.00 1,020 6.00 6.00 6.00 6.00 6.00 1,021 6.00 6.00 6.00 6.00 6.00 1,134 11.00 11.00 11.00 11.00 11.00 1,135 4.00 8.00 11.00 11.00 11.00 1,154 3.00 8.00 12.00 12.00 12.00 1,155 3.00 8.00 12.00 12.00 12.00 1,174 3.00 7.00 11.00 12.00 12.00 1,175 3.00 7.00 11.00 12.00 12.00 1,194 2.00 6.00 10.00 12.00 12.00 1,195 2.00 6.00 10.00 12.00 12.00 1,214 1.00 5.00 9.00 12.00 12.00 1,215 1.00 5.00 9.00 12.00 12.00 1,234 0.00 4.00 9.00 12.00 12.00 1,235 0.00 4.00 8.00 12.00 12.00 1,254 0.00 4.00 8.00 12.00 13.00 1,255 0.00 4.00 8.00 12.00 13.00 1,274 0.00 3.00 7.00 11.00 13.00 1,275 0.00 3.00 7.00 11.00 13.00 1,294 0.00 2.00 6.00 10.00 13.00 1,295 0.00 2.00 6.00 10.00 13.00 1,314 0.00 1.00 5.00 10.00 13.00 1,315 0.00 1.00 5.00 9.00 13.00 1,334 0.00 0.00 5.00 9.00 13.00 1,335 0.00 0.00 4.00 9.00 13.00 1,354 0.00 0.00 4.00 8.00 12.00 1,355 0.00 0.00 4.00 8.00 12.00 1,374 0.00 0.00 3.00 7.00 11.00 1,375 0.00 0.00 3.00 7.00 11.00 1,394 0.00 0.00 2.00 6.00 10.00 1,395 0.00 0.00 2.00 6.00 10.00 1,414 0.00 0.00 1.00 6.00 10.00 1,415 0.00 0.00 1.00 5.00 10.00 1,434 0.00 0.00 1.00 5.00 9.00 1,435 0.00 0.00 0.00 5.00 9.00 1,454 0.00 0.00 0.00 4.00 8.00 1,455 0.00 0.00 0.00 4.00 8.00 1,474 0.00 0.00 0.00 3.00 7.00 1,475 0.00 0.00 0.00 3.00 7.00 1,494 0.00 0.00 0.00 2.00 6.00 1,495 0.00 0.00 0.00 2.00 6.00 1,514 0.00 0.00 0.00 2.00 6.00 1,515 0.00 0.00 0.00 1.00 6.00 1,551 0.00 0.00 0.00 0.00 4.00 1,552 0.00 0.00 0.00 0.00 4.00 1,655 0.00 0.00 0.00 0.00 0.00 1,656 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare half-levy adjustment Adjustment amount, fortnightly half-levy Fortnightly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1,814 0.00 0.00 0.00 0.00 0.00 1,816 0.00 0.00 0.00 0.00 0.00 2,040 12.00 12.00 12.00 12.00 12.00 2,042 12.00 12.00 12.00 12.00 12.00 2,268 22.00 22.00 22.00 22.00 22.00 2,270 8.00 16.00 22.00 22.00 22.00 2,308 6.00 16.00 24.00 24.00 24.00 2,310 6.00 16.00 24.00 24.00 24.00 2,348 6.00 14.00 22.00 24.00 24.00 2,350 6.00 14.00 22.00 24.00 24.00 2,388 4.00 12.00 20.00 24.00 24.00 2,390 4.00 12.00 20.00 24.00 24.00 2,428 2.00 10.00 18.00 24.00 24.00 2,430 2.00 10.00 18.00 24.00 24.00 2,468 0.00 8.00 18.00 24.00 24.00 2,470 0.00 8.00 16.00 24.00 24.00 2,508 0.00 8.00 16.00 24.00 26.00 2,510 0.00 8.00 16.00 24.00 26.00 2,548 0.00 6.00 14.00 22.00 26.00 2,550 0.00 6.00 14.00 22.00 26.00 2,588 0.00 4.00 12.00 20.00 26.00 2,590 0.00 4.00 12.00 20.00 26.00 2,628 0.00 2.00 10.00 20.00 26.00 2,630 0.00 2.00 10.00 18.00 26.00 2,668 0.00 0.00 10.00 18.00 26.00 2,670 0.00 0.00 8.00 18.00 26.00 2,708 0.00 0.00 8.00 16.00 24.00 2,710 0.00 0.00 8.00 16.00 24.00 2,748 0.00 0.00 6.00 14.00 22.00 2,750 0.00 0.00 6.00 14.00 22.00 2,788 0.00 0.00 4.00 12.00 20.00 2,790 0.00 0.00 4.00 12.00 20.00 2,828 0.00 0.00 2.00 12.00 20.00 2,830 0.00 0.00 2.00 10.00 20.00 2,868 0.00 0.00 2.00 10.00 18.00 2,870 0.00 0.00 0.00 10.00 18.00 2,908 0.00 0.00 0.00 8.00 16.00 2,910 0.00 0.00 0.00 8.00 16.00 2,948 0.00 0.00 0.00 6.00 14.00 2,950 0.00 0.00 0.00 6.00 14.00 2,988 0.00 0.00 0.00 4.00 12.00 2,990 0.00 0.00 0.00 4.00 12.00 3,028 0.00 0.00 0.00 4.00 12.00 3,030 0.00 0.00 0.00 2.00 12.00 3,102 0.00 0.00 0.00 0.00 8.00 3,104 0.00 0.00 0.00 0.00 8.00 3,310 0.00 0.00 0.00 0.00 0.00 3,312 0.00 0.00 0.00 0.00 0.00 Monthly Medicare half-levy adjustment Adjustment amount, monthly half-levy Monthly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 3,930.33 0.00 0.00 0.00 0.00 0.00 3,934.67 0.00 0.00 0.00 0.00 0.00 4,420.00 26.00 26.00 26.00 26.00 26.00 4,424.33 26.00 26.00 26.00 26.00 26.00 4,914.00 48.00 48.00 48.00 48.00 48.00 4,918.33 17.00 35.00 48.00 48.00 48.00 5,000.67 13.00 35.00 52.00 52.00 52.00 5,005.00 13.00 35.00 52.00 52.00 52.00 5,087.33 13.00 30.00 48.00 52.00 52.00 5,091.67 13.00 30.00 48.00 52.00 52.00 5,174.00 9.00 26.00 43.00 52.00 52.00 5,178.33 9.00 26.00 43.00 52.00 52.00 5,260.67 4.00 22.00 39.00 52.00 52.00 5,265.00 4.00 22.00 39.00 52.00 52.00 5,347.33 0.00 17.00 39.00 52.00 52.00 5,351.67 0.00 17.00 35.00 52.00 52.00 5,434.00 0.00 17.00 35.00 52.00 56.00 5,438.33 0.00 17.00 35.00 52.00 56.00 5,520.67 0.00 13.00 30.00 48.00 56.00 5,525.00 0.00 13.00 30.00 48.00 56.00 5,607.33 0.00 9.00 26.00 43.00 56.00 5,611.67 0.00 9.00 26.00 43.00 56.00 5,694.00 0.00 4.00 22.00 43.00 56.00 5,698.33 0.00 4.00 22.00 39.00 56.00 5,780.67 0.00 0.00 22.00 39.00 56.00 5,785.00 0.00 0.00 17.00 39.00 56.00 5,867.33 0.00 0.00 17.00 35.00 52.00 5,871.67 0.00 0.00 17.00 35.00 52.00 5,954.00 0.00 0.00 13.00 30.00 48.00 5,958.33 0.00 0.00 13.00 30.00 48.00 6,040.67 0.00 0.00 9.00 26.00 43.00 6,045.00 0.00 0.00 9.00 26.00 43.00 6,127.33 0.00 0.00 4.00 26.00 43.00 6,131.67 0.00 0.00 4.00 22.00 43.00 6,214.00 0.00 0.00 4.00 22.00 39.00 6,218.33 0.00 0.00 0.00 22.00 39.00 6,300.67 0.00 0.00 0.00 17.00 35.00 6,305.00 0.00 0.00 0.00 17.00 35.00 6,387.33 0.00 0.00 0.00 13.00 30.00 6,391.67 0.00 0.00 0.00 13.00 30.00 6,474.00 0.00 0.00 0.00 9.00 26.00 6,478.33 0.00 0.00 0.00 9.00 26.00 6,560.67 0.00 0.00 0.00 9.00 26.00 6,565.00 0.00 0.00 0.00 4.00 26.00 6,721.00 0.00 0.00 0.00 0.00 17.00 6,725.33 0.00 0.00 0.00 0.00 17.00 7,171.67 0.00 0.00 0.00 0.00 0.00 7,176.00 0.00 0.00 0.00 0.00 0.00 Payee declarations Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration help determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must tell us by: • providing employment and tax information about your payee in your STP Phase 2 reporting and including the applicable tax treatment code beginning in 'N', or • completing a Tax file number declaration form with all available details of the payee and sending it to us. • providing employment and tax information about your payee in your STP Phase 2 reporting and including the applicable tax treatment code beginning in 'N', or • completing a Tax file number declaration form with all available details of the payee and sending it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee, (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. When your payee is a foreign resident If your payee has answered that they are a foreign resident on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If the payee has given you a valid TFN, use Scale 3 • If the payee has not given you a valid TFN, use Scale 4. • If the payee has given you a valid TFN, use Scale 3 • If the payee has not given you a valid TFN, use Scale 4. Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident payee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. Withholding declarations A payee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. Payees can also use a Withholding declaration to advise you of any changes to their circumstances that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include the payee: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a Higher Education Loan Program (HELP), VET Student Loans (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Australian Apprenticeship Support Loan (AASL) debt, or changes to them • claiming an entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a Higher Education Loan Program (HELP), VET Student Loans (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Australian Apprenticeship Support Loan (AASL) debt, or changes to them • claiming an entitlement to a seniors and pensioners tax offset. When your payee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from a payee, it will replace the previous one. A payee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Claiming tax offsets If your payee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. To work out a payee's annual tax offset entitlement into a weekly, fortnightly, monthly or quarterly amount, refer to the section on 'Tax offsets' in this schedule. Do not allow for any tax offsets if any of the following apply: • where no tax-free threshold is claimed • you are using foreign resident rates • when a payee does not provide you with their TFN. • where no tax-free threshold is claimed • you are using foreign resident rates • when a payee does not provide you with their TFN. When your payee has a study and training support loan debt If your payee has a HELP, VSL, FS, SSL or AASL debt, you may need to withhold additional amounts from their payments. Your payee will need to notify you of this on their Tax file number declaration or Withholding declaration. Next step: To calculate additional withholding amounts for: • HELP, VSL, FS, SSL or AASL debts, refer to either: – Study and training support loans weekly tax table – Study and training support loans fortnightly tax table – Study and training support loans monthly tax table • Statement of formulas, refer to Schedule 8 – Statement of formulas for calculating study and training support loans components. • HELP, VSL, FS, SSL or AASL debts, refer to either: – Study and training support loans weekly tax table – Study and training support loans fortnightly tax table – Study and training support loans monthly tax table • Statement of formulas, refer to Schedule 8 – Statement of formulas for calculating study and training support loans components. – Study and training support loans weekly tax table – Study and training support loans fortnightly tax table – Study and training support loans monthly tax table Payees who are entitled to a reduction of Medicare levy, or do not have to pay the Medicare levy because of low family income, will not have to make a compulsory HELP, VSL, FS, SSL or AASL repayment for that year. The exemption from making a compulsory study and training support loans repayment may be claimed on the Medicare levy variation declaration. Allowances, leave and other payments Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information on when to withhold and report on allowances, refer to Withholding for allowances. Leave loading If you pay leave loading to an employee as a lump sum, use Schedule 5 – Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding. Leave payments and termination payments made to employees Employees who continue working for you You must include leave payments (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment. For more information, see Withholding from leave payments for continuing employees. Employees who stop working for you This schedule does not cover any lump sum payments made to an employee who stops working for you. If an employee has unused annual leave, leave loading or long service leave, refer to Schedule 7 – Tax table for unused leave payments on termination of employment. Any other lump sum payments may be employment termination payments, refer to Schedule 11 – Tax table for employment termination payments. Do not withhold any amount for study and training support loans debt from lump sum termination payments. This schedule applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2026. Using this schedule Use this schedule if you make payments to individuals in the horticultural industry who: • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. Also, use this schedule if you make payments to individuals in the shearing industry who: • work as shearers, crutchers, wool classers, cooks, shed hands and pressers • do not work for the same woolgrower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. • work as shearers, crutchers, wool classers, cooks, shed hands and pressers • do not work for the same woolgrower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. For all other circumstances, use the relevant PAYG withholding weekly or fortnightly tax table at ato.gov.au/taxtables . If you employ individuals under a working holiday maker visa, you must use Schedule 15 – Tax table for working holiday makers. If you employ individuals under a Seasonal Worker Programme, Pacific Labour Scheme or Pacific Australia Labour Mobility scheme, this schedule does not apply. Working out the withholding amount To work out the amount you need to withhold you must: 1. Input your worker's total earnings (ignoring any cents) into the Withholding lookup tool. 2. Use the appropriate column to find the correct amount to withhold: – Column 2 if the resident worker has given you a TFN – Column 3 if the resident worker has not given you a TFN – Column 4 if the foreign resident worker has given you a TFN – Column 5 if the foreign resident worker has not given you a TFN. 1. Input your worker's total earnings (ignoring any cents) into the Withholding lookup tool. 2. Use the appropriate column to find the correct amount to withhold: – Column 2 if the resident worker has given you a TFN – Column 3 if the resident worker has not given you a TFN – Column 4 if the foreign resident worker has given you a TFN – Column 5 if the foreign resident worker has not given you a TFN. – Column 2 if the resident worker has given you a TFN – Column 3 if the resident worker has not given you a TFN – Column 4 if the foreign resident worker has given you a TFN – Column 5 if the foreign resident worker has not given you a TFN. Note: When using this schedule do not: • withhold an amount for study and training support loans, or • adjust the withholding amount for a worker who is claiming a Medicare levy exemption or reduction, or a tax offset. • withhold an amount for study and training support loans, or • adjust the withholding amount for a worker who is claiming a Medicare levy exemption or reduction, or a tax offset. These adjustments do not apply to this schedule. Example: A worker has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding lookup tool . If the worker is: • a resident and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign resident and has given you a TFN, use column 4 to find the correct amount to withhold ($69) • a foreign resident and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). Example: A worker has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding lookup tool . If the worker is: • a resident and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign resident and has given you a TFN, use column 4 to find the correct amount to withhold ($69) • a foreign resident and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). • a resident and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign resident and has given you a TFN, use column 4 to find the correct amount to withhold ($69) • a foreign resident and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). Resident worker The standard rate of withholding of 13% applies if a worker has given you a valid TFN and you withhold amounts using the figures shown in column 2 of the Withholding lookup tool. If the worker has not given you a valid TFN, you must withhold amounts using the figures shown in column 3 of the Withholding lookup tool . When your worker is a foreign resident If your worker has answered that they are a foreign resident for tax purposes on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, you must withhold amounts using the figures shown in column 4 of the Withholding lookup tool. • If they have not given you a valid TFN, you must withhold at 45% using the figures in column 5 of the Withholding lookup tool. • If they have given you a valid TFN, you must withhold amounts using the figures shown in column 4 of the Withholding lookup tool. • If they have not given you a valid TFN, you must withhold at 45% using the figures in column 5 of the Withholding lookup tool. Pay period The withholding rates in this schedule apply irrespective of the pay period. Using a formula The withholding amounts shown in this schedule can be expressed in mathematical form. If you have developed your own payroll or accounting software package, use the formulas and coefficients outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Withholding rates Has the worker provided their TFN? Resident (a) Foreign resident (a) Tax file number provided 0.13 0.30 Tax file number not provided 0.47 0.45 Rounding of withholding amounts The withholding amounts calculated as a result of applying the formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded up to the next dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent. Where a worker has not provided a TFN, ignore any cents in the result. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding lookup tool. The results obtained when using the coefficients in this schedule may differ slightly from the Withholding lookup tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. Tax file number (TFN) declarations The answers your workers provide on their Tax file number declaration help determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a worker, it will override the previous one. If a worker does not give you a valid Tax file number declaration within 14 days of starting a working relationship with you, you must tell us by: • providing employment and tax information about your worker in your STP Phase 2 reporting and including the applicable tax treatment code beginning in 'N', or • completing a Tax file number declaration form with all available details of the worker and sending it to us. • providing employment and tax information about your worker in your STP Phase 2 reporting and including the applicable tax treatment code beginning in 'N', or • completing a Tax file number declaration form with all available details of the worker and sending it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident worker and 45% from a foreign resident worker (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a worker states at question 1 of the Tax file number declaration that they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If a worker has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident worker and 45% from a foreign resident worker (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Varying PAYG withholding If your worker believes that, for their circumstances, the amount you withhold will be too much, they may apply to us for a variation to reduce the amount of withholding. This schedule applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2026. Using this schedule Use this schedule if you make payments to employees who are actors, variety artists or other entertainers who receive payments for their performances. Do not use this schedule if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following: • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. For these types of payments, the Commissioner has varied the rate of withholding to 20% of the payment. If you employ individuals under a working holiday makers visa, you must use Schedule 15 – Tax table for working holiday makers for all payments made to them, including lump sum payments. For all other employees who are paid on a regular basis, use the applicable tax table at ato.gov.au. Do not use this schedule for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding. When using this schedule, do NOT withhold an amount for study and training support loans. When using this schedule, do NOT adjust the withholding amount for an employee who is claiming a Medicare levy exemption or reduction. Medicare levy variations do not apply to this schedule. Working out the withholding amount The Withholding lookup tool and tables in this schedule are only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the formulas in this schedule to calculate withholding amounts. To work out the amount you need to withhold using the Withholding lookup tool: 1. Input the employee's daily earnings (ignoring any cents) into the Withholding lookup tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see the section 'Claiming tax offsets' in this schedule to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example: An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding lookup tool and refer to the corresponding amount to be withheld in column 2 of $20.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $17.00 ($20.00 − $3.00). 1. Input the employee's daily earnings (ignoring any cents) into the Withholding lookup tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see the section 'Claiming tax offsets' in this schedule to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example: An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding lookup tool and refer to the corresponding amount to be withheld in column 2 of $20.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $17.00 ($20.00 − $3.00). Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. If you have developed your own payroll or accounting software package, use the formulas and the coefficients outlined in Table A and Table B. This section should be read with Schedule 1 – Statement of formulas for calculating amounts to be withheld. The formulas comprise linear equations of the form y = ax − b where: • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. Table A: Employee has claimed the tax-free threshold Coefficients where tax-free threshold claimed Weekly earnings (x) $ a b Less than 452 – – Less than 673 0.1200 54.3462 Less than 841 0.2000 108.2135 Less than 901 0.1360 54.3473 Less than 1,081 0.1432 60.8377 Less than 1,602 0.2582 185.1935 Less than 3,245 0.2560 181.7319 Less than 4,567 0.3120 363.4627 4,567 & over 0.3760 655.7704 Table B: Employee has not claimed the tax-free threshold Coefficients where tax-free threshold not claimed Weekly earnings (x) $ a b Less than 235 0.1200 0.1200 Less than 463 0.1667 11.0185 Less than 644 0.1432 0.1066 Less than 1,165 0.2582 74.1674 Less than 2,807 0.2560 71.6508 Less than 4,129 0.3120 228.8816 4,129 & over 0.3760 493.1893 To work out withholding amounts using the formulas, you must: 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. If you pay your employees daily, rather than per performance, the amount to withhold (including reductions for tax offsets) should be worked out on a daily basis. Example: Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1432 – 60.8377 = $82.5041. Round to the nearest dollar = $83. 3. $83 ÷ 2 = $41.50. Round to the nearest dollar = $42. Therefore, the amount to withhold from each performance is $42. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. Example: Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1432 – 60.8377 = $82.5041. Round to the nearest dollar = $83. 3. $83 ÷ 2 = $41.50. Round to the nearest dollar = $42. Therefore, the amount to withhold from each performance is $42. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1432 – 60.8377 = $82.5041. Round to the nearest dollar = $83. 3. $83 ÷ 2 = $41.50. Round to the nearest dollar = $42. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. $1,000.99 × 0.1432 – 60.8377 = $82.5041. Round to the nearest dollar = $83. $83 ÷ 2 = $41.50. Round to the nearest dollar = $42. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding lookup tool. The results obtained when using the coefficients in this schedule may differ slightly from the lookup tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration help determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must tell us by: • providing employment and tax information about your payee in your STP Phase 2 reporting and including the applicable tax treatment code beginning in 'N', or • completing Tax file number declaration form with all available details of the employee and sending it to us. • providing employment and tax information about your payee in your STP Phase 2 reporting and including the applicable tax treatment code beginning in 'N', or • completing Tax file number declaration form with all available details of the employee and sending it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If an employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. When your employee is a foreign resident If your employee has answered that they are a foreign resident for tax purposes on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents) • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents) • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign resident tax rates Weekly tax rates Weekly earnings $ Weekly rate 0 to 2,595 30 cents for each dollar of earnings 2,596 to 3,652 $779 plus 37 cents for each $1 of earnings over $2,595 3,653 & over $1,170 plus 45 cents for each $1 of earnings over $3,652 Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. Withholding declarations Employees can use a Withholding declaration to advise you of any changes to their circumstances that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include the employee: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt, or changes to them. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt, or changes to them. An employee may also use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see the section in this schedule on 'Claiming tax offsets'. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. If your employee claims a tax offset, reduce the amount to be withheld from their earnings per performance by the value of the tax offset. The per performance value is the tax offset amount claimed divided by 52, divided by the number of performances per week. Round the result to the nearest dollar. Do NOT allow for any tax offsets if any of the following apply: • when no TFN has been provided • you are using foreign resident rates • the employee has not claimed the tax-free threshold. • when no TFN has been provided • you are using foreign resident rates • the employee has not claimed the tax-free threshold. This schedule applies to withholding payments covered by section 12-50 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2026. Using this schedule Use this schedule if you pay an individual to resume working for, or providing services to, you or any other entity. If you employ individuals under a working holiday makers visa you must use Schedule 15 – Tax table for working holiday makers for all payments made to them, including return to work payments. We have a calculator to help you work out the correct amount of tax to withhold from payments to most payees. Working out the withholding amount To work out the amount you need to withhold, multiply the amount of the return to work payment by 32%. This rate applies to residents and non-residents. Example: George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 32% of $18,000 = $5,760. Example: George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 32% of $18,000 = $5,760. Rounding of withholding amounts Withholding amounts calculated using this schedule are rounded to the nearest dollar. Results ending in 50 cents are rounded up to the next dollar. If a TFN is not provided, ignore cents when calculating withholding amounts. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration help determine the amount you need to withhold from their payments. A Tax file number declaration applies to payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must tell us by: • providing employment and tax information about your payee in your STP Phase 2 reporting and including the applicable tax treatment code beginning in 'N', or • completing a Tax file number declaration form with all available details of the payee and sending it to us. • providing employment and tax information about your payee in your STP Phase 2 reporting and including the applicable tax treatment code beginning in 'N', or • completing a Tax file number declaration form with all available details of the payee and sending it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents) if all of the following apply: • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals, they have 28 days to give you their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment made to a resident payee and 45% from any payment made to a foreign resident payee (ignoring any cents) unless we tell you not to. This schedule applies to certain withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA paid as a lump sum. The amounts, formulas and procedures in this schedule were last updated on 1 July 2026. Using this schedule Use this schedule if you make a payment of salary or wages which is: • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. If you employ individuals under a working holiday makers visa you must use Schedule 15 – Tax table for working holiday makers for all payments made to them, including back payments, commissions and bonuses or similar payments. Other payments you should use this schedule for Also use this schedule for back payments made to payees for: • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments – for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments – for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. Back payments (including lump sums in arrears) A back payment is a payment that was meant to have been made in a prior period. For example: • a payee's wages were underpaid due to an error or oversight in calculating their full entitlement under an award • an allowance you were due to pay in July was overlooked and you made the payment in December. • a payee's wages were underpaid due to an error or oversight in calculating their full entitlement under an award • an allowance you were due to pay in July was overlooked and you made the payment in December. A back payment is distinct from a bonus, which is a payment made for recognition of performance including past performance. A bonus (or similar payment) can only be considered a back payment if you paid the bonus later than the time that it should have been paid. If you normally process payments in a pay period later than when the work is performed – for example, overtime payments made with a time lag of one pay period – they are not considered back payments. These payments are treated as part of the normal pay cycle when paid and withholding is calculated on total earnings for that period. An overtime payment is only considered a back payment if it was meant to have been made in a prior pay period. Commissions Commissions are typically payments made as recognition of performance or service and may be calculated as a percentage of the proceeds from a particular transaction or series of transactions. Bonuses and similar payments A bonus is usually made to an employee in recognition of performance or services and may be calculated as a percentage of the proceeds from a particular business transaction. These payments may not necessarily be related to a particular period of work. A payment will be treated as similar to a bonus if it is of a one-off nature that does not relate to work performed in a particular period. Examples include: • a once-only payment made to an employee as compensation for a changed work location • an amount paid as a sign-on bonus to an employee entering a workplace agreement • any lump sum allowance. • a once-only payment made to an employee as compensation for a changed work location • an amount paid as a sign-on bonus to an employee entering a workplace agreement • any lump sum allowance. Leave loading Payment of leave loading can also be regarded as a payment similar to a bonus, if it is made as a lump sum and not on a pro-rata basis as leave is taken. If you pay leave loading on a pro-rata basis, add it to earnings for the period to calculate withholding using the regular payments tax tables at ato.gov.au/taxtables . Terms we use Additional payments Additional payments include back payments (including lump sum payments in arrears), commissions, bonuses and similar payments. Normal earnings Normal earnings are gross taxable earnings and include all salary and wage income, taxable allowances, and overtime earnings for the current financial year. This includes any back payments previously made using Method B(i). At the start of a financial year, a payee's normal earnings can be based on the last full pay period worked in the previous financial year. If a payee's pay fluctuates significantly, you can use an average of gross taxable earnings for the current financial year (or, if applicable, the previous financial year). If a payee has no current or past normal earnings (for example, the payee is newly employed), you can include expected future earnings in your calculations. This can be based on the payee's contracted or expected salary for the financial year. For the purposes of this schedule, normal earnings do not include employment termination payments or unused leave payments made on termination of employment. Average total earnings Average total earnings are the sum of all normal earnings paid in the current financial year, including current pay, plus any current year back payments if Method B(i) is used to calculate withholding. Then divide the total earnings by the number of pay periods to date (including the current pay period). Pay periods per financial year Pay periods per financial year refers to a total of 52 pay periods if paid weekly, 26 pay periods if paid fortnightly or 12 pay periods if paid monthly. No adjustments are required for a 53 week / 27 fortnight year. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration help determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer -payee relationship, you must tell us by: • providing employment and tax information about your payee in your STP Phase 2 reporting and including the applicable tax treatment code beginning in 'N', or • completing a Tax file number declaration form with all available details of the payee and sending it to us. • providing employment and tax information about your payee in your STP Phase 2 reporting and including the applicable tax treatment code beginning in 'N', or • completing a Tax file number declaration form with all available details of the payee and sending it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If a payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Working out the withholding amount Available methods To work out the amount you need to withhold from an additional payment, you must use either Method A or Method B. Using Method B is more complex but produces a withholding amount that is more likely to approximate the payee's actual tax payable. Calculations made using either method are acceptable to work out the withholding amount. If your calculation using either method results in a negative amount, treat the result as nil. Using Method A Use this method for any additional payments made, regardless of the financial year the additional payment applies to. This includes all back payments, commissions, bonuses or similar payments. This method calculates withholding by apportioning additional payments made in the current pay period over the number of pay periods in a financial year and applying that average amount to the gross earnings in the current pay period. If you are paying a commission, bonus or similar payment for a defined period of less than 12 months, you can choose to calculate withholding by using the number of pay periods the payment relates to at step 3. For example, if a commission relates to four weeks and the payee is paid weekly, you divide the commission by four pay periods at step 3, rather than 52 pay periods. Method A instructions Step Instruction 1 Work out your payee's gross earnings excluding any additional payments for the current pay period. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from your payee's gross earnings in step 1. 3 Add any additional payments to be made in the current pay period together and divide the total by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the gross earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount at step 6 by the number of pay periods used in step 3. 8 Multiply the additional payment being made in the current pay period by 47%. 9 Use the lesser amount of step 7 and step 8 for the withholding on the additional payment. Ignore any cents. 10 Work out the total PAYG withholding for the current pay period by adding the withholding on the additional payment (step 9) to the withholding on the gross earnings (step 2). Using Method B Use Method B(i) for any back payments applied to specific periods in the current financial year. Use Method B(ii) for either: • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period, regardless of the financial year the additional payment applies to. • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period, regardless of the financial year the additional payment applies to. If you are making back payments applying to current and previous financial years, apportion the back payment between those years and then use the applicable method for each component to calculate withholding. If you are making multiple additional payments: • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year (that is, you made an additional payment to the payee in a previous pay period), do not recalculate the withholding for the additional payment previously made. • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year (that is, you made an additional payment to the payee in a previous pay period), do not recalculate the withholding for the additional payment previously made. B(i) Back payments applied to specific periods in the current financial year This method recalculates withholding for each pay period the back payment applies. Method B(i) instructions Step Instruction 1 Work out how much of the back payment applied to each earlier pay period in the current financial year. 2 For the first affected pay period, add the back payment relevant to that period to the normal earnings previously paid to get total earnings for that period. 3 Use the relevant tax table to find the amount to be withheld from the total earnings for that period. 4 Subtract the amount previously withheld for the period from the amount at step 3. 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the back payment. 6 Use the relevant tax table to find the amount to be withheld from your payee's gross earnings (excluding additional payments) for the current pay period. 7 Work out the total PAYG withholding for the current pay period by adding the withholding on the back payment (step 5) to the withholding on the gross earnings (step 6). B(ii) Additional payments applied over the whole financial year This method calculates withholding by averaging all additional payments made in the current financial year over the number of pay periods in a financial year and applying that to the average total earnings to date. Method B(ii) instructions Step Instruction 1 Calculate the average total earnings paid to your payee over the current financial year to date. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from the average total earnings in step 1. 3 Add all additional payments made in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the average total earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount in step 6 by the number of pay periods used in step 3. 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7. 9 Multiply the additional payment being made in the current pay period by 47%. 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. 11 Use the relevant tax table to find the amount to be withheld from your payee's gross earnings (excluding additional payments) for the current pay period. 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). Withholding limit If your payee has a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Australian Apprenticeship Support Loan (AASL) debt, see the section on 'Study and training support loans and additional payments' in this schedule. If you use Method A or Method B(ii), the amount of tax to be withheld from an additional payment is limited to a maximum of 47% of the additional payment. If the withholding amount calculated (including a study and training support loan component) using Method A or Method B(ii) exceeds 47% of the additional payment being made, then the amount is reduced to be equal to 47% of that payment. The withholding limit applies to the additional payment only and not to normal earnings for the current pay period. For some payees, the withholding limit may result in their withholding amounts not being sufficient to cover their end-of-year tax liability, as their total earnings for the financial year may exceed the study and training support loan repayment threshold or attract a higher rate of tax. Under these circumstances, your payee can arrange an upwards variation by entering into an agreement with you to vary the rate or amount of withholding. Commissions, bonuses or similar payments If a commission, bonus or similar payment relates to work your payee performed for more than one pay period (or for an undefined period), calculate withholding by applying either Method A or Method B(ii). Do not use this schedule for payments for a single pay period. If the commission, bonus or similar payment relates to work your payee performed in a single pay period (for example, a week, a fortnight or a month) the amount is added to all their other earnings for the current period. Withholding is then calculated using the regular PAYG withholding tax table at ato.gov.au/taxtables. Study and training support loans and additional payments If your payee has advised you they have a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Australian Apprenticeship Support Loan (AASL) debt on their Tax file number declaration or Withholding declaration, you must also withhold from the additional payment using the relevant study and training support loans tax tables. Calculate the amounts you need to withhold from additional payments for study and training support loans by using the same method you used to calculate the PAYG withholding amount from the additional payment. For example, if you calculate the amount to be withheld from the additional payment using Method A, use the same method to calculate the amounts to be withheld for study and training support loans purposes. How to calculate withholding on the additional payment if it is calculated separately to the study and training support loans components If you calculate withholding separately, you need to make sure that the withholding limit in Method A and Method B(ii) applies to the combined total calculated for the additional payment and the study and training support loans components. For example, at step 9 in Method A, you must combine the amounts from the two separate calculations used for step 7 before comparing it to the amount calculated at step 8. Next step: You can use Schedule 8 – Statement of formulas for calculating study and training support loans components to combine PAYG withholding with study and training support loan instead of repeating the calculation separately for each component. The results obtained when using this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Withholding calculated using either method is accepted. Variations If your payee has a withholding variation in place for the current financial year, use one of the following to work out the amount of withholding from additional payments: • the varied rate – if the relevant income is specified in the variation notice • this schedule – if the relevant income is not specified in the variation notice. • the varied rate – if the relevant income is specified in the variation notice • this schedule – if the relevant income is not specified in the variation notice. If your payee had a withholding variation in place at the time the additional payment accrued but the withholding variation is no longer in effect when the additional payment is made, it does not apply when working out the amount to withhold. Leave without pay For the purposes of this schedule, any periods where your payee has taken leave without pay do not affect the calculations outlined in each of the methods. For example, for Method A and Method B(ii), you are still required at step 3 to apportion all additional payments made by the total number of pay periods in a financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Superannuation income streams To work out the amount you need to withhold from the taxable component of back payments of super income streams (pensions and annuities), including lump sum payments in arrears, use either Method A or B. Back payment reporting About back payment reporting You must record back payments in a pay event when reporting under Single Touch Payroll (STP), or on your payee's payment summary if you are a non STP reporter. For each lump sum payment accrued more than 12 months before the date of payment, include the total gross amount of the payment (including allowances) at 'Lump sum E'. From 1 July 2025, the previous lump sum E threshold of $1,200 no longer applies. Any amount that qualifies as a lump sum E payment must be reported at this label. Reporting back payment in STP All employers should now be STP reporting unless covered by a deferral or exemption. If the back payment you are making to an employee is a lump sum E payment, you need to report this as lump sum E in STP. The previous lump sum E threshold amount of $1,200 no longer applies, so any amount that qualifies as a lump sum E payment must be reported at this label. When reporting a lump sum E in STP, you will also need to include the financial year in which the payment relates to, which will remove the need for you to provide a lump sum E letter to your employee. Your employee will be able to access their lump sum E information in their Income Statement via ATO online services. If you are making a back payment to an employee and it is not lump sum E, then report it in STP as the relevant payment type (such as gross, allowances or overtime). Back payments not reported through STP There are some back payments that can't be reported through STP, usually because they are not related to employment income, such as super, compensation or welfare payments. If this is the case, payers must continue to provide payment summaries and lodge a payment summary annual report for these payments. What payment summary you use depends on whether the back payments relate to a superannuation income stream or previous period of assessable foreign service. Use: • PAYG payment summary – individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary – superannuation income stream for super income stream payments • PAYG payment summary – foreign employment for payments related to a previous period of assessable foreign service. • PAYG payment summary – individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary – superannuation income stream for super income stream payments • PAYG payment summary – foreign employment for payments related to a previous period of assessable foreign service. Note: The lump sum E threshold amount of $1,200 no longer applies. Any amount that qualifies as a lump sum E payment must be reported at this label. Completing the individual non-business payment summary For payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. Salary and wage income (including allowances) accrued before the current financial year For each payment accrued in a prior financial year, but not more than 12 months before the date of payment include the total: • gross amount of the payment at 'Gross payments' or 'Allowances' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' or 'Allowances' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment, include the total: • gross amount of the payment (including allowances) at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment (including allowances) at 'Lump sum E' • amount withheld at 'Total tax withheld'. For each payment that accrued before and after 12 months, apportion the payment between the two periods and apply the rules above for each portion. Other amounts accrued before the current financial year These other amounts are described in Other payments you should use this schedule for. For each payment accrued in a prior financial year, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Employee letter You must also provide your employee with a letter specifying both the: • financial years over which the amount accrued, and • gross amount that accrued each financial year. • financial years over which the amount accrued, and • gross amount that accrued each financial year. Completing the superannuation income stream payment summary For payments accrued in the current financial year, include the: • component amounts at both – 'Taxable component' (both taxed and untaxed elements if applicable) – 'Tax-free component'. • amount withheld at 'Total tax withheld'. • component amounts at both – 'Taxable component' (both taxed and untaxed elements if applicable) – 'Tax-free component'. • amount withheld at 'Total tax withheld'. – 'Taxable component' (both taxed and untaxed elements if applicable) – 'Tax-free component'. For payments accrued prior to the current financial year, include the: • component amounts at both – 'Lump sum in arrears – taxable component' (both taxed and untaxed elements if applicable) – 'Lump sum in arrears – tax-free component'. • amount withheld at 'Total tax withheld'. • component amounts at both – 'Lump sum in arrears – taxable component' (both taxed and untaxed elements if applicable) – 'Lump sum in arrears – tax-free component'. • amount withheld at 'Total tax withheld'. – 'Lump sum in arrears – taxable component' (both taxed and untaxed elements if applicable) – 'Lump sum in arrears – tax-free component'. Payee letter You must also provide your payee with a letter specifying both the: • financial years over which the amount accrued • gross amount that accrued each financial year, including its split between taxed and untaxed elements and tax-free component. • financial years over which the amount accrued • gross amount that accrued each financial year, including its split between taxed and untaxed elements and tax-free component. Completing the foreign employment payment summary For the foreign employment payment summary, the gross payments amount is assessable foreign employment income, which includes total allowances. For salary and wage payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued in a prior financial year, but not more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. Employee letter You must also provide your employee with a letter specifying both the: • financial years over which the amount accrued • gross amount that accrued each financial year. • financial years over which the amount accrued • gross amount that accrued each financial year. Examples Example 1 uses both: Study and training support loans weekly tax table effective from 1 July 2026 • Schedule 1 – Statement of formulas for calculating amounts to be withheld (containing the amounts, formulas and procedures that were last updated on 1 July 2026). The calculations are made using scale 2, with tax-free threshold. Example 1: Withholding from a bonus payment using Method A Jarrod, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Jarrod earns $1,400 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component – for Example 1 Step Instructions Result 1 Work out Jarrod's gross earnings for the current pay period. $1,400 2 Use the relevant tax table to find the amount to be withheld from Jarrod's gross earnings in step 1. $267 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. $1,400 + $17 $1,417 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $272 6 Subtract the amount at step 2 from the amount at step 5. = $272 − $267 $5 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $5 × 52 $260 As Jarrod has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method that they used to calculate withholding for the bonus payment in the first part of this example. HELP component – for Example 1 Step Instructions Result 1 Work out Jarrod's gross earnings for the current pay period. $1,400 2 Use the relevant tax table to find the amount to be withheld for HELP from Jarrod's gross earnings in step 1. $10 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,400 + $17 $1,417 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $12 6 Subtract the amount at step 2 from the amount at step 5. = $12 − $10 $2 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $2 × 52 $104 Withholding limit (including HELP component) – for Example 1 Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $260 + $104 = $364. This amount is used as it's less than step 8. $364 10 See below – Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld from each component: • PAYG withholding on gross earnings in the current pay period = $267 • HELP withholding on gross earnings in the current pay period = $10 • PAYG withholding on additional payment = $260 • HELP withholding on additional payment = $104 The total amount to withhold in the current pay period is $641 ($267 + $10 + $260 + $104). • Schedule 1 – Statement of formulas for calculating amounts to be withheld (containing the amounts, formulas and procedures that were last updated on 1 July 2026). The calculations are made using scale 2, with tax-free threshold. Example 1: Withholding from a bonus payment using Method A Jarrod, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Jarrod earns $1,400 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component – for Example 1 Step Instructions Result 1 Work out Jarrod's gross earnings for the current pay period. $1,400 2 Use the relevant tax table to find the amount to be withheld from Jarrod's gross earnings in step 1. $267 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. $1,400 + $17 $1,417 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $272 6 Subtract the amount at step 2 from the amount at step 5. = $272 − $267 $5 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $5 × 52 $260 As Jarrod has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method that they used to calculate withholding for the bonus payment in the first part of this example. HELP component – for Example 1 Step Instructions Result 1 Work out Jarrod's gross earnings for the current pay period. $1,400 2 Use the relevant tax table to find the amount to be withheld for HELP from Jarrod's gross earnings in step 1. $10 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,400 + $17 $1,417 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $12 6 Subtract the amount at step 2 from the amount at step 5. = $12 − $10 $2 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $2 × 52 $104 Withholding limit (including HELP component) – for Example 1 Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $260 + $104 = $364. This amount is used as it's less than step 8. $364 10 See below – Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld from each component: • PAYG withholding on gross earnings in the current pay period = $267 • HELP withholding on gross earnings in the current pay period = $10 • PAYG withholding on additional payment = $260 • HELP withholding on additional payment = $104 The total amount to withhold in the current pay period is $641 ($267 + $10 + $260 + $104). Combine two step 7 results $260 + $104 = $364. This amount is used as it's less than step 8. • PAYG withholding on gross earnings in the current pay period = $267 • HELP withholding on gross earnings in the current pay period = $10 • PAYG withholding on additional payment = $260 • HELP withholding on additional payment = $104 Example 2 uses both: • Study and training support loans weekly tax table effective from 1 July 2026 • Schedule 1 – Statement of formulas for calculating amounts to be withheld (containing the amounts, formulas and procedures that were last updated on 1 July 2026). The calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,600 per week. From pay period 9 (her current pay period), Robyn will earn $1,700 per week. Robyn's back payment, which covers the first eight pay periods of the current financial year, will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,700. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component – for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,600 + $100 $1,700 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $363 4 Subtract the amount previously withheld for the period from the amount at step 3. = $363 − $331 $32 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $32. $256 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $363 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $363 + $256 $619 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Study and training support loan (HELP) component – for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,600 + $100 $1,700 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $55 4 Subtract the amount previously withheld for the period from the amount at step 3. = $55 − $40 $15 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $15. $120 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $55 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $55 + $120 $175 Calculate the total PAYG withholding amount for the current pay period. Add the amounts to be withheld for each component: • PAYG withholding on gross earnings in the current pay period = $363 • HELP withholding on gross earnings in the current pay period = $55 • PAYG withholding on additional payment = $256 • HELP withholding on additional payment = $120 The total amount to withhold in the current pay period is $794 ($363 + $55 + $256 + $120). • Study and training support loans weekly tax table effective from 1 July 2026 • Schedule 1 – Statement of formulas for calculating amounts to be withheld (containing the amounts, formulas and procedures that were last updated on 1 July 2026). The calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,600 per week. From pay period 9 (her current pay period), Robyn will earn $1,700 per week. Robyn's back payment, which covers the first eight pay periods of the current financial year, will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,700. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component – for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,600 + $100 $1,700 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $363 4 Subtract the amount previously withheld for the period from the amount at step 3. = $363 − $331 $32 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $32. $256 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $363 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $363 + $256 $619 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Study and training support loan (HELP) component – for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,600 + $100 $1,700 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $55 4 Subtract the amount previously withheld for the period from the amount at step 3. = $55 − $40 $15 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $15. $120 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $55 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $55 + $120 $175 Calculate the total PAYG withholding amount for the current pay period. Add the amounts to be withheld for each component: • PAYG withholding on gross earnings in the current pay period = $363 • HELP withholding on gross earnings in the current pay period = $55 • PAYG withholding on additional payment = $256 • HELP withholding on additional payment = $120 The total amount to withhold in the current pay period is $794 ($363 + $55 + $256 + $120). • PAYG withholding on gross earnings in the current pay period = $363 • HELP withholding on gross earnings in the current pay period = $55 • PAYG withholding on additional payment = $256 • HELP withholding on additional payment = $120 Example 3 below uses Schedule 1 – Statement of formulas for calculating amounts to be withheld effective from 1 July 2026. • The calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Laura is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2024, Laura worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2026. Her gross earnings for pay period 10 is $1,800. Laura has received normal earnings (year to date) of $18,000 including the current pay. The amount Laura's payer must withhold from this payment is calculated using Method B(ii) as follows: Method B(ii) instruction – for Example 3 Step Instruction Result 1 Calculate Laura's average total earnings over the current financial year to date (including current pay). = $18,000 ÷ 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Laura's average total earnings in step 1. $212 3 Add all additional payments made to Laura in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Laura's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 ÷ 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $242 6 Subtract the amount at step 2 from the amount at step 5. = $242 − $212 $30 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $30 × 26 $780 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $780 − $0 $780 9 Multiply the additional payment being made in the current pay period by 47%. = $2,480 × 47% $1,165 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. = $780. This amount is used as it's less than step 9. $780 11 Use the relevant tax table to find the amount to be withheld from Laura's gross earnings (excluding additional payments) for the current pay period. $212 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). = $780 + $212 $992 • The calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Laura is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2024, Laura worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2026. Her gross earnings for pay period 10 is $1,800. Laura has received normal earnings (year to date) of $18,000 including the current pay. The amount Laura's payer must withhold from this payment is calculated using Method B(ii) as follows: Method B(ii) instruction – for Example 3 Step Instruction Result 1 Calculate Laura's average total earnings over the current financial year to date (including current pay). = $18,000 ÷ 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Laura's average total earnings in step 1. $212 3 Add all additional payments made to Laura in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Laura's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 ÷ 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $242 6 Subtract the amount at step 2 from the amount at step 5. = $242 − $212 $30 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $30 × 26 $780 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $780 − $0 $780 9 Multiply the additional payment being made in the current pay period by 47%. = $2,480 × 47% $1,165 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. = $780. This amount is used as it's less than step 9. $780 11 Use the relevant tax table to find the amount to be withheld from Laura's gross earnings (excluding additional payments) for the current pay period. $212 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). = $780 + $212 $992 Example 4 below uses both: • Study and training support loans monthly tax table effective from 1 July 2026 • Schedule 1 – Statement of formulas for calculating amounts to be withheld effective from 1 July 2026. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Bradley, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2026, he received a salary increase of $5 an hour, taking his gross monthly salary from $6,200 to $7,000. His employer agreed that the increase would be backdated to 1 August 2025 and paid at the end of September 2026. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Bradley, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to 31 August 2026) = $1,600 • a prior financial year (11 pay periods from 1 August 2025 to 30 June 2026) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) – PAYG withholding component – for Example 4 Step Instruction Result 1 Work out how much of Bradley's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 ÷ 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $6,200 + $800 $7000 3 Use the relevant tax table to find the amount to be withheld from Bradley's total earnings for that period. $1,452 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1452 − $1196 $256 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $256. $512 6 This step is not required as withholding is also calculated using Method B(ii). n/a 7 This step is not required as withholding is also calculated using Method B(ii). n/a As Bradley has an accumulated Financial Supplement (FS) debt, his employer will need to calculate a withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) – FS component – for Example 4 Step Instruction Result 1 Work out how much of Bradley's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 ÷ 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $6,200 + $800 $7,000 3 Use the relevant tax table to find the amount to be withheld for FS from Bradley's total normal gross earnings for that period. $182 4 Subtract the amount previously withheld for the period from the amount at step 3. = $182 − $61 $121 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the FS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $121. $242 6 This step is not required as withholding is also calculated using Method B(ii). n/a 7 This step is not required as withholding is also calculated using Method B(ii). n/a Method B(ii) – PAYG withholding component – for Example 4 Step Instruction Result 1 Calculate Bradley's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($6,200 + $6,200 + $7,000) + $1,600] ÷ 3 = $21,000 ÷ 3 $7,000 2 Use the relevant tax table to find the amount to be withheld from Bradley's average total earnings in step 1. $1452 3 Add all additional payments made to Bradley in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $7,000 + $733 $7,733 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,686 6 Subtract the amount at step 2 from the amount at step 5. = $1,686 − $1,452 $234 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $234 × 12 $2,808 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $2,808 − $0 $2,808 9 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. n/a 10 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. n/a 11 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. n/a 12 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. n/a As Bradley has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) – FS component – for Example 4 Step Instruction Result 1 Calculate Bradley's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($6,200 + $6,200 + $7,000) + $1,600] ÷ 3 = $21,000 ÷ 3 $7,000 2 Use the relevant tax table to find the amount to be withheld for FS on Bradley's average total earnings in step 1. $182 3 Add all additional payments made to Bradley in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $7,000 + $733 $7,733 5 Use the relevant tax table to find the amount to be withheld for FS from the amount at step 4. $290 6 Subtract the amount at step 2 from the amount at step 5. = $290 − $182 $108 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $108 × 12 $1,296 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for FS on the additional payment. = $888 − $0 $1,296 Withholding limit (including FS component) – for Example 4 Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 47%. = $8,800 × 47% $4,136 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $2,808 + $1,296 = $4,104 This amount is used as it's less than step 9. $4,104 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). n/a 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). n/a Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld for each component: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,452 • FS withholding on gross earnings in the current pay period = $182 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $512 • FS withholding on additional payment for current financial year = $242 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $2,808 • FS withholding on additional payment for prior financial year = $1,296 The total amount to withhold in the current pay period is $6,492 $1,452 + $182 + $512 + $242 + $2,808 + $1,296). • Study and training support loans monthly tax table effective from 1 July 2026 • Schedule 1 – Statement of formulas for calculating amounts to be withheld effective from 1 July 2026. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Bradley, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2026, he received a salary increase of $5 an hour, taking his gross monthly salary from $6,200 to $7,000. His employer agreed that the increase would be backdated to 1 August 2025 and paid at the end of September 2026. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Bradley, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to 31 August 2026) = $1,600 • a prior financial year (11 pay periods from 1 August 2025 to 30 June 2026) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) – PAYG withholding component – for Example 4 Step Instruction Result 1 Work out how much of Bradley's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 ÷ 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $6,200 + $800 $7000 3 Use the relevant tax table to find the amount to be withheld from Bradley's total earnings for that period. $1,452 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1452 − $1196 $256 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $256. $512 6 This step is not required as withholding is also calculated using Method B(ii). n/a 7 This step is not required as withholding is also calculated using Method B(ii). n/a As Bradley has an accumulated Financial Supplement (FS) debt, his employer will need to calculate a withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) – FS component – for Example 4 Step Instruction Result 1 Work out how much of Bradley's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 ÷ 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $6,200 + $800 $7,000 3 Use the relevant tax table to find the amount to be withheld for FS from Bradley's total normal gross earnings for that period. $182 4 Subtract the amount previously withheld for the period from the amount at step 3. = $182 − $61 $121 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the FS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $121. $242 6 This step is not required as withholding is also calculated using Method B(ii). n/a 7 This step is not required as withholding is also calculated using Method B(ii). n/a Method B(ii) – PAYG withholding component – for Example 4 Step Instruction Result 1 Calculate Bradley's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($6,200 + $6,200 + $7,000) + $1,600] ÷ 3 = $21,000 ÷ 3 $7,000 2 Use the relevant tax table to find the amount to be withheld from Bradley's average total earnings in step 1. $1452 3 Add all additional payments made to Bradley in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $7,000 + $733 $7,733 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,686 6 Subtract the amount at step 2 from the amount at step 5. = $1,686 − $1,452 $234 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $234 × 12 $2,808 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $2,808 − $0 $2,808 9 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. n/a 10 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. n/a 11 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. n/a 12 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. n/a As Bradley has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) – FS component – for Example 4 Step Instruction Result 1 Calculate Bradley's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($6,200 + $6,200 + $7,000) + $1,600] ÷ 3 = $21,000 ÷ 3 $7,000 2 Use the relevant tax table to find the amount to be withheld for FS on Bradley's average total earnings in step 1. $182 3 Add all additional payments made to Bradley in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $7,000 + $733 $7,733 5 Use the relevant tax table to find the amount to be withheld for FS from the amount at step 4. $290 6 Subtract the amount at step 2 from the amount at step 5. = $290 − $182 $108 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $108 × 12 $1,296 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for FS on the additional payment. = $888 − $0 $1,296 Withholding limit (including FS component) – for Example 4 Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 47%. = $8,800 × 47% $4,136 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $2,808 + $1,296 = $4,104 This amount is used as it's less than step 9. $4,104 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). n/a 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). n/a Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld for each component: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,452 • FS withholding on gross earnings in the current pay period = $182 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $512 • FS withholding on additional payment for current financial year = $242 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $2,808 • FS withholding on additional payment for prior financial year = $1,296 The total amount to withhold in the current pay period is $6,492 $1,452 + $182 + $512 + $242 + $2,808 + $1,296). • the current financial year (2 pay periods from 1 July to 31 August 2026) = $1,600 • a prior financial year (11 pay periods from 1 August 2025 to 30 June 2026) = $8,800. • PAYG withholding on gross earnings in the current pay period = $1,452 • FS withholding on gross earnings in the current pay period = $182 • PAYG withholding on additional payment for current financial year = $512 • FS withholding on additional payment for current financial year = $242 • PAYG withholding on additional payment for prior financial year = $2,808 • FS withholding on additional payment for prior financial year = $1,296 This schedule applies to withholding payments covered by paragraph 12-80(b) of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2026. Using this schedule Use this schedule if you pay an annuity that was purchased with non-superannuation money, for example, an initial capital investment of personal cash. For annuities purchased using money rolled over from a super fund or super income stream payments, use Schedule 13 – Tax table for superannuation income streams. Working out the withholding amount To work out the withholding amount for an annuity payment purchased with non-superannuation money, you must: 1. Work out the amount of income to withhold from using the following formula: Annuity payment − [Deductible amount / Number of instalments] 1. Work out the amount of income to withhold from using the following formula: Annuity payment − [Deductible amount / Number of instalments] In this formula: • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. – Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity − Residual capital value) / Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. – Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. 2. Use the corresponding PAYG withholding tax table at ato.gov.au/taxtables to find the withholding amount. The tax table you use depends on the period which the annuity is paid – for example, weekly or fortnightly. • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. – Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity − Residual capital value) / Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. – Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. – Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity − Residual capital value) / Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. – Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. 2. Use the corresponding PAYG withholding tax table at ato.gov.au/taxtables to find the withholding amount. The tax table you use depends on the period which the annuity is paid – for example, weekly or fortnightly. Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If your payee gives you a Withholding declaration indicating that they want to claim a SAPTO entitlement through PAYG withholding, use Schedule 9 – Tax table for seniors and pensioners to work out the amount to withhold from the income amount calculated in step 1. Rounding of withholding amounts Withholding amounts calculated using the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded up to the next dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent. If a TFN is not provided, ignore cents when calculating withholding amounts. Examples These examples use the PAYG withholding tax tables at ato.gov.au/taxtables that apply from 1 July 2026. Example 1: Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2026–27 income year is $5,200. 1. The amount of income to withhold tax from: Annuity payment − [Deductible amount / Number of instalments] = $1,000 − [$5,200 / 52] = $1,000 − $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table to work out how much tax to withhold from $900. If Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $106. Example 2: Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2027. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually, and the higher indexed amount is paid in the next financial year. Kenneth's deductible amount for a whole income year is $2,600. However, for the part of the current income year (2026–27) that he is to receive an annuity, his deductible amount is $1,000 (for the period 7 February 2027 to 30 June 2027). For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold tax from: Annuity payment − [Deductible amount / Number of instalments] = $850 − [$1,000 / 10] = $850 − $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table to work out how much tax to withhold from $750. If Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $4. Example 1: Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2026–27 income year is $5,200. 1. The amount of income to withhold tax from: Annuity payment − [Deductible amount / Number of instalments] = $1,000 − [$5,200 / 52] = $1,000 − $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table to work out how much tax to withhold from $900. If Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $106. 1. The amount of income to withhold tax from: Annuity payment − [Deductible amount / Number of instalments] = $1,000 − [$5,200 / 52] = $1,000 − $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table to work out how much tax to withhold from $900. If Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $106. Annuity payment − [Deductible amount / Number of instalments] = $1,000 − [$5,200 / 52] = $1,000 − $100 = $900 Example 2: Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2027. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually, and the higher indexed amount is paid in the next financial year. Kenneth's deductible amount for a whole income year is $2,600. However, for the part of the current income year (2026–27) that he is to receive an annuity, his deductible amount is $1,000 (for the period 7 February 2027 to 30 June 2027). For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold tax from: Annuity payment − [Deductible amount / Number of instalments] = $850 − [$1,000 / 10] = $850 − $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table to work out how much tax to withhold from $750. If Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $4. 1. The amount of income to withhold tax from: Annuity payment − [Deductible amount / Number of instalments] = $850 − [$1,000 / 10] = $850 − $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table to work out how much tax to withhold from $750. If Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $4. Annuity payment − [Deductible amount / Number of instalments] = $850 − [$1,000 / 10] = $850 − $100 = $750 Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration help determine the amount you need to withhold from their annuity payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must tell us by completing a Tax file number declaration form with all available details of the payee and sending it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from any payment you make to a foreign resident payee (ignoring any cents), if it is an annuity payment that is not a superannuation income stream and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% for any annuity payment you make to a resident payee and 45% for any annuity payment you make to a foreign resident payee (ignoring any cents) unless we tell you not to. When a TFN has not been provided do not allow for tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. Payment summaries You must issue a PAYG payment summary – individual non-business to the payee by 14 July following the end of the financial year in which you made payments to them. However, if your payee requests a payment summary from you during the financial year, you must provide it within 14 days of receiving their request. This schedule applies to withholding payments covered by section 12-90 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2026. Using this schedule Use this schedule if you pay an amount to an employee for unused leave on the termination of their employment or office. Unused leave payments on termination of employment or office include: • annual leave • leave loading • leave bonuses • long service leave. • annual leave • leave loading • leave bonuses • long service leave. Before calculating the amount to be withheld, you must work out if the payments are being made as a result of a genuine redundancy, invalidity or an early retirement scheme. If you employ individuals under a working holiday makers visa, you must use Schedule 15 – Tax table for working holiday makers for all payments made to them, including unused leave payments on termination of employment. Working out the withholding amount When a TFN is provided The amount to withhold is calculated using the table below. If the post-17 August 1993 lump sum payment from normal termination is less than $300, you must withhold the lesser of the following: • the amount worked out using the table below • 32% of the payment. • the amount worked out using the table below • 32% of the payment. Rounding of withholding amounts Withholding amounts calculated using this schedule are rounded to the nearest dollar. Results ending in 50 cents are rounded up to the next dollar. If a TFN is not provided, ignore cents when calculating withholding amounts. Marginal rate calculation To work out the marginal rate, you must: 1. Using the relevant PAYG withholding tax table at ato.gov.au/taxtables , work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 1. Using the relevant PAYG withholding tax table at ato.gov.au/taxtables , work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). Do not withhold any amount for study and training support loans. Normal gross earnings Normal gross earnings are all payments, except those relating to termination payments, received in the last full pay period of employment. This includes taxable allowances, overtime and bonuses. Therefore, for the purpose of this schedule your employee's normal gross earnings should be taken to be the earnings relating to the last full pay period worked. Where your employee's pay fluctuates significantly over a number of pay periods, you can use the average of gross taxable earnings for the financial year to date over the number of pays received. The following example uses the Weekly tax table at ato.gov.au, effective from 1 July 2026. Example: Norman retires on 31 December 2026. He qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. He is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. Norman also receives his normal weekly earnings of $1,155. He has quoted his TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave: • Pre-16 August 1978 component = $780.00 • 16 August 1978 to 17 August 1993 component = $6,420.00 • Post-17 August 1993 component = $14,820.00 Amounts to be withheld: • Pre–16 August 1978 component subject to withholding = $780.00 × 5% = $39.00 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. • 16 August 1978 to 17 August 1993 component = $6,420.00 × 32% = $2,054.40 The post-17 August 1993 component of $14.820.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $39.00 + $14,820.00 = $14,859.00 Now apply the marginal rate calculation to the sum of the two components. Marginal rate calculation Step Instructions Result 1 Amounts to be withheld from normal gross earnings ($1,155) $188 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($14,859.00 ÷ 52) $285.75 3 Disregard any cents $285 4 Add the amount at step 3 to normal gross earnings for a single pay period ($1,155 + $285) $1,440 5 Work out the amount to be withheld from the amount at step 4 ($1,440) $279 6 Subtract the amount at step 1 from the amount at step 5 ($279 − $188) $91 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($91 × 52) $4,732 The amount to be withheld from the three components of Norman's unused long service leave payments is $6,786 ($2,054 + $4,732). See the section in this schedule above 'Rounding of withholding amounts'. The total amount to be withheld from payments made to Norman upon his retirement in his final pay week is $6,974. This consists of $188 withholding from normal earnings plus $6,786 withholding from unused long service leave. Example: Norman retires on 31 December 2026. He qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. He is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. Norman also receives his normal weekly earnings of $1,155. He has quoted his TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave: • Pre-16 August 1978 component = $780.00 • 16 August 1978 to 17 August 1993 component = $6,420.00 • Post-17 August 1993 component = $14,820.00 Amounts to be withheld: • Pre–16 August 1978 component subject to withholding = $780.00 × 5% = $39.00 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. • 16 August 1978 to 17 August 1993 component = $6,420.00 × 32% = $2,054.40 The post-17 August 1993 component of $14.820.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $39.00 + $14,820.00 = $14,859.00 Now apply the marginal rate calculation to the sum of the two components. Marginal rate calculation Step Instructions Result 1 Amounts to be withheld from normal gross earnings ($1,155) $188 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($14,859.00 ÷ 52) $285.75 3 Disregard any cents $285 4 Add the amount at step 3 to normal gross earnings for a single pay period ($1,155 + $285) $1,440 5 Work out the amount to be withheld from the amount at step 4 ($1,440) $279 6 Subtract the amount at step 1 from the amount at step 5 ($279 − $188) $91 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($91 × 52) $4,732 The amount to be withheld from the three components of Norman's unused long service leave payments is $6,786 ($2,054 + $4,732). See the section in this schedule above 'Rounding of withholding amounts'. The total amount to be withheld from payments made to Norman upon his retirement in his final pay week is $6,974. This consists of $188 withholding from normal earnings plus $6,786 withholding from unused long service leave. • Pre-16 August 1978 component = $780.00 • 16 August 1978 to 17 August 1993 component = $6,420.00 • Post-17 August 1993 component = $14,820.00 • Pre–16 August 1978 component subject to withholding = $780.00 × 5% = $39.00 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. • 16 August 1978 to 17 August 1993 component = $6,420.00 × 32% = $2,054.40 Withholding variations If an employee has a withholding variation in effect when unused leave payments are made, the rate specified on the variation notice will only apply to the unused leave payments if the variation notice includes unused leave payments. Otherwise, the rates in this schedule apply. This includes using the regular tax table per pay period for the marginal rate calculation, and not the varied withholding rate. When a TFN has not been provided If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 47% from the payment. If your employee is a foreign resident who has not provided you with their TFN, you must withhold 45% from the payment. If your employee believes that for their circumstances the amount you withhold will be too much, they may apply for a variation to reduce the amount of withholding. Tax file number (TFN) declaration Any Tax file number declaration your employee provides while they were working for you will only be effective: • for the period that they were working for you, or • 12 months after you make the last payment. • for the period that they were working for you, or • 12 months after you make the last payment. This schedule applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA. The coefficients in this schedule should be used together with Schedule 1 – Statement of formulas for calculating amounts to be withheld. The amounts, formulas and procedures in this schedule were last updated on 1 July 2026. Using this schedule Use this schedule if you develop your own payroll or accounting software package. Formulas and coefficients are used for calculating weekly withholding amounts for payees who have a: • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan debt). • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan debt). Using a formula The withholding amounts for payees who have a study and training support loans debt can be expressed in a mathematical form. If you have developed your own payroll or accounting software package, use the formulas and component rates outlined below. From 2025-26 onwards, the system for student loan repayments has changed to a marginal repayment system. This has resulted in changes to the formula to calculate the Study and training support loans (STSL) component amount. The formulas comprise linear equations of the form y = ax, where: • y is the weekly study and training support loans component • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts – see 'Calculating fortnightly, monthly or quarterly withholding amounts'). • y is the weekly study and training support loans component • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts – see 'Calculating fortnightly, monthly or quarterly withholding amounts'). Study and training support loans component rates Tax-free threshold claimed or foreign resident Weekly earnings (x) $ (a) (b) Less than 1,337 – – Less than 2,494 0.15 200.5615 Less than 3,577 0.17 250.4527 3,577 & over 0.10 0.0000 No tax-free threshold claimed Weekly earnings (x) $ (a) (b) Less than 987 – – Less than 2,144 0.15 148.0615 Less than 2,727 0.17 190.9527 2,727 & over 0.10 0.0000 Calculating fortnightly, monthly or quarterly withholding amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by 2. Ignore any cents in the result and then add 99 cents. • monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by 3 and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly – divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by 2. Ignore any cents in the result and then add 99 cents. • monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by 3 and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly – divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 2. • monthly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by 3 and round the result to the nearest dollar. • quarterly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 2. • monthly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by 3 and round the result to the nearest dollar. • quarterly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. When to work out the study and training support loans component You will need to calculate the study and training support loans component when your payee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question on whether they have a: – Higher Education Loan Program (HELP) debt – VET Student Loan (VSL) debt – Financial Supplement (FS) debt – Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) or – Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan debt) • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: – $1,337 or more if paid weekly – $2,674 or more if paid fortnightly – $5,793.67 or more if paid monthly – $17,381 or more if paid quarterly. • answered yes to the question on whether they have a: – Higher Education Loan Program (HELP) debt – VET Student Loan (VSL) debt – Financial Supplement (FS) debt – Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) or – Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan debt) • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: – $1,337 or more if paid weekly – $2,674 or more if paid fortnightly – $5,793.67 or more if paid monthly – $17,381 or more if paid quarterly. – Higher Education Loan Program (HELP) debt – VET Student Loan (VSL) debt – Financial Supplement (FS) debt – Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) or – Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan debt) – $1,337 or more if paid weekly – $2,674 or more if paid fortnightly – $5,793.67 or more if paid monthly – $17,381 or more if paid quarterly. If your payee has not claimed the tax-free threshold, the study and training support loans component is calculated on earnings of: – $987 or more if paid weekly – $1,974 or more if paid fortnightly – $4,277 or more if paid monthly – $12,831 or more if paid quarterly. – $987 or more if paid weekly – $1,974 or more if paid fortnightly – $4,277 or more if paid monthly – $12,831 or more if paid quarterly. You must withhold the study and training support loans component from all your payee's earnings, including taxable allowances, bonuses and commissions. Example 1: weekly earnings A payee has claimed the tax-free threshold and has weekly earnings of $2,608.36. x = 2,608.99 Weekly withholding amount (y) = ax − b = (0.1700 − 2,608.99) − 250.4527 = 193.0756 or $193.00 (rounded to the nearest dollar). Weekly STSL component = $193 Example 2: fortnightly earnings A payee has claimed the tax-free threshold and has fortnightly earnings of $4,409.75. Convert to weekly equivalent = 4,409.75 ÷ 2 = 2,204.88 or $2,204 (ignore cents) x = 2,204.99 Weekly withholding amount (y) = ax − b = (0.1500 − 2,204.99) − 200.5615 = 130.1870 or $130.00 (rounded to the nearest dollar) Convert back to fortnightly = 260.00 (130.00 − 2) Fortnightly STSL component = $260 Example 3: monthly earnings A payee has not claimed the tax-free threshold and has monthly earnings of $10,627.88. Convert to weekly equivalent = 10,627.88 − 3 ÷ 13 = 2,452.59 or $2,452 (ignore cents) x = 2,452.99 Weekly withholding amount (y) = ax − b = (0.1700 − 2,452.99) − 190.9527 = 226.0556 or $226.00 (rounded to the nearest dollar) Convert back to monthly = 979.33 (226.00 − 13 ÷ 3) Monthly STSL component = $979 (rounded to the nearest dollar) Example 1: weekly earnings A payee has claimed the tax-free threshold and has weekly earnings of $2,608.36. x = 2,608.99 Weekly withholding amount (y) = ax − b = (0.1700 − 2,608.99) − 250.4527 = 193.0756 or $193.00 (rounded to the nearest dollar). Weekly STSL component = $193 Example 2: fortnightly earnings A payee has claimed the tax-free threshold and has fortnightly earnings of $4,409.75. Convert to weekly equivalent = 4,409.75 ÷ 2 = 2,204.88 or $2,204 (ignore cents) x = 2,204.99 Weekly withholding amount (y) = ax − b = (0.1500 − 2,204.99) − 200.5615 = 130.1870 or $130.00 (rounded to the nearest dollar) Convert back to fortnightly = 260.00 (130.00 − 2) Fortnightly STSL component = $260 Example 3: monthly earnings A payee has not claimed the tax-free threshold and has monthly earnings of $10,627.88. Convert to weekly equivalent = 10,627.88 − 3 ÷ 13 = 2,452.59 or $2,452 (ignore cents) x = 2,452.99 Weekly withholding amount (y) = ax − b = (0.1700 − 2,452.99) − 190.9527 = 226.0556 or $226.00 (rounded to the nearest dollar) Convert back to monthly = 979.33 (226.00 − 13 ÷ 3) Monthly STSL component = $979 (rounded to the nearest dollar) Do not withhold any amount for study and training support loans debts from lump sum termination payments. Coefficients to work out the weekly amounts to withhold Your payee's total withholding, including the study and training support loans component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax − b , where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two payees are taxed using a particular scale (for example, scale 2) but only one of them has a study and training support loans debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the study and training support loans component and one will not – for example, name one 'scale 2' and the other 'scale 22'. The study and training support loans component does not apply if the payee has not provided a tax file number (TFN). For scales without the study and training support loans component, refer to Schedule 1 – Statement of formulas for calculating amounts to be withheld. Where payee has not claimed the tax-free threshold in Tax file number declaration – scale 1 With study and training support loans debt Weekly earnings (x) $ a b Less than 188 0.1500 0.1500 Less than 371 0.2084 11.0185 Less than 515 0.1790 0.1066 Less than 932 0.3227 74.1674 Less than 987 0.3200 71.6508 Less than 2,144 0.4700 219.7124 Less than 2,246 0.4900 262.6035 Less than 2,727 0.5600 419.8343 Less than 3,303 0.4900 228.8816 3,303 & over 0.5700 493.1893 Where payee has claimed the tax-free threshold in Tax file number declaration with or without leave loading – scale 2 With study and training support loans debt Weekly earnings (x) $ a b Less than 362 – – Less than 538 0.1500 54.3462 Less than 673 0.2500 108.2135 Less than 721 0.1700 54.3473 Less than 865 0.1790 60.8377 Less than 1,282 0.3227 185.1935 Less than 1,337 0.3200 181.7319 Less than 2,494 0.4700 382.2935 Less than 2,596 0.4900 432.1846 Less than 3,577 0.5600 613.9154 Less than 3,653 0.4900 363.4627 3,653 & over 0.5700 655.7704 Foreign residents – scale 3 With study and training support loans debt Weekly earnings (x) $ a b Less than 1,337 0.3000 0.3000 Less than 2,494 0.4500 200.5615 Less than 2,596 0.4700 250.4527 Less than 3,577 0.5400 432.1835 Less than 3,653 0.4700 181.7308 3,653 & over 0.5500 474.0385 Where payee claimed FULL exemption from Medicare levy in Medicare levy variation declaration – scale 5 With study and training support loans debt Weekly earnings (x) $ a b Less than 362 – – Less than 721 0.1500 54.3462 Less than 865 0.1590 60.8365 Less than 1,282 0.3027 185.1923 Less than 1,337 0.3000 181.7308 Less than 2,494 0.4500 382.2923 Less than 2,596 0.4700 432.1835 Less than 3,577 0.5400 613.9142 Less than 3,653 0.4700 363.4615 3,653 & over 0.5500 655.7692 Where payee claimed HALF exemption from Medicare levy in Medicare levy variation declaration – scale 6 With study and training support loans debt Weekly earnings (x) less than $ a b Less than 362 – – Less than 721 0.1500 54.3462 Less than 865 0.1590 60.8365 Less than 908 0.3027 185.1923 Less than 1,135 0.3527 230.6135 Less than 1,282 0.3127 185.1923 Less than 1,337 0.3100 181.7308 Less than 2,494 0.4600 382.2923 Less than 2,596 0.4800 432.1835 Less than 3,577 0.5500 613.9142 Less than 3,653 0.4800 363.4615 3,653 & over 0.5600 655.7692 Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded up to the next dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided at ato.gov.au/taxtables . The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the pay as you go (PAYG) tax tables. The differences result from the rounding of components. Withholding calculated using either method is accepted . This schedule applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2026. Using this schedule Use this schedule if you make payments to: • seniors and pensioners who, at the end of the relevant financial year, are 67 years of age or older (for example, to be eligible for the year ending 30 June 2026, a payee must be born on or before 30 June 1959) • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. • seniors and pensioners who, at the end of the relevant financial year, are 67 years of age or older (for example, to be eligible for the year ending 30 June 2026, a payee must be born on or before 30 June 1959) • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. This schedule applies to weekly payments including: • salary, wages, allowances and leave loading paid to employees • directors' fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. • salary, wages, allowances and leave loading paid to employees • directors' fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. This schedule can only apply if the payee has provided you with either: • a Withholding declaration indicating that they are an Australian resident for tax purposes at question 4 and answered yes to questions 5 and 8 • a Withholding declaration – short version for seniors and pensioners indicating that they are an Australian resident for tax purposes at question 4 and answered yes to questions 5 and 6. • a Withholding declaration indicating that they are an Australian resident for tax purposes at question 4 and answered yes to questions 5 and 8 • a Withholding declaration – short version for seniors and pensioners indicating that they are an Australian resident for tax purposes at question 4 and answered yes to questions 5 and 6. For super income stream payments, you must also use Schedule 13 – Tax table for superannuation income streams to calculate withholding. Working out the withholding amount | 1 To work out the withholding amount: Calculate your payee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Using the applicable tab in the Withholding lookup tool at ato.gov.au/taxtable s, input the amount from step 1 as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your payee is: – single, use column 2 – a member of an illness-separated couple, use column 3 – a member of a couple, use column 4. 4. If your payee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. Example: A payee has weekly earnings of $662.95 and has not claimed a Medicare levy exemption. To work out the correct amount to withhold use the first tab in the Withholding lookup tool , ignore cents and input $662. If the payee is: • single, use column 2 to find the correct amount to withhold ($2.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($6.00) • a member of a couple, use column 4 to find the correct amount to withhold ($21.00). 1. Calculate your payee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Using the applicable tab in the Withholding lookup tool at ato.gov.au/taxtable s, input the amount from step 1 as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your payee is: – single, use column 2 – a member of an illness-separated couple, use column 3 – a member of a couple, use column 4. 4. If your payee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. – single, use column 2 – a member of an illness-separated couple, use column 3 – a member of a couple, use column 4. Example: A payee has weekly earnings of $662.95 and has not claimed a Medicare levy exemption. To work out the correct amount to withhold use the first tab in the Withholding lookup tool , ignore cents and input $662. If the payee is: • single, use column 2 to find the correct amount to withhold ($2.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($6.00) • a member of a couple, use column 4 to find the correct amount to withhold ($21.00). • single, use column 2 to find the correct amount to withhold ($2.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($6.00) • a member of a couple, use column 4 to find the correct amount to withhold ($21.00). Calculating fortnightly or monthly withholding amounts First calculate the weekly equivalent of fortnightly or monthly earnings. If you pay: • fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly or monthly withholding amounts as follows: • fortnightly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • fortnightly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. You should read this section with Schedule 1 – Statement of formulas for calculating amounts to be withheld. If you have developed your own payroll or accounting software package, use the following formulas and the coefficients outlined below. The formulas comprise linear equations of the form y = ax − b, where: • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant 'Values of the coefficients a and b for each set of formulas' tables. • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant 'Values of the coefficients a and b for each set of formulas' tables. Note: Additional scales have been provided where the payee has claimed a FULL or HALF Medicare levy exemption. Values of the coefficients a and b for each set of formulas Scale 1 – Payee is single: Weekly earnings (x) $ a b Less than 648 – – Less than 692 0.1500 97.2308 Less than 721 0.2750 183.8510 Less than 851 0.2840 190.3413 Less than 865 0.3840 275.4721 Less than 1,036 0.5277 399.8279 Less than 1,064 0.4027 270.3231 Less than 1,282 0.3227 185.1923 Less than 2,596 0.3200 181.7319 Less than 3,653 0.3900 363.4627 3,653 & over 0.4700 655.7704 Scale 2 – Payee is a member of an illness-separated couple: Weekly earnings (x) $ a b Less than 623 – – Less than 668 0.1500 93.5769 Less than 721 0.2750 177.1514 Less than 851 0.2840 183.6418 Less than 865 0.3840 268.7726 Less than 982 0.5277 393.1284 Less than 1,064 0.4027 270.3231 Less than 1,282 0.3227 185.1923 Less than 2,596 0.3200 181.7319 Less than 3,653 0.3900 363.4627 3,653 & over 0.4700 655.7704 Scale 3 – Payee is a member of a couple: Weekly earnings (x) $ a b Less than 567 – – Less than 612 0.1500 85.1538 Less than 721 0.2750 161.7091 Less than 851 0.2840 168.1995 Less than 858 0.3840 253.3303 Less than 865 0.2590 145.9673 Less than 1,064 0.4027 270.3231 Less than 1,282 0.3227 185.1923 Less than 2,596 0.3200 181.7319 Less than 3,653 0.3900 363.4627 3,653 & over 0.4700 655.7704 Scale 4 – Payee is single and is claiming a FULL Medicare levy exemption: Weekly earnings (x) $ a b Less than 648 – – Less than 692 0.1500 97.2308 Less than 721 0.2750 183.8510 Less than 865 0.2840 190.3413 Less than 1,036 0.4277 314.6971 Less than 1,282 0.3027 185.1923 Less than 2,596 0.3000 181.7308 Less than 3,653 0.3700 363.4615 3,653 & over 0.4500 655.7692 Scale 5 – Payee is a member of an illness-separated couple and is claiming a FULL Medicare levy exemption: Weekly earnings (x) $ a b Less than 623 – – Less than 668 0.1500 93.5769 Less than 721 0.2750 177.1514 Less than 865 0.2840 183.6418 Less than 982 0.4277 307.9976 Less than 1,282 0.3027 185.1923 Less than 2,596 0.3000 181.7308 Less than 3,653 0.3700 363.4615 3,653 & over 0.4500 655.7692 Scale 6 – Payee is a member of a couple and is claiming a FULL Medicare levy exemption: Weekly earnings (x) $ a b Less than 567 – – Less than 612 0.1500 85.1538 Less than 721 0.2750 161.7091 Less than 858 0.2840 168.1995 Less than 865 0.1590 60.8365 Less than 1,282 0.3027 185.1923 Less than 2,596 0.3000 181.7308 Less than 3,653 0.3700 363.4615 3,653 & over 0.4500 655.7692 Scale 7 – Payee is single and is claiming a HALF Medicare levy exemption: Weekly earnings (x) $ a b Less than 648 – – Less than 692 0.1500 97.2308 Less than 721 0.2750 183.8510 Less than 865 0.2840 190.3413 Less than 1,036 0.4277 314.6971 Less than 1,185 0.3027 185.1923 Less than 1,282 0.3527 244.4452 Less than 1,481 0.3500 240.9837 Less than 2,596 0.3100 181.7308 Less than 3,653 0.3800 363.4615 3,653 & over 0.4600 655.7692 Scale 8 – Payee is a member of an illness-separated couple and is claiming a HALF Medicare levy exemption: Weekly earnings (x) $ a b Less than 623 – – Less than 668 0.1500 93.5769 Less than 721 0.2750 177.1514 Less than 865 0.2840 183.6418 Less than 982 0.4277 307.9976 Less than 1,185 0.3027 185.1923 Less than 1,282 0.3527 244.4452 Less than 1,481 0.3500 240.9837 Less than 2,596 0.3100 181.7308 Less than 3,653 0.3800 363.4615 3,653 & over 0.4600 655.7692 Scale 9 – Payee is a member of a couple and is claiming a HALF Medicare levy exemption: Weekly earnings (x) $ a b Less than 567 – – Less than 612 0.1500 85.1538 Less than 721 0.2750 161.7091 Less than 858 0.2840 168.1995 Less than 865 0.1590 60.8365 Less than 1,185 0.3027 185.1923 Less than 1,282 0.3527 244.4452 Less than 1,481 0.3500 240.9837 Less than 2,596 0.3100 181.7308 Less than 3,653 0.3800 363.4615 3,653 & over 0.4600 655.7692 Medicare levy parameters With Medicare levy Half Medicare levy Weekly earnings threshold 851 1,185 Weekly earnings shade-in threshold 1,064 1,481 Medicare levy family threshold 61,623 61,623 Weekly family threshold divisor 52 52 Additional child 4,338 4,338 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 851.3100 1,185.0600 Medicare levy 0.0200 0.0100 Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded up to the next dollar. If TFN is not provided, ignore cents when you calculate withholding amounts. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the withholding amounts obtained using the Withholding lookup tool at ato.gov.au/taxtables . You should only use such software if it produces the exact amounts. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration help determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must tell us by: • providing employment and tax information about your payee in your STP Phase 2 reporting and including the applicable tax treatment code beginning in 'N', or • completing a Tax file number declaration form with all available details of the payee and sending it to us. • providing employment and tax information about your payee in your STP Phase 2 reporting and including the applicable tax treatment code beginning in 'N', or • completing a Tax file number declaration form with all available details of the payee and sending it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. When your payee has a study and training support loan debt If your payee has a HELP, VSL, FS, SSL or AASL debt, you may need to withhold additional amounts from their payments. Your payee will need to notify you of this on their Tax file number declaration or Withholding declaration. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information on when to withhold and report on allowances, refer to Withholding for allowances. Leave loading If you pay leave loading as a lump sum, you need to use Schedule 5 – Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to the earnings for that period to calculate withholding. Withholding declarations A payee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. For more information on tax offsets, refer to the section in this schedule 'Claiming tax offsets'. Payees can also use a Withholding declaration to advise you of changes to their circumstances that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt (or changes to them) • claiming an entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt (or changes to them) • claiming an entitlement to a seniors and pensioners tax offset. When your payee provides you with a Withholding declaration, it will take effect from the next payment you make. If you receive an updated declaration from a payee, it will replace the previous one. A payee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Claiming tax offsets The seniors and pensioners tax offset (SAPTO) is incorporated into this schedule. If your payee chooses to claim their entitlement to other tax offsets through reduced withholding, they must give you a Withholding declaration. To work out your payee's annual tax offset entitlement into a weekly value, use the Ready reckoner for tax offsets below. Deduct this amount from the amount shown in column 2, 3 or 4 of the applicable tab in the Withholding lookup tool at ato.gov.au/taxtables . Ready reckoner for tax offsets Tax offset entitlement – weekly value Amount claimed $ Weekly value $ 1 – 2 – 3 – 4 – 5 – 6 – 7 – 8 – 9 – 10 – 20 – 30 1 40 1 50 1 57 1 60 1 70 1 80 2 90 2 100 2 200 4 300 6 338 6 400 8 500 10 600 11 700 13 800 15 900 17 1,000 19 1,173 22 1,200 23 1,400 27 1,600 30 1,800 34 2,000 38 2,200 42 2,400 46 2,600 49 2,800 53 3,000 57 3,200 61 3,400 65 3,600 68 3,800 72 4,000 76 If the exact tax offset amount claimed is not shown in the ready reckoner, add the values for an appropriate combination. Example: Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8 Therefore, reduce the amount to be withheld by $8. Example: Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8 Therefore, reduce the amount to be withheld by $8. Medicare levy exemptions To claim the Medicare levy FULL or HALF exemption, a payee must lodge a Medicare levy variation declaration with their Tax file number declaration. If using the formulas to calculate withholding, use the applicable scale where the payee has claimed a FULL or HALF Medicare levy exemption. If using the Withholding lookup tool, choose the tab applicable to FULL or HALF Medicare levy exemption. Medicare levy adjustments To claim the Medicare levy adjustment (available to some low income earners with dependants), a payee must lodge a Medicare levy variation declaration with their Tax file number declaration. For instructions on how to work out the Medicare levy adjustment, refer to Medicare levy adjustment weekly tax table at ato.gov.au/taxtables . This schedule applies to withholding payments covered by section 12-55 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2026. Using this schedule Use this schedule if you make payments to an individual under a voluntary agreement to withhold. How to work out the withholding amount To work out the withholding amount, you need to assess whether the payee has informed you of their Commissioner's instalment rate (CIR) and whether the amount includes GST. For more information, refer to Payments under a voluntary agreement. If the payee has informed you of their CIR If the payee has informed you of their CIR, use the following to work out how much to withhold: • If the payee's CIR is greater than or equal to 20% – withhold the amount worked out by multiplying the amount of the payment by the CIR. • If the payee's CIR is less than 20% – withhold the amount worked out by multiplying the amount of the payment by 20%. However, if your voluntary agreement with the payee states that their CIR will apply, you must withhold the amount worked out by multiplying the amount of the payment by the CIR. • If the payee's CIR is greater than or equal to 20% – withhold the amount worked out by multiplying the amount of the payment by the CIR. • If the payee's CIR is less than 20% – withhold the amount worked out by multiplying the amount of the payment by 20%. However, if your voluntary agreement with the payee states that their CIR will apply, you must withhold the amount worked out by multiplying the amount of the payment by the CIR. If the payee has informed you that they do not have a CIR You must withhold 20% of the amount of the payment. If the payment includes an amount for GST If the payment includes an amount for GST, you exclude this GST amount when calculating the appropriate rate to withhold. Example: Francesca is a marketing consultant who receives income from many sources. She has a voluntary agreement to withhold with Ashfield Accounting (her largest payer) and they have agreed to use her CIR of 16.44%. Ashfield Accounting calculates the amount to be withheld by multiplying the amount of each payment (excluding any GST component) by 16.44%. If Francesca and Ashfield Accounting did not have an agreement to use her CIR, the rate of withholding would be 20%. Example: Francesca is a marketing consultant who receives income from many sources. She has a voluntary agreement to withhold with Ashfield Accounting (her largest payer) and they have agreed to use her CIR of 16.44%. Ashfield Accounting calculates the amount to be withheld by multiplying the amount of each payment (excluding any GST component) by 16.44%. If Francesca and Ashfield Accounting did not have an agreement to use her CIR, the rate of withholding would be 20%. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results ending in 50 cents are rounded up to the next dollar. This schedule applies to withholding payments covered by paragraph 12-85(b) of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2026. Using this schedule Use this schedule if you pay an individual an amount that is either: • an employment termination payment (ETP) • a delayed termination payment – that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. • an employment termination payment (ETP) • a delayed termination payment – that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. If you employ individuals under a working holiday makers visa, you must use Schedule 15 – Tax table for working holiday makers for all payments made to them, including employment termination payments. Employment termination payments An ETP is a lump sum payment you make: • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). ETPs include lump sum payments paid upon resignation, retirement or death. A payment from a super fund is not an ETP. A payment must generally be made within 12 months of termination to qualify as an ETP. A payment made outside of 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. Tax treatment of ETPs ETPs can have two different components: • a tax-free component • a taxable component. • a tax-free component • a taxable component. You only withhold tax from the taxable component. Depending on the type of ETP, the concessional tax treatment may be limited to the smaller of: • the ETP cap • the whole-of-income cap. • the ETP cap • the whole-of-income cap. The top rate of tax applies to amounts paid in excess of these caps. The ETP cap amount for the 2026–27 income year is $270,000. This amount is indexed annually. The whole-of-income cap amount for the 2026–27 income year is $180,000. This amount is not indexed. This cap is reduced by any other taxable income payments your employee receives in the income year – for example, salary or wages you have paid to your employee. In some cases, you may need to include an ETP in the taxable payments when working out the whole-of-income cap. The ETP payment summary has an ETP code that you use to describe the type of ETP, and which cap has been applied to it. ETP caps The following table lists the types of ETPs that are subject to withholding and the applicable cap for each type of payment. For payments in column 2, both caps are considered, and the smaller cap applies. Withholding will be required to be made at the top rate of tax on the amount over the smaller of the two caps. Applicable caps for ETPs subject to withholding Column 1 ETP cap only applies to: Column 2 Smaller of the ETP cap or whole-of-income cap applies to: a payment made under an early retirement scheme that exceeds the tax-free limit (see Note 1) – only the amount in excess of the limit is an ETP a 'golden handshake' whether paid under: • contract • industrial award obligation • recognition of prior service a genuine redundancy payment that exceeds the tax-free base limit and for each complete year of service limit (see Note 1) – only the amount in excess of the limit is an ETP a non-genuine redundancy payment a payment made because of the employee's permanent disability severance pay compensation payment for personal injury a gratuity compensation for unfair dismissal a payment in lieu of notice compensation for harassment a payment for unused sick leave compensation for discrimination a payment for unused rostered days off lump sum payments paid on the death of an employee. an ETP not covered in column 1. • contract • industrial award obligation • recognition of prior service Note 1: The tax-free base limit for the 2026–27 income year is $13,598 plus $6,801 for each completed year of service. Steps to work out smallest cap Follow these steps to work out the smaller of the ETP cap and whole-of-income cap: 1. Add up all taxable payments you made to your employee (excluding the ETP). 2. Subtract the step 1 result amount from $180,000. 3. The result from step 2 is the calculated whole-of-income cap. 4. Compare the calculated whole-of-income cap from step 3 and the ETP cap amount of $270,000 for 2026–27 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there have been multiple payments for the same termination). 5. If both caps are equal, use the whole-of-income cap. The smaller of the two caps at step 4 is the cap to apply to the ETP taxable component. 1. Add up all taxable payments you made to your employee (excluding the ETP). 2. Subtract the step 1 result amount from $180,000. 3. The result from step 2 is the calculated whole-of-income cap. 4. Compare the calculated whole-of-income cap from step 3 and the ETP cap amount of $270,000 for 2026–27 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there have been multiple payments for the same termination). 5. If both caps are equal, use the whole-of-income cap. The smaller of the two caps at step 4 is the cap to apply to the ETP taxable component. Multiple payments for same termination For various reasons, ETPs may be made in more than one instalment. Payments made after the initial payment subject to the ETP cap, will attract a lower ETP cap. This is because the cap amount is reduced by the amount of all previous payments for the same termination. Lump sum payments that are not ETPs may also be subject to PAYG withholding. Use the applicable tax table to work out the amount to be withheld from these payments. Death benefit ETPs A death benefit termination payment is received by a person after another person's death, in consequence of termination of the other person's employment. The amount to withhold depends on a number of factors including whether the payment is made: • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. Use Table A in this schedule to work out how much to withhold. Working out the withholding amount An ETP can be made up of a tax-free component and taxable component. You must withhold an amount from the taxable component, including death benefit ETPs. Do not withhold from the tax-free component of the ETP. If your employee who is receiving an ETP has given you their tax file number (TFN) on a Tax file number declaration, use Table A in this schedule to work out how much to withhold. A Tax file number declaration remains effective for 12 months after you make the last payment to them. Withholding amounts calculated by applying Table A are rounded to the nearest dollar. Results ending in 50 cents are rounded up to the next dollar. If the payment is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found at 'Australian Tax Treaties' in your internet search engine. If the ETP is assessable only in the other country because of the treaty, then no withholding is required. If a foreign resident's ETP is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in Table A to exclude the Medicare levy of 2%. When a TFN has not been provided You must withhold 47% from the taxable component of an ETP you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Examples Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. This is the taxable amount remaining after Lloyd received a genuine redundancy payment. (The amount that exceeds the tax-free base limit and for each complete year of service limit is an ETP.) The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using Table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap – payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a taxable component of $10,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz must withhold an amount from the taxable component of $10,000. SmallBiz classifies the payment as a 'golden handshake'. Using Table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap amount of $270,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts above the whole-of-income cap of $96,000. As the whole $10,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $3,200 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $10,000. Example 3: Whole-of-income cap – payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid an ETP with a taxable component of $120,000. As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using Table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines the smallest cap by comparing the result from step 2 against ETP cap amount of $270,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $120,000 less the cap amount $80,000 gives $40,000 over the cap. 47% MediumBiz withholds $44,400 from Chris's ETP of $120,000. This is $25,600 ($80,000 × 32%) plus $18,800 ($40,000 × 47%) of Chris's taxable component of $120,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($48,000) and part gratuity ($17,678). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation, the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit (see Note 2) as $397. This is calculated as follows: $48,000 less $47,603 due to the 5 years of service [$13,598 base limit plus $34,005 (5 × $6,801)]. The amount of $397 is an ETP. Using Table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $127 (32% of $397). Using Table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $17,678 gratuity part of the ETP. Step SmallBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap of $269,603 (ETP cap $270,000 for 2026–27 less the $397 ETP). Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $17,678 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $127 from the $397 part of the ETP for genuine redundancy and $5,657 from the $17,678 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. Note 2: For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments. Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. This is the taxable amount remaining after Lloyd received a genuine redundancy payment. (The amount that exceeds the tax-free base limit and for each complete year of service limit is an ETP.) The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using Table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap – payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a taxable component of $10,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz must withhold an amount from the taxable component of $10,000. SmallBiz classifies the payment as a 'golden handshake'. Using Table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap amount of $270,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts above the whole-of-income cap of $96,000. As the whole $10,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $3,200 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $10,000. SmallBiz withholds $3,200 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $10,000. Example 3: Whole-of-income cap – payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid an ETP with a taxable component of $120,000. As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using Table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines the smallest cap by comparing the result from step 2 against ETP cap amount of $270,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $120,000 less the cap amount $80,000 gives $40,000 over the cap. 47% MediumBiz withholds $44,400 from Chris's ETP of $120,000. This is $25,600 ($80,000 × 32%) plus $18,800 ($40,000 × 47%) of Chris's taxable component of $120,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($48,000) and part gratuity ($17,678). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation, the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit (see Note 2) as $397. This is calculated as follows: $48,000 less $47,603 due to the 5 years of service [$13,598 base limit plus $34,005 (5 × $6,801)]. The amount of $397 is an ETP. Using Table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $127 (32% of $397). Using Table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $17,678 gratuity part of the ETP. Step SmallBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap of $269,603 (ETP cap $270,000 for 2026–27 less the $397 ETP). Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $17,678 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $127 from the $397 part of the ETP for genuine redundancy and $5,657 from the $17,678 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. Note 2: For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments. Additional information The ETP cap amount for the 2026-2027 income year is $270,000. The amount is indexed annually. The whole-of-income cap amount for the 2026–27 income year and future years is $180,000. This amount is not indexed. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. If an ETP will be paid to the trustee of a deceased estate, no amount should be withheld. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results ending in 50 cents are rounded up to the next dollar. If a TFN is not provided, ignore cents when calculating withholding amounts. Delayed termination payments Generally, a payment must be made within 12 months of termination to qualify as an ETP. A payment made after 12 months is a delayed termination payment unless we have given approval for the payment to be treated as an ETP. If your employee has given you their TFN, withhold an amount equal to 32% from the delayed termination payment. Withholding amounts are rounded to the nearest dollar once calculated. Results ending in 50 cents are rounded up to the next dollar. If your employee has not given you a TFN, you must withhold 47% from the delayed termination payment you make to a resident employee and 45% from a foreign resident employee. Ignore any cents in the result. A delayed termination payment is not treated as an ETP. It must be reported in either: • 'Gross payments' in Single Touch Payroll (STP), or • PAYG payment s ummary – individual non-business for payers who are exempt or who have a deferral from reporting through STP, as part of 'Gross payments'. • 'Gross payments' in Single Touch Payroll (STP), or • PAYG payment s ummary – individual non-business for payers who are exempt or who have a deferral from reporting through STP, as part of 'Gross payments'. Note: Any amount of a genuine redundancy payment in excess of the tax-free amount will be taxable as an employment termination payment. This is so even where the amount is received more than 12 months after the termination. Preservation age The withholding requirements vary depending on whether the employee has reached their preservation age by the end of the income year in which the payment is made. Preservation age is determined using your employee's date of birth. For example, if your employee was born on 1 October 1964, they reach their preservation age of 60 on 1 October 2024. The table below outlines the transitional period where the preservation age increased progressively from 55 to 60. As the transitional period has been completed, for the 2024–25 and future income years the preservation age is 60 for all employees born after 30 June 1964. For those employees born before that date, they have already reached their preservation age. Preservation age Date of birth Preservation age Before 1/7/1960 55 1/7/1960–30/6/1961 56 1/7/1961–30/6/1962 57 1/7/1962–30/6/1963 58 1/7/1963–30/6/1964 59 After 30/6/1964 60 ETP reporting You must report the ETP in the pay event when using Single Touch Payroll (STP). If you are exempt or have a deferral from reporting STP, you will need to provide your employee with one or more PAYG payment summary – employment termination payment within 14 days of making the ETP. An ETP code is used to describe the type of payment made, the reasons for the ETP payment and whether they relate to a previous income year. The tables below list each ETP code. The ETP code determines which cap, ETP cap or whole-of-income cap is applied. Life benefit ETP Code Description R ETP because of: • early retirement scheme • genuine redundancy • invalidity • compensation for: – personal injury – unfair dismissal – harassment – discrimination. O Other ETP not described by R , for example, golden handshake, gratuity, payment in lieu of notice, payment for unused sick leave, payment for unused rostered days off. Multiple payments for same termination Code Description S This is a code R payment. You made one of the following payments to your employee in a previous income year for the same termination: • a code R payment • a code O payment • a transitional termination payment. P This is a code O payment and you made one of the following payments to your employee in a previous income year for the same termination: • a code R payment • a code O payment • a transitional termination payment. Death benefit ETP Code Description D Death benefit ETP paid to a dependant of the deceased. B Death benefit ETP paid to a non-dependant of the deceased. You made a termination payment to the non-dependant in a previous income year for the same termination. N Death benefit ETP paid to a non-dependant of the deceased. T Death benefit ETP paid to a trustee of the deceased estate. • early retirement scheme • genuine redundancy • invalidity • compensation for: – personal injury – unfair dismissal – harassment – discrimination. – personal injury – unfair dismissal – harassment – discrimination. • a code R payment • a code O payment • a transitional termination payment. • a code R payment • a code O payment • a transitional termination payment. This schedule applies to withholding payments covered by paragraph 12-85(a) of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2026. Using this schedule Use this schedule if you make a super lump sum payment to an individual. This schedule also provides information on the withholding requirements when an untaxed element of super interest is rolled over. Super lump sums A super lump sum payment includes a: • lump sum member benefit paid to an individual where a condition of release has been satisfied – for example, retirement, terminal medical condition, severe financial hardship, or compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). • lump sum member benefit paid to an individual where a condition of release has been satisfied – for example, retirement, terminal medical condition, severe financial hardship, or compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). A super lump sum may be paid from a super fund, approved deposit fund (ADF) or a retirement savings account (RSA). Components of a super lump sum Before you can work out the withholding amount, you must calculate the components of the super lump sum. A super lump sum may have the following two components: • tax-free component • taxable component which can include an: – element taxed in the fund (taxed element) – element untaxed in the fund (untaxed element). • tax-free component • taxable component which can include an: – element taxed in the fund (taxed element) – element untaxed in the fund (untaxed element). – element taxed in the fund (taxed element) – element untaxed in the fund (untaxed element). Withholding is calculated on the taxable component only. Do not withhold from the tax-free component. Working out the withholding amount If your payee: • is an Australian resident • receives a taxable component of a super lump sum, and • has provided you with their TFN, withholding is calculated by applying the applicable rate set out in Table A. • is an Australian resident • receives a taxable component of a super lump sum, and • has provided you with their TFN, withholding is calculated by applying the applicable rate set out in Table A. If the payment is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found in the Australian Tax Treaties table. If, because of the treaty, the super lump sum is assessable only in the other country, then no withholding is required. If a foreign resident's super lump sum is assessable in Australia, you are required to withhold from the payment. However, you must adjust the withholding rates set out in Table A to exclude the Medicare levy of 2%. Different withholding rates apply to temporary residents who request a departing Australia superannuation payment. Payments not subject to PAYG withholding The following super lump sums are not subject to PAYG withholding: • a payment to a person who is suffering from a terminal medical condition • a payment to a dependant after the death of the member or account holder • a payment to a trustee of a deceased estate after the death of the member. • a payment to a person who is suffering from a terminal medical condition • a payment to a dependant after the death of the member or account holder • a payment to a trustee of a deceased estate after the death of the member. When a TFN has not been provided Different withholding rates apply where the payee of the super lump sum has not provided you with their TFN before the payment is made. Paid to an Australian resident • Under 60 years of age: – Taxable component (taxed element and untaxed element) o withhold 47% (ignoring cents) • 60 years of age or over: – Taxable component o taxed element – no amount is required to be withheld o untaxed element – withhold 47% (ignoring any cents). • Under 60 years of age: – Taxable component (taxed element and untaxed element) o withhold 47% (ignoring cents) • 60 years of age or over: – Taxable component o taxed element – no amount is required to be withheld o untaxed element – withhold 47% (ignoring any cents). – Taxable component (taxed element and untaxed element) o withhold 47% (ignoring cents) o withhold 47% (ignoring cents) – Taxable component o taxed element – no amount is required to be withheld o untaxed element – withhold 47% (ignoring any cents). o taxed element – no amount is required to be withheld o untaxed element – withhold 47% (ignoring any cents). Paid to a foreign resident Check if there is a tax treaty with the payee's country of residence. If the super lump sum is assessable in the other country, no withholding is required. If the super lump sum is assessable in Australia, use the following withholding rates: • Under 60 years of age: – Taxable component (taxed element and untaxed element) o withhold 45% (ignoring cents) • 60 years of age or over: – Taxable component o taxed element – no amount is required to be withheld o untaxed element – withhold 45% (ignoring any cents). Do not: • allow for any tax offsets or Medicare levy adjustments. • withhold any amount for study and training support loans. • Under 60 years of age: – Taxable component (taxed element and untaxed element) o withhold 45% (ignoring cents) • 60 years of age or over: – Taxable component o taxed element – no amount is required to be withheld o untaxed element – withhold 45% (ignoring any cents). – Taxable component (taxed element and untaxed element) o withhold 45% (ignoring cents) o withhold 45% (ignoring cents) – Taxable component o taxed element – no amount is required to be withheld o untaxed element – withhold 45% (ignoring any cents). o taxed element – no amount is required to be withheld o untaxed element – withhold 45% (ignoring any cents). Do not: • allow for any tax offsets or Medicare levy adjustments. • withhold any amount for study and training support loans. Rollovers If the person entitled to receive the super lump sum asks you to roll over their benefit, you are generally not required to withhold from any of the rolled-over amount. However, if the rollover benefit consists of a taxable component – untaxed element that exceeds the untaxed plan cap you are required to withhold at the following rates: • amount of the untaxed element up to the untaxed plan cap – no amount required to be withheld • amount of the untaxed element above the untaxed plan cap – withhold 47%. • amount of the untaxed element up to the untaxed plan cap – no amount required to be withheld • amount of the untaxed element above the untaxed plan cap – withhold 47%. A super lump sum death benefit cannot be rolled over – whether paid to dependants or non-dependants. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.967 million which consists wholly of a taxable component − untaxed element. The untaxed plan cap amount for 2026–27 is $1.935 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,935,000 (no withholding required) • above the untaxed plan cap = $32,000 ($1,967,000 − $1,935,000) • from $32,000 = $15,040 ($32,000 × 47%). The net rollover of $1,951,960 ($1,967,000−$15,040) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. The fund is also required to provide a statement to the member within 30 days of the rollover. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.967 million which consists wholly of a taxable component − untaxed element. The untaxed plan cap amount for 2026–27 is $1.935 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,935,000 (no withholding required) • above the untaxed plan cap = $32,000 ($1,967,000 − $1,935,000) • from $32,000 = $15,040 ($32,000 × 47%). The net rollover of $1,951,960 ($1,967,000−$15,040) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. The fund is also required to provide a statement to the member within 30 days of the rollover. • up to the untaxed plan cap = $1,935,000 (no withholding required) • above the untaxed plan cap = $32,000 ($1,967,000 − $1,935,000) • from $32,000 = $15,040 ($32,000 × 47%). Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results ending in 50 cents are rounded up to the next dollar. If a TFN is not provided, ignore cents when calculating withholding amounts. Additional information Untaxed plan cap: For the 2026–27 income year, the untaxed plan cap is $1,935,000 and is indexed annually. Lump sum less than $200: There is no withholding required from the whole amount if it is paid by a regulated super fund, complying ADF or RSA provider as a super lump sum and it is the payee's entire benefit. A terminal medical condition exists if: • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. The certification period is 24 months from the date of certification. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). A spouse of the deceased includes another person who: • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. Example: Super lump sum made by a super provider from an untaxed element. Chloe is 62 years of age and a member of AAFund super fund. She has decided to retire and take some of her super as a lump sum. As Chloe is over 60 years of age, she is over the preservation age. According to her entitlements, Chloe will receive a super lump sum of $300,000 from AAFund. The super lump sum has a tax-free component of $30,000 and a taxable component of $270,000. Chloe is a resident for tax purposes and has previously provided her TFN to AAFund. AAFund does not withhold from the tax-free component of $30,000 but is required to withhold an amount from the taxable component of $270,000. The taxable component of the super lump sum paid by AAFund comprises of a taxed element of $190,000 and untaxed element of $80,000. Amount to withhold from super lump sum payment of $300,000 is calculated as follows: 1. Amount up to untaxed plan cap = $1,935,000 (2026–27 income year cap amount) 2. Super lump sum taxable component = $270,000 ($300,000 − tax free component of $30,000) 3. Untaxed element of taxable component = $80,000 ($270,000 – taxed element of $190,000) 4. As untaxed element of taxable component of $80,000 is within the untaxed plan cap of $1,935,000, the withholding rate is 17% for members 60 years and above as outlined in Table A. 5. Amount to withhold from untaxed element of taxable component = $13,600 (17% of $80,000) Note: The untaxed plan cap is indexed annually. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. Example: Super lump sum made by a super provider from an untaxed element. Chloe is 62 years of age and a member of AAFund super fund. She has decided to retire and take some of her super as a lump sum. As Chloe is over 60 years of age, she is over the preservation age. According to her entitlements, Chloe will receive a super lump sum of $300,000 from AAFund. The super lump sum has a tax-free component of $30,000 and a taxable component of $270,000. Chloe is a resident for tax purposes and has previously provided her TFN to AAFund. AAFund does not withhold from the tax-free component of $30,000 but is required to withhold an amount from the taxable component of $270,000. The taxable component of the super lump sum paid by AAFund comprises of a taxed element of $190,000 and untaxed element of $80,000. Amount to withhold from super lump sum payment of $300,000 is calculated as follows: 1. Amount up to untaxed plan cap = $1,935,000 (2026–27 income year cap amount) 2. Super lump sum taxable component = $270,000 ($300,000 − tax free component of $30,000) 3. Untaxed element of taxable component = $80,000 ($270,000 – taxed element of $190,000) 4. As untaxed element of taxable component of $80,000 is within the untaxed plan cap of $1,935,000, the withholding rate is 17% for members 60 years and above as outlined in Table A. 5. Amount to withhold from untaxed element of taxable component = $13,600 (17% of $80,000) Note: The untaxed plan cap is indexed annually. 1. Amount up to untaxed plan cap = $1,935,000 (2026–27 income year cap amount) 2. Super lump sum taxable component = $270,000 ($300,000 − tax free component of $30,000) 3. Untaxed element of taxable component = $80,000 ($270,000 – taxed element of $190,000) 4. As untaxed element of taxable component of $80,000 is within the untaxed plan cap of $1,935,000, the withholding rate is 17% for members 60 years and above as outlined in Table A. 5. Amount to withhold from untaxed element of taxable component = $13,600 (17% of $80,000) Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1964, they reach their preservation age of 60 on 1 October 2024. The table below outlines the transitional period where the preservation age increased progressively from 55 to 60. As the transitional period has been completed, for the 2024–25 and future income years the preservation age is 60 for all payees born after 30 June 1964. For those payees born before that date, they have already reached their preservation age. Preservation age Date of birth Preservation age Before 1/7/1960 55 1/7/1960–30/6/1961 56 1/7/1961–30/6/1962 57 1/7/1962–30/6/1963 58 1/7/1963–30/6/1964 59 After 30/6/1964 60 Payment summaries You must provide a PAYG payment summary – superannuation lump sum to the recipient of the super lump sum within 14 days of payment. Payment summaries can also be printed using software that conforms to ATO reporting specifications. This schedule applies to withholding payments covered by paragraph 12-80(a) of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2026. About this schedule Using this schedule Use this schedule if you make the following super income stream payments, including: • account-based super income streams – including death benefit income streams • capped defined benefit income streams – including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams. • account-based super income streams – including death benefit income streams • capped defined benefit income streams – including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams. Super income streams A super income stream is a series of regular payments from a superannuation provider when the payee has satisfied a condition of release. These regular payments can be paid weekly, fortnightly, monthly, quarterly or annually. A super income stream may be: • an account-based super income stream • a capped defined benefit income stream which includes a: – lifetime pension, regardless of when it started – lifetime annuity that existed prior to 1 July 2017 – life expectancy pension or annuity that existed prior to 1 July 2017 – market-linked pension or annuity that existed prior to 1 July 2017 – reversionary death benefit income stream. • an account-based super income stream • a capped defined benefit income stream which includes a: – lifetime pension, regardless of when it started – lifetime annuity that existed prior to 1 July 2017 – life expectancy pension or annuity that existed prior to 1 July 2017 – market-linked pension or annuity that existed prior to 1 July 2017 – reversionary death benefit income stream. – lifetime pension, regardless of when it started – lifetime annuity that existed prior to 1 July 2017 – life expectancy pension or annuity that existed prior to 1 July 2017 – market-linked pension or annuity that existed prior to 1 July 2017 – reversionary death benefit income stream. Note: A commutation of an income stream is not a super income stream payment. It is a super lump sum. Refer to Schedule 12 – Tax table for superannuation lump sums. Defined benefit income cap The general defined benefit income cap for the 2026–27 financial year is $131,250. The defined benefit income cap may be reduced depending on the payee's circumstances. Components of a super income stream Before you can work out the withholding amount, you must calculate the components of the super income stream. A super income stream may have two components: • taxable component, which can include either or both of an: – element taxed in the fund (taxed element) – element untaxed in the fund (untaxed element) • tax-free component. • taxable component, which can include either or both of an: – element taxed in the fund (taxed element) – element untaxed in the fund (untaxed element) • tax-free component. – element taxed in the fund (taxed element) – element untaxed in the fund (untaxed element) Tax file number (TFN) declarations Receiving and applying TFN declarations The answers your payees provide on their Tax file number declaration help determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. • If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must tell us by completing a Tax file number declaration form with all available details of the payee and sending it to us. • If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must tell us by completing a Tax file number declaration form with all available details of the payee and sending it to us. When a TFN has not been provided You must withhold 47% for resident payees and 45% for foreign resident payees (ignoring any cents), if a super income stream payment is made to your payee and they: • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN or have made an enquiry with us. • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration that they have lodged a Tax file number application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets, or Medicare levy adjustments. Do not withhold any amount for study and training support loans. When not to apply the no-TFN withholding rate Do not apply the no-TFN withholding rate to: • the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years of age or over and the total of these amounts is below their defined benefit income cap • the taxed element of an account-based super income stream where the payee is 60 years of age or over. • the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years of age or over and the total of these amounts is below their defined benefit income cap • the taxed element of an account-based super income stream where the payee is 60 years of age or over. In these circumstances no withholding is required. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Working out the withholding amount Factors to consider Factors to consider when working out the withholding amount include: • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments – for example, weekly, fortnightly or monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments – for example, weekly, fortnightly or monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. Payments to Australian residents This schedule is divided into five parts. The part you use to calculate the amount required to be withheld depends on the type of super income stream you pay and the age of the recipient. These are outlined below: • account-based super income stream – use part A of this schedule • capped defined benefit income stream and: – payee is under 60 years of age at any time during the financial year, including: o disability super income streams o death benefit (including reversionary) income streams where the deceased was aged less than 60 – use part A (note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) – payee turns 60 years of age during the financial year or starts their super income stream part way through the year at age 60 or older – use part E for post 60 income stream payments – payee is 60 years of age or over for the full financial year: o a taxable component – taxed element and or a tax-free component – use part B o a taxable component – untaxed element only – use part C o a mixture of the above components – use part D – payee is under 60 years of age, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years of age or older at the time of death – use part E. • account-based super income stream – use part A of this schedule • capped defined benefit income stream and: – payee is under 60 years of age at any time during the financial year, including: o disability super income streams o death benefit (including reversionary) income streams where the deceased was aged less than 60 – use part A (note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) – payee turns 60 years of age during the financial year or starts their super income stream part way through the year at age 60 or older – use part E for post 60 income stream payments – payee is 60 years of age or over for the full financial year: o a taxable component – taxed element and or a tax-free component – use part B o a taxable component – untaxed element only – use part C o a mixture of the above components – use part D – payee is under 60 years of age, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years of age or older at the time of death – use part E. – payee is under 60 years of age at any time during the financial year, including: o disability super income streams o death benefit (including reversionary) income streams where the deceased was aged less than 60 – use part A (note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) – payee turns 60 years of age during the financial year or starts their super income stream part way through the year at age 60 or older – use part E for post 60 income stream payments – payee is 60 years of age or over for the full financial year: o a taxable component – taxed element and or a tax-free component – use part B o a taxable component – untaxed element only – use part C o a mixture of the above components – use part D – payee is under 60 years of age, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years of age or older at the time of death – use part E. o disability super income streams o death benefit (including reversionary) income streams where the deceased was aged less than 60 – use part A (note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) o a taxable component – taxed element and or a tax-free component – use part B o a taxable component – untaxed element only – use part C o a mixture of the above components – use part D Payments to foreign residents If a super income stream is to be paid to a foreign resident, you will need to check if there is a tax treaty with their country of residence. If the super income stream is assessable in the other country because of the treaty, no withholding is required in Australia. If a foreign resident's super income stream is assessable in Australia, you are required to withhold from the payment. Rounding of withholding amounts Ignore any cents in an income stream before using any of the steps in this schedule to calculate withholding. Withholding amounts calculated using the steps are rounded to the nearest dollar. Results ending in 50 cents are rounded up to the next dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Part A Use this part where the payee is: • below 60 years of age and is receiving a super income stream including a death benefit income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. • below 60 years of age and is receiving a super income stream including a death benefit income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. Note: If the payee turns 60 during the financial year and is in receipt of a capped defined benefit income stream, then you will also need to complete part E for post-60 income stream payments. Taxable component contains taxed and untaxed elements Withholding steps Step 1: Use the following table to work out which elements of the taxable component withholding applies to. Note: Do not withhold where the payee is receiving an account-based super income stream with a taxed element and tax-free component and is aged 60 years or older. Step 2: Use the appropriate PAYG withholding tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the super income stream payment cycle – that is, weekly, fortnightly or monthly. Note: Some payees aged 60 years or over may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, use Schedule 9 – Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 1. Step 3: Some payees may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super income stream – taxable component Age of payee Tax offset Below preservation age Nil 60 years or over Untaxed element × 10% Super death benefits paid to a dependant Age of deceased Age of recipient Tax offset Below 60 years Below 60 years Taxed element × 15% Below 60 years 60 years or over Untaxed element × 10% 60 years or over Any age Untaxed element × 10% Disability super income stream – taxable component Age of payee Tax offset Below preservation age Taxed element × 15% Untaxed element = Nil 60 years or over Untaxed element × 10% Untaxed element = Nil Step 4: For some payees, the application of the offset from step 3 leads to under withholding for their Medicare levy. An offset adjustment is required where the tax offset calculated in step 3 is greater than zero. Use the applicable formulas below to calculate the offset adjustment amount. You will need to calculate the weekly equivalent of the taxable component or untaxed element if making fortnightly, monthly or quarterly payments. If an offset adjustment is not required, set the offset adjustment to zero. Medicare levy parameters are contained in Schedule 1 – Statement of formulas for calculating amounts to be withheld. Step 5: Calculate the notional amount to withhold by first subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Notional amount to withhold = withholding amount − tax offset Then compare the notional amount to withhold with the offset adjustment amount calculated at step 4. If the notional amount to withhold is: • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. Tax-free component If the super income stream is being paid to a payee under 60 years of age, you do not need to consider their tax-free component when calculating their withholding. Example: Case A – Payee is under 60 years of age This example uses the PAYG withholding tax tables that apply from 1 July 2026. Veronica, 58, receives a fortnightly disability super income stream of $1,400 comprising: • a tax-free component of $300 • a taxable component − taxed element of $1,100. Veronica's preservation age is 60. Step 1: Veronica is 58 years of age therefore withholding applies to the taxable component. Step 2: As Veronica is paid fortnightly, use the Fortnightly tax table at ato.gov.au/taxtables to work out the withholding required from the $1,100 taxed element. This amount is $60, if Veronica is claiming the tax-free threshold. Step 3: Since Veronica is below her preservation age and is receiving a disability super income stream, she is entitled to a tax offset. Tax offset = taxed element × 15% = $1,100 × 15% = $165 Step 4: Calculate Veronica's fortnightly offset adjustment amount. As Veronica's fortnightly payment is more than $1,076 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,346 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component − Medicare levy threshold for singles) × 0.10 = ($1,100 − $1,076) × 0.10 = $2.40 = $2 per fortnight (round to the nearest dollar) Veronica's offset adjustment amount is $2 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($60 as worked out in step 2) by the value of the tax offset ($165 as worked out in step 3). That is: Notional withholding amount = $60 − $165 = −$105 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Veronica's fortnightly super income stream is $2. This is the offset adjustment amount which will cover the Medicare levy payable. Example: Case A – Payee is under 60 years of age This example uses the PAYG withholding tax tables that apply from 1 July 2026. Veronica, 58, receives a fortnightly disability super income stream of $1,400 comprising: • a tax-free component of $300 • a taxable component − taxed element of $1,100. Veronica's preservation age is 60. Step 1: Veronica is 58 years of age therefore withholding applies to the taxable component. Step 2: As Veronica is paid fortnightly, use the Fortnightly tax table at ato.gov.au/taxtables to work out the withholding required from the $1,100 taxed element. This amount is $60, if Veronica is claiming the tax-free threshold. Step 3: Since Veronica is below her preservation age and is receiving a disability super income stream, she is entitled to a tax offset. Tax offset = taxed element × 15% = $1,100 × 15% = $165 Step 4: Calculate Veronica's fortnightly offset adjustment amount. As Veronica's fortnightly payment is more than $1,076 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,346 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component − Medicare levy threshold for singles) × 0.10 = ($1,100 − $1,076) × 0.10 = $2.40 = $2 per fortnight (round to the nearest dollar) Veronica's offset adjustment amount is $2 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($60 as worked out in step 2) by the value of the tax offset ($165 as worked out in step 3). That is: Notional withholding amount = $60 − $165 = −$105 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Veronica's fortnightly super income stream is $2. This is the offset adjustment amount which will cover the Medicare levy payable. • a tax-free component of $300 • a taxable component − taxed element of $1,100. Part B Use this part if the payee is receiving a capped defined benefit income stream during the year and is: • 60 years of age or over and • their super income stream is made up of: – tax-free component – taxable component − taxed element – tax-free component and the taxable component − taxed element. • 60 years of age or over and • their super income stream is made up of: – tax-free component – taxable component − taxed element – tax-free component and the taxable component − taxed element. – tax-free component – taxable component − taxed element – tax-free component and the taxable component − taxed element. Withholding steps Step 1: Convert the super income stream components the payee received for the period to an annualised amount and use the following table to work out whether withholding applies, and if so, what amount it applies to. Income stream components Does withholding apply? Sum of the annualised tax-free component and taxed element is less than the defined benefit income cap No withholding applies. No further steps are necessary. Sum of annualised tax-free component and taxed element is greater than the defined benefit income cap Withholding applies to 50% of the amount over the cap. Go to step 2. Step 2: Calculate the weekly, fortnightly or monthly equivalent of the amount from step 1 in excess of the cap. For example, if payments are made weekly, divide the excess by 52. If you pay fortnightly, divide the excess by 26. If you pay monthly, divide the excess by 12 (ignore cents in the result). Step 3: Divide the amount calculated at step 2 by two (ignore cents in the result). Step 4: Use the appropriate PAYG withholding tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 3. The tax table you use depends on the income stream payment cycle – that is, weekly, fortnightly or monthly. These examples use the PAYG withholding tax tables that apply from 1 July 2026. Example: Case B (i) – Capped defined benefit income stream where the annual entitlement is under the cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising: • a tax-free component of $200 • a taxable component − taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $131,250 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $131,250. As Courtney is over 60 years of age and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $131,250 for the financial year, no withholding is required. Example: Case B (ii) – Capped defined benefit income stream where the annual entitlement exceeds the cap Bill, 63, receives a fortnightly capped defined benefit income stream of $6,550 comprising: • a tax-free component of $750 • a taxable component − taxed element of $5,800. Bill is entitled to the full defined benefit income cap amount of $131,250 as there are no factors present that reduce this cap. Step 1: The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $19,500 and annualised taxed element of $150,800 totalling $170,300, which is greater than the defined benefit income cap of $131,250. Withholding applies to 50% of the amount over the cap. Go to step 2. Step 2: Calculate the fortnightly equivalent of the amount in excess of the cap. $170,300 − $131,250 = $39,050 $39,050 ÷ 26 = $1,501 (ignoring cents) Step 3: Divide the amount calculated at step 2 by two. $1,501 ÷ 2 = $750 (ignoring any cents) Step 4: Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 3. As Bill has claimed the tax-free threshold the withholding amount is $4. Example: Case B (i) – Capped defined benefit income stream where the annual entitlement is under the cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising: • a tax-free component of $200 • a taxable component − taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $131,250 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $131,250. As Courtney is over 60 years of age and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $131,250 for the financial year, no withholding is required. • a tax-free component of $200 • a taxable component − taxed element of $1,800. Example: Case B (ii) – Capped defined benefit income stream where the annual entitlement exceeds the cap Bill, 63, receives a fortnightly capped defined benefit income stream of $6,550 comprising: • a tax-free component of $750 • a taxable component − taxed element of $5,800. Bill is entitled to the full defined benefit income cap amount of $131,250 as there are no factors present that reduce this cap. Step 1: The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $19,500 and annualised taxed element of $150,800 totalling $170,300, which is greater than the defined benefit income cap of $131,250. Withholding applies to 50% of the amount over the cap. Go to step 2. Step 2: Calculate the fortnightly equivalent of the amount in excess of the cap. $170,300 − $131,250 = $39,050 $39,050 ÷ 26 = $1,501 (ignoring cents) Step 3: Divide the amount calculated at step 2 by two. $1,501 ÷ 2 = $750 (ignoring any cents) Step 4: Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 3. As Bill has claimed the tax-free threshold the withholding amount is $4. • a tax-free component of $750 • a taxable component − taxed element of $5,800. Part C Use this part if the payee is receiving a capped defined benefit income stream and: • is 60 years of age or over, and • their income stream is only made up of a taxable component − untaxed element. • is 60 years of age or over, and • their income stream is only made up of a taxable component − untaxed element. Withholding steps Step 1: Use the appropriate PAYG withholding tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to this pay period's taxable component − untaxed element. The tax table you use depends on the income stream payment cycle – that is, weekly, fortnightly or monthly. Note: Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, use Schedule 9 – Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 1. Step 2: Determine the tax offset for the payment. Convert the untaxed element the payee received this period to an annualised amount. Use the following table to work out the amount of tax offset that applies. Untaxed element – annualised amount Tax offset Equal to or greater than the defined benefit income cap Tax offset is capped at 10% of the Defined benefit income cap. Less than the defined benefit income cap Tax offset is calculated at 10% of the untaxed element. Step 3: If the annualised amount from step 2 is less than the cap, then: Tax offset = untaxed element for the payment × 10% If the annualised amount from step 2 is greater than the cap, then the annual tax offset is capped at 10% of the cap. Therefore, the tax offset for the payment is reduced to the weekly, fortnightly or monthly equivalent of the capped tax offset amount. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount − tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Example: Case C – Capped defined benefit income stream comprised of a taxable component − untaxed element only This example uses the PAYG withholding tax tables that apply from 1 July 2026. Vera, 68, receives a weekly super income stream of $2,700 comprised only of a taxable component – untaxed element. Step 1: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the taxable component – untaxed element for $2,700 is $690 (Vera has claimed the tax-free threshold). Step 2: The annual equivalent of Vera's weekly super income stream untaxed element ($2,700 × 52 = $140,400) is greater than the defined benefit income cap of $131,250. Therefore, Vera's tax offset is capped at $13,125 for the financial year. Step 3: As Vera is over 60 years of age, she is eligible for a 10% tax offset of the untaxed element. The weekly tax offset amount is capped at $13,125 ÷ 52 = $252 (ignore cents) This weekly offset amount exceeds this cap ($14,040 ÷ 52 = $270). Therefore, the weekly tax offset is reduced to $252. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount − tax offset Amount to withhold = $690 − $252 Amount to withhold = $438 Example: Case C – Capped defined benefit income stream comprised of a taxable component − untaxed element only This example uses the PAYG withholding tax tables that apply from 1 July 2026. Vera, 68, receives a weekly super income stream of $2,700 comprised only of a taxable component – untaxed element. Step 1: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the taxable component – untaxed element for $2,700 is $690 (Vera has claimed the tax-free threshold). Step 2: The annual equivalent of Vera's weekly super income stream untaxed element ($2,700 × 52 = $140,400) is greater than the defined benefit income cap of $131,250. Therefore, Vera's tax offset is capped at $13,125 for the financial year. Step 3: As Vera is over 60 years of age, she is eligible for a 10% tax offset of the untaxed element. The weekly tax offset amount is capped at $13,125 ÷ 52 = $252 (ignore cents) This weekly offset amount exceeds this cap ($14,040 ÷ 52 = $270). Therefore, the weekly tax offset is reduced to $252. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount − tax offset Amount to withhold = $690 − $252 Amount to withhold = $438 Part D Use this part where the payee is receiving a capped defined benefit income stream and: • is 60 years of age or over, and • their income stream is made up of one or more of: – tax-free component and/or taxable component − taxed element – taxable component − untaxed element. • is 60 years of age or over, and • their income stream is made up of one or more of: – tax-free component and/or taxable component − taxed element – taxable component − untaxed element. – tax-free component and/or taxable component − taxed element – taxable component − untaxed element. Withholding steps Work out the amount subject to withholding Step 1: Convert all of the components of the whole income stream the payee received during this period to an annualised amount. Then add together all the annualised components that make up the income stream. Use the table below to determine whether you go to step 2 or part C. Income stream components: tax-free, taxed element and untaxed element Sum of components Next step Equal to or greater than the Defined benefit income cap Go to step 2 Less than the Defined benefit income cap Go to part C (untaxed component) Step 2: Add the annualised tax-free component and annualised taxed element. Subtract the cap from this amount. If this is less than the cap, go to step 5. Step 3: Calculate the weekly, fortnightly or monthly equivalent of the amount at step 2. For example, if you pay the payee weekly, divide the excess by 52. If you pay fortnightly, divide the excess by 26. If you pay monthly, divide the excess by 12 (ignore cents in the result). Step 4: Divide the amount calculated at step 3 by two (ignore cents in the result). The result is the amount subject to withholding. Step 5: Calculate the weekly, fortnightly or monthly equivalent of the untaxed element and add this to the amount calculated at step 4 (if applicable). Step 6: Use the appropriate PAYG withholding tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 5. The tax table you use depends on the income stream payment cycle – that is, weekly, fortnightly or monthly. Calculate the tax offset applicable Step 7: If the sum of the annualised tax-free component and the annualised taxed element is equal or greater than the cap, then the payee is not entitled to a tax offset. If the sum of the annualised tax-free component and the annualised taxed element is less than the cap, the payee is entitled to a reduced tax offset. Subtract from the cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the annual tax offset amount. Calculate the weekly, fortnightly or monthly equivalent of this tax offset. For example, if you pay the payee weekly, divide the amount by 52. If you pay fortnightly, divide the amount by 26. If you pay monthly, divide the amount by 12 (ignore cents in the result). Work out the amount to withhold Step 8: Subtract the tax offset per payment (step 7) from the withholding amount (step 6). Amount to withhold = withholding amount − tax offset These examples use the PAYG withholding tax tables that apply from 1 July 2026. Example: Case D (i) – Payee is over 60 years old and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component − taxed element $120,000 • taxable component − untaxed element $62,000 • tax-free component $30,000. Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component – taxed element $120,000 • taxable component – untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the annualised components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $131,250 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $131,250 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 − $131,250 = $18,750 Step 3: Calculate the weekly equivalent of the amount in excess of $131,250 calculated at step 2. $18,750 ÷ 52 = $360 (ignore any cents) Step 4: Divide the amount calculated at step 3 by two. $360÷ 2 = $180 (ignore any cents) Step 5: Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000 ÷ 52) and add it to the amount calculated at step 4 ($180). $1,192 + $180 = $1,372 Step 6: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $258. Calculate the tax offset applicable Step 7: Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $125,000, she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $258 − 0 Total amount to withhold is $258. Example: Case D (ii) – Payee is over 60 years of age and receives all elements of a capped defined benefit income stream Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $142,000 comprising: • taxable component – taxed element $96,000 • taxable component – untaxed element $34,000 • tax-free component $12,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the components. $96,000 + $34,000 + $12,000 = $142,000 As the sum is over the $131,250 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $131,250 cap from the result. Sum of tax-free component and taxed element. $12,000 + $96,000 = $108,000 Amount in excess of cap. $108,000 − $131,250 = −$23,250 As $108,000 is less than $131,250 there is no excess amount. Step 3 and Step 4: These steps are not necessary as no excess amount was calculated at step 2. Step 5: Add the untaxed element of the taxable component $1,307 (ie. fortnightly equivalent of $34,000) to the amount calculated at step 4 (Nil). $1,307 + Nil = $1,307 Step 6: Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $110. Calculate the tax offset applicable Step 7: As Fred's tax-free component and taxed element is less than the $131,250 cap, he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($131,250 − amount at step 2) × 10% ($131,250 − $108,000) × 10% = $2,325 The tax offset amount is capped at $2,325. As Fred is being paid on a fortnightly basis divide the offset by 26. $2,325 ÷ 26 = $89 (ignore any cents). Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $110 − $89 Total amount to withhold is $21. Example: Case D (iii) – Payee is over 60 years old and receives some elements of a capped defined benefit income stream Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising of: • taxable component – taxed element $0 • taxable component – untaxed element $180,000 • tax-free component $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $131,250 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $131,250 cap from this amount. $30,000 + $0 = $30,000 $30,000 − $131,250 = −$101,250 As $30,000 is less than the $131,250 cap, there is no excess amount. Step 3 and Step 4: These steps are not necessary as no excess amount was calculated at step 2. Step 5: Add the untaxed element of the taxable component $3,461 (that is, weekly equivalent of $180,000) to the amount calculated at step 4 (Nil). $3,461 + Nil = $3,461 Step 6: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $987. Calculate the tax offset applicable Step 7: As Bob's tax-free component is less than the $131,250 cap, then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($131,250 − amount at step 2) × 10% ($131,250 − $30,000) × 10% = $10,125 The tax offset amount is capped at $10,125. As Bob is paid weekly divide the offset by 52. $10,125 ÷ 52 = $194 (ignore cents) Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $987 − $194 Total amount to withhold is $793. Example: Case D (i) – Payee is over 60 years old and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component − taxed element $120,000 • taxable component − untaxed element $62,000 • tax-free component $30,000. Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component – taxed element $120,000 • taxable component – untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the annualised components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $131,250 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $131,250 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 − $131,250 = $18,750 Step 3: Calculate the weekly equivalent of the amount in excess of $131,250 calculated at step 2. $18,750 ÷ 52 = $360 (ignore any cents) Step 4: Divide the amount calculated at step 3 by two. $360÷ 2 = $180 (ignore any cents) Step 5: Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000 ÷ 52) and add it to the amount calculated at step 4 ($180). $1,192 + $180 = $1,372 Step 6: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $258. Calculate the tax offset applicable Step 7: Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $125,000, she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $258 − 0 Total amount to withhold is $258. • taxable component − taxed element $120,000 • taxable component − untaxed element $62,000 • tax-free component $30,000. • taxable component – taxed element $120,000 • taxable component – untaxed element $62,000 • tax-free component $30,000. Example: Case D (ii) – Payee is over 60 years of age and receives all elements of a capped defined benefit income stream Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $142,000 comprising: • taxable component – taxed element $96,000 • taxable component – untaxed element $34,000 • tax-free component $12,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the components. $96,000 + $34,000 + $12,000 = $142,000 As the sum is over the $131,250 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $131,250 cap from the result. Sum of tax-free component and taxed element. $12,000 + $96,000 = $108,000 Amount in excess of cap. $108,000 − $131,250 = −$23,250 As $108,000 is less than $131,250 there is no excess amount. Step 3 and Step 4: These steps are not necessary as no excess amount was calculated at step 2. Step 5: Add the untaxed element of the taxable component $1,307 (ie. fortnightly equivalent of $34,000) to the amount calculated at step 4 (Nil). $1,307 + Nil = $1,307 Step 6: Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $110. Calculate the tax offset applicable Step 7: As Fred's tax-free component and taxed element is less than the $131,250 cap, he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($131,250 − amount at step 2) × 10% ($131,250 − $108,000) × 10% = $2,325 The tax offset amount is capped at $2,325. As Fred is being paid on a fortnightly basis divide the offset by 26. $2,325 ÷ 26 = $89 (ignore any cents). Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $110 − $89 Total amount to withhold is $21. • taxable component – taxed element $96,000 • taxable component – untaxed element $34,000 • tax-free component $12,000. Example: Case D (iii) – Payee is over 60 years old and receives some elements of a capped defined benefit income stream Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising of: • taxable component – taxed element $0 • taxable component – untaxed element $180,000 • tax-free component $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $131,250 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $131,250 cap from this amount. $30,000 + $0 = $30,000 $30,000 − $131,250 = −$101,250 As $30,000 is less than the $131,250 cap, there is no excess amount. Step 3 and Step 4: These steps are not necessary as no excess amount was calculated at step 2. Step 5: Add the untaxed element of the taxable component $3,461 (that is, weekly equivalent of $180,000) to the amount calculated at step 4 (Nil). $3,461 + Nil = $3,461 Step 6: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $987. Calculate the tax offset applicable Step 7: As Bob's tax-free component is less than the $131,250 cap, then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($131,250 − amount at step 2) × 10% ($131,250 − $30,000) × 10% = $10,125 The tax offset amount is capped at $10,125. As Bob is paid weekly divide the offset by 52. $10,125 ÷ 52 = $194 (ignore cents) Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $987 − $194 Total amount to withhold is $793. • taxable component – taxed element $0 • taxable component – untaxed element $180,000 • tax-free component $30,000. Part E Use this part if the payee: • was 60 years or older for the full financial year and they started their capped defined benefit income stream for the first time part-way during the year [complete step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete step 1(b)], or • was aged 59 years or younger for the full financial year and has a capped defined benefit income stream that is a reversionary death benefit income stream where the deceased was aged 60 or over at the time of death [complete step 1(c)]. • was 60 years or older for the full financial year and they started their capped defined benefit income stream for the first time part-way during the year [complete step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete step 1(b)], or • was aged 59 years or younger for the full financial year and has a capped defined benefit income stream that is a reversionary death benefit income stream where the deceased was aged 60 or over at the time of death [complete step 1(c)]. Note: If the payee is in receipt of multiple capped defined benefit income streams (maybe from multiple sources) or where the payee is in receipt of their own income stream at the same time as they are receiving a reversionary death benefit income stream, then the reduction of the cap may not be correct in all circumstances. Steps to reduce the defined benefit income cap These steps are illustrative for the 2026–27 financial year. Steps to reduce the defined benefit income cap Step 1 Use whichever is applicable to the payee's circumstances: a. Work out the number of days from when you first paid a super income stream to 30 June 2027. b. Work out the number of days from your payee's birthday to 30 June 2027. c. Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2027. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. Step 2 Days worked out from step 1 as a percentage of the year (number of days ÷ 365 × 100) Step 3 Multiply the general defined benefit income cap ($131,250) by step 2. The result is the payee's reduced defined benefit income cap. Step 4 Work out the withholding amount using the reduced defined benefit income cap. Refer to the examples for guidance. a. Work out the number of days from when you first paid a super income stream to 30 June 2027. b. Work out the number of days from your payee's birthday to 30 June 2027. c. Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2027. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. These examples use the PAYG withholding tax tables that apply from 1 July 2024. Examples: Case E (i): Turning 60 during the financial year On 1 July 2026 Loraine was 59 years of age receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2026. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when Loraine turns 60, therefore she will be subject to a different tax treatment on the income she receives after turning 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year, made up of the following: • a tax-free component of $400 • a taxable component – taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2026–27 financial year as follows: • Step 1: Number of days from Loraine's birthday to 30 June 2027 is 292 • Step 2: Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3: Multiply the general defined benefit cap by step 2 result: $131,250 × 80% = $105,000 Loraine's reduced defined benefit income cap is $105,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component − taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days ÷ 14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $105,000. $108,160 − $105,000 = $3,160 Loraine is paid fortnightly, therefore: $3,160 ÷ 20 (remaining fortnights) = $158 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $158 ÷ 2 = $79 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $nil. Note: You will need to provide a PAYG payment summary – superannuation income stream for payments made to the payee before turning 60 and a separate payment summary for payments made to the payee after turning 60, even if the withholding is zero. If a payee only had an untaxed element or a combination of all three elements then you will need to go to part C or part D respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the 'Steps to reduce the defined benefit income cap' section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year – income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,200 which was made up of $2,200 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2026. Step 1: Convert all the components of the income stream to an annualised amount. Total income stream $6,200 × 26 = $161,200 Taxed element $3,000 × 26 = $78,000 Untaxed element $1,000 × 26 = $26,000 Tax-free component $2,200 × 26 = $57,200 Step 2: Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $161,200 × 80% = $128,960 Step 3: From step 2 in part D, add together the annualised tax-free component and taxed element that has been reduced by applying the percentage Loraine was over 60. $45,760 + $62,400 = $108,160 Step 4: Subtract Loraine's reduced cap of $105,000 from $108,160. Result is $3,160 Step 5: Divide the result in step 4 by the remaining fortnights $3,160 ÷ 20 = $158 (ignore cents) Step 6: Divide the amount at step 5 by two. $158 ÷ 2 = $79. Add Loraine's fortnight untaxed element amount $1,000. This totals $1,079. Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount for $1,079 is $54. As Loraine's annualised tax-free component and taxed element is above her cap (as per step 4 above) no tax offset is applicable. Examples: Case E (iii): Starting an income stream during the financial year Sarah is 65 years of age and she first starts her capped defined benefit income stream on 30 December 2026. Sarah's reduced defined benefit income cap for the 2026–27 financial year is worked out as follows: Step 1: Number of days from Sarah's first income stream payment to 30 June 2027 = 183 Step 2: Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% Step 3: Multiply the general defined benefit cap by step 2 result: $131,250 × 50.137% = $65,805 (rounded to the nearest dollar) Sarah's reduced defined benefit income cap is $65,805. Sarah's income stream for the period between 30 December 2026 and 30 June 2027 comprises: • taxable component – taxed element: $52,000 • taxable component – untaxed element: $19,500 • tax-free component: $15,600 Sarah's total income stream payments from 30 December 2026 is $87,100. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly, you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days ÷ 14 days = 13 Work out the amount subject to withholding Step 1: Add together all the components. $52,000 + $19,500 + $15,600 = $87,100 As the sum is over the $65,805 reduced cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $65,805 reduced cap from this amount. Sum the tax-free component and taxed element $52,000 + $15,600 = $67,600 Amount in excess of cap $67,600 − $65,805 = $1,795 Step 3: Calculate the fortnightly equivalent of the amount in excess of $65,805 calculated at step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $1,795 ÷ 13 = $138 (ignore cents) Step 4: Divide the amount calculated at step 3 by two. $138 ÷ 2 = $69 (ignore cents) Step 5: Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at step 4. ($19,500 ÷ 13) = $1,500 $1,500 + $69 = $1,569 Step 6: Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $160. Calculate the tax offset applicable Step 7: Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $65,805, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible, you would apply the following: • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2026 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $160 − 0 Total amount to withhold is $160. Case E (iv): Starting an income stream during the financial year – income stream does not include all components If Sarah only had a tax-free component and/or a taxable component − taxed element or an untaxed element, then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below in this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. Example: Case E (v): Reversionary death benefit income where the payee is under 60 years of age and the deceased was at least aged 60 Freya, 57, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2027; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary death benefit income stream. As Freya's reversionary income stream was subject to concessional tax treatment, Freya's reversionary death benefit income stream is also subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2026–27 financial year is worked out as follows, based on her reversionary death benefit income stream: • Step 1: Number of days from Freya's first income stream payment to 30 June 2027 is 124 • Step 2: Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3: Multiply the general defined benefit cap by step 2 result: $131,250 × 33.973% Freya's reduced defined benefit income cap is $44,589. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the defined benefit income she received from the date of death of her partner. Freya is paid fortnightly and her own super income for the financial year is $70,000, which comprises: • taxable component – taxed element $60,000 • taxable component – untaxed element $0 • tax-free component $10,000. Her own income stream is taxed under part A of this schedule. Freya's defined benefit income cap is reduced further by the amount of her personal super income for this period of time: $44,589 − (33.973% × $70,000). Freya's reduced defined benefit cap is now $20,808 (rounded to the nearest dollar). Freya's reversionary death benefit income stream comprises: • taxable component – taxed element $30,000 • taxable component – untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2027 is $50,000. Reversionary income in excess of the reduced cap of $20,808 is $29,192. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1: Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 − $20,808 = $19,192 Freya is paid fortnightly from 28 February 2027, therefore: $19,192 ÷ 8 = $2,399 (ignoring cents) Step 2: Divide the amount calculated at step 1 by two. $2,399 ÷ 2 = $1,199 (ignoring cents) Step 3: Convert the untaxed element into fortnightly payments. $10,000 ÷ 8 = $1,250 Step 4: Add the amounts calculated at step 2 and step 3 $1,199 + $1,250 = $2,449 Step 5: Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 4. Freya recognises that she has multiple taxable income streams and, therefore, has not claimed the tax-free threshold on her reversionary income stream payment. Therefore, the withholding amount on $2,449 is $640. Step 6: As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries – superannuation income stream: (1) PAYG payment summary – superannuation income stream (Freya's personal income stream) Applicable dates: 01/07/2026 – 30/06/2027 Tax withheld $728 Taxable component – taxed element $60,000 Taxable component – untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary – superannuation income stream (Freya's reversionary death benefit income stream) Applicable dates: 28/02/2027 – 30/06/2027 Tax withheld $5,120 Taxable component – taxed element $30,000 Taxable component – untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. The ATO will calculate any entitlement to a tax offset in Freya's end of year income tax assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her partner died before or after he was 60, or • Freya turns 60 during the financial year and her partner died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year. If Freya was under 60 for the full financial year and Freya's partner had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya turns 60 during the financial year and her partner died aged under 60, and she was in receipt of the reversionary death benefit income stream for the full financial year, you reduce the defined benefit income cap based on the date she turned 60 years of age, and you would follow the relevant steps that are set out in the Loraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary death benefit income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However, the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. Examples: Case E (i): Turning 60 during the financial year On 1 July 2026 Loraine was 59 years of age receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2026. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when Loraine turns 60, therefore she will be subject to a different tax treatment on the income she receives after turning 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year, made up of the following: • a tax-free component of $400 • a taxable component – taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2026–27 financial year as follows: • Step 1: Number of days from Loraine's birthday to 30 June 2027 is 292 • Step 2: Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3: Multiply the general defined benefit cap by step 2 result: $131,250 × 80% = $105,000 Loraine's reduced defined benefit income cap is $105,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component − taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days ÷ 14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $105,000. $108,160 − $105,000 = $3,160 Loraine is paid fortnightly, therefore: $3,160 ÷ 20 (remaining fortnights) = $158 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $158 ÷ 2 = $79 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $nil. Note: You will need to provide a PAYG payment summary – superannuation income stream for payments made to the payee before turning 60 and a separate payment summary for payments made to the payee after turning 60, even if the withholding is zero. If a payee only had an untaxed element or a combination of all three elements then you will need to go to part C or part D respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the 'Steps to reduce the defined benefit income cap' section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. • a tax-free component of $400 • a taxable component – taxed element of $4,800. • Step 1: Number of days from Loraine's birthday to 30 June 2027 is 292 • Step 2: Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3: Multiply the general defined benefit cap by step 2 result: $131,250 × 80% = $105,000 • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component − taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the 'Steps to reduce the defined benefit income cap' section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year – income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,200 which was made up of $2,200 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2026. Step 1: Convert all the components of the income stream to an annualised amount. Total income stream $6,200 × 26 = $161,200 Taxed element $3,000 × 26 = $78,000 Untaxed element $1,000 × 26 = $26,000 Tax-free component $2,200 × 26 = $57,200 Step 2: Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $161,200 × 80% = $128,960 Step 3: From step 2 in part D, add together the annualised tax-free component and taxed element that has been reduced by applying the percentage Loraine was over 60. $45,760 + $62,400 = $108,160 Step 4: Subtract Loraine's reduced cap of $105,000 from $108,160. Result is $3,160 Step 5: Divide the result in step 4 by the remaining fortnights $3,160 ÷ 20 = $158 (ignore cents) Step 6: Divide the amount at step 5 by two. $158 ÷ 2 = $79. Add Loraine's fortnight untaxed element amount $1,000. This totals $1,079. Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount for $1,079 is $54. As Loraine's annualised tax-free component and taxed element is above her cap (as per step 4 above) no tax offset is applicable. Examples: Case E (iii): Starting an income stream during the financial year Sarah is 65 years of age and she first starts her capped defined benefit income stream on 30 December 2026. Sarah's reduced defined benefit income cap for the 2026–27 financial year is worked out as follows: Step 1: Number of days from Sarah's first income stream payment to 30 June 2027 = 183 Step 2: Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% Step 3: Multiply the general defined benefit cap by step 2 result: $131,250 × 50.137% = $65,805 (rounded to the nearest dollar) Sarah's reduced defined benefit income cap is $65,805. Sarah's income stream for the period between 30 December 2026 and 30 June 2027 comprises: • taxable component – taxed element: $52,000 • taxable component – untaxed element: $19,500 • tax-free component: $15,600 Sarah's total income stream payments from 30 December 2026 is $87,100. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly, you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days ÷ 14 days = 13 Work out the amount subject to withholding Step 1: Add together all the components. $52,000 + $19,500 + $15,600 = $87,100 As the sum is over the $65,805 reduced cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $65,805 reduced cap from this amount. Sum the tax-free component and taxed element $52,000 + $15,600 = $67,600 Amount in excess of cap $67,600 − $65,805 = $1,795 Step 3: Calculate the fortnightly equivalent of the amount in excess of $65,805 calculated at step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $1,795 ÷ 13 = $138 (ignore cents) Step 4: Divide the amount calculated at step 3 by two. $138 ÷ 2 = $69 (ignore cents) Step 5: Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at step 4. ($19,500 ÷ 13) = $1,500 $1,500 + $69 = $1,569 Step 6: Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $160. Calculate the tax offset applicable Step 7: Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $65,805, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible, you would apply the following: • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2026 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $160 − 0 Total amount to withhold is $160. • taxable component – taxed element: $52,000 • taxable component – untaxed element: $19,500 • tax-free component: $15,600 • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2026 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Case E (iv): Starting an income stream during the financial year – income stream does not include all components If Sarah only had a tax-free component and/or a taxable component − taxed element or an untaxed element, then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below in this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below in this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. Example: Case E (v): Reversionary death benefit income where the payee is under 60 years of age and the deceased was at least aged 60 Freya, 57, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2027; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary death benefit income stream. As Freya's reversionary income stream was subject to concessional tax treatment, Freya's reversionary death benefit income stream is also subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2026–27 financial year is worked out as follows, based on her reversionary death benefit income stream: • Step 1: Number of days from Freya's first income stream payment to 30 June 2027 is 124 • Step 2: Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3: Multiply the general defined benefit cap by step 2 result: $131,250 × 33.973% Freya's reduced defined benefit income cap is $44,589. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the defined benefit income she received from the date of death of her partner. Freya is paid fortnightly and her own super income for the financial year is $70,000, which comprises: • taxable component – taxed element $60,000 • taxable component – untaxed element $0 • tax-free component $10,000. Her own income stream is taxed under part A of this schedule. Freya's defined benefit income cap is reduced further by the amount of her personal super income for this period of time: $44,589 − (33.973% × $70,000). Freya's reduced defined benefit cap is now $20,808 (rounded to the nearest dollar). Freya's reversionary death benefit income stream comprises: • taxable component – taxed element $30,000 • taxable component – untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2027 is $50,000. Reversionary income in excess of the reduced cap of $20,808 is $29,192. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1: Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 − $20,808 = $19,192 Freya is paid fortnightly from 28 February 2027, therefore: $19,192 ÷ 8 = $2,399 (ignoring cents) Step 2: Divide the amount calculated at step 1 by two. $2,399 ÷ 2 = $1,199 (ignoring cents) Step 3: Convert the untaxed element into fortnightly payments. $10,000 ÷ 8 = $1,250 Step 4: Add the amounts calculated at step 2 and step 3 $1,199 + $1,250 = $2,449 Step 5: Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 4. Freya recognises that she has multiple taxable income streams and, therefore, has not claimed the tax-free threshold on her reversionary income stream payment. Therefore, the withholding amount on $2,449 is $640. Step 6: As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries – superannuation income stream: (1) PAYG payment summary – superannuation income stream (Freya's personal income stream) Applicable dates: 01/07/2026 – 30/06/2027 Tax withheld $728 Taxable component – taxed element $60,000 Taxable component – untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary – superannuation income stream (Freya's reversionary death benefit income stream) Applicable dates: 28/02/2027 – 30/06/2027 Tax withheld $5,120 Taxable component – taxed element $30,000 Taxable component – untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. The ATO will calculate any entitlement to a tax offset in Freya's end of year income tax assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her partner died before or after he was 60, or • Freya turns 60 during the financial year and her partner died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year. If Freya was under 60 for the full financial year and Freya's partner had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya turns 60 during the financial year and her partner died aged under 60, and she was in receipt of the reversionary death benefit income stream for the full financial year, you reduce the defined benefit income cap based on the date she turned 60 years of age, and you would follow the relevant steps that are set out in the Loraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary death benefit income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However, the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • Step 1: Number of days from Freya's first income stream payment to 30 June 2027 is 124 • Step 2: Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3: Multiply the general defined benefit cap by step 2 result: $131,250 × 33.973% • taxable component – taxed element $60,000 • taxable component – untaxed element $0 • tax-free component $10,000. • taxable component – taxed element $30,000 • taxable component – untaxed element $10,000 • tax-free component $10,000. • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her partner died before or after he was 60, or • Freya turns 60 during the financial year and her partner died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year. • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. Super death benefits Dependants Dependants include all children of the deceased under 18 years old, any spouse of the deceased (including a former spouse and a current or former de facto spouse), and any person with whom the deceased had an interdependency relationship. An interdependency relationship includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. A dependant can also be a person who was financially dependent on the deceased. Non-dependants A person who is not a dependant of the deceased is not able to receive a super income stream from the deceased. A super death benefit income stream that was being paid to a non-dependant prior to 1 July 2007 is taxed in the same manner as a super death benefit income stream paid to a dependant. Reversionary income streams A death benefit income stream can either be reversionary or non-reversionary. A reversionary death benefit income stream is a super income stream that reverts to the entitled beneficiary automatically upon the member's death, if the death benefit payment is not a reversionary income stream then it is treated as if it was the member's income stream. Supporting information Defined benefit income cap The defined benefit income cap is relevant if the payee is either: • 60 years of age or over • Under 60 years of age and a death benefits dependant, where the deceased died aged 60 or over. • 60 years of age or over • Under 60 years of age and a death benefits dependant, where the deceased died aged 60 or over. The defined benefit income cap applies if the payee receives one or more superannuation income stream benefits that are 'defined benefit income' to which 'concessional tax treatment' applies. The defined benefit income cap does not have taxation consequences outside of these circumstances. The defined benefit income cap is an annual cap that is reset, and may be reduced, each year. From 1 July 2017, the 'defined benefit income cap' limits the amount of tax-free income the payee can receive from a capped defined benefit income stream (pension or annuity). For the 2026–27 financial year, the defined benefit income cap is $131,250 (the $2.1 million general transfer balance cap divided by 16). Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1964, they reach their preservation age of 60 on 1 October 2024. The table below outlines the transitional period where the preservation age increased progressively from 55 to 60. As the transitional period has been completed, for the 2024–25 and future financial years the preservation age is 60 for all payees born after 30 June 1964. For those payees born before that date, they have already reached their preservation age. Preservation age – transitional period Date of birth Preservation age Before 1/7/1960 55 1/7/1960–30/6/1961 56 1/7/1961–30/6/1962 57 1/7/1962–30/6/1963 58 1/7/1963–30/6/1964 59 After 30/6/1964 60 Cap conversion table The full year cap on defined benefit income streams is $131,250 as of 1 July 2026 and is subject to indexation. The cap may also need to be reduced – see part E. The table below converts the $131,250 annual cap into the weekly, fortnightly or monthly equivalent Total income stream Annual amount less than $131,250 Annual amount $131,250 or greater Weekly equivalent $1 to $2,524 $2,525 or greater Fortnightly equivalent $1 to $5,048 $5,049 or greater Monthly equivalent $1 to $10,937 $10,938 or greater Conversion table for income streams commencing during current financial year The table below can be used to determine the period to use for calculating withholding for income streams that start during the financial year: Payment summaries You are required to issue a PAYG payment summary – superannuation income stream to the payee for the total of the payments made in the financial year by 14 July. This date may be earlier if the payee requests it. For 'account-based' income streams, you are only required to provide a payment summary to the payee where there is a requirement to withhold. You do not need to provide a payment summary for the period after the payee turned 60 years of age. Example: Sue turns 60 on 1 March 2027. You are required to provide a payment summary to Sue for the period 1 July 2026 to 1 March 2027. No payment summary is required for the period 2 March 2027 to 30 June 2027. Example: Sue turns 60 on 1 March 2027. You are required to provide a payment summary to Sue for the period 1 July 2026 to 1 March 2027. No payment summary is required for the period 2 March 2027 to 30 June 2027. For 'capped defined benefit' income streams, where a payee turns 60 during the year you must issue two separate payment summaries – one for the period prior to the payee turning 60 and one for the period from the payee's 60th birthday. A payment summary is required to be issued to a payee in receipt of a super income stream even if no tax was withheld. Payment summaries can also be printed using software that conforms to our reporting specifications. This schedule applies to withholding payments covered by Subdivision 12-B, 12-C and 12-D of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2026. Using this schedule Use this schedule if a payee has asked you to withhold a higher amount from their payments than would normally be required. A payee's request to have additional amounts withheld should be in writing but can be in any format that suits your business. For example, an email request could be used, or you may design a paper or computer-based form for this purpose. Your agreement to the arrangement will be indicated by withholding in accordance with the payee's request. No additional record is required. The total amount to withhold is the normal amount calculated on the payee's earnings (based on the applicable withholding schedule or regulation) plus the additional amount requested by the payee. How to work out the withholding amount To work out the amount to withhold, you must: 1. Use the appropriate tax table at ato.gov.au/taxtables to look up the normal amount of withholding for the period using instructions in that tax table. 2. Work out the additional amount the payee wants withheld in accordance with their written request. 3. Add the amount from step 1 to the amount from step 2. Example: A payee's weekly earnings are $563.00. The payee and the payer have agreed that the payer will withhold an additional $50 a week from the payee's earnings. The payer uses the tax withheld calculator to find the base amount to withhold of $33 (for a payee claiming the tax free threshold in the 2026–27 income year). The total amount to withhold is $33 + $50 = $83. 1. Use the appropriate tax table at ato.gov.au/taxtables to look up the normal amount of withholding for the period using instructions in that tax table. 2. Work out the additional amount the payee wants withheld in accordance with their written request. 3. Add the amount from step 1 to the amount from step 2. Example: A payee's weekly earnings are $563.00. The payee and the payer have agreed that the payer will withhold an additional $50 a week from the payee's earnings. The payer uses the tax withheld calculator to find the base amount to withhold of $33 (for a payee claiming the tax free threshold in the 2026–27 income year). The total amount to withhold is $33 + $50 = $83. This schedule applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2026. Using this schedule This schedule applies to payments to individuals – including backpackers – who are working in Australia and hold at the time of the payment either a: a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. This schedule applies to all payments made to working holiday makers, including: • salary and wages • allowances • termination payments (taxable component only) • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • payments to actors and entertainers. • salary and wages • allowances • termination payments (taxable component only) • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • payments to actors and entertainers. If you employ individuals under the Seasonal Worker Programme and Pacific Labour Scheme, or Pacific Australia Labour Mobility scheme, this schedule for working holiday makers does not apply. If you made an employment termination payment to a working holiday maker, withholding does not apply to the tax-free component. Working out the withholding amount To work out the amount you need to withhold: • input the total payments you will make to your worker for the pay period into the Working holiday makers Withholding lookup tool at ato.gov.au/taxtables • use the appropriate column to find the correct amount to withhold: – column 2 if you are registered and total payments you have made to the working holiday maker for the income year prior to this payment are less than $45,001 and they have given you a tax file number (TFN) – column 3 if you are registered and total payments you have made to the working holiday maker for the income year prior to this payment are from $45,001 to $135,000 and they have given you a TFN – column 4 if you are registered and total payments you have made to the working holiday maker for the income year prior to this payment are from $135,001 to $190,000 and they have given you a TFN – column 5 if you are registered and total payments you have made to the working holiday maker for the income year prior to this payment are more than $190,000 and they have given you a TFN – column 6 if you are registered and the working holiday maker has not given you a TFN. Example: using the withholding lookup tool A foreign resident is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. They have provided their TFN on a Tax file number declaration. The total payments you have made to them do not exceed $45,000 for the 2026–27 income year. To work out the correct amount to withhold, input $680 into column 1 in the Working holiday makers Withholding lookup tool. The tool will automatically calculate the withholding result of $102 in column 2. This is the amount you withhold, as a registered employer, where the working holiday maker has given you a TFN. • input the total payments you will make to your worker for the pay period into the Working holiday makers Withholding lookup tool at ato.gov.au/taxtables • use the appropriate column to find the correct amount to withhold: – column 2 if you are registered and total payments you have made to the working holiday maker for the income year prior to this payment are less than $45,001 and they have given you a tax file number (TFN) – column 3 if you are registered and total payments you have made to the working holiday maker for the income year prior to this payment are from $45,001 to $135,000 and they have given you a TFN – column 4 if you are registered and total payments you have made to the working holiday maker for the income year prior to this payment are from $135,001 to $190,000 and they have given you a TFN – column 5 if you are registered and total payments you have made to the working holiday maker for the income year prior to this payment are more than $190,000 and they have given you a TFN – column 6 if you are registered and the working holiday maker has not given you a TFN. – column 2 if you are registered and total payments you have made to the working holiday maker for the income year prior to this payment are less than $45,001 and they have given you a tax file number (TFN) – column 3 if you are registered and total payments you have made to the working holiday maker for the income year prior to this payment are from $45,001 to $135,000 and they have given you a TFN – column 4 if you are registered and total payments you have made to the working holiday maker for the income year prior to this payment are from $135,001 to $190,000 and they have given you a TFN – column 5 if you are registered and total payments you have made to the working holiday maker for the income year prior to this payment are more than $190,000 and they have given you a TFN – column 6 if you are registered and the working holiday maker has not given you a TFN. Example: using the withholding lookup tool A foreign resident is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. They have provided their TFN on a Tax file number declaration. The total payments you have made to them do not exceed $45,000 for the 2026–27 income year. To work out the correct amount to withhold, input $680 into column 1 in the Working holiday makers Withholding lookup tool. The tool will automatically calculate the withholding result of $102 in column 2. This is the amount you withhold, as a registered employer, where the working holiday maker has given you a TFN. Registered employer You need to register with us before you employ a working holiday maker. If you are registered, you will be able to withhold at a flat rate of 15% up to $45,000 in total payments made to each individual working holiday maker within an income year. Where total payments exceed $45,000, see Table A in this schedule for the applicable withholding rate. Unregistered employer If you have not registered with us to withhold at working holiday maker tax rates, you are required to withhold at foreign resident rates. These are specified in the tax tables for weekly, fortnightly or monthly payments at ato.gov.au/taxtables. Using a formula If you have developed your own payroll or accounting software package, use the formulas and coefficients outlined below to calculate the withholding amount. The formulas comprise linear equations of the form y = ax, where: • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Working holiday makers income tax rates Table A: Working holiday makers income tax rates for 2026–27 Taxable income Tax rate Value (a) $0 – $45,000 15% on each $1 up to $45,000 0.15 $45,001 – $135,000 30% on each $1 over $45,000 to $135,000 0.30 $135,001 – $190,000 37% on each $1 over $135,000 to $190,000 0.37 $190,001 & over 45% on each $1 over $190,000 0.45 If no TFN is provided you must withhold at 45% on total payments made. If using formulas, the value of ' a ' is 0.45. Example 1: using the formula A foreign resident is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. They have provided their TFN on a Tax file number declaration, and total payments you have made to them for the income year do not exceed $45,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a × x ) = 0.15 × 2,825 = 423.75 or $424 (rounded to nearest dollar). Example 2: when payments exceed $45,000 A foreign resident is working in Australia under a working holiday makers visa (subclass 417). They have earnings for the month of May 2027 of $8,173.20. They have provided their TFN on a Tax file number declaration and the total payments you have made to them from January 2027 to April 2027, in the 2026–27 income year, is $47,000. Last month's payment resulted in total payments exceeding $45,000. Therefore, from the next pay you must calculate withholding using the rate specified in Table A for the taxable income range between $45,001 to $135,000. Withholding is calculated at 30 cents for every dollar of earnings over $45,000 (to $135,000). Current pay = $8,173.20 The value of 'a' in the formula is 0.30. Withholding = 0.30 × 8,173 = 2,451.90 or $2,452 (rounded to the nearest dollar). Example 1: using the formula A foreign resident is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. They have provided their TFN on a Tax file number declaration, and total payments you have made to them for the income year do not exceed $45,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a × x ) = 0.15 × 2,825 = 423.75 or $424 (rounded to nearest dollar). Example 2: when payments exceed $45,000 A foreign resident is working in Australia under a working holiday makers visa (subclass 417). They have earnings for the month of May 2027 of $8,173.20. They have provided their TFN on a Tax file number declaration and the total payments you have made to them from January 2027 to April 2027, in the 2026–27 income year, is $47,000. Last month's payment resulted in total payments exceeding $45,000. Therefore, from the next pay you must calculate withholding using the rate specified in Table A for the taxable income range between $45,001 to $135,000. Withholding is calculated at 30 cents for every dollar of earnings over $45,000 (to $135,000). Current pay = $8,173.20 The value of 'a' in the formula is 0.30. Withholding = 0.30 × 8,173 = 2,451.90 or $2,452 (rounded to the nearest dollar). Note: Working holiday makers cannot claim Medicare levy adjustments or tax offsets to reduce withholding. If your working holiday maker has claimed a Medicare levy adjustment on a Medicare levy variation declaration or a tax offset on a Withholding declaration, don't make any adjustments to the amount you withhold. Any working holiday maker who is an Australian resident for tax purposes will be able to claim Medicare levy adjustments and tax offsets that they are entitled to when they lodge their income tax return. Rounding of withholding amounts The withholding amounts calculated as a result of applying the formula are rounded to the nearest dollar. Values ending in 50 cents are rounded up to the next dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent. Where withholding is calculated on the top marginal rate of tax or when no TFN is provided, ignore cents in the withholding result. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the Working holiday makers Withholding lookup tool at ato.gov.au/taxtables. The results obtained when using the coefficients in this schedule may differ slightly from the tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. Tax file number (TFN) declarations Your worker may indicate that they are a working holiday maker in their TFN declaration. Even if they don't, you will need to withhold amounts using the rates shown in Table A (provided they have given you a valid TFN). This applies to either: a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i.the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii.the Minister administering that Act is still to make a decision in relation to the application, and iii.the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i.the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii.the Minister administering that Act is still to make a decision in relation to the application, and iii.the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. i.the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii.the Minister administering that Act is still to make a decision in relation to the application, and iii.the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. To confirm the visa status of an individual who you believe is a working holiday maker, go to the 'Department of Immigration and Border Protection's Visa Entitlement Verification Online' (VEVO) webpage. This is where you can check visa details and conditions. Working holiday makers cannot claim tax offsets. If they have claimed a tax offset on the Tax file number declaration, do not adjust the amount you withhold. Working holiday makers cannot have a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Australian Apprenticeship Support Loan (AASL) debt. Working holiday makers cannot receive Community Development Employment Projects (CDEP) payments or Lump sum B payments. If a TFN has not been provided You must withhold 45% from payments to a working holiday maker (ignoring cents), if: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a working holiday maker states at Question 1 of the Tax file number declaration that they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If a working holiday maker has not given you their TFN within 28 days, you must withhold 45% from any payment you make unless we tell you not to. A working holiday maker who has not quoted a TFN must still be provided with an income statement (or payment summary) with a payment type code 'H'. Allowances Generally, allowances are added to normal earnings, and the amount to withhold using this schedule is calculated on the total amount of earnings and allowances. The withholding treatment and reporting requirements for various allowance types outlined in Withholding for allowances also applies to working holiday makers.", "Related_Explanatory_Statements": "LI 2026/18 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202618/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following instrument. | 4. Scales 1 and 2 apply whether or not the payee is entitled to any leave loading."}
{"Instrument_Reference": "LI 2025/8", "Title": "Taxation Administration (Withholding Variation for Certain Payments Made by External Administrators and Trustees of Bankrupts' Estates) Legislative Instrument 2025 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > PAYG withholding > Rates > 2025", "Date_of_Issue": "9 May 2025", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2025L00607", "Registration_Date": "28 May 2025", "Body": "1 Name: This instrument is the Taxation Administration (Withholding Variation for Certain Payments Made by External Administrators and Trustees of Bankrupts' Estates) Legislative Instrument 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 July 2025. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 15-15 in Schedule 1 to the Act. | 4 Definitions: Note: A number of expressions used in this instrument have the same meaning as in Schedule 1 to the Act. Expressions in Schedule 1 to the Act have the same meaning as in the Income Tax Assessment Act 1997 (see section 3AA of the Act). The following expressions are relevantly defined in section 995-1 of the Income Tax Assessment Act 1997: (a) genuine redundancy payment; (b) unused annual leave payment; (c) unused long service leave payment; (d) withholding payment. (a) genuine redundancy payment; (b) unused annual leave payment; (c) unused long service leave payment; (d) withholding payment. In this instrument: Act means the Taxation Administration Act 1953 . bankrupt has the meaning given by section 5 of the Bankruptcy Act 1966 external administrator has the meaning given by section 5-20 of Schedule 2 to the Corporations Act 2001, and it also includes a receiver, and a receiver and manager as defined in that Act. payment in lieu of notice has the meaning given by Subdivision A of Division 11 of the Fair Work Act 2009 . | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Withholding Variation: (1) The amount that an external administrator or a trustee of the estate of a bankrupt must withhold from a withholding payment made under sections 12-35, 12-85 and 12-90 of Schedule 1 to the Act is varied to 32 per cent of that payment, where: (a) the payment accrued before the day on which the external administrator or trustee was appointed; and (b) the payment was: (i) back payment of wages, including for unpaid amounts of leave already taken, or for underpayment of wages over any period; (ii) an unused annual leave payment; (iii) an unused long service leave payment; (iv) a payment in lieu of notice; or (v) a genuine redundancy payment. (a) the payment accrued before the day on which the external administrator or trustee was appointed; and (b) the payment was: (i) back payment of wages, including for unpaid amounts of leave already taken, or for underpayment of wages over any period; (ii) an unused annual leave payment; (iii) an unused long service leave payment; (iv) a payment in lieu of notice; or (v) a genuine redundancy payment. (i) back payment of wages, including for unpaid amounts of leave already taken, or for underpayment of wages over any period; (ii) an unused annual leave payment; (iii) an unused long service leave payment; (iv) a payment in lieu of notice; or (v) a genuine redundancy payment. (2) An external administrator or a trustee of the estate of a bankrupt is not required to withhold from any amounts that fall within the tax-free component of a genuine redundancy payment. PAYG Withholding Variation: Variation of amount to be withheld from certain payments made by external administrators and trustees of bankrupt estates | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2025/8 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20258/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following legislative instrument."}
{"Instrument_Reference": "LI 2025/21", "Title": "Taxation Administration (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2025", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > PAYG withholding > Rates > 2025", "Date_of_Issue": "2 September 2025", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2025L01094", "Registration_Date": "16 September 2025", "Body": "1 Name: This instrument is the Taxation Administration (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2025. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 15-15 in Schedule 1 to the Act. | 4 Definitions: Note: A number of expressions used in this instrument have the same meaning as in Schedule 1 to the Act. Expressions in Schedule 1 to the Act have the same meaning as in the ITAA 1997 (see section 3AA of the Act). The following expressions are relevantly defined in section 995-1 of the ITAA 1997: (a) award transport payment; (b) business kilometres (c) car expense; (d) income tax law; (e) laundry expense; (f) meal allowance expense; (g) travel allowance expense; (h) work expense. (a) award transport payment; (b) business kilometres (c) car expense; (d) income tax law; (e) laundry expense; (f) meal allowance expense; (g) travel allowance expense; (h) work expense. In this instrument: Act means the Taxation Administration Act 1953. ITAA 1997 means the Income Tax Assessment Act 1997. specified allowance means an allowance that is specified at section 7. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Withholding amount varied to nil: (1) The amount that a payer must withhold from a withholding payment to a payee under sections 12-35, 12-40 and 12-45 of Schedule 1 to the Act is varied to nil where: (a) the payment relates to a specified allowance; (b) the payer reasonably expects that the payee will incur deductible work expenses related to the specified allowance that in total are at least equal to the amount of the specified allowance; and (c) the amount and nature of the payment is shown separately in the accounting records of the payer. (a) the payment relates to a specified allowance; (b) the payer reasonably expects that the payee will incur deductible work expenses related to the specified allowance that in total are at least equal to the amount of the specified allowance; and (c) the amount and nature of the payment is shown separately in the accounting records of the payer. Note: Normal withholding rates apply to the part of a payment related to a specified allowance that exceeds a limit specified in section 7 for that allowance. The normal withholding rates that apply for the financial year relevant to the payment are provided in a legislative instrument made under section 15-25 in Schedule 1 to the Act for that financial year. | 7 Specified allowances: The following allowances are specified for the purposes of section 6: (a) an allowance for car expenses based on a set rate per kilometre travelled by a car, where: (i) the allowance is calculated by multiplying the set rate per kilometre by the total number of business kilometres travelled by the car; (ii) the set rate used in the calculation does not exceed the rate determined for the income year under subsection 28-25(4) of the ITAA 1997; and (iii) the total number of business kilometres used in the calculation in respect of which the allowance is paid during the financial year does not exceed the number of business kilometres provided for in subsection 28-25(2) of the ITAA 1997; (b) an allowance for laundry expenses where the total amount paid during the financial year for such an allowance does not exceed the amount that can be deducted without substantiation under section 900-40 of the ITAA 1997; (c) an allowance for domestic travel allowance expenses which does not exceed the amount that the Commissioner considers reasonable for the income year for the purposes of section 900-50 of the ITAA 1997; (d) an allowance for overseas travel allowance expenses which does not exceed the amount that the Commissioner considers reasonable for the income year for the purposes of section 900-55 of the ITAA 1997; (e) an allowance for overtime meal allowance expenses covered by section 900-60 of the ITAA 1997 which does not exceed the amount that Commissioner considers reasonable for the income year for the purposes of section 900-60 of the ITAA 1997; and (f) an award transport payment. (a) an allowance for car expenses based on a set rate per kilometre travelled by a car, where: (i) the allowance is calculated by multiplying the set rate per kilometre by the total number of business kilometres travelled by the car; (ii) the set rate used in the calculation does not exceed the rate determined for the income year under subsection 28-25(4) of the ITAA 1997; and (iii) the total number of business kilometres used in the calculation in respect of which the allowance is paid during the financial year does not exceed the number of business kilometres provided for in subsection 28-25(2) of the ITAA 1997; (b) an allowance for laundry expenses where the total amount paid during the financial year for such an allowance does not exceed the amount that can be deducted without substantiation under section 900-40 of the ITAA 1997; (c) an allowance for domestic travel allowance expenses which does not exceed the amount that the Commissioner considers reasonable for the income year for the purposes of section 900-50 of the ITAA 1997; (d) an allowance for overseas travel allowance expenses which does not exceed the amount that the Commissioner considers reasonable for the income year for the purposes of section 900-55 of the ITAA 1997; (e) an allowance for overtime meal allowance expenses covered by section 900-60 of the ITAA 1997 which does not exceed the amount that Commissioner considers reasonable for the income year for the purposes of section 900-60 of the ITAA 1997; and (f) an award transport payment. (i) the allowance is calculated by multiplying the set rate per kilometre by the total number of business kilometres travelled by the car; (ii) the set rate used in the calculation does not exceed the rate determined for the income year under subsection 28-25(4) of the ITAA 1997; and (iii) the total number of business kilometres used in the calculation in respect of which the allowance is paid during the financial year does not exceed the number of business kilometres provided for in subsection 28-25(2) of the ITAA 1997; Taxation Administration Act 1953 - Pay as you go withholding - PAYG Withholding Variation: Allowances – Legislative Instrument | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2025/21 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202521/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following legislative instrument."}
{"Instrument_Reference": "LI 2024/1", "Title": "Taxation Administration (Withholding Variation for Occasional Payroll Donations to Deductible Gift Recipients) Legislative Instrument 2024", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > PAYG withholding > Rates > 2024", "Date_of_Issue": "22 December 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2024L00130", "Registration_Date": "5 February 2024", "Body": "1 Name: This instrument is the Taxation Administration (Withholding Variation for Occasional Payroll Donations to Deductible Gift Recipients) Legislative Instrument 2024. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 15-15 in Schedule 1 to the Act. | 4 Definitions: Note: A number of expressions used in this instrument have the same meaning as in Schedule 1 to the Act. Expressions in Schedule 1 to the Act have the same meaning as in the Income Tax Assessment Act 1997 (see section 3AA of the Act). The following expressions are relevantly defined in section 995-1 of the Income Tax Assessment Act 1997: (a) deductible gift recipient; (b) withholding payment. (a) deductible gift recipient; (b) withholding payment. In this instrument: Act means the Taxation Administration Act 1953. relevant withholding schedule means a withholding schedule made by legislative instrument under section 15-25 in Schedule 1 to the Act, which specifies the amounts, formulas and procedures to be used for working out the amount required to be withheld from a withholding payment under Subdivision 12-B (payments for work and services) in Schedule 1 to the Act. occasional giving arrangement means an arrangement for a payer to pay at least one occasional or irregular donation to a deductible gift recipient at the direction of a payee. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Variation of withholding for certain donations to deductible gift recipients: (1) The amount that a payer must withhold from a withholding payment to a payee under Subdivision 12-B (payments for work and services) in Schedule 1 to the Act is varied in accordance with subsections (2) and (3), where: (a) all or part of the withholding payment has been made, or will be made, as a donation under an occasional giving arrangement; and (b) the payee has not advised the payer that they do not want a variation to the amount withheld. (a) all or part of the withholding payment has been made, or will be made, as a donation under an occasional giving arrangement; and (b) the payee has not advised the payer that they do not want a variation to the amount withheld. (2) The varied amount that a payer must withhold from a withholding payment covered by subsection (1) is to be worked out using the following method: (a) step 1 – calculate the amount required to be withheld from the withholding payment by using the relevant withholding schedule; (b) step 2 – multiply the amount of the donation to the deductible gift recipient under the occasional giving arrangement by 0.32; and (b) step 3 – subtract the result of step 2 from the result of step 1. (a) step 1 – calculate the amount required to be withheld from the withholding payment by using the relevant withholding schedule; (b) step 2 – multiply the amount of the donation to the deductible gift recipient under the occasional giving arrangement by 0.32; and (b) step 3 – subtract the result of step 2 from the result of step 1. (3) If the amount calculated under subsection (2) is zero or negative, the amount that a payer must withhold from the payment is varied to nil. Taxation Administration Act 1953 – Pay as you go withholding – Occasional payroll donations to deductible gift recipients No. 4 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2024/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20241/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following legislative instrument."}
{"Instrument_Reference": "LI 2024/23", "Title": "Taxation Administration (Withholding Variation for Certain Payments to US Resident Entertainers Including Athletes) Legislative Instrument 2024", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > PAYG withholding > Rates > 2024", "Date_of_Issue": "19 August 2024", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2024L01123", "Registration_Date": "10 September 2024", "Body": "1 Name: This instrument is the Taxation Administration (Withholding Variation for Certain Payments to US Resident Entertainers Including Athletes) Legislative Instrument 2024. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under sections 15-15 and 16-180 in Schedule 1 to the Act. | 4 Definitions: Note: A number of expressions used in this instrument have the same meaning as in Schedule 1 to the Act. Expressions in Schedule 1 to the Act have the same meaning as in the Income Tax Assessment Act 1997 (see section 3AA of the Act). The following expressions are relevantly defined in section 995-1 of the Income Tax Assessment Act 1997: (a) income year; (b) financial year; (c) payment summary; (d) withholding payment. (a) income year; (b) financial year; (c) payment summary; (d) withholding payment. In this instrument: Act means the Taxation Administration Act 1953. Australia and US international tax agreement means the \"United States convention\", as defined in section 3AAA of the International Tax Agreements Act 1953. Note: The text of this agreement is set out in Australian Treaty Series 1983 No. 16 ([1983] ATS 16). entertainer has the same meaning as in Article 17 of the Australia and US international tax agreement. Note: Entertainer includes theatrical, motion picture, radio or television artistes, musicians and athletes. US means the United States of America. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Withholding variation: The amount a payer must withhold from a withholding payment to a payee covered by paragraph (1) of Article 17 of the Australia and US international tax agreement is varied to nil, where: (a) the payee is an entertainer who is a resident of the US; (b) the payment is for activities the payee undertakes in Australia as an entertainer; and (c) the sum of all the payments described in paragraph 6(b) does not exceed 10,000 US dollars, or its equivalent in Australian dollars, for the income year concerned. (a) the payee is an entertainer who is a resident of the US; (b) the payment is for activities the payee undertakes in Australia as an entertainer; and (c) the sum of all the payments described in paragraph 6(b) does not exceed 10,000 US dollars, or its equivalent in Australian dollars, for the income year concerned. | 7 Payment summary exemption: A payer is not required to give a payment summary in respect of withholding payments to a payee in a financial year where they have not withheld any amount from those payments because of the operation of this instrument. Taxation Administration Act 1953 – Pay as you go withholding – Variation to remove the requirement to withhold from payments for certain US resident entertainers and sport persons | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2024/23 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202423/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following legislative instrument."}
{"Instrument_Reference": "LI 2023/15", "Title": "Taxation Administration (Withholding Variation for Personal Services Income) Legislative Instrument 2023", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > PAYG withholding > Rates > 2023", "Date_of_Issue": "15 March 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L00352", "Registration_Date": "25 March 2023", "Body": "1 Name: This instrument is the Taxation Administration (Withholding Variation for Personal Services Income) Legislative Instrument 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 April 2023. 1 April 2023. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 15-15 of Schedule 1 to the Act. | 4 Definitions: Note 1: A number of expressions used in this instrument have the same meaning as in the Act, including the following: (a) alienated personal services payment; (b) amount required to be withheld; (c) PAYG payment period; (d) personal services entity; (e) personal services income; (f) withholding payment. (a) alienated personal services payment; (b) amount required to be withheld; (c) PAYG payment period; (d) personal services entity; (e) personal services income; (f) withholding payment. Note 2: Expressions in Schedule 1 to the Act have the same meaning as in the Income Tax Assessment Act 1997 (see section 3AA of the Act). In this instrument: Act means the Taxation Administration Act 1953. net personal services income percentage means the percentage worked out using the following method statement: Step 1 - subtract any allowable deductions (excluding salary or wages paid in accordance with subsection 86-15(4) of the Income Tax Assessment Act 1997) for the previous income year from the personal services entity's gross personal services income (exclusive of GST) for the previous income year; Step 2 - divide the result by the personal services entity's gross personal services income (exclusive of GST) for the previous income year; and Step 3 - multiply the result by 100 to give a percentage. Step 1 - subtract any allowable deductions (excluding salary or wages paid in accordance with subsection 86-15(4) of the Income Tax Assessment Act 1997) for the previous income year from the personal services entity's gross personal services income (exclusive of GST) for the previous income year; Step 2 - divide the result by the personal services entity's gross personal services income (exclusive of GST) for the previous income year; and Step 3 - multiply the result by 100 to give a percentage. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Variation of withholding for personal services income: An amount that a personal services entity must pay to the Commissioner under section 13-5 of Schedule 1 to the Act is varied to nil in cases where: (a) the personal services entity receives an alienated personal services payment that relates to one or more individuals' personal services income; (b) the personal services entity pays salary or wages to the individual or individuals within 14 days after the end of the PAYG payment period in which it receives the alienated personal services payment; and (c) the salary or wages paid by the personal services entity is equal to or greater than either: (i) 70 per cent of the gross personal services income (exclusive of GST) received by the personal services entity during the PAYG payment period; or (ii) the net personal services income percentage applied to the gross personal services income (exclusive of GST) received by the personal services entity during the PAYG payment period. Note: Under Division 13 of Schedule 1 to the Act, an entity that receives an alienated personal services payment may be obliged to pay an amount to the Commissioner. When an entity is required to pay an amount to the Commissioner under Division 13 (including under section 13-5), the alienated personal services payment can be treated as a 'withholding payment'. Further, the amount the entity must pay to the Commissioner is an 'amount required to be withheld' from a withholding payment (see relevant definitions in subsection 995-1(1) of the Income Tax Assessment Act 1997). (a) the personal services entity receives an alienated personal services payment that relates to one or more individuals' personal services income; (b) the personal services entity pays salary or wages to the individual or individuals within 14 days after the end of the PAYG payment period in which it receives the alienated personal services payment; and (c) the salary or wages paid by the personal services entity is equal to or greater than either: (i) 70 per cent of the gross personal services income (exclusive of GST) received by the personal services entity during the PAYG payment period; or (ii) the net personal services income percentage applied to the gross personal services income (exclusive of GST) received by the personal services entity during the PAYG payment period. (i) 70 per cent of the gross personal services income (exclusive of GST) received by the personal services entity during the PAYG payment period; or (ii) the net personal services income percentage applied to the gross personal services income (exclusive of GST) received by the personal services entity during the PAYG payment period. Note: Under Division 13 of Schedule 1 to the Act, an entity that receives an alienated personal services payment may be obliged to pay an amount to the Commissioner. When an entity is required to pay an amount to the Commissioner under Division 13 (including under section 13-5), the alienated personal services payment can be treated as a 'withholding payment'. Further, the amount the entity must pay to the Commissioner is an 'amount required to be withheld' from a withholding payment (see relevant definitions in subsection 995-1(1) of the Income Tax Assessment Act 1997). Variation of withholding for personal services income(15/03/2013) | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2023/15 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202315/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following legislative instrument."}
{"Instrument_Reference": "LI 2022/28", "Title": "Taxation Administration: Withholding Variation to Nil for Low Income Minors Legislative Instrument 2022", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > PAYG withholding > Rates > 2022", "Date_of_Issue": "3 August 2022", "Signatory": "Ben Kelly Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2022L01145", "Registration_Date": "31 August 2022", "Body": "1. Name of instrument: This determination is the Taxation Administration: Withholding Variation to Nil for Low Income Minors Legislative Instrument 2022. | 2. Commencement: This instrument commences on 1 October 2022. | 3. Application: This instrument applies to withholding payments made on or after 1 October 2022. | 4. Determination: The amount required to be withheld from the following withholding payments is varied to nil: (1) Payments covered by Subdivisions 12-B (except section 12-55), 12-C or 12-D in Schedule 1 to the Act, where the payee: (a) is an individual under 18 years of age at the time of payment, (b) has not provided the payer with a tax file number (TFN) declaration that is in effect, and (c) is to receive an amount which does not exceed: (i) $350 where the payer pays the payee on a weekly basis, (ii) $700 where the payer pays the payee on a fortnightly basis, or (iii) $1,517 where the payer pays the payee monthly. (a) is an individual under 18 years of age at the time of payment, (b) has not provided the payer with a tax file number (TFN) declaration that is in effect, and (c) is to receive an amount which does not exceed: (i) $350 where the payer pays the payee on a weekly basis, (ii) $700 where the payer pays the payee on a fortnightly basis, or (iii) $1,517 where the payer pays the payee monthly. (i) $350 where the payer pays the payee on a weekly basis, (ii) $700 where the payer pays the payee on a fortnightly basis, or (iii) $1,517 where the payer pays the payee monthly. (2) Payments covered by section 12-190 in Subdivision 12-E of Schedule 1 to the Act, where: (a) the supplier is an individual under 18 years of age at the time of payment, (b) the supplier does not quote an Australian business number (ABN) to the payer, and (c) the amount paid to the supplier does not exceed $350 per week. (a) the supplier is an individual under 18 years of age at the time of payment, (b) the supplier does not quote an Australian business number (ABN) to the payer, and (c) the amount paid to the supplier does not exceed $350 per week. | 5. Definitions: Terms in this determination that are defined in the Act have the same meaning as in the Act. Note Section 3AA of the Act provides that an expression in Schedule 1 to the Act has the same meaning as in the Income Tax Assessment Act 1997. Note Section 3AA of the Act provides that an expression in Schedule 1 to the Act has the same meaning as in the Income Tax Assessment Act 1997. | 6. Repeal: The instrument specified in Schedule 1 to this instrument is repealed. Taxation Administration Act 1953 - Variation of withholding for low income minors where no TFN or ABN provided (F2012L00884)", "Related_Explanatory_Statements": "LI 2022/28 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202228/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TFN 2015/1", "Title": "registered on the Federal Register of Legislative Instruments (FRLI)", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Privacy > 2015", "Date_of_Issue": "20 February 2015", "Signatory": "Timothy Pilgrim Privacy Commissioner", "Registration_Number": "F2015L00249", "Registration_Date": "4 March 2015", "Body": "1. Name of Rule: (1) The Rule is the Privacy (Tax File Number) Rule 2015. (2) The Rule may also be cited as the TFN Rule. | 2. Commencement: This Rule commences the day it is registered on the Federal Register of Legislative Instruments (FRLI). | 3. Authority: This Rule is issued by the Privacy Commissioner under section 17 of the Privacy Act 1988 (Privacy Act). | 4. Repeal: The Tax File Number Guidelines 2011 registered on the FRLI (the Federal Register of Legislative Instruments No. F2011L02748) is repealed when this TFN Rule commences. | 5. Overview: (1) The TFN Rule replaces the previous Tax File Number Guidelines 2011. The TFN Rule, which is legally binding, regulates the collection, storage, use, disclosure, security and disposal of individuals' tax file number (TFN) information. (2) The TFN Rule only applies to the TFN information of individuals and does not apply to TFN information about other legal persons including corporations, partnerships, superannuation funds and trusts. (3) A breach of the TFN Rule is an interference with privacy under the Privacy Act. Individuals who consider that their TFN information has been mishandled may make a complaint to the Information Commissioner. As well as constituting a breach of the TFN Rule, unauthorised use or disclosure of TFNs can be an offence under the Taxation Administration Act 1953 (TAA) and attract penalties including imprisonment and monetary fines. (4) Sections 8WA and 8WB of the TAA create offences for unauthorised requirements or requests that a person's TFN be quoted; and the unauthorised recording, maintaining a record of, use or disclosure of an individual's TFN respectively, unless an exception applies. However, unlike the TFN Rule, the TAA protects all TFNs and not just those of individuals. (5) Provisions regulating TFNs are also contained in the Income Tax Assessment Act 1936. In addition, the Data-matching Program (Assistance and Tax) Act 1990 provides for, and regulates, the matching of records between the Australian Taxation Office and assistance agencies using the TFN in part of the matching process. (6) In the context of superannuation, Part 25A of the Superannuation Industry (Supervision) Act 1993 (SIS Act) also contains rules and restrictions on the quotation, use and transfer of TFNs. Furthermore, under the SIS Act, the Australian Prudential Regulation Authority can make legislative instruments which approve the manner of quoting TFNs. | 6. Meaning of terms: (1) Unless the contrary intention appears, any term used in the TFN Rule which is defined in the Privacy Act has the same meaning as in that Act. (2) In this TFN Rule: Approved recipient means a TFN recipient that: (a) is engaged by an authorised recipient to provide services where it is reasonably necessary to have access to TFN information; or (b) has obtained an individual's consent to access their TFN, to help manage that individual's taxation, superannuation or personal assistance affairs. (a) is engaged by an authorised recipient to provide services where it is reasonably necessary to have access to TFN information; or (b) has obtained an individual's consent to access their TFN, to help manage that individual's taxation, superannuation or personal assistance affairs. APRA means the Australian Prudential Regulation Authority. Assistance agency means: (a) the Department of Human Services (which administers the Centrelink, Child Support Agency and Medicare Programs) (b) the Department of Social Services (c) the Department of Education, Employment and Workplace Relations (d) the Department of Veterans' Affairs, or (e) any successor agency to an agency referred to in (a) to (d) above, or any other successor agency or agencies which may have responsibilities under an Administrative Arrangements Order for administration of provisions of a personal assistance law. (a) the Department of Human Services (which administers the Centrelink, Child Support Agency and Medicare Programs) (b) the Department of Social Services (c) the Department of Education, Employment and Workplace Relations (d) the Department of Veterans' Affairs, or (e) any successor agency to an agency referred to in (a) to (d) above, or any other successor agency or agencies which may have responsibilities under an Administrative Arrangements Order for administration of provisions of a personal assistance law. Authorised recipient means a TFN recipient (other than the Commissioner of Taxation or an assistance agency) that is authorised by taxation law, personal assistance law or superannuation law to receive TFNs. Individual means a natural person. Personal assistance law means: (a) an Act or part of an Act referred to in the definition of 'personal assistance' in the Data-matching Program (Assistance and Tax) Act 1990 (b) sections of the following Acts that deal with handling TFNs: (i) the A New Tax System (Family Assistance) Act 1999 (ii) the A New Tax System (Family Assistance) (Administration) Act 1999 (iii) the Child Care Act 1972 (iv) the Child Support (Assessment) Act 1989 (v) the Child Support (Registration and Collection) Act 1988 (c) the Paid Parental Leave Act 2010 (i) the Social Security Act 1991 (ii) the Social Security (Administration) Act 1999 (iii) the Student Assistance Act 1973 (iv) the Veterans' Entitlements Act 1986 (d) the Data-matching Program (Assistance and Tax) Act 1990, or (e) relevant legislative instruments made under any Act (including such a part of an Act) referred to in (a) to (c) above. (a) an Act or part of an Act referred to in the definition of 'personal assistance' in the Data-matching Program (Assistance and Tax) Act 1990 (b) sections of the following Acts that deal with handling TFNs: (i) the A New Tax System (Family Assistance) Act 1999 (ii) the A New Tax System (Family Assistance) (Administration) Act 1999 (iii) the Child Care Act 1972 (iv) the Child Support (Assessment) Act 1989 (v) the Child Support (Registration and Collection) Act 1988 (c) the Paid Parental Leave Act 2010 (i) the Social Security Act 1991 (ii) the Social Security (Administration) Act 1999 (iii) the Student Assistance Act 1973 (iv) the Veterans' Entitlements Act 1986 (d) the Data-matching Program (Assistance and Tax) Act 1990, or (e) relevant legislative instruments made under any Act (including such a part of an Act) referred to in (a) to (c) above. (i) the A New Tax System (Family Assistance) Act 1999 (ii) the A New Tax System (Family Assistance) (Administration) Act 1999 (iii) the Child Care Act 1972 (iv) the Child Support (Assessment) Act 1989 (v) the Child Support (Registration and Collection) Act 1988 (i) the Social Security Act 1991 (ii) the Social Security (Administration) Act 1999 (iii) the Student Assistance Act 1973 (iv) the Veterans' Entitlements Act 1986 Privacy Act means the Privacy Act 1988. SIS Act means the Superannuation Industry (Supervision) Act 1993. Superannuation law means: (a) the SIS Act (b) the First Home Saver Accounts Act 2008 (c) a law within the meaning of 'Superannuation Acts' under the SIS Act and the First Home Saver Accounts Act 2008 (d) the Retirement Savings Accounts Act 1997 (e) an Act or part of an Act for which APRA has the general administration that deals with the handling of TFNs, and which is not a taxation law, or (f) relevant legislative instruments made under any Act (including such a part of an Act) referred to in (a) to (e) above. (a) the SIS Act (b) the First Home Saver Accounts Act 2008 (c) a law within the meaning of 'Superannuation Acts' under the SIS Act and the First Home Saver Accounts Act 2008 (d) the Retirement Savings Accounts Act 1997 (e) an Act or part of an Act for which APRA has the general administration that deals with the handling of TFNs, and which is not a taxation law, or (f) relevant legislative instruments made under any Act (including such a part of an Act) referred to in (a) to (e) above. Taxation law means: (a) an Act or part of an Act for which the Commissioner of Taxation has the general administration (b) the Tax Agent Services Act 2009 (c) the Higher Education Support Act 2003 (d) an Act or part of an Act under which the Commissioner of Taxation has powers and functions related to the use of TFNs, or (e) legislative instruments made under any Act (including such a part of an Act) referred to in (a) to (d) above. (a) an Act or part of an Act for which the Commissioner of Taxation has the general administration (b) the Tax Agent Services Act 2009 (c) the Higher Education Support Act 2003 (d) an Act or part of an Act under which the Commissioner of Taxation has powers and functions related to the use of TFNs, or (e) legislative instruments made under any Act (including such a part of an Act) referred to in (a) to (d) above. TAA means the Taxation Administration Act 1953. TFN has the same meaning as 'tax file number' in the Privacy Act. TFN Rule means this Privacy (Tax File Number) Rule 2014 issued under the Privacy Act which regulate the collection, storage, use, disclosure, security and disposal of individuals' TFN information. TFN information has the same meaning as 'tax file number information' in the Privacy Act. TFN recipient has the same meaning as 'file number recipient' in the Privacy Act, and includes: (a) the Commissioner of Taxation (b) an assistance agency (c) an approved recipient (d) an authorised recipient (e) the trustee of a superannuation fund. (a) the Commissioner of Taxation (b) an assistance agency (c) an approved recipient (d) an authorised recipient (e) the trustee of a superannuation fund. Trustee for the purposes of the TFN Rule, has the same meaning as 'trustee' in the SIS Act. | 7. General: (1) The TFN must not be used as part of a national identification system. (2) Section (1) does not prevent the Commissioner of Taxation from using the TFN as an identifier in accordance with taxation law, superannuation law or personal assistance law. (3) An individual is not legally obliged to quote their TFN, however there may be financial consequences for an individual who chooses not to quote their TFN. | 8. Collection of TFN information: (1) TFN recipients must only request or collect TFN information from individuals and other TFN recipients for a purpose authorised by taxation law, personal assistance law or superannuation law. (2) When requesting an individual's TFN, TFN recipients must take reasonable steps to ensure that: (a) individuals are informed: (i) of the taxation law, personal assistance law or superannuation law which authorises the TFN recipient to request or collect the TFN (ii) of the purpose(s) for which the TFN is requested or collected (iii) that declining to quote a TFN is not an offence (iv) about the consequences of declining to quote a TFN (b) the manner of collection does not unreasonably intrude on the individual's affairs, and (c) the TFN recipient only requests or collects information that is necessary and relevant to the purpose of collection under applicable taxation law, personal assistance law or superannuation law. (a) individuals are informed: (i) of the taxation law, personal assistance law or superannuation law which authorises the TFN recipient to request or collect the TFN (ii) of the purpose(s) for which the TFN is requested or collected (iii) that declining to quote a TFN is not an offence (iv) about the consequences of declining to quote a TFN (b) the manner of collection does not unreasonably intrude on the individual's affairs, and (c) the TFN recipient only requests or collects information that is necessary and relevant to the purpose of collection under applicable taxation law, personal assistance law or superannuation law. (i) of the taxation law, personal assistance law or superannuation law which authorises the TFN recipient to request or collect the TFN (ii) of the purpose(s) for which the TFN is requested or collected (iii) that declining to quote a TFN is not an offence (iv) about the consequences of declining to quote a TFN | 9. TFNs provided incidentally: If an individual provides information to a TFN recipient which includes a TFN, for a purpose not connected with the operation of a taxation law, personal assistance law or superannuation law: (a) the individual providing the information may remove the TFN, and (b) if the individual does not remove the TFN, the TFN recipient must not use or disclose the TFN or record the TFN in a way that is inconsistent with the TAA or the TFN Rule. (a) the individual providing the information may remove the TFN, and (b) if the individual does not remove the TFN, the TFN recipient must not use or disclose the TFN or record the TFN in a way that is inconsistent with the TAA or the TFN Rule. | 10. Use or disclosure of TFN information: TFN information must only be used or disclosed (including for matching personal information about individuals) by TFN recipients: (a) for a purpose authorised by taxation law, personal assistance law or superannuation law, or (b) for the purpose of giving an individual any TFN information that the TFN recipient holds about that individual. (a) for a purpose authorised by taxation law, personal assistance law or superannuation law, or (b) for the purpose of giving an individual any TFN information that the TFN recipient holds about that individual. | 11. Storage, security and destruction of TFN information: (1) TFN recipients must take reasonable steps to: (a) protect TFN information from misuse and loss, and from unauthorised access, use, modification or disclosure (b) ensure that access to records containing TFN information is restricted to individuals who need to handle that information for taxation law, personal assistance law or superannuation law purposes. (a) protect TFN information from misuse and loss, and from unauthorised access, use, modification or disclosure (b) ensure that access to records containing TFN information is restricted to individuals who need to handle that information for taxation law, personal assistance law or superannuation law purposes. (2) A TFN recipient must take reasonable steps to securely destroy or permanently de-identify TFN information where it is no longer: (a) required by law to be retained, or (b) necessary for a purpose under taxation law, personal assistance law or superannuation law (including the administration of such law). (a) required by law to be retained, or (b) necessary for a purpose under taxation law, personal assistance law or superannuation law (including the administration of such law). | 12. Staff training: TFN recipients must take reasonable steps to ensure that: (a) all staff are aware of the need to protect individuals' privacy when handling TFN information, and (b) all staff who collect or access TFN information are aware of: (i) the circumstances where TFN information may be collected (ii) the prohibitions on the use and disclosure of TFN information (iii) the need to protect individuals' privacy when handling TFN information, including under the TFN Rule and under the Privacy Act (iv) the penalties or other sanctions that apply for breaching the TFN Rule or applicable laws relating to the handling of TFNs. (a) all staff are aware of the need to protect individuals' privacy when handling TFN information, and (b) all staff who collect or access TFN information are aware of: (i) the circumstances where TFN information may be collected (ii) the prohibitions on the use and disclosure of TFN information (iii) the need to protect individuals' privacy when handling TFN information, including under the TFN Rule and under the Privacy Act (iv) the penalties or other sanctions that apply for breaching the TFN Rule or applicable laws relating to the handling of TFNs. (i) the circumstances where TFN information may be collected (ii) the prohibitions on the use and disclosure of TFN information (iii) the need to protect individuals' privacy when handling TFN information, including under the TFN Rule and under the Privacy Act (iv) the penalties or other sanctions that apply for breaching the TFN Rule or applicable laws relating to the handling of TFNs. | 13. Obligations of the Commissioner of Taxation and APRA to publish: (1) The Commissioner of Taxation and APRA must make information publicly available which identifies: (a) in APRA's case: the classes of TFN recipients, who are authorised by or under taxation law or superannuation law to request TFNs (b) in the Commissioner of Taxation's case: the classes of TFN recipients who are authorised by or under taxation law to request TFNs (c) the specific purposes for which these TFN recipients may request TFNs (d) the prohibitions on the collection, recording, use and disclosure of TFN information (e) the penalties that apply to unauthorised acts and practices relating to TFNs and TFN information (f) where to find further detail about the matters in (a) - (e) above. (a) in APRA's case: the classes of TFN recipients, who are authorised by or under taxation law or superannuation law to request TFNs (b) in the Commissioner of Taxation's case: the classes of TFN recipients who are authorised by or under taxation law to request TFNs (c) the specific purposes for which these TFN recipients may request TFNs (d) the prohibitions on the collection, recording, use and disclosure of TFN information (e) the penalties that apply to unauthorised acts and practices relating to TFNs and TFN information (f) where to find further detail about the matters in (a) - (e) above. (2) The Commissioner of Taxation and APRA must publish information in accordance with the requirements of Guideline 8.1 about any amendments to taxation law and superannuation law that allow TFNs to be requested. Where practicable, this information should be published before the amendments commence. (3) Where the Commissioner of Taxation or APRA prescribes or approves practices involving the collection of TFN information, the Commissioner of Taxation or APRA must ensure those practices include informing the individual: (a) about the legal basis for collecting the individual's TFN information (b) that declining to quote a TFN is not an offence (c) about the consequences of declining to quote a TFN. (a) about the legal basis for collecting the individual's TFN information (b) that declining to quote a TFN is not an offence (c) about the consequences of declining to quote a TFN. (4) The Commissioner of Taxation and APRA must comply with all other relevant obligations in the TFN Rule, including as a TFN recipient. | 14. Assistance agency obligations to publish: (1) Assistance agencies that may request a TFN under personal assistance law, or under taxation law, must make information publicly available which identifies: (a) the specific purposes for which the agency may request TFNs (b) the prohibitions on the collection, recording, use and disclosure of TFN information (c) the penalties that apply to unauthorised acts and practices relating to TFNs and TFN information (d) where to find further detail about the matters in (a) - (c) above. (a) the specific purposes for which the agency may request TFNs (b) the prohibitions on the collection, recording, use and disclosure of TFN information (c) the penalties that apply to unauthorised acts and practices relating to TFNs and TFN information (d) where to find further detail about the matters in (a) - (c) above. (2) Assistance agencies must publish information (in accordance with the requirements of Section (1) about any amendments to personal assistance law that allow TFNs to be requested. Where practicable, this information should be published before the amendments commence. (3) Assistance agencies must comply with all other relevant obligations in the TFN Rule, including as a TFN recipient.", "Related_Explanatory_Statements": "TFN 2015/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TFN20151/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2023/21", "Title": "Foreign Acquisitions and Takeovers (Register Notices) Data Standard 2023", "Enabling_Act": "Foreign Acquisitions and Takeovers Act 1975", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Register of Foreign Ownership of Australian Assets > Data standards > 2023", "Date_of_Issue": "11 May 2023", "Signatory": "Chris Jordan Registrar", "Registration_Number": "F2023L00771", "Registration_Date": "13 June 2023", "Body": "1 Name: This instrument is the Foreign Acquisitions and Takeovers (Register Notices) Data Standard 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The later of: (a) the day after it is registered; and (b) the day after Part 2 of Schedule 3 to the Foreign Investment Reform (Protecting Australia's National Security) Act 2020 commences. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (a) the day after it is registered; and (b) the day after Part 2 of Schedule 3 to the Foreign Investment Reform (Protecting Australia's National Security) Act 2020 commences. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 130ZZ(1) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 4 of the Act, including the following: (a) constituent document; (b) foreign person; (c) registered circumstance; (d) register notice; (e) registrable event day; (f) registrable water interest; (g) significant agreement. (a) constituent document; (b) foreign person; (c) registered circumstance; (d) register notice; (e) registrable event day; (f) registrable water interest; (g) significant agreement. In this instrument: Act means the Foreign Acquisitions and Takeovers Act 1975. ANZSIC code means Australian and New Zealand Standard Industrial Classification code. registrable interest means an interest to which Division 3 of Part 7A of the Act applies. | 5 Giving a register notice: (1) A register notice must be given via the electronic platform made available by the Registrar. (2) If the information cannot be provided via that electronic platform, the Registrar may allow the information to be provided in another manner (such as via another electronic form). Note: Subsection 14(4) of the Legislation Act 2003 applies to any forms made under this subsection. | 6 Information or documents that must accompany a register notice: (1) A person must provide information or documents to accompany a register notice when they are requested to do so by the Registrar. Note: The time at which the register notice is required to be given is set out in section 130W of the Act and may be extended under section 130Z of the Act. (2) Before or after a register notice has been given, the Registrar may request information or documents to accompany the notice to establish or verify: (a) the identity of: (i) relevant individuals, where the register notice is submitted by an individual, or a partnership involving individuals, or their agent; (ii) a company or trustee, where the register notice is submitted by the company or trustee, or their agent; (iii) an agent, and their authority to act on behalf of another person, where the register notice is submitted by the agent on behalf of another person; and (iv) a foreign person, where the register notice is submitted by the foreign person or their agent; (b) the reason for providing the register notice; (c) the date the registrable interest was acquired, or the registered circumstance came or ceased to exist; (d) the registrable event day; (e) the consideration paid for the registrable interest; (f) the percentage of the registrable interest held or owned; (g) for a registrable interest that is an interest in Australian land: (i) the land title details; (ii) the title holding type; (iii) the nature or type of the land (including whether it is commercial, residential or agricultural land); (iv) the current and intended use of the land; (v) the location of the land; (vi) the size of the land; and (vii) information about any relevant lease; (h) for a registrable interest that is a registrable water interest: (i) water entitlement details; (ii) water licence details; (iii) the current and intended use of the water; and (iv) information about any relevant lease; (i) for a registrable interest that is an exploration tenement or a mining and production tenement: (i) tenement licence details; (ii) the relevant ANZSIC code; (iii) the relevant land size; (iv) the location of the tenement; and (v) information about any relevant lease; (j) for a registrable interest that is an interest in an Australian business or entity, or in the assets of an Australian business or entity: (i) the business or entity name; (ii) the business or entity identifier (such as the Australian Business Number or Australian Company Number); (iii) the relevant ANZSIC code; (iv) the main location of the business or entity; (v) the business structure and the industry sector of the business or entity; and (vi) the circumstances in which a significant agreement was entered into or terminated, or a constituent document was altered. (a) the identity of: (i) relevant individuals, where the register notice is submitted by an individual, or a partnership involving individuals, or their agent; (ii) a company or trustee, where the register notice is submitted by the company or trustee, or their agent; (iii) an agent, and their authority to act on behalf of another person, where the register notice is submitted by the agent on behalf of another person; and (iv) a foreign person, where the register notice is submitted by the foreign person or their agent; (b) the reason for providing the register notice; (c) the date the registrable interest was acquired, or the registered circumstance came or ceased to exist; (d) the registrable event day; (e) the consideration paid for the registrable interest; (f) the percentage of the registrable interest held or owned; (g) for a registrable interest that is an interest in Australian land: (i) the land title details; (ii) the title holding type; (iii) the nature or type of the land (including whether it is commercial, residential or agricultural land); (iv) the current and intended use of the land; (v) the location of the land; (vi) the size of the land; and (vii) information about any relevant lease; (h) for a registrable interest that is a registrable water interest: (i) water entitlement details; (ii) water licence details; (iii) the current and intended use of the water; and (iv) information about any relevant lease; (i) for a registrable interest that is an exploration tenement or a mining and production tenement: (i) tenement licence details; (ii) the relevant ANZSIC code; (iii) the relevant land size; (iv) the location of the tenement; and (v) information about any relevant lease; (j) for a registrable interest that is an interest in an Australian business or entity, or in the assets of an Australian business or entity: (i) the business or entity name; (ii) the business or entity identifier (such as the Australian Business Number or Australian Company Number); (iii) the relevant ANZSIC code; (iv) the main location of the business or entity; (v) the business structure and the industry sector of the business or entity; and (vi) the circumstances in which a significant agreement was entered into or terminated, or a constituent document was altered. (i) relevant individuals, where the register notice is submitted by an individual, or a partnership involving individuals, or their agent; (ii) a company or trustee, where the register notice is submitted by the company or trustee, or their agent; (iii) an agent, and their authority to act on behalf of another person, where the register notice is submitted by the agent on behalf of another person; and (iv) a foreign person, where the register notice is submitted by the foreign person or their agent; (i) the land title details; (ii) the title holding type; (iii) the nature or type of the land (including whether it is commercial, residential or agricultural land); (iv) the current and intended use of the land; (v) the location of the land; (vi) the size of the land; and (vii) information about any relevant lease; (i) water entitlement details; (ii) water licence details; (iii) the current and intended use of the water; and (iv) information about any relevant lease; (i) tenement licence details; (ii) the relevant ANZSIC code; (iii) the relevant land size; (iv) the location of the tenement; and (v) information about any relevant lease; (i) the business or entity name; (ii) the business or entity identifier (such as the Australian Business Number or Australian Company Number); (iii) the relevant ANZSIC code; (iv) the main location of the business or entity; (v) the business structure and the industry sector of the business or entity; and (vi) the circumstances in which a significant agreement was entered into or terminated, or a constituent document was altered. Note: Information collected under this data standard is \"protected information\" within the meaning of section 120 of the Act. | 7 Combining register notices: The Registrar may combine register notices given under Division 3 of Part 7A of the Act into a single notice. | 8 Correcting or updating information held by the Registrar: (1) The Registrar may correct or update any information recorded or held in the Register if the Registrar has reason to believe that the information is incorrect or there is information missing. (2) A person must inform the Registrar if they believe there are errors in, or corrections are required to, information held in the Register. | 9 Communication with the Registrar: (1) The Registrar will communicate electronically with: (a) a person who has provided information to the Registrar; and (b) any other person who is permitted by law to access information in relation to a register notice. (a) a person who has provided information to the Registrar; and (b) any other person who is permitted by law to access information in relation to a register notice. (2) If a person referred to in subsection (1) is unable to communicate electronically, the Registrar may choose to communicate with them in another manner. | 10 Requirement for signed declaration: A person who submits a register notice must provide a signed declaration that: (a) they are the applicant, or authorised to act on behalf of the applicant, identified in the register notice; and (b) the information provided in the register notice is true and correct. Note 1: Section 10 of the Electronic Transactions Act 1999 applies in relation to a requirement under Commonwealth law for a person to provide a signature. Note 2: A person may commit an offence if they knowingly give false or misleading information or documents (see sections 137.1 and 137.2 of the Schedule to the Criminal Code Act 1995). (a) they are the applicant, or authorised to act on behalf of the applicant, identified in the register notice; and (b) the information provided in the register notice is true and correct. | 11 Compliance with data standard: The Registrar may accept that a register notice meets the requirements of this data standard if the notice substantially complies with those requirements, or has only such variations that the Registrar considers appropriate having regard to the person's circumstances.", "Related_Explanatory_Statements": "LI 2023/21 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202321/00001", "Unmatched_Content": "I, Chris Jordan, Commissioner of Taxation in my capacity as Registrar, make the following instrument."}
{"Instrument_Reference": "LI 2026/1", "Title": "Foreign Acquisitions and Takeovers (Register Notices – Extensions of Time) Instrument 2026 ", "Enabling_Act": "Foreign Acquisitions and Takeovers Regulation 2015", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Register of Foreign Ownership of Australian Assets > Extension of time > 2026", "Date_of_Issue": "7 January 2026", "Signatory": "Jeremy Hirschhorn Acting Registrar", "Registration_Number": "F2026L00006", "Registration_Date": "8 January 2026", "Body": "1 Name: This instrument is the Foreign Acquisitions and Takeovers (Register Notices – Extensions of Time) Instrument 2026 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 58M of the Regulation. Note: Under subsection 137(2A) of the Act, the Treasurer has delegated to the Registrar the Treasurer's powers under section 58M of the Regulation by the Foreign Acquisitions and Takeovers (Registrar) Delegations 2023. Note: Under subsection 137(2A) of the Act, the Treasurer has delegated to the Registrar the Treasurer's powers under section 58M of the Regulation by the Foreign Acquisitions and Takeovers (Registrar) Delegations 2023. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 4 of the Act, including the following: (a) register notice; (b) Registrar. (a) register notice; (b) Registrar. In this instrument: Act means the Foreign Acquisitions and Takeovers Act 1975 . Regulation means the Foreign Acquisitions and Takeovers Regulation 2015 . | 5 Extensions of time to give a register notice: The Registrar may, by notice in writing, extend the period referred to in paragraph 130W(2)(b) of the Act in which a register notice must be given to the Registrar: (a) by any number of days; and (b) any number of times. (a) by any number of days; and (b) any number of times.", "Related_Explanatory_Statements": "LI 2026/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20261/00001", "Unmatched_Content": "I, Jeremy Hirschhorn, acting Commissioner of Taxation in my capacity as Registrar, make the following instrument."}
{"Instrument_Reference": "LI 2024/2", "Title": "Taxation Administration (Meaning of End Benefit) Instrument 2024", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Division 293 tax > 2024", "Date_of_Issue": "1 February 2024", "Signatory": "Stephen Jones Assistant Treasurer Minister for Financial Services", "Registration_Number": "F2024L00131", "Registration_Date": "2 February 2024", "Body": "1 Name: This instrument is the Taxation Administration (Meaning of End Benefit) Instrument 2024. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Taxation Administration Act 1953. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 5 Definitions: Note: Expressions have the same meaning in this instrument as in the Taxation Administration Act 1953 as in force from time to time—see paragraph 13(1)(b) of the Legislation Act 2003. In this instrument: end benefit has the meaning given by the Income Tax Assessment Act 1997. family law superannuation payment has the meaning given by the Income Tax Assessment Act 1997. superannuation benefit has the meaning given by the Income Tax Assessment Act 1997. the Act means the Taxation Administration Act 1953. | 6 Specified superannuation benefits that are not end benefits: Under subsection 133-130(2) in Schedule 1 to the Act, all of the following superannuation benefits are specified for the purposes of paragraph 133-130(1)(d) in Schedule 1 to the Act: (a) family law superannuation payment. Note: A superannuation benefit specified for the purposes of paragraph 133-130(1)(d) in Schedule 1 to the Act is excluded from being an end benefit. (a) family law superannuation payment. Note: A superannuation benefit specified for the purposes of paragraph 133-130(1)(d) in Schedule 1 to the Act is excluded from being an end benefit. Taxation Administration Act 1953 (Meaning of End Benefit) Instrument 2013 The whole of the instrument Repeal the instrument", "Related_Explanatory_Statements": "LI 2024/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20242/00001", "Unmatched_Content": "I, Stephen Jones, Assistant Treasurer and Minister for Financial Services, make the following instrument."}
{"Instrument_Reference": "LI 2023/30", "Title": "Superannuation Industry (Supervision) Act exemption No. 1 of 2023", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Exemptions from modifiable provisions > 2023", "Date_of_Issue": "4 August 2023", "Signatory": "Clare Gibney Executive Director Policy & Advice Division", "Registration_Number": "F2023L01078", "Registration_Date": "14 August 2023", "Body": "1. Name of legislative instrument: This is Superannuation Industry (Supervision) Act exemption No. 1 of 2023. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. Note: The register may be accessed at www.legislation.gov.au . Note: The register may be accessed at www.legislation.gov.au . | 3. Authority: This instrument is made under subsection 328(1) of the Act. | 4. Definitions: In this instrument: Act means the Superannuation Industry (Supervision) Act 1993. APRA means the Australian Prudential Regulation Authority. associate has the meaning given by clause 4 of Schedule 1 of the FSS Act. constituent document has the meaning given by clause 2 of Schedule 1 of the FSS Act. controlling stake has the meaning given in subsection 10(1) of the Act. direct control interest has the meaning given by clause 11 of Schedule 1 of the FSS Act. financial benefit means a benefit arising directly from the acquisition or holding of a share, but does not include a payment made to the person in respect of performance of their duties as a director of the RSE licensee. FSS Act means the Financial Sector (Shareholdings) Act 1998 (Cth). modifiable provision has the meaning given under section 327 of the Act. RSE licensee has the meaning given by subsection 10(1) of the Act. stake has the meaning given by clause 10 of Schedule 1 of the FSS Act. | 5. Application: This instrument applies to the following class of persons: (a) a person nominated for appointment as a director of an RSE licensee in accordance with the RSE licensee's constituent document and subsequently appointed as a director of the RSE licensee; and (b) a director of an RSE licensee; and (c) a former director of the RSE licensee. (a) a person nominated for appointment as a director of an RSE licensee in accordance with the RSE licensee's constituent document and subsequently appointed as a director of the RSE licensee; and (b) a director of an RSE licensee; and (c) a former director of the RSE licensee. | 6. Modifiable provisions: The persons identified in section 5 of this instrument are exempt from compliance with sections 29HA and 29JCB of the Act. | 7. Conditions of exemption: The exemption from compliance with the modifiable provisions identified in section 6 of this instrument is subject to the following conditions specified under subsection 330(2) of the Act: (a) the person holds a direct control interest in the RSE licensee at a particular time of 15% or less; and (b) the person holds a stake in the RSE licensee at a particular time of more than 15% only as a result of the aggregation of: (i) the direct control interest in the RSE licensee that the person holds at that time; and (ii) the direct control interests in the RSE licensee held at that time by associates of the person; and (c) the associates of the person referred to in paragraph (b)(ii) are associates only by operation of clause 4(1)(e) of Schedule 1 of the FSS Act and are a director of the RSE licensee; and (d) the person acquires the controlling stake in the RSE licensee on or after the date of commencement of this instrument; and (e) the person is not entitled to any financial benefit directly arising from the person's shareholding in the RSE licensee; and (f) the person must as soon as practicable after ceasing to be a director of the RSE licensee transfer or forfeit the person's shareholding in the RSE licensee subject to the terms of the RSE licensee's constituent document. (a) the person holds a direct control interest in the RSE licensee at a particular time of 15% or less; and (b) the person holds a stake in the RSE licensee at a particular time of more than 15% only as a result of the aggregation of: (i) the direct control interest in the RSE licensee that the person holds at that time; and (ii) the direct control interests in the RSE licensee held at that time by associates of the person; and (c) the associates of the person referred to in paragraph (b)(ii) are associates only by operation of clause 4(1)(e) of Schedule 1 of the FSS Act and are a director of the RSE licensee; and (d) the person acquires the controlling stake in the RSE licensee on or after the date of commencement of this instrument; and (e) the person is not entitled to any financial benefit directly arising from the person's shareholding in the RSE licensee; and (f) the person must as soon as practicable after ceasing to be a director of the RSE licensee transfer or forfeit the person's shareholding in the RSE licensee subject to the terms of the RSE licensee's constituent document. (i) the direct control interest in the RSE licensee that the person holds at that time; and (ii) the direct control interests in the RSE licensee held at that time by associates of the person; and", "Related_Explanatory_Statements": "LI 2023/30 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202330/00001", "Unmatched_Content": "I, Clare Gibney, delegate of APRA, exempt the class of persons specified in the Schedule from compliance with the modifiable provisions specified in the Schedule."}
{"Instrument_Reference": "SPR 2016/2", "Title": "RSA Data and Payment Standards (Payments and Information from the Commissioner of Taxation) Amendment 2016", "Enabling_Act": "Retirement Savings Accounts Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Retirement savings accounts > 2016", "Date_of_Issue": "18 October 2016", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2016L01738", "Registration_Date": "11 November 2016", "Body": "1. Name of Standard: This Standard is the RSA Data and Payment Standards (Payments and Information from the Commissioner of Taxation) Amendment 2016. | 2. Commencement: This Standard commences on the day after its registration on the Federal Register of Legislative Instruments. | 3. Application: This Standard applies to RSA providers that are required to comply with the RSA Data and Payment Standards (F2014C00902). | 4. What this Standard does: This Standard amends clause 5 of the RSA Data and Payment Standards 2013. | 5. Amendment: The following amendment is made to clause 5 of the RSA Data and Payment Standards 2013 : (a) Clause 5 Omit; substitute: 5 When the Standard applies Subject to clause 6, this Standard applies to conduct by an entity as follows: (a) an RSA provider, in relation to rollovers and transfers as the transferring fund or receiving fund, on and after 1 July 2013; (b) an RSA provider, in relation to receiving contributions from employers on and after 1 July 2014; (c) an RSA provider, in relation to receiving payments from, and returning amounts required to be repaid to, the Commissioner of Taxation on and after 14 November 2016; (d) a medium to large employer, in relation to contributions for an employee, on and after 1 July 2014; and (e) a small employer, in relation to contributions for an employee, on and after 1 July 2015. (a) an RSA provider, in relation to rollovers and transfers as the transferring fund or receiving fund, on and after 1 July 2013; (b) an RSA provider, in relation to receiving contributions from employers on and after 1 July 2014; (c) an RSA provider, in relation to receiving payments from, and returning amounts required to be repaid to, the Commissioner of Taxation on and after 14 November 2016; (d) a medium to large employer, in relation to contributions for an employee, on and after 1 July 2014; and (e) a small employer, in relation to contributions for an employee, on and after 1 July 2015.", "Related_Explanatory_Statements": "SPR 2016/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20162/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2014/3", "Title": "RSA Data and Payment Standards (Contribution Transitional Arrangements) Amendment 2014", "Enabling_Act": "Retirement Savings Accounts Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Retirement savings accounts > 2014", "Date_of_Issue": "27 June 2014", "Signatory": "Alison Lendon", "Registration_Number": "F2014L00889", "Registration_Date": "30 June 2014", "Body": "1 Name of Standard: This Standard is the RSA Data and Payment Standards (Contribution Transitional Arrangements) Amendment 2014. | 2 Commencement: This Standard commences on the day after its registration on the Federal Register of Legislative Instruments. | 3 Application: This Standard applies to employers and RSA providers that are required to comply with the RSA Data and Payment Standards 2013. | 4 What this Standard does: This Standard amends the contribution transitional arrangements contained in Schedule 1 to the RSA Data and Payment Standards 2013. | 5 Amendment to Schedule 1 to the RSA Data and Payment Standards 2013: The following amendment is made to Schedule 1 to the RSA Data and Payment Standards 2013: (a) Clause 4 Omit; substitute: 4. CONTRIBUTION TRANSITIONAL ARRANGEMENTS 4.1 Contribution transition-in period (a) For the purposes of this Schedule, the contribution transition-in period means the period between 1 July 2014 and 30 June 2017. (b) Alternate electronic file formats described in paragraphs 4.2(b) and 4.2(c) must not be used by an employer or an RSA provider after 30 June 2017. 4.2 Contribution transition-in arrangements - circumstances where electronic file formats that do not conform to the Standard can be used Medium to large employer (a) For the period 1 July 2014 until 2 November 2014, a medium to large employer may send the information required by regulation 5.07 in the Retirement Savings Accounts Regulations 1997 to an RSA provider in an electronic file format that does not conform with the Standard provided that: (i) the information is sent in a format the RSA provider has advised the employer it can accept, and (ii) any payment associated with that information is made using an electronic payment method that the RSA provider has advised the employer it can accept. (b) On and after 3 November 2014 and until 30 June 2017, contributions transaction messages dealt with by the document referred to in Schedule 4(a) may be sent by a medium to large employer to an RSA provider in an electronic file format that does not conform with the Standard, provided that they agree in writing that the following conditions are satisfied: (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conform with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). Small employer (c) On and after 1 July 2015 and until 30 June 2017, contributions transaction messages dealt with by the document referred to in Schedule 4(a) may be sent by a small employer to an RSA provider in an electronic file format that does not conform with the Standard, provided that they agree in writing that the following conditions are satisfied: (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). (d) For the purposes of paragraphs 4.2(b) and 4.2(c), in writing includes any form of electronic communication. 4.3 Requirement to receive compliant contributions transaction messages (a) Subject to clause 4.4, on and after 3 November 2014 or a particular date (the alternative date) as specified under subparagraph 4.3(b)(ii), an RSA provider must maintain a capability to receive from employers, contributions transaction messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedule 4(a), Schedule 5 and Schedule 6 as they exist from time to time. (b) An RSA provider has an alternative date if: (i) the RSA provider has provided an implementation plan to the Commissioner of Taxation on or before 30 September 2014; and (ii) the implementation plan contains a statement that the RSA provider is able to meet the requirements of paragraph 4.3(a) on and after a particular date which is not later than 1 July 2015. (c) If an RSA provider has an alternative date, an employer that is sending contributions transaction messages to that RSA provider can use a transitional arrangement in accordance with paragraph 4.2(a) until that alternative date. 4.4 Error and outcome response messages For the period 1 July 2014 until 1 February 2015, an RSA provider, or a medium to large employer is not required to send or receive a member registration outcome response or a contribution transaction error response message as specified in the documents referred to in Schedule 4(a) and Schedule 6 as they exist from time to time. 4.5 Contribution induction process (a) An employer, or an RSA provider together with an employer, may nominate to the Commissioner to participate in a contribution induction process during a contribution induction period if: (i) third party certification of an information technology (IT) solution to be applied during a group induction period has been completed before the group induction period commences, and (ii) there is agreement to complete cross-certification of the IT solution used during the group induction period no later than four weeks after the end of the group induction period. (b) The Commissioner will advise an entity if its nomination to participate in the contribution induction process has been accepted. (c) If an entity's nomination is accepted, the Commissioner will advise the entity of the group (induction group) the entity will participate in and the group induction period for that induction group. (d) If an entity takes part in a contribution induction process, that entity may send or receive contributions transaction messages, and payments associated with those contributions transaction messages, in the manner advised by the Commissioner until the end of their group induction period. (e) If an entity takes part in a contribution induction process the entity must comply with the specifications and requirements in the document referred to in Schedule 4(a) after the induction completion date for their group induction period unless clause 4.2 of Schedule 1 applies to the entity after that date. (f) For the purposes of this clause: contribution induction period means: (a) for medium to large employers, the period between 1 July 2014 and 30 June 2015, and (b) for small employers, the period between 1 July 2015 and 30 June 2016. contribution induction process means a process identified as such and established by the Commissioner of Taxation. group induction period means a period determined by the Commissioner as starting on a particular day (the induction commencement date) and ending on a particular day (the induction completion date), or that period as subsequently varied by the Commissioner for a particular induction group. (i) the information is sent in a format the RSA provider has advised the employer it can accept, and (ii) any payment associated with that information is made using an electronic payment method that the RSA provider has advised the employer it can accept. (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conform with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). (i) the RSA provider has provided an implementation plan to the Commissioner of Taxation on or before 30 September 2014; and (ii) the implementation plan contains a statement that the RSA provider is able to meet the requirements of paragraph 4.3(a) on and after a particular date which is not later than 1 July 2015. (i) third party certification of an information technology (IT) solution to be applied during a group induction period has been completed before the group induction period commences, and (ii) there is agreement to complete cross-certification of the IT solution used during the group induction period no later than four weeks after the end of the group induction period. (a) for medium to large employers, the period between 1 July 2014 and 30 June 2015, and (b) for small employers, the period between 1 July 2015 and 30 June 2016.", "Related_Explanatory_Statements": "SPR 2014/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20143/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2013/1 (As Amended)", "Title": "RSA Data and Payment Standards 2013 ", "Enabling_Act": "Retirement Savings Accounts Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Retirement savings accounts > 2013", "Date_of_Issue": "22 May 2013", "Signatory": "Signed by Chris Jordan Commissioner of Taxation", "Registration_Number": "F2016C01039 (originally issued as F2013L00881)", "Registration_Date": "9 December 2016", "Body": "1 Name of Standard: This Standard is the RSA Data and Payment Standards 2013 . | 2 Commencement: This Standard commences on the day after its registration on the Federal Register of Legislative Instruments. | 3 Application: This Standard determines the standards [1] relating to data and payment matters relating to RSAs [2] . | 4 Who is covered by this Standard: This Standard is applicable to: (a) RSA providers; and (b) employers in their dealings with RSA providers. [3] (a) RSA providers; and (b) employers in their dealings with RSA providers. [3] | 5 When the Standard applies: Subject to clause 6, this Standard applies to conduct by an entity as follows: (a) an RSA provider, in relation to rollovers and transfers as the transferring entity or receiving entity, on and after 1 July 2013; (b) an RSA provider, in relation to receiving contributions from employers, on and after 1 July 2014; (c) an RSA provider, in relation to receiving payments from, and returning amounts required to be repaid to, the Commissioner of Taxation on and after 14 November 2016; (d) a medium to large employer, in relation to contributions for an employee on and after 1 July 2014; and (e) a small employer, in relation to contributions for an employee on and after 1 July 2015. (a) an RSA provider, in relation to rollovers and transfers as the transferring entity or receiving entity, on and after 1 July 2013; (b) an RSA provider, in relation to receiving contributions from employers, on and after 1 July 2014; (c) an RSA provider, in relation to receiving payments from, and returning amounts required to be repaid to, the Commissioner of Taxation on and after 14 November 2016; (d) a medium to large employer, in relation to contributions for an employee on and after 1 July 2014; and (e) a small employer, in relation to contributions for an employee on and after 1 July 2015. | 6 The Standard does not apply to certain transactions: This Standard does not apply to an RSA provider in relation to a closed product . Closed product for the purposes of clause 6 means a product that does not receive any contributions or rollovers, whether from an existing RSA holder or any other person, but that may rollover or transfer an RSA holder's withdrawal benefit to another RSA provider or a superannuation entity. 7 This Standard incorporates by reference documents or content on a website as existing from time to time (a) A reference to a document in a Schedule to this Standard is a reference to that document by that name published from time to time by the Commissioner of Taxation and available at www.ato.gov.au. (b) A reference to a document or content on a website in a document referred to in paragraph 7(a) of this Standard, is a reference to that document or that content at that website address as it exists from time to time. (c) This Standard incorporates by reference the documents referred to in paragraph 7(a) and the documents and content on websites referred to in paragraph 7(b) of this Standard. | 8 Complying with the data and payment standards relating to RSAs: (a) An RSA provider deals with payments and information relating to a holder of an RSA, or a person for whose benefit a contribution to the RSA is to be made, in a manner that complies with the data and payment standards relating to RSAs if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [4] (b) An employer deals with payments and information relating to an employee, for whose benefit a contribution to an RSA is to be made, in a manner that complies with the data and payment standards relating to RSAs if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [5] (c) The documents referred to in paragraphs 8(a) and 8(b) are those referred to in clause 7 of this Standard. (d) An entity complies with the data and payment standards relating to RSAs during a transition-in period if the entity complies to the extent it is required to comply under the relevant transitional arrangements as set out in Schedule 1 to this Standard. | 9 Terms used in this Standard: Unless otherwise defined in this clause, terms and phrases used in this Standard have the same meaning as the Retirement Savings Accounts Act 1997 or the Retirement Savings Accounts Regulations 1997, as applicable. (a) medium to large employer , has the meaning given by subitem 20(4), and determined at the time under subitem 20(2), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (b) small employer , has the meaning given by subitem 20(4), and determined at the time under subitem 20(3), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (c) transition-in period , means a period that is relevant to an entity as determined under section 2.2 or paragraph 4.1(a) of Schedule 1 to this Standard. | 1. PURPOSE: This Schedule explains the requirements that must be met during the transitional periods (the rollover transition-in period and the contribution transition-in period) to comply with the data and payment standards relating to RSAs. | 2.1 Rollover transition-in period: For the purposes of this Schedule, the rollover transition-in period means the period between 1 July 2013 and 31 December 2013. | 2.2.1 General transition-in completion date for an entity: The transition-in completion date for an RSA provider is 20 December 2013, unless the RSA provider has an alternative transition-in completion date. Note: the transition-in-period for an RSA provider is the period between 1 July 2013 and 20 December 2013 unless section 2.2.2 applies. | 2.2.2 Alternative transition-in completion date: (a) APRA may, by notice in writing to an RSA provider, adjust the date in clause 2.2.1 to an alternative date (alternative transition-in completion date) that applies in place of the transition-in completion date. (b) An alternative transition-in completion date determined by APRA under paragraph 2.2.2(a) may apply to part or all of the operation of an RSA provider. Note: in this case the transition-in-period for an RSA provider (or part of an RSA provider's operation) is the period between 1 July 2013 and the alternative transition - in completion date. | 2.3.1 Temporary entry level profile rollover transaction messages: For the period between 1 July 2013 and the transition-in completion date or alternative transition-in completion date (as applicable), an RSA provider must as a minimum: (a) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover transaction messages; and (b) maintain operation of the temporary entry level profile to receive rollover transaction messages between the hours of 9am and 5pm, Monday to Friday, excepting public holidays in the receiving entity's state or territory (normal business hours). (a) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover transaction messages; and (b) maintain operation of the temporary entry level profile to receive rollover transaction messages between the hours of 9am and 5pm, Monday to Friday, excepting public holidays in the receiving entity's state or territory (normal business hours). | 2.3.2 Requirement to receive compliant rollover transaction messages: On and after 1 July 2013 an RSA provider must maintain a capability to receive rollover transaction messages and associated electronic payments that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 3, 4(b), 5 and 6 to the Standard. | 2.3.3 Requirement to send compliant rollover transaction messages: On and after the day immediately after the transition-in completion date or alternative transition-in completion date (as applicable), an RSA provider must send rollover transaction messages and associated electronic payments that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 3, 4(b), 5 and 6 to the Standard. | 2.3.4 Temporary entry level profile rollover initiation messages: (a) For the period between 5 October 2013 and the transition-in completion date or alternative transition-in completion date (as applicable), an RSA provider must as a minimum: (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. | 2.3.5 Requirement to receive compliant rollover initiation messages: On and after 5 October 2013 or, if an RSA provider has an alternative transition-in completion date on and after the day immediately after that date, an RSA provider must maintain a capability to receive rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to the Standard. | 2.3.6 Requirement to send compliant rollover initiation messages: On and after the day immediately after the transition-in completion date or alternative transition-in completion date (if applicable), an RSA provider must send rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to the Standard. | 2.4 Other arrangements during the rollover transition-in period: Subject to the requirements specified in clause 2.3 of this Schedule, during the rollover transition-in period, or up to and including an RSA provider's alternative transition-in completion date if this is later than 31 December 2013, RSA providers may continue to: (a) send rollover transaction messages and make rollover payments in a format that does not conform with the Standard provided all mandatory data elements set out in the documents referred to in Schedules 3 and 4(b) to the Standard are included; and (b) send rollover initiation messages in a format that does not conform with the Standard provided all mandatory data elements set out in the document referred to in Schedule 4(b) to the Standard are included. (a) send rollover transaction messages and make rollover payments in a format that does not conform with the Standard provided all mandatory data elements set out in the documents referred to in Schedules 3 and 4(b) to the Standard are included; and (b) send rollover initiation messages in a format that does not conform with the Standard provided all mandatory data elements set out in the document referred to in Schedule 4(b) to the Standard are included. | 3.1 Temporary entry level profile defined: The temporary entry level profile is the profile as defined in section 2 of the document Data and Payment Standards - Temporary Entry Level Profile and Default Agreement as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. | 3.2 Use of the temporary entry level profile: The temporary entry level profile must not be used by an RSA provider after 31 December 2013, or if applicable, the alternative transition in completion date as notified to the RSA provider under paragraph 2.2.2(a). | 4.1 Contribution transition-in period: (a) For the purposes of this Schedule, the contribution transition-in period means the period between 1 July 2014 and 30 June 2017. (b) Alternate electronic file formats described in paragraphs 4.2(b) and 4.2(c) must not be used by an employer or an RSA provider after 30 June 2017. 4.2 Contribution transition-in arrangements - circumstances where electronic file formats that do not conform to the Standard can be used Medium to large employer (a) For the period 1 July 2014 until 2 November 2014, a medium to large employer may send the information required by regulation 5.07 in the Retirement Savings Accounts Regulations 1997 to an RSA provider in an electronic file format that does not conform with the Standard provided that: (i) the information is sent in a format the RSA provider has advised the employer it can accept, and (ii) any payment associated with that information is made using an electronic payment method that the RSA provider has advised the employer it can accept. (i) the information is sent in a format the RSA provider has advised the employer it can accept, and (ii) any payment associated with that information is made using an electronic payment method that the RSA provider has advised the employer it can accept. (b) On and after 3 November 2014 and until 30 June 2017, contributions transaction messages dealt with by the document referred to in Schedule 4(a) may be sent by a medium to large employer to an RSA provider in an electronic file format that does not conform with the Standard, provided that they agree in writing that the following conditions are satisfied: (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conform with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conform with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). Small employer (c) On and after 1 July 2015 and until 30 June 2017, contributions transaction messages dealt with by the document referred to in Schedule 4(a) may be sent by a small employer to an RSA provider in an electronic file format that does not conform with the Standard, provided that they agree in writing that the following conditions are satisfied: (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). (d) For the purposes of paragraphs 4.2(b) and 4.2(c), in writing includes any form of electronic communication. | 4.3 Requirement to receive compliant contributions transaction messages: (a) Subject to clause 4.4, on and after 3 November 2014 or a particular date (the alternative date) as specified under subparagraph 4.3(b)(ii), an RSA provider must maintain a capability to receive from employers, contributions transaction messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedule 4(a), Schedule 5 and Schedule 6 as they exist from time to time. (b) An RSA provider has an alternative date if: (i) the RSA provider has provided an implementation plan to the Commissioner of Taxation on or before 30 September 2014; and (ii) the implementation plan contains a statement that the RSA provider is able to meet the requirements of paragraph 4.3(a) on and after a particular date which is not later than 1 July 2015. (i) the RSA provider has provided an implementation plan to the Commissioner of Taxation on or before 30 September 2014; and (ii) the implementation plan contains a statement that the RSA provider is able to meet the requirements of paragraph 4.3(a) on and after a particular date which is not later than 1 July 2015. (c) If an RSA provider has an alternative date, an employer that is sending contributions transaction messages to that RSA provider can use a transitional arrangement in accordance with paragraph 4.2(a) until that alternative date. | 4.4 Error and outcome response messages: For the period 1 July 2014 until 1 February 2015, an RSA provider, or a medium to large employer is not required to send or receive a member registration outcome response or a contribution transaction error response message as specified in the documents referred to in Schedule 4(a) and Schedule 6 as they exist from time to time. | 4.5 Contribution induction process: (a) An employer, or an RSA provider together with an employer, may nominate to the Commissioner to participate in a contribution induction process during a contribution induction period if: (i) third party certification of an information technology (IT) solution to be applied during a group induction period has been completed before the group induction period commences, and (ii) there is agreement to complete cross-certification of the IT solution used during the group induction period no later than four weeks after the end of the group induction period. (i) third party certification of an information technology (IT) solution to be applied during a group induction period has been completed before the group induction period commences, and (ii) there is agreement to complete cross-certification of the IT solution used during the group induction period no later than four weeks after the end of the group induction period. (b) The Commissioner will advise an entity if its nomination to participate in the contribution induction process has been accepted. (c) If an entity's nomination is accepted, the Commissioner will advise the entity of the group (induction group) the entity will participate in and the group induction period for that induction group. (d) If an entity takes part in a contribution induction process, that entity may send or receive contributions transaction messages, and payments associated with those contributions transaction messages, in the manner advised by the Commissioner until the end of their group induction period. (e) If an entity takes part in a contribution induction process the entity must comply with the specifications and requirements in the document referred to in Schedule 4(a) after the induction completion date for their group induction period unless clause 4.2 of Schedule 1 applies to the entity after that date. (f) For the purposes of this clause: contribution induction period means: (a) for medium to large employers, the period between 1 July 2014 and 30 June 2015, and (b) for small employers, the period between 1 July 2015 and 30 June 2016. contribution induction process means a process identified as such and established by the Commissioner of Taxation. group induction period means a period determined by the Commissioner as starting on a particular day (the induction commencement date) and ending on a particular day (the induction completion date), or that period as subsequently varied by the Commissioner for a particular induction group. (a) for medium to large employers, the period between 1 July 2014 and 30 June 2015, and (b) for small employers, the period between 1 July 2015 and 30 June 2016. The terms and definitions that apply for the purpose of the documents referred to in Schedules 3, 4(a), 4(b), 5 and 6 are those terms and definitions as set out in the document Data and Payment Standards - Superannuation Terms and Definitions as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The payment methods to be used are those payment methods as set out in the document Data and Payment Standards - Payment Methods as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The contribution and registration message specifications are those set out in the document Data and Payment Standards - Contributions Message Implementation Guide as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The rollover message specifications are those set out in the document Data and Payment Standards - Rollover Message Implementation Guide as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The message orchestration and profiles are those set out in the document Data and Payment Standards - Message Orchestration and Profiles as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The error code management to be used is set out in the document Data and Payment Standards - Error Code Management as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. End Note 1 - Table of Instruments The RSA Data and Payment Standards 2013 (in force under subsection 45B(3) of the Retirement Savings Accounts Act 1997) as shown in this compilation is amended as indicated in the Tables below. Title Date of FRLI registration Date of commencement Application, saving and transitional provisions RSA Data and Payment Standards 2013 31 May 2013 (see F2013L00881) 1 June 2013 Clause 3 RSA Data and Payment Standards (Contribution Transitional Arrangements) Amendment 2014 30 June 2014 (see F2014L00889) 1 July 2014 Clause 3 RSA Data and Payment Standards (Payments and Information from the Commissioner of Taxation) Amendment 2016 11 November 2016 (see F2016L01738) 12 November 2016 Clause 5 End Note 2 - Table of Amendments This endnote sets out the amendment history of the RSA Data and Payment Standards 2013. Provision affected How affected Clause 5 am. F2016L01738 Schedule 1 Section 4 rs. F2014L00889 ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "[1] | [2] | [3] | [4] | [5] | SPR 2013/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20131/00001", "Unmatched_Content": "2.2 Transition-in completion date | 2.3 Rollover transition-in arrangements | [1] That is, the data and payment standards relating to RSAs under subsection 45B(3) of the Retirement Savings Accounts Act 1997 . | [2] As defined in subsections 45B(5) and (6) of the Retirement Savings Accounts Act 1997 . | [3] See subsection 45B(3) of the Retirement Savings Accounts Act 1997 and Divisions 4.4A and 5.2 of the Retirement Savings Accounts Regulations 1997. | [4] See also paragraph 45D(1)(b) of the Retirement Savings Accounts Act 1997 . | [5] See also paragraph 45E(1)(b) of the Retirement Savings Accounts Act 1997 ."}
{"Instrument_Reference": "RSA Modification Declaration 2007/1", "Title": "", "Enabling_Act": "Retirement Savings Account Acts 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Retirement savings accounts > 2007", "Date_of_Issue": "19 November 2007", "Signatory": "Wayne Byres Executive General Manager Diversified Institutions Division", "Registration_Number": "F2007L04412", "Registration_Date": "20 November 2007", "Body": "Retirement Savings Account Act modification declaration No. 1 of 2007 | The declaration comes into force upon registration on the Federal Register of Legislative Instruments. | Interpretation | In this Instrument | APRA means the Australian Prudential Regulation Authority. | Federal Register of Legislative Instruments means the register established under section 20 of the Legislative Instruments Act 2003 . | Regulations means the Retirement Savings Account Regulations 1997 . | Schedule - the class of persons to whom this declaration applies | RSA providers | Schedule - the manner in which the specified modifiable provision is modified | Subregulation 5.03(4) of the Regulations is modified by: 1. replacing the word \"and\" at the end of subparagraph (a)(ii) with the word \"or\" 2. inserting after subparagraph (a)(ii): \"(iii) the amount was a government co-contribution payment in respect of a member contribution, where the member contribution was made prior to 1 July 2007; and\" | 1. replacing the word \"and\" at the end of subparagraph (a)(ii) with the word \"or\" 2. inserting after subparagraph (a)(ii): \"(iii) the amount was a government co-contribution payment in respect of a member contribution, where the member contribution was made prior to 1 July 2007; and\" | \"(iii) the amount was a government co-contribution payment in respect of a member contribution, where the member contribution was made prior to 1 July 2007; and\"", "Related_Explanatory_Statements": "Explanatory Memorandum to RSA Modification Declaration 2007/1", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLM/RSMD20071/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RSA Modification Declaration 2007/2", "Title": "modified, by omitting the words \"a member\" and replacing them with the words \"an RSA holder\" and by omitting the words \"the member\" and replacing them with the words \"the RSA holder\"", "Enabling_Act": "Retirement Savings Accounts Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Retirement savings accounts > 2007", "Date_of_Issue": "4 December 2007", "Signatory": "Wayne Byres Executive General Manager Diversified Institutions Division", "Registration_Number": "F2007L04642", "Registration_Date": "14 December 2007", "Body": "Retirement Savings Account Act modification declaration No. 2 of 2007 | The declaration comes into force upon registration on the Federal Register of Legislative Instruments. | Interpretation | In this Instrument | APRA means the Australian Prudential Regulation Authority. | Federal Register of Legislative Instruments means the register established under section 20 of the Legislative Instruments Act 2003 . | Regulations means the Retirement Savings Account Regulations 1997 . | Schedule - the class of persons to whom this declaration applies | RSA providers | Schedule | Retirement Savings Account modification declaration No.1 of 2007 is varied: (i) in the Schedule - the class of persons to whom this declaration applies, by omitting the words \"RSA providers\" and replacing them with the words \"RSA institutions\"; and (ii) in the Schedule - the manner in which the specified modifiable provision is modified, by omitting the words \"a member\" and replacing them with the words \"an RSA holder\" and by omitting the words \"the member\" and replacing them with the words \"the RSA holder\". | (i) in the Schedule - the class of persons to whom this declaration applies, by omitting the words \"RSA providers\" and replacing them with the words \"RSA institutions\"; and (ii) in the Schedule - the manner in which the specified modifiable provision is modified, by omitting the words \"a member\" and replacing them with the words \"an RSA holder\" and by omitting the words \"the member\" and replacing them with the words \"the RSA holder\".", "Related_Explanatory_Statements": "Explanatory Memorandum to RSA Modification Declaration 2007/2", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLM/RSMD20072/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/3", "Title": "Superannuation Industry (Supervision) Self-Managed Superannuation Funds (COVID 19 Rental Income Deferrals - In-House Asset Exclusion) Determination 2022", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Super funds > In-house assets > 2022", "Date_of_Issue": "11 February 2022", "Signatory": "Ben Kelly Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice Group", "Registration_Number": "F2022L00232", "Registration_Date": "2 March 2022", "Body": "1. Name of instrument: This determination is the Superannuation Industry (Supervision) Self-Managed Superannuation Funds (COVID 19 Rental Income Deferrals - In-House Asset Exclusion) Determination 2022. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This instrument applies to the trustee(s) of a self-managed superannuation fund (fund) where the fund acquires or holds an asset that would be an in-house asset as a result of the rent payable under a lease as described in paragraphs 4(a) and (b) being deferred during the 2021-22 income year. | 4. Determination: For the purposes of paragraph 71(1)(f) of the SISA, where during the 2021-22 income year the fund: (a) acquires an asset held by the fund by allowing a related party to defer the payment of rent under a lease agreement (on arm's length terms) because of the financial impact of the coronavirus known as COVID-19, or (b) holds an asset that is an interest in a company or unit trust which is not an in-house asset under paragraph 71(1)(j) of the SISA and regulation 13.22B or regulation 13.22C of the Superannuation Industry (Supervision) Regulations 1994 (SISR), and that company or unit trust allows a tenant to defer the payment of rent under a lease (on arm's length terms) because of the financial impact of the coronavirus known as COVID-19 the asset is not an in-house asset of the fund in the 2021-22 income year when the rent was deferred, nor any future income years. (a) acquires an asset held by the fund by allowing a related party to defer the payment of rent under a lease agreement (on arm's length terms) because of the financial impact of the coronavirus known as COVID-19, or (b) holds an asset that is an interest in a company or unit trust which is not an in-house asset under paragraph 71(1)(j) of the SISA and regulation 13.22B or regulation 13.22C of the Superannuation Industry (Supervision) Regulations 1994 (SISR), and that company or unit trust allows a tenant to defer the payment of rent under a lease (on arm's length terms) because of the financial impact of the coronavirus known as COVID-19 the asset is not an in-house asset of the fund in the 2021-22 income year when the rent was deferred, nor any future income years. | 5. Definitions: Expressions used in this determination have the same meaning as in the SISA and the SISR.", "Related_Explanatory_Statements": "LI 2022/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20223/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2020/1", "Title": "Superannuation Industry (Supervision) In-house Asset Determination - Intermediary Limited Recourse Borrowing Arrangement Determination 2020", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Super funds > In-house assets > 2020", "Date_of_Issue": "4 May 2020", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2020L00589", "Registration_Date": "19 May 2020", "Body": "1. Name of instrument: This determination is the Superannuation Industry (Supervision) In-house Asset Determination - Intermediary Limited Recourse Borrowing Arrangement Determination 2020. | 2. Commencement: This instrument commences on 24 September 2007. | 3. Application: This instrument applies to the trustee(s) of a self managed superannuation fund (fund) who has entered into the Intermediary Limited Recourse Borrowing Arrangement (Intermediary LRBA) (as defined in 5(b) below). | 4. Determination: For the purposes of paragraph 71(1)(f) of the Superannuation Industry (Supervision) Act 1993, if at a time: (a) an asset (the investment asset) of a fund is an investment in a related trust of the fund; and (b) the related trust is one described in paragraph 67A(1)(b) in connection with the Intermediary LRBA under which the trustee of the fund is maintaining a borrowing that is covered by subsection 67A(1); and (c) the only property of the related trust is the acquirable asset mentioned in paragraph 67A(1)(b); the investment asset is not an in-house asset of the fund at the time unless the acquirable asset mentioned in paragraph 67A(1)(b) would be an in-house asset of the fund if it were an asset of the fund at the time. (a) an asset (the investment asset) of a fund is an investment in a related trust of the fund; and (b) the related trust is one described in paragraph 67A(1)(b) in connection with the Intermediary LRBA under which the trustee of the fund is maintaining a borrowing that is covered by subsection 67A(1); and (c) the only property of the related trust is the acquirable asset mentioned in paragraph 67A(1)(b); the investment asset is not an in-house asset of the fund at the time unless the acquirable asset mentioned in paragraph 67A(1)(b) would be an in-house asset of the fund if it were an asset of the fund at the time. | 5. Definitions: (a) Expressions used in this determination have the same meaning as in the Superannuation Industry (Supervision) Act 1993 unless otherwise stated. (b) The Intermediary LRBA is an arrangement entered into by the parties which meets the following requirements: (1) a holding trust is established with members of a fund being the only trustees or shareholders and directors of the corporate trustee (Holding Trustee); (2) the trustee of the fund is a beneficiary of the holding trust; (3) the Holding Trustee holds an acquirable asset (Asset) on trust for the trustee of the fund, who is beneficially entitled to the Asset; (4) the Asset is a single acquirable asset (as referred to in subsection 67A(1)) that the trustee of the fund is allowed to acquire under the Superannuation Industry (Supervision) Act 1993; (5) the Holding Trustee enters into a borrowing as principal with a lender with the borrowing secured by a mortgage over the Asset; (6) the contract or deed of borrowing, referred to in paragraph (5), between the Holding Trustee and the lender may not limit the lenders right of recourse, under the contract or deed, to only the Asset in the event of default; (7) the lender may require that personal guarantees are given as part of the Intermediary LRBA; (8) the arrangement is established by a legally binding deed(s) under which the trustee of the fund and the Holding trustee agree, for: (i) the trustee of the fund to maintain all borrowing obligations entered into by the Holding Trustee in respect of the borrowing referred to in paragraph (5); (ii) the trustee of the fund is absolutely entitled to any income derived from the Asset, less fees, costs, charges and expenses incidental to the acquisition, holding or management of the Asset; (iii) the trustee of the fund has the right to acquire the legal title of the Asset on completion of the borrowing referred to in paragraph (5); (iv) the rights of the Holding Trustee or any Guarantors against the trustee of the fund in connection with default on the borrowing referred to in paragraph (5) is limited to the Asset. (9) the documentation referred to in paragraph (8) in connection to the borrowing referred to in paragraph (5), is disclosed to the lender at the time of the borrowing. (1) a holding trust is established with members of a fund being the only trustees or shareholders and directors of the corporate trustee (Holding Trustee); (2) the trustee of the fund is a beneficiary of the holding trust; (3) the Holding Trustee holds an acquirable asset (Asset) on trust for the trustee of the fund, who is beneficially entitled to the Asset; (4) the Asset is a single acquirable asset (as referred to in subsection 67A(1)) that the trustee of the fund is allowed to acquire under the Superannuation Industry (Supervision) Act 1993; (5) the Holding Trustee enters into a borrowing as principal with a lender with the borrowing secured by a mortgage over the Asset; (6) the contract or deed of borrowing, referred to in paragraph (5), between the Holding Trustee and the lender may not limit the lenders right of recourse, under the contract or deed, to only the Asset in the event of default; (7) the lender may require that personal guarantees are given as part of the Intermediary LRBA; (8) the arrangement is established by a legally binding deed(s) under which the trustee of the fund and the Holding trustee agree, for: (i) the trustee of the fund to maintain all borrowing obligations entered into by the Holding Trustee in respect of the borrowing referred to in paragraph (5); (ii) the trustee of the fund is absolutely entitled to any income derived from the Asset, less fees, costs, charges and expenses incidental to the acquisition, holding or management of the Asset; (iii) the trustee of the fund has the right to acquire the legal title of the Asset on completion of the borrowing referred to in paragraph (5); (iv) the rights of the Holding Trustee or any Guarantors against the trustee of the fund in connection with default on the borrowing referred to in paragraph (5) is limited to the Asset. (9) the documentation referred to in paragraph (8) in connection to the borrowing referred to in paragraph (5), is disclosed to the lender at the time of the borrowing. (i) the trustee of the fund to maintain all borrowing obligations entered into by the Holding Trustee in respect of the borrowing referred to in paragraph (5); (ii) the trustee of the fund is absolutely entitled to any income derived from the Asset, less fees, costs, charges and expenses incidental to the acquisition, holding or management of the Asset; (iii) the trustee of the fund has the right to acquire the legal title of the Asset on completion of the borrowing referred to in paragraph (5); (iv) the rights of the Holding Trustee or any Guarantors against the trustee of the fund in connection with default on the borrowing referred to in paragraph (5) is limited to the Asset.", "Related_Explanatory_Statements": "SPR 2020/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20201/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2020/2", "Title": "Self Managed Superannuation Funds (COVID-19 Rental income deferrals - In-house Asset Exclusion) Determination 2020", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Super funds > In-house assets > 2020", "Date_of_Issue": "13 November 2020", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2020L01482", "Registration_Date": "26 November 2020", "Body": "1. Name of instrument: This determination is the Self Managed Superannuation Funds (COVID-19 Rental income deferrals - In-house Asset Exclusion) Determination 2020. | 2. Commencement: This instrument commences the day after it is registered on the Federal Register of Legislation. | 3. Application: This instrument applies to the trustee(s) of a self-managed superannuation fund (fund) where the fund acquires or holds an asset that would be an in-house asset as a result of the rent payable under a lease as described in paragraphs 4(a) and (b) being deferred during one or both of the 2019-20 or 2020-21 income years. | 4. Determination: For the purposes of paragraph 71(1)(f) of the Superannuation Industry (Supervision) Act 1993, where during one or both of the 2019-20 or 2020-21 income years the fund: (a) allows a related party to defer the payment of rent under a lease agreement (on arm's length terms) because of the financial impact of the coronavirus known as COVID 19 which creates an asset held by the fund, or (b) holds an asset that is an interest in a company or unit trust which is not an in house asset under regulation 13.22B or regulation 13.22C of the Superannuation Industry (Supervision) Regulations 1994, and that company or unit trust allows a tenant to defer the payment of rent under a lease (on arm's length terms) because of the financial impact of the coronavirus known as COVID 19 the asset is not an in house asset of the fund in the 2019-20 or 2020-21 years when the rent was deferred nor any future income years. (a) allows a related party to defer the payment of rent under a lease agreement (on arm's length terms) because of the financial impact of the coronavirus known as COVID 19 which creates an asset held by the fund, or (b) holds an asset that is an interest in a company or unit trust which is not an in house asset under regulation 13.22B or regulation 13.22C of the Superannuation Industry (Supervision) Regulations 1994, and that company or unit trust allows a tenant to defer the payment of rent under a lease (on arm's length terms) because of the financial impact of the coronavirus known as COVID 19 the asset is not an in house asset of the fund in the 2019-20 or 2020-21 years when the rent was deferred nor any future income years. | 5. Definitions: Expressions used in this determination have the same meaning as in the Superannuation Industry (Supervision) Act 1993 and the Superannuation Industry (Supervision) Regulations 1994 .", "Related_Explanatory_Statements": "SPR 2020/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20202/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2023/29", "Title": "Superannuation Technical Determination No. 1 of 2023 – Actual and benchmark return formulae modifications", "Enabling_Act": "Superannuation Industry (Supervision) Regulations 1994", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Super funds > 2023", "Date_of_Issue": "4 August 2023", "Signatory": "Carmen Beverley-Smith Executive Director Superannuation Division", "Registration_Number": "F2023L01066", "Registration_Date": "7 August 2023", "Body": "1. Name of legislative instrument: This instrument is Superannuation Technical Determination No. 1 of 2023 – Actual and benchmark return formulae modifications. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. Note: The register may be accessed at www.legislation.gov.au . Note: The register may be accessed at www.legislation.gov.au . | 3. Authority: This instrument is made under subregulations 9AB.12(4A) and 9AB.14(9A) of the Superannuation Industry (Supervision) Regulations 1994. | 4. Definitions: In this instrument: Act means Superannuation Industry (Supervision) Act 1993. actual return formula means the formula specified in subregulation 9AB.12(2) of the Regulations. benchmark return formula means the formula specified in subregulation 9AB.14(2) of the Regulations. change of lifestage, in relation to a lifecycle Part 6A product, means if the following circumstances exist: (a) the product has particular lifestages at the end of a quarter in a lookback period for the product in respect of a financial year; and (b) the product has different lifestages at the end of a later quarter in the lookback period. Note 1: A later quarter mentioned in paragraph (b) must immediately follow the quarter mentioned in paragraph (a). Note 2: For the lookback period, a lifecycle Part 6A product may undergo one or more changes of lifestage. change event means the date of a change of lifestage in relation to a lifecycle Part 6A product other than due to: (a) the deletion of a lifestage catering to an older membership cohort due to insufficient members; or (b) the creation of a lifestage to cater for a younger membership cohort. day X means the day prior to the change event. lifecycle Part 6A product has the meaning given in regulation 9AB.3 of the Regulations. lookback period has the meaning given in regulation 9AB.6 of the Regulations. MySuper product has the meaning given in subsection 10(1) of the Act. Part 6A product has the meaning given in section 60B of the Act. Regulations means the Superannuation Industry (Supervision) Regulations 1994. (a) the product has particular lifestages at the end of a quarter in a lookback period for the product in respect of a financial year; and (b) the product has different lifestages at the end of a later quarter in the lookback period. (a) the deletion of a lifestage catering to an older membership cohort due to insufficient members; or (b) the creation of a lifestage to cater for a younger membership cohort. | 5. Application: This instrument applies to an RSE licensee of a superannuation entity that offers a Part 6A product that is both a MySuper product and a lifecycle Part 6A product. | 6. Circumstances where modifications to the formulae applies: The modifications to the actual return formula and benchmark return formula specified in sections 7 and 8 apply to a lifecycle Part 6A product if there has been a change of lifestage. | 7. Modifications to the actual return formula: (1) The actual return for a lifecycle Part 6A product is the amount calculated using the actual return formula, as modified in the way specified in subsection (2). (2) In relation to a quarter during which a change event occurs, modify the actual return formula by substituting the definition of \"lifestage weight\" in subregulation 9AB.4(1) with: \"(1) The lifestage weight of a Part 6A product for the period from: (a) the beginning of the quarter to Day X is: (i) the market value at the end of the previous quarter of all investments supporting the Part 6A product that are referable to the lifestage; divided by; (ii) the market value at the end of the previous quarter of all investments supporting the Part 6A product that are referable to a lifestage of the Part 6A product; (b) the change event to the end of the quarter is: (i) the market value at the end of the current quarter of all investments supporting the Part 6A product that are referable to the lifestage; divided by; (ii) the market value at the end of the current quarter of all investments supporting the Part 6A product that are referable to a lifestage of the Part 6A product.\" (a) the beginning of the quarter to Day X is: (i) the market value at the end of the previous quarter of all investments supporting the Part 6A product that are referable to the lifestage; divided by; (ii) the market value at the end of the previous quarter of all investments supporting the Part 6A product that are referable to a lifestage of the Part 6A product; (b) the change event to the end of the quarter is: (i) the market value at the end of the current quarter of all investments supporting the Part 6A product that are referable to the lifestage; divided by; (ii) the market value at the end of the current quarter of all investments supporting the Part 6A product that are referable to a lifestage of the Part 6A product.\" (i) the market value at the end of the previous quarter of all investments supporting the Part 6A product that are referable to the lifestage; (ii) the market value at the end of the previous quarter of all investments supporting the Part 6A product that are referable to a lifestage of the Part 6A product; (i) the market value at the end of the current quarter of all investments supporting the Part 6A product that are referable to the lifestage; (ii) the market value at the end of the current quarter of all investments supporting the Part 6A product that are referable to a lifestage of the Part 6A product.\" | 8. Modifications to the benchmark return formula b: (1) The benchmark return for a lifecycle Part 6A product is the amount calculated using the benchmark return formula, as modified in the way specified in subsections (2) to (5). (2) In relation to a quarter during which a change event occurs, modify the benchmark return formula by substituting the definition of \"lifestage weight\" in subregulation 9AB.4(1) of the Regulations with: \"(1) The lifestage weight of a Part 6A product for the period from: (a) the beginning of the quarter to Day X is: (i) the market value at the end of the previous quarter of all investments supporting the Part 6A product that are referable to the lifestage; divided by; (ii) the market value at the end of the previous quarter of all investments supporting the Part 6A product that are referable to a lifestage of the Part 6A product; (b) the change event to the end of the quarter is: (i) the market value at the end of the current quarter of all investments supporting the Part 6A product that are referable to the lifestage; divided by; (ii) the market value at the end of the current quarter of all investments supporting the Part 6A product that are referable to a lifestage of the Part 6A product.\" (a) the beginning of the quarter to Day X is: (i) the market value at the end of the previous quarter of all investments supporting the Part 6A product that are referable to the lifestage; divided by; (ii) the market value at the end of the previous quarter of all investments supporting the Part 6A product that are referable to a lifestage of the Part 6A product; (b) the change event to the end of the quarter is: (i) the market value at the end of the current quarter of all investments supporting the Part 6A product that are referable to the lifestage; divided by; (ii) the market value at the end of the current quarter of all investments supporting the Part 6A product that are referable to a lifestage of the Part 6A product.\" (i) the market value at the end of the previous quarter of all investments supporting the Part 6A product that are referable to the lifestage; (ii) the market value at the end of the previous quarter of all investments supporting the Part 6A product that are referable to a lifestage of the Part 6A product; (i) the market value at the end of the current quarter of all investments supporting the Part 6A product that are referable to the lifestage; (ii) the market value at the end of the current quarter of all investments supporting the Part 6A product that are referable to a lifestage of the Part 6A product.\" (3) In relation to a quarter during which a change event occurs, for the part of a quarter from change event to end of the quarter, modify the benchmark return formula by substituting \"SAA a,j,t-1 \" with \"SAA a,j,t \". (4) Subsection (5) applies if a change event occurs at a time other than the end of a quarter. (5) For the purposes of the definition of index in regulation 9AB.5A of the Regulations, if the value of the assumed index for a covered asset class with 'unlisted' in its description in the table in subregulation 9AB.17(7) of the Regulations is not available on Day X, for the periods from: (a) the start of the quarter to Day X; and (b) the change event to the end of the quarter, derive an index value at Day X through linear interpolation using the index values available immediately before and after Day X. Note: The derived index value will then be used in the formula specified in the definition of index in regulation 9AB.5A of the Regulations to calculate an index amount. The index amount will in turn be used in the benchmark return formula. (a) the start of the quarter to Day X; and (b) the change event to the end of the quarter, derive an index value at Day X through linear interpolation using the index values available immediately before and after Day X. Note: The derived index value will then be used in the formula specified in the definition of index in regulation 9AB.5A of the Regulations to calculate an index amount. The index amount will in turn be used in the benchmark return formula.", "Related_Explanatory_Statements": "LI 2023/29 – Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202329/00001", "Unmatched_Content": "Interpretation: Act means the Superannuation Industry (Supervision) Act 1993. | APRA means the Australian Prudential Regulation Authority. RSE licensee has the meaning given in section 10(1) of the Act."}
{"Instrument_Reference": "SPR 2021/3", "Title": "Superannuation Data and Payment Standards (Release Authorities, and SMSF Rollovers) Amendment 2021", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Super funds > 2021", "Date_of_Issue": "9 March 2021", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2021L00361", "Registration_Date": "29 March 2021", "Body": "1 Name of Standard: This Standard is the Superannuation Data and Payment Standards (Release Authorities, and SMSF Rollovers) Amendment 2021. | 2. Commencement: This Standard commences on the day after its registration on the Federal Register of Legislation. | 3. Application: This Standard applies to trustees of regulated superannuation funds and approved deposit funds that are required to comply with the Superannuation Data and Payment Standards 2012 (F2016C01040) registered on 9 December 2016. | 4. What this Standard does: This Standard amends clause 2, clause 4, clause 5, clause 6, clause 8 and clause 9 of the Superannuation Data and Payment Standards 2012. This Standard requires trustees of self-managed superannuation funds (SMSFs) to comply with the Superannuation Data and Payment Standards 2012 in relation to rollovers and transfers that are requested on or after 31 March 2021. This Standard also requires trustees of both SMSFs and APRA-regulated superannuation entities, in relation to release authorities issued on or after 31 March 2021 by the Commissioner of Taxation under Division 131 of Schedule 1 to the Taxation Administration Act 1953, to comply with the Superannuation Data and Payment Standards 2012. However, this Standard does not apply to a release authority issued by the Commissioner on or after 31 March 2021 where the release authority is issued outside of requirements of the Superannuation Data and Payment Standards 2012. This Standard repeals Schedule 1 to the Superannuation Data and Payment Standards 2012. | 5. Amendment: The following amendments are made to clause 2, clause 4, clause 5, clause 6, clause 8 and clause 9 of the Superannuation Data and Payment Standards 2012 and repeals Schedule 1 to the Superannuation Data and Payment Standards 2012 : Clause 2 Omit the words: Federal Register of Legislative Instruments Substitute the words: Federal Register of Legislation Clause 4 Omit subclause 4(a) Insert: trustees of APRA-regulated superannuation entities; Subclause 4(b), omit all Substitute: (b) trustees of self-managed superannuation funds (SMSFs) except in relation to: (i) receiving contributions from employers that are related parties of the SMSF; and (ii) information or payments required under the Superannuation (Unclaimed Money and Lost Members) Act 1999. (i) receiving contributions from employers that are related parties of the SMSF; and (ii) information or payments required under the Superannuation (Unclaimed Money and Lost Members) Act 1999. Clause 5 After subclause 5(d) insert: (da) a trustee of an SMSF, in relation to rollovers and transfers as the transferring fund or receiving fund, requested on and after 31 March 2021; (db) a trustee of an APRA-regulated superannuation entity or an SMSF, in relation to a release authority issued by the Commissioner of Taxation under Division 131 of Schedule 1 to the Taxation Administration Act 1953, on and after 31 March 2021; Clause 6 Omit: This Standard does not apply to an APRA-regulated superannuation entity in relation to a closed product . Closed product for the purposes of clause 6, means a product that does not receive any contributions or rollovers, whether from an existing member or any other person, but that may rollover or transfer a member's withdrawal benefit to another superannuation entity. After: 6 The Standard does not apply to certain transactions Insert: This Standard does not apply to: (a) an APRA-regulated superannuation entity in relation to a closed product . (b) a rollover or transfer from a regulated superannuation fund or approved deposit fund if, when the transaction occurs, the superannuation entity is non-complying. (c) a trustee of a regulated superannuation fund or approved deposit fund that has received a release authority issued on or after 31 March 2021 by the Commissioner of Taxation under Division 131 of Schedule 1 to the Taxation Administration Act 1953 outside of this Standard. (a) an APRA-regulated superannuation entity in relation to a closed product . (b) a rollover or transfer from a regulated superannuation fund or approved deposit fund if, when the transaction occurs, the superannuation entity is non-complying. (c) a trustee of a regulated superannuation fund or approved deposit fund that has received a release authority issued on or after 31 March 2021 by the Commissioner of Taxation under Division 131 of Schedule 1 to the Taxation Administration Act 1953 outside of this Standard. Clause 8 Omit subclause 8(d) Clause 9 Terms used in this Standard Omit subclause 9(c): Before: (a) medium to large employer , has the meaning given by subitem 20(4), and determined at the time under subitem 20(2), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (a) medium to large employer , has the meaning given by subitem 20(4), and determined at the time under subitem 20(2), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. Insert: (a) APRA-regulated superannuation entity means an approved deposit fund or a regulated superannuation fund, but not a self-managed superannuation fund. (b) Closed product for the purposes of clause 6, means a product that does not receive any contributions or rollovers, whether from an existing member or any other person, but that may rollover or transfer a member's withdrawal benefit to another superannuation entity. (a) APRA-regulated superannuation entity means an approved deposit fund or a regulated superannuation fund, but not a self-managed superannuation fund. (b) Closed product for the purposes of clause 6, means a product that does not receive any contributions or rollovers, whether from an existing member or any other person, but that may rollover or transfer a member's withdrawal benefit to another superannuation entity. Amend: Existing (a) and (b) to (c) and (d) below: (c) medium to large employer , has the meaning given by subitem 20(4), and determined at the time under subitem 20(2), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (d) small employer has the meaning given by subitem 20(4), and determined at the time under subitem 20(3), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (c) medium to large employer , has the meaning given by subitem 20(4), and determined at the time under subitem 20(2), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (d) small employer has the meaning given by subitem 20(4), and determined at the time under subitem 20(3), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. SCHEDULE 1 - TRANSITIONAL ARRANGEMENTS Omit this Schedule", "Related_Explanatory_Statements": "SPR 2021/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This Standard repeals Schedule 1 to the Superannuation Data and Payment Standards 2012.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20213/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2016/1", "Title": "Superannuation Data and Payment Standards (Payments and Information from the Commissioner of Taxation) Amendment 2016", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Super funds > 2016", "Date_of_Issue": "18 October 2016", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2016L01737", "Registration_Date": "11 November 2016", "Body": "1 Name of Standard: This Standard is the Superannuation Data and Payment Standards (Payments and Information from the Commissioner of Taxation) Amendment 2016. | 2. Commencement: This Standard commences on the day after its registration on the Federal Register of Legislative Instruments. | 3. Application: This Standard applies to employers and trustees of superannuation entities that are required to comply with the Superannuation Data and Payment Standards (F2014C00783). | 4. What this Standard does: This Standard amends clause 5 of the Superannuation Data and Payment Standards 2012. | 5. Amendment: The following amendment is made to clause 5 of the Superannuation Data and Payment Standards 2012 : (a) Clause 5 Omit; substitute: 5 When the Standard applies Subject to clause 6, this Standard applies to conduct by an entity as follows: (a) a trustee of an APRA-regulated superannuation entity, in relation to rollovers and transfers as the transferring fund or receiving fund, on and after 1 July 2013; (b) a trustee of an APRA-regulated superannuation entity, in relation to receiving contributions from employers on and after 1 July 2014; (c) a trustee of an APRA-regulated superannuation entity, in relation to receiving payments from, and returning amounts required to be repaid to, the Commissioner of Taxation on and after 14 November 2016; (d) a trustee of an SMSF, in relation to receiving contributions from employers that are not related parties of the SMSF on and after 1 July 2014; (e) a medium to large employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2014; and (f) a small employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2015. (a) a trustee of an APRA-regulated superannuation entity, in relation to rollovers and transfers as the transferring fund or receiving fund, on and after 1 July 2013; (b) a trustee of an APRA-regulated superannuation entity, in relation to receiving contributions from employers on and after 1 July 2014; (c) a trustee of an APRA-regulated superannuation entity, in relation to receiving payments from, and returning amounts required to be repaid to, the Commissioner of Taxation on and after 14 November 2016; (d) a trustee of an SMSF, in relation to receiving contributions from employers that are not related parties of the SMSF on and after 1 July 2014; (e) a medium to large employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2014; and (f) a small employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2015.", "Related_Explanatory_Statements": "SPR 2016/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20161/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2012/1", "Title": "Superannuation Data and Payment Standards 2012", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Super funds > 2012", "Date_of_Issue": "24 December 2012", "Signatory": "Signed by Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2021C00357", "Registration_Date": "27 April 2021", "Body": "1. Name of Standard: This Standard is the Superannuation Data and Payment Standards 2012. | 3 Application: This Standard determines the standards (superannuation data and payment standards [1] ) relating to superannuation data and payment matters [2] for the purposes of the Superannuation Industry (Supervision) Act 1993. | 4 Who is covered by this Standard: The superannuation data and payment standards are applicable to [3] : (a) trustees of APRA-regulated superannuation entities; (b) trustees of self-managed superannuation funds (SMSFs) except in relation to: (i) receiving contributions from employers that are related parties of the SMSF; and (ii) information or payments required under the Superannuation (Unclaimed Money and Lost Members) Act 1999. (c) employers in their dealings with superannuation entities except for contributions made by an employer for an employee to an SMSF where the employer is a related party of the SMSF. (a) trustees of APRA-regulated superannuation entities; (b) trustees of self-managed superannuation funds (SMSFs) except in relation to: (i) receiving contributions from employers that are related parties of the SMSF; and (ii) information or payments required under the Superannuation (Unclaimed Money and Lost Members) Act 1999. (c) employers in their dealings with superannuation entities except for contributions made by an employer for an employee to an SMSF where the employer is a related party of the SMSF. | 5 When the Standard applies: Subject to clause 6, this Standard applies to conduct by an entity as follows: (a) a trustee of an APRA-regulated superannuation entity, in relation to rollovers and transfers as the transferring fund or receiving fund, on and after 1 July 2013; (b) a trustee of an APRA-regulated superannuation entity, in relation to receiving contributions from employers, on and after 1 July 2014; (c) a trustee of an APRA-regulated superannuation entity, in relation to receiving payments from, and returning amounts required to be repaid to, the Commissioner of Taxation on and after 14 November 2016; (d) a trustee of an SMSF, in relation to receiving contributions from employers that are not related parties of the SMSF on and after 1 July 2014; (da) a trustee of an SMSF, in relation to rollovers and transfers as the transferring fund or receiving fund, requested on and after 31 March 2021; (db) a trustee of an APRA-regulated superannuation entity or an SMSF, in relation to a release authority issued by the Commissioner of Taxation under Division 131 of Schedule 1 to the Taxation Administration Act 1953, on and after 31 March 2021; (e) a medium to large employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2014; and (f) a small employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2015. (a) a trustee of an APRA-regulated superannuation entity, in relation to rollovers and transfers as the transferring fund or receiving fund, on and after 1 July 2013; (b) a trustee of an APRA-regulated superannuation entity, in relation to receiving contributions from employers, on and after 1 July 2014; (c) a trustee of an APRA-regulated superannuation entity, in relation to receiving payments from, and returning amounts required to be repaid to, the Commissioner of Taxation on and after 14 November 2016; (d) a trustee of an SMSF, in relation to receiving contributions from employers that are not related parties of the SMSF on and after 1 July 2014; (da) a trustee of an SMSF, in relation to rollovers and transfers as the transferring fund or receiving fund, requested on and after 31 March 2021; (db) a trustee of an APRA-regulated superannuation entity or an SMSF, in relation to a release authority issued by the Commissioner of Taxation under Division 131 of Schedule 1 to the Taxation Administration Act 1953, on and after 31 March 2021; (e) a medium to large employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2014; and (f) a small employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2015. | 6 The Standard does not apply to certain transactions: This Standard does not apply to: (a) an APRA-regulated superannuation entity in relation to a closed product. (b) a rollover or transfer from a regulated superannuation fund or approved deposit fund if, when the transaction occurs, the superannuation entity is non-complying. (c) a trustee of a regulated superannuation fund or approved deposit fund that has received a release authority issued on or after 31 March 2021 by the Commissioner of Taxation under Division 131 of Schedule 1 to the Taxation Administration Act 1953 outside of this Standard. (a) an APRA-regulated superannuation entity in relation to a closed product. (b) a rollover or transfer from a regulated superannuation fund or approved deposit fund if, when the transaction occurs, the superannuation entity is non-complying. (c) a trustee of a regulated superannuation fund or approved deposit fund that has received a release authority issued on or after 31 March 2021 by the Commissioner of Taxation under Division 131 of Schedule 1 to the Taxation Administration Act 1953 outside of this Standard. 7 This Standard incorporates by reference documents or content on a website as existing from time to time (a) A reference to a document in a Schedule to this Standard is a reference to that document by that name published from time to time by the Commissioner of Taxation and available at www.ato.gov.au . (b) A reference to document or content on a website in a document referred to in paragraph 7(a) of this Standard, is a reference to that document or that content at that website address as it exists from time to time. (c) This Standard incorporates by reference the documents referred to in paragraph 7(a) and the documents and content on websites referred to in paragraph 7(b) of this Standard. (a) A reference to a document in a Schedule to this Standard is a reference to that document by that name published from time to time by the Commissioner of Taxation and available at www.ato.gov.au . (b) A reference to document or content on a website in a document referred to in paragraph 7(a) of this Standard, is a reference to that document or that content at that website address as it exists from time to time. (c) This Standard incorporates by reference the documents referred to in paragraph 7(a) and the documents and content on websites referred to in paragraph 7(b) of this Standard. | 8 Complying with the superannuation data and payment standards: (a) A trustee of a superannuation entity deals with payments and information relating to a member of a superannuation entity, or a person for whose benefit a contribution to the superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [4] (b) An employer deals with payments and information relating to an employee, for whose benefit a contribution to a superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [5] (c) The documents referred to in paragraphs 8(a) and 8(b) are those referred to in clause 7 of this Standard. (a) A trustee of a superannuation entity deals with payments and information relating to a member of a superannuation entity, or a person for whose benefit a contribution to the superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [4] (b) An employer deals with payments and information relating to an employee, for whose benefit a contribution to a superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [5] (c) The documents referred to in paragraphs 8(a) and 8(b) are those referred to in clause 7 of this Standard. | 9 Terms used in this Standard: Unless otherwise defined in this clause, terms and phrases used in this Standard have the same meaning as the Superannuation Industry (Supervision) Act 1993 or Superannuation Industry (Supervision) Regulations 1994, as applicable. (a) APRA-regulated superannuation entity means an approved deposit fund or a regulated superannuation fund, but not a self-managed superannuation fund. (b) Closed product for the purposes of clause 6, means a product that does not receive any contributions or rollovers, whether from an existing member or any other person, but that may rollover or transfer a member's withdrawal benefit to another superannuation entity. (c) medium to large employer, has the meaning given by subitem 20(4), and determined at the time under subitem 20(2), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (d) small employer has the meaning given by subitem 20(4), and determined at the time under subitem 20(3), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (a) APRA-regulated superannuation entity means an approved deposit fund or a regulated superannuation fund, but not a self-managed superannuation fund. (b) Closed product for the purposes of clause 6, means a product that does not receive any contributions or rollovers, whether from an existing member or any other person, but that may rollover or transfer a member's withdrawal benefit to another superannuation entity. (c) medium to large employer, has the meaning given by subitem 20(4), and determined at the time under subitem 20(2), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (d) small employer has the meaning given by subitem 20(4), and determined at the time under subitem 20(3), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. The terms and definitions that apply for the purpose of the documents referred to in Schedules 3, 4(a), 4(b), 5 and 6 are those terms and definitions as set out in the document Data and Payment Standards - Superannuation Terms and Definitions as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The payment methods to be used are those payment methods as set out in the document Data and Payment Standards - Payment Methods as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The contribution and registration message specifications are those set out in the document Data and Payment Standards - Contributions Message Implementation Guide as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The rollover message specifications are those set out in the document Data and Payment Standards - Rollover Message Implementation Guide as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The message orchestration and profiles are those set out in the document Data and Payment Standards - Message Orchestration and Profiles as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The error code management to be used is set out in the document Data and Payment Standards - Error Code Management as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The Superannuation Data and Payment Standards 2012 (in force under subsection 34K(3) of the Superannuation Industry (Supervision) Act 1993)) as shown in this compilation is amended as indicated in the Tables below. Title Date of FRLI registration Date of commencement Application, saving and transitional provisions Superannuation Data and Payment Standards 2012 11 January 2013 (see F2013L00041) 12 January 2013 Clause 3 Superannuation Data and Payment Standards (Minor Amendments) 2013 31 May 2013 (see F2013L00879) 1 June 2013 Clause 3 Superannuation Data and Payment Standards (Contribution Transitional Arrangements) Amendment 2014 27 May 2014 (see F2014L00608) 28 May 2014 Clause 3 Superannuation Data and Payment Standards (Payments and Information from the Commissioner of Taxation) Amendment 2016 11 November 2016 (see F2016L01737) 12 November 2016 Clause 5 Superannuation Data and Payment Standards (Release Authorities, and SMSF Rollovers) Amendment 2021 29 March 2021 (F2021L00361) 30 March 2021 Clause 3 This endnote sets out the amendment history of the Superannuation Data and Payment Standards 2012. Provision affected How affected Clause 2 rep. LA s 48D am. F2021L00361 (amdt never applied (s 5)) Clause 4 am. F2014L00608; F2021L00361 ed. C4 Clause 5 am. F2013L00879; F2016L01737; F2021L00361 Clause 6 am. F2021L00361 ed. C4 Clause 7 am. F2013L00879 Clause 8 am. F2021L00361 Clause 9 am. F2013L00879; F2021L00361 Schedule 1 am. F2013L00879 rep. F2021L00361 Schedule 4(a) Schedule 4(A) heading rep. F2013L00879 Schedule 4(a) heading ad. F2013L00879 Schedule 4(b) Schedule 4(B) heading rep. F2013L00879 Schedule 4(b) heading ad. F2013L00879 ad. = added or inserted am. = amended amdt = amendment C[x] = Compilation No. x ed. = editorial change LA = Legislation Act 2003 rep. = repealed rs. = repealed and substituted The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date. If the compilation includes editorial changes, the notes will include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel. The editorial change amendments can be given effect as intended and incorporated into the compiled law and the abbreviation \"ed\" will be added to the details of the amendment in the Table of Amendments. In preparing this compilation for registration, the following kinds of editorial change(s) were made under the Legislation Act 2003. Paragraph 4(a) Kind of editorial change Show the effect of an amendment of the instrument Details of editorial change Section 5 of the Superannuation Data and Payment Standards (Release Authorities, and SMSF Rollovers) Amendment 2021 provides, in part, as follows: Clause 4 Omit subclause 4(a) Insert: trustees of APRA-regulated superannuation entities; The substituted paragraph does not contain a reference to the paragraph lettering. This compilation was editorially changed to show the effect of an amendment of the instrument by inserting \"(a)\" at the beginning of the paragraph. Clause 6 Kind of editorial change Give effect to the misdescribed amendment as intended Details of editorial change Section 5 of the Superannuation Data and Payment Standards (Release Authorities, and SMSF Rollovers) Amendment 2021 provides, in part, as follows: Clause 6 Omit: This Standard does not apply to an APRA-regulated superannuation entity in relation to a closed product. Closed product for the purposes of clause 6, means a product that does not receive any contributions or rollovers, whether from an existing member or any other person, but that may rollover or transfer a member's withdrawal benefit to another superannuation entity. However, there is no comma following \"clause 6\" in the definition of closed product in clause 6. This compilation was editorially changed to omit the text in clause 6 to give effect to the misdescribed amendment as intended.", "Related_Explanatory_Statements": "[1] | [2] | [3] | [4] | [5] | SPR 2012/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20121C4/00001", "Unmatched_Content": "[1] Subsection 34K(3) of the Superannuation Industry (Supervision) Act 1993. | [2] As defined in subsections 34K(5) and (6) of the Superannuation Industry (Supervision) Act 1993. | [3] See subsection 34K(3) of the Superannuation Industry (Supervision) Act 1993 and Divisions 6.5 and 7.2 of the Superannuation Industry (Supervision) Regulations 1994. | [4] See also paragraph 34M(1)(b) of the Superannuation Industry (Supervision) Act 1993. | [5] See also paragraph 34N(1)(b) of the Superannuation Industry (Supervision) Act 1993."}
{"Instrument_Reference": "SPR 2007/2", "Title": "Superannuation Industry (Supervision) Act approval of provision of benefits (No.1) 2007", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993 and Acts Interpretation Act 1901", "Document_Type": "Determination", "Topic_Category": "Current > Superannuation > Super funds > 2007", "Date_of_Issue": "6 December 2007", "Signatory": "Raelene Vivian Deputy Commissioner of Taxation", "Registration_Number": "F2007L04697", "Registration_Date": "12 December 2007", "Body": "1. Name of Determination: This determination is the Superannuation Industry (Supervision) Act approval of provision of benefits (No.1) 2007. | 2. Commencement: This instrument comes into force from the day after registration on the Federal Register of Legislative Instruments. | 3. What this Instrument does: 1. The provision of benefits for or in respect of each member of the fund which Part 6 of the Superannuation Industry (Supervision) Regulations 1994. (a) permits to be paid (by being cashed, rolled over or transferred); or (b) requires to be paid; when, to the extent that, and to the persons to whom, the fund is permitted or required under Part 6 to pay them. (a) permits to be paid (by being cashed, rolled over or transferred); or (b) requires to be paid; when, to the extent that, and to the persons to whom, the fund is permitted or required under Part 6 to pay them. 2. The provision of benefits referred to in paragraph 1 includes: (a) provision pursuant to Part 6 of the Superannuation Industry (Supervision) Regulations 1994 as modified by the Australian Taxation Office under section 332 of the Superannuation Industry (Supervision) Act 1993; and (b) provision pursuant to Part 6 of the Superannuation Industry (Supervision) Regulations 1994 where the provision of the benefit is facilitated by an exemption made by the Australian Taxation Office under section 328 of the Superannuation Industry (Supervision) Act 1993. (a) provision pursuant to Part 6 of the Superannuation Industry (Supervision) Regulations 1994 as modified by the Australian Taxation Office under section 332 of the Superannuation Industry (Supervision) Act 1993; and (b) provision pursuant to Part 6 of the Superannuation Industry (Supervision) Regulations 1994 where the provision of the benefit is facilitated by an exemption made by the Australian Taxation Office under section 328 of the Superannuation Industry (Supervision) Act 1993.", "Related_Explanatory_Statements": "SPR 2007/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20072/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SIS Modification Declaration 2006/1", "Title": "", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Superannuation Industry (Supervision) modification declaration No. 1 of 2006", "Topic_Category": "Current > Superannuation > Super funds > 2006", "Date_of_Issue": "28 April 2006", "Signatory": "Thomas Karp Executive General Manager Supervisory Support Division", "Registration_Number": "F2006L01284", "Registration_Date": "1 May 2006", "Body": "1. Division 6.7 is modified by including, after subregulation 6.42(2):: 6.42A Transitional arrangements for splittable contributions 1. Subject to subregulation (2), if a regulated superannuation fund (the receiving fund) receives before 1 July 2006 an amount rolled over or transferred by another regulated superannuation fund (the transferring fund), and that amount includes an amount that was a splittable contribution in the transferring fund, the amount that was a splittable contribution is taken to be a splittable contribution in the receiving fund. 2. Subregulation (1) does not apply where: (a) the transferring fund is a self managed superannuation fund; or (b) the amount is rolled over or transferred pursuant to regulation 6.45; or (c) the trustee of a transferring fund has given effect to an application under subregulation 6.44(1) from the member in respect of whom the rollover or transfer was received. 1. Subject to subregulation (2), if a regulated superannuation fund (the receiving fund) receives before 1 July 2006 an amount rolled over or transferred by another regulated superannuation fund (the transferring fund), and that amount includes an amount that was a splittable contribution in the transferring fund, the amount that was a splittable contribution is taken to be a splittable contribution in the receiving fund. 2. Subregulation (1) does not apply where: (a) the transferring fund is a self managed superannuation fund; or (b) the amount is rolled over or transferred pursuant to regulation 6.45; or (c) the trustee of a transferring fund has given effect to an application under subregulation 6.44(1) from the member in respect of whom the rollover or transfer was received. (a) the transferring fund is a self managed superannuation fund; or (b) the amount is rolled over or transferred pursuant to regulation 6.45; or (c) the trustee of a transferring fund has given effect to an application under subregulation 6.44(1) from the member in respect of whom the rollover or transfer was received.", "Related_Explanatory_Statements": "Explanatory Memorandum to SIS Modification Declaration 2006/1", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLM/SIMD20061/00001", "Unmatched_Content": "This declaration comes into force upon registration of this instrument on the Federal Register of Legislative Instruments. | Interpretation: APRA means the Australian Prudential Regulation Authority. Federal Register of Legislative Instruments means the register established under section 20 of the Legislative Instruments Act 2003 . Regulations means the Superannuation Industry (Supervision) Regulations 1994 ."}
{"Instrument_Reference": "SIS Modification Declaration 2006/3", "Title": "not a breach of regulation 6.21 as modified", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Superannuation Industry (Supervision) modification declaration No. 3 of 2006", "Topic_Category": "Current > Superannuation > Super funds > 2006", "Date_of_Issue": "29 June 2006", "Signatory": "Thomas Karp Executive General Manager Supervisory Support Division", "Registration_Number": "F2006L02152", "Registration_Date": "30 June 2006", "Body": "The declaration comes into force upon registration on the Federal Register of Legislative Instruments. | In this Instrument | APRA means the Australian Prudential Regulation Authority. | Federal Register of Legislative Instruments means the register established under section 20 of the Legislative Instruments Act 2003 . | Regulations means the Superannuation Industry (Supervision) Regulations 1994 . | Trustees of regulated superannuation funds | Regulation 6.21 is to have effect in relation to trustees and members of superannuation entities as if it was modified, by inserting after subregulation 6.21(1C) (as inserted by Modification Declaration No 24): \"6.21(1D) During the period 10 May 2006 to 30 June 2007: (i) a member's benefits in a regulated superannuation fund (other than the member's post-65 employer-financed benefits) are not required to be cashed in accordance with paragraphs 6.21(1)(a), 6.21(1)(b) or 6.21(1) (c); and (ii) a member's post-65 employer-financed benefits are not required to be cashed in accordance with paragraphs 6.21(1A)(a) or 6.21(1A)(b). 6.21(1E) The cashing of a member's benefits (including the member's post-65 employer-financed benefits) by a trustee during the period 10 May 2006 to the date of registration of this modification declaration is not a breach of regulation 6.21 as modified. | \"6.21(1D) During the period 10 May 2006 to 30 June 2007: (i) a member's benefits in a regulated superannuation fund (other than the member's post-65 employer-financed benefits) are not required to be cashed in accordance with paragraphs 6.21(1)(a), 6.21(1)(b) or 6.21(1) (c); and (ii) a member's post-65 employer-financed benefits are not required to be cashed in accordance with paragraphs 6.21(1A)(a) or 6.21(1A)(b). 6.21(1E) The cashing of a member's benefits (including the member's post-65 employer-financed benefits) by a trustee during the period 10 May 2006 to the date of registration of this modification declaration is not a breach of regulation 6.21 as modified. | (i) a member's benefits in a regulated superannuation fund (other than the member's post-65 employer-financed benefits) are not required to be cashed in accordance with paragraphs 6.21(1)(a), 6.21(1)(b) or 6.21(1) (c); and (ii) a member's post-65 employer-financed benefits are not required to be cashed in accordance with paragraphs 6.21(1A)(a) or 6.21(1A)(b).", "Related_Explanatory_Statements": "Explanatory Memorandum to SIS Modification Declaration 2006/3", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLM/SIMD20063/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2018/1", "Title": "Taxation Administration Member Account Attribute Service - the Reporting of Information relating to Superannuation Account Phases and Attributes 2018 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Super providers > Reporting > 2018", "Date_of_Issue": "28 February 2018", "Signatory": "James O'Halloran Deputy Commissioner Superannuation", "Registration_Number": "F2018L00467", "Registration_Date": "5 April 2018", "Body": "1. Name of instrument: This determination is the Taxation Administration Member Account Attribute Service - the Reporting of Information relating to Superannuation Account Phases and Attributes 2018 . | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation and will apply from 1 April 2018. | 3. Authority: This determination is made under sections 390-5 and 390-20 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953). | 4. Repeal of previous instrument: Legislative instrument F2017L00142 Reporting of all new member accounts and closed member accounts by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) in accordance with the Taxation Administration Act 1953 registered 22 February 2017 is repealed on the commencement of this instrument. | 5. Application: This instrument applies to every superannuation provider in relation to a superannuation plan (excluding a self managed superannuation fund) and every life insurance company that is required to lodge a Member Account Attribute Service (MAAS) form. The MAAS form is the approved form for the giving of a statement to the Commissioner under section 390-5 and section 390-20 of Schedule 1 to the TAA 1953 in relation to an individual's superannuation account phases and attributes. The MAAS form, the statement is required to be lodged no later than 5 business days after the day on which an account is opened or a life insurance policy is first held or such later date as the Commissioner of Taxation may allow. A MAAS form is also required to be lodged no later than 5 business days after the day on which any changes to the superannuation account phases and/or attributes relating to the account or policy occur, or such later date as the Commissioner of Taxation may allow. | 6. Definitions: 'Superannuation provider', 'superannuation interest', 'superannuation plan' and 'life insurance company' take their meanings from the Income Tax Assessment Act 1997. 'Approved form' takes its meaning from TAA 1953", "Related_Explanatory_Statements": "SPR 2018/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20181/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2018/2", "Title": "Taxation Administration Member Account Transaction Service - the Reporting of Information Relating to Superannuation Account Transactions 2018", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Super providers > Reporting > 2018", "Date_of_Issue": "24 May 2018", "Signatory": "Deputy Commissioner Superannuation", "Registration_Number": "F2018L00906", "Registration_Date": "27 June 2018", "Body": "1. Name of instrument: This determination is the Taxation Administration Member Account Transaction Service - the Reporting of Information Relating to Superannuation Account Transactions 2018. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation and will apply from 1 July 2018. | 3. Authority: This determination is made under sections 390-5 and 390-20 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953). | 4. Application: This instrument applies to every superannuation provider in relation to a superannuation plan (excluding a self managed superannuation fund) and every life insurance company that is required to lodge a Member Account Transaction Service (MATS) form. The MATS form is the approved form for the giving of a statement to the Commissioner of Taxation (the Commissioner) under section 390-5 and section 390-20 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953) in relation to a superannuation account transaction for an individual. The MATS form is required to be lodged to report information relating to the following superannuation account transactions: i. Employer contributions - no later than 10 business days after the day the contribution amount is allocated to the individual's superannuation account, or such later date as the Commissioner may allow. ii. Non-employer transactions - no later than 10 business days after the day the transaction amount is allocated to the individual's superannuation account, or such later date as the Commissioner may allow. iii. Retirement phase events - no later than 10 business days after the day the relevant reporting event occurs, or such later date as the Commissioner may allow. iv. Acknowledgements of valid notices of intent to claim a personal superannuation contribution deduction - no later than 10 business days after the day the notice of intent is acknowledged, or such later date as the Commissioner may allow. v. Member contribution balance amounts - no later than 31 October following the end of the financial year to which the amount relates, or such later date as the Commissioner may allow. i. Employer contributions - no later than 10 business days after the day the contribution amount is allocated to the individual's superannuation account, or such later date as the Commissioner may allow. ii. Non-employer transactions - no later than 10 business days after the day the transaction amount is allocated to the individual's superannuation account, or such later date as the Commissioner may allow. iii. Retirement phase events - no later than 10 business days after the day the relevant reporting event occurs, or such later date as the Commissioner may allow. iv. Acknowledgements of valid notices of intent to claim a personal superannuation contribution deduction - no later than 10 business days after the day the notice of intent is acknowledged, or such later date as the Commissioner may allow. v. Member contribution balance amounts - no later than 31 October following the end of the financial year to which the amount relates, or such later date as the Commissioner may allow. | 5. Definitions: 'Superannuation provider', 'superannuation plan' and 'life insurance company' take their meanings from the Income Tax Assessment Act 1997. 'Approved form' takes its meaning from TAA 1953.", "Related_Explanatory_Statements": "SPR 2018/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20182/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2009/1", "Title": "'Temporary Residents' Superannuation Measure - Scheduled Statement Days 2009 year and onwards'", "Enabling_Act": "Superannuation (Unclaimed Money and Lost Members) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Super providers > 2009", "Date_of_Issue": "25 March 2009", "Signatory": "Neil Olesen Deputy Commissioner of Taxation", "Registration_Number": "F2009L01210", "Registration_Date": "31 March 2009", "Body": "Citation | This instrument may be cited as 'Temporary Residents' Superannuation Measure - Scheduled Statement Days 2009 year and onwards'. | Application | This instrument applies to a superannuation provider who receives, from the Commissioner, a written notice issued under section 20C of the Superannuation (Unclaimed Money and Lost Members) Act 1999 . | In this instrument, the term 'superannuation provider' has the same definition as in the Superannuation (Unclaimed Money and Lost Members) Act 1999 . | Dates for lodgement of statements and payments by superannuation providers | For section 20B of the Superannuation (Unclaimed Money and Lost Members) Act 1999 the first scheduled statement shall be 15 June 2009, and each subsequent scheduled statement day shall be 31 October and 30 April.", "Related_Explanatory_Statements": "SPR 2009/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20091/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2009/2", "Title": "'Unclaimed Money Days and Scheduled Statement Days'", "Enabling_Act": "Superannuation (Unclaimed Money and Lost Members) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Super providers > 2009", "Date_of_Issue": "16 October 2009", "Signatory": "Tim Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2009L04037", "Registration_Date": "28 October 2009", "Body": "I, Tim Dyce, Deputy Commissioner of Taxation, make the following Legislative Instrument regarding: • unclaimed money days; and • scheduled statement days | • unclaimed money days; and • scheduled statement days | so that superannuation providers can determine the unclaimed money of their members, the due date for lodging unclaimed money statements and the due date for paying unclaimed money in accordance with: | Superannuation (Unclaimed Money and Lost Members) Act 1999 | Section 15A | Citation | This instrument may be cited as 'Unclaimed Money Days and Scheduled Statement Days'. | Application | This instrument applies to a 'superannuation provider' as defined in section 8 of the Superannuation (Unclaimed Money and Lost Members) Act 1999 . | Unclaimed money days | For section 15A of the Superannuation (Unclaimed Money and Lost Members) Act 1999 the unclaimed money days shall be: • 31 December, and • 30 June in each year. | • 31 December, and • 30 June | in each year. | Dates for lodgement of statements and payments by superannuation providers | For section 15A of the Superannuation (Unclaimed Money and Lost Members) Act 1999 the scheduled statement days shall be: • for an unclaimed money day being 31 December of any year - 30 April of the following year, and • for an unclaimed money day being 30 June of any year - 31 October of that year. | • for an unclaimed money day being 31 December of any year - 30 April of the following year, and • for an unclaimed money day being 30 June of any year - 31 October of that year.", "Related_Explanatory_Statements": "SPR 2009/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20092/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2021/1", "Title": "Superannuation Guarantee (Administration) - Choice of Fund - Written Guidelines for the Reduction of an Increase in an Employer's Individual Superannuation Guarantee Shortfall Determination 2021", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Superannuation guarantee > 2021", "Date_of_Issue": "", "Signatory": "Usha Narain Acting Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2021L01453", "Registration_Date": "22 October 2021", "Body": "1. Name of instrument: This determination is the Superannuation Guarantee (Administration) - Choice of Fund - Written Guidelines for the Reduction of an Increase in an Employer's Individual Superannuation Guarantee Shortfall Determination 2021. | 2. Commencement: This instrument commences on 1 November 2021. | 3. Application: This instrument provides written guidelines the Commissioner of Taxation (the Commissioner) must have regard to for the purpose of subsection 19(2E) of the Superannuation Guarantee (Administration) Act 1992 (SGAA) in deciding the level of reduction to apply to an increase in an Employer's individual superannuation guarantee shortfall under subsection 19(2A). | 4. Determination: (1) Since 1 July 2005, employers who make superannuation guarantee contributions in respect of eligible employees are required to satisfy the choice of fund requirements under Part 3A of the SGAA. (2) If an employer does not satisfy the choice of fund requirements, the Employer's individual superannuation guarantee shortfall (including a nil shortfall) for an employee for a quarter is increased under subsections 19(2A) or 19(2B) of the SGAA. This is known as the choice shortfall. (3) The Commissioner has a discretion, under subsection 19(2E) of the SGAA, to reduce the amount of the choice shortfall. All decisions on the reduction of the choice shortfall will be made on a case by case basis, taking into account all of the Employer's relevant facts and circumstances. Transitional compliance approach for single default accounts (4) From 1 November 2021, additional choice of fund requirements will apply with the single default account (stapled fund) requirements under Division 7 of Part 3A of the SGAA. From 1 November 2021 until 31 October 2022 employers will, in the first instance of non-compliance, be provided with help and assistance to comply with stapled fund requirements. (5) During this transitional period the Commissioner will reduce any choice shortfall to nil if that shortfall arose due to the Employer's lack of knowledge of the stapled fund requirements rather than intentional disregard. This transitional approach applies only to the stapled fund changes to the choice of fund requirements, it does not apply to existing choice rules. (6) From 1 November 2022 the transitional approach will no longer apply as it is expected that employers would have had sufficient time to understand and comply with the stapled fund requirements. Therefore, the Commissioner will apply the general guidelines from that time. General guidelines (7) While all decisions are required to be made on a case by case basis, where it is evident that the circumstances are similar for a group of employees, the Commissioner will take the same approach to the choice shortfall for each employee in the group. (8) The Commissioner will use the following table as a guideline when considering the initial reduction of the choice shortfall based on the Employer's attempt to comply with the choice of fund requirements: Employer's attempt to comply Level of reduction Choice Shortfall The employer made a genuine effort to comply with the choice of fund requirements 100% 0% The employer failed to exercise the care that a reasonable ordinary person would exercise to fulfil the choice of fund requirements 75% 25% The Employer's actions are careless and show indifference to the choice of fund requirements 25% 75% The employer knowingly decides not to comply with the choice of fund requirements 0% 100% (9) After making a decision on the initial level of reduction, the Commissioner will consider whether that level of choice shortfall will be maintained, or a further reduction is warranted. (10) The relevant factors when considering a further reduction include: (a) the employer made a voluntary disclosure of their failure to meet choice of fund requirements (b) the failure to meet the choice of fund requirements arose due to an error or honest mistake which has since been rectified and the employer is now contributing to the employee's chosen fund, or to the employee's stapled fund if no fund was chosen (c) the employer has an otherwise good compliance record (d) the failure to comply with choice was due to exceptional circumstances such as ill-health or impact of a natural disaster and the employer has since taken steps to comply. (a) the employer made a voluntary disclosure of their failure to meet choice of fund requirements (b) the failure to meet the choice of fund requirements arose due to an error or honest mistake which has since been rectified and the employer is now contributing to the employee's chosen fund, or to the employee's stapled fund if no fund was chosen (c) the employer has an otherwise good compliance record (d) the failure to comply with choice was due to exceptional circumstances such as ill-health or impact of a natural disaster and the employer has since taken steps to comply. (11) The amount of choice shortfall remaining after applying the initial level of reduction will be reduced by 20%, for any additional factors, to a minimum of nil. (12) The Commissioner may not reduce the choice shortfall where the following factors apply: (a) the employer, previously the subject of superannuation guarantee compliance action, is reasonably expected to be aware of their obligations, but has repeatedly not met the choice of fund requirements, or (b) the employer has a history of not meeting choice requirements for other entities, or (c) the employer took steps to obstruct the Commissioner from determining any superannuation guarantee or choice liability. (a) the employer, previously the subject of superannuation guarantee compliance action, is reasonably expected to be aware of their obligations, but has repeatedly not met the choice of fund requirements, or (b) the employer has a history of not meeting choice requirements for other entities, or (c) the employer took steps to obstruct the Commissioner from determining any superannuation guarantee or choice liability. New employers (13) New employers, with no previous business experience, will generally have any choice shortfall reduced to nil in their first year of operation unless the non-compliance was due to the employer intentionally not complying. Other matters (14) A written notice of decision made under subsection 19(2E) of the Superannuation Guarantee (Administration) Act 1992 will be given to the employer who is liable to pay the choice shortfall. The written notice will contain the reasons why the reduction in the choice shortfall was or was not made. (15) The Commissioner's power to reduce the choice shortfall does not extend to any individual superannuation guarantee shortfalls which arise where the employer fails to make sufficient superannuation contributions to a complying fund or retirement savings account. | 5. Repeals: This instrument replaces and repeals Superannuation Guarantee (Administration) Act 1992 - Written Guidelines for the Reduction of an Increase in an Employer's Individual Superannuation Guarantee Shortfall (F2006L01821) registered on 15 June 2006. | 6. Definitions: A number of expressions used in this instrument are defined in Superannuation Guarantee (Administration) Act 1992, including the following: (a) charge percentage , has the meaning given by subsection 19(1) (b) chosen fund , has the meaning given by section 32F (c) complying superannuation fund or scheme , has the meaning given by section 7 (d) individual superannuation guarantee shortfall , has the meaning given by subsection 19(1) (e) RSA (or retirement savings account) , has the meaning given by section 6 with reference to the Retirement Savings Accounts Act 1997 (f) stapled fund , has the meaning given by section 32Q (g) superannuation guarantee charge , has the meaning given by section 6. (a) charge percentage , has the meaning given by subsection 19(1) (b) chosen fund , has the meaning given by section 32F (c) complying superannuation fund or scheme , has the meaning given by section 7 (d) individual superannuation guarantee shortfall , has the meaning given by subsection 19(1) (e) RSA (or retirement savings account) , has the meaning given by section 6 with reference to the Retirement Savings Accounts Act 1997 (f) stapled fund , has the meaning given by section 32Q (g) superannuation guarantee charge , has the meaning given by section 6.", "Related_Explanatory_Statements": "SPR 2021/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This instrument replaces and repeals Superannuation Guarantee (Administration) Act 1992 - Written Guidelines for the Reduction of an Increase in an Employer's Individual Superannuation Guarantee Shortfall (F2006L01821) registered on 15 June 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20211/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2021/2", "Title": "Superannuation Guarantee (Administration) - Stapled Fund - Guidelines for the Reduction of an Employer's Individual Superannuation Guarantee Shortfall for Late Contributions Due to Non-Acceptance by Notified Stapled Fund Determination 2021", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Superannuation guarantee > 2021", "Date_of_Issue": "", "Signatory": "Usha Narain Acting Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2021L01451", "Registration_Date": "22 October 2021", "Body": "1. Name of instrument: This determination is the Superannuation Guarantee (Administration) - Stapled Fund - Guidelines for the Reduction of an Employer's Individual Superannuation Guarantee Shortfall for Late Contributions Due to Non-Acceptance by Notified Stapled Fund Determination 2021. | 2. Commencement: This instrument commences on 1 November 2021. | 3. Application: (1) This instrument applies to decisions by the Commissioner of Taxation (Commissioner) about whether or not to reduce an Employer's individual superannuation guarantee shortfall (shortfall) for an employee for a quarter for the purposes of subsection 19(2F) of the Superannuation Guarantee (Administration) Act 1992 (SGAA) where the conditions in subsection 19(2G) of the SGAA apply. (2) This instrument does not apply to: (a) the part of an Employer's shortfall where the superannuation guarantee contributions made by an employer to a fund for an employee for a quarter do not otherwise reduce the Employer's charge percentage to nil under sections 22 or 23 of the SGAA, or (b) an increase to an Employer's shortfall imposed by subsections 19(2A) and (2B) of the SGAA because the employer did not make the superannuation guarantee contributions to a fund that complies with the choice of fund requirements. (a) the part of an Employer's shortfall where the superannuation guarantee contributions made by an employer to a fund for an employee for a quarter do not otherwise reduce the Employer's charge percentage to nil under sections 22 or 23 of the SGAA, or (b) an increase to an Employer's shortfall imposed by subsections 19(2A) and (2B) of the SGAA because the employer did not make the superannuation guarantee contributions to a fund that complies with the choice of fund requirements. | 4. Determination: (1) In order to avoid a superannuation guarantee charge liability, employers need to provide a minimum level of superannuation support for their eligible employees by making contributions (superannuation guarantee contributions) to a complying superannuation fund or scheme or a retirement savings account within 28 days after the end of each quarter (the quarterly due date) under Part 3 of the SGAA. (2) If the actual level of superannuation support made for an employee by the quarterly due date is less than the level of superannuation support prescribed in the legislation, the employer will have a shortfall under section 19 of the SGAA because the level of contributions made will not reduce the Employer's shortfall to nil under sections 22 or 23 of the SGAA. (3) With effect from 1 November 2021, the Commissioner may reduce (including to nil) the amount of an Employer's shortfall for an employee for the quarter in accordance with subsection 19(2F) of the SGAA where: (a) the employer, or their agent, was most recently notified by the Commissioner that a fund was a stapled fund for an employee following the employer (or their agent) making a request in accordance with section 32R of the SGAA (b) the employer attempted to make superannuation guarantee contributions to the most recently notified stapled fund for the employee (c) the fund did not accept contributions from the employer for the employee (d) the employee did not have a chosen fund at the time the employer attempted to make the superannuation guarantee contribution, and (e) the employer subsequently made a superannuation guarantee contribution to a fund on behalf of the employee after the quarterly due date. (a) the employer, or their agent, was most recently notified by the Commissioner that a fund was a stapled fund for an employee following the employer (or their agent) making a request in accordance with section 32R of the SGAA (b) the employer attempted to make superannuation guarantee contributions to the most recently notified stapled fund for the employee (c) the fund did not accept contributions from the employer for the employee (d) the employee did not have a chosen fund at the time the employer attempted to make the superannuation guarantee contribution, and (e) the employer subsequently made a superannuation guarantee contribution to a fund on behalf of the employee after the quarterly due date. (4) The Commissioner, in making a decision on whether or not to reduce the Employer's shortfall, is required by subsection 21(2) of the SGAA to have regard to particular guidelines. This instrument sets out those guidelines. (5) The Commissioner will have regard to all the relevant facts and circumstances of each individual case in making a decision whether or not to reduce an Employer's shortfall for an employee. (6) The Commissioner may apply the same level of reduction to the Employer's shortfall for each employee in the group in a quarter where it is evident that the circumstances are similar for a group of employees. Introductory period for single default accounts (7) The Commissioner will apply a transitional approach to making decisions on whether to reduce the Employer's shortfall for a quarter during an introductory period of 12 months. This period commences on 1 November 2021, being the commencement of the stapled fund requirements and concludes on 31 October 2022. (8) During this introductory period, the Commissioner will reduce an Employer's shortfall for one or more employees to nil where the circumstances set out in section 4(3)(a) to (e) of this instrument have been met and the employer has made reasonable attempts to comply with the choice of fund rules when making the late superannuation guarantee contributions. (9) If an employer has not made reasonable attempts to comply with the choice of fund rules during the introductory period, the Commissioner will determine whether or not to reduce the Employer's shortfall in accordance with the general Reduction guidelines outlined below. Reduction guidelines (10) The Commissioner may reduce the amount of the Employer's shortfall in whole or in part where all of the circumstances set out in section 4(3)(a) to (e) of this instrument have been met unless the employer has a superannuation guarantee charge (SGC) assessment for the quarter and has chosen to offset the late contributions against the SGC or chosen to carry forward the late contribution and apply it as a pre-payment of a future contribution for the same employee. (11) In determining the level of reduction to the amount of the Employer's shortfall, the Commissioner will have regard to: (a) whether the employer made the late superannuation guarantee contributions to a fund that complied with the choice of fund rules when the most recently notified stapled fund did not accept the contributions, and (b) other mitigating factors or exceptional circumstances that affected the employer in making the superannuation guarantee contributions or their compliance with the choice of fund rules. (a) whether the employer made the late superannuation guarantee contributions to a fund that complied with the choice of fund rules when the most recently notified stapled fund did not accept the contributions, and (b) other mitigating factors or exceptional circumstances that affected the employer in making the superannuation guarantee contributions or their compliance with the choice of fund rules. (12) The Commissioner will also have regard to whether there are circumstances to support an increase to the Employer's shortfall. Late superannuation guarantee contributions to a fund that complies with the choice of fund rules (13) It would be appropriate for the Commissioner to apply a greater level of reduction (including to nil) where an employer has made the late superannuation guarantee contributions to a fund that meets the choice of fund rules within a reasonable time following the most recently notified stapled fund not accepting the contributions. For example, contributions made to a fund the employee has subsequently chosen, a successor fund of the most recently notified stapled fund, another stapled fund notified by the Commissioner, and if notified that the employee did not have another stapled fund, the Employer's default fund or a fund specified under a workplace determination or enterprise agreement made before 1 January 2021. (14) The Commissioner may apply a lesser level of reduction where an employer did not make the late superannuation guarantee contributions within a reasonable time of the non-acceptance by the most recent notified stapled fund or made the contributions to another fund that met the choice of fund rules without making a further request for a stapled fund. (15) The Commissioner may not apply a reduction to the Employer's shortfall where before the employer made the late superannuation guarantee contributions to another fund: (a) the employee had provided the employer details of their chosen fund (b) the Commissioner had notified the employer of another stapled fund, or (c) the Commissioner had notified the employer of an estimate of SGC or issued an SGC default assessment to the employer, unless there were other mitigating facts and circumstances or exceptional circumstances. (a) the employee had provided the employer details of their chosen fund (b) the Commissioner had notified the employer of another stapled fund, or (c) the Commissioner had notified the employer of an estimate of SGC or issued an SGC default assessment to the employer, unless there were other mitigating facts and circumstances or exceptional circumstances. Circumstances that may decrease the amount of the Employer's shortfall (16) Before making a decision on the level of reduction, the Commissioner will have regard to other factors to determine if the level of reduction should be increased to further reduce the amount of the Employer's shortfall. (17) These other factors are mitigating facts and circumstances or exceptional circumstances that may have affected an Employer's ability to meet the choice of fund rules, or impacted the making of superannuation guarantee contributions. They include but are not limited to: (a) the date of commencement of employment of the employee in comparison to the end of the quarter (b) delays in the notification that the most recently notified stapled fund could not accept the contributions (c) a subsequent notified stapled fund did not accept the contributions from the employer (d) circumstances outside the control of the employer such as: (i) the malfunction or outage of key systems (ii) ill health or affliction of the employer or a key employee of the employer (iii) natural disasters (for example, fires and floods) or other events where the effects are more than the resultant financial hardship or business downturn, or (e) the level of co-operation by the employer with the Commissioner. (a) the date of commencement of employment of the employee in comparison to the end of the quarter (b) delays in the notification that the most recently notified stapled fund could not accept the contributions (c) a subsequent notified stapled fund did not accept the contributions from the employer (d) circumstances outside the control of the employer such as: (i) the malfunction or outage of key systems (ii) ill health or affliction of the employer or a key employee of the employer (iii) natural disasters (for example, fires and floods) or other events where the effects are more than the resultant financial hardship or business downturn, or (e) the level of co-operation by the employer with the Commissioner. (i) the malfunction or outage of key systems (ii) ill health or affliction of the employer or a key employee of the employer (iii) natural disasters (for example, fires and floods) or other events where the effects are more than the resultant financial hardship or business downturn, or Circumstances where the amount of the Employer's shortfall may not be further reduced (18) The Commissioner may determine it is not appropriate to further reduce the amount of the Employer's shortfall in circumstances where the employer could have reasonably been expected to have understood and complied with the choice of fund rules and their superannuation guarantee obligations. For example, an employer has been previously subject to choice of fund rules compliance action, received guidance from the Commissioner in administratively binding advice or previous compliance activity, or had repeatedly made contributions to a fund that does not meet the choice of fund rules. (19) It would also not be appropriate for the Commissioner to further reduce the Employer's shortfall simply because the amount of the shortfall may be relatively small. Circumstances that may increase the amount of the Employer's shortfall (20) The Commissioner will have regard to whether there are circumstances which would support an increase in the amount of the Employer's shortfall. (21) It may be appropriate for the Commissioner to uplift the amount of the Employer's shortfall by up to 20% where: (a) the employer engaged in action to prevent or obstruct the Commissioner from determining the individual superannuation guarantee shortfall and / or the level of reduction, or (b) an employer had a shortfall in the previous quarter because the late superannuation guarantee contributions they made after the most recently notified stapled fund did not accept the contributions were to a fund that did not comply with the choice of fund rules. (a) the employer engaged in action to prevent or obstruct the Commissioner from determining the individual superannuation guarantee shortfall and / or the level of reduction, or (b) an employer had a shortfall in the previous quarter because the late superannuation guarantee contributions they made after the most recently notified stapled fund did not accept the contributions were to a fund that did not comply with the choice of fund rules. (22) The Commissioner cannot apply an uplift that results in the Employer's shortfall exceeding the original amount of the shortfall. Notification of decision (23) The Commissioner must notify the employer in writing of the decision made under subsection 19(2F) of the SGAA. This written notice will contain the reasons why the particular decision was made irrespective of the level of reduction. | 5. Definitions: A number of expressions used in this instrument are defined in Superannuation Guarantee (Administration) Act 1992, including the following: (a) charge percentage, has the meaning given by subsection 19(1) (b) chosen fund, has the meaning given by section 32F (c) complying superannuation fund or scheme, has the meaning given by section 7 (d) individual superannuation guarantee shortfall, has the meaning given by subsection 19(1) (e) RSA (or retirement savings account), has the meaning given by section 6 with reference to the Retirement Savings Accounts Act 1997 (f) stapled fund, has the meaning given by section 32Q (g) superannuation guarantee charge, has the meaning given by section 6. (a) charge percentage, has the meaning given by subsection 19(1) (b) chosen fund, has the meaning given by section 32F (c) complying superannuation fund or scheme, has the meaning given by section 7 (d) individual superannuation guarantee shortfall, has the meaning given by subsection 19(1) (e) RSA (or retirement savings account), has the meaning given by section 6 with reference to the Retirement Savings Accounts Act 1997 (f) stapled fund, has the meaning given by section 32Q (g) superannuation guarantee charge, has the meaning given by section 6.", "Related_Explanatory_Statements": "SPR 2021/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20212/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TAS 2020/1", "Title": "Tax Agent Services (Specified BAS Services No.1) Instrument 2020", "Enabling_Act": "Tax Agent Services Act 2009", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Tax agent services > BAS service > 2020", "Date_of_Issue": "15 April 2020", "Signatory": "Ian Klug AM Chair", "Registration_Number": "F2020L00429", "Registration_Date": "15 April 2020", "Body": "1 Name of instrument: This instrument is the Tax Agent Services (Specified BAS Services No.1) Instrument 2020. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under the Tax Agent Services Act 2009. | 4 Definitions: In this instrument: BAS service has the meaning given by section 90-10 of the Tax Agent Services Act 2009 | 5 Specified services that are BAS services: For subsection 90-10(1A) of the Tax Agent Services Act 2009, the following services are specified as a BAS service : (a) a service under the Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020; (b) a service under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; (c) a service under any rules that the Treasurer has made or may make, by legislative instrument, pursuant to section 20 of the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and (d) a service under any legislative instrument made under subsections (b) or (c). (a) a service under the Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020; (b) a service under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; (c) a service under any rules that the Treasurer has made or may make, by legislative instrument, pursuant to section 20 of the Coronavirus Economic Response Package (Payments and Benefits) Act 2020; and (d) a service under any legislative instrument made under subsections (b) or (c).", "Related_Explanatory_Statements": "TAS 2020/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TAS20201/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TAS 2020/2", "Title": "Tax Agent Services (Specified BAS Services No.1) Instrument 2020", "Enabling_Act": "Tax Agent Services Act 2009", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Tax agent services > BAS service > 2020", "Date_of_Issue": "17 August 2020", "Signatory": "Ian Klug AM Chair", "Registration_Number": "F2020L01406", "Registration_Date": "5 November 2020", "Body": "1 Name of instrument: This instrument is the Tax Agent Services (Specified BAS Services No.1) Instrument 2020. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 90-10(1A) of the Tax Agent Services Act 2009. | 4 Definitions: In this instrument: BAS service has the meaning given by section 90-10 of the Tax Agent Services Act 2009 Commissioner means the Commissioner of Taxation Service means a service: (a) that relates to: (i) ascertaining liabilities, obligations or entitlements of an entity that arise, or could arise, under section 5; or (ii) advising an entity about liabilities, obligations or entitlements of the entity or another entity that arise, or could arise, under section 5; or (iii) representing an entity in their dealings with the Commissioner under section 5; (b) that is provided in circumstances where the entity can reasonably be expected to rely on the service for either or both of the following purposes: (i) to satisfy liabilities or obligations that arise, or could arise under section 5; (ii) to claim entitlements that arise, or could arise, under section 5. (a) that relates to: (i) ascertaining liabilities, obligations or entitlements of an entity that arise, or could arise, under section 5; or (ii) advising an entity about liabilities, obligations or entitlements of the entity or another entity that arise, or could arise, under section 5; or (iii) representing an entity in their dealings with the Commissioner under section 5; (b) that is provided in circumstances where the entity can reasonably be expected to rely on the service for either or both of the following purposes: (i) to satisfy liabilities or obligations that arise, or could arise under section 5; (ii) to claim entitlements that arise, or could arise, under section 5. (i) ascertaining liabilities, obligations or entitlements of an entity that arise, or could arise, under section 5; or (ii) advising an entity about liabilities, obligations or entitlements of the entity or another entity that arise, or could arise, under section 5; or (iii) representing an entity in their dealings with the Commissioner under section 5; (i) to satisfy liabilities or obligations that arise, or could arise under section 5; (ii) to claim entitlements that arise, or could arise, under section 5. | 5 Specified services that are BAS services: For subsection 90-10(1A) of the Tax Agent Services Act 2009, the following services are specified as a BAS service : (a) a service under the Superannuation Guarantee (Administration) Act 1992 to the extent that the service relates to a payroll function or payments to contractors; (b) a service under the Superannuation Guarantee Charge Act 1992; (c) a service under Part 3B of the Superannuation Industry (Supervision) Act 1993; (d) a service under Part 5-30 in Schedule 1 to the Tax Administration Act 1953; (e) a service under sections 202CD and 202CF of the Income Tax Assessment Act 1936; or (f) a service under section 9 of the A New Tax System (Australian Business Number) Act 1999. (a) a service under the Superannuation Guarantee (Administration) Act 1992 to the extent that the service relates to a payroll function or payments to contractors; (b) a service under the Superannuation Guarantee Charge Act 1992; (c) a service under Part 3B of the Superannuation Industry (Supervision) Act 1993; (d) a service under Part 5-30 in Schedule 1 to the Tax Administration Act 1953; (e) a service under sections 202CD and 202CF of the Income Tax Assessment Act 1936; or (f) a service under section 9 of the A New Tax System (Australian Business Number) Act 1999. Schedule 1-Repeals Tax Agent Services (Specified BAS Services) Instrument 2016 [F2016L00967] 1 This instrument repeals Tax Agent Services (Specified BAS Services) Instrument 2016 [F2016L00967] registered on 1 June 2016.", "Related_Explanatory_Statements": "TAS 2020/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TAS20202/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2024/20", "Title": "Tax Agent Services (Code of Professional Conduct) Determination 2024", "Enabling_Act": "Tax Agent Services Act 2009", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Tax agent services > Code of Professional Conduct > 2024", "Date_of_Issue": "1 July 2024", "Signatory": "Stephen Jones Assistant Treasurer Minister for Financial Services", "Registration_Number": "F2025C00168", "Registration_Date": "26 February 2025", "Body": "1 Name: This instrument is the Tax Agent Services (Code of Professional Conduct) Determination 2024. | 3 Authority: This instrument is made under the Tax Agent Services Act 2009. | 4 Definitions: Note: Expressions have the same meaning in this instrument as in the Tax Agent Services Act 2009 as in force from time to time—see paragraph 13(1)(b) of the Legislation Act 2003 . In this instrument: action, in relation to a client taking an action, includes the client failing to take an action. at risk staff member, in relation to a registered tax agent or BAS agent, means: (a) an employee of the agent; or (b) where the agent is an employee or member of a partnership or company that is also a registered tax or BAS agent—a member or an employee of the partnership or company (or any other entity connected with, or an affiliate of, the partnership or company); or (c) an entity (other than one covered by a preceding paragraph) that provides tax agent services on behalf of the agent. the Act means the Tax Agent Services Act 2009. (a) an employee of the agent; or (b) where the agent is an employee or member of a partnership or company that is also a registered tax or BAS agent—a member or an employee of the partnership or company (or any other entity connected with, or an affiliate of, the partnership or company); or (c) an entity (other than one covered by a preceding paragraph) that provides tax agent services on behalf of the agent. Division 1—Additional obligations of general application Subdivision A—Preliminary 5 Additional obligations relating to the professional and ethical conduct of registered tax agents and BAS agents Under section 30-12 of the Act, the obligations relating to professional and ethical conduct of registered tax agents and BAS agents set out in this Part are determined for the purposes of subsection 30-10(17) of the Act. Note: Section 30-10 of the Act sets out the Code of Professional Conduct applying to registered tax agents and BAS agents. The Minister may determine further obligations under the Code which registered tax agents and BAS agents must comply with. This instrument sets out those further obligations. Note: Section 30-10 of the Act sets out the Code of Professional Conduct applying to registered tax agents and BAS agents. The Minister may determine further obligations under the Code which registered tax agents and BAS agents must comply with. This instrument sets out those further obligations. Subdivision B—Honesty and integrity | 10 Upholding and promoting the ethical standards of the tax profession: Independently, and in cooperation with other registered tax agents and BAS agents, you must: (a) uphold and promote the Code of Professional Conduct; and (b) not engage in any conduct that you know, or ought reasonably to know, may: (i) undermine public trust and confidence in the integrity of the tax profession (including conduct that discredits the tax profession or brings the tax profession into disrepute); or (ii) undermine public trust and confidence in the integrity of the tax system; and (c) not engage in any conduct that you know, or ought reasonably to know, may undermine the collective work of registered tax agents and BAS agents, as a tax profession, to uphold and promote: (i) the Code of Professional Conduct; and (ii) public trust and confidence in the integrity of the tax profession and tax system; and (iii) each member of the profession being held accountable for their individual conduct. Note: A registered tax agent or BAS agent has an obligation to notify the Board of significant breaches of the Code—see Subdivision 30-C of the Act. (a) uphold and promote the Code of Professional Conduct; and (b) not engage in any conduct that you know, or ought reasonably to know, may: (i) undermine public trust and confidence in the integrity of the tax profession (including conduct that discredits the tax profession or brings the tax profession into disrepute); or (ii) undermine public trust and confidence in the integrity of the tax system; and (c) not engage in any conduct that you know, or ought reasonably to know, may undermine the collective work of registered tax agents and BAS agents, as a tax profession, to uphold and promote: (i) the Code of Professional Conduct; and (ii) public trust and confidence in the integrity of the tax profession and tax system; and (iii) each member of the profession being held accountable for their individual conduct. (i) undermine public trust and confidence in the integrity of the tax profession (including conduct that discredits the tax profession or brings the tax profession into disrepute); or (ii) undermine public trust and confidence in the integrity of the tax system; and (i) the Code of Professional Conduct; and (ii) public trust and confidence in the integrity of the tax profession and tax system; and (iii) each member of the profession being held accountable for their individual conduct. Note: A registered tax agent or BAS agent has an obligation to notify the Board of significant breaches of the Code—see Subdivision 30-C of the Act. | 15 False or misleading statements: Statements made to the Board or the Commissioner (1) You must not: (a) make a statement to the Board or the Commissioner; or (b) prepare a statement that you know, or ought reasonably to know, is likely to be made to the Board or Commissioner by an entity; or (c) permit or direct someone else to make or prepare such a statement; (a) make a statement to the Board or the Commissioner; or (b) prepare a statement that you know, or ought reasonably to know, is likely to be made to the Board or Commissioner by an entity; or (c) permit or direct someone else to make or prepare such a statement; that you know, or ought reasonably to know, is false or misleading in a material particular, or omits any matter or thing without which the statement is misleading in a material respect, in your capacity as a registered tax agent or BAS agent or in any other capacity. Note: For further obligations relating to false or misleading statements to the Commissioner see section 50-20 of the Act. Note: For further obligations relating to false or misleading statements to the Commissioner see section 50-20 of the Act. Responding to a false or misleading statement made to the Board or Commissioner (2) Where: (a) a statement has been given to the Board or Commissioner; and (b) one of the following applies: (i) you made the statement, or permitted or directed someone else to make the statement, other than for a client; or (ii) for an entity that was your client at the time the statement was given to the Board or Commissioner, you made or prepared the statement, or permitted or directed someone else to make or prepare the statement; and (c) at a time after the statement was made, you have reasonable grounds to believe that the statement: (i) was false or misleading in a material particular at the time it was made; or (ii) omitted any matter or thing, at the time it was made, without which the statement at that time is misleading in a material respect; and (d) you also have reasonable grounds to believe that the false or misleading nature of the statement resulted from: (i) a failure to take reasonable care in connection with the preparation or making of the statement; or (ii) recklessness as to the operation of a taxation law; or (iii) intentional disregard of a taxation law; within a reasonable period of time after you come to believe that the statement given satisfies paragraph (c), you must take each of the actions set out in an item of the following table when the situation described in that item of the table applies: Responding to a false or misleading statement Item Column 1 In this situation: Column 2 You must take all reasonable steps to: 1 where you made the statement or permitted or directed someone else to make the statement (other than a statement made for a client) have the statement corrected. 2 where you made or prepared the statement, or permitted or directed someone else to make or prepare the statement, for a client advise your client about all of the following: (a) that the statement should be corrected; (b) the possible consequences of not taking action to correct the statement. However, this item does not apply to the extent that doing so would be unlawful under another Australian law. 3 where: (a) you made or prepared the statement, or permitted or directed someone else to make or prepare the statement, for a client; and (b) after a reasonable period of time after taking the steps mentioned in item 2 of this table, you are not reasonably satisfied that your client has corrected the statement or otherwise adequately explained the basis for the statement; and (c) either subparagraphs (2)(d)(ii) or (iii) are satisfied in relation to the false or misleading nature of the statement withdraw from the engagement, and professional relationship, with your client (including no longer providing any further tax agent services to your client). However, this item does not apply to the extent that: (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. 4 where: (a) you made or prepared the statement, or permitted or directed someone else to make or prepare the statement, for a client; and (b) after a reasonable period of time after taking the steps mentioned in item 2 of this table, you are not reasonably satisfied that your client has corrected the statement or otherwise adequately explained the basis for the statement; and (c) either subparagraphs (2)(d)(ii) or (iii) are satisfied in relation to the false or misleading nature of the statement; and (d) you have reasonable grounds to believe your client's actions have caused, are causing, or may still cause, substantial harm to the interests of others (including investors, creditors, employees, or the public) notify the Board or Commissioner (as the case requires) that you have advised your client that a statement made to the Board or Commissioner should be corrected and you are not reasonably satisfied that your advice was acted upon. However, this item does not apply to the extent that: (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. 5 the same as for item 4 take any further action as you reasonably consider is needed in the public interest. However, this item does not apply to the extent that: (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. (a) a statement has been given to the Board or Commissioner; and (b) one of the following applies: (i) you made the statement, or permitted or directed someone else to make the statement, other than for a client; or (ii) for an entity that was your client at the time the statement was given to the Board or Commissioner, you made or prepared the statement, or permitted or directed someone else to make or prepare the statement; and (c) at a time after the statement was made, you have reasonable grounds to believe that the statement: (i) was false or misleading in a material particular at the time it was made; or (ii) omitted any matter or thing, at the time it was made, without which the statement at that time is misleading in a material respect; and (d) you also have reasonable grounds to believe that the false or misleading nature of the statement resulted from: (i) a failure to take reasonable care in connection with the preparation or making of the statement; or (ii) recklessness as to the operation of a taxation law; or (iii) intentional disregard of a taxation law; (i) you made the statement, or permitted or directed someone else to make the statement, other than for a client; or (ii) for an entity that was your client at the time the statement was given to the Board or Commissioner, you made or prepared the statement, or permitted or directed someone else to make or prepare the statement; and (i) was false or misleading in a material particular at the time it was made; or (ii) omitted any matter or thing, at the time it was made, without which the statement at that time is misleading in a material respect; and (i) a failure to take reasonable care in connection with the preparation or making of the statement; or (ii) recklessness as to the operation of a taxation law; or (iii) intentional disregard of a taxation law; within a reasonable period of time after you come to believe that the statement given satisfies paragraph (c), you must take each of the actions set out in an item of the following table when the situation described in that item of the table applies: (a) that the statement should be corrected; (b) the possible consequences of not taking action to correct the statement. However, this item does not apply to the extent that doing so would be unlawful under another Australian law. (a) you made or prepared the statement, or permitted or directed someone else to make or prepare the statement, for a client; and (b) after a reasonable period of time after taking the steps mentioned in item 2 of this table, you are not reasonably satisfied that your client has corrected the statement or otherwise adequately explained the basis for the statement; and (c) either subparagraphs (2)(d)(ii) or (iii) are satisfied in relation to the false or misleading nature of the statement However, this item does not apply to the extent that: (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. (a) you made or prepared the statement, or permitted or directed someone else to make or prepare the statement, for a client; and (b) after a reasonable period of time after taking the steps mentioned in item 2 of this table, you are not reasonably satisfied that your client has corrected the statement or otherwise adequately explained the basis for the statement; and (c) either subparagraphs (2)(d)(ii) or (iii) are satisfied in relation to the false or misleading nature of the statement; and (d) you have reasonable grounds to believe your client's actions have caused, are causing, or may still cause, substantial harm to the interests of others (including investors, creditors, employees, or the public) However, this item does not apply to the extent that: (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. However, this item does not apply to the extent that: (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. Note 1: There may be other situations where you will need to withdraw from a client engagement to avoid potential exposure to civil or criminal penalties—see, for example, section 50-20 of the Act and sections 8K and 8N of the Taxation Administration Act 1953. Note 2: There may be other situations where you will need to report an identified false or misleading statement to the Board—see Subdivision 30-C of the Act. Note 3: The obligations in the table have been informed by standards issued by the Accounting Professional & Ethical Standards Board (including the Code of Ethics). In 2024, the standards could be viewed on the Accounting Professional & Ethical Standards Board website (http://apesb.org.au). Note 4: In determining whether a client's actions have caused, are causing, or may still cause, substantial harm to the interests of others (including investors, creditors, employees, or the public), regard is expected to be had to all relevant matters, including: (a) whether the client's actions have resulted, are resulting, or may result, in serious adverse consequences to others in either financial or non-financial terms; and (b) any of the rights and obligations under the taxation laws (as are relevant); and (c) the appropriateness and timeliness of your client's response to your advice that the statement should be corrected (including any information that would lead you to conclude that your client lacks integrity); and (d) the urgency of the situation. (a) whether the client's actions have resulted, are resulting, or may result, in serious adverse consequences to others in either financial or non-financial terms; and (b) any of the rights and obligations under the taxation laws (as are relevant); and (c) the appropriateness and timeliness of your client's response to your advice that the statement should be corrected (including any information that would lead you to conclude that your client lacks integrity); and (d) the urgency of the situation. (2A) For the purposes of subsection (2), in determining what is a reasonable period of time, you should have regard to the nature of the statement, the circumstances of your client, the details that were false or misleading, how long ago the statement was made, the relevant period of review, any timeframe set out in a taxation law for the lodgement of the statement or a correction to the statement, and any other relevant matter. Statements made to other Australian government agencies (3) You must not: (a) make a statement to an Australian government agency (other than the Board or the Commissioner); or (b) prepare a statement that you know, or ought reasonably to know, is likely to be made to an Australian government agency (other than the Board or the Commissioner) by an entity; or (c) permit or direct someone else to make or prepare such a statement; (a) make a statement to an Australian government agency (other than the Board or the Commissioner); or (b) prepare a statement that you know, or ought reasonably to know, is likely to be made to an Australian government agency (other than the Board or the Commissioner) by an entity; or (c) permit or direct someone else to make or prepare such a statement; that you know, or ought reasonably to know, is false or misleading in a material particular, or omits any matter or thing without which the statement is misleading in a material respect, in your capacity as a registered tax agent or BAS agent or in any other capacity. Subdivision C—Independence | 20 Conflicts of interest in activities undertaken for government: In relation to any activities you undertake for an Australian government agency in a professional capacity, you must: (a) take reasonable steps to identify and document any material conflicts of interest (real or apparent) you have in connection with the activity; and (b) disclose the details of any material conflict of interest (real or apparent) identified in relation to steps undertaken under paragraph (a) to the agency as soon as you become aware of the conflict; and (c) take reasonable steps to manage, mitigate, and where appropriate and possible, avoid, any material conflict of interest (real or apparent) identified in relation to steps undertaken under paragraph (a) (except to the extent that the agency has expressly agreed otherwise). (a) take reasonable steps to identify and document any material conflicts of interest (real or apparent) you have in connection with the activity; and (b) disclose the details of any material conflict of interest (real or apparent) identified in relation to steps undertaken under paragraph (a) to the agency as soon as you become aware of the conflict; and (c) take reasonable steps to manage, mitigate, and where appropriate and possible, avoid, any material conflict of interest (real or apparent) identified in relation to steps undertaken under paragraph (a) (except to the extent that the agency has expressly agreed otherwise). Subdivision D—Confidentiality | 25 Maintaining confidentiality in dealings with government: Disclosure (1) Unless you have a legal duty to do so, you must not disclose any information you have received, directly or indirectly, from an Australian government agency, in connection with any activities you undertake with the agency in a professional capacity, except to the extent that all of the following apply: (a) it is reasonable to conclude that the information received from the agency was authorised by that agency for further disclosure; and (b) any further disclosure of the information is done consistently with the agency's authorisation (whether express or implied, and as reasonably concluded). Note: This subsection would not prohibit disclosure information released by an agency to the general public as it would be reasonable to conclude that such information was authorised for further disclosure. However, further disclosure of that information may be subject to conditions that are expressly imposed by an agency (such as limits on how the information is to be reproduced if attributed to the agency). (a) it is reasonable to conclude that the information received from the agency was authorised by that agency for further disclosure; and (b) any further disclosure of the information is done consistently with the agency's authorisation (whether express or implied, and as reasonably concluded). Note: This subsection would not prohibit disclosure information released by an agency to the general public as it would be reasonable to conclude that such information was authorised for further disclosure. However, further disclosure of that information may be subject to conditions that are expressly imposed by an agency (such as limits on how the information is to be reproduced if attributed to the agency). Example: Where a tax agent or BAS agent receives information from an Australian government agency, when engaging with that agency for and on behalf of a client, it would be reasonable to conclude that the information received from the agency was authorised for disclosure to the client. Use for personal advantage (2) You must not use any information you have received, directly or indirectly, from an Australian government agency, in connection with any activities you undertake with the agency in a professional capacity, for your personal advantage, or for the advantage of an associate, employee, employer or client of yours, except to the extent that all of the following apply: (a) it is reasonable to conclude that the information received from the agency was authorised by that agency to be used in a way that may provide for such an advantage; and (b) any further use of the information was done consistently with the agency's authorisation (whether express or implied, and as reasonably concluded). (a) it is reasonable to conclude that the information received from the agency was authorised by that agency to be used in a way that may provide for such an advantage; and (b) any further use of the information was done consistently with the agency's authorisation (whether express or implied, and as reasonably concluded). Subdivision E—Competence | 30 Keeping of proper client records: (1) You must keep records that correctly record the tax agent services you have provided, or that are provided on your behalf, to each of your clients, including former clients. (2) The records must: (a) be in English, or readily accessible and easily convertible into English; and (b) be retained for at least 5 years after the service has been provided; and (c) show the nature, scope and outcome of the tax agent service provided; and (d) reference information reasonably considered in the provision of the tax agent service; and (e) include all advice received from the client; and (f) include all advice provided to the client, and for more complex matters: the relevant facts, assumptions and reasoning underpinning any advice provided (including the basis on which, and the method by which, any calculations, determinations, or estimates used, have been made). (a) be in English, or readily accessible and easily convertible into English; and (b) be retained for at least 5 years after the service has been provided; and (c) show the nature, scope and outcome of the tax agent service provided; and (d) reference information reasonably considered in the provision of the tax agent service; and (e) include all advice received from the client; and (f) include all advice provided to the client, and for more complex matters: the relevant facts, assumptions and reasoning underpinning any advice provided (including the basis on which, and the method by which, any calculations, determinations, or estimates used, have been made). | 35 Ensuring tax agent services provided on your behalf are provided competently: (1) You must ensure that each entity providing tax agent services on your behalf maintains knowledge and skills that are relevant to the tax agent services the entity is providing. (2) You must ensure that each entity providing tax agent services on your behalf is appropriately supervised, having regard to knowledge and skills of the entity, the tax agent services being provided by the entity, and your system of quality management. Subdivision F—Other responsibilities | 40 Quality management systems: (1) You must establish and maintain a system of quality management, in relation to the provision of tax agent services by you, or on your behalf, which is designed to provide you with reasonable confidence that you are complying with the Code of Professional Conduct. (2) You must document and enforce the policies and procedures of your system of quality management. Note 1: A system of quality management includes policies and procedures relating to governance and leadership, monitoring of performance, adherence to the Code of Professional Conduct, client engagement, proper keeping of records, protecting confidentiality of information, the management of conflicts of interest, and the recruitment, training and management of employees. Note 2: The obligation in this section have been informed by standards issued by the Accounting Professional & Ethical Standards Board. In 2024, the standards could be viewed on the Accounting Professional & Ethical Standards Board website (http://apesb.org.au). | 45 Keeping your clients informed: Obligation (1) You must advise all current and prospective clients, in the manner, form and timeframes set out in subsection (2), of all of the following: (a) that the Board maintains a register of tax agents and BAS agents and how they can access and search the register; (b) how they can make a complaint about a tax agent service you have provided, including the complaints process of the Board; (c) the following general information: (i) your rights, responsibilities and obligations as a tax agent or BAS agent, including to your client, under the taxation laws (including the Act and Code of Professional Conduct); (ii) what obligations your clients have to you as their tax agent or BAS agent; (d) if any of the following events have occurred within the last 5 years: (i) your registration was suspended or terminated by the Board; (ii) you were an undischarged bankrupt or went into external administration; (iii) you were convicted of a serious taxation offence; (iv) you were convicted of an offence involving fraud or dishonesty; (v) you were serving, or were sentenced to, a term of imprisonment in Australia for 6 months or more; (vi) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for being a promoter of a tax exploitation scheme; (vii) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for implementing a scheme that has been promoted on the basis of conformity with a public ruling, private ruling or oral ruling in a way that is materially different from that described in the ruling; (viii) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for promoting on the basis of conformity with a public ruling, private ruling or oral ruling a scheme that is materially different from that described in the ruling; (ix) the Federal Court has ordered you to pay a pecuniary penalty for contravening a civil penalty provision under the Act. (e) if any of the following matters currently apply to you: (i) your registration as a tax agent or BAS agent is subject to conditions. Note: There may be other matters for which you will need to advise your clients under other laws, for example where you have failed to comply with the Code of Professional Conduct and you are ordered by the Board to advise your clients of one or more matters under section 30-20 of the Act. (a) that the Board maintains a register of tax agents and BAS agents and how they can access and search the register; (b) how they can make a complaint about a tax agent service you have provided, including the complaints process of the Board; (c) the following general information: (i) your rights, responsibilities and obligations as a tax agent or BAS agent, including to your client, under the taxation laws (including the Act and Code of Professional Conduct); (ii) what obligations your clients have to you as their tax agent or BAS agent; (d) if any of the following events have occurred within the last 5 years: (i) your registration was suspended or terminated by the Board; (ii) you were an undischarged bankrupt or went into external administration; (iii) you were convicted of a serious taxation offence; (iv) you were convicted of an offence involving fraud or dishonesty; (v) you were serving, or were sentenced to, a term of imprisonment in Australia for 6 months or more; (vi) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for being a promoter of a tax exploitation scheme; (vii) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for implementing a scheme that has been promoted on the basis of conformity with a public ruling, private ruling or oral ruling in a way that is materially different from that described in the ruling; (viii) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for promoting on the basis of conformity with a public ruling, private ruling or oral ruling a scheme that is materially different from that described in the ruling; (ix) the Federal Court has ordered you to pay a pecuniary penalty for contravening a civil penalty provision under the Act. (e) if any of the following matters currently apply to you: (i) your registration as a tax agent or BAS agent is subject to conditions. (i) your rights, responsibilities and obligations as a tax agent or BAS agent, including to your client, under the taxation laws (including the Act and Code of Professional Conduct); (ii) what obligations your clients have to you as their tax agent or BAS agent; (i) your registration was suspended or terminated by the Board; (ii) you were an undischarged bankrupt or went into external administration; (iii) you were convicted of a serious taxation offence; (iv) you were convicted of an offence involving fraud or dishonesty; (v) you were serving, or were sentenced to, a term of imprisonment in Australia for 6 months or more; (vi) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for being a promoter of a tax exploitation scheme; (vii) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for implementing a scheme that has been promoted on the basis of conformity with a public ruling, private ruling or oral ruling in a way that is materially different from that described in the ruling; (viii) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for promoting on the basis of conformity with a public ruling, private ruling or oral ruling a scheme that is materially different from that described in the ruling; (ix) the Federal Court has ordered you to pay a pecuniary penalty for contravening a civil penalty provision under the Act. (i) your registration as a tax agent or BAS agent is subject to conditions. Note: There may be other matters for which you will need to advise your clients under other laws, for example where you have failed to comply with the Code of Professional Conduct and you are ordered by the Board to advise your clients of one or more matters under section 30-20 of the Act. Manner and form requirements (2) Where you are required to advise clients of information covered by subsection (1), you must do so: (a) by giving the information mentioned in a paragraph in subsection (1), in writing, to current and prospective clients in a prominent, clear and unambiguous way; and (b) for information mentioned in a paragraph in subsection (1) (other than paragraph (1)(a), (b) or (c)): (i) if a client makes inquiries to engage or re-engage you to provide tax agent services—at the time of the inquiry; and (ii) for an existing client not previously advised of the information—within 30 days of the event; and (c) for information covered by either paragraph (1)(a), (1)(b) or (1)(c)—upon engagement or re-engagement of a client (as the case requires), or upon receiving a relevant request. (a) by giving the information mentioned in a paragraph in subsection (1), in writing, to current and prospective clients in a prominent, clear and unambiguous way; and (b) for information mentioned in a paragraph in subsection (1) (other than paragraph (1)(a), (b) or (c)): (i) if a client makes inquiries to engage or re-engage you to provide tax agent services—at the time of the inquiry; and (ii) for an existing client not previously advised of the information—within 30 days of the event; and (c) for information covered by either paragraph (1)(a), (1)(b) or (1)(c)—upon engagement or re-engagement of a client (as the case requires), or upon receiving a relevant request. (i) if a client makes inquiries to engage or re-engage you to provide tax agent services—at the time of the inquiry; and (ii) for an existing client not previously advised of the information—within 30 days of the event; and Example Whilst not limiting the ways in which a registered tax agent or BAS agent could satisfy subsection (2), an agent who does all of the following, in the form and within the times mentioned in subsection (2), will have given information to all their current and prospective clients as required under this section: (a) the agent publishes the information on a publicly accessible website that they use to promote the tax agent services they offer, and (b) the agent includes the information in letters of engagement or re-engagement (as case the requires) given to each of their clients; and (c) the agent provides their clients, upon engagement or re-engagement (as case the requires), with a copy of the Board's factsheet on general information for clients. (a) the agent publishes the information on a publicly accessible website that they use to promote the tax agent services they offer, and (b) the agent includes the information in letters of engagement or re-engagement (as case the requires) given to each of their clients; and (c) the agent provides their clients, upon engagement or re-engagement (as case the requires), with a copy of the Board's factsheet on general information for clients. Division 1—Application | 100 Application—instrument as originally made: Application (1) Except as otherwise provided in this instrument, the obligations included in this instrument on the day it commences (the commencement day ), apply on or after: (a) in relation to a registered tax agent or BAS agent, that has 100 employees or less as at 31 July 2024—1 July 2025; (b) otherwise—1 January 2025. (a) in relation to a registered tax agent or BAS agent, that has 100 employees or less as at 31 July 2024—1 July 2025; (b) otherwise—1 January 2025. Employee count to be undertaken at the practice or firm level (2) For the purposes of paragraph (1)(a), where a tax agent or BAS agent is an employee or member of a partnership or company that is also a registered tax or BAS agent, the employees of the partnership or company (or any other entity connected with, or an affiliate of, the partnership or company) are to be counted in determining how many employees a registered tax agent or BAS agent has. (3) If a registered tax agent or BAS agent stops being an employee or member of a partnership or company that is also a registered tax or BAS agent ( old firm ), and starts being an employee or member of another partnership or company that is also a registered tax or BAS agent ( new firm ) during the period starting on the commencement day and ending on 30 June 2025, then whether paragraph (1)(a) or (1)(b) applies to a tax agent or BAS at a particular time is to be determined based on whether they were an employee or member of the old firm or new firm at that time. Record-keeping and false or misleading statements (4) To avoid doubt, section 15 (about false or misleading statements) applies to statements made, and section 30 (about the keeping of proper client records) applies to tax agent services provided, on or after the day the sections begin to apply to the registered tax agent or BAS agent under subsection (1). Division 2—Transitional | 151 Transitional—instrument as originally made: Keeping clients informed (1) Despite the reference to events that have occurred within the last 5 years in paragraph 45(1)(d), section 45 applies only in relation to events that have arisen on or after 1 July 2022. (2) Where: (a) section 45 applies to require a registered tax agent or BAS agent to advise an existing client of information within 30 days of an event; and (b) that event occurs before section 45 begins to apply to the registered tax agent or BAS agent under subsection 100(1); then despite subparagraph 45(2)(b)(ii), clients should instead be advised of the information by no later than 30 days after section 45 begins to apply to the registered tax agent or BAS agent under subsection 100(1), if section 45 still applies to require a client to be advised of that information at that time. (a) section 45 applies to require a registered tax agent or BAS agent to advise an existing client of information within 30 days of an event; and (b) that event occurs before section 45 begins to apply to the registered tax agent or BAS agent under subsection 100(1); then despite subparagraph 45(2)(b)(ii), clients should instead be advised of the information by no later than 30 days after section 45 begins to apply to the registered tax agent or BAS agent under subsection 100(1), if section 45 still applies to require a client to be advised of that information at that time. Name Registration Commencement Application, saving and transitional provisions Tax Agent Services (Code of Professional Conduct) Determination 2024 2 July 2024 ( F2024L00849 ) 1 August 2024 — Tax Agent Services (Code of Professional Conduct) Amendment (Measures No. 1) Determination 2024 9 September 2024 ( F2024L01118 ) 10 September 2024 — Tax Agent Services (Code of Professional Conduct) Amendment (Measures No. 2) Determination 2024 8 October 2024 ( F2024L01276 ) 9 October 2024 — Treasury Laws Amendment (Miscellaneous and Technical Amendment No. 1) Instrument 2025 24 February 2025 ( F2025L00186 ) 25 February 2025 — Provision affected How affected s 4 ad F2024L01276 s 15 am F2024L01276 s 20 am F2024L01276 s 25 am F2024L01276 s 30 am F2024L01276 s 40 am F2024L01276 s 45 am F2024L01276 S 100 rs F2024L01118 S 151 ad F2024L01118 ; rs F2024L01276 ; am F2025L00186", "Related_Explanatory_Statements": "LI 2024/20 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202420C3/00001", "Unmatched_Content": "I, Stephen Jones, Assistant Treasurer and Minister for Financial Services, make the following determination."}
{"Instrument_Reference": "LI 2025/5", "Title": "Taxation Administration (Reporting Exemptions for Electronic Distribution Platform Operators) Determination 2025 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Third party reporting > Exemptions > 2025", "Date_of_Issue": "6 March 2025", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2025L00517", "Registration_Date": "22 April 2025", "Body": "1 Name: This instrument is the Taxation Administration (Reporting Exemptions for Electronic Distribution Platform Operators) Determination 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 July 2025. 1 July 2025. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 396-70(4) in Schedule 1 to the Act. | 4 Definitions: In this instrument: Act means the Taxation Administration Act 1953. assets available for booking includes any assets that have already been booked for a day, or are temporarily unavailable for booking. Note: An asset may be temporarily unavailable, for example, because it is undergoing maintenance. charter service means a passenger travel service, where a customer: (a) hires an entire aircraft, motor vehicle or vessel; and (b) can specify or negotiate some or all of the terms and conditions attached to, or the nature of, the service to be provided. electronic distribution platform has the same meaning as in section 84-70 of the GST Act, but disregarding paragraph 84-70(1)(c) of the GST Act. GST Act means the A New Tax System (Goods and Services Tax Act) 1999. indirect tax zone has the same meaning as in the GST Act, but as if that definition included the external Territories. listed entity means an entity whose membership interests are publicly traded on an approved stock exchange within the meaning of section 995-1 of the Income Tax Assessment Act 1997. permanent attraction or experience means an attraction or experience (other than a scheduled event) that is open to the public on a regular and ongoing basis, for which: (a) the opening times, price, and terms and conditions are set by the supplier; and (b) any member of the public may make a booking. prorated amount means: (a) in relation to substantial property, the amount worked out using the following formula: (i) step 1: divide the number of days the supplier had the property listed on the electronic distribution platform in the 12 month period ending on the last day of the reporting period by 365; and (ii) step 2: multiply the result of step 1 by 2,000; (b) in relation to a substantial supplier, the amount worked out using the following formula: (i) step 1: divide the number of days the supplier had supplies available to be made through the electronic distribution platform in the 12 month period ending on the last day of the reporting period by 365; and (ii) step 2: multiply the result of step 1 by $1,000,000. reportable transaction means a transaction described in column 2 of table item 15 in section 396-55 in Schedule 1 to the Act. reporting period means the period set out in paragraph 396-55(a) in Schedule 1 to the Act. scheduled event means a one-off event, or series of events scheduled in a particular location for a temporary period, for which: (a) the time, price, and terms and conditions are set by the supplier; and (b) any member of the public may make a booking. scheduled passenger travel service means a passenger travel service, including an arranged tour: (a) supplied as a scheduled service on a pre-defined route operated by the supplier, for a price and with terms and conditions set by the supplier; and (b) on which any member of the public may make a booking. substantial property means real property where, in relation to a reporting period and an electronic distribution platform, at least the following number of transactions (whether involving the grant of a lease or license or otherwise) were facilitated by the electronic distribution platform for that property: (a) 2000 transactions in the 12 months ending on the last day of the reporting period, where the property was listed on the platform for that entire period; or (b) the prorated amount of transactions, where the property was first listed on the platform in the 12 months ending on the last day of the reporting period. substantial supplier means a supplier that, in relation to a reporting period and an electronic distribution platform, made a total value of supplies facilitated by the electronic distribution platform of at least: (a) $1,000,000 (including GST) in the 12 months ending on the last day of the reporting period; or (b) the prorated amount, where the supplier started to use the platform in the 12 months ending on the last day of the reporting period. taxi travel has the same meaning as in the GST Act. (a) hires an entire aircraft, motor vehicle or vessel; and (b) can specify or negotiate some or all of the terms and conditions attached to, or the nature of, the service to be provided. (a) the opening times, price, and terms and conditions are set by the supplier; and (b) any member of the public may make a booking. (a) in relation to substantial property, the amount worked out using the following formula: (i) step 1: divide the number of days the supplier had the property listed on the electronic distribution platform in the 12 month period ending on the last day of the reporting period by 365; and (ii) step 2: multiply the result of step 1 by 2,000; (b) in relation to a substantial supplier, the amount worked out using the following formula: (i) step 1: divide the number of days the supplier had supplies available to be made through the electronic distribution platform in the 12 month period ending on the last day of the reporting period by 365; and (ii) step 2: multiply the result of step 1 by $1,000,000. (i) step 1: divide the number of days the supplier had the property listed on the electronic distribution platform in the 12 month period ending on the last day of the reporting period by 365; and (ii) step 2: multiply the result of step 1 by 2,000; (i) step 1: divide the number of days the supplier had supplies available to be made through the electronic distribution platform in the 12 month period ending on the last day of the reporting period by 365; and (ii) step 2: multiply the result of step 1 by $1,000,000. (a) the time, price, and terms and conditions are set by the supplier; and (b) any member of the public may make a booking. (a) supplied as a scheduled service on a pre-defined route operated by the supplier, for a price and with terms and conditions set by the supplier; and (b) on which any member of the public may make a booking. (a) 2000 transactions in the 12 months ending on the last day of the reporting period, where the property was listed on the platform for that entire period; or (b) the prorated amount of transactions, where the property was first listed on the platform in the 12 months ending on the last day of the reporting period. (a) $1,000,000 (including GST) in the 12 months ending on the last day of the reporting period; or (b) the prorated amount, where the supplier started to use the platform in the 12 months ending on the last day of the reporting period. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Exemption for certain operators of electronic distribution platforms: The operator of an electronic distribution platform (the first platform) is not required to prepare and give a report about a reportable transaction if: (a) the supply was made through the first platform and at least one other electronic distribution platform interposed between the first platform and the supplier; (b) the operator of the first platform did not itself provide any consideration for the supply directly to the supplier; (c) the operator of another electronic distribution platform provided all or part of the consideration for the supply to the supplier and has a reporting obligation under table item 15 in section 396-55 in Schedule 1 to the Act in relation to the reportable transaction; and (d) the operator of the first platform has notified the Commissioner in writing that they would be applying this exemption on or before the later of: (i) the day they would otherwise be required to give a report under paragraph 396-55(b) in Schedule 1 to the Act; or (ii) where the operator asks the Commissioner for an extension of time and the Commissioner agrees, a day notified by the Commissioner in writing. (a) the supply was made through the first platform and at least one other electronic distribution platform interposed between the first platform and the supplier; (b) the operator of the first platform did not itself provide any consideration for the supply directly to the supplier; (c) the operator of another electronic distribution platform provided all or part of the consideration for the supply to the supplier and has a reporting obligation under table item 15 in section 396-55 in Schedule 1 to the Act in relation to the reportable transaction; and (d) the operator of the first platform has notified the Commissioner in writing that they would be applying this exemption on or before the later of: (i) the day they would otherwise be required to give a report under paragraph 396-55(b) in Schedule 1 to the Act; or (ii) where the operator asks the Commissioner for an extension of time and the Commissioner agrees, a day notified by the Commissioner in writing. (i) the day they would otherwise be required to give a report under paragraph 396-55(b) in Schedule 1 to the Act; or (ii) where the operator asks the Commissioner for an extension of time and the Commissioner agrees, a day notified by the Commissioner in writing. | 7 Exemption for transactions involving certain types of suppliers: (1) The operator of an electronic distribution platform is not required to prepare and give a report about a reportable transaction if the supplier was: (a) a listed entity, or wholly-owned subsidiary of a listed entity; or (b) a government department, agency, or authority (however described and at any level of government), or an entity wholly-owned by a government. (a) a listed entity, or wholly-owned subsidiary of a listed entity; or (b) a government department, agency, or authority (however described and at any level of government), or an entity wholly-owned by a government. (2) The operator of an electronic distribution platform is not required to prepare and give a report about a reportable transaction if the supplier was a substantial supplier. (3) The operator of an electronic distribution platform is not required to prepare and give a report about a reportable transaction in relation to a supply made through the electronic distribution platform if the operator is treated as being the supplier under section 84-55 of the GST Act, but disregarding section 84-60 of the GST Act. | 8 Exemption for transactions involving certain types of supplies: The operator of an electronic distribution platform is not required to prepare and give a report about a reportable transaction if: (a) the transaction involved the provision of consideration relating to a substantial property; (b) the following conditions are met: (i) the supplier has provided the operator with one or more addresses, and none of those addresses are within the indirect tax zone; (ii) the supply was of a service that was not provided within the indirect tax zone; (iii) the consideration provided to the supplier was not paid to an account held with a financial institution in the indirect tax zone; and (iv) there is no other information available to the operator that indicates that the supplier resides in the indirect tax zone; (c) the transaction was a mere booking or reservation for a supply to be made in the future, where: (i) the consideration for the supply was not specified at the time the booking or reservation was made; (ii) the consideration for the supply will not be provided via the platform; and (iii) the operator of the platform will not have visibility of whether the supply is made in practice, or whether consideration is provided for the supply; (d) the transaction involved the supply of a scheduled passenger travel service other than a charter service or taxi travel, where the supplier had made at least 10 places for that service available for booking on the platform; (e) the transaction involved the supply of a right to attend or participate in a scheduled event, where the supplier had made at least 200 places for that event available for booking on the platform; (f) the transaction involved the supply of a right to attend or participate in a permanent attraction or experience, where the supplier had made at least 50 places for that attraction or experience available for booking on the platform each day it was open during the reporting period; or (g) the transaction involved the supply of an asset by way of rent or lease, other than real property, where: (i) the transaction was not for the supply of a specific asset; and (ii) the supplier had at least 50 assets available for booking on the platform each day during the reporting period. (a) the transaction involved the provision of consideration relating to a substantial property; (b) the following conditions are met: (i) the supplier has provided the operator with one or more addresses, and none of those addresses are within the indirect tax zone; (ii) the supply was of a service that was not provided within the indirect tax zone; (iii) the consideration provided to the supplier was not paid to an account held with a financial institution in the indirect tax zone; and (iv) there is no other information available to the operator that indicates that the supplier resides in the indirect tax zone; (c) the transaction was a mere booking or reservation for a supply to be made in the future, where: (i) the consideration for the supply was not specified at the time the booking or reservation was made; (ii) the consideration for the supply will not be provided via the platform; and (iii) the operator of the platform will not have visibility of whether the supply is made in practice, or whether consideration is provided for the supply; (d) the transaction involved the supply of a scheduled passenger travel service other than a charter service or taxi travel, where the supplier had made at least 10 places for that service available for booking on the platform; (e) the transaction involved the supply of a right to attend or participate in a scheduled event, where the supplier had made at least 200 places for that event available for booking on the platform; (f) the transaction involved the supply of a right to attend or participate in a permanent attraction or experience, where the supplier had made at least 50 places for that attraction or experience available for booking on the platform each day it was open during the reporting period; or (g) the transaction involved the supply of an asset by way of rent or lease, other than real property, where: (i) the transaction was not for the supply of a specific asset; and (ii) the supplier had at least 50 assets available for booking on the platform each day during the reporting period. (i) the supplier has provided the operator with one or more addresses, and none of those addresses are within the indirect tax zone; (ii) the supply was of a service that was not provided within the indirect tax zone; (iii) the consideration provided to the supplier was not paid to an account held with a financial institution in the indirect tax zone; and (iv) there is no other information available to the operator that indicates that the supplier resides in the indirect tax zone; (i) the consideration for the supply was not specified at the time the booking or reservation was made; (ii) the consideration for the supply will not be provided via the platform; and (iii) the operator of the platform will not have visibility of whether the supply is made in practice, or whether consideration is provided for the supply; (i) the transaction was not for the supply of a specific asset; and (ii) the supplier had at least 50 assets available for booking on the platform each day during the reporting period. Taxation Administration (Reporting Exemptions for Electronic Distribution Platform Operators) Determination 2024 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2025/5 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20255/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2023/26", "Title": "Taxation Administration (Reporting by Electronic Distribution Platform Operators) Legislative Instrument 2023 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Third party reporting > Exemptions > 2023", "Date_of_Issue": "8 June 2023", "Signatory": "Chris Jordan Commissioner of Taxation", "Registration_Number": "F2023L00850", "Registration_Date": "23 June 2023", "Body": "1. Name: This instrument is the Taxation Administration (Reporting by Electronic Distribution Platform Operators) Legislative Instrument 2023 . | 2. Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3. Authority: This instrument is made under subparagraph 396-55(a)(ii) in Schedule 1 to the Taxation Administration Act 1953. | 4. Reporting Period: An entity mentioned in column 1 of item 15 in the table in section 396-55 in Schedule 1 to the Taxation Administration Act 1953 must prepare a report in the approved form setting out information about any transactions described in column 2 of that item that happened during each six-month period that begins on 1 January and 1 July. | 5. Application: Section 4 applies in relation to transactions entered into on or after: (a) for a transaction relating to a supply of taxi travel (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) - 1 July 2023; or (b) for a transaction relating to a supply of short-term accommodation - 1 July 2023; or (c) in any other case - 1 July 2024. (a) for a transaction relating to a supply of taxi travel (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) - 1 July 2023; or (b) for a transaction relating to a supply of short-term accommodation - 1 July 2023; or (c) in any other case - 1 July 2024.", "Related_Explanatory_Statements": "LI 2023/26 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202326/00001", "Unmatched_Content": "I, Chris Jordan, Commissioner of Taxation, make the following legislative instrument."}
{"Instrument_Reference": "LI 2022/30", "Title": "Taxation Administration Excluded Classes of Transactions and Entities for Third Party Reports on Shares and Units Determination 2022", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Third party reporting > Exemptions > 2022", "Date_of_Issue": "9 August 2022", "Signatory": "Ben Kelly Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2022L01194", "Registration_Date": "13 September 2022", "Body": "1 Name of instrument: This instrument is the Taxation Administration Excluded Classes of Transactions and Entities for Third Party Reports on Shares and Units Determination 2022. | 2 Commencement: This instrument commences on 1 July 2017. | 3 Classes of entities to which this instrument applies: This instrument applies to: (1) companies whose shares are listed for quotation in the official list of an Australian financial market; (2) trustees of a unit trust; and (3) trustees of a trust (other than a unit trust) who hold shares in a company or units in a unit trust to which one or more beneficiaries of the trust are absolutely entitled, in relation to transactions in an income year for which the trustee does not give the Commissioner of Taxation an income tax return. (1) companies whose shares are listed for quotation in the official list of an Australian financial market; (2) trustees of a unit trust; and (3) trustees of a trust (other than a unit trust) who hold shares in a company or units in a unit trust to which one or more beneficiaries of the trust are absolutely entitled, in relation to transactions in an income year for which the trustee does not give the Commissioner of Taxation an income tax return. | 4 Reporting exemptions: The classes of entities to which this instrument applies are not required to report about the following classes of transactions under section 396-55 of Schedule 1 to the TAA: (1) An entity to which this instrument applies is not required to provide information under table items 6 or 8 in relation to a transaction where: (a) the transaction relates to a share in a company that is listed for quotation in the official list of an Australian financial market; and (b) data in relation to transactions on that Australian financial market is not required to be delivered to the Australian Securities and Investments Commission under the market integrity rules. (2) A trustee of a unit trust is not required to provide information under table item 7 in relation to a transaction where, at the time of the transaction: (a) the unit trust has fewer than 10 beneficiaries; and (b) the total market value of the assets held by the trustee in the unit trust is less than $5 million. (3) A trustee of a trust (other than a unit trust) is not required to provide information under table item 8 in relation to a transaction: (a) where, at the time of the transaction: (i) the trustee is not required to hold an Australian financial services licence, within the meaning of section 761A of the Corporations Act 2001; and (ii) the total market value of the assets held by the trustee in all trusts of which it is a trustee is less than $5 million; (b) that relates to shares in a company that are not listed for quotation in the official list of an Australian financial market; or (c) where the trustee can reasonably expect that: (i) some other entity will include information about the transaction in a report given to the Commissioner of Taxation under table item 5, 6, 7 or 8 in section 396-55 of Schedule 1 to the TAA; and (ii) that report will identify, as the owner of the shares or units, the entity that is absolutely entitled to them as a beneficiary of the trust. (4) An entity to which this instrument applies is not required to provide information under table items 6, 7 or 8 in relation to a transaction where any entity is required to provide information to the Commissioner in relation to the transaction under Division 392 of Schedule 1 to the TAA (which is about employee share schemes). (5) An entity to which this instrument applies is not required to provide information under table items 6, 7 or 8 where an investment is disposed of or purchased without the consent of the investor if, within the reporting period: (a) the transaction is reversed; (b) the investment is not disposed of at a loss to the investor; and (c) the investor has been notified of the transactions. (6) An entity to which this instrument applies is not required to provide information under table item 6 in relation to a transaction where the transaction relates to a share that is not listed for quotation in the official list of an Australian financial market. (1) An entity to which this instrument applies is not required to provide information under table items 6 or 8 in relation to a transaction where: (a) the transaction relates to a share in a company that is listed for quotation in the official list of an Australian financial market; and (b) data in relation to transactions on that Australian financial market is not required to be delivered to the Australian Securities and Investments Commission under the market integrity rules. (2) A trustee of a unit trust is not required to provide information under table item 7 in relation to a transaction where, at the time of the transaction: (a) the unit trust has fewer than 10 beneficiaries; and (b) the total market value of the assets held by the trustee in the unit trust is less than $5 million. (3) A trustee of a trust (other than a unit trust) is not required to provide information under table item 8 in relation to a transaction: (a) where, at the time of the transaction: (i) the trustee is not required to hold an Australian financial services licence, within the meaning of section 761A of the Corporations Act 2001; and (ii) the total market value of the assets held by the trustee in all trusts of which it is a trustee is less than $5 million; (b) that relates to shares in a company that are not listed for quotation in the official list of an Australian financial market; or (c) where the trustee can reasonably expect that: (i) some other entity will include information about the transaction in a report given to the Commissioner of Taxation under table item 5, 6, 7 or 8 in section 396-55 of Schedule 1 to the TAA; and (ii) that report will identify, as the owner of the shares or units, the entity that is absolutely entitled to them as a beneficiary of the trust. (4) An entity to which this instrument applies is not required to provide information under table items 6, 7 or 8 in relation to a transaction where any entity is required to provide information to the Commissioner in relation to the transaction under Division 392 of Schedule 1 to the TAA (which is about employee share schemes). (5) An entity to which this instrument applies is not required to provide information under table items 6, 7 or 8 where an investment is disposed of or purchased without the consent of the investor if, within the reporting period: (a) the transaction is reversed; (b) the investment is not disposed of at a loss to the investor; and (c) the investor has been notified of the transactions. (6) An entity to which this instrument applies is not required to provide information under table item 6 in relation to a transaction where the transaction relates to a share that is not listed for quotation in the official list of an Australian financial market. (a) the transaction relates to a share in a company that is listed for quotation in the official list of an Australian financial market; and (b) data in relation to transactions on that Australian financial market is not required to be delivered to the Australian Securities and Investments Commission under the market integrity rules. (a) the unit trust has fewer than 10 beneficiaries; and (b) the total market value of the assets held by the trustee in the unit trust is less than $5 million. (a) where, at the time of the transaction: (i) the trustee is not required to hold an Australian financial services licence, within the meaning of section 761A of the Corporations Act 2001; and (ii) the total market value of the assets held by the trustee in all trusts of which it is a trustee is less than $5 million; (b) that relates to shares in a company that are not listed for quotation in the official list of an Australian financial market; or (c) where the trustee can reasonably expect that: (i) some other entity will include information about the transaction in a report given to the Commissioner of Taxation under table item 5, 6, 7 or 8 in section 396-55 of Schedule 1 to the TAA; and (ii) that report will identify, as the owner of the shares or units, the entity that is absolutely entitled to them as a beneficiary of the trust. (i) the trustee is not required to hold an Australian financial services licence, within the meaning of section 761A of the Corporations Act 2001; and (ii) the total market value of the assets held by the trustee in all trusts of which it is a trustee is less than $5 million; (i) some other entity will include information about the transaction in a report given to the Commissioner of Taxation under table item 5, 6, 7 or 8 in section 396-55 of Schedule 1 to the TAA; and (ii) that report will identify, as the owner of the shares or units, the entity that is absolutely entitled to them as a beneficiary of the trust. (a) the transaction is reversed; (b) the investment is not disposed of at a loss to the investor; and (c) the investor has been notified of the transactions. | 5 Additional information: This instrument does not prevent the reporting of information. Note: For example, an entity may wish to report on transactions that are covered by this instrument, together with other information that it is required to report under the TAA, if this creates administrative efficiencies. Note: For example, an entity may wish to report on transactions that are covered by this instrument, together with other information that it is required to report under the TAA, if this creates administrative efficiencies. | 6 Definitions: (1) In this instrument: Australian financial market means a financial market (within the meaning of Chapter 7 of the Corporations Act 2001) operating under an Australian market licence granted under subsection 795B(1) of that Act. market integrity rules means rules made under section 798G of the Corporations Act 2001. (2) Terms in this instrument that are defined in the TAA have the same meaning as in the TAA. Note: Section 3AA of the TAA provides that an expression in Schedule 1 to the Act has the same meaning as in the Income Tax Assessment Act 1997. Note: Section 3AA of the TAA provides that an expression in Schedule 1 to the Act has the same meaning as in the Income Tax Assessment Act 1997. | 7 Repeal: The instrument specified in Schedule 1 to this instrument is repealed. Excluded Classes of Transactions and Entities for Third Party Reports on Shares and Units Determination 2018 (F2018L00473)", "Related_Explanatory_Statements": "LI 2022/30 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202230/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/36", "Title": "Taxation Administration: Classes of Electronic Payment System Transactions Exempt from Being Reported in Third Party Reports Determination 2022 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Third party reporting > Exemptions > 2022", "Date_of_Issue": "25 October 2022", "Signatory": "Ben Kelly Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2022L01557", "Registration_Date": "1 December 2022", "Body": "1. Name of instrument: This instrument is the Taxation Administration: Classes of Electronic Payment System Transactions Exempt from Being Reported in Third Party Reports Determination 2022 . | 2. Commencement: This instrument commences on 1 July 2022. | 3. Reporting exemptions: (1) An administrator of a payment system, within the meaning of the Payment Systems (Regulation) Act 1998 , is not required to provide information to the Commissioner of Taxation under table item 9 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953 (TAA) in relation to a transaction that is a payment: (a) initiated by another entity, where the other entity is required to provide information to the Commissioner in relation to the transaction under table item 9 in section 396-55 of Schedule 1 to the TAA; (b) made to a carriage service provider (within the meaning of the Telecommunications Act 1997) ; (c) made to a utility for the provision of electricity, water, sewerage, or gas; (d) made to a government related entity (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999) ; (e) made to a general insurer and received in the course of the insurer's insurance business (within the meaning of the Insurance Act 1973) ; (f) made to a life insurer and received in the course of the insurer's life insurance business (within the meaning of the Life Insurance Act 1995) ; (g) made to a private health insurer and received in the course of the insurer's health insurance business (within the meaning of the Private Health Insurance (Prudential Supervision) Act 2015) ; (h) made to a superannuation fund, approved deposit fund, or pooled superannuation trust (within the meaning of the Superannuation Industry (Supervision) Act 1993) or RSA provider (within the meaning of the Retirement Savings Accounts Act 1997) ; (i) made by Direct Entry Direct Credit processed through the Bulk Electronic Clearing System governed by Australian Payments Network Limited; (j) processed by High Value Clearing System Framework Participants under the High Value Clearing System governed by Australian Payments Network Limited; (k) processed by New Payments Platform Participants governed by New Payments Platform Australia Limited, except where that payment: (i) is received by a payee under a PayTo Agreement; (ii) is a successful payment initiation; and (iii) is processed after 1 July 2022; (l) processed by New Payments Platform Participants governed by New Payments Platform Australia Limited, where the administrator reasonably believes that the same transaction has been reported to the Commissioner by another entity under a reporting requirement in Schedule 1 to the TAA; (m) processed by an administrator, where the payer, the payee and the administrator (which may be the payer, the payee, or neither) are all members of the same consolidated group (within the meaning of section 703-5 of the Income Tax Assessment Act 1997) and the same GST group (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999) ; or (n) made as a loan repayment, chattel mortgage repayment, hire purchase payment or finance lease payment. (a) initiated by another entity, where the other entity is required to provide information to the Commissioner in relation to the transaction under table item 9 in section 396-55 of Schedule 1 to the TAA; (b) made to a carriage service provider (within the meaning of the Telecommunications Act 1997) ; (c) made to a utility for the provision of electricity, water, sewerage, or gas; (d) made to a government related entity (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999) ; (e) made to a general insurer and received in the course of the insurer's insurance business (within the meaning of the Insurance Act 1973) ; (f) made to a life insurer and received in the course of the insurer's life insurance business (within the meaning of the Life Insurance Act 1995) ; (g) made to a private health insurer and received in the course of the insurer's health insurance business (within the meaning of the Private Health Insurance (Prudential Supervision) Act 2015) ; (h) made to a superannuation fund, approved deposit fund, or pooled superannuation trust (within the meaning of the Superannuation Industry (Supervision) Act 1993) or RSA provider (within the meaning of the Retirement Savings Accounts Act 1997) ; (i) made by Direct Entry Direct Credit processed through the Bulk Electronic Clearing System governed by Australian Payments Network Limited; (j) processed by High Value Clearing System Framework Participants under the High Value Clearing System governed by Australian Payments Network Limited; (k) processed by New Payments Platform Participants governed by New Payments Platform Australia Limited, except where that payment: (i) is received by a payee under a PayTo Agreement; (ii) is a successful payment initiation; and (iii) is processed after 1 July 2022; (l) processed by New Payments Platform Participants governed by New Payments Platform Australia Limited, where the administrator reasonably believes that the same transaction has been reported to the Commissioner by another entity under a reporting requirement in Schedule 1 to the TAA; (m) processed by an administrator, where the payer, the payee and the administrator (which may be the payer, the payee, or neither) are all members of the same consolidated group (within the meaning of section 703-5 of the Income Tax Assessment Act 1997) and the same GST group (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999) ; or (n) made as a loan repayment, chattel mortgage repayment, hire purchase payment or finance lease payment. (i) is received by a payee under a PayTo Agreement; (ii) is a successful payment initiation; and (iii) is processed after 1 July 2022; | 4. Additional information: This instrument does not prevent the reporting of information. Note: For example, an entity may wish to report on transactions that are exempted by this instrument, together with other information that it is required to report under the TAA, if it is administratively efficient to do so. | 5. Repeal: The instrument that is specified in Schedule 1 to this instrument is repealed. Classes of Electronic Payment System Transactions Exempt from Being Reported in Third Party Reports Determination 2021 (F2021L00278)", "Related_Explanatory_Statements": "LI 2022/36 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202236/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPRS 2019/1", "Title": "Taxable Payments Reporting System - Reporting Exemptions for Certain Entities Determination 2019", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Third party reporting > Exemptions > 2019", "Date_of_Issue": "", "Signatory": "Deborah Anne Jenkins Deputy Commissioner of Taxation", "Registration_Number": "F2019L00864", "Registration_Date": "24 June 2019", "Body": "1. Name of instrument: This instrument is the Taxable Payments Reporting System - Reporting Exemptions for Certain Entities Determination 2019. | 2. Commencement: This instrument commences on 1 July 2019. | 3. Definitions: All references to legislation are to Schedule 1 to the Taxation Administration Act 1953 (TAA) unless otherwise specified. ABN has the meaning given by the A New Tax System (Australian Business Number) Act 1999. consideration has the meaning given by the GST Act. GST Act means the A New Tax System (Goods and Services Tax) Act 1999. relevant GST turnover, as at the end of a reporting period means: (a) if the entity has been making supplies for at least 12 months - the entity's current GST turnover (within the meaning of the GST Act) as at the end of the reporting period; or (b) otherwise - the entity's projected GST turnover (within the meaning of the GST Act) as at the end of the reporting period. reporting period means a period described in paragraph 396-55(a) of Schedule 1 to the TAA that commences on or after 1 July 2019. supply has the meaning given by the GST Act. (a) if the entity has been making supplies for at least 12 months - the entity's current GST turnover (within the meaning of the GST Act) as at the end of the reporting period; or (b) otherwise - the entity's projected GST turnover (within the meaning of the GST Act) as at the end of the reporting period. | 4. Repeal of determinations taken to have been made by the Commissioner of Taxation: 1) Under subitem 3(5) of Part 2 of Schedule 2 to the Treasury Laws Amendment (Black Economy Taskforce Measures No. 1) Act 2018, the determination made under subitem 3(1) in Part 2 of Schedule 2 to that Act is repealed. 2) Under subitem 3(5) of Schedule 2 to the Treasury Laws Amendment (Black Economy Taskforce Measures No. 2) Act 2018, the determination made under paragraph 3(1)(a) in Schedule 2 to that Act is repealed. | 5. Determination: Exemption for entities with an ABN that supply a cleaning service 1) Where section 396-55 requires an entity to prepare and give a report for a transaction that is described in item 11 of the table in that section and that happens during a reporting period, the entity is not so required if: (a) the total value of the consideration that: (i) is received by the entity during the reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a cleaning service; is less than 10% of the entity's relevant GST turnover as at the end of the reporting period; and (b) the transaction is not described in another item of the table in section 396-55; and (c) the entity has not, before the time by which section 396-55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction. (a) the total value of the consideration that: (i) is received by the entity during the reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a cleaning service; is less than 10% of the entity's relevant GST turnover as at the end of the reporting period; and (b) the transaction is not described in another item of the table in section 396-55; and (c) the entity has not, before the time by which section 396-55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction. (i) is received by the entity during the reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a cleaning service; 2) For paragraph 1(c), an entity giving a report for the transaction is sufficient evidence of the making of the choice. Exemption for entities with an ABN that supply a courier or road freight service 3) Where section 396-55 requires an entity to prepare and give a report for a transaction that is described in item 12 of the table in that section and that happens during a reporting period, the entity is not so required if: (a) the total value of the consideration that: (i) is received by the entity during the reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a courier service or a road freight service; is less than 10% of the entity's relevant GST turnover as at the end of the reporting period; and (b) the transaction is not described in another item of the table in section 396-55; and (c) the entity has not, before the time by which section 396-55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction. (a) the total value of the consideration that: (i) is received by the entity during the reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a courier service or a road freight service; is less than 10% of the entity's relevant GST turnover as at the end of the reporting period; and (b) the transaction is not described in another item of the table in section 396-55; and (c) the entity has not, before the time by which section 396-55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction. (i) is received by the entity during the reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a courier service or a road freight service; 4) For paragraph 3(c), giving a report for the transaction is sufficient evidence of the making of the choice. Exemption for entities with an ABN that supply a security, investigation or surveillance service 5) Where section 396-55 requires an entity to prepare and give a report for a transaction that is described in item 13 of the table in that section and that happens during a reporting period, the entity is not so required if: (a) the total value of the consideration that: (i) is received by the entity during that reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a security, investigation or surveillance service; is less than 10% of the entity's relevant GST turnover as at the end of the reporting period; and (b) the transaction is not described in another item of the table in section 396-55; and (c) the entity has not, before the time by which section 396-55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction. (a) the total value of the consideration that: (i) is received by the entity during that reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a security, investigation or surveillance service; is less than 10% of the entity's relevant GST turnover as at the end of the reporting period; and (b) the transaction is not described in another item of the table in section 396-55; and (c) the entity has not, before the time by which section 396-55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction. (i) is received by the entity during that reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a security, investigation or surveillance service; 6) For paragraph 5(c), giving a report for the transaction is sufficient evidence of the making of the choice. Exemption for entities with an ABN that supply an information technology service 7) Where section 396-55 requires an entity to prepare and give a report for a transaction that is described in item 14 of the table in that section and that happens during a reporting period, the entity is not so required if: (a) the total value of the consideration that: (i) is received by the entity during that reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of an information technology service; is less than 10% of the entity's relevant GST turnover as at the end of that reporting period; and (b) the transaction is not described in another item of the table in section 396-55; and (c) the entity has not, before the time by which section 396-55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction (a) the total value of the consideration that: (i) is received by the entity during that reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of an information technology service; is less than 10% of the entity's relevant GST turnover as at the end of that reporting period; and (b) the transaction is not described in another item of the table in section 396-55; and (c) the entity has not, before the time by which section 396-55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction (i) is received by the entity during that reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of an information technology service; 8) For paragraph 7(c), giving a report for the transaction is sufficient evidence of the making of the choice.", "Related_Explanatory_Statements": "TPRS 2019/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPRS20191/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2017/1", "Title": "Classes of Government Related Entities Exempt from Providing Third Party Reports Determination 2017", "Enabling_Act": "Taxation Administration Act 1953 paragraph 396-70(4)(a) of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Third party reporting > Exemptions > 2017", "Date_of_Issue": "21 June 2017", "Signatory": "Emma Rosenzweig Deputy Commissioner of Taxation", "Registration_Number": "F2017L00745", "Registration_Date": "26 June 2017", "Body": "1. Name of instrument: This instrument is the Classes of Government Related Entities Exempt from Providing Third Party Reports Determination 2017. | 2. Commencement: This instrument commences on 1 July 2017. | 3. Repeal of previous instrument: This determination replaces Classes of Government Related Entities Exempt from providing Third Party Reports Determination 2016 - F2016L00510; registered on 14 April 2016 (previous determination). The previous determination is repealed on commencement of this determination. | 4. Application: This instrument applies to government related entities (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 ), excluding a Department of State of the Commonwealth, a State or a Territory, that are: a) Providers of education courses (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999); b) Providers of child care that are: i. registered carers (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 ); ii. providers of approved child care services (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 ); or iii. eligible for funding from the Commonwealth under guidelines made by the Child Care Minister (within the meaning of section 38-150 of the A New Tax System (Goods and Services Tax) Act 1999 ). c) Hospitals (within the meaning of subsection 121-5(5) of the Private Health Insurance Act 2007 ); d) Providers of medical services (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 ); e) Cemeteries, cemetery boards or authorities; f) Ministerial Councils or related bodies, including those established by the Council of Australian Governments; g) Aboriginal Land Councils; h) National law bodies established under laws enacted by the States and Territories; i) Public museums, public libraries or public art galleries; j) Community associations, including parents and friends associations; k) Industry or professional associations, including registration and licencing boards and advisory councils; l) Water catchment authorities, catchment councils or natural resource management boards; m) Trustees of trusts, or managers of funds, established for the public benefit or in the public interest; n) Superannuation funds (within the meaning of the Superannuation Industry (Supervision) Act 1993 ); o) Defence force mess halls, canteens, brigades or clubs; p) Public zoological gardens, public botanical gardens, public parks, public reserves or public alpine resorts; q) Commissions of inquiry or Royal Commissions; r) Courts or tribunals; s) Commonwealth, State or Territory Houses of Parliament; t) Community-based volunteer emergency services including Country Fire Associations, volunteer fire brigades and State Emergency Services; u) Entities with the primary purpose of promoting the arts; v) Entertainment, recreation or sporting venues, including showgrounds, stadiums and racecourses, or entities with the primary purpose of managing such venues; w) Seaports or airports; x) Prisons, detention centres, remand centres, or corrections offices; or y) Embassies or consular offices. a) Providers of education courses (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999); b) Providers of child care that are: i. registered carers (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 ); ii. providers of approved child care services (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 ); or iii. eligible for funding from the Commonwealth under guidelines made by the Child Care Minister (within the meaning of section 38-150 of the A New Tax System (Goods and Services Tax) Act 1999 ). c) Hospitals (within the meaning of subsection 121-5(5) of the Private Health Insurance Act 2007 ); d) Providers of medical services (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 ); e) Cemeteries, cemetery boards or authorities; f) Ministerial Councils or related bodies, including those established by the Council of Australian Governments; g) Aboriginal Land Councils; h) National law bodies established under laws enacted by the States and Territories; i) Public museums, public libraries or public art galleries; j) Community associations, including parents and friends associations; k) Industry or professional associations, including registration and licencing boards and advisory councils; l) Water catchment authorities, catchment councils or natural resource management boards; m) Trustees of trusts, or managers of funds, established for the public benefit or in the public interest; n) Superannuation funds (within the meaning of the Superannuation Industry (Supervision) Act 1993 ); o) Defence force mess halls, canteens, brigades or clubs; p) Public zoological gardens, public botanical gardens, public parks, public reserves or public alpine resorts; q) Commissions of inquiry or Royal Commissions; r) Courts or tribunals; s) Commonwealth, State or Territory Houses of Parliament; t) Community-based volunteer emergency services including Country Fire Associations, volunteer fire brigades and State Emergency Services; u) Entities with the primary purpose of promoting the arts; v) Entertainment, recreation or sporting venues, including showgrounds, stadiums and racecourses, or entities with the primary purpose of managing such venues; w) Seaports or airports; x) Prisons, detention centres, remand centres, or corrections offices; or y) Embassies or consular offices. i. registered carers (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 ); ii. providers of approved child care services (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 ); or iii. eligible for funding from the Commonwealth under guidelines made by the Child Care Minister (within the meaning of section 38-150 of the A New Tax System (Goods and Services Tax) Act 1999 ). | 5. Determination: Government related entities (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 ) to which this instrument applies are not required to give reports to the Commissioner of Taxation under table items 1 or 2 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953.", "Related_Explanatory_Statements": "OPS 2017/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This determination replaces Classes of Government Related Entities Exempt from providing Third Party Reports Determination 2016 - F2016L00510; registered on 14 April 2016 (previous determination). The previous determination is repealed on commencement of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20171/00001", "Unmatched_Content": "I, Emma Rosenzweig, Deputy Commissioner of Taxation, make this determination under paragraph 396-70(4)(a) of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "OPS 2016/2", "Title": "Classes of Transactions for which Government Related Entities are Exempt from Providing Third Party Reports Determination 2016", "Enabling_Act": "Taxation Administration Act 1953 paragraph 396-70(4)(b) of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Third party reporting > Exemptions > 2016", "Date_of_Issue": "11 April 2016", "Signatory": "Deputy Commissioner of Taxation", "Registration_Number": "F2016L00526", "Registration_Date": "14 April 2016", "Body": "1. Name of instrument: This instrument is the Classes of Transactions for which Government Related Entities are Exempt from Providing Third Party Reports Determination 2016. | 2. Commencement: This instrument commences on 1 July 2017. | 3. Application: This instrument applies to government related entities (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999). | 4. Determination: Government related entities (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999) are not required to provide information to the Commissioner of Taxation under table items 1 or 2 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953 in relation to the following transactions: a) Electronic payments made: i. to a BPAY biller; ii. by recurring direct debit; iii. by debit or credit card payment through a merchant acquiring system; or iv. via third party payment processors facilitating any of the above payments. b) Provision of consideration to a carriage service provider for a carriage service (within the meanings of the Telecommunications Act 1997); c) Provision of consideration to a utility for the provision of electricity, water, sewerage or gas; d) Provision of consideration for transportation of employees; e) Provision of consideration to a general insurer for services provided in the course of the insurer's insurance business (within the meaning of the Insurance Act 1973); f) Provision of consideration for accommodation in commercial premises; g) Provision of consideration for accommodation in a hotel, motel, inn, hostel, boarding house, caravan park or camping ground; h) Provision of consideration for the lease of goods (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999); i) Provision of consideration for the creation, grant, transfer, assignment or use under licence of a right; j) Provision of consideration for a financial supply (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999); k) Provision of consideration for membership of a professional association or body; l) Provision of consideration for services relating to the exercise of court or tribunal functions, including consideration provided to jurors, witnesses and advocates for minors; m) Provision of consideration for a supply (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999) to another government related entity; or n) Provision of a grant to another government related entity. a) Electronic payments made: i. to a BPAY biller; ii. by recurring direct debit; iii. by debit or credit card payment through a merchant acquiring system; or iv. via third party payment processors facilitating any of the above payments. b) Provision of consideration to a carriage service provider for a carriage service (within the meanings of the Telecommunications Act 1997); c) Provision of consideration to a utility for the provision of electricity, water, sewerage or gas; d) Provision of consideration for transportation of employees; e) Provision of consideration to a general insurer for services provided in the course of the insurer's insurance business (within the meaning of the Insurance Act 1973); f) Provision of consideration for accommodation in commercial premises; g) Provision of consideration for accommodation in a hotel, motel, inn, hostel, boarding house, caravan park or camping ground; h) Provision of consideration for the lease of goods (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999); i) Provision of consideration for the creation, grant, transfer, assignment or use under licence of a right; j) Provision of consideration for a financial supply (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999); k) Provision of consideration for membership of a professional association or body; l) Provision of consideration for services relating to the exercise of court or tribunal functions, including consideration provided to jurors, witnesses and advocates for minors; m) Provision of consideration for a supply (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999) to another government related entity; or n) Provision of a grant to another government related entity. i. to a BPAY biller; ii. by recurring direct debit; iii. by debit or credit card payment through a merchant acquiring system; or iv. via third party payment processors facilitating any of the above payments. | 5. Additional information: Entities may provide information where not reporting it would impose an increased administrative burden on the reporting entity. | 6. Definitions: Consideration has the meaning given in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "OPS 2016/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20162/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "ABRS 2021/1", "Title": "Corporations Director Identification Number Data Standard 2021", "Enabling_Act": "Corporations Act 2001", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Australian Business Registry Services > Director identification number > 2021", "Date_of_Issue": "15 April 2021", "Signatory": "Chris Jordan Registrar", "Registration_Number": "F2021L00454", "Registration_Date": "16 April 2021", "Body": "1. Name of instrument: This data standard is the Corporations Director Identification Number Data Standard 2021. | 2. Commencement: This data standard commences on the later of: a. the day after it is registered on the Federal Register of Legislation; and b. the day on which Part 9.1A of the Corporations Act 2001 commences. a. the day after it is registered on the Federal Register of Legislation; and b. the day on which Part 9.1A of the Corporations Act 2001 commences. | 3. Application: This data standard applies from the day after the Registrar is appointed to perform functions and powers in connection with Part 9.1A of the Corporations Act. | 4. What this Data Standard is about: This data standard provides details on the application for and the giving of a Director Identification Number (Director ID) including; what information the Registrar may require or request in an application, how the Registrar can collect information, the manner and form in which information is to be given to the Registrar, when information is to be given to the Registrar, how the Registrar uses and stores and may correct the information, how the Registrar will communicate with individuals, and confirming review rights for decisions made under this data standard. | 5. Definitions: In this data standard all terms take their meanings from the Corporations Act 2001 (Corporations Act) unless otherwise stated. director ID means Director Identification Number. director ID information means information associated with an individual's director ID including but not limited to, the director ID, information collected in an application for a director ID and updated or corrected information provided to the Registrar in respect of the individual. individual has the same meaning as in the Acts Interpretation Act 1901. | 6. What information may be requested and collected in an application for a director ID: (1) For the purposes of giving an individual a director ID or to update that individual's director ID information the Registrar may require and collect the following information: (a) the individual's names and former names; (b) the individual's addresses and former addresses; (c) contact details; and (d) the individual's date and place of birth. (a) the individual's names and former names; (b) the individual's addresses and former addresses; (c) contact details; and (d) the individual's date and place of birth. (2) For the purposes of giving an individual a director ID or to update that individual's director ID information the Registrar may request, but not compel, the individual's tax file number. (3) For the purpose of establishing a person's identity the Registrar may request and collect identity documents or information evidencing the individual's identity. (4) If the Registrar is not satisfied that the individual's identity has been established from the information provided under subsections (1), (2) and (3) of this instrument, the Registrar may request and collect other information necessary to establish the individual's identity. | 7. How the Registrar may collect information: The Registrar may collect information electronically. If an individual is unable to provide information electronically, the Registrar may collect information in another way, such as through a paper form. | 8. How an individual is to apply for a director ID: (1) An individual must make an application for a director ID through the electronic platform provided by the Registrar or in the form approved by the Registrar. (2) An application for a director ID must be made by the individual to whom the application relates. An application must not be made by another person on behalf of the individual, unless the Registrar is satisfied that the individual is unable to make the application on their own behalf. Note: Subsection 14(4) of the Legislation Act 2003 applies to any forms made under this subsection. Note: Subsection 14(4) of the Legislation Act 2003 applies to any forms made under this subsection. | 9. When information is to be given to the Registrar: (1) An individual must provide to the Registrar the information required under section 6 of this instrument at the time of applying for a director ID. Note: The time in which an individual is required to have a director ID is set out in section 1272C of the Corporations Act (subject to section 1653 of the Corporations Act) and may be extended under section 1272E of the Corporations Act. Note: The time in which an individual is required to have a director ID is set out in section 1272C of the Corporations Act (subject to section 1653 of the Corporations Act) and may be extended under section 1272E of the Corporations Act. (2) An individual who has a director ID may request the Registrar to update the following: a. the individual's name; b. the individual's addresses; and c. the contact details. a. the individual's name; b. the individual's addresses; and c. the contact details. (3) An individual who has a director ID must inform the Registrar of any errors or corrections to the information under subsection 6(1) of this instrument. | 10. How the Registrar uses the information: (1) The Registrar may use director ID information collected under sections 6 and 9 of this instrument to establish the identity of the individual for the purposes of giving the individual a director ID and maintaining the accuracy of director ID information. (2) The Registrar may make a record of information collected or generated in the course of processing the individual's director ID application or subsuquent updates or corrections of the director ID information. Note: Information collected under this data standard is \"protected information\" within the meaning of section 8 of the Corporations Act and is be subject to the secrecy and disclosure provisions in Part 9.1 of the Corporations Act. Note: Information collected under this data standard is \"protected information\" within the meaning of section 8 of the Corporations Act and is be subject to the secrecy and disclosure provisions in Part 9.1 of the Corporations Act. (3) The Registrar may confirm that the information provided by an individual in an application for a director ID or an update or correction is correct by validating, verifying and authenticating information collected and stored by the Registrar. (4) The Registrar may use the director ID information for the performance of the Registrar's functions and exercise of the Registrar's powers, which may include the Registrar facilitating the director or associated entities in meeting obligations under the Corporations Act. | 11. How the Registrar must record and store information: The Registrar must record and store information provided to, or other information generated by, the Registrar in a secure environment. Note: Records Authorities may be issued by the National Archives of Australia (NAA) in accordance with the Archives Act (1983). Note: Records Authorities may be issued by the National Archives of Australia (NAA) in accordance with the Archives Act (1983). | 12. How the Registrar may correct information held by the Registrar: The Registrar may correct any information recorded and held relating to an individual's director ID if the Registrar has reason to believe the information is incorrect. | 13. Communication: (1) Generally, the Registrar will communicate electronically with individuals who provide information to the Registrar, unless the individual cannot communicate electronically. (2) An individual who has applied for a director ID can access information provided to the Registrar in relation to their director ID. (3) Other persons who are permitted by law to access information in relation to a director ID must access this information electronically. | 14. Declaration: An individual who makes an application for a director ID must declare that: (a) the individual is the applicant identified in the application; (b) information provided in the application is true and correct; (c) the individual is an eligible officer, or intends to become an eligible officer within 12 months of applying for a director ID; and (d) the individual does not already have a director ID, or the individual has been directed by the Registrar to apply, or apply again, for a director ID. Note: A person may commit an offence if the person knowingly gives false or misleading information (see section 1308 of the Corporations Act and section 137.1 of the Criminal Code). (a) the individual is the applicant identified in the application; (b) information provided in the application is true and correct; (c) the individual is an eligible officer, or intends to become an eligible officer within 12 months of applying for a director ID; and (d) the individual does not already have a director ID, or the individual has been directed by the Registrar to apply, or apply again, for a director ID. Note: A person may commit an offence if the person knowingly gives false or misleading information (see section 1308 of the Corporations Act and section 137.1 of the Criminal Code). | 15. Review of certain decisions: (1) An individual adversely affected by a decision within the meaning of the Administrative Appeals Tribunal Act 1975 made under this data standard may apply for review of a decision in accordance with section 1317B of the Corporations Act.", "Related_Explanatory_Statements": "ABRS 2021/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/ABRS20211/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "ABRS 2021/2", "Title": "Corporations (Director Identification Number) Disclosure Framework (PGPA Bodies, Courts and Tribunals) 2021", "Enabling_Act": "Corporations Act 2001", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Australian Business Registry Services > Director identification number > 2021", "Date_of_Issue": "15 April 2021", "Signatory": "Chris Jordan Registrar", "Registration_Number": "F2021L00455", "Registration_Date": "16 April 2021", "Body": "1. Name of instrument: This instrument is the Corporations (Director Identification Number) Disclosure Framework (PGPA Bodies, Courts and Tribunals) 2021. | 2. Commencement: This instrument commences on the later of: (a) The day after it is registered on the Federal Register of Legislation; and (b) the day on which Part 9.1A of the Corporations Act 2001 (Corporations Act) commences. (a) The day after it is registered on the Federal Register of Legislation; and (b) the day on which Part 9.1A of the Corporations Act 2001 (Corporations Act) commences. | 3. Application: This instrument is made under section 1270K of the Corporations Act and relates to the disclosure of protected information that is Director Identification Number (director ID) information or is related or connected to director ID information. | 4. Simplified outline of the Disclosure Framework: Protected information is protected from unauthorised use under section 1270L of the Corporations Act. There are circumstances, such as the efficient operation of Government, where the director ID information may be shared with other agencies within Government. The Act provide circumstances in which recordings or disclosures of protected information are authorised. This disclosure framework instrument sets out additional circumstances in which the director ID information may be disclosed. It provides a framework which creates an appropriate level of disclosure where the benefits of disclosure outweigh the risks, and balances the protection of director ID information with the efficient administration of the legislation. Broadly speaking: (a) information can be disclosed to some, but not all, government agencies for the performance of their functions (these recordings or disclosures are covered under section1270L of the Corporations Act); and (b) other disclosures to government agencies not covered under section 1270L of the Corporations Act are dealt with by this disclosure framework instrument, which is a disallowable instrument made by the Registrar. There are circumstances, such as the efficient operation of Government, where the director ID information may be shared with other agencies within Government. The Act provide circumstances in which recordings or disclosures of protected information are authorised. This disclosure framework instrument sets out additional circumstances in which the director ID information may be disclosed. It provides a framework which creates an appropriate level of disclosure where the benefits of disclosure outweigh the risks, and balances the protection of director ID information with the efficient administration of the legislation. Broadly speaking: (a) information can be disclosed to some, but not all, government agencies for the performance of their functions (these recordings or disclosures are covered under section1270L of the Corporations Act); and (b) other disclosures to government agencies not covered under section 1270L of the Corporations Act are dealt with by this disclosure framework instrument, which is a disallowable instrument made by the Registrar. (a) information can be disclosed to some, but not all, government agencies for the performance of their functions (these recordings or disclosures are covered under section1270L of the Corporations Act); and (b) other disclosures to government agencies not covered under section 1270L of the Corporations Act are dealt with by this disclosure framework instrument, which is a disallowable instrument made by the Registrar. | 5. Definitions: (1) In this instrument: director ID means Director Identification Number director ID information means all protected information in connection with the functions or powers of the Registrar under Part 9.1A of the Corporations Act including but not limited to, the director ID, information collected in an application for a director ID and updated or corrected information in respect of the individual provided to the Registrar. PGPA body means an entity or company which is not a government entity within the meaning of section 9 of the Corporations Act, but which is a Commonwealth entity or Commonwealth company within the meaning of the Public Governance, Performance and Accountability Act 2013. (2) All other terms take their meanings from the Corporations Act unless otherwise stated. | 6. Disclosure of director ID information to PGPA bodies, courts or tribunals.: (1) Subject to section 7 of this instrument, the disclosure of director ID information to a person for use, in the course of the performance of duties of the person's official employment, in relation to the performance or exercise of the functions or powers of a PGPA body, is in accordance with this instrument and is therefore authorised by paragraph 1270L(3)(f) of the Corporations Act. (2) Subject to section 1270Q of the Corporations Act, the disclosure of director ID information to a court or tribunal is in accordance with this instrument and is therefore authorised by paragraph 1270L(3)(f) of the Corporations Act. (3) The disclosure of director ID information under subsections 6(1) and (2) of this instrument will not require payment of a fee and will generally be provided electronically. (4) This instrument applies to persons who, but for paragraph 1270L(3)(f) of the Corporations Act and the operation of the instrument, subsection 1270L(1) of the Corporations Act would apply. (5) the disclosure of director ID information in accordance with this instrument is permitted however, nothing in this instrument requires the disclosure of director ID information. | 7. Other matters: Individuals making an application under subsection 1270N(1) of the Corporations Act to not disclose director ID information that may be disclosed to PGPA bodies, courts or tribunals under this instrument, must demonstrate how the detrimental consequence to the individual of disclosure outweighs the ability of PGPA bodies, courts or tribunal performing their functions.", "Related_Explanatory_Statements": "ABRS 2021/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/ABRS20212/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2023/3", "Title": "Transitional Registry Data Standards and Disclosure Frameworks (Repeal) Instrument 2023", "Enabling_Act": "Business Names Registration Act 2011; Commonwealth Registers Act 2020; Corporations Act 2001; National Consumer Credit Protection Act 2009", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Australian Business Registry Services > Disclosure framework and data standards > 2023", "Date_of_Issue": "24 January 2023", "Signatory": "Chris Jordan Registrar", "Registration_Number": "F2023L00119", "Registration_Date": "17 February 2023", "Body": "1. Name of instrument: This instrument is the Transitional Registry Data Standards and Disclosure Frameworks (Repeal) Instrument 2023. | 2. Commencement: This instrument commences the day after it is registered on the Federal Register of Legislation. | 3. Authority: This instrument is made under the Business Names Registration Act 2011, the Commonwealth Registers Act 2020, the Corporations Act 2001 and the National Consumer Credit Protection Act 2009. | 4. Schedule: Each instrument set out in the Schedule to this instrument is repealed. Repeal of instruments Item Instrument name FRLI identifier 1 Australian Business Register - Transitional Registry Disclosure Framework 2022 F2022L00806 2 Australian Business Register - Transitional Registry Operations Data Standard 2022 F2022L00805 3 Business Names Registration - Transitional Registry Disclosure Framework 2022 F2022L00808 4 Business Names Registration - Transitional Registry Operations Data Standard 2022 F2022L00807 5 Corporations Act - Transitional Registry Disclosure Framework 2022 F2022L00810 6 Corporations Act - Transitional Registry Operations Data Standard 2022 F2022L00809 7 National Consumer Credit Protection - Transitional Registry Disclosure Framework 2022 F2022L00802 8 National Consumer Credit Protection - Transitional Registry Operations Data Standard 2022 F2022L00801 9 SMSF Approved Auditor - Transitional Registry Disclosure Framework 2022 F2022L00804 10 SMSF Approved Auditor - Transitional Registry Operations Data Standard 2022 F2022L00803", "Related_Explanatory_Statements": "LI 2023/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This instrument is the Transitional Registry Data Standards and Disclosure Frameworks (Repeal) Instrument 2023.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20233/00001", "Unmatched_Content": "• 62H(1) and 62L(1) of the Business Names Registration Act 2011 • 13(1) and 16(1) of the Commonwealth Registers Act 2020 • 1270G(1) and 1270K(1) of the Corporations Act 2001 , and • 212H(1) and 212L(1) of the National Consumer Credit Protection Act 2009 ."}
{"Instrument_Reference": "LI 2022/14", "Title": "Australian Business Register - Transitional Registry Disclosure Framework 2022", "Enabling_Act": "Commonwealth Registers Act 2020", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Australian Business Registry Services > Disclosure framework and data standards > 2022", "Date_of_Issue": "16 June 2022", "Signatory": "Chris Jordan Registrar", "Registration_Number": "F2022L00806", "Registration_Date": "21 June 2022", "Body": "1 Name: This instrument is the Australian Business Register - Transitional Registry Disclosure Framework 2022. | 2 Commencement: This instrument commences immediately after the commencement of item 20 of Schedule 1 to the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020. | 3 Authority: This instrument is made under the Commonwealth Registers Act 2020. | 4 Definitions: Note: A number of terms used in this instrument are defined in the Commonwealth Registers Act 2020 and the A New Tax System (Australian Business Number) Act 1999, including the following: (a) official employment; (b) protected information; (c) Registrar. (a) official employment; (b) protected information; (c) Registrar. In this instrument: commencement day means the day on which item 20 of Schedule 1 to the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020 commences. ABN Act means the A New Tax System (Australian Business Number) Act 1999. Australian Business Registrar means the Registrar referred to in section 28 of the old ABN Act. old ABN Act means the A New Tax System (Australian Business Number) Act 1999 as in force immediately before the commencement of this instrument. old ABN instrument means an instrument or approved form made under the old ABN Act. registry information means any information that is protected information within the meaning of the Commonwealth Registers Act 2020; for the avoidance of doubt, that includes information: (a) provided to, obtained or held by the Registrar in connection with particular functions or powers of the Registrar; or (b) previously provided to, obtained or held by the Australian Business Registrar in connection with particular functions or powers of that Registrar. (a) provided to, obtained or held by the Registrar in connection with particular functions or powers of the Registrar; or (b) previously provided to, obtained or held by the Australian Business Registrar in connection with particular functions or powers of that Registrar. | 5 Disclosure of registry information: (1) The disclosure of registry information is permitted by this instrument where: (a) Australian Business Registrar would have been permitted to make the disclosure immediately prior to the commencement day under: (i) the old ABN Act (ii) an old ABN instrument; or (iii) Division 355 of Schedule 1 to the Taxation Administration Act 1953; or (b) the disclosure is of information that has been lawfully made available to the public prior to the commencement day. Note: The effect of this subsection is that a disclosure of protected information in accordance with this instrument is authorised by paragraph 17(3)(e) of the Commonwealth Registers Act 2020. (a) Australian Business Registrar would have been permitted to make the disclosure immediately prior to the commencement day under: (i) the old ABN Act (ii) an old ABN instrument; or (iii) Division 355 of Schedule 1 to the Taxation Administration Act 1953; or (b) the disclosure is of information that has been lawfully made available to the public prior to the commencement day. Note: The effect of this subsection is that a disclosure of protected information in accordance with this instrument is authorised by paragraph 17(3)(e) of the Commonwealth Registers Act 2020. (i) the old ABN Act (ii) an old ABN instrument; or (iii) Division 355 of Schedule 1 to the Taxation Administration Act 1953; or (2) For the avoidance of doubt, and without limiting subsection (1), a disclosure that is permitted by that subsection may be made: (a) using notices, forms or systems or any other means by which the disclosure would have been made by the Australian Business Registrar immediately before the commencement day; or (b) in accordance with any arrangement that was in place immediately before the commencement day. (a) using notices, forms or systems or any other means by which the disclosure would have been made by the Australian Business Registrar immediately before the commencement day; or (b) in accordance with any arrangement that was in place immediately before the commencement day. | 6 Application to prevent the disclosure of particular protected information: (1) Any application to the Registrar made under section 19 of the Commonwealth Registers Act 2020 is to be made on the same basis as an application under subsection 26(4) of the old ABN Act was permitted to be made to the Australian Business Registrar. (2) The Registrar may decide the application on the same basis as the Australian Business Registrar would have decided an application under subsection 26(4) of the old ABN Act. (3) For the avoidance of doubt, and without limiting subsections (1) and (2), the application or the decision may be made using notices, forms or systems or any other means by which the application would have been made to the Australian Business Registrar or the decision would have been made by the Australian Business Registrar under the old ABN Act.", "Related_Explanatory_Statements": "LI 2022/14 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202214/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/15", "Title": "Australian Business Register - Transitional Registry Operations Data Standard 2022", "Enabling_Act": "Commonwealth Registers Act 2020", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Australian Business Registry Services > Disclosure framework and data standards > 2022", "Date_of_Issue": "16 June 2022", "Signatory": "Chris Jordan Registrar", "Registration_Number": "F2022L00805", "Registration_Date": "21 June 2022", "Body": "1 Name: This instrument is the Australian Business Register - Transitional Registry Operations Data Standard 2022. | 2 Commencement: This instrument commences immediately after the commencement of item 20 of Schedule 1 to the Treasury Laws Amendment (Registries Modernisation and Other Measures Act 2020. | 3 Authority: This instrument is made under the Commonwealth Registers Act 2020. | 4 Definitions: Note: A number of terms used in this instrument are defined in the A New Tax System (Australian Business Number) Act 1999, including the following: (a) entity; (b) Registrar. (a) entity; (b) Registrar. In this instrument: action includes an act that consists of: (a) deciding, notifying, issuing, publishing, giving; or (b) asking, requesting, requiring, directing; or (c) applying, responding, providing, lodging; or (d) accepting, recording, holding, maintaining; or (e) certifying, providing extracts; or (f) accepting payment or making payment. Note: the actions mentioned in (a) to (f) are not an exhaustive list. ABR Acts means the: (a) A New Tax System (Australian Business Number) Act 1999 (b) A New Tax System (Goods and Services Tax) Act 1999 (c) Australian Prudential Regulation Authority Act 1998 (d) Income Tax Assessment Act 1936 (e) Taxation Administration Act 1953 ABR instrument provision means: (a) a provision of an instrument made under the ABR Acts; or (b) a provision of an old ABR instrument that: (i) has been repealed (including impliedly repealed); or (ii) otherwise does not apply to an action, because of the Treasury Laws Amendment (Registries Modernisation and Other Measures Act 2020, as if that Act did not have that effect. Australian Business Registrar means the Registrar referred to in section 28 of the A New Tax System (Australian Business Number) Act 1999 as in force immediately before the commencement of this instrument. Australian Business Register has the same meaning as in section 24 of the A New Tax System (Australian Business Number) Act 1999 as in force immediately before the commencement of this instrument. old ABR Acts means the ABR Acts as in force immediately before the commencement of this instrument. old ABR instrument means an instrument or approved form made under the old ABR Acts. registry provision means: (a) a provision of the ABR Acts that requires or permits: (i) the Registrar to take an action; or (ii) another entity to take an action in relation to the Registrar; or (b) an ABR instrument provision made for the purposes of a provision of the kind mentioned in paragraph (a) that requires or permits: (i) the Australian Business Registrar to take an action; or (ii) another entity to take an action in relation to Australian Business Registrar. (a) deciding, notifying, issuing, publishing, giving; or (b) asking, requesting, requiring, directing; or (c) applying, responding, providing, lodging; or (d) accepting, recording, holding, maintaining; or (e) certifying, providing extracts; or (f) accepting payment or making payment. Note: the actions mentioned in (a) to (f) are not an exhaustive list. (a) A New Tax System (Australian Business Number) Act 1999 (b) A New Tax System (Goods and Services Tax) Act 1999 (c) Australian Prudential Regulation Authority Act 1998 (d) Income Tax Assessment Act 1936 (e) Taxation Administration Act 1953 (a) a provision of an instrument made under the ABR Acts; or (b) a provision of an old ABR instrument that: (i) has been repealed (including impliedly repealed); or (ii) otherwise does not apply to an action, because of the Treasury Laws Amendment (Registries Modernisation and Other Measures Act 2020, as if that Act did not have that effect. (i) has been repealed (including impliedly repealed); or (ii) otherwise does not apply to an action, (a) a provision of the ABR Acts that requires or permits: (i) the Registrar to take an action; or (ii) another entity to take an action in relation to the Registrar; or (b) an ABR instrument provision made for the purposes of a provision of the kind mentioned in paragraph (a) that requires or permits: (i) the Australian Business Registrar to take an action; or (ii) another entity to take an action in relation to Australian Business Registrar. (i) the Registrar to take an action; or (ii) another entity to take an action in relation to the Registrar; or (i) the Australian Business Registrar to take an action; or (ii) another entity to take an action in relation to Australian Business Registrar. | 5 Actions relating to matters relating to functions and powers of the Registrar: (1) The Registrar may take an action under a registry provision by taking the action in accordance with the requirements (if any) of the old ABR Acts or an old ABR instrument that would have applied to the Australian Business Registrar taking the action. (2) Another entity may take an action in relation to the Registrar by taking the action in accordance with the requirements (if any) of the old ABR Acts or an old ABR instrument that would have applied to an entity taking the action in relation to the Australian Business Registrar or the Australian Business Register if the action: (a) relates to a registry provision; and (b) relates to the performance of the Registrar's functions or the exercise of the Registrar's powers under the ABR Acts. (a) relates to a registry provision; and (b) relates to the performance of the Registrar's functions or the exercise of the Registrar's powers under the ABR Acts. (3) Without limiting subsections (1) and (2), an action may be taken using notices, forms or systems or any other means available to or in relation to Australian Business Registrar under the old ABR Acts or an old ABR instrument: (4) If the Registrar or another entity omits to take an action in relation to a registry provision in accordance with a requirement of the old ABR Acts or an old ABR instrument, the Registrar or other entity is taken to have omitted to take the action for the purposes of the ABR Acts or an instrument made under it. (5) For the purposes of this section, taking an action in accordance with a requirement includes taking an action in accordance with the manner, form or practice in which such a requirement could be complied with. | 6 How the Registrar will hold, record and store registry information: The Registrar may take an action in relation to a registry provision by holding, recording or storing information on a computer system maintained as the Australian Business Register. Note 1: Records Authorities may be issued by the National Archives of Australia in accordance with the Archives Act 1983. Note 2: A document or a copy of a document that purports to be an extract of information held in the Australian Business Register in relation to a registry provision will be an extract of information held by the Registrar for the purpose of section 23 of the Commonwealth Registers Act 2020. | 7 How the Registrar uses registry information: (1) The Registrar may use information provided, generated or held in accordance with this instrument: (a) to make a record of the information collected or generated; or (b) to maintain the accuracy of information held by the Registrar; or (c) for the performance of the Registrar's functions and the exercise of the Registrar's powers. (a) to make a record of the information collected or generated; or (b) to maintain the accuracy of information held by the Registrar; or (c) for the performance of the Registrar's functions and the exercise of the Registrar's powers. (2) For the avoidance of doubt, the Registrar may use a system maintained as the Australian Business Register for the purpose of subsection (1). Note: Information collected under this instrument is 'protected information' within the meaning of section 5 of the Commonwealth Registers Act 2020 and is subject to the secrecy and disclosure provisions in Part 4 of the Commonwealth Registers Act 2020.", "Related_Explanatory_Statements": "LI 2022/15 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202215/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/16", "Title": "Business Names Registration - Transitional Registry Disclosure Framework 2022", "Enabling_Act": "Business Names Registration Act 2011", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Australian Business Registry Services > Disclosure framework and data standards > 2022", "Date_of_Issue": "16 June 2022", "Signatory": "Chris Jordan Registrar", "Registration_Number": "F2022L00808", "Registration_Date": "21 June 2022", "Body": "1 Name: This instrument is the Business Names Registration - Transitional Registry Disclosure Framework 2022. | 2 Commencement: This instrument commences immediately after the commencement of item 20 of Schedule 1 to the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020. | 3 Authority: This instrument is made under the Business Names Registration Act 2011. | 4 Definitions: Note: A number of terms used in this instrument are defined in the Business Names Registration Act 2011, including the following: (a) official employment; (b) protected information; (c) Registrar. (a) official employment; (b) protected information; (c) Registrar. In this instrument: commencement day means the day on which item 20 of Schedule 1 to the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020 commences. BNR Acts means the Business Names Registration Act 2011 and Business Names Registration (Transitional and Consequential Provisions) Act 2011. old BNR Acts means the Business Names Registration Act 2011 and Business Names Registration (Transitional and Consequential Provisions) Act 2011 as in force immediately before the commencement of this instrument. old BNR instrument means an instrument, prescribed form or approved form made under the old BNR Acts. registry information means any information that is protected information within the meaning of the BNR Acts; for the avoidance of doubt, that includes information: (a) provided to, obtained or held by the Registrar in connection with particular functions or powers of the Registrar; or (b) provided to, obtained or held by ASIC on behalf of the Registrar in connection with particular functions or powers of the Registrar. (a) provided to, obtained or held by the Registrar in connection with particular functions or powers of the Registrar; or (b) provided to, obtained or held by ASIC on behalf of the Registrar in connection with particular functions or powers of the Registrar. | 5 Disclosure of registry information: (1) The disclosure of registry information is permitted by this instrument where: (a) ASIC would have been permitted to make the disclosure immediately prior to the commencement day under: (i) the old BNR Acts (ii) the old BNR instruments; or (iii) the Australian Securities and Investments Commission Act 2001; or (b) the disclosure is to ASIC or persons in official employment of ASIC; or (c) the disclosure is of information that has been lawfully made available to the public prior to the commencement day. Note: The effect of this subsection is that a disclosure of protected information in accordance with this instrument is authorised by paragraph 62M(3)(f) of the Business Names Registration Act 2011. (a) ASIC would have been permitted to make the disclosure immediately prior to the commencement day under: (i) the old BNR Acts (ii) the old BNR instruments; or (iii) the Australian Securities and Investments Commission Act 2001; or (b) the disclosure is to ASIC or persons in official employment of ASIC; or (c) the disclosure is of information that has been lawfully made available to the public prior to the commencement day. Note: The effect of this subsection is that a disclosure of protected information in accordance with this instrument is authorised by paragraph 62M(3)(f) of the Business Names Registration Act 2011. (i) the old BNR Acts (ii) the old BNR instruments; or (iii) the Australian Securities and Investments Commission Act 2001; or (2) Without limiting subsection (1), registry information that may be disclosed in accordance with that subsection may be disclosed by ASIC, the Registrar or persons in official employment of ASIC or the Registrar. (3) For the avoidance of doubt, and without limiting subsections (1) and (2), a disclosure that is permitted by those subsections may be made: (a) using notices, forms or systems or any other means by which the disclosure would have been made by ASIC immediately before the commencement day; or (b) in accordance with any arrangement that was in place immediately before the commencement day. (a) using notices, forms or systems or any other means by which the disclosure would have been made by ASIC immediately before the commencement day; or (b) in accordance with any arrangement that was in place immediately before the commencement day. (4) All arrangements in relation to payments for the disclosure of registry information in place immediately before the commencement date apply on and from the commencement date. | 6 Application to prevent the disclosure of particular protected information: (1) Any application to the Registrar made under section 62P of the Business Names Registration Act 2011 is to be made on the same basis as an application under subsection 60(6) of the Business Names Registration Act 2011 as in force immediately before the commencement of this instrument was permitted to be made to ASIC. (2) The Registrar may decide the application on the same basis as ASIC would have decided an application under subsection 60(6) of the Business Names Registration Act 2011 as in force immediately before the commencement of this instrument. (3) For the avoidance of doubt, and without limiting subsections (1) and (2), the application or the decision may be made using notices, forms or systems or any other means by which the application would have been made to ASIC or the decision would have been made by ASIC under the old BNR Acts.", "Related_Explanatory_Statements": "LI 2022/16 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202216/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/17", "Title": "Business Names Registration - Transitional Registry Operations Data Standard 2022", "Enabling_Act": "Business Names Registration Act 2011", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Australian Business Registry Services > Disclosure framework and data standards > 2022", "Date_of_Issue": "16 June 2022", "Signatory": "Chris Jordan Registrar", "Registration_Number": "F2022L00807", "Registration_Date": "21 June 2022", "Body": "1 Name: This instrument is the Business Names Registration - Transitional Registry Operations Data Standard 2022. | 2 Commencement: This instrument commences immediately after the commencement of item 20 of Schedule 1 to the Treasury Laws Amendment (Registries Modernisation and Other Measures Act 2020. | 3 Authority: This instrument is made under the Business Names Registration Act 2011. | 4 Definitions: Note: A number of terms used in this instrument are defined in the Business Names Registration Act 2011, including the following: (a) entity; (b) Registrar. (a) entity; (b) Registrar. In this instrument: action includes an act that consists of: (a) deciding, notifying, issuing, publishing, giving; or (b) asking, requesting, requiring, directing; or (c) applying, responding, providing, lodging; or (d) accepting, recording, holding, maintaining; or (e) certifying, providing extracts; or (f) accepting payment or making payment. Note: the actions mentioned in (a) to (f) are not an exhaustive list. BNR Acts means the Business Names Registration Act 2011 and Business Names Registration (Transitional and Consequential Provisions) Act 2011. BNR instrument provision means: (a) a provision of an instrument made under the BNR Acts; or (b) a provision of an old BNR instrument that: (i) has been repealed (including impliedly repealed); or (ii) otherwise does not apply to an action, because of the Treasury Laws Amendment (Registries Modernisation and Other Measures Act 2020, as if that Act did not have that effect. old BNR Acts means the Business Names Registration Act 2011 or the Business Names Registration (Transitional and Consequential Provisions) Act 2011 as in force immediately before the commencement of this instrument. old BNR instrument means an instrument, prescribed form or approved form made under the old BNR Act. registry provision means: (a) a provision of the BNR Acts that requires or permits: (i) the Registrar to take an action; or (ii) another entity to take an action in relation to the Registrar; or (b) a BNR instrument provision made for the purposes of a provision of the kind mentioned in paragraph (a) that requires or permits: (i) ASIC to take an action; or (ii) another entity to take an action in relation to ASIC. (a) deciding, notifying, issuing, publishing, giving; or (b) asking, requesting, requiring, directing; or (c) applying, responding, providing, lodging; or (d) accepting, recording, holding, maintaining; or (e) certifying, providing extracts; or (f) accepting payment or making payment. Note: the actions mentioned in (a) to (f) are not an exhaustive list. (a) a provision of an instrument made under the BNR Acts; or (b) a provision of an old BNR instrument that: (i) has been repealed (including impliedly repealed); or (ii) otherwise does not apply to an action, (i) has been repealed (including impliedly repealed); or (ii) otherwise does not apply to an action, (a) a provision of the BNR Acts that requires or permits: (i) the Registrar to take an action; or (ii) another entity to take an action in relation to the Registrar; or (b) a BNR instrument provision made for the purposes of a provision of the kind mentioned in paragraph (a) that requires or permits: (i) ASIC to take an action; or (ii) another entity to take an action in relation to ASIC. (i) the Registrar to take an action; or (ii) another entity to take an action in relation to the Registrar; or (i) ASIC to take an action; or (ii) another entity to take an action in relation to ASIC. | 5 Actions relating to matters relating to functions and powers of the Registrar: (1) The Registrar may take an action under a registry provision by taking the action in accordance with the requirements (if any) of the old BNR Acts or an old BNR instrument that would have applied to ASIC taking the action. (2) Another entity may take an action in relation to the Registrar by taking the action in accordance with the requirements (if any) of the old BNR Acts or an old BNR instrument that would have applied to an entity taking the action in relation to ASIC if the action: (a) relates to a registry provision; and (b) relates to the performance of the Registrar's functions or the exercise of the Registrar's powers under the BNR Acts. (a) relates to a registry provision; and (b) relates to the performance of the Registrar's functions or the exercise of the Registrar's powers under the BNR Acts. (3) Without limiting subsections (1) and (2): (a) an action may be taken using notices, forms or systems or any other means available to or in relation to ASIC under the old BNR Acts or an old BNR instrument; and (b) section 62F of the Business Names Registration Act 2011 applies to an action that consists of making a decision using a computer system maintained by or on behalf of ASIC where the Registrar has control over the processes to assist decision making in the computer system. (a) an action may be taken using notices, forms or systems or any other means available to or in relation to ASIC under the old BNR Acts or an old BNR instrument; and (b) section 62F of the Business Names Registration Act 2011 applies to an action that consists of making a decision using a computer system maintained by or on behalf of ASIC where the Registrar has control over the processes to assist decision making in the computer system. (4) If the Registrar or another entity omits to take an action in relation to a registry provision in accordance with a requirement of the old BNR Acts or an old BNR instrument, the Registrar or other entity is taken to have omitted to take the action for the purposes of the BNR Acts or an instrument made under it. (5) For the purposes of this section, taking an action in accordance with a requirement includes taking an action in accordance with the manner, form or practice in which such a requirement could be complied with. | 6 How the Registrar will hold, record and store registry information: The Registrar may take an action in relation to a registry provision by holding, recording or storing information on a computer system maintained by or on behalf of ASIC. Note 1: Records Authorities may be issued by the National Archives of Australia in accordance with the Archives Act 1983. Note 2: A document or a copy of a document that purports to be an extract of information held by ASIC in relation to a registry provision will be an extract of information held by the Registrar for the purpose of section 62S of the Business Names Registration Act 2011. | 7 How the Registrar uses registry information: (1) The Registrar may use information provided, generated or held in accordance with this instrument: (a) to make a record of the information collected or generated; or (b) to maintain the accuracy of information held by the Registrar; or (c) for the performance of the Registrar's functions and the exercise of the Registrar's powers. (a) to make a record of the information collected or generated; or (b) to maintain the accuracy of information held by the Registrar; or (c) for the performance of the Registrar's functions and the exercise of the Registrar's powers. (2) For the avoidance of doubt, the Registrar may use a system maintained by or on behalf of ASIC for the purpose of subsection (1). Note: Information collected under this instrument is 'protected information' within the meaning of section 3 of the Business Names Registration Act 2011 and is subject to the secrecy and disclosure provisions in Division 1, Subdivision C of the Business Names Registration Act 2011.", "Related_Explanatory_Statements": "LI 2022/17 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202217/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/18", "Title": "Corporations Act - Transitional Registry Disclosure Framework 2022", "Enabling_Act": "Corporations Act 2001", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Australian Business Registry Services > Disclosure framework and data standards > 2022", "Date_of_Issue": "16 June 2022", "Signatory": "Chris Jordan Registrar", "Registration_Number": "F2022L00810", "Registration_Date": "21 June 2022", "Body": "1 Name: This instrument is the Corporations Act - Transitional Registry Disclosure Framework 2022. | 2 Commencement: This instrument commences immediately after the commencement of item 20 of Schedule 1 to the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020. | 3 Authority: This instrument is made under the Corporations Act 2001. | 4 Definitions: Note: A number of terms used in this instrument are defined in the Corporations Act, including the following: (a) official employment; (b) protected information; (c) Registrar. (a) official employment; (b) protected information; (c) Registrar. In this instrument: commencement day means the day on which item 20 of Schedule 1 to the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020 commences. Corporations Act means the Corporations Act 2001. old Corporations Act means the Corporations Act 2001 as in force immediately before the commencement of this instrument. old Corporations instrument means an instrument, prescribed form or approved form made under the old Corporations Act (other than an instrument made under Part 9.1 of the old Corporations Act). registry information means any information that is protected information within the meaning of the Corporations Act; for the avoidance of doubt, that includes information: (a) provided to, obtained or held by the Registrar in connection with particular functions or powers of the Registrar; or (b) provided to, obtained or held by ASIC on behalf of the Registrar in connection with particular functions or powers of the Registrar. (a) provided to, obtained or held by the Registrar in connection with particular functions or powers of the Registrar; or (b) provided to, obtained or held by ASIC on behalf of the Registrar in connection with particular functions or powers of the Registrar. | 5 Disclosure of registry information: (1) The disclosure of registry information is permitted by this instrument where: (a) ASIC would have been permitted to make the disclosure immediately prior to the commencement day under: (i) the old Corporations Act (ii) an old Corporations instrument; or (iii) the Australian Securities and Investments Commission Act 2001; or (b) the disclosure is to ASIC or persons in official employment of ASIC; or (c) the disclosure is of information that has been lawfully made available to the public prior to the commencement day. Note: The effect of this subsection is that a disclosure of protected information in accordance with this instrument is authorised by paragraph 1270L(3)(f) of the Corporations Act. (a) ASIC would have been permitted to make the disclosure immediately prior to the commencement day under: (i) the old Corporations Act (ii) an old Corporations instrument; or (iii) the Australian Securities and Investments Commission Act 2001; or (b) the disclosure is to ASIC or persons in official employment of ASIC; or (c) the disclosure is of information that has been lawfully made available to the public prior to the commencement day. Note: The effect of this subsection is that a disclosure of protected information in accordance with this instrument is authorised by paragraph 1270L(3)(f) of the Corporations Act. (i) the old Corporations Act (ii) an old Corporations instrument; or (iii) the Australian Securities and Investments Commission Act 2001; or (2) Without limiting subsection (1), registry information that may be disclosed in accordance with that subsection may be disclosed by ASIC, the Registrar or persons in official employment of ASIC or the Registrar. (3) For the avoidance of doubt, and without limiting subsections (1) and (2), a disclosure that is permitted by those subsections may be made: (a) using notices, forms or systems or any other means by which the disclosure would have been made by ASIC immediately before the commencement day; or (b) in accordance with any arrangement that was in place immediately before the commencement day. (a) using notices, forms or systems or any other means by which the disclosure would have been made by ASIC immediately before the commencement day; or (b) in accordance with any arrangement that was in place immediately before the commencement day. (4) All arrangements in relation to payments for the disclosure of registry information in place immediately before the commencement date apply on and from the commencement date. | 6 Application to prevent the disclosure of particular protected information: (1) Any application to the Registrar made under section 1270N of the Corporations Act is to be made on the same basis as an application under section 205D of the old Corporations Act was permitted to be made to ASIC. (2) The Registrar may decide the application on the same basis as ASIC would have decided an application under section 205D of the old Corporations Act. (3) For the avoidance of doubt, and without limiting subsections (1) and (2), the application or the decision may be made using notices, forms or systems or any other means by which the application would have been made to ASIC or the decision would have been made by ASIC under the old Corporations Act.", "Related_Explanatory_Statements": "LI 2022/18 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202218/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/19", "Title": "Corporations Act - Transitional Registry Operations Data Standard 2022", "Enabling_Act": "Corporations Act 2001", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Australian Business Registry Services > Disclosure framework and data standards > 2022", "Date_of_Issue": "16 June 2022", "Signatory": "Chris Jordan Registrar", "Registration_Number": "F2022L00809", "Registration_Date": "21 June 2022", "Body": "1 Name: This instrument is the Corporations Act - Transitional Registry Operations Data Standard 2022. | 2 Commencement: This instrument commences immediately after the commencement of item 20 of Schedule 1 to the Treasury Laws Amendment (Registries Modernisation and Other Measures Act 2020. | 3 Authority: This instrument is made under the Corporations Act 2001. | 4 Definitions: Note: A number of terms used in this instrument are defined in the Corporations Act, including the following: (a) entity; (b) issue; (c) Registrar. (a) entity; (b) issue; (c) Registrar. In this instrument: action includes an act that consists of: (a) deciding, notifying, issuing, publishing, giving; or (b) asking, requesting, requiring, directing; or (c) applying, responding, providing, lodging; or (d) accepting, recording, holding, maintaining; or (e) certifying, providing extracts; or (f) accepting payment or making payment. Note: the actions mentioned in (a) to (f) are not an exhaustive list. Corporations Act means the Corporations Act 2001. Corporations instrument provision means: (a) a provision of an instrument made under the Corporations Act (other than an instrument made under Part 9.1 of the old Corporations Act); or (b) a provision of an old Corporations instrument that: (i) has been repealed (including impliedly repealed); or (ii) otherwise does not apply to an action, because of the Treasury Laws Amendment (Registries Modernisation and Other Measures Act 2020, as if that Act did not have that effect. old Corporations Act means the Corporations Act 2001 as in force immediately before the commencement of this instrument. old Corporations instrument means an instrument, prescribed form or approved form made under the old Corporations Act (other than an instrument made under Part 9.1 of the old Corporations Act). registry provision means: (a) a provision of the Corporations Act (other than section 1274B of the old Corporations Act) that requires or permits: (i) the Registrar to take an action; or (ii) another entity to take an action in relation to the Registrar; or (b) a Corporations instrument provision made for the purposes of a provision of the kind mentioned in paragraph (a) that requires or permits: (i) ASIC to take an action; or (ii) another entity to take an action in relation to ASIC. (a) deciding, notifying, issuing, publishing, giving; or (b) asking, requesting, requiring, directing; or (c) applying, responding, providing, lodging; or (d) accepting, recording, holding, maintaining; or (e) certifying, providing extracts; or (f) accepting payment or making payment. Note: the actions mentioned in (a) to (f) are not an exhaustive list. (a) a provision of an instrument made under the Corporations Act (other than an instrument made under Part 9.1 of the old Corporations Act); or (b) a provision of an old Corporations instrument that: (i) has been repealed (including impliedly repealed); or (ii) otherwise does not apply to an action, (i) has been repealed (including impliedly repealed); or (ii) otherwise does not apply to an action, (a) a provision of the Corporations Act (other than section 1274B of the old Corporations Act) that requires or permits: (i) the Registrar to take an action; or (ii) another entity to take an action in relation to the Registrar; or (b) a Corporations instrument provision made for the purposes of a provision of the kind mentioned in paragraph (a) that requires or permits: (i) ASIC to take an action; or (ii) another entity to take an action in relation to ASIC. (i) the Registrar to take an action; or (ii) another entity to take an action in relation to the Registrar; or (i) ASIC to take an action; or (ii) another entity to take an action in relation to ASIC. | 5 Actions relating to matters relating to functions and powers of the Registrar: (1) The Registrar may take an action under a registry provision by taking the action in accordance with the requirements (if any) of the old Corporations Act or an old Corporations instrument that would have applied to ASIC taking the action. (2) Another entity may take an action in relation to the Registrar by taking the action in accordance with the requirements (if any) of the old Corporations Act or an old Corporations instrument that would have applied to an entity taking the action in relation to ASIC if the action: (a) relates to a registry provision; and (b) relates to the performance of the Registrar's functions or the exercise of the Registrar's powers under the Corporations Act. (a) relates to a registry provision; and (b) relates to the performance of the Registrar's functions or the exercise of the Registrar's powers under the Corporations Act. (3) Without limiting subsections (1) and (2): (a) an action may be taken using notices, forms or systems or any other means available to or in relation to ASIC under the old Corporations Act or an old Corporations instrument; and (b) section 1270E of the Corporations Act applies to an action that consists of making a decision using a computer system maintained by or on behalf of ASIC where the Registrar has control over the processes to assist decision making in the computer system. (a) an action may be taken using notices, forms or systems or any other means available to or in relation to ASIC under the old Corporations Act or an old Corporations instrument; and (b) section 1270E of the Corporations Act applies to an action that consists of making a decision using a computer system maintained by or on behalf of ASIC where the Registrar has control over the processes to assist decision making in the computer system. (4) If the Registrar or another entity omits to take an action in relation to a registry provision in accordance with a requirement of the old Corporations Act or an old Corporations instrument, the Registrar or other entity is taken to have omitted to take the action for the purposes of the Corporations Act or an instrument made under it. (5) For the purposes of this section, taking an action in accordance with a requirement includes taking an action in accordance with the manner, form or practice in which such a requirement could be complied with. | 6 How the Registrar will hold, record and store registry information: The Registrar may take an action in relation to a registry provision by holding, recording or storing information on a computer system maintained by or on behalf of ASIC. Note 1: Records Authorities may be issued by the National Archives of Australia in accordance with the Archives Act 1983. Note 2: A document or a copy of a document that purports to be an extract of information held by ASIC in relation to a registry provision will be an extract of information held by the Registrar for the purpose of section 1270R of the Corporations Act. | 7 How the Registrar uses registry information: (1) The Registrar may use information provided, generated or held in accordance with this instrument: (a) to make a record of the information collected or generated; or (b) to maintain the accuracy of information held by the Registrar; or (c) for the performance of the Registrar's functions and the exercise of the Registrar's powers. (a) to make a record of the information collected or generated; or (b) to maintain the accuracy of information held by the Registrar; or (c) for the performance of the Registrar's functions and the exercise of the Registrar's powers. (2) For the avoidance of doubt, the Registrar may use a system maintained by or on behalf of ASIC for the purpose of subsection (1). Note: Information collected under this instrument is 'protected information' within the meaning of section 9 of the Corporations Act and is subject to the secrecy and disclosure provisions in Part 9.1 of the Corporations Act.", "Related_Explanatory_Statements": "LI 2022/19 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202219/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/20", "Title": "National Consumer Credit Protection - Transitional Registry Disclosure Framework 2022", "Enabling_Act": "National Consumer Credit Protection Act 2009", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Australian Business Registry Services > Disclosure framework and data standards > 2022", "Date_of_Issue": "16 June 2022", "Signatory": "Chris Jordan Registrar", "Registration_Number": "F2022L00802", "Registration_Date": "21 June 2022", "Body": "1 Name: This instrument is the National Consumer Credit Protection - Transitional Registry Disclosure Framework 2022. | 2 Commencement: This instrument commences immediately after the commencement of item 20 of Schedule 1 to the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020. | 3 Authority: This instrument is made under the National Consumer Credit Protection Act 2009. | 4 Definitions: Note: A number of terms used in this instrument are defined in the National Consumer Credit Protection Act 2009, including the following: (a) official employment; (b) protected information; (c) Registrar. (a) official employment; (b) protected information; (c) Registrar. In this instrument: commencement day means the day on which item 20 of Schedule 1 to the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020 commences. NCCP Act means the National Consumer Credit Protection Act 2009. old NCCP Act means the National Consumer Credit Protection Act 2009 as in force immediately before the commencement of this instrument. old NCCP instrument means an instrument or approved form made under the old NCCP Act. registry information means any information that is protected information within the meaning of the NCCP Act; for the avoidance of doubt, that includes information: (a) provided to, obtained or held by the Registrar in connection with particular functions or powers of the Registrar; or (b) provided to, obtained or held by ASIC on behalf of the Registrar in connection with particular functions or powers of the Registrar. (a) provided to, obtained or held by the Registrar in connection with particular functions or powers of the Registrar; or (b) provided to, obtained or held by ASIC on behalf of the Registrar in connection with particular functions or powers of the Registrar. | 5 Disclosure of registry information: (1) The disclosure of registry information is permitted by this instrument where: (a) ASIC would have been permitted to make the disclosure immediately prior to the commencement day under: (i) the old NCCP Act (ii) an old NCCP instrument; or (iii) the Australian Securities and Investments Commission Act 2001; or (b) the disclosure is to ASIC or persons in official employment of ASIC; or (c) the disclosure is of information that has been lawfully made available to the public prior to the commencement day. Note: The effect of this subsection is that a disclosure of protected information in accordance with this instrument is authorised by paragraph 212M(3)(f) of the NCCP Act. (a) ASIC would have been permitted to make the disclosure immediately prior to the commencement day under: (i) the old NCCP Act (ii) an old NCCP instrument; or (iii) the Australian Securities and Investments Commission Act 2001; or (b) the disclosure is to ASIC or persons in official employment of ASIC; or (c) the disclosure is of information that has been lawfully made available to the public prior to the commencement day. (i) the old NCCP Act (ii) an old NCCP instrument; or (iii) the Australian Securities and Investments Commission Act 2001; or (2) Without limiting subsection (1), registry information that may be disclosed in accordance with that subsection may be disclosed by ASIC, the Registrar or persons in official employment of ASIC or the Registrar. (3) For the avoidance of doubt, and without limiting subsections (1) and (2), a disclosure that is permitted by those subsections may be made: (a) using notices, forms or systems or any other means by which the disclosure would have been made by ASIC immediately before the commencement day; or (b) in accordance with any arrangement that was in place immediately before the commencement day. (a) using notices, forms or systems or any other means by which the disclosure would have been made by ASIC immediately before the commencement day; or (b) in accordance with any arrangement that was in place immediately before the commencement day. (4) All arrangements in relation to payments for the disclosure of registry information in place immediately before the commencement date apply on and from the commencement date. | 6 Application to prevent the disclosure of particular protected information: (1) Any application to the Registrar made under section 212P of the NCCP Act is to be made on the same basis as an application under the old NCCP Act or an old NCCP instrument was permitted to be made to ASIC. (2) The Registrar may decide the application on the same basis as ASIC would have decided an application under the old NCCP Act or an old NCCP instrument. (3) For the avoidance of doubt, and without limiting subsections (1) and (2), the application or the decision may be made using notices, forms or systems or any other means by which the application would have been made to ASIC or the decision would have been made by ASIC under the old NCCP Act or an old NCCP instrument.", "Related_Explanatory_Statements": "LI 2022/20 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202220/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/21", "Title": "National Consumer Credit Protection - Transitional Registry Operations Data Standard 2022", "Enabling_Act": "National Consumer Credit Protection Act 2009", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Australian Business Registry Services > Disclosure framework and data standards > 2022", "Date_of_Issue": "16 June 2022", "Signatory": "Chris Jordan Registrar", "Registration_Number": "F2022L00801", "Registration_Date": "21 June 2022", "Body": "1 Name: This instrument is the National Consumer Credit Protection - Transitional Registry Operations Data Standard 2022. | 2 Commencement: This instrument commences immediately after the commencement of item 20 of Schedule 1 to the Treasury Laws Amendment (Registries Modernisation and Other Measures Act 2020. | 3 Authority: This instrument is made under the National Consumer Credit Protection Act 2009. | 4 Definitions: Note: A number of terms used in this instrument are defined in the National Consumer Credit Protection Act 2009, including the following: (a) person; (b) Registrar. (a) person; (b) Registrar. In this instrument: action includes an act that consists of: (a) deciding, notifying, issuing, publishing, giving; or (b) asking, requesting, requiring, directing; or (c) applying, responding, providing, lodging; or (d) accepting, recording, holding, maintaining; or (e) certifying, providing extracts; or (f) accepting payment or making payment. Note: the actions mentioned in (a) to (f) are not an exhaustive list. NCCP Act means the National Consumer Credit Protection Act 2009. NCCP instrument provision means: (a) a provision of an instrument made under the NCCP Act; or (b) a provision of an old NCCP instrument that: (i) has been repealed (including impliedly repealed); or (ii) otherwise does not apply to an action, because of the Treasury Laws Amendment (Registries Modernisation and Other Measures Act 2020, as if that Act did not have that effect. old NCCP Act means the National Consumer Credit Protection Act 2009 as in force immediately before the commencement of this instrument. old NCCP instrument means an instrument or approved form made under the old NCCP Act. registry provision means: (a) a provision of the NCCP Act that requires or permits: (i) the Registrar to take an action; or (ii) another person to take an action in relation to the Registrar; or (b) a NCCP instrument provision made for the purposes of a provision of the kind mentioned in paragraph (a) that requires or permits: (i) ASIC to take an action; or (ii) another person to take an action in relation to ASIC. (a) deciding, notifying, issuing, publishing, giving; or (b) asking, requesting, requiring, directing; or (c) applying, responding, providing, lodging; or (d) accepting, recording, holding, maintaining; or (e) certifying, providing extracts; or (f) accepting payment or making payment. Note: the actions mentioned in (a) to (f) are not an exhaustive list. (a) a provision of an instrument made under the NCCP Act; or (b) a provision of an old NCCP instrument that: (i) has been repealed (including impliedly repealed); or (ii) otherwise does not apply to an action, (i) has been repealed (including impliedly repealed); or (ii) otherwise does not apply to an action, (a) a provision of the NCCP Act that requires or permits: (i) the Registrar to take an action; or (ii) another person to take an action in relation to the Registrar; or (b) a NCCP instrument provision made for the purposes of a provision of the kind mentioned in paragraph (a) that requires or permits: (i) ASIC to take an action; or (ii) another person to take an action in relation to ASIC. (i) the Registrar to take an action; or (ii) another person to take an action in relation to the Registrar; or (i) ASIC to take an action; or (ii) another person to take an action in relation to ASIC. | 5 Actions relating to matters relating to functions and powers of the Registrar: (1) The Registrar may take an action under a registry provision by taking the action in accordance with the requirements (if any) of the old NCCP Act or an old NCCP instrument that would have applied to ASIC taking the action. (2) Another person may take an action in relation to the Registrar by taking the action in accordance with the requirements (if any) of the old NCCP Act or an old NCCP instrument that would have applied to a person taking the action in relation to ASIC if the action: (a) relates to a registry provision; and (b) relates to the performance of the Registrar's functions or the exercise of the Registrar's powers under the NCCP Act. (a) relates to a registry provision; and (b) relates to the performance of the Registrar's functions or the exercise of the Registrar's powers under the NCCP Act. (3) Without limiting subsections (1) and (2): (a) an action may be taken using notices, forms or systems or any other means available to or in relation to ASIC under the old NCCP Act or an old NCCP instrument; and (b) section 212F of the NCCP Act applies to an action that consists of making a decision using a computer system maintained by or on behalf of ASIC where the Registrar has control over the processes to assist decision making in the computer system. (a) an action may be taken using notices, forms or systems or any other means available to or in relation to ASIC under the old NCCP Act or an old NCCP instrument; and (b) section 212F of the NCCP Act applies to an action that consists of making a decision using a computer system maintained by or on behalf of ASIC where the Registrar has control over the processes to assist decision making in the computer system. (4) If the Registrar or another person omits to take an action in relation to a registry provision in accordance with a requirement of the old NCCP Act or an old NCCP instrument, the Registrar or other person is taken to have omitted to take the action for the purposes of the NCCP Act or an instrument made under it. (5) For the purposes of this section, taking an action in accordance with a requirement includes taking an action in accordance with the manner, form or practice in which such a requirement could be complied with. | 6 How the Registrar will hold, record and store registry information: The Registrar may take an action in relation to a registry provision by holding, recording or storing information on a computer system maintained by or on behalf of ASIC. Note 1: Records Authorities may be issued by the National Archives of Australia in accordance with the Archives Act 1983. Note 2: A document or a copy of a document that purports to be an extract of information held by ASIC in relation to a registry provision will be an extract of information held by the Registrar for the purpose of section 212S of the NCCP Act. | 7 How the Registrar uses registry information: (1) The Registrar may use information provided, generated or held in accordance with this instrument: (a) to make a record of the information collected or generated; or (b) to maintain the accuracy of information held by the Registrar; or (c) for the performance of the Registrar's functions and the exercise of the Registrar's powers. (a) to make a record of the information collected or generated; or (b) to maintain the accuracy of information held by the Registrar; or (c) for the performance of the Registrar's functions and the exercise of the Registrar's powers. (2) For the avoidance of doubt, the Registrar may use a system maintained by or on behalf of ASIC for the purpose of subsection (1). Note: Information collected under this instrument is 'protected information' within the meaning of subsection 5(1) of the NCCP Act and is subject to the secrecy and disclosure provisions in Division 1A, Subdivision C of the NCCP Act.", "Related_Explanatory_Statements": "LI 2022/21 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202221/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/22", "Title": "SMSF Approved Auditor - Transitional Registry Disclosure Framework 2022", "Enabling_Act": "Commonwealth Registers Act 2020", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Australian Business Registry Services > Disclosure framework and data standards > 2022", "Date_of_Issue": "16 June 2022", "Signatory": "Chris Jordan Registrar", "Registration_Number": "F2022L00804", "Registration_Date": "21 June 2022", "Body": "1 Name: This instrument is the SMSF Approved Auditor - Transitional Registry Disclosure Framework 2022. | 2 Commencement: This instrument commences immediately after the commencement of item 20 of Schedule 1 to the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020. | 3 Authority: This instrument is made under the Commonwealth Registers Act 2020. | 4 Definitions: Note: A number of terms used in this instrument are defined in the Commonwealth Registers Act 2020 or the Superannuation Industry (Supervision) Act 1993, including the following: (a) official employment; (b) protected information; (c) Registrar, (d) self managed superannuation fund (SMSF), (e) SMSF approved auditor. (a) official employment; (b) protected information; (c) Registrar, (d) self managed superannuation fund (SMSF), (e) SMSF approved auditor. In this instrument: commencement day means the day on which item 20 of Schedule 1 to the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020 commences. SIS Act means the Superannuation Industry (Supervision) Act 1993. old SIS Act means the Superannuation Industry (Supervision) Act 1993 as in force immediately before the commencement of this instrument. old SIS instrument means an instrument, prescribed form or approved form made under the old SIS Act. registry information means any information that is protected information within the meaning of the Commonwealth Registers Act 2020; for the avoidance of doubt, that includes information: (a) provided to, obtained or held by the Registrar in connection with particular functions or powers of the Registrar; or (b) provided to, obtained or held by ASIC on behalf of the Registrar in connection with particular functions or powers of the Registrar. (a) provided to, obtained or held by the Registrar in connection with particular functions or powers of the Registrar; or (b) provided to, obtained or held by ASIC on behalf of the Registrar in connection with particular functions or powers of the Registrar. | 5 Disclosure of registry information: (1) The disclosure of registry information is permitted by this instrument where: (a) ASIC would have been permitted to make the disclosure immediately prior to the commencement day under: (i) the old SIS Act (ii) an old SIS instruments; or (iii) the Australian Securities and Investments Commission Act 2001; or (b) the disclosure is to ASIC or persons in official employment of ASIC; or (c) the disclosure is of information that has been lawfully made available to the public prior to the commencement day. Note: The effect of this subsection is that a disclosure of protected information in accordance with this instrument is authorised by paragraph 17(3)(e) of the Commonwealth Registers Act 2020. (a) ASIC would have been permitted to make the disclosure immediately prior to the commencement day under: (i) the old SIS Act (ii) an old SIS instruments; or (iii) the Australian Securities and Investments Commission Act 2001; or (b) the disclosure is to ASIC or persons in official employment of ASIC; or (c) the disclosure is of information that has been lawfully made available to the public prior to the commencement day. Note: The effect of this subsection is that a disclosure of protected information in accordance with this instrument is authorised by paragraph 17(3)(e) of the Commonwealth Registers Act 2020. (i) the old SIS Act (ii) an old SIS instruments; or (iii) the Australian Securities and Investments Commission Act 2001; or (2) Without limiting subsection (1), registry information that may be disclosed in accordance with that subsection may be disclosed by ASIC, the Registrar or persons in official employment of ASIC or the Registrar. (3) For the avoidance of doubt, and without limiting subsections (1) and (2), a disclosure that is permitted by those subsections may be made: (a) using notices, forms or systems or any other means by which the disclosure would have been made by ASIC immediately before the commencement day; or (b) in accordance with any arrangement that was in place immediately before the commencement day. (c) All arrangements in relation to payments for the disclosure of registry information in place immediately before the commencement date apply on and from the commencement date. (a) using notices, forms or systems or any other means by which the disclosure would have been made by ASIC immediately before the commencement day; or (b) in accordance with any arrangement that was in place immediately before the commencement day. (c) All arrangements in relation to payments for the disclosure of registry information in place immediately before the commencement date apply on and from the commencement date. | 6 Application to prevent the disclosure of particular protected information: (1) Any application to the Registrar made under section 19 of the Commonwealth Registers Act 2020 is to be made on the same basis as an application under the old SIS Act was permitted to be made to ASIC. (2) The Registrar may decide the application on the same basis as ASIC would have decided an application under the old SIS Act. (3) For the avoidance of doubt, and without limiting subsections (1) and (2), the application or the decision may be made using notices, forms or systems or any other means by which the application would have been made to ASIC or the decision would have been made by ASIC under the old SIS Act.", "Related_Explanatory_Statements": "LI 2022/22 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202222/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/23", "Title": "SMSF Approved Auditor - Transitional Registry Operations Data Standard 2022", "Enabling_Act": "Commonwealth Registers Act 2020", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Australian Business Registry Services > Disclosure framework and data standards > 2022", "Date_of_Issue": "16 June 2022", "Signatory": "Chris Jordan Registrar", "Registration_Number": "F2022L00803", "Registration_Date": "21 June 2022", "Body": "1 Name: This instrument is the SMSF Approved Auditor - Transitional Registry Operations Data Standard 2022. | 2 Commencement: This instrument commences immediately after the commencement of item 20 of Schedule 1 to the Treasury Laws Amendment (Registries Modernisation and Other Measures Act 2020. | 3 Authority: This instrument is made under the Commonwealth Registers Act 2020. | 4 Definitions: Note: A number of terms used in this instrument are defined in the Commonwealth Registers Act 2020 or the Superannuation Industry (Supervision) Act 1993, including the following: (a) entity; (b) Registrar; (c) self managed superannuation fund (SMSF), (d) SMSF approved auditor. (a) entity; (b) Registrar; (c) self managed superannuation fund (SMSF), (d) SMSF approved auditor. In this instrument: action includes an act that consists of: (a) deciding, notifying, issuing, publishing, giving; or (b) asking, requesting, requiring, directing; or (c) applying, responding, providing, lodging; or (d) accepting, recording, holding, maintaining; or (e) certifying, providing extracts; or (f) accepting payment or making payment. Note: the actions mentioned in (a) to (f) are not an exhaustive list. SIS Act means the Superannuation Industry (Supervision) Act 1993. SIS instrument provision means: (a) a provision of an instrument made under the SIS Act; or (b) a provision of an old SIS instrument that: (i) has been repealed (including impliedly repealed); or (ii) otherwise does not apply to an action, because of the Treasury Laws Amendment (Registries Modernisation and Other Measures Act 2020, as if that Act did not have that effect. old SIS Act means the Superannuation Industry (Supervision) Act 1993 as in force immediately before the commencement of this instrument. old SIS instrument means an instrument or approved form made under the old SIS Act. registry provision means: (a) a provision of the SIS Act that requires or permits: (i) the Registrar to take an action; or (ii) another entity to take an action in relation to the Registrar; or (b) a SIS instrument provision made for the purposes of a provision of the kind mentioned in paragraph (a) that requires or permits: (i) ASIC to take an action; or (ii) another entity to take an action in relation to ASIC. (a) deciding, notifying, issuing, publishing, giving; or (b) asking, requesting, requiring, directing; or (c) applying, responding, providing, lodging; or (d) accepting, recording, holding, maintaining; or (e) certifying, providing extracts; or (f) accepting payment or making payment. Note: the actions mentioned in (a) to (f) are not an exhaustive list. (a) a provision of an instrument made under the SIS Act; or (b) a provision of an old SIS instrument that: (i) has been repealed (including impliedly repealed); or (ii) otherwise does not apply to an action, (i) has been repealed (including impliedly repealed); or (ii) otherwise does not apply to an action, (a) a provision of the SIS Act that requires or permits: (i) the Registrar to take an action; or (ii) another entity to take an action in relation to the Registrar; or (b) a SIS instrument provision made for the purposes of a provision of the kind mentioned in paragraph (a) that requires or permits: (i) ASIC to take an action; or (ii) another entity to take an action in relation to ASIC. (i) the Registrar to take an action; or (ii) another entity to take an action in relation to the Registrar; or (i) ASIC to take an action; or (ii) another entity to take an action in relation to ASIC. | 5 Actions relating to matters relating to functions and powers of the Registrar: (1) The Registrar may take an action under a registry provision by taking the action in accordance with the requirements (if any) of the old SIS Act or an old SIS instrument that would have applied to ASIC taking the action. (2) Another entity may take an action in relation to the Registrar by taking the action in accordance with the requirements (if any) of the old SIS Act or an old SIS instrument that would have applied to an entity taking the action in relation to ASIC if the action: (a) relates to a registry provision; and (b) relates to the performance of the Registrar's functions or the exercise of the Registrar's powers under the SIS Act. (a) relates to a registry provision; and (b) relates to the performance of the Registrar's functions or the exercise of the Registrar's powers under the SIS Act. (3) Without limiting subsections (1) and (2): (a) an action may be taken using notices, forms or systems or any other means available to or in relation to ASIC under the old SIS Act or an old SIS instrument; and (b) section 11 of the Commonwealth Registers Act 2020 applies to an action that consists of making a decision using a computer system maintained by or on behalf of ASIC where the Registrar has control over the processes to assist decision making in the computer system. (a) an action may be taken using notices, forms or systems or any other means available to or in relation to ASIC under the old SIS Act or an old SIS instrument; and (b) section 11 of the Commonwealth Registers Act 2020 applies to an action that consists of making a decision using a computer system maintained by or on behalf of ASIC where the Registrar has control over the processes to assist decision making in the computer system. (4) If the Registrar or another entity omits to take an action in relation to a registry provision in accordance with a requirement of the old SIS Act or an old SIS instrument, the Registrar or other entity is taken to have omitted to take the action for the purposes of the SIS Act or an instrument made under it. (5) For the purposes of this section, taking an action in accordance with a requirement includes taking an action in accordance with the manner, form or practice in which such a requirement could be complied with. | 6 How the Registrar will hold, record and store registry information: The Registrar may take an action in relation to a registry provision by holding, recording or storing information on a computer system maintained by or on behalf of ASIC. Note 1: Records Authorities may be issued by the National Archives of Australia in accordance with the Archives Act 1983. Note 2: A document or a copy of a document that purports to be an extract of information held by ASIC in relation to a registry provision will be an extract of information held by the Registrar for the purpose of section 23 of the Commonwealth Registers Act 2020. | 7 How the Registrar uses registry information: (1) The Registrar may use information provided, generated or held in accordance with this instrument: (a) to make a record of the information collected or generated; or (b) to maintain the accuracy of information held by the Registrar; or (c) for the performance of the Registrar's functions and the exercise of the Registrar's powers. (a) to make a record of the information collected or generated; or (b) to maintain the accuracy of information held by the Registrar; or (c) for the performance of the Registrar's functions and the exercise of the Registrar's powers. (2) For the avoidance of doubt, the Registrar may use a system maintained by or on behalf of ASIC for the purpose of subsection (1). Note: Information collected under this instrument is 'protected information' within the meaning of section 5 of the Commonwealth Registers Act 2020 and is subject to the secrecy and disclosure provisions in Part 4 of the Commonwealth Registers Act 2020.", "Related_Explanatory_Statements": "LI 2022/23 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202223/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/35", "Title": "Taxation Administration (Remedial Power - Disclosure of Protected Information by Taxation Officers) Repeal Determination 2022 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Commissioner's remedial power > 2022", "Date_of_Issue": "25 October 2022", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2022L01508", "Registration_Date": "25 November 2022", "Body": "1 Name: This instrument is the Taxation Administration (Remedial Power - Disclosure of Protected Information by Taxation Officers) Repeal Determination 2022 . | 2 Commencement: (1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The first day this determination is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 of the Legislation Act 2003 . Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 370-5 of Schedule 1 to the Taxation Administration Act 1953 . | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Taxation Administration (Remedial Power - Disclosure of Protected Information by Taxation Officers) Determination 2020", "Related_Explanatory_Statements": "Sch 1 370-15 | LI 2022/35 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This instrument is the Taxation Administration (Remedial Power - Disclosure of Protected Information by Taxation Officers) Repeal Determination 2022 .", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202235/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination. | Legislative References: TAA 1953 Sch 1 370-15"}
{"Instrument_Reference": "CRP 2021/1", "Title": "Taxation Administration (Remedial Power - Certificate for GST free supplies of Cars for Disabled People) Repeal Amendment Determination 2021", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Commissioner's remedial power > 2021", "Date_of_Issue": "23 February 2021", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2021L00228", "Registration_Date": "11 March 2021", "Body": "1 Name of instrument: This instrument is the Taxation Administration (Remedial Power - Certificate for GST free supplies of Cars for Disabled People) Repeal Amendment Determination 2021. | 2. Commencement: Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The first day this instrument is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 (disallowance) of the Legislation Act 2003. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3. Authority: This instrument is made under section 370-5 of Schedule 1 to the Taxation Administration Act 1953. | 4. Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Taxation Administration (Remedial Power - Certificate for GST free supplies of Cars for Disabled People) Repeal Amendment Determination 2021 | 7 Insert: Repeal of this instrument This instrument is repealed at the start of 1 April 2024.", "Related_Explanatory_Statements": "CRP 2021/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This instrument is the Taxation Administration (Remedial Power - Certificate for GST free supplies of Cars for Disabled People) Repeal Amendment Determination 2021.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/CRP20211/00001", "Unmatched_Content": "1. After section 6: 7. Repeal of this instrument"}
{"Instrument_Reference": "CRP 2021/2", "Title": "Taxation Administration (Remedial Power - Certificate for GST free supplies of Cars for Disabled People) Repeal and Transitional Arrangements Determination 2021", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Commissioner's remedial power > 2021", "Date_of_Issue": "27 July 2021", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2021L01085", "Registration_Date": "6 August 2021", "Body": "1 Name of instrument: This instrument is the Taxation Administration (Remedial Power - Certificate for GST free supplies of Cars for Disabled People) Repeal and Transitional Arrangements Determination 2021. | 2. Commencement: Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The first day this instrument is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 (disallowance) of the Legislation Act 2003. 2. Sections 5 and 6 The later of: (a) the start of the first day this instrument is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 (disallowance) of the Legislation Act 2003; and (b) immediately after the commencement of item 44 of Schedule 3 to the Treasury Laws Amendment (2021 Measures No. 5) Act 2021. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (a) the start of the first day this instrument is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 (disallowance) of the Legislation Act 2003; and (b) immediately after the commencement of item 44 of Schedule 3 to the Treasury Laws Amendment (2021 Measures No. 5) Act 2021. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3. Authority: This instrument is made under section 370-15 of Schedule 1 to the Taxation Administration Act 1953. | 4. Definitions: In this instrument: GST Act means the A New Tax System (Goods and Services Tax) Act 1999 medical practitioner has the meaning given in section 195-1 of the GST Act car has the meaning given in section 195-1 of the GST Act car parts has the meaning given in section 195-1 of the GST Act item 44 means item 44 of Schedule 3 to the Treasury Laws Amendment (2021 Measures No. 5) Act 2021 | 5. Repeal: The Taxation Administration (Remedial Power - Certificate for GST-free supplies of Cars for Disabled People) Determination 2020 is repealed. | 6. Transitional Provision: (1) This item applies to a current disability certificate or certificate of medical eligibility issued to a person if: (a) the current disability certificate was issued by the Managing Director of the nominated company (within the meaning of Part 2 of the Hearing Services and AGHS Reform Act 1997) or an officer or employee of that company who is authorised in writing by the Managing Director; or (b) the current certificate of medical eligibility was issued by a medical practitioner under the Taxation Administration (Remedial Power - Certificate for GST-free supplies of Cars for Disabled People) Determination 2020 before the repeal of that Determination; and (c) the certificate was in force immediately before the commencement of item 44. (a) the current disability certificate was issued by the Managing Director of the nominated company (within the meaning of Part 2 of the Hearing Services and AGHS Reform Act 1997) or an officer or employee of that company who is authorised in writing by the Managing Director; or (b) the current certificate of medical eligibility was issued by a medical practitioner under the Taxation Administration (Remedial Power - Certificate for GST-free supplies of Cars for Disabled People) Determination 2020 before the repeal of that Determination; and (c) the certificate was in force immediately before the commencement of item 44. (2) The current disability certificate or certificate of medical eligibility has effect, after the commencement of item 44, as if it were a disability certificate issued by a medical practitioner in the approved form to the person under item 44. (3) This item applies in respect of a supply of a car or car parts to an individual made after the commencement of item 44. | 7. Repeal of this instrument: This instrument is repealed at the start of 1 October 2024.", "Related_Explanatory_Statements": "CRP 2021/2 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This instrument is the Taxation Administration (Remedial Power - Certificate for GST free supplies of Cars for Disabled People) Repeal and Transitional Arrangements Determination 2021. | This instrument is repealed at the start of 1 October 2024.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/CRP20212/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "CRP 2020/1", "Title": "Taxation Administration (Remedial Power - Disclosure of Protected Information by Taxation Officers) Determination 2020 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Commissioner's remedial power > 2020", "Date_of_Issue": "", "Signatory": "Louise Clarke Deputy Commissioner of Taxation", "Registration_Number": "F2020L00061", "Registration_Date": "29 January 2020", "Body": "1 Name: This instrument is the Taxation Administration (Remedial Power - Disclosure of Protected Information by Taxation Officers) Determination 2020 . | 2 Commencement: (1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The first day this determination is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 (disallowance) of the Legislation Act 2003 . 15 May 2020 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 370-5 of Schedule 1 to the Taxation Administration Act 1953 . | 4 Definitions: In this instrument: Act means the Taxation Administration Act 1953 . | 5 Modifications of subsection 355-25(2) in Schedule 1 to the Act: For the purposes of section 370-5 in Schedule 1 to the Act, subsection 355-25(2) in that Schedule operates as if the following paragraph were added at the end of that subsection: ; or (h) the primary entity is an individual who has died and the covered entity is: (i) a registered tax agent or BAS agent of an executor or administrator of the primary entity's estate; or (ii) a legal practitioner representing an executor or administrator of the primary entity's estate in relation to the primary entity's affairs relating to one or more taxation laws. (i) a registered tax agent or BAS agent of an executor or administrator of the primary entity's estate; or (ii) a legal practitioner representing an executor or administrator of the primary entity's estate in relation to the primary entity's affairs relating to one or more taxation laws. | 6 Application of modification: The modification of subsection 355-25(2) in Schedule 1 to the Act made by this instrument applies in relation to a disclosure of information that occurs on or after the commencement of this instrument.", "Related_Explanatory_Statements": "Sch 1 355-25(2) | CRP 2020/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/CRP20201/00001", "Unmatched_Content": "I, Louise Clarke, as delegate of the Commissioner of Taxation, make the following determination. | Legislative References: TAA 1953 Sch 1 355-25(2)"}
{"Instrument_Reference": "CRP 2020/2", "Title": "Taxation Administration (Remedial Power – Certificate for GST-free supplies of Cars for Disabled People) Determination 2020", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Commissioner's remedial power > 2020", "Date_of_Issue": "14 August 2020", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2021C00768", "Registration_Date": "8 August 2021", "Body": "1 Name of instrument: This instrument is the Taxation Administration (Remedial Power – Certificate for GST-free supplies of Cars for Disabled People) Determination 2020. | 2. Commencement: Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The first day this instrument is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 (disallowance) of the Legislation Act 2003. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3. Authority: This instrument is made under section 370-5 of Schedule 1 to the Taxation Administration Act 1953. | 4. Definitions: In this instrument: GST Act means the A New Tax System (Goods and Services Tax) Act 1999 medical practitioner has the meaning given in section 195-1 of the GST Act car has the meaning given in section 195-1 of the GST Act car parts has the meaning given in section 195-1 of the GST Act | 5. Modifications of paragraph 38-510(1)(a): For the purpose of section 370-5 of Schedule 1 to the Taxation Administration Act 1953, subsection 38-510(1) of the GST Act operates as if the following paragraph is substituted for paragraph 38-510(1)(a): (a) has a current certificate of medical eligibility issued by a medical practitioner certifying that the individual has lost the use of one or more limbs to such an extent that he or she is unable to use public transport, and | 6. Application of modification: This modification of paragraph 38-510(1)(a) applies in respect of a supply of a car or car parts to an individual made on or after the commencement of this instrument. This modification does not affect the GST free supply of a car or car parts to an individual in relation to a person who holds a current disability certificate issued by the Managing Director of the nominated company (within the meaning of Part 2 of the Hearing Services and AGHS Reform Act 1997 ) or an officer or employee of that company who is authorised in writing by the Managing Director. | 7. Repeal of this instrument: This instrument is repealed at the start of 1 April 2024. Name Registration Commencement Application, saving and transitional provisions Taxation Administration (Remedial Power – Certificate for GST-free supplies of Cars for Disabled People) Determination 2020 28 August 2020 ( F2020L01079 ) 9 December 2020 (s 2) Taxation Administration (Remedial Power – Certificate for GST-free supplies of Cars for Disabled People) Repeal Amendment Determination 2021 11 March 2021 ( F2021L00228 ) 5 August 2021 (s 2) - Provision affected How affected s 2 rep LA s 48D s 7 ad F2021L00228", "Related_Explanatory_Statements": "CRP 2020/2 – Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This instrument is repealed at the start of 1 April 2024.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/CRP20202C1/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "CRP 2020/2", "Title": "Taxation Administration (Remedial Power - Certificate for GST-free supplies of Cars for Disabled People) Determination 2020", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Commissioner's remedial power > 2020", "Date_of_Issue": "14 August 2020", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2020L01079", "Registration_Date": "28 August 2020", "Body": "1 Name of instrument: This instrument is the Taxation Administration (Remedial Power - Certificate for GST-free supplies of Cars for Disabled People) Determination 2020. | 2. Commencement: Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The first day this instrument is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 (disallowance) of the Legislation Act 2003. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3. Authority: This instrument is made under section 370-5 of Schedule 1 to the Taxation Administration Act 1953. | 4. Definitions: In this instrument: GST Act means the A New Tax System (Goods and Services Tax) Act 1999 medical practitioner has the meaning given in section 195-1 of the GST Act car has the meaning given in section 195-1 of the GST Act car parts has the meaning given in section 195-1 of the GST Act | 5. Modifications of paragraph 38-510(1)(a): For the purpose of section 370-5 of Schedule 1 to the Taxation Administration Act 1953, subsection 38-510(1) of the GST Act operates as if the following paragraph is substituted for paragraph 38-510(1)(a): (a) has a current certificate of medical eligibility issued by a medical practitioner certifying that the individual has lost the use of one or more limbs to such an extent that he or she is unable to use public transport, and | 6. Application of modification: This modification of paragraph 38-510(1)(a) applies in respect of a supply of a car or car parts to an individual made on or after the commencement of this instrument. This modification does not affect the GST free supply of a car or car parts to an individual in relation to a person who holds a current disability certificate issued by the Managing Director of the nominated company (within the meaning of Part 2 of the Hearing Services and AGHS Reform Act 1997 ) or an officer or employee of that company who is authorised in writing by the Managing Director.", "Related_Explanatory_Statements": "CRP 2020/2 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/CRP20202/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "CRP 2020/3", "Title": "Taxation Administration (Remedial Power - Seasonal Labour Mobility Program) Determination 2020", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Commissioner's remedial power > 2020", "Date_of_Issue": "19 November 2020", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2020L01474", "Registration_Date": "25 November 2020", "Body": "1 Name of instrument: This instrument is the Taxation Administration (Remedial Power - Seasonal Labour Mobility Program) Determination 2020. | 2. Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day this instrument is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 (disallowance) of the Legislation Act 2003. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3. Authority: This instrument is made under section 370-5 in Schedule 1 to the Act. | 4. Definitions: In this instrument: Act means the Taxation Administration Act 1953. Temporary visa has the meaning given by section 5 of the Migration Act 1958. | 5. Modification of paragraph 840-905(b)(ii) of the Income Tax Assessment Act 1997: For the purposes of section 370-5 in Schedule 1 to the Act, paragraph 840-905(b)(ii) of the Income Tax Assessment Act 1997 operates with the following modification: If you formerly held a Temporary Work (International Relations) Visa (subclass 403) and you hold a different temporary visa at a particular time, you are treated as if you hold a Temporary Work (International Relations) Visa (subclass 403) at that time. | 6. Modification of paragraph 12-319A(b)(ii) in Schedule 1 to the Act: For the purposes of section 370-5 in Schedule 1 to the Act, paragraph 12-319A(b)(ii) in Schedule 1 to the Act operates with the following modification: An employee, who formerly held a Temporary Work (International Relations) Visa (subclass 403) and who holds a different temporary visa at a particular time, is treated as if they hold a Temporary Work (International Relations) Visa (subclass 403) at that time. | 7. Application of modifications: The modifications of paragraph 840-905(b)(ii) of the Income Tax Assessment Act 1997 and paragraph 12-319A(b)(ii) in Schedule 1 to the Act made by this instrument apply to salary, wages, commissions, bonuses or allowances paid on and after 24 March 2020. | 8. Repeal of this instrument: This instrument is repealed at the start of 1 April 2024.", "Related_Explanatory_Statements": "CRP 2020/3 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This instrument is repealed at the start of 1 April 2024.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/CRP20203/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/6", "Title": "Taxation Administration (Data Sharing-Relevant COVID-19 Business Support Program) Amendment Declaration (No. 1) 2022", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Coronavirus economic stimulus measures > 2022", "Date_of_Issue": "15 March 2022", "Signatory": "Josh Frydenberg Treasurer", "Registration_Number": "F2022L00320", "Registration_Date": "16 March 2022", "Body": "1 Name: This instrument is the Taxation Administration (Data Sharing-Relevant COVID-19 Business Support Program) Amendment Declaration (No. 1) 2022. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Taxation Administration Act 1953. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Taxation Administration (Data Sharing-Relevant COVID-19 Business Support Program) Declaration 2021 | 1 Section 5 (after table item 2-15): Insert: 2-16 2021 land tax COVID-19 relief (as it relates to commercial property only) Service NSW and Revenue NSW New South Wales 2-17 2022 Small Business Support Program Service NSW and Revenue NSW New South Wales 2-18 Alfresco Restart rebate Service NSW and Revenue NSW New South Wales 2-19 Commercial Landlord Hardship Fund Service NSW and Revenue NSW New South Wales | 2 Section 5 (before table item 6-5): Insert: 6-1 Business Hardship Grant-December 2021 Department of Treasury and Finance South Australia 6-2 Business Hardship Grant-Additional Round-January 2022 Department of Treasury and Finance South Australia | 3 Section 5 (after table item 6-10): Insert: 6-11 COVID-19 Tourism and Hospitality Support Grant Department of Treasury and Finance South Australia 6-12 COVID-19 Tourism, Hospitality and Gym Grant Department of Treasury and Finance South Australia 6-13 COVID-19 Tourism, Hospitality and Gym Grant-Additional Round-January 2022 Department of Treasury and Finance South Australia | 4 At the end of the instrument: Add: 6 Sunset The whole of this instrument is repealed on 30 June 2026.", "Related_Explanatory_Statements": "LI 2022/6 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20226/00001", "Unmatched_Content": "I, Josh Frydenberg, Treasurer, make the following declaration."}
{"Instrument_Reference": "LI 2022/12", "Title": "Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 3) 2022", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Coronavirus economic stimulus measures > 2022", "Date_of_Issue": "31 March 2022", "Signatory": "Josh Frydenberg Treasurer", "Registration_Number": "F2022L00513", "Registration_Date": "4 April 2022", "Body": "1 Name: This instrument is the Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 3) 2022. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020 | 1 Section 5 (after table item 12): Insert: 12A 2022 Small Business Support Program New South Wales 12B Commercial Landlord Hardship Grant New South Wales 12C NSW Accommodation Support Grant New South Wales 12D NSW Festival Relaunch Package New South Wales | 2 Section 5 (after table item 13): Insert: 14 NSW Performing Arts Relaunch Package New South Wales | 3 Section 5 (after table item 27): Insert: 30 2021 COVID-19 Business Support Grants Queensland 50 COVID-19 Additional Business Support Grant South Australia 51 COVID-19 Business Hardship Grant South Australia 52 COVID-19 Business Support Grant - July 2021 South Australia 53 COVID-19 Tourism and Hospitality Support Grant South Australia 70 COVID-19 Business Support Grant Australian Capital Territory", "Related_Explanatory_Statements": "LI 2022/12 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument is repealed by Division 1 of Part 3 of Chapter 3 of the Legislation Act 2003", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202212/00001", "Unmatched_Content": "I, Josh Frydenberg, Treasurer, make the following declaration."}
{"Instrument_Reference": "LI 2022/27", "Title": "Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 4) 2022", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Coronavirus economic stimulus measures > 2022", "Date_of_Issue": "22 August 2022", "Signatory": "Jim Chalmers Treasurer", "Registration_Number": "F2022L01107", "Registration_Date": "25 August 2022", "Body": "1 Name: This instrument is the Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 4) 2022. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020 | 1 Section 5 (after table item 21BA): Insert: 21BB Business Costs Assistance Program Round Two - Top Up Victoria 21BC Business Costs Assistance Program Round Three Victoria 21BD Business Costs Assistance Program Round Four Victoria 21BE Business Costs Assistance Program Round Four - Construction Victoria 21BF Business Costs Assistance Program Round Five Victoria | 2 Section 5 (after table item 22): Insert: 22AA Commercial Landlord Hardship Fund 3 Victoria | 3 Section 5 (after table item 22A): Insert: 22AB Impacted Public Events Support Program Round Two Victoria | 4 Section 5 (after table item 23AA): Insert: 23AB Licensed Hospitality Venue Fund 2021 - Top Up Payments Victoria | 5 Section 5 (after table item 23B): Insert: 23BA Live Performance Support Program (Presenters) Round Two Victoria 23BB Live Performance Support Program (Suppliers) Round Two Victoria | 6 Section 5 (At the end of the table): Add: 71 HOMEFRONT 3 Australian Capital Territory", "Related_Explanatory_Statements": "LI 2022/27 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument is repealed by Division 1 of Part 3 of Chapter 3 of the Legislation Act 2003", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202227/00001", "Unmatched_Content": "I, Jim Chalmers, Treasurer, make the following declaration."}
{"Instrument_Reference": "LI 2022/34", "Title": "Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 5) 2022", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Coronavirus economic stimulus measures > 2022", "Date_of_Issue": "17 November 2022", "Signatory": "Jim Chalmers Treasurer", "Registration_Number": "F2022L01477", "Registration_Date": "18 November 2022", "Body": "1 Name: This instrument is the Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 5) 2022. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020 | 1 Section 5 (after table item 70): Insert: 70A COVID-19 Small Business Hardship Scheme Australian Capital Territory", "Related_Explanatory_Statements": "LI 2022/34 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument is repealed by Division 1 of Part 3 of Chapter 3 of the Legislation Act 2003", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202234/00001", "Unmatched_Content": "I, Jim Chalmers, Treasurer, make the following declaration."}
{"Instrument_Reference": "BSP 2021/1", "Title": "Taxation Administration (Data Sharing - Relevant COVID-19 Business Support Program) Declaration 2021", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Coronavirus economic stimulus measures > 2021", "Date_of_Issue": "20 August 2021", "Signatory": "Josh Frydenberg Treasurer", "Registration_Number": "F2021L01157", "Registration_Date": "20 August 2021", "Body": "1 Name: This instrument is the Taxation Administration (Data Sharing - Relevant COVID-19 Business Support Program) Declaration 2021. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Taxation Administration Act 1953. | 4 Definitions: (1) Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this instrument as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act. Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time. Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997. Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time. Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997. In this instrument: the Act means the Taxation Administration Act 1953. | 5 Declared relevant COVID-19 business support programs: Under subsection 355-65(10) in Schedule 1 to the Act, each item of the following table declares a program administered by an Australian government agency specified in the item to be a relevant COVID-19 business support program for the purposes of item 12 of Table 7 in subsection 355-65(8) in Schedule 1 to the Act. Item Declared relevant COVID-19 business support program Australian government agency administering the program Jurisdiction operating the program 1-1 COVID-19 Consumer Travel Support Program (Rounds 1 and 2) Services Australia and the Australian Trade and Investment Commission Commonwealth 2-5 2021 COVID-19 business grant Service NSW and Revenue NSW New South Wales 2-10 2021 COVID-19 JobSaver payment Service NSW and Revenue NSW New South Wales 2-15 2021 COVID-19 micro-business grant Service NSW New South Wales 2-20 Export assistance grant (but only to the extent a grant relates to supporting an entity affected by COVID-19) Service NSW New South Wales 2-25 Northern Beaches Small Business Hardship Grant Service NSW and NSW Treasury New South Wales 2-30 NSW Performing Arts COVID Support Package Create NSW and NSW Treasury New South Wales 2-35 Small business fees and charges rebate Service NSW New South Wales 2-40 Small Business Recovery Grant Service NSW and NSW Treasury New South Wales 2-45 Southern Border Small Business Support Grant Service NSW New South Wales 3-5 Alpine Resorts Support Program (Streams 1, 2 and 3) Department of Jobs, Precincts and Regions Victoria 3-10 Business Continuity Fund Department of Jobs, Precincts and Regions Victoria 3-15 Business Costs Assistance Program (Round Two) Department of Jobs, Precincts and Regions Victoria 3-20 Business Costs Assistance Program Round Two - July Extension Department of Jobs, Precincts and Regions Victoria 3-25 Business Costs Assistance Program (Round Three) Department of Jobs, Precincts and Regions Victoria 3-30 Impacted Public Events Support Program Department of Jobs, Precincts and Regions Victoria 3-35 Independent Cinema Support Program Department of Jobs, Precincts and Regions Victoria 3-40 Licensed Hospitality Venue Fund 2021 Department of Jobs, Precincts and Regions Victoria 3-45 Licenced Hospitality Venue Fund 2021 - July Extension Department of Jobs, Precincts and Regions Victoria 3-50 Live Performance Support Program Department of Jobs, Precincts and Regions Victoria 3-55 Small Business COVID Hardship Fund Department of Jobs, Precincts and Regions Victoria 4-5 COVID-19 Business Support Grants Scheme (August 2021) Queensland Rural and Industry Development Authority and the Department of Employment, Small Business and Training Queensland 4-10 COVID-19 Jobs Support Loan Scheme Queensland Rural and Industry Development Authority and the Department of Employment, Small Business and Training Queensland", "Related_Explanatory_Statements": "BSP 2021/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/BSP20211/00001", "Unmatched_Content": "I, Josh Frydenberg, Treasurer, make the following declaration."}
{"Instrument_Reference": "BSP 2021/2", "Title": "Taxation Administration (Data Sharing - Relevant COVID-19 Business Support Program) Amendment Declaration (No. 1) 2021", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Coronavirus economic stimulus measures > 2021", "Date_of_Issue": "3 September 2021", "Signatory": "Josh Frydenberg Treasurer", "Registration_Number": "F2021L01237", "Registration_Date": "3 September 2021", "Body": "1 Name: This instrument is the Taxation Administration (Data Sharing - Relevant COVID-19 Business Support Program) Amendment Declaration (No. 1) 2021. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Taxation Administration Act 1953. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Taxation Administration (Data Sharing-Relevant COVID-19 Business Support Program) Declaration 2021 | 1 Section 5 (table items 2-15, 2-20 and 2-35): Omit \"Service NSW\", substitute \"Service NSW and Revenue NSW\". | 2 Section 5 (table item 2-40): Omit \"and NSW Treasury\", substitute \", NSW Treasury and Revenue NSW\". | 3 Section 5 (table item 2-45): Omit \"Service NSW\", substitute \"Service NSW and Revenue NSW\". | 4 Section 5 (table item 4-5): Omit \"and the Department of Employment, Small Business and Training\" substitute \", Department of Employment, Small Business and Training, and Queensland Treasury's Office of State Revenue\". | 5 Section 5 (at the end of the table): Add: 6-5 COVID-19 Additional Business Support Grant Department of Treasury and Finance South Australia 6-10 COVID-19 Business Support Grant) Department of Treasury and Finance South Australia 6-15 Major Events Support Grant Department of Treasury and Finance South Australia 8-5 Accommodation and Tourism Venue Operator Support Program Chief Minister, Treasury and Economic Development Directorate Australian Capital Territory 8-10 Commercial Tenancy Relief ACT Revenue Office Australian Capital Territory 8-15 COVID-19 Business Support Grant Chief Minister, Treasury and Economic Development Directorate, and ACT Revenue Office Australian Capital Territory 8-20 COVID-19 Small Business Hardship Scheme Chief Minister, Treasury and Economic Development Directorate, and ACT Revenue Office Australian Capital Territory 8-25 Small Tourism Operator COVID Recovery Payment Chief Minister, and Treasury and Economic Development Directorate Australian Capital Territory", "Related_Explanatory_Statements": "BSP 2021/2 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument is repealed by Division 1 of Part 3 of Chapter 3 of the Legislation Act 2003", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/BSP20212/00001", "Unmatched_Content": "I, Josh Frydenberg, Treasurer, make the following declaration."}
{"Instrument_Reference": "BSP 2021/1", "Title": "Taxation Administration (Data Sharing - Relevant COVID-19 Business Support Program) Declaration 2021", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Coronavirus economic stimulus measures > 2021", "Date_of_Issue": "20 August 2021", "Signatory": "Josh Frydenberg Treasurer", "Registration_Number": "F2021C00979", "Registration_Date": "30 September 2021", "Body": "1 Name: This instrument is the Taxation Administration (Data Sharing - Relevant COVID-19 Business Support Program) Declaration 2021. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Taxation Administration Act 1953. | 4 Definitions: (1) Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this instrument as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act. Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time. Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997. Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time. Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997. In this instrument: the Act means the Taxation Administration Act 1953. | 5 Declared relevant COVID-19 business support programs: Under subsection 355-65(10) in Schedule 1 to the Act, each item of the following table declares a program administered by an Australian government agency specified in the item to be a relevant COVID-19 business support program for the purposes of item 12 of Table 7 in subsection 355-65(8) in Schedule 1 to the Act. Item Declared relevant COVID-19 business support program Australian government agency administering the program Jurisdiction operating the program 1-1 COVID-19 Consumer Travel Support Program (Rounds 1 and 2) Services Australia and the Australian Trade and Investment Commission Commonwealth 2-5 2021 COVID-19 business grant Service NSW and Revenue NSW New South Wales 2-10 2021 COVID-19 JobSaver payment Service NSW and Revenue NSW New South Wales 2-15 2021 COVID-19 micro-business grant Service NSW and Revenue NSW New South Wales 2-20 Export assistance grant (but only to the extent a grant relates to supporting an entity affected by COVID-19) Service NSW and Revenue NSW New South Wales 2-25 Northern Beaches Small Business Hardship Grant Service NSW and NSW Treasury New South Wales 2-30 NSW Performing Arts COVID Support Package Create NSW and NSW Treasury New South Wales 2-35 Small business fees and charges rebate Service NSW and Revenue NSW New South Wales 2-40 Small Business Recovery Grant Service NSW, NSW Treasury and Revenue NSW New South Wales 2-45 Southern Border Small Business Support Grant Service NSW and Revenue NSW New South Wales 3-5 Alpine Resorts Support Program (Streams 1, 2 and 3) Department of Jobs, Precincts and Regions Victoria 3-10 Business Continuity Fund Department of Jobs, Precincts and Regions Victoria 3-15 Business Costs Assistance Program (Round Two) Department of Jobs, Precincts and Regions Victoria 3-20 Business Costs Assistance Program Round Two - July Extension Department of Jobs, Precincts and Regions Victoria 3-25 Business Costs Assistance Program (Round Three) Department of Jobs, Precincts and Regions Victoria 3-30 Impacted Public Events Support Program Department of Jobs, Precincts and Regions Victoria 3-35 Independent Cinema Support Program Department of Jobs, Precincts and Regions Victoria 3-40 Licensed Hospitality Venue Fund 2021 Department of Jobs, Precincts and Regions Victoria 3-45 Licenced Hospitality Venue Fund 2021 - July Extension Department of Jobs, Precincts and Regions Victoria 3-50 Live Performance Support Program Department of Jobs, Precincts and Regions Victoria 3-55 Small Business COVID Hardship Fund Department of Jobs, Precincts and Regions Victoria 4-5 COVID-19 Business Support Grants Scheme (August 2021) Queensland Rural and Industry Development Authority, Department of Employment, Small Business and Training, and Queensland Treasury's Office of State Revenue Queensland 4-10 COVID-19 Jobs Support Loan Scheme Queensland Rural and Industry Development Authority and the Department of Employment, Small Business and Training Queensland 6-5 COVID-19 Additional Business Support Grant Department of Treasury and Finance South Australia 6-10 COVID-19 Business Support Grant) Department of Treasury and Finance South Australia 6-15 Major Events Support Grant Department of Treasury and Finance South Australia 8-5 Accommodation and Tourism Venue Operator Support Program Chief Minister, Treasury and Economic Development Directorate Australian Capital Territory 8-10 Commercial Tenancy Relief ACT Revenue Office Australian Capital Territory 8-15 COVID-19 Business Support Grant Chief Minister, Treasury and Economic Development Directorate, and ACT Revenue Office Australian Capital Territory 8-20 COVID-19 Small Business Hardship Scheme Chief Minister, Treasury and Economic Development Directorate, and ACT Revenue Office Australian Capital Territory 8-25 Small Tourism Operator COVID Recovery Payment Chief Minister, and Treasury and Economic Development Directorate Australian Capital Territory Name Registration Commencement Application, saving and transitional provisions Taxation Administration (Data Sharing-Relevant COVID 19 Business Support Program) Declaration 2021 20 August 2021 ( F2021L01157 ) 21 August 2021 - Taxation Administration (Data Sharing-Relevant COVID-19 Business Support Program) Amendment Declaration (No. 1) 2021 3 September 2021 ( F2021L01237 ) 3 September 2021 - Provision affected How affected section 5, table items 2-15 to 2-35 am F2021L01237 section 5, table item 2-40 am F2021L01237 section 5, table item 2-45 am F2021L01237 section 5, table item 4-5 am F2021L01237 section 5, table items 6-5 to 6-15 ad F2021L01237 section 5, table items 8-5 to 8-25 ad F2021L01237", "Related_Explanatory_Statements": "BSP 2021/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/BSP20211C1/00001", "Unmatched_Content": "I, Josh Frydenberg, Treasurer, make the following declaration."}
{"Instrument_Reference": "CERGP 2021/1", "Title": "Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 1) 2021", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Coronavirus economic stimulus measures > 2021", "Date_of_Issue": "16 July 2021", "Signatory": "Josh Frydenberg Treasurer", "Registration_Number": "F2021L01002", "Registration_Date": "20 July 2021", "Body": "1 Name: This instrument is the Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 1) 2021. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 1 Section 5 (after table item 21): Insert: 21A Alpine Support Program Victoria 21B Business Costs Assistance Program Round Two Victoria | 2 Section 5 (after table item 22): Insert: 22A Impacted Public Events Support Program Victoria 22B Independent Cinema Support Program Victoria | 3 Section 5 (after table item 23): Insert: 23A Licensed Hospitality Venue Fund 2021 Victoria 23B Live Performance Support Program Victoria | 4 Section 5 (at the end of the table): Add: 27 Sustainable Event Business Program Victoria", "Related_Explanatory_Statements": "CERGP 2021/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/CERGP20211/00001", "Unmatched_Content": "I, Josh Frydenberg, Treasurer, make the following declaration."}
{"Instrument_Reference": "CERGP 2021/2", "Title": "Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 2) 2021", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Coronavirus economic stimulus measures > 2021", "Date_of_Issue": "20 August 2021", "Signatory": "Josh Frydenberg Treasurer", "Registration_Number": "F2021L01178", "Registration_Date": "23 August 2021", "Body": "1 Name: This instrument is the Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 2) 2021. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 1 Section 5 (before table item 21): Insert: 10 2021 COVID-19 business grant New South Wales 11 2021 COVID-19 JobSaver payment New South Wales 12 2021 COVID-19 micro-business grant New South Wales 13 NSW Performing Arts COVID Support Package New South Wales | 2 Section 5 (table item 21A): Omit \"Alpine Support Program\", substitute \"Alpine Resorts Support Program (Streams 1, 2 and 3)\". | 3 Section 5 (after table item 21A): Insert: 21AB Business Continuity Fund Victoria | 4 Section 5 (after table item 21B): Add: 21BA Business Costs Assistance Program Round Two - July Extension Victoria | 5 Section 5 (after table item 23A): Add: 23AA Licenced Hospitality Venue Fund 2021 - July Extension Victoria | 6 Section 5 (after table item 25): Add: 25A Small Business COVID Hardship Fund Victoria", "Related_Explanatory_Statements": "CERGP 2021/2 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument is repealed by Division 1 of Part 3 of Chapter 3 of the Legislation Act 2003", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/CERGP20212/00001", "Unmatched_Content": "I, Josh Frydenberg, Treasurer, make the following declaration."}
{"Instrument_Reference": "CERGP 2020/1", "Title": "Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Coronavirus economic stimulus measures > 2020", "Date_of_Issue": "23 December 2020", "Signatory": "Josh Frydenberg Treasurer", "Registration_Number": "F2020L01709", "Registration_Date": "24 December 2020", "Body": "1 Name: This instrument is the Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020. | 2 Commencement: (1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4 Definitions: Note: Paragraph 13(1)(b) of the Legislation Act 2003 has the effect that expressions have the same meaning in this instrument as in the Income Tax Assessment Act 1997 as in force from time to time. In this instrument: the Act means the Income Tax Assessment Act 1997. | 5 Declared as eligible programs: Under subsection 59-97(3) of the Act, each item of the following table declares a grant program of the State or Territory specified in the item to be an eligible program for the purposes of paragraph 59-97(1)(b) of the Act. Item Declared eligible grant program State or Territory administering the program 21 Alpine Business Fund Victoria 22 Business Support Fund 3 Victoria 23 Licensed Hospitality Venue Fund Victoria 24 Melbourne City Recovery Fund-Small business reactivation grants Victoria 25 Outdoor Eating and Entertainment Package Victoria 26 Sole Trader Support Fund Victoria", "Related_Explanatory_Statements": "CERGP 2020/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/CERGP20201/00001", "Unmatched_Content": "I, Josh Frydenberg, Treasurer, make the following declaration."}
{"Instrument_Reference": "CERGP 2020/1", "Title": "Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Coronavirus economic stimulus measures > 2020", "Date_of_Issue": "23 December 2020", "Signatory": "Josh Frydenberg Treasurer", "Registration_Number": "F2021C00780", "Registration_Date": "10 August 2021", "Body": "1 Name: This instrument is the Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020. | 2 Commencement: (1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4 Definitions: Note: Paragraph 13(1)(b) of the Legislation Act 2003 has the effect that expressions have the same meaning in this instrument as in the Income Tax Assessment Act 1997 as in force from time to time. In this instrument: the Act means the Income Tax Assessment Act 1997. | 5 Declared as eligible programs: Under subsection 59-97(3) of the Act, each item of the following table declares a grant program of the State or Territory specified in the item to be an eligible program for the purposes of paragraph 59-97(1)(b) of the Act. Item Declared eligible grant program State or Territory administering the program 21 Alpine Business Fund Victoria 21A Alpine Support Program Victoria 21B Business Costs Assistance Program Round Two Victoria 22 Business Support Fund 3 Victoria 22A Impacted Public Events Support Program Victoria 22B Independent Cinema Support Program Victoria 23 Licensed Hospitality Venue Fund Victoria 23A Licensed Hospitality Venue Fund 2021 Victoria 23B Live Performance Support Program Victoria 24 Melbourne City Recovery Fund-Small business reactivation grants Victoria 25 Outdoor Eating and Entertainment Package Victoria 26 Sole Trader Support Fund Victoria 27 Sustainable Event Business Program Victoria Name Registration Commencement Application, saving and transitional provisions Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Declaration 2020 24 December 2020 ( F2020L01709 ) 25 December 2020 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 1) 2021 20 July 2021 ( F2021L01002 ) 21 July 2021 - Provision affected How affected s 2 rep LA s48D LA section 5, table items 21A and 21B ad F2021L01002 section 5, table items 22A and 22B ad F2021L01002 section 5, table items 23A and 23B ad F2021L01002 section 5, table item 27 ad F2021L01002", "Related_Explanatory_Statements": "CERGP 2020/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/CERGP20201C1/00001", "Unmatched_Content": "I, Josh Frydenberg, Treasurer, make the following declaration."}
{"Instrument_Reference": "CERGP 2020/1", "Title": "Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Coronavirus economic stimulus measures > 2020", "Date_of_Issue": "23 December 2020", "Signatory": "Josh Frydenberg Treasurer", "Registration_Number": "F2021C00928", "Registration_Date": "13 September 2021", "Body": "1 Name: This instrument is the Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020. | 2 Commencement: (1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4 Definitions: Note: Paragraph 13(1)(b) of the Legislation Act 2003 has the effect that expressions have the same meaning in this instrument as in the Income Tax Assessment Act 1997 as in force from time to time. In this instrument: the Act means the Income Tax Assessment Act 1997. | 5 Declared as eligible programs: Under subsection 59-97(3) of the Act, each item of the following table declares a grant program of the State or Territory specified in the item to be an eligible program for the purposes of paragraph 59-97(1)(b) of the Act. Item Declared eligible grant program State or Territory administering the program 10 2021 COVID-19 business grant New South Wales 11 2021 COVID-19 JobSaver payment New South Wales 12 2021 COVID-19 micro-business grant New South Wales 13 NSW Performing Arts COVID Support Package New South Wales 21 Alpine Business Fund Victoria 21A Alpine Resorts Support Program (Streams 1, 2 and 3) Victoria 21AB Business Continuity Fund Victoria 21B Business Costs Assistance Program Round Two Victoria 21BA Business Costs Assistance Program Round Two - July Extension Victoria 22 Business Support Fund 3 Victoria 22A Impacted Public Events Support Program Victoria 22B Independent Cinema Support Program Victoria 23 Licensed Hospitality Venue Fund Victoria 23A Licensed Hospitality Venue Fund 2021 Victoria 23AA Licenced Hospitality Venue Fund 2021 - July Extension Victoria 23B Live Performance Support Program Victoria 24 Melbourne City Recovery Fund-Small business reactivation grants Victoria 25 Outdoor Eating and Entertainment Package Victoria 25A Small Business COVID Hardship Fund Victoria 26 Sole Trader Support Fund Victoria 27 Sustainable Event Business Program Victoria Name Registration Commencement Application, saving and transitional provisions Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Declaration 2020 24 December 2020 ( F2020L01709 ) 25 December 2020 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 1) 2021 20 July 2021 ( F2021L01002 ) 21 July 2021 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 2) 2021 23 August 2021 ( F2021L01178 ) 24 August 2021 - Provision affected How affected s 2 rep LA s48D LA section 5, table item 21A ad F2021L01002 ; F2021L01178 section 5, table item 21B ad F2021L01002 section 5, table items 22A and 22B ad F2021L01002 section 5, table item 23A ad F2021L01002 section 5, table item 23AA ad F2021L01178 section 5, table item 23B ad F2021L01002 section 5, table item 25A ad F2021L01178 section 5, table item 27 ad F2021L01002", "Related_Explanatory_Statements": "CERGP 2020/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/CERGP20201C2/00001", "Unmatched_Content": "I, Josh Frydenberg, Treasurer, make the following declaration."}
{"Instrument_Reference": "CERGP 2020/1", "Title": "Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Coronavirus economic stimulus measures > 2020", "Date_of_Issue": "23 December 2020", "Signatory": "Josh Frydenberg Treasurer", "Registration_Number": "F2022C00381", "Registration_Date": "7 April 2022", "Body": "1 Name: This instrument is the Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020. | 2 Commencement: (1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4 Definitions: Note: Paragraph 13(1)(b) of the Legislation Act 2003 has the effect that expressions have the same meaning in this instrument as in the Income Tax Assessment Act 1997 as in force from time to time. In this instrument: the Act means the Income Tax Assessment Act 1997. | 5 Declared as eligible programs: Under subsection 59-97(3) of the Act, each item of the following table declares a grant program of the State or Territory specified in the item to be an eligible program for the purposes of paragraph 59-97(1)(b) of the Act. Item Declared eligible grant program State or Territory administering the program 10 2021 COVID-19 business grant New South Wales 11 2021 COVID-19 JobSaver payment New South Wales 12 2021 COVID-19 micro-business grant New South Wales 12A 2022 Small Business Support Program New South Wales 12B Commercial Landlord Hardship Grant New South Wales 12C NSW Accommodation Support Grant New South Wales 12D NSW Festival Relaunch Package New South Wales 13 NSW Performing Arts COVID Support Package New South Wales 14 NSW Performing Arts Relaunch Package New South Wales 21 Alpine Business Fund Victoria 21A Alpine Resorts Support Program (Streams 1, 2 and 3) Victoria 21AB Business Continuity Fund Victoria 21B Business Costs Assistance Program Round Two Victoria 21BA Business Costs Assistance Program Round Two - July Extension Victoria 22 Business Support Fund 3 Victoria 22A Impacted Public Events Support Program Victoria 22B Independent Cinema Support Program Victoria 23 Licensed Hospitality Venue Fund Victoria 23A Licensed Hospitality Venue Fund 2021 Victoria 23AA Licenced Hospitality Venue Fund 2021 - July Extension Victoria 23B Live Performance Support Program Victoria 24 Melbourne City Recovery Fund-Small business reactivation grants Victoria 25 Outdoor Eating and Entertainment Package Victoria 25A Small Business COVID Hardship Fund Victoria 26 Sole Trader Support Fund Victoria 27 Sustainable Event Business Program Victoria 30 2021 COVID-19 Business Support Grants Queensland 50 COVID-19 Additional Business Support Grant South Australia 51 COVID-19 Business Hardship Grant South Australia 52 COVID-19 Business Support Grant - July 2021 South Australia 53 COVID-19 Tourism and Hospitality Support Grant South Australia 70 COVID-19 Business Support Grant Australian Capital Territory Name Registration Commencement Application, saving and transitional provisions Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Declaration 2020 24 December 2020 ( F2020L01709 ) 25 December 2020 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 1) 2021 20 July 2021 ( F2021L01002 ) 21 July 2021 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 2) 2021 23 August 2021 ( F2021L01178 ) 24 August 2021 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 3) 2022 4 April 2022 ( F2022L00513 ) 5 April 2022 - Provision affected How affected s 2 rep LA s48D LA section 5, table items 10, 11 & 12 ad F2021L01002 ; F2021L01178 section 5, table items 12A, 12B, 12C and 12D ad F2022L00513 section 5, table item 13 ad F2021L01178 section 5, table item 14 ad F2022L00513 section 5, table item 21A ad F2021L01002 ; am F2021L01178 section 5, table item 21B ad F2021L01002 section 5, table items 22A and 22B ad F2021L01002 section 5, table item 23A ad F2021L01002 section 5, table item 23AA ad F2021L01178 section 5, table item 23B ad F2021L01002 section 5, table item 25A ad F2021L01178 section 5, table item 27 ad F2021L01002 section 5, table items 30, 50, 51, 52, 53 and 70 ad F2022L00513", "Related_Explanatory_Statements": "CERGP 2020/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/CERGP20201C3/00001", "Unmatched_Content": "I, Josh Frydenberg, Treasurer, make the following declaration."}
{"Instrument_Reference": "CERGP 2020/1", "Title": "Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Coronavirus economic stimulus measures > 2020", "Date_of_Issue": "23 December 2020", "Signatory": "Josh Frydenberg Treasurer", "Registration_Number": "F2022C00887", "Registration_Date": "16 September 2022", "Body": "1 Name: This instrument is the Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020. | 2 Commencement: (1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4 Definitions: Note: Paragraph 13(1)(b) of the Legislation Act 2003 has the effect that expressions have the same meaning in this instrument as in the Income Tax Assessment Act 1997 as in force from time to time. In this instrument: the Act means the Income Tax Assessment Act 1997. | 5 Declared as eligible programs: Under subsection 59-97(3) of the Act, each item of the following table declares a grant program of the State or Territory specified in the item to be an eligible program for the purposes of paragraph 59-97(1)(b) of the Act. Item Declared eligible grant program State or Territory administering the program 10 2021 COVID-19 business grant New South Wales 11 2021 COVID-19 JobSaver payment New South Wales 12 2021 COVID-19 micro-business grant New South Wales 12A 2022 Small Business Support Program New South Wales 12B Commercial Landlord Hardship Grant New South Wales 12C NSW Accommodation Support Grant New South Wales 12D NSW Festival Relaunch Package New South Wales 13 NSW Performing Arts COVID Support Package New South Wales 14 NSW Performing Arts Relaunch Package New South Wales 21 Alpine Business Fund Victoria 21A Alpine Resorts Support Program (Streams 1, 2 and 3) Victoria 21AB Business Continuity Fund Victoria 21B Business Costs Assistance Program Round Two Victoria 21BA Business Costs Assistance Program Round Two - July Extension Victoria 21BB Business Costs Assistance Program Round Two - Top Up Victoria 21BC Business Costs Assistance Program Round Three Victoria 21BD Business Costs Assistance Program Round Four Victoria 21BE Business Costs Assistance Program Round Four - Construction Victoria 21BF Business Costs Assistance Program Round Five Victoria 22 Business Support Fund 3 Victoria 22AA Commercial Landlord Hardship Fund 3 Victoria 22A Impacted Public Events Support Program Victoria 22AB Impacted Public Events Support Program Round Two Victoria 22B Independent Cinema Support Program Victoria 23 Licensed Hospitality Venue Fund Victoria 23A Licensed Hospitality Venue Fund 2021 Victoria 23AA Licenced Hospitality Venue Fund 2021 - July Extension Victoria 23AB Licensed Hospitality Venue Fund 2021 - Top Up Payments Victoria 23B Live Performance Support Program Victoria 23BA Live Performance Support Program (Presenters) Round Two Victoria 23BB Live Performance Support Program (Suppliers) Round Two Victoria 24 Melbourne City Recovery Fund-Small business reactivation grants Victoria 25 Outdoor Eating and Entertainment Package Victoria 25A Small Business COVID Hardship Fund Victoria 26 Sole Trader Support Fund Victoria 27 Sustainable Event Business Program Victoria 30 2021 COVID-19 Business Support Grants Queensland 50 COVID-19 Additional Business Support Grant South Australia 51 COVID-19 Business Hardship Grant South Australia 52 COVID-19 Business Support Grant - July 2021 South Australia 53 COVID-19 Tourism and Hospitality Support Grant South Australia 70 COVID-19 Business Support Grant Australian Capital Territory 71 HOMEFRONT 3 Australian Capital Territory Name Registration Commencement Application, saving and transitional provisions Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Declaration 2020 24 December 2020 ( F2020L01709 ) 25 December 2020 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 1) 2021 20 July 2021 ( F2021L01002 ) 21 July 2021 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 2) 2021 23 August 2021 ( F2021L01178 ) 24 August 2021 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 3) 2022 4 April 2022 ( F2022L00513 ) 5 April 2022 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 4) 2022 25 August 2022 ( F2022L01107 ) 26 August 2022 - Provision affected How affected section 2 rep s48D LA section 5, table items 10, 11 & 12 ad F2021L01178 section 5, table items 12A, 12B, 12C and 12D ad F2022L00513 section 5, table item 13 ad F2021L01178 section 5, table item 14 ad F2022L00513 ad F2021L01002 ; am F2021L01178 section 5, table item 21B ad F2021L01002 section 5, table item 21BA ad F2021L01178 section 5, table items 21BB, 21BC, 21BD, 21BE, 21BF and 22AA ad F2022L01107 section 5, table item 22A ad F2021L01002 section 5, table items 22AA and 22AB ad F2022L01107 section 5, table item 22B ad F2021L01002 section 5, table item 23A ad F2021L01002 section 5, table item 23AA ad F2021L01178 section 5, table item 23AB ad F2022L01107 section 5, table item 23B ad F2021L01002 section 5, table items 23BA and 23BB ad F2022L01107 section 5, table item 25A ad F2021L01178 section 5, table item 27 ad F2021L01002 section 5, table items 30, 50, 51, 52, 53 and 70 ad F2022L00513 section 5, table item 71 ad F2022L01107", "Related_Explanatory_Statements": "CERGP 2020/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/CERGP20201C4/00001", "Unmatched_Content": "I, Josh Frydenberg, Treasurer, make the following declaration."}
{"Instrument_Reference": "CERP 2020/1", "Title": "Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Rules 2020", "Enabling_Act": "Coronavirus Economic Response Package (Payments and Benefits) Act 2020", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Coronavirus economic stimulus measures > 2020", "Date_of_Issue": "23 April 2020", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2020L00461", "Registration_Date": "23 April 2020", "Body": "1 Name of instrument: This determination is the Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Rules 2020. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This instrument applies to provide alternative bases for a class of entities to satisfy the decline in turnover test for the purposes of seeking to be a qualifying employer for JobKeeper payments, when the Commissioner is satisfied that there is not an appropriate relevant comparison period for the purposes of an entity in the class of entities satisfying the decline in turnover test under subsection 8(1) of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (F2020L00419) registered on 9 April 2020 (the Rules). | 4. Determination: This determination applies to entities, in the classes of entities described in this determination, seeking to be a qualifying employer for JobKeeper payments covered by sections 6 to 12 of this instrument. | 5. Definitions: Subject to any addition or change contained in another paragraph, an expression used in this instrument that is defined in section 4 of the Rules (including, for the avoidance of doubt subsection 4 (2) of the Rules) has the same meaning in this instrument as it has in the Rules. In this instrument: Business includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee. Current GST turnover has the same meaning as in the Rules. Drought Help concessions means any concessions given by the Australian Taxation Office where drought has caused financial difficulty and any Disaster Recovery Funding Arrangements 2018 assistance measures. Entity means an individual, a body corporate, a body politic, a partnership, any other unincorporated association or body of persons, a trust, a superannuation fund, and approved deposit fund. Relevant comparison period has the same meaning as in the Rules. Small partnership is a partnership as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997 with four or fewer individual partners. Turnover test period has the same meaning as in the Rules. | 6. Business commenced: (1) An entity applies either of the alternative tests under this section if the entity commenced business before 1 March 2020 but after the relevant comparison period. (2) The first alternative test is: (a) if the relevant comparison period is a calendar month, the entity uses the average monthly current GST turnover instead of the entity's current GST turnover in section 8 of the Rules, or (b) if the relevant comparison period is a quarter, the entity multiplies the average monthly current GST turnover by three and uses that figure instead of the entity's current GST turnover in section 8 of the Rules. (a) if the relevant comparison period is a calendar month, the entity uses the average monthly current GST turnover instead of the entity's current GST turnover in section 8 of the Rules, or (b) if the relevant comparison period is a quarter, the entity multiplies the average monthly current GST turnover by three and uses that figure instead of the entity's current GST turnover in section 8 of the Rules. (3) The average monthly current GST turnover is: (a) if the entity commenced business before 1 February 2020, the entity's current GST turnover for each whole month after the entity commenced business and before 1 March 2020 added together and divided by the number of whole months, or (b) if the entity started business before 1 March 2020, but on or after 1 February 2020, the entity's current GST turnover before 1 March 2020, divided by the number of days the entity was in business and multiplied by 29. (a) if the entity commenced business before 1 February 2020, the entity's current GST turnover for each whole month after the entity commenced business and before 1 March 2020 added together and divided by the number of whole months, or (b) if the entity started business before 1 March 2020, but on or after 1 February 2020, the entity's current GST turnover before 1 March 2020, divided by the number of days the entity was in business and multiplied by 29. (4) The second alternative test is: (a) if the relevant comparison period is a calendar month, the entity divides the 3 months' current GST turnover by 3 and uses that figure instead of the entity's current GST turnover in section 8 of the Rules, or (b) if the relevant comparison period is a quarter, the entity uses the 3 months' current GST turnover instead of the entity's current GST turnover in section 8 of the Rules. (a) if the relevant comparison period is a calendar month, the entity divides the 3 months' current GST turnover by 3 and uses that figure instead of the entity's current GST turnover in section 8 of the Rules, or (b) if the relevant comparison period is a quarter, the entity uses the 3 months' current GST turnover instead of the entity's current GST turnover in section 8 of the Rules. (5) The second alternative test in subsection (4) is not available if the entity had not commenced business at least 3 months before 1 March 2020. (6) The 3 months' current GST turnover is the total current GST turnover in the 3 months immediately before 1 March 2020. (7) For the purposes of subsections (3) and (6), if the entity: (a) qualified for the ATO's Bushfires 2019-2020 lodgment and payment deferrals, then exclude the calendar months covered by the Bushfires 2019-2020 lodgment and payment deferrals from the calculation, unless those are the only months since the entity commenced the business, or (b) received Drought Help concessions, then exclude the months covered by the Drought Help concessions from the calculation, unless those are the only months since the entity commenced the business. (a) qualified for the ATO's Bushfires 2019-2020 lodgment and payment deferrals, then exclude the calendar months covered by the Bushfires 2019-2020 lodgment and payment deferrals from the calculation, unless those are the only months since the entity commenced the business, or (b) received Drought Help concessions, then exclude the months covered by the Drought Help concessions from the calculation, unless those are the only months since the entity commenced the business. | 7. Business acquisition or disposal that changed the entity's turnover: (1) An entity applies the alternative test under this section if: (a) there was an acquisition or disposal of part of their business after the relevant comparison period and before the applicable turnover test period, and (b) the acquisition or disposal changed the entity's turnover. (a) there was an acquisition or disposal of part of their business after the relevant comparison period and before the applicable turnover test period, and (b) the acquisition or disposal changed the entity's turnover. (2) The alternative test is: (a) if the relevant comparison period is a calendar month, the entity uses the current GST turnover from the month immediately after the month in which the acquisition or disposal occurred instead of the entity's current GST turnover in section 8 of the Rules, or (b) if the relevant comparison period is a quarter, the entity multiplies the current GST turnover from the month immediately after the month in which the acquisition or disposal occurred by three and uses that figure instead of the entity's current GST turnover in section 8 of the Rules. (a) if the relevant comparison period is a calendar month, the entity uses the current GST turnover from the month immediately after the month in which the acquisition or disposal occurred instead of the entity's current GST turnover in section 8 of the Rules, or (b) if the relevant comparison period is a quarter, the entity multiplies the current GST turnover from the month immediately after the month in which the acquisition or disposal occurred by three and uses that figure instead of the entity's current GST turnover in section 8 of the Rules. (3) For the purposes of subsection (2), if there is more than one acquisition or disposal that occurs sequentially after the relevant comparison period and before the applicable turnover test period, then use the whole month immediately after the last acquisition or disposal. (4) For the purposes of subsection (3), if there is no whole month after the last acquisition or disposal and before the applicable turnover test period, then use the month immediately before the applicable turnover test period. (5) For the purposes of subsections (2), (3) and (4), if the entity: (a) qualified for the ATO's Bushfires 2019-2020 lodgment and payment deferrals, then exclude the months covered by the Bushfires 2019-2020 lodgment and payment deferrals and use the nearest month before or after the acquisition or disposal as appropriate, unless the months covered by the concession are the only months available, or (b) received Drought Help concessions, then exclude the months covered by the Drought Help concessions and use the nearest month before or after the acquisition or disposal as appropriate, unless the months covered by the concession are the only months available. (a) qualified for the ATO's Bushfires 2019-2020 lodgment and payment deferrals, then exclude the months covered by the Bushfires 2019-2020 lodgment and payment deferrals and use the nearest month before or after the acquisition or disposal as appropriate, unless the months covered by the concession are the only months available, or (b) received Drought Help concessions, then exclude the months covered by the Drought Help concessions and use the nearest month before or after the acquisition or disposal as appropriate, unless the months covered by the concession are the only months available. | 8. Business restructure that changed the entity's turnover: (1) An entity applies the alternative test under this section if: (a) there was a restructure of their business, or part thereof, after the relevant comparison period and before the applicable turnover test period, and (b) the restructure changed the entity's turnover. (a) there was a restructure of their business, or part thereof, after the relevant comparison period and before the applicable turnover test period, and (b) the restructure changed the entity's turnover. (2) The alternative test is: (a) if the relevant comparison period is a calendar month, the entity uses the current GST turnover from the month immediately after the month in which the restructure occurred instead of the entity's current GST turnover in section 8 of the Rules, or (b) if the relevant comparison period is a quarter, the entity multiplies the current GST turnover from the month immediately after the month in which the restructure occurred by three and uses that figure instead of the entity's current GST turnover in section 8 of the Rules. (a) if the relevant comparison period is a calendar month, the entity uses the current GST turnover from the month immediately after the month in which the restructure occurred instead of the entity's current GST turnover in section 8 of the Rules, or (b) if the relevant comparison period is a quarter, the entity multiplies the current GST turnover from the month immediately after the month in which the restructure occurred by three and uses that figure instead of the entity's current GST turnover in section 8 of the Rules. (3) For the purposes of subsection (2), if there is more than one restructure that occurs sequentially after the relevant comparison period and before the applicable turnover test period, then use the whole month immediately after the last restructure. (4) For the purposes of subsection (2), if there is no whole month after the last restructure and before the applicable turnover test period, then use the month immediately before the applicable turnover test period. (5) For the purposes of subsections (2), (3) and (4), if the entity: (a) qualified for the ATO's Bushfires 2019-2020 lodgment and payment deferrals, then exclude the months covered by the Bushfires 2019-2020 lodgment and payment deferrals and use the nearest month before or after the restructure as appropriate, unless the months covered by the concession are the only months available, or (b) received Drought Help concessions, then exclude the months covered by the Drought Help concessions and use the nearest month before or after the restructure as appropriate, unless the months covered by the concession are the only months available. (a) qualified for the ATO's Bushfires 2019-2020 lodgment and payment deferrals, then exclude the months covered by the Bushfires 2019-2020 lodgment and payment deferrals and use the nearest month before or after the restructure as appropriate, unless the months covered by the concession are the only months available, or (b) received Drought Help concessions, then exclude the months covered by the Drought Help concessions and use the nearest month before or after the restructure as appropriate, unless the months covered by the concession are the only months available. | 9. Business had substantial increase in turnover: (1) An entity applies the alternative test under this section if the entity had an increase in turnover of: (a) 50% or more in the 12 months immediately before the applicable turnover test period, or (b) 25% or more in the 6 months immediately before the applicable turnover test period, or (c) 12.5% or more in the 3 months immediately before the applicable turnover test period. (a) 50% or more in the 12 months immediately before the applicable turnover test period, or (b) 25% or more in the 6 months immediately before the applicable turnover test period, or (c) 12.5% or more in the 3 months immediately before the applicable turnover test period. (2) The alternative test is: (a) if the relevant comparison period is a calendar month, the entity divides the 3 months' current GST turnover by 3 and uses that figure instead of the entity's current GST turnover in section 8 of the Rules, or (b) if the relevant comparison period is a quarter, the entity uses the 3 months' current GST turnover instead of the entity's current GST turnover in section 8 of the Rules. (a) if the relevant comparison period is a calendar month, the entity divides the 3 months' current GST turnover by 3 and uses that figure instead of the entity's current GST turnover in section 8 of the Rules, or (b) if the relevant comparison period is a quarter, the entity uses the 3 months' current GST turnover instead of the entity's current GST turnover in section 8 of the Rules. (3) The 3 month's current GST turnover is the total current GST turnover in the 3 months immediately before the applicable turnover test period. (4) For the purposes of subsection (3), if the entity: (a) qualified for the ATO's Bushfires 2019-2020 lodgment and payment deferrals, use the 3-month period before the Bushfires 2019-2020 lodgment and payment deferrals commenced to calculate the 3 months' turnover, or (b) received Drought Help concessions, use the 3 month period before this concession commenced to calculate the 3 months' turnover. (a) qualified for the ATO's Bushfires 2019-2020 lodgment and payment deferrals, use the 3-month period before the Bushfires 2019-2020 lodgment and payment deferrals commenced to calculate the 3 months' turnover, or (b) received Drought Help concessions, use the 3 month period before this concession commenced to calculate the 3 months' turnover. | 10. Business affected by drought or natural disaster: (1) An entity applies the alternative test under this section if: (a) the entity conducted business or some of the business in a declared drought zone, or declared natural disaster zone, during the relevant comparison period, and (b) the drought or natural disaster changed the entity's turnover. (a) the entity conducted business or some of the business in a declared drought zone, or declared natural disaster zone, during the relevant comparison period, and (b) the drought or natural disaster changed the entity's turnover. (2) The alternative test is the entity uses the entity's current GST turnover for the same period in the year immediately before the declaration for the purposes of the basic test in section 8 of the Rules. | 11. Business has an irregular turnover: (1) An entity applies the alternative test under this section if: (a) for the quarters ending in the 12 months immediately before the applicable turnover test period, the entity's lowest turnover quarter is no more than 50% of the highest turnover quarter, and (b) the entity's turnover is not cyclical. (a) for the quarters ending in the 12 months immediately before the applicable turnover test period, the entity's lowest turnover quarter is no more than 50% of the highest turnover quarter, and (b) the entity's turnover is not cyclical. (2) The alternative test is: (a) if the relevant comparison period is a calendar month, the entity uses the average monthly current GST turnover instead of the entity's current GST turnover in section 8 of the Rules, or (b) If the relevant comparison period is a quarter, the entity multiplies the average monthly current GST turnover by three and uses that figure instead of the entity's current GST turnover in section 8 of the Rules. (a) if the relevant comparison period is a calendar month, the entity uses the average monthly current GST turnover instead of the entity's current GST turnover in section 8 of the Rules, or (b) If the relevant comparison period is a quarter, the entity multiplies the average monthly current GST turnover by three and uses that figure instead of the entity's current GST turnover in section 8 of the Rules. (3) The average monthly current GST turnover is the current GST turnover for each whole month in the 12 months immediately before the applicable turnover test period added together and divided by 12. (4) For the purposes of subsection (3), if the entity: (a) qualified for the ATO's Bushfires 2019-2020 lodgment and payment deferrals, then exclude the calendar months covered by the Bushfires 2019-2020 lodgment and payment deferrals from the calculation, or (b) received Drought Help concessions, then exclude the months covered by the Drought Help concessions from the calculation. (a) qualified for the ATO's Bushfires 2019-2020 lodgment and payment deferrals, then exclude the calendar months covered by the Bushfires 2019-2020 lodgment and payment deferrals from the calculation, or (b) received Drought Help concessions, then exclude the months covered by the Drought Help concessions from the calculation. | 12. Sole trader or small partnership with sickness, injury or leave: (1) An entity applies the alternative test under this section if: (a) the entity is a sole trader or small partnership that has no employees (b) the sole trader or at least one of the partners did not work for all or part of the relevant comparison period due to sickness, injury or leave, and (c) the turnover of the sole trader or partnership was affected by the sole trader or partner not working for all or part of that period. (a) the entity is a sole trader or small partnership that has no employees (b) the sole trader or at least one of the partners did not work for all or part of the relevant comparison period due to sickness, injury or leave, and (c) the turnover of the sole trader or partnership was affected by the sole trader or partner not working for all or part of that period. (2) The alternative test is: (a) if the relevant comparison period is a calendar month, the entity uses the current GST turnover from the month immediately after the month in which sole trader or partner returned to work instead of the entity's current GST turnover in section 8 of the Rules, or (b) if the relevant comparison period is a quarter, the entity multiplies the current GST turnover from the month immediately after the month in which the sole trader or partner returned to work by three and uses that figure instead of the entity's current GST turnover in section 8 of the Rules. (a) if the relevant comparison period is a calendar month, the entity uses the current GST turnover from the month immediately after the month in which sole trader or partner returned to work instead of the entity's current GST turnover in section 8 of the Rules, or (b) if the relevant comparison period is a quarter, the entity multiplies the current GST turnover from the month immediately after the month in which the sole trader or partner returned to work by three and uses that figure instead of the entity's current GST turnover in section 8 of the Rules. (3) For the purposes of subsection (2), if the entity: (a) qualified for the ATO's Bushfires 2019-2020 lodgment and payment deferrals in the month immediately after the month in which the sickness, injury or leave occurred, then use the month immediately after the last month covered by the Bushfires 2019-2020 lodgment and payment deferrals, or (b) received Drought Help concessions in the month immediately after the month in which the sickness, injury or leave occurred, then use the month immediately after the last month covered by the Drought Help concessions. (a) qualified for the ATO's Bushfires 2019-2020 lodgment and payment deferrals in the month immediately after the month in which the sickness, injury or leave occurred, then use the month immediately after the last month covered by the Bushfires 2019-2020 lodgment and payment deferrals, or (b) received Drought Help concessions in the month immediately after the month in which the sickness, injury or leave occurred, then use the month immediately after the last month covered by the Drought Help concessions.", "Related_Explanatory_Statements": "CERP 2020/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/CERP20201/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "JHCR 2020/1", "Title": "JobMaker Hiring Credit Reporting Obligations Instrument 2020", "Enabling_Act": "Coronavirus Economic Response Package (Payments and Benefits) Act 2020", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Coronavirus economic stimulus measures > 2020", "Date_of_Issue": "4 December 2020", "Signatory": "Christopher David Jordan AO Commissioner of Taxation", "Registration_Number": "F2020L01535", "Registration_Date": "4 December 2020", "Body": "1. Name of instrument: This determination is the JobMaker Hiring Credit Reporting Obligations Instrument 2020. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This instrument applies for all jobmaker periods commencing on or after October 7 2020 to outline the reporting requirements applicable to the jobmaker scheme for the purposes of paragraph 27(1)(g) and subsection 27(3) of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020. | 4. Determination: This instrument applies to any employer participating or seeking to participate in the jobmaker scheme. | 5. Definitions: Subject to any addition or change contained in another paragraph, an expression used in this instrument that is defined in section 4 of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (the Rules) (including, for the avoidance of doubt subsection 4(2) of the Rules) has the same meaning in this instrument as it has in the Rules). In this instrument: baseline headcount has the meaning as in the Rules. baseline payroll amount has the meaning as in the Rules. claim information means the information set out in section 8 of this instrument claim period: a claim period is one of the periods described as claim periods by section 11(1) of this instrument. eligible additional employee has the same meaning as in the Rules. employer has the same meaning as in the Rules. jobmaker period has the same meaning as in the Rules. jobmaker scheme has the same meaning as in the Rules. | 6. Satisfying reporting obligations: For the purposes of paragraph 27(1)(h) of the Rules, an employer meets the reporting requirements for a jobmaker period if the employer has given the information for that jobmaker period to the Commissioner set out in this instrument by the time and in the manner specified in this instrument. Part 1: Employee Reporting (information about employees) | 7. Reporting on employees prior to jobmaker claim: (1) If an employer is required to notify the Commissioner of amounts under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 must, the employer must give the information in subsection (2) to the Commissioner for the jobmaker period before the time specified (the STP JobMaker Reporting Deadline ) in the following table: No Jobmaker period STP jobmaker reporting deadline 1 7 October 2020 - 6 January 2021 27 April 2021 2 7 January 2021 - 6 April 2021 28 July 2021 3 7 April 2021 - 6 July 2021 28 October 2021 4 7 July 2021 - 6 October 2021 28 January 2022 5 7 October 2021 - 6 January 2022 27 April 2022 6 7 January 2022 - 6 April 2022 28 July 2022 7 7 April 2022 - 6 July 2022 28 October 2022 8 7 July 2022 - 6 October 2022 28 January 2023 (2) The employer must have notified the Commissioner of the following details for each employee who is an eligible additional employee in the same manner the Commissioner must be notified of amounts under section 389-5 of Schedule 1 to the Taxation Administration Act 1953: (a) tax file number (b) date of birth (c) full name (d) date employment commenced (if occurring in the jobmaker period) (e) date employment ceased (if occurring in the jobmaker period), and (f) whether the employee met the average hours of work requirement in subsection 30(2) of the Rules for the jobmaker period. Note: the manner entities notify the Commissioner of amounts under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 is known as Single Touch Payroll. (a) tax file number (b) date of birth (c) full name (d) date employment commenced (if occurring in the jobmaker period) (e) date employment ceased (if occurring in the jobmaker period), and (f) whether the employee met the average hours of work requirement in subsection 30(2) of the Rules for the jobmaker period. (3) For an employer who is exempt under subsection 389-10(3) of Schedule 1 to the Taxation Administration Act 1953 from being required to notify the Commissioner of amounts under section 389-5, if that employer provides the Commissioner with claim information by phone in accordance with subsection 9(2) of this instrument, the employer must have notified the Commissioner of all amounts under section 16-150 of Schedule 1 to the Taxation Administration Act 1953 that were required to be notified to the Commissioner in the two years the end on the last day of the jobmaker period. (4) Under subsection (3), an employer must have notified the Commissioner of all amounts required to be notified before it provides the claim information. Part 2: Information to be provided as part of the JobMaker Hiring Credit payment claim | 8. Required information to report: (1) An employer must give the Commissioner the information about the entitlement for the jobmaker period set out in subsections (2) and (3). (2) The claim information must include the following details: (a) the total payroll expenses for the jobmaker period (b) the baseline payroll amount for the period (c) the total headcount at the end of the period (d) the baseline headcount for the period (e) confirmation that each employee included in the claim calculation is an eligible additional employee (including that the minimum hours test has been satisfied) (f) a declaration meeting the requirements of subsection (4) (g) a signature meeting the requirements of subsection (5), and (h) the details of the employer's financial institution account including: (i) account name (ii) BSB code, and (iii) account number. (a) the total payroll expenses for the jobmaker period (b) the baseline payroll amount for the period (c) the total headcount at the end of the period (d) the baseline headcount for the period (e) confirmation that each employee included in the claim calculation is an eligible additional employee (including that the minimum hours test has been satisfied) (f) a declaration meeting the requirements of subsection (4) (g) a signature meeting the requirements of subsection (5), and (h) the details of the employer's financial institution account including: (i) account name (ii) BSB code, and (iii) account number. (i) account name (ii) BSB code, and (iii) account number. (3) For an employer who reports to the Commissioner in accordance with subsection 9(2), the employer must also provide the following information for each employee it intends to claim for as an eligible additional employee: (a) tax file number (b) date of birth (c) full name (d) date employment commenced (if occurring in the JobMaker period) (e) date employment ceased (if occurring in the JobMaker period), and (f) whether they met the hours requirement. (a) tax file number (b) date of birth (c) full name (d) date employment commenced (if occurring in the JobMaker period) (e) date employment ceased (if occurring in the JobMaker period), and (f) whether they met the hours requirement. (4) The declaration requirements are as follows: (a) If lodged by the employer, the following declaration: 'I declare that the information is true and correct.' (b) If lodged by an authorised agent, the following declaration: 'I have prepared this document in accordance with information supplied by the entity I have received a declaration in writing from the entity stating that the information is true and correct I am authorised by the entity to give this document to the Commissioner' (a) If lodged by the employer, the following declaration: 'I declare that the information is true and correct.' (b) If lodged by an authorised agent, the following declaration: 'I have prepared this document in accordance with information supplied by the entity I have received a declaration in writing from the entity stating that the information is true and correct I am authorised by the entity to give this document to the Commissioner' (5) The signature requirements are as follows: Signature requirement Purpose Digital signature produced by the use of the myGovID identity credential after the authorised relationship is verified through Relationship Authorisation Manager used to access government online services. To log in to a range of business to government websites and to electronically sign forms when lodged via certain ATO online services. Digital signature produced by the use of identity credentials provided by the myGov service. For signing an electronic approved form that is lodged or given to the ATO via ATO Online. Identification of the person in accordance with 'Proof of record ownership' procedures for inbound calls prepared under Chief Executive Instruction (CEI) - Identity Management Policy. To allow the person to lodge the form via phone. | 9. How to report claim information: (1) Subject to subsection (2), an employer must lodge the claim information with the Australian Taxation Office via ATO Online Services for Individuals, ATO Online Services for Business, Online Services for Agents or the Business Portal. (2) If an employer is exempt under subsection 389-10(3) of Schedule 1 to the Taxation Administration Act 1953 from being required to notify the Commissioner of amounts under section 389-5, the employer may provide claim information to the Commissioner by phone. | 10. When claim information needs to be reported: (1) An employer must submit claim information for a jobmaker period during the corresponding claim period. The following table outlines the corresponding claim period for each jobmaker period. No Jobmaker period Claim period 1 7 October 2020 - 6 January 2021 1 February 2021 - 30 April 2021 2 7 January 2021 - 6 April 2021 1 May 2021 - 31 July 2021 3 7 April 2021 - 6 July 2021 1 August 2021 - 31 October 2021 4 7 July 2021 - 6 October 2021 1 November 2021 - 31 January 2022 5 7 October 2021 - 6 January 2022 1 February 2022 - 30 April 2022 6 7 January 2022 - 6 April 2022 1 May 2022 - 31 July 2022 7 7 April 2022 - 6 July 2022 1 August 2022 - 31 October 2022 8 7 July 2022 - 6 October 2022 1 November 2022 - 31 January 2023 (2) Claim information cannot be amended after the claim period.", "Related_Explanatory_Statements": "JHCR 2020/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/JHCR20201/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2023/38", "Title": "Customs By-Laws 2023", "Enabling_Act": "Customs Act 1901", "Document_Type": "Customs By-Laws 2023 (Superseded)", "Topic_Category": "Repealed or archived > Customs > By-laws > 2023", "Date_of_Issue": "28 March 2023", "Signatory": "Alison Niel Delegate of the Comptroller-General of Customs", "Registration_Number": "F2023L00366", "Registration_Date": "29 March 2023", "Body": "1 Name: This instrument is the Customs By-Laws 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. Part 1 and anything else in this instrument not elsewhere covered by this table The day after this instrument is registered. 2. Parts 2 to 16 1 April 2023. 3. Schedule 1 The end of 31 March 2023. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 271 of the Customs Act 1901. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 5 Interpretation: Note: A number of expressions used in this instrument are defined in subsection 4(1) of the Act, including the following: (a) aircraft; (b) arrival; (c) coastal area; (d) container; (e) days; (f) documents; (g) duty; (h) excise-equivalent goods; (i) goods; (j) month; and (k) ship. (a) aircraft; (b) arrival; (c) coastal area; (d) container; (e) days; (f) documents; (g) duty; (h) excise-equivalent goods; (i) goods; (j) month; and (k) ship. (1) In this instrument: Act means the Customs Act 1901 . Collector has the same meaning as in subsection 8(1) of the Act. item means an item in Schedule 4 to the Customs Tariff Act 1995 . security, in relation to goods, means the security given in relation to the goods under section 42 of the Act to, and to the satisfaction of, a Collector by the importer of the goods. value, in relation to goods, means the customs value of the goods worked out or determined in accordance with Division 2 of Part VIII of the Act. (2) In this instrument: (a) a reference to a tariff heading or a tariff subheading is a reference to a heading or subheading, as the case may be, in Schedule 3 to the Customs Tariff Act 1995; and (b) a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule. (a) a reference to a tariff heading or a tariff subheading is a reference to a heading or subheading, as the case may be, in Schedule 3 to the Customs Tariff Act 1995; and (b) a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule. | 6 Application in relation to Customs Tariff proposals: (1) This instrument prescribes goods for the purposes of items: (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. (2) A reference in this instrument to a provision of the Customs Tariff Act 1995 (whether or not the provision is an item in Schedule 4 to that Act) includes a reference to that provision: (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. Note: A provision of the Customs Tariff Act 1995 which may be proposed to be altered by a Customs Tariff alteration could, for example, include a tariff heading or a tariff subheading. (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. Note: A provision of the Customs Tariff Act 1995 which may be proposed to be altered by a Customs Tariff alteration could, for example, include a tariff heading or a tariff subheading. Part 2—Goods of a scientific, educational or cultural kind | 7 Scientific goods imported covered by an international agreement or arrangement (item 1): By-law (1) This section may be cited as Customs By-law No. 2300021. Prescribed goods (2) For the purposes of item 1, goods to which that item applies are goods for which both of the following apply: (a) the goods are of a scientific nature; and (b) the goods are covered by an agreement or arrangement to cooperate in the field of science and technology between the Government of Australia and the government of another country or other countries. (a) the goods are of a scientific nature; and (b) the goods are covered by an agreement or arrangement to cooperate in the field of science and technology between the Government of Australia and the government of another country or other countries. Conditions (3) Item 1 applies to those goods covered by subsection (2) subject to the following conditions: (a) the Collector has approved in writing: (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or (b) the agreement or arrangement referred to in paragraph (2)(b) provides that the goods be allowed a free rate of customs duty upon importation into Australia. (a) the Collector has approved in writing: (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or (b) the agreement or arrangement referred to in paragraph (2)(b) provides that the goods be allowed a free rate of customs duty upon importation into Australia. (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or | 8 Goods to which Florence Agreement or Protocol applies (item 3): By-law (1) This section may be cited as Customs By-law No. 2300022. Prescribed goods (2) For the purposes of item 3, each of the following goods are goods to which that item applies: (a) microforms; (b) patterns, models and wall charts; (c) film. (a) microforms; (b) patterns, models and wall charts; (c) film. Conditions (3) Item 3 applies to those goods covered by paragraph (2)(b) subject to the condition that those goods are to be used exclusively for demonstrational purposes. Definitions (4) In this section: Florence Agreement means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Lake Success on 22 November 1950. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). microforms means an arrangement of images that are substantially reduced in size from the original form. Protocol means the Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials of 22 November 1950, done at Nairobi on 26 November 1976. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). 9 Calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter (item 4) By-law (1) This section may be cited as Customs By-law No. 2300086. Prescribed goods (2) For the purposes of item 4, each of the following goods are goods to which that item applies: (a) documents that are either: (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (b) overseas travel literature or printed matter; (c) any of the following technical materials: (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; (d) blank Admission Temporaire/Temporary Admission (ATA) carnets; (e) paper catalogues or paper price lists. (a) documents that are either: (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (b) overseas travel literature or printed matter; (c) any of the following technical materials: (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; (d) blank Admission Temporaire/Temporary Admission (ATA) carnets; (e) paper catalogues or paper price lists. (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; Conditions (3) Item 4 applies to those goods covered by paragraph (2)(a) subject to both of the following conditions: (a) the goods are to be for free distribution in Australia; (b) the goods do not contain more than 25% private commercial advertising. (a) the goods are to be for free distribution in Australia; (b) the goods do not contain more than 25% private commercial advertising. (4) Item 4 applies to those goods covered by paragraph (2)(b) subject to all of the following conditions: (a) the goods are designed for general publicity purposes for the chief purpose of encouraging the public to visit a foreign country; (b) the goods have no more than incidental references to Australia or Australian persons; (c) the goods are issued by overseas travel principals or their agents; (d) the goods are to be for free distribution in Australia; (e) the goods do not contain more than 25% private commercial advertising. (a) the goods are designed for general publicity purposes for the chief purpose of encouraging the public to visit a foreign country; (b) the goods have no more than incidental references to Australia or Australian persons; (c) the goods are issued by overseas travel principals or their agents; (d) the goods are to be for free distribution in Australia; (e) the goods do not contain more than 25% private commercial advertising. (5) Item 4 applies to those goods covered by paragraph (2)(c) subject to both of the following conditions: (a) the goods are sent to accredited representatives or correspondents appointed by national official tourist agencies; (b) the goods are not for distribution. (a) the goods are sent to accredited representatives or correspondents appointed by national official tourist agencies; (b) the goods are not for distribution. (6) Item 4 applies to those goods covered by paragraph (2)(d) subject to the condition that those goods have been prepared in accordance with the Convention on Temporary Admission, including Annex A – Annex concerning Temporary Admission Papers (ATA Carnets and CPD Carnets), done at Istanbul on 26 June 1990. Note: The Convention, including Annex A, is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Convention, including Annex A, is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (7) Item 4 applies to those goods covered by paragraph (2)(e) subject to all of the following conditions: (a) the goods relate exclusively to goods or services of a country other than Australia; (b) the goods are designed for international distribution; (c) the goods are not directed specifically at Australian consumption. (a) the goods relate exclusively to goods or services of a country other than Australia; (b) the goods are designed for international distribution; (c) the goods are not directed specifically at Australian consumption. Definitions (8) In this section: catalogues include: (a) individual leaflets, each advertising a single article, which have been permanently fastened together (including fastening by means of hinged binders or staples) to give them the appearance of a catalogue; and (b) publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. price lists include publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. (a) individual leaflets, each advertising a single article, which have been permanently fastened together (including fastening by means of hinged binders or staples) to give them the appearance of a catalogue; and (b) publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. 10 Calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter subject to specified international conventions (item 4) By-law (1) This section may be cited as Customs By-law No. 2300087. Prescribed goods (2) For the purposes of item 4, each of the following goods are goods to which that item applies: (a) the goods; (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (b) the goods: (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). (a) the goods; (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (b) the goods: (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). Conditions (3) Item 4 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the Collector has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; (b) the goods are imported for use at, or in relation to the event. (a) the Collector has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; (b) the goods are imported for use at, or in relation to the event. (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; Definitions (4) In this section: Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events means the Annex of the same name, done at Istanbul on 26 June 1990, to the Convention of Temporary Admission, done at Istanbul on 26 June 1990. Note: The Annex is in Australian Treaty Series 1997 No. 22 ([1997] ATS 22) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events means the Convention of the same name, done at Brussels on 8 June 1961. Note: The Convention is in Australian Treaty Series 1963 No. 2 ([1963] ATS 2) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). | 11 Theatrical costumes or props (item 8): By-law (1) This section may be cited as Customs By-law No. 2300023. Prescribed goods (2) For the purposes of item 8, each of the following goods are goods to which that item applies: (a) theatrical costumes; (b) theatrical props made of metal. (a) theatrical costumes; (b) theatrical props made of metal. Conditions (3) Item 8 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods are for use in theatrical representations; (b) the goods are to be exported from Australia within six months of their importation or a further period specified in writing by a Collector; (c) evidence of the exportation of the goods is provided to the Collector. (a) the goods are for use in theatrical representations; (b) the goods are to be exported from Australia within six months of their importation or a further period specified in writing by a Collector; (c) evidence of the exportation of the goods is provided to the Collector. | 12 Traditional costumes (item 8): By-law (1) This section may be cited as Customs By-law No. 2300024. Prescribed goods (2) For the purposes of item 8, goods to which that item applies are traditional costumes that: (a) are authentic in design; and (b) are made from traditional materials in the country of the tradition's origin. (a) are authentic in design; and (b) are made from traditional materials in the country of the tradition's origin. Conditions (3) Item 8 applies to those goods covered by subsection (2) subject to the condition that those goods are to be imported by groups established for the purpose of performing in those traditional costumes. Part 3—Goods for international bodies or persons or goods relating to offshore areas 13 Goods for the official use of an international organisation or for the official or personal use of an official of such an international organisation (item 9) By-law (1) This section may be cited as Customs By-law No. 2300104. Prescribed goods (2) For the purposes of paragraph (a) of item 9, subject to subsection (3), goods owned by one of the following organisations at the time they are entered for home consumption are goods to which that item applies: (a) Australian-American Educational Foundation; (b) Commission for the Conservation of Southern Bluefin Tuna. (a) Australian-American Educational Foundation; (b) Commission for the Conservation of Southern Bluefin Tuna. (3) Subsection (2) does not apply to excise-equivalent goods. (4) For the purposes of paragraph (b) of item 9, subject to subsection (5), goods for which both of the following apply are goods to which that item applies: (a) the goods are furniture, personal or household effects; (b) the goods are owned by an official of the Commission for the Conservation of Southern Bluefin Tuna at the time they are entered for home consumption. (a) the goods are furniture, personal or household effects; (b) the goods are owned by an official of the Commission for the Conservation of Southern Bluefin Tuna at the time they are entered for home consumption. (5) Subsection (4) does not apply to goods: (a) that are excise-equivalent goods; or (b) that are motor vehicles. (a) that are excise-equivalent goods; or (b) that are motor vehicles. Conditions (6) Item 9 applies to those goods covered by subsection (2) subject to the condition that those goods are for the official use of that organisation. (7) Item 9 applies to those goods covered by subsection (4) subject to both of the following conditions: (a) the goods are for the official or personal use of the official; and (b) the goods were imported within: (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. (a) the goods are for the official or personal use of the official; and (b) the goods were imported within: (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. 14 Goods the subject of inter-governmental agreement or arrangement that are for the official use of foreign governments (item 10) By-law (1) This section may be cited as Customs By-law No. 2300025. Prescribed goods (2) For the purposes of item 10, goods to which that item applies are goods for which both of the following apply: (a) the goods are the subject of an agreement or arrangement between the Government of Australia and the government of another country; and (b) the agreement or arrangement provides that the goods be allowed a free rate of customs duty upon importation into Australia. (a) the goods are the subject of an agreement or arrangement between the Government of Australia and the government of another country; and (b) the agreement or arrangement provides that the goods be allowed a free rate of customs duty upon importation into Australia. Conditions (3) Item 10 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (b) the goods are for the official use of that government; (c) the goods are not to be used for the purposes of trade. (a) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (b) the goods are for the official use of that government; (c) the goods are not to be used for the purposes of trade. 15 Goods approved by the Minister that are goods for the official use of foreign governments (item 10) By-law (1) This section may be cited as Customs By-law No. 2300026. Prescribed goods (2) For the purposes of item 10, goods approved by the Minister before importation, are goods to which that item applies. Conditions (3) Item 10 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the Minister has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; (b) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (c) the goods are for the official use of that government; (d) the goods are not to be used for the purposes of trade. (a) the Minister has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; (b) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (c) the goods are for the official use of that government; (d) the goods are not to be used for the purposes of trade. (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; 16 Goods for use by or for sale to persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country (item 11) By-law (1) This section may be cited as Customs By-law No. 2300027. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) goods for sale by commissaries; and (b) goods for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country. (a) goods for sale by commissaries; and (b) goods for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country. Conditions (3) Item 11 applies to those goods covered by subsection (2) subject to the condition that those goods are not to be sold or otherwise disposed of by or on behalf of a person referred to in that subsection to a person not referred to in that subsection. | 17 Goods for members etc. of a Malaysian Visiting Force (item 11): By-law (1) This section may be cited as Customs By-law No. 2300037. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars or tobacco; (iii) spirituous liquors; (b) motor vehicles. (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars or tobacco; (iii) spirituous liquors; (b) motor vehicles. (i) motor vehicles; (ii) cigarettes, cigars or tobacco; (iii) spirituous liquors; Conditions (3) Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions: (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector. (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector. (4) Item 11 applies to the goods covered by paragraph (2)(b) subject to both of the following conditions: (a) the motor vehicle was imported by a member; and (b) either subsection (5) or (6) apply in relation to the motor vehicle. (a) the motor vehicle was imported by a member; and (b) either subsection (5) or (6) apply in relation to the motor vehicle. (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member during the period of six months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; during the period of two years beginning on the day the motor vehicle was imported. (a) the motor vehicle was owned and used outside Australia by the member during the period of six months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; during the period of two years beginning on the day the motor vehicle was imported. (i) the member; or (ii) with the written permission of the Collector, another member; (6) This subsection applies in relation to a motor vehicle if, after it is imported into Australia: (a) the motor vehicle remains in the ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; and (b) the motor vehicle is exported by the member within: (i) three years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (a) the motor vehicle remains in the ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; and (b) the motor vehicle is exported by the member within: (i) three years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (i) the member; or (ii) with the written permission of the Collector, another member; and (i) three years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. Definitions (7) In this section: Agreement means the Agreement between the Government of Australia and the Government of Malaysia concerning the Status of Forces, done at Kuala Lumpur on 3 February 1997. Note: The Agreement is in Australian Treaty Series 1999 No. 14 ([1999] ATS 14) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). civilian component has the meaning given by Article 1 of the Agreement. dependant has the meaning given by Article 1 of the Agreement. member means a member of a Malaysian Visiting Force or of its civilian component. Visiting Force has the meaning given by Article 1 of the Agreement. | 18 Goods for members etc. of a New Zealand Visiting Force (item 11): By-law (1) This section may be cited as Customs By-law No. 2300088. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (b) motor vehicles. (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (b) motor vehicles. (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; Conditions (3) Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions: (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector. (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector. (4) Item 11 applies to those goods covered by paragraph (2)(b) subject to both of the following conditions: (a) the motor vehicle was imported by a member; (b) either subsection (5) or (6) apply in relation to the motor vehicle. (a) the motor vehicle was imported by a member; (b) either subsection (5) or (6) apply in relation to the motor vehicle. (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, of another member; during the period of two years beginning on the day the motor vehicle was imported. (a) the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, of another member; during the period of two years beginning on the day the motor vehicle was imported. (i) the member; or (ii) with the written permission of the Collector, of another member; (6) This subsection applies in relation to a motor vehicle if, after it is imported into Australia: (a) the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, of another member; and (b) the motor vehicle is exported by the member within: (i) two years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (a) the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, of another member; and (b) the motor vehicle is exported by the member within: (i) two years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (i) the member; or (ii) with the written permission of the Collector, of another member; and (i) two years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. Definitions (7) In this section: Agreement means the Agreement between the Government of Australia and the Government of New Zealand concerning the Status of their Forces, done at Melbourne on 29 October 1998. Note: The Agreement is in Australian Treaty Series 2005 No. 12 ([2005] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). civilian component has the meaning given by Article 1 of the Agreement. dependant has the meaning given by Article 1 of the Agreement. member means a member of a New Zealand Visiting Force or of its civilian component. Visiting Force has the meaning given by Article 1 of the Agreement. | 19 Goods for members etc. of a Papua New Guinea Visiting Force (item 11): By-law (1) This section may be cited as Customs By-law No. 2300089. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars or tobacco; (iii) spirituous liquors. (b) motor vehicles. (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars or tobacco; (iii) spirituous liquors. (b) motor vehicles. (i) motor vehicles; (ii) cigarettes, cigars or tobacco; (iii) spirituous liquors. Conditions (3) Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions: (a) the goods were imported at the time of first arrival of a person covered by paragraph (2)(a) in Australia; (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector. (a) the goods were imported at the time of first arrival of a person covered by paragraph (2)(a) in Australia; (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector. (4) Item 11 applies to those goods covered by paragraph (2)(b) subject to all of the following conditions: (a) the motor vehicle was imported by a member; (b) the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; (c) the motor vehicle is not disposed of in Australia unless prior written approval has been obtained from the Collector; (d) the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; during the period of two years beginning on the day the motor vehicle was imported. (a) the motor vehicle was imported by a member; (b) the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; (c) the motor vehicle is not disposed of in Australia unless prior written approval has been obtained from the Collector; (d) the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; during the period of two years beginning on the day the motor vehicle was imported. (i) the member; or (ii) with the written permission of the Collector, another member; Definitions (5) In this section: Agreement means the Agreement between Australia and Papua & New Guinea regarding the Status of Forces of Each State in the Territory of the Other State, done at Port Moresby on 26 January 1977. Note: The Agreement is in Australian Treaty Series 1977 No. 6 ([1977] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). at the time of first arrival means: (a) any time during the period of six months beginning on the day the person covered by paragraph (2)(a) arrived in Australia; or (b) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. civilian component has the meaning given by Article 1 of the Agreement. dependant has the meaning given by Article 1 of the Agreement. member means a member of a Papua New Guinea Visiting Force or of its civilian component. Visiting Force has the meaning given by Article 1 of the Agreement. (a) any time during the period of six months beginning on the day the person covered by paragraph (2)(a) arrived in Australia; or (b) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. | 20 Goods for members etc. of a Singapore Visiting Force (item 11): By-law (1) This section may be cited as Customs By-law No. 2300090. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (b) motor vehicles. (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (b) motor vehicles. (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; Conditions (3) Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions: (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were entered for home consumption, unless prior written approval has been obtained from the Collector. (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were entered for home consumption, unless prior written approval has been obtained from the Collector. (4) Item 11 applies to those goods covered by paragraph (2)(b) subject to both of the following conditions: (a) the motor vehicle was imported by a member; and (b) either subsection (5) or (6) apply in relation to the motor vehicle. (a) the motor vehicle was imported by a member; and (b) either subsection (5) or (6) apply in relation to the motor vehicle. (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; during the period of two years beginning on the day of entry for home consumption of the motor vehicle. (a) the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; during the period of two years beginning on the day of entry for home consumption of the motor vehicle. (i) the member; or (ii) with the written permission of the Collector, another member; (6) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; and (b) the motor vehicle is exported by the member within: (i) 12 months of the day the motor vehicle is entered for home consumption; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (a) the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; and (b) the motor vehicle is exported by the member within: (i) 12 months of the day the motor vehicle is entered for home consumption; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (i) the member; or (ii) with the written permission of the Collector, another member; and (i) 12 months of the day the motor vehicle is entered for home consumption; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. Definitions (7) In this section: Agreement means the Exchange of Notes constituting an Agreement between the Government of Australia and the Government of the Republic of Singapore concerning the Status of Forces, done at Singapore on 10 February 1988. Note: The Agreement is in Australian Treaty Series 1988 No. 6 ([1988] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). civilian component has the same meaning as in the Agreement. dependant has the same meaning as in the Agreement. member means a member of a Singapore Visiting Force or of its civilian component. Visiting Force has the same meaning as in the Agreement. | 21 Goods for members etc. of a United States Force (item 11): By-law (1) This section may be cited as Customs By-law No. 2300038. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (iv) goods covered by paragraph (c). (b) motor vehicles; (c) goods that are: (i) personal consumables; (ii) goods of a kind which when in use are worn or carried on the person; (iii) goods which are normally carried in hand baggage when travelling; (iv) unsolicited gifts sent by persons resident overseas in recognition or appreciation of an occasion or event; other than: (v) goods referred to subparagraph (c)(i), (ii), (iii) or (iv) where the value of the goods exceeds 130USD; (vi) goods referred to in subparagraph (a)(i), (ii) and (iii). (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (iv) goods covered by paragraph (c). (b) motor vehicles; (c) goods that are: (i) personal consumables; (ii) goods of a kind which when in use are worn or carried on the person; (iii) goods which are normally carried in hand baggage when travelling; (iv) unsolicited gifts sent by persons resident overseas in recognition or appreciation of an occasion or event; other than: (v) goods referred to subparagraph (c)(i), (ii), (iii) or (iv) where the value of the goods exceeds 130USD; (vi) goods referred to in subparagraph (a)(i), (ii) and (iii). (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (iv) goods covered by paragraph (c). (i) personal consumables; (ii) goods of a kind which when in use are worn or carried on the person; (iii) goods which are normally carried in hand baggage when travelling; (iv) unsolicited gifts sent by persons resident overseas in recognition or appreciation of an occasion or event; (v) goods referred to subparagraph (c)(i), (ii), (iii) or (iv) where the value of the goods exceeds 130USD; (vi) goods referred to in subparagraph (a)(i), (ii) and (iii). Conditions (3) Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions: (a) the goods were imported within the period of six months beginning on the day a person covered by paragraph (2)(a) first arrives in Australia; and (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported into Australia, unless prior written approval has been obtained from the Collector. (a) the goods were imported within the period of six months beginning on the day a person covered by paragraph (2)(a) first arrives in Australia; and (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported into Australia, unless prior written approval has been obtained from the Collector. (4) Item 11 applies to those goods covered by paragraph (2)(b) subject to both of the following conditions: (a) the motor vehicle was imported by a member covered by paragraph (2)(a); and (b) either subsection (5) or (6) applies in relation to the motor vehicle. (a) the motor vehicle was imported by a member covered by paragraph (2)(a); and (b) either subsection (5) or (6) applies in relation to the motor vehicle. (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member during the period of six months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member covered by paragraph (2)(a); for two years after the date of importation. (a) the motor vehicle was owned and used outside Australia by the member during the period of six months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member covered by paragraph (2)(a); for two years after the date of importation. (i) the member; or (ii) with the written permission of the Collector, another member covered by paragraph (2)(a); (6) This subsection applies in relation to a motor vehicle i f, after it is imported into Australia: (a) the motor vehicle remains in the ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member covered by paragraph (2)(a); and (b) the motor vehicle is exported by the member within: (i) three years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (a) the motor vehicle remains in the ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member covered by paragraph (2)(a); and (b) the motor vehicle is exported by the member within: (i) three years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (i) the member; or (ii) with the written permission of the Collector, another member covered by paragraph (2)(a); and (i) three years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (7) Item 11 applies to those goods covered by paragraph (2)(c) subject to the conditions that those goods are imported from the United States through military post offices by the member or dependant. Definitions (8) In this section: Agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of the United States of America concerning the Status of United States Forces in Australia, and Protocol, done at Canberra on 9 May 1963. Note: The Treaty is in Australian Treaty Series 1963 No. 10 ([1963] ATS 10) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). dependant has the meaning given by Article 1 of the Agreement. member means: (a) a member of a United States Forces (within the meaning of Article 1 of the Agreement); or (b) a member of the civilian component (within the meaning of Article 1 of the Agreement). military post office means a U.S. postal establishment located in: (a) Alice Springs, Northern Territory; or (b) Canberra, Australian Capital Territory; or (c) Darwin, Northern Territory; or (d) Melbourne, Victoria; or (e) North West Cape, Western Australia; or (f) St Peters, New South Wales; or (g) Woomera, South Australia. USD means United States Dollar. (a) a member of a United States Forces (within the meaning of Article 1 of the Agreement); or (b) a member of the civilian component (within the meaning of Article 1 of the Agreement). (a) Alice Springs, Northern Territory; or (b) Canberra, Australian Capital Territory; or (c) Darwin, Northern Territory; or (d) Melbourne, Victoria; or (e) North West Cape, Western Australia; or (f) St Peters, New South Wales; or (g) Woomera, South Australia. | 22 Goods for members etc. of a French Republic Visiting Force (item 11): By-law (1) This section may be cited as Customs By-law No. 2300039. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (b) motor vehicles. (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (b) motor vehicles. (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; Conditions (3) Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions: (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia to take up service in Australia; (b) the goods remain in the use, ownership and possession of the person; (c) the goods will not be transferred, sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia unless prior written approval has been obtained from the Collector. (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia to take up service in Australia; (b) the goods remain in the use, ownership and possession of the person; (c) the goods will not be transferred, sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia unless prior written approval has been obtained from the Collector. (4) Item 11 applies to the goods covered by paragraph (2)(b) subject to the condition that the goods imported by the member will not be transferred, sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia unless prior written approval has been obtained from the Collector. Definitions (5) In this section: Agreement means the Agreement between the Government of Australia and the Government of the French Republic regarding Defence Cooperation and Status of Forces, done at Paris on 14 December 2006. Note: The Treaty is in Australian Treaty Series 2009 No. 18 ([2009] ATS 18) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). civilian component has the meaning given in Article 1 of the Agreement. dependant has the meaning given in Article 1 of the Agreement. member means a member of a French Republic Visiting Force or of its civilian component. Visiting Force has the meaning given in Article 1 of the Agreement. | 23 Goods for the official use of a Trade Commissioner of any country (item 12): By-law (1) This section may be cited as Customs By-law No. 2300040. Prescribed goods (2) For the purposes of item 12, goods, other than the following goods, are goods to which that item applies: (a) alcoholic beverages; (b) tobacco products; (c) motor vehicles; (d) aircraft; (e) seacraft. (a) alcoholic beverages; (b) tobacco products; (c) motor vehicles; (d) aircraft; (e) seacraft. Conditions (3) Item 12 applies to those goods covered by paragraph (2)(a) subject to the condition that, at the time they are entered for home consumption, the goods are for the official use of a Trade Commissioner of any country. 24 Goods for use by traditional inhabitants under the Torres Strait Treaty in the performance of traditional activities in, or in the vicinity of, the Protected Zone (item 13) By-law (1) This section may be cited as Customs By-law No. 2300041. Prescribed goods (2) For the purposes of item 13, goods to which that item applies are goods for the use by traditional inhabitants of the area covered by the Torres Strait Treaty in the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone. Conditions (3) Item 13 applies to those goods covered by subsection (2) subject to the condition that the goods are imported by traditional inhabitants of the area covered by the Torres Strait Treaty. Definitions (4) In this section: area in the vicinity of the Protected Zone means the area bounded by the line commencing at the point of Latitude 10°30'S, Longitude 144°10'E, and running: (a) from there west along the parallel of Latitude 10°30'S to its intersection with the meridian of Longitude 141°20'E; and (b) from there north along that meridian to its intersection with the parallel of Latitude 10°28'S; and (c) from there east along that parallel to its intersection with the meridian of Longitude 144°10'E; and (d) from there south along that meridian to the point of commencement. Protected Zone means the zone established under Article 10 of the Torres Strait Treaty, being the area bounded by the line described in Annex 9 to that Treaty. traditional activities includes the following activities: (a) activities on land, including gardening, collection of food and hunting; (b) activities on water, including traditional fishing; (c) religious and secular ceremonies or gatherings for social purposes, for example, marriage celebrations and settlements of disputes; (d) barter and market trade. traditional inhabitant means an Australian citizen who is a Torres Strait Islander that: (a) lives in the Protected Zone or the adjacent coastal area of Australia; and (b) maintains traditional customary associations with areas or features in, or in the vicinity of, the Protected Zone, in relation to their subsistence or livelihood or social, cultural or religious activities. Torres Strait Treaty means the Treaty between Australia and the Independent State of Papua New Guinea concerning Sovereignty and Maritime Boundaries in the area between the two Countries, including the area known as Torres Strait, and Related Matters, done at Sydney on 18 December 1978. Note: The Treaty is in Australian Treaty Series 1985 No. 4 ([1985] ATS 4) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (a) from there west along the parallel of Latitude 10°30'S to its intersection with the meridian of Longitude 141°20'E; and (b) from there north along that meridian to its intersection with the parallel of Latitude 10°28'S; and (c) from there east along that parallel to its intersection with the meridian of Longitude 144°10'E; and (d) from there south along that meridian to the point of commencement. (a) activities on land, including gardening, collection of food and hunting; (b) activities on water, including traditional fishing; (c) religious and secular ceremonies or gatherings for social purposes, for example, marriage celebrations and settlements of disputes; (d) barter and market trade. (a) lives in the Protected Zone or the adjacent coastal area of Australia; and (b) maintains traditional customary associations with areas or features in, or in the vicinity of, the Protected Zone, in relation to their subsistence or livelihood or social, cultural or religious activities. Part 4—Goods that are personal effects 25 Goods imported by members of the forces of Canada or the United Kingdom (paragraph (d) of item 15) By-law (1) This section may be cited as Customs By-law No. 2300091. Prescribed goods (2) For the purposes of item 15, motor vehicles are goods to which that item applies. Conditions (3) Item 15 applies to those goods covered by subsection (2) subject to the following conditions: (a) the motor vehicle was imported by a member of the forces (the relevant forces) of: (i) Canada; or (ii) the United Kingdom; and (b) either of subsection (4) or (5) apply in relation to the motor vehicle. (a) the motor vehicle was imported by a member of the forces (the relevant forces) of: (i) Canada; or (ii) the United Kingdom; and (b) either of subsection (4) or (5) apply in relation to the motor vehicle. (i) Canada; or (ii) the United Kingdom; and (4) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member of the relevant forces during the period of six months ending on the day the member first departed for Australia; and (b) the motor vehicle remains in the use, ownership and possession of: (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; during the period of two years beginning on the day after the motor vehicle was imported. (a) the motor vehicle was owned and used outside Australia by the member of the relevant forces during the period of six months ending on the day the member first departed for Australia; and (b) the motor vehicle remains in the use, ownership and possession of: (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; during the period of two years beginning on the day after the motor vehicle was imported. (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle is for the personal use of: (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (b) the motor vehicle is exported within: (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (a) the motor vehicle is for the personal use of: (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (b) the motor vehicle is exported within: (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. Definitions (6) In this section: member of the Forces of Canada means a person belonging to the land, sea or air armed services of that country temporarily serving in Australia under arrangements agreed on by the Government of Australia and the Government of Canada. member of the Forces of the United Kingdom means a person belonging to the land, sea or air armed services of those countries temporarily serving in Australia under arrangements agreed on by the Government of Australia and the Government of the United Kingdom. Part 5—Goods that are returned to Australia 26 Repair, renovation, alteration and other similar processes covered by the Australia-Chile Free Trade Agreement (item 16) By-law (1) This section may be cited as Customs By-law No. 2300042. Prescribed goods (2) For the purposes of item 16, goods covered by Article 3.7 of Chapter 3 of the Australia-Chile Free Trade Agreement, done at Canberra on 30 July 2008, are goods to which that item applies. Note: The Agreement is in Australian Treaty Series 2009 No. 6 ([2009] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Agreement is in Australian Treaty Series 2009 No. 6 ([2009] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). 27 Repair, renovation, alteration and other similar processes covered by the Australia-United States Free Trade Agreement (item 16) By-law (1) This section may be cited as Customs By-law No. 2300043. Prescribed goods (2) For the purposes of item 16, goods covered by Article 2.6 of Chapter 2 of the Australia-US Free Trade Agreement, done at Washington DC on 18 May 2004, are goods to which that item applies. Note: The Agreement is in Australian Treaty Series 2005 No. 1 ([2005] ATS 1) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Agreement is in Australian Treaty Series 2005 No. 1 ([2005] ATS 1) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). 28 Goods temporarily exported from Australia to the Australian Antarctic Territory or Heard Island and McDonald Islands (item 17) By-law (1) This section may be cited as Customs By-law No. 2300044. Prescribed goods (2) For the purposes of item 17, goods that were exported from Australia, on a temporary basis, to the Australian Antarctic Territory, or the Territory of Heard Island and McDonald Islands, are goods to which that item applies. Conditions (3) Item 17 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are returned and have not been subject to any treatment, repair, renovation, alteration or any other process since their export; (b) item 17A of Schedule 4 to the Customs Tariff Act 1995 does not apply to the goods. (a) the goods are returned and have not been subject to any treatment, repair, renovation, alteration or any other process since their export; (b) item 17A of Schedule 4 to the Customs Tariff Act 1995 does not apply to the goods. 29 Goods exported from Australia for repair or renovation and returned after repair or renovation or part of a batch repair process to replace goods exported from Australia for repair or renovation (item 20) By-law (1) This section may be cited as Customs By-law No. 2300045. Prescribed goods (2) For the purposes of item 20, each of the following are goods to which that item applies: (a) goods that have been exported from Australia for repair or renovation and returned after repair or renovation; (b) goods that are part of a batch repair process to replace goods exported from Australia for repair or renovation. (a) goods that have been exported from Australia for repair or renovation and returned after repair or renovation; (b) goods that are part of a batch repair process to replace goods exported from Australia for repair or renovation. Conditions (3) Item 20 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the returned goods have not been subject to any process other than that required to effect the repair or renovation; (b) the returned goods are not new or upgraded versions of the exported goods; (c) the exported goods have not reached the end of their effective operational life; (d) item 16, 18 or 19 of Schedule 4 to the Customs Tariff Act 1995 do not apply to the returned goods; (e) the duty on the returned goods is worked out by reference to a percentage of the value of the goods under a Schedule to the Customs Tariff Act 1995 referred to in paragraph (d) of the description of goods in item 20 of Schedule 4 to that Act. (a) the returned goods have not been subject to any process other than that required to effect the repair or renovation; (b) the returned goods are not new or upgraded versions of the exported goods; (c) the exported goods have not reached the end of their effective operational life; (d) item 16, 18 or 19 of Schedule 4 to the Customs Tariff Act 1995 do not apply to the returned goods; (e) the duty on the returned goods is worked out by reference to a percentage of the value of the goods under a Schedule to the Customs Tariff Act 1995 referred to in paragraph (d) of the description of goods in item 20 of Schedule 4 to that Act. Interpretative provisions (4) In this section: batch repair process means a system of repairing or renovating goods whereby defective goods are exchanged for identical goods which have already undergone repair or renovation. (5) Without limiting paragraph (3)(c), goods that have reached the end of their effective operational life includes if the goods are worn out or are not otherwise capable of being repaired or renovated. Part 6—Goods that are to be exported to Australia | 30 Repaired Australian goods for re-exportation (item 21): By-law (1) This section may be cited as Customs By-law No. 2300046. Prescribed goods (2) For the purposes of item 21, goods made in Australia that have been returned to Australia for repair or alteration are goods to which that item applies. Conditions (3) Item 21 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are imported for repair or alteration; (b) the goods are to be exported from Australia after their repair or alteration. (a) the goods are imported for repair or alteration; (b) the goods are to be exported from Australia after their repair or alteration. | 31 Goods imported on or in reusable containers (item 22): By-law (1) This section may be cited as Customs By-law No. 2300092. Prescribed goods (2) For the purposes of item 22, each of the following goods are goods to which that item applies: (a) reusable containers (other than those covered by subsection (3)); and (b) goods imported on or in reusable containers. (a) reusable containers (other than those covered by subsection (3)); and (b) goods imported on or in reusable containers. (3) For subsection (2)(a), item 22 does not apply to containers that are required to be classified with the goods with which they are imported, by application of rule 5(b) of the General Rules for the Interpretation of the Harmonized System, as contained in Schedule 2 to the Customs Tariff Act 1995. Conditions (4) Item 22 applies to those goods covered by subsection (2)(a) subject to all of the following conditions: (a) the reusable containers will be exported within 12 months after they are entered for home consumption; (b) the reusable containers are only used for any of the following purposes, in relation to the goods with which they were imported: (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; (c) the goods are under security. (a) the reusable containers will be exported within 12 months after they are entered for home consumption; (b) the reusable containers are only used for any of the following purposes, in relation to the goods with which they were imported: (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; (c) the goods are under security. (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; 32 Compressed or liquefied gases imported or in refillable containers of iron, steel or similar containers of base metals (item 22) By-law (1) This section may be cited as Customs By-law No. 2300047. Prescribed goods (2) For the purposes of item 22, each of the following goods are goods to which that item applies: (a) compressed or liquefied gas; (b) a container designed to be refilled, or a kind classified under heading 7311 of Schedule 3, and similar containers of base metal. (a) compressed or liquefied gas; (b) a container designed to be refilled, or a kind classified under heading 7311 of Schedule 3, and similar containers of base metal. Definitions (3) In this section: base metal has the same meaning as in Schedule 3 to the Customs Tariff Act 1995. Note: The expression base metal is defined in Note 3 to Section XV of Schedule 3 to the Customs Tariff Act 1995. refillable container means a container that: (a) is designed to be refilled; and (b) is either: (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. (a) is designed to be refilled; and (b) is either: (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. Part 7—Goods that are donations or bequests 33 Goods donated or bequeathed for disaster relief purposes by persons or companies outside Australia (item 23) By-law (1) This section may be cited as Customs By-law No. 2300048. Prescribed goods (2) For the purposes of item 23, goods to which that item applies are donated or bequeathed goods for which all of the following applies: (a) by a person, company or organisation resident or established outside Australia; and (b) to an organisation established in Australia that is: (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and (c) for purposes in connection with disaster relief. (a) by a person, company or organisation resident or established outside Australia; and (b) to an organisation established in Australia that is: (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and (c) for purposes in connection with disaster relief. (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and Conditions (3) Item 23 applies to those goods covered by subsection (2) subject to the condition that those goods must not be: (a) sold; (b) traded; (c) exchanged; (d) hired out; or (e) used for any other commercial activities in Australia. (a) sold; (b) traded; (c) exchanged; (d) hired out; or (e) used for any other commercial activities in Australia. Definitions (4) In this section: disaster means an event or circumstance that has been declared to be a disaster by, or with the approval of, a Minister of the Commonwealth or of a State or Territory under a law of the Commonwealth or of a State or Territory. | 34 Goods donated or bequeathed to the public or a public institution (item 23): By-law (1) This section may be cited as Customs By-law No. 2300049. Prescribed goods (2) For the purposes of item 23, goods that have been donated or bequeathed to the public, or a public institution, are goods to which that item applies. Conditions (3) Item 23 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods do not serve similar functions to goods that are produced in Australia; (b) the goods do not serve similar functions to goods that are capable of being produced in Australia by any person in the normal course of business; (c) the goods are not substitutable for other goods that are produced in Australia by any person in the ordinary course of business. (a) the goods do not serve similar functions to goods that are produced in Australia; (b) the goods do not serve similar functions to goods that are capable of being produced in Australia by any person in the normal course of business; (c) the goods are not substitutable for other goods that are produced in Australia by any person in the ordinary course of business. Part 8—Goods that are trophies, decorations, medallions, certificates or prizes | 35 Trophies, decorations, medallions, certificates or prizes (item 25): By-law (1) This section may be cited as Customs By-law No. 2300050. Prescribed goods (2) For the purposes of paragraph (a) of item 25, each of the following are goods to which that paragraph of the item applies: (a) the goods are trophies won outside of Australia in competition; and (b) the trophies are appliances or articles of a kind used in an office or the household. (a) the goods are trophies won outside of Australia in competition; and (b) the trophies are appliances or articles of a kind used in an office or the household. (3) For the purposes of paragraph (b) of item 25, goods that are decorations, medallions or certificates awarded outside of Australia are goods to which that paragraph of the item applies. (4) For the purposes of paragraph (c) of item 25, each of the following are goods to which that paragraph of the item applies: (a) the goods are trophies or prizes sent by donors resident outside Australia; and (b) the goods were sent either: (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (c) the goods are of a kind which are suitable for display on: (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. (a) the goods are trophies or prizes sent by donors resident outside Australia; and (b) the goods were sent either: (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (c) the goods are of a kind which are suitable for display on: (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. Conditions (5) Item 25 applies to those goods covered by subsections (2), (3) and (4) subject to the condition that those goods are not of an advertising nature. Part 9—Goods of low value | 36 Goods of low value (item 26): By-law (1) This section may be cited as Customs By-law No. 2300079. Prescribed goods and value (2) For the purposes of item 26, goods to which that item applies are goods that are none of the following: (a) tobacco, tobacco products or alcoholic beverages; (b) imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia; (c) part of a bulk order; and (d) the value of those goods is less than $1000.01. (a) tobacco, tobacco products or alcoholic beverages; (b) imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia; (c) part of a bulk order; and (d) the value of those goods is less than $1000.01. | 37 Samples (item 27): By-law (1) This section may be cited as Customs By-law No. 2300093. Prescribed goods (2) For the purposes of item 27, goods that are samples of any of the following kinds are goods to which that item applies: (a) goods that: (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (b) accessories or ornaments for clothing that: (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (c) non-consumable goods, without mutilation, where one sample of any one line is imported of a value of no more than $2 each (or each set); (d) consumable goods that are destroyed on eating or drinking, testing or analysis or similar and that have a value: (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (e) goods that: (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (f) goods of: (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (a) goods that: (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (b) accessories or ornaments for clothing that: (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (c) non-consumable goods, without mutilation, where one sample of any one line is imported of a value of no more than $2 each (or each set); (d) consumable goods that are destroyed on eating or drinking, testing or analysis or similar and that have a value: (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (e) goods that: (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (f) goods of: (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (3) For the purposes of subparagraph (2)(a)(ii), the forms of mutilation for goods are set out in the following table. Acceptable forms of mutilation for the goods listed Item Prescribed goods Forms of mutilation covered for those goods 1 China or glass A sliver in a prominent place is chipped on each article. 2 Footwear The sole is completely perforated to the extent that the footwear is no longer suitable for wear, but still suitable for demonstration purposes. 3 Paper products Either or both of the following: (a) The paper is indelibly marked with the wording \"Specimen;\" (b) other suitable words are included on the paper in a prominent place on each article so as to render them unserviceable. 4 Clothing Any of the following: (a) the article is mutilated by 0.5 cm perforations each 30 cm in either a horizontal or vertical direction, or by cutting in a more severe manner; (b) the clothing is indelibly marked with the word \"Sample\" or other suitable words in a prominent place on each article so as to make them unserviceable. 5 Any goods The goods have been mutilated in a form that renders the goods useless except for use as a sample. (a) The paper is indelibly marked with the wording \"Specimen;\" (b) other suitable words are included on the paper in a prominent place on each article so as to render them unserviceable. (a) the article is mutilated by 0.5 cm perforations each 30 cm in either a horizontal or vertical direction, or by cutting in a more severe manner; (b) the clothing is indelibly marked with the word \"Sample\" or other suitable words in a prominent place on each article so as to make them unserviceable. (4) In this section: Istanbul Convention means the Agreement on the Convention of Temporary Admission, done at Istanbul on 26 June 1990. Note: The Convention is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Part 10—Goods for persons with disabilities | 38 Assistive equipment for persons with disabilities (item 28): By-law (1) This section may be cited as Customs By-law No. 2300094. Prescribed goods (2) For the purposes of item 28, each of the following are goods to which that item applies: (a) goods that are pedestrian safety equipment and are either: (i) braille tiles; or (ii) braille road rivets; (b) goods that are reading machines and are capable of converting printed matter into either: (i) tactile images; or (ii) speech; (c) goods that are reading systems and that are capable of scanning printed matter and reproducing the enlarged text on a screen; (d) goods that are sound reproducers and sound recorders. (a) goods that are pedestrian safety equipment and are either: (i) braille tiles; or (ii) braille road rivets; (b) goods that are reading machines and are capable of converting printed matter into either: (i) tactile images; or (ii) speech; (c) goods that are reading systems and that are capable of scanning printed matter and reproducing the enlarged text on a screen; (d) goods that are sound reproducers and sound recorders. (i) braille tiles; or (ii) braille road rivets; (i) tactile images; or (ii) speech; Conditions (3) Item 28 applies to those goods covered by paragraph (2)(a) subject to the condition that the goods are designed for the blind. (4) Item 28 applies to those goods covered by paragraph (2)(d) subject to each of the following conditions: (a) have a power output (rms) of less than 2.5 W; (b) use a magnetic tape as the recorded or recording medium; (c) are monophonic; (d) are DC or AC/DC operated; (e) are designed for carrying in the hand or on the person; (f) have colour coded, raised symbol control keys; (g) have dual playing speeds. (a) have a power output (rms) of less than 2.5 W; (b) use a magnetic tape as the recorded or recording medium; (c) are monophonic; (d) are DC or AC/DC operated; (e) are designed for carrying in the hand or on the person; (f) have colour coded, raised symbol control keys; (g) have dual playing speeds. Definitions (5) In this section: AC/DC means alternating current/direct current. DC means direct current. RMS means Root Mean Square. | 39 Goods to which Annex E of the Florence Agreement and or Protocol applies (item 29): By-law (1) This section may be cited as Customs By-law No. 2300095. Prescribed goods (2) For the purposes of item 29, goods that are specially designed for the employment or the educational, scientific, social or cultural advancement of persons with disabilities are goods to which that item applies. Conditions (3) Item 29 applies to those goods covered by subsection (2) subject to the condition that those goods are imported directly by an organisation concerned with the welfare, education of, or provision of assistance to persons with disabilities. Definitions (4) In this section: Organisation means: (a) an entity listed in column 1 of subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012; or (b) an organisation approved in writing by the Minister for Industry and Science, in consultation with the Minister for Health, and is not an organisation which is carried on for the purposes of profit or gain. Florence Agreement means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Lake Success on 22 November 1950. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Protocol means the Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials of 22 November 1950, done at Nairobi on 26 November 1976. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (a) an entity listed in column 1 of subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012; or (b) an organisation approved in writing by the Minister for Industry and Science, in consultation with the Minister for Health, and is not an organisation which is carried on for the purposes of profit or gain. (5) For the purposes of this section, goods are taken to be specially designed for persons with disabilities if either: (a) adapting the goods for the disability causes those goods not to be used or unable to be used by persons without disabilities; or (b) the cost to convert the goods for use by persons without disabilities would be prohibitive. (a) adapting the goods for the disability causes those goods not to be used or unable to be used by persons without disabilities; or (b) the cost to convert the goods for use by persons without disabilities would be prohibitive. Part 11—Goods that are textiles, clothing or footwear | 40 Fusible interlining fabrics (item 32): By-law (1) This section may be cited as Customs By-law No. 2300051. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fusible interlining fabrics; and (c) no more than 50%, by weight, of the manmade -fibrecontent- of the fabrics is: (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fusible interlining fabrics; and (c) no more than 50%, by weight, of the manmade -fibrecontent- of the fabrics is: (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used as shoulder or chest padding in the manufacture of coats or formal evening wear shirts. 41 Fabrics for use in the manufacture or repair of hot-air balloon envelopes, parachute canopies or sails (item 32) By-law (1) This section may be cited as Customs By-law No. 2300052. Prescribed goods (2) For the purposes of item 32, goods that are fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515, 5516 or 5903 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture or repair of -hot air balloon envelopes, parachute canopies or sails. | 42 Fabrics for cutting up for the manufacture of hemmed or hemstitched table linen (item 32): By-law (1) This section may be cited as Customs By-law No. 2300053. Prescribed goods (2) For the purposes of item 32, goods that are fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be cut up for the manufacture of either or both of the following: (a) hemmed table linen; (b) hemstitched table linen. (a) hemmed table linen; (b) hemstitched table linen. | 43 Fabrics for use in the manufacture of cummerbunds or neck ties etc. (item 32): By-law (1) This section may be cited as Customs By-law No. 2300096. Prescribed goods (2) For the purposes item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fabrics that are one or more of the following: (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and (c) the goods are less than 20%, by weight, of the fabric is wool. (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fabrics that are one or more of the following: (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and (c) the goods are less than 20%, by weight, of the fabric is wool. (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used (other than as an interlining) in the manufacture of any of the following: (a) cummerbunds; (b) neck ties; (c) sets consisting of a neck tie and a decorative pocket handkerchief made from the same fabric. (a) cummerbunds; (b) neck ties; (c) sets consisting of a neck tie and a decorative pocket handkerchief made from the same fabric. Interpretative provisions (4) For the purposes of this section, the following fabrics are taken not to be printed if the fabrics are: (a) printed with dyes, pigments or colours that are not fast to light or laundering; (b) bearing designs of only a utility nature, not of an ornamental or decorative nature; (c) printed to such a small degree or at such infrequent intervals that, having regard to the remaining area of the fabric, the printing is nominal. (a) printed with dyes, pigments or colours that are not fast to light or laundering; (b) bearing designs of only a utility nature, not of an ornamental or decorative nature; (c) printed to such a small degree or at such infrequent intervals that, having regard to the remaining area of the fabric, the printing is nominal. | 44 Fabrics specially prepared or coated for use in the manufacture of emery cloth (item 32): By-law (1) This section may be cited as Customs By-law No. 2300097. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are classified under tariff heading 5903 or 5907; (b) the goods are fabrics specially prepared or coated for use in the manufacture of emery cloth. (a) the goods are classified under tariff heading 5903 or 5907; (b) the goods are fabrics specially prepared or coated for use in the manufacture of emery cloth. Definitions (3) In this section: emery cloth means fabric coated with one or more of the following abrasive substances, in powdered or granular form: (a) aluminium oxide; (b) garnet; (c) natural emery; (d) silicon carbide. (a) aluminium oxide; (b) garnet; (c) natural emery; (d) silicon carbide. | 45 Fabrics to be impregnated, coated, covered or laminated with permanent plastic (item 32): By-law (1) This section may be cited as Customs By-law No. 2300098. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are fabrics classified under tariff heading 5007, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre. (a) the goods are fabrics classified under tariff heading 5007, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the following conditions: (a) the person who enters the goods for home consumption is to treat the fabrics with plastics, being a permanent plastic addition of at least 30 grams per square metre of fabric; and (b) the treated fabrics are then to be: (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. (a) the person who enters the goods for home consumption is to treat the fabrics with plastics, being a permanent plastic addition of at least 30 grams per square metre of fabric; and (b) the treated fabrics are then to be: (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. Definitions (4) In this section: plastic has the same meaning as in Note 1 to Chapter 39 in Schedule 3 to the Customs Tariff Act 1995 . treat means impregnate, coat, cover or laminate. Measurement of weight per square metre (5) For the purposes of this section, fabric and permanent plastic additions are taken to have a particular weight per square metre if they have that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). 46 Fabrics weighing no more than 510 grams per square metre for use in the manufacture of surgical or adhesive plaster (item 32) By-law (1) This section may be cited as Customs By-law No. 2300099. Prescribed goods (2) For the purposes of item 32, other than the goods referred to in subsection (3), goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5210 or 5211 or under tariff subheading 5212.2; (b) the fabric weighs no more than 510 grams per square metre; (c) the value of the goods is no more than $2.67 per square metre of fabric. (a) the goods are fabrics classified under tariff heading 5210 or 5211 or under tariff subheading 5212.2; (b) the fabric weighs no more than 510 grams per square metre; (c) the value of the goods is no more than $2.67 per square metre of fabric. (3) Subsection (2) does not apply to goods if any of the following applies to the goods: (a) the fabric weighs at least 203 grams per square metre and is woven in: (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (b) the fabric weighs at least 305 grams per square metre and is woven: (i) in a fancy weave; or (ii) from fancy yarns; (c) the fabric is classified under tariff heading 5210 and the fabric weighs at least 120 grams per square metre. (a) the fabric weighs at least 203 grams per square metre and is woven in: (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (b) the fabric weighs at least 305 grams per square metre and is woven: (i) in a fancy weave; or (ii) from fancy yarns; (c) the fabric is classified under tariff heading 5210 and the fabric weighs at least 120 grams per square metre. (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (i) in a fancy weave; or (ii) from fancy yarns; Conditions (4) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are for use in the manufacture of surgical or adhesive plaster. Measurement of weight per square metre (5) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 47 Certain other fabrics for use in the manufacture of surgical or adhesive plaster (item 32): By-law (1) This section may be cited as Customs By-law No. 2300054. Prescribed goods (2) For the purposes of item 32, each of the following goods are goods to which that item applies: (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407 or 5408; and (b) elastomeric fabrics classified under tariff heading 5407 or 5408 weighing more than 510 grams per square metre. (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407 or 5408; and (b) elastomeric fabrics classified under tariff heading 5407 or 5408 weighing more than 510 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are for use in the manufacture of surgical or adhesive plaster. Measurement of weight per square metre (4) For the purposes of this section, fabric and permanent plastic additions are taken to have a particular weight per square metre if they have that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 48 Handkerchiefs imported in packs of at least 60 and not to be put up for retail sale (item 32): By-law (1) This section may be cited as Customs By-law No. 2300055. Prescribed goods (2) For the purposes of item 32, handkerchiefs classified under tariff heading 6213 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are imported in packs containing at least 60 handkerchiefs, of one design (if any) and/or colour; (b) the handkerchiefs are not to be put up for retail sale. (a) the goods are imported in packs containing at least 60 handkerchiefs, of one design (if any) and/or colour; (b) the handkerchiefs are not to be put up for retail sale. 49 Fabrics for use in the manufacture of brassieres, corsets, torsolettes, corselettes or panty girdles (item 32) By-law (1) This section may be cited as Customs By-law No. 2300056. Prescribed goods (2) For the purposes of item 32, each of the following goods are goods to which this item applies: (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; (b) elastomeric fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 weighing more than 510 grams per square metre. (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; (b) elastomeric fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 weighing more than 510 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of any of the following: (a) brassieres; (b) corsets; (c) torsolettes; (d) corselettes; (e) panty girdles. (a) brassieres; (b) corsets; (c) torsolettes; (d) corselettes; (e) panty girdles. Measurement of weight per square metre (4) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 50 Fabrics for use in the manufacture of plush toys (item 32): By-law (1) This section may be cited as Customs By-law No. 2300057. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff subheading 6001.10.00; (b) the goods are synthetic fur fabrics; (c) the fabric weighs at least 700 grams per square metre. (a) the goods are classified under tariff subheading 6001.10.00; (b) the goods are synthetic fur fabrics; (c) the fabric weighs at least 700 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of plush toys. Measurement of weight per square metre (4) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). 51 Fabrics for use as shoulder or chest padding in the manufacture of coats or formal evening wear shirts (item 32) By-law (1) This section may be cited as Customs By-law No. 2300058. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are classified under tariff heading 5210, 5211, 5212, 5903, 6002, 6003, 6004, 6005 or 6006; (b) the goods are fusible interlining fabrics. (a) the goods are classified under tariff heading 5210, 5211, 5212, 5903, 6002, 6003, 6004, 6005 or 6006; (b) the goods are fusible interlining fabrics. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that the goods must be used as shoulder padding or chest padding in the manufacture of either or both of the following: (a) coats; (b) formal evening wear shirts. (a) coats; (b) formal evening wear shirts. 52 Fabrics weighing less than 125 grams per square metre for use in certain manufacturing processes (item 32) By-law (1) This section may be cited as Customs By-law No. 2300100. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) are fabrics classified under tariff heading 5007, 5111, 5112, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre; (a) are fabrics classified under tariff heading 5007, 5111, 5112, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre; Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in any one of the following circumstances: (a) in a clothing factory in the manufacture of any of the following: (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (b) in the manufacture of headwear that, if imported, would be classified under tariff subheading 6505.00.90; (c) if the fabrics are in widths of less than 115 centimetres—for any purpose other than a manufacturing process. (a) in a clothing factory in the manufacture of any of the following: (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (b) in the manufacture of headwear that, if imported, would be classified under tariff subheading 6505.00.90; (c) if the fabrics are in widths of less than 115 centimetres—for any purpose other than a manufacturing process. (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (4) Subsection (3) does not apply to goods that are woven fabrics for use in the manufacture of linings or pocketings, whether or not incorporated in apparel. (5) Paragraph (3)(c) does not apply to goods if the fabric has a value less than $1.50 per square metre and contains filament yarn. Measurement of weight per square metre (6) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 53 Certain fabrics for use other than in the making up of bed linen (item 32): By-law (1) This section may be cited as Customs By-law No. 2300059. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.1; (b) less than 20%, by weight, of the fabric is man-made fibre; (c) less than 20%, by weight, of the fabric is wool. (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.1; (b) less than 20%, by weight, of the fabric is man-made fibre; (c) less than 20%, by weight, of the fabric is wool. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are not to be used in the manufacture of bed linen. Definitions (4) In this section: bed linen includes the following: (a) bed sheeting; (b) pillow cases; (c) bolster cases; (d) continental quilt covers; (e) bed ruffles. pillow case does not include a permanent sheath of a kind used solely or principally as a pillow only after being filled with feathers, kapok, plastic foam or similar stuffing materials. (a) bed sheeting; (b) pillow cases; (c) bolster cases; (d) continental quilt covers; (e) bed ruffles. | 54 Certain fabrics with a raised nap (item 32): By-law (1) This section may be cited as Customs By-law No. 2300060. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.2; (b) less than 20%, by weight, of the fabric is man-made fibre; and (c) less than 20%, by weight, of the fabric is wool; and (d) the fabric has a raised nap on one or both sides; and (e) when tested on an Instron Tensile Testing Machine or similar device, the fabric: (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.2; (b) less than 20%, by weight, of the fabric is man-made fibre; and (c) less than 20%, by weight, of the fabric is wool; and (d) the fabric has a raised nap on one or both sides; and (e) when tested on an Instron Tensile Testing Machine or similar device, the fabric: (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). | 55 Fabrics for use in the manufacture of rainwear, parkas or ski-jackets (item 32): By-law (1) This section may be cited as Customs By-law No. 2300061. Prescribed goods (2) For the purposes of item 32, polyamide fabrics that are coated, covered, impregnated or laminated with artificial plastic materials are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of any of the following: (a) rainwear; (b) parkas; (c) ski jackets. (a) rainwear; (b) parkas; (c) ski jackets. 56 Fabrics for use as fusing lining in the manufacture of collars or cuffs for shirts or blouses (item 32) By-law (1) This section may be cited as Customs By-law No. 2300062. Prescribed goods (2) For the purposes of item 32, fabrics classified under tariff heading 5903 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used as fusing lining in the manufacture of either or both of the following: (a) collars; (b) cuffs; for either or both of the following: (c) shirts; (d) blouses. (a) collars; (b) cuffs; for either or both of the following: (c) shirts; (d) blouses. | 57 Certain carpets and textile floor coverings (item 32): By-law (1) This section may be cited as Customs By-law No. 2300063. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5703; (b) the goods are tufted carpets or other textile floor coverings; (c) the goods were made by non-powered tufting machines operated by being held in the hand. (a) the goods are classified under tariff heading 5703; (b) the goods are tufted carpets or other textile floor coverings; (c) the goods were made by non-powered tufting machines operated by being held in the hand. Part 12—Goods relating to transport 58 Parts of vessels, or materials for use in the construction, modification or repair of vessels exceeding 150 gross construction tons (item 35) By-law (1) This section may be cited as Customs By-law No. 2300065. Prescribed goods (2) For the purposes of item 35, goods to which that item applies are goods for which both of the following apply: (a) the goods are for use in the construction, modification or repair of vessels exceeding 150 gross construction tons; (b) the goods are either parts of the vessels or materials. (a) the goods are for use in the construction, modification or repair of vessels exceeding 150 gross construction tons; (b) the goods are either parts of the vessels or materials. Interpretative provisions (3) For the purposes of this section, the gross construction tonnage of a vessel shall be calculated using the formula: Z / 2.83 where: Z means a number equal to the number of cubic metres in the total volume, measured in relation to the moulded lines of the enclosed spaces in the vessel, including: (a) between-deck spaces; (b) water ballast spaces; (c) voids; (d) cofferdams; (e) machinery spaces; (f) erections; (g) superstructures; (h) houses; (i) casings; (j) funnel spaces; (k) mast spaces; and (l) in the case of an aircushion vehicle, the area enclosed by the inflatable skirt under normal inflation. Z / 2.83 (a) between-deck spaces; (b) water ballast spaces; (c) voids; (d) cofferdams; (e) machinery spaces; (f) erections; (g) superstructures; (h) houses; (i) casings; (j) funnel spaces; (k) mast spaces; and (l) in the case of an aircushion vehicle, the area enclosed by the inflatable skirt under normal inflation. | 59 Used or second-hand passenger motor vehicles (item 37): By-law (1) This section may be cited as Customs By-law No. 2300101. Prescribed goods (2) For the purposes of item 37, goods to which that item applies are goods for which both of the following apply: (a) the goods are passenger motor vehicles classified under tariff heading 8703; (b) the goods are either used or second-hand. (a) the goods are passenger motor vehicles classified under tariff heading 8703; (b) the goods are either used or second-hand. Conditions (3) Item 37 applies to those goods covered by subsection (2) subject to the condition that the Minister administering Part 5 of the Road Vehicle Standards Rules 2019 has given, in writing, an import approval (within the meaning of those Rules) for the purposes of section 76 of the Road Vehicle Standards Act 2018. Definitions (4) In this section: Passenger motor vehicles means motor cars and other motor vehicles (including station wagons) designed for the carriage of 2 or more persons (including the driver), other than: (a) ambulances; (b) hearses; (c) police vans; (d) amphibious vehicles; or (e) off-road vehicles. (a) ambulances; (b) hearses; (c) police vans; (d) amphibious vehicles; or (e) off-road vehicles. Part 13—Goods that are robots or prototypes 60 Robots, or parts or accessories that are suitable for use solely or principally with such robots (item 42) By-law (1) This section may be cited as Customs By-law No. 2300102. Prescribed goods (2) For the purposes of item 42, industrial robots, other than any of the following, are goods to which that item applies: (a) industrial robot systems; (b) industrial robot lines; or (c) industrial robot cells. (a) industrial robot systems; (b) industrial robot lines; or (c) industrial robot cells. Definitions (3) In this section: End-effector means device specifically designed for attachment to the mechanical interface to enable the robot to perform its task. Industrial robot includes: (a) automatically controlled, reprogrammable multipurpose manipulator, programmable in three or more axes, which can be either fixed in place or fixed to a mobile platform for use in automation applications in an industrial environment; (b) the manipulator, including robot actuators controlled by the robot controller; (c) the robot controller; (d) the means by which to teach or program the robot, including any communications interface; (e) auxiliary axes that are integrated into the kinematic solution; (f) the manipulating portions of mobile robots, where a mobile robot consists of a mobile platform with an integrated manipulator or robot. Industrial robot cells means one or more industrial robot systems, including associated machinery and equipment and the associated safeguarded space and protective measures. Industrial robot line means more than one industrial robot cell performing the same or different functions and associated equipment, in single or coupled safeguarded spaces. Industrial robot systems means machine comprising an industrial robot, end-effectors, any end-effector sensors and equipment needed to support the intended task, and a task program. Manipulator means mechanism consisting of an arrangement of segments, jointed or sliding relative to one another, including a robot actuator, and does not include an end-effector. Mobile platform means an assembly of components which enables locomotion. This includes a chassis which can be used to support a load, and may provide a structure by which to affix a manipulator. Mobile robot means a robot able to travel under its own control. Robot actuator means power mechanism that converts electrical, hydraulic, pneumatic or any energy to effect the motion of the robot. Safeguarded space means space where safeguards are active. (a) automatically controlled, reprogrammable multipurpose manipulator, programmable in three or more axes, which can be either fixed in place or fixed to a mobile platform for use in automation applications in an industrial environment; (b) the manipulator, including robot actuators controlled by the robot controller; (c) the robot controller; (d) the means by which to teach or program the robot, including any communications interface; (e) auxiliary axes that are integrated into the kinematic solution; (f) the manipulating portions of mobile robots, where a mobile robot consists of a mobile platform with an integrated manipulator or robot. Part 14—Goods relating to manufacturing | 61 Split consignment goods (item 45): By-law (1) This section may be cited as Customs By-law No. 2300067. Prescribed goods (2) For the purposes of item 45, goods being original components of a completed machine or equipment to which a single tariff classification applies, other than those covered by subsection (3), are goods to which that item applies. (3) Subsection (2) does not apply to the following goods: (a) replacement parts, components or spares used in modernising or refurbishing existing machinery or equipment; (b) initial spare parts, maintenance tools and the like that may be supplied as part of an original shipment. (a) replacement parts, components or spares used in modernising or refurbishing existing machinery or equipment; (b) initial spare parts, maintenance tools and the like that may be supplied as part of an original shipment. Conditions (4) Item 45 applies to those goods covered by subsection (2) subject to the following conditions: (a) the goods were despatched to Australia as a single consignment but were separated for shipment due to accidental circumstances; or (b) the goods are of such a size, shape or weight that transport necessities demand separate shipment; or (c) transport necessities, due to the nature of the goods, demand separate modes of shipment for some components. (a) the goods were despatched to Australia as a single consignment but were separated for shipment due to accidental circumstances; or (b) the goods are of such a size, shape or weight that transport necessities demand separate shipment; or (c) transport necessities, due to the nature of the goods, demand separate modes of shipment for some components. | 62 Isopropyl myristate for the formulation of cosmetics (item 48): By-law (1) This section may be cited as Customs By-law No. 2300068. Prescribed goods (2) For the purposes of item 48, isopropyl myristate classified under tariff subheading 2915.90.00 are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the formulation of cosmetics; (b) the goods are under security. (a) the goods are to be used in the formulation of cosmetics; (b) the goods are under security. | 63 Gelatin for the manufacture of capsules (item 48): By-law (1) This section may be cited as Customs By-law No. 2300069. Prescribed goods (2) For the purposes of item 48, gelatin classified under tariff subheading 3503.00.10 are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used for the manufacture of capsules; (b) the goods are under security. (a) the goods are to be used for the manufacture of capsules; (b) the goods are under security. | 64 Uncompounded polyamides and polyesters for use in the manufacture of fibres or yarns (item 48): By-law (1) This section may be cited as Customs By-law No. 2300070. Prescribed goods (2) For the purposes of item 48, goods that are uncompounded polyamides and polyesters, classified under either of the following, are goods to which that item applies: (a) any one of tariff subheadings 3907.6, 3907.70.00, 3907.9; or (b) tariff heading 3908. (a) any one of tariff subheadings 3907.6, 3907.70.00, 3907.9; or (b) tariff heading 3908. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used for the manufacture of fibres or yarns; (b) the goods are under security. (a) the goods are to be used for the manufacture of fibres or yarns; (b) the goods are under security. | 65 Coated paper and coated paperboard for use in the production of magazines (item 48): By-law (1) This section may be cited as Customs By-law No. 2300071. Prescribed goods (2) For the purposes of item 48, coated paper or coated paperboard, classified under tariff headings 4810 or 4811, are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of magazines which, if imported, would be classified under tariff subheading 4902.90.00; (b) the goods are under security. (a) the goods are to be used in the production of magazines which, if imported, would be classified under tariff subheading 4902.90.00; (b) the goods are under security. Definitions (4) In this section: magazine means one issue in a continuous series under the same title published at regular intervals but at least half yearly; and does not include any of the following: (a) comics; (b) newspapers; (c) staff journals; (d) magazines issued primarily for publicity or promotional purposes; (e) Federal, State or Territorial Government magazines; or (f) inserts for the publications listed at paragraphs (a) to (e) above. (a) comics; (b) newspapers; (c) staff journals; (d) magazines issued primarily for publicity or promotional purposes; (e) Federal, State or Territorial Government magazines; or (f) inserts for the publications listed at paragraphs (a) to (e) above. 66 Coated paper for use in the production of newspapers, periodicals, posters and other printed matter (item 48) By-law (1) This section may be cited as Customs By-law No. 2300072. Prescribed goods (2) For the purposes of item 48, goods to which that item applies are goods for which all of the following apply: (a) are coated paper classified under tariff headings 4810 or 4811; (b) have a weight no more than 67 grams per square metre; (c) contain more than 55% mechanical pulp. (a) are coated paper classified under tariff headings 4810 or 4811; (b) have a weight no more than 67 grams per square metre; (c) contain more than 55% mechanical pulp. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of newspapers, periodicals, posters and other printed matter of a kind which, if imported, would be classified in Chapter 49 of the Customs Tariff Act 1995; (b) the goods are under security. (a) the goods are to be used in the production of newspapers, periodicals, posters and other printed matter of a kind which, if imported, would be classified in Chapter 49 of the Customs Tariff Act 1995; (b) the goods are under security. 67 Paper for use in the production of newspapers, periodicals, posters and other printed matter (item 48) By-law (1) This section may be cited as Customs By-law No. 2300103. Prescribed goods (2) For the purposes of item 48, other than the goods covered by subsection (3), goods to which that item applies are goods for which both of the following apply: (a) the goods are paper classified under tariff headings 4801 or 4802; and (b) the goods are any one of the following: (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (a) the goods are paper classified under tariff headings 4801 or 4802; and (b) the goods are any one of the following: (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (3) Subsection (2) does not apply to goods that is paper that contains more than 55% mechanical pulp and weighs in the range of 34 grams per square metre to 40 grams per square metre. Conditions (4) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of newspapers, periodicals, posters and other printer matter of a kind that, if imported, would be classified within Chapter 49 in Schedule 3 to the Customs Tariff Act 1995; (b) the goods are under security. (a) the goods are to be used in the production of newspapers, periodicals, posters and other printer matter of a kind that, if imported, would be classified within Chapter 49 in Schedule 3 to the Customs Tariff Act 1995; (b) the goods are under security. | 68 Paper for use in the manufacture of flip-top cigarette packaging (item 48): By-law (1) This section may be cited as Customs By-law No. 2300073. Prescribed goods (2) For the purposes of item 48, paper or paperboard, classified under tariff headings 4810 or 4811, are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the manufacture of flip-top cigarette packaging; (b) the goods are under security. (a) the goods are to be used in the manufacture of flip-top cigarette packaging; (b) the goods are under security. | 69 Aluminium sheet used in the manufacture of aluminium cans (item 49): By-law (1) This section may be cited as Customs By-law No. 2300074. Prescribed goods (2) For the purposes of item 49, goods that are aluminium sheets, classified under tariff subheadings 7606.12.00 or 7606.92.00, and are any one of the following, are goods to which that item applies: (a) aluminium sheets, for use as body stock, and being each of the following: (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (b) aluminium sheets, for use as end stock, and being each of the following: (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (c) aluminium sheets, for use as tab stock, and being each of the following: (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. (a) aluminium sheets, for use as body stock, and being each of the following: (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (b) aluminium sheets, for use as end stock, and being each of the following: (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (c) aluminium sheets, for use as tab stock, and being each of the following: (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. Conditions (3) Item 49 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of aluminium cans. Part 15—Goods exempt from the Product Stewardship Oil Levy | 70 Aromatic process oils (item 52): By-law (1) This section is Customs By-law No. 2300075. Prescribed goods (2) For the purposes of item 52, aromatic process oils classified under tariff subheadings 2710.19.91, 2710.91.91 or 2710.99.91 are goods to which that item applies. Conditions (3) Item 52 applies to those goods covered by subsection (2) subject to the condition that those goods meet each of the criteria identified in the following table. Required properties of prescribed goods Item Property Test Method Value 1 Density at 15 degrees Celsius ASTM D1298 or ASTM D4502 No less than 0.9 grams per cubic centimetre 2 Aniline point ASTM D611 No more than 70 degrees Celsius 3 Refractive index at 20 degrees Celsius ASTM D1298 or ASTM D1747 No less than 1.490 4 Pour point ASTM D97 No less than -9 degrees Celsius 5 Viscosity index ASTM D2270 No more than 80 | 71 Food grade white mineral oil (item 52): By-law (1) This section may be cited as Customs By-law No. 2300076. Prescribed goods (2) For the purposes of item 52, food grade white mineral oils classified under tariff subheading 2710.19.91 are goods to which that item applies. Conditions (3) Item 52 applies to those goods covered by subsection (2) subject to the condition that those goods comply with both of the following regulations made by the Food and Drug Administration of the United States: (a) Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations; (b) Sec. 21 CFR 178.3620(a) of Title 21, Volume 1 of the United States Code of Federal Regulations. (a) Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations; (b) Sec. 21 CFR 178.3620(a) of Title 21, Volume 1 of the United States Code of Federal Regulations. | 72 Polyglycol brake fluids (item 53): By-law (1) This section may be cited as Customs By-law No. 2300077. Prescribed goods (2) For the purposes of item 53, polyglycol brake fluids classified under tariff heading 3819.00.00 are goods to which that item applies. Conditions (3) Item 53 applies to those goods covered by subsection (2) subject to the condition that those goods meet the requirements of Australian Standard AS 1960.1-2005. Part 16—Miscellaneous goods | 73 Handicrafts (item 54): By-law (1) This section may be cited as Customs By-law No. 2300078. Prescribed goods (2) For the purposes of item 54, subject to subsections (3) and (5), each of the following goods are goods to which that item applies: (a) the goods are handicrafts that are any of the following: (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (b) the goods are fabrics containing at least 90% by weight of natural fibres; (c) the goods are textile fabrics that are printed or dyed according to any one of the following methods: (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (d) the goods contain at least 90% by weight of natural fibres, made from fabric or yarn, that are hand crocheted, hand knitted, hand netted or hand woven; (e) the goods are made from fabrics specified in paragraph (c); (f) the goods are garments printed or dyed by one of the methods specified in paragraph (c), after being made; and (g) the goods are footwear produced or manufactured in a Developing Country, classified under tariff subheading 6403.59.00, having all of the following: (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (a) the goods are handicrafts that are any of the following: (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (b) the goods are fabrics containing at least 90% by weight of natural fibres; (c) the goods are textile fabrics that are printed or dyed according to any one of the following methods: (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (d) the goods contain at least 90% by weight of natural fibres, made from fabric or yarn, that are hand crocheted, hand knitted, hand netted or hand woven; (e) the goods are made from fabrics specified in paragraph (c); (f) the goods are garments printed or dyed by one of the methods specified in paragraph (c), after being made; and (g) the goods are footwear produced or manufactured in a Developing Country, classified under tariff subheading 6403.59.00, having all of the following: (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (3) For the purposes of paragraphs (2)(b) to (g), subject to subsection (4), item 54 applies to materials or components of a minor nature that are incorporated in the goods and are essential to the assembly or normal operation of the goods. (4) Paragraph (2)(g) does not apply to footwear which incorporates wedges or platforms. (5) Subsection (2) does not apply to: (a) curtains classified under tariff heading 6303; and (b) all towels, towelling and towelling products. (a) curtains classified under tariff heading 6303; and (b) all towels, towelling and towelling products. Conditions (6) Item 54 applies to those goods covered by paragraph (2)(a) subject to both of the following conditions: (a) the goods are wholly or in chief part by weight of materials traditionally used in the production of handicrafts; (b) the goods have an artistic or decorative character comparable with traditional handicrafts of the country in which the goods were made. (a) the goods are wholly or in chief part by weight of materials traditionally used in the production of handicrafts; (b) the goods have an artistic or decorative character comparable with traditional handicrafts of the country in which the goods were made. (7) Item 54 applies to those goods covered by paragraphs (2)(a), (2)(b) and (2)(g) subject to the condition that those goods were made by one or more of the following processes of production: (a) by hand; (b) by non-mechanical, non-powered tools held in the hand; (c) produced on hand-powered or foot-powered machines. (a) by hand; (b) by non-mechanical, non-powered tools held in the hand; (c) produced on hand-powered or foot-powered machines. (8) Item 54 applies to those goods covered by paragraphs (2)(d) to (f) subject to the condition that those goods are made by one or both of the following processes of production: (a) by hand; (b) by non-mechanical, non-powered tools held in the hand. (a) by hand; (b) by non-mechanical, non-powered tools held in the hand. Definitions (9) In this section: Developing Country has the same meaning as in the Customs Tariff Act 1995 . Customs By-law No. 1301117 | 1 The whole of the instrument: Repeal the instrument. Customs By-law No. 1325719 | 2 The whole of the instrument: Repeal the instrument. Customs By-law No. 1700334 | 3 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "LI 2023/38 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202338/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2023/38", "Title": "Customs By-Laws 2023", "Enabling_Act": "Customs Act 1901", "Document_Type": "Customs By-Laws 2023 – Compilation No. 1 (Superseded)", "Topic_Category": "Repealed or archived > Customs > By-laws > 2023", "Date_of_Issue": "28 March 2023", "Signatory": "Alison Neil Delegate of the Comptroller-General of Customs", "Registration_Number": "F2023C00468", "Registration_Date": "5 June 2023", "Body": "1 Name: This instrument is the Customs By-Laws 2023. | 3 Authority: This instrument is made under section 271 of the Customs Act 1901. | 5 Interpretation: Note: A number of expressions used in this instrument are defined in subsection 4(1) of the Act, including the following: (a) aircraft; (b) arrival; (c) coastal area; (d) container; (e) days; (f) documents; (g) duty; (h) excise-equivalent goods; (i) goods; (j) month; and (k) ship. (a) aircraft; (b) arrival; (c) coastal area; (d) container; (e) days; (f) documents; (g) duty; (h) excise-equivalent goods; (i) goods; (j) month; and (k) ship. (1) In this instrument: Act means the Customs Act 1901 . Collector has the same meaning as in subsection 8(1) of the Act. item means an item in Schedule 4 to the Customs Tariff Act 1995 . security, in relation to goods, means the security given in relation to the goods under section 42 of the Act to, and to the satisfaction of, a Collector by the importer of the goods. value, in relation to goods, means the customs value of the goods worked out or determined in accordance with Division 2 of Part VIII of the Act. (2) In this instrument: (a) a reference to a tariff heading or a tariff subheading is a reference to a heading or subheading, as the case may be, in Schedule 3 to the Customs Tariff Act 1995; and (b) a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule. (a) a reference to a tariff heading or a tariff subheading is a reference to a heading or subheading, as the case may be, in Schedule 3 to the Customs Tariff Act 1995; and (b) a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule. | 6 Application in relation to Customs Tariff proposals: (1) This instrument prescribes goods for the purposes of items: (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. (2) A reference in this instrument to a provision of the Customs Tariff Act 1995 (whether or not the provision is an item in Schedule 4 to that Act) includes a reference to that provision: (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. Note: A provision of the Customs Tariff Act 1995 which may be proposed to be altered by a Customs Tariff alteration could, for example, include a tariff heading or a tariff subheading. (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. Note: A provision of the Customs Tariff Act 1995 which may be proposed to be altered by a Customs Tariff alteration could, for example, include a tariff heading or a tariff subheading. Part 2—Goods of a scientific, educational or cultural kind | 7 Scientific goods imported covered by an international agreement or arrangement (item 1): By-law (1) This section may be cited as Customs By-law No. 2300021. Prescribed goods (2) For the purposes of item 1, goods to which that item applies are goods for which both of the following apply: (a) the goods are of a scientific nature; and (b) the goods are covered by an agreement or arrangement to cooperate in the field of science and technology between the Government of Australia and the government of another country or other countries. (a) the goods are of a scientific nature; and (b) the goods are covered by an agreement or arrangement to cooperate in the field of science and technology between the Government of Australia and the government of another country or other countries. Conditions (3) Item 1 applies to those goods covered by subsection (2) subject to the following conditions: (a) the Collector has approved in writing: (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or (b) the agreement or arrangement referred to in paragraph (2)(b) provides that the goods be allowed a free rate of customs duty upon importation into Australia. (a) the Collector has approved in writing: (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or (b) the agreement or arrangement referred to in paragraph (2)(b) provides that the goods be allowed a free rate of customs duty upon importation into Australia. (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or | 8 Goods to which Florence Agreement or Protocol applies (item 3): By-law (1) This section may be cited as Customs By-law No. 2300022. Prescribed goods (2) For the purposes of item 3, each of the following goods are goods to which that item applies: (a) microforms; (b) patterns, models and wall charts; (c) film. (a) microforms; (b) patterns, models and wall charts; (c) film. Conditions (3) Item 3 applies to those goods covered by paragraph (2)(b) subject to the condition that those goods are to be used exclusively for demonstrational purposes. Definitions (4) In this section: Florence Agreement means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Lake Success on 22 November 1950. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). microforms means an arrangement of images that are substantially reduced in size from the original form. Protocol means the Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials of 22 November 1950, done at Nairobi on 26 November 1976. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). 9 Calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter (item 4) By-law (1) This section may be cited as Customs By-law No. 2300086. Prescribed goods (2) For the purposes of item 4, each of the following goods are goods to which that item applies: (a) documents that are either: (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (b) overseas travel literature or printed matter; (c) any of the following technical materials: (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; (d) blank Admission Temporaire/Temporary Admission (ATA) carnets; (e) paper catalogues or paper price lists. (a) documents that are either: (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (b) overseas travel literature or printed matter; (c) any of the following technical materials: (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; (d) blank Admission Temporaire/Temporary Admission (ATA) carnets; (e) paper catalogues or paper price lists. (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; Conditions (3) Item 4 applies to those goods covered by paragraph (2)(a) subject to both of the following conditions: (a) the goods are to be for free distribution in Australia; (b) the goods do not contain more than 25% private commercial advertising. (a) the goods are to be for free distribution in Australia; (b) the goods do not contain more than 25% private commercial advertising. (4) Item 4 applies to those goods covered by paragraph (2)(b) subject to all of the following conditions: (a) the goods are designed for general publicity purposes for the chief purpose of encouraging the public to visit a foreign country; (b) the goods have no more than incidental references to Australia or Australian persons; (c) the goods are issued by overseas travel principals or their agents; (d) the goods are to be for free distribution in Australia; (e) the goods do not contain more than 25% private commercial advertising. (a) the goods are designed for general publicity purposes for the chief purpose of encouraging the public to visit a foreign country; (b) the goods have no more than incidental references to Australia or Australian persons; (c) the goods are issued by overseas travel principals or their agents; (d) the goods are to be for free distribution in Australia; (e) the goods do not contain more than 25% private commercial advertising. (5) Item 4 applies to those goods covered by paragraph (2)(c) subject to both of the following conditions: (a) the goods are sent to accredited representatives or correspondents appointed by national official tourist agencies; (b) the goods are not for distribution. (a) the goods are sent to accredited representatives or correspondents appointed by national official tourist agencies; (b) the goods are not for distribution. (6) Item 4 applies to those goods covered by paragraph (2)(d) subject to the condition that those goods have been prepared in accordance with the Convention on Temporary Admission, including Annex A – Annex concerning Temporary Admission Papers (ATA Carnets and CPD Carnets), done at Istanbul on 26 June 1990. Note: The Convention, including Annex A, is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Convention, including Annex A, is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (7) Item 4 applies to those goods covered by paragraph (2)(e) subject to all of the following conditions: (a) the goods relate exclusively to goods or services of a country other than Australia; (b) the goods are designed for international distribution; (c) the goods are not directed specifically at Australian consumption. (a) the goods relate exclusively to goods or services of a country other than Australia; (b) the goods are designed for international distribution; (c) the goods are not directed specifically at Australian consumption. Definitions (8) In this section: catalogues include: (a) individual leaflets, each advertising a single article, which have been permanently fastened together (including fastening by means of hinged binders or staples) to give them the appearance of a catalogue; and (b) publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. price lists include publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. (a) individual leaflets, each advertising a single article, which have been permanently fastened together (including fastening by means of hinged binders or staples) to give them the appearance of a catalogue; and (b) publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. 10 Calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter subject to specified international conventions (item 4) By-law (1) This section may be cited as Customs By-law No. 2300087. Prescribed goods (2) For the purposes of item 4, each of the following goods are goods to which that item applies: (a) the goods; (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (b) the goods: (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). (a) the goods; (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (b) the goods: (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). Conditions (3) Item 4 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the Collector has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; (b) the goods are imported for use at, or in relation to the event. (a) the Collector has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; (b) the goods are imported for use at, or in relation to the event. (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; Definitions (4) In this section: Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events means the Annex of the same name, done at Istanbul on 26 June 1990, to the Convention of Temporary Admission, done at Istanbul on 26 June 1990. Note: The Annex is in Australian Treaty Series 1997 No. 22 ([1997] ATS 22) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events means the Convention of the same name, done at Brussels on 8 June 1961. Note: The Convention is in Australian Treaty Series 1963 No. 2 ([1963] ATS 2) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). | 11 Theatrical costumes or props (item 8): By-law (1) This section may be cited as Customs By-law No. 2300023. Prescribed goods (2) For the purposes of item 8, each of the following goods are goods to which that item applies: (a) theatrical costumes; (b) theatrical props made of metal. (a) theatrical costumes; (b) theatrical props made of metal. Conditions (3) Item 8 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods are for use in theatrical representations; (b) the goods are to be exported from Australia within six months of their importation or a further period specified in writing by a Collector; (c) evidence of the exportation of the goods is provided to the Collector. (a) the goods are for use in theatrical representations; (b) the goods are to be exported from Australia within six months of their importation or a further period specified in writing by a Collector; (c) evidence of the exportation of the goods is provided to the Collector. | 12 Traditional costumes (item 8): By-law (1) This section may be cited as Customs By-law No. 2300024. Prescribed goods (2) For the purposes of item 8, goods to which that item applies are traditional costumes that: (a) are authentic in design; and (b) are made from traditional materials in the country of the tradition's origin. (a) are authentic in design; and (b) are made from traditional materials in the country of the tradition's origin. Conditions (3) Item 8 applies to those goods covered by subsection (2) subject to the condition that those goods are to be imported by groups established for the purpose of performing in those traditional costumes. Part 3—Goods for international bodies or persons or goods relating to offshore areas 13 Goods for the official use of an international organisation or for the official or personal use of an official of such an international organisation (item 9) By-law (1) This section may be cited as Customs By-law No. 2300104. Prescribed goods (2) For the purposes of paragraph (a) of item 9, subject to subsection (3), goods owned by one of the following organisations at the time they are entered for home consumption are goods to which that item applies: (a) Australian-American Educational Foundation; (b) Commission for the Conservation of Southern Bluefin Tuna. (a) Australian-American Educational Foundation; (b) Commission for the Conservation of Southern Bluefin Tuna. (3) Subsection (2) does not apply to excise-equivalent goods. (4) For the purposes of paragraph (b) of item 9, subject to subsection (5), goods for which both of the following apply are goods to which that item applies: (a) the goods are furniture, personal or household effects; (b) the goods are owned by an official of the Commission for the Conservation of Southern Bluefin Tuna at the time they are entered for home consumption. (a) the goods are furniture, personal or household effects; (b) the goods are owned by an official of the Commission for the Conservation of Southern Bluefin Tuna at the time they are entered for home consumption. (5) Subsection (4) does not apply to goods: (a) that are excise-equivalent goods; or (b) that are motor vehicles. (a) that are excise-equivalent goods; or (b) that are motor vehicles. Conditions (6) Item 9 applies to those goods covered by subsection (2) subject to the condition that those goods are for the official use of that organisation. (7) Item 9 applies to those goods covered by subsection (4) subject to both of the following conditions: (a) the goods are for the official or personal use of the official; and (b) the goods were imported within: (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. (a) the goods are for the official or personal use of the official; and (b) the goods were imported within: (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. 14 Goods the subject of inter-governmental agreement or arrangement that are for the official use of foreign governments (item 10) By-law (1) This section may be cited as Customs By-law No. 2300025. Prescribed goods (2) For the purposes of item 10, goods to which that item applies are goods for which both of the following apply: (a) the goods are the subject of an agreement or arrangement between the Government of Australia and the government of another country; and (b) the agreement or arrangement provides that the goods be allowed a free rate of customs duty upon importation into Australia. (a) the goods are the subject of an agreement or arrangement between the Government of Australia and the government of another country; and (b) the agreement or arrangement provides that the goods be allowed a free rate of customs duty upon importation into Australia. Conditions (3) Item 10 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (b) the goods are for the official use of that government; (c) the goods are not to be used for the purposes of trade. (a) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (b) the goods are for the official use of that government; (c) the goods are not to be used for the purposes of trade. 15 Goods approved by the Minister that are goods for the official use of foreign governments (item 10) By-law (1) This section may be cited as Customs By-law No. 2300026. Prescribed goods (2) For the purposes of item 10, goods approved by the Minister before importation, are goods to which that item applies. Conditions (3) Item 10 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the Minister has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; (b) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (c) the goods are for the official use of that government; (d) the goods are not to be used for the purposes of trade. (a) the Minister has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; (b) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (c) the goods are for the official use of that government; (d) the goods are not to be used for the purposes of trade. (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; 16 Goods for use by or for sale to persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country (item 11) By-law (1) This section may be cited as Customs By-law No. 2300027. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) goods for sale by commissaries; and (b) goods for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country. (a) goods for sale by commissaries; and (b) goods for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country. Conditions (3) Item 11 applies to those goods covered by subsection (2) subject to the condition that those goods are not to be sold or otherwise disposed of by or on behalf of a person referred to in that subsection to a person not referred to in that subsection. | 17 Goods for members etc. of a Malaysian Visiting Force (item 11): By-law (1) This section may be cited as Customs By-law No. 2300037. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars or tobacco; (iii) spirituous liquors; (b) motor vehicles. (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars or tobacco; (iii) spirituous liquors; (b) motor vehicles. (i) motor vehicles; (ii) cigarettes, cigars or tobacco; (iii) spirituous liquors; Conditions (3) Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions: (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector. (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector. (4) Item 11 applies to the goods covered by paragraph (2)(b) subject to both of the following conditions: (a) the motor vehicle was imported by a member; and (b) either subsection (5) or (6) apply in relation to the motor vehicle. (a) the motor vehicle was imported by a member; and (b) either subsection (5) or (6) apply in relation to the motor vehicle. (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member during the period of six months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; during the period of two years beginning on the day the motor vehicle was imported. (a) the motor vehicle was owned and used outside Australia by the member during the period of six months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; during the period of two years beginning on the day the motor vehicle was imported. (i) the member; or (ii) with the written permission of the Collector, another member; (6) This subsection applies in relation to a motor vehicle if, after it is imported into Australia: (a) the motor vehicle remains in the ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; and (b) the motor vehicle is exported by the member within: (i) three years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (a) the motor vehicle remains in the ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; and (b) the motor vehicle is exported by the member within: (i) three years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (i) the member; or (ii) with the written permission of the Collector, another member; and (i) three years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. Definitions (7) In this section: Agreement means the Agreement between the Government of Australia and the Government of Malaysia concerning the Status of Forces, done at Kuala Lumpur on 3 February 1997. Note: The Agreement is in Australian Treaty Series 1999 No. 14 ([1999] ATS 14) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). civilian component has the meaning given by Article 1 of the Agreement. dependant has the meaning given by Article 1 of the Agreement. member means a member of a Malaysian Visiting Force or of its civilian component. Visiting Force has the meaning given by Article 1 of the Agreement. | 18 Goods for members etc. of a New Zealand Visiting Force (item 11): By-law (1) This section may be cited as Customs By-law No. 2300088. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (b) motor vehicles. (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (b) motor vehicles. (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; Conditions (3) Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions: (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector. (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector. (4) Item 11 applies to those goods covered by paragraph (2)(b) subject to both of the following conditions: (a) the motor vehicle was imported by a member; (b) either subsection (5) or (6) apply in relation to the motor vehicle. (a) the motor vehicle was imported by a member; (b) either subsection (5) or (6) apply in relation to the motor vehicle. (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, of another member; during the period of two years beginning on the day the motor vehicle was imported. (a) the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, of another member; during the period of two years beginning on the day the motor vehicle was imported. (i) the member; or (ii) with the written permission of the Collector, of another member; (6) This subsection applies in relation to a motor vehicle if, after it is imported into Australia: (a) the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, of another member; and (b) the motor vehicle is exported by the member within: (i) two years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (a) the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, of another member; and (b) the motor vehicle is exported by the member within: (i) two years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (i) the member; or (ii) with the written permission of the Collector, of another member; and (i) two years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. Definitions (7) In this section: Agreement means the Agreement between the Government of Australia and the Government of New Zealand concerning the Status of their Forces, done at Melbourne on 29 October 1998. Note: The Agreement is in Australian Treaty Series 2005 No. 12 ([2005] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). civilian component has the meaning given by Article 1 of the Agreement. dependant has the meaning given by Article 1 of the Agreement. member means a member of a New Zealand Visiting Force or of its civilian component. Visiting Force has the meaning given by Article 1 of the Agreement. | 19 Goods for members etc. of a Papua New Guinea Visiting Force (item 11): By-law (1) This section may be cited as Customs By-law No. 2300089. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars or tobacco; (iii) spirituous liquors. (b) motor vehicles. (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars or tobacco; (iii) spirituous liquors. (b) motor vehicles. (i) motor vehicles; (ii) cigarettes, cigars or tobacco; (iii) spirituous liquors. Conditions (3) Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions: (a) the goods were imported at the time of first arrival of a person covered by paragraph (2)(a) in Australia; (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector. (a) the goods were imported at the time of first arrival of a person covered by paragraph (2)(a) in Australia; (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector. (4) Item 11 applies to those goods covered by paragraph (2)(b) subject to all of the following conditions: (a) the motor vehicle was imported by a member; (b) the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; (c) the motor vehicle is not disposed of in Australia unless prior written approval has been obtained from the Collector; (d) the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; during the period of two years beginning on the day the motor vehicle was imported. (a) the motor vehicle was imported by a member; (b) the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; (c) the motor vehicle is not disposed of in Australia unless prior written approval has been obtained from the Collector; (d) the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; during the period of two years beginning on the day the motor vehicle was imported. (i) the member; or (ii) with the written permission of the Collector, another member; Definitions (5) In this section: Agreement means the Agreement between Australia and Papua & New Guinea regarding the Status of Forces of Each State in the Territory of the Other State, done at Port Moresby on 26 January 1977. Note: The Agreement is in Australian Treaty Series 1977 No. 6 ([1977] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). at the time of first arrival means: (a) any time during the period of six months beginning on the day the person covered by paragraph (2)(a) arrived in Australia; or (b) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. civilian component has the meaning given by Article 1 of the Agreement. dependant has the meaning given by Article 1 of the Agreement. member means a member of a Papua New Guinea Visiting Force or of its civilian component. Visiting Force has the meaning given by Article 1 of the Agreement. (a) any time during the period of six months beginning on the day the person covered by paragraph (2)(a) arrived in Australia; or (b) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. | 20 Goods for members etc. of a Singapore Visiting Force (item 11): By-law (1) This section may be cited as Customs By-law No. 2300090. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (b) motor vehicles. (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (b) motor vehicles. (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; Conditions (3) Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions: (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were entered for home consumption, unless prior written approval has been obtained from the Collector. (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were entered for home consumption, unless prior written approval has been obtained from the Collector. (4) Item 11 applies to those goods covered by paragraph (2)(b) subject to both of the following conditions: (a) the motor vehicle was imported by a member; and (b) either subsection (5) or (6) apply in relation to the motor vehicle. (a) the motor vehicle was imported by a member; and (b) either subsection (5) or (6) apply in relation to the motor vehicle. (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; during the period of two years beginning on the day of entry for home consumption of the motor vehicle. (a) the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; during the period of two years beginning on the day of entry for home consumption of the motor vehicle. (i) the member; or (ii) with the written permission of the Collector, another member; (6) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; and (b) the motor vehicle is exported by the member within: (i) 12 months of the day the motor vehicle is entered for home consumption; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (a) the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; and (b) the motor vehicle is exported by the member within: (i) 12 months of the day the motor vehicle is entered for home consumption; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (i) the member; or (ii) with the written permission of the Collector, another member; and (i) 12 months of the day the motor vehicle is entered for home consumption; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. Definitions (7) In this section: Agreement means the Exchange of Notes constituting an Agreement between the Government of Australia and the Government of the Republic of Singapore concerning the Status of Forces, done at Singapore on 10 February 1988. Note: The Agreement is in Australian Treaty Series 1988 No. 6 ([1988] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). civilian component has the same meaning as in the Agreement. dependant has the same meaning as in the Agreement. member means a member of a Singapore Visiting Force or of its civilian component. Visiting Force has the same meaning as in the Agreement. | 21 Goods for members etc. of a United States Force (item 11): By-law (1) This section may be cited as Customs By-law No. 2300038. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (iv) goods covered by paragraph (c). (b) motor vehicles; (c) goods that are: (i) personal consumables; (ii) goods of a kind which when in use are worn or carried on the person; (iii) goods which are normally carried in hand baggage when travelling; (iv) unsolicited gifts sent by persons resident overseas in recognition or appreciation of an occasion or event; other than: (v) goods referred to subparagraph (c)(i), (ii), (iii) or (iv) where the value of the goods exceeds 130USD; (vi) goods referred to in subparagraph (a)(i), (ii) and (iii). (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (iv) goods covered by paragraph (c). (b) motor vehicles; (c) goods that are: (i) personal consumables; (ii) goods of a kind which when in use are worn or carried on the person; (iii) goods which are normally carried in hand baggage when travelling; (iv) unsolicited gifts sent by persons resident overseas in recognition or appreciation of an occasion or event; other than: (v) goods referred to subparagraph (c)(i), (ii), (iii) or (iv) where the value of the goods exceeds 130USD; (vi) goods referred to in subparagraph (a)(i), (ii) and (iii). (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (iv) goods covered by paragraph (c). (i) personal consumables; (ii) goods of a kind which when in use are worn or carried on the person; (iii) goods which are normally carried in hand baggage when travelling; (iv) unsolicited gifts sent by persons resident overseas in recognition or appreciation of an occasion or event; (v) goods referred to subparagraph (c)(i), (ii), (iii) or (iv) where the value of the goods exceeds 130USD; (vi) goods referred to in subparagraph (a)(i), (ii) and (iii). Conditions (3) Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions: (a) the goods were imported within the period of six months beginning on the day a person covered by paragraph (2)(a) first arrives in Australia; and (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported into Australia, unless prior written approval has been obtained from the Collector. (a) the goods were imported within the period of six months beginning on the day a person covered by paragraph (2)(a) first arrives in Australia; and (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported into Australia, unless prior written approval has been obtained from the Collector. (4) Item 11 applies to those goods covered by paragraph (2)(b) subject to both of the following conditions: (a) the motor vehicle was imported by a member covered by paragraph (2)(a); and (b) either subsection (5) or (6) applies in relation to the motor vehicle. (a) the motor vehicle was imported by a member covered by paragraph (2)(a); and (b) either subsection (5) or (6) applies in relation to the motor vehicle. (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member during the period of six months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member covered by paragraph (2)(a); for two years after the date of importation. (a) the motor vehicle was owned and used outside Australia by the member during the period of six months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member covered by paragraph (2)(a); for two years after the date of importation. (i) the member; or (ii) with the written permission of the Collector, another member covered by paragraph (2)(a); (6) This subsection applies in relation to a motor vehicle i f, after it is imported into Australia: (a) the motor vehicle remains in the ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member covered by paragraph (2)(a); and (b) the motor vehicle is exported by the member within: (i) three years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (a) the motor vehicle remains in the ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member covered by paragraph (2)(a); and (b) the motor vehicle is exported by the member within: (i) three years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (i) the member; or (ii) with the written permission of the Collector, another member covered by paragraph (2)(a); and (i) three years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (7) Item 11 applies to those goods covered by paragraph (2)(c) subject to the conditions that those goods are imported from the United States through military post offices by the member or dependant. Definitions (8) In this section: Agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of the United States of America concerning the Status of United States Forces in Australia, and Protocol, done at Canberra on 9 May 1963. Note: The Treaty is in Australian Treaty Series 1963 No. 10 ([1963] ATS 10) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). dependant has the meaning given by Article 1 of the Agreement. member means: (a) a member of a United States Forces (within the meaning of Article 1 of the Agreement); or (b) a member of the civilian component (within the meaning of Article 1 of the Agreement). military post office means a U.S. postal establishment located in: (a) Alice Springs, Northern Territory; or (b) Canberra, Australian Capital Territory; or (c) Darwin, Northern Territory; or (d) Melbourne, Victoria; or (e) North West Cape, Western Australia; or (f) St Peters, New South Wales; or (g) Woomera, South Australia. USD means United States Dollar. (a) a member of a United States Forces (within the meaning of Article 1 of the Agreement); or (b) a member of the civilian component (within the meaning of Article 1 of the Agreement). (a) Alice Springs, Northern Territory; or (b) Canberra, Australian Capital Territory; or (c) Darwin, Northern Territory; or (d) Melbourne, Victoria; or (e) North West Cape, Western Australia; or (f) St Peters, New South Wales; or (g) Woomera, South Australia. | 22 Goods for members etc. of a French Republic Visiting Force (item 11): By-law (1) This section may be cited as Customs By-law No. 2300039. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (b) motor vehicles. (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (b) motor vehicles. (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; Conditions (3) Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions: (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia to take up service in Australia; (b) the goods remain in the use, ownership and possession of the person; (c) the goods will not be transferred, sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia unless prior written approval has been obtained from the Collector. (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia to take up service in Australia; (b) the goods remain in the use, ownership and possession of the person; (c) the goods will not be transferred, sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia unless prior written approval has been obtained from the Collector. (4) Item 11 applies to the goods covered by paragraph (2)(b) subject to the condition that the goods imported by the member will not be transferred, sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia unless prior written approval has been obtained from the Collector. Definitions (5) In this section: Agreement means the Agreement between the Government of Australia and the Government of the French Republic regarding Defence Cooperation and Status of Forces, done at Paris on 14 December 2006. Note: The Treaty is in Australian Treaty Series 2009 No. 18 ([2009] ATS 18) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). civilian component has the meaning given in Article 1 of the Agreement. dependant has the meaning given in Article 1 of the Agreement. member means a member of a French Republic Visiting Force or of its civilian component. Visiting Force has the meaning given in Article 1 of the Agreement. | 23 Goods for the official use of a Trade Commissioner of any country (item 12): By-law (1) This section may be cited as Customs By-law No. 2300040. Prescribed goods (2) For the purposes of item 12, goods, other than the following goods, are goods to which that item applies: (a) alcoholic beverages; (b) tobacco products; (c) motor vehicles; (d) aircraft; (e) seacraft. (a) alcoholic beverages; (b) tobacco products; (c) motor vehicles; (d) aircraft; (e) seacraft. Conditions (3) Item 12 applies to those goods covered by paragraph (2)(a) subject to the condition that, at the time they are entered for home consumption, the goods are for the official use of a Trade Commissioner of any country. 24 Goods for use by traditional inhabitants under the Torres Strait Treaty in the performance of traditional activities in, or in the vicinity of, the Protected Zone (item 13) By-law (1) This section may be cited as Customs By-law No. 2300041. Prescribed goods (2) For the purposes of item 13, goods to which that item applies are goods for the use by traditional inhabitants of the area covered by the Torres Strait Treaty in the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone. Conditions (3) Item 13 applies to those goods covered by subsection (2) subject to the condition that the goods are imported by traditional inhabitants of the area covered by the Torres Strait Treaty. Definitions (4) In this section: area in the vicinity of the Protected Zone means the area bounded by the line commencing at the point of Latitude 10°30'S, Longitude 144°10'E, and running: (a) from there west along the parallel of Latitude 10°30'S to its intersection with the meridian of Longitude 141°20'E; and (b) from there north along that meridian to its intersection with the parallel of Latitude 10°28'S; and (c) from there east along that parallel to its intersection with the meridian of Longitude 144°10'E; and (d) from there south along that meridian to the point of commencement. Protected Zone means the zone established under Article 10 of the Torres Strait Treaty, being the area bounded by the line described in Annex 9 to that Treaty. traditional activities includes the following activities: (a) activities on land, including gardening, collection of food and hunting; (b) activities on water, including traditional fishing; (c) religious and secular ceremonies or gatherings for social purposes, for example, marriage celebrations and settlements of disputes; (d) barter and market trade. traditional inhabitant means an Australian citizen who is a Torres Strait Islander that: (a) lives in the Protected Zone or the adjacent coastal area of Australia; and (b) maintains traditional customary associations with areas or features in, or in the vicinity of, the Protected Zone, in relation to their subsistence or livelihood or social, cultural or religious activities. Torres Strait Treaty means the Treaty between Australia and the Independent State of Papua New Guinea concerning Sovereignty and Maritime Boundaries in the area between the two Countries, including the area known as Torres Strait, and Related Matters, done at Sydney on 18 December 1978. Note: The Treaty is in Australian Treaty Series 1985 No. 4 ([1985] ATS 4) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (a) from there west along the parallel of Latitude 10°30'S to its intersection with the meridian of Longitude 141°20'E; and (b) from there north along that meridian to its intersection with the parallel of Latitude 10°28'S; and (c) from there east along that parallel to its intersection with the meridian of Longitude 144°10'E; and (d) from there south along that meridian to the point of commencement. (a) activities on land, including gardening, collection of food and hunting; (b) activities on water, including traditional fishing; (c) religious and secular ceremonies or gatherings for social purposes, for example, marriage celebrations and settlements of disputes; (d) barter and market trade. (a) lives in the Protected Zone or the adjacent coastal area of Australia; and (b) maintains traditional customary associations with areas or features in, or in the vicinity of, the Protected Zone, in relation to their subsistence or livelihood or social, cultural or religious activities. Part 4—Goods that are personal effects 25 Goods imported by members of the forces of Canada or the United Kingdom (paragraph (d) of item 15) By-law (1) This section may be cited as Customs By-law No. 2300091. Prescribed goods (2) For the purposes of item 15, motor vehicles are goods to which that item applies. Conditions (3) Item 15 applies to those goods covered by subsection (2) subject to the following conditions: (a) the motor vehicle was imported by a member of the forces (the relevant forces) of: (i) Canada; or (ii) the United Kingdom; and (b) either of subsection (4) or (5) apply in relation to the motor vehicle. (a) the motor vehicle was imported by a member of the forces (the relevant forces) of: (i) Canada; or (ii) the United Kingdom; and (b) either of subsection (4) or (5) apply in relation to the motor vehicle. (i) Canada; or (ii) the United Kingdom; and (4) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member of the relevant forces during the period of six months ending on the day the member first departed for Australia; and (b) the motor vehicle remains in the use, ownership and possession of: (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; during the period of two years beginning on the day after the motor vehicle was imported. (a) the motor vehicle was owned and used outside Australia by the member of the relevant forces during the period of six months ending on the day the member first departed for Australia; and (b) the motor vehicle remains in the use, ownership and possession of: (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; during the period of two years beginning on the day after the motor vehicle was imported. (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle is for the personal use of: (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (b) the motor vehicle is exported within: (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (a) the motor vehicle is for the personal use of: (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (b) the motor vehicle is exported within: (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. Definitions (6) In this section: member of the Forces of Canada means a person belonging to the land, sea or air armed services of that country temporarily serving in Australia under arrangements agreed on by the Government of Australia and the Government of Canada. member of the Forces of the United Kingdom means a person belonging to the land, sea or air armed services of those countries temporarily serving in Australia under arrangements agreed on by the Government of Australia and the Government of the United Kingdom. Part 5—Goods that are returned to Australia 26 Repair, renovation, alteration and other similar processes covered by the Australia-Chile Free Trade Agreement (item 16) By-law (1) This section may be cited as Customs By-law No. 2300042. Prescribed goods (2) For the purposes of item 16, goods covered by Article 3.7 of Chapter 3 of the Australia-Chile Free Trade Agreement, done at Canberra on 30 July 2008, are goods to which that item applies. Note: The Agreement is in Australian Treaty Series 2009 No. 6 ([2009] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Agreement is in Australian Treaty Series 2009 No. 6 ([2009] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). 27 Repair, renovation, alteration and other similar processes covered by the Australia-United States Free Trade Agreement (item 16) By-law (1) This section may be cited as Customs By-law No. 2300043. Prescribed goods (2) For the purposes of item 16, goods covered by Article 2.6 of Chapter 2 of the Australia-US Free Trade Agreement, done at Washington DC on 18 May 2004, are goods to which that item applies. Note: The Agreement is in Australian Treaty Series 2005 No. 1 ([2005] ATS 1) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Agreement is in Australian Treaty Series 2005 No. 1 ([2005] ATS 1) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). 28 Goods temporarily exported from Australia to the Australian Antarctic Territory or Heard Island and McDonald Islands (item 17) By-law (1) This section may be cited as Customs By-law No. 2300044. Prescribed goods (2) For the purposes of item 17, goods that were exported from Australia, on a temporary basis, to the Australian Antarctic Territory, or the Territory of Heard Island and McDonald Islands, are goods to which that item applies. Conditions (3) Item 17 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are returned and have not been subject to any treatment, repair, renovation, alteration or any other process since their export; (b) item 17A of Schedule 4 to the Customs Tariff Act 1995 does not apply to the goods. (a) the goods are returned and have not been subject to any treatment, repair, renovation, alteration or any other process since their export; (b) item 17A of Schedule 4 to the Customs Tariff Act 1995 does not apply to the goods. 29 Goods exported from Australia for repair or renovation and returned after repair or renovation or part of a batch repair process to replace goods exported from Australia for repair or renovation (item 20) By-law (1) This section may be cited as Customs By-law No. 2300045. Prescribed goods (2) For the purposes of item 20, each of the following are goods to which that item applies: (a) goods that have been exported from Australia for repair or renovation and returned after repair or renovation; (b) goods that are part of a batch repair process to replace goods exported from Australia for repair or renovation. (a) goods that have been exported from Australia for repair or renovation and returned after repair or renovation; (b) goods that are part of a batch repair process to replace goods exported from Australia for repair or renovation. Conditions (3) Item 20 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the returned goods have not been subject to any process other than that required to effect the repair or renovation; (b) the returned goods are not new or upgraded versions of the exported goods; (c) the exported goods have not reached the end of their effective operational life; (d) item 16, 18 or 19 of Schedule 4 to the Customs Tariff Act 1995 do not apply to the returned goods; (e) the duty on the returned goods is worked out by reference to a percentage of the value of the goods under a Schedule to the Customs Tariff Act 1995 referred to in paragraph (d) of the description of goods in item 20 of Schedule 4 to that Act. (a) the returned goods have not been subject to any process other than that required to effect the repair or renovation; (b) the returned goods are not new or upgraded versions of the exported goods; (c) the exported goods have not reached the end of their effective operational life; (d) item 16, 18 or 19 of Schedule 4 to the Customs Tariff Act 1995 do not apply to the returned goods; (e) the duty on the returned goods is worked out by reference to a percentage of the value of the goods under a Schedule to the Customs Tariff Act 1995 referred to in paragraph (d) of the description of goods in item 20 of Schedule 4 to that Act. Interpretative provisions (4) In this section: batch repair process means a system of repairing or renovating goods whereby defective goods are exchanged for identical goods which have already undergone repair or renovation. (5) Without limiting paragraph (3)(c), goods that have reached the end of their effective operational life includes if the goods are worn out or are not otherwise capable of being repaired or renovated. Part 6—Goods that are to be exported to Australia | 30 Repaired Australian goods for re-exportation (item 21): By-law (1) This section may be cited as Customs By-law No. 2300046. Prescribed goods (2) For the purposes of item 21, goods made in Australia that have been returned to Australia for repair or alteration are goods to which that item applies. Conditions (3) Item 21 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are imported for repair or alteration; (b) the goods are to be exported from Australia after their repair or alteration. (a) the goods are imported for repair or alteration; (b) the goods are to be exported from Australia after their repair or alteration. | 31 Goods imported on or in reusable containers (item 22): By-law (1) This section may be cited as Customs By-law No. 2300092. Prescribed goods (2) For the purposes of item 22, each of the following goods are goods to which that item applies: (a) reusable containers (other than those covered by subsection (3)); and (b) goods imported on or in reusable containers. (a) reusable containers (other than those covered by subsection (3)); and (b) goods imported on or in reusable containers. (3) For subsection (2)(a), item 22 does not apply to containers that are required to be classified with the goods with which they are imported, by application of rule 5(b) of the General Rules for the Interpretation of the Harmonized System, as contained in Schedule 2 to the Customs Tariff Act 1995. Conditions (4) Item 22 applies to those goods covered by subsection (2)(a) subject to all of the following conditions: (a) the reusable containers will be exported within 12 months after they are entered for home consumption; (b) the reusable containers are only used for any of the following purposes, in relation to the goods with which they were imported: (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; (c) the goods are under security. (a) the reusable containers will be exported within 12 months after they are entered for home consumption; (b) the reusable containers are only used for any of the following purposes, in relation to the goods with which they were imported: (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; (c) the goods are under security. (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; 32 Compressed or liquefied gases imported or in refillable containers of iron, steel or similar containers of base metals (item 22) By-law (1) This section may be cited as Customs By-law No. 2300047. Prescribed goods (2) For the purposes of item 22, each of the following goods are goods to which that item applies: (a) compressed or liquefied gas; (b) a container designed to be refilled, or a kind classified under heading 7311 of Schedule 3, and similar containers of base metal. (a) compressed or liquefied gas; (b) a container designed to be refilled, or a kind classified under heading 7311 of Schedule 3, and similar containers of base metal. Definitions (3) In this section: base metal has the same meaning as in Schedule 3 to the Customs Tariff Act 1995. Note: The expression base metal is defined in Note 3 to Section XV of Schedule 3 to the Customs Tariff Act 1995. refillable container means a container that: (a) is designed to be refilled; and (b) is either: (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. (a) is designed to be refilled; and (b) is either: (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. Part 7—Goods that are donations or bequests 33 Goods donated or bequeathed for disaster relief purposes by persons or companies outside Australia (item 23) By-law (1) This section may be cited as Customs By-law No. 2300048. Prescribed goods (2) For the purposes of item 23, goods to which that item applies are donated or bequeathed goods for which all of the following applies: (a) by a person, company or organisation resident or established outside Australia; and (b) to an organisation established in Australia that is: (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and (c) for purposes in connection with disaster relief. (a) by a person, company or organisation resident or established outside Australia; and (b) to an organisation established in Australia that is: (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and (c) for purposes in connection with disaster relief. (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and Conditions (3) Item 23 applies to those goods covered by subsection (2) subject to the condition that those goods must not be: (a) sold; (b) traded; (c) exchanged; (d) hired out; or (e) used for any other commercial activities in Australia. (a) sold; (b) traded; (c) exchanged; (d) hired out; or (e) used for any other commercial activities in Australia. Definitions (4) In this section: disaster means an event or circumstance that has been declared to be a disaster by, or with the approval of, a Minister of the Commonwealth or of a State or Territory under a law of the Commonwealth or of a State or Territory. | 34 Goods donated or bequeathed to the public or a public institution (item 23): By-law (1) This section may be cited as Customs By-law No. 2300049. Prescribed goods (2) For the purposes of item 23, goods that have been donated or bequeathed to the public, or a public institution, are goods to which that item applies. Conditions (3) Item 23 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods do not serve similar functions to goods that are produced in Australia; (b) the goods do not serve similar functions to goods that are capable of being produced in Australia by any person in the normal course of business; (c) the goods are not substitutable for other goods that are produced in Australia by any person in the ordinary course of business. (a) the goods do not serve similar functions to goods that are produced in Australia; (b) the goods do not serve similar functions to goods that are capable of being produced in Australia by any person in the normal course of business; (c) the goods are not substitutable for other goods that are produced in Australia by any person in the ordinary course of business. Part 8—Goods that are trophies, decorations, medallions, certificates or prizes | 35 Trophies, decorations, medallions, certificates or prizes (item 25): By-law (1) This section may be cited as Customs By-law No. 2300050. Prescribed goods (2) For the purposes of paragraph (a) of item 25, each of the following are goods to which that paragraph of the item applies: (a) the goods are trophies won outside of Australia in competition; and (b) the trophies are appliances or articles of a kind used in an office or the household. (a) the goods are trophies won outside of Australia in competition; and (b) the trophies are appliances or articles of a kind used in an office or the household. (3) For the purposes of paragraph (b) of item 25, goods that are decorations, medallions or certificates awarded outside of Australia are goods to which that paragraph of the item applies. (4) For the purposes of paragraph (c) of item 25, each of the following are goods to which that paragraph of the item applies: (a) the goods are trophies or prizes sent by donors resident outside Australia; and (b) the goods were sent either: (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (c) the goods are of a kind which are suitable for display on: (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. (a) the goods are trophies or prizes sent by donors resident outside Australia; and (b) the goods were sent either: (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (c) the goods are of a kind which are suitable for display on: (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. Conditions (5) Item 25 applies to those goods covered by subsections (2), (3) and (4) subject to the condition that those goods are not of an advertising nature. Part 9—Goods of low value | 36 Goods of low value (item 26): By-law (1) This section may be cited as Customs By-law No. 2300079. Prescribed goods and value (2) For the purposes of item 26, goods (other than the goods referred to in subsection (3)) the value of which is less than $1000.01 are goods to which that item applies. (3) Section (2) does not include any of the following goods: (a) tobacco, tobacco products or alcoholic beverages; (a) goods imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia; (b) goods forming part of a bulk order. (a) tobacco, tobacco products or alcoholic beverages; (a) goods imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia; (b) goods forming part of a bulk order. | 37 Samples (item 27): By-law (1) This section may be cited as Customs By-law No. 2300093. Prescribed goods (2) For the purposes of item 27, goods that are samples of any of the following kinds are goods to which that item applies: (a) goods that: (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (b) accessories or ornaments for clothing that: (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (c) non-consumable goods, without mutilation, where one sample of any one line is imported of a value of no more than $2 each (or each set); (d) consumable goods that are destroyed on eating or drinking, testing or analysis or similar and that have a value: (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (e) goods that: (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (f) goods of: (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (a) goods that: (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (b) accessories or ornaments for clothing that: (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (c) non-consumable goods, without mutilation, where one sample of any one line is imported of a value of no more than $2 each (or each set); (d) consumable goods that are destroyed on eating or drinking, testing or analysis or similar and that have a value: (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (e) goods that: (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (f) goods of: (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (3) For the purposes of subparagraph (2)(a)(ii), the forms of mutilation for goods are set out in the following table. Acceptable forms of mutilation for the goods listed Item Prescribed goods Forms of mutilation covered for those goods 1 China or glass A sliver in a prominent place is chipped on each article. 2 Footwear The sole is completely perforated to the extent that the footwear is no longer suitable for wear, but still suitable for demonstration purposes. 3 Paper products Either or both of the following: (a) The paper is indelibly marked with the wording \"Specimen;\" (b) other suitable words are included on the paper in a prominent place on each article so as to render them unserviceable. 4 Clothing Any of the following: (a) the article is mutilated by 0.5 cm perforations each 30 cm in either a horizontal or vertical direction, or by cutting in a more severe manner; (b) the clothing is indelibly marked with the word \"Sample\" or other suitable words in a prominent place on each article so as to make them unserviceable. 5 Any goods The goods have been mutilated in a form that renders the goods useless except for use as a sample. (a) The paper is indelibly marked with the wording \"Specimen;\" (b) other suitable words are included on the paper in a prominent place on each article so as to render them unserviceable. (a) the article is mutilated by 0.5 cm perforations each 30 cm in either a horizontal or vertical direction, or by cutting in a more severe manner; (b) the clothing is indelibly marked with the word \"Sample\" or other suitable words in a prominent place on each article so as to make them unserviceable. (4) In this section: Istanbul Convention means the Agreement on the Convention of Temporary Admission, done at Istanbul on 26 June 1990. Note: The Convention is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Part 10—Goods for persons with disabilities | 38 Assistive equipment for persons with disabilities (item 28): By-law (1) This section may be cited as Customs By-law No. 2300094. Prescribed goods (2) For the purposes of item 28, each of the following are goods to which that item applies: (a) goods that are pedestrian safety equipment and are either: (i) braille tiles; or (ii) braille road rivets; (b) goods that are reading machines and are capable of converting printed matter into either: (i) tactile images; or (ii) speech; (c) goods that are reading systems and that are capable of scanning printed matter and reproducing the enlarged text on a screen; (d) goods that are sound reproducers and sound recorders. (a) goods that are pedestrian safety equipment and are either: (i) braille tiles; or (ii) braille road rivets; (b) goods that are reading machines and are capable of converting printed matter into either: (i) tactile images; or (ii) speech; (c) goods that are reading systems and that are capable of scanning printed matter and reproducing the enlarged text on a screen; (d) goods that are sound reproducers and sound recorders. (i) braille tiles; or (ii) braille road rivets; (i) tactile images; or (ii) speech; Conditions (3) Item 28 applies to those goods covered by paragraph (2)(a) subject to the condition that the goods are designed for the blind. (4) Item 28 applies to those goods covered by paragraph (2)(d) subject to each of the following conditions: (a) have a power output (rms) of less than 2.5 W; (b) use a magnetic tape as the recorded or recording medium; (c) are monophonic; (d) are DC or AC/DC operated; (e) are designed for carrying in the hand or on the person; (f) have colour coded, raised symbol control keys; (g) have dual playing speeds. (a) have a power output (rms) of less than 2.5 W; (b) use a magnetic tape as the recorded or recording medium; (c) are monophonic; (d) are DC or AC/DC operated; (e) are designed for carrying in the hand or on the person; (f) have colour coded, raised symbol control keys; (g) have dual playing speeds. Definitions (5) In this section: AC/DC means alternating current/direct current. DC means direct current. RMS means Root Mean Square. | 39 Goods to which Annex E of the Florence Agreement and or Protocol applies (item 29): By-law (1) This section may be cited as Customs By-law No. 2300095. Prescribed goods (2) For the purposes of item 29, goods that are specially designed for the employment or the educational, scientific, social or cultural advancement of persons with disabilities are goods to which that item applies. Conditions (3) Item 29 applies to those goods covered by subsection (2) subject to the condition that those goods are imported directly by an organisation concerned with the welfare, education of, or provision of assistance to persons with disabilities. Definitions (4) In this section: Organisation means: (a) an entity listed in column 1 of subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012; or (b) an organisation approved in writing by the Minister for Industry and Science, in consultation with the Minister for Health, and is not an organisation which is carried on for the purposes of profit or gain. Florence Agreement means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Lake Success on 22 November 1950. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Protocol means the Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials of 22 November 1950, done at Nairobi on 26 November 1976. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (a) an entity listed in column 1 of subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012; or (b) an organisation approved in writing by the Minister for Industry and Science, in consultation with the Minister for Health, and is not an organisation which is carried on for the purposes of profit or gain. (5) For the purposes of this section, goods are taken to be specially designed for persons with disabilities if either: (a) adapting the goods for the disability causes those goods not to be used or unable to be used by persons without disabilities; or (b) the cost to convert the goods for use by persons without disabilities would be prohibitive. (a) adapting the goods for the disability causes those goods not to be used or unable to be used by persons without disabilities; or (b) the cost to convert the goods for use by persons without disabilities would be prohibitive. Part 11—Goods that are textiles, clothing or footwear | 40 Fusible interlining fabrics (item 32): By-law (1) This section may be cited as Customs By-law No. 2300051. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fusible interlining fabrics; and (c) no more than 50%, by weight, of the manmade -fibrecontent- of the fabrics is: (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fusible interlining fabrics; and (c) no more than 50%, by weight, of the manmade -fibrecontent- of the fabrics is: (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used as shoulder or chest padding in the manufacture of coats or formal evening wear shirts. 41 Fabrics for use in the manufacture or repair of hot-air balloon envelopes, parachute canopies or sails (item 32) By-law (1) This section may be cited as Customs By-law No. 2300052. Prescribed goods (2) For the purposes of item 32, goods that are fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515, 5516 or 5903 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture or repair of -hot air balloon envelopes, parachute canopies or sails. | 42 Fabrics for cutting up for the manufacture of hemmed or hemstitched table linen (item 32): By-law (1) This section may be cited as Customs By-law No. 2300053. Prescribed goods (2) For the purposes of item 32, goods that are fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be cut up for the manufacture of either or both of the following: (a) hemmed table linen; (b) hemstitched table linen. (a) hemmed table linen; (b) hemstitched table linen. | 43 Fabrics for use in the manufacture of cummerbunds or neck ties etc. (item 32): By-law (1) This section may be cited as Customs By-law No. 2300096. Prescribed goods (2) For the purposes item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fabrics that are one or more of the following: (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and (c) the goods are less than 20%, by weight, of the fabric is wool. (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fabrics that are one or more of the following: (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and (c) the goods are less than 20%, by weight, of the fabric is wool. (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used (other than as an interlining) in the manufacture of any of the following: (a) cummerbunds; (b) neck ties; (c) sets consisting of a neck tie and a decorative pocket handkerchief made from the same fabric. (a) cummerbunds; (b) neck ties; (c) sets consisting of a neck tie and a decorative pocket handkerchief made from the same fabric. Interpretative provisions (4) For the purposes of this section, the following fabrics are taken not to be printed if the fabrics are: (a) printed with dyes, pigments or colours that are not fast to light or laundering; (b) bearing designs of only a utility nature, not of an ornamental or decorative nature; (c) printed to such a small degree or at such infrequent intervals that, having regard to the remaining area of the fabric, the printing is nominal. (a) printed with dyes, pigments or colours that are not fast to light or laundering; (b) bearing designs of only a utility nature, not of an ornamental or decorative nature; (c) printed to such a small degree or at such infrequent intervals that, having regard to the remaining area of the fabric, the printing is nominal. | 44 Fabrics specially prepared or coated for use in the manufacture of emery cloth (item 32): By-law (1) This section may be cited as Customs By-law No. 2300097. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are classified under tariff heading 5903 or 5907; (b) the goods are fabrics specially prepared or coated for use in the manufacture of emery cloth. (a) the goods are classified under tariff heading 5903 or 5907; (b) the goods are fabrics specially prepared or coated for use in the manufacture of emery cloth. Definitions (3) In this section: emery cloth means fabric coated with one or more of the following abrasive substances, in powdered or granular form: (a) aluminium oxide; (b) garnet; (c) natural emery; (d) silicon carbide. (a) aluminium oxide; (b) garnet; (c) natural emery; (d) silicon carbide. | 45 Fabrics to be impregnated, coated, covered or laminated with permanent plastic (item 32): By-law (1) This section may be cited as Customs By-law No. 2300098. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are fabrics classified under tariff heading 5007, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre. (a) the goods are fabrics classified under tariff heading 5007, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the following conditions: (a) the person who enters the goods for home consumption is to treat the fabrics with plastics, being a permanent plastic addition of at least 30 grams per square metre of fabric; and (b) the treated fabrics are then to be: (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. (a) the person who enters the goods for home consumption is to treat the fabrics with plastics, being a permanent plastic addition of at least 30 grams per square metre of fabric; and (b) the treated fabrics are then to be: (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. Definitions (4) In this section: plastic has the same meaning as in Note 1 to Chapter 39 in Schedule 3 to the Customs Tariff Act 1995 . treat means impregnate, coat, cover or laminate. Measurement of weight per square metre (5) For the purposes of this section, fabric and permanent plastic additions are taken to have a particular weight per square metre if they have that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). 46 Fabrics weighing no more than 510 grams per square metre for use in the manufacture of surgical or adhesive plaster (item 32) By-law (1) This section may be cited as Customs By-law No. 2300099. Prescribed goods (2) For the purposes of item 32, other than the goods referred to in subsection (3), goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5210 or 5211 or under tariff subheading 5212.2; (b) the fabric weighs no more than 510 grams per square metre; (c) the value of the goods is no more than $2.67 per square metre of fabric. (a) the goods are fabrics classified under tariff heading 5210 or 5211 or under tariff subheading 5212.2; (b) the fabric weighs no more than 510 grams per square metre; (c) the value of the goods is no more than $2.67 per square metre of fabric. (3) Subsection (2) does not apply to goods if any of the following applies to the goods: (a) the fabric weighs at least 203 grams per square metre and is woven in: (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (b) the fabric weighs at least 305 grams per square metre and is woven: (i) in a fancy weave; or (ii) from fancy yarns; (c) the fabric is classified under tariff heading 5210 and the fabric weighs at least 120 grams per square metre. (a) the fabric weighs at least 203 grams per square metre and is woven in: (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (b) the fabric weighs at least 305 grams per square metre and is woven: (i) in a fancy weave; or (ii) from fancy yarns; (c) the fabric is classified under tariff heading 5210 and the fabric weighs at least 120 grams per square metre. (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (i) in a fancy weave; or (ii) from fancy yarns; Conditions (4) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are for use in the manufacture of surgical or adhesive plaster. Measurement of weight per square metre (5) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 47 Certain other fabrics for use in the manufacture of surgical or adhesive plaster (item 32): By-law (1) This section may be cited as Customs By-law No. 2300054. Prescribed goods (2) For the purposes of item 32, each of the following goods are goods to which that item applies: (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407 or 5408; and (b) elastomeric fabrics classified under tariff heading 5407 or 5408 weighing more than 510 grams per square metre. (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407 or 5408; and (b) elastomeric fabrics classified under tariff heading 5407 or 5408 weighing more than 510 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are for use in the manufacture of surgical or adhesive plaster. Measurement of weight per square metre (4) For the purposes of this section, fabric and permanent plastic additions are taken to have a particular weight per square metre if they have that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 48 Handkerchiefs imported in packs of at least 60 and not to be put up for retail sale (item 32): By-law (1) This section may be cited as Customs By-law No. 2300055. Prescribed goods (2) For the purposes of item 32, handkerchiefs classified under tariff heading 6213 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are imported in packs containing at least 60 handkerchiefs, of one design (if any) and/or colour; (b) the handkerchiefs are not to be put up for retail sale. (a) the goods are imported in packs containing at least 60 handkerchiefs, of one design (if any) and/or colour; (b) the handkerchiefs are not to be put up for retail sale. 49 Fabrics for use in the manufacture of brassieres, corsets, torsolettes, corselettes or panty girdles (item 32) By-law (1) This section may be cited as Customs By-law No. 2300056. Prescribed goods (2) For the purposes of item 32, each of the following goods are goods to which this item applies: (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; (b) elastomeric fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 weighing more than 510 grams per square metre. (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; (b) elastomeric fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 weighing more than 510 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of any of the following: (a) brassieres; (b) corsets; (c) torsolettes; (d) corselettes; (e) panty girdles. (a) brassieres; (b) corsets; (c) torsolettes; (d) corselettes; (e) panty girdles. Measurement of weight per square metre (4) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 50 Fabrics for use in the manufacture of plush toys (item 32): By-law (1) This section may be cited as Customs By-law No. 2300057. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff subheading 6001.10.00; (b) the goods are synthetic fur fabrics; (c) the fabric weighs at least 700 grams per square metre. (a) the goods are classified under tariff subheading 6001.10.00; (b) the goods are synthetic fur fabrics; (c) the fabric weighs at least 700 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of plush toys. Measurement of weight per square metre (4) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). 51 Fabrics for use as shoulder or chest padding in the manufacture of coats or formal evening wear shirts (item 32) By-law (1) This section may be cited as Customs By-law No. 2300058. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are classified under tariff heading 5210, 5211, 5212, 5903, 6002, 6003, 6004, 6005 or 6006; (b) the goods are fusible interlining fabrics. (a) the goods are classified under tariff heading 5210, 5211, 5212, 5903, 6002, 6003, 6004, 6005 or 6006; (b) the goods are fusible interlining fabrics. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that the goods must be used as shoulder padding or chest padding in the manufacture of either or both of the following: (a) coats; (b) formal evening wear shirts. (a) coats; (b) formal evening wear shirts. 52 Fabrics weighing less than 125 grams per square metre for use in certain manufacturing processes (item 32) By-law (1) This section may be cited as Customs By-law No. 2300100. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) are fabrics classified under tariff heading 5007, 5111, 5112, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre; (a) are fabrics classified under tariff heading 5007, 5111, 5112, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre; Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in any one of the following circumstances: (a) in a clothing factory in the manufacture of any of the following: (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (b) in the manufacture of headwear that, if imported, would be classified under tariff subheading 6505.00.90; (c) if the fabrics are in widths of less than 115 centimetres—for any purpose other than a manufacturing process. (a) in a clothing factory in the manufacture of any of the following: (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (b) in the manufacture of headwear that, if imported, would be classified under tariff subheading 6505.00.90; (c) if the fabrics are in widths of less than 115 centimetres—for any purpose other than a manufacturing process. (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (4) Subsection (3) does not apply to goods that are woven fabrics for use in the manufacture of linings or pocketings, whether or not incorporated in apparel. (5) Paragraph (3)(c) does not apply to goods if the fabric has a value less than $1.50 per square metre and contains filament yarn. Measurement of weight per square metre (6) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 53 Certain fabrics for use other than in the making up of bed linen (item 32): By-law (1) This section may be cited as Customs By-law No. 2300059. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.1; (b) less than 20%, by weight, of the fabric is man-made fibre; (c) less than 20%, by weight, of the fabric is wool. (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.1; (b) less than 20%, by weight, of the fabric is man-made fibre; (c) less than 20%, by weight, of the fabric is wool. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are not to be used in the manufacture of bed linen. Definitions (4) In this section: bed linen includes the following: (a) bed sheeting; (b) pillow cases; (c) bolster cases; (d) continental quilt covers; (e) bed ruffles. pillow case does not include a permanent sheath of a kind used solely or principally as a pillow only after being filled with feathers, kapok, plastic foam or similar stuffing materials. (a) bed sheeting; (b) pillow cases; (c) bolster cases; (d) continental quilt covers; (e) bed ruffles. | 54 Certain fabrics with a raised nap (item 32): By-law (1) This section may be cited as Customs By-law No. 2300060. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.2; (b) less than 20%, by weight, of the fabric is man-made fibre; and (c) less than 20%, by weight, of the fabric is wool; and (d) the fabric has a raised nap on one or both sides; and (e) when tested on an Instron Tensile Testing Machine or similar device, the fabric: (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.2; (b) less than 20%, by weight, of the fabric is man-made fibre; and (c) less than 20%, by weight, of the fabric is wool; and (d) the fabric has a raised nap on one or both sides; and (e) when tested on an Instron Tensile Testing Machine or similar device, the fabric: (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). | 55 Fabrics for use in the manufacture of rainwear, parkas or ski-jackets (item 32): By-law (1) This section may be cited as Customs By-law No. 2300061. Prescribed goods (2) For the purposes of item 32, polyamide fabrics that are coated, covered, impregnated or laminated with artificial plastic materials are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of any of the following: (a) rainwear; (b) parkas; (c) ski jackets. (a) rainwear; (b) parkas; (c) ski jackets. 56 Fabrics for use as fusing lining in the manufacture of collars or cuffs for shirts or blouses (item 32) By-law (1) This section may be cited as Customs By-law No. 2300062. Prescribed goods (2) For the purposes of item 32, fabrics classified under tariff heading 5903 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used as fusing lining in the manufacture of either or both of the following: (a) collars; (b) cuffs; for either or both of the following: (c) shirts; (d) blouses. (a) collars; (b) cuffs; for either or both of the following: (c) shirts; (d) blouses. | 57 Certain carpets and textile floor coverings (item 32): By-law (1) This section may be cited as Customs By-law No. 2300063. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5703; (b) the goods are tufted carpets or other textile floor coverings; (c) the goods were made by non-powered tufting machines operated by being held in the hand. (a) the goods are classified under tariff heading 5703; (b) the goods are tufted carpets or other textile floor coverings; (c) the goods were made by non-powered tufting machines operated by being held in the hand. Part 12—Goods relating to transport 58 Parts of vessels, or materials for use in the construction, modification or repair of vessels exceeding 150 gross construction tons (item 35) By-law (1) This section may be cited as Customs By-law No. 2300065. Prescribed goods (2) For the purposes of item 35, goods to which that item applies are goods for which both of the following apply: (a) the goods are for use in the construction, modification or repair of vessels exceeding 150 gross construction tons; (b) the goods are either parts of the vessels or materials. (a) the goods are for use in the construction, modification or repair of vessels exceeding 150 gross construction tons; (b) the goods are either parts of the vessels or materials. Interpretative provisions (3) For the purposes of this section, the gross construction tonnage of a vessel shall be calculated using the formula: Z / 2.83 where: Z means a number equal to the number of cubic metres in the total volume, measured in relation to the moulded lines of the enclosed spaces in the vessel, including: (a) between-deck spaces; (b) water ballast spaces; (c) voids; (d) cofferdams; (e) machinery spaces; (f) erections; (g) superstructures; (h) houses; (i) casings; (j) funnel spaces; (k) mast spaces; and (l) in the case of an aircushion vehicle, the area enclosed by the inflatable skirt under normal inflation. Z / 2.83 (a) between-deck spaces; (b) water ballast spaces; (c) voids; (d) cofferdams; (e) machinery spaces; (f) erections; (g) superstructures; (h) houses; (i) casings; (j) funnel spaces; (k) mast spaces; and (l) in the case of an aircushion vehicle, the area enclosed by the inflatable skirt under normal inflation. | 59 Used or second-hand passenger motor vehicles (item 37): By-law (1) This section may be cited as Customs By-law No. 2300101. Prescribed goods (2) For the purposes of item 37, goods to which that item applies are goods for which both of the following apply: (a) the goods are passenger motor vehicles classified under tariff heading 8703; (b) the goods are either used or second-hand. (a) the goods are passenger motor vehicles classified under tariff heading 8703; (b) the goods are either used or second-hand. Conditions (3) Item 37 applies to those goods covered by subsection (2) subject to the condition that the Minister administering Part 5 of the Road Vehicle Standards Rules 2019 has given, in writing, an import approval (within the meaning of those Rules) for the purposes of section 76 of the Road Vehicle Standards Act 2018. Definitions (4) In this section: Passenger motor vehicles means motor cars and other motor vehicles (including station wagons) designed for the carriage of 2 or more persons (including the driver), other than: (a) ambulances; (b) hearses; (c) police vans; (d) amphibious vehicles; or (e) off-road vehicles. (a) ambulances; (b) hearses; (c) police vans; (d) amphibious vehicles; or (e) off-road vehicles. Part 13—Goods that are robots or prototypes 60 Robots, or parts or accessories that are suitable for use solely or principally with such robots (item 42) By-law (1) This section may be cited as Customs By-law No. 2300102. Prescribed goods (2) For the purposes of item 42, industrial robots, other than any of the following, are goods to which that item applies: (a) industrial robot systems; (b) industrial robot lines; or (c) industrial robot cells. (a) industrial robot systems; (b) industrial robot lines; or (c) industrial robot cells. Definitions (3) In this section: End-effector means device specifically designed for attachment to the mechanical interface to enable the robot to perform its task. Industrial robot includes: (a) automatically controlled, reprogrammable multipurpose manipulator, programmable in three or more axes, which can be either fixed in place or fixed to a mobile platform for use in automation applications in an industrial environment; (b) the manipulator, including robot actuators controlled by the robot controller; (c) the robot controller; (d) the means by which to teach or program the robot, including any communications interface; (e) auxiliary axes that are integrated into the kinematic solution; (f) the manipulating portions of mobile robots, where a mobile robot consists of a mobile platform with an integrated manipulator or robot. Industrial robot cells means one or more industrial robot systems, including associated machinery and equipment and the associated safeguarded space and protective measures. Industrial robot line means more than one industrial robot cell performing the same or different functions and associated equipment, in single or coupled safeguarded spaces. Industrial robot systems means machine comprising an industrial robot, end-effectors, any end-effector sensors and equipment needed to support the intended task, and a task program. Manipulator means mechanism consisting of an arrangement of segments, jointed or sliding relative to one another, including a robot actuator, and does not include an end-effector. Mobile platform means an assembly of components which enables locomotion. This includes a chassis which can be used to support a load, and may provide a structure by which to affix a manipulator. Mobile robot means a robot able to travel under its own control. Robot actuator means power mechanism that converts electrical, hydraulic, pneumatic or any energy to effect the motion of the robot. Safeguarded space means space where safeguards are active. (a) automatically controlled, reprogrammable multipurpose manipulator, programmable in three or more axes, which can be either fixed in place or fixed to a mobile platform for use in automation applications in an industrial environment; (b) the manipulator, including robot actuators controlled by the robot controller; (c) the robot controller; (d) the means by which to teach or program the robot, including any communications interface; (e) auxiliary axes that are integrated into the kinematic solution; (f) the manipulating portions of mobile robots, where a mobile robot consists of a mobile platform with an integrated manipulator or robot. Part 14—Goods relating to manufacturing | 61 Split consignment goods (item 45): By-law (1) This section may be cited as Customs By-law No. 2300067. Prescribed goods (2) For the purposes of item 45, goods being original components of a completed machine or equipment to which a single tariff classification applies, other than those covered by subsection (3), are goods to which that item applies. (3) Subsection (2) does not apply to the following goods: (a) replacement parts, components or spares used in modernising or refurbishing existing machinery or equipment; (b) initial spare parts, maintenance tools and the like that may be supplied as part of an original shipment. (a) replacement parts, components or spares used in modernising or refurbishing existing machinery or equipment; (b) initial spare parts, maintenance tools and the like that may be supplied as part of an original shipment. Conditions (4) Item 45 applies to those goods covered by subsection (2) subject to the following conditions: (a) the goods were despatched to Australia as a single consignment but were separated for shipment due to accidental circumstances; or (b) the goods are of such a size, shape or weight that transport necessities demand separate shipment; or (c) transport necessities, due to the nature of the goods, demand separate modes of shipment for some components. (a) the goods were despatched to Australia as a single consignment but were separated for shipment due to accidental circumstances; or (b) the goods are of such a size, shape or weight that transport necessities demand separate shipment; or (c) transport necessities, due to the nature of the goods, demand separate modes of shipment for some components. | 62 Isopropyl myristate for the formulation of cosmetics (item 48): By-law (1) This section may be cited as Customs By-law No. 2300068. Prescribed goods (2) For the purposes of item 48, isopropyl myristate classified under tariff subheading 2915.90.00 are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the formulation of cosmetics; (b) the goods are under security. (a) the goods are to be used in the formulation of cosmetics; (b) the goods are under security. | 63 Gelatin for the manufacture of capsules (item 48): By-law (1) This section may be cited as Customs By-law No. 2300069. Prescribed goods (2) For the purposes of item 48, gelatin classified under tariff subheading 3503.00.10 are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used for the manufacture of capsules; (b) the goods are under security. (a) the goods are to be used for the manufacture of capsules; (b) the goods are under security. | 64 Uncompounded polyamides and polyesters for use in the manufacture of fibres or yarns (item 48): By-law (1) This section may be cited as Customs By-law No. 2300070. Prescribed goods (2) For the purposes of item 48, goods that are uncompounded polyamides and polyesters, classified under either of the following, are goods to which that item applies: (a) any one of tariff subheadings 3907.6, 3907.70.00, 3907.9; or (b) tariff heading 3908. (a) any one of tariff subheadings 3907.6, 3907.70.00, 3907.9; or (b) tariff heading 3908. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used for the manufacture of fibres or yarns; (b) the goods are under security. (a) the goods are to be used for the manufacture of fibres or yarns; (b) the goods are under security. | 65 Coated paper and coated paperboard for use in the production of magazines (item 48): By-law (1) This section may be cited as Customs By-law No. 2300071. Prescribed goods (2) For the purposes of item 48, coated paper or coated paperboard, classified under tariff headings 4810 or 4811, are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of magazines which, if imported, would be classified under tariff subheading 4902.90.00; (b) the goods are under security. (a) the goods are to be used in the production of magazines which, if imported, would be classified under tariff subheading 4902.90.00; (b) the goods are under security. Definitions (4) In this section: magazine means one issue in a continuous series under the same title published at regular intervals but at least half yearly; and does not include any of the following: (a) comics; (b) newspapers; (c) staff journals; (d) magazines issued primarily for publicity or promotional purposes; (e) Federal, State or Territorial Government magazines; or (f) inserts for the publications listed at paragraphs (a) to (e) above. (a) comics; (b) newspapers; (c) staff journals; (d) magazines issued primarily for publicity or promotional purposes; (e) Federal, State or Territorial Government magazines; or (f) inserts for the publications listed at paragraphs (a) to (e) above. 66 Coated paper for use in the production of newspapers, periodicals, posters and other printed matter (item 48) By-law (1) This section may be cited as Customs By-law No. 2300072. Prescribed goods (2) For the purposes of item 48, goods to which that item applies are goods for which all of the following apply: (a) are coated paper classified under tariff headings 4810 or 4811; (b) have a weight no more than 67 grams per square metre; (c) contain more than 55% mechanical pulp. (a) are coated paper classified under tariff headings 4810 or 4811; (b) have a weight no more than 67 grams per square metre; (c) contain more than 55% mechanical pulp. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of newspapers, periodicals, posters and other printed matter of a kind which, if imported, would be classified in Chapter 49 of the Customs Tariff Act 1995; (b) the goods are under security. (a) the goods are to be used in the production of newspapers, periodicals, posters and other printed matter of a kind which, if imported, would be classified in Chapter 49 of the Customs Tariff Act 1995; (b) the goods are under security. 67 Paper for use in the production of newspapers, periodicals, posters and other printed matter (item 48) By-law (1) This section may be cited as Customs By-law No. 2300103. Prescribed goods (2) For the purposes of item 48, other than the goods covered by subsection (3), goods to which that item applies are goods for which both of the following apply: (a) the goods are paper classified under tariff headings 4801 or 4802; and (b) the goods are any one of the following: (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (a) the goods are paper classified under tariff headings 4801 or 4802; and (b) the goods are any one of the following: (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (3) Subsection (2) does not apply to goods that is paper that contains more than 55% mechanical pulp and weighs in the range of 34 grams per square metre to 40 grams per square metre. Conditions (4) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of newspapers, periodicals, posters and other printer matter of a kind that, if imported, would be classified within Chapter 49 in Schedule 3 to the Customs Tariff Act 1995; (b) the goods are under security. (a) the goods are to be used in the production of newspapers, periodicals, posters and other printer matter of a kind that, if imported, would be classified within Chapter 49 in Schedule 3 to the Customs Tariff Act 1995; (b) the goods are under security. | 68 Paper for use in the manufacture of flip-top cigarette packaging (item 48): By-law (1) This section may be cited as Customs By-law No. 2300073. Prescribed goods (2) For the purposes of item 48, paper or paperboard, classified under tariff headings 4810 or 4811, are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the manufacture of flip-top cigarette packaging; (b) the goods are under security. (a) the goods are to be used in the manufacture of flip-top cigarette packaging; (b) the goods are under security. | 69 Aluminium sheet used in the manufacture of aluminium cans (item 49): By-law (1) This section may be cited as Customs By-law No. 2300074. Prescribed goods (2) For the purposes of item 49, goods that are aluminium sheets, classified under tariff subheadings 7606.12.00 or 7606.92.00, and are any one of the following, are goods to which that item applies: (a) aluminium sheets, for use as body stock, and being each of the following: (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (b) aluminium sheets, for use as end stock, and being each of the following: (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (c) aluminium sheets, for use as tab stock, and being each of the following: (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. (a) aluminium sheets, for use as body stock, and being each of the following: (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (b) aluminium sheets, for use as end stock, and being each of the following: (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (c) aluminium sheets, for use as tab stock, and being each of the following: (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. Conditions (3) Item 49 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of aluminium cans. Part 15—Goods exempt from the Product Stewardship Oil Levy | 70 Aromatic process oils (item 52): By-law (1) This section is Customs By-law No. 2300075. Prescribed goods (2) For the purposes of item 52, aromatic process oils classified under tariff subheadings 2710.19.91, 2710.91.91 or 2710.99.91 are goods to which that item applies. Conditions (3) Item 52 applies to those goods covered by subsection (2) subject to the condition that those goods meet each of the criteria identified in the following table. Required properties of prescribed goods Item Property Test Method Value 1 Density at 15 degrees Celsius ASTM D1298 or ASTM D4502 No less than 0.9 grams per cubic centimetre 2 Aniline point ASTM D611 No more than 70 degrees Celsius 3 Refractive index at 20 degrees Celsius ASTM D1298 or ASTM D1747 No less than 1.490 4 Pour point ASTM D97 No less than -9 degrees Celsius 5 Viscosity index ASTM D2270 No more than 80 | 71 Food grade white mineral oil (item 52): By-law (1) This section may be cited as Customs By-law No. 2300076. Prescribed goods (2) For the purposes of item 52, food grade white mineral oils classified under tariff subheading 2710.19.91 are goods to which that item applies. Conditions (3) Item 52 applies to those goods covered by subsection (2) subject to the condition that those goods comply with both of the following regulations made by the Food and Drug Administration of the United States: (a) Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations; (b) Sec. 21 CFR 178.3620(a) of Title 21, Volume 1 of the United States Code of Federal Regulations. (a) Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations; (b) Sec. 21 CFR 178.3620(a) of Title 21, Volume 1 of the United States Code of Federal Regulations. | 72 Polyglycol brake fluids (item 53): By-law (1) This section may be cited as Customs By-law No. 2300077. Prescribed goods (2) For the purposes of item 53, polyglycol brake fluids classified under tariff heading 3819.00.00 are goods to which that item applies. Conditions (3) Item 53 applies to those goods covered by subsection (2) subject to the condition that those goods meet the requirements of Australian Standard AS 1960.1-2005. Part 16—Miscellaneous goods | 73 Handicrafts (item 54): By-law (1) This section may be cited as Customs By-law No. 2300078. Prescribed goods (2) For the purposes of item 54, subject to subsections (3) and (5), each of the following goods are goods to which that item applies: (a) the goods are handicrafts that are any of the following: (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (b) the goods are fabrics containing at least 90% by weight of natural fibres; (c) the goods are textile fabrics that are printed or dyed according to any one of the following methods: (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (d) the goods contain at least 90% by weight of natural fibres, made from fabric or yarn, that are hand crocheted, hand knitted, hand netted or hand woven; (e) the goods are made from fabrics specified in paragraph (c); (f) the goods are garments printed or dyed by one of the methods specified in paragraph (c), after being made; and (g) the goods are footwear produced or manufactured in a Developing Country, classified under tariff subheading 6403.59.00, having all of the following: (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (a) the goods are handicrafts that are any of the following: (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (b) the goods are fabrics containing at least 90% by weight of natural fibres; (c) the goods are textile fabrics that are printed or dyed according to any one of the following methods: (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (d) the goods contain at least 90% by weight of natural fibres, made from fabric or yarn, that are hand crocheted, hand knitted, hand netted or hand woven; (e) the goods are made from fabrics specified in paragraph (c); (f) the goods are garments printed or dyed by one of the methods specified in paragraph (c), after being made; and (g) the goods are footwear produced or manufactured in a Developing Country, classified under tariff subheading 6403.59.00, having all of the following: (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (3) For the purposes of paragraphs (2)(b) to (g), subject to subsection (4), item 54 applies to materials or components of a minor nature that are incorporated in the goods and are essential to the assembly or normal operation of the goods. (4) Paragraph (2)(g) does not apply to footwear which incorporates wedges or platforms. (5) Subsection (2) does not apply to: (a) curtains classified under tariff heading 6303; and (b) all towels, towelling and towelling products. (a) curtains classified under tariff heading 6303; and (b) all towels, towelling and towelling products. Conditions (6) Item 54 applies to those goods covered by paragraph (2)(a) subject to both of the following conditions: (a) the goods are wholly or in chief part by weight of materials traditionally used in the production of handicrafts; (b) the goods have an artistic or decorative character comparable with traditional handicrafts of the country in which the goods were made. (a) the goods are wholly or in chief part by weight of materials traditionally used in the production of handicrafts; (b) the goods have an artistic or decorative character comparable with traditional handicrafts of the country in which the goods were made. (7) Item 54 applies to those goods covered by paragraphs (2)(a), (2)(b) and (2)(g) subject to the condition that those goods were made by one or more of the following processes of production: (a) by hand; (b) by non-mechanical, non-powered tools held in the hand; (c) produced on hand-powered or foot-powered machines. (a) by hand; (b) by non-mechanical, non-powered tools held in the hand; (c) produced on hand-powered or foot-powered machines. (8) Item 54 applies to those goods covered by paragraphs (2)(d) to (f) subject to the condition that those goods are made by one or both of the following processes of production: (a) by hand; (b) by non-mechanical, non-powered tools held in the hand. (a) by hand; (b) by non-mechanical, non-powered tools held in the hand. Definitions (9) In this section: Developing Country has the same meaning as in the Customs Tariff Act 1995 . Customs By-law No. 1301117 | 1 The whole of the instrument: Repeal the instrument. Customs By-law No. 1325719 | 2 The whole of the instrument: Repeal the instrument. Customs By-law No. 1700334 | 3 The whole of the instrument: Repeal the instrument. Name Registration Commencement Application, saving and transitional provisions Customs By-Laws 2023 29 March 2023 ( F2023L00366 ) Pt 1 and anything else in this instrument not elsewhere covered by this table: 30 March 2023 (s 2(1) item 1) Pt 2-16: 1 April 2023 (s 2(1) item 2) Sch 1: End of 31 March 2023 (s 2(1) item 3) — Customs Amendment (Goods of Low Value) By-Law 2023 1 June 2023 ( F2023L00659 ) 2 June 2023 (s 2(1) item 1) — Provision affected How affected s 2 rep LA s 48D s 4 rep LA s 48C s 36 am F2023L00659 Schedule 1 rep LA s 48C", "Related_Explanatory_Statements": "LI 2023/38 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202338C1/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2023/38", "Title": "Customs By-Laws 2023", "Enabling_Act": "Customs Act 1901", "Document_Type": "Customs By-Laws 2023 – Compilation No. 2 (Superseded)", "Topic_Category": "Repealed or archived > Customs > By-laws > 2023", "Date_of_Issue": "28 March 2023", "Signatory": "Alison Neil Delegate of the Comptroller-General of Customs", "Registration_Number": "F2023C00584", "Registration_Date": "14 July 2023", "Body": "1 Name: This instrument is the Customs By-Laws 2023. | 3 Authority: This instrument is made under section 271 of the Customs Act 1901. | 5 Interpretation: Note: A number of expressions used in this instrument are defined in subsection 4(1) of the Act, including the following: (a) aircraft; (b) arrival; (c) coastal area; (d) container; (e) days; (f) documents; (g) duty; (h) excise-equivalent goods; (i) goods; (j) month; and (k) ship. (a) aircraft; (b) arrival; (c) coastal area; (d) container; (e) days; (f) documents; (g) duty; (h) excise-equivalent goods; (i) goods; (j) month; and (k) ship. (1) In this instrument: Act means the Customs Act 1901 . Collector has the same meaning as in subsection 8(1) of the Act. item means an item in Schedule 4 to the Customs Tariff Act 1995 . security, in relation to goods, means the security given in relation to the goods under section 42 of the Act to, and to the satisfaction of, a Collector by the importer of the goods. value, in relation to goods, means the customs value of the goods worked out or determined in accordance with Division 2 of Part VIII of the Act. (2) In this instrument: (a) a reference to a tariff heading or a tariff subheading is a reference to a heading or subheading, as the case may be, in Schedule 3 to the Customs Tariff Act 1995; and (b) a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule. (a) a reference to a tariff heading or a tariff subheading is a reference to a heading or subheading, as the case may be, in Schedule 3 to the Customs Tariff Act 1995; and (b) a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule. | 6 Application in relation to Customs Tariff proposals: (1) This instrument prescribes goods for the purposes of items: (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. (2) A reference in this instrument to a provision of the Customs Tariff Act 1995 (whether or not the provision is an item in Schedule 4 to that Act) includes a reference to that provision: (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. Note: A provision of the Customs Tariff Act 1995 which may be proposed to be altered by a Customs Tariff alteration could, for example, include a tariff heading or a tariff subheading. (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. Note: A provision of the Customs Tariff Act 1995 which may be proposed to be altered by a Customs Tariff alteration could, for example, include a tariff heading or a tariff subheading. Part 2—Goods of a scientific, educational or cultural kind | 7 Scientific goods imported covered by an international agreement or arrangement (item 1): By-law (1) This section may be cited as Customs By-law No. 2300021. Prescribed goods (2) For the purposes of item 1, goods to which that item applies are goods for which both of the following apply: (a) the goods are of a scientific nature; and (b) the goods are covered by an agreement or arrangement to cooperate in the field of science and technology between the Government of Australia and the government of another country or other countries. (a) the goods are of a scientific nature; and (b) the goods are covered by an agreement or arrangement to cooperate in the field of science and technology between the Government of Australia and the government of another country or other countries. Conditions (3) Item 1 applies to those goods covered by subsection (2) subject to the following conditions: (a) the Collector has approved in writing: (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or (b) the agreement or arrangement referred to in paragraph (2)(b) provides that the goods be allowed a free rate of customs duty upon importation into Australia. (a) the Collector has approved in writing: (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or (b) the agreement or arrangement referred to in paragraph (2)(b) provides that the goods be allowed a free rate of customs duty upon importation into Australia. (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or | 8 Goods to which Florence Agreement or Protocol applies (item 3): By-law (1) This section may be cited as Customs By-law No. 2300022. Prescribed goods (2) For the purposes of item 3, each of the following goods are goods to which that item applies: (a) microforms; (b) patterns, models and wall charts; (c) film. (a) microforms; (b) patterns, models and wall charts; (c) film. Conditions (3) Item 3 applies to those goods covered by paragraph (2)(b) subject to the condition that those goods are to be used exclusively for demonstrational purposes. Definitions (4) In this section: Florence Agreement means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Lake Success on 22 November 1950. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). microforms means an arrangement of images that are substantially reduced in size from the original form. Protocol means the Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials of 22 November 1950, done at Nairobi on 26 November 1976. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). 9 Calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter (item 4) By-law (1) This section may be cited as Customs By-law No. 2300086. Prescribed goods (2) For the purposes of item 4, each of the following goods are goods to which that item applies: (a) documents that are either: (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (b) overseas travel literature or printed matter; (c) any of the following technical materials: (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; (d) blank Admission Temporaire/Temporary Admission (ATA) carnets; (e) paper catalogues or paper price lists. (a) documents that are either: (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (b) overseas travel literature or printed matter; (c) any of the following technical materials: (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; (d) blank Admission Temporaire/Temporary Admission (ATA) carnets; (e) paper catalogues or paper price lists. (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; Conditions (3) Item 4 applies to those goods covered by paragraph (2)(a) subject to both of the following conditions: (a) the goods are to be for free distribution in Australia; (b) the goods do not contain more than 25% private commercial advertising. (a) the goods are to be for free distribution in Australia; (b) the goods do not contain more than 25% private commercial advertising. (4) Item 4 applies to those goods covered by paragraph (2)(b) subject to all of the following conditions: (a) the goods are designed for general publicity purposes for the chief purpose of encouraging the public to visit a foreign country; (b) the goods have no more than incidental references to Australia or Australian persons; (c) the goods are issued by overseas travel principals or their agents; (d) the goods are to be for free distribution in Australia; (e) the goods do not contain more than 25% private commercial advertising. (a) the goods are designed for general publicity purposes for the chief purpose of encouraging the public to visit a foreign country; (b) the goods have no more than incidental references to Australia or Australian persons; (c) the goods are issued by overseas travel principals or their agents; (d) the goods are to be for free distribution in Australia; (e) the goods do not contain more than 25% private commercial advertising. (5) Item 4 applies to those goods covered by paragraph (2)(c) subject to both of the following conditions: (a) the goods are sent to accredited representatives or correspondents appointed by national official tourist agencies; (b) the goods are not for distribution. (a) the goods are sent to accredited representatives or correspondents appointed by national official tourist agencies; (b) the goods are not for distribution. (6) Item 4 applies to those goods covered by paragraph (2)(d) subject to the condition that those goods have been prepared in accordance with the Convention on Temporary Admission, including Annex A – Annex concerning Temporary Admission Papers (ATA Carnets and CPD Carnets), done at Istanbul on 26 June 1990. Note: The Convention, including Annex A, is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Convention, including Annex A, is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (7) Item 4 applies to those goods covered by paragraph (2)(e) subject to all of the following conditions: (a) the goods relate exclusively to goods or services of a country other than Australia; (b) the goods are designed for international distribution; (c) the goods are not directed specifically at Australian consumption. (a) the goods relate exclusively to goods or services of a country other than Australia; (b) the goods are designed for international distribution; (c) the goods are not directed specifically at Australian consumption. Definitions (8) In this section: catalogues include: (a) individual leaflets, each advertising a single article, which have been permanently fastened together (including fastening by means of hinged binders or staples) to give them the appearance of a catalogue; and (b) publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. price lists include publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. (a) individual leaflets, each advertising a single article, which have been permanently fastened together (including fastening by means of hinged binders or staples) to give them the appearance of a catalogue; and (b) publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. 10 Calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter subject to specified international conventions (item 4) By-law (1) This section may be cited as Customs By-law No. 2300087. Prescribed goods (2) For the purposes of item 4, each of the following goods are goods to which that item applies: (a) the goods; (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (b) the goods: (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). (a) the goods; (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (b) the goods: (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). Conditions (3) Item 4 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the Collector has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; (b) the goods are imported for use at, or in relation to the event. (a) the Collector has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; (b) the goods are imported for use at, or in relation to the event. (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; Definitions (4) In this section: Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events means the Annex of the same name, done at Istanbul on 26 June 1990, to the Convention of Temporary Admission, done at Istanbul on 26 June 1990. Note: The Annex is in Australian Treaty Series 1997 No. 22 ([1997] ATS 22) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events means the Convention of the same name, done at Brussels on 8 June 1961. Note: The Convention is in Australian Treaty Series 1963 No. 2 ([1963] ATS 2) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). | 11 Theatrical costumes or props (item 8): By-law (1) This section may be cited as Customs By-law No. 2300023. Prescribed goods (2) For the purposes of item 8, each of the following goods are goods to which that item applies: (a) theatrical costumes; (b) theatrical props made of metal. (a) theatrical costumes; (b) theatrical props made of metal. Conditions (3) Item 8 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods are for use in theatrical representations; (b) the goods are to be exported from Australia within six months of their importation or a further period specified in writing by a Collector; (c) evidence of the exportation of the goods is provided to the Collector. (a) the goods are for use in theatrical representations; (b) the goods are to be exported from Australia within six months of their importation or a further period specified in writing by a Collector; (c) evidence of the exportation of the goods is provided to the Collector. | 12 Traditional costumes (item 8): By-law (1) This section may be cited as Customs By-law No. 2300024. Prescribed goods (2) For the purposes of item 8, goods to which that item applies are traditional costumes that: (a) are authentic in design; and (b) are made from traditional materials in the country of the tradition's origin. (a) are authentic in design; and (b) are made from traditional materials in the country of the tradition's origin. Conditions (3) Item 8 applies to those goods covered by subsection (2) subject to the condition that those goods are to be imported by groups established for the purpose of performing in those traditional costumes. Part 3—Goods for international bodies or persons or goods relating to offshore areas 13 Goods for the official use of an international organisation or for the official or personal use of an official of such an international organisation (item 9) By-law (1) This section may be cited as Customs By-law No. 2300104. Prescribed goods (2) For the purposes of paragraph (a) of item 9, subject to subsection (3), goods owned by one of the following organisations at the time they are entered for home consumption are goods to which that item applies: (a) Australian-American Educational Foundation; (b) Commission for the Conservation of Southern Bluefin Tuna. (a) Australian-American Educational Foundation; (b) Commission for the Conservation of Southern Bluefin Tuna. (3) Subsection (2) does not apply to excise-equivalent goods. (4) For the purposes of paragraph (b) of item 9, subject to subsection (5), goods for which both of the following apply are goods to which that item applies: (a) the goods are furniture, personal or household effects; (b) the goods are owned by an official of the Commission for the Conservation of Southern Bluefin Tuna at the time they are entered for home consumption. (a) the goods are furniture, personal or household effects; (b) the goods are owned by an official of the Commission for the Conservation of Southern Bluefin Tuna at the time they are entered for home consumption. (5) Subsection (4) does not apply to goods: (a) that are excise-equivalent goods; or (b) that are motor vehicles. (a) that are excise-equivalent goods; or (b) that are motor vehicles. Conditions (6) Item 9 applies to those goods covered by subsection (2) subject to the condition that those goods are for the official use of that organisation. (7) Item 9 applies to those goods covered by subsection (4) subject to both of the following conditions: (a) the goods are for the official or personal use of the official; and (b) the goods were imported within: (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. (a) the goods are for the official or personal use of the official; and (b) the goods were imported within: (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. 14 Goods the subject of inter-governmental agreement or arrangement that are for the official use of foreign governments (item 10) By-law (1) This section may be cited as Customs By-law No. 2300025. Prescribed goods (2) For the purposes of item 10, goods to which that item applies are goods for which both of the following apply: (a) the goods are the subject of an agreement or arrangement between the Government of Australia and the government of another country; and (b) the agreement or arrangement provides that the goods be allowed a free rate of customs duty upon importation into Australia. (a) the goods are the subject of an agreement or arrangement between the Government of Australia and the government of another country; and (b) the agreement or arrangement provides that the goods be allowed a free rate of customs duty upon importation into Australia. Conditions (3) Item 10 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (b) the goods are for the official use of that government; (c) the goods are not to be used for the purposes of trade. (a) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (b) the goods are for the official use of that government; (c) the goods are not to be used for the purposes of trade. 15 Goods approved by the Minister that are goods for the official use of foreign governments (item 10) By-law (1) This section may be cited as Customs By-law No. 2300026. Prescribed goods (2) For the purposes of item 10, goods approved by the Minister before importation, are goods to which that item applies. Conditions (3) Item 10 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the Minister has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; (b) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (c) the goods are for the official use of that government; (d) the goods are not to be used for the purposes of trade. (a) the Minister has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; (b) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (c) the goods are for the official use of that government; (d) the goods are not to be used for the purposes of trade. (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; 16 Goods for use by or for sale to persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country (item 11) By-law (1) This section may be cited as Customs By-law No. 2300027. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) goods for sale by commissaries; and (b) goods for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country. (a) goods for sale by commissaries; and (b) goods for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country. Conditions (3) Item 11 applies to those goods covered by subsection (2) subject to the condition that those goods are not to be sold or otherwise disposed of by or on behalf of a person referred to in that subsection to a person not referred to in that subsection. | 23 Goods for the official use of a Trade Commissioner of any country (item 12): By-law (1) This section may be cited as Customs By-law No. 2300040. Prescribed goods (2) For the purposes of item 12, goods, other than the following goods, are goods to which that item applies: (a) alcoholic beverages; (b) tobacco products; (c) motor vehicles; (d) aircraft; (e) seacraft. (a) alcoholic beverages; (b) tobacco products; (c) motor vehicles; (d) aircraft; (e) seacraft. Conditions (3) Item 12 applies to those goods covered by paragraph (2)(a) subject to the condition that, at the time they are entered for home consumption, the goods are for the official use of a Trade Commissioner of any country. 24 Goods for use by traditional inhabitants under the Torres Strait Treaty in the performance of traditional activities in, or in the vicinity of, the Protected Zone (item 13) By-law (1) This section may be cited as Customs By-law No. 2300041. Prescribed goods (2) For the purposes of item 13, goods to which that item applies are goods for the use by traditional inhabitants of the area covered by the Torres Strait Treaty in the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone. Conditions (3) Item 13 applies to those goods covered by subsection (2) subject to the condition that the goods are imported by traditional inhabitants of the area covered by the Torres Strait Treaty. Definitions (4) In this section: area in the vicinity of the Protected Zone means the area bounded by the line commencing at the point of Latitude 10°30'S, Longitude 144°10'E, and running: (a) from there west along the parallel of Latitude 10°30'S to its intersection with the meridian of Longitude 141°20'E; and (b) from there north along that meridian to its intersection with the parallel of Latitude 10°28'S; and (c) from there east along that parallel to its intersection with the meridian of Longitude 144°10'E; and (d) from there south along that meridian to the point of commencement. Protected Zone means the zone established under Article 10 of the Torres Strait Treaty, being the area bounded by the line described in Annex 9 to that Treaty. traditional activities includes the following activities: (a) activities on land, including gardening, collection of food and hunting; (b) activities on water, including traditional fishing; (c) religious and secular ceremonies or gatherings for social purposes, for example, marriage celebrations and settlements of disputes; (d) barter and market trade. traditional inhabitant means an Australian citizen who is a Torres Strait Islander that: (a) lives in the Protected Zone or the adjacent coastal area of Australia; and (b) maintains traditional customary associations with areas or features in, or in the vicinity of, the Protected Zone, in relation to their subsistence or livelihood or social, cultural or religious activities. Torres Strait Treaty means the Treaty between Australia and the Independent State of Papua New Guinea concerning Sovereignty and Maritime Boundaries in the area between the two Countries, including the area known as Torres Strait, and Related Matters, done at Sydney on 18 December 1978. Note: The Treaty is in Australian Treaty Series 1985 No. 4 ([1985] ATS 4) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (a) from there west along the parallel of Latitude 10°30'S to its intersection with the meridian of Longitude 141°20'E; and (b) from there north along that meridian to its intersection with the parallel of Latitude 10°28'S; and (c) from there east along that parallel to its intersection with the meridian of Longitude 144°10'E; and (d) from there south along that meridian to the point of commencement. (a) activities on land, including gardening, collection of food and hunting; (b) activities on water, including traditional fishing; (c) religious and secular ceremonies or gatherings for social purposes, for example, marriage celebrations and settlements of disputes; (d) barter and market trade. (a) lives in the Protected Zone or the adjacent coastal area of Australia; and (b) maintains traditional customary associations with areas or features in, or in the vicinity of, the Protected Zone, in relation to their subsistence or livelihood or social, cultural or religious activities. Part 4—Goods that are personal effects 25 Goods imported by members of the forces of Canada or the United Kingdom (paragraph (d) of item 15) By-law (1) This section may be cited as Customs By-law No. 2300091. Prescribed goods (2) For the purposes of item 15, motor vehicles are goods to which that item applies. Conditions (3) Item 15 applies to those goods covered by subsection (2) subject to the following conditions: (a) the motor vehicle was imported by a member of the forces (the relevant forces) of: (i) Canada; or (ii) the United Kingdom; and (b) either of subsection (4) or (5) apply in relation to the motor vehicle. (a) the motor vehicle was imported by a member of the forces (the relevant forces) of: (i) Canada; or (ii) the United Kingdom; and (b) either of subsection (4) or (5) apply in relation to the motor vehicle. (i) Canada; or (ii) the United Kingdom; and (4) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member of the relevant forces during the period of six months ending on the day the member first departed for Australia; and (b) the motor vehicle remains in the use, ownership and possession of: (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; during the period of two years beginning on the day after the motor vehicle was imported. (a) the motor vehicle was owned and used outside Australia by the member of the relevant forces during the period of six months ending on the day the member first departed for Australia; and (b) the motor vehicle remains in the use, ownership and possession of: (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; during the period of two years beginning on the day after the motor vehicle was imported. (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle is for the personal use of: (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (b) the motor vehicle is exported within: (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (a) the motor vehicle is for the personal use of: (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (b) the motor vehicle is exported within: (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. Definitions (6) In this section: member of the Forces of Canada means a person belonging to the land, sea or air armed services of that country temporarily serving in Australia under arrangements agreed on by the Government of Australia and the Government of Canada. member of the Forces of the United Kingdom means a person belonging to the land, sea or air armed services of those countries temporarily serving in Australia under arrangements agreed on by the Government of Australia and the Government of the United Kingdom. Part 5—Goods that are returned to Australia 26 Repair, renovation, alteration and other similar processes covered by the Australia-Chile Free Trade Agreement (item 16) By-law (1) This section may be cited as Customs By-law No. 2300042. Prescribed goods (2) For the purposes of item 16, goods covered by Article 3.7 of Chapter 3 of the Australia-Chile Free Trade Agreement, done at Canberra on 30 July 2008, are goods to which that item applies. Note: The Agreement is in Australian Treaty Series 2009 No. 6 ([2009] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Agreement is in Australian Treaty Series 2009 No. 6 ([2009] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). 27 Repair, renovation, alteration and other similar processes covered by the Australia-United States Free Trade Agreement (item 16) By-law (1) This section may be cited as Customs By-law No. 2300043. Prescribed goods (2) For the purposes of item 16, goods covered by Article 2.6 of Chapter 2 of the Australia-US Free Trade Agreement, done at Washington DC on 18 May 2004, are goods to which that item applies. Note: The Agreement is in Australian Treaty Series 2005 No. 1 ([2005] ATS 1) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Agreement is in Australian Treaty Series 2005 No. 1 ([2005] ATS 1) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). 28 Goods temporarily exported from Australia to the Australian Antarctic Territory or Heard Island and McDonald Islands (item 17) By-law (1) This section may be cited as Customs By-law No. 2300044. Prescribed goods (2) For the purposes of item 17, goods that were exported from Australia, on a temporary basis, to the Australian Antarctic Territory, or the Territory of Heard Island and McDonald Islands, are goods to which that item applies. Conditions (3) Item 17 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are returned and have not been subject to any treatment, repair, renovation, alteration or any other process since their export; (b) item 17A of Schedule 4 to the Customs Tariff Act 1995 does not apply to the goods. (a) the goods are returned and have not been subject to any treatment, repair, renovation, alteration or any other process since their export; (b) item 17A of Schedule 4 to the Customs Tariff Act 1995 does not apply to the goods. 29 Goods exported from Australia for repair or renovation and returned after repair or renovation or part of a batch repair process to replace goods exported from Australia for repair or renovation (item 20) By-law (1) This section may be cited as Customs By-law No. 2300045. Prescribed goods (2) For the purposes of item 20, each of the following are goods to which that item applies: (a) goods that have been exported from Australia for repair or renovation and returned after repair or renovation; (b) goods that are part of a batch repair process to replace goods exported from Australia for repair or renovation. (a) goods that have been exported from Australia for repair or renovation and returned after repair or renovation; (b) goods that are part of a batch repair process to replace goods exported from Australia for repair or renovation. Conditions (3) Item 20 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the returned goods have not been subject to any process other than that required to effect the repair or renovation; (b) the returned goods are not new or upgraded versions of the exported goods; (c) the exported goods have not reached the end of their effective operational life; (d) item 16, 18 or 19 of Schedule 4 to the Customs Tariff Act 1995 do not apply to the returned goods; (e) the duty on the returned goods is worked out by reference to a percentage of the value of the goods under a Schedule to the Customs Tariff Act 1995 referred to in paragraph (d) of the description of goods in item 20 of Schedule 4 to that Act. (a) the returned goods have not been subject to any process other than that required to effect the repair or renovation; (b) the returned goods are not new or upgraded versions of the exported goods; (c) the exported goods have not reached the end of their effective operational life; (d) item 16, 18 or 19 of Schedule 4 to the Customs Tariff Act 1995 do not apply to the returned goods; (e) the duty on the returned goods is worked out by reference to a percentage of the value of the goods under a Schedule to the Customs Tariff Act 1995 referred to in paragraph (d) of the description of goods in item 20 of Schedule 4 to that Act. Interpretative provisions (4) In this section: batch repair process means a system of repairing or renovating goods whereby defective goods are exchanged for identical goods which have already undergone repair or renovation. (5) Without limiting paragraph (3)(c), goods that have reached the end of their effective operational life includes if the goods are worn out or are not otherwise capable of being repaired or renovated. Part 6—Goods that are to be exported to Australia | 30 Repaired Australian goods for re-exportation (item 21): By-law (1) This section may be cited as Customs By-law No. 2300046. Prescribed goods (2) For the purposes of item 21, goods made in Australia that have been returned to Australia for repair or alteration are goods to which that item applies. Conditions (3) Item 21 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are imported for repair or alteration; (b) the goods are to be exported from Australia after their repair or alteration. (a) the goods are imported for repair or alteration; (b) the goods are to be exported from Australia after their repair or alteration. | 31 Goods imported on or in reusable containers (item 22): By-law (1) This section may be cited as Customs By-law No. 2300092. Prescribed goods (2) For the purposes of item 22, each of the following goods are goods to which that item applies: (a) reusable containers (other than those covered by subsection (3)); and (b) goods imported on or in reusable containers. (a) reusable containers (other than those covered by subsection (3)); and (b) goods imported on or in reusable containers. (3) For subsection (2)(a), item 22 does not apply to containers that are required to be classified with the goods with which they are imported, by application of rule 5(b) of the General Rules for the Interpretation of the Harmonized System, as contained in Schedule 2 to the Customs Tariff Act 1995. Conditions (4) Item 22 applies to those goods covered by subsection (2)(a) subject to all of the following conditions: (a) the reusable containers will be exported within 12 months after they are entered for home consumption; (b) the reusable containers are only used for any of the following purposes, in relation to the goods with which they were imported: (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; (c) the goods are under security. (a) the reusable containers will be exported within 12 months after they are entered for home consumption; (b) the reusable containers are only used for any of the following purposes, in relation to the goods with which they were imported: (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; (c) the goods are under security. (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; 32 Compressed or liquefied gases imported or in refillable containers of iron, steel or similar containers of base metals (item 22) By-law (1) This section may be cited as Customs By-law No. 2300047. Prescribed goods (2) For the purposes of item 22, each of the following goods are goods to which that item applies: (a) compressed or liquefied gas; (b) a container designed to be refilled, or a kind classified under heading 7311 of Schedule 3, and similar containers of base metal. (a) compressed or liquefied gas; (b) a container designed to be refilled, or a kind classified under heading 7311 of Schedule 3, and similar containers of base metal. Definitions (3) In this section: base metal has the same meaning as in Schedule 3 to the Customs Tariff Act 1995. Note: The expression base metal is defined in Note 3 to Section XV of Schedule 3 to the Customs Tariff Act 1995. refillable container means a container that: (a) is designed to be refilled; and (b) is either: (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. (a) is designed to be refilled; and (b) is either: (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. Part 7—Goods that are donations or bequests 33 Goods donated or bequeathed for disaster relief purposes by persons or companies outside Australia (item 23) By-law (1) This section may be cited as Customs By-law No. 2300048. Prescribed goods (2) For the purposes of item 23, goods to which that item applies are donated or bequeathed goods for which all of the following applies: (a) by a person, company or organisation resident or established outside Australia; and (b) to an organisation established in Australia that is: (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and (c) for purposes in connection with disaster relief. (a) by a person, company or organisation resident or established outside Australia; and (b) to an organisation established in Australia that is: (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and (c) for purposes in connection with disaster relief. (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and Conditions (3) Item 23 applies to those goods covered by subsection (2) subject to the condition that those goods must not be: (a) sold; (b) traded; (c) exchanged; (d) hired out; or (e) used for any other commercial activities in Australia. (a) sold; (b) traded; (c) exchanged; (d) hired out; or (e) used for any other commercial activities in Australia. Definitions (4) In this section: disaster means an event or circumstance that has been declared to be a disaster by, or with the approval of, a Minister of the Commonwealth or of a State or Territory under a law of the Commonwealth or of a State or Territory. | 34 Goods donated or bequeathed to the public or a public institution (item 23): By-law (1) This section may be cited as Customs By-law No. 2300049. Prescribed goods (2) For the purposes of item 23, goods that have been donated or bequeathed to the public, or a public institution, are goods to which that item applies. Conditions (3) Item 23 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods do not serve similar functions to goods that are produced in Australia; (b) the goods do not serve similar functions to goods that are capable of being produced in Australia by any person in the normal course of business; (c) the goods are not substitutable for other goods that are produced in Australia by any person in the ordinary course of business. (a) the goods do not serve similar functions to goods that are produced in Australia; (b) the goods do not serve similar functions to goods that are capable of being produced in Australia by any person in the normal course of business; (c) the goods are not substitutable for other goods that are produced in Australia by any person in the ordinary course of business. Part 8—Goods that are trophies, decorations, medallions, certificates or prizes | 35 Trophies, decorations, medallions, certificates or prizes (item 25): By-law (1) This section may be cited as Customs By-law No. 2300050. Prescribed goods (2) For the purposes of paragraph (a) of item 25, each of the following are goods to which that paragraph of the item applies: (a) the goods are trophies won outside of Australia in competition; and (b) the trophies are appliances or articles of a kind used in an office or the household. (a) the goods are trophies won outside of Australia in competition; and (b) the trophies are appliances or articles of a kind used in an office or the household. (3) For the purposes of paragraph (b) of item 25, goods that are decorations, medallions or certificates awarded outside of Australia are goods to which that paragraph of the item applies. (4) For the purposes of paragraph (c) of item 25, each of the following are goods to which that paragraph of the item applies: (a) the goods are trophies or prizes sent by donors resident outside Australia; and (b) the goods were sent either: (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (c) the goods are of a kind which are suitable for display on: (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. (a) the goods are trophies or prizes sent by donors resident outside Australia; and (b) the goods were sent either: (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (c) the goods are of a kind which are suitable for display on: (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. Conditions (5) Item 25 applies to those goods covered by subsections (2), (3) and (4) subject to the condition that those goods are not of an advertising nature. Part 9—Goods of low value | 36 Goods of low value (item 26): By-law (1) This section may be cited as Customs By-law No. 2300079. Prescribed goods and value (2) For the purposes of item 26, goods (other than the goods referred to in subsection (3)) the value of which is less than $1000.01 are goods to which that item applies. (3) Section (2) does not include any of the following goods: (a) tobacco, tobacco products or alcoholic beverages; (a) goods imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia; (b) goods forming part of a bulk order. (a) tobacco, tobacco products or alcoholic beverages; (a) goods imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia; (b) goods forming part of a bulk order. | 37 Samples (item 27): By-law (1) This section may be cited as Customs By-law No. 2300093. Prescribed goods (2) For the purposes of item 27, goods that are samples of any of the following kinds are goods to which that item applies: (a) goods that: (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (b) accessories or ornaments for clothing that: (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (c) non-consumable goods, without mutilation, where one sample of any one line is imported of a value of no more than $2 each (or each set); (d) consumable goods that are destroyed on eating or drinking, testing or analysis or similar and that have a value: (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (e) goods that: (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (f) goods of: (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (a) goods that: (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (b) accessories or ornaments for clothing that: (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (c) non-consumable goods, without mutilation, where one sample of any one line is imported of a value of no more than $2 each (or each set); (d) consumable goods that are destroyed on eating or drinking, testing or analysis or similar and that have a value: (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (e) goods that: (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (f) goods of: (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (3) For the purposes of subparagraph (2)(a)(ii), the forms of mutilation for goods are set out in the following table. Acceptable forms of mutilation for the goods listed Item Prescribed goods Forms of mutilation covered for those goods 1 China or glass A sliver in a prominent place is chipped on each article. 2 Footwear The sole is completely perforated to the extent that the footwear is no longer suitable for wear, but still suitable for demonstration purposes. 3 Paper products Either or both of the following: (a) The paper is indelibly marked with the wording \"Specimen;\" (b) other suitable words are included on the paper in a prominent place on each article so as to render them unserviceable. 4 Clothing Any of the following: (a) the article is mutilated by 0.5 cm perforations each 30 cm in either a horizontal or vertical direction, or by cutting in a more severe manner; (b) the clothing is indelibly marked with the word \"Sample\" or other suitable words in a prominent place on each article so as to make them unserviceable. 5 Any goods The goods have been mutilated in a form that renders the goods useless except for use as a sample. (a) The paper is indelibly marked with the wording \"Specimen;\" (b) other suitable words are included on the paper in a prominent place on each article so as to render them unserviceable. (a) the article is mutilated by 0.5 cm perforations each 30 cm in either a horizontal or vertical direction, or by cutting in a more severe manner; (b) the clothing is indelibly marked with the word \"Sample\" or other suitable words in a prominent place on each article so as to make them unserviceable. (4) In this section: Istanbul Convention means the Agreement on the Convention of Temporary Admission, done at Istanbul on 26 June 1990. Note: The Convention is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Part 10—Goods for persons with disabilities | 38 Assistive equipment for persons with disabilities (item 28): By-law (1) This section may be cited as Customs By-law No. 2300094. Prescribed goods (2) For the purposes of item 28, each of the following are goods to which that item applies: (a) goods that are pedestrian safety equipment and are either: (i) braille tiles; or (ii) braille road rivets; (b) goods that are reading machines and are capable of converting printed matter into either: (i) tactile images; or (ii) speech; (c) goods that are reading systems and that are capable of scanning printed matter and reproducing the enlarged text on a screen; (d) goods that are sound reproducers and sound recorders. (a) goods that are pedestrian safety equipment and are either: (i) braille tiles; or (ii) braille road rivets; (b) goods that are reading machines and are capable of converting printed matter into either: (i) tactile images; or (ii) speech; (c) goods that are reading systems and that are capable of scanning printed matter and reproducing the enlarged text on a screen; (d) goods that are sound reproducers and sound recorders. (i) braille tiles; or (ii) braille road rivets; (i) tactile images; or (ii) speech; Conditions (3) Item 28 applies to those goods covered by paragraph (2)(a) subject to the condition that the goods are designed for the blind. (4) Item 28 applies to those goods covered by paragraph (2)(d) subject to each of the following conditions: (a) have a power output (rms) of less than 2.5 W; (b) use a magnetic tape as the recorded or recording medium; (c) are monophonic; (d) are DC or AC/DC operated; (e) are designed for carrying in the hand or on the person; (f) have colour coded, raised symbol control keys; (g) have dual playing speeds. (a) have a power output (rms) of less than 2.5 W; (b) use a magnetic tape as the recorded or recording medium; (c) are monophonic; (d) are DC or AC/DC operated; (e) are designed for carrying in the hand or on the person; (f) have colour coded, raised symbol control keys; (g) have dual playing speeds. Definitions (5) In this section: AC/DC means alternating current/direct current. DC means direct current. RMS means Root Mean Square. | 39 Goods to which Annex E of the Florence Agreement and or Protocol applies (item 29): By-law (1) This section may be cited as Customs By-law No. 2300095. Prescribed goods (2) For the purposes of item 29, goods that are specially designed for the employment or the educational, scientific, social or cultural advancement of persons with disabilities are goods to which that item applies. Conditions (3) Item 29 applies to those goods covered by subsection (2) subject to the condition that those goods are imported directly by an organisation concerned with the welfare, education of, or provision of assistance to persons with disabilities. Definitions (4) In this section: Organisation means: (a) an entity listed in column 1 of subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012; or (b) an organisation approved in writing by the Minister for Industry and Science, in consultation with the Minister for Health, and is not an organisation which is carried on for the purposes of profit or gain. Florence Agreement means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Lake Success on 22 November 1950. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Protocol means the Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials of 22 November 1950, done at Nairobi on 26 November 1976. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (a) an entity listed in column 1 of subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012; or (b) an organisation approved in writing by the Minister for Industry and Science, in consultation with the Minister for Health, and is not an organisation which is carried on for the purposes of profit or gain. (5) For the purposes of this section, goods are taken to be specially designed for persons with disabilities if either: (a) adapting the goods for the disability causes those goods not to be used or unable to be used by persons without disabilities; or (b) the cost to convert the goods for use by persons without disabilities would be prohibitive. (a) adapting the goods for the disability causes those goods not to be used or unable to be used by persons without disabilities; or (b) the cost to convert the goods for use by persons without disabilities would be prohibitive. Part 11—Goods that are textiles, clothing or footwear | 40 Fusible interlining fabrics (item 32): By-law (1) This section may be cited as Customs By-law No. 2300051. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fusible interlining fabrics; and (c) no more than 50%, by weight, of the manmade -fibrecontent- of the fabrics is: (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fusible interlining fabrics; and (c) no more than 50%, by weight, of the manmade -fibrecontent- of the fabrics is: (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used as shoulder or chest padding in the manufacture of coats or formal evening wear shirts. 41 Fabrics for use in the manufacture or repair of hot-air balloon envelopes, parachute canopies or sails (item 32) By-law (1) This section may be cited as Customs By-law No. 2300052. Prescribed goods (2) For the purposes of item 32, goods that are fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515, 5516 or 5903 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture or repair of -hot air balloon envelopes, parachute canopies or sails. | 42 Fabrics for cutting up for the manufacture of hemmed or hemstitched table linen (item 32): By-law (1) This section may be cited as Customs By-law No. 2300053. Prescribed goods (2) For the purposes of item 32, goods that are fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be cut up for the manufacture of either or both of the following: (a) hemmed table linen; (b) hemstitched table linen. (a) hemmed table linen; (b) hemstitched table linen. | 43 Fabrics for use in the manufacture of cummerbunds or neck ties etc. (item 32): By-law (1) This section may be cited as Customs By-law No. 2300096. Prescribed goods (2) For the purposes item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fabrics that are one or more of the following: (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and (c) the goods are less than 20%, by weight, of the fabric is wool. (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fabrics that are one or more of the following: (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and (c) the goods are less than 20%, by weight, of the fabric is wool. (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used (other than as an interlining) in the manufacture of any of the following: (a) cummerbunds; (b) neck ties; (c) sets consisting of a neck tie and a decorative pocket handkerchief made from the same fabric. (a) cummerbunds; (b) neck ties; (c) sets consisting of a neck tie and a decorative pocket handkerchief made from the same fabric. Interpretative provisions (4) For the purposes of this section, the following fabrics are taken not to be printed if the fabrics are: (a) printed with dyes, pigments or colours that are not fast to light or laundering; (b) bearing designs of only a utility nature, not of an ornamental or decorative nature; (c) printed to such a small degree or at such infrequent intervals that, having regard to the remaining area of the fabric, the printing is nominal. (a) printed with dyes, pigments or colours that are not fast to light or laundering; (b) bearing designs of only a utility nature, not of an ornamental or decorative nature; (c) printed to such a small degree or at such infrequent intervals that, having regard to the remaining area of the fabric, the printing is nominal. | 44 Fabrics specially prepared or coated for use in the manufacture of emery cloth (item 32): By-law (1) This section may be cited as Customs By-law No. 2300097. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are classified under tariff heading 5903 or 5907; (b) the goods are fabrics specially prepared or coated for use in the manufacture of emery cloth. (a) the goods are classified under tariff heading 5903 or 5907; (b) the goods are fabrics specially prepared or coated for use in the manufacture of emery cloth. Definitions (3) In this section: emery cloth means fabric coated with one or more of the following abrasive substances, in powdered or granular form: (a) aluminium oxide; (b) garnet; (c) natural emery; (d) silicon carbide. (a) aluminium oxide; (b) garnet; (c) natural emery; (d) silicon carbide. | 45 Fabrics to be impregnated, coated, covered or laminated with permanent plastic (item 32): By-law (1) This section may be cited as Customs By-law No. 2300098. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are fabrics classified under tariff heading 5007, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre. (a) the goods are fabrics classified under tariff heading 5007, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the following conditions: (a) the person who enters the goods for home consumption is to treat the fabrics with plastics, being a permanent plastic addition of at least 30 grams per square metre of fabric; and (b) the treated fabrics are then to be: (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. (a) the person who enters the goods for home consumption is to treat the fabrics with plastics, being a permanent plastic addition of at least 30 grams per square metre of fabric; and (b) the treated fabrics are then to be: (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. Definitions (4) In this section: plastic has the same meaning as in Note 1 to Chapter 39 in Schedule 3 to the Customs Tariff Act 1995 . treat means impregnate, coat, cover or laminate. Measurement of weight per square metre (5) For the purposes of this section, fabric and permanent plastic additions are taken to have a particular weight per square metre if they have that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). 46 Fabrics weighing no more than 510 grams per square metre for use in the manufacture of surgical or adhesive plaster (item 32) By-law (1) This section may be cited as Customs By-law No. 2300099. Prescribed goods (2) For the purposes of item 32, other than the goods referred to in subsection (3), goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5210 or 5211 or under tariff subheading 5212.2; (b) the fabric weighs no more than 510 grams per square metre; (c) the value of the goods is no more than $2.67 per square metre of fabric. (a) the goods are fabrics classified under tariff heading 5210 or 5211 or under tariff subheading 5212.2; (b) the fabric weighs no more than 510 grams per square metre; (c) the value of the goods is no more than $2.67 per square metre of fabric. (3) Subsection (2) does not apply to goods if any of the following applies to the goods: (a) the fabric weighs at least 203 grams per square metre and is woven in: (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (b) the fabric weighs at least 305 grams per square metre and is woven: (i) in a fancy weave; or (ii) from fancy yarns; (c) the fabric is classified under tariff heading 5210 and the fabric weighs at least 120 grams per square metre. (a) the fabric weighs at least 203 grams per square metre and is woven in: (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (b) the fabric weighs at least 305 grams per square metre and is woven: (i) in a fancy weave; or (ii) from fancy yarns; (c) the fabric is classified under tariff heading 5210 and the fabric weighs at least 120 grams per square metre. (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (i) in a fancy weave; or (ii) from fancy yarns; Conditions (4) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are for use in the manufacture of surgical or adhesive plaster. Measurement of weight per square metre (5) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 47 Certain other fabrics for use in the manufacture of surgical or adhesive plaster (item 32): By-law (1) This section may be cited as Customs By-law No. 2300054. Prescribed goods (2) For the purposes of item 32, each of the following goods are goods to which that item applies: (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407 or 5408; and (b) elastomeric fabrics classified under tariff heading 5407 or 5408 weighing more than 510 grams per square metre. (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407 or 5408; and (b) elastomeric fabrics classified under tariff heading 5407 or 5408 weighing more than 510 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are for use in the manufacture of surgical or adhesive plaster. Measurement of weight per square metre (4) For the purposes of this section, fabric and permanent plastic additions are taken to have a particular weight per square metre if they have that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 48 Handkerchiefs imported in packs of at least 60 and not to be put up for retail sale (item 32): By-law (1) This section may be cited as Customs By-law No. 2300055. Prescribed goods (2) For the purposes of item 32, handkerchiefs classified under tariff heading 6213 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are imported in packs containing at least 60 handkerchiefs, of one design (if any) and/or colour; (b) the handkerchiefs are not to be put up for retail sale. (a) the goods are imported in packs containing at least 60 handkerchiefs, of one design (if any) and/or colour; (b) the handkerchiefs are not to be put up for retail sale. 49 Fabrics for use in the manufacture of brassieres, corsets, torsolettes, corselettes or panty girdles (item 32) By-law (1) This section may be cited as Customs By-law No. 2300056. Prescribed goods (2) For the purposes of item 32, each of the following goods are goods to which this item applies: (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; (b) elastomeric fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 weighing more than 510 grams per square metre. (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; (b) elastomeric fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 weighing more than 510 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of any of the following: (a) brassieres; (b) corsets; (c) torsolettes; (d) corselettes; (e) panty girdles. (a) brassieres; (b) corsets; (c) torsolettes; (d) corselettes; (e) panty girdles. Measurement of weight per square metre (4) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 50 Fabrics for use in the manufacture of plush toys (item 32): By-law (1) This section may be cited as Customs By-law No. 2300057. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff subheading 6001.10.00; (b) the goods are synthetic fur fabrics; (c) the fabric weighs at least 700 grams per square metre. (a) the goods are classified under tariff subheading 6001.10.00; (b) the goods are synthetic fur fabrics; (c) the fabric weighs at least 700 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of plush toys. Measurement of weight per square metre (4) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). 51 Fabrics for use as shoulder or chest padding in the manufacture of coats or formal evening wear shirts (item 32) By-law (1) This section may be cited as Customs By-law No. 2300058. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are classified under tariff heading 5210, 5211, 5212, 5903, 6002, 6003, 6004, 6005 or 6006; (b) the goods are fusible interlining fabrics. (a) the goods are classified under tariff heading 5210, 5211, 5212, 5903, 6002, 6003, 6004, 6005 or 6006; (b) the goods are fusible interlining fabrics. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that the goods must be used as shoulder padding or chest padding in the manufacture of either or both of the following: (a) coats; (b) formal evening wear shirts. (a) coats; (b) formal evening wear shirts. 52 Fabrics weighing less than 125 grams per square metre for use in certain manufacturing processes (item 32) By-law (1) This section may be cited as Customs By-law No. 2300100. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) are fabrics classified under tariff heading 5007, 5111, 5112, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre; (a) are fabrics classified under tariff heading 5007, 5111, 5112, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre; Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in any one of the following circumstances: (a) in a clothing factory in the manufacture of any of the following: (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (b) in the manufacture of headwear that, if imported, would be classified under tariff subheading 6505.00.90; (c) if the fabrics are in widths of less than 115 centimetres—for any purpose other than a manufacturing process. (a) in a clothing factory in the manufacture of any of the following: (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (b) in the manufacture of headwear that, if imported, would be classified under tariff subheading 6505.00.90; (c) if the fabrics are in widths of less than 115 centimetres—for any purpose other than a manufacturing process. (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (4) Subsection (3) does not apply to goods that are woven fabrics for use in the manufacture of linings or pocketings, whether or not incorporated in apparel. (5) Paragraph (3)(c) does not apply to goods if the fabric has a value less than $1.50 per square metre and contains filament yarn. Measurement of weight per square metre (6) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 53 Certain fabrics for use other than in the making up of bed linen (item 32): By-law (1) This section may be cited as Customs By-law No. 2300059. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.1; (b) less than 20%, by weight, of the fabric is man-made fibre; (c) less than 20%, by weight, of the fabric is wool. (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.1; (b) less than 20%, by weight, of the fabric is man-made fibre; (c) less than 20%, by weight, of the fabric is wool. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are not to be used in the manufacture of bed linen. Definitions (4) In this section: bed linen includes the following: (a) bed sheeting; (b) pillow cases; (c) bolster cases; (d) continental quilt covers; (e) bed ruffles. pillow case does not include a permanent sheath of a kind used solely or principally as a pillow only after being filled with feathers, kapok, plastic foam or similar stuffing materials. (a) bed sheeting; (b) pillow cases; (c) bolster cases; (d) continental quilt covers; (e) bed ruffles. | 54 Certain fabrics with a raised nap (item 32): By-law (1) This section may be cited as Customs By-law No. 2300060. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.2; (b) less than 20%, by weight, of the fabric is man-made fibre; and (c) less than 20%, by weight, of the fabric is wool; and (d) the fabric has a raised nap on one or both sides; and (e) when tested on an Instron Tensile Testing Machine or similar device, the fabric: (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.2; (b) less than 20%, by weight, of the fabric is man-made fibre; and (c) less than 20%, by weight, of the fabric is wool; and (d) the fabric has a raised nap on one or both sides; and (e) when tested on an Instron Tensile Testing Machine or similar device, the fabric: (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). | 55 Fabrics for use in the manufacture of rainwear, parkas or ski-jackets (item 32): By-law (1) This section may be cited as Customs By-law No. 2300061. Prescribed goods (2) For the purposes of item 32, polyamide fabrics that are coated, covered, impregnated or laminated with artificial plastic materials are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of any of the following: (a) rainwear; (b) parkas; (c) ski jackets. (a) rainwear; (b) parkas; (c) ski jackets. 56 Fabrics for use as fusing lining in the manufacture of collars or cuffs for shirts or blouses (item 32) By-law (1) This section may be cited as Customs By-law No. 2300062. Prescribed goods (2) For the purposes of item 32, fabrics classified under tariff heading 5903 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used as fusing lining in the manufacture of either or both of the following: (a) collars; (b) cuffs; for either or both of the following: (c) shirts; (d) blouses. (a) collars; (b) cuffs; for either or both of the following: (c) shirts; (d) blouses. | 57 Certain carpets and textile floor coverings (item 32): By-law (1) This section may be cited as Customs By-law No. 2300063. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5703; (b) the goods are tufted carpets or other textile floor coverings; (c) the goods were made by non-powered tufting machines operated by being held in the hand. (a) the goods are classified under tariff heading 5703; (b) the goods are tufted carpets or other textile floor coverings; (c) the goods were made by non-powered tufting machines operated by being held in the hand. Part 12—Goods relating to transport 58 Parts of vessels, or materials for use in the construction, modification or repair of vessels exceeding 150 gross construction tons (item 35) By-law (1) This section may be cited as Customs By-law No. 2300065. Prescribed goods (2) For the purposes of item 35, goods to which that item applies are goods for which both of the following apply: (a) the goods are for use in the construction, modification or repair of vessels exceeding 150 gross construction tons; (b) the goods are either parts of the vessels or materials. (a) the goods are for use in the construction, modification or repair of vessels exceeding 150 gross construction tons; (b) the goods are either parts of the vessels or materials. Interpretative provisions (3) For the purposes of this section, the gross construction tonnage of a vessel shall be calculated using the formula: Z / 2.83 where: Z means a number equal to the number of cubic metres in the total volume, measured in relation to the moulded lines of the enclosed spaces in the vessel, including: (a) between-deck spaces; (b) water ballast spaces; (c) voids; (d) cofferdams; (e) machinery spaces; (f) erections; (g) superstructures; (h) houses; (i) casings; (j) funnel spaces; (k) mast spaces; and (l) in the case of an aircushion vehicle, the area enclosed by the inflatable skirt under normal inflation. Z / 2.83 (a) between-deck spaces; (b) water ballast spaces; (c) voids; (d) cofferdams; (e) machinery spaces; (f) erections; (g) superstructures; (h) houses; (i) casings; (j) funnel spaces; (k) mast spaces; and (l) in the case of an aircushion vehicle, the area enclosed by the inflatable skirt under normal inflation. | 59 Used or second-hand passenger motor vehicles (item 37): By-law (1) This section may be cited as Customs By-law No. 2300101. Prescribed goods (2) For the purposes of item 37, goods to which that item applies are goods for which both of the following apply: (a) the goods are passenger motor vehicles classified under tariff heading 8703; (b) the goods are either used or second-hand. (a) the goods are passenger motor vehicles classified under tariff heading 8703; (b) the goods are either used or second-hand. Conditions (3) Item 37 applies to those goods covered by subsection (2) subject to the condition that the Minister administering Part 5 of the Road Vehicle Standards Rules 2019 has given, in writing, an import approval (within the meaning of those Rules) for the purposes of section 76 of the Road Vehicle Standards Act 2018. Definitions (4) In this section: Passenger motor vehicles means motor cars and other motor vehicles (including station wagons) designed for the carriage of 2 or more persons (including the driver), other than: (a) ambulances; (b) hearses; (c) police vans; (d) amphibious vehicles; or (e) off-road vehicles. (a) ambulances; (b) hearses; (c) police vans; (d) amphibious vehicles; or (e) off-road vehicles. Part 13—Goods that are robots or prototypes 60 Robots, or parts or accessories that are suitable for use solely or principally with such robots (item 42) By-law (1) This section may be cited as Customs By-law No. 2300102. Prescribed goods (2) For the purposes of item 42, industrial robots, other than any of the following, are goods to which that item applies: (a) industrial robot systems; (b) industrial robot lines; or (c) industrial robot cells. (a) industrial robot systems; (b) industrial robot lines; or (c) industrial robot cells. Definitions (3) In this section: End-effector means device specifically designed for attachment to the mechanical interface to enable the robot to perform its task. Industrial robot includes: (a) automatically controlled, reprogrammable multipurpose manipulator, programmable in three or more axes, which can be either fixed in place or fixed to a mobile platform for use in automation applications in an industrial environment; (b) the manipulator, including robot actuators controlled by the robot controller; (c) the robot controller; (d) the means by which to teach or program the robot, including any communications interface; (e) auxiliary axes that are integrated into the kinematic solution; (f) the manipulating portions of mobile robots, where a mobile robot consists of a mobile platform with an integrated manipulator or robot. Industrial robot cells means one or more industrial robot systems, including associated machinery and equipment and the associated safeguarded space and protective measures. Industrial robot line means more than one industrial robot cell performing the same or different functions and associated equipment, in single or coupled safeguarded spaces. Industrial robot systems means machine comprising an industrial robot, end-effectors, any end-effector sensors and equipment needed to support the intended task, and a task program. Manipulator means mechanism consisting of an arrangement of segments, jointed or sliding relative to one another, including a robot actuator, and does not include an end-effector. Mobile platform means an assembly of components which enables locomotion. This includes a chassis which can be used to support a load, and may provide a structure by which to affix a manipulator. Mobile robot means a robot able to travel under its own control. Robot actuator means power mechanism that converts electrical, hydraulic, pneumatic or any energy to effect the motion of the robot. Safeguarded space means space where safeguards are active. (a) automatically controlled, reprogrammable multipurpose manipulator, programmable in three or more axes, which can be either fixed in place or fixed to a mobile platform for use in automation applications in an industrial environment; (b) the manipulator, including robot actuators controlled by the robot controller; (c) the robot controller; (d) the means by which to teach or program the robot, including any communications interface; (e) auxiliary axes that are integrated into the kinematic solution; (f) the manipulating portions of mobile robots, where a mobile robot consists of a mobile platform with an integrated manipulator or robot. Part 14—Goods relating to manufacturing | 61 Split consignment goods (item 45): By-law (1) This section may be cited as Customs By-law No. 2300067. Prescribed goods (2) For the purposes of item 45, goods being original components of a completed machine or equipment to which a single tariff classification applies, other than those covered by subsection (3), are goods to which that item applies. (3) Subsection (2) does not apply to the following goods: (a) replacement parts, components or spares used in modernising or refurbishing existing machinery or equipment; (b) initial spare parts, maintenance tools and the like that may be supplied as part of an original shipment. (a) replacement parts, components or spares used in modernising or refurbishing existing machinery or equipment; (b) initial spare parts, maintenance tools and the like that may be supplied as part of an original shipment. Conditions (4) Item 45 applies to those goods covered by subsection (2) subject to the following conditions: (a) the goods were despatched to Australia as a single consignment but were separated for shipment due to accidental circumstances; or (b) the goods are of such a size, shape or weight that transport necessities demand separate shipment; or (c) transport necessities, due to the nature of the goods, demand separate modes of shipment for some components. (a) the goods were despatched to Australia as a single consignment but were separated for shipment due to accidental circumstances; or (b) the goods are of such a size, shape or weight that transport necessities demand separate shipment; or (c) transport necessities, due to the nature of the goods, demand separate modes of shipment for some components. | 62 Isopropyl myristate for the formulation of cosmetics (item 48): By-law (1) This section may be cited as Customs By-law No. 2300068. Prescribed goods (2) For the purposes of item 48, isopropyl myristate classified under tariff subheading 2915.90.00 are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the formulation of cosmetics; (b) the goods are under security. (a) the goods are to be used in the formulation of cosmetics; (b) the goods are under security. | 63 Gelatin for the manufacture of capsules (item 48): By-law (1) This section may be cited as Customs By-law No. 2300069. Prescribed goods (2) For the purposes of item 48, gelatin classified under tariff subheading 3503.00.10 are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used for the manufacture of capsules; (b) the goods are under security. (a) the goods are to be used for the manufacture of capsules; (b) the goods are under security. | 64 Uncompounded polyamides and polyesters for use in the manufacture of fibres or yarns (item 48): By-law (1) This section may be cited as Customs By-law No. 2300070. Prescribed goods (2) For the purposes of item 48, goods that are uncompounded polyamides and polyesters, classified under either of the following, are goods to which that item applies: (a) any one of tariff subheadings 3907.6, 3907.70.00, 3907.9; or (b) tariff heading 3908. (a) any one of tariff subheadings 3907.6, 3907.70.00, 3907.9; or (b) tariff heading 3908. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used for the manufacture of fibres or yarns; (b) the goods are under security. (a) the goods are to be used for the manufacture of fibres or yarns; (b) the goods are under security. | 65 Coated paper and coated paperboard for use in the production of magazines (item 48): By-law (1) This section may be cited as Customs By-law No. 2300071. Prescribed goods (2) For the purposes of item 48, coated paper or coated paperboard, classified under tariff headings 4810 or 4811, are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of magazines which, if imported, would be classified under tariff subheading 4902.90.00; (b) the goods are under security. (a) the goods are to be used in the production of magazines which, if imported, would be classified under tariff subheading 4902.90.00; (b) the goods are under security. Definitions (4) In this section: magazine means one issue in a continuous series under the same title published at regular intervals but at least half yearly; and does not include any of the following: (a) comics; (b) newspapers; (c) staff journals; (d) magazines issued primarily for publicity or promotional purposes; (e) Federal, State or Territorial Government magazines; or (f) inserts for the publications listed at paragraphs (a) to (e) above. (a) comics; (b) newspapers; (c) staff journals; (d) magazines issued primarily for publicity or promotional purposes; (e) Federal, State or Territorial Government magazines; or (f) inserts for the publications listed at paragraphs (a) to (e) above. 66 Coated paper for use in the production of newspapers, periodicals, posters and other printed matter (item 48) By-law (1) This section may be cited as Customs By-law No. 2300072. Prescribed goods (2) For the purposes of item 48, goods to which that item applies are goods for which all of the following apply: (a) are coated paper classified under tariff headings 4810 or 4811; (b) have a weight no more than 67 grams per square metre; (c) contain more than 55% mechanical pulp. (a) are coated paper classified under tariff headings 4810 or 4811; (b) have a weight no more than 67 grams per square metre; (c) contain more than 55% mechanical pulp. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of newspapers, periodicals, posters and other printed matter of a kind which, if imported, would be classified in Chapter 49 of the Customs Tariff Act 1995; (b) the goods are under security. (a) the goods are to be used in the production of newspapers, periodicals, posters and other printed matter of a kind which, if imported, would be classified in Chapter 49 of the Customs Tariff Act 1995; (b) the goods are under security. 67 Paper for use in the production of newspapers, periodicals, posters and other printed matter (item 48) By-law (1) This section may be cited as Customs By-law No. 2300103. Prescribed goods (2) For the purposes of item 48, other than the goods covered by subsection (3), goods to which that item applies are goods for which both of the following apply: (a) the goods are paper classified under tariff headings 4801 or 4802; and (b) the goods are any one of the following: (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (a) the goods are paper classified under tariff headings 4801 or 4802; and (b) the goods are any one of the following: (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (3) Subsection (2) does not apply to goods that is paper that contains more than 55% mechanical pulp and weighs in the range of 34 grams per square metre to 40 grams per square metre. Conditions (4) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of newspapers, periodicals, posters and other printer matter of a kind that, if imported, would be classified within Chapter 49 in Schedule 3 to the Customs Tariff Act 1995; (b) the goods are under security. (a) the goods are to be used in the production of newspapers, periodicals, posters and other printer matter of a kind that, if imported, would be classified within Chapter 49 in Schedule 3 to the Customs Tariff Act 1995; (b) the goods are under security. | 68 Paper for use in the manufacture of flip-top cigarette packaging (item 48): By-law (1) This section may be cited as Customs By-law No. 2300073. Prescribed goods (2) For the purposes of item 48, paper or paperboard, classified under tariff headings 4810 or 4811, are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the manufacture of flip-top cigarette packaging; (b) the goods are under security. (a) the goods are to be used in the manufacture of flip-top cigarette packaging; (b) the goods are under security. | 69 Aluminium sheet used in the manufacture of aluminium cans (item 49): By-law (1) This section may be cited as Customs By-law No. 2300074. Prescribed goods (2) For the purposes of item 49, goods that are aluminium sheets, classified under tariff subheadings 7606.12.00 or 7606.92.00, and are any one of the following, are goods to which that item applies: (a) aluminium sheets, for use as body stock, and being each of the following: (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (b) aluminium sheets, for use as end stock, and being each of the following: (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (c) aluminium sheets, for use as tab stock, and being each of the following: (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. (a) aluminium sheets, for use as body stock, and being each of the following: (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (b) aluminium sheets, for use as end stock, and being each of the following: (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (c) aluminium sheets, for use as tab stock, and being each of the following: (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. Conditions (3) Item 49 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of aluminium cans. Part 15—Goods exempt from the Product Stewardship Oil Levy | 70 Aromatic process oils (item 52): By-law (1) This section is Customs By-law No. 2300075. Prescribed goods (2) For the purposes of item 52, aromatic process oils classified under tariff subheadings 2710.19.91, 2710.91.91 or 2710.99.91 are goods to which that item applies. Conditions (3) Item 52 applies to those goods covered by subsection (2) subject to the condition that those goods meet each of the criteria identified in the following table. Required properties of prescribed goods Item Property Test Method Value 1 Density at 15 degrees Celsius ASTM D1298 or ASTM D4502 No less than 0.9 grams per cubic centimetre 2 Aniline point ASTM D611 No more than 70 degrees Celsius 3 Refractive index at 20 degrees Celsius ASTM D1298 or ASTM D1747 No less than 1.490 4 Pour point ASTM D97 No less than -9 degrees Celsius 5 Viscosity index ASTM D2270 No more than 80 | 71 Food grade white mineral oil (item 52): By-law (1) This section may be cited as Customs By-law No. 2300076. Prescribed goods (2) For the purposes of item 52, food grade white mineral oils classified under tariff subheading 2710.19.91 are goods to which that item applies. Conditions (3) Item 52 applies to those goods covered by subsection (2) subject to the condition that those goods comply with both of the following regulations made by the Food and Drug Administration of the United States: (a) Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations; (b) Sec. 21 CFR 178.3620(a) of Title 21, Volume 1 of the United States Code of Federal Regulations. (a) Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations; (b) Sec. 21 CFR 178.3620(a) of Title 21, Volume 1 of the United States Code of Federal Regulations. | 72 Polyglycol brake fluids (item 53): By-law (1) This section may be cited as Customs By-law No. 2300077. Prescribed goods (2) For the purposes of item 53, polyglycol brake fluids classified under tariff heading 3819.00.00 are goods to which that item applies. Conditions (3) Item 53 applies to those goods covered by subsection (2) subject to the condition that those goods meet the requirements of Australian Standard AS 1960.1-2005. Part 16—Miscellaneous goods | 73 Handicrafts (item 54): By-law (1) This section may be cited as Customs By-law No. 2300078. Prescribed goods (2) For the purposes of item 54, subject to subsections (3) and (5), each of the following goods are goods to which that item applies: (a) the goods are handicrafts that are any of the following: (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (b) the goods are fabrics containing at least 90% by weight of natural fibres; (c) the goods are textile fabrics that are printed or dyed according to any one of the following methods: (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (d) the goods contain at least 90% by weight of natural fibres, made from fabric or yarn, that are hand crocheted, hand knitted, hand netted or hand woven; (e) the goods are made from fabrics specified in paragraph (c); (f) the goods are garments printed or dyed by one of the methods specified in paragraph (c), after being made; and (g) the goods are footwear produced or manufactured in a Developing Country, classified under tariff subheading 6403.59.00, having all of the following: (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (a) the goods are handicrafts that are any of the following: (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (b) the goods are fabrics containing at least 90% by weight of natural fibres; (c) the goods are textile fabrics that are printed or dyed according to any one of the following methods: (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (d) the goods contain at least 90% by weight of natural fibres, made from fabric or yarn, that are hand crocheted, hand knitted, hand netted or hand woven; (e) the goods are made from fabrics specified in paragraph (c); (f) the goods are garments printed or dyed by one of the methods specified in paragraph (c), after being made; and (g) the goods are footwear produced or manufactured in a Developing Country, classified under tariff subheading 6403.59.00, having all of the following: (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (3) For the purposes of paragraphs (2)(b) to (g), subject to subsection (4), item 54 applies to materials or components of a minor nature that are incorporated in the goods and are essential to the assembly or normal operation of the goods. (4) Paragraph (2)(g) does not apply to footwear which incorporates wedges or platforms. (5) Subsection (2) does not apply to: (a) curtains classified under tariff heading 6303; and (b) all towels, towelling and towelling products. (a) curtains classified under tariff heading 6303; and (b) all towels, towelling and towelling products. Conditions (6) Item 54 applies to those goods covered by paragraph (2)(a) subject to both of the following conditions: (a) the goods are wholly or in chief part by weight of materials traditionally used in the production of handicrafts; (b) the goods have an artistic or decorative character comparable with traditional handicrafts of the country in which the goods were made. (a) the goods are wholly or in chief part by weight of materials traditionally used in the production of handicrafts; (b) the goods have an artistic or decorative character comparable with traditional handicrafts of the country in which the goods were made. (7) Item 54 applies to those goods covered by paragraphs (2)(a), (2)(b) and (2)(g) subject to the condition that those goods were made by one or more of the following processes of production: (a) by hand; (b) by non-mechanical, non-powered tools held in the hand; (c) produced on hand-powered or foot-powered machines. (a) by hand; (b) by non-mechanical, non-powered tools held in the hand; (c) produced on hand-powered or foot-powered machines. (8) Item 54 applies to those goods covered by paragraphs (2)(d) to (f) subject to the condition that those goods are made by one or both of the following processes of production: (a) by hand; (b) by non-mechanical, non-powered tools held in the hand. (a) by hand; (b) by non-mechanical, non-powered tools held in the hand. Definitions (9) In this section: Developing Country has the same meaning as in the Customs Tariff Act 1995 . Customs By-law No. 1301117 | 1 The whole of the instrument: Repeal the instrument. Customs By-law No. 1325719 | 2 The whole of the instrument: Repeal the instrument. Customs By-law No. 1700334 | 3 The whole of the instrument: Repeal the instrument. Name Registration Commencement Application, saving and transitional provisions Customs By-Laws 2023 29 March 2023 ( F2023L00366 ) Pt 1 and anything else in this instrument not elsewhere covered by this table: 30 March 2023 (s 2(1) item 1) Pt 2-16: 1 April 2023 (s 2(1) item 2) Sch 1: End of 31 March 2023 (s 2(1) item 3) — Customs Amendment (Goods of Low Value) By-Law 2023 1 June 2023 ( F2023L00659 ) 2 June 2023 (s 2(1) item 1) — Customs Legislation Amendment (Status of Forces Agreement) By-Laws 2023 3 July 2023 ( F2023L00946 ) s 1 to 4 and anything else in this instrument not elsewhere covered by this table: 4 July 2023 (s 2(1) item 1) Sch 1 item 10 (s 2(1) item 2) — Provision affected How affected s 2 rep LA s 48D s 4 rep LA s 48C s 17 rep F2023L00946 s 18 rep F2023L00946 s 19 rep F2023L00946 s 20 rep F2023L00946 s 21 rep F2023L00946 s 22 rep F2023L00946 Schedule 1 rep LA s 48C s 36 am F2023L00659 Schedule 1 rep LA s 48C", "Related_Explanatory_Statements": "LI 2023/38 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202338C2/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2023/38", "Title": "Customs By-Laws 2023", "Enabling_Act": "Customs Act 1901", "Document_Type": "Customs By-Laws 2023 – Compilation No. 3 (Superseded)", "Topic_Category": "Repealed or archived > Customs > By-laws > 2023", "Date_of_Issue": "28 March 2023", "Signatory": "Alison Neil Delegate of the Comptroller-General of Customs", "Registration_Number": "F2023C00614", "Registration_Date": "19 July 2023", "Body": "1 Name: This instrument is the Customs By-Laws 2023. | 3 Authority: This instrument is made under section 271 of the Customs Act 1901. | 5 Interpretation: Note: A number of expressions used in this instrument are defined in subsection 4(1) of the Act, including the following: (a) aircraft; (b) arrival; (c) coastal area; (d) container; (e) days; (f) documents; (g) duty; (h) excise-equivalent goods; (i) goods; (j) month; and (k) ship. (a) aircraft; (b) arrival; (c) coastal area; (d) container; (e) days; (f) documents; (g) duty; (h) excise-equivalent goods; (i) goods; (j) month; and (k) ship. (1) In this instrument: Act means the Customs Act 1901 . Collector has the same meaning as in subsection 8(1) of the Act. item means an item in Schedule 4 to the Customs Tariff Act 1995 . security, in relation to goods, means the security given in relation to the goods under section 42 of the Act to, and to the satisfaction of, a Collector by the importer of the goods. value, in relation to goods, means the customs value of the goods worked out or determined in accordance with Division 2 of Part VIII of the Act. (2) In this instrument: (a) a reference to a tariff heading or a tariff subheading is a reference to a heading or subheading, as the case may be, in Schedule 3 to the Customs Tariff Act 1995; and (b) a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule. (a) a reference to a tariff heading or a tariff subheading is a reference to a heading or subheading, as the case may be, in Schedule 3 to the Customs Tariff Act 1995; and (b) a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule. | 6 Application in relation to Customs Tariff proposals: (1) This instrument prescribes goods for the purposes of items: (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. (2) A reference in this instrument to a provision of the Customs Tariff Act 1995 (whether or not the provision is an item in Schedule 4 to that Act) includes a reference to that provision: (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. Note: A provision of the Customs Tariff Act 1995 which may be proposed to be altered by a Customs Tariff alteration could, for example, include a tariff heading or a tariff subheading. (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. Note: A provision of the Customs Tariff Act 1995 which may be proposed to be altered by a Customs Tariff alteration could, for example, include a tariff heading or a tariff subheading. Part 2—Goods of a scientific, educational or cultural kind | 7 Scientific goods imported covered by an international agreement or arrangement (item 1): By-law (1) This section may be cited as Customs By-law No. 2300021. Prescribed goods (2) For the purposes of item 1, goods to which that item applies are goods for which both of the following apply: (a) the goods are of a scientific nature; and (b) the goods are covered by an agreement or arrangement to cooperate in the field of science and technology between the Government of Australia and the government of another country or other countries. (a) the goods are of a scientific nature; and (b) the goods are covered by an agreement or arrangement to cooperate in the field of science and technology between the Government of Australia and the government of another country or other countries. Conditions (3) Item 1 applies to those goods covered by subsection (2) subject to the following conditions: (a) the Collector has approved in writing: (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or (b) the agreement or arrangement referred to in paragraph (2)(b) provides that the goods be allowed a free rate of customs duty upon importation into Australia. (a) the Collector has approved in writing: (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or (b) the agreement or arrangement referred to in paragraph (2)(b) provides that the goods be allowed a free rate of customs duty upon importation into Australia. (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or | 8 Goods to which Florence Agreement or Protocol applies (item 3): By-law (1) This section may be cited as Customs By-law No. 2300022. Prescribed goods (2) For the purposes of item 3, each of the following goods are goods to which that item applies: (a) microforms; (b) patterns, models and wall charts; (c) film. (a) microforms; (b) patterns, models and wall charts; (c) film. Conditions (3) Item 3 applies to those goods covered by paragraph (2)(b) subject to the condition that those goods are to be used exclusively for demonstrational purposes. Definitions (4) In this section: Florence Agreement means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Lake Success on 22 November 1950. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). microforms means an arrangement of images that are substantially reduced in size from the original form. Protocol means the Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials of 22 November 1950, done at Nairobi on 26 November 1976. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). 9 Calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter (item 4) By-law (1) This section may be cited as Customs By-law No. 2300086. Prescribed goods (2) For the purposes of item 4, each of the following goods are goods to which that item applies: (a) documents that are either: (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (b) overseas travel literature or printed matter; (c) any of the following technical materials: (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; (d) blank Admission Temporaire/Temporary Admission (ATA) carnets; (e) paper catalogues or paper price lists. (a) documents that are either: (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (b) overseas travel literature or printed matter; (c) any of the following technical materials: (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; (d) blank Admission Temporaire/Temporary Admission (ATA) carnets; (e) paper catalogues or paper price lists. (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; Conditions (3) Item 4 applies to those goods covered by paragraph (2)(a) subject to both of the following conditions: (a) the goods are to be for free distribution in Australia; (b) the goods do not contain more than 25% private commercial advertising. (a) the goods are to be for free distribution in Australia; (b) the goods do not contain more than 25% private commercial advertising. (4) Item 4 applies to those goods covered by paragraph (2)(b) subject to all of the following conditions: (a) the goods are designed for general publicity purposes for the chief purpose of encouraging the public to visit a foreign country; (b) the goods have no more than incidental references to Australia or Australian persons; (c) the goods are issued by overseas travel principals or their agents; (d) the goods are to be for free distribution in Australia; (e) the goods do not contain more than 25% private commercial advertising. (a) the goods are designed for general publicity purposes for the chief purpose of encouraging the public to visit a foreign country; (b) the goods have no more than incidental references to Australia or Australian persons; (c) the goods are issued by overseas travel principals or their agents; (d) the goods are to be for free distribution in Australia; (e) the goods do not contain more than 25% private commercial advertising. (5) Item 4 applies to those goods covered by paragraph (2)(c) subject to both of the following conditions: (a) the goods are sent to accredited representatives or correspondents appointed by national official tourist agencies; (b) the goods are not for distribution. (a) the goods are sent to accredited representatives or correspondents appointed by national official tourist agencies; (b) the goods are not for distribution. (6) Item 4 applies to those goods covered by paragraph (2)(d) subject to the condition that those goods have been prepared in accordance with the Convention on Temporary Admission, including Annex A – Annex concerning Temporary Admission Papers (ATA Carnets and CPD Carnets), done at Istanbul on 26 June 1990. Note: The Convention, including Annex A, is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Convention, including Annex A, is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (7) Item 4 applies to those goods covered by paragraph (2)(e) subject to all of the following conditions: (a) the goods relate exclusively to goods or services of a country other than Australia; (b) the goods are designed for international distribution; (c) the goods are not directed specifically at Australian consumption. (a) the goods relate exclusively to goods or services of a country other than Australia; (b) the goods are designed for international distribution; (c) the goods are not directed specifically at Australian consumption. Definitions (8) In this section: catalogues include: (a) individual leaflets, each advertising a single article, which have been permanently fastened together (including fastening by means of hinged binders or staples) to give them the appearance of a catalogue; and (b) publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. price lists include publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. (a) individual leaflets, each advertising a single article, which have been permanently fastened together (including fastening by means of hinged binders or staples) to give them the appearance of a catalogue; and (b) publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. 10 Calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter subject to specified international conventions (item 4) By-law (1) This section may be cited as Customs By-law No. 2300087. Prescribed goods (2) For the purposes of item 4, each of the following goods are goods to which that item applies: (a) the goods; (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (b) the goods: (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). (a) the goods; (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (b) the goods: (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). Conditions (3) Item 4 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the Collector has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; (b) the goods are imported for use at, or in relation to the event. (a) the Collector has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; (b) the goods are imported for use at, or in relation to the event. (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; Definitions (4) In this section: Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events means the Annex of the same name, done at Istanbul on 26 June 1990, to the Convention of Temporary Admission, done at Istanbul on 26 June 1990. Note: The Annex is in Australian Treaty Series 1997 No. 22 ([1997] ATS 22) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events means the Convention of the same name, done at Brussels on 8 June 1961. Note: The Convention is in Australian Treaty Series 1963 No. 2 ([1963] ATS 2) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). | 11 Theatrical costumes or props (item 8): By-law (1) This section may be cited as Customs By-law No. 2300023. Prescribed goods (2) For the purposes of item 8, each of the following goods are goods to which that item applies: (a) theatrical costumes; (b) theatrical props made of metal. (a) theatrical costumes; (b) theatrical props made of metal. Conditions (3) Item 8 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods are for use in theatrical representations; (b) the goods are to be exported from Australia within six months of their importation or a further period specified in writing by a Collector; (c) evidence of the exportation of the goods is provided to the Collector. (a) the goods are for use in theatrical representations; (b) the goods are to be exported from Australia within six months of their importation or a further period specified in writing by a Collector; (c) evidence of the exportation of the goods is provided to the Collector. | 12 Traditional costumes (item 8): By-law (1) This section may be cited as Customs By-law No. 2300024. Prescribed goods (2) For the purposes of item 8, goods to which that item applies are traditional costumes that: (a) are authentic in design; and (b) are made from traditional materials in the country of the tradition's origin. (a) are authentic in design; and (b) are made from traditional materials in the country of the tradition's origin. Conditions (3) Item 8 applies to those goods covered by subsection (2) subject to the condition that those goods are to be imported by groups established for the purpose of performing in those traditional costumes. Part 3—Goods for international bodies or persons or goods relating to offshore areas 13 Goods for the official use of an international organisation or for the official or personal use of an official of such an international organisation (item 9) By-law (1) This section may be cited as Customs By-law No. 2300104. Prescribed goods (2) For the purposes of paragraph (a) of item 9, subject to subsection (3), goods owned by one of the following organisations at the time they are entered for home consumption are goods to which that item applies: (a) Australian-American Educational Foundation; (b) Commission for the Conservation of Southern Bluefin Tuna. (a) Australian-American Educational Foundation; (b) Commission for the Conservation of Southern Bluefin Tuna. (3) Subsection (2) does not apply to excise-equivalent goods. (4) For the purposes of paragraph (b) of item 9, subject to subsection (5), goods for which both of the following apply are goods to which that item applies: (a) the goods are furniture, personal or household effects; (b) the goods are owned by an official of the Commission for the Conservation of Southern Bluefin Tuna at the time they are entered for home consumption. (a) the goods are furniture, personal or household effects; (b) the goods are owned by an official of the Commission for the Conservation of Southern Bluefin Tuna at the time they are entered for home consumption. (5) Subsection (4) does not apply to goods: (a) that are excise-equivalent goods; or (b) that are motor vehicles. (a) that are excise-equivalent goods; or (b) that are motor vehicles. Conditions (6) Item 9 applies to those goods covered by subsection (2) subject to the condition that those goods are for the official use of that organisation. (7) Item 9 applies to those goods covered by subsection (4) subject to both of the following conditions: (a) the goods are for the official or personal use of the official; and (b) the goods were imported within: (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. (a) the goods are for the official or personal use of the official; and (b) the goods were imported within: (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. 14 Goods the subject of inter-governmental agreement or arrangement that are for the official use of foreign governments (item 10) By-law (1) This section may be cited as Customs By-law No. 2300025. Prescribed goods (2) For the purposes of item 10, goods to which that item applies are goods for which both of the following apply: (a) the goods are the subject of an agreement or arrangement between the Government of Australia and the government of another country; and (b) the agreement or arrangement provides that the goods be allowed a free rate of customs duty upon importation into Australia. (a) the goods are the subject of an agreement or arrangement between the Government of Australia and the government of another country; and (b) the agreement or arrangement provides that the goods be allowed a free rate of customs duty upon importation into Australia. Conditions (3) Item 10 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (b) the goods are for the official use of that government; (c) the goods are not to be used for the purposes of trade. (a) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (b) the goods are for the official use of that government; (c) the goods are not to be used for the purposes of trade. 15 Goods approved by the Minister that are goods for the official use of foreign governments (item 10) By-law (1) This section may be cited as Customs By-law No. 2300026. Prescribed goods (2) For the purposes of item 10, goods approved by the Minister before importation, are goods to which that item applies. Conditions (3) Item 10 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the Minister has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; (b) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (c) the goods are for the official use of that government; (d) the goods are not to be used for the purposes of trade. (a) the Minister has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; (b) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (c) the goods are for the official use of that government; (d) the goods are not to be used for the purposes of trade. (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; 16 Goods for use by or for sale to persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country (item 11) By-law (1) This section may be cited as Customs By-law No. 2300027. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) goods for sale by commissaries; and (b) goods for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country. (a) goods for sale by commissaries; and (b) goods for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country. Conditions (3) Item 11 applies to those goods covered by subsection (2) subject to the condition that those goods are not to be sold or otherwise disposed of by or on behalf of a person referred to in that subsection to a person not referred to in that subsection. | 23 Goods for the official use of a Trade Commissioner of any country (item 12): By-law (1) This section may be cited as Customs By-law No. 2300040. Prescribed goods (2) For the purposes of item 12, goods, other than the following goods, are goods to which that item applies: (a) alcoholic beverages; (b) tobacco products; (c) motor vehicles; (d) aircraft; (e) seacraft. (a) alcoholic beverages; (b) tobacco products; (c) motor vehicles; (d) aircraft; (e) seacraft. Conditions (3) Item 12 applies to those goods covered by paragraph (2)(a) subject to the condition that, at the time they are entered for home consumption, the goods are for the official use of a Trade Commissioner of any country. 24 Goods for use by traditional inhabitants under the Torres Strait Treaty in the performance of traditional activities in, or in the vicinity of, the Protected Zone (item 13) By-law (1) This section may be cited as Customs By-law No. 2300041. Prescribed goods (2) For the purposes of item 13, goods to which that item applies are goods for the use by traditional inhabitants of the area covered by the Torres Strait Treaty in the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone. Conditions (3) Item 13 applies to those goods covered by subsection (2) subject to the condition that the goods are imported by traditional inhabitants of the area covered by the Torres Strait Treaty. Definitions (4) In this section: area in the vicinity of the Protected Zone means the area bounded by the line commencing at the point of Latitude 10°30'S, Longitude 144°10'E, and running: (a) from there west along the parallel of Latitude 10°30'S to its intersection with the meridian of Longitude 141°20'E; and (b) from there north along that meridian to its intersection with the parallel of Latitude 10°28'S; and (c) from there east along that parallel to its intersection with the meridian of Longitude 144°10'E; and (d) from there south along that meridian to the point of commencement. Protected Zone means the zone established under Article 10 of the Torres Strait Treaty, being the area bounded by the line described in Annex 9 to that Treaty. traditional activities includes the following activities: (a) activities on land, including gardening, collection of food and hunting; (b) activities on water, including traditional fishing; (c) religious and secular ceremonies or gatherings for social purposes, for example, marriage celebrations and settlements of disputes; (d) barter and market trade. traditional inhabitant means an Australian citizen who is a Torres Strait Islander that: (a) lives in the Protected Zone or the adjacent coastal area of Australia; and (b) maintains traditional customary associations with areas or features in, or in the vicinity of, the Protected Zone, in relation to their subsistence or livelihood or social, cultural or religious activities. Torres Strait Treaty means the Treaty between Australia and the Independent State of Papua New Guinea concerning Sovereignty and Maritime Boundaries in the area between the two Countries, including the area known as Torres Strait, and Related Matters, done at Sydney on 18 December 1978. Note: The Treaty is in Australian Treaty Series 1985 No. 4 ([1985] ATS 4) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (a) from there west along the parallel of Latitude 10°30'S to its intersection with the meridian of Longitude 141°20'E; and (b) from there north along that meridian to its intersection with the parallel of Latitude 10°28'S; and (c) from there east along that parallel to its intersection with the meridian of Longitude 144°10'E; and (d) from there south along that meridian to the point of commencement. (a) activities on land, including gardening, collection of food and hunting; (b) activities on water, including traditional fishing; (c) religious and secular ceremonies or gatherings for social purposes, for example, marriage celebrations and settlements of disputes; (d) barter and market trade. (a) lives in the Protected Zone or the adjacent coastal area of Australia; and (b) maintains traditional customary associations with areas or features in, or in the vicinity of, the Protected Zone, in relation to their subsistence or livelihood or social, cultural or religious activities. Part 4—Goods that are personal effects 25 Goods imported by members of the forces of Canada or the United Kingdom (paragraph (d) of item 15) By-law (1) This section may be cited as Customs By-law No. 2300091. Prescribed goods (2) For the purposes of item 15, motor vehicles are goods to which that item applies. Conditions (3) Item 15 applies to those goods covered by subsection (2) subject to the following conditions: (a) the motor vehicle was imported by a member of the forces (the relevant forces) of: (i) Canada; or (ii) the United Kingdom; and (b) either of subsection (4) or (5) apply in relation to the motor vehicle. (a) the motor vehicle was imported by a member of the forces (the relevant forces) of: (i) Canada; or (ii) the United Kingdom; and (b) either of subsection (4) or (5) apply in relation to the motor vehicle. (i) Canada; or (ii) the United Kingdom; and (4) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member of the relevant forces during the period of six months ending on the day the member first departed for Australia; and (b) the motor vehicle remains in the use, ownership and possession of: (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; during the period of two years beginning on the day after the motor vehicle was imported. (a) the motor vehicle was owned and used outside Australia by the member of the relevant forces during the period of six months ending on the day the member first departed for Australia; and (b) the motor vehicle remains in the use, ownership and possession of: (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; during the period of two years beginning on the day after the motor vehicle was imported. (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle is for the personal use of: (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (b) the motor vehicle is exported within: (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (a) the motor vehicle is for the personal use of: (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (b) the motor vehicle is exported within: (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. Definitions (6) In this section: member of the Forces of Canada means a person belonging to the land, sea or air armed services of that country temporarily serving in Australia under arrangements agreed on by the Government of Australia and the Government of Canada. member of the Forces of the United Kingdom means a person belonging to the land, sea or air armed services of those countries temporarily serving in Australia under arrangements agreed on by the Government of Australia and the Government of the United Kingdom. Part 5—Goods that are returned to Australia 26 Repair, renovation, alteration and other similar processes covered by the Australia-Chile Free Trade Agreement (item 16) By-law (1) This section may be cited as Customs By-law No. 2300042. Prescribed goods (2) For the purposes of item 16, goods covered by Article 3.7 of Chapter 3 of the Australia-Chile Free Trade Agreement, done at Canberra on 30 July 2008, are goods to which that item applies. Note: The Agreement is in Australian Treaty Series 2009 No. 6 ([2009] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Agreement is in Australian Treaty Series 2009 No. 6 ([2009] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). 27 Repair, renovation, alteration and other similar processes covered by the Australia-United States Free Trade Agreement (item 16) By-law (1) This section may be cited as Customs By-law No. 2300043. Prescribed goods (2) For the purposes of item 16, goods covered by Article 2.6 of Chapter 2 of the Australia-US Free Trade Agreement, done at Washington DC on 18 May 2004, are goods to which that item applies. Note: The Agreement is in Australian Treaty Series 2005 No. 1 ([2005] ATS 1) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Agreement is in Australian Treaty Series 2005 No. 1 ([2005] ATS 1) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). | 27A Goods returned in an unaltered condition (item 17): By-law (1) This section may be cited as Customs By-law No. 2300145. Prescribed goods (2) For the purposes of item 17, each of the following goods (other than those set out in subsection (3)) are goods to which that item applies: (a) goods that were produced in Australia; (b) goods for which duties of the Commonwealth were paid when first imported into Australia. (a) goods that were produced in Australia; (b) goods for which duties of the Commonwealth were paid when first imported into Australia. (3) For the purposes of subsection (2), the application of item 17 does not include goods in respect of which: (a) that, at a time before they were exported, were excisable goods in respect of which excise duty has not been paid; (b) any duties of the Commonwealth were payable at, or prior to, the date of exportation but which have not been paid; (c) a drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth. (a) that, at a time before they were exported, were excisable goods in respect of which excise duty has not been paid; (b) any duties of the Commonwealth were payable at, or prior to, the date of exportation but which have not been paid; (c) a drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth. Conditions (4) Item 17 applies to those goods covered by subsection (2) subject to the condition that the goods were exported from Australia and are returned in an unaltered condition, and were not subject to treatment, repair, renovation, alteration, or any other processes. Interpretative provisions (5) In this section: excise duty means a duty payable under the Excise Tariff Act 1921 . excisable goods has the same meaning as in the Excise Act 1901 . (6) For the purposes of this section, 'repair' does not include repairs undertaken for the preservation or maintenance of the goods. 28 Goods temporarily exported from Australia to the Australian Antarctic Territory or Heard Island and McDonald Islands (item 17) By-law (1) This section may be cited as Customs By-law No. 2300044. Prescribed goods (2) For the purposes of item 17, goods that were exported from Australia, on a temporary basis, to the Australian Antarctic Territory, or the Territory of Heard Island and McDonald Islands, are goods to which that item applies. Conditions (3) Item 17 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are returned and have not been subject to any treatment, repair, renovation, alteration or any other process since their export; (b) item 17A of Schedule 4 to the Customs Tariff Act 1995 does not apply to the goods. (a) the goods are returned and have not been subject to any treatment, repair, renovation, alteration or any other process since their export; (b) item 17A of Schedule 4 to the Customs Tariff Act 1995 does not apply to the goods. 29 Goods exported from Australia for repair or renovation and returned after repair or renovation or part of a batch repair process to replace goods exported from Australia for repair or renovation (item 20) By-law (1) This section may be cited as Customs By-law No. 2300045. Prescribed goods (2) For the purposes of item 20, each of the following are goods to which that item applies: (a) goods that have been exported from Australia for repair or renovation and returned after repair or renovation; (b) goods that are part of a batch repair process to replace goods exported from Australia for repair or renovation. (a) goods that have been exported from Australia for repair or renovation and returned after repair or renovation; (b) goods that are part of a batch repair process to replace goods exported from Australia for repair or renovation. Conditions (3) Item 20 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the returned goods have not been subject to any process other than that required to effect the repair or renovation; (b) the returned goods are not new or upgraded versions of the exported goods; (c) the exported goods have not reached the end of their effective operational life; (d) item 16, 18 or 19 of Schedule 4 to the Customs Tariff Act 1995 do not apply to the returned goods; (e) the duty on the returned goods is worked out by reference to a percentage of the value of the goods under a Schedule to the Customs Tariff Act 1995 referred to in paragraph (d) of the description of goods in item 20 of Schedule 4 to that Act. (a) the returned goods have not been subject to any process other than that required to effect the repair or renovation; (b) the returned goods are not new or upgraded versions of the exported goods; (c) the exported goods have not reached the end of their effective operational life; (d) item 16, 18 or 19 of Schedule 4 to the Customs Tariff Act 1995 do not apply to the returned goods; (e) the duty on the returned goods is worked out by reference to a percentage of the value of the goods under a Schedule to the Customs Tariff Act 1995 referred to in paragraph (d) of the description of goods in item 20 of Schedule 4 to that Act. Interpretative provisions (4) In this section: batch repair process means a system of repairing or renovating goods whereby defective goods are exchanged for identical goods which have already undergone repair or renovation. (5) Without limiting paragraph (3)(c), goods that have reached the end of their effective operational life includes if the goods are worn out or are not otherwise capable of being repaired or renovated. Part 6—Goods that are to be exported to Australia | 30 Repaired Australian goods for re-exportation (item 21): By-law (1) This section may be cited as Customs By-law No. 2300046. Prescribed goods (2) For the purposes of item 21, goods made in Australia that have been returned to Australia for repair or alteration are goods to which that item applies. Conditions (3) Item 21 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are imported for repair or alteration; (b) the goods are to be exported from Australia after their repair or alteration. (a) the goods are imported for repair or alteration; (b) the goods are to be exported from Australia after their repair or alteration. | 31 Goods imported on or in reusable containers (item 22): By-law (1) This section may be cited as Customs By-law No. 2300092. Prescribed goods (2) For the purposes of item 22, each of the following goods are goods to which that item applies: (a) reusable containers (other than those covered by subsection (3)); and (b) goods imported on or in reusable containers. (a) reusable containers (other than those covered by subsection (3)); and (b) goods imported on or in reusable containers. (3) For subsection (2)(a), item 22 does not apply to containers that are required to be classified with the goods with which they are imported, by application of rule 5(b) of the General Rules for the Interpretation of the Harmonized System, as contained in Schedule 2 to the Customs Tariff Act 1995. Conditions (4) Item 22 applies to those goods covered by subsection (2)(a) subject to all of the following conditions: (a) the reusable containers will be exported within 12 months after they are entered for home consumption; (b) the reusable containers are only used for any of the following purposes, in relation to the goods with which they were imported: (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; (c) the goods are under security. (a) the reusable containers will be exported within 12 months after they are entered for home consumption; (b) the reusable containers are only used for any of the following purposes, in relation to the goods with which they were imported: (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; (c) the goods are under security. (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; 32 Compressed or liquefied gases imported or in refillable containers of iron, steel or similar containers of base metals (item 22) By-law (1) This section may be cited as Customs By-law No. 2300047. Prescribed goods (2) For the purposes of item 22, each of the following goods are goods to which that item applies: (a) compressed or liquefied gas; (b) a container designed to be refilled, or a kind classified under heading 7311 of Schedule 3, and similar containers of base metal. (a) compressed or liquefied gas; (b) a container designed to be refilled, or a kind classified under heading 7311 of Schedule 3, and similar containers of base metal. Definitions (3) In this section: base metal has the same meaning as in Schedule 3 to the Customs Tariff Act 1995. Note: The expression base metal is defined in Note 3 to Section XV of Schedule 3 to the Customs Tariff Act 1995. refillable container means a container that: (a) is designed to be refilled; and (b) is either: (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. (a) is designed to be refilled; and (b) is either: (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. Part 7—Goods that are donations or bequests 33 Goods donated or bequeathed for disaster relief purposes by persons or companies outside Australia (item 23) By-law (1) This section may be cited as Customs By-law No. 2300048. Prescribed goods (2) For the purposes of item 23, goods to which that item applies are donated or bequeathed goods for which all of the following applies: (a) by a person, company or organisation resident or established outside Australia; and (b) to an organisation established in Australia that is: (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and (c) for purposes in connection with disaster relief. (a) by a person, company or organisation resident or established outside Australia; and (b) to an organisation established in Australia that is: (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and (c) for purposes in connection with disaster relief. (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and Conditions (3) Item 23 applies to those goods covered by subsection (2) subject to the condition that those goods must not be: (a) sold; (b) traded; (c) exchanged; (d) hired out; or (e) used for any other commercial activities in Australia. (a) sold; (b) traded; (c) exchanged; (d) hired out; or (e) used for any other commercial activities in Australia. Definitions (4) In this section: disaster means an event or circumstance that has been declared to be a disaster by, or with the approval of, a Minister of the Commonwealth or of a State or Territory under a law of the Commonwealth or of a State or Territory. | 34 Goods donated or bequeathed to the public or a public institution (item 23): By-law (1) This section may be cited as Customs By-law No. 2300049. Prescribed goods (2) For the purposes of item 23, goods that have been donated or bequeathed to the public, or a public institution, are goods to which that item applies. Conditions (3) Item 23 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods do not serve similar functions to goods that are produced in Australia; (b) the goods do not serve similar functions to goods that are capable of being produced in Australia by any person in the normal course of business; (c) the goods are not substitutable for other goods that are produced in Australia by any person in the ordinary course of business. (a) the goods do not serve similar functions to goods that are produced in Australia; (b) the goods do not serve similar functions to goods that are capable of being produced in Australia by any person in the normal course of business; (c) the goods are not substitutable for other goods that are produced in Australia by any person in the ordinary course of business. Part 8—Goods that are trophies, decorations, medallions, certificates or prizes | 35 Trophies, decorations, medallions, certificates or prizes (item 25): By-law (1) This section may be cited as Customs By-law No. 2300050. Prescribed goods (2) For the purposes of paragraph (a) of item 25, each of the following are goods to which that paragraph of the item applies: (a) the goods are trophies won outside of Australia in competition; and (b) the trophies are appliances or articles of a kind used in an office or the household. (a) the goods are trophies won outside of Australia in competition; and (b) the trophies are appliances or articles of a kind used in an office or the household. (3) For the purposes of paragraph (b) of item 25, goods that are decorations, medallions or certificates awarded outside of Australia are goods to which that paragraph of the item applies. (4) For the purposes of paragraph (c) of item 25, each of the following are goods to which that paragraph of the item applies: (a) the goods are trophies or prizes sent by donors resident outside Australia; and (b) the goods were sent either: (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (c) the goods are of a kind which are suitable for display on: (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. (a) the goods are trophies or prizes sent by donors resident outside Australia; and (b) the goods were sent either: (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (c) the goods are of a kind which are suitable for display on: (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. Conditions (5) Item 25 applies to those goods covered by subsections (2), (3) and (4) subject to the condition that those goods are not of an advertising nature. Part 9—Goods of low value | 36 Goods of low value (item 26): By-law (1) This section may be cited as Customs By-law No. 2300079. Prescribed goods and value (2) For the purposes of item 26, goods (other than the goods referred to in subsection (3)) the value of which is less than $1000.01 are goods to which that item applies. (3) Section (2) does not include any of the following goods: (a) tobacco, tobacco products or alcoholic beverages; (a) goods imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia; (b) goods forming part of a bulk order. (a) tobacco, tobacco products or alcoholic beverages; (a) goods imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia; (b) goods forming part of a bulk order. | 37 Samples (item 27): By-law (1) This section may be cited as Customs By-law No. 2300093. Prescribed goods (2) For the purposes of item 27, goods that are samples of any of the following kinds are goods to which that item applies: (a) goods that: (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (b) accessories or ornaments for clothing that: (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (c) non-consumable goods, without mutilation, where one sample of any one line is imported of a value of no more than $2 each (or each set); (d) consumable goods that are destroyed on eating or drinking, testing or analysis or similar and that have a value: (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (e) goods that: (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (f) goods of: (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (a) goods that: (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (b) accessories or ornaments for clothing that: (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (c) non-consumable goods, without mutilation, where one sample of any one line is imported of a value of no more than $2 each (or each set); (d) consumable goods that are destroyed on eating or drinking, testing or analysis or similar and that have a value: (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (e) goods that: (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (f) goods of: (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (3) For the purposes of subparagraph (2)(a)(ii), the forms of mutilation for goods are set out in the following table. Acceptable forms of mutilation for the goods listed Item Prescribed goods Forms of mutilation covered for those goods 1 China or glass A sliver in a prominent place is chipped on each article. 2 Footwear The sole is completely perforated to the extent that the footwear is no longer suitable for wear, but still suitable for demonstration purposes. 3 Paper products Either or both of the following: (a) The paper is indelibly marked with the wording \"Specimen;\" (b) other suitable words are included on the paper in a prominent place on each article so as to render them unserviceable. 4 Clothing Any of the following: (a) the article is mutilated by 0.5 cm perforations each 30 cm in either a horizontal or vertical direction, or by cutting in a more severe manner; (b) the clothing is indelibly marked with the word \"Sample\" or other suitable words in a prominent place on each article so as to make them unserviceable. 5 Any goods The goods have been mutilated in a form that renders the goods useless except for use as a sample. (a) The paper is indelibly marked with the wording \"Specimen;\" (b) other suitable words are included on the paper in a prominent place on each article so as to render them unserviceable. (a) the article is mutilated by 0.5 cm perforations each 30 cm in either a horizontal or vertical direction, or by cutting in a more severe manner; (b) the clothing is indelibly marked with the word \"Sample\" or other suitable words in a prominent place on each article so as to make them unserviceable. (4) In this section: Istanbul Convention means the Agreement on the Convention of Temporary Admission, done at Istanbul on 26 June 1990. Note: The Convention is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Part 10—Goods for persons with disabilities | 38 Assistive equipment for persons with disabilities (item 28): By-law (1) This section may be cited as Customs By-law No. 2300094. Prescribed goods (2) For the purposes of item 28, each of the following are goods to which that item applies: (a) goods that are pedestrian safety equipment and are either: (i) braille tiles; or (ii) braille road rivets; (b) goods that are reading machines and are capable of converting printed matter into either: (i) tactile images; or (ii) speech; (c) goods that are reading systems and that are capable of scanning printed matter and reproducing the enlarged text on a screen; (d) goods that are sound reproducers and sound recorders. (a) goods that are pedestrian safety equipment and are either: (i) braille tiles; or (ii) braille road rivets; (b) goods that are reading machines and are capable of converting printed matter into either: (i) tactile images; or (ii) speech; (c) goods that are reading systems and that are capable of scanning printed matter and reproducing the enlarged text on a screen; (d) goods that are sound reproducers and sound recorders. (i) braille tiles; or (ii) braille road rivets; (i) tactile images; or (ii) speech; Conditions (3) Item 28 applies to those goods covered by paragraph (2)(a) subject to the condition that the goods are designed for the blind. (4) Item 28 applies to those goods covered by paragraph (2)(d) subject to each of the following conditions: (a) have a power output (rms) of less than 2.5 W; (b) use a magnetic tape as the recorded or recording medium; (c) are monophonic; (d) are DC or AC/DC operated; (e) are designed for carrying in the hand or on the person; (f) have colour coded, raised symbol control keys; (g) have dual playing speeds. (a) have a power output (rms) of less than 2.5 W; (b) use a magnetic tape as the recorded or recording medium; (c) are monophonic; (d) are DC or AC/DC operated; (e) are designed for carrying in the hand or on the person; (f) have colour coded, raised symbol control keys; (g) have dual playing speeds. Definitions (5) In this section: AC/DC means alternating current/direct current. DC means direct current. RMS means Root Mean Square. | 39 Goods to which Annex E of the Florence Agreement and or Protocol applies (item 29): By-law (1) This section may be cited as Customs By-law No. 2300095. Prescribed goods (2) For the purposes of item 29, goods that are specially designed for the employment or the educational, scientific, social or cultural advancement of persons with disabilities are goods to which that item applies. Conditions (3) Item 29 applies to those goods covered by subsection (2) subject to the condition that those goods are imported directly by an organisation concerned with the welfare, education of, or provision of assistance to persons with disabilities. Definitions (4) In this section: Organisation means: (a) an entity listed in column 1 of subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012; or (b) an organisation approved in writing by the Minister for Industry and Science, in consultation with the Minister for Health, and is not an organisation which is carried on for the purposes of profit or gain. Florence Agreement means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Lake Success on 22 November 1950. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Protocol means the Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials of 22 November 1950, done at Nairobi on 26 November 1976. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (a) an entity listed in column 1 of subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012; or (b) an organisation approved in writing by the Minister for Industry and Science, in consultation with the Minister for Health, and is not an organisation which is carried on for the purposes of profit or gain. (5) For the purposes of this section, goods are taken to be specially designed for persons with disabilities if either: (a) adapting the goods for the disability causes those goods not to be used or unable to be used by persons without disabilities; or (b) the cost to convert the goods for use by persons without disabilities would be prohibitive. (a) adapting the goods for the disability causes those goods not to be used or unable to be used by persons without disabilities; or (b) the cost to convert the goods for use by persons without disabilities would be prohibitive. Part 11—Goods that are textiles, clothing or footwear | 40 Fusible interlining fabrics (item 32): By-law (1) This section may be cited as Customs By-law No. 2300051. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fusible interlining fabrics; and (c) no more than 50%, by weight, of the manmade -fibrecontent- of the fabrics is: (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fusible interlining fabrics; and (c) no more than 50%, by weight, of the manmade -fibrecontent- of the fabrics is: (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used as shoulder or chest padding in the manufacture of coats or formal evening wear shirts. 41 Fabrics for use in the manufacture or repair of hot-air balloon envelopes, parachute canopies or sails (item 32) By-law (1) This section may be cited as Customs By-law No. 2300052. Prescribed goods (2) For the purposes of item 32, goods that are fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515, 5516 or 5903 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture or repair of -hot air balloon envelopes, parachute canopies or sails. | 42 Fabrics for cutting up for the manufacture of hemmed or hemstitched table linen (item 32): By-law (1) This section may be cited as Customs By-law No. 2300053. Prescribed goods (2) For the purposes of item 32, goods that are fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be cut up for the manufacture of either or both of the following: (a) hemmed table linen; (b) hemstitched table linen. (a) hemmed table linen; (b) hemstitched table linen. | 43 Fabrics for use in the manufacture of cummerbunds or neck ties etc. (item 32): By-law (1) This section may be cited as Customs By-law No. 2300096. Prescribed goods (2) For the purposes item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fabrics that are one or more of the following: (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and (c) the goods are less than 20%, by weight, of the fabric is wool. (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fabrics that are one or more of the following: (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and (c) the goods are less than 20%, by weight, of the fabric is wool. (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used (other than as an interlining) in the manufacture of any of the following: (a) cummerbunds; (b) neck ties; (c) sets consisting of a neck tie and a decorative pocket handkerchief made from the same fabric. (a) cummerbunds; (b) neck ties; (c) sets consisting of a neck tie and a decorative pocket handkerchief made from the same fabric. Interpretative provisions (4) For the purposes of this section, the following fabrics are taken not to be printed if the fabrics are: (a) printed with dyes, pigments or colours that are not fast to light or laundering; (b) bearing designs of only a utility nature, not of an ornamental or decorative nature; (c) printed to such a small degree or at such infrequent intervals that, having regard to the remaining area of the fabric, the printing is nominal. (a) printed with dyes, pigments or colours that are not fast to light or laundering; (b) bearing designs of only a utility nature, not of an ornamental or decorative nature; (c) printed to such a small degree or at such infrequent intervals that, having regard to the remaining area of the fabric, the printing is nominal. | 44 Fabrics specially prepared or coated for use in the manufacture of emery cloth (item 32): By-law (1) This section may be cited as Customs By-law No. 2300097. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are classified under tariff heading 5903 or 5907; (b) the goods are fabrics specially prepared or coated for use in the manufacture of emery cloth. (a) the goods are classified under tariff heading 5903 or 5907; (b) the goods are fabrics specially prepared or coated for use in the manufacture of emery cloth. Definitions (3) In this section: emery cloth means fabric coated with one or more of the following abrasive substances, in powdered or granular form: (a) aluminium oxide; (b) garnet; (c) natural emery; (d) silicon carbide. (a) aluminium oxide; (b) garnet; (c) natural emery; (d) silicon carbide. | 45 Fabrics to be impregnated, coated, covered or laminated with permanent plastic (item 32): By-law (1) This section may be cited as Customs By-law No. 2300098. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are fabrics classified under tariff heading 5007, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre. (a) the goods are fabrics classified under tariff heading 5007, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the following conditions: (a) the person who enters the goods for home consumption is to treat the fabrics with plastics, being a permanent plastic addition of at least 30 grams per square metre of fabric; and (b) the treated fabrics are then to be: (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. (a) the person who enters the goods for home consumption is to treat the fabrics with plastics, being a permanent plastic addition of at least 30 grams per square metre of fabric; and (b) the treated fabrics are then to be: (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. Definitions (4) In this section: plastic has the same meaning as in Note 1 to Chapter 39 in Schedule 3 to the Customs Tariff Act 1995 . treat means impregnate, coat, cover or laminate. Measurement of weight per square metre (5) For the purposes of this section, fabric and permanent plastic additions are taken to have a particular weight per square metre if they have that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). 46 Fabrics weighing no more than 510 grams per square metre for use in the manufacture of surgical or adhesive plaster (item 32) By-law (1) This section may be cited as Customs By-law No. 2300099. Prescribed goods (2) For the purposes of item 32, other than the goods referred to in subsection (3), goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5210 or 5211 or under tariff subheading 5212.2; (b) the fabric weighs no more than 510 grams per square metre; (c) the value of the goods is no more than $2.67 per square metre of fabric. (a) the goods are fabrics classified under tariff heading 5210 or 5211 or under tariff subheading 5212.2; (b) the fabric weighs no more than 510 grams per square metre; (c) the value of the goods is no more than $2.67 per square metre of fabric. (3) Subsection (2) does not apply to goods if any of the following applies to the goods: (a) the fabric weighs at least 203 grams per square metre and is woven in: (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (b) the fabric weighs at least 305 grams per square metre and is woven: (i) in a fancy weave; or (ii) from fancy yarns; (c) the fabric is classified under tariff heading 5210 and the fabric weighs at least 120 grams per square metre. (a) the fabric weighs at least 203 grams per square metre and is woven in: (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (b) the fabric weighs at least 305 grams per square metre and is woven: (i) in a fancy weave; or (ii) from fancy yarns; (c) the fabric is classified under tariff heading 5210 and the fabric weighs at least 120 grams per square metre. (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (i) in a fancy weave; or (ii) from fancy yarns; Conditions (4) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are for use in the manufacture of surgical or adhesive plaster. Measurement of weight per square metre (5) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 47 Certain other fabrics for use in the manufacture of surgical or adhesive plaster (item 32): By-law (1) This section may be cited as Customs By-law No. 2300054. Prescribed goods (2) For the purposes of item 32, each of the following goods are goods to which that item applies: (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407 or 5408; and (b) elastomeric fabrics classified under tariff heading 5407 or 5408 weighing more than 510 grams per square metre. (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407 or 5408; and (b) elastomeric fabrics classified under tariff heading 5407 or 5408 weighing more than 510 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are for use in the manufacture of surgical or adhesive plaster. Measurement of weight per square metre (4) For the purposes of this section, fabric and permanent plastic additions are taken to have a particular weight per square metre if they have that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 48 Handkerchiefs imported in packs of at least 60 and not to be put up for retail sale (item 32): By-law (1) This section may be cited as Customs By-law No. 2300055. Prescribed goods (2) For the purposes of item 32, handkerchiefs classified under tariff heading 6213 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are imported in packs containing at least 60 handkerchiefs, of one design (if any) and/or colour; (b) the handkerchiefs are not to be put up for retail sale. (a) the goods are imported in packs containing at least 60 handkerchiefs, of one design (if any) and/or colour; (b) the handkerchiefs are not to be put up for retail sale. 49 Fabrics for use in the manufacture of brassieres, corsets, torsolettes, corselettes or panty girdles (item 32) By-law (1) This section may be cited as Customs By-law No. 2300056. Prescribed goods (2) For the purposes of item 32, each of the following goods are goods to which this item applies: (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; (b) elastomeric fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 weighing more than 510 grams per square metre. (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; (b) elastomeric fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 weighing more than 510 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of any of the following: (a) brassieres; (b) corsets; (c) torsolettes; (d) corselettes; (e) panty girdles. (a) brassieres; (b) corsets; (c) torsolettes; (d) corselettes; (e) panty girdles. Measurement of weight per square metre (4) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 50 Fabrics for use in the manufacture of plush toys (item 32): By-law (1) This section may be cited as Customs By-law No. 2300057. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff subheading 6001.10.00; (b) the goods are synthetic fur fabrics; (c) the fabric weighs at least 700 grams per square metre. (a) the goods are classified under tariff subheading 6001.10.00; (b) the goods are synthetic fur fabrics; (c) the fabric weighs at least 700 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of plush toys. Measurement of weight per square metre (4) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). 51 Fabrics for use as shoulder or chest padding in the manufacture of coats or formal evening wear shirts (item 32) By-law (1) This section may be cited as Customs By-law No. 2300058. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are classified under tariff heading 5210, 5211, 5212, 5903, 6002, 6003, 6004, 6005 or 6006; (b) the goods are fusible interlining fabrics. (a) the goods are classified under tariff heading 5210, 5211, 5212, 5903, 6002, 6003, 6004, 6005 or 6006; (b) the goods are fusible interlining fabrics. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that the goods must be used as shoulder padding or chest padding in the manufacture of either or both of the following: (a) coats; (b) formal evening wear shirts. (a) coats; (b) formal evening wear shirts. 52 Fabrics weighing less than 125 grams per square metre for use in certain manufacturing processes (item 32) By-law (1) This section may be cited as Customs By-law No. 2300100. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) are fabrics classified under tariff heading 5007, 5111, 5112, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre; (a) are fabrics classified under tariff heading 5007, 5111, 5112, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre; Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in any one of the following circumstances: (a) in a clothing factory in the manufacture of any of the following: (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (b) in the manufacture of headwear that, if imported, would be classified under tariff subheading 6505.00.90; (c) if the fabrics are in widths of less than 115 centimetres—for any purpose other than a manufacturing process. (a) in a clothing factory in the manufacture of any of the following: (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (b) in the manufacture of headwear that, if imported, would be classified under tariff subheading 6505.00.90; (c) if the fabrics are in widths of less than 115 centimetres—for any purpose other than a manufacturing process. (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (4) Subsection (3) does not apply to goods that are woven fabrics for use in the manufacture of linings or pocketings, whether or not incorporated in apparel. (5) Paragraph (3)(c) does not apply to goods if the fabric has a value less than $1.50 per square metre and contains filament yarn. Measurement of weight per square metre (6) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 53 Certain fabrics for use other than in the making up of bed linen (item 32): By-law (1) This section may be cited as Customs By-law No. 2300059. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.1; (b) less than 20%, by weight, of the fabric is man-made fibre; (c) less than 20%, by weight, of the fabric is wool. (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.1; (b) less than 20%, by weight, of the fabric is man-made fibre; (c) less than 20%, by weight, of the fabric is wool. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are not to be used in the manufacture of bed linen. Definitions (4) In this section: bed linen includes the following: (a) bed sheeting; (b) pillow cases; (c) bolster cases; (d) continental quilt covers; (e) bed ruffles. pillow case does not include a permanent sheath of a kind used solely or principally as a pillow only after being filled with feathers, kapok, plastic foam or similar stuffing materials. (a) bed sheeting; (b) pillow cases; (c) bolster cases; (d) continental quilt covers; (e) bed ruffles. | 54 Certain fabrics with a raised nap (item 32): By-law (1) This section may be cited as Customs By-law No. 2300060. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.2; (b) less than 20%, by weight, of the fabric is man-made fibre; and (c) less than 20%, by weight, of the fabric is wool; and (d) the fabric has a raised nap on one or both sides; and (e) when tested on an Instron Tensile Testing Machine or similar device, the fabric: (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.2; (b) less than 20%, by weight, of the fabric is man-made fibre; and (c) less than 20%, by weight, of the fabric is wool; and (d) the fabric has a raised nap on one or both sides; and (e) when tested on an Instron Tensile Testing Machine or similar device, the fabric: (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). | 55 Fabrics for use in the manufacture of rainwear, parkas or ski-jackets (item 32): By-law (1) This section may be cited as Customs By-law No. 2300061. Prescribed goods (2) For the purposes of item 32, polyamide fabrics that are coated, covered, impregnated or laminated with artificial plastic materials are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of any of the following: (a) rainwear; (b) parkas; (c) ski jackets. (a) rainwear; (b) parkas; (c) ski jackets. 56 Fabrics for use as fusing lining in the manufacture of collars or cuffs for shirts or blouses (item 32) By-law (1) This section may be cited as Customs By-law No. 2300062. Prescribed goods (2) For the purposes of item 32, fabrics classified under tariff heading 5903 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used as fusing lining in the manufacture of either or both of the following: (a) collars; (b) cuffs; for either or both of the following: (c) shirts; (d) blouses. (a) collars; (b) cuffs; for either or both of the following: (c) shirts; (d) blouses. | 57 Certain carpets and textile floor coverings (item 32): By-law (1) This section may be cited as Customs By-law No. 2300063. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5703; (b) the goods are tufted carpets or other textile floor coverings; (c) the goods were made by non-powered tufting machines operated by being held in the hand. (a) the goods are classified under tariff heading 5703; (b) the goods are tufted carpets or other textile floor coverings; (c) the goods were made by non-powered tufting machines operated by being held in the hand. Part 12—Goods relating to transport 58 Parts of vessels, or materials for use in the construction, modification or repair of vessels exceeding 150 gross construction tons (item 35) By-law (1) This section may be cited as Customs By-law No. 2300065. Prescribed goods (2) For the purposes of item 35, goods to which that item applies are goods for which both of the following apply: (a) the goods are for use in the construction, modification or repair of vessels exceeding 150 gross construction tons; (b) the goods are either parts of the vessels or materials. (a) the goods are for use in the construction, modification or repair of vessels exceeding 150 gross construction tons; (b) the goods are either parts of the vessels or materials. Interpretative provisions (3) For the purposes of this section, the gross construction tonnage of a vessel shall be calculated using the formula: Z / 2.83 where: Z means a number equal to the number of cubic metres in the total volume, measured in relation to the moulded lines of the enclosed spaces in the vessel, including: (a) between-deck spaces; (b) water ballast spaces; (c) voids; (d) cofferdams; (e) machinery spaces; (f) erections; (g) superstructures; (h) houses; (i) casings; (j) funnel spaces; (k) mast spaces; and (l) in the case of an aircushion vehicle, the area enclosed by the inflatable skirt under normal inflation. Z / 2.83 (a) between-deck spaces; (b) water ballast spaces; (c) voids; (d) cofferdams; (e) machinery spaces; (f) erections; (g) superstructures; (h) houses; (i) casings; (j) funnel spaces; (k) mast spaces; and (l) in the case of an aircushion vehicle, the area enclosed by the inflatable skirt under normal inflation. | 59 Used or second-hand passenger motor vehicles (item 37): By-law (1) This section may be cited as Customs By-law No. 2300101. Prescribed goods (2) For the purposes of item 37, goods to which that item applies are goods for which both of the following apply: (a) the goods are passenger motor vehicles classified under tariff heading 8703; (b) the goods are either used or second-hand. (a) the goods are passenger motor vehicles classified under tariff heading 8703; (b) the goods are either used or second-hand. Conditions (3) Item 37 applies to those goods covered by subsection (2) subject to the condition that the Minister administering Part 5 of the Road Vehicle Standards Rules 2019 has given, in writing, an import approval (within the meaning of those Rules) for the purposes of section 76 of the Road Vehicle Standards Act 2018. Definitions (4) In this section: Passenger motor vehicles means motor cars and other motor vehicles (including station wagons) designed for the carriage of 2 or more persons (including the driver), other than: (a) ambulances; (b) hearses; (c) police vans; (d) amphibious vehicles; or (e) off-road vehicles. (a) ambulances; (b) hearses; (c) police vans; (d) amphibious vehicles; or (e) off-road vehicles. Part 13—Goods that are robots or prototypes 60 Robots, or parts or accessories that are suitable for use solely or principally with such robots (item 42) By-law (1) This section may be cited as Customs By-law No. 2300102. Prescribed goods (2) For the purposes of item 42, industrial robots, other than any of the following, are goods to which that item applies: (a) industrial robot systems; (b) industrial robot lines; or (c) industrial robot cells. (a) industrial robot systems; (b) industrial robot lines; or (c) industrial robot cells. Definitions (3) In this section: End-effector means device specifically designed for attachment to the mechanical interface to enable the robot to perform its task. Industrial robot includes: (a) automatically controlled, reprogrammable multipurpose manipulator, programmable in three or more axes, which can be either fixed in place or fixed to a mobile platform for use in automation applications in an industrial environment; (b) the manipulator, including robot actuators controlled by the robot controller; (c) the robot controller; (d) the means by which to teach or program the robot, including any communications interface; (e) auxiliary axes that are integrated into the kinematic solution; (f) the manipulating portions of mobile robots, where a mobile robot consists of a mobile platform with an integrated manipulator or robot. Industrial robot cells means one or more industrial robot systems, including associated machinery and equipment and the associated safeguarded space and protective measures. Industrial robot line means more than one industrial robot cell performing the same or different functions and associated equipment, in single or coupled safeguarded spaces. Industrial robot systems means machine comprising an industrial robot, end-effectors, any end-effector sensors and equipment needed to support the intended task, and a task program. Manipulator means mechanism consisting of an arrangement of segments, jointed or sliding relative to one another, including a robot actuator, and does not include an end-effector. Mobile platform means an assembly of components which enables locomotion. This includes a chassis which can be used to support a load, and may provide a structure by which to affix a manipulator. Mobile robot means a robot able to travel under its own control. Robot actuator means power mechanism that converts electrical, hydraulic, pneumatic or any energy to effect the motion of the robot. Safeguarded space means space where safeguards are active. (a) automatically controlled, reprogrammable multipurpose manipulator, programmable in three or more axes, which can be either fixed in place or fixed to a mobile platform for use in automation applications in an industrial environment; (b) the manipulator, including robot actuators controlled by the robot controller; (c) the robot controller; (d) the means by which to teach or program the robot, including any communications interface; (e) auxiliary axes that are integrated into the kinematic solution; (f) the manipulating portions of mobile robots, where a mobile robot consists of a mobile platform with an integrated manipulator or robot. Part 14—Goods relating to manufacturing | 61 Split consignment goods (item 45): By-law (1) This section may be cited as Customs By-law No. 2300067. Prescribed goods (2) For the purposes of item 45, goods being original components of a completed machine or equipment to which a single tariff classification applies, other than those covered by subsection (3), are goods to which that item applies. (3) Subsection (2) does not apply to the following goods: (a) replacement parts, components or spares used in modernising or refurbishing existing machinery or equipment; (b) initial spare parts, maintenance tools and the like that may be supplied as part of an original shipment. (a) replacement parts, components or spares used in modernising or refurbishing existing machinery or equipment; (b) initial spare parts, maintenance tools and the like that may be supplied as part of an original shipment. Conditions (4) Item 45 applies to those goods covered by subsection (2) subject to the following conditions: (a) the goods were despatched to Australia as a single consignment but were separated for shipment due to accidental circumstances; or (b) the goods are of such a size, shape or weight that transport necessities demand separate shipment; or (c) transport necessities, due to the nature of the goods, demand separate modes of shipment for some components. (a) the goods were despatched to Australia as a single consignment but were separated for shipment due to accidental circumstances; or (b) the goods are of such a size, shape or weight that transport necessities demand separate shipment; or (c) transport necessities, due to the nature of the goods, demand separate modes of shipment for some components. | 62 Isopropyl myristate for the formulation of cosmetics (item 48): By-law (1) This section may be cited as Customs By-law No. 2300068. Prescribed goods (2) For the purposes of item 48, isopropyl myristate classified under tariff subheading 2915.90.00 are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the formulation of cosmetics; (b) the goods are under security. (a) the goods are to be used in the formulation of cosmetics; (b) the goods are under security. | 63 Gelatin for the manufacture of capsules (item 48): By-law (1) This section may be cited as Customs By-law No. 2300069. Prescribed goods (2) For the purposes of item 48, gelatin classified under tariff subheading 3503.00.10 are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used for the manufacture of capsules; (b) the goods are under security. (a) the goods are to be used for the manufacture of capsules; (b) the goods are under security. | 64 Uncompounded polyamides and polyesters for use in the manufacture of fibres or yarns (item 48): By-law (1) This section may be cited as Customs By-law No. 2300070. Prescribed goods (2) For the purposes of item 48, goods that are uncompounded polyamides and polyesters, classified under either of the following, are goods to which that item applies: (a) any one of tariff subheadings 3907.6, 3907.70.00, 3907.9; or (b) tariff heading 3908. (a) any one of tariff subheadings 3907.6, 3907.70.00, 3907.9; or (b) tariff heading 3908. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used for the manufacture of fibres or yarns; (b) the goods are under security. (a) the goods are to be used for the manufacture of fibres or yarns; (b) the goods are under security. | 65 Coated paper and coated paperboard for use in the production of magazines (item 48): By-law (1) This section may be cited as Customs By-law No. 2300071. Prescribed goods (2) For the purposes of item 48, coated paper or coated paperboard, classified under tariff headings 4810 or 4811, are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of magazines which, if imported, would be classified under tariff subheading 4902.90.00; (b) the goods are under security. (a) the goods are to be used in the production of magazines which, if imported, would be classified under tariff subheading 4902.90.00; (b) the goods are under security. Definitions (4) In this section: magazine means one issue in a continuous series under the same title published at regular intervals but at least half yearly; and does not include any of the following: (a) comics; (b) newspapers; (c) staff journals; (d) magazines issued primarily for publicity or promotional purposes; (e) Federal, State or Territorial Government magazines; or (f) inserts for the publications listed at paragraphs (a) to (e) above. (a) comics; (b) newspapers; (c) staff journals; (d) magazines issued primarily for publicity or promotional purposes; (e) Federal, State or Territorial Government magazines; or (f) inserts for the publications listed at paragraphs (a) to (e) above. 66 Coated paper for use in the production of newspapers, periodicals, posters and other printed matter (item 48) By-law (1) This section may be cited as Customs By-law No. 2300072. Prescribed goods (2) For the purposes of item 48, goods to which that item applies are goods for which all of the following apply: (a) are coated paper classified under tariff headings 4810 or 4811; (b) have a weight no more than 67 grams per square metre; (c) contain more than 55% mechanical pulp. (a) are coated paper classified under tariff headings 4810 or 4811; (b) have a weight no more than 67 grams per square metre; (c) contain more than 55% mechanical pulp. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of newspapers, periodicals, posters and other printed matter of a kind which, if imported, would be classified in Chapter 49 of the Customs Tariff Act 1995; (b) the goods are under security. (a) the goods are to be used in the production of newspapers, periodicals, posters and other printed matter of a kind which, if imported, would be classified in Chapter 49 of the Customs Tariff Act 1995; (b) the goods are under security. 67 Paper for use in the production of newspapers, periodicals, posters and other printed matter (item 48) By-law (1) This section may be cited as Customs By-law No. 2300103. Prescribed goods (2) For the purposes of item 48, other than the goods covered by subsection (3), goods to which that item applies are goods for which both of the following apply: (a) the goods are paper classified under tariff headings 4801 or 4802; and (b) the goods are any one of the following: (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (a) the goods are paper classified under tariff headings 4801 or 4802; and (b) the goods are any one of the following: (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (3) Subsection (2) does not apply to goods that is paper that contains more than 55% mechanical pulp and weighs in the range of 34 grams per square metre to 40 grams per square metre. Conditions (4) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of newspapers, periodicals, posters and other printer matter of a kind that, if imported, would be classified within Chapter 49 in Schedule 3 to the Customs Tariff Act 1995; (b) the goods are under security. (a) the goods are to be used in the production of newspapers, periodicals, posters and other printer matter of a kind that, if imported, would be classified within Chapter 49 in Schedule 3 to the Customs Tariff Act 1995; (b) the goods are under security. | 68 Paper for use in the manufacture of flip-top cigarette packaging (item 48): By-law (1) This section may be cited as Customs By-law No. 2300073. Prescribed goods (2) For the purposes of item 48, paper or paperboard, classified under tariff headings 4810 or 4811, are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the manufacture of flip-top cigarette packaging; (b) the goods are under security. (a) the goods are to be used in the manufacture of flip-top cigarette packaging; (b) the goods are under security. | 69 Aluminium sheet used in the manufacture of aluminium cans (item 49): By-law (1) This section may be cited as Customs By-law No. 2300074. Prescribed goods (2) For the purposes of item 49, goods that are aluminium sheets, classified under tariff subheadings 7606.12.00 or 7606.92.00, and are any one of the following, are goods to which that item applies: (a) aluminium sheets, for use as body stock, and being each of the following: (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (b) aluminium sheets, for use as end stock, and being each of the following: (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (c) aluminium sheets, for use as tab stock, and being each of the following: (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. (a) aluminium sheets, for use as body stock, and being each of the following: (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (b) aluminium sheets, for use as end stock, and being each of the following: (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (c) aluminium sheets, for use as tab stock, and being each of the following: (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. Conditions (3) Item 49 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of aluminium cans. Part 15—Goods exempt from the Product Stewardship Oil Levy | 70 Aromatic process oils (item 52): By-law (1) This section is Customs By-law No. 2300075. Prescribed goods (2) For the purposes of item 52, aromatic process oils classified under tariff subheadings 2710.19.91, 2710.91.91 or 2710.99.91 are goods to which that item applies. Conditions (3) Item 52 applies to those goods covered by subsection (2) subject to the condition that those goods meet each of the criteria identified in the following table. Required properties of prescribed goods Item Property Test Method Value 1 Density at 15 degrees Celsius ASTM D1298 or ASTM D4502 No less than 0.9 grams per cubic centimetre 2 Aniline point ASTM D611 No more than 70 degrees Celsius 3 Refractive index at 20 degrees Celsius ASTM D1298 or ASTM D1747 No less than 1.490 4 Pour point ASTM D97 No less than -9 degrees Celsius 5 Viscosity index ASTM D2270 No more than 80 | 71 Food grade white mineral oil (item 52): By-law (1) This section may be cited as Customs By-law No. 2300076. Prescribed goods (2) For the purposes of item 52, food grade white mineral oils classified under tariff subheading 2710.19.91 are goods to which that item applies. Conditions (3) Item 52 applies to those goods covered by subsection (2) subject to the condition that those goods comply with both of the following regulations made by the Food and Drug Administration of the United States: (a) Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations; (b) Sec. 21 CFR 178.3620(a) of Title 21, Volume 1 of the United States Code of Federal Regulations. (a) Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations; (b) Sec. 21 CFR 178.3620(a) of Title 21, Volume 1 of the United States Code of Federal Regulations. | 72 Polyglycol brake fluids (item 53): By-law (1) This section may be cited as Customs By-law No. 2300077. Prescribed goods (2) For the purposes of item 53, polyglycol brake fluids classified under tariff heading 3819.00.00 are goods to which that item applies. Conditions (3) Item 53 applies to those goods covered by subsection (2) subject to the condition that those goods meet the requirements of Australian Standard AS 1960.1-2005. Part 16—Miscellaneous goods | 73 Handicrafts (item 54): By-law (1) This section may be cited as Customs By-law No. 2300078. Prescribed goods (2) For the purposes of item 54, subject to subsections (3) and (5), each of the following goods are goods to which that item applies: (a) the goods are handicrafts that are any of the following: (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (b) the goods are fabrics containing at least 90% by weight of natural fibres; (c) the goods are textile fabrics that are printed or dyed according to any one of the following methods: (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (d) the goods contain at least 90% by weight of natural fibres, made from fabric or yarn, that are hand crocheted, hand knitted, hand netted or hand woven; (e) the goods are made from fabrics specified in paragraph (c); (f) the goods are garments printed or dyed by one of the methods specified in paragraph (c), after being made; and (g) the goods are footwear produced or manufactured in a Developing Country, classified under tariff subheading 6403.59.00, having all of the following: (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (a) the goods are handicrafts that are any of the following: (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (b) the goods are fabrics containing at least 90% by weight of natural fibres; (c) the goods are textile fabrics that are printed or dyed according to any one of the following methods: (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (d) the goods contain at least 90% by weight of natural fibres, made from fabric or yarn, that are hand crocheted, hand knitted, hand netted or hand woven; (e) the goods are made from fabrics specified in paragraph (c); (f) the goods are garments printed or dyed by one of the methods specified in paragraph (c), after being made; and (g) the goods are footwear produced or manufactured in a Developing Country, classified under tariff subheading 6403.59.00, having all of the following: (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (3) For the purposes of paragraphs (2)(b) to (g), subject to subsection (4), item 54 applies to materials or components of a minor nature that are incorporated in the goods and are essential to the assembly or normal operation of the goods. (4) Paragraph (2)(g) does not apply to footwear which incorporates wedges or platforms. (5) Subsection (2) does not apply to: (a) curtains classified under tariff heading 6303; and (b) all towels, towelling and towelling products. (a) curtains classified under tariff heading 6303; and (b) all towels, towelling and towelling products. Conditions (6) Item 54 applies to those goods covered by paragraph (2)(a) subject to both of the following conditions: (a) the goods are wholly or in chief part by weight of materials traditionally used in the production of handicrafts; (b) the goods have an artistic or decorative character comparable with traditional handicrafts of the country in which the goods were made. (a) the goods are wholly or in chief part by weight of materials traditionally used in the production of handicrafts; (b) the goods have an artistic or decorative character comparable with traditional handicrafts of the country in which the goods were made. (7) Item 54 applies to those goods covered by paragraphs (2)(a), (2)(b) and (2)(g) subject to the condition that those goods were made by one or more of the following processes of production: (a) by hand; (b) by non-mechanical, non-powered tools held in the hand; (c) produced on hand-powered or foot-powered machines. (a) by hand; (b) by non-mechanical, non-powered tools held in the hand; (c) produced on hand-powered or foot-powered machines. (8) Item 54 applies to those goods covered by paragraphs (2)(d) to (f) subject to the condition that those goods are made by one or both of the following processes of production: (a) by hand; (b) by non-mechanical, non-powered tools held in the hand. (a) by hand; (b) by non-mechanical, non-powered tools held in the hand. | 74 Goods for use in connection with the FIFA Women's World Cup Australia New Zealand 2023 (item 59): By-law (1) This section may be cited as Customs By-law No. 2320518. Prescribed goods (2) For the purposes of item 59, goods (other than excise-equivalent goods) for use in Australia in connection with the Fédération Internationale de Football Association (FIFA) Women's World Cup Australia New Zealand 2023 are goods to which that item applies. Note: Goods classified to a tariff subheading listed in clause 1 of Schedule 1 to the Customs Regulation 2015 are excise-equivalent goods. Note: Goods classified to a tariff subheading listed in clause 1 of Schedule 1 to the Customs Regulation 2015 are excise-equivalent goods. Conditions (3) Item 59 applies to those goods covered by subsection 2 subject to all of the following conditions: (a) the goods are imported by any one of the following: (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (b) for a person or body covered in subparagraph (a)(v)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported between 1 January 2023 and 31 December 2028; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. (a) the goods are imported by any one of the following: (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (b) for a person or body covered in subparagraph (a)(v)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported between 1 January 2023 and 31 December 2028; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. Interpretative provisions (4) In this section: FIFA subsidiary means any entity in which FIFA, directly and/or indirectly, owns at least 50.1% of its capital or voting interest as well as subsidiaries of any such entity in which FIFA and/or such entity owns at least 50.1% of the capital or voting interest, regardless of whether such entity is resident inside or outside of Australia. Definitions (9) In this section: Developing Country has the same meaning as in the Customs Tariff Act 1995 . Customs By-law No. 1301117 | 1 The whole of the instrument: Repeal the instrument. Customs By-law No. 1325719 | 2 The whole of the instrument: Repeal the instrument. Customs By-law No. 1700334 | 3 The whole of the instrument: Repeal the instrument. Name Registration Commencement Application, saving and transitional provisions Customs By-Laws 2023 29 March 2023 ( F2023L00366 ) Pt 1 and anything else in this instrument not elsewhere covered by this table: 30 March 2023 (s 2(1) item 1) Pt 2-16: 1 April 2023 (s 2(1) item 2) Sch 1: End of 31 March 2023 (s 2(1) item 3) — Customs Amendment (Goods of Low Value) By-Law 2023 1 June 2023 ( F2023L00659 ) 2 June 2023 (s 2(1) item 1) — Customs Legislation Amendment (Status of Forces Agreement) By-Laws 2023 3 July 2023 ( F2023L00946 ) s 1 to 4 and anything else in this instrument not elsewhere covered by this table: 4 July 2023 (s 2(1) item 1) Sch 1 item 10 (s 2(1) item 2) — 10 July 2023 ( F2023L00996 ) Sch 1: 11 July 2023 (s 2(1) items 1, 2) Note: Sch 1 item 2 could not commence on 1 January 2023 as the Customs By-Laws 2023 had not been made on that date. The item commenced on the day after registration (see paragraph 12(1)(a) of the Legislation Act 2003). — Provision affected How affected s 2 rep LA s 48D s 4 rep LA s 48C s 17 rep F2023L00946 s 18 rep F2023L00946 s 19 rep F2023L00946 s 20 rep F2023L00946 s 21 rep F2023L00946 s 22 rep F2023L00946 s 27A rep F2023L00996 Schedule 1 rep LA s 48C s 36 am F2023L00659 s 74 rep F2023L00996 Schedule 1 rep LA s 48C", "Related_Explanatory_Statements": "LI 2023/38 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202338C3/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2023/38", "Title": "Customs By-Laws 2023", "Enabling_Act": "Customs Act 1901", "Document_Type": "Customs By-Laws 2023 – Compilation No. 4 (Superseded)", "Topic_Category": "Repealed or archived > Customs > By-laws > 2023", "Date_of_Issue": "28 March 2023", "Signatory": "Alison Neil Delegate of the Comptroller-General of Customs", "Registration_Number": "F2023C01086", "Registration_Date": "7 December 2023", "Body": "1 Name: This instrument is the Customs By-Laws 2023. | 3 Authority: This instrument is made under section 271 of the Customs Act 1901. | 5 Interpretation: Note: A number of expressions used in this instrument are defined in subsection 4(1) of the Act, including the following: (a) aircraft; (b) arrival; (c) coastal area; (d) container; (e) days; (f) documents; (g) duty; (h) excise-equivalent goods; (i) goods; (j) month; and (k) ship. (a) aircraft; (b) arrival; (c) coastal area; (d) container; (e) days; (f) documents; (g) duty; (h) excise-equivalent goods; (i) goods; (j) month; and (k) ship. (1) In this instrument: Act means the Customs Act 1901 . Collector has the same meaning as in subsection 8(1) of the Act. item means an item in Schedule 4 to the Customs Tariff Act 1995 . security, in relation to goods, means the security given in relation to the goods under section 42 of the Act to, and to the satisfaction of, a Collector by the importer of the goods. value, in relation to goods, means the customs value of the goods worked out or determined in accordance with Division 2 of Part VIII of the Act. (2) In this instrument: (a) a reference to a tariff heading or a tariff subheading is a reference to a heading or subheading, as the case may be, in Schedule 3 to the Customs Tariff Act 1995; and (b) a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule. (a) a reference to a tariff heading or a tariff subheading is a reference to a heading or subheading, as the case may be, in Schedule 3 to the Customs Tariff Act 1995; and (b) a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule. | 6 Application in relation to Customs Tariff proposals: (1) This instrument prescribes goods for the purposes of items: (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. (2) A reference in this instrument to a provision of the Customs Tariff Act 1995 (whether or not the provision is an item in Schedule 4 to that Act) includes a reference to that provision: (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. Note: A provision of the Customs Tariff Act 1995 which may be proposed to be altered by a Customs Tariff alteration could, for example, include a tariff heading or a tariff subheading. (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. Note: A provision of the Customs Tariff Act 1995 which may be proposed to be altered by a Customs Tariff alteration could, for example, include a tariff heading or a tariff subheading. Part 2—Goods of a scientific, educational or cultural kind | 7 Scientific goods imported covered by an international agreement or arrangement (item 1): By-law (1) This section may be cited as Customs By-law No. 2300021. Prescribed goods (2) For the purposes of item 1, goods to which that item applies are goods for which both of the following apply: (a) the goods are of a scientific nature; and (b) the goods are covered by an agreement or arrangement to cooperate in the field of science and technology between the Government of Australia and the government of another country or other countries. (a) the goods are of a scientific nature; and (b) the goods are covered by an agreement or arrangement to cooperate in the field of science and technology between the Government of Australia and the government of another country or other countries. Conditions (3) Item 1 applies to those goods covered by subsection (2) subject to the following conditions: (a) the Collector has approved in writing: (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or (b) the agreement or arrangement referred to in paragraph (2)(b) provides that the goods be allowed a free rate of customs duty upon importation into Australia. (a) the Collector has approved in writing: (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or (b) the agreement or arrangement referred to in paragraph (2)(b) provides that the goods be allowed a free rate of customs duty upon importation into Australia. (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or | 8 Goods to which Florence Agreement or Protocol applies (item 3): By-law (1) This section may be cited as Customs By-law No. 2300022. Prescribed goods (2) For the purposes of item 3, each of the following goods are goods to which that item applies: (a) microforms; (b) patterns, models and wall charts; (c) film. (a) microforms; (b) patterns, models and wall charts; (c) film. Conditions (3) Item 3 applies to those goods covered by paragraph (2)(b) subject to the condition that those goods are to be used exclusively for demonstrational purposes. Definitions (4) In this section: Florence Agreement means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Lake Success on 22 November 1950. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). microforms means an arrangement of images that are substantially reduced in size from the original form. Protocol means the Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials of 22 November 1950, done at Nairobi on 26 November 1976. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). 9 Calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter (item 4) By-law (1) This section may be cited as Customs By-law No. 2300086. Prescribed goods (2) For the purposes of item 4, each of the following goods are goods to which that item applies: (a) documents that are either: (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (b) overseas travel literature or printed matter; (c) any of the following technical materials: (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; (d) blank Admission Temporaire/Temporary Admission (ATA) carnets; (e) paper catalogues or paper price lists. (a) documents that are either: (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (b) overseas travel literature or printed matter; (c) any of the following technical materials: (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; (d) blank Admission Temporaire/Temporary Admission (ATA) carnets; (e) paper catalogues or paper price lists. (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; Conditions (3) Item 4 applies to those goods covered by paragraph (2)(a) subject to both of the following conditions: (a) the goods are to be for free distribution in Australia; (b) the goods do not contain more than 25% private commercial advertising. (a) the goods are to be for free distribution in Australia; (b) the goods do not contain more than 25% private commercial advertising. (4) Item 4 applies to those goods covered by paragraph (2)(b) subject to all of the following conditions: (a) the goods are designed for general publicity purposes for the chief purpose of encouraging the public to visit a foreign country; (b) the goods have no more than incidental references to Australia or Australian persons; (c) the goods are issued by overseas travel principals or their agents; (d) the goods are to be for free distribution in Australia; (e) the goods do not contain more than 25% private commercial advertising. (a) the goods are designed for general publicity purposes for the chief purpose of encouraging the public to visit a foreign country; (b) the goods have no more than incidental references to Australia or Australian persons; (c) the goods are issued by overseas travel principals or their agents; (d) the goods are to be for free distribution in Australia; (e) the goods do not contain more than 25% private commercial advertising. (5) Item 4 applies to those goods covered by paragraph (2)(c) subject to both of the following conditions: (a) the goods are sent to accredited representatives or correspondents appointed by national official tourist agencies; (b) the goods are not for distribution. (a) the goods are sent to accredited representatives or correspondents appointed by national official tourist agencies; (b) the goods are not for distribution. (6) Item 4 applies to those goods covered by paragraph (2)(d) subject to the condition that those goods have been prepared in accordance with the Convention on Temporary Admission, including Annex A – Annex concerning Temporary Admission Papers (ATA Carnets and CPD Carnets), done at Istanbul on 26 June 1990. Note: The Convention, including Annex A, is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Convention, including Annex A, is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (7) Item 4 applies to those goods covered by paragraph (2)(e) subject to all of the following conditions: (a) the goods relate exclusively to goods or services of a country other than Australia; (b) the goods are designed for international distribution; (c) the goods are not directed specifically at Australian consumption. (a) the goods relate exclusively to goods or services of a country other than Australia; (b) the goods are designed for international distribution; (c) the goods are not directed specifically at Australian consumption. Definitions (8) In this section: catalogues include: (a) individual leaflets, each advertising a single article, which have been permanently fastened together (including fastening by means of hinged binders or staples) to give them the appearance of a catalogue; and (b) publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. price lists include publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. (a) individual leaflets, each advertising a single article, which have been permanently fastened together (including fastening by means of hinged binders or staples) to give them the appearance of a catalogue; and (b) publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. 10 Calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter subject to specified international conventions (item 4) By-law (1) This section may be cited as Customs By-law No. 2300087. Prescribed goods (2) For the purposes of item 4, each of the following goods are goods to which that item applies: (a) the goods; (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (b) the goods: (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). (a) the goods; (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (b) the goods: (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). Conditions (3) Item 4 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the Collector has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; (b) the goods are imported for use at, or in relation to the event. (a) the Collector has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; (b) the goods are imported for use at, or in relation to the event. (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; Definitions (4) In this section: Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events means the Annex of the same name, done at Istanbul on 26 June 1990, to the Convention of Temporary Admission, done at Istanbul on 26 June 1990. Note: The Annex is in Australian Treaty Series 1997 No. 22 ([1997] ATS 22) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events means the Convention of the same name, done at Brussels on 8 June 1961. Note: The Convention is in Australian Treaty Series 1963 No. 2 ([1963] ATS 2) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). | 11 Theatrical costumes or props (item 8): By-law (1) This section may be cited as Customs By-law No. 2300023. Prescribed goods (2) For the purposes of item 8, each of the following goods are goods to which that item applies: (a) theatrical costumes; (b) theatrical props made of metal. (a) theatrical costumes; (b) theatrical props made of metal. Conditions (3) Item 8 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods are for use in theatrical representations; (b) the goods are to be exported from Australia within six months of their importation or a further period specified in writing by a Collector; (c) evidence of the exportation of the goods is provided to the Collector. (a) the goods are for use in theatrical representations; (b) the goods are to be exported from Australia within six months of their importation or a further period specified in writing by a Collector; (c) evidence of the exportation of the goods is provided to the Collector. | 12 Traditional costumes (item 8): By-law (1) This section may be cited as Customs By-law No. 2300024. Prescribed goods (2) For the purposes of item 8, goods to which that item applies are traditional costumes that: (a) are authentic in design; and (b) are made from traditional materials in the country of the tradition's origin. (a) are authentic in design; and (b) are made from traditional materials in the country of the tradition's origin. Conditions (3) Item 8 applies to those goods covered by subsection (2) subject to the condition that those goods are to be imported by groups established for the purpose of performing in those traditional costumes. Part 3—Goods for international bodies or persons or goods relating to offshore areas 13 Goods for the official use of an international organisation or for the official or personal use of an official of such an international organisation (item 9) By-law (1) This section may be cited as Customs By-law No. 2300104. Prescribed goods (2) For the purposes of paragraph (a) of item 9, subject to subsection (3), goods owned by one of the following organisations at the time they are entered for home consumption are goods to which that item applies: (a) Australian-American Educational Foundation; (b) Commission for the Conservation of Southern Bluefin Tuna. (a) Australian-American Educational Foundation; (b) Commission for the Conservation of Southern Bluefin Tuna. (3) Subsection (2) does not apply to excise-equivalent goods. (4) For the purposes of paragraph (b) of item 9, subject to subsection (5), goods for which both of the following apply are goods to which that item applies: (a) the goods are furniture, personal or household effects; (b) the goods are owned by an official of the Commission for the Conservation of Southern Bluefin Tuna at the time they are entered for home consumption. (a) the goods are furniture, personal or household effects; (b) the goods are owned by an official of the Commission for the Conservation of Southern Bluefin Tuna at the time they are entered for home consumption. (5) Subsection (4) does not apply to goods: (a) that are excise-equivalent goods; or (b) that are motor vehicles. (a) that are excise-equivalent goods; or (b) that are motor vehicles. Conditions (6) Item 9 applies to those goods covered by subsection (2) subject to the condition that those goods are for the official use of that organisation. (7) Item 9 applies to those goods covered by subsection (4) subject to both of the following conditions: (a) the goods are for the official or personal use of the official; and (b) the goods were imported within: (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. (a) the goods are for the official or personal use of the official; and (b) the goods were imported within: (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. 14 Goods the subject of inter-governmental agreement or arrangement that are for the official use of foreign governments (item 10) By-law (1) This section may be cited as Customs By-law No. 2300025. Prescribed goods (2) For the purposes of item 10, goods to which that item applies are goods for which both of the following apply: (a) the goods are the subject of an agreement or arrangement between the Government of Australia and the government of another country; and (b) the agreement or arrangement provides that the goods be allowed a free rate of customs duty upon importation into Australia. (a) the goods are the subject of an agreement or arrangement between the Government of Australia and the government of another country; and (b) the agreement or arrangement provides that the goods be allowed a free rate of customs duty upon importation into Australia. Conditions (3) Item 10 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (b) the goods are for the official use of that government; (c) the goods are not to be used for the purposes of trade. (a) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (b) the goods are for the official use of that government; (c) the goods are not to be used for the purposes of trade. 15 Goods approved by the Minister that are goods for the official use of foreign governments (item 10) By-law (1) This section may be cited as Customs By-law No. 2300026. Prescribed goods (2) For the purposes of item 10, goods approved by the Minister before importation, are goods to which that item applies. Conditions (3) Item 10 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the Minister has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; (b) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (c) the goods are for the official use of that government; (d) the goods are not to be used for the purposes of trade. (a) the Minister has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; (b) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (c) the goods are for the official use of that government; (d) the goods are not to be used for the purposes of trade. (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; 16 Goods for use by or for sale to persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country (item 11) By-law (1) This section may be cited as Customs By-law No. 2300027. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) goods for sale by commissaries; and (b) goods for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country. (a) goods for sale by commissaries; and (b) goods for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country. Conditions (3) Item 11 applies to those goods covered by subsection (2) subject to the condition that those goods are not to be sold or otherwise disposed of by or on behalf of a person referred to in that subsection to a person not referred to in that subsection. | 23 Goods for the official use of a Trade Commissioner of any country (item 12): By-law (1) This section may be cited as Customs By-law No. 2300040. Prescribed goods (2) For the purposes of item 12, goods, other than the following goods, are goods to which that item applies: (a) alcoholic beverages; (b) tobacco products; (c) motor vehicles; (d) aircraft; (e) seacraft. (a) alcoholic beverages; (b) tobacco products; (c) motor vehicles; (d) aircraft; (e) seacraft. Conditions (3) Item 12 applies to those goods covered by paragraph (2)(a) subject to the condition that, at the time they are entered for home consumption, the goods are for the official use of a Trade Commissioner of any country. 24 Goods for use by traditional inhabitants under the Torres Strait Treaty in the performance of traditional activities in, or in the vicinity of, the Protected Zone (item 13) By-law (1) This section may be cited as Customs By-law No. 2300041. Prescribed goods (2) For the purposes of item 13, goods to which that item applies are goods for the use by traditional inhabitants of the area covered by the Torres Strait Treaty in the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone. Conditions (3) Item 13 applies to those goods covered by subsection (2) subject to the condition that the goods are imported by traditional inhabitants of the area covered by the Torres Strait Treaty. Definitions (4) In this section: area in the vicinity of the Protected Zone means the area bounded by the line commencing at the point of Latitude 10°30'S, Longitude 144°10'E, and running: (a) from there west along the parallel of Latitude 10°30'S to its intersection with the meridian of Longitude 141°20'E; and (b) from there north along that meridian to its intersection with the parallel of Latitude 10°28'S; and (c) from there east along that parallel to its intersection with the meridian of Longitude 144°10'E; and (d) from there south along that meridian to the point of commencement. Protected Zone means the zone established under Article 10 of the Torres Strait Treaty, being the area bounded by the line described in Annex 9 to that Treaty. traditional activities includes the following activities: (a) activities on land, including gardening, collection of food and hunting; (b) activities on water, including traditional fishing; (c) religious and secular ceremonies or gatherings for social purposes, for example, marriage celebrations and settlements of disputes; (d) barter and market trade. traditional inhabitant means an Australian citizen who is a Torres Strait Islander that: (a) lives in the Protected Zone or the adjacent coastal area of Australia; and (b) maintains traditional customary associations with areas or features in, or in the vicinity of, the Protected Zone, in relation to their subsistence or livelihood or social, cultural or religious activities. Torres Strait Treaty means the Treaty between Australia and the Independent State of Papua New Guinea concerning Sovereignty and Maritime Boundaries in the area between the two Countries, including the area known as Torres Strait, and Related Matters, done at Sydney on 18 December 1978. Note: The Treaty is in Australian Treaty Series 1985 No. 4 ([1985] ATS 4) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (a) from there west along the parallel of Latitude 10°30'S to its intersection with the meridian of Longitude 141°20'E; and (b) from there north along that meridian to its intersection with the parallel of Latitude 10°28'S; and (c) from there east along that parallel to its intersection with the meridian of Longitude 144°10'E; and (d) from there south along that meridian to the point of commencement. (a) activities on land, including gardening, collection of food and hunting; (b) activities on water, including traditional fishing; (c) religious and secular ceremonies or gatherings for social purposes, for example, marriage celebrations and settlements of disputes; (d) barter and market trade. (a) lives in the Protected Zone or the adjacent coastal area of Australia; and (b) maintains traditional customary associations with areas or features in, or in the vicinity of, the Protected Zone, in relation to their subsistence or livelihood or social, cultural or religious activities. Part 4—Goods that are personal effects 25 Goods imported by members of the forces of Canada or the United Kingdom (paragraph (d) of item 15) By-law (1) This section may be cited as Customs By-law No. 2300091. Prescribed goods (2) For the purposes of item 15, motor vehicles are goods to which that item applies. Conditions (3) Item 15 applies to those goods covered by subsection (2) subject to the following conditions: (a) the motor vehicle was imported by a member of the forces (the relevant forces) of: (i) Canada; or (ii) the United Kingdom; and (b) either of subsection (4) or (5) apply in relation to the motor vehicle. (a) the motor vehicle was imported by a member of the forces (the relevant forces) of: (i) Canada; or (ii) the United Kingdom; and (b) either of subsection (4) or (5) apply in relation to the motor vehicle. (i) Canada; or (ii) the United Kingdom; and (4) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member of the relevant forces during the period of six months ending on the day the member first departed for Australia; and (b) the motor vehicle remains in the use, ownership and possession of: (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; during the period of two years beginning on the day after the motor vehicle was imported. (a) the motor vehicle was owned and used outside Australia by the member of the relevant forces during the period of six months ending on the day the member first departed for Australia; and (b) the motor vehicle remains in the use, ownership and possession of: (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; during the period of two years beginning on the day after the motor vehicle was imported. (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle is for the personal use of: (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (b) the motor vehicle is exported within: (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (a) the motor vehicle is for the personal use of: (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (b) the motor vehicle is exported within: (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. Definitions (6) In this section: member of the Forces of Canada means a person belonging to the land, sea or air armed services of that country temporarily serving in Australia under arrangements agreed on by the Government of Australia and the Government of Canada. member of the Forces of the United Kingdom means a person belonging to the land, sea or air armed services of those countries temporarily serving in Australia under arrangements agreed on by the Government of Australia and the Government of the United Kingdom. Part 5—Goods that are returned to Australia 26 Repair, renovation, alteration and other similar processes covered by the Australia-Chile Free Trade Agreement (item 16) By-law (1) This section may be cited as Customs By-law No. 2300042. Prescribed goods (2) For the purposes of item 16, goods covered by Article 3.7 of Chapter 3 of the Australia-Chile Free Trade Agreement, done at Canberra on 30 July 2008, are goods to which that item applies. Note: The Agreement is in Australian Treaty Series 2009 No. 6 ([2009] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Agreement is in Australian Treaty Series 2009 No. 6 ([2009] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). 27 Repair, renovation, alteration and other similar processes covered by the Australia-United States Free Trade Agreement (item 16) By-law (1) This section may be cited as Customs By-law No. 2300043. Prescribed goods (2) For the purposes of item 16, goods covered by Article 2.6 of Chapter 2 of the Australia-US Free Trade Agreement, done at Washington DC on 18 May 2004, are goods to which that item applies. Note: The Agreement is in Australian Treaty Series 2005 No. 1 ([2005] ATS 1) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Agreement is in Australian Treaty Series 2005 No. 1 ([2005] ATS 1) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). | 27A Goods returned in an unaltered condition (item 17): By-law (1) This section may be cited as Customs By-law No. 2300145. Prescribed goods (2) For the purposes of item 17, each of the following goods (other than those set out in subsection (3)) are goods to which that item applies: (a) goods that were produced in Australia; (b) goods for which duties of the Commonwealth were paid when first imported into Australia. (a) goods that were produced in Australia; (b) goods for which duties of the Commonwealth were paid when first imported into Australia. (3) For the purposes of subsection (2), the application of item 17 does not include goods in respect of which: (a) that, at a time before they were exported, were excisable goods in respect of which excise duty has not been paid; (b) any duties of the Commonwealth were payable at, or prior to, the date of exportation but which have not been paid; (c) a drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth. (a) that, at a time before they were exported, were excisable goods in respect of which excise duty has not been paid; (b) any duties of the Commonwealth were payable at, or prior to, the date of exportation but which have not been paid; (c) a drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth. Conditions (4) Item 17 applies to those goods covered by subsection (2) subject to the condition that the goods were exported from Australia and are returned in an unaltered condition, and were not subject to treatment, repair, renovation, alteration, or any other processes. Interpretative provisions (5) In this section: excise duty means a duty payable under the Excise Tariff Act 1921 . excisable goods has the same meaning as in the Excise Act 1901 . (6) For the purposes of this section, 'repair' does not include repairs undertaken for the preservation or maintenance of the goods. 28 Goods temporarily exported from Australia to the Australian Antarctic Territory or Heard Island and McDonald Islands (item 17) By-law (1) This section may be cited as Customs By-law No. 2300044. Prescribed goods (2) For the purposes of item 17, goods that were exported from Australia, on a temporary basis, to the Australian Antarctic Territory, or the Territory of Heard Island and McDonald Islands, are goods to which that item applies. Conditions (3) Item 17 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are returned and have not been subject to any treatment, repair, renovation, alteration or any other process since their export; (b) item 17A of Schedule 4 to the Customs Tariff Act 1995 does not apply to the goods. (a) the goods are returned and have not been subject to any treatment, repair, renovation, alteration or any other process since their export; (b) item 17A of Schedule 4 to the Customs Tariff Act 1995 does not apply to the goods. 29 Goods exported from Australia for repair or renovation and returned after repair or renovation or part of a batch repair process to replace goods exported from Australia for repair or renovation (item 20) By-law (1) This section may be cited as Customs By-law No. 2300045. Prescribed goods (2) For the purposes of item 20, each of the following are goods to which that item applies: (a) goods that have been exported from Australia for repair or renovation and returned after repair or renovation; (b) goods that are part of a batch repair process to replace goods exported from Australia for repair or renovation. (a) goods that have been exported from Australia for repair or renovation and returned after repair or renovation; (b) goods that are part of a batch repair process to replace goods exported from Australia for repair or renovation. Conditions (3) Item 20 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the returned goods have not been subject to any process other than that required to effect the repair or renovation; (b) the returned goods are not new or upgraded versions of the exported goods; (c) the exported goods have not reached the end of their effective operational life; (d) item 16, 18 or 19 of Schedule 4 to the Customs Tariff Act 1995 do not apply to the returned goods; (e) the duty on the returned goods is worked out by reference to a percentage of the value of the goods under a Schedule to the Customs Tariff Act 1995 referred to in paragraph (d) of the description of goods in item 20 of Schedule 4 to that Act. (a) the returned goods have not been subject to any process other than that required to effect the repair or renovation; (b) the returned goods are not new or upgraded versions of the exported goods; (c) the exported goods have not reached the end of their effective operational life; (d) item 16, 18 or 19 of Schedule 4 to the Customs Tariff Act 1995 do not apply to the returned goods; (e) the duty on the returned goods is worked out by reference to a percentage of the value of the goods under a Schedule to the Customs Tariff Act 1995 referred to in paragraph (d) of the description of goods in item 20 of Schedule 4 to that Act. Interpretative provisions (4) In this section: batch repair process means a system of repairing or renovating goods whereby defective goods are exchanged for identical goods which have already undergone repair or renovation. (5) Without limiting paragraph (3)(c), goods that have reached the end of their effective operational life includes if the goods are worn out or are not otherwise capable of being repaired or renovated. Part 6—Goods that are to be exported to Australia | 30 Repaired Australian goods for re-exportation (item 21): By-law (1) This section may be cited as Customs By-law No. 2300046. Prescribed goods (2) For the purposes of item 21, goods made in Australia that have been returned to Australia for repair or alteration are goods to which that item applies. Conditions (3) Item 21 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are imported for repair or alteration; (b) the goods are to be exported from Australia after their repair or alteration. (a) the goods are imported for repair or alteration; (b) the goods are to be exported from Australia after their repair or alteration. | 31 Goods imported on or in reusable containers (item 22): By-law (1) This section may be cited as Customs By-law No. 2300092. Prescribed goods (2) For the purposes of item 22, each of the following goods are goods to which that item applies: (a) reusable containers (other than those covered by subsection (3)); and (b) goods imported on or in reusable containers. (a) reusable containers (other than those covered by subsection (3)); and (b) goods imported on or in reusable containers. (3) For subsection (2)(a), item 22 does not apply to containers that are required to be classified with the goods with which they are imported, by application of rule 5(b) of the General Rules for the Interpretation of the Harmonized System, as contained in Schedule 2 to the Customs Tariff Act 1995. Conditions (4) Item 22 applies to those goods covered by subsection (2)(a) subject to all of the following conditions: (a) the reusable containers will be exported within 12 months after they are entered for home consumption; (b) the reusable containers are only used for any of the following purposes, in relation to the goods with which they were imported: (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; (c) the goods are under security. (a) the reusable containers will be exported within 12 months after they are entered for home consumption; (b) the reusable containers are only used for any of the following purposes, in relation to the goods with which they were imported: (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; (c) the goods are under security. (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; 32 Compressed or liquefied gases imported or in refillable containers of iron, steel or similar containers of base metals (item 22) By-law (1) This section may be cited as Customs By-law No. 2300047. Prescribed goods (2) For the purposes of item 22, each of the following goods are goods to which that item applies: (a) compressed or liquefied gas; (b) a container designed to be refilled, or a kind classified under heading 7311 of Schedule 3, and similar containers of base metal. (a) compressed or liquefied gas; (b) a container designed to be refilled, or a kind classified under heading 7311 of Schedule 3, and similar containers of base metal. Definitions (3) In this section: base metal has the same meaning as in Schedule 3 to the Customs Tariff Act 1995. Note: The expression base metal is defined in Note 3 to Section XV of Schedule 3 to the Customs Tariff Act 1995. refillable container means a container that: (a) is designed to be refilled; and (b) is either: (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. (a) is designed to be refilled; and (b) is either: (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. Part 7—Goods that are donations or bequests 33 Goods donated or bequeathed for disaster relief purposes by persons or companies outside Australia (item 23) By-law (1) This section may be cited as Customs By-law No. 2300048. Prescribed goods (2) For the purposes of item 23, goods to which that item applies are donated or bequeathed goods for which all of the following applies: (a) by a person, company or organisation resident or established outside Australia; and (b) to an organisation established in Australia that is: (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and (c) for purposes in connection with disaster relief. (a) by a person, company or organisation resident or established outside Australia; and (b) to an organisation established in Australia that is: (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and (c) for purposes in connection with disaster relief. (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and Conditions (3) Item 23 applies to those goods covered by subsection (2) subject to the condition that those goods must not be: (a) sold; (b) traded; (c) exchanged; (d) hired out; or (e) used for any other commercial activities in Australia. (a) sold; (b) traded; (c) exchanged; (d) hired out; or (e) used for any other commercial activities in Australia. Definitions (4) In this section: disaster means an event or circumstance that has been declared to be a disaster by, or with the approval of, a Minister of the Commonwealth or of a State or Territory under a law of the Commonwealth or of a State or Territory. | 34 Goods donated or bequeathed to the public or a public institution (item 23): By-law (1) This section may be cited as Customs By-law No. 2300049. Prescribed goods (2) For the purposes of item 23, goods that have been donated or bequeathed to the public, or a public institution, are goods to which that item applies. Conditions (3) Item 23 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods do not serve similar functions to goods that are produced in Australia; (b) the goods do not serve similar functions to goods that are capable of being produced in Australia by any person in the normal course of business; (c) the goods are not substitutable for other goods that are produced in Australia by any person in the ordinary course of business. (a) the goods do not serve similar functions to goods that are produced in Australia; (b) the goods do not serve similar functions to goods that are capable of being produced in Australia by any person in the normal course of business; (c) the goods are not substitutable for other goods that are produced in Australia by any person in the ordinary course of business. Part 8—Goods that are trophies, decorations, medallions, certificates or prizes | 35 Trophies, decorations, medallions, certificates or prizes (item 25): By-law (1) This section may be cited as Customs By-law No. 2300050. Prescribed goods (2) For the purposes of paragraph (a) of item 25, each of the following are goods to which that paragraph of the item applies: (a) the goods are trophies won outside of Australia in competition; and (b) the trophies are appliances or articles of a kind used in an office or the household. (a) the goods are trophies won outside of Australia in competition; and (b) the trophies are appliances or articles of a kind used in an office or the household. (3) For the purposes of paragraph (b) of item 25, goods that are decorations, medallions or certificates awarded outside of Australia are goods to which that paragraph of the item applies. (4) For the purposes of paragraph (c) of item 25, each of the following are goods to which that paragraph of the item applies: (a) the goods are trophies or prizes sent by donors resident outside Australia; and (b) the goods were sent either: (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (c) the goods are of a kind which are suitable for display on: (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. (a) the goods are trophies or prizes sent by donors resident outside Australia; and (b) the goods were sent either: (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (c) the goods are of a kind which are suitable for display on: (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. Conditions (5) Item 25 applies to those goods covered by subsections (2), (3) and (4) subject to the condition that those goods are not of an advertising nature. Part 9—Goods of low value | 36 Goods of low value (item 26): By-law (1) This section may be cited as Customs By-law No. 2300079. Prescribed goods and value (2) For the purposes of item 26, goods (other than the goods referred to in subsection (3)) the value of which is less than $1000.01 are goods to which that item applies. (3) Section (2) does not include any of the following goods: (a) tobacco, tobacco products or alcoholic beverages; (a) goods imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia; (b) goods forming part of a bulk order. (a) tobacco, tobacco products or alcoholic beverages; (a) goods imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia; (b) goods forming part of a bulk order. | 37 Samples (item 27): By-law (1) This section may be cited as Customs By-law No. 2300093. Prescribed goods (2) For the purposes of item 27, goods that are samples of any of the following kinds are goods to which that item applies: (a) goods that: (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (b) accessories or ornaments for clothing that: (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (c) non-consumable goods, without mutilation, where one sample of any one line is imported of a value of no more than $2 each (or each set); (d) consumable goods that are destroyed on eating or drinking, testing or analysis or similar and that have a value: (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (e) goods that: (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (f) goods of: (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (a) goods that: (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (b) accessories or ornaments for clothing that: (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (c) non-consumable goods, without mutilation, where one sample of any one line is imported of a value of no more than $2 each (or each set); (d) consumable goods that are destroyed on eating or drinking, testing or analysis or similar and that have a value: (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (e) goods that: (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (f) goods of: (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (3) For the purposes of subparagraph (2)(a)(ii), the forms of mutilation for goods are set out in the following table. Acceptable forms of mutilation for the goods listed Item Prescribed goods Forms of mutilation covered for those goods 1 China or glass A sliver in a prominent place is chipped on each article. 2 Footwear The sole is completely perforated to the extent that the footwear is no longer suitable for wear, but still suitable for demonstration purposes. 3 Paper products Either or both of the following: (a) The paper is indelibly marked with the wording \"Specimen;\" (b) other suitable words are included on the paper in a prominent place on each article so as to render them unserviceable. 4 Clothing Any of the following: (a) the article is mutilated by 0.5 cm perforations each 30 cm in either a horizontal or vertical direction, or by cutting in a more severe manner; (b) the clothing is indelibly marked with the word \"Sample\" or other suitable words in a prominent place on each article so as to make them unserviceable. 5 Any goods The goods have been mutilated in a form that renders the goods useless except for use as a sample. (a) The paper is indelibly marked with the wording \"Specimen;\" (b) other suitable words are included on the paper in a prominent place on each article so as to render them unserviceable. (a) the article is mutilated by 0.5 cm perforations each 30 cm in either a horizontal or vertical direction, or by cutting in a more severe manner; (b) the clothing is indelibly marked with the word \"Sample\" or other suitable words in a prominent place on each article so as to make them unserviceable. (4) In this section: Istanbul Convention means the Agreement on the Convention of Temporary Admission, done at Istanbul on 26 June 1990. Note: The Convention is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Part 10—Goods for persons with disabilities | 38 Assistive equipment for persons with disabilities (item 28): By-law (1) This section may be cited as Customs By-law No. 2300094. Prescribed goods (2) For the purposes of item 28, each of the following are goods to which that item applies: (a) goods that are pedestrian safety equipment and are either: (i) braille tiles; or (ii) braille road rivets; (b) goods that are reading machines and are capable of converting printed matter into either: (i) tactile images; or (ii) speech; (c) goods that are reading systems and that are capable of scanning printed matter and reproducing the enlarged text on a screen; (d) goods that are sound reproducers and sound recorders. (a) goods that are pedestrian safety equipment and are either: (i) braille tiles; or (ii) braille road rivets; (b) goods that are reading machines and are capable of converting printed matter into either: (i) tactile images; or (ii) speech; (c) goods that are reading systems and that are capable of scanning printed matter and reproducing the enlarged text on a screen; (d) goods that are sound reproducers and sound recorders. (i) braille tiles; or (ii) braille road rivets; (i) tactile images; or (ii) speech; Conditions (3) Item 28 applies to those goods covered by paragraph (2)(a) subject to the condition that the goods are designed for the blind. (4) Item 28 applies to those goods covered by paragraph (2)(d) subject to each of the following conditions: (a) have a power output (rms) of less than 2.5 W; (b) use a magnetic tape as the recorded or recording medium; (c) are monophonic; (d) are DC or AC/DC operated; (e) are designed for carrying in the hand or on the person; (f) have colour coded, raised symbol control keys; (g) have dual playing speeds. (a) have a power output (rms) of less than 2.5 W; (b) use a magnetic tape as the recorded or recording medium; (c) are monophonic; (d) are DC or AC/DC operated; (e) are designed for carrying in the hand or on the person; (f) have colour coded, raised symbol control keys; (g) have dual playing speeds. Definitions (5) In this section: AC/DC means alternating current/direct current. DC means direct current. RMS means Root Mean Square. | 39 Goods to which Annex E of the Florence Agreement and or Protocol applies (item 29): By-law (1) This section may be cited as Customs By-law No. 2300095. Prescribed goods (2) For the purposes of item 29, goods that are specially designed for the employment or the educational, scientific, social or cultural advancement of persons with disabilities are goods to which that item applies. Conditions (3) Item 29 applies to those goods covered by subsection (2) subject to the condition that those goods are imported directly by an organisation concerned with the welfare, education of, or provision of assistance to persons with disabilities. Definitions (4) In this section: Organisation means: (a) an entity listed in column 1 of subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012; or (b) an organisation approved in writing by the Minister for Industry and Science, in consultation with the Minister for Health, and is not an organisation which is carried on for the purposes of profit or gain. Florence Agreement means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Lake Success on 22 November 1950. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Protocol means the Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials of 22 November 1950, done at Nairobi on 26 November 1976. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (a) an entity listed in column 1 of subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012; or (b) an organisation approved in writing by the Minister for Industry and Science, in consultation with the Minister for Health, and is not an organisation which is carried on for the purposes of profit or gain. (5) For the purposes of this section, goods are taken to be specially designed for persons with disabilities if either: (a) adapting the goods for the disability causes those goods not to be used or unable to be used by persons without disabilities; or (b) the cost to convert the goods for use by persons without disabilities would be prohibitive. (a) adapting the goods for the disability causes those goods not to be used or unable to be used by persons without disabilities; or (b) the cost to convert the goods for use by persons without disabilities would be prohibitive. Part 11—Goods that are textiles, clothing or footwear | 40 Fusible interlining fabrics (item 32): By-law (1) This section may be cited as Customs By-law No. 2300051. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fusible interlining fabrics; and (c) no more than 50%, by weight, of the manmade -fibrecontent- of the fabrics is: (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fusible interlining fabrics; and (c) no more than 50%, by weight, of the manmade -fibrecontent- of the fabrics is: (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used as shoulder or chest padding in the manufacture of coats or formal evening wear shirts. 41 Fabrics for use in the manufacture or repair of hot-air balloon envelopes, parachute canopies or sails (item 32) By-law (1) This section may be cited as Customs By-law No. 2300052. Prescribed goods (2) For the purposes of item 32, goods that are fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515, 5516 or 5903 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture or repair of -hot air balloon envelopes, parachute canopies or sails. | 42 Fabrics for cutting up for the manufacture of hemmed or hemstitched table linen (item 32): By-law (1) This section may be cited as Customs By-law No. 2300053. Prescribed goods (2) For the purposes of item 32, goods that are fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be cut up for the manufacture of either or both of the following: (a) hemmed table linen; (b) hemstitched table linen. (a) hemmed table linen; (b) hemstitched table linen. | 43 Fabrics for use in the manufacture of cummerbunds or neck ties etc. (item 32): By-law (1) This section may be cited as Customs By-law No. 2300096. Prescribed goods (2) For the purposes item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fabrics that are one or more of the following: (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and (c) the goods are less than 20%, by weight, of the fabric is wool. (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fabrics that are one or more of the following: (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and (c) the goods are less than 20%, by weight, of the fabric is wool. (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used (other than as an interlining) in the manufacture of any of the following: (a) cummerbunds; (b) neck ties; (c) sets consisting of a neck tie and a decorative pocket handkerchief made from the same fabric. (a) cummerbunds; (b) neck ties; (c) sets consisting of a neck tie and a decorative pocket handkerchief made from the same fabric. Interpretative provisions (4) For the purposes of this section, the following fabrics are taken not to be printed if the fabrics are: (a) printed with dyes, pigments or colours that are not fast to light or laundering; (b) bearing designs of only a utility nature, not of an ornamental or decorative nature; (c) printed to such a small degree or at such infrequent intervals that, having regard to the remaining area of the fabric, the printing is nominal. (a) printed with dyes, pigments or colours that are not fast to light or laundering; (b) bearing designs of only a utility nature, not of an ornamental or decorative nature; (c) printed to such a small degree or at such infrequent intervals that, having regard to the remaining area of the fabric, the printing is nominal. | 44 Fabrics specially prepared or coated for use in the manufacture of emery cloth (item 32): By-law (1) This section may be cited as Customs By-law No. 2300097. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are classified under tariff heading 5903 or 5907; (b) the goods are fabrics specially prepared or coated for use in the manufacture of emery cloth. (a) the goods are classified under tariff heading 5903 or 5907; (b) the goods are fabrics specially prepared or coated for use in the manufacture of emery cloth. Definitions (3) In this section: emery cloth means fabric coated with one or more of the following abrasive substances, in powdered or granular form: (a) aluminium oxide; (b) garnet; (c) natural emery; (d) silicon carbide. (a) aluminium oxide; (b) garnet; (c) natural emery; (d) silicon carbide. | 45 Fabrics to be impregnated, coated, covered or laminated with permanent plastic (item 32): By-law (1) This section may be cited as Customs By-law No. 2300098. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are fabrics classified under tariff heading 5007, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre. (a) the goods are fabrics classified under tariff heading 5007, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the following conditions: (a) the person who enters the goods for home consumption is to treat the fabrics with plastics, being a permanent plastic addition of at least 30 grams per square metre of fabric; and (b) the treated fabrics are then to be: (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. (a) the person who enters the goods for home consumption is to treat the fabrics with plastics, being a permanent plastic addition of at least 30 grams per square metre of fabric; and (b) the treated fabrics are then to be: (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. Definitions (4) In this section: plastic has the same meaning as in Note 1 to Chapter 39 in Schedule 3 to the Customs Tariff Act 1995 . treat means impregnate, coat, cover or laminate. Measurement of weight per square metre (5) For the purposes of this section, fabric and permanent plastic additions are taken to have a particular weight per square metre if they have that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). 46 Fabrics weighing no more than 510 grams per square metre for use in the manufacture of surgical or adhesive plaster (item 32) By-law (1) This section may be cited as Customs By-law No. 2300099. Prescribed goods (2) For the purposes of item 32, other than the goods referred to in subsection (3), goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5210 or 5211 or under tariff subheading 5212.2; (b) the fabric weighs no more than 510 grams per square metre; (c) the value of the goods is no more than $2.67 per square metre of fabric. (a) the goods are fabrics classified under tariff heading 5210 or 5211 or under tariff subheading 5212.2; (b) the fabric weighs no more than 510 grams per square metre; (c) the value of the goods is no more than $2.67 per square metre of fabric. (3) Subsection (2) does not apply to goods if any of the following applies to the goods: (a) the fabric weighs at least 203 grams per square metre and is woven in: (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (b) the fabric weighs at least 305 grams per square metre and is woven: (i) in a fancy weave; or (ii) from fancy yarns; (c) the fabric is classified under tariff heading 5210 and the fabric weighs at least 120 grams per square metre. (a) the fabric weighs at least 203 grams per square metre and is woven in: (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (b) the fabric weighs at least 305 grams per square metre and is woven: (i) in a fancy weave; or (ii) from fancy yarns; (c) the fabric is classified under tariff heading 5210 and the fabric weighs at least 120 grams per square metre. (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (i) in a fancy weave; or (ii) from fancy yarns; Conditions (4) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are for use in the manufacture of surgical or adhesive plaster. Measurement of weight per square metre (5) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 47 Certain other fabrics for use in the manufacture of surgical or adhesive plaster (item 32): By-law (1) This section may be cited as Customs By-law No. 2300054. Prescribed goods (2) For the purposes of item 32, each of the following goods are goods to which that item applies: (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407 or 5408; and (b) elastomeric fabrics classified under tariff heading 5407 or 5408 weighing more than 510 grams per square metre. (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407 or 5408; and (b) elastomeric fabrics classified under tariff heading 5407 or 5408 weighing more than 510 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are for use in the manufacture of surgical or adhesive plaster. Measurement of weight per square metre (4) For the purposes of this section, fabric and permanent plastic additions are taken to have a particular weight per square metre if they have that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 48 Handkerchiefs imported in packs of at least 60 and not to be put up for retail sale (item 32): By-law (1) This section may be cited as Customs By-law No. 2300055. Prescribed goods (2) For the purposes of item 32, handkerchiefs classified under tariff heading 6213 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are imported in packs containing at least 60 handkerchiefs, of one design (if any) and/or colour; (b) the handkerchiefs are not to be put up for retail sale. (a) the goods are imported in packs containing at least 60 handkerchiefs, of one design (if any) and/or colour; (b) the handkerchiefs are not to be put up for retail sale. 49 Fabrics for use in the manufacture of brassieres, corsets, torsolettes, corselettes or panty girdles (item 32) By-law (1) This section may be cited as Customs By-law No. 2300056. Prescribed goods (2) For the purposes of item 32, each of the following goods are goods to which this item applies: (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; (b) elastomeric fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 weighing more than 510 grams per square metre. (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; (b) elastomeric fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 weighing more than 510 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of any of the following: (a) brassieres; (b) corsets; (c) torsolettes; (d) corselettes; (e) panty girdles. (a) brassieres; (b) corsets; (c) torsolettes; (d) corselettes; (e) panty girdles. Measurement of weight per square metre (4) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 50 Fabrics for use in the manufacture of plush toys (item 32): By-law (1) This section may be cited as Customs By-law No. 2300057. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff subheading 6001.10.00; (b) the goods are synthetic fur fabrics; (c) the fabric weighs at least 700 grams per square metre. (a) the goods are classified under tariff subheading 6001.10.00; (b) the goods are synthetic fur fabrics; (c) the fabric weighs at least 700 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of plush toys. Measurement of weight per square metre (4) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). 51 Fabrics for use as shoulder or chest padding in the manufacture of coats or formal evening wear shirts (item 32) By-law (1) This section may be cited as Customs By-law No. 2300058. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are classified under tariff heading 5210, 5211, 5212, 5903, 6002, 6003, 6004, 6005 or 6006; (b) the goods are fusible interlining fabrics. (a) the goods are classified under tariff heading 5210, 5211, 5212, 5903, 6002, 6003, 6004, 6005 or 6006; (b) the goods are fusible interlining fabrics. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that the goods must be used as shoulder padding or chest padding in the manufacture of either or both of the following: (a) coats; (b) formal evening wear shirts. (a) coats; (b) formal evening wear shirts. 52 Fabrics weighing less than 125 grams per square metre for use in certain manufacturing processes (item 32) By-law (1) This section may be cited as Customs By-law No. 2300100. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) are fabrics classified under tariff heading 5007, 5111, 5112, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre; (a) are fabrics classified under tariff heading 5007, 5111, 5112, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre; Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in any one of the following circumstances: (a) in a clothing factory in the manufacture of any of the following: (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (b) in the manufacture of headwear that, if imported, would be classified under tariff subheading 6505.00.90; (c) if the fabrics are in widths of less than 115 centimetres—for any purpose other than a manufacturing process. (a) in a clothing factory in the manufacture of any of the following: (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (b) in the manufacture of headwear that, if imported, would be classified under tariff subheading 6505.00.90; (c) if the fabrics are in widths of less than 115 centimetres—for any purpose other than a manufacturing process. (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (4) Subsection (3) does not apply to goods that are woven fabrics for use in the manufacture of linings or pocketings, whether or not incorporated in apparel. (5) Paragraph (3)(c) does not apply to goods if the fabric has a value less than $1.50 per square metre and contains filament yarn. Measurement of weight per square metre (6) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 53 Certain fabrics for use other than in the making up of bed linen (item 32): By-law (1) This section may be cited as Customs By-law No. 2300059. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.1; (b) less than 20%, by weight, of the fabric is man-made fibre; (c) less than 20%, by weight, of the fabric is wool. (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.1; (b) less than 20%, by weight, of the fabric is man-made fibre; (c) less than 20%, by weight, of the fabric is wool. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are not to be used in the manufacture of bed linen. Definitions (4) In this section: bed linen includes the following: (a) bed sheeting; (b) pillow cases; (c) bolster cases; (d) continental quilt covers; (e) bed ruffles. pillow case does not include a permanent sheath of a kind used solely or principally as a pillow only after being filled with feathers, kapok, plastic foam or similar stuffing materials. (a) bed sheeting; (b) pillow cases; (c) bolster cases; (d) continental quilt covers; (e) bed ruffles. | 54 Certain fabrics with a raised nap (item 32): By-law (1) This section may be cited as Customs By-law No. 2300060. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.2; (b) less than 20%, by weight, of the fabric is man-made fibre; and (c) less than 20%, by weight, of the fabric is wool; and (d) the fabric has a raised nap on one or both sides; and (e) when tested on an Instron Tensile Testing Machine or similar device, the fabric: (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.2; (b) less than 20%, by weight, of the fabric is man-made fibre; and (c) less than 20%, by weight, of the fabric is wool; and (d) the fabric has a raised nap on one or both sides; and (e) when tested on an Instron Tensile Testing Machine or similar device, the fabric: (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). | 55 Fabrics for use in the manufacture of rainwear, parkas or ski-jackets (item 32): By-law (1) This section may be cited as Customs By-law No. 2300061. Prescribed goods (2) For the purposes of item 32, polyamide fabrics that are coated, covered, impregnated or laminated with artificial plastic materials are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of any of the following: (a) rainwear; (b) parkas; (c) ski jackets. (a) rainwear; (b) parkas; (c) ski jackets. 56 Fabrics for use as fusing lining in the manufacture of collars or cuffs for shirts or blouses (item 32) By-law (1) This section may be cited as Customs By-law No. 2300062. Prescribed goods (2) For the purposes of item 32, fabrics classified under tariff heading 5903 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used as fusing lining in the manufacture of either or both of the following: (a) collars; (b) cuffs; for either or both of the following: (c) shirts; (d) blouses. (a) collars; (b) cuffs; for either or both of the following: (c) shirts; (d) blouses. | 57 Certain carpets and textile floor coverings (item 32): By-law (1) This section may be cited as Customs By-law No. 2300063. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5703; (b) the goods are tufted carpets or other textile floor coverings; (c) the goods were made by non-powered tufting machines operated by being held in the hand. (a) the goods are classified under tariff heading 5703; (b) the goods are tufted carpets or other textile floor coverings; (c) the goods were made by non-powered tufting machines operated by being held in the hand. Part 12—Goods relating to transport 58 Parts of vessels, or materials for use in the construction, modification or repair of vessels exceeding 150 gross construction tons (item 35) By-law (1) This section may be cited as Customs By-law No. 2300065. Prescribed goods (2) For the purposes of item 35, goods to which that item applies are goods for which both of the following apply: (a) the goods are for use in the construction, modification or repair of vessels exceeding 150 gross construction tons; (b) the goods are either parts of the vessels or materials. (a) the goods are for use in the construction, modification or repair of vessels exceeding 150 gross construction tons; (b) the goods are either parts of the vessels or materials. Interpretative provisions (3) For the purposes of this section, the gross construction tonnage of a vessel shall be calculated using the formula: Z / 2.83 where: Z means a number equal to the number of cubic metres in the total volume, measured in relation to the moulded lines of the enclosed spaces in the vessel, including: (a) between-deck spaces; (b) water ballast spaces; (c) voids; (d) cofferdams; (e) machinery spaces; (f) erections; (g) superstructures; (h) houses; (i) casings; (j) funnel spaces; (k) mast spaces; and (l) in the case of an aircushion vehicle, the area enclosed by the inflatable skirt under normal inflation. Z / 2.83 (a) between-deck spaces; (b) water ballast spaces; (c) voids; (d) cofferdams; (e) machinery spaces; (f) erections; (g) superstructures; (h) houses; (i) casings; (j) funnel spaces; (k) mast spaces; and (l) in the case of an aircushion vehicle, the area enclosed by the inflatable skirt under normal inflation. | 59 Used or second-hand passenger motor vehicles (item 37): By-law (1) This section may be cited as Customs By-law No. 2300101. Prescribed goods (2) For the purposes of item 37, goods to which that item applies are goods for which both of the following apply: (a) the goods are passenger motor vehicles classified under tariff heading 8703; (b) the goods are either used or second-hand. (a) the goods are passenger motor vehicles classified under tariff heading 8703; (b) the goods are either used or second-hand. Conditions (3) Item 37 applies to those goods covered by subsection (2) subject to the condition that the Minister administering Part 5 of the Road Vehicle Standards Rules 2019 has given, in writing, an import approval (within the meaning of those Rules) for the purposes of section 76 of the Road Vehicle Standards Act 2018. Definitions (4) In this section: Passenger motor vehicles means motor cars and other motor vehicles (including station wagons) designed for the carriage of 2 or more persons (including the driver), other than: (a) ambulances; (b) hearses; (c) police vans; (d) amphibious vehicles; or (e) off-road vehicles. (a) ambulances; (b) hearses; (c) police vans; (d) amphibious vehicles; or (e) off-road vehicles. | 59A Goods for use in a space project (item 41): By-law (1) This section may be cited as Customs By-law No. 2300183. Prescribed goods (2) For the purposes of item 41, goods imported on or after 30 November 2021 are goods to which that item applies. Conditions (3) Item 41 applies to those goods covered by subsection (2) subject to the condition that the goods are: (a) of a kind and quantity; and (b) imported by an importer; and (c) imported in the period of time, beginning on the specified start date and ending on the specified end date; approved in writing by the Collector. (a) of a kind and quantity; and (b) imported by an importer; and (c) imported in the period of time, beginning on the specified start date and ending on the specified end date; approved in writing by the Collector. Part 13—Goods that are robots or prototypes 60 Robots, or parts or accessories that are suitable for use solely or principally with such robots (item 42) By-law (1) This section may be cited as Customs By-law No. 2300102. Prescribed goods (2) For the purposes of item 42, industrial robots, other than any of the following, are goods to which that item applies: (a) industrial robot systems; (b) industrial robot lines; or (c) industrial robot cells. (a) industrial robot systems; (b) industrial robot lines; or (c) industrial robot cells. Definitions (3) In this section: End-effector means device specifically designed for attachment to the mechanical interface to enable the robot to perform its task. Industrial robot includes: (a) automatically controlled, reprogrammable multipurpose manipulator, programmable in three or more axes, which can be either fixed in place or fixed to a mobile platform for use in automation applications in an industrial environment; (b) the manipulator, including robot actuators controlled by the robot controller; (c) the robot controller; (d) the means by which to teach or program the robot, including any communications interface; (e) auxiliary axes that are integrated into the kinematic solution; (f) the manipulating portions of mobile robots, where a mobile robot consists of a mobile platform with an integrated manipulator or robot. Industrial robot cells means one or more industrial robot systems, including associated machinery and equipment and the associated safeguarded space and protective measures. Industrial robot line means more than one industrial robot cell performing the same or different functions and associated equipment, in single or coupled safeguarded spaces. Industrial robot systems means machine comprising an industrial robot, end-effectors, any end-effector sensors and equipment needed to support the intended task, and a task program. Manipulator means mechanism consisting of an arrangement of segments, jointed or sliding relative to one another, including a robot actuator, and does not include an end-effector. Mobile platform means an assembly of components which enables locomotion. This includes a chassis which can be used to support a load, and may provide a structure by which to affix a manipulator. Mobile robot means a robot able to travel under its own control. Robot actuator means power mechanism that converts electrical, hydraulic, pneumatic or any energy to effect the motion of the robot. Safeguarded space means space where safeguards are active. (a) automatically controlled, reprogrammable multipurpose manipulator, programmable in three or more axes, which can be either fixed in place or fixed to a mobile platform for use in automation applications in an industrial environment; (b) the manipulator, including robot actuators controlled by the robot controller; (c) the robot controller; (d) the means by which to teach or program the robot, including any communications interface; (e) auxiliary axes that are integrated into the kinematic solution; (f) the manipulating portions of mobile robots, where a mobile robot consists of a mobile platform with an integrated manipulator or robot. Part 14—Goods relating to manufacturing | 61 Split consignment goods (item 45): By-law (1) This section may be cited as Customs By-law No. 2300067. Prescribed goods (2) For the purposes of item 45, goods being original components of a completed machine or equipment to which a single tariff classification applies, other than those covered by subsection (3), are goods to which that item applies. (3) Subsection (2) does not apply to the following goods: (a) replacement parts, components or spares used in modernising or refurbishing existing machinery or equipment; (b) initial spare parts, maintenance tools and the like that may be supplied as part of an original shipment. (a) replacement parts, components or spares used in modernising or refurbishing existing machinery or equipment; (b) initial spare parts, maintenance tools and the like that may be supplied as part of an original shipment. Conditions (4) Item 45 applies to those goods covered by subsection (2) subject to the following conditions: (a) the goods were despatched to Australia as a single consignment but were separated for shipment due to accidental circumstances; or (b) the goods are of such a size, shape or weight that transport necessities demand separate shipment; or (c) transport necessities, due to the nature of the goods, demand separate modes of shipment for some components. (a) the goods were despatched to Australia as a single consignment but were separated for shipment due to accidental circumstances; or (b) the goods are of such a size, shape or weight that transport necessities demand separate shipment; or (c) transport necessities, due to the nature of the goods, demand separate modes of shipment for some components. | 62 Isopropyl myristate for the formulation of cosmetics (item 48): By-law (1) This section may be cited as Customs By-law No. 2300068. Prescribed goods (2) For the purposes of item 48, isopropyl myristate classified under tariff subheading 2915.90.00 are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the formulation of cosmetics; (b) the goods are under security. (a) the goods are to be used in the formulation of cosmetics; (b) the goods are under security. | 63 Gelatin for the manufacture of capsules (item 48): By-law (1) This section may be cited as Customs By-law No. 2300069. Prescribed goods (2) For the purposes of item 48, gelatin classified under tariff subheading 3503.00.10 are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used for the manufacture of capsules; (b) the goods are under security. (a) the goods are to be used for the manufacture of capsules; (b) the goods are under security. | 64 Uncompounded polyamides and polyesters for use in the manufacture of fibres or yarns (item 48): By-law (1) This section may be cited as Customs By-law No. 2300070. Prescribed goods (2) For the purposes of item 48, goods that are uncompounded polyamides and polyesters, classified under either of the following, are goods to which that item applies: (a) any one of tariff subheadings 3907.6, 3907.70.00, 3907.9; or (b) tariff heading 3908. (a) any one of tariff subheadings 3907.6, 3907.70.00, 3907.9; or (b) tariff heading 3908. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used for the manufacture of fibres or yarns; (b) the goods are under security. (a) the goods are to be used for the manufacture of fibres or yarns; (b) the goods are under security. | 65 Coated paper and coated paperboard for use in the production of magazines (item 48): By-law (1) This section may be cited as Customs By-law No. 2300071. Prescribed goods (2) For the purposes of item 48, coated paper or coated paperboard, classified under tariff headings 4810 or 4811, are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of magazines which, if imported, would be classified under tariff subheading 4902.90.00; (b) the goods are under security. (a) the goods are to be used in the production of magazines which, if imported, would be classified under tariff subheading 4902.90.00; (b) the goods are under security. Definitions (4) In this section: magazine means one issue in a continuous series under the same title published at regular intervals but at least half yearly; and does not include any of the following: (a) comics; (b) newspapers; (c) staff journals; (d) magazines issued primarily for publicity or promotional purposes; (e) Federal, State or Territorial Government magazines; or (f) inserts for the publications listed at paragraphs (a) to (e) above. (a) comics; (b) newspapers; (c) staff journals; (d) magazines issued primarily for publicity or promotional purposes; (e) Federal, State or Territorial Government magazines; or (f) inserts for the publications listed at paragraphs (a) to (e) above. 66 Coated paper for use in the production of newspapers, periodicals, posters and other printed matter (item 48) By-law (1) This section may be cited as Customs By-law No. 2300072. Prescribed goods (2) For the purposes of item 48, goods to which that item applies are goods for which all of the following apply: (a) are coated paper classified under tariff headings 4810 or 4811; (b) have a weight no more than 67 grams per square metre; (c) contain more than 55% mechanical pulp. (a) are coated paper classified under tariff headings 4810 or 4811; (b) have a weight no more than 67 grams per square metre; (c) contain more than 55% mechanical pulp. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of newspapers, periodicals, posters and other printed matter of a kind which, if imported, would be classified in Chapter 49 of the Customs Tariff Act 1995; (b) the goods are under security. (a) the goods are to be used in the production of newspapers, periodicals, posters and other printed matter of a kind which, if imported, would be classified in Chapter 49 of the Customs Tariff Act 1995; (b) the goods are under security. 67 Paper for use in the production of newspapers, periodicals, posters and other printed matter (item 48) By-law (1) This section may be cited as Customs By-law No. 2300103. Prescribed goods (2) For the purposes of item 48, other than the goods covered by subsection (3), goods to which that item applies are goods for which both of the following apply: (a) the goods are paper classified under tariff headings 4801 or 4802; and (b) the goods are any one of the following: (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (a) the goods are paper classified under tariff headings 4801 or 4802; and (b) the goods are any one of the following: (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (3) Subsection (2) does not apply to goods that is paper that contains more than 55% mechanical pulp and weighs in the range of 34 grams per square metre to 40 grams per square metre. Conditions (4) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of newspapers, periodicals, posters and other printer matter of a kind that, if imported, would be classified within Chapter 49 in Schedule 3 to the Customs Tariff Act 1995; (b) the goods are under security. (a) the goods are to be used in the production of newspapers, periodicals, posters and other printer matter of a kind that, if imported, would be classified within Chapter 49 in Schedule 3 to the Customs Tariff Act 1995; (b) the goods are under security. | 68 Paper for use in the manufacture of flip-top cigarette packaging (item 48): By-law (1) This section may be cited as Customs By-law No. 2300073. Prescribed goods (2) For the purposes of item 48, paper or paperboard, classified under tariff headings 4810 or 4811, are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the manufacture of flip-top cigarette packaging; (b) the goods are under security. (a) the goods are to be used in the manufacture of flip-top cigarette packaging; (b) the goods are under security. | 69 Aluminium sheet used in the manufacture of aluminium cans (item 49): By-law (1) This section may be cited as Customs By-law No. 2300074. Prescribed goods (2) For the purposes of item 49, goods that are aluminium sheets, classified under tariff subheadings 7606.12.00 or 7606.92.00, and are any one of the following, are goods to which that item applies: (a) aluminium sheets, for use as body stock, and being each of the following: (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (b) aluminium sheets, for use as end stock, and being each of the following: (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (c) aluminium sheets, for use as tab stock, and being each of the following: (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. (a) aluminium sheets, for use as body stock, and being each of the following: (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (b) aluminium sheets, for use as end stock, and being each of the following: (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (c) aluminium sheets, for use as tab stock, and being each of the following: (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. Conditions (3) Item 49 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of aluminium cans. Part 15—Goods exempt from the Product Stewardship Oil Levy | 70 Aromatic process oils (item 52): By-law (1) This section is Customs By-law No. 2300075. Prescribed goods (2) For the purposes of item 52, aromatic process oils classified under tariff subheadings 2710.19.91, 2710.91.91 or 2710.99.91 are goods to which that item applies. Conditions (3) Item 52 applies to those goods covered by subsection (2) subject to the condition that those goods meet each of the criteria identified in the following table. Required properties of prescribed goods Item Property Test Method Value 1 Density at 15 degrees Celsius ASTM D1298 or ASTM D4502 No less than 0.9 grams per cubic centimetre 2 Aniline point ASTM D611 No more than 70 degrees Celsius 3 Refractive index at 20 degrees Celsius ASTM D1298 or ASTM D1747 No less than 1.490 4 Pour point ASTM D97 No less than -9 degrees Celsius 5 Viscosity index ASTM D2270 No more than 80 | 71 Food grade white mineral oil (item 52): By-law (1) This section may be cited as Customs By-law No. 2300076. Prescribed goods (2) For the purposes of item 52, food grade white mineral oils classified under tariff subheading 2710.19.91 are goods to which that item applies. Conditions (3) Item 52 applies to those goods covered by subsection (2) subject to the condition that those goods comply with both of the following regulations made by the Food and Drug Administration of the United States: (a) Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations; (b) Sec. 21 CFR 178.3620(a) of Title 21, Volume 1 of the United States Code of Federal Regulations. (a) Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations; (b) Sec. 21 CFR 178.3620(a) of Title 21, Volume 1 of the United States Code of Federal Regulations. | 72 Polyglycol brake fluids (item 53): By-law (1) This section may be cited as Customs By-law No. 2300077. Prescribed goods (2) For the purposes of item 53, polyglycol brake fluids classified under tariff heading 3819.00.00 are goods to which that item applies. Conditions (3) Item 53 applies to those goods covered by subsection (2) subject to the condition that those goods meet the requirements of Australian Standard AS 1960.1-2005. Part 16—Miscellaneous goods | 73 Handicrafts (item 54): By-law (1) This section may be cited as Customs By-law No. 2300078. Prescribed goods (2) For the purposes of item 54, subject to subsections (3) and (5), each of the following goods are goods to which that item applies: (a) the goods are handicrafts that are any of the following: (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (b) the goods are fabrics containing at least 90% by weight of natural fibres; (c) the goods are textile fabrics that are printed or dyed according to any one of the following methods: (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (d) the goods contain at least 90% by weight of natural fibres, made from fabric or yarn, that are hand crocheted, hand knitted, hand netted or hand woven; (e) the goods are made from fabrics specified in paragraph (c); (f) the goods are garments printed or dyed by one of the methods specified in paragraph (c), after being made; and (g) the goods are footwear produced or manufactured in a Developing Country, classified under tariff subheading 6403.59.00, having all of the following: (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (a) the goods are handicrafts that are any of the following: (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (b) the goods are fabrics containing at least 90% by weight of natural fibres; (c) the goods are textile fabrics that are printed or dyed according to any one of the following methods: (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (d) the goods contain at least 90% by weight of natural fibres, made from fabric or yarn, that are hand crocheted, hand knitted, hand netted or hand woven; (e) the goods are made from fabrics specified in paragraph (c); (f) the goods are garments printed or dyed by one of the methods specified in paragraph (c), after being made; and (g) the goods are footwear produced or manufactured in a Developing Country, classified under tariff subheading 6403.59.00, having all of the following: (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (3) For the purposes of paragraphs (2)(b) to (g), subject to subsection (4), item 54 applies to materials or components of a minor nature that are incorporated in the goods and are essential to the assembly or normal operation of the goods. (4) Paragraph (2)(g) does not apply to footwear which incorporates wedges or platforms. (5) Subsection (2) does not apply to: (a) curtains classified under tariff heading 6303; and (b) all towels, towelling and towelling products. (a) curtains classified under tariff heading 6303; and (b) all towels, towelling and towelling products. Conditions (6) Item 54 applies to those goods covered by paragraph (2)(a) subject to both of the following conditions: (a) the goods are wholly or in chief part by weight of materials traditionally used in the production of handicrafts; (b) the goods have an artistic or decorative character comparable with traditional handicrafts of the country in which the goods were made. (a) the goods are wholly or in chief part by weight of materials traditionally used in the production of handicrafts; (b) the goods have an artistic or decorative character comparable with traditional handicrafts of the country in which the goods were made. (7) Item 54 applies to those goods covered by paragraphs (2)(a), (2)(b) and (2)(g) subject to the condition that those goods were made by one or more of the following processes of production: (a) by hand; (b) by non-mechanical, non-powered tools held in the hand; (c) produced on hand-powered or foot-powered machines. (a) by hand; (b) by non-mechanical, non-powered tools held in the hand; (c) produced on hand-powered or foot-powered machines. (8) Item 54 applies to those goods covered by paragraphs (2)(d) to (f) subject to the condition that those goods are made by one or both of the following processes of production: (a) by hand; (b) by non-mechanical, non-powered tools held in the hand. (a) by hand; (b) by non-mechanical, non-powered tools held in the hand. | 74 Goods for use in connection with the FIFA Women's World Cup Australia New Zealand 2023 (item 59): By-law (1) This section may be cited as Customs By-law No. 2320518. Prescribed goods (2) For the purposes of item 59, goods (other than excise-equivalent goods) for use in Australia in connection with the Fédération Internationale de Football Association (FIFA) Women's World Cup Australia New Zealand 2023 are goods to which that item applies. Note: Goods classified to a tariff subheading listed in clause 1 of Schedule 1 to the Customs Regulation 2015 are excise-equivalent goods. Note: Goods classified to a tariff subheading listed in clause 1 of Schedule 1 to the Customs Regulation 2015 are excise-equivalent goods. Conditions (3) Item 59 applies to those goods covered by subsection 2 subject to all of the following conditions: (a) the goods are imported by any one of the following: (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (b) for a person or body covered in subparagraph (a)(v)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported between 1 January 2023 and 31 December 2028; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. (a) the goods are imported by any one of the following: (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (b) for a person or body covered in subparagraph (a)(v)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported between 1 January 2023 and 31 December 2028; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. Interpretative provisions (4) In this section: FIFA subsidiary means any entity in which FIFA, directly and/or indirectly, owns at least 50.1% of its capital or voting interest as well as subsidiaries of any such entity in which FIFA and/or such entity owns at least 50.1% of the capital or voting interest, regardless of whether such entity is resident inside or outside of Australia. Definitions (9) In this section: Developing Country has the same meaning as in the Customs Tariff Act 1995 . Customs By-law No. 1301117 | 1 The whole of the instrument: Repeal the instrument. Customs By-law No. 1325719 | 2 The whole of the instrument: Repeal the instrument. Customs By-law No. 1700334 | 3 The whole of the instrument: Repeal the instrument. Name Registration Commencement Application, saving and transitional provisions Customs By-Laws 2023 29 March 2023 ( F2023L00366 ) Pt 1 and anything else in this instrument not elsewhere covered by this table: 30 March 2023 (s 2(1) item 1) Pt 2-16: 1 April 2023 (s 2(1) item 2) Sch 1: End of 31 March 2023 (s 2(1) item 3) — Customs Amendment (Goods of Low Value) By-Law 2023 1 June 2023 ( F2023L00659 ) 2 June 2023 (s 2(1) item 1) — Customs Legislation Amendment (Status of Forces Agreement) By-Laws 2023 3 July 2023 ( F2023L00946 ) s 1 to 4 and anything else in this instrument not elsewhere covered by this table: 4 July 2023 (s 2(1) item 1) Sch 1 item 10 (s 2(1) item 2) — 10 July 2023 ( F2023L00996 ) Sch 1: 11 July 2023 (s 2(1) items 1, 2) Note: Sch 1 item 2 could not commence on 1 January 2023 as the Customs By-Laws 2023 had not been made on that date. The item commenced on the day after registration (see paragraph 12(1)(a) of the Legislation Act 2003). — Customs Amendment (Space Project and Repaired Goods) By-Laws 2023 1 December 2023 ( F2023L01609 ) s 1 to 4 and anything else in this instrument not elsewhere covered by this table: 2 December 2023 (s 2(1) item 1) Sch 1 item 1: 1 April 2023. — Provision affected How affected s 2 rep LA s 48D s 4 rep LA s 48C s 17 rep F2023L00946 s 18 rep F2023L00946 s 19 rep F2023L00946 s 20 rep F2023L00946 s 21 rep F2023L00946 s 22 rep F2023L00946 s 27A rep F2023L00996 Schedule 1 rep LA s 48C s 36 am F2023L00659 s 59A rep F2023L01609 s 74 rep F2023L00996 Schedule 1 rep LA s 48C", "Related_Explanatory_Statements": "LI 2023/38 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202338C4/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2023/39", "Title": "Customs Amendment (Goods of Low Value) By-Law 2023 ", "Enabling_Act": "Customs Act 1901", "Document_Type": "Customs Amendment (Goods of Low Value) By-Law 2023", "Topic_Category": "Repealed or archived > Customs > By-laws > 2023", "Date_of_Issue": "26 May 2023", "Signatory": "Franco Alvarez Delegate of the Comptroller-General of Customs", "Registration_Number": "F2023L00659", "Registration_Date": "1 June 2023", "Body": "1 Name: This instrument is the Customs Amendment (Goods of Low Value) By-Law 2023 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 271 of the Customs Act 1901 . | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Customs By-Laws 2023 | 1 Subsection 36(2): Repeal the subsection, substitute: (2) For the purposes of item 26, goods (other than the goods referred to in subsection (3)) the value of which is less than $1000.01 are goods to which that item applies. (3) Section (2) does not include any of the following goods: (a) tobacco, tobacco products or alcoholic beverages; (a) goods imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia; (b) goods forming part of a bulk order. (a) tobacco, tobacco products or alcoholic beverages; (a) goods imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia; (b) goods forming part of a bulk order.", "Related_Explanatory_Statements": "LI 2023/39 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202339/00001", "Unmatched_Content": "This instrument's amendments are incorporated in F2023C00468 Customs By-Laws 2023 ."}
{"Instrument_Reference": "LI 2023/40", "Title": "Customs Legislation Amendment (Status of Forces Agreements) By-Laws 2023 ", "Enabling_Act": "Customs Act 1901", "Document_Type": "Customs Legislation Amendment (Status of Forces Agreements) By-Laws 2023", "Topic_Category": "Repealed or archived > Customs > By-laws > 2023", "Date_of_Issue": "27 June 2023", "Signatory": "Alison Neil Delegate of the Comptroller-General of Customs", "Registration_Number": "F2023L00659", "Registration_Date": "3 July 2023", "Body": "1 Name: This instrument is the Customs Legislation Amendment (Status of Forces Agreements) By-Laws 2023 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. Sections 1 to 4 and anything else in this instrument not elsewhere covered by this table The day after this instrument is registered. 2. Schedule 1, item 10 The later of: (a) the day after this instrument is registered; and (b) the day that Schedule 1 to the Customs Legislation Amendment (Japan—Australia Reciprocal Access Agreement) Regulations 2023 commences. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (a) the day after this instrument is registered; and (b) the day that Schedule 1 to the Customs Legislation Amendment (Japan—Australia Reciprocal Access Agreement) Regulations 2023 commences. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 271 of the Customs Act 1901 . | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Customs By-Laws 2023 | 1 Section 17: Repeal the section. | 2 Section 18: Repeal the section. | 3 Section 19: Repeal the section. | 4 Section 20: Repeal the section. | 5 Section 21: Repeal the section. | 6 Section 22: Repeal the section. Customs By-Laws (International Obligations) By-Laws 2023 | 7 Title: Repeal the title, substitute: Customs (International Obligations) By-Laws 2023. | 8 Section 1: Omit \" Customs By-Laws (International Obligations) By-Laws 2023 \", substitute \" Customs (International Obligations) By-Laws 2023 \". | 9 After section 6: Insert: 7 Goods for members etc. of a Malaysian Visiting Force (item 11) By-law (1) This section may be cited as Customs By-law No. 2300037. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars or tobacco; (iii) spirituous liquors; (b) motor vehicles. Conditions (3) Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions: (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector. (4) Item 11 applies to the goods covered by paragraph (2)(b) subject to both of the following conditions: (a) the motor vehicle was imported by a member; and (b) either subsection (5) or (6) applies in relation to the motor vehicle. (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member during the period of six months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; during the period of two years beginning on the day the motor vehicle was imported. (6) This subsection applies in relation to a motor vehicle if, after it is imported into Australia: (a) the motor vehicle remains in the ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; and (b) the motor vehicle is exported by the member within: (i) three years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. Definitions (7) In this section: Agreement means the Agreement between the Government of Australia and the Government of Malaysia concerning the Status of Forces, done at Kuala Lumpur on 3 February 1997. Note: The Agreement is in Australian Treaty Series 1999 No. 14 ([1999] ATS 14) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). civilian component has the meaning given by Article 1 of the Agreement. dependant has the meaning given by Article 1 of the Agreement. member means a member of a Malaysian Visiting Force or of its civilian component. Visiting Force has the meaning given by Article 1 of the Agreement. 8 Goods for members etc. of a New Zealand Visiting Force (item 11) By-law (1) This section may be cited as Customs By-law No. 2300088. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (b) motor vehicles. Conditions (3) Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions: (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector. (4) Item 11 applies to those goods covered by paragraph (2)(b) subject to both of the following conditions: (a) the motor vehicle was imported by a member; (b) either subsection (5) or (6) applies in relation to the motor vehicle. (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, of another member; during the period of two years beginning on the day the motor vehicle was imported. (6) This subsection applies in relation to a motor vehicle if, after it is imported into Australia: (a) the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, of another member; and (b) the motor vehicle is exported by the member within: (i) two years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. Definitions (7) In this section: Agreement means the Agreement between the Government of Australia and the Government of New Zealand concerning the Status of their Forces, done at Melbourne on 29 October 1998. Note: The Agreement is in Australian Treaty Series 2005 No. 12 ([2005] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). civilian component has the meaning given by Article 1 of the Agreement. dependant has the meaning given by Article 1 of the Agreement. member means a member of a New Zealand Visiting Force or of its civilian component. Visiting Force has the meaning given by Article 1 of the Agreement. 9 Goods for members etc. of a Papua New Guinea Visiting Force (item 11) By-law (1) This section may be cited as Customs By-law No. 2300089. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars or tobacco; (iii) spirituous liquors. (b) motor vehicles. Conditions (3) Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions: (a) the goods were imported at the time of first arrival of a person covered by paragraph (2)(a) in Australia; (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector. (4) Item 11 applies to those goods covered by paragraph (2)(b) subject to all of the following conditions: (a) the motor vehicle was imported by a member; (b) the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; (c) the motor vehicle is not disposed of in Australia unless prior written approval has been obtained from the Collector; (d) the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; during the period of two years beginning on the day the motor vehicle was imported. Definitions (5) In this section: Agreement means the Agreement between Australia and Papua & New Guinea regarding the Status of Forces of Each State in the Territory of the Other State, done at Port Moresby on 26 January 1977. Note: The Agreement is in Australian Treaty Series 1977 No. 6 ([1977] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). at the time of first arrival means: (a) any time during the period of six months beginning on the day the person covered by paragraph (2)(a) arrived in Australia; or (b) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. civilian component has the meaning given by Article 1 of the Agreement. dependant has the meaning given by Article 1 of the Agreement. member means a member of a Papua New Guinea Visiting Force or of its civilian component. Visiting Force has the meaning given by Article 1 of the Agreement. 10 Goods for members etc. of a Singapore Visiting Force (item 11) By-law (1) This section may be cited as Customs By-law No. 2300090. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (b) motor vehicles. Conditions (3) Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions: (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were entered for home consumption, unless prior written approval has been obtained from the Collector. (4) Item 11 applies to those goods covered by paragraph (2)(b) subject to both of the following conditions: (a) the motor vehicle was imported by a member; and (b) either subsection (5) or (6) applies in relation to the motor vehicle. (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; during the period of two years beginning on the day of entry for home consumption of the motor vehicle. (6) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; and (b) the motor vehicle is exported by the member within: (i) 12 months of the day the motor vehicle is entered for home consumption; or (ii) if the Collector has approved a longer period—such longer period as the Collector has approved in writing. Definitions (7) In this section: Agreement means the Exchange of Notes constituting an Agreement between the Government of Australia and the Government of the Republic of Singapore concerning the Status of Forces, done at Singapore on 10 February 1988. Note: The Agreement is in Australian Treaty Series 1988 No. 6 ([1988] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). civilian component has the same meaning as in the Agreement. dependant has the same meaning as in the Agreement. member means a member of a Singapore Visiting Force or of its civilian component. Visiting Force has the same meaning as in the Agreement. 11 Goods for members etc. of a United States Force (item 11) By-law (1) This section may be cited as Customs By-law No. 2300038. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (iv) goods covered by paragraph (c). (b) motor vehicles; (c) goods that are: (i) personal consumables; (ii) goods of a kind which when in use are worn or carried on the person; (iii) goods which are normally carried in hand baggage when travelling; (iv) unsolicited gifts sent by persons resident overseas in recognition or appreciation of an occasion or event; other than: (v) goods referred to in subparagraph (c)(i), (ii), (iii) or (iv) where the value of the goods exceeds 130USD; (vi) goods referred to in subparagraph (a)(i), (ii) and (iii). Conditions (3) Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions: (a) the goods were imported within the period of six months beginning on the day a person covered by paragraph (2)(a) first arrives in Australia; and (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported into Australia, unless prior written approval has been obtained from the Collector. (4) Item 11 applies to those goods covered by paragraph (2)(b) subject to both of the following conditions: (a) the motor vehicle was imported by a member covered by paragraph (2)(a); and (b) either subsection (5) or (6) applies in relation to the motor vehicle. (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member during the period of six months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member covered by paragraph (2)(a); for two years after the date of importation. (6) This subsection applies in relation to a motor vehicle i f, after it is imported into Australia: (a) the motor vehicle remains in the ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member covered by paragraph (2)(a); and (b) the motor vehicle is exported by the member within: (i) three years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (7) Item 11 applies to those goods covered by paragraph (2)(c) subject to the condition that those goods are imported from the United States through military post offices by the member or dependant. Definitions (8) In this section: Agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of the United States of America concerning the Status of United States Forces in Australia, and Protocol, done at Canberra on 9 May 1963. Note: The Treaty is in Australian Treaty Series 1963 No. 10 ([1963] ATS 10) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). dependant has the meaning given by Article 1 of the Agreement. member means: (a) a member of a United States Forces (within the meaning of Article 1 of the Agreement); or (b) a member of the civilian component (within the meaning of Article 1 of the Agreement). military post office means a U.S. postal establishment located in: (a) Alice Springs, Northern Territory; or (b) Canberra, Australian Capital Territory; or (c) Darwin, Northern Territory; or (d) Melbourne, Victoria; or (e) North West Cape, Western Australia; or (f) St Peters, New South Wales; or (g) Woomera, South Australia. USD means United States Dollar. 12 Goods for members etc. of a French Republic Visiting Force (item 11) By-law (1) This section may be cited as Customs By-law No. 2300039. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (b) motor vehicles. Conditions (3) Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions: (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia to take up service in Australia; (b) the goods remain in the use, ownership and possession of the person; (c) the goods will not be transferred, sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia unless prior written approval has been obtained from the Collector. (4) Item 11 applies to the goods covered by paragraph (2)(b) subject to the condition that the goods imported by the member will not be transferred, sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia unless prior written approval has been obtained from the Collector. Definitions (5) In this section: Agreement means the Agreement between the Government of Australia and the Government of the French Republic regarding Defence Cooperation and Status of Forces, done at Paris on 14 December 2006. Note: The Treaty is in Australian Treaty Series 2009 No. 18 ([2009] ATS 18) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). civilian component has the meaning given in Article 1 of the Agreement. dependant has the meaning given in Article 1 of the Agreement. member means a member of a French Republic Visiting Force or of its civilian component. Visiting Force has the meaning given in Article 1 of the Agreement. (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars or tobacco; (iii) spirituous liquors; (b) motor vehicles. (i) motor vehicles; (ii) cigarettes, cigars or tobacco; (iii) spirituous liquors; (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector. (a) the motor vehicle was imported by a member; and (b) either subsection (5) or (6) applies in relation to the motor vehicle. (a) the motor vehicle was owned and used outside Australia by the member during the period of six months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; during the period of two years beginning on the day the motor vehicle was imported. (i) the member; or (ii) with the written permission of the Collector, another member; (a) the motor vehicle remains in the ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; and (b) the motor vehicle is exported by the member within: (i) three years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (i) the member; or (ii) with the written permission of the Collector, another member; and (i) three years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (b) motor vehicles. (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector. (a) the motor vehicle was imported by a member; (b) either subsection (5) or (6) applies in relation to the motor vehicle. (a) the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, of another member; during the period of two years beginning on the day the motor vehicle was imported. (i) the member; or (ii) with the written permission of the Collector, of another member; (a) the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, of another member; and (b) the motor vehicle is exported by the member within: (i) two years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (i) the member; or (ii) with the written permission of the Collector, of another member; and (i) two years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars or tobacco; (iii) spirituous liquors. (b) motor vehicles. (i) motor vehicles; (ii) cigarettes, cigars or tobacco; (iii) spirituous liquors. (a) the goods were imported at the time of first arrival of a person covered by paragraph (2)(a) in Australia; (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector. (a) the motor vehicle was imported by a member; (b) the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; (c) the motor vehicle is not disposed of in Australia unless prior written approval has been obtained from the Collector; (d) the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; during the period of two years beginning on the day the motor vehicle was imported. (i) the member; or (ii) with the written permission of the Collector, another member; (a) any time during the period of six months beginning on the day the person covered by paragraph (2)(a) arrived in Australia; or (b) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (b) motor vehicles. (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were entered for home consumption, unless prior written approval has been obtained from the Collector. (a) the motor vehicle was imported by a member; and (b) either subsection (5) or (6) applies in relation to the motor vehicle. (a) the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; during the period of two years beginning on the day of entry for home consumption of the motor vehicle. (i) the member; or (ii) with the written permission of the Collector, another member; (a) the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member; and (b) the motor vehicle is exported by the member within: (i) 12 months of the day the motor vehicle is entered for home consumption; or (ii) if the Collector has approved a longer period—such longer period as the Collector has approved in writing. (i) the member; or (ii) with the written permission of the Collector, another member; and (i) 12 months of the day the motor vehicle is entered for home consumption; or (ii) if the Collector has approved a longer period—such longer period as the Collector has approved in writing. (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (iv) goods covered by paragraph (c). (b) motor vehicles; (c) goods that are: (i) personal consumables; (ii) goods of a kind which when in use are worn or carried on the person; (iii) goods which are normally carried in hand baggage when travelling; (iv) unsolicited gifts sent by persons resident overseas in recognition or appreciation of an occasion or event; other than: (v) goods referred to in subparagraph (c)(i), (ii), (iii) or (iv) where the value of the goods exceeds 130USD; (vi) goods referred to in subparagraph (a)(i), (ii) and (iii). (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (iv) goods covered by paragraph (c). (i) personal consumables; (ii) goods of a kind which when in use are worn or carried on the person; (iii) goods which are normally carried in hand baggage when travelling; (iv) unsolicited gifts sent by persons resident overseas in recognition or appreciation of an occasion or event; (v) goods referred to in subparagraph (c)(i), (ii), (iii) or (iv) where the value of the goods exceeds 130USD; (vi) goods referred to in subparagraph (a)(i), (ii) and (iii). (a) the goods were imported within the period of six months beginning on the day a person covered by paragraph (2)(a) first arrives in Australia; and (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported into Australia, unless prior written approval has been obtained from the Collector. (a) the motor vehicle was imported by a member covered by paragraph (2)(a); and (b) either subsection (5) or (6) applies in relation to the motor vehicle. (a) the motor vehicle was owned and used outside Australia by the member during the period of six months ending on the day the member first departed for Australia; and (b) after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member covered by paragraph (2)(a); for two years after the date of importation. (i) the member; or (ii) with the written permission of the Collector, another member covered by paragraph (2)(a); (a) the motor vehicle remains in the ownership and possession of: (i) the member; or (ii) with the written permission of the Collector, another member covered by paragraph (2)(a); and (b) the motor vehicle is exported by the member within: (i) three years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (i) the member; or (ii) with the written permission of the Collector, another member covered by paragraph (2)(a); and (i) three years of the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (a) a member of a United States Forces (within the meaning of Article 1 of the Agreement); or (b) a member of the civilian component (within the meaning of Article 1 of the Agreement). (a) Alice Springs, Northern Territory; or (b) Canberra, Australian Capital Territory; or (c) Darwin, Northern Territory; or (d) Melbourne, Victoria; or (e) North West Cape, Western Australia; or (f) St Peters, New South Wales; or (g) Woomera, South Australia. (a) personal effects, furniture and household goods of a member or dependant, other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (b) motor vehicles. (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) spirituous liquors; (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia to take up service in Australia; (b) the goods remain in the use, ownership and possession of the person; (c) the goods will not be transferred, sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia unless prior written approval has been obtained from the Collector. | 10 After section 6: Insert: 13 Goods for members etc. of a Japan Visiting Force (item 11) By-law (1) This section may be cited as Customs By-law No. 2300138. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) personal effects, furniture and household goods of a member other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) alcoholic beverages; (b) a motor vehicle. Conditions (3) Item 11 applies to those goods covered by subsection (2) subject to the following conditions: (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be disposed of in Australia, other than by transfer to another member, unless prior written approval has been obtained from the Collector; (d) if the goods are motor vehicles covered by subsection (2)(b)—no more than one motor vehicle is imported by a member. Definitions (4) In this section: Agreement means the Agreement between Australia and Japan concerning the facilitation of reciprocal access and cooperation between the Australian Defence Force and the Self-Defense Forces of Japan, done at Canberra and Tokyo on 6 January 2022. Note: The Agreement could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). civilian component has the same meaning as in the Agreement. member means a member of a Japan Visiting Force or of its civilian component. Visiting Force has the same meaning as in the Agreement. (a) personal effects, furniture and household goods of a member other than any of the following goods: (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) alcoholic beverages; (b) a motor vehicle. (i) motor vehicles; (ii) cigarettes, cigars, or tobacco; (iii) alcoholic beverages; (a) the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia; (b) the goods remain in the use, ownership and possession of the person; and (c) the goods will not be disposed of in Australia, other than by transfer to another member, unless prior written approval has been obtained from the Collector; (d) if the goods are motor vehicles covered by subsection (2)(b)—no more than one motor vehicle is imported by a member. Customs By-Law No. 0709706 | 1 The whole of the instrument: Repeal the instrument. Customs By-Law No. 1700052 | 2 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "LI 2023/40 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202340/00001", "Unmatched_Content": "This instrument's amendments are incorporated in F2023C00584 Customs By-Laws 2023 . | I, Alison Neil, delegate of the Comptroller-General of Customs, make the following by-laws."}
{"Instrument_Reference": "LI 2023/41", "Title": "Customs Amendment (FIFA and Returned Goods) By-Laws 2023 ", "Enabling_Act": "Customs Act 1901", "Document_Type": "Customs Amendment (FIFA and Returned Goods) By-Laws 2023 LIN 23/058", "Topic_Category": "Repealed or archived > Customs > By-laws > 2023", "Date_of_Issue": "7 July 2023", "Signatory": "Tara Hawkins Delegate of the Comptroller-General of Customs", "Registration_Number": "F2023L00996", "Registration_Date": "10 July 2023", "Body": "1 Name: This instrument is the Customs Amendment (FIFA and Returned Goods) By-Laws 2023 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. Sections 1 to 4 and anything else in this instrument not elsewhere covered by this table The day after this instrument is registered. 2. Item 2 of Schedule 1 1 January 2023 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 271 of the Customs Act 1901 . | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Customs By-Laws 2023 | 1 Before section 28: Insert: 27A Goods returned in an unaltered condition (item 17) By-law (1) This section may be cited as Customs By-law No. 2300145. Prescribed goods (2) For the purposes of item 17, each of the following goods (other than those set out in subsection (3)) are goods to which that item applies: (a) goods that were produced in Australia; (b) goods for which duties of the Commonwealth were paid when first imported into Australia. (3) For the purposes of subsection (2), the application of item 17 does not include goods in respect of which: (a) that, at a time before they were exported, were excisable goods in respect of which excise duty has not been paid; (b) any duties of the Commonwealth were payable at, or prior to, the date of exportation but which have not been paid; (c) a drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth. Conditions (4) Item 17 applies to those goods covered by subsection (2) subject to the condition that the goods were exported from Australia and are returned in an unaltered condition, and were not subject to treatment, repair, renovation, alteration, or any other processes. Interpretative provisions (5) In this section: excise duty means a duty payable under the Excise Tariff Act 1921. excisable goods has the same meaning as in the Excise Act 1901. (6) For the purposes of this section, 'repair' does not include repairs undertaken for the preservation or maintenance of the goods. (a) goods that were produced in Australia; (b) goods for which duties of the Commonwealth were paid when first imported into Australia. (a) that, at a time before they were exported, were excisable goods in respect of which excise duty has not been paid; (b) any duties of the Commonwealth were payable at, or prior to, the date of exportation but which have not been paid; (c) a drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth. | 2 After section 73: Insert: 74 Goods for use in connection with the FIFA Women's World Cup Australia New Zealand 2023 (item 59) By-law (1) This section may be cited as Customs By-law No. 2320518. Prescribed goods (2) For the purposes of item 59, goods (other than excise-equivalent goods) for use in Australia in connection with the Fédération Internationale de Football Association ( FIFA ) Women's World Cup Australia New Zealand 2023 are goods to which that item applies. Note: Goods classified to a tariff subheading listed in clause 1 of Schedule 1 to the Customs Regulation 2015 are excise-equivalent goods. Conditions (3) Item 59 applies to those goods covered by subsection 2 subject to all of the following conditions: (a) the goods are imported by any one of the following: (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (b) for a person or body covered in subparagraph (a)(v)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported between 1 January 2023 and 31 December 2028; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. Interpretative provisions (4) In this section: FIFA subsidiary means any entity in which FIFA, directly and/or indirectly, owns at least 50.1% of its capital or voting interest as well as subsidiaries of any such entity in which FIFA and/or such entity owns at least 50.1% of the capital or voting interest, regardless of whether such entity is resident inside or outside of Australia. (a) the goods are imported by any one of the following: (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (b) for a person or body covered in subparagraph (a)(v)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported between 1 January 2023 and 31 December 2028; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. Customs By-law No. 0176871 | 2 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "LI 2023/41 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202341/00001", "Unmatched_Content": "This instrument's amendments are incorporated in F2023C00614 Customs By-Laws 2023 . | I, Tara Hawkins, delegate of the Comptroller-General of Customs, make the following by-laws."}
{"Instrument_Reference": "LI 2023/42", "Title": "Customs Amendment (Space Project and Repaired Goods) By-Laws 2023 ", "Enabling_Act": "Customs Act 1901", "Document_Type": "Customs Amendment (Space Project and Repaired Goods) By-Laws 2023 LIN 23/161", "Topic_Category": "Repealed or archived > Customs > By-laws > 2023", "Date_of_Issue": "1 Decvember 2023", "Signatory": "Alison Neil Delegate of the Comptroller-General of Customs", "Registration_Number": "F2023L01609", "Registration_Date": "1 December 2023", "Body": "1 Name: This instrument is the Customs Amendment (Space Project and Repaired Goods) By-Laws 2023 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. Sections 1 to 4 and anything else in this instrument not elsewhere covered by this table The day after this instrument is registered. Schedule 1, items 1 and 3 1 April 2023 Schedule 1, item 2 31 May 2023 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 271 of the Customs Act 1901 . | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Customs By-Laws 2023 | 1 After section 59: Insert: 59A Goods for use in a space project (item 41) By-law (1) This section may be cited as Customs By-law No. 2300183. Prescribed goods (2) For the purposes of item 41, goods imported on or after 30 November 2021 are goods to which that item applies. Conditions (3) Item 41 applies to those goods covered by subsection (2) subject to the condition that the goods are: (a) of a kind and quantity; and (b) imported by an importer; and (c) imported in the period of time, beginning on the specified start date and ending on the specified end date; approved in writing by the Collector. (a) of a kind and quantity; and (b) imported by an importer; and (c) imported in the period of time, beginning on the specified start date and ending on the specified end date; Customs (International Obligations) By-Laws 2023 | 2 After section 13: Insert: 14 Repair, renovation, alteration and other similar processes covered by the Australia-United Kingdom Free Trade Agreement (item 16) By-law (1) This section may be cited as Customs By-law No. 2300178. Prescribed article (2) For the purposes of item 16, Article 2.6 of Chapter 2 of the Free Trade Agreement between Australia and the United Kingdom of Great Britain and Northern Ireland, done at Adelaide on 17 December 2021 and London on 16 December 2021, is prescribed. Note: The Agreement is in Australian Treaty Series 2023 No. 3 ([2023] ATS 3) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). | 3 At the end of Part 2: Insert: 15 Repair, renovation, alteration and other similar processes covered by the Peru-Australia Free Trade Agreement (item 16) By-law (1) This section may be cited as Customs By-law No. 2300179. Prescribed article (2) For the purposes of item 16, Article 2.6 of Chapter 2 of the Peru-Australia Free Trade Agreement, done at Canberra on 12 February 2018, is prescribed. Note: The Agreement is in Australian Treaty Series 2020 No. 6 ([2020] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). 16 Repair, renovation, alteration and other similar processes covered by the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (item 16) By-law (1) This section may be cited as Customs By-law No. 2300180. Prescribed article (2) For the purposes of item 16, Article 2.6 of Chapter 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership, done at Santiago on 8 March 2018, is prescribed. Note 1: Under Article 1 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (Santiago Agreement), most of the provisions of the Trans-Pacific Partnership Agreement (Auckland Agreement), done at Auckland on 4 February 2016, are incorporated, by reference, into and made part of the Santiago Agreement. This means, for example, that Chapters 1 and 3 of the Auckland Agreement are, because of that Article, Chapters 1 and 3 of the Santiago Agreement. Note 2: The Santiago Agreement is in Australian Treaty Series 2018 No. 23 ([2018] ATS 23) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note 3: The Auckland Agreement could in 2023 be viewed on the website administered by the Department of Foreign Affairs and Trade ( http://www.dfat.gov.au ). 17 Repair, renovation, alteration and other similar processes covered by the Singapore-Australia Free Trade Agreement (item 16) By-law (1) This section may be cited as Customs By-law No. 2300181. Prescribed article (2) For the purposes of item 16, Article 5 of Chapter 2 of the Singapore-Australia Free Trade Agreement, done at Singapore on 17 February 2003, is prescribed. Note: The Agreement is in Australian Treaty Series 2003 No. 16 ([2003] ATS 16) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ).", "Related_Explanatory_Statements": "LI 2023/42 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202342/00001", "Unmatched_Content": "This instrument's amendments are incorporated in F2023C01086 Customs By-Laws 2023 . | I, Alison Neil, delegate of the Comptroller-General of Customs, make the following by-laws."}
{"Instrument_Reference": "LI 2025/3", "Title": "Student Assistance (Education Institutions and Courses) Amendment (Masters by Coursework) Determination 2025", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2025", "Date_of_Issue": "26 March 2025", "Signatory": "Amanda Rishworth Minister for Social Services", "Registration_Number": "F2025L00453", "Registration_Date": "31 March 2025", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Amendment (Masters by Coursework) Determination 2025. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 5D(1) of the Student Assistance Act 1973. | 4 Schedules: The instrument that is specified in Schedule 1 to this instrument is amended as set out in the applicable items in Schedule 1, and any other item in Schedule 1 to this instrument has effect according to its terms. Student Assistance (Education Institutions and Courses) Determination 2019 | 1 Schedule 3 (table – Item 5): Before \"Juris Doctor\", insert \"Doctor of Medicine and Surgery\". | 2 Schedule 3 (table – Item 5): Omit \"Medicinae ac Chirurgiae Doctoranda\". | 3 Schedule 3 (table – Item 11): Before \"Master of Clinical Audiology\", insert \"Doctor of Pharmacy\". | 4 Schedule 3 (table – Item 11): Omit \"Master of Pharmacy\". | 5 Schedule 3 (table – Item 15): After \"Master of Social Work\", insert \"Master of Speech Pathology\". | 6 Schedule 3 (table – Item 16): Omit \"Master of Practical Theology\". | 7 Schedule 3 (table – after Item 17): Add: 17A EQUALS International Master of Social Work Qualifying | 8 Schedule 3 (table – Item 20): After \"Master of Speech Pathology\", insert \"Master of Teaching (Birth to 5)\". | 9 Schedule 3 (table – after Item 24): Add: 24A Ikon Institute of Australia Master of Counselling and Psychotherapy Master of Teaching (Early Childhood) Master of Teaching (Early Childhood) | 10 Schedule 3 (table – Item 29): Omit \"Master of Dietetic Practice\" and \"Master of Financial Analysis (Investment)\". | 11 Schedule 3 (table – Item 29): After \"Master of Nanotechnology\", insert \"Master of Nurse Practitioner\". | 12 Schedule 3 (table – Item 29): After \"Master of Nursing (Nurse Practitioner)\", insert \"Master of Nursing Practice\". | 13 Schedule 3 (table – Item 48): After \"Master of Geography\", insert \"Master of Industrial Engineering\". | 14 Schedule 3 (table – Item 49): After \"Master of Nursing Practice\", insert \"Master of Nursing Practice (Preregistration)\". | 15 Schedule 3 (table – Item 49): After \"Master of Psychology (Clinical)\", insert \"Master of Psychology (Clinical) Advanced Entry\". | 16 Schedule 3 (table – Item 51): After \"Master of Professional Psychology\", insert \"Master of Social Work (Qualifying)\". | 17 Schedule 3 (table – Item 53): After \"Master of Nurse Practitioner\", insert \"Master of Nursing (Graduate Entry)\". | 18 Schedule 3 (table – Item 54): Omit \"Master of Surveying\". | 19 Schedule 3 (table – Item 55): After \"Master of Education (Guidance and Counselling)\", insert \"Master of Education (Guidance, Counselling and Careers)\". | 20 Schedule 3 (table – Item 55): Omit \"Master of Engineering Science\", \"Master of Learning and Teaching\" and \"Master of Professional Accounting\". | 21 Schedule 3 (table – Item 55): After \"Master of Learning and Teaching (Secondary)\", insert \"Master of Professional Engineering\". | 22 Schedule 3 (table – Item 59): After \"Master of Counselling\", insert \"Master of Dietetics (Sports Nutrition)\". | 23 Schedule 3 (table – Item 63): After \"Doctor of Medicine\", insert \"Juris Doctor\".", "Related_Explanatory_Statements": "LI 2025/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20253/00001", "Unmatched_Content": "This instrument's amendments are incorporated in F2025C00407 Student Assistance (Education Institutions and Courses) Determination 2019 . | I, Amanda Rishworth, Minister for Social Services, make the following Determination."}
{"Instrument_Reference": "LI 2023/25", "Title": "Student Assistance (Education Institutions and Courses) Amendment Determination 2023", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2023", "Date_of_Issue": "6 June 2023", "Signatory": "Amanda Rishworth Minister for Social Services", "Registration_Number": "F2023L00768", "Registration_Date": "13 June 2023", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Amendment Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection and 5D(1) of the Student Assistance Act 1973. | 4 Schedules: The instrument that is specified in Schedule 1 to this instrument is amended as set out in the applicable items in Schedule 1, and any other item in Schedule 1 to this instrument has effect according to its terms. Student Assistance (Education Institutions and Courses) Determination 2019 | 1 Schedule 3 (table - Item 10): Omit \"Master of Teaching\", insert \"Master of Teaching (Early Childhood)\". | 2 Schedule 3 (table - Item 11): After \"Master of Dietetics\", insert \"Master of Engineering (SENGG1)\". | 3 Schedule 3 (table - Item 11): After \"Master of Teaching\", insert \"Master of Teaching Early Childhood\", \"Master of Teaching Primary\" and \"Master of Teaching Secondary\". | 4 Schedule 3 (table - Item 17): After \"Master of Clinical Nursing\", insert \"Master of Clinical Psychology\". | 5 Schedule 3 (table - Item 17): Omit \"Master of Psychology\". | 6 Schedule 3 (table - Item 20): Omit \"Master of Cognitive Behaviour Therapy\", insert \"Master of Counselling (Behavioural Health)\". | 7 Schedule 3 (table - Item 48): Omit \"Master of Forest Ecosystem Science\". | 8 Schedule 3 (table - Item 50): After \"Master of Clinical Optometry\", insert \"Master of Commerce (Accounting)\". | 9 Schedule 3 (table - Item 50): Omit \"Master of Commerce (Management Accounting)\". | 10 Schedule 3 (table - Item 55): After \"Master of Clinical Psychology\", insert \"Master of Counselling\". | 11 Schedule 3 (table - Item 63): Omit \"Master of Chinese Medicine\". | 12 Schedule 3 (table - Item 63): Omit \"Master of Nurse Practitioner (Mental Health)\", insert \"Master of Nursing Practice (Preregistration)\". | 13 Schedule 3 (table - Item 63): Omit \"Master of Psychology (Clinical Psychology)\".", "Related_Explanatory_Statements": "LI 2023/25 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202325/00001", "Unmatched_Content": "I, Amanda Rishworth, Minister for Social Services, make the following Determination."}
{"Instrument_Reference": "LI 2023/31", "Title": "Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2023", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2023", "Date_of_Issue": "7 August 2023", "Signatory": "Amanda Rishworth Minister for Social Services", "Registration_Number": "F2023L01094", "Registration_Date": "22 August 2023", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection and 5D(1) of the Student Assistance Act 1973. | 4 Schedules: The instrument that is specified in Schedule 1 to this instrument is amended as set out in the applicable items in Schedule 1, and any other item in Schedule 1 to this instrument has effect according to its terms. Student Assistance (Education Institutions and Courses) Determination 2019 | 1 Section 4 (before the definition of accredited higher education course ) insert:: Insert: accelerator program course has the same meaning as in the Higher Education Support Act 2003 | 2 Schedule 2 (table – Item 6): At the end of subparagraph (h)(iv), insert \"; or\". | 3 Schedule 2 (table – Item 6): After paragraph (h), insert: (i) accelerator program course; or (j) a course that: (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) (i) accelerator program course; or (j) a course that: (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3)", "Related_Explanatory_Statements": "LI 2023/31 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202331/00001", "Unmatched_Content": "I, Amanda Rishworth, Minister for Social Services, make the following Determination."}
{"Instrument_Reference": "LI 2022/39", "Title": "Student Assistance (Education Institutions and Courses) Amendment Determination 2022", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2022", "Date_of_Issue": "14 December 2022", "Signatory": "Amanda Rishworth Minister for Social Services", "Registration_Number": "F2022l01701", "Registration_Date": "19 December 2022", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Amendment Determination 2022. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection and 5D(1) of the Student Assistance Act 1973. | 4 Schedules: The instrument that is specified in Schedule 1 to this instrument is amended as set out in the applicable items in Schedule 1, and any other item in Schedule 1 to this instrument has effect according to its terms. Student Assistance (Education Institutions and Courses) Determination 2019 | 1 Schedule 3 (table - Item 2): After \"Master of Teaching (Secondary) (Internship)\", insert \"Master of Teaching (Secondary) (Leading Learning)\". | 2 Schedule 3 (table - Item 3): Omit \"Australian College of Applied Psychology\", substitute \"Australian College of Applied Professions (formerly known as Australian College of Applied Psychology)\". | 3 Schedule 3 (table - Item 7): After \"Master of Occupational Therapy\", insert \"Master of Professional Psychology\". | 4 Schedule 3 (table - Item 7): Omit \"Master of Sustainable Environments and Planning\". | 5 Schedule 3 (table - Item 10): Omit \"Master of Podiatry Practice\". | 6 Schedule 3 (table - Item 11): Before \"Master of Nursing (Nurse Practitioner)\", insert \"Master of Dietetics\". | 7 Schedule 3 (table - Item 11): After \"Master of Nursing Practice (Pre-Registration)\", insert \"Master of Occupational Therapy\". | 8 Schedule 3 (table - Item 14): After \"Master of Architecture\", insert \"Master of Architecture (OpenUnis)\". | 9 Schedule 3 (table - Item 14): After \"Master of Finance\", insert \"Master of Geoscience (Geophysics)\". | 10 Schedule 3 (table - Item 14): Omit \"Master of Media and Communication\" and \"Master of Petroleum Engineering\". | 11 Schedule 3 (table - Item 14): After \"Master of Physiotherapy\", insert \"Master of Professional Accounting\". | 12 Schedule 3 (table - Item 18): After \"Master of Counselling\", insert \"Master of Professional Accounting\". | 13 Schedule 3 (table - Item 20): After \"Master of Audiology\", insert \"Master of Clinical Exercise Physiology\". | 14 Schedule 3 (table - Item 20): After \"Master of Physiotherapy\", insert \"Master of Professional Psychology\". | 15 Schedule 3 (table - Item 22): After \"Master of Professional Accounting (5683)\", insert \"Master of Professional Psychology\". | 16 Schedule 3 (table - Item 22): Omit \"Master of Social Work (Gold Coast Campus, Logan Campus or Open Universities Australia)\", substitute \"Master of Social Work\". | 17 Schedule 3 (table - Item 22): Omit \"Master of Special Needs and Intervention Education\". | 18 Schedule 3 (table - Item 26): Omit \"Master of Development Practice\", substitute \"Master of Global Development\". | 19 Schedule 3 (table - Item 26): Omit \"Master of Nursing (Nurse Practitioner)\". | 20 Schedule 3 (table - Item 27): Repeal the item. | 21 Schedule 3 (table - Item 29): Omit \"Master of Chemical Sciences\", \"Master of Clinical Prosthetics and Orthotics\", \"Master of Information Technology (Computer Networks)\", \"Master of Orthoptics\" and \"Master of Podiatric Practice\". | 22 Schedule 3 (table - Item 29): After \"Master of Dietetic Practice\", insert \"Master of Dietetics\". | 23 Schedule 3 (table - Item 30): Omit \"Master of Engineering\" and \"Master of Surgery\". | 24 Schedule 3 (table - Item 34): Omit \"Master of Medical Radiations\". | 25 Schedule 3 (table - Item 34): After \"Master of Nursing Practice\", insert \"Master of Nutrition and Dietetics\". | 26 Schedule 3 (table - Item 36): Omit \"Master of Teaching (Secondary)\". | 27 Schedule 3 (table - Item 37): Omit \"Master of Divinity\" and \"Master of Theological Studies\". | 28 Schedule 3, after table Item 37): Add: 37A Ozford Institute of Higher Education Master of Professional Accounting | 29 Schedule 3 (table - Item 40): After \"Master of Professional Accounting\", insert \"Master of Professional Psychology\". | 30 Schedule 3 (table - Item 45): Before \"Doctor of Medicine\", insert \"Doctor of Clinical Dentistry\". | 31 Schedule 3 (table - Item 45): After \"Master of Teaching (Middle and Secondary)\", insert \"Master of Teaching (Secondary)\". | 32 Schedule 3 (table - Item 46): Before \"Master Degree Course in Juris Doctor\", insert \"Juris Doctor\". | 33 Schedule 3 (table - Item 47): Omit \"Master of Theology (Coursework)\", substitute \"Master of Theology\". | 34 Schedule 3 (table - Item 48): After \"Master of Electrical Engineering\", insert \"Master of Engineering\". | 35 Schedule 3 (table - Item 48): Omit \"Master of Music Therapy (by course-work)\", substitute \"Master of Music Therapy\". | 36 Schedule 3 (table - Item 48): Omit \"Master of Urban Analytics\". | 37 Schedule 3 (table - Item 49): After \"Master of Social Work (Professional Qualifying)\", insert \"Master of Social Work (Qualifying)\". | 38 Schedule 3 (table - Item 50): Omit \"Master of Commerce (Banking)\". | 39 Schedule 3 (table - Item 51): After \"Master of Clinical Psychology\", insert \"Master of Midwifery (Graduate Entry)\". | 40 Schedule 3 (table - Item 52): Omit \"Master of Arts (Theology)\". | 41 Schedule 3 (table - Item 53): After \"Doctor of Medicine (MD)\", insert \"Master of Agricultural Science\". | 42 Schedule 3 (table - Item 53): After \"Master of Arts in Japanese Interpreting and Translation\", insert \"Master of Arts in Translation and Interpreting\". | 43 Schedule 3 (table - Item 53): Omit \"Master of Clinical Exercise Physiology\" and \"Master of Dietetics\". | 44 Schedule 3 (table - Item 53): Omit \"Master of Educational Studies (Guidance and Counselling)\", substitute \"Master of Educational Studies (Guidance, Counselling and Careers)\". | 45 Schedule 3 (table - Item 53): Omit \"Master of Nurse Practitioner Studies\", substitute \"Master of Nurse Practitioner\". | 46 Schedule 3 (table - Item 53): After \"Master of Psychology\", insert \"Master of Public Health\". | 47 Schedule 3 (table - Item 56): Omit \"Master of Genetic Counselling\" and \"Master of Medicine (Psychotherapy)\". | 48 Schedule 3 (table - Item 56): After \"Master of Professional Accounting\", insert \"Master of Professional Accounting and Business Performance\". | 49 Schedule 3 (table - Item 57): After \"Bachelor of Arts / Master of Teaching\", insert \"Doctor of Medicine\". | 50 Schedule 3 (table - Item 57): Omit \"Master of Business Administration (Professional Accounting)\" and \"Master of Social Work (MSW or R7N)\". | 51 Schedule 3 (table - Item 57): After \"Master of Marine and Antarctic Science\", insert \"Master of Physiotherapy\". | 52 Schedule 3 (table - Item 58): After \"Master of Intellectual Property\", insert \"Master of Landscape Architecture\". | 53 Schedule 3 (table - Item 60): Omit \"Master of Geographic Information Science\", \"Master of Psychology (Clinical Psychology)\", \"Master of Psychology (Industrial and Organisational Psychology)\" and \"Master of Teaching (Early Childhood)\". | 54 Schedule 3 (table - Item 62): After \"Master of Health Science (Osteopathy)\", insert \"Master of Professional Accounting\".", "Related_Explanatory_Statements": "LI 2022/39 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202239/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2021/1", "Title": "Student Assistance (Education Institutions and Courses) Amendment Determination 2021", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2021", "Date_of_Issue": "3 June 2021", "Signatory": "Anne Ruston Minister for Families and Social Services", "Registration_Number": "F2021L00708", "Registration_Date": "8 June 2021", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Amendment Determination 2021. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection and 5D(1) of the Student Assistance Act 1973. | 4 Schedules: The instrument that is specified in Schedule 1 to this instrument is amended as set out in the applicable items in Schedule 1, and any other item in Schedule 1 to this instrument has effect according to its terms. Student Assistance (Education Institutions and Courses) Determination 2019 | 1 Schedule 3 (table - Item 12): Omit \"Master of Applied Finance\", substitute \"Doctor of Medicine\". | 2 Schedule 3 (table - Item 14): Omit \"Master of Psychology\". | 3 Schedule 3 (table - Item 17): After \"Master of Computer Science\", insert \"Master of Counselling\". | 4 Schedule 3 (table - Item 17): Omit \"Master of Information Technology\". | 5 Schedule 3 (table - Item 17): After \"Master of Professional Accounting\", insert \"Master of Professional Psychology\". | 6 Schedule 3 (table - Item 19): Before \"Master of Engineering Technology\", insert \"Master of Clinical Exercise Physiology\". | 7 Schedule 3 (table - Item 20): After \"Master of Audiology\", insert \"Master of Cognitive Behaviour Therapy\". | 8 Schedule 3, after table Item 24: Add: 24A Institute for Social Neuroscience Master of Professional Psychology Master of Psychology (Sport and Exercise) Master of Psychology (Sport and Exercise) | 9 Schedule 3 (table - Item 26): Omit \"Master of Rehabilitation (Occupational Therapy)\", \"Master of Rehabilitation (Physiotherapy)\" and \"Master of Rehabilitation (Speech Pathology)\". | 10 Schedule 3 (table - Item 30): Omit \"Master of Special Education\". | 11 Schedule 3 (table - Item 30): After \"Master of Geoscience\", insert \"Master of Inclusive and Special Education\". | 12 Schedule 3 (table - Item 34): Omit \"Master of Psychology (Counselling)\". | 13 Schedule 3 (table - Item 34): Omit \"Master of Teaching in Early Years Education\", substitute \"Master of Teaching Early Childhood Education\". | 14 Schedule 3 (table - Item 34): Omit \"Master of Teaching in Early Years and Primary Education\", substitute \"Master of Teaching Early Childhood and Primary Education\". | 15 Schedule 3 (table - Item 48): Omit \"Master of Psychology\". | 16 Schedule 3 (table - Item 48): Omit \"Master of Translation\", substitute \"Master of Translation and Interpreting\". | 17 Schedule 3 (table - Item 55): Omit \"Master of Computing Technology\". | 18 Schedule 3 (table - Item 55): After \"Master of Information Systems\", insert \"Master of Information Technology\". | 19 Schedule 3 (table - Item 57): Omit \"Master of Counselling\" and \"Master of Rehabilitation Counselling\".", "Related_Explanatory_Statements": "Education 2021/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20211/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2021/2", "Title": "Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2021", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2021", "Date_of_Issue": "14 December 2021", "Signatory": "Anne Ruston Minister for Families and Social Services", "Registration_Number": "F2021L01820", "Registration_Date": "17 December 2021", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2021. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection and 5D(1) of the Student Assistance Act 1973. | 4 Schedules: The instrument that is specified in Schedule 1 to this instrument is amended as set out in the applicable items in Schedule 1, and any other item in Schedule 1 to this instrument has effect according to its terms. Student Assistance (Education Institutions and Courses) Determination 2019 | 1 Schedule 3 (table - Item 2): Omit \"Master of Social Work\", substitute \"Master of Social Work (Qualifying)\". | 2 Schedule 3 (table - Item 2): After \"Master of Teaching (Early Childhood and Primary)\", insert \"Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education\". | 3 Schedule 3 (table - Item 2): Omit \"Master of Teaching (Secondary) including Master of Teaching (Secondary) / Professional Practice\", substitute \"Master of Teaching (Secondary) (Internship)\". | 4 Schedule 3, after table Item 4: Add: 4A Australian National Institute of Management and Commerce Master of Professional Accounting | 5 Schedule 3 (table - Item 5): Omit \"Master of Legal Practice\". | 6 Schedule 3 (table - Item 12): Omit \"Master of Engineering (Civil Systems)\", substitute \"Master of Engineering (Civil)\". | 7 Schedule 3 (table - Item 15): Omit \"Master of Education (Special Education Needs)\" and \"Master of International Accounting - ACCA\". | 8 Schedule 3 (table - Item 20): Omit \"Master of Teaching (Primary R - 7), substitute \"Master of Teaching (Primary)\". | 9 Schedule 3 (table - Item 22): Omit \"Master of Accounting\", \"Master of Organisational Psychology\" and \"Master of Teaching (Primary). | 10 Schedule 3 (table - Item 24A): Repeal the item. | 11 Schedule 3 (table - Item 25): Before \"Master of Psychology (Clinical)\", insert \"Master of Professional Psychology\". | 12 Schedule 3 (table - Item 25): After \"Master of Psychology (Clinical)\", insert \"Master of Psychology (Sport and Exercise)\". | 13 Schedule 3 (table - Item 29): Omit \"Master of Business Information Management and Systems\", substitute \"Master of Business Information Systems\". | 14 Schedule 3 (table - Item 29): After \"Master of Exercise Physiology\", insert \"Master of Extended Professional Accounting\". | 15 Schedule 3 (table - Item 29): Omit \"Master of Community Planning and Development\", substitute \"Master of Planning\". | 16 Schedule 3 (table - Item 29): Omit \"Master of Financial Analysis (Financial Risk Management)\", \"Master of Financial Analysis and Master of Business Administration\", \"Master of Financial Analysis and Master of Professional Accounting\", \"Master of Management (Corporate Governance and Risk)\", \"Master of Management (Human Resource Management)\", \"Master of Management (Project Management), \"Master of Professional Accounting (Business Analytics)\", \"Master of Professional Accounting (CPA Australia Extension)\", \"Master of Professional Accounting (Information Systems Management)\", and \"Master of Teaching English to Speakers of Other Languages (TESOL)\". | 17 Schedule 3 (table - Item 38): After \"Master of Nurse Practitioner\", insert \"Master of Nursing - Entry to Practice\". | 18 Schedule 3 (table - Item 41): Before \"Master of Dietetics\", insert \"Master of Architecture\" and \"Master of Architecture and Urban Design\". | 19 Schedule 3 (table - Item 45): Before \"Doctor of Veterinary Medicine\", insert \"Doctor of Medicine\". | 20 Schedule 3 (table - Item 45): Omit \"Master of Arts (Studies in Art History)\". | 21 Schedule 3 (table - Item 48): After \"Master of Architecture\", insert \"Master of Biomedical Engineering\". | 22 Schedule 3 (table - Item 48): After \"Master of Business Analytics\", insert \"Master of Chemical Engineering\" and \"Master of Civil Engineering\". | 23 Schedule 3 (table - Item 48): Omit \"Master of Creative Art Therapies\", substitute \"Master of Creative Arts Therapy\". | 24 Schedule 3 (table - Item 48): After \"Master of Educational Psychology\", insert \"Master of Electrical Engineering\". | 25 Schedule 3 (table - Item 48): Omit \"Master of Engineering\", \"Master of Engineering (Biochemical)\", \"Master of Engineering (Biomedical)\", \"Master of Engineering (Chemical)\", \"Master of Engineering (Civil)\", \"Master of Engineering (Electrical)\", \"Master of Engineering (Environmental)\", \"Master of Engineering (Mechanical)\", \"Master of Engineering (Mechatronics)\", \"Master of Engineering (Software)\", \"Master of Engineering (Spatial)\" and \"Master of Engineering (Structural)\". | 26 Schedule 3 (table - Item 48): After \"Master of Environment\", insert \"Master of Environmental Engineering\". | 27 Schedule 3 (table - Item 48): After \"Master of Management (Marketing)\", insert \"Master of Mechanical Engineering\" and \"Master of Mechatronics Engineering\". | 28 Schedule 3 (table - Item 48): After \"Master of Nursing Science\", insert \"Master of Professional Psychology\". | 29 Schedule 3 (table - Item 48): After \"Master of Social Work\", insert \"Master of Software Engineering\" and \"Master of Spatial Engineering\". | 30 Schedule 3 (table - Item 49): Omit \"Master of Education (Special Education)\", substitute \"Master of Education (Special and Inclusive Education)\". | 31 Schedule 3 (table - Item 52): After \"Doctor of Medicine, Sydney Campus\", insert \"Master of Architecture\". | 32 Schedule 3 (table - Item 57): Before \"Master of Applied Science (Agricultural Science)\", insert \"Bachelor of Arts / Master of Teaching\". | 33 Schedule 3 (table - Item 58): Omit \"Master of Marketing\". | 34 Schedule 3, after table Item 62: Add: 62A Wentworth Institute of Higher Education Master of Professional Accounting", "Related_Explanatory_Statements": "Education 2021/2 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20212/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2019/1", "Title": "Student Assistance (Education Institutions and Courses) Determination 2019", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2019", "Date_of_Issue": "19 January 2019", "Signatory": "Paul Fletcher Minister for Families and Social Services", "Registration_Number": "F2019L00062", "Registration_Date": "25 January 2019", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Determination 2019. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsections 3(1) and 5D(1) of the Student Assistance Act 1973. | 4 Definitions: In this instrument: accredited higher education course means a course that is: (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. accredited secondary course means a course accredited as a secondary course by the State or Territory authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted. Act means the Student Assistance Act 1973. bridging study for overseas-trained professionals means the occupation-related subjects, course, tuition or training program that: (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. ESL course means a course of instruction in English as a second language. Masters qualifying course means a bridging course that gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course. National Register has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. Open Learning means a program of assessment based on study provided through Open Universities Australia Pty Ltd (ACN 053 431 888) trading as Open Universities Australia. Preparatory course means: (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). Pre-vocational course means a course designed to assist people to gain entry to a specific related VET course or an Australian Apprenticeship. registered training organisation means a training organisation that is registered on the National Register as a registered training organisation. special school means an institution located in Australia that is conducted primarily for students with a disability and is: (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. TEQSA means the Tertiary Education Quality and Standards Agency. VET means vocational education and training. VET course has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. VET Quality Framework has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. | 5 Schedules: Each instrument that is specified in Schedule 4 to this instrument is repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Higher education institutions: For the definition of higher education institution in subsection 3(1) of the Act, the following are to be regarded as higher education institutions for the purposes of the Act: (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. | 7 Secondary Schools: For the definition of secondary school in subsection 3(1) of the Act, the following are to be regarded as secondary schools for the purposes of the Act: (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. | 8 Technical and further education institutions: For the definition of technical and further education institution in subsection 3(1) of the Act, registered training organisations are to be regarded as technical and further education institutions for the purposes of the Act. | 9 Other education institutions: For paragraph (d) of the definition of education institution in subsection 3(1) of the Act, special schools are to be regarded as education institutions for the purposes of the Act. | 10 Secondary courses: For paragraph 5D(1)(a) of the Act, a secondary course is a course: (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (i) accredited secondary course subjects; or (ii) a VET course. | 11 Tertiary courses: (1) For paragraph 5D(1)(a) of the Act, a tertiary course is a full-time course: (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (2) Without limiting subsection (1), a course that meets the requirements of paragraph (1)(a), (b) or (c) and is not a full-time course is a tertiary course for the purposes of section 1061PC of the Social Security Act 1991. (3) For paragraph 5D(1)(b) of the Act, a unit of a course mentioned in subsection (1) or (2) is part of a tertiary course. | 12 Tertiary courses-transitional arrangements for certain Schedule 2 courses and Schedule 3 courses: (1) For the purposes of paragraph 11(1)(c) of this instrument, this section applies to a course if: (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (2) For the purposes of 11(1)(c) of this instrument, this section applies to a course if: (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (3) This section does not apply to a course in relation to a student, if: (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (4) For the purposes of this section, a student is receiving a student payment for the course if the student is receiving any of the following because the student is undertaking the course: (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (section 10) Column 1 - Course Column 2 - Education institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school School-based apprenticeship or traineeship Secondary school International Baccalaureate Secondary school Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school (paragraph 11(1)(a) and subsections 11(2) and 12(1)) Tertiary courses Item Column 1 Course Column 2 Education institution 1 Pre-vocational course Registered training organisation 2 ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course 3 VET course that is not: (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Higher education institution Registered training organisation 4 VET course that is not a VET course specified in item 5 Registered training organisation 5 VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution Registered training organisation 6 Undergraduate or postgraduate accredited higher education course at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 7 Open Learning that: (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 8 Open Learning at the level of a VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 9 Open Learning at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 participating in Open Learning 10 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation 11 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Registered training organisation (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Registered training organisation participating in Open Learning (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation participating in Open Learning (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (paragraph 11(1)(b) and subsections 11(2) and 12(2)) Item Column 1 - Educational institution Column 2 - Course 1 Alphacrucis College Master of Arts Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology 2 Australian Catholic University Master of Clinical Counselling Master of Clinical Exercise Physiology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) including Master of Teaching (Secondary) / Professional Practice Master of Theological Studies 3 Australian College of Applied Psychology Master of Counselling and Psychotherapy Master of Psychology (Clinical) Master of Social Work (Qualifying) 4 Australian College of Theology Limited Master of Arts (Ministry) Master of Arts (Theology) Master of Divinity Master of Ministry (Extended) 5 Australian National University Juris Doctor Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Legal Practice Master of Professional Accounting Master of Statistics Medicinae ac Chirurgiae Doctoranda 6 Avondale College Master of Teaching (Primary) Master of Teaching (Secondary) 7 Bond University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Sustainable Environments and Planning 8 Cairnmillar Institute School of Counselling & Psychotherapy Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) 9 Carnegie Mellon University Australia Master of Science in Information Technology (MSIT) Master of Science in Public Policy and Management (MSPPM) 10 Central Queensland University Master of Clinical Chiropractic Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Podiatry Practice Master of Professional Accounting Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) 11 Charles Darwin University Master of Professional Accounting (MPA1, MPACC or MPAE) Master of Professional Accounting (Professional Practice) Master of Psychology (Clinical) 12 Charles Sturt University Master of Applied Finance Master of Child and Adolescent Welfare Master of Clinical Exercise Physiology Master of Clinical Nursing (Nurse Practitioner) Master of Clinical Psychology Master of Communication (Journalism) Master of Education (Teacher Librarianship) Master of Engineering (Civil Systems) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages 13 Christian Heritage College Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 14 Curtin University (formerly known as Curtin University of Technology) Master of Architecture Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Information Management Master of Media and Communication Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Petroleum Engineering Master of Pharmacy Master of Physiotherapy Master of Psychology Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science - Geophysics Major Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) 15 Deakin University Doctor of Medicine Juris Doctor Master of Applied Learning and Teaching Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Education (Special Education Needs) Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of International Accounting Master of Landscape Architecture Master of Languages Teaching Master of Nursing Practice (Nurse Practitioner) Master of Optometry Master of Professional Accounting Master of Professional Accounting and Finance Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) 16 Eastern College Australia Master of Community Counselling Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development 17 Edith Cowan University Master of Clinical Nursing Master of Computer Science Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Information Technology Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 18 Excelsia College (formerly known as Wesley Institute) Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 19 Federation University Australia Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 20 Flinders University Doctor of Medicine Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Information Technology Master of Maritime Archaeology Master of Nursing (Nursing Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary R - 7) Master of Teaching (Secondary) Master of Teaching (Special Education) 21 Gestalt Therapy Brisbane Pty Ltd Master of Gestalt Therapy 22 Griffith University Doctor of Medicine Master of Accounting Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Dentistry Master of Environment Master of Financial Planning (5665) Master of Financial Planning (5686/5687/5685) Master of Human Services Master of Information Technology Master of Organisational Psychology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Public Health Master of Rehabilitation Counselling Master of Social Work (Gold Coast Campus, Logan Campus or Open Universities Australia) Master of Secondary Teaching Master of Special Needs and Intervention Education Master of Speech Pathology Master of Teaching (Primary) Master of Urban and Environmental Planning 23 Harvest Bible College Master of Arts (Ministry) 24 Holmesglen Institute of TAFE Master of Professional Accounting 25 ISN Psychology Pty Ltd Master of Psychology (Clinical) 26 James Cook University Master of Development Practice Master of Guidance and Counselling Master of Information Technology Master of Nursing (Nurse Practitioner) Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Rehabilitation (Occupational Therapy) Master of Rehabilitation (Physiotherapy) Master of Rehabilitation (Speech Pathology) Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) 27 Kaplan Business School (formerly known as Bradford College Pty Limited) Master of Accounting Master of Professional Accounting 28 King's Own Institute Master of Accounting Master of Professional Accounting 29 La Trobe University Juris Doctor Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Management and Systems Master of Chemical Sciences Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Prosthetics and Orthotics Master of Clinical Psychology Master of Community Planning and Development Master of Dentistry Master of Dietetic Practice Master of Exercise Physiology Master of Financial Analysis Master of Financial Analysis (Financial Risk Management) Master of Financial Analysis (Investment) Master of Financial Analysis and Master of Business Administration Master of Financial Analysis and Master of Professional Accounting Master of Health Information Management Master of Information Technology Master of Information Technology (Computer Networks) Master of International Development Master of Management (Corporate Governance and Risk) Master of Management (Human Resource Management) Master of Management (Project Management) Master of Marketing Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Orthoptics Master of Physiotherapy Practice Master of Podiatric Practice Master of Professional Accounting Master of Professional Accounting (Business Analytics) Master of Professional Accounting (CPA Australia Extension) Master of Professional Accounting (Information Systems Management) Master of Public Health Master of Social Work Master of Special Education Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages (TESOL) 30 Macquarie University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Engineering Master of Environmental Planning Master of Geoscience Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Special Education Master of Speech and Language Pathology Master of Surgery Master of Teaching (Birth to Five Years) 31 Melbourne Institute for Experiential and Creative Arts Therapy Master of Therapeutic Arts Practice 32 Melbourne Institute of Technology Master of Networking Master of Professional Accounting Master of Professional Accounting (MPA) 33 Melbourne Polytechnic Master of Professional and Practicing Accounting 34 Monash University Doctor of Medicine Juris Doctor Master of Actuarial Studies Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Radiations Master of Nursing Practice Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Counselling) Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching in Early Years Education Master of Teaching in Early Years and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design 35 Moore Theological College Master of Arts (Theology) 36 Morling College Ltd Master of Counselling Master of Teaching (Secondary) 37 Murdoch University Doctor of Veterinary Medicine Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Counselling Master of Development Studies Master of Divinity Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) 38 Queensland University of Technology Master of Applied Science (Medical Physics) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 39 RMIT University Juris Doctor Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of International Urban and Environmental Development Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment 40 Southern Cross University Master of Clinical Exercise Physiology Master of Forest Science and Management Master of Marine Science and Management Master of Osteopathic Medicine Master of Professional Accounting Master of Social Work (Professional Qualifying) Master of Teaching 41 Swinburne University of Technology Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Practising Accounting Master of Professional Accounting Master of Professional Accounting Global Leadership Program Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) 42 Sydney College of Divinity Master of Divinity Master of Divinity (Korean) Master of Theology Master of Theology (Korean) 43 Tabor Adelaide Master of Counselling Practice Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) 44 Top Education Institute Group Pty Ltd Master of Professional Accounting 45 University of Adelaide Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Curatorial and Museum Studies) Master of Arts (Studies in Art History) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) 46 University of Canberra Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Teaching Master of Urban and Regional Planning 47 University of Divinity Master of Arts (Theology) Master of Divinity Master of Theological Studies Master of Theology (Coursework) 48 University of Melbourne Doctor of Dental Surgery Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Clinical Audiology Master of Construction Management Master of Cultural Material Conservation Master of Educational Psychology Master of Engineering Master of Engineering (Biochemical) Master of Engineering (Biomedical) Master of Engineering (Chemical) Master of Engineering (Civil) Master of Engineering (Electrical) Master of Engineering (Environmental) Master of Engineering (Mechanical) Master of Engineering (Mechatronics) Master of Engineering (Software) Master of Engineering (Spatial) Master of Engineering (Structural) Master of Environment Master of Food and Packaging Innovation Master of Food Science Master of Forest Ecosystem Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Music Therapy (by course-work) Master of Nursing Science Master of Property Master of Psychology Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Speech Pathology Master of Teaching Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Translation Master of Urban Analytics Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning 49 University of New England Doctor of Medicine Master of Applied Linguistics (TESOL) Master of Education (Special Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 50 University of New South Wales Doctor of Medicine Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Banking) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Commerce (Management Accounting) Master of Financial Planning Master of Health Management Master of Information Technology Master of International Public Health Master of Interpreting Master of Landscape Architecture Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting 51 University of Newcastle Doctor of Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Mental Health Nursing (Nurse Practitioner) Master of Nursing (Nurse Practitioner) Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) 52 University of Notre Dame Doctor of Medicine, Fremantle Campus Doctor of Medicine, Sydney Campus Master of Arts (Theology) Master of Counselling Master of Primary Teaching, Sydney Campus Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus 53 University of Queensland Doctor of Medicine (MD) Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance and Counselling) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Studies Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health (#16 or #24) Master of Social Work Studies Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 54 University of South Australia Master of Architecture Master of Finance (Financial Planning) Master of Information Technology (Business Intelligence) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 55 University of Southern Queensland Juris Doctor Master of Computing Technology Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Learning and Teaching Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) 56 University of Sydney Doctor of Dental Medicine Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Genetic Counselling Master of Information Technology Master of International Public Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Medicine (Psychotherapy) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies 57 University of Tasmania Master of Applied Science (Agricultural Science) Master of Applied Science (Microbiology) Master of Architecture Master of Business Administration (Professional Accounting) Master of Counselling Master of Economic Geology Master of Marine and Antarctic Science Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Rehabilitation Counselling Master of Social Work (MSW or R7N) Master of Teaching 58 University of Technology, Sydney Juris Doctor Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Applied Linguistics and TESOL Master of Architecture Master of Clinical Psychology Master of Finance Master of Information Technology Master of Intellectual Property Master of Marketing Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Strategic Supply Chain Management Master of Teaching in Secondary Education 59 University of the Sunshine Coast Master of Counselling Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 60 University of Western Australia Doctor of Dental Medicine Doctor of Medicine Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Geographic Information Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Psychology (Clinical Psychology) Master of Psychology (Industrial and Organisational Psychology) Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning 61 University of Wollongong Doctor of Medicine Master of Applied Finance Master of Applied Finance (Banking/Investing/Managing) Master of Business Master of Business (Financial Management) Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Information Technology Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Work, Health and Safety 62 Victoria University Master of Applied Psychology (Clinical Psychology) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) 63 Western Sydney University (formerly known as University of Western Sydney) Doctor of Medicine Master of Accountancy Master of Art Therapy Master of Chinese Medicine Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nurse Practitioner (Mental Health) Master of Occupational Therapy Master of Physiotherapy Master of Podiatric Medicine Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth - 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology Master of Clinical Exercise Physiology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) including Master of Teaching (Secondary) / Professional Practice Master of Theological Studies Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Arts (Theology) Master of Divinity Master of Ministry (Extended) Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Legal Practice Master of Professional Accounting Master of Statistics Medicinae ac Chirurgiae Doctoranda Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Sustainable Environments and Planning Counselling & Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Science in Public Policy and Management (MSPPM) Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Podiatry Practice Master of Professional Accounting Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) Master of Professional Accounting (Professional Practice) Master of Psychology (Clinical) Master of Child and Adolescent Welfare Master of Clinical Exercise Physiology Master of Clinical Nursing (Nurse Practitioner) Master of Clinical Psychology Master of Communication (Journalism) Master of Education (Teacher Librarianship) Master of Engineering (Civil Systems) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages Master of Teaching (Primary) Master of Teaching (Secondary) Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Information Management Master of Media and Communication Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Petroleum Engineering Master of Pharmacy Master of Physiotherapy Master of Psychology Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science - Geophysics Major Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) Juris Doctor Master of Applied Learning and Teaching Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Education (Special Education Needs) Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of International Accounting Master of Landscape Architecture Master of Languages Teaching Master of Nursing Practice (Nurse Practitioner) Master of Optometry Master of Professional Accounting Master of Professional Accounting and Finance Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development Master of Computer Science Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Information Technology Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) (formerly known as Wesley Institute) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Information Technology Master of Maritime Archaeology Master of Nursing (Nursing Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary R - 7) Master of Teaching (Secondary) Master of Teaching (Special Education) Master of Accounting Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Dentistry Master of Environment Master of Financial Planning (5665) Master of Financial Planning (5686/5687/5685) Master of Human Services Master of Information Technology Master of Organisational Psychology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Public Health Master of Rehabilitation Counselling Master of Social Work (Gold Coast Campus, Logan Campus or Open Universities Australia) Master of Secondary Teaching Master of Special Needs and Intervention Education Master of Speech Pathology Master of Teaching (Primary) Master of Urban and Environmental Planning Master of Guidance and Counselling Master of Information Technology Master of Nursing (Nurse Practitioner) Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Rehabilitation (Occupational Therapy) Master of Rehabilitation (Physiotherapy) Master of Rehabilitation (Speech Pathology) Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) (formerly known as Bradford College Pty Limited) Master of Professional Accounting Master of Professional Accounting Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Management and Systems Master of Chemical Sciences Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Prosthetics and Orthotics Master of Clinical Psychology Master of Community Planning and Development Master of Dentistry Master of Dietetic Practice Master of Exercise Physiology Master of Financial Analysis Master of Financial Analysis (Financial Risk Management) Master of Financial Analysis (Investment) Master of Financial Analysis and Master of Business Administration Master of Financial Analysis and Master of Professional Accounting Master of Health Information Management Master of Information Technology Master of Information Technology (Computer Networks) Master of International Development Master of Management (Corporate Governance and Risk) Master of Management (Human Resource Management) Master of Management (Project Management) Master of Marketing Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Orthoptics Master of Physiotherapy Practice Master of Podiatric Practice Master of Professional Accounting Master of Professional Accounting (Business Analytics) Master of Professional Accounting (CPA Australia Extension) Master of Professional Accounting (Information Systems Management) Master of Public Health Master of Social Work Master of Special Education Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages (TESOL) Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Engineering Master of Environmental Planning Master of Geoscience Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Special Education Master of Speech and Language Pathology Master of Surgery Master of Teaching (Birth to Five Years) Master of Professional Accounting Master of Professional Accounting (MPA) Juris Doctor Master of Actuarial Studies Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Radiations Master of Nursing Practice Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Counselling) Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching in Early Years Education Master of Teaching in Early Years and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design Master of Teaching (Secondary) Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Counselling Master of Development Studies Master of Divinity Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of International Urban and Environmental Development Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment Master of Forest Science and Management Master of Marine Science and Management Master of Osteopathic Medicine Master of Professional Accounting Master of Social Work (Professional Qualifying) Master of Teaching Master of Information Technology Master of Occupational Therapy Master of Practising Accounting Master of Professional Accounting Master of Professional Accounting Global Leadership Program Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Divinity (Korean) Master of Theology Master of Theology (Korean) Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Curatorial and Museum Studies) Master of Arts (Studies in Art History) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Teaching Master of Urban and Regional Planning Master of Divinity Master of Theological Studies Master of Theology (Coursework) Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Clinical Audiology Master of Construction Management Master of Cultural Material Conservation Master of Educational Psychology Master of Engineering Master of Engineering (Biochemical) Master of Engineering (Biomedical) Master of Engineering (Chemical) Master of Engineering (Civil) Master of Engineering (Electrical) Master of Engineering (Environmental) Master of Engineering (Mechanical) Master of Engineering (Mechatronics) Master of Engineering (Software) Master of Engineering (Spatial) Master of Engineering (Structural) Master of Environment Master of Food and Packaging Innovation Master of Food Science Master of Forest Ecosystem Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Music Therapy (by course-work) Master of Nursing Science Master of Property Master of Psychology Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Speech Pathology Master of Teaching Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Translation Master of Urban Analytics Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning Master of Applied Linguistics (TESOL) Master of Education (Special Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Banking) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Commerce (Management Accounting) Master of Financial Planning Master of Health Management Master of Information Technology Master of International Public Health Master of Interpreting Master of Landscape Architecture Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting Juris Doctor Master of Architecture Master of Clinical Psychology Master of Mental Health Nursing (Nurse Practitioner) Master of Nursing (Nurse Practitioner) Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine, Sydney Campus Master of Arts (Theology) Master of Counselling Master of Primary Teaching, Sydney Campus Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance and Counselling) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Studies Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health (#16 or #24) Master of Social Work Studies Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Finance (Financial Planning) Master of Information Technology (Business Intelligence) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Computing Technology Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Learning and Teaching Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Genetic Counselling Master of Information Technology Master of International Public Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Medicine (Psychotherapy) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies Master of Applied Science (Microbiology) Master of Architecture Master of Business Administration (Professional Accounting) Master of Counselling Master of Economic Geology Master of Marine and Antarctic Science Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Rehabilitation Counselling Master of Social Work (MSW or R7N) Master of Teaching Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Applied Linguistics and TESOL Master of Architecture Master of Clinical Psychology Master of Finance Master of Information Technology Master of Intellectual Property Master of Marketing Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Strategic Supply Chain Management Master of Teaching in Secondary Education Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Geographic Information Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Psychology (Clinical Psychology) Master of Psychology (Industrial and Organisational Psychology) Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning Master of Applied Finance Master of Applied Finance (Banking/Investing/Managing) Master of Business Master of Business (Financial Management) Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Information Technology Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Work, Health and Safety Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) Master of Accountancy Master of Art Therapy Master of Chinese Medicine Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nurse Practitioner (Mental Health) Master of Occupational Therapy Master of Physiotherapy Master of Podiatric Medicine Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth - 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2) | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "Education 2019/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20191/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2019/1", "Title": "Student Assistance (Education Institutions and Courses) Determination 2019", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2019", "Date_of_Issue": "19 January 2019", "Signatory": "Paul Fletcher Minister for Families and Social Services", "Registration_Number": "F2020C00017", "Registration_Date": "14 January 2020", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Determination 2019. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsections 3(1) and 5D(1) of the Student Assistance Act 1973. | 4 Definitions: In this instrument: accredited higher education course means a course that is: (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. accredited secondary course means a course accredited as a secondary course by the State or Territory authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted. Act means the Student Assistance Act 1973. bridging study for overseas-trained professionals means the occupation-related subjects, course, tuition or training program that: (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. ESL course means a course of instruction in English as a second language. Masters qualifying course means a bridging course that gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course. National Register has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. Open Learning means a program of assessment based on study provided through Open Universities Australia Pty Ltd (ACN 053 431 888) trading as Open Universities Australia. Preparatory course means: (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). Pre-vocational course means a course designed to assist people to gain entry to a specific related VET course or an Australian Apprenticeship. registered training organisation means a training organisation that is registered on the National Register as a registered training organisation. special school means an institution located in Australia that is conducted primarily for students with a disability and is: (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. TEQSA means the Tertiary Education Quality and Standards Agency. VET means vocational education and training. VET course has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. VET Quality Framework has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. | 6 Higher education institutions: For the definition of higher education institution in subsection 3(1) of the Act, the following are to be regarded as higher education institutions for the purposes of the Act: (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. | 7 Secondary Schools: For the definition of secondary school in subsection 3(1) of the Act, the following are to be regarded as secondary schools for the purposes of the Act: (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. | 8 Technical and further education institutions: For the definition of technical and further education institution in subsection 3(1) of the Act, registered training organisations are to be regarded as technical and further education institutions for the purposes of the Act. | 9 Other education institutions: For paragraph (d) of the definition of education institution in subsection 3(1) of the Act, special schools are to be regarded as education institutions for the purposes of the Act. | 10 Secondary courses: For paragraph 5D(1)(a) of the Act, a secondary course is a course: (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (i) accredited secondary course subjects; or (ii) a VET course. | 11 Tertiary courses: (1) For paragraph 5D(1)(a) of the Act, a tertiary course is a full-time course: (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (2) Without limiting subsection (1), a course that meets the requirements of paragraph (1)(a), (b) or (c) and is not a full-time course is a tertiary course for the purposes of section 1061PC of the Social Security Act 1991. (3) For paragraph 5D(1)(b) of the Act, a unit of a course mentioned in subsection (1) or (2) is part of a tertiary course. | 12 Tertiary courses-transitional arrangements for certain Schedule 2 courses and Schedule 3 courses: (1) For the purposes of paragraph 11(1)(c) of this instrument, this section applies to a course if: (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (2) For the purposes of 11(1)(c) of this instrument, this section applies to a course if: (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (3) This section does not apply to a course in relation to a student, if: (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (4) For the purposes of this section, a student is receiving a student payment for the course if the student is receiving any of the following because the student is undertaking the course: (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (section 10) Column 1 - Course Column 2 - Education institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school School-based apprenticeship or traineeship Secondary school International Baccalaureate Secondary school Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school (paragraph 11(1)(a) and subsections 11(2) and 12(1)) Tertiary courses Item Column 1 Course Column 2 Education institution 1 Pre-vocational course Registered training organisation 2 ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course 3 VET course that is not: (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Higher education institution Registered training organisation 4 VET course that is not a VET course specified in item 5 Registered training organisation 5 VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution Registered training organisation 6 Undergraduate or postgraduate accredited higher education course at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 7 Open Learning that: (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 8 Open Learning at the level of a VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 9 Open Learning at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 participating in Open Learning 10 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation 11 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Registered training organisation (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Registered training organisation participating in Open Learning (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation participating in Open Learning (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (paragraph 11(1)(b) and subsections 11(2) and 12(2)) Item Column 1 - Educational institution Column 2 - Course 1 Alphacrucis College Master of Arts Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology 2 Australian Catholic University Master of Clinical Exercise Physiology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) including Master of Teaching (Secondary) / Professional Practice Master of Theological Studies 3 Australian College of Applied Psychology Master of Counselling and Psychotherapy Master of Psychology (Clinical) Master of Social Work (Qualifying) 4 Australian College of Theology Limited Master of Arts (Ministry) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies 5 Australian National University Juris Doctor Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Legal Practice Master of Professional Accounting Master of Statistics Medicinae ac Chirurgiae Doctoranda 6 Avondale College Master of Teaching (Primary) Master of Teaching (Secondary) 7 Bond University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Psychology (Clinical) Master of Sustainable Environments and Planning 8 Cairnmillar Institute School of Counselling & Psychotherapy Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) 9 Carnegie Mellon University Australia Master of Science in Information Technology (MSIT) Master of Science in Public Policy and Management (MSPPM) 10 Central Queensland University Master of Clinical Chiropractic Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Podiatry Practice Master of Professional Accounting Master of Professional Psychology Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) 11 Charles Darwin University Master of Nursing (Nurse Practitioner) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Teaching 12 Charles Sturt University Master of Applied Finance Master of Child and Adolescent Welfare Master of Clinical Exercise Physiology Master of Clinical Nursing (Nurse Practitioner) Master of Clinical Psychology Master of Communication (Journalism) Master of Education (Teacher Librarianship) Master of Engineering (Civil Systems) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages 13 Christian Heritage College Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 14 Curtin University (formerly known as Curtin University of Technology) Doctor of Physiotherapy Master of Architecture Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Information Management Master of Media and Communication Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Petroleum Engineering Master of Pharmacy Master of Physiotherapy Master of Psychology Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science - Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) 15 Deakin University Doctor of Medicine Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Education (Special Education Needs) Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of International Accounting - ACCA Master of Landscape Architecture Master of Languages Teaching Master of Optometry Master of Professional Accounting Master of Professional Accounting and Finance Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) 16 Eastern College Australia Master of Community Counselling Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development 17 Edith Cowan University Master of Clinical Nursing Master of Computer Science Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Information Technology Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 18 Excelsia College (formerly known as Wesley Institute) Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 19 Federation University Australia Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Primary Teaching Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 20 Flinders University Doctor of Medicine Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Information Technology Master of Maritime Archaeology Master of Nursing (Nursing Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary R - 7) Master of Teaching (Secondary) Master of Teaching (Special Education) 21 Gestalt Therapy Brisbane Pty Ltd Master of Gestalt Therapy 22 Griffith University Doctor of Medicine Juris Doctor Master of Accounting Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Dentistry Master of Environment Master of Financial Planning (5665) Master of Financial Planning (5686/5687/5685) Master of Human Services Master of Information Technology Master of Organisational Psychology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Public Health Master of Rehabilitation Counselling Master of Social Work (Gold Coast Campus, Logan Campus or Open Universities Australia) Master of Secondary Teaching Master of Special Needs and Intervention Education Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Teaching (Primary) Master of Urban and Environmental Planning 23 Harvest Bible College Master of Arts (Ministry) 24 Holmesglen Institute of TAFE Master of Professional Accounting 25 ISN Psychology Pty Ltd Master of Psychology (Clinical) 26 James Cook University Master of Development Practice Master of Guidance and Counselling Master of Information Technology Master of Nursing (Nurse Practitioner) Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Rehabilitation (Occupational Therapy) Master of Rehabilitation (Physiotherapy) Master of Rehabilitation (Speech Pathology) Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) 27 Kaplan Business School (formerly known as Bradford College Pty Limited) Master of Accounting Master of Professional Accounting 28 King's Own Institute Master of Accounting Master of Professional Accounting 29 La Trobe University Juris Doctor Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Management and Systems Master of Chemical Sciences Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Prosthetics and Orthotics Master of Clinical Psychology Master of Community Planning and Development Master of Dentistry Master of Dietetic Practice Master of Exercise Physiology Master of Financial Analysis Master of Financial Analysis (Financial Risk Management) Master of Financial Analysis (Investment) Master of Financial Analysis and Master of Business Administration Master of Financial Analysis and Master of Professional Accounting Master of Health Information Management Master of Information Technology Master of Information Technology (Computer Networks) Master of International Development Master of Management (Corporate Governance and Risk) Master of Management (Human Resource Management) Master of Management (Project Management) Master of Marketing Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Orthoptics Master of Physiotherapy Practice Master of Podiatric Practice Master of Professional Accounting Master of Professional Accounting (Business Analytics) Master of Professional Accounting (CPA Australia Extension) Master of Professional Accounting (Information Systems Management) Master of Public Health Master of Social Work Master of Special Education Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages (TESOL) 30 Macquarie University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Engineering Master of Environmental Planning Master of Geoscience Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Special Education Master of Speech and Language Pathology Master of Surgery Master of Teaching (Birth to Five Years) 31 Melbourne Institute for Experiential and Creative Arts Therapy Master of Therapeutic Arts Practice 32 Melbourne Institute of Technology Master of Networking Master of Professional Accounting Master of Professional Accounting (MPA) 33 Melbourne Polytechnic Master of Professional and Practicing Accounting 34 Monash University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Studies Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Radiations Master of Medical Ultrasound Master of Nursing Practice Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Counselling) Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching in Early Years Education Master of Teaching in Early Years and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design 35 Moore Theological College Master of Arts (Theology) 36 Morling College Ltd Master of Counselling Master of Teaching (Secondary) 37 Murdoch University Doctor of Veterinary Medicine Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of Divinity Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Theological Studies 38 Queensland University of Technology Master of Applied Science (Medical Physics) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 39 RMIT University Juris Doctor Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of International Urban and Environmental Management Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment 40 Southern Cross University Master of Clinical Exercise Physiology Master of Forest Science and Management Master of Marine Science and Management Master of Osteopathic Medicine Master of Professional Accounting Master of Social Work (Professional Qualifying) Master of Teaching 41 Swinburne University of Technology Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) 42 Sydney College of Divinity Master of Divinity Master of Divinity (Korean) Master of Theology Master of Theology (Korean) 43 Tabor Adelaide Master of Counselling Practice Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) 44 Top Education Institute Group Pty Ltd Master of Professional Accounting 45 University of Adelaide Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Curatorial and Museum Studies) Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Arts (Studies in Art History) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) 46 University of Canberra Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Teaching Master of Urban and Regional Planning 47 University of Divinity Master of Arts (Theology) Master of Divinity Master of Theological Studies Master of Theology (Coursework) 48 University of Melbourne Doctor of Dental Surgery Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapies Master of Cultural Material Conservation Master of Educational Psychology Master of Engineering Master of Engineering (Biochemical) Master of Engineering (Biomedical) Master of Engineering (Chemical) Master of Engineering (Civil) Master of Engineering (Electrical) Master of Engineering (Environmental) Master of Engineering (Mechanical) Master of Engineering (Mechatronics) Master of Engineering (Software) Master of Engineering (Spatial) Master of Engineering (Structural) Master of Environment Master of Food and Packaging Innovation Master of Food Science Master of Forest Ecosystem Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Music Therapy (by course-work) Master of Nursing Science Master of Property Master of Psychology Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Urban Analytics Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning 49 University of New England Doctor of Medicine Master of Applied Linguistics (TESOL) Master of Education (Special Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 50 University of New South Wales Doctor of Medicine Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Banking) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Commerce (Management Accounting) Master of Financial Planning Master of Health Management Master of Information Technology Master of International Public Health Master of Interpreting Master of Landscape Architecture Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting 51 University of Newcastle Doctor of Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Nurse Practitioner Master of Nursing Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) 52 University of Notre Dame Doctor of Medicine, Fremantle Campus Doctor of Medicine, Sydney Campus Master of Arts (Theology) Master of Counselling Master of Primary Teaching, Sydney Campus Master of Secondary Teaching Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus 53 University of Queensland Doctor of Medicine (MD) Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance and Counselling) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Studies Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health (#16 or #24) Master of Social Work Studies Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 54 University of South Australia Master of Architecture Master of Finance (Financial Planning) Master of Information Technology (Business Intelligence) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 55 University of Southern Queensland Juris Doctor Master of Clinical Psychology Master of Computing Technology Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Learning and Teaching Master of Professional Accounting Master of Professional Psychology 56 University of Sydney Doctor of Dental Medicine Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Genetic Counselling Master of Information Technology Master of International Public Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Medicine (Psychotherapy) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies 57 University of Tasmania Master of Applied Science (Agricultural Science) Master of Applied Science (Microbiology) Master of Architecture Master of Business Administration (Professional Accounting) Master of Counselling Master of Economic Geology Master of Marine and Antarctic Science Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Rehabilitation Counselling Master of Social Work (MSW or R7N) Master of Social Work (Qualifying) R7O Master of Teaching 58 University of Technology, Sydney Juris Doctor Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Marketing Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Secondary Education 59 University of the Sunshine Coast Master of Counselling Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 60 University of Western Australia Doctor of Dental Medicine Doctor of Medicine Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Geographic Information Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Psychology (Clinical Psychology) Master of Psychology (Industrial and Organisational Psychology) Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning 61 University of Wollongong Doctor of Medicine Master of Applied Finance Master of Applied Finance (Banking/Investing/Managing) Master of Business Master of Business (Financial Management) Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Information Technology Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Teaching (Primary) Master of Teaching (Secondary) 62 Victoria University Master of Applied Psychology (Clinical Psychology) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) 63 Western Sydney University (formerly known as University of Western Sydney) Doctor of Medicine Master of Accountancy Master of Art Therapy Master of Chinese Medicine Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nurse Practitioner (Mental Health) Master of Occupational Therapy Master of Physiotherapy Master of Podiatric Medicine Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth - 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) including Master of Teaching (Secondary) / Professional Practice Master of Theological Studies Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Legal Practice Master of Professional Accounting Master of Statistics Medicinae ac Chirurgiae Doctoranda Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Psychology (Clinical) Master of Sustainable Environments and Planning Counselling & Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Science in Public Policy and Management (MSPPM) Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Podiatry Practice Master of Professional Accounting Master of Professional Psychology Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Teaching Master of Child and Adolescent Welfare Master of Clinical Exercise Physiology Master of Clinical Nursing (Nurse Practitioner) Master of Clinical Psychology Master of Communication (Journalism) Master of Education (Teacher Librarianship) Master of Engineering (Civil Systems) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages Master of Teaching (Primary) Master of Teaching (Secondary) Master of Architecture Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Information Management Master of Media and Communication Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Petroleum Engineering Master of Pharmacy Master of Physiotherapy Master of Psychology Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science - Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Education (Special Education Needs) Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of International Accounting - ACCA Master of Landscape Architecture Master of Languages Teaching Master of Optometry Master of Professional Accounting Master of Professional Accounting and Finance Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development Master of Computer Science Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Information Technology Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) (formerly known as Wesley Institute) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Engineering Technology (Mechanical Engineering) Master of Primary Teaching Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Information Technology Master of Maritime Archaeology Master of Nursing (Nursing Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary R - 7) Master of Teaching (Secondary) Master of Teaching (Special Education) Juris Doctor Master of Accounting Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Dentistry Master of Environment Master of Financial Planning (5665) Master of Financial Planning (5686/5687/5685) Master of Human Services Master of Information Technology Master of Organisational Psychology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Public Health Master of Rehabilitation Counselling Master of Social Work (Gold Coast Campus, Logan Campus or Open Universities Australia) Master of Secondary Teaching Master of Special Needs and Intervention Education Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Teaching (Primary) Master of Urban and Environmental Planning Master of Guidance and Counselling Master of Information Technology Master of Nursing (Nurse Practitioner) Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Rehabilitation (Occupational Therapy) Master of Rehabilitation (Physiotherapy) Master of Rehabilitation (Speech Pathology) Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) (formerly known as Bradford College Pty Limited) Master of Professional Accounting Master of Professional Accounting Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Management and Systems Master of Chemical Sciences Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Prosthetics and Orthotics Master of Clinical Psychology Master of Community Planning and Development Master of Dentistry Master of Dietetic Practice Master of Exercise Physiology Master of Financial Analysis Master of Financial Analysis (Financial Risk Management) Master of Financial Analysis (Investment) Master of Financial Analysis and Master of Business Administration Master of Financial Analysis and Master of Professional Accounting Master of Health Information Management Master of Information Technology Master of Information Technology (Computer Networks) Master of International Development Master of Management (Corporate Governance and Risk) Master of Management (Human Resource Management) Master of Management (Project Management) Master of Marketing Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Orthoptics Master of Physiotherapy Practice Master of Podiatric Practice Master of Professional Accounting Master of Professional Accounting (Business Analytics) Master of Professional Accounting (CPA Australia Extension) Master of Professional Accounting (Information Systems Management) Master of Public Health Master of Social Work Master of Special Education Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages (TESOL) Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Engineering Master of Environmental Planning Master of Geoscience Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Special Education Master of Speech and Language Pathology Master of Surgery Master of Teaching (Birth to Five Years) Master of Professional Accounting Master of Professional Accounting (MPA) Doctor of Physiotherapy Juris Doctor Master of Actuarial Studies Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Radiations Master of Medical Ultrasound Master of Nursing Practice Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Counselling) Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching in Early Years Education Master of Teaching in Early Years and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design Master of Teaching (Secondary) Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of Divinity Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Theological Studies Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of International Urban and Environmental Management Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment Master of Forest Science and Management Master of Marine Science and Management Master of Osteopathic Medicine Master of Professional Accounting Master of Social Work (Professional Qualifying) Master of Teaching Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Divinity (Korean) Master of Theology Master of Theology (Korean) Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Curatorial and Museum Studies) Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Arts (Studies in Art History) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Teaching Master of Urban and Regional Planning Master of Divinity Master of Theological Studies Master of Theology (Coursework) Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapies Master of Cultural Material Conservation Master of Educational Psychology Master of Engineering Master of Engineering (Biochemical) Master of Engineering (Biomedical) Master of Engineering (Chemical) Master of Engineering (Civil) Master of Engineering (Electrical) Master of Engineering (Environmental) Master of Engineering (Mechanical) Master of Engineering (Mechatronics) Master of Engineering (Software) Master of Engineering (Spatial) Master of Engineering (Structural) Master of Environment Master of Food and Packaging Innovation Master of Food Science Master of Forest Ecosystem Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Music Therapy (by course-work) Master of Nursing Science Master of Property Master of Psychology Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Urban Analytics Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning Master of Applied Linguistics (TESOL) Master of Education (Special Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Banking) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Commerce (Management Accounting) Master of Financial Planning Master of Health Management Master of Information Technology Master of International Public Health Master of Interpreting Master of Landscape Architecture Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting Juris Doctor Master of Architecture Master of Clinical Psychology Master of Nurse Practitioner Master of Nursing Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine, Sydney Campus Master of Arts (Theology) Master of Counselling Master of Primary Teaching, Sydney Campus Master of Secondary Teaching Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance and Counselling) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Studies Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health (#16 or #24) Master of Social Work Studies Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Finance (Financial Planning) Master of Information Technology (Business Intelligence) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Clinical Psychology Master of Computing Technology Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Learning and Teaching Master of Professional Accounting Master of Professional Psychology Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Genetic Counselling Master of Information Technology Master of International Public Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Medicine (Psychotherapy) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies Master of Applied Science (Microbiology) Master of Architecture Master of Business Administration (Professional Accounting) Master of Counselling Master of Economic Geology Master of Marine and Antarctic Science Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Rehabilitation Counselling Master of Social Work (MSW or R7N) Master of Social Work (Qualifying) R7O Master of Teaching Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Marketing Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Secondary Education Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Geographic Information Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Psychology (Clinical Psychology) Master of Psychology (Industrial and Organisational Psychology) Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning Master of Applied Finance Master of Applied Finance (Banking/Investing/Managing) Master of Business Master of Business (Financial Management) Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Information Technology Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) Master of Accountancy Master of Art Therapy Master of Chinese Medicine Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nurse Practitioner (Mental Health) Master of Occupational Therapy Master of Physiotherapy Master of Podiatric Medicine Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth - 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Name Registration Commencement Application, saving and transitional provisions Student Assistance (Education Institutions and Courses) Determination 2019 25 Jan 2019 ( F2019L00062 ) 26 Jan 2019 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Amendment Determination 2019 24 Dec 2019 ( F2019L01707 ) 25 Dec 2019 (s 2(1) item 1) - Provision affected How affected s 2 rep LA s 48D s 5 rep LA s 48C Schedule 3 Schedule 3 am F2019L01707 Schedule 4 rep LA s 48C", "Related_Explanatory_Statements": "Education 2019/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20191C1/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2019/1", "Title": "Student Assistance (Education Institutions and Courses) Determination 2019", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2019", "Date_of_Issue": "19 January 2019", "Signatory": "Paul Fletcher Minister for Families and Social Services", "Registration_Number": "F2024C01279", "Registration_Date": "20 December 2024", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Determination 2019. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsections 3(1) and 5D(1) of the Student Assistance Act 1973. | 4 Definitions: In this instrument: accelerator program course has the same meaning as in the Higher Education Support Act 2003 accredited higher education course means a course that is: (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses – a course conducted and accredited as a higher education course by that institution. accredited secondary course means a course accredited as a secondary course by the State or Territory authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted. Act means the Student Assistance Act 1973. bridging study for overseas-trained professionals means the occupation-related subjects, course, tuition or training program that: (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. ESL course means a course of instruction in English as a second language. Masters qualifying course means a bridging course that gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course. National Register has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. Open Learning means a program of assessment based on study provided through Open Universities Australia Pty Ltd (ACN 053 431 888) trading as Open Universities Australia. Preparatory course means: (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). Pre-vocational course means a course designed to assist people to gain entry to a specific related VET course or an Australian Apprenticeship. registered training organisation means a training organisation that is registered on the National Register as a registered training organisation. special school means an institution located in Australia that is conducted primarily for students with a disability and is: (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. TEQSA means the Tertiary Education Quality and Standards Agency. VET means vocational education and training. VET course has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. VET Quality Framework has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses – a course conducted and accredited as a higher education course by that institution. (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. | 6 Higher education institutions: For the definition of higher education institution in subsection 3(1) of the Act, the following are to be regarded as higher education institutions for the purposes of the Act: (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. | 7 Secondary Schools: For the definition of secondary school in subsection 3(1) of the Act, the following are to be regarded as secondary schools for the purposes of the Act: (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. | 8 Technical and further education institutions: For the definition of technical and further education institution in subsection 3(1) of the Act, registered training organisations are to be regarded as technical and further education institutions for the purposes of the Act. | 9 Other education institutions: For paragraph (d) of the definition of education institution in subsection 3(1) of the Act, special schools are to be regarded as education institutions for the purposes of the Act. | 10 Secondary courses: For paragraph 5D(1)(a) of the Act, a secondary course is a course: (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (i) accredited secondary course subjects; or (ii) a VET course. | 11 Tertiary courses: (1) For paragraph 5D(1)(a) of the Act, a tertiary course is a course: (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table – an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table – an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table – an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (3) For paragraph 5D(1)(b) of the Act, a unit of a course mentioned in subsection (1) is part of a tertiary course. | 12 Tertiary courses-transitional arrangements for certain Schedule 2 courses and Schedule 3 courses: (1) For the purposes of paragraph 11(1)(c) of this instrument, this section applies to a course if: (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (2) For the purposes of 11(1)(c) of this instrument, this section applies to a course if: (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (3) This section does not apply to a course in relation to a student, if: (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (4) For the purposes of this section, a student is receiving a student payment for the course if the student is receiving any of the following because the student is undertaking the course: (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (section 10) Column 1 – Course Column 2 – Education institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school School-based apprenticeship or traineeship Secondary school International Baccalaureate Secondary school Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school (paragraph 11(1)(a) and subsection 12(1)) Tertiary courses Item Column 1 Course Column 2 Education institution 1 Pre-vocational course Registered training organisation 2 ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course 3 VET course that is not: (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Higher education institution Registered training organisation 4 VET course that is not a VET course specified in item 5 Registered training organisation 5 VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution Registered training organisation 6 Undergraduate or postgraduate accredited higher education course at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (ha) a course that: (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level; or (i) accelerator program course; or (j) a course that: (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 7 Open Learning that: (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 8 Open Learning at the level of a VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 9 Open Learning at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3); or (i) a course that: (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level Higher education provider within the meaning of the Higher Education Support Act 2003 participating in Open Learning 10 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation 11 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Registered training organisation (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (ha) a course that: (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level; or (i) accelerator program course; or (j) a course that: (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level; or (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Registered training organisation participating in Open Learning (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation participating in Open Learning (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3); or (i) a course that: (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3); or (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (paragraph 11(1)(b) and subsection 12(2)) Item Column 1 – Educational institution Column 2 – Course 1 Alphacrucis University College Master of Arts Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology 2 Australian Catholic University Master of Clinical Exercise Physiology Master of Dietetic Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work (Qualifying) Master of Teaching (Early Childhood and Primary) Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) (Internship) Master of Teaching (Secondary) (Leading Learning) Master of Theological Studies 3 Australian College of Applied Professions (formerly known as Australian College of Applied Psychology) Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) 4 Australian College of Theology Limited Master of Arts (Ministry) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies 4A Australian National Institute of Management and Commerce Master of Professional Accounting 5 Australian National University Juris Doctor Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Professional Accounting Master of Professional Psychology Master of Statistics Medicinae ac Chirurgiae Doctoranda 6 Avondale College Master of Teaching (Primary) Master of Teaching (Secondary) 7 Bond University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Professional Psychology Master of Psychology (Clinical) 8 Cairnmillar Institute School of Counselling & Psychotherapy Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) 9 Carnegie Mellon University Australia Master of Science in Information Technology (MSIT) Master of Science in Public Policy and Management (MSPPM) 10 Central Queensland University Master of Clinical Chiropractic Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Professional Accounting Master of Professional Psychology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 11 Charles Darwin University Master of Clinical Audiology Master of Dietetics Master of Engineering (SENGG1) Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Pre-Registration) Master of Occupational Therapy Master of Pharmacy Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Speech and Language Therapy Master of Teaching Master of Teaching Birth to Five Years Master of Teaching Early Childhood Master of Teaching Primary Master of Teaching Secondary 12 Charles Sturt University Doctor of Medicine Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Psychological Practice (with Specialisations) Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) 13 Christian Heritage College Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 14 Curtin University (formerly known as Curtin University of Technology) Doctor of Physiotherapy Master of Architecture Master of Architecture (OpenUnis) Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Geoscience (Geophysics) Master of Information Management Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science – Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) 15 Deakin University Doctor of Medicine Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Counselling Master of Dietetics Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of Landscape Architecture Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) 16 Eastern College Australia Master of Community Counselling Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development 17 Edith Cowan University Master of Clinical Nursing Master of Clinical Psychology Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Screen Studies Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 18 Excelsia College (formerly known as Wesley Institute) Master of Counselling Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) 19 Federation University Australia Master of Clinical Exercise Physiology Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Social Work (Qualifying) (Children and Families) Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 20 Flinders University Doctor of Medicine Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Clinical Exercise Physiology Master of Counselling (Behavioural Health) Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) 21 Gestalt Therapy Brisbane Pty Ltd Master of Gestalt Therapy 22 Griffith University Doctor of Medicine Juris Doctor Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Clinical Psychology Practice Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Pharmacy Master of Primary Teaching Master of Professional Accounting (5683) Master of Professional Psychology Master of Public Health Master of Rehabilitation Counselling Master of Social Work Master of Secondary Teaching Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Urban and Environmental Planning 23 Harvest Bible College Master of Arts (Ministry) 24 Holmesglen Institute of TAFE Master of Professional Accounting 25 ISN Psychology Pty Ltd Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Sport and Exercise) 26 James Cook University Master of Clinical Exercise Physiology Master of Global Development Master of Guidance and Counselling Master of Information Technology Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) 28 King's Own Institute Master of Accounting Master of Professional Accounting 29 La Trobe University Juris Doctor Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Systems Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Dietetic Practice Master of Dietetics Master of Education (Inclusion and Diversity) Master of Exercise Physiology Master of Extended Professional Accounting Master of Financial Analysis Master of Financial Analysis (Investment) Master of Health Information Management Master of Information Technology Master of International Development Master of Marketing Master of Midwifery Practice Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Physiotherapy Practice Master of Planning Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Social Work Master of Social Work (Child and Family Practice) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) 29A Le Cordon Bleu Australia Master of Professional Accounting 30 Macquarie University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Environmental Planning Master of Inclusive and Special Education Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Speech and Language Pathology Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) 31 Melbourne Institute for Experiential and Creative Arts Therapy Master of Therapeutic Arts Practice 32 Melbourne Institute of Technology Master of Networking Master of Professional Accounting Master of Professional Accounting (MPA) 33 Melbourne Polytechnic Master of Professional and Practicing Accounting 34 Monash University Doctor of Medicine Doctor of Physiotherapy Doctor of Podiatric Medicine Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Clinical Psychology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Ultrasound Master of Nursing Practice Master of Nutrition and Dietetics Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design 35 Moore Theological College Master of Arts (Theology) 36 Morling College Ltd Master of Counselling 37 Murdoch University Doctor of Veterinary Medicine Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Clinical Exercise Physiology Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) 37A Ozford Institute of Higher Education Master of Professional Accounting 38 Queensland University of Technology Master of Applied Science (Medical Physics) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Nursing – Entry to Practice Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 39 RMIT University Juris Doctor Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment 40 Southern Cross University Master of Clinical Exercise Physiology Master of Marine Science and Management Master of Nursing Master of Osteopathic Medicine Master of Professional Accounting Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Teaching 41 Swinburne University of Technology Master of Architecture Master of Architecture and Urban Design Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) 42 Sydney College of Divinity Master of Divinity Master of Divinity (Korean) Master of Theology Master of Theology (Korean) 43 Tabor Adelaide Master of Counselling Practice Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) 44 Top Education Institute Group Pty Ltd Master of Professional Accounting 45 University of Adelaide Doctor of Clinical Dentistry Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Curatorial and Museum Studies Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Teaching (Secondary) 46 University of Canberra Juris Doctor Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching 47 University of Divinity Master of Arts (Theology) Master of Divinity Master of Theological Studies Master of Theology 48 University of Melbourne Doctor of Dental Surgery Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Engineering Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Chemical Engineering Master of Civil Engineering Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapy Master of Cultural Material Conservation Master of Electrical Engineering Master of Environment Master of Environmental Engineering Master of Food and Packaging Innovation Master of Food Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Mechanical Engineering Master of Mechatronics Engineering Master of Music Therapy Master of Nursing Science Master of Professional Psychology Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Psychology (Educational and Developmental) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Software Engineering Master of Spatial Engineering Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) Internship Master of Translation and Interpreting Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning 49 University of New England Doctor of Medicine Master of Applied Linguistics (TESOL) Master of Education (Special and Inclusive Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 50 University of New South Wales Doctor of Medicine Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Exercise Physiology Master of Clinical Optometry Master of Commerce (Accounting) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Dietetics and Food Innovation Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Pharmacy Master of Physiotherapy and Exercise Physiology Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting 51 University of Newcastle Doctor of Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Exercise Physiology Master of Midwifery (Graduate Entry) Master of Nurse Practitioner Master of Professional Accounting Master of Professional Psychology Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) 52 University of Notre Dame Doctor of Medicine, Fremantle Campus Doctor of Medicine, Sydney Campus Master of Architecture Master of Counselling Master of Paramedicine Master of Physiotherapy Master of Primary Teaching, Sydney Campus Master of Professional Psychology Master of Secondary Teaching Master of Social Work (Qualifying) Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus 53 University of Queensland Doctor of Dental Medicine Doctor of Medicine (MD) Master of Agricultural Science Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Arts in Translation and Interpreting Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Neuropsychology and Clinical Psychology Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance, Counselling and Careers) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Hygiene Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health Master of Public Health (#16 or #24) Master of Social Work (Qualifying) Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 54 University of South Australia Master of Architecture Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 55 University of Southern Queensland Juris Doctor Master of Clinical Psychology Master of Counselling Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Information Technology Master of Learning and Teaching Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Accounting Master of Professional Psychology Master of Social Work (Qualifying) 56 University of Sydney Doctor of Dental Medicine Doctor of Medicine Doctor of Physiotherapy Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting and Business Performance Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies 57 University of Tasmania Bachelor of Arts / Master of Teaching Doctor of Medicine Master of Architecture Master of Economic Geology Master of Marine and Antarctic Science Master of Occupational Therapy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) R7O Master of Speech Pathology Master of Teaching 58 University of Technology, Sydney Juris Doctor Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Landscape Architecture Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Primary Education Master of Teaching in Secondary Education 59 University of the Sunshine Coast Master of Counselling Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 60 University of Western Australia Doctor of Dental Medicine Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Neuropsychology Master of Clinical Pathology Master of Clinical Psychology Master of Environmental Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Social Work (By Coursework) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning 61 University of Wollongong Doctor of Medicine Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nursing (Pre-Registration) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 62 Victoria University Master of Applied Psychology (Clinical Psychology) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Dietetics Master of Health Science (Osteopathy) Master of Physiotherapy Master of Professional Accounting Master of Professional Psychology Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) 62A Wentworth Institute of Higher Education Master of Professional Accounting 63 Western Sydney University (formerly known as University of Western Sydney) Doctor of Medicine Master of Accountancy Master of Architecture (Urban Transformation) Master of Art Therapy Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nursing Practice (Preregistration) Master of Professional Accounting Master of Professional Psychology Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth – 5 years, Birth - 12 years) Master of Teaching Early Childhood and Primary Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology Master of Dietetic Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work (Qualifying) Master of Teaching (Early Childhood and Primary) Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) (Internship) Master of Teaching (Secondary) (Leading Learning) Master of Theological Studies Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Professional Accounting Master of Professional Psychology Master of Statistics Medicinae ac Chirurgiae Doctoranda Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Professional Psychology Master of Psychology (Clinical) Counselling & Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Science in Public Policy and Management (MSPPM) Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Professional Accounting Master of Professional Psychology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Dietetics Master of Engineering (SENGG1) Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Pre-Registration) Master of Occupational Therapy Master of Pharmacy Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Speech and Language Therapy Master of Teaching Master of Teaching Birth to Five Years Master of Teaching Early Childhood Master of Teaching Primary Master of Teaching Secondary Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Psychological Practice (with Specialisations) Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Architecture Master of Architecture (OpenUnis) Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Geoscience (Geophysics) Master of Information Management Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science – Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Counselling Master of Dietetics Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of Landscape Architecture Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development Master of Clinical Psychology Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Screen Studies Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Social Work (Qualifying) (Children and Families) Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Clinical Exercise Physiology Master of Counselling (Behavioural Health) Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) Juris Doctor Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Clinical Psychology Practice Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Pharmacy Master of Primary Teaching Master of Professional Accounting (5683) Master of Professional Psychology Master of Public Health Master of Rehabilitation Counselling Master of Social Work Master of Secondary Teaching Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Urban and Environmental Planning Master of Psychology (Clinical) Master of Psychology (Sport and Exercise) Master of Global Development Master of Guidance and Counselling Master of Information Technology Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) Master of Professional Accounting Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Systems Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Dietetic Practice Master of Dietetics Master of Education (Inclusion and Diversity) Master of Exercise Physiology Master of Extended Professional Accounting Master of Financial Analysis Master of Financial Analysis (Investment) Master of Health Information Management Master of Information Technology Master of International Development Master of Marketing Master of Midwifery Practice Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Physiotherapy Practice Master of Planning Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Social Work Master of Social Work (Child and Family Practice) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Environmental Planning Master of Inclusive and Special Education Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Speech and Language Pathology Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Professional Accounting Master of Professional Accounting (MPA) Doctor of Physiotherapy Doctor of Podiatric Medicine Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Clinical Psychology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Ultrasound Master of Nursing Practice Master of Nutrition and Dietetics Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Clinical Exercise Physiology Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Nursing – Entry to Practice Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment Master of Marine Science and Management Master of Nursing Master of Osteopathic Medicine Master of Professional Accounting Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Teaching Master of Architecture and Urban Design Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Divinity (Korean) Master of Theology Master of Theology (Korean) Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Curatorial and Museum Studies Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Teaching (Secondary) Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Divinity Master of Theological Studies Master of Theology Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Engineering Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Chemical Engineering Master of Civil Engineering Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapy Master of Cultural Material Conservation Master of Electrical Engineering Master of Environment Master of Environmental Engineering Master of Food and Packaging Innovation Master of Food Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Mechanical Engineering Master of Mechatronics Engineering Master of Music Therapy Master of Nursing Science Master of Professional Psychology Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Psychology (Educational and Developmental) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Software Engineering Master of Spatial Engineering Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) Internship Master of Translation and Interpreting Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning Master of Applied Linguistics (TESOL) Master of Education (Special and Inclusive Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Exercise Physiology Master of Clinical Optometry Master of Commerce (Accounting) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Dietetics and Food Innovation Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Pharmacy Master of Physiotherapy and Exercise Physiology Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting Juris Doctor Master of Architecture Master of Clinical Psychology Master of Exercise Physiology Master of Midwifery (Graduate Entry) Master of Nurse Practitioner Master of Professional Accounting Master of Professional Psychology Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine, Sydney Campus Master of Architecture Master of Counselling Master of Paramedicine Master of Physiotherapy Master of Primary Teaching, Sydney Campus Master of Professional Psychology Master of Secondary Teaching Master of Social Work (Qualifying) Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus Doctor of Medicine (MD) Master of Agricultural Science Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Arts in Translation and Interpreting Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Neuropsychology and Clinical Psychology Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance, Counselling and Careers) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Hygiene Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health Master of Public Health (#16 or #24) Master of Social Work (Qualifying) Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Clinical Psychology Master of Counselling Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Information Technology Master of Learning and Teaching Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Accounting Master of Professional Psychology Master of Social Work (Qualifying) Doctor of Medicine Doctor of Physiotherapy Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting and Business Performance Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies Doctor of Medicine Master of Architecture Master of Economic Geology Master of Marine and Antarctic Science Master of Occupational Therapy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) R7O Master of Speech Pathology Master of Teaching Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Landscape Architecture Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Primary Education Master of Teaching in Secondary Education Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Neuropsychology Master of Clinical Pathology Master of Clinical Psychology Master of Environmental Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Social Work (By Coursework) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nursing (Pre-Registration) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Dietetics Master of Health Science (Osteopathy) Master of Physiotherapy Master of Professional Accounting Master of Professional Psychology Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) Master of Accountancy Master of Architecture (Urban Transformation) Master of Art Therapy Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nursing Practice (Preregistration) Master of Professional Accounting Master of Professional Psychology Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth – 5 years, Birth - 12 years) Master of Teaching Early Childhood and Primary Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Name Registration Commencement Application, saving and transitional provisions Student Assistance (Education Institutions and Courses) Determination 2019 25 Jan 2019 ( F2019L00062 ) 26 Jan 2019 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Amendment Determination 2019 24 Dec 2019 ( F2019L01707 ) 25 Dec 2019 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2020 21 Dec 2020 ( F2020L01664 ) 22 Dec 2020 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Determination 2019 25 Jan 2019 ( F2019L00062 ) 26 Jan 2019 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Amendment Determination 2019 24 Dec 2019 ( F2019L01707 ) 25 Dec 2019 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2020 21 Dec 2020 ( F2020L01664 ) 22 Dec 2020 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2021 8 June 2021 ( F2021L00708 ) 9 June 2021 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2021 17 December 2021 ( F2021L01820 ) 18 December 2021 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2022 19 Dec 2022 ( F2022L01701 ) 20 Dec 2022 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2023 13 June 2023 ( F2023L00768 ) 14 June 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2023 22 Aug 2023 ( F2023L01094 ) 23 Aug 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 3) Determination 2023 12 Dec 2023 ( F2023L01655 ) 13 Dec 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (Tertiary Course Requirements and Masters by Coursework) Determination 2024 19 July 2024 ( F2024L00905 ) 20 July 2024 (s 2(1) item 1) — — Student Assistance (Education Institutions and Courses) Amendment Determination 2021 8 June 2021 ( F2021L00708 ) 9 June 2021 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2021 17 December 2021 ( F2021L01820 ) 18 December 2021 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2022 19 Dec 2022 ( F2022L01701 ) 20 Dec 2022 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2023 13 June 2023 ( F2023L00768 ) 14 June 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2023 22 Aug 2023 ( F2023L01094 ) 23 Aug 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 3) Determination 2023 12 Dec 2023 ( F2023L01655 ) 13 Dec 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (Tertiary Course Requirements and Masters by Coursework) Determination 2024 19 July 2024 ( F2024L00905 ) 20 July 2024 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (Masters by Coursework) Determination 2024 13 Dec 2024 ( F2024L01372 ) 14 Dec 2024 (s 2(1) item 1) — Provision affected How affected s 2 rep LA s 48D s 4 am F2023L01094 s 5 rep LA s 48C s 11 am F2024L00905 Schedule 2 Schedule 2 am F2023L01094 ; F2024L00905 Schedule 3 Schedule 3 am F2019L01707 ; F2020L01664 ed C2 am F2021L00708 ; F2021L01820 ed C4 am F2022L01701 ; F2023L00768 ; F2023L01655 ; F2024L00905 ; F2024L01372 Schedule 4 rep LA s 48C", "Related_Explanatory_Statements": "Education 2019/1 – Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20191C10/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2019/1", "Title": "Student Assistance (Education Institutions and Courses) Determination 2019", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2019", "Date_of_Issue": "19 January 2019", "Signatory": "Paul Fletcher Minister for Families and Social Services", "Registration_Number": "F2025C00407", "Registration_Date": "8 April 2025", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Determination 2019. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsections 3(1) and 5D(1) of the Student Assistance Act 1973. | 4 Definitions: In this instrument: accelerator program course has the same meaning as in the Higher Education Support Act 2003 accredited higher education course means a course that is: (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses – a course conducted and accredited as a higher education course by that institution. accredited secondary course means a course accredited as a secondary course by the State or Territory authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted. Act means the Student Assistance Act 1973. bridging study for overseas-trained professionals means the occupation-related subjects, course, tuition or training program that: (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. ESL course means a course of instruction in English as a second language. Masters qualifying course means a bridging course that gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course. National Register has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. Open Learning means a program of assessment based on study provided through Open Universities Australia Pty Ltd (ACN 053 431 888) trading as Open Universities Australia. Preparatory course means: (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). Pre-vocational course means a course designed to assist people to gain entry to a specific related VET course or an Australian Apprenticeship. registered training organisation means a training organisation that is registered on the National Register as a registered training organisation. special school means an institution located in Australia that is conducted primarily for students with a disability and is: (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. TEQSA means the Tertiary Education Quality and Standards Agency. VET means vocational education and training. VET course has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. VET Quality Framework has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses – a course conducted and accredited as a higher education course by that institution. (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. | 6 Higher education institutions: For the definition of higher education institution in subsection 3(1) of the Act, the following are to be regarded as higher education institutions for the purposes of the Act: (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. | 7 Secondary Schools: For the definition of secondary school in subsection 3(1) of the Act, the following are to be regarded as secondary schools for the purposes of the Act: (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. | 8 Technical and further education institutions: For the definition of technical and further education institution in subsection 3(1) of the Act, registered training organisations are to be regarded as technical and further education institutions for the purposes of the Act. | 9 Other education institutions: For paragraph (d) of the definition of education institution in subsection 3(1) of the Act, special schools are to be regarded as education institutions for the purposes of the Act. | 10 Secondary courses: For paragraph 5D(1)(a) of the Act, a secondary course is a course: (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (i) accredited secondary course subjects; or (ii) a VET course. | 11 Tertiary courses: (1) For paragraph 5D(1)(a) of the Act, a tertiary course is a course: (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table – an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table – an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table – an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (3) For paragraph 5D(1)(b) of the Act, a unit of a course mentioned in subsection (1) is part of a tertiary course. | 12 Tertiary courses-transitional arrangements for certain Schedule 2 courses and Schedule 3 courses: (1) For the purposes of paragraph 11(1)(c) of this instrument, this section applies to a course if: (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (2) For the purposes of 11(1)(c) of this instrument, this section applies to a course if: (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (3) This section does not apply to a course in relation to a student, if: (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (4) For the purposes of this section, a student is receiving a student payment for the course if the student is receiving any of the following because the student is undertaking the course: (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (section 10) Column 1 – Course Column 2 – Education institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school School-based apprenticeship or traineeship Secondary school International Baccalaureate Secondary school Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school (paragraph 11(1)(a) and subsection 12(1)) Tertiary courses Item Column 1 Course Column 2 Education institution 1 Pre-vocational course Registered training organisation 2 ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course 3 VET course that is not: (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Higher education institution Registered training organisation 4 VET course that is not a VET course specified in item 5 Registered training organisation 5 VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution Registered training organisation 6 Undergraduate or postgraduate accredited higher education course at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (ha) a course that: (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level; or (i) accelerator program course; or (j) a course that: (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 7 Open Learning that: (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 8 Open Learning at the level of a VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 9 Open Learning at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3); or (i) a course that: (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level Higher education provider within the meaning of the Higher Education Support Act 2003 participating in Open Learning 10 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation 11 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Registered training organisation (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (ha) a course that: (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level; or (i) accelerator program course; or (j) a course that: (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level; or (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Registered training organisation participating in Open Learning (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation participating in Open Learning (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3); or (i) a course that: (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3); or (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (paragraph 11(1)(b) and subsection 12(2)) Item Column 1 – Educational institution Column 2 – Course 1 Alphacrucis University College Master of Arts Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology 2 Australian Catholic University Master of Clinical Exercise Physiology Master of Dietetic Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work (Qualifying) Master of Teaching (Early Childhood and Primary) Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) (Internship) Master of Teaching (Secondary) (Leading Learning) Master of Theological Studies 3 Australian College of Applied Professions (formerly known as Australian College of Applied Psychology) Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) 4 Australian College of Theology Limited Master of Arts (Ministry) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies 4A Australian National Institute of Management and Commerce Master of Professional Accounting 5 Australian National University Doctor of Medicine and Surgery Juris Doctor Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Professional Accounting Master of Professional Psychology Master of Statistics 6 Avondale College Master of Teaching (Primary) Master of Teaching (Secondary) 7 Bond University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Professional Psychology Master of Psychology (Clinical) 8 Cairnmillar Institute School of Counselling & Psychotherapy Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) 9 Carnegie Mellon University Australia Master of Science in Information Technology (MSIT) Master of Science in Public Policy and Management (MSPPM) 10 Central Queensland University Master of Clinical Chiropractic Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Professional Accounting Master of Professional Psychology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 11 Charles Darwin University Doctor of Pharmacy Master of Clinical Audiology Master of Dietetics Master of Engineering (SENGG1) Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Pre-Registration) Master of Occupational Therapy Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Speech and Language Therapy Master of Teaching Master of Teaching Birth to Five Years Master of Teaching Early Childhood Master of Teaching Primary Master of Teaching Secondary 12 Charles Sturt University Doctor of Medicine Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Psychological Practice (with Specialisations) Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) 13 Christian Heritage College Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 14 Curtin University (formerly known as Curtin University of Technology) Doctor of Physiotherapy Master of Architecture Master of Architecture (OpenUnis) Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Geoscience (Geophysics) Master of Information Management Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science – Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) 15 Deakin University Doctor of Medicine Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Counselling Master of Dietetics Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of Landscape Architecture Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) 16 Eastern College Australia Master of Community Counselling Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development 17 Edith Cowan University Master of Clinical Nursing Master of Clinical Psychology Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Screen Studies Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 17A EQUALS International Master of Social Work Qualifying 18 Excelsia College (formerly known as Wesley Institute) Master of Counselling Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) 19 Federation University Australia Master of Clinical Exercise Physiology Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Social Work (Qualifying) (Children and Families) Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 20 Flinders University Doctor of Medicine Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Clinical Exercise Physiology Master of Counselling (Behavioural Health) Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Birth to 5) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) 21 Gestalt Therapy Brisbane Pty Ltd Master of Gestalt Therapy 22 Griffith University Doctor of Medicine Juris Doctor Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Clinical Psychology Practice Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Pharmacy Master of Primary Teaching Master of Professional Accounting (5683) Master of Professional Psychology Master of Public Health Master of Rehabilitation Counselling Master of Social Work Master of Secondary Teaching Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Urban and Environmental Planning 23 Harvest Bible College Master of Arts (Ministry) 24 Holmesglen Institute of TAFE Master of Professional Accounting 24A Ikon Institute of Australia Master of Counselling and Psychotherapy Master of Teaching (Early Childhood) 25 ISN Psychology Pty Ltd Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Sport and Exercise) 26 James Cook University Master of Clinical Exercise Physiology Master of Global Development Master of Guidance and Counselling Master of Information Technology Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) 28 King's Own Institute Master of Accounting Master of Professional Accounting 29 La Trobe University Juris Doctor Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Systems Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Dietetics Master of Education (Inclusion and Diversity) Master of Exercise Physiology Master of Extended Professional Accounting Master of Financial Analysis Master of Health Information Management Master of Information Technology Master of International Development Master of Marketing Master of Midwifery Practice Master of Nanotechnology Master of Nurse Practitioner Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Practice Master of Physiotherapy Practice Master of Planning Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Social Work Master of Social Work (Child and Family Practice) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) 29A Le Cordon Bleu Australia Master of Professional Accounting 30 Macquarie University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Environmental Planning Master of Inclusive and Special Education Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Speech and Language Pathology Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) 31 Melbourne Institute for Experiential and Creative Arts Therapy Master of Therapeutic Arts Practice 32 Melbourne Institute of Technology Master of Networking Master of Professional Accounting Master of Professional Accounting (MPA) 33 Melbourne Polytechnic Master of Professional and Practicing Accounting 34 Monash University Doctor of Medicine Doctor of Physiotherapy Doctor of Podiatric Medicine Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Clinical Psychology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Ultrasound Master of Nursing Practice Master of Nutrition and Dietetics Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design 35 Moore Theological College Master of Arts (Theology) 36 Morling College Ltd Master of Counselling 37 Murdoch University Doctor of Veterinary Medicine Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Clinical Exercise Physiology Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) 37A Ozford Institute of Higher Education Master of Professional Accounting 38 Queensland University of Technology Master of Applied Science (Medical Physics) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Nursing – Entry to Practice Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 39 RMIT University Juris Doctor Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment 40 Southern Cross University Master of Clinical Exercise Physiology Master of Marine Science and Management Master of Nursing Master of Osteopathic Medicine Master of Professional Accounting Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Teaching 41 Swinburne University of Technology Master of Architecture Master of Architecture and Urban Design Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) 42 Sydney College of Divinity Master of Divinity Master of Divinity (Korean) Master of Theology Master of Theology (Korean) 43 Tabor Adelaide Master of Counselling Practice Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) 44 Top Education Institute Group Pty Ltd Master of Professional Accounting 45 University of Adelaide Doctor of Clinical Dentistry Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Curatorial and Museum Studies Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Teaching (Secondary) 46 University of Canberra Juris Doctor Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching 47 University of Divinity Master of Arts (Theology) Master of Divinity Master of Theological Studies Master of Theology 48 University of Melbourne Doctor of Dental Surgery Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Engineering Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Chemical Engineering Master of Civil Engineering Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapy Master of Cultural Material Conservation Master of Electrical Engineering Master of Environment Master of Environmental Engineering Master of Food and Packaging Innovation Master of Food Science Master of Genetic Counselling Master of Geography Master of Industrial Engineering Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Mechanical Engineering Master of Mechatronics Engineering Master of Music Therapy Master of Nursing Science Master of Professional Psychology Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Psychology (Educational and Developmental) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Software Engineering Master of Spatial Engineering Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) Internship Master of Translation and Interpreting Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning 49 University of New England Doctor of Medicine Master of Applied Linguistics (TESOL) Master of Education (Special and Inclusive Education) Master of Environmental Science and Management Master of Nursing Practice Master of Nursing Practice (Preregistration) Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Clinical) Advanced Entry Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 50 University of New South Wales Doctor of Medicine Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Exercise Physiology Master of Clinical Optometry Master of Commerce (Accounting) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Dietetics and Food Innovation Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Pharmacy Master of Physiotherapy and Exercise Physiology Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting 51 University of Newcastle Doctor of Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Exercise Physiology Master of Midwifery (Graduate Entry) Master of Nurse Practitioner Master of Professional Accounting Master of Professional Psychology Master of Social Work (Qualifying) Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) 52 University of Notre Dame Doctor of Medicine, Fremantle Campus Doctor of Medicine, Sydney Campus Master of Architecture Master of Counselling Master of Paramedicine Master of Physiotherapy Master of Primary Teaching, Sydney Campus Master of Professional Psychology Master of Secondary Teaching Master of Social Work (Qualifying) Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus 53 University of Queensland Doctor of Dental Medicine Doctor of Medicine (MD) Master of Agricultural Science Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Arts in Translation and Interpreting Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Neuropsychology and Clinical Psychology Master of Clinical Psychology Master of Commerce – Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance, Counselling and Careers) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Master of Nursing (Graduate Entry) Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Hygiene Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health Master of Public Health (#16 or #24) Master of Social Work (Qualifying) Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 54 University of South Australia Master of Architecture Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 55 University of Southern Queensland Juris Doctor Master of Clinical Psychology Master of Counselling Master of Education (Guidance and Counselling) Master of Education (Guidance, Counselling and Careers) Master of Engineering Practice Master of Information Systems Master of Information Technology Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Engineering Master of Professional Psychology Master of Social Work (Qualifying) 56 University of Sydney Doctor of Dental Medicine Doctor of Medicine Doctor of Physiotherapy Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting and Business Performance Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies 57 University of Tasmania Bachelor of Arts / Master of Teaching Doctor of Medicine Master of Architecture Master of Economic Geology Master of Marine and Antarctic Science Master of Occupational Therapy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) R7O Master of Speech Pathology Master of Teaching 58 University of Technology, Sydney Juris Doctor Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Landscape Architecture Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Primary Education Master of Teaching in Secondary Education 59 University of the Sunshine Coast Master of Counselling Master of Dietetics (Sports Nutrition) Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 60 University of Western Australia Doctor of Dental Medicine Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Neuropsychology Master of Clinical Pathology Master of Clinical Psychology Master of Environmental Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Social Work (By Coursework) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning 61 University of Wollongong Doctor of Medicine Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nursing (Pre-Registration) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 62 Victoria University Master of Applied Psychology (Clinical Psychology) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Dietetics Master of Health Science (Osteopathy) Master of Physiotherapy Master of Professional Accounting Master of Professional Psychology Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) 62A Wentworth Institute of Higher Education Master of Professional Accounting 63 Western Sydney University (formerly known as University of Western Sydney) Doctor of Medicine Juris Doctor Master of Accountancy Master of Architecture (Urban Transformation) Master of Art Therapy Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nursing Practice (Preregistration) Master of Professional Accounting Master of Professional Psychology Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth – 5 years, Birth – 12 years) Master of Teaching Early Childhood and Primary Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology Master of Dietetic Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work (Qualifying) Master of Teaching (Early Childhood and Primary) Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) (Internship) Master of Teaching (Secondary) (Leading Learning) Master of Theological Studies Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies Juris Doctor Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Professional Accounting Master of Professional Psychology Master of Statistics Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Professional Psychology Master of Psychology (Clinical) Counselling & Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Science in Public Policy and Management (MSPPM) Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Professional Accounting Master of Professional Psychology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Clinical Audiology Master of Dietetics Master of Engineering (SENGG1) Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Pre-Registration) Master of Occupational Therapy Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Speech and Language Therapy Master of Teaching Master of Teaching Birth to Five Years Master of Teaching Early Childhood Master of Teaching Primary Master of Teaching Secondary Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Psychological Practice (with Specialisations) Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Architecture Master of Architecture (OpenUnis) Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Geoscience (Geophysics) Master of Information Management Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science – Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Counselling Master of Dietetics Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of Landscape Architecture Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development Master of Clinical Psychology Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Screen Studies Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) (formerly known as Wesley Institute) Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Social Work (Qualifying) (Children and Families) Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Clinical Exercise Physiology Master of Counselling (Behavioural Health) Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Birth to 5) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) Juris Doctor Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Clinical Psychology Practice Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Pharmacy Master of Primary Teaching Master of Professional Accounting (5683) Master of Professional Psychology Master of Public Health Master of Rehabilitation Counselling Master of Social Work Master of Secondary Teaching Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Urban and Environmental Planning Master of Teaching (Early Childhood) Master of Psychology (Clinical) Master of Psychology (Sport and Exercise) Master of Global Development Master of Guidance and Counselling Master of Information Technology Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) Master of Professional Accounting Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Systems Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Dietetics Master of Education (Inclusion and Diversity) Master of Exercise Physiology Master of Extended Professional Accounting Master of Financial Analysis Master of Health Information Management Master of Information Technology Master of International Development Master of Marketing Master of Midwifery Practice Master of Nanotechnology Master of Nurse Practitioner Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Practice Master of Physiotherapy Practice Master of Planning Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Social Work Master of Social Work (Child and Family Practice) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Environmental Planning Master of Inclusive and Special Education Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Speech and Language Pathology Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Professional Accounting Master of Professional Accounting (MPA) Doctor of Physiotherapy Doctor of Podiatric Medicine Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Clinical Psychology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Ultrasound Master of Nursing Practice Master of Nutrition and Dietetics Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Clinical Exercise Physiology Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Nursing – Entry to Practice Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment Master of Marine Science and Management Master of Nursing Master of Osteopathic Medicine Master of Professional Accounting Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Teaching Master of Architecture and Urban Design Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Divinity (Korean) Master of Theology Master of Theology (Korean) Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Curatorial and Museum Studies Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Teaching (Secondary) Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Divinity Master of Theological Studies Master of Theology Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Engineering Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Chemical Engineering Master of Civil Engineering Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapy Master of Cultural Material Conservation Master of Electrical Engineering Master of Environment Master of Environmental Engineering Master of Food and Packaging Innovation Master of Food Science Master of Genetic Counselling Master of Geography Master of Industrial Engineering Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Mechanical Engineering Master of Mechatronics Engineering Master of Music Therapy Master of Nursing Science Master of Professional Psychology Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Psychology (Educational and Developmental) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Software Engineering Master of Spatial Engineering Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) Internship Master of Translation and Interpreting Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning Master of Applied Linguistics (TESOL) Master of Education (Special and Inclusive Education) Master of Environmental Science and Management Master of Nursing Practice Master of Nursing Practice (Preregistration) Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Clinical) Advanced Entry Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Exercise Physiology Master of Clinical Optometry Master of Commerce (Accounting) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Dietetics and Food Innovation Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Pharmacy Master of Physiotherapy and Exercise Physiology Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting Juris Doctor Master of Architecture Master of Clinical Psychology Master of Exercise Physiology Master of Midwifery (Graduate Entry) Master of Nurse Practitioner Master of Professional Accounting Master of Professional Psychology Master of Social Work (Qualifying) Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine, Sydney Campus Master of Architecture Master of Counselling Master of Paramedicine Master of Physiotherapy Master of Primary Teaching, Sydney Campus Master of Professional Psychology Master of Secondary Teaching Master of Social Work (Qualifying) Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus Doctor of Medicine (MD) Master of Agricultural Science Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Arts in Translation and Interpreting Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Neuropsychology and Clinical Psychology Master of Clinical Psychology Master of Commerce – Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance, Counselling and Careers) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Master of Nursing (Graduate Entry) Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Hygiene Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health Master of Public Health (#16 or #24) Master of Social Work (Qualifying) Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Clinical Psychology Master of Counselling Master of Education (Guidance and Counselling) Master of Education (Guidance, Counselling and Careers) Master of Engineering Practice Master of Information Systems Master of Information Technology Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Engineering Master of Professional Psychology Master of Social Work (Qualifying) Doctor of Medicine Doctor of Physiotherapy Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting and Business Performance Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies Doctor of Medicine Master of Architecture Master of Economic Geology Master of Marine and Antarctic Science Master of Occupational Therapy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) R7O Master of Speech Pathology Master of Teaching Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Landscape Architecture Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Primary Education Master of Teaching in Secondary Education Master of Dietetics (Sports Nutrition) Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Neuropsychology Master of Clinical Pathology Master of Clinical Psychology Master of Environmental Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Social Work (By Coursework) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nursing (Pre-Registration) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Dietetics Master of Health Science (Osteopathy) Master of Physiotherapy Master of Professional Accounting Master of Professional Psychology Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) Juris Doctor Master of Accountancy Master of Architecture (Urban Transformation) Master of Art Therapy Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nursing Practice (Preregistration) Master of Professional Accounting Master of Professional Psychology Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth – 5 years, Birth – 12 years) Master of Teaching Early Childhood and Primary Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Name Registration Commencement Application, saving and transitional provisions Student Assistance (Education Institutions and Courses) Determination 2019 25 Jan 2019 ( F2019L00062 ) 26 Jan 2019 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Amendment Determination 2019 24 Dec 2019 ( F2019L01707 ) 25 Dec 2019 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2020 21 Dec 2020 ( F2020L01664 ) 22 Dec 2020 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Determination 2019 25 Jan 2019 ( F2019L00062 ) 26 Jan 2019 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Amendment Determination 2019 24 Dec 2019 ( F2019L01707 ) 25 Dec 2019 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2020 21 Dec 2020 ( F2020L01664 ) 22 Dec 2020 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2021 8 June 2021 ( F2021L00708 ) 9 June 2021 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2021 17 December 2021 ( F2021L01820 ) 18 December 2021 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2022 19 Dec 2022 ( F2022L01701 ) 20 Dec 2022 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2023 13 June 2023 ( F2023L00768 ) 14 June 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2023 22 Aug 2023 ( F2023L01094 ) 23 Aug 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 3) Determination 2023 12 Dec 2023 ( F2023L01655 ) 13 Dec 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (Tertiary Course Requirements and Masters by Coursework) Determination 2024 19 July 2024 ( F2024L00905 ) 20 July 2024 (s 2(1) item 1) — — Student Assistance (Education Institutions and Courses) Amendment Determination 2021 8 June 2021 ( F2021L00708 ) 9 June 2021 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2021 17 December 2021 ( F2021L01820 ) 18 December 2021 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2022 19 Dec 2022 ( F2022L01701 ) 20 Dec 2022 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2023 13 June 2023 ( F2023L00768 ) 14 June 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2023 22 Aug 2023 ( F2023L01094 ) 23 Aug 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 3) Determination 2023 12 Dec 2023 ( F2023L01655 ) 13 Dec 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (Tertiary Course Requirements and Masters by Coursework) Determination 2024 19 July 2024 ( F2024L00905 ) 20 July 2024 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (Masters by Coursework) Determination 2024 13 Dec 2024 ( F2024L01372 ) 14 Dec 2024 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (Masters by Coursework) Determination 2025 31 March 2025 ( F2025L00453 ) 1 April 2025 (s 2(1) item 1) — Provision affected How affected s 2 rep LA s 48D s 4 am F2023L01094 s 5 rep LA s 48C s 11 am F2024L00905 Schedule 2 Schedule 2 am F2023L01094 ; F2024L00905 Schedule 3 Schedule 3 am F2019L01707 ; F2020L01664 ed C2 am F2021L00708 ; F2021L01820 ed C4 am F2022L01701 ; F2023L00768 ; F2023L01655 ; F2024L00905 ; F2024L01372 ; F2025L00453 Schedule 4 rep LA s 48C", "Related_Explanatory_Statements": "Education 2019/1 – Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20191C11/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2019/1", "Title": "Student Assistance (Education Institutions and Courses) Determination 2019", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2019", "Date_of_Issue": "19 January 2019", "Signatory": "Paul Fletcher Minister for Families and Social Services", "Registration_Number": "F2021C00060", "Registration_Date": "18 January 2021", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Determination 2019. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsections 3(1) and 5D(1) of the Student Assistance Act 1973. | 4 Definitions: In this instrument: accredited higher education course means a course that is: (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. accredited secondary course means a course accredited as a secondary course by the State or Territory authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted. Act means the Student Assistance Act 1973. bridging study for overseas-trained professionals means the occupation-related subjects, course, tuition or training program that: (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. ESL course means a course of instruction in English as a second language. Masters qualifying course means a bridging course that gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course. National Register has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. Open Learning means a program of assessment based on study provided through Open Universities Australia Pty Ltd (ACN 053 431 888) trading as Open Universities Australia. Preparatory course means: (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). Pre-vocational course means a course designed to assist people to gain entry to a specific related VET course or an Australian Apprenticeship. registered training organisation means a training organisation that is registered on the National Register as a registered training organisation. special school means an institution located in Australia that is conducted primarily for students with a disability and is: (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. TEQSA means the Tertiary Education Quality and Standards Agency. VET means vocational education and training. VET course has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. VET Quality Framework has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. | 6 Higher education institutions: For the definition of higher education institution in subsection 3(1) of the Act, the following are to be regarded as higher education institutions for the purposes of the Act: (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. | 7 Secondary Schools: For the definition of secondary school in subsection 3(1) of the Act, the following are to be regarded as secondary schools for the purposes of the Act: (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. | 8 Technical and further education institutions: For the definition of technical and further education institution in subsection 3(1) of the Act, registered training organisations are to be regarded as technical and further education institutions for the purposes of the Act. | 9 Other education institutions: For paragraph (d) of the definition of education institution in subsection 3(1) of the Act, special schools are to be regarded as education institutions for the purposes of the Act. | 10 Secondary courses: For paragraph 5D(1)(a) of the Act, a secondary course is a course: (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (i) accredited secondary course subjects; or (ii) a VET course. | 11 Tertiary courses: (1) For paragraph 5D(1)(a) of the Act, a tertiary course is a full-time course: (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (2) Without limiting subsection (1), a course that meets the requirements of paragraph (1)(a), (b) or (c) and is not a full-time course is a tertiary course for the purposes of section 1061PC of the Social Security Act 1991. (3) For paragraph 5D(1)(b) of the Act, a unit of a course mentioned in subsection (1) or (2) is part of a tertiary course. | 12 Tertiary courses-transitional arrangements for certain Schedule 2 courses and Schedule 3 courses: (1) For the purposes of paragraph 11(1)(c) of this instrument, this section applies to a course if: (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (2) For the purposes of 11(1)(c) of this instrument, this section applies to a course if: (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (3) This section does not apply to a course in relation to a student, if: (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (4) For the purposes of this section, a student is receiving a student payment for the course if the student is receiving any of the following because the student is undertaking the course: (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (section 10) Column 1 - Course Column 2 - Education institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school School-based apprenticeship or traineeship Secondary school International Baccalaureate Secondary school Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school (paragraph 11(1)(a) and subsections 11(2) and 12(1)) Tertiary courses Item Column 1 Course Column 2 Education institution 1 Pre-vocational course Registered training organisation 2 ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course 3 VET course that is not: (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Higher education institution Registered training organisation 4 VET course that is not a VET course specified in item 5 Registered training organisation 5 VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution Registered training organisation 6 Undergraduate or postgraduate accredited higher education course at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 7 Open Learning that: (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 8 Open Learning at the level of a VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 9 Open Learning at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 participating in Open Learning 10 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation 11 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Registered training organisation (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Registered training organisation participating in Open Learning (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation participating in Open Learning (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (paragraph 11(1)(b) and subsections 11(2) and 12(2)) Item Column 1 - Educational institution Column 2 - Course 1 Alphacrucis College Master of Arts Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology 2 Australian Catholic University Master of Clinical Exercise Physiology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) including Master of Teaching (Secondary) / Professional Practice Master of Theological Studies 3 Australian College of Applied Psychology Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) 4 Australian College of Theology Limited Master of Arts (Ministry) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies 5 Australian National University Juris Doctor Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Legal Practice Master of Professional Accounting Master of Professional Psychology Master of Statistics Medicinae ac Chirurgiae Doctoranda 6 Avondale College Master of Teaching (Primary) Master of Teaching (Secondary) 7 Bond University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Psychology (Clinical) Master of Sustainable Environments and Planning 8 Cairnmillar Institute School of Counselling & Psychotherapy Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) 9 Carnegie Mellon University Australia Master of Science in Information Technology (MSIT) Master of Science in Public Policy and Management (MSPPM) 10 Central Queensland University Master of Clinical Chiropractic Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Podiatry Practice Master of Professional Accounting Master of Professional Psychology Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) 11 Charles Darwin University Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Pre-Registration) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Teaching 12 Charles Sturt University Master of Applied Finance Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil Systems) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages 13 Christian Heritage College Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 14 Curtin University (formerly known as Curtin University of Technology) Doctor of Physiotherapy Master of Architecture Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Information Management Master of Media and Communication Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Petroleum Engineering Master of Pharmacy Master of Physiotherapy Master of Psychology Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science - Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) 15 Deakin University Doctor of Medicine Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Education (Special Education Needs) Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of International Accounting - ACCA Master of Landscape Architecture Master of Languages Teaching Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) 16 Eastern College Australia Master of Community Counselling Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development 17 Edith Cowan University Master of Clinical Nursing Master of Computer Science Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Information Technology Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 18 Excelsia College (formerly known as Wesley Institute) Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 19 Federation University Australia Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 20 Flinders University Doctor of Medicine Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary R - 7) Master of Teaching (Secondary) Master of Teaching (Special Education) 21 Gestalt Therapy Brisbane Pty Ltd Master of Gestalt Therapy 22 Griffith University Doctor of Medicine Juris Doctor Master of Accounting Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Organisational Psychology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Public Health Master of Rehabilitation Counselling Master of Social Work (Gold Coast Campus, Logan Campus or Open Universities Australia) Master of Secondary Teaching Master of Special Needs and Intervention Education Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Teaching (Primary) Master of Urban and Environmental Planning 23 Harvest Bible College Master of Arts (Ministry) 24 Holmesglen Institute of TAFE Master of Professional Accounting 25 ISN Psychology Pty Ltd Master of Psychology (Clinical) 26 James Cook University Master of Development Practice Master of Guidance and Counselling Master of Information Technology Master of Nursing (Nurse Practitioner) Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Rehabilitation (Occupational Therapy) Master of Rehabilitation (Physiotherapy) Master of Rehabilitation (Speech Pathology) Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) 27 Kaplan Business School (formerly known as Bradford College Pty Limited) Master of Accounting Master of Professional Accounting 28 King's Own Institute Master of Accounting Master of Professional Accounting 29 La Trobe University Juris Doctor Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Management and Systems Master of Chemical Sciences Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Prosthetics and Orthotics Master of Clinical Psychology Master of Community Planning and Development Master of Dentistry Master of Dietetic Practice Master of Exercise Physiology Master of Financial Analysis Master of Financial Analysis (Financial Risk Management) Master of Financial Analysis (Investment) Master of Financial Analysis and Master of Business Administration Master of Financial Analysis and Master of Professional Accounting Master of Health Information Management Master of Information Technology Master of Information Technology (Computer Networks) Master of International Development Master of Management (Corporate Governance and Risk) Master of Management (Human Resource Management) Master of Management (Project Management) Master of Marketing Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Orthoptics Master of Physiotherapy Practice Master of Podiatric Practice Master of Professional Accounting Master of Professional Accounting (Business Analytics) Master of Professional Accounting (CPA Australia Extension) Master of Professional Accounting (Information Systems Management) Master of Professional Psychology Master of Public Health Master of Social Work Master of Special Education Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages (TESOL) 30 Macquarie University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Engineering Master of Environmental Planning Master of Geoscience Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Special Education Master of Speech and Language Pathology Master of Surgery Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) 31 Melbourne Institute for Experiential and Creative Arts Therapy Master of Therapeutic Arts Practice 32 Melbourne Institute of Technology Master of Networking Master of Professional Accounting Master of Professional Accounting (MPA) 33 Melbourne Polytechnic Master of Professional and Practicing Accounting 34 Monash University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Radiations Master of Medical Ultrasound Master of Nursing Practice Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Psychology (Counselling) Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching in Early Years Education Master of Teaching in Early Years and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design 35 Moore Theological College Master of Arts (Theology) 36 Morling College Ltd Master of Counselling Master of Teaching (Secondary) 37 Murdoch University Doctor of Veterinary Medicine Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of Divinity Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theological Studies 38 Queensland University of Technology Master of Applied Science (Medical Physics) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 39 RMIT University Juris Doctor Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Financial Planning Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of International Urban and Environmental Management Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment 40 Southern Cross University Master of Clinical Exercise Physiology Master of Marine Science and Management Master of Osteopathic Medicine Master of Professional Accounting Master of Social Work (Professional Qualifying) Master of Teaching 41 Swinburne University of Technology Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) 42 Sydney College of Divinity Master of Divinity Master of Divinity (Korean) Master of Theology Master of Theology (Korean) 43 Tabor Adelaide Master of Counselling Practice Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) 44 Top Education Institute Group Pty Ltd Master of Professional Accounting 45 University of Adelaide Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Curatorial and Museum Studies) Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Arts (Studies in Art History) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) 46 University of Canberra Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Speech Pathology Master of Teaching Master of Urban and Regional Planning 47 University of Divinity Master of Arts (Theology) Master of Divinity Master of Theological Studies Master of Theology (Coursework) 48 University of Melbourne Doctor of Dental Surgery Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapies Master of Cultural Material Conservation Master of Educational Psychology Master of Engineering Master of Engineering (Biochemical) Master of Engineering (Biomedical) Master of Engineering (Chemical) Master of Engineering (Civil) Master of Engineering (Electrical) Master of Engineering (Environmental) Master of Engineering (Mechanical) Master of Engineering (Mechatronics) Master of Engineering (Software) Master of Engineering (Spatial) Master of Engineering (Structural) Master of Environment Master of Food and Packaging Innovation Master of Food Science Master of Forest Ecosystem Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Music Therapy (by course-work) Master of Nursing Science Master of Property Master of Psychology Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Urban Analytics Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning 49 University of New England Doctor of Medicine Master of Applied Linguistics (TESOL) Master of Education (Special Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 50 University of New South Wales Doctor of Medicine Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Banking) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Commerce (Management Accounting) Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting 51 University of Newcastle Doctor of Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Nurse Practitioner Master of Nursing Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) 52 University of Notre Dame Doctor of Medicine, Fremantle Campus Doctor of Medicine, Sydney Campus Master of Arts (Theology) Master of Counselling Master of Primary Teaching, Sydney Campus Master of Secondary Teaching Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus 53 University of Queensland Doctor of Medicine (MD) Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance and Counselling) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Studies Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health (#16 or #24) Master of Social Work Studies Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 54 University of South Australia Master of Architecture Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 55 University of Southern Queensland Juris Doctor Master of Clinical Psychology Master of Computing Technology Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Learning and Teaching Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Accounting Master of Professional Psychology 56 University of Sydney Doctor of Dental Medicine Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Genetic Counselling Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Medicine (Psychotherapy) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies 57 University of Tasmania Master of Applied Science (Agricultural Science) Master of Applied Science (Microbiology) Master of Architecture Master of Business Administration (Professional Accounting) Master of Counselling Master of Economic Geology Master of Marine and Antarctic Science Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Rehabilitation Counselling Master of Social Work (MSW or R7N) Master of Social Work (Qualifying) R7O Master of Teaching 58 University of Technology, Sydney Juris Doctor Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Marketing Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Secondary Education 59 University of the Sunshine Coast Master of Counselling Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 60 University of Western Australia Doctor of Dental Medicine Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Geographic Information Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Psychology (Clinical Psychology) Master of Psychology (Industrial and Organisational Psychology) Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning 61 University of Wollongong Doctor of Medicine Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 62 Victoria University Master of Applied Psychology (Clinical Psychology) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) 63 Western Sydney University (formerly known as University of Western Sydney) Doctor of Medicine Master of Accountancy Master of Art Therapy Master of Chinese Medicine Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nurse Practitioner (Mental Health) Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth - 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) including Master of Teaching (Secondary) / Professional Practice Master of Theological Studies Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Legal Practice Master of Professional Accounting Master of Professional Psychology Master of Statistics Medicinae ac Chirurgiae Doctoranda Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Psychology (Clinical) Master of Sustainable Environments and Planning Counselling & Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Science in Public Policy and Management (MSPPM) Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Podiatry Practice Master of Professional Accounting Master of Professional Psychology Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) Master of Nursing Practice (Pre-Registration) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Teaching Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil Systems) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages Master of Teaching (Primary) Master of Teaching (Secondary) Master of Architecture Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Information Management Master of Media and Communication Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Petroleum Engineering Master of Pharmacy Master of Physiotherapy Master of Psychology Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science - Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Education (Special Education Needs) Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of International Accounting - ACCA Master of Landscape Architecture Master of Languages Teaching Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development Master of Computer Science Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Information Technology Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) (formerly known as Wesley Institute) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary R - 7) Master of Teaching (Secondary) Master of Teaching (Special Education) Juris Doctor Master of Accounting Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Organisational Psychology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Public Health Master of Rehabilitation Counselling Master of Social Work (Gold Coast Campus, Logan Campus or Open Universities Australia) Master of Secondary Teaching Master of Special Needs and Intervention Education Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Teaching (Primary) Master of Urban and Environmental Planning Master of Guidance and Counselling Master of Information Technology Master of Nursing (Nurse Practitioner) Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Rehabilitation (Occupational Therapy) Master of Rehabilitation (Physiotherapy) Master of Rehabilitation (Speech Pathology) Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) (formerly known as Bradford College Pty Limited) Master of Professional Accounting Master of Professional Accounting Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Management and Systems Master of Chemical Sciences Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Prosthetics and Orthotics Master of Clinical Psychology Master of Community Planning and Development Master of Dentistry Master of Dietetic Practice Master of Exercise Physiology Master of Financial Analysis Master of Financial Analysis (Financial Risk Management) Master of Financial Analysis (Investment) Master of Financial Analysis and Master of Business Administration Master of Financial Analysis and Master of Professional Accounting Master of Health Information Management Master of Information Technology Master of Information Technology (Computer Networks) Master of International Development Master of Management (Corporate Governance and Risk) Master of Management (Human Resource Management) Master of Management (Project Management) Master of Marketing Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Orthoptics Master of Physiotherapy Practice Master of Podiatric Practice Master of Professional Accounting Master of Professional Accounting (Business Analytics) Master of Professional Accounting (CPA Australia Extension) Master of Professional Accounting (Information Systems Management) Master of Professional Psychology Master of Public Health Master of Social Work Master of Special Education Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages (TESOL) Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Engineering Master of Environmental Planning Master of Geoscience Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Special Education Master of Speech and Language Pathology Master of Surgery Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Professional Accounting Master of Professional Accounting (MPA) Doctor of Physiotherapy Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Radiations Master of Medical Ultrasound Master of Nursing Practice Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Psychology (Counselling) Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching in Early Years Education Master of Teaching in Early Years and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design Master of Teaching (Secondary) Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of Divinity Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theological Studies Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Financial Planning Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of International Urban and Environmental Management Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment Master of Marine Science and Management Master of Osteopathic Medicine Master of Professional Accounting Master of Social Work (Professional Qualifying) Master of Teaching Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Divinity (Korean) Master of Theology Master of Theology (Korean) Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Curatorial and Museum Studies) Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Arts (Studies in Art History) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Speech Pathology Master of Teaching Master of Urban and Regional Planning Master of Divinity Master of Theological Studies Master of Theology (Coursework) Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapies Master of Cultural Material Conservation Master of Educational Psychology Master of Engineering Master of Engineering (Biochemical) Master of Engineering (Biomedical) Master of Engineering (Chemical) Master of Engineering (Civil) Master of Engineering (Electrical) Master of Engineering (Environmental) Master of Engineering (Mechanical) Master of Engineering (Mechatronics) Master of Engineering (Software) Master of Engineering (Spatial) Master of Engineering (Structural) Master of Environment Master of Food and Packaging Innovation Master of Food Science Master of Forest Ecosystem Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Music Therapy (by course-work) Master of Nursing Science Master of Property Master of Psychology Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Urban Analytics Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning Master of Applied Linguistics (TESOL) Master of Education (Special Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Banking) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Commerce (Management Accounting) Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting Juris Doctor Master of Architecture Master of Clinical Psychology Master of Nurse Practitioner Master of Nursing Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine, Sydney Campus Master of Arts (Theology) Master of Counselling Master of Primary Teaching, Sydney Campus Master of Secondary Teaching Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance and Counselling) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Studies Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health (#16 or #24) Master of Social Work Studies Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Clinical Psychology Master of Computing Technology Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Learning and Teaching Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Accounting Master of Professional Psychology Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Genetic Counselling Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Medicine (Psychotherapy) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies Master of Applied Science (Microbiology) Master of Architecture Master of Business Administration (Professional Accounting) Master of Counselling Master of Economic Geology Master of Marine and Antarctic Science Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Rehabilitation Counselling Master of Social Work (MSW or R7N) Master of Social Work (Qualifying) R7O Master of Teaching Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Marketing Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Secondary Education Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Geographic Information Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Psychology (Clinical Psychology) Master of Psychology (Industrial and Organisational Psychology) Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) Master of Accountancy Master of Art Therapy Master of Chinese Medicine Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nurse Practitioner (Mental Health) Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth - 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Name Registration Commencement Application, saving and transitional provisions Student Assistance (Education Institutions and Courses) Determination 2019 25 Jan 2019 ( F2019L00062 ) 26 Jan 2019 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Amendment Determination 2019 24 Dec 2019 ( F2019L01707 ) 25 Dec 2019 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2020 21 Dec 2020 ( F2020L01664 ) 22 Dec 2020 (s 2(1) item 1) - Provision affected How affected s 2 rep LA s 48D s 5 rep LA s 48C Schedule 3 Schedule 3 am F2019L01707 ; F2020L01664 ed C2 Schedule 4 rep LA s 48C In preparing this compilation for registration, the following kinds of editorial change(s) were made under the Legislation Act 2003. Schedule 3 (table item 14) Kind of editorial change Give effect to the misdescribed amendment as intended Details of editorial change Schedule 1 item 6 of the Student Assistance (Education Institutions and Courses) Amendment Determination 2020 provides as follows: After \"Master of Media Communication\", insert Master of Midwifery The words \"Master of Media Communication\" do not appear in Schedule 3 (table item 14). However, the words \"Master of Media and Communication\" do appear. This compilation was editorially changed to insert \"Master of Midwifery\" after \"Master of Media and Communication\" to give effect to the misdescribed amendment as intended.", "Related_Explanatory_Statements": "Education 2019/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20191C2/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2019/1", "Title": "Student Assistance (Education Institutions and Courses) Determination 2019", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2019", "Date_of_Issue": "19 January 2019", "Signatory": "Paul Fletcher Minister for Families and Social Services", "Registration_Number": "F2021C00540", "Registration_Date": "22 June 2021", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Determination 2019. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsections 3(1) and 5D(1) of the Student Assistance Act 1973. | 4 Definitions: In this instrument: accredited higher education course means a course that is: (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. accredited secondary course means a course accredited as a secondary course by the State or Territory authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted. Act means the Student Assistance Act 1973. bridging study for overseas-trained professionals means the occupation-related subjects, course, tuition or training program that: (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. ESL course means a course of instruction in English as a second language. Masters qualifying course means a bridging course that gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course. National Register has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. Open Learning means a program of assessment based on study provided through Open Universities Australia Pty Ltd (ACN 053 431 888) trading as Open Universities Australia. Preparatory course means: (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). Pre-vocational course means a course designed to assist people to gain entry to a specific related VET course or an Australian Apprenticeship. registered training organisation means a training organisation that is registered on the National Register as a registered training organisation. special school means an institution located in Australia that is conducted primarily for students with a disability and is: (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. TEQSA means the Tertiary Education Quality and Standards Agency. VET means vocational education and training. VET course has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. VET Quality Framework has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. | 6 Higher education institutions: For the definition of higher education institution in subsection 3(1) of the Act, the following are to be regarded as higher education institutions for the purposes of the Act: (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. | 7 Secondary Schools: For the definition of secondary school in subsection 3(1) of the Act, the following are to be regarded as secondary schools for the purposes of the Act: (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. | 8 Technical and further education institutions: For the definition of technical and further education institution in subsection 3(1) of the Act, registered training organisations are to be regarded as technical and further education institutions for the purposes of the Act. | 9 Other education institutions: For paragraph (d) of the definition of education institution in subsection 3(1) of the Act, special schools are to be regarded as education institutions for the purposes of the Act. | 10 Secondary courses: For paragraph 5D(1)(a) of the Act, a secondary course is a course: (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (i) accredited secondary course subjects; or (ii) a VET course. | 11 Tertiary courses: (1) For paragraph 5D(1)(a) of the Act, a tertiary course is a full-time course: (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (2) Without limiting subsection (1), a course that meets the requirements of paragraph (1)(a), (b) or (c) and is not a full-time course is a tertiary course for the purposes of section 1061PC of the Social Security Act 1991. (3) For paragraph 5D(1)(b) of the Act, a unit of a course mentioned in subsection (1) or (2) is part of a tertiary course. | 12 Tertiary courses-transitional arrangements for certain Schedule 2 courses and Schedule 3 courses: (1) For the purposes of paragraph 11(1)(c) of this instrument, this section applies to a course if: (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (2) For the purposes of 11(1)(c) of this instrument, this section applies to a course if: (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (3) This section does not apply to a course in relation to a student, if: (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (4) For the purposes of this section, a student is receiving a student payment for the course if the student is receiving any of the following because the student is undertaking the course: (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (section 10) Column 1 - Course Column 2 - Education institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school School-based apprenticeship or traineeship Secondary school International Baccalaureate Secondary school Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school (paragraph 11(1)(a) and subsections 11(2) and 12(1)) Tertiary courses Item Column 1 Course Column 2 Education institution 1 Pre-vocational course Registered training organisation 2 ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course 3 VET course that is not: (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Higher education institution Registered training organisation 4 VET course that is not a VET course specified in item 5 Registered training organisation 5 VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution Registered training organisation 6 Undergraduate or postgraduate accredited higher education course at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 7 Open Learning that: (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 8 Open Learning at the level of a VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 9 Open Learning at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 participating in Open Learning 10 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation 11 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Registered training organisation (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Registered training organisation participating in Open Learning (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation participating in Open Learning (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (paragraph 11(1)(b) and subsections 11(2) and 12(2)) Item Column 1 - Educational institution Column 2 - Course 1 Alphacrucis College Master of Arts Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology 2 Australian Catholic University Master of Clinical Exercise Physiology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) including Master of Teaching (Secondary) / Professional Practice Master of Theological Studies 3 Australian College of Applied Psychology Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) 4 Australian College of Theology Limited Master of Arts (Ministry) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies 5 Australian National University Juris Doctor Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Legal Practice Master of Professional Accounting Master of Professional Psychology Master of Statistics Medicinae ac Chirurgiae Doctoranda 6 Avondale College Master of Teaching (Primary) Master of Teaching (Secondary) 7 Bond University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Psychology (Clinical) Master of Sustainable Environments and Planning 8 Cairnmillar Institute School of Counselling & Psychotherapy Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) 9 Carnegie Mellon University Australia Master of Science in Information Technology (MSIT) Master of Science in Public Policy and Management (MSPPM) 10 Central Queensland University Master of Clinical Chiropractic Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Podiatry Practice Master of Professional Accounting Master of Professional Psychology Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) 11 Charles Darwin University Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Pre-Registration) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Teaching 12 Charles Sturt University Doctor of Medicine Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil Systems) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages 13 Christian Heritage College Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 14 Curtin University (formerly known as Curtin University of Technology) Doctor of Physiotherapy Master of Architecture Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Information Management Master of Media and Communication Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Petroleum Engineering Master of Pharmacy Master of Physiotherapy Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science - Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) 15 Deakin University Doctor of Medicine Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Education (Special Education Needs) Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of International Accounting - ACCA Master of Landscape Architecture Master of Languages Teaching Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) 16 Eastern College Australia Master of Community Counselling Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development 17 Edith Cowan University Master of Clinical Nursing Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 18 Excelsia College (formerly known as Wesley Institute) Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 19 Federation University Australia Master of Clinical Exercise Physiology Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 20 Flinders University Doctor of Medicine Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Cognitive Behaviour Therapy Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary R - 7) Master of Teaching (Secondary) Master of Teaching (Special Education) 21 Gestalt Therapy Brisbane Pty Ltd Master of Gestalt Therapy 22 Griffith University Doctor of Medicine Juris Doctor Master of Accounting Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Organisational Psychology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Public Health Master of Rehabilitation Counselling Master of Social Work (Gold Coast Campus, Logan Campus or Open Universities Australia) Master of Secondary Teaching Master of Special Needs and Intervention Education Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Teaching (Primary) Master of Urban and Environmental Planning 23 Harvest Bible College Master of Arts (Ministry) 24 Holmesglen Institute of TAFE Master of Professional Accounting 24A Institute for Social Neuroscience Master of Professional Psychology Master of Psychology (Sport and Exercise) 25 ISN Psychology Pty Ltd Master of Psychology (Clinical) 26 James Cook University Master of Development Practice Master of Guidance and Counselling Master of Information Technology Master of Nursing (Nurse Practitioner) Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) 27 Kaplan Business School (formerly known as Bradford College Pty Limited) Master of Accounting Master of Professional Accounting 28 King's Own Institute Master of Accounting Master of Professional Accounting 29 La Trobe University Juris Doctor Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Management and Systems Master of Chemical Sciences Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Prosthetics and Orthotics Master of Clinical Psychology Master of Community Planning and Development Master of Dentistry Master of Dietetic Practice Master of Exercise Physiology Master of Financial Analysis Master of Financial Analysis (Financial Risk Management) Master of Financial Analysis (Investment) Master of Financial Analysis and Master of Business Administration Master of Financial Analysis and Master of Professional Accounting Master of Health Information Management Master of Information Technology Master of Information Technology (Computer Networks) Master of International Development Master of Management (Corporate Governance and Risk) Master of Management (Human Resource Management) Master of Management (Project Management) Master of Marketing Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Orthoptics Master of Physiotherapy Practice Master of Podiatric Practice Master of Professional Accounting Master of Professional Accounting (Business Analytics) Master of Professional Accounting (CPA Australia Extension) Master of Professional Accounting (Information Systems Management) Master of Professional Psychology Master of Public Health Master of Social Work Master of Special Education Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages (TESOL) 30 Macquarie University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Engineering Master of Environmental Planning Master of Geoscience Master of Inclusive and Special Education Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Speech and Language Pathology Master of Surgery Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) 31 Melbourne Institute for Experiential and Creative Arts Therapy Master of Therapeutic Arts Practice 32 Melbourne Institute of Technology Master of Networking Master of Professional Accounting Master of Professional Accounting (MPA) 33 Melbourne Polytechnic Master of Professional and Practicing Accounting 34 Monash University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Radiations Master of Medical Ultrasound Master of Nursing Practice Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design 35 Moore Theological College Master of Arts (Theology) 36 Morling College Ltd Master of Counselling Master of Teaching (Secondary) 37 Murdoch University Doctor of Veterinary Medicine Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of Divinity Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theological Studies 38 Queensland University of Technology Master of Applied Science (Medical Physics) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 39 RMIT University Juris Doctor Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Financial Planning Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of International Urban and Environmental Management Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment 40 Southern Cross University Master of Clinical Exercise Physiology Master of Marine Science and Management Master of Osteopathic Medicine Master of Professional Accounting Master of Social Work (Professional Qualifying) Master of Teaching 41 Swinburne University of Technology Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) 42 Sydney College of Divinity Master of Divinity Master of Divinity (Korean) Master of Theology Master of Theology (Korean) 43 Tabor Adelaide Master of Counselling Practice Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) 44 Top Education Institute Group Pty Ltd Master of Professional Accounting 45 University of Adelaide Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Curatorial and Museum Studies) Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Arts (Studies in Art History) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) 46 University of Canberra Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Speech Pathology Master of Teaching Master of Urban and Regional Planning 47 University of Divinity Master of Arts (Theology) Master of Divinity Master of Theological Studies Master of Theology (Coursework) 48 University of Melbourne Doctor of Dental Surgery Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapies Master of Cultural Material Conservation Master of Educational Psychology Master of Engineering Master of Engineering (Biochemical) Master of Engineering (Biomedical) Master of Engineering (Chemical) Master of Engineering (Civil) Master of Engineering (Electrical) Master of Engineering (Environmental) Master of Engineering (Mechanical) Master of Engineering (Mechatronics) Master of Engineering (Software) Master of Engineering (Spatial) Master of Engineering (Structural) Master of Environment Master of Food and Packaging Innovation Master of Food Science Master of Forest Ecosystem Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Music Therapy (by course-work) Master of Nursing Science Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation and Interpreting Master of Urban Analytics Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning 49 University of New England Doctor of Medicine Master of Applied Linguistics (TESOL) Master of Education (Special Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 50 University of New South Wales Doctor of Medicine Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Banking) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Commerce (Management Accounting) Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting 51 University of Newcastle Doctor of Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Nurse Practitioner Master of Nursing Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) 52 University of Notre Dame Doctor of Medicine, Fremantle Campus Doctor of Medicine, Sydney Campus Master of Arts (Theology) Master of Counselling Master of Primary Teaching, Sydney Campus Master of Secondary Teaching Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus 53 University of Queensland Doctor of Medicine (MD) Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance and Counselling) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Studies Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health (#16 or #24) Master of Social Work Studies Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 54 University of South Australia Master of Architecture Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 55 University of Southern Queensland Juris Doctor Master of Clinical Psychology Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Information Technology Master of Learning and Teaching Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Accounting Master of Professional Psychology 56 University of Sydney Doctor of Dental Medicine Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Genetic Counselling Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Medicine (Psychotherapy) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies 57 University of Tasmania Master of Applied Science (Agricultural Science) Master of Applied Science (Microbiology) Master of Architecture Master of Business Administration (Professional Accounting) Master of Economic Geology Master of Marine and Antarctic Science Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (MSW or R7N) Master of Social Work (Qualifying) R7O Master of Teaching 58 University of Technology, Sydney Juris Doctor Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Marketing Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Secondary Education 59 University of the Sunshine Coast Master of Counselling Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 60 University of Western Australia Doctor of Dental Medicine Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Geographic Information Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Psychology (Clinical Psychology) Master of Psychology (Industrial and Organisational Psychology) Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning 61 University of Wollongong Doctor of Medicine Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 62 Victoria University Master of Applied Psychology (Clinical Psychology) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) 63 Western Sydney University (formerly known as University of Western Sydney) Doctor of Medicine Master of Accountancy Master of Art Therapy Master of Chinese Medicine Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nurse Practitioner (Mental Health) Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth - 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) including Master of Teaching (Secondary) / Professional Practice Master of Theological Studies Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Legal Practice Master of Professional Accounting Master of Professional Psychology Master of Statistics Medicinae ac Chirurgiae Doctoranda Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Psychology (Clinical) Master of Sustainable Environments and Planning Counselling & Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Science in Public Policy and Management (MSPPM) Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Podiatry Practice Master of Professional Accounting Master of Professional Psychology Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) Master of Nursing Practice (Pre-Registration) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Teaching Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil Systems) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages Master of Teaching (Primary) Master of Teaching (Secondary) Master of Architecture Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Information Management Master of Media and Communication Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Petroleum Engineering Master of Pharmacy Master of Physiotherapy Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science - Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Education (Special Education Needs) Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of International Accounting - ACCA Master of Landscape Architecture Master of Languages Teaching Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) (formerly known as Wesley Institute) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Cognitive Behaviour Therapy Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary R - 7) Master of Teaching (Secondary) Master of Teaching (Special Education) Juris Doctor Master of Accounting Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Organisational Psychology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Public Health Master of Rehabilitation Counselling Master of Social Work (Gold Coast Campus, Logan Campus or Open Universities Australia) Master of Secondary Teaching Master of Special Needs and Intervention Education Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Teaching (Primary) Master of Urban and Environmental Planning Master of Psychology (Sport and Exercise) Master of Guidance and Counselling Master of Information Technology Master of Nursing (Nurse Practitioner) Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) (formerly known as Bradford College Pty Limited) Master of Professional Accounting Master of Professional Accounting Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Management and Systems Master of Chemical Sciences Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Prosthetics and Orthotics Master of Clinical Psychology Master of Community Planning and Development Master of Dentistry Master of Dietetic Practice Master of Exercise Physiology Master of Financial Analysis Master of Financial Analysis (Financial Risk Management) Master of Financial Analysis (Investment) Master of Financial Analysis and Master of Business Administration Master of Financial Analysis and Master of Professional Accounting Master of Health Information Management Master of Information Technology Master of Information Technology (Computer Networks) Master of International Development Master of Management (Corporate Governance and Risk) Master of Management (Human Resource Management) Master of Management (Project Management) Master of Marketing Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Orthoptics Master of Physiotherapy Practice Master of Podiatric Practice Master of Professional Accounting Master of Professional Accounting (Business Analytics) Master of Professional Accounting (CPA Australia Extension) Master of Professional Accounting (Information Systems Management) Master of Professional Psychology Master of Public Health Master of Social Work Master of Special Education Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages (TESOL) Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Engineering Master of Environmental Planning Master of Geoscience Master of Inclusive and Special Education Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Speech and Language Pathology Master of Surgery Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Professional Accounting Master of Professional Accounting (MPA) Doctor of Physiotherapy Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Radiations Master of Medical Ultrasound Master of Nursing Practice Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design Master of Teaching (Secondary) Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of Divinity Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theological Studies Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Financial Planning Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of International Urban and Environmental Management Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment Master of Marine Science and Management Master of Osteopathic Medicine Master of Professional Accounting Master of Social Work (Professional Qualifying) Master of Teaching Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Divinity (Korean) Master of Theology Master of Theology (Korean) Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Curatorial and Museum Studies) Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Arts (Studies in Art History) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Speech Pathology Master of Teaching Master of Urban and Regional Planning Master of Divinity Master of Theological Studies Master of Theology (Coursework) Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapies Master of Cultural Material Conservation Master of Educational Psychology Master of Engineering Master of Engineering (Biochemical) Master of Engineering (Biomedical) Master of Engineering (Chemical) Master of Engineering (Civil) Master of Engineering (Electrical) Master of Engineering (Environmental) Master of Engineering (Mechanical) Master of Engineering (Mechatronics) Master of Engineering (Software) Master of Engineering (Spatial) Master of Engineering (Structural) Master of Environment Master of Food and Packaging Innovation Master of Food Science Master of Forest Ecosystem Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Music Therapy (by course-work) Master of Nursing Science Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation and Interpreting Master of Urban Analytics Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning Master of Applied Linguistics (TESOL) Master of Education (Special Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Banking) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Commerce (Management Accounting) Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting Juris Doctor Master of Architecture Master of Clinical Psychology Master of Nurse Practitioner Master of Nursing Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine, Sydney Campus Master of Arts (Theology) Master of Counselling Master of Primary Teaching, Sydney Campus Master of Secondary Teaching Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance and Counselling) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Studies Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health (#16 or #24) Master of Social Work Studies Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Clinical Psychology Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Information Technology Master of Learning and Teaching Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Accounting Master of Professional Psychology Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Genetic Counselling Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Medicine (Psychotherapy) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies Master of Applied Science (Microbiology) Master of Architecture Master of Business Administration (Professional Accounting) Master of Economic Geology Master of Marine and Antarctic Science Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (MSW or R7N) Master of Social Work (Qualifying) R7O Master of Teaching Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Marketing Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Secondary Education Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Geographic Information Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Psychology (Clinical Psychology) Master of Psychology (Industrial and Organisational Psychology) Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) Master of Accountancy Master of Art Therapy Master of Chinese Medicine Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nurse Practitioner (Mental Health) Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth - 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Name Registration Commencement Application, saving and transitional provisions Student Assistance (Education Institutions and Courses) Determination 2019 25 Jan 2019 ( F2019L00062 ) 26 Jan 2019 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Amendment Determination 2019 24 Dec 2019 ( F2019L01707 ) 25 Dec 2019 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2020 21 Dec 2020 ( F2020L01664 ) 22 Dec 2020 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2021 8 June 2021 ( F2021L00708 ) 9 June 2021 (s 2(1) item 1) - Provision affected How affected s 2 rep LA s 48D s 5 rep LA s 48C Schedule 3 Schedule 3 am F2019L01707 ; F2020L01664 ed C2 am F2021L00708 Schedule 4 rep LA s 48C", "Related_Explanatory_Statements": "Education 2019/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20191C3/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2019/1", "Title": "Student Assistance (Education Institutions and Courses) Determination 2019", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2019", "Date_of_Issue": "19 January 2019", "Signatory": "Paul Fletcher Minister for Families and Social Services", "Registration_Number": "F2022C00237", "Registration_Date": "28 February 2022", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Determination 2019. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsections 3(1) and 5D(1) of the Student Assistance Act 1973. | 4 Definitions: In this instrument: accredited higher education course means a course that is: (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. accredited secondary course means a course accredited as a secondary course by the State or Territory authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted. Act means the Student Assistance Act 1973. bridging study for overseas-trained professionals means the occupation-related subjects, course, tuition or training program that: (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. ESL course means a course of instruction in English as a second language. Masters qualifying course means a bridging course that gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course. National Register has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. Open Learning means a program of assessment based on study provided through Open Universities Australia Pty Ltd (ACN 053 431 888) trading as Open Universities Australia. Preparatory course means: (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). Pre-vocational course means a course designed to assist people to gain entry to a specific related VET course or an Australian Apprenticeship. registered training organisation means a training organisation that is registered on the National Register as a registered training organisation. special school means an institution located in Australia that is conducted primarily for students with a disability and is: (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. TEQSA means the Tertiary Education Quality and Standards Agency. VET means vocational education and training. VET course has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. VET Quality Framework has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. | 6 Higher education institutions: For the definition of higher education institution in subsection 3(1) of the Act, the following are to be regarded as higher education institutions for the purposes of the Act: (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. | 7 Secondary Schools: For the definition of secondary school in subsection 3(1) of the Act, the following are to be regarded as secondary schools for the purposes of the Act: (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. | 8 Technical and further education institutions: For the definition of technical and further education institution in subsection 3(1) of the Act, registered training organisations are to be regarded as technical and further education institutions for the purposes of the Act. | 9 Other education institutions: For paragraph (d) of the definition of education institution in subsection 3(1) of the Act, special schools are to be regarded as education institutions for the purposes of the Act. | 10 Secondary courses: For paragraph 5D(1)(a) of the Act, a secondary course is a course: (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (i) accredited secondary course subjects; or (ii) a VET course. | 11 Tertiary courses: (1) For paragraph 5D(1)(a) of the Act, a tertiary course is a full-time course: (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (2) Without limiting subsection (1), a course that meets the requirements of paragraph (1)(a), (b) or (c) and is not a full-time course is a tertiary course for the purposes of section 1061PC of the Social Security Act 1991. (3) For paragraph 5D(1)(b) of the Act, a unit of a course mentioned in subsection (1) or (2) is part of a tertiary course. | 12 Tertiary courses-transitional arrangements for certain Schedule 2 courses and Schedule 3 courses: (1) For the purposes of paragraph 11(1)(c) of this instrument, this section applies to a course if: (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (2) For the purposes of 11(1)(c) of this instrument, this section applies to a course if: (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (3) This section does not apply to a course in relation to a student, if: (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (4) For the purposes of this section, a student is receiving a student payment for the course if the student is receiving any of the following because the student is undertaking the course: (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (section 10) Column 1 - Course Column 2 - Education institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school School-based apprenticeship or traineeship Secondary school International Baccalaureate Secondary school Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school (paragraph 11(1)(a) and subsections 11(2) and 12(1)) Tertiary courses Item Column 1 Course Column 2 Education institution 1 Pre-vocational course Registered training organisation 2 ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course 3 VET course that is not: (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Higher education institution Registered training organisation 4 VET course that is not a VET course specified in item 5 Registered training organisation 5 VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution Registered training organisation 6 Undergraduate or postgraduate accredited higher education course at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 7 Open Learning that: (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 8 Open Learning at the level of a VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 9 Open Learning at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 participating in Open Learning 10 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation 11 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Registered training organisation (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Registered training organisation participating in Open Learning (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation participating in Open Learning (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (paragraph 11(1)(b) and subsections 11(2) and 12(2)) Item Column 1 - Educational institution Column 2 - Course 1 Alphacrucis College Master of Arts Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology 2 Australian Catholic University Master of Clinical Exercise Physiology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work (Qualifying) Master of Teaching (Early Childhood and Primary) Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) (Internship) Master of Theological Studies 3 Australian College of Applied Psychology Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) 4 Australian College of Theology Limited Master of Arts (Ministry) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies 4A Australian National Institute of Management and Commerce Master of Professional Accounting 5 Australian National University Juris Doctor Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Professional Accounting Master of Professional Psychology Master of Statistics Medicinae ac Chirurgiae Doctoranda 6 Avondale College Master of Teaching (Primary) Master of Teaching (Secondary) 7 Bond University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Psychology (Clinical) Master of Sustainable Environments and Planning 8 Cairnmillar Institute School of Counselling & Psychotherapy Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) 9 Carnegie Mellon University Australia Master of Science in Information Technology (MSIT) Master of Science in Public Policy and Management (MSPPM) 10 Central Queensland University Master of Clinical Chiropractic Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Podiatry Practice Master of Professional Accounting Master of Professional Psychology Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) 11 Charles Darwin University Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Pre-Registration) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Teaching 12 Charles Sturt University Doctor of Medicine Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages 13 Christian Heritage College Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 14 Curtin University (formerly known as Curtin University of Technology) Doctor of Physiotherapy Master of Architecture Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Information Management Master of Media and Communication Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Petroleum Engineering Master of Pharmacy Master of Physiotherapy Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science - Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) 15 Deakin University Doctor of Medicine Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of Landscape Architecture Master of Languages Teaching Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) 16 Eastern College Australia Master of Community Counselling Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development 17 Edith Cowan University Master of Clinical Nursing Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 18 Excelsia College (formerly known as Wesley Institute) Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 19 Federation University Australia Master of Clinical Exercise Physiology Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 20 Flinders University Doctor of Medicine Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Cognitive Behaviour Therapy Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) 21 Gestalt Therapy Brisbane Pty Ltd Master of Gestalt Therapy 22 Griffith University Doctor of Medicine Juris Doctor Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Public Health Master of Rehabilitation Counselling Master of Social Work (Gold Coast Campus, Logan Campus or Open Universities Australia) Master of Secondary Teaching Master of Special Needs and Intervention Education Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Urban and Environmental Planning 23 Harvest Bible College Master of Arts (Ministry) 24 Holmesglen Institute of TAFE Master of Professional Accounting 25 ISN Psychology Pty Ltd Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Sport and Exercise) 26 James Cook University Master of Development Practice Master of Guidance and Counselling Master of Information Technology Master of Nursing (Nurse Practitioner) Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) 27 Kaplan Business School (formerly known as Bradford College Pty Limited) Master of Accounting Master of Professional Accounting 28 King's Own Institute Master of Accounting Master of Professional Accounting 29 La Trobe University Juris Doctor Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Systems Master of Chemical Sciences Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Prosthetics and Orthotics Master of Clinical Psychology Master of Dentistry Master of Dietetic Practice Master of Exercise Physiology Master of Extended Professional Accounting Master of Financial Analysis Master of Financial Analysis (Investment) Master of Health Information Management Master of Information Technology Master of Information Technology (Computer Networks) Master of International Development Master of Marketing Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Orthoptics Master of Physiotherapy Practice Master of Planning Master of Podiatric Practice Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Social Work Master of Special Education Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) 30 Macquarie University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Engineering Master of Environmental Planning Master of Geoscience Master of Inclusive and Special Education Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Speech and Language Pathology Master of Surgery Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) 31 Melbourne Institute for Experiential and Creative Arts Therapy Master of Therapeutic Arts Practice 32 Melbourne Institute of Technology Master of Networking Master of Professional Accounting Master of Professional Accounting (MPA) 33 Melbourne Polytechnic Master of Professional and Practicing Accounting 34 Monash University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Radiations Master of Medical Ultrasound Master of Nursing Practice Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design 35 Moore Theological College Master of Arts (Theology) 36 Morling College Ltd Master of Counselling Master of Teaching (Secondary) 37 Murdoch University Doctor of Veterinary Medicine Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of Divinity Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theological Studies 38 Queensland University of Technology Master of Applied Science (Medical Physics) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Nursing - Entry to Practice Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 39 RMIT University Juris Doctor Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Financial Planning Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of International Urban and Environmental Management Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment 40 Southern Cross University Master of Clinical Exercise Physiology Master of Marine Science and Management Master of Osteopathic Medicine Master of Professional Accounting Master of Social Work (Professional Qualifying) Master of Teaching 41 Swinburne University of Technology Master of Architecture Master of Architecture and Urban Design Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) 42 Sydney College of Divinity Master of Divinity Master of Divinity (Korean) Master of Theology Master of Theology (Korean) 43 Tabor Adelaide Master of Counselling Practice Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) 44 Top Education Institute Group Pty Ltd Master of Professional Accounting 45 University of Adelaide Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Curatorial and Museum Studies) Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) 46 University of Canberra Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Speech Pathology Master of Teaching Master of Urban and Regional Planning 47 University of Divinity Master of Arts (Theology) Master of Divinity Master of Theological Studies Master of Theology (Coursework) 48 University of Melbourne Doctor of Dental Surgery Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Engineering Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Chemical Engineering Master of Civil Engineering Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapy Master of Cultural Material Conservation Master of Educational Psychology Master of Electrical Engineering Master of Environment Master of Environmental Engineering Master of Food and Packaging Innovation Master of Food Science Master of Forest Ecosystem Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Mechanical Engineering Master of Mechatronics Engineering Master of Music Therapy (by course-work) Master of Nursing Science Master of Professional Psychology Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Software Engineering Master of Spatial Engineering Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation and Interpreting Master of Urban Analytics Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning 49 University of New England Doctor of Medicine Master of Applied Linguistics (TESOL) Master of Education (Special and Inclusive Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 50 University of New South Wales Doctor of Medicine Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Banking) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Commerce (Management Accounting) Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting 51 University of Newcastle Doctor of Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Nurse Practitioner Master of Nursing Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) 52 University of Notre Dame Doctor of Medicine, Fremantle Campus Doctor of Medicine, Sydney Campus Master of Architecture Master of Arts (Theology) Master of Counselling Master of Primary Teaching, Sydney Campus Master of Secondary Teaching Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus 53 University of Queensland Doctor of Medicine (MD) Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance and Counselling) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Studies Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health (#16 or #24) Master of Social Work Studies Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 54 University of South Australia Master of Architecture Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 55 University of Southern Queensland Juris Doctor Master of Clinical Psychology Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Information Technology Master of Learning and Teaching Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Accounting Master of Professional Psychology 56 University of Sydney Doctor of Dental Medicine Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Genetic Counselling Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Medicine (Psychotherapy) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies 57 University of Tasmania Bachelor of Arts / Master of Teaching Master of Applied Science (Agricultural Science) Master of Applied Science (Microbiology) Master of Architecture Master of Business Administration (Professional Accounting) Master of Economic Geology Master of Marine and Antarctic Science Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (MSW or R7N) Master of Social Work (Qualifying) R7O Master of Teaching 58 University of Technology, Sydney Juris Doctor Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Secondary Education 59 University of the Sunshine Coast Master of Counselling Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 60 University of Western Australia Doctor of Dental Medicine Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Geographic Information Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Psychology (Clinical Psychology) Master of Psychology (Industrial and Organisational Psychology) Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning 61 University of Wollongong Doctor of Medicine Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 62 Victoria University Master of Applied Psychology (Clinical Psychology) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) 62A Wentworth Institute of Higher Education Master of Professional Accounting 63 Western Sydney University (formerly known as University of Western Sydney) Doctor of Medicine Master of Accountancy Master of Art Therapy Master of Chinese Medicine Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nurse Practitioner (Mental Health) Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth - 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work (Qualifying) Master of Teaching (Early Childhood and Primary) Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) (Internship) Master of Theological Studies Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Professional Accounting Master of Professional Psychology Master of Statistics Medicinae ac Chirurgiae Doctoranda Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Psychology (Clinical) Master of Sustainable Environments and Planning Counselling & Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Science in Public Policy and Management (MSPPM) Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Podiatry Practice Master of Professional Accounting Master of Professional Psychology Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) Master of Nursing Practice (Pre-Registration) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Teaching Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages Master of Teaching (Primary) Master of Teaching (Secondary) Master of Architecture Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Information Management Master of Media and Communication Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Petroleum Engineering Master of Pharmacy Master of Physiotherapy Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science - Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of Landscape Architecture Master of Languages Teaching Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) (formerly known as Wesley Institute) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Cognitive Behaviour Therapy Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) Juris Doctor Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Public Health Master of Rehabilitation Counselling Master of Social Work (Gold Coast Campus, Logan Campus or Open Universities Australia) Master of Secondary Teaching Master of Special Needs and Intervention Education Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Urban and Environmental Planning Master of Psychology (Clinical) Master of Psychology (Sport and Exercise) Master of Guidance and Counselling Master of Information Technology Master of Nursing (Nurse Practitioner) Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) (formerly known as Bradford College Pty Limited) Master of Professional Accounting Master of Professional Accounting Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Systems Master of Chemical Sciences Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Prosthetics and Orthotics Master of Clinical Psychology Master of Dentistry Master of Dietetic Practice Master of Exercise Physiology Master of Extended Professional Accounting Master of Financial Analysis Master of Financial Analysis (Investment) Master of Health Information Management Master of Information Technology Master of Information Technology (Computer Networks) Master of International Development Master of Marketing Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Orthoptics Master of Physiotherapy Practice Master of Planning Master of Podiatric Practice Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Social Work Master of Special Education Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Engineering Master of Environmental Planning Master of Geoscience Master of Inclusive and Special Education Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Speech and Language Pathology Master of Surgery Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Professional Accounting Master of Professional Accounting (MPA) Doctor of Physiotherapy Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Radiations Master of Medical Ultrasound Master of Nursing Practice Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design Master of Teaching (Secondary) Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of Divinity Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theological Studies Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Nursing - Entry to Practice Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Financial Planning Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of International Urban and Environmental Management Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment Master of Marine Science and Management Master of Osteopathic Medicine Master of Professional Accounting Master of Social Work (Professional Qualifying) Master of Teaching Master of Architecture and Urban Design Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Divinity (Korean) Master of Theology Master of Theology (Korean) Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Curatorial and Museum Studies) Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Speech Pathology Master of Teaching Master of Urban and Regional Planning Master of Divinity Master of Theological Studies Master of Theology (Coursework) Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Engineering Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Chemical Engineering Master of Civil Engineering Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapy Master of Cultural Material Conservation Master of Educational Psychology Master of Electrical Engineering Master of Environment Master of Environmental Engineering Master of Food and Packaging Innovation Master of Food Science Master of Forest Ecosystem Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Mechanical Engineering Master of Mechatronics Engineering Master of Music Therapy (by course-work) Master of Nursing Science Master of Professional Psychology Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Software Engineering Master of Spatial Engineering Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation and Interpreting Master of Urban Analytics Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning Master of Applied Linguistics (TESOL) Master of Education (Special and Inclusive Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Banking) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Commerce (Management Accounting) Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting Juris Doctor Master of Architecture Master of Clinical Psychology Master of Nurse Practitioner Master of Nursing Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine, Sydney Campus Master of Architecture Master of Arts (Theology) Master of Counselling Master of Primary Teaching, Sydney Campus Master of Secondary Teaching Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance and Counselling) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Studies Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health (#16 or #24) Master of Social Work Studies Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Clinical Psychology Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Information Technology Master of Learning and Teaching Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Accounting Master of Professional Psychology Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Genetic Counselling Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Medicine (Psychotherapy) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies Master of Applied Science (Agricultural Science) Master of Applied Science (Microbiology) Master of Architecture Master of Business Administration (Professional Accounting) Master of Economic Geology Master of Marine and Antarctic Science Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (MSW or R7N) Master of Social Work (Qualifying) R7O Master of Teaching Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Secondary Education Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Geographic Information Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Psychology (Clinical Psychology) Master of Psychology (Industrial and Organisational Psychology) Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) Master of Accountancy Master of Art Therapy Master of Chinese Medicine Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nurse Practitioner (Mental Health) Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth - 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Name Registration Commencement Application, saving and transitional provisions Student Assistance (Education Institutions and Courses) Determination 2019 25 Jan 2019 ( F2019L00062 ) 26 Jan 2019 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Amendment Determination 2019 24 Dec 2019 ( F2019L01707 ) 25 Dec 2019 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2020 21 Dec 2020 ( F2020L01664 ) 22 Dec 2020 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2021 8 June 2021 ( F2021L00708 ) 9 June 2021 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2021 17 December 2021 ( F2021L01820 ) 18 December 2021 (s 2(1) item 1) - Provision affected How affected s 2 rep LA s 48D s 5 rep LA s 48C Schedule 3 Schedule 3 am F2019L01707 ; F2020L01664 ed C2 am F2021L00708 ; F2021L01820 ed C4 Schedule 4 rep LA s 48C", "Related_Explanatory_Statements": "Education 2019/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20191C4/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2019/1", "Title": "Student Assistance (Education Institutions and Courses) Determination 2019", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2019", "Date_of_Issue": "19 January 2019", "Signatory": "Paul Fletcher Minister for Families and Social Services", "Registration_Number": "F2023C00251", "Registration_Date": "15 March 2023", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Determination 2019. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsections 3(1) and 5D(1) of the Student Assistance Act 1973. | 4 Definitions: In this instrument: accredited higher education course means a course that is: (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. accredited secondary course means a course accredited as a secondary course by the State or Territory authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted. Act means the Student Assistance Act 1973. bridging study for overseas-trained professionals means the occupation-related subjects, course, tuition or training program that: (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. ESL course means a course of instruction in English as a second language. Masters qualifying course means a bridging course that gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course. National Register has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. Open Learning means a program of assessment based on study provided through Open Universities Australia Pty Ltd (ACN 053 431 888) trading as Open Universities Australia. Preparatory course means: (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). Pre-vocational course means a course designed to assist people to gain entry to a specific related VET course or an Australian Apprenticeship. registered training organisation means a training organisation that is registered on the National Register as a registered training organisation. special school means an institution located in Australia that is conducted primarily for students with a disability and is: (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. TEQSA means the Tertiary Education Quality and Standards Agency. VET means vocational education and training. VET course has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. VET Quality Framework has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. | 6 Higher education institutions: For the definition of higher education institution in subsection 3(1) of the Act, the following are to be regarded as higher education institutions for the purposes of the Act: (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. | 7 Secondary Schools: For the definition of secondary school in subsection 3(1) of the Act, the following are to be regarded as secondary schools for the purposes of the Act: (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. | 8 Technical and further education institutions: For the definition of technical and further education institution in subsection 3(1) of the Act, registered training organisations are to be regarded as technical and further education institutions for the purposes of the Act. | 9 Other education institutions: For paragraph (d) of the definition of education institution in subsection 3(1) of the Act, special schools are to be regarded as education institutions for the purposes of the Act. | 10 Secondary courses: For paragraph 5D(1)(a) of the Act, a secondary course is a course: (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (i) accredited secondary course subjects; or (ii) a VET course. | 11 Tertiary courses: (1) For paragraph 5D(1)(a) of the Act, a tertiary course is a full-time course: (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (2) Without limiting subsection (1), a course that meets the requirements of paragraph (1)(a), (b) or (c) and is not a full-time course is a tertiary course for the purposes of section 1061PC of the Social Security Act 1991. (3) For paragraph 5D(1)(b) of the Act, a unit of a course mentioned in subsection (1) or (2) is part of a tertiary course. | 12 Tertiary courses-transitional arrangements for certain Schedule 2 courses and Schedule 3 courses: (1) For the purposes of paragraph 11(1)(c) of this instrument, this section applies to a course if: (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (2) For the purposes of 11(1)(c) of this instrument, this section applies to a course if: (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (3) This section does not apply to a course in relation to a student, if: (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (4) For the purposes of this section, a student is receiving a student payment for the course if the student is receiving any of the following because the student is undertaking the course: (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (section 10) Column 1 - Course Column 2 - Education institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school School-based apprenticeship or traineeship Secondary school International Baccalaureate Secondary school Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school (paragraph 11(1)(a) and subsections 11(2) and 12(1)) Tertiary courses Item Column 1 Course Column 2 Education institution 1 Pre-vocational course Registered training organisation 2 ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course 3 VET course that is not: (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Higher education institution Registered training organisation 4 VET course that is not a VET course specified in item 5 Registered training organisation 5 VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution Registered training organisation 6 Undergraduate or postgraduate accredited higher education course at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 7 Open Learning that: (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 8 Open Learning at the level of a VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 9 Open Learning at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 participating in Open Learning 10 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation 11 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Registered training organisation (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Registered training organisation participating in Open Learning (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation participating in Open Learning (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (paragraph 11(1)(b) and subsections 11(2) and 12(2)) Item Column 1 - Educational institution Column 2 - Course 1 Alphacrucis College Master of Arts Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology 2 Australian Catholic University Master of Clinical Exercise Physiology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work (Qualifying) Master of Teaching (Early Childhood and Primary) Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) (Internship) Master of Teaching (Secondary) (Leading Learning) Master of Theological Studies 3 Australian College of Applied Professions (formerly known as Australian College of Applied Psychology) Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) 4 Australian College of Theology Limited Master of Arts (Ministry) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies 4A Australian National Institute of Management and Commerce Master of Professional Accounting 5 Australian National University Juris Doctor Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Professional Accounting Master of Professional Psychology Master of Statistics Medicinae ac Chirurgiae Doctoranda 6 Avondale College Master of Teaching (Primary) Master of Teaching (Secondary) 7 Bond University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Professional Psychology Master of Psychology (Clinical) 8 Cairnmillar Institute School of Counselling & Psychotherapy Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) 9 Carnegie Mellon University Australia Master of Science in Information Technology (MSIT) Master of Science in Public Policy and Management (MSPPM) 10 Central Queensland University Master of Clinical Chiropractic Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Professional Accounting Master of Professional Psychology Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) 11 Charles Darwin University Master of Dietetics Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Pre-Registration) Master of Occupational Therapy Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Teaching 12 Charles Sturt University Doctor of Medicine Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages 13 Christian Heritage College Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 14 Curtin University (formerly known as Curtin University of Technology) Doctor of Physiotherapy Master of Architecture Master of Architecture (OpenUnis) Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Geoscience (Geophysics) Master of Information Management Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science - Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) 15 Deakin University Doctor of Medicine Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of Landscape Architecture Master of Languages Teaching Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) 16 Eastern College Australia Master of Community Counselling Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development 17 Edith Cowan University Master of Clinical Nursing Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 18 Excelsia College (formerly known as Wesley Institute) Master of Counselling Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) 19 Federation University Australia Master of Clinical Exercise Physiology Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 20 Flinders University Doctor of Medicine Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Clinical Exercise Physiology Master of Cognitive Behaviour Therapy Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) 21 Gestalt Therapy Brisbane Pty Ltd Master of Gestalt Therapy 22 Griffith University Doctor of Medicine Juris Doctor Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Professional Psychology Master of Public Health Master of Rehabilitation Counselling Master of Social Work Master of Secondary Teaching Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Urban and Environmental Planning 23 Harvest Bible College Master of Arts (Ministry) 24 Holmesglen Institute of TAFE Master of Professional Accounting 25 ISN Psychology Pty Ltd Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Sport and Exercise) 26 James Cook University Master of Global Development Master of Guidance and Counselling Master of Information Technology Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) 28 King's Own Institute Master of Accounting Master of Professional Accounting 29 La Trobe University Juris Doctor Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Systems Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Dentistry Master of Dietetic Practice Master of Dietetics Master of Exercise Physiology Master of Extended Professional Accounting Master of Financial Analysis Master of Financial Analysis (Investment) Master of Health Information Management Master of Information Technology Master of International Development Master of Marketing Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Physiotherapy Practice Master of Planning Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Social Work Master of Special Education Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) 30 Macquarie University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Environmental Planning Master of Geoscience Master of Inclusive and Special Education Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Speech and Language Pathology Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) 31 Melbourne Institute for Experiential and Creative Arts Therapy Master of Therapeutic Arts Practice 32 Melbourne Institute of Technology Master of Networking Master of Professional Accounting Master of Professional Accounting (MPA) 33 Melbourne Polytechnic Master of Professional and Practicing Accounting 34 Monash University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Ultrasound Master of Nursing Practice Master of Nutrition and Dietetics Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design 35 Moore Theological College Master of Arts (Theology) 36 Morling College Ltd Master of Counselling 37 Murdoch University Doctor of Veterinary Medicine Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) 37A Ozford Institute of Higher Education Master of Professional Accounting 38 Queensland University of Technology Master of Applied Science (Medical Physics) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Nursing - Entry to Practice Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 39 RMIT University Juris Doctor Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Financial Planning Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of International Urban and Environmental Management Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment 40 Southern Cross University Master of Clinical Exercise Physiology Master of Marine Science and Management Master of Osteopathic Medicine Master of Professional Accounting Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Teaching 41 Swinburne University of Technology Master of Architecture Master of Architecture and Urban Design Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) 42 Sydney College of Divinity Master of Divinity Master of Divinity (Korean) Master of Theology Master of Theology (Korean) 43 Tabor Adelaide Master of Counselling Practice Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) 44 Top Education Institute Group Pty Ltd Master of Professional Accounting 45 University of Adelaide Doctor of Clinical Dentistry Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Curatorial and Museum Studies) Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Teaching (Secondary) 46 University of Canberra Juris Doctor Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Speech Pathology Master of Teaching Master of Urban and Regional Planning 47 University of Divinity Master of Arts (Theology) Master of Divinity Master of Theological Studies Master of Theology 48 University of Melbourne Doctor of Dental Surgery Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Engineering Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Chemical Engineering Master of Civil Engineering Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapy Master of Cultural Material Conservation Master of Educational Psychology Master of Electrical Engineering Master of Engineering Master of Environment Master of Environmental Engineering Master of Food and Packaging Innovation Master of Food Science Master of Forest Ecosystem Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Mechanical Engineering Master of Mechatronics Engineering Master of Music Therapy Master of Nursing Science Master of Professional Psychology Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Software Engineering Master of Spatial Engineering Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation and Interpreting Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning 49 University of New England Doctor of Medicine Master of Applied Linguistics (TESOL) Master of Education (Special and Inclusive Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 50 University of New South Wales Doctor of Medicine Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Commerce (Management Accounting) Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting 51 University of Newcastle Doctor of Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Midwifery (Graduate Entry) Master of Nurse Practitioner Master of Nursing Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) 52 University of Notre Dame Doctor of Medicine, Fremantle Campus Doctor of Medicine, Sydney Campus Master of Architecture Master of Counselling Master of Primary Teaching, Sydney Campus Master of Secondary Teaching Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus 53 University of Queensland Doctor of Medicine (MD) Master of Agricultural Science Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Arts in Translation and Interpreting Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance, Counselling and Careers) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health Master of Public Health (#16 or #24) Master of Social Work Studies Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 54 University of South Australia Master of Architecture Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 55 University of Southern Queensland Juris Doctor Master of Clinical Psychology Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Information Technology Master of Learning and Teaching Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Accounting Master of Professional Psychology 56 University of Sydney Doctor of Dental Medicine Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting and Business Performance Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies 57 University of Tasmania Bachelor of Arts / Master of Teaching Doctor of Medicine Master of Applied Science (Agricultural Science) Master of Applied Science (Microbiology) Master of Architecture Master of Economic Geology Master of Marine and Antarctic Science Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) R7O Master of Teaching 58 University of Technology, Sydney Juris Doctor Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Landscape Architecture Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Secondary Education 59 University of the Sunshine Coast Master of Counselling Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 60 University of Western Australia Doctor of Dental Medicine Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning 61 University of Wollongong Doctor of Medicine Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 62 Victoria University Master of Applied Psychology (Clinical Psychology) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Professional Accounting Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) 62A Wentworth Institute of Higher Education Master of Professional Accounting 63 Western Sydney University (formerly known as University of Western Sydney) Doctor of Medicine Master of Accountancy Master of Art Therapy Master of Chinese Medicine Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nurse Practitioner (Mental Health) Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth - 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work (Qualifying) Master of Teaching (Early Childhood and Primary) Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) (Internship) Master of Teaching (Secondary) (Leading Learning) Master of Theological Studies Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Professional Accounting Master of Professional Psychology Master of Statistics Medicinae ac Chirurgiae Doctoranda Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Professional Psychology Master of Psychology (Clinical) Counselling & Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Science in Public Policy and Management (MSPPM) Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Professional Accounting Master of Professional Psychology Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Pre-Registration) Master of Occupational Therapy Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Teaching Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages Master of Teaching (Primary) Master of Teaching (Secondary) Master of Architecture Master of Architecture (OpenUnis) Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Geoscience (Geophysics) Master of Information Management Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science - Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of Landscape Architecture Master of Languages Teaching Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) (formerly known as Wesley Institute) Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Clinical Exercise Physiology Master of Cognitive Behaviour Therapy Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) Juris Doctor Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Professional Psychology Master of Public Health Master of Rehabilitation Counselling Master of Social Work Master of Secondary Teaching Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Urban and Environmental Planning Master of Psychology (Clinical) Master of Psychology (Sport and Exercise) Master of Guidance and Counselling Master of Information Technology Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) Master of Professional Accounting Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Systems Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Dentistry Master of Dietetic Practice Master of Dietetics Master of Exercise Physiology Master of Extended Professional Accounting Master of Financial Analysis Master of Financial Analysis (Investment) Master of Health Information Management Master of Information Technology Master of International Development Master of Marketing Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Physiotherapy Practice Master of Planning Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Social Work Master of Special Education Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Environmental Planning Master of Geoscience Master of Inclusive and Special Education Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Speech and Language Pathology Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Professional Accounting Master of Professional Accounting (MPA) Doctor of Physiotherapy Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Ultrasound Master of Nursing Practice Master of Nutrition and Dietetics Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Nursing - Entry to Practice Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Financial Planning Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of International Urban and Environmental Management Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment Master of Marine Science and Management Master of Osteopathic Medicine Master of Professional Accounting Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Teaching Master of Architecture and Urban Design Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Divinity (Korean) Master of Theology Master of Theology (Korean) Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Curatorial and Museum Studies) Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Teaching (Secondary) Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Speech Pathology Master of Teaching Master of Urban and Regional Planning Master of Divinity Master of Theological Studies Master of Theology Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Engineering Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Chemical Engineering Master of Civil Engineering Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapy Master of Cultural Material Conservation Master of Educational Psychology Master of Electrical Engineering Master of Engineering Master of Environment Master of Environmental Engineering Master of Food and Packaging Innovation Master of Food Science Master of Forest Ecosystem Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Mechanical Engineering Master of Mechatronics Engineering Master of Music Therapy Master of Nursing Science Master of Professional Psychology Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Software Engineering Master of Spatial Engineering Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation and Interpreting Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning Master of Applied Linguistics (TESOL) Master of Education (Special and Inclusive Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Commerce (Management Accounting) Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting Juris Doctor Master of Architecture Master of Clinical Psychology Master of Midwifery (Graduate Entry) Master of Nurse Practitioner Master of Nursing Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine, Sydney Campus Master of Architecture Master of Counselling Master of Primary Teaching, Sydney Campus Master of Secondary Teaching Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus Master of Agricultural Science Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Arts in Translation and Interpreting Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance, Counselling and Careers) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health Master of Public Health (#16 or #24) Master of Social Work Studies Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Clinical Psychology Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Information Technology Master of Learning and Teaching Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Accounting Master of Professional Psychology Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting and Business Performance Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies Doctor of Medicine Master of Applied Science (Agricultural Science) Master of Applied Science (Microbiology) Master of Architecture Master of Economic Geology Master of Marine and Antarctic Science Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) R7O Master of Teaching Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Landscape Architecture Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Secondary Education Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Professional Accounting Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) Master of Accountancy Master of Art Therapy Master of Chinese Medicine Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nurse Practitioner (Mental Health) Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth - 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Name Registration Commencement Application, saving and transitional provisions Student Assistance (Education Institutions and Courses) Determination 2019 25 Jan 2019 ( F2019L00062 ) 26 Jan 2019 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Amendment Determination 2019 24 Dec 2019 ( F2019L01707 ) 25 Dec 2019 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2020 21 Dec 2020 ( F2020L01664 ) 22 Dec 2020 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2021 8 June 2021 ( F2021L00708 ) 9 June 2021 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2021 17 December 2021 ( F2021L01820 ) 18 December 2021 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2022 19 Dec 2022 ( F2022L01701 ) 20 Dec 2022 (s 2(1) item 1) - Provision affected How affected s 2 rep LA s 48D s 5 rep LA s 48C Schedule 3 Schedule 3 am F2019L01707 ; F2020L01664 ed C2 am F2021L00708 ; F2021L01820 ed C4 am F2022L01701 Schedule 4 rep LA s 48C", "Related_Explanatory_Statements": "Education 2019/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20191C5/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2019/1", "Title": "Student Assistance (Education Institutions and Courses) Determination 2019", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2019", "Date_of_Issue": "19 January 2019", "Signatory": "Paul Fletcher Minister for Families and Social Services", "Registration_Number": "F2023C00788", "Registration_Date": "8 September 2023", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Determination 2019. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsections 3(1) and 5D(1) of the Student Assistance Act 1973. | 4 Definitions: In this instrument: accredited higher education course means a course that is: (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. accredited secondary course means a course accredited as a secondary course by the State or Territory authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted. Act means the Student Assistance Act 1973. bridging study for overseas-trained professionals means the occupation-related subjects, course, tuition or training program that: (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. ESL course means a course of instruction in English as a second language. Masters qualifying course means a bridging course that gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course. National Register has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. Open Learning means a program of assessment based on study provided through Open Universities Australia Pty Ltd (ACN 053 431 888) trading as Open Universities Australia. Preparatory course means: (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). Pre-vocational course means a course designed to assist people to gain entry to a specific related VET course or an Australian Apprenticeship. registered training organisation means a training organisation that is registered on the National Register as a registered training organisation. special school means an institution located in Australia that is conducted primarily for students with a disability and is: (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. TEQSA means the Tertiary Education Quality and Standards Agency. VET means vocational education and training. VET course has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. VET Quality Framework has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. | 6 Higher education institutions: For the definition of higher education institution in subsection 3(1) of the Act, the following are to be regarded as higher education institutions for the purposes of the Act: (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. | 7 Secondary Schools: For the definition of secondary school in subsection 3(1) of the Act, the following are to be regarded as secondary schools for the purposes of the Act: (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. | 8 Technical and further education institutions: For the definition of technical and further education institution in subsection 3(1) of the Act, registered training organisations are to be regarded as technical and further education institutions for the purposes of the Act. | 9 Other education institutions: For paragraph (d) of the definition of education institution in subsection 3(1) of the Act, special schools are to be regarded as education institutions for the purposes of the Act. | 10 Secondary courses: For paragraph 5D(1)(a) of the Act, a secondary course is a course: (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (i) accredited secondary course subjects; or (ii) a VET course. | 11 Tertiary courses: (1) For paragraph 5D(1)(a) of the Act, a tertiary course is a full-time course: (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (2) Without limiting subsection (1), a course that meets the requirements of paragraph (1)(a), (b) or (c) and is not a full-time course is a tertiary course for the purposes of section 1061PC of the Social Security Act 1991. (3) For paragraph 5D(1)(b) of the Act, a unit of a course mentioned in subsection (1) or (2) is part of a tertiary course. | 12 Tertiary courses-transitional arrangements for certain Schedule 2 courses and Schedule 3 courses: (1) For the purposes of paragraph 11(1)(c) of this instrument, this section applies to a course if: (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (2) For the purposes of 11(1)(c) of this instrument, this section applies to a course if: (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (3) This section does not apply to a course in relation to a student, if: (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (4) For the purposes of this section, a student is receiving a student payment for the course if the student is receiving any of the following because the student is undertaking the course: (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (section 10) Column 1 - Course Column 2 - Education institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school School-based apprenticeship or traineeship Secondary school International Baccalaureate Secondary school Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school (paragraph 11(1)(a) and subsections 11(2) and 12(1)) Tertiary courses Item Column 1 Course Column 2 Education institution 1 Pre-vocational course Registered training organisation 2 ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course 3 VET course that is not: (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Higher education institution Registered training organisation 4 VET course that is not a VET course specified in item 5 Registered training organisation 5 VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution Registered training organisation 6 Undergraduate or postgraduate accredited higher education course at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 7 Open Learning that: (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 8 Open Learning at the level of a VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 9 Open Learning at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 participating in Open Learning 10 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation 11 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Registered training organisation (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Registered training organisation participating in Open Learning (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation participating in Open Learning (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (paragraph 11(1)(b) and subsections 11(2) and 12(2)) Item Column 1 - Educational institution Column 2 - Course 1 Alphacrucis College Master of Arts Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology 2 Australian Catholic University Master of Clinical Exercise Physiology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work (Qualifying) Master of Teaching (Early Childhood and Primary) Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) (Internship) Master of Teaching (Secondary) (Leading Learning) Master of Theological Studies 3 Australian College of Applied Professions (formerly known as Australian College of Applied Psychology) Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) 4 Australian College of Theology Limited Master of Arts (Ministry) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies 4A Australian National Institute of Management and Commerce Master of Professional Accounting 5 Australian National University Juris Doctor Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Professional Accounting Master of Professional Psychology Master of Statistics Medicinae ac Chirurgiae Doctoranda 6 Avondale College Master of Teaching (Primary) Master of Teaching (Secondary) 7 Bond University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Professional Psychology Master of Psychology (Clinical) 8 Cairnmillar Institute School of Counselling & Psychotherapy Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) 9 Carnegie Mellon University Australia Master of Science in Information Technology (MSIT) Master of Science in Public Policy and Management (MSPPM) 10 Central Queensland University Master of Clinical Chiropractic Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Professional Accounting Master of Professional Psychology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 11 Charles Darwin University Master of Dietetics Master of Engineering (SENGG1) Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Pre-Registration) Master of Occupational Therapy Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Teaching Master of Teaching Early Childhood Master of Teaching Primary Master of Teaching Secondary 12 Charles Sturt University Doctor of Medicine Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages 13 Christian Heritage College Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 14 Curtin University (formerly known as Curtin University of Technology) Doctor of Physiotherapy Master of Architecture Master of Architecture (OpenUnis) Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Geoscience (Geophysics) Master of Information Management Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science - Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) 15 Deakin University Doctor of Medicine Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of Landscape Architecture Master of Languages Teaching Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) 16 Eastern College Australia Master of Community Counselling Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development 17 Edith Cowan University Master of Clinical Nursing Master of Clinical Psychology Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 18 Excelsia College (formerly known as Wesley Institute) Master of Counselling Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) 19 Federation University Australia Master of Clinical Exercise Physiology Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 20 Flinders University Doctor of Medicine Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Clinical Exercise Physiology Master of Counselling (Behavioural Health) Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) 21 Gestalt Therapy Brisbane Pty Ltd Master of Gestalt Therapy 22 Griffith University Doctor of Medicine Juris Doctor Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Professional Psychology Master of Public Health Master of Rehabilitation Counselling Master of Social Work Master of Secondary Teaching Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Urban and Environmental Planning 23 Harvest Bible College Master of Arts (Ministry) 24 Holmesglen Institute of TAFE Master of Professional Accounting 25 ISN Psychology Pty Ltd Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Sport and Exercise) 26 James Cook University Master of Global Development Master of Guidance and Counselling Master of Information Technology Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) 28 King's Own Institute Master of Accounting Master of Professional Accounting 29 La Trobe University Juris Doctor Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Systems Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Dentistry Master of Dietetic Practice Master of Dietetics Master of Exercise Physiology Master of Extended Professional Accounting Master of Financial Analysis Master of Financial Analysis (Investment) Master of Health Information Management Master of Information Technology Master of International Development Master of Marketing Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Physiotherapy Practice Master of Planning Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Social Work Master of Special Education Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) 30 Macquarie University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Environmental Planning Master of Geoscience Master of Inclusive and Special Education Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Speech and Language Pathology Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) 31 Melbourne Institute for Experiential and Creative Arts Therapy Master of Therapeutic Arts Practice 32 Melbourne Institute of Technology Master of Networking Master of Professional Accounting Master of Professional Accounting (MPA) 33 Melbourne Polytechnic Master of Professional and Practicing Accounting 34 Monash University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Ultrasound Master of Nursing Practice Master of Nutrition and Dietetics Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design 35 Moore Theological College Master of Arts (Theology) 36 Morling College Ltd Master of Counselling 37 Murdoch University Doctor of Veterinary Medicine Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) 37A Ozford Institute of Higher Education Master of Professional Accounting 38 Queensland University of Technology Master of Applied Science (Medical Physics) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Nursing - Entry to Practice Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 39 RMIT University Juris Doctor Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Financial Planning Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of International Urban and Environmental Management Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment 40 Southern Cross University Master of Clinical Exercise Physiology Master of Marine Science and Management Master of Osteopathic Medicine Master of Professional Accounting Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Teaching 41 Swinburne University of Technology Master of Architecture Master of Architecture and Urban Design Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) 42 Sydney College of Divinity Master of Divinity Master of Divinity (Korean) Master of Theology Master of Theology (Korean) 43 Tabor Adelaide Master of Counselling Practice Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) 44 Top Education Institute Group Pty Ltd Master of Professional Accounting 45 University of Adelaide Doctor of Clinical Dentistry Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Curatorial and Museum Studies) Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Teaching (Secondary) 46 University of Canberra Juris Doctor Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Speech Pathology Master of Teaching Master of Urban and Regional Planning 47 University of Divinity Master of Arts (Theology) Master of Divinity Master of Theological Studies Master of Theology 48 University of Melbourne Doctor of Dental Surgery Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Engineering Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Chemical Engineering Master of Civil Engineering Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapy Master of Cultural Material Conservation Master of Educational Psychology Master of Electrical Engineering Master of Engineering Master of Environment Master of Environmental Engineering Master of Food and Packaging Innovation Master of Food Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Mechanical Engineering Master of Mechatronics Engineering Master of Music Therapy Master of Nursing Science Master of Professional Psychology Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Software Engineering Master of Spatial Engineering Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation and Interpreting Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning 49 University of New England Doctor of Medicine Master of Applied Linguistics (TESOL) Master of Education (Special and Inclusive Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 50 University of New South Wales Doctor of Medicine Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Accounting) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting 51 University of Newcastle Doctor of Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Midwifery (Graduate Entry) Master of Nurse Practitioner Master of Nursing Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) 52 University of Notre Dame Doctor of Medicine, Fremantle Campus Doctor of Medicine, Sydney Campus Master of Architecture Master of Counselling Master of Primary Teaching, Sydney Campus Master of Secondary Teaching Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus 53 University of Queensland Doctor of Medicine (MD) Master of Agricultural Science Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Arts in Translation and Interpreting Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance, Counselling and Careers) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health Master of Public Health (#16 or #24) Master of Social Work Studies Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 54 University of South Australia Master of Architecture Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 55 University of Southern Queensland Juris Doctor Master of Clinical Psychology Master of Counselling Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Information Technology Master of Learning and Teaching Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Accounting Master of Professional Psychology 56 University of Sydney Doctor of Dental Medicine Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting and Business Performance Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies 57 University of Tasmania Bachelor of Arts / Master of Teaching Doctor of Medicine Master of Applied Science (Agricultural Science) Master of Applied Science (Microbiology) Master of Architecture Master of Economic Geology Master of Marine and Antarctic Science Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) R7O Master of Teaching 58 University of Technology, Sydney Juris Doctor Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Landscape Architecture Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Secondary Education 59 University of the Sunshine Coast Master of Counselling Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 60 University of Western Australia Doctor of Dental Medicine Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning 61 University of Wollongong Doctor of Medicine Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 62 Victoria University Master of Applied Psychology (Clinical Psychology) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Professional Accounting Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) 62A Wentworth Institute of Higher Education Master of Professional Accounting 63 Western Sydney University (formerly known as University of Western Sydney) Doctor of Medicine Master of Accountancy Master of Art Therapy Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nursing Practice (Preregistration) Master of Professional Accounting Master of Professional Psychology Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth - 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work (Qualifying) Master of Teaching (Early Childhood and Primary) Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) (Internship) Master of Teaching (Secondary) (Leading Learning) Master of Theological Studies Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Professional Accounting Master of Professional Psychology Master of Statistics Medicinae ac Chirurgiae Doctoranda Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Professional Psychology Master of Psychology (Clinical) Counselling & Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Science in Public Policy and Management (MSPPM) Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Professional Accounting Master of Professional Psychology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Engineering (SENGG1) Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Pre-Registration) Master of Occupational Therapy Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Teaching Master of Teaching Early Childhood Master of Teaching Primary Master of Teaching Secondary Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages Master of Teaching (Primary) Master of Teaching (Secondary) Master of Architecture Master of Architecture (OpenUnis) Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Geoscience (Geophysics) Master of Information Management Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science - Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of Landscape Architecture Master of Languages Teaching Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development Master of Clinical Psychology Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) (formerly known as Wesley Institute) Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Clinical Exercise Physiology Master of Counselling (Behavioural Health) Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) Juris Doctor Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Professional Psychology Master of Public Health Master of Rehabilitation Counselling Master of Social Work Master of Secondary Teaching Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Urban and Environmental Planning Master of Psychology (Clinical) Master of Psychology (Sport and Exercise) Master of Guidance and Counselling Master of Information Technology Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) Master of Professional Accounting Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Systems Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Dentistry Master of Dietetic Practice Master of Dietetics Master of Exercise Physiology Master of Extended Professional Accounting Master of Financial Analysis Master of Financial Analysis (Investment) Master of Health Information Management Master of Information Technology Master of International Development Master of Marketing Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Physiotherapy Practice Master of Planning Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Social Work Master of Special Education Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Environmental Planning Master of Geoscience Master of Inclusive and Special Education Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Speech and Language Pathology Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Professional Accounting Master of Professional Accounting (MPA) Doctor of Physiotherapy Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Ultrasound Master of Nursing Practice Master of Nutrition and Dietetics Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Nursing - Entry to Practice Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Financial Planning Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of International Urban and Environmental Management Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment Master of Marine Science and Management Master of Osteopathic Medicine Master of Professional Accounting Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Teaching Master of Architecture and Urban Design Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Divinity (Korean) Master of Theology Master of Theology (Korean) Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Curatorial and Museum Studies) Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Teaching (Secondary) Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Speech Pathology Master of Teaching Master of Urban and Regional Planning Master of Divinity Master of Theological Studies Master of Theology Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Engineering Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Chemical Engineering Master of Civil Engineering Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapy Master of Cultural Material Conservation Master of Educational Psychology Master of Electrical Engineering Master of Engineering Master of Environment Master of Environmental Engineering Master of Food and Packaging Innovation Master of Food Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Mechanical Engineering Master of Mechatronics Engineering Master of Music Therapy Master of Nursing Science Master of Professional Psychology Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Software Engineering Master of Spatial Engineering Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation and Interpreting Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning Master of Applied Linguistics (TESOL) Master of Education (Special and Inclusive Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Accounting) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting Juris Doctor Master of Architecture Master of Clinical Psychology Master of Midwifery (Graduate Entry) Master of Nurse Practitioner Master of Nursing Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine, Sydney Campus Master of Architecture Master of Counselling Master of Primary Teaching, Sydney Campus Master of Secondary Teaching Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus Master of Agricultural Science Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Arts in Translation and Interpreting Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance, Counselling and Careers) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health Master of Public Health (#16 or #24) Master of Social Work Studies Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Clinical Psychology Master of Counselling Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Information Technology Master of Learning and Teaching Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Accounting Master of Professional Psychology Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting and Business Performance Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies Doctor of Medicine Master of Applied Science (Agricultural Science) Master of Applied Science (Microbiology) Master of Architecture Master of Economic Geology Master of Marine and Antarctic Science Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) R7O Master of Teaching Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Landscape Architecture Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Secondary Education Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Professional Accounting Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) Master of Accountancy Master of Art Therapy Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nursing Practice (Preregistration) Master of Professional Accounting Master of Professional Psychology Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth - 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Name Registration Commencement Application, saving and transitional provisions Student Assistance (Education Institutions and Courses) Determination 2019 25 Jan 2019 ( F2019L00062 ) 26 Jan 2019 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Amendment Determination 2019 24 Dec 2019 ( F2019L01707 ) 25 Dec 2019 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2020 21 Dec 2020 ( F2020L01664 ) 22 Dec 2020 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2021 8 June 2021 ( F2021L00708 ) 9 June 2021 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2021 17 December 2021 ( F2021L01820 ) 18 December 2021 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2022 19 Dec 2022 ( F2022L01701 ) 20 Dec 2022 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2023 13 June 2023 ( F2023L00768 ) 14 June 2023 (s 2(1) item 1) - Provision affected How affected s 2 rep LA s 48D s 5 rep LA s 48C Schedule 3 Schedule 3 am F2019L01707 ; F2020L01664 ed C2 am F2021L00708 ; F2021L01820 ed C4 am F2022L01701 ; F2023L00768 Schedule 4 rep LA s 48C", "Related_Explanatory_Statements": "Education 2019/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20191C6/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2019/1", "Title": "Student Assistance (Education Institutions and Courses) Determination 2019", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2019", "Date_of_Issue": "19 January 2019", "Signatory": "Paul Fletcher Minister for Families and Social Services", "Registration_Number": "F2023C00807", "Registration_Date": "15 September 2023", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Determination 2019. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsections 3(1) and 5D(1) of the Student Assistance Act 1973. | 4 Definitions: In this instrument: accelerator program course has the same meaning as in the Higher Education Support Act 2003 accredited higher education course means a course that is: (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. accredited secondary course means a course accredited as a secondary course by the State or Territory authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted. Act means the Student Assistance Act 1973. bridging study for overseas-trained professionals means the occupation-related subjects, course, tuition or training program that: (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. ESL course means a course of instruction in English as a second language. Masters qualifying course means a bridging course that gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course. National Register has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. Open Learning means a program of assessment based on study provided through Open Universities Australia Pty Ltd (ACN 053 431 888) trading as Open Universities Australia. Preparatory course means: (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). Pre-vocational course means a course designed to assist people to gain entry to a specific related VET course or an Australian Apprenticeship. registered training organisation means a training organisation that is registered on the National Register as a registered training organisation. special school means an institution located in Australia that is conducted primarily for students with a disability and is: (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. TEQSA means the Tertiary Education Quality and Standards Agency. VET means vocational education and training. VET course has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. VET Quality Framework has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. | 6 Higher education institutions: For the definition of higher education institution in subsection 3(1) of the Act, the following are to be regarded as higher education institutions for the purposes of the Act: (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. | 7 Secondary Schools: For the definition of secondary school in subsection 3(1) of the Act, the following are to be regarded as secondary schools for the purposes of the Act: (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. | 8 Technical and further education institutions: For the definition of technical and further education institution in subsection 3(1) of the Act, registered training organisations are to be regarded as technical and further education institutions for the purposes of the Act. | 9 Other education institutions: For paragraph (d) of the definition of education institution in subsection 3(1) of the Act, special schools are to be regarded as education institutions for the purposes of the Act. | 10 Secondary courses: For paragraph 5D(1)(a) of the Act, a secondary course is a course: (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (i) accredited secondary course subjects; or (ii) a VET course. | 11 Tertiary courses: (1) For paragraph 5D(1)(a) of the Act, a tertiary course is a full-time course: (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table - an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table - an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table - an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (2) Without limiting subsection (1), a course that meets the requirements of paragraph (1)(a), (b) or (c) and is not a full-time course is a tertiary course for the purposes of section 1061PC of the Social Security Act 1991. (3) For paragraph 5D(1)(b) of the Act, a unit of a course mentioned in subsection (1) or (2) is part of a tertiary course. | 12 Tertiary courses-transitional arrangements for certain Schedule 2 courses and Schedule 3 courses: (1) For the purposes of paragraph 11(1)(c) of this instrument, this section applies to a course if: (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (2) For the purposes of 11(1)(c) of this instrument, this section applies to a course if: (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (3) This section does not apply to a course in relation to a student, if: (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (4) For the purposes of this section, a student is receiving a student payment for the course if the student is receiving any of the following because the student is undertaking the course: (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (section 10) Column 1 - Course Column 2 - Education institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school School-based apprenticeship or traineeship Secondary school International Baccalaureate Secondary school Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school (paragraph 11(1)(a) and subsections 11(2) and 12(1)) Tertiary courses Item Column 1 Course Column 2 Education institution 1 Pre-vocational course Registered training organisation 2 ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course 3 VET course that is not: (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Higher education institution Registered training organisation 4 VET course that is not a VET course specified in item 5 Registered training organisation 5 VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution Registered training organisation 6 Undergraduate or postgraduate accredited higher education course at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (i) accelerator program course; or (j) a course that: (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 7 Open Learning that: (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 8 Open Learning at the level of a VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 9 Open Learning at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 participating in Open Learning 10 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation 11 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Registered training organisation (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (i) accelerator program course; or (j) a course that: (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Registered training organisation participating in Open Learning (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation participating in Open Learning (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (paragraph 11(1)(b) and subsections 11(2) and 12(2)) Item Column 1 - Educational institution Column 2 - Course 1 Alphacrucis College Master of Arts Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology 2 Australian Catholic University Master of Clinical Exercise Physiology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work (Qualifying) Master of Teaching (Early Childhood and Primary) Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) (Internship) Master of Teaching (Secondary) (Leading Learning) Master of Theological Studies 3 Australian College of Applied Professions (formerly known as Australian College of Applied Psychology) Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) 4 Australian College of Theology Limited Master of Arts (Ministry) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies 4A Australian National Institute of Management and Commerce Master of Professional Accounting 5 Australian National University Juris Doctor Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Professional Accounting Master of Professional Psychology Master of Statistics Medicinae ac Chirurgiae Doctoranda 6 Avondale College Master of Teaching (Primary) Master of Teaching (Secondary) 7 Bond University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Professional Psychology Master of Psychology (Clinical) 8 Cairnmillar Institute School of Counselling & Psychotherapy Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) 9 Carnegie Mellon University Australia Master of Science in Information Technology (MSIT) Master of Science in Public Policy and Management (MSPPM) 10 Central Queensland University Master of Clinical Chiropractic Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Professional Accounting Master of Professional Psychology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 11 Charles Darwin University Master of Dietetics Master of Engineering (SENGG1) Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Pre-Registration) Master of Occupational Therapy Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Teaching Master of Teaching Early Childhood Master of Teaching Primary Master of Teaching Secondary 12 Charles Sturt University Doctor of Medicine Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages 13 Christian Heritage College Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 14 Curtin University (formerly known as Curtin University of Technology) Doctor of Physiotherapy Master of Architecture Master of Architecture (OpenUnis) Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Geoscience (Geophysics) Master of Information Management Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science - Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) 15 Deakin University Doctor of Medicine Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of Landscape Architecture Master of Languages Teaching Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) 16 Eastern College Australia Master of Community Counselling Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development 17 Edith Cowan University Master of Clinical Nursing Master of Clinical Psychology Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 18 Excelsia College (formerly known as Wesley Institute) Master of Counselling Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) 19 Federation University Australia Master of Clinical Exercise Physiology Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 20 Flinders University Doctor of Medicine Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Clinical Exercise Physiology Master of Counselling (Behavioural Health) Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) 21 Gestalt Therapy Brisbane Pty Ltd Master of Gestalt Therapy 22 Griffith University Doctor of Medicine Juris Doctor Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Professional Psychology Master of Public Health Master of Rehabilitation Counselling Master of Social Work Master of Secondary Teaching Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Urban and Environmental Planning 23 Harvest Bible College Master of Arts (Ministry) 24 Holmesglen Institute of TAFE Master of Professional Accounting 25 ISN Psychology Pty Ltd Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Sport and Exercise) 26 James Cook University Master of Global Development Master of Guidance and Counselling Master of Information Technology Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) 28 King's Own Institute Master of Accounting Master of Professional Accounting 29 La Trobe University Juris Doctor Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Systems Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Dentistry Master of Dietetic Practice Master of Dietetics Master of Exercise Physiology Master of Extended Professional Accounting Master of Financial Analysis Master of Financial Analysis (Investment) Master of Health Information Management Master of Information Technology Master of International Development Master of Marketing Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Physiotherapy Practice Master of Planning Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Social Work Master of Special Education Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) 30 Macquarie University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Environmental Planning Master of Geoscience Master of Inclusive and Special Education Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Speech and Language Pathology Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) 31 Melbourne Institute for Experiential and Creative Arts Therapy Master of Therapeutic Arts Practice 32 Melbourne Institute of Technology Master of Networking Master of Professional Accounting Master of Professional Accounting (MPA) 33 Melbourne Polytechnic Master of Professional and Practicing Accounting 34 Monash University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Ultrasound Master of Nursing Practice Master of Nutrition and Dietetics Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design 35 Moore Theological College Master of Arts (Theology) 36 Morling College Ltd Master of Counselling 37 Murdoch University Doctor of Veterinary Medicine Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) 37A Ozford Institute of Higher Education Master of Professional Accounting 38 Queensland University of Technology Master of Applied Science (Medical Physics) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Nursing - Entry to Practice Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 39 RMIT University Juris Doctor Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Financial Planning Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of International Urban and Environmental Management Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment 40 Southern Cross University Master of Clinical Exercise Physiology Master of Marine Science and Management Master of Osteopathic Medicine Master of Professional Accounting Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Teaching 41 Swinburne University of Technology Master of Architecture Master of Architecture and Urban Design Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) 42 Sydney College of Divinity Master of Divinity Master of Divinity (Korean) Master of Theology Master of Theology (Korean) 43 Tabor Adelaide Master of Counselling Practice Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) 44 Top Education Institute Group Pty Ltd Master of Professional Accounting 45 University of Adelaide Doctor of Clinical Dentistry Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Curatorial and Museum Studies) Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Teaching (Secondary) 46 University of Canberra Juris Doctor Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Speech Pathology Master of Teaching Master of Urban and Regional Planning 47 University of Divinity Master of Arts (Theology) Master of Divinity Master of Theological Studies Master of Theology 48 University of Melbourne Doctor of Dental Surgery Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Engineering Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Chemical Engineering Master of Civil Engineering Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapy Master of Cultural Material Conservation Master of Educational Psychology Master of Electrical Engineering Master of Engineering Master of Environment Master of Environmental Engineering Master of Food and Packaging Innovation Master of Food Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Mechanical Engineering Master of Mechatronics Engineering Master of Music Therapy Master of Nursing Science Master of Professional Psychology Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Software Engineering Master of Spatial Engineering Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation and Interpreting Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning 49 University of New England Doctor of Medicine Master of Applied Linguistics (TESOL) Master of Education (Special and Inclusive Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 50 University of New South Wales Doctor of Medicine Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Accounting) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting 51 University of Newcastle Doctor of Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Midwifery (Graduate Entry) Master of Nurse Practitioner Master of Nursing Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) 52 University of Notre Dame Doctor of Medicine, Fremantle Campus Doctor of Medicine, Sydney Campus Master of Architecture Master of Counselling Master of Primary Teaching, Sydney Campus Master of Secondary Teaching Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus 53 University of Queensland Doctor of Medicine (MD) Master of Agricultural Science Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Arts in Translation and Interpreting Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance, Counselling and Careers) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health Master of Public Health (#16 or #24) Master of Social Work Studies Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 54 University of South Australia Master of Architecture Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 55 University of Southern Queensland Juris Doctor Master of Clinical Psychology Master of Counselling Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Information Technology Master of Learning and Teaching Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Accounting Master of Professional Psychology 56 University of Sydney Doctor of Dental Medicine Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting and Business Performance Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies 57 University of Tasmania Bachelor of Arts / Master of Teaching Doctor of Medicine Master of Applied Science (Agricultural Science) Master of Applied Science (Microbiology) Master of Architecture Master of Economic Geology Master of Marine and Antarctic Science Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) R7O Master of Teaching 58 University of Technology, Sydney Juris Doctor Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Landscape Architecture Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Secondary Education 59 University of the Sunshine Coast Master of Counselling Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 60 University of Western Australia Doctor of Dental Medicine Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning 61 University of Wollongong Doctor of Medicine Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 62 Victoria University Master of Applied Psychology (Clinical Psychology) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Professional Accounting Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) 62A Wentworth Institute of Higher Education Master of Professional Accounting 63 Western Sydney University (formerly known as University of Western Sydney) Doctor of Medicine Master of Accountancy Master of Art Therapy Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nursing Practice (Preregistration) Master of Professional Accounting Master of Professional Psychology Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth - 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work (Qualifying) Master of Teaching (Early Childhood and Primary) Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) (Internship) Master of Teaching (Secondary) (Leading Learning) Master of Theological Studies Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Professional Accounting Master of Professional Psychology Master of Statistics Medicinae ac Chirurgiae Doctoranda Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Professional Psychology Master of Psychology (Clinical) Counselling & Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Science in Public Policy and Management (MSPPM) Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Professional Accounting Master of Professional Psychology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Engineering (SENGG1) Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Pre-Registration) Master of Occupational Therapy Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Teaching Master of Teaching Early Childhood Master of Teaching Primary Master of Teaching Secondary Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages Master of Teaching (Primary) Master of Teaching (Secondary) Master of Architecture Master of Architecture (OpenUnis) Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Geoscience (Geophysics) Master of Information Management Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science - Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of Landscape Architecture Master of Languages Teaching Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development Master of Clinical Psychology Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) (formerly known as Wesley Institute) Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Clinical Exercise Physiology Master of Counselling (Behavioural Health) Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) Juris Doctor Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Professional Psychology Master of Public Health Master of Rehabilitation Counselling Master of Social Work Master of Secondary Teaching Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Urban and Environmental Planning Master of Psychology (Clinical) Master of Psychology (Sport and Exercise) Master of Guidance and Counselling Master of Information Technology Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) Master of Professional Accounting Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Systems Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Dentistry Master of Dietetic Practice Master of Dietetics Master of Exercise Physiology Master of Extended Professional Accounting Master of Financial Analysis Master of Financial Analysis (Investment) Master of Health Information Management Master of Information Technology Master of International Development Master of Marketing Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Physiotherapy Practice Master of Planning Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Social Work Master of Special Education Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Environmental Planning Master of Geoscience Master of Inclusive and Special Education Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Speech and Language Pathology Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Professional Accounting Master of Professional Accounting (MPA) Doctor of Physiotherapy Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Ultrasound Master of Nursing Practice Master of Nutrition and Dietetics Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Nursing - Entry to Practice Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Financial Planning Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of International Urban and Environmental Management Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment Master of Marine Science and Management Master of Osteopathic Medicine Master of Professional Accounting Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Teaching Master of Architecture and Urban Design Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Divinity (Korean) Master of Theology Master of Theology (Korean) Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Curatorial and Museum Studies) Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Teaching (Secondary) Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Speech Pathology Master of Teaching Master of Urban and Regional Planning Master of Divinity Master of Theological Studies Master of Theology Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Engineering Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Chemical Engineering Master of Civil Engineering Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapy Master of Cultural Material Conservation Master of Educational Psychology Master of Electrical Engineering Master of Engineering Master of Environment Master of Environmental Engineering Master of Food and Packaging Innovation Master of Food Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Mechanical Engineering Master of Mechatronics Engineering Master of Music Therapy Master of Nursing Science Master of Professional Psychology Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Software Engineering Master of Spatial Engineering Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation and Interpreting Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning Master of Applied Linguistics (TESOL) Master of Education (Special and Inclusive Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Accounting) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting Juris Doctor Master of Architecture Master of Clinical Psychology Master of Midwifery (Graduate Entry) Master of Nurse Practitioner Master of Nursing Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine, Sydney Campus Master of Architecture Master of Counselling Master of Primary Teaching, Sydney Campus Master of Secondary Teaching Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus Master of Agricultural Science Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Arts in Translation and Interpreting Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance, Counselling and Careers) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health Master of Public Health (#16 or #24) Master of Social Work Studies Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Clinical Psychology Master of Counselling Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Information Technology Master of Learning and Teaching Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Accounting Master of Professional Psychology Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting and Business Performance Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies Doctor of Medicine Master of Applied Science (Agricultural Science) Master of Applied Science (Microbiology) Master of Architecture Master of Economic Geology Master of Marine and Antarctic Science Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) R7O Master of Teaching Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Landscape Architecture Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Secondary Education Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Professional Accounting Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) Master of Accountancy Master of Art Therapy Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nursing Practice (Preregistration) Master of Professional Accounting Master of Professional Psychology Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth - 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Name Registration Commencement Application, saving and transitional provisions Student Assistance (Education Institutions and Courses) Determination 2019 25 Jan 2019 ( F2019L00062 ) 26 Jan 2019 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Amendment Determination 2019 24 Dec 2019 ( F2019L01707 ) 25 Dec 2019 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2020 21 Dec 2020 ( F2020L01664 ) 22 Dec 2020 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2021 8 June 2021 ( F2021L00708 ) 9 June 2021 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2021 17 December 2021 ( F2021L01820 ) 18 December 2021 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2022 19 Dec 2022 ( F2022L01701 ) 20 Dec 2022 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2023 13 June 2023 ( F2023L00768 ) 14 June 2023 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2023 22 Aug 2023 ( F2023L01094 ) 23 Aug 2023 (s 2(1) item 1) - Provision affected How affected s 2 rep LA s 48D s 4 am F2023L01094 s 5 rep LA s 48C Schedule 2 Schedule 2 am F2023L01094 Schedule 3 Schedule 3 am F2019L01707 ; F2020L01664 ed C2 am F2021L00708 ; F2021L01820 ed C4 am F2022L01701 ; F2023L00768 Schedule 4 rep LA s 48C", "Related_Explanatory_Statements": "Education 2019/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20191C7/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2019/1", "Title": "Student Assistance (Education Institutions and Courses) Determination 2019", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2019", "Date_of_Issue": "19 January 2019", "Signatory": "Paul Fletcher Minister for Families and Social Services", "Registration_Number": "F2024C00032", "Registration_Date": "9 January 2024", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Determination 2019. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsections 3(1) and 5D(1) of the Student Assistance Act 1973. | 4 Definitions: In this instrument: accelerator program course has the same meaning as in the Higher Education Support Act 2003 accredited higher education course means a course that is: (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses – a course conducted and accredited as a higher education course by that institution. accredited secondary course means a course accredited as a secondary course by the State or Territory authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted. Act means the Student Assistance Act 1973. bridging study for overseas-trained professionals means the occupation-related subjects, course, tuition or training program that: (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. ESL course means a course of instruction in English as a second language. Masters qualifying course means a bridging course that gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course. National Register has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. Open Learning means a program of assessment based on study provided through Open Universities Australia Pty Ltd (ACN 053 431 888) trading as Open Universities Australia. Preparatory course means: (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). Pre-vocational course means a course designed to assist people to gain entry to a specific related VET course or an Australian Apprenticeship. registered training organisation means a training organisation that is registered on the National Register as a registered training organisation. special school means an institution located in Australia that is conducted primarily for students with a disability and is: (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. TEQSA means the Tertiary Education Quality and Standards Agency. VET means vocational education and training. VET course has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. VET Quality Framework has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses – a course conducted and accredited as a higher education course by that institution. (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. | 6 Higher education institutions: For the definition of higher education institution in subsection 3(1) of the Act, the following are to be regarded as higher education institutions for the purposes of the Act: (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. | 7 Secondary Schools: For the definition of secondary school in subsection 3(1) of the Act, the following are to be regarded as secondary schools for the purposes of the Act: (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. | 8 Technical and further education institutions: For the definition of technical and further education institution in subsection 3(1) of the Act, registered training organisations are to be regarded as technical and further education institutions for the purposes of the Act. | 9 Other education institutions: For paragraph (d) of the definition of education institution in subsection 3(1) of the Act, special schools are to be regarded as education institutions for the purposes of the Act. | 10 Secondary courses: For paragraph 5D(1)(a) of the Act, a secondary course is a course: (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (i) accredited secondary course subjects; or (ii) a VET course. | 11 Tertiary courses: (1) For paragraph 5D(1)(a) of the Act, a tertiary course is a full-time course: (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table – an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table – an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table – an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (2) Without limiting subsection (1), a course that meets the requirements of paragraph (1)(a), (b) or (c) and is not a full-time course is a tertiary course for the purposes of section 1061PC of the Social Security Act 1991. (3) For paragraph 5D(1)(b) of the Act, a unit of a course mentioned in subsection (1) or (2) is part of a tertiary course. | 12 Tertiary courses-transitional arrangements for certain Schedule 2 courses and Schedule 3 courses: (1) For the purposes of paragraph 11(1)(c) of this instrument, this section applies to a course if: (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (2) For the purposes of 11(1)(c) of this instrument, this section applies to a course if: (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (3) This section does not apply to a course in relation to a student, if: (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (4) For the purposes of this section, a student is receiving a student payment for the course if the student is receiving any of the following because the student is undertaking the course: (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (section 10) Column 1 – Course Column 2 – Education institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school School-based apprenticeship or traineeship Secondary school International Baccalaureate Secondary school Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school (paragraph 11(1)(a) and subsections 11(2) and 12(1)) Tertiary courses Item Column 1 Course Column 2 Education institution 1 Pre-vocational course Registered training organisation 2 ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course 3 VET course that is not: (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Higher education institution Registered training organisation 4 VET course that is not a VET course specified in item 5 Registered training organisation 5 VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution Registered training organisation 6 Undergraduate or postgraduate accredited higher education course at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (i) accelerator program course; or (j) a course that: (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 7 Open Learning that: (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 8 Open Learning at the level of a VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 9 Open Learning at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 participating in Open Learning 10 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation 11 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Registered training organisation (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (i) accelerator program course; or (j) a course that: (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Registered training organisation participating in Open Learning (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation participating in Open Learning (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (paragraph 11(1)(b) and subsections 11(2) and 12(2)) Item Column 1 – Educational institution Column 2 – Course 1 Alphacrucis University College Master of Arts Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology 2 Australian Catholic University Master of Clinical Exercise Physiology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work (Qualifying) Master of Teaching (Early Childhood and Primary) Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) (Internship) Master of Teaching (Secondary) (Leading Learning) Master of Theological Studies 3 Australian College of Applied Professions (formerly known as Australian College of Applied Psychology) Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) 4 Australian College of Theology Limited Master of Arts (Ministry) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies 4A Australian National Institute of Management and Commerce Master of Professional Accounting 5 Australian National University Juris Doctor Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Professional Accounting Master of Professional Psychology Master of Statistics Medicinae ac Chirurgiae Doctoranda 6 Avondale College Master of Teaching (Primary) Master of Teaching (Secondary) 7 Bond University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Professional Psychology Master of Psychology (Clinical) 8 Cairnmillar Institute School of Counselling & Psychotherapy Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) 9 Carnegie Mellon University Australia Master of Science in Information Technology (MSIT) Master of Science in Public Policy and Management (MSPPM) 10 Central Queensland University Master of Clinical Chiropractic Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Professional Accounting Master of Professional Psychology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 11 Charles Darwin University Master of Dietetics Master of Engineering (SENGG1) Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Pre-Registration) Master of Occupational Therapy Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching Master of Teaching Birth to Five Years Old Master of Teaching Early Childhood Master of Teaching Primary Master of Teaching Secondary 12 Charles Sturt University Doctor of Medicine Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages 13 Christian Heritage College Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 14 Curtin University (formerly known as Curtin University of Technology) Doctor of Physiotherapy Master of Architecture Master of Architecture (OpenUnis) Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Geoscience (Geophysics) Master of Information Management Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science – Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) 15 Deakin University Doctor of Medicine Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of Landscape Architecture Master of Languages Teaching Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) 16 Eastern College Australia Master of Community Counselling Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development 17 Edith Cowan University Master of Clinical Nursing Master of Clinical Psychology Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 18 Excelsia College (formerly known as Wesley Institute) Master of Counselling Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) 19 Federation University Australia Master of Clinical Exercise Physiology Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 20 Flinders University Doctor of Medicine Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Clinical Exercise Physiology Master of Counselling (Behavioural Health) Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) 21 Gestalt Therapy Brisbane Pty Ltd Master of Gestalt Therapy 22 Griffith University Doctor of Medicine Juris Doctor Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Professional Psychology Master of Public Health Master of Rehabilitation Counselling Master of Social Work Master of Secondary Teaching Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Urban and Environmental Planning 23 Harvest Bible College Master of Arts (Ministry) 24 Holmesglen Institute of TAFE Master of Professional Accounting 25 ISN Psychology Pty Ltd Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Sport and Exercise) 26 James Cook University Master of Clinical Exercise Physiology Master of Global Development Master of Guidance and Counselling Master of Information Technology Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) 28 King's Own Institute Master of Accounting Master of Professional Accounting 29 La Trobe University Juris Doctor Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Systems Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Dentistry Master of Dietetic Practice Master of Dietetics Master of Education (Inclusion and Diversity) Master of Exercise Physiology Master of Extended Professional Accounting Master of Financial Analysis Master of Financial Analysis (Investment) Master of Health Information Management Master of Information Technology Master of International Development Master of Marketing Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Physiotherapy Practice Master of Planning Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Social Work Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) 30 Macquarie University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Environmental Planning Master of Geoscience Master of Inclusive and Special Education Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Speech and Language Pathology Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) 31 Melbourne Institute for Experiential and Creative Arts Therapy Master of Therapeutic Arts Practice 32 Melbourne Institute of Technology Master of Networking Master of Professional Accounting Master of Professional Accounting (MPA) 33 Melbourne Polytechnic Master of Professional and Practicing Accounting 34 Monash University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Ultrasound Master of Nursing Practice Master of Nutrition and Dietetics Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design 35 Moore Theological College Master of Arts (Theology) 36 Morling College Ltd Master of Counselling 37 Murdoch University Doctor of Veterinary Medicine Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Clinical Exercise Physiology Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) 37A Ozford Institute of Higher Education Master of Professional Accounting 38 Queensland University of Technology Master of Applied Science (Medical Physics) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Nursing – Entry to Practice Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 39 RMIT University Juris Doctor Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Financial Planning Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment 40 Southern Cross University Master of Clinical Exercise Physiology Master of Marine Science and Management Master of Nursing Master of Osteopathic Medicine Master of Professional Accounting Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Teaching 41 Swinburne University of Technology Master of Architecture Master of Architecture and Urban Design Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) 42 Sydney College of Divinity Master of Divinity Master of Divinity (Korean) Master of Theology Master of Theology (Korean) 43 Tabor Adelaide Master of Counselling Practice Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) 44 Top Education Institute Group Pty Ltd Master of Professional Accounting 45 University of Adelaide Doctor of Clinical Dentistry Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Curatorial and Museum Studies Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Teaching (Secondary) 46 University of Canberra Juris Doctor Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Speech Pathology Master of Teaching 47 University of Divinity Master of Arts (Theology) Master of Divinity Master of Theological Studies Master of Theology 48 University of Melbourne Doctor of Dental Surgery Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Engineering Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Chemical Engineering Master of Civil Engineering Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapy Master of Cultural Material Conservation Master of Electrical Engineering Master of Engineering Master of Environment Master of Environmental Engineering Master of Food and Packaging Innovation Master of Food Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Mechanical Engineering Master of Mechatronics Engineering Master of Music Therapy Master of Nursing Science Master of Professional Psychology Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Psychology (Educational and Developmental) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Software Engineering Master of Spatial Engineering Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) Internship Master of Translation and Interpreting Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning 49 University of New England Doctor of Medicine Master of Applied Linguistics (TESOL) Master of Education (Special and Inclusive Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 50 University of New South Wales Doctor of Medicine Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Accounting) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting 51 University of Newcastle Doctor of Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Midwifery (Graduate Entry) Master of Nurse Practitioner Master of Nursing Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) 52 University of Notre Dame Doctor of Medicine, Fremantle Campus Doctor of Medicine, Sydney Campus Master of Architecture Master of Counselling Master of Primary Teaching, Sydney Campus Master of Secondary Teaching Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus 53 University of Queensland Doctor of Medicine (MD) Master of Agricultural Science Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Arts in Translation and Interpreting Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance, Counselling and Careers) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health Master of Public Health (#16 or #24) Master of Social Work Studies Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 54 University of South Australia Master of Architecture Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 55 University of Southern Queensland Juris Doctor Master of Clinical Psychology Master of Counselling Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Information Technology Master of Learning and Teaching Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Accounting Master of Professional Psychology 56 University of Sydney Doctor of Dental Medicine Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting and Business Performance Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies 57 University of Tasmania Bachelor of Arts / Master of Teaching Doctor of Medicine Master of Applied Science (Microbiology) Master of Architecture Master of Economic Geology Master of Marine and Antarctic Science Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) R7O Master of Teaching 58 University of Technology, Sydney Juris Doctor Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Landscape Architecture Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Secondary Education 59 University of the Sunshine Coast Master of Counselling Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 60 University of Western Australia Doctor of Dental Medicine Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning 61 University of Wollongong Doctor of Medicine Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 62 Victoria University Master of Applied Psychology (Clinical Psychology) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Physiotherapy Master of Professional Accounting Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) 62A Wentworth Institute of Higher Education Master of Professional Accounting 63 Western Sydney University (formerly known as University of Western Sydney) Doctor of Medicine Master of Accountancy Master of Art Therapy Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nursing Practice (Preregistration) Master of Professional Accounting Master of Professional Psychology Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth – 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work (Qualifying) Master of Teaching (Early Childhood and Primary) Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) (Internship) Master of Teaching (Secondary) (Leading Learning) Master of Theological Studies Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Professional Accounting Master of Professional Psychology Master of Statistics Medicinae ac Chirurgiae Doctoranda Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Professional Psychology Master of Psychology (Clinical) Counselling & Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Science in Public Policy and Management (MSPPM) Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Professional Accounting Master of Professional Psychology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Engineering (SENGG1) Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Pre-Registration) Master of Occupational Therapy Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching Master of Teaching Birth to Five Years Old Master of Teaching Early Childhood Master of Teaching Primary Master of Teaching Secondary Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages Master of Teaching (Primary) Master of Teaching (Secondary) Master of Architecture Master of Architecture (OpenUnis) Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Geoscience (Geophysics) Master of Information Management Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science – Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of Landscape Architecture Master of Languages Teaching Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development Master of Clinical Psychology Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) (formerly known as Wesley Institute) Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Clinical Exercise Physiology Master of Counselling (Behavioural Health) Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) Juris Doctor Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Professional Psychology Master of Public Health Master of Rehabilitation Counselling Master of Social Work Master of Secondary Teaching Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Urban and Environmental Planning Master of Psychology (Clinical) Master of Psychology (Sport and Exercise) Master of Global Development Master of Guidance and Counselling Master of Information Technology Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) Master of Professional Accounting Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Systems Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Dentistry Master of Dietetic Practice Master of Dietetics Master of Education (Inclusion and Diversity) Master of Exercise Physiology Master of Extended Professional Accounting Master of Financial Analysis Master of Financial Analysis (Investment) Master of Health Information Management Master of Information Technology Master of International Development Master of Marketing Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Physiotherapy Practice Master of Planning Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Social Work Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Environmental Planning Master of Geoscience Master of Inclusive and Special Education Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Speech and Language Pathology Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Professional Accounting Master of Professional Accounting (MPA) Doctor of Physiotherapy Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Ultrasound Master of Nursing Practice Master of Nutrition and Dietetics Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Clinical Exercise Physiology Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Nursing – Entry to Practice Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Financial Planning Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment Master of Marine Science and Management Master of Nursing Master of Osteopathic Medicine Master of Professional Accounting Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Teaching Master of Architecture and Urban Design Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Divinity (Korean) Master of Theology Master of Theology (Korean) Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Curatorial and Museum Studies Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Teaching (Secondary) Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Speech Pathology Master of Teaching Master of Divinity Master of Theological Studies Master of Theology Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Engineering Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Chemical Engineering Master of Civil Engineering Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapy Master of Cultural Material Conservation Master of Electrical Engineering Master of Engineering Master of Environment Master of Environmental Engineering Master of Food and Packaging Innovation Master of Food Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Mechanical Engineering Master of Mechatronics Engineering Master of Music Therapy Master of Nursing Science Master of Professional Psychology Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Psychology (Educational and Developmental) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Software Engineering Master of Spatial Engineering Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) Internship Master of Translation and Interpreting Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning Master of Applied Linguistics (TESOL) Master of Education (Special and Inclusive Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Accounting) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting Juris Doctor Master of Architecture Master of Clinical Psychology Master of Midwifery (Graduate Entry) Master of Nurse Practitioner Master of Nursing Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine, Sydney Campus Master of Architecture Master of Counselling Master of Primary Teaching, Sydney Campus Master of Secondary Teaching Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus Master of Agricultural Science Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Arts in Translation and Interpreting Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance, Counselling and Careers) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health Master of Public Health (#16 or #24) Master of Social Work Studies Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Clinical Psychology Master of Counselling Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Information Technology Master of Learning and Teaching Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Accounting Master of Professional Psychology Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting and Business Performance Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies Doctor of Medicine Master of Applied Science (Microbiology) Master of Architecture Master of Economic Geology Master of Marine and Antarctic Science Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) R7O Master of Teaching Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Landscape Architecture Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Secondary Education Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Physiotherapy Master of Professional Accounting Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) Master of Accountancy Master of Art Therapy Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nursing Practice (Preregistration) Master of Professional Accounting Master of Professional Psychology Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth – 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Name Registration Commencement Application, saving and transitional provisions Student Assistance (Education Institutions and Courses) Determination 2019 25 Jan 2019 ( F2019L00062 ) 26 Jan 2019 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Amendment Determination 2019 24 Dec 2019 ( F2019L01707 ) 25 Dec 2019 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2020 21 Dec 2020 ( F2020L01664 ) 22 Dec 2020 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2021 8 June 2021 ( F2021L00708 ) 9 June 2021 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2021 17 December 2021 ( F2021L01820 ) 18 December 2021 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2022 19 Dec 2022 ( F2022L01701 ) 20 Dec 2022 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment Determination 2023 13 June 2023 ( F2023L00768 ) 14 June 2023 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2023 22 Aug 2023 ( F2023L01094 ) 23 Aug 2023 (s 2(1) item 1) - Student Assistance (Education Institutions and Courses) Amendment (No. 3) Determination 2023 12 Dec 2023 ( F2023L01655 ) 13 Dec 2023 (s 2(1) item 1) - Provision affected How affected s 2 rep LA s 48D s 4 am F2023L01094 s 5 rep LA s 48C Schedule 2 Schedule 2 am F2023L01094 Schedule 3 Schedule 3 am F2019L01707 ; F2020L01664 ed C2 am F2021L00708 ; F2021L01820 ed C4 am F2022L01701 ; F2023L00768 ; F2023L01655 Schedule 4 rep LA s 48C", "Related_Explanatory_Statements": "Education 2019/1 – Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20191C8/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2019/1", "Title": "Student Assistance (Education Institutions and Courses) Determination 2019", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2019", "Date_of_Issue": "19 January 2019", "Signatory": "Paul Fletcher Minister for Families and Social Services", "Registration_Number": "F2024C00683", "Registration_Date": "30 July 2024", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Determination 2019. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsections 3(1) and 5D(1) of the Student Assistance Act 1973. | 4 Definitions: In this instrument: accelerator program course has the same meaning as in the Higher Education Support Act 2003 accredited higher education course means a course that is: (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses – a course conducted and accredited as a higher education course by that institution. accredited secondary course means a course accredited as a secondary course by the State or Territory authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted. Act means the Student Assistance Act 1973. bridging study for overseas-trained professionals means the occupation-related subjects, course, tuition or training program that: (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. ESL course means a course of instruction in English as a second language. Masters qualifying course means a bridging course that gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course. National Register has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. Open Learning means a program of assessment based on study provided through Open Universities Australia Pty Ltd (ACN 053 431 888) trading as Open Universities Australia. Preparatory course means: (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). Pre-vocational course means a course designed to assist people to gain entry to a specific related VET course or an Australian Apprenticeship. registered training organisation means a training organisation that is registered on the National Register as a registered training organisation. special school means an institution located in Australia that is conducted primarily for students with a disability and is: (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. TEQSA means the Tertiary Education Quality and Standards Agency. VET means vocational education and training. VET course has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. VET Quality Framework has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses – a course conducted and accredited as a higher education course by that institution. (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. | 6 Higher education institutions: For the definition of higher education institution in subsection 3(1) of the Act, the following are to be regarded as higher education institutions for the purposes of the Act: (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. | 7 Secondary Schools: For the definition of secondary school in subsection 3(1) of the Act, the following are to be regarded as secondary schools for the purposes of the Act: (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. | 8 Technical and further education institutions: For the definition of technical and further education institution in subsection 3(1) of the Act, registered training organisations are to be regarded as technical and further education institutions for the purposes of the Act. | 9 Other education institutions: For paragraph (d) of the definition of education institution in subsection 3(1) of the Act, special schools are to be regarded as education institutions for the purposes of the Act. | 10 Secondary courses: For paragraph 5D(1)(a) of the Act, a secondary course is a course: (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (i) accredited secondary course subjects; or (ii) a VET course. | 11 Tertiary courses: (1) For paragraph 5D(1)(a) of the Act, a tertiary course is a course: (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table – an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table – an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table – an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (3) For paragraph 5D(1)(b) of the Act, a unit of a course mentioned in subsection (1) is part of a tertiary course. | 12 Tertiary courses-transitional arrangements for certain Schedule 2 courses and Schedule 3 courses: (1) For the purposes of paragraph 11(1)(c) of this instrument, this section applies to a course if: (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (2) For the purposes of 11(1)(c) of this instrument, this section applies to a course if: (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2); and (3) This section does not apply to a course in relation to a student, if: (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (4) For the purposes of this section, a student is receiving a student payment for the course if the student is receiving any of the following because the student is undertaking the course: (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (section 10) Column 1 – Course Column 2 – Education institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school School-based apprenticeship or traineeship Secondary school International Baccalaureate Secondary school Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school (paragraph 11(1)(a) and subsection 12(1)) Tertiary courses Item Column 1 Course Column 2 Education institution 1 Pre-vocational course Registered training organisation 2 ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course 3 VET course that is not: (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Higher education institution Registered training organisation 4 VET course that is not a VET course specified in item 5 Registered training organisation 5 VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution Registered training organisation 6 Undergraduate or postgraduate accredited higher education course at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (ha) a course that: (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level; or (i) accelerator program course; or (j) a course that: (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 7 Open Learning that: (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 8 Open Learning at the level of a VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 9 Open Learning at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3); or (i) a course that: (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level Higher education provider within the meaning of the Higher Education Support Act 2003 participating in Open Learning 10 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation 11 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Registered training organisation (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (ha) a course that: (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level; or (i) accelerator program course; or (j) a course that: (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level; or (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Registered training organisation participating in Open Learning (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation participating in Open Learning (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3); or (i) a course that: (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3); or (i) includes a course accredited at Masters level and specified in Schedule 3; and (ii) includes a course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified as a combined course in the institution's handbooks; and (iv) does not include a course accredited at Doctorate level (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (paragraph 11(1)(b) and subsection 12(2)) Item Column 1 – Educational institution Column 2 – Course 1 Alphacrucis University College Master of Arts Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology 2 Australian Catholic University Master of Clinical Exercise Physiology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work (Qualifying) Master of Teaching (Early Childhood and Primary) Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) (Internship) Master of Teaching (Secondary) (Leading Learning) Master of Theological Studies 3 Australian College of Applied Professions (formerly known as Australian College of Applied Psychology) Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) 4 Australian College of Theology Limited Master of Arts (Ministry) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies 4A Australian National Institute of Management and Commerce Master of Professional Accounting 5 Australian National University Juris Doctor Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Professional Accounting Master of Professional Psychology Master of Statistics Medicinae ac Chirurgiae Doctoranda 6 Avondale College Master of Teaching (Primary) Master of Teaching (Secondary) 7 Bond University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Professional Psychology Master of Psychology (Clinical) 8 Cairnmillar Institute School of Counselling & Psychotherapy Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) 9 Carnegie Mellon University Australia Master of Science in Information Technology (MSIT) Master of Science in Public Policy and Management (MSPPM) 10 Central Queensland University Master of Clinical Chiropractic Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Professional Accounting Master of Professional Psychology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 11 Charles Darwin University Master of Dietetics Master of Engineering (SENGG1) Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Pre-Registration) Master of Occupational Therapy Master of Pharmacy Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Speech and Language Therapy Master of Teaching Master of Teaching Birth to Five Years Master of Teaching Early Childhood Master of Teaching Primary Master of Teaching Secondary 12 Charles Sturt University Doctor of Medicine Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages 13 Christian Heritage College Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 14 Curtin University (formerly known as Curtin University of Technology) Doctor of Physiotherapy Master of Architecture Master of Architecture (OpenUnis) Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Geoscience (Geophysics) Master of Information Management Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science – Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) 15 Deakin University Doctor of Medicine Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Counselling Master of Dietetics Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of Landscape Architecture Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) 16 Eastern College Australia Master of Community Counselling Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development 17 Edith Cowan University Master of Clinical Nursing Master of Clinical Psychology Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 18 Excelsia College (formerly known as Wesley Institute) Master of Counselling Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) 19 Federation University Australia Master of Clinical Exercise Physiology Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Social Work (Qualifying) (Children and Families) Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 20 Flinders University Doctor of Medicine Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Clinical Exercise Physiology Master of Counselling (Behavioural Health) Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) 21 Gestalt Therapy Brisbane Pty Ltd Master of Gestalt Therapy 22 Griffith University Doctor of Medicine Juris Doctor Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Clinical Psychology Practice Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Pharmacy Master of Primary Teaching Master of Professional Accounting (5683) Master of Professional Psychology Master of Public Health Master of Rehabilitation Counselling Master of Social Work Master of Secondary Teaching Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Urban and Environmental Planning 23 Harvest Bible College Master of Arts (Ministry) 24 Holmesglen Institute of TAFE Master of Professional Accounting 25 ISN Psychology Pty Ltd Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Sport and Exercise) 26 James Cook University Master of Clinical Exercise Physiology Master of Global Development Master of Guidance and Counselling Master of Information Technology Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) 28 King's Own Institute Master of Accounting Master of Professional Accounting 29 La Trobe University Juris Doctor Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Systems Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Dentistry Master of Dietetic Practice Master of Dietetics Master of Education (Inclusion and Diversity) Master of Exercise Physiology Master of Extended Professional Accounting Master of Financial Analysis Master of Financial Analysis (Investment) Master of Health Information Management Master of Information Technology Master of International Development Master of Marketing Master of Midwifery Practice Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Physiotherapy Practice Master of Planning Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Social Work Master of Social Work (Child and Family Practice) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) 30 Macquarie University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Environmental Planning Master of Geoscience Master of Inclusive and Special Education Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Speech and Language Pathology Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) 31 Melbourne Institute for Experiential and Creative Arts Therapy Master of Therapeutic Arts Practice 32 Melbourne Institute of Technology Master of Networking Master of Professional Accounting Master of Professional Accounting (MPA) 33 Melbourne Polytechnic Master of Professional and Practicing Accounting 34 Monash University Doctor of Medicine Doctor of Physiotherapy Doctor of Podiatric Medicine Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Clinical Psychology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Ultrasound Master of Nursing Practice Master of Nutrition and Dietetics Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design 35 Moore Theological College Master of Arts (Theology) 36 Morling College Ltd Master of Counselling 37 Murdoch University Doctor of Veterinary Medicine Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Clinical Exercise Physiology Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) 37A Ozford Institute of Higher Education Master of Professional Accounting 38 Queensland University of Technology Master of Applied Science (Medical Physics) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Nursing – Entry to Practice Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 39 RMIT University Juris Doctor Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment 40 Southern Cross University Master of Clinical Exercise Physiology Master of Marine Science and Management Master of Nursing Master of Osteopathic Medicine Master of Professional Accounting Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Teaching 41 Swinburne University of Technology Master of Architecture Master of Architecture and Urban Design Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) 42 Sydney College of Divinity Master of Divinity Master of Divinity (Korean) Master of Theology Master of Theology (Korean) 43 Tabor Adelaide Master of Counselling Practice Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) 44 Top Education Institute Group Pty Ltd Master of Professional Accounting 45 University of Adelaide Doctor of Clinical Dentistry Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Curatorial and Museum Studies Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Teaching (Secondary) 46 University of Canberra Juris Doctor Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching 47 University of Divinity Master of Arts (Theology) Master of Divinity Master of Theological Studies Master of Theology 48 University of Melbourne Doctor of Dental Surgery Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Engineering Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Chemical Engineering Master of Civil Engineering Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapy Master of Cultural Material Conservation Master of Electrical Engineering Master of Environment Master of Environmental Engineering Master of Food and Packaging Innovation Master of Food Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Mechanical Engineering Master of Mechatronics Engineering Master of Music Therapy Master of Nursing Science Master of Professional Psychology Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Psychology (Educational and Developmental) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Software Engineering Master of Spatial Engineering Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) Internship Master of Translation and Interpreting Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning 49 University of New England Doctor of Medicine Master of Applied Linguistics (TESOL) Master of Education (Special and Inclusive Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 50 University of New South Wales Doctor of Medicine Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Exercise Physiology Master of Clinical Optometry Master of Commerce (Accounting) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Dietetics and Food Innovation Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Pharmacy Master of Physiotherapy and Exercise Physiology Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting 51 University of Newcastle Doctor of Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Exercise Physiology Master of Midwifery (Graduate Entry) Master of Nurse Practitioner Master of Professional Accounting Master of Professional Psychology Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) 52 University of Notre Dame Doctor of Medicine, Fremantle Campus Doctor of Medicine, Sydney Campus Master of Architecture Master of Counselling Master of Physiotherapy Master of Primary Teaching, Sydney Campus Master of Professional Psychology Master of Secondary Teaching Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus 53 University of Queensland Doctor of Dental Medicine Doctor of Medicine (MD) Master of Agricultural Science Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Arts in Translation and Interpreting Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Neuropsychology and Clinical Psychology Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance, Counselling and Careers) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Hygiene Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health Master of Public Health (#16 or #24) Master of Social Work (Qualifying) Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 54 University of South Australia Master of Architecture Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 55 University of Southern Queensland Juris Doctor Master of Clinical Psychology Master of Counselling Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Information Technology Master of Learning and Teaching Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Accounting Master of Professional Psychology Master of Social Work (Qualifying) 56 University of Sydney Doctor of Dental Medicine Doctor of Medicine Doctor of Physiotherapy Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting and Business Performance Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies 57 University of Tasmania Bachelor of Arts / Master of Teaching Doctor of Medicine Master of Architecture Master of Economic Geology Master of Marine and Antarctic Science Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) R7O Master of Speech Pathology Master of Teaching 58 University of Technology, Sydney Juris Doctor Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Landscape Architecture Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Secondary Education 59 University of the Sunshine Coast Master of Counselling Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 60 University of Western Australia Doctor of Dental Medicine Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Social Work (By Coursework) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning 61 University of Wollongong Doctor of Medicine Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nursing (Pre-Registration) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 62 Victoria University Master of Applied Psychology (Clinical Psychology) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Physiotherapy Master of Professional Accounting Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) 62A Wentworth Institute of Higher Education Master of Professional Accounting 63 Western Sydney University (formerly known as University of Western Sydney) Doctor of Medicine Master of Accountancy Master of Art Therapy Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nursing Practice (Preregistration) Master of Professional Accounting Master of Professional Psychology Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth – 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work (Qualifying) Master of Teaching (Early Childhood and Primary) Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) (Internship) Master of Teaching (Secondary) (Leading Learning) Master of Theological Studies Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Professional Accounting Master of Professional Psychology Master of Statistics Medicinae ac Chirurgiae Doctoranda Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Professional Psychology Master of Psychology (Clinical) Counselling & Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Science in Public Policy and Management (MSPPM) Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Professional Accounting Master of Professional Psychology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Engineering (SENGG1) Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Pre-Registration) Master of Occupational Therapy Master of Pharmacy Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Speech and Language Therapy Master of Teaching Master of Teaching Birth to Five Years Master of Teaching Early Childhood Master of Teaching Primary Master of Teaching Secondary Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages Master of Teaching (Primary) Master of Teaching (Secondary) Master of Architecture Master of Architecture (OpenUnis) Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Geoscience (Geophysics) Master of Information Management Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science – Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Counselling Master of Dietetics Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of Landscape Architecture Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development Master of Clinical Psychology Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Screen Studies Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Social Work (Qualifying) (Children and Families) Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Clinical Exercise Physiology Master of Counselling (Behavioural Health) Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) Juris Doctor Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Clinical Psychology Practice Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Pharmacy Master of Primary Teaching Master of Professional Accounting (5683) Master of Professional Psychology Master of Public Health Master of Rehabilitation Counselling Master of Social Work Master of Secondary Teaching Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Urban and Environmental Planning Master of Psychology (Clinical) Master of Psychology (Sport and Exercise) Master of Global Development Master of Guidance and Counselling Master of Information Technology Master of Pharmaceutical Public Health Master of Planning and Urban Design Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) Master of Professional Accounting Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Systems Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Dentistry Master of Dietetic Practice Master of Dietetics Master of Education (Inclusion and Diversity) Master of Exercise Physiology Master of Extended Professional Accounting Master of Financial Analysis Master of Financial Analysis (Investment) Master of Health Information Management Master of Information Technology Master of International Development Master of Marketing Master of Midwifery Practice Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Physiotherapy Practice Master of Planning Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Social Work Master of Social Work (Child and Family Practice) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Environmental Planning Master of Geoscience Master of Inclusive and Special Education Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Accounting and Leadership Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Speech and Language Pathology Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Professional Accounting Master of Professional Accounting (MPA) Doctor of Physiotherapy Doctor of Podiatric Medicine Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Clinical Psychology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Ultrasound Master of Nursing Practice Master of Nutrition and Dietetics Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Urban Planning and Design Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Clinical Exercise Physiology Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of International Affairs and Security Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (Teacher-Librarianship) Master of Nurse Practitioner Master of Nursing – Entry to Practice Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment Master of Marine Science and Management Master of Nursing Master of Osteopathic Medicine Master of Professional Accounting Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Teaching Master of Architecture and Urban Design Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Divinity (Korean) Master of Theology Master of Theology (Korean) Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Curatorial and Museum Studies Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Teaching (Secondary) Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Divinity Master of Theological Studies Master of Theology Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Engineering Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Chemical Engineering Master of Civil Engineering Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapy Master of Cultural Material Conservation Master of Electrical Engineering Master of Environment Master of Environmental Engineering Master of Food and Packaging Innovation Master of Food Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Mechanical Engineering Master of Mechatronics Engineering Master of Music Therapy Master of Nursing Science Master of Professional Psychology Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Psychology (Educational and Developmental) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Software Engineering Master of Spatial Engineering Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) Internship Master of Translation and Interpreting Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning Master of Applied Linguistics (TESOL) Master of Education (Special and Inclusive Education) Master of Environmental Science and Management Master of Nursing Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Exercise Physiology Master of Clinical Optometry Master of Commerce (Accounting) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Dietetics and Food Innovation Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Pharmacy Master of Physiotherapy and Exercise Physiology Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting Juris Doctor Master of Architecture Master of Clinical Psychology Master of Exercise Physiology Master of Midwifery (Graduate Entry) Master of Nurse Practitioner Master of Professional Accounting Master of Professional Psychology Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine, Sydney Campus Master of Architecture Master of Counselling Master of Physiotherapy Master of Primary Teaching, Sydney Campus Master of Professional Psychology Master of Secondary Teaching Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus Doctor of Medicine (MD) Master of Agricultural Science Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Arts in Translation and Interpreting Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Neuropsychology and Clinical Psychology Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance, Counselling and Careers) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Hygiene Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health Master of Public Health (#16 or #24) Master of Social Work (Qualifying) Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Clinical Psychology Master of Counselling Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Information Technology Master of Learning and Teaching Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Accounting Master of Professional Psychology Master of Social Work (Qualifying) Doctor of Medicine Doctor of Physiotherapy Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting and Business Performance Master of Professional Engineering Master of Public Health Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies Doctor of Medicine Master of Architecture Master of Economic Geology Master of Marine and Antarctic Science Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) R7O Master of Speech Pathology Master of Teaching Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Landscape Architecture Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Secondary Education Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Optometry Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Social Work (By Coursework) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Business Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nursing (Pre-Registration) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Physiotherapy Master of Professional Accounting Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) Master of Accountancy Master of Art Therapy Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nursing Practice (Preregistration) Master of Professional Accounting Master of Professional Psychology Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth – 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Name Registration Commencement Application, saving and transitional provisions Student Assistance (Education Institutions and Courses) Determination 2019 25 Jan 2019 ( F2019L00062 ) 26 Jan 2019 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Amendment Determination 2019 24 Dec 2019 ( F2019L01707 ) 25 Dec 2019 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2020 21 Dec 2020 ( F2020L01664 ) 22 Dec 2020 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2021 8 June 2021 ( F2021L00708 ) 9 June 2021 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2021 17 December 2021 ( F2021L01820 ) 18 December 2021 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2022 19 Dec 2022 ( F2022L01701 ) 20 Dec 2022 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2023 13 June 2023 ( F2023L00768 ) 14 June 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2023 22 Aug 2023 ( F2023L01094 ) 23 Aug 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 3) Determination 2023 12 Dec 2023 ( F2023L01655 ) 13 Dec 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (Tertiary Course Requirements and Masters by Coursework) Determination 2024 19 July 2024 ( F2024L00905 ) 20 July 2024 (s 2(1) item 1) — Provision affected How affected s 2 rep LA s 48D s 4 am F2023L01094 s 5 rep LA s 48C s 11 am F2024L00905 Schedule 2 Schedule 2 am F2023L01094 ; F2024L00905 Schedule 3 Schedule 3 am F2019L01707 ; F2020L01664 ed C2 am F2021L00708 ; F2021L01820 ed C4 am F2022L01701 ; F2023L00768 ; F2023L01655 ; F2024L00905 Schedule 4 rep LA s 48C", "Related_Explanatory_Statements": "Education 2019/1 – Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20191C9/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2009/1", "Title": "Student Assistance (Education Institutions and Courses) Determination 2009 (No. 1)", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2009", "Date_of_Issue": "13 March 2009", "Signatory": "Julia Elileen Gillard Minister for Education", "Registration_Number": "F2009L01134", "Registration_Date": "20 March 2009", "Body": "1 Name of Determination: This Determination is the Student Assistance (Education Institutions and Courses) Determination 2009 (No. 1). | 2 Commencement: This Determination commences on the day after it is registered. | 3 Revocation: Student Assistance (Education Institutions and Courses) Determination 2008 (No. 1) is revoked. | 4 Definitions: In this Determination: accredited higher education course means a course that is: (a) accredited as a higher education course by an authority responsible for the accreditation of higher education courses in a State or Territory; or (b) if a higher education institution is authorised by a law of the Commonwealth or a law of the State or Territory in which the institution is located to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. accredited secondary course means a course accredited as a secondary course by the State or Territory authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted. accredited vocational education and training course means a course that leads to an award of an AQF qualification or a Statement of Attainment, and the course must be accredited as a vocational education and training course by: (a) the authority responsible for the accreditation of vocational education and training courses in the State or Territory in which the course is conducted; or (b) if the State or Territory in which the course is conducted recognises the accreditation of vocational education and training courses in another State or Territory - the authority responsible for the accreditation of vocational education and training courses in that other State or Territory. Act means the Student Assistance Act 1973. AQF means the Australian Qualifications Framework guidelines. AQTF means the Australian Quality Training Framework. Australian Apprenticeships Access Programme means the program of that name funded by the Department of Education, Employment and Workplace Relations. bridging study for overseas-trained professionals means the occupation-related subjects, course, tuition or training program that: (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. course of combined studies means a vocational education and training course that: (a) consists of modules from two or more separate vocational education and training programs; and (b) leads to an award of a single AQF qualification or a Statement of Attainment. endorsed training package means a training package listed on the National Training Information Service website of the Department of Education, Employment and Workplace Relations. Note The website is www.ntis.gov.au. ESL course means a course of instruction in English as a second language. integrated undergraduate/postgraduate course means a course where: (a) an accredited tertiary qualification other than a Masters degree or a Doctorate degree must be an available outcome for students undertaking the course; and (b) the course is not described as a Masters course but it may be converted into a Masters course specified in Schedule 3. Masters qualifying course means a bridging course that gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course. Open Learning means a program of assessment based on study provided through Open Universities Australia Pty Ltd (ACN 053 431 888) trading as Open Universities Australia. preparatory course means: (a) an accredited vocational education and training course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). pre-vocational course means a course designed to assist people to gain entry to a specific related accredited vocational education and training program or an Australian Apprenticeship, and includes an Australian Apprenticeships Access Programme. registered training organisation means an organisation that is registered by the relevant State or Territory training recognition authority in accordance with the Australian Quality Training Framework to provide one or more vocational education and training programs. special school means an institution located in Australia that is conducted primarily for students with a disability and is: (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. vocational education and training program means a course that leads to an award of an AQF qualification or a Statement of Attainment, and the course must be: (a) an accredited vocational education and training course; or (b) a sequence of training consisting of one or more subjects or modules where each subject or module is from an accredited vocational education and training course; or (c) a structured approach to the development and attainment of competencies for a particular AQF qualification specified in an endorsed training package. (a) accredited as a higher education course by an authority responsible for the accreditation of higher education courses in a State or Territory; or (b) if a higher education institution is authorised by a law of the Commonwealth or a law of the State or Territory in which the institution is located to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. (a) the authority responsible for the accreditation of vocational education and training courses in the State or Territory in which the course is conducted; or (b) if the State or Territory in which the course is conducted recognises the accreditation of vocational education and training courses in another State or Territory - the authority responsible for the accreditation of vocational education and training courses in that other State or Territory. (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. (a) consists of modules from two or more separate vocational education and training programs; and (b) leads to an award of a single AQF qualification or a Statement of Attainment. (a) an accredited tertiary qualification other than a Masters degree or a Doctorate degree must be an available outcome for students undertaking the course; and (b) the course is not described as a Masters course but it may be converted into a Masters course specified in Schedule 3. (a) an accredited vocational education and training course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. (a) an accredited vocational education and training course; or (b) a sequence of training consisting of one or more subjects or modules where each subject or module is from an accredited vocational education and training course; or (c) a structured approach to the development and attainment of competencies for a particular AQF qualification specified in an endorsed training package. | 5 Higher education institutions: For the definition of higher education institution in subsection 3 (1) of the Act, the following are to be regarded as higher education institutions for the purposes of the Act: (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered by the relevant State or Territory higher education recognition authority as a higher education institution. (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered by the relevant State or Territory higher education recognition authority as a higher education institution. | 6 Secondary schools: For the definition of secondary school in subsection 3 (1) of the Act, the following are to be regarded as secondary schools for the purposes of the Act: (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. | 7 Technical and further education institutions: For the definition of technical and further education institution in subsection 3 (1) of the Act, registered training organisations are to be regarded as technical and further education institutions for the purposes of the Act. | 8 Other education institutions: For paragraph (d) of the definition of education institution in subsection 3 (1) of the Act, special schools are to be regarded as education institutions for the purposes of the Act. | 9 Secondary courses: For paragraph 5D (1) (a) of the Act, a secondary course is a course: (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; and (ii) accredited vocational education and training course subjects. (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; and (ii) accredited vocational education and training course subjects. (i) accredited secondary course subjects; and (ii) accredited vocational education and training course subjects. | 10 Tertiary courses: (1) For paragraph 5D (1) (a) of the Act, a tertiary course is a full time course: (a) specified in Column 1 of the table in Schedule 2 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table. (a) specified in Column 1 of the table in Schedule 2 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table. (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table. (2) For paragraph 5D (1) (b) of the Act, a unit of a course mentioned in subsection (1) is part of a tertiary course. (section 9) Column 1 - Course Column 2 - Education institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL Course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school School-based apprenticeship or traineeship Secondary school International Baccalaureate Secondary school Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school (paragraph 10(1)(a) and subsection 10(2)) Column 1 - Course Column 2 - Education institution Pre-vocational course Registered training organisation ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course A vocational education and training program that is not a secondary course specified in Schedule 1 Higher education institution Registered training organisation Course of combined studies Registered training organisation Undergraduate or postgraduate accredited higher education course which is at the level of: (a) associate degree; or (b) associate diploma; or (c) diploma; or (d) advanced diploma; or (e) Bachelor degree; or (f) bridging study for overseas-trained professionals; or (g) graduate certificate; or (i) graduate diploma; or (h) post graduate bachelor degree; or (j) Masters qualifying course; or (k) a course that: (i) leads to two of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3). Higher education institution Registered training organisation Open Learning Higher education institution participating in the Open Learning program Registered training organisation participating in the Open Learning program Integrated undergraduate/postgraduate course Higher education institution A course consisting of concurrent study in an accredited higher education course and a vocational education and training program at two different institutions that: (a) leads to the award of a separate qualification at each institution; and (b) is classified in each institution's handbook as a combined course. Higher education institution Registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course Registered training organisation (a) associate degree; or (b) associate diploma; or (c) diploma; or (d) advanced diploma; or (e) Bachelor degree; or (f) bridging study for overseas-trained professionals; or (g) graduate certificate; or (i) graduate diploma; or (h) post graduate bachelor degree; or (j) Masters qualifying course; or (k) a course that: (i) leads to two of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3). (i) leads to two of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3). Registered training organisation Registered training organisation participating in the Open Learning program (a) leads to the award of a separate qualification at each institution; and (b) is classified in each institution's handbook as a combined course. Registered training organisation (paragraph 10(1)(b) and subsection 10(2)) Column 1 - Education institution Column 2 - Course Australian Catholic University Master of Business Administration (Accounting) Master of Psychology Master of Teaching (Primary) Australian College of Theology Council Limited Master of Divinity Australian National University Juris Doctor Master of Actuarial Studies Master of Applied Statistics Master of Clinical Psychology Master of Forestry Master of Professional Accounting Master of Business Information Systems Master of Information Technology Studies Master of Environmental Management and Development Master of Climate Change Bond University Juris Doctor Master of Accounting Master of Property Valuation Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Urban Development & Sustainability (Construction & Quantity Surveying) Master of Information Technology (Professional) Master of Information Technology Cairnmillar Institute School of Counselling & Psychotherapy Master of Psychotherapy Central Queensland University Master of Information Systems Master of Information Technology Master of Professional Accounting (CG27) Master of Professional Accounting (CG28) Charles Darwin University Master of Accounting Master of Professional Accounting Master of Professional Accounting/Master of Business Administration Charles Sturt University Master of Applied Science (Library and Information Management) Master of Applied Science (Teacher Librarianship) Master of Arts (Journalism) Master of Education (Teacher Librarianship) Master of Environmental Management Master of Exercise Science (Rehabilitation) Master of Psychology Master of Social Work Master of Teaching (Primary) Curtin University of Technology Master of Accounting Master of Architecture Master of Engineering Science and Renewable Energy Electrical Power Systems Master of Engineering Science in Electrical Utility Engineering Master of Environmental Health Master of Financial Planning Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Physiotherapy Master of Psychology Master of Public Relations Master of Urban and Regional Planning Master of Medical Imaging Science Master of Medical Sonography Master of Petroleum Engineering Master of Commerce (Information Systems) Master of Information Systems Management Master of Speech Pathology Deakin University Master of Architecture Master of Architecture (Design) Master of Dietetics Master of Education (Special Education Needs) Master of Psychology (Clinical) Master of Psychology (Industrial and Organisational) Master of Nursing Practice (Nurse Practitioner) Master of Professional Accounting Master of Commerce Master of Professional Accounting/Master of Commerce Edith Cowan University Master of Psychology Master of Professional Accounting Master of Management Information Systems Master of Professional Finance and Banking Flinders University of South Australia Master of Audiology Master of Information Technology (Computing) Master of Nutrition and Dietetics Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Accounting Master of Archaeology Master of Cultural Heritage Management Master of Nursing (Nursing Practitioner) Master of Teaching (Early Childhood) Master of Teaching (Junior Primary/Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) Master of Theological Studies Griffith University Master of Adult and Vocational Education Master of Clinical Psychology Master of Commerce (Financial Planning) Master of Commerce (Professional Accounting) Master of Dental Technology in Prosthetics Master of Human Services (Childhood Studies) Master of Human Services (Orientation & Mobility) Master of Human Services (Rehabilitation Counselling) Master of Midwifery Master of Nutrition & Dietetics Master of Organisational Psychology Master of Pharmacy Master of Physiotherapy Master of Science in Genetic Counselling Master of Social Work, Logan Campus Master of Special Education Master of Urban and Environmental Planning Master of Advanced Practice (Mental Health Nursing) Master of Social Work, Gold Coast Campus Master of Social Work, Open Universities Australia James Cook University Master of Guidance and Counselling Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Professional Accounting La Trobe University Master of Art Therapy Master of Child, Family and Community Nursing Science Master of Clinical Neuropsychology Master of Clinical Psychology Master of Counselling Psychology Master of Nursing (Nurse Practitioner) Master of Nursing Science in Child, Family and Community Master of Occupational Therapy Practice Master of Professional Accounting Master of Public Health Master of Special Education Master of Speech Pathology Master of Information Technology (Computer Networks) Master of Information Technology Master of Teaching English as a Second or Other Language (TESOL) Master of Biomedical Engineering Master of Teaching (Mathematics Education) Master of Nanotechnology Master of Orthoptics Macquarie University Master of Actuarial Practice Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Environmental Planning Master of Organisational Psychology Master of Podiatry Master of Speech and Language Pathology Master of Surgery Master of Teaching (Birth to Five Years) Melbourne College of Divinity Master of Divinity Master of Theological Studies Melbourne Institute of Technology Master of Professional Accounting Master of Professional Accounting (MPA) Master of Networking Monash University Master of Applied Information Technology Master of Business Systems (2398) Master of Business Systems (2400) Master of Information Management and Systems Master of Laws (Juris Doctor) Master of Laws (Legal Practice Skills and Ethics) Master of Organisational Psychology Master of Professional Accounting Master of Psychology (Counselling) Master of Psychology (Educational and Developmental) Master of Business Information Systems Master of Clinical Embryology Master of Nursing Practice Murdoch University Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Pharmacy Master of Professional Accounting Queensland University of Technology Master of Applied Science (Medical Physics) Master of Architecture Master of Business (Professional Accounting) Master of Business (Professional Accounting) Advanced Master of Information Management Master of Psychology (Educational and Developmental) Master of Clinical Psychology Master of Learning and Innovation (Teacher-Librarianship) Master of Education (Early Childhood Teaching) Master of Education (Teacher-Librarianship) Master of Information Technology (Library and Information Science) RMIT University Juris Doctor Master of Architecture Master of Clinical Chiropractic Master of Osteopathy Master of Professional Accounting Master of Psychology Master of Social Work Master of Landscape Architecture Master of Social Science (Environment and Planning) Master of Business (Logistics Management) Master of Applied Science (Acupuncture) Master of Applied Sciences (Information Security & Assurance) Southern Cross University Master of Forest Management Master of Midwifery Master of Osteopathy Master of Professional Accounting Master of Mental Health Master of Clinical Science (Breast Cancer Nursing) Master of Clinical Science (Cardiac Nursing) Master of Clinical Science (Cardiothoracic Nursing) Master of Clinical Science (Emergency Nursing) Master of Clinical Science (Intensive Care Nursing) Master of Clinical Science (Neuroscience Nursing) Master of Clinical Science (Perioperative Nursing) Master of Clinical Science (Perioperative Nurse - Surgeon's Assistant) Master of Clinical Science (Drug and Alcohol Studies) Master of Clinical Science (Mental Health Nursing) Master of Marine Science and Management Swinburne University of Technology Master of Accounting Master of Technology (Information Technology) University of Adelaide Master of Architecture Master of Commerce (Accounting) Master of Information Technology Master of Landscape Architecture Master of Occupational Health and Safety Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Arts (Curatorial and Museum Studies) Master of Arts (Studies in Art History) University of Ballarat Master of Business Information Systems Master of Commerce (Professional Accounting) Master of Engineering Technology Master of Information Systems Master of Information Systems (e-Commerce Security) Master of Information Technology Master of Information Technology Studies Master of Professional Accounting Master of Psychology University of Canberra Juris Doctor Master of Architecture Master of Clinical Psychology Master of Landscape Architecture Master of Nutrition and Dietetics Master of Pharmacy Master of Physiotherapy Master of Exercise Science Master of Professional Accounting Master of Business Informatics University of Melbourne Juris Doctor Master of Applied Commerce (Accounting) Master of Architecture Master of Arts (Cultural Material Conservation)/Master of Cultural Material Conservation Master of Clinical Audiology Master of Construction Management Master of Food Science Master of Forest Ecosystem Science Master of Genetic Counselling Master of Landscape Architecture Master of Music Therapy (by course-work) Master of Nursing Science Master of Property Master of Psychology Master of Social Work Master of Teaching Master of Urban Horticulture Master of Urban Planning Master of Professional Accounting Master of Management (Accounting) Master of Educational Psychology Master of Education (Special Education, Inclusion and Early Intervention) Master of Education (Language Intervention and Hearing Impairment) Master of Education (Specific Learning Difficulties) Master of Public Health Master of Science (Biotechnology) Master of Science (Environmental Science) Master of Science (Management Science) Master of Science (Nanotechnology) Master of Information Systems University of New England Juris Doctor Master of Professional Accounting Master of Psychology (Clinical) Master of Special Education University of New South Wales Master of Actuarial Studies Master of Architecture Master of Arts in Interpreting and Translation Studies (MAITS) or Master of Arts in Chinese-English Translating and Interpreting Master of Biomedical Engineering Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Psychology (Organisational) Juris Doctor University of Newcastle Master of Architecture Master of Clinical Psychology Master of Pharmacy Master of Professional Accounting Master of Special Education Master of Teaching (Primary) Master of Teaching (Secondary) University of Notre Dame Master of Professional Accounting Master of Teaching (K-7), Broome Campus Master of Teaching Conversion (K-7), Broome Campus Master of Teaching (Primary) Master of Teaching (Early Childhood Education) University of Queensland Juris Doctor Master of Applied Science - Clinical Exercise Science Master of Architecture Master of Arts in Chinese Translation and Interpreting Master of Audiology Studies Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Counselling Master of Educational Studies (Guidance and Counselling) Master of Exercise Science Master of International Public Health (#16) Master of International Public Health (#24) Master of Japanese Interpreting and Translation Master of Music Therapy Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Public Health #16 Master of Public Health #24 Master of Speech Pathology Studies Master of Sport and Exercise Psychology Master of Urban and Regional Planning Master of Applied Psychology Master of Social Work Studies Master of Mental Health (Art Therapy) Master of Nurse Practitioner Studies Master of Nursing University of South Australia Master of Architecture Master of Occupational Therapy (Graduate Entry) Master of Pharmacy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Psychology (Work and Organisational) Master of Social Work Master of Business (Professional Accounting) University of Southern Queensland Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Informational Technology (Professional) (MITP) Master of Informational Technology (Professional) (MT16) Master of Professional Accounting (MP12) Master of Professional Accounting (MP16) Master of Psychology (Clinical) Master of Business (Personal Financial Planning) Master of Business (Applied Finance) University of Sydney Master of Architecture Master of Dental Science (Oral Medicine and Oral Pathology) Master of Dental Science (Orthodontics) Master of Dental Science (Paediatric Dentistry) Master of Dental Science (Periodontics) Master of Dental Science (Prosthodontics) Master of Diagnostic Radiography Master of Health Informatics Master of Nuclear Medicine Master of Nursing Master of Nursing (combined degree) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Radiation Therapy Master of Rehabilitation Counselling Master of Speech Language Pathology Master of Urban and Regional Planning Master of Public Health Master of International Public Health Master of Health Science (Behavioural Science) Master of Health Science (Child and Adolescent Health) Master of Pharmacy Master of Professional Engineering University of Tasmania Master of Applied Science (Living Marine Resources) Master of Architecture Master of Architecture (Hons) Master of Business Administration (Professional Accounting) Master of Counselling Master of Economic Geology Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Psychology (Clinical) Master of Antarctic Science Master of Forestry Master of Rehabilitation Counselling University of Technology, Sydney Juris Doctor Master of Architecture Master of Arts in Music Therapy Master of Industrial Property Master of Planning Master of Professional Accounting Master of Science in Internetworking (MIT) Master of Arts in Teaching English to Speakers of Other Languages (TESOL) Master of Information Technology (MIT) University of the Sunshine Coast Master of Financial Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Midwifery Master of Mental Health Nursing University of Western Australia Master of Architecture (coursework) Master of Clinical Audiology Master of Pharmacy Master of Psychology (Clinical Psychology); (Educational and Developmental); (Industrial and Organisational Psychology) Master of Dental Science Master of Manual Therapy Master of Nursing Science Master of Social Work (By Coursework) Master of Teaching (Primary) Master of Professional Accounting Master of Psychology and Graduate Diploma in Education University of Western Sydney Master of Accountancy Master of Art Therapy Master of Creative Music Therapy Master of Interpreting and Translation Master of Osteopathy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Psychology (Educational and Developmental) Master of Psychology (Forensic Psychology) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary) - Advanced Master of Teaching (Secondary) Master of Teaching (Secondary) - Advanced Master of Teaching (Special Education) Master of Vocational Accounting Master of Commerce (Human Resource Management and Industrial Relations) University of Wollongong Master of Applied Finance (Banking/Investing/Managing) Master of Computer Studies Master of Finance Master of Medical Radiation Physics Master of Professional Accounting Master of Psychology (Clinical) Master of Science (Exercise Rehabilitation) Master of Science (Midwifery) Master of Science (Nutrition and Dietetics) Master of Science (Nutrition, Dietetics and Exercise Rehabilitation) Master of Commerce (Finance) Victoria University Master of Applied Psychology in Community Psychology Master of Applied Science - Clinical Exercise Practice Master of Applied Science - Exercise Rehabilitation Master of Business (Professional Accounting) Master of Clinical Psychology Master of Counselling Master of Health Science (Osteopathy) Master of Applied Psychology in Sports Psychology Wesley Institute Master of Counselling Master of Theological Studies Master of Teaching (Mathematics Education) Master of Nanotechnology Master of Orthoptics", "Related_Explanatory_Statements": "Education 2009/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20091/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2009/2", "Title": "Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2)", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2009", "Date_of_Issue": "19 November 2009", "Signatory": "Julia Elileen Gillard Minister for Education", "Registration_Number": "F2018C00427", "Registration_Date": "5 July 2018", "Body": "1 Name of Determination: This Determination is the Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2). | 2 Commencement: This Determination commences on the day after it is registered. | 3 Revocation: Student Assistance (Education Institutions and Courses) Determination 2009 (No. 1) is revoked. | 4 Definitions: In this Determination: accredited higher education course means a course that is: (a) accredited as a higher education course by the TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. accredited secondary course means a course accredited as a secondary course by the State or Territory authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted. Act means the Student Assistance Act 1973. Australian Apprenticeships Access Programme means the programme of that name funded by the Department of Industry. bridging study for overseas-trained professionals means the occupation-related subjects, course, tuition or training program that: (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. ESL course means a course of instruction in English as a second language. Masters qualifying course means a bridging course that gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course. National Register has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. Open Learning means a program of assessment based on study provided through Open Universities Australia Pty Ltd (ACN 053 431 888) trading as Open Universities Australia. preparatory course means: (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). pre-vocational course means a course designed to assist people to gain entry to a specific related VET course or an Australian Apprenticeship, and includes an Australian Apprenticeships Access Programme. registered training organisation means a training organisation that is registered on the National Register as a registered training organisation. special school means an institution located in Australia that is conducted primarily for students with a disability and is: (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. student payment, for a student and a course, has the meaning given by subsection 11(4). TEQSA means the Tertiary Education Quality and Standards Agency. VET means vocational education and training. VET accredited course means: (a) a course accredited by a body under a delegation from the Australian Skills Quality Authority (ASQA); or (b) a course accredited by ASQA. VET course means (a) the units of competency of a training package that is endorsed by the Ministerial Council which has responsibility for the VET Quality Framework; (b) the modules of a VET accredited course; or (c) the modules of a course accredited by the VET Regulator of a State which is a non-referring State within the meaning of section 7 of the National Vocational Education and Training Regulator Act 2011. VET Quality Framework has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. vocational education and training program means a course that leads to an award of an Australian Qualification Framework (AQF) qualification or a Statement of Attainment, and the course must be: (a) an accredited vocational education and training course; or (b) a sequence of training consisting of one or more subjects or modules where each subject or module is from an accredited vocational education and training course; or (c) a structured approach to the development and attainment of competencies for a particular AQF qualification specified in an endorsed training package. (a) accredited as a higher education course by the TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. (a) a course accredited by a body under a delegation from the Australian Skills Quality Authority (ASQA); or (b) a course accredited by ASQA. (a) the units of competency of a training package that is endorsed by the Ministerial Council which has responsibility for the VET Quality Framework; (b) the modules of a VET accredited course; or (c) the modules of a course accredited by the VET Regulator of a State which is a non-referring State within the meaning of section 7 of the National Vocational Education and Training Regulator Act 2011. (a) an accredited vocational education and training course; or (b) a sequence of training consisting of one or more subjects or modules where each subject or module is from an accredited vocational education and training course; or (c) a structured approach to the development and attainment of competencies for a particular AQF qualification specified in an endorsed training package. | 5 Higher education institutions: For the definition of higher education institution in subsection 3 (1) of the Act, the following are to be regarded as higher education institutions for the purposes of the Act: (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. | 6 Secondary schools: For the definition of secondary school in subsection 3 (1) of the Act, the following are to be regarded as secondary schools for the purposes of the Act: (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. | 7 Technical and further education institutions: For the definition of technical and further education institution in subsection 3 (1) of the Act, registered training organisations are to be regarded as technical and further education institutions for the purposes of the Act. | 8 Other education institutions: For paragraph (d) of the definition of education institution in subsection 3 (1) of the Act, special schools are to be regarded as education institutions for the purposes of the Act. | 9 Secondary courses: For paragraph 5D (1) (a) of the Act, a secondary course is a course: (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (i) accredited secondary course subjects; or (ii) a VET course. | 10 Tertiary courses: (1) For paragraph 5D (1) (a) of the Act, a tertiary course is a full-time course: (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (aa) to which section 11 of this instrument applies; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table. (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (aa) to which section 11 of this instrument applies; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table. (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table -an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table. (2) Without limiting subsection (1), a course that meets the requirements of paragraph (1)(a), (aa) or (b) and is not a full-time course is a tertiary course for the purposes of paragraph 1061PC of the Social Security Act 1991. (3) For paragraph 5D (1) (b) of the Act, a unit of a course mentioned in subsection (1) or (2) is part of a tertiary course. | 11 Tertiary courses-transitional arrangements for certain Schedule 2 courses: (1) For the purposes of paragraph 10(1)(aa) of this instrument, this section applies to a course if: (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) the course commenced before, on or after 1 January 2018; and (c) when the course commenced, it was a tertiary course under paragraph 10(1)(a) of this instrument; and (d) the course has ceased to be a tertiary course under that paragraph. (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) the course commenced before, on or after 1 January 2018; and (c) when the course commenced, it was a tertiary course under paragraph 10(1)(a) of this instrument; and (d) the course has ceased to be a tertiary course under that paragraph. (2) Paragraph 10(1)(aa) of this instrument does not apply to the course in relation to a student if, immediately before the course ceased to be a tertiary course under paragraph 10(1)(a) of this instrument, the student was not receiving a student payment for the course. (3) Paragraph 10(1)(aa) of this instrument ceases to apply to the course in relation to a student if, at or after the time the course ceased to be a tertiary course under paragraph 10(1)(a) of this instrument but before the student completes the course, the student ceases to be receiving a student payment for the course. (4) A student is receiving a student payment for the course if the student is receiving any of the following because the student is undertaking the course: (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (a) austudy payment under the Social Security Act 1991; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (section 9) Column 1 - Course Column 2 - Education institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school School-based apprenticeship or traineeship Secondary school International Baccalaureate Secondary school Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school (paragraph 10(1)(a) and subsections 10(2) and 11(1)) Tertiary courses Item Column 1 - Course Column 2 - Education institution 1 Pre-vocational course Registered training organisation 2 ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course 3 VET course that is not: (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Higher education institution Registered training organisation 4 VET course that is not a VET course specified in item 5 Registered training organisation 5 VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution Registered training organisation 6 Undergraduate or postgraduate accredited higher education course at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 7 Open Learning that: (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 8 Open Learning at the level of a VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 9 Open Learning at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 participating in Open Learning 10 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation 11 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course To the extent that the course consists of study in the accredited higher education course-higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Registered training organisation (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3) (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Registered training organisation participating in Open Learning (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation participating in Open Learning (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified as a combined course in the institution's handbook; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is classified in each institution's handbook as a combined course (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (paragraph 10(1)(b) and subsection 10(2)) Tertiary courses Item Column 1 - Education institution Column 2 - Course 1 Alphacrucis College Master of Arts Master of Arts (Christian Studies) Master of Teaching (Primary) Master of Theology 2 Australian Catholic University Master of Clinical Counselling Master of Clinical Exercise Physiology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work Master of Teaching (Early Years) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) including Master of Teaching (Secondary) / Professional Practice Master of Theological Studies 3 Australian College of Applied Psychology Master of Applied Social Science (Counselling) Master of Counselling and Psychotherapy Master of Psychology (Clinical) Master of Social Work (Qualifying) 4 Australian College of Theology Limited Master of Arts (Ministry) Master of Arts (Theology) Master of Divinity Master of Ministry (Extended) 5 Australian National University Juris Doctor Master of Actuarial Studies Master of Applied Statistics Master of Archaeological Science Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Information Technology Studies Master of Legal Practice Master of Professional Accounting Master of Statistics Medicinae ac Chirurgiae Doctoranda 6 Avondale College Master of Teaching (Primary) Master of Teaching (Secondary) 7 Bond University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Sustainable Environments and Planning 8 Cairnmillar Institute School of Counselling & Psychotherapy Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) 9 Carnegie Mellon University Australia Master of Science in Information Technology (MSIT) Master of Science in Public Policy and Management (MSPPM) 10 Central Queensland University Master of Clinical Chiropractic Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Podiatry Practice Master of Professional Accounting (NGE) Master of Professional Accounting Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) 11 Charles Darwin University Master of Accounting Master of Professional Accounting (MPA1, MPACC or MPAE) Master of Professional Accounting / Master of Business Administration Master of Professional Accounting (Professional Practice) Master of Psychology (Clinical) 12 Charles Sturt University Master of Applied Finance Master of Arts (Journalism) Master of Child and Adolescent Welfare Master of Clinical Exercise Physiology Master of Clinical Exercise Physiology (Rehabilitation) Master of Clinical Nursing (Nurse Practitioner) Master of Clinical Psychology Master of Communication (Journalism) Master of Education (Teacher Librarianship) Master of Engineering (Civil Systems) Master of Environmental Management Master of Exercise Science (Rehabilitation) Master of Inclusive Education Master of Information Studies Master of Information Technology Master of Information Technology (with Specialisations) Master of Professional Accounting Master of Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages 13 Christian Heritage College Master of Counselling 14 Curtin University (formerly known as Curtin University of Technology) Master of Accounting Master of Architecture Master of Arts Master of Clinical Physiotherapy Master of Commerce (Information Systems) Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Financial Planning Master of Health Information Management Master of Information Management Master of Information Systems Master of Media and Communication Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Petroleum Engineering Master of Pharmacy Master of Physiotherapy Master of Psychology Master of Psychology (Professional) Master of Public Relations Master of Science (Actuarial and Financial Science) Master of Science - Geophysics Major Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) 15 Deakin University Doctor of Medicine Juris Doctor Master of Accounting and International Finance Master of Applied Learning and Teaching Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Education (Special Education Needs) Master of Education Teaching Languages other than English (M Ed TLOTE) Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of International Accounting Master of Landscape Architecture Master of Languages Teaching Master of Nursing Practice (Nurse Practitioner) Master of Optometry Master of Planning (Professional) Master of Professional Accounting Master of Professional Accounting / Master of Commerce Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) 16 Eastern College Australia Master of Community Counselling Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development 17 Edith Cowan University Master of Clinical Nursing Master of Computer and Network Security Master of Computer Science Master of Computer Security Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Information Security and Intelligence Master of Information Technology Master of Management Information Systems Master of Midwifery Practice Master of Network Technology Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Occupational Therapy Practice Master of Paramedical Science Master of Physiotherapy Master of Professional Accounting Master of Professional Communications (Screen Studies) Master of Professional Finance and Banking Master of Psychology Master of Screen Studies 18 Excelsia College (formerly known as Wesley Institute) Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 19 Federation University Australia Master of Business Information Systems Master of Commerce (Professional Accounting) Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Information Systems Master of Information Systems (e-Commerce Security) Master of Information Technology Master of Information Technology Studies Master of Professional Accounting Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 20 Flinders University Doctor of Medicine Juris Doctor (JD) Master of Accounting Master of Archaeology Master of Audiology Master of Cultural Heritage Management Master of Information Technology Master of Maritime Archaeology Master of Nursing (Nursing Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Junior Primary/Primary) Master of Teaching (Primary R - 7) Master of Teaching (Secondary) Master of Teaching (Special Education) Master of Theological Studies 21 Gestalt Therapy Brisbane Pty Ltd Master of Gestalt Therapy 22 Griffith University Doctor of Medicine Master of Accounting Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Commerce (Financial Planning) Master of Commerce (Professional Accounting) Master of Dental Technology in Prosthetics Master of Dentistry Master of Environment Master of Financial Planning (5665) Master of Financial Planning (5686/5687/5685) Master of Human Services Master of Human Services (Childhood Studies) Master of Human Services (Orientation & Mobility) Master of Human Services (Rehabilitation Counselling) Master of Information Technology Master of Nutrition & Dietetics Master of Organisational Psychology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Public Health Master of Rehabilitation Counselling Master of Social Work (Gold Coast Campus, Logan Campus or Open Universities Australia) Master of Secondary Teaching Master of Special Education Master of Special Needs and Intervention Education Master of Speech Pathology Master of Teaching (Primary) Master of Urban and Environmental Planning 23 Harvest Bible College Master of Arts (Ministry) 24 Holmesglen Institute of TAFE Master of Professional Accounting 25 James Cook University Master of Development Practice Master of Guidance and Counselling Master of Information Technology Master of Nursing (Nurse Practitioner) Master of Pharmaceutical Public Health Master of Planning and Urban Development Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Rehabilitation (Occupational Therapy) Master of Rehabilitation (Physiotherapy) Master of Rehabilitation (Speech Pathology) Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) Master of Tropical Urban and Regional Planning 26 Kaplan Business School (formerly known as Bradford College Pty Limited) Master of Accounting Master of Accounting Studies Master of Professional Accounting 27 King's Own Institute Master of Accounting Master of Professional Accounting 28 La Trobe University Juris Doctor Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Management and Systems Master of Chemical Sciences Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Prosthetics and Orthotics Master of Clinical Psychology Master of Community Planning and Development Master of Dentistry Master of Dietetic Practice Master of Exercise Physiology Master of Financial Analysis Master of Financial Analysis (Financial Planning) Master of Financial Analysis (Financial Risk Management) Master of Financial Analysis (Investment) Master of Financial Analysis and Master of Business Administration Master of Financial Analysis and Master of Professional Accounting Master of Health Information Management Master of Information Systems Management Master of Information Technology Master of Information Technology (Computer Networks) Master of International Development Master of Management (Corporate Governance and Risk) Master of Management (Human Resource Management) Master of Management (Project Management) Master of Marketing Master of Marketing Management Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Orthoptics Master of Physiotherapy Practice Master of Podiatric Practice Master of Professional Accounting Master of Professional Accounting (Business Analytics) Master of Professional Accounting (Information Systems Management) Master of Public Health Master of Social Work Master of Special Education Master of Speech Pathology Master of Teaching (P - 12) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages Master of Teaching English to Speakers of Other Languages (TESOL) 29 Macquarie University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Accounting (Professional) Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Engineering Master of Environmental Planning Master of Geoscience Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Special Education Master of Speech and Language Pathology Master of Surgery Master of Teaching (Birth to Five Years) 30 Melbourne Institute for Experiential and Creative Arts Therapy Master of Arts in Experiential and Creative Arts Practice Master of Therapeutic Arts Practice 31 Melbourne Institute of Technology Master of Networking Master of Professional Accounting Master of Professional Accounting (MPA) 32 Melbourne Polytechnic Master of Professional and Practicing Accounting 33 Monash University Doctor of Medicine Juris Doctor Master of Actuarial Studies Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Radiations Master of Nursing Practice Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Counselling) Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching in Early Years Education Master of Teaching in Early Years and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) 34 Moore Theological College Master of Arts (Theology) 35 Morling College Ltd Master of Counselling Master of Teaching (Secondary) 36 Murdoch University Doctor of Veterinary Medicine Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Counselling Master of Development Studies Master of Divinity Master of International Affairs Master of International Affairs and Security Master of Professional Accounting Master of Protected Area Management Master of Teaching (Primary) 37 Perth Bible College Master of Theological Ministry 38 Queensland University of Technology Master of Applied Science (Medical Physics) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Professional Accounting) Advanced Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Career Development) Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (School Guidance and Counselling (Career)) Master of Education (Teacher-Librarianship) Master of Information Management Master of Information Science (Information Management) Master of Information Science (Library and Information Practice) Master of Information Technology (Information Management) Master of Information Technology (Library and Information Science) Master of Nurse Practitioner Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 39 RMIT University Juris Doctor Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Applied Science (Geospatial Information) Master of Applied Science (Information Security & Assurance) Master of Applied Science (Statistics and Operations Research) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Biotechnology (Clinical Microbiology) Master of Business Information Technology Master of Business (Information Technology) Master of Business (Logistics Management) Master of Clinical Chiropractic Master of Clinical Psychology Master of Commerce Master of Communication (Advertising) Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Engineering (Transport Systems Engineering) Master of Environmental Science and Technology Master of Finance Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of International Urban and Environmental Development Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Medical Radiations Master of Osteopathy Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Psychology Master of Public Policy Master of Social Science (Criminal Justice Administration) Master of Social Science (Environment and Planning) Master of Social Science (International Development) Master of Social Science (International Urban and Environmental Management) Master of Social Science (Policy and Human Services) Master of Social Science (Translating and Interpreting Studies) Master of Social Work Master of Statistics and Operations Research Master of Statistics (Business) Master of Strategic Procurement Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Technology (Internet and Web Computing) Master of Translating and Interpreting Master of Urban Planning and Environment 40 Southern Cross University Master of Clinical Exercise Physiology Master of Clinical Science (Breast Cancer Nursing) Master of Clinical Science (Cardiac Nursing) Master of Clinical Science (Cardiothoracic Nursing) Master of Clinical Science (Drug and Alcohol Studies) Master of Clinical Science (Emergency Nursing) Master of Clinical Science (Intensive Care Nursing) Master of Clinical Science (Mental Health Nursing) Master of Clinical Science (Neuroscience Nursing) Master of Clinical Science (Perioperative Nurse - Surgeon's Assistant) Master of Clinical Science (Perioperative Nursing) Master of Forest Science and Management Master of Marine Science and Management Master of Osteopathic Medicine Master of Professional Accounting Master of Social Work (Professional Qualifying) Master of Teaching 41 Swinburne University of Technology Master of Commerce (Human Resource Management) Master of Dietetics Master of Information Technology Master of Information Technology Project Management Master of Occupational Therapy Master of Practising Accounting Master of Professional Accounting Master of Professional Accounting Global Leadership Program Master of Professional Accounting - Leadership Master of Psychology (Clinical Psychology) Master of Psychology (Counselling Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Technology (Information Technology) 42 Sydney College of Divinity Master of Divinity Master of Divinity (Korean) Master of Theology Master of Theology (Korean) 43 Tabor Adelaide Master of Counselling Practice Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) 44 Top Education Institute Group Pty Ltd Master of Professional Accounting 45 University of Adelaide Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Curatorial and Museum Studies) Master of Arts (Studies in Art History) Master of Clinical Nursing Master of Commerce (Accounting) Master of Construction Management Master of Counselling and Psychotherapy Master of Information Technology Master of Landscape Architecture Master of Occupational Health and Safety Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching 46 University of Ballarat Master of Business Information Systems Master of Commerce (Professional Accounting) Master of Education Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Information Systems Master of Information Systems (e-Commerce Security) Master of Information Technology Master of Information Technology Studies Master of Professional Accounting Master of Psychology Master of Psychology Clinical Master of Social Work (Qualifying) 47 University of Canberra Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Teaching Master of Technology Master of Urban and Regional Planning 48 University of Divinity Master of Arts (Theology) Master of Divinity Master of Theological Studies Master of Theology (Coursework) 49 University of Melbourne Doctor of Dental Surgery Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Science Master of Agricultural Sciences Master of Animal Science Master of Applied Commerce (Accounting) Master of Architecture Master of Arts (Cultural Material Conservation) Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Clinical Audiology Master of Construction Management Master of Cultural Material Conservation Master of Education (Language Intervention and Hearing Impairment) Master of Education (Special Education, Inclusion and Early Intervention) Master of Education (Specific Learning Difficulties) Master of Educational Psychology Master of Engineering Master of Engineering (Biochemical) Master of Engineering (Biomedical) Master of Engineering (Chemical) Master of Engineering (Civil) Master of Engineering (Electrical) Master of Engineering (Environmental) Master of Engineering (Mechanical) Master of Engineering (Mechatronics) Master of Engineering (Software) Master of Engineering (Spatial) Master of Engineering (Structural) Master of Environment Master of Food and Packaging Innovation Master of Food Science Master of Forest Ecosystem Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Music Therapy (by course-work) Master of Nursing Science Master of Professional Accounting Master of Property Master of Psychology Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Public Health Master of Science Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Biotechnology) Master of Science (Botany) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Genetics) Master of Science (Geography) Master of Science (Information Systems) Master of Science (Management Science) Master of Science (Math and Stats) Master of Science (Physics) Master of Science (Vision Science) Master of Science (Zoology) Master of Social Work Master of Spatial Information Science Master of Speech Pathology Master of Teaching Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Translation Master of Urban Analytics Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning Master of Wine Technology and Viticulture 50 University of New England Doctor of Medicine Juris Doctor Master of Applied Linguistics (TESOL) Master of Education (Special Education) Master of Environmental Management Master of Environmental Science Master of Environmental Science and Management Master of Nursing Practice Master of Nursing Practice (pre-registration) Master of Professional Accounting Master of Professional Accounting and Business Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 51 University of New South Wales Doctor of Medicine Juris Doctor Master of Actuarial Studies Master of Architecture Master of Arts (Extension) Interpreting and Translation Master in Arts in Interpreting and Translation Studies Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Banking) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Financial Planning Master of Health Management Master of Information Technology Master of International Public Health Master of Interpreting Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Psychology (Organisational) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting 52 University of Newcastle Doctor of Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Mental Health Nursing (Nurse Practitioner) Master of Nursing (Nurse Practitioner) Master of Pharmacy Master of Professional Accounting Master of Public Health Master of Special Education Master of Teaching (Primary) Master of Teaching (Secondary) 53 University of Notre Dame Doctor of Medicine, Fremantle Campus Doctor of Medicine, Sydney Campus Master of Arts (Theology) Master of Counselling Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching Conversion (K-7), Broome Campus Master of Teaching Conversion (Primary) 54 University of Queensland Doctor of Medicine (MD) Juris Doctor Master of Agricultural Science (32) Master of Animal Science Master of Applied Psychology Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Chinese Translation and Interpreting (advanced) Master of Arts in Japanese Interpreting and Translation Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance and Counselling) Master of Epidemiology Master of Exercise Science Master of International Public Health (#16 or #24) Master of Mental Health (Art Therapy) Master of Music Therapy Master of Nurse Practitioner Studies Master of Nursing Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physician Assistant Studies Master of Physiotherapy Studies Master of Psychology Master of Public Health (#16 or #24) Master of Rural Development (#24 or #32) Master of Social Work Studies Master of Speech Pathology Studies Master of Sport and Exercise Psychology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 55 University of South Australia Master of Architecture Master of Dietetics Master of Information Communication and Technology Management (Enterprise Systems) Master of Information Technology (Business Intelligence) Master of Information Technology (Enterprise Management) Master of Information Technology (Networks and Security) Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Graduate Entry) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Middle) Master of Teaching (Secondary) Master of Urban and Regional Planning 56 University of Southern Queensland Juris Doctor Master of Business (Applied Finance) Master of Business (Personal Financial Planning) Master of Computing Technology Master of Computing Technology (Extended) Master of Education Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Information Systems (Extended) Master of Learning and Teaching Master of Professional Accounting Master of Professional Accounting (Extended) Master of Professional Psychology Master of Psychology (Clinical) 57 University of Sydney Doctor of Dental Medicine Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Clinical Vision Sciences Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Education (Special Education) Master of Exercise Physiology Master of Film and Digital Image Master of Genetic Counselling Master of Health Informatics Master of Information Technology Master of Interactive and Digital Media Master of International Public Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Medicine (Psychotherapy) Master of Nuclear Medicine Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Radiation Therapy Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies 58 University of Tasmania Master of Antarctic Science Master of Applied Science (Agricultural Science) Master of Applied Science (Microbiology) Master of Architecture Master of Architecture (Hons) Master of Business Administration (Professional Accounting) Master of Counselling Master of Economic Geology Master of Forestry Master of Marine and Antarctic Science Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Rehabilitation Counselling Master of Social Work (MSW or R7N) Master of Teaching 59 University of Technology, Sydney Juris Doctor Juris Doctor Graduate Certificate in Professional Legal Practice Master of Applied Linguistics and TESOL Master of Architecture Master of Arts in Music Therapy Master of Arts in Teaching English to Speakers of Other Languages (TESOL) Master of Clinical Psychology Master of Finance Master of Industrial Property Master of Information Technology Master of Intellectual Property Master of Marketing Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Strategic Supply Chain Management Master of Teaching in Secondary Education 60 University of the Sunshine Coast Master of Counselling Master of Health Promotion Master of International Development Master of Midwifery Master of Professional Accounting Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Regional and Urban Planning Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 61 University of Western Australia Doctor of Dental Medicine Doctor of Medicine Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Geographic Information Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Nursing Science Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Accounting (Advanced) Master of Professional Engineering Master of Psychology (Clinical Psychology) Master of Psychology (Industrial and Organisational Psychology) Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning 62 University of Wollongong Doctor of Medicine Master of Applied Finance Master of Applied Finance (Banking/Investing/Managing) Master of Business Master of Business (Financial Management) Master of Clinical Exercise Physiology Master of Commerce (Finance) Master of Computer Studies Master of Education (Special Education) Master of Information Technology Master of Information Technology Studies Master of Information Technology Studies Advanced Master of Medical Radiation Physics Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Exercise Rehabilitation) Master of Science (Medical Radiation Physics) Master of Science (Nutrition and Dietetics) Master of Science (Occupational Health and Safety) Master of Science (Occupational Hygiene Practice) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Work, Health and Safety 63 Victoria University Master of Applied Psychology (Clinical Psychology) Master of Applied Psychology (Community Psychology) Master of Applied Psychology (Sport Psychology) Master of Applied Science (Clinical Exercise Practice) Master of Applied Science (Exercise Rehabilitation) Master of Business (Professional Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Psychology (Clinical Psychology) Master of Science in Dietetics Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary) Master of Teaching (Secondary Education) 64 Western Sydney University (formerly known as University of Western Sydney) Master of Accountancy Master of Art Therapy Master of Chinese Medicine Master of Clinical Psychology Master of Commerce (Human Resource Management and Industrial Relations) Master of Commerce (HRM) Master of Creative Music Therapy Master of Inclusive Education Master of Interpreting and Translation Master of Nurse Practitioner (Mental Health) Master of Mental Health Nursing (Nurse Practitioner) Master of Professional Accounting Master of Professional Accounting (Advanced) Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Psychotherapy and Counselling Master of Teaching (Birth - 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Special Education Master of Urban Management and Planning Master of Arts (Christian Studies) Master of Teaching (Primary) Master of Theology Master of Clinical Exercise Physiology Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work Master of Teaching (Early Years) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) including Master of Teaching (Secondary) / Professional Practice Master of Theological Studies Master of Counselling and Psychotherapy Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Arts (Theology) Master of Divinity Master of Ministry (Extended) Master of Actuarial Studies Master of Applied Statistics Master of Archaeological Science Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Information Technology Studies Master of Legal Practice Master of Professional Accounting Master of Statistics Medicinae ac Chirurgiae Doctoranda Master of Teaching (Secondary) Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Sustainable Environments and Planning Counselling & Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Science in Public Policy and Management (MSPPM) Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Podiatry Practice Master of Professional Accounting (NGE) Master of Professional Accounting Master of Teaching Master of Teaching (Primary) Master of Teaching (Secondary) Master of Professional Accounting (MPA1, MPACC or MPAE) Master of Professional Accounting / Master of Business Administration Master of Professional Accounting (Professional Practice) Master of Psychology (Clinical) Master of Arts (Journalism) Master of Child and Adolescent Welfare Master of Clinical Exercise Physiology Master of Clinical Exercise Physiology (Rehabilitation) Master of Clinical Nursing (Nurse Practitioner) Master of Clinical Psychology Master of Communication (Journalism) Master of Education (Teacher Librarianship) Master of Engineering (Civil Systems) Master of Environmental Management Master of Exercise Science (Rehabilitation) Master of Inclusive Education Master of Information Studies Master of Information Technology Master of Information Technology (with Specialisations) Master of Professional Accounting Master of Psychology Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages Master of Architecture Master of Arts Master of Clinical Physiotherapy Master of Commerce (Information Systems) Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Financial Planning Master of Health Information Management Master of Information Management Master of Information Systems Master of Media and Communication Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Petroleum Engineering Master of Pharmacy Master of Physiotherapy Master of Psychology Master of Psychology (Professional) Master of Public Relations Master of Science (Actuarial and Financial Science) Master of Science - Geophysics Major Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) Juris Doctor Master of Accounting and International Finance Master of Applied Learning and Teaching Master of Architecture Master of Architecture (Design) Master of Architecture (Design Management) Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Dietetics Master of Education (Special Education Needs) Master of Education Teaching Languages other than English (M Ed TLOTE) Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of International Accounting Master of Landscape Architecture Master of Languages Teaching Master of Nursing Practice (Nurse Practitioner) Master of Optometry Master of Planning (Professional) Master of Professional Accounting Master of Professional Accounting / Master of Commerce Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Teaching Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) Master of Practical Theology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development Master of Computer and Network Security Master of Computer Science Master of Computer Security Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Information Security and Intelligence Master of Information Technology Master of Management Information Systems Master of Midwifery Practice Master of Network Technology Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Occupational Therapy Practice Master of Paramedical Science Master of Physiotherapy Master of Professional Accounting Master of Professional Communications (Screen Studies) Master of Professional Finance and Banking Master of Psychology Master of Screen Studies (formerly known as Wesley Institute) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Commerce (Professional Accounting) Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Information Systems Master of Information Systems (e-Commerce Security) Master of Information Technology Master of Information Technology Studies Master of Professional Accounting Master of Psychology Clinical Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor (JD) Master of Accounting Master of Archaeology Master of Audiology Master of Cultural Heritage Management Master of Information Technology Master of Maritime Archaeology Master of Nursing (Nursing Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Junior Primary/Primary) Master of Teaching (Primary R - 7) Master of Teaching (Secondary) Master of Teaching (Special Education) Master of Theological Studies Master of Accounting Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Commerce (Financial Planning) Master of Commerce (Professional Accounting) Master of Dental Technology in Prosthetics Master of Dentistry Master of Environment Master of Financial Planning (5665) Master of Financial Planning (5686/5687/5685) Master of Human Services Master of Human Services (Childhood Studies) Master of Human Services (Orientation & Mobility) Master of Human Services (Rehabilitation Counselling) Master of Information Technology Master of Nutrition & Dietetics Master of Organisational Psychology Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting (5683) Master of Public Health Master of Rehabilitation Counselling Master of Social Work (Gold Coast Campus, Logan Campus or Open Universities Australia) Master of Secondary Teaching Master of Special Education Master of Special Needs and Intervention Education Master of Speech Pathology Master of Teaching (Primary) Master of Urban and Environmental Planning Master of Guidance and Counselling Master of Information Technology Master of Nursing (Nurse Practitioner) Master of Pharmaceutical Public Health Master of Planning and Urban Development Master of Professional Accounting Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Rehabilitation (Occupational Therapy) Master of Rehabilitation (Physiotherapy) Master of Rehabilitation (Speech Pathology) Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) Master of Tropical Urban and Regional Planning (formerly known as Bradford College Pty Limited) Master of Accounting Studies Master of Professional Accounting Master of Professional Accounting Master of Accounting and Financial Management Master of Art Therapy Master of Business Analytics Master of Business Information Management and Systems Master of Chemical Sciences Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Prosthetics and Orthotics Master of Clinical Psychology Master of Community Planning and Development Master of Dentistry Master of Dietetic Practice Master of Exercise Physiology Master of Financial Analysis Master of Financial Analysis (Financial Planning) Master of Financial Analysis (Financial Risk Management) Master of Financial Analysis (Investment) Master of Financial Analysis and Master of Business Administration Master of Financial Analysis and Master of Professional Accounting Master of Health Information Management Master of Information Systems Management Master of Information Technology Master of Information Technology (Computer Networks) Master of International Development Master of Management (Corporate Governance and Risk) Master of Management (Human Resource Management) Master of Management (Project Management) Master of Marketing Master of Marketing Management Master of Nanotechnology Master of Nursing (Nurse Practitioner) Master of Occupational Therapy Practice Master of Orthoptics Master of Physiotherapy Practice Master of Podiatric Practice Master of Professional Accounting Master of Professional Accounting (Business Analytics) Master of Professional Accounting (Information Systems Management) Master of Public Health Master of Social Work Master of Special Education Master of Speech Pathology Master of Teaching (P - 12) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching English to Speakers of Other Languages Master of Teaching English to Speakers of Other Languages (TESOL) Doctor of Physiotherapy Juris Doctor Master of Accounting Master of Accounting (Professional) Master of Actuarial Practice Master of Biotechnology Master of Biotechnology and Business Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Engineering Master of Environmental Planning Master of Geoscience Master of Information Technology Master of Organisational Psychology Master of Planning Master of Professional Psychology Master of Public Health Master of Radiopharmaceutical Science Master of Special Education Master of Speech and Language Pathology Master of Surgery Master of Teaching (Birth to Five Years) Master of Therapeutic Arts Practice Master of Professional Accounting Master of Professional Accounting (MPA) Juris Doctor Master of Actuarial Studies Master of Architecture Master of Business Information Systems Master of Clinical Embryology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Radiations Master of Nursing Practice Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Counselling) Master of Public Health Master of Radiation Therapy Master of Social Work Master of Social Work (Qualifying) Master of Teaching in Early Years Education Master of Teaching in Early Years and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL (Teaching English to Speakers of Other Languages) Master of Teaching (Secondary) Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Counselling Master of Development Studies Master of Divinity Master of International Affairs Master of International Affairs and Security Master of Professional Accounting Master of Protected Area Management Master of Teaching (Primary) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Professional Accounting) Advanced Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Career Development) Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Education (School Guidance and Counselling (Career)) Master of Education (Teacher-Librarianship) Master of Information Management Master of Information Science (Information Management) Master of Information Science (Library and Information Practice) Master of Information Technology (Information Management) Master of Information Technology (Library and Information Science) Master of Nurse Practitioner Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Applied Science (Chinese Herbal Medicine) Master of Applied Science (Geospatial Information) Master of Applied Science (Information Security & Assurance) Master of Applied Science (Statistics and Operations Research) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Biotechnology (Clinical Microbiology) Master of Business Information Technology Master of Business (Information Technology) Master of Business (Logistics Management) Master of Clinical Chiropractic Master of Clinical Psychology Master of Commerce Master of Communication (Advertising) Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Engineering (Transport Systems Engineering) Master of Environmental Science and Technology Master of Finance Master of Geospatial Science Master of Information Management Master of Information Technology Master of International Development Master of International Urban and Environmental Development Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Medical Physics Master of Medical Radiations Master of Osteopathy Master of Professional Accounting Master of Professional Accounting (CPA Australia Extension) Master of Project Management Master of Property Master of Psychology Master of Public Policy Master of Social Science (Criminal Justice Administration) Master of Social Science (Environment and Planning) Master of Social Science (International Development) Master of Social Science (International Urban and Environmental Management) Master of Social Science (Policy and Human Services) Master of Social Science (Translating and Interpreting Studies) Master of Social Work Master of Statistics and Operations Research Master of Statistics (Business) Master of Strategic Procurement Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Technology (Internet and Web Computing) Master of Translating and Interpreting Master of Urban Planning and Environment Master of Clinical Science (Breast Cancer Nursing) Master of Clinical Science (Cardiac Nursing) Master of Clinical Science (Cardiothoracic Nursing) Master of Clinical Science (Drug and Alcohol Studies) Master of Clinical Science (Emergency Nursing) Master of Clinical Science (Intensive Care Nursing) Master of Clinical Science (Mental Health Nursing) Master of Clinical Science (Neuroscience Nursing) Master of Clinical Science (Perioperative Nurse - Surgeon's Assistant) Master of Clinical Science (Perioperative Nursing) Master of Forest Science and Management Master of Marine Science and Management Master of Osteopathic Medicine Master of Professional Accounting Master of Social Work (Professional Qualifying) Master of Teaching Master of Dietetics Master of Information Technology Master of Information Technology Project Management Master of Occupational Therapy Master of Practising Accounting Master of Professional Accounting Master of Professional Accounting Global Leadership Program Master of Professional Accounting - Leadership Master of Psychology (Clinical Psychology) Master of Psychology (Counselling Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Technology (Information Technology) Master of Divinity (Korean) Master of Theology Master of Theology (Korean) Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Curatorial and Museum Studies) Master of Arts (Studies in Art History) Master of Clinical Nursing Master of Commerce (Accounting) Master of Construction Management Master of Counselling and Psychotherapy Master of Information Technology Master of Landscape Architecture Master of Occupational Health and Safety Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching Master of Commerce (Professional Accounting) Master of Education Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Information Systems Master of Information Systems (e-Commerce Security) Master of Information Technology Master of Information Technology Studies Master of Professional Accounting Master of Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Teaching Master of Technology Master of Urban and Regional Planning Master of Divinity Master of Theological Studies Master of Theology (Coursework) Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Science Master of Agricultural Sciences Master of Animal Science Master of Applied Commerce (Accounting) Master of Architecture Master of Arts (Cultural Material Conservation) Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Clinical Audiology Master of Construction Management Master of Cultural Material Conservation Master of Education (Language Intervention and Hearing Impairment) Master of Education (Special Education, Inclusion and Early Intervention) Master of Education (Specific Learning Difficulties) Master of Educational Psychology Master of Engineering Master of Engineering (Biochemical) Master of Engineering (Biomedical) Master of Engineering (Chemical) Master of Engineering (Civil) Master of Engineering (Electrical) Master of Engineering (Environmental) Master of Engineering (Mechanical) Master of Engineering (Mechatronics) Master of Engineering (Software) Master of Engineering (Spatial) Master of Engineering (Structural) Master of Environment Master of Food and Packaging Innovation Master of Food Science Master of Forest Ecosystem Science Master of Genetic Counselling Master of Geography Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Music Therapy (by course-work) Master of Nursing Science Master of Professional Accounting Master of Property Master of Psychology Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Public Health Master of Science Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Biotechnology) Master of Science (Botany) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Genetics) Master of Science (Geography) Master of Science (Information Systems) Master of Science (Management Science) Master of Science (Math and Stats) Master of Science (Physics) Master of Science (Vision Science) Master of Science (Zoology) Master of Social Work Master of Spatial Information Science Master of Speech Pathology Master of Teaching Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Translation Master of Urban Analytics Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning Master of Wine Technology and Viticulture Juris Doctor Master of Applied Linguistics (TESOL) Master of Education (Special Education) Master of Environmental Management Master of Environmental Science Master of Environmental Science and Management Master of Nursing Practice Master of Nursing Practice (pre-registration) Master of Professional Accounting Master of Professional Accounting and Business Master of Professional Psychology Master of Psychology (Clinical) Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Juris Doctor Master of Actuarial Studies Master of Architecture Master of Arts (Extension) Interpreting and Translation Master in Arts in Interpreting and Translation Studies Master of Biomedical Engineering Master of City Planning Master of Clinical Optometry Master of Commerce (Banking) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Financial Planning Master of Health Management Master of Information Technology Master of International Public Health Master of Interpreting Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Psychology (Organisational) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting Juris Doctor Master of Architecture Master of Clinical Psychology Master of Mental Health Nursing (Nurse Practitioner) Master of Nursing (Nurse Practitioner) Master of Pharmacy Master of Professional Accounting Master of Public Health Master of Special Education Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine, Sydney Campus Master of Arts (Theology) Master of Counselling Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching Conversion (K-7), Broome Campus Master of Teaching Conversion (Primary) Juris Doctor Master of Agricultural Science (32) Master of Animal Science Master of Applied Psychology Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Chinese Translation and Interpreting (advanced) Master of Arts in Japanese Interpreting and Translation Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance and Counselling) Master of Epidemiology Master of Exercise Science Master of International Public Health (#16 or #24) Master of Mental Health (Art Therapy) Master of Music Therapy Master of Nurse Practitioner Studies Master of Nursing Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physician Assistant Studies Master of Physiotherapy Studies Master of Psychology Master of Public Health (#16 or #24) Master of Rural Development (#24 or #32) Master of Social Work Studies Master of Speech Pathology Studies Master of Sport and Exercise Psychology Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Dietetics Master of Information Communication and Technology Management (Enterprise Systems) Master of Information Technology (Business Intelligence) Master of Information Technology (Enterprise Management) Master of Information Technology (Networks and Security) Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Graduate Entry) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Surveying Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Middle) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Business (Applied Finance) Master of Business (Personal Financial Planning) Master of Computing Technology Master of Computing Technology (Extended) Master of Education Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Engineering Science Master of Information Systems Master of Information Systems (Extended) Master of Learning and Teaching Master of Professional Accounting Master of Professional Accounting (Extended) Master of Professional Psychology Master of Psychology (Clinical) Doctor of Medicine Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Clinical Vision Sciences Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Education (Special Education) Master of Exercise Physiology Master of Film and Digital Image Master of Genetic Counselling Master of Health Informatics Master of Information Technology Master of Interactive and Digital Media Master of International Public Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Medicine (Psychotherapy) Master of Nuclear Medicine Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Professional Engineering Master of Public Health Master of Radiation Therapy Master of Rehabilitation Counselling Master of Science in Medicine (Clinical Epidemiology) Master of Science in Medicine (Psychotherapy) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies Master of Applied Science (Agricultural Science) Master of Applied Science (Microbiology) Master of Architecture Master of Architecture (Hons) Master of Business Administration (Professional Accounting) Master of Counselling Master of Economic Geology Master of Forestry Master of Marine and Antarctic Science Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Rehabilitation Counselling Master of Social Work (MSW or R7N) Master of Teaching Juris Doctor Graduate Certificate in Professional Legal Practice Master of Applied Linguistics and TESOL Master of Architecture Master of Arts in Music Therapy Master of Arts in Teaching English to Speakers of Other Languages (TESOL) Master of Clinical Psychology Master of Finance Master of Industrial Property Master of Information Technology Master of Intellectual Property Master of Marketing Master of Nurse Practitioner Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Strategic Supply Chain Management Master of Teaching in Secondary Education Master of Health Promotion Master of International Development Master of Midwifery Master of Professional Accounting Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Regional and Urban Planning Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) Doctor of Medicine Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Pathology Master of Environmental Science Master of Geographic Information Science Master of Health Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Nursing Science Master of Pharmacy Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Accounting (Advanced) Master of Professional Engineering Master of Psychology (Clinical Psychology) Master of Psychology (Industrial and Organisational Psychology) Master of Public Health Master of Social Work (By Coursework) Master of Teaching Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning Master of Applied Finance Master of Applied Finance (Banking/Investing/Managing) Master of Business Master of Business (Financial Management) Master of Clinical Exercise Physiology Master of Commerce (Finance) Master of Computer Studies Master of Education (Special Education) Master of Information Technology Master of Information Technology Studies Master of Information Technology Studies Advanced Master of Medical Radiation Physics Master of Nursing (Mental Health) Master of Nutrition and Dietetics Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Exercise Rehabilitation) Master of Science (Medical Radiation Physics) Master of Science (Nutrition and Dietetics) Master of Science (Occupational Health and Safety) Master of Science (Occupational Hygiene Practice) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Work, Health and Safety Master of Applied Psychology (Community Psychology) Master of Applied Psychology (Sport Psychology) Master of Applied Science (Clinical Exercise Practice) Master of Applied Science (Exercise Rehabilitation) Master of Business (Professional Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Health Science (Osteopathy) Master of Psychology (Clinical Psychology) Master of Science in Dietetics Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary) Master of Teaching (Secondary Education) Master of Art Therapy Master of Chinese Medicine Master of Clinical Psychology Master of Commerce (Human Resource Management and Industrial Relations) Master of Commerce (HRM) Master of Creative Music Therapy Master of Inclusive Education Master of Interpreting and Translation Master of Nurse Practitioner (Mental Health) Master of Mental Health Nursing (Nurse Practitioner) Master of Professional Accounting Master of Professional Accounting (Advanced) Master of Professional Psychology Master of Psychology (Clinical Psychology) Master of Psychotherapy and Counselling Master of Teaching (Birth - 5 years, Birth - 12 years) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Special Education Master of Urban Management and Planning Name Registration Commencement Application, saving and transitional provisions Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2) 26 November 2009 27 November 2009 Student Assistance (Education Institutions and Courses) Amendment Determination 2010 (No. 1) 1 October 2010 2 October 2010 Student Assistance (Education Institutions and Courses) Amendment Determination 2010 (No. 2) 23 December 2010 24 December 2010 Student Assistance (Education Institutions and Courses) Amendment Determination 2011 (No. 1) 19 August 2011 20 August 2011 Student Assistance (Education Institutions and Courses) Amendment Determination 2011 (No. 2) 4 January 2012 5 January 2012 Student Assistance (Education Institutions and Courses) Amendment Determination 2012 (No. 1) 24 December 2012 25 December 2012 Student Assistance (Education Institutions and Courses) Amendment Determination 2013 (No. 1) 12 December 2012 13 December 2012 Student Assistance (Education Institutions and Courses) Amendment Determination 2014 (No. 1) 19 June 2014 1 July 2014 Student Assistance (Education Institutions and Courses) Amendment Determination 2014 (No. 2) 17 December 2014 18 December 2014 Student Assistance (Education Institutions and Courses) Amendment Determination 2015 (No. 1) 18 March 2015 18 December 2014 Student Assistance (Education Institutions and Courses) Amendment Determination 2015 (No. 2) 24 December 2015 1 January 2016 Student Assistance (Education Institutions and Courses) Amendment Determination 2016 (No. 1) 9 September 2016 10 September 2016 Student Assistance (Education Institutions and Courses) Amendment Determination 2017 (No. 1) 17 March 2017 18 March 2017 Student Assistance (Education Institutions and Courses) Determination 2017 (No. 2) 7 August 2017 1 May 2017 13 October 2017 1 January 2018 Student Assistance Amendment (Education Institutions and Courses) Amendment Determination 2018 27 June 2018 ( F2018L00910 ) 28 June 2018 (Education Institutions and Courses) Amendment Determination 2014 (No. 1) Provision affected How affected Section 4 Section 10 Section 11 Schedule 1 Schedule 2 Schedule 3 am. F2014L00747 ; F2017L01347 am. F2017L01347 ad. F2017L01347 am. F2014L00747 rs. F2014L00747 ; F2017L01347 am. F2017L00994 ; rs. 2010 F2010L02575 ; rs. 2010 F2010L03413 ; rs. 2011 F2011L01693 ; rs. 2012 F2012L00004 ; rs F2012L02588 ; rs. F2013L02081 ; rs. F2014L00747 ; rs. F2014L01733 ; rs. F2015L00318 ; rs. F2015L02121 ; rs. F2016L01409 ; rs. F2017L00245 ; rs. F2018L00910 Section 10 Section 11 Schedule 1 Schedule 2 Schedule 3 am. F2017L01347 ad. F2017L01347 am. F2014L00747 rs. F2014L00747 ; F2017L01347 am. F2017L00994 ; rs. 2010 F2010L02575 ; rs. 2010 F2010L03413 ; rs. 2011 F2011L01693 ; rs. 2012 F2012L00004 ; rs F2012L02588 ; rs. F2013L02081 ; rs. F2014L00747 ; rs. F2014L01733 ; rs. F2015L00318 ; rs. F2015L02121 ; rs. F2016L01409 ; rs. F2017L00245 ; rs. F2018L00910", "Related_Explanatory_Statements": "Education 2009/2 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20092/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2008/1", "Title": "Student Assistance (Education Institutions and Courses) Determination 2008 (No. 1)", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2008", "Date_of_Issue": "30 October 2008", "Signatory": "Julia Elileen Gillard Minister for Education", "Registration_Number": "F2008L04305", "Registration_Date": "17 November 2008", "Body": "1 Name of Determination: This Determination is the Student Assistance (Education Institutions and Courses) Determination 2008 (No. 1). | 2 Commencement: This Determination commences on the day after it is registered. | 3 Revocation: Determination No. 2007/1 - Determination of Education Institutions and Courses under subsections 3(1) and 5D(1) of the Student Assistance Act 1973 is revoked. | 4 Definitions: In this Determination: accredited higher education course means a course that is: (a) accredited as a higher education course by an authority responsible for the accreditation of higher education courses in a State or Territory; or (b) if a higher education institution is authorised by a law of the Commonwealth or a law of the State or Territory in which the institution is located to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. accredited secondary course means a course accredited as a secondary course by the State or Territory authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted. accredited vocational education and training course means a course accredited as a vocational education and training course by: (a) the authority responsible for the accreditation of vocational education and training courses in the State or Territory in which the course is conducted; or (b) if the State or Territory in which the course is conducted recognises the accreditation of vocational education and training courses in another State or Territory - the authority responsible for the accreditation of vocational education and training courses in that other State or Territory. Act means the Student Assistance Act 1973. AQF means the Australian Qualifications Framework guidelines. AQTF means the Australian Quality Training Framework. Australian Apprenticeships Access Programme means the program of that name funded by the Department of Education, Employment and Workplace Relations. bridging study for overseas-trained professionals means the occupation-related subjects, course, tuition or training program that: (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. course of combined studies means a vocational education and training course that: (a) consists of modules from two or more separate vocational education and training programs; and (b) leads to an award of an AQF qualification or a Statement of Attainment. endorsed training package means a training package listed on the National Training Information Service website of the Department of Education, Employment and Workplace Relations. Note The website is www.ntis.gov.au. ESL course means a course of instruction in English as a second language. integrated undergraduate or postgraduate course means a course leading to a Masters degree accreditation where: (a) an accredited tertiary qualification other than a Masters degree or PhD must be an available outcome for students undertaking the course; and (b) the course is not described as a Masters course but it may be converted into a Masters course. Masters qualifying course means a bridging course that gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course. Open Learning means a program of assessment based on study provided through Open Universities Australia Pty Ltd (ACN 053 431 888) trading as Open Universities Australia. preparatory course means: (a) an accredited vocational education and training course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). pre-vocational course means a course designed to assist people to gain entry to a specific related accredited vocational education and training program or an Australian Apprenticeship, and includes an Australian Apprenticeships Access Programme. registered training organisation means an organisation that is registered by the relevant State or Territory training recognition authority in accordance with the Australian Quality Training Framework to provide one or more vocational education and training programs. special school means an institution located in Australia that is conducted primarily for students with a disability and is: (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. vocational education and training program means: (a) an accredited vocational education and training course; or (b) a sequence of training consisting of one or more subjects or modules where each subject or module is from an accredited vocational education and training course; or (c) a structured approach to the development and attainment of competencies for a particular AQF qualification specified in an endorsed training package. (a) accredited as a higher education course by an authority responsible for the accreditation of higher education courses in a State or Territory; or (b) if a higher education institution is authorised by a law of the Commonwealth or a law of the State or Territory in which the institution is located to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution. (a) the authority responsible for the accreditation of vocational education and training courses in the State or Territory in which the course is conducted; or (b) if the State or Territory in which the course is conducted recognises the accreditation of vocational education and training courses in another State or Territory - the authority responsible for the accreditation of vocational education and training courses in that other State or Territory. (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. (a) consists of modules from two or more separate vocational education and training programs; and (b) leads to an award of an AQF qualification or a Statement of Attainment. (a) an accredited tertiary qualification other than a Masters degree or PhD must be an available outcome for students undertaking the course; and (b) the course is not described as a Masters course but it may be converted into a Masters course. (a) an accredited vocational education and training course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. (a) an accredited vocational education and training course; or (b) a sequence of training consisting of one or more subjects or modules where each subject or module is from an accredited vocational education and training course; or (c) a structured approach to the development and attainment of competencies for a particular AQF qualification specified in an endorsed training package. | 5 Higher education institutions: For the definition of higher education institution in subsection 3 (1) of the Act, the following are to be regarded as higher education institutions for the purposes of the Act: (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered by the relevant State or Territory higher education recognition authority as a higher education institution. (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered by the relevant State or Territory higher education recognition authority as a higher education institution. | 6 Secondary schools: For the definition of secondary school in subsection 3 (1) of the Act, the following are to be regarded as secondary schools for the purposes of the Act: (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. | 7 Technical and further education institutions: For the definition of technical and further education institution in subsection 3 (1) of the Act, registered training organisations are to be regarded as technical and further education institutions for the purposes of the Act. | 8 Other education institutions: For paragraph (d) of the definition of education institution in subsection 3 (1) of the Act, special schools are to be regarded as education institutions for the purposes of the Act. | 9 Secondary courses: For paragraph 5D (1) (a) of the Act, a secondary course is a course: (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; and (ii) accredited vocational education and training course subjects. (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; and (ii) accredited vocational education and training course subjects. (i) accredited secondary course subjects; and (ii) accredited vocational education and training course subjects. | 10 Tertiary courses: (1) For paragraph 5D (1) (a) of the Act, a tertiary course is a course specified in Column 1 of the table in Schedule 2 to this instrument that is provided by an education institution specified for that course in Column 2 of that table. (2) However, a course accredited at Masters or Doctorate level offered by a higher education institution, whether it forms a part or the whole of an integrated undergraduate or postgraduate course, is not a tertiary course unless the course is specified in Schedule 3. (section 9) Column 1 - Course Column 2 - Education institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL Course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school School-based apprenticeship or traineeship Secondary school International Baccalaureate Secondary school Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school (section 10) Column 1 - Course Column 2 - Education institution Pre-vocational course Registered training organisation ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course A vocational education and training program that is not a secondary course specified in Schedule 1 Higher education institution Registered training organisation Course of combined studies Registered training organisation Undergraduate or postgraduate accredited higher education course which is at the level of: (a) associate degree; (b) associate diploma; (c) diploma; (d) advanced diploma; (e) Bachelor degree; (f) bridging study for overseas-trained professionals; (g) graduate entry Bachelor degree; (h) graduate certificate; (i) graduate diploma; (j) Masters qualifying course; or (k) a course that: (i) leads to two of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3). Higher education institution Registered training organisation Open Learning Higher education institution participating in the Open Learning program Registered training organisation participating in the Open Learning program Integrated undergraduate/postgraduate course Higher education institution A course consisting of concurrent study in an accredited higher education course and a vocational education and training program that: (a) leads to the award of a separate qualification at each institution; and (b) is classified in each institution's handbook as a combined course. Higher education institution Registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course Registered training organisation (a) associate degree; (b) associate diploma; (c) diploma; (d) advanced diploma; (e) Bachelor degree; (f) bridging study for overseas-trained professionals; (g) graduate entry Bachelor degree; (h) graduate certificate; (i) graduate diploma; (j) Masters qualifying course; or (k) a course that: (i) leads to two of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3). (i) leads to two of the above qualifications; and (ii) is identified as a combined course in the institution's handbooks; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3). Registered training organisation Registered training organisation participating in the Open Learning program (a) leads to the award of a separate qualification at each institution; and (b) is classified in each institution's handbook as a combined course. Registered training organisation (subsection 10(2)) Column 1 - Education institution Column 2 - Course Australian Catholic University Master of Business Administration (Accounting) Master of Psychology Master of Teaching (Primary) Australian College of Theology Council Limited Master of Divinity Australian National University Juris Doctor Master of Actuarial Studies Master of Applied Statistics Master of Clinical Psychology Master of Forestry Master of Professional Accounting Master of Business Information Systems Master of Information Technology Studies Master of Environmental Management and Development Bond University Juris Doctor Master of Accounting Master of Property Valuation Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Urban Development & Sustainability (Construction & Quantity Surveying) Master of Information Technology (Professional) Master of Information Technology Cairnmillar Institute School of Counselling & Psychotherapy Master of Psychotherapy Central Queensland University Master of Information Systems Master of Information Technology Master of Professional Accounting (CG27) Master of Professional Accounting (CG28) Charles Darwin University Master of Accounting Master of Professional Accounting Master of Professional Accounting/Master of Business Administration Charles Sturt University Master of Applied Science (Library and Information Management) Master of Applied Science (Teacher Librarianship) Master of Arts (Journalism) Master of Education (Teacher Librarianship) Master of Environmental Management Master of Psychology Master of Social Work Master of Teaching (Primary) Master of Exercise Science (Rehabilitation) Curtin University of Technology Master of Accounting Master of Architecture Master of Engineering Science and Renewable Energy Electrical Power Systems Master of Engineering Science in Electrical Utility Engineering Master of Environmental Health Master of Financial Planning Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Physiotherapy Master of Psychology Master of Public Relations Master of Urban and Regional Planning Master of Medical Imaging Science Master of Medical Sonography Master of Petroleum Engineering Deakin University Master of Architecture Master of Architecture (Design) Master of Dietetics Master of Education (Special Education Needs) Master of Psychology (Clinical) Master of Psychology (Industrial and Organisational) Master of Nursing Practice (Nurse Practitioner) Master of Professional Accounting Master of Commerce Master of Professional Accounting/Master of Commerce Edith Cowan University Master of Psychology Master of Professional Accounting Master of Management Information Systems Master of Professional Finance and Banking Flinders University of South Australia Master of Audiology Master of Information Technology (Computing) Master of Nutrition and Dietetics Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Accounting Master of Archaeology Master of Cultural Heritage Management Master of Nursing (Nursing Practitioner) Master of Teaching (Early Childhood) Master of Teaching (Junior Primary/Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) Master of Theological Studies Griffith University Master of Adult and Vocational Education Master of Clinical Psychology Master of Commerce (Financial Planning) Master of Commerce (Professional Accounting) Master of Dental Technology in Prosthetics Master of Human Services (Childhood Studies) Master of Human Services (Orientation & Mobility) Master of Human Services (Rehabilitation Counselling) Master of Midwifery Master of Nutrition & Dietetics Master of Organisational Psychology Master of Pharmacy Master of Physiotherapy Master of Science in Genetic Counselling Master of Social Work, Logan Campus Master of Special Education Master of Urban and Environmental Planning Master of Advanced Practice (Mental Health Nursing) Master of Social Work, Gold Coast Campus Master of Social Work, Open Universities Australia James Cook University Master of Guidance and Counselling Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Professional Accounting La Trobe University Master of Art Therapy Master of Child, Family and Community Nursing Science Master of Clinical Neuropsychology Master of Clinical Psychology Master of Counselling Psychology Master of Nursing (Nurse Practitioner) Master of Nursing Science in Child, Family and Community Master of Occupational Therapy Practice Master of Professional Accounting Master of Public Health Master of Special Education Master of Speech Pathology Master of Information Technology (Computer Networks) Master of Information Technology Master of Teaching English as a Second or Other Language (TESOL) Master of Biomedical Engineering Macquarie University Master of Actuarial Practice Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Environmental Planning Master of Organisational Psychology Master of Podiatry Master of Speech and Language Pathology Master of Surgery Master of Teaching (Birth to Five Years) Melbourne College of Divinity Master of Divinity Master of Theological Studies Melbourne Institute of Technology Master of Professional Accounting Monash University Master of Applied Information Technology Master of Business Systems (2398) Master of Business Systems (2400) Master of Information Management and Systems Master of Laws (Juris Doctor) Master of Laws (Legal Practice Skills and Ethics) Master of Organisational Psychology Master of Professional Accounting Master of Psychology (Counselling) Master of Psychology (Educational and Developmental) Master of Business Information Systems Murdoch University Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Pharmacy Master of Professional Accounting Queensland University of Technology Master of Applied Science (Medical Physics) Master of Architecture Master of Business (Professional Accounting) Master of Business (Professional Accounting) Advanced Master of Information Management Master of Psychology (Educational and Developmental) Master of Clinical Psychology Master of Learning and Innovation (Teacher-Librarianship) RMIT University Juris Doctor Master of Architecture Master of Clinical Chiropractic Master of Osteopathy Master of Professional Accounting Master of Psychology Master of Social Work Master of Landscape Architecture Master of Social Science (Environment and Planning) Master of Business (Logistics Management) Master of Applied Science (Acupuncture) Southern Cross University Master of Forest Management Master of Midwifery Master of Osteopathy Master of Professional Accounting Master of Mental Health Swinburne University of Technology Master of Accounting Master of Technology (Information Technology) University of Adelaide Master of Architecture Master of Commerce (Accounting) Master of Information Technology Master of Landscape Architecture Master of Occupational Health and Safety Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Arts (Curatorial and Museum Studies) Master of Arts (Studies in Art History) University of Ballarat Master of Business Information Systems Master of Commerce (Professional Accounting) Master of Engineering Technology Master of Information Systems Master of Information Systems (e-Commerce Security) Master of Information Technology Master of Information Technology Studies Master of Professional Accounting Master of Psychology University of Canberra Juris Doctor Master of Architecture Master of Clinical Psychology Master of Landscape Architecture Master of Nutrition and Dietetics Master of Pharmacy Master of Physiotherapy Master of Exercise Science Master of Professional Accounting Master of Business Informatics University of Melbourne Juris Doctor Master of Applied Commerce (Accounting) Master of Architecture Master of Arts (Cultural Material Conservation)/Master of Cultural Material Conservation Master of Clinical Audiology Master of Construction Management Master of Food Science Master of Forest Ecosystem Science Master of Genetic Counselling Master of Landscape Architecture Master of Music Therapy (by course-work) Master of Nursing Science Master of Property Master of Psychology Master of Social Work Master of Teaching Master of Urban Horticulture Master of Urban Planning Master of Professional Accounting Master of Management (Accounting) Master of Educational Psychology Master of Education (Special Education, Inclusion and Early Intervention) Master of Education (Language Intervention and Hearing Impairment) Master of Education (Specific Learning Difficulties) Master of Public Health Master of Science (Biotechnology) Master of Science (Environmental Science) Master of Science (Management Science) Master of Science (Nanotechnology) Master of Information Systems University of New England Juris Doctor Master of Professional Accounting Master of Psychology (Clinical) Master of Special Education University of New South Wales Master of Actuarial Studies Master of Architecture Master of Arts in Interpreting and Translation Studies (MAITS)/ Master of Arts in Chinese-English Translating and Interpreting Master of Biomedical Engineering Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Psychology (Organisational) University of Newcastle Master of Architecture Master of Clinical Psychology Master of Pharmacy Master of Professional Accounting Master of Special Education Master of Teaching (Primary) Master of Teaching (Secondary) University of Notre Dame Master of Professional Accounting Master of Teaching (K-7), Broome Campus Master of Teaching Conversion (K-7), Broome Campus University of Queensland Juris Doctor Master of Applied Science - Clinical Exercise Science Master of Architecture Master of Arts in Chinese Translation and Interpreting Master of Audiology Studies Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Counselling Master of Educational Studies (Guidance and Counselling) Master of Exercise Science Master of International Public Health (#16) Master of International Public Health (#24) Master of Japanese Interpreting and Translation Master of Music Therapy Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Public Health #16 Master of Public Health #24 Master of Speech Pathology Studies Master of Sport and Exercise Psychology Master of Urban and Regional Planning Master of Applied Psychology Master of Social Work Studies Master of Nursing University of South Australia Master of Architecture Master of Occupational Therapy (Graduate Entry) Master of Pharmacy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Psychology (Work and Organisational) Master of Business (Professional Accounting) University of Southern Queensland Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Informational Technology (Professional) (MITP) Master of Informational Technology (Professional) (MT16) Master of Professional Accounting (MP12) Master of Professional Accounting (MP16) Master of Psychology (Clinical) Master of Business (Personal Financial Planning) Master of Business (Applied Finance) University of Sydney Master of Architecture Master of Dental Science (Oral Medicine and Oral Pathology) Master of Dental Science (Orthodontics) Master of Dental Science (Paediatric Dentistry) Master of Dental Science (Periodontics) Master of Dental Science (Prosthodontics) Master of Diagnostic Radiography Master of Health Informatics Master of Nuclear Medicine Master of Nursing Master of Nursing (combined degree) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Radiation Therapy Master of Rehabilitation Counselling Master of Speech Language Pathology Master of Urban and Regional Planning Master of Public Health Master of International Public Health Master of Health Science (Behavioural Science) Master of Health Science (Child and Adolescent Health) University of Tasmania Master of Applied Science (Living Marine Resources) Master of Architecture Master of Architecture (Hons) Master of Business Administration (Professional Accounting) Master of Counselling Master of Economic Geology Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Psychology (Clinical) Master of Antarctic Science Master of Forestry Master of Rehabilitation Counselling University of Technology, Sydney Juris Doctor Master of Architecture Master of Arts in Music Therapy Master of Industrial Property Master of Planning Master of Professional Accounting Master of Science in Internetworking (MIT) Master of Arts in Teaching English to Speakers of Other Languages (TESOL) Master of Information Technology (MIT) University of the Sunshine Coast Master of Financial Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Midwifery Master of Mental Health Nursing University of Western Australia Master of Architecture (coursework) Master of Clinical Audiology Master of Pharmacy Master of Psychology (Clinical Psychology); (Educational and Developmental); (Industrial and Organisational Psychology) Master of Dental Science Master of Manual Therapy Master of Nursing Master of Social Work (By Coursework) Master of Teaching (Primary) Master of Professional Accounting Master of Psychology and Graduate Diploma in Education University of Western Sydney Master of Accountancy Master of Art Therapy Master of Creative Music Therapy Master of Interpreting and Translation Master of Osteopathy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Psychology (Educational and Developmental) Master of Psychology (Forensic Psychology) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary) - Advanced Master of Teaching (Secondary) Master of Teaching (Secondary) - Advanced Master of Teaching (Special Education) University of Wollongong Master of Applied Finance (Banking/Investing/Managing) Master of Computer Studies Master of Finance Master of Medical Radiation Physics Master of Professional Accounting Master of Psychology (Clinical) Master of Science (Exercise Rehabilitation) Master of Science (Midwifery) Master of Science (Nutrition and Dietetics) Master of Science (Nutrition, Dietetics and Exercise Rehabilitation) Victoria University Master of Applied Psychology in Community Psychology Master of Applied Science - Clinical Exercise Practice Master of Applied Science - Exercise Rehabilitation Master of Business (Professional Accounting) Master of Clinical Psychology Master of Counselling Master of Health Science (Osteopathy) Master of Applied Psychology in Sports Psychology Wesley Institute Master of Counselling Master of Theological Studies Master of Psychology Master of Teaching (Primary) Master of Actuarial Studies Master of Applied Statistics Master of Clinical Psychology Master of Forestry Master of Professional Accounting Master of Business Information Systems Master of Information Technology Studies Master of Environmental Management and Development Master of Accounting Master of Property Valuation Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Urban Development & Sustainability (Construction & Quantity Surveying) Master of Information Technology (Professional) Master of Information Technology Master of Information Technology Master of Professional Accounting (CG27) Master of Professional Accounting (CG28) Master of Professional Accounting Master of Professional Accounting/Master of Business Administration Master of Applied Science (Teacher Librarianship) Master of Arts (Journalism) Master of Education (Teacher Librarianship) Master of Environmental Management Master of Psychology Master of Social Work Master of Teaching (Primary) Master of Exercise Science (Rehabilitation) Master of Architecture Master of Engineering Science and Renewable Energy Electrical Power Systems Master of Engineering Science in Electrical Utility Engineering Master of Environmental Health Master of Financial Planning Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Physiotherapy Master of Psychology Master of Public Relations Master of Urban and Regional Planning Master of Medical Imaging Science Master of Medical Sonography Master of Petroleum Engineering Master of Architecture (Design) Master of Dietetics Master of Education (Special Education Needs) Master of Psychology (Clinical) Master of Psychology (Industrial and Organisational) Master of Nursing Practice (Nurse Practitioner) Master of Professional Accounting Master of Commerce Master of Professional Accounting/Master of Commerce Master of Professional Accounting Master of Management Information Systems Master of Professional Finance and Banking Master of Information Technology (Computing) Master of Nutrition and Dietetics Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Accounting Master of Archaeology Master of Cultural Heritage Management Master of Nursing (Nursing Practitioner) Master of Teaching (Early Childhood) Master of Teaching (Junior Primary/Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) Master of Theological Studies Master of Clinical Psychology Master of Commerce (Financial Planning) Master of Commerce (Professional Accounting) Master of Dental Technology in Prosthetics Master of Human Services (Childhood Studies) Master of Human Services (Orientation & Mobility) Master of Human Services (Rehabilitation Counselling) Master of Midwifery Master of Nutrition & Dietetics Master of Organisational Psychology Master of Pharmacy Master of Physiotherapy Master of Science in Genetic Counselling Master of Social Work, Logan Campus Master of Special Education Master of Urban and Environmental Planning Master of Advanced Practice (Mental Health Nursing) Master of Social Work, Gold Coast Campus Master of Social Work, Open Universities Australia Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Professional Accounting Master of Child, Family and Community Nursing Science Master of Clinical Neuropsychology Master of Clinical Psychology Master of Counselling Psychology Master of Nursing (Nurse Practitioner) Master of Nursing Science in Child, Family and Community Master of Occupational Therapy Practice Master of Professional Accounting Master of Public Health Master of Special Education Master of Speech Pathology Master of Information Technology (Computer Networks) Master of Information Technology Master of Teaching English as a Second or Other Language (TESOL) Master of Biomedical Engineering Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Environmental Planning Master of Organisational Psychology Master of Podiatry Master of Speech and Language Pathology Master of Surgery Master of Teaching (Birth to Five Years) Master of Theological Studies Master of Business Systems (2398) Master of Business Systems (2400) Master of Information Management and Systems Master of Laws (Juris Doctor) Master of Laws (Legal Practice Skills and Ethics) Master of Organisational Psychology Master of Professional Accounting Master of Psychology (Counselling) Master of Psychology (Educational and Developmental) Master of Business Information Systems Master of Applied Psychology (Organisational) Master of Pharmacy Master of Professional Accounting Master of Architecture Master of Business (Professional Accounting) Master of Business (Professional Accounting) Advanced Master of Information Management Master of Psychology (Educational and Developmental) Master of Clinical Psychology Master of Learning and Innovation (Teacher-Librarianship) Master of Architecture Master of Clinical Chiropractic Master of Osteopathy Master of Professional Accounting Master of Psychology Master of Social Work Master of Landscape Architecture Master of Social Science (Environment and Planning) Master of Business (Logistics Management) Master of Applied Science (Acupuncture) Master of Midwifery Master of Osteopathy Master of Professional Accounting Master of Mental Health Master of Technology (Information Technology) Master of Commerce (Accounting) Master of Information Technology Master of Landscape Architecture Master of Occupational Health and Safety Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Arts (Curatorial and Museum Studies) Master of Arts (Studies in Art History) Master of Commerce (Professional Accounting) Master of Engineering Technology Master of Information Systems Master of Information Systems (e-Commerce Security) Master of Information Technology Master of Information Technology Studies Master of Professional Accounting Master of Psychology Master of Architecture Master of Clinical Psychology Master of Landscape Architecture Master of Nutrition and Dietetics Master of Pharmacy Master of Physiotherapy Master of Exercise Science Master of Professional Accounting Master of Business Informatics Master of Applied Commerce (Accounting) Master of Architecture Master of Arts (Cultural Material Conservation)/Master of Cultural Material Conservation Master of Clinical Audiology Master of Construction Management Master of Food Science Master of Forest Ecosystem Science Master of Genetic Counselling Master of Landscape Architecture Master of Music Therapy (by course-work) Master of Nursing Science Master of Property Master of Psychology Master of Social Work Master of Teaching Master of Urban Horticulture Master of Urban Planning Master of Professional Accounting Master of Management (Accounting) Master of Educational Psychology Master of Education (Special Education, Inclusion and Early Intervention) Master of Education (Language Intervention and Hearing Impairment) Master of Education (Specific Learning Difficulties) Master of Public Health Master of Science (Biotechnology) Master of Science (Environmental Science) Master of Science (Management Science) Master of Science (Nanotechnology) Master of Information Systems Master of Professional Accounting Master of Psychology (Clinical) Master of Special Education Master of Architecture Master of Arts in Interpreting and Translation Studies (MAITS)/ Master of Arts in Chinese-English Translating and Interpreting Master of Biomedical Engineering Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Psychology (Organisational) Master of Clinical Psychology Master of Pharmacy Master of Professional Accounting Master of Special Education Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (K-7), Broome Campus Master of Teaching Conversion (K-7), Broome Campus Master of Applied Science - Clinical Exercise Science Master of Architecture Master of Arts in Chinese Translation and Interpreting Master of Audiology Studies Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Counselling Master of Educational Studies (Guidance and Counselling) Master of Exercise Science Master of International Public Health (#16) Master of International Public Health (#24) Master of Japanese Interpreting and Translation Master of Music Therapy Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Public Health #16 Master of Public Health #24 Master of Speech Pathology Studies Master of Sport and Exercise Psychology Master of Urban and Regional Planning Master of Applied Psychology Master of Social Work Studies Master of Nursing Master of Occupational Therapy (Graduate Entry) Master of Pharmacy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Psychology (Work and Organisational) Master of Business (Professional Accounting) Master of Engineering Practice Master of Informational Technology (Professional) (MITP) Master of Informational Technology (Professional) (MT16) Master of Professional Accounting (MP12) Master of Professional Accounting (MP16) Master of Psychology (Clinical) Master of Business (Personal Financial Planning) Master of Business (Applied Finance) Master of Dental Science (Oral Medicine and Oral Pathology) Master of Dental Science (Orthodontics) Master of Dental Science (Paediatric Dentistry) Master of Dental Science (Periodontics) Master of Dental Science (Prosthodontics) Master of Diagnostic Radiography Master of Health Informatics Master of Nuclear Medicine Master of Nursing Master of Nursing (combined degree) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Radiation Therapy Master of Rehabilitation Counselling Master of Speech Language Pathology Master of Urban and Regional Planning Master of Public Health Master of International Public Health Master of Health Science (Behavioural Science) Master of Health Science (Child and Adolescent Health) Master of Architecture Master of Architecture (Hons) Master of Business Administration (Professional Accounting) Master of Counselling Master of Economic Geology Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Psychology (Clinical) Master of Antarctic Science Master of Forestry Master of Rehabilitation Counselling Master of Architecture Master of Arts in Music Therapy Master of Industrial Property Master of Planning Master of Professional Accounting Master of Science in Internetworking (MIT) Master of Arts in Teaching English to Speakers of Other Languages (TESOL) Master of Information Technology (MIT) Master of Professional Accounting Master of Psychology (Clinical) Master of Midwifery Master of Mental Health Nursing Master of Clinical Audiology Master of Pharmacy Master of Psychology (Clinical Psychology); (Educational and Developmental); (Industrial and Organisational Psychology) Master of Dental Science Master of Manual Therapy Master of Nursing Master of Social Work (By Coursework) Master of Teaching (Primary) Master of Professional Accounting Master of Psychology and Graduate Diploma in Education Master of Art Therapy Master of Creative Music Therapy Master of Interpreting and Translation Master of Osteopathy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Psychology (Educational and Developmental) Master of Psychology (Forensic Psychology) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary) - Advanced Master of Teaching (Secondary) Master of Teaching (Secondary) - Advanced Master of Teaching (Special Education) Master of Computer Studies Master of Finance Master of Medical Radiation Physics Master of Professional Accounting Master of Psychology (Clinical) Master of Science (Exercise Rehabilitation) Master of Science (Midwifery) Master of Science (Nutrition and Dietetics) Master of Science (Nutrition, Dietetics and Exercise Rehabilitation) Master of Applied Science - Clinical Exercise Practice Master of Applied Science - Exercise Rehabilitation Master of Business (Professional Accounting) Master of Clinical Psychology Master of Counselling Master of Health Science (Osteopathy) Master of Applied Psychology in Sports Psychology Master of Theological Studies", "Related_Explanatory_Statements": "Education 2008/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20081/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2007/1", "Title": "Determination No. 2007/1 - Determination of Education Institutions and Courses under subsections 3(1) and 5D(1) of the Student Assistance Act 1973", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2007", "Date_of_Issue": "19 December 2007", "Signatory": "Julia Elileen Gillard Minister for Education", "Registration_Number": "F2007L04935", "Registration_Date": "21 December 2007", "Body": "1 Name of Determination: This Determination may be cited as Determination No. 2007/1 - Determination of Education Institutions and Courses under subsections 3(1) and 5D(1) of the Student Assistance Act 1973. | 2 Commencement: This determination commences on the day after its registration on the Federal Register of Legislative Instruments. | 3 Revocation: The Student Assistance Act 1973 Determination No 2002/1, entitled \"Determination of Education Institutions and Courses under subsections 3(1) and 5D(1) of the Student Assistance Act 1973\" and made on 17 October 2002, is repealed. | 4 Definitions: In this Determination: In this determination, unless the contrary intention appears: \"accredited higher education course\" means a course that is: (a) accredited as a higher education course by the authority responsible for the accreditation of higher education courses in the State or Territory in which the course is conducted; or (b) if a higher education institution is authorised by a law of the Commonwealth or a law of the State or Territory in which the institution is located to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution; \"accredited secondary course\" means a course accredited as a secondary course by the State or Territory authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted; \"accredited vocational education and training course\" means a course accredited as a vocational education and training course by: (a) the authority responsible for the accreditation of vocational education and training courses in the State or Territory in which the course is conducted; or (b) if the State or Territory in which the course is conducted recognises the accreditation of vocational education and training courses in another State or Territory - the authority responsible for the accreditation of vocational education and training courses in that other State or Territory; \"Act\" means the Student Assistance Act 1973; \"AQF\" means the Australian Qualifications Framework guidelines; \"AQTF\" means the Australian Quality Training Framework; \"Australian Apprenticeships Access programme\" means a vocational education and training programme funded by the Department of Education, Employment and Workplace Relations under the Australian Apprenticeships Access Programme; \"Bridging study for overseas-trained professionals\" means the occupation-related subjects, course, tuition or training programme which is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia. The course must be provided by an educational institution which has been approved as a higher education provider under the Higher Education Support Act 2003; \"education institution\" has the same meaning as in paragraph 5 of this Determination; \"endorsed training package\" means a training package listed on the National Training Information Service website of the Department of Education, Employment and Workplace Relations. \"ESL course\" means a course of instruction in English as a second language; \"higher education institution\" has the same meaning as in paragraph 5 of this Determination; \"Masters qualifying course\" means a bridging course which gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course; \"Open Universities Australia\" means Open Universities Australia Pty Ltd (ACN 053 431 888); \"preparatory course\" means (a) an accredited vocational education and training course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a preparatory course for higher education that is a programme offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses); \"pre-vocational course\" means a programme designed to assist people to gain entry to a specific related accredited vocational education and training programme or an Australian Apprenticeship, and includes an Australian Apprenticeships Access Programme; \"registered training organisation\" has the same meaning as in paragraph 5 of this Determination; \"secondary school\" has the same meaning as in paragraph 5 of this Determination; \"special school\" has the same meaning as in paragraph 5 of this Determination; \"vocational education and training programme\" means: (a) an accredited vocational education and training course; or (b) a sequence of training consisting of one or more subjects or modules where each subject or module is from an accredited vocational education and training course; or (c) a structured approach to the development and attainment of competencies for a particular AQF qualification specified in an endorsed training package. (a) accredited as a higher education course by the authority responsible for the accreditation of higher education courses in the State or Territory in which the course is conducted; or (b) if a higher education institution is authorised by a law of the Commonwealth or a law of the State or Territory in which the institution is located to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution; (a) the authority responsible for the accreditation of vocational education and training courses in the State or Territory in which the course is conducted; or (b) if the State or Territory in which the course is conducted recognises the accreditation of vocational education and training courses in another State or Territory - the authority responsible for the accreditation of vocational education and training courses in that other State or Territory; (a) an accredited vocational education and training course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a preparatory course for higher education that is a programme offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses); (a) an accredited vocational education and training course; or (b) a sequence of training consisting of one or more subjects or modules where each subject or module is from an accredited vocational education and training course; or (c) a structured approach to the development and attainment of competencies for a particular AQF qualification specified in an endorsed training package. | 5 education institutions: (1) For the purposes of the Act, the following are regarded as education institutions: (a) a \"higher education institution\", being an institution that is established under Commonwealth or State or Territory government legislation as a higher education institution or is registered by the relevant State or Territory higher education recognition authority; (b) a \"secondary school\", being an institution located in Australia that is: (i) a government secondary school; or (ii) a non-government secondary school that is recognised as a secondary school under the law of a State or Territory in which the school is located. (a) a \"higher education institution\", being an institution that is established under Commonwealth or State or Territory government legislation as a higher education institution or is registered by the relevant State or Territory higher education recognition authority; (b) a \"secondary school\", being an institution located in Australia that is: (i) a government secondary school; or (ii) a non-government secondary school that is recognised as a secondary school under the law of a State or Territory in which the school is located. (i) a government secondary school; or (ii) a non-government secondary school that is recognised as a secondary school under the law of a State or Territory in which the school is located. (2) For the purposes of the Act, the following institutions, authorities or bodies are to be regarded as education institutions: (a) a \"registered training organisation\", being an organisation that is registered by the relevant State or Territory training recognition authority in accordance with the Australian Quality Training Framework to provide one or more vocational education and training programmes; (b) a \"special school\", being an institution located in Australia that is conducted primarily for students with a disability and is: (i) a government school; or (ii) a non-government school that is recognised as a school under the law of a State or Territory in which the school is located. (a) a \"registered training organisation\", being an organisation that is registered by the relevant State or Territory training recognition authority in accordance with the Australian Quality Training Framework to provide one or more vocational education and training programmes; (b) a \"special school\", being an institution located in Australia that is conducted primarily for students with a disability and is: (i) a government school; or (ii) a non-government school that is recognised as a school under the law of a State or Territory in which the school is located. (i) a government school; or (ii) a non-government school that is recognised as a school under the law of a State or Territory in which the school is located. | 6 Secondary Courses: For the purposes of the Act, a course specified in Column 1 of Schedule 1 and conducted by an education institution specified for that course in Column 2 of Schedule 1 is a secondary course. | 7 Tertiary Courses: 1) For the purposes of the Act, a course specified in Column 1 of Schedule 2 and conducted by an education institution specified for that course in Column 2 of Schedule 2 is a tertiary course. 2) For the purposes of the Act, no course accredited at Masters or Doctoral level offered by a higher education institution is a tertiary course unless expressly specified in Schedule 2 or Schedule 3. Column 1 - Course Column 2 - Education institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school A course leading to an accredited secondary course qualification involving accredited secondary and accredited vocational education and training course subjects Secondary school Registered training organisation Higher education institution School-based apprenticeship or traineeship Secondary school International Baccalaureate Secondary School Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school Registered training organisation Higher education institution Column 1 - Course Column 2 - Education institution Pre-vocational course Registered training organisation ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory authority to conduct the course A vocational education and training programme that is not a secondary course specified in Schedule 1. Higher education institution Registered training organisation Combined course - Vocational education and training, consisting of modules from two or more separate vocational education and training programmes undertaken concurrently. Each of the programmes from which the modules are derived must lead to the award of a qualification or statement of attainment. The combined course itself must lead to an award. Higher education institution Registered training organisation Undergraduate or postgraduate accredited higher education course which is at the level of: • associate degree; • associate diploma; • diploma; • advanced diploma; • Bachelor degree; • Bridging study for overseas-trained professionals; • graduate degree; • graduate certificate; • graduate diploma; • Masters qualifying course; or • a combined course which leads to two of these awards, and is classified as such in the institution's handbook but is not: • a secondary course specified in Schedule 1; or • a course at the level of a Masters or Doctoral degree unless otherwise specified in Schedule 3. Higher education institution Registered training organisation Open Learning - a programme of assessment based study provided through the Open Universities Australia. Higher education institution participating in the Open Learning programme Registered training organisation participating in the Open Learning programme Combined course - Higher education and vocational education and training, consisting of concurrent study in an accredited higher education course and a vocational education and training programme leading to the award of a separate qualification at each institution and that is classified in each institution's handbook as a combined course. Higher education institution Registered training organisation Integrated undergraduate/postgraduate course leading to a Masters degree but excluding that portion of the integrated course which leads exclusively to a Masters degree accreditation. For any part of the integrated course to be eligible, an accredited tertiary qualification other than a Masters degree or a PhD must be an available outcome for students undertaking the course. The course must not be described as a Masters course but it may be convertible into a Masters course. Higher education institution Higher education institution Any other body approved by the relevant State or Territory authority to conduct the course Registered training organisation Registered training organisation • associate degree; • associate diploma; • diploma; • advanced diploma; • Bachelor degree; • Bridging study for overseas-trained professionals; • graduate degree; • graduate certificate; • graduate diploma; • Masters qualifying course; or • a combined course which leads to two of these awards, and is classified as such in the institution's handbook but is not: • a secondary course specified in Schedule 1; or • a course at the level of a Masters or Doctoral degree unless otherwise specified in Schedule 3. • a secondary course specified in Schedule 1; or • a course at the level of a Masters or Doctoral degree unless otherwise specified in Schedule 3. Registered training organisation Registered training organisation participating in the Open Learning programme Registered training organisation Higher Education Provider Name of course Australian Catholic University Master of Business Administration (Accounting) Master of Psychology Master of Teaching (Primary) Australian College of Theology Council Limited Master of Divinity Australian National University Juris Doctor Master of Actuarial Studies Master of Applied Statistics Master of Clinical Psychology Master of Forestry Master of Professional Accounting Masters of Business Information Systems Bond University Juris Doctor Master of Accounting Master of Property Valuation Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Urban Development & Sustainability (Construction & Quantity Surveying) Cairnmillar Institute School of Counselling & Psychotherapy Master of Psychotherapy Central Queensland University Master of Information Systems Master of Information Technology Master of Professional Accounting (CG27) Master of Professional Accounting (CG28) Charles Darwin University Master of Accounting Master of Professional Accounting Master of Professional Accounting/Master of Business Administration Charles Sturt University Master of Applied Science (Library and Information Management) Master of Applied Science (Teacher Librarianship) Master of Arts (Journalism) Master of Education (Teacher Librarianship) Master of Environmental Management Master of Psychology Master of Social Work Master of Teaching (Primary) Curtin University of Technology Master of Accounting Master of Architecture Master of Engineering Science and Renewable Energy Electrical Power Systems Master of Engineering Science in Electrical Utility Engineering Master of Environmental Health Master of Financial Planning Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Physiotherapy Master of Psychology Master of Public Relations Master of Urban and Regional Planning Deakin University Master of Architecture Master of Architecture (Design) Master of Dietetics Master of Education (Special Education Needs) Master of Psychology (Clinical) Master of Psychology (Industrial and Organisational) Edith Cowan University Master of Psychology Flinders University of South Australia Master of Audiology Master of Information Technology (Computing) Master of Nutrition and Dietetics Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Griffith University Master of Adult and Vocational Education Master of Clinical Psychology Master of Commerce (Financial Planning) Master of Commerce (Professional Accounting) Master of Dental Technology in Prosthetics Master of Human Services (Childhood Studies) Master of Human Services (Orientation & Mobility) Master of Human Services (Rehabilitation Counselling) Master of Midwifery Master of Nutrition & Dietetics Master of Organisational Psychology Master of Pharmacy Master of Physiotherapy Master of Science in Genetic Counselling Master of Social Work Master of Special Education Master of Urban and Environmental Planning James Cook University Master of Guidance and Counselling Master of Psychology (Clinical) Master of Psychology (Forensic) La Trobe University Master of Art Therapy Master of Child, Family and Community Nursing Science Master of Clinical Neuropsychology Master of Clinical Psychology Master of Counselling Psychology Master of Nursing (Nurse Practitioner) Master of Nursing Science in Child, Family and Community Master of Occupational Therapy Practice Master of Professional Accounting Master of Public Health Master of Speech Pathology Macquarie University Master of Actuarial Practice Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Environmental Planning Master of Organisational Psychology Master of Podiatry Master of Speech and Language Pathology Master of Surgery Master of Teaching (Birth to Five Years) Melbourne College of Divinity Master of Divinity Melbourne Institute of Technology Master of Professional Accounting Monash University Master of Applied Information Technology Master of Business Systems (2398) Master of Business Systems (2400) Master of Information Management and Systems Master of Laws (Juris Doctor) Master of Laws (Legal Practice Skills and Ethics) Master of Professional Accounting Master of Psychology (Counselling) Master of Psychology (Educational and Developmental) Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Pharmacy Master of Professional Accounting Queensland University of Technology Master of Applied Science (Medical Physics) Master of Architecture Master of Business (Professional Accounting) Master of Business (Professional Accounting) Advanced Master of Information Management RMIT University Juris Doctor Master of Architecture Master of Clinical Chiropractic Master of Osteopathy Master of Professional Accounting Master of Psychology Master of Social Work Southern Cross University Master of Forest Management Master of Midwifery Master of Osteopathy Master of Professional Accounting Swinburne University of Technology Master of Accounting Master of Technology (Information Technology) University of Adelaide Master of Architecture Master of Commerce (Accounting) Master of Information Technology Master of Landscape Architecture Master of Occupational Health and Safety Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Masters of Arts (Curatorial and Museum Studies) Masters of Arts (Studies in Art History) University of Ballarat Master of Business Information Systems Master of Commerce (Professional Accounting) Master of Engineering Technology Master of Information Systems Master of Information Systems (e-Commerce Security) Master of Information Technology Master of Information Technology Studies Master of Professional Accounting Master of Psychology University of Canberra Juris Doctor Master of Architecture Master of Clinical Psychology Master of Landscape Architecture Master of Nutrition and Dietetics Master of Pharmacy Master of Physiotherapy University of Melbourne Juris Doctor Master of Applied Commerce (Accounting) Master of Architecture Master of Arts (Cultural Material Conservation)/Master of Cultural Material Conservation Master of Clinical Audiology Master of Construction Management Master of Food Science Master of Forest Ecosystem Science Master of Genetic Counselling Master of Landscape Architecture Master of Music Therapy (by course-work) Master of Nursing Science Master of Property Master of Psychology Master of Social Work Master of Teaching Master of Urban Horticulture Master of Urban Planning University of New England Juris Doctor Master of Professional Accounting Master of Psychology (Clinical) Master of Special Education University of New South Wales Master of Actuarial Studies Master of Architecture Master of Arts in Interpreting and Translation Studies (MAITS) and Master of Arts in Chinese-English Translating and Interpreting Master of Biomedical Engineering Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Psychology (Organisational) University of Newcastle Master of Architecture Master of Clinical Psychology Master of Pharmacy Master of Professional Accounting Master of Special Education University of Notre Dame Master of Professional Accounting University of Queensland Juris Doctor Master of Applied Science - Clinical Exercise Science Master of Architecture Master of Arts in Chinese Translation and Interpreting Master of Audiology Studies Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Counselling Master of Educational Studies (Guidance and Counselling) Master of Exercise Science Master of International Public Health (#16) Master of International Public Health (#24) Master of Japanese Interpreting and Translation Master of Music Therapy Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Public Health #16 Master of Public Health #24 Master of Speech Pathology Studies Master of Sport and Exercise Psychology Master of Urban and Regional Planning University of South Australia Master of Architecture Master of Occupational Therapy (Graduate Entry) Master of Pharmacy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Psychology (Work and Organisational) University of Southern Queensland Master of Education (Guidance and Counselling) Master of Engineering Practice Master of Informational Technology (Professional) Master of Informational Technology (Professional) (MITP) Master of Informational Technology (Professional) (MT16) Master of Professional Accounting (MP12) Master of Professional Accounting (MP16) Master of Psychology (Clinical) University of Sydney Master of Architecture Master of Dental Science (Oral Medicine and Oral Pathology) Master of Dental Science (Orthodontics) Master of Dental Science (Paediatric Dentistry) Master of Dental Science (Periodontics) Master of Dental Science (Prosthodontics) Master of Diagnostic Radiography Master of Health Informatics Master of Nuclear Medicine Master of Nursing Master of Nursing (combined degree) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Radiation Therapy Master of Rehabilitation Counselling Master of Speech Language Pathology Master of Urban and Regional Planning University of Tasmania Master of Applied Science (Living Marine Resources) Master of Architecture Master of Architecture (Hons) Master of Business Administration (Professional Accounting) Master of Counselling Master of Economic Geology Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Psychology (Clinical) University of Technology, Sydney Juris Doctor Master of Architecture Master of Arts in Music Therapy Master of Industrial Property Master of Planning Master of Professional Accounting University of the Sunshine Coast Master of Financial Planning Master of Professional Accounting Master of Psychology (Clinical) University of Western Australia Master of Architecture (coursework) Master of Clinical Audiology Master of Pharmacy Master of Psychology University of Western Sydney Master of Accountancy Master of Art Therapy Master of Creative Music Therapy Master of Interpreting and Translation Master of Osteopathy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Psychology (Educational and Developmental) Master of Psychology (Forensic Psychology) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary) - Advanced Master of Teaching (Secondary) Master of Teaching (Secondary) - Advanced Master of Teaching (Special Education) University of Wollongong Master of Applied Finance (Banking/Investing/Managing) Master of Computer Studies Master of Finance Master of Medical Radiation Physics Master of Professional Accounting Master of Psychology (Clinical) Master of Science (Exercise Rehabilitation) Master of Science (Midwifery) Master of Science (Nutrition and Dietetics) Master of Science (Nutrition, Dietetics and Exercise Rehabilitation) Victoria University Master of Applied Psychology in Community Psychology Master of Applied Science - Clinical Exercise Practice Master of Applied Science - Exercise Rehabilitation Master of Business (Professional Accounting) Master of Clinical Psychology Master of Counselling Master of Health Science (Osteopathy) Wesley Institute Master of Counselling Master of Theological Studies Master of Psychology Master of Teaching (Primary) Master of Actuarial Studies Master of Applied Statistics Master of Clinical Psychology Master of Forestry Master of Professional Accounting Masters of Business Information Systems Master of Accounting Master of Property Valuation Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Urban Development & Sustainability (Construction & Quantity Surveying) Master of Information Technology Master of Professional Accounting (CG27) Master of Professional Accounting (CG28) Master of Professional Accounting Master of Professional Accounting/Master of Business Administration Master of Applied Science (Teacher Librarianship) Master of Arts (Journalism) Master of Education (Teacher Librarianship) Master of Environmental Management Master of Psychology Master of Social Work Master of Teaching (Primary) Master of Architecture Master of Engineering Science and Renewable Energy Electrical Power Systems Master of Engineering Science in Electrical Utility Engineering Master of Environmental Health Master of Financial Planning Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Physiotherapy Master of Psychology Master of Public Relations Master of Urban and Regional Planning Master of Architecture (Design) Master of Dietetics Master of Education (Special Education Needs) Master of Psychology (Clinical) Master of Psychology (Industrial and Organisational) Master of Information Technology (Computing) Master of Nutrition and Dietetics Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Clinical Psychology Master of Commerce (Financial Planning) Master of Commerce (Professional Accounting) Master of Dental Technology in Prosthetics Master of Human Services (Childhood Studies) Master of Human Services (Orientation & Mobility) Master of Human Services (Rehabilitation Counselling) Master of Midwifery Master of Nutrition & Dietetics Master of Organisational Psychology Master of Pharmacy Master of Physiotherapy Master of Science in Genetic Counselling Master of Social Work Master of Special Education Master of Urban and Environmental Planning Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Child, Family and Community Nursing Science Master of Clinical Neuropsychology Master of Clinical Psychology Master of Counselling Psychology Master of Nursing (Nurse Practitioner) Master of Nursing Science in Child, Family and Community Master of Occupational Therapy Practice Master of Professional Accounting Master of Public Health Master of Speech Pathology Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Environmental Planning Master of Organisational Psychology Master of Podiatry Master of Speech and Language Pathology Master of Surgery Master of Teaching (Birth to Five Years) Master of Business Systems (2398) Master of Business Systems (2400) Master of Information Management and Systems Master of Laws (Juris Doctor) Master of Laws (Legal Practice Skills and Ethics) Master of Professional Accounting Master of Psychology (Counselling) Master of Psychology (Educational and Developmental) Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Pharmacy Master of Professional Accounting Master of Architecture Master of Business (Professional Accounting) Master of Business (Professional Accounting) Advanced Master of Information Management Master of Architecture Master of Clinical Chiropractic Master of Osteopathy Master of Professional Accounting Master of Psychology Master of Social Work Master of Midwifery Master of Osteopathy Master of Professional Accounting Master of Technology (Information Technology) Master of Commerce (Accounting) Master of Information Technology Master of Landscape Architecture Master of Occupational Health and Safety Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Masters of Arts (Curatorial and Museum Studies) Masters of Arts (Studies in Art History) Master of Commerce (Professional Accounting) Master of Engineering Technology Master of Information Systems Master of Information Systems (e-Commerce Security) Master of Information Technology Master of Information Technology Studies Master of Professional Accounting Master of Psychology Master of Architecture Master of Clinical Psychology Master of Landscape Architecture Master of Nutrition and Dietetics Master of Pharmacy Master of Physiotherapy Master of Applied Commerce (Accounting) Master of Architecture Master of Arts (Cultural Material Conservation)/Master of Cultural Material Conservation Master of Clinical Audiology Master of Construction Management Master of Food Science Master of Forest Ecosystem Science Master of Genetic Counselling Master of Landscape Architecture Master of Music Therapy (by course-work) Master of Nursing Science Master of Property Master of Psychology Master of Social Work Master of Teaching Master of Urban Horticulture Master of Urban Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Special Education Master of Architecture Master of Arts in Interpreting and Translation Studies (MAITS) and Master of Arts in Chinese-English Translating and Interpreting Master of Biomedical Engineering Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Psychology (Organisational) Master of Clinical Psychology Master of Pharmacy Master of Professional Accounting Master of Special Education Master of Applied Science - Clinical Exercise Science Master of Architecture Master of Arts in Chinese Translation and Interpreting Master of Audiology Studies Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Counselling Master of Educational Studies (Guidance and Counselling) Master of Exercise Science Master of International Public Health (#16) Master of International Public Health (#24) Master of Japanese Interpreting and Translation Master of Music Therapy Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Public Health #16 Master of Public Health #24 Master of Speech Pathology Studies Master of Sport and Exercise Psychology Master of Urban and Regional Planning Master of Occupational Therapy (Graduate Entry) Master of Pharmacy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Psychology (Work and Organisational) Master of Engineering Practice Master of Informational Technology (Professional) Master of Informational Technology (Professional) (MITP) Master of Informational Technology (Professional) (MT16) Master of Professional Accounting (MP12) Master of Professional Accounting (MP16) Master of Psychology (Clinical) Master of Dental Science (Oral Medicine and Oral Pathology) Master of Dental Science (Orthodontics) Master of Dental Science (Paediatric Dentistry) Master of Dental Science (Periodontics) Master of Dental Science (Prosthodontics) Master of Diagnostic Radiography Master of Health Informatics Master of Nuclear Medicine Master of Nursing Master of Nursing (combined degree) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Radiation Therapy Master of Rehabilitation Counselling Master of Speech Language Pathology Master of Urban and Regional Planning Master of Architecture Master of Architecture (Hons) Master of Business Administration (Professional Accounting) Master of Counselling Master of Economic Geology Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Psychology (Clinical) Master of Architecture Master of Arts in Music Therapy Master of Industrial Property Master of Planning Master of Professional Accounting Master of Professional Accounting Master of Psychology (Clinical) Master of Clinical Audiology Master of Pharmacy Master of Psychology Master of Art Therapy Master of Creative Music Therapy Master of Interpreting and Translation Master of Osteopathy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Psychology (Educational and Developmental) Master of Psychology (Forensic Psychology) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary) - Advanced Master of Teaching (Secondary) Master of Teaching (Secondary) - Advanced Master of Teaching (Special Education) Master of Computer Studies Master of Finance Master of Medical Radiation Physics Master of Professional Accounting Master of Psychology (Clinical) Master of Science (Exercise Rehabilitation) Master of Science (Midwifery) Master of Science (Nutrition and Dietetics) Master of Science (Nutrition, Dietetics and Exercise Rehabilitation) Master of Applied Science - Clinical Exercise Practice Master of Applied Science - Exercise Rehabilitation Master of Business (Professional Accounting) Master of Clinical Psychology Master of Counselling Master of Health Science (Osteopathy) Master of Theological Studies", "Related_Explanatory_Statements": "Education 2007/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20071/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2002/1", "Title": "Determination No. 2002/1 - Determination of Education Institutions and Courses under subsections 3(1) and 5D(1) of the Student Assistance Act 1973", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 2002", "Date_of_Issue": "17 October 2002", "Signatory": "Brendon Nelson Minister for Education, Science and Training", "Registration_Number": "F2007B00716", "Registration_Date": "15 May 2007", "Body": "1 Citation: This Determination may be cited as Determination No. 2002/1 - Determination of Education Institutions and Courses under subsections 3(1) and 5D(1) of the Student Assistance Act 1973. | 2 Commencement: This Determination shall commence on 1 January 2003. | 3 Repeal: The Student Assistance Act 1973 Determination No 1999/2, entitled \"Determination of Education Institutions and Courses under subsections 3(1) and 5D(1) of the Student Assistance Act 1973\" and made on 26 November 1999, is repealed. | 4 Interpretation: In this Determination, unless the contrary intention appears: \"accredited higher education course\" means a course that is: (a) accredited as a higher education course by the authority responsible for the accreditation of higher education courses in the State or Territory in which the course is conducted; or (b) if a higher education institution is authorised by a law of the Commonwealth or a law of the State or Territory in which the institution is located to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution; \"accredited secondary course\" means a course accredited as a secondary course by the State or Territory authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted; \"accredited vocational education and training course\" means a course accredited as a vocational education and training course by: (a) the authority responsible for the accreditation of vocational education and training courses in the State or Territory in which the course is conducted; or (b) if the State or Territory in which the course is conducted recognises the accreditation of vocational education and training courses in another State or Territory - the authority responsible for the accreditation of vocational education and training courses in that other State or Territory; \"Act\" means the Student Assistance Act 1973; \"AQF\" means the Australian Qualifications Framework guidelines; \"AQTF\" means the Australian Quality Training Framework; \"education institution\" has the same meaning as in paragraph 5 of this Determination; \"endorsed training package\" means a training package listed on the National Training Information Service of the Australian National Training Authority; \"ESL course\" means a course of instruction in English as a second language; \"higher education institution\" has the same meaning as in paragraph 5 of this Determination; \"Masters qualifying course\" means a bridging course which gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course; \"NBCOTP\" means the National Office of Overseas Skills Recognition Bridging Course for the Overseas Trained Programme; \"New Apprenticeships Access programme\" means a vocational education and training programme funded by the Department of Education, Science and Training under the New Apprenticeships Access Programme; \"preparatory course\" means (a) an accredited vocational education and training course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education (including courses previously known as Stream 2000 courses); or (b) a preparatory course for higher education that is a programme offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses); \"pre-vocational course\" means a programme designed to assist people to gain entry to a specific related accredited vocational education and training programme or a New Apprenticeship, and includes a New Apprenticeships Access Programme; \"registered training organisation\" has the same meaning as in paragraph 5 of this Determination; \"secondary school\" has the same meaning as in paragraph 5 of this Determination; \"special school\" has the same meaning as in paragraph 5 of this Determination; \"vocational education and training programme\" means: (a) an accredited vocational education and training course; or (b) a sequence of training consisting of one or more subjects or modules where each subject or module is from an accredited vocational education and training course. or (c) a structured approach to the development and attainment of competencies for a particular AQF qualification specified in an endorsed training package. (a) accredited as a higher education course by the authority responsible for the accreditation of higher education courses in the State or Territory in which the course is conducted; or (b) if a higher education institution is authorised by a law of the Commonwealth or a law of the State or Territory in which the institution is located to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution; (a) the authority responsible for the accreditation of vocational education and training courses in the State or Territory in which the course is conducted; or (b) if the State or Territory in which the course is conducted recognises the accreditation of vocational education and training courses in another State or Territory - the authority responsible for the accreditation of vocational education and training courses in that other State or Territory; (a) an accredited vocational education and training course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education (including courses previously known as Stream 2000 courses); or (b) a preparatory course for higher education that is a programme offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses); (a) an accredited vocational education and training course; or (b) a sequence of training consisting of one or more subjects or modules where each subject or module is from an accredited vocational education and training course. or (c) a structured approach to the development and attainment of competencies for a particular AQF qualification specified in an endorsed training package. | 5 Education Institutions: (1) For the purposes of the Act, the following are regarded as education institutions: (a) a \"higher education Institution\", being an institution that is established under Commonwealth or State or Territory government legislation as a higher education institution or is registered by the relevant State or Territory higher education recognition authority; (b) a \"secondary school\", being an institution located in Australia that is: (i) a government secondary school; or (ii) a non-government secondary school that is recognised as a secondary school under the law of a State or Territory in which the school is located. (a) a \"higher education Institution\", being an institution that is established under Commonwealth or State or Territory government legislation as a higher education institution or is registered by the relevant State or Territory higher education recognition authority; (b) a \"secondary school\", being an institution located in Australia that is: (i) a government secondary school; or (ii) a non-government secondary school that is recognised as a secondary school under the law of a State or Territory in which the school is located. (i) a government secondary school; or (ii) a non-government secondary school that is recognised as a secondary school under the law of a State or Territory in which the school is located. (2) For the purposes of the Act, the following institutions, authorities or bodies are to be regarded as education institutions: (a) a \"registered training organisation\", being an organisation that is registered by the relevant State or Territory training recognition authority in accordance with the Australian Quality Training Framework to provide one or more vocational education and training programmes; (b) a \"special school\", being an institution located in Australia that is conducted primarily for students with a disability and is: (i) a government school; or (ii) a non-government school that is recognised as a school under the law of a State or Territory in which the school is located. (a) a \"registered training organisation\", being an organisation that is registered by the relevant State or Territory training recognition authority in accordance with the Australian Quality Training Framework to provide one or more vocational education and training programmes; (b) a \"special school\", being an institution located in Australia that is conducted primarily for students with a disability and is: (i) a government school; or (ii) a non-government school that is recognised as a school under the law of a State or Territory in which the school is located. (i) a government school; or (ii) a non-government school that is recognised as a school under the law of a State or Territory in which the school is located. | 6 Secondary Courses: (1) For the purposes of the Act, a course specified in Column 1 of Schedule 1 and conducted by an education institution specified for that course in Column 2 of Schedule 1 is a secondary course. | 7 Tertiary Courses: (1) For the purposes of the Act, a course specified in Column 1 of Schedule 2 and conducted by an education institution specified for that course in Column 2 of Schedule 2 is a tertiary course. (2) For the purposes of the Act, no course accredited at Masters or Doctoral level offered by a higher education institution is a tertiary course unless expressly specified in Schedule 2. Column 1 - Course Column 2 - Education Institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school A course leading to an accredited secondary course qualification involving accredited secondary and accredited vocational education and training course subjects Secondary school Registered training organisation Higher education Institution School-based apprenticeship or traineeship Secondary school Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school Registered training organisation Higher education Institution Column 1 - Course Column 2 - Education Institution Pre-vocational course Registered training organisation ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory authority to conduct the course A vocational education and training programme that is not a secondary course specified in Schedule 1. Higher education institution Registered training organisation Combined course - Vocational education and training, consisting of two or more separate vocational education and training programmes undertaken concurrently and each of which leads to the award of a qualification or statement of attainment Higher education institution Registered training organisation Undergraduate or postgraduate accredited higher education course which is at the level of: • associate degree; • associate diploma; • diploma; • advanced diploma; • Bachelor degree; • graduate degree; • graduate certificate; • graduate diploma; • NBCOTP funded course; • Master's qualifying course; or • a combined course which leads to two of these awards, • and is classified as such in the institution's handbook and is not: a secondary course specified in Schedule 1; or • a course at the level of a Masters or Doctoral degree unless otherwise specified in Schedule 2. Higher education institution Registered training organisation Open Learning - a programme of assessment based study provided through the Open Learning Agency, Melbourne Higher education institution participating in the Open Learning programme Registered training organisation participating in the Open Learning programme Combined course - Higher education and vocational education and training, consisting of concurrent study in an accredited higher education course and a vocational education and training programme leading to the award of a separate qualification at each institution and that is classified in each institution's handbook as a combined course Higher education institution Registered training organisation Integrated undergraduate/postgraduate course leading to a Masters degree, excluding that year or years of the integrated course in excess of the normal full-time duration of the related undergraduate accredited higher education course or related undergraduate and postgraduate accredited higher education courses that are not at the Masters level. (That is, excluding the year or years relating to study at the Masters level). Higher education institution Higher education institution Any other body approved by the relevant State or Territory authority to conduct the course Registered training organisation Registered training organisation • associate degree; • associate diploma; • diploma; • advanced diploma; • Bachelor degree; • graduate degree; • graduate certificate; • graduate diploma; • NBCOTP funded course; • Master's qualifying course; or • a combined course which leads to two of these awards, • and is classified as such in the institution's handbook and is not: a secondary course specified in Schedule 1; or • a course at the level of a Masters or Doctoral degree unless otherwise specified in Schedule 2. Registered training organisation Registered training organisation participating in the Open Learning programme Registered training organisation", "Related_Explanatory_Statements": "Education 2002/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20021/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 1999/1", "Title": "Determination No. 1999/1 - Determination of Education Institutions and Courses under subsections 3(1) and 5D(1) of the Student Assistance Act 1973", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 1999", "Date_of_Issue": "22 June 1999", "Signatory": "David Kemp Minister for Education, Training and Youth Affairs", "Registration_Number": "", "Registration_Date": "", "Body": "2. This Determination is deemed to have commenced on 1 January 1998.: Repeal 3. The Student Assistance Act 1973 Determination No 1998/2, entitled \"Determination of Education Institutions and Courses under subsections 3(1) and 5D(1) of the Student Assistance Act 1973\" and made on 23 June 1998, is repealed. Interpretation 4. In this Determination, unless the contrary intention appears: \"accredited higher education course\" means a course that is: (a) accredited as a higher education course by the authority responsible for the accreditation of higher education courses in the State or Territory in which the course is conducted; or (b) if a higher education institution is authorised by a law of the Commonwealth or a law of the State or Territory in which the institution is located to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution; \"accredited secondary course\" means a course accredited as a secondary course by the authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted; \"accredited vocational education and training course\" means a course: (a) accredited as a vocational education and training course by the authority responsible for the accreditation of vocational education and training courses in the State or Territory in which the course is conducted; and (b) which is an activity under the Australian Vocational Education and Training Management Information and Statistical Standard, excluding all recreation, leisure and personal enrichment activity identified as Stream 1000. \"Act\" means the Student Assistance Act 1973; \"AQF\" means the Australian Qualifications Framework guidelines; \"ARF\" means the Australian Recognition Framework; \"education institution\" means an institution determined under subsection 3(1) of the Act specified in paragraph 5 of this Determination; \"endorsed training package\" means a Training Package of national vocational qualifications based on industry competency standards which has been endorsed by the National Training Framework Committee of the Australian National Training Authority and endorsed by the relevant Ministers; \"ESL course\" means a course of instruction in English as a second language; \"higher education institution\" has the same meaning as in paragraph 5 of this Determination; \"Masters qualifying course\" means a bridging course which gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course; \"NBCOTP\" means the National Office of Overseas Skills Recognition Bridging Course for the Overseas Trained Programme; \"New Apprenticeship Access programme\" means an accredited vocational course meeting the requirements of the Australian Recognition Framework and conducted by a Registered Training Organisation and designed to provide preliminary training for those who are registered as unemployed and disadvantaged in the labour market prior to their participation in a New Apprenticeship; \"non-government higher education institution\" has the same meaning as in paragraph 5 of this Determination; \"non-government Registered Training Organisation\" has the same meaning as in paragraph 5 of this Determination; \"preparatory course\" means a programme designed to assist people to gain entry to higher education level courses at a higher education institution and includes a tertiary bridging course conducted by a higher education institution; \"RATE\" means the Register of Australian Tertiary Education; \"registered training organisation\" means an organisation or education institution that is registered by the relevant State or Territory training recognition authority in accordance with the Australian Recognition Framework to provide vocational education and training, excluding those solely registered to provide skill, recognition (assessment only) services; \"secondary school\" has the same meaning as in paragraph 5 of this Determination; \"special school\" has the same meaning as in paragraph 5 of this Determination; \"Stream 2000 course\" means an accredited vocational education and training course that is an activity within Stream 2000 of the Australian Vocational Education and Training Management Information and Statistical Standard (a course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings and is of a type which aims to achieve basic skills and standards or to prepare students for further education); and \"TAFE institution\" has the same meaning as \"technical and further education (TAFE) institution\" in paragraph 5 of this Determination. (a) accredited as a higher education course by the authority responsible for the accreditation of higher education courses in the State or Territory in which the course is conducted; or (b) if a higher education institution is authorised by a law of the Commonwealth or a law of the State or Territory in which the institution is located to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution; (a) accredited as a vocational education and training course by the authority responsible for the accreditation of vocational education and training courses in the State or Territory in which the course is conducted; and (b) which is an activity under the Australian Vocational Education and Training Management Information and Statistical Standard, excluding all recreation, leisure and personal enrichment activity identified as Stream 1000. Education institutions 5. (1) For the purposes of the Act, the following are regarded as education institutions: (a) a \"secondary school\", being an institution located in Australia that is: (aa) a government secondary school; or (ab) a non-government secondary school that is not conducted for profit of a person and is recognised as a secondary school: (i) under the law of a State or Territory: or (ii) for the payment of government capital or recurrent grants; or (iii) for the payment of government bursaries or allowances to its students. (b) a \"technical and further education (TAFE) institution\", being an institution that is a Registered Training Organisation and is conducted by a Commonwealth, State or Territory government authority. (c) a \"higher education institution\", being an institution listed in section 4 or paragraphs 34(4)(b)-(h) (inclusive) of the Higher Education Funding Act 1988. (a) a \"secondary school\", being an institution located in Australia that is: (aa) a government secondary school; or (ab) a non-government secondary school that is not conducted for profit of a person and is recognised as a secondary school: (i) under the law of a State or Territory: or (ii) for the payment of government capital or recurrent grants; or (iii) for the payment of government bursaries or allowances to its students. (b) a \"technical and further education (TAFE) institution\", being an institution that is a Registered Training Organisation and is conducted by a Commonwealth, State or Territory government authority. (c) a \"higher education institution\", being an institution listed in section 4 or paragraphs 34(4)(b)-(h) (inclusive) of the Higher Education Funding Act 1988. (aa) a government secondary school; or (ab) a non-government secondary school that is not conducted for profit of a person and is recognised as a secondary school: (i) under the law of a State or Territory: or (ii) for the payment of government capital or recurrent grants; or (iii) for the payment of government bursaries or allowances to its students. (i) under the law of a State or Territory: or (ii) for the payment of government capital or recurrent grants; or (iii) for the payment of government bursaries or allowances to its students. (2) For the purposes of the Act, the following institutions, authorities or bodies are to be regarded as education institutions: (a) a \"special school\", being a school located h Australia that is conducted primarily for students having a mental or significant physical disability and is: (aa) a government school; or (ab) a non-government school that is not conducted for the profit of a person and is recognised as a secondary school: (i) under the law of a State or Territory; or (ii) for the payment of government capital or recurrent grants; or (iii) for the payment of government bursaries or allowances to its students. (b) a \"non-government higher education institution\", being an institution that is established under State or Territory government legislation or is registered by the relevant State or Territory higher education recognition authority and is not listed in section 4 of paragraphs 34(4)(b)-(h) (inclusive) of the Higher Education Funding Act 1988. (c) a \"non-government Registered Training Organisation\", being a Registered Training Organisation that is not conducted by a Commonwealth, State or Territory government authority. (a) a \"special school\", being a school located h Australia that is conducted primarily for students having a mental or significant physical disability and is: (aa) a government school; or (ab) a non-government school that is not conducted for the profit of a person and is recognised as a secondary school: (i) under the law of a State or Territory; or (ii) for the payment of government capital or recurrent grants; or (iii) for the payment of government bursaries or allowances to its students. (b) a \"non-government higher education institution\", being an institution that is established under State or Territory government legislation or is registered by the relevant State or Territory higher education recognition authority and is not listed in section 4 of paragraphs 34(4)(b)-(h) (inclusive) of the Higher Education Funding Act 1988. (c) a \"non-government Registered Training Organisation\", being a Registered Training Organisation that is not conducted by a Commonwealth, State or Territory government authority. (aa) a government school; or (ab) a non-government school that is not conducted for the profit of a person and is recognised as a secondary school: (i) under the law of a State or Territory; or (ii) for the payment of government capital or recurrent grants; or (iii) for the payment of government bursaries or allowances to its students. (i) under the law of a State or Territory; or (ii) for the payment of government capital or recurrent grants; or (iii) for the payment of government bursaries or allowances to its students. Secondary Courses 6. (1) For the purposes of the Act, a course specified in Column 1 of Schedule I, and conducted by an education institution specified for that course in Column 2 of Schedule 1 is a secondary course. (2) For the purposes of the Act, a course specified in Column 1 of Schedule 2 and conducted by the education institution specified for that course in Column 2 of Schedule 2 is a secondary course. Tertiary Courses 7. (1) For the purposes of the Act, a course specified in Column 1 of Schedule 3 and conducted by an education institution specified for that course in Column 2 of Schedule 3 is a tertiary course. (2) For the purposes of the Act, a course specified in Column 1 of Schedule 4 and at the education institution specified for that course in Column 2 of Schedule 4 is a tertiary course. (3) For the purposes of the Act, no course accredited at Masters or Doctoral level offered by a higher education institution or a non-government higher education institution is a tertiary course unless expressly specified in Schedule 3 or 4.", "Related_Explanatory_Statements": "Education 1999/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION19991/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 1999/2", "Title": "Determination No. 1999/2 - Determination of Education Institutions and Courses under subsections 3(1) and 5D(1) of the Student Assistance Act 1973", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Education courses and institutions > 1999", "Date_of_Issue": "26 November 1999", "Signatory": "David Kemp Minister for Education, Training and Youth Affairs", "Registration_Number": "", "Registration_Date": "", "Body": "2. This Determination shall commence on 1 January 2000.: Repeal 3. The Student Assistance Act 1973 Determination No 1999/1, entitled \"Determination of Education Institutions and Courses under subsections 3(1) and 5D(1) of the Student Assistance Act 1973\" and made on 22 June 1999, is repealed. Interpretation 4. In this Determination, unless the contrary intention appears: \"accredited higher education course\" means a course that is: (a) accredited as a higher education course by the authority responsible for the accreditation of higher education courses in the State or Territory in which the course is conducted; or (b) if a higher education institution is authorised by a law of the Commonwealth or a law of the State or Territory in which the institution is located to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution; \"accredited secondary course\" means a course accredited as a secondary course by the authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted; \"accredited vocational education and training course\" means a course accredited as a vocational education and training course by: (a) the authority responsible for the accreditation of vocational education and training courses in the State or Territory in which the course is conducted; or (b) if the State or Territory in which the course is conducted recognises the accreditation of vocational education and training courses in another State or Territory - the authority responsible for the accreditation of vocational education and training courses in that other State or Territory; \"Act\" means the Student Assistance Act 1973; \"AQF\" means the Australian Qualifications Framework guidelines; \"ARF\" means the Australian Recognition Framework; \"education institution\" has the same meaning as in paragraph 5 of this Determination; \"endorsed training package\" means a training package listed on the National Training Information Service of the Australian National Training Authority; \"ESL course\" means a course of instruction in English as a second language; \"higher education institution\" has the same meaning as in paragraph 5 of this Determination; \"Masters qualifying course\" means a bridging course which gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course; \"NBCOTP\" means the National Office of Overseas Skills Recognition Bridging Course for the Overseas Trained Programme; \"New Apprenticeship Access programme\" means a vocational education and training programme funded by the Department of Education, Training and Youth Affairs under the New Apprenticeships Access Programme; \"preparatory course\" means (a) an accredited vocational education and training course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education (including courses previously known as Stream 2000 courses); or (b) an accredited preparatory course for higher education that is a programme designed to assist people to gain entry to higher education level courses (including enabling and bridging courses); \"pre-vocational course\" means a programme designed to assist people to gain entry to a specific related accredited vocational education and training programme or a New Apprenticeship, and includes a New Apprenticeship Access programme; \"registered training organisation\" has the same meaning as in paragraph 5 of this Determination; \"secondary school\" has the same meaning as in paragraph 5 of this Determination; \"special school\" has the same meaning as in paragraph 5 of this Determination; \"vocational education and training programme\" means: (a) an accredited vocational education and training course; or (b) a sequence of training consisting of at least one subject or module from an accredited vocational education and training course; or (c) a structured approach to the development and attainment of competencies for a particular AQF qualification specified in an endorsed training package. (a) accredited as a higher education course by the authority responsible for the accreditation of higher education courses in the State or Territory in which the course is conducted; or (b) if a higher education institution is authorised by a law of the Commonwealth or a law of the State or Territory in which the institution is located to accredit its own higher education courses - a course conducted and accredited as a higher education course by that institution; (a) the authority responsible for the accreditation of vocational education and training courses in the State or Territory in which the course is conducted; or (b) if the State or Territory in which the course is conducted recognises the accreditation of vocational education and training courses in another State or Territory - the authority responsible for the accreditation of vocational education and training courses in that other State or Territory; (a) an accredited vocational education and training course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education (including courses previously known as Stream 2000 courses); or (b) an accredited preparatory course for higher education that is a programme designed to assist people to gain entry to higher education level courses (including enabling and bridging courses); (a) an accredited vocational education and training course; or (b) a sequence of training consisting of at least one subject or module from an accredited vocational education and training course; or (c) a structured approach to the development and attainment of competencies for a particular AQF qualification specified in an endorsed training package. Education institutions 5.(1) For the purposes of the Act, the following are regarded as education institutions: (a) a \"higher education institution\", being an institution that is established under Commonwealth or State or Territory government legislation as a higher education institution or is registered by the relevant State or Territory higher education recognition authority; (b) a \"secondary school\", being an institution located in Australia that is: (i) a government secondary school; or (ii) a non-government secondary school that is recognised as a secondary school: (A) under the law of a State or Territory; or (B) for the payment of government capital or recurrent grants; or (C) for the payment of government bursaries or allowances to its students; (a) a \"higher education institution\", being an institution that is established under Commonwealth or State or Territory government legislation as a higher education institution or is registered by the relevant State or Territory higher education recognition authority; (b) a \"secondary school\", being an institution located in Australia that is: (i) a government secondary school; or (ii) a non-government secondary school that is recognised as a secondary school: (A) under the law of a State or Territory; or (B) for the payment of government capital or recurrent grants; or (C) for the payment of government bursaries or allowances to its students; (i) a government secondary school; or (ii) a non-government secondary school that is recognised as a secondary school: (A) under the law of a State or Territory; or (B) for the payment of government capital or recurrent grants; or (C) for the payment of government bursaries or allowances to its students; (A) under the law of a State or Territory; or (B) for the payment of government capital or recurrent grants; or (C) for the payment of government bursaries or allowances to its students; (2) For the purposes of the Act, the following institutions, authorities or bodies are to be regarded as education institutions: (a) a \"registered training organisation\", being an organisation that is registered by the relevant State or Territory training recognition authority in accordance with the Australian Recognition Framework to provide one or more vocational education and training programmes; (b) a \"special school\", being a school located in Australia that is conducted primarily for students with a disability and is: (i) a government school; or (ii) a non-government school and is recognised as a secondary school: (A) under the law of a State or Territory; or (B) for the payment of government capital or recurrent grants; or (C) for the payment of government bursaries or allowances to its students. (a) a \"registered training organisation\", being an organisation that is registered by the relevant State or Territory training recognition authority in accordance with the Australian Recognition Framework to provide one or more vocational education and training programmes; (b) a \"special school\", being a school located in Australia that is conducted primarily for students with a disability and is: (i) a government school; or (ii) a non-government school and is recognised as a secondary school: (A) under the law of a State or Territory; or (B) for the payment of government capital or recurrent grants; or (C) for the payment of government bursaries or allowances to its students. (i) a government school; or (ii) a non-government school and is recognised as a secondary school: (A) under the law of a State or Territory; or (B) for the payment of government capital or recurrent grants; or (C) for the payment of government bursaries or allowances to its students. (A) under the law of a State or Territory; or (B) for the payment of government capital or recurrent grants; or (C) for the payment of government bursaries or allowances to its students. Secondary Courses 6.(1) For the purposes of the Act, a course specified in Column 1 of Schedule 1 and conducted by an education institution specified for that course in Column 2 of Schedule 1 is a secondary course. Tertiary Courses 7.(1) For the purposes of the Act, a course specified in Column 1 of Schedule 2 and conducted by an education institution specified for that course in Column 2 of Schedule 2 is a tertiary course. (2) For the purposes of the Act, no course accredited at Masters or Doctoral level offered by a higher education institution is a tertiary course unless expressly specified in Schedule 2. Column 1 - Course Column 2 - Education institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school A course leading to an accredited secondary course qualification involving accredited secondary and accredited vocational education and training course subjects Secondary school Registered training organisation Higher education institution School-based apprenticeship or traineeship Secondary school Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school Registered training organisation Higher education institution Column 1 - Course Column 2 - Education institution Pre-vocational course Registered training organisation ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory authority to conduct the course A vocational education and training programme that is not a secondary course specified in Schedule 1. Higher education institution Registered training organisation Combined course - Vocational education and training, consisting of two or more separate vocational education and training programmes undertaken concurrently and each of which leads to the award of a qualification or statement of attainment Higher education institution Registered training organisation Undergraduate or postgraduate accredited higher education course that is an associate degree, associate diploma, diploma, advanced diploma, Bachelor degree, graduate degree, graduate certificate, graduate diploma, a NBCOTP funded course, a Master's qualifying course or a combined course which leads to two of these awards and is classified as such in the institution's handbook and is not: • a secondary course specified in Schedule 1; or • a Masters or Doctoral degree unless otherwise specified in Schedule 2. Higher education institution Registered training organisation Open Learning - a programme of assessment based study provided through the Open Learning Agency, Melbourne Higher education institution participating in the Open Learning programme Registered training organisation participating in the Open Learning programme Combined course - Higher education and vocational education and training, consisting of concurrent study in an accredited higher education course and a vocational education and training programme leading to the award of a separate qualification at each institution and that is classified in each institution's handbook as a combined course Higher education institution Registered training organisation Integrated undergraduate/postgraduate course leading to a Masters degree, excluding that year or years of the integrated course in excess of the normal full-time duration of the related undergraduate accredited higher education course or related undergraduate and postgraduate accredited higher education courses that are not at the Masters level. (That is, excluding the year or years relating to study at the Masters level). Higher education institution Higher education institution Any other body approved by the relevant State or Territory authority to conduct the course Registered training organisation Registered training organisation • a secondary course specified in Schedule 1; or • a Masters or Doctoral degree unless otherwise specified in Schedule 2. Registered training organisation Registered training organisation participating in the Open Learning programme Registered training organisation", "Related_Explanatory_Statements": "Education 1999/2 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION19992/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 23", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Payment summaries > Notices", "Date_of_Issue": "16 April 2007", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2007L01196", "Registration_Date": "30 April 2007", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, notify under section 16-180 of Schedule 1 to the Taxation Administration Act 1953 that I have exempted the class of entities described below, from the specific requirement under sections 16-155 or 16-160 of Schedule 1 to the Taxation Administration Act 1953 to give the recipient a \"copy\" of the payment summary required to be provided under those sections. | Effective for payment summaries given on or after the date of this notice | This exemption applies to payment summaries given on or after 1 May 2007. | Class of entities | This exemption applies to entities making payments covered under Subdivisions 12-B (except sections 12-55 and 12-60), 12-C (except section 12-85) and 12-D of Schedule 1 to the Taxation Administration Act 1953 . | Entities are thereby only required to provide the recipient with the original payment summary in accordance with sections 16-155 or 16-160 of Schedule 1 to the Taxation Administration Act 1953 .", "Related_Explanatory_Statements": "Notice 23 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC023/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 24", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Payment summaries > Notices", "Date_of_Issue": "16 May 2008", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2008L01659", "Registration_Date": "27 May 2008", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, notify under section 16-180 of Schedule 1 to the Taxation Administration Act 1953 that I have exempted the class of entities described below, from the specific requirement under sections 16-155 , 16-160 or 16-167 of Schedule 1 to the Taxation Administration Act 1953 to give the recipient a \"copy\" of the payment summary required to be provided under those sections. | This legislative instrument will revoke Legislative Instrument no. F2007L01196 registered on the 30th day of April 2007. | Effective for payment summaries given on or after the date of this notice | This exemption applies to payment summaries given on or after 1 June 2008. | Class of entities | This exemption applies to entities making payments covered under Subdivisions 12-B, 12-C, 12-D, 12-E, 12-F, 12-FA, 12-FAA, 12-FB, 12-G, and Division 13 of Schedule 1 to the Taxation Administration Act 1953 . | The exemption also applies to payments covered by section 86-40 of the Income Tax Assessment Act 1997 . | As a result of this instrument, entities are only required to provide the recipient with the original payment summary in accordance with sections 16-155 , 16-160 or 16-167 of Schedule 1 to the Taxation Administration Act 1953 .", "Related_Explanatory_Statements": "Notice 24 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument repeals Notice 23 (F2007L01196) | This legislative instrument will revoke Legislative Instrument no. F2007L01196 registered on the 30th day of April 2007.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC024/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 25", "Title": "Taxation Administration Act - Notice exempting entities from giving a payment summary for lump sum superannuation benefits to certain recipients with a terminal medical condition ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Payment summaries > Notices", "Date_of_Issue": "30 May 2008", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2008L01999", "Registration_Date": "4 June 2008", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-5 of Schedule 1 to the Taxation Administration Act 1953 . | This legislative instrument will revoke Legislative Instrument No. F2007L03956 registered on the 4th day of October 2007. | Name of instrument | This instrument is the Taxation Administration Act - Notice exempting entities from giving a payment summary for lump sum superannuation benefits to certain recipients with a terminal medical condition . | Commencement | This instrument commences on 1 July 2007. | Purpose | This instrument removes the requirement to issue a payment summary to the recipient of a withholding payment under paragraph 12-85(a) of Schedule 1 to the Taxation Administration Act 1953 , where the payee is classified as having a terminal medical condition. | Type of payments | This instrument removes the requirement for superannuation funds to issue a payment summary for a withholding payment that is: • a superannuation member benefit within the meaning of subsection 307-5(2) of the Income Tax Assessment Act 1997 , and • a superannuation lump sum within the meaning of section 307-65 of the Income Tax Assessment Act 1997 , and • paid to a member in accordance with the payment standards prescribed: • in the case of a benefit paid from a complying superannuation fund - subsection 31(1) of the Superannuation Industry (Supervision) Act 1993 , or • in the case of a benefit paid from an approved deposit fund - subsection 32(1) of that Act, or • in the case of a benefit paid from a retirement savings account - subsection 38(2) of the Retirement Savings Accounts Act 1997 in circumstances where the member has a terminal medical condition at a time in the period: a) starting when the member receives the lump sum; and b) ending at the later of: i) 90 days after the member receives the payment; or ii) 30 June 2008 for a payment made in the 2007-08 financial year. | • a superannuation member benefit within the meaning of subsection 307-5(2) of the Income Tax Assessment Act 1997 , and • a superannuation lump sum within the meaning of section 307-65 of the Income Tax Assessment Act 1997 , and • paid to a member in accordance with the payment standards prescribed: • in the case of a benefit paid from a complying superannuation fund - subsection 31(1) of the Superannuation Industry (Supervision) Act 1993 , or • in the case of a benefit paid from an approved deposit fund - subsection 32(1) of that Act, or • in the case of a benefit paid from a retirement savings account - subsection 38(2) of the Retirement Savings Accounts Act 1997 in circumstances where the member has a terminal medical condition at a time in the period: a) starting when the member receives the lump sum; and b) ending at the later of: i) 90 days after the member receives the payment; or ii) 30 June 2008 for a payment made in the 2007-08 financial year. | • in the case of a benefit paid from a complying superannuation fund - subsection 31(1) of the Superannuation Industry (Supervision) Act 1993 , or • in the case of a benefit paid from an approved deposit fund - subsection 32(1) of that Act, or • in the case of a benefit paid from a retirement savings account - subsection 38(2) of the Retirement Savings Accounts Act 1997 | a) starting when the member receives the lump sum; and b) ending at the later of: i) 90 days after the member receives the payment; or ii) 30 June 2008 for a payment made in the 2007-08 financial year. | i) 90 days after the member receives the payment; or ii) 30 June 2008 for a payment made in the 2007-08 financial year. | A payee will be taken to have a terminal medical condition if the following circumstances exist: (a) two registered medical practitioners have certified, jointly or separately, that the person suffers from an illness, or has incurred an injury, that is likely to result in the death of the person within a period (the certification period) that ends not more than 12 months after the date of the certification; (b) at least one of the registered medical practitioners is a specialist practicing in an area related to the illness or injury suffered by the person; (c) for each of the certificates, the certification period has not ended. | (a) two registered medical practitioners have certified, jointly or separately, that the person suffers from an illness, or has incurred an injury, that is likely to result in the death of the person within a period (the certification period) that ends not more than 12 months after the date of the certification; (b) at least one of the registered medical practitioners is a specialist practicing in an area related to the illness or injury suffered by the person; (c) for each of the certificates, the certification period has not ended.", "Related_Explanatory_Statements": "Notice 25 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument will revoke Legislative Instrument No. F2007L03956 registered on the 4th day of October 2007.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC025/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 26", "Title": "made under section 388-55 of Schedule 1 to the Taxation Administration Act 1953 ", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Payment summaries > Notices", "Date_of_Issue": "2 March 2012", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2012L00584", "Registration_Date": "15 March 2012", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, defer the due date to give a copy of a payment summary to the Commissioner under section 16-165 (1) (b) and section 16-166 (b) of Schedule 1 to the Taxation Administration Act 1953 . The due date is varied to 14 August following the financial year in which the payment was made. | This variation is made under section 388-55 of Schedule 1 to the Taxation Administration Act 1953 . | This legislative instrument revokes Legislative Instrument No. F2006B11584 registered on the 16th November 2006 | Commencement | This instrument commences on the day after registration on the Federal Register of Legislative Instruments.", "Related_Explanatory_Statements": "Notice 26 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument revokes Legislative Instrument No. F2006B11584 registered on the 16th November 2006", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC026/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 27", "Title": "", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Payment summaries > Notices", "Date_of_Issue": "30 November 2012", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2012L02333", "Registration_Date": "16 December 2012", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, pursuant to section 16-180 of Schedule 1 to the Taxation Administration Act 1953 do hereby exempt entities from the requirement to issue a payment summary under section 16-155 of Schedule 1 to the Taxation Administration Act 1953, in respect of Subdivision 12-E (Payments where TFN or ABN not quoted) or 12-F (Dividend, interest and royalty payments) withholding amount made on a passbook savings account, unless specifically requested by the recipient/payee. | Payers are therefore not required to provide passbook savings account holders with a payment summary where they have withheld amounts from payments in accordance with Subdivision 12-E or 12-F, unless specifically requested to do so. | Commencement | This instrument commences on the day after registration on the Federal Register of Legislative Instruments.", "Related_Explanatory_Statements": "Notice 27 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC027/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/2", "Title": "Taxation Administration - Single Touch Payroll - 2021-22 and 2022-23 years Withholding Payer Number Exemption 2021", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Single touch payroll > 2022", "Date_of_Issue": "25 November 2021", "Signatory": "Usha Narain Acting Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2022L00016", "Registration_Date": "5 January 2022", "Body": "1. Name of instrument: This determination is the Taxation Administration - Single Touch Payroll - 2021-22 and 2022-23 years Withholding Payer Number Exemption 2021. | 2. Commencement: This instrument commences on 1 July 2021. | 3. Application: This instrument applies to any entity which: (a) pays an amount referred to in column 1 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953 (b) does not have an Australian business number, and (c) has been assigned by the Australian Taxation Office a withholding payer number for the purposes of pay as you go withholding. (a) pays an amount referred to in column 1 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953 (b) does not have an Australian business number, and (c) has been assigned by the Australian Taxation Office a withholding payer number for the purposes of pay as you go withholding. | 4. Determination: An entity to which this instrument applies, which would otherwise have obligations under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 to report certain information in respect of payments it makes, is exempt from those reporting obligations for the 2021-22 and 2022-23 financial years. | 5. Repeal of this instrument: This instrument is repealed at the start of 1 October 2023. | 6. Schedule: Each instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule Taxation Administration - Single Touch Payroll - Exemption for Employers with a Withholding Payer Number (F2019L00437) | 1. The whole of the instrument: Repeal the instrument Taxation Administration - Single Touch Payroll - 2020-21 year Withholding Payer Number Exemption 2020 (F2020L00801) | 2. The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2022/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals Taxation Administration - Single Touch Payroll - Exemption for Employers with a Withholding Payer Number (F2019L00437) and Taxation Administration - Single Touch Payroll -2020 21 year Withholding Payer Number Exemption 2020 (F2020L00801) | This instrument is repealed at the start of 1 October 2023.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/STP20221/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/29", "Title": "Taxation Administration - Single Touch Payroll - Spent Instruments Repeal Determination 2022", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Single touch payroll > 2022", "Date_of_Issue": "13 July 2022", "Signatory": "Matthew Bambrick Acting Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2022L01171", "Registration_Date": "6 September 2022", "Body": "1. Name of instrument: This determination is the Taxation Administration - Single Touch Payroll - Spent Instruments Repeal Determination 2022. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Repeals: Each instrument listed in Schedule 1 to this instrument is repealed. PAYG Withholding annual reporting exemptions: Single Touch Payroll optional year (F2018L00494) Taxation Administration - Single Touch Payroll - Exemption for Employers from Reporting Contribution Amounts Paid to a Superannuation Fund (F2019L00121) Taxation Administration - Single Touch Payroll - Exemption for Insolvency Practitioners and Employers subject to their appointment (F2019L00440) Taxation Administration - Single Touch Payroll - Exemptions for payments made to Members by Portable Long Service Leave and Portable Redundancy Scheme Providers (F2019L00457) Taxation Administration - Single Touch Payroll - 2020-21 year Portable Long Service Leave and Portable Redundancy Scheme Providers Exemption 2020 (F2020L00800) Taxation Administration - Single Touch Payroll - 2019-20 and 2020-21 Income Years Closely Held Payees Exemption 2021 (F2021L01037)", "Related_Explanatory_Statements": "LI 2022/29 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This determination is the Taxation Administration - Single Touch Payroll - Spent Instruments Repeal Determination 2022.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202229/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/37", "Title": "Taxation Administration - Single Touch Payroll - Amounts to be Notified Amendment (Australian Apprenticeships Incentives) Determination 2022", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Single touch payroll > 2022", "Date_of_Issue": "14 November 2022", "Signatory": "Ben Kelly Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2022L01583", "Registration_Date": "6 December 2022", "Body": "1. Name of instrument: This determination is the Taxation Administration - Single Touch Payroll - Amounts to be Notified Amendment (Australian Apprenticeships Incentives) Determination 2022. | 2. Commencement: This instrument commences on 1 July 2022. | 3. Amendments: The instrument that is specified in Schedule 1 to this instrument is amended as set out in that Schedule. Taxation Administration - Single Touch Payroll - Amounts to be Notified Determination 2021 (F2021L00094) | 1. After subsection 4(k): Insert: (l) an amount paid to an Australian Apprentice by the Commonwealth Department responsible for administering programs that have the purpose of encouraging training and developing skills within the Australian apprenticeships system. (l) an amount paid to an Australian Apprentice by the Commonwealth Department responsible for administering programs that have the purpose of encouraging training and developing skills within the Australian apprenticeships system. | 2. After subsection 5(m): Insert: (n) 'Australian Apprentice' means a person who is employed as an apprentice or trainee under a training contract approved by the government body responsible for the operation of the vocational education and training system within a State or Territory. (n) 'Australian Apprentice' means a person who is employed as an apprentice or trainee under a training contract approved by the government body responsible for the operation of the vocational education and training system within a State or Territory.", "Related_Explanatory_Statements": "LI 2022/37 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202237/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "STP 2021/1", "Title": "Taxation Administration - Single Touch Payroll - Amounts to be Notified Determination 2021 legislative instrument", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Single touch payroll > 2021", "Date_of_Issue": "3 February 2021", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2021L00094", "Registration_Date": "3 February 2021", "Body": "1. Name of instrument: This determination is the Taxation Administration - Single Touch Payroll - Amounts to be Notified Determination 2021 legislative instrument. | 2. Commencement: This instrument commences the day it is registered on the Federal Register of Legislation. | 3. Application: This instrument applies to the reporting required under section 389-5 of Schedule 1 to the Taxation Administration Act 1953. | 4. Determination: The following kinds of amounts are determined for the purposes of paragraph 389-5(2)(b) of Schedule 1 to the Taxation Administration Act 1953: (a) an amount that is not a SGAA sacrificed ordinary time earnings amount but which, as the result of an effective salary sacrifice arrangement, reduces the ordinary time earnings of an employee (b) an amount that is not a SGAA sacrificed salary or wages amount but which, as the result of an effective salary sacrifice arrangement, reduces the salary and wages payable to an employee (c) a superannuation liability amount (d) a tax offset amount (e) a foreign tax paid amount (f) an exempt foreign income amount (g) a foreign employment income amount (h) a lump sum D amount (i) a payment made under the Community Development Employment Project scheme (j) a voluntary agreement to withhold amount (k) a labour hire arrangement amount (a) an amount that is not a SGAA sacrificed ordinary time earnings amount but which, as the result of an effective salary sacrifice arrangement, reduces the ordinary time earnings of an employee (b) an amount that is not a SGAA sacrificed salary or wages amount but which, as the result of an effective salary sacrifice arrangement, reduces the salary and wages payable to an employee (c) a superannuation liability amount (d) a tax offset amount (e) a foreign tax paid amount (f) an exempt foreign income amount (g) a foreign employment income amount (h) a lump sum D amount (i) a payment made under the Community Development Employment Project scheme (j) a voluntary agreement to withhold amount (k) a labour hire arrangement amount | 5. Definitions: In this determination: (a) 'salary and wages' has the same meaning as in the Superannuation Guarantee (Administration) Act 1992 (b) 'SGAA sacrificed ordinary time earnings amount' has the same meaning as the term 'sacrificed ordinary time earnings amount' defined in the Superannuation Guarantee (Administration) Act 1992 (c) 'SGAA sacrificed salary or wages amount' has the same meaning as the term 'sacrificed salary or wages amount' defined in the Superannuation Guarantee (Administration) Act 1992 (d) 'employee' has the same meaning as in the Superannuation Guarantee (Administration) Act 1992, but disregard subsection 12(3) of that Act (e) 'superannuation liability amount' means the total of amounts which the entity will be liable to pay under the Superannuation Guarantee (Administration) Act 1992 in respect of payments made to an employee since the preceding 1 July (f) 'tax offset amount' means the amount claimed by a payee in a Tax file number declaration or Withholding declaration to reduce withholding due to an offset entitlement (g) 'foreign tax paid amount' - an amount of tax paid to a foreign government or revenue authority in respect of payments made to payees who are Australian residents for tax purposes but who are working in that foreign country (h) 'exempt foreign income amount' - an amount that constitutes foreign earnings of the payee that is exempt from tax under section 23AG of the Income Tax Assessment Act 1936 (i) 'foreign employment income amount' is an amount that is assessable income paid to payees, who are Australian tax residents, that is subject to tax in another country, for work performed in that country, if the qualification period is met (j) 'lump sum D amount' means the amount of a genuine redundancy payment or an early retirement payment (as defined in the Income Tax Assessment Act 1997 ) that does not exceed the amount worked out under section 83-170 of that Act (k) 'Voluntary agreement to withhold amount' is an amount withheld under Section 12-55 of Schedule 1 to Taxation Administration Act 1953 (l) 'Labour hire arrangement amount' is an amount withheld under section 12-60 of Schedule 1 to the Taxation Administration Act 1953 (m) 'Community Development Employment Project scheme' is a subsidised wage program for activities to prevent and address family violence and substance misuse problems in Indigenous communities (a) 'salary and wages' has the same meaning as in the Superannuation Guarantee (Administration) Act 1992 (b) 'SGAA sacrificed ordinary time earnings amount' has the same meaning as the term 'sacrificed ordinary time earnings amount' defined in the Superannuation Guarantee (Administration) Act 1992 (c) 'SGAA sacrificed salary or wages amount' has the same meaning as the term 'sacrificed salary or wages amount' defined in the Superannuation Guarantee (Administration) Act 1992 (d) 'employee' has the same meaning as in the Superannuation Guarantee (Administration) Act 1992, but disregard subsection 12(3) of that Act (e) 'superannuation liability amount' means the total of amounts which the entity will be liable to pay under the Superannuation Guarantee (Administration) Act 1992 in respect of payments made to an employee since the preceding 1 July (f) 'tax offset amount' means the amount claimed by a payee in a Tax file number declaration or Withholding declaration to reduce withholding due to an offset entitlement (g) 'foreign tax paid amount' - an amount of tax paid to a foreign government or revenue authority in respect of payments made to payees who are Australian residents for tax purposes but who are working in that foreign country (h) 'exempt foreign income amount' - an amount that constitutes foreign earnings of the payee that is exempt from tax under section 23AG of the Income Tax Assessment Act 1936 (i) 'foreign employment income amount' is an amount that is assessable income paid to payees, who are Australian tax residents, that is subject to tax in another country, for work performed in that country, if the qualification period is met (j) 'lump sum D amount' means the amount of a genuine redundancy payment or an early retirement payment (as defined in the Income Tax Assessment Act 1997 ) that does not exceed the amount worked out under section 83-170 of that Act (k) 'Voluntary agreement to withhold amount' is an amount withheld under Section 12-55 of Schedule 1 to Taxation Administration Act 1953 (l) 'Labour hire arrangement amount' is an amount withheld under section 12-60 of Schedule 1 to the Taxation Administration Act 1953 (m) 'Community Development Employment Project scheme' is a subsidised wage program for activities to prevent and address family violence and substance misuse problems in Indigenous communities | 6. Repeals: Single Touch Payroll - Determination of Amounts to be Notified (F2019L00122) registered on 12 February 2019. (1) The whole of the instrument. Repeal the instrument. (1) The whole of the instrument. Repeal the instrument.", "Related_Explanatory_Statements": "STP 2021/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/STP20211/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "STP 2021/2", "Title": "Taxation Administration - Single Touch Payroll - 2019-20 and 2020-21 Income Years Closely Held Payees Exemption 2021 instrument", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Single touch payroll > 2021", "Date_of_Issue": "7 July 2021", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2021L01037", "Registration_Date": "28 July 2021", "Body": "1. Name of instrument: This determination is the Taxation Administration - Single Touch Payroll - 2019-20 and 2020-21 Income Years Closely Held Payees Exemption 2021 instrument. | 2. Commencement: This instrument is taken to have commenced on 1 July 2019. | 3. Application: This instrument applies for the 2019-20 and 2020-21 income years to an entity which: (a) was not at any time before 1 April 2019 a substantial employer within the meaning of former subsection 389-5(6) of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953); (b) pays an amount described in the table in subsection 389-5(1) of Schedule 1 to the TAA 1953 to a closely held payee; (c) is registered for the purposes of Subdivision 16-BA of Schedule 1 to the TAA 1953; and (d) is not a large withholder as defined in section 16-95 of Schedule 1 to the TAA 1953. (a) was not at any time before 1 April 2019 a substantial employer within the meaning of former subsection 389-5(6) of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953); (b) pays an amount described in the table in subsection 389-5(1) of Schedule 1 to the TAA 1953 to a closely held payee; (c) is registered for the purposes of Subdivision 16-BA of Schedule 1 to the TAA 1953; and (d) is not a large withholder as defined in section 16-95 of Schedule 1 to the TAA 1953. | 4. Determination: An entity to which this instrument applies is not required to report information to the Commissioner of Taxation under Division 389 of Schedule 1 to the TAA 1953 in respect of an amount paid to a closely held payee. | 5. Definition: For the purposes of this instrument, a closely held payee is an employee of the entity who is also an associate of the entity under section 318 of the Income Tax Assessment Act 1936.", "Related_Explanatory_Statements": "STP 2021/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/STP20212/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "STP 2020/1", "Title": "Taxation Administration - Single Touch Payroll - 2020-21 year Portable Long Service Leave and Portable Redundancy Scheme Providers Exemption 2020 instrument", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Single touch payroll > 2020", "Date_of_Issue": "12 June 2020", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2020L00800", "Registration_Date": "26 June 2020", "Body": "1. Name of instrument: This is the Taxation Administration - Single Touch Payroll - 2020-21 year Portable Long Service Leave and Portable Redundancy Scheme Providers Exemption 2020 instrument. | 2. Commencement: This instrument commences on 1 July 2020. | 3. Application: This instrument applies to entities that administer a Portable Long Service Leave scheme or Portable Redundancy scheme and make payments to members of the scheme. | 4. Determination: An entity that is an administrator of a Portable Long Service Leave scheme or Portable Redundancy scheme, and would otherwise have obligations under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 to report in respect of payments made to members of the scheme is exempt from those reporting obligations for the 2020-21 financial year. | 5. Definitions: In this determination, the terms 'Portable Long Service Leave scheme' and 'Portable Redundancy scheme' refer to those schemes in which an employee's entitlements to receive payment in respect of long service leave and redundancy (respectively) are accrued over a period of time without reference to a specific employer - although generally each employer will have made contributions into the scheme.", "Related_Explanatory_Statements": "STP 2020/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/STP20201/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "STP 2020/2", "Title": "Taxation Administration - Single Touch Payroll - 2020-21 year Withholding Payer Number Exemption 2020 instrument", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Single touch payroll > 2020", "Date_of_Issue": "12 June 2020", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2020L00801", "Registration_Date": "26 June 2020", "Body": "1. Name of instrument: This is the Taxation Administration - Single Touch Payroll - 2020-21 year Withholding Payer Number Exemption 2020 instrument. | 2. Commencement: This instrument commences on 1 July 2020. | 3. Application: This instrument applies to any entity which: (a) pays an amount referred to in column 1 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953 (b) does not have an Australian business number, and (c) has been assigned by the Australian Taxation Office a withholding payer number for the purposes of pay as you go withholding. (a) pays an amount referred to in column 1 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953 (b) does not have an Australian business number, and (c) has been assigned by the Australian Taxation Office a withholding payer number for the purposes of pay as you go withholding. | 4. Determination: An entity to which this instrument applies, which would otherwise have obligations under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 to report certain information in respect of payments it makes, is exempt from those reporting obligations for the 2020-21 financial year.", "Related_Explanatory_Statements": "STP 2020/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/STP20202/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "STP 2019/1", "Title": "Taxation Administration - Single Touch Payroll - Exemption for Employers with a Withholding Payer Number instrument", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Single touch payroll > 2019", "Date_of_Issue": "5 March 2019", "Signatory": "Deborah Anne Jenkins Deputy Commissioner of Taxation", "Registration_Number": "F2019L00437", "Registration_Date": "28 March 2019", "Body": "1. Name of instrument: This is the Taxation Administration - Single Touch Payroll - Exemption for Employers with a Withholding Payer Number instrument. | 2. Commencement: This instrument commences on 1 July 2018 and applies to the 2018-2019 and 2019-2020 financial years. | 3. Application: This instrument applies to entities which: (a) pay an amount described in Column 1 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953; and (b) do not have an Australian Business Number; and (c) have been assigned by the Australian Taxation Office a Withholding Payer Number for the purposes of Pay As You Go Withholding. (a) pay an amount described in Column 1 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953; and (b) do not have an Australian Business Number; and (c) have been assigned by the Australian Taxation Office a Withholding Payer Number for the purposes of Pay As You Go Withholding. | 4. Determination: An entity to which this instrument applies which would otherwise have obligations under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 to report certain information in respect of payments it makes, is exempt from those reporting obligations.", "Related_Explanatory_Statements": "STP 2019/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/STP20191/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "STP 2019/2", "Title": "Taxation Administration - Single Touch Payroll - Exemption for Insolvency Practitioners and Employers subject to their appointment instrument", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Single touch payroll > 2019", "Date_of_Issue": "5 March 2019", "Signatory": "Deborah Anne Jenkins Deputy Commissioner of Taxation", "Registration_Number": "F2019L00440", "Registration_Date": "28 March 2019", "Body": "1. Name of instrument: This is the Taxation Administration - Single Touch Payroll - Exemption for Insolvency Practitioners and Employers subject to their appointment instrument. | 2. Commencement: This instrument commences on the day following its registration and applies retrospectively from 1 July 2018 for the 2018-2019 financial year. | 3. Application: This instrument applies to entities that: (a) are employers that pay an amount described in Column 1 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953 during the 2018-2019 financial year and that are subject to the appointment of an insolvency practitioner; or (b) are engaged during the 2018-2019 financial year as an insolvency practitioner appointed for an employer described in paragraph (a) above. (a) are employers that pay an amount described in Column 1 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953 during the 2018-2019 financial year and that are subject to the appointment of an insolvency practitioner; or (b) are engaged during the 2018-2019 financial year as an insolvency practitioner appointed for an employer described in paragraph (a) above. | 4. Determination: During the 2018-19 financial year, an entity to which this instrument applies is exempt from reporting under section 389-5 of Schedule 1 to the Taxation Administration Act 1953: (a) if the entity is an employer covered by paragraph 3(a) above - in relation to payments made after the commencement of the appointment of the insolvency practitioner; or (b) if the entity is an insolvency practitioner covered by paragraph 3(b) above - in relation to: (i) payments made by an employer covered by paragraph 3(a) above, for which they are engaged as an insolvency practitioner; and (ii) payments made by them in their capacity as an insolvency practitioner covered by paragraph 3(b) above. (a) if the entity is an employer covered by paragraph 3(a) above - in relation to payments made after the commencement of the appointment of the insolvency practitioner; or (b) if the entity is an insolvency practitioner covered by paragraph 3(b) above - in relation to: (i) payments made by an employer covered by paragraph 3(a) above, for which they are engaged as an insolvency practitioner; and (ii) payments made by them in their capacity as an insolvency practitioner covered by paragraph 3(b) above. (i) payments made by an employer covered by paragraph 3(a) above, for which they are engaged as an insolvency practitioner; and (ii) payments made by them in their capacity as an insolvency practitioner covered by paragraph 3(b) above. | 5. Definitions: For the purposes of this instrument, the term 'insolvency practitioner' is used to describe a class of professionals who are: (a) appointed to manage a company or its property under the provisions of Chapter 5 of the Corporations Act 2001; or (b) appointed to manage the affairs of an individual under the Bankruptcy Act 1966. (a) appointed to manage a company or its property under the provisions of Chapter 5 of the Corporations Act 2001; or (b) appointed to manage the affairs of an individual under the Bankruptcy Act 1966.", "Related_Explanatory_Statements": "STP 2019/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/STP20192/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "STP 2019/3", "Title": "Taxation Administration - Single Touch Payroll - Exemption for payments made to Members by Portable Long Service Leave and Portable Redundancy Scheme Providers instrument", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Single touch payroll > 2019", "Date_of_Issue": "5 March 2019", "Signatory": "Deborah Anne Jenkins Deputy Commissioner of Taxation", "Registration_Number": "F2019L00457", "Registration_Date": "29 March 2019", "Body": "1. Name of instrument: This is the Taxation Administration - Single Touch Payroll - Exemption for payments made to Members by Portable Long Service Leave and Portable Redundancy Scheme Providers instrument. | 2. Commencement: This instrument commences on 1 July 2018 and applies to the 2018-2019 and 2019-2020 financial years. | 3. Application: This instrument applies to entities that are (or have previously been) employers and which administer a Portable Long Service Leave scheme or Portable Redundancy scheme and make payments to members of the scheme. | 4. Determination: An entity which administers a Portable Long Service Leave scheme or Portable Redundancy scheme, and which would otherwise have obligations under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 to report in respect of payments made to scheme members, is exempt from those reporting obligations. | 5. Definitions: In this determination, the terms 'Portable Long Service Leave scheme' and 'Portable Redundancy scheme' refer to those schemes in which an employee's entitlements to receive payment in respect of long service leave and redundancy (respectively) are accrued over a period of time without reference to a specific employer - although generally each employer will have made contributions into the scheme.", "Related_Explanatory_Statements": "STP 2019/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/STP20193/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "STP 2019/4", "Title": "Taxation Administration - Single Touch Payroll - Exemption for Employers Having a Seasonal Workforce (Repeal)", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Single touch payroll > 2019", "Date_of_Issue": "5 March 2019", "Signatory": "Deborah Anne Jenkins Deputy Commissioner of Taxation", "Registration_Number": "F2019L00458", "Registration_Date": "29 March 2019", "Body": "1. Name of instrument: This instrument is the Taxation Administration - Single Touch Payroll - Exemption for Employers Having a Seasonal Workforce (Repeal). | 2. Commencement: This instrument commences on 1 July 2019. | 3. Repeal of existing instrument: The Taxation Administration - Single Touch Payroll - Exemption for Employers Having a Seasonal Workforce (F2018L00711) legislative instrument, registered on 5 June 2018, is repealed.", "Related_Explanatory_Statements": "STP 2019/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument repeals STP 2018/2 - Taxation Administration - Single Touch Payroll - Exemption for Employers Having a Seasonal Workforce | This instrument is the Taxation Administration - Single Touch Payroll - Exemption for Employers Having a Seasonal Workforce (Repeal).", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/STP20194/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "STP 2019/6", "Title": "Single Touch Payroll - Determination of Amounts to be Notified legislative instrument", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Single touch payroll > 2019", "Date_of_Issue": "20 December 2018", "Signatory": "Deborah Anne Jenkins Deputy Commissioner of Taxation", "Registration_Number": "F2019L00122", "Registration_Date": "12 February 2019", "Body": "1. Name of instrument: This determination is the Single Touch Payroll - Determination of Amounts to be Notified legislative instrument. | 2. Commencement: This instrument commences on 1 July 2018. | 3. Application: This instrument applies to: (a) the reporting required under section 389-5 of Schedule 1 to the TAA 1953, and (b) voluntary reporting under section 389-15 of Schedule 1 to the TAA 1953. (a) the reporting required under section 389-5 of Schedule 1 to the TAA 1953, and (b) voluntary reporting under section 389-15 of Schedule 1 to the TAA 1953. | 4. Determination: (a) The specifications published in the Standard Business Reporting Australian Taxation Office Payroll Event package (the Package) describe the information which is required to be notified in the approved form under sections 389-5 and 389-15 of Schedule 1 to the TAA 1953. The Package will be available at www.ato.gov.au/PAYGWapprovedforms (b) Where the Package requires the notification of an amount which is not an amount that must be notified under subsection 389-5(1), that amount is determined to be one that the approved form may require for the purposes of paragraph 389-5(2)(b) of Schedule 1 to the TAA 1953. (c) The reference to a package in paragraph (a) is a reference to that package as it is published from time to time. (a) The specifications published in the Standard Business Reporting Australian Taxation Office Payroll Event package (the Package) describe the information which is required to be notified in the approved form under sections 389-5 and 389-15 of Schedule 1 to the TAA 1953. The Package will be available at www.ato.gov.au/PAYGWapprovedforms (b) Where the Package requires the notification of an amount which is not an amount that must be notified under subsection 389-5(1), that amount is determined to be one that the approved form may require for the purposes of paragraph 389-5(2)(b) of Schedule 1 to the TAA 1953. (c) The reference to a package in paragraph (a) is a reference to that package as it is published from time to time.", "Related_Explanatory_Statements": "STP 2019/6 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/STP20196/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "STP 2019/7", "Title": "Taxation Administration - Single Touch Payroll - Exemption for Employers from Reporting Contribution Amounts Paid to a Superannuation Fund instrument", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Single touch payroll > 2019", "Date_of_Issue": "20 December 2018", "Signatory": "Deborah Anne Jenkins Deputy Commissioner of Taxation", "Registration_Number": "F2019L00121", "Registration_Date": "11 February 2019", "Body": "1. Name of instrument: This is the Taxation Administration - Single Touch Payroll - Exemption for Employers from Reporting Contribution Amounts Paid to a Superannuation Fund instrument. | 2. Commencement: This instrument commences on 1 July 2018. | 3. Application: This instrument applies to: (a) the reporting required under section 389-5 of Schedule 1 to the TAA 1953, and (b) voluntary reporting under section 389-15 of Schedule 1 to the TAA 1953. (a) the reporting required under section 389-5 of Schedule 1 to the TAA 1953, and (b) voluntary reporting under section 389-15 of Schedule 1 to the TAA 1953. | 4. Determination: An entity that would otherwise have obligations to report amounts described at Item 3 in the table within subsection 389-5 (1) of Schedule 1 to the TAA 1953 is exempt from those obligations.", "Related_Explanatory_Statements": "STP 2019/7 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/STP20197/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "STP 2018/1", "Title": "PAYG Withholding annual reporting exemptions: Single Touch Payroll optional year", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Single touch payroll > 2018", "Date_of_Issue": "13 February 2018", "Signatory": "Deborah Anne Jenkins Deputy Commissioner of Taxation", "Registration_Number": "F2018L00494", "Registration_Date": "19 April 2018", "Body": "1. Name of instrument: This instrument is the PAYG Withholding annual reporting exemptions: Single Touch Payroll optional year. | 2. Effective dates: This instrument commences on the day after its date of registration. | 3. Application: This instrument applies to entities required to give: 1. an annual report to the Commissioner under section 16-153 of Schedule 1 to the Taxation Administration Act 1953, and/or 2. payment summaries to payees under section 16-155 of Schedule 1 to the Taxation Administration Act 1953 1. an annual report to the Commissioner under section 16-153 of Schedule 1 to the Taxation Administration Act 1953, and/or 2. payment summaries to payees under section 16-155 of Schedule 1 to the Taxation Administration Act 1953 within the class of cases described below. Class of cases Entities that, on a voluntary basis, report amounts as prescribed in section 389-5 of Schedule 1 to the Taxation Administration Act 1953 for all or part of the period between 1July 2017 to 30 June 2018 by no later than 14 August 2018. | 4. Annual reporting and payment summaries: For the year ended 30 June 2018, entities within this class of cases will not be required to: 1. Include amounts and information so reported in an annual report to the Commissioner under section 16-153 of Schedule 1 to the Taxation Administration Act 1953, or 2. give annual payment summaries under section 16-155 of Schedule 1 to the Taxation Administration Act 1953 for amounts so reported. 1. Include amounts and information so reported in an annual report to the Commissioner under section 16-153 of Schedule 1 to the Taxation Administration Act 1953, or 2. give annual payment summaries under section 16-155 of Schedule 1 to the Taxation Administration Act 1953 for amounts so reported.", "Related_Explanatory_Statements": "STP 2018/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/STP20181/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "STP 2018/2", "Title": "Single Touch Payroll - Exemption for Employers Having a Seasonal Workforce instrument", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Employer obligations > Single touch payroll > 2018", "Date_of_Issue": "14 May 2018", "Signatory": "Deborah Anne Jenkins Deputy Commissioner of Taxation", "Registration_Number": "F2018L00711", "Registration_Date": "5 June 2018", "Body": "1. Name of instrument: This is the Single Touch Payroll - Exemption for Employers Having a Seasonal Workforce instrument. | 2. Effective dates: This instrument commences on the day following its registration. | 3. Application: This instrument applies to an entity that is a substantial employer within the meaning of subsection 389-5(6) of Schedule 1 to the Taxation Administration Act 1953. | 4. Determination: An entity that would otherwise have obligations under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 is exempt from those obligations if the following circumstances applied on the most recent 1 April: (a) for at least 10 out of the immediately preceding 12 months before that day, the employer had fewer than 20 employees at any one time; and (b) for at least 10 out of the immediately following 12 months after that day, the employer reasonably expects to have fewer than 20 employees at any one time; and (c) the employer is not a member of a wholly-owned group for the purposes of subsection 389-5(6) of Schedule 1 to the Taxation Administration Act 1953. (a) for at least 10 out of the immediately preceding 12 months before that day, the employer had fewer than 20 employees at any one time; and (b) for at least 10 out of the immediately following 12 months after that day, the employer reasonably expects to have fewer than 20 employees at any one time; and (c) the employer is not a member of a wholly-owned group for the purposes of subsection 389-5(6) of Schedule 1 to the Taxation Administration Act 1953.", "Related_Explanatory_Statements": "STP 2018/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/STP20182/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EBL 2019/2", "Title": "Excise By-Law - Prescribed Condensate Production Area", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > By-laws > 2019", "Date_of_Issue": "1 March 2019", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2019L00411", "Registration_Date": "26 March 2019", "Body": "1. Name of instrument: This instrument is Excise By-Law - Prescribed Condensate Production Area. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation.. | 3. Revoking Previous instrument: This instrument repeals and replaces Excise By-Law 156 (F2008L04516), registered on 27 November 2008. | 4. Application: This By-law applies to condensate produced from production areas on or after the date of commencement. Condensate has the meaning given by subsection 4(1) of the Excise Act 1901. | 5. By-law: For the purposes of the definition of 'prescribed condensate production area' in subsection 6CA(1) of the Excise Tariff Act 1921, the condensate production areas specified in paragraphs A, B, C and D below are prescribed. A. Western Australia Carnarvon Basin Each of the production areas known as Angel, Barrow Island, Campbell, Chervil, Cossack, Cowle, Crest, Harriet/Lenita, Lambert/Hermes, Legendre/Legendre South, North Herald, Roller/Skate, Rankin Trend, Rosette, Rough Range, Saladin/Yammaderry, Sinbad, South Pepper, Tanami and Wanaea. Canning Basin Each of the production areas known as Blina, Sundown and West Terrace. Perth Basin Each of the production areas known as Dongara, Yardarino, Mondara and Mount Horner. B. Queensland Bowen/Surat Basin Each of the production areas known as Alton, Anabranch, Beaufort, Bennett, Boggo Creek, Bony Creek, Boxleigh, Cabawin, Caneon, Conloi, Duarran, Eluanbrook, Euthulla, Fairymount, Grafton Range, Hope Creek, Kincora, Lamen, Louise, Lyndon caves, Maffra, Mascotte, Mayfield, McWhirter, Merivale, Mooga, Moonie, Myrtleville, Narrows, Oberina, Pickanjinnie, Pine Ridge, Pleasant Hills, Pringle Downs, Raslie, Richmond, Riverslea, Rolleston, Roma, Samari Plains, Silver Springs, Snake Creek, Snake Creek East, Sunnybank, Tarrawonga, Thomby Creek, Trinidad, Waratah, Warroon, Washpool, Yellowbank, Yellowbank Creek, Timbury hills, Wallumbilla South, Warooby, Westlands, Wingnut and Yanalah. Cooper/Eromanga Basin Each of the production areas known as Challum, Cook, Graham, Kercamurra, Kihee, Maxwell, Tennaperra, Thungo, Toby, Yanda, Black Stump, Bodalla South, Bogala, Chookoo, Cooroo, Glenvale, Ipundu, Jackson, Jackson South, Kenmore, Koora, Kooroopa, Mooliampah, Naccowlah South, Naccowlah West, Nockatunga, Sigma, Takyah, Talgeberry, Tickalara, Tinpilla, Tintaburra, Watson, Watson South and Wilson. C. South Australia Cooper/Eromanga Basin Each of the production areas known as Alwyn, Big Lake, Bookabourdie, Brolga, Brumby, Burke, Cuttapirrie, Daralingie, Della, Dirkala, Dullingari, Dullingari North, Fly Lake, Gidgealpa, Jena, Kerinna, Kidman, Limestone Creek/Biala, Marabooka, Meranji, Merimelia, Moomba, Moorari, Mudrangie, Mundarie, Muteroo, Narcoonowie, Namur, Nungeroo, Spencer North, Spencer South, Spencer West, Strzelecki, Tirrawarra, Toolachee, Yapeni, Ulandi, Wancoocha and Woolkina. D. Northern Territory Amadeus Basin Each of the production areas known as East Mereenie, Mereenie and Palm Valley.", "Related_Explanatory_Statements": "EBL 2019/2 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This instrument repeals and replaces Excise By-Law 156 (F2008L04516), registered on 27 November 2008.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/EBL20192/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EBL 2009/1", "Title": "Excise By-Law (Amendment) 2009 (No. 1) ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > By-laws > 2009", "Date_of_Issue": "30 July 2009", "Signatory": "Signed by Timothy Dyce Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2009L03011", "Registration_Date": "5 August 2009", "Body": "1. This by-law may be cited as Excise By-Law (Amendment) 2009 (No. 1) .: Legislative instrument 2. This by-law is a legislative instrument for the purposes of the Legislative Instruments Act 2003 . Commencement 3. This by-law takes effect on and from the date of registration on the Federal Register of Legislative Instruments. Note: Subsection 56(1) of the Legislative Instruments Act 2003 provides that in certain circumstances, the requirement for a legislative instrument to be published in the Gazette is taken to be satisfied if the legislative instrument is registered on the Federal Register of Legislative Instruments. Subsection 56(1) of the Legislative Instruments Act 2003 applies to this by-law. By-Law does not revoke any other By-Law 4. This by-law does not revoke any other Excise by-law. Note: This By-Law does not revoke Excise By-Law No. 114 notified in the Commonwealth of Australia Gazette, No. GN44 of 8 November 1995, as amended by Excise By-Law (Amendment) 1997 No. 2 notified in the Commonwealth of Australia Gazette, No. GN44 of 5 November 1997, as amended by Excise By-Law (Amendment) 1998 No. 1 notified in the Commonwealth of Australia Gazette, No. GN7 of 18 February 1998, as amended by Excise By-Law (Amendment) 2001 No.1 notified in the Commonwealth of Australia Gazette, No. S 145, on 20 April 2001, and as amended by Excise By-Law (Amendment) 2008 No.1 registered on the Federal Register of Legislative Instruments on 27 November 2008. This By-Law prescribes fields for the purposes of paragraph (a) of the definition of 'exempt offshore field' in subsection 3(1) of the Excise Tariff Act 1921. Amendments 5. Omit the first paragraph, substitute: \" Name of by-law 1. This by-law is the Excise By-Law No. 114 . Fields 2. For paragraph (a) of the definition of \"exempt offshore field\" in subsection 3(1) of the Excise Tariff Act 1921 , this by-law prescribes Cossack, Wanaea, Lambert/Hermes, Legendre/Legendre South, and Angel as fields.\" | 1. This by-law is the Excise By-Law No. 114 .: 2. For paragraph (a) of the definition of \"exempt offshore field\" in subsection 3(1) of the Excise Tariff Act 1921 , this by-law prescribes Cossack, Wanaea, Lambert/Hermes, Legendre/Legendre South, and Angel as fields.\" 6. Omit the second paragraph, substitute: \" Application of paragraph 2 3. Paragraph 2 is deemed to have taken effect on and from the following dates: (a) in respect of Cossack and Wanaea - 15 November 1995; (b) in respect of Lambert/Hermes - 20 October 1997; (c) in respect of Legendre/Legendre South - 30 April 2001; (d) in respect of Angel - 2 October 2008.\" 3. Paragraph 2 is deemed to have taken effect on and from the following dates: (a) in respect of Cossack and Wanaea - 15 November 1995; (b) in respect of Lambert/Hermes - 20 October 1997; (c) in respect of Legendre/Legendre South - 30 April 2001; (d) in respect of Angel - 2 October 2008.\" (a) in respect of Cossack and Wanaea - 15 November 1995; (b) in respect of Lambert/Hermes - 20 October 1997; (c) in respect of Legendre/Legendre South - 30 April 2001; (d) in respect of Angel - 2 October 2008.\"", "Related_Explanatory_Statements": "EBL 2009/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/EBL200901/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EBL 2009/2", "Title": "Excise By-Law (Amendment) 2009 (No. 2) ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > By-laws > 2009", "Date_of_Issue": "30 July 2009", "Signatory": "Signed by Timothy Dyce Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2009L03010", "Registration_Date": "11 August 2009", "Body": "1. This by-law may be cited as Excise By-Law (Amendment) 2009 (No. 2) .: Legislative instrument 2. This by-law is a legislative instrument for the purposes of the Legislative Instruments Act 2003 . Commencement 3. This by-law takes effect on and from the date of registration on the Federal Register of Legislative Instruments. Note: Subsection 56(1) of the Legislative Instruments Act 2003 provides that in certain circumstances, the requirement for a legislative instrument to be published in the Gazette is taken to be satisfied if the legislative instrument is registered on the Federal Register of Legislative Instruments. Subsection 56(1) of the Legislative Instruments Act 2003 applies to this by-law. By-Law does not revoke any other By-Law 4. This by-law does not revoke any other Excise by-law. Note: This By-Law does not revoke Excise By-Law No. 75 notified in the Commonwealth of Australia Gazette, No. S 163, 19 August 1975, as amended by Amendment of Departmental By-Law notified in the Commonwealth of Australia Gazette, No. G19, 22 May 1984, as amended by Excise By-Law (Amendment) 1998 No. 1 notified in the Commonwealth of Australia Gazette, No. GN7 of 18 February 1998, and as amended by Excise By-Law (Amendment) 2006 (No.1) registered on the Federal Register of Legislative Instruments on 30 June 2006. Amendments | 1. This by-law is the Excise By-Law No. 75 .: 6. Omit paragraph 2, substitute: \" Application 2. Subitem 20.1 applies to stabilised crude petroleum oil for use in the recovery or production or recovery and production of goods falling within item 20 and item 21.\" 2. Subitem 20.1 applies to stabilised crude petroleum oil for use in the recovery or production or recovery and production of goods falling within item 20 and item 21.\"", "Related_Explanatory_Statements": "EBL 2009/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/EBL200902/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EBL 2008/1", "Title": "Excise By-Law (Amendment) 2008 (No. 1) ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > By-laws > 2008", "Date_of_Issue": "26 November 2008", "Signatory": "Signed by Timothy Dyce Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2008L04519", "Registration_Date": "27 November 2008", "Body": "1. This by-law may be cited as Excise By-Law (Amendment) 2008 (No. 1) .: Legislative instrument 2. This by-law is a legislative instrument for the purposes of the Legislative Instruments Act 2003 . Commencement | 3. This by-law takes effect on and from 2 October 2008.: By-Law does not revoke any other By-Law 4. This by-law does not revoke any other Excise by-law. Note: This By-Law does not revoke Excise By-Law No. 114 notified in the Commonwealth of Australia Gazette, No. GN44 of 8 November 1995, as amended by Excise By-Law (Amendment) 1997 No. 2 notified in the Commonwealth of Australia Gazette, No. GN44 of 5 November 1997, as amended by Excise By-Law (Amendment) 1998 No. 1 notified in the Commonwealth of Australia Gazette, No. GN7 of 18 February 1998, and as amended by Excise By-Law (Amendment) 2001 No.1 notified in the Commonwealth of Australia Gazette, No. S 145, on 26 April 2001. This By-Law prescribes fields for the purposes of paragraph (a) of the definition of 'exempt offshore field' in subsection 3(1) of the Excise Tariff Act 1921. Amendment 5. In paragraph 1, after the word \"Wanaea,\" substitute the words \"Lambert/Hermes, Legendre/Legendre South, and Angel\" for the words \"Lambert/Hermes and Legendre/Legendre South\". | 6. In paragraph 2, after the word \"Hermes,\" delete the word \"and\".: 7. In paragraph 2, after the word \"South\", insert the words \", and on and from 2 October 2008 in respect of Angel.\"", "Related_Explanatory_Statements": "EBL 2008/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/EBL200801/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EBL 2006/1", "Title": "Excise By-Law (Amendment) 2006 (No. 1)", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > By-laws > 2006", "Date_of_Issue": "30 June 2006", "Signatory": "Signed by Paul Dennis Southwell Acting Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2006L02160", "Registration_Date": "30 June 2006", "Body": "1. This By-Law is the Excise By-Law (Amendment) 2006 (No. 1): Legislative instrument 2. This by-law is a legislative instrument for the purposes of the Legislative Instruments Act 2003 . Commencement | 3. This by-law commences on 1 July 2006.: By-Law does not revoke any other By-Law 4. This by-law does not revoke any other Excise by-law. Note: This by-law does not revoke Excise By-Law No. 75 as notified in the Australian Government Gazette No. S 163, 19 August 1975, and amended by Excise By-Law (Amendment) 1998 No. 1. Amendment | 5. Delete the reference subheading \"Item 17(A)(1)\".: 6. In paragraph 2: (a) delete \"Item 17(A)(1)\" and substitute \"item 20.1\" (b) delete \"Item 17(A) and 17(B)\" and substitute \"item 20 and 21\". (a) delete \"Item 17(A)(1)\" and substitute \"item 20.1\" (b) delete \"Item 17(A) and 17(B)\" and substitute \"item 20 and 21\".", "Related_Explanatory_Statements": "EBL 2006/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/EBL200601/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2006/16", "Title": "Excise By-Law (Amendment) 2006 (No. 1)", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > By-laws > 2006", "Date_of_Issue": "30 June 2006", "Signatory": "Paul Dennis Southwell Acting Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2006L02160", "Registration_Date": "30 June 2006", "Body": "1. This by-law may be cited as Excise By-Law (Amendment) 2006 (No. 1).: Legislative instrument 2. This by-law is a legislative instrument for the purposes of the Legislative Instruments Act 2003 . Commencement | 3. This by-law commences on 1 July 2006.: By-Law does not revoke any other By-Law 4. This by-law does not revoke any other Excise by-law. Note: This by-law does not revoke Excise By-Law No. 75 as notified in the Australian Government Gazette No. S 163, 19 August 1975, and amended by Excise By-Law (Amendment) 1998 No. 1. Amendments | 5. Delete the reference subheading \"Item 17(A)(1)\".: 6. In paragraph 2: (a) delete \"Item 17(A)(1)\" and substitute \"item 20.1\" (b) delete \"Item 17(A) and 17(B)\" and substitute \"item 20 and 21\". (a) delete \"Item 17(A)(1)\" and substitute \"item 20.1\" (b) delete \"Item 17(A) and 17(B)\" and substitute \"item 20 and 21\".", "Related_Explanatory_Statements": "EXC 2006/16 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED2006016/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EBL 2004/1", "Title": "Excise By-Law (Amendment) 2004 (No. 1) ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > By-laws > 2004", "Date_of_Issue": "23 February 2004", "Signatory": "Signed by Margot Ingrid Rushton Delegate of the Commissioner of Taxation", "Registration_Number": "F2007B00008", "Registration_Date": "3 January 2007", "Body": "1. This By-Law is the Excise By-Law (Amendment) 2004 (No. 1) .: Commencement | 2. This By-Law takes effect on and from the date of publication of this By-Law in the Gazette.: By-Law does not revoke any other By-Law 3. This By-Law does not revoke any other By-Law. Note: Under paragraph 168(a) of the Excise Act 1901, a By-Law has no force until it is published in the Gazette. However, subparagraph 168(b)(i) of that Act provides that a By-Law will take effect, or be deemed to have taken effect from a date specified by the By-Law. Amendment 4. Paragraph A is amended by deleting the text under the heading of Carnarvon Basin and inserting: \" - the production areas in the Carnarvon Basin known as Lambert and Legendre/Legendre South.\" Note: The amendments amend Excise By-Law No. 151 to prescribe the Legendre/Legendre South field as a 'prescribed intermediate production area' for the purposes of subsection 6D(1) of the Excise Tariff Act 1921.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/EBL200401/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EBL 2001/1", "Title": "Excise By-Law (Amendment) 2001 (No. 1)", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > By-laws > 2001", "Date_of_Issue": "20 April 2001", "Signatory": "Original Signed by Patrick Joseph Colmer Delegate of the Chief Executive Officer of Customs", "Registration_Number": "F2007B00016", "Registration_Date": "16 January 2007", "Body": "1. This By-Law is the Excise By-Law (Amendment) 2001 (No. 1): Commencement 2. This By-Law takes effect from 30 April 2001. Note: Under paragraph 168(a) of the Excise Act 1901, a By-Law has no force until it is published in the Gazette. However, subparagraph 168(b)(i) of that Act provides that a By-Law will take effect, or be deemed to have taken effect from a date specified by the By-Law. By-Law does not revoke any other By-Law 3. This By-Law does not revoke any other By-Law. Note: This By-Law does not revoke Excise By-Law No. 114 notified in the Commonwealth of Australia Gazette, No. GN44 of 8 November 1995, as amended by Excise By-Law (Amendment) 1997 No. 2 notified in the Commonwealth of Australia Gazette, No. GN44 of 5 November 1997, and Excise By-Law (Amendment) 1998 No. 1 notified in the Commonwealth of Australia Gazette, No. GN7 of 18 February 1998. This By-Law prescribes fields for the purposes of paragraph (a) of the definition of 'exempt offshore field' in section 3 of the Excise Tariff Act 1921. Amendment 4. Paragraph 1 is amended by deleting \"and Lambert/Hermes\" and substituting: \", Lambert/Hermes and Legendre/Legendre South\" 5. Paragraph 2 is amended by deleting all words after \"Wanaea,\" and substituting: \"on and from 20 October 1997 in respect of Lambert/Hermes, and on and from 30 April 2001 in respect of Legendre/Legendre South.\" Note: The amendments amend Excise By-Law No. 114 to prescribe the Legendre/Legendre South field for the purposes of paragraph (a) of the definition of 'exempt offshore field' in section 3 of the Excise Tariff Act 1921.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/EBL200101/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EBL 1998/1", "Title": "", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > By-laws > 1998", "Date_of_Issue": "9 February 1998", "Signatory": "Signed by J H Jeffery Delegate of the Chief Executive Officer of Customs", "Registration_Number": "F2006B11681", "Registration_Date": "1 December 2006", "Body": "(a) Excise By-law No. 75 by deleting \", 17B and 17C.\" in paragraph 2 and substituting \"and 17B.\"; and (b) Excise By-law No. 114 by deleting \"Wanea\" wherever it occurs and substituting \"Wanaea\". | (a) Excise By-law No. 75 by deleting \", 17B and 17C.\" in paragraph 2 and substituting \"and 17B.\"; and (b) Excise By-law No. 114 by deleting \"Wanea\" wherever it occurs and substituting \"Wanaea\". | These amendments shall take effect from the date of publication of this instrument in the Gazette .", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/EBL199801/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EBL 1997/2", "Title": "", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > By-laws > 1997", "Date_of_Issue": "30 October 1997", "Signatory": "Signed by R J Hunt Delegate of the Chief Executive Officer of Customs", "Registration_Number": "F2006B11678", "Registration_Date": "1 December 2006", "Body": "(a) Paragraph 1 is amended by deleting \"and Wanea\" and substituting: \", Wanea and Lambert/Hermes\" (b) Paragraph 2 is amended by inserting after \"1995\": \"in respect of Cossack and Wanea, and on and from 20 October 1997 in respect of Lambert/Hermes.\" | (a) Paragraph 1 is amended by deleting \"and Wanea\" and substituting: \", Wanea and Lambert/Hermes\" (b) Paragraph 2 is amended by inserting after \"1995\": \"in respect of Cossack and Wanea, and on and from 20 October 1997 in respect of Lambert/Hermes.\"", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/EBL199702/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "ED 2000/1", "Title": "Diesel and Alternative Fuels Grants Scheme (Journeys) Determination 2000 ", "Enabling_Act": "Diesel and Alternative Fuels Grants Scheme Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Excise > Fuel grants > 2000", "Date_of_Issue": "20 June 2000", "Signatory": "Deputy Commissioner, Excise", "Registration_Number": "F2007B00324", "Registration_Date": "21 February 2007", "Body": "1.1 Name of Determination: This Determination is the Diesel and Alternative Fuels Grants Scheme (Journeys) Determination 2000 . | 1.2 Commencement: This Determination commences on gazettal. | 1.3 Definitions: In this Determination: Act means the Diesel and Alternative Fuels Grants Scheme Act 1999 . loading point has the meaning given by paragraph 2.1 (3) (b). metropolitan goods mean goods that: (a) are loaded inside a metropolitan area; and (b) are intended to be unloaded inside the same metropolitan area. metropolitan passenger , in relation to a bus service that is not an advertised charter or scheduled service, means a passenger who: (a) boards the bus inside a metropolitan area; and (b) intends to leave the bus inside the same metropolitan area. mixed goods , in relation to a metropolitan area, means a combination of metropolitan goods for that area and non-metropolitan goods. mixed passengers , in relation to a metropolitan area, means a combination of metropolitan passengers for that area and non-metropolitan passengers. non-metropolitan goods means goods other than metropolitan goods. non-metropolitan passenger , in relation to a bus service that is not an advertised charter or scheduled service, means a passenger who is not a metropolitan passenger. periodic servicing or maintenance has the meaning given by Part 2. pick-up stop has the meaning given by paragraph 2.1 (3) (c). point has the meaning given by Part 2. repositioning point has the meaning given by paragraph 2.1 (3) (d). route end has the meaning given by paragraph 2.1 (3) (e). route start has the meaning given by paragraph 2.1 (3) (f). servicing point has the meaning given by paragraph 2.1 (3) (g). set-down stop has the meaning given by paragraph 2.1 (3) (h). unloading point has the meaning given by paragraph 2.1 (3) (i). vehicle means a vehicle of 4.5 tonnes or more, but less than 20 tonnes. Act means the Diesel and Alternative Fuels Grants Scheme Act 1999 . loading point has the meaning given by paragraph 2.1 (3) (b). metropolitan goods mean goods that: (a) are loaded inside a metropolitan area; and (b) are intended to be unloaded inside the same metropolitan area. metropolitan passenger , in relation to a bus service that is not an advertised charter or scheduled service, means a passenger who: (a) boards the bus inside a metropolitan area; and (b) intends to leave the bus inside the same metropolitan area. mixed goods , in relation to a metropolitan area, means a combination of metropolitan goods for that area and non-metropolitan goods. mixed passengers , in relation to a metropolitan area, means a combination of metropolitan passengers for that area and non-metropolitan passengers. non-metropolitan goods means goods other than metropolitan goods. non-metropolitan passenger , in relation to a bus service that is not an advertised charter or scheduled service, means a passenger who is not a metropolitan passenger. periodic servicing or maintenance has the meaning given by Part 2. pick-up stop has the meaning given by paragraph 2.1 (3) (c). point has the meaning given by Part 2. repositioning point has the meaning given by paragraph 2.1 (3) (d). route end has the meaning given by paragraph 2.1 (3) (e). route start has the meaning given by paragraph 2.1 (3) (f). servicing point has the meaning given by paragraph 2.1 (3) (g). set-down stop has the meaning given by paragraph 2.1 (3) (h). unloading point has the meaning given by paragraph 2.1 (3) (i). vehicle means a vehicle of 4.5 tonnes or more, but less than 20 tonnes. (a) are loaded inside a metropolitan area; and (b) are intended to be unloaded inside the same metropolitan area. (a) boards the bus inside a metropolitan area; and (b) intends to leave the bus inside the same metropolitan area. | 1.4 Determination does not apply to certain operations: This Determination does not apply to the operation of a vehicle between 2 points if the vehicle never enters a metropolitan area during the operation. Note Section 10 of the Act already treats the operation of a vehicle in these circumstances as a journey. | 1.5 Status of operations described in 2 or more provisions: In this Determination, the operation of a vehicle is taken not to be a journey if: (a) the operation is described in more than 1 provision of this Determination; and (b) the effect of any of those provisions is that the operation is taken not to be a journey. Note If a vehicle is operated for more than 1 purpose, it is possible that different provisions of this Determination will deal with the different purposes. A significant example is a vehicle that loads and unloads goods at the same place, requiring consideration under Parts 3 and 4. Because there are different rules for the different purposes, section 1.5 is intended to resolve any potential confusion about which rule is to be followed. Information about the Act Diesel and Alternative Fuels Grants Scheme Act 1999 makes arrangements for fuel grants in respect of the use of diesel fuel or alternative fuel in operating a vehicle. Eligibility for fuel grants depends on a number of requirements in the Act. For a vehicle of 4.5 tonnes or more, but less than 20 tonnes, one of the requirements in section 10 of the Act is that the fuel must be used, in carrying on an enterprise, in operating the vehicle on a public road in Australia on a journey: • between a point outside the metropolitan areas and another point outside the metropolitan areas; or • between a point outside the metropolitan areas and a point inside a metropolitan area; or • between different metropolitan areas. Section 10A of the Act gives the Commissioner of Taxation power to determine that: • if the operation of a vehicle between 2 points occurs in such circumstances as are ascertained in accordance with the determination, that operation is taken to be a journey in its own right for the purposes of the Act; and • if the operation of a vehicle between 2 points occurs in such circumstances as are ascertained in accordance with the determination, that operation is taken not to be a journey for the purposes of the Act. This Determination sets out arrangements for the operation of vehicles in particular circumstances. The operation of a vehicle needs to be treated as a journey under the combination of the Act and this Determination as part of working out whether the operation is eligible for a fuel grant. Information about journeys In this Determination, the concept of a journey is relevant only to vehicles which are inside a metropolitan area in the course of being operated. Section 10 of the Act already deals with the operation of a vehicle between particular points, including an operation in which: • the vehicle is operated between 2 points outside a metropolitan area; and • the vehicle never enters a metropolitan area while being operated. This Determination is intended to clarify the status of an operation that crosses the boundary of a metropolitan area, or requires a vehicle to be moved within a metropolitan area. Clarification is essential because: • If there are no defined activities to start or end a journey, a claimant could combine vehicle operations until one operation crossed a metropolitan boundary, and then claim that the entire operation is a single journey. • For example, a vehicle could start in a non-metropolitan area, travel into a metropolitan area where it operates for a month, and then return to the non-metropolitan point of origin, but claim that all the travel for the month should be regarded as one journey. • If there are no defined start and end points, activities could also allow vehicle operators to claim to have ended one journey, and begun another, because of some incidental activity in the course of an otherwise ineligible journey (for example, making a refuelling stop outside a metropolitan area while the vehicle is being operated between points inside a metropolitan area). (a) the operation is described in more than 1 provision of this Determination; and (b) the effect of any of those provisions is that the operation is taken not to be a journey. Eligibility for fuel grants depends on a number of requirements in the Act. For a vehicle of 4.5 tonnes or more, but less than 20 tonnes, one of the requirements in section 10 of the Act is that the fuel must be used, in carrying on an enterprise, in operating the vehicle on a public road in Australia on a journey: • between a point outside the metropolitan areas and another point outside the metropolitan areas; or • between a point outside the metropolitan areas and a point inside a metropolitan area; or • between different metropolitan areas. • between a point outside the metropolitan areas and another point outside the metropolitan areas; or • between a point outside the metropolitan areas and a point inside a metropolitan area; or • between different metropolitan areas. Section 10A of the Act gives the Commissioner of Taxation power to determine that: • if the operation of a vehicle between 2 points occurs in such circumstances as are ascertained in accordance with the determination, that operation is taken to be a journey in its own right for the purposes of the Act; and • if the operation of a vehicle between 2 points occurs in such circumstances as are ascertained in accordance with the determination, that operation is taken not to be a journey for the purposes of the Act. • if the operation of a vehicle between 2 points occurs in such circumstances as are ascertained in accordance with the determination, that operation is taken to be a journey in its own right for the purposes of the Act; and • if the operation of a vehicle between 2 points occurs in such circumstances as are ascertained in accordance with the determination, that operation is taken not to be a journey for the purposes of the Act. This Determination sets out arrangements for the operation of vehicles in particular circumstances. The operation of a vehicle needs to be treated as a journey under the combination of the Act and this Determination as part of working out whether the operation is eligible for a fuel grant. Section 10 of the Act already deals with the operation of a vehicle between particular points, including an operation in which: • the vehicle is operated between 2 points outside a metropolitan area; and • the vehicle never enters a metropolitan area while being operated. • the vehicle is operated between 2 points outside a metropolitan area; and • the vehicle never enters a metropolitan area while being operated. This Determination is intended to clarify the status of an operation that crosses the boundary of a metropolitan area, or requires a vehicle to be moved within a metropolitan area. Clarification is essential because: • If there are no defined activities to start or end a journey, a claimant could combine vehicle operations until one operation crossed a metropolitan boundary, and then claim that the entire operation is a single journey. • For example, a vehicle could start in a non-metropolitan area, travel into a metropolitan area where it operates for a month, and then return to the non-metropolitan point of origin, but claim that all the travel for the month should be regarded as one journey. • If there are no defined start and end points, activities could also allow vehicle operators to claim to have ended one journey, and begun another, because of some incidental activity in the course of an otherwise ineligible journey (for example, making a refuelling stop outside a metropolitan area while the vehicle is being operated between points inside a metropolitan area). • If there are no defined activities to start or end a journey, a claimant could combine vehicle operations until one operation crossed a metropolitan boundary, and then claim that the entire operation is a single journey. • For example, a vehicle could start in a non-metropolitan area, travel into a metropolitan area where it operates for a month, and then return to the non-metropolitan point of origin, but claim that all the travel for the month should be regarded as one journey. • If there are no defined start and end points, activities could also allow vehicle operators to claim to have ended one journey, and begun another, because of some incidental activity in the course of an otherwise ineligible journey (for example, making a refuelling stop outside a metropolitan area while the vehicle is being operated between points inside a metropolitan area). | 2.1 Points: (1) A place from which a vehicle leaves to be operated for a purpose is a point for the purposes of this Determination. (2) A place at which a vehicle arrives to complete the purpose for which it has been operated is a point for the purposes of this Determination. Note See subsection (5). (3) Each of the following places is a point for the purposes of this Determination: (a) a depot or garage from which a vehicle leaves, or at which a vehicle arrives; (b) a place (a loading point ) at which goods are loaded on a vehicle; (c) a place (a pick-up stop ) at which a passenger boards a bus on a bus service that is not an advertised charter or scheduled service; (d) a place (a repositioning point ) from which a vehicle leaves, or at which a vehicle arrives, to be available conveniently for later operation; (e) a place (a route end ) that is the end point of the route of an advertised charter or scheduled bus service; (f) a place (a route start ) that is the starting point of the route of an advertised charter or scheduled bus service; (g) a place (a servicing point ) at which a vehicle is to receive periodic servicing or maintenance; (h) a place (a set-down stop ) at which a passenger leaves a bus on a bus service that is not an advertised charter or scheduled service; (i) a place (an unloading point ) at which goods are unloaded from a vehicle. (a) a depot or garage from which a vehicle leaves, or at which a vehicle arrives; (b) a place (a loading point ) at which goods are loaded on a vehicle; (c) a place (a pick-up stop ) at which a passenger boards a bus on a bus service that is not an advertised charter or scheduled service; (d) a place (a repositioning point ) from which a vehicle leaves, or at which a vehicle arrives, to be available conveniently for later operation; (e) a place (a route end ) that is the end point of the route of an advertised charter or scheduled bus service; (f) a place (a route start ) that is the starting point of the route of an advertised charter or scheduled bus service; (g) a place (a servicing point ) at which a vehicle is to receive periodic servicing or maintenance; (h) a place (a set-down stop ) at which a passenger leaves a bus on a bus service that is not an advertised charter or scheduled service; (i) a place (an unloading point ) at which goods are unloaded from a vehicle. (4) The following places are not points: (a) a place at which a passenger boards or leaves a bus on an advertised charter or scheduled service; (b) a place at which a vehicle stops, or is parked, without being used for an activity that is mentioned in subsection (3). Examples for paragraph (4)(b) 1 A place at which a vehicle stops in order for the driver to take a meal or rest break. 2 A place at which a vehicle stops for a change of driver. 3 A place at which a vehicle stops for refuelling. (a) a place at which a passenger boards or leaves a bus on an advertised charter or scheduled service; (b) a place at which a vehicle stops, or is parked, without being used for an activity that is mentioned in subsection (3). 1 A place at which a vehicle stops in order for the driver to take a meal or rest break. 2 A place at which a vehicle stops for a change of driver. 3 A place at which a vehicle stops for refuelling. (5) If a vehicle reaches a point during an operation: (a) the operation is treated as ending at that point; and (b) a new operation: (i) starts from that point; and (ii) continues until the vehicle reaches another point. (a) the operation is treated as ending at that point; and (b) a new operation: (i) starts from that point; and (ii) continues until the vehicle reaches another point. (i) starts from that point; and (ii) continues until the vehicle reaches another point. (6) To avoid doubt, if a vehicle leaves a point to be operated for a purpose, and arrives at a point mentioned in subsection (3) before completing that purpose: (a) the vehicle is taken to have been operated between the point which it left and the point mentioned in subsection (3); and (b) the vehicle is not taken to have been operated between the point from which it left and the point at which it completes the purpose. Note The Act describes the operation of a vehicle between points. However, it is sometimes difficult to identify individual 'start' and 'end' points. For example, if a vehicle delivers goods to several places in a sequence, this could be treated as: • one operation, starting at the point where the vehicle is first used and ending where the vehicle is last used; or • several separate operations, with each operation completed at the different places at which goods are delivered. Although 'point' has an ordinary meaning, this Determination recognises several specific examples of 'points' that are likely to be encountered during the operation of a vehicle. (a) the vehicle is taken to have been operated between the point which it left and the point mentioned in subsection (3); and (b) the vehicle is not taken to have been operated between the point from which it left and the point at which it completes the purpose. • one operation, starting at the point where the vehicle is first used and ending where the vehicle is last used; or • several separate operations, with each operation completed at the different places at which goods are delivered. | 2.2 Periodic servicing or maintenance: (1) Periodic servicing or maintenance of a vehicle is servicing or maintenance that has been arranged in accordance with a requirement or recommendation of the manufacturer, supplier or operator of the vehicle for periodic service or maintenance. (2) Servicing or maintenance described in subsection (1) is periodic servicing or maintenance of a vehicle whether or not the vehicle has a defect that requires attention at the time of the servicing or maintenance. (3) The following procedures are examples of periodic service or maintenance: (a) fluid changes, adjustments or the replacement of components after the vehicle has been operated for a number of kilometres, or a period of time, specified by its manufacturer; (b) service or maintenance offered by the supplier of the vehicle as a condition of the supply of the vehicle; (c) the repair of a major defect that requires attention, but that has not prevented the vehicle from being operated. (a) fluid changes, adjustments or the replacement of components after the vehicle has been operated for a number of kilometres, or a period of time, specified by its manufacturer; (b) service or maintenance offered by the supplier of the vehicle as a condition of the supply of the vehicle; (c) the repair of a major defect that requires attention, but that has not prevented the vehicle from being operated. Information about operations to load goods or passengers The operation of a vehicle into a metropolitan area from a point outside the metropolitan area to load goods or carry passengers should be a journey between those points. Similarly, the operation of a vehicle from a point inside a metropolitan area to a point outside the metropolitan area to load goods or carry passengers should be a journey. Complexities arise for particular operations if, inside a metropolitan area: • metropolitan goods are loaded; or • a bus service that is not an advertised charter or scheduled service takes on metropolitan passengers. The extent to which this type of operation will be treated as a journey is limited by the extent to which those activities occur. In general, the operation of a vehicle inside a metropolitan area will not be treated as a journey at any time when the vehicle is carrying metropolitan goods or metropolitan passengers. Similarly, the operation of a vehicle from a point inside a metropolitan area to a point outside the metropolitan area to load goods or carry passengers should be a journey. Complexities arise for particular operations if, inside a metropolitan area: • metropolitan goods are loaded; or • a bus service that is not an advertised charter or scheduled service takes on metropolitan passengers. • metropolitan goods are loaded; or • a bus service that is not an advertised charter or scheduled service takes on metropolitan passengers. The extent to which this type of operation will be treated as a journey is limited by the extent to which those activities occur. In general, the operation of a vehicle inside a metropolitan area will not be treated as a journey at any time when the vehicle is carrying metropolitan goods or metropolitan passengers. | 3.1 Operation to loading point: The operation of a vehicle to a loading point is taken to be a journey in its own right, or taken not to be a journey, in accordance with the following table. Column 1 Column 2 Column 3 Column 4 Contents of the vehicle while moving to the loading point The vehicle starts at a point inside a metropolitan area, and the loading point is outside that metropolitan area The vehicle starts at a point outside a metropolitan area, and the loading point is inside that metropolitan area The starting point and the loading point are inside the same metropolitan area Empty The operation is taken to be a journey in its own right The operation is taken to be a journey in its own right The operation is taken to be a journey in its own right only if the only goods loaded at the loading point are non-metropolitan goods Metropolitan goods only The operation is taken to be a journey in its own right The operation is taken not to be a journey The operation is taken not to be a journey Non-metropolitan goods only The operation is taken to be a journey in its own right The operation is taken to be a journey in its own right The operation is taken to be a journey in its own right Mixed goods The operation is taken to be a journey in its own right The operation is taken to be a journey in its own right The operation is taken not to be a journey | 3.2 Operation to expected loading point: The operation of an empty vehicle to a place is taken to be a journey in its own right if: (a) either the starting point or the end point is outside a metropolitan area; and (b) it is reasonably expected that goods will be loaded on the vehicle; and (c) goods are not loaded on the vehicle at that place. Note If goods are not loaded on the vehicle at the end point, the place is not a loading point in accordance with section 2.1. However, it is appropriate to treat this particular operation as a journey. (a) either the starting point or the end point is outside a metropolitan area; and (b) it is reasonably expected that goods will be loaded on the vehicle; and (c) goods are not loaded on the vehicle at that place. | 3.3 Operation of bus to pick-up stop: If a bus is being operated otherwise than on an advertised charter or scheduled service, the operation of a bus to a pick-up stop is taken to be a journey in its own right, or taken not to be a journey, in accordance with the following table. Column 1 Column 2 Column 3 Column 4 Contents of the bus while moving to the pick-up stop The bus starts at a point inside a metropolitan area, and the pick-up stop is outside that metropolitan area The bus starts at a point outside a metropolitan area, and the pick-up stop is inside that metropolitan area The starting point and the pick-up stop are inside the same metropolitan area Empty The operation is taken to be a journey in its own right The operation is taken to be a journey in its own right The operation is taken to be a journey in its own right only if: (a) any passengers who board the bus at the pick-up stop are non-metropolitan passengers; and (b) any goods loaded at the pick-up stop are non-metropolitan goods Metropolitan passengers and/or metropolitan goods only The operation is taken to be a journey in its own right The operation is taken not to be a journey The operation is taken not to be a journey Non-metropolitan passengers and/or non-metropolitan goods only The operation is taken to be a journey in its own right The operation is taken to be a journey in its own right The operation is taken to be a journey in its own right Mixed passengers and/or mixed goods The operation is taken to be a journey in its own right The operation is taken to be a journey in its own right The operation is taken not to be a journey (a) any passengers who board the bus at the pick-up stop are non-metropolitan passengers; and (b) any goods loaded at the pick-up stop are non-metropolitan goods Information about operations to unload goods or passengers The operation of a vehicle into a metropolitan area from a point outside the metropolitan area to unload goods or set down passengers should be a journey between those points. Similarly, the operation of a vehicle from a point inside a metropolitan area to a point outside the metropolitan area to unload goods or set down passengers should be a journey. Complexities arise for particular operations if, inside a metropolitan area: • goods that were loaded inside the metropolitan area are unloaded; or • a bus service that is not an advertised charter or scheduled service takes on passengers who intend to leave the vehicle inside the metropolitan area. The extent to which this type of operation will be treated as a journey is limited by the extent to which those activities occur. Similarly, the operation of a vehicle from a point inside a metropolitan area to a point outside the metropolitan area to unload goods or set down passengers should be a journey. Complexities arise for particular operations if, inside a metropolitan area: • goods that were loaded inside the metropolitan area are unloaded; or • a bus service that is not an advertised charter or scheduled service takes on passengers who intend to leave the vehicle inside the metropolitan area. • goods that were loaded inside the metropolitan area are unloaded; or • a bus service that is not an advertised charter or scheduled service takes on passengers who intend to leave the vehicle inside the metropolitan area. The extent to which this type of operation will be treated as a journey is limited by the extent to which those activities occur. | 4.1 Operation to unloading point: The operation of a vehicle to an unloading point is taken to be a journey in its own right, or taken not to be a journey, in accordance with the following table. Column 1 Column 2 Column 3 Column 4 Contents of the vehicle while moving to the unloading point The vehicle starts at a point inside a metropolitan area, and the unloading point is outside that metropolitan area The vehicle starts at a point outside a metropolitan area, and the unloading point is inside that metropolitan area The starting point and the unloading point are inside the same metropolitan area Metropolitan goods The operation is taken not to be a journey The operation is taken not to be a journey The operation is taken not to be a journey Non-metropolitan goods The operation is taken to be a journey in its own right The operation is taken to be a journey in its own right The operation is taken to be a journey in its own right Mixed goods The operation is taken to be a journey in its own right The operation is taken to be a journey in its own right The operation is taken not to be a journey | 4.2 Operation of bus to set-down stop: If a bus is being operated otherwise than on an advertised charter or scheduled service, the operation of a bus to a set-down stop is taken to be a journey in its own right, or taken not to be a journey, in accordance with the following table. Column 1 Column 2 Column 3 Column 4 Contents of the bus while moving to the set-down stop The bus starts at a point inside a metropolitan area, and the set-down stop is outside that metropolitan area The bus starts at a point outside a metropolitan area, and the set-down stop is inside that metropolitan area The starting point and the set-down stop are inside the same metropolitan area Metropolitan passengers and/or metropolitan goods only The operation is taken not to be a journey The operation is taken not to be a journey The operation is taken not to be a journey Non-metropolitan passengers and/or non-metropolitan goods only The operation is taken to be a journey in its own right The operation is taken to be a journey in its own right The operation is taken to be a journey in its own right Mixed passengers and/or mixed goods The operation is taken to be a journey in its own right The operation is taken to be a journey in its own right The operation is taken not to be a journey | 5.1 Bus service: (1) The operation of a bus, on an advertised charter or scheduled service, is taken not to be a journey if: (a) the route start and the route end are inside the same metropolitan area; and (b) the route of the service does not extend beyond that metropolitan area. (a) the route start and the route end are inside the same metropolitan area; and (b) the route of the service does not extend beyond that metropolitan area. (2) The operation of a bus, on an advertised charter or scheduled service, is taken to be a journey in its own right if it is not described in subsection (1). | 6.1 Repositioning for convenient operation: The operation of a vehicle to a repositioning stop is taken to be a journey in its own right if the operation is: (a) the next operation after an operation that is a journey under another provision of this Determination; and (b) the only operation immediately before an operation that is a journey under another provision of this Determination. Examples of repositioning operations 1 Garaging a vehicle. 2 Moving the vehicle to a depot. 3 Moving a vehicle to a place at which it is to be inspected for the purposes of a law of the Commonwealth or a State or Territory. Note Section 10 of the Act already deals with operations between metropolitan areas, and other operations into or from a metropolitan area. (a) the next operation after an operation that is a journey under another provision of this Determination; and (b) the only operation immediately before an operation that is a journey under another provision of this Determination. Examples of repositioning operations 1 Garaging a vehicle. 2 Moving the vehicle to a depot. 3 Moving a vehicle to a place at which it is to be inspected for the purposes of a law of the Commonwealth or a State or Territory. 1 Garaging a vehicle. 2 Moving the vehicle to a depot. 3 Moving a vehicle to a place at which it is to be inspected for the purposes of a law of the Commonwealth or a State or Territory. | 6.2 Operation of vehicle to or from place of sale: (1) The operation of a vehicle between 2 points is taken to be a journey in its own right if the vehicle: (a) is being delivered to a place at which it is expected to be offered for sale; and (b) enters or leaves a metropolitan area as part of the delivery. (a) is being delivered to a place at which it is expected to be offered for sale; and (b) enters or leaves a metropolitan area as part of the delivery. (2) The operation of a vehicle between 2 points is taken to be a journey in its own right if the vehicle: (a) has been sold at a place; and (b) is being operated from that place after the sale; and (c) enters or leaves a metropolitan area as part of the operation. (a) has been sold at a place; and (b) is being operated from that place after the sale; and (c) enters or leaves a metropolitan area as part of the operation. | 7.1 Operation of vehicle to or from servicing point: (1) The operation of a vehicle between 2 points is taken to be a journey in its own right if: (a) the vehicle is being delivered to a servicing point; and (b) either the starting point or the servicing point is outside a metropolitan area. (a) the vehicle is being delivered to a servicing point; and (b) either the starting point or the servicing point is outside a metropolitan area. (2) The operation of a vehicle between 2 points is taken to be a journey in its own right if: (a) the vehicle has received periodic servicing or maintenance at a servicing point; and (b) the vehicle is being operated from that point after the servicing or maintenance; and (c) either the starting point or the servicing point is outside a metropolitan area. (a) the vehicle has received periodic servicing or maintenance at a servicing point; and (b) the vehicle is being operated from that point after the servicing or maintenance; and (c) either the starting point or the servicing point is outside a metropolitan area. I, MARK JACKSON, Deputy Commissioner, Excise, in the Australian Taxation Office and delegate of the Commissioner of Taxation, make this Determination under subsections 10A (1) and (2) of the Diesel and Alternative Fuels Grants Scheme Act 1999 .", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED2000001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "FTE 2013/1", "Title": "Fuel Tax: Correcting Fuel Tax Errors Determination 2013 ", "Enabling_Act": "Fuel Tax Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Fuel tax > Correcting errors > 2013", "Date_of_Issue": "23 April 2013", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2013L00753", "Registration_Date": "9 May 2013", "Body": "2. Commencement: This Determination will commence the day after its registration. | 3. Application: (1) This Determination applies in working out a net fuel amount for a tax period for which you give the Commissioner your return on or after the commencement date of the Determination. (2) This Determination does not apply in working out a net fuel amount for a tax period that started before 1 July 2012. | 4. The object and purpose of this Determination: (1) This Determination specifies the circumstances in which you may, in working out your net fuel amount for a tax period, correct errors that were made in working out your net fuel amount for an earlier tax period. (2) Applying this Determination will minimise your compliance costs and any liability you may have for the general interest charge or to administrative penalties because you will not need to revise your return or request the Commissioner to amend your assessment, in those circumstances. (3) Applying this Determination will also minimise the Commissioner's administrative costs because it will result in reduced costs in processing revised returns or requests for amendments. | 5. Circumstances where an error may be corrected: In working out your net fuel amount for a tax period you may correct an error made in working out your net fuel amount for an earlier tax period: (a) if the error relates to an amount of fuel tax credit or any adjustments under the Fuel Tax Act 2006 ; and (b) if the tax period starts during the period of review for the assessment of the net fuel amount for the earlier tax period, where the earlier tax period started on or after 1 July 2012; or (c) if the earlier tax period started before 1 July 2012 and the error does not relate to an amount that: (i) ceased to be payable by you because of section 105-50 in Schedule 1 to the Taxation Administration Act 1953 ; or (ii) you are not entitled to because of section 105-55 in Schedule 1 to the Taxation Administration Act 1953 ; and (d) if at the time of lodging your return for the tax period, the error : (i) does not relate to a matter that is specified as being subject to compliance activity ; and (ii) was not made in working out your net fuel amount for an earlier tax period that is subject to compliance activity ; and (e) if you have not taken account of that error to any extent in working out you net fuel amount for another tax period; and (f) if the error is a debit error , all of the conditions in Clause 6 of this Determination are satisfied and; (g) if you are registered for GST. (a) if the error relates to an amount of fuel tax credit or any adjustments under the Fuel Tax Act 2006 ; and (b) if the tax period starts during the period of review for the assessment of the net fuel amount for the earlier tax period, where the earlier tax period started on or after 1 July 2012; or (c) if the earlier tax period started before 1 July 2012 and the error does not relate to an amount that: (i) ceased to be payable by you because of section 105-50 in Schedule 1 to the Taxation Administration Act 1953 ; or (ii) you are not entitled to because of section 105-55 in Schedule 1 to the Taxation Administration Act 1953 ; and (d) if at the time of lodging your return for the tax period, the error : (i) does not relate to a matter that is specified as being subject to compliance activity ; and (ii) was not made in working out your net fuel amount for an earlier tax period that is subject to compliance activity ; and (e) if you have not taken account of that error to any extent in working out you net fuel amount for another tax period; and (f) if the error is a debit error , all of the conditions in Clause 6 of this Determination are satisfied and; (g) if you are registered for GST. (i) ceased to be payable by you because of section 105-50 in Schedule 1 to the Taxation Administration Act 1953 ; or (ii) you are not entitled to because of section 105-55 in Schedule 1 to the Taxation Administration Act 1953 ; and (i) does not relate to a matter that is specified as being subject to compliance activity ; and (ii) was not made in working out your net fuel amount for an earlier tax period that is subject to compliance activity ; and | 6. Additional conditions applying to correcting a debit error: In working out your net fuel amount for a tax period a debit error , made in working out your net fuel amount for an earlier tax period, may only be corrected: (a) if the error was not a result of recklessness as to the operation of a fuel tax law or intentional disregard of a fuel tax law; and (b) if that error is corrected in a tax period that is within the debit error time limit that corresponds with your current GST turnover in the table below; and (c) to the extent that the net sum of the debit errors is within the debit error value limit that corresponds with your current GST turnover in the table below: Current GST turnover Debit error time limit Debit error value limit Less than $20 million The error must be corrected in a GST return that is lodged within 18 months of the due date of the GST return for the tax period in which the error was made. Less than $10,000 $20 million to less than $100 million The error must be corrected in a GST return that is lodged within 12 months of the due date of the GST return for the tax period in which the error was made. Less than $20,000 $100 million to less than $500 million Less than $40,000 $500 million to less than $1 billion Less than $80,000 $1 billion and over Less than $450,000 (a) if the error was not a result of recklessness as to the operation of a fuel tax law or intentional disregard of a fuel tax law; and (b) if that error is corrected in a tax period that is within the debit error time limit that corresponds with your current GST turnover in the table below; and (c) to the extent that the net sum of the debit errors is within the debit error value limit that corresponds with your current GST turnover in the table below: | 7. Definitions: The following expressions are defined for the purposes of this Determination: compliance activity is an examination of your fuel tax affairs and begins on the day the Commissioner tells you that an examination is to be made and ends on the day when one of the following occurs: (a) the Commissioner gives a notice of assessment or amended assessment in relation to the tax period under examination; or (b) the Commissioner tells you that the examination has been finalised. (a) the Commissioner gives a notice of assessment or amended assessment in relation to the tax period under examination; or (b) the Commissioner tells you that the examination has been finalised. A compliance activity includes matters related to reviews, audits, verification checks, record-keeping reviews/audits and other similar activities. credit error is an error you made in working out your net fuel amount for an earlier tax period that would, if it was the only mistake made in the tax period, have resulted in your net fuel amount or assessed net fuel amount for that earlier tax period being overstated. debit error is an error you made in working out your net fuel amount for an earlier tax period that would, if it was the only mistake made in the tax period, have resulted in your net fuel amount or assessed net fuel amount for that earlier tax period being understated. error is a mistake you made in working out your net fuel amount for a tax period that would, if it was the only mistake made in the tax period, have resulted in your net fuel amount or assessed net fuel amount being overstated or understated. net sum of the debit errors is the sum of one or more debit errors less the sum of any credit errors which you include in the net fuel amount for the tax period in which you seek to correct the relevant debit error . Other expressions in this Determination have the same meaning as in the Fuel Tax Act 2006 , A New Tax System (Goods and Services Tax) Act 1999 and the Taxation Administration Act 1953 .", "Related_Explanatory_Statements": "FTE 2013/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/FTE20131/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2012/4", "Title": "Fuel Tax Act 2006 - Correcting Fuel Tax Errors Determination (No. 1) 2012", "Enabling_Act": "Fuel Tax Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Fuel tax > Correcting errors > 2012", "Date_of_Issue": "22 November 2012", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2012L02279", "Registration_Date": "28 November 2012", "Body": "2. This determination commences on registration.: Application 3. This determination applies to calculations of net fuel amounts for tax periods commencing on or after 1 July 2012. This determination ceases 2 years after it commences. Determination (Circumstances covered by this Determination) 4. You may correct an error from an earlier tax period (including periods that ended before 1 July 2012) by taking into account, in working out your net fuel amount for a later tax period that commenced on or after 1 July 2012, the amount that relates to the error in the following circumstances: 1. you had reduced your fuel tax credit for the earlier tax period by the road user charge for fuel you acquired, imported or manufactured to use in a vehicle travelling on a public road but the fuel was not for travelling on a public road; and 2. you are registered for goods and services tax; and 3. your entitlement to the fuel tax credit for the tax period in which the error occurred has not ceased because of section 105-55 in Schedule, 1 of the Taxation Administration Act 1953 . 1. you had reduced your fuel tax credit for the earlier tax period by the road user charge for fuel you acquired, imported or manufactured to use in a vehicle travelling on a public road but the fuel was not for travelling on a public road; and 2. you are registered for goods and services tax; and 3. your entitlement to the fuel tax credit for the tax period in which the error occurred has not ceased because of section 105-55 in Schedule, 1 of the Taxation Administration Act 1953 . Definitions 5. Terms used in this determination that are defined in the Fuel Tax Act have the same meaning as in the Fuel Tax Act.", "Related_Explanatory_Statements": "EXC 2012/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20124/00001", "Unmatched_Content": "Name of Determination: 1. This determination is the Fuel Tax Act 2006 - Correcting Fuel Tax Errors Determination (No. 1) 2012."}
{"Instrument_Reference": "LI 2022/40", "Title": "", "Enabling_Act": "Fuel Tax Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Fuel tax > 2022", "Date_of_Issue": "8 September 2022", "Signatory": "Catherine King Minister for Infrastructure, Transport and Regional Development", "Registration_Number": "F2022L01192", "Registration_Date": "13 September 2022", "Body": "I, CATHERINE KING, Minister for Infrastructure, Transport and Regional Development, under subsection 43-10(8) of the Fuel Tax Act 2006: (a) revoke all previous determinations of the rate of road user charge; and (b) determine that the rate of road user charge for taxable fuels for which duty is payable at a rate per litre of liquid fuel is $0.272 per litre of fuel and, (c) the rate of road user charge for taxable fuels for which duty is payable at a rate per kilogram of fuel is $0.363 per kilogram of fuel. | (a) revoke all previous determinations of the rate of road user charge; and (b) determine that the rate of road user charge for taxable fuels for which duty is payable at a rate per litre of liquid fuel is $0.272 per litre of fuel and, (c) the rate of road user charge for taxable fuels for which duty is payable at a rate per kilogram of fuel is $0.363 per kilogram of fuel. | This Determination commences on 29 September 2022.", "Related_Explanatory_Statements": "LI 2022/40 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202240/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "FT 2021/1", "Title": "", "Enabling_Act": "Fuel Tax Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Fuel tax > 2021", "Date_of_Issue": "31 May 2021", "Signatory": "Michael McCormack Minister for Infrastructure, Transport and Regional Development", "Registration_Number": "F2021L00689", "Registration_Date": "3 June 2021", "Body": "I, MICHAEL MCCORMACK, Minister for Infrastructure, Transport and Regional Development, under subsection 43-10(8) of the Fuel Tax Act 2006: (a) revoke all previous determinations of the rate of the road user charge; and (b) determine that the rate of road user charge for taxable fuels for which duty is payable at a rate per litre of fuel is $0.264 per litre of fuel. | (a) revoke all previous determinations of the rate of the road user charge; and (b) determine that the rate of road user charge for taxable fuels for which duty is payable at a rate per litre of fuel is $0.264 per litre of fuel. | This Determination commences on 1 July 2021.", "Related_Explanatory_Statements": "FT 2021/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/FT20211/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "FT 2021/2", "Title": "", "Enabling_Act": "Fuel Tax Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Fuel tax > 2021", "Date_of_Issue": "18 June 2021", "Signatory": "Michael McCormack Minister for Infrastructure, Transport and Regional Development", "Registration_Number": "F2021L00794", "Registration_Date": "21 June 2021", "Body": "I, MICHAEL MCCORMACK, Minister for Infrastructure, Transport and Regional Development, under subsection 43-10(8) of the Fuel Tax Act 2006, determine that the rate of road user charge for taxable fuels for which duty is payable at a rate per kilogram of fuel is $0.353 per kilogram of fuel. | Paragraph (a) of the Fuel Tax (Road User Charge) Determination 2021 does not apply to this Determination. | This Determination commences on 1 July 2021.", "Related_Explanatory_Statements": "FT 2021/2 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/FT20212/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2012/1", "Title": "the Excise (Blending exemptions) Determination 2012 (No. 1) ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Determination of circumstances for the purposes of subsection 77H(3) of the Excise Act 1901", "Topic_Category": "Repealed or archived > Excise > Fuel tax > 2012", "Date_of_Issue": "12 April 2012", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2012L00913", "Registration_Date": "23 April 2012", "Body": "1. This determination may be cited as the Excise (Blending exemptions) Determination 2012 (No. 1) .: Legislative instrument 2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 . Commencement | 3. This determination commences on 1 December 2011.: Application | 4. This determination applies to circumstances that occur on or after the date of commencement.: Revocation of previous instrument 5. Excise (Blending exemptions) Determination 2006 (No. 1) - F2006L02163, registered on the 30th June 2006 is revoked on the commencement of this determination. Object 6. Under subsection 77H(4) the CEO may determine circumstances in which the product of the blending of 1 or more eligible goods (with or without other substances) is excluded from goods covered by item 10 paragraph (g) of the Schedule to the Excise Tariff Act 1921 (the Schedule). 7. This means that, whilst duty may be payable on one or more of its components, the product itself is not an excisable good subject to duty. Interpretation CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). eligible goods means goods covered by item 10 paragraphs (a), (b), (c), (d), (da), (db), (dc), (e) or (f) of the Schedule. Blending circumstances 8. Goods that are the product of the blending of 1 or more eligible goods (with or without other substances) are taken not to be goods covered by paragraph item 10 paragraph (g) of the Schedule in these circumstances: (a) oil and gasoline are blended for use as two stroke gasoline where duty has been paid on the oil at the rate specified in item 15 of the Schedule and on the gasoline at the rate specified in subitem 10.5; (b) an incidental blend occurs where eligible goods are placed in a tank containing remnants of eligible goods or another substance; (c) diesel or biodiesel on which duty has been paid is blended with stabilised crude petroleum oil not covered by item 10 paragraph (a) of the Schedule; [1] (d) eligible goods on which duty has been paid are blended with a dye; (e) eligible goods on which duty has been paid are blended with prepared additives that: (i) enhance the performance of an internal combustion engine or assist in its maintenance, and (ii) are not methanol or eligible goods (or their imported equivalents), and packaged into packages of not more than 10 litres capacity; (f) eligible goods on which duty has been paid are blended with one or more of the following additives, being additives that are packaged into packages of at least 10 litres capacity: (i) Cougar Oils Turbojet Multi-functional Fuel Treatment; (ii) Dipetane; (iii) Pro-Ma DT5 Plus Concentrated Diesel Treatment; (iv) Pro-Ma DT5 Plus Concentrated Petrol Treatment; (v) Wynn's EDT Enviro Diesel Treatment. (a) oil and gasoline are blended for use as two stroke gasoline where duty has been paid on the oil at the rate specified in item 15 of the Schedule and on the gasoline at the rate specified in subitem 10.5; (b) an incidental blend occurs where eligible goods are placed in a tank containing remnants of eligible goods or another substance; (c) diesel or biodiesel on which duty has been paid is blended with stabilised crude petroleum oil not covered by item 10 paragraph (a) of the Schedule; [1] (d) eligible goods on which duty has been paid are blended with a dye; (e) eligible goods on which duty has been paid are blended with prepared additives that: (i) enhance the performance of an internal combustion engine or assist in its maintenance, and (ii) are not methanol or eligible goods (or their imported equivalents), and packaged into packages of not more than 10 litres capacity; (f) eligible goods on which duty has been paid are blended with one or more of the following additives, being additives that are packaged into packages of at least 10 litres capacity: (i) Cougar Oils Turbojet Multi-functional Fuel Treatment; (ii) Dipetane; (iii) Pro-Ma DT5 Plus Concentrated Diesel Treatment; (iv) Pro-Ma DT5 Plus Concentrated Petrol Treatment; (v) Wynn's EDT Enviro Diesel Treatment. (i) enhance the performance of an internal combustion engine or assist in its maintenance, and (ii) are not methanol or eligible goods (or their imported equivalents), (i) Cougar Oils Turbojet Multi-functional Fuel Treatment; (ii) Dipetane; (iii) Pro-Ma DT5 Plus Concentrated Diesel Treatment; (iv) Pro-Ma DT5 Plus Concentrated Petrol Treatment; (v) Wynn's EDT Enviro Diesel Treatment.", "Related_Explanatory_Statements": "[1] | EXC 2012/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20121/00001", "Unmatched_Content": "[1] Paragraph 10(a) of the Schedule does not cover stabilised crude petroleum oil for use (i) in the recovery, production, pipeline transportation or refining of petroleum condensate or stabilised crude petroleum oil, and (ii) as feedstock at a factory specified in a licence granted under Part IV of the Excise Act. Such stabilised crude petroleum oil is not excisable under item 10."}
{"Instrument_Reference": "EXC 2009/3", "Title": "the Excise (Volume of Fuels - Temperature Correction) Determination 2009 (No. 1) ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Fuel tax > 2009", "Date_of_Issue": "22 June 2003", "Signatory": "Tim Dyce Delegate of the Commissioner of Taxation", "Registration_Number": "F2009L02547", "Registration_Date": "29 June 2009", "Body": "3. This determination commences on 1 July 2009.: Application 4. This determination applies to fuels delivered for home consumption pursuant to section 61C of the Excise Act on or after the date of commencement. Object 5. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume of fuel. 6. These rules govern the volume of fuel for the purposes of working out the amount of excise duty payable on such fuel. Interpretation 7. In this determination: accounting period means the period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936 , or another period approved in writing by the CEO; aggregated clearances means the volume of fuels delivered for home consumption in an accounting period of 12 months from an excise licensed establishment based on historical data or the volume of fuels reasonably expected to be delivered for home consumption in an accounting period if no historical data is available; CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act); excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act; fuels means goods of a kind that fall within a classification in item 10 of the Schedule to the Excise Tariff Act 1921 ; and transport fuels means gasoline (including that used in an aircraft), diesel, kerosene (for use in an aircraft), fuel oil and blends consisting primarily of gasoline or diesel. Determining the volume of fuel 8. The volume of fuel for working out the amount of excise duty payable must be determined at the time of delivery for home consumption using one of the permissible methods. 9. Permissible methods for determining the volume of fuel are: a. Method 1 - the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII , to convert the volume of the fuel to 15° Celsius; and b. Method 2 - measurement of volume at ambient temperature. a. Method 1 - the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII , to convert the volume of the fuel to 15° Celsius; and b. Method 2 - measurement of volume at ambient temperature. 10. A person whose excise licensed establishment/s has aggregated clearances of transport fuels exceeding 50,000 litres per accounting period must use Method 1 for that excise licensed establishment. 11. A person whose excise licensed establishment/s does not have aggregated clearances of transport fuels exceeding 50,000 litres per accounting period may use either Method 1 or 2 for that excise licensed establishment. 12. A person must use one Method for each excise licensed establishment for the duration of an accounting period, unless authorised in writing by the CEO to do otherwise.", "Related_Explanatory_Statements": "EXC 2009/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20093/00001", "Unmatched_Content": "2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 ."}
{"Instrument_Reference": "EXC 2006/10", "Title": "the Fuel Tax (Fuel Blends) Determination 2006 (No. 1 )", "Enabling_Act": "Fuel Tax Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Fuel tax > 2006", "Date_of_Issue": "30 June 2006", "Signatory": "Paul Dennis Southwell Acting Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2006L02186", "Registration_Date": "30 June 2006", "Body": "1. This determination may be cited as the Fuel Tax (Fuel Blends) Determination 2006 (No. 1 ).: Legislative instrument 2. The determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 . Commencement | 3. The determination has effect from 1 July 2006.: Object 4. Under section 95-5 of the Fuel Tax Act, the Commissioner of Taxation may determine that a blend of a fuel and another product does not constitute a fuel for the purposes of the Fuel Tax Act. Application | 5. This determination applies to blends that are produced on or after 1 July 2006.: Interpretation 6. In this determination: CAS registry number refers to the unique number allocated to the chemical substance in the registry of the Chemical Abstracts Service, a division of the American Chemical Society. taxable fuel means taxable fuel as defined in section 110-5 of the Fuel Tax Act but only if they are classified to subitem 10.25, 10.26, 10.27 or 10.28 of the Schedule to the Excise Tariff Act 1921 . v/v means volume to volume. CAS registry number refers to the unique number allocated to the chemical substance in the registry of the Chemical Abstracts Service, a division of the American Chemical Society. taxable fuel means taxable fuel as defined in section 110-5 of the Fuel Tax Act but only if they are classified to subitem 10.25, 10.26, 10.27 or 10.28 of the Schedule to the Excise Tariff Act 1921 . v/v means volume to volume. Where a blend is not a fuel 7. A blend of a taxable fuel and another product or other products is not a fuel for the purposes of the fuel tax law where: (i) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (ii) it can be demonstrated that the blend contains a product listed in the Schedule at a concentration equal to or greater than the specified minimum; or (iii) it can be demonstrated that the blend contains more than one product listed in the Schedule and the total concentration of those products is equal to or exceeds 10% by volume. (i) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (ii) it can be demonstrated that the blend contains a product listed in the Schedule at a concentration equal to or greater than the specified minimum; or (iii) it can be demonstrated that the blend contains more than one product listed in the Schedule and the total concentration of those products is equal to or exceeds 10% by volume. 8. This applies whether or not the blend contains other substances. Example : The following blends are not marketed or sold for use as fuel in an internal combustion engine : (a) 90% toluene with 10% v/v methyl ethyl ketone (b) 90% toluene with 8% v/v methyl ethyl ketone and 2% v/v butanol (Other Alcohol ) (c) 92% toluene with 4% v/v methyl ethyl ketone and 4% v/v butanol Other Alcohol ) Under this determination, blends (a) and (b) do not constitute fuel for the purposes of the fuel tax law ; blend (c) is a fuel for those purposes . Example : The following blends are not marketed or sold for use as fuel in an internal combustion engine : (a) 90% toluene with 10% v/v methyl ethyl ketone (b) 90% toluene with 8% v/v methyl ethyl ketone and 2% v/v butanol (Other Alcohol ) (c) 92% toluene with 4% v/v methyl ethyl ketone and 4% v/v butanol Other Alcohol ) Under this determination, blends (a) and (b) do not constitute fuel for the purposes of the fuel tax law ; blend (c) is a fuel for those purposes . (a) 90% toluene with 10% v/v methyl ethyl ketone (b) 90% toluene with 8% v/v methyl ethyl ketone and 2% v/v butanol (Other Alcohol ) (c) 92% toluene with 4% v/v methyl ethyl ketone and 4% v/v butanol Other Alcohol ) Schedule Item Product CAS Registry Number Minimum concentration % v/v 1 Tertiary butyl alcohol 75-65-0 0.5 2 Other alcohols (other than methanol, ethanol and isopropyl alcohol) - 10.0 3 Ketones - 10.0 4 Methyl tertiary butyl ether 1634-04-4 1.0 5 Di-isopropyl ether 108-20-3 1.0 6 Other ethers - 10.0 7 Esters - 10.0 8 Surfactants 1.0 9 Silicone Oils 2.0 10 Oleic Acid 112-80-1 2.0 11 Water - 5.0", "Related_Explanatory_Statements": "EXC 2006/10 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED200610/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2006/17", "Title": "the Fuel Tax (Fuel Blends) Determination 2006 (No. 2) ", "Enabling_Act": "Fuel Tax Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Fuel tax > 2006", "Date_of_Issue": "25 July 2006", "Signatory": "Kathleen Quigley Acting Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2006L02471", "Registration_Date": "28 July 2006", "Body": "1. This determination may be cited as the Fuel Tax (Fuel Blends) Determination 2006 (No. 2) .: Legislative instrument 2. The determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 . Commencement | 3. This determination commences on the day after it is registered. [F1]: Application of determination | 4. This determination applies to blends made and packaged after commencement of this instrument.: Definitions | 5. In this determination:: Excise tariff means the Schedule to the Excise Tariff Act 1921 fuel component means a product that is classified to subitem 10.15, 10.16, 10.25, 10.26, 10.27, 10.28 or 10.30 of the Excise tariff fuel tax law has the same meaning as in section 110-5 of the Fuel Tax Act 2006 (Fuel Tax Act) Object 6. A blend covered by this instrument does not constitute a fuel for the purposes of the fuel tax law. 7. In making a blend that is not a fuel for the purposes of the fuel tax law under this determination, a fuel component of the blend is 'used' within the meaning of subsection 41-5 (1) of the Fuel Tax Act. [F2] This means that the producer of the blend may be eligible to claim a fuel tax credit on the fuel component. When a blend does not constitute a fuel 8. A blend of one or more fuel components with one or more other substances does not constitute a fuel for the purposes of the fuel tax law if: (a) apart from the application of this determination, the blend would be classified to subitem 10.30 of the Excise Tariff; and (b) the marketing test is satisfied. (a) apart from the application of this determination, the blend would be classified to subitem 10.30 of the Excise Tariff; and (b) the marketing test is satisfied. Marketing test 9. The marketing test is satisfied where: (a) the blend is packaged into containers of not more than 20 litres capacity; (b) the packaging does not indicate that the blend can be used as fuel in an internal combustion engine; (c) the blend is sold in a single-use container; (d) the blend is not added to a used container; and (e) it is reasonable for the person who makes the blend to conclude that the blend will not be used as fuel in an internal combustion engine. (a) the blend is packaged into containers of not more than 20 litres capacity; (b) the packaging does not indicate that the blend can be used as fuel in an internal combustion engine; (c) the blend is sold in a single-use container; (d) the blend is not added to a used container; and (e) it is reasonable for the person who makes the blend to conclude that the blend will not be used as fuel in an internal combustion engine. [F1] Paragraph 12(1)(d) of the Legislative Instruments Act 2003 [F2] Note: blends covered by this determination are not excisable goods under item 10 of the Excise tariff: paragraph 77H(1)(b) of the Excise Act 1901. This means that the blending process is not excise manufacture and duty is payable only on the excisable components of the blend.", "Related_Explanatory_Statements": "EXC 2006/17 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED200617/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2006/19", "Title": "the Fuel Tax (Fuel Blends) Determination 2006 (No. 3) ", "Enabling_Act": "Fuel Tax Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Fuel tax > 2006", "Date_of_Issue": "21 August 2006", "Signatory": "Neil Oleson Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2006L02798", "Registration_Date": "24 August 2006", "Body": "1. This determination may be cited as the Fuel Tax (Fuel Blends) Determination 2006 (No. 3) .: Legislative instrument 2. The determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003. Commencement | 3. The determination commences on the day after registration.: Application | 4. This determination applies to blends that are produced after commencement.: Revocation of previous instrument 5. Fuel Tax (Fuel Blends) Determination 2006 (No. 1) is revoked on the commencement of this determination. Object 6. Under section 95-5 of the Fuel Tax Act, the Commissioner of Taxation may determine that a blend of a fuel and another product does not constitute a fuel for the purposes of the Fuel Tax Act. 7. The determination replaces Fuel Tax (Fuel Blends) Determination 2006 (No. 1) which contains an error at paragraph 7. Interpretation | 8. In this determination:: CAS registry number refers to the unique number allocated to the chemical substance in the registry of the Chemical Abstracts Service, a division of the American Chemical Society. taxable fuel means taxable fuel as defined in section 110-5 of the Fuel Tax Act but only if they are classified to subitem 10.25, 10.26, 10.27 or 10.28 of the Schedule to the Excise Tariff Act 1921 . v/v means volume to volume. Where a blend is not a fuel 9. A blend of a taxable fuel and another product or other products is not a fuel for the purposes of the fuel tax law where: (a) the blend is not marketed or sold for use as fuel in an internal combustion engine and (b) it can be demonstrated that the blend contains either: (i) a product listed in the Schedule at a concentration equal to or greater than the specified minimum; or (ii) more than one product listed in the Schedule and the total concentration of those products is equal to or exceeds 10% by volume, whether or not the blend contains other substances. Example An entity produces the following blends and does not market or sell them for use as fuel in an internal combustion engine: (1) 90% toluene with 10% v/v methyl ethyl ketone (2) 90% toluene with 8% v/v methyl ethyl ketone and 2% v/v butanol (Other alcohol) (3) 92% toluene with 4% v/v methyl ethyl ketone and 4% v/v butanol (Other alcohol) Under this determination, blends (1) and (2) do not constitute fuel for the purposes of the fuel tax law; blend (3) is a fuel for those purposes. (a) the blend is not marketed or sold for use as fuel in an internal combustion engine and (b) it can be demonstrated that the blend contains either: (i) a product listed in the Schedule at a concentration equal to or greater than the specified minimum; or (ii) more than one product listed in the Schedule and the total concentration of those products is equal to or exceeds 10% by volume, whether or not the blend contains other substances. (i) a product listed in the Schedule at a concentration equal to or greater than the specified minimum; or (ii) more than one product listed in the Schedule and the total concentration of those products is equal to or exceeds 10% by volume, Example An entity produces the following blends and does not market or sell them for use as fuel in an internal combustion engine: (1) 90% toluene with 10% v/v methyl ethyl ketone (2) 90% toluene with 8% v/v methyl ethyl ketone and 2% v/v butanol (Other alcohol) (3) 92% toluene with 4% v/v methyl ethyl ketone and 4% v/v butanol (Other alcohol) Under this determination, blends (1) and (2) do not constitute fuel for the purposes of the fuel tax law; blend (3) is a fuel for those purposes. (1) 90% toluene with 10% v/v methyl ethyl ketone (2) 90% toluene with 8% v/v methyl ethyl ketone and 2% v/v butanol (Other alcohol) (3) 92% toluene with 4% v/v methyl ethyl ketone and 4% v/v butanol (Other alcohol) Item Product CAS Registry Minimum concentration for % v/v 1 Tertiary butyl alcohol 75-65-0 0.5 2 Other alcohols (other than methanol, ethanol and isopropyl alcohol) - 10.0 3 Ketones - 10.0 4 Methyl tertiary butyl ether 1634-04-4 1.0 5 Di-isopropyl ether 108-20-3 1.0 6 Other ethers - 10.0 7 Esters - 10.0 8 Surfactants 1.0 9 Silicone Oils 2.0 10 Oleic Acid 112-80-1 2.0 11 Water - 5.0", "Related_Explanatory_Statements": "EXC 2006/19 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED200619/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PGB 2001/1", "Title": "Product Grants and Benefits Administration (Claim Period - Product Stewardship (Oil) Benefit) Determination 2001 ", "Enabling_Act": "Product Grants and Benefits Administration Act 2000", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Excise > Product grants and benefits > 2001", "Date_of_Issue": "19 September 2001", "Signatory": "PAUL TREGILLIS, Assistant Commissioner of Taxation, Delegate of the Commissioner of Taxation", "Registration_Number": "F2007B00321", "Registration_Date": "20 February 2007", "Body": "1 Name of Determination: This Determination is the Product Grants and Benefits Administration (Claim Period - Product Stewardship (Oil) Benefit) Determination 2001 . | 2 Commencement: This Determination commences on the day on which it is made. | 3 Definitions: In this Determination: Act means the Product Grants and Benefits Administration Act 2000 . claim means a claim for payment of product stewardship (oil) benefit under section 15 of the Act. Act means the Product Grants and Benefits Administration Act 2000 . claim means a claim for payment of product stewardship (oil) benefit under section 15 of the Act. | 4 Application of Determination: (1) This Determination applies in relation to product stewardship (oil) benefit. (2) However, this Determination does not authorise the making of a claim or the payment of an amount of product stewardship (oil) benefit in a way that is inconsistent with the Act or the Product Stewardship (Oil) Act 2000 . Note The Product Stewardship (Oil) Act 2000 confers an entitlement to product stewardship (oil) benefit for the sale or consumption of recycled oil that has been recycled in Australia. Product stewardship (oil) benefit is payable for claim periods. The Commissioner is required to determine these claim periods. | 5 No advance or unreconciled advance: The claim period for product stewardship (oil) benefit is the claim period nominated by an entity on the approved claim form.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/PGB2001001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PGB 2001/2", "Title": "Product Grants and Benefits Administration (Claim Period - Fuel Sales Grant) Determination 2001 ", "Enabling_Act": "Product Grants and Benefits Administration Act 2000", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Excise > Product grants and benefits > 2001", "Date_of_Issue": "19 September 2001", "Signatory": "PAUL TREGILLIS, Assistant Commissioner of Taxation, Delegate of the Commissioner of Taxation", "Registration_Number": "F2007B00323", "Registration_Date": "20 February 2007", "Body": "1 Name of Determination: This Determination is the Product Grants and Benefits Administration (Claim Period - Fuel Sales Grant) Determination 2001 . | 2 Commencement: This Determination commences on the day on which it is made. | 3 Definitions: In this Determination: Act means the Product Grants and Benefits Administration Act 2000 . advance means an advance on account of fuel sales grant that may become payable. approval day means the day on which an application for advance is approved. claim means a claim for payment of fuel sales grant under section 15 of the Act. commencement day means the day on which this Determination commences. Commissioner's arrangements means the administrative arrangements made by the Commissioner for administering fuel sales grant. Note Fuel sales grant is administered on the basis of 3-monthly periods. An entity is not required to apply for advance, or make a claim, in relation to a particular 3-month period. However, under the Commissioner's administrative arrangements, the 3-monthly periods are used as reference points for the assessment of entitlements, even if an entity chooses not to apply or make a claim during a particular period. Act means the Product Grants and Benefits Administration Act 2000 . advance means an advance on account of fuel sales grant that may become payable. approval day means the day on which an application for advance is approved. claim means a claim for payment of fuel sales grant under section 15 of the Act. commencement day means the day on which this Determination commences. Commissioner's arrangements means the administrative arrangements made by the Commissioner for administering fuel sales grant. unreconciled advance means an amount of advance, received by an entity, in respect of which the entity: (a) has not made a claim; or (b) is liable to repay an amount to the Commissioner. | 4 Application of Determination: (1) This Determination applies in relation to fuel sales grant. (2) However, this Determination does not authorise the making of a claim, the payment of an advance or the payment of an amount of fuel sales grant in a way that is inconsistent with the Act or the Fuel Sales Grants Act 2000. Note The Fuel Sales Grants Act 2000 confers an entitlement to grants to be paid to registered sellers of petroleum fuel for sales to end users that are made at an eligible location. The amount of the grant is to be calculated according to a method prescribed in regulations. Fuel sales grant is payable for claim periods. The Commissioner is required to determine these claim periods. The claim periods in this Determination are based in part on the administrative arrangements established by the Commissioner. Fuel sales grant is administered on the basis of periods of 3 months in which advance payments and claims are monitored and reconciled. | 5 Unreconciled advance between 1 July 2001 and 1 October 2001: If an entity: (a) had an unreconciled advance at any time before 1 October 2001; and (b) did not make a claim in relation to the advance before 1 October 2001; the claim period for the grant to which the advance relates starts on the date of the first sale of fuel to which the grant relates and ends on 1 October 2001. Note If an entity receives an advance on account of a grant or benefit that may become payable, and the entity does not make a claim for payment of the grant or benefit within 28 days after the end of the claim period concerned, the entity is liable to repay the amount of the advance to the Commonwealth: see section 13 of the Act. | 6 First advance on or after 1 October 2001: (1) This section applies if: (a) an advance was approved for an entity on or after 1 October 2001; and (b) the advance was the first advance approved for the entity. Note The entity is regarded by the Commissioner as an advance claimant . (2) If the entity makes a claim for the grant to which the advance relates within 3 months and 28 days after the approval day, the claim period for that grant is the period nominated by the entity on the approved claim form. (3) If the entity does not make a claim for the grant to which the advance relates within that period, the claim period for that grant is taken to be the period of 3 months starting immediately after the approval day. Note If an entity receives an advance on account of a grant or benefit that may become payable, and the entity does not make a claim for payment of the grant or benefit within 28 days after the end of the claim period concerned, the entity is liable to repay the amount of the advance to the Commonwealth: see section 13 of the Act. (a) an advance was approved for an entity on or after 1 October 2001; and (b) the advance was the first advance approved for the entity. | 7 Second or later advance: last claim approved within previous 3 months: 1) This section applies if: (a) an advance (the new advance ) is approved for an entity; and (b) the new advance is the first advance applied for in relation to a period of 3 months identified in accordance with the Commissioner's arrangements; and (c) the most recent claim approved for the entity related to the most recent completed period for which the entity could have made a claim in accordance with the Commissioner's arrangements. Note The entity is regarded by the Commissioner as an advance claimant . (a) an advance (the new advance ) is approved for an entity; and (b) the new advance is the first advance applied for in relation to a period of 3 months identified in accordance with the Commissioner's arrangements; and (c) the most recent claim approved for the entity related to the most recent completed period for which the entity could have made a claim in accordance with the Commissioner's arrangements. (2) If the entity makes a claim for the grant to which the new advance relates within 3 months and 28 days after the day on which the most recent claim was approved for the entity, the claim period for that grant is the period nominated by the entity on the approved claim form. (3) If the entity does not make a claim for the grant to which the new advance relates within 3 months and 28 days after the day on which the most recent claim was approved for the entity, the claim period for that grant is taken to be the period of 3 months starting immediately after the approval of the most recent claim. Note If an entity receives an advance on account of a grant or benefit that may become payable, and the entity does not make a claim for payment of the grant or benefit within 28 days after the end of the claim period concerned, the entity is liable to repay the amount of the advance to the Commonwealth: see section 13 of the Act. | 8 Second or later advance: no claim approved within previous 3 months: (1) This section applies if: (a) an advance (the new advance ) is approved for an entity; and (b) the new advance is the first advance applied for in relation to a period of 3 months identified in accordance with the Commissioner's arrangements; and (c) the most recent claim approved for the entity did not relate to the most recent completed period for which the entity could have made a claim in accordance with the Commissioner's arrangements. Note The entity is regarded by the Commissioner as an advance claimant . (a) an advance (the new advance ) is approved for an entity; and (b) the new advance is the first advance applied for in relation to a period of 3 months identified in accordance with the Commissioner's arrangements; and (c) the most recent claim approved for the entity did not relate to the most recent completed period for which the entity could have made a claim in accordance with the Commissioner's arrangements. (2) If the entity makes a claim for the grant to which the new advance relates within 3 months and 28 days after the end of the most recent completed period mentioned in paragraph (1) (c), the claim period for that grant is the period nominated by the advance claimant on the approved claim form. (3) If the entity does not make a claim for the grant to which the new advance relates within 3 months and 28 days after the end of the most recent completed period mentioned in paragraph (1) (c), the claim period for that grant is taken to be the period of 3 months starting immediately after the end of that period. Note If an entity receives an advance on account of a grant or benefit that may become payable, and the entity does not make a claim for payment of the grant or benefit within 28 days after the end of the claim period concerned, the entity is liable to repay the amount of the advance to the Commonwealth: see section 13 of the Act. | 9 No advance or unreconciled advance: If sections 5, 6, 7 and 8 do not apply to an entity, the claim period for a grant is the claim period nominated by the entity on the approved claim form.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/PGB2001002/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2006/7", "Title": "Excise By-Law (Revocation) 2006 (No. 1) ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Revocation > 2006", "Date_of_Issue": "30 June 2006", "Signatory": "Paul Dennis Southwell Acting Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2006L02184", "Registration_Date": "30 June 2006", "Body": "1. This by-law may be cited as Excise By-Law (Revocation) 2006 (No. 1) .: Legislative instrument 2. This by-law is a legislative instrument for the purposes of the Legislative Instruments Act 2003 . Commencement | 3. This by-law commences on 1 July 2006.: Revocation of Excise by-laws 4. Each of the following Excise by-laws is revoked with effect from the date specified: Excise By-Law Date of revocation No. 47 1 July 2006 No. 68 1 July 2006 No. 85 1 July 2006 No. 92 1 July 2006. No. 98 1 July 2006 No. 111 1 July 2006 No. 112 1 July 2006", "Related_Explanatory_Statements": "EXC 2006/7 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20067/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2006/20", "Title": "the Fuel Tax (Revocation) Determination 2006 (No. 1) ", "Enabling_Act": "Fuel Tax Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Revocation > 2006", "Date_of_Issue": "14 December 2006", "Signatory": "Beth Barry Assistant Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2006L04131", "Registration_Date": "14 December 2006", "Body": "1. This instrument may be cited as the Fuel Tax (Revocation) Determination 2006 (No. 1) .: Legislative instrument 2. This instrument is a legislative instrument for the purposes of the Legislative Instruments Act 2003 . Commencement | 3. This instrument commences on the day after registration.: Object 4. To prevent confusion and provide consistency in the way the fuel tax laws apply to fuel blends packaged into containers having a volume of 20 litres or less. Revocation 5. Fuel Tax (Fuel Blends) Determination 2006 (No. 2) is revoked on the commencement of Fuel Tax Amendment Regulations 2006 (No. 1) .", "Related_Explanatory_Statements": "EXC 2006/20 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED2006020/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2009/1", "Title": "the Excise (Alcoholic strength of excisable goods) Determination 2009 (No. 1) ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Rules > Alcohol > 2009", "Date_of_Issue": "4 March 2009", "Signatory": "Tim Dyce Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2009L00998", "Registration_Date": "12 March 2009", "Body": "4. This determination commences on the day after registration.: Application 5. This determination applies to alcoholic excisable goods entered for home consumption on or after the date of commencement. Object 6. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume, weight strength of alcohol in excisable goods entered for home consumption. 7. These rules govern the measurement of the alcoholic strength of excisable goods and provide permitted variations in strength from the actual strength for the purpose of determining duty payable. Interpretation 8. In this determination: alcoholic excisable goods means goods which fall to tariff items 1, 2 or 3 of the Excise Tariff Act 1921 . appropriate authority means • a verifying or authorising authority appointed by the Chief Metrologist, • an authority accredited by the National Association of Testing Authorities (NATA); or • a person who holds, or an employee of a person who holds, a servicing licence under the Trade Measurement Act of the relevant State or Territory. BOPS means brew on premises shops. BOPS are breweries licensed to provide to the public commercial facilities and equipment for the manufacture of beer for non-commercial purposes. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act) Chief Metrologist means the Chief Metrologist or Acting Chief Metrologist appointed under the National Measurement Act 1960 strength means percentage by volume of alcohol at 20°C. alcoholic excisable goods means goods which fall to tariff items 1, 2 or 3 of the Excise Tariff Act 1921 . appropriate authority means • a verifying or authorising authority appointed by the Chief Metrologist, • an authority accredited by the National Association of Testing Authorities (NATA); or • a person who holds, or an employee of a person who holds, a servicing licence under the Trade Measurement Act of the relevant State or Territory. • a verifying or authorising authority appointed by the Chief Metrologist, • an authority accredited by the National Association of Testing Authorities (NATA); or • a person who holds, or an employee of a person who holds, a servicing licence under the Trade Measurement Act of the relevant State or Territory. BOPS means brew on premises shops. BOPS are breweries licensed to provide to the public commercial facilities and equipment for the manufacture of beer for non-commercial purposes. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act) Chief Metrologist means the Chief Metrologist or Acting Chief Metrologist appointed under the National Measurement Act 1960 strength means percentage by volume of alcohol at 20°C. Sampling & analysis 9. The alcoholic strength of the excisable goods must be measured by analysing samples of the product after it has reached its final alcoholic strength. 10. Packaged alcoholic excisable goods may be either: sampled in the header vessel immediately prior to packaging, or; sampled directly from the packaging line. Sufficient samples must be taken [0]to ensure the measured strength accurately reflects the actual strength of the excisable goods. Bulk alcoholic excisable goods may be sampled at any point after reaching final alcoholic strength. In the case of beer produced for non-commercial purposes, it is sufficient for the BOPS to use the strength obtained from the test brews of each recipe. 11. The alcoholic strength of the excisable goods: 11.1. is taken to be the average of the strength of all the sample measurements; 11.2. is to be expressed as a percentage, if the alcohol were measured at a temperature of 20°C; and 11.3. if a calculation for the purposes of ascertaining that volume is made by reference to the specific gravity of alcohol, the calculation is to be made on the basis that, at a temperature of 20°C and in a vacuum, the specific gravity of alcohol in relation to water is 0.79067. 11.1. is taken to be the average of the strength of all the sample measurements; 11.2. is to be expressed as a percentage, if the alcohol were measured at a temperature of 20°C; and 11.3. if a calculation for the purposes of ascertaining that volume is made by reference to the specific gravity of alcohol, the calculation is to be made on the basis that, at a temperature of 20°C and in a vacuum, the specific gravity of alcohol in relation to water is 0.79067. Measuring & equipment 12. The instruments and processes used to measure the alcoholic strength of excisable goods must be able to produce a result with a tolerance of plus or minus 0.2 percentage points of the actual alcoholic strength. 13. Permissible methods are: 13.1. gas chromatography; 13.2. near infra-red spectrometry; 13.3. distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter; or 13.4. any other method that consistently produces a similar result demonstrated by a documented testing process. 13.1. gas chromatography; 13.2. near infra-red spectrometry; 13.3. distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter; or 13.4. any other method that consistently produces a similar result demonstrated by a documented testing process. 14. Breweries producing less than 100,000 litres of beer in a financial year may use a hydrometer and a formula to determine the alcoholic strength of the beer, provided the formula is supported by a documented testing process that shows the formula produces accurate results. The records are to be retained for 5 years after a formula has ceased to be used. Individual brews produced in a BOPS for non-commercial purposes using commercial equipment do not need to be strength tested, provided the alcoholic strength that the recipe produces has been established using one of the above methods. The strength of the recipes should be re-established at least once a year. 15. Calibrated volumetric glassware and pycnometers must be used. Hydrometers, thermometers and weighing instruments must be calibrated at intervals of one year or less against a standard instrument certified by an appropriate authority. Permitted variations 16. For the purposes of working out the excise duty payable on beer: 16.1. if the actual strength of beer, other than beer subject to secondary fermentation, does not exceed the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies. 16.2. if the actual strength of beer, other than beer subject to secondary fermentation, exceeds the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies. 16.3. if the actual strength of beer subject to secondary fermentation does not exceed the labelled (or otherwise indicated) strength by more than 0.3 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies. 16.4. if the actual strength of beer subject to secondary fermentation exceeds the labelled (or otherwise indicated) strength by more than 0.3 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies. 16.1. if the actual strength of beer, other than beer subject to secondary fermentation, does not exceed the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies. 16.2. if the actual strength of beer, other than beer subject to secondary fermentation, exceeds the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies. 16.3. if the actual strength of beer subject to secondary fermentation does not exceed the labelled (or otherwise indicated) strength by more than 0.3 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies. 16.4. if the actual strength of beer subject to secondary fermentation exceeds the labelled (or otherwise indicated) strength by more than 0.3 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies. 17. For the purposes of working out the excise duty payable on alcoholic excisable goods other than beer: 17.1. if the actual strength of the excisable good does not exceed the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies; 17.2. if the actual strength of the excisable good exceeds the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies. 17.1. if the actual strength of the excisable good does not exceed the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies; 17.2. if the actual strength of the excisable good exceeds the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies.", "Related_Explanatory_Statements": "EXC 2009/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20091/00001", "Unmatched_Content": "Revocation of existing determination: 1. Excise (Alcoholic strength of excisable beverages) Determination 2006 (No. 1) (FRLI No. F2006L2165) is revoked. | 3. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 ."}
{"Instrument_Reference": "EXC 2009/2", "Title": "the Excise (Volume - Alcoholic excisable goods) Determination 2009 (No. 1) ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Rules > Alcohol > 2009", "Date_of_Issue": "4 March 2009", "Signatory": "Tim Dyce Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2009L00992", "Registration_Date": "13 March 2009", "Body": "4. This determination commences on the day after registration.: Application 5. This determination applies to alcoholic excisable goods entered for home consumption on or after the date of commencement. Object 6. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume, weight or strength of alcohol in excisable goods entered for home consumption. 7. These rules govern the measurement of volumes of alcoholic excisable goods entered for home consumption and provide a means for working out the duty payable where there are variations in volume. Interpretation 8. In this determination: alcoholic excisable goods means goods which fall to tariff items 1, 2 or 3 of the Excise Tariff Act 1921 . appropriate authority means • a verifying or authorising authority appointed by the Chief Metrologist, • an authority accredited by the National Association of Testing Authorities (NATA); or • a person who holds, or an employee of a person who holds, a servicing licence under the Trade Measurement Act of the relevant State or Territory alcoholic excisable goods means goods which fall to tariff items 1, 2 or 3 of the Excise Tariff Act 1921 . appropriate authority means • a verifying or authorising authority appointed by the Chief Metrologist, • an authority accredited by the National Association of Testing Authorities (NATA); or • a person who holds, or an employee of a person who holds, a servicing licence under the Trade Measurement Act of the relevant State or Territory • a verifying or authorising authority appointed by the Chief Metrologist, • an authority accredited by the National Association of Testing Authorities (NATA); or • a person who holds, or an employee of a person who holds, a servicing licence under the Trade Measurement Act of the relevant State or Territory bulk container means a container that has the capacity to have packaged in it more than 2 litres of liquid. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). Chief Metrologist means the Chief Metrologist or Acting Chief Metrologist appointed under the National Measurement Act 1960 . container means any article capable of holding liquids. Sampling and analysis 9. Sufficient samples must be taken from each production or packaging run to ensure the average fill volume of the samples taken accurately reflects the average fill volume of all the containers. Measuring and equipment 10. The volume of alcoholic excisable goods must be measured using equipment which has been calibrated against standard instruments certified by an appropriate authority. 11. Accepted methods for the measurement of volume are: 11.1. by volumetric glassware; 11.2. by calibrated tank that uses a dip-stick, tape or sight glass; 11.3. by weight and density (where the instruments have been calibrated by an appropriate authority); 11.4. by flow meter calibrated by an appropriate authority; or 11.5. any other method that consistently produces a similar result. 11.1. by volumetric glassware; 11.2. by calibrated tank that uses a dip-stick, tape or sight glass; 11.3. by weight and density (where the instruments have been calibrated by an appropriate authority); 11.4. by flow meter calibrated by an appropriate authority; or 11.5. any other method that consistently produces a similar result. | 12. Measurement of volume must be corrected to 20º Celsius.: Permitted variations 13. For alcoholic excisable goods packaged in a bulk container : 13.1. if the volume of the contents is not nominated, the dutiable volume is the actual volume of the contents; 13.2. if the volume of the contents is nominated, and the actual volume of the contents does not exceed 101% of the nominated volume, the dutiable volume is the nominated volume; 13.3. if the volume of the contents is nominated and the actual volume of the contents exceeds 101% of the nominated volume, the dutiable volume is a volume equal to the nominated volume plus the volume by which the actual volume of the contents exceeds 101% of the nominated volume. 13.1. if the volume of the contents is not nominated, the dutiable volume is the actual volume of the contents; 13.2. if the volume of the contents is nominated, and the actual volume of the contents does not exceed 101% of the nominated volume, the dutiable volume is the nominated volume; 13.3. if the volume of the contents is nominated and the actual volume of the contents exceeds 101% of the nominated volume, the dutiable volume is a volume equal to the nominated volume plus the volume by which the actual volume of the contents exceeds 101% of the nominated volume. 14. For alcoholic excisable goods packaged in other than a bulk container : 14.1. if the volume of the contents is not indicated on a label printed on or attached to the container (or otherwise indicated), the dutiable volume is the actual volume of the contents; 14.2. if the volume of the contents is indicated on a label printed on or attached to the container (or otherwise indicated) and the actual volume of the contents does not exceed 101.5% of the labelled (or otherwise indicated) volume, the dutiable volume is the labelled (or otherwise indicated) volume; 14.3. if the volume of the contents is indicated on a label printed on or attached to the container (or otherwise indicated), and the actual volume exceeds 101.5% of the labelled (or otherwise indicated) volume, the dutiable volume is the volume equal to the labelled (or otherwise indicated) volume plus the volume by which the actual volume of the contents exceeds 101.5% of the labelled (or otherwise indicated) volume. 14.1. if the volume of the contents is not indicated on a label printed on or attached to the container (or otherwise indicated), the dutiable volume is the actual volume of the contents; 14.2. if the volume of the contents is indicated on a label printed on or attached to the container (or otherwise indicated) and the actual volume of the contents does not exceed 101.5% of the labelled (or otherwise indicated) volume, the dutiable volume is the labelled (or otherwise indicated) volume; 14.3. if the volume of the contents is indicated on a label printed on or attached to the container (or otherwise indicated), and the actual volume exceeds 101.5% of the labelled (or otherwise indicated) volume, the dutiable volume is the volume equal to the labelled (or otherwise indicated) volume plus the volume by which the actual volume of the contents exceeds 101.5% of the labelled (or otherwise indicated) volume.", "Related_Explanatory_Statements": "EXC 2009/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20092/00001", "Unmatched_Content": "Revocation of existing determination: 1. Excise (Volume - excisable beverages) Determination 2006 (No. 1) (FRLI No. F2006L02171) is revoked. | 3. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 ."}
{"Instrument_Reference": "EXC 2006/3", "Title": "the Excise (Alcoholic strength of excisable beverages) Determination 2006 (No. 1 )", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Rules > Alcohol > 2006", "Date_of_Issue": "30 June 2006", "Signatory": "Paul Dennis Southwell Acting Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2006L2165", "Registration_Date": "30 June 2006", "Body": "3. This determination commences on 1 July 2006.: Application 4. This determination applies to excisable beverages delivered for home consumption on or after the date of commencement. Object 5. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume, weight or strength of alcohol in excisable goods. 6. These rules govern the measurement of the alcoholic strength of excisable beverages and provide permitted variations in strength from the actual strength for the purpose of determining duty payable. Interpretation 7. In this determination: CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act) strength means percentage by volume of alcohol at 20°C. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act) strength means percentage by volume of alcohol at 20°C. Sampling & analysis 8. The alcoholic strength of the beverage must be measured by analysing samples of the product after it has reached its full alcoholic strength, using equipment which has been calibrated at intervals of one year or less against standard instruments certified by an independent authority approved by the National Association of Testing Authorities (NATA). 9. Sufficient samples must be taken from each run to ensure the measured strength accurately reflects the true strength of the beverage. 10. The strength of the beverage: 10.1. is taken to be the average of the strength of all the sample measurements; 10.2. is to be expressed as a percentage, if the alcohol were measured at a temperature of 20°C; and 10.3. if a calculation for the purposes of ascertaining that volume is made by reference to the specific gravity of alcohol, the calculation is to be made on the basis that, at a temperature of 20°C and in a vacuum, the specific gravity of alcohol in relation to water is 0.79067. 10.1. is taken to be the average of the strength of all the sample measurements; 10.2. is to be expressed as a percentage, if the alcohol were measured at a temperature of 20°C; and 10.3. if a calculation for the purposes of ascertaining that volume is made by reference to the specific gravity of alcohol, the calculation is to be made on the basis that, at a temperature of 20°C and in a vacuum, the specific gravity of alcohol in relation to water is 0.79067. Measuring & equipment 11. The instruments and processes used to measure the strength of excisable beverages must be able to produce a result with a tolerance of plus or minus 0.2% of the actual alcoholic strength. 12. Permissible methods are: 12.1. gas chromatography; 12.2. near infra-red spectrometry; 12.3. distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter; or 12.4. any other method that consistently produces a similar result. 12.1. gas chromatography; 12.2. near infra-red spectrometry; 12.3. distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter; or 12.4. any other method that consistently produces a similar result. 13. If a brewery produces less than 100,000 litres of beer in a calendar year, the brewery may use a hydrometer and a formula to measure the alcoholic strength of the beer, provided the formula is supported by a documented testing process and the records are kept. The records are to be retained for 5 years after a formula has ceased to be used. Permitted variations 14. For the purposes of working out the excise duty payable on beer: 14.1. If the actual strength of beer, other than beer subject to secondary fermentation, does not exceed the labelled (or otherwise indicated) strength by more than 0.2%, the strength is the labelled (or otherwise indicated) strength and the tariff rate applicable to that strength applies. 14.2. If the actual strength of beer, other than beer subject to secondary fermentation, exceeds the labelled (or otherwise indicated) strength by more than 0.2%, the strength is the actual strength and the tariff rate applicable to that strength applies. 14.3. If the actual strength of beer subject to secondary fermentation does not exceed the labelled (or otherwise indicated) strength by more than 0.3%, the strength is the labelled (or otherwise indicated) strength and the tariff rate applicable to that strength applies. 14.4. If the actual strength of beer subject to secondary fermentation exceeds the labelled (or otherwise indicated) strength by more than 0.3%, the strength is the actual strength and the tariff rate applicable to that strength applies. 14.1. If the actual strength of beer, other than beer subject to secondary fermentation, does not exceed the labelled (or otherwise indicated) strength by more than 0.2%, the strength is the labelled (or otherwise indicated) strength and the tariff rate applicable to that strength applies. 14.2. If the actual strength of beer, other than beer subject to secondary fermentation, exceeds the labelled (or otherwise indicated) strength by more than 0.2%, the strength is the actual strength and the tariff rate applicable to that strength applies. 14.3. If the actual strength of beer subject to secondary fermentation does not exceed the labelled (or otherwise indicated) strength by more than 0.3%, the strength is the labelled (or otherwise indicated) strength and the tariff rate applicable to that strength applies. 14.4. If the actual strength of beer subject to secondary fermentation exceeds the labelled (or otherwise indicated) strength by more than 0.3%, the strength is the actual strength and the tariff rate applicable to that strength applies. 15. For the purposes of working out the excise duty payable on excisable beverages other than beer: 15.1. if the actual strength of the beverage does not exceed the labelled (or otherwise indicated) strength by more than 0.2%, the strength is the labelled (or otherwise indicated) strength and the tariff rate applicable to that strength applies; 15.2. if the actual strength of the beverage exceeds the labelled (or otherwise indicated) strength by more than 0.2%, the strength is the actual strength and the tariff rate applicable to that strength applies. 15.1. if the actual strength of the beverage does not exceed the labelled (or otherwise indicated) strength by more than 0.2%, the strength is the labelled (or otherwise indicated) strength and the tariff rate applicable to that strength applies; 15.2. if the actual strength of the beverage exceeds the labelled (or otherwise indicated) strength by more than 0.2%, the strength is the actual strength and the tariff rate applicable to that strength applies.", "Related_Explanatory_Statements": "EXC 2006/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20063/00001", "Unmatched_Content": "2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 ."}
{"Instrument_Reference": "EXC 2006/5", "Title": "the Excise Act (Volume - excisable beverages) Determination 2006 (No. 1 )", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Rules > Alcohol > 2006", "Date_of_Issue": "30 June 2006", "Signatory": "Paul Dennis Southwell Acting Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2006L02171", "Registration_Date": "30 June 2006", "Body": "3. This determination commences on 1 July 2006.: Application 4. This determination applies to excisable beverages entered for home consumption on or after the date of commencement. Object 5. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume, weight or strength of alcohol in excisable goods. 6. These rules govern the measurement of volumes of excisable beverages and provide a means for working out the duty payable where there are variations in volume. Interpretation 7. In this determination: CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). excisable beverages refers to goods classified to item 1 or 2, or subitem 3.1, 3.2 or 3.10 of the Schedule to the Excise Tariff Act 1921 . bulk container means a container that has the capacity to have packaged in it more than 2 litres of liquid. container means any article capable of holding liquids. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). excisable beverages refers to goods classified to item 1 or 2, or subitem 3.1, 3.2 or 3.10 of the Schedule to the Excise Tariff Act 1921 . bulk container means a container that has the capacity to have packaged in it more than 2 litres of liquid. container means any article capable of holding liquids. Measuring and equipment 8. The volume of an excisable beverage must be measured using equipment which has been calibrated at intervals of one year or less against standard instruments certified by an independent authority approved by the National Association of Testing Authorities (NATA). 9. Accepted methods for the measurement of volume are: 9.1. by calibrated dip stick, tape or sight glass; 9.2. by weighing and using density tables; 9.3. by calibrated flow meter; or 9.4. any other method that consistently produces a similar result. 9.1. by calibrated dip stick, tape or sight glass; 9.2. by weighing and using density tables; 9.3. by calibrated flow meter; or 9.4. any other method that consistently produces a similar result. 10. Measurement of volume must be corrected to 20º Celsius in the following instances: 10.1. on receipt of bulk alcohol from any outside source; 10.2. before delivery of bulk alcohol to any outside destination; and 10.3. at the header tank or bottling tank immediately prior to packaging. 10.1. on receipt of bulk alcohol from any outside source; 10.2. before delivery of bulk alcohol to any outside destination; and 10.3. at the header tank or bottling tank immediately prior to packaging. Permitted variations 11. For excisable alcoholic beverages packaged in a bulk container : 11.1. if the volume of the contents is not nominated, the dutiable volume is the actual volume of the contents; 11.2. if the volume of the contents is nominated, and the actual volume of the contents does not exceed 101% of the nominated volume, the dutiable volume is the nominated volume; 11.3. if the volume of the contents is nominated and the actual volume of the contents exceeds 101% of the nominated volume, the dutiable volume is a volume equal to the nominated volume plus the volume by which the actual volume of the contents exceeds 101% of the nominated volume. 11.1. if the volume of the contents is not nominated, the dutiable volume is the actual volume of the contents; 11.2. if the volume of the contents is nominated, and the actual volume of the contents does not exceed 101% of the nominated volume, the dutiable volume is the nominated volume; 11.3. if the volume of the contents is nominated and the actual volume of the contents exceeds 101% of the nominated volume, the dutiable volume is a volume equal to the nominated volume plus the volume by which the actual volume of the contents exceeds 101% of the nominated volume. 12. For excisable alcoholic beverages packaged in other than a bulk container : 12.1. if the volume of the contents is not indicated on a label printed on or attached to the container (or otherwise indicated), the dutiable volume is the actual volume of the contents; 12.2. if the volume of the contents is indicated on a label printed on or attached to the container (or otherwise indicated) and the actual volume of the contents does not exceed 101.5% of the labelled (or otherwise indicated) volume, the dutiable volume is the labelled (or otherwise indicated) volume; 12.3. if the volume of the contents is indicated on a label printed on or attached to the container (or otherwise indicated), and the actual volume exceeds 101.5% of the labelled (or otherwise indicated) volume, the dutiable volume is a volume equal to the labelled (or otherwise indicated) volume plus the volume by which the actual volume of the contents exceeds 101.5% of the labelled (or otherwise indicated) volume. 12.1. if the volume of the contents is not indicated on a label printed on or attached to the container (or otherwise indicated), the dutiable volume is the actual volume of the contents; 12.2. if the volume of the contents is indicated on a label printed on or attached to the container (or otherwise indicated) and the actual volume of the contents does not exceed 101.5% of the labelled (or otherwise indicated) volume, the dutiable volume is the labelled (or otherwise indicated) volume; 12.3. if the volume of the contents is indicated on a label printed on or attached to the container (or otherwise indicated), and the actual volume exceeds 101.5% of the labelled (or otherwise indicated) volume, the dutiable volume is a volume equal to the labelled (or otherwise indicated) volume plus the volume by which the actual volume of the contents exceeds 101.5% of the labelled (or otherwise indicated) volume.", "Related_Explanatory_Statements": "EXC 2006/5 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20065/00001", "Unmatched_Content": "2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 ."}
{"Instrument_Reference": "EXC 2016/1", "Title": "the Excise (Mass of CNG) Determination 2016 (No. 1)", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Rules > Fuels > 2016", "Date_of_Issue": "17 February 2016", "Signatory": "Tim Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00131", "Registration_Date": "19 February 2016", "Body": "1. This determination may be cited as the Excise (Mass of CNG) Determination 2016 (No. 1).: Legislative Instrument 2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003. Commencement | 3. This determination commences on the day after it is registered.: Application 4. This determination applies to Compressed Natural Gas (CNG) classified to sub-item 10.19C of the Schedule to the Excise Tariff Act 1921 (the Schedule) that is delivered for home consumption pursuant to section 61C of the Excise Act on or after the date of commencement. Repealing of previous instrument 5. Excise (Mass of CNG) Determination 2015 (No. 1) - F2015L01733 registered on the 02/11/2015 is repealed on the commencement of this determination. Object 6. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume or weight of excisable goods. These rules govern the methods for calculating the mass of excisable CNG for the purposes of determining the amount of excise duty payable. These rules govern the methods for calculating the mass of excisable CNG for the purposes of determining the amount of excise duty payable. Interpretation 7. In this determination: accounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936, or another period approved in writing by the CEO. aggregated clearances means the mass of CNG delivered for home consumption by you in the accounting period from excise licensed establishments based on historical data, or the mass of CNG reasonably expected to be delivered for home consumption by you in an accounting period if no historical data is available. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). CNG means compressed natural gas. Excisable CNG means CNG classified to sub-item 10.19C of the Schedule. excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act. accounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936, or another period approved in writing by the CEO. aggregated clearances means the mass of CNG delivered for home consumption by you in the accounting period from excise licensed establishments based on historical data, or the mass of CNG reasonably expected to be delivered for home consumption by you in an accounting period if no historical data is available. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). CNG means compressed natural gas. Excisable CNG means CNG classified to sub-item 10.19C of the Schedule. excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act. Determining the mass of CNG 8. To determine the duty applicable to excisable CNG, the dutiable quantity must first be determined. For excisable CNG this is the mass in kilograms. In determining the mass of excisable CNG delivered into home consumption, the following methods are permissible: 9. Where a person's measuring equipment can differentiate quantities of excisable CNG from other quantities of CNG produced or natural gas used the person must, subject to paragraph 12, calculate the mass of excisable CNG delivered into home consumption using method 1, 2 or 3. Method 1 - If your measuring equipment measures goods in kilograms, you must use this figure. Method 2 - If your measuring equipment measures goods as energy (joules), you must convert to kilograms by either: (a) the use of the conversion factor stipulated in Section 24(3) of the Excise Regulation 2015 (Excise Regulation); or (b) the use of a conversion factor based on the composition of the gas by mole fraction using the method as described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition. Method 3 - If your measuring equipment measures goods in volume (cubic metres), you must calculate the mass of excisable CNG delivered into home consumption by either: (a) (i) converting from cubic metres (m3) to megajoules by using the heating value and any associated correction/pressure factors of the gas, as supplied by your gas distributor in your most recent tax invoice, or by applying an average heating value and an average of any associated correction/pressure factors of the gas, as supplied by your gas distributor, over an accounting period; and then (ii) converting the megajoule value to kilograms by employing the rate stipulated in Section 24(3) of the Excise Regulation; or (b) (i) correcting the volume of gas measured by you to standard referencing conditions (101.325 kPa and 288.15 K) using Australian Standard / International Organization for Standardization AS ISO 13443-2007, Natural gas - Standard reference conditions; and then (ii) applying the conversion factor based on the composition of the gas by mole fraction as per the method described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition. Method 1 - If your measuring equipment measures goods in kilograms, you must use this figure. Method 2 - If your measuring equipment measures goods as energy (joules), you must convert to kilograms by either: (a) the use of the conversion factor stipulated in Section 24(3) of the Excise Regulation 2015 (Excise Regulation); or (b) the use of a conversion factor based on the composition of the gas by mole fraction using the method as described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition. Method 3 - If your measuring equipment measures goods in volume (cubic metres), you must calculate the mass of excisable CNG delivered into home consumption by either: (a) (i) converting from cubic metres (m3) to megajoules by using the heating value and any associated correction/pressure factors of the gas, as supplied by your gas distributor in your most recent tax invoice, or by applying an average heating value and an average of any associated correction/pressure factors of the gas, as supplied by your gas distributor, over an accounting period; and then (ii) converting the megajoule value to kilograms by employing the rate stipulated in Section 24(3) of the Excise Regulation; or (b) (i) correcting the volume of gas measured by you to standard referencing conditions (101.325 kPa and 288.15 K) using Australian Standard / International Organization for Standardization AS ISO 13443-2007, Natural gas - Standard reference conditions; and then (ii) applying the conversion factor based on the composition of the gas by mole fraction as per the method described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition. (a) the use of the conversion factor stipulated in Section 24(3) of the Excise Regulation 2015 (Excise Regulation); or (b) the use of a conversion factor based on the composition of the gas by mole fraction using the method as described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition. (a) (i) converting from cubic metres (m3) to megajoules by using the heating value and any associated correction/pressure factors of the gas, as supplied by your gas distributor in your most recent tax invoice, or by applying an average heating value and an average of any associated correction/pressure factors of the gas, as supplied by your gas distributor, over an accounting period; and then (ii) converting the megajoule value to kilograms by employing the rate stipulated in Section 24(3) of the Excise Regulation; or (b) (i) correcting the volume of gas measured by you to standard referencing conditions (101.325 kPa and 288.15 K) using Australian Standard / International Organization for Standardization AS ISO 13443-2007, Natural gas - Standard reference conditions; and then (ii) applying the conversion factor based on the composition of the gas by mole fraction as per the method described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition. (i) converting from cubic metres (m3) to megajoules by using the heating value and any associated correction/pressure factors of the gas, as supplied by your gas distributor in your most recent tax invoice, or by applying an average heating value and an average of any associated correction/pressure factors of the gas, as supplied by your gas distributor, over an accounting period; and then (ii) converting the megajoule value to kilograms by employing the rate stipulated in Section 24(3) of the Excise Regulation; or (i) correcting the volume of gas measured by you to standard referencing conditions (101.325 kPa and 288.15 K) using Australian Standard / International Organization for Standardization AS ISO 13443-2007, Natural gas - Standard reference conditions; and then (ii) applying the conversion factor based on the composition of the gas by mole fraction as per the method described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition. 10. Where a person's measuring equipment cannot differentiate excisable quantities of CNG from other quantities of CNG produced or natural gas used and aggregated clearances of excisable CNG do not exceed 150,000 kilograms per accounting period, subject to paragraph 12, the following methods to calculate the mass of excisable CNG delivered into home consumption are permissible: Method 4 - a measured constructive method of apportionment using an appropriate reliable measure (or combination of reliable measures) may be used as the basis for calculating the quantity of excisable CNG. Method 5 - a measured deductive method of apportionment using an appropriate reliable measure (or combination of reliable measures) may be used as the basis for calculating the quantity of excisable CNG. Method 4 - a measured constructive method of apportionment using an appropriate reliable measure (or combination of reliable measures) may be used as the basis for calculating the quantity of excisable CNG. Method 5 - a measured deductive method of apportionment using an appropriate reliable measure (or combination of reliable measures) may be used as the basis for calculating the quantity of excisable CNG. 11. For methods 4 and 5, appropriate reliable measures that may be used as the basis for calculating quantities of excisable CNG include: • gas flow meter measuring equipment • a vehicle's odometer readings of kilometres actually travelled • route distances if a vehicle operates on fixed routes • kilowatt hours of electricity generated • hours of operation of vehicle or equipment, or • average hourly fuel consumption of vehicle or equipment • gas flow meter measuring equipment • a vehicle's odometer readings of kilometres actually travelled • route distances if a vehicle operates on fixed routes • kilowatt hours of electricity generated • hours of operation of vehicle or equipment, or • average hourly fuel consumption of vehicle or equipment 12. For the purposes of paragraph 9, a person may use the current version of the incorporated standards Australian Standard AS ISO 13443-2007 and the International Organization for Standardization ISO 6976-1995 as they exist at the time of commencement of this determination or any version that comes into existence thereafter. 13. A person must only use one Method for each excise licensed establishment for the duration of an accounting period unless authorised in writing by the CEO to do otherwise.", "Related_Explanatory_Statements": "EXC 2016/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument has been repealed by EXC 2016/9 - F2016L01522", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20161/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2016/2", "Title": "the Excise (Volume of LPG - Temperature and Pressure Correction) Determination 2016 (No. 1)", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Rules > Fuels > 2016", "Date_of_Issue": "17 February 2016", "Signatory": "Tim Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00130", "Registration_Date": "19 February 2016", "Body": "3. This determination commences on the day after it is registered.: Application 4. This determination applies to Liquefied Petroleum Gas (LPG) delivered for home consumption pursuant to section 61C of the Excise Act on or after the date of commencement. Repealing of previous instrument 5. Excise (Volume of LPG - Temperature and Pressure Correction) Determination 2015 (No. 1) - F2015L01745 registered on the 03/11/2015 is repealed on the commencement of this determination. Object 6. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume of excisable goods. 7. These rules govern the volume of LPG for the purposes of determining the amount of excise duty payable on LPG. Interpretation 8. In this determination: accounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936, or another period approved in writing by the CEO; aggregated clearances means the volume of LPG delivered for home consumption by you in the accounting period from excise licensed establishments based on historical data, or the volume of LPG reasonably expected to be delivered for home consumption by you in an accounting period if no historical data is available; CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act); excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act; LPG (or liquefied petroleum gas) means goods classified to sub-item 10.19A of the Schedule to the Excise Tariff Act 1921 (the Schedule); Transport LPG means LPG which is supplied or used in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine. accounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936, or another period approved in writing by the CEO; aggregated clearances means the volume of LPG delivered for home consumption by you in the accounting period from excise licensed establishments based on historical data, or the volume of LPG reasonably expected to be delivered for home consumption by you in an accounting period if no historical data is available; CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act); excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act; LPG (or liquefied petroleum gas) means goods classified to sub-item 10.19A of the Schedule to the Excise Tariff Act 1921 (the Schedule); Transport LPG means LPG which is supplied or used in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine. Determining the volume of LPG 9. In determining the volume of LPG (in litres) delivered into home consumption, the following methods are permissible subject to paragraphs 10, 11 and 12: Method 1 - Determining the volume of LPG in litres by use of a factor based on density. This method allows for the conversion from kilograms to litres of a quantity of LPG delivered for home consumption by either: (a) the use of a factor based on the measured density of the LPG at ambient temperature corrected to 15º Celsius using the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables for Light Hydrocarbon Liquids - Density Range 0.500 to 0.653 Kg/L at 15º C; or (b) the use of the conversion factor stipulated in Section 24(1) of the Excise Regulation 2015 (Excise Regulation). Method 2 - Determining the volume of LPG in litres at 15? Celsius by use of equilibrium vapour pressure and a temperature correction factor. Method 2 requires the use of the American Petroleum Institute (API) Manual of Petroleum Measurement Standards, Chapter 11.2.2M - Compressibility Factors for Hydrocarbons: 350-637 kg/m3 Density (15º C) and -46º C to 60º C Metering Temperature to correct the volume of LPG metered under operating pressure to the corresponding volume at the equilibrium vapour pressure for the metered temperature and the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables for Light Hydrocarbon Liquids - Density Range 0.500 to 0.653 Kg/L at 15º C, to correct the volume of the LPG to 15º Celsius. Method 3 - Determining the volume of LPG in litres at ambient temperature and operating pressure for aggregated clearances of transport LPG not exceeding 150,000 litres Method 1 - Determining the volume of LPG in litres by use of a factor based on density. This method allows for the conversion from kilograms to litres of a quantity of LPG delivered for home consumption by either: (a) the use of a factor based on the measured density of the LPG at ambient temperature corrected to 15º Celsius using the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables for Light Hydrocarbon Liquids - Density Range 0.500 to 0.653 Kg/L at 15º C; or (b) the use of the conversion factor stipulated in Section 24(1) of the Excise Regulation 2015 (Excise Regulation). Method 2 - Determining the volume of LPG in litres at 15? Celsius by use of equilibrium vapour pressure and a temperature correction factor. Method 2 requires the use of the American Petroleum Institute (API) Manual of Petroleum Measurement Standards, Chapter 11.2.2M - Compressibility Factors for Hydrocarbons: 350-637 kg/m3 Density (15º C) and -46º C to 60º C Metering Temperature to correct the volume of LPG metered under operating pressure to the corresponding volume at the equilibrium vapour pressure for the metered temperature and the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables for Light Hydrocarbon Liquids - Density Range 0.500 to 0.653 Kg/L at 15º C, to correct the volume of the LPG to 15º Celsius. Method 3 - Determining the volume of LPG in litres at ambient temperature and operating pressure for aggregated clearances of transport LPG not exceeding 150,000 litres (a) the use of a factor based on the measured density of the LPG at ambient temperature corrected to 15º Celsius using the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables for Light Hydrocarbon Liquids - Density Range 0.500 to 0.653 Kg/L at 15º C; or (b) the use of the conversion factor stipulated in Section 24(1) of the Excise Regulation 2015 (Excise Regulation). 10. A person who has aggregated clearances of transport LPG exceeding 150,000 litres per accounting period must use either Method 1 or 2 for determining the volume of their transport LPG. 11. A person who does not have aggregated clearances of transport LPG exceeding 150,000 litres per accounting period and does not have a requirement on their permission issued under section 61C of the Excise Act to use Method 1 or 2 to correct the volume of LPG delivered on all their clearances may use Method 1, 2 or 3 for determining the volume of LPG. 12. For the purposes of paragraph 9, a person may use the current version of the incorporated API Manual of Petroleum Measurement Standards and the ASTM Petroleum Measurement Tables for Light Hydrocarbon Liquids as they exist at the time of commencement of this determination or any version that comes into existence thereafter. 13. A person must use one Method for the duration of an accounting period as stipulated in Section 24(2) of the Excise Regulation, unless authorised in writing by the CEO to do otherwise.", "Related_Explanatory_Statements": "EXC 2016/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument has been repealed by EXC 2016/8 - F2016L01520", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20162/00001", "Unmatched_Content": "2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003."}
{"Instrument_Reference": "EXC 2016/3", "Title": "the Excise (Volume of Liquid Fuels - Temperature Correction) Determination 2016 (No. 1)", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Rules > Fuels > 2016", "Date_of_Issue": "17 February 2016", "Signatory": "Tim Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00133", "Registration_Date": "22 February 2016", "Body": "3. This determination commences on the day after it is registered.: Application 4. This determination applies to liquid fuel delivered for home consumption pursuant to section 61C of the Excise Act on or after the date of commencement. Repealing of existing determination 5. Excise (Volume of Liquid Fuels - Temperature Correction) Determination 2015 (No. 1) (FRLI No. F2015L01732) registered on the 02/11/2015 is repealed on the commencement of this determination. Object 6. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume of excisable goods including fuel. 7. These rules govern the volume of liquid fuel for the purposes of working out the amount of excise duty payable on such fuel. Interpretation 8. In this determination: accounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936, or another period approved in writing by the CEO; aggregated clearances means the volume of liquid transport fuels delivered for home consumption in the accounting period from a person's excise licensed establishments based on historical data, or the volume of liquid fuels reasonably expected to be delivered for home consumption in an accounting period if no historical data is available; biodiesel has the meaning given by subsection 3(1) of the Excise Tariff Act 1921; CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act); excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act; fuel ethanol means denatured ethanol for use as fuel in an internal combustion engine; liquid fuels means goods of a kind that fall within a classification in item 10 of the Schedule to the Excise Tariff Act 1921 (the Schedule) excluding goods classified to sub-items 10.19A, 10.19B and 10.19C; liquid transport fuels means gasoline (including that used in an aircraft), diesel, kerosene (for use in an aircraft), fuel oil, fuel ethanol, biodiesel and blends of gasoline or diesel; and volume correction factor (VCF) means a figure that is used to convert a volume taken at ambient temperature to a volume at 15º Celsius. accounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936, or another period approved in writing by the CEO; aggregated clearances means the volume of liquid transport fuels delivered for home consumption in the accounting period from a person's excise licensed establishments based on historical data, or the volume of liquid fuels reasonably expected to be delivered for home consumption in an accounting period if no historical data is available; biodiesel has the meaning given by subsection 3(1) of the Excise Tariff Act 1921; CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act); excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act; fuel ethanol means denatured ethanol for use as fuel in an internal combustion engine; liquid fuels means goods of a kind that fall within a classification in item 10 of the Schedule to the Excise Tariff Act 1921 (the Schedule) excluding goods classified to sub-items 10.19A, 10.19B and 10.19C; liquid transport fuels means gasoline (including that used in an aircraft), diesel, kerosene (for use in an aircraft), fuel oil, fuel ethanol, biodiesel and blends of gasoline or diesel; and volume correction factor (VCF) means a figure that is used to convert a volume taken at ambient temperature to a volume at 15º Celsius. Determining the volume of fuel 9. The volume of liquid fuel for working out the amount of excise duty payable must be determined at the time of delivery for home consumption using one of the permissible methods. 10. Permissible methods for determining the volume of fuel are: a. Method 1 - depending on the type of liquid fuel, the use of the appropriate temperature correcting method as set out in sub-paragraphs 11(a) or 11(b) below to convert the volume of the fuel to 15º Celsius; or b. Method 2 - measurement of volume at ambient temperature. a. Method 1 - depending on the type of liquid fuel, the use of the appropriate temperature correcting method as set out in sub-paragraphs 11(a) or 11(b) below to convert the volume of the fuel to 15º Celsius; or b. Method 2 - measurement of volume at ambient temperature. 11. For the purposes of sub-paragraph 10(a), the appropriate temperature correcting method depends on the type of liquid fuel as follows: a. For fuels classified to sub-items 10.5, 10.6, 10.7, 10.10, 10.12, 10.17, 10.18, 10.21 and 10.30 of the Schedule - the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel to 15° Celsius; or b. For fuel classifiable to sub-item 10.20 of the Schedule, i. the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel ethanol to 15° Celsius wherein the density of the fuel ethanol is taken to be 785 kg/m3 at 15°C; or ii. the use of the Practical Alcohol Tables, to covert the volume of the fuel ethanol to 20° Celsius and then multiplying the result with a conversion factor of 0.995 to convert the volume of fuel from 20° Celsius to 15° Celsius. a. For fuels classified to sub-items 10.5, 10.6, 10.7, 10.10, 10.12, 10.17, 10.18, 10.21 and 10.30 of the Schedule - the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel to 15° Celsius; or b. For fuel classifiable to sub-item 10.20 of the Schedule, i. the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel ethanol to 15° Celsius wherein the density of the fuel ethanol is taken to be 785 kg/m3 at 15°C; or ii. the use of the Practical Alcohol Tables, to covert the volume of the fuel ethanol to 20° Celsius and then multiplying the result with a conversion factor of 0.995 to convert the volume of fuel from 20° Celsius to 15° Celsius. i. the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel ethanol to 15° Celsius wherein the density of the fuel ethanol is taken to be 785 kg/m3 at 15°C; or ii. the use of the Practical Alcohol Tables, to covert the volume of the fuel ethanol to 20° Celsius and then multiplying the result with a conversion factor of 0.995 to convert the volume of fuel from 20° Celsius to 15° Celsius. 12. A person who has aggregated clearances of liquid transport fuels exceeding 50,000 litres per accounting period must use Method 1 for all fuel other than fuel to which Excise (Volume - recycled waste oil) Determination 2006 (No. 2) (or any subsequent Determination that replaces it) applies. 13. A person who does not have aggregated clearances of liquid transport fuels exceeding 50,000 litres per accounting period and does not have a requirement on their periodic settlement permission to correct to 15º Celsius on all their liquid fuel clearances may use either Method 1 or 2 for all liquid fuel. 14. For the purposes of paragraph 11, a person may use the current version of the incorporated ASTM Petroleum Measurement Tables Volume Correction Factors and the Practical Alcohol Tables as they exist at the time of commencement of this determination or any version that comes into existence thereafter. 15. A person must use one Method for the duration of an accounting period, unless authorised in writing by the CEO to do otherwise.", "Related_Explanatory_Statements": "EXC 2016/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument has been repealed by EXC 2016/7 - F2016L01519", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20163/00001", "Unmatched_Content": "2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003."}
{"Instrument_Reference": "EXC 2015/1", "Title": "the Excise (Volume of Liquid Fuels - Temperature Correction) Determination 2015 (No. 1)", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Rules > Fuels > 2015", "Date_of_Issue": "19 October 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01732", "Registration_Date": "2 November 2015", "Body": "3. This determination commences on the day after it is registered.: Application 4. This determination applies to liquid fuel delivered for home consumption pursuant to section 61C of the Excise Act on or after the date of commencement. Repealing of existing determination 5. Excise (Volume of Liquid Fuels - Temperature Correction) Determination 2011 (No. 1) ( FRLI No. F2011L02373 ) registered on the 15/11/2001 is repealed on the commencement of this determination. Object 6. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume of excisable goods including fuel. 7. These rules govern the volume of liquid fuel for the purposes of working out the amount of excise duty payable on such fuel. Interpretation 8. In this determination: accounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936, or another period approved in writing by the CEO; aggregated clearances means the volume of liquid transport fuels delivered for home consumption in the accounting period from a person's excise licensed establishments based on historical data, or the volume of liquid fuels reasonably expected to be delivered for home consumption in an accounting period if no historical data is available; biodiesel has the meaning given by subsection 3(1) of the Excise Tariff Act 1921; CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act); excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act; fuel ethanol means denatured ethanol for use as fuel in an internal combustion engine; liquid fuels means goods of a kind that fall within a classification in item 10 of the Schedule to the Excise Tariff Act 1921 (the Schedule) excluding goods classified to sub-items 10.19A, 10.19B and 10.19C; liquid transport fuels means gasoline (including that used in an aircraft), diesel, kerosene (for use in an aircraft), fuel oil, fuel ethanol, biodiesel and blends of gasoline or diesel; and volume correction factor (VCF) means a figure that is used to convert a volume taken at ambient temperature to a volume at 15º Celsius. Determining the volume of fuel 9. The volume of liquid fuel for working out the amount of excise duty payable must be determined at the time of delivery for home consumption using one of the permissible methods. 10. Permissible methods for determining the volume of fuel are: a. Method 1 - depending on the type of liquid fuel, the use of the appropriate temperature correcting method as set out in sub-paragraphs 11(a) or 11(b) below to convert the volume of the fuel to 15º Celsius; or b. Method 2 - measurement of volume at ambient temperature. a. Method 1 - depending on the type of liquid fuel, the use of the appropriate temperature correcting method as set out in sub-paragraphs 11(a) or 11(b) below to convert the volume of the fuel to 15º Celsius; or b. Method 2 - measurement of volume at ambient temperature. 11. For the purposes of sub-paragraph 10(a), the appropriate temperature correcting method depends on the type of liquid fuel as follows: a. For fuels classified to sub-items 10.5, 10.6, 10.7, 10.10, 10.12, 10.17, 10.18, 10.21 and 10.30 of the Schedule - the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel to 15° Celsius; or b. For fuel classifiable to sub-item 10.20 of the Schedule, i. the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel ethanol to 15° Celsius wherein the density of the fuel ethanol is taken to be 785 kg/m3 at 15°C; or ii. the use of the Practical Alcohol Tables, to covert the volume of the fuel ethanol to 20° Celsius and then multiplying the result with a conversion factor of 0.995 to convert the volume of fuel from 20° Celsius to 15° Celsius. a. For fuels classified to sub-items 10.5, 10.6, 10.7, 10.10, 10.12, 10.17, 10.18, 10.21 and 10.30 of the Schedule - the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel to 15° Celsius; or b. For fuel classifiable to sub-item 10.20 of the Schedule, i. the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel ethanol to 15° Celsius wherein the density of the fuel ethanol is taken to be 785 kg/m3 at 15°C; or ii. the use of the Practical Alcohol Tables, to covert the volume of the fuel ethanol to 20° Celsius and then multiplying the result with a conversion factor of 0.995 to convert the volume of fuel from 20° Celsius to 15° Celsius. i. the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel ethanol to 15° Celsius wherein the density of the fuel ethanol is taken to be 785 kg/m3 at 15°C; or ii. the use of the Practical Alcohol Tables, to covert the volume of the fuel ethanol to 20° Celsius and then multiplying the result with a conversion factor of 0.995 to convert the volume of fuel from 20° Celsius to 15° Celsius. 12. A person who has aggregated clearances of liquid transport fuels exceeding 50,000 litres per accounting period must use Method 1 for all fuel other than fuel to which Excise (Volume - recycled waste oil) Determination 2006 (No. 2) (or any subsequent Determination that replaces it) applies. 13. A person who does not have aggregated clearances of liquid transport fuels exceeding 50,000 litres per accounting period and does not have a requirement on their periodic settlement permission to correct to 15º Celsius on all their liquid fuel clearances may use either Method 1 or 2 for all liquid fuel. 14. A person must use one Method for the duration of an accounting period, unless authorised in writing by the CEO to do otherwise.", "Related_Explanatory_Statements": "EXC 2015/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20151/00001", "Unmatched_Content": "2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003."}
{"Instrument_Reference": "EXC 2015/2", "Title": "the Excise (Volume of LPG - Temperature and Pressure Correction) Determination 2015 (No. 1)", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Rules > Fuels > 2015", "Date_of_Issue": "19 October 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01745", "Registration_Date": "3 November 2015", "Body": "3. This determination commences on the day after it is registered.: Application 4. This determination applies to Liquefied Petroleum Gas (LPG) delivered for home consumption pursuant to section 61C of the Excise Act on or after the date of commencement. Repealing of previous instrument 5. Excise (Volume of LPG - Temperature and Pressure Correction) Determination 2011 (No. 1) - F2011L02378 registered on the 17/11/2011 is repealed on the commencement of this determination. Object 6. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume of excisable goods. 7. These rules govern the volume of LPG for the purposes of determining the amount of excise duty payable on LPG. Interpretation 8. In this determination: accounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936, or another period approved in writing by the CEO; aggregated clearances means the volume of LPG delivered for home consumption by you in the accounting period from excise licensed establishments based on historical data, or the volume of LPG reasonably expected to be delivered for home consumption by you in an accounting period if no historical data is available; CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act); excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act; LPG (or liquefied petroleum gas) means goods classified to sub-item 10.19A of the Schedule to the Excise Tariff Act 1921 (the Schedule); Transport LPG means LPG which is supplied or used in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine. Determining the volume of LPG 9. In determining the volume of LPG (in litres) delivered into home consumption, the following methods are permissible subject to paragraphs 10, 11 and 12: Method 1 - Determining the volume of LPG in litres by use of a factor based on density. This method allows for the conversion from kilograms to litres of a quantity of LPG delivered for home consumption by either: (a) the use of a factor based on the measured density of the LPG at ambient temperature corrected to 15º Celsius using the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables for Light Hydrocarbon Liquids - Density Range 0.500 to 0.653 Kg/L at 15° C; or (b) the use of the conversion factor stipulated in Section 24(1) of the Excise Regulation 2015 (Excise Regulation). Method 2 - Determining the volume of LPG in litres at 15° Celsius by use of equilibrium vapour pressure and a temperature correction factor. Method 2 requires the use of the American Petroleum Institute (API) Manual of Petroleum Measurement Standards, Chapter 11.2.2M - Compressibility Factors for Hydrocarbons: 350-637 kg/m 3 Density (15° C) and -46° C to 60° C Metering Temperature to correct the volume of LPG metered under operating pressure to the corresponding volume at the equilibrium vapour pressure for the metered temperature and the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables for Light Hydrocarbon Liquids - Density Range 0.500 to 0.653 Kg/L at 15° C, to correct the volume of the LPG to 15° Celsius. Method 3 - Determining the volume of LPG in litres at ambient temperature and operating pressure for aggregated clearances of transport LPG not exceeding 150,000 litres (a) the use of a factor based on the measured density of the LPG at ambient temperature corrected to 15º Celsius using the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables for Light Hydrocarbon Liquids - Density Range 0.500 to 0.653 Kg/L at 15° C; or (b) the use of the conversion factor stipulated in Section 24(1) of the Excise Regulation 2015 (Excise Regulation). 10. A person who has aggregated clearances of transport LPG exceeding 150,000 litres per accounting period must use either Method 1 or 2 for determining the volume of their transport LPG. 11. A person who does not have aggregated clearances of transport LPG exceeding 150,000 litres per accounting period and does not have a requirement on their permission issued under section 61C of the Excise Act to use Method 1 or 2 to correct the volume of LPG delivered on all their clearances may use Method 1, 2 or 3 for determining the volume of LPG. 12. A person must use one Method for the duration of an accounting period as stipulated in Section 24(2) of the Excise Regulation, unless authorised in writing by the CEO to do otherwise.", "Related_Explanatory_Statements": "EXC 2015/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20152/00001", "Unmatched_Content": "2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003."}
{"Instrument_Reference": "EXC 2015/3", "Title": "the Excise (Mass of CNG) Determination 2015 (No. 1) ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Rules > Fuels > 2015", "Date_of_Issue": "15 October 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01733", "Registration_Date": "2 November 2015", "Body": "1. This determination may be cited as the Excise (Mass of CNG) Determination 2015 (No. 1) .: Legislative Instrument 2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 . Commencement | 3. This determination commences on the day after it is registered.: Application 4. This determination applies to Compressed Natural Gas (CNG) classified to sub-item 10.19C of the Schedule to the Excise Tariff Act 1921 (the Schedule) that is delivered for home consumption pursuant to section 61C of the Excise Act on or after the date of commencement. Repealing of previous instrument 5. Excise (Mass of CNG) Determination 2012 (No. 1) - F2012L01048 registered on the 21/05/2012 is repealed on the commencement of this determination. Object 6. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume or weight of excisable goods. These rules govern the methods for calculating the mass of excisable CNG for the purposes of determining the amount of excise duty payable. Interpretation 7. In this determination: accounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936 , or another period approved in writing by the CEO. aggregated clearances means the mass of CNG delivered for home consumption by you in the accounting period from excise licensed establishments based on historical data, or the mass of CNG reasonably expected to be delivered for home consumption by you in an accounting period if no historical data is available. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). CNG means compressed natural gas. Excisable CNG means CNG classified to sub-item 10.19C of the Schedule. excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act. accounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936 , or another period approved in writing by the CEO. aggregated clearances means the mass of CNG delivered for home consumption by you in the accounting period from excise licensed establishments based on historical data, or the mass of CNG reasonably expected to be delivered for home consumption by you in an accounting period if no historical data is available. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). CNG means compressed natural gas. Excisable CNG means CNG classified to sub-item 10.19C of the Schedule. excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act. Determining the mass of CNG 8. To determine the duty applicable to excisable CNG, the dutiable quantity must first be determined. For excisable CNG this is the mass in kilograms. In determining the mass of excisable CNG delivered into home consumption, the following methods are permissible: 9. Where a person's measuring equipment can differentiate quantities of excisable CNG from other quantities of CNG produced or natural gas used the person must, subject to paragraph 12, calculate the mass of excisable CNG delivered into home consumption using method 1,2 or 3. Method 1 - If your measuring equipment measures goods in kilograms, you must use this figure. Method 2 - If your measuring equipment measures goods as energy (joules), you must convert to kilograms by either: (a) the use of the conversion factor stipulated in Section 24(3) of the Excise Regulation 2015 (Excise Regulation; or (b) the use of a conversion factor based on the composition of the gas by mole fraction using the method as described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition . Method 3 - If your measuring equipment measures goods in volume (cubic metres), you must calculate the mass of excisable CNG delivered into home consumption by either: (a) (i) converting from cubic metres (m 3 ) to megajoules by using the heating value and any associated correction/pressure factors of the gas, as supplied by your gas distributor in your most recent tax invoice, or by applying an average heating value and an average of any associated correction/pressure factors of the gas, as supplied by your gas distributor, over an accounting period; and then (ii) converting the megajoule value to kilograms by employing the rate stipulated in Section 24(3) of the Excise Regulation; or (b) (i) correcting the volume of gas measured by you to standard referencing conditions (101.325 kPa and 288.15 K) using Australian Standard / International Organization for Standardization AS ISO 13443-2007, Natural gas - Standard reference conditions ; and then (ii) applying the conversion factor based on the composition of the gas by mole fraction as per the method described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition . Method 1 - If your measuring equipment measures goods in kilograms, you must use this figure. Method 2 - If your measuring equipment measures goods as energy (joules), you must convert to kilograms by either: (a) the use of the conversion factor stipulated in Section 24(3) of the Excise Regulation 2015 (Excise Regulation; or (b) the use of a conversion factor based on the composition of the gas by mole fraction using the method as described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition . Method 3 - If your measuring equipment measures goods in volume (cubic metres), you must calculate the mass of excisable CNG delivered into home consumption by either: (a) (i) converting from cubic metres (m 3 ) to megajoules by using the heating value and any associated correction/pressure factors of the gas, as supplied by your gas distributor in your most recent tax invoice, or by applying an average heating value and an average of any associated correction/pressure factors of the gas, as supplied by your gas distributor, over an accounting period; and then (ii) converting the megajoule value to kilograms by employing the rate stipulated in Section 24(3) of the Excise Regulation; or (b) (i) correcting the volume of gas measured by you to standard referencing conditions (101.325 kPa and 288.15 K) using Australian Standard / International Organization for Standardization AS ISO 13443-2007, Natural gas - Standard reference conditions ; and then (ii) applying the conversion factor based on the composition of the gas by mole fraction as per the method described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition . (a) the use of the conversion factor stipulated in Section 24(3) of the Excise Regulation 2015 (Excise Regulation; or (b) the use of a conversion factor based on the composition of the gas by mole fraction using the method as described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition . (a) (i) converting from cubic metres (m 3 ) to megajoules by using the heating value and any associated correction/pressure factors of the gas, as supplied by your gas distributor in your most recent tax invoice, or by applying an average heating value and an average of any associated correction/pressure factors of the gas, as supplied by your gas distributor, over an accounting period; and then (ii) converting the megajoule value to kilograms by employing the rate stipulated in Section 24(3) of the Excise Regulation; or (b) (i) correcting the volume of gas measured by you to standard referencing conditions (101.325 kPa and 288.15 K) using Australian Standard / International Organization for Standardization AS ISO 13443-2007, Natural gas - Standard reference conditions ; and then (ii) applying the conversion factor based on the composition of the gas by mole fraction as per the method described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition . (i) converting from cubic metres (m 3 ) to megajoules by using the heating value and any associated correction/pressure factors of the gas, as supplied by your gas distributor in your most recent tax invoice, or by applying an average heating value and an average of any associated correction/pressure factors of the gas, as supplied by your gas distributor, over an accounting period; and then (ii) converting the megajoule value to kilograms by employing the rate stipulated in Section 24(3) of the Excise Regulation; or (i) correcting the volume of gas measured by you to standard referencing conditions (101.325 kPa and 288.15 K) using Australian Standard / International Organization for Standardization AS ISO 13443-2007, Natural gas - Standard reference conditions ; and then (ii) applying the conversion factor based on the composition of the gas by mole fraction as per the method described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition . 10. Where a person's measuring equipment cannot differentiate excisable quantities of CNG from other quantities of CNG produced or natural gas used and aggregated clearances of excisable CNG do not exceed 150,000 kilograms per accounting period, subject to paragraph 12, the following methods to calculate the mass of excisable CNG delivered into home consumption are permissible: Method 4 - a measured constructive method of apportionment using an appropriate reliable measure (or combination of reliable measures) may be used as the basis for calculating the quantity of excisable CNG. Method 5 - a measured deductive method of apportionment using an appropriate reliable measure (or combination of reliable measures) may be used as the basis for calculating the quantity of excisable CNG. Method 4 - a measured constructive method of apportionment using an appropriate reliable measure (or combination of reliable measures) may be used as the basis for calculating the quantity of excisable CNG. Method 5 - a measured deductive method of apportionment using an appropriate reliable measure (or combination of reliable measures) may be used as the basis for calculating the quantity of excisable CNG. 11. For methods 4 and 5, appropriate reliable measures that may be used as the basis for calculating quantities of excisable CNG include: • gas flow meter measuring equipment • a vehicle's odometer readings of kilometres actually travelled • route distances if a vehicle operates on fixed routes • kilowatt hours of electricity generated • hours of operation of vehicle or equipment, or • average hourly fuel consumption of vehicle or equipment • gas flow meter measuring equipment • a vehicle's odometer readings of kilometres actually travelled • route distances if a vehicle operates on fixed routes • kilowatt hours of electricity generated • hours of operation of vehicle or equipment, or • average hourly fuel consumption of vehicle or equipment 12. A person must only use one Method for each excise licensed establishment for the duration of an accounting period unless authorised in writing by the CEO to do otherwise.", "Related_Explanatory_Statements": "EXC 2015/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20153/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2014/1", "Title": "the Excise (Blending exemptions) Determination 2014 (No. 1) ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Determination of circumstances for the purposes of subsection 77H(3) of the Excise Act 1901", "Topic_Category": "Repealed or archived > Excise > Rules > Fuels > 2014", "Date_of_Issue": "6 June 2014", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2014L00704", "Registration_Date": "13 June 2014", "Body": "1. This determination may be cited as the Excise (Blending exemptions) Determination 2014 (No. 1) .: Legislative instrument 2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 . Commencement | 3. This determination commences on 1 July 2014.: Application | 4. This determination applies to circumstances that occur on or after the date of commencement.: Revocation of previous instrument 5. Excise (Blending exemptions) Determination 2014 (No. 2) - F2012L01262, registered on the 20/06/2012 is revoked on the commencement of this determination. Object 6. Under subsection 77H(4) of the Excise Act the CEO may determine circumstances in which the product of the blending of 1 or more eligible goods (with or without other substances) is excluded from goods covered by paragraph 10(g) of the Schedule to the Excise Tariff Act 1921 (the Schedule). 7. This means that, whilst duty may be payable on one or more of its components, the product itself is not an excisable good subject to duty. Interpretation CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). eligible goods means goods covered by item 10 paragraphs (a), (b), (c), (d), (da), (db), (dc), (e) or (f) of the Schedule. Blending circumstances 8. Goods that are the product of the blending of 1 or more eligible goods (with or without other substances) are taken not to be goods covered by paragraph 10(g) of the Schedule in these circumstances: (a) oil and gasoline are blended for use as two stroke gasoline where duty has been paid on the oil at the rate specified in item 15 of the Schedule and on the gasoline at the rate specified in subitem 10.5; (b) an incidental blend occurs where eligible goods are placed in a tank containing remnants of eligible goods or another substance; (c) diesel or biodiesel on which duty has been paid is blended with stabilised crude petroleum oil not covered by paragraph 10(a) of the Schedule; [1] (d) eligible goods on which duty has been paid are blended with a dye; (e) eligible goods on which duty has been paid are blended with prepared additives that: (i) are packaged into packages of not more than 10 litres capacity, and (ii) enhance the performance of an internal combustion engine or assist in its maintenance, and (iii) are not methanol or eligible goods (or their imported equivalents); and packaged into packages of not more than 10 litres capacity; (f) eligible goods on which duty has been paid are blended with prepared additives that: (i) are not packaged into packages of 10 litres capacity or less, and (ii) enhance the performance of an internal combustion engine or assist in its maintenance, and (iii) are not methanol or eligible goods (or their imported equivalents), and (iv) where the total amount of all prepared additives in the resultant blend does not exceed 0.5 % v/v; (g) goods that are the product of the blending of amounts of liquefied petroleum gas (LPG) without other substances if the following apply: (i) any applicable excise duty or an excise equivalent duty of Customs that is payable on each quantity of the LPG has been paid; and (ii) the blending occurs: (a) in a container that is capable of containing not more than 210 kilograms of LPG; or (b) in a tank at residential premises and the resultant blend is not for use in carrying on an enterprise; or (c) in a tank that is for use in a system for supplying LPG to at least 2 residential premises (whether or not the system also supplies fuel to premises other than residential premises) and (iii) the tank in which the blending occurs is not for use in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine. For the purposes of (iii), the term motor vehicle does not include a vehicle that is designed merely to move goods with a forklift and is for use primarily off public roads, or a vehicle of a kind prescribed by the regulations for the purposes of paragraph 41-10(4)(b) of the Fuel Tax Act 2006 . (a) oil and gasoline are blended for use as two stroke gasoline where duty has been paid on the oil at the rate specified in item 15 of the Schedule and on the gasoline at the rate specified in subitem 10.5; (b) an incidental blend occurs where eligible goods are placed in a tank containing remnants of eligible goods or another substance; (c) diesel or biodiesel on which duty has been paid is blended with stabilised crude petroleum oil not covered by paragraph 10(a) of the Schedule; [1] (d) eligible goods on which duty has been paid are blended with a dye; (e) eligible goods on which duty has been paid are blended with prepared additives that: (i) are packaged into packages of not more than 10 litres capacity, and (ii) enhance the performance of an internal combustion engine or assist in its maintenance, and (iii) are not methanol or eligible goods (or their imported equivalents); and packaged into packages of not more than 10 litres capacity; (f) eligible goods on which duty has been paid are blended with prepared additives that: (i) are not packaged into packages of 10 litres capacity or less, and (ii) enhance the performance of an internal combustion engine or assist in its maintenance, and (iii) are not methanol or eligible goods (or their imported equivalents), and (iv) where the total amount of all prepared additives in the resultant blend does not exceed 0.5 % v/v; (g) goods that are the product of the blending of amounts of liquefied petroleum gas (LPG) without other substances if the following apply: (i) any applicable excise duty or an excise equivalent duty of Customs that is payable on each quantity of the LPG has been paid; and (ii) the blending occurs: (a) in a container that is capable of containing not more than 210 kilograms of LPG; or (b) in a tank at residential premises and the resultant blend is not for use in carrying on an enterprise; or (c) in a tank that is for use in a system for supplying LPG to at least 2 residential premises (whether or not the system also supplies fuel to premises other than residential premises) and (iii) the tank in which the blending occurs is not for use in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine. For the purposes of (iii), the term motor vehicle does not include a vehicle that is designed merely to move goods with a forklift and is for use primarily off public roads, or a vehicle of a kind prescribed by the regulations for the purposes of paragraph 41-10(4)(b) of the Fuel Tax Act 2006 . (i) are packaged into packages of not more than 10 litres capacity, and (ii) enhance the performance of an internal combustion engine or assist in its maintenance, and (iii) are not methanol or eligible goods (or their imported equivalents); (i) are not packaged into packages of 10 litres capacity or less, and (ii) enhance the performance of an internal combustion engine or assist in its maintenance, and (iii) are not methanol or eligible goods (or their imported equivalents), and (iv) where the total amount of all prepared additives in the resultant blend does not exceed 0.5 % v/v; (i) any applicable excise duty or an excise equivalent duty of Customs that is payable on each quantity of the LPG has been paid; and (ii) the blending occurs: (a) in a container that is capable of containing not more than 210 kilograms of LPG; or (b) in a tank at residential premises and the resultant blend is not for use in carrying on an enterprise; or (c) in a tank that is for use in a system for supplying LPG to at least 2 residential premises (whether or not the system also supplies fuel to premises other than residential premises) and (iii) the tank in which the blending occurs is not for use in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine. (a) in a container that is capable of containing not more than 210 kilograms of LPG; or (b) in a tank at residential premises and the resultant blend is not for use in carrying on an enterprise; or (c) in a tank that is for use in a system for supplying LPG to at least 2 residential premises (whether or not the system also supplies fuel to premises other than residential premises)", "Related_Explanatory_Statements": "[1] | EXC 2014/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20141/00001", "Unmatched_Content": "[1] Paragraph 10(a) of the Schedule does not cover stabilised crude petroleum oil for use (i) in the recovery, production, pipeline transportation or refining of petroleum condensate or stabilised crude petroleum oil, and (ii) as feedstock at a factory specified in a licence granted under Part IV of the Excise Act. Such stabilised crude petroleum oil is not excisable under item 10."}
{"Instrument_Reference": "EXC 2012/2", "Title": "the Excise (Mass of CNG) Determination 2012 (No. 1) ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Rules > Fuels > 2012", "Date_of_Issue": "15 May 2012", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2012L01048", "Registration_Date": "21 May 2012", "Body": "1. This determination may be cited as the Excise (Mass of CNG) Determination 2012 (No. 1) .: Legislative Instrument 2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 . Commencement | 3. This determination commences on 1 June 2012.: Application 4. This determination applies to Compressed Natural Gas (CNG) classified to sub-item 10.19C of the Schedule to the Excise Tariff Act 1921 (the Schedule) that is delivered for home consumption pursuant to section 61C of the Excise Act on or after the date of commencement. Object 5. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume or weight of excisable goods. These rules govern the methods for calculating the mass of excisable CNG for the purposes of determining the amount of excise duty payable. Interpretation 6. In this determination: accounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936 , or another period approved in writing by the CEO. aggregated clearances means the mass of CNG delivered for home consumption by you in the accounting period from excise licensed establishments based on historical data, or the mass of CNG reasonably expected to be delivered for home consumption by you in an accounting period if no historical data is available. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). CNG means compressed natural gas. Excisable CNG means CNG classified to sub-item 10.19C of the Schedule. excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act. accounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936 , or another period approved in writing by the CEO. aggregated clearances means the mass of CNG delivered for home consumption by you in the accounting period from excise licensed establishments based on historical data, or the mass of CNG reasonably expected to be delivered for home consumption by you in an accounting period if no historical data is available. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). CNG means compressed natural gas. Excisable CNG means CNG classified to sub-item 10.19C of the Schedule. excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act. Determining the mass of CNG 7. To determine the duty applicable to excisable CNG, the dutiable quantity must first be determined. For excisable CNG this is the mass in kilograms. In determining the mass of excisable CNG delivered into home consumption, the following methods are permissible: 8. Where a person's measuring equipment can differentiate quantities of excisable CNG from other quantities of CNG produced or natural gas used the person must, subject to paragraph 11, calculate the mass of excisable CNG delivered into home consumption. Method 1 - If your measuring equipment measures goods in kilograms, you must use this figure. Method 2 - If your measuring equipment measures goods as energy (joules), you must convert to kilograms by either: (a) the use of the conversion factor stipulated in Regulation 49AAC(3) of the Excise Regulations 1925; or (b) the use of a conversion factor based on the composition of the gas by mole fraction using the method as described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition . Method 3 - If your measuring equipment measures goods in volume (cubic metres), you must calculate the mass of excisable CNG delivered into home consumption by either: (a) (i) converting from cubic metres (m 3 ) to megajoules by using the heating value and any associated correction/pressure factors of the gas, as supplied by your gas distributor in your most recent tax invoice, or by applying an average heating value and an average of any associated correction/pressure factors of the gas, as supplied by your gas distributor, over an accounting period; and then (ii) converting the megajoule value to kilograms by employing the rate stipulated in Regulation 49AAC(3) of the Excise Regulations 1925; or (b) (i) correcting the volume of gas measured by you to standard referencing conditions (101.325 kPa and 288.15 K) using Australian Standard / International Organization for Standardization AS ISO 13443-2007, Natural gas - Standard reference conditions ; and then (ii) applying the conversion factor based on the composition of the gas by mole fraction as per the method described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition . Method 1 - If your measuring equipment measures goods in kilograms, you must use this figure. Method 2 - If your measuring equipment measures goods as energy (joules), you must convert to kilograms by either: (a) the use of the conversion factor stipulated in Regulation 49AAC(3) of the Excise Regulations 1925; or (b) the use of a conversion factor based on the composition of the gas by mole fraction using the method as described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition . Method 3 - If your measuring equipment measures goods in volume (cubic metres), you must calculate the mass of excisable CNG delivered into home consumption by either: (a) (i) converting from cubic metres (m 3 ) to megajoules by using the heating value and any associated correction/pressure factors of the gas, as supplied by your gas distributor in your most recent tax invoice, or by applying an average heating value and an average of any associated correction/pressure factors of the gas, as supplied by your gas distributor, over an accounting period; and then (ii) converting the megajoule value to kilograms by employing the rate stipulated in Regulation 49AAC(3) of the Excise Regulations 1925; or (b) (i) correcting the volume of gas measured by you to standard referencing conditions (101.325 kPa and 288.15 K) using Australian Standard / International Organization for Standardization AS ISO 13443-2007, Natural gas - Standard reference conditions ; and then (ii) applying the conversion factor based on the composition of the gas by mole fraction as per the method described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition . (a) the use of the conversion factor stipulated in Regulation 49AAC(3) of the Excise Regulations 1925; or (b) the use of a conversion factor based on the composition of the gas by mole fraction using the method as described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition . (a) (i) converting from cubic metres (m 3 ) to megajoules by using the heating value and any associated correction/pressure factors of the gas, as supplied by your gas distributor in your most recent tax invoice, or by applying an average heating value and an average of any associated correction/pressure factors of the gas, as supplied by your gas distributor, over an accounting period; and then (ii) converting the megajoule value to kilograms by employing the rate stipulated in Regulation 49AAC(3) of the Excise Regulations 1925; or (b) (i) correcting the volume of gas measured by you to standard referencing conditions (101.325 kPa and 288.15 K) using Australian Standard / International Organization for Standardization AS ISO 13443-2007, Natural gas - Standard reference conditions ; and then (ii) applying the conversion factor based on the composition of the gas by mole fraction as per the method described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition . (i) converting from cubic metres (m 3 ) to megajoules by using the heating value and any associated correction/pressure factors of the gas, as supplied by your gas distributor in your most recent tax invoice, or by applying an average heating value and an average of any associated correction/pressure factors of the gas, as supplied by your gas distributor, over an accounting period; and then (ii) converting the megajoule value to kilograms by employing the rate stipulated in Regulation 49AAC(3) of the Excise Regulations 1925; or (i) correcting the volume of gas measured by you to standard referencing conditions (101.325 kPa and 288.15 K) using Australian Standard / International Organization for Standardization AS ISO 13443-2007, Natural gas - Standard reference conditions ; and then (ii) applying the conversion factor based on the composition of the gas by mole fraction as per the method described in the International Organization for Standardization ISO 6976-1995, Natural gas - Calculation of calorific values, density and Wobbe index from composition . 9. Where a person's measuring equipment cannot differentiate excisable quantities of CNG from other quantities of CNG produced or natural gas used and aggregated clearances of excisable CNG do not exceed 150,000 kilograms per accounting period, subject to paragraph 11, the following methods to calculate the mass of excisable CNG delivered into home consumption are permissible: Method 4 - a measured constructive method of apportionment using an appropriate reliable measure (or combination of reliable measures) may be used as the basis for calculating the quantity of excisable CNG. Method 5 - a measured deductive method of apportionment using an appropriate reliable measure (or combination of reliable measures) may be used as the basis for calculating the quantity of excisable CNG. Method 4 - a measured constructive method of apportionment using an appropriate reliable measure (or combination of reliable measures) may be used as the basis for calculating the quantity of excisable CNG. Method 5 - a measured deductive method of apportionment using an appropriate reliable measure (or combination of reliable measures) may be used as the basis for calculating the quantity of excisable CNG. 10. For methods 4 and 5, appropriate reliable measures that may be used as the basis for calculating quantities of excisable CNG include: • gas flow meter measuring equipment • a vehicle's odometer readings of kilometres actually travelled • route distances if a vehicle operates on fixed routes • kilowatt hours of electricity generated • hours of operation of vehicle or equipment, or • average hourly fuel consumption of vehicle or equipment • gas flow meter measuring equipment • a vehicle's odometer readings of kilometres actually travelled • route distances if a vehicle operates on fixed routes • kilowatt hours of electricity generated • hours of operation of vehicle or equipment, or • average hourly fuel consumption of vehicle or equipment 11. A person must only use one Method for each excise licensed establishment for the duration of an accounting period unless authorised in writing by the CEO to do otherwise.", "Related_Explanatory_Statements": "EXC 2012/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20122/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2012/3", "Title": "the Excise (Blending exemptions) Determination 2012 (No. 2) ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Determination of circumstances for the purposes of subsection 77H(3) of the Excise Act 1901", "Topic_Category": "Repealed or archived > Excise > Rules > Fuels > 2012", "Date_of_Issue": "15 June 2012", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2012L01262", "Registration_Date": "20 June 2012", "Body": "1. This determination may be cited as the Excise (Blending exemptions) Determination 2012 (No. 2) .: Legislative instrument 2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 . Commencement | 3. This determination commences on 1 July 2012.: Application | 4. This determination applies to circumstances that occur on or after the date of commencement.: Revocation of previous instrument 5. Excise (Blending exemptions) Determination 2012 (No. 1) - F2012L00913, registered on the 23/04/2012 is revoked on the commencement of this determination. Object 6. Under subsection 77H(4) of the Excise Act the CEO may determine circumstances in which the product of the blending of 1 or more eligible goods (with or without other substances) is excluded from goods covered by paragraph 10(g) of the Schedule to the Excise Tariff Act 1921 (the Schedule). 7. This means that, whilst duty may be payable on one or more of its components, the product itself is not an excisable good subject to duty. Interpretation CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). eligible goods means goods covered by item 10 paragraphs (a), (b), (c), (d), (da), (db), (dc), (e) or (f) of the Schedule. Blending circumstances 8. Goods that are the product of the blending of 1 or more eligible goods (with or without other substances) are taken not to be goods covered by paragraph 10(g) of the Schedule in these circumstances: (a) oil and gasoline are blended for use as two stroke gasoline where duty has been paid on the oil at the rate specified in item 15 of the Schedule and on the gasoline at the rate specified in subitem 10.5; (b) an incidental blend occurs where eligible goods are placed in a tank containing remnants of eligible goods or another substance; (c) diesel or biodiesel on which duty has been paid is blended with stabilised crude petroleum oil not covered by paragraph 10(a) of the Schedule; [1] (d) eligible goods on which duty has been paid are blended with a dye; (e) eligible goods on which duty has been paid are blended with prepared additives that: (i) enhance the performance of an internal combustion engine or assist in its maintenance, and (ii) are not methanol or eligible goods (or their imported equivalents), and packaged into packages of not more than 10 litres capacity; (f) eligible goods on which duty has been paid are blended with one or more of the following additives, being additives that are packaged into packages of at least 10 litres capacity: (i) Cougar Oils Turbojet Multi-functional Fuel Treatment; (ii) Dipetane; (iii) Pro-Ma DT5 Plus Concentrated Diesel Treatment; (iv) Pro-Ma DT5 Plus Concentrated Petrol Treatment; (v) Wynn's EDT Enviro Diesel Treatment. (g) goods that are the product of the blending of amounts of liquefied petroleum gas (LPG) without other substances if the following apply: (i) any applicable excise duty or an excise equivalent duty of Customs that is payable on each quantity of the LPG has been paid; and (ii) the blending occurs: (a) in a container that is capable of containing not more than 210 kilograms of LPG; or (b) in a tank at residential premises and the resultant blend is not for use in carrying on an enterprise; or (c) in a tank that is for use in a system for supplying LPG to at least 2 residential premises (whether or not the system also supplies fuel to premises other than residential premises) and (iii) the tank in which the blending occurs is not for use in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine. For the purposes of (iii), the term motor vehicle does not include a vehicle that is designed merely to move goods with a forklift and is for use primarily off public roads, or a vehicle of a kind prescribed by the regulations for the purposes of paragraph 41-10(4)(b) of the Fuel Tax Act 2006 . (a) oil and gasoline are blended for use as two stroke gasoline where duty has been paid on the oil at the rate specified in item 15 of the Schedule and on the gasoline at the rate specified in subitem 10.5; (b) an incidental blend occurs where eligible goods are placed in a tank containing remnants of eligible goods or another substance; (c) diesel or biodiesel on which duty has been paid is blended with stabilised crude petroleum oil not covered by paragraph 10(a) of the Schedule; [1] (d) eligible goods on which duty has been paid are blended with a dye; (e) eligible goods on which duty has been paid are blended with prepared additives that: (i) enhance the performance of an internal combustion engine or assist in its maintenance, and (ii) are not methanol or eligible goods (or their imported equivalents), and packaged into packages of not more than 10 litres capacity; (f) eligible goods on which duty has been paid are blended with one or more of the following additives, being additives that are packaged into packages of at least 10 litres capacity: (i) Cougar Oils Turbojet Multi-functional Fuel Treatment; (ii) Dipetane; (iii) Pro-Ma DT5 Plus Concentrated Diesel Treatment; (iv) Pro-Ma DT5 Plus Concentrated Petrol Treatment; (v) Wynn's EDT Enviro Diesel Treatment. (g) goods that are the product of the blending of amounts of liquefied petroleum gas (LPG) without other substances if the following apply: (i) any applicable excise duty or an excise equivalent duty of Customs that is payable on each quantity of the LPG has been paid; and (ii) the blending occurs: (a) in a container that is capable of containing not more than 210 kilograms of LPG; or (b) in a tank at residential premises and the resultant blend is not for use in carrying on an enterprise; or (c) in a tank that is for use in a system for supplying LPG to at least 2 residential premises (whether or not the system also supplies fuel to premises other than residential premises) and (iii) the tank in which the blending occurs is not for use in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine. For the purposes of (iii), the term motor vehicle does not include a vehicle that is designed merely to move goods with a forklift and is for use primarily off public roads, or a vehicle of a kind prescribed by the regulations for the purposes of paragraph 41-10(4)(b) of the Fuel Tax Act 2006 . (i) enhance the performance of an internal combustion engine or assist in its maintenance, and (ii) are not methanol or eligible goods (or their imported equivalents), (i) Cougar Oils Turbojet Multi-functional Fuel Treatment; (ii) Dipetane; (iii) Pro-Ma DT5 Plus Concentrated Diesel Treatment; (iv) Pro-Ma DT5 Plus Concentrated Petrol Treatment; (v) Wynn's EDT Enviro Diesel Treatment. (i) any applicable excise duty or an excise equivalent duty of Customs that is payable on each quantity of the LPG has been paid; and (ii) the blending occurs: (a) in a container that is capable of containing not more than 210 kilograms of LPG; or (b) in a tank at residential premises and the resultant blend is not for use in carrying on an enterprise; or (c) in a tank that is for use in a system for supplying LPG to at least 2 residential premises (whether or not the system also supplies fuel to premises other than residential premises) and (iii) the tank in which the blending occurs is not for use in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine. (a) in a container that is capable of containing not more than 210 kilograms of LPG; or (b) in a tank at residential premises and the resultant blend is not for use in carrying on an enterprise; or (c) in a tank that is for use in a system for supplying LPG to at least 2 residential premises (whether or not the system also supplies fuel to premises other than residential premises)", "Related_Explanatory_Statements": "[1] | EXC 2012/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20123/00001", "Unmatched_Content": "[1] Paragraph 10(a) of the Schedule does not cover stabilised crude petroleum oil for use (i) in the recovery, production, pipeline transportation or refining of petroleum condensate or stabilised crude petroleum oil, and (ii) as feedstock at a factory specified in a licence granted under Part IV of the Excise Act. Such stabilised crude petroleum oil is not excisable under item 10."}
{"Instrument_Reference": "EXC 2012/5", "Title": "the Excise (Volume - residual oil) Determination 2012 (No. 1) ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Rules > Fuels > 2012", "Date_of_Issue": "4 December 2012", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2012L02350", "Registration_Date": "7 December 2012", "Body": "3. This determination commences on 10 December 2012.: Application 4. This determination applies to residual oil classified to sub-item 10.28 of the Schedule to the Excise Tariff Act 1921 (the Schedule) that is delivered for home consumption pursuant to section 61C of the Excise Act on or after the date of commencement. Object 5. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume or weight of excisable goods. 6. These rules govern the measurement of volume, for Excise purposes, of residual oil, produced and consumed within an excise licensed establishment, in the course of refining petroleum condensate or stabilised crude petroleum oil. Interpretation 7. In this determination: CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act 1901 . residual oil means a liquid hydrocarbon product comprising heavy hydrocarbons obtained from the remnants of the distillation of petroleum based oils (including cracked petroleum based oils) or their synthetic equivalents, where the heavy hydrocarbon remnants have an initial boiling point greater than or equal to 320 °C at atmospheric pressure. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act 1901 . residual oil means a liquid hydrocarbon product comprising heavy hydrocarbons obtained from the remnants of the distillation of petroleum based oils (including cracked petroleum based oils) or their synthetic equivalents, where the heavy hydrocarbon remnants have an initial boiling point greater than or equal to 320 °C at atmospheric pressure. Measuring and equipment 8 An entity that both produces and consumes residual oil within an excise licensed establishment, in the course of refining petroleum condensate or stabilised crude petroleum oil, may measure the volume of the residual oil used by means of: (i) a formula that determines the volume of output by reference to historical data from similar feedstock, which is corrected to 15 degrees Celsius using the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII ; or (ii) any other similar method which provides a fair and reasonable reflection of the volume of output. (i) a formula that determines the volume of output by reference to historical data from similar feedstock, which is corrected to 15 degrees Celsius using the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII ; or (ii) any other similar method which provides a fair and reasonable reflection of the volume of output.", "Related_Explanatory_Statements": "EXC 2012/5 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20125/00001", "Unmatched_Content": "2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 ."}
{"Instrument_Reference": "EXC 2011/1", "Title": "the Excise (Volume of Liquid Fuels - Temperature Correction) Determination 2011 (No. 1) ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Rules > Fuels > 2011", "Date_of_Issue": "3 November 2011", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2011L02373", "Registration_Date": "15 November 2011", "Body": "4. This determination commences on 1 December 2011.: Application 5. This determination applies to liquid fuel delivered for home consumption pursuant to section 61C of the Excise Act on or after the date of commencement. Object 6. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume of excisable goods including fuel. 7. These rules govern the volume of liquid fuel for the purposes of working out the amount of excise duty payable on such fuel. Interpretation 8. In this determination: accounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936 , or another period approved in writing by the CEO; aggregated clearances means the volume of liquid transport fuels delivered for home consumption in the accounting period from a person's excise licensed establishments based on historical data, or the volume of liquid fuels reasonably expected to be delivered for home consumption in an accounting period if no historical data is available; biodiesel means fuel that is manufactured by chemically altering vegetable oils or animal fats (including recycled oils from these sources) to form mono-alkyl esters; CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act); excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act; fuel ethanol means denatured ethanol for use as fuel in an internal combustion engine; liquid fuels means goods of a kind that fall within a classification in item 10 of the Schedule to the Excise Tariff Act 1921 (the Schedule) excluding goods classified to sub-items 10.19A, 10.19B and 10.19C; liquid transport fuels means gasoline (including that used in an aircraft), diesel, kerosene (for use in an aircraft), fuel oil, fuel ethanol, biodiesel and blends of gasoline or diesel; and volume correction factor (VCF) means a figure that is used to convert a volume taken at ambient temperature to a volume at 15° Celsius. Determining the volume of fuel 9. The volume of liquid fuel for working out the amount of excise duty payable must be determined at the time of delivery for home consumption using one of the permissible methods. 10. Permissible methods for determining the volume of fuel are: a. Method 1 - depending on the type of liquid fuel, the use of the appropriate temperature correcting method as set out in sub-paragraphs 11(a) or 11(b) below to convert the volume of the fuel to 15° Celsius; or b. Method 2 - measurement of volume at ambient temperature. a. Method 1 - depending on the type of liquid fuel, the use of the appropriate temperature correcting method as set out in sub-paragraphs 11(a) or 11(b) below to convert the volume of the fuel to 15° Celsius; or b. Method 2 - measurement of volume at ambient temperature. 11. For the purposes of sub-paragraph 10(a), the appropriate temperature correcting method depends on the type of liquid fuel as follows: a. For fuels classified to sub-items 10.5, 10.6, 10.7, 10.10, 10.11, 10.12, 10.17, 10.18, 10.21 and 10.30 of the Schedule - the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII , to convert the volume of the fuel to 15° Celsius; or b. For fuel classifiable to sub-item 10.20 of the Schedule, i. the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII , to convert the volume of the fuel ethanol to 15° Celsius wherein the density of the fuel ethanol is taken to be 785 kg/m 3 at 15°C; or ii. the use of the Practical Alcohol Tables , to covert the volume of the fuel ethanol to 20° Celsius and then multiplying the result with a conversion factor of 0.995 to convert the volume of fuel from 20° Celsius to 15° Celsius. a. For fuels classified to sub-items 10.5, 10.6, 10.7, 10.10, 10.11, 10.12, 10.17, 10.18, 10.21 and 10.30 of the Schedule - the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII , to convert the volume of the fuel to 15° Celsius; or b. For fuel classifiable to sub-item 10.20 of the Schedule, i. the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII , to convert the volume of the fuel ethanol to 15° Celsius wherein the density of the fuel ethanol is taken to be 785 kg/m 3 at 15°C; or ii. the use of the Practical Alcohol Tables , to covert the volume of the fuel ethanol to 20° Celsius and then multiplying the result with a conversion factor of 0.995 to convert the volume of fuel from 20° Celsius to 15° Celsius. i. the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII , to convert the volume of the fuel ethanol to 15° Celsius wherein the density of the fuel ethanol is taken to be 785 kg/m 3 at 15°C; or ii. the use of the Practical Alcohol Tables , to covert the volume of the fuel ethanol to 20° Celsius and then multiplying the result with a conversion factor of 0.995 to convert the volume of fuel from 20° Celsius to 15° Celsius. 12. A person who has aggregated clearances of liquid transport fuels exceeding 50,000 litres per accounting period must use Method 1 for all fuel other than fuel to which Excise (Volume - recycled waste oil) Determination 2006 (No. 2) applies. 13. A person who does not have aggregated clearances of liquid transport fuels exceeding 50,000 litres per accounting period and does not have a requirement on their periodic settlement permission to correct to 15° Celsius on all their liquid fuel clearances may use either Method 1 or 2 for all liquid fuel. 14. A person must use one Method for the duration of an accounting period, unless authorised in writing by the CEO to do otherwise.", "Related_Explanatory_Statements": "EXC 2011/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20111/00001", "Unmatched_Content": "Revocation of existing determination: 1. Excise (Volume of Fuels - Temperature Correction) Determination 2009 (No. 1) (FRLI No. F2009L02547) is revoked. | 3. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 ."}
{"Instrument_Reference": "EXC 2011/2", "Title": "the Excise (Volume of LPG - Temperature and Pressure Correction) Determination 2011 (No. 1) ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Rules > Fuels > 2011", "Date_of_Issue": "11 November 2011", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2011L02378", "Registration_Date": "17 November 2011", "Body": "3. This determination commences on 1 December 2011.: Application 4. This determination applies to Liquefied Petroleum Gas (LPG) delivered for home consumption pursuant to section 61C of the Excise Act on or after the date of commencement. Object 5. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume of excisable goods. 6. These rules govern the volume of LPG for the purposes of determining the amount of excise duty payable on LPG. Interpretation 7. In this determination: accounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936 , or another period approved in writing by the CEO; aggregated clearances means the volume of LPG delivered for home consumption by you in the accounting period from excise licensed establishments based on historical data, or the volume of LPG reasonably expected to be delivered for home consumption by you in an accounting period if no historical data is available; CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act); excise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act; LPG (or liquefied petroleum gas) means goods classified to sub-item 10.19A of the Schedule to the Excise Tariff Act 1921 (the Schedule); Transport LPG means LPG which is supplied or used in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine. Determining the volume of LPG 8. In determining the volume of LPG (in litres) delivered into home consumption, the following methods are permissible subject to paragraphs 9, 10 and 11: Method 1 - Determining the volume of LPG in litres by use of a factor based on density. This method allows for the conversion from kilograms to litres of a quantity of LPG delivered for home consumption by either: (a) the use of a factor based on the measured density of the LPG at ambient temperature corrected to 15° Celsius using the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables for Light Hydrocarbon Liquids - Density Range 0.500 to 0.653 Kg/L at 15° C ; or (b) the use of the conversion factor stipulated in Regulation 49AAC (1) of the Excise Regulations 1925. Method 2 - Determining the volume of LPG in litres at 15° Celsius by use of equilibrium vapour pressure and a temperature correction factor. Method 2 requires the use of the American Petroleum Institute (API) Manual of Petroleum Measurement Standards, Chapter 11.2.2M - Compressibility Factors for Hydrocarbons: 350-637 kg/m 3 Density (15° C) and -46° C to 60° C Metering Temperature to correct the volume of LPG metered under operating pressure to the corresponding volume at the equilibrium vapour pressure for the metered temperature and the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables for Light Hydrocarbon Liquids - Density Range 0.500 to 0.653 Kg/L at 15° C , to correct the volume of the LPG to 15° Celsius. Method 3 - Determining the volume of LPG in litres at ambient temperature and operating pressure for aggregated clearances of transport LPG not exceeding 150,000 litres (a) the use of a factor based on the measured density of the LPG at ambient temperature corrected to 15° Celsius using the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables for Light Hydrocarbon Liquids - Density Range 0.500 to 0.653 Kg/L at 15° C ; or (b) the use of the conversion factor stipulated in Regulation 49AAC (1) of the Excise Regulations 1925. 9. A person who has aggregated clearances of transport LPG exceeding 150,000 litres per accounting period must use either Method 1 or 2 for determining the volume of their transport LPG. 10. A person who does not have aggregated clearances of transport LPG exceeding 150,000 litres per accounting period and does not have a requirement on their permission issued under section 61C of the Excise Act to use Method 1 or 2 to correct the volume of LPG delivered on all their clearances may use Method 1, 2 or 3 for determining the volume of LPG. 11. A person must use one Method for the duration of an accounting period as stipulated in Regulation 49AAC (2) of the Excise Regulations 1925, unless authorised in writing by the CEO to do otherwise.", "Related_Explanatory_Statements": "EXC 2011/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20112/00001", "Unmatched_Content": "2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 ."}
{"Instrument_Reference": "EXC 2006/4", "Title": "the Excise (Blending exemptions) Determination 2006 (No. 1 )", "Enabling_Act": "Excise Act 1901", "Document_Type": "Determination of circumstances for the purposes of subsection 77H(3) of the Excise Act 1901", "Topic_Category": "Repealed or archived > Excise > Rules > Fuels > 2006", "Date_of_Issue": "30 June 2006", "Signatory": "Paul Dennis Southwell Acting Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2006L02163", "Registration_Date": "30 June 2006", "Body": "1. This determination may be cited as the Excise (Blending exemptions) Determination 2006 (No. 1 ).: Legislative instrument 2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 . Commencement | 3. This determination commences on 1 July 2006.: Application | 4. This determination applies to circumstances that occur on or after the date of commencement.: Object 5. Under subsection 77H(4) the CEO may determine circumstances in which the product of the blending of 1 or more eligible goods (with or without other substances) is excluded from goods covered by item 10 paragraph (g) of the Schedule to the Excise Tariff Act 1921 (the Schedule). 6. This means that, whilst duty may be payable on one or more of its components, the product itself is not an excisable good subject to duty. Interpretation CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). eligible goods means goods covered by paragraph item 10 paragraphs (a), (b), (c), (d), (e) or (f) of the Schedule. eligible goods means goods covered by paragraph item 10 paragraphs (a), (b), (c), (d), (e) or (f) of the Schedule. Blending circumstances 7. Goods that are the product of the blending of 1 or more eligible goods (with or without other substances) are taken not to be goods covered by paragraph item 10 paragraph (g) of the Schedule in these circumstances: (a) oil and gasoline are blended for use as two stroke gasoline where duty has been paid on the oil at the rate specified in item 15 of the Schedule and on the gasoline at the rate specified in subitem 10.5; (b) an incidental blend occurs where eligible goods are placed in a tank containing remnants of eligible goods or another substance; (c) diesel or biodiesel on which duty has been paid is blended with stabilised crude petroleum oil not covered by item 10 paragraph (a) of the Schedule [1] ; (d) eligible goods on which duty has been paid are blended with a dye; (e) eligible goods on which duty has been paid are blended with prepared additives that: (i) enhance the performance of an internal combustion engine or assist in its maintenance, and (ii) are not methanol or eligible goods (or their imported equivalents), and packaged into packages of not more than 10 litres capacity; (f) eligible goods on which duty has been paid are blended with one or more of the following additives, being additives that are packaged into packages of at least 10 litres capacity: (i) Cougar Oils Turbojet Multi-functional Fuel Treatment; (ii) Dipetane; (iii) Pro-Ma DT5 Plus Concentrated Diesel Treatment; (iv) Pro-Ma DT5 Plus Concentrated Petrol Treatment; (v) Wynn's EDT Enviro Diesel Treatment. (a) oil and gasoline are blended for use as two stroke gasoline where duty has been paid on the oil at the rate specified in item 15 of the Schedule and on the gasoline at the rate specified in subitem 10.5; (b) an incidental blend occurs where eligible goods are placed in a tank containing remnants of eligible goods or another substance; (c) diesel or biodiesel on which duty has been paid is blended with stabilised crude petroleum oil not covered by item 10 paragraph (a) of the Schedule [1] ; (d) eligible goods on which duty has been paid are blended with a dye; (e) eligible goods on which duty has been paid are blended with prepared additives that: (i) enhance the performance of an internal combustion engine or assist in its maintenance, and (ii) are not methanol or eligible goods (or their imported equivalents), and packaged into packages of not more than 10 litres capacity; (f) eligible goods on which duty has been paid are blended with one or more of the following additives, being additives that are packaged into packages of at least 10 litres capacity: (i) Cougar Oils Turbojet Multi-functional Fuel Treatment; (ii) Dipetane; (iii) Pro-Ma DT5 Plus Concentrated Diesel Treatment; (iv) Pro-Ma DT5 Plus Concentrated Petrol Treatment; (v) Wynn's EDT Enviro Diesel Treatment. (i) enhance the performance of an internal combustion engine or assist in its maintenance, and (ii) are not methanol or eligible goods (or their imported equivalents), (i) Cougar Oils Turbojet Multi-functional Fuel Treatment; (ii) Dipetane; (iii) Pro-Ma DT5 Plus Concentrated Diesel Treatment; (iv) Pro-Ma DT5 Plus Concentrated Petrol Treatment; (v) Wynn's EDT Enviro Diesel Treatment.", "Related_Explanatory_Statements": "[1] | EXC 2006/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20064/00001", "Unmatched_Content": "[1] Paragraph 10(a) of the Schedule does not cover stabilised crude petroleum oil for use (i) in the recovery, production, pipeline transportation or refining of petroleum condensate or stabilised crude petroleum oil, or (ii) as feedstock at a factory specified in a licence granted under Part IV of the Excise Act. Such stabilised crude petroleum oil is not excisable."}
{"Instrument_Reference": "EXC 2006/9", "Title": "the Excise (Volume-recycled waste oil) Determination 2006 (No. 2) ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Rules > Fuels > 2006", "Date_of_Issue": "30 June 2006", "Signatory": "Paul Dennis Southwell Acting Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2006L02173", "Registration_Date": "30 June 2006", "Body": "3. This determination commences on 1 July 2006.: Application 4. This determination applies to recycled waste oil entered for home consumption on or after the date of commencement. Object 5. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume of excisable goods. 6. These rules govern the measurement of volume, for Excise purposes, of recycled waste oil produced and consumed by an oil recycler in the course or furtherance of carrying on its enterprise. Interpretation 7. In this determination: CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). in the course or furtherance of carrying on an enterprise has the same meaning as that expression when used in the A New Tax System (Australian Business Number) Act 1999 . oil recycler means a person who engages in the 'recycling of oils' as defined in subsection 6(1) of the Product Stewardship (Oil) Act 2000 . recycled waste oil has a meaning consistent with related terms in subsection 6(1) of the Product Stewardship (Oil) Act 2000 . CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). in the course or furtherance of carrying on an enterprise has the same meaning as that expression when used in the A New Tax System (Australian Business Number) Act 1999 . oil recycler means a person who engages in the 'recycling of oils' as defined in subsection 6(1) of the Product Stewardship (Oil) Act 2000 . recycled waste oil has a meaning consistent with related terms in subsection 6(1) of the Product Stewardship (Oil) Act 2000 . Measuring and equipment 8. The instruments and processes used to measure the volume of recycled waste oil must produce a true measurement of the volume of the recycled waste oil. 9. An oil recycler who uses the recycled waste oil in the course or furtherance of carrying on an enterprise may measure the volume of the recycled waste oil by means of: • a properly calibrated flow meter; • a formula that determines the volume of output by reference to historical data from similar feedstock; or • any other similarly accurate method. • a properly calibrated flow meter; • a formula that determines the volume of output by reference to historical data from similar feedstock; or • any other similarly accurate method.", "Related_Explanatory_Statements": "EXC 2006/9 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20069/00001", "Unmatched_Content": "2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 ."}
{"Instrument_Reference": "EXC 2014/2", "Title": "known as the Excise (Concessional spirits - class of persons) Determination 2014 (No.1)", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Spirits > 2014", "Date_of_Issue": "26 November 2014", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2014L01667", "Registration_Date": "10 December 2014", "Body": "1. Name of Determination: This determination is known as the Excise (Concessional spirits - class of persons) Determination 2014 (No.1). | 2. Commencement: This determination commences on the day after registration. | 3. Application: This determination applies to spirit delivered for home consumption on or after the date of commencement. | 4. Repeal of previous instruments: The following determinations are repealed on the commencement of this determination: • Excise (Class of persons - educational institutions) Determination 2006 (No. 1) - F2006L02174 - registered on 30/06/2006 • Excise (Class of persons - government institutions) Determination 2006 (No.2) - F2006L02175 - registered on 30/06/2006 • Excise (Class of persons - medical institutions) Determination 2006 (No. 3) - F2006L02177- registered on 30/06/2006 • Excise (Class of persons - health care practitioners) Determination 2006 (No. 4) - F2006L02179 - registered on 30/06/2006 • Excise (Class of persons - veterinary practitioners) Determination 2006 (No. 5) - F2006L02181 - registered on 30/06/2006 • Excise (Class of persons - educational institutions) Determination 2006 (No. 1) - F2006L02174 - registered on 30/06/2006 • Excise (Class of persons - government institutions) Determination 2006 (No.2) - F2006L02175 - registered on 30/06/2006 • Excise (Class of persons - medical institutions) Determination 2006 (No. 3) - F2006L02177- registered on 30/06/2006 • Excise (Class of persons - health care practitioners) Determination 2006 (No. 4) - F2006L02179 - registered on 30/06/2006 • Excise (Class of persons - veterinary practitioners) Determination 2006 (No. 5) - F2006L02181 - registered on 30/06/2006 | 5. Determination: Under subsection 77FE(1) of the Excise Act 1901 (Excise Act), the CEO may determine a class of persons for the purposes of subitem 3.6 of the Schedule to the Excise Tariff Act 1921 (the Excise tariff). The following constitute a class of persons for the purposes of subitem 3.6 of the Excise tariff: • Health care practitioners • Veterinary practitioners • Medical institutions • Government institutions • Educational institutions • Health care practitioners • Veterinary practitioners • Medical institutions • Government institutions • Educational institutions Members of the class of persons specified may take delivery of a volume of spirit necessary to meet their industrial, manufacturing, scientific, medical, veterinary or educational needs. | 6. Definitions: In this determination, CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). education course has the same meaning as in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 . educational institution means an institution that conducts an education course. government institution has the same meaning as 'government related entity' as defined in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 . health care practitioner means: • a doctor, dentist, pharmacist, registered nurse or any other health care practitioner registered under the law of a State or Territory; or • an acupuncturist, herbalist, homeopath or naturopath or other health practitioner exempt from the operation of Part 3-3 of the Therapeutic Goods Act 1989 . health facility means a health, aged care or other facility that employs at least one health care practitioner in their capacity as a health care practitioner. • hospital means an institution primarily engaged in the provision of medical and surgical services on an inpatient basis under the supervision of qualified doctors and a 24-hour nursing service. institute of medical research means a body whose principal activity is 'medical research' as defined in section 4 of the National Health and Medical Research Council Act 1992 and is: • established by or under statute; • accredited by the National Health and Medical Research Council (NHMRC); or • affiliated with an Australian university or a hospital. medical institution means: • a hospital; or • a health facility; or • an institute of medical research. veterinary practitioner means a veterinary practitioner registered under the law of a State or Territory. • a doctor, dentist, pharmacist, registered nurse or any other health care practitioner registered under the law of a State or Territory; or • an acupuncturist, herbalist, homeopath or naturopath or other health practitioner exempt from the operation of Part 3-3 of the Therapeutic Goods Act 1989 . • hospital means an institution primarily engaged in the provision of medical and surgical services on an inpatient basis under the supervision of qualified doctors and a 24-hour nursing service. • established by or under statute; • accredited by the National Health and Medical Research Council (NHMRC); or • affiliated with an Australian university or a hospital. • a hospital; or • a health facility; or • an institute of medical research.", "Related_Explanatory_Statements": "EXC 2014/2 - Explanatory statement | EXC 2014/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20142/00001", "Unmatched_Content": "Other References: Excise (Class of persons - educational institutions) Determination 2006 (No. 1) Excise (Class of persons - government institutions) Determination 2006 (No.2) Excise (Class of persons - medical institutions) Determination 2006 (No. 3) Excise (Class of persons - health care practitioners) Determination 2006 (No. 4) Excise (Class of persons - veterinary practitioners) Determination 2006 (No. 5)"}
{"Instrument_Reference": "EXC 2010/1", "Title": "the Excise (Spirit blending exemptions) Determination 2010 (No.1) ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Spirits > 2010", "Date_of_Issue": "31 March 2010", "Signatory": "Tim Dyce Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2010L00823", "Registration_Date": "12 April 2010", "Body": "4. This determination applies to circumstances that occur on or after the date of commencement.: Object 5. Under subsection 77FM(3) of the Excise Act, the CEO may determine that spirit blending to produce spirit is taken not to constitute the manufacture of that spirit if the blending occurred in certain specified circumstances. 6. By setting out in this determination the circumstances in which spirit blending to produce spirit is not the manufacture of that spirit for the purposes of the Excise Act, this ensures such spirit blending will not fall into the excise system and its regulatory requirements. Interpretation 7. In this determination: CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). Spirit means goods described in item 3 of the Schedule to the Excise Tariff Act 1921 (Tariff Act). Schedule means the Schedule to the Excise Tariff Act 1921 . Blending circumstances 8. Spirit blending to produce spirit is taken not to constitute the manufacture of a spirit described by item 3 of the Schedule in the following circumstances: (a) the incidental blending that occurs where spirit, whether previously entered for home consumption or not, is placed in a vessel or container with remnants of a spirit or another substance. (b) the blending of spirit that has been previously entered for home consumption under sub-items 3.5, 3.6 and 3.7 of the Schedule with like spirit also previously entered for home consumption or another substance by a person who has approval under the Excise Act to use that spirit. (c) the blending of denatured spirit that has been previously entered for home consumption under sub-item 3.8 of the Schedule with like spirit also previously entered for home consumption or another substance by an end user. (d) the blending of spirit that has been previously entered for home consumption with like spirit also previously entered for home consumption, where: • no skill, knowledge or judgment was used in the blending process; and • the product of the blending is not different from its inputs in any way (for example, colour, taste or percentage of alcohol by volume). (a) the incidental blending that occurs where spirit, whether previously entered for home consumption or not, is placed in a vessel or container with remnants of a spirit or another substance. (b) the blending of spirit that has been previously entered for home consumption under sub-items 3.5, 3.6 and 3.7 of the Schedule with like spirit also previously entered for home consumption or another substance by a person who has approval under the Excise Act to use that spirit. (c) the blending of denatured spirit that has been previously entered for home consumption under sub-item 3.8 of the Schedule with like spirit also previously entered for home consumption or another substance by an end user. (d) the blending of spirit that has been previously entered for home consumption with like spirit also previously entered for home consumption, where: • no skill, knowledge or judgment was used in the blending process; and • the product of the blending is not different from its inputs in any way (for example, colour, taste or percentage of alcohol by volume). • no skill, knowledge or judgment was used in the blending process; and • the product of the blending is not different from its inputs in any way (for example, colour, taste or percentage of alcohol by volume).", "Related_Explanatory_Statements": "EXC 2010/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20101/00001", "Unmatched_Content": "2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003. | 3. This determination is taken to have commenced on the day Schedule 6 to the Tax Laws Amendment (2009 Measures No. 6) Act 2010 commences."}
{"Instrument_Reference": "EXC 2006/1", "Title": "the Excise (Denatured spirits) Determination 2006 (No. 1 )", "Enabling_Act": "Excise Act 19015", "Document_Type": "Formulas for denatured spirits for the purposes of subitem 3.8 of the Schedule to the Excise Tariff Act 1921", "Topic_Category": "Repealed or archived > Excise > Spirits > 2006", "Date_of_Issue": "30 June 2006", "Signatory": "Paul Dennis Southwell Acting Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2006L02159", "Registration_Date": "30 June 2006", "Body": "1. This determination may be cited as the Excise (Denatured spirits) Determination 2006 (No. 1 ).: Legislative instrument 2. The determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 . Commencement | 3. The determination has effect from 1 July 2006.: Application 4. This determination applies to denatured spirits delivered for home consumption on or after 1 July 2006. Object 5. Under section 77FG of the Excise Act, the CEO may determine a formula for the denaturing of spirits for the purposes of subitem 3.8 of the Schedule to the Excise Tariff Act 1921 . 6. Denatured spirits are delivered into home consumption under subitem 3.8 at the free rate of duty and pass out of the CEO's control. Interpretation 7. In this determination: CAS registry number refers to the unique number allocated to the chemical substance in the registry of the Chemical Abstracts Service, a division of the American Chemical Society. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). ppm means parts per million. v/v means volume to volume. w/w means weight to weight. CAS registry number refers to the unique number allocated to the chemical substance in the registry of the Chemical Abstracts Service, a division of the American Chemical Society. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). ppm means parts per million. v/v means volume to volume. w/w means weight to weight. Formula for denatured spirits 8. The formula is: Spirit plus one denaturant listed in the Schedule at or above the concentration specified with or without any other substance or substances Spirit plus one denaturant listed in the Schedule at or above the concentration specified with or without any other substance or substances 9. For the purposes of the formula, the minimum concentration specified in the Schedule is the minimum concentration for spirit that consists of 100% ethanol. If the spirit is less than 100% ethanol, the minimum concentration is to be adjusted accordingly. Example: spirit consisting of 80% ethanol may be denatured according to the formula by the addition of 0.80% v/v n-propanol. Example: spirit consisting of 80% ethanol may be denatured according to the formula by the addition of 0.80% v/v n-propanol. Schedule Item Denaturant CAS registry number Minimum concentration for 100% ethanol 1 acetaldehyde 75-07-0 1.0% v/v 2 n-propanol 71-23-8 1.0% v/v 3 n-propyl acetate 109-60-4 1.0% v/v 4 acetone 67-64-1 2.0% v/v 5 denatonium benzoate 3734-33-6 5 ppm 6 ethyl acetate 141-78-6 1.0% v/v 7 propylene glycol mono-methyl ether 107-98-2 1.0% v/v 8 sodium nitrate 7632-00-0 0.25% v/v 9 methyl ethyl ketone 78-93-3 0.5% v/v 10 methoxy propyl acetate 108-65-6 0.5% v/v 11 methanol 67-56-1 5.0% v/v 12 isopropanol 67-63-0 5.0% v/v 13 tertiary butyl alcohol 75-65-0 0.25% v/v 14 methyl isobutyl ketone 108-10-1 0.25% v/v 15 n-hexane 110-54-3 1.0% v/v 16 ethyl ether 60-29-7 1.0% v/v 17 propylene glycol 57-55-6 20.0% v/v 18 sodium hydroxide 1310-73-2 0.25% w/w 19 sodium molybdate 7631-95-0 0.25% w/w 20 sodium tolytriazole 64665-57-2 0.25% w/w", "Related_Explanatory_Statements": "EXC 2006/15 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED200615/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2006/6", "Title": "the Excise concessional spirit approvals guidelines 2006 (No. 1 )", "Enabling_Act": "Excise Act 1901", "Document_Type": "Guidelines for approving the use of spirit for the purposes of subitem 3.7 of the Schedule to the Excise Tariff Act 1921", "Topic_Category": "Repealed or archived > Excise > Spirits > 2006", "Date_of_Issue": "30 June 2006", "Signatory": "Paul Dennis Southwell Acting Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2006L02183", "Registration_Date": "30 June 2006", "Body": "3. These guidelines commence on 1 July 2006.: Interpretation | 4. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act).: Object | 5. These guidelines are made in accordance with subsection 77FF(5) of the Excise Act.: 6. Under that provision, the CEO must develop guidelines that he or she must have regard to when considering whether or not to grant a person an approval under subsection (1) to use spirit for the purposes of subitem 3.7 of the Schedule to the Excise Tariff Act 1921 . Guidelines | 7. The CEO must have regard to the information provided in the written application form.: 8. The written application form may require such information as: • the details of the applicant (including ABN where applicable); • the address at which spirit is to be stored; • the quantity of spirit to be used; • details of the authorised supplier; • the specified industrial, manufacturing, scientific, medical, veterinary or educational purpose; and • other matters that the CEO considers relevant to the application. • the details of the applicant (including ABN where applicable); • the address at which spirit is to be stored; • the quantity of spirit to be used; • details of the authorised supplier; • the specified industrial, manufacturing, scientific, medical, veterinary or educational purpose; and • other matters that the CEO considers relevant to the application. 9. The use of spirit for a specified industrial, manufacturing, scientific, medical, veterinary or educational purpose would ordinarily be a use in the course or furtherance of carrying on an enterprise. Note: the expression 'in the course or furtherance of carrying on an enterprise' is used in the A New Tax System (Australian Business Number) Act 1999 and has the same meaning in this instrument as in that Act. 10. An industrial, manufacturing, scientific, medical, veterinary or educational purpose does not include: 10.1. use of the spirit as a beverage or in the production of a beverage (other than as an incidental input); 10.2. use of the spirit for an intoxicating effect in a product that is not a beverage; 10.3. use of the spirit as a fuel or a component in fuel; 10.4. the on-supply of the spirit to another person (unless expressly permitted by the CEO in an approval granted under subsection 77FF(1)). 10.1. use of the spirit as a beverage or in the production of a beverage (other than as an incidental input); 10.2. use of the spirit for an intoxicating effect in a product that is not a beverage; 10.3. use of the spirit as a fuel or a component in fuel; 10.4. the on-supply of the spirit to another person (unless expressly permitted by the CEO in an approval granted under subsection 77FF(1)). 11. In granting an approval to a person under subsection 77FF(1), the CEO must be satisfied that: 11.1. the person intends to use the spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose; 11.2. it is unlikely that the spirit will be used for another purpose, having regard to: 11.2.1. the quantity of spirit specified in the approval under subsection 77FF(2); 11.2.2. conditions (if any) to which the approval may be subject; and 11.2.3. other matters the CEO considers to be relevant in order to reduce risk to the revenue or ensure compliance with the Excise legislation. 11.1. the person intends to use the spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose; 11.2. it is unlikely that the spirit will be used for another purpose, having regard to: 11.2.1. the quantity of spirit specified in the approval under subsection 77FF(2); 11.2.2. conditions (if any) to which the approval may be subject; and 11.2.3. other matters the CEO considers to be relevant in order to reduce risk to the revenue or ensure compliance with the Excise legislation. 11.2.1. the quantity of spirit specified in the approval under subsection 77FF(2); 11.2.2. conditions (if any) to which the approval may be subject; and 11.2.3. other matters the CEO considers to be relevant in order to reduce risk to the revenue or ensure compliance with the Excise legislation. 12. In determining the likelihood that spirit may be used for another purpose, the CEO may have regard to the tax compliance history of the person within 4 years before the application was made. Note: A person who receives duty-free spirit under an approval covered by these guidelines may be required to account for its use. If the person fails to account to the satisfaction of the CEO, the person may become liable to pay an amount equal to the duty that would have been payable if the approval had not been made: subsection 77FH(3) of the Excise Act.", "Related_Explanatory_Statements": "EXC 2006/6 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED20066/00001", "Unmatched_Content": "Legislative instrument: 2. These guidelines are a legislative instrument for the purposes of the Legislative Instruments Act 2003 ."}
{"Instrument_Reference": "EXC 2006/18", "Title": "the Excise (Denatured spirits) Determination 2006 (No. 2) ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Spirits > 2006", "Date_of_Issue": "21 August 2006", "Signatory": "Neil Oleson Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2006L02799", "Registration_Date": "24 August 2006", "Body": "1. This determination may be cited as the Excise (Denatured spirits) Determination 2006 (No. 2) .: Legislative instrument 2. The determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 . Commencement | 3. The determination commences on the day after registration. [F1]: Revocation of previous instrument 4. Excise (Denatured spirits) Determination 2006 (No. 1) (the original instrument) is revoked on the commencement of this determination. Application 5. The determination applies to denatured spirits delivered for home consumption after commencement. Object 6. Under section 77FG of the Excise Act, the CEO may determine a formula for the denaturing of spirits for the purposes of subitem 3.8 of the Excise tariff. 7. Denatured spirits are delivered into home consumption under subitem 3.8 at the free rate of duty and pass out of the CEO's control. 8. Excise (Denatured spirits) Determination 2006 (No. 2) replaces the original instrument so as to correct an error at item 8 of the Schedule ('sodium nitrate' should have read 'sodium nitrite'). Other than providing this correction, the determination has the same effect as the original instrument. Interpretation | 9. In this determination:: CAS registry number refers to the unique number allocated to the chemical substance in the registry of the Chemical Abstracts Service, a division of the American Chemical Society. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). Excise tariff means the Schedule to the Excise Tariff Act 1921 ppm means parts per million. v/v means volume to volume. w/w means weight to weight. Formula for denatured spirits 10. The formula is: Spirit plus one denaturant listed in the Schedule at or above the concentration specified with or without any other substance or substances 11. For the purposes of the formula, the minimum concentration specified in the Schedule is the minimum concentration for spirit that consists of 100% ethanol. If the spirit is less than 100% ethanol, the minimum concentration is to be adjusted accordingly. Example: spirit consisting of 80% ethanol may be denatured according to the formula by the addition of 0.80% v/v n-propanol. Example: spirit consisting of 80% ethanol may be denatured according to the formula by the addition of 0.80% v/v n-propanol. Item Denaturant CAS registry number Minimum concentration for 100% ethanol 1 acetaldehyde 75-07-0 1.0% v/v 2 n-propanol 71-23-8 1.0% v/v 3 n-propyl acetate 109-60-4 1.0% v/v 4 acetone 67-64-1 2.0% v/v 5 denatonium benzoate 3734-33-6 5 ppm 6 ethyl acetate 141-78-6 1.0% v/v 7 propylene glycol mono-methyl ether 107-98-2 1.0% v/v 8 sodium nitrite 7632-00-0 0.25% v/v 9 methyl ethyl ketone 78-93-3 0.5% v/v 10 methoxy propyl acetate 108-65-6 0.5% v/v 11 methanol 67-56-1 5.0% v/v 12 isopropanol 67-63-0 5.0% v/v 13 tertiary butyl alcohol 75-65-0 0.25% v/v 14 methyl isobutyl ketone 108-10-1 0.25% v/v 15 n-hexane 110-54-3 1.0% v/v 16 ethyl ether 60-29-7 1.0% v/v 17 propylene glycol 57-55-6 20.0% v/v 18 sodium hydroxide 1310-73-2 0.25% w/w 19 sodium molybdate 7631-95-0 0.25% w/w 20 sodium tolytriazole 64665-57-2 0.25% w/w", "Related_Explanatory_Statements": "[F1] | EXC 2006/18 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument repeals F2006L02159", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED200618/00001", "Unmatched_Content": "[F1] 1 Subsection 12(1) of the Legislative Instruments Act 2003"}
{"Instrument_Reference": "EXC 2006/8", "Title": "the Excise (Class of persons-veterinary practitioners) Determination 2006 (No. 5 )", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Spirits > 2006", "Date_of_Issue": "30 June 2006", "Signatory": "Paul Dennis Southwell Acting Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2006L02181", "Registration_Date": "30 June 2006", "Body": "3. This determination commences on I July 2006.: Application | 4. This determination applies to spirit delivered for home consumption on or after 1 July 2006.: Object 5. Under subsection 77FE(1) of the Excise Act, the CEO may determine a class of persons for the purposes of subitem 3.6 of the Schedule to the Excise Tariff Act 1921 (the Excise tariff). 6. Persons who are members of a class of persons may receive spirit at the free rate of duty up to the quantity specified in the determination without the need for a specific approval. 7. The persons may use the spirit only for an industrial, manufacturing, scientific, medical, veterinary or educational purpose. Interpretation 8. In this determination: CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). veterinary practitioner means a veterinary practitioner registered under the law of a State or Territory. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). veterinary practitioner means a veterinary practitioner registered under the law of a State or Territory. Class of persons 9. Veterinary practitioners constitute a class of persons for the purposes of subitem 3.6 of the Excise tariff. Quantity of spirit 10. Persons in the class of persons specified in this determination may take delivery of spirit containing up to 200 litres of alcohol by volume per annum. 11. For the purposes of this determination, the volume of alcohol may be determined by reference to the stated volume and strength of the spirit as packaged. Note: A person who receives duty-free spirit under this determination and fails to account for its use to the satisfaction of the CEO may be liable to pay an amount equal to the duty that would have been payable if this determination had not been made: subsection 77FH(3) of the Excise Act.", "Related_Explanatory_Statements": "EXC 2006/8 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED2006008/00001", "Unmatched_Content": "2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 ."}
{"Instrument_Reference": "EXC 2006/11", "Title": "the Excise (Class of persons - educational institutions) Determination 2006 (No. 1 )", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Spirits > 2006", "Date_of_Issue": "30 June 2006", "Signatory": "Paul Dennis Southwell Acting Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2006L02174", "Registration_Date": "30 June 2006", "Body": "3. This determination commences on I July 2006.: Application | 4. This determination applies to spirit delivered for home consumption on or after 1 July 2006.: Object 5. Under subsection 77FE(1) of the Excise Act, the CEO may determine a class of persons for the purposes of subitem 3.6 of the Schedule to the Excise Tariff Act 1921 (the Excise tariff). 6. Persons who are members of a class of persons may receive spirit at the free rate of duty up to the quantity specified in the determination without the need for a specific approval. 7. The persons may use the spirit only for an industrial, manufacturing, scientific, medical, veterinary or educational purpose. Interpretation 8. In this determination: CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). education course has the same meaning as in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 . educational institution means an institution that conducts an education course. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). education course has the same meaning as in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 . educational institution means an institution that conducts an education course. Class of persons 9. Educational institutions constitute a class of persons for the purposes of subitem 3.6 of the Excise tariff. Quantity of spirit 10. Persons in the class of persons specified in this determination may take delivery of spirit containing up to 1000 litres of alcohol by volume per annum. 11. For the purposes of this determination, the volume of alcohol may be determined by reference to the stated volume and strength of the spirit as packaged. Note: A person who receives duty-free spirit under this determination and fails to account for its use to the satisfaction of the CEO may be liable to pay an amount equal to the duty that would have been payable if this determination had not been made: subsection 77FH(3) of the Excise Act.", "Related_Explanatory_Statements": "EXC 2006/11 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED2006011/00001", "Unmatched_Content": "2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 ."}
{"Instrument_Reference": "EXC 2006/12", "Title": "the Excise (Class of persons-medical institutions) Determination 2006 (No. 3 )", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Spirits > 2006", "Date_of_Issue": "30 June 2006", "Signatory": "Paul Dennis Southwell Acting Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2006L02177", "Registration_Date": "30 June 2006", "Body": "3. This determination commences on I July 2006.: Application | 4. This determination applies to spirit delivered for home consumption on or after 1 July 2006.: Object 5. Under subsection 77FE(1) of the Excise Act, the CEO may determine a class of persons for the purposes of subitem 3.6 of the Schedule to the Excise Tariff Act 1921 (the Excise tariff). 6. Persons who are members of a class of persons may receive spirit at the free rate of duty up to the quantity specified in the determination without the need for a specific approval. 7. The persons may use the spirit only for an industrial, manufacturing, scientific, medical, veterinary or educational purpose. Interpretation 8. In this determination: CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act) hospital means an institution primarily engaged in the provision of medical and surgical services on an inpatient basis under the supervision of qualified doctors and a 24-hour nursing service. institute of medical research means a body whose principal activity is 'medical research' as defined in section 4 of the National Health and Medical Research Council Act 1992 and is: • established by or under statute; • accredited by the National Health and Medical Research Council (NHMRC); or • affiliated with an Australian university or a hospital. medical institution means: • a hospital; or • an institute of medical research. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act) hospital means an institution primarily engaged in the provision of medical and surgical services on an inpatient basis under the supervision of qualified doctors and a 24-hour nursing service. institute of medical research means a body whose principal activity is 'medical research' as defined in section 4 of the National Health and Medical Research Council Act 1992 and is: • established by or under statute; • accredited by the National Health and Medical Research Council (NHMRC); or • affiliated with an Australian university or a hospital. • established by or under statute; • accredited by the National Health and Medical Research Council (NHMRC); or • affiliated with an Australian university or a hospital. medical institution means: • a hospital; or • an institute of medical research. • a hospital; or • an institute of medical research. Class of persons 9. Medical institutions constitute a class of persons for the purposes of subitem 3.6 of the Excise tariff. Quantity of spirit 10. Persons in the class of persons specified in this determination may take delivery of spirit containing up to 1000 litres of alcohol by volume per annum. 11. For the purposes of this determination, the volume of alcohol may be determined by reference to the stated volume and strength of the spirit as packaged. Note: A person who receives duty-free spirit under this determination and fails to account for its use to the satisfaction of the CEO may be liable to pay an amount equal to the duty that would have been payable if this determination had not been made: subsection 77FH(3) of the Excise Act.", "Related_Explanatory_Statements": "EXC 2006/12 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED2006012/00001", "Unmatched_Content": "2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 ."}
{"Instrument_Reference": "EXC 2006/13", "Title": "the Excise (Class of persons - health care practitioners) Determination 2006 (No. 4 )", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Spirits > 2006", "Date_of_Issue": "30 June 2006", "Signatory": "Paul Dennis Southwell Acting Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2006L02179", "Registration_Date": "30 June 2006", "Body": "3. This determination commences on I July 2006.: Application | 4. This determination applies to spirit delivered for home consumption on or after 1 July 2006.: Object 5. Under subsection 77FE(1) of the Excise Act, the CEO may determine a class of persons for the purposes of subitem 3.6 of the Schedule to the Excise Tariff Act 1921 (the Excise tariff). 6. Persons who are members of a class of persons may receive spirit at the free rate of duty up to the quantity specified in the determination without the need for a specific approval. 7. The persons may use the spirit only for an industrial, manufacturing, scientific, medical, veterinary or educational purpose. Interpretation 8. In this determination: CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). health care practitioner means: • a doctor, dentist, pharmacist, registered nurse or other health care practitioner registered under the law of a State or Territory; or • an acupuncturist, herbalist, homeopath or naturopath certified as exempt from the operation of Part 3-3 of the Therapeutic Goods Act 1989 . CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). health care practitioner means: • a doctor, dentist, pharmacist, registered nurse or other health care practitioner registered under the law of a State or Territory; or • an acupuncturist, herbalist, homeopath or naturopath certified as exempt from the operation of Part 3-3 of the Therapeutic Goods Act 1989 . • a doctor, dentist, pharmacist, registered nurse or other health care practitioner registered under the law of a State or Territory; or • an acupuncturist, herbalist, homeopath or naturopath certified as exempt from the operation of Part 3-3 of the Therapeutic Goods Act 1989 . Class of persons 9. Health care practitioners constitute a class of persons for the purposes of subitem 3.6 of the Excise tariff. Quantity of spirit 10. Persons in the class of persons specified in this determination may take delivery of spirit containing up to 200 litres of alcohol by volume per annum. 11. For the purposes of this determination, the volume of alcohol may be determined by reference to the stated volume and strength of the spirit as packaged. Note: A person who receives duty-free spirit under this determination and fails to account for its use to the satisfaction of the CEO may be liable to pay an amount equal to the duty that would have been payable if this determination had not been made: subsection 77FH(3) of the Excise Act.", "Related_Explanatory_Statements": "EXC 2006/13 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED2006013/00001", "Unmatched_Content": "2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 ."}
{"Instrument_Reference": "EXC 2006/14", "Title": "the Excise (Class of persons-government institutions) Determination 2006 (No. 2 )", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Spirits > 2006", "Date_of_Issue": "30 June 2006", "Signatory": "Paul Dennis Southwell Acting Deputy Commissioner and Delegate of the Commissioner of Taxation", "Registration_Number": "F2006L02175", "Registration_Date": "30 June 2006", "Body": "3. This determination commences on I July 2006.: Application | 4. This determination applies to spirit delivered for home consumption on or after 1 July 2006.: Object 5. Under subsection 77FE(1) of the Excise Act, the CEO may determine a class of persons for the purposes of subitem 3.6 of the Schedule to the Excise Tariff Act 1921 (the Excise tariff). 6. Persons who are members of a class of persons may receive spirit at the free rate of duty up to the quantity specified in the determination without the need for a specific approval. 7. The persons may use the spirit only for an industrial, manufacturing, scientific, medical, veterinary or educational purpose. Interpretation 8. In this determination: CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). government institution has the same meaning as 'government related entity' as defined in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 . CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). government institution has the same meaning as 'government related entity' as defined in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 . Class of persons 9. Government institutions constitute a class of persons for the purposes of subitem 3.6 of the Excise tariff. Quantity of spirit 10. Persons in the class of persons specified in this determination may take delivery of spirit containing up to 1000 litres of alcohol by volume per annum. 11. For the purposes of this determination, the volume of alcohol may be determined by reference to the stated volume and strength of the spirit as packaged. Note: A person who receives duty-free spirit under this determination and fails to account for its use to the satisfaction of the CEO may be liable to pay an amount equal to the duty that would have been payable if this determination had not been made: subsection 77FH(3) of the Excise Act.", "Related_Explanatory_Statements": "EXC 2006/14 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED2006014/00001", "Unmatched_Content": "2. This determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 ."}
{"Instrument_Reference": "ED 2003/1", "Title": "the Excise Act (Alcoholic strength of beer) Determination 2003", "Enabling_Act": "Excise Act 1901", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Excise > Spirits > 2003", "Date_of_Issue": "18 March 2003", "Signatory": "MARGOT RUSHTON Delegate of the Commissioner of Taxation", "Registration_Number": "F2007B00318", "Registration_Date": "20 February 2007", "Body": "1 Name of Determination: This Determination may be cited as the Excise Act (Alcoholic strength of beer) Determination 2003. | 2 Commencement: This Determination commences on and from the date of publication of the Determination in the Gazette. | 3 Definitions: In this Determination: • beer means a beverage that meets the definition of beer in the Schedule to the Excise Tariff Act 1921 ; • CEO means the Commissioner of Taxation; • strength means the percentage by volume of alcohol at 20 degrees Celsius. • beer means a beverage that meets the definition of beer in the Schedule to the Excise Tariff Act 1921 ; • CEO means the Commissioner of Taxation; • strength means the percentage by volume of alcohol at 20 degrees Celsius. | 4 Application of Determination: This Determination applies to beer entered for home consumption on or after the date of commencement of the Determination. | 5 Measuring equipment: (a) You must ascertain the alcoholic strength of beer by one or more of the following processes: (i) by the use of gas chromatography; (ii) by the use of near infra red spectrometry; or (iii) by distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter. (b) If the brewery produces less than 100,000 litres of beer in a financial year, a hydrometer and a formula approved by the CEO may, with permission, be used to measure beer's alcoholic strength. (c) You must calibrate the accuracy of the measuring instruments (eg, volumetric glassware, hydrometer, pycnometer, thermometer), at intervals of one year or less, against standard instruments that have been certified by an independent authority approved by the National Association of Testing Authorities (NATA). The standard instruments must be calibrated by an independent NATA approved authority at intervals of five years or less. (a) You must ascertain the alcoholic strength of beer by one or more of the following processes: (i) by the use of gas chromatography; (ii) by the use of near infra red spectrometry; or (iii) by distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter. (b) If the brewery produces less than 100,000 litres of beer in a financial year, a hydrometer and a formula approved by the CEO may, with permission, be used to measure beer's alcoholic strength. (c) You must calibrate the accuracy of the measuring instruments (eg, volumetric glassware, hydrometer, pycnometer, thermometer), at intervals of one year or less, against standard instruments that have been certified by an independent authority approved by the National Association of Testing Authorities (NATA). The standard instruments must be calibrated by an independent NATA approved authority at intervals of five years or less. (i) by the use of gas chromatography; (ii) by the use of near infra red spectrometry; or (iii) by distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter. | 6 Sampling and analysis: (a) You must ascertain the alcoholic strength of the beer by analysing samples of the product after it has reached its full alcoholic strength and is ready for packaging or has been packaged. Sufficient samples must be taken from each run to ensure the strength measured in accordance with paragraph 6(b) accurately reflects the true strength of the beer. (b) You must analyse the samples with the approved calibrated equipment. The alcoholic strength of the beer is taken to be the average of the strength of all the readings. The alcoholic strength calculated is to be expressed as the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of 20 degrees Celsius. Calculation by reference to the specific gravity of alcohol is to be made on the basis that, at a temperature of 20 degrees Celsius and in a vacuum, the specific gravity of alcohol in relation to water is 0.79067. (a) You must ascertain the alcoholic strength of the beer by analysing samples of the product after it has reached its full alcoholic strength and is ready for packaging or has been packaged. Sufficient samples must be taken from each run to ensure the strength measured in accordance with paragraph 6(b) accurately reflects the true strength of the beer. (b) You must analyse the samples with the approved calibrated equipment. The alcoholic strength of the beer is taken to be the average of the strength of all the readings. The alcoholic strength calculated is to be expressed as the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of 20 degrees Celsius. Calculation by reference to the specific gravity of alcohol is to be made on the basis that, at a temperature of 20 degrees Celsius and in a vacuum, the specific gravity of alcohol in relation to water is 0.79067. | 7 Permitted variations: For the purposes of working out the excise duty payable: (a) The strength of beer, other than beer subject to secondary fermentation, is taken to be its nominated or labelled strength if the nominated or labelled strength does not exceed the actual strength by more than 0.2%. (b) The strength of beer subject to secondary fermentation is taken to be its nominated or labelled strength if the nominated or labelled strength does not exceed the actual strength by more than 0.3%. (c) If the actual strength of beer, other than beer subject to secondary fermentation, exceeds the nominated or labelled strength by more than 0.2%, the strength is the actual strength. (d) If the actual strength of beer subject to secondary fermentation exceeds the nominated or labelled strength by more than 0.3%, the strength is the actual strength. (a) The strength of beer, other than beer subject to secondary fermentation, is taken to be its nominated or labelled strength if the nominated or labelled strength does not exceed the actual strength by more than 0.2%. (b) The strength of beer subject to secondary fermentation is taken to be its nominated or labelled strength if the nominated or labelled strength does not exceed the actual strength by more than 0.3%. (c) If the actual strength of beer, other than beer subject to secondary fermentation, exceeds the nominated or labelled strength by more than 0.2%, the strength is the actual strength. (d) If the actual strength of beer subject to secondary fermentation exceeds the nominated or labelled strength by more than 0.3%, the strength is the actual strength.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED2003001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "ED 2003/2", "Title": "the Excise Act (Alcoholic strength of spirits) Determination 2003", "Enabling_Act": "Excise Act 1901", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Excise > Spirits > 2003", "Date_of_Issue": "18 March 2003", "Signatory": "MARGOT RUSHTON Delegate of the Commissioner of Taxation", "Registration_Number": "F2007B00098", "Registration_Date": "23 January 2007", "Body": "1 Name of Determination: This Determination may be cited as the Excise Act (Alcoholic strength of spirits) Determination 2003. | 2 Commencement: This Determination commences on and from the date of publication of the Determination in the Gazette. | 3 Definitions: In this Determination: • CEO means the Commissioner of Taxation; • spirits means beverages described in item 2 but excluding subitem 2(G) of the Schedule to the Excise Tariff Act 1921 ; • strength means the percentage by volume of alcohol at 20 degrees Celsius. • CEO means the Commissioner of Taxation; • spirits means beverages described in item 2 but excluding subitem 2(G) of the Schedule to the Excise Tariff Act 1921 ; • strength means the percentage by volume of alcohol at 20 degrees Celsius. | 4 Application of Determination: This Determination applies to spirits entered for home consumption on or after commencement of the Determination. | 5 Measuring equipment: (a) You must ascertain the alcoholic strength of spirits by one or more of the following processes: (i) by the use of hydrometry; (ii) by the use of pycnometry; (iii) by the use of gas chromatography; (iv) by the use of near infra red spectrometry; or (v) by distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter. (b) You must calibrate the accuracy of the measuring instruments (eg, volumetric glassware, hydrometer, pycnometer, thermometer), at intervals of one year or less, against standard instruments that have been certified by an independent authority approved by the National Association of Testing Authorities (NATA). The standard instruments must be calibrated by an independent NATA approved authority at intervals of five years or less. (a) You must ascertain the alcoholic strength of spirits by one or more of the following processes: (i) by the use of hydrometry; (ii) by the use of pycnometry; (iii) by the use of gas chromatography; (iv) by the use of near infra red spectrometry; or (v) by distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter. (b) You must calibrate the accuracy of the measuring instruments (eg, volumetric glassware, hydrometer, pycnometer, thermometer), at intervals of one year or less, against standard instruments that have been certified by an independent authority approved by the National Association of Testing Authorities (NATA). The standard instruments must be calibrated by an independent NATA approved authority at intervals of five years or less. (i) by the use of hydrometry; (ii) by the use of pycnometry; (iii) by the use of gas chromatography; (iv) by the use of near infra red spectrometry; or (v) by distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter. | 6 Sampling and analysis: (a) You must ascertain the alcoholic strength of the spirits by analysing sufficient samples to ensure the strength measured in accordance with paragraph 6(b) accurately reflects the true strength of the beverage. (b) You must analyse the samples with the approved calibrated equipment. The alcoholic strength of the beverage for duty purposes is taken to be the average of the strength of all the readings. The alcoholic strength calculated is to be expressed as the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of 20 degrees Celsius. Calculation by reference to the specific gravity of alcohol shall be made on the basis that, at a temperature of 20 degrees Celsius and in a vacuum, the specific gravity of alcohol in relation to water is 0.79067. (a) You must ascertain the alcoholic strength of the spirits by analysing sufficient samples to ensure the strength measured in accordance with paragraph 6(b) accurately reflects the true strength of the beverage. (b) You must analyse the samples with the approved calibrated equipment. The alcoholic strength of the beverage for duty purposes is taken to be the average of the strength of all the readings. The alcoholic strength calculated is to be expressed as the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of 20 degrees Celsius. Calculation by reference to the specific gravity of alcohol shall be made on the basis that, at a temperature of 20 degrees Celsius and in a vacuum, the specific gravity of alcohol in relation to water is 0.79067. | 7 Permitted variations: For the purposes of working out the excise duty payable: (a) If the actual strength of the beverage does not exceed the labelled strength by more than 0.2%, the strength is taken to be the labelled strength. (b) If the strength of the beverage exceeds the labelled strength by more than 0.2%, the strength is the actual strength. (a) If the actual strength of the beverage does not exceed the labelled strength by more than 0.2%, the strength is taken to be the labelled strength. (b) If the strength of the beverage exceeds the labelled strength by more than 0.2%, the strength is the actual strength.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED2003002/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "ED 2003/3", "Title": "the Excise Act (Alcoholic strength of ready to drink beverages and liqueurs) Determination 2003", "Enabling_Act": "Excise Act 1901", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Excise > Spirits > 2003", "Date_of_Issue": "18 March 2003", "Signatory": "MARGOT RUSHTON Delegate of the Commissioner of Taxation", "Registration_Number": "F2007B00319", "Registration_Date": "20 February 2007", "Body": "1 Name of determination: This Determination may be cited as the Excise Act (Alcoholic strength of ready to drink beverages and liqueurs) Determination 2003. | 2 Commencement: This Determination commences on and from the date of publication of the Determination in the Gazette. | 3 Definitions: In this Determination: • CEO means the Commissioner of Taxation; • liqueur means a beverage classified to subitem 2(G) of the Schedule to the Excise Tariff Act 1921 ; • ready to drink beverage means a beverage classified to subitem 1(D) of the Schedule to the Excise Tariff Act 1921 ; • strength means the percentage by volume of alcohol at 20 degrees Celsius. • CEO means the Commissioner of Taxation; • liqueur means a beverage classified to subitem 2(G) of the Schedule to the Excise Tariff Act 1921 ; • ready to drink beverage means a beverage classified to subitem 1(D) of the Schedule to the Excise Tariff Act 1921 ; • strength means the percentage by volume of alcohol at 20 degrees Celsius. | 4 Application of Determination: This Determination applies to ready to drink beverages and liqueurs entered for home consumption on or after the date of commencement of the Determination. | 5 Measuring Equipment: (a) You must ascertain the alcoholic strength of ready to drink beverages and liqueurs by one or more of the following processes: (i) by the use of gas chromatography; (ii) by the use of near infra red spectrometery; or (iii) by distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter. (b) You must calibrate the accuracy of the measuring instruments (eg, volumetric glassware, hydrometer, pycnometer, thermometer) at intervals of one year or less, against standard instruments that have been certified by an independent authority approved by the National Association of Testing Authorities (NATA). The standard instruments must be calibrated by an independent NATA approved authority at intervals of five years or less. (a) You must ascertain the alcoholic strength of ready to drink beverages and liqueurs by one or more of the following processes: (i) by the use of gas chromatography; (ii) by the use of near infra red spectrometery; or (iii) by distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter. (b) You must calibrate the accuracy of the measuring instruments (eg, volumetric glassware, hydrometer, pycnometer, thermometer) at intervals of one year or less, against standard instruments that have been certified by an independent authority approved by the National Association of Testing Authorities (NATA). The standard instruments must be calibrated by an independent NATA approved authority at intervals of five years or less. (i) by the use of gas chromatography; (ii) by the use of near infra red spectrometery; or (iii) by distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter. | 6 Sampling and analysis: (a) You must ascertain the alcoholic strength of ready to drink beverages and liqueurs by analysing samples taken after the beverage has been manufactured to its final strength. Sufficient samples must be taken from each run to ensure the strength measured in accordance with paragraph 6(b) accurately reflects the true strength of the beverage. (b) You must analyse the samples with the approved calibrated equipment. The alcoholic strength of the beverage is taken to be the average of the strength of all the readings. The alcoholic strength calculated is to be expressed as the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of 20 degrees Celsius. Calculation by reference to the specific gravity of alcohol is to be made on the basis that, at a temperature of 20 degrees Celsius and in a vacuum, the specific gravity of alcohol in relation to water is 0.79067. (a) You must ascertain the alcoholic strength of ready to drink beverages and liqueurs by analysing samples taken after the beverage has been manufactured to its final strength. Sufficient samples must be taken from each run to ensure the strength measured in accordance with paragraph 6(b) accurately reflects the true strength of the beverage. (b) You must analyse the samples with the approved calibrated equipment. The alcoholic strength of the beverage is taken to be the average of the strength of all the readings. The alcoholic strength calculated is to be expressed as the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of 20 degrees Celsius. Calculation by reference to the specific gravity of alcohol is to be made on the basis that, at a temperature of 20 degrees Celsius and in a vacuum, the specific gravity of alcohol in relation to water is 0.79067. | 7 Permitted variations: For the purposes of working out the excise duty payable: (a) If the actual strength of the beverage does not exceed the labelled strength by more than 0.2%, the strength is taken to be the labelled strength. (b) If the strength of the beverage exceeds the labelled strength by more than 0.2%, the strength is the actual strength. (a) If the actual strength of the beverage does not exceed the labelled strength by more than 0.2%, the strength is taken to be the labelled strength. (b) If the strength of the beverage exceeds the labelled strength by more than 0.2%, the strength is the actual strength.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED2003003/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WETE 2015/1", "Title": "Wine Equalisation Tax: Correcting WET Errors Determination 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Excise > Wine tax > Correcting errors > 2015", "Date_of_Issue": "21 July 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01190", "Registration_Date": "28 July 2015", "Body": "1. Name of Determination: This Determination is the Wine Equalisation Tax: Correcting WET Errors Determination 2015. | 2. Commencement: This Determination commences the day after its registration. | 3. Application: This Determination applies in working out wine tax or wine tax credits as part of the calculation of a net amount for a tax period for which you give the Commissioner your GST return on or after the commencement date of the Determination. However, it does not apply in working out wine tax or wine tax credits as part of the calculation of a net amount for a tax period that started before 1 July 2012. | 4. Determination: Circumstances where an error may be corrected In working out your net amount for a tax period, you may include an amount to correct an error made in working out your net amount for an earlier tax period if: (a) the error relates to an amount of wine tax or wine tax credit under the A New Tax System (Wine Equalisation Tax) Act 1999; and (b) if the earlier tax period started on or after 1 July 2012 - you lodge the GST return for the later tax period within the period of review for the assessment of the net amount for the earlier tax period, and (c) if the earlier tax period started before 1 July 2012 - the error does not relate to an amount that: (i) ceased to be payable by you because of section 105-50 in Schedule 1 to the Taxation Administration Act 1953, or (ii) you are not entitled to because of section 105-55 in Schedule 1 to the Taxation Administration Act 1953; and (d) at the time of lodging your GST return for the tax period, the error: (i) does not relate to a matter that is subject to a compliance activity, and (ii) was not made in working out your net amount for an earlier tax period that is subject to a compliance activity; and (e) you have not taken account of that error, to any extent, in working out your net amount for another tax period; and (f) if the error is a debit error - the conditions in clause 5 are also satisfied. (a) the error relates to an amount of wine tax or wine tax credit under the A New Tax System (Wine Equalisation Tax) Act 1999; and (b) if the earlier tax period started on or after 1 July 2012 - you lodge the GST return for the later tax period within the period of review for the assessment of the net amount for the earlier tax period, and (c) if the earlier tax period started before 1 July 2012 - the error does not relate to an amount that: (i) ceased to be payable by you because of section 105-50 in Schedule 1 to the Taxation Administration Act 1953, or (ii) you are not entitled to because of section 105-55 in Schedule 1 to the Taxation Administration Act 1953; and (d) at the time of lodging your GST return for the tax period, the error: (i) does not relate to a matter that is subject to a compliance activity, and (ii) was not made in working out your net amount for an earlier tax period that is subject to a compliance activity; and (e) you have not taken account of that error, to any extent, in working out your net amount for another tax period; and (f) if the error is a debit error - the conditions in clause 5 are also satisfied. (i) ceased to be payable by you because of section 105-50 in Schedule 1 to the Taxation Administration Act 1953, or (ii) you are not entitled to because of section 105-55 in Schedule 1 to the Taxation Administration Act 1953; and (i) does not relate to a matter that is subject to a compliance activity, and (ii) was not made in working out your net amount for an earlier tax period that is subject to a compliance activity; and Additional conditions that apply to correcting a debit error A debit error made in an earlier tax period may only be corrected in a GST return for a later period if: (g) the error was not a result of recklessness as to the operation of the wine tax law or intentional disregard of the wine tax law; and (h) the error is corrected in a return for a tax period that is within the debit error time limit that corresponds with your current GST turnover as set out in the table below. (g) the error was not a result of recklessness as to the operation of the wine tax law or intentional disregard of the wine tax law; and (h) the error is corrected in a return for a tax period that is within the debit error time limit that corresponds with your current GST turnover as set out in the table below. Also, if the total of the debit errors included as corrections in the return, less the sum of any credit errors included as corrections in the return, exceeds the debit error value limit that corresponds with your current GST turnover as set out in the table below, then the excess may not be corrected in that return. | 5. Definitions: In this Determination: compliance activity means an examination of your wine tax affairs. It begins on the day the Commissioner tells you that an examination is to be made and ends on the day when the earlier of the following occurs: (a) the Commissioner gives a notice of assessment or amended assessment in relation to the tax period under examination; or (b) the Commissioner tells you that the examination is over. (a) the Commissioner gives a notice of assessment or amended assessment in relation to the tax period under examination; or (b) the Commissioner tells you that the examination is over. A compliance activity includes reviews, audits, verification checks and other similar activities, including where any of these relate to record-keeping. credit error means a mistake you made in relation to wine tax or wine tax credits in working out your net amount for a tax period that would, if it was the only mistake made for the tax period, have resulted in your net amount or assessed net amount for that tax period being overstated. debit error means a mistake you made in relation to wine tax or wine tax credits in working out your net amount for a tax period that would, if it was the only mistake made for the tax period, have resulted in your net amount or assessed net amount for that tax period being understated. error means a credit error or a debit error. Other expressions in this Determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999, the A New Tax System (Wine Equalisation Tax) Act 1999 and the Taxation Administration Act 1953.", "Related_Explanatory_Statements": "WETE 2015/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/WETE20151/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WET 2016/34", "Title": "the Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination (No. 34) 2016", "Enabling_Act": "A New Tax System (Wine Equalisation Tax) Act 1999", "Document_Type": "Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination (No. 34) 2016", "Topic_Category": "Repealed or archived > Excise > Wine tax > Credits > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00198", "Registration_Date": "1 March 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous instrument 3. The following determination is repealed on the commencement of this determination: • Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006 (the previous instrument) - F2006L00925, registered on 24/03/2006. • Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006 (the previous instrument) - F2006L00925, registered on 24/03/2006. Application of determination 3. This determination applies to approved New Zealand participants entitled to claim the wine producer rebate and sets out the time when the claim for the rebate may be made. Definitions 4. Terms in this determination have the same meaning as in the A New Tax System (Wine Equalisation Tax) Act 1999. When the claim may be lodged 5. Where an approved New Zealand participant is entitled to make a producer rebate claim, the claim may be made at any time after the entitlement to the rebate arises and within 4 years after that entitlement arises. Note: Entitlement to the producer rebate arises immediately before the end of the Australian financial year in which the relevant taxable dealing takes place.", "Related_Explanatory_Statements": "WET 2016/34 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED201634/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WET 2016/35", "Title": "the Wine Equalisation Tax New Zealand Producer Rebate Foreign Exchange Conversion Determination (No. 35) 2016", "Enabling_Act": "A New Tax System (Wine Equalisation Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Wine tax > Credits > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00197", "Registration_Date": "1 March 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous instrument 3. The following determination is repealed on the commencement of this determination: • Wine Equalisation Tax New Zealand Producer Rebate Foreign Exchange Conversion Determination 2006 (the previous instrument) - F2006L00923, registered on 24/03/2006. • Wine Equalisation Tax New Zealand Producer Rebate Foreign Exchange Conversion Determination 2006 (the previous instrument) - F2006L00923, registered on 24/03/2006. Application of determination 3. This determination applies to approved New Zealand participants that are required to calculate the approved selling price of their wine in Australian currency, when one or more components of the approved selling price are expressed in a currency other than Australian currency. Note: For approved New Zealand participants, the amount of a WET producer rebate is calculated using the approved selling price of their wine. Definitions 4. (1) In this determination: RBA rate means the foreign exchange rate calculated by the Reserve Bank of Australia (RBA) when the New Zealand participant works out the value of the component used to determine the approved selling price on a conversion day: (a) that is a RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA at 4:00pm Australian Eastern time on that RBA business day, and (b) that is not a RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA at 4:00pm Australian Eastern time of the previous RBA business day. New Zealand participant's agreed rate means a foreign exchange rate agreed to between the New Zealand participant and the recipient of the wine. The agreed rate only applies for sales made under the agreement and for the period of the agreement applying to the Australian financial year in which the producer rebate is being claimed. conversion day is the date you use to convert foreign currency into Australian currency for wine equalisation tax purposes, and is the earlier of: (a) the day on which any of the consideration is received by the New Zealand participant for the supply of the wine (the receipt date); or (b) the invoice date. RBA business day means a day that the head office of the RBA is open for business. Reserve Bank of Australia means the body corporate continued in existence under the Reserve Bank Act 1959. average monthly RBNZ rate means the average of the RBNZ rate for a particular month calculated by the Reserve Bank of New Zealand (RBNZ) at 11:10am New Zealand time on the last RBNZ business day of that month. RBNZ rate means the foreign exchange rate calculated by the RBNZ that is the unit of Australian currency per $NZ calculated by the RBNZ at 11:10am New Zealand time on that RBNZ business day. RBNZ business day means a day that the head office of the RBNZ is open for business. Reserve Bank of New Zealand is the body corporate continued in existence under the Reserve Bank of New Zealand Act. (a) that is a RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA at 4:00pm Australian Eastern time on that RBA business day, and (b) that is not a RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA at 4:00pm Australian Eastern time of the previous RBA business day. (a) the day on which any of the consideration is received by the New Zealand participant for the supply of the wine (the receipt date); or (b) the invoice date. (2) Other terms in this determination have the same meaning as in the A New Tax System (Wine Equalisation Tax) Act 1999. Manner in which the conversion to Australian currency may be made | 5. Option 1 - conversion for components expressed in any foreign currency: In working out the value of the component used to determine the approved selling price, you convert the value of the component expressed in a foreign currency (including New Zealand currency) on a conversion day in accordance with the following formula: Value of component expressed in a foreign currency * (1 / the New Zealand participant's particular exchange rate on the conversion day where, • the New Zealand participant's particular exchange rate is the RBA rate or the New Zealand participant's agreed rate, whichever is applicable; and • the conversion day is the date that the foreign currency is converted into Australian currency for wine equalisation tax purposes. Value of component expressed in a foreign currency * (1 / the New Zealand participant's particular exchange rate on the conversion day • the New Zealand participant's particular exchange rate is the RBA rate or the New Zealand participant's agreed rate, whichever is applicable; and • the conversion day is the date that the foreign currency is converted into Australian currency for wine equalisation tax purposes. Option 2 - additional option for components expressed in New Zealand currency Where the value of the component used to determine the approved selling price is expressed in New Zealand currency, then in working out the value of that component you have the option of converting the value on a conversion day in accordance with the following formula: Value of component expressed in New Zealand currency ($NZ) * average yearly RBNZ rate where, • average yearly RBNZ rate is the total of the average monthly RBNZ rates for each month in the Australian financial year in which the conversion day occurs, divided by twelve; and • the conversion day is the date that the New Zealand currency is converted into Australian currency for wine equalisation tax purposes. Value of component expressed in New Zealand currency ($NZ) * average yearly RBNZ rate • average yearly RBNZ rate is the total of the average monthly RBNZ rates for each month in the Australian financial year in which the conversion day occurs, divided by twelve; and • the conversion day is the date that the New Zealand currency is converted into Australian currency for wine equalisation tax purposes.", "Related_Explanatory_Statements": "WET 2016/35 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED201635/00001", "Unmatched_Content": "6. You must use your particular exchange rate and conversion option consistently."}
{"Instrument_Reference": "EXC 2006/1", "Title": "the Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006 ", "Enabling_Act": "A New Tax System (Wine Equalisation Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Wine tax > Credits > 2006", "Date_of_Issue": "23 March 2006", "Signatory": "Stephen Neil Olesen Deputy Commissioner and Delegate of the Commissioner", "Registration_Number": "F2006L00925", "Registration_Date": "24 March 2006", "Body": "Citation | 1. This determination may be cited as the Wine Equalisation Tax New Zealand Producer Rebate Claim Lodgment Determination 2006 . | Commencement | 2. This determination commences on 1 July 2006 or the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005, whichever is the later. | Application of determination | 3. This determination applies to approved New Zealand participants entitled to claim the wine producer rebate and sets out the time when the claim for the rebate may be made. | Definitions | 4. Terms in this determination have the same meaning as in the A New Tax System (Wine Equalisation Tax) Act 1999. | When the claim may be lodged | 5. Where an approved New Zealand participant is entitled to make a producer rebate claim, the claim may be made at any time after the entitlement to the rebate arises and within 4 years after that entitlement arises. Note: Entitlement to the producer rebate arises immediately before the end of the Australian financial year in which the relevant taxable dealing takes place.", "Related_Explanatory_Statements": "EXC 2006/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED2006001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EXC 2006/2", "Title": "the Wine Equalisation Tax New Zealand Producer Rebate Foreign Exchange Conversion Determination 2006", "Enabling_Act": "A New Tax System (Wine Equalisation Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Excise > Wine tax > Credits > 2006", "Date_of_Issue": "23 March 2006", "Signatory": "Stephen Neil Olesen Deputy Commissioner and Delegate of the Commissioner", "Registration_Number": "F2006L00923", "Registration_Date": "24 March 2006", "Body": "5. Option 1 - conversion for components expressed in any foreign currency: In working out the value of the component used to determine the approved selling price, you convert the value of the component expressed in a foreign currency (including New Zealand currency) on a conversion day in accordance with the following formula: Value of component expressed in a foreign currency * [1/the New Zealand participant's particular exchange rate on the conversion day] Value of component expressed in a foreign currency * [1/the New Zealand participant's particular exchange rate on the conversion day] where, • the New Zealand participant's particular exchange rate is the RBA rate or the New Zealand participant's agreed rate , whichever is applicable; and • the conversion day is the date that the foreign currency is converted into Australian currency for wine equalisation tax purposes. • the New Zealand participant's particular exchange rate is the RBA rate or the New Zealand participant's agreed rate , whichever is applicable; and • the conversion day is the date that the foreign currency is converted into Australian currency for wine equalisation tax purposes. Option 2 - additional option for components expressed in New Zealand currency Where the value of the component used to determine the approved selling price is expressed in New Zealand currency, then in working out the value of that component you have the option of converting the value on a conversion day in accordance with the following formula: Value of component expressed in New Zealand currency ($NZ) * average yearly RBNZ rate Value of component expressed in New Zealand currency ($NZ) * average yearly RBNZ rate where, • average yearly RBNZ rate is the total of the average monthly RBNZ rates for each month in the Australian financial year in which the conversion day occurs, divided by twelve; and • the conversion day is the date that the New Zealand currency is converted into Australian currency for wine equalisation tax purposes. • average yearly RBNZ rate is the total of the average monthly RBNZ rates for each month in the Australian financial year in which the conversion day occurs, divided by twelve; and • the conversion day is the date that the New Zealand currency is converted into Australian currency for wine equalisation tax purposes.", "Related_Explanatory_Statements": "EXC 2006/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ELD/ED2006002/00001", "Unmatched_Content": "Commencement: 2. This determination commences on 1 July 2006 or the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005 , whichever is the later. | Application of determination: 3. This determination applies to approved New Zealand participants that are required to calculate the approved selling price of their wine in Australian currency, when one or more components of the approved selling price are expressed in a currency other than Australian currency. Note: For approved New Zealand participants, the amount of a WET producer rebate is calculated using the approved selling price of their wine. | Definitions: (a) that is a RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA at 4:00pm Australian Eastern time on that RBA business day, and (b) that is not a RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA at 4:00pm Australian Eastern time of the previous RBA business day. | (a) the day on which any of the consideration is received by the New Zealand participant for the supply of the wine (the receipt date); or (b) the invoice date. | (2) Other terms in this determination have the same meaning as in the A New Tax System (Wine Equalisation Tax) Act 1999. | 6. You must use your particular exchange rate and conversion option consistently."}
{"Instrument_Reference": "OPS 2005/SFSS", "Title": "a factor to index Financial Supplement debts and accumulated Financial Supplement debts", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Financial supplement debt > 2005", "Date_of_Issue": "11 May 2005", "Signatory": "(Erin Kathleen Holland) Deputy Commissioner of Taxation", "Registration_Number": "F2005L01174", "Registration_Date": "16 May 2005", "Body": "Citation | This instrument may be cited as a factor to index Financial Supplement debts and accumulated Financial Supplement debts. | Commencement | This Instrument commences on 1 June 2005. | Application | In accordance with subsection 12ZF(6) of the Student Assistance Act 1973 , the indexation factor is the number worked out to three decimal places using the formula: the sum of the index number for the March 2005 quarter and the index numbers for the 3 immediately preceding quarters divided by the sum of the index number for the March 2004 quarter and the index numbers for the 3 immediately preceding quarters, where index number, in relation to a quarter, means the All Groups Consumer Price Index number, being the weighted average of the 8 capital cities, published by the Australian Statistician in respect of that quarter. | Indexation factor for 1 June 2005: | = Mar05+Dec04+Sep04+Jun04 / Mar04+Dec03+Sep03+Jun03 = 147.5 + 146.5 + 145.4 + 144.8 / 144.1 + 142.8 + 142.1 + 141.3 = 584.2 / 570.3 = 1.024 (to 3 decimal places) The indexation factor is 1.024 and the effective percentage increase is 2.4%. | = Mar05+Dec04+Sep04+Jun04 / Mar04+Dec03+Sep03+Jun03 = 147.5 + 146.5 + 145.4 + 144.8 / 144.1 + 142.8 + 142.1 + 141.3 = 584.2 / 570.3 = 1.024 (to 3 decimal places) The indexation factor is 1.024 and the effective percentage increase is 2.4%. | The indexation factor is 1.024 and the effective percentage increase is 2.4%.", "Related_Explanatory_Statements": "OPS 2005/SFSS - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS2005SFSS/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Cash 2015/39", "Title": "Goods and Services Tax: Choosing to Account on a Cash Basis Determination (No 39) 2015 - representatives of incapacitated entities", "Enabling_Act": "A New Tax System (Goods and Services Tax) Tax 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Accounting on a cash basis > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01570", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: This determination is the Goods and Services Tax: Choosing to Account on a Cash Basis Determination (No 39) 2015 - representatives of incapacitated entities. | 2. Commencement: This determination commences on the day after registration. | 3. Repeal of previous instrument: The following determination is repealed on the commencement of this determination: • A New Tax System (Goods and Services Tax) Act 1999 Choosing to Account on a Cash Basis Determination (No 1) 2000 - representatives of incapacitated entities - F2005B02440 , registered on 29/09/2005. • A New Tax System (Goods and Services Tax) Act 1999 Choosing to Account on a Cash Basis Determination (No 1) 2000 - representatives of incapacitated entities - F2005B02440 , registered on 29/09/2005. | 4. Application: This determination applies to a representative of an incapacitated entity where the incapacitated entity previously carried on an enterprise. | 5. Determination: This determination provides that an enterprise previously carried on by an incapacitated entity is an enterprise of a kind in respect of which the representative of that incapacitated entity may choose to account for GST on a cash basis. It alleviates the necessity for representatives of incapacitated entities to seek a determination in writing from the Commissioner under paragraph 29-40(1)(c) of the A New Tax System (Goods and Services Tax) Act 1999 that they are entitled to choose to account for GST on a cash basis. | 6. Definitions: Expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "Cash 2015/39 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/CASH201539/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Cash 2000/1", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Choosing to Account on a Cash Basis Determination (No. 1) 2000 - representatives of incapacitated entities ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Tax 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Accounting on a cash basis > 2000", "Date_of_Issue": "20 December 2000", "Signatory": "Tracey Mellick Assistant Commissioner Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2005B02440", "Registration_Date": "29 September 2005", "Body": "2.(a) This determination commences on the date on which it is issued.: (b) This determination does not revoke or vary any previous determination made by the Commissioner. Enterprises of the kind which may choose to account for GST on a cash basis 3. An enterprise previously carried on by an incapacitated entity is an enterprise of a kind in respect of which a representative of that incapacitated entity may choose to account for GST on a cash basis. Definition 4. Expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 .", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/CASH20001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Cash 2000/2", "Title": "withdrawn either by a further determination to you, or there is a specific change in legislation affecting the determination", "Enabling_Act": "A New Tax System (Goods and Services Tax) Tax 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Accounting on a cash basis > 2000", "Date_of_Issue": "28 June 2000", "Signatory": "Lawrie Hill Assistant Deputy Commissioner GST Public Rulings Unit Delegate of the Commissioner", "Registration_Number": "F2006B11576", "Registration_Date": "14 November 2006", "Body": "Citation | 1. This determination may be cited as: A New Tax System (Goods and Services Tax) Act 1999 Accounting on a cash basis Determination - Industrial Trade Unions. | Choosing to account on a cash basis | 2. The Commissioner has determined that Industrial Trade Unions are enterprises of a kind in respect of which a choice to account on a cash basis may be made under section 29-40. | 3. An Industrial Trade Union may choose to account on a cash basis, with effect from the first day of the tax period that the Industrial Trade Union choose. | This determination takes effect from 1 July 2000 unless it is withdrawn either by a further determination to you, or there is a specific change in legislation affecting the determination.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/CASH20002/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "AN 2013/1", "Title": "Goods and Services Tax: Adjustment Note Information Requirements Amendment Determination 2013 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Requirements > 2013", "Date_of_Issue": "20 August 2013", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2013L01602", "Registration_Date": "21 August 2013", "Body": "1. Name of Determination: This determination is the Goods and Services Tax: Adjustment Note Information Requirements Amendment Determination 2013 . | 2. Commencement: This determination is taken to have commenced on 1 July 2010. | 3. Purpose: To clarify the operation of subparagraphs 5(1)(c)(i) and (ii), paragraphs 5(1)(g) and 5(2)(g) and subclause 5(4) of A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 and to insert subclause 5(5). | 4. Amendments: Subparagraph 5(1)(c)(i) Omit (i) relates to a tax invoice showing the total price for the supply or supplies is at least $1,000 (or such higher amount as the regulations specify); or (i) relates to a tax invoice showing the total price for the supply or supplies is at least $1,000 (or such higher amount as the regulations specify); or Substitute (i) relates to a tax invoice showing the total price for the supply or supplies is at least $1,000 (or such higher amount as regulations made pursuant to subparagraph 29-70(1)(c)(ii) of the GST Act specify); or (i) relates to a tax invoice showing the total price for the supply or supplies is at least $1,000 (or such higher amount as regulations made pursuant to subparagraph 29-70(1)(c)(ii) of the GST Act specify); or Subparagraph 5(1)(c)(ii) Omit (ii) arises out of an adjustment event where a supply that was not taxable becomes taxable and the price of the supply is at least $1,000; (ii) arises out of an adjustment event where a supply that was not taxable becomes taxable and the price of the supply is at least $1,000; Substitute (ii) arises out of an adjustment event where a supply that was not taxable becomes taxable and the price of the supply is at least $1,000 (or such higher amount as regulations made pursuant to subparagraph 29-70(1)(c)(ii) of the GST Act specify); (ii) arises out of an adjustment event where a supply that was not taxable becomes taxable and the price of the supply is at least $1,000 (or such higher amount as regulations made pursuant to subparagraph 29-70(1)(c)(ii) of the GST Act specify); Paragraph 5(1)(g) Omit (g) the difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event. If the supply is not a wholly taxable supply, the price of the supply is referable to that part of the supply that is affected by the adjustment event and that is, or becomes, taxable. (g) the difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event. If the supply is not a wholly taxable supply, the price of the supply is referable to that part of the supply that is affected by the adjustment event and that is, or becomes, taxable. Substitute (g) if there is a difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event - that difference. Where the supply is not a wholly taxable supply, the adjustment note may identify only the difference in the price to the extent it causes the adjustment. (g) if there is a difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event - that difference. Where the supply is not a wholly taxable supply, the adjustment note may identify only the difference in the price to the extent it causes the adjustment. Paragraph 5(2)(g) Omit (g) the difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event. If the supply is not a wholly taxable supply, the price of the supply is referable to that part of the supply that is affected by the adjustment event and that is, or becomes, taxable. (g) the difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event. If the supply is not a wholly taxable supply, the price of the supply is referable to that part of the supply that is affected by the adjustment event and that is, or becomes, taxable. Substitute (g) if there is a difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event - that difference. Where the supply is not a wholly taxable supply, the adjustment note may identify only the difference in the price to the extent it causes the adjustment. (g) if there is a difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event - that difference. Where the supply is not a wholly taxable supply, the adjustment note may identify only the difference in the price to the extent it causes the adjustment. Clause 5(4) Omit (4) Concessional treatment A document issued by an entity to another entity may be treated by the other entity as an adjustment note for the purposes of the GST Act if: (a) it would comply with the requirements for an adjustment note but for the fact that it does not contain certain information; and (b) all of that information can be clearly ascertained from other documents given by the entity to the other entity. (a) it would comply with the requirements for an adjustment note but for the fact that it does not contain certain information; and (b) all of that information can be clearly ascertained from other documents given by the entity to the other entity. Substitute (4) Other information clearly ascertained A document issued by an entity to another entity satisfies paragraph 29-75(1)(c) for the purposes of the GST Act if it meets the following requirements: (a) it would comply with the requirements for an adjustment note but for the fact that it does not contain certain information otherwise required by the Commissioner pursuant to a determination under paragraph 29-75(1)(c); and (b) all of that information can be clearly ascertained from other documents given by the entity to the other entity. (5) Multiple adjustments If more than one adjustment is included in a document, then: (a) the requirement in 5(1)(f) or 5(2)(f) will be satisfied if a total amount of adjustments to the GST payable can be clearly ascertained for each type of adjustment, and (b) the requirement in 5(1)(g) and 5(2)(g) will be satisfied if the net total of differences in price can be clearly ascertained. (a) it would comply with the requirements for an adjustment note but for the fact that it does not contain certain information otherwise required by the Commissioner pursuant to a determination under paragraph 29-75(1)(c); and (b) all of that information can be clearly ascertained from other documents given by the entity to the other entity. (a) the requirement in 5(1)(f) or 5(2)(f) will be satisfied if a total amount of adjustments to the GST payable can be clearly ascertained for each type of adjustment, and (b) the requirement in 5(1)(g) and 5(2)(g) will be satisfied if the net total of differences in price can be clearly ascertained.", "Related_Explanatory_Statements": "AN 2013/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/AN20131/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "AN 2012/1 (As Amended)", "Title": "A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Requirements > 2012", "Date_of_Issue": "29 March 2012", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2012L00769", "Registration_Date": "3 April 2012", "Body": "1. Name of Determination (see Note 1 ): This legislative instrument is the A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 . | 2. Revocation of previous instrument: The legislative instrument A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination (No. 1) 2000 (F2006B11651) registered on 29 November 2006 is revoked on the commencement of this legislative instrument and therefore does not apply to net amounts for tax periods to which this instrument applies. | 3. Commencement and application of this instrument: (a) This legislative instrument commences on 1 July 2010. (b) This legislative instrument specifies the other information requirements for adjustment notes and recipient created adjustment notes for the purposes of subsection 29-75(1) of the GST Act. These requirements apply in relation to net amounts for tax periods starting on or after 1 July 2010. (c) A document that satisfied the information requirements of A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination (No. 1) 2000 (F2006B11651) registered on 29 November 2006 will continue to satisfy the information requirements of this legislative instrument. (a) This legislative instrument commences on 1 July 2010. (b) This legislative instrument specifies the other information requirements for adjustment notes and recipient created adjustment notes for the purposes of subsection 29-75(1) of the GST Act. These requirements apply in relation to net amounts for tax periods starting on or after 1 July 2010. (c) A document that satisfied the information requirements of A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination (No. 1) 2000 (F2006B11651) registered on 29 November 2006 will continue to satisfy the information requirements of this legislative instrument. | 4. Legislative instrument (Who is covered by this legislative instrument ): This legislative instrument applies to all entities that issue adjustment notes and recipient created adjustment notes under section 29-75 of the GST Act. | 5. Information requirements: (1) Adjustment Note other than a recipient created adjustment note An adjustment note, other than a recipient created adjustment note referred to in subclause (2), must contain the following information, or enough information in the adjustment note to enable the following to be clearly ascertained: (a) that the document is intended as an adjustment note and the effect [1] of the adjustment; (b) the identity [2] of the supplier or the supplier's agent; (c) the identity or ABN of the recipient, the recipient's agent,or another member of the recipient's GST group, [3] if the adjustment note: (i) relates to a tax invoice showing the total price for the supply or supplies is at least $1,000 (or such higher amount as the regulations made pursuant to subparagraph 29-70(1)(c)(ii) of the GST Act specify); or (ii) arises out of an adjustment event where a supply that was not taxable becomes taxable and the price of the supply is at least $1,000 (or such higher amount as the regulations made pursuant to subparagraph 29-70(1)(c)(ii) of the GST Act specify); (d) the issue date of the adjustment note; (e) a brief explanation of the reason for the adjustment; (f) the amount of the adjustment to the GST payable; [4] (g) if there is a difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event - that difference. Where the supply is not a wholly taxable supply, the adjustment note may identify only the difference in the price to the extent it causes the adjustment. (2) Recipient created adjustment note A recipient created adjustment note must contain the following information, or enough information in the recipient created adjustment note to enable the following to be clearly ascertained: (a) that the document is intended as a recipient created adjustment note and the effect [5] of the adjustment; (b) the identity and ABN of the supplier or the supplier's agent; (c) the identity [6] of the recipient or the recipient's agent; (d) the issue date of the adjustment note; (e) a brief explanation of the reason for the adjustment; (f) the amount of the adjustment to the GST payable; [7] (g) if there is a difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event - that difference. Where the supply is not a wholly taxable supply, the adjustment note may identify only the difference in the price to the extent it causes the adjustment. (3) Statement as an alternative to the requirement in paragraph 5(1)(f) or 5(2)(f), as applicable If the amount of the GST payable is 1/11th of the price, a statement can be included as an alternative to the requirement at paragraph 5(1)(f) or 5(2)(f). The statement must make it clear that the difference in the price of the supply includes GST. Note: all other requirements in subclause 5(1) or 5(2), as applicable, must be satisfied. (4) Other information clearly ascertained A document issued by an entity to another entity satisfies paragraph 29-75(1)(c) for the purposes of the GST Act if it meets the following requirements: (a) it would comply with the requirements for an adjustment note but for the fact that it does not contain certain information otherwise required by the Commissioner pursuant to a determination under paragraph 29-75(1)(c); and (b) all of that information can be clearly ascertained from other documents given by the entity to the other entity. (5) Multiple adjustments If more than one adjustment is included in a document, then: (a) the requirement in 5(1)(f) or 5(2)(f) will be satisfied if a total amount of adjustments to the GST payable can be clearly ascertained for each type of adjustment, and (b) the requirement in 5(1)(g) and 5(2)(g) will be satisfied if the net total of differences in price can be clearly ascertained. (1) Adjustment Note other than a recipient created adjustment note An adjustment note, other than a recipient created adjustment note referred to in subclause (2), must contain the following information, or enough information in the adjustment note to enable the following to be clearly ascertained: (a) that the document is intended as an adjustment note and the effect [1] of the adjustment; (b) the identity [2] of the supplier or the supplier's agent; (c) the identity or ABN of the recipient, the recipient's agent,or another member of the recipient's GST group, [3] if the adjustment note: (i) relates to a tax invoice showing the total price for the supply or supplies is at least $1,000 (or such higher amount as the regulations made pursuant to subparagraph 29-70(1)(c)(ii) of the GST Act specify); or (ii) arises out of an adjustment event where a supply that was not taxable becomes taxable and the price of the supply is at least $1,000 (or such higher amount as the regulations made pursuant to subparagraph 29-70(1)(c)(ii) of the GST Act specify); (d) the issue date of the adjustment note; (e) a brief explanation of the reason for the adjustment; (f) the amount of the adjustment to the GST payable; [4] (g) if there is a difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event - that difference. Where the supply is not a wholly taxable supply, the adjustment note may identify only the difference in the price to the extent it causes the adjustment. (2) Recipient created adjustment note A recipient created adjustment note must contain the following information, or enough information in the recipient created adjustment note to enable the following to be clearly ascertained: (a) that the document is intended as a recipient created adjustment note and the effect [5] of the adjustment; (b) the identity and ABN of the supplier or the supplier's agent; (c) the identity [6] of the recipient or the recipient's agent; (d) the issue date of the adjustment note; (e) a brief explanation of the reason for the adjustment; (f) the amount of the adjustment to the GST payable; [7] (g) if there is a difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event - that difference. Where the supply is not a wholly taxable supply, the adjustment note may identify only the difference in the price to the extent it causes the adjustment. (3) Statement as an alternative to the requirement in paragraph 5(1)(f) or 5(2)(f), as applicable If the amount of the GST payable is 1/11th of the price, a statement can be included as an alternative to the requirement at paragraph 5(1)(f) or 5(2)(f). The statement must make it clear that the difference in the price of the supply includes GST. Note: all other requirements in subclause 5(1) or 5(2), as applicable, must be satisfied. (4) Other information clearly ascertained A document issued by an entity to another entity satisfies paragraph 29-75(1)(c) for the purposes of the GST Act if it meets the following requirements: (a) it would comply with the requirements for an adjustment note but for the fact that it does not contain certain information otherwise required by the Commissioner pursuant to a determination under paragraph 29-75(1)(c); and (b) all of that information can be clearly ascertained from other documents given by the entity to the other entity. (5) Multiple adjustments If more than one adjustment is included in a document, then: (a) the requirement in 5(1)(f) or 5(2)(f) will be satisfied if a total amount of adjustments to the GST payable can be clearly ascertained for each type of adjustment, and (b) the requirement in 5(1)(g) and 5(2)(g) will be satisfied if the net total of differences in price can be clearly ascertained. (a) that the document is intended as an adjustment note and the effect [1] of the adjustment; (b) the identity [2] of the supplier or the supplier's agent; (c) the identity or ABN of the recipient, the recipient's agent,or another member of the recipient's GST group, [3] if the adjustment note: (i) relates to a tax invoice showing the total price for the supply or supplies is at least $1,000 (or such higher amount as the regulations made pursuant to subparagraph 29-70(1)(c)(ii) of the GST Act specify); or (ii) arises out of an adjustment event where a supply that was not taxable becomes taxable and the price of the supply is at least $1,000 (or such higher amount as the regulations made pursuant to subparagraph 29-70(1)(c)(ii) of the GST Act specify); (d) the issue date of the adjustment note; (e) a brief explanation of the reason for the adjustment; (f) the amount of the adjustment to the GST payable; [4] (g) if there is a difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event - that difference. Where the supply is not a wholly taxable supply, the adjustment note may identify only the difference in the price to the extent it causes the adjustment. (i) relates to a tax invoice showing the total price for the supply or supplies is at least $1,000 (or such higher amount as the regulations made pursuant to subparagraph 29-70(1)(c)(ii) of the GST Act specify); or (ii) arises out of an adjustment event where a supply that was not taxable becomes taxable and the price of the supply is at least $1,000 (or such higher amount as the regulations made pursuant to subparagraph 29-70(1)(c)(ii) of the GST Act specify); (a) that the document is intended as a recipient created adjustment note and the effect [5] of the adjustment; (b) the identity and ABN of the supplier or the supplier's agent; (c) the identity [6] of the recipient or the recipient's agent; (d) the issue date of the adjustment note; (e) a brief explanation of the reason for the adjustment; (f) the amount of the adjustment to the GST payable; [7] (g) if there is a difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event - that difference. Where the supply is not a wholly taxable supply, the adjustment note may identify only the difference in the price to the extent it causes the adjustment. (a) it would comply with the requirements for an adjustment note but for the fact that it does not contain certain information otherwise required by the Commissioner pursuant to a determination under paragraph 29-75(1)(c); and (b) all of that information can be clearly ascertained from other documents given by the entity to the other entity. (a) the requirement in 5(1)(f) or 5(2)(f) will be satisfied if a total amount of adjustments to the GST payable can be clearly ascertained for each type of adjustment, and (b) the requirement in 5(1)(g) and 5(2)(g) will be satisfied if the net total of differences in price can be clearly ascertained. | 6. Definitions: (1) Recipient created adjustment note means, for the purpose of this determination, an adjustment note issued by a recipient in the circumstances referred to in subsection 29-75(2) of the GST Act. (2) Other expressions in this determination have the same meaning as in the GST Act. (1) Recipient created adjustment note means, for the purpose of this determination, an adjustment note issued by a recipient in the circumstances referred to in subsection 29-75(2) of the GST Act. (2) Other expressions in this determination have the same meaning as in the GST Act. Notes to the A New Tax System (Goods and Services Tax) Adjustment Notes Information Requirements Determination 2012 Note 1: The A New Tax System (Goods and Services Tax) Adjustment Notes Information Requirements Determination 2012 (in force under subsection 29-75 of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below . Table of Instruments Title Date of FRLI registration Date of commencement A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 (F2012L00769 ) 3 April 2012 1 July 2010 Goods and Services Tax : Adjustment Note Information Requirements Amendment Determination 2013 (F2013L01602 ) 21 August 2013 1 July 2010 Table of Amendments ad. = added or inserted, am. = amended rep. = repealed, rs. = repealed and substitute Provision affected How affected Clause 5 am. (F2013L01602)", "Related_Explanatory_Statements": "[1] | [2] | [3] | [4] | [5] | [6] | [7]", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/AN20121/00001", "Unmatched_Content": "[1] For example, whether it is a positive or negative amount, or a debit or credit amount, to the supplier or the recipient. | [2] Paragraph 29-75(1)(b) of the GST Act also requires the adjustment note to contain the ABN of the entity that issues it, either the supplier or the supplier's agent. | [3] Where the document was taken to be a tax invoice under the circumstances in subsection 48-57(1). | [4] If the amount of the GST payable is 1/11th of the price, see the alternative to this requirement at subclause 5(3). | [5] For example, whether it is a positive or negative amount, or a debit or credit amount, to the supplier or the recipient. | [6] Paragraph 29-75(1)(b) of the GST Act also requires the adjustment note to contain the ABN of the entity that issues it. In the case of a recipient created adjustment note, this is either the recipient or the recipient's agent. | [7] If the amount of the GST payable is 1/11th of the price, see the alternative to this requirement at subclause 5(3)."}
{"Instrument_Reference": "TPANI 2010/1", "Title": "A New Tax System (Goods and Services Tax) Third Party Adjustment Note Information Requirements Determination (No. 1) 2010", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Requirements > 2010", "Date_of_Issue": "9 June 2010", "Signatory": "Signed by Shane Reardon Shane Reardon Deputy Commissioner of Taxation", "Registration_Number": "F2010L01588", "Registration_Date": "16 June 2010", "Body": "1. Name of Determination: This determination is the A New Tax System (Goods and Services Tax) Third Party Adjustment Note Information Requirements Determination (No. 1) 2010. | 2. Commencement: This determination commences on 1 July 2010. | 3. Documents to which the Determination applies: This determination applies to third party adjustment notes issued under subsection 134-20(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). | 4. Determination (who is covered by this Determination): This determination applies to the entity that makes the payment. | 5. Information requirements for third party adjustment notes: For the purposes of paragraph 134-20(1)(d) of the GST Act, a third party adjustment note must contain enough information to enable the following to be clearly ascertained: (a) the payer's identity, as specified in a form other than the payer's ABN (note that under paragraph 134-20(1)(c) of the GST Act, the payer must also set out its ABN); (b) the payee's identity or the payee's ABN; (c) a description of the thing that the payee acquires (including the quantity) and to which the payment relates; (d) the amount of the payment (being a payment of money, an offset of debt, or a credit to an account) that represents a third party payment under Division 134 of the GST Act; (e) the amount of the payer's decreasing adjustment under subsection 134-5(2) of the GST Act; (f) the date the note is issued. (a) the payer's identity, as specified in a form other than the payer's ABN (note that under paragraph 134-20(1)(c) of the GST Act, the payer must also set out its ABN); (b) the payee's identity or the payee's ABN; (c) a description of the thing that the payee acquires (including the quantity) and to which the payment relates; (d) the amount of the payment (being a payment of money, an offset of debt, or a credit to an account) that represents a third party payment under Division 134 of the GST Act; (e) the amount of the payer's decreasing adjustment under subsection 134-5(2) of the GST Act; (f) the date the note is issued. | 6. Definitions: 1) Third party adjustment note means an adjustment note issued by a payer in the circumstances referred to in subsection 134-20(1) of the GST Act. 2) Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "A New Tax System (Goods and Services Tax) Act 1999 | Legislative Instruments Act 2003 | TPANI 2010/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/TPANI20101/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "ANI 2000/1", "Title": "A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination (No. 1) 2000 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Requirements > 2000", "Date_of_Issue": "14 June 2000", "Signatory": "Peter Chochula Senior Tax Counsel Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2006B11651", "Registration_Date": "29 November 2006", "Body": "Citation | 1. This determination is the A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination (No. 1) 2000 . | Commencement | 2. This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | Information requirements - Adjustment Notes other than Recipient Created Adjustment Notes | 3. An adjustment note other than an adjustment note referred to in Clauses 4 and 5 must contain the following information: (a) the following words must be shown in a prominent place on the document: (i) where the adjustment to the price is shown: (A) as a positive or debit amount to either the supplier or the recipient - the words \"Adjustment Note\" stated prominently; or (B) as a negative or credit amount to the supplier - the words \"Adjustment Note\" stated prominently; or (ii) where the adjustment to the price is shown as a negative or credit amount to the recipient - the words \"Tax Invoice\" or \"Adjustment Note\" stated prominently; (b) the name of the supplier or the agent of the supplier; (c) the name of the recipient or the agent of the recipient; (d) the address or ABN of the recipient or the agent of the recipient; (e) the issue date of the adjustment note; (f) the difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event; (g) a brief explanation of the reason for the adjustment; (h) the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the supply includes GST; (ha) if the adjustment note relates to a supply that is partly a taxable supply: (i) the amount of the adjustment to the GST payable; and (ii) the difference between the price of the supply (to the extent that it is a taxable supply) before the adjustment event and the price of the supply (to the extent that it is a taxable supply) after the adjustment event; (j) if the adjustment note relates to a supply that has an amount of GST payable that is less than 1/11th of the price (other than a supply of insurance): (i) the amount of the adjustment to the GST payable; and (ii) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; (k) if the adjustment note relates to a supply of insurance that has an amount of GST payable that is less than 1/11th of the price: (i) the amount of the adjustment to the GST payable; and (ii) either: (A) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; or (B) a statement to the effect that if an entity is registered for GST, the adjustment for that entity is either the GST amount shown in the adjustment note or based on the GST amount shown in the adjustment note and the GST amount may be less than 1/11th of the total amount payable. | (a) the following words must be shown in a prominent place on the document: (i) where the adjustment to the price is shown: (A) as a positive or debit amount to either the supplier or the recipient - the words \"Adjustment Note\" stated prominently; or (B) as a negative or credit amount to the supplier - the words \"Adjustment Note\" stated prominently; or (ii) where the adjustment to the price is shown as a negative or credit amount to the recipient - the words \"Tax Invoice\" or \"Adjustment Note\" stated prominently; (b) the name of the supplier or the agent of the supplier; (c) the name of the recipient or the agent of the recipient; (d) the address or ABN of the recipient or the agent of the recipient; (e) the issue date of the adjustment note; (f) the difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event; (g) a brief explanation of the reason for the adjustment; (h) the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the supply includes GST; (ha) if the adjustment note relates to a supply that is partly a taxable supply: (i) the amount of the adjustment to the GST payable; and (ii) the difference between the price of the supply (to the extent that it is a taxable supply) before the adjustment event and the price of the supply (to the extent that it is a taxable supply) after the adjustment event; (j) if the adjustment note relates to a supply that has an amount of GST payable that is less than 1/11th of the price (other than a supply of insurance): (i) the amount of the adjustment to the GST payable; and (ii) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; (k) if the adjustment note relates to a supply of insurance that has an amount of GST payable that is less than 1/11th of the price: (i) the amount of the adjustment to the GST payable; and (ii) either: (A) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; or (B) a statement to the effect that if an entity is registered for GST, the adjustment for that entity is either the GST amount shown in the adjustment note or based on the GST amount shown in the adjustment note and the GST amount may be less than 1/11th of the total amount payable. | (i) where the adjustment to the price is shown: (A) as a positive or debit amount to either the supplier or the recipient - the words \"Adjustment Note\" stated prominently; or (B) as a negative or credit amount to the supplier - the words \"Adjustment Note\" stated prominently; or (ii) where the adjustment to the price is shown as a negative or credit amount to the recipient - the words \"Tax Invoice\" or \"Adjustment Note\" stated prominently; | (A) as a positive or debit amount to either the supplier or the recipient - the words \"Adjustment Note\" stated prominently; or (B) as a negative or credit amount to the supplier - the words \"Adjustment Note\" stated prominently; or | (i) the amount of the adjustment to the GST payable; and (ii) the difference between the price of the supply (to the extent that it is a taxable supply) before the adjustment event and the price of the supply (to the extent that it is a taxable supply) after the adjustment event; | (i) the amount of the adjustment to the GST payable; and (ii) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; | (i) the amount of the adjustment to the GST payable; and (ii) either: (A) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; or (B) a statement to the effect that if an entity is registered for GST, the adjustment for that entity is either the GST amount shown in the adjustment note or based on the GST amount shown in the adjustment note and the GST amount may be less than 1/11th of the total amount payable. | (A) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; or (B) a statement to the effect that if an entity is registered for GST, the adjustment for that entity is either the GST amount shown in the adjustment note or based on the GST amount shown in the adjustment note and the GST amount may be less than 1/11th of the total amount payable. | 4. An adjustment note which: (a) relates to a tax invoice showing a total amount payable of less than $1000; or (b) arises out of an adjustment event where a supply that was not taxable becomes taxable and the price of the supply was less than $1000; must contain the following information: (c) the following words must be shown in a prominent place on the document: (i) where the adjustment to the price is shown: (A) as a positive or debit amount to either the supplier or the recipient - the words \"Adjustment Note\" stated prominently; or (B) as a negative or credit amount to the supplier - the words \"Adjustment Note\" stated prominently; or (ii) where the adjustment to the price is shown as a negative or credit amount to the recipient - the words \"Tax Invoice\" or \"Adjustment Note\" stated prominently; (d) the name of the supplier or the agent of the supplier; (e) the issue date of the adjustment note; (f) the difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event; (g) a brief explanation of the reason for the adjustment; (h) the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the supply includes GST; (ha) if the adjustment note relates to a supply that is partly a taxable supply: (i) the amount of the adjustment to the GST payable; and (ii) the difference between the price of the supply (to the extent that it is a taxable supply) before the adjustment event and the price of the supply (to the extent that it is a taxable supply) after the adjustment event; (j) if the adjustment note relates to a supply that has an amount of GST payable that is less than 1/11th of the price (other than a supply of insurance): (i) the amount of the adjustment to the GST payable; and (ii) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; (k) if the adjustment note relates to a supply of insurance that has a GST amount payable that is less than 1/11th of the price: (i) the amount of the adjustment to the GST payable; and (ii) either: (A) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; or (B) a statement to the effect that if an entity is registered for GST, the adjustment for that entity is either the GST amount shown in the adjustment note or based on the GST amount shown in the adjustment note and the GST amount may be less than 1/11th of the total amount payable. | (a) relates to a tax invoice showing a total amount payable of less than $1000; or (b) arises out of an adjustment event where a supply that was not taxable becomes taxable and the price of the supply was less than $1000; | must contain the following information: (c) the following words must be shown in a prominent place on the document: (i) where the adjustment to the price is shown: (A) as a positive or debit amount to either the supplier or the recipient - the words \"Adjustment Note\" stated prominently; or (B) as a negative or credit amount to the supplier - the words \"Adjustment Note\" stated prominently; or (ii) where the adjustment to the price is shown as a negative or credit amount to the recipient - the words \"Tax Invoice\" or \"Adjustment Note\" stated prominently; (d) the name of the supplier or the agent of the supplier; (e) the issue date of the adjustment note; (f) the difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event; (g) a brief explanation of the reason for the adjustment; (h) the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the supply includes GST; (ha) if the adjustment note relates to a supply that is partly a taxable supply: (i) the amount of the adjustment to the GST payable; and (ii) the difference between the price of the supply (to the extent that it is a taxable supply) before the adjustment event and the price of the supply (to the extent that it is a taxable supply) after the adjustment event; (j) if the adjustment note relates to a supply that has an amount of GST payable that is less than 1/11th of the price (other than a supply of insurance): (i) the amount of the adjustment to the GST payable; and (ii) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; (k) if the adjustment note relates to a supply of insurance that has a GST amount payable that is less than 1/11th of the price: (i) the amount of the adjustment to the GST payable; and (ii) either: (A) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; or (B) a statement to the effect that if an entity is registered for GST, the adjustment for that entity is either the GST amount shown in the adjustment note or based on the GST amount shown in the adjustment note and the GST amount may be less than 1/11th of the total amount payable. | (c) the following words must be shown in a prominent place on the document: (i) where the adjustment to the price is shown: (A) as a positive or debit amount to either the supplier or the recipient - the words \"Adjustment Note\" stated prominently; or (B) as a negative or credit amount to the supplier - the words \"Adjustment Note\" stated prominently; or (ii) where the adjustment to the price is shown as a negative or credit amount to the recipient - the words \"Tax Invoice\" or \"Adjustment Note\" stated prominently; (d) the name of the supplier or the agent of the supplier; (e) the issue date of the adjustment note; (f) the difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event; (g) a brief explanation of the reason for the adjustment; (h) the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the supply includes GST; (ha) if the adjustment note relates to a supply that is partly a taxable supply: (i) the amount of the adjustment to the GST payable; and (ii) the difference between the price of the supply (to the extent that it is a taxable supply) before the adjustment event and the price of the supply (to the extent that it is a taxable supply) after the adjustment event; (j) if the adjustment note relates to a supply that has an amount of GST payable that is less than 1/11th of the price (other than a supply of insurance): (i) the amount of the adjustment to the GST payable; and (ii) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; (k) if the adjustment note relates to a supply of insurance that has a GST amount payable that is less than 1/11th of the price: (i) the amount of the adjustment to the GST payable; and (ii) either: (A) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; or (B) a statement to the effect that if an entity is registered for GST, the adjustment for that entity is either the GST amount shown in the adjustment note or based on the GST amount shown in the adjustment note and the GST amount may be less than 1/11th of the total amount payable. | (i) where the adjustment to the price is shown: (A) as a positive or debit amount to either the supplier or the recipient - the words \"Adjustment Note\" stated prominently; or (B) as a negative or credit amount to the supplier - the words \"Adjustment Note\" stated prominently; or (ii) where the adjustment to the price is shown as a negative or credit amount to the recipient - the words \"Tax Invoice\" or \"Adjustment Note\" stated prominently; | (A) as a positive or debit amount to either the supplier or the recipient - the words \"Adjustment Note\" stated prominently; or (B) as a negative or credit amount to the supplier - the words \"Adjustment Note\" stated prominently; or | (i) the amount of the adjustment to the GST payable; and (ii) the difference between the price of the supply (to the extent that it is a taxable supply) before the adjustment event and the price of the supply (to the extent that it is a taxable supply) after the adjustment event; | (i) the amount of the adjustment to the GST payable; and (ii) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; | (i) the amount of the adjustment to the GST payable; and (ii) either: (A) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; or (B) a statement to the effect that if an entity is registered for GST, the adjustment for that entity is either the GST amount shown in the adjustment note or based on the GST amount shown in the adjustment note and the GST amount may be less than 1/11th of the total amount payable. | (A) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; or (B) a statement to the effect that if an entity is registered for GST, the adjustment for that entity is either the GST amount shown in the adjustment note or based on the GST amount shown in the adjustment note and the GST amount may be less than 1/11th of the total amount payable. | Information requirements - Recipient Created Adjustment Notes | 5. A recipient created adjustment note must contain the following information: (a) the following words must be shown in a prominent place on the document: (i) where the adjustment to the price is shown: (A) as a positive or debit amount to either the supplier or the recipient - the words \"Recipient Created Adjustment Note\" stated prominently; or (B) as a negative or credit amount for the supplier - the words \"Recipient Created Adjustment Note\" stated prominently; or (ii) where the adjustment to the price is shown as a negative or credit amount for the recipient - the words \"Recipient Created Tax Invoice\" or \"Recipient Created Adjustment Note\" stated prominently; (b) the name of the supplier or the agent of the supplier; (c) the ABN of the supplier or the agent of the supplier; (d) the name of the recipient or the agent of the recipient; (e) the issue date of the adjustment note; (f) the difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event; (g) a brief explanation of the reason for the adjustment; (h) the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply includes GST; (ha) if the adjustment note relates to a supply that is partly a taxable supply: (i) the amount of the adjustment to the GST payable; and (ii) the difference between the price of the supply (to the extent that it is a taxable supply) before the adjustment event and the price of the supply (to the extent that it is a taxable supply) after the adjustment event; (j) if the adjustment note relates to a supply that has an amount of GST payable that is less than 1/11th of the price (other than a supply of insurance): (i) the amount of the adjustment to the GST payable; and (ii) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; (k) if the adjustment note relates to a supply of insurance that has an amount of GST payable that is less than 1/11th of the price: (i) the amount of the adjustment to the GST payable; and (ii) either: (A) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; or (B) a statement to the effect that if an entity is registered for GST, the adjustment for that entity is either the GST amount shown in the adjustment note or based on the GST amount shown in the adjustment note and the GST amount may be less than 1/11th of the total amount payable. | (a) the following words must be shown in a prominent place on the document: (i) where the adjustment to the price is shown: (A) as a positive or debit amount to either the supplier or the recipient - the words \"Recipient Created Adjustment Note\" stated prominently; or (B) as a negative or credit amount for the supplier - the words \"Recipient Created Adjustment Note\" stated prominently; or (ii) where the adjustment to the price is shown as a negative or credit amount for the recipient - the words \"Recipient Created Tax Invoice\" or \"Recipient Created Adjustment Note\" stated prominently; (b) the name of the supplier or the agent of the supplier; (c) the ABN of the supplier or the agent of the supplier; (d) the name of the recipient or the agent of the recipient; (e) the issue date of the adjustment note; (f) the difference between the price of the supply before the adjustment event and the price of the supply after the adjustment event; (g) a brief explanation of the reason for the adjustment; (h) the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply includes GST; (ha) if the adjustment note relates to a supply that is partly a taxable supply: (i) the amount of the adjustment to the GST payable; and (ii) the difference between the price of the supply (to the extent that it is a taxable supply) before the adjustment event and the price of the supply (to the extent that it is a taxable supply) after the adjustment event; (j) if the adjustment note relates to a supply that has an amount of GST payable that is less than 1/11th of the price (other than a supply of insurance): (i) the amount of the adjustment to the GST payable; and (ii) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; (k) if the adjustment note relates to a supply of insurance that has an amount of GST payable that is less than 1/11th of the price: (i) the amount of the adjustment to the GST payable; and (ii) either: (A) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; or (B) a statement to the effect that if an entity is registered for GST, the adjustment for that entity is either the GST amount shown in the adjustment note or based on the GST amount shown in the adjustment note and the GST amount may be less than 1/11th of the total amount payable. | (i) where the adjustment to the price is shown: (A) as a positive or debit amount to either the supplier or the recipient - the words \"Recipient Created Adjustment Note\" stated prominently; or (B) as a negative or credit amount for the supplier - the words \"Recipient Created Adjustment Note\" stated prominently; or (ii) where the adjustment to the price is shown as a negative or credit amount for the recipient - the words \"Recipient Created Tax Invoice\" or \"Recipient Created Adjustment Note\" stated prominently; | (A) as a positive or debit amount to either the supplier or the recipient - the words \"Recipient Created Adjustment Note\" stated prominently; or (B) as a negative or credit amount for the supplier - the words \"Recipient Created Adjustment Note\" stated prominently; or | (i) the amount of the adjustment to the GST payable; and (ii) the difference between the price of the supply (to the extent that it is a taxable supply) before the adjustment event and the price of the supply (to the extent that it is a taxable supply) after the adjustment event; | (i) the amount of the adjustment to the GST payable; and (ii) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; | (i) the amount of the adjustment to the GST payable; and (ii) either: (A) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; or (B) a statement to the effect that if an entity is registered for GST, the adjustment for that entity is either the GST amount shown in the adjustment note or based on the GST amount shown in the adjustment note and the GST amount may be less than 1/11th of the total amount payable. | (A) the difference between the GST exclusive price of the supply before the adjustment event and the GST exclusive price of the supply after the adjustment event; or (B) a statement to the effect that if an entity is registered for GST, the adjustment for that entity is either the GST amount shown in the adjustment note or based on the GST amount shown in the adjustment note and the GST amount may be less than 1/11th of the total amount payable. | Definitions | 6. 1 The following expression is defined for the purpose of this determination: recipient created adjustment note means an adjustment note issued by a recipient in the circumstances referred to in subsection 29-75(2). 2 Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . | 1 The following expression is defined for the purpose of this determination: recipient created adjustment note means an adjustment note issued by a recipient in the circumstances referred to in subsection 29-75(2). 2 Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 .", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/ANI0001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "AN 2015/35", "Title": "Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 35) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Timeframes > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01579", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: This determination is the Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 35) 2015. | 2. Commencement: This determination commences on the day after registration. | 3. Repeal of previous instrument: A New Tax System (Goods and Services Tax) Act 1999 Extension of Time to issue An Adjustment Determination (No. 1) 2000 - F2005B01937 , registered on 21/7/2005 is repealed on the commencement of this determination. | 4. Application: This determination applies to an entity that satisfies the following requirements: (a) the supplier must be registered for GST; (b) the supplier must be a Public Utility Provider; (c) the supply to which this determination applies is the provision of utility services; (d) the supplier must have issued a tax invoice in relation to the supply which is now subject to an adjustment; (e) the recipient must not have requested an adjustment note for the adjustment relating to the supply; and (f) if a recipient of a supply requests from a supplier an adjustment note for an adjustment relating to the supply, the supplier must issue an adjustment note within 28 days of the receipt of the request. (a) the supplier must be registered for GST; (b) the supplier must be a Public Utility Provider; (c) the supply to which this determination applies is the provision of utility services; (d) the supplier must have issued a tax invoice in relation to the supply which is now subject to an adjustment; (e) the recipient must not have requested an adjustment note for the adjustment relating to the supply; and (f) if a recipient of a supply requests from a supplier an adjustment note for an adjustment relating to the supply, the supplier must issue an adjustment note within 28 days of the receipt of the request. | 5. Determination: This determination applies to a Public Utility Provider who is a gas retailer. A Public Utility Provider, upon becoming aware of an adjustment can extend the time in which they must issue an adjustment note to the date on which the next invoice would normally issue for that customer or 98 days, whichever is the earlier. | 6. Definitions: The following expressions are defined for the purposes of this determination: Public Utility Provider has the same definition as provided in GSTR 2000/32:- \"a Public Utility Provider is an authority or an enterprise, the primary business of which is to provide electricity or gas to the public for domestic or business purposes. The public utility provider may be publicly or privately owned\". Utility Services the provision of gas and electricity supplies and associated ancillary supplies. Other terms in this determination that are defined in the A New Tax System (Goods and Services Tax) Act 1999 have the same meaning in this determination as they have in that Act.", "Related_Explanatory_Statements": "AN 2015/35 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/AN201535/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "AN 2015/36", "Title": "Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 36) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999 and Acts Interpretation Act 1901", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Timeframes > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01582", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: This determination is the Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 36) 2015. | 2. Commencement: This determination commences on the day after registration. | 3. Repeal of previous instrument: A New Tax System (Goods and Services Tax) Act 1999 Extension of Time to Issue An Adjustment Determination (No. 78) 2000 - F2005B01938 , registered on 26/7/2005 is repealed on the commencement of this determination.. | 4. Application: This determination applies to an entity that satisfies the following requirements: (a) the supplier must be registered for GST; (b) the supplier must be a Public Utility Provider; (c) the supplies to which this determination applies is the provision of utility services; (d) the supplier must have issued a tax invoice in relation to the supply which is now subject to an adjustment; (e) the recipient must not have requested an adjustment note for the adjustment relating to the supply; and (f) if a recipient of a supply requests from a supplier an adjustment note for an adjustment relating to the supply, the supplier must issue an adjustment note within 28 days of the receipt of the request. (a) the supplier must be registered for GST; (b) the supplier must be a Public Utility Provider; (c) the supplies to which this determination applies is the provision of utility services; (d) the supplier must have issued a tax invoice in relation to the supply which is now subject to an adjustment; (e) the recipient must not have requested an adjustment note for the adjustment relating to the supply; and (f) if a recipient of a supply requests from a supplier an adjustment note for an adjustment relating to the supply, the supplier must issue an adjustment note within 28 days of the receipt of the request. | 5. Determination: This determination applies to a Public Utility Provider who is an electricity retailer. A Public Utility Provider, upon becoming aware of an adjustment can extend the time in which they must issue an adjustment note to the date on which the next invoice would normally issue for that customer or 98 days, whichever is the earlier. | 6. Definitions: The following expressions are defined for the purposes of this determination: Public Utility Provider has the same definition as provided in GSTR 2000/32:- \"a Public Utility Provider is an authority or an enterprise, the primary business of which is to provide electricity or gas to the public for domestic or business purposes. The public utility provider may be publicly or privately owned\". Utility Services is the provision of gas and electricity supplies and associated ancillary supplies. Other terms in this determination that are defined in the A New Tax System (Goods and Services Tax) Act 1999 have the same meaning in this determination as they have in that Act.", "Related_Explanatory_Statements": "AN 2015/36 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/AN201536/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "AN 2015/37", "Title": "Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 37) 2015 - Supplies made by electricity distributors to electricity retailers", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Timeframes > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01577", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: This determination is the Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 37) 2015 - Supplies made by electricity distributors to electricity retailers. | 2. Commencement: This determination commences on the day after registration. | 3. Repeal of previous instrument: A New Tax System (Goods and Services Tax) Extension of Time to Issue An Adjustment Determination (No. 1) 2002 - Supplies made by electricity distributors to electricity retailers - F2005B01940 , registered on 02/08/2005 is repealed on the commencement of this determination. | 4. Application: This determination applies to an entity that satisfies the following requirements: (a) the supplier must be registered for GST; (b) the supplier must be an Electricity Distributor; (c) the supplies to which this determination applies are the provision of distribution services and the ancillary/related services listed in the definition of Electricity Distributor in paragraph 6; (d) the supplier must have issued a tax invoice in relation to the supply which is now subject to an adjustment; (e) the recipient must not have requested an adjustment note for the adjustment relating to the supply; and (f) if a recipient of a supply requests from a supplier an adjustment note for an adjustment relating to the supply, the supplier must issue an adjustment note within 28 days of the receipt of the request. (a) the supplier must be registered for GST; (b) the supplier must be an Electricity Distributor; (c) the supplies to which this determination applies are the provision of distribution services and the ancillary/related services listed in the definition of Electricity Distributor in paragraph 6; (d) the supplier must have issued a tax invoice in relation to the supply which is now subject to an adjustment; (e) the recipient must not have requested an adjustment note for the adjustment relating to the supply; and (f) if a recipient of a supply requests from a supplier an adjustment note for an adjustment relating to the supply, the supplier must issue an adjustment note within 28 days of the receipt of the request. | 5. Determination: An Electricity Distributor, upon becoming aware of an adjustment can extend the time in which they must issue an adjustment note to an electricity retailer to 98 days. | 6. Definitions: The following expression is defined for the purposes of this determination: Electricity Distributor - an Electricity Distributor owns and operates a high and low voltage network through which it transports electricity to end-user customers. An Electricity Distributor also provides technical services as authorised in accordance with state legislation and regulations, including construction of overhead and underground power lines, regular inspection of equipment, maintenance and street lighting Other terms in this determination that are defined in the A New Tax System (Goods and Services Tax) Act 1999 have the same meaning in this determination as they have in that Act.", "Related_Explanatory_Statements": "AN 2015/37 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/AN201537/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "AN 2002/1", "Title": "A New Tax System (Goods and Services Tax) Extension of Time to Issue An Adjustment Note Determination (No. 1) 2002 - Supplies made by electricity distributors to electricity retailers", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Timeframes > 2002", "Date_of_Issue": "12 November 2002", "Signatory": "Basil Tropea Assistant Commissioner Goods and Services Tax (Resources and Energy) Delegate of the Commissioner", "Registration_Number": "F2005B01940", "Registration_Date": "2 August 2005", "Body": "Citation | 1. This determination is the A New Tax System (Goods and Services Tax) Extension of Time to Issue An Adjustment Note Determination (No. 1) 2002 - Supplies made by electricity distributors to electricity retailers. | Commencement | 2. (1) This determination commences from the date A New Tax System (Goods and Services Tax) Act 1999 commences. | (2) This determination does not revoke, amend or vary any previous determination made by the Commissioner. | Suppliers that can extend the period of time in which they must issue an adjustment note | 3. This determination applies to an Electricity Distributor. An Electricity Distributor, upon becoming aware of an adjustment can extend the time in which they must issue an adjustment note to an electricity retailer to 98 days. | Requirements that must be satisfied by an entity that is subject to this determination | 4. An entity must satisfy the following requirements: (a) the supplier must be registered for GST; (b) the supplier must be an Electricity Distributor; (c) the supplies to which this determination applies are the provision of distribution services and the ancillary/related services listed in the definition of Electricity Distributor in paragraph 5; (d) the supplier must have issued a tax invoice in relation to the supply which is now subject to an adjustment; (e) the recipient must not have requested an adjustment note for the adjustment relating to the supply; and (f) if a recipient of a supply requests from a supplier an adjustment note for an adjustment relating to the supply, the supplier must issue an adjustment note within 28 days of the receipt of the request. | (a) the supplier must be registered for GST; (b) the supplier must be an Electricity Distributor; (c) the supplies to which this determination applies are the provision of distribution services and the ancillary/related services listed in the definition of Electricity Distributor in paragraph 5; (d) the supplier must have issued a tax invoice in relation to the supply which is now subject to an adjustment; (e) the recipient must not have requested an adjustment note for the adjustment relating to the supply; and (f) if a recipient of a supply requests from a supplier an adjustment note for an adjustment relating to the supply, the supplier must issue an adjustment note within 28 days of the receipt of the request. | Definitions | 5. The following expression is defined for the purposes of this determination: Electricity Distributor An Electricity Distributor owns and operates a high and low voltage network through which it transports electricity to end-user customers. An Electricity Distributor also provides technical services as authorised in accordance with state legislation and regulations, including construction of overhead and underground power lines, regular inspection of equipment, maintenance and street lighting.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/AN20021/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "AN 2000/1", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Extension of Time to Issue An Adjustment Note Determination (No. 1) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Timeframes > 2000", "Date_of_Issue": "9 October 2000", "Signatory": "Bruce Quigley Senior Assistant Deputy Commissioner Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2005B01937", "Registration_Date": "21 July 2005", "Body": "5. The following expressions are defined for the purposes of this determination:: Public Utility Provider has the same definition as provided in GSTR 2000/32:- \"a Public Utility Provider is an authority or an enterprise, the primary business of which is to provide electricity or gas to the public for domestic or business purposes. The public utility provider may be publicly or privately owned\". Utility Services is the provision of gas and electricity supplies and associated ancillary supplies. 5. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/AN20001/00001", "Unmatched_Content": "Commencement: 2.(a) This determination commences from the date A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Suppliers that can extend the period of time in which they must issue an adjustment note: 3. This determination applies to a Public Utility Provider who is a gas retailer. A Public Utility Provider, upon becoming aware of an adjustment can extend the time in which they must issue an adjustment note to the date on which the next invoice would normally issue for that customer or 98 days, whichever is the earlier. | Requirements that must be satisfied by an entity that is subject to this determination: (a) the supplier must be registered for GST; (b) the supplier must be a Public Utility Provider; (c) the supply to which this determination applies is the provision of utility services; (d) the supplier must have issued a tax invoice in relation to the supply which is now subject to an adjustment; (e) the recipient must not have requested an adjustment note for the adjustment relating to the supply; and (f) if a recipient of a supply requests from a supplier an adjustment note for an adjustment relating to the supply, the supplier must issue an adjustment note within 28 days of the receipt of the request."}
{"Instrument_Reference": "AN 2000/78", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Extension of Time to Issue An Adjustment Note Determination (No. 78) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999 and Acts Interpretation Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Timeframes > 2000", "Date_of_Issue": "7 September 2000", "Signatory": "Bruce Quigley Senior Assistant Deputy Commissioner GST Law & Interpretation Delegate of the Commissioner", "Registration_Number": "F2005B01938", "Registration_Date": "20 June 2005", "Body": "Citation | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Extension of Time to Issue An Adjustment Note Determination (No. 78) 2000. | Commencement | 2.(a) This determination commences from the date A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Suppliers that can extend the period of time in which they must issue an adjustment note | 3. This determination applies to a Public Utility Provider who is an electricity retailer. A Public Utility Provider, upon becoming aware of an adjustment can extend the time in which they must issue an adjustment note to the date on which the next invoice would normally issue for that customer or 98 days, whichever is the lesser. | Requirements that must be satisfied by an entity that is subject to this determination | 4. An entity must satisfy the following requirements: (a) the supplier must be registered for GST; (b) the supplier must be a Public Utility Provider; (c) the supplies to which this determination applies is the provision of utility services; (d) the supplier must have issued a tax invoice in relation to the supply which is now subject to an adjustment; (e) the recipient must not have requested an adjustment note for the adjustment relating to the supply; and (f) if a recipient of a supply requests from a supplier an adjustment note for an adjustment relating to the supply, the supplier must issue an adjustment note within 28 days of the receipt of the request. | (a) the supplier must be registered for GST; (b) the supplier must be a Public Utility Provider; (c) the supplies to which this determination applies is the provision of utility services; (d) the supplier must have issued a tax invoice in relation to the supply which is now subject to an adjustment; (e) the recipient must not have requested an adjustment note for the adjustment relating to the supply; and (f) if a recipient of a supply requests from a supplier an adjustment note for an adjustment relating to the supply, the supplier must issue an adjustment note within 28 days of the receipt of the request. | Definitions | 5. The following expressions are defined for the purposes of this determination: Public Utility Provider has the same definition as provided in GSTR 2000/32:- \"a Public Utility Provider is an authority or an enterprise, the primary business of which is to provide electricity or gas to the public for domestic or business purposes. The public utility provider may be publicly or privately owned\". | Public Utility Provider has the same definition as provided in GSTR 2000/32:- \"a Public Utility Provider is an authority or an enterprise, the primary business of which is to provide electricity or gas to the public for domestic or business purposes. The public utility provider may be publicly or privately owned\". | Utility Services the provision of gas and electricity supplies and associated ancillary supplies. | 6. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/AN200078/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WAN 2018/1", "Title": "Goods and Services Tax: Waiver of Adjustment Note Requirement (Corporate Card Statements) Determination 2018", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2018", "Date_of_Issue": "24 September 2018", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2018L01352", "Registration_Date": "27 September 2018", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Waiver of Adjustment Note Requirement (Corporate Card Statements) Determination 2018. | 2. Commencement: This determination commences on the day after its registration on the Federal Register of Legislation. | 3. Repeal of previous determination: This determination repeals and replaces Goods and Services Tax: Waiver of Adjustment Note Requirement (Corporate Card Statements) Legislative Instrument (No. 1) 2008 (F2008L03346) registered on 3 September 2008. | 4. Determination: This determination applies to corporate card statement cardholders. | 5. Definitions: (1) The following expressions are defined for the purposes of this determination: Acquirer is an entity that signs a merchant and is responsible for settlement to the merchant in respect of corporate card transactions acquired from that merchant. C ardholder is the entity participating in an arrangement under which the corporate card is issued to that entity, or other entities at its request. Corporate card is a card, or an account (where a physical card may not be issued), that is issued to and in the name of an entity or other entities at its request, and is intended to be used to purchase goods and services for commercial purposes. Corporate card provider is: (a) any of the following entities: (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Diners Club Pty Limited; (iv) Entities that issue Visa corporate cards; (v) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (vi) Qantas Airways Limited; or (b) an entity authorised by an entity listed above in paragraph (a) to provide their corporate card products. Corporate card statement is a statement for a corporate card that is issued by or on behalf of a corporate card provider. It includes electronic data files of transactions and statements that are issued periodically or on demand. GST Act means the A New Tax System (Goods and Services Tax) Act 1999. GST registration number means the GST registration number of the supplier, which is either an Australian Business Number (ABN) or ATO Reference Number (ARN). Mixed transaction supplier is a supplier who has indicated on a signed statement (referred to in section 10) that they provide taxable supplies as well as GST-free and/or input taxed supplies. Supplier includes an agent through whom the supplier makes a supply. (a) any of the following entities: (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Diners Club Pty Limited; (iv) Entities that issue Visa corporate cards; (v) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (vi) Qantas Airways Limited; or (b) an entity authorised by an entity listed above in paragraph (a) to provide their corporate card products. (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Diners Club Pty Limited; (iv) Entities that issue Visa corporate cards; (v) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (vi) Qantas Airways Limited; or (2) Other expressions in this determination have the same meaning as in the GST Act. | 6. Relief from requirement to hold an adjustment note: For the purposes of attributing a decreasing adjustment (arising from an adjustment event in respect of an acquisition) to a tax period, a cardholder is not required (under subsection 29-20(3) of the GST Act) to hold an adjustment note for the decreasing adjustment if all the requirements in section 7 of this determination are satisfied. | 7. Requirements for relief from holding an adjustment note: (1) At the time the cardholder gives its GST return/Business Activity Statement for the tax period to the Commissioner: (a) the cardholder must hold a corporate card statement that records a transaction which includes the decreasing adjustment and meets the corporate card statement information requirements set out in section 8; (b) the cardholder must meet all the requirements of section 12; and (c) the decreasing adjustment on the corporate card statement must not have an 'estimated GST amount' that was calculated under subsection 10(b). (a) the cardholder must hold a corporate card statement that records a transaction which includes the decreasing adjustment and meets the corporate card statement information requirements set out in section 8; (b) the cardholder must meet all the requirements of section 12; and (c) the decreasing adjustment on the corporate card statement must not have an 'estimated GST amount' that was calculated under subsection 10(b). (2) For a corporate card statement the corporate card provider/acquirer must: (a) meet the accuracy requirements set out in section 11; (b) have in place an accurate method of obtaining or calculating the transaction information specified in paragraph 8(d), and (c) can choose to use the signed statement method in accordance with section 9 to satisfy paragraph (2)(b) in relation to the decreasing adjustment. (a) meet the accuracy requirements set out in section 11; (b) have in place an accurate method of obtaining or calculating the transaction information specified in paragraph 8(d), and (c) can choose to use the signed statement method in accordance with section 9 to satisfy paragraph (2)(b) in relation to the decreasing adjustment. | 8. Corporate card statement information requirements: The corporate card statement must contain enough information to enable the following to be ascertained by the cardholder: (a) the date of issue of the corporate card statement; (b) the identity or ABN of the cardholder; (c) the name(s) of the person(s) or department(s) that uses the corporate card to purchase the creditable acquisition to which the adjustment relates, or in the case of fuel cards, the vehicle identifier; (d) for the particular transactions containing the decreasing adjustment: (i) the date the adjustment event occurred; (ii) the identity of the supplier, or driver ID for a supply of taxi travel; (iii) GST registration number of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (iv) a brief explanation of the reason for the adjustment or, if that is not available, a description or recognised code identifying the supplier's industry; (v) the amount of the adjustment to the GST payable, or a statement to the effect that the difference in the price of the taxable supply includes GST; and (vi) the difference in the price of the supply before and after the adjustment event. (a) the date of issue of the corporate card statement; (b) the identity or ABN of the cardholder; (c) the name(s) of the person(s) or department(s) that uses the corporate card to purchase the creditable acquisition to which the adjustment relates, or in the case of fuel cards, the vehicle identifier; (d) for the particular transactions containing the decreasing adjustment: (i) the date the adjustment event occurred; (ii) the identity of the supplier, or driver ID for a supply of taxi travel; (iii) GST registration number of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (iv) a brief explanation of the reason for the adjustment or, if that is not available, a description or recognised code identifying the supplier's industry; (v) the amount of the adjustment to the GST payable, or a statement to the effect that the difference in the price of the taxable supply includes GST; and (vi) the difference in the price of the supply before and after the adjustment event. (i) the date the adjustment event occurred; (ii) the identity of the supplier, or driver ID for a supply of taxi travel; (iii) GST registration number of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (iv) a brief explanation of the reason for the adjustment or, if that is not available, a description or recognised code identifying the supplier's industry; (v) the amount of the adjustment to the GST payable, or a statement to the effect that the difference in the price of the taxable supply includes GST; and (vi) the difference in the price of the supply before and after the adjustment event. | 9. Use of signed statements for obtaining transaction information: (1) The corporate card provider/acquirer may, in relation to a supplier, use the signed statement method in section 10 to calculate the decreasing adjustment, provided they have a signed statement from each supplier that: (a) states the GST registration number of the supplier; (b) states the type of supplies (i.e. taxable, GST-free and/or input taxed supplies) made by the supplier, and for which the corporate card is accepted as payment; (c) where the supplier only makes taxable supplies - states whether or not GST is calculated at 1/11th of the price for all the taxable supplies made by the supplier; and (d) provides the corporate card provider/acquirer with an undertaking the corporate card provider/acquirer will be notified when the supplier: (i) ceases to be registered for GST; or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price. (a) states the GST registration number of the supplier; (b) states the type of supplies (i.e. taxable, GST-free and/or input taxed supplies) made by the supplier, and for which the corporate card is accepted as payment; (c) where the supplier only makes taxable supplies - states whether or not GST is calculated at 1/11th of the price for all the taxable supplies made by the supplier; and (d) provides the corporate card provider/acquirer with an undertaking the corporate card provider/acquirer will be notified when the supplier: (i) ceases to be registered for GST; or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price. (i) ceases to be registered for GST; or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price. (2) The corporate card provider/acquirer must retain the signed statement for at least 5 years after the supplier ceases their association with the corporate card provider/acquirer. 10. Calculating the adjustment or the estimated adjustment to GST payable using the signed statement method The signed statement method for calculating the amount of an adjustment or an estimated adjustment to the GST payable is as follows: (a) for an adjustment to the GST payable - where the supplier has indicated on the signed statement that the supplier only makes taxable supplies where the GST is 1/11th of the price, the corporate card provider/acquirer may calculate the amount of the adjustment to the GST payable as 1/11th of the change in price; or (b) for an estimated adjustment to the GST payable - where a supplier has indicated on the signed statement that the supplier makes taxable supplies where GST may not be 1/11th of the price, or the supplier is a mixed transaction supplier, the corporate card provider/acquirer may calculate the estimated adjustment amount as 1/11th of the change in price of the relevant transaction if: (i) the corporate card provider/acquirer indicates the estimated adjustment amount for this transaction must be verified; (ii) the corporate card provider/acquirer advises the cardholder to obtain an adjustment note before attributing a decreasing adjustment to a tax period (if required by subsection 29-20(3) of the GST Act); and (iii) at least one of the requirements in subparagraphs 10(b)(i) and 10(b)(ii) is prominently displayed on the corporate card statement. (a) for an adjustment to the GST payable - where the supplier has indicated on the signed statement that the supplier only makes taxable supplies where the GST is 1/11th of the price, the corporate card provider/acquirer may calculate the amount of the adjustment to the GST payable as 1/11th of the change in price; or (b) for an estimated adjustment to the GST payable - where a supplier has indicated on the signed statement that the supplier makes taxable supplies where GST may not be 1/11th of the price, or the supplier is a mixed transaction supplier, the corporate card provider/acquirer may calculate the estimated adjustment amount as 1/11th of the change in price of the relevant transaction if: (i) the corporate card provider/acquirer indicates the estimated adjustment amount for this transaction must be verified; (ii) the corporate card provider/acquirer advises the cardholder to obtain an adjustment note before attributing a decreasing adjustment to a tax period (if required by subsection 29-20(3) of the GST Act); and (iii) at least one of the requirements in subparagraphs 10(b)(i) and 10(b)(ii) is prominently displayed on the corporate card statement. (i) the corporate card provider/acquirer indicates the estimated adjustment amount for this transaction must be verified; (ii) the corporate card provider/acquirer advises the cardholder to obtain an adjustment note before attributing a decreasing adjustment to a tax period (if required by subsection 29-20(3) of the GST Act); and (iii) at least one of the requirements in subparagraphs 10(b)(i) and 10(b)(ii) is prominently displayed on the corporate card statement. | 11. Accuracy requirements for corporate card statements: Where the corporate card provider/acquirer has reason to consider any information set out in paragraph 8(d) or an estimated GST amount is not accurate, the corporate card provider/acquirer must not include that information on the corporate card statement. | 12. Cardholder requirements: The cardholder must have in place: (a) an effectively regulated corporate policy (that includes the retention of documentary evidence) for determining the amount of decreasing adjustments relating to acquisitions made on the corporate card that are wholly or partly of a private or domestic nature; and` (b) an effectively regulated corporate policy that ensures the adjustment note and the corporate card statement are not incorrectly used to claim decreasing adjustments more than once for an adjustment event. (a) an effectively regulated corporate policy (that includes the retention of documentary evidence) for determining the amount of decreasing adjustments relating to acquisitions made on the corporate card that are wholly or partly of a private or domestic nature; and` (b) an effectively regulated corporate policy that ensures the adjustment note and the corporate card statement are not incorrectly used to claim decreasing adjustments more than once for an adjustment event. | 13. Reimbursement of employees etc: If the cardholder has a decreasing adjustment in relation to a reimbursement that section 111-5 of the GST Act applies: (a) the cardholder is taken to meet paragraph 7(1)(a) if they hold a corporate card statement that includes the details at section 8 for the expense for which reimbursement is paid to which the adjustment relates; (b) a reference to the creditable acquisition to which the adjustment relates in paragraph 8(c) is taken to be a reference to the expense for which the reimbursement is paid to which the adjustment relates; and (c) any reference to a decreasing adjustment in section 8 is taken to be a reference to a decreasing adjustment to the expense for which the reimbursement is paid. (a) the cardholder is taken to meet paragraph 7(1)(a) if they hold a corporate card statement that includes the details at section 8 for the expense for which reimbursement is paid to which the adjustment relates; (b) a reference to the creditable acquisition to which the adjustment relates in paragraph 8(c) is taken to be a reference to the expense for which the reimbursement is paid to which the adjustment relates; and (c) any reference to a decreasing adjustment in section 8 is taken to be a reference to a decreasing adjustment to the expense for which the reimbursement is paid.", "Related_Explanatory_Statements": "WAN 2018/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument has been repealed by WAN 2020/1 F2020L00044 registered on 23 January 2020. | This determination repeals and replaces Goods and Services Tax: Waiver of Adjustment Note Requirement (Corporate Card Statements) Legislative Instrument (No. 1) 2008 (F2008L03346) registered on 3 September 2008.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20181/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WAN 2013/1", "Title": "A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Reimbursements of an Employee etc) Legislative Instrument 2013", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2013", "Date_of_Issue": "20 August 2013", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2013L01600", "Registration_Date": "21 August 2013", "Body": "1. Name of instrument: This legislative instrument is the A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Reimbursements of an Employee etc) Legislative Instrument 2013. | 2. Commencement and application of this instrument: (a) This legislative instrument commences on 21 August 2013. (b) This legislative instrument applies to tax periods for which the GST return is given to the Commissioner on or after 21 August 2013 (c) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or delegate. (a) This legislative instrument commences on 21 August 2013. (b) This legislative instrument applies to tax periods for which the GST return is given to the Commissioner on or after 21 August 2013 (c) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or delegate. | 3. Waiver of the requirement to hold an adjustment note: For the purposes of attributing a decreasing adjustment to a tax period in respect of an acquisition that is covered by section 111-5 of the GST Act, an entity is not required (under subsection 29-20(3) of the GST Act) to hold an adjustment note if the requirements of this instrument are satisfied. | 4. Waiver from holding an adjustment note requirements: At the time the entity gives its GST return for the tax period to the Commissioner: (a) the entity must hold a document for the decreasing adjustment (arising from an adjustment event in respect of an acquisition covered by section 111-5 of the GST Act) issued to: i. their employee (or an associate of the employee); ii. an agent; iii. an officer of their company; or iv. a partner of their partnership; and (b) the document meets the information requirements set out in clause 5. (a) the entity must hold a document for the decreasing adjustment (arising from an adjustment event in respect of an acquisition covered by section 111-5 of the GST Act) issued to: i. their employee (or an associate of the employee); ii. an agent; iii. an officer of their company; or iv. a partner of their partnership; and (b) the document meets the information requirements set out in clause 5. i. their employee (or an associate of the employee); ii. an agent; iii. an officer of their company; or iv. a partner of their partnership; and | 5. Document information requirements: (1) The document referred to in paragraph 4(a) must: (a) meet the requirements of subsection 29-75(1) of the GST Act and subclause 5(1) of the A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 ; and (b) for the purposes of paragraph 5(1)(c) of that Determination, contain enough information to enable the identity or ABN of the employee (or associate of the employee), the agent, the officer of the company or the partner of the partnership to be clearly ascertained from the document if the total price for the supply or supplies is at least $1,000. (1) The document referred to in paragraph 4(a) must: (a) meet the requirements of subsection 29-75(1) of the GST Act and subclause 5(1) of the A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 ; and (b) for the purposes of paragraph 5(1)(c) of that Determination, contain enough information to enable the identity or ABN of the employee (or associate of the employee), the agent, the officer of the company or the partner of the partnership to be clearly ascertained from the document if the total price for the supply or supplies is at least $1,000. (a) meet the requirements of subsection 29-75(1) of the GST Act and subclause 5(1) of the A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 ; and (b) for the purposes of paragraph 5(1)(c) of that Determination, contain enough information to enable the identity or ABN of the employee (or associate of the employee), the agent, the officer of the company or the partner of the partnership to be clearly ascertained from the document if the total price for the supply or supplies is at least $1,000. | 6. Definitions: Expressions in this legislative instrument have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "WAN 2013/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20131/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WAN 2013/2", "Title": "A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Supplies made by or to a Partnership) Legislative Instrument 2013 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2013", "Date_of_Issue": "20 August 2013", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2013L01601", "Registration_Date": "21 August 2013", "Body": "1. Name of instrument: This legislative instrument is the A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement (Decreasing Adjustments Relating to Supplies made by or to a Partnership) Legislative Instrument 2013 . | 2. Commencement and application of this instrument: (a) This legislative instrument commences on 21 August 2013. (b) This legislative instrument applies to tax periods for which the GST return is given to the Commissioner on or after 21 August 2013. (c) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or delegate. (a) This legislative instrument commences on 21 August 2013. (b) This legislative instrument applies to tax periods for which the GST return is given to the Commissioner on or after 21 August 2013. (c) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or delegate. | 3. Waiver of the requirement to hold an adjustment note: For the purposes of attributing a decreasing adjustment (arising from an adjustment event) to a tax period: (a) a supplier or recipient that has a decreasing adjustment in relation to a supply made by a partner in their capacity as a partner of the partnership; or (b) a supplier or recipient that has a decreasing adjustment in respect of an acquisition made by a partner in their capacity as a partner of a partnership; (a) a supplier or recipient that has a decreasing adjustment in relation to a supply made by a partner in their capacity as a partner of the partnership; or (b) a supplier or recipient that has a decreasing adjustment in respect of an acquisition made by a partner in their capacity as a partner of a partnership; is not required (under subsection 29-20(3) of the GST Act) to hold an adjustment note if the requirements of this instrument are satisfied. However, this instrument does not apply to acquisitions covered by Division 111 of the GST Act. | 4. Waiver from holding an adjustment note requirements: At the time an entity gives its GST return for the tax period to the Commissioner: (a) the supplier or recipient referred to in clause 3(a) must hold a document for the decreasing adjustment that meets the information requirements set out in subclause 5(1); or (b) the supplier or recipient referred to in clause 3(b) must hold a document for the decreasing adjustment that meets the information requirements set out in subclause 5(2). (a) the supplier or recipient referred to in clause 3(a) must hold a document for the decreasing adjustment that meets the information requirements set out in subclause 5(1); or (b) the supplier or recipient referred to in clause 3(b) must hold a document for the decreasing adjustment that meets the information requirements set out in subclause 5(2). | 5. Document information requirements: (1) The document referred to in paragraph 4(a) must: (a) meet the requirements of the A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 , other than paragraph 5(1)(b) of the Determination (or paragraph 5(2)(b) of the Determination for recipient created adjustment notes); and (b) be issued by the partner (except for a recipient created adjustment note) and contain enough information to enable the identity of the partner and the ABN of the partnership to be clearly ascertained from the document. (2) The document referred to in paragraph 4(b) must: (a) meet the requirements of subsection 29-75(1) of the GST Act and the A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012, other than paragraph 5(1)(c) of that Determination (or paragraph 5(2)(c) of that Determination for recipient created adjustment notes); (b) contain enough information to enable the identity of the partner to be clearly ascertained from the document if the total price for the supply or supplies is at least $1,000 or if it is a recipient created adjustment note. [1] (1) The document referred to in paragraph 4(a) must: (a) meet the requirements of the A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 , other than paragraph 5(1)(b) of the Determination (or paragraph 5(2)(b) of the Determination for recipient created adjustment notes); and (b) be issued by the partner (except for a recipient created adjustment note) and contain enough information to enable the identity of the partner and the ABN of the partnership to be clearly ascertained from the document. (2) The document referred to in paragraph 4(b) must: (a) meet the requirements of subsection 29-75(1) of the GST Act and the A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012, other than paragraph 5(1)(c) of that Determination (or paragraph 5(2)(c) of that Determination for recipient created adjustment notes); (b) contain enough information to enable the identity of the partner to be clearly ascertained from the document if the total price for the supply or supplies is at least $1,000 or if it is a recipient created adjustment note. [1] (a) meet the requirements of the A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012 , other than paragraph 5(1)(b) of the Determination (or paragraph 5(2)(b) of the Determination for recipient created adjustment notes); and (b) be issued by the partner (except for a recipient created adjustment note) and contain enough information to enable the identity of the partner and the ABN of the partnership to be clearly ascertained from the document. (a) meet the requirements of subsection 29-75(1) of the GST Act and the A New Tax System (Goods and Services Tax) Adjustment Note Information Requirements Determination 2012, other than paragraph 5(1)(c) of that Determination (or paragraph 5(2)(c) of that Determination for recipient created adjustment notes); (b) contain enough information to enable the identity of the partner to be clearly ascertained from the document if the total price for the supply or supplies is at least $1,000 or if it is a recipient created adjustment note. [1] | 6. Definitions: Expressions in this legislative instrument have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "[1] | WAN 2013/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20132/00001", "Unmatched_Content": "[1] There is no price requirement for recipient created adjustment notes."}
{"Instrument_Reference": "WAN 2008/1", "Title": "Goods and Services Tax: Waiver of Adjustment Note Requirement (Corporate Card Statements) Legislative Instrument (No.1) 2008 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2008", "Date_of_Issue": "27 August 2008", "Signatory": "Shane Reardon Deputy Commissioner of Taxation", "Registration_Number": "F2008L03346", "Registration_Date": "3 September 2008", "Body": "1. Citation: This legislative instrument is the Goods and Services Tax: Waiver of Adjustment Note Requirement (Corporate Card Statements) Legislative Instrument (No.1) 2008 . | 2. Commencement and application: (1) This legislative instrument commences on 1 October 2008. (2) This legislative instrument applies to net amounts for tax periods that start on or after 1 October 2008. (1) This legislative instrument commences on 1 October 2008. (2) This legislative instrument applies to net amounts for tax periods that start on or after 1 October 2008. | 3. Revocation of previous instruments: The following legislative instruments are revoked on the commencement of this legislative instrument, and therefore do not apply to the net amounts for tax periods to which this instrument applies: (a) F2005B01943 - A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 2) 2004 - Business Travel Account Holder of American Express International Inc ; (b) F2005B01949 - A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 3) 2004 - Corporate Purchasing Account Holder of American Express International Inc ; (c) F2005B01950 - A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 4) 2004 - Corporate Card members of American Express International Inc ; (d) F2005B01970 - A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 5) 2004 - American Express International Inc. KR 1025 Electronic Data Feed ; and (e) F2005B01971 - A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 6) 2004 - American Express Australia Limited . (a) F2005B01943 - A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 2) 2004 - Business Travel Account Holder of American Express International Inc ; (b) F2005B01949 - A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 3) 2004 - Corporate Purchasing Account Holder of American Express International Inc ; (c) F2005B01950 - A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 4) 2004 - Corporate Card members of American Express International Inc ; (d) F2005B01970 - A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 5) 2004 - American Express International Inc. KR 1025 Electronic Data Feed ; and (e) F2005B01971 - A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 6) 2004 - American Express Australia Limited . | 4. Definitions: (1) The following expressions are defined for the purposes of this legislative instrument: Acquirer is an entity that signs a merchant and is responsible for settlement to the merchant in respect of card transactions acquired from that merchant. Cardholder is the registered entity that is a corporate holder of the corporate card. Corporate card is a card, or an account (where no physical card is issued), that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Corporate card provider is: (a) any of the following entities: (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Custom Fleet Pty Ltd; (iv) Custom Service Leasing Pty Ltd; (v) Diners Club Pty Limited; (vi) Entities that issue Visa corporate cards; (vii) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (viii) Mining & Construction Card Company Pty Ltd; (ix) Qantas Airways Limited; or (b) an entity authorised by an entity listed above in paragraph (a) to provide their corporate card products. Corporate card statement is a statement of liability that is issued by a corporate card provider to one of its cardholders. It includes electronic data files of transactions that are provided periodically or on demand. GST Act means the A New Tax System (Goods and Services Tax) Act 1999 . Mixed transaction supplier is a supplier who has indicated on a signed statement (referred to in clause 9) that they provide taxable supplies as well as GST-free and/or input taxed supplies. Supplier includes an agent through whom the supplier makes a supply. (2) Other expressions in this legislative instrument have the same meaning as in the GST Act. (1) The following expressions are defined for the purposes of this legislative instrument: Acquirer is an entity that signs a merchant and is responsible for settlement to the merchant in respect of card transactions acquired from that merchant. Cardholder is the registered entity that is a corporate holder of the corporate card. Corporate card is a card, or an account (where no physical card is issued), that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Corporate card provider is: (a) any of the following entities: (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Custom Fleet Pty Ltd; (iv) Custom Service Leasing Pty Ltd; (v) Diners Club Pty Limited; (vi) Entities that issue Visa corporate cards; (vii) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (viii) Mining & Construction Card Company Pty Ltd; (ix) Qantas Airways Limited; or (b) an entity authorised by an entity listed above in paragraph (a) to provide their corporate card products. Corporate card statement is a statement of liability that is issued by a corporate card provider to one of its cardholders. It includes electronic data files of transactions that are provided periodically or on demand. GST Act means the A New Tax System (Goods and Services Tax) Act 1999 . Mixed transaction supplier is a supplier who has indicated on a signed statement (referred to in clause 9) that they provide taxable supplies as well as GST-free and/or input taxed supplies. Supplier includes an agent through whom the supplier makes a supply. (2) Other expressions in this legislative instrument have the same meaning as in the GST Act. Acquirer is an entity that signs a merchant and is responsible for settlement to the merchant in respect of card transactions acquired from that merchant. Cardholder is the registered entity that is a corporate holder of the corporate card. Corporate card is a card, or an account (where no physical card is issued), that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Corporate card provider is: (a) any of the following entities: (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Custom Fleet Pty Ltd; (iv) Custom Service Leasing Pty Ltd; (v) Diners Club Pty Limited; (vi) Entities that issue Visa corporate cards; (vii) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (viii) Mining & Construction Card Company Pty Ltd; (ix) Qantas Airways Limited; or (b) an entity authorised by an entity listed above in paragraph (a) to provide their corporate card products. Corporate card statement is a statement of liability that is issued by a corporate card provider to one of its cardholders. It includes electronic data files of transactions that are provided periodically or on demand. GST Act means the A New Tax System (Goods and Services Tax) Act 1999 . Mixed transaction supplier is a supplier who has indicated on a signed statement (referred to in clause 9) that they provide taxable supplies as well as GST-free and/or input taxed supplies. Supplier includes an agent through whom the supplier makes a supply. (a) any of the following entities: (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Custom Fleet Pty Ltd; (iv) Custom Service Leasing Pty Ltd; (v) Diners Club Pty Limited; (vi) Entities that issue Visa corporate cards; (vii) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (viii) Mining & Construction Card Company Pty Ltd; (ix) Qantas Airways Limited; or (b) an entity authorised by an entity listed above in paragraph (a) to provide their corporate card products. (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Custom Fleet Pty Ltd; (iv) Custom Service Leasing Pty Ltd; (v) Diners Club Pty Limited; (vi) Entities that issue Visa corporate cards; (vii) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (viii) Mining & Construction Card Company Pty Ltd; (ix) Qantas Airways Limited; or | 5. Relief from requirement to hold an adjustment note: For the purposes of attributing a decreasing adjustment (arising from an adjustment event in respect of an acquisition) to a tax period, a cardholder is not required (under subsection 29-20(3) of the GST Act) to hold an adjustment note for the decreasing adjustment if the requirements provided by this instrument are satisfied. | 6. Requirements for relief from holding an adjustment note: (1) At the time the cardholder gives its GST return/Business Activity Statement for the tax period to the Commissioner: (a) the cardholder must hold a corporate card statement that records the decreasing adjustment and meets the corporate card statement information requirements set out in clause 7; (b) the cardholder must meet all the requirements of clause 12; and (c) clause 13 must not require the cardholder to hold an adjustment note in relation to the decreasing adjustment. (2) For the corporate card statement referred to in subclause 6(1), the corporate card provider must: (a) meet the accuracy requirements set out in clause 11; and either (b) have in place an accurate method of obtaining or calculating the transaction information specified in paragraph 7(e), or (c) use the signed statement method in accordance with clause 8. (1) At the time the cardholder gives its GST return/Business Activity Statement for the tax period to the Commissioner: (a) the cardholder must hold a corporate card statement that records the decreasing adjustment and meets the corporate card statement information requirements set out in clause 7; (b) the cardholder must meet all the requirements of clause 12; and (c) clause 13 must not require the cardholder to hold an adjustment note in relation to the decreasing adjustment. (2) For the corporate card statement referred to in subclause 6(1), the corporate card provider must: (a) meet the accuracy requirements set out in clause 11; and either (b) have in place an accurate method of obtaining or calculating the transaction information specified in paragraph 7(e), or (c) use the signed statement method in accordance with clause 8. (a) the cardholder must hold a corporate card statement that records the decreasing adjustment and meets the corporate card statement information requirements set out in clause 7; (b) the cardholder must meet all the requirements of clause 12; and (c) clause 13 must not require the cardholder to hold an adjustment note in relation to the decreasing adjustment. (a) meet the accuracy requirements set out in clause 11; and either (b) have in place an accurate method of obtaining or calculating the transaction information specified in paragraph 7(e), or (c) use the signed statement method in accordance with clause 8. | 7. Corporate card statement information requirements: The corporate card statement must include: (a) the date of issue of the corporate card statement; (b) the name of the cardholder; (c) the name(s) of the person(s) or department(s) that uses the corporate card to purchase the creditable acquisition to which the adjustment relates, or in the case of fuel cards, the vehicle identifier; (d) the address or ABN of the cardholder; (e) for the particular decreasing adjustment: (i) the date the adjustment event occurred; (ii) the name of the supplier, or driver ID for a supply of taxi travel; (iii) the ABN of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief explanation of the reason for the adjustment or, if that is not available, a description of the supplier's industry; (vi) the amount of the adjustment to the GST payable, or a statement to the effect that the difference in the price of the taxable supply includes GST; and (vii) the difference in the price of the supply before and after the adjustment event. (a) the date of issue of the corporate card statement; (b) the name of the cardholder; (c) the name(s) of the person(s) or department(s) that uses the corporate card to purchase the creditable acquisition to which the adjustment relates, or in the case of fuel cards, the vehicle identifier; (d) the address or ABN of the cardholder; (e) for the particular decreasing adjustment: (i) the date the adjustment event occurred; (ii) the name of the supplier, or driver ID for a supply of taxi travel; (iii) the ABN of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief explanation of the reason for the adjustment or, if that is not available, a description of the supplier's industry; (vi) the amount of the adjustment to the GST payable, or a statement to the effect that the difference in the price of the taxable supply includes GST; and (vii) the difference in the price of the supply before and after the adjustment event. (i) the date the adjustment event occurred; (ii) the name of the supplier, or driver ID for a supply of taxi travel; (iii) the ABN of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief explanation of the reason for the adjustment or, if that is not available, a description of the supplier's industry; (vi) the amount of the adjustment to the GST payable, or a statement to the effect that the difference in the price of the taxable supply includes GST; and (vii) the difference in the price of the supply before and after the adjustment event. | 8. Use of signed statements for obtaining transaction information: Where the method in paragraph 6(2)(b) does not result in the correct amount of the adjustment to the GST payable for adjustment events occurring for a particular supplier, the corporate card provider/acquirer may, in relation to that supplier, use the signed statement method in clause 10, provided: (a) the requirements of paragraph 6(2)(b) are otherwise satisfied; and (b) the requirements in clause 9 are satisfied. (a) the requirements of paragraph 6(2)(b) are otherwise satisfied; and (b) the requirements in clause 9 are satisfied. | 9. Requirements for using the signed statement method: (1) To use the signed statement method the corporate card provider/acquirer must have a signed statement from each supplier that: (a) states the ABN and Branch Registration Number (where applicable) of the supplier; (b) states the supplier is registered for GST; (c) states the type of supplies (i.e. taxable, GST-free and/or input taxed supplies) made by the supplier, and for which the corporate card is accepted as payment; (d) where the supplier only makes taxable supplies - states whether or not GST is calculated at 1/11th of the price for all the taxable supplies made by the supplier; and (e) provides the corporate card provider/acquirer with an undertaking the corporate card provider/acquirer will be notified when the supplier: (i) ceases to be registered for GST; or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price. (2) The corporate card provider/acquirer must retain the signed statement for at least 5 years after the supplier ceases their association with the corporate card provider/acquirer. (1) To use the signed statement method the corporate card provider/acquirer must have a signed statement from each supplier that: (a) states the ABN and Branch Registration Number (where applicable) of the supplier; (b) states the supplier is registered for GST; (c) states the type of supplies (i.e. taxable, GST-free and/or input taxed supplies) made by the supplier, and for which the corporate card is accepted as payment; (d) where the supplier only makes taxable supplies - states whether or not GST is calculated at 1/11th of the price for all the taxable supplies made by the supplier; and (e) provides the corporate card provider/acquirer with an undertaking the corporate card provider/acquirer will be notified when the supplier: (i) ceases to be registered for GST; or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price. (2) The corporate card provider/acquirer must retain the signed statement for at least 5 years after the supplier ceases their association with the corporate card provider/acquirer. (a) states the ABN and Branch Registration Number (where applicable) of the supplier; (b) states the supplier is registered for GST; (c) states the type of supplies (i.e. taxable, GST-free and/or input taxed supplies) made by the supplier, and for which the corporate card is accepted as payment; (d) where the supplier only makes taxable supplies - states whether or not GST is calculated at 1/11th of the price for all the taxable supplies made by the supplier; and (e) provides the corporate card provider/acquirer with an undertaking the corporate card provider/acquirer will be notified when the supplier: (i) ceases to be registered for GST; or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price. (i) ceases to be registered for GST; or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price. 10. Calculating the adjustment or the estimated adjustment to GST payable using the signed statement method The signed statement method for calculating the amount of an adjustment or an estimated adjustment to the GST payable is as follows: (a) for an adjustment to the GST payable - where the supplier has indicated on the signed statement that the supplier only makes taxable supplies where the GST is 1/11 th of the price, the corporate card provider/acquirer may calculate the amount of the adjustment to the GST payable as 1/11th of the change in price; (b) for an estimated adjustment to the GST payable - where a supplier has indicated on the signed statement that the supplier makes taxable supplies where GST may not be 1/11th of the price, or the supplier is a mixed transaction supplier, the corporate card provider/acquirer may calculate the estimated adjustment amount as 1/11th of the change in price of the relevant transaction if: (i) the corporate card provider/acquirer indicates the estimated adjustment amount for this transaction must be verified; (ii) the corporate card provider/acquirer advises the cardholder to obtain an adjustment note before attributing a decreasing adjustment to a tax period (if required by subsection 29-20(3) of the GST Act); and (iii) at least one of the requirements in subparagraphs 10(b)(i) and 10(b)(ii) is prominently displayed on the corporate card statement. (a) for an adjustment to the GST payable - where the supplier has indicated on the signed statement that the supplier only makes taxable supplies where the GST is 1/11 th of the price, the corporate card provider/acquirer may calculate the amount of the adjustment to the GST payable as 1/11th of the change in price; (b) for an estimated adjustment to the GST payable - where a supplier has indicated on the signed statement that the supplier makes taxable supplies where GST may not be 1/11th of the price, or the supplier is a mixed transaction supplier, the corporate card provider/acquirer may calculate the estimated adjustment amount as 1/11th of the change in price of the relevant transaction if: (i) the corporate card provider/acquirer indicates the estimated adjustment amount for this transaction must be verified; (ii) the corporate card provider/acquirer advises the cardholder to obtain an adjustment note before attributing a decreasing adjustment to a tax period (if required by subsection 29-20(3) of the GST Act); and (iii) at least one of the requirements in subparagraphs 10(b)(i) and 10(b)(ii) is prominently displayed on the corporate card statement. (i) the corporate card provider/acquirer indicates the estimated adjustment amount for this transaction must be verified; (ii) the corporate card provider/acquirer advises the cardholder to obtain an adjustment note before attributing a decreasing adjustment to a tax period (if required by subsection 29-20(3) of the GST Act); and (iii) at least one of the requirements in subparagraphs 10(b)(i) and 10(b)(ii) is prominently displayed on the corporate card statement. | 11. Accuracy requirements for corporate card statements: (1) A corporate card statement must not display the amount of an adjustment or estimated adjustment to the GST payable for a transaction where: (a) the corporate card provider/acquirer has obtained information that the relevant supplier is not registered, or ceases to be registered for GST; or (b) the supplier has not provided their ABN. (2) Where the corporate card provider has reason to consider any information set out in paragraph 7(e), or an estimated adjustment to the GST payable (referred to in clause 10) is not accurate, the corporate card provider/acquirer must not include that information on the corporate card statement. (1) A corporate card statement must not display the amount of an adjustment or estimated adjustment to the GST payable for a transaction where: (a) the corporate card provider/acquirer has obtained information that the relevant supplier is not registered, or ceases to be registered for GST; or (b) the supplier has not provided their ABN. (2) Where the corporate card provider has reason to consider any information set out in paragraph 7(e), or an estimated adjustment to the GST payable (referred to in clause 10) is not accurate, the corporate card provider/acquirer must not include that information on the corporate card statement. (a) the corporate card provider/acquirer has obtained information that the relevant supplier is not registered, or ceases to be registered for GST; or (b) the supplier has not provided their ABN. | 12. Cardholder requirements: The cardholder must have in place: (a) an effectively regulated corporate policy (that includes the retention of documentary evidence) for determining the amount of decreasing adjustments relating to acquisitions made on the corporate card that are wholly or partly of a private or domestic nature; and (b) an effectively regulated corporate policy that ensures the adjustment note and the corporate card statement are not incorrectly used to claim decreasing adjustments more than once for an adjustment event. (a) an effectively regulated corporate policy (that includes the retention of documentary evidence) for determining the amount of decreasing adjustments relating to acquisitions made on the corporate card that are wholly or partly of a private or domestic nature; and (b) an effectively regulated corporate policy that ensures the adjustment note and the corporate card statement are not incorrectly used to claim decreasing adjustments more than once for an adjustment event. | 13. Situations where an adjustment note is still required: The cardholder must hold an adjustment note before attributing (if required by subsection 29-20(3) of the GST Act) a decreasing adjustment recorded on a corporate card statement where: (a) the corporate card statement indicates that the adjustment relates to a supply that may be a taxable supply where GST is not 1/11th of the price, or the supplier is a mixed transaction supplier; or (b) there is an error on the corporate card statement in relation to that decreasing adjustment. (a) the corporate card statement indicates that the adjustment relates to a supply that may be a taxable supply where GST is not 1/11th of the price, or the supplier is a mixed transaction supplier; or (b) there is an error on the corporate card statement in relation to that decreasing adjustment.", "Related_Explanatory_Statements": "WAN 2008/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20081/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WAN 2004/1", "Title": "A New Tax System (Goods and Services Tax) Act 1999 Waiver of Adjustment Note Requirement Determination (No. 1) 2004 - Decision of a Court or Tribunal", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2004", "Date_of_Issue": "24 February 2004", "Signatory": "Bruce Quigley Senior Assistant Deputy Commissioner Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2006B11601", "Registration_Date": "20 November 2006", "Body": "Citation | 1. This determination is the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Adjustment Note Requirement Determination (No. 1) 2004 - Decision of a Court or Tribunal. | Commencement | 2. This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commenced. | Circumstances where the requirement for an adjustment note does not apply | 3. The circumstances set out in clause 4 are circumstances in which the requirement for an adjustment note under subsection 29-20(3) of the Act does not apply. | 4. The circumstances are that all of the following requirements are satisfied: (a) (i) under Part IVC of the Taxation Administration Act 1953 you have applied to the Tribunal for review of an objection decision or appealed against an objection decision to a Court, and in making the objection decision the Commissioner decided that you did not have a decreasing adjustment arising from an adjustment event that has occurred in respect of an acquisition, and the grounds of the objection include that you have a decreasing adjustment arising from an adjustment event that has occurred in respect of an acquisition; or (ii) you have sought declaratory orders from a Court that you have a decreasing adjustment arising from an adjustment event that has occurred in respect of an acquisition; or (iii) you or the Commissioner has appealed against a decision of the Tribunal or Court that resulted from a proceeding covered by clause 4(a)(i) or appealed against a decision of the Court that resulted from a proceeding covered by clause 4(a)(ii); and (b) the Court or Tribunal has found that you have a decreasing adjustment arising from an adjustment event that has occurred in respect of an acquisition. | (a) (i) under Part IVC of the Taxation Administration Act 1953 you have applied to the Tribunal for review of an objection decision or appealed against an objection decision to a Court, and in making the objection decision the Commissioner decided that you did not have a decreasing adjustment arising from an adjustment event that has occurred in respect of an acquisition, and the grounds of the objection include that you have a decreasing adjustment arising from an adjustment event that has occurred in respect of an acquisition; or (ii) you have sought declaratory orders from a Court that you have a decreasing adjustment arising from an adjustment event that has occurred in respect of an acquisition; or (iii) you or the Commissioner has appealed against a decision of the Tribunal or Court that resulted from a proceeding covered by clause 4(a)(i) or appealed against a decision of the Court that resulted from a proceeding covered by clause 4(a)(ii); and (b) the Court or Tribunal has found that you have a decreasing adjustment arising from an adjustment event that has occurred in respect of an acquisition. | (i) under Part IVC of the Taxation Administration Act 1953 you have applied to the Tribunal for review of an objection decision or appealed against an objection decision to a Court, and in making the objection decision the Commissioner decided that you did not have a decreasing adjustment arising from an adjustment event that has occurred in respect of an acquisition, and the grounds of the objection include that you have a decreasing adjustment arising from an adjustment event that has occurred in respect of an acquisition; or (ii) you have sought declaratory orders from a Court that you have a decreasing adjustment arising from an adjustment event that has occurred in respect of an acquisition; or (iii) you or the Commissioner has appealed against a decision of the Tribunal or Court that resulted from a proceeding covered by clause 4(a)(i) or appealed against a decision of the Court that resulted from a proceeding covered by clause 4(a)(ii); and | Situations where an adjustment note is still required | 5. However, clause 3 does not apply in any of the following circumstances: (a) a settlement occurs before the Court or Tribunal gives a decision; or (b) the Court or Tribunal dismisses the application without proceeding to determine the matter; or (c) the Court or Tribunal makes a decision in accordance with terms agreed to by the parties without making a finding that you have a decreasing adjustment arising from an adjustment event that has occurred in respect of an acquisition; or (d) the Court remits the decision to the Tribunal, or the Court or Tribunal remits the decision to the Commissioner, for reconsideration; or (e) the Court makes an order under the Administrative Decisions (Judicial Review) Act 1977 ; or (f) any other circumstance in which the Court or Tribunal does not make a finding as to whether you have a decreasing adjustment arising from an adjustment event that has occurred in respect of an acquisition; or (g) the period within which an appeal against the Court or Tribunal decision may be lodged has not expired or an appeal has been lodged and the Court has not found that you have a decreasing adjustment arising from an adjustment event that has occurred in respect of an acquisition. | (a) a settlement occurs before the Court or Tribunal gives a decision; or (b) the Court or Tribunal dismisses the application without proceeding to determine the matter; or (c) the Court or Tribunal makes a decision in accordance with terms agreed to by the parties without making a finding that you have a decreasing adjustment arising from an adjustment event that has occurred in respect of an acquisition; or (d) the Court remits the decision to the Tribunal, or the Court or Tribunal remits the decision to the Commissioner, for reconsideration; or (e) the Court makes an order under the Administrative Decisions (Judicial Review) Act 1977 ; or (f) any other circumstance in which the Court or Tribunal does not make a finding as to whether you have a decreasing adjustment arising from an adjustment event that has occurred in respect of an acquisition; or (g) the period within which an appeal against the Court or Tribunal decision may be lodged has not expired or an appeal has been lodged and the Court has not found that you have a decreasing adjustment arising from an adjustment event that has occurred in respect of an acquisition. | Definitions | 6. In this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. Tribunal means the Administrative Appeals Tribunal, including the Small Taxation Claims Tribunal. Other expressions in this determination have the same meaning as in the Act. | the Act means the A New Tax System (Goods and Services Tax) Act 1999. | Tribunal means the Administrative Appeals Tribunal, including the Small Taxation Claims Tribunal. | Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20041/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WAN 2004/2", "Title": "A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 2) 2004 - Business Travel Account Holder of American Express International Inc", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2004", "Date_of_Issue": "9 July 2004", "Signatory": "Anthony Long ASSISTANT DEPUTY COMMISSIONER OF TAXATION Goods and Services Tax (Financial Supplies & Insurance)", "Registration_Number": "F2005B01943", "Registration_Date": "26 August 2005", "Body": "2. (1) This determination commences on 1 July 2004.: (2) This determination terminates the A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No.2) 2001 - Business Travel Account Holder of AMERICAN EXPRESS INTERNATIONAL INC. (the \"predecessor determination\"). (3) This determination does not revoke or vary any other previous determination made by the Commissioner or a delegate of the Commissioner. (4) This determination applies in relation to net amounts for tax periods starting on or after 1 July 2004. (5) The predecessor determination ceases to apply in relation to net amounts for tax periods starting on or after 1 July 2004. Circumstances where the requirement for a tax invoice does not apply 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for an adjustment note under subsection 29-20(3) of the Act does not apply. 4. A Business Travel Account Holder of American Express International Inc. will not be required to hold an adjustment note for a decreasing adjustment arising from an adjustment event relating to a creditable acquisition purchased through the Business Travel Account in order to attribute to a tax period an adjustment to an input tax credit previously attributed on the acquisition, provided that at the time the Business Travel Account Holder gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) The Business Travel Account Holder holds a Business Travel Account Statement produced by American Express International Inc. that includes the following details: (i) The Business Travel Account Holder's name; (ii) The name(s) of the person(s) who uses the Business Travel Account to purchase creditable acquisitions(s) to which the adjustment relates; (iii) The Business Travel Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Business Travel Account Holder may adjust the amount of input tax credit previously attributed, the Business Travel Account Statement has: • the date the Business Travel Account Holder facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; (b) The Business Travel Account Holder has an effectively regulated corporate policy for making adjustments for expenditure on the Business Travel Account that is of a private or domestic nature and was not made in connection with carrying on the Business Travel Account Holder's enterprise; (c) The Business Travel Account Holder has supplementary documentation supporting each adjustment on the Business Travel Account Statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the adjustment; and (d) American Express International Inc. meets the conditions set out in paragraphs 5 and 6 below. (a) The Business Travel Account Holder holds a Business Travel Account Statement produced by American Express International Inc. that includes the following details: (i) The Business Travel Account Holder's name; (ii) The name(s) of the person(s) who uses the Business Travel Account to purchase creditable acquisitions(s) to which the adjustment relates; (iii) The Business Travel Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Business Travel Account Holder may adjust the amount of input tax credit previously attributed, the Business Travel Account Statement has: • the date the Business Travel Account Holder facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; (b) The Business Travel Account Holder has an effectively regulated corporate policy for making adjustments for expenditure on the Business Travel Account that is of a private or domestic nature and was not made in connection with carrying on the Business Travel Account Holder's enterprise; (c) The Business Travel Account Holder has supplementary documentation supporting each adjustment on the Business Travel Account Statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the adjustment; and (d) American Express International Inc. meets the conditions set out in paragraphs 5 and 6 below. (i) The Business Travel Account Holder's name; (ii) The name(s) of the person(s) who uses the Business Travel Account to purchase creditable acquisitions(s) to which the adjustment relates; (iii) The Business Travel Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Business Travel Account Holder may adjust the amount of input tax credit previously attributed, the Business Travel Account Statement has: • the date the Business Travel Account Holder facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; • the date the Business Travel Account Holder facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; 5. American Express International Inc. must provide the date each adjustment on the statement was made. 6. Where all the information required on the statement is not provided by the merchant to American Express International Inc., the latter may, until 30 June 2006, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the adjustment provided American Express International Inc.: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies and subsequent adjustments the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with American Express International Inc.; (c) clearly identifies each adjustment in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each adjustment where GST may not be 1/11th of the price; (e) where an adjustment has been identified as being a supply that may be GST-free, input taxed, or a supply where GST may not be 1/11th of the price, advises the Business Travel Account Holder to obtain an adjustment note before attributing an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for adjustments from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the adjustment is $nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies and subsequent adjustments the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with American Express International Inc.; (c) clearly identifies each adjustment in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each adjustment where GST may not be 1/11th of the price; (e) where an adjustment has been identified as being a supply that may be GST-free, input taxed, or a supply where GST may not be 1/11th of the price, advises the Business Travel Account Holder to obtain an adjustment note before attributing an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for adjustments from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the adjustment is $nil. (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies and subsequent adjustments the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; Situations where an adjustment note is still required 7. The Business Travel Account Holder will still need to obtain an adjustment note before attributing an adjustment to a tax period for an adjustment on the Business Travel Account Invoice Statement where: (a) the Business Travel Account Statement indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the Business Travel Account Statement in relation to the adjustment. (a) the Business Travel Account Statement indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the Business Travel Account Statement in relation to the adjustment. Definitions 8. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. The person(s) who uses the Business Travel Account includes a partner, sole trader, director, contractor or employee of an entity. Business Travel Account Statement is a statement of liability that is issued by American Express International Inc. to one of its clients. Business Travel Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. Business Travel Account Holder is the registered entity that holds a Business Travel Account with American Express International Inc. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. the Act means the A New Tax System (Goods and Services Tax) Act 1999. The person(s) who uses the Business Travel Account includes a partner, sole trader, director, contractor or employee of an entity. Business Travel Account Statement is a statement of liability that is issued by American Express International Inc. to one of its clients. Business Travel Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. Business Travel Account Holder is the registered entity that holds a Business Travel Account with American Express International Inc. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this Determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20042/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 2) 2004 - Business Travel Account Holder of American Express International Inc."}
{"Instrument_Reference": "WAN 2004/3", "Title": "A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 3) 2004 - Corporate Purchasing Account Holder of American Express International Inc", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2004", "Date_of_Issue": "9 July 2004", "Signatory": "Anthony Long ASSISTANT DEPUTY COMMISSIONER OF TAXATION Goods and Services Tax (Financial Supplies & Insurance)", "Registration_Number": "F2005B01949", "Registration_Date": "26 July 2005", "Body": "2. (1) This determination commences on 1 July 2004.: (2) This determination terminates the A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 3) 2001 - Corporate Purchasing Account Holder of AMERICAN EXPRESS INTERNATIONAL INC. (the \"predecessor determination\"). (3) This determination does not revoke or vary any other previous determination made by the Commissioner or a delegate of the Commissioner. (4) This determination applies in relation to net amounts for tax periods starting on or after 1 July 2004. (5) The predecessor determination ceases to apply in relation to net amounts for tax periods starting on or after 1 July 2004. Circumstances where the requirement for an adjustment note does not apply 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for an adjustment note under subsection 29-20(3) of the Act does not apply. 4. A Corporate Purchasing Account Holder of American Express International Inc. will not be required to hold an adjustment note for a decreasing adjustment arising from an adjustment event relating to a creditable acquisition purchased on the Corporate Purchasing Account in order to attribute to a tax period an adjustment to an input tax credit previously attributed on the acquisition, provided that at the time the Corporate Purchasing Account Holder gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) The Corporate Purchasing Account Holder holds a Corporate Purchasing Account Statement produced by American Express International Inc. that includes the following details: (i) The Corporate Purchasing Account Holder's name; (ii) The name(s) of the person(s) or department(s) who uses the Corporate Purchasing Account to purchase the creditable acquisition(s) to which the adjustment relates; (iii) The Corporate Purchasing Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Corporate Purchasing Account Holder may adjust the amount of input tax credit previously attributed, the Corporate Purchasing Account Statement has: • the date the Corporate Purchasing Account Holder facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; (b) The Corporate Purchasing Account Holder has an effectively regulated corporate policy for making adjustments for expenditure on the Corporate Purchasing Account that is of a private or domestic nature and was not made in connection with carrying on the Corporate Purchasing Account Holder's enterprise; (c) The Corporate Purchasing Account Holder has supplementary documentation supporting each adjustment on the Corporate Purchasing Account Statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the adjustment; and (d) American Express International Inc. meets the conditions set out in paragraph 5 and 6 below. (a) The Corporate Purchasing Account Holder holds a Corporate Purchasing Account Statement produced by American Express International Inc. that includes the following details: (i) The Corporate Purchasing Account Holder's name; (ii) The name(s) of the person(s) or department(s) who uses the Corporate Purchasing Account to purchase the creditable acquisition(s) to which the adjustment relates; (iii) The Corporate Purchasing Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Corporate Purchasing Account Holder may adjust the amount of input tax credit previously attributed, the Corporate Purchasing Account Statement has: • the date the Corporate Purchasing Account Holder facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; (b) The Corporate Purchasing Account Holder has an effectively regulated corporate policy for making adjustments for expenditure on the Corporate Purchasing Account that is of a private or domestic nature and was not made in connection with carrying on the Corporate Purchasing Account Holder's enterprise; (c) The Corporate Purchasing Account Holder has supplementary documentation supporting each adjustment on the Corporate Purchasing Account Statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the adjustment; and (d) American Express International Inc. meets the conditions set out in paragraph 5 and 6 below. (i) The Corporate Purchasing Account Holder's name; (ii) The name(s) of the person(s) or department(s) who uses the Corporate Purchasing Account to purchase the creditable acquisition(s) to which the adjustment relates; (iii) The Corporate Purchasing Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Corporate Purchasing Account Holder may adjust the amount of input tax credit previously attributed, the Corporate Purchasing Account Statement has: • the date the Corporate Purchasing Account Holder facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; • the date the Corporate Purchasing Account Holder facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; 5. American Express International Inc. must provide the date each adjustment on the statement was made. 6. Where all the information required on the statement is not provided by the merchant to American Express International Inc., the latter may, until 30 June 2006, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the adjustment provided American Express International Inc.: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant makes only taxable supplies, whether or not the GST is calculated at 1/11th of the price for all taxable supplies the merchant makes; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with American Express International Inc.; (c) clearly identifies each adjustment in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each adjustment where GST may not be 1/11th of the price; (e) where an adjustment has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advises the Corporate Purchasing Account Holder to obtain an adjustment note before attributing an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for adjustments from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the adjustment is $nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant makes only taxable supplies, whether or not the GST is calculated at 1/11th of the price for all taxable supplies the merchant makes; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with American Express International Inc.; (c) clearly identifies each adjustment in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each adjustment where GST may not be 1/11th of the price; (e) where an adjustment has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advises the Corporate Purchasing Account Holder to obtain an adjustment note before attributing an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for adjustments from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the adjustment is $nil. (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant makes only taxable supplies, whether or not the GST is calculated at 1/11th of the price for all taxable supplies the merchant makes; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; Situations where an adjustment note is still required 7. The Corporate Purchasing Account Holder will still need to obtain an adjustment note before attributing an adjustment to a tax period for an adjustment on the Corporate Purchasing Account Statement where: (a) the Corporate Purchasing Account Statement indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the Corporate Purchasing Account Statement in relation to the adjustment. (a) the Corporate Purchasing Account Statement indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the Corporate Purchasing Account Statement in relation to the adjustment. Definitions 8. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System ( Goods and Services Tax ) Act 1999. The person(s) who uses the Corporate Purchasing Account includes a partner, sole trader, contractor, director or employee of an entity. Corporate Purchasing Account Statement is a statement of liability that is issued by American Express International Inc. to one of its clients. Corporate Purchasing Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. Corporate Purchasing Account Holder is the registered entity that holds a Corporate Purchasing Account with American Express International Inc. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. the Act means the A New Tax System ( Goods and Services Tax ) Act 1999. The person(s) who uses the Corporate Purchasing Account includes a partner, sole trader, contractor, director or employee of an entity. Corporate Purchasing Account Statement is a statement of liability that is issued by American Express International Inc. to one of its clients. Corporate Purchasing Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. Corporate Purchasing Account Holder is the registered entity that holds a Corporate Purchasing Account with American Express International Inc. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this Determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20043/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 3) 2004 - Corporate Purchasing Account Holder of American Express International Inc."}
{"Instrument_Reference": "WAN 2004/4", "Title": "A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 4) 2004 - Corporate Card members of American Express International Inc", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2004", "Date_of_Issue": "9 July 2004", "Signatory": "Anthony Long ASSISTANT DEPUTY COMMISSIONER OF TAXATION Goods and Services Tax (Financial Supplies & Insurance)", "Registration_Number": "F2005B01950", "Registration_Date": "5 December 2005", "Body": "2. (1) This determination commences on 1 July 2004.: (2) This determination terminates the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Adjustment Note Requirement Determination (No. 2) 2002 - Corporate Card members of AMERICAN EXPRESS INTERNATIONAL INC. (the \"predecessor determination\"). (3) This determination does not revoke or vary any other previous determination made by the Commissioner or a delegate of the Commissioner. (4) This determination applies in relation to net amounts for tax periods starting on or after 1 July 2004. (5) The predecessor determination ceases to apply in relation to net amounts for tax periods starting on or after 1 July 2004. Circumstances where the requirement for an adjustment note does not apply 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for an adjustment note under subsection 29-20(3) of the Act does not apply. 4. A Member of American Express International Inc. will not be required to hold an adjustment note for a decreasing adjustment arising from an adjustment event relating to a creditable acquisition purchased with the Corporate Card in order to attribute, to a tax period, an adjustment to an input tax credit previously attributed on the acquisition, provided that at the time the Member gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) The Member holds a Corporate Card Statement produced by American Express International Inc. that includes the following details: (i) The Member's name; (ii) The name(s) of the person(s) who uses the Corporate Card to purchase the creditable acquisition(s) to which the adjustment relates; (iii) The Member's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Member may adjust the amount of input tax credit previously attributed, the Corporate Card Statement has: • the date the Member facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; (b) The Member has an effectively regulated corporate policy for making adjustments for expenditure on the Corporate Card that is of a private or domestic nature and was not made in connection with carrying on the Member's enterprise; (c) The Member has supplementary documentation supporting each adjustment on the Corporate Card Statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the adjustment; and (d) American Express International Inc. meets the conditions set out in paragraph 5 and 6 below. (a) The Member holds a Corporate Card Statement produced by American Express International Inc. that includes the following details: (i) The Member's name; (ii) The name(s) of the person(s) who uses the Corporate Card to purchase the creditable acquisition(s) to which the adjustment relates; (iii) The Member's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Member may adjust the amount of input tax credit previously attributed, the Corporate Card Statement has: • the date the Member facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; (b) The Member has an effectively regulated corporate policy for making adjustments for expenditure on the Corporate Card that is of a private or domestic nature and was not made in connection with carrying on the Member's enterprise; (c) The Member has supplementary documentation supporting each adjustment on the Corporate Card Statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the adjustment; and (d) American Express International Inc. meets the conditions set out in paragraph 5 and 6 below. (i) The Member's name; (ii) The name(s) of the person(s) who uses the Corporate Card to purchase the creditable acquisition(s) to which the adjustment relates; (iii) The Member's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Member may adjust the amount of input tax credit previously attributed, the Corporate Card Statement has: • the date the Member facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; • the date the Member facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; 5. American Express International Inc. must provide the date each adjustment on the statement was made. 6. Where all the information required on the statement is not provided by the merchant to American Express International Inc., the latter may, until 30 June 2006, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the adjustment provided American Express International Inc.: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with American Express International Inc.; (c) clearly identifies each adjustment in the statement that may relate to a GST-free, input taxed or mixed supply; (d) clearly identifies each adjustment relating to a supply where GST may not be 1/11th of the price; (e) where an adjustment has been identified as relating to a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advises the Member to obtain an adjustment note before attributing an adjustment to an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for adjustments from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the adjustment is $nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with American Express International Inc.; (c) clearly identifies each adjustment in the statement that may relate to a GST-free, input taxed or mixed supply; (d) clearly identifies each adjustment relating to a supply where GST may not be 1/11th of the price; (e) where an adjustment has been identified as relating to a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advises the Member to obtain an adjustment note before attributing an adjustment to an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for adjustments from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the adjustment is $nil. (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; 7. Notwithstanding the absence of a brief explanation of the reason for the adjustment, the statement will be considered as satisfying the requirements of paragraph 4(a) until 30 June 2006. Situations where an adjustment note is still required 8. The Member will still need to obtain an adjustment note before attributing an adjustment to a tax period for an adjustment on the Corporate Card Statement where: (a) the Corporate Card Statement indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the Corporate Card Statement in relation to the adjustment. (a) the Corporate Card Statement indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the Corporate Card Statement in relation to the adjustment. Definitions 9. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. The person(s) who uses the Corporate Card includes a partner, sole trader, director or employee of an entity. Corporate Card Statement is a statement of liability that is issued by American Express International Inc. to one of its clients. Corporate Card is a card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Member is the registered entity that is a corporate holder of the Corporate Card with American Express International Inc. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. the Act means the A New Tax System (Goods and Services Tax) Act 1999. The person(s) who uses the Corporate Card includes a partner, sole trader, director or employee of an entity. Corporate Card Statement is a statement of liability that is issued by American Express International Inc. to one of its clients. Corporate Card is a card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Member is the registered entity that is a corporate holder of the Corporate Card with American Express International Inc. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20044/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 4) 2004 - Corporate Card members of American Express International Inc."}
{"Instrument_Reference": "WAN 2004/5", "Title": "A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 5) 2004 - American Express International Inc. KR 1025 Electronic Data Feed", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2004", "Date_of_Issue": "9 July 2004", "Signatory": "Anthony Long ASSISTANT DEPUTY COMMISSIONER OF TAXATION Goods and Services Tax (Financial Supplies & Insurance)", "Registration_Number": "F2005B01970", "Registration_Date": "6 July 2005", "Body": "2. (1) This determination commences on 1 July 2004.: (2) This determination terminates the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Adjustment Note Requirement Determination 2003 - AMERICAN EXPRESS INTERNATIONAL INC. KR 1025 LECTRONIC DATA FEED (the \"predecessor determination\"). (3) This determination does not revoke or vary any other previous determination made by the Commissioner or a delegate of the Commissioner. (4) This determination applies in relation to net amounts for tax periods starting on or after 1 July 2004. (5) The predecessor determination ceases to apply in relation to net amounts for tax periods starting on or after 1 July 2004. Circumstances where the requirement for an adjustment note does not apply 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for an adjustment note under subsection 29-20(3) of the Act does not apply. 4. A Member of American Express International Inc. that holds a daily or monthly KR 1025 electronic data feed will not be required to hold an adjustment note, for a decreasing adjustment arising from an adjustment event, relating to a creditable acquisition purchased with the Corporate Card, in order to attribute, to a tax period, an adjustment to an input tax credit previously attributed for an acquisition, provided that at the time the Member gives its GST return/Business Activity Statement ('BAS') for the tax period to the Commissioner: (a) The Member holds a daily or monthly KR 1025 electronic data feed produced by American Express International Inc. that includes the following details: (i) The name of the Member; (ii) The name(s) of the person(s) who use(s) the American Express International Inc. Corporate Card to purchase the creditable acquisition(s) to which the adjustment relates; (iii) The Australian Business Number ('ABN') or address of the Member; and (iv) For each acquisition for which the Member may adjust the amount of input tax credit previously attributed, the daily or monthly KR 1025 electronic data feed has: • the date the Member facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; (b) The Member has an effectively regulated corporate policy for making adjustments for expenditure on the Corporate Card that is of a private or domestic nature and was not made in connection with the carrying on of the Member's enterprise; (c) The Member has supplementary documentation supporting each adjustment on the daily or monthly KR 1025 electronic data feed that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the adjustment; and (d) American Express International Inc. meets the conditions set out in paragraphs 5 and 6 below. (a) The Member holds a daily or monthly KR 1025 electronic data feed produced by American Express International Inc. that includes the following details: (i) The name of the Member; (ii) The name(s) of the person(s) who use(s) the American Express International Inc. Corporate Card to purchase the creditable acquisition(s) to which the adjustment relates; (iii) The Australian Business Number ('ABN') or address of the Member; and (iv) For each acquisition for which the Member may adjust the amount of input tax credit previously attributed, the daily or monthly KR 1025 electronic data feed has: • the date the Member facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; (b) The Member has an effectively regulated corporate policy for making adjustments for expenditure on the Corporate Card that is of a private or domestic nature and was not made in connection with the carrying on of the Member's enterprise; (c) The Member has supplementary documentation supporting each adjustment on the daily or monthly KR 1025 electronic data feed that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the adjustment; and (d) American Express International Inc. meets the conditions set out in paragraphs 5 and 6 below. (i) The name of the Member; (ii) The name(s) of the person(s) who use(s) the American Express International Inc. Corporate Card to purchase the creditable acquisition(s) to which the adjustment relates; (iii) The Australian Business Number ('ABN') or address of the Member; and (iv) For each acquisition for which the Member may adjust the amount of input tax credit previously attributed, the daily or monthly KR 1025 electronic data feed has: • the date the Member facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; • the date the Member facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; 5. American Express International Inc. must provide the date each adjustment on the daily or monthly KR 1025 electronic data feed statement was made. 6. Where all the information required on the daily or monthly KR 1025 electronic data feed is not provided by the merchant to American Express International Inc., the latter may, until 30 June 2006, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the adjustment provided American Express International Inc.: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with American Express International Inc.; (c) clearly identifies each adjustment in the daily or monthly KR 1025 electronic data feed that may relate to a GST-free, input taxed or mixed supply; (d) clearly identifies each adjustment relating to a supply where GST may not be 1/11th of the price; (e) where an adjustment has been identified as relating to a supply that may be GST-free, input taxed or a supply where GST may not be 1/11th of the price, advises the Member to obtain an adjustment note before attributing an adjustment to an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for adjustments from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the adjustment is $nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with American Express International Inc.; (c) clearly identifies each adjustment in the daily or monthly KR 1025 electronic data feed that may relate to a GST-free, input taxed or mixed supply; (d) clearly identifies each adjustment relating to a supply where GST may not be 1/11th of the price; (e) where an adjustment has been identified as relating to a supply that may be GST-free, input taxed or a supply where GST may not be 1/11th of the price, advises the Member to obtain an adjustment note before attributing an adjustment to an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for adjustments from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the adjustment is $nil. (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; 7. Notwithstanding the absence of a brief explanation of the reason for the adjustment, the daily or monthly KR 1025 electronic data feed will be considered as satisfying the requirements of paragraph 4(a) until 30 June 2006. Situations where an adjustment note is still required 8. The Member will still need to obtain an adjustment note before attributing an adjustment to a tax period for an adjustment on the daily or monthly KR 1025 electronic data feed where: (a) the daily or monthly KR 1025 electronic data feed indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the daily or monthly KR 1025 electronic data feed in relation to the adjustment. (a) the daily or monthly KR 1025 electronic data feed indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the daily or monthly KR 1025 electronic data feed in relation to the adjustment. Definitions 9. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. The person(s) who uses the Corporate Card includes a partner, sole trader, director or employee of an entity. Daily or monthly KR 1025 electronic data feed is an electronic statement of liability that is issued by American Express International Inc. to one of its clients. Corporate Card is a card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Member is the registered entity that is a corporate holder of the Corporate Card. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. the Act means the A New Tax System (Goods and Services Tax) Act 1999. The person(s) who uses the Corporate Card includes a partner, sole trader, director or employee of an entity. Daily or monthly KR 1025 electronic data feed is an electronic statement of liability that is issued by American Express International Inc. to one of its clients. Corporate Card is a card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Member is the registered entity that is a corporate holder of the Corporate Card. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20045/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 5) 2004 - American Express International Inc. KR 1025 Electronic Data Feed."}
{"Instrument_Reference": "WAN 2004/6", "Title": "A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 6) 2004 - American Express Australia Limited", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2004", "Date_of_Issue": "26 August 2004", "Signatory": "Anthony Long ASSISTANT DEPUTY COMMISSIONER OF TAXATION Goods and Services Tax (Financial Supplies & Insurance)", "Registration_Number": "F2005B01971", "Registration_Date": "26 July 2005", "Body": "2. (a) This determination commences on 1 September 2004.: (b) This determination amends the determinations listed in Clause 4. (c) This determination does not amend, vary or revoke any previous determination made by the Commissioner. American Express Australia Limited 3. A reference to 'American Express International' or 'American Express International Inc.' in any of the determinations listed in clause 4 includes a reference to 'American Express Australia Limited'. Waiver of adjustment note determinations 4. The determinations are: (a) A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 2) 2004 - Business Travel Account Holder of American Express International Inc; (b) A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 3) 2004 - Corporate Purchasing Account Holder of American Express International Inc; (c) A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 4) 2004 - Corporate Card members of American Express International Inc; anD (d) A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 5) 2004 - American Express International Inc. KR 1025 Electronic Data Feed. (a) A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 2) 2004 - Business Travel Account Holder of American Express International Inc; (b) A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 3) 2004 - Corporate Purchasing Account Holder of American Express International Inc; (c) A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 4) 2004 - Corporate Card members of American Express International Inc; anD (d) A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 5) 2004 - American Express International Inc. KR 1025 Electronic Data Feed. Expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20046/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 6) 2004 - American Express Australia Limited."}
{"Instrument_Reference": "WAN 2004/7", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Requirement to hold an Adjustment Note for a Decreasing Adjustment Determination (No. 7) 2004 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2004", "Date_of_Issue": "10 December 2004", "Signatory": "John Meyer Acting Assistant Deputy Commissioner of Taxation Goods and Services Tax", "Registration_Number": "F2006B00805", "Registration_Date": "8 June 2006", "Body": "Citation | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Requirement to hold an Adjustment Note for a Decreasing Adjustment Determination (No. 7) 2004 . | Waiver of Adjustment Note Requirement | 2. The following circumstances are circumstances of a kind in which the requirement for an adjustment note under subsection 29-20(3) of the Act does not apply: (a) where the decreasing adjustment relates to a taxable supply to which section 83-5 of the Act applies. | (a) where the decreasing adjustment relates to a taxable supply to which section 83-5 of the Act applies. | Application | 3. (1) This determination applies, and is taken to have applied, in relation to net amounts for tax periods starting, or that started, on or after 1 January 2005. | (2) This determination does not revoke, amend or vary any previous determination made by the Commissioner. | Definitions | 4. (1) The following expression is defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999 . | the Act means the A New Tax System (Goods and Services Tax) Act 1999 . | (2) Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20047/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WAN 2003/1", "Title": "A New Tax System (Goods and Services Tax) Act 1999 Waiver of Adjustment Note Requirement Determination 2003 - AMERICAN EXPRESS INTERNATIONAL INC KR 1025 ELECTRONIC DATA FEED", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2003", "Date_of_Issue": "24 December 2003", "Signatory": "Neil Mann DEPUTY COMMISSIONER OF TAXATION HP1 per Anthony Long Assistant Commissioner Goods and Services Tax (Financial Supplies)", "Registration_Number": "F2006B00495", "Registration_Date": "7 March 2006", "Body": "Citation | 1. This determination is the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Adjustment Note Requirement Determination 2003 - AMERICAN EXPRESS INTERNATIONAL INC KR 1025 ELECTRONIC DATA FEED. | Commencement | 2. This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commenced. | Circumstances where the requirement for an adjustment note does not apply | 3. The circumstances set out in the following paragraphs are the circumstances of a kind in which the requirement for an adjustment note under subsection 29-20(3) of the Act does not apply. | 4. A corporate holder of an American Express International Inc. (AMEX) card that holds a KR1025 electronic data feed statement will not be required to hold an adjustment note for a decreasing adjustment arising from an adjustment event relating to a creditable acquisition purchased with the AMEX Corporate Card in order to attribute, to a tax period an adjustment to an input tax credit previously attributed for an acquisition, provided that at the time the corporate holder gives its GST return/ Business Activity Statement ('BAS') for the tax period to the Commissioner: (a) The corporate holder of an AMEX card holds a KR1025 electronic data feed statement produced by American Express International Inc. that includes the following details: (i) The name of the corporate holder of the AMEX card; (ii) The name(s) of the person(s) who use(s) the AMEX Corporate Card to purchase the creditable acquisition(s) to which the adjustment relates; (iii) The Australian Business Number ('ABN') or address of the corporate holder of the AMEX card; and (iv) For each acquisition for which the corporate holder of the AMEX card may adjust the amount of input tax credit previously attributed, the Corporate Card Statement has: • the date the corporate holder of the AMEX card facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; (b) The corporate holder of the AMEX card has an effectively regulated corporate policy for making adjustments for expenditure on the Corporate Card that is of a private or domestic nature and was not made in connection with carrying on the of the corporate holder's enterprise; (c) The of the corporate holder of the AMEX card has supplementary documentation supporting each adjustment on the Corporate Card Statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the adjustment; and (d) American Express International Inc. meets the conditions set out in paragraph 5 and 6 below. | (a) The corporate holder of an AMEX card holds a KR1025 electronic data feed statement produced by American Express International Inc. that includes the following details: (i) The name of the corporate holder of the AMEX card; (ii) The name(s) of the person(s) who use(s) the AMEX Corporate Card to purchase the creditable acquisition(s) to which the adjustment relates; (iii) The Australian Business Number ('ABN') or address of the corporate holder of the AMEX card; and (iv) For each acquisition for which the corporate holder of the AMEX card may adjust the amount of input tax credit previously attributed, the Corporate Card Statement has: • the date the corporate holder of the AMEX card facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; (b) The corporate holder of the AMEX card has an effectively regulated corporate policy for making adjustments for expenditure on the Corporate Card that is of a private or domestic nature and was not made in connection with carrying on the of the corporate holder's enterprise; (c) The of the corporate holder of the AMEX card has supplementary documentation supporting each adjustment on the Corporate Card Statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the adjustment; and (d) American Express International Inc. meets the conditions set out in paragraph 5 and 6 below. | (i) The name of the corporate holder of the AMEX card; (ii) The name(s) of the person(s) who use(s) the AMEX Corporate Card to purchase the creditable acquisition(s) to which the adjustment relates; (iii) The Australian Business Number ('ABN') or address of the corporate holder of the AMEX card; and (iv) For each acquisition for which the corporate holder of the AMEX card may adjust the amount of input tax credit previously attributed, the Corporate Card Statement has: • the date the corporate holder of the AMEX card facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; | • the date the corporate holder of the AMEX card facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; | 5. American Express International Inc. must provide the date each adjustment on the statement was made. | 6. Where all the information required on the statement is not provided by the merchant to American Express International Inc., the latter may, until 30 June 2004, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the adjustment provided American Express International Inc.: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11 of the price for all the taxable supplies the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with American Express International Inc.; (c) clearly identifies each adjustment in the statement that may relate to a GST-free, input taxed or mixed supply; (d) clearly identifies each adjustment relating to a supply where GST may not be 1/11 of the price; (e) where an adjustment has been identified as relating to a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11 of the price, advises the Member to obtain an adjustment note before attributing an adjustment to an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for adjustments from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the adjustment is $nil. | (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11 of the price for all the taxable supplies the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with American Express International Inc.; (c) clearly identifies each adjustment in the statement that may relate to a GST-free, input taxed or mixed supply; (d) clearly identifies each adjustment relating to a supply where GST may not be 1/11 of the price; (e) where an adjustment has been identified as relating to a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11 of the price, advises the Member to obtain an adjustment note before attributing an adjustment to an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for adjustments from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the adjustment is $nil. | (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11 of the price for all the taxable supplies the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; | • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; | 7. Notwithstanding the absence of a brief explanation of the reason for the adjustment, the statement will be considered as satisfying the requirements of paragraph 4(a) until 30 June 2004. | Situations where an adjustment note is still required | 8. The Member will still need to obtain an adjustment note before attributing an adjustment to a tax period for an adjustment on the Corporate Card Statement where: (a) the Corporate Card Statement indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or (b) where there is an error on the Corporate Card Statement in relation to the adjustment. | (a) the Corporate Card Statement indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or (b) where there is an error on the Corporate Card Statement in relation to the adjustment. | Definitions | 9. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. The person(s) who uses the Corporate Card includes a partner, sole trader, director or employee of an entity. Corporate Card Statement is a statement of liability that is issued by American Express International Inc. to one of its clients. Corporate Card is a card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act#### (determination) | the Act means the A New Tax System (Goods and Services Tax) Act 1999. | The person(s) who uses the Corporate Card includes a partner, sole trader, director or employee of an entity. | Corporate Card Statement is a statement of liability that is issued by American Express International Inc. to one of its clients. | Corporate Card is a card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. | Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. | • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. | Other expressions in this determination have the same meaning as in the Act#### (determination)", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20031/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WAN 2002/2", "Title": "A New Tax System (Goods and Services Tax) Act 1999 Waiver of Adjustment Note Requirement Determination (No.2) 2002 - Corporate Card members of AMERICAN EXPRESS INTERNATIONAL INC ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2002", "Date_of_Issue": "15 August 2002", "Signatory": "Tony Long Assistant Deputy Commissioner GST ILEC Financial Supplies and Insurance Delegate of the Commissioner", "Registration_Number": "F2006B11627", "Registration_Date": "24 November 2006", "Body": "Citation | 1. This determination is the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Adjustment Note Requirement Determination (No.2) 2002 - Corporate Card members of AMERICAN EXPRESS INTERNATIONAL INC . | Commencement | 2. This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commenced. | Circumstances where the requirement for an adjustment note does not apply | 3. The circumstances set out in the following paragraphs are the circumstances of a kind in which the requirement for an adjustment note under subsection 29-20(3) of the Act does not apply. | 4. A Member of American Express International Inc. will not be required to hold an adjustment note for a decreasing adjustment arising from an adjustment event relating to a creditable acquisition purchased with the Corporate Card in order to attribute, to a tax period, an adjustment to an input tax credit previously attributed on the acquisition, provided that at the time the Member gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) The Member holds a Corporate Card Statement produced by American Express International Inc. that includes the following details: (i) The Member's name; (ii) The name(s) of the person(s) who uses the Corporate Card to purchase the creditable acquisition(s) to which the adjustment relates; (iii) The Member's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Member may adjust the amount of input tax credit previously attributed, the Corporate Card Statement has: • the date the Member facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; (b) The Member has an effectively regulated corporate policy for making adjustments for expenditure on the Corporate Card that is of a private or domestic nature and was not made in connection with carrying on the Member's enterprise; (c) The Member has supplementary documentation supporting each adjustment on the Corporate Card Statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the adjustment; and (d) American Express International Inc. meets the conditions set out in paragraph 5 and 6 below. | (a) The Member holds a Corporate Card Statement produced by American Express International Inc. that includes the following details: (i) The Member's name; (ii) The name(s) of the person(s) who uses the Corporate Card to purchase the creditable acquisition(s) to which the adjustment relates; (iii) The Member's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Member may adjust the amount of input tax credit previously attributed, the Corporate Card Statement has: • the date the Member facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; (b) The Member has an effectively regulated corporate policy for making adjustments for expenditure on the Corporate Card that is of a private or domestic nature and was not made in connection with carrying on the Member's enterprise; (c) The Member has supplementary documentation supporting each adjustment on the Corporate Card Statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the adjustment; and (d) American Express International Inc. meets the conditions set out in paragraph 5 and 6 below. | (i) The Member's name; (ii) The name(s) of the person(s) who uses the Corporate Card to purchase the creditable acquisition(s) to which the adjustment relates; (iii) The Member's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Member may adjust the amount of input tax credit previously attributed, the Corporate Card Statement has: • the date the Member facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; | • the date the Member facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; | 5. American Express International Inc. must provide the date each adjustment on the statement was made. | 6. Where all the information required on the statement is not provided by the merchant to American Express International Inc., the latter may, until 30 June 2004, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the adjustment provided American Express International Inc.: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11 of the price for all the taxable supplies the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with American Express International Inc.; (c) clearly identifies each adjustment in the statement that may relate to a GST-free, input taxed or mixed supply; (d) clearly identifies each adjustment relating to a supply where GST may not be 1/11 of the price; (e) where an adjustment has been identified as relating to a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11 of the price, advises the Member to obtain an adjustment note before attributing an adjustment to an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for adjustments from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the adjustment is $nil. | (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11 of the price for all the taxable supplies the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with American Express International Inc.; (c) clearly identifies each adjustment in the statement that may relate to a GST-free, input taxed or mixed supply; (d) clearly identifies each adjustment relating to a supply where GST may not be 1/11 of the price; (e) where an adjustment has been identified as relating to a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11 of the price, advises the Member to obtain an adjustment note before attributing an adjustment to an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for adjustments from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the adjustment is $nil. | (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11 of the price for all the taxable supplies the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; | • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; | 7. Notwithstanding the absence of a brief explanation of the reason for the adjustment, the statement will be considered as satisfying the requirements of paragraph 4(a) until 30 June 2004. | Situations where an adjustment note is still required | 8. The Member will still need to obtain an adjustment note before attributing an adjustment to a tax period for an adjustment on the Corporate Card Statement where: (a) (a) the Corporate Card Statement indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or (a) (b) where there is an error on the Corporate Card Statement in relation to the adjustment. | (a) (a) the Corporate Card Statement indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or (a) (b) where there is an error on the Corporate Card Statement in relation to the adjustment. | Definitions | 9. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999 . The person(s) who uses the Corporate Card includes a partner, sole trader, director or employee of an entity. Corporate Card Statement is a statement of liability that is issued by American Express International Inc. to one of its clients. Corporate Card is a card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Member is the registered entity that is a corporate holder of the Corporate Card with American Express International Inc. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act. | the Act means the A New Tax System (Goods and Services Tax) Act 1999 . | The person(s) who uses the Corporate Card includes a partner, sole trader, director or employee of an entity. | Corporate Card Statement is a statement of liability that is issued by American Express International Inc. to one of its clients. | Corporate Card is a card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. | Member is the registered entity that is a corporate holder of the Corporate Card with American Express International Inc. | Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. | • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. | Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20022/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WAN 2001/1", "Title": "A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 1) 2001 - Business Travel Account holder of AMERICAN EXPRESS INTERNATIONAL INC", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2001", "Date_of_Issue": "19 June 2001", "Signatory": "Geoffrey Mills Assistant Commissioner GST Law and Interpretation Delegate of the Commissioner", "Registration_Number": "", "Registration_Date": "", "Body": "2. This determination commences on 19 June 2001.: Circumstances where the requirement for an adjustment note does not apply 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for an adjustment note under subsection 29-20(3) of the Act does not apply. 4. A BUSINESS TRAVEL ACCOUNT HOLDER of AMERICAN EXPRESS INTERNATIONAL INC. will not be required to hold an adjustment note for a decreasing adjustment arising from an adjustment event relating to a creditable acquisition purchased through the Business Travel Account in order to attribute to a tax period an adjustment to an input tax credit previously attributed on the acquisition provided that at the time the BUSINESS TRAVEL ACCOUNT HOLDER gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) The BUSINESS TRAVEL ACCOUNT HOLDER holds a Business Travel Account Statement produced by AMERICAN EXPRESS INTERNATIONAL INC. that includes the following details: (i) The BUSINESS TRAVEL ACCOUNT HOLDER's name; (ii) The name(s) of the person(s) who uses the Business Travel Account to purchase creditable acquisitions(s) to which the adjustment relates; (iii) The BUSINESS TRAVEL ACCOUNT HOLDER's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the BUSINESS TRAVEL ACCOUNT HOLDER may adjust the amount of input tax credit previously attributed the Business Travel Account Statement has: • the date the BUSINESS TRAVEL ACCOUNT HOLDER facilitated the adjustment; • supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; (b) The BUSINESS TRAVEL ACCOUNT HOLDER has an effectively regulated corporate policy for making adjustments for expenditure on the Business Travel Account that is of a private or domestic nature and was not made in connection with carrying on the BUSINESS TRAVEL ACCOUNT HOLDER'S enterprise; (c) The BUSINESS TRAVEL ACCOUNT HOLDER has supplementary documentation supporting each adjustment on the Business Travel Account Statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the adjustment; (d) AMERICAN EXPRESS INTERNATIONAL INC. meets the conditions set out in paragraph 5 and 6 below. (a) The BUSINESS TRAVEL ACCOUNT HOLDER holds a Business Travel Account Statement produced by AMERICAN EXPRESS INTERNATIONAL INC. that includes the following details: (i) The BUSINESS TRAVEL ACCOUNT HOLDER's name; (ii) The name(s) of the person(s) who uses the Business Travel Account to purchase creditable acquisitions(s) to which the adjustment relates; (iii) The BUSINESS TRAVEL ACCOUNT HOLDER's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the BUSINESS TRAVEL ACCOUNT HOLDER may adjust the amount of input tax credit previously attributed the Business Travel Account Statement has: • the date the BUSINESS TRAVEL ACCOUNT HOLDER facilitated the adjustment; • supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; (b) The BUSINESS TRAVEL ACCOUNT HOLDER has an effectively regulated corporate policy for making adjustments for expenditure on the Business Travel Account that is of a private or domestic nature and was not made in connection with carrying on the BUSINESS TRAVEL ACCOUNT HOLDER'S enterprise; (c) The BUSINESS TRAVEL ACCOUNT HOLDER has supplementary documentation supporting each adjustment on the Business Travel Account Statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the adjustment; (d) AMERICAN EXPRESS INTERNATIONAL INC. meets the conditions set out in paragraph 5 and 6 below. (i) The BUSINESS TRAVEL ACCOUNT HOLDER's name; (ii) The name(s) of the person(s) who uses the Business Travel Account to purchase creditable acquisitions(s) to which the adjustment relates; (iii) The BUSINESS TRAVEL ACCOUNT HOLDER's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the BUSINESS TRAVEL ACCOUNT HOLDER may adjust the amount of input tax credit previously attributed the Business Travel Account Statement has: • the date the BUSINESS TRAVEL ACCOUNT HOLDER facilitated the adjustment; • supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; • the date the BUSINESS TRAVEL ACCOUNT HOLDER facilitated the adjustment; • supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; 5. AMERICAN EXPRESS INTERNATIONAL INC. must provide the date each adjustment on the statement was made. 6. Where all the information required on the statement is not provided by the merchant to AMERICAN EXPRESS INTERNATIONAL INC., the latter may, until 30 June 2004, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the adjustment provided AMERICAN EXPRESS INTERNATIONAL INC.: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies and subsequent adjustments the merchant provides; and (v) provides AMERICAN EXPRESS INTERNATIONAL INC. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with AMERICAN EXPRESS INTERNATIONAL INC.; (c) clearly identifies each adjustment in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each adjustment where GST may not be 1/11th of the price; and (e) where an adjustment has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advises the BUSINESS TRAVEL ACCOUNT HOLDER to obtain an adjustment note before attributing an input tax credit to a tax period; and (f) where AMERICAN EXPRESS INTERNATIONAL INC. has obtained information that the merchant is not registered, or ceases to be registered for GST, AMERICAN EXPRESS INTERNATIONAL INC. must not calculate an amount of GST for adjustments from that merchant. Instead, AMERICAN EXPRESS INTERNATIONAL INC. must state that the amount of GST included in the adjustment is $nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies and subsequent adjustments the merchant provides; and (v) provides AMERICAN EXPRESS INTERNATIONAL INC. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with AMERICAN EXPRESS INTERNATIONAL INC.; (c) clearly identifies each adjustment in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each adjustment where GST may not be 1/11th of the price; and (e) where an adjustment has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advises the BUSINESS TRAVEL ACCOUNT HOLDER to obtain an adjustment note before attributing an input tax credit to a tax period; and (f) where AMERICAN EXPRESS INTERNATIONAL INC. has obtained information that the merchant is not registered, or ceases to be registered for GST, AMERICAN EXPRESS INTERNATIONAL INC. must not calculate an amount of GST for adjustments from that merchant. Instead, AMERICAN EXPRESS INTERNATIONAL INC. must state that the amount of GST included in the adjustment is $nil. (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies and subsequent adjustments the merchant provides; and (v) provides AMERICAN EXPRESS INTERNATIONAL INC. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; Situations where an adjustment note is still required 7. The BUSINESS TRAVEL ACCOUNT HOLDER will still need to obtain an adjustment note before attributing an adjustment to a tax period for an adjustment on the Business Travel Account Invoice Statement where: (a) the Business Travel Account Statement indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the Business Travel Account Statement in relation to the adjustment. (a) the Business Travel Account Statement indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the Business Travel Account Statement in relation to the adjustment. Definitions 8. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999 . The person(s) who uses the Business Travel Account includes a partner, sole trader, director, contractor or employee of an entity. Business Travel Account Statement is a statement of liability that is issued by AMERICAN EXPRESS INTERNATIONAL INC. to one of its clients. Business Travel Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. Business Travel Account Holder is the registered entity that holds a Business Travel Account with AMERICAN EXPRESS INTERNATIONAL INC.. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act. the Act means the A New Tax System (Goods and Services Tax) Act 1999 . The person(s) who uses the Business Travel Account includes a partner, sole trader, director, contractor or employee of an entity. Business Travel Account Statement is a statement of liability that is issued by AMERICAN EXPRESS INTERNATIONAL INC. to one of its clients. Business Travel Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. Business Travel Account Holder is the registered entity that holds a Business Travel Account with AMERICAN EXPRESS INTERNATIONAL INC.. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20011/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No. 1) 2001 - Business Travel Account holder of AMERICAN EXPRESS INTERNATIONAL INC.."}
{"Instrument_Reference": "WAN 2001/2", "Title": "A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No.2) 2001 - Business Travel Account Holder of AMERICAN EXPRESS INTERNATIONAL INC", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2001", "Date_of_Issue": "", "Signatory": "Dated this 22nd Day of August 2001 Geoffrey Mills Assistant Commissioner GST Law and Interpretation Delegate of the Commissioner", "Registration_Number": "", "Registration_Date": "", "Body": "Citation | 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No.2) 2001 - Business Travel Account Holder of AMERICAN EXPRESS INTERNATIONAL INC. | Commencement | 2. This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commenced. | Circumstance where the requirement for an adjustment note does not apply | 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for an adjustment note under subsection 29-20(3) of the Act does not apply. | 4. A BUSINESS TRAVEL ACCOUNT HOLDER of AMERICAN EXPRESS INTERNATIONAL INC. will not be required to hold an adjustment note for a decreasing adjustment arising from an adjustment event relating to a creditable acquisition purchased through the Business Travel Account in order to attribute to a tax period an adjustment to an input tax credit previously attributed on the acquisition, provided that at the time the BUSINESS TRAVEL ACCOUNT HOLDER gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) The BUSINESS TRAVEL ACCOUNT HOLDER holds a Business Travel Account Statement produced by AMERICAN EXPRESS INTERNATIONAL INC. that includes the following details: (i) The BUSINESS TRAVEL ACCOUNT HOLDER's name; (ii) The name(s) of the person(s) who uses the Business Travel Account to purchase creditable acquisitions(s) to which the adjustment relates; (iii) The BUSINESS TRAVEL ACCOUNT HOLDER's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the BUSINESS TRAVEL ACCOUNT HOLDER may adjust the amount of input tax credit previously attributed, the Business Travel Account Statement has: • the date the BUSINESS TRAVEL ACCOUNT HOLDER facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; (b) The BUSINESS TRAVEL ACCOUNT HOLDER has an effectively regulated corporate policy for making adjustments for expenditure on the Business Travel Account that is of a private or domestic nature and was not made in connection with carrying on the BUSINESS TRAVEL ACCOUNT HOLDER'S enterprise; (c) The BUSINESS TRAVEL ACCOUNT HOLDER has supplementary documentation supporting each adjustment on the Business Travel Account Statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the adjustment; and (d) AMERICAN EXPRESS INTERNATIONAL INC. meets the conditions set out in paragraphs 5 and 6 below. | (a) The BUSINESS TRAVEL ACCOUNT HOLDER holds a Business Travel Account Statement produced by AMERICAN EXPRESS INTERNATIONAL INC. that includes the following details: (i) The BUSINESS TRAVEL ACCOUNT HOLDER's name; (ii) The name(s) of the person(s) who uses the Business Travel Account to purchase creditable acquisitions(s) to which the adjustment relates; (iii) The BUSINESS TRAVEL ACCOUNT HOLDER's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the BUSINESS TRAVEL ACCOUNT HOLDER may adjust the amount of input tax credit previously attributed, the Business Travel Account Statement has: • the date the BUSINESS TRAVEL ACCOUNT HOLDER facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; (b) The BUSINESS TRAVEL ACCOUNT HOLDER has an effectively regulated corporate policy for making adjustments for expenditure on the Business Travel Account that is of a private or domestic nature and was not made in connection with carrying on the BUSINESS TRAVEL ACCOUNT HOLDER'S enterprise; (c) The BUSINESS TRAVEL ACCOUNT HOLDER has supplementary documentation supporting each adjustment on the Business Travel Account Statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the adjustment; and (d) AMERICAN EXPRESS INTERNATIONAL INC. meets the conditions set out in paragraphs 5 and 6 below. | (i) The BUSINESS TRAVEL ACCOUNT HOLDER's name; (ii) The name(s) of the person(s) who uses the Business Travel Account to purchase creditable acquisitions(s) to which the adjustment relates; (iii) The BUSINESS TRAVEL ACCOUNT HOLDER's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the BUSINESS TRAVEL ACCOUNT HOLDER may adjust the amount of input tax credit previously attributed, the Business Travel Account Statement has: • the date the BUSINESS TRAVEL ACCOUNT HOLDER facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; | • the date the BUSINESS TRAVEL ACCOUNT HOLDER facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; | 5. AMERICAN EXPRESS INTERNATIONAL INC. must provide the date each adjustment on the statement was made. | 6. Where all the information required on the statement is not provided by the merchant to AMERICAN EXPRESS INTERNATIONAL INC., the latter may, until 30 June 2004, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the adjustment provided AMERICAN EXPRESS INTERNATIONAL INC.: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11 of the price for all the taxable supplies and subsequent adjustments the merchant provides; and (v) provides AMERICAN EXPRESS INTERNATIONAL INC. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with AMERICAN EXPRESS INTERNATIONAL INC.; (c) clearly identifies each adjustment in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each adjustment where GST may not be 1/11 of the price; (e) where an adjustment has been identified as being a supply that may be GST-free, input taxed, or a supply where GST may not be 1/11 of the price, advises the BUSINESS TRAVEL ACCOUNT HOLDER to obtain an adjustment note before attributing an input tax credit to a tax period; and (f) where AMERICAN EXPRESS INTERNATIONAL INC. has obtained information that the merchant is not registered, or ceases to be registered for GST, AMERICAN EXPRESS INTERNATIONAL INC. must not calculate an amount of GST for adjustments from that merchant. Instead, AMERICAN EXPRESS INTERNATIONAL INC. must state that the amount of GST included in the adjustment is $nil. | (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11 of the price for all the taxable supplies and subsequent adjustments the merchant provides; and (v) provides AMERICAN EXPRESS INTERNATIONAL INC. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with AMERICAN EXPRESS INTERNATIONAL INC.; (c) clearly identifies each adjustment in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each adjustment where GST may not be 1/11 of the price; (e) where an adjustment has been identified as being a supply that may be GST-free, input taxed, or a supply where GST may not be 1/11 of the price, advises the BUSINESS TRAVEL ACCOUNT HOLDER to obtain an adjustment note before attributing an input tax credit to a tax period; and (f) where AMERICAN EXPRESS INTERNATIONAL INC. has obtained information that the merchant is not registered, or ceases to be registered for GST, AMERICAN EXPRESS INTERNATIONAL INC. must not calculate an amount of GST for adjustments from that merchant. Instead, AMERICAN EXPRESS INTERNATIONAL INC. must state that the amount of GST included in the adjustment is $nil. | (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11 of the price for all the taxable supplies and subsequent adjustments the merchant provides; and (v) provides AMERICAN EXPRESS INTERNATIONAL INC. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; | • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; | Situations where an adjustment note is still required | 7. The BUSINESS TRAVEL ACCOUNT HOLDER will still need to obtain an adjustment note before attributing an adjustment to a tax period for an adjustment on the Business Travel Account Invoice Statement where: (a) the Business Travel Account Statement indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or (b) where there is an error on the Business Travel Account Statement in relation to the adjustment. | (a) the Business Travel Account Statement indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or (b) where there is an error on the Business Travel Account Statement in relation to the adjustment. | Definitions | 8. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999 . The person(s) who uses the Business Travel Account includes a partner, sole trader, director, contractor or employee of an entity. Business Travel Account Statement is a statement of liability that is issued by AMERICAN EXPRESS INTERNATIONAL INC. to one of its clients. Business Travel Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. Business Travel Account Holder is the registered entity that holds a Business Travel Account with AMERICAN EXPRESS INTERNATIONAL INC. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this Determination have the same meaning as in the Act. | the Act means the A New Tax System (Goods and Services Tax) Act 1999 . The person(s) who uses the Business Travel Account includes a partner, sole trader, director, contractor or employee of an entity. Business Travel Account Statement is a statement of liability that is issued by AMERICAN EXPRESS INTERNATIONAL INC. to one of its clients. Business Travel Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. Business Travel Account Holder is the registered entity that holds a Business Travel Account with AMERICAN EXPRESS INTERNATIONAL INC. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. | • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. | Other expressions in this Determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN2001002/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WAN 2001/3", "Title": "A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No.3) 2001 - Corporate Purchasing Account Holder of AMERICAN EXPRESS INTERNATIONAL INC", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2001", "Date_of_Issue": "6 December 2001", "Signatory": "Anthony Long Assistant Commissioner Goods and Services Tax (Financial Supplies) Delegate of the Commissioner", "Registration_Number": "F2006B11629", "Registration_Date": "24 November 2006", "Body": "Citation | 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Adjustment Note Requirement Determination (No.3) 2001 - Corporate Purchasing Account Holder of AMERICAN EXPRESS INTERNATIONAL INC | Commencement | 2. This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commenced. | Circumstance where the requirement for an adjustment note does not apply | 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for an adjustment note under subsection 29-20(3) of the Act does not apply. | 4. A Corporate Purchasing Account Holder of American Express International Inc. will not be required to hold an adjustment note for a decreasing adjustment arising from an adjustment event relating to a creditable acquisition purchased on the Corporate Purchasing Account in order to attribute to a tax period an adjustment to an input tax credit previously attributed on the acquisition, provided that at the time the Corporate Purchasing Account Holder gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) The Corporate Purchasing Account Holder holds a Corporate Purchasing Account Statement produced by American Express International Inc. that includes the following details: (i) The Corporate Purchasing Account Holder's name; (ii) The name(s) of the person(s) or department(s) who uses the Corporate Purchasing Account to purchase the creditable acquisition(s) to which the adjustment relates; (iii) The Corporate Purchasing Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Corporate Purchasing Account Holder may adjust the amount of input tax credit previously attributed, the Corporate Purchasing Account Statement has: • the date the Corporate Purchasing Account Holder facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; (b) The Corporate Purchasing Account Holder has an effectively regulated corporate policy for making adjustments for expenditure on the Corporate Purchasing Account that is of a private or domestic nature and was not made in connection with carrying on the Corporate Purchasing Account Holder's enterprise; (c) The Corporate Purchasing Account Holder has supplementary documentation supporting each adjustment on the Corporate Purchasing Account Statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the adjustment; and (d) American Express International Inc. meets the conditions set out in paragraph 5 and 6 below. | (a) The Corporate Purchasing Account Holder holds a Corporate Purchasing Account Statement produced by American Express International Inc. that includes the following details: (i) The Corporate Purchasing Account Holder's name; (ii) The name(s) of the person(s) or department(s) who uses the Corporate Purchasing Account to purchase the creditable acquisition(s) to which the adjustment relates; (iii) The Corporate Purchasing Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Corporate Purchasing Account Holder may adjust the amount of input tax credit previously attributed, the Corporate Purchasing Account Statement has: • the date the Corporate Purchasing Account Holder facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; (b) The Corporate Purchasing Account Holder has an effectively regulated corporate policy for making adjustments for expenditure on the Corporate Purchasing Account that is of a private or domestic nature and was not made in connection with carrying on the Corporate Purchasing Account Holder's enterprise; (c) The Corporate Purchasing Account Holder has supplementary documentation supporting each adjustment on the Corporate Purchasing Account Statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the adjustment; and (d) American Express International Inc. meets the conditions set out in paragraph 5 and 6 below. | (i) The Corporate Purchasing Account Holder's name; (ii) The name(s) of the person(s) or department(s) who uses the Corporate Purchasing Account to purchase the creditable acquisition(s) to which the adjustment relates; (iii) The Corporate Purchasing Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Corporate Purchasing Account Holder may adjust the amount of input tax credit previously attributed, the Corporate Purchasing Account Statement has: • the date the Corporate Purchasing Account Holder facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; | • the date the Corporate Purchasing Account Holder facilitated the adjustment; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the difference between the price of the supply or supplies before the adjustment event and the new price of the supply or supplies subsequent to the adjustment being made; • a brief explanation of the reason for the adjustment, for example, \"discount\", \"refund\", \"rebate\", \"return\" or a code by which the reason is readily ascertained, such as REF for a refund; • the amount of the adjustment to the GST payable or a statement to the effect that the difference in the price of the taxable supply or supplies includes GST; | 5. American Express International Inc. must provide the date each adjustment on the statement was made. | 6. Where all the information required on the statement is not provided by the merchant to American Express International Inc., the latter may, until 30 June 2004, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the adjustment provided American Express International Inc.: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant makes only taxable supplies, whether or not the GST is calculated at 1/11 of the price for all taxable supplies the merchant makes; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with American Express International Inc.; (c) clearly identifies each adjustment in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each adjustment where GST may not be 1/11 of the price; (e) where an adjustment has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11 of the price, advises the Corporate Purchasing Account Holder to obtain an adjustment note before attributing an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for adjustments from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the adjustment is $nil. | (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant makes only taxable supplies, whether or not the GST is calculated at 1/11 of the price for all taxable supplies the merchant makes; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with American Express International Inc.; (c) clearly identifies each adjustment in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each adjustment where GST may not be 1/11 of the price; (e) where an adjustment has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11 of the price, advises the Corporate Purchasing Account Holder to obtain an adjustment note before attributing an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for adjustments from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the adjustment is $nil. | (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant makes only taxable supplies, whether or not the GST is calculated at 1/11 of the price for all taxable supplies the merchant makes; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; | • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; | Situations where an adjustment note is still required | 7. The Corporate Purchasing Account Holder will still need to obtain an adjustment note before attributing an adjustment to a tax period for an adjustment on the Corporate Purchasing Account Statement where: (a) the Corporate Purchasing Account Statement indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or (b) where there is an error on the Corporate Purchasing Account Statement in relation to the adjustment. | (a) the Corporate Purchasing Account Statement indicates that the adjustment relates to a supply that may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or (b) where there is an error on the Corporate Purchasing Account Statement in relation to the adjustment. | Definitions | 8. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System ( Goods and Services Tax ) Act 1999 . The person(s) who uses the Corporate Purchasing Account includes a partner, sole trader, contractor, director or employee of an entity. Corporate Purchasing Account Statement is a statement of liability that is issued by American Express International Inc. to one of its clients. Corporate Purchasing Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. Corporate Purchasing Account Holder is the registered entity that holds a Corporate Purchasing Account with American Express International Inc. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this Determination have the same meaning as in the Act. | the Act means the A New Tax System ( Goods and Services Tax ) Act 1999 . | The person(s) who uses the Corporate Purchasing Account includes a partner, sole trader, contractor, director or employee of an entity. | Corporate Purchasing Account Statement is a statement of liability that is issued by American Express International Inc. to one of its clients. | Corporate Purchasing Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. | Corporate Purchasing Account Holder is the registered entity that holds a Corporate Purchasing Account with American Express International Inc. | Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: | • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. | Other expressions in this Determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20013/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WAN 2001/1W", "Title": "", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2001", "Date_of_Issue": "", "Signatory": "Dated this 22nd Day of August 2001 Geoffrey Mills Assistant Commissioner GST Law and Interpretation Delegate of the Commissioner", "Registration_Number": "", "Registration_Date": "", "Body": "", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20011W/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "AAAMMI 2000/1", "Title": "A New Tax System (Goods and Services Tax) Application of Agency Arrangements to the Multi-Media Industry Determination (No. 1) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2000", "Date_of_Issue": "3 July 2000", "Signatory": "Bruce William Quigley Senior Assistant Deputy Commissioner Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2005B01973", "Registration_Date": "15 August 2005", "Body": "Citation | 1. This determination is the A New Tax System (Goods and Services Tax) Application of Agency Arrangements to the Multi-Media Industry Determination (No. 1) 2000. | Application of Agency Arrangements to the Multi-media Industry | 2. This determination applies to all supplies of multi-media products made through retailers and distributors of those products including but not limited to newsagents, supermarkets, convenience stores and delivery agents. This determination applies to agents and principals in simple, two party relationships and also agents and principals in more complex arrangements involving, for example, a number of sub-agents. | 3. For the purposes of this determination, a reference to supplies of multi-media products include but are not limited to: • magazines; • journals; • newspapers; • long-term publications; • calendars; • computer software (including compact discs); and • products that are provided as 'add on' or extension products to the products listed above. | • magazines; • journals; • newspapers; • long-term publications; • calendars; • computer software (including compact discs); and • products that are provided as 'add on' or extension products to the products listed above. | 4. For the purposes of this determination, a reference to supplies of multi-media products does not include: • lottery tickets or similar products of a gambling nature; or • phone cards. | • lottery tickets or similar products of a gambling nature; or • phone cards. | Commencement | 5. This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | Definitions | 6.(1) The following expression is defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999 . | (2) Other expressions in this determination have the same meaning as in the Act", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/AAAMMI20001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "DA 2000/1", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Requirement to hold an Adjustment Note for a Decreasing Adjustment Determination 2000 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2000", "Date_of_Issue": "21 March 2000", "Signatory": "Lawrie Hill Assistant Commissioner GST Rulings Delegate of the Commissioner", "Registration_Number": "F2006B11575", "Registration_Date": "14 November 2006", "Body": "Citation | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Requirement to hold an Adjustment Note for a Decreasing Adjustment Determination 2000 . | Waiver of Adjustment Note Requirement | 2. The following circumstances are circumstances of a kind in which the requirement for an adjustment note under subsection 29-20(3) does not apply: (a) where the decreasing adjustment relates to a taxable supply under section 84-5 of the Act. | (a) where the decreasing adjustment relates to a taxable supply under section 84-5 of the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/DA20001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WAN 2000/3", "Title": "withdrawn either by a further determination to you, or by a subsequent public ruling, or there is a specific change in legislation affecting the determination", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Adjustment notes > Waivers > 2000", "Date_of_Issue": "8 June 2000", "Signatory": "Tracey Mellick Assistant Commissioner of Taxation Goods and Services Tax Law & Interpretation Delegate of the Commissioner", "Registration_Number": "F2006B11621", "Registration_Date": "24 November 2006", "Body": "Citation | 1. This determination may be cited as: A New Tax System (Goods and Services Tax) Act 1999 Waiver to hold a Adjustment Note for a Decreasing Adjustment Determination 2000 - MEMBERS of MASTERCARD INTERNATIONAL and VISA INTERNATIONAL. | Substitute Tax Invoice | 2. A MEMBER of MASTERCARD INTERNATIONAL and/or VISA INTERNATIONAL, being the recipient of a supply of credit and debit card services from other financial institutions, and known as 'bank interchange services' as recorded on reports produced by MASTERCARD INTERNATIONAL and/or VISA INTERNATIONAL, will not be required to hold an adjustment note for an acquisition in order to attribute an input tax credit on the acquisition to a tax period provided: • at the time the MEMBER gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner; • the MEMBER holds a report produced by MASTERCARD INTERNATIONAL and/or VISA INTERNATIONAL that records the adjustments. | • at the time the MEMBER gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner; • the MEMBER holds a report produced by MASTERCARD INTERNATIONAL and/or VISA INTERNATIONAL that records the adjustments. | 3. The reports produced by MASTERCARD INTERNATIONAL and/or VISA INTERNATIONAL to MEMBERS should contain the following information: • Recipients name; • recipients address and /or Australian Business Number; for each supply recorded on the report; • brief description of adjustment; • quantity or extent of adjustment (where applicable); • date of adjustment; • the GST-inclusive amount of the adjustment; • date of the report. | • Recipients name; • recipients address and /or Australian Business Number; for each supply recorded on the report; • brief description of adjustment; • quantity or extent of adjustment (where applicable); • date of adjustment; • the GST-inclusive amount of the adjustment; • date of the report. | 4. It has been determined that the holding of a 'bank interchange services' report produced by MASTERCARD INTERNATIONAL and/or VISA INTERNATIONAL prior to lodging a GST return/BAS are circumstances of the kind to which a MEMBER is not required to hold an adjustment note for an acquisition recorded on the report. Therefore, wherever possible, it would also be appropriate for a statement to this effect to be included on the report. | This determination takes effect from 1 July 2000 until it is withdrawn either by a further determination to you, or by a subsequent public ruling, or there is a specific change in legislation affecting the determination.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WAN20003/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "AAAMMI 2015/33", "Title": "Goods and Services Tax: Application of Agency Arrangements to the Multi-Media Industry Determination (No. 33) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Agency arrangements > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01579", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: 1. This determination is the Goods and Services Tax: Application of Agency Arrangements to the Multi-Media Industry Determination (No. 33) 2015. | 2. Commencement: This determination commences on the day after registration. | 3. Commencement: A New Tax System (Goods and Services Tax) Application of Agency Arrangements to the Multi-Media Industry Determination (No. 1) 2000 - F2005B01973 , registered on 15/08/2005 is repealed on the commencement of this determination. | 4. Application: This determination applies to all supplies of multi-media products made through retailers and distributors of those products including but not limited to newsagents, supermarkets, convenience stores and delivery agents. This determination applies to intermediaries and principals in simple, two party relationships and also intermediaries and principals in more complex arrangements involving, for example, a number of sub-intermediaries. For the purposes of this determination, a reference to supplies of multi-media products include but are not limited to: • magazines; • journals; • newspaper; • long-term publications; • calendars; • computer software (including compact discs); and • products that are provided as 'add on' or extension products to the products listed above. • magazines; • journals; • newspaper; • long-term publications; • calendars; • computer software (including compact discs); and • products that are provided as 'add on' or extension products to the products listed above. For the purposes of this determination, a reference to supplies of multi-media products does not include: • lottery tickets or similar products of a gambling nature; or • phone cards. • lottery tickets or similar products of a gambling nature; or • phone cards. | 5. Determination: Supplies or acquisitions of a kind specified above that any entity (the intermediary) makes on behalf of any other entity (the principal) to or from third parties are taken to be supplies or acquisitions made in accordance with a Subdivision 153-B arrangement. This determination will have the effect of requiring the intermediaries and principals referred to in the determination to account for the goods and services tax on the basis of 'principal to principal' in relation to the specified supplies and acquisitions. | 6. Definitions: Expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "AAAMMI 2015/33 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/AAAMMI201533/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2016/28", "Title": "Goods and Services Tax: Particular Attribution Rules Determination (No. 28) 2016 for Prepayments of Telephone Services", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Attribution rules > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00178", "Registration_Date": "29 February 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 (particular attribution rules for prepayments for telephone supplies) Determination (No. 1) 2001 (the pervious determination)- F2006B00166, registered on 18 January 2006, is repealed on the commencement of this determination Determination (Who is covered by this determination) 4. This determination applies to a telecommunications provider who (a) does not account on a cash basis; and (b) receives a prepayment for a taxable supply of telephone services. (a) does not account on a cash basis; and (b) receives a prepayment for a taxable supply of telephone services. Particular attribution rule for GST payable on a prepayment for taxable supply of telephone services 5. The GST payable on a prepayment of a taxable supply of telephone services is attributable to: (a) if an invoice is issued in relation to that supply - the tax period in which that invoice is issued; or (b) the tax period in which an invoice would have been issued by the supplier in relation to that supply if the recipient had not made the prepayment; whichever is the earlier. (a) if an invoice is issued in relation to that supply - the tax period in which that invoice is issued; or (b) the tax period in which an invoice would have been issued by the supplier in relation to that supply if the recipient had not made the prepayment; whichever is the earlier. 6. To avoid doubt, this determination does not override subsection 29-10(3), subsection 29-20(3), Division 57, Division 153 or Division 156 of the GST Act. Definitions 7. The following expressions are defined for the purposes of this determination: prepayment means a payment made by a customer of a telecommunications provider for a taxable supply of telephone services before the provider has issued an invoice for the supply as part of its regular billing cycle. telecommunications provider means an entity that makes supplies of telephone services available to the public for a fee. telephone services include telephone calls, access to networks that allow telephone calls to be made or received, other services that are related to network access - for example directory listings or silent number facility - and provision of leased equipment that enables network access - for example, telephone handsets or PABX equipment.", "Related_Explanatory_Statements": "PAR 2016/28 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 (particular attribution rules for prepayments for telephone supplies) Determination (No. 1) 2001 (F2006B00166) , registered on 18 January 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR201628/00001", "Unmatched_Content": "8. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "PAR 2016/29", "Title": "Particular Attribution Rules Determination (No. 29) 2016 for Electricity Distribution Services", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Attribution rules > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00179", "Registration_Date": "29 February 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Suppliers of Electricity Distribution Services relying on information from Billing Agents) Determination 2003 (the previous determination), F2006B00501, registered on 7 March 2006, is repealed on the commencement of this determination Determination (Who is covered by this determination) 4. This determination applies to an entity who (a) makes a taxable supply of electricity distribution services and the invoice for the taxable supply is issued by a billing agent who is not an associate; and (b) does not know the total consideration for the supply when any consideration is received for the supply or an invoice is issued relating to the supply; and (c) ascertains the total consideration for the supply based on information provided by a billing agent, alternatively ascertains the amount of adjustment based on information provided by a billing agent; and (d) does not account on a cash basis. (a) makes a taxable supply of electricity distribution services and the invoice for the taxable supply is issued by a billing agent who is not an associate; and (b) does not know the total consideration for the supply when any consideration is received for the supply or an invoice is issued relating to the supply; and (c) ascertains the total consideration for the supply based on information provided by a billing agent, alternatively ascertains the amount of adjustment based on information provided by a billing agent; and (d) does not account on a cash basis. Particular attribution rule for GST payable on a taxable supply of electricity distribution services 5. The GST payable on a taxable supply of electricity distribution services by an entity that satisfies Clause 4, is attributable to the tax period in which the billing agent provides the information so that the total consideration can be ascertained. Particular attribution rule for adjustments on a taxable supply of electricity distribution services 6. An adjustment in relation to a taxable supply of electricity distribution services by an entity who satisfies Clause 4, is attributable when the entity becomes aware of the adjustment. 7. To avoid doubt, this Determination does not override subsection 29-10(3), subsection 29-20(3), Division 57, Division 153 or Division 156 of the GST Act. Definitions 8. The following expressions are defined for the purposes of this determination: billing agent means an entity that is authorised to issue invoices on behalf of a supplier of electricity distribution services. electricity distribution services means the transport of electricity from distribution centres to end-use customers.", "Related_Explanatory_Statements": "PAR 2016/29 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Suppliers of Electricity Distribution Services relying on information from Billing Agents) Determination 2003 (F2006B00501) , registered on 7 March 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR201629/00001", "Unmatched_Content": "Name of determination: 1. This determination is the Particular Attribution Rules Determination (No. 29) 2016 for Electricity Distribution Services. | 9. Other expressions in this determination have the same meaning as in GST Act."}
{"Instrument_Reference": "PAR 2015/1", "Title": "A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Certain Motor Vehicle Incentive Payments Made to Motor Vehicle Dealers) Legislative Instrument 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Attribution rules > 2015", "Date_of_Issue": "19 November 2015", "Signatory": "Tim Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2015L01868", "Registration_Date": "30 November 2015", "Body": "1. Name of instrument: This legislative instrument is the A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Certain Motor Vehicle Incentive Payments Made to Motor Vehicle Dealers) Legislative Instrument 2015. | 2. Commencement: (a) This legislative instrument is taken to have commenced on 1 January 2015. (b) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or a delegate. (a) This legislative instrument is taken to have commenced on 1 January 2015. (b) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or a delegate. | 3. Application: This legislative instrument applies if: (a) a motor vehicle dealer either: (i) receives a third party motor vehicle incentive payment in a tax period; or (ii) issues an invoice for a third party motor vehicle incentive payment in a tax period, before receiving the payment; and (b) the third party motor vehicle incentive payment relates to the supply of a motor vehicle by the motor vehicle dealer where use, enjoyment and passing of title will occur in a later tax period; and (c) the motor vehicle dealer does not know the total consideration for the supply of the motor vehicle by the end of the tax period during which: (i) if clause 3(a)(i) applies - the third party motor vehicle incentive payment was received; or (ii) if clause 3(a)(ii) applies - the invoice for the third party motor vehicle incentive payment was issued; and (d) the supply of the motor vehicle will be a taxable supply. (a) a motor vehicle dealer either: (i) receives a third party motor vehicle incentive payment in a tax period; or (ii) issues an invoice for a third party motor vehicle incentive payment in a tax period, before receiving the payment; and (b) the third party motor vehicle incentive payment relates to the supply of a motor vehicle by the motor vehicle dealer where use, enjoyment and passing of title will occur in a later tax period; and (c) the motor vehicle dealer does not know the total consideration for the supply of the motor vehicle by the end of the tax period during which: (i) if clause 3(a)(i) applies - the third party motor vehicle incentive payment was received; or (ii) if clause 3(a)(ii) applies - the invoice for the third party motor vehicle incentive payment was issued; and (d) the supply of the motor vehicle will be a taxable supply. (i) receives a third party motor vehicle incentive payment in a tax period; or (ii) issues an invoice for a third party motor vehicle incentive payment in a tax period, before receiving the payment; and (i) if clause 3(a)(i) applies - the third party motor vehicle incentive payment was received; or (ii) if clause 3(a)(ii) applies - the invoice for the third party motor vehicle incentive payment was issued; and | 4. Particular attribution rule: If this legislative instrument applies, the GST payable by the motor vehicle dealer on the supply of the motor vehicle: (a) is not attributable to the tax period in which the third party motor vehicle incentive payment is received or the invoice is issued despite subsections 29-5(1) and (2) of the GST Act; and (b) is attributable to the tax period in which the total consideration for the supply of the motor vehicle is known. (a) is not attributable to the tax period in which the third party motor vehicle incentive payment is received or the invoice is issued despite subsections 29-5(1) and (2) of the GST Act; and (b) is attributable to the tax period in which the total consideration for the supply of the motor vehicle is known. | 5. Definitions: Expressions in this legislative instrument have the same meaning as in the GST Act. Third party motor vehicle incentive payment means the consideration provided by a motor vehicle manufacturer, distributor or importer to the motor vehicle dealer that is part of the consideration for the supply of the motor vehicle to the customer.", "Related_Explanatory_Statements": "PAR 2015/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20151/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2015/34", "Title": "Goods and Services Tax: Particular Attribution Rules for supplies and acquisitions relating to the operation of a Collecting Society under the Copyright Act Determination (No. 34) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Attribution rules > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01583", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: This determination is the Goods and Services Tax: Particular Attribution Rules for supplies and acquisitions relating to the operation of a Collecting Society under the Copyright Act Determination (No. 34) 2015. | 2. Commencement: This determination commences on the day after registration. | 3. Repeal of previous instrument: A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for supplies and acquisitions relating to the operation of a Collecting Society under the Copyright Act) Determination (No. 1) 2000 - F2005B02439 , registered on 28/9/2005 is repealed from the commencement of this determination.. | 4. Application: This determination applies to circumstances involving a supply or acquisition made in connection with a remuneration notice given to a collecting society for the purposes of the Copyright Act 1968. | 5. Determination: Particular attribution rule for goods and services tax (GST) payable on a taxable supply made by a copyright owner that is subject to a remuneration notice given to a collecting society The GST payable by you, as a copyright owner, on a taxable supply that you make, that is the subject of a remuneration notice given to a collecting society, is attributable to the earlier of: (a) the tax period in which you become aware that any of the consideration has been received; or, (b) the tax period in which you become aware that an invoice has been issued relating to the supply. However, if you account on a cash basis, then: (c) if, in a tax period, you become aware that all of the consideration has been received for a taxable supply - the GST payable on the supply is attributable to that tax period; or, (d) if, in a tax period, you become aware that part of the consideration has been received for a taxable supply - the GST payable on the supply is attributable to that tax period, but only to the extent of the consideration that you become aware has been received, or, (e) if, in a tax period, you are not aware that any of the consideration has been received for a taxable supply - none of the GST payable on the supply is attributable to that tax period. (a) the tax period in which you become aware that any of the consideration has been received; or, (b) the tax period in which you become aware that an invoice has been issued relating to the supply. However, if you account on a cash basis, then: (c) if, in a tax period, you become aware that all of the consideration has been received for a taxable supply - the GST payable on the supply is attributable to that tax period; or, (d) if, in a tax period, you become aware that part of the consideration has been received for a taxable supply - the GST payable on the supply is attributable to that tax period, but only to the extent of the consideration that you become aware has been received, or, (e) if, in a tax period, you are not aware that any of the consideration has been received for a taxable supply - none of the GST payable on the supply is attributable to that tax period. Particular attribution rule for GST payable on a taxable supply made by a collecting society to a copyright owner that is subject to a remuneration notice The GST payable by you on a taxable supply where: (a) you are a collecting society for the purposes of the Copyright Act 1968; and, (b) the consideration for the taxable supply represents the payment of administrative costs out of equitable remuneration collected by you that is subject to a remuneration notice in terms of the Copyright Act 1968; is attributable to the tax period in which you become aware the recipient of the supply is entitled to receive a distribution of that equitable remuneration. (a) you are a collecting society for the purposes of the Copyright Act 1968; and, (b) the consideration for the taxable supply represents the payment of administrative costs out of equitable remuneration collected by you that is subject to a remuneration notice in terms of the Copyright Act 1968; is attributable to the tax period in which you become aware the recipient of the supply is entitled to receive a distribution of that equitable remuneration. Particular attribution rule for input tax credits that arise on a creditable acquisition made by a copyright owner as a result of a remuneration notice given to a collecting society The input tax credit to which you are entitled for a creditable acquisition that you make from a collecting society, upon whom you have to rely for information about the acquisition to attribute input tax credits, is attributable to the earlier of: (a) the tax period in which you become aware that any of the consideration has been provided; or, (b) the tax period in which you become aware that an invoice has been issued relating to the acquisition. However, if you account on a cash basis, then: (c) if, in a tax period, you become aware that you have provided all of the consideration for a creditable acquisition - the input tax credit for the acquisition is attributable to that tax period; or, (d) if, in a tax period, you become aware that you have provided part of the consideration - the input tax credit for the acquisition is attributable to that tax period, but only to the extent of the consideration that you are aware you have provided in that tax period; or, (e) if, in a tax period, you are not aware that you have provided any of the consideration, none of the input tax credit for the acquisition is attributable to that tax period. (a) the tax period in which you become aware that any of the consideration has been provided; or, (b) the tax period in which you become aware that an invoice has been issued relating to the acquisition. However, if you account on a cash basis, then: (c) if, in a tax period, you become aware that you have provided all of the consideration for a creditable acquisition - the input tax credit for the acquisition is attributable to that tax period; or, (d) if, in a tax period, you become aware that you have provided part of the consideration - the input tax credit for the acquisition is attributable to that tax period, but only to the extent of the consideration that you are aware you have provided in that tax period; or, (e) if, in a tax period, you are not aware that you have provided any of the consideration, none of the input tax credit for the acquisition is attributable to that tax period. To avoid doubt, this determination is not intended to override subsection 29-10(3), subsection 29-20(3), Division 57, Division 153 or Division 156 of the Act. | 6. Definitions: The following expressions are defined for the purposes of this determination: collecting society means a company limited by guarantee declared by the Attorney-General to be a collecting society in accordance with Part VA, Part VB, Division 2 of Part VII, or similar provisions of the Copyright Act 1968. remuneration notice means the notice given in writing to a collecting society by a particular institution in accordance with Part VA, Part VB, Division 2 of Part VII and/ or similar provisions of the Copyright Act 1968. the Act means the A New Tax System (Goods and Services Tax) Act 1999. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "PAR 2015/34 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR201534/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2012/1", "Title": "A New Tax System (Goods and Services Tax ) ( Particular Attribution Rules Where Supply or Acquisition Made Under a Contract Subject To Preconditions) Determination 2012 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Attribution rules > 2012", "Date_of_Issue": "12 April 2012", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2012L00866", "Registration_Date": "16 April 2012", "Body": "2. Commencement This legislative instrument commences on 24 August 2011.: This legislative instrument commences on 24 August 2011. 3. Application This legislative instrument applies to a deferred transfer farm-out arrangement if the arrangement is entered into after the commencement date of this legislative instrument and the deferred transfer farm-out arrangement is an arrangement to which Miscellaneous Tax Ruling MT 2012/2: Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements applies. This legislative instrument applies to a deferred transfer farm-out arrangement if the arrangement is entered into after the commencement date of this legislative instrument and the deferred transfer farm-out arrangement is an arrangement to which Miscellaneous Tax Ruling MT 2012/2: Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements applies. 4. Legislative Instrument (Who is covered by this legislative instrument) This legislative instrument applies if: (a) a farmor and a farmee have entered into an agreement for a deferred transfer farm-out arrangement; and (b) under the agreement, the transfer of a percentage interest in the mining tenement from the farmor to the farmee is to occur only after the farmee has: (i) satisfied, within the required time, the exploration expenditure commitments to earn that percentage interest; and (ii) exercised a right to acquire the interest in the mining tenement; and (c) under the agreement, meeting at least some (if not all) of the exploration expenditure commitments to earn that percentage interest in the mining tenement is at the discretion of the farmee; and (d) there is a provision of an exploration benefit by the farmee to the farmor. This legislative instrument applies if: (a) a farmor and a farmee have entered into an agreement for a deferred transfer farm-out arrangement; and (b) under the agreement, the transfer of a percentage interest in the mining tenement from the farmor to the farmee is to occur only after the farmee has: (i) satisfied, within the required time, the exploration expenditure commitments to earn that percentage interest; and (ii) exercised a right to acquire the interest in the mining tenement; and (c) under the agreement, meeting at least some (if not all) of the exploration expenditure commitments to earn that percentage interest in the mining tenement is at the discretion of the farmee; and (d) there is a provision of an exploration benefit by the farmee to the farmor. (a) a farmor and a farmee have entered into an agreement for a deferred transfer farm-out arrangement; and (b) under the agreement, the transfer of a percentage interest in the mining tenement from the farmor to the farmee is to occur only after the farmee has: (i) satisfied, within the required time, the exploration expenditure commitments to earn that percentage interest; and (ii) exercised a right to acquire the interest in the mining tenement; and (c) under the agreement, meeting at least some (if not all) of the exploration expenditure commitments to earn that percentage interest in the mining tenement is at the discretion of the farmee; and (d) there is a provision of an exploration benefit by the farmee to the farmor. (i) satisfied, within the required time, the exploration expenditure commitments to earn that percentage interest; and (ii) exercised a right to acquire the interest in the mining tenement; and 5. Attribution rules for a farmor (a) If the farmor accounts for GST on a basis other than cash, GST payable on a taxable supply of an interest in the mining tenement is attributable to the tax period in which the farmee exercises the right to acquire the interest. (b) If the farmor accounts for GST on a cash basis, GST payable on a taxable supply of an interest in the mining tenement is attributable to the tax period in which the interest is transferred to the extent that the consideration received for that supply is the exploration benefit. Note: if the consideration received is cash, the basic attribution rules apply. (c) The tax period determined under paragraph (a) or (b) applies instead of the tax period determined under subsection 29-5(1) or (2) of the GST Act, respectively. (d) To avoid any doubt the basic attribution rules under Division 29 of the GST Act otherwise apply to the farmor. (a) If the farmor accounts for GST on a basis other than cash, GST payable on a taxable supply of an interest in the mining tenement is attributable to the tax period in which the farmee exercises the right to acquire the interest. (b) If the farmor accounts for GST on a cash basis, GST payable on a taxable supply of an interest in the mining tenement is attributable to the tax period in which the interest is transferred to the extent that the consideration received for that supply is the exploration benefit. Note: if the consideration received is cash, the basic attribution rules apply. (c) The tax period determined under paragraph (a) or (b) applies instead of the tax period determined under subsection 29-5(1) or (2) of the GST Act, respectively. (d) To avoid any doubt the basic attribution rules under Division 29 of the GST Act otherwise apply to the farmor. (c) The tax period determined under paragraph (a) or (b) applies instead of the tax period determined under subsection 29-5(1) or (2) of the GST Act, respectively. (d) To avoid any doubt the basic attribution rules under Division 29 of the GST Act otherwise apply to the farmor. 6. Attribution rules for a farmee (a) If the farmee accounts for GST on a basis other than cash, the input tax credit for a creditable acquisition of an interest in the mining tenement is attributable to the tax period in which the farmee exercises the right to acquire that interest. (b) If the farmee accounts for GST on a cash basis, the input tax credit for a creditable acquisition of an interest in the mining tenement is attributable to the tax period in which the farmee exercises the right to acquire that interest to the extent of any consideration provided in that tax period or an earlier tax period for that acquisition. (c) The tax period determined under paragraph (a) or (b) applies instead of the tax period determined under subsection 29-10(1) or (2) of the GST Act, respectively. (d) To avoid any doubt the basic attribution rules under Division 29 of the GST Act otherwise apply to the farmee. (a) If the farmee accounts for GST on a basis other than cash, the input tax credit for a creditable acquisition of an interest in the mining tenement is attributable to the tax period in which the farmee exercises the right to acquire that interest. (b) If the farmee accounts for GST on a cash basis, the input tax credit for a creditable acquisition of an interest in the mining tenement is attributable to the tax period in which the farmee exercises the right to acquire that interest to the extent of any consideration provided in that tax period or an earlier tax period for that acquisition. (c) The tax period determined under paragraph (a) or (b) applies instead of the tax period determined under subsection 29-10(1) or (2) of the GST Act, respectively. (d) To avoid any doubt the basic attribution rules under Division 29 of the GST Act otherwise apply to the farmee. 7. For the purposes of this legislative instrument (a) Deferred transfer farm-out arrangement means an arrangement where the transfer of the interest in the mining tenement from the farmor to the farmee occurs only if the farmee meets all of its exploration expenditure and payment (if any) commitments for the transfer of that interest and relevant Ministerial or other approvals are granted, and the arrangement is one to which MT 2012/2 applies. (b) Exploration benefit means the benefit that flows to the farmor from the farmee's exploration expenditure commitments, which are treated as consideration (or part of the consideration) under MT 2012/2 for the supply by the farmor of an interest in the mining tenement. (c) Farmor means the owner of an interest in a mining tenement who enters into a deferred transfer farm-out arrangement with the characteristics as set out in paragraph 13 of MT 2012/2. (d) Farmee means the other party who enters into a deferred transfer farm-out arrangement with the characteristics as set out in paragraph 13 of MT 2012/2 and who undertakes exploration expenditure and payment (if any) commitments under that arrangement to earn an interest in the mining tenement. (e) Other expressions in this legislative instrument have the same meaning as in the GST Act. (a) Deferred transfer farm-out arrangement means an arrangement where the transfer of the interest in the mining tenement from the farmor to the farmee occurs only if the farmee meets all of its exploration expenditure and payment (if any) commitments for the transfer of that interest and relevant Ministerial or other approvals are granted, and the arrangement is one to which MT 2012/2 applies. (b) Exploration benefit means the benefit that flows to the farmor from the farmee's exploration expenditure commitments, which are treated as consideration (or part of the consideration) under MT 2012/2 for the supply by the farmor of an interest in the mining tenement. (c) Farmor means the owner of an interest in a mining tenement who enters into a deferred transfer farm-out arrangement with the characteristics as set out in paragraph 13 of MT 2012/2. (d) Farmee means the other party who enters into a deferred transfer farm-out arrangement with the characteristics as set out in paragraph 13 of MT 2012/2 and who undertakes exploration expenditure and payment (if any) commitments under that arrangement to earn an interest in the mining tenement. (e) Other expressions in this legislative instrument have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "PAR 2012/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20121/00001", "Unmatched_Content": "Citation: This legislative instrument is the A New Tax System (Goods and Services Tax ) ( Particular Attribution Rules Where Supply or Acquisition Made Under a Contract Subject To Preconditions) Determination 2012 ."}
{"Instrument_Reference": "PAR 2003/1", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Suppliers of Electricity Distribution Services relying on information from Billing Agents) Determination 2003", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Attribution rules > 2003", "Date_of_Issue": "3 June 2003", "Signatory": "Basil Tropea Assistant Deputy Commissioner Goods and Services Tax", "Registration_Number": "F2006B00501", "Registration_Date": "7 March 2006", "Body": "Citation | 1. This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Suppliers of Electricity Distribution Services relying on information from Billing Agents) Determination 2003. | Commencement | 2. This Determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commenced. | Application of Determination | 3. This Determination applies where (a) you make a taxable supply of electricity distribution services; (b) an invoice for the supply is issued by your billing agent; (c) your billing agent is not an associate; (d) you do not know the total consideration for the supply when any consideration is received for the supply or an invoice is issued relating to the supply; and (e) the ascertainment of the total consideration depends on the receipt of information from your billing agent. | (a) you make a taxable supply of electricity distribution services; (b) an invoice for the supply is issued by your billing agent; (c) your billing agent is not an associate; (d) you do not know the total consideration for the supply when any consideration is received for the supply or an invoice is issued relating to the supply; and (e) the ascertainment of the total consideration depends on the receipt of information from your billing agent. | This Determination applies only if you do not account on a cash basis. | Particular attribution rule for GST payable on a supply of electricity distribution services occurring before the supplier knows the total consideration | 4. The GST payable by you on a taxable supply of electricity distribution services for which an invoice is issued by your billing agent is attributable to the tax period in which the billing agent provides the information so that the total consideration can be ascertained. | Particular attribution rule for Adjustments | 5. An adjustment you have in relation to a supply of electricity distribution services for which an invoice is issued by your billing agent, upon whom you have to rely for information to attribute the adjustment, is attributable to the tax period in which you become aware of the adjustment. | Definitions | 6. The following expressions are defined for the purposes of this Determination: billing agent means an entity that is authorised to issue invoices on behalf of a supplier of electricity distribution services. electricity distribution services means the transport of electricity from distribution centres to end-use customers. the Act means the A New Tax System (Goods and Services Tax) Act 1999. | billing agent means an entity that is authorised to issue invoices on behalf of a supplier of electricity distribution services. electricity distribution services means the transport of electricity from distribution centres to end-use customers. the Act means the A New Tax System (Goods and Services Tax) Act 1999. | Other expressions in this Determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20031/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2001/1", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 (particular attribution rules for prepayments for telephone supplies) Determination (No. 1) 2001 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Attribution rules > 2001", "Date_of_Issue": "22 August 2001", "Signatory": "Michael Hardy Assistant Commissioner of Taxation Goods and Services Tax", "Registration_Number": "F2006B00166", "Registration_Date": "18 January 2006", "Body": "2. This determination commences on the date the GST Act commences.: Application of Determination 3. This determination applies to a telephone supply made on or after the commencement of the GST Act by an entity that: (a) is a telecommunications provider, and (b) receives a payment from a customer for the supply (whether before or after the supply has occurred) before an invoice is issued in relation to that supply, and (c) does not account on a cash basis. Particular attribution rule for GST payable on a telephone supply for which payment is made prior to use or enjoyment of that supply occurring. (a) is a telecommunications provider, and (b) receives a payment from a customer for the supply (whether before or after the supply has occurred) before an invoice is issued in relation to that supply, and (c) does not account on a cash basis. Particular attribution rule for GST payable on a telephone supply for which payment is made prior to use or enjoyment of that supply occurring. 4. The GST payable on a telephone supply made by a telecommunications provider is attributable to: (a) if an invoice is issued in relation to that supply - the tax period in which that invoice is issued; or (b) the tax period in which an invoice would have been issued by the supplier in relation to that supply if the recipient had not made the prepayment; whichever is the earlier. (a) if an invoice is issued in relation to that supply - the tax period in which that invoice is issued; or (b) the tax period in which an invoice would have been issued by the supplier in relation to that supply if the recipient had not made the prepayment; whichever is the earlier. Definitions 5. For the purposes of this determination: (a) prepayment means a payment made by a customer of a telecommunications provider for a telephone supply that is made either before the supply has occurred, or after the supply has occurred and before the provider has issued an invoice for the supply as part of its regular billing cycle. (b) telecommunications provider means an entity that makes supplies of telephone services available to the public for a fee. (c) telephone services include telephone calls, access to networks that allow telephone calls to be made or received, other services that are related to network access - for example directory listings or silent number facility - and provision of leased equipment that enables network access - for example, telephone handsets or PABX equipment. (d) telephone supply means a taxable supply of a telephone service. Other expressions in this determination have the same meaning as in the GST Act. (a) prepayment means a payment made by a customer of a telecommunications provider for a telephone supply that is made either before the supply has occurred, or after the supply has occurred and before the provider has issued an invoice for the supply as part of its regular billing cycle. (b) telecommunications provider means an entity that makes supplies of telephone services available to the public for a fee. (c) telephone services include telephone calls, access to networks that allow telephone calls to be made or received, other services that are related to network access - for example directory listings or silent number facility - and provision of leased equipment that enables network access - for example, telephone handsets or PABX equipment. (d) telephone supply means a taxable supply of a telephone service. Other expressions in this determination have the same meaning as in the GST Act. 6. To avoid doubt, this Determination does not override subsection 29-10(3), subsection 29-20(3), Division 57, Division 153 or Division 156 of the GST Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20011/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2000/1", "Title": "A New Tax System (Goods and Services Tax) Act 1999 (Application of Particular Attribution Rules Determinations) Determination (No. 1) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Attribution rules > 2000", "Date_of_Issue": "30 June 2000", "Signatory": "Marilyn Knight Senior Tax Counsel Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2006B11604", "Registration_Date": "20 November 2006", "Body": "Citation | 1. This Determination is the A New Tax System (Goods and Services Tax) Act 1999 (Application of Particular Attribution Rules Determinations) Determination (No. 1) 2000. | Commencement | 2. This Determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | Attribution of GST payable on a taxable supply of a kind described in more than one determination made under section 29-25 | 3.(1) This rule applies if: (a) you make a taxable supply of the kind described in more than one determination (other than this Determination) made by the Commissioner under subsection 29-25(1) of the Act; and (b) the GST payable on the taxable supply that is attributable to a tax period is also attributable to another tax period or periods. | (a) you make a taxable supply of the kind described in more than one determination (other than this Determination) made by the Commissioner under subsection 29-25(1) of the Act; and (b) the GST payable on the taxable supply that is attributable to a tax period is also attributable to another tax period or periods. | (2) The amount of that GST payable is attributable to the later, or latest of the tax periods. | Attribution of an input tax credit arising from a creditable acquisition of a kind described in more than one determination made under section 29-25 | 4.(1) This rule applies if: (a) you make a creditable acquisition of the kind described in more than one determination (other than this Determination) made by the Commissioner under subsection 29-25(1) of the Act; and (b) the input tax credit for the acquisition that is attributable to a tax period is also attributable to another tax period or periods. | (a) you make a creditable acquisition of the kind described in more than one determination (other than this Determination) made by the Commissioner under subsection 29-25(1) of the Act; and (b) the input tax credit for the acquisition that is attributable to a tax period is also attributable to another tax period or periods. | (2) The amount of that input tax credit is attributable to the later, or latest, of the tax periods. | Definitions | 5.(1) The following expression is defined for the purposes of this Determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999 . | (2) Other expressions in this Determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2000/1S1", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Lay-By Sales) Determination (No. 1) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Attribution rules > 2000", "Date_of_Issue": "26 May 2000", "Signatory": "Marilyn Knight Senior Tax Counsel Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2006B11600", "Registration_Date": "20 November 2006", "Body": "Citation | 1. This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Lay-By Sales) Determination (No. 1) 2000. | Commencement | 2. This Determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | Particular Attribution Rules for GST payable on a taxable supply made under a lay-by sale agreement | 3.(1) The GST payable by you on a taxable supply of goods that you make under a lay-by sale agreement is attributable to the tax period in which the final instalment of consideration is received. | (2) This Clause applies only if you do not account on a cash basis. | Particular Attribution Rules for an input tax credit arising from a creditable acquisition made under a lay-by sale agreement | 4.(1) The input tax credit to which you are entitled for a creditable acquisition of goods that you make under a lay-by sale agreement is attributable to the tax period in which you provide the final instalment of consideration. | (2) This Clause applies only if you do not account on a cash basis. | Definitions | 5.(1) The following expressions are defined for the purposes of this Determination: lay-by sale agreement means an agreement under which goods are agreed to be sold on terms that the purchase price of the goods is to be paid by instalments and the goods will not be delivered to, or available for collection by, the purchaser until the purchase price is paid in full; the Act means the A New Tax System (Goods and Services Tax) Act 1999 . | lay-by sale agreement means an agreement under which goods are agreed to be sold on terms that the purchase price of the goods is to be paid by instalments and the goods will not be delivered to, or available for collection by, the purchaser until the purchase price is paid in full; the Act means the A New Tax System (Goods and Services Tax) Act 1999 . | (2) Other expressions in this Determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20001S1/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2000/1S2", "Title": "A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Cooling off Periods) Determination (No. 1) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Attribution rules > 2000", "Date_of_Issue": "30 June 2000", "Signatory": "Marilyn Knight Senior Tax Counsel Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2006B11605", "Registration_Date": "20 November 2006", "Body": "Citation | 1. This Determination is the A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Cooling off Periods) Determination (No. 1) 2000. | Commencement | 2. This Determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | Particular attribution rule for GST payable on a taxable supply still subject to a statutory cooling off period under an Australian law | 3.(1) If you do not account on a cash basis and you make a taxable supply subject to a statutory cooling off period under an Australian law, then the GST payable on the supply is attributable to the earlier of: (a) the tax period in which any of the consideration is received for the supply; or (b) the tax period in which an invoice is issued relating to the supply. | (a) the tax period in which any of the consideration is received for the supply; or (b) the tax period in which an invoice is issued relating to the supply. | (2) However, if the GST payable on the supply would be attributable under subclause (1) to a tax period that ends before the cooling off period expires, then the GST payable is attributable to the tax period in which the cooling off period expires. | 4.(1) If you account on a cash basis and you make a taxable supply subject to a statutory cooling off period under an Australian law, then the GST on the supply is attributable to: (a) if, in a tax period, all of the consideration for the supply is received - the tax period in which that consideration is received; or (b) if, in a tax period, part of the consideration is received - the tax period in which part of the consideration is received, but only to the extent that the consideration is received in that tax period. | (a) if, in a tax period, all of the consideration for the supply is received - the tax period in which that consideration is received; or (b) if, in a tax period, part of the consideration is received - the tax period in which part of the consideration is received, but only to the extent that the consideration is received in that tax period. | (2) However, if some or all of the GST payable on the supply (the relevant GST payable ) would be attributable under subclause (1) to a tax period or tax periods that end before the cooling off period expires, then the relevant GST payable is attributable to the tax period in which the cooling off period expires. | Particular attribution rule for input tax credits arising from a creditable acquisition still subject to a statutory cooling off period | 5.(1) If you do not account on a cash basis and you make a creditable acquisition subject to a statutory cooling off period under an Australian law, then the input tax credit to which you are entitled for the acquisition is attributable to the earlier of: (a) the tax period in which you provide any of the consideration for the acquisition; or (b) the tax period in which an invoice is issued relating to the acquisition. | (a) the tax period in which you provide any of the consideration for the acquisition; or (b) the tax period in which an invoice is issued relating to the acquisition. | (2) However, if the input tax credit for the acquisition would be attributable under subclause (1) to a tax period that ends before the cooling off period expires, the input tax credit is attributable to the tax period in which the cooling off period expires. | 6.(1) If you account on a cash basis and you make a creditable acquisition subject to a statutory cooling off period under an Australian law, then the input tax credit to which you are entitled for the acquisition is attributable to: (a) if, in a tax period, you provide all of the consideration for the acquisition - the tax period in which that consideration is provided; or (b) if, in a tax period, you provide part of the consideration - the tax period in which part of the consideration is provided, but only to the extent that the consideration is provided in that tax period. | (a) if, in a tax period, you provide all of the consideration for the acquisition - the tax period in which that consideration is provided; or (b) if, in a tax period, you provide part of the consideration - the tax period in which part of the consideration is provided, but only to the extent that the consideration is provided in that tax period. | (2) However, if some or all of the input tax credit (the relevant input tax credit ) would be attributable under subclause (1) to a tax period or tax periods that end before the cooling off period expires, then the relevant input tax credit is attributable to the tax period in which the cooling off period expires. | 7. To avoid doubt, this determination is not intended to override subsection 29-10(3) or Division 156 of the Act. | Definitions | 8.(1) The following expression is defined for the purposes of this Determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. | (2) Other expressions in this Determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20001S2/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2000/1S3", "Title": "A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Banknote and Coin-operated Machines and Similar Devices) Determination (No. 1) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Attribution rules > 2000", "Date_of_Issue": "30 June 2000", "Signatory": "Marilyn Knight Senior Tax Counsel Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2006B11602", "Registration_Date": "20 November 2006", "Body": "Citation | 1. This Determination is the A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Banknote and Coin-operated Machines and Similar Devices) Determination (No. 1) 2000. | Commencement | 2. This Determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | Particular attribution rule for GST payable on a taxable supply made through a banknote or coin-operated machine or similar device before the supplier knows it has occurred | 3.(1) The GST payable by you on a taxable supply where: (a) you receive the consideration through a banknote-operated machine, a coin-operated machine or a similar device; and (b) removal of the notes and coins from the machine is the only way you have of knowing when the consideration is received; | (a) you receive the consideration through a banknote-operated machine, a coin-operated machine or a similar device; and (b) removal of the notes and coins from the machine is the only way you have of knowing when the consideration is received; | is attributable to the tax period in which the consideration is removed from the machine or similar device. | (2) This rule applies whether or not you account on a cash basis. | Definitions | 4.(1) The following expression is defined for the purposes of this Determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. | (2) Other expressions in this Determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20001S3/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2000/1S4", "Title": "A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Supplies and Acquisitions made through Agents) Determination (No. 1) 2000 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Attribution rules > 2000", "Date_of_Issue": "30 June 2000", "Signatory": "Marilyn Knight Senior Tax Counsel Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2006B11596", "Registration_Date": "17 November 2006", "Body": "Citation | 1. This Determination is the A New Tax System (Goods and Services Tax) (Particular Attribution Rules for Supplies and Acquisitions made through Agents) Determination (No. 1) 2000 . | Commencement | 2. This Determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | Particular attribution rules for GST payable on taxable supplies made through an agent occurring before the supplier knows it has occurred | 3.(1) The GST payable by you on a taxable supply that you make through an agent upon whom you have to rely for information about the supply to attribute GST payable on the supply, is attributable to the earlier of: (a) the tax period in which you, the principal, become aware that any of the consideration has been received; or (b) the tax period in which you, the principal, become aware that an invoice has been issued relating to the supply. | (a) the tax period in which you, the principal, become aware that any of the consideration has been received; or (b) the tax period in which you, the principal, become aware that an invoice has been issued relating to the supply. | (2) However, if you account on a cash basis, then: (a) if, in a tax period, you, the principal, become aware that all of the consideration has been received for a taxable supply - the GST payable on the supply is attributable to that tax period; or (b) if, in a tax period, you, the principal, become aware that part of the consideration has been received for a taxable supply - the GST payable on the supply is attributable to that tax period, but only to the extent of the consideration that you, the principal, become aware has been received, or (c) if, in a tax period, you, the principal, are not aware that any of the consideration has been received for a taxable supply - none of the GST payable on the supply is attributable to that tax period. | (a) if, in a tax period, you, the principal, become aware that all of the consideration has been received for a taxable supply - the GST payable on the supply is attributable to that tax period; or (b) if, in a tax period, you, the principal, become aware that part of the consideration has been received for a taxable supply - the GST payable on the supply is attributable to that tax period, but only to the extent of the consideration that you, the principal, become aware has been received, or (c) if, in a tax period, you, the principal, are not aware that any of the consideration has been received for a taxable supply - none of the GST payable on the supply is attributable to that tax period. | Particular attribution rules for input tax credits that arise on creditable acquisitions made through an agent before the recipient knows it has occurred | 4.(1) The input tax credit to which you are entitled for a creditable acquisition that you make through an agent upon whom you have to rely for information about the acquisition to attribute input tax credits to which you are entitled for a creditable acquisition, is attributable to the earlier of: (a) the tax period in which you, the principal, become aware that any of the consideration has been provided; or (b) the tax period in which you, the principal, become aware that an invoice has been issued relating to the acquisition. | (a) the tax period in which you, the principal, become aware that any of the consideration has been provided; or (b) the tax period in which you, the principal, become aware that an invoice has been issued relating to the acquisition. | (2) However, if you account on a cash basis, then: (a) if, in a tax period, you, the principal, become aware that you have provided all of the consideration for a creditable acquisition - the input tax credit for the acquisition is attributable to that tax period; or (b) if, in a tax period, you, the principal, become aware that you have provided part of the consideration - the input tax credit for the acquisition is attributable to that tax period, but only to the extent of the consideration that you, the principal, are aware you have provided in that tax period, or (c) if, in a tax period, you, the principal, are not aware that you have provided any of the consideration, none of the input tax credit for the acquisition is attributable to that tax period. | (a) if, in a tax period, you, the principal, become aware that you have provided all of the consideration for a creditable acquisition - the input tax credit for the acquisition is attributable to that tax period; or (b) if, in a tax period, you, the principal, become aware that you have provided part of the consideration - the input tax credit for the acquisition is attributable to that tax period, but only to the extent of the consideration that you, the principal, are aware you have provided in that tax period, or (c) if, in a tax period, you, the principal, are not aware that you have provided any of the consideration, none of the input tax credit for the acquisition is attributable to that tax period. | Particular attribution rules for Adjustments | 5.(1) An adjustment you have in relation to a supply or acquisition made through an agent upon whom you have to rely for information to attribute the adjustment, is attributable to the tax period in which you, the principal, become aware of the adjustment. | (2) However, if you account on a cash basis, and the adjustment arises from an adjustment event as a result of which you are liable to provide consideration, then: (a) if, in a tax period, you, the principal, become aware that you have provided all the consideration - the adjustment is attributable to that tax period; or (b) if, in a tax period, you, the principal, become aware that you have provided part of the consideration - the adjustment is attributable to that tax period, but only to the extent of the consideration that you, the principal, are aware you have provided in that tax period; or (c) if, in a tax period, you, the principal, are not aware that any of the consideration has been provided - none of the adjustment is attributable to that tax period. | (a) if, in a tax period, you, the principal, become aware that you have provided all the consideration - the adjustment is attributable to that tax period; or (b) if, in a tax period, you, the principal, become aware that you have provided part of the consideration - the adjustment is attributable to that tax period, but only to the extent of the consideration that you, the principal, are aware you have provided in that tax period; or (c) if, in a tax period, you, the principal, are not aware that any of the consideration has been provided - none of the adjustment is attributable to that tax period. | 6. To avoid doubt, this Determination is not intended to override subsection 29-10(3), subsection 29-20(3), Division 57, Division 153 or Division 156 of the Act. | Definitions | 7.(1) The following expression is defined for the purposes of this Determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. | (2) Other expressions in this Determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20001S4/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2000/1S5", "Title": "A New Tax System (Goods and Services Tax) (Particular Attribution Rules Where Total Consideration Not Known) Determination (No. 1) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Attribution rules > 2000", "Date_of_Issue": "30 June 2000", "Signatory": "Marilyn Knight Senior Tax Counsel Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2006B11593", "Registration_Date": "17 November 2006", "Body": "6. To avoid doubt, this Determination is not intended to override subsection 29-10(3).: Definitions 7.(1) The following expression is defined for the purposes of this Determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. (2) Other expressions in this Determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20001S5/00001", "Unmatched_Content": "Citation: 1. This Determination is the A New Tax System (Goods and Services Tax) (Particular Attribution Rules Where Total Consideration Not Known) Determination (No. 1) 2000. | Commencement: 2. This Determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | Application of Determination: (a) you make a taxable supply; (b) you do not know the total consideration for the supply when any consideration is received for the supply or an invoice is issued relating to the supply; and (c) the ascertainment of the total consideration depends on a future event or events that is not entirely within your control; and either: (d) an invoice is issued relating to the supply; or (e) any consideration is received for the supply. | (a) you make a creditable acquisition; and (b) you do not know the total consideration for the acquisition when you provide any consideration for the acquisition or an invoice is issued relating to the acquisition; and (c) the ascertainment of the total consideration depends on a future event or events that is not entirely within the control of the supplier; and either: (d) an invoice is issued relating to the acquisition; or (e) you provide any consideration for the acquisition. | (3) This Determination applies only if you do not account on a cash basis. | Particular attribution rule for GST payable on a taxable supply occurring before the supplier knows the total consideration: (i) where the consideration received is less than or equal to the amount of the consideration stated in the invoice - the amount of consideration stated in the invoice; or (ii) where the consideration received is more than the amount stated in the invoice - the amount of the consideration received. | (a) consideration is received for the supply in that tax period - the GST payable on the taxable supply is attributable to that tax period but only to the extent of the consideration received in that tax period; or (b) no consideration is received for the supply in that tax period - none of the GST on the supply is attributable to that tax period | (3) The GST payable on the taxable supply is attributable under subclauses (1) and (2) only to the extent that it has not been attributed to an earlier tax period. | (4) However, the GST payable on the taxable supply is attributable to the tax period in which you first know the total amount of consideration for the taxable supply to the extent that it has not been attributed to an earlier tax period. | Particular attribution rule for input tax credits arising from a creditable acquisition occurring before the recipient knows the total consideration: (i) where the consideration provided by you is less than or equal to the amount of the consideration stated in the invoice - the amount of the consideration stated in the invoice; or (ii) where the consideration provided by you is more than the amount stated in the invoice - the amount of the consideration provided. | (a) provide any of the consideration for the acquisition in that tax period - the input tax credit for the creditable acquisition is attributable to that tax period but only to the extent of the consideration that you provided in that tax period; or (b) provide none of the consideration for the acquisition in that tax period - none of the input tax credit for the acquisition is attributable to that tax period. | (3) The input tax credit to which you are entitled is attributable under subclauses (1) and (2) only to the extent that it has not been attributed to an earlier tax period. | (4) However, the input tax credit to which you are entitled for a creditable acquisition is attributable to the tax period in which you first know the total amount of consideration for the creditable acquisition to the extent it has not been attributed to an earlier tax period."}
{"Instrument_Reference": "PAR 2000/1S6", "Title": "A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Retention Payments) Determination (No. 1) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Attribution rules > 2000", "Date_of_Issue": "30 June 2000", "Signatory": "Marilyn Knight Senior Tax Counsel Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2006B11652", "Registration_Date": "29 November 2006", "Body": "Citation | 1. This Determination is the A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Retention Payments) Determination (No. 1) 2000. | Commencement | 2. This Determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | Particular attribution rule for GST payable on a taxable supply made under a contract that provides for retention of some or all of the consideration until certain conditions are met | 3.(1) This particular attribution rule applies if you make a taxable supply under a contract that provides for the recipient of the supply to retain some or all of the consideration until certain conditions are met. | (2) The GST payable on the non-retained consideration is attributable to the tax period when: (a) any of that consideration is received for the supply; or (b) an invoice is issued relating to the supply; whichever is the earlier. | (a) any of that consideration is received for the supply; or (b) an invoice is issued relating to the supply; | whichever is the earlier. | (3) The GST payable on the retention amount is attributable as follows: (a) if, in a tax period, all of the retention amount is received, the GST payable on the retention amount is attributable to that tax period but only to the extent that it has not been previously attributed to an earlier tax period as a result of the issue of an invoice for the retention amount; or (b) if, in a tax period, part of the retention amount is received, the GST payable on the retention amount is attributable to that tax period, but only to the extent that: (i) the retention amount is received in that tax period; and (ii) the GST payable on the retention amount has not been previously attributed to an earlier tax period as a result of the issue of an invoice for the retention amount; or (c) if, in a tax period, none of the retention amount is received, none of the GST payable on the retention amount is attributable to that tax period. | (a) if, in a tax period, all of the retention amount is received, the GST payable on the retention amount is attributable to that tax period but only to the extent that it has not been previously attributed to an earlier tax period as a result of the issue of an invoice for the retention amount; or (b) if, in a tax period, part of the retention amount is received, the GST payable on the retention amount is attributable to that tax period, but only to the extent that: (i) the retention amount is received in that tax period; and (ii) the GST payable on the retention amount has not been previously attributed to an earlier tax period as a result of the issue of an invoice for the retention amount; or (c) if, in a tax period, none of the retention amount is received, none of the GST payable on the retention amount is attributable to that tax period. | (i) the retention amount is received in that tax period; and (ii) the GST payable on the retention amount has not been previously attributed to an earlier tax period as a result of the issue of an invoice for the retention amount; or | (4) However, if an invoice for the retention amount is issued in a tax period, GST payable on the retention amount is attributable to that tax period, but: (a) only to the extent of the amount of the invoice issued in that tax period; and (b) only to the extent that the GST on the retention amount has not been previously attributed to an earlier tax period because part of the retention amount was received in an earlier tax period. | (a) only to the extent of the amount of the invoice issued in that tax period; and (b) only to the extent that the GST on the retention amount has not been previously attributed to an earlier tax period because part of the retention amount was received in an earlier tax period. | (5) This Clause applies only if you do not account on a cash basis. | Particular attribution rules for input tax credits arising from a creditable acquisition made under a contract that provides for retention of some or all of the consideration until certain conditions are met | 4.(1) This particular attribution rule applies if you make a creditable acquisition under a contract that allows you to retain some or all of the consideration until certain conditions are met. | (2) The input tax credit on the non-retained consideration to which you are entitled for a creditable acquisition is attributable to tax period when: (a) you provide any of the consideration for the acquisition; or (b) an invoice is issued relating to the acquisition; whichever is the earlier. | (a) you provide any of the consideration for the acquisition; or (b) an invoice is issued relating to the acquisition; | whichever is the earlier. | (3) The input tax credit on the retention amount to which you are entitled for a creditable acquisition is attributable to: (a) if, in a tax period, you provide all of the retention amount for a creditable acquisition, the input tax credit for the retention amount is attributable to that tax period but only to the extent that it has not been previously attributed to an earlier tax period as a result of the issue of an invoice for the retention amount; or (b) if, in a tax period, you provide part of the retention amount, the input tax credit for the retention amount is attributable to that tax period, but only to the extent that: (i) you provided the retention amount in that tax period; and (ii) the input tax credit on the retention amount has not been previously attributed to an earlier tax period as a result of the issue of an invoice for the retention amount; or (c) if, in a tax period, you did not provide any of the retention amount, none of the input tax credit on the retention amount is attributable to that tax period. | (a) if, in a tax period, you provide all of the retention amount for a creditable acquisition, the input tax credit for the retention amount is attributable to that tax period but only to the extent that it has not been previously attributed to an earlier tax period as a result of the issue of an invoice for the retention amount; or (b) if, in a tax period, you provide part of the retention amount, the input tax credit for the retention amount is attributable to that tax period, but only to the extent that: (i) you provided the retention amount in that tax period; and (ii) the input tax credit on the retention amount has not been previously attributed to an earlier tax period as a result of the issue of an invoice for the retention amount; or (c) if, in a tax period, you did not provide any of the retention amount, none of the input tax credit on the retention amount is attributable to that tax period. | (i) you provided the retention amount in that tax period; and (ii) the input tax credit on the retention amount has not been previously attributed to an earlier tax period as a result of the issue of an invoice for the retention amount; or | (4) However, if an invoice for the retention amount is issued in a tax period, the input tax credit on the retention amount is attributable to that tax period, but: (a) only to the extent of the amount of the invoice issued in that period; and (b) only to the extent that the input tax credit on the retention amount has not been previously attributed to an earlier tax period because you provided part of the retention amount in an earlier tax period. | (a) only to the extent of the amount of the invoice issued in that period; and (b) only to the extent that the input tax credit on the retention amount has not been previously attributed to an earlier tax period because you provided part of the retention amount in an earlier tax period. | (5) This Clause applies only if you do not account on a cash basis. | GST payable on the retention amount | 5.(1) The GST payable on the retention amount is worked out in the following way: Step 1 Identify the retention amount as a percentage of the total of the consideration. Step 2 Apply that percentage to the amount of GST payable on the taxable supply - the result is the GST payable on the retention amount | Step 1 Identify the retention amount as a percentage of the total of the consideration. Step 2 Apply that percentage to the amount of GST payable on the taxable supply - the result is the GST payable on the retention amount | (2) The GST payable on the non-retained consideration is the amount obtained by subtracting the amount of GST payable on the retention amount from the amount of GST payable on a taxable supply. | Input tax credits on the retention amount | 6.(1) The input tax credit on the retention amount is worked out in the following way: Step 1 Identify the retention amount as a percentage of the total of the consideration Step 2 Apply that percentage to the amount of the input tax credit for the creditable acquisition - the result is the input tax credit on the retention amount . | Step 1 Identify the retention amount as a percentage of the total of the consideration Step 2 Apply that percentage to the amount of the input tax credit for the creditable acquisition - the result is the input tax credit on the retention amount . | (2) The input tax credit on the non-retained consideration is the amount obtained by subtracting the amount of the input tax credit on the retention amount from the amount of the input tax credit that you are entitled to for a creditable acquisition. | 7. To avoid doubt, this Determination is not intended to override subsection 29-10(3) or Division 156. | Definitions | 8.(1) The following expressions are defined for the purposes of this Determination: GST payable on the non-retained consideration , in relation to a taxable supply, means the amount worked out in accordance with Clause 5(2); GST payable on the retention amount , in relation to a taxable supply, means the amount worked out in accordance with Clause 5(1); input tax credit on the non-retained consideration , in relation to a creditable acquisition, means the amount worked out in accordance with Clause 6(2); input tax credit on the retention amount , in relation to a creditable acquisition, means the amount worked out in accordance with Clause 6(1); invoice for the retention amount , means a document notifying an obligation to pay the retention amount issued in relation to that amount following the expiry of the defects period; non-retained consideration , in relation to a taxable supply or a creditable acquisition, means the amount obtained by subtracting the retention amount from the consideration for that supply; retention amount , in relation to a taxable supply or a creditable acquisition, means that part of the consideration for the supply that the recipient of the supply retains under the terms of a contract which provide for the recipient to retain an amount until certain conditions specified in the contract are met; the Act means the A New Tax System (Goods and Services Tax) Act 1999. | GST payable on the non-retained consideration , in relation to a taxable supply, means the amount worked out in accordance with Clause 5(2); GST payable on the retention amount , in relation to a taxable supply, means the amount worked out in accordance with Clause 5(1); input tax credit on the non-retained consideration , in relation to a creditable acquisition, means the amount worked out in accordance with Clause 6(2); input tax credit on the retention amount , in relation to a creditable acquisition, means the amount worked out in accordance with Clause 6(1); invoice for the retention amount , means a document notifying an obligation to pay the retention amount issued in relation to that amount following the expiry of the defects period; non-retained consideration , in relation to a taxable supply or a creditable acquisition, means the amount obtained by subtracting the retention amount from the consideration for that supply; retention amount , in relation to a taxable supply or a creditable acquisition, means that part of the consideration for the supply that the recipient of the supply retains under the terms of a contract which provide for the recipient to retain an amount until certain conditions specified in the contract are met; the Act means the A New Tax System (Goods and Services Tax) Act 1999. | (2) Other expressions in this Determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20001S6/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2000/1S7", "Title": "A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Supplies of Gas or Electricity made by Public Utility Providers) Determination (No. 1) 2000 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Attribution rules > 2000", "Date_of_Issue": "26 July 2000", "Signatory": "Lawrie Hill Assistant Commissioner Rulings Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2006B11578", "Registration_Date": "15 November 2006", "Body": "Citation | 1. This Determination is the A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for Supplies of Gas or Electricity made by Public Utility Providers) Determination (No. 1) 2000 . | Application of Determination | 2. This Determination applies to a taxable supply of gas or electricity made on or after the commencement of the A New Tax System (Goods and Services Tax) Act 1999 by an entity that: (a) is a public utility provider; and (b) has a payment arrangement with the recipient of that supply; and (c) does not account on a cash basis. | (a) is a public utility provider; and (b) has a payment arrangement with the recipient of that supply; and (c) does not account on a cash basis. | Particular attribution rule for GST payable on a taxable supply of gas or electricity made by a public utility provider | 3. The GST payable on a taxable supply of gas or electricity made by a public utility provider is attributable to: (a) if an invoice is issued in relation to that supply - the tax period in which that invoice is issued; or (b) the tax period in which an invoice would have been issued by the supplier in relation to that supply if the supplier did not have a payment arrangement with the recipient; whichever is the earlier. | (a) if an invoice is issued in relation to that supply - the tax period in which that invoice is issued; or (b) the tax period in which an invoice would have been issued by the supplier in relation to that supply if the supplier did not have a payment arrangement with the recipient; | whichever is the earlier. | Definitions | 4.(1) The following expressions are defined for the purposes of this Determination: payment arrangement means an arrangement between a public utility provider and a recipient where the provider may receive consideration from the recipient in respect of a supply made or to be made by the provider before any invoice is issued by the provider to the recipient in relation to that supply; public utility provider means an authority or an enterprise the primary business of which is to provide electricity or gas to the public for domestic or business purposes. | payment arrangement means an arrangement between a public utility provider and a recipient where the provider may receive consideration from the recipient in respect of a supply made or to be made by the provider before any invoice is issued by the provider to the recipient in relation to that supply; public utility provider means an authority or an enterprise the primary business of which is to provide electricity or gas to the public for domestic or business purposes. | (2) Other expressions in this Determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20001S7/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAR 2000/1S8", "Title": "not intended to override subsection 29-10(3), subsection 29-20(3), Division 57, Division 153 or Division 156 of the Act", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Attribution rules > 2000", "Date_of_Issue": "1 August 2000", "Signatory": "Bruce Quigley Senior Assistant Deputy Commissioner GST Law & Interpretation Delegate of the Commissioner", "Registration_Number": "F2005B02439", "Registration_Date": "28 September 2005", "Body": "Citation | 1. This determination may be cited as: A New Tax System (Goods and Services Tax) Act 1999 (Particular Attribution Rules for supplies and acquisitions relating to the operation of a Collecting Society under the Copyright Act) Determination (No. 1) 2000 . | Commencement | 2. This Determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | Particular attribution rule for GST payable on a taxable supply made by a copyright owner that is subject to a remuneration notice given to a collecting society: | 3. The GST payable by you, as a copyright owner, on a taxable supply that you make, that is the subject of a remuneration notice given to a collecting society, is attributable to the earlier of: (a) the tax period in which you become aware that any of the consideration has been received; or, (b) the tax period in which you become aware that an invoice has been issued relating to the supply. | (a) the tax period in which you become aware that any of the consideration has been received; or, (b) the tax period in which you become aware that an invoice has been issued relating to the supply. | However, if you account on a cash basis, then: (c) if, in a tax period, you become aware that all of the consideration has been received for a taxable supply – the GST payable on the supply is attributable to that tax period; or, (d) if, in a tax period, you become aware that part of the consideration has been received for a taxable supply – the GST payable on the supply is attributable to that tax period, but only to the extent of the consideration that you become aware has been received, or, (e) if, in a tax period, you are not aware that any of the consideration has been received for a taxable supply – none of the GST payable on the supply is attributable to that tax period. | (c) if, in a tax period, you become aware that all of the consideration has been received for a taxable supply – the GST payable on the supply is attributable to that tax period; or, (d) if, in a tax period, you become aware that part of the consideration has been received for a taxable supply – the GST payable on the supply is attributable to that tax period, but only to the extent of the consideration that you become aware has been received, or, (e) if, in a tax period, you are not aware that any of the consideration has been received for a taxable supply – none of the GST payable on the supply is attributable to that tax period. | Particular attribution rule for GST payable on a taxable supply made by a collecting society to a copyright owner that is subject to a remuneration notice: | 4. The GST payable by you on a taxable supply where: (a) you are a collecting society for the purposes of the Copyright Act 1968; and, (b) the consideration for the taxable supply represents the payment of administrative costs out of equitable remuneration collected by you that is subject to a remuneration notice in terms of the Copyright Act 1968; | (a) you are a collecting society for the purposes of the Copyright Act 1968; and, (b) the consideration for the taxable supply represents the payment of administrative costs out of equitable remuneration collected by you that is subject to a remuneration notice in terms of the Copyright Act 1968; | is attributable to the tax period in which you become aware the recipient of the supply is entitled to receive a distribution of that equitable remuneration. | Particular attribution rule for input tax credits that arise on a creditable acquisition made by a copyright owner as a result of a remuneration notice given to a collecting society: | 5. The input tax credit to which you are entitled for a creditable acquisition that you make from a collecting society, upon whom you have to rely for information about the acquisition to attribute input tax credits, is attributable to the earlier of: (a) the tax period in which you become aware that any of the consideration has been provided; or, (b) the tax period in which you become aware that an invoice has been issued relating to the acquisition. | (a) the tax period in which you become aware that any of the consideration has been provided; or, (b) the tax period in which you become aware that an invoice has been issued relating to the acquisition. | However, if you account on a cash basis, then: (c) if, in a tax period, you become aware that you have provided all of the consideration for a creditable acquisition – the input tax credit for the acquisition is attributable to that tax period; or, (d) if, in a tax period, you become aware that you have provided part of the consideration – the input tax credit for the acquisition is attributable to that tax period, but only to the extent of the consideration that you are aware you have provided in that tax period, or, (e) if, in a tax period, you are not aware that you have provided any of the consideration, none of the input tax credit for the acquisition is attributable to that tax period. | (c) if, in a tax period, you become aware that you have provided all of the consideration for a creditable acquisition – the input tax credit for the acquisition is attributable to that tax period; or, (d) if, in a tax period, you become aware that you have provided part of the consideration – the input tax credit for the acquisition is attributable to that tax period, but only to the extent of the consideration that you are aware you have provided in that tax period, or, (e) if, in a tax period, you are not aware that you have provided any of the consideration, none of the input tax credit for the acquisition is attributable to that tax period. | 6. To avoid doubt, this Determination is not intended to override subsection 29-10(3), subsection 29-20(3), Division 57, Division 153 or Division 156 of the Act. | Definitions | 7. (1) The following expressions are defined for the purposes of this Determination: collecting society means a company limited by guarantee declared by the Attorney-General to be a collecting society in accordance with Part VA, Part VB, Division 2 of Part VII, or similar provisions of the Copyright Act 1968 . remuneration notice means the notice given in writing to a collecting society by a particular institution in accordance with Part VA, Part VB, Division 2 of Part VII and/ or similar provisions of the Copyright Act 1968 . the Act means the A New Tax System (Goods and Services Tax) Act 1999 . | collecting society means a company limited by guarantee declared by the Attorney-General to be a collecting society in accordance with Part VA, Part VB, Division 2 of Part VII, or similar provisions of the Copyright Act 1968 . remuneration notice means the notice given in writing to a collecting society by a particular institution in accordance with Part VA, Part VB, Division 2 of Part VII and/ or similar provisions of the Copyright Act 1968 . the Act means the A New Tax System (Goods and Services Tax) Act 1999 . | (2) Other expressions in this Determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PAR20001S8/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "GSTE 2013/1 (As Amended)", "Title": "Goods and Services Tax: Correcting GST Errors Determination 2013", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Correcting errors > 2013", "Date_of_Issue": "23 April 2013", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2017C00156 (originally issued as F2013L00754)", "Registration_Date": "1 March 2019 (originally issued on 9 May 2013)", "Body": "1. Name of Determination: This Determination is the Goods and Services Tax: Correcting GST Errors Determination 2013. | 3. Application: a. This Determination applies in working out a net amount for a tax period for which you give the Commissioner your GST return on or after the commencement date of the Determination. b. This Determination does not apply in working out a net amount for a tax period that started before 1 July 2012. a. This Determination applies in working out a net amount for a tax period for which you give the Commissioner your GST return on or after the commencement date of the Determination. b. This Determination does not apply in working out a net amount for a tax period that started before 1 July 2012. | 4. The object and purpose of this Determination: (1) This Determination specifies the circumstances in which you may, in working out your net amount for a tax period, correct errors that were made in working out your net amount for an earlier tax period. (2) Applying this Determination will minimise your compliance costs and any liability you may have for the general interest charge or to administrative penalties because you will not need to revise your GST return or request the Commissioner to amend your assessment, in those circumstances. (3) Applying this Determination will also minimise the Commissioner's administrative costs because it will result in reduced costs in processing revised GST returns or requests for amendments. (1) This Determination specifies the circumstances in which you may, in working out your net amount for a tax period, correct errors that were made in working out your net amount for an earlier tax period. (2) Applying this Determination will minimise your compliance costs and any liability you may have for the general interest charge or to administrative penalties because you will not need to revise your GST return or request the Commissioner to amend your assessment, in those circumstances. (3) Applying this Determination will also minimise the Commissioner's administrative costs because it will result in reduced costs in processing revised GST returns or requests for amendments. | 5A. You cannot correct an error by requesting an amendment for a later tax period: To avoid doubt, you cannot correct an error from an earlier tax period in a later tax period by requesting an amendment of your assessable amount for that later tax period. | 5. Circumstances where an error may be corrected: In working out your net amount for a tax period, you may correct an error made in working out your net amount for an earlier tax period: (a) if the error relates to an amount of GST, an input tax credit or any adjustments under the A New Tax System (Goods and Services Tax) Act 1999; and (b) if the earlier tax period started on or after 1 July 2012- you lodge the GST return for the later tax period within the period of review for the assessment of the net amount of the earlier tax period; and (c) if the earlier tax period started before 1 July 2012 and the error does not relate to an amount that: (i) ceased to be payable by you because of section 105-50 in Schedule 1 to the Taxation Administration Act 1953; or (ii) you are not entitled to because of section 105-55 in Schedule 1 to the Taxation Administration Act 1953; and (d) if at the time of lodging your GST return for the tax period, the error (i) does not relate to a matter that is specified as being subject to a compliance activity, and (ii) was not made in working out your net amount for an earlier tax period that is subject to a compliance activity; and (e) if you have not taken account of that error, to any extent, in working out your net amount for another tax period; and (f) if the error is a debit error, all of the conditions in Clause 6 of this Determination are satisfied. (a) if the error relates to an amount of GST, an input tax credit or any adjustments under the A New Tax System (Goods and Services Tax) Act 1999; and (b) if the earlier tax period started on or after 1 July 2012- you lodge the GST return for the later tax period within the period of review for the assessment of the net amount of the earlier tax period; and (c) if the earlier tax period started before 1 July 2012 and the error does not relate to an amount that: (i) ceased to be payable by you because of section 105-50 in Schedule 1 to the Taxation Administration Act 1953; or (ii) you are not entitled to because of section 105-55 in Schedule 1 to the Taxation Administration Act 1953; and (d) if at the time of lodging your GST return for the tax period, the error (i) does not relate to a matter that is specified as being subject to a compliance activity, and (ii) was not made in working out your net amount for an earlier tax period that is subject to a compliance activity; and (e) if you have not taken account of that error, to any extent, in working out your net amount for another tax period; and (f) if the error is a debit error, all of the conditions in Clause 6 of this Determination are satisfied. (i) ceased to be payable by you because of section 105-50 in Schedule 1 to the Taxation Administration Act 1953; or (ii) you are not entitled to because of section 105-55 in Schedule 1 to the Taxation Administration Act 1953; and (i) does not relate to a matter that is specified as being subject to a compliance activity, and (ii) was not made in working out your net amount for an earlier tax period that is subject to a compliance activity; and | 6. Additional conditions that apply to correcting a debit error: In working out your net amount for a tax period, a debit error made in working out your net amount for an earlier tax period, may only be corrected: (a) if the error was not a result of recklessness as to the operation of a GST law or intentional disregard of a GST law; and (b) if that error is corrected in a tax period that is within the debit error time limit that corresponds with your current GST turnover in the table below; and (c) to the extent that the net sum of the debit errors is within the debit error value limit that corresponds with your current GST turnover in the table below Current GST turnover Debit error time limit Debit error value limit Less than $20 million The error must be corrected in a GST return that is lodged within 18 months of the due date of the GST return for the tax period in which the error was made. Less than $10,000 $20 million to less than $100 million The error must be corrected in a GST return that is lodged within 12 months of the due date of the GST return for the tax period in which the error was made. Less than $20,000 $100 million to less than $500 million The error must be corrected in a GST return that is lodged within 12 months of the due date of the GST return for the tax period in which the error was made. Less than $40,000 $500 million to less than $1 billion The error must be corrected in a GST return that is lodged within 12 months of the due date of the GST return for the tax period in which the error was made. Less than $80,000 $1 billion and over The error must be corrected in a GST return that is lodged within 12 months of the due date of the GST return for the tax period in which the error was made. Less than $450,000 (a) if the error was not a result of recklessness as to the operation of a GST law or intentional disregard of a GST law; and (b) if that error is corrected in a tax period that is within the debit error time limit that corresponds with your current GST turnover in the table below; and (c) to the extent that the net sum of the debit errors is within the debit error value limit that corresponds with your current GST turnover in the table below | 7. Definitions: The following expressions are defined for the purposes of this Determination: compliance activity is an examination of your GST tax affairs and begins on the day the Commissioner tells you that an examination is to be made and ends on the day when one of the following occurs: (a) (a) the Commissioner gives a notice of assessment or amended assessment in relation to the tax period under examination; or (b) the Commissioner tells you that the examination has been finalised. A compliance activity includes matters related to reviews, audits, verification checks, record-keeping reviews/audits and other similar activities. credit error is an error you made in working out your net amount for an earlier tax period that would, if it was the only mistake made in the tax period, have resulted in your net amount or assessed net amount for that earlier tax period being overstated. debit error is an error you made in working out your net amount for an earlier tax period that would, if it was the only mistake made in the tax period, have resulted in your net amount or assessed net amount for that earlier tax period being understated. error is a mistake you made in working out your net amount for a tax period that would, if it was the only mistake made in the tax period, have resulted in your net amount or assessed net amount being overstated or understated. An error does not include an amount that the Commissioner need not refund to you under section 105-65 in Schedule 1 to the Taxation Administration Act 1953, unless the Commissioner exercises the discretion to give you a refund. net sum of the debit errors is the sum of one or more debit errors less the sum of any credit errors which you include in the net amount for the tax period in which you seek to correct the relevant debit error. compliance activity is an examination of your GST tax affairs and begins on the day the Commissioner tells you that an examination is to be made and ends on the day when one of the following occurs: (a) (a) the Commissioner gives a notice of assessment or amended assessment in relation to the tax period under examination; or (b) the Commissioner tells you that the examination has been finalised. A compliance activity includes matters related to reviews, audits, verification checks, record-keeping reviews/audits and other similar activities. credit error is an error you made in working out your net amount for an earlier tax period that would, if it was the only mistake made in the tax period, have resulted in your net amount or assessed net amount for that earlier tax period being overstated. debit error is an error you made in working out your net amount for an earlier tax period that would, if it was the only mistake made in the tax period, have resulted in your net amount or assessed net amount for that earlier tax period being understated. error is a mistake you made in working out your net amount for a tax period that would, if it was the only mistake made in the tax period, have resulted in your net amount or assessed net amount being overstated or understated. An error does not include an amount that the Commissioner need not refund to you under section 105-65 in Schedule 1 to the Taxation Administration Act 1953, unless the Commissioner exercises the discretion to give you a refund. net sum of the debit errors is the sum of one or more debit errors less the sum of any credit errors which you include in the net amount for the tax period in which you seek to correct the relevant debit error. (a) (a) the Commissioner gives a notice of assessment or amended assessment in relation to the tax period under examination; or (b) the Commissioner tells you that the examination has been finalised. Other expressions in this Determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 and the Taxation Administration Act 1953. Endnotes Notes to the Goods and Services Tax: Correcting GST Errors Determination 2013 Note 1: The Goods and Services Tax: Correcting GST Errors Determination 2013 (in force under subsection 17-20(1) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below . Legislative History Name Registration Commencement Application, saving and transitional provisions Goods and Services Tax: Correcting GST Errors Determination 2013 (F2013L00754) 9 May 2013 10 May 2013 c 2 Correcting GST Errors Amendment Determination 2017 (No.1) (F2017L00143) 22 February 2017 1 March 2017 c 2 c 3", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GSTE20131/00001", "Unmatched_Content": "ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted"}
{"Instrument_Reference": "SAM 2016/32", "Title": "Goods and Services Tax: Simplified Method to Apportion Input Tax Credits Determination (No. 32) 2016 for Caravan Park Operators", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Creditable purpose > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00193", "Registration_Date": "29 February 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) (Simplified Method to Apportion Input Tax Credits for Caravan Park Operators Who Input Tax Supplies of Long-term Accommodation) Determination 2001/1 (the previous determination) - F2005B01975, registered on 21 November 2005, is repealed on commencement of this determination. Determination (Who is covered by this determination) 4. A caravan park operator can use this simplified method to work out the extent to which a creditable acquisition is for a creditable purpose if: (a) it makes supplies of both long-term accommodation and short-term accommodation in the same premises; and (b) it has chosen under section 87-25 of the GST Act, that Division 87 does not apply to any supplies of commercial accommodation that it makes. (a) it makes supplies of both long-term accommodation and short-term accommodation in the same premises; and (b) it has chosen under section 87-25 of the GST Act, that Division 87 does not apply to any supplies of commercial accommodation that it makes. Which acquisitions the determination applies to 5. The simplified method provided by this determination applies to non-capital acquisitions that are partly creditable, that is, those acquisitions that relate to making input taxed supplies of long-term accommodation and other taxable supplies including short-term accommodation. 6. The simplified method provided by this determination does not apply to capital acquisitions or acquisitions that are not partly creditable. Method to apportion input tax credits 7. For a tax period, a caravan park owner may choose to work out their entitlement to input tax credits on acquisitions meeting the requirements of Clause 5, as follows: Step A identify the GST paid on non-capital acquisitions which would normally have to be apportioned Step B identify the total income from long-term accommodation and multiply it by the industry factor Step C A minus B equals the amount of input tax credits that can be claimed on non-capital acquisitions. Step A identify the GST paid on non-capital acquisitions which would normally have to be apportioned Step B identify the total income from long-term accommodation and multiply it by the industry factor Step C A minus B equals the amount of input tax credits that can be claimed on non-capital acquisitions. Definitions 7. The following expressions are defined for the purposes of this determination: industry factor means 1.75%. non-capital acquisitions means acquisitions of things that are not capital assets or improvements to capital assets. short-term accommodation means caravan park accommodation that is not long-term accommodation.", "Related_Explanatory_Statements": "SAM 2016/32 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) (Simplified Method to Apportion Input Tax Credits for Caravan Park Operators Who Input Tax Supplies of Long-term Accommodation) Determination 2001/1 - F2005B01975 - registered on 21 November 2005", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/SAM201632/00001", "Unmatched_Content": "8. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "CP 2001/1", "Title": "A New Tax System (Goods and Services Tax) (Simplified Method to Apportion Input Tax Credits for Caravan Park Operators Who Input Tax Supplies of Long-term Accommodation) Determination 2001/1", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Creditable purpose > 2001", "Date_of_Issue": "23 August 2001", "Signatory": "GEOFFREY MILLS Assistant Commissioner, Goods and Services Tax", "Registration_Number": "F2005B01975", "Registration_Date": "21 November 2005", "Body": "1.1 Name of Determination: This Determination is the A New Tax System (Goods and Services Tax) (Simplified Method to Apportion Input Tax Credits for Caravan Park Operators Who Input Tax Supplies of Long-term Accommodation) Determination 2001/1. | 1.2 Commencement: This Determination commences on 1 July 2001. | 1.3 Definitions: In this Determination: GST Act means the A New Tax System (Goods and Services Tax) Act 1999. Industry factor means 1.75% Non-capital acquisitions means acquisitions of things that are not capital assets or improvements to capital assets Short-term accommodation means caravan park accommodation that is not long-term accommodation. Other expressions in this Determination have the same meaning as in the GST Act. GST Act means the A New Tax System (Goods and Services Tax) Act 1999. Industry factor means 1.75% Non-capital acquisitions means acquisitions of things that are not capital assets or improvements to capital assets Short-term accommodation means caravan park accommodation that is not long-term accommodation. Other expressions in this Determination have the same meaning as in the GST Act. 1.4 Information about the simplified method to apportion input tax credits for caravan park operators who have chosen to input tax supplies of long-term accommodation Under subsection 11-30(5) of the GST Act, the Commissioner may determine in writing one or more ways in which to work out, for the purpose of subsection 11-30(3), the extent to which a creditable acquisition is for a creditable purpose. Section 87-25 of the GST Act operates so that a supplier of long-term accommodation in commercial residential premises (for example, a caravan park) may choose not to treat its supplies of long-term accommodation as taxable. If this choice is made, paragraph 40-35(1)(b) of the GST Act treats supplies of long-term accommodation as input taxed. Caravan park operators, who treat supplies of long-term accommodation as input taxed and who also make taxable supplies (such as short-term accommodation and shop sales), must apportion their inputs as they cannot claim input tax credits for acquisitions relating to the input taxed supplies. Where an acquisition (for example, a general overhead expense) is only partly creditable because it relates to making both taxable and input taxed supplies, the extent of creditable purpose must be calculated. GST Ruling GSTR 2000/15 provides a number of suggested apportionment methods. However, the methods in that Ruling may not always give a fair result for caravan park operators. As an alternative to the methods of apportionment in GSTR 2000/15, this simplified method to apportion input tax credits will assist those operators that input tax supplies of long-term accommodation. Part 2 Simplified method to apportion input tax credits Some terms in this determination are shown in bold italics when first used. They are explained in the Definitions section. | 2.1 Eligibility: A caravan park operator is eligible to use this simplified method to apportion input tax credits if: • it makes supplies of both long-term accommodation and short-term accommodation in the same premises; and • it has chosen under section 87-25 of the GST Act, that Division 87 does not apply to any supplies of commercial accommodation that it makes. • it makes supplies of both long-term accommodation and short-term accommodation in the same premises; and • it has chosen under section 87-25 of the GST Act, that Division 87 does not apply to any supplies of commercial accommodation that it makes. | 2.2 Scope of the simplified method: (1) What is covered by the simplified method The simplified method provided by this Determination applies to non-capital acquisitions that are partly creditable, that is, those acquisitions that relate to making supplies of long-term accommodation and other supplies including short-term accommodation. The simplified method provided by this Determination applies to non-capital acquisitions that are partly creditable, that is, those acquisitions that relate to making supplies of long-term accommodation and other supplies including short-term accommodation. (2) What is not covered by the simplified method The simplified method provided by this Determination does not apply to capital acquisitions or acquisitions that are not partly creditable. The simplified method provided by this Determination does not apply to capital acquisitions or acquisitions that are not partly creditable. | 2.3 Method to apportion input tax credits: For a tax period, input tax credits on acquisitions to which this Determination applies are apportioned under this Determination by ; • subtracting an amount equal to the income from long-term accommodation multiplied by the industry factor from • the amount of GST payable on the supply of those acquisitions. • subtracting an amount equal to the income from long-term accommodation multiplied by the industry factor from • the amount of GST payable on the supply of those acquisitions. The resultant amount is the extent to which input tax credits can be claimed in respect of the acquisitions for a creditable purpose.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/SAM20011A/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "FOREX 2017/1", "Title": "Goods and Services Tax: Foreign Currency Conversion Determination (No. 1) 2017", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Currency conversion > 2017", "Date_of_Issue": "21 June 2017", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00845", "Registration_Date": "30 June 2017", "Body": "2. This determination applies on and from 1 July 2017.: Repeal of previous determination 3. Goods and Services Tax Act Foreign Currency Conversion Determination (No. 30) 2016 (the previous determination) - F2016L00180, registered on 29 February 2016, is repealed on the commencement of this determination. Determination (Who is covered by this Determination) 4. This determination applies to an entity that works out the value of a taxable supply in Australian currency because an amount of the consideration for the supply is expressed in a foreign currency. Manner in which an amount of consideration for the supply is worked out 5. An entity (you) converts the amount of consideration expressed in a foreign currency using the following formula: (Amount expressed in a foreign currency) * (1 / your particular exchange rate on the conversion day) where, your particular exchange rate is the rate from a foreign exchange organisation, the RBA rate, or the agreed rate, whichever you have chosen; and conversion day is the date that the foreign currency is converted into Australian currency in accordance with Paragraph 7. (Amount expressed in a foreign currency) * (1 / your particular exchange rate on the conversion day) | 6. You must use your particular exchange rate consistently.: Definitions 7. The following expressions are defined for the purposes of this determination: agreed rate means a foreign exchange rate agreed to between a supplier and a recipient of a taxable supply. The agreed rate only applies for supplies made under the agreement and for the period of the agreement. conversion day is the date you use to convert foreign currency into Australian currency under this determination: (a) when you account for GST on a basis other than cash your conversion day is the earlier of : (i) the day on which any of the consideration is received for the supply (the receipt date); or (ii) the transaction date/the invoice date (whichever you have chosen); (b) when you account for GST on a cash basis, your conversion day is: (i) the transaction date; or (ii) the invoice date; or (iii) the day on which any of the consideration is received for the supply. (c) if you are a non-resident that is not a limited registration entity, and you are making inbound intangible consumer supplies, your conversion day is: (i) a day specified in either paragraphs (a) or (b) of this definition for any types of supplies that you make (including inbound intangible consumer supplies); or (ii) for your inbound intangible consumer supplies only, the final day of the relevant tax period in which GST is payable (in which case, the conversion day for your other types of supplies is the day specified in either paragraphs (a) or (b) of this definition). (d) if you are a non-resident that is a limited registration entity, your conversion day is: (i) a day specified in either paragraphs (a) or (b) of this definition; or (ii) the final day of the relevant tax period in which GST is payable on your supplies. exchange rate means the unit of foreign currency per Australian dollar. foreign currency means a currency other than Australian currency. foreign exchange organisation means an organisation that provides exchange rates publicly. RBA business day means a day that the head office of the Reserve Bank of Australia is open for business. RBA rate means the foreign exchange rate calculated by the Reserve Bank of Australia. When you work out the consideration on a conversion day: (a) that is an RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA as the 4:00pm Australian Eastern time rate on that RBA business day or previous RBA business day, and (b) that is not an RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA as the 4:00pm Australian Eastern time rate of the previous RBA business day. Reserve Bank of Australia means the body corporate continued in existence under the Reserve Bank Act 1959. transaction date means the date you use for foreign currency conversion in your accounting system under the relevant Accounting Standard. (a) when you account for GST on a basis other than cash your conversion day is the earlier of : (i) the day on which any of the consideration is received for the supply (the receipt date); or (ii) the transaction date/the invoice date (whichever you have chosen); (b) when you account for GST on a cash basis, your conversion day is: (i) the transaction date; or (ii) the invoice date; or (iii) the day on which any of the consideration is received for the supply. (c) if you are a non-resident that is not a limited registration entity, and you are making inbound intangible consumer supplies, your conversion day is: (i) a day specified in either paragraphs (a) or (b) of this definition for any types of supplies that you make (including inbound intangible consumer supplies); or (ii) for your inbound intangible consumer supplies only, the final day of the relevant tax period in which GST is payable (in which case, the conversion day for your other types of supplies is the day specified in either paragraphs (a) or (b) of this definition). (d) if you are a non-resident that is a limited registration entity, your conversion day is: (i) a day specified in either paragraphs (a) or (b) of this definition; or (ii) the final day of the relevant tax period in which GST is payable on your supplies. (i) the day on which any of the consideration is received for the supply (the receipt date); or (ii) the transaction date/the invoice date (whichever you have chosen); (i) the transaction date; or (ii) the invoice date; or (iii) the day on which any of the consideration is received for the supply. (i) a day specified in either paragraphs (a) or (b) of this definition for any types of supplies that you make (including inbound intangible consumer supplies); or (ii) for your inbound intangible consumer supplies only, the final day of the relevant tax period in which GST is payable (in which case, the conversion day for your other types of supplies is the day specified in either paragraphs (a) or (b) of this definition). (i) a day specified in either paragraphs (a) or (b) of this definition; or (ii) the final day of the relevant tax period in which GST is payable on your supplies. (a) that is an RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA as the 4:00pm Australian Eastern time rate on that RBA business day or previous RBA business day, and (b) that is not an RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA as the 4:00pm Australian Eastern time rate of the previous RBA business day.", "Related_Explanatory_Statements": "FOREX 2017/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals Goods and Services Tax Act Foreign Currency Conversion Determination (No. 30) 2016 (F2016L00180) , registered on 13 January 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/FOREX20171/00001", "Unmatched_Content": "8. All other expressions in this Determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "FOREX 2016/30", "Title": "Goods and Services Tax: Foreign Currency Conversion Determination (No. 30) 2016", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Currency conversion > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00180", "Registration_Date": "29 February 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act Foreign Exchange Conversion Determination (No. 1) 2001 (the pervious determination) - F2006B00096, registered on 13 January 2006, is repealed on the commencement of this determination. Determination (Who is covered by this determination) 4. This determination applies to an entity that works out the value of a taxable supply in Australian currency because an amount of the consideration for the supply is expressed in a foreign currency. Manner in which an amount of consideration for the supply is worked out 5. You convert the amount of consideration expressed in a foreign currency using the following formula: (Amount expressed in a foreign currency) * (1 / your particular exchange rate on the conversion day) where, your particular exchange rate is the rate from a foreign exchange organisation, the RBA rate, or the agreed rate, whichever you have chosen; and conversion day is the date that the foreign currency is converted into Australian currency in accordance with Clause 7. (Amount expressed in a foreign currency) * (1 / your particular exchange rate on the conversion day) | 6. You must use your particular exchange rate consistently.: Definitions 7. The following expressions are defined for the purposes of this determination: agreed rate means a foreign exchange rate agreed to between a supplier and a recipient of a taxable supply. The agreed rate only applies for supplies made under the agreement and for the period of the agreement. conversion day is the date you use to convert foreign currency into Australian currency under this determination: (a) when you account for GST on a basis other than cash your conversion day is: (i) the day on which any of the consideration is received for the supply (the receipt date); or (ii) the transaction date/the invoice date (whichever you have chosen); whichever comes first. (b) when you account for GST on a cash basis, your conversion day is: (i) the transaction date; (ii) the invoice date; or (iii) the day on which any of the consideration is received for the supply. exchange rate means the unit of foreign currency per Australian dollar. foreign currency means a currency other than Australian currency. foreign exchange organisation means an organisation that provides exchange rates publicly. RBA business day means a day that the head office of the Reserve Bank of Australia is open for business. RBA rate means the foreign exchange rate calculated by the Reserve Bank of Australia. When you work out the consideration on a conversion day: (a) that is an RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA as the 4:00pm Australian Eastern time rate on that RBA business day or previous RBA business day, and (b) that is not an RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA as the 4:00pm Australian Eastern time rate of the previous RBA business day. Reserve Bank of Australia means the body corporate continued in existence under the Reserve Bank Act 1959. transaction date means the date you use for foreign currency conversion in your accounting system under the relevant Accounting Standard. (a) when you account for GST on a basis other than cash your conversion day is: (i) the day on which any of the consideration is received for the supply (the receipt date); or (ii) the transaction date/the invoice date (whichever you have chosen); whichever comes first. (b) when you account for GST on a cash basis, your conversion day is: (i) the transaction date; (ii) the invoice date; or (iii) the day on which any of the consideration is received for the supply. (i) the day on which any of the consideration is received for the supply (the receipt date); or (ii) the transaction date/the invoice date (whichever you have chosen); (i) the transaction date; (ii) the invoice date; or (iii) the day on which any of the consideration is received for the supply. (a) that is an RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA as the 4:00pm Australian Eastern time rate on that RBA business day or previous RBA business day, and (b) that is not an RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA as the 4:00pm Australian Eastern time rate of the previous RBA business day.", "Related_Explanatory_Statements": "FOREX 2016/30 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act Foreign Exchange Conversion Determination (No. 1) 2001 (F2006B00096) , registered on 13 January 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/FOREX201630/00001", "Unmatched_Content": "8. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "FOREX 2001/1", "Title": "A New Tax System (Goods and Services Tax) Act Foreign Exchange Conversion Determination (No. 1) 2001 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Currency conversion > 2001", "Date_of_Issue": "2 February 2001", "Signatory": "Peter Chochula Senior Tax Counsel Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2006B00096", "Registration_Date": "13 January 2006", "Body": "5. You must use your particular exchange rate consistently.: Definitions 6.(1). The following expressions are defined for the purposes of this determination: RBA rate means the foreign exchange rate calculated by the Reserve Bank of Australia (RBA) when the entity works out the consideration on a conversion day: (a) that is an RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA as the 4:00pm Australian Eastern time rate on that RBA business day or previous RBA business day, and (b) that is not an RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA as the 4:00pm Australian Eastern time rate of the previous RBA business day. conversion day is the date you use to convert foreign currency into Australian currency for GST purposes: (a) when you account for GST on a basis other than cash your conversion day is: (i) the day on which any of the consideration is received for the supply (the receipt date); or (ii) the transaction date/the invoice date (whichever you have chosen); whichever comes first; or (b) when you account for GST on a cash basis , your conversion day is: (i) the transaction date; (ii) the invoice date; or (iii) the day on which any of the consideration is received for the supply. agreed rate means a foreign exchange rate agreed to between a supplier and a recipient of a taxable supply. The agreed rate only applies for supplies made under the agreement and for the period of the agreement. exchange rate means the unit of foreign currency per Australian dollar. RBA business day means a day that the head office of the Reserve Bank is open for business. Reserve Bank means the body corporate continued in existence under the Reserve Bank Act 1959 . RBA rate means the foreign exchange rate calculated by the Reserve Bank of Australia (RBA) when the entity works out the consideration on a conversion day: (a) that is an RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA as the 4:00pm Australian Eastern time rate on that RBA business day or previous RBA business day, and (b) that is not an RBA business day, then the RBA rate is the unit of foreign currency per $A calculated by the RBA as the 4:00pm Australian Eastern time rate of the previous RBA business day. conversion day is the date you use to convert foreign currency into Australian currency for GST purposes: (a) when you account for GST on a basis other than cash your conversion day is: (i) the day on which any of the consideration is received for the supply (the receipt date); or (ii) the transaction date/the invoice date (whichever you have chosen); whichever comes first; or (b) when you account for GST on a cash basis , your conversion day is: (i) the transaction date; (ii) the invoice date; or (iii) the day on which any of the consideration is received for the supply. agreed rate means a foreign exchange rate agreed to between a supplier and a recipient of a taxable supply. The agreed rate only applies for supplies made under the agreement and for the period of the agreement. exchange rate means the unit of foreign currency per Australian dollar. RBA business day means a day that the head office of the Reserve Bank is open for business. Reserve Bank means the body corporate continued in existence under the Reserve Bank Act 1959 . (i) the day on which any of the consideration is received for the supply (the receipt date); or (ii) the transaction date/the invoice date (whichever you have chosen); whichever comes first; or (i) the transaction date; (ii) the invoice date; or (iii) the day on which any of the consideration is received for the supply. (2) Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 .", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/FOREX20011/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Act Foreign Exchange Conversion Determination (No. 1) 2001 . | Commencement: 2. This determination commences on and from 1 July 2000. However, to the extent that this determination is inconsistent with Draft Goods and Services Tax Ruling GSTR 2000/D15, the Draft Ruling applies up until the date of issue of this determination. | Application of determination: 3. This determination applies to an entity that works out the value in Australian currency where the consideration for a taxable supply is expressed in a currency other than Australian currency. | Manner in which the value or an amount of consideration for the supply is worked out: • your particular exchange rate is the rate from the foreign exchange organisation, the RBA rate, or the rate from your agreement, whichever is applicable; and • the conversion day is the date that the foreign currency is converted into Australian currency for GST purposes."}
{"Instrument_Reference": "FUND 2016/31", "Title": "Goods and Services Tax: Frequency of Fund-raising Events Determination (No. 31) 2016", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Fund-raising events > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00192", "Registration_Date": "29 February 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Frequency of Fund-raising Events Determination (No. 1) 2001 (the pervious determination) - F2005B01993, registered on 21 November 2005, is repealed on the commencement of this determination. Determination (Who is covered by the determination) 4. The determination applies to an endorsed charity, a gift-deductible entity or government school that conducts a fund-raising event, records the event as input taxed, and chooses to have all supplies made in connection with the event treated as input taxed under section 40-160 of the GST Act. Frequency of fund-raising events 5. The frequency of fund-raising events that may be held without forming any part of a series or regular run of like or similar events for the purposes of subsection 40-165(1) of the GST Act is fifteen fund-raising events in any financial year. Definitions 6. The following expression is defined for the purposes of this determination: financial year means the 12 month period ending on the date the entity balances its accounts.", "Related_Explanatory_Statements": "FUND 2016/31 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Frequency of Fund-raising Events Determination (No. 1) 2001 (F2005B01993) , registered on 21 November 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/FU201631/00001", "Unmatched_Content": "7. Other expressions in this determination have the same meaning as in GST Act."}
{"Instrument_Reference": "FUND 2001/1", "Title": "the A New Tax System (Goods and Services Tax) Frequency of Fund-raising Events Determination (No. 1) 2001", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Fund-raising events > 2001", "Date_of_Issue": "10 August 2001", "Signatory": "Tracey Nicholson Assistant Commissioner Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "", "Registration_Date": "", "Body": "Citation | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Frequency of Fund-raising Events Determination (No. 1) 2001. | Commencement | 2. This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | Frequency of fund-raising events | 3. The frequency set out in the following paragraph is the frequency with which fund-raising events may be held without forming any part of a series or regular run of like or similar events for the purposes of subsection 40-165(1): (a) Fifteen fund-raising events in any financial year. | (a) Fifteen fund-raising events in any financial year. | Definitions | 4. The following expression is defined for the purposes of this determination: financial year means the 12 month period ending on the date the entity balances its accounts. | financial year means the 12 month period ending on the date the entity balances its accounts. | 5. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/FU20011/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "FUND 2000/1", "Title": "the A New Tax System (Goods and Services Tax) Frequency of Fund-raising Events Determination (No. 1) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Fund-raising events > 2000", "Date_of_Issue": "28 August 2000", "Signatory": "Tracey Mellick Assistant Commissioner GST Law and Interpretation Delegate of the Commissioner", "Registration_Number": "F2005B01993", "Registration_Date": "21 November 2005", "Body": "Citation | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Frequency of Fund-raising Events Determination (No. 1) 2000. | Frequency of fund-raising events | 2. The frequency set out in the following paragraph is the frequency with which fund-raising events may be held without forming any part of a series or regular run of like or similar events for the purposes of subsection 40-165(1): (a) Fifteen fund-raising events in any income year. | (a) Fifteen fund-raising events in any income year. | Definitions | 3.(1) The following expression is defined for the purposes of this determination: The Act means the A New Tax System (Goods and Services Tax) Act 1999 . | The Act means the A New Tax System (Goods and Services Tax) Act 1999 . | (2) Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/FUND200001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "FUND 2000/1W", "Title": "", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Fund-raising events > 2000", "Date_of_Issue": "10 August 2001", "Signatory": "Tracey Nicholson Assistant Commissioner Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "", "Registration_Date": "", "Body": "", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/FUND20001W/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "MSV 2015/53", "Title": "Goods and Services Tax: Margin Scheme Valuation Requirements Determination MSV (No. 53) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Margin scheme valuation > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01584", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: This determination is the Goods and Services Tax: Margin Scheme Valuation Requirements Determination MSV (No. 53) 2015. | 2. Commencement: This determination commences on the day after registration. | 3. Commencement: A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/2 - F2005L01808 , registered on 29/06/2005 is repealed on the commencement of this determination. | 4. Application: This determination extends the availability of Method 2 - Value as determined using costs of completion method ('the costs of completion method') in the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination (No.2) 2000 to the calculation of GST on supplies made after 1 July 2005 under contracts entered into before 1 July 2005. | 5. Determination: A valuation complies with the requirements for making valuations for the purposes of Division 75 of the GST Act if the valuation is made: (a) in accordance with the costs of completion method; and (b) for the purposes of calculating GST on a supply made under a contract entered into before 1 July 2005, if the supplier could have used the costs of completion method under the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination (No.2) 2000 but for the supply being made after 1 July 2005. (a) in accordance with the costs of completion method; and (b) for the purposes of calculating GST on a supply made under a contract entered into before 1 July 2005, if the supplier could have used the costs of completion method under the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination (No.2) 2000 but for the supply being made after 1 July 2005. | 6. Definitions: Expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "MSV 2015/53 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/MSV201553/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "MSV 2009/1", "Title": "the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2009/1 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Margin scheme valuation > 2009", "Date_of_Issue": "14 October 2009", "Signatory": "Signed by Shane Reardon Shane Reardon Deputy Commissioner of Taxation", "Registration_Number": "F2009L03954", "Registration_Date": "20 October 2009", "Body": "2. This determination commences on 1 March 2010.: Application of this Determination 3. This determination specifies the requirements for making valuations for the purposes of applying the margin scheme in Division 75. The requirements apply to valuations for taxable supplies of real property made on or after 1 March 2010. 4. This determination also specifies requirements for making valuations obtained by the Commissioner for the purposes of applying the margin scheme in specified circumstances. The requirements apply to valuations for taxable supplies of real property made before, and on or after, 1 March 2010. 5. The A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination (No.1) 2000 (F2006B01549), the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination (No.2) 2000 (F2006B01564), the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/1 (F2005L00726) continue to apply to taxable supplies of real property made before 1 December 2005, but do not apply to supplies made on or after 1 December 2005. 6. The A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/2 (F2005L01808) continues to apply to taxable supplies of real property made after 1 July 2005 under contracts entered into before 1 July 2005. 7. The A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/3 (F2005L02565) continues to apply to taxable supplies of real property made on or after 1 December 2005, but does not apply to supplies made on or after 1 March 2010. What is the freehold interest in land, stratum unit or long-term lease that you value? 8. If the real property that you supply by selling a freehold interest in land or selling a stratum unit or granting or selling a long-term lease is the same interest, unit or lease that existed at the valuation date, the valuation must be of that interest, unit or lease. 9. If the real property that you supply is not the same interest, unit or lease that existed at the valuation date, but was derived from an interest, unit or lease that was in existence at that date, the valuation must be made as follows: (1) a valuation of the interest, unit or lease in existence at the valuation date must be made; and (2) the valuation of that interest, unit or lease must be apportioned on a fair and reasonable basis, to ascertain the part of the valuation that relates to the interest, unit or lease that you supply. (1) a valuation of the interest, unit or lease in existence at the valuation date must be made; and (2) the valuation of that interest, unit or lease must be apportioned on a fair and reasonable basis, to ascertain the part of the valuation that relates to the interest, unit or lease that you supply. Mixed supplies 10. If you make a supply of an interest, unit or lease that has separately identifiable taxable and non-taxable (that is, GST-free or input taxed) parts, the valuation of that 'mixed supply' must be made as follows: (1) a valuation of the entire interest, unit or lease in existence at the valuation date must be made; and (2) the valuation of that interest, unit or lease must be apportioned on a fair and reasonable basis, to ascertain the part of the valuation that relates to that part of the interest, unit or lease that you supply under the margin scheme (that is, the taxable part of the supply). (1) a valuation of the entire interest, unit or lease in existence at the valuation date must be made; and (2) the valuation of that interest, unit or lease must be apportioned on a fair and reasonable basis, to ascertain the part of the valuation that relates to that part of the interest, unit or lease that you supply under the margin scheme (that is, the taxable part of the supply). The requirements for making valuations as determined by the Commissioner for the purposes of Division 75 11. A valuation of the interest, unit or lease made in accordance with the requirements set out by the Commissioner in this determination is an approved valuation of that interest, unit or lease. 12. The Commissioner has determined the following requirements for making valuations for the purposes of Division 75. Method 1: valuation by a [*] professional valuer 13. For a valuation by a valuer to be an approved valuation for the purposes of Division 75 that valuation must be made in accordance with the following requirements: (1) the valuer must be a [*] professional valuer ; (2) the valuation must be in writing; (3) the valuation must determine the market value of the interest, unit or lease at the valuation date; (4) the valuation must be made in a manner that is not contrary to the professional standards recognised in Australia for the making of real property valuations; (5) the valuation must include a signed certificate which specifies: (a) a full description of the property being valued; (b) the applicable valuation date; (c) the date the valuer provides the valuation to the supplier; (d) the market value of the property at the valuation date; (e) the valuation approach and the valuation calculation; and (f) the name and qualifications of the valuer; (6) if the interest, unit or lease has been supplied by the Commonwealth, a State or a Territory; and (a) the supplier has held the interest, unit or lease since before 1 July 2000; (b) there were no improvements on the land or premises in question as at 1 July 2000; and (c) there are improvements on the land or premises in question on the day on which the taxable supply takes place, the valuation must be made as if no improvements had been made at the date of the taxable supply; and (7) the valuation must be made by the time specified in clauses 21 to 23 below. (1) the valuer must be a [*] professional valuer ; (2) the valuation must be in writing; (3) the valuation must determine the market value of the interest, unit or lease at the valuation date; (4) the valuation must be made in a manner that is not contrary to the professional standards recognised in Australia for the making of real property valuations; (5) the valuation must include a signed certificate which specifies: (a) a full description of the property being valued; (b) the applicable valuation date; (c) the date the valuer provides the valuation to the supplier; (d) the market value of the property at the valuation date; (e) the valuation approach and the valuation calculation; and (f) the name and qualifications of the valuer; (6) if the interest, unit or lease has been supplied by the Commonwealth, a State or a Territory; and (a) the supplier has held the interest, unit or lease since before 1 July 2000; (b) there were no improvements on the land or premises in question as at 1 July 2000; and (c) there are improvements on the land or premises in question on the day on which the taxable supply takes place, the valuation must be made as if no improvements had been made at the date of the taxable supply; and (7) the valuation must be made by the time specified in clauses 21 to 23 below. (a) a full description of the property being valued; (b) the applicable valuation date; (c) the date the valuer provides the valuation to the supplier; (d) the market value of the property at the valuation date; (e) the valuation approach and the valuation calculation; and (f) the name and qualifications of the valuer; (a) the supplier has held the interest, unit or lease since before 1 July 2000; (b) there were no improvements on the land or premises in question as at 1 July 2000; and (c) there are improvements on the land or premises in question on the day on which the taxable supply takes place, Method 2: valuation based on the consideration received by the supplier under the contract of sale 14. For a valuation based on the sale contract price to be an approved valuation for the purposes of Division 75, that valuation must be made in accordance with the following requirements: (1) the valuation must be made by adopting as the valuation the consideration received under the contract for the sale of the real property that has been executed or exchanged before the valuation date; (2) the parties to the contract must be dealing at arm's length; and (3) the valuation must be made by the time specified in clauses 21 to 23 below. (1) the valuation must be made by adopting as the valuation the consideration received under the contract for the sale of the real property that has been executed or exchanged before the valuation date; (2) the parties to the contract must be dealing at arm's length; and (3) the valuation must be made by the time specified in clauses 21 to 23 below. 15. Method 2 is not available if: (1) the interest, unit or lease has been supplied by the Commonwealth, a State or a Territory; (2) the supplier has held the interest, unit or lease since before 1 July 2000; (3) there were no improvements on the land or premises in question as at 1 July 2000; and (4) there are improvements on the land or premises in question on the day on which the taxable supply takes place. (1) the interest, unit or lease has been supplied by the Commonwealth, a State or a Territory; (2) the supplier has held the interest, unit or lease since before 1 July 2000; (3) there were no improvements on the land or premises in question as at 1 July 2000; and (4) there are improvements on the land or premises in question on the day on which the taxable supply takes place. Method 3: State Government or Territory Government department valuation 16. For a valuation based on a valuation made by or on behalf of a State Government or a Territory Government to be an approved valuation for the purposes of Division 75, that valuation must be made in accordance with the following requirements: (1) the valuation must be made by adopting as the valuation the most recent valuation of the interest, unit or lease made before the valuation date by or on behalf of a State Government or a Territory Government department for rating or land tax purposes; and (2) the valuation must be made by the time specified in clauses 21 to 23 below. (1) the valuation must be made by adopting as the valuation the most recent valuation of the interest, unit or lease made before the valuation date by or on behalf of a State Government or a Territory Government department for rating or land tax purposes; and (2) the valuation must be made by the time specified in clauses 21 to 23 below. Method 4: valuation obtained by the Commissioner in certain circumstances 17. Method 4 is only applicable if all of the following circumstances apply: (1) for the purposes of calculating the margin under subsection 75-10(3), a valuation has not been produced to the Commissioner or the valuation produced is not an approved valuation; (2) the Commissioner has provided a notification in writing to the supplier that a valuation or an approved valuation has not been produced (incorporating, where applicable, the reasons for not accepting the valuation produced as an approved valuation) and advised that the supplier must produce an approved valuation to the Commissioner within 8 weeks; (3) the supplier does not produce an approved valuation to the Commissioner within the 8 weeks or any extended time which the Commissioner may for good reason allow; (4) the margin, in the absence of an approved valuation being produced by the supplier, would be calculated under subsection 75-10(2); (5) the margin, if calculated under subsection 75-10(2), would result in GST payable on value added to the real property prior to the commencement of, or entry into, the GST system; and (6) the margin, if calculated using a valuation obtained by the Commissioner, would be less than the margin calculated under subsection 75-10(2). (1) for the purposes of calculating the margin under subsection 75-10(3), a valuation has not been produced to the Commissioner or the valuation produced is not an approved valuation; (2) the Commissioner has provided a notification in writing to the supplier that a valuation or an approved valuation has not been produced (incorporating, where applicable, the reasons for not accepting the valuation produced as an approved valuation) and advised that the supplier must produce an approved valuation to the Commissioner within 8 weeks; (3) the supplier does not produce an approved valuation to the Commissioner within the 8 weeks or any extended time which the Commissioner may for good reason allow; (4) the margin, in the absence of an approved valuation being produced by the supplier, would be calculated under subsection 75-10(2); (5) the margin, if calculated under subsection 75-10(2), would result in GST payable on value added to the real property prior to the commencement of, or entry into, the GST system; and (6) the margin, if calculated using a valuation obtained by the Commissioner, would be less than the margin calculated under subsection 75-10(2). 18. For taxable supplies of real property made on or after 1 March 2010, any one of the following valuations, if obtained by the Commissioner, is an approved valuation for the purposes of subsection 75-10(3): (1) a valuation by a valuer which meets the requirements set out in subclauses 13(1) to (6) under method 1 other than the requirement in subclause 13(5)(c); (2) a valuation based on the consideration received by the supplier under a contract of sale which meets the requirements set out in subclauses 14(1) and (2); and where clause 15 does not apply; or (3) a valuation based on a valuation made by or on behalf of a State Government or a Territory Government which meets the requirements set out in subclause 16(1). (1) a valuation by a valuer which meets the requirements set out in subclauses 13(1) to (6) under method 1 other than the requirement in subclause 13(5)(c); (2) a valuation based on the consideration received by the supplier under a contract of sale which meets the requirements set out in subclauses 14(1) and (2); and where clause 15 does not apply; or (3) a valuation based on a valuation made by or on behalf of a State Government or a Territory Government which meets the requirements set out in subclause 16(1). 19. For taxable supplies of real property made before 1 March 2010, a valuation, if obtained by the Commissioner, is an approved valuation for the purposes of subsection 75-10(3) if the valuation is: (1) based on one of the same valuation methods available to the taxpayer under the margin scheme valuation requirements determination in force when the supply was made; and (2) made in accordance with the requirements determined in the margin scheme valuation requirements determination in force when the supply was made (other than the requirements as to when the valuation must be made and the date the valuation was provided to the supplier). (1) based on one of the same valuation methods available to the taxpayer under the margin scheme valuation requirements determination in force when the supply was made; and (2) made in accordance with the requirements determined in the margin scheme valuation requirements determination in force when the supply was made (other than the requirements as to when the valuation must be made and the date the valuation was provided to the supplier). 20. A copy of any approved valuation obtained by the Commissioner and used to calculate the margin is to be provided to the supplier. When must the valuation under methods 1 to 3 be made? 21. The valuation under methods 1 to 3 must be made by the due date for lodgement of the Business Activity Statement for the tax period to which the GST payable on the taxable supply of the real property is attributable. 22. However, if the Commissioner has allowed a further period under paragraph 75-5(1A)(b) of the GST Act for the supplier and recipient to agree in writing that the margin scheme is to apply in working out the GST on the supply, the valuation must be made by the later of: (1) 8 weeks from the end of the further period that the Commissioner has allowed under paragraph 75-5(1A)(b); or (2) 8 weeks from the date of the Commissioner's decision to extend the further period under paragraph 75-5(1A)(b). (1) 8 weeks from the end of the further period that the Commissioner has allowed under paragraph 75-5(1A)(b); or (2) 8 weeks from the date of the Commissioner's decision to extend the further period under paragraph 75-5(1A)(b). 23. If the valuation is not made within the time periods specified in clauses 21 and 22, the Commissioner may for good reason allow an additional period within which a valuation may be made. Dictionary 24. Professional valuer means: (1) a person registered or licensed to carry out real property valuations under a Commonwealth, a State or a Territory law; or (2) a person who carries on a business as a valuer in a State or a Territory where that person is not required to be licensed or registered to carry on a business as a valuer; or (3) a person who is: (a) a member of the Australian Property Institute and accredited as a Certified Practicing Valuer; or (b) a member of the Royal Institution of Chartered Surveyors and accredited as a Chartered Valuation Surveyor; or (c) a member of the Australian Valuers Institute and accredited as a Certified Practicing Valuer. (1) a person registered or licensed to carry out real property valuations under a Commonwealth, a State or a Territory law; or (2) a person who carries on a business as a valuer in a State or a Territory where that person is not required to be licensed or registered to carry on a business as a valuer; or (3) a person who is: (a) a member of the Australian Property Institute and accredited as a Certified Practicing Valuer; or (b) a member of the Royal Institution of Chartered Surveyors and accredited as a Chartered Valuation Surveyor; or (c) a member of the Australian Valuers Institute and accredited as a Certified Practicing Valuer. (a) a member of the Australian Property Institute and accredited as a Certified Practicing Valuer; or (b) a member of the Royal Institution of Chartered Surveyors and accredited as a Chartered Valuation Surveyor; or (c) a member of the Australian Valuers Institute and accredited as a Certified Practicing Valuer.", "Related_Explanatory_Statements": "[*] | MSV 2009/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/MSV20091/00001", "Unmatched_Content": "25. Other expressions in this determination have the same meaning as in the GST Act. | [*] Defined term, see the Dictionary, at clause 24."}
{"Instrument_Reference": "MSV 2005/1", "Title": "the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/1 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Margin scheme valuation > 2005", "Date_of_Issue": "11 March 2005", "Signatory": "Bruce William Quigley Deputy Chief Tax Counsel and Delegate of the Commissioner", "Registration_Number": "F2005L00726", "Registration_Date": "17 March 2005", "Body": "2. This Determination commences on 16 March 2005.: Additional valuation method 3. This Determination specifies an additional valuation method for the purposes of paragraph 75-10(3)(b) of the GST Act. 4. The A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination (No.1) 2000 and the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination (No.2) 2000 are not altered or withdrawn by this Determination and continue in force. 5. A valuation complies with the requirements for making valuations for the purposes of Division 75 of the GST Act if it is made in accordance with the following method: Method 6. A valuation of the market value of the interest, unit or lease at the valuation date determined in writing by a professional valuer. 7. However, if: (a) the supplier is the Commonwealth, a State or a Territory; and (b) the supplier has held the interest, unit or lease since before 1 July 2000; and (c) there were no improvements on the land in question as at 1 July 2000; and (d) there are improvements on the land in question on the day on which the taxable supply takes place, then the valuation must be the market value of the land determined in writing by a professional valuer as if there are no improvements on the land or premises on that day. (a) the supplier is the Commonwealth, a State or a Territory; and (b) the supplier has held the interest, unit or lease since before 1 July 2000; and (c) there were no improvements on the land in question as at 1 July 2000; and (d) there are improvements on the land in question on the day on which the taxable supply takes place, then the valuation must be the market value of the land determined in writing by a professional valuer as if there are no improvements on the land or premises on that day. Application 8. This Determination applies in respect of valuations made for the purposes of applying the margin scheme in working out the amount of GST on supplies made on or after 17 March 2005. Definitions Professional valuer is defined for the purposes of this Determination to mean: (a) a person registered or licensed to carry out property valuations under a Commonwealth, State or Territory law; or (b) a person who carries on business as a valuer in a State or Territory where that person is not required to be licensed or registered to carry on a business as a valuer; or (c) a person who is a member of the Australian Property Institute and is accredited as a Certified Practising Valuer. (a) a person registered or licensed to carry out property valuations under a Commonwealth, State or Territory law; or (b) a person who carries on business as a valuer in a State or Territory where that person is not required to be licensed or registered to carry on a business as a valuer; or (c) a person who is a member of the Australian Property Institute and is accredited as a Certified Practising Valuer. Other expressions in this Determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "MSV 2005/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/MSV20051/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "MSV 2005/2", "Title": "the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/2", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Margin scheme valuation > 2005", "Date_of_Issue": "27 June 2005", "Signatory": "Neil Edward Mann Deputy Commissioner and Delegate of the Commissioner", "Registration_Number": "F2005L01808", "Registration_Date": "29 June 2005", "Body": "2. This determination commences on 1 July 2005.: Extension of costs of completion method - pre 1 July 2005 contracts 3. This determination extends the availability of Method 2 - Value as determined using costs of completion method ('the costs of completion method') in the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination (No.2) 2000 to the calculation of GST on supplies made after 1 July 2005 under contracts entered into before 1 July 2005. 4. A valuation therefore complies with the requirements for making valuations for the purposes of Division 75 of the GST Act if the valuation is made: (a) in accordance with the costs of completion method; and (b) for the purposes of calculating GST on a supply made under a contract entered into before 1 July 2005, if the supplier could have used the costs of completion method under the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination (No.2) 2000 but for the supply being made after 1 July 2005. (a) in accordance with the costs of completion method; and (b) for the purposes of calculating GST on a supply made under a contract entered into before 1 July 2005, if the supplier could have used the costs of completion method under the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination (No.2) 2000 but for the supply being made after 1 July 2005.", "Related_Explanatory_Statements": "MSV 2005/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/MSV20052/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "MSV 2005/3", "Title": "the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/3", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Margin scheme valuation > 2005", "Date_of_Issue": "7 September 2005", "Signatory": "Signed by Neil Mann Neil Edward Mann Deputy Commissioner and Delegate of the Commissioner", "Registration_Number": "F2005L02565", "Registration_Date": "9 September 2005", "Body": "2. This determination commences on 1 December 2005.: Application of this Determination 3. This determination specifies the requirements for making valuations for calculating the margin for taxable supplies of real property made on or after 1 December 2005 for the purposes of Division 75 of the GST Act. 4. The A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination (No.1) 2000, the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination (No.2) 2000 and the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/1 continue to apply for supplies made before 1 December 2005, but do not apply to supplies made on or after 1 December 2005. The A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2 continues to apply in the circumstances specified in that determination. What is the freehold interest, stratum unit or long-term lease that you value? 5. If the real property supplied is the same interest, unit or lease that existed at the valuation date, the valuation must be of that interest, unit or lease. 6. If the real property that is supplied is not the same interest, unit or lease that existed at the valuation date, but was derived from an interest, unit or lease that was in existence at that date, the valuation must be made as follows: (a) a valuation of the interest, unit or lease in existence at the valuation date must be made; and (b) the valuation of that interest, unit or lease must be apportioned on a fair and reasonable basis, to ascertain the part of the valuation that relates to the interest, unit or lease that you supply. (a) a valuation of the interest, unit or lease in existence at the valuation date must be made; and (b) the valuation of that interest, unit or lease must be apportioned on a fair and reasonable basis, to ascertain the part of the valuation that relates to the interest, unit or lease that you supply. Mixed supplies 7. If you make a supply of an interest, unit or lease that is partly input taxed and partly taxable or partly taxable and partly GST-free (a mixed supply), the valuation must be made as follows: (a) a valuation of the entire interest, unit or lease in existence at the valuation date must be made; and (b) the valuation of that interest, unit or lease must be apportioned on a fair and reasonable basis, to ascertain the part of the valuation that relates to that part of the interest, unit or lease that you supply under the margin scheme. (a) a valuation of the entire interest, unit or lease in existence at the valuation date must be made; and (b) the valuation of that interest, unit or lease must be apportioned on a fair and reasonable basis, to ascertain the part of the valuation that relates to that part of the interest, unit or lease that you supply under the margin scheme. The valuation methods that can be used for the purposes of Division 75 8. A valuation complies with the requirements determined by the Commissioner under subsection 75-35(1) if it is made in accordance with any of the following methods and is made by the time specified in paragraphs 15 and 16 below. Method 1: 9. A written valuation by a professional valuer determining the market value of the interest, unit or lease at the valuation date. The valuation must be made in a manner that is not contrary to the professional standards recognised in Australia for the making of real property valuations. 10. The valuation must include a signed certificate which specifies: (a) a full description of the property being valued; (b) the applicable valuation date; (c) the date the valuer provides the valuation to the supplier; (d) the market value of the property at the valuation date; (e) the valuation approach and the valuation calculation; and (f) the qualifications of the valuer. (a) a full description of the property being valued; (b) the applicable valuation date; (c) the date the valuer provides the valuation to the supplier; (d) the market value of the property at the valuation date; (e) the valuation approach and the valuation calculation; and (f) the qualifications of the valuer. 11. However, if: (a) the interest, unit or lease has been supplied by the Commonwealth, a State or a Territory; and (b) the supplier has held the interest, unit or lease since before 1 July 2000; and (c) there were no improvements on the land or premises in question as at 1 July 2000; and (d) there are improvements on the land or premises in question on the day on which the taxable supply takes place, the valuation must be a valuation, made in writing by a professional valuer determining the market value of the interest, unit or lease, that is not contrary to professional standards recognised in Australia for the making of real property valuations, as if no improvements had been made at the date of the supply. (a) the interest, unit or lease has been supplied by the Commonwealth, a State or a Territory; and (b) the supplier has held the interest, unit or lease since before 1 July 2000; and (c) there were no improvements on the land or premises in question as at 1 July 2000; and (d) there are improvements on the land or premises in question on the day on which the taxable supply takes place, the valuation must be a valuation, made in writing by a professional valuer determining the market value of the interest, unit or lease, that is not contrary to professional standards recognised in Australia for the making of real property valuations, as if no improvements had been made at the date of the supply. Method 2: 12. A valuation made by adopting as the value the consideration provided by a purchaser in a contract for the sale and purchase of the real property executed or exchanged before the valuation date by parties dealing at arm's length. 13. Method 2 is not available if: (a) the interest, unit or lease has been supplied by the Commonwealth, a State or Territory; and (b) the supplier has held the interest, unit or lease since before 1 July 2000; and (c) there were no improvements on the land or premises in question as at 1 July 2000; and (d) there are improvements on the land or premises in question on the day on which the taxable supply takes place. (a) the interest, unit or lease has been supplied by the Commonwealth, a State or Territory; and (b) the supplier has held the interest, unit or lease since before 1 July 2000; and (c) there were no improvements on the land or premises in question as at 1 July 2000; and (d) there are improvements on the land or premises in question on the day on which the taxable supply takes place. Method 3: 14. A valuation made by adopting as the valuation the most recent value as determined before the valuation date by or on behalf of a State Government or a Territory Government department as the unimproved value, the site value, or the capital value of the land, for rating or land tax purposes. When must the valuation be made? 15. The valuation must be made by the due date for lodgment of the supplier's Activity Statement for the tax period to which the GST on the supply is attributable. 16. However, if the Commissioner has allowed a further period under paragraph 75-5(1A)(b) for the supplier and recipient to agree in writing that the margin scheme is to apply in working out the GST on the supply, the valuation must be made by the later of: (i) 6 weeks from the further period that the Commissioner has allowed under paragraph 75-5(1A)(b); or (ii) 6 weeks from the date of the Commissioner's decision to extend the further period under paragraph 75-5(1A)(b). (i) 6 weeks from the further period that the Commissioner has allowed under paragraph 75-5(1A)(b); or (ii) 6 weeks from the date of the Commissioner's decision to extend the further period under paragraph 75-5(1A)(b). 17. If the valuation is not made within the time periods specified in paragraphs 15 and 16, the Commissioner may for good reason allow an additional period within which a valuation may be made. Definitions 18. Professional valuer is defined for the purposes of this determination to mean: (a) a person registered or licensed to carry out real property valuations under a Commonwealth, State or Territory law; or (b) a person who carries on a business as a valuer in a State or Territory where that person is not required to be licensed or registered to carry on a business as a valuer; or (c) a member of the Australian Property Institute and is accredited as a Certified Practising Valuer. (a) a person registered or licensed to carry out real property valuations under a Commonwealth, State or Territory law; or (b) a person who carries on a business as a valuer in a State or Territory where that person is not required to be licensed or registered to carry on a business as a valuer; or (c) a member of the Australian Property Institute and is accredited as a Certified Practising Valuer. 19. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 .", "Related_Explanatory_Statements": "MSV 2005/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/MSV20053/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "MSV 2000/1", "Title": "the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination (No. 1) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Margin scheme valuation > 2000", "Date_of_Issue": "23 June 2000", "Signatory": "Lawrie Hill Assistant Commissioner Rulings Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2006B01547", "Registration_Date": "11 September 2006", "Body": "Citation | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination (No. 1) 2000. | Commencement | 2. This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | Circumstances in which the Determination will apply | 3. This determination will apply where you acquired the freehold interest in land, stratum unit or long-term lease before 1 July 2000 and you: (a) make a taxable supply of real property by: (i) selling a freehold interest in land; or (ii) selling a stratum unit; or (iii) granting or selling a long-term lease; and (b) choose to apply the margin scheme in working out the amount of GST on the supply for completed premises and subdivisions as at the valuation date. | (a) make a taxable supply of real property by: (i) selling a freehold interest in land; or (ii) selling a stratum unit; or (iii) granting or selling a long-term lease; and (b) choose to apply the margin scheme in working out the amount of GST on the supply for completed premises and subdivisions as at the valuation date. | (i) selling a freehold interest in land; or (ii) selling a stratum unit; or (iii) granting or selling a long-term lease; and | Requirements for making valuations for the purposes of Division 75 | 4. The valuation of a freehold interest, stratum unit or long-term lease mentioned in paragraph 75-10(3)(b) can be determined in accordance with any of these three methods: Method 1: the market value of the property determined in writing by a professional valuer; or Method 2: the value of the consideration provided by a purchaser in a contract for the sale and purchase of real property executed or exchanged prior to 1 July 2000 by parties dealing at arm's length; or Method 3: the most recent value as determined by the State Government or Territory Government Department as the unimproved value, the site value, or the capital value of the land made prior to 1 July 2000. | Method 1: the market value of the property determined in writing by a professional valuer; or Method 2: the value of the consideration provided by a purchaser in a contract for the sale and purchase of real property executed or exchanged prior to 1 July 2000 by parties dealing at arm's length; or Method 3: the most recent value as determined by the State Government or Territory Government Department as the unimproved value, the site value, or the capital value of the land made prior to 1 July 2000. | Method 1: Value as determined by a professional valuer | 5. (1) This clause applies to the valuation of a freehold interest, stratum unit or long-term lease that consists of subdivided allotments, or land and buildings, that have been completed at the valuation date. (2) The valuation must be provided by a professional valuer. (3) The valuation must include a valuation of the allotments, the building, or individual stratum units within the building having regard to comparable sales data. (4) However, if, having regard to the particular nature of the property, it is the expert opinion of the valuer that the use of comparable sales data is inappropriate, the valuation must be made using another acceptable method. Examples Summation, capitalization or discounted cash flow. | (1) This clause applies to the valuation of a freehold interest, stratum unit or long-term lease that consists of subdivided allotments, or land and buildings, that have been completed at the valuation date. (2) The valuation must be provided by a professional valuer. (3) The valuation must include a valuation of the allotments, the building, or individual stratum units within the building having regard to comparable sales data. (4) However, if, having regard to the particular nature of the property, it is the expert opinion of the valuer that the use of comparable sales data is inappropriate, the valuation must be made using another acceptable method. | Examples Summation, capitalization or discounted cash flow. | 6. (1) This clause applies to the valuation of a freehold interest, stratum unit or long-term lease if: (a) the interest, unit or lease has been supplied by the Commonwealth, a State or Territory; and (b) the supplier has held the interest, unit or lease since before 1 July 2000; (c) there were no improvements on the land in question as at 1 July 2000; and (d) there are improvements on the land in question on the day on which the taxable supply takes place (2) The valuation must be provided by a professional valuer. (3) The valuer must have regard to what the market value of the land would be had the improvements not been made as at the date of the supply, and should be based on comparable sales data. (4) However, if, having regard to the particular nature of the property, it is the expert opinion of the valuer that the use of comparable sales data is inappropriate, the valuation must be made using another acceptable method. Examples Summation, capitalization or discounted cash flow. | (1) This clause applies to the valuation of a freehold interest, stratum unit or long-term lease if: (a) the interest, unit or lease has been supplied by the Commonwealth, a State or Territory; and (b) the supplier has held the interest, unit or lease since before 1 July 2000; (c) there were no improvements on the land in question as at 1 July 2000; and (d) there are improvements on the land in question on the day on which the taxable supply takes place (2) The valuation must be provided by a professional valuer. (3) The valuer must have regard to what the market value of the land would be had the improvements not been made as at the date of the supply, and should be based on comparable sales data. (4) However, if, having regard to the particular nature of the property, it is the expert opinion of the valuer that the use of comparable sales data is inappropriate, the valuation must be made using another acceptable method. | (a) the interest, unit or lease has been supplied by the Commonwealth, a State or Territory; and (b) the supplier has held the interest, unit or lease since before 1 July 2000; (c) there were no improvements on the land in question as at 1 July 2000; and (d) there are improvements on the land in question on the day on which the taxable supply takes place | Examples Summation, capitalization or discounted cash flow. | Method 2: Value is the consideration provided by a purchaser in a contract for the sale and purchase of real property. | 7. The value is the consideration provided by a purchaser in a contract for the sale and purchase of real property executed or exchanged prior to 1 July 2000 by parties dealing at arm's length. | Method 3: Value as determined by the State Government or Territory Government. | 8. The value is the most recent unimproved value, the site value or the capital value as determined by a State Government or Territory Government department or undertaken by a professional valuer on behalf of a State Government or Territory Government department for rating or taxing purposes made prior to 1 July 2000. | Definitions | 9.(1) The following expressions are defined for the purposes of this determination: professional valuer means a (a) a person registered or licensed to carry out property valuations under a Commonwealth, State or Territory law; or (b) a person who carries business as a valuer in a State or Territory where that person is not required to be licensed or registered to carry on a business as a valuer; or (c) a member of the Australian Property Institute and is accredited as a Certified Practising Valuer. | professional valuer means a (a) a person registered or licensed to carry out property valuations under a Commonwealth, State or Territory law; or (b) a person who carries business as a valuer in a State or Territory where that person is not required to be licensed or registered to carry on a business as a valuer; or (c) a member of the Australian Property Institute and is accredited as a Certified Practising Valuer. | (2) Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 .", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/MSV20001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "MSV 2000/2", "Title": "the A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination (No. 2) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Margin scheme valuation > 2000", "Date_of_Issue": "23 June 2000", "Signatory": "Lawrie Hill Assistant Commissioner Rulings Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2006B01564", "Registration_Date": "11 September 2006", "Body": "5.(1) The valuation must be provided by a professional valuer.: (2) The valuer must have regard to: (a) the market value of the completed premises; (b) the cost to complete the partly completed premises; and (c) the profit margin and holding costs that are attributable to the period on or after the valuation date. (a) the market value of the completed premises; (b) the cost to complete the partly completed premises; and (c) the profit margin and holding costs that are attributable to the period on or after the valuation date. Method 2 - Value as determined using costs of completion method 6.(1) This method requires you to calculate the costs incurred prior to the valuation date as a percentage of the total costs of completion. (2) Costs incurred are calculated on the basis of absorption costing and you must include the following costs in this method: (a) land at cost; (b) direct construction costs; (c) internal infrastructure costs; (d) external infrastructure costs directly related to the property. (a) land at cost; (b) direct construction costs; (c) internal infrastructure costs; (d) external infrastructure costs directly related to the property. (3) Costs that you must not include in this method are: (a) administrative costs that cannot be directly related to the property; and (b) holding costs, such as rates and taxes, or interest on borrowings to acquire or develop the property. (a) administrative costs that cannot be directly related to the property; and (b) holding costs, such as rates and taxes, or interest on borrowings to acquire or develop the property. (4) The value is this percentage calculated in accordance with subclause 6(1) above applied to the consideration for the supply of the property and will only apply to supplies of property that occur on or before 1 July 2005. Definitions 7.(1) The following expressions are defined for the purposes of this determination: completed premises means premises that are not partly completed premises; partly completed premises means in relation to: (a) a subdivision plan, where the linen plan has not been approved by the local government authority; (b) a building unit or strata title plan, where a certificate of completion or a certificate of occupancy has not been issued by the local government authority; (c) the construction or major reconstruction of a building, where the building is still under construction; professional valuer means a (a) a person registered or licensed to carry out property valuations under a Commonwealth, State or Territory law; (b) a person who carries business as a valuer in a State or Territory where that person is not required to be licensed or registered to carry on a business as a valuer; or (c) a member of the Australian Property Institute and is accredited as a Certified Practising Valuer. completed premises means premises that are not partly completed premises; partly completed premises means in relation to: (a) a subdivision plan, where the linen plan has not been approved by the local government authority; (b) a building unit or strata title plan, where a certificate of completion or a certificate of occupancy has not been issued by the local government authority; (c) the construction or major reconstruction of a building, where the building is still under construction; professional valuer means a (a) a person registered or licensed to carry out property valuations under a Commonwealth, State or Territory law; (b) a person who carries business as a valuer in a State or Territory where that person is not required to be licensed or registered to carry on a business as a valuer; or (c) a member of the Australian Property Institute and is accredited as a Certified Practising Valuer. (2) Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 .", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/MSV20002/00001", "Unmatched_Content": "Commencement: 2. This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | Circumstances in which the Determination will apply: (i) selling a freehold interest in land; or (ii) selling a stratum unit; or (iii) granting or selling a long-term lease; and | Requirements for making valuations for the purposes of Division 75: Method 1: the value of the property determined in writing by a professional valuer in accordance with the method described in clause 5; or Method 2: the value determined under the costs of completion method."}
{"Instrument_Reference": "LI 2022/41", "Title": "Taxation Administration (Defence Related International Obligations and Other Matters – Indirect Tax Refunds) Determination 2022", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Refund schemes > 2022", "Date_of_Issue": "8 April 2022", "Signatory": "Peter Dutton Minister for Defence", "Registration_Number": "F2022L00637", "Registration_Date": "28 April 2022", "Body": "1 Name: This instrument is the Taxation Administration (Defence Related International Obligations and Other Matters – Indirect Tax Refunds) Determination 2022 | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 105-120 in Schedule 1 to the Taxation Administration Act 1953. | 4 Definitions: Note: An expression used in Schedule 1 to the Taxation Administration Act 1953 has the same meaning as in the Income Tax Assessment Act 1997 (see subsection 3AA(2) of the Taxation Administration Act 1953). The following expressions used in this instrument are defined in subsection 995-1(1) of the Income Tax Assessment Act 1997: (a) Defence Minister; (b) indirect tax; (c) tax invoice; (d) visiting force; (e) Commissioner. (a) Defence Minister; (b) indirect tax; (c) tax invoice; (d) visiting force; (e) Commissioner. In this instrument: Act means the Taxation Administration Act 1953. acquisition has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999. Australia Singapore Military Training Initiative means the initiative between Australia and Singapore for unilateral military training activities by Singapore visiting forces in central and northern Queensland, and the acquisition of land and development of facilities and infrastructure to facilitate such training, as governed by the Agreement between the Government of Australia and the Government of the Republic of Singapore concerning Military Training and Training Area Development in Australia, signed on 23 March 2020 and which entered into force on 10 December 2020. commissary includes any of the following: (a) a military sales facility; (b) an exchange facility; (c) an officers' club; (d) an enlisted person's club; (e) any other similar military facility. Defence Department means the Department administered by the Defence Minister. development activities means the activities governed by Part III of the Agreement between the Government of Australia and the Government of the Republic of Singapore concerning Military Training and Training Area Development in Australia, signed on 23 March 2020 and which entered into force on 10 December 2020. JSF Program means the multi-national project for the development, demonstration, production, and sustainment of the Joint Strike Fighter that is implemented under the Memorandum of Understanding among the Department of Defence of Australia and the Minister of National Defence of Canada and the Ministry of Defence of Denmark and the Ministry of Defence of the Italian Republic and the Minister of Defence of the Kingdom of the Netherlands and the Ministry of Defence of the Kingdom of Norway and the Secretary of State for Defence of the United Kingdom of Great Britain and Northern Ireland and the Secretary of Defence on behalf of the Department of Defence of the United States of America Concerning the Production, Sustainment and Follow-On Development of the Joint Strike Fighter, which entered into effect on 30 September 2021. member of a civilian component of a visiting force has the same meaning as in the Defence (Visiting Forces) Act 1963. Note: See subsection 5(3) of the Defence (Visiting Forces) Act 1963. member of a visiting force has the same meaning as in the Defence (Visiting Forces) Act 1963. Note: See subsection 5(2) of the Defence (Visiting Forces) Act 1963. (a) a military sales facility; (b) an exchange facility; (c) an officers' club; (d) an enlisted person's club; (e) any other similar military facility. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Acquisitions and payment of refund – vehicles and other goods: (1) This section covers an acquisition of vehicles, equipment, weapons, armaments, provisions, or any other goods, that: (a) is made by a visiting force of Papua New Guinea or a member of a visiting force of Papua New Guinea; and (b) at the time of the acquisition, was intended for the official use of the visiting force of Papua New Guinea. (a) is made by a visiting force of Papua New Guinea or a member of a visiting force of Papua New Guinea; and (b) at the time of the acquisition, was intended for the official use of the visiting force of Papua New Guinea. (2) Subject to the condition in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the visiting force of Papua New Guinea, or by or on behalf of a member of the visiting force of Papua New Guinea, is payable. (3) Unless otherwise approved by the Defence Minister, a refund is only payable if the State of Papua New Guinea retains ownership of the goods acquired. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the visiting force of Papua New Guinea, or to the Defence Department on behalf of the member of the visiting force of Papua New Guinea. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the visiting force of Papua New Guinea (or member of the visiting force) or reimbursed by the Defence Department to the visiting force of Papua New Guinea (or member of the visiting force). Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the visiting force of Papua New Guinea (or member of the visiting force) or reimbursed by the Defence Department to the visiting force of Papua New Guinea (or member of the visiting force). | 7 Acquisitions and payment of refund—fuels, oils and lubricants: (1) This section covers an acquisition of fuels, oils or lubricants made on or after 1 July 2000, that: (a) is made by the Government of Singapore or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in official vehicles, aircrafts or vessels of: (i) a member of a visiting force of Singapore; or (ii) a member of a civilian component of a visiting force of Singapore. (a) is made by the Government of Singapore or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in official vehicles, aircrafts or vessels of: (i) a member of a visiting force of Singapore; or (ii) a member of a civilian component of a visiting force of Singapore. (i) a member of a visiting force of Singapore; or (ii) a member of a civilian component of a visiting force of Singapore. (2) A refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of Singapore is payable. (3) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of Singapore. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of Singapore or reimbursed by the Defence Department to the Government of Singapore. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of Singapore or reimbursed by the Defence Department to the Government of Singapore. 8 Acquisitions and payment of refund—development activities under the Australia Singapore Military Training Initiative (1) This section covers an acquisition made on or after 13 October 2016 under the Australia Singapore Military Training Initiative, that: (a) is made by, or on behalf of, a visiting force of Singapore, or by a member of a visiting force of Singapore; and (b) at the time of the acquisition, was intended for use in accordance with the Australia Singapore Military Training Initiative. (a) is made by, or on behalf of, a visiting force of Singapore, or by a member of a visiting force of Singapore; and (b) at the time of the acquisition, was intended for use in accordance with the Australia Singapore Military Training Initiative. (2) Subject to the limitation in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of a visiting force of Singapore, or by or on behalf of a member of a visiting force of Singapore, is payable. (3) A refund is only payable for indirect tax derived from amounts paid by or on behalf of the Government of Singapore to cover the costs of development activities under the Australia Singapore Military Training Initiative. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the visiting force of Singapore, or to the Defence Department on behalf of the member of the visiting force of Singapore. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is paid by the Defence Department on behalf of the visiting force of Singapore (or member of the visiting force) out of the special account established for the purposes of the Australia Singapore Military Training Initiative. Any amount refunded by the Commissioner will be applied to this special account. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is paid by the Defence Department on behalf of the visiting force of Singapore (or member of the visiting force) out of the special account established for the purposes of the Australia Singapore Military Training Initiative. Any amount refunded by the Commissioner will be applied to this special account. Division 1—General | 9 Acquisitions and payment of refund—motor vehicles for members of visiting force: (1) This section covers an acquisition of a motor vehicle (whether by purchase or lease) that: (a) is made by a member of a visiting force of the United States of America; and (b) at the time of the acquisition, was intended for the use (other than commercial use) of the member. (a) is made by a member of a visiting force of the United States of America; and (b) at the time of the acquisition, was intended for the use (other than commercial use) of the member. (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by the member of a visiting force of the United States of America is payable. (3) A refund is only payable if: (a) the motor vehicle was manufactured or assembled in Australia; and (b) the motor vehicle: (i) remains in the ownership and possession of, and is used by, the member who acquired it for the period of 2 years after the date when it was acquired; or (ii) is exported within that 2 year period; and (c) the motor vehicle is not transferred to another person without the approval of the Defence Minister; and (d) the claim for the refund: (i) is authorised by, or on behalf of, the Defence Attaché of the United States of America; and (ii) is given to the Defence Department with the tax invoice that relates to the acquisition; and (e) if the member who acquired the motor vehicle (the second motor vehicle): (i) had acquired another motor vehicle in Australia (the first motor vehicle) to which subsection (4) applies; or (ii) had imported another motor vehicle (the first motor vehicle) into Australia in respect of which no duty was payable under the Customs Tariff Act 1995; and the military authorities of the United States of America have certified that the domestic circumstances of the member required the acquisition of the second motor vehicle (a) the motor vehicle was manufactured or assembled in Australia; and (b) the motor vehicle: (i) remains in the ownership and possession of, and is used by, the member who acquired it for the period of 2 years after the date when it was acquired; or (ii) is exported within that 2 year period; and (c) the motor vehicle is not transferred to another person without the approval of the Defence Minister; and (d) the claim for the refund: (i) is authorised by, or on behalf of, the Defence Attaché of the United States of America; and (ii) is given to the Defence Department with the tax invoice that relates to the acquisition; and (e) if the member who acquired the motor vehicle (the second motor vehicle): (i) had acquired another motor vehicle in Australia (the first motor vehicle) to which subsection (4) applies; or (ii) had imported another motor vehicle (the first motor vehicle) into Australia in respect of which no duty was payable under the Customs Tariff Act 1995; and the military authorities of the United States of America have certified that the domestic circumstances of the member required the acquisition of the second motor vehicle (i) remains in the ownership and possession of, and is used by, the member who acquired it for the period of 2 years after the date when it was acquired; or (ii) is exported within that 2 year period; and (i) is authorised by, or on behalf of, the Defence Attaché of the United States of America; and (ii) is given to the Defence Department with the tax invoice that relates to the acquisition; and (i) had acquired another motor vehicle in Australia (the first motor vehicle) to which subsection (4) applies; or (ii) had imported another motor vehicle (the first motor vehicle) into Australia in respect of which no duty was payable under the Customs Tariff Act 1995; and (4) This subsection applies to the first motor vehicle if: (a) the motor vehicle was acquired before 1 July 2000 and no sales tax was paid in respect of the acquisition; or (b) the motor vehicle was acquired on or after 1 July 2000 and a refund was paid in respect of the motor vehicle in accordance with: (i) this instrument; or (ii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2018; or (iii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2005. (a) the motor vehicle was acquired before 1 July 2000 and no sales tax was paid in respect of the acquisition; or (b) the motor vehicle was acquired on or after 1 July 2000 and a refund was paid in respect of the motor vehicle in accordance with: (i) this instrument; or (ii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2018; or (iii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2005. (i) this instrument; or (ii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2018; or (iii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2005. (5) The Commissioner must pay the amount (if any) to the Defence Department on behalf of member of the visiting force of the United States of America. Note: The Defence Department pays the refunded amount to the member of the visiting force of the United States of America who made the acquisition. Note: The Defence Department pays the refunded amount to the member of the visiting force of the United States of America who made the acquisition. | 10 Acquisitions and payment of refund—official use by a visiting force: (1) This section covers an acquisition, that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for the official use of a visiting force of the United States of America. (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for the official use of a visiting force of the United States of America. (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable. (3) A refund is only payable in respect of equipment, materials, supplies or other property (including real property) if: (a) the property acquired is not for resale; and (b) unless otherwise approved by the Defence Minister, the Government of the United States of America retains title in the property acquired. (a) the property acquired is not for resale; and (b) unless otherwise approved by the Defence Minister, the Government of the United States of America retains title in the property acquired. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. | 11 Acquisitions and payment of refund—goods for commissaries: (1) This section covers an acquisition of goods that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in, or sale by, a commissary of the United States of America. (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in, or sale by, a commissary of the United States of America. (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable. (3) A refund is only payable if, in the event the acquired goods are sold: (a) they are sold only to: (i) a member of a visiting force of the United States of America; or (ii) a member of a civilian component of a visiting force of the United States of America; or (iii) a dependant of a member mentioned in subparagraph (i) or (ii); and (b) they are not resold on the local market. (a) they are sold only to: (i) a member of a visiting force of the United States of America; or (ii) a member of a civilian component of a visiting force of the United States of America; or (iii) a dependant of a member mentioned in subparagraph (i) or (ii); and (b) they are not resold on the local market. (i) a member of a visiting force of the United States of America; or (ii) a member of a civilian component of a visiting force of the United States of America; or (iii) a dependant of a member mentioned in subparagraph (i) or (ii); and (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Division 2—Pine Gap and North West Cape 12 Acquisitions and payment of refund—use in construction, maintenance or operation of Joint Defence Facility Pine Gap or Harold E Holt Naval Communication Station (1) This section covers an acquisition that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory (the Facility); or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station). (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory (the Facility); or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station). (i) the Joint Defence Facility Pine Gap in the Northern Territory (the Facility); or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station). (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable. (3) A refund is only payable in respect of equipment, materials, supplies or other property (including real property) if: (a) the property acquired is not for resale; (b) the Government of the United States of America has certified that the property acquired is for the use in the construction, maintenance or operation of the Facility or the Station; and (c) the property acquired has become the property of the Government of the United States of America before being used. (a) the property acquired is not for resale; (b) the Government of the United States of America has certified that the property acquired is for the use in the construction, maintenance or operation of the Facility or the Station; and (c) the property acquired has become the property of the Government of the United States of America before being used. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. 13 Acquisitions and payment of refund—incorporated or wholly consumed in construction, maintenance or operation of Joint Defence Facility Pine Gap or Harold E Holt Naval Communication Station (1) This section covers an acquisition that: (a) is made by the Government of the United States of America; and (b) at the time of the acquisition, was intended to be incorporated into, or wholly consumed in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory; or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia. (a) is made by the Government of the United States of America; and (b) at the time of the acquisition, was intended to be incorporated into, or wholly consumed in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory; or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia. (i) the Joint Defence Facility Pine Gap in the Northern Territory; or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia. (2) A refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by the Government of the United States of America is payable. (3) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Division 3—Joint Strike Fighter Program | 14 Acquisitions and payment of refund—JSF Program: (1) This section covers an acquisition made on or after 1 November 2021 that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in the JSF Program. (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in the JSF Program. (2) A refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable. (3) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Taxation Administration (Defence Related International Obligations and Other Matters—Indirect Tax Refunds) Determination 2018 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2022/41 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202241/00001", "Unmatched_Content": "I, Peter Dutton, Minister for Defence, make the following instrument."}
{"Instrument_Reference": "LI 2021/1", "Title": "Taxation Administration Amendment (Defence Related International Obligations and Other Matters - Indirect Tax Refunds) Determination 2021", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Refund schemes > 2021", "Date_of_Issue": "30 August 2021", "Signatory": "Peter Dutton Minister for Defence", "Registration_Number": "F2021L01273", "Registration_Date": "16 September 2021", "Body": "1 Name: This instrument is the Taxation Administration Amendment (Defence Related International Obligations and Other Matters - Indirect Tax Refunds) Determination 2021. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 105-120 in Schedule 1 to the Taxation Administration Act 1953. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Taxation Administration (Defence Related International Obligations and Other Matters—Indirect Tax Refunds) Determination 2018 | 1 Section 4 (definition of Australia Singapore Military Training Initiative ): Omit \"set out in the Memorandum of Understanding between the Government of Australia and the Government of the Republic of Singapore signed in Canberra on 13 October 2016\", substitute \"governed by the Agreement between the Government of Australia and the Government of the Republic of Singapore concerning Military Training and Training Area Development in Australia signed on 23 March 2020 and entered into force on 10 December 2020\". | 2 Section 4 (definition of development activities ): Omit \"described in Part III of the Memorandum of Understanding between the Government of Australia and the Government of the Republic of Singapore signed in Canberra on 13 October 2016\", substitute \"governed by Part III of the Agreement between the Government of Australia and the Government of the Republic of Singapore concerning Military Training and Training Area Development in Australia signed on 23 March 2020 and entered into force on 10 December 2020\".", "Related_Explanatory_Statements": "LI 2021/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20211/00001", "Unmatched_Content": "I, Peter Dutton, Minister for Defence, make the following instrument."}
{"Instrument_Reference": "LI 2018/1", "Title": "Taxation Administration (Defence Related International Obligations and Other Matters – Indirect Tax Refunds) Determination 2022", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Refund schemes > 2018", "Date_of_Issue": "18 October 2018", "Signatory": "Christopher Pyne Minister for Defence", "Registration_Number": "F2018L01454", "Registration_Date": "22 October 2018", "Body": "1 Name: This instrument is the Taxation Administration (Defence Related International Obligations and Other Matters – Indirect Tax Refunds) Determination 2022 | 2 Commencement: This instrument commences on the day after this instrument is registered. | 3 Authority: This instrument is made under section 105-120 in Schedule 1 to the Taxation Administration Act 1953. | 4 Definitions: Note: An expression used in Schedule 1 to the Taxation Administration Act 1953 has the same meaning as in the Income Tax Assessment Act 1997 (see subsection 3AA(2) of the Taxation Administration Act 1953). The following expressions used in this instrument are defined in subsection 995-1(1) of the Income Tax Assessment Act 1997: (a) Defence Minister; (b) indirect tax; (c) tax invoice; (d) visiting force. (a) Defence Minister; (b) indirect tax; (c) tax invoice; (d) visiting force. In this instrument: Act means the Taxation Administration Act 1953. Australia Singapore Military Training Initiative means the initiative between Australia and Singapore for unilateral military training activities by Singapore visiting forces in central and northern Queensland, and the acquisition of land and development of facilities and infrastructure to facilitate such training, as set out in the Memorandum of Understanding between the Government of Australia and the Government of the Republic of Singapore signed in Canberra on 13 October 2016. commissary includes any of the following: (a) a military sales facility; (b) an exchange facility; (c) an officers' club; (d) an enlisted person's club; (e) any other similar military facility. Defence Department means the Department administered by the Defence Minister. development activities means the activities described in Part III of the Memorandum of Understanding between the Government of Australia and the Government of the Republic of Singapore signed in Canberra on 13 October 2016. member of a civilian component of a visiting force has the same meaning as in the Defence (Visiting Forces) Act 1963. Note: See subsection 5(3) of the Defence (Visiting Forces) Act 1963. member of a visiting force has the same meaning as in the Defence (Visiting Forces) Act 1963. Note: See subsection 5(2) of the Defence (Visiting Forces) Act 1963. (a) a military sales facility; (b) an exchange facility; (c) an officers' club; (d) an enlisted person's club; (e) any other similar military facility. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Acquisitions and payment of refund—vehicles and other goods: (1) This section covers an acquisition of vehicles, equipment, weapons, armaments, provisions, or any other goods, that: (a) is made by a visiting force of Papua New Guinea or a member of a visiting force of Papua New Guinea; and (b) at the time of the acquisition, was intended for the official use of the visiting force of Papua New Guinea. (a) is made by a visiting force of Papua New Guinea or a member of a visiting force of Papua New Guinea; and (b) at the time of the acquisition, was intended for the official use of the visiting force of Papua New Guinea. (2) Subject to the condition in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the visiting force of Papua New Guinea, or by or on behalf of a member of the visiting force of Papua New Guinea, is payable. (3) Unless otherwise approved by the Defence Minister, a refund is only payable if the State of Papua New Guinea retains ownership of the goods acquired. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the visiting force of Papua New Guinea, or to the Defence Department on behalf of the member of the visiting force of Papua New Guinea. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the visiting force of Papua New Guinea (or member of the visiting force) or reimbursed by the Defence Department to the visiting force of Papua New Guinea (or member of the visiting force). Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the visiting force of Papua New Guinea (or member of the visiting force) or reimbursed by the Defence Department to the visiting force of Papua New Guinea (or member of the visiting force). | 7 Acquisitions and payment of refund—fuels, oils and lubricants: (1) This section covers an acquisition of fuels, oils or lubricants made on or after 1 July 2000, that: (a) is made by the Government of Singapore or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in official vehicles, aircrafts or vessels of: (i) a member of a visiting force of Singapore; or (ii) a member of a civilian component of a visiting force of Singapore. (a) is made by the Government of Singapore or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in official vehicles, aircrafts or vessels of: (i) a member of a visiting force of Singapore; or (ii) a member of a civilian component of a visiting force of Singapore. (i) a member of a visiting force of Singapore; or (ii) a member of a civilian component of a visiting force of Singapore. (2) A refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of Singapore is payable. (3) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of Singapore. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of Singapore or reimbursed by the Defence Department to the Government of Singapore. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of Singapore or reimbursed by the Defence Department to the Government of Singapore. 8 Acquisitions and payment of refund—development activities under the Australia Singapore Military Training Initiative (1) This section covers an acquisition made on or after 13 October 2016 under the Australia Singapore Military Training Initiative, that: (a) is made by, or on behalf of, a visiting force of Singapore, or by a member of a visiting force of Singapore; and (b) at the time of the acquisition, was intended for use in accordance with the Australia Singapore Military Training Initiative. (a) is made by, or on behalf of, a visiting force of Singapore, or by a member of a visiting force of Singapore; and (b) at the time of the acquisition, was intended for use in accordance with the Australia Singapore Military Training Initiative. (2) Subject to the limitation in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of a visiting force of Singapore, or by or on behalf of a member of a visiting force of Singapore, is payable. (3) A refund is only payable for indirect tax derived from amounts paid by or on behalf of the Government of Singapore to cover the costs of development activities under the Australia Singapore Military Training Initiative. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the visiting force of Singapore, or to the Defence Department on behalf of the member of the visiting force of Singapore. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is paid by the Defence Department on behalf of the visiting force of Singapore (or member of the visiting force) out of the special account established for the purposes of the Australia Singapore Military Training Initiative. Any amount refunded by the Commissioner will be applied to this special account. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is paid by the Defence Department on behalf of the visiting force of Singapore (or member of the visiting force) out of the special account established for the purposes of the Australia Singapore Military Training Initiative. Any amount refunded by the Commissioner will be applied to this special account. Division 1—General | 9 Acquisitions and payment of refund—motor vehicles for members of visiting force: (1) This section covers an acquisition of a motor vehicle (whether by purchase or lease) that: (a) is made by a member of a visiting force of the United States of America; and (b) at the time of the acquisition, was intended for the use (other than commercial use) of the member. (a) is made by a member of a visiting force of the United States of America; and (b) at the time of the acquisition, was intended for the use (other than commercial use) of the member. (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by the member of a visiting force of the United States of America is payable. (3) A refund is only payable if: (a) if the member who acquired the motor vehicle (the second motor vehicle): (i) had acquired another motor vehicle in Australia (the first motor vehicle) to which subsection (4) applies; or (ii) had imported another motor vehicle into Australia in respect of which no duty was payable under the Customs Tariff Act 1995; the military authorities of the United States of America have certified that the domestic circumstances of the member required the acquisition of the second motor vehicle; and (b) the motor vehicle was manufactured or assembled in Australia; and (c) the motor vehicle: (i) remains in the ownership and possession of, and is used by, the member who acquired it for the period of 2 years after the date when it was acquired; or (ii) is exported within that 2 year period; and (d) the motor vehicle is not transferred to another person without the approval of the Defence Minister; and (e) the claim for the refund: (i) is authorised by, or on behalf of, the Defence Attaché of the United States of America; and (ii) is given to the Defence Department with the tax invoice that relates to the acquisition. (a) if the member who acquired the motor vehicle (the second motor vehicle): (i) had acquired another motor vehicle in Australia (the first motor vehicle) to which subsection (4) applies; or (ii) had imported another motor vehicle into Australia in respect of which no duty was payable under the Customs Tariff Act 1995; the military authorities of the United States of America have certified that the domestic circumstances of the member required the acquisition of the second motor vehicle; and (b) the motor vehicle was manufactured or assembled in Australia; and (c) the motor vehicle: (i) remains in the ownership and possession of, and is used by, the member who acquired it for the period of 2 years after the date when it was acquired; or (ii) is exported within that 2 year period; and (d) the motor vehicle is not transferred to another person without the approval of the Defence Minister; and (e) the claim for the refund: (i) is authorised by, or on behalf of, the Defence Attaché of the United States of America; and (ii) is given to the Defence Department with the tax invoice that relates to the acquisition. (i) had acquired another motor vehicle in Australia (the first motor vehicle) to which subsection (4) applies; or (ii) had imported another motor vehicle into Australia in respect of which no duty was payable under the Customs Tariff Act 1995; the military authorities of the United States of America have certified that the domestic circumstances of the member required the acquisition of the second motor vehicle; and (i) remains in the ownership and possession of, and is used by, the member who acquired it for the period of 2 years after the date when it was acquired; or (ii) is exported within that 2 year period; and (i) is authorised by, or on behalf of, the Defence Attaché of the United States of America; and (ii) is given to the Defence Department with the tax invoice that relates to the acquisition. (4) This subsection applies to the first motor vehicle if: (a) the motor vehicle was acquired before 1 July 2000 and no sales tax was paid in respect of the acquisition; or (b) the motor vehicle was acquired on or after 1 July 2000 and a refund was paid in respect of the motor vehicle in accordance with: (i) this instrument; or (ii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2005. (a) the motor vehicle was acquired before 1 July 2000 and no sales tax was paid in respect of the acquisition; or (b) the motor vehicle was acquired on or after 1 July 2000 and a refund was paid in respect of the motor vehicle in accordance with: (i) this instrument; or (ii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2005. (i) this instrument; or (ii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2005. (5) The Commissioner must pay the amount (if any) to the Defence Department on behalf of member of the visiting force of the United States of America. Note: The Defence Department pays the refunded amount to the member of the visiting force of the United States of America who made the acquisition. Note: The Defence Department pays the refunded amount to the member of the visiting force of the United States of America who made the acquisition. | 10 Acquisitions and payment of refund—equipment and other property: (1) This section covers an acquisition of equipment, materials, supplies or other property (including real property), that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for the official use of a visiting force of the United States of America. (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for the official use of a visiting force of the United States of America. (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable. (3) A refund is only payable if: (a) the property acquired is not for resale; (b) unless otherwise approved by the Defence Minister, the Government of the United States of America retains title in the property acquired. (a) the property acquired is not for resale; (b) unless otherwise approved by the Defence Minister, the Government of the United States of America retains title in the property acquired. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. | 11 Acquisitions and payment of refund—goods for commissaries: (1) This section covers an acquisition of goods that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in, or sale by, a commissary of the United States of America. (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in, or sale by, a commissary of the United States of America. (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable. (3) A refund is only payable if, in the event the acquired goods are sold: (a) they are sold only to: (i) a member of a visiting force of the United States of America; or (ii) a member of a civilian component of a visiting force of the United States of America; or (iii) a dependant of a member mentioned in subparagraph (i) or (ii); and (b) they are not resold on the local market. (a) they are sold only to: (i) a member of a visiting force of the United States of America; or (ii) a member of a civilian component of a visiting force of the United States of America; or (iii) a dependant of a member mentioned in subparagraph (i) or (ii); and (b) they are not resold on the local market. (i) a member of a visiting force of the United States of America; or (ii) a member of a civilian component of a visiting force of the United States of America; or (iii) a dependant of a member mentioned in subparagraph (i) or (ii); and (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Division 2—Pine Gap and North West Cape 12 Acquisitions and payment of refund—equipment for use in construction, maintenance or operation of Joint Defence Facility Pine Gap or Harold E Holt Naval Communication Station (1) This section covers an acquisition of equipment, materials, supplies or other property (including real property), that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory (the Facility); or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station). (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory (the Facility); or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station). (i) the Joint Defence Facility Pine Gap in the Northern Territory (the Facility); or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station). (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable. (3) A refund is only payable if: (a) the property acquired is not for resale; (b) the Government of the United States of America has certified that the property acquired is for the use in the construction, maintenance or operation of the Facility or the Station; (c) the property acquired has become the property of the Government of the United States of America before being used. (a) the property acquired is not for resale; (b) the Government of the United States of America has certified that the property acquired is for the use in the construction, maintenance or operation of the Facility or the Station; (c) the property acquired has become the property of the Government of the United States of America before being used. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. 13 Acquisitions and payment of refund—equipment to be incorporated or wholly consumed in construction, maintenance or operation of Joint Defence Facility Pine Gap or Harold E Holt Naval Communication Station (1) This section covers an acquisition of equipment, materials, supplies or other property (including real property), that: (a) is made by the Government of the United States of America; and (b) at the time of the acquisition, was intended to be incorporated into, or wholly consumed in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory; or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia. (a) is made by the Government of the United States of America; and (b) at the time of the acquisition, was intended to be incorporated into, or wholly consumed in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory; or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia. (i) the Joint Defence Facility Pine Gap in the Northern Territory; or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia. (2) A refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by the Government of the United States of America is payable. (3) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2005 | 1 The whole of the Determination: Repeal the Determination", "Related_Explanatory_Statements": "LI 2018/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20181/00001", "Unmatched_Content": "I, Christopher Pyne, Minister for Defence, make the following instrument."}
{"Instrument_Reference": "LI 2018/1", "Title": "Taxation Administration (Defence Related International Obligations and Other Matters – Indirect Tax Refunds) Determination 2022", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Refund schemes > 2018", "Date_of_Issue": "18 October 2018", "Signatory": "Christopher Pyne Minister for Defence", "Registration_Number": "F2021C00996", "Registration_Date": "11 October 2021", "Body": "1 Name: This instrument is the Taxation Administration (Defence Related International Obligations and Other Matters – Indirect Tax Refunds) Determination 2022 | 2 Commencement: This instrument commences on the day after this instrument is registered. | 3 Authority: This instrument is made under section 105-120 in Schedule 1 to the Taxation Administration Act 1953. | 4 Definitions: Note: An expression used in Schedule 1 to the Taxation Administration Act 1953 has the same meaning as in the Income Tax Assessment Act 1997 (see subsection 3AA(2) of the Taxation Administration Act 1953). The following expressions used in this instrument are defined in subsection 995-1(1) of the Income Tax Assessment Act 1997: (a) Defence Minister; (b) indirect tax; (c) tax invoice; (d) visiting force. (a) Defence Minister; (b) indirect tax; (c) tax invoice; (d) visiting force. In this instrument: Act means the Taxation Administration Act 1953. Australia Singapore Military Training Initiative means the initiative between Australia and Singapore for unilateral military training activities by Singapore visiting forces in central and northern Queensland, and the acquisition of land and development of facilities and infrastructure to facilitate such training, as governed by the Agreement between the Government of Australia and the Government of the Republic of Singapore concerning Military Training and Training Area Development in Australia signed on 23 March 2020 and entered into force on 10 December 2020. commissary includes any of the following: (a) a military sales facility; (b) an exchange facility; (c) an officers' club; (d) an enlisted person's club; (e) any other similar military facility. Defence Department means the Department administered by the Defence Minister. development activities means the activities governed by Part III of the Agreement between the Government of Australia and the Government of the Republic of Singapore concerning Military Training and Training Area Development in Australia signed on 23 March 2020 and entered into force on 10 December 2020. member of a civilian component of a visiting force has the same meaning as in the Defence (Visiting Forces) Act 1963. Note: See subsection 5(3) of the Defence (Visiting Forces) Act 1963. member of a visiting force has the same meaning as in the Defence (Visiting Forces) Act 1963. Note: See subsection 5(2) of the Defence (Visiting Forces) Act 1963. (a) a military sales facility; (b) an exchange facility; (c) an officers' club; (d) an enlisted person's club; (e) any other similar military facility. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Acquisitions and payment of refund—vehicles and other goods: (1) This section covers an acquisition of vehicles, equipment, weapons, armaments, provisions, or any other goods, that: (a) is made by a visiting force of Papua New Guinea or a member of a visiting force of Papua New Guinea; and (b) at the time of the acquisition, was intended for the official use of the visiting force of Papua New Guinea. (a) is made by a visiting force of Papua New Guinea or a member of a visiting force of Papua New Guinea; and (b) at the time of the acquisition, was intended for the official use of the visiting force of Papua New Guinea. (2) Subject to the condition in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the visiting force of Papua New Guinea, or by or on behalf of a member of the visiting force of Papua New Guinea, is payable. (3) Unless otherwise approved by the Defence Minister, a refund is only payable if the State of Papua New Guinea retains ownership of the goods acquired. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the visiting force of Papua New Guinea, or to the Defence Department on behalf of the member of the visiting force of Papua New Guinea. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the visiting force of Papua New Guinea (or member of the visiting force) or reimbursed by the Defence Department to the visiting force of Papua New Guinea (or member of the visiting force). Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the visiting force of Papua New Guinea (or member of the visiting force) or reimbursed by the Defence Department to the visiting force of Papua New Guinea (or member of the visiting force). | 7 Acquisitions and payment of refund—fuels, oils and lubricants: (1) This section covers an acquisition of fuels, oils or lubricants made on or after 1 July 2000, that: (a) is made by the Government of Singapore or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in official vehicles, aircrafts or vessels of: (i) a member of a visiting force of Singapore; or (ii) a member of a civilian component of a visiting force of Singapore. (a) is made by the Government of Singapore or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in official vehicles, aircrafts or vessels of: (i) a member of a visiting force of Singapore; or (ii) a member of a civilian component of a visiting force of Singapore. (i) a member of a visiting force of Singapore; or (ii) a member of a civilian component of a visiting force of Singapore. (2) A refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of Singapore is payable. (3) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of Singapore. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of Singapore or reimbursed by the Defence Department to the Government of Singapore. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of Singapore or reimbursed by the Defence Department to the Government of Singapore. 8 Acquisitions and payment of refund—development activities under the Australia Singapore Military Training Initiative (1) This section covers an acquisition made on or after 13 October 2016 under the Australia Singapore Military Training Initiative, that: (a) is made by, or on behalf of, a visiting force of Singapore, or by a member of a visiting force of Singapore; and (b) at the time of the acquisition, was intended for use in accordance with the Australia Singapore Military Training Initiative. (a) is made by, or on behalf of, a visiting force of Singapore, or by a member of a visiting force of Singapore; and (b) at the time of the acquisition, was intended for use in accordance with the Australia Singapore Military Training Initiative. (2) Subject to the limitation in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of a visiting force of Singapore, or by or on behalf of a member of a visiting force of Singapore, is payable. (3) A refund is only payable for indirect tax derived from amounts paid by or on behalf of the Government of Singapore to cover the costs of development activities under the Australia Singapore Military Training Initiative. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the visiting force of Singapore, or to the Defence Department on behalf of the member of the visiting force of Singapore. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is paid by the Defence Department on behalf of the visiting force of Singapore (or member of the visiting force) out of the special account established for the purposes of the Australia Singapore Military Training Initiative. Any amount refunded by the Commissioner will be applied to this special account. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is paid by the Defence Department on behalf of the visiting force of Singapore (or member of the visiting force) out of the special account established for the purposes of the Australia Singapore Military Training Initiative. Any amount refunded by the Commissioner will be applied to this special account. Division 1—General | 9 Acquisitions and payment of refund—motor vehicles for members of visiting force: (1) This section covers an acquisition of a motor vehicle (whether by purchase or lease) that: (a) is made by a member of a visiting force of the United States of America; and (b) at the time of the acquisition, was intended for the use (other than commercial use) of the member. (a) is made by a member of a visiting force of the United States of America; and (b) at the time of the acquisition, was intended for the use (other than commercial use) of the member. (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by the member of a visiting force of the United States of America is payable. (3) A refund is only payable if: (a) if the member who acquired the motor vehicle (the second motor vehicle): (i) had acquired another motor vehicle in Australia (the first motor vehicle) to which subsection (4) applies; or (ii) had imported another motor vehicle into Australia in respect of which no duty was payable under the Customs Tariff Act 1995; the military authorities of the United States of America have certified that the domestic circumstances of the member required the acquisition of the second motor vehicle; and (b) the motor vehicle was manufactured or assembled in Australia; and (c) the motor vehicle: (i) remains in the ownership and possession of, and is used by, the member who acquired it for the period of 2 years after the date when it was acquired; or (ii) is exported within that 2 year period; and (d) the motor vehicle is not transferred to another person without the approval of the Defence Minister; and (e) the claim for the refund: (i) is authorised by, or on behalf of, the Defence Attaché of the United States of America; and (ii) is given to the Defence Department with the tax invoice that relates to the acquisition. (a) if the member who acquired the motor vehicle (the second motor vehicle): (i) had acquired another motor vehicle in Australia (the first motor vehicle) to which subsection (4) applies; or (ii) had imported another motor vehicle into Australia in respect of which no duty was payable under the Customs Tariff Act 1995; the military authorities of the United States of America have certified that the domestic circumstances of the member required the acquisition of the second motor vehicle; and (b) the motor vehicle was manufactured or assembled in Australia; and (c) the motor vehicle: (i) remains in the ownership and possession of, and is used by, the member who acquired it for the period of 2 years after the date when it was acquired; or (ii) is exported within that 2 year period; and (d) the motor vehicle is not transferred to another person without the approval of the Defence Minister; and (e) the claim for the refund: (i) is authorised by, or on behalf of, the Defence Attaché of the United States of America; and (ii) is given to the Defence Department with the tax invoice that relates to the acquisition. (i) had acquired another motor vehicle in Australia (the first motor vehicle) to which subsection (4) applies; or (ii) had imported another motor vehicle into Australia in respect of which no duty was payable under the Customs Tariff Act 1995; the military authorities of the United States of America have certified that the domestic circumstances of the member required the acquisition of the second motor vehicle; and (i) remains in the ownership and possession of, and is used by, the member who acquired it for the period of 2 years after the date when it was acquired; or (ii) is exported within that 2 year period; and (i) is authorised by, or on behalf of, the Defence Attaché of the United States of America; and (ii) is given to the Defence Department with the tax invoice that relates to the acquisition. (4) This subsection applies to the first motor vehicle if: (a) the motor vehicle was acquired before 1 July 2000 and no sales tax was paid in respect of the acquisition; or (b) the motor vehicle was acquired on or after 1 July 2000 and a refund was paid in respect of the motor vehicle in accordance with: (i) this instrument; or (ii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2005. (a) the motor vehicle was acquired before 1 July 2000 and no sales tax was paid in respect of the acquisition; or (b) the motor vehicle was acquired on or after 1 July 2000 and a refund was paid in respect of the motor vehicle in accordance with: (i) this instrument; or (ii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2005. (i) this instrument; or (ii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2005. (5) The Commissioner must pay the amount (if any) to the Defence Department on behalf of member of the visiting force of the United States of America. Note: The Defence Department pays the refunded amount to the member of the visiting force of the United States of America who made the acquisition. Note: The Defence Department pays the refunded amount to the member of the visiting force of the United States of America who made the acquisition. | 10 Acquisitions and payment of refund—equipment and other property: (1) This section covers an acquisition of equipment, materials, supplies or other property (including real property), that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for the official use of a visiting force of the United States of America. (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for the official use of a visiting force of the United States of America. (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable. (3) A refund is only payable if: (a) the property acquired is not for resale; (b) unless otherwise approved by the Defence Minister, the Government of the United States of America retains title in the property acquired. (a) the property acquired is not for resale; (b) unless otherwise approved by the Defence Minister, the Government of the United States of America retains title in the property acquired. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. | 11 Acquisitions and payment of refund—goods for commissaries: (1) This section covers an acquisition of goods that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in, or sale by, a commissary of the United States of America. (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in, or sale by, a commissary of the United States of America. (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable. (3) A refund is only payable if, in the event the acquired goods are sold: (a) they are sold only to: (i) a member of a visiting force of the United States of America; or (ii) a member of a civilian component of a visiting force of the United States of America; or (iii) a dependant of a member mentioned in subparagraph (i) or (ii); and (b) they are not resold on the local market. (a) they are sold only to: (i) a member of a visiting force of the United States of America; or (ii) a member of a civilian component of a visiting force of the United States of America; or (iii) a dependant of a member mentioned in subparagraph (i) or (ii); and (b) they are not resold on the local market. (i) a member of a visiting force of the United States of America; or (ii) a member of a civilian component of a visiting force of the United States of America; or (iii) a dependant of a member mentioned in subparagraph (i) or (ii); and (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Division 2—Pine Gap and North West Cape 12 Acquisitions and payment of refund—equipment for use in construction, maintenance or operation of Joint Defence Facility Pine Gap or Harold E Holt Naval Communication Station (1) This section covers an acquisition of equipment, materials, supplies or other property (including real property), that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory (the Facility); or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station). (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory (the Facility); or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station). (i) the Joint Defence Facility Pine Gap in the Northern Territory (the Facility); or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station). (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable. (3) A refund is only payable if: (a) the property acquired is not for resale; (b) the Government of the United States of America has certified that the property acquired is for the use in the construction, maintenance or operation of the Facility or the Station; (c) the property acquired has become the property of the Government of the United States of America before being used. (a) the property acquired is not for resale; (b) the Government of the United States of America has certified that the property acquired is for the use in the construction, maintenance or operation of the Facility or the Station; (c) the property acquired has become the property of the Government of the United States of America before being used. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. 13 Acquisitions and payment of refund—equipment to be incorporated or wholly consumed in construction, maintenance or operation of Joint Defence Facility Pine Gap or Harold E Holt Naval Communication Station (1) This section covers an acquisition of equipment, materials, supplies or other property (including real property), that: (a) is made by the Government of the United States of America; and (b) at the time of the acquisition, was intended to be incorporated into, or wholly consumed in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory; or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia. (a) is made by the Government of the United States of America; and (b) at the time of the acquisition, was intended to be incorporated into, or wholly consumed in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory; or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia. (i) the Joint Defence Facility Pine Gap in the Northern Territory; or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia. (2) A refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by the Government of the United States of America is payable. (3) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2005 | 1 The whole of the Determination: Repeal the Determination Name Registration Commencement Application, saving and transitional provisions Taxation Administration (Defence Related International Obligations and Other Matters—Indirect Tax Refunds) Determination 2018 22 Oct 2018 ( F2018L01454 ) 23 Oct 2018 (s 2) - Taxation Administration Amendment (Defence Related International Obligations and Other Matters — Indirect Tax Refunds) Determination 2021 16 Sept 2021 ( F2021L01273 ) 17 Sept 2021 (s 2(1) item 1) - Provision affected How affected s 2 rep LA s 48D s 4 am F2021L01273 s 5 rep LA s 48C Schedule 1 rep LA s 48C", "Related_Explanatory_Statements": "LI 2018/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20181C1/00001", "Unmatched_Content": "I, Christopher Pyne, Minister for Defence, make the following instrument."}
{"Instrument_Reference": "LI 2005/1", "Title": "Taxation Administration (Defence Related International Obligations – Indirect Tax Refunds) Determination 2005 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Refund schemes > 2005", "Date_of_Issue": "22 March 2005", "Signatory": "Rober Hill Minister for Defence", "Registration_Number": "F2005L00814", "Registration_Date": "4 April 2005", "Body": "1 Name: This Determination is the Taxation Administration (Defence Related International Obligations – Indirect Tax Refunds) Determination 2005 . | 2 Commencement: This Determination is taken to have commenced on 1 July 2000. Background to Determination Section 62B of the Taxation Administration Act 1953 provides for the Commissioner of Taxation to refund an amount equal to the amount of indirect tax (if any) paid in respect of certain acquisitions made by visiting forces or other persons to whom Australia is under an international obligation to grant indirect tax concessions. For the refund to be payable, the kind of acquisition, the kind of person, and the kind of use of the acquisition, must be covered by a determination of the Defence Minister. Under subsection 62B (4) of the Act, the refund is payable in accordance with the conditions and limitations, and within the period and manner, determined by the Defence Minister. Section 62B of the Taxation Administration Act 1953 provides for the Commissioner of Taxation to refund an amount equal to the amount of indirect tax (if any) paid in respect of certain acquisitions made by visiting forces or other persons to whom Australia is under an international obligation to grant indirect tax concessions. For the refund to be payable, the kind of acquisition, the kind of person, and the kind of use of the acquisition, must be covered by a determination of the Defence Minister. Under subsection 62B (4) of the Act, the refund is payable in accordance with the conditions and limitations, and within the period and manner, determined by the Defence Minister. | 3 Definitions: In this Determination, unless the contrary intention appears: Act means the Taxation Administration Act 1953. refund means the payment of an amount covered by subsection 62B (1) of the Act. Note 1 Indirect tax is defined in subsection 20 (1) of the Act as meaning GST, wine tax or luxury car tax. Note 2 Member of a visiting force and visiting force are defined in subsection 62B (6) of the Act as having the meaning given by section 5 of the Defence (Visiting Forces) Act 1963. Note 3 Tax invoice is defined in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999. Note 1 Indirect tax is defined in subsection 20 (1) of the Act as meaning GST, wine tax or luxury car tax. Note 2 Member of a visiting force and visiting force are defined in subsection 62B (6) of the Act as having the meaning given by section 5 of the Defence (Visiting Forces) Act 1963. Note 3 Tax invoice is defined in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999. | 4 Acquisitions and payment of refund: (1) This section covers an acquisition of vehicles, equipment, weapons, armaments, provisions, or any other goods, that: (a) is made by a visiting force of Papua New Guinea or a member of a visiting force of Papua New Guinea; and (b) at the time of acquisition, was intended for the official use of the visiting force of Papua New Guinea. (a) is made by a visiting force of Papua New Guinea or a member of a visiting force of Papua New Guinea; and (b) at the time of acquisition, was intended for the official use of the visiting force of Papua New Guinea. (2) Unless otherwise approved by the Defence Minister, a refund (if any) in respect of the acquisition is payable subject to the condition that the state of Papua New Guinea retains title in the goods acquired. (3) The Commissioner must pay the refund to the Australian Department of Defence. Note The amount of indirect tax (if any) in respect of an acquisition covered by subsection (1) is to be borne by the Australian Department of Defence on behalf of the Government of Papua New Guinea. Note The amount of indirect tax (if any) in respect of an acquisition covered by subsection (1) is to be borne by the Australian Department of Defence on behalf of the Government of Papua New Guinea. Division 3.1 General obligations | 5 Acquisitions and payment of refund – motor vehicles: (1) This section covers an acquisition of a motor vehicle (whether by purchase or lease) that: (a) is made by a member of a visiting force of the United States of America; and (b) at the time of acquisition, was intended for the use (other than commercial use) of the member. (a) is made by a member of a visiting force of the United States of America; and (b) at the time of acquisition, was intended for the use (other than commercial use) of the member. (2) A refund (if any) in respect of the acquisition is payable subject to the following conditions: (a) if the member who acquired the motor vehicle (the second motor vehicle): (i) has acquired another motor vehicle in respect of which no sales tax was paid before 1 July 2000, or in respect of which a refund under section 62B of the Act is payable; or (ii) has imported a motor vehicle into Australia in respect of which no duty of Customs was payable under the Customs Tariff Act 1995 - the military authorities of the United States of America have certified that the domestic circumstances of the member required the acquisition of the second motor vehicle; (b) the motor vehicle was manufactured or assembled in Australia; (c) the motor vehicle is: (i) to remain in the ownership and possession of, and be used by, the member who acquired it for the period of 2 years after the date when it was purchased; or (ii) to be exported within that 2 year period; (d) the motor vehicle is not to be transferred to another person without the approval of the Defence Minister; (e) the claim for the refund is: (i) signed by, or on behalf of, the Defence Attaché of the United States of America; and (ii) given to the Department of Defence with the tax invoice that relates to the acquisition. (a) if the member who acquired the motor vehicle (the second motor vehicle): (i) has acquired another motor vehicle in respect of which no sales tax was paid before 1 July 2000, or in respect of which a refund under section 62B of the Act is payable; or (ii) has imported a motor vehicle into Australia in respect of which no duty of Customs was payable under the Customs Tariff Act 1995 - the military authorities of the United States of America have certified that the domestic circumstances of the member required the acquisition of the second motor vehicle; (b) the motor vehicle was manufactured or assembled in Australia; (c) the motor vehicle is: (i) to remain in the ownership and possession of, and be used by, the member who acquired it for the period of 2 years after the date when it was purchased; or (ii) to be exported within that 2 year period; (d) the motor vehicle is not to be transferred to another person without the approval of the Defence Minister; (e) the claim for the refund is: (i) signed by, or on behalf of, the Defence Attaché of the United States of America; and (ii) given to the Department of Defence with the tax invoice that relates to the acquisition. (i) has acquired another motor vehicle in respect of which no sales tax was paid before 1 July 2000, or in respect of which a refund under section 62B of the Act is payable; or (ii) has imported a motor vehicle into Australia in respect of which no duty of Customs was payable under the Customs Tariff Act 1995 - (i) to remain in the ownership and possession of, and be used by, the member who acquired it for the period of 2 years after the date when it was purchased; or (ii) to be exported within that 2 year period; (i) signed by, or on behalf of, the Defence Attaché of the United States of America; and (ii) given to the Department of Defence with the tax invoice that relates to the acquisition. (3) The Commissioner must pay the refund to the Australian Department of Defence. Note The Australian Department of Defence will receive the refund in respect of an acquisition covered by subsection (1) on behalf of the Defence Attaché of the United States of America and, after receipt, will pay the amount of the refund to the member who made the acquisition. Note The Australian Department of Defence will receive the refund in respect of an acquisition covered by subsection (1) on behalf of the Defence Attaché of the United States of America and, after receipt, will pay the amount of the refund to the member who made the acquisition. | 6 Acquisitions and payment of refund – equipment and other property: (1) This section covers an acquisition of equipment, materials, supplies or other property (including real property), that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of acquisition, was intended for the official use of a visiting force of the United States of America. (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of acquisition, was intended for the official use of a visiting force of the United States of America. (2) A refund (if any) in respect of the acquisition is payable subject to the following conditions: (a) the thing acquired is not for resale; (b) unless otherwise approved by the Defence Minister, the Government of the United States of America retains title in the thing acquired. (a) the thing acquired is not for resale; (b) unless otherwise approved by the Defence Minister, the Government of the United States of America retains title in the thing acquired. (3) The Commissioner must pay the refund to the Australian Department of Defence. Note The amount of indirect tax (if any) in respect of an acquisition covered by subsection (1) is to be borne by the Australian Department of Defence on behalf of the Government of the United States of America. Note The amount of indirect tax (if any) in respect of an acquisition covered by subsection (1) is to be borne by the Australian Department of Defence on behalf of the Government of the United States of America. | 7 Acquisitions and payment of refund – acquisitions by US commissaries: (1) This section covers an acquisition of goods that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of acquisition, was intended for use in, or sale by, a commissary of the United States of America. (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of acquisition, was intended for use in, or sale by, a commissary of the United States of America. (2) A refund (if any) in respect of the acquisition is payable subject to the condition that, if the goods acquired are sold: (a) they are sold only to: (i) a member of a visiting force of the United States of America; or (ii) a member of a civilian component of a visiting force of the United States of America; or (iii) a dependant of a member mentioned in subparagraph (i) or (ii); and (b) they are not resold on the local market. (a) they are sold only to: (i) a member of a visiting force of the United States of America; or (ii) a member of a civilian component of a visiting force of the United States of America; or (iii) a dependant of a member mentioned in subparagraph (i) or (ii); and (b) they are not resold on the local market. (i) a member of a visiting force of the United States of America; or (ii) a member of a civilian component of a visiting force of the United States of America; or (iii) a dependant of a member mentioned in subparagraph (i) or (ii); and (3) The Commissioner must pay the refund to the Australian Department of Defence. Note The amount of indirect tax (if any) in respect of an acquisition covered by subsection (1) is to be borne by the Australian Department of Defence on behalf of the Government of the United States of America. Note The amount of indirect tax (if any) in respect of an acquisition covered by subsection (1) is to be borne by the Australian Department of Defence on behalf of the Government of the United States of America. (4) In this section: commissary includes a military sales facility, exchange facility, officers' club, enlisted person's club or similar military facility. member of a civilian component of a visiting force has the meaning given by subsection 5 (3) of the Defence (Visiting Forces) Act 1963. Division 3.2 Obligations in relation to Pine Gap and the North West Cape 8 Acquisitions and payment of refund – equipment for use in construction, maintenance or operation of Facility at Pine Gap or Harold E Holt Naval Communication Station (1) This section covers an acquisition of equipment, materials, supplies or other property (including real property), that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of acquisition, was intended for use in the construction, maintenance or operation of: (i) the Joint United States-Australia Defence Facility at Pine Gap in the Northern Territory (the Facility); or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station). (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of acquisition, was intended for use in the construction, maintenance or operation of: (i) the Joint United States-Australia Defence Facility at Pine Gap in the Northern Territory (the Facility); or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station). (i) the Joint United States-Australia Defence Facility at Pine Gap in the Northern Territory (the Facility); or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station). (2) A refund (if any) in respect of the acquisition is payable subject to the following conditions: (a) the thing acquired is not for resale; (b) the Government of the United States of America has certified that the thing acquired is for use in the construction, maintenance or operation of the Facility or Station; (c) the thing acquired has become the property of the Government of the United States of America before being used. (a) the thing acquired is not for resale; (b) the Government of the United States of America has certified that the thing acquired is for use in the construction, maintenance or operation of the Facility or Station; (c) the thing acquired has become the property of the Government of the United States of America before being used. (3) The Commissioner must pay the refund to the Australian Department of Defence. Note The amount of indirect tax (if any) in respect of an acquisition covered by subsection (1) is to be borne by the Australian Department of Defence on behalf of the Government of the United States of America. Note The amount of indirect tax (if any) in respect of an acquisition covered by subsection (1) is to be borne by the Australian Department of Defence on behalf of the Government of the United States of America. 9 Acquisitions and payment of refund – equipment incorporated or wholly consumed in construction, maintenance or operation of Facility at Pine Gap or Harold E Holt Naval Communication Station (1) This section covers an acquisition of equipment, materials, supplies or other property (including real property), that: (a) is made by the Government of the United States of America; and (b) at the time of acquisition, was intended to be incorporated into, or wholly consumed in the construction, maintenance or operation of: (i) the Joint United States-Australia Defence Facility at Pine Gap in the Northern Territory; or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia. (a) is made by the Government of the United States of America; and (b) at the time of acquisition, was intended to be incorporated into, or wholly consumed in the construction, maintenance or operation of: (i) the Joint United States-Australia Defence Facility at Pine Gap in the Northern Territory; or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia. (i) the Joint United States-Australia Defence Facility at Pine Gap in the Northern Territory; or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia. (2) The Commissioner must pay a refund (if any) in respect of the acquisition to the Australian Department of Defence. Note The amount of indirect tax (if any) in respect of an acquisition covered by subsection (1) is to be borne by the Australian Department of Defence on behalf of the Government of the United States of America. Note The amount of indirect tax (if any) in respect of an acquisition covered by subsection (1) is to be borne by the Australian Department of Defence on behalf of the Government of the United States of America.", "Related_Explanatory_Statements": "LI 2005/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20051/00001", "Unmatched_Content": "I, ROBERT HILL, Minister for Defence, make this Determination under section 62B of the Taxation Administration Act 1953 ."}
{"Instrument_Reference": "SHG 2015/31", "Title": "A New Tax System (Goods and Services Tax) Act 1999 Rules for Applying Subdivision 66-B Determination (No.31) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Second-hand goods > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01575", "Registration_Date": "30 September 2015", "Body": "2. This determination commences on the day after registration.: Repeal of previous instrument 3. The following determination is repealed on the commencement of this determination: • A New Tax System (Goods and Services Tax) Rules for Applying Subdivision 66-B Determination (No. 1) 2000 (the previous instrument) - F2005B01877, registered on 26/07/2005 is repealed on the commencement of this determination. • A New Tax System (Goods and Services Tax) Rules for Applying Subdivision 66-B Determination (No. 1) 2000 (the previous instrument) - F2005B01877, registered on 26/07/2005 is repealed on the commencement of this determination. Determination (Who is covered by this Determination) 4. This determination applies to: • an entity that was determined in the previous instrument ; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. • an entity that was determined in the previous instrument ; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. | 5. This determination applies to entities that are registered for GST.: Application 6. This determination does not apply to second-hand goods that Subdivision 66-B already applies to, nor does it affect the operation of the Subdivision in relation to those goods. 7. This determination applies to second-hand goods of a kind specified in Clause 6 that a GST registered entity acquires for the purposes of sale or exchange (but not for manufacture) in the ordinary course of business. 8. This determination does not apply to second-hand goods of a kind specified in Clause 6 where: (a) the consideration provided by the entity for the acquisition, is more than $1,000 and Subdivision 66-A would apply to the acquisition if this determination did not apply; or (b) the supply of the goods to the entity was GST-free; or (c) the supply of the goods to the entity was a supply by way of hire; or (d) the entity has included, or will include, the amount of an input tax credit for the acquisition as part of its net amount for the purposes of section 17-5 or any other section of the Act; or (e) the entity imported the goods, where the importation was not a taxable importation; or (f) the goods acquired or part of the goods acquired, other than by way of a taxable supply or a taxable importation, are subsequently supplied as a supply that is not a taxable supply. (a) the consideration provided by the entity for the acquisition, is more than $1,000 and Subdivision 66-A would apply to the acquisition if this determination did not apply; or (b) the supply of the goods to the entity was GST-free; or (c) the supply of the goods to the entity was a supply by way of hire; or (d) the entity has included, or will include, the amount of an input tax credit for the acquisition as part of its net amount for the purposes of section 17-5 or any other section of the Act; or (e) the entity imported the goods, where the importation was not a taxable importation; or (f) the goods acquired or part of the goods acquired, other than by way of a taxable supply or a taxable importation, are subsequently supplied as a supply that is not a taxable supply. Specified kinds of second-hand goods to which this determination applies 9. The following second-hand goods are the kind specified to which this determination applies: (a) an aircraft; (b) an antique; (c) a bag, carry case, suitcase or similar item; (d) a boat, ship or other marine craft; (e) a book, newspaper, magazine, folio, manuscript or other printed material; (f) bric-a-brac; (g) building materials; (h) clothing or shoes; (i) a coin, medallion or other numismatic item; (j) a collectable; (k) a compact disc, DVD, record, video or audio cassette; (l) a cot, pram, stroller, safety seat or other item designed for infants; (m) computer hardware or software; (n) a container; (o) an electrical appliance or item of electrical equipment; (p) electronic equipment; (q) a firearm; (r) furniture; (s) furnishings; (t) a gardening tool or equipment; (u) equipment used for hobbies; (v) household ware including kitchenware or a bathroom fitting; (w) jewellery or personal accessory (including spectacles or a watch); (x) machinery, tool, implement, apparatus or equipment; (y) a medical or health aid or appliance; (z) a motor vehicle or any other form of vehicle including non-powered vehicle such as a bicycle or a horse drawn vehicle; (aa) a musical instrument; (bb) an ornament or decorative item; (cc) an item used for outdoor recreation; (dd) a personal item or appliance; (ee) a print, photograph, etching, drawing, painting, sculpture or other similar work of art; (ff) photographic equipment; (gg) scrap materials; (hh) sports equipment; (ii) a trailer or caravan; (jj) a stamp or label; (kk) telephonic equipment including a mobile phone or answering machine; (ll) a toy or game; (mm) a weapon; (nn) a writing implement or stationery; or (oo) a part, accessory or component of any of the above. (a) an aircraft; (b) an antique; (c) a bag, carry case, suitcase or similar item; (d) a boat, ship or other marine craft; (e) a book, newspaper, magazine, folio, manuscript or other printed material; (f) bric-a-brac; (g) building materials; (h) clothing or shoes; (i) a coin, medallion or other numismatic item; (j) a collectable; (k) a compact disc, DVD, record, video or audio cassette; (l) a cot, pram, stroller, safety seat or other item designed for infants; (m) computer hardware or software; (n) a container; (o) an electrical appliance or item of electrical equipment; (p) electronic equipment; (q) a firearm; (r) furniture; (s) furnishings; (t) a gardening tool or equipment; (u) equipment used for hobbies; (v) household ware including kitchenware or a bathroom fitting; (w) jewellery or personal accessory (including spectacles or a watch); (x) machinery, tool, implement, apparatus or equipment; (y) a medical or health aid or appliance; (z) a motor vehicle or any other form of vehicle including non-powered vehicle such as a bicycle or a horse drawn vehicle; (aa) a musical instrument; (bb) an ornament or decorative item; (cc) an item used for outdoor recreation; (dd) a personal item or appliance; (ee) a print, photograph, etching, drawing, painting, sculpture or other similar work of art; (ff) photographic equipment; (gg) scrap materials; (hh) sports equipment; (ii) a trailer or caravan; (jj) a stamp or label; (kk) telephonic equipment including a mobile phone or answering machine; (ll) a toy or game; (mm) a weapon; (nn) a writing implement or stationery; or (oo) a part, accessory or component of any of the above. Acquisitions of second-hand goods to which Subdivision 66-B applies under this determination 10. Subdivision 66-B will apply to acquisitions of second-hand goods of a kind specified in Clause 6, other than those acquisitions excluded from this determination by Clause 5, to the extent that the entity chooses that the acquisitions will be covered by Subdivision 66-B, providing: (g) the input tax credit attributable to the acquisition is added to the entity's total Subdivision 66-B credit amount; and (h) the GST payable on the subsequent supply of the goods is calculated in accordance with sections 66-45 and 66-50 of the Act. (g) the input tax credit attributable to the acquisition is added to the entity's total Subdivision 66-B credit amount; and (h) the GST payable on the subsequent supply of the goods is calculated in accordance with sections 66-45 and 66-50 of the Act. Definitions 11. The following expression is defined for the purposes of this determination: The Act means the A New Tax System (Goods and Services Tax) Act 1999. Other expressions in this determination have the same meaning as in the Act. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "SHG 2015/31 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/SG201531/00001", "Unmatched_Content": "Name of Determination: 1. This determination is the A New Tax System (Goods and Services Tax) Act 1999 Rules for Applying Subdivision 66-B Determination (No.31) 2015."}
{"Instrument_Reference": "SHG 2000/1", "Title": "the A New Tax System (Goods and Services Tax) Rules for Applying Subdivision 66-B Determination (No. 1) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Second-hand goods > 2000", "Date_of_Issue": "6 November 2000", "Signatory": "Tracey Mellick Assistant Commissioner GST Law and Interpretation Delegate of the Commissioner", "Registration_Number": "F2005B01877", "Registration_Date": "26 July 2005", "Body": "4. This determination applies to second-hand goods of a kind specified in: Clause 6 that a GST registered entity acquires for the purposes of sale or exchange (but not for manufacture) in the ordinary course of business. 5. This determination does not apply to second-hand goods of a kind specified in Clause 6 where: (a) the consideration provided by the entity for the acquisition, is more than $1,000 and Subdivision 66-A would apply to the acquisition if this determination did not apply; or (b) the supply of the goods to the entity was GST-free; or (c) the supply of the goods to the entity was a supply by way of hire; or (d) the entity has included, or will include, the amount of an input tax credit for the acquisition as part of its net amount for the purposes of section 17-5 or any other section of the Act; or (e) the entity imported the goods, where the importation was not a taxable importation; or (f) the goods acquired or part of the goods acquired, other than by way of a taxable supply or a taxable importation, are subsequently supplied as a supply that is not a taxable supply. (a) the consideration provided by the entity for the acquisition, is more than $1,000 and Subdivision 66-A would apply to the acquisition if this determination did not apply; or (b) the supply of the goods to the entity was GST-free; or (c) the supply of the goods to the entity was a supply by way of hire; or (d) the entity has included, or will include, the amount of an input tax credit for the acquisition as part of its net amount for the purposes of section 17-5 or any other section of the Act; or (e) the entity imported the goods, where the importation was not a taxable importation; or (f) the goods acquired or part of the goods acquired, other than by way of a taxable supply or a taxable importation, are subsequently supplied as a supply that is not a taxable supply. Specified kinds of second-hand goods to which this determination applies 6. The following second-hand goods are the kind specified to which this determination applies: (a) an aircraft; (b) an antique; (c) a bag, carry case, suitcase or similar item; (d) a boat, ship or other marine craft; (e) a book, newspaper, magazine, folio, manuscript or other printed material; (f) bric-a-brac; (g) building materials; (h) clothing or shoes; (i) a coin, medallion or other numismatic item; (j) a collectable; (k) a compact disc, DVD, record, video or audio cassette; (l) a cot, pram, stroller, safety seat or other item designed for infants; (m) computer hardware or software; (n) a container; (o) an electrical appliance or item of electrical equipment; (p) electronic equipment; (q) a firearm; (r) furniture; (s) furnishings; (t) a gardening tool or equipment; (u) equipment used for hobbies; (v) household ware including kitchenware or a bathroom fitting; (w) jewellery or personal accessory (including spectacles or a watch); (x) machinery, tool, implement, apparatus or equipment; (y) a medical or health aid or appliance; (z) a motor vehicle or any other form of vehicle including non-powered vehicle such as a bicycle or a horse drawn vehicle; (aa) a musical instrument; (bb) an ornament or decorative item; (cc) an item used for outdoor recreation; (dd) a personal item or appliance; (ee) a print, photograph, etching, drawing, painting, sculpture or other similar work of art; (ff) photographic equipment; (gg) scrap materials; (hh) sports equipment; (ii) a trailer or caravan; (jj) a stamp or label; (kk) telephonic equipment including a mobile phone or answering machine; (ll) a toy or game; (mm) a weapon; (nn) a writing implement or stationery; or (oo) a part, accessory or component of any of the above. (a) an aircraft; (b) an antique; (c) a bag, carry case, suitcase or similar item; (d) a boat, ship or other marine craft; (e) a book, newspaper, magazine, folio, manuscript or other printed material; (f) bric-a-brac; (g) building materials; (h) clothing or shoes; (i) a coin, medallion or other numismatic item; (j) a collectable; (k) a compact disc, DVD, record, video or audio cassette; (l) a cot, pram, stroller, safety seat or other item designed for infants; (m) computer hardware or software; (n) a container; (o) an electrical appliance or item of electrical equipment; (p) electronic equipment; (q) a firearm; (r) furniture; (s) furnishings; (t) a gardening tool or equipment; (u) equipment used for hobbies; (v) household ware including kitchenware or a bathroom fitting; (w) jewellery or personal accessory (including spectacles or a watch); (x) machinery, tool, implement, apparatus or equipment; (y) a medical or health aid or appliance; (z) a motor vehicle or any other form of vehicle including non-powered vehicle such as a bicycle or a horse drawn vehicle; (aa) a musical instrument; (bb) an ornament or decorative item; (cc) an item used for outdoor recreation; (dd) a personal item or appliance; (ee) a print, photograph, etching, drawing, painting, sculpture or other similar work of art; (ff) photographic equipment; (gg) scrap materials; (hh) sports equipment; (ii) a trailer or caravan; (jj) a stamp or label; (kk) telephonic equipment including a mobile phone or answering machine; (ll) a toy or game; (mm) a weapon; (nn) a writing implement or stationery; or (oo) a part, accessory or component of any of the above. Acquisitions of second-hand goods to which Subdivision 66-B applies under this determination 7. Subdivision 66-B will apply to acquisitions of second-hand goods of a kind specified in Clause 6, other than those acquisitions excluded from this determination by Clause 5, to the extent that the entity chooses that the acquisitions will be covered by Subdivision 66-B, providing: (a) the input tax credit attributable to the acquisition is added to the entity's total Subdivision 66-B credit amount; and (b) the GST payable on the subsequent supply of the goods is calculated in accordance with sections 66-45 and 66-50 of the Act. (a) the input tax credit attributable to the acquisition is added to the entity's total Subdivision 66-B credit amount; and (b) the GST payable on the subsequent supply of the goods is calculated in accordance with sections 66-45 and 66-50 of the Act. Definitions 8.(1) The following expression is defined for the purposes of this determination: The Act means the A New Tax System (Goods and Services Tax) Act 1999. The Act means the A New Tax System (Goods and Services Tax) Act 1999. (2) Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "SHG 2000/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/SG20001/00001", "Unmatched_Content": "Commencement: 2.(1) This determination is taken to have commenced on 1 July 2000 which is the date the A New Tax System (Goods and Services Tax) Act 1999 commenced. | (2) This determination does not revoke or vary any previous determination made by the Commissioner. | Application of determination: 3. This determination does not apply to second-hand goods that Subdivision 66-B already applies to, nor does it affect the operation of the Subdivision in relation to those goods."}
{"Instrument_Reference": "SAM 2015/28", "Title": "A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Methods Determination (No. 28) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Simplified accounting methods > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01578", "Registration_Date": "30 September 2015", "Body": "2. This determination commences on the day after registration.: Repeal of previous instrument 3. The following determination is repealed on the commencement of this determination: • A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Methods Determination (No. 1) 2004 (the previous instrument) - F2005B02065, registered on 26/08/2005 is repealed on the commencement of this determination. • A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Methods Determination (No. 1) 2004 (the previous instrument) - F2005B02065, registered on 26/08/2005 is repealed on the commencement of this determination. Determination (Who is covered by this Determination) 4. This determination applies to: • an entity that was previously determined in the previous instrument as being able to use the simplified accounting method; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. • an entity that was previously determined in the previous instrument as being able to use the simplified accounting method; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. Classes of entities that may choose to use the simplified accounting method 5. A government entity may choose to use the simplified accounting method specified in clause 6 to calculate its net amount, in so far as the net amount relates to supplies and acquisitions made through a sub-entity of the government entity, if: (a) the government entity is a retailer; and (b) the government entity is registered; and (c) through the sub-entity, the government entity sells both taxable and GST-free food at the same premises in the course or furtherance of carrying on the government entity's enterprise; and (d) the sub-entity's main activity is selling food and it mainly sells the food in an unchanged form; and (e) the sub-entity's annual turnover would not exceed $2 million (if it were calculated as though the sub-entity were a separate entity); and (f) the sub-entity is located in a prison or other institution where people are lawfully detained; and (g) the sub-entity does not have point-of-sale equipment that can: (i) identify and record each separate supply as being GST-free or taxable; and (ii) identify and record the total amount of its GST-free sales and the total amount of its sales. (a) the government entity is a retailer; and (b) the government entity is registered; and (c) through the sub-entity, the government entity sells both taxable and GST-free food at the same premises in the course or furtherance of carrying on the government entity's enterprise; and (d) the sub-entity's main activity is selling food and it mainly sells the food in an unchanged form; and (e) the sub-entity's annual turnover would not exceed $2 million (if it were calculated as though the sub-entity were a separate entity); and (f) the sub-entity is located in a prison or other institution where people are lawfully detained; and (g) the sub-entity does not have point-of-sale equipment that can: (i) identify and record each separate supply as being GST-free or taxable; and (ii) identify and record the total amount of its GST-free sales and the total amount of its sales. (i) identify and record each separate supply as being GST-free or taxable; and (ii) identify and record the total amount of its GST-free sales and the total amount of its sales. The government entity's notice of its choice must specify the sub-entities for which the government entity chooses to use the simplified accounting method. Simplified Accounting Method 6. The simplified accounting method is, in working out the government entity's net amount, either: (a) the GST payable by the government entity on the taxable supplies made through each sub-entity to which its choice applies must be estimated using method A; or (b) the GST payable by the government entity on the taxable supplies made through each sub-entity to which its choice applies, and the government entity's entitlement to input tax credits on creditable acquisitions made through each of those sub-entities, must be estimated using method B. (a) the GST payable by the government entity on the taxable supplies made through each sub-entity to which its choice applies must be estimated using method A; or (b) the GST payable by the government entity on the taxable supplies made through each sub-entity to which its choice applies, and the government entity's entitlement to input tax credits on creditable acquisitions made through each of those sub-entities, must be estimated using method B. The government entity's notice of its choice must specify whether it chooses to use method A or method B. The government entity may not choose to use method A for some sub-entities and method B for other sub-entities. Definitions 7. The following expressions are defined for the purposes of this determination: four-week sample period means any continuous four-week period that occurs between either: (a) 1 June - 31 July (to cover the tax periods that begin between the first day of that July and the last day of the following December inclusive); or (b) 1 December - 31 January (to cover the tax periods that begin between the first day of that January and the last day of the following June inclusive). GST Act means the A New Tax System (Goods and Services Tax) Act 1999. method A is: 1. Record the total stock purchases for the sub-entity. 2. Record the total creditable stock purchases for the sub-entity. 3. Divide the total creditable stock purchases (2) by the total stock purchases (1) to calculate the percentage of creditable purchases. 4. Apply this percentage to the total sales made by the sub-entity and then multiply by 1/11th to estimate the GST payable on those sales for the tax period. method B is: 1. Record your total stock purchases for the sub-entity for a four-week sample period. 2. Record your total creditable stock purchases for the sub-entity for the four-week sample period. 3. Divide the total creditable stock purchases (2) by the total stock purchases (1) to calculate the percentage of creditable purchases. 4. Apply this percentage to the total stock purchases by the sub-entity to estimate the creditable purchases for each of the tax periods covered by the four-week sample period and then multiply by 1/11th to estimate the input tax credit entitlement on those purchases for each of those tax periods. 5. Apply the same percentage to the total sales by the sub-entity for each of those tax periods and then multiply by 1/11th to estimate the GST payable on those sales for each of those respective tax periods. sub-entity of an entity means an organisation that: (a) is part of the entity's enterprise(s); and (b) is not a separate entity; and (c) is not registered; and (d) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation. (a) 1 June - 31 July (to cover the tax periods that begin between the first day of that July and the last day of the following December inclusive); or (b) 1 December - 31 January (to cover the tax periods that begin between the first day of that January and the last day of the following June inclusive). 1. Record the total stock purchases for the sub-entity. 2. Record the total creditable stock purchases for the sub-entity. 3. Divide the total creditable stock purchases (2) by the total stock purchases (1) to calculate the percentage of creditable purchases. 4. Apply this percentage to the total sales made by the sub-entity and then multiply by 1/11th to estimate the GST payable on those sales for the tax period. 1. Record your total stock purchases for the sub-entity for a four-week sample period. 2. Record your total creditable stock purchases for the sub-entity for the four-week sample period. 3. Divide the total creditable stock purchases (2) by the total stock purchases (1) to calculate the percentage of creditable purchases. 4. Apply this percentage to the total stock purchases by the sub-entity to estimate the creditable purchases for each of the tax periods covered by the four-week sample period and then multiply by 1/11th to estimate the input tax credit entitlement on those purchases for each of those tax periods. 5. Apply the same percentage to the total sales by the sub-entity for each of those tax periods and then multiply by 1/11th to estimate the GST payable on those sales for each of those respective tax periods. (a) is part of the entity's enterprise(s); and (b) is not a separate entity; and (c) is not registered; and (d) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation. 8. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "SAM 2015/28 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/SAM201528/00001", "Unmatched_Content": "Name of Determination: 1. This determination is the A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Methods Determination (No. 28) 2015."}
{"Instrument_Reference": "SAM 2015/29", "Title": "A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Methods Determination (No. 29) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Simplified accounting methods > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01587", "Registration_Date": "30 September 2015", "Body": "2. This determination commences on the day after registration.: Repeal of previous instrument 3. The following determination is repealed on the commencement of this determination: • A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Methods Determination (No. 1) 2005 (the previous instrument) - F2005B02513, registered on 05/09/2005 is repealed on the commencement of this determination. • A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Methods Determination (No. 1) 2005 (the previous instrument) - F2005B02513, registered on 05/09/2005 is repealed on the commencement of this determination. Determination (Who is covered by this Determination) 4. This determination applies to: • entities that have been previously determined in the previous instrument as being able to use the simplified accounting method; or • entities that have not been determined in the previous instrument, provided it satisfies all the requirements of this instrument. • entities that have been previously determined in the previous instrument as being able to use the simplified accounting method; or • entities that have not been determined in the previous instrument, provided it satisfies all the requirements of this instrument. Classes of entities that may choose to use the simplified accounting method 5. You may choose to use the simplified accounting method in clause 5 for a tax period if: (a) you are registered for GST throughout the tax period; and (b) during the tax period, your enterprise consists mainly of selling, as a retailer, a range of food and other domestic goods that is equivalent in breadth to that commonly sold at supermarkets or convenience stores; and Note: A petrol station is not a convenience store, even if part of its product range is similar to that of a convenience store. (c) less than 5% of the total consideration for your sales of goods for the tax period is for goods: (i) that you sell as a taxable supply; and (ii) that consist of or include goods that were sold to you GST free; and Examples: A chicken that you cook and sell hot, or a sandwich that you make from bread and fresh ingredients, would count towards the 5% limit under this paragraph, since the ingredients would be at least partly GST-free but the sale would be taxable. (d) your annual turnover does not exceed $2 million; and (e) throughout the tax period you have adequate point-of-sale equipment (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 (Simplified GST Accounting Methods) Determination 2001). (a) you are registered for GST throughout the tax period; and (b) during the tax period, your enterprise consists mainly of selling, as a retailer, a range of food and other domestic goods that is equivalent in breadth to that commonly sold at supermarkets or convenience stores; and Note: A petrol station is not a convenience store, even if part of its product range is similar to that of a convenience store. (c) less than 5% of the total consideration for your sales of goods for the tax period is for goods: (i) that you sell as a taxable supply; and (ii) that consist of or include goods that were sold to you GST free; and Examples: A chicken that you cook and sell hot, or a sandwich that you make from bread and fresh ingredients, would count towards the 5% limit under this paragraph, since the ingredients would be at least partly GST-free but the sale would be taxable. (d) your annual turnover does not exceed $2 million; and (e) throughout the tax period you have adequate point-of-sale equipment (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 (Simplified GST Accounting Methods) Determination 2001). (i) that you sell as a taxable supply; and (ii) that consist of or include goods that were sold to you GST free; and Examples: A chicken that you cook and sell hot, or a sandwich that you make from bread and fresh ingredients, would count towards the 5% limit under this paragraph, since the ingredients would be at least partly GST-free but the sale would be taxable. Simplified Accounting Method 6. (1) The simplified accounting method is as follows: (a) If you account on a cash basis, calculate the total consideration you provide during the tax period for the goods you purchase. If you do not account on a cash basis, calculate the total consideration for those goods you purchase for which an invoice was issued, or any part of the consideration was provided, during the tax period. (b) Calculate the total consideration for the sales of goods you make during the tax period that are GST-free supplies. (c) Calculate the total consideration for all of the sales of goods you make during the tax period, whether taxable supplies or GST-free supplies. (d) Divide the total at (b) by the total at (c) and express the result as a percentage. (e) Multiply this percentage by the total at (a). (The result is an estimate of your GST-free purchases.) (f) Subtract (e) from (a). (The result is an estimate of your taxable purchases.) (g) Multiply (f) by 1/11th. The result is your input tax credit entitlement for the purchases mentioned in paragraph (a). Your net amount for the tax period is otherwise worked out in the normal way. (a) If you account on a cash basis, calculate the total consideration you provide during the tax period for the goods you purchase. If you do not account on a cash basis, calculate the total consideration for those goods you purchase for which an invoice was issued, or any part of the consideration was provided, during the tax period. (b) Calculate the total consideration for the sales of goods you make during the tax period that are GST-free supplies. (c) Calculate the total consideration for all of the sales of goods you make during the tax period, whether taxable supplies or GST-free supplies. (d) Divide the total at (b) by the total at (c) and express the result as a percentage. (e) Multiply this percentage by the total at (a). (The result is an estimate of your GST-free purchases.) (f) Subtract (e) from (a). (The result is an estimate of your taxable purchases.) (g) Multiply (f) by 1/11th. The result is your input tax credit entitlement for the purchases mentioned in paragraph (a). Your net amount for the tax period is otherwise worked out in the normal way. (2) Paragraphs (1)(a), (b) and (c) do not apply to goods that are: (a) not held by you for the purposes of sale or exchange in the ordinary course of business; or (b) not part of the range of food and domestic goods commonly sold at supermarkets or convenience stores; or (c) held by you in substantially greater quantity or variety than is common for supermarkets or convenience stores; or (d) alcoholic beverages. (a) not held by you for the purposes of sale or exchange in the ordinary course of business; or (b) not part of the range of food and domestic goods commonly sold at supermarkets or convenience stores; or (c) held by you in substantially greater quantity or variety than is common for supermarkets or convenience stores; or (d) alcoholic beverages. (3) If your GST return for a tax period for which a choice to use this method is not in effect takes into account an input tax credit for a purchase covered by paragraph 5(1)(a) for an earlier tax period, your net amount for that earlier tax period is increased by the amount of that credit. Definitions 7. Terms in this determination that are defined in the A New Tax System (Goods and Services Tax) Act 1999 have the same meaning in this determination as they have in that Act.", "Related_Explanatory_Statements": "SAM 2015/29 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/SAM201529/00001", "Unmatched_Content": "Name of Determination: 1. This determination is the A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Methods Determination (No. 29) 2015."}
{"Instrument_Reference": "SAM 2007/1", "Title": "Simplified GST Accounting Methods Legislative Instrument (No. 1) 2007", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Simplified accounting methods > 2007", "Date_of_Issue": "14 August 2007", "Signatory": "Signed by Shane Reardon Deputy Commissioner of Taxtaion", "Registration_Number": "F2007L02577", "Registration_Date": "14 August 2007", "Body": "1. Name of Determinations: This determination is the Simplified GST Accounting Methods Legislative Instrument (No. 1) 2007. | 2. Commencement: This determination is taken to have commenced on 1 October 2007. | 3. Application: This determination applies to net amounts for tax periods that start on or after 1 October 2007. | 4. Who is covered by this Determination: This determination applies to food retailers who meet the eligibility requirements below. | 5. What this Determination does: This determination: a) revokes legislative instrument F2006B00275 - A New Tax System (Goods and Services Tax) (Simplified GST Accounting Methods) Determination (2001) with effect from 1 October 2007; and b) specifies the methods that eligible food retailers may use for working out net amounts for tax periods to which this determination applies. a) revokes legislative instrument F2006B00275 - A New Tax System (Goods and Services Tax) (Simplified GST Accounting Methods) Determination (2001) with effect from 1 October 2007; and b) specifies the methods that eligible food retailers may use for working out net amounts for tax periods to which this determination applies. | 6. Eligibility- the general rule: Subject to this determination, you may use a simplified GST accounting method specified in this determination if: (a) you are a retailer that sells taxable and GST-free food ; and (b) you have a SAM turnover of not more than $2 million; and (c) you do not have adequate point-of-sale equipment . Note: 1. There are additional eligibility requirements for using the business norms and stock purchases methods. 2. Some terms in this determination are defined and are shown in bold italics when first used. (a) you are a retailer that sells taxable and GST-free food ; and (b) you have a SAM turnover of not more than $2 million; and (c) you do not have adequate point-of-sale equipment . Note: 1. There are additional eligibility requirements for using the business norms and stock purchases methods. 2. Some terms in this determination are defined and are shown in bold italics when first used. | 7. Methods: The simplified GST accounting methods that you may use in this Determination are: (a) the business norms method; and (b) the stock purchases method; and (c) the snapshot method. Note: The Commissioner has published a booklet (Simplified GST Accounting Methods (NAT 3185)) that shows how to use the methods; and Fact Sheets for certain retailers using the business norms method. (a) the business norms method; and (b) the stock purchases method; and (c) the snapshot method. Note: The Commissioner has published a booklet (Simplified GST Accounting Methods (NAT 3185)) that shows how to use the methods; and Fact Sheets for certain retailers using the business norms method. | 8. Business norms method: (1) If you meet the requirements of clause 6 and you operate one of the following retail businesses, you may use the relevant business norms method specified in this clause: • a cake shop; • a continental delicatessen ; • a convenience store (that is a converter ); • a convenience store (that is a reseller ); • a rural convenience store; • a fresh fish shop; • a health food shop; • a hot bread shop; • a pharmacy. • a cake shop; • a continental delicatessen ; • a convenience store (that is a converter ); • a convenience store (that is a reseller ); • a rural convenience store; • a fresh fish shop; • a health food shop; • a hot bread shop; • a pharmacy. Business norms method - cake shop (2) If you operate a cake shop, you may use the business norms method specified in subclause 8(3) if: • the cash flow of the cake shop consists mainly of sales of cakes, pastries or similar products, as opposed to products of bakeries or bread businesses; and • the cake shop does not operate as a café. • the cash flow of the cake shop consists mainly of sales of cakes, pastries or similar products, as opposed to products of bakeries or bread businesses; and • the cake shop does not operate as a café. (3) To estimate your GST-free sales and GST-free purchases, you multiply your total trading sales and your total purchases of trading stock for every tax period by the following 'business norm' percentages respectively: • for your GST-free sales - 2%; and • for your GST-free purchases of stock - 95%. • for your GST-free sales - 2%; and • for your GST-free purchases of stock - 95%. Business norms method - continental delicatessen (4) If you operate a continental delicatessen , you may use the business norms method specified in subclause 8(5). (5) To estimate your GST-free sales and GST-free purchases, you multiply your total trading sales and your total purchases of trading stock for every tax period by the following 'business norm' percentages respectively: • for your GST-free sales - 85%; and • for your GST-free purchases of stock - 90%. • for your GST-free sales - 85%; and • for your GST-free purchases of stock - 90%. Business norms method - convenience store that is a converter (6) If you operate a convenience store , you may use the business norms method specified in subclause 8(7) if: • you are a converter ; and • you do not sell fuel or alcoholic beverages. • you are a converter ; and • you do not sell fuel or alcoholic beverages. (7) To estimate your GST-free sales and GST-free purchases, you multiply your total trading sales and your total purchases of trading stock for every tax period by the following 'business norm' percentages respectively: • for your GST-free sales - 22.5%; and • for your GST-free purchases of stock - 30%. • for your GST-free sales - 22.5%; and • for your GST-free purchases of stock - 30%. Business norms method - convenience store that is a reseller (8) If you operate a convenience store , you may use the business norms method specified in subclause 8(9) if: • you are a reseller ; and • you do not sell fuel or alcoholic beverages. • you are a reseller ; and • you do not sell fuel or alcoholic beverages. (9) To estimate your GST-free sales and GST-free purchases, you multiply your total trading sales and your total purchases of trading stock for every tax period by the following 'business norm' percentages respectively: • for your GST-free sales - 30%; and • for your GST-free purchases of stock - 30%. • for your GST-free sales - 30%; and • for your GST-free purchases of stock - 30%. Business norms method - rural convenience store (10) If you operate a rural convenience store , you may use the business norms method specified in subclause 8(11) if: • you do not sell alcoholic beverages; and • you do not have adequate GST point-of-sale equipment , even if the store has adequate point-of-sale equipment to identify and record fuel and Australia Post business sales. • you do not sell alcoholic beverages; and • you do not have adequate GST point-of-sale equipment , even if the store has adequate point-of-sale equipment to identify and record fuel and Australia Post business sales. (11) To estimate your GST-free sales and GST-free purchases: (a) deduct any fuel or Australia Post agency business sales from your total trading sales ; and (b) deduct any fuel or Australia Post agency business purchases from your total purchases; and (c) multiply each result from paragraph (a) and paragraph (b) by the following relevant business norm percentage, according to whether you are a converter or a reseller: • for your GST-free sales - • if you are converter - 22.5%; or • if you are a reseller - 30%; and • for your GST-free purchases of stock - • if you are converter - 30%; or • if you are a reseller - 30%. (a) deduct any fuel or Australia Post agency business sales from your total trading sales ; and (b) deduct any fuel or Australia Post agency business purchases from your total purchases; and (c) multiply each result from paragraph (a) and paragraph (b) by the following relevant business norm percentage, according to whether you are a converter or a reseller: • for your GST-free sales - • if you are converter - 22.5%; or • if you are a reseller - 30%; and • for your GST-free purchases of stock - • if you are converter - 30%; or • if you are a reseller - 30%. • for your GST-free sales - • if you are converter - 22.5%; or • if you are a reseller - 30%; and • for your GST-free purchases of stock - • if you are converter - 30%; or • if you are a reseller - 30%. • if you are converter - 22.5%; or • if you are a reseller - 30%; and • if you are converter - 30%; or • if you are a reseller - 30%. Business norms method - fresh fish shop (12) If you operate a retail fresh fish shop, you may use the business norms method specified in subclause 8(13) if: • you mainly sell fresh fish and other seafood, with some sales of cooked fish and chips; and • your shop is not a 'fish and chip shop' or takeaway business that mainly sells cooked fish and chips with only a small amount of fresh seafood sales. • you mainly sell fresh fish and other seafood, with some sales of cooked fish and chips; and • your shop is not a 'fish and chip shop' or takeaway business that mainly sells cooked fish and chips with only a small amount of fresh seafood sales. (13) To estimate your GST-free sales and GST-free purchases, you multiply your total trading sales and your total purchases of trading stock for every tax period by the following 'business norm' percentages respectively: • for your GST-free sales - 35%; and • for your GST-free purchases of stock - 98%. • for your GST-free sales - 35%; and • for your GST-free purchases of stock - 98%. Business norms method - health food shop (14) If you operate a health food shop, you may use the business norms method specified in subclause 8(15) if: • the cash flow of the health food shop comes from sales of food, food supplements, vitamins and other heath food products; and • you are not a converter. • the cash flow of the health food shop comes from sales of food, food supplements, vitamins and other heath food products; and • you are not a converter. (15) To estimate your GST-free sales and GST-free purchases, you multiply your total trading sales and your total purchases of trading stock for every tax period by the following 'business norm' percentages respectively: • for your GST-free sales - 35%; and • for your GST-free purchases of stock - 35%. • for your GST-free sales - 35%; and • for your GST-free purchases of stock - 35%. Business norms method - hot bread shop (16) If you operate a hot bread shop, you may use the business norms method specified in subclause 8(17) if the cash flow of the shop consists mainly of sales of bread as opposed to sales of cakes. (17) To estimate your GST-free sales and GST-free purchases, you multiply your total trading sales and your total purchases of trading stock for every tax period by the following 'business norm' percentages respectively: • for your GST-free sales - 50%; and • for your GST-free purchases of stock - 75%. • for your GST-free sales - 50%; and • for your GST-free purchases of stock - 75%. Business norms method - pharmacy (18) If you operate a pharmacy, you may use the business norms method specified in subclause 8(19) and 8(20) if your pharmacy: • has dispensary sales (for example claimable NHS prescriptions); and • has non-claimable private prescriptions and over-the-counter sales, including food sales; and • does not have adequate point-of-sale equipment to identify and record the over-the-counter mix of taxable and GST-free sales, even if the dispensary systems (with the shop front point-of-sale equipment) can identify and record the dispensary sales (for claimable NHS prescriptions). • has dispensary sales (for example claimable NHS prescriptions); and • has non-claimable private prescriptions and over-the-counter sales, including food sales; and • does not have adequate point-of-sale equipment to identify and record the over-the-counter mix of taxable and GST-free sales, even if the dispensary systems (with the shop front point-of-sale equipment) can identify and record the dispensary sales (for claimable NHS prescriptions). (19) To estimate your GST-free sales: (a) deduct the patient contribution for claimable NHS prescriptions from your total amount of trading sales that your shop front point-of-sales equipment has recorded; and (b) identify the non-claimable dispensary and over-the-counter components of the result from paragraph (a); and (c) multiply each component identified in paragraph (b) by the following relevant 'business norm' percentages respectively: • Dispensary: Non claimable - 98%; and • Over the counter - 47.5%; and (d) add up the results from paragraph (c) and your claimable dispensary sales to work out your total GST-free sales. (a) deduct the patient contribution for claimable NHS prescriptions from your total amount of trading sales that your shop front point-of-sales equipment has recorded; and (b) identify the non-claimable dispensary and over-the-counter components of the result from paragraph (a); and (c) multiply each component identified in paragraph (b) by the following relevant 'business norm' percentages respectively: • Dispensary: Non claimable - 98%; and • Over the counter - 47.5%; and (d) add up the results from paragraph (c) and your claimable dispensary sales to work out your total GST-free sales. • Dispensary: Non claimable - 98%; and • Over the counter - 47.5%; and (20) To estimate your GST-free purchases, multiply your total purchases of trading stock by the following relevant 'business norm' percentages respectively: • Dispensary: Non claimable - Nil; and • Over the counter - 2%. • Dispensary: Non claimable - Nil; and • Over the counter - 2%. | 9. Stock purchases method: (1) The stock purchases method is only available to resellers . It is not available to converters . (2) You may use the stock purchases method: (a) for every tax period; or (b) for two four-week sample periods; or (c) if it applies, a 5% GST-free stock estimation basis. (a) for every tax period; or (b) for two four-week sample periods; or (c) if it applies, a 5% GST-free stock estimation basis. Every tax period (3) To estimate your GST-free sales for every tax period, you may calculate your GST-free stock purchases and work out your percentage of total stock purchases that are GST-free for every tax period, and then apply this percentage to your total sales. Two four-week sample periods (4) You may calculate your percentage of total purchases that are GST-free for two four-week periods during the financial year. The four-week sample periods must be continuous. A calculation must be taken in each of the periods: • 1 June-31 July (to cover the period from July to December), and • 1 December-31 January (to cover the period from January to June). • 1 June-31 July (to cover the period from July to December), and • 1 December-31 January (to cover the period from January to June). (5) You may apply the GST-free percentage of stock purchases to both your total stock purchases and sales, to calculate your GST-free stock purchases and sales for the six months following the sample period. (6) If you start a business during the financial year, then the first sample period must occur within the first two months of trading. 5% GST-free stock estimation basis (7) You may use the 5% GST-free stock estimation basis for goods that it purchases and resells GST-free, if those purchases do not exceed 5% of total stock purchases. (8) To calculate GST-free purchases made during each tax period, you must record and add the total amount of your GST-free purchases. To calculate GST-free sales made during each tax period, you may apply your profit mark-ups to your GST-free purchases, to estimate your GST-free sales. | 10. Snapshot method: (1) You may calculate your GST-free stock purchases as a percentage of total stock purchases and your GST-free sales as a percentage of total stock sales. (2) You may use the snapshot method: (a) for two sample periods; or (b) for every tax period; or (c) if it applies a 5% GST-free stock estimation basis. (a) for two sample periods; or (b) for every tax period; or (c) if it applies a 5% GST-free stock estimation basis. Two sample periods (3) You may calculate your percentage of total purchases that are GST-free (that is, your 'purchases GST-free percentage') for two four-week periods during the financial year. You may calculate the percentage of your total sales that are GST-free (that is, your 'sales GST-free percentage') for two two-week periods during the financial year. The four-week and two-week sample periods (the 'snapshots') must be continuous. A snapshot must be taken in each of the periods: • 1 June-31 July (to cover the period from July to December), and • 1 December-31 January (to cover the period from January to June). • 1 June-31 July (to cover the period from July to December), and • 1 December-31 January (to cover the period from January to June). (4) You may apply the purchases GST-free percentage to total stock purchases, to calculate your GST-free stock purchases for the six months following the sample period. You may apply the sales GST-free percentage to your total stock sales, to calculate your GST-free stock sales for the six months following the sample period. (5) If you start a business during the financial year, then the first sample period must occur within the first two months of trading. Every tax period (6) You may calculate your percentage of total sales that are GST-free for two two-week periods during the financial year. The two-week sample periods (the 'snapshots') must be continuous. A snapshot must be taken in each of the periods: • 1 June-31 July (to cover the period from July to December), and • 1 December-31 January (to cover the period from January to June). • 1 June-31 July (to cover the period from July to December), and • 1 December-31 January (to cover the period from January to June). (7) You may apply the sales GST-free percentage to your total stock sales to calculate your GST-free stock sales for the six months following the sample period. If you start a business during the financial year, then the first sample period must occur within the first two months of trading. (8) You may calculate your actual GST-free purchases every tax period from its records. 5% GST-free stock estimation basis (9) You may use a 5% GST-free stock estimation basis if your GST-free sales do not exceed 5% of total stock sales. (10) You may record and add your net amount of GST-free purchases (GST-free purchases reduced by the amount of purchases converted into taxable goods) for each GST-free product line that you resell GST-free, and apply your mark-ups to work out your GST-free sales. To work out your GST-free purchases you may either do a snapshot of your purchases or work out your actual GST-free purchases. | 11. Definitions: In this determination: Adequate point-of-sale equipment means point-of-sale equipment that can: • identify and record each separate supply by a food retailer as being GST-free or taxable, and • identify and record the total amount of GST-free sales of a food retailer and the total amount of sales of the food retailer. • identify and record each separate supply by a food retailer as being GST-free or taxable, and • identify and record the total amount of GST-free sales of a food retailer and the total amount of sales of the food retailer. Adequate point-of-sale equipment includes: • electronic scanning systems • touch screen registers, and • product-specific cash registers. • electronic scanning systems • touch screen registers, and • product-specific cash registers. Continental delicatessen means a store that predominantly sells processed meats, smallgoods, salamis, cheeses and similar items. However, it does not include a store: • where the majority of sales are grocery items, even if the store is called a deli, delicatessen or continental delicatessen; or • that makes any café or restaurant supplies. • where the majority of sales are grocery items, even if the store is called a deli, delicatessen or continental delicatessen; or • that makes any café or restaurant supplies. convenience store means a store that sells a mixture of goods including bread, milk, dairy products, cigarettes, confectionery, grocery lines and takeaway food (for example, freshly prepared sandwiches). However, a store is not a convenience store if the income of the business is predominantly from the sales of takeaway or dine-in food (for example, a fish and chip shop). Converter means a food retailer that purchases GST-free goods and converts those goods into taxable goods. It includes a food retailer that buys bread and sandwich ingredients and converts them into sandwiches. Reseller means a food retailer that purchases stock GST-free and resells it in an unchanged form, for example, bread and sandwich ingredients. It does not include a food retailer that converts the stock into taxable products (for example, a food retailer that converts bread and sandwich ingredients into sandwiches). Retailer that sells taxable and GST-free food means a retailer that sells food that is subject to GST and food not subject to GST from the same premises. For example, it includes a business that sells fresh fruit (GST-free) and soft drink (taxable). SAM turnover means either: • the total GST-exclusive amount of the food retailer's trading sales for the last financial year; or • the projected GST-exclusive amount of the food retailer's trading sales for the current financial year. However: • if a food retailer starts running its business part way through a financial year, then the food retailer must make an estimate of its trading sales for a 12 month period commencing from when it started to run the business; • for the business norms method, if the business is a pharmacy - SAM turnover does not include dispensary sales of claimable NHS prescriptions, including any patient contributions; or • for the business norms method, if the business is a rural convenience store , SAM turnover does not include: • fuel sales; and • trading sales from operating an Australia Post agency. • the total GST-exclusive amount of the food retailer's trading sales for the last financial year; or • the projected GST-exclusive amount of the food retailer's trading sales for the current financial year. However: • if a food retailer starts running its business part way through a financial year, then the food retailer must make an estimate of its trading sales for a 12 month period commencing from when it started to run the business; • for the business norms method, if the business is a pharmacy - SAM turnover does not include dispensary sales of claimable NHS prescriptions, including any patient contributions; or • for the business norms method, if the business is a rural convenience store , SAM turnover does not include: • fuel sales; and • trading sales from operating an Australia Post agency. trading sales means sales of trading stock and any other trading income, but excludes sales of capital assets and other sales made solely in ceasing or scaling down the business.", "Related_Explanatory_Statements": "SAM 2007/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This determination: a) revokes legislative instrument F2006B00275 - A New Tax System (Goods and Services Tax) (Simplified GST Accounting Methods) Determination (2001) with effect from 1 October 2007; and b) specifies the methods that eligible food retailers may use for working out net amounts for tax periods to which this determination applies.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/SAM20071/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SAM 2006/1", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Simplified Accounting Method Determination (No. 1) 2006 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Simplified accounting methods > 2006", "Date_of_Issue": "7 August 2006", "Signatory": "Signed by Mark Jackson Deputy Commissioner and Delegate of the Commissioner", "Registration_Number": "F2006L02632", "Registration_Date": "9 August 2006", "Body": "2. (1) This determination commences on 1 October 2006.: (2) This determination applies to net amounts for tax periods that start on or after 1 October 2006. Definitions 3. Terms in this determination that are defined in the A New Tax System (Goods and Services Tax) Act 1999 have the same meaning in this determination as they have in that Act. Eligibility 4. You may choose to use the simplified accounting method in clause 5 to calculate the amount of your input tax credits for the acquisitions of your trading stock for a tax period if: (a) you are registered for GST throughout the tax period; and (b) during the tax period, you operate a restaurant, cafe, or catering business; and (c) your annual turnover does not exceed $2 million (GST-exclusive). Note: It is irrelevant whether or not you have adequate point-of-sale equipment. (a) you are registered for GST throughout the tax period; and (b) during the tax period, you operate a restaurant, cafe, or catering business; and (c) your annual turnover does not exceed $2 million (GST-exclusive). Note: It is irrelevant whether or not you have adequate point-of-sale equipment. Method 5. (1) The simplified accounting method is as follows: (a) For each financial year, select a continuous four-week sample period during 1 June to 31 July, and select another continuous four-week sample period during 1 December to 31 January. For each sample period, record the amounts and the GST status of your trading stock purchases. Note: Two new calculations of the GST-free percentage must be done (about every six months) to calculate the amount of GST-free trading stock for the tax period(s) in each financial year. (b) For an existing business which starts to use this simplified accounting method where the start date is not from 1 June to 31 July or from 1 December to 31 January, the first sample period can be either: (i) a four-week period in the tax period in which you start to use the SAM, or (ii) a four-week period during either 1 June to 31 July or 1 December to 31 January, whichever has just elapsed. (c) If you start your business part way through the financial year, your first sample period must be in the first two months of trading. Note: \"first two months of trading\" means the first two months where you started selling food to your customers. (a) For each financial year, select a continuous four-week sample period during 1 June to 31 July, and select another continuous four-week sample period during 1 December to 31 January. For each sample period, record the amounts and the GST status of your trading stock purchases. Note: Two new calculations of the GST-free percentage must be done (about every six months) to calculate the amount of GST-free trading stock for the tax period(s) in each financial year. (b) For an existing business which starts to use this simplified accounting method where the start date is not from 1 June to 31 July or from 1 December to 31 January, the first sample period can be either: (i) a four-week period in the tax period in which you start to use the SAM, or (ii) a four-week period during either 1 June to 31 July or 1 December to 31 January, whichever has just elapsed. (c) If you start your business part way through the financial year, your first sample period must be in the first two months of trading. Note: \"first two months of trading\" means the first two months where you started selling food to your customers. (i) a four-week period in the tax period in which you start to use the SAM, or (ii) a four-week period during either 1 June to 31 July or 1 December to 31 January, whichever has just elapsed. (2) (a) Calculate the amount of trading stock that you purchase during each four-week sample period using one of the following methods: (i) If you account on a cash basis, the amount is the total consideration you provide during the four-week sample period for trading stock purchases. (ii) If you do not account on a cash basis, the amount is the total price of trading stock for which the earlier of the following occurs during the four-week sample period: • you provide any of the consideration; or • an invoice was issued for the acquisition. (i) If you account on a cash basis, the amount is the total consideration you provide during the four-week sample period for trading stock purchases. (ii) If you do not account on a cash basis, the amount is the total price of trading stock for which the earlier of the following occurs during the four-week sample period: • you provide any of the consideration; or • an invoice was issued for the acquisition. • you provide any of the consideration; or • an invoice was issued for the acquisition. (b) From the amount of trading stock that you calculated at 5(2)(a), determine the amount which relates to GST-free acquisitions. (c) Divide the total at 5(2)(b) by the total at 5(2)(a) and express the result as a percentage. This is the percentage of your GST-free trading stock that you purchased for the sample period. (d) Calculate the amount of trading stock that you purchased during a tax period by using one of the following methods: (i) If you account on a cash basis, the amount is the total consideration you provide during the tax period for trading stock purchases. (ii) If you do not account on a cash basis, the amount is the total price of any trading stock for which the earlier of the following occurs during the tax period: • you provide any of the consideration; or • an invoice was issued for the acquisition. (i) If you account on a cash basis, the amount is the total consideration you provide during the tax period for trading stock purchases. (ii) If you do not account on a cash basis, the amount is the total price of any trading stock for which the earlier of the following occurs during the tax period: • you provide any of the consideration; or • an invoice was issued for the acquisition. • you provide any of the consideration; or • an invoice was issued for the acquisition. (e) The amount of GST-free trading stock for each tax period is calculated as follows: (i) GST-free trading stock purchases for tax periods in July to December is calculated by multiplying the percentage of GST-free trading stock from the sample period during 1 June to 31 July (of the same calendar year) to the amount of trading stock you purchased in each tax period; (ii) GST-free trading stock purchases for tax periods in January to June is calculated by multiplying the percentage of GST-free trading stock from the sample period during 1 December to 31 January (of the same financial year) to the amount of trading stock you purchased in each tax period; (iii) If your tax period is a financial year then the amount of GST-free trading stock from: (1) July to December is calculated by multiplying the percentage of GST-free trading stock from the sample period 1 June to 31 July (of the same calendar year) to the amount of trading stock you purchase from July to December; (2) January to June is calculated by multiplying the percentage of GST-free trading stock from the sample period 1 December to 31 January (of the same financial year) to the amount of trading stock you purchase from January to June. (i) GST-free trading stock purchases for tax periods in July to December is calculated by multiplying the percentage of GST-free trading stock from the sample period during 1 June to 31 July (of the same calendar year) to the amount of trading stock you purchased in each tax period; (ii) GST-free trading stock purchases for tax periods in January to June is calculated by multiplying the percentage of GST-free trading stock from the sample period during 1 December to 31 January (of the same financial year) to the amount of trading stock you purchased in each tax period; (iii) If your tax period is a financial year then the amount of GST-free trading stock from: (1) July to December is calculated by multiplying the percentage of GST-free trading stock from the sample period 1 June to 31 July (of the same calendar year) to the amount of trading stock you purchase from July to December; (2) January to June is calculated by multiplying the percentage of GST-free trading stock from the sample period 1 December to 31 January (of the same financial year) to the amount of trading stock you purchase from January to June. (1) July to December is calculated by multiplying the percentage of GST-free trading stock from the sample period 1 June to 31 July (of the same calendar year) to the amount of trading stock you purchase from July to December; (2) January to June is calculated by multiplying the percentage of GST-free trading stock from the sample period 1 December to 31 January (of the same financial year) to the amount of trading stock you purchase from January to June. (f) For each tax period, subtract 5(2)(e) from 5(2)(d). (g) Multiply 5(2)(f) by 1/11th. This is your input tax credit entitlement for the acquisitions mentioned in paragraph 5(2)(d). Your net amount for the tax period is otherwise worked out in accordance with Division 17 of the GST Act. (3) If: • a creditable acquisition has been included in paragraph 5(2)(d) for a tax period; and • your GST return for a subsequent tax period (where you are not using the method specified in this determination) includes an input tax credit for an acquisition covered by paragraph 5(2)(d) for an earlier tax period; then your net amount for that earlier tax period is increased by the amount of that credit. • a creditable acquisition has been included in paragraph 5(2)(d) for a tax period; and • your GST return for a subsequent tax period (where you are not using the method specified in this determination) includes an input tax credit for an acquisition covered by paragraph 5(2)(d) for an earlier tax period; then your net amount for that earlier tax period is increased by the amount of that credit. (4) It is not a requirement that a tax invoice be held for an acquisition for it to be included in the calculation of your input tax credit entitlement for your trading stock purchases for a tax period whilst using the method specified in this determination.", "Related_Explanatory_Statements": "SAM 2006/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/SAM20061/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SAM 2005/1", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Simplified Accounting Method Determination (No. 1) 2005", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Simplified accounting methods > 2005", "Date_of_Issue": "2 September 2005", "Signatory": "Assistant Deputy Commissioner Deputy Commissioner and Delegate of the Commissioner", "Registration_Number": "F2005L02513", "Registration_Date": "5 September 2005", "Body": "2. (1) This determination commences on 1 October 2005.: (2) This determination applies to net amounts for tax periods that start on or after 1 October 2005. Definitions 3. Terms in this determination that are defined in the A New Tax System (Goods and Services Tax) Act 1999 have the same meaning in this determination as they have in that Act. Eligibility 4. You may choose to use the simplified accounting method in clause 5 for a tax period if: (a) you are registered for GST throughout the tax period; and (b) during the tax period, your enterprise consists mainly of selling, as a retailer, a range of food and other domestic goods that is equivalent in breadth to that commonly sold at supermarkets or convenience stores; and Note: A petrol station is not a convenience store, even if part of its product range is similar to that of a convenience store. (c) less than 5% of the total consideration for your sales of goods for the tax period is for goods: (i) that you sell as a taxable supply; and (ii) that consist of or include goods that were sold to you GST-free; and Examples: A chicken that you cook and sell hot, or a sandwich that you make from bread and fresh ingredients, would count towards the 5% limit under this paragraph, since the ingredients would be at least partly GST-free but the sale would be taxable. (d) your annual turnover does not exceed $2 million; and (e) throughout the tax period you have adequate point-of-sale equipment (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 (Simplified GST Accounting Methods) Determination 2001) . (a) you are registered for GST throughout the tax period; and (b) during the tax period, your enterprise consists mainly of selling, as a retailer, a range of food and other domestic goods that is equivalent in breadth to that commonly sold at supermarkets or convenience stores; and Note: A petrol station is not a convenience store, even if part of its product range is similar to that of a convenience store. (c) less than 5% of the total consideration for your sales of goods for the tax period is for goods: (i) that you sell as a taxable supply; and (ii) that consist of or include goods that were sold to you GST-free; and Examples: A chicken that you cook and sell hot, or a sandwich that you make from bread and fresh ingredients, would count towards the 5% limit under this paragraph, since the ingredients would be at least partly GST-free but the sale would be taxable. (d) your annual turnover does not exceed $2 million; and (e) throughout the tax period you have adequate point-of-sale equipment (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 (Simplified GST Accounting Methods) Determination 2001) . (i) that you sell as a taxable supply; and (ii) that consist of or include goods that were sold to you GST-free; and Examples: A chicken that you cook and sell hot, or a sandwich that you make from bread and fresh ingredients, would count towards the 5% limit under this paragraph, since the ingredients would be at least partly GST-free but the sale would be taxable. Method 5. (1) The simplified accounting method is as follows: (a) If you account on a cash basis, calculate the total consideration you provide during the tax period for the goods you purchase. If you do not account on a cash basis, calculate the total consideration for those goods you purchase for which an invoice was issued, or any part of the consideration was provided, during the tax period. (b) Calculate the total consideration for the sales of goods you make during the tax period that are GST-free supplies. (c) Calculate the total consideration for all of the sales of goods you make during the tax period, whether taxable supplies or GST-free supplies. (d) Divide the total at (b) by the total at (c) and express the result as a percentage. (e) Multiply this percentage by the total at (a). (The result is an estimate of your GST-free purchases.) (f) Subtract (e) from (a). (The result is an estimate of your taxable purchases.) (g) Multiply (f) by 1/11th. The result is your input tax credit entitlement for the purchases mentioned in paragraph (a). Your net amount for the tax period is otherwise worked out in the normal way. (a) If you account on a cash basis, calculate the total consideration you provide during the tax period for the goods you purchase. If you do not account on a cash basis, calculate the total consideration for those goods you purchase for which an invoice was issued, or any part of the consideration was provided, during the tax period. (b) Calculate the total consideration for the sales of goods you make during the tax period that are GST-free supplies. (c) Calculate the total consideration for all of the sales of goods you make during the tax period, whether taxable supplies or GST-free supplies. (d) Divide the total at (b) by the total at (c) and express the result as a percentage. (e) Multiply this percentage by the total at (a). (The result is an estimate of your GST-free purchases.) (f) Subtract (e) from (a). (The result is an estimate of your taxable purchases.) (g) Multiply (f) by 1/11th. The result is your input tax credit entitlement for the purchases mentioned in paragraph (a). Your net amount for the tax period is otherwise worked out in the normal way. (2) Paragraphs (1)(a), (b) and (c) do not apply to goods that are: (a) not held by you for the purposes of sale or exchange in the ordinary course of business; or (b) not part of the range of food and domestic goods commonly sold at supermarkets or convenience stores; or (c) held by you in substantially greater quantity or variety than is common for supermarkets or convenience stores; or (d) alcoholic beverages. (a) not held by you for the purposes of sale or exchange in the ordinary course of business; or (b) not part of the range of food and domestic goods commonly sold at supermarkets or convenience stores; or (c) held by you in substantially greater quantity or variety than is common for supermarkets or convenience stores; or (d) alcoholic beverages. (3) If your GST return for a tax period for which a choice to use this method is not in effect takes into account an input tax credit for a purchase covered by paragraph 5(1)(a) for an earlier tax period, your net amount for that earlier tax period is increased by the amount of that credit.", "Related_Explanatory_Statements": "SAM 2005/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/SAM20051/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SAM 2004/1", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Methods Determination (No. 1) 2004", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Simplified accounting methods > 2004", "Date_of_Issue": "31 March 2004", "Signatory": "Eileen Clancy Assistant Deputy Commissioner Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2005B02065", "Registration_Date": "28 June 2005", "Body": "2. (1) This determination commences on 1 April 2004.: (2) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. (3) This determination applies in relation to net amounts for tax periods starting on or after 1 January 2004. Defined terms 3. Some terms in this determination are shown in bold italics when first used. They are defined in clause 7. 4. Terms in this determination that are defined in the GST Act have the same meaning as in the GST Act. Eligibility 5. A government entity may choose to use the simplified accounting method specified in clause 6 to calculate its net amount, in so far as the net amount relates to supplies and acquisitions made through a sub-entity of the government entity, if: (a) the government entity is a retailer; and (b) the government entity is registered; and (c) through the sub-entity, the government entity sells both taxable and GST-free food at the same premises in the course or furtherance of carrying on the government entity's enterprise; and (d) the sub-entity's main activity is selling food and it mainly sells the food in an unchanged form; and (e) the sub-entity's annual turnover would not exceed $1 million (if it were calculated as though the sub-entity were a separate entity); and (f) the sub-entity is located in a prison or other institution where people are lawfully detained; and (g) the sub-entity does not have point-of-sale equipment that can: (i) identify and record each separate supply as being GST-free or taxable; and (ii) identify and record the total amount of its GST-free sales and the total amount of its sales. (a) the government entity is a retailer; and (b) the government entity is registered; and (c) through the sub-entity, the government entity sells both taxable and GST-free food at the same premises in the course or furtherance of carrying on the government entity's enterprise; and (d) the sub-entity's main activity is selling food and it mainly sells the food in an unchanged form; and (e) the sub-entity's annual turnover would not exceed $1 million (if it were calculated as though the sub-entity were a separate entity); and (f) the sub-entity is located in a prison or other institution where people are lawfully detained; and (g) the sub-entity does not have point-of-sale equipment that can: (i) identify and record each separate supply as being GST-free or taxable; and (ii) identify and record the total amount of its GST-free sales and the total amount of its sales. (i) identify and record each separate supply as being GST-free or taxable; and (ii) identify and record the total amount of its GST-free sales and the total amount of its sales. The government entity's notice of its choice must specify the sub-entities for which the government entity chooses to use the simplified accounting method. Simplified Accounting Method 6. The simplified accounting method is, in working out the government entity's net amount, either: (a) the GST payable by the government entity on the taxable supplies made through each sub-entity to which its choice applies must be estimated using method A ; or (b) the GST payable by the government entity on the taxable supplies made through each sub-entity to which its choice applies, and the government entity's entitlement to input tax credits on creditable acquisitions made through each of those sub-entities, must be estimated using method B. (a) the GST payable by the government entity on the taxable supplies made through each sub-entity to which its choice applies must be estimated using method A ; or (b) the GST payable by the government entity on the taxable supplies made through each sub-entity to which its choice applies, and the government entity's entitlement to input tax credits on creditable acquisitions made through each of those sub-entities, must be estimated using method B. The government entity's notice of its choice must specify whether it chooses to use method A or method B. The government entity may not choose to use method A for some sub-entities and method B for other sub-entities. Definitions | 7. In this determination:: four-week sample period means any continuous four-week period that occurs between either: (a) 1 June - 31 July (to cover the tax periods that begin between the first day of that July and the last day of the following December inclusive); or (b) 1 December - 31 January (to cover the tax periods that begin between the first day of that January and the last day of the following June inclusive). (a) 1 June - 31 July (to cover the tax periods that begin between the first day of that July and the last day of the following December inclusive); or (b) 1 December - 31 January (to cover the tax periods that begin between the first day of that January and the last day of the following June inclusive). GST Act means the A New Tax System (Goods and Services Tax) Act 1999. method A is: 1. Record the total stock purchases for the sub-entity. 2. Record the total creditable stock purchases for the sub-entity. 3. Divide the total creditable stock purchases (2) by the total stock purchases (1) to calculate the percentage of creditable purchases. 4. Apply this percentage to the total sales made by the sub-entity and then multiply by 1/11th to estimate the GST payable on those sales for the tax period. 1. Record the total stock purchases for the sub-entity. 2. Record the total creditable stock purchases for the sub-entity. 3. Divide the total creditable stock purchases (2) by the total stock purchases (1) to calculate the percentage of creditable purchases. 4. Apply this percentage to the total sales made by the sub-entity and then multiply by 1/11th to estimate the GST payable on those sales for the tax period. method B is: 1. Record your total stock purchases for the sub-entity for a four-week sample period. 2. Record your total creditable stock purchases for the sub-entity for the four-week sample period. 3. Divide the total creditable stock purchases (2) by the total stock purchases (1) to calculate the percentage of creditable purchases. 4. Apply this percentage to the total stock purchases by the sub-entity to estimate the creditable purchases for each of the tax periods covered by the four-week sample period and then multiply by 1/11th to estimate the input tax credit entitlement on those purchases for each of those tax periods. 5. Apply the same percentage to the total sales by the sub-entity for each of those tax periods and then multiply by 1/11th to estimate the GST payable on those sales for each of those respective tax periods. 1. Record your total stock purchases for the sub-entity for a four-week sample period. 2. Record your total creditable stock purchases for the sub-entity for the four-week sample period. 3. Divide the total creditable stock purchases (2) by the total stock purchases (1) to calculate the percentage of creditable purchases. 4. Apply this percentage to the total stock purchases by the sub-entity to estimate the creditable purchases for each of the tax periods covered by the four-week sample period and then multiply by 1/11th to estimate the input tax credit entitlement on those purchases for each of those tax periods. 5. Apply the same percentage to the total sales by the sub-entity for each of those tax periods and then multiply by 1/11th to estimate the GST payable on those sales for each of those respective tax periods. sub-entity of an entity means an organisation that: (a) is part of the entity's enterprise(s); and (b) is not a separate entity; and (c) is not registered; and (d) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation. (a) is part of the entity's enterprise(s); and (b) is not a separate entity; and (c) is not registered; and (d) can be separately identified by reference to the nature of the activities carried on through the organisation or the location of the organisation.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/SAM20041/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SAM 2001/1", "Title": "A New Tax System (Goods and Services Tax) (Simplified GST Accounting Methods) Determination 2001 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Simplified accounting methods > 2001", "Date_of_Issue": "1 June 2001", "Signatory": "GEOFF MILLS, Acting Assistant Commissioner, Goods and Services Tax, Delegate of the Commissioner of Taxation", "Registration_Number": "F2006B00275", "Registration_Date": "1 February 2006", "Body": "1.1 Name of Determination: This Determination is the A New Tax System (Goods and Services Tax) (Simplified GST Accounting Methods) Determination 2001 . | 1.2 Commencement: This Determination commences on 1 June 2001. | 1.3 Definitions: In this Determination: GST Act means the A New Tax System (Goods and Services Tax) Act 1999. GST Act means the A New Tax System (Goods and Services Tax) Act 1999. Adequate point-of-sale equipment means point-of-sale equipment that can: • identify and record each separate supply by a food retailer as being GST- free or taxable, and • identify and record the total amount of GST- free sales of a food retailer and the total amount of sales of the food retailer. • identify and record each separate supply by a food retailer as being GST- free or taxable, and • identify and record the total amount of GST- free sales of a food retailer and the total amount of sales of the food retailer. Adequate point-of-sale equipment includes: • electronic scanning systems • touch screen registers, and • product-specific cash registers. • electronic scanning systems • touch screen registers, and • product-specific cash registers. Annual turnover is not more than the relevant threshold means for a simplified GST accounting method, either: • $1 million if a food retailer uses the business norms method; or • $2 million if it uses the stock purchases or the snapshot method. • $1 million if a food retailer uses the business norms method; or • $2 million if it uses the stock purchases or the snapshot method. Continental delicatessen means a store that predominantly sells processed meats, smallgoods, salamis, cheeses and similar items. However, it does not include a store: • where the majority of sales are grocery items, even if the store is called a deli, delicatessen or continental delicatessen; or • that makes any cafe or restaurant supplies. • where the majority of sales are grocery items, even if the store is called a deli, delicatessen or continental delicatessen; or • that makes any cafe or restaurant supplies. Convenience store means a store that sells a mixture of goods including bread, milk, dairy products, cigarettes, confectionery, grocery lines and takeaway food (for example, freshly prepared sandwiches). However, a store is not a convenience store if the income of the business is predominantly from the sales of takeaway or dine-in food (for example, a fish and chip shop). Converter means a food retailer that purchases GST-free goods and converts those goods into taxable goods. It includes a food retailer that buys bread and sandwich ingredients and converts them into sandwiches. Reseller means a food retailer that purchases stock GST-free and resells it in an unchanged form. However, it does not include a food retailer that converts the stock into taxable products (for example, a food retailer that converts bread and sandwich ingredients into sandwiches.) Retailer that sells both taxable and GST-free food means a retailer that sells from the same premises food that is subject to GST and food not subject to GST. It includes a business that sells fresh fruit (GST-free) and soft drink (taxable). Information about simplified GST accounting methods Under section 123-5 of the Act, the Commissioner may determine in writing an arrangement (to be known as a simplified GST accounting method) that: (a) specifies the kinds of retailers to whom it is available; and (b) provides a method for working out net amounts of retailers to whom the method applies. The kinds of retailer that can be specified must all be kinds of retailers that: (a) sell food in the course or furtherance of carrying on their enterprise; or (b) make supplies that are GST-free under Subdivision 38-G of the Act (which relates to the non-commercial activities of charitable institutions, a trustee of a charitable fund or a gift-deductible fund) in the course or furtherance of carrying on their enterprise. Several of the expressions used in section 123-5, including retailer , net amount and food , are defined in the Dictionary to the Act. Under section 123-10 of the Act, a retailer may choose to apply a simplified GST accounting method that is available to the retailer. However, the retailer: (a) cannot revoke the choice within 12 months after the day on which the retailer made the choice; and (b) cannot make a further choice within 12 months after the day on which the retailer revoked a previous choice; and (c) cannot choose to apply a simplified GST accounting method in addition to another simplified GST accounting method that the retailer has already chosen. The Commissioner has published a booklet called Simplified GST Accounting Methods for Food Retailers (Second Edition) . The booklet sets out three accounting methods: (a) the business norms method; (b) the stock purchases method; (c) the snapshot method. A retailer of food may choose any of those methods as a simplified GST accounting method, to the extent explained in the booklet. The Commissioner has also published fact sheets called Taxfacts Simplified GST Accounting Methods . These fact sheets are directed to specific kinds of retailers, and describe the business norms that those retailers are to use if they choose the business norms method. These fact sheets should be used with the booklet called Simplified GST Accounting Methods for Food Retailers . The Commissioner's booklet and fact sheets are available from the Australian Taxation Office. (a) specifies the kinds of retailers to whom it is available; and (b) provides a method for working out net amounts of retailers to whom the method applies. The kinds of retailer that can be specified must all be kinds of retailers that: (a) sell food in the course or furtherance of carrying on their enterprise; or (b) make supplies that are GST-free under Subdivision 38-G of the Act (which relates to the non-commercial activities of charitable institutions, a trustee of a charitable fund or a gift-deductible fund) in the course or furtherance of carrying on their enterprise. (a) sell food in the course or furtherance of carrying on their enterprise; or (b) make supplies that are GST-free under Subdivision 38-G of the Act (which relates to the non-commercial activities of charitable institutions, a trustee of a charitable fund or a gift-deductible fund) in the course or furtherance of carrying on their enterprise. Several of the expressions used in section 123-5, including retailer , net amount and food , are defined in the Dictionary to the Act. Under section 123-10 of the Act, a retailer may choose to apply a simplified GST accounting method that is available to the retailer. However, the retailer: (a) cannot revoke the choice within 12 months after the day on which the retailer made the choice; and (b) cannot make a further choice within 12 months after the day on which the retailer revoked a previous choice; and (c) cannot choose to apply a simplified GST accounting method in addition to another simplified GST accounting method that the retailer has already chosen. (a) cannot revoke the choice within 12 months after the day on which the retailer made the choice; and (b) cannot make a further choice within 12 months after the day on which the retailer revoked a previous choice; and (c) cannot choose to apply a simplified GST accounting method in addition to another simplified GST accounting method that the retailer has already chosen. The Commissioner has published a booklet called Simplified GST Accounting Methods for Food Retailers (Second Edition) . The booklet sets out three accounting methods: (a) the business norms method; (b) the stock purchases method; (c) the snapshot method. (a) the business norms method; (b) the stock purchases method; (c) the snapshot method. A retailer of food may choose any of those methods as a simplified GST accounting method, to the extent explained in the booklet. The Commissioner has also published fact sheets called Taxfacts Simplified GST Accounting Methods . These fact sheets are directed to specific kinds of retailers, and describe the business norms that those retailers are to use if they choose the business norms method. These fact sheets should be used with the booklet called Simplified GST Accounting Methods for Food Retailers . The Commissioner's booklet and fact sheets are available from the Australian Taxation Office. Some terms in this determination are shown in bold italics when first used. They are explained in the Definitions section. | 2.1 Eligibility: A food retailer is eligible to use a simplified GST accounting method if: • it is registered for GST; and • it is a retailer that sells both taxable and GST-free food at the same premises; and • its annual turnover is not more than the relevant threshold ; and • it does not have adequate point-of-sale equipment . • it is registered for GST; and • it is a retailer that sells both taxable and GST-free food at the same premises; and • its annual turnover is not more than the relevant threshold ; and • it does not have adequate point-of-sale equipment . | 2.2 Methods: (1) In June 2001, the Commissioner published a booklet called Simplified GST Accounting Methods for Food Retailers (Second Edition) . (2) The simplified GST accounting methods that eligible retailers may choose are: • the business norms method; and • the stock purchases method; and • the snapshot method. • the business norms method; and • the stock purchases method; and • the snapshot method. | 2.2.1 Business norms method: (1) To estimate its GST- free sales and purchases, a food retailer may apply standard percentages (known as business norms) to its total sales and purchases of trading stock for every tax period. (2) There are nine business norms that are available for specific food retailers (detailed in Part 3). Note: Information on the operation of this method is available in the booklet called Simplified GST Accounting Methods for Food Retailers (Second Edition) and in the documents called Taxfacts Simplified GST Accounting Methods. | 2.2.2 Stock purchases method: (1) The stock purchases method is only available to resellers and it is not available to converters . (2) A food retailer may use the stock purchases method: (a) for every tax period; or (b) for two four-week sample periods; or (c) if it applies a 5% GST- free stock estimation basis. (a) for every tax period; or (b) for two four-week sample periods; or (c) if it applies a 5% GST- free stock estimation basis. (a) Every tax period A food retailer may calculate its GST- free stock purchases and work out its percentage of total stock purchases that are GST- free for every tax period. This percentage is applied to its total sales to estimate its GST- free sales. (b) Two four-week sample periods A food retailer may calculate its percentage of total purchases that are GST- free for two four-week periods during the financial year. The four-week sample periods must be continuous. A calculation must be taken in each of the periods : • 1 June-31 July (to cover the period from July to December), and • 1 December-31 January (to cover the period from January to June). • 1 June-31 July (to cover the period from July to December), and • 1 December-31 January (to cover the period from January to June). A food retailer may apply the GST- free percentage of stock purchases to both its total stock purchases and sales, to calculate its GST- free stock purchases and sales for the six months following the sample period. If a food retailer starts a business during the financial year, then the first sample period must occur within the first two months of trading. (c) 5% GST- free stock estimation basis A food retailer may use the 5% GST- free stock estimation basis for goods that it purchases and resells GST- free, if those purchases do not exceed 5% of total stock purchases. To calculate GST- free purchases made during each tax period, a food retailer must record and add the total amount of its GST- free purchases. To calculate GST- free sales made during each tax period, it may apply its profit mark-ups to its GST- free purchases, to estimate its GST- free sales. Note: Information on the operation of this method is available in the booklet called Simplified GST Accounting Methods for Food Retailers (Second Edition) and in the documents called Taxfacts Simplified GST Accounting Methods. | 2.2.3 Snapshot method: (1) A food retailer may calculate its GST- free stock purchases as a percentage of total stock purchases and its GST- free sales as a percentage of total stock sales. (2) A food retailer may use the snapshot method: (a) for two sample periods; or (b) for every tax period; or (c) if it applies a 5% GST- free stock estimation basis. (a) for two sample periods; or (b) for every tax period; or (c) if it applies a 5% GST- free stock estimation basis. (a) Two sample periods A food retailer may calculate its percentage of total purchases that are GST- free (that is, its 'purchases GST- free percentage') for two four-week periods during the financial year. It may calculate the percentage of its total sales that are GST- free (that is, its 'sales GST- free percentage') for two two-week periods during the financial year. The four-week and two-week sample periods (the 'snapshots') must be continuous. A snapshot must be taken in each of the periods: • 1 June-31 July (to cover the period from July to December), and • 1 December-31 January (to cover the period from January to June). • 1 June-31 July (to cover the period from July to December), and • 1 December-31 January (to cover the period from January to June). A food retailer may apply the purchases GST- free percentage to total stock purchases, to calculate its GST- free stock purchases for the six months following the sample period. It may apply the sales GST- free percentage to its total stock sales, to calculate its GST- free stock sales for the six months following the sample period. If a food retailer starts a business during the financial year, then the first sample period must occur within the first two months of trading. (b) Every tax period A food retailer may calculate its percentage of total sales that are GST- free for two two-week periods during the financial year. The two-week sample periods (the 'snapshots') must be continuous. A snapshot must be taken in each of the periods: • 1 June-31 July (to cover the period from July to December), and • 1 December-31 January (to cover the period from January to June). • 1 June-31 July (to cover the period from July to December), and • 1 December-31 January (to cover the period from January to June). A food retailer may apply the sales GST- free percentage to its total stock sales to calculate its GST- free stock sales for the six months following the sample period. If a food retailer starts a business during the financial year, then the first sample period must occur within the first two months of trading. A food retailer may calculate its actual GST- free purchases every tax period from its records. (c) 5% GST- free stock estimation basis A food retailer may use a 5% GST- free stock estimation basis if its GST- free sales does not exceed 5% of total stock sales. A food retailer may record and add its net amount of GST- free purchases (GST- free purchases reduced by the amount of purchases converted into taxable goods) for each GST- free product line that it resells GST- free, and apply its mark-ups to work out its GST- free sales. To work out its GST- free purchases it may either do a snapshot of its purchases or work out its actual GST- free purchases. Note: Information on the operation of this method is available in the booklet called Simplified GST Accounting Methods for Food Retailers (Second Edition) and in the documents called Taxfacts Simplified GST Accounting Methods. | 2.3 Choosing or revoking a simplified GST accounting method: If a food retailer elects to use a simplified GST accounting method (or to revoke their choice) it must notify the Commissioner in the approved form. Note: (1) Information on the election to use a simplified GST accounting method and the notice to revoke an election to use a simplified GST accounting method is available in the booklet called Simplified GST Accounting Methods for Food Retailers (Second Edition). (2) The approved forms for the election to use a simplified GST accounting method and the notice to revoke an election to use a simplified GST accounting method are available in the booklet called Simplified GST Accounting Methods for Food Retailers (Second Edition). | 3.1 Hot bread shops: (1) In June 2001, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods Business Norms Percentages No. 1 Hot Bread Shops . (2) For subsection 123-5 (1) of the GST Act, the information set out in the document is part of the business norms method that may be used by an eligible retailer. Note: The document does not apply to all hot bread shops. It is important to read the document to determine whether it applies to a particular retailer. | 3.2 Convenience stores that prepare takeaways: (1) In June 2001, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods Business Norms Percentages No. 2 Convenience Stores that prepare takeaways for convenience stores that: (a) do not sell fuel or alcoholic beverages; and (b) convert GST-free food into taxable food. (a) do not sell fuel or alcoholic beverages; and (b) convert GST-free food into taxable food. (2) For subsection 123-5 (1) of the GST Act, the information set out in the document is part of the business norms method that may be used by an eligible retailer. Note: The document does not apply to all convenience stores. It is important to read the document to determine whether it applies to a particular retailer. | 3.3 Convenience stores that do not prepare takeaways: (1) In June 2001, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods Business Norms Percentages No. 3 Convenience Stores that don't prepare takeaways for convenience stores that: (a) do not sell fuel or alcoholic beverages; and (b) only resells its products. (a) do not sell fuel or alcoholic beverages; and (b) only resells its products. (2) For subsection 123-5 (1) of the GST Act, the information set out in the document is part of the business norms method that may be used by an eligible retailer. Note: The document does not apply to all convenience stores. It is important to read the document to determine whether it applies to a particular retailer. | 3.4 Fresh fish retailers: (1) In June 2001, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods Business Norms Percentages No. 4 Fresh Fish Retailers that mainly retail fresh fish with some sales of cooked fish . (2) For subsection 123-5 (1) of the GST Act, the information set out in the document is part of the business norms method that may be used by an eligible retailer. Note: The document does not apply to all fresh fish retailers. It is important to read the document to determine whether it applies to a particular retailer. | 3.5 Rural convenience stores: (1) In June 2001, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods Business Norms Percentages No. 5 Rural Convenience Stores that may include sales of fuel or Australia Post agency business (2) For subsection 123-5 (1) of the GST Act, the information set out in the document is part of the business norms method that may be used by an eligible retailer. Note: The document does not apply to all rural convenience stores. It is important to read the document to determine whether it applies to a particular retailer. | 3.6 Pharmacies: (1) In June 2001, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods Business Norms Percentages No. 6 Pharmacies with both taxable and GST-free food sales . (2) For subsection 123-5 (1) of the GST Act, the information set out in the document is part of the business norms method that may be used by an eligible retailer of a kind to which the document applies. Note: The document does not apply to all pharmacies. It is important to read the document to determine whether it applies to a particular retailer. | 3.7 Cake shops: (1) In June 2001, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods Business Norms Percentages No. 7 Cake Shops . (2) For subsection 123-5 (1) of the GST Act, the information set out in the document is part of the business norms method that may be used by an eligible retailer. Note: The document does not apply to all cake shops. It is important to read the document to determine whether it applies to a particular retailer. | 3.8 Healthfood shops: (1) In June 2001, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods Business Norms Percentages No. 8 Healthfood Shops that don't convert GST-free food into taxable food . (2) For subsection 123-5 (1) of the GST Act, the information set out in the document is part of the business norms method that may be used by an eligible retailer. Note: The document does not apply to all healthfood shops. It is important to read the document to determine whether it applies to a particular retailer. | 3.9 Continental Delicatessens: (1) In June 2001, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods Business Norms Percentages No. 9 Continental Delicatessens that don't sell hot foods or prepared meals . (2) For subsection 123-5 (1) of the GST Act, the information set out in the document is part of the business norms method that may be used by an eligible retailer. Note: The document does not apply to all continental delicatessens. It is important to read the document to determine whether it applies to a particular retailer.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/SAM20011/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SAM 2000/1", "Title": "A New Tax System (Goods and Services Tax) (Simplified Accounting Methods) Determination 2000 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Simplified accounting methods > 2000", "Date_of_Issue": "30 June 2000", "Signatory": "LAWRIE HILL Assistant Commissioner, Rulings, Goods and Services Tax", "Registration_Number": "F2006B00275", "Registration_Date": "1 February 2006", "Body": "1.1 Name of Determination: This Determination is the A New Tax System (Goods and Services Tax) (Simplified Accounting Methods) Determination 2000 . | 1.2 Commencement: This Determination commences on 1 July 2000. | 1.3 Definition: In this Determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. Information about simplified accounting methods Under section 123-5 of the Act, the Commissioner may determine in writing an arrangement (to be known as a simplified accounting method) that: (a) specifies the kinds of retailers to whom it is available; and (b) provides a method for working out net amounts of retailers to whom the method applies. The kinds of retailer that can be specified must all be kinds of retailers that: (a) sell food in the course or furtherance of carrying on their enterprise; or (b) make supplies that are GST-free under Subdivision 38-G of the Act (which relates to the non-commercial activities of charitable institutions, a trustee of a charitable fund or a gift-deductible fund) in the course or furtherance of carrying on their enterprise. Several of the expressions used in section 123-5, including retailer , net amount and food , are defined in the Dictionary to the Act. Under section 123-10 of the Act, a retailer may choose to apply a simplified accounting method that is available to the retailer. However, the retailer: (a) cannot revoke the choice within 12 months after the day on which the retailer made the choice; and (b) cannot make a further choice within 12 months after the day on which the retailer revoked a previous choice; and (c) cannot choose to apply a simplified accounting method in addition to another simplified accounting method that the retailer has already chosen. The Commissioner has published a document called Simplified GST Accounting Methods for Food Retailers . The document sets out 3 accounting methods: (a) the business norms method; (b) the snapshot method; (c) the stock purchases method (also known as the analysis of purchases method). A retailer described in that document may choose any of those methods as a simplified accounting method, to the extent explained in the document. The Commissioner has also published documents called Taxfacts Simplified GST Accounting Methods . These documents are directed to specific kinds of retailers, and describe the business norms that those retailers are to use if they choose the business norms method. The Commissioner's documents are available from the Australian Taxation Office. Act means the A New Tax System (Goods and Services Tax) Act 1999. (a) specifies the kinds of retailers to whom it is available; and (b) provides a method for working out net amounts of retailers to whom the method applies. The kinds of retailer that can be specified must all be kinds of retailers that: (a) sell food in the course or furtherance of carrying on their enterprise; or (b) make supplies that are GST-free under Subdivision 38-G of the Act (which relates to the non-commercial activities of charitable institutions, a trustee of a charitable fund or a gift-deductible fund) in the course or furtherance of carrying on their enterprise. (a) sell food in the course or furtherance of carrying on their enterprise; or (b) make supplies that are GST-free under Subdivision 38-G of the Act (which relates to the non-commercial activities of charitable institutions, a trustee of a charitable fund or a gift-deductible fund) in the course or furtherance of carrying on their enterprise. Several of the expressions used in section 123-5, including retailer , net amount and food , are defined in the Dictionary to the Act. Under section 123-10 of the Act, a retailer may choose to apply a simplified accounting method that is available to the retailer. However, the retailer: (a) cannot revoke the choice within 12 months after the day on which the retailer made the choice; and (b) cannot make a further choice within 12 months after the day on which the retailer revoked a previous choice; and (c) cannot choose to apply a simplified accounting method in addition to another simplified accounting method that the retailer has already chosen. (a) cannot revoke the choice within 12 months after the day on which the retailer made the choice; and (b) cannot make a further choice within 12 months after the day on which the retailer revoked a previous choice; and (c) cannot choose to apply a simplified accounting method in addition to another simplified accounting method that the retailer has already chosen. The Commissioner has published a document called Simplified GST Accounting Methods for Food Retailers . The document sets out 3 accounting methods: (a) the business norms method; (b) the snapshot method; (c) the stock purchases method (also known as the analysis of purchases method). (a) the business norms method; (b) the snapshot method; (c) the stock purchases method (also known as the analysis of purchases method). A retailer described in that document may choose any of those methods as a simplified accounting method, to the extent explained in the document. The Commissioner has also published documents called Taxfacts Simplified GST Accounting Methods . These documents are directed to specific kinds of retailers, and describe the business norms that those retailers are to use if they choose the business norms method. The Commissioner's documents are available from the Australian Taxation Office. | 2.1 Methods: (1) In March 2000, the Commissioner published a document called Simplified GST Accounting Methods for Food Retailers . (2) For subsection 123-5 (1) of the Act, the simplified accounting method for a retailer of a kind to which the document applies is an accounting method described in the document as a method that the retailer may choose. Note The accounting methods set out in the document are: • the business norms method • the snapshot method • the stock purchases method (also known as the analysis of purchases method). However, the document describes the business norms method in terms that make it clear that that method can be used by a retailer only if the Commissioner has published detailed business norms for that kind of retailer. The business norms are essential to the proper use of the method. (1) In March 2000, the Commissioner published a document called Simplified GST Accounting Methods for Food Retailers . (2) For subsection 123-5 (1) of the Act, the simplified accounting method for a retailer of a kind to which the document applies is an accounting method described in the document as a method that the retailer may choose. • the business norms method • the snapshot method • the stock purchases method (also known as the analysis of purchases method). | 3.1 Hot bread shops: (1) In March 2000, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods for hot bread shops. Note 1 The document is also described as Business Norms Percentages 01/2000 . Note 2 The document does not apply to all hot bread shops. It is important to read the document to determine whether it applies to a particular retailer. (2) For subsection 123-5 (1) of the Act, the information set out in the document is part of the business norms method that may be used by a retailer of a kind to which the document applies. (1) In March 2000, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods for hot bread shops. Note 1 The document is also described as Business Norms Percentages 01/2000 . Note 2 The document does not apply to all hot bread shops. It is important to read the document to determine whether it applies to a particular retailer. (2) For subsection 123-5 (1) of the Act, the information set out in the document is part of the business norms method that may be used by a retailer of a kind to which the document applies. | 3.2 Convenience stores that prepare takeaways: (1) In March 2000, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods for convenience stores, mixed businesses and milk bars that: (a) do not sell fuel or alcoholic beverages; and (b) convert GST-free food into taxable food. Note 1 The document is also described as Business Norms Percentages 02/2000 . Note 2 The document does not apply to all convenience stores, mixed businesses and milk bars. It is important to read the document to determine whether it applies to a particular retailer. (2) For subsection 123-5 (1) of the Act, the information set out in the document is part of the business norms method that may be used by a retailer of a kind to which the document applies. (1) In March 2000, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods for convenience stores, mixed businesses and milk bars that: (a) do not sell fuel or alcoholic beverages; and (b) convert GST-free food into taxable food. Note 1 The document is also described as Business Norms Percentages 02/2000 . Note 2 The document does not apply to all convenience stores, mixed businesses and milk bars. It is important to read the document to determine whether it applies to a particular retailer. (2) For subsection 123-5 (1) of the Act, the information set out in the document is part of the business norms method that may be used by a retailer of a kind to which the document applies. (a) do not sell fuel or alcoholic beverages; and (b) convert GST-free food into taxable food. | 3.3 Convenience stores that do not prepare takeaways: (1) In March 2000, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods for convenience stores, mixed businesses and milk bars that: (a) do not sell fuel or alcoholic beverages; and (b) only resells its products. Note 1 The document is also described as Business Norms Percentages 03/2000 . Note 2 The document does not apply to all convenience stores, mixed businesses and milk bars. It is important to read the document to determine whether it applies to a particular retailer. (2) For subsection 123-5 (1) of the Act, the information set out in the document is part of the business norms method that may be used by a retailer of a kind to which the document applies. (1) In March 2000, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods for convenience stores, mixed businesses and milk bars that: (a) do not sell fuel or alcoholic beverages; and (b) only resells its products. Note 1 The document is also described as Business Norms Percentages 03/2000 . Note 2 The document does not apply to all convenience stores, mixed businesses and milk bars. It is important to read the document to determine whether it applies to a particular retailer. (2) For subsection 123-5 (1) of the Act, the information set out in the document is part of the business norms method that may be used by a retailer of a kind to which the document applies. (a) do not sell fuel or alcoholic beverages; and (b) only resells its products. | 3.4 Continental delicatessens that do not sell hot foods or prepared meals: (1) In April 2000, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods for continental delicatessens that do not sell hot foods or prepared meals. Note 1 The document is also described as Business Norms Percentages 04/2000 . Note 2 The document does not apply to all continental delicatessens. It is important to read the document to determine whether it applies to a particular retailer. (2) For subsection 123-5 (1) of the Act, the information set out in the document is part of the business norms method that may be used by a retailer of a kind to which the document applies. (1) In April 2000, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods for continental delicatessens that do not sell hot foods or prepared meals. Note 1 The document is also described as Business Norms Percentages 04/2000 . Note 2 The document does not apply to all continental delicatessens. It is important to read the document to determine whether it applies to a particular retailer. (2) For subsection 123-5 (1) of the Act, the information set out in the document is part of the business norms method that may be used by a retailer of a kind to which the document applies. | 3.5 Cake shops: (1) In April 2000, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods for cake shops. Note 1 The document is also described as Business Norms Percentages 05/2000 . Note 2 The document does not apply to all cake shops. It is important to read the document to determine whether it applies to a particular retailer. (2) For subsection 123-5 (1) of the Act, the information set out in the document is part of the business norms method that may be used by a retailer of a kind to which the document applies. (1) In April 2000, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods for cake shops. Note 1 The document is also described as Business Norms Percentages 05/2000 . Note 2 The document does not apply to all cake shops. It is important to read the document to determine whether it applies to a particular retailer. (2) For subsection 123-5 (1) of the Act, the information set out in the document is part of the business norms method that may be used by a retailer of a kind to which the document applies. | 3.6 Fish retailers: (1) In April 2000, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods for fish shops that retail fresh fish and other seafood. Note 1 The document is also described as Business Norms Percentages 06/2000 . Note 2 The document does not apply to all fish shops. It is important to read the document to determine whether it applies to a particular retailer. (2) For subsection 123-5 (1) of the Act, the information set out in the document is part of the business norms method that may be used by a retailer of a kind to which the document applies. (1) In April 2000, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods for fish shops that retail fresh fish and other seafood. Note 1 The document is also described as Business Norms Percentages 06/2000 . Note 2 The document does not apply to all fish shops. It is important to read the document to determine whether it applies to a particular retailer. (2) For subsection 123-5 (1) of the Act, the information set out in the document is part of the business norms method that may be used by a retailer of a kind to which the document applies. | 3.7 Health food shops that do not convert GST-free food into taxable food: (1) In April 2000, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods for health food shops that do not convert GST-free food into taxable food. Note 1 The document is also described as Business Norms Percentages 07/2000 . Note 2 The document does not apply to all health food shops. It is important to read the document to determine whether it applies to a particular retailer. (2) For subsection 123-5 (1) of the Act, the information set out in the document is part of the business norms method that may be used by a retailer of a kind to which the document applies. (1) In April 2000, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods for health food shops that do not convert GST-free food into taxable food. Note 1 The document is also described as Business Norms Percentages 07/2000 . Note 2 The document does not apply to all health food shops. It is important to read the document to determine whether it applies to a particular retailer. (2) For subsection 123-5 (1) of the Act, the information set out in the document is part of the business norms method that may be used by a retailer of a kind to which the document applies. | 3.8 Rural convenience stores: (1) In April 2000, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods for rural convenience stores, including stores that sell fuel or that do business as an agent of Australia Post. Note 1 The document is also described as Business Norms Percentages 08/2000 . Note 2 The document does not apply to all rural convenience stores. It is important to read the document to determine whether it applies to a particular retailer. (2) For subsection 123-5 (1) of the Act, the information set out in the document is part of the business norms method that may be used by a retailer of a kind to which the document applies. (1) In April 2000, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods for rural convenience stores, including stores that sell fuel or that do business as an agent of Australia Post. Note 1 The document is also described as Business Norms Percentages 08/2000 . Note 2 The document does not apply to all rural convenience stores. It is important to read the document to determine whether it applies to a particular retailer. (2) For subsection 123-5 (1) of the Act, the information set out in the document is part of the business norms method that may be used by a retailer of a kind to which the document applies. | 3.9 Pharmacies that sell food: (1) In April 2000, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods for pharmacies with both taxable and GST-free food sales. Note 1 The document is also described as Business Norms Percentages 09/2000 . Note 2 The document does not apply to all pharmacies. It is important to read the document to determine whether it applies to a particular retailer. (2) For subsection 123-5 (1) of the Act, the information set out in the document is part of the business norms method that may be used by a retailer of a kind to which the document applies. (1) In April 2000, the Commissioner published a document called Taxfacts Simplified GST Accounting Methods for pharmacies with both taxable and GST-free food sales. Note 1 The document is also described as Business Norms Percentages 09/2000 . Note 2 The document does not apply to all pharmacies. It is important to read the document to determine whether it applies to a particular retailer. (2) For subsection 123-5 (1) of the Act, the information set out in the document is part of the business norms method that may be used by a retailer of a kind to which the document applies.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/SAM20001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SAM 2000/1W", "Title": "", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Simplified accounting methods > 2000", "Date_of_Issue": "1 June 2001", "Signatory": "Geoff Mills Acting Assistant Commissioner Goods and Services Tax Delegate of the Commissioner", "Registration_Number": "", "Registration_Date": "", "Body": "", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/SAM20001W/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "GST 2015/1", "Title": "GST-free Supply (Drugs and Medicinal Preparations) Determination 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Drugs and medicines > 2015", "Date_of_Issue": "16 September 2015", "Signatory": "Sussan Ley Minister for Health", "Registration_Number": "F2015L01466", "Registration_Date": "21 September 2015", "Body": "1. Name of determination: This Determination is the GST-free Supply (Drugs and Medicinal Preparations) Determination 2015. | 2 Commencement: This Determination commences on 1 October 2015. | 3 Definition: In this Determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. Note: The following expressions that are used in this Determination are defined in the Act: • GST-free • supply. • GST-free • supply. | 4 GST-free supplies: For paragraph 38-50(5)(b) of the Act, the supply of a drug or medicinal preparation is GST-free if the drug or medicinal preparation: (a) is required, under the Therapeutic Goods Act 1989, to be registered or listed, or is included in a class of goods required to be registered or listed; and (b) contains aspirin, paracetamol or ibuprofen; and (c) is intended to be taken by mouth. (a) is required, under the Therapeutic Goods Act 1989, to be registered or listed, or is included in a class of goods required to be registered or listed; and (b) contains aspirin, paracetamol or ibuprofen; and (c) is intended to be taken by mouth. | 5 Revocation of GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No. 2): The GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No. 2) is revoked.", "Related_Explanatory_Statements": "GST 2015/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20151/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "GST 2004/1", "Title": "GST-free Supply (Drugs and Medicinal Preparations) Determination 2004", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Drugs and medicines > 2004", "Date_of_Issue": "29 March 2004", "Signatory": "Tony Abbott Minister for Health and Ageing", "Registration_Number": "", "Registration_Date": "", "Body": "1. Name of determination: This Determination is the GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 | 2 Commencement: This Determination commences on gazettal. | 3 Definition: In this Determination: Act means the A New Tax System (Goods and Services Tax,) Act 1999. Note: The following expressions that are used in this Determination are defined in the Act: • GST-free • supply. • GST-free • supply. | 4 GST-free supplies: For paragraph 38-50(5)(b) of the Act, the supply of a drug or medicinal preparation is GST-free if the drug or medicinal preparation: (a) is required, under the Therapeutic Goods Act 1989, to be registered or listed, or is included in a class of goods required to be registered or listed; and (b) contains aspirin, paracetamol or ibuprofen; and (c) is intended to be taken by mouth. (a) is required, under the Therapeutic Goods Act 1989, to be registered or listed, or is included in a class of goods required to be registered or listed; and (b) contains aspirin, paracetamol or ibuprofen; and (c) is intended to be taken by mouth. | 5 Revocation of GST-free Supply (Drugs and Medicinal Preparations) Determination 2000 (No. 2): The GST-free Supply (Drugs and Medicinal Preparations) Determination 2000 (No. 2) is revoked.", "Related_Explanatory_Statements": "GST 2004/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20041/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "GST 2004/2", "Title": "GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No 2)", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Drugs and medicines > 2004", "Date_of_Issue": "21 July 2004", "Signatory": "Tony Abbott Minister for Health and Ageing", "Registration_Number": "F2005B01933", "Registration_Date": "17 August 2005", "Body": "1. Name of determination: This Determination is the GST-free Supply (Drugs and Medicinal Preparations) Determination 2004 (No 2). | 2 Commencement: This Determination commences on 16 June 2004. | 3 Definition: In this Determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. Note: The following expressions that are used in this Determination are defined in the Act: • GST-free • supply. • GST-free • supply. | 4 GST-free supplies: For paragraph 38-50(5)(b) of the Act, the supply of a drug or medicinal preparation is GST-free if the drug or medicinal preparation: (a) is required, under the Therapeutic Goods Act 1989, to be registered or listed, or is included in a class of goods required to be registered or listed; and (b) contains aspirin, paracetamol or ibuprofen; and (c) is intended to be taken by mouth. (a) is required, under the Therapeutic Goods Act 1989, to be registered or listed, or is included in a class of goods required to be registered or listed; and (b) contains aspirin, paracetamol or ibuprofen; and (c) is intended to be taken by mouth. | 5 Revocation of GST-free Supply (Drugs and Medicinal Preparations) Determination 2000 (No. 2): The GST-free Supply (Drugs and Medicinal Preparations) Determination 2000 (No. 2) is revoked.", "Related_Explanatory_Statements": "GST 2004/2 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20042/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "GST 2000/2", "Title": "GST-free Supply (Drugs and Medicinal Preparations) Determination 2000 (No 2) ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Drugs and medicines > 2000", "Date_of_Issue": "3 October 2000", "Signatory": "Michael Richard Lewis Wooldridge Minister for Health and Aged Care", "Registration_Number": "", "Registration_Date": "", "Body": "1. Name of determination: This Determination is the GST-free Supply (Drugs and Medicinal Preparations) Determination 2000 (No 2) . | 2 Commencement: This Determination commences on gazettal. | 3 Definition: In this Determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. Note: The following expressions that are used in this Determination are defined in the Act: • GST-free • supply. • GST-free • supply. | 4 GST-free supplies: For paragraph 38-50(5)(b) of the Act, the supply of a drug or medicinal preparation is GST-free if the drug or medicinal preparation: (a) is required, under the Therapeutic Goods Regulations 1990, to be registered or listed, or is included in a class of goods required to be registered or listed; and (b) contains aspirin or paracetamol; and (c) is intended to be taken by mouth. (a) is required, under the Therapeutic Goods Regulations 1990, to be registered or listed, or is included in a class of goods required to be registered or listed; and (b) contains aspirin or paracetamol; and (c) is intended to be taken by mouth. | 5 Revocation of GST-free Supply (Drugs and Medicinal Preparations) Determination 2000: The GST-free Supply (Drugs and Medicinal Preparations) Determination 2000 is revoked.", "Related_Explanatory_Statements": "GST 2000/2 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20002/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2004/1", "Title": "A New Tax System (Goods and Services Tax) (Language Other Than English - LOTE - courses offered by ethnic schools) Determination 2004", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Education courses > 2004", "Date_of_Issue": "8 November 2004", "Signatory": "Brendon Nelson Minister for Education, Science and Training", "Registration_Number": "F2007B00306", "Registration_Date": "15 February 2007", "Body": "1 Name of Determination: This Determination is the A New Tax System (Goods and Services Tax) (Language Other Than English - LOTE - courses offered by ethnic schools) Determination 2004. | 2 Commencement: This Determination commences on 1 January 2002. | 3 Definitions: In this Determination, unless the contrary intentions appears: Act means the A New Tax System (Goods and Services Tax) Act 1999 | 4 Purpose of Determination: The purpose of this Determination is to determine that Language Other Than English (LOTE) courses provided in accordance with this Determination are courses of study or instruction that are primary courses or secondary courses for the purposes of the Act. Note Under section 38-85 of the Act, the supply of an education course, which includes a primary course and a secondary course, is GST-free. | 5 Courses determined to be primary courses: (1) For paragraph (b) of the definition of primary course in section 195-1 of the Act, a LOTE course that is provided to primary school students by an ethnic school is determined to be a primary course for the purposes of the Act. (2) For subsection (1), a LOTE course is provided by an ethnic school if it is provided by, or on behalf of, a school that: (i) is a body corporate that operates on a not-for-profit basis; (ii) has as its principal aim the teaching of languages other than English; (iii) has close links with a community whose first/heritage language is not English; and (iv) is licensed, recognised, accredited, or in any way approved to provide such courses by a State or Territory authority responsible for that approval, in the manner applicable within the relevant State or Territory. (i) is a body corporate that operates on a not-for-profit basis; (ii) has as its principal aim the teaching of languages other than English; (iii) has close links with a community whose first/heritage language is not English; and (iv) is licensed, recognised, accredited, or in any way approved to provide such courses by a State or Territory authority responsible for that approval, in the manner applicable within the relevant State or Territory. | 6 Courses determined to be secondary courses: (1) For paragraph (b) of the definition of secondary course in section 195-1 of the Act, a LOTE course that is provided to secondary school students by an ethnic school is determined to be a secondary course for the purposes of the Act. (2) For subsection (1), a LOTE course is provided by an ethnic school if it is provided by, or on behalf of, a school that: (i) is a body corporate that operates on a not-for-profit basis; (ii) has as its principal aim the teaching of languages other than English; (iii) has close links with a community whose first/heritage language is not English; (iv) Is licensed, recognised, accredited, or in any way approved to provide such courses by a State or Territory authority responsible for that approval, in the manner applicable within the relevant State or Territory. (i) is a body corporate that operates on a not-for-profit basis; (ii) has as its principal aim the teaching of languages other than English; (iii) has close links with a community whose first/heritage language is not English; (iv) Is licensed, recognised, accredited, or in any way approved to provide such courses by a State or Territory authority responsible for that approval, in the manner applicable within the relevant State or Territory.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20041/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2004/2", "Title": "A New Tax System (Goods and Services Tax) (Flying School Training Courses) Determination 2004", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Education courses > 2004", "Date_of_Issue": "25 June 2004", "Signatory": "Brendon Nelson Minister for Education, Science and Training", "Registration_Number": "F2007B00649", "Registration_Date": "2 May 2007", "Body": "1 Name of Determination: This Determination is the A New Tax System (Goods and Services Tax) (Flying School Training Courses) Determination 2004. | 2 Commencement: This Determination commences on the date of gazettal in the Commonwealth Government Notices Gazette | 3 Definitions: In this Determination, unless the contrary intentions appears: Act means the A New Tax System (Goods and Services Tax) Act 1999 | 4 Purpose of Determination: The purpose of this Determination is to determine that a specific kind of flying school training course is a tertiary course for the purposes of the Act. Note: Under section 38-85 of the Act, the supply of a tertiary course is a GST-free supply. See subsection 9-30(1) and Division 38 of the Act for supplies that are GST-free. | 5 Certain flying school training courses determined to be tertiary courses: For paragraph (b) of the definition of tertiary course in section 195-1 of the Act, a flying school training course is a tertiary course where it is: (a) provided by a non-profit, tax exempt, incorporated association which holds a current Civil Aviation Safety Authority (CASA) Air Operator Certificate; and (b) conducted in accordance with the National Training Quality Council endorsed Competency Standards for Pilots of Fixed Wing Aeroplanes or any Standards that replace those Standards, and (c) provided to Australian Air Training Corps Cadets, Australian Naval Reserve Cadets or cadets in the Australian Army Cadet Corps. (a) provided by a non-profit, tax exempt, incorporated association which holds a current Civil Aviation Safety Authority (CASA) Air Operator Certificate; and (b) conducted in accordance with the National Training Quality Council endorsed Competency Standards for Pilots of Fixed Wing Aeroplanes or any Standards that replace those Standards, and (c) provided to Australian Air Training Corps Cadets, Australian Naval Reserve Cadets or cadets in the Australian Army Cadet Corps.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20042/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Education 2000/1", "Title": "A New Tax System (Goods and Services Tax) (Adult and Community Education Courses) Determination 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Education courses > 2000", "Date_of_Issue": "20 June 2000", "Signatory": "David Kemp Minister for Education, Training and Youth Affairs", "Registration_Number": "F2006B00742", "Registration_Date": "2 August 2006", "Body": "2 Commencement: This Determination commences on 1 July 2000. | 3 Definition: In this Determination, unless the contrary intention appears: Act means the A New Tax System (Goods and Services Tax) Act 1999. | 4 Purpose of Determination: The purpose of this Determination is to determine the kinds of courses, and the courses, that are adult and community education courses for the definition of adult and community education course in section 195-1 of the Act. Note Under section 38-85 of the Act, the supply of an adult and community education course is GST-free. See subsection 9-30 (1) and Division 38 of the Act for the definition of GST-free. | 5 Kind of courses determined to be adult and community education courses: (1) For paragraph (a) of the definition of adult and community education course in section 195-1 of the Act, a course of study or instruction of the kind mentioned in subsection (2) is determined to be an adult and community education course. (2) For subsection (1), the course of study or instruction must: (a) not be a course mentioned, in paragraph (a), (b), (c), (d), (e), (f), (h), (i), (j) or (k) of the definition of education course in section 195-1 of the Act; and (b) be a course that is available to adults in the general community; and (c) not be a course that is provided by, or at the request of an employer to the employees of that employer; and (d) not be a course that is provided by, or at the request of an organisation to the members of that organisation, except an organisation for which membership is open to adults in the general community; and (e) not be a course that is provided by way of private tuition to an individual. Note In addition to being of the kind described in subsection (2), the course of study or instruction must be a course of study or instruction that is likely to add to the employment related skills of people undertaking the course and provided by, or on behalf of, a body that: (a) is a higher education institution; or (b) is recognised, by a State or Territory authority, as a provider of courses of the kind described in subsection (2); or (c) is funded by a State or Territory on the basis that it is a provider of courses of the kind described in subsection (2). See paragraph (a) of the definition of adult and community education course in section 195-1 of the Act. (a) not be a course mentioned, in paragraph (a), (b), (c), (d), (e), (f), (h), (i), (j) or (k) of the definition of education course in section 195-1 of the Act; and (b) be a course that is available to adults in the general community; and (c) not be a course that is provided by, or at the request of an employer to the employees of that employer; and (d) not be a course that is provided by, or at the request of an organisation to the members of that organisation, except an organisation for which membership is open to adults in the general community; and (e) not be a course that is provided by way of private tuition to an individual. Note In addition to being of the kind described in subsection (2), the course of study or instruction must be a course of study or instruction that is likely to add to the employment related skills of people undertaking the course and provided by, or on behalf of, a body that: (a) is a higher education institution; or (b) is recognised, by a State or Territory authority, as a provider of courses of the kind described in subsection (2); or (c) is funded by a State or Territory on the basis that it is a provider of courses of the kind described in subsection (2). (a) is a higher education institution; or (b) is recognised, by a State or Territory authority, as a provider of courses of the kind described in subsection (2); or (c) is funded by a State or Territory on the basis that it is a provider of courses of the kind described in subsection (2). See paragraph (a) of the definition of adult and community education course in section 195-1 of the Act. | 6 Courses determined to be adult and community education courses: (1) For paragraph (b) of the definition of adult and community education course in section 195-1 of the Act, a course of study or instruction mentioned in subsection (2) is determined to be an adult and community education course. (2) For subsection (1), the course of study or instruction must: (a) be a course of the kind described in subsection 5 (2); and (b) be provided by, or on behalf, of a body that: (i) is a body corporate that operates on a not-for-profit basis; and (ii) has not been refused recognition, or disqualified, by a State or Territory authority as a provider of courses of the kind described in subsection 5 (2) on the basis of failing to meet or maintain the standards required by that authority. Note In addition to being of the kind described in subsection (2), the course must also be a course of study or instruction that is likely to add to the employment related skills of people undertaking the course: see the definition of adult and community education course in section 195-1 of the Act. (a) be a course of the kind described in subsection 5 (2); and (b) be provided by, or on behalf, of a body that: (i) is a body corporate that operates on a not-for-profit basis; and (ii) has not been refused recognition, or disqualified, by a State or Territory authority as a provider of courses of the kind described in subsection 5 (2) on the basis of failing to meet or maintain the standards required by that authority. (i) is a body corporate that operates on a not-for-profit basis; and (ii) has not been refused recognition, or disqualified, by a State or Territory authority as a provider of courses of the kind described in subsection 5 (2) on the basis of failing to meet or maintain the standards required by that authority. Note In addition to being of the kind described in subsection (2), the course must also be a course of study or instruction that is likely to add to the employment related skills of people undertaking the course: see the definition of adult and community education course in section 195-1 of the Act.", "Related_Explanatory_Statements": "Education 2000/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20001/00001", "Unmatched_Content": "Citation: This Determination is the A New Tax System (Goods and Services Tax) (Adult and Community Education Courses) Determination 2000."}
{"Instrument_Reference": "GST 2017/1", "Title": "GST-free Supply (Care) Determination 2017", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Home and long day care > 2017", "Date_of_Issue": "28 March 2017", "Signatory": "Ken Wyatt Minister for Aged Care", "Registration_Number": "F2017L00374", "Registration_Date": "31 March 2017", "Body": "1. Name of determination: This Determination is the GST-free Supply (Care) Determination 2017. | 2 Commencement: This Determination commences on 1 April 2017. | 3 Definitions: In this Determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. care means services to enable a targeted person to continue to live at home. carer means a person who provides care to a targeted person. respite care means care provided as an alternative care arrangement with the primary purpose of giving a carer or targeted person a short-term break from the usual care arrangement. targeted person means a frail, older person or a younger person who: (a) has a moderate, severe or profound disability (including addiction to a drug); and (b) lives at home; and (c) would, in the absence of services of the kind mentioned in Schedule 1, be at risk of prematurely or inappropriately needing: (i) long term care in a hospital or other institution; or (ii) residential care within the meaning of the Aged Care Act 1997. Note The following expressions used in this Determination are defined in the Act: • GST-free • supply. (a) has a moderate, severe or profound disability (including addiction to a drug); and (b) lives at home; and (c) would, in the absence of services of the kind mentioned in Schedule 1, be at risk of prematurely or inappropriately needing: (i) long term care in a hospital or other institution; or (ii) residential care within the meaning of the Aged Care Act 1997. (i) long term care in a hospital or other institution; or (ii) residential care within the meaning of the Aged Care Act 1997. • GST-free • supply. | 4 Supply of care to targeted person: For paragraph 38-30 (4) (b) of the Act, the supply of care of a kind mentioned in Schedule 1 to a targeted person is similar to a supply that is GST-free because of subsection 38-30 (2) of the Act. Note Subject to the requirements of paragraph 38-30 (4) (a) of the Act, the supply of care of a kind mentioned in Schedule 1 is GST-free. | 5 Supply of care to carer: For paragraph 38-30 (4) (b) of the Act, the supply of care of a kind mentioned in Schedule 2 to a carer that substantially enables the carer to give care to a targeted person is similar to a supply that is GST-free because of subsection 38-30 (2) of the Act. Note Subject to the requirements of paragraph 38-30 (4) (a) of the Act in the circumstances mentioned in section 5, the supply of care of a kind mentioned in Schedule 2 is GST-free. Item Service 1 Home help 2 Personal care 3 Home maintenance 4 Home modification 5 Provision of food 6 Provision and delivery of meals at home or at a day care or similar centre 7 Respite care 8 Transport to and from day care or similar centres and for shopping trips, social outings and for health-related purposes 9 Community paramedical services 10 Community nursing 11 Assessment of the person's care needs 12 Referral to other community care services 13 Training in the use of aids and appliances and in how to get the most out of the other services mentioned in this Schedule 14 Individual care planning or case management 15 Provision of basic equipment for social support 16 Day care 17 Linen services 18 Counselling 19 Community advocacy for a purpose mentioned in section 81-1 of the Aged Care Act 1997 20 Medication management 21 Provision and monitoring of personal alert systems 22 Provision of therapeutic supplies and services under the program known as the Psychogeriatric Unit Program administered by the Commonwealth 23 Continence management Item Service 1 Home help 2 Personal care 3 Home maintenance 4 Home modification 5 Provision of food 6 Provision and delivery of meals at home or at a day care or similar centre 7 Respite care 8 Transport to and from day care or similar centres and for shopping trips, social outings and health-related purposes 9 Training in the provision of services mentioned in Schedule 1 10 Provision of basic equipment for social support 11 Linen services 12 Counselling 13 Carer support 14 Community advocacy for a purpose mentioned in section 81-1 of the Aged Care Act 1997 15 Provision and monitoring of personal alert systems 16 Assessment of the carer's care needs 17 Referral to other community care services", "Related_Explanatory_Statements": "GST 2017/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20171/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "GST 2002/1", "Title": "GST-free Supply (Long Day Care) Determination 2002", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Home and long day care > 2002", "Date_of_Issue": "19 May 2002", "Signatory": "Larry Anthony Minister for Children and Youth Affairs", "Registration_Number": "F2007B00335", "Registration_Date": "22 February 2007", "Body": "1 Name of determination: This Determination is the GST-free Supply (Long Day Care) Determination 2002. | 2 Commencement: This Determination is taken to have commenced on 1 July 2000. | 3 Definitions: In this Determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. Child Care Minister has the meaning as defined in section 195-1 of the Act. GST means the Goods and Services Tax. Long day care means all-day or part-time care provided to predominantly below school age children in premises other than a home of any of the children being cared for. | 4 GST-free Supply: A supply of child care by a supplier that is eligible for funding (whether or not in respect of that particular supply) from the Commonwealth under guidelines made by the Child Care Minister that relate to the funding of long day care is determined under paragraph 38-150(e) of the Act to be GST-free.", "Related_Explanatory_Statements": "GST 2002/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20021/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "GST 2001/1", "Title": "GST-free Supply (In-home Care) Determination 2001 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Home and long day care > 2001", "Date_of_Issue": "19 March 2001", "Signatory": "Jocelyn Newman Minister for Family and Community Services", "Registration_Number": "F2007B00336", "Registration_Date": "22 February 2007", "Body": "1 Name of determination: This determination is the GST-free Supply (In-home Care) Determination 2001 . | 2 Commencement: This determination commences on 1 January 2001. | 3 Definition: In this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999 . Child Care Minister has the meaning as defined in section 195-1 of the Act. GST means the Goods and Services Tax. In-home care means child care provided to one or more children that takes place in the home of one of the children being cared for. | 4 GST-free Supply: A supply of child care by a supplier that is eligible for funding (whether or not in respect of that particular supply) from the Commonwealth under guidelines made by the Child Care Minister that relate to the funding of in-home care is determined under paragraph 38-150(e) of the Act to be GST-free.", "Related_Explanatory_Statements": "GST 2001/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20011/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "GST 2000/1", "Title": "GST-free Supply (Care) Determination 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Home and long day care > 2000", "Date_of_Issue": "28 June 2000", "Signatory": "Bronwyn Kathleen Bishop Minister for Aged Care", "Registration_Number": "F2007B00110", "Registration_Date": "24 January 2007", "Body": "1. Name of determination: This Determination is the GST-free Supply (Care) Determination 2000. | 2 Commencement: This Determination commences on 1 July 2000. | 3 Definitions: In this Determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. care means services to enable a targeted person to continue to live at home. carer means a person who provides care to a targeted person. respite care means care provided as an alternative care arrangement with the primary purpose of giving a carer or targeted person a short-term break from the usual care arrangement. targeted person means a frail, older person or a younger person who: (a) has a moderate, severe or profound disability (including addiction to a drug); and (b) lives at home; and (c) would, in the absence of services of the kind mentioned in Schedule 1, be at risk of prematurely or inappropriately needing: (i) long term care in a hospital or other institution; or (ii) residential care within the meaning of the Aged Care Act 1997. Note The following expressions used in this Determination are defined in the Act: • GST-free • supply. (a) has a moderate, severe or profound disability (including addiction to a drug); and (b) lives at home; and (c) would, in the absence of services of the kind mentioned in Schedule 1, be at risk of prematurely or inappropriately needing: (i) long term care in a hospital or other institution; or (ii) residential care within the meaning of the Aged Care Act 1997. (i) long term care in a hospital or other institution; or (ii) residential care within the meaning of the Aged Care Act 1997. • GST-free • supply. | 4 Supply of care to targeted person: For paragraph 38-30 (4) (b) of the Act, the supply of care of a kind mentioned in Schedule 1 to a targeted person is similar to a supply that is GST-free because of subsection 38-30 (2) of the Act. Note Subject to the requirements of paragraph 38-30 (4) (a) of the Act, the supply of care of a kind mentioned in Schedule 1 is GST-free. | 5 Supply of care to carer: For paragraph 38-30 (4) (b) of the Act, the supply of care of a kind mentioned in Schedule 2 to a carer that substantially enables the carer to give care to a targeted person is similar to a supply that is GST-free because of subsection 38-30 (2) of the Act. Note Subject to the requirements of paragraph 38-30 (4) (a) of the Act in the circumstances mentioned in section 5, the supply of care of a kind mentioned in Schedule 2 is GST-free. Item Service 1 Home help 2 Personal care 3 Home maintenance 4 Home modification 5 Provision of food 6 Provision and delivery of meals at home or at a day care or similar centre 7 Respite care 8 Transport to and from day care or similar centres and for shopping trips, social outings and for health-related purposes 9 Community paramedical services 10 Community nursing 11 Assessment of the person's care needs 12 Referral to other community care services 13 Training in the use of aids and appliances and in how to get the most out of the other services mentioned in this Schedule 14 Individual care planning or case management 15 Provision of basic equipment for social support, excluding the provision of aids and appliances under paragraph 7 (3) (b) of the Schedule to the Home and Community Care Act 1985 16 Day care 17 Linen services 18 Counselling 19 Community advocacy for a purpose mentioned in section 81-1 of the Aged Care Act 1997 20 Medication management 21 Provision and monitoring of personal alert systems 22 Provision of therapeutic supplies and services under the program known as the Psychogeriatric Unit Program administered by the Commonwealth 23 Continence management Item Service 1 Home help 2 Personal care 3 Home maintenance 4 Home modification 5 Provision of food 6 Provision and delivery of meals at home or at a day care or similar centre 7 Respite care 8 Transport to and from day care or similar centres and for shopping trips, social outings and health-related purposes 9 Training in the provision of services mentioned in Schedule 1 10 Provision of basic equipment for social support, excluding the provision of aids and appliances under paragraph 7 (3) (b) of the Schedule to the Home and Community Care Act 1985 11 Linen services 12 Counselling 13 Carer support 14 Community advocacy for a purpose mentioned in section 81-1 of the Aged Care Act 1997 15 Provision and monitoring of personal alert systems 16 Assessment of the carer's care needs 17 Referral to other community care services", "Related_Explanatory_Statements": "GST 2000/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "NDIS 2021/1", "Title": "A New Tax System (Goods and Services Tax) (GST-free Supply - National Disability Insurance Scheme Supports) Determination 2021", "Enabling_Act": "New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Other health goods > 2021", "Date_of_Issue": "24 July 2021", "Signatory": "Linda Reynolds CSC Minister for the National Disability Insurance Scheme", "Registration_Number": "F2021L00846", "Registration_Date": "25 June 2021", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (GST-free Supply - National Disability Insurance Scheme Supports) Determination 2021. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 July 2021 1 July 2021 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 177-10(5) of the A New Tax System (Goods and Services Tax) Act 1999. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 5 Definitions: Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) GST-free; (b) supply. (a) GST-free; (b) supply. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. National Disability Insurance Scheme rules has the same meaning as in the National Disability Insurance Scheme Act 2013. | 6 Kinds of supplies: Supplies of supports (1) For the purposes of paragraph 38-38(d) of the Act, a supply of a kind referred to in the following table is determined. Supplies of supports Item Kind of supply 1 Specialist disability accommodation (within the meaning of the National Disability Insurance Scheme rules) and accommodation/tenancy assistance 2 Assistance in coordinating or managing life stages, transitions and supports, including daily tasks in a group or shared living arrangement 3 Household tasks 4 Assistance with and training in travel/transport arrangements, excluding taxi fares 5 Interpreting and translation 6 Assistance to access and maintain education and employment 7 Assistive equipment for recreation 8 Early intervention supports for early childhood 9 Management of funding for supports in a participant's plan Note: Subject to the requirements of paragraphs 38-38(a) to (c) of the Act, a supply referred to in the table is GST-free. Note: Subject to the requirements of paragraphs 38-38(a) to (c) of the Act, a supply referred to in the table is GST-free. Supplies of supports covered by other determinations (2) For the purposes of paragraph 38-38(d) of the Act, a supply of a kind: (a) referred to in the table in this subsection; and (b) covered by any of the following: (i) Schedule 1 to the GST-free Supply (Care) Determination 2017; (ii) section 6 of the A New Tax System (Goods and Services Tax) (GST free Supply-Residential Care-Government Funded Supplier) Determination 2015; (iii) section 6 or 7 of the GST-free Supply (Health Services) Determination 2017; (iv) any later replacement determination, as in force from time to time, that has been made for the purposes of section 38-15, 38-25 or 38-30 of the Act; is determined. Supplies of supports covered by other determinations Item Kind of supply 1 Assistance with daily personal activities 2 Specialised assessment and development of daily living and life skills, including community participation 3 Assistive equipment for general tasks and leisure, including assistive technology specialist assessment, set up and training 4 Behavioural support and therapeutic supports 5 Home modifications Note: Subject to the requirements of paragraphs 38-38(a) to (c) of the Act, a supply referred to in the table and also covered by paragraph (b) of this subsection is GST-free. (a) referred to in the table in this subsection; and (b) covered by any of the following: (i) Schedule 1 to the GST-free Supply (Care) Determination 2017; (ii) section 6 of the A New Tax System (Goods and Services Tax) (GST free Supply-Residential Care-Government Funded Supplier) Determination 2015; (iii) section 6 or 7 of the GST-free Supply (Health Services) Determination 2017; (iv) any later replacement determination, as in force from time to time, that has been made for the purposes of section 38-15, 38-25 or 38-30 of the Act; (i) Schedule 1 to the GST-free Supply (Care) Determination 2017; (ii) section 6 of the A New Tax System (Goods and Services Tax) (GST free Supply-Residential Care-Government Funded Supplier) Determination 2015; (iii) section 6 or 7 of the GST-free Supply (Health Services) Determination 2017; (iv) any later replacement determination, as in force from time to time, that has been made for the purposes of section 38-15, 38-25 or 38-30 of the Act; is determined. Supplies of supports covered by other determinations Item Kind of supply 1 Assistance with daily personal activities 2 Specialised assessment and development of daily living and life skills, including community participation 3 Assistive equipment for general tasks and leisure, including assistive technology specialist assessment, set up and training 4 Behavioural support and therapeutic supports 5 Home modifications Note: Subject to the requirements of paragraphs 38-38(a) to (c) of the Act, a supply referred to in the table and also covered by paragraph (b) of this subsection is GST-free. | 7 Application: This instrument applies to supplies made on or after 1 July 2021 which are made on or before 30 June 2025. GST-free Supply (National Disability Insurance Scheme Supports) Determination 2017 | 1 The whole of the determination: Repeal the determination.", "Related_Explanatory_Statements": "NDIS 2021/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/NDIS20211/00001", "Unmatched_Content": "I, Linda Reynolds CSC, Minister for the National Disability Insurance Scheme, make the following determination."}
{"Instrument_Reference": "GST 2011/1", "Title": "GST-free Supply (Health Goods) Determination 2011", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Other health goods > 2011", "Date_of_Issue": "13 December 2011", "Signatory": "Nicola Roxon Minister for Health and Ageing", "Registration_Number": "F2011L02714", "Registration_Date": "16 December 2011", "Body": "1. Name of determination: This determination is the GST-free Supply (Health Goods) Determination 2011. | 2 Commencement: This Determination commences on 31 December 2011. | 3 Definition: In this Determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. Note: The following expressions that are used in this Determination are defined in the Act: • GST-free • supply. Australian Register of Therapeutic Goods means the register established under section 9A of the Therapeutic Goods Act 1989. Current Poisons Standard has the same meaning as in section 52A of the Therapeutic Goods Act 1989. Oromucosal use has the same meaning as in the current Poisons Standard. Transdermal use has the same meaning as in the current Poisons Standard. • GST-free • supply. | 4 GST-free supplies: For the purposes of subsection 38-47(1) of the Act, the supply of goods of the kind described in an item in Schedule 1 is GST-free if, under the Therapeutic Goods Act 1989, the goods are required to be included in the Australian Register of Therapeutic Goods, or are goods in a class of goods required to be included in the Australian Register of Therapeutic Goods. | 5 Revocation of GST-free Supply (Health Goods) Determination 2005: The GST-free Supply (Health Goods) Determination 2005 is revoked from 31 December 2011. Item Service 1 Condoms 2 Barrier dams, femidoms and harness devices 3 Personal and surgical lubricants that: (a) are water-soluble; and (b) are suitable for use with condoms 4 Preparations for use by humans: (a) that contain folic acid as a single active ingredient; and (b) have a recommended daily dose of 400 to 500 micrograms 5 Sunscreen preparations for dermal application that: (a) are marketed principally for use as sunscreen; and (b) have a sun protection factor rating of 15 or more 6 Nicotine for use as an aid in withdrawal from tobacco smoking where the nicotine is administered in preparations for transdermal or oromucosal use (a) are water-soluble; and (b) are suitable for use with condoms (a) that contain folic acid as a single active ingredient; and (b) have a recommended daily dose of 400 to 500 micrograms (a) are marketed principally for use as sunscreen; and (b) have a sun protection factor rating of 15 or more", "Related_Explanatory_Statements": "GST 2011/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20111/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "GST 2005/1", "Title": "GST-free Supply (Health Goods) Determination 2005", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Other health goods > 2005", "Date_of_Issue": "8 November 2005", "Signatory": "Tony Abbott Minister for Health and Ageing", "Registration_Number": "F2005L03536", "Registration_Date": "15 November 2005", "Body": "1. Name of determination: This Determination is the GST-free Supply (Health Goods) Determination 2005 | 2 Commencement: This Determination commences on 31 December 2005. | 3 Definition: In this Determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. Note: The following expressions that are used in this Determination are defined in the Act: • GST-free • supply. Australian Register of Therapeutic Goods means the register established under section 9A of the Therapeutic Goods Act 1989. • GST-free • supply. | 4 GST-free supplies: For the purposes of subsection 38-47(1) of the Act, the supply of goods of the kind described in an item in Schedule 1 is GST-free if, under the Therapeutic Goods Act 1989, the goods are required to be included in the Australian Register of Therapeutic Goods, or are goods in a class of goods required to be included in the Australian Register of Therapeutic Goods. | 5 Revocation of GST-free Supply (Health Goods) Determination 2004: The GST-free Supply (Health Goods) Determination 2004 is revoked from 31 December 2005. Item Service 1 Condoms 2 Barrier dams, femidoms and harness devices 3 Personal and surgical lubricants that: (a) are water-soluble; and (b) are suitable for use with condoms 4 Preparations for use by humans: (a) that contain folic acid as a single active ingredient; and (b) have a recommended daily dose of 400 to 500 micrograms 5 Sunscreen preparations for dermal application that: (a) are marketed principally for use as sunscreen; and (b) have a sun protection factor rating of 15 or more 6 Nicotine for use as an aid in withdrawal from tobacco smoking where: (a) the nicotine is administered in preparations for transdermal use; or (b) the nicotine is administered through chewing gum; or (c) the nicotine is administered through a lozenge; or (d) the nicotine is administered through a sublingual tablet. (a) are water-soluble; and (b) are suitable for use with condoms (a) that contain folic acid as a single active ingredient; and (b) have a recommended daily dose of 400 to 500 micrograms (a) are marketed principally for use as sunscreen; and (b) have a sun protection factor rating of 15 or more (a) the nicotine is administered in preparations for transdermal use; or (b) the nicotine is administered through chewing gum; or (c) the nicotine is administered through a lozenge; or (d) the nicotine is administered through a sublingual tablet.", "Related_Explanatory_Statements": "GST 2005/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20051/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "GST 2004/3", "Title": "GST-free Supply (Health Goods) Determination 2004", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Other health goods > 2004", "Date_of_Issue": "4 August 2004", "Signatory": "Tony Abbott Minister for Health and Ageing", "Registration_Number": "F2005B01929", "Registration_Date": "17 August 2005", "Body": "1. Name of determination: This Determination is the GST-free Supply (Health Goods) Determination 2004 | 2 Commencement: This Determination commences on 6 August 2004. | 3 Definition: In this Determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. Note: The following expressions that are used in this Determination are defined in the Act: • GST-free • supply. Australian Register of Therapeutic Goods means the register established under section 9A of the Therapeutic Goods Act 1989. • GST-free • supply. | 4 GST-free supplies: For subsection 38-47(1) of the Act, the supply of goods of the kind described in an item in Schedule 1 is GST-free if, under the Therapeutic Goods Act 1989, the goods are required to be included in the Australian Register of Therapeutic Goods, or are goods in a class of goods required to be included in the Australian Register of Therapeutic Goods. | 5 Revocation of GST-free Supply (Health Goods) Determination 2000 (No 2): The GST-free Supply (Health Goods) Determination 2000 (No 2) is revoked from 6 August 2004. Item Service 1 Condoms 2 Barrier dams, femidoms and harness devices 3 Personal and surgical lubricants that: (a) are water-soluble; and (b) are suitable for use with condoms 4 Preparations for use by humans: (a) that contain folic acid as a single active ingredient; and (b) have a recommended daily dose of 400 to 500 micrograms 5 Sunscreen preparations for dermal application that: (a) are marketed principally for use as sunscreen; and (b) have a sun protection factor rating of 15 or more 6 Nicotine for use as an aid in withdrawal from tobacco smoking where: (a) the nicotine is administered in preparations for transdermal use; or (b) the nicotine is administered through chewing gum; or (c) the nicotine is administered through a lozenge. (a) are water-soluble; and (b) are suitable for use with condoms (a) that contain folic acid as a single active ingredient; and (b) have a recommended daily dose of 400 to 500 micrograms (a) are marketed principally for use as sunscreen; and (b) have a sun protection factor rating of 15 or more (a) the nicotine is administered in preparations for transdermal use; or (b) the nicotine is administered through chewing gum; or (c) the nicotine is administered through a lozenge.", "Related_Explanatory_Statements": "GST 2004/3 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20043/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "GST 2000/3", "Title": "GST-free Supply (Health Goods) Determination 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Other health goods > 2000", "Date_of_Issue": "22 June 2000", "Signatory": "Michael Wooldridge Minister for Health and Aged Care", "Registration_Number": "", "Registration_Date": "", "Body": "1. Name of determination: This Determination is the GST-free Supply (Health Goods) Determination 2000. | 2 Commencement: This Determination commences on 1 July 2000. | 3 Definition: In this Determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. Register of Therapeutic Goods means the Australian Register of Therapeutic Goods established under section 17 of the Therapeutic Goods Act 1989. Note The following expressions that are used in this Determination are defined in the Act: • GST·free • supply Note The following expressions that are used in this Determination are defined in the Act: • GST·free • supply • GST·free • supply | 4 GST-free supplies: For subsection 38-47(1) of the Act, the supply of goods of the kind described in an item in Schedule 1 is GST-free if the goods are included in the Register of Therapeutic Goods, or are goods in a class of goods included in the Register, on the date indicated in the Schedule in relation to the item. Item Service 1 Condoms to which, on l July 2000, a Register of Therapeutic Goods number applies 2 Barrier dams, femidoms and harness devices to which, on I July 2000, a Register of Therapeutic Goods number applies 3 Personal and surgical lubricants: (a) that are water-soluble; and (b) that are suitable for use with condoms; and (c) to which, on I July 2000, a Register of Therapeutic Goods number applies 4 Preparations for use by humans: (a) that contain folic acid as a single active ingredient of 400 to 500 micrograms: and (b) to which. on I July 2000, a Register of Therapeutic Goods number applies 5 Sunscreen preparations for dermal application: (a) that are marketed principally for use as sunscreen; and (b) that have a sun protection factor rating of 15 or more; and (c) to which. on I July 2000, a Register of Therapeutic Goods number applies · number applies 2000, a Register of Therapeutic Goods number applies (a) that are water-soluble; and (b) that are suitable for use with condoms; and (c) to which, on I July 2000, a Register of Therapeutic Goods number applies (a) that contain folic acid as a single active ingredient of 400 to 500 micrograms: and (b) to which. on I July 2000, a Register of Therapeutic Goods number applies (a) that are marketed principally for use as sunscreen; and (b) that have a sun protection factor rating of 15 or more; and (c) to which. on I July 2000, a Register of Therapeutic Goods number applies ·", "Related_Explanatory_Statements": "GST 2000/3 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20003/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "GST 2000/4", "Title": "GST-free Supply (Health Goods) Determination 2000 (No 2) ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Other health goods > 2000", "Date_of_Issue": "3 October 2000", "Signatory": "Michael Wooldridge Minister for Health and Aged Care", "Registration_Number": "", "Registration_Date": "", "Body": "1. Name of determination: This Determination is the GST-free Supply (Health Goods) Determination 2000 (No 2) . | 2 Commencement: This Determination commences on gazettal. | 3 Definition: In this Determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. Note: The following expressions that are used in this Determination are defined in the Act: • GST-free • supply. Note: The following expressions that are used in this Determination are defined in the Act: • GST-free • supply. • GST-free • supply. | 4 GST-free supplies: For subsection 38-47(1) of the Act, the supply of goods of the kind described in an item in Schedule 1 is GST-free if, under the Therapeutic Goods Regulations 1990, the goods are required to be registered or listed, or are goods in a class of goods required to be registered or listed. | 5 Revocation of GST-free Supply (Health Goods) Determination 2000: The GST-free Supply (Health Goods) Determination 2000 is revoked. Item Service 1 Condoms 2 Barrier dams, femidoms and harness devices 3 Personal and surgical lubricants that: (a) are water-soluble; and (b) are suitable for use with condoms 4 Preparations for use by humans: (a) that contain folic acid as a single active ingredient; and (b) have a recommended daily dose of 400 to 500 micrograms 5 Sunscreen preparations for dermal application that: (a) are marketed principally for use as sunscreen; and (b) have a sun protection factor rating of 15 or more (a) are water-soluble; and (b) are suitable for use with condoms (a) that contain folic acid as a single active ingredient; and (b) have a recommended daily dose of 400 to 500 micrograms (a) are marketed principally for use as sunscreen; and (b) have a sun protection factor rating of 15 or more", "Related_Explanatory_Statements": "GST 2000/4 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20004/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "GST 2000/5", "Title": "GST-free Supply (Health Goods) Determination 2000 (No 2) ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Other health services > 2000", "Date_of_Issue": "30 June 2000", "Signatory": "Michael Wooldridge Minister for Health and Aged Care", "Registration_Number": "F2007B00115", "Registration_Date": "24 January 2007", "Body": "1. Name of determination: This Determination is the GST-free Supply (Health Goods) Determination 2000 (No 2) . | 2 Commencement: This Determination commences on 1 July 2000. | 3 Definitions: In this Determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. psychiatric hostel means a private psychiatric hostel licensed under the Hospitals and Health Services Act 1927 (WA). Note The following expressions that are used in this Determination are defined in the Act: • GST-free • supply • GST-free • supply | 4 GST-free supplies: (1) A supply of a health service of any of the following kinds to a resident under treatment at a psychiatric hostel is a supply determined under paragraph 38-15 (c) of the Act: (a) accommodation; (b) meals and refreshments; (c) laundry; (d) 24 hour supervision (including supervision and assistance with medications); (e) assistance with daily living activities (for example: bathing, showering, personal hygiene, grooming, dressing, undressing and communication). (a) accommodation; (b) meals and refreshments; (c) laundry; (d) 24 hour supervision (including supervision and assistance with medications); (e) assistance with daily living activities (for example: bathing, showering, personal hygiene, grooming, dressing, undressing and communication). (2) A supply of a health service of any of the following kinds in an institutional full-time residential setting, the primary purpose of which is prevention and control of substance abuse by Aboriginal and Torres Strait Islander people, is a supply determined under paragraph 38-15 (c) of the Act: (a) accommodation; (b) meals and refreshments for residents; (c) laundry for residents; (d) supervision (including supervision and assistance with medications). (a) accommodation; (b) meals and refreshments for residents; (c) laundry for residents; (d) supervision (including supervision and assistance with medications). Example Northern Territory community government councils under Part VIII of the Local Government Act 1985 (NT) could benefit from subsection (2). Note Subject to the requirements of para 38-15 (a) and (b) of the Act, the supply of any of the services mentioned in subs 4 (1) or (2) is GST-free.", "Related_Explanatory_Statements": "GST 2000/5 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20005/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "GST 2015/2", "Title": "taken to have commenced on 1 July 2014", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Residential care > 2015", "Date_of_Issue": "20 January 2015", "Signatory": "Mitch Fifield Assistant Minister for Social Services", "Registration_Number": "F2015L00110", "Registration_Date": "4 February 2015", "Body": "1 Name: This is the A New Tax System (Goods and Services Tax) (GST-free Supply-Residential Care-Government Funded Supplier) Determination 2015 . | 2 Commencement: This instrument is taken to have commenced on 1 July 2014. | 3 Authority: This instrument is made under paragraph 177-10(1)(b) of the A New Tax System (Goods and Services Tax) Act 1999. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 5 Definitions: Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) GST-free; (b) Quality of Care Principles; (c) supply. (a) GST-free; (b) Quality of Care Principles; (c) supply. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. resident means a person mentioned in paragraph 38-25(2)(a) of the Act. | 6 Kinds of services: Hotel services supplied to residents in a residential facility (1) For paragraph 38-25(2)(b) of the Act, hotel services specified in Part 1 of Schedule 1 to the Quality of Care Principles that are supplied to a resident in a residential facility are services of a kind covered by Schedule 1 to the Quality of Care Principles. General care services supplied to residents in a residential facility (2) For paragraph 38-25(2)(b) of the Act, care and services specified in Part 2 of Schedule 1 to the Quality of Care Principles that are supplied to a resident in a residential facility are services of a kind covered by Schedule 1 to the Quality of Care Principles. Other care services supplied to residents in a residential facility (3) For paragraph 38-25(2)(b) of the Act, care and services specified in Part 3 of Schedule 1 to the Quality of Care Principles that are supplied to a resident in a residential facility are services of a kind covered by Schedule 1 to the Quality of Care Principles. Translation of references in Quality of Care Principles (4) For the purposes of this section: (a) a reference to a care recipient in Schedule 1 to the Quality of Care Principles is to be read as a reference to a resident; and (b) a reference to a residential care service in Schedule 1 to the Quality of Care Principles is to be read as a reference to a residential facility. Note: Subject to the requirements of paragraphs 38-25(2)(a) and (c) of the Act, the supply of any of the services mentioned in this section is GST-free. (a) a reference to a care recipient in Schedule 1 to the Quality of Care Principles is to be read as a reference to a resident; and (b) a reference to a residential care service in Schedule 1 to the Quality of Care Principles is to be read as a reference to a residential facility. Note: Subject to the requirements of paragraphs 38-25(2)(a) and (c) of the Act, the supply of any of the services mentioned in this section is GST-free. GST-free Supply (Residential Care - Government-Funded Supplier) Determination 2000 | 1 The whole of the Determination: Repeal the Determination.", "Related_Explanatory_Statements": "GST 2015/2 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20152/00001", "Unmatched_Content": "I, Mitch Fifield, Assistant Minister for Social Services, make the following determination."}
{"Instrument_Reference": "GST 2015/3", "Title": "A New Tax System (Goods and Services Tax) (GST-free Supply-Residential Care-Non-government Funded Supplier) Determination 2015 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Residential care > 2015", "Date_of_Issue": "20 January 2015", "Signatory": "Mitch Fifield Assistant Minister for Social Services", "Registration_Number": "F2015L00111", "Registration_Date": "4 February 2015", "Body": "1. Name of determination: This is the A New Tax System (Goods and Services Tax) (GST-free Supply-Residential Care-Non-government Funded Supplier) Determination 2015 . | 2 Commencement: This instrument is taken to have commenced on 1 July 2014. | 3 Authority: This instrument is made under paragraph 177-10(1)(c) of the A New Tax System (Goods and Services Tax) Act 1999. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 5 Definitions: Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) GST-free; (b) Quality of Care Principles; (c) supply. (a) GST-free; (b) Quality of Care Principles; (c) supply. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. resident means a person mentioned in paragraph 38-25(3)(a) of the Act. | 6 Kinds of services: Hotel services supplied to residents in a residential facility (1) For paragraph 38-25(3)(b) of the Act, hotel services specified in Part 1 of Schedule 1 to the Quality of Care Principles that are supplied to a resident in a residential facility in the circumstances set out in subsection (4) are services of a kind covered by Schedule 1 to the Quality of Care Principles. General care services supplied to residents in a residential facility (2) For paragraph 38-25(3)(b) of the Act, care and services specified in Part 2 of Schedule 1 to the Quality of Care Principles that are supplied to a resident in a residential facility in the circumstances set out in subsection (4) are services of a kind covered by Schedule 1 to the Quality of Care Principles. Other care services supplied to residents in a residential facility (3) For paragraph 38-25(3)(b) of the Act, care and services specified in Part 3 of Schedule 1 to the Quality of Care Principles that are supplied to a resident in a residential facility in the circumstances set out in subsection (4) are services of a kind covered by Schedule 1 to the Quality of Care Principles. Circumstances (4) For subsections (1) to (3), the circumstances are that: (a) the resident has a continuing need for the services mentioned in item 2.1 or 3.8 of Schedule 1 to the Quality of Care Principles; and (b) the services are supplied, under a written agreement with the supplier, as a package made up of: (i) the services mentioned in item 2.1 or 3.8 of Schedule 1 to the Quality of Care Principles; and (ii) other services mentioned in Schedule 1 to the Quality of Care Principles that are needed by the resident; and (iii) accommodation; and (c) the charges for services and for accommodation are payable to the same entity. (a) the resident has a continuing need for the services mentioned in item 2.1 or 3.8 of Schedule 1 to the Quality of Care Principles; and (b) the services are supplied, under a written agreement with the supplier, as a package made up of: (i) the services mentioned in item 2.1 or 3.8 of Schedule 1 to the Quality of Care Principles; and (ii) other services mentioned in Schedule 1 to the Quality of Care Principles that are needed by the resident; and (iii) accommodation; and (c) the charges for services and for accommodation are payable to the same entity. (i) the services mentioned in item 2.1 or 3.8 of Schedule 1 to the Quality of Care Principles; and (ii) other services mentioned in Schedule 1 to the Quality of Care Principles that are needed by the resident; and (iii) accommodation; and Translation of references in Quality of Care Principles (5) For the purposes of this section: (a) a reference to a care recipient in Schedule 1 to the Quality of Care Principles is to be read as a reference to a resident; and (b) a reference to a residential care service in Schedule 1 to the Quality of Care Principles is to be read as a reference to a residential facility. Note: Subject to the requirements of paragraphs 38-25(3)(a) and (c) of the Act, the supply of any of the services mentioned in this section is GST-free. (a) a reference to a care recipient in Schedule 1 to the Quality of Care Principles is to be read as a reference to a resident; and (b) a reference to a residential care service in Schedule 1 to the Quality of Care Principles is to be read as a reference to a residential facility. Note: Subject to the requirements of paragraphs 38-25(3)(a) and (c) of the Act, the supply of any of the services mentioned in this section is GST-free. GST-free Supply (Residential Care - Non-Government-Funded Supplier) Determination 2000 | 1 The whole of the Determination: Repeal the Determination.", "Related_Explanatory_Statements": "GST 2015/3 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20153/00001", "Unmatched_Content": "I, Mitch Fifield, Assistant Minister for Social Services, make the following determination."}
{"Instrument_Reference": "GST 2000/6", "Title": "GST-free Supply (Residential Care - Government-Funded Supplier) Determination 2000 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Residential care > 2000", "Date_of_Issue": "28 June 2000", "Signatory": "Bronwyn Kathleen Bishop Minister for Aged Care", "Registration_Number": "F2007B00111", "Registration_Date": "24 January 2007", "Body": "1. Name of determination: This Determination is the GST-free Supply (Residential Care - Government-Funded Supplier) Determination 2000 . | 2 Commencement: This Determination commences on 1 July 2000. | 3 Definitions: (1) In this Determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. Note The following expressions used in this Determination are defined in the Act: • GST-free • Quality of Care Principles • supply. • GST-free • Quality of Care Principles • supply. (2) An expression used in Schedule 1 and in the Quality of Care Principles has the same meaning in Schedule 1 as it has in the Quality of Care Principles. Note Examples of expressions used in Schedule 1 and in the Quality of Care Principles are given at the start of Schedule 1. Note Examples of expressions used in Schedule 1 and in the Quality of Care Principles are given at the start of Schedule 1. | 4 Kinds of services: For paragraph 38-25 (2) (b) of the Act, the services mentioned in Schedule 1 are of a kind covered by Schedule 1 to the Quality of Care Principles. Note Subject to the requirements of paragraphs 38-25 (2) (a) and (c) of the Act, the supply of any of the services mentioned in Schedule 1 is GST-free. Note Subject to the requirements of paragraphs 38-25 (2) (a) and (c) of the Act, the supply of any of the services mentioned in Schedule 1 is GST-free. Note An expression used in this Schedule and in the Quality of Care Principles has the same meaning in this Schedule as it has in the Quality of Care Principles. Examples • resident • residential care. • resident • residential care. Part 1 Hotel services for residents in a residential facility Item Service Content 1.1 Administration General operation of the residential care service, including resident documentation 1.2 Maintenance of buildings and grounds Adequately maintained buildings and grounds 1.3 Utilities Utilities such as electricity and water 1.4 Furnishings Bed-side lockers, chairs with arms, containers for personal laundry, dining, lounge and recreational furnishings, draw-screens (for shared rooms), resident wardrobe space, and towel rails Excludes furnishings a resident chooses to provide 1.5 Bedding Beds and mattresses, bed linen, blankets, and absorbent or waterproof sheeting 1.6 Cleaning services, goods and facilities Cleanliness and tidiness of the entire residential care service Excludes a resident's personal area if the resident chooses and is able to maintain it himself or herself 1.7 Waste disposal Safe disposal of organic and inorganic waste material 1.8 General laundry Heavy laundry facilities and services, and personal laundry services, including laundering of clothing that can be machine washed Excludes cleaning of clothing requiring dry cleaning or another special cleaning process, and personal laundry if a resident chooses and is able to do this himself or herself 1.9 Toiletry goods Bath towels, face washers, soap, and toilet paper 1.10 Meals and refreshments (a) Meals of adequate variety, quality and quantity for each resident, served each day at times generally acceptable to both residents and management, and generally consisting of 3 meals per day plus morning tea, afternoon tea and supper (b) Special dietary requirements, having regard to either medical need or religious or cultural observance (excluding special dietary requirements of the kind mentioned in item 2.2) (c) Food, including fruit of adequate variety, quality and quantity, and non-alcoholic beverages, including fruit juice 1.11 Resident social activities Programs to encourage residents to take part in social activities that promote and protect their dignity, and to take part in community life outside the residential care service 1.12 Emergency assistance At least 1 responsible person is continuously on call and in reasonable proximity to render emergency assistance Excludes furnishings a resident chooses to provide Excludes a resident's personal area if the resident chooses and is able to maintain it himself or herself Excludes cleaning of clothing requiring dry cleaning or another special cleaning process, and personal laundry if a resident chooses and is able to do this himself or herself (a) Meals of adequate variety, quality and quantity for each resident, served each day at times generally acceptable to both residents and management, and generally consisting of 3 meals per day plus morning tea, afternoon tea and supper (b) Special dietary requirements, having regard to either medical need or religious or cultural observance (excluding special dietary requirements of the kind mentioned in item 2.2) (c) Food, including fruit of adequate variety, quality and quantity, and non-alcoholic beverages, including fruit juice Part 2 Care services (general) Item Service Content 2.1 Daily living activities assistance Personal assistance, including individual attention, individual supervision, and physical assistance, with: (a) bathing, showering, personal hygiene and grooming (b) maintaining continence or managing incontinence, and using aids and appliances designed to assist continence management (c) eating and eating aids, and using eating utensils and eating aids (including actual feeding if necessary) (d) dressing, undressing, and using dressing aids (e) moving, walking, wheelchair use, and using devices and appliances designed to aid mobility, including the fitting of artificial limbs and other personal mobility aids (f) communication, including to address difficulties arising from impaired hearing, sight or speech, or lack of common language (including fitting sensory communication aids), and checking hearing aid batteries and cleaning spectacles Excludes hairdressing 2.2 Meals and refreshments Special dietary requirements in addition to those mentioned in item 1.10 Example Vitamised or thickened food for people unable to chew or swallow 2.3 Emotional support Emotional support to, and supervision of, residents 2.4 Treatments and procedures Treatments and procedures that are carried out according to the instructions of a health professional or a person responsible for assessing a resident's personal care needs, including supervision and physical assistance with taking medications, and ordering and reordering medications, subject to requirements of State or Territory law 2.5 Recreational therapy Recreational activities suited to residents, participation in the activities, and communal recreational equipment 2.6 Rehabilitation support Individual therapy programs designed by health professionals that are aimed at maintaining or restoring a resident's ability to perform daily tasks for himself or herself, or assisting residents to obtain access to such programs 2.7 Assistance in obtaining health practitioner services Arrangements for aural, community health, dental, medical, psychiatric and other health practitioners to visit residents, whether the arrangements are made by residents, relatives or other persons representing the interests of residents, or are made direct with a health practitioner 2.8 Assistance in obtaining access to specialised therapy services Making arrangements for speech therapy, podiatry, occupational or physiotherapy practitioners to visit residents, whether the arrangements are made by residents, relatives or other persons representing the interests of residents 2.9 Support for residents with cognitive impairment Individual attention and support to residents with cognitive impairment (eg dementia, and other behavioural disorders), including individual therapy activities and specific programs designed and carried out to prevent or manage a particular condition or behaviour and to enhance the quality of life and care for such residents and ongoing support (including specific encouragement) to motivate or enable such residents to take part in general activities of the residential care service (a) bathing, showering, personal hygiene and grooming (b) maintaining continence or managing incontinence, and using aids and appliances designed to assist continence management (c) eating and eating aids, and using eating utensils and eating aids (including actual feeding if necessary) (d) dressing, undressing, and using dressing aids (e) moving, walking, wheelchair use, and using devices and appliances designed to aid mobility, including the fitting of artificial limbs and other personal mobility aids (f) communication, including to address difficulties arising from impaired hearing, sight or speech, or lack of common language (including fitting sensory communication aids), and checking hearing aid batteries and cleaning spectacles Excludes hairdressing Example Vitamised or thickened food for people unable to chew or swallow Part 3 Care services for residents needing a high level of residential care Item Service Content 3.1 Furnishings Over-bed tables 3.2 Bedding materials Bed rails, incontinence sheets, restrainers, ripple mattresses, sheepskins, tri-pillows, and water and air mattresses appropriate to each resident's condition 3.3 Toiletry goods Sanitary pads, tissues, toothpaste, denture cleaning preparations, shampoo and conditioner, and talcum powder 3.4 Goods to assist residents to move themselves Crutches, quadruped walkers, walking frames, walking sticks, and wheelchairs Excludes motorised wheelchairs and custom made aids 3.5 Goods to assist staff to move residents Mechanical devices for lifting residents, stretchers, and trolleys 3.6 Goods to assist with toileting and incontinence management Absorbent aids, commode chairs, disposable bed pans and urinal covers, disposable pads, over-toilet chairs, shower chairs and urodomes, catheter and urinary drainage appliances, and disposable enemas 3.7 Basic medical and pharmaceutical supplies and equipment Analgesia, anti-nausea agents, bandages, creams, dressings, laxatives and aperients, mouthwashes, ointments, saline, skin emollients, swabs, and urinary alkalising agents Excludes goods prescribed by a health practitioner for a particular resident and used only by the resident 3.8 Nursing services Initial and on-going assessment, planning and management of care for residents, carried out by a registered nurse Nursing services carried out by a registered nurse, or other professional appropriate to the service (eg medical practitioner, stoma therapist, speech pathologist, physiotherapist or qualified practitioner from a palliative care team) Services may include, but are not limited to, the following: (a) establishment and supervision of a complex pain management or palliative care program, including monitoring and managing any side effects (b) insertion, care and maintenance of tubes, including intravenous and naso-gastric tubes (c) establishing and reviewing a catheter care program, including the insertion, removal and replacement of catheters (d) establishing and reviewing a stoma care program (e) complex wound management (f) insertion of suppositories (g) risk management procedures relating to acute or chronic infectious conditions (h) special feeding for care recipients with dysphagia (difficulty with swallowing) (i) suctioning of airways (j) tracheostomy care (k) enema administration (l) oxygen therapy requiring ongoing supervision because of a care recipient's variable need (m) dialysis treatment 3.10 Medications Medications subject to requirements of State or Territory law 3.11 Therapy services, such as, recreational, speech therapy, podiatry, occupational, and physiotherapy services (a) Maintenance therapy delivered by health professionals, or care staff as directed by health professionals, designed to maintain residents' levels of independence in activities of daily living (b) More intensive therapy delivered by health professionals, or care staff as directed by health professionals, on a temporary basis that is designed to allow residents to reach a level of independence at which maintenance therapy will meet their needs Excludes intensive, long-term rehabilitation services required following, for example, serious illness or injury, surgery or trauma 3.12 Oxygen and oxygen equipment Oxygen and oxygen equipment needed on a short-term, episodic or emergency basis Excludes motorised wheelchairs and custom made aids Excludes goods prescribed by a health practitioner for a particular resident and used only by the resident Nursing services carried out by a registered nurse, or other professional appropriate to the service (eg medical practitioner, stoma therapist, speech pathologist, physiotherapist or qualified practitioner from a palliative care team) Services may include, but are not limited to, the following: (a) establishment and supervision of a complex pain management or palliative care program, including monitoring and managing any side effects (b) insertion, care and maintenance of tubes, including intravenous and naso-gastric tubes (c) establishing and reviewing a catheter care program, including the insertion, removal and replacement of catheters (d) establishing and reviewing a stoma care program (e) complex wound management (f) insertion of suppositories (g) risk management procedures relating to acute or chronic infectious conditions (h) special feeding for care recipients with dysphagia (difficulty with swallowing) (i) suctioning of airways (j) tracheostomy care (k) enema administration (l) oxygen therapy requiring ongoing supervision because of a care recipient's variable need (m) dialysis treatment (a) establishment and supervision of a complex pain management or palliative care program, including monitoring and managing any side effects (b) insertion, care and maintenance of tubes, including intravenous and naso-gastric tubes (c) establishing and reviewing a catheter care program, including the insertion, removal and replacement of catheters (d) establishing and reviewing a stoma care program (e) complex wound management (f) insertion of suppositories (g) risk management procedures relating to acute or chronic infectious conditions (h) special feeding for care recipients with dysphagia (difficulty with swallowing) (i) suctioning of airways (j) tracheostomy care (k) enema administration (l) oxygen therapy requiring ongoing supervision because of a care recipient's variable need (m) dialysis treatment Excludes intensive, long-term rehabilitation services required following, for example, serious illness or injury, surgery or trauma", "Related_Explanatory_Statements": "GST 2000/6 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20006/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "GST 2000/7", "Title": "GST-free Supply (Residential Care - Non-Government-Funded Supplier) Determination 2000 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Supplies > Residential care > 2000", "Date_of_Issue": "28 June 2000", "Signatory": "Bronwyn Kathleen Bishop Minister for Aged Care", "Registration_Number": "F2007B00112", "Registration_Date": "24 January 2007", "Body": "1. Name of determination: This Determination is the GST-free Supply (Residential Care - Non-Government-Funded Supplier) Determination 2000 . | 2 Commencement: This Determination commences on 1 July 2000. | 3 Definitions: (1) In this Determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. Note The following expressions used in this Determination are defined in the Act: • GST-free • Quality of Care Principles • supply. • GST-free • Quality of Care Principles • supply. (2) An expression used in this Determination and in the Quality of Care Principles has the same meaning in this Determination as it has in the Quality of Care Principles. Note Examples of expressions used in Schedule 1 and in the Quality of Care Principles are given at the start of Schedule 1. Note Examples of expressions used in Schedule 1 and in the Quality of Care Principles are given at the start of Schedule 1. | 4 Kinds of services: For paragraph 38-25 (3) (b) of the Act, the services mentioned in Schedule 1, if supplied in the circumstances mentioned in section 5, are of a kind covered by Schedule 1 to the Quality of Care Principles. Note Subject to the requirements of paragraphs 38-25 (3) (a) and (c) of the Act, the supply of any of the services mentioned in Schedule 1 is GST-free. Note Subject to the requirements of paragraphs 38-25 (3) (a) and (c) of the Act, the supply of any of the services mentioned in Schedule 1 is GST-free. | 5 Circumstances of supply: For section 4, the circumstances are that: (a) the care recipient has a continuing need for the services mentioned in item 2.1 or 3.8 of Schedule 1; and (b) the services are supplied, under a written agreement with the supplier, as a package made up of: (i) the services mentioned in item 2.1 or 3.8 of Schedule 1; and (ii) other services mentioned in Schedule 1 that are needed by the care recipient; and (iii) accommodation; and (c) the charges for services and for accommodation are payable to the same entity. (a) the care recipient has a continuing need for the services mentioned in item 2.1 or 3.8 of Schedule 1; and (b) the services are supplied, under a written agreement with the supplier, as a package made up of: (i) the services mentioned in item 2.1 or 3.8 of Schedule 1; and (ii) other services mentioned in Schedule 1 that are needed by the care recipient; and (iii) accommodation; and (c) the charges for services and for accommodation are payable to the same entity. (i) the services mentioned in item 2.1 or 3.8 of Schedule 1; and (ii) other services mentioned in Schedule 1 that are needed by the care recipient; and (iii) accommodation; and Note An expression used in this Schedule and in the Quality of Care Principles has the same meaning in this Schedule as it has in the Quality of Care Principles. Examples • resident • residential care. • resident • residential care. Part 1 Hotel services for residents in a residential facility Item Service Content 1.1 Administration General operation of the residential care service, including resident documentation 1.2 Maintenance of buildings and grounds Adequately maintained buildings and grounds 1.3 Utilities Utilities such as electricity and water 1.4 Furnishings Bed-side lockers, chairs with arms, containers for personal laundry, dining, lounge and recreational furnishings, draw-screens (for shared rooms), resident wardrobe space, and towel rails Excludes furnishings a resident chooses to provide 1.5 Bedding Beds and mattresses, bed linen, blankets, and absorbent or waterproof sheeting 1.6 Cleaning services, goods and facilities Cleanliness and tidiness of the entire residential care service Excludes a resident's personal area if the resident chooses and is able to maintain it himself or herself 1.7 Waste disposal Safe disposal of organic and inorganic waste material 1.8 General laundry Heavy laundry facilities and services, and personal laundry services, including laundering of clothing that can be machine washed Excludes cleaning of clothing requiring dry cleaning or another special cleaning process, and personal laundry if a resident chooses and is able to do this himself or herself 1.9 Toiletry goods Bath towels, face washers, soap, and toilet paper 1.10 Meals and refreshments (a) Meals of adequate variety, quality and quantity for each resident, served each day at times generally acceptable to both residents and management, and generally consisting of 3 meals per day plus morning tea, afternoon tea and supper (b) Special dietary requirements, having regard to either medical need or religious or cultural observance (excluding special dietary requirements of the kind mentioned in item 2.2) (c) Food, including fruit of adequate variety, quality and quantity, and non-alcoholic beverages, including fruit juice 1.11 Resident social activities Programs to encourage residents to take part in social activities that promote and protect their dignity, and to take part in community life outside the residential care service 1.12 Emergency assistance At least 1 responsible person is continuously on call and in reasonable proximity to render emergency assistance Excludes furnishings a resident chooses to provide Excludes a resident's personal area if the resident chooses and is able to maintain it himself or herself Excludes cleaning of clothing requiring dry cleaning or another special cleaning process, and personal laundry if a resident chooses and is able to do this himself or herself (a) Meals of adequate variety, quality and quantity for each resident, served each day at times generally acceptable to both residents and management, and generally consisting of 3 meals per day plus morning tea, afternoon tea and supper (b) Special dietary requirements, having regard to either medical need or religious or cultural observance (excluding special dietary requirements of the kind mentioned in item 2.2) (c) Food, including fruit of adequate variety, quality and quantity, and non-alcoholic beverages, including fruit juice Part 2 Care services (general) Item Service Content 2.1 Daily living activities assistance Personal assistance, including individual attention, individual supervision, and physical assistance, with: (a) bathing, showering, personal hygiene and grooming (b) maintaining continence or managing incontinence, and using aids and appliances designed to assist continence management (c) eating and eating aids, and using eating utensils and eating aids (including actual feeding if necessary) (d) dressing, undressing, and using dressing aids (e) moving, walking, wheelchair use, and using devices and appliances designed to aid mobility, including the fitting of artificial limbs and other personal mobility aids (f) communication, including to address difficulties arising from impaired hearing, sight or speech, or lack of common language (including fitting sensory communication aids), and checking hearing aid batteries and cleaning spectacles Excludes hairdressing 2.2 Meals and refreshments Special dietary requirements in addition to those mentioned in item 1.10 Example Vitamised or thickened food for people unable to chew or swallow 2.3 Emotional support Emotional support to, and supervision of, residents 2.4 Treatments and procedures Treatments and procedures that are carried out according to the instructions of a health professional or a person responsible for assessing a resident's personal care needs, including supervision and physical assistance with taking medications, and ordering and reordering medications, subject to requirements of State or Territory law 2.5 Recreational therapy Recreational activities suited to residents, participation in the activities, and communal recreational equipment 2.6 Rehabilitation support Individual therapy programs designed by health professionals that are aimed at maintaining or restoring a resident's ability to perform daily tasks for himself or herself, or assisting residents to obtain access to such programs 2.7 Assistance in obtaining health practitioner services Arrangements for aural, community health, dental, medical, psychiatric and other health practitioners to visit residents, whether the arrangements are made by residents, relatives or other persons representing the interests of residents, or are made direct with a health practitioner 2.8 Assistance in obtaining access to specialised therapy services Making arrangements for speech therapy, podiatry, occupational or physiotherapy practitioners to visit residents, whether the arrangements are made by residents, relatives or other persons representing the interests of residents 2.9 Support for residents with cognitive impairment Individual attention and support to residents with cognitive impairment (eg dementia, and other behavioural disorders), including individual therapy activities and specific programs designed and carried out to prevent or manage a particular condition or behaviour and to enhance the quality of life and care for such residents and ongoing support (including specific encouragement) to motivate or enable such residents to take part in general activities of the residential care service (a) bathing, showering, personal hygiene and grooming (b) maintaining continence or managing incontinence, and using aids and appliances designed to assist continence management (c) eating and eating aids, and using eating utensils and eating aids (including actual feeding if necessary) (d) dressing, undressing, and using dressing aids (e) moving, walking, wheelchair use, and using devices and appliances designed to aid mobility, including the fitting of artificial limbs and other personal mobility aids (f) communication, including to address difficulties arising from impaired hearing, sight or speech, or lack of common language (including fitting sensory communication aids), and checking hearing aid batteries and cleaning spectacles Excludes hairdressing Example Vitamised or thickened food for people unable to chew or swallow Part 3 Care services for residents needing a high level of residential care Item Service Content 3.1 Furnishings Over-bed tables 3.2 Bedding materials Bed rails, incontinence sheets, restrainers, ripple mattresses, sheepskins, tri-pillows, and water and air mattresses appropriate to each resident's condition 3.3 Toiletry goods Sanitary pads, tissues, toothpaste, denture cleaning preparations, shampoo and conditioner, and talcum powder 3.4 Goods to assist residents to move themselves Crutches, quadruped walkers, walking frames, walking sticks, and wheelchairs Excludes motorised wheelchairs and custom made aids 3.5 Goods to assist staff to move residents Mechanical devices for lifting residents, stretchers, and trolleys 3.6 Goods to assist with toileting and incontinence management Absorbent aids, commode chairs, disposable bed pans and urinal covers, disposable pads, over-toilet chairs, shower chairs and urodomes, catheter and urinary drainage appliances, and disposable enemas 3.7 Basic medical and pharmaceutical supplies and equipment Analgesia, anti-nausea agents, bandages, creams, dressings, laxatives and aperients, mouthwashes, ointments, saline, skin emollients, swabs, and urinary alkalising agents Excludes goods prescribed by a health practitioner for a particular resident and used only by the resident 3.8 Nursing services Initial and on-going assessment, planning and management of care for residents, carried out by a registered nurse Nursing services carried out by a registered nurse, or other professional appropriate to the service (eg medical practitioner, stoma therapist, speech pathologist, physiotherapist or qualified practitioner from a palliative care team) Services may include, but are not limited to, the following: (a) establishment and supervision of a complex pain management or palliative care program, including monitoring and managing any side effects (b) insertion, care and maintenance of tubes, including intravenous and naso-gastric tubes (c) establishing and reviewing a catheter care program, including the insertion, removal and replacement of catheters (d) establishing and reviewing a stoma care program (e) complex wound management (f) insertion of suppositories (g) risk management procedures relating to acute or chronic infectious conditions (h) special feeding for care recipients with dysphagia (difficulty with swallowing) (i) suctioning of airways (j) tracheostomy care (k) enema administration (l) oxygen therapy requiring ongoing supervision because of a care recipient's variable need (m) dialysis treatment 3.10 Medications Medications subject to requirements of State or Territory law 3.11 Therapy services, such as, recreational, speech therapy, podiatry, occupational, and physiotherapy services (a) Maintenance therapy delivered by health professionals, or care staff as directed by health professionals, designed to maintain residents' levels of independence in activities of daily living (b) More intensive therapy delivered by health professionals, or care staff as directed by health professionals, on a temporary basis that is designed to allow residents to reach a level of independence at which maintenance therapy will meet their needs Excludes intensive, long-term rehabilitation services required following, for example, serious illness or injury, surgery or trauma 3.12 Oxygen and oxygen equipment Oxygen and oxygen equipment needed on a short-term, episodic or emergency basis Excludes motorised wheelchairs and custom made aids Excludes goods prescribed by a health practitioner for a particular resident and used only by the resident Nursing services carried out by a registered nurse, or other professional appropriate to the service (eg medical practitioner, stoma therapist, speech pathologist, physiotherapist or qualified practitioner from a palliative care team) Services may include, but are not limited to, the following: (a) establishment and supervision of a complex pain management or palliative care program, including monitoring and managing any side effects (b) insertion, care and maintenance of tubes, including intravenous and naso-gastric tubes (c) establishing and reviewing a catheter care program, including the insertion, removal and replacement of catheters (d) establishing and reviewing a stoma care program (e) complex wound management (f) insertion of suppositories (g) risk management procedures relating to acute or chronic infectious conditions (h) special feeding for care recipients with dysphagia (difficulty with swallowing) (i) suctioning of airways (j) tracheostomy care (k) enema administration (l) oxygen therapy requiring ongoing supervision because of a care recipient's variable need (m) dialysis treatment (a) establishment and supervision of a complex pain management or palliative care program, including monitoring and managing any side effects (b) insertion, care and maintenance of tubes, including intravenous and naso-gastric tubes (c) establishing and reviewing a catheter care program, including the insertion, removal and replacement of catheters (d) establishing and reviewing a stoma care program (e) complex wound management (f) insertion of suppositories (g) risk management procedures relating to acute or chronic infectious conditions (h) special feeding for care recipients with dysphagia (difficulty with swallowing) (i) suctioning of airways (j) tracheostomy care (k) enema administration (l) oxygen therapy requiring ongoing supervision because of a care recipient's variable need (m) dialysis treatment (b) More intensive therapy delivered by health professionals, or care staff as directed by health professionals, on a temporary basis that is designed to allow residents to reach a level of independence at which maintenance therapy will meet their needs Excludes intensive, long-term rehabilitation services required following, for example, serious illness or injury, surgery or trauma", "Related_Explanatory_Statements": "GST 2000/7 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/GST20007/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2017/1", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Road Transport Operators ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2017", "Date_of_Issue": "29 March 2017", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00343", "Registration_Date": "30 March 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Road Transport Operators . | 2. Commencement: This determination commences on the day after its registration on the Federal Register of Legislation. | 3. Repeal of previous determination: This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.2) 2000 - F2006B11586, registered on 16 November 2006. | 4. Application: This determination applies to road transport operator that satisfy the requirements of this determination. This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and that is a road transport operator will satisfy the requirements of this determination. 5. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination A road transport operator may issue a recipient created tax invoice (RCTI) for the receipt of a taxable supply of road transport if they: (a) establish the value of the taxable supply; and (b) satisfy the requirements set out in paragraph 6. (a) establish the value of the taxable supply; and (b) satisfy the requirements set out in paragraph 6. | 6. Requirements that must be satisfied by a recipient of a taxable supply under this determination: The recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making or determining the value of a taxable supply and must retain the original or the copy; (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the RCTI that meets the requirements of paragraph 8. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; and (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the supplier and the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making or determining the value of a taxable supply and must retain the original or the copy; (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the RCTI that meets the requirements of paragraph 8. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; and (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. 7. Requirements of a written agreement with the supplier other than a written agreement embedded in the RCTI The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. | 8. Requirements of a written agreement embedded in the RCTI: An agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | 9. Definitions: The following expressions are defined for the purposes of this determination: road transport means the transport or delivery of goods using motor-powered road vehicles such as motor vehicle couriers, taxi trucks or rigid and articulated trucks. road transport operator means an entity that principally supplies road transport Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "RCTI 2017/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 2) 2000 (F2006B11586) , registered ON 30 March 2017. | This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.2) 2000 - F2006B11586, registered on 16 November 2006. | This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and that is a road transport operator will satisfy the requirements of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20171/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2017/2", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Food and Grocery Manufacturers and Retailers ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2017", "Date_of_Issue": "28 March 2017", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00365", "Registration_Date": "31 March 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Food and Grocery Manufacturers and Retailers . | 2. Commencement: This determination commences on the day after its registration on the Federal Register of Legislation. | 3. Repeal of previous determination: This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 25) 2000 - F2006B11592, registered on 17 November 2006. | 4. Application: This determination applies to food and grocery manufacturers or retailers that satisfy the requirements of this determination. This determination is substantially similar to the determination it replaces. An entity that satisfied the requirements of the previous determination and that is a food and grocery manufacturer or retailer will generally satisfy the requirements of this determination. 5. Classes of Tax Invoices that may be issued by the recipient of a taxable supply under this determination A food and grocery manufacturer or retailer may issue a recipient created tax invoice (RCTI) for the receipt of a taxable supply of membership or association of the Australian Food and Grocery Council if they: (a) establish the value of the taxable supply; and (b) satisfy the requirements set out in paragraph 6. (a) establish the value of the taxable supply; and (b) satisfy the requirements set out in paragraph 6. | 6. Requirements that must be satisfied by a recipient of a taxable supply under this determination: A recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the RCTI that meets the requirements of paragraph 8. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; and (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the supplier and the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the RCTI that meets the requirements of paragraph 8. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; and (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. 7. Requirements of a written agreement with the supplier other than a written agreement embedded in the RCTI The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. | 8. Requirements of a written agreement embedded in the RCTI: An agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | 9. Definitions: The following expressions are defined for the purposes of this determination: food and grocery manufacturer or retailer means an entity that provides consideration in the form of a membership or association fee for membership or association of the Australian Food and Grocery Council. Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "RCTI 2017/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 25) 2000 (F2006B11592) , registered on 17 November 2006. | This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 25) 2000 - F2006B11592, registered on 17 November 2006. | This determination is substantially similar to the determination it replaces. An entity that satisfied the requirements of the previous determination and that is a food and grocery manufacturer or retailer will generally satisfy the requirements of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20172/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2017/3", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Ceding Insurers or Reinsurers ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2017", "Date_of_Issue": "29 March 2017", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00353", "Registration_Date": "30 March 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Ceding Insurers or Reinsurers . | 2. Commencement: This determination commences on the day after its registration on the Federal Register of Legislation. | 3. Repeal of previous determination: This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice (RCTI) for supplies of reinsurance or supplies of retrocession Determination (No. 30) 2000 - F2006B11594, registered on 17 November 2006. | 4. Application: This determination applies to ceding insurers or reinsurers that satisfy the requirements of this determination. This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and that is a ceding insurer or reinsurer will satisfy the requirements of this determination. 5. Classes of Tax Invoices that may be issued by the recipient of a taxable supply under this determination A ceding insurer or reinsurer may issue a recipient created tax invoice (RCTI) for the receipt of a taxable supply of reinsurance or retrocession if they: (a) establish the value of that supply rather than the supplier, and (b) satisfy the requirements set out in paragraph 6. (a) establish the value of that supply rather than the supplier, and (b) satisfy the requirements set out in paragraph 6. | 6. Requirements that must be satisfied by a recipient of a taxable supply under this determination: The recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy (e) the recipient must reasonably comply with its obligations under the taxation laws (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the RCTI that meets the requirements of paragraph 8. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination, and (h) if it has a current GST turnover of less than $1,000,000, the recipient must notify the Commissioner in writing of its intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the supplier and the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy (e) the recipient must reasonably comply with its obligations under the taxation laws (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the RCTI that meets the requirements of paragraph 8. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination, and (h) if it has a current GST turnover of less than $1,000,000, the recipient must notify the Commissioner in writing of its intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. 7. Requirements of a written agreement with the supplier other than a written agreement embedded in the RCTI The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued, and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued, and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. | 8. Requirements of a written agreement embedded in the RCTI: An agreement with the supplier embedded in an RCTI that the recipient issues to the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | 9. Definitions: The following expressions are defined for the purposes of this determination: ceding insurer or reinsurer means an insurance entity that issues an insurance policy or policies and is indemnified for all or part of the loss it sustains under the policy or policies through a taxable supply of reinsurance or retrocession from another insurance entity. Reinsurance means a transaction where one insurance entity (reinsurer) agrees to indemnify another insurance entity (ceding insurer) against all or part of any loss that the latter sustains under a policy or policies which it has issued. Retrocession means a transaction where one insurance entity (retrocessionaire) agrees to indemnify another insurance entity (reinsurer) against all or part of any loss that the latter sustains under a policy or policies which it has issued. Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "RCTI 2017/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice (RCTI) Determination (No. 30) 2000 (F2006B11594) , registered on 17 November 2006. | This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice (RCTI) for supplies of reinsurance or supplies of retrocession Determination (No. 30) 2000 - F2006B11594, registered on 17 November 2006. | This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and that is a ceding insurer or reinsurer will satisfy the requirements of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20173/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2017/4", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Education Fund Providers ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2017", "Date_of_Issue": "28 March 2017", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00359", "Registration_Date": "30 March 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Education Fund Providers . | 2. Commencement: This determination commences on the day after its registration on the Federal Register of Legislation. | 3. Repeal of previous determination: This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 50) 2000 - F2006B11590, registered on 17 November 2006. | 4. Application: This determination applies to education fund providers that satisfy the requirements of this determination. This determination is substantially similar to the the determination it replaces. An entity that satisfied the requirements of the previous determination and that is an education fund provider will generally satisfy the requirements of this determination. 5. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination An education fund provider may issue a recipient created tax invoice (RCTI) for the receipt of a taxable supply of the provision of education if they: (a) establish the value of that supply rather than the supplier, and (b) satisfy the requirements set out in paragraph 6. (a) establish the value of that supply rather than the supplier, and (b) satisfy the requirements set out in paragraph 6. | 6. Requirements that must be satisfied by a recipient of a taxable supply under this determination: A recipient must satisfy the following requirements: 7. Requirements of a written agreement with the supplier other than a written agreement embedded in the RCTI (a) the supplier and the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy (e) the recipient must reasonably comply with its obligations under the taxation laws (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the RCTI that meets the requirements of Clause 8. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination, and (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the supplier and the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy (e) the recipient must reasonably comply with its obligations under the taxation laws (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the RCTI that meets the requirements of Clause 8. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination, and (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued, and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued, and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. | 8. Requirements of a written agreement embedded in the RCTI: An agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | 9. Definitions: The following expressions are defined for the purposes of this determination: education fund provider means an organisation that allocates funds to a school that undertakes the provision of education provision of education means the delivery of an education course. Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "RCTI 2017/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.50) 2000 (F2006B11590) , registered on 17 November 2006. | This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 50) 2000 - F2006B11590, registered on 17 November 2006. | This determination is substantially similar to the the determination it replaces. An entity that satisfied the requirements of the previous determination and that is an education fund provider will generally satisfy the requirements of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20174/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2017/5", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for wholesalers of photographic imaging equipment and related supplies ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2017", "Date_of_Issue": "29 March 2017", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00347", "Registration_Date": "30 March 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for wholesalers of photographic imaging equipment and related supplies . | 2. Commencement: This determination commences on the day after its registration on the Federal Register of Legislation. | 3. Repeal of previous determination: This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2001 - F2006B11588, registered on 17 November 2006 | 4. Application: This determination applies to wholesalers of photographic imaging equipment and related supplies that satisfy the requirements of this determination. This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and that is a wholesaler of photographic imaging equipment and related supplies will satisfy the requirements of this determination. 5. Classes of Tax Invoices that may be issued by the recipient of a taxable supply under this determination A wholesaler of photographic imaging equipment and related supplies may issue a recipient created tax invoice (RCTI) for the receipt of a taxable supply of transportation of photographic imaging equipment and related supplies if they: (a) establish the value of that supply rather than the supplier; and (b) satisfy the requirements set out in paragraph 6. (a) establish the value of that supply rather than the supplier; and (b) satisfy the requirements set out in paragraph 6. | 6. Requirements that must be satisfied by a recipient of a taxable supply under this determination: A recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the RCTI that meets the requirements of paragraph 8. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; and (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the supplier and the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the RCTI that meets the requirements of paragraph 8. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; and (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. 7. Requirements of a written agreement with the supplier other than a written agreement embedded in the RCTI The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. | 8. Requirements of a written agreement embedded in the RCTI: An agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | 9. Definitions: The following expression is defined for the purposes of this determination: wholesaler of photographic imaging equipment and related supplies means an entity that: (a) makes wholesale taxable supplies of: (i) photographic imaging equipment; or (ii) other supplies related to photographic imaging equipment; and (b) is a recipient of taxable supplies for transportation of: (i) photographic imaging equipment; or (ii) other supplies related to photographic imaging equipment. (a) makes wholesale taxable supplies of: (i) photographic imaging equipment; or (ii) other supplies related to photographic imaging equipment; and (b) is a recipient of taxable supplies for transportation of: (i) photographic imaging equipment; or (ii) other supplies related to photographic imaging equipment. (i) photographic imaging equipment; or (ii) other supplies related to photographic imaging equipment; and (i) photographic imaging equipment; or (ii) other supplies related to photographic imaging equipment. Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "RCTI 2017/5 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2001 (F2006B11588) , registered on 17 November 2006. | This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2001 - F2006B11588, registered on 17 November 2006 | This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and that is a wholesaler of photographic imaging equipment and related supplies will satisfy the requirements of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20175/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2017/6", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Agricultural Products, Government Related Entities and Large Business Entities ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2017", "Date_of_Issue": "28 March 2017", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00348", "Registration_Date": "30 March 2017", "Body": "Name of determination | 1. This determination is the Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Agricultural Products, Government Related Entities and Large Business Entities . | Commencement | 2. This determination commences on the day after it is registered on the Federal Register of Legislation. | Repeal of previous determination | 3. The determination replaces A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2000 - F2006B11580, registered on 15 November 2006. The previous determination is repealed on commencement of the determination. | Application | 4. This determination applies to entities that are any of the following: (a) a recipient of agricultural products ; (b) a recipient that is a government related entity; or (c) a recipient that is a large business entity . | (a) a recipient of agricultural products ; (b) a recipient that is a government related entity; or (c) a recipient that is a large business entity . | Class 1: Recipients of agricultural products | 5. A recipient of a taxable supply of agricultural products may issue a recipient created tax invoice (RCTI) for the taxable supply if it: (a) determines the value of the taxable supply after the supply is made using a qualitative or quantitative process; and (b) satisfies the requirements set out in paragraph 8. | (a) determines the value of the taxable supply after the supply is made using a qualitative or quantitative process; and (b) satisfies the requirements set out in paragraph 8. | Class 2: Recipients that are government related entities | 6. A government related entity that is a recipient of a taxable supply may issue an RCTI for the taxable supply if it satisfies the requirements set out in paragraph 9. | Class 3: Recipients that are large business entities | 7. A large business entity that is a recipient of a taxable supply may issue an RCTI for the taxable supply if it satisfies the requirements set out in paragraph 9. | The determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination and that is a recipient of agricultural products which is a government related or large business entity will satisfy the requirements of the determination | Requirements that must be satisfied by a recipient of a taxable supply under this determination | 8. A recipient must satisfy the following requirements when issuing an RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of paragraph 10, or a written agreement embedded in the RCTI that meets the requirements of paragraph 11. | (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of paragraph 10, or a written agreement embedded in the RCTI that meets the requirements of paragraph 11. | Requirements of a written agreement with the supplier other than a written agreement embedded in the RCTI | 9. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) contain the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. | (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) contain the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. | (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. | Requirements of a written agreement embedded in an RCTI | 10. The agreement that the recipient has with the supplier that is embedded in the RCTI must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies.The supplier will not issue tax invoices in respect of these supplies.The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. | Definitions | 11. The following expressions are defined for the purpose of this determination: Agricultural products means products derived from viticulture, horticulture, pasturage, apiculture, poultry farming and dairy farming or other operations connected with the cultivation of the soil, the gathering in of crops and the rearing of livestock. Large business entity means an entity that: (a) has a GST turnover that meets the large business entity tax period turnover threshold ; or (b) is a member of a GST group and has a GST turnover that meets the large business entity tax period turnover threshold ; or (c) satisfies the membership requirements of a GST group or proposed GST group and would meet the large business entity tax period turnover threshold if the entity were a member of the GST group or proposed GST group; or (d) is a joint venture operator of a GST joint venture where the joint venture operator or a participant of the GST joint venture has a GST turnover for that GST joint venture that meets the large business entity tax period turnover threshold . Large business entity tax period turnover threshold means a tax period turnover threshold disregarding the operation of paragraphs 188-15(1)(a) and 188-20(1)(a) of the GST Act. | (a) has a GST turnover that meets the large business entity tax period turnover threshold ; or (b) is a member of a GST group and has a GST turnover that meets the large business entity tax period turnover threshold ; or (c) satisfies the membership requirements of a GST group or proposed GST group and would meet the large business entity tax period turnover threshold if the entity were a member of the GST group or proposed GST group; or (d) is a joint venture operator of a GST joint venture where the joint venture operator or a participant of the GST joint venture has a GST turnover for that GST joint venture that meets the large business entity tax period turnover threshold . | 12. Other expressions in this determination have the same meaning as in the GST Act unless otherwise indicated.", "Related_Explanatory_Statements": "RCTI 2017/6 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2000 (F2006B11580) , registered on 15 November 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20176/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2017/7", "Title": "Goods and Services Tax: Classes of Recipient Created Tax Invoices Determination 2017 for Demand Side Response Aggregators", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2017", "Date_of_Issue": "11 April 2017", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00431", "Registration_Date": "13 April", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Classes of Recipient Created Tax Invoices Determination 2017 for Demand Side Response Aggregators. | 2. Commencement: This determination commences on 1 April 2017. | 3. Repeal of previous determination: This determination replaces determination Goods and Services Tax: Classes of Recipient Created Tax Invoices Determination (No 1) 2006 - F2006L03480, (previous determination) registered on 23 October 2006. The previous determination is repealed from 1 April 2017. | 4. Application: This determination applies to entities that are aggregators of Demand Side Response (DSR) and that are the recipient of a taxable supply from an entity registered for GST. This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and that is an aggregator of DSR will generally satisfy the requirements of this determination. 5. Class of tax invoices that may be issued by the recipient of a taxable supply under this determination An aggregator of DSR , who is a recipient of a taxable supply of DSR from a registered entity, may issue a tax invoice that belongs to a class of tax invoices for a taxable supply of DSR if they: (a) establish the value of the supply rather than the supplier ; and (b) satisfy the requirements set out in paragraph 6. (a) establish the value of the supply rather than the supplier ; and (b) satisfy the requirements set out in paragraph 6. | 6. Requirements that must be satisfied by a recipient of a taxable supply under this determination: A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy (e) the recipient must reasonably comply with its obligations under the taxation laws, and (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the Recipient Created Tax Invoice (RCTI) that meets the requirements of paragraph 8. (a) the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy (e) the recipient must reasonably comply with its obligations under the taxation laws, and (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the Recipient Created Tax Invoice (RCTI) that meets the requirements of paragraph 8. 7. Requirements of a written agreement with the supplier other than a written agreement embedded in the RCTI The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued, and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued, and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. | 8. Requirements of a written agreement embedded in the RCTI: The agreement that the recipient has with the supplier embedded in the an RCTI must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | 9. Definitions: The following expressions are defined for the purposes of this determination: Demand Side Response (DSR) refers to the measures taken by electricity consumers to reduce their demand from the electricity network at peak times. recipient means an entity that acquires DSR from registered electricity consumers, aggregates it and sells it to electricity retailers, network service providers and other users of DSR . supplier means an electricity consumer that enters into a written agreement with a DSR aggregating entity to supply DSR as and when requested by the aggregating entity. Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "RCTI 2017/7 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces F2006L03480 | This determination replaces determination Goods and Services Tax: Classes of Recipient Created Tax Invoices Determination (No 1) 2006 - F2006L03480, (previous determination) registered on 23 October 2006. The previous determination is repealed from 1 April 2017. | This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and that is an aggregator of DSR will generally satisfy the requirements of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20177/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2017/8", "Title": "Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Quarry Operators", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2017", "Date_of_Issue": "11 April 2017", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00421", "Registration_Date": "12 April 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Quarry Operators. | 2. Commencement: This determination commences on 1 April 2017. | 3. Repeal of previous determination: This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 63) 2000 - F2006B11581 (previous determination), registered on 15 November 2006. The previous determination is repealed from 1 April 2017. | 4. Application: This determination applies to a quarry operator that satisfies the requirements of this determination. This determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination and that is a quarry operator will generally satisfy the requirements of this determination. 5. Class of tax invoices that may be issued by the recipient of a taxable supply under this determination A quarry operator , who is the recipient of a taxable supply, may issue a tax invoice that belongs to a class of tax invoices, for a taxable supply of the transport of the quarry products where they: (a) establish the value of the supply rather than the supplier; and (b) satisfy the requirements set out in paragraph 6. (a) establish the value of the supply rather than the supplier; and (b) satisfy the requirements set out in paragraph 6. | 6. Requirements that must be satisfied by a recipient of a taxable supply under this determination: A recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of a taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy (e) the recipient must reasonably comply with its obligations under the taxation laws, and (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the Recipient Created Tax Invoice (RCTI) that meets the requirements of paragraph 8. (a) the supplier and the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of a taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy (e) the recipient must reasonably comply with its obligations under the taxation laws, and (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the Recipient Created Tax Invoice (RCTI) that meets the requirements of paragraph 8. 7. Requirements of a written agreement with the supplier other than a written agreement embedded in the RCTI The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued, and (c) contain the following conditions: (i) the recipient can issue RCTIs in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued, and (c) contain the following conditions: (i) the recipient can issue RCTIs in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. | 8. Requirements of a written agreement embedded in the RCTI: The agreement that the recipient has with the supplier that is embedded in the RCTI must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | 9. Definitions: The following expressions is defined for the purpose of this determination: quarry operator means a business that extracts blue metal stone and other products from the ground, processes the products, loads the products on to vehicles and conveys the products to the sites of its clients. Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "RCTI 2017/8 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces F2006B11581 | This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 63) 2000 - F2006B11581 (previous determination), registered on 15 November 2006. The previous determination is repealed from 1 April 2017. | This determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination and that is a quarry operator will generally satisfy the requirements of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20178/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2017/9", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Australian Direct Property Investment Association Inc. and their Originating Members", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2017", "Date_of_Issue": "12 April 2017", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00422", "Registration_Date": "12 April 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Australian Direct Property Investment Association Inc. and their Originating Members. | 2. Commencement: This determination commences on 1 April 2017. | 3. Repeal of previous determination: This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2001 - F2006B11603 (previous determination), registered on 20 November 2006. The previous determination is repealed from 1 April 2017. | 4. Application: This determination applies to an entity that is: (a) a current originating member of the Australian Direct Property Investment Association Inc (ADPIA), or (b) an entity managed or administered by a current originating member of ADPIA, or (c) an entity that makes substantially similar supplies to those made by a current originating member of ADPIA. (a) a current originating member of the Australian Direct Property Investment Association Inc (ADPIA), or (b) an entity managed or administered by a current originating member of ADPIA, or (c) an entity that makes substantially similar supplies to those made by a current originating member of ADPIA. This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and is an entity to which this determination applies will satisfy the requirements of this determination. 5. Class of tax invoices that may be issued by the recipient of a taxable supply under this determination A tax invoice for a taxable supply of a securities agency or referral service may be issued by the recipient of that taxable supply, where they: (a) establish the value of the supply rather than the supplier; and (b) satisfy the requirements set out in paragraph 6. (a) establish the value of the supply rather than the supplier; and (b) satisfy the requirements set out in paragraph 6. | 6. Requirements that must be satisfied by a recipient of a taxable supply under this determination: A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy (e) the recipient must reasonably comply with its obligations under the taxation laws, and (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the Recipient Created Tax Invoice (RCTI) that meets the requirements of paragraph 8. (a) the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy (e) the recipient must reasonably comply with its obligations under the taxation laws, and (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the Recipient Created Tax Invoice (RCTI) that meets the requirements of paragraph 8. 7. Requirements of a written agreement with the supplier other than a written agreement embedded in the RCTI The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued, and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued, and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered | 8. Requirements of a written agreement embedded in the RCTI: The agreement that the recipient has with the supplier that is embedded in the RCTI must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | 9. Definitions: The following expressions are defined for the purposes of this determination: originating member means a class of ADPIA member described in clause 4.(1)(a) of the Rules of Australian Direct Property Investment Association as follows: Originators have voting rights and include persons involved in DPI product offerings, promoters and other equity providers and in all cases, persons who would satisfy the definition of 'responsible entity' or 'management company' under the Corporations Law. securities agency or referral service means the referral of investors to, or facilitation of investments in: funds, syndicates and other investments managed or administered by entities described in paragraph 4(1). Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "RCTI 2017/9 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces F2006B11603 | This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2001 - F2006B11603 (previous determination), registered on 20 November 2006. The previous determination is repealed from 1 April 2017. | This determination is substantially the same as the determination it replaces. An entity that satisfied the requirements of the previous determination and is an entity to which this determination applies will satisfy the requirements of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20179/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2017/10", "Title": "Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Horseracing Clubs", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2017", "Date_of_Issue": "11 April 2017", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00417", "Registration_Date": "12 April 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Horseracing Clubs. | 2. Commencement: This determination commences on 1 April 2017. | 3. Repeal of previous determination: This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1A) 2000 - F2006B11599, (previous determination) registered on 20 November 2006. The previous determination is repealed from 1 April 2017. | 4. Application: This determination applies to horseracing clubs that satisfy the requirements of this determination. This determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination and that is a horseracing club will satisfy the requirements of this determination. 5. Class of tax invoices that may be issued by the recipient of a taxable supply under this determination A horseracing club , who is the recipient of a taxable supply, may issue a tax invoice that belongs to a class of tax invoices for the receipt of a taxable supply of jockey riding services if they: (a) establish the value of that supply rather than the supplier, and (b) satisfy the requirements set out in paragraph 6. (a) establish the value of that supply rather than the supplier, and (b) satisfy the requirements set out in paragraph 6. | 6. Requirements that must be satisfied by a recipient of a taxable supply under this determination: A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy (e) the recipient must reasonably comply with its obligations under the taxation laws, and (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the Recipient Created Tax Invoice (RCTI) that meets the requirements of paragraph 8. (a) the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy (e) the recipient must reasonably comply with its obligations under the taxation laws, and (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the Recipient Created Tax Invoice (RCTI) that meets the requirements of paragraph 8. 7. Requirements of a written agreement with the supplier other than a written agreement embedded in the RCTI The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued, and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued, and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. | 8. Requirements of a written agreement embedded in the RCTI: The agreement that the recipient has with the supplier embedded in an RCTI must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | 9. Definitions: The following expressions are defined for the purposes of this determination: horseracing club means a club recognised by the relevant State or Territory Authority as a horseracing club. Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "RCTI 2017/10 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces F2006B11599 | This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1A) 2000 - F2006B11599, (previous determination) registered on 20 November 2006. The previous determination is repealed from 1 April 2017. | This determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination and that is a horseracing club will satisfy the requirements of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201710/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2017/11", "Title": "Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Caravan Park Operators", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2017", "Date_of_Issue": "11 April 2017", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00418", "Registration_Date": "12 April 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Caravan Park Operators. | 2. Commencement: This determination commences on 1 April 2017. | 3. Repeal of previous determination: This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.15) 2000 - F2006B00662 (previous determination), registered on 2 November 2006. The previous determination is repealed from 1 April 2017. | 4. Application: This determination applies to a caravan park operator that satisfies the requirements of this determination. This determination is substantially the same as the previous determination that is replaces. An entity that satisfied the requirements of the previous determination and that is a caravan park operator will satisfy the requirements of this determination. 5. Class of tax invoices that may be issued by the recipient of a taxable supply under this determination A caravan park operator , who is the recipient of a taxable supply, may issue a tax invoice that belongs to a class of tax invoice for a taxable supply of caravan park management services if they: (a) establish the value of the taxable supply using a calculation process; and (b) satisfy the requirements set out in paragraph 6. (a) establish the value of the taxable supply using a calculation process; and (b) satisfy the requirements set out in paragraph 6. | 6. Requirements that must be satisfied by a recipient of a taxable supply under this determination: A recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of the taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy (e) the recipient must reasonably comply with its obligations under the taxation laws, and (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the Recipient Created Tax Invoice (RCTI) that meets the requirements of paragraph 8. (a) the supplier and the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of the taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy (e) the recipient must reasonably comply with its obligations under the taxation laws, and (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the Recipient Created Tax Invoice (RCTI) that meets the requirements of paragraph 8. 7. Requirements of a written agreement with the supplier other than a written agreement embedded in the RCTI The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. | 8. Requirements of a written agreement embedded in the RCTI: The agreement that the recipient has with the supplier that is embedded in the RCTI must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | 9. Definitions: The following expressions are defined for the purposes of this determination: caravan park operator means the entity that owns or otherwise has the overall control of the caravan park. caravan park management services means managing and conducting the daily operations of a caravan park on behalf of the caravan park operator . This includes taking bookings, receipting tourist fees as well as the overall maintenance of the caravan park; Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "RCTI 2017/11 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces F2006B00662 | This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.15) 2000 - F2006B00662 (previous determination), registered on 2 November 2006. The previous determination is repealed from 1 April 2017. | This determination is substantially the same as the previous determination that is replaces. An entity that satisfied the requirements of the previous determination and that is a caravan park operator will satisfy the requirements of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201711/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2017/12", "Title": "a Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Defined Commission and/or Fee Based Services in the Financial Industry", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2017", "Date_of_Issue": "11 April 2017", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00419", "Registration_Date": "12 April 2017", "Body": "1. Name of determination: This determination is a Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Defined Commission and/or Fee Based Services in the Financial Industry. | 2. Commencement: This determination commences on 1 April 2017. | 3. Repeal of previous determination: This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 49) 2000 - F2007B00006 (previous determination), registered on 3 January 2007. The previous determination is repealed from 1 April 2017. | 4. Application: This determination applies to a recipient of a taxable supply of a defined commission and/or fee based service . This determination is substantially the same as the determination that it replaces. An entity that satisfied the requirements of the previous determination and that is a recipient of a taxable supply of a defined commission and/or fee based service will satisfy the requirements of this determination. 5. Class of tax invoices that may be issued by the recipient of a taxable supply under this determination A recipient of a taxable supply of a defined commission and/or fee based service may issue a tax invoice that belongs to a class of tax invoices, for the taxable supply if they: (a) establish the value of the supply rather than the supplier; and (b) satisfy the requirements set out in paragraph 6. (a) establish the value of the supply rather than the supplier; and (b) satisfy the requirements set out in paragraph 6. | 6. Requirements that must be satisfied by a recipient of a taxable supply under this determination: A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy (e) the recipient must reasonably comply with its obligations under the taxation laws, and (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the Recipient Created Tax Invoice (RCTI) that meets the requirements of paragraph 8. (a) the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy (e) the recipient must reasonably comply with its obligations under the taxation laws, and (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the Recipient Created Tax Invoice (RCTI) that meets the requirements of paragraph 8. 7. Requirements of a written agreement with the supplier other than a written agreement embedded in the RCTI The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued, and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) The recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued, and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) The recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) The recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. | 8. Requirements of a written agreement embedded in the RCTI: The agreement that the recipient has with the supplier that is embedded in the RCTI must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | 9. Definitions: The following expressions are defined for the purposes of this determination: defined commission and/or fee based service means a service supplied by: (a) a financial supply facilitator or agent of a financial supply facilitator ; and/or (b) an entity providing management, administrative, trustee, custodial or similar services where the recipient is a financial supply provider . financial supply facilitator has the meaning given by regulation 40-5.07 of A New Tax System (Goods and Services Tax) Regulations 1999. financial supply provider has the meaning given by regulation 40-5.06 of A New Tax System (Goods and Services Tax) Regulations 1999. (a) a financial supply facilitator or agent of a financial supply facilitator ; and/or (b) an entity providing management, administrative, trustee, custodial or similar services where the recipient is a financial supply provider . Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "RCTI 2017/12 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces F2007B00006 | This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 49) 2000 - F2007B00006 (previous determination), registered on 3 January 2007. The previous determination is repealed from 1 April 2017. | This determination is substantially the same as the determination that it replaces. An entity that satisfied the requirements of the previous determination and that is a recipient of a taxable supply of a defined commission and/or fee based service will satisfy the requirements of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201712/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2017/13", "Title": "Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Greyhound Racing Clubs", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2017", "Date_of_Issue": "11 April 2017", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00428", "Registration_Date": "13 April 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Greyhound Racing Clubs. | 2. Commencement: This determination commences on 1 April 2017. | 3. Repeal of previous determination: This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 7) 2000 - F2007B00005 (previous determination), registered on 3 January 2007. The previous determination is repealed from 1 April 2017. | 4. Application: This determination applies to greyhound racing clubs that satisfy the requirements of this determination. This determination is substantially the same as the determination that it replaces. An entity that satisfied the requirements of the previous determination and that is a greyhound racing club will satisfy the requirements of this determination. 5. Class of tax invoices that may be issued by the recipient of a taxable supply under this determination A greyhound racing club may issue a recipient for a tax invoice that belongs to a class of tax invoices for a taxable supply of greyhounds for racing where they: (a) establish the value of the taxable supply rather than the supplier, and (b) satisfy the requirements set out in paragraph 6. (a) establish the value of the taxable supply rather than the supplier, and (b) satisfy the requirements set out in paragraph 6. | 6. Requirements that must be satisfied by a recipient of a taxable supply under this determination: A recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of the taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy (e) the recipient must reasonably comply with its obligations under the taxation laws, and (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the RCTI that meets the requirements of paragraph 8. (a) the supplier and the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of the taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy (e) the recipient must reasonably comply with its obligations under the taxation laws, and (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the RCTI that meets the requirements of paragraph 8. 7. Requirements of a written agreement with the supplier other than a written agreement embedded in the RCTI The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued, and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued, and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. | 8. Requirements of a written agreement embedded in the RCTI: The agreement that the recipient has with the supplier that is embedded in the RCTI must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | 9. Definitions: The following expression is defined for the purposes of this determination: greyhound racing club means a club recognised by the relevant State or Territory authority as a greyhound racing club . Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "RCTI 2017/13 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces F2007B00005 | This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 7) 2000 - F2007B00005 (previous determination), registered on 3 January 2007. The previous determination is repealed from 1 April 2017. | This determination is substantially the same as the determination that it replaces. An entity that satisfied the requirements of the previous determination and that is a greyhound racing club will satisfy the requirements of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201713/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2017/14", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Copyrighted Material", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2017", "Date_of_Issue": "11 April 2017", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00430", "Registration_Date": "13 April 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Copyrighted Material | 2. Commencement: This determination commences on 1 April 2017. | 3. Repeal of previous determination: This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2001 - F2006B11607 (previous determination), registered on 21 November 2006. The previous determination was repealed on 1 April 2017. | 4. Application: This determination applies to an entity that is the recipient of a taxable supply of copyrighted material . This determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination and that is a recipient of a taxable supply of copyrighted material will satisfy the requirements of this determination. | 5. Class of tax invoices that may be issued by the recipient of a taxable supply: The recipient of a taxable supply of copyrighted material may issue a tax invoice that belongs to a class of tax invoices, where they: (a) establish the value of the supply rather than the supplier, and (b) satisfy the requirements set out in paragraph 6. (a) establish the value of the supply rather than the supplier, and (b) satisfy the requirements set out in paragraph 6. | 6. Requirements that must be satisfied by a recipient of a taxable supply under this determination: A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of the taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws, and (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the Recipient Created Tax Invoice (RCTI) that meets the requirements of paragraph 8. (a) the recipient must be registered for GST when the tax invoice is issued (b) the recipient must set out in the tax invoice the ABN of the supplier (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of the taxable supply and must retain the original or the copy (d) if there is an adjustment the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws, and (f) the recipient must have either a written agreement with the supplier that meets the requirements of paragraph 7, or a written agreement embedded in the Recipient Created Tax Invoice (RCTI) that meets the requirements of paragraph 8. 7. Requirements of a written agreement with the supplier other than a written agreement embedded in the RCTI The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued, and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued, and (c) contain the following conditions: (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (i) the recipient can issue tax invoices in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered, and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. | 8. Requirements of a written agreement embedded in the RCTI: The agreement that the recipient has with the supplier that is embedded in the RCTI must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | 9. Definitions: The following expressions defined for the purposes of this determination: copyrighted material means a play, a sound recording, a video recording, computer software, photographs (or similar item), a trademark or written work in which copyright can be held. trademark means a sign used , or intended to be used , to distinguish goods and services supplied by one entity, from goods and services supplied by any other entity. sign means the following or any combination of the following: any letter, word, name, signature, numeral, device, brand, heading, label, ticket, aspect of packaging, shape, colour, sound or scent. use also includes the copying, broadcasting or public performance of the copyrighted material. Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "RCTI 2017/14 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This determination replaces determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2001 - F2006B11607 (previous determination), registered on 21 November 2006. The previous determination was repealed on 1 April 2017. | This determination is substantially the same as the previous determination that it replaces. An entity that satisfied the requirements of the previous determination and that is a recipient of a taxable supply of copyrighted material will satisfy the requirements of this determination.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201714/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2016/8", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 08) 2016 for Commission Based Services provided to a member of the Stockbrokers Association of Australia", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00201", "Registration_Date": "1 March 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 10) 2000 (the previous instrument) - F2009C00443, registered on 25 November 2005, is repealed on the commencement of this determination. Determination (Who is covered under this determination) 4. This determination applies to a principal broker who is recipient of a taxable supply of commission based services and satisfies the requirements of this determination. 5. A principal broker who satisfied the requirements of the previous determination will satisfy the requirements of this determination. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination 6. A principal broker who is the recipient of a taxable supply of commission based services, may issue a tax invoice called a recipient created tax invoice (RCTI) for the taxable supply if the principal broker: (a) establishes the value of the taxable supply after the supply is made; and (b) satisfies the requirements set out in Clause 7. (a) establishes the value of the taxable supply after the supply is made; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies.The supplier will not issue tax invoices in respect of these supplies.The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expressions are defined for the purposes of this determination: principal broker means a retail broker or an institutional broker who is (a) a member in the Stockbrokers Association of Australia, and (b) a corporation licensed as a dealer under the Corporations Act 2001. commission based services means services provided by financial supply facilitators for which commissions are payable. financial supply facilitator has the meaning given by regulation 40-05.07 of A New Tax System (Goods and Services Tax) Regulation 1999. (a) a member in the Stockbrokers Association of Australia, and (b) a corporation licensed as a dealer under the Corporations Act 2001.", "Related_Explanatory_Statements": "RCTI 2016/8 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 10) 2000. (F2005B02425) , registered on 25 November 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20168/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2016/9", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 09) 2016 on Loyalty Program Participation", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00196", "Registration_Date": "1 March 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 12) 2000 (the previous determination) - F2005B02424, registered on 20 October 2005, is repealed on commencement of this determination. Determination (Who is covered under this determination) 4. This determination applies to a retail association or group that satisfies the requirements of this determination. 5. A retail association or group that satisfied the requirements of the previous determination will satisfy the requirements of this determination. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination 6. A retail association or group that is the recipient of a taxable supply of a loyalty program participation may issue a tax invoice called a recipient created tax invoice (RCTI) for the taxable supply if the retail association or group: (a) establishes the value of the taxable supply after the supply is made; and (b) satisfies the requirements set out in Clause 7. (a) establishes the value of the taxable supply after the supply is made; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) must reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) must reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when RCTI is issued; and (c) have the following conditions; (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when RCTI is issued; and (c) have the following conditions; (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies.The supplier will not issue tax invoices in respect of these supplies.The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expressions are defined for the purposes of this determination: customer reward programs means loyalty programs that provide incentives to members or customers which may be redeemed in the form of other special rewards, goods or services. Examples of such incentives and programs include but are not limited to \"Plus Points\" and \"Fly Buys\". loyalty program participation means the participation in customer reward programs whereby the retailer will provide goods and services in exchange for points. retail association or group means one or more entities that establish procedures, rules and systems that are adhered to by member entities in relation to customer reward programs in which those member entities participate.", "Related_Explanatory_Statements": "RCTI 2016/9 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 12) 2000. (F2005B2424) , registered on 20 October 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20169/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in GST Act."}
{"Instrument_Reference": "RCTI 2016/10", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 10) 2016 for Labour Services", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00209", "Registration_Date": "1 March 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 22) 2000 (the previous determination) - F2006B00343, registered on 14 February 2006, is repealed on commencement of this determination. Determination (Who is covered under this determination) 4. This determination applies to a recipient of a taxable supply of labour services who satisfies the requirements of this determination. 5. A recipient who satisfied the requirements of the previous determination will satisfy the requirements of this determination. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination 6. The recipient of a taxable supply of labour services, may issue a tax invoice called a recipient created tax invoice (RCTI) for the taxable supply if the recipient: (a) establishes the value of the taxable supply of the labour services after the supply is made using a calculation process; and (b) satisfies the requirements set out in Clause 7. (a) establishes the value of the taxable supply of the labour services after the supply is made using a calculation process; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expressions are defined for the purposes of this determination: calculation process means the following: base data * appropriate rate where: base data is the information provided by the supplier that evidences the quantity of the supply, and includes but is not limited to: • completion of time sheets; • listing of consultations conducted; • completion of job dockets (however described); • listing of sales achieved (whether by type and/or volume); • bookings obtained; or • providing the goods to the recipient where the labour services involves the collection or delivery of goods. appropriate rate means the rate as determined by the recipient (whether or not in consultation with the supplier) that takes into account information not readily available to the supplier when the supply is made. This includes but is not limited to: • sales rebates; • third party rebates (for example, from a health fund); • volume discounts; • confidential contractual information; or • where the labour services involves the delivery of goods, quantity or quality checks of those goods. labour services includes any incidental supply of goods (whether or not to the recipient) where those goods are necessarily supplied as a result of those services. base data * appropriate rate • completion of time sheets; • listing of consultations conducted; • completion of job dockets (however described); • listing of sales achieved (whether by type and/or volume); • bookings obtained; or • providing the goods to the recipient where the labour services involves the collection or delivery of goods. • sales rebates; • third party rebates (for example, from a health fund); • volume discounts; • confidential contractual information; or • where the labour services involves the delivery of goods, quantity or quality checks of those goods.", "Related_Explanatory_Statements": "RCTI 2016/10 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 22) 2000. (F2006B00343) , registered on 14 February 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201610/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2016/11", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 11) 2016 on Referrals", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00210", "Registration_Date": "1 March 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 23) 2000 (the previous determination) - F2006B00209, registered on 23 January 2006, is repealed on commencement of this determination. Determination (Who is covered under this determination) 4. This determination applies to a recipient of a taxable supply of a referral where the recipient satisfies the requirements of this determination. 5. A recipient who satisfied the requirements of the previous determination will satisfy the requirements of this determination. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination 6. The recipient of a taxable supply of a referral, may issue a tax invoice called a recipient created tax invoice (RCTI) for the taxable supply if the recipient: (a) establishes the value of the referral after the supply is made using a calculation process; and (b) satisfies the requirements set out in Clause 7. (a) establishes the value of the referral after the supply is made using a calculation process; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies.The supplier will not issue tax invoices in respect of these supplies.The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expressions are defined for the purposes of this determination: calculation process means any process used by the recipient to calculate the commission or payment to the service provider. referral means the activity of publicising and promoting an entity and/or the goods and services of that entity with the aim of directing potential clients to that entity. This includes but is not restricted to services such as direct referrals, the display of promotional pamphlets and the inclusion of a hyperlink on a website. service provider means the entity providing the referral to the recipient.", "Related_Explanatory_Statements": "RCTI 2016/11 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 23) 2000. (F2006B00209) , registered on 23 January 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201611/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2016/12", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 12) 2016 for Construction Work", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00212", "Registration_Date": "1 March 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 27) 2000 (the previous determination) - F200502751, registered on 5 October 2005, is repealed on commencement of this determination. Determination (Who is covered under this determination) 4. This determination applies to an entity that is a recipient of a taxable supply of construction work or related goods and services, provided they satisfy the requirements of the determination. 5. A recipient who satisfied the requirements of the previous determination will satisfy the requirements of this determination. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination 6. A recipient of a taxable supply of construction work or related goods and services, may issue a tax invoice called a recipient created tax invoice (RCTI) for the taxable supply if the recipient: (a) makes taxable supplies of construction work or related goods and services; (b) reviews progress claims or relies on certification (where an independent valuation process is undertaken) to determine amounts to be paid to the supplier; (c) has a current GST turnover or projected GST turnover of greater than one million dollars; and (b) satisfies the requirements set out in Clause 7. (a) makes taxable supplies of construction work or related goods and services; (b) reviews progress claims or relies on certification (where an independent valuation process is undertaken) to determine amounts to be paid to the supplier; (c) has a current GST turnover or projected GST turnover of greater than one million dollars; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies.The supplier will not issue tax invoices in respect of these supplies.The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expressions are defined for the purposes of this determination: construction work means any of the following work: (a) the construction, alteration, repair, restoration, maintenance, extension, demolition or dismantling of buildings or structures forming, or to form, part of land (whether permanent or not); (b) the construction, alteration, repair, restoration, maintenance, extension, demolition or dismantling of any works forming, or to form, part of land, including walls, roadworks, powerlines, telecommunication apparatus, aircraft runways, docks and harbours, railways, inland waterways, pipelines, reservoirs, water mains, wells, sewers, industrial plant and installations for purposes of land drainage or coast protection; (c) the installation in any building or structure of fittings forming, or to form, part of land, including heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply, fire protection, security and communications systems; (d) the external or internal cleaning of buildings and structures, so far as it is carried out in the course of their construction, alteration, repair, restoration, maintenance or extension; (e) any operation which forms an integral part of, or is preparatory to or is for rendering complete, work of the kind referred to in paragraph (a), (b) or (c), including: (i) site clearance, earth-moving, excavation, tunnelling and boring, and (ii) the laying of foundations, and (iii) the erection, maintenance or dismantling of scaffolding, and (iv) the prefabrication of components to form part of any building or structure, whether carried out on-site or off-site, and (v) site restoration, landscaping and the provision of roadways and other access works; and (f) the painting or decorating of the internal or external surfaces of any building or structure. However, construction work does not include any of the following work: (g) the drilling for, or extraction of, oil or natural gas; or (h) the extraction (whether by underground or surface working) of minerals, including tunnelling or boring, or constructing underground works, for that purpose. related goods and services means any of the following goods and services: (a) goods of the following kind: (i) materials and components to form part of any building, structure or work arising from construction work; (ii) plant or materials (whether supplied by sale, hire or otherwise) for use in connection with the carrying out of construction work. (b) services of the following kind: (i) the provision of labour to carry out construction work: (ii) architectural, design, surveying or quantity surveying services in relation to construction work; (iii) building, engineering, interior or exterior decoration or landscape advisory services in relation to construction work. (a) the construction, alteration, repair, restoration, maintenance, extension, demolition or dismantling of buildings or structures forming, or to form, part of land (whether permanent or not); (b) the construction, alteration, repair, restoration, maintenance, extension, demolition or dismantling of any works forming, or to form, part of land, including walls, roadworks, powerlines, telecommunication apparatus, aircraft runways, docks and harbours, railways, inland waterways, pipelines, reservoirs, water mains, wells, sewers, industrial plant and installations for purposes of land drainage or coast protection; (c) the installation in any building or structure of fittings forming, or to form, part of land, including heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply, fire protection, security and communications systems; (d) the external or internal cleaning of buildings and structures, so far as it is carried out in the course of their construction, alteration, repair, restoration, maintenance or extension; (e) any operation which forms an integral part of, or is preparatory to or is for rendering complete, work of the kind referred to in paragraph (a), (b) or (c), including: (i) site clearance, earth-moving, excavation, tunnelling and boring, and (ii) the laying of foundations, and (iii) the erection, maintenance or dismantling of scaffolding, and (iv) the prefabrication of components to form part of any building or structure, whether carried out on-site or off-site, and (v) site restoration, landscaping and the provision of roadways and other access works; and (f) the painting or decorating of the internal or external surfaces of any building or structure. (i) site clearance, earth-moving, excavation, tunnelling and boring, and (ii) the laying of foundations, and (iii) the erection, maintenance or dismantling of scaffolding, and (iv) the prefabrication of components to form part of any building or structure, whether carried out on-site or off-site, and (v) site restoration, landscaping and the provision of roadways and other access works; and (g) the drilling for, or extraction of, oil or natural gas; or (h) the extraction (whether by underground or surface working) of minerals, including tunnelling or boring, or constructing underground works, for that purpose. (a) goods of the following kind: (i) materials and components to form part of any building, structure or work arising from construction work; (ii) plant or materials (whether supplied by sale, hire or otherwise) for use in connection with the carrying out of construction work. (b) services of the following kind: (i) the provision of labour to carry out construction work: (ii) architectural, design, surveying or quantity surveying services in relation to construction work; (iii) building, engineering, interior or exterior decoration or landscape advisory services in relation to construction work. (i) materials and components to form part of any building, structure or work arising from construction work; (ii) plant or materials (whether supplied by sale, hire or otherwise) for use in connection with the carrying out of construction work. (i) the provision of labour to carry out construction work: (ii) architectural, design, surveying or quantity surveying services in relation to construction work; (iii) building, engineering, interior or exterior decoration or landscape advisory services in relation to construction work.", "Related_Explanatory_Statements": "RCTI 2016/12 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 27) 2000. (F2005B02751) , registered on 5 October 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201612/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2016/13", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 13) 2016 for Workers Compensation Insurance provided by Coal Mines Insurance Pty Ltd", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00215", "Registration_Date": "1 March 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 28) 2000 (the previous determination) - F200502752, registered on 5 October 2005, is repealed on commencement of this determination. Determination (Who is covered under this determination) 4. This determination applies to a policy holder who is a recipient of a taxable supply of workers compensation insurance from Coal Mines Insurance Pty Ltd and who satisfies the requirements of this determination. 5. A policy holder who satisfied the requirements of the previous determination in relation to the taxable supply of workers compensation insurance provided by the Joint Coal Board of New South Wales, will satisfy the requirements of this determination in relation to a taxable supply of workers compensation insurance provided by Coal Mines Insurance Pty Ltd. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination 6. A policy holder who is the recipient of a taxable supply of a workers compensation insurance from Coal Mines Insurance Pty Ltd, may issue a tax invoice called a recipient created tax invoice (RCTI) for the taxable supply if the policy holder: (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 7. (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies.The supplier will not issue tax invoices in respect of these supplies.The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expression is defined for the purposes of this determination: policy holder means a business that is a recipient of workers compensation insurance provided by Coal Mines Insurance Pty Ltd.", "Related_Explanatory_Statements": "RCTI 2016/13 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 28) 2000. (F2005B02752) , registered on 5 October 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201613/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2016/14", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 14) 2016 for Selling Agent Services", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00195", "Registration_Date": "29 February 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 13) 2000 (the previous determination) - F2005B02419, registered on 24 November 2005, is repealed on commencement of this determination. Determination (Who is covered under this determination) 4. This determination applies to a seller who is a recipient of a taxable supply of selling agent services and who satisfies the requirements of this determination. 5. A seller who satisfied the requirements of the previous determination will satisfy the requirements of this determination. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination 6. A seller who is a recipient of a taxable supply of selling agent services, may issue a tax invoice called a recipient created tax invoice (RCTI) for the taxable supply if the seller: (a) establishes the value of the taxable supply after the supply is made using a calculation process; and (b) satisfies the requirements set out in Clause 7. (a) establishes the value of the taxable supply after the supply is made using a calculation process; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies.The supplier will not issue tax invoices in respect of these supplies.The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expressions are defined for the purposes of this determination: calculation process means any process used by the seller to calculate the commission or payment to the selling agent. purchase orders means any order or request for goods or services. seller means the entity that will satisfy the purchase order through the supply of goods or services. selling agent means any entity that is authorised by the seller to accept purchase orders on behalf of the seller. selling agent services means the collection and delivery of purchase orders by a selling agent to a seller.", "Related_Explanatory_Statements": "RCTI 2016/14 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 13) 2000. (F2005B02419) , registered on 24 November 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201614/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2016/15", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 15) 2016 for Prize Winning Events", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00206", "Registration_Date": "1 March 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 16) 2000 (the previous determination) - F2005B02409, registered on 25 November 2005, is repealed on commencement of this determination. Determination (Who is covered under this determination) 4. This determination applies to an event or competition holder who satisfies the requirements of this determination. 5. An event or competition holder who satisfied the requirements of the previous determination will satisfy the requirements of this determination. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination 6. An event or competition holder who is the recipient of a taxable supply of contesting, may issue a tax invoice called a recipient created tax invoice (RCTI) for the taxable supply if the competition holder: (a) establishes the value of the taxable supply of contesting; and (b) satisfies the requirements set out in Clause 7. (a) establishes the value of the taxable supply of contesting; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies.The supplier will not issue tax invoices in respect of these supplies.The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expression is defined for the purposes of this determination: contesting means the entry into and the competing against other entrants in an event in order to win a prize. event includes a race, a tournament, an exhibition, or other competition. prize includes one or more of the following: money, trophies or other forms of reward. event or competition holder means an entity or association who is responsible for the administration, organisation and giving of prizes in relation to an event.", "Related_Explanatory_Statements": "RCTI 2016/15 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 16) 2000. (F2005B02409) , registered on 25 November 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201615/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2016/16", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 16) 2016 on Licences for Copyright Material", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00208", "Registration_Date": "1 March 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 20) 2000 (the previous determination) - F2006B00083, registered on 11 January 2006, is repealed on commencement of this determination. Determination (Who is covered under this determination) 4. This determination applies to a recipient of a taxable supply of a licence to sell or otherwise distribute copyright material, provided the requirements of the determination are satisfied. 5. A recipient who satisfied the requirements of the previous determination will satisfy the requirements of this determination. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination 6. A recipient of a taxable supply of a licence to sell or otherwise distribute copyright material may issue a tax invoice called a recipient created tax invoice (RCTI) for the supply, if the recipient: (a) establishes the value of the taxable supply as a royalty based on the value of the sales; and (b) satisfies the requirements set out in Clause 7. (a) establishes the value of the taxable supply as a royalty based on the value of the sales; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expression is defined for the purposes of this determination: copyright material means original literary, dramatic, musical, artistic and other works which are protected by copyright. Examples include a play, sound or visual recording, computer software or photographs.", "Related_Explanatory_Statements": "RCTI 2016/16 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 16) 2000. (F2006B00083) , registered on 11 January 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201616/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2016/17", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 17) 2016 for Publishers", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00227", "Registration_Date": "2 March 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 31) 2000 (the previous determination) - F2005B02754, registered on 13 October 2005, is repealed on commencement of this determination. Determination (Who is covered under this determination) | 4. This determination applies to a publisher who satisfies the requirements of this determination.: 5. A publisher who satisfied the requirements of the previous determination will satisfy the requirements of this determination. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination 6. A publisher who is the recipient of a taxable supply of an author's publication, may issue a tax invoice called a recipient created tax invoice (RCTI) for the taxable supply if the publisher: (a) establishes the value of the taxable supply as a royalty based on the value of sales of the author's publication; and (b) satisfies the requirements set out in Clause 7. (a) establishes the value of the taxable supply as a royalty based on the value of sales of the author's publication; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expression is defined for the purposes of this determination: publisher means a business that pays a royalty to an author in return for an assignment or license of copyright in a published work.", "Related_Explanatory_Statements": "RCTI 2016/17 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 31) 2000. (F2005B02754) , registered on 13 October 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201617/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2016/18", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 18) 2016 for Friendly Societies", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00211", "Registration_Date": "1 March 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 34) 2000 (the previous determination) - F2005B02756, registered on 28 November 2005, is repealed on the commencement of this determination. Determination (Who is covered under this determination) 4. This determination applies to a friendly society that satisfies the requirements of this determination. 5. A friendly society which satisfied the requirements of the previous determination will satisfy the requirements of this determination. Classes of tax invoices that may be issued by the recipient of a taxable supply 6. A friendly society who is a recipient of a taxable supply of a defined commission based service may issue a tax invoice called a recipient created tax invoice (RCTI) for the supply if the friendly society: (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 7. (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies.The supplier will not issue tax invoices in respect of these supplies.The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expressions are defined for the purpose of this determination: friendly society means: (a) an entity that is a friendly society for the purposes of the Life Insurance Act 1995; or (b) an entity that is registered or incorporated as a friendly society under a law of the Commonwealth, or a State or Territory; or (c) an entity that is permitted, by a law of the Commonwealth or a State or Territory, to assume or use the expression friendly society. defined commission based service means a service provided by: (a) an independent agent who is remunerated by the friendly society for facilitating the sale of that friendly society's product or service; or (b) a fund manager or fund administrator who is remunerated by the friendly society for facilitating the management or administration of that friendly society's product or service. (a) an entity that is a friendly society for the purposes of the Life Insurance Act 1995; or (b) an entity that is registered or incorporated as a friendly society under a law of the Commonwealth, or a State or Territory; or (c) an entity that is permitted, by a law of the Commonwealth or a State or Territory, to assume or use the expression friendly society. (a) an independent agent who is remunerated by the friendly society for facilitating the sale of that friendly society's product or service; or (b) a fund manager or fund administrator who is remunerated by the friendly society for facilitating the management or administration of that friendly society's product or service.", "Related_Explanatory_Statements": "RCTI 2016/18 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 34) 2000. (F2005B02756) , registered on 28 November 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201618/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in the GST Act ."}
{"Instrument_Reference": "RCTI 2016/19", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 19) 2016 for Vending Machine Operators", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00214", "Registration_Date": "1 March 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 40) 2000 (the previous determination) - F2005B02772, registered on 28 November 2005, is repealed on the commencement of this determination. Determination 4. This determination applies to a vending machine operator who satisfies the requirements of this determination. 5. A vending machine operator who satisfied the requirements of the previous determination will satisfy the requirements of this determination Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination 6. A vending machine operator who is the recipient of a taxable supply of the right to use premises for the placement of a vending machine and other incidental supplies may issue a tax invoice called a recipient created tax invoice (RCTI) if the vending machine operator: (a) establishes the value of the taxable supply as commission based on the value of the products sold, sales volume or for any other reason; and (b) satisfies the requirements set out in Clause 7. (a) establishes the value of the taxable supply as commission based on the value of the products sold, sales volume or for any other reason; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies.The supplier will not issue tax invoices in respect of these supplies.The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expression is defined for the purposes of this determination: vending machine operator means an entity that supplies vending machines on the premises of a business or non-profit organisation.", "Related_Explanatory_Statements": "RCTI 2016/19 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 40) 2000. (F2005B02772) , registered on 28 November 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201619/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2016/20", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 20) 2016 for Labour Services relating to Primary Production Activities", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00218", "Registration_Date": "1 March 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 43) 2000 (the previous determination) - F2005B02791, registered on 29 November 2005, is repealed on the commencement of this determination. Determination (Who is covered under the determination) 4. This determination applies to a recipient of a taxable supply of labour services relating to primary production activities, provided the requirements of this determination are satisfied. 5. A recipient who satisfies the requirements of the previous determination will satisfy the requirements of this determination. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination 6. A recipient of a taxable supply of labour services relating to primary production activities may issue a tax invoice called a recipient created tax invoice (RCTI) for the taxable supply if the recipient: (a) establishes the value of the taxable supply after the supply is made using a method agreed between the recipient and the supplier based on a qualitative and/or quantitative process; and (b) satisfies the requirements set out in Clause 7. (a) establishes the value of the taxable supply after the supply is made using a method agreed between the recipient and the supplier based on a qualitative and/or quantitative process; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies.The supplier will not issue tax invoices in respect of these supplies.The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expressions are defined for the purposes of this determination: labour services means services provided to the recipient by the supplier and include the supply of incidental goods that are necessarily supplied with those services. Example A farmer is engaged by a land owner to grow a grain crop on the land. The agreement is that the farmer receives 45% of the proceeds from the sale of the grain for his labour services including any incidental goods that are necessarily supplied with those services. The land owner makes a taxable supply of grain to a grain board. The grain board undertakes qualitative and/or quantitative analysis to determine the value of the grain. It is on the basis of this analysis that the value of the labour services is determined. The labour service provider is unable to determine the value of the services. method agreed between the recipient and the supplier means: percentage * value of supply where: percentage means the percentage as agreed between the recipient and the supplier. value of supply means the value as determined by an entity other than the supplier. This includes but is not limited to the price paid for: • the weight of livestock; • the products from fishing operations; or • the produce at market. primary production activities includes: (a) the cultivation of land; (b) the maintenance of animals or poultry for the purpose of selling them or their bodily produce, including natural increase; (c) fishing operations; (d) forest operations; (e) horticulture; or (f) the manufacture of dairy produce by the person who produced the raw material used in that manufacture; but does not include mining operations. qualitative and/or quantitative process means a process by which the supplied product is assessed on criteria such as quality or weight in determining its value. percentage * value of supply • the weight of livestock; • the products from fishing operations; or • the produce at market. (a) the cultivation of land; (b) the maintenance of animals or poultry for the purpose of selling them or their bodily produce, including natural increase; (c) fishing operations; (d) forest operations; (e) horticulture; or (f) the manufacture of dairy produce by the person who produced the raw material used in that manufacture;", "Related_Explanatory_Statements": "RCTI 2016/20 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 43) 2000. (F2005B02791) , registered on 29 November 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201620/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2016/21", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 21) 2016 for Vehicle Dealers", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00168", "Registration_Date": "29 February 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 46) 2000 (the previous determination) - F2006B00362, registered on 15 February 2006, is repealed on the commencement of this determination. Determination (Who is covered by this determination) 4. This determination applies to a vehicle dealer who satisfies the requirements of this determination. 5. A vehicle dealer who satisfied the requirements of the previous determination will satisfy the requirements of this determination. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination 6. A vehicle dealer who is the recipient of a taxable supply of a vehicle trade-in, may issue a tax invoice called a recipient created tax invoice (RCTI) for the taxable supply if the vehicle dealer: (a) establishes the value of the taxable supply; (b) provides all documentation required to affect the transfer of the vehicle; and (c) satisfies the requirements set out in Clause 7. (a) establishes the value of the taxable supply; (b) provides all documentation required to affect the transfer of the vehicle; and (c) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies.The supplier will not issue tax invoices in respect of these supplies.The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expressions are defined for the purposes of this determination: vehicle dealer means an entity that is in the business of supplying vehicles. vehicle means a car, motorcycle, commercial vehicle, caravan or farm machinery.", "Related_Explanatory_Statements": "RCTI 2016/21 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 46) 2000. (F2006B00362) , registered on 15 February 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201621/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2016/22", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 22) 2016 for Product Suppliers to Service Station Franchisees", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00171", "Registration_Date": "29 February 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 3) 2001 (the previous determination)-F2005B02811, registered on 8 December 2005, is repealed on the commencement of this determination. Determination (Who is covered by this determination) 4. This determination applies to a product supplier to service station franchisees who satisfies the requirements of this determination. 5. A product supplier who satisfied the requirements of the previous determination will satisfy the requirements of this determination. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination 6. A product supplier who is the recipient of a taxable supply from a fuel wholesaler of a right of access to its service station franchisees, may issue a tax invoice called a recipient created tax invoice (RCTI) for the taxable supply if the product supplier: (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 7. (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies.The supplier will not issue tax invoices in respect of these supplies.The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expressions are defined for the purposes of this determination: fuel wholesaler means a business that supplies fuel and related products to its service station franchisees at wholesale prices. product supplier means a business that supplies non fuel goods and services to the service station franchisees of a fuel wholesaler. service station franchisee means a franchised retail outlet that purchases fuel and related products from a nominated fuel wholesaler and also sells non fuel goods and services purchased from product suppliers.", "Related_Explanatory_Statements": "RCTI 2016/22 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 3) 2001. (F2005B02811) , registered on 8 December 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201622/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2016/23", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No.23) 2016 for Administrators of a Superannuation Scheme", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00181", "Registration_Date": "29 February 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.4) 2001 (the previous determination), F2005B02814, registered on 9 December 2005, is repealed on commencement of this determination. Determination (Who is covered by this Determination) 4. This determination applies to an administrator of a superannuation scheme who satisfies the requirements of this determination. 5. An administrator of a superannuation scheme who satisfied the requirements of the previous determination will satisfy the requirements of this determination. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination 6. An administrator of a superannuation scheme who is the recipient of a taxable supply of a defined commission and/or fee based service, may issue a tax invoice called a recipient created tax invoice (RCTI) for the taxable supply if the administrator: (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 7. (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies.The supplier will not issue tax invoices in respect of these supplies.The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expressions are defined for the purposes of this determination: administrator means an entity who directs or manages the affairs of a superannuation scheme. defined commission and/or fee based service means a service supplied by an entity for which a commission or fee is payable and includes, but is not restricted to services such as: • preparation, reconciliation and submission of contribution data and exception reports; • preparation, processing and submission of member leaving service advice; or • preparation, processing and submission of new member application records. superannuation scheme means a regulated superannuation fund, an approved deposit fund, a pooled superannuation trust or a public sector superannuation scheme within the meaning of the Superannuation Industry (Supervision) Act 1993. • preparation, reconciliation and submission of contribution data and exception reports; • preparation, processing and submission of member leaving service advice; or • preparation, processing and submission of new member application records.", "Related_Explanatory_Statements": "RCTI 2016/23 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 4) 2001. (F2005B02814) , registered on 9 December 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201623/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in GST Act."}
{"Instrument_Reference": "RCTI 2016/24", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 24) 2016 for Covered Legal Services Obligation", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00184", "Registration_Date": "29 February 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.6 ) 2001 (the previous determination)- F2005B02818, registered on 9 December 2005, is repealed on the commencement of this determination. Determination (Who is covered under this determination) 4. This determination applies to a recipient of a taxable supply of a covered legal services obligation who satisfies the requirements of this determination. 5. A recipient of a covered legal services obligation who satisfied the requirements of the previous determination will satisfy the requirements of this determination. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination 6. A recipient of a taxable supply of a covered legal services obligation may issue a tax invoice called a recipient created tax invoice (RCTI) where the recipient: (a) establishes the value of those services after the supply is made; and (b) satisfies the requirements set out in Clause 7. (a) establishes the value of those services after the supply is made; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies.The supplier will not issue tax invoices in respect of these supplies.The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expressions are defined for the purposes of this determination: covered legal services means the provision of specified legal services by suitably qualified legal practitioners. covered legal services obligation means entering into an obligation to provide covered legal services to members of the recipient of that obligation. members of the recipient means individuals who have entered into an agreement with the recipient of the obligation that entitles the individual to receive future covered legal services. specified legal services means the legal services as listed in the written agreement entered into between the supplier and the recipient.", "Related_Explanatory_Statements": "RCTI 2016/24 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 6) 2001. (F2005B02818) , registered on 9 December 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201624/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2016/25", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 25) 2016 for Refrigerant Processors", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00187", "Registration_Date": "29 February 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.1) 2003 (the previous determination) - F2006B00095, registered on 13 January 2006, is repealed on the commencement of this determination. Determination (Who is covered under this determination) 4. This determination applies to a refrigerant processor who satisfies the requirements of this determination. 5. A refrigerant processor who satisfied the requirements of the previous determination will satisfy the requirements of this determination. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination 6. A refrigerant processor who is the recipient of a taxable supply of recovered refrigerants, may issue a tax invoice called a recipient created tax invoice (RCTI) where the refrigerant processor: (a) establishes the value of the taxable supply after the supply is made using a qualitative or quantitative process; and (b) satisfies the requirements set out in Clause 7. (a) establishes the value of the taxable supply after the supply is made using a qualitative or quantitative process; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies.The supplier will not issue tax invoices in respect of these supplies.The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expressions are defined for the purposes of this determination: refrigerant processor means an entity that principally acquires recovered refrigerants for the purposes of recycling or safe destruction. refrigerants means chlorofluorocarbons, hydrochlorofluorocarbons, hydrofluorocarbons and other ozone depleting substances and synthetic greenhouse gas refrigerants.", "Related_Explanatory_Statements": "RCTI 2016/25 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 1) 2003. (F2006B00095) , registered on 13 January 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201625/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2016/26", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 26) 2016 for Electronic Pharmacy and Medical Centre Data", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00188", "Registration_Date": "29 February 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.3 ) 2003 (the previous determination)- F2005B02830, registered on 8 December 2005, is repealed on the commencement of this determination. Determination (Who is covered under this determination) 4. This determination applies to a recipient of a taxable supply of pharmacy and medical centre data and who satisfies the requirements of this determination. 5. A recipient who satisfied the requirements of the previous determination will satisfy the requirements of this determination. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination 6. A recipient of a taxable supply of data obtained from a pharmacist or medical centre, may issue a tax invoice called a recipient created tax invoice (RCTI) where the recipient: (a) verifies and validates the retrieved data before accepting the data as suitable for collection; (b) establishes the quantum of data retrieved; (c) establishes the value of the taxable supply based upon that quantum; and (d) satisfies the requirements set out in Clause 7. (a) verifies and validates the retrieved data before accepting the data as suitable for collection; (b) establishes the quantum of data retrieved; (c) establishes the value of the taxable supply based upon that quantum; and (d) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions", "Related_Explanatory_Statements": "RCTI 2016/26 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 3) 2003. (F2005B02830) , registered on 8 December 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201626/00001", "Unmatched_Content": "10. The expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2016/27", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 27) 2016 for Referrers, Spotters, Sub-intermediaries or Sub-agents for General Insurance", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "24 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00220", "Registration_Date": "2 March 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice (RCTI) in relation to a referrer, spotter, sub-agent, or sub-intermediary in respect of general insurance business Determination (No. 64) 2000 (the previous determination) - F2005B02802, registered on 29 November 2005, is repealed on the commencement of this determination. Determination (Who is covered under this determination) 4. This determination applies to a recipient of a taxable supply of a defined commission service and/or fee based service. 5. A recipient who satisfied the requirements of the previous determination will satisfy the requirements of this determination. Classes of tax invoices that may be issued by the recipient of a taxable supply under this determination 6. A recipient of a taxable supply of defined commission service and/or fee based service in relation to general insurance, may issue a tax invoice called a recipient created tax invoice (RCTI) where the recipient: (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 7. (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by the recipient under this determination 7. A recipient must satisfy the following requirements when issuing a RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement embedded in the RCTI that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the RCTI 9. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies.The supplier will not issue tax invoices in respect of these supplies.The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expressions are defined for the purposes of this determination: defined commission service and/or fee based service means referral services supplied by a referrer, spotter, sub-intermediary or sub-agent in relation to general insurance. sub-agent means an entity that has an agency agreement with the recipient of the supply of the defined commission service and/or fee based service.", "Related_Explanatory_Statements": "RCTI 2016/27 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 64) 2000. (F2005B02802) , registered on 21 November 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201627/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2016/36", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 36) 2016 for Recyclers", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "17 September 2016", "Signatory": "Deborah Jenkins Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01524", "Registration_Date": "28 September 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 4) 2000 (the previous determination) - F2006B00728, registered on 22 May 2006, is repealed on commencement of this Determination. Determination (Which entities are covered under this determination?) 4. This determination applies to a recycler that is the recipient of a taxable supply of second hand goods and that satisfies the requirements of this determination. 5. A recipient that satisfied the requirements of the previous determination will satisfy the requirements of this determination. Class of tax invoices that may be issued by a recipient of a taxable supply under this determination 6. A recycler that is the recipient of a taxable supply of second hand goods may issue a tax invoice called a recipient created tax invoice (RCTI) for the taxable supply if the recycler: (a) establishes the value of those goods after the supply is made using a qualitative or quantitative process; and (b) satisfies the requirements set out in Clause 7. (a) establishes the value of those goods after the supply is made using a qualitative or quantitative process; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by a recipient under this determination 7. A recipient must satisfy the following requirements when issuing an RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of the taxable supply and retain the original or the copy; (d) issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement with the supplier embedded in the RCTI it issues that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of the taxable supply and retain the original or the copy; (d) issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement with the supplier embedded in the RCTI it issues that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies (ii) the supplier will not issue tax invoices in respect of the supplies (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of an agreement embedded in an RCTI 9. The embedded agreement in the RCTI that the recipient issues to the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expression is defined for the purposes of this Determination: recycler means an entity that principally acquires second hand goods for reworking into usable form. This includes goods such as paper, metal, glass and plastics.", "Related_Explanatory_Statements": "RCTI 2016/36 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 4) 2000 - F2006B00728 - registered on 22 May 2006", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201636/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2016/37", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 37) 2016 for Research Grants", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "13 September 2016", "Signatory": "Deborah Jenkins Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01526", "Registration_Date": "28 September 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous Determination 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 6) 2000 (the previous determination) - F2006B01574, registered on 11 September 2006, is repealed on commencement of this determination. Determination (Which entities are covered under this determination?) 4. This determination applies to a grantor of a research grant that is the recipient of a taxable supply of research from the grantee and that satisfies the requirements of this determination. 5. A recipient that satisfied the requirements of the previous Determination will satisfy the requirements of this determination. Class of tax invoices that may be issued by a recipient of a taxable supply under this determination 6. A grantor that is the recipient of a taxable supply of research may issue a tax invoice called a recipient created tax invoice (RCTI) for the taxable supply if the grantor: (a) establishes the value of the research grant before the supply is made using a qualitative, quantitative or other evaluative process; and (b) satisfies the requirements set out in Clause 7. (a) establishes the value of the research grant before the supply is made using a qualitative, quantitative or other evaluative process; and (b) satisfies the requirements set out in Clause 7. Requirements that must be satisfied by a recipient under this determination 7. A recipient must satisfy the following requirements when issuing an RCTI under this Determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of the taxable supply and retain the original or the copy; (d) issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement with the supplier embedded in the RCTI it issues that meets the requirements of Clause 9. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of the taxable supply and retain the original or the copy; (d) issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 8, or a written agreement with the supplier embedded in the RCTI it issues that meets the requirements of Clause 9. Requirements of a written agreement with the supplier 8. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of an agreement embedded in an RCTI 9. The embedded agreement in the RCTI that the recipient issues to the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 10. The following expressions are defined for the purposes of this determination: grantor means a non-profit body providing a research grant to a grantee. grantee means the entity or research facility to which the grantor gives a research grant and that supplies research to the grantor. research grant means consideration paid by the grantor to the grantee for a research project or initiative in which the grantee is required to report on their findings or acknowledge the grant in some specified manner.", "Related_Explanatory_Statements": "RCTI 2016/37 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 6) 2000 - F2006B01574 - registered on 11 September 2006", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201637/00001", "Unmatched_Content": "11. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2016/41", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 41) 2016 for Australian Financial Services Licensees and their Representatives", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2016", "Date_of_Issue": "13 September 2016", "Signatory": "Deborah Jenkins Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01533", "Registration_Date": "28 September 2016", "Body": "2. This determination commences on the day after registration.: 3. This determination applies retrospectively to recipient created tax invoices (RCTIs) that were issued in the circumstances outlined in this determination on or after 1 April 2016. Repeal of previous determination 4. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 33) 2000 (the previous instrument) - F2005B02755, registered on 28 November 2005, expired on 1 April 2016. Determination (Which entities are covered under this determination) 5. This determination applies to an Australian financial services (AFS) licensee, or a representative of an AFS licensee, that satisfies the requirements of this determination. 6. An entity that satisfied the requirements of the previous determination and who has acquired the relevant AFS licensing or is a representative of an AFS licensee, will generally satisfy the requirements of this determination. Class of tax Invoices that may be issued by the recipient of a taxable supply under this determination 7. An AFS licensee or a representative of an AFS licensee that is the recipient of a taxable supply of a financial planning service provided to a client on their behalf, may issue a recipient created tax invoice (RCTI) for the taxable supply if they: (a) establish the value of the taxable supply; and (b) satisfy the requirements set out in Clause 8. (a) establish the value of the taxable supply; and (b) satisfy the requirements set out in Clause 8. Requirements that must be satisfied by a recipient of a taxable supply under this determination 8. A recipient must satisfy the following requirements when issuing an RCTI under this determination: (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 9, or a written agreement embedded in the RCTI that meets the requirements of Clause 10. (a) be registered for GST; (b) set out the ABN of the supplier on the RCTI; (c) issue the original or a copy of the RCTI to the supplier within 28 days of making, or determining, the value of a taxable supply and retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of any adjustment and must retain the original or the copy; (e) reasonably comply with its obligations under the taxation laws; and (f) have either a written agreement with the supplier that meets the requirements of Clause 9, or a written agreement embedded in the RCTI that meets the requirements of Clause 10. Requirements of a written agreement with the supplier 9. The written agreement the recipient has with the supplier must: (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (a) specify the supplies to which it relates; (b) be current and effective when the RCTI is issued; and (c) have the following conditions: (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue RCTIs in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered for GST; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in an RCTI 10. The embedded agreement in the RCTI that the recipient has with the supplier must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies.The supplier will not issue tax invoices in respect of these supplies.The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 11. The following expressions are defined for the purpose of this determination: Australian financial services licensee is an entity that has been granted an Australian financial services licence by the Australian Securities & Investment Commission (ASIC) under section 913B of the Corporations Act 2001. financial planning service is a service provided by an AFS licensee or representative of an AFS licensee that includes the following: • the establishment and definition of the client/planner relationship; • gathering of client data; • analysis and evaluation of the client's financial status including problem identification; • development and presentation of recommendations and/or alternatives for negotiation with clients; • implementation of agreed recommendations; and • reviewing and updating of the financial plan as required. representative has the meaning provided by section 910A of the Corporations Act 2001. • the establishment and definition of the client/planner relationship; • gathering of client data; • analysis and evaluation of the client's financial status including problem identification; • development and presentation of recommendations and/or alternatives for negotiation with clients; • implementation of agreed recommendations; and • reviewing and updating of the financial plan as required.", "Related_Explanatory_Statements": "RCTI 2016/41 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 33) 2000 - F2005B02755 - registered on 28 November 2005", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201641/00001", "Unmatched_Content": "12. Other expressions in this determination have the same meaning as in the GST Act."}
{"Instrument_Reference": "RCTI 2015/14", "Title": "Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No.14) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01567", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: 1. This determination is the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No.14) 2015. | 2. This determination commences on the day after registration.: Repeal of previous instrument 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice (RCTI) in relation to an agent or broker in respect of general insurance business Determination (No 44) 2000 - F2005B02799, registered on 29/09/2005 is repealed on the commencement of this determination Determination (Who is covered by this Determination) 4. This determination applies to: • an entity that was determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. • an entity that was determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. Classes of tax invoices that may be issued by the recipient of a taxable supply 5. A tax invoice that belongs to a class of tax invoices for a taxable supply of a defined commission and/or fee based service, may be issued by a recipient, where: (a) the recipient establishes the value of the taxable supply acquired from the supplier; and (b) the recipient satisfies the requirements set out in Clause 6. (a) the recipient establishes the value of the taxable supply acquired from the supplier; and (b) the recipient satisfies the requirements set out in Clause 6. Requirements that must be satisfied by the recipient of a taxable supply 6. A recipient of a taxable supply must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. Requirements of a written agreement with the supplier 7. The written agreement the recipient has with the supplier must: specify the supplies to which it relates; be current and effective when the recipient created tax invoice (RCTI) is issued; and agree that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Requirements of a written agreement embedded in the tax invoice 8. The agreement the recipient has with the supplier embedded in a tax invoice issued by the recipient must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 9. The following expressions are defined for the purposes of this determination: Agent means an entity that has an agency agreement in respect of the supply of general insurance with the supplier of the supply. Broker means an entity that has an agency agreement in respect of the supply of general insurance with the recipient of the supply. Defined commission and/or fee based service means agency or broking services supplied by an agent or broker to an insurer in relation to the supply of general insurance by the insurer. Establishes the value of the taxable supply means that the entity making the supply does not provide information to the recipient to establish the value of the supply. The supplier must be unaware of the value of the supply and it must be commercially impractical for the supplier to determine the value of the taxable supply. The circumstances must be such that information to determine the value of the supply is only available to the recipient and not the supplier. 10. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "RCTI 2015/14 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Determination (No 44) 2000. (F2005B02799) , registered on 29 September 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201514/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2015/15", "Title": "Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 15) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01588", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: 1. This determination is the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 15) 2015. | 2. This determination commences on the day after registration.: Repeal of previous instrument 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination ( No. 14) 2000 - F2005B02415, registered on 12/09/2005 is repealed on the commencement of this determination. Determination (Who is covered by this Determination) 4. This determination applies to: • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. Classes of tax invoices that may be issued by the recipient of a taxable supply 5. A tax invoice that belongs to a class of tax invoices for a taxable supply of goods may be issued by a merchandiser that is the recipient of a sale or return basis taxable supply where: (a) the recipient establishes the value of that supply after it is made using a quantitative process; and (b) the recipient satisfies the requirements set out in Clause 6. (a) the recipient establishes the value of that supply after it is made using a quantitative process; and (b) the recipient satisfies the requirements set out in Clause 6. Requirements that must be satisfied by the recipient of a taxable supply 6. A recipient of a taxable supply must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. Requirements of a written agreement with the supplier 7. The written agreement the recipient has with the supplier must: specify the supplies to which it relates; be current and effective when the recipient created tax invoice (RCTI) is issued; and agree that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the tax invoice 8. The agreement the recipient has with the supplier embedded in a tax invoice issued by the recipient must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 9. The following expressions are defined for the purposes of this determination: merchandiser means an entity that acquires goods on a sale or return basis. sale or return basis means a supply of goods made to a merchandiser on the basis that if the goods are not sold by that entity they will be returned to the supplier. 10. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "RCTI 2015/15 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 14) 2000. (F2007C00486) , registered on 18 July 2007.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201515/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2015/17", "Title": "Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 17) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01594", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: 1. This determination is the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 17) 2015. | 2. This determination commences on the day after registration.: Repeal of previous instrument 3. A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 21) 2000 - F2005B02399, registered on 14/09/2005 is repealed on the commencement of this determination. Determination (Who is covered by this Determination) 4. This determination applies to: • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. Classes of tax invoices that may be issued by the recipient of a taxable supply 5. A tax invoice that belongs to a class of tax invoices for a taxable supply of information by a content provider may be issued by a telephone information service provider that is the recipient of that taxable supply, where the telephone information service provider: (a) establishes the value of the supply of information after the supply is made; and (b) satisfies the requirements set out in Clause 6. (a) establishes the value of the supply of information after the supply is made; and (b) satisfies the requirements set out in Clause 6. Requirements that must be satisfied by the recipient of a taxable supply 6. A recipient of a taxable supply must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. Requirements of a written agreement with the supplier 7. The written agreement the recipient has with the supplier must: specify the supplies to which it relates; be current and effective when the recipient created tax invoice (RCTI) is issued; and agree that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the tax invoice 8. The agreement the recipient has with the supplier embedded in a tax invoice issued by the recipient must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 9. The following expressions are defined for the purposes of this determination: information means the data, material or information provided in a telephone information servic e; content provider means the entity who supplies information that will be provided through a telephone information service. Content providers include but are not restricted to racing organisations, government institutions, television stations, newspapers, counsellors, advisors and psychics; telephone information service means the supply of information, which may be live or recorded, during a telephone call, or the supply of information by facsimile transmission in response to a telephone call or facsimile requesting such information; telephone information service provider means an entity who supplies a telephone information service where: (a) a customer calls the telephone information service provider's number to receive a telephone information service; (b) the supply of information from the content provider to the telephone information service provider is a taxable supply; and (c) carriage of the information to the customer is via a telecommunication supply. (a) a customer calls the telephone information service provider's number to receive a telephone information service; (b) the supply of information from the content provider to the telephone information service provider is a taxable supply; and (c) carriage of the information to the customer is via a telecommunication supply. 10. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "RCTI 2015/17 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 21) 2000. (F2005B02399) , registered on 14 September 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201517/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2015/18", "Title": "Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 18) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01596", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: 1. This determination is the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 18) 2015. | 2. This determination commences on the day after registration.: Repeal of previous instrument 3. The following determination is repealed on the commencement of this determination: • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 24) 2000 (the previous instrument) - F2005B02068, registered on 25/08/2005 is repealed on the commencement of this determination. • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 24) 2000 (the previous instrument) - F2005B02068, registered on 25/08/2005 is repealed on the commencement of this determination. Determination (Who is covered by this Determination) 4. This determination applies to: • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. Classes of tax invoices that may be issued by the recipient of a taxable supply 5. A tax invoice that belongs to a class of tax invoices for a taxable supply of access to premises may be issued by an entity that is the recipient of that taxable supply where: (a) the recipient establishes the value of that access by a sales based calculation process; and (b) the recipient satisfies the requirements set out in Clause 6. (a) the recipient establishes the value of that access by a sales based calculation process; and (b) the recipient satisfies the requirements set out in Clause 6. Requirements that must be satisfied by the recipient of a taxable supply 6. A recipient of a taxable supply must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. Requirements of a written agreement with the supplier 7. The written agreement the recipient has with the supplier must: specify the supplies to which it relates; be current and effective when the recipient created tax invoice (RCTI) is issued; and agree that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the tax invoice 8. The agreement the recipient has with the supplier embedded in a tax invoice issued by the recipient must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 9. The following expressions are defined for the purposes of this determination: access to premises means the entitlement to enter into premises for the purpose of providing goods or services to third parties. This includes the provision of services through coin-operated machines other than vending machines; premises means: (a) the place where the supply takes place; or (b) the grounds surrounding the outlet for the supply; or (c) the whole of any enclosed space such as football ground, garden, showground, school grounds, amusement park or similar area where there is a clear boundary or limit; sales based calculation process means a process whereby the value of the access to premises is based on the supply to third parties (for example a percentage of sales achieved).. (a) the place where the supply takes place; or (b) the grounds surrounding the outlet for the supply; or (c) the whole of any enclosed space such as football ground, garden, showground, school grounds, amusement park or similar area where there is a clear boundary or limit; 10. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "RCTI 2015/18 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 24) 2000. (F2007C00515) , registered on 19 July 2007.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201518/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2015/19", "Title": "Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 19) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01597", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: 1. This determination is the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 19) 2015. | 2. This determination commences on the day after registration.: Repeal of previous instrument 3. The following determination is repealed on the commencement of this determination: • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 26) 2000 (the previous instrument) - F2005B02067, registered on 12/09/2005 is repealed on the commencement of this determination. • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 26) 2000 (the previous instrument) - F2005B02067, registered on 12/09/2005 is repealed on the commencement of this determination. Determination (Who is covered by this Determination) 4. This determination applies to: • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. Classes of tax invoices that may be issued by the recipient of a taxable supply 5. A recipient of a taxable supply may issue a tax invoice that belongs to a class of tax invoices for a taxable supply of a land product where: (a) the recipient establishes the value of the taxable supply; and (b) the recipient satisfies the requirements set out in Clause 6. (a) the recipient establishes the value of the taxable supply; and (b) the recipient satisfies the requirements set out in Clause 6. Requirements that must be satisfied by the recipient of a taxable supply 6. A recipient of a taxable supply must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. Requirements of a written agreement with the supplier 7. The written agreement the recipient has with the supplier must: specify the supplies to which it relates; be current and effective when the recipient created tax invoice (RCTI) is issued; and agree that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Requirements of a written agreement embedded in the tax invoice 8. The agreement the recipient has with the supplier embedded in a tax invoice issued by the recipient must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 9. The following expressions are defined for the purposes of this determination: land product supplier means the provider of : (a) rights to access a land product including the rights to accommodation; (b) rights to transport including transport by train, car or sea but not air; (c) rights to the use of assets including car hire, rights to exhibitions and similar events; and (d) rights to tourism services other than air transport. land product means a tourism product supplied by a land product supplier via travel agents, and includes sea cruises or other sea products of a similar nature. (a) rights to access a land product including the rights to accommodation; (b) rights to transport including transport by train, car or sea but not air; (c) rights to the use of assets including car hire, rights to exhibitions and similar events; and (d) rights to tourism services other than air transport. 10. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "RCTI 2015/19 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 26) 2000. (F2005B02067) , registered on 12 September 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201519/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2015/20", "Title": "Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 20) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01560", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: 1. This determination is the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 20) 2015. | 2. This determination commences on the day after registration.: Repeal of previous instrument 3. The following determination is repealed on the commencement of this determination: • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 29) 2000 (the previous instrument) - F2005B02753, registered on 29/09/2005 is repealed on the commencement of this determination. • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 29) 2000 (the previous instrument) - F2005B02753, registered on 29/09/2005 is repealed on the commencement of this determination. Determination (Who is covered by this Determination) 4. This determination applies to: • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. Classes of tax invoices that may be issued by the recipient of a taxable supply 5. A scrap metal dealer who is the recipient of a taxable supply may issue a tax invoice that belongs to a class of tax invoices for a taxable supply of scrap metal where: (a) the recipient establishes the value of those products after the supply is made using a qualitative or quantitative process; and (b) the recipient satisfies the requirements set out in Clause 6. (a) the recipient establishes the value of those products after the supply is made using a qualitative or quantitative process; and (b) the recipient satisfies the requirements set out in Clause 6. Requirements that must be satisfied by the recipient of a taxable supply 6. A recipient of a taxable supply must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. Requirements of a written agreement with the supplier 7. The written agreement the recipient has with the supplier must: specify the supplies to which it relates; be current and effective when the recipient created tax invoice (RCTI) is issued; and agree that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Requirements of a written agreement embedded in the tax invoice 8. The agreement the recipient has with the supplier embedded in a tax invoice issued by the recipient must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 9. The following expressions are defined for the purposes of this determination: scrap metal means old metal that can be reworked. This includes ferrous and non ferrous metals. scrap metal dealer means an entity that principally supplies scrap metal. 10. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "RCTI 2015/20 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 29) 2000. (F2007C00521) , registered on 19 July 2007.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201520/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2015/21", "Title": "Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 21) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01563", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: 1. This determination is the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 21) 2015. | 2. This determination commences on the day after registration.: Repeal of previous instrument 3. The following determination is repealed on the commencement of this determination: • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 36) 2000 (the previous instrument) - F2005B02757, registered on 29/09/2005 is repealed on the commencement of this determination. • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 36) 2000 (the previous instrument) - F2005B02757, registered on 29/09/2005 is repealed on the commencement of this determination. Determination (Who is covered by this Determination) 4. This determination applies to: • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. Classes of tax invoices that may be issued by the recipient of a taxable supply 5. A tax invoice that belongs to a class of tax invoices for a taxable supply of mineral extraction may be issued by an entity that is the recipient of that taxable supply where: (a) the recipient establishes the value of those minerals after the supply is made using a qualitative or quantitative process; and (b) the recipient satisfies the requirements set out in Clause 6. (a) the recipient establishes the value of those minerals after the supply is made using a qualitative or quantitative process; and (b) the recipient satisfies the requirements set out in Clause 6. Requirements that must be satisfied by the recipient of a taxable supply 6. A recipient of a taxable supply must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. Requirements of a written agreement with the supplier 7. The written agreement the recipient has with the supplier must: specify the supplies to which it relates; be current and effective when the recipient created tax invoice (RCTI) is issued; and agree that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the tax invoice 8. The agreement the recipient has with the supplier embedded in a tax invoice issued by the recipient must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 9. The following expressions are defined for the purposes of this determination: mineral extraction means being allowed to enter the supplier's property to remove minerals; minerals means soil, sand or gravel 10. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "RCTI 2015/21 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 36) 2000. (F2007C00525) , registered on 19 July 2007.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201521/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2015/22", "Title": "Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 22) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01566", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: 1. This determination is the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 22) 2015. | 2. This determination commences on the day after registration.: Repeal of previous instrument 3. The following determination is repealed on the commencement of this determination: • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 37) 2000 (the previous instrument) - F2005B02758, registered on 29/09/2005 is repealed on the commencement of this determination. • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 37) 2000 (the previous instrument) - F2005B02758, registered on 29/09/2005 is repealed on the commencement of this determination. Determination (Who is covered by this Determination) 4. This determination applies to: • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. Classes of tax invoices that may be issued by the recipient of a taxable supply 5. A tax invoice that belongs to a class of tax invoices for a taxable supply of renting may be issued by the recipient of that taxable supply where: (a) the recipient establishes the value of that supply after the supply is made using a sales based calculation process; and (b) the recipient satisfies the requirements set out in Clause 6. (a) the recipient establishes the value of that supply after the supply is made using a sales based calculation process; and (b) the recipient satisfies the requirements set out in Clause 6. Requirements that must be satisfied by the recipient of a taxable supply 6. A recipient of a taxable supply must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. Requirements of a written agreement with the supplier 7. The written agreement the recipient has with the supplier must: specify the supplies to which it relates; be current and effective when the recipient created tax invoice (RCTI) is issued; and agree that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the tax invoice 8. The agreement the recipient has with the supplier embedded in a tax invoice issued by the recipient must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 9. The following expressions are defined for the purposes of this determination: renting means the process of making a supply by way of rental or leas e; sales based calculation process means a process whereby the value of the rental or lease payment is based on a further supply by the recipient to third parties (for example a percentage of sales achieved). 10. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "RCTI 2015/22 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 37) 2000. (F2007C00538) , registered on 24 July 2007.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201522/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2015/23", "Title": "Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 23) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01571", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: 1. This determination is the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 23) 2015. | 2. This determination commences on the day after registration.: Repeal of previous instrument 3. The following determination is repealed on the commencement of this determination: • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 42) 2000 (the previous instrument) - F2005B02790, registered on 28/09/2005 is repealed on the commencement of this determination. • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 42) 2000 (the previous instrument) - F2005B02790, registered on 28/09/2005 is repealed on the commencement of this determination. Determination (Who is covered by this Determination) 4. This determination applies to: • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. Classes of tax invoices that may be issued by the recipient of a taxable supply 5. A tax invoice that belongs to a class of tax invoices for a taxable supply of aquatic products may be issued by an entity that is the recipient of that taxable supply where the recipient: (a) establishes the value of the taxable supply by a qualitative and/or quantitative process; and (b) the recipient satisfies the requirements set out in Clause 6. (a) establishes the value of the taxable supply by a qualitative and/or quantitative process; and (b) the recipient satisfies the requirements set out in Clause 6. Requirements that must be satisfied by the recipient of a taxable supply 6. A recipient of a taxable supply must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. Requirements of a written agreement with the supplier 7. The written agreement the recipient has with the supplier must: specify the supplies to which it relates; be current and effective when the recipient created tax invoice (RCTI) is issued; and agree that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Requirements of a written agreement embedded in the tax invoice 8. The agreement the recipient has with the supplier embedded in a tax invoice issued by the recipient must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 9. The following expressions are defined for the purposes of this determination: aquatic products means products and by-products resulting from fishing operations. fishing operations means operations relating directly to the taking or catching or farming of fish, crustaceans or molluscs but does not include pearling operations. qualitative and/or quantitative process means a process by which the supplied product is assessed on specified criteria such as quality or weight. 10. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "RCTI 2015/23 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 42) 2000. (F2007C00539) , registered on 24 July 2007.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201523/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2015/24", "Title": "Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 24) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01581", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: 1. This determination is the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 24) 2015. | 2. This determination commences on the day after registration.: Repeal of previous instrument 3. The following determination is repealed on the commencement of this determination: • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2000 (the previous instrument) - F2005B03122, registered on 15/09/2005 is repealed on the commencement of this determination. • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2000 (the previous instrument) - F2005B03122, registered on 15/09/2005 is repealed on the commencement of this determination. Determination (Who is covered by this Determination) 4. This determination applies to: • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. Classes of tax invoices that may be issued by the recipient of a taxable supply 5. A franchisee who is the recipient of a taxable supply may issue a tax invoice that belongs to a class of tax invoices for a taxable supply by a franchisor where: (a) the recipient establishes the value of the supply rather than the supplier; and (b) the recipient satisfies the requirements set out in Clause 6. (a) the recipient establishes the value of the supply rather than the supplier; and (b) the recipient satisfies the requirements set out in Clause 6. Requirements that must be satisfied by the recipient of a taxable supply 6. A recipient of a taxable supply must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. Requirements of a written agreement with the supplier 7. The written agreement the recipient has with the supplier must: specify the supplies to which it relates; be current and effective when the recipient created tax invoice (RCTI) is issued; and agree that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the tax invoice 8. The agreement the recipient has with the supplier embedded in a tax invoice issued by the recipient must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 9. The following expressions are defined for the purposes of this determination: franchise agreement means an agreement whereby the franchisor grants to the franchisee the right to carry on the business of offering, supplying or distributing goods or services under a system or marketing plan substantially determined, controlled or suggested by the franchisor. franchisee means the grantee of rights pursuant to a franchise agreement. franchisor means the grantor of rights pursuant to a franchise agreement. 10. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "RCTI 2015/24 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 5) 2000. (F2005B03122) , registered on 15 September 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201524/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2015/25", "Title": "Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 25) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01568", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: 1. This determination is the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 25) 2015. | 2. This determination commences on the day after registration.: Repeal of previous instrument 3. The following determination is repealed on the commencement of this determination: • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 8) 2000 (the previous instrument) - F2005B02427, registered on 15/09/2005 is repealed on the commencement of this determination. • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 8) 2000 (the previous instrument) - F2005B02427, registered on 15/09/2005 is repealed on the commencement of this determination. Determination (Who is covered by this Determination) 4. This determination applies to: • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. Classes of tax invoices that may be issued by the recipient of a taxable supply 5. A horse breeders' incentive scheme operator who is the recipient of a taxable supply may issue a tax invoice that belongs to a class of tax invoices for a taxable supply of horses for racing where: (a) the recipient establishes the value of the supply rather than the supplier; and (b) the recipient satisfies the requirements set out in Clause 6. (a) the recipient establishes the value of the supply rather than the supplier; and (b) the recipient satisfies the requirements set out in Clause 6. Requirements that must be satisfied by the recipient of a taxable supply 6. A recipient of a taxable supply must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. Requirements of a written agreement with the supplier 7. The written agreement the recipient has with the supplier must: specify the supplies to which it relates; be current and effective when the recipient created tax invoice (RCTI) is issued; and agree that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the tax invoice 8. The agreement the recipient has with the supplier embedded in a tax invoice issued by the recipient must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 9. The following expressions are defined for the purposes of this determination: horse breeder's incentive scheme operator means a body recognised by the relevant State or Territory authority as a Horse Breeders' Incentive Scheme Operator. 10. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "RCTI 2015/25 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 8) 2000. (F2007C00523) , registered on 19 July 2007.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201525/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2015/26", "Title": "Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 26) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01573", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: 1. This determination is the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 26) 2015. | 2. This determination commences on the day after registration.: Repeal of previous instrument 3. The following determination is repealed on the commencement of this determination: • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 9) 2000 (the previous instrument) - F2005B02426, registered on 15/09/2005 is repealed on the commencement of this determination. • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 9) 2000 (the previous instrument) - F2005B02426, registered on 15/09/2005 is repealed on the commencement of this determination. Determination (Who is covered by this Determination) 4. This determination applies to: • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. Classes of tax invoices that may be issued by the recipient of a taxable supply 5. A Direct Selling Association of Australia Inc (DSAA) member who is the recipient of a taxable supply may issue a tax invoice that belongs to a class of tax invoices for a taxable supply by a recruiting distributor where: (a) the recipient establishes the value of the supply rather than the supplier; and (b) the recipient satisfies the requirements set out in Clause 6. (a) the recipient establishes the value of the supply rather than the supplier; and (b) the recipient satisfies the requirements set out in Clause 6. Requirements that must be satisfied by the recipient of a taxable supply 6. A recipient of a taxable supply must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation law; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation law; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. Requirements of a written agreement with the supplier 7. The written agreement the recipient has with the supplier must: specify the supplies to which it relates; be current and effective when the recipient created tax invoice (RCTI) is issued; and agree that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST. Requirements of a written agreement embedded in the tax invoice 8. The agreement the recipient has with the supplier embedded in a tax invoice issued by the recipient must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 9. The following expressions are defined for the purposes of this determination: Direct Selling Direct means selling is a form of non-store selling in Australia which involves face to face selling and generally relies upon selling to friends and neighbours and other customers. Recruiting Distributor means the members of the DSAA in general use networks of independent distributors to sell the member's products. Independent distributors are encouraged to recruit other persons into the business and these other persons become part of the recruiting distributor's network or downline. 10. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "RCTI 2015/26 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 9) 2000. (F2005B02426) , registered on 15 September 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201526/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2015/27", "Title": "Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 27) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01564", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: 1. This determination is the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 27) 2015. | 2. This determination commences on the day after registration.: Repeal of previous instrument 3. The following determination is repealed on the commencement of this determination: • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination RCTI 2005/1 (the previous instrument) - F2005B01636, registered on 24/06/2005 is repealed on the commencement of this determination. • A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination RCTI 2005/1 (the previous instrument) - F2005B01636, registered on 24/06/2005 is repealed on the commencement of this determination. Determination (Who is covered by this Determination) 4. This determination applies to: • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. • an entity that was previously determined in the previous instrument as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. Classes of tax invoices that may be issued by the recipient of a taxable supply 5. A seller of reconditioned motor vehicle parts who is a recipient of a taxable supply by way of the return of a worn part may issue a tax invoice that belongs to a class of tax invoices for a taxable supply of a worn part where the following circumstances exist: (a) the recipient of the worn part is registered for GST; (b) the recipient sells a reconditioned part to a customer; (c) the recipient of the worn part issues an invoice for the sale of the reconditioned part to a customer that separately itemises a deposit (generally referred to as a 'core deposit') for the supply of the worn part; (d) the customer later supplies a worn part to the recipient who pays the 'core deposit' to the customer; (e) if the customer does not supply the worn part, the 'core deposit' is retained by the supplier of the reconditioned part; (f) the recipient establishes the value of worn parts; and (g) the recipient satisfies the requirements set out in Clause 6. (a) the recipient of the worn part is registered for GST; (b) the recipient sells a reconditioned part to a customer; (c) the recipient of the worn part issues an invoice for the sale of the reconditioned part to a customer that separately itemises a deposit (generally referred to as a 'core deposit') for the supply of the worn part; (d) the customer later supplies a worn part to the recipient who pays the 'core deposit' to the customer; (e) if the customer does not supply the worn part, the 'core deposit' is retained by the supplier of the reconditioned part; (f) the recipient establishes the value of worn parts; and (g) the recipient satisfies the requirements set out in Clause 6. Requirements that must be satisfied by the recipient of a taxable supply 6. A recipient of a taxable supply must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 7, or a written agreement embedded in the tax invoice that meets the requirements of Clause 8. Requirements of a written agreement with the supplier 7. The written agreement the recipient has with the supplier must: specify the supplies to which it relates; be current and effective when the recipient created tax invoice (RCTI) is issued; and agree that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Requirements of a written agreement embedded in the tax invoice 8. The agreement the recipient has with the supplier embedded in a tax invoice issued by the recipient must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 9. The following expressions are defined for the purposes of this determination: recipient means an entity that sells reconditioned motor vehicle parts and pays a \"core deposit\" as consideration for the supply of a worn part; worn part means a used or second-hand motor vehicle part that is returned for reconditioning. 10. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "RCTI 2015/27 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 1) 2005. (F2005L01636) , registered on 24 June 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI201527/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2014/1", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Amendment Determination (No. 1) 2014", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2014", "Date_of_Issue": "4 December 2014", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2014L01661", "Registration_Date": "9 December 2014", "Body": "1. Name of Determination: This determination is the Goods and Services Tax: Recipient Created Tax Invoice Amendment Determination (No. 1) 2014 | 2. Commencement: This determination is taken to have commenced on 1 January 2015. | 3. Purpose: This determination amends Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No.1) 2012 - F2012L02204, registered on the 21 November 2012 to ensure training providers can continue to issue recipient created tax invoices following the closure of General Practice Education and Training Limited (GPET) on 31 December 2014. This determination also makes minor amendments to the wording in clause 6 to ensure that the complete expression 'registered for GST' is used in place of the abbreviated expression 'registered' where appropriate. | 4. Schedule 1 Amendments: (a) Clause 3 Omit \"GPET\". (b) Clause 4(b) Omit \"GPET\". (c) Clause 6(iv) Insert \"for GST\" after \"the recipient acknowledges that it is registered\". Omit \"for GST\" after \"it ceases to be registered\". (d) Clause 8 Definition of \"GPET General Practice Training Program\" Omit \" GPET General Practice Training Program means a general practice training program that is managed and funded by General Practice Education Training Limited (GPET) and includes the Australian General Practice Training (AGPT) program and the Prevocational General Practice Placements (PGPP) program.\" Substitute \" General Practice Training Program means a general practice training program that is funded by the Commonwealth Government and administered by the Department of Health and/or an affiliated agency or entity.\" (e) Clause 8 Definition of \"training provider\" Omit \"GPET\". (f) Clause 8 Definition of \"accredited service provider\" Omit \"GPET\". (g) Clause 8 Definition of \"training services\" Omit \"GPET\".", "Related_Explanatory_Statements": "RCTI 2014/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20141/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2012/1 (As Amended)", "Title": "Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No.1) 2012", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2012", "Date_of_Issue": "", "Signatory": "", "Registration_Number": "F2015C00029", "Registration_Date": "7 January 2015", "Body": "2. This determination commences on the day after registration.: Determination (Who is covered by this Determination) 3. This determination applies to a training provider who, as part of its role in organising and/or delivering General Practice Training Programs, acquires a taxable supply of training services from a GST registered accredited service provider. Classes of tax invoices that may be issued by the recipient of a taxable supply 4. A training provider, who is the recipient of a taxable supply of training services from a GST registered accredited service provider, may issue a tax invoice for the taxable supply of training services, in the following circumstances: (a) the training services are provided to medical practitioners, medical students, medical graduates, registrars, overseas trained doctors and/or prevocational doctors; (b) the training services are provided as part of a General Practice Training Program; (c) the recipient establishes the value of the training services acquired from the supplier; and (d) the recipient satisfies the requirements set out in Clause 5. (a) the training services are provided to medical practitioners, medical students, medical graduates, registrars, overseas trained doctors and/or prevocational doctors; (b) the training services are provided as part of a General Practice Training Program; (c) the recipient establishes the value of the training services acquired from the supplier; and (d) the recipient satisfies the requirements set out in Clause 5. Requirements that must be satisfied by the recipient of a taxable supply of training services. 5. A recipient of a taxable supply of training services must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 6, or a written agreement embedded in the tax invoice that meets the requirements of Clause 7. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out the Australian Business Number of the supplier in the tax invoice; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of, the taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of becoming aware of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; and (f) the recipient must have either a written agreement with the supplier that meets the requirements of Clause 6, or a written agreement embedded in the tax invoice that meets the requirements of Clause 7. Requirements of a written agreement with the supplier 6. The written agreement the recipient has with the supplier must: specify the supplies to which it relates; be current and effective when the recipient created tax invoice (RCTI) is issued; and agree that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered for GST when it enters into the agreement and that it will notify the supplier if it ceases to be registered. Requirements of a written agreement embedded in the tax invoice 7. The agreement the recipient has with the supplier embedded in a tax invoice issued by the recipient must contain the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to a RCTI agreement. The supplier must notify the recipient within 21 days of receiving this document if the supplier does not wish to accept the proposed agreement. Definitions 8. The following expressions are defined for the purposes of this determination: General Practice Training Program means a general practice training program that is funded by the Commonwealth Government and administered by the Department of Health and/or an affiliated agency or entity. training provider means an entity that is accredited by the relevant authority to organise and/or deliver General Practice Training Programs. accredited service provider means a medical practice or other recognised training post accredited by the relevant authority to provide training services as part of a General Practice Training Program. training services includes: training, supervision, work experience, educational sessions, classes, seminars and other similar services provided as part of a General Practice Training Program. medical graduate means a medical graduate of a program of study approved by the Medical Board of Australia. medical practitioner means a person registered by the Medical Board of Australia. medical student means a student who is enrolled in a primary medical degree and is eligible for 'student' registration by the Medical Board of Australia overseas trained doctor means a medical practitioner who has graduated from an overseas medical school recognised by the Medical Board of Australia registrar means a registered medical practitioner who is enrolled in a general practice vocation training program. prevocational doctor means a medical graduate, currently working in the hospital system, who is not yet enrolled in any specialist training program. 9. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999. Notes to the Goods and Services Tax: Classes of Recipient Created Tax Invoice (No.1) 2012 End note 1- Table of Instruments The Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No.1) 2012 as shown in this compilation is amended as indicated in the Tables below. Title Date of FRLI registration Date of commencement Application, Saving and Transitional provisions Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No.1) 2012 21 November 2012 (See F2012L02204) 22 November 2012 Clause 3 Clause 4(b) Clause 6(iv) Clause 8 Goods and Services Tax: Classes of Recipient Created Tax Invoice Amendment Determination (No.1) 2014 9 December 2014 (See F2014L01661) 1 January 2015 Clause 3 Clause 4(b) Clause 6(iv) Clause 8 End note 2 - Table of Amendments This endnote sets out the amendment history of the Goods and Services Tax: Classes of Recipient Created Tax Invoice Amendment Determination (No.1) 2012. ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substitute Provision affected How affected Clause 3 am.F2012L02204 Clause 4(b) am.F2012L02204 Clause 6(iv) am.F2012L02204 Clause 8 rs. and am.F2012L02204", "Related_Explanatory_Statements": "RCTI 2012/1 - Explanatory statement | Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 1) 2014", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20121/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2010/1", "Title": "Goods and Services Tax: Recipient Created Tax Invoice Amendment Determination (No.1) 2010", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2010", "Date_of_Issue": "4 November 2010", "Signatory": "Shane Reardon Deputy Commissioner of Taxation", "Registration_Number": "F2010L02949", "Registration_Date": "9 November 2010", "Body": "1. Name of Determination: This determination is the Goods and Services Tax: Recipient Created Tax Invoice Amendment Determination (No.1) 2010 | 2. Commencement: This determination is taken to have commenced on 1 July 2010. | 3. Purpose: Schedule 1 amends the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2000 (F2006B11580) registered on the Federal Register of Legislative Instruments on 15 November 2006. | 4. Schedule 1 Amendments: Subclause 3(d)(i)(B) Omit is nominated in an application for approval of a GST joint venture made under paragraph 51-5(1)(c) to be the joint venture operator of the joint venture; or Substitute is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) to be the joint venture operator of the joint venture; or Omit is nominated in an application for approval of a GST joint venture made under paragraph 51-5(1)(c) to be the joint venture operator of the joint venture; or Substitute is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) to be the joint venture operator of the joint venture; or Subclause 3(d)(i)(C) Omit is approved as the joint venture operator of the joint venture under paragraph 51-70(1)(c) Substitute is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c) Omit is approved as the joint venture operator of the joint venture under paragraph 51-70(1)(c) Substitute is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c) Clause 5 Definitions Relevant entity Subclause (b) Omit is a participant, or has applied as a participant, in the same GST joint venture as a recipient; or Substitute is a participant in the same GST joint venture as a recipient; or Relevant entity Subclause (b) Omit is a participant, or has applied as a participant, in the same GST joint venture as a recipient; or Substitute is a participant in the same GST joint venture as a recipient; or", "Related_Explanatory_Statements": "RCTI 2010/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20101/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2009/1", "Title": "Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2009", "Date_of_Issue": "7 May 2009", "Signatory": "Signed by Shane Reardon Deputy Commissioner of Taxation", "Registration_Number": "F2009L01772", "Registration_Date": "14 May 2009", "Body": "1. Name of Determination: This determination is the Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 . | 2. Commencement: This determination commences on 1 July 2009. | 3. Application: This determination only applies to the determinations listed in tables 1 and 2 below, and does so only with effect from the commencement of this determination: | 4. What this Determination does: (1) By this determination: (a) an agreement embedded in a tax invoice that the recipient of a supply issues will be an alternative to a written agreement for the purposes of the RCTI determinations. Because some of the determinations that are in force refer to a recipient indemnifying the supplier for GST and penalty, and some do not, this determination is effected in two ways. Table 1 below, lists those RCTI determinations that do not refer to a recipient indemnifying the supplier for GST and penalty. Table 2 below, lists those RCTI determinations that do refer to a recipient indemnifying the supplier for GST and penalty. (b) in relation to the instruments in Table 1 below, subparagraph 4(f) or 5(f) of the instruments, as indicated in the second column of the table, referring to requirements that must be met in respect of written agreements, is replaced with the following: The recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Table 1: RCTI determinations that do not refer to an indemnity RCTI determinations that do not refer to an indemnity Para. F2006B11580 - CRCTI 2000/1 A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2000 4(f) F2005B02437 - RCTI 2000/3 (as amended) - Centenary of Federation licensees A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 3) 2000 . 5(f) F2005B03122 - RCTI 2000/5 - Franchisees Agreements A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2000 . 5(f) F2005B02426 - RCTI 2000/9 - Direct selling A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 9) 2000 . 5(f) F2005B02425 - RCTI 2000/10 - Securities and derivatives A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 10) 2000 . 5(f) F2005B02424 - RCTI 2000/12 - Loyalty and customer reward programs A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 12) 2000 . 5(f) F2005B02419 - RCTI 2000/13 (as amended)- Retail: selling agents New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 13) 2000 5(f) F2005B02415 - RCTI 2000/14 (as amended) - Retail: merchandisers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 14) 2000 5(f) F2006B00662 - RCTI 2000/15 (as amended) - Caravan parks A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 15) 2000 5(f) F2005B02409 - RCTI 2000/16 (as amended) - Prize winning events A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 16) 2000 5(f) F2005B02408 - RCTI 2000/17 (as amended) - Recycling: precious metals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 17) 2000 5(f) F2006B00083 - RCTI 2000/20 (as amended) - Licensing A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 20) 2000 5(f) F2005B02399 - RCTI 2000/21 -Telephone information service provider A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 21) 2000 . 5(f) F2006B00343 - RCTI 2000/22 ( as amended) - Labour services A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 22) 2000 5(f) F2006B00209 - RCTI 2000/23 (as amended) - Referral services A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 23) 2000 5(f) F2005B02068 - RCTI 2000/24 (as amended) - Access to premises (including coin operated machines) A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 24) 2000 5(f) F2005B02752 - RCTI 2000/28 - Worker's compensation insurance premiums: Joint Coal Board of New south Wales A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 28) 2000 . 5(f) F2006B11594 - RCTI 2000/30 - Insurance: reinsurance and retrocession A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 30) 2000 . 5(f)) F2005B02754 - RCTI 2000/31 - Authors and publishers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 31) 2000 . 5(f) F2006B11606 - RCTI 2000/32 - Commission agents and publishers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 32) 2000 . 5(f) F2005B02756 - RCTI 2000/34 - Friendly societies A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 34) 2000 . 5(f) F2005B02757 - RCTI 2000/36 (as amended) - Mineral extraction A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 36) 2000 5(f) F2005B02758 - RCTI 2000/37 (as amended)- Renting A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 37) 2000 5(f) F2005B02772 - RCTI 2000/40 - Vending machine operator A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 40) 2000 . 5(f) F2005B02801 - RCTI 2000/48 - Determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 48) 2000 . 5(f) F2006B11590 - RCTI 2000/50 - Education A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 50) 2000 . 5(f) F2006B11603 - RCTI 2001/1 - Recipient created tax invoices A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2001 5(f) F2005B02811 - RCTI 2001/3 (as amended) - Fuel wholesalers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 3) 2001 5(f) F2005B02814 - RCTI 2001/4 - Superannuation schemes A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 4) 2001 5(f) F2006B11588 - RCTI 2001/5 (as amended) - Transportation of photographic/imaging equipment A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2001 5(f) F2005B02818 - RCTI 2001/6 - Certain legal services A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 6) 2001 5(f) F2006B11607 - RCTI 2001/7 - Royalties for copyrighted material A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 7) 2001 5(f) F2006B00095 - RCTI 2003/1 - Refrigerant processors A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2003 5(f) F2005B02830 - RCTI 2003/3 (as amended)- Electronic Pharmacy Data A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 3) 2003 5(f) (c) The instruments in Table 2, below, make reference to a recipient indemnifying the supplier for GST and penalty: In relation to the instruments in Table 2, subparagraph 5(f) or 6(f) of the instruments, as indicated in the second column of the table, referring to requirements that must be met in respect of written agreements, is replaced with the following: The recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Table 2: RCTI determinations that do refer an indemnity RCTI determinations that do refer to an indemnity Para. F2006B11599 - RCTI 2000/1 - Horse racing clubs A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1A) 2000 5(f) F2006B11586 - RCTI 2000/2 (as amended) - Road transport A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 2) 2000 . 5(f) F2006B00728 - RCTI 2000/4 (as amended) - Recycling: general A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 4) 2000 . 5(f) F2006B01574 - RCTI 2000/6 - Research grants A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 6) 2000 . 5(f) F2007B00005 - RCTI 2000/7 - Greyhound racing A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 7) 2000 5(f) F2005B02427 - RCTI 2000/8 (as amended) - Horse breeders' incentive scheme operators A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.8) 2000 5(f) F2006B11592 - RCTI 2000/25 - Food and grocery manufacturers and retailers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 25) 2000 . 5(f) F2005B02067 - RCTI 2000/26 - Tourism: land product supplier A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 26) 2000 . 5(f) F2005B02751 - RCTI 2000/27 (as amended) - Construction A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 27) 2000 5(f) F2005B02753 - RCTI 2000/29 (as amended) - Scrap metal dealers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 29) 2000 5(f) F2005B02755 - RCTI 2000/33 - Financial planning services A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 33) 2000 . 5(f) F2005B02790 - RCTI 2000/42 (as amended) - Fishing operations A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 42) 2000 5(f) F2005B02791 - RCTI 2000/43 (as amended) - Primary production labour services A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 43) 2000 5(f) F2005B02799 - RCTI 2000/44 - General insurance agents A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 44) 2000 . 5(f) F2006B00362 - RCTI 2000/46 (as amended) - Vehicle dealers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 46) 2000 5(f) F2007B00006 - RCTI 2000/49 - Financial supply by defined commission or fee based service A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 49) 2000 . 5(f) F2006B11581 - RCTI 2000/63 (as amended) - Quarry Operators A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 63) 2000 . 5(f) F2005B02802 - RCTI 2000/64 - General insurance sub-agents A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 64) 2000 . 5(f) F2005L01636 - RCTI 2005/1 - Reconditioned motor vehicle parts A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2005 5(f) F2006L03480 - RCTI 2006/1 - Demand side response A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2006 6(f) F2008L02399 = RCTI 2008/1 - Agricultural producers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2008 6(f) (d) The correct citations for the following instruments are reflected in the Tables, above. (i) Technical correction - in clause 1 of the instrument numbered F2006B11607 on the Federal Register of Legislative Instruments, omit the following: This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2001 . and replace with This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 7) 2001 . (ii) Technical correction - in clause 1 of the instrument numbered F2006B11599 on the Federal Register of Legislative Instruments, omit the following: This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2000 . and replace with This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1A) 2000 . (iii) Technical correction - in clause 1 of the instrument numbered F2007B00005 on the Federal Register of Legislative Instruments, omit the following: This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 2) 2000 . and replace with This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 7) 2000 . (iv) Technical correction - in clause 1 of the instrument numbered F2008L02399 on the Federal Register of Legislative Instruments, omit the following: This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 3) 2008 . and replace with This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2008 . (a) an agreement embedded in a tax invoice that the recipient of a supply issues will be an alternative to a written agreement for the purposes of the RCTI determinations. Because some of the determinations that are in force refer to a recipient indemnifying the supplier for GST and penalty, and some do not, this determination is effected in two ways. Table 1 below, lists those RCTI determinations that do not refer to a recipient indemnifying the supplier for GST and penalty. Table 2 below, lists those RCTI determinations that do refer to a recipient indemnifying the supplier for GST and penalty. (b) in relation to the instruments in Table 1 below, subparagraph 4(f) or 5(f) of the instruments, as indicated in the second column of the table, referring to requirements that must be met in respect of written agreements, is replaced with the following: The recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Table 1: RCTI determinations that do not refer to an indemnity RCTI determinations that do not refer to an indemnity Para. F2006B11580 - CRCTI 2000/1 A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2000 4(f) F2005B02437 - RCTI 2000/3 (as amended) - Centenary of Federation licensees A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 3) 2000 . 5(f) F2005B03122 - RCTI 2000/5 - Franchisees Agreements A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2000 . 5(f) F2005B02426 - RCTI 2000/9 - Direct selling A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 9) 2000 . 5(f) F2005B02425 - RCTI 2000/10 - Securities and derivatives A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 10) 2000 . 5(f) F2005B02424 - RCTI 2000/12 - Loyalty and customer reward programs A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 12) 2000 . 5(f) F2005B02419 - RCTI 2000/13 (as amended)- Retail: selling agents New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 13) 2000 5(f) F2005B02415 - RCTI 2000/14 (as amended) - Retail: merchandisers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 14) 2000 5(f) F2006B00662 - RCTI 2000/15 (as amended) - Caravan parks A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 15) 2000 5(f) F2005B02409 - RCTI 2000/16 (as amended) - Prize winning events A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 16) 2000 5(f) F2005B02408 - RCTI 2000/17 (as amended) - Recycling: precious metals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 17) 2000 5(f) F2006B00083 - RCTI 2000/20 (as amended) - Licensing A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 20) 2000 5(f) F2005B02399 - RCTI 2000/21 -Telephone information service provider A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 21) 2000 . 5(f) F2006B00343 - RCTI 2000/22 ( as amended) - Labour services A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 22) 2000 5(f) F2006B00209 - RCTI 2000/23 (as amended) - Referral services A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 23) 2000 5(f) F2005B02068 - RCTI 2000/24 (as amended) - Access to premises (including coin operated machines) A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 24) 2000 5(f) F2005B02752 - RCTI 2000/28 - Worker's compensation insurance premiums: Joint Coal Board of New south Wales A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 28) 2000 . 5(f) F2006B11594 - RCTI 2000/30 - Insurance: reinsurance and retrocession A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 30) 2000 . 5(f)) F2005B02754 - RCTI 2000/31 - Authors and publishers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 31) 2000 . 5(f) F2006B11606 - RCTI 2000/32 - Commission agents and publishers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 32) 2000 . 5(f) F2005B02756 - RCTI 2000/34 - Friendly societies A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 34) 2000 . 5(f) F2005B02757 - RCTI 2000/36 (as amended) - Mineral extraction A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 36) 2000 5(f) F2005B02758 - RCTI 2000/37 (as amended)- Renting A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 37) 2000 5(f) F2005B02772 - RCTI 2000/40 - Vending machine operator A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 40) 2000 . 5(f) F2005B02801 - RCTI 2000/48 - Determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 48) 2000 . 5(f) F2006B11590 - RCTI 2000/50 - Education A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 50) 2000 . 5(f) F2006B11603 - RCTI 2001/1 - Recipient created tax invoices A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2001 5(f) F2005B02811 - RCTI 2001/3 (as amended) - Fuel wholesalers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 3) 2001 5(f) F2005B02814 - RCTI 2001/4 - Superannuation schemes A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 4) 2001 5(f) F2006B11588 - RCTI 2001/5 (as amended) - Transportation of photographic/imaging equipment A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2001 5(f) F2005B02818 - RCTI 2001/6 - Certain legal services A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 6) 2001 5(f) F2006B11607 - RCTI 2001/7 - Royalties for copyrighted material A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 7) 2001 5(f) F2006B00095 - RCTI 2003/1 - Refrigerant processors A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2003 5(f) F2005B02830 - RCTI 2003/3 (as amended)- Electronic Pharmacy Data A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 3) 2003 5(f) (c) The instruments in Table 2, below, make reference to a recipient indemnifying the supplier for GST and penalty: In relation to the instruments in Table 2, subparagraph 5(f) or 6(f) of the instruments, as indicated in the second column of the table, referring to requirements that must be met in respect of written agreements, is replaced with the following: The recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Table 2: RCTI determinations that do refer an indemnity RCTI determinations that do refer to an indemnity Para. F2006B11599 - RCTI 2000/1 - Horse racing clubs A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1A) 2000 5(f) F2006B11586 - RCTI 2000/2 (as amended) - Road transport A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 2) 2000 . 5(f) F2006B00728 - RCTI 2000/4 (as amended) - Recycling: general A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 4) 2000 . 5(f) F2006B01574 - RCTI 2000/6 - Research grants A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 6) 2000 . 5(f) F2007B00005 - RCTI 2000/7 - Greyhound racing A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 7) 2000 5(f) F2005B02427 - RCTI 2000/8 (as amended) - Horse breeders' incentive scheme operators A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.8) 2000 5(f) F2006B11592 - RCTI 2000/25 - Food and grocery manufacturers and retailers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 25) 2000 . 5(f) F2005B02067 - RCTI 2000/26 - Tourism: land product supplier A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 26) 2000 . 5(f) F2005B02751 - RCTI 2000/27 (as amended) - Construction A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 27) 2000 5(f) F2005B02753 - RCTI 2000/29 (as amended) - Scrap metal dealers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 29) 2000 5(f) F2005B02755 - RCTI 2000/33 - Financial planning services A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 33) 2000 . 5(f) F2005B02790 - RCTI 2000/42 (as amended) - Fishing operations A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 42) 2000 5(f) F2005B02791 - RCTI 2000/43 (as amended) - Primary production labour services A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 43) 2000 5(f) F2005B02799 - RCTI 2000/44 - General insurance agents A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 44) 2000 . 5(f) F2006B00362 - RCTI 2000/46 (as amended) - Vehicle dealers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 46) 2000 5(f) F2007B00006 - RCTI 2000/49 - Financial supply by defined commission or fee based service A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 49) 2000 . 5(f) F2006B11581 - RCTI 2000/63 (as amended) - Quarry Operators A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 63) 2000 . 5(f) F2005B02802 - RCTI 2000/64 - General insurance sub-agents A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 64) 2000 . 5(f) F2005L01636 - RCTI 2005/1 - Reconditioned motor vehicle parts A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2005 5(f) F2006L03480 - RCTI 2006/1 - Demand side response A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2006 6(f) F2008L02399 = RCTI 2008/1 - Agricultural producers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2008 6(f) (d) The correct citations for the following instruments are reflected in the Tables, above. (i) Technical correction - in clause 1 of the instrument numbered F2006B11607 on the Federal Register of Legislative Instruments, omit the following: This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2001 . and replace with This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 7) 2001 . (ii) Technical correction - in clause 1 of the instrument numbered F2006B11599 on the Federal Register of Legislative Instruments, omit the following: This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2000 . and replace with This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1A) 2000 . (iii) Technical correction - in clause 1 of the instrument numbered F2007B00005 on the Federal Register of Legislative Instruments, omit the following: This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 2) 2000 . and replace with This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 7) 2000 . (iv) Technical correction - in clause 1 of the instrument numbered F2008L02399 on the Federal Register of Legislative Instruments, omit the following: This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 3) 2008 . and replace with This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2008 . • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or (i) Technical correction - in clause 1 of the instrument numbered F2006B11607 on the Federal Register of Legislative Instruments, omit the following: This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2001 . and replace with This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 7) 2001 . (ii) Technical correction - in clause 1 of the instrument numbered F2006B11599 on the Federal Register of Legislative Instruments, omit the following: This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2000 . and replace with This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1A) 2000 . (iii) Technical correction - in clause 1 of the instrument numbered F2007B00005 on the Federal Register of Legislative Instruments, omit the following: This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 2) 2000 . and replace with This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 7) 2000 . (iv) Technical correction - in clause 1 of the instrument numbered F2008L02399 on the Federal Register of Legislative Instruments, omit the following: This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 3) 2008 . and replace with This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2008 . (2) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner, except to the extent subclause 4(1) varies a determination listed in the tables above.", "Related_Explanatory_Statements": "RCTI 2009/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20091/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2008/1 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2008 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2008", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2008L02399", "Registration_Date": "10 July 2008", "Body": "2. (1) This determination commences on 26 September 2008.: (2) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Who is covered by this determination? 4. This determination applies to an entity that acquires promotional services, related to agricultural products they produce, as a taxable supply from a registered entity. Classes of tax invoices that may be issued by the recipient of a taxable supply 5. An agricultural producer, who is a recipient of a taxable supply of promotional services from a registered entity, may issue a tax invoice that belongs to a class of tax invoices for a taxable supply of promotional services, where the following circumstances exist: a) the recipient of the promotional services is registered for GST; b) the recipient supplies the agricultural product that is subject to the promotional services; c) the recipient establishes the cost of the promotional services acquired from the promotional services supplier, based on the quantity of product it sells; and d) the recipient satisfies the requirements set out in Clause 6. a) the recipient of the promotional services is registered for GST; b) the recipient supplies the agricultural product that is subject to the promotional services; c) the recipient establishes the cost of the promotional services acquired from the promotional services supplier, based on the quantity of product it sells; and d) the recipient satisfies the requirements set out in Clause 6. Requirements that must be satisfied by the recipient of a taxable supply of promotional services 6. A recipient of a taxable supply of promotional services must satisfy the following requirements: a) the recipient must be registered for GST when the invoice is issued; b) the recipient must set out in the tax invoice the Australian Business Number of the supplier; c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making or determining the value of a taxable supply and must retain the original or the copy; d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. a) the recipient must be registered for GST when the invoice is issued; b) the recipient must set out in the tax invoice the Australian Business Number of the supplier; c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making or determining the value of a taxable supply and must retain the original or the copy; d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 7. (1) The following expressions are defined for the purposes of this determination: recipient means an entity that acquires promotional services from an industry association or similar body. promotional services means the promotion of agricultural products. supplier means an industry association or similar body of which the recipient is a member or otherwise associated with. recipient means an entity that acquires promotional services from an industry association or similar body. promotional services means the promotion of agricultural products. supplier means an industry association or similar body of which the recipient is a member or otherwise associated with. (2) Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2008 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 1 am. ( RCTI 2009/1 ) Clause 6 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "RCTI 2008/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20081/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2007/1", "Title": "Recipient Created Tax Invoice - GST Terminologies Amending Instrument 2007 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2007", "Date_of_Issue": "17 May 2007", "Signatory": "Signed by Grant Murphy A/g Assistant Commissioner Office of the Chief Tax Counsel Delegate of the Commissioner", "Registration_Number": "F2007L01466", "Registration_Date": "22 May 2007", "Body": "1. Name of Determination: This determination is the Recipient Created Tax Invoice - GST Terminologies Amending Instrument 2007 . | 2. Commencement: This determination commences: a) if it is registered before Schedules 1 to 8 to the Taxation Laws Amendment (Small Business) Act 2007 commences - on the commencement of that Act; or b) if it is registered after that Act commences - on the day after it is registered. a) if it is registered before Schedules 1 to 8 to the Taxation Laws Amendment (Small Business) Act 2007 commences - on the commencement of that Act; or b) if it is registered after that Act commences - on the day after it is registered. | 3. Application: This determination only applies to the determinations listed in the table below, and does so only with effect from the commencement of this determination: Recipient Created Tax Invoice determinations to be amended by this determination F2006B11599 - RCTI 2000/1 - Horse racing clubs A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2000 F2006B11586 - RCTI 2000/2 - Road transport A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 2) 2000 . F2005B02437 - RCTI 2000/3 - Centenary of Federation licensees A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 3) 2000 . F2006B00728 - RCTI 2000/4 - Recycling: general A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 4) 2000 . F2007B00005 - RCTI 2000/7 - Greyhound racing A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 2) 2000 F2005B02427 - RCTI 2000/8 - Horse breeders' incentive scheme operators A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.8) 2000 F2005B02419 - RCTI 2000/13 - Retail: selling agents New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 13) 2000 F2005B02415 - RCTI 2000/14 - Retail: merchandisers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 14) 2000 F2006B00662 - RCTI 2000/15 - Caravan parks A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 15) 2000 F2005B02409 - RCTI 2000/16 - Prize winning events A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 16) 2000 F2005B02408 - RCTI 2000/17 - Recycling: precious metals A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 17) 2000 F2006B00083 - RCTI 2000/20 - Licensing A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 20) 2000 F2006B00343 - RCTI 2000/22 - Labour services A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 22) 2000 F2006B00209 - RCTI 2000/23 - Referral services A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 23) 2000 F2005B02068 - RCTI 2000/24 - Access to premises (including coin operated machines) A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 24) 2000 F2005B02751 - RCTI 2000/27 - Construction A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 27) 2000 F2005B02753 - RCTI 2000/29 - Scrap metal dealers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 29) 2000 F2005B02757 - RCTI 2000/36 - Mineral extraction A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 36) 2000 F2005B02758 - RCTI 2000/37 - Renting A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 37) 2000 F2005B02790 - RCTI 2000/42 - Fishing operations A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 42) 2000 F2005B02791 - RCTI 2000/43 - Primary production labour services A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 43) 2000 F2006B00362 - RCTI 2000/46 - Vehicle dealers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 46) 2000 F2006B11581 - RCTI 2000/63 - Quarry Operators A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 63) 2000 F2005B02811 - RCTI 2001/3 - Fuel wholesalers A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 3) 2001 F2006B11588 - RCTI 2001/5 - Transportation of photographic/imaging equipment A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2001 F2005B02830 - RCTI 2003/3 - Electronic Pharmacy Data A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 3) 2003 | 4. What this Determination does: (1) By this determination: (a) wherever the term 'current annual turnover' occurs in the determinations listed in the table above, the term is replaced with the term 'current GST turnover'; and (b) wherever the term 'projected annual turnover' occurs in the determinations listed in the table above, the term is replaced with the term 'projected GST turnover'. (a) wherever the term 'current annual turnover' occurs in the determinations listed in the table above, the term is replaced with the term 'current GST turnover'; and (b) wherever the term 'projected annual turnover' occurs in the determinations listed in the table above, the term is replaced with the term 'projected GST turnover'. (2) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner, except to the extent subclause 4(1) varies a determination listed in the table above.", "Related_Explanatory_Statements": "RCTI 2007/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20071/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2006/1 (As Amended)", "Title": "the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No 1) 2006 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2006", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2006L03480", "Registration_Date": "23 October 2006", "Body": "Citation (see Note 1) | 1. This determination may be cited as the Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No 1) 2006 . | Commencement (see Note 1) | 2. (1) This determination commences on 1 December 2006. (2) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. | (1) This determination commences on 1 December 2006. (2) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. | Application | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. | Who is covered by this Determination | 4. This determination applies to an entity, which acquires Demand Side Response (DSR) as a taxable supply from a registered entity. | Classes of tax invoices that may be issued by the recipient of a taxable supply | 5. An aggregator of DSR, who is a recipient of a taxable supply of DSR from a registered entity, may issue a tax invoice that belongs to a class of tax invoices for a taxable supply of DSR, where the following circumstances exist: a) the recipient of DSR is registered for GST; b) the recipient supplies aggregated DSR to electricity retailers, network service providers and other users of aggregated DSR; c) the recipient establishes the value of the DSR acquired from the DSR supplier; and d) the recipient satisfies the requirements set out in Clause 6. | a) the recipient of DSR is registered for GST; b) the recipient supplies aggregated DSR to electricity retailers, network service providers and other users of aggregated DSR; c) the recipient establishes the value of the DSR acquired from the DSR supplier; and d) the recipient satisfies the requirements set out in Clause 6. | Requirements that must be satisfied by the recipient of a taxable supply of DSR | 6. A recipient of a taxable supply of DSR must satisfy the following requirements a) the recipient must be registered for GST when the invoice is issued; b) the recipient must set out in the tax invoice the Australian Business Number of the supplier; c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making or determining the value of a taxable supply and must retain the original or the copy; d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | a) the recipient must be registered for GST when the invoice is issued; b) the recipient must set out in the tax invoice the Australian Business Number of the supplier; c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making or determining the value of a taxable supply and must retain the original or the copy; d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | Definitions | 7. (1) The following expressions are defined for the purposes of this determination: recipient means an entity that acquires DSR from registered electricity consumers, aggregates it and sells it to electricity retailers, network service providers and other users of DSR. Demand Side Response (DSR ) means the measures taken by electricity consumers to reduce their demand from the electricity network at peak times. supplier means an electricity consumer, who enters into a written agreement with a DSR aggregating entity to supply DSR as and when requested by the aggregating entity. (2) Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2006 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 6 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted | (1) The following expressions are defined for the purposes of this determination: recipient means an entity that acquires DSR from registered electricity consumers, aggregates it and sells it to electricity retailers, network service providers and other users of DSR. Demand Side Response (DSR ) means the measures taken by electricity consumers to reduce their demand from the electricity network at peak times. supplier means an electricity consumer, who enters into a written agreement with a DSR aggregating entity to supply DSR as and when requested by the aggregating entity. (2) Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 .", "Related_Explanatory_Statements": "RCTI 2006/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20061/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2005/1 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination RCTI 2005/1", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2005", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2005L01636", "Registration_Date": "24 June 2005", "Body": "Citation (see Note 1) | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination RCTI 2005/1. | Commencement (see Note 1) | 2. (a) This determination commences on 1 July 2005. (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. | (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. | Application of determination | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. | Classes of Tax Invoices that may be issued by the recipient of a taxable supply | 4. A seller of reconditioned motor vehicle parts who is a recipient of a taxable supply by way of the return of a worn part, may issue a tax invoice that belongs to a class of tax invoices for a taxable supply of a worn part where the following circumstances exist: (a) the recipient of the worn part is registered for GST; (b) the recipient sells a reconditioned part to a customer; (c) the recipient of the worn part issues an invoice for the sale of the reconditioned part to a customer that separately itemises a deposit (generally referred to as a 'core deposit') for the supply of the worn part; (d) the customer later supplies a worn part to the recipient who pays the 'core deposit' to the customer; (e) if the customer does not supply the worn part, the 'core deposit' is retained by the supplier of the reconditioned part; (f) the recipient establishes the value of worn parts; and (g) the recipient satisfies the requirements set out in Clause 5. | (a) the recipient of the worn part is registered for GST; (b) the recipient sells a reconditioned part to a customer; (c) the recipient of the worn part issues an invoice for the sale of the reconditioned part to a customer that separately itemises a deposit (generally referred to as a 'core deposit') for the supply of the worn part; (d) the customer later supplies a worn part to the recipient who pays the 'core deposit' to the customer; (e) if the customer does not supply the worn part, the 'core deposit' is retained by the supplier of the reconditioned part; (f) the recipient establishes the value of worn parts; and (g) the recipient satisfies the requirements set out in Clause 5. | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the Australian Business Number of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the Australian Business Number of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | Definitions | 6. The following expressions are defined for the purposes of this determination: recipient means an entity that sells reconditioned motor vehicle parts and pays a \"core deposit\" as consideration for the supply of a worn part; worn part means a used or second-hand motor vehicle part that is returned for reconditioning . | recipient means an entity that sells reconditioned motor vehicle parts and pays a \"core deposit\" as consideration for the supply of a worn part; worn part means a used or second-hand motor vehicle part that is returned for reconditioning . | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999. Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2005 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "RCTI 2005/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20051/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2003/2", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 2) 2003", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2003", "Date_of_Issue": "28 April 2003", "Signatory": "Tracey Nicholson Assistant Commissioner Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "", "Registration_Date": "", "Body": "Citation | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 2) 2003. | Commencement | 2. (a) This determination commences on 28 April 2003. (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. | (a) This determination commences on 28 April 2003. (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. | Application of determination | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. | Classes of Tax Invoices that may be issued by the recipient of a taxable supply | 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of electronic data obtained from pharmacists may be issued by an entity that is the recipient of that taxable supply where the recipient: (a) verifies and validates the retrieved data before accepting the data as suitable for collection; (b) establishes the quantum of data retrieved; (c) establishes the value of the taxable supply; and (d) satisfies the requirements set out in Clause 5. | (a) verifies and validates the retrieved data before accepting the data as suitable for collection; (b) establishes the quantum of data retrieved; (c) establishes the value of the taxable supply; and (d) satisfies the requirements set out in Clause 5. | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must issue the tax invoice pursuant to a written agreement that the recipient has with the supplier which specifies the supplies to which it relates and contains the following terms: (i) the recipient may issue tax invoices in respect of the specified supplies; (ii) the supplier will not issue tax invoices in respect of those supplies; (iii) the supplier acknowledges that it is registered when it enters the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current annual turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must issue the tax invoice pursuant to a written agreement that the recipient has with the supplier which specifies the supplies to which it relates and contains the following terms: (i) the recipient may issue tax invoices in respect of the specified supplies; (ii) the supplier will not issue tax invoices in respect of those supplies; (iii) the supplier acknowledges that it is registered when it enters the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current annual turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | (i) the recipient may issue tax invoices in respect of the specified supplies; (ii) the supplier will not issue tax invoices in respect of those supplies; (iii) the supplier acknowledges that it is registered when it enters the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered; | Definitions | 6. Expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20032/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2003/2W", "Title": "", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2003", "Date_of_Issue": "10 December 2003", "Signatory": "Eileen Clancy Assistant Commissioner Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "", "Registration_Date": "", "Body": "", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20032W/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2003/1 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.1) 2003", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2003", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2006B00095", "Registration_Date": "13 January 2006", "Body": "2. (a) This determination commences on 1st December 2002.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A refrigerant processor who is the recipient of a taxable supply, may issue a tax invoice that belongs to a class of tax invoices for a taxable supply of recovered refrigerants where the refrigerant processor: (i) establishes the value of those goods after the supply is made using a qualitative or quantitative process; and (ii) satisfies the requirements set out in Clause 5. (i) establishes the value of those goods after the supply is made using a qualitative or quantitative process; and (ii) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; Definitions 6. The following expressions are defined for the purposes of this determination: refrigerant processor means an entity that principally acquires recovered refrigerants for the purposes of recycling or safe destruction; refrigerants means chlorofluorocarbons, hydrochlorofluorocarbons, hydrofluorocarbons and other ozone depleting substances and synthetic greenhouse gas refrigerants. refrigerant processor means an entity that principally acquires recovered refrigerants for the purposes of recycling or safe destruction; refrigerants means chlorofluorocarbons, hydrochlorofluorocarbons, hydrofluorocarbons and other ozone depleting substances and synthetic greenhouse gas refrigerants. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999. Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2003 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20031/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2003/3 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 3) 2003", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2003", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00549", "Registration_Date": "27 July 2007", "Body": "2. (a) This determination commences on 10 December 2003.: (b) This determination does not revoke or vary any previous determination made by the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of tax invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of data obtained from pharmacists and medical centres may be issued by an entity that is the recipient of that taxable supply where the recipient: (a) verifies and validates the retrieved data before accepting the data as suitable for collection; (b) establishes the quantum of data retrieved; (c) establishes the value of the taxable supply based upon that quantum; and (d) satisfies the requirements set out in Clause 5. (a) verifies and validates the retrieved data before accepting the data as suitable for collection; (b) establishes the quantum of data retrieved; (c) establishes the value of the taxable supply based upon that quantum; and (d) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. Expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999. Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 3) 2003 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20033/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2001/2", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 2 ) 2001", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2001", "Date_of_Issue": "1 June 2001", "Signatory": "Bruce Quigley Senior Assistant Deputy Commissioner of Taxation Goods and Services Tax Program", "Registration_Number": "", "Registration_Date": "", "Body": "Citation | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 2 ) 2001. | Commencement | 2.(a) This determination commences on the date of the A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Application of the determination | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. | Classes of Tax Invoices that may be issued by the recipient of a taxable supply | 4. A product supplier, who is the recipient of a taxable supply from a fuel wholesaler, may issue a tax invoice that belongs to a class of tax invoices, for a taxable supply, being a right of access to the operators of the fuel wholesaler's franchisee network, where the recipient: i. establishes the value of the supply rather than the supplier; ii. satisfies the requirements set out in Clause 5. | i. establishes the value of the supply rather than the supplier; ii. satisfies the requirements set out in Clause 5. | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must issue the tax invoice pursuant to a written agreement that the recipient has with the supplier, which specifies the supplies to which it relates and contains the following terms: 1) the recipient may issue tax invoices in respect of the specified supplies; 2) the supplier will not issue tax invoices in respect of those supplies; 3) the supplier acknowledges that it is registered when it enters the agreement and that it will notify the recipient if it ceases to be registered; 4) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered; 5) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any supply for which it issues a recipient created tax invoice. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current annual turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed, after the first occasion that a recipient created tax invoice is issued by that recipient. | (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must issue the tax invoice pursuant to a written agreement that the recipient has with the supplier, which specifies the supplies to which it relates and contains the following terms: 1) the recipient may issue tax invoices in respect of the specified supplies; 2) the supplier will not issue tax invoices in respect of those supplies; 3) the supplier acknowledges that it is registered when it enters the agreement and that it will notify the recipient if it ceases to be registered; 4) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered; 5) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any supply for which it issues a recipient created tax invoice. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current annual turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed, after the first occasion that a recipient created tax invoice is issued by that recipient. | 1) the recipient may issue tax invoices in respect of the specified supplies; 2) the supplier will not issue tax invoices in respect of those supplies; 3) the supplier acknowledges that it is registered when it enters the agreement and that it will notify the recipient if it ceases to be registered; 4) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered; 5) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any supply for which it issues a recipient created tax invoice. | Definitions | 6. The following expressions are defined for the purposes of this determination: A product supplier means a business that supplies non fuel goods and services to the franchisees of a fuel wholesaler. A franchisee means a franchised retail outlet that purchases fuel and related products from a nominated fuel wholesaler and also sells non fuel goods and services purchased from product suppliers. A fuel wholesaler means a business that supplies fuel and related products to its franchisee network at wholesale prices. | A product supplier means a business that supplies non fuel goods and services to the franchisees of a fuel wholesaler. | A franchisee means a franchised retail outlet that purchases fuel and related products from a nominated fuel wholesaler and also sells non fuel goods and services purchased from product suppliers. | A fuel wholesaler means a business that supplies fuel and related products to its franchisee network at wholesale prices. | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20012/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2001/2W", "Title": "", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2001", "Date_of_Issue": "11 July 2001", "Signatory": "Bruce Quigley Senior Assistant Deputy Commissioner of Taxation Goods and Services Tax Program", "Registration_Number": "", "Registration_Date": "", "Body": "", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20012W/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2001/1 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 1) 2001", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2001", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2006B11603", "Registration_Date": "20 November 2006", "Body": "2.(a) This determination commences on 23 February 2001.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of Determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Class of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of a securities agency or referral service may be issued by a recipient of that taxable supply, where the recipient: (a) is an entity that is a current Originating Member of the Australian Direct Property Investment Association Inc (\"ADPIA\"), an entity managed or administered by a current Originating Member of ADPIA or an entity that makes substantially similar supplies to those made by a current Originating Member of ADPIA; and (b) satisfies the requirements set out in Clause 5. (a) is an entity that is a current Originating Member of the Australian Direct Property Investment Association Inc (\"ADPIA\"), an entity managed or administered by a current Originating Member of ADPIA or an entity that makes substantially similar supplies to those made by a current Originating Member of ADPIA; and (b) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (a) the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purposes of this determination: securities agency or referral service means the referral of investors to, or facilitation of investments in: funds, syndicates and other investments managed or administered by entities described in clause 4(a). Originating Member means a class of ADPIA members described in clause 4.(1)(a) of the Rules of Australian Direct Property Investment Association as follows: \"Originators have voting rights and include persons involved in DPI product offerings, promoters and other equity providers and in all cases, persons who would satisfy the definition of \"responsible entity\" or \"management company\" under the Corporations Law.\" securities agency or referral service means the referral of investors to, or facilitation of investments in: funds, syndicates and other investments managed or administered by entities described in clause 4(a). Originating Member means a class of ADPIA members described in clause 4.(1)(a) of the Rules of Australian Direct Property Investment Association as follows: \"Originators have voting rights and include persons involved in DPI product offerings, promoters and other equity providers and in all cases, persons who would satisfy the definition of \"responsible entity\" or \"management company\" under the Corporations Law.\" 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2001 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20011/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2001/3 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 3) 2001", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2001", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00547", "Registration_Date": "27 July 2007", "Body": "Citation (see Note 1) | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 3) 2001. | Commencement (see Note 1) | 2.(a) This determination commences on the date of the A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Application of the determination | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient | Classes of Tax Invoices that may be issued by the recipient of a taxable supply | 4. A product supplier who is the recipient of a taxable supply from a fuel wholesaler may issue a tax invoice that belongs to a class of tax invoices, for a taxable supply being a right of access to the operators of the fuel wholesaler's franchisee network, where the recipient: i. establishes the value of the supply rather than the supplier; and ii. satisfies the requirements set out in Clause 5. | i. establishes the value of the supply rather than the supplier; and ii. satisfies the requirements set out in Clause 5. | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed, after the first occasion that a recipient created tax invoice is issued by that recipient. | (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed, after the first occasion that a recipient created tax invoice is issued by that recipient. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; | Definitions | 6. The following expressions are defined for the purposes of this determination: A product supplier means a business that supplies non fuel goods and services to the franchisees of a fuel wholesaler. A franchisee means a franchised retail outlet that purchases fuel and related products from a nominated fuel wholesaler and also sells non fuel goods and services purchased from product suppliers. A fuel wholesaler means a business that supplies fuel and related products to its franchisee network at wholesale prices. | A product supplier means a business that supplies non fuel goods and services to the franchisees of a fuel wholesaler. | A franchisee means a franchised retail outlet that purchases fuel and related products from a nominated fuel wholesaler and also sells non fuel goods and services purchased from product suppliers. | A fuel wholesaler means a business that supplies fuel and related products to its franchisee network at wholesale prices. | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999. Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 3) 2001 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20013/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2001/4 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 4) 2001", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2001", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2005B02814", "Registration_Date": "9 December 2005", "Body": "2. This determination commences on 29 August 2001.: Application of Determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Class of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of a defined commission and/or fee based service may be issued by a recipient that is an administrator of a superannuation scheme, where the recipient: (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 5. (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (a) the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; Definitions 6. The following expressions are defined for the purposes of this determination: administrator means an entity who directs or manages the affairs of a superannuation scheme defined commission and/or fee based service means a service supplied by an entity for which a commission or fee is payable and includes, but is not restricted to services such as: • preparation, reconciliation and submission of contribution data and exception reports; • preparation, processing and submission of member leaving service advice; or • preparation, processing and submission of new member application records; superannuation scheme means a regulated superannuation fund, an approved deposit fund, a pooled superannuation trust or a public sector superannuation scheme within the meaning of the Superannuation Industry (Supervision) Act 1993. administrator means an entity who directs or manages the affairs of a superannuation scheme defined commission and/or fee based service means a service supplied by an entity for which a commission or fee is payable and includes, but is not restricted to services such as: • preparation, reconciliation and submission of contribution data and exception reports; • preparation, processing and submission of member leaving service advice; or • preparation, processing and submission of new member application records; • preparation, reconciliation and submission of contribution data and exception reports; • preparation, processing and submission of member leaving service advice; or • preparation, processing and submission of new member application records; superannuation scheme means a regulated superannuation fund, an approved deposit fund, a pooled superannuation trust or a public sector superannuation scheme within the meaning of the Superannuation Industry (Supervision) Act 1993. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 4) 2001 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20014/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2001/5 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2001", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2001", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00548", "Registration_Date": "27 July 2007", "Body": "2. (a) This determination commences on 20 September 2001.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of transportation of photographic and imaging equipment or related supplies may be issued by an entity that is the recipient of that taxable supply where the recipient: (a) is a wholesaler of the equipment and related supplies; (b) establishes the value of the taxable supply; and (c) satisfies the requirements set out in Clause 5. (a) is a wholesaler of the equipment and related supplies; (b) establishes the value of the taxable supply; and (c) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. Expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2001 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20015/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2001/6 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 6) 2001", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2001", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2005B02818", "Registration_Date": "9 December 2005", "Body": "2. (a) This determination commences on 1st August 2001.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 3. A tax invoice that belongs to a class of tax invoices for a taxable supply which consists of entering into a covered services obligation may be issued by an entity that is the recipient of that taxable supply where the recipient: (i) establishes the value of those services after the supply is made; and (ii) satisfies the requirements set out in Clause 5. (i) establishes the value of those services after the supply is made; and (ii) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purposes of this determination: • covered services means the provision of specified legal services by suitably qualified legal practitioners; • covered services obligation means entering into an obligation to provide covered services to members of the recipient of that obligation; • members of the recipient means individuals who have entered into an agreement with the recipient of the obligation that entitles the individual to receive future covered services; • specified legal services means the legal services as listed in the written agreement entered into between the supplier and the recipient. • covered services means the provision of specified legal services by suitably qualified legal practitioners; • covered services obligation means entering into an obligation to provide covered services to members of the recipient of that obligation; • members of the recipient means individuals who have entered into an agreement with the recipient of the obligation that entitles the individual to receive future covered services; • specified legal services means the legal services as listed in the written agreement entered into between the supplier and the recipient. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 6) 2001 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20016/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2001/7 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 7) 2001", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2001", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "", "Registration_Date": "", "Body": "2. (a) This determination commences on 1st January 2001.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of the right to use copyrighted material may be issued by a recipient of that supply where the recipient: (i) establishes the value of that supply as a royalty based on the value of that use; (ii) satisfies the requirements set out in Clause 5. (i) establishes the value of that supply as a royalty based on the value of that use; (ii) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions | 6. The following expressions are defined for the purposes of this determination:: copyrighted material means a play, a sound recording, a video recording, computer software, photographs (or similar item), a trademark or written work in which copyright can be held; sign means the following or any combination of the following: any letter, word, name, signature, numeral, device, brand, heading, label, ticket, aspect of packaging, shape, colour, sound or scent; trademark means a sign used, or intended to be used, to distinguish goods and services supplied by one entity, from goods and services supplied by any other entity; use also includes the copying, broadcasting or publicly performing the copyrighted material. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999. Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 7) 2001 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20017/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/1 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2006B11580", "Registration_Date": "15 November 2006", "Body": "Citation (see Note 1) | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2000. | Commencement (see Note 1) | 2. This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | Classes of Tax Invoices that may be issued by the recipient of a taxable supply | 3. A recipient of a taxable supply may issue a tax invoice that belongs to a class of tax invoices specified in each of the following paragraphs: (a) a tax invoice for a taxable supply of agricultural products where the recipient: (i) determines the value of those products after the supply is made using a qualitative or quantitative process; and (ii) satisfies the requirements set out in Clause 4; (b) a tax invoice for a taxable supply made to an entity that: (i) is a government related entity; and (ii) satisfies the requirements set out in Clause 4; (c) a tax invoice for a taxable supply where: (i) in respect of the recipient, either: (A) a determination under section 27-15 of the Act is in effect; or (B) a determination under section 27-15 of the Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) did not apply; and (ii) the recipient satisfies the requirements set out in Clause 4; (d) a tax invoice for a taxable supply where: (i) the recipient either: (A) satisfies or could satisfy the membership requirements of a GST group set out in section 48-10 of the Act; (B) is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) to be the joint venture operator of the joint venture; or (C) is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c); (ii) in respect of the recipient or any other relevant entity, either: (A) a determination under section 27-15 of the Act is in effect; or (B) a determination under section 27-15 of the Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) did not apply; and (i) the recipient satisfies the requirements set out in Clause 4. | (a) a tax invoice for a taxable supply of agricultural products where the recipient: (i) determines the value of those products after the supply is made using a qualitative or quantitative process; and (ii) satisfies the requirements set out in Clause 4; (b) a tax invoice for a taxable supply made to an entity that: (i) is a government related entity; and (ii) satisfies the requirements set out in Clause 4; (c) a tax invoice for a taxable supply where: (i) in respect of the recipient, either: (A) a determination under section 27-15 of the Act is in effect; or (B) a determination under section 27-15 of the Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) did not apply; and (ii) the recipient satisfies the requirements set out in Clause 4; (d) a tax invoice for a taxable supply where: (i) the recipient either: (A) satisfies or could satisfy the membership requirements of a GST group set out in section 48-10 of the Act; (B) is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) to be the joint venture operator of the joint venture; or (C) is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c); (ii) in respect of the recipient or any other relevant entity, either: (A) a determination under section 27-15 of the Act is in effect; or (B) a determination under section 27-15 of the Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) did not apply; and (i) the recipient satisfies the requirements set out in Clause 4. | (i) determines the value of those products after the supply is made using a qualitative or quantitative process; and (ii) satisfies the requirements set out in Clause 4; | (i) is a government related entity; and (ii) satisfies the requirements set out in Clause 4; | (i) in respect of the recipient, either: (A) a determination under section 27-15 of the Act is in effect; or (B) a determination under section 27-15 of the Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) did not apply; and (ii) the recipient satisfies the requirements set out in Clause 4; | (A) a determination under section 27-15 of the Act is in effect; or (B) a determination under section 27-15 of the Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) did not apply; and | (i) the recipient either: (A) satisfies or could satisfy the membership requirements of a GST group set out in section 48-10 of the Act; (B) is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) to be the joint venture operator of the joint venture; or (C) is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c); (ii) in respect of the recipient or any other relevant entity, either: (A) a determination under section 27-15 of the Act is in effect; or (B) a determination under section 27-15 of the Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) did not apply; and (i) the recipient satisfies the requirements set out in Clause 4. | (A) satisfies or could satisfy the membership requirements of a GST group set out in section 48-10 of the Act; (B) is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) to be the joint venture operator of the joint venture; or (C) is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c); | (A) a determination under section 27-15 of the Act is in effect; or (B) a determination under section 27-15 of the Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) did not apply; and (i) the recipient satisfies the requirements set out in Clause 4. | (i) the recipient satisfies the requirements set out in Clause 4. | Requirements that must be satisfied by a recipient of a taxable supply | 4. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | (a) the recipient must be registered for GST; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; | Definitions | 5. The following expressions are defined for the purposes of this determination: agricultural products means products derived from viticulture, horticulture, pasturage, apiculture, poultry farming and dairy farming or other operations connected with the cultivation of the soil, the gathering in of crops and the rearing of livestock; relevant entity means an entity that: (a) satisfies or could satisfy the membership requirements of the same GST group as a recipient; (b) is a participant in the same GST joint venture as a recipient; or (c) is or could be a member of a GST group of which an entity referred to in paragraph (b) is also or could also be a member. | agricultural products means products derived from viticulture, horticulture, pasturage, apiculture, poultry farming and dairy farming or other operations connected with the cultivation of the soil, the gathering in of crops and the rearing of livestock; | relevant entity means an entity that: (a) satisfies or could satisfy the membership requirements of the same GST group as a recipient; (b) is a participant in the same GST joint venture as a recipient; or (c) is or could be a member of a GST group of which an entity referred to in paragraph (b) is also or could also be a member. | (a) satisfies or could satisfy the membership requirements of the same GST group as a recipient; (b) is a participant in the same GST joint venture as a recipient; or (c) is or could be a member of a GST group of which an entity referred to in paragraph (b) is also or could also be a member. | 6. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Goods and Services Tax: Recipient Created Tax Invoice Amendment Determination (No.1) 2010 09 November 2010 (see RCTI 2010/1 ) 1 July 2010 Table of Amendments Provision affected How affected Clause 3 am. ( RCTI 2010/1 ) Clause 4 am. ( RCTI 2009/1 ) Clause 5 am. ( RCTI 2010/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/CRCTI20001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/10 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 10) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2005B02425", "Registration_Date": "25 November 2005", "Body": "Citation (see Note 1) | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 10) 2000. | Commencement (see Note 1) | 2.(a) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Application of determination | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. | Classes of Tax Invoices that may be issued by the recipient of a taxable supply | 4. A recipient of a taxable supply of 'commission based services', may issue a tax invoice that belongs to a class of tax invoices where the recipient: (a) is a 'principal broker'; (b) determines the value of the taxable supply after the taxable supply is made; and (b) satisfies the requirements set out in Clause 5. | (a) is a 'principal broker'; (b) determines the value of the taxable supply after the taxable supply is made; and (b) satisfies the requirements set out in Clause 5. | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | (a) the recipient must be registered for GST; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | 6. The following expressions are defined for the purpose of this determination: 'Principal Broker' means a retail broker or an institutional broker in the Securities and Derivatives Industry Association which is a corporation licensed as a dealer under the Corporation Law Act. 'commission based services' means services provided by financial supply facilitators for which commissions are payable. financial supply facilitator has the meaning given by regulation 40-05.07 of A New Tax System (Goods and Services Tax) Regulation 1999. | 'Principal Broker' means a retail broker or an institutional broker in the Securities and Derivatives Industry Association which is a corporation licensed as a dealer under the Corporation Law Act. | 'commission based services' means services provided by financial supply facilitators for which commissions are payable. | financial supply facilitator has the meaning given by regulation 40-05.07 of A New Tax System (Goods and Services Tax) Regulation 1999. | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 10) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200010/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/12 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 12) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2005B02424", "Registration_Date": "20 October 2005", "Body": "2. (a) This determination commences 21st August 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of loyalty program participation may be issued by a retail association or group that is the recipient of that taxable supply where the recipient: (i) establishes the value of that participation after the supply is made; and (ii) satisfies the requirements set out in Clause 5; (i) establishes the value of that participation after the supply is made; and (ii) satisfies the requirements set out in Clause 5; Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; Definitions 6. The following expressions are defined for the purposes of this determination: customer reward programs means loyalty programs that provide incentives to clients which may be redeemed in the form of other special rewards, goods or services. Examples of such incentives include but are not limited to \"Plus Points\" and \"Fly Buys\"; loyalty program participation means the participation in customer reward programs whereby the retailer will accept points as consideration or part consideration for goods or services supplied by the retailer; retail association or group means one or more entities that establish procedures, rules and systems that are adhered to by member entities in relation to customer reward programs in which those member entities participate. customer reward programs means loyalty programs that provide incentives to clients which may be redeemed in the form of other special rewards, goods or services. Examples of such incentives include but are not limited to \"Plus Points\" and \"Fly Buys\"; loyalty program participation means the participation in customer reward programs whereby the retailer will accept points as consideration or part consideration for goods or services supplied by the retailer; retail association or group means one or more entities that establish procedures, rules and systems that are adhered to by member entities in relation to customer reward programs in which those member entities participate. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 12) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200012/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/13 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 13) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00485", "Registration_Date": "18 July 2007", "Body": "2.(a) This determination commences on 21st August 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of selling agent services may be issued by an entity that is the recipient of that supply where the recipient: (i) establishes the value of those services after the supply is made using a calculation process; and (ii) satisfies the requirements set out in Clause 5; (i) establishes the value of those services after the supply is made using a calculation process; and (ii) satisfies the requirements set out in Clause 5; Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purposes of this determination: calculation process means any process used by the seller to calculate the commission or payment to the selling agent; purchase orders means any order or request for goods or services; seller means the entity that will satisfy the purchase order through the supply of goods or services; selling agent means any entity that is authorised by the seller to accept purchase orders on behalf of the seller; selling agent services means the collection and delivery of purchase orders by a selling agent to a seller; calculation process means any process used by the seller to calculate the commission or payment to the selling agent; purchase orders means any order or request for goods or services; seller means the entity that will satisfy the purchase order through the supply of goods or services; selling agent means any entity that is authorised by the seller to accept purchase orders on behalf of the seller; selling agent services means the collection and delivery of purchase orders by a selling agent to a seller; 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 13) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200013/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/14 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 14) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00486", "Registration_Date": "18 July 2007", "Body": "2.(a) This determination commences on 18th August 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of goods may be issued by a merchandiser that is the recipient of a sale or return basis taxable supply where the recipient: (i) establishes the value of that supply after it is made using a quantitative process; and (ii) satisfies the requirements set out in Clause 5. (i) establishes the value of that supply after it is made using a quantitative process; and (ii) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. • (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purposes of this determination: merchandiser means an entity that acquires goods on a sale or return basis. sale or return basis means a supply of goods made to a merchandiser on the basis that if the goods are not sold by that entity they will be returned to the supplier. merchandiser means an entity that acquires goods on a sale or return basis. sale or return basis means a supply of goods made to a merchandiser on the basis that if the goods are not sold by that entity they will be returned to the supplier. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 14) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200014/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/15 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 15) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00487", "Registration_Date": "19 July 2007", "Body": "2.(a) This determination commences 21st August 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of caravan park management services may be issued by a caravan park operator that is the recipient of that taxable supply where the recipient: (i) establishes the value of the supply using a calculation process; (ii) satisfies the requirements set out in Clause 5; (i) establishes the value of the supply using a calculation process; (ii) satisfies the requirements set out in Clause 5; Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purposes of this determination: caravan park management services means managing and conducting the daily operations of a caravan park on behalf of the caravan park operator. This includes taking bookings, receipting tourist fees as well as the overall maintenance of the caravan park; caravan park operator means the entity that owns or otherwise has the overall control of the caravan park. caravan park management services means managing and conducting the daily operations of a caravan park on behalf of the caravan park operator. This includes taking bookings, receipting tourist fees as well as the overall maintenance of the caravan park; caravan park operator means the entity that owns or otherwise has the overall control of the caravan park. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 15) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200015/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/16 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 16) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00488", "Registration_Date": "19 July 2007", "Body": "2.(a) This determination commences on 29th August 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of contesting may be issued by an event or competition holder who is the recipient of that taxable supply where the event or competition holder: (i) establishes the value of the supply; and (ii) satisfies the requirements set out in Clause 5. (i) establishes the value of the supply; and (ii) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; Definition 6. The following expression is defined for the purposes of this determination: contesting means the entry into and the competing against other entrants in an event in order to win a prize; event includes a race, a tournament, an exhibition, or other competition; prize includes one or more of the following: money, trophies or other forms of reward; event or competition holder means an entity or association who is responsible for the administration, organisation and giving of prizes in relation to an event. contesting means the entry into and the competing against other entrants in an event in order to win a prize; event includes a race, a tournament, an exhibition, or other competition; prize includes one or more of the following: money, trophies or other forms of reward; event or competition holder means an entity or association who is responsible for the administration, organisation and giving of prizes in relation to an event. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 16) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200016/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/17 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 17) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00489", "Registration_Date": "19 July 2007", "Body": "2.(a) This determination commences on 22nd August 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of precious metal may be issued by a recycler that is the recipient of that taxable supply where the recycler: (i) establishes the value of those goods after the supply is made using a qualitative or quantitative process; and (ii) satisfies the requirements set out in Clause 5. (i) establishes the value of those goods after the supply is made using a qualitative or quantitative process; and (ii) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purposes of this determination: precious metal means: • goods as defined in the definition of precious metal in the A New Tax System (Goods and Services Tax) Act 1999 ; and • goods to the extent that they consist of gold, silver, platinum, or any other substance which, if it were of the required fineness, would be precious metal. recycler means an entity that principally acquires the precious metal for reworking into useable form. precious metal means: • goods as defined in the definition of precious metal in the A New Tax System (Goods and Services Tax) Act 1999 ; and • goods to the extent that they consist of gold, silver, platinum, or any other substance which, if it were of the required fineness, would be precious metal. • goods as defined in the definition of precious metal in the A New Tax System (Goods and Services Tax) Act 1999 ; and • goods to the extent that they consist of gold, silver, platinum, or any other substance which, if it were of the required fineness, would be precious metal. recycler means an entity that principally acquires the precious metal for reworking into useable form. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 17) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200017/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/1A (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1A) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2006B11599", "Registration_Date": "20 November 2006", "Body": "Citation (see Note 1) | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1A) 2000. | Commencement (see Note 1) | 2.(a) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Application of determination | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient | Classes of Tax Invoices that may be issued by the recipient of a taxable supply | 4. A horse racing club who is the recipient of a taxable supply, may issue a tax invoice that belongs to a class of tax invoices for a taxable supply of jockey riding services where the recipient: (i) establishes the value of the supply rather than the supplier; (ii) satisfies the requirements set out in Clause 5; | (i) establishes the value of the supply rather than the supplier; (ii) satisfies the requirements set out in Clause 5; | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | Definition | 6. The following expression is defined for the purposes of this determination: horse racing club means a club recognised by the relevant State or Territory authority as a Horse Racing Club. | horse racing club means a club recognised by the relevant State or Territory authority as a Horse Racing Club. | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999. Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1A) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 1 am. ( RCTI 2009/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/2 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 2) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00478", "Registration_Date": "19 July 2007", "Body": "Citation (see Note 1) | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 2) 2000. | Commencement (see Note 1) | 2. (a) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. (b) This determination does not revoke or vary any previous determination made by the Commissioner. | (a) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Application of determination | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. | Classes of Tax Invoices that may be issued by the recipient of a taxable supply | 4. A road transport operator who is the recipient of a taxable supply, may issue a tax invoice that belongs to a class of tax invoices for a taxable supply of road transport where the recipient: (i) establishes the value of the supply rather than the supplier; (ii) satisfies the requirements set out in Clause 5; | (i) establishes the value of the supply rather than the supplier; (ii) satisfies the requirements set out in Clause 5; | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | Definitions | 6. The following expressions are defined for the purposes of this determination: road transport means the transport or delivery of goods using motor-powered road vehicles such as motor vehicle couriers, taxi trucks or rigid and articulated trucks. road transport operator means an entity that principally supplies road transport | road transport means the transport or delivery of goods using motor-powered road vehicles such as motor vehicle couriers, taxi trucks or rigid and articulated trucks. | road transport operator means an entity that principally supplies road transport | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 2) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20002/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/20 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 20) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00490", "Registration_Date": "19 July 2007", "Body": "2.(a) This determination commences on 18th September 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of licensing may be issued by a recipient of that supply where the recipient: (i) establishes the value of that supply as a royalty based on the value of the sales of the relevant item; and (ii) satisfies the requirements set out in Clause 5. (i) establishes the value of that supply as a royalty based on the value of the sales of the relevant item; and (ii) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient or before 14 days have elapsed after the signing of this Determination, whichever is later. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient or before 14 days have elapsed after the signing of this Determination, whichever is later. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purposes of this determination: licensing means the entity with the legal power to do so authorising a second entity to sell or otherwise distribute a relevant item; relevant item means a play, a sound recording, a video recording, computer software, photographs (or similar item) or written work in which copyright can be held. licensing means the entity with the legal power to do so authorising a second entity to sell or otherwise distribute a relevant item; relevant item means a play, a sound recording, a video recording, computer software, photographs (or similar item) or written work in which copyright can be held. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 20) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200020/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/21 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 21) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2005B02399", "Registration_Date": "14 September 2005", "Body": "Citation (see Note 1) | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 21) 2000. | Commencement (see Note 1) | 2.(a) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. | Application of determination | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. | Classes of Tax Invoices that may be issued by the recipient of a taxable supply | 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of information by a content provider may be issued by a telephone information service provider that is the recipient of that taxable supply, where the telephone information service provider: (i) establishes the value of the supply of information after the supply is made; and (ii) satisfies the requirements set out in Clause 5. | (i) establishes the value of the supply of information after the supply is made; and (ii) satisfies the requirements set out in Clause 5. | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; | Definitions | 6. The following expressions are defined for the purposes of this determination: information means the data, material or information provided in a telephone information service; content provider means the entity who supplies information that will be provided through a telephone information service. Content providers include but are not restricted to racing organisations, government institutions, television stations, newspapers, counsellors, advisors and psychics; telephone information service means the supply of information, which may be live or recorded, during a telephone call, or the supply of information by facsimile transmission in response to a telephone call or facsimile requesting such information; telephone information service provider means an entity who supplies a telephone information service where: (a) a customer calls the telephone information service provider's number to receive a telephone information service; (b) the supply of information from the content provider to the telephone information service provider is a taxable supply; and (c) carriage of the information to the customer is via a telecommunication supply. | information means the data, material or information provided in a telephone information service; | content provider means the entity who supplies information that will be provided through a telephone information service. Content providers include but are not restricted to racing organisations, government institutions, television stations, newspapers, counsellors, advisors and psychics; | telephone information service means the supply of information, which may be live or recorded, during a telephone call, or the supply of information by facsimile transmission in response to a telephone call or facsimile requesting such information; | telephone information service provider means an entity who supplies a telephone information service where: (a) a customer calls the telephone information service provider's number to receive a telephone information service; (b) the supply of information from the content provider to the telephone information service provider is a taxable supply; and (c) carriage of the information to the customer is via a telecommunication supply. | (a) a customer calls the telephone information service provider's number to receive a telephone information service; (b) the supply of information from the content provider to the telephone information service provider is a taxable supply; and (c) carriage of the information to the customer is via a telecommunication supply. | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 21) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200021/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/22 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 22) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00512", "Registration_Date": "19 July 2007", "Body": "2.(a) This determination commences on 18th September 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of labour services may be issued by an entity that is the recipient of that taxable supply where the recipient: (i) establishes the value of those services after the supply is made using a calculation process; and (ii) satisfies the requirements set out in Clause 5. (i) establishes the value of those services after the supply is made using a calculation process; and (ii) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions | 6. The following expressions are defined for the purposes of this determination:: calculation process is limited to the following: base data * appropriate rate where: base data is the information provided by the supplier that evidences the quantity of the supply, and includes but is not limited to: • completion of time sheets; • listing of consultations conducted; • completion of job dockets (however described); • listing of sales achieved (whether by type and/or volume); • bookings obtained; or • providing the goods to the recipient where the labour services involves the collection or delivery of goods; This is page 3 of the A New Tax System(Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 22) 2000. appropriate rate means the rate as determined by the recipient (whether or not in consultation with the supplier) that takes into account information not readily available to the supplier when the supply is made. This includes but is not limited to: • sales rebates; • third party rebates (for example, from a health fund); • volume discounts; • confidential contractual information; or • where the labour services involves the delivery of goods, quantity or quality checks of those goods; labour services includes any incidental supply of goods (whether or not to the recipient) where those goods are necessarily supplied as a result of those services. base data * appropriate rate where: base data is the information provided by the supplier that evidences the quantity of the supply, and includes but is not limited to: • completion of time sheets; • listing of consultations conducted; • completion of job dockets (however described); • listing of sales achieved (whether by type and/or volume); • bookings obtained; or • providing the goods to the recipient where the labour services involves the collection or delivery of goods; • completion of time sheets; • listing of consultations conducted; • completion of job dockets (however described); • listing of sales achieved (whether by type and/or volume); • bookings obtained; or • providing the goods to the recipient where the labour services involves the collection or delivery of goods; This is page 3 of the A New Tax System(Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 22) 2000. appropriate rate means the rate as determined by the recipient (whether or not in consultation with the supplier) that takes into account information not readily available to the supplier when the supply is made. This includes but is not limited to: • sales rebates; • third party rebates (for example, from a health fund); • volume discounts; • confidential contractual information; or • where the labour services involves the delivery of goods, quantity or quality checks of those goods; • sales rebates; • third party rebates (for example, from a health fund); • volume discounts; • confidential contractual information; or • where the labour services involves the delivery of goods, quantity or quality checks of those goods; labour services includes any incidental supply of goods (whether or not to the recipient) where those goods are necessarily supplied as a result of those services. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 22) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200022/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/23 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 23) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00513", "Registration_Date": "19 July 2007", "Body": "2.(a) This determination commences on 7th September 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of referrals may be issued by an entity that is the recipient of that taxable supply where the recipient: (i) establishes the value of those services after the supply is made using a calculation process; and (ii) satisfies the requirements set out in Clause 5. (i) establishes the value of those services after the supply is made using a calculation process; and (ii) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient or before 14 days have elapsed since this Determination was signed, whichever is later. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient or before 14 days have elapsed since this Determination was signed, whichever is later. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purposes of this determination: calculation process means any process used by the recipient to calculate the commission or payment to the service provider; referrals means the activity of publicising and promoting an entity and/or the goods and services of that entity with the aim of directing potential clients to that entity. This includes but is not restricted to services such as direct referrals, the display of promotional pamphlets and the inclusion of a hyperlink on a website; service provider means the entity providing referrals to the recipient. calculation process means any process used by the recipient to calculate the commission or payment to the service provider; referrals means the activity of publicising and promoting an entity and/or the goods and services of that entity with the aim of directing potential clients to that entity. This includes but is not restricted to services such as direct referrals, the display of promotional pamphlets and the inclusion of a hyperlink on a website; service provider means the entity providing referrals to the recipient. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 23) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200023/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/24 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 24) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00515", "Registration_Date": "19 July 2007", "Body": "2.(a) This determination commences on 18th September 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of access to premises may be issued by an entity that is the recipient of that taxable supply where the recipient: (i) establishes the value of that access by a sales based calculation process; and (ii) satisfies the requirements set out in Clause 5. (i) establishes the value of that access by a sales based calculation process; and (ii) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; Definitions 6. The following expressions are defined for the purposes of this determination: access to premises means the entitlement to enter into premises for the purpose of providing goods or services to third parties. This includes the provision of services through coin-operated machines other than vending machines; premises means: (a) the place where the supply takes place; or (b) the grounds surrounding the outlet for the supply; or (c) the whole of any enclosed space such as football ground, garden, showground, school grounds, amusement park or similar area where there is a clear boundary or limit; sales based calculation process means a process whereby the value of the access to premises is based on the supply to third parties (for example a percentage of sales achieved). access to premises means the entitlement to enter into premises for the purpose of providing goods or services to third parties. This includes the provision of services through coin-operated machines other than vending machines; premises means: (a) the place where the supply takes place; or (b) the grounds surrounding the outlet for the supply; or (c) the whole of any enclosed space such as football ground, garden, showground, school grounds, amusement park or similar area where there is a clear boundary or limit; (a) the place where the supply takes place; or (b) the grounds surrounding the outlet for the supply; or (c) the whole of any enclosed space such as football ground, garden, showground, school grounds, amusement park or similar area where there is a clear boundary or limit; sales based calculation process means a process whereby the value of the access to premises is based on the supply to third parties (for example a percentage of sales achieved). 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 24) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200024/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/25 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 25) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2006B11592", "Registration_Date": "17 November 2006", "Body": "Citation (see Note 1) | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 25) 2000. | Commencement (see Note 1) | 2.(a) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Application of determination | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. | Classes of Tax Invoices that may be issued by the recipient of a taxable supply | 4. A food and grocery manufacturer or retailer who is the recipient of a taxable supply, may issue a tax invoice that belongs to a class of tax invoices for a taxable supply of membership or association fees where the recipient: (i) establishes the value of the supply rather than the supplier; (ii) satisfies the requirements set out in Clause 5; | (i) establishes the value of the supply rather than the supplier; (ii) satisfies the requirements set out in Clause 5; | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | Definitions | 6. The following expressions are defined for the purposes of this determination: food and grocery manufacturer or retailer means a business that supplies a membership or association fee to the Australian Food and Grocery Council. | food and grocery manufacturer or retailer means a business that supplies a membership or association fee to the Australian Food and Grocery Council. | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 25) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200025/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/26 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.26) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2005B02067", "Registration_Date": "12 September 2005", "Body": "Citation (see Note 1) | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.26) 2000. | Commencement (see Note 1) | 2.(a) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Application of determination | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient | Classes of Tax Invoices that may be issued by the recipient of a taxable supply | 4. A recipient of a taxable supply may issue a tax invoice that belongs to a class of tax invoices for a taxable supply of a land product where the recipient: (i) establishes the value of the taxable supply; (ii) satisfies the requirements set out in Clause 5; | (i) establishes the value of the taxable supply; (ii) satisfies the requirements set out in Clause 5; | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if a recipient has been carrying on an enterprise as a land product supplier for a period less than 12 months, the recipient must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if a recipient has been carrying on an enterprise as a land product supplier for a period less than 12 months, the recipient must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | • written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | Definitions | 6 The following expressions are defined for the purposes of this determination: land product supplier means the provider of: (a) rights to access a land product including the rights to accommodation; (b) rights to transport including transport by train, car or sea but not air; (c) rights to the use of assets including car hire, rights to exhibitions and similar events; and (d) rights to tourism services other than air transport. land product means a tourism product supplied by a land product supplier via travel agents, and includes sea cruises or other sea products of a similar nature. | land product supplier means the provider of: (a) rights to access a land product including the rights to accommodation; (b) rights to transport including transport by train, car or sea but not air; (c) rights to the use of assets including car hire, rights to exhibitions and similar events; and (d) rights to tourism services other than air transport. | (a) rights to access a land product including the rights to accommodation; (b) rights to transport including transport by train, car or sea but not air; (c) rights to the use of assets including car hire, rights to exhibitions and similar events; and (d) rights to tourism services other than air transport. | land product means a tourism product supplied by a land product supplier via travel agents, and includes sea cruises or other sea products of a similar nature. | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 26) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200026/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/27 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 27) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00520", "Registration_Date": "19 July 2007", "Body": "Citation (see Note 1) | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 27) 2000. | Commencement (see Note 1) | 2.(a) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Application of determination | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. | Class of Tax Invoices that may be issued by the recipient of a taxable supply | 4. A recipient of a taxable supply of construction work or related goods and services may issue a tax invoice for the supply where the recipient: (i) makes taxable supplies of construction work or related goods and services; (ii) reviews progress claims or relies on certification (where an independent valuation process is undertaken) to determine amounts to be paid to the supplier; (iii) has a current GST turnover or projected GST turnover of greater than one million s; (iv) satisfies the requirements set out in Clause 5; | (i) makes taxable supplies of construction work or related goods and services; (ii) reviews progress claims or relies on certification (where an independent valuation process is undertaken) to determine amounts to be paid to the supplier; (iii) has a current GST turnover or projected GST turnover of greater than one million s; (iv) satisfies the requirements set out in Clause 5; | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | (a) the recipient must be registered for GST; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | Definitions | 6. The following expressions are defined for the purposes of this determination: \"construction work\" (1) In this Determination, construction work means any of the following work: (a) the construction, alteration, repair, restoration, maintenance, extension, demolition or dismantling of buildings or structures forming, or to form, part of land (whether permanent or not), (b) the construction, alteration, repair, restoration, maintenance, extension, demolition or dismantling of any works forming, or to form, part of land, including walls, roadworks, powerlines, telecommunication apparatus, aircraft runways, docks and harbours, railways, inland waterways, pipelines, reservoirs, water mains, wells, sewers, industrial plant and installations for purposes of land drainage or coast protection, (c) the installation in any building or structure of fittings forming, or to form, part of land, including heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply, fire protection, security and communications systems, (d) the external or internal cleaning of buildings and structures, so far as it is carried out in the course of their construction, alteration, repair, restoration, maintenance or extension, (e) any operation which forms an integral part of, or is preparatory to or is for rendering complete, work of the kind referred to in paragraph (a), (b) or (c), including: (i) site clearance, earth-moving, excavation, tunnelling and boring, and (ii) the laying of foundations, and (iii) the erection, maintenance or dismantling of scaffolding, and (iv) the prefabrication of components to form part of any building or structure, whether carried out on-site or off-site, and (v) site restoration, landscaping and the provision of roadways and other access works, (f) the painting or decorating of the internal or external surfaces of any building or structure, (2) Despite clause 6(1), construction work does not include any of the following work: (a) the drilling for, or extraction of, oil or natural gas, (b) the extraction (whether by underground or surface working) of minerals, including tunnelling or boring, or constructing underground works, for that purpose, \"related goods and services\" (1) In this Determination, related goods and services, in relation to construction work, means any of the following goods and services: (a) goods of the following kind: (i) materials and components to form part of any building, structure or work arising from construction work, (ii) plant or materials (whether supplied by sale, hire or otherwise) for use in connection with the carrying out of construction work, (b) services of the following kind: (i) the provision of labour to carry out construction work, (ii) architectural, design, surveying or quantity surveying services in relation to construction work, (iii) building, engineering, interior or exterior decoration or landscape advisory services in relation to construction work, | \"construction work\" | (1) In this Determination, construction work means any of the following work: (a) the construction, alteration, repair, restoration, maintenance, extension, demolition or dismantling of buildings or structures forming, or to form, part of land (whether permanent or not), (b) the construction, alteration, repair, restoration, maintenance, extension, demolition or dismantling of any works forming, or to form, part of land, including walls, roadworks, powerlines, telecommunication apparatus, aircraft runways, docks and harbours, railways, inland waterways, pipelines, reservoirs, water mains, wells, sewers, industrial plant and installations for purposes of land drainage or coast protection, (c) the installation in any building or structure of fittings forming, or to form, part of land, including heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply, fire protection, security and communications systems, (d) the external or internal cleaning of buildings and structures, so far as it is carried out in the course of their construction, alteration, repair, restoration, maintenance or extension, (e) any operation which forms an integral part of, or is preparatory to or is for rendering complete, work of the kind referred to in paragraph (a), (b) or (c), including: (i) site clearance, earth-moving, excavation, tunnelling and boring, and (ii) the laying of foundations, and (iii) the erection, maintenance or dismantling of scaffolding, and (iv) the prefabrication of components to form part of any building or structure, whether carried out on-site or off-site, and (v) site restoration, landscaping and the provision of roadways and other access works, (f) the painting or decorating of the internal or external surfaces of any building or structure, | (a) the construction, alteration, repair, restoration, maintenance, extension, demolition or dismantling of buildings or structures forming, or to form, part of land (whether permanent or not), (b) the construction, alteration, repair, restoration, maintenance, extension, demolition or dismantling of any works forming, or to form, part of land, including walls, roadworks, powerlines, telecommunication apparatus, aircraft runways, docks and harbours, railways, inland waterways, pipelines, reservoirs, water mains, wells, sewers, industrial plant and installations for purposes of land drainage or coast protection, (c) the installation in any building or structure of fittings forming, or to form, part of land, including heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply, fire protection, security and communications systems, (d) the external or internal cleaning of buildings and structures, so far as it is carried out in the course of their construction, alteration, repair, restoration, maintenance or extension, (e) any operation which forms an integral part of, or is preparatory to or is for rendering complete, work of the kind referred to in paragraph (a), (b) or (c), including: (i) site clearance, earth-moving, excavation, tunnelling and boring, and (ii) the laying of foundations, and (iii) the erection, maintenance or dismantling of scaffolding, and (iv) the prefabrication of components to form part of any building or structure, whether carried out on-site or off-site, and (v) site restoration, landscaping and the provision of roadways and other access works, (f) the painting or decorating of the internal or external surfaces of any building or structure, | (i) site clearance, earth-moving, excavation, tunnelling and boring, and (ii) the laying of foundations, and (iii) the erection, maintenance or dismantling of scaffolding, and (iv) the prefabrication of components to form part of any building or structure, whether carried out on-site or off-site, and (v) site restoration, landscaping and the provision of roadways and other access works, | (2) Despite clause 6(1), construction work does not include any of the following work: (a) the drilling for, or extraction of, oil or natural gas, (b) the extraction (whether by underground or surface working) of minerals, including tunnelling or boring, or constructing underground works, for that purpose, | (a) the drilling for, or extraction of, oil or natural gas, (b) the extraction (whether by underground or surface working) of minerals, including tunnelling or boring, or constructing underground works, for that purpose, | \"related goods and services\" | (1) In this Determination, related goods and services, in relation to construction work, means any of the following goods and services: (a) goods of the following kind: (i) materials and components to form part of any building, structure or work arising from construction work, (ii) plant or materials (whether supplied by sale, hire or otherwise) for use in connection with the carrying out of construction work, (b) services of the following kind: (i) the provision of labour to carry out construction work, (ii) architectural, design, surveying or quantity surveying services in relation to construction work, (iii) building, engineering, interior or exterior decoration or landscape advisory services in relation to construction work, | (a) goods of the following kind: (i) materials and components to form part of any building, structure or work arising from construction work, (ii) plant or materials (whether supplied by sale, hire or otherwise) for use in connection with the carrying out of construction work, (b) services of the following kind: (i) the provision of labour to carry out construction work, (ii) architectural, design, surveying or quantity surveying services in relation to construction work, (iii) building, engineering, interior or exterior decoration or landscape advisory services in relation to construction work, | (i) materials and components to form part of any building, structure or work arising from construction work, (ii) plant or materials (whether supplied by sale, hire or otherwise) for use in connection with the carrying out of construction work, | (i) the provision of labour to carry out construction work, (ii) architectural, design, surveying or quantity surveying services in relation to construction work, (iii) building, engineering, interior or exterior decoration or landscape advisory services in relation to construction work, | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 27) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 4 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200027/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/28 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 28 ) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2005B02752", "Registration_Date": "5 October 2005", "Body": "Citation (see Note 1) | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 28 ) 2000. | Commencemet (see Note 1) | 2.(a) This determination commences on the date of the A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Application of the determination | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. | Classes of Tax Invoices that maybe issued by the recipient of a taxable supply | 4. A coal mining company which is the recipient of a taxable supply, may issue a tax invoice that belongs to other classes of tax invoices for a supply of workers' compensation insurance cover where the recipient: i. establishes the value of the supply rather than the supplier; ii. satisfies the requirements set out in Clause 5. | i. establishes the value of the supply rather than the supplier; ii. satisfies the requirements set out in Clause 5. | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | Definitions | 6. The following expressions are defined for the purposes of this determination: A coal mining company means a business that supplies workers' compensation insurance premiums to the Joint Coal Board of New South Wales. | A coal mining company means a business that supplies workers' compensation insurance premiums to the Joint Coal Board of New South Wales. | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 28) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200028/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/29 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 29) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00521", "Registration_Date": "19 July 2007", "Body": "Citation (see Note 1) | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 29) 2000. | Commencement (see Note 1) | 2.(a) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Application of determination | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient | Classes of Tax Invoices that may be issued by the recipient of a taxable supply | 4. A scrap metal dealer who is the recipient of a taxable supply, may issue a tax invoice that belongs to a class of tax invoices for a taxable supply of scrap metal where the recipient: (i) establishes the value of those products after the supply is made using a qualitative or quantitative process; and (ii) satisfies the requirements set out in Clause 5; | (i) establishes the value of those products after the supply is made using a qualitative or quantitative process; and (ii) satisfies the requirements set out in Clause 5; | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document | Definitions | 6. The following expressions are defined for the purposes of this determination: scrap metal means old metal that can be reworked. This includes ferrous and non ferrous metals. scrap metal dealer means an entity that principally supplies scrap metal. | scrap metal means old metal that can be reworked. This includes ferrous and non ferrous metals. | scrap metal dealer means an entity that principally supplies scrap metal. | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 29) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200029/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/3 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 3) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00473", "Registration_Date": "19 July 2007", "Body": "Citation (see Note 1) | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 3) 2000. | Commencement (see Note 1) | 2.(a) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. | Application of determination | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. | Classes of Tax Invoices that may be issued by the recipient of a taxable supply | 4. A class of invoices that belongs to a class of tax invoices for a taxable supply may be issued by a COF licensee that is the recipient of that taxable supply where the recipient: (i) establishes the value of that supply rather than the supplier; and (ii) satisfies the requirements set out in Clause 5. | (i) establishes the value of that supply rather than the supplier; and (ii) satisfies the requirements set out in Clause 5. | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered; for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered; for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered; for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | Definitions | 6. The following expression is defined for the purposes of this determination: COF licensee means an entity being a retailer or merchandiser that is licensed to use the Centenary of Federation logo. | COF licensee means an entity being a retailer or merchandiser that is licensed to use the Centenary of Federation logo. | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999. Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 3) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20003/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/30 (As Amended)", "Title": "registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2006B11594", "Registration_Date": "17 November 2006", "Body": "Citation (see Note 1) | 1. This determination may be cited as: A New Tax System (Goods and Services Tax) Act Class of Recipient Created Tax Invoice (RCTI) for supplies of reinsurance or supplies of retrocession. | Commenceent (see Note 1) | 2. This determination commences on the date A New Tax System (Goods and Services Tax) Act 1999 commences. | Class of Tax Invoice that may be issued by a recipient that is a supply of reinsurance or a supply of retrocession | 3. A recipient of a taxable supply may issue a tax invoice that belongs to a class of tax invoices specified below: A tax invoice for a taxable supply that is: a) a supply of reinsurance; or b) a supply of retrocession and satisfies the requirements set out in clause 4. | A tax invoice for a taxable supply that is: a) a supply of reinsurance; or b) a supply of retrocession | a) a supply of reinsurance; or b) a supply of retrocession | and satisfies the requirements set out in clause 4. | Requirements that must be satisfied by a recipient of a taxable supply, that is a supply of reinsurance or a supply of retrocession. | 4. The recipient must satisfy the following requirements: a) the recipient must be registered for GST; b) the recipient must set out in the tax invoice the ABN of the supplier; c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making or determining the value of a taxable supply and must retain the original or the copy.; d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; e) the recipient must reasonably comply with it obligations under the taxation law; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | a) the recipient must be registered for GST; b) the recipient must set out in the tax invoice the ABN of the supplier; c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making or determining the value of a taxable supply and must retain the original or the copy.; d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; e) the recipient must reasonably comply with it obligations under the taxation law; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | Definitions | 5. The following words are defined for the purposes of this determination: Reinsurance means a transaction between whereby one insurance entity (the \"reinsurer\") agrees to indemnify another insurance entity (the \"cedent\") against all or part of the loss that the latter sustains under a policy or policies which it has issued. Retrocession means a transaction whereby one insurance entity (the \"retrocessionaire\") agrees to indemnify another insurance entity (the \"reinsurer\") against all or part of the loss that the latter sustains under a policy or policies of reinsurance that it has issued. | Reinsurance means a transaction between whereby one insurance entity (the \"reinsurer\") agrees to indemnify another insurance entity (the \"cedent\") against all or part of the loss that the latter sustains under a policy or policies which it has issued. | Retrocession means a transaction whereby one insurance entity (the \"retrocessionaire\") agrees to indemnify another insurance entity (the \"reinsurer\") against all or part of the loss that the latter sustains under a policy or policies of reinsurance that it has issued. | This determination takes effect from 1 July 2000 until it is withdrawn either by a further determination, or by a subsequent public ruling, or there is a specific change in legislation affecting the determination. | 6. Other expressions in this determination have the same meaning as in A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 30) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200030/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/31 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 31) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2005B02754", "Registration_Date": "13 October 2005", "Body": "Citation (see Note 1) | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 31) 2000. | Commencement (see Note 1) | 2.(a) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Application of determination | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient | Classes of Tax Invoices that may be issued by the recipient of a taxable supply | 4. A publisher who is the recipient of a taxable supply may issue a tax invoice that belongs to a class of tax invoices for a taxable supply of an author's publication where the recipient: (i) establishes the value of the taxable supply as a royalty based on the value of sales of the author's publication; (ii) satisfies the requirements set out in Clause 5; | (i) establishes the value of the taxable supply as a royalty based on the value of sales of the author's publication; (ii) satisfies the requirements set out in Clause 5; | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if a recipient has been carrying on an enterprise as a publisher for a period less than 12 months, the recipient must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | (a) the recipient must be registered for GST; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if a recipient has been carrying on an enterprise as a publisher for a period less than 12 months, the recipient must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; | Definitions | 6 The following expressions are defined for the purposes of this determination: publisher means a business that pays a royalty to an author in return for an assignment or license of copyright in a published work. | publisher means a business that pays a royalty to an author in return for an assignment or license of copyright in a published work. | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 31) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200031/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/32 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 32) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2006B11606", "Registration_Date": "20 November 2006", "Body": "Citation (see Note 1) | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 32) 2000. | Commencement (see Note 1) | 2.(a) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Application of determination | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient | Classes of Tax Invoices that may be issued by the recipient of a taxable supply | 4. A publisher who is the recipient of a taxable supply may issue a tax invoice that belongs to a class of tax invoices for a taxable supply of books by commission agents to retailers where the recipient: (i) establishes the value of the taxable supply based on a percentage of the price of the goods supplied to the retailers; (ii) satisfies the requirements set out in Clause 5; | (i) establishes the value of the taxable supply based on a percentage of the price of the goods supplied to the retailers; (ii) satisfies the requirements set out in Clause 5; | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if a recipient has been carrying on an enterprise as a publisher for a period less than 12 months, the recipient must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | (a) the recipient must be registered for GST; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if a recipient has been carrying on an enterprise as a publisher for a period less than 12 months, the recipient must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | Definitions | 6 The following expressions are defined for the purposes of this determination: publisher means a business that engages a commission agent to sell books to retailers. commission agent means a person that acts as agent for a publisher to sells books to retailers. | publisher means a business that engages a commission agent to sell books to retailers. | commission agent means a person that acts as agent for a publisher to sells books to retailers. | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 32) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200032/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/33 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.33) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2005B02755", "Registration_Date": "28 November 2005", "Body": "2.(a) This determination commences on 27 July 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Class of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of a defined commission and fee based service, involving a financial planning service, may be issued by a recipient that is a securities licensee, or an interposed entity of a securities representative, where the recipient: (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 5. (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (a) the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purpose of this determination: defined commission and fee based service means a financial planning service provided on behalf of the recipient by a securities representative, or an interposed entity of a securities representative or an agent of the interposed entity of a securities representative who is also a securities representative. financial planning service includes: • the establishment and definition of the client/planner relationship; • gathering of client data; • analysis and evaluation of the client's financial status including problem identification; • development and presentation of recommendations and/or alternatives for negotiation with clients; • implementation of agreed upon recommendations; • reviewing and updating of the financial plan as required. interposed entity of a securities representative means an entity that holds an agency agreement with a securities licensee to receive any income derived by the securities representative in the course of providing defined commission or fee based services on behalf of a securities licensee. proper authority has the meaning provided by subsection 88(1) of the Corporations Act 1989. securities licensee means: (i) an entity licensed by the Australian Securities & Investment Commission (ASIC), in accordance with section 783 or section 784 of the Corporations Act 1989, to carry on a securities business; or (ii) an entity licensed by ASIC, in accordance with section 783 or section 784 of the Corporations Act 1989, to carry on an investment advice business. securities representative means an entity that holds a proper authority from a securities licensee. defined commission and fee based service means a financial planning service provided on behalf of the recipient by a securities representative, or an interposed entity of a securities representative or an agent of the interposed entity of a securities representative who is also a securities representative. financial planning service includes: • the establishment and definition of the client/planner relationship; • gathering of client data; • analysis and evaluation of the client's financial status including problem identification; • development and presentation of recommendations and/or alternatives for negotiation with clients; • implementation of agreed upon recommendations; • reviewing and updating of the financial plan as required. • the establishment and definition of the client/planner relationship; • gathering of client data; • analysis and evaluation of the client's financial status including problem identification; • development and presentation of recommendations and/or alternatives for negotiation with clients; • implementation of agreed upon recommendations; • reviewing and updating of the financial plan as required. interposed entity of a securities representative means an entity that holds an agency agreement with a securities licensee to receive any income derived by the securities representative in the course of providing defined commission or fee based services on behalf of a securities licensee. proper authority has the meaning provided by subsection 88(1) of the Corporations Act 1989. securities licensee means: (i) an entity licensed by the Australian Securities & Investment Commission (ASIC), in accordance with section 783 or section 784 of the Corporations Act 1989, to carry on a securities business; or (ii) an entity licensed by ASIC, in accordance with section 783 or section 784 of the Corporations Act 1989, to carry on an investment advice business. (i) an entity licensed by the Australian Securities & Investment Commission (ASIC), in accordance with section 783 or section 784 of the Corporations Act 1989, to carry on a securities business; or (ii) an entity licensed by ASIC, in accordance with section 783 or section 784 of the Corporations Act 1989, to carry on an investment advice business. securities representative means an entity that holds a proper authority from a securities licensee. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 33) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200033/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/34 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.34) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2005B02756", "Registration_Date": "28 November 2005", "Body": "2.(a) This determination commences on the 27 July 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Class of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of a defined commission based service may be issued by a friendly society that is a recipient of a taxable supply, where the friendly society: (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 5. (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (a) the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purpose of this determination: friendly society means: (a) an entity that is a friendly society for the purposes of the Life Insurance Act 1995 ; or (b) an entity that is registered or incorporated as a friendly society under a law of the Commonwealth, or a State or Territory; or (c) an entity that is permitted, by a law of the Commonwealth or a State or Territory, to assume or use the expression friendly society. defined commission based service means a service provided by: (a) an independent agent who is remunerated by the friendly society for facilitating the sale of that friendly society's product or service; or (b) a fund manager or fund administrator who is remunerated by the friendly society for facilitating the management or administration of that friendly society's product or service. friendly society means: (a) an entity that is a friendly society for the purposes of the Life Insurance Act 1995 ; or (b) an entity that is registered or incorporated as a friendly society under a law of the Commonwealth, or a State or Territory; or (c) an entity that is permitted, by a law of the Commonwealth or a State or Territory, to assume or use the expression friendly society. (a) an entity that is a friendly society for the purposes of the Life Insurance Act 1995 ; or (b) an entity that is registered or incorporated as a friendly society under a law of the Commonwealth, or a State or Territory; or (c) an entity that is permitted, by a law of the Commonwealth or a State or Territory, to assume or use the expression friendly society. defined commission based service means a service provided by: (a) an independent agent who is remunerated by the friendly society for facilitating the sale of that friendly society's product or service; or (b) a fund manager or fund administrator who is remunerated by the friendly society for facilitating the management or administration of that friendly society's product or service. (a) an independent agent who is remunerated by the friendly society for facilitating the sale of that friendly society's product or service; or (b) a fund manager or fund administrator who is remunerated by the friendly society for facilitating the management or administration of that friendly society's product or service. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 34) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200034/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/36 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 36) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00525", "Registration_Date": "19 July 2007", "Body": "2.(a) This determination commences on 18th September 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of mineral extraction may be issued by an entity that is the recipient of that taxable supply where the recipient: (i) establishes the value of those minerals after the supply is made using a qualitative or quantitative process; and (ii) satisfies the requirements set out in Clause 5. (i) establishes the value of those minerals after the supply is made using a qualitative or quantitative process; and (ii) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; Definitions 6. The following expressions are defined for the purposes of this determination: mineral extraction means being allowed to enter the supplier's property to remove minerals; minerals means soil, sand or gravel. mineral extraction means being allowed to enter the supplier's property to remove minerals; minerals means soil, sand or gravel. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 36) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 4 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200036/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/37 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 37) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00538", "Registration_Date": "24 July 2007", "Body": "2.(a) This determination commences on 29th September 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of renting may be issued by the recipient of that taxable supply where the recipient: (i) establishes the value of that supply after the supply is made using a sales based calculation process; and (ii) satisfies the requirements set out in Clause 5. (i) establishes the value of that supply after the supply is made using a sales based calculation process; and (ii) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purposes of this determination: renting means the process of making a supply by way of rental or lease; sales based calculation process means a process whereby the value of the rental or lease payment is based on a further supply by the recipient to third parties (for example a percentage of sales achieved). renting means the process of making a supply by way of rental or lease; sales based calculation process means a process whereby the value of the rental or lease payment is based on a further supply by the recipient to third parties (for example a percentage of sales achieved). 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 37) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200037/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/4 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 4) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00475", "Registration_Date": "19 July 2007", "Body": "2.(a) This determination commences on 13 July 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for second hand goods may be issued by a recycler who is the recipient of a taxable supply where the recycler: (i) establishes the value of those goods after the supply is made using a qualitative or quantitative process; and (ii) satisfies the requirements set out in Clause 5; (i) establishes the value of those goods after the supply is made using a qualitative or quantitative process; and (ii) satisfies the requirements set out in Clause 5; Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purposes of this determination: recycler means an entity that principally acquires second hand goods for reworking into usable form. This includes goods such as paper, metal, glass and plastics. recycler means an entity that principally acquires second hand goods for reworking into usable form. This includes goods such as paper, metal, glass and plastics. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 4) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20004/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/40 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 40) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2005B02772", "Registration_Date": "28 November 2005", "Body": "6 The following expressions are defined for the purposes of this determination:: vending machine operator means a person that supplies vending machines on the premises of a business or business or non profit organisation. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 40) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200040/00001", "Unmatched_Content": "Commencement (see Note 1): 2.(a) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Application of determination: 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient | Classes of Tax Invoices that may be issued by the recipient of a taxable supply: (i) establishes the value of the taxable supply as commission based on the value of the products sold, sales volume or for any other reason; (ii) satisfies the requirements set out in Clause 5; | Requirements that must be satisfied by a recipient of a taxable supply: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document."}
{"Instrument_Reference": "RCTI 2000/42 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 42) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00539", "Registration_Date": "24 July 2007", "Body": "2.(a) This determination commences on 8th December 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of aquatic products may be issued by an entity that is the recipient of that taxable supply where the recipient: (a) establishes the value of the taxable supply by a qualitative and/or quantitative process; and (b) satisfies the requirements set out in Clause 5. (a) establishes the value of the taxable supply by a qualitative and/or quantitative process; and (b) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purposes of this determination: aquatic products means products and by-products resulting from fishing operations. fishing operations means operations relating directly to the taking or catching or farming of fish, crustacea or molluscs but does not include pearling operations. qualitative and/or quantitative process means a process by which the supplied product is assessed on specified criteria such as quality or weight. aquatic products means products and by-products resulting from fishing operations. fishing operations means operations relating directly to the taking or catching or farming of fish, crustacea or molluscs but does not include pearling operations. qualitative and/or quantitative process means a process by which the supplied product is assessed on specified criteria such as quality or weight. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 42) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200042/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/43 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 43) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00540", "Registration_Date": "24 July 2007", "Body": "2.(a)This determination commences on 8th December 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of labour services which are in the nature of primary production activities and the supply of incidental goods that are necessarily supplied with those labour services, may be issued by an entity that is the recipient of that taxable supply where the recipient: (a) establishes the value of those services and incidental goods after the supply is made using a method agreed between the recipient and the supplier based on a qualitative and/or quantitative process; and (b) satisfies the requirements set out in Clause 5. (a) establishes the value of those services and incidental goods after the supply is made using a method agreed between the recipient and the supplier based on a qualitative and/or quantitative process; and (b) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purposes of this determination: a method agreed between the recipient and the supplier is limited to the following: percentage * value of supply where: percentage means the percentage as agreed between the recipient and the supplier. value of supply means the value as determined by an entity other than the supplier. This includes but is not limited to: • price paid for weight of livestock; • price paid for products from fishing operations; • price paid for produce at market. qualitative and/or quantitative process means a process by which the supplied product is assessed on criteria such as quality or weight in determining its value. primary production activities mean activities of primary production including but not limited to : (a) the cultivation of land; (b) the maintenance of animals or poultry for the purpose of selling them or their bodily produce, including natural increase; (c) fishing operations; (d) forest operations; (e) horticulture; or (f) the manufacture of dairy produce by the person who produced the raw material used in that manufacture; but does not include mining operations. labour services means services provided to the recipient by the supplier: Example A farmer is engaged by a land owner to grow a grain crop on the land. The agreement is that the farmer receives 45% of the proceeds from the sale of the grain for his labour services. The land owner makes a taxable supply of grain to a grain board. The grain board undertakes qualitative and/or quantitative analysis to determine the value of the grain. It is on the basis of this analysis that the value of the labour services is determined. The labour service provider is unable to determine the value of the services. a method agreed between the recipient and the supplier is limited to the following: percentage * value of supply percentage * value of supply where: percentage means the percentage as agreed between the recipient and the supplier. value of supply means the value as determined by an entity other than the supplier. This includes but is not limited to: • price paid for weight of livestock; • price paid for products from fishing operations; • price paid for produce at market. • price paid for weight of livestock; • price paid for products from fishing operations; • price paid for produce at market. qualitative and/or quantitative process means a process by which the supplied product is assessed on criteria such as quality or weight in determining its value. primary production activities mean activities of primary production including but not limited to : (a) the cultivation of land; (b) the maintenance of animals or poultry for the purpose of selling them or their bodily produce, including natural increase; (c) fishing operations; (d) forest operations; (e) horticulture; or (f) the manufacture of dairy produce by the person who produced the raw material used in that manufacture; (a) the cultivation of land; (b) the maintenance of animals or poultry for the purpose of selling them or their bodily produce, including natural increase; (c) fishing operations; (d) forest operations; (e) horticulture; or (f) the manufacture of dairy produce by the person who produced the raw material used in that manufacture; but does not include mining operations. labour services means services provided to the recipient by the supplier: Example A farmer is engaged by a land owner to grow a grain crop on the land. The agreement is that the farmer receives 45% of the proceeds from the sale of the grain for his labour services. The land owner makes a taxable supply of grain to a grain board. The grain board undertakes qualitative and/or quantitative analysis to determine the value of the grain. It is on the basis of this analysis that the value of the labour services is determined. The labour service provider is unable to determine the value of the services. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 43) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200043/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/44 (As Amended)", "Title": "registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2005B02799", "Registration_Date": "29 September 2005", "Body": "2.(a) This determination commences on 1 July 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of Determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Class of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of a defined commission and/or fee based service, may be issued by a recipient, where the recipient: (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 5. (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (a) the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purposes of this determination: Agent means an entity that has an agency agreement in respect of the supply of general insurance with the supplier of the supply. Broker means an entity that has an agency agreement in respect of the supply of general insurance with the recipient of the supply. Defined commission and/or fee based service means agency or broking services supplied by an agent or broker to an insurer in relation to the supply of general insurance by the insurer. Establishes the value of the taxable supply means that the entity making the supply does not provide information to the recipient to establish the value of the supply. The supplier must be unaware of the value of the supply and it must be commercially impractical for the supplier to determine the value of the taxable supply. The circumstances must be such that information to determine the value of the supply is only available to the recipient and not the supplier. Agent means an entity that has an agency agreement in respect of the supply of general insurance with the supplier of the supply. Broker means an entity that has an agency agreement in respect of the supply of general insurance with the recipient of the supply. Defined commission and/or fee based service means agency or broking services supplied by an agent or broker to an insurer in relation to the supply of general insurance by the insurer. Establishes the value of the taxable supply means that the entity making the supply does not provide information to the recipient to establish the value of the supply. The supplier must be unaware of the value of the supply and it must be commercially impractical for the supplier to determine the value of the taxable supply. The circumstances must be such that information to determine the value of the supply is only available to the recipient and not the supplier. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 44) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200044/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/46 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 46) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00545", "Registration_Date": "27 August 2007", "Body": "2.(a) This determination commences on 1 September 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Class of Tax Invoices that may be issued by the recipient of a taxable supply 4. A vehicle dealer who is the recipient of a taxable supply by way of a trade in, may issue a tax invoice that belongs to a class of tax invoices for a taxable supply of a vehicle where the recipient: (i) establishes the value of the supply rather than the supplier; or (ii) provides all documentation required to affect the transfer of the vehicle; and (iii) satisfies the requirements set out in Clause 5 (i) establishes the value of the supply rather than the supplier; or (ii) provides all documentation required to affect the transfer of the vehicle; and (iii) satisfies the requirements set out in Clause 5 Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000 it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. (a) the recipient must be registered for GST; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000 it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purposes of this determination: vehicle dealer means an entity that is in the business of supplying vehicles vehicle means a car, motorcycle, commercial vehicle, caravan or farm machinery. vehicle dealer means an entity that is in the business of supplying vehicles vehicle means a car, motorcycle, commercial vehicle, caravan or farm machinery. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 46) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200046/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/48 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.48) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2005B02801", "Registration_Date": "7 December 2005", "Body": "2.(a) This determination commences on the 12 September 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Class of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of ATM transactions may be issued by a recipient, where the recipient: (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 5. (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (a) the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purpose of this determination: ATM transactions means the supply of transactions performed on an Automated Teller Machine owned or leased by an entity. leased means financial or operating leases. ATM transactions means the supply of transactions performed on an Automated Teller Machine owned or leased by an entity. leased means financial or operating leases. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 48) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200048/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/49 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 49) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007B00006", "Registration_Date": "3 January 2007", "Body": "2.(a) This determination commences on 19 September 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of Determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Class of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of a defined commission and/or fee based service, may be issued by a recipient, where the recipient: (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 5. (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (a) the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purposes of this determination: defined commission and/or fee based service means a service supplied by: (a) a financial supply facilitator or agent of a financial supply facilitator; and/or (b) an entity providing management, administrative, trustee, custodial or similar services where the recipient is a financial supply provider. establishes the value of the taxable supply means that the entity making the supply does not provide information to the recipient to establish the value of the supply. The supplier must be unaware and it must be commercially impractical for the supplier to determine the value of the taxable supply. Information to determine the value of the supply should only be available to the recipient and not the supplier. financial supply facilitator has the meaning given by regulation 40-5.07 of A New Tax System (Goods and Services Tax) Regulations 1999 financial supply provider has the meaning given by regulation 40-5.06 of A New Tax System (Goods and Services Tax) Regulations 1999 defined commission and/or fee based service means a service supplied by: (a) a financial supply facilitator or agent of a financial supply facilitator; and/or (b) an entity providing management, administrative, trustee, custodial or similar services where the recipient is a financial supply provider. (a) a financial supply facilitator or agent of a financial supply facilitator; and/or (b) an entity providing management, administrative, trustee, custodial or similar services where the recipient is a financial supply provider. establishes the value of the taxable supply means that the entity making the supply does not provide information to the recipient to establish the value of the supply. The supplier must be unaware and it must be commercially impractical for the supplier to determine the value of the taxable supply. Information to determine the value of the supply should only be available to the recipient and not the supplier. financial supply facilitator has the meaning given by regulation 40-5.07 of A New Tax System (Goods and Services Tax) Regulations 1999 financial supply provider has the meaning given by regulation 40-5.06 of A New Tax System (Goods and Services Tax) Regulations 1999 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 49) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200049/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/5 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2005B03122", "Registration_Date": "15 September 2005", "Body": "Citation (see Note 1) | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2000. | Commencement (see Note 1) | 2.(a) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Application of determination | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. | Classes of Tax Invoices that may be issued by the recipient of a taxable supply | 4. A franchisee who is the recipient of a taxable supply may issue a tax invoice that belongs to a class of tax invoices for a taxable supply by a franchisor where the recipient: (i) establishes the value of the supply rather than the supplier; (ii) satisfies the requirements set out in Clause 5. | (i) establishes the value of the supply rather than the supplier; (ii) satisfies the requirements set out in Clause 5. | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or | Definitions | 6. The following expressions are defined for the purposes of this determination: franchise agreement means an agreement whereby the franchisor grants to the franchisee the right to carry on the business of offering, supplying or distributing goods or services under a system or marketing plan substantially determined, controlled or suggested by the franchisor. franchisee means the grantee of rights pursuant to a franchise agreement. franchisor means the grantor of rights pursuant to a franchise agreement. | franchise agreement means an agreement whereby the franchisor grants to the franchisee the right to carry on the business of offering, supplying or distributing goods or services under a system or marketing plan substantially determined, controlled or suggested by the franchisor. | franchisee means the grantee of rights pursuant to a franchise agreement. | franchisor means the grantor of rights pursuant to a franchise agreement. | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 5) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20005/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/50 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.50 ) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2006B11590", "Registration_Date": "17 November 2006", "Body": "2.(a) This determination commences on 1 July 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply that is the provision of education may be issued by the funds provider who is the recipient of that taxable supply where the funds provider : (i) establishes the value of that supply based on the amount of funds granted; and (ii) satisfies the requirements set out in Clause 5. (i) establishes the value of that supply based on the amount of funds granted; and (ii) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination; • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purposes of this determination: provision of education means the delivery of an education course; funds provider means an organisation that allocates funds to a school that undertakes the provision of education; provision of education means the delivery of an education course; funds provider means an organisation that allocates funds to a school that undertakes the provision of education; 7. Expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 50) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200050/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/6 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 6) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2006B01574", "Registration_Date": "11 September 2006", "Body": "2.(a) This determination commences on 13th July 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Classes of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of research may be issued by a Grantor that is the recipient of a taxable supply where the grantor: (i) establishes the value of the grant before the supply is made using a qualitative, quantitative or other evaluative process; and (ii) satisfies the requirements set out in Clause 5; (i) establishes the value of the grant before the supply is made using a qualitative, quantitative or other evaluative process; and (ii) satisfies the requirements set out in Clause 5; Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (a) the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purposes of this determination: Grantor means a non-profit body providing a research grant to a grantee. Grantee means the entity or research facility to which the Grantor gives a research grant. Research Grants means consideration paid by the Grantor to the Grantee for a research project or initiative in which the Grantee is required to report on their findings or acknowledge the grant in some manner. Grantor means a non-profit body providing a research grant to a grantee. Grantee means the entity or research facility to which the Grantor gives a research grant. Research Grants means consideration paid by the Grantor to the Grantee for a research project or initiative in which the Grantee is required to report on their findings or acknowledge the grant in some manner. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 6) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20006/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/63 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 63) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00546", "Registration_Date": "27 July 2007", "Body": "6. The following expressions are defined for the purposes of this determination:: A quarry operator means a business that extracts blue metal stone and other products from the ground, processes the products, loads the products on to vehicles and conveys the products to the sites of its clients. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999. Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 63) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200063/00001", "Unmatched_Content": "Commencement (see Note 1): 2. (a) This determination commences on the date of the A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Application of the determination: 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. | Classes of Tax Invoices that may be issued by the recipient of a taxable supply: i. establishes the value of the supply rather than the supplier; ii. satisfies the requirements set out in Clause 5. | Requirements that must be satisfied by a recipient of a taxable supply: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document."}
{"Instrument_Reference": "RCTI 2000/64 (As Amended)", "Title": "registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2005B02802", "Registration_Date": "29 November 2005", "Body": "2.(a) This determination commences on 1 July 2000.: (b) This determination does not revoke or vary any previous determination made by the Commissioner or a delegate of the Commissioner. Application of Determination 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. Class of Tax Invoices that may be issued by the recipient of a taxable supply 4. A tax invoice that belongs to a class of tax invoices for a taxable supply of a defined commission and/or fee based service, may be issued by a recipient, where the recipient: (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 5. (a) establishes the value of the taxable supply; and (b) satisfies the requirements set out in Clause 5. Requirements that must be satisfied by a recipient of a taxable supply 5. A recipient must satisfy the following requirements: (a) the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (a) the recipient must be registered for GST when the tax invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. Definitions 6. The following expressions are defined for the purposes of this determination: defined commission and/or fee based service means a service supplied by a referrer, spotter, sub-agent, or sub-intermediary in respect of general insurance business. establishes the value of the taxable supply means that the entity making the supply does not provide information to the recipient to establish the value of the supply. The supplier must be unaware and it must be commercially impractical for the supplier to determine the value of the taxable supply. Information to determine the value of the supply should only be available to the recipient and not the supplier. referrer means an entity that refers general insurance business to the recipient of the supply. spotter means an entity that refers general insurance business clients to the recipient of the supply. sub-agent means an entity that has an agency agreement in respect of general insurance business with the recipient of the supply. sub-intermediary means an entity that refers general insurance business to the recipient of the supply. defined commission and/or fee based service means a service supplied by a referrer, spotter, sub-agent, or sub-intermediary in respect of general insurance business. establishes the value of the taxable supply means that the entity making the supply does not provide information to the recipient to establish the value of the supply. The supplier must be unaware and it must be commercially impractical for the supplier to determine the value of the taxable supply. Information to determine the value of the supply should only be available to the recipient and not the supplier. referrer means an entity that refers general insurance business to the recipient of the supply. spotter means an entity that refers general insurance business clients to the recipient of the supply. sub-agent means an entity that has an agency agreement in respect of general insurance business with the recipient of the supply. sub-intermediary means an entity that refers general insurance business to the recipient of the supply. 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 64) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI200064/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/7 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 7) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007B00005", "Registration_Date": "3 January 2007", "Body": "Citation (see Note 1) | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 7) 2000. | Commencement (see Note 1) | 2.(a) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Application of determination | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient | Classes of Tax Invoices that may be issued by the recipient of a taxable supply | 4. A greyhound racing club who is the recipient of a taxable supply, may issue a tax invoice that belongs to a class of tax invoices for a taxable supply of greyhounds for racing where the recipient: (i) establishes the value of the supply rather than the supplier; (ii) satisfies the requirements set out in Clause 5; | (i) establishes the value of the supply rather than the supplier; (ii) satisfies the requirements set out in Clause 5; | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | Definition | 6. The following expression is defined for the purposes of this determination: greyhound racing club means a club recognised by the relevant State or Territory authority as a Greyhound Racing Club. | greyhound racing club means a club recognised by the relevant State or Territory authority as a Greyhound Racing Club. | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 7) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) Clause 1 am. ( RCTI 2009/1 ) Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20007/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/8 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.8) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2007C00523", "Registration_Date": "19 July 2007", "Body": "Citation (see Note 1) | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No.8) 2000. | Commencement (see Note 1) | 2.(a) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Application of determination | 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient | Classes of Tax Invoices that may be issued by the recipient of a taxable supply | 4. A horse breeders' incentive scheme operator who is the recipient of a taxable supply, may issue a tax invoice that belongs to a class of tax invoices for a taxable supply of horses for racing where the recipient: (i) establishes the value of the supply rather than the supplier; (ii) satisfies the requirements set out in Clause 5; | (i) establishes the value of the supply rather than the supplier; (ii) satisfies the requirements set out in Clause 5; | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. (h) if the recipient has a current GST turnover of less than $1,000,000, it must notify the Commissioner in writing of the recipient's intention to use recipient created tax invoices. This notification must be made before 14 days have elapsed after the first occasion that a recipient created tax invoice is issued by that recipient. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; and (v) the recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. The recipient indemnifies the supplier for any liability for GST and penalty that may arise from an understatement of the GST payable on any of the specified supplies received on a tax invoice the recipient issues. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document. | Definition | 6. The following expression is defined for the purposes of this determination: horse breeder's incentive scheme operator means a body recognised by the relevant State or Territory authority as a Horse Breeders' Incentive Scheme Operator. | horse breeder's incentive scheme operator means a body recognised by the relevant State or Territory authority as a Horse Breeders' Incentive Scheme Operator. | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 8) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - GST Terminologies Amending Legislative Instrument 2007 22 May 2007 (see RCTI 2007/1 ) 21 June 2007 Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2007/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted Clause 5 am. ( RCTI 2009/1 )", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20008/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "RCTI 2000/9 (As Amended)", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 9) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Recipient created > 2000", "Date_of_Issue": "18 May 2009", "Signatory": "Prepared by the Goods and Services Tax Centre of Expertise, Australian Taxation Office", "Registration_Number": "F2005B02426", "Registration_Date": "15 September 2005", "Body": "Citation (see Note 1) | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 9) 2000. | Commencement (see Note 1) | 2.(a) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (b) This determination does not revoke or vary any previous determination made by the Commissioner. | Application of determination | 3. 3. This determination applies to an entity not determined previously as being able to issue a tax invoice belonging to a class of tax invoices that may be issued by a recipient. | Classes of Tax Invoices that may be issued by the recipient of a taxable supply | 4. 4. A Direct Selling Association of Australia Inc (DSAA) member who is the recipient of a taxable supply may issue a tax invoice that belongs to a class of tax invoices for a taxable supply by a recruiting distributor where the recipient: (i) establishes the value of the supply rather than the supplier; (ii) satisfies the requirements set out in Clause 5. | (i) establishes the value of the supply rather than the supplier; (ii) satisfies the requirements set out in Clause 5. | Requirements that must be satisfied by a recipient of a taxable supply | 5. A recipient must satisfy the following requirements: (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | (a) the supplier and the recipient must be registered for GST when the invoice is issued; (b) the recipient must set out in the tax invoice the ABN of the supplier; (c) the recipient must issue the original or a copy of the tax invoice to the supplier within 28 days of making, or determining, the value of a taxable supply and must retain the original or the copy; (d) the recipient must issue the original or a copy of an adjustment note to the supplier within 28 days of the adjustment and must retain the original or the copy; (e) the recipient must reasonably comply with its obligations under the taxation laws; (f) (f) the recipient must have either: • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; (g) (g) the recipient must not issue a document that would otherwise be a recipient created tax invoice, on or after the date when the recipient or the supplier has failed to comply with any of the requirements of this determination. | • a written agreement with the supplier specifying the supplies to which it relates, that is current and effective when the RCTI is issued, agreeing that: (i) the recipient can issue tax invoices in respect of the supplies; (ii) the supplier will not issue tax invoices in respect of the supplies; (iii) the supplier acknowledges that it is registered for GST when it enters into the agreement and that it will notify the recipient if it ceases to be registered; and (iv) the recipient acknowledges that it is registered when it enters into the agreement and that it will notify the supplier if it ceases to be registered for GST; or • an agreement with the supplier embedded in an RCTI it issues that contains the following statement: The recipient and the supplier declare that this agreement applies to supplies to which this tax invoice relates. The recipient can issue tax invoices in respect of these supplies. The supplier will not issue tax invoices in respect of these supplies. The supplier acknowledges that it is registered for GST and that it will notify the recipient if it ceases to be registered. The recipient acknowledges that it is registered for GST and that it will notify the supplier if it ceases to be registered for GST. Acceptance of this RCTI constitutes acceptance of the terms of this written agreement. Both parties to this supply agree that they are parties to an RCTI agreement. The supplier agrees to notify the recipient if the supplier does not wish to accept the proposed agreement within 21 days of receiving this document; | Definitions | 6. The following expressions are defined for the purpose of this determination: Direct Selling Direct selling is a form of non-store selling in Australia which involves face to face selling and generally relies upon selling to friends and neighbours and other customers. Recruiting Distributor The members of the DSAA in general use networks of independent distributors to sell the member's products. Independent distributors are encouraged to recruit other persons into the business and these other persons become part of the recruiting distributors network or downline. | Direct Selling Direct selling is a form of non-store selling in Australia which involves face to face selling and generally relies upon selling to friends and neighbours and other customers. | Recruiting Distributor The members of the DSAA in general use networks of independent distributors to sell the member's products. Independent distributors are encouraged to recruit other persons into the business and these other persons become part of the recruiting distributors network or downline. | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 . Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 9) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009 14 May 2009 (see RCTI 2009/1 ) 1 July 2009 Table of Amendments Provision affected How affected Clause 5 am. ( RCTI 2009/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/RCTI20009/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2020/2", "Title": "Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Determination 2020", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2020", "Date_of_Issue": "", "Signatory": "Deborah Jenkins Deputy Commissioner of Taxation", "Registration_Number": "F2020L00110", "Registration_Date": "10 February 2020", "Body": "1. Name of instrument: This determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Determination 2020. | 2. Commencement: This determination is taken to have commenced on 15 August 2017, the day after the previous determination was registered on the Federal Register of Legislation. | 3. Revocation of previous instruments: This determination repeals and replaces Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Legislative Instrument 2017 , F2017L01018, registered on 14 August 2017 (previous determination). | 4. Application: This determination applies to net amounts for tax periods that start on or after 14 August 2017, being the application date in the previous determination. | 5. Determination (Who is covered by this Determination): This determination applies to corporate card statement cardholders. | 6. Definitions: (1) The following expressions are defined for the purposes of this determination: Acquirer is an entity that signs a merchant and is responsible for settlement to the merchant in respect of corporate card transactions acquired from that merchant. Cardholder is the entity participating in an arrangement under which the corporate card is issued to that entity, or other entities at its request. Corporate card is a card, or an account (where a physical card may not be issued), that is issued to and in the name of an entity, or other entities at its request, and is intended to be used to purchase goods and services for commercial purposes. Corporate card provider is: (a) any of the following entities: (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Custom Service Leasing Pty Ltd; (iv) Diners Club Pty Limited; (v) Entities that issue MasterCard corporate cards; (vi) Entities that issue Visa corporate cards; (vii) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (viii) Mining & Construction Card Company Pty Ltd; (ix) Wex Fuel Cards Australia Ltd; (x) Qantas Airways Limited; (xi) Wex Australia Pty Ltd; or (b) an entity authorised by an entity listed above in paragraph (a) to provide their corporate card products. Corporate card statement is a statement for a corporate card that is issued by or on behalf of a corporate card provider. It includes electronic data files of transactions and statements that are issued periodically or on demand. GST Act means the A New Tax System (Goods and Services Tax) Act 1999. Mixed transaction supplier is a supplier who has indicated on a signed statement (referred to in section 10) that they provide taxable supplies as well as GST-free and/or input taxed supplies. Supplier includes an agent through whom the supplier makes a supply. (a) any of the following entities: (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Custom Service Leasing Pty Ltd; (iv) Diners Club Pty Limited; (v) Entities that issue MasterCard corporate cards; (vi) Entities that issue Visa corporate cards; (vii) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (viii) Mining & Construction Card Company Pty Ltd; (ix) Wex Fuel Cards Australia Ltd; (x) Qantas Airways Limited; (xi) Wex Australia Pty Ltd; or (b) an entity authorised by an entity listed above in paragraph (a) to provide their corporate card products. (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Custom Service Leasing Pty Ltd; (iv) Diners Club Pty Limited; (v) Entities that issue MasterCard corporate cards; (vi) Entities that issue Visa corporate cards; (vii) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (viii) Mining & Construction Card Company Pty Ltd; (ix) Wex Fuel Cards Australia Ltd; (x) Qantas Airways Limited; (xi) Wex Australia Pty Ltd; or (2) Other expressions in this determination have the same meaning as in the GST Act. | 7. Relief from requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a cardholder is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if all the requirements in section 8 of this determination are satisfied. | 8. Requirements for relief from holding a tax invoice: (1) At the time the cardholder gives its GST return/business activity statement for the tax period to the Commissioner: (a) the cardholder must hold a corporate card statement that records a transaction which includes the creditable acquisition and meets the corporate card statement information requirements set out in section 9; (b) the cardholder must meet all the requirements of section 13; and (c) the creditable acquisition on the corporate card statement must not have an 'estimated GST amount' that was calculated under subsection 11(b). (a) the cardholder must hold a corporate card statement that records a transaction which includes the creditable acquisition and meets the corporate card statement information requirements set out in section 9; (b) the cardholder must meet all the requirements of section 13; and (c) the creditable acquisition on the corporate card statement must not have an 'estimated GST amount' that was calculated under subsection 11(b). (2) For the corporate card statement referred to in subsection 8(1), the corporate card provider: (a) must meet the accuracy requirements set out in section 12; (b) must have in place an accurate method of obtaining or calculating the transaction information specified in subsection 9(d); and (c) can choose to use the signed statement method in section 10 to satisfy paragraph 8(2)(b) in relation to GST payable. (a) must meet the accuracy requirements set out in section 12; (b) must have in place an accurate method of obtaining or calculating the transaction information specified in subsection 9(d); and (c) can choose to use the signed statement method in section 10 to satisfy paragraph 8(2)(b) in relation to GST payable. | 9. Corporate card statement information requirements: The corporate card statement must contain enough information to enable the following to be ascertained by the cardholder: (a) the date of issue of the corporate card statement; (b) the identity or ABN of the cardholder; (c) the name(s) of the person(s) or department(s) that uses the corporate card to purchase the creditable acquisition, or in the case of fuel cards, the vehicle identifier; (d) for the particular transactions containing the creditable acquisition: (i) the date the cardholder acquired the supply; (ii) the identity of the supplier, or driver ID for a supply of taxi travel; (iii) the ABN of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief description of the supply or, if that is not available, a description or recognised code identifying the supplier's industry; (vi) the GST payable; and (vii) the total amount paid. (a) the date of issue of the corporate card statement; (b) the identity or ABN of the cardholder; (c) the name(s) of the person(s) or department(s) that uses the corporate card to purchase the creditable acquisition, or in the case of fuel cards, the vehicle identifier; (d) for the particular transactions containing the creditable acquisition: (i) the date the cardholder acquired the supply; (ii) the identity of the supplier, or driver ID for a supply of taxi travel; (iii) the ABN of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief description of the supply or, if that is not available, a description or recognised code identifying the supplier's industry; (vi) the GST payable; and (vii) the total amount paid. (i) the date the cardholder acquired the supply; (ii) the identity of the supplier, or driver ID for a supply of taxi travel; (iii) the ABN of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief description of the supply or, if that is not available, a description or recognised code identifying the supplier's industry; (vi) the GST payable; and (vii) the total amount paid. | 10. Use of signed statements for obtaining transaction information: (1) The corporate card provider/acquirer may, in relation to a supplier, use the signed statement method in section 11 to calculate GST payable, provided they have a signed statement from each supplier that: (a) states the ABN and Branch Registration Number (where applicable) of the supplier; (b) states the type of supplies (that is, taxable, GST-free and/or input taxed supplies) made by the supplier and for which the corporate card is accepted as payment; (c) where the supplier only makes taxable supplies - states whether or not GST is calculated at 1/11th of the price for all the taxable supplies made by the supplier; and (d) provides the corporate card provider/acquirer with an undertaking the corporate card provider/acquirer will be notified when the supplier: (i) ceases to be registered for GST; or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price. (a) states the ABN and Branch Registration Number (where applicable) of the supplier; (b) states the type of supplies (that is, taxable, GST-free and/or input taxed supplies) made by the supplier and for which the corporate card is accepted as payment; (c) where the supplier only makes taxable supplies - states whether or not GST is calculated at 1/11th of the price for all the taxable supplies made by the supplier; and (d) provides the corporate card provider/acquirer with an undertaking the corporate card provider/acquirer will be notified when the supplier: (i) ceases to be registered for GST; or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price. (i) ceases to be registered for GST; or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price. (2) The corporate card provider/acquirer must retain the signed statement for at least 5 years after the supplier ceases their association with the corporate card provider/acquirer. | 11. Calculating GST payable or estimated GST amounts using the signed statement method: The signed statement method for calculating the GST payable or an estimated GST amount for a supply is as follows: (a) for the GST payable - where the supplier has indicated on the signed statement that the supplier only makes taxable supplies where the GST is 1/11th of the price, the corporate card provider/acquirer may calculate the GST payable on the supply as 1/11th of the price; or (b) for an estimated GST amount - where a supplier has indicated on the signed statement that the supplier makes taxable supplies where GST may not be 1/11th of the price, or the supplier is a mixed transaction supplier, the corporate card provider/acquirer may calculate an estimated GST amount of 1/11th of the price of the relevant transaction if: (i) the corporate card provider/acquirer indicates the estimated GST amount for this transaction must be verified; (ii) the corporate card provider/acquirer advises the cardholder to obtain a tax invoice for the supply before attributing an input tax credit to a tax period (if required by subsection 29-10(3) of the GST Act); and (iii) at least one of the requirements in paragraphs 11(b)(i) and 11(b)(ii) is prominently displayed on the corporate card statement. (a) for the GST payable - where the supplier has indicated on the signed statement that the supplier only makes taxable supplies where the GST is 1/11th of the price, the corporate card provider/acquirer may calculate the GST payable on the supply as 1/11th of the price; or (b) for an estimated GST amount - where a supplier has indicated on the signed statement that the supplier makes taxable supplies where GST may not be 1/11th of the price, or the supplier is a mixed transaction supplier, the corporate card provider/acquirer may calculate an estimated GST amount of 1/11th of the price of the relevant transaction if: (i) the corporate card provider/acquirer indicates the estimated GST amount for this transaction must be verified; (ii) the corporate card provider/acquirer advises the cardholder to obtain a tax invoice for the supply before attributing an input tax credit to a tax period (if required by subsection 29-10(3) of the GST Act); and (iii) at least one of the requirements in paragraphs 11(b)(i) and 11(b)(ii) is prominently displayed on the corporate card statement. (i) the corporate card provider/acquirer indicates the estimated GST amount for this transaction must be verified; (ii) the corporate card provider/acquirer advises the cardholder to obtain a tax invoice for the supply before attributing an input tax credit to a tax period (if required by subsection 29-10(3) of the GST Act); and (iii) at least one of the requirements in paragraphs 11(b)(i) and 11(b)(ii) is prominently displayed on the corporate card statement. | 12. Accuracy requirements for corporate card statements: Where the corporate card provider has reason to consider any information set out in subsection 9(d) or an estimated GST amount is not accurate, the corporate card provider/acquirer must not include that information on the corporate card statement. | 13. Cardholder requirements: The cardholder must have in place: (a) an effectively regulated corporate policy (that includes the retention of documentary evidence) for determining the extent of creditable purpose for acquisitions made on the corporate card that are wholly or partly of a private or domestic nature; and (b) an effectively regulated corporate policy that ensures the tax invoice and the corporate card statement are not incorrectly used to claim input tax credits more than once for a creditable acquisition. (a) an effectively regulated corporate policy (that includes the retention of documentary evidence) for determining the extent of creditable purpose for acquisitions made on the corporate card that are wholly or partly of a private or domestic nature; and (b) an effectively regulated corporate policy that ensures the tax invoice and the corporate card statement are not incorrectly used to claim input tax credits more than once for a creditable acquisition. | 14. Reimbursement of employees etc: If the cardholder has a creditable acquisition because of section 111-5 of the GST Act: (a) they are taken to meet paragraph 8(1)(a) if they hold a corporate card statement that includes the details at section 9 for the expense for which reimbursement is paid; and (b) any reference to a creditable acquisition in section 9 is taken to be a reference to the expense for which reimbursement is paid. (a) they are taken to meet paragraph 8(1)(a) if they hold a corporate card statement that includes the details at section 9 for the expense for which reimbursement is paid; and (b) any reference to a creditable acquisition in section 9 is taken to be a reference to the expense for which reimbursement is paid.", "Related_Explanatory_Statements": "WTI 2020/2 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Legislative Instrument 2017 (F2017L01018) , registered on 14 August 2017 | This determination repeals and replaces Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Legislative Instrument 2017 , F2017L01018, registered on 14 August 2017 (previous determination).", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20202/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2018/1", "Title": "Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Determination 2018", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2018", "Date_of_Issue": "24 September 2018", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2018L01354", "Registration_Date": "27 September 2018", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Determination 2018. | 2. Commencement: This determination commences on the day after its registration on the Federal Register of Legislation. | 3. Repeal of previous determination: This determination repeals and replaces Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Legislative Instrument (No. 2) 2008 (F2010C00775) registered on 3 September 2008. | 4. Definitions: (1) The following expressions are defined for the purposes of this determination: Cardholder is the entity participating in an arrangement under which the Visa Purchasing Card is issued to that entity, or other entities at its request. Data matching provider means: (a) Visa International; or (b) a Visa Purchasing Card provider; or (c) an entity authorised by Visa International and/or a Visa Purchasing Card provider; or (d) any of the entities in paragraphs (a),(b), and (c) working in combination. Electronic purchasing system is a computer based system that: (a) allows a cardholder to initiate the acquisition of supplies by transmission of an electronic based purchase order to the supplier; (b) records information in relation to acquisitions made by the cardholder; and (c) ensures that functions mentioned in paragraph (a) and (b) are undertaken in an accurate and reasonably secure manner. GST Act means the A New Tax System (Goods and Services Tax) Act 1999. GST registration number means the GST registration number of the supplier, which is either an Australian Business Number (ABN) or ATO Reference Number (ARN). Matched data file is a file that is produced and issued by the data matching provider that meets the following requirements: (a) the data matching provider must produce and issue the file under secure systems and control mechanisms satisfying the ongoing security requirements of the Visa Purchasing Card provider or Visa International; and (b) the file must only contain transactions where the issuer's transaction data and the purchase order data file have been positively matched using the following data fields: (i) the supplier's name or identification number; (ii) the purchasing card number; (iii) the price; and (iv) the date. Qualifying cardholder is a cardholder that satisfies paragraph (a) or (b), or paragraphs (c) and (d): (a) the cardholder is a government related entity; or (b) in respect of the cardholder, either: (i) a determination under section 27-15 of the GST Act is in effect; or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply; or (c) one of the following applies: (i) the cardholder satisfies or could satisfy the membership requirements of a GST group set out in section 48-10 of the GST Act; or (ii) the cardholder is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) of the GST Act to be the joint venture operator of the joint venture; or (iii) the cardholder is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act; and (d) in respect of the cardholder or any relevant entity, either: (i) a determination under section 27-15 of the GST Act is in effect; or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply. Relevant entity means an entity that: (a) satisfies or could satisfy the membership requirements of the same GST group as a cardholder; (b) is a participant in the same GST joint venture as a cardholder; or (c) is or could be a member of a GST group of which an entity referred to in paragraph (b) is also or could also be a member. Supplier includes an agent through whom the supplier makes a supply. Visa International means the Visa International Service Association Inc. Visa Purchasing Card is a Visa International branded card or account that is issued to and in the name of an entity (or other entities as requested) and is used to purchase goods and services for commercial purposes. Visa Purchasing Card provider is an entity that issues Visa Purchasing Cards or an entity authorised to provide Visa Purchasing Cards. (a) Visa International; or (b) a Visa Purchasing Card provider; or (c) an entity authorised by Visa International and/or a Visa Purchasing Card provider; or (d) any of the entities in paragraphs (a),(b), and (c) working in combination. (a) allows a cardholder to initiate the acquisition of supplies by transmission of an electronic based purchase order to the supplier; (b) records information in relation to acquisitions made by the cardholder; and (c) ensures that functions mentioned in paragraph (a) and (b) are undertaken in an accurate and reasonably secure manner. (a) the data matching provider must produce and issue the file under secure systems and control mechanisms satisfying the ongoing security requirements of the Visa Purchasing Card provider or Visa International; and (b) the file must only contain transactions where the issuer's transaction data and the purchase order data file have been positively matched using the following data fields: (i) the supplier's name or identification number; (ii) the purchasing card number; (iii) the price; and (iv) the date. (i) the supplier's name or identification number; (ii) the purchasing card number; (iii) the price; and (iv) the date. (a) the cardholder is a government related entity; or (b) in respect of the cardholder, either: (i) a determination under section 27-15 of the GST Act is in effect; or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply; or (c) one of the following applies: (i) the cardholder satisfies or could satisfy the membership requirements of a GST group set out in section 48-10 of the GST Act; or (ii) the cardholder is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) of the GST Act to be the joint venture operator of the joint venture; or (iii) the cardholder is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act; and (d) in respect of the cardholder or any relevant entity, either: (i) a determination under section 27-15 of the GST Act is in effect; or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply. (i) a determination under section 27-15 of the GST Act is in effect; or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply; or (i) the cardholder satisfies or could satisfy the membership requirements of a GST group set out in section 48-10 of the GST Act; or (ii) the cardholder is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) of the GST Act to be the joint venture operator of the joint venture; or (iii) the cardholder is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act; and (i) a determination under section 27-15 of the GST Act is in effect; or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply. (a) satisfies or could satisfy the membership requirements of the same GST group as a cardholder; (b) is a participant in the same GST joint venture as a cardholder; or (c) is or could be a member of a GST group of which an entity referred to in paragraph (b) is also or could also be a member. (2) Other expressions in this determination have the same meaning as in the GST Act. | 5. Relief from requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a cardholder is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if all the requirements in section 6 of this determination are satisfied. | 6. Requirements for relief from holding a tax invoice: (1) At the time the cardholder gives its GST return/Business Activity Statement for the tax period to the Commissioner: (a) the cardholder must hold a matched data file that records a transaction which includes the creditable acquisition and meets the matched data file information requirements set out in section 7; (b) the cardholder must meet all the requirements of section 13; and (c) section 14 must not require the cardholder to hold a tax invoice in relation to the acquisition. (a) the cardholder must hold a matched data file that records a transaction which includes the creditable acquisition and meets the matched data file information requirements set out in section 7; (b) the cardholder must meet all the requirements of section 13; and (c) section 14 must not require the cardholder to hold a tax invoice in relation to the acquisition. (2) For the matched data file referred to in subsection 4(1), the data matching provider must: (a) meet the data matching provider requirements set out in section 12; and (b) where any of the matched data file information specified in paragraph 7(d) for a particular supply is provided by the cardholder to the data matching provider, the cardholder-data method must be used in accordance with section 8. (a) meet the data matching provider requirements set out in section 12; and (b) where any of the matched data file information specified in paragraph 7(d) for a particular supply is provided by the cardholder to the data matching provider, the cardholder-data method must be used in accordance with section 8. | 7. Matched data file information requirements: The matched data file must include: (a) the date of issue of the matched data file; (b) the identity or ABN of the cardholder (c) the name(s) of the person(s) or department(s) that uses the Visa Purchasing Card to purchase the creditable acquisition; (d) for the particular creditable acquisition: (i) the date the cardholder acquired the supply; (ii) the identity of the supplier; (iii) the GST registration number of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief description of the supply or, if that is not available, a description or recognised code identifying the supplier's industry; (vi) the GST payable; and (vii) the total amount paid. (a) the date of issue of the matched data file; (b) the identity or ABN of the cardholder (c) the name(s) of the person(s) or department(s) that uses the Visa Purchasing Card to purchase the creditable acquisition; (d) for the particular creditable acquisition: (i) the date the cardholder acquired the supply; (ii) the identity of the supplier; (iii) the GST registration number of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief description of the supply or, if that is not available, a description or recognised code identifying the supplier's industry; (vi) the GST payable; and (vii) the total amount paid. (i) the date the cardholder acquired the supply; (ii) the identity of the supplier; (iii) the GST registration number of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief description of the supply or, if that is not available, a description or recognised code identifying the supplier's industry; (vi) the GST payable; and (vii) the total amount paid. | 8. Use of the cardholder-data method for obtaining matched data file information: To use the cardholder-data method: (a) the cardholder must be a qualifying cardholder; (b) the particular supply recorded on the matched data file must only have been acquired and recorded by way of an electronic purchasing system; and (c) the requirements in sections 9, 10 and 11 must be satisfied. (a) the cardholder must be a qualifying cardholder; (b) the particular supply recorded on the matched data file must only have been acquired and recorded by way of an electronic purchasing system; and (c) the requirements in sections 9, 10 and 11 must be satisfied. | 9. Cardholder-data method - information supplier must provide to qualifying cardholder: The supplier must have provided the following details to the qualifying cardholder for recording on the electronic purchasing system: (a) the identity of the supplier; (b) the GST registration number of the supplier; (c) the Branch Registration Number of the supplier (where applicable); (d) in relation to each potential supply that can be acquired via the electronic purchasing system: (i) a brief description of the potential supply; (ii) the amount of GST to be paid; and (iii) the total price to be paid. (a) the identity of the supplier; (b) the GST registration number of the supplier; (c) the Branch Registration Number of the supplier (where applicable); (d) in relation to each potential supply that can be acquired via the electronic purchasing system: (i) a brief description of the potential supply; (ii) the amount of GST to be paid; and (iii) the total price to be paid. (i) a brief description of the potential supply; (ii) the amount of GST to be paid; and (iii) the total price to be paid. 10. Cardholder-data method - information supplier or cardholder must provide to data matching provider The supplier or the qualifying cardholder must provide the data matching provider with: (a) the GST registration number of the supplier; and (b) the Branch Registration Number of the supplier (where applicable). (a) the GST registration number of the supplier; and (b) the Branch Registration Number of the supplier (where applicable). | 11. Cardholder-data method - qualifying cardholder and purchase order information requirements: Purchase order information requirements (1) For each acquisition initiated via the electronic purchasing system, the qualifying cardholder must provide a purchase order to the supplier that contains the following information: (a) full or partial Visa Purchasing Card number; (b) date of the purchase order; (c) the identity of the supplier; (d) the GST registration number of the supplier; (e) the Branch Registration Number of the supplier (if applicable); (f) the identity or the ABN of the recipient; (g) a brief description of each thing supplied; (h) for each description, the quantity of the goods or the extent of the services supplied; (i) the price of the supply; and (j) the amount of GST payable. (a) full or partial Visa Purchasing Card number; (b) date of the purchase order; (c) the identity of the supplier; (d) the GST registration number of the supplier; (e) the Branch Registration Number of the supplier (if applicable); (f) the identity or the ABN of the recipient; (g) a brief description of each thing supplied; (h) for each description, the quantity of the goods or the extent of the services supplied; (i) the price of the supply; and (j) the amount of GST payable. Qualifying cardholder requirements (2) A qualifying cardholder must also satisfy the following requirements: (a) the qualifying cardholder must provide the following purchase order data from each purchase order to the data matching provider: (i) the date of the purchase order; (ii) the purchasing card number of the qualifying cardholder; (iii) the identity or GST registration number of the supplier; (iv) a brief description of each thing supplied; (v) the price of the supply; and (vi) the amount of GST payable. (b) the qualifying cardholder must reasonably comply with its obligations under the taxation laws; and (c) the qualifying cardholder will transmit purchase order data to the data matching provider pursuant to a written agreement that the qualifying cardholder has with the supplier. The agreement must specify the supplies which will be made via the electronic purchasing system and contain the following terms: (i) the qualifying cardholder and the supplier agree that the qualifying cardholder will transmit purchase order data to the data matching provider; (ii) the supplier and the qualifying cardholder must be registered for GST at the time that the supplier makes the supply recorded on the matched data file; (iii) the supplier acknowledges that it will notify the qualifying cardholder if it ceases to be registered for GST; and (iv) if the supplier issues a tax invoice that relates to a supply specified in the agreement, the supplier agrees that the tax invoice will be marked prominently or be easily identifiable as having resulted from an electronic purchasing system transaction. (a) the qualifying cardholder must provide the following purchase order data from each purchase order to the data matching provider: (i) the date of the purchase order; (ii) the purchasing card number of the qualifying cardholder; (iii) the identity or GST registration number of the supplier; (iv) a brief description of each thing supplied; (v) the price of the supply; and (vi) the amount of GST payable. (b) the qualifying cardholder must reasonably comply with its obligations under the taxation laws; and (c) the qualifying cardholder will transmit purchase order data to the data matching provider pursuant to a written agreement that the qualifying cardholder has with the supplier. The agreement must specify the supplies which will be made via the electronic purchasing system and contain the following terms: (i) the qualifying cardholder and the supplier agree that the qualifying cardholder will transmit purchase order data to the data matching provider; (ii) the supplier and the qualifying cardholder must be registered for GST at the time that the supplier makes the supply recorded on the matched data file; (iii) the supplier acknowledges that it will notify the qualifying cardholder if it ceases to be registered for GST; and (iv) if the supplier issues a tax invoice that relates to a supply specified in the agreement, the supplier agrees that the tax invoice will be marked prominently or be easily identifiable as having resulted from an electronic purchasing system transaction. (i) the date of the purchase order; (ii) the purchasing card number of the qualifying cardholder; (iii) the identity or GST registration number of the supplier; (iv) a brief description of each thing supplied; (v) the price of the supply; and (vi) the amount of GST payable. (i) the qualifying cardholder and the supplier agree that the qualifying cardholder will transmit purchase order data to the data matching provider; (ii) the supplier and the qualifying cardholder must be registered for GST at the time that the supplier makes the supply recorded on the matched data file; (iii) the supplier acknowledges that it will notify the qualifying cardholder if it ceases to be registered for GST; and (iv) if the supplier issues a tax invoice that relates to a supply specified in the agreement, the supplier agrees that the tax invoice will be marked prominently or be easily identifiable as having resulted from an electronic purchasing system transaction. | 12. Data matching provider requirements for matched data files: (1) Where the data matching provider has reason to consider any information set out in paragraph 7(d) is not accurate, the data matching provider must not include that information in the matched data file. (2) The data matching provider must retain a copy of the matched data file for a period of 5 years from the date of the last supply recorded on that file. | 13. Cardholder requirements: The cardholder must have in place: (a) an effectively regulated corporate policy (that includes the retention of documentary evidence) for determining the extent of creditable purpose for acquisitions made on the Visa Purchasing Card that are wholly or partly of a private or domestic nature; and (b) an effectively regulated corporate policy that ensures a tax invoice and the matched data file are not incorrectly used to claim input tax credits twice for a single creditable acquisition. (a) an effectively regulated corporate policy (that includes the retention of documentary evidence) for determining the extent of creditable purpose for acquisitions made on the Visa Purchasing Card that are wholly or partly of a private or domestic nature; and (b) an effectively regulated corporate policy that ensures a tax invoice and the matched data file are not incorrectly used to claim input tax credits twice for a single creditable acquisition. | 14. Situations where a tax invoice is still required: The cardholder must hold a tax invoice before attributing input tax credits to a tax period (if required by subsection 29-10(3) of the GST Act) for a creditable acquisition recorded on a matched data file where: (a) if the cardholder-data method is used, a requirement set out in section 8 is not satisfied in relation to that supply; or (b) there is an error on the matched data file in relation to that acquisition. (a) if the cardholder-data method is used, a requirement set out in section 8 is not satisfied in relation to that supply; or (b) there is an error on the matched data file in relation to that acquisition. | 15. Reimbursement of employees etc: If the cardholder has a creditable acquisition because of section 111-5 of the GST Act: (a) they are taken to meet the requirements of paragraph 6(1)(a) if they hold a matched data file that includes the details at section 7 for the expense for which reimbursement is paid; and (b) any reference to a creditable acquisition in section 7 is taken to be a reference to the expense for which reimbursement is paid. (a) they are taken to meet the requirements of paragraph 6(1)(a) if they hold a matched data file that includes the details at section 7 for the expense for which reimbursement is paid; and (b) any reference to a creditable acquisition in section 7 is taken to be a reference to the expense for which reimbursement is paid.", "Related_Explanatory_Statements": "WTI 2018/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This determination repeals and replaces Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Legislative Instrument (No. 2) 2008 (F2010C00775) registered on 3 September 2008.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20181/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2017/2", "Title": "Goods and Services Tax: Waiver of Tax Invoice Requirement Determination 2017- customers of Custom Service Leasing Pty Ltd", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2017", "Date_of_Issue": "28 March 2017", "Signatory": "Signed by Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L00335", "Registration_Date": "29 March 2017", "Body": "1. Name of determination: This determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement Determination 2017- customers of Custom Service Leasing Pty Ltd. | 2. Commencement: This determination commences on the day after its registration on the Federal Register of Legislation. | 3. Repeal of previous determination: This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination 2000 - customers of GE Capital Fleet Services Australia Pty Ltd - F2006B11624 (previous determination), registered on 24 November 2006. | 4. Application: This determination applies to entities that are Custom Service Leasing customers . This determination is substantially the same as the previous determination. An entity that satisfied the requirements of the previous determination and that is a Custom Service Leasing customer will satisfy the requirements of this determination. | 5. Circumstances where the requirement for a tax invoice does not apply: (1) A Custom Service Leasing customer will not be required to hold a tax invoice for a creditable acquisition in order to attribute an input tax credit from that creditable acquisition to a tax period provided the following conditions are met at the time the Custom Service Leasing customer lodges its Business Activity Statement (BAS) for that tax period: (a) the Custom Service Leasing customer holds an expense report produced by Custom Service Leasing Pty Ltd that records the creditable acquisition and includes the following details: (i) the Custom Service Leasing customer 's name (ii) the Custom Service Leasing customer 's Australian Business Number (ABN) or address (iii) the driver's name (iv) a vehicle identifier (v) for each creditable acquisition for which the Custom Service Leasing customer may claim an input tax credit the report must have: • the purchase order identifier • a brief description of the taxable supply • the quantity or extent of the taxable supply (where applicable) • the supplier's name • the supplier's ABN • the supplier's GST branch registration number (if any) • the supplier's reference number (if any) • the date that the Custom Service Leasing customer purchased the creditable acquisition • the GST-inclusive amount for the taxable supply • the amount of GST paid, and (vi) contains words to the effect that the expense report may be used instead of a tax invoice to substantiate creditable acquisitions recorded on it, and (b) Custom Service Leasing Pty Ltd: (i) stamps all of the supplier's tax invoices that it receives on behalf of a Custom Service Leasing customer , and (ii) records in the expense report to the Custom Service Leasing customer the words 'Recorded by Custom Service Leasing Pty Ltd'. (a) the Custom Service Leasing customer holds an expense report produced by Custom Service Leasing Pty Ltd that records the creditable acquisition and includes the following details: (i) the Custom Service Leasing customer 's name (ii) the Custom Service Leasing customer 's Australian Business Number (ABN) or address (iii) the driver's name (iv) a vehicle identifier (v) for each creditable acquisition for which the Custom Service Leasing customer may claim an input tax credit the report must have: • the purchase order identifier • a brief description of the taxable supply • the quantity or extent of the taxable supply (where applicable) • the supplier's name • the supplier's ABN • the supplier's GST branch registration number (if any) • the supplier's reference number (if any) • the date that the Custom Service Leasing customer purchased the creditable acquisition • the GST-inclusive amount for the taxable supply • the amount of GST paid, and (vi) contains words to the effect that the expense report may be used instead of a tax invoice to substantiate creditable acquisitions recorded on it, and (b) Custom Service Leasing Pty Ltd: (i) stamps all of the supplier's tax invoices that it receives on behalf of a Custom Service Leasing customer , and (ii) records in the expense report to the Custom Service Leasing customer the words 'Recorded by Custom Service Leasing Pty Ltd'. (i) the Custom Service Leasing customer 's name (ii) the Custom Service Leasing customer 's Australian Business Number (ABN) or address (iii) the driver's name (iv) a vehicle identifier (v) for each creditable acquisition for which the Custom Service Leasing customer may claim an input tax credit the report must have: • the purchase order identifier • a brief description of the taxable supply • the quantity or extent of the taxable supply (where applicable) • the supplier's name • the supplier's ABN • the supplier's GST branch registration number (if any) • the supplier's reference number (if any) • the date that the Custom Service Leasing customer purchased the creditable acquisition • the GST-inclusive amount for the taxable supply • the amount of GST paid, and (vi) contains words to the effect that the expense report may be used instead of a tax invoice to substantiate creditable acquisitions recorded on it, and • the purchase order identifier • a brief description of the taxable supply • the quantity or extent of the taxable supply (where applicable) • the supplier's name • the supplier's ABN • the supplier's GST branch registration number (if any) • the supplier's reference number (if any) • the date that the Custom Service Leasing customer purchased the creditable acquisition • the GST-inclusive amount for the taxable supply • the amount of GST paid, and (i) stamps all of the supplier's tax invoices that it receives on behalf of a Custom Service Leasing customer , and (ii) records in the expense report to the Custom Service Leasing customer the words 'Recorded by Custom Service Leasing Pty Ltd'. | 6. Definitions: The following expressions are defined for the purpose of this determination: Custom Service Leasing customer is a recipient of a taxable supply that is documented by Custom Service Leasing Pty Ltd (or that entity under any other name), previously named GE Capital Fleet Services Australia Pty Ltd, in its provision of fleet management services. Other expressions in this determination have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "WTI 2017/2 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 4) 2000 - customers of GE Capital Fleet Services Australia Pty Ltd (F2006B11624) , registered on 24 November 2006. | This determination repeals and replaces determination A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination 2000 - customers of GE Capital Fleet Services Australia Pty Ltd - F2006B11624 (previous determination), registered on 24 November 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20172/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2017/5", "Title": "Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Legislative Instrument 2017", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2017", "Date_of_Issue": "21 July 2017", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2017L01018", "Registration_Date": "14 August 2017", "Body": "1. Name of instrument: This determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Legislative Instrument 2017. | 2. Commencement: This instrument is taken to have commenced on the day after it is registered on the Federal Register of Legislation. | 3. Revocation of previous instruments: This determination repeals and replaces: (a) Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Legislative Instrument (No.1) 2008 F2008L03345 registered on 3 September 2008; and (b) Goods and Services Tax: Waiver of Tax Invoice Requirement Determination 2017 - customers of Custom Service Leasing Pty Ltd F2017L00335 registered on 29 March 2017 (a) Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Legislative Instrument (No.1) 2008 F2008L03345 registered on 3 September 2008; and (b) Goods and Services Tax: Waiver of Tax Invoice Requirement Determination 2017 - customers of Custom Service Leasing Pty Ltd F2017L00335 registered on 29 March 2017 | 4. Application: This instrument applies to net amounts for tax periods that start on or after the date it is registered on the Federal Register of Legislation. | 5. Determination (Who is covered by this Determination): This determination applies to corporate card statement cardholders. | 6. Definitions: The following expressions are defined for the purposes of this legislative instrument: Acquirer is an entity that signs a merchant and is responsible for settlement to the merchant in respect of corporate card transactions acquired from that merchant. Cardholder is the entity participating in an arrangement under which the corporate card is issued to that entity, or other entities at its request. Corporate card is a card, or an account (where a physical card may not be issued), that is issued to and in the name of an entity, or other entities at its request, and is intended to be used to purchase goods and services for commercial purposes. Corporate card provider is: (a) any of the following entities: (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Custom Service Leasing Pty Ltd; (iv) Diners Club Pty Limited; (v) Entities that issue MasterCard corporate cards; (vi) Entities that issue Visa corporate cards; (vii) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (viii) Mining & Construction Card Company Pty Ltd; (ix) Wex Fuel Cards Australia Ltd; (x) Qantas Airways Limited; or (b) an entity authorised by an entity listed above in paragraph (a) to provide their corporate card products. Corporate card statement is a statement for a corporate card that is issued by or on behalf of a corporate card provider. It includes electronic data files of transactions and statements that are issued periodically or on demand. GST Act means the A New Tax System (Goods and Services Tax) Act 1999. Mixed transaction supplier is a supplier who has indicated on a signed statement (referred to in section 10) that they provide taxable supplies as well as GST-free and/or input taxed supplies. Supplier includes an agent through whom the supplier makes a supply. (a) any of the following entities: (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Custom Service Leasing Pty Ltd; (iv) Diners Club Pty Limited; (v) Entities that issue MasterCard corporate cards; (vi) Entities that issue Visa corporate cards; (vii) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (viii) Mining & Construction Card Company Pty Ltd; (ix) Wex Fuel Cards Australia Ltd; (x) Qantas Airways Limited; or (b) an entity authorised by an entity listed above in paragraph (a) to provide their corporate card products. (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Custom Service Leasing Pty Ltd; (iv) Diners Club Pty Limited; (v) Entities that issue MasterCard corporate cards; (vi) Entities that issue Visa corporate cards; (vii) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (viii) Mining & Construction Card Company Pty Ltd; (ix) Wex Fuel Cards Australia Ltd; (x) Qantas Airways Limited; or Other expressions in this legislative instrument have the same meaning as in the GST Act. | 7. Relief from requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a cardholder is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if all the requirements in section 8 of this instrument are satisfied. | 8. Requirements for relief from holding a tax invoice: (1) At the time the cardholder gives its GST return/Business Activity Statement for the tax period to the Commissioner: (a) the cardholder must hold a corporate card statement that records a transaction which includes the creditable acquisition and meets the corporate card statement information requirements set out in section 9; (b) the cardholder must meet all the requirements of section 13; and (c) the creditable acquisition on the corporate card statement must not have an 'estimated GST amount' that was calculated under subsection 11(b). (a) the cardholder must hold a corporate card statement that records a transaction which includes the creditable acquisition and meets the corporate card statement information requirements set out in section 9; (b) the cardholder must meet all the requirements of section 13; and (c) the creditable acquisition on the corporate card statement must not have an 'estimated GST amount' that was calculated under subsection 11(b). (2) For the corporate card statement referred to in subsection 8(1), the corporate card provider: (a) must meet the accuracy requirements set out in section 12; and (b) must have in place an accurate method of obtaining or calculating the transaction information specified in subsection 9(d), and (c) can choose to use the signed statement method in paragraph 10 to satisfy paragraph 8(2)(b) in relation to GST payable. (a) must meet the accuracy requirements set out in section 12; and (b) must have in place an accurate method of obtaining or calculating the transaction information specified in subsection 9(d), and (c) can choose to use the signed statement method in paragraph 10 to satisfy paragraph 8(2)(b) in relation to GST payable. | 9. Corporate card statement information requirements: The corporate card statement must contain enough information to enable the following to be ascertained by the cardholder: (a) the date of issue of the corporate card statement; (b) the identity or ABN of the cardholder; (c) the name(s) of the person(s) or department(s) that uses the corporate card to purchase the creditable acquisition, or in the case of fuel cards, the vehicle identifier; (d) for the particular transactions containing the creditable acquisition: (i) the date the cardholder acquired the supply; (ii) the identity of the supplier, or driver ID for a supply of taxi travel; (iii) the ABN of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief description of the supply or, if that is not available, a description or recognised code identifying the supplier's industry; (vi) the GST payable; and (vii) the total amount paid. (a) the date of issue of the corporate card statement; (b) the identity or ABN of the cardholder; (c) the name(s) of the person(s) or department(s) that uses the corporate card to purchase the creditable acquisition, or in the case of fuel cards, the vehicle identifier; (d) for the particular transactions containing the creditable acquisition: (i) the date the cardholder acquired the supply; (ii) the identity of the supplier, or driver ID for a supply of taxi travel; (iii) the ABN of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief description of the supply or, if that is not available, a description or recognised code identifying the supplier's industry; (vi) the GST payable; and (vii) the total amount paid. (i) the date the cardholder acquired the supply; (ii) the identity of the supplier, or driver ID for a supply of taxi travel; (iii) the ABN of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief description of the supply or, if that is not available, a description or recognised code identifying the supplier's industry; (vi) the GST payable; and (vii) the total amount paid. | 10. Use of signed statements for obtaining transaction information: (1) The corporate card provider/acquirer may, in relation to a supplier, use the signed statement method in section 11 to calculate GST payable, provided they have a signed statement from each supplier that: (a) states the ABN and Branch Registration Number (where applicable) of the supplier; (b) states the type of supplies (i.e. taxable, GST-free and/or input taxed supplies) made by the supplier and for which the corporate card is accepted as payment; (c) where the supplier only makes taxable supplies - states whether or not GST is calculated at 1/11th of the price for all the taxable supplies made by the supplier; and (d) provides the corporate card provider/acquirer with an undertaking the corporate card provider/acquirer will be notified when the supplier: (i) ceases to be registered for GST; or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price. (a) states the ABN and Branch Registration Number (where applicable) of the supplier; (b) states the type of supplies (i.e. taxable, GST-free and/or input taxed supplies) made by the supplier and for which the corporate card is accepted as payment; (c) where the supplier only makes taxable supplies - states whether or not GST is calculated at 1/11th of the price for all the taxable supplies made by the supplier; and (d) provides the corporate card provider/acquirer with an undertaking the corporate card provider/acquirer will be notified when the supplier: (i) ceases to be registered for GST; or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price. (i) ceases to be registered for GST; or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11th of the price. (2) The corporate card provider/acquirer must retain the signed statement for at least 5 years after the supplier ceases their association with the corporate card provider/acquirer. | 11. Calculating GST payable or estimated GST amounts using the signed statement method: The signed statement method for calculating the GST payable or an estimated GST amount for a supply is as follows: (a) for the GST payable - where the supplier has indicated on the signed statement that the supplier only makes taxable supplies where the GST is 1/11th of the price, the corporate card provider/acquirer may calculate the GST payable on the supply as 1/11th of the price; or (b) for an estimated GST amount - where a supplier has indicated on the signed statement that the supplier makes taxable supplies where GST may not be 1/11th of the price, or the supplier is a mixed transaction supplier, the corporate card provider/acquirer may calculate an estimated GST amount of 1/11th of the price of the relevant transaction if: (i) the corporate card provider/acquirer indicates the estimated GST amount for this transaction must be verified; (ii) the corporate card provider/acquirer advises the cardholder to obtain a tax invoice for the supply before attributing an input tax credit to a tax period (if required by subsection 29-10(3) of the GST Act); and (iii) at least one of the requirements in paragraphs 11(b)(i) and 11(b)(ii) is prominently displayed on the corporate card statement. (a) for the GST payable - where the supplier has indicated on the signed statement that the supplier only makes taxable supplies where the GST is 1/11th of the price, the corporate card provider/acquirer may calculate the GST payable on the supply as 1/11th of the price; or (b) for an estimated GST amount - where a supplier has indicated on the signed statement that the supplier makes taxable supplies where GST may not be 1/11th of the price, or the supplier is a mixed transaction supplier, the corporate card provider/acquirer may calculate an estimated GST amount of 1/11th of the price of the relevant transaction if: (i) the corporate card provider/acquirer indicates the estimated GST amount for this transaction must be verified; (ii) the corporate card provider/acquirer advises the cardholder to obtain a tax invoice for the supply before attributing an input tax credit to a tax period (if required by subsection 29-10(3) of the GST Act); and (iii) at least one of the requirements in paragraphs 11(b)(i) and 11(b)(ii) is prominently displayed on the corporate card statement. (i) the corporate card provider/acquirer indicates the estimated GST amount for this transaction must be verified; (ii) the corporate card provider/acquirer advises the cardholder to obtain a tax invoice for the supply before attributing an input tax credit to a tax period (if required by subsection 29-10(3) of the GST Act); and (iii) at least one of the requirements in paragraphs 11(b)(i) and 11(b)(ii) is prominently displayed on the corporate card statement. | 12. Accuracy requirements for corporate card statements: Where the corporate card provider has reason to consider any information set out in subsection 9(d) or an estimated GST amount is not accurate, the corporate card provider/acquirer must not include that information on the corporate card statement. | 13. Cardholder requirements: The cardholder must have in place: (a) an effectively regulated corporate policy (that includes the retention of documentary evidence) for determining the extent of creditable purpose for acquisitions made on the corporate card that are wholly or partly of a private or domestic nature; and (b) an effectively regulated corporate policy that ensures the tax invoice and the corporate card statement are not incorrectly used to claim input tax credits more than once for a creditable acquisition. (a) an effectively regulated corporate policy (that includes the retention of documentary evidence) for determining the extent of creditable purpose for acquisitions made on the corporate card that are wholly or partly of a private or domestic nature; and (b) an effectively regulated corporate policy that ensures the tax invoice and the corporate card statement are not incorrectly used to claim input tax credits more than once for a creditable acquisition. | 14. Reimbursement of employees etc: If the cardholder has a creditable acquisition because of section 111-5 of the GST Act: (a) they are taken to meet paragraph 8(1)(a) if they hold a corporate card statement that includes the details at section 9 for the expense for which reimbursement is paid; and (b) any reference to a creditable acquisition in section 9 is taken to be a reference to the expense for which reimbursement is paid. (a) they are taken to meet paragraph 8(1)(a) if they hold a corporate card statement that includes the details at section 9 for the expense for which reimbursement is paid; and (b) any reference to a creditable acquisition in section 9 is taken to be a reference to the expense for which reimbursement is paid.", "Related_Explanatory_Statements": "WTI 2017/5 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Legislative Instrument (No. 1) 2008 (F2008L03345) , registered on 3 September 2008; and | This determination repeals and replaces: (a) Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Legislative Instrument (No.1) 2008 F2008L03345 registered on 3 September 2008; and (b) Goods and Services Tax: Waiver of Tax Invoice Requirement Determination 2017 - customers of Custom Service Leasing Pty Ltd F2017L00335 registered on 29 March 2017", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20175/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2016/33", "Title": "Goods and Services Tax: Waiver of Tax Invoice Requirement Determination (No.33) 2016- Choice Hotels Corporate Charge Card", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2016", "Date_of_Issue": "26 February 2016", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2016L00221", "Registration_Date": "2 March 2016", "Body": "2. This determination commences on the day after registration.: Repeal of previous determination 3. A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 5 ) 2000 - holders of Inn Club Invoice/Statement issued by Flag Choice Hotels Limited (the previous determination) - F2005B02748, registered on 5 October 2005, is repealed on the commencement of this determination. Waiver of requirement to hold a tax invoice 4. The requirement to hold a tax invoice under subsection 29-10(3) of the GST Act is waived if a Choice Hotels corporate charge card account holder meets the requirements of this determination. Requirements to be met 5. At the time a Choice Hotels corporate charge card(s) account holder gives its GST return for the tax period to the Commissioner, they must hold a corporate card statement issued by Choice Hotels that meets the information requirement set out in Clause 6. Document information requirements 6. The corporate card statement must include: (a) the date of issue of the corporate card statement; (b) the account holder's name; (c) the Australian Business Number or address of the account holder; (d) the total amount of GST payable on the taxable supplies [1] listed on the statement for the period; (e) for the particular taxable supply: (i) the date the taxable supply was made; (ii) the supplier's name; (iii) the supplier's ABN; (iv) the name of the guest; (v) a brief description of the taxable supply (that is, accommodation, food and beverages and other costs); (vi) the price of the taxable supply; and (vi) the invoice number. (a) the date of issue of the corporate card statement; (b) the account holder's name; (c) the Australian Business Number or address of the account holder; (d) the total amount of GST payable on the taxable supplies [1] listed on the statement for the period; (e) for the particular taxable supply: (i) the date the taxable supply was made; (ii) the supplier's name; (iii) the supplier's ABN; (iv) the name of the guest; (v) a brief description of the taxable supply (that is, accommodation, food and beverages and other costs); (vi) the price of the taxable supply; and (vi) the invoice number. (i) the date the taxable supply was made; (ii) the supplier's name; (iii) the supplier's ABN; (iv) the name of the guest; (v) a brief description of the taxable supply (that is, accommodation, food and beverages and other costs); (vi) the price of the taxable supply; and (vi) the invoice number. Attribution of input tax credits 7. Where the account holder complies with the requirements in Clause 5, an input tax credit will be attributable to the first tax period in which they hold the corporate card statement. Definitions 8. The following expressions are defined for the purposes of this determination: account holder means an entity that is issued with one or more Choice Hotels corporate charge cards. Choice Hotels means Choice Hotels Asia-Pac Pty Ltd. Choice Hotels corporate charge card means a corporate charge card that is issued by Choice Hotels to acquire accommodation, goods and services from Choice Hotels franchisees' hotels or motels in Australia. corporate card statement is a statement of liability issued by Choice Hotels to an account holder of one or more Choice Hotels corporate charge cards.", "Related_Explanatory_Statements": "[1] | WTI 2016/33 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 5) 2000 - holders of Inn Club Invoice/Statement issued by Flag Choice Hotels Limited - F2005B02748 - registered on 4 October 2005", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI201633/00001", "Unmatched_Content": "9. Other expressions in this determination have the same meaning as in the GST Act. | [1] Creditable acquisitions is defined in section 11-20 of the GST Act as a taxable supply made to a GST registered recipient who acquired it solely or partly for a creditable purpose and for consideration."}
{"Instrument_Reference": "WTI 2015/30", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No.30) 2015", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01569", "Registration_Date": "30 September 2015", "Body": "2. This determination commences on the day after registration.: Repeal of previous instrument 3. The following determination is repealed on the commencement of this determination: • A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No.3) 2001 - Direct Entry Services (the previous instrument) - F2005B01872, registered on 26/07/2005 is repealed on the commencement of this determination. • A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No.3) 2001 - Direct Entry Services (the previous instrument) - F2005B01872, registered on 26/07/2005 is repealed on the commencement of this determination. Determination (Who is covered by this Determination) 4. This determination applies to: • an entity that was previously determined in the previous instrument that it will not be required to hold a tax invoice for a creditable acquisition of Direct Entry Services in order to attribute an input tax credit on the acquisition to a tax period; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. • an entity that was previously determined in the previous instrument that it will not be required to hold a tax invoice for a creditable acquisition of Direct Entry Services in order to attribute an input tax credit on the acquisition to a tax period; or • an entity that was not determined in the previous instrument, provided it satisfies all the requirements of this instrument. Circumstance where the requirement for a tax invoice does not apply 5. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999 does not apply. 6. An entity will not be required to hold a tax invoice for a creditable acquisition of Direct Entry Services in order to attribute an input tax credit on the acquisition to a tax period, provided that at the time the entity gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner the following requirements are satisfied: (a) the entity is in receipt of a statement from their Australian ADI (Authorised Deposit-Taking Institution) that includes the details outlined in clause 5; and (b) the entity is not in receipt of a tax invoice in respect of that Direct Entry Service. (a) the entity is in receipt of a statement from their Australian ADI (Authorised Deposit-Taking Institution) that includes the details outlined in clause 5; and (b) the entity is not in receipt of a tax invoice in respect of that Direct Entry Service. 7. In accordance with clause 4(a), the Statement from the entity's Australian ADI must include the following details; (a) the entity's name; (b) the entity's ABN or address; (c) for each acquisition of Direct Entry Services for which the entity may claim an input tax credit the statement has: (i) the date the entity purchased the acquisition; (ii) the supplier's name (in this instance the standard three letter code identifier used within the Australian ADI industry to identify Australian ADIs is acceptable); (iii) the supplier's ABN or Branch Registration Number (BRN) whichever is applicable; (iv) the description \"DE Fee\", being the description of the acquisition; (v) the amount of GST paid, (where this information cannot be supplied, the description \"GST Inc\" will be sufficient) (vi) the total amount paid. (a) the entity's name; (b) the entity's ABN or address; (c) for each acquisition of Direct Entry Services for which the entity may claim an input tax credit the statement has: (i) the date the entity purchased the acquisition; (ii) the supplier's name (in this instance the standard three letter code identifier used within the Australian ADI industry to identify Australian ADIs is acceptable); (iii) the supplier's ABN or Branch Registration Number (BRN) whichever is applicable; (iv) the description \"DE Fee\", being the description of the acquisition; (v) the amount of GST paid, (where this information cannot be supplied, the description \"GST Inc\" will be sufficient) (vi) the total amount paid. (i) the date the entity purchased the acquisition; (ii) the supplier's name (in this instance the standard three letter code identifier used within the Australian ADI industry to identify Australian ADIs is acceptable); (iii) the supplier's ABN or Branch Registration Number (BRN) whichever is applicable; (iv) the description \"DE Fee\", being the description of the acquisition; (v) the amount of GST paid, (where this information cannot be supplied, the description \"GST Inc\" will be sufficient) (vi) the total amount paid. Situation where a tax invoice is still required 8. The entity will still need to obtain a tax invoice before attributing an input tax credit to a tax period for a supply of Direct Entry Services where there is an error on the statement in relation to the supply. Attribution of Input Tax credits 9. Where an entity complies with the requirements listed in clause 5, an input tax credit will be attributable to the tax period in which they hold the statement mentioned in clause 5(a). Definitions 10. The following expressions are defined for the purposes of this determination: Australian ADI has the meaning given by section 9 of the Corporations Law; Direct Entry Services means the processing of an entity's direct credit and direct debit files by an Australian ADI 11. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "WTI 2015/30 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 3) 2001 - F2005B01872 - registered on 26/07/2005", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI201530/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2014/1", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Motor Vehicle Incentive Payment Made to Motor Vehicle Dealer) Legislative Instrument 2014", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2014", "Date_of_Issue": "8 May 2014", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2014L00582", "Registration_Date": "21 May 2014", "Body": "1. Name of instrument: This legislative instrument is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Motor Vehicle Incentive Payment Made to Motor Vehicle Dealer) Legislative Instrument 2014. | 2. Commencement and application of this instrument: (a) This legislative instrument is taken to have commenced on 1 May 2014. (b) This legislative instrument applies to tax periods for which the GST return is required to be given to the Commissioner on or after 1 May 2014. (c) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or a delegate. (a) This legislative instrument is taken to have commenced on 1 May 2014. (b) This legislative instrument applies to tax periods for which the GST return is required to be given to the Commissioner on or after 1 May 2014. (c) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or a delegate. | 3. Waiver of requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, if: (a) a recipient makes a creditable acquisition of a motor vehicle from a motor vehicle dealer (the supplier); and (b) the supplier receives or is entitled to receive a motor vehicle incentive payment for the supply of the motor vehicle to the recipient in addition to the consideration payable by the recipient; (a) a recipient makes a creditable acquisition of a motor vehicle from a motor vehicle dealer (the supplier); and (b) the supplier receives or is entitled to receive a motor vehicle incentive payment for the supply of the motor vehicle to the recipient in addition to the consideration payable by the recipient; the recipient is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice before the input tax credit for the creditable acquisition is attributable to that tax period if the requirements provided by this instrument are satisfied. | 4. Waiver from holding a tax invoice requirements: At the time the recipient gives its GST return for the tax period to the Commissioner, the recipient holds a document that meets the information requirements set out in clause 5. | 5. Document information requirements: The document referred to in clause 4: (a) meets the requirements of paragraphs 29-70(1)(a)and 29-70(1)(c) of the GST Act other than subparagraphs 29-70(1)(c)(iii) and 29-70(1)(c)(vi) of the GST Act; and (b) contains enough information to enable the following to be clearly ascertained from the document: (i) what is supplied, including the quantity (if applicable); and (ii) the amount of consideration payable by the recipient of the supply; and (iii) the amount of GST payable that is referable to the consideration payable by the recipient. (a) meets the requirements of paragraphs 29-70(1)(a)and 29-70(1)(c) of the GST Act other than subparagraphs 29-70(1)(c)(iii) and 29-70(1)(c)(vi) of the GST Act; and (b) contains enough information to enable the following to be clearly ascertained from the document: (i) what is supplied, including the quantity (if applicable); and (ii) the amount of consideration payable by the recipient of the supply; and (iii) the amount of GST payable that is referable to the consideration payable by the recipient. (i) what is supplied, including the quantity (if applicable); and (ii) the amount of consideration payable by the recipient of the supply; and (iii) the amount of GST payable that is referable to the consideration payable by the recipient. | 6. Definitions: Expressions in this legislative instrument have the same meaning as in the GST Act. Consideration payable by the recipient does not include the motor vehicle incentive payment. Motor vehicle incentive payment means the consideration provided by a motor vehicle manufacturer, distributor or importer to the motor vehicle dealer that is part of the consideration for the supply of the motor vehicle to the recipient.", "Related_Explanatory_Statements": "WTI 2014/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20141/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2013/1", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions under an Agency Relationship) Legislative Instrument 2013 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2013", "Date_of_Issue": "19 March 2013", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2013L00538", "Registration_Date": "22 March 2013", "Body": "1. Name of instrument: This legislative instrument is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions under an Agency Relationship) Legislative Instrument 2013 . | 2. Commencement and application of this instrument: (a) This legislative instrument commences on 1 July 2010. (b) This legislative instrument applies to net amounts for tax periods commencing on or after 1 July 2010. (c) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or delegate. | 3. Waiver of the requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a recipient that makes an acquisition of a thing or things: (a) through their agent; (b) through their insurance broker; [1] or (c) by way of a supply made through the supplier's agent, [2] is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if the requirements provided by this instrument are satisfied. However, this instrument does not apply to acquisitions covered by Division 111 of the GST Act. (a) through their agent; (b) through their insurance broker; [1] or (c) by way of a supply made through the supplier's agent, [2] is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if the requirements provided by this instrument are satisfied. However, this instrument does not apply to acquisitions covered by Division 111 of the GST Act. | 4. Waiver from holding a tax invoice requirements: At the time the recipient gives its GST return for the tax period to the Commissioner: (a) the recipient or their agent must hold a document for the creditable acquisition of the thing or things that was issued by: (i) the supplier (ii) the supplier's agent; or (iii) the recipient's insurance broker; and (b) the document must meet the information requirements set out in clause 5. (a) the recipient or their agent must hold a document for the creditable acquisition of the thing or things that was issued by: (i) the supplier (ii) the supplier's agent; or (iii) the recipient's insurance broker; and (b) the document must meet the information requirements set out in clause 5. (i) the supplier (ii) the supplier's agent; or (iii) the recipient's insurance broker; and | 5. Document information requirements: The document referred to in clause 4 must: (a) meet the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act, other than subparagraphs 29-70(1)(c)(i) and/or (ii) of the GST Act; and (b) contain enough information to enable the following to be clearly ascertained from the document: (i) where the requirements of subparagraph 29-70(1)(c)(i) of the GST Act are not met and the recipient makes a creditable acquisition of a thing or things by way of a supply made through the supplier's agent or an insurance broker - the identity and ABN of the supplier's agent or the insurance broker; and (ii) where the requirements of subparagraph 29-70(1)(c)(ii) of the GST Act are not met and the recipient makes a creditable acquisition through their agent - the identity or ABN of their agent if the total price of the thing or things acquired is at least $1,000 (or such higher amount as the regulations made under section 29-70 of the GST Act may specify). (a) meet the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act, other than subparagraphs 29-70(1)(c)(i) and/or (ii) of the GST Act; and (b) contain enough information to enable the following to be clearly ascertained from the document: (i) where the requirements of subparagraph 29-70(1)(c)(i) of the GST Act are not met and the recipient makes a creditable acquisition of a thing or things by way of a supply made through the supplier's agent or an insurance broker - the identity and ABN of the supplier's agent or the insurance broker; and (ii) where the requirements of subparagraph 29-70(1)(c)(ii) of the GST Act are not met and the recipient makes a creditable acquisition through their agent - the identity or ABN of their agent if the total price of the thing or things acquired is at least $1,000 (or such higher amount as the regulations made under section 29-70 of the GST Act may specify). (i) where the requirements of subparagraph 29-70(1)(c)(i) of the GST Act are not met and the recipient makes a creditable acquisition of a thing or things by way of a supply made through the supplier's agent or an insurance broker - the identity and ABN of the supplier's agent or the insurance broker; and (ii) where the requirements of subparagraph 29-70(1)(c)(ii) of the GST Act are not met and the recipient makes a creditable acquisition through their agent - the identity or ABN of their agent if the total price of the thing or things acquired is at least $1,000 (or such higher amount as the regulations made under section 29-70 of the GST Act may specify). | 6. Definitions: (1) Insurance broker has the same meaning as in the GST Act, and includes a reinsurance broker. (2) Other expressions in this legislative instrument have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "[1] | [2] | WTI 2013/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20131/00001", "Unmatched_Content": "[1] Subsection 153-25(1) of the GST Act treats an insurance broker who is an agent for a recipient as an agent of the insurer. | [2] It does not matter that the agent for either the recipient or the supplier may have transacted either by disclosing the agency relationship but without naming the principal or by not disclosing either the agency relationship or the principal."}
{"Instrument_Reference": "WTI 2013/2", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions from or Acquisitions by a Beneficiary of a Bare Trust) Legislative Instrument 2013 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2013", "Date_of_Issue": "19 March 2013", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2013L00530", "Registration_Date": "21 March 2013", "Body": "1. Name of instrument: This legislative instrument is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions from or Acquisitions by a Beneficiary of a Bare Trust) Legislative Instrument 2013 . | 2. Commencement and application of this instrument: (a) This legislative instrument commences on 1 July 2010. (b) This legislative instrument applies to net amounts for tax periods commencing on or after 1 July 2010. (c) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or delegate. | 3. Waiver of the requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period: (a) a recipient that makes a creditable acquisition from a beneficiary through the trustee of the bare trust; or (b) a beneficiary of a bare trust that makes a creditable acquisition from a third party through the trustee of the bare trust, where the total price of the thing or things acquired is at least $1,000 (or such higher amount as the regulations made under section 29-70 of the GST Act may specify); is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if the requirements provided by this instrument are satisfied. (a) a recipient that makes a creditable acquisition from a beneficiary through the trustee of the bare trust; or (b) a beneficiary of a bare trust that makes a creditable acquisition from a third party through the trustee of the bare trust, where the total price of the thing or things acquired is at least $1,000 (or such higher amount as the regulations made under section 29-70 of the GST Act may specify); is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if the requirements provided by this instrument are satisfied. | 4. Waiver from holding a tax invoice requirements: At the time the recipient or the beneficiary of the bare trust gives its GST return for the tax period to the Commissioner: (a) the recipient referred to in clause 3(a) must hold a document for a creditable acquisition that meets the information requirements set out in clause 5; or (b) the beneficiary or the trustee of the bare trust referred to in clause 3(b) must hold a document for a creditable acquisition that meets the information requirements set out in clause 5. (a) the recipient referred to in clause 3(a) must hold a document for a creditable acquisition that meets the information requirements set out in clause 5; or (b) the beneficiary or the trustee of the bare trust referred to in clause 3(b) must hold a document for a creditable acquisition that meets the information requirements set out in clause 5. | 5. Document information requirements: (1) The document referred to in clause 4(a) must: (a) meet the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act other than subparagraph 29-70(1)(c)(i) of the GST Act [1] ; and (b) contain enough information to enable the identity or ABN of the trustee of the bare trust or the bare trust to be clearly ascertained from the document. (a) meet the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act other than subparagraph 29-70(1)(c)(i) of the GST Act [1] ; and (b) contain enough information to enable the identity or ABN of the trustee of the bare trust or the bare trust to be clearly ascertained from the document. (2) The document referred to in clause 4(b) must: (a) meet the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act other than subparagraph 29-70(1)(c)(ii) of the GST Act [2] ; and (b) contain enough information to enable the identity or ABN of the trustee of the bare trust or the bare trust to be clearly ascertained from the document. (a) meet the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act other than subparagraph 29-70(1)(c)(ii) of the GST Act [2] ; and (b) contain enough information to enable the identity or ABN of the trustee of the bare trust or the bare trust to be clearly ascertained from the document. | 6. Definitions: (1) Bare trust includes a trust that may not strictly be a bare trust, because the trustee has minor active duties to perform, but nevertheless the trustee is required to act at the direction of the beneficiary in dealing with title to the trust property and has no independent role in respect of the trust property. (2) Other expressions in this legislative instrument have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "[1] | [2] | WTI 2013/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20132/00001", "Unmatched_Content": "[1] In the case of bare trusts, in some circumstances it may be the beneficiary that makes the supply and subparagraph 29-70(1)(c)(i) of the GST Act would be satisfied if the document contains the beneficiary's identity or ABN. | [2] In the case of bare trusts, in some circumstances it may be the beneficiary that makes the creditable acquisition and subparagraph 29-70(1)(c)(ii) of the GST Act would be satisfied if the document contains the beneficiary's identity or ABN."}
{"Instrument_Reference": "WTI 2013/3", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions by Recipients Using Electronic Purchasing Systems) Legislative Instrument 2013 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2013", "Date_of_Issue": "19 March 2013", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2013L00540", "Registration_Date": "22 March 2013", "Body": "1. Name of instrument: This legislative instrument is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions by Recipients Using Electronic Purchasing Systems) Legislative Instrument 2013 . | 2. Commencement and application of this instrument: (a) This legislative instrument commences on 1 July 2010. (b) This legislative instrument applies to net amounts for tax periods commencing on or after 1 July 2010. (c) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or delegate. | 3. Waiver of the requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a recipient [1] that: (a) makes a creditable acquisition through an electronic purchasing system; and (b) issues a document referred to in clause 4(a) for that creditable acquisition, is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if the requirements provided by this instrument are satisfied. (a) makes a creditable acquisition through an electronic purchasing system; and (b) issues a document referred to in clause 4(a) for that creditable acquisition, is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if the requirements provided by this instrument are satisfied. | 4. Waiver from holding a tax invoice requirements: At the time the recipient gives its GST return for the tax period to the Commissioner, the recipient must hold: (a) a summary document of taxable supplies that has been produced by the electronic purchasing system; and (b) another document, referred to in the summary document; and reading the documents together the information in paragraph 29-70(1)(c) of the GST Act must be able to be clearly ascertained. (a) a summary document of taxable supplies that has been produced by the electronic purchasing system; and (b) another document, referred to in the summary document; and reading the documents together the information in paragraph 29-70(1)(c) of the GST Act must be able to be clearly ascertained. | 5. Definitions: Expressions in this legislative instrument have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "[1] | WTI 2013/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20133/00001", "Unmatched_Content": "[1] A recipient for this purpose must come within one of the classes where the Commissioner has determined that the recipient can issue a tax invoice. See Goods and Services Tax Ruling GSTR 2000/10 Goods and services tax: recipient created tax invoices."}
{"Instrument_Reference": "WTI 2013/4", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions Where Total Consideration Not Known) Legislative Instrument 2013 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2013", "Date_of_Issue": "19 March 2013", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2013L00534", "Registration_Date": "21 March 2013", "Body": "1. Name of instrument: This legislative instrument is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions Where Total Consideration Not Known) Legislative Instrument 2013 . | 2. Commencement and application of this instrument: (a) This legislative instrument commences on 1 July 2010. (b) This legislative instrument applies to net amounts for tax periods commencing on or after 1 July 2010. (c) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or a delegate. | 3. Waiver of requirement to hold a tax invoice: Where the A New Tax System (Goods and Services Tax) (Particular Attribution Rules Where Total Consideration Not Known) Determination (No. 1) 2000 legislative instrument applies and an input tax credit would otherwise be attributable to a tax period to the extent: (a) of the amount of the consideration stated in an invoice issued in that tax period; or (b) of the consideration provided in that tax period (if an invoice is not issued or the consideration provided is greater than the amount on the invoice); the recipient is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice before the input tax credit for the creditable acquisition is attributable to that tax period if the requirements provided by this instrument are satisfied. (a) of the amount of the consideration stated in an invoice issued in that tax period; or (b) of the consideration provided in that tax period (if an invoice is not issued or the consideration provided is greater than the amount on the invoice); the recipient is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice before the input tax credit for the creditable acquisition is attributable to that tax period if the requirements provided by this instrument are satisfied. | 4. Waiver from holding a tax invoice requirements: At the time the recipient gives its GST return for the tax period to the Commissioner, the recipient holds: (a) an invoice for a creditable acquisition, that shows an interim amount payable and meets the information requirements set out in clause 5; or (b) a document for a creditable acquisition, issued when the total consideration for the supply or supplies is known, that shows the remainder of the amount payable, and the document meets the information requirements set out in clause 5. (a) an invoice for a creditable acquisition, that shows an interim amount payable and meets the information requirements set out in clause 5; or (b) a document for a creditable acquisition, issued when the total consideration for the supply or supplies is known, that shows the remainder of the amount payable, and the document meets the information requirements set out in clause 5. | 5. Document information requirements: The invoice or the document referred to in paragraphs 4(a) and (b): (a) meets the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act other than subparagraph 29-70(1)(c)(iii) of the GST Act; and (b) contains enough information to enable the following to be clearly ascertained from the invoice or document: (i) what is supplied, including the quantity (if applicable); and (ii) where subclause 4(a) applies, the amount payable or paid rather than the total price of what is supplied; or (iii) where subclause 4(b) applies, the remainder of the consideration payable. (a) meets the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act other than subparagraph 29-70(1)(c)(iii) of the GST Act; and (b) contains enough information to enable the following to be clearly ascertained from the invoice or document: (i) what is supplied, including the quantity (if applicable); and (ii) where subclause 4(a) applies, the amount payable or paid rather than the total price of what is supplied; or (iii) where subclause 4(b) applies, the remainder of the consideration payable. (i) what is supplied, including the quantity (if applicable); and (ii) where subclause 4(a) applies, the amount payable or paid rather than the total price of what is supplied; or (iii) where subclause 4(b) applies, the remainder of the consideration payable. | 6. Definitions: Expressions in this legislative instrument have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "WTI 2013/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20134/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2013/5", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Offer Documents and Renewal Notices) Legislative Instrument 2013 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2013", "Date_of_Issue": "19 March 2013", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2013L00535", "Registration_Date": "21 March 2013", "Body": "1. Name of instrument: This legislative instrument is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Offer Documents and Renewal Notices) Legislative Instrument 2013 . | 2. Commencement and application of this instrument: (a) This legislative instrument commences on 1 July 2010. (b) This legislative instrument applies to net amounts for tax periods commencing on or after 1 July 2010. (c) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or a delegate. | 3. Waiver of the requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a recipient is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if the requirements provided by this instrument are satisfied. | 4. Waiver from holding a tax invoice requirements: (1) At the time the recipient gives their GST return for the tax period to the Commissioner: (a) the recipient must hold an offer document made to a number of parties or a renewal notice; and (b) the offer document or renewal notice must meet the requirements set out in subclause 5(1). (a) the recipient must hold an offer document made to a number of parties or a renewal notice; and (b) the offer document or renewal notice must meet the requirements set out in subclause 5(1). (2) The recipient must have also done the things set out in subclause 5(2). | 5. Document information requirements: (1) The document referred to in subclause 4(1) must: (a) indicate the supplies offered to be acquired or to be renewed; (b) indicate the extent to which each supply is a taxable supply and the total price and total GST payable when the offer or renewal is accepted by you; and (c) satisfy the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act, other than paragraphs 29-70(1)(c)(iii) (to the extent that this paragraph requires the quantity and the price of what is supplied to be clearly ascertained) and 29-70(1)(c)(vi) of the GST Act, when it was issued. (a) indicate the supplies offered to be acquired or to be renewed; (b) indicate the extent to which each supply is a taxable supply and the total price and total GST payable when the offer or renewal is accepted by you; and (c) satisfy the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act, other than paragraphs 29-70(1)(c)(iii) (to the extent that this paragraph requires the quantity and the price of what is supplied to be clearly ascertained) and 29-70(1)(c)(vi) of the GST Act, when it was issued. (2) In addition, the recipient must: (a) have accepted the offer or renewal; and (b) have completed requirements and paid according to the terms of the offer or renewal. (a) have accepted the offer or renewal; and (b) have completed requirements and paid according to the terms of the offer or renewal. | 6. Definitions: In this legislative instrument: (1) Offer document or renewal notice means a document that allows the total price of, and GST payable on, a proposed supply to be clearly ascertained when the offer is accepted and complete. Common examples include subscription notices or renewals; insurance offers or renewals; offers of membership to trade or professional associations (or renewals of membership); and offers to attend training courses or conferences. (2) Other expressions in this legislative instrument have the same meaning as in the GST Act. (1) Offer document or renewal notice means a document that allows the total price of, and GST payable on, a proposed supply to be clearly ascertained when the offer is accepted and complete. Common examples include subscription notices or renewals; insurance offers or renewals; offers of membership to trade or professional associations (or renewals of membership); and offers to attend training courses or conferences. (2) Other expressions in this legislative instrument have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "WTI 2013/5 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20135/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2013/6", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions from or Acquisitions by a Partnership) Legislative Instrument 2013 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2013", "Date_of_Issue": "19 March 2013", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2013L00543", "Registration_Date": "22 March 2013", "Body": "1. Name of instrument: This legislative instrument is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions from or Acquisitions by a Partnership) Legislative Instrument 2013 . | 2. Commencement and application of this instrument: (a) This legislative instrument commences on 1 July 2010. (b) This legislative instrument applies to net amounts for tax periods commencing on or after 1 July 2010. (c) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or delegate. | 3. Waiver of the requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period: (a) a recipient that makes a creditable acquisition from a partner in their capacity as a partner of the partnership; or (b) a partnership that makes a creditable acquisition through a partner in their capacity as a partner of the partnership, where the total price of the thing or things acquired is at least $1,000 (or such higher amount as the regulations made under section 29-70 of the GST Act may specify); is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if the requirements provided by this instrument are satisfied. However, this instrument does not apply to acquisitions covered by Division 111 of the GST Act. (a) a recipient that makes a creditable acquisition from a partner in their capacity as a partner of the partnership; or (b) a partnership that makes a creditable acquisition through a partner in their capacity as a partner of the partnership, where the total price of the thing or things acquired is at least $1,000 (or such higher amount as the regulations made under section 29-70 of the GST Act may specify); is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if the requirements provided by this instrument are satisfied. However, this instrument does not apply to acquisitions covered by Division 111 of the GST Act. | 4. Waiver from holding a tax invoice requirements: At the time the recipient gives its GST return for the tax period to the Commissioner: (a) the recipient referred to in clause 3(a) must hold a document for a creditable acquisition that meets the information requirements set out in clause 5; or (b) the partnership referred to in clause 3(b) must hold a document for a creditable acquisition that meets the information requirements set out in clause 5. (a) the recipient referred to in clause 3(a) must hold a document for a creditable acquisition that meets the information requirements set out in clause 5; or (b) the partnership referred to in clause 3(b) must hold a document for a creditable acquisition that meets the information requirements set out in clause 5. | 5. Document information requirements: (1) The document referred to in clause 4(a) must: (a) meet the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act other than subparagraph 29-70(1)(c)(i) of the GST Act; and (b) contain enough information to enable the identity of the partner and the ABN of the partnership to be clearly ascertained from the document. (a) meet the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act other than subparagraph 29-70(1)(c)(i) of the GST Act; and (b) contain enough information to enable the identity of the partner and the ABN of the partnership to be clearly ascertained from the document. (2) The document referred to in clause 4(b) must: (a) meet the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act other than subparagraph 29-70(1)(c)(ii) of the GST Act; and (b) contain enough information to enable the identity of the partner or ABN of the partnership to be clearly ascertained from the document if the total price of the thing or things acquired is at least $1,000 (or such higher amount as the regulations made under section 29-70 of the GST Act may specify). (a) meet the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act other than subparagraph 29-70(1)(c)(ii) of the GST Act; and (b) contain enough information to enable the identity of the partner or ABN of the partnership to be clearly ascertained from the document if the total price of the thing or things acquired is at least $1,000 (or such higher amount as the regulations made under section 29-70 of the GST Act may specify). | 6. Definitions: Expressions in this legislative instrument have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "WTI 2013/6 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20136/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2013/7", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions from Property Managers) Legislative Instrument 2013 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2013", "Date_of_Issue": "19 March 2013", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2013L00539", "Registration_Date": "22 March 2013", "Body": "1. Name of instrument: This legislative instrument is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisitions from Property Managers) Legislative Instrument 2013 . | 2. Commencement and application of this instrument: (a) This legislative instrument commences on 1 July 2010. (b) This legislative instrument applies to net amounts for tax periods commencing on or after 1 July 2010. (c) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or a delegate. | 3. Waiver of the requirement to hold a tax invoice: For an input tax credit to be attributable to a tax period, a recipient that makes a creditable acquisition of a thing by way of a supply that was made through the supplier's property manager, [1] is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if the requirements provided by this instrument are satisfied. | 4. Waiver from holding a tax invoice requirements: At the time the recipient gives its GST return for the tax period to the Commissioner: (a) the recipient must hold a document for a creditable acquisition that was issued by the supplier's property manager; and (b) that document must meet the information requirements set out in clause 5. (a) the recipient must hold a document for a creditable acquisition that was issued by the supplier's property manager; and (b) that document must meet the information requirements set out in clause 5. | 5. Document information requirements: The document referred to in clause 4: (a) meets the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act other than subparagraph 29-70(1)(c)(i) of the GST Act; and (b) contains enough information to enable the identity and ABN of the supplier's property manager to be clearly ascertained from the document. (a) meets the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act other than subparagraph 29-70(1)(c)(i) of the GST Act; and (b) contains enough information to enable the identity and ABN of the supplier's property manager to be clearly ascertained from the document. | 6. Definitions: (1) Property manager means an entity that has entered into an arrangement with another entity (the principal ) under which the entity, on the principal's behalf, manages real property and, in the performance of its services, may do any or all of the following in respect of the real property: (a) make or facilitate supplies to third parties (including by issuing invoices relating to, or receiving consideration for, such supplies); and (b) make or facilitate acquisitions from third parties (including by providing consideration for such acquisitions). To avoid doubt, for the purposes of this legislative instrument: (a) the arrangement between the entity and the principal does not need to be recorded in writing; and (b) the entity can be a property manager whether or not the entity is the agent of the principal. (a) make or facilitate supplies to third parties (including by issuing invoices relating to, or receiving consideration for, such supplies); and (b) make or facilitate acquisitions from third parties (including by providing consideration for such acquisitions). To avoid doubt, for the purposes of this legislative instrument: (a) the arrangement between the entity and the principal does not need to be recorded in writing; and (b) the entity can be a property manager whether or not the entity is the agent of the principal. (a) the arrangement between the entity and the principal does not need to be recorded in writing; and (b) the entity can be a property manager whether or not the entity is the agent of the principal. (2) Other expressions in this legislative instrument have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "[1] | WTI 2013/7 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20137/00001", "Unmatched_Content": "[1] It does not matter that the property manager for the supplier may have transacted either by disclosing the property manager relationship but without naming the principal or by not disclosing either the property manager relationship or the principal."}
{"Instrument_Reference": "WTI 2013/8", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Creditable Acquisition of Taxi Travel) Legislative Instrument 2013", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2013", "Date_of_Issue": "19 March 2013", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2013L00536", "Registration_Date": "22 March 2013", "Body": "1. Name of instrument: This legislative instrument is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Creditable Acquisition of Taxi Travel) Legislative Instrument 2013. | 2. Commencement and application of this instrument: (a) This legislative instrument commences on 1 July 2010. (b) This legislative instrument applies to net amounts for tax periods commencing on or after 1 July 2010. (c) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or a delegate. | 3. Waiver of the requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a recipient that makes a creditable acquisition of taxi travel is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if the requirements provided by this instrument are satisfied. | 4. Waiver from holding a tax invoice requirements: At the time the recipient gives its GST return for a tax period to the Commissioner: (a) the recipient must hold a document for the acquisition of the taxi travel that was issued by the supplier: (i) to the recipient; or (ii) to an employee, associate, agent, officer or partner of the recipient, in circumstances where the recipient reimburses the employee, associate, agent, officer or partner for taxi travel incurred that is: • related directly to their activities as the recipient's employee, agent, officer or partner; or • constitutes an expense payment benefit to an employee or associate; and (b) the document must meet the information requirements set out in clause 5. (a) the recipient must hold a document for the acquisition of the taxi travel that was issued by the supplier: (i) to the recipient; or (ii) to an employee, associate, agent, officer or partner of the recipient, in circumstances where the recipient reimburses the employee, associate, agent, officer or partner for taxi travel incurred that is: • related directly to their activities as the recipient's employee, agent, officer or partner; or • constitutes an expense payment benefit to an employee or associate; and (b) the document must meet the information requirements set out in clause 5. (i) to the recipient; or (ii) to an employee, associate, agent, officer or partner of the recipient, in circumstances where the recipient reimburses the employee, associate, agent, officer or partner for taxi travel incurred that is: • related directly to their activities as the recipient's employee, agent, officer or partner; or • constitutes an expense payment benefit to an employee or associate; and • related directly to their activities as the recipient's employee, agent, officer or partner; or • constitutes an expense payment benefit to an employee or associate; and | 5. Document information requirements: The document referred to in clause 4: (a) meets the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act other than the identity requirement in subparagraph 29-70(1)(c)(i) of the GST Act; and (b) contains enough information to enable the taxi driver's licence or accreditation number and the taxi driver's ABN to be clearly ascertained from the document. (a) meets the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act other than the identity requirement in subparagraph 29-70(1)(c)(i) of the GST Act; and (b) contains enough information to enable the taxi driver's licence or accreditation number and the taxi driver's ABN to be clearly ascertained from the document. | 6. Definitions: (1) Taxi driver's licence or accreditation number means the licence, authority or accreditation number issued by the relevant State or Territory government regulatory body that authorises the person to drive a taxi. (2) Other expressions in this legislative instrument have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "WTI 2013/8 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20138/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2013/9", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Creditable Acquisition by a Lessee or Sub-Lessee Following a Sale of a Reversion in Commercial Premises) Legislative Instrument 2013 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2013", "Date_of_Issue": "19 March 2013", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2013L00531", "Registration_Date": "21 March 2013", "Body": "1. Name of instrument: This legislative instrument is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Creditable Acquisition by a Lessee or Sub-Lessee Following a Sale of a Reversion in Commercial Premises) Legislative Instrument 2013 . | 2. Commencement and application of this instrument: (a) This legislative instrument commences on 1 July 2010. (b) This legislative instrument applies to creditable acquisitions made by a lessee of commercial premises following the sale of the reversion in those premises to the extent that the input tax credits for creditable acquisitions are attributable to tax periods commencing on or after 1 July 2010. (c) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or delegate. | 3. Waiver of the requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a lessee is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition where the requirements provided by this instrument are satisfied. | 4. Waiver from holding a tax invoice requirements: At the time the lessee gives its GST return for the tax period to the Commissioner: (a) the lessee or their agent must hold a document that was issued by the current owner of the commercial premises; (b) the lessee or their agent must hold a document that was issued by the owner or sub-lessor who originally granted the lease or sub-lease of the commercial premises; and (c) the documents meet the information requirements set out in clause 5. (a) the lessee or their agent must hold a document that was issued by the current owner of the commercial premises; (b) the lessee or their agent must hold a document that was issued by the owner or sub-lessor who originally granted the lease or sub-lease of the commercial premises; and (c) the documents meet the information requirements set out in clause 5. | 5. Document information requirements: (1) The document referred to in paragraph 4(a) must contain enough information to enable the following to be clearly ascertained: (a) the identity and ABN of the current owner of the commercial premises; (b) the address of the commercial premises; and (c) the consideration payable for the lease for which there is an entitlement to an input tax credit. (a) the identity and ABN of the current owner of the commercial premises; (b) the address of the commercial premises; and (c) the consideration payable for the lease for which there is an entitlement to an input tax credit. (2) The document referred to in paragraph 4(b) must meet the requirements of subsection 29-70(1) of the GST Act as they applied to the owner or sub-lessor who originally granted the lease or sub-lease of the commercial premises. | 6. Definitions: (1) Commercial premises include all forms of premises other than residential premises, supplies of which are input taxed under section 40-35 of the GST Act. (2) Current owner of the commercial premises means the owner of the reversion in the commercial premises. It also refers to an assignee that becomes the sub-lessor when a leasehold estate is assigned subject to a sub-lease of commercial premises. (3) Lessee includes a sub-lessee. (4) Reversion means the freehold interest acquired when commercial premises are sold subject to a lease. It also refers to the interest acquired when a leasehold estate is assigned subject to a sub-lease of commercial premises. (5) Other expressions in this legislative instrument have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "WTI 2013/9 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20139/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2013/10", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisition of a Motor Vehicle Under a Full or Split Full Novated Lease Arrangement) Legislative Instrument 2013", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2013", "Date_of_Issue": "19 March 2013", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2013L00537", "Registration_Date": "22 March 2013", "Body": "1. Name of instrument: This legislative instrument is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Acquisition of a Motor Vehicle Under a Full or Split Full Novated Lease Arrangement) Legislative Instrument 2013 | 2. Commencement and application of this instrument: (a) This legislative instrument commences on 1 July 2010. (b) This legislative instrument applies to net amounts for tax periods commencing on or after 1 July 2010. (c) This legislative instrument does not revoke, amend or vary any previous legislative instrument made by the Commissioner or a delegate. | 3. Waiver of the requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, an employer that makes a creditable acquisition by way of a lease of a motor vehicle through a full or split full novation arrangement is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if the requirements provided by this instrument are satisfied. However, this instrument does not apply to acquisitions covered by Division 111 of the GST Act. | 4. Waiver from holding a tax invoice requirements: At the time the employer gives its GST return for the tax period to the Commissioner, the employer must hold: (a) a tripartite agreement (or deed of novation) between the employer, their employee and the finance company for the creditable acquisition by way of a lease of the motor vehicle; and (b) a tax invoice issued to their employee for the acquisition by way of a lease of the motor vehicle by the employee prior to the novation; and those documents must meet the document information requirements set out in clause 5. (a) a tripartite agreement (or deed of novation) between the employer, their employee and the finance company for the creditable acquisition by way of a lease of the motor vehicle; and (b) a tax invoice issued to their employee for the acquisition by way of a lease of the motor vehicle by the employee prior to the novation; and those documents must meet the document information requirements set out in clause 5. | 5. Document information requirements: (1) The document referred to in subclause 4(a) must contain enough information to enable the following to be clearly ascertained: (a) the employer's identity or ABN as the recipient of the supply of the motor vehicle under the lease; (b) a description of the motor vehicle being leased; and (c) that the employer has taken over all or part of their employee's rights and obligations under the original lease of the motor vehicle. (a) the employer's identity or ABN as the recipient of the supply of the motor vehicle under the lease; (b) a description of the motor vehicle being leased; and (c) that the employer has taken over all or part of their employee's rights and obligations under the original lease of the motor vehicle. (2) The document referred to in subclause 4(b) otherwise meets the requirements of paragraphs 29-70(1)(a) and 29-70(1)(c) of the GST Act other than subparagraph 29-70(1)(c)(ii) of the GST Act. | 6. Definitions: (1) Novation refers to a tripartite arrangement (or deed of novation) whereby an employer, their employee and a finance company agree to transfer to the employer all or some of the rights and obligations in a motor vehicle lease entered between the employee and the finance company. It results in the original lease being rescinded in favour of a new lease being entered into on the same terms between the employer and the finance company. (2) Full Novation involves a transfer of all the rights and obligations in a motor vehicle lease, or in a lease and sub-lease arrangement. As a result the employer takes over all the rights and obligations contained in the original lease agreement for the motor vehicle. (3) Split Full Novation is a variation on the full novation whereby an employee's rights and obligations under a motor vehicle lease are transferred to the employer with the exception of the residual payment obligation. (4) Other expressions in this legislative instrument have the same meaning as in the GST Act.", "Related_Explanatory_Statements": "WTI 2013/10 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI201310/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2010/1", "Title": "Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Amendment Determination (No.1) 2010", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2010", "Date_of_Issue": "4 November 2010", "Signatory": "Shane Reardon Deputy Commissioner of Taxation", "Registration_Number": "F2010L02954", "Registration_Date": "9 November 2010", "Body": "1. Name of Determination: This determination is the Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Amendment Determination (No.1) 2010. | 2. Commencement: This determination is taken to have commenced on 1 July 2010. | 3. Purpose: Schedule 1 amends the Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Legislative Instrument (No.2) 2008 (F2008L03348) registered on 3 September 2008. | 4. Schedule 1 Amendments: Clause 4 Definitions Qualifying cardholder Subclause (c)(ii) Omit the cardholder is nominated in an application for approval of a GST joint venture made under paragraph 51-5(1)(c) of the GST Act to be the joint venture operator of the joint venture; or Substitute the cardholder is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) of the GST Act to be the joint venture operator of the joint venture; or Subclause (c)(iii) Omit the cardholder is approved as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act; and Substitute the cardholder is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act Relevant entity Subclause (b) Omit is a participant, or has applied as a participant, in the same GST joint venture as a cardholder; or Substitute is a participant in the same GST joint venture as a cardholder; or Qualifying cardholder Subclause (c)(ii) Omit the cardholder is nominated in an application for approval of a GST joint venture made under paragraph 51-5(1)(c) of the GST Act to be the joint venture operator of the joint venture; or Substitute the cardholder is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) of the GST Act to be the joint venture operator of the joint venture; or Subclause (c)(iii) Omit the cardholder is approved as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act; and Substitute the cardholder is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act Relevant entity Subclause (b) Omit is a participant, or has applied as a participant, in the same GST joint venture as a cardholder; or Substitute is a participant in the same GST joint venture as a cardholder; or", "Related_Explanatory_Statements": "WTI 2010/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20101/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2008/1", "Title": "Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Legislative Instrument (No.1) 2008 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2008", "Date_of_Issue": "27 August 2008", "Signatory": "Shane Reardon Deputy Commissioner of Taxation", "Registration_Number": "F2008L03345", "Registration_Date": "3 September 2008", "Body": "1. Citation: This legislative instrument is the Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Legislative Instrument (No.1) 2008 . | 2. Commencement and application: (1) This legislative instrument commences on 1 October 2008. (2) This legislative instrument applies to net amounts for tax periods that start on or after 1 October 2008. | 3. Revocation of previous instruments: The following legislative instruments are revoked on the commencement of this legislative instrument, and therefore do not apply to the net amounts for tax periods to which this instrument applies. (a) F2005B01836 - A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2004 - members of Visa International, American Express International, Diners Club International, MasterCard International, Motorcharge Ltd, and Fleet Systems Pty Ltd ; (b) F2005B01849 - A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 3) 2004 - members of Retail Decisions Pty Ltd ; (c) F2005B02347 - A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 4) 2004 - corporate account holder of Cabcharge Australia Limited ; (d) F2005B01851 - A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 5) 2004 - Business Travel Account Holder of American Express International Inc ; (e) F2005B01852 - A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 6) 2004 - Corporate Purchasing Account Holder of American Express International Inc ; (f) F2005B01853 - A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 7) 2004 - American Express International Inc. KR 1025 Electronic Data Feed ; (g) F2005B01855 - A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 8) 2004 - Corporate Account Holder of Qantas Charge Card Qantas Airways Limited ; (h) F2005B01862 - A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 9) 2004 - members of Custom Service Leasing Limited ; and (i) F2005B01871 - A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 11) 2004 - American Express Australia Limited . (a) F2005B01836 - A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2004 - members of Visa International, American Express International, Diners Club International, MasterCard International, Motorcharge Ltd, and Fleet Systems Pty Ltd ; (b) F2005B01849 - A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 3) 2004 - members of Retail Decisions Pty Ltd ; (c) F2005B02347 - A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 4) 2004 - corporate account holder of Cabcharge Australia Limited ; (d) F2005B01851 - A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 5) 2004 - Business Travel Account Holder of American Express International Inc ; (e) F2005B01852 - A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 6) 2004 - Corporate Purchasing Account Holder of American Express International Inc ; (f) F2005B01853 - A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 7) 2004 - American Express International Inc. KR 1025 Electronic Data Feed ; (g) F2005B01855 - A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 8) 2004 - Corporate Account Holder of Qantas Charge Card Qantas Airways Limited ; (h) F2005B01862 - A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 9) 2004 - members of Custom Service Leasing Limited ; and (i) F2005B01871 - A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 11) 2004 - American Express Australia Limited . | 4. Definitions: (1) The following expressions are defined for the purposes of this legislative instrument: Acquirer is an entity that signs a merchant and is responsible for settlement to the merchant in respect of card transactions acquired from that merchant. Cardholder is the registered entity that is a corporate holder of the corporate card. Corporate card is a card, or an account (where no physical card is issued), that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Corporate card provider is: (a) any of the following entities: (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Custom Fleet Pty Ltd; (iv) Custom Service Leasing Pty Ltd; (v) Diners Club Pty Limited; (vi) Entities that issue MasterCard corporate cards; (vii) Entities that issue Visa corporate cards; (viii) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (ix) Mining & Construction Card Company Pty Ltd; (x) Motorcharge Ltd; (xi) Qantas Airways Limited; (xii) Retail Decisions Pty Ltd; or (b) an entity authorised by an entity listed above in paragraph (a) to provide their corporate card products. Acquirer is an entity that signs a merchant and is responsible for settlement to the merchant in respect of card transactions acquired from that merchant. Cardholder is the registered entity that is a corporate holder of the corporate card. Corporate card is a card, or an account (where no physical card is issued), that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Corporate card provider is: (a) any of the following entities: (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Custom Fleet Pty Ltd; (iv) Custom Service Leasing Pty Ltd; (v) Diners Club Pty Limited; (vi) Entities that issue MasterCard corporate cards; (vii) Entities that issue Visa corporate cards; (viii) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (ix) Mining & Construction Card Company Pty Ltd; (x) Motorcharge Ltd; (xi) Qantas Airways Limited; (xii) Retail Decisions Pty Ltd; or (b) an entity authorised by an entity listed above in paragraph (a) to provide their corporate card products. (a) any of the following entities: (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Custom Fleet Pty Ltd; (iv) Custom Service Leasing Pty Ltd; (v) Diners Club Pty Limited; (vi) Entities that issue MasterCard corporate cards; (vii) Entities that issue Visa corporate cards; (viii) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (ix) Mining & Construction Card Company Pty Ltd; (x) Motorcharge Ltd; (xi) Qantas Airways Limited; (xii) Retail Decisions Pty Ltd; or (b) an entity authorised by an entity listed above in paragraph (a) to provide their corporate card products. (i) American Express Australia Limited; (ii) Cabcharge Australia Limited; (iii) Custom Fleet Pty Ltd; (iv) Custom Service Leasing Pty Ltd; (v) Diners Club Pty Limited; (vi) Entities that issue MasterCard corporate cards; (vii) Entities that issue Visa corporate cards; (viii) Lufthansa AirPlus Servicekarten GmbH (Airplus International); (ix) Mining & Construction Card Company Pty Ltd; (x) Motorcharge Ltd; (xi) Qantas Airways Limited; (xii) Retail Decisions Pty Ltd; or Corporate card statement is a statement of liability that is issued by a corporate card provider to one of its cardholders. It includes electronic data files of transactions that are provided periodically or on demand. GST Act means the A New Tax System (Goods and Services Tax) Act 1999 . Mixed transaction supplier is a supplier who has indicated on a signed statement (referred to in clause 9) that they provide taxable supplies as well as GST-free and/or input taxed supplies. Supplier includes an agent through whom the supplier makes a supply. (2) Other expressions in this legislative instrument have the same meaning as in the GST Act. Supplier includes an agent through whom the supplier makes a supply. (2) Other expressions in this legislative instrument have the same meaning as in the GST Act. | 5. Relief from requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a cardholder is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if the requirements provided by this instrument are satisfied. | 6. Requirements for relief from holding a tax invoice: (1) At the time the cardholder gives its GST return/Business Activity Statement for the tax period to the Commissioner: (a) the cardholder must hold a corporate card statement that records the creditable acquisition and meets the corporate card statement information requirements set out in clause 7; (b) the cardholder must meet all the requirements of clause 12; and (c) clause 13 must not require the cardholder to hold a tax invoice in relation to the acquisition. (a) the cardholder must hold a corporate card statement that records the creditable acquisition and meets the corporate card statement information requirements set out in clause 7; (b) the cardholder must meet all the requirements of clause 12; and (c) clause 13 must not require the cardholder to hold a tax invoice in relation to the acquisition. (2) For the corporate card statement referred to in subclause 6(1), the corporate card provider must: (a) meet the accuracy requirements set out in clause 11; and either (b) have in place an accurate method of obtaining or calculating the transaction information specified in paragraph 7(e), or (c) use the signed statement method in accordance with clause 8. (a) meet the accuracy requirements set out in clause 11; and either (b) have in place an accurate method of obtaining or calculating the transaction information specified in paragraph 7(e), or (c) use the signed statement method in accordance with clause 8. | 7. Corporate card statement information requirements: The corporate card statement must include: (a) the date of issue of the corporate card statement; (b) the name of the cardholder; (c) the name(s) of the person(s) or department(s) that uses the corporate card to purchase the creditable acquisition, or in the case of fuel cards, the vehicle identifier; (d) the address or ABN of the cardholder; (e) for the particular creditable acquisition: (i) the date the cardholder acquired the supply; (ii) the name of the supplier, or driver ID for a supply of taxi travel; (iii) the ABN of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief description of the supply or, if that is not available, a description of the supplier's industry; (vi) the GST payable; and (vii) the total amount paid. (a) the date of issue of the corporate card statement; (b) the name of the cardholder; (c) the name(s) of the person(s) or department(s) that uses the corporate card to purchase the creditable acquisition, or in the case of fuel cards, the vehicle identifier; (d) the address or ABN of the cardholder; (e) for the particular creditable acquisition: (i) the date the cardholder acquired the supply; (ii) the name of the supplier, or driver ID for a supply of taxi travel; (iii) the ABN of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief description of the supply or, if that is not available, a description of the supplier's industry; (vi) the GST payable; and (vii) the total amount paid. (i) the date the cardholder acquired the supply; (ii) the name of the supplier, or driver ID for a supply of taxi travel; (iii) the ABN of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief description of the supply or, if that is not available, a description of the supplier's industry; (vi) the GST payable; and (vii) the total amount paid. | 8. Use of signed statements for obtaining transaction information: Where the method in paragraph 6(2)(b) does not result in the correct GST payable amounts for supplies made by a particular supplier, the corporate card provider/acquirer may, in relation to that supplier, use the signed statement method in clause 10, provided: (a) the requirements of paragraph 6(2)(b) are otherwise satisfied; and (b) the requirements in clause 9 are satisfied. (a) the requirements of paragraph 6(2)(b) are otherwise satisfied; and (b) the requirements in clause 9 are satisfied. | 9. Requirements for using the signed statement method: (1) To use the signed statement method the corporate card provider/acquirer must have a signed statement from each supplier that: (a) states the ABN and Branch Registration Number (where applicable) of the supplier; (b) states the supplier is registered for GST; (c) states the type of supplies (i.e. taxable, GST-free and/or input taxed supplies) made by the supplier and for which the corporate card is accepted as payment; (d) where the supplier only makes taxable supplies - states whether or not GST is calculated at 1/11 th of the price for all the taxable supplies made by the supplier; and (e) provides the corporate card provider/acquirer with an undertaking the corporate card provider/acquirer will be notified when the supplier: (i) ceases to be registered for GST; or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11 th of the price. (a) states the ABN and Branch Registration Number (where applicable) of the supplier; (b) states the supplier is registered for GST; (c) states the type of supplies (i.e. taxable, GST-free and/or input taxed supplies) made by the supplier and for which the corporate card is accepted as payment; (d) where the supplier only makes taxable supplies - states whether or not GST is calculated at 1/11 th of the price for all the taxable supplies made by the supplier; and (e) provides the corporate card provider/acquirer with an undertaking the corporate card provider/acquirer will be notified when the supplier: (i) ceases to be registered for GST; or (ii) ceases to make only taxable supplies where the GST is calculated at 1/11 th of the price. (2) The corporate card provider/acquirer must retain the signed statement for at least 5 years after the supplier ceases their association with the corporate card provider/acquirer. | 10. Calculating GST payable or estimated GST amounts using the signed statement method: The signed statement method for calculating the GST payable or an estimated GST amount for a supply is as follows: (a) for the GST payable - where the supplier has indicated on the signed statement that the supplier only makes taxable supplies where the GST is 1/11 th of the price, the corporate card provider/acquirer may calculate the GST payable on the supply as 1/11 th of the price; or (b) for an estimated GST amount - where a supplier has indicated on the signed statement that the supplier makes taxable supplies where GST may not be 1/11 th of the price, or the supplier is a mixed transaction supplier, the corporate card provider/acquirer may calculate an estimated GST amount of 1/11 th of the price of the relevant transaction if: (i) the corporate card provider/acquirer indicates the estimated GST amount for this transaction must be verified; (ii) the corporate card provider/acquirer advises the cardholder to obtain a tax invoice for the supply before attributing an input tax credit to a tax period (if required by subsection 29-10(3) of the GST Act); and (iii) at least one of the requirements in subparagraphs 10(b)(i) and 10(b)(ii) is prominently displayed on the corporate card statement. (a) for the GST payable - where the supplier has indicated on the signed statement that the supplier only makes taxable supplies where the GST is 1/11 th of the price, the corporate card provider/acquirer may calculate the GST payable on the supply as 1/11 th of the price; or (b) for an estimated GST amount - where a supplier has indicated on the signed statement that the supplier makes taxable supplies where GST may not be 1/11 th of the price, or the supplier is a mixed transaction supplier, the corporate card provider/acquirer may calculate an estimated GST amount of 1/11 th of the price of the relevant transaction if: (i) the corporate card provider/acquirer indicates the estimated GST amount for this transaction must be verified; (ii) the corporate card provider/acquirer advises the cardholder to obtain a tax invoice for the supply before attributing an input tax credit to a tax period (if required by subsection 29-10(3) of the GST Act); and (iii) at least one of the requirements in subparagraphs 10(b)(i) and 10(b)(ii) is prominently displayed on the corporate card statement. (i) the corporate card provider/acquirer indicates the estimated GST amount for this transaction must be verified; (ii) the corporate card provider/acquirer advises the cardholder to obtain a tax invoice for the supply before attributing an input tax credit to a tax period (if required by subsection 29-10(3) of the GST Act); and (iii) at least one of the requirements in subparagraphs 10(b)(i) and 10(b)(ii) is prominently displayed on the corporate card statement. | 11. Accuracy requirements for corporate card statements: (1) A corporate card statement must not display an amount of GST payable or an estimated GST amount for a supply where: (a) the corporate card provider/acquirer has obtained information that the relevant supplier is not registered, or ceases to be registered for GST; or (b) the supplier has not provided their ABN. (a) the corporate card provider/acquirer has obtained information that the relevant supplier is not registered, or ceases to be registered for GST; or (b) the supplier has not provided their ABN. (2) Where the corporate card provider has reason to consider any information set out in paragraph 7(e), or an estimated GST amount is not accurate, the corporate card provider/acquirer must not include that information on the corporate card statement. | 12. Cardholder requirements: The cardholder must have in place: (a) an effectively regulated corporate policy (that includes the retention[0] of documentary evidence) for determining the extent of creditable purpose for acquisitions made on the corporate card that are wholly or partly of a private or domestic nature; and (b) an effectively regulated corporate policy that ensures the tax invoice and the corporate card statement are not incorrectly used to claim input tax credits more than once for a creditable acquisition. (a) an effectively regulated corporate policy (that includes the retention[0] of documentary evidence) for determining the extent of creditable purpose for acquisitions made on the corporate card that are wholly or partly of a private or domestic nature; and (b) an effectively regulated corporate policy that ensures the tax invoice and the corporate card statement are not incorrectly used to claim input tax credits more than once for a creditable acquisition. | 13. Situations where a tax invoice is still required: The cardholder must hold a tax invoice before attributing input tax credits to a tax period (if required by subsection 29-10(3) of the GST Act) for a creditable acquisition recorded on a corporate card statement where: (a) the corporate card statement indicates the supply may be a taxable supply where GST is not 1/11 th of the price, or the supplier is a mixed transaction supplier; or (b) there is an error on the corporate card statement in relation to that acquisition. (a) the corporate card statement indicates the supply may be a taxable supply where GST is not 1/11 th of the price, or the supplier is a mixed transaction supplier; or (b) there is an error on the corporate card statement in relation to that acquisition.", "Related_Explanatory_Statements": "WTI 2008/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20081/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2008/2 (As Amended)", "Title": "Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Legislative Instrument (No.2) 2008 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2008", "Date_of_Issue": "27 August 2008", "Signatory": "Shane Reardon Deputy Commissioner of Taxation", "Registration_Number": "F2008L03348", "Registration_Date": "3 September 2008", "Body": "1. Citation (see Note 1): This legislative instrument is the Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Legislative Instrument (No.2) 2008 . | 2. Commencement and application (see Note 1): (1) This legislative instrument commences on 1 October 2008. (2) This legislative instrument applies to net amounts for tax periods that start on or after 1 October 2008. (1) This legislative instrument commences on 1 October 2008. (2) This legislative instrument applies to net amounts for tax periods that start on or after 1 October 2008. | 3. Revocation of previous instrument: The legislative instrument F2005B01867 - A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 10) 2004 - Visa International Purchasing Card is revoked on the commencement of this legislative instrument, and therefore does not apply to the net amounts for tax periods to which this instrument applies. | 4. Definitions: (1) The following expressions are defined for the purposes of this legislative instrument: Cardholder is a registered entity that holds a Visa Purchasing Card. Data matching provider means: (a) Visa International; or (b) a Visa Purchasing Card provider; or (c) an entity authorised by Visa International and/or a Visa Purchasing Card provider; or (d) any of the entities in paragraphs (a),(b), and (c) working in combination. Electronic purchasing system is a computer based system that: (a) allows a cardholder to initiate the acquisition of supplies by transmission of an electronic based purchase order to the supplier; (b) records information in relation to acquisitions made by the cardholder; and (c) ensures that functions mentioned in paragraph (a) and (b) are undertaken in an accurate and reasonably secure manner. GST Act means the A New Tax System (Goods and Services Tax) Act 1999 . Matched data file is a file that is produced and issued by the data matching provider that meets the following requirements: (a) the data matching provider must produce and issue the file under secure systems and control mechanisms satisfying the ongoing security requirements of the Visa Purchasing Card provider or Visa International; and (b) the file must only contain transactions where the issuer's transaction data and the purchase order data file have been positively matched using the following data fields: (i) the supplier's name or identification number; (ii) the purchasing card number; (iii) the price; and (iv) the date. Qualifying cardholder is a cardholder that satisfies paragraph (a) or (b), or paragraphs (c) and (d): (a) the cardholder is a government related entity; or (b) in respect of the cardholder, either: (i) a determination under section 27-15 of the GST Act is in effect; or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply; or (c) one of the following applies: (i) the cardholder satisfies or could satisfy the membership requirements of a GST group set out in section 48-10 of the GST Act; or (ii) the cardholder is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) of the GST Act to be the joint venture operator of the joint venture; or (iii) the cardholder is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act; and (d) in respect of the cardholder or any relevant entity, either: (i) a determination under section 27-15 of the GST Act is in effect; or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply. Relevant entity means an entity that: (a) satisfies or could satisfy the membership requirements of the same GST group as a cardholder; (b) is a participant in the same GST joint venture as a cardholder; or (c) is or could be a member of a GST group of which an entity referred to in paragraph (b) is also or could also be a member. Supplier includes an agent through whom the supplier makes a supply. Visa International means the Visa International Service Association Inc. Visa Purchasing Card is a Visa International branded card or account that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Visa Purchasing Card provider is an entity that issues Visa Purchasing Cards. (2) Other expressions in this legislative instrument have the same meaning as in the GST Act. (1) The following expressions are defined for the purposes of this legislative instrument: Cardholder is a registered entity that holds a Visa Purchasing Card. Data matching provider means: (a) Visa International; or (b) a Visa Purchasing Card provider; or (c) an entity authorised by Visa International and/or a Visa Purchasing Card provider; or (d) any of the entities in paragraphs (a),(b), and (c) working in combination. Electronic purchasing system is a computer based system that: (a) allows a cardholder to initiate the acquisition of supplies by transmission of an electronic based purchase order to the supplier; (b) records information in relation to acquisitions made by the cardholder; and (c) ensures that functions mentioned in paragraph (a) and (b) are undertaken in an accurate and reasonably secure manner. GST Act means the A New Tax System (Goods and Services Tax) Act 1999 . Matched data file is a file that is produced and issued by the data matching provider that meets the following requirements: (a) the data matching provider must produce and issue the file under secure systems and control mechanisms satisfying the ongoing security requirements of the Visa Purchasing Card provider or Visa International; and (b) the file must only contain transactions where the issuer's transaction data and the purchase order data file have been positively matched using the following data fields: (i) the supplier's name or identification number; (ii) the purchasing card number; (iii) the price; and (iv) the date. Qualifying cardholder is a cardholder that satisfies paragraph (a) or (b), or paragraphs (c) and (d): (a) the cardholder is a government related entity; or (b) in respect of the cardholder, either: (i) a determination under section 27-15 of the GST Act is in effect; or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply; or (c) one of the following applies: (i) the cardholder satisfies or could satisfy the membership requirements of a GST group set out in section 48-10 of the GST Act; or (ii) the cardholder is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) of the GST Act to be the joint venture operator of the joint venture; or (iii) the cardholder is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act; and (d) in respect of the cardholder or any relevant entity, either: (i) a determination under section 27-15 of the GST Act is in effect; or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply. Relevant entity means an entity that: (a) satisfies or could satisfy the membership requirements of the same GST group as a cardholder; (b) is a participant in the same GST joint venture as a cardholder; or (c) is or could be a member of a GST group of which an entity referred to in paragraph (b) is also or could also be a member. Supplier includes an agent through whom the supplier makes a supply. Visa International means the Visa International Service Association Inc. Visa Purchasing Card is a Visa International branded card or account that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Visa Purchasing Card provider is an entity that issues Visa Purchasing Cards. (2) Other expressions in this legislative instrument have the same meaning as in the GST Act. (a) Visa International; or (b) a Visa Purchasing Card provider; or (c) an entity authorised by Visa International and/or a Visa Purchasing Card provider; or (d) any of the entities in paragraphs (a),(b), and (c) working in combination. (a) allows a cardholder to initiate the acquisition of supplies by transmission of an electronic based purchase order to the supplier; (b) records information in relation to acquisitions made by the cardholder; and (c) ensures that functions mentioned in paragraph (a) and (b) are undertaken in an accurate and reasonably secure manner. (a) the data matching provider must produce and issue the file under secure systems and control mechanisms satisfying the ongoing security requirements of the Visa Purchasing Card provider or Visa International; and (b) the file must only contain transactions where the issuer's transaction data and the purchase order data file have been positively matched using the following data fields: (i) the supplier's name or identification number; (ii) the purchasing card number; (iii) the price; and (iv) the date. (i) the supplier's name or identification number; (ii) the purchasing card number; (iii) the price; and (iv) the date. (a) the cardholder is a government related entity; or (b) in respect of the cardholder, either: (i) a determination under section 27-15 of the GST Act is in effect; or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply; or (c) one of the following applies: (i) the cardholder satisfies or could satisfy the membership requirements of a GST group set out in section 48-10 of the GST Act; or (ii) the cardholder is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) of the GST Act to be the joint venture operator of the joint venture; or (iii) the cardholder is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act; and (d) in respect of the cardholder or any relevant entity, either: (i) a determination under section 27-15 of the GST Act is in effect; or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply. (i) a determination under section 27-15 of the GST Act is in effect; or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply; or (i) the cardholder satisfies or could satisfy the membership requirements of a GST group set out in section 48-10 of the GST Act; or (ii) the cardholder is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) of the GST Act to be the joint venture operator of the joint venture; or (iii) the cardholder is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c) of the GST Act; and (i) a determination under section 27-15 of the GST Act is in effect; or (ii) a determination under section 27-15 of the GST Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) of the GST Act did not apply. (a) satisfies or could satisfy the membership requirements of the same GST group as a cardholder; (b) is a participant in the same GST joint venture as a cardholder; or (c) is or could be a member of a GST group of which an entity referred to in paragraph (b) is also or could also be a member. | 5. Relief from requirement to hold a tax invoice: For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a cardholder is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice for the creditable acquisition if the requirements provided by this instrument are satisfied. | 6. Requirements for relief from holding a tax invoice: (1) At the time the cardholder gives its GST return/Business Activity Statement for the tax period to the Commissioner: (a) the cardholder must hold a matched data file that records the creditable acquisition and meets the matched data file information requirements set out in clause 7; and (b) the cardholder must meet all the requirements of clause 13; and (c) clause 14 must not require the cardholder to hold a tax invoice in relation to the acquisition. (2) For the matched data file referred to in subclause 6(1), the data matching provider must: (a) meet the data matching provider requirements set out in clause 12; and (b) where any of the matched data file information specified in paragraph 7(e) for a particular supply is provided by the cardholder to the data matching provider, the cardholder-data method must be used in accordance with clause 8. (1) At the time the cardholder gives its GST return/Business Activity Statement for the tax period to the Commissioner: (a) the cardholder must hold a matched data file that records the creditable acquisition and meets the matched data file information requirements set out in clause 7; and (b) the cardholder must meet all the requirements of clause 13; and (c) clause 14 must not require the cardholder to hold a tax invoice in relation to the acquisition. (2) For the matched data file referred to in subclause 6(1), the data matching provider must: (a) meet the data matching provider requirements set out in clause 12; and (b) where any of the matched data file information specified in paragraph 7(e) for a particular supply is provided by the cardholder to the data matching provider, the cardholder-data method must be used in accordance with clause 8. (a) the cardholder must hold a matched data file that records the creditable acquisition and meets the matched data file information requirements set out in clause 7; and (b) the cardholder must meet all the requirements of clause 13; and (c) clause 14 must not require the cardholder to hold a tax invoice in relation to the acquisition. (a) meet the data matching provider requirements set out in clause 12; and (b) where any of the matched data file information specified in paragraph 7(e) for a particular supply is provided by the cardholder to the data matching provider, the cardholder-data method must be used in accordance with clause 8. | 7. Matched data file information requirements: The matched data file must include: (a) the date of issue of the matched data file; (b) the name of the cardholder; (c) the name(s) of the person(s) or department(s) that uses the Visa Purchasing Card to purchase the creditable acquisition; (d) the address or ABN of the cardholder; (e) for the particular creditable acquisition: (i) the date the cardholder acquired the supply; (ii) the name of the supplier: (iii) the ABN of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief description of the supply or, if that is not available, a description of the supplier's industry; (vi) the GST payable; and (vii) the total amount paid. (a) the date of issue of the matched data file; (b) the name of the cardholder; (c) the name(s) of the person(s) or department(s) that uses the Visa Purchasing Card to purchase the creditable acquisition; (d) the address or ABN of the cardholder; (e) for the particular creditable acquisition: (i) the date the cardholder acquired the supply; (ii) the name of the supplier: (iii) the ABN of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief description of the supply or, if that is not available, a description of the supplier's industry; (vi) the GST payable; and (vii) the total amount paid. (i) the date the cardholder acquired the supply; (ii) the name of the supplier: (iii) the ABN of the supplier; (iv) the Branch Registration Number of the supplier (where applicable); (v) a brief description of the supply or, if that is not available, a description of the supplier's industry; (vi) the GST payable; and (vii) the total amount paid. | 8. Use of the cardholder-data method for obtaining matched data file information: To use the cardholder-data method : (a) the cardholder must be a qualifying cardholder; (b) the particular supply recorded on the matched data file must only have been acquired and recorded by way of an electronic purchasing system; and (c) the requirements in clauses 9, 10 and 11 must be satisfied. (a) the cardholder must be a qualifying cardholder; (b) the particular supply recorded on the matched data file must only have been acquired and recorded by way of an electronic purchasing system; and (c) the requirements in clauses 9, 10 and 11 must be satisfied. | 9. Cardholder-data method - information supplier must provide to qualifying cardholder: The supplier must have provided the following details to the qualifying cardholder for recording on the electronic purchasing system: (a) the name of the supplier; (b) the ABN of the supplier; (c) the Branch Registration Number of the supplier (where applicable); (d) in relation to each potential supply that can be acquired via the electronic purchasing system: (i) a brief description of the potential supply; (ii) the amount of GST to be paid; and (iii) the total price to be paid. (a) the name of the supplier; (b) the ABN of the supplier; (c) the Branch Registration Number of the supplier (where applicable); (d) in relation to each potential supply that can be acquired via the electronic purchasing system: (i) a brief description of the potential supply; (ii) the amount of GST to be paid; and (iii) the total price to be paid. (i) a brief description of the potential supply; (ii) the amount of GST to be paid; and (iii) the total price to be paid. 10. Cardholder-data method - information supplier or cardholder must provide to data matching provider The supplier or the qualifying cardholder must provide the data matching provider with: (a) the ABN of the supplier; and (b) the Branch Registration Number of the supplier (where applicable). (a) the ABN of the supplier; and (b) the Branch Registration Number of the supplier (where applicable). | 11. Cardholder-data method - qualifying cardholder and purchase order information requirements: Purchase order information requirements (1) For each acquisition initiated via the electronic purchasing system, the qualifying cardholder must provide a purchase order to the supplier that contains the following information: (a) full or partial Visa Purchasing Card number; (b) date of the purchase order; (c) the name of the supplier; (d) the ABN of the supplier; (e) the Branch Registration Number of the supplier (if applicable); (f) the name of the recipient; (g) the ABN or address of the recipient; (h) a brief description of each thing supplied; (i) for each description, the quantity of the goods or the extent of the services supplied; (j) the price of the supply; and (k) the amount of GST payable. Qualifying cardholder requirements (2) A qualifying cardholder must also satisfy the following requirements: (a) the qualifying cardholder must provide the following purchase order data from each purchase order to the data matching provider: (i) the date of the purchase order; (ii) the purchasing card number of the qualifying cardholder; (iii) the name or ABN of the supplier; (iv) a brief description of each thing supplied; (v) the price of the supply; and (vi) the amount of GST payable; (b) the qualifying cardholder must reasonably comply with its obligations under the taxation laws; and (c) the qualifying cardholder will transmit purchase order data to the data matching provider pursuant to a written agreement that the qualifying cardholder has with the supplier. The agreement must specify the supplies which will be made via the electronic purchasing system and contain the following terms: (i) the qualifying cardholder and the supplier agree that the qualifying cardholder will transmit purchase order data to the data matching provider; (ii) the supplier and the qualifying cardholder must be registered for GST at the time that the supplier makes the supply recorded on the matched data file; (iii) the supplier acknowledges that it will notify the qualifying cardholder if it ceases to be registered for GST; and (iv) if the supplier issues a tax invoice that relates to a supply specified in the agreement, the supplier agrees that the tax invoice will be marked prominently or be easily identifiable as having resulted from an electronic purchasing system transaction. Purchase order information requirements (1) For each acquisition initiated via the electronic purchasing system, the qualifying cardholder must provide a purchase order to the supplier that contains the following information: (a) full or partial Visa Purchasing Card number; (b) date of the purchase order; (c) the name of the supplier; (d) the ABN of the supplier; (e) the Branch Registration Number of the supplier (if applicable); (f) the name of the recipient; (g) the ABN or address of the recipient; (h) a brief description of each thing supplied; (i) for each description, the quantity of the goods or the extent of the services supplied; (j) the price of the supply; and (k) the amount of GST payable. Qualifying cardholder requirements (2) A qualifying cardholder must also satisfy the following requirements: (a) the qualifying cardholder must provide the following purchase order data from each purchase order to the data matching provider: (i) the date of the purchase order; (ii) the purchasing card number of the qualifying cardholder; (iii) the name or ABN of the supplier; (iv) a brief description of each thing supplied; (v) the price of the supply; and (vi) the amount of GST payable; (b) the qualifying cardholder must reasonably comply with its obligations under the taxation laws; and (c) the qualifying cardholder will transmit purchase order data to the data matching provider pursuant to a written agreement that the qualifying cardholder has with the supplier. The agreement must specify the supplies which will be made via the electronic purchasing system and contain the following terms: (i) the qualifying cardholder and the supplier agree that the qualifying cardholder will transmit purchase order data to the data matching provider; (ii) the supplier and the qualifying cardholder must be registered for GST at the time that the supplier makes the supply recorded on the matched data file; (iii) the supplier acknowledges that it will notify the qualifying cardholder if it ceases to be registered for GST; and (iv) if the supplier issues a tax invoice that relates to a supply specified in the agreement, the supplier agrees that the tax invoice will be marked prominently or be easily identifiable as having resulted from an electronic purchasing system transaction. (a) full or partial Visa Purchasing Card number; (b) date of the purchase order; (c) the name of the supplier; (d) the ABN of the supplier; (e) the Branch Registration Number of the supplier (if applicable); (f) the name of the recipient; (g) the ABN or address of the recipient; (h) a brief description of each thing supplied; (i) for each description, the quantity of the goods or the extent of the services supplied; (j) the price of the supply; and (k) the amount of GST payable. (a) the qualifying cardholder must provide the following purchase order data from each purchase order to the data matching provider: (i) the date of the purchase order; (ii) the purchasing card number of the qualifying cardholder; (iii) the name or ABN of the supplier; (iv) a brief description of each thing supplied; (v) the price of the supply; and (vi) the amount of GST payable; (b) the qualifying cardholder must reasonably comply with its obligations under the taxation laws; and (c) the qualifying cardholder will transmit purchase order data to the data matching provider pursuant to a written agreement that the qualifying cardholder has with the supplier. The agreement must specify the supplies which will be made via the electronic purchasing system and contain the following terms: (i) the qualifying cardholder and the supplier agree that the qualifying cardholder will transmit purchase order data to the data matching provider; (ii) the supplier and the qualifying cardholder must be registered for GST at the time that the supplier makes the supply recorded on the matched data file; (iii) the supplier acknowledges that it will notify the qualifying cardholder if it ceases to be registered for GST; and (iv) if the supplier issues a tax invoice that relates to a supply specified in the agreement, the supplier agrees that the tax invoice will be marked prominently or be easily identifiable as having resulted from an electronic purchasing system transaction. (i) the date of the purchase order; (ii) the purchasing card number of the qualifying cardholder; (iii) the name or ABN of the supplier; (iv) a brief description of each thing supplied; (v) the price of the supply; and (vi) the amount of GST payable; (i) the qualifying cardholder and the supplier agree that the qualifying cardholder will transmit purchase order data to the data matching provider; (ii) the supplier and the qualifying cardholder must be registered for GST at the time that the supplier makes the supply recorded on the matched data file; (iii) the supplier acknowledges that it will notify the qualifying cardholder if it ceases to be registered for GST; and (iv) if the supplier issues a tax invoice that relates to a supply specified in the agreement, the supplier agrees that the tax invoice will be marked prominently or be easily identifiable as having resulted from an electronic purchasing system transaction. | 12. Data matching provider requirements for matched data files: (1) Where the data matching provider has reason to consider any information set out in paragraph 7(e) is not accurate, the data matching provider must not include that information in the matched data file. (2) The data matching provider must retain a copy of the matched data file for a period of 5 years from the date of the last supply recorded on that file. (1) Where the data matching provider has reason to consider any information set out in paragraph 7(e) is not accurate, the data matching provider must not include that information in the matched data file. (2) The data matching provider must retain a copy of the matched data file for a period of 5 years from the date of the last supply recorded on that file. | 13. Cardholder requirements: The cardholder must have in place: (a) an effectively regulated corporate policy (that includes the retention of documentary evidence) for determining the extent of creditable purpose for acquisitions made on the Visa Purchasing Card that are wholly or partly of a private or domestic nature; and (b) an effectively regulated corporate policy that ensures a tax invoice and the matched data file are not incorrectly used to claim input tax credits twice for a single creditable acquisition. (a) an effectively regulated corporate policy (that includes the retention of documentary evidence) for determining the extent of creditable purpose for acquisitions made on the Visa Purchasing Card that are wholly or partly of a private or domestic nature; and (b) an effectively regulated corporate policy that ensures a tax invoice and the matched data file are not incorrectly used to claim input tax credits twice for a single creditable acquisition. | 14. Situations where a tax invoice is still required: The cardholder must hold a tax invoice before attributing input tax credits to a tax period (if required by subsection 29-10(3) of the GST Act) for a creditable acquisition recorded on a matched data file where: (a) if the cardholder-data method is used, a requirement set out in clause 8 is not satisfied in relation to that supply; or (b) there is an error on the matched data file in relation to that acquisition. Note 1: The Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Legislative Instrument (No.2) 2008 (in force under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Goods and Services Tax: Waiver of Tax Invoice Requirement (Visa Purchasing Card) Amendment Determination (No.1) 2010 09 November 2010 (see WTI 2010/1 ) 1 July 2010 Table of Amendments Provision affected How affected Clause 4 am. ( WTI 2010/1 ) ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted (a) if the cardholder-data method is used, a requirement set out in clause 8 is not satisfied in relation to that supply; or (b) there is an error on the matched data file in relation to that acquisition.", "Related_Explanatory_Statements": "WTI 2008/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20082/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2006/1", "Title": "Goods and Services Tax: Waiver of Tax Invoice Requirement - Government Undercover Agents Determination (No. 1) 2006", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2006", "Date_of_Issue": "28 September 2006", "Signatory": "Mark Jackson Deputy Commissioner and Delegate of the Commissioner", "Registration_Number": "F2006L03278", "Registration_Date": "29 September 2006", "Body": "2. (1) This determination commences on 1 October 2006.: (2) This determination does not revoke, amend or vary any previous determination made by the Commissioner or his delegate. Circumstances where the requirement for a tax invoice does not apply 3. The circumstances set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. 4 The entity will not be required to hold a tax invoice for a creditable acquisition for which the reimbursement of an expense is treated as consideration for the acquisition from an employee or agent in order to attribute an input tax credit on the acquisition to a tax period, provided that at the time the entity gives its GST return/Business Activity Statement for the tax period to the Commissioner\" (a) the entity is a government law enforcement agency; and (b) the entity reimburses an employee or an agent for an expense he or she incurs that is related directly to his or her activities as the entity's employee or agent; and (c) the entity holds a credit card statement itemising the reimbursed expenses or a statement from their employee that includes the following details: (i) the employee's or agent's name; and/or (ii) the employee's or agent's assumed name; and (iii) for each expense that is reimbursed: • the date the employee or agent made the acquisition; • the supplier's name; • a brief description of the item acquired; • the total amount paid; • whether the amount included GST; and • where the GST isn't 1/11th of the amount paid, the amount of GST. (a) the entity is a government law enforcement agency; and (b) the entity reimburses an employee or an agent for an expense he or she incurs that is related directly to his or her activities as the entity's employee or agent; and (c) the entity holds a credit card statement itemising the reimbursed expenses or a statement from their employee that includes the following details: (i) the employee's or agent's name; and/or (ii) the employee's or agent's assumed name; and (iii) for each expense that is reimbursed: • the date the employee or agent made the acquisition; • the supplier's name; • a brief description of the item acquired; • the total amount paid; • whether the amount included GST; and • where the GST isn't 1/11th of the amount paid, the amount of GST. (i) the employee's or agent's name; and/or (ii) the employee's or agent's assumed name; and (iii) for each expense that is reimbursed: • the date the employee or agent made the acquisition; • the supplier's name; • a brief description of the item acquired; • the total amount paid; • whether the amount included GST; and • where the GST isn't 1/11th of the amount paid, the amount of GST. • the date the employee or agent made the acquisition; • the supplier's name; • a brief description of the item acquired; • the total amount paid; • whether the amount included GST; and • where the GST isn't 1/11th of the amount paid, the amount of GST. Definitions 5. In this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. government law enforcement agency means a government related entity whose responsibilities include law enforcement services for preventing criminal behaviour. employee or agent means a person who when the reimbursed expense was incurred by that person was performing duties under an assumed name. credit card statement means a credit card statement issued in the assumed name of the employee or agent. the Act means the A New Tax System (Goods and Services Tax) Act 1999. government law enforcement agency means a government related entity whose responsibilities include law enforcement services for preventing criminal behaviour. employee or agent means a person who when the reimbursed expense was incurred by that person was performing duties under an assumed name. credit card statement means a credit card statement issued in the assumed name of the employee or agent. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "WTI 2006/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20061/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2004/1", "Title": "A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 1) 2004 - Decision of a Court or Tribunal", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2004", "Date_of_Issue": "24 February 2004", "Signatory": "Bruce Quigley Deputy Chief Tax Counsel Delegate of the Commissioner", "Registration_Number": "F2006B11585", "Registration_Date": "16 November 2006", "Body": "Citation | 1. This determination is the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 1) 2004 - Decision of a Court or Tribunal. | Commencement | 2. This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commenced. | Circumstances where the requirement for a tax invoice does not apply | 3. The circumstances set out in clause 4 are circumstances in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. | 4. The circumstances are that all the following requirements are satisfied: (a) (i) under Part IVC of the Taxation Administration Act 1953 you have applied to the Tribunal for review of an objection decision or appealed against an objection decision to a Court, and in making the objection decision the Commissioner decided that you have not made a creditable acquisition, and the grounds of the objection include that you have made a creditable acquisition and are entitled to an input tax credit; or (ii) you have sought declaratory orders from a Court that you have made a creditable acquisition and are entitled to an input tax credit; or (iii) you or the Commissioner has appealed against a decision of the Tribunal or Court that resulted from a proceeding covered by clause 4(a)(i) or appealed against a decision of the Court that resulted from a proceeding covered by clause 4(a)(ii); and (b) the Court or Tribunal has found that you have made a creditable acquisition and are entitled to an input tax credit. | (a) (i) under Part IVC of the Taxation Administration Act 1953 you have applied to the Tribunal for review of an objection decision or appealed against an objection decision to a Court, and in making the objection decision the Commissioner decided that you have not made a creditable acquisition, and the grounds of the objection include that you have made a creditable acquisition and are entitled to an input tax credit; or (ii) you have sought declaratory orders from a Court that you have made a creditable acquisition and are entitled to an input tax credit; or (iii) you or the Commissioner has appealed against a decision of the Tribunal or Court that resulted from a proceeding covered by clause 4(a)(i) or appealed against a decision of the Court that resulted from a proceeding covered by clause 4(a)(ii); and (b) the Court or Tribunal has found that you have made a creditable acquisition and are entitled to an input tax credit. | (i) under Part IVC of the Taxation Administration Act 1953 you have applied to the Tribunal for review of an objection decision or appealed against an objection decision to a Court, and in making the objection decision the Commissioner decided that you have not made a creditable acquisition, and the grounds of the objection include that you have made a creditable acquisition and are entitled to an input tax credit; or (ii) you have sought declaratory orders from a Court that you have made a creditable acquisition and are entitled to an input tax credit; or (iii) you or the Commissioner has appealed against a decision of the Tribunal or Court that resulted from a proceeding covered by clause 4(a)(i) or appealed against a decision of the Court that resulted from a proceeding covered by clause 4(a)(ii); and | Situations where a tax invoice is still required | 5. However, clause 3 does not apply in any of the following circumstances: (a) a settlement occurs before the Court or Tribunal gives a decision; or (b) the Court or Tribunal dismisses the application without proceeding to determine the matter; or (c) the Court or Tribunal makes a decision in accordance with terms agreed to by the parties without making a finding that you have made a creditable acquisition and are entitled to an input tax credit; or (d) the Court remits the decision to the Tribunal, or the Court or Tribunal remits the decision to the Commissioner, for reconsideration; or (e) the Court makes an order under the Administrative Decisions (Judicial Review) Act 1977 ; or (f) any other circumstance in which the Court or Tribunal does not make a finding as to whether you have made a creditable acquisition and are entitled to an input tax credit; or (g) the period within which an appeal against the Court or Tribunal decision may be lodged has not expired or an appeal has been lodged and the Court has not found that you have made a creditable acquisition and are entitled to an input tax credit. | (a) a settlement occurs before the Court or Tribunal gives a decision; or (b) the Court or Tribunal dismisses the application without proceeding to determine the matter; or (c) the Court or Tribunal makes a decision in accordance with terms agreed to by the parties without making a finding that you have made a creditable acquisition and are entitled to an input tax credit; or (d) the Court remits the decision to the Tribunal, or the Court or Tribunal remits the decision to the Commissioner, for reconsideration; or (e) the Court makes an order under the Administrative Decisions (Judicial Review) Act 1977 ; or (f) any other circumstance in which the Court or Tribunal does not make a finding as to whether you have made a creditable acquisition and are entitled to an input tax credit; or (g) the period within which an appeal against the Court or Tribunal decision may be lodged has not expired or an appeal has been lodged and the Court has not found that you have made a creditable acquisition and are entitled to an input tax credit. | Definitions | 6. In this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. Tribunal means the Administrative Appeals Tribunal, including the Small Taxation Claims Tribunal. Other expressions in this determination have the same meaning as in the Act. | the Act means the A New Tax System (Goods and Services Tax) Act 1999. | Tribunal means the Administrative Appeals Tribunal, including the Small Taxation Claims Tribunal. | Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20041/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2004/2", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2004 - members of Visa International, American Express International, Diners Club International, MasterCard International, Motorcharge Ltd, and Fleet Systems Pty Ltd", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2004", "Date_of_Issue": "9 July 2004", "Signatory": "Anthony Long ASSISTANT DEPUTY COMMISSIONER OF TAXATION Goods and Services Tax (Financial Supplies & Insurance)", "Registration_Number": "F2005B01836", "Registration_Date": "27 July 2005", "Body": "2. (1) This determination commences on 1 July 2004.: (2) This determination terminates the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 3) 2000 - members of VISA INTERNATIONAL, AMERICAN EXPRESS INTERNATIONAL, DINERS CLUB INTERNATIONAL, MASTERCARD INTERNATIONAL, AUSTRALIAN CARD SERVICES PTY LTD, MOTORCHARGE LTD AND FLEET SYSTEMS PTY LIMITED (the \"predecessor determination\"). (3) This determination does not revoke or vary any other previous determination made by the Commissioner or a delegate of the Commissioner. (4) This determination applies in relation to net amounts for tax periods starting on or after 1 July 2004. (5) The predecessor determination ceases to apply in relation to net amounts for tax periods starting on or after 1 July 2004. Circumstances where the requirement for a tax invoice does not apply 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. 4. A member of a corporate card provider will not be required to hold a tax invoice for a creditable acquisition purchased with the corporate card in order to attribute an input tax credit on the acquisition to a tax period provided that at the time the member gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) The member holds a corporate card statement produced by the corporate card provider that includes the following details: (i) The member's name; (ii) The name(s) of the person(s) who uses the corporate card to purchase the creditable acquisition or, in the case of fuel cards, the vehicle identifier; (iii) The member's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the member may claim an input tax credit the statement has: • the date the member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; and (b) The member has an effectively regulated corporate policy for making adjustments for expenditure on the corporate card that is of a private or domestic nature and were not made in connection with carrying on the member's enterprise; (c) The member has supplementary documentation supporting each acquisition on the statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) The corporate card provider meets the conditions set out in paragraph 5 and 6 below. (a) The member holds a corporate card statement produced by the corporate card provider that includes the following details: (i) The member's name; (ii) The name(s) of the person(s) who uses the corporate card to purchase the creditable acquisition or, in the case of fuel cards, the vehicle identifier; (iii) The member's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the member may claim an input tax credit the statement has: • the date the member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; and (b) The member has an effectively regulated corporate policy for making adjustments for expenditure on the corporate card that is of a private or domestic nature and were not made in connection with carrying on the member's enterprise; (c) The member has supplementary documentation supporting each acquisition on the statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) The corporate card provider meets the conditions set out in paragraph 5 and 6 below. (i) The member's name; (ii) The name(s) of the person(s) who uses the corporate card to purchase the creditable acquisition or, in the case of fuel cards, the vehicle identifier; (iii) The member's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the member may claim an input tax credit the statement has: • the date the member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; and • the date the member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; and | 5. The corporate card provider must provide the date each supply on the statement was purchased.: 6. Where all the information on the statement is not provided by the merchant to the corporate card provider/acquirer, the latter may, until 30 June 2006, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the supply provided the corporate card provider/acquirer: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides the corporate card provider/acquirer with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with the corporate card provider; (c) clearly identify each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identify each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advise the entity to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where the corporate card provider/acquirer has obtained information that the merchant is not registered, or ceases to be registered for GST, the corporate card provider and acquirer must not calculate an amount of GST for supplies from that merchant. Instead, the corporate card provider must state that the amount of GST included in the price of the supply is $nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides the corporate card provider/acquirer with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with the corporate card provider; (c) clearly identify each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identify each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advise the entity to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where the corporate card provider/acquirer has obtained information that the merchant is not registered, or ceases to be registered for GST, the corporate card provider and acquirer must not calculate an amount of GST for supplies from that merchant. Instead, the corporate card provider must state that the amount of GST included in the price of the supply is $nil. (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides the corporate card provider/acquirer with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; Situations where a tax invoice is still required 7. The member will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the corporate card statement where: (a) the corporate card statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the corporate card statement in relation to the supply. (a) the corporate card statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the corporate card statement in relation to the supply. Definitions 8. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. Corporate card provider is any one of the following credit or charge card providers: • Financial institutions that issue VISA International corporate cards; • American Express International; • Diners Club International; • Financial institutions that issue MasterCard International corporate cards; • Motorcharge Ltd; and • Fleet Systems Pty Limited. Person(s) who uses the corporate card includes a partner, sole trader, director or employee of an entity. Corporate card statement is a statement of liability that is issued by a corporate card provider to one of its clients. Corporate card is a card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Acquirer is a financial institution that signs a merchant and is responsible for settlement to the merchant of card transactions processed through that merchant. Member is the registered entity that is a corporate holder of the corporate card. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. the Act means the A New Tax System (Goods and Services Tax) Act 1999. Corporate card provider is any one of the following credit or charge card providers: • Financial institutions that issue VISA International corporate cards; • American Express International; • Diners Club International; • Financial institutions that issue MasterCard International corporate cards; • Motorcharge Ltd; and • Fleet Systems Pty Limited. Person(s) who uses the corporate card includes a partner, sole trader, director or employee of an entity. Corporate card statement is a statement of liability that is issued by a corporate card provider to one of its clients. Corporate card is a card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Acquirer is a financial institution that signs a merchant and is responsible for settlement to the merchant of card transactions processed through that merchant. Member is the registered entity that is a corporate holder of the corporate card. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. • Financial institutions that issue VISA International corporate cards; • American Express International; • Diners Club International; • Financial institutions that issue MasterCard International corporate cards; • Motorcharge Ltd; and • Fleet Systems Pty Limited. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20042/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2004 - members of Visa International, American Express International, Diners Club International, MasterCard International, Motorcharge Ltd, and Fleet Systems Pty Ltd."}
{"Instrument_Reference": "WTI 2004/3", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 3) 2004 - members of Retail Decisions Pty Ltd", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2004", "Date_of_Issue": "9 July 2004", "Signatory": "Anthony Long ASSISTANT DEPUTY COMMISSIONER OF TAXATION Goods and Services Tax (Financial Supplies & Insurance)", "Registration_Number": "F2005B01849", "Registration_Date": "21 July 2005", "Body": "2. (1) This determination commences on 1 July 2004.: (2) This determination terminates the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2002 - members of Retail Decisions Pty Ltd (the \"predecessor determination\"). (3) This determination does not revoke or vary any other previous determination made by the Commissioner or a delegate of the Commissioner. (4) This determination applies in relation to net amounts for tax periods starting on or after 1 July 2004. (5) The predecessor determination ceases to apply in relation to net amounts for tax periods starting on or after 1 July 2004. Circumstances where the requirement for a tax invoice does not apply 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. 4. A member of Retail Decisions Pty Ltd will not be required to hold a tax invoice for a creditable acquisition purchased with the Retail Decisions Pty Ltd corporate card in order to attribute an input tax credit on the acquisition to a tax period provided that at the time the member gives its GST return/Business Activity Statement ('BAS') for the tax period to the Commissioner: (a) The member holds a corporate card statement produced by Retail Decisions Pty Ltd that includes the following details: (i) The member's name; (ii) The name(s) of the person(s) who uses the corporate card to purchase the creditable acquisition or, in the case of fuel cards, the vehicle identifier; (iii) The member's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the member may claim an input tax credit the statement has: • the date the member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; and (b) The member has an effectively regulated corporate policy for making adjustments for expenditure on the corporate card that is of a private or domestic nature and were not made in connection with carrying on the member's enterprise; (c) The member has supplementary documentation supporting each acquisition on the statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) Retail Decisions Pty Ltd meets the conditions set out in paragraph 5 and 6 below. (a) The member holds a corporate card statement produced by Retail Decisions Pty Ltd that includes the following details: (i) The member's name; (ii) The name(s) of the person(s) who uses the corporate card to purchase the creditable acquisition or, in the case of fuel cards, the vehicle identifier; (iii) The member's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the member may claim an input tax credit the statement has: • the date the member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; and (b) The member has an effectively regulated corporate policy for making adjustments for expenditure on the corporate card that is of a private or domestic nature and were not made in connection with carrying on the member's enterprise; (c) The member has supplementary documentation supporting each acquisition on the statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) Retail Decisions Pty Ltd meets the conditions set out in paragraph 5 and 6 below. (i) The member's name; (ii) The name(s) of the person(s) who uses the corporate card to purchase the creditable acquisition or, in the case of fuel cards, the vehicle identifier; (iii) The member's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the member may claim an input tax credit the statement has: • the date the member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; and • the date the member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; and | 5. Retail Decisions Pty Ltd must provide the date each supply on the statement was purchased.: 6. Where all the information on the statement is not provided by the merchant to Retail Decisions Pty Ltd, the latter may, until 30 June 2006, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the supply provided Retail Decisions Pty Ltd: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides Retail Decisions Pty Ltd with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with Retail Decisions Pty Ltd; (c) clearly identify each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identify each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advise the entity to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where Retail Decisions Pty Ltd has obtained information that the merchant is not registered, or ceases to be registered for GST, Retail Decisions Pty Ltd must not calculate an amount of GST for supplies from that merchant. Instead, Retail Decisions Pty Ltd must state that the amount of GST included in the price of the supply is $nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides Retail Decisions Pty Ltd with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with Retail Decisions Pty Ltd; (c) clearly identify each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identify each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advise the entity to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where Retail Decisions Pty Ltd has obtained information that the merchant is not registered, or ceases to be registered for GST, Retail Decisions Pty Ltd must not calculate an amount of GST for supplies from that merchant. Instead, Retail Decisions Pty Ltd must state that the amount of GST included in the price of the supply is $nil. (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides Retail Decisions Pty Ltd with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; Situations where a tax invoice is still required 7. The member will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the corporate card statement where: (a) the corporate card statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the corporate card statement in relation to the supply. (a) the corporate card statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the corporate card statement in relation to the supply. Definitions 8. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. Person(s) who uses the corporate card includes a partner, sole trader, director or employee of an entity. Corporate card statement is a statement of liability that is issued by Retail Decisions Pty Ltd to one of its clients. Corporate card is a card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Member is the registered entity that is a corporate holder of the corporate card with Retail Decisions Pty Ltd. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. the Act means the A New Tax System (Goods and Services Tax) Act 1999. Person(s) who uses the corporate card includes a partner, sole trader, director or employee of an entity. Corporate card statement is a statement of liability that is issued by Retail Decisions Pty Ltd to one of its clients. Corporate card is a card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Member is the registered entity that is a corporate holder of the corporate card with Retail Decisions Pty Ltd. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20043/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 3) 2004 - members of Retail Decisions Pty Ltd."}
{"Instrument_Reference": "WTI 2004/4", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 4) 2004 - corporate account holder of Cabcharge Australia Limited", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2004", "Date_of_Issue": "9 July 2004", "Signatory": "Anthony Long ASSISTANT DEPUTY COMMISSIONER OF TAXATION Goods and Services Tax (Financial Supplies & Insurance)", "Registration_Number": "F2005B02347", "Registration_Date": "25 August 2005", "Body": "2. (1) This determination commences on 1 July 2004.: (2) This determination terminates the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 77) 2000 - corporate account holder of CABCHARGE AUSTRALIA LIMITED (the \"predecessor determination\"). (3) This determination does not revoke or vary any other previous determination made by the Commissioner or a delegate of the Commissioner. (4) This determination applies in relation to net amounts for tax periods starting on or after 1 July 2004. (5) The predecessor determination ceases to apply in relation to net amounts for tax periods starting on or after 1 July 2004. Circumstances where the requirement for a tax invoice does not apply 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. 4. A Corporate Account Holder of Cabcharge Australia Limited will not be required to hold a tax invoice for a creditable acquisition purchased with the corporate card in order to attribute an input tax credit on the acquisition to a tax period provided that at the time the Corporate Account Holder gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) The Corporate Account Holder holds a corporate account statement produced by Cabcharge Australia Limited that includes the following details: (i) The Corporate Account Holder's name; (ii) The name(s) of the person(s) who uses the corporate account to purchase the creditable acquisition; (iii) The Corporate Account Holder's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the Corporate Account Holder may claim an input tax credit the statement has: • the date the Corporate Account Holder purchased the acquisition; • the supplier's name or driver ID; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the total amount paid; and • the total amount of GST paid for the acquisition or acquisitions of taxi travel. (b) The Corporate Account Holder has an effectively regulated corporate policy for making adjustments for expenditure on the corporate account that is of a private or domestic nature and were not made in connection with carrying on the Corporate Account Holder's enterprise; (c) The Corporate Account Holder has supplementary documentation supporting each acquisition on the statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) Cabcharge Australia Limited meets the conditions set out in paragraph 5 and 6 below; and (a) The Corporate Account Holder holds a corporate account statement produced by Cabcharge Australia Limited that includes the following details: (i) The Corporate Account Holder's name; (ii) The name(s) of the person(s) who uses the corporate account to purchase the creditable acquisition; (iii) The Corporate Account Holder's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the Corporate Account Holder may claim an input tax credit the statement has: • the date the Corporate Account Holder purchased the acquisition; • the supplier's name or driver ID; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the total amount paid; and • the total amount of GST paid for the acquisition or acquisitions of taxi travel. (b) The Corporate Account Holder has an effectively regulated corporate policy for making adjustments for expenditure on the corporate account that is of a private or domestic nature and were not made in connection with carrying on the Corporate Account Holder's enterprise; (c) The Corporate Account Holder has supplementary documentation supporting each acquisition on the statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) Cabcharge Australia Limited meets the conditions set out in paragraph 5 and 6 below; and (i) The Corporate Account Holder's name; (ii) The name(s) of the person(s) who uses the corporate account to purchase the creditable acquisition; (iii) The Corporate Account Holder's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the Corporate Account Holder may claim an input tax credit the statement has: • the date the Corporate Account Holder purchased the acquisition; • the supplier's name or driver ID; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the total amount paid; and • the total amount of GST paid for the acquisition or acquisitions of taxi travel. • the date the Corporate Account Holder purchased the acquisition; • the supplier's name or driver ID; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the total amount paid; and • the total amount of GST paid for the acquisition or acquisitions of taxi travel. | 5. Cabcharge Australia Limited must provide the date each supply on the statement was purchased.: 6. Where all the information required on the statement is not provided by the merchant to Cabcharge Australia Limited/acquirer, the latter may, until 30 June 2006, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the supply provided Cabcharge Australia Limited/acquirer: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides Cabcharge Australia Limited/the acquirer with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with Cabcharge Australia Limited; (c) clearly identify each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identify each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advise the entity to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where Cabcharge Australia Limited/the acquirer has obtained information that the merchant is not registered, or ceases to be registered for GST, Cabcharge Australia Limited and the acquirer must not calculate an amount of GST for supplies from that merchant. Instead, Cabcharge Australia Limited must state that the amount of GST included in the price of the supply is $nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides Cabcharge Australia Limited/the acquirer with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with Cabcharge Australia Limited; (c) clearly identify each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identify each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advise the entity to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where Cabcharge Australia Limited/the acquirer has obtained information that the merchant is not registered, or ceases to be registered for GST, Cabcharge Australia Limited and the acquirer must not calculate an amount of GST for supplies from that merchant. Instead, Cabcharge Australia Limited must state that the amount of GST included in the price of the supply is $nil. (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides Cabcharge Australia Limited/the acquirer with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; 7. Where Cabcharge Australia Limited/the acquirer has failed to establish that the merchant has an ABN, Cabcharge Australia Limited and the acquirer must not calculate an amount of GST for supplies from that merchant. Instead, Cabcharge Australia Limited must state that the amount of GST included in the price of the supply is $nil. Situations where a tax invoice is still required 8. The Corporate Account Holder will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the corporate card statement where: (a) the corporate account statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the corporate account statement in relation to the supply. (a) the corporate account statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the corporate account statement in relation to the supply. Definitions 9. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. Person(s) who uses the corporate account includes a partner, sole trader, director or employee of an entity. Corporate account statement is a statement of liability that is issued by Cabcharge Australia Limited to one of its clients. Corporate account is an account that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Acquirer is a financial institution that signs a merchant and is responsible for settlement to the merchant of card transactions processed through that merchant. Corporate Account Holder is the registered entity that is a corporate holder of the corporate account. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Merchant means an entity that supplies taxi travel. the Act means the A New Tax System (Goods and Services Tax) Act 1999. Person(s) who uses the corporate account includes a partner, sole trader, director or employee of an entity. Corporate account statement is a statement of liability that is issued by Cabcharge Australia Limited to one of its clients. Corporate account is an account that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Acquirer is a financial institution that signs a merchant and is responsible for settlement to the merchant of card transactions processed through that merchant. Corporate Account Holder is the registered entity that is a corporate holder of the corporate account. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Merchant means an entity that supplies taxi travel. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20044/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 4) 2004 - corporate account holder of Cabcharge Australia Limited."}
{"Instrument_Reference": "WTI 2004/5", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 5) 2004 - Business Travel Account Holder of American Express International Inc", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2004", "Date_of_Issue": "9 July 2004", "Signatory": "Anthony Long ASSISTANT DEPUTY COMMISSIONER OF TAXATION Goods and Services Tax (Financial Supplies & Insurance)", "Registration_Number": "F2005B01851", "Registration_Date": "5 August 2005", "Body": "2. (1) This determination commences on 1 July 2004.: (2) This determination terminates the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No.4) 2001 - Business Travel Account Holder of AMERICAN EXPRESS INTERNATIONAL INC. (the \"predecessor determination\"). (3) This determination does not revoke or vary any other previous determination made by the Commissioner or a delegate of the Commissioner. (4) This determination applies in relation to net amounts for tax periods starting on or after 1 July 2004. (5) The predecessor determination ceases to apply in relation to net amounts for tax periods starting on or after 1 July 2004. Circumstances where the requirement for a tax invoice does not apply 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. 4. A Business Travel Account Holder of American Express International Inc. will not be required to hold a tax invoice for a creditable acquisition purchased through the Business Travel Account in order to attribute an input tax credit on the acquisition to a tax period provided that at the time the Business Travel Account Holder gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) The Business Travel Account Holder holds a Business Travel Account Statement produced by American Express International Inc. that includes the following details: (i) The Business Travel Account Holder's name; (ii) The name(s) of the person(s) who uses the Business Travel Account to purchase creditable acquisitions(s); (iii) The Business Travel Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Business Travel Account Holder may claim an input tax credit, the Business Travel Account Statement has: • date the Business Travel Account Holder purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; (b) The Business Travel Account Holder has an effectively regulated corporate policy for making adjustments for expenditure on the Business Travel Account that is of a private or domestic nature and was not made in connection with carrying on the Business Travel Account Holder's enterprise; (c) The Business Travel Account Holder has supplementary documentation supporting each acquisition on the Business Travel Account Statement that has a private or domestic component, and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; and (d) American Express International Inc. meets the conditions set out in paragraphs 5 and 6 below. (a) The Business Travel Account Holder holds a Business Travel Account Statement produced by American Express International Inc. that includes the following details: (i) The Business Travel Account Holder's name; (ii) The name(s) of the person(s) who uses the Business Travel Account to purchase creditable acquisitions(s); (iii) The Business Travel Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Business Travel Account Holder may claim an input tax credit, the Business Travel Account Statement has: • date the Business Travel Account Holder purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; (b) The Business Travel Account Holder has an effectively regulated corporate policy for making adjustments for expenditure on the Business Travel Account that is of a private or domestic nature and was not made in connection with carrying on the Business Travel Account Holder's enterprise; (c) The Business Travel Account Holder has supplementary documentation supporting each acquisition on the Business Travel Account Statement that has a private or domestic component, and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; and (d) American Express International Inc. meets the conditions set out in paragraphs 5 and 6 below. (i) The Business Travel Account Holder's name; (ii) The name(s) of the person(s) who uses the Business Travel Account to purchase creditable acquisitions(s); (iii) The Business Travel Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Business Travel Account Holder may claim an input tax credit, the Business Travel Account Statement has: • date the Business Travel Account Holder purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; • date the Business Travel Account Holder purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; 5. American Express International Inc. must provide the date each supply on the statement was purchased. 6. Where all the information required on the statement is not provided by the merchant to American Express International Inc., the latter may, until 30 June 2006, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the supply, provided American Express International Inc.: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with American Express International Inc.; (c) clearly identifies each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each supply where GST may not be 1/11th of the price; (e) where a supply has been identified as being a supply that may be GST-free or input taxed or a supply where GST may not be 1/11th of the price, advises the Business Travel Account Holder to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for supplies from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the price of the supply is $nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with American Express International Inc.; (c) clearly identifies each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each supply where GST may not be 1/11th of the price; (e) where a supply has been identified as being a supply that may be GST-free or input taxed or a supply where GST may not be 1/11th of the price, advises the Business Travel Account Holder to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for supplies from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the price of the supply is $nil. (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; Situations where a tax invoice is still required 7. The Business Travel Account Holder will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the Business Travel Account Invoice Statement where: (a) the Business Travel Account Invoice Statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the Business Travel Account Statement in relation to the supply. (a) the Business Travel Account Invoice Statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the Business Travel Account Statement in relation to the supply. Definitions 8. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. The person(s) who uses the Business Travel Account includes a partner, sole trader, director, contractor or employee of an entity. Business Travel Account Statement is a statement of liability that is issued by American Express International Inc. to one of its clients. Business Travel Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. Business Travel Account Holder is the registered entity that holds a Corporate Account with American Express International Inc. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. the Act means the A New Tax System (Goods and Services Tax) Act 1999. The person(s) who uses the Business Travel Account includes a partner, sole trader, director, contractor or employee of an entity. Business Travel Account Statement is a statement of liability that is issued by American Express International Inc. to one of its clients. Business Travel Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. Business Travel Account Holder is the registered entity that holds a Corporate Account with American Express International Inc. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this Determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20045/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 5) 2004 - Business Travel Account Holder of American Express International Inc."}
{"Instrument_Reference": "WTI 2004/6", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 6) 2004 - Corporate Purchasing Account Holder of American Express International Inc", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2004", "Date_of_Issue": "9 July 2004", "Signatory": "Anthony Long ASSISTANT DEPUTY COMMISSIONER OF TAXATION Goods and Services Tax (Financial Supplies & Insurance)", "Registration_Number": "F2005B01852", "Registration_Date": "5 August 2005", "Body": "2. (1) This determination commences on 1 July 2004.: (2) This determination replaces the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 7) 2001 - Corporate Purchasing Account Holder of AMERICAN EXPRESS INTERNATIONAL INC. (the \"predecessor determination\"). (3) This determination does not revoke or vary any other previous determination made by the Commissioner or a delegate of the Commissioner. (4) This determination applies in relation to net amounts for tax periods starting on or after 1 July 2004. (5) The predecessor determination ceases to apply in relation to net amounts for tax periods starting on or after 1 July 2004. Circumstances where the requirement for a tax invoice does not apply 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. 4. A Corporate Purchasing Account Holder of American Express International Inc. will not be required to hold a tax invoice for a creditable acquisition purchased with the Corporate Purchasing Account in order to attribute an input tax credit on the acquisition to a tax period provided that at the time the Corporate Purchasing Account Holder gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) The Corporate Purchasing Account Holder holds a Corporate Purchasing Account Statement produced by American Express International Inc. that includes the following details: (i) The Corporate Purchasing Account Holder's name; (ii) The name(s) of the person(s) or department(s) who uses the Corporate Purchasing Account to purchase the creditable acquisition(s); (iii) The Corporate Purchasing Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Corporate Purchasing Account Holder may claim an input tax credit, the Corporate Purchasing Account Statement has: • the date the Corporate Purchasing Account Holder purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; (b) The Corporate Purchasing Account Holder has an effectively regulated corporate policy for making adjustments for expenditure on the Corporate Purchasing Account that is of a private or domestic nature and was not made in connection with carrying on the Corporate Purchasing Account Holder's enterprise; (c) The Corporate Purchasing Account Holder has supplementary documentation supporting each acquisition on the Corporate Purchasing Account Statement that has a private or domestic component, and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) American Express International Inc. meets the conditions set out in paragraphs 5 and 6 below. (a) The Corporate Purchasing Account Holder holds a Corporate Purchasing Account Statement produced by American Express International Inc. that includes the following details: (i) The Corporate Purchasing Account Holder's name; (ii) The name(s) of the person(s) or department(s) who uses the Corporate Purchasing Account to purchase the creditable acquisition(s); (iii) The Corporate Purchasing Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Corporate Purchasing Account Holder may claim an input tax credit, the Corporate Purchasing Account Statement has: • the date the Corporate Purchasing Account Holder purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; (b) The Corporate Purchasing Account Holder has an effectively regulated corporate policy for making adjustments for expenditure on the Corporate Purchasing Account that is of a private or domestic nature and was not made in connection with carrying on the Corporate Purchasing Account Holder's enterprise; (c) The Corporate Purchasing Account Holder has supplementary documentation supporting each acquisition on the Corporate Purchasing Account Statement that has a private or domestic component, and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) American Express International Inc. meets the conditions set out in paragraphs 5 and 6 below. (i) The Corporate Purchasing Account Holder's name; (ii) The name(s) of the person(s) or department(s) who uses the Corporate Purchasing Account to purchase the creditable acquisition(s); (iii) The Corporate Purchasing Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Corporate Purchasing Account Holder may claim an input tax credit, the Corporate Purchasing Account Statement has: • the date the Corporate Purchasing Account Holder purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; • the date the Corporate Purchasing Account Holder purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; 5. American Express International Inc. must provide the date that each supply on the statement was purchased. 6. Where all the information required on the statement is not provided by the merchant to American Express International Inc., the latter may, until 30 June 2006, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the supply, provided American Express International Inc.: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (ie. taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant makes only taxable supplies, whether or not the GST is calculated at 1/11th of the price for all taxable supplies the merchant makes; and (v) the merchant will provide American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with American Express International Inc.; (c) clearly identifies each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each supply where GST may not be 1/11th of the price; (e) where a supply has been identified as being a supply that may be GST-free or input taxed or a supply where GST may not be 1/11th of the price, advises the Corporate Purchasing Account Holder to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for supplies from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the price of the supply is nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (ie. taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant makes only taxable supplies, whether or not the GST is calculated at 1/11th of the price for all taxable supplies the merchant makes; and (v) the merchant will provide American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with American Express International Inc.; (c) clearly identifies each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each supply where GST may not be 1/11th of the price; (e) where a supply has been identified as being a supply that may be GST-free or input taxed or a supply where GST may not be 1/11th of the price, advises the Corporate Purchasing Account Holder to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for supplies from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the price of the supply is nil. (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (ie. taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant makes only taxable supplies, whether or not the GST is calculated at 1/11th of the price for all taxable supplies the merchant makes; and (v) the merchant will provide American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; Situations where a tax invoice is still required 7. The Corporate Purchasing Account Holder will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the Corporate Purchasing Account Statement where: (a) the Corporate Purchasing Account Statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the Corporate Purchasing Account Statement in relation to the supply. (a) the Corporate Purchasing Account Statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the Corporate Purchasing Account Statement in relation to the supply. Definitions 8. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System ( Goods and Services Tax ) Act 1999. The person(s) who uses the Corporate Purchasing Account includes a partner, sole trader, contractor, director or employee of an entity. Corporate Purchasing Account Statement is a statement of liability that is issued by American Express International Inc. to one of its clients. Corporate Purchasing Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. Corporate Purchasing Account Holder is the registered entity that holds a Corporate Purchasing Account with American Express International Inc. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. the Act means the A New Tax System ( Goods and Services Tax ) Act 1999. The person(s) who uses the Corporate Purchasing Account includes a partner, sole trader, contractor, director or employee of an entity. Corporate Purchasing Account Statement is a statement of liability that is issued by American Express International Inc. to one of its clients. Corporate Purchasing Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. Corporate Purchasing Account Holder is the registered entity that holds a Corporate Purchasing Account with American Express International Inc. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20046/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 6) 2004 - Corporate Purchasing Account Holder of American Express International Inc."}
{"Instrument_Reference": "WTI 2004/7", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 7) 2004 - American Express International Inc. KR 1025 Electronic Data Feed", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2004", "Date_of_Issue": "9 July 2004", "Signatory": "Anthony Long ASSISTANT DEPUTY COMMISSIONER OF TAXATION Goods and Services Tax (Financial Supplies & Insurance)", "Registration_Number": "F2005B01853", "Registration_Date": "8 June 2005", "Body": "2. (1) This determination commences on 1 July 2004.: (2) This determination terminates the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination 2003 - members of AMERICAN EXPRESS INTERNATIONAL (the \"predecessor determination\"). (3) This determination does not revoke or vary any other previous determination made by the Commissioner or a delegate of the Commissioner. (4) This determination applies in relation to net amounts for tax periods starting on or after 1 July 2004. (5) The predecessor determination ceases to apply in relation to net amounts for tax periods starting on or after 1 July 2004. Circumstances where the requirement for a tax invoice does not apply 3. The circumstance set out in the following paragraphs is the circumstances of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. 4. A Member of American Express International Inc. that holds a daily or monthly KR 1025 electronic data feed will not be required to hold a tax invoice, for a creditable acquisition purchased with the Corporate Card, in order to attribute an input tax credit on the acquisition, to a tax period, provided that at the time the Member gives its GST return/Business Activity Statement ('BAS') for the tax period to the Commissioner: (a) The Member holds a daily or monthly KR 1025 electronic data feed produced by American Express International Inc. that includes the following details: (i) The name of the Member; (ii) The name(s) of the person(s) who use(s) the American Express International Inc. Corporate Card to purchase the creditable acquisition; (iii) The Australian Business Number ('ABN') or address of the Member; (iv) For each acquisition for which the Member may claim an input tax credit the daily or monthly KR 1025 electronic data feed has: • the date the Member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the supplier's industry code; • the amount of GST paid; and • the total amount paid; and (b) The Member has an effectively regulated corporate policy for making adjustments for expenditure on the Corporate Card that is of a private or domestic nature and were not made in connection with carrying on the Member's enterprise; (c) The Member has supplementary documentation supporting each acquisition on the daily or monthly KR 1025 electronic data feed that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) American Express International Inc. meets the conditions set out in paragraph 5 and 6 below. (a) The Member holds a daily or monthly KR 1025 electronic data feed produced by American Express International Inc. that includes the following details: (i) The name of the Member; (ii) The name(s) of the person(s) who use(s) the American Express International Inc. Corporate Card to purchase the creditable acquisition; (iii) The Australian Business Number ('ABN') or address of the Member; (iv) For each acquisition for which the Member may claim an input tax credit the daily or monthly KR 1025 electronic data feed has: • the date the Member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the supplier's industry code; • the amount of GST paid; and • the total amount paid; and (b) The Member has an effectively regulated corporate policy for making adjustments for expenditure on the Corporate Card that is of a private or domestic nature and were not made in connection with carrying on the Member's enterprise; (c) The Member has supplementary documentation supporting each acquisition on the daily or monthly KR 1025 electronic data feed that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) American Express International Inc. meets the conditions set out in paragraph 5 and 6 below. (i) The name of the Member; (ii) The name(s) of the person(s) who use(s) the American Express International Inc. Corporate Card to purchase the creditable acquisition; (iii) The Australian Business Number ('ABN') or address of the Member; (iv) For each acquisition for which the Member may claim an input tax credit the daily or monthly KR 1025 electronic data feed has: • the date the Member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the supplier's industry code; • the amount of GST paid; and • the total amount paid; and • the date the Member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the supplier's industry code; • the amount of GST paid; and • the total amount paid; and 5. American Express International Inc. must provide the date each supply on the daily or monthly KR 1025 electronic data feed was purchased. 6. Where all the information required on the daily or monthly KR 1025 electronic data feed is not provided by the merchant to American Express International Inc., the latter may, until 30 June 2006, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the supply provided American Express International Inc.: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with American Express International Inc.; (c) clearly identifies each supply in the daily or monthly KR 1025 electronic data feed that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advises the Member to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for supplies from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the price of the supply is $nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with American Express International Inc.; (c) clearly identifies each supply in the daily or monthly KR 1025 electronic data feed that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advises the Member to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for supplies from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the price of the supply is $nil. (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides American Express International Inc. with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; Situations where a tax invoice is still required 7. The Member will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the daily or monthly KR 1025 electronic data feed where: (a) the daily or monthly KR 1025 electronic data feed indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the daily or monthly KR 1025 electronic data feed in relation to the supply. (a) the daily or monthly KR 1025 electronic data feed indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the daily or monthly KR 1025 electronic data feed in relation to the supply. Definitions 8. The following expressions are defined for the purposes of this determination: The Act means the A New Tax System (Goods and Services Tax) Act 1999. The Person(s) who uses the Corporate Card includes a partner, sole trader, director or employee of an entity. Daily or monthly KR 1025 electronic data feed is an electronic statement of liability that is issued by American Express International Inc. to one of its clients. Corporate Card is a card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Member is the registered entity that is a corporate holder of the American Express International Inc. Corporate Card. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. The Act means the A New Tax System (Goods and Services Tax) Act 1999. The Person(s) who uses the Corporate Card includes a partner, sole trader, director or employee of an entity. Daily or monthly KR 1025 electronic data feed is an electronic statement of liability that is issued by American Express International Inc. to one of its clients. Corporate Card is a card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Member is the registered entity that is a corporate holder of the American Express International Inc. Corporate Card. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20047/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 7) 2004 - American Express International Inc. KR 1025 Electronic Data Feed."}
{"Instrument_Reference": "WTI 2004/8", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 8) 2004 - Corporate Account Holder of Qantas Charge Card Qantas Airways Limited", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2004", "Date_of_Issue": "9 July 2004", "Signatory": "Anthony Long ASSISTANT DEPUTY COMMISSIONER OF TAXATION Goods and Services Tax (Financial Supplies & Insurance)", "Registration_Number": "F2005B01855", "Registration_Date": "8 June 2005", "Body": "2. (1) This determination commences on 1 July 2004.: (2) This determination terminates the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No.1) 2002 - Corporate Account Holder of Qantas Charge Card Qantas Airways Limited (the \"predecessor determination\"). (3) This determination does not revoke or vary any other previous determination made by the Commissioner or a delegate of the Commissioner. (4) This determination applies in relation to net amounts for tax periods starting on or after 1 July 2004. (5) The predecessor determination ceases to apply in relation to net amounts for tax periods starting on or after 1 July 2004. Circumstances where the requirement for a tax invoice does not apply 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. 4. A Corporate Account Holder of Qantas Charge Card Qantas Airways Limited will not be required to hold a tax invoice for a creditable acquisition purchased with the corporate card in order to attribute an input tax credit on the acquisition to a tax period provided that at the time the Corporate Account Holder gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) The Corporate Account Holder holds a corporate account statement produced by Qantas Airways Limited that includes the following details: (i) The Corporate Account Holder's name; (ii) The name(s) of the person(s) who uses the corporate account to purchase the creditable acquisition; (iii) The Corporate Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Corporate Account Holder may claim an input tax credit the statement has: • the date the Corporate Account Holder purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the amount of GST paid; and • the total amount paid; (b) The Corporate Account Holder has an effectively regulated corporate policy for making adjustments for expenditure on the corporate account that is of a private or domestic nature and were not made in connection with carrying on the Corporate Account Holder's enterprise; (c) The Corporate Account Holder has supplementary documentation supporting each acquisition on the statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) Qantas Airways Limited meets the conditions set out in paragraph 5 and 6 below; and (a) The Corporate Account Holder holds a corporate account statement produced by Qantas Airways Limited that includes the following details: (i) The Corporate Account Holder's name; (ii) The name(s) of the person(s) who uses the corporate account to purchase the creditable acquisition; (iii) The Corporate Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Corporate Account Holder may claim an input tax credit the statement has: • the date the Corporate Account Holder purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the amount of GST paid; and • the total amount paid; (b) The Corporate Account Holder has an effectively regulated corporate policy for making adjustments for expenditure on the corporate account that is of a private or domestic nature and were not made in connection with carrying on the Corporate Account Holder's enterprise; (c) The Corporate Account Holder has supplementary documentation supporting each acquisition on the statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) Qantas Airways Limited meets the conditions set out in paragraph 5 and 6 below; and (i) The Corporate Account Holder's name; (ii) The name(s) of the person(s) who uses the corporate account to purchase the creditable acquisition; (iii) The Corporate Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Corporate Account Holder may claim an input tax credit the statement has: • the date the Corporate Account Holder purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the amount of GST paid; and • the total amount paid; • the date the Corporate Account Holder purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the amount of GST paid; and • the total amount paid; | 5. Qantas Airways Limited must provide the date each supply on the statement was purchased.: 6. Where all the information required on the statement is not provided by the merchant to Qantas Airways Limited/acquirer, the latter may, until 30 June 2006, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the supply provided Qantas Airways Limited / acquirer: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides Qantas Airways Limited /the acquirer with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with Qantas Airways Limited; (c) clearly identify each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identify each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advise the entity to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where Qantas Airways Limited/the acquirer has obtained information that the merchant is not registered, or ceases to be registered for GST, Qantas Airways Limited and the acquirer must not calculate an amount of GST for supplies from that merchant. Instead, Qantas Airways Limited must state that the amount of GST included in the price of the supply is $nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides Qantas Airways Limited /the acquirer with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with Qantas Airways Limited; (c) clearly identify each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identify each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advise the entity to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where Qantas Airways Limited/the acquirer has obtained information that the merchant is not registered, or ceases to be registered for GST, Qantas Airways Limited and the acquirer must not calculate an amount of GST for supplies from that merchant. Instead, Qantas Airways Limited must state that the amount of GST included in the price of the supply is $nil. (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides Qantas Airways Limited /the acquirer with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; 7. Where Qantas Airways Limited/the acquirer has failed to establish that the merchant has an ABN, Qantas Airways Limited and the acquirer must not calculate an amount of GST for supplies from that merchant. Instead, Qantas Airways Limited must state that the amount of GST included in the price of the supply is $nil. Situations where a tax invoice is still required 8. The Corporate Account Holder will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the corporate card statement where: (a) the corporate account statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the corporate account statement in relation to the supply. (a) the corporate account statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the corporate account statement in relation to the supply. Definitions 9. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. Person(s) who uses the corporate account includes a partner, sole trader, contractor, director or employee of an entity. Corporate account statement is a statement of liability that is issued by Qantas Airways Limited to one of its clients. Corporate account is an account that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Acquirer is a financial institution that signs a merchant and is responsible for settlement to the merchant of card transactions processed through that merchant. Corporate Account Holder is the registered entity that is a corporate holder of the corporate account of Qantas Airways Limited. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Merchant means an entity that supplies Qantas related services. the Act means the A New Tax System (Goods and Services Tax) Act 1999. Person(s) who uses the corporate account includes a partner, sole trader, contractor, director or employee of an entity. Corporate account statement is a statement of liability that is issued by Qantas Airways Limited to one of its clients. Corporate account is an account that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Acquirer is a financial institution that signs a merchant and is responsible for settlement to the merchant of card transactions processed through that merchant. Corporate Account Holder is the registered entity that is a corporate holder of the corporate account of Qantas Airways Limited. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Merchant means an entity that supplies Qantas related services. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20048/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 8) 2004 - Corporate Account Holder of Qantas Charge Card Qantas Airways Limited."}
{"Instrument_Reference": "WTI 2004/9", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 9) 2004 - members of Custom Service Leasing Limited", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2004", "Date_of_Issue": "9 July 2004", "Signatory": "Anthony Long ASSISTANT DEPUTY COMMISSIONER OF TAXATION Goods and Services Tax (Financial Supplies & Insurance)", "Registration_Number": "F2005B01862", "Registration_Date": "9 June 2005", "Body": "2. (1) This determination commences on 1 July 2004.: (2) This determination terminates the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 5) 2001 - members of CUSTOM SERVICE LEASING LIMITED (the \"predecessor determination\"). (3) This determination does not revoke or vary any other previous determination made by the Commissioner or a delegate of the Commissioner. (4) This determination applies in relation to net amounts for tax periods starting on or after 1 July 2004. (5) The predecessor determination ceases to apply in relation to net amounts for tax periods starting on or after 1 July 2004. Circumstances where the requirement for a tax invoice does not apply 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. 4. A member of Custom Service Leasing Limited will not be required to hold a tax invoice for a creditable acquisition purchased with the Fleet Card in order to attribute an input tax credit on the acquisition to a tax period provided that at the time the member gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) The member holds a Custom Fleet Financial Statement produced by Custom Service Leasing Limited that includes the following details: (i) The member's name; (ii) The name(s) of the person(s) who uses the Fleet Card to purchase the creditable acquisition(s) or, in the case of fuel cards, the vehicle identifier; (iii) The member's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the member may claim an input tax credit, the Custom Fleet Financial Statement has: • the date the member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; (b) The member has an effectively regulated corporate policy for making adjustments for expenditure on the Fleet Card that is of a private or domestic nature and was not made in connection with carrying on the member's enterprise; (c) The member has supplementary documentation supporting each acquisition on the Custom Fleet Financial Statement that has a private or domestic component, and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) Custom Service Leasing Limited meets the conditions set out in paragraphs 5 and 6 below. (a) The member holds a Custom Fleet Financial Statement produced by Custom Service Leasing Limited that includes the following details: (i) The member's name; (ii) The name(s) of the person(s) who uses the Fleet Card to purchase the creditable acquisition(s) or, in the case of fuel cards, the vehicle identifier; (iii) The member's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the member may claim an input tax credit, the Custom Fleet Financial Statement has: • the date the member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; (b) The member has an effectively regulated corporate policy for making adjustments for expenditure on the Fleet Card that is of a private or domestic nature and was not made in connection with carrying on the member's enterprise; (c) The member has supplementary documentation supporting each acquisition on the Custom Fleet Financial Statement that has a private or domestic component, and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) Custom Service Leasing Limited meets the conditions set out in paragraphs 5 and 6 below. (i) The member's name; (ii) The name(s) of the person(s) who uses the Fleet Card to purchase the creditable acquisition(s) or, in the case of fuel cards, the vehicle identifier; (iii) The member's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the member may claim an input tax credit, the Custom Fleet Financial Statement has: • the date the member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; • the date the member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; 5. Custom Service Leasing Limited must provide the date that each supply on the statement was purchased. 6. Where all the information on the statement is not provided by the merchant to Custom Service Leasing Limited, the latter may, until 30 June 2006, calculate the amount of GST on the supply, provided Custom Service Leasing Limited: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (ie. taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) the merchant will provide Custom Service Leasing Limited with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with Custom Service Leasing Limited; (c) clearly identifies each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each supply where GST may not be 1/11th of the price; (e) where a supply has been identified as being a supply that may be GST-free or input taxed or a supply where GST may not be 1/11th of the price, advises the member to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where Custom Service Leasing Limited has obtained information that the merchant is not registered, or ceases to be registered for GST, Custom Service Leasing Limited must not calculate an amount of GST for supplies from that merchant. Instead, Custom Service Leasing Limited must state that the amount of GST included in the price of the supply is $nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (ie. taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) the merchant will provide Custom Service Leasing Limited with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with Custom Service Leasing Limited; (c) clearly identifies each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each supply where GST may not be 1/11th of the price; (e) where a supply has been identified as being a supply that may be GST-free or input taxed or a supply where GST may not be 1/11th of the price, advises the member to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where Custom Service Leasing Limited has obtained information that the merchant is not registered, or ceases to be registered for GST, Custom Service Leasing Limited must not calculate an amount of GST for supplies from that merchant. Instead, Custom Service Leasing Limited must state that the amount of GST included in the price of the supply is $nil. (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (ie. taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) the merchant will provide Custom Service Leasing Limited with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; Situations where a tax invoice is still required 7. The member will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the Custom Fleet Financial Statement where: (a) the Custom Fleet Financial Statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the Custom Fleet Financial Statement in relation to the supply. (a) the Custom Fleet Financial Statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the Custom Fleet Financial Statement in relation to the supply. Definitions 8. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. The person(s) who uses the Fleet Card includes a partner, sole trader, director or employee of an entity. Custom Fleet Financial Statement is a statement of liability that is issued by Custom Service Leasing Limited to one of its clients. Fleet Card is a corporate card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Member is the registered entity that is a corporate holder of the Fleet Card. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. the Act means the A New Tax System (Goods and Services Tax) Act 1999. The person(s) who uses the Fleet Card includes a partner, sole trader, director or employee of an entity. Custom Fleet Financial Statement is a statement of liability that is issued by Custom Service Leasing Limited to one of its clients. Fleet Card is a corporate card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Member is the registered entity that is a corporate holder of the Fleet Card. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20049/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 9) 2004 - members of Custom Service Leasing Limited."}
{"Instrument_Reference": "WTI 2004/10", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 10) 2004 - Visa International Purchasing Card", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2004", "Date_of_Issue": "11 August 2004", "Signatory": "Anthony Long ASSISTANT DEPUTY COMMISSIONER OF TAXATION Goods and Services Tax (Financial Supplies & Insurance)", "Registration_Number": "F2005B01867", "Registration_Date": "9 June 2005", "Body": "2. (a) This determination commences on 11 August 2004.: (b) This determination does not revoke, amend or vary any previous determination made by the Commissioner. Circumstances where the requirement for a tax invoice does not apply 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. 4. A member will not be required to hold a tax invoice for a creditable acquisition purchased with the Visa Purchasing Card in order to attribute an input tax credit on the acquisition to a tax period provided that at the time the member gives its GST return/Business Activity Statement for the tax period to the Commissioner: (a) The member holds a matched data file produced by the Visa Purchasing Card provider or Visa International that includes the following details: (i) The member's name; (ii) The name(s) of the person(s) or department(s) who uses the Visa Purchasing Card to purchase the creditable acquisition; (iii) The member's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the member may claim an input tax credit the matched data file has: • the date the member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; • the total amount paid; and (b) The member has an effectively regulated corporate policy for making adjustments for expenditure on the Visa Purchasing Card that is of a private or domestic nature and were not made in connection with carrying on the member's enterprise; (c) The member has supplementary documentation supporting each acquisition on the matched data file that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) The Visa Purchasing Card provider, Visa International, and the member meet the conditions set out in paragraphs 5, 6 and 7 below. (a) The member holds a matched data file produced by the Visa Purchasing Card provider or Visa International that includes the following details: (i) The member's name; (ii) The name(s) of the person(s) or department(s) who uses the Visa Purchasing Card to purchase the creditable acquisition; (iii) The member's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the member may claim an input tax credit the matched data file has: • the date the member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; • the total amount paid; and (b) The member has an effectively regulated corporate policy for making adjustments for expenditure on the Visa Purchasing Card that is of a private or domestic nature and were not made in connection with carrying on the member's enterprise; (c) The member has supplementary documentation supporting each acquisition on the matched data file that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) The Visa Purchasing Card provider, Visa International, and the member meet the conditions set out in paragraphs 5, 6 and 7 below. (i) The member's name; (ii) The name(s) of the person(s) or department(s) who uses the Visa Purchasing Card to purchase the creditable acquisition; (iii) The member's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the member may claim an input tax credit the matched data file has: • the date the member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; • the total amount paid; and • the date the member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; • the total amount paid; and 5. The Visa Purchasing Card provider or Visa International must provide the date each supply on the matched data file was purchased. 6. Visa International must retain a copy of the matched data file that they produce for a period of 5 years from the date of the last supply recorded on that file. 7. Where any of the information in relation to a particular supply recorded on the matched data file is not provided by the supplier/merchant to the Visa Purchasing Card provider/acquirer/Visa International, all of the following requirements must be satisfied: (a) The member must be a qualifying member; (b) The particular supply recorded on the matched data file must only have been acquired and recorded by way of an electronic purchasing system; (c) The supplier must have provided the following details to the qualifying member for recording on the electronic purchasing system: (i) the supplier's name; (ii) the supplier's ABN; (iii) the supplier's Branch Registration Number (where applicable); (iv) in relation to each potential supply that can be acquired via the electronic purchasing system: • a brief description of the potential supply; • the amount of GST to be paid; and • the total price to be paid; (d) The supplier or the qualifying member must provide Visa International with: (i) the supplier's ABN; and (ii) the supplier's Branch Registration Number (where applicable); (e) For each acquisition initiated via the electronic purchasing system the qualifying member must provide a purchase order to the supplier that contains the following information: (i) full or partial Visa purchasing card number; (ii) date of the purchase order ; (iii) the supplier's name; (iv) the supplier's ABN; (v) the supplier's Branch Registration Number (if applicable); (vi) the recipient's name; (vii) the recipient's ABN or address; (viii) a brief description of each thing supplied; (ix) for each description, the quantity of the goods or the extent of the services supplied; (x) the price of the supply; and (xi) the amount of GST payable; (f) A qualifying member must satisfy the following requirements: (i) The qualifying member must provide to Visa International the following purchase order data from each purchase order; • the date of the purchase order; • the qualifying member's purchasing card number; • the supplier's name or ABN; • a brief description of each thing supplied; • the price of the supply; and • the amount of GST payable; (ii) the qualifying member must reasonably comply with its obligations under the taxation laws; (iii) the qualifying member will transmit purchase order data to Visa International pursuant to a written agreement that the qualifying member has with the supplier which specifies the supplies which will be made via the electronic purchasing system and contains the following terms: • the qualifying member and the supplier agree that the qualifying member will transmit purchase order data to Visa International; • the supplier and the qualifying member must be registered for GST at the time that the supplier makes the supply recorded on the matched data file; • the supplier acknowledges that it will notify the qualifying member if it ceases to be registered for GST; • if the supplier issues a tax invoice that relates to a supply specified in the agreement, the supplier agrees that the tax invoice will be marked prominently or easily identifiable as having resulted from an electronic purchasing system transaction; (a) The member must be a qualifying member; (b) The particular supply recorded on the matched data file must only have been acquired and recorded by way of an electronic purchasing system; (c) The supplier must have provided the following details to the qualifying member for recording on the electronic purchasing system: (i) the supplier's name; (ii) the supplier's ABN; (iii) the supplier's Branch Registration Number (where applicable); (iv) in relation to each potential supply that can be acquired via the electronic purchasing system: • a brief description of the potential supply; • the amount of GST to be paid; and • the total price to be paid; (d) The supplier or the qualifying member must provide Visa International with: (i) the supplier's ABN; and (ii) the supplier's Branch Registration Number (where applicable); (e) For each acquisition initiated via the electronic purchasing system the qualifying member must provide a purchase order to the supplier that contains the following information: (i) full or partial Visa purchasing card number; (ii) date of the purchase order ; (iii) the supplier's name; (iv) the supplier's ABN; (v) the supplier's Branch Registration Number (if applicable); (vi) the recipient's name; (vii) the recipient's ABN or address; (viii) a brief description of each thing supplied; (ix) for each description, the quantity of the goods or the extent of the services supplied; (x) the price of the supply; and (xi) the amount of GST payable; (f) A qualifying member must satisfy the following requirements: (i) The qualifying member must provide to Visa International the following purchase order data from each purchase order; • the date of the purchase order; • the qualifying member's purchasing card number; • the supplier's name or ABN; • a brief description of each thing supplied; • the price of the supply; and • the amount of GST payable; (ii) the qualifying member must reasonably comply with its obligations under the taxation laws; (iii) the qualifying member will transmit purchase order data to Visa International pursuant to a written agreement that the qualifying member has with the supplier which specifies the supplies which will be made via the electronic purchasing system and contains the following terms: • the qualifying member and the supplier agree that the qualifying member will transmit purchase order data to Visa International; • the supplier and the qualifying member must be registered for GST at the time that the supplier makes the supply recorded on the matched data file; • the supplier acknowledges that it will notify the qualifying member if it ceases to be registered for GST; • if the supplier issues a tax invoice that relates to a supply specified in the agreement, the supplier agrees that the tax invoice will be marked prominently or easily identifiable as having resulted from an electronic purchasing system transaction; (i) the supplier's name; (ii) the supplier's ABN; (iii) the supplier's Branch Registration Number (where applicable); (iv) in relation to each potential supply that can be acquired via the electronic purchasing system: • a brief description of the potential supply; • the amount of GST to be paid; and • the total price to be paid; • a brief description of the potential supply; • the amount of GST to be paid; and • the total price to be paid; (i) the supplier's ABN; and (ii) the supplier's Branch Registration Number (where applicable); (i) full or partial Visa purchasing card number; (ii) date of the purchase order ; (iii) the supplier's name; (iv) the supplier's ABN; (v) the supplier's Branch Registration Number (if applicable); (vi) the recipient's name; (vii) the recipient's ABN or address; (viii) a brief description of each thing supplied; (ix) for each description, the quantity of the goods or the extent of the services supplied; (x) the price of the supply; and (xi) the amount of GST payable; (i) The qualifying member must provide to Visa International the following purchase order data from each purchase order; • the date of the purchase order; • the qualifying member's purchasing card number; • the supplier's name or ABN; • a brief description of each thing supplied; • the price of the supply; and • the amount of GST payable; (ii) the qualifying member must reasonably comply with its obligations under the taxation laws; (iii) the qualifying member will transmit purchase order data to Visa International pursuant to a written agreement that the qualifying member has with the supplier which specifies the supplies which will be made via the electronic purchasing system and contains the following terms: • the qualifying member and the supplier agree that the qualifying member will transmit purchase order data to Visa International; • the supplier and the qualifying member must be registered for GST at the time that the supplier makes the supply recorded on the matched data file; • the supplier acknowledges that it will notify the qualifying member if it ceases to be registered for GST; • if the supplier issues a tax invoice that relates to a supply specified in the agreement, the supplier agrees that the tax invoice will be marked prominently or easily identifiable as having resulted from an electronic purchasing system transaction; • the date of the purchase order; • the qualifying member's purchasing card number; • the supplier's name or ABN; • a brief description of each thing supplied; • the price of the supply; and • the amount of GST payable; • the qualifying member and the supplier agree that the qualifying member will transmit purchase order data to Visa International; • the supplier and the qualifying member must be registered for GST at the time that the supplier makes the supply recorded on the matched data file; • the supplier acknowledges that it will notify the qualifying member if it ceases to be registered for GST; • if the supplier issues a tax invoice that relates to a supply specified in the agreement, the supplier agrees that the tax invoice will be marked prominently or easily identifiable as having resulted from an electronic purchasing system transaction; Situations where a tax invoice is still required 8. The member will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply recorded on the matched data file where: (a) there is an error on the matched data file in relation to the supply; or (b) paragraph 7 applies to that supply and a requirement set out in paragraph 7 is not satisfied in relation to that supply. (a) there is an error on the matched data file in relation to the supply; or (b) paragraph 7 applies to that supply and a requirement set out in paragraph 7 is not satisfied in relation to that supply. Definitions 9. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999 . acquirer is a financial institution that signs a merchant and is responsible for settlement to the merchant of the card transactions processed through that merchant. electronic purchasing system is a computer based system that: (a) allows a recipient to initiate the acquisition of supplies by transmission of an electronic based purchase order to the supplier, and (b) records information in relation to acquisitions made by the recipient, and (c) ensures that functions mentioned in paragraph (a) and (b) are undertaken in an accurate and reasonably secure manner. matched data file is a file that is produced by Visa International and is issued by a Visa Purchasing Card provider or Visa International to a member. The files must only contain transactions where the issuer's transaction data and the purchase order data file have been positively matched using the following data fields: (a) the supplier's name or identification number; (b) the purchasing card number; (c) the price; and (d) the date. member is a registered entity that holds a Visa Purchasing Card. person(s) who uses the Visa Purchasing Card includes a partner, sole trader, director or employee of an entity. qualifying member is a member that meets the requirements set out in any of the following paragraphs (a) an entity that is a government related entity; or (b) in respect of the entity, either: (i) a determination under section 27-15 of the Act is in effect; or (ii) a determination under section 27-15 of the Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) did not apply; or (c) the entity either: (i) satisfies or could satisfy the membership requirements of a GST group set out in section 48-10 of the Act; (ii) is nominated in an application for approval of a GST joint venture made under paragraph 51-5(1)(c) to be the joint venture operator of the joint venture; or (iii) is approved as the joint venture operator of the joint venture under paragraph 51-70(1)(c); and (iv) in respect of the entity or any other relevant entity, either: • a determination under section 27-15 of the Act is in effect; or • a determination under section 27-15 of the Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) did not apply. relevant entity means an entity that: (a) satisfies or could satisfy the membership requirements of the same GST group as a recipient; (b) is a participant, or has applied as a participant, in the same GST joint venture as a recipient; or (c) is or could be a member of a GST group of which an entity referred to in paragraph (b) is also or could also be a member. Visa International means the Visa International Service Association Inc. Visa Purchasing Card is a Visa International branded card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Visa Purchasing Card provider is a financial institution that issues Visa Purchasing Cards. the Act means the A New Tax System (Goods and Services Tax) Act 1999 . acquirer is a financial institution that signs a merchant and is responsible for settlement to the merchant of the card transactions processed through that merchant. electronic purchasing system is a computer based system that: (a) allows a recipient to initiate the acquisition of supplies by transmission of an electronic based purchase order to the supplier, and (b) records information in relation to acquisitions made by the recipient, and (c) ensures that functions mentioned in paragraph (a) and (b) are undertaken in an accurate and reasonably secure manner. matched data file is a file that is produced by Visa International and is issued by a Visa Purchasing Card provider or Visa International to a member. The files must only contain transactions where the issuer's transaction data and the purchase order data file have been positively matched using the following data fields: (a) the supplier's name or identification number; (b) the purchasing card number; (c) the price; and (d) the date. member is a registered entity that holds a Visa Purchasing Card. person(s) who uses the Visa Purchasing Card includes a partner, sole trader, director or employee of an entity. qualifying member is a member that meets the requirements set out in any of the following paragraphs (a) an entity that is a government related entity; or (b) in respect of the entity, either: (i) a determination under section 27-15 of the Act is in effect; or (ii) a determination under section 27-15 of the Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) did not apply; or (c) the entity either: (i) satisfies or could satisfy the membership requirements of a GST group set out in section 48-10 of the Act; (ii) is nominated in an application for approval of a GST joint venture made under paragraph 51-5(1)(c) to be the joint venture operator of the joint venture; or (iii) is approved as the joint venture operator of the joint venture under paragraph 51-70(1)(c); and (iv) in respect of the entity or any other relevant entity, either: • a determination under section 27-15 of the Act is in effect; or • a determination under section 27-15 of the Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) did not apply. relevant entity means an entity that: (a) satisfies or could satisfy the membership requirements of the same GST group as a recipient; (b) is a participant, or has applied as a participant, in the same GST joint venture as a recipient; or (c) is or could be a member of a GST group of which an entity referred to in paragraph (b) is also or could also be a member. Visa International means the Visa International Service Association Inc. Visa Purchasing Card is a Visa International branded card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Visa Purchasing Card provider is a financial institution that issues Visa Purchasing Cards. (a) allows a recipient to initiate the acquisition of supplies by transmission of an electronic based purchase order to the supplier, and (b) records information in relation to acquisitions made by the recipient, and (c) ensures that functions mentioned in paragraph (a) and (b) are undertaken in an accurate and reasonably secure manner. (a) the supplier's name or identification number; (b) the purchasing card number; (c) the price; and (d) the date. (a) an entity that is a government related entity; or (b) in respect of the entity, either: (i) a determination under section 27-15 of the Act is in effect; or (ii) a determination under section 27-15 of the Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) did not apply; or (c) the entity either: (i) satisfies or could satisfy the membership requirements of a GST group set out in section 48-10 of the Act; (ii) is nominated in an application for approval of a GST joint venture made under paragraph 51-5(1)(c) to be the joint venture operator of the joint venture; or (iii) is approved as the joint venture operator of the joint venture under paragraph 51-70(1)(c); and (iv) in respect of the entity or any other relevant entity, either: • a determination under section 27-15 of the Act is in effect; or • a determination under section 27-15 of the Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) did not apply. (i) a determination under section 27-15 of the Act is in effect; or (ii) a determination under section 27-15 of the Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) did not apply; or (i) satisfies or could satisfy the membership requirements of a GST group set out in section 48-10 of the Act; (ii) is nominated in an application for approval of a GST joint venture made under paragraph 51-5(1)(c) to be the joint venture operator of the joint venture; or (iii) is approved as the joint venture operator of the joint venture under paragraph 51-70(1)(c); and (iv) in respect of the entity or any other relevant entity, either: • a determination under section 27-15 of the Act is in effect; or • a determination under section 27-15 of the Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) did not apply. • a determination under section 27-15 of the Act is in effect; or • a determination under section 27-15 of the Act would have been in effect if paragraphs 188-15(1)(a), 188-15(2)(b), 188-20(1)(a) or 188-20(2)(b) did not apply. (a) satisfies or could satisfy the membership requirements of the same GST group as a recipient; (b) is a participant, or has applied as a participant, in the same GST joint venture as a recipient; or (c) is or could be a member of a GST group of which an entity referred to in paragraph (b) is also or could also be a member. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI200410/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 10) 2004 - Visa International Purchasing Card."}
{"Instrument_Reference": "WTI 2004/11", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 11) 2004 - American Express Australia Limited", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2004", "Date_of_Issue": "26 August 2004", "Signatory": "Anthony Long ASSISTANT DEPUTY COMMISSIONER OF TAXATION Goods and Services Tax (Financial Supplies & Insurance)", "Registration_Number": "F2005B01871", "Registration_Date": "10 June 2005", "Body": "2. (a) This determination commences on 1 September 2004.: (b) This determination amends the determinations listed in Clause 4. (c) This determination does not amend, vary or revoke any previous determination made by the Commissioner. American Express Australia Limited 3. A reference to 'American Express International' or 'American Express International Inc.' in any of the determinations listed in clause 4 includes a reference to 'American Express Australia Limited'. Waiver of tax invoice determinations 4. The determinations are: (a) A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2004 - members of Visa International, American Express International, Diners Club International, MasterCard International, Motorcharge Ltd, and Fleet Systems Pty Ltd; (b) A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 5) 2004 - Business Travel Account Holder of American Express International Inc; (c) A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 6) 2004 - Corporate Purchasing Account Holder of American Express International Inc; and (d) A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 7) 2004 - American Express International Inc. KR 1025 Electronic Data Feed. (a) A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2004 - members of Visa International, American Express International, Diners Club International, MasterCard International, Motorcharge Ltd, and Fleet Systems Pty Ltd; (b) A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 5) 2004 - Business Travel Account Holder of American Express International Inc; (c) A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 6) 2004 - Corporate Purchasing Account Holder of American Express International Inc; and (d) A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 7) 2004 - American Express International Inc. KR 1025 Electronic Data Feed. Expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI200411/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 11) 2004 - American Express Australia Limited."}
{"Instrument_Reference": "WTI 2003/1", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination 2003 - members of AMERICAN EXPRESS INTERNATIONAL", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2003", "Date_of_Issue": "24 December 2003", "Signatory": "Neil Mann DEPUTY COMMISSIONER OF TAXATION HP1 per Anthony Long Assistant Commissioner Goods and Services Tax (Financial Supplies)", "Registration_Number": "", "Registration_Date": "", "Body": "5. AMEX must provide the date each supply on the statement was purchased.: 6. Where all the information on the statement is not provided by the merchant to the AMEX/ corporate holder of an AMEX card, the latter may, until 30 June 2004, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the supply provided AMEX/ corporate holder of the AMEX card: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides the corporate card provider/acquirer with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with the corporate card provider; (c) clearly identify each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identify each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advise the entity to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where AMEX/ corporate holder of an AMEX card has obtained information that the merchant is not registered, or ceases to be registered for GST, AMEX/ corporate holder of an AMEX card must not calculate an amount of GST for supplies from that merchant. Instead, AMEX must state that the amount of GST included in the price of the supply is $nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides the corporate card provider/acquirer with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with the corporate card provider; (c) clearly identify each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identify each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advise the entity to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where AMEX/ corporate holder of an AMEX card has obtained information that the merchant is not registered, or ceases to be registered for GST, AMEX/ corporate holder of an AMEX card must not calculate an amount of GST for supplies from that merchant. Instead, AMEX must state that the amount of GST included in the price of the supply is $nil. (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides the corporate card provider/acquirer with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; Situations where a tax invoice is still required 7. The corporate holder of an AMEX card will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the corporate card statement where: (a) the corporate card statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the corporate card statement in relation to the supply. (a) the corporate card statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the corporate card statement in relation to the supply. Definitions 8. The following expression is defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. Person(s) who uses the corporate card includes a partner, sole trader, director or employee of an entity. Corporate card statement is a statement of liability that is issued by a corporate card provider to one of its clients. Corporate card is a card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Acquirer is a financial institution that signs a merchant and is responsible for settlement to the merchant of card transactions processed through that merchant. Member is the registered entity that is a corporate holder of the corporate card. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act. the Act means the A New Tax System (Goods and Services Tax) Act 1999. Person(s) who uses the corporate card includes a partner, sole trader, director or employee of an entity. Corporate card statement is a statement of liability that is issued by a corporate card provider to one of its clients. Corporate card is a card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Acquirer is a financial institution that signs a merchant and is responsible for settlement to the merchant of card transactions processed through that merchant. Member is the registered entity that is a corporate holder of the corporate card. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20031/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination 2003 - members of AMERICAN EXPRESS INTERNATIONAL. | Commencement: 2. (1) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (2) This determination does not revoke, amend or vary the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 1) 2000 or the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2000 or the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 3) 2000. | Circumstances where the requirement for a tax invoice does not apply: 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. | • the date the corporate holder purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the supplier's industry code; • the amount of GST paid; and • the total amount paid; and"}
{"Instrument_Reference": "WTI 2002/1", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No.1) 2002 - Corporate Account Holder of Qantas Charge Card Qantas Airways Limited ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2002", "Date_of_Issue": "28 February 2002", "Signatory": "Lawrie Hill Assistant Commissioner Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2006B00494", "Registration_Date": "7 March 2006", "Body": "2. (1) This determination commences on 1 October 2001.: (2) This determination does not revoke, amend or vary any previous determination made by the Commissioner. Circumstances where the requirement for a tax invoice does not apply 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. 4. A CORPORATE ACCOUNT HOLDER of QANTAS CHARGE CARD QANTAS AIRWAYS LIMITED will not be required to hold a tax invoice for a creditable acquisition purchased with the corporate card in order to attribute an input tax credit on the acquisition to a tax period provided that at the time the CORPORATE ACCOUNT HOLDER gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) The CORPORATE ACCOUNT HOLDER holds a corporate account statement produced by QANTAS AIRWAYS LIMITED that includes the following details: (i) The CORPORATE ACCOUNT HOLDER's name; (ii) The name (s) of the person(s) who uses the corporate account to purchase the creditable acquisition; (iii) The CORPORATE ACCOUNT HOLDER's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the CORPORATE ACCOUNT HOLDER may claim an input tax credit the statement has: • the date the CORPORATE ACCOUNT HOLDER purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the amount of GST paid; and • the total amount paid; (b) The CORPORATE ACCOUNT HOLDER has an effectively regulated corporate policy for making adjustments for expenditure on the corporate account that is of a private or domestic nature and were not made in connection with carrying on the CORPORATE ACCOUNT HOLDER'S enterprise; (c) The CORPORATE ACCOUNT HOLDER has supplementary documentation supporting each acquisition on the statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) QANTAS AIRWAYS LIMITED meets the conditions set out in paragraph 5 and 6 below; and (a) The CORPORATE ACCOUNT HOLDER holds a corporate account statement produced by QANTAS AIRWAYS LIMITED that includes the following details: (i) The CORPORATE ACCOUNT HOLDER's name; (ii) The name (s) of the person(s) who uses the corporate account to purchase the creditable acquisition; (iii) The CORPORATE ACCOUNT HOLDER's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the CORPORATE ACCOUNT HOLDER may claim an input tax credit the statement has: • the date the CORPORATE ACCOUNT HOLDER purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the amount of GST paid; and • the total amount paid; (b) The CORPORATE ACCOUNT HOLDER has an effectively regulated corporate policy for making adjustments for expenditure on the corporate account that is of a private or domestic nature and were not made in connection with carrying on the CORPORATE ACCOUNT HOLDER'S enterprise; (c) The CORPORATE ACCOUNT HOLDER has supplementary documentation supporting each acquisition on the statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) QANTAS AIRWAYS LIMITED meets the conditions set out in paragraph 5 and 6 below; and (i) The CORPORATE ACCOUNT HOLDER's name; (ii) The name (s) of the person(s) who uses the corporate account to purchase the creditable acquisition; (iii) The CORPORATE ACCOUNT HOLDER's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the CORPORATE ACCOUNT HOLDER may claim an input tax credit the statement has: • the date the CORPORATE ACCOUNT HOLDER purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the amount of GST paid; and • the total amount paid; • the date the CORPORATE ACCOUNT HOLDER purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the amount of GST paid; and • the total amount paid; | 5. QANTAS AIRWAYS LIMITED must provide the date each supply on the statement was purchased.: 6. Where all the information required on the statement is not provided by the merchant to QANTAS AIRWAYS LIMITED/acquirer, the latter may, until 30 June 2004, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the supply provided QANTAS AIRWAYS LIMITED/ acquirer: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides QANTAS AIRWAYS LIMITED/the acquirer with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with QANTAS AIRWAYS LIMITED; (c) clearly identify each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identify each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advise the entity to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where QANTAS AIRWAYS LIMITED/the acquirer has obtained information that the merchant is not registered, or ceases to be registered for GST, QANTAS AIRWAYS LIMITED and the acquirer must not calculate an amount of GST for supplies from that merchant. Instead, QANTAS AIRWAYS LIMITED must state that the amount of GST included in the price of the supply is $nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides QANTAS AIRWAYS LIMITED/the acquirer with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with QANTAS AIRWAYS LIMITED; (c) clearly identify each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identify each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advise the entity to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where QANTAS AIRWAYS LIMITED/the acquirer has obtained information that the merchant is not registered, or ceases to be registered for GST, QANTAS AIRWAYS LIMITED and the acquirer must not calculate an amount of GST for supplies from that merchant. Instead, QANTAS AIRWAYS LIMITED must state that the amount of GST included in the price of the supply is $nil. (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides QANTAS AIRWAYS LIMITED/the acquirer with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; 7. Where QANTAS AIRWAYS LIMITED/the acquirer has failed to establish that the merchant has an ABN, QANTAS AIRWAYS LIMITED and the acquirer must not calculate an amount of GST for supplies from that merchant. Instead, QANTAS AIRWAYS LIMITED must state that the amount of GST included in the price of the supply is $nil. Situations where a tax invoice is still required 8. The CORPORATE ACCOUNT HOLDER will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the corporate card statement where: (a) the corporate account statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the corporate account statement in relation to the supply. (a) the corporate account statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the corporate account statement in relation to the supply. Definitions 9. The following expression is defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999 . Person(s) who uses the corporate account includes a partner, sole trader, contractor, director or employee of an entity. Corporate account statement is a statement of liability that is issued by Qantas Airways Limited to one of its clients. Corporate account is an account that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Acquirer is a financial institution that signs a merchant and is responsible for settlement to the merchant of card transactions processed through that merchant. Corporate Account Holder is the registered entity that is a corporate holder of the corporate account of Qantas Airways Limited. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Merchant means an entity that supplies Qantas related services. Other expressions in this determination have the same meaning as in the Act. the Act means the A New Tax System (Goods and Services Tax) Act 1999 . Person(s) who uses the corporate account includes a partner, sole trader, contractor, director or employee of an entity. Corporate account statement is a statement of liability that is issued by Qantas Airways Limited to one of its clients. Corporate account is an account that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Acquirer is a financial institution that signs a merchant and is responsible for settlement to the merchant of card transactions processed through that merchant. Corporate Account Holder is the registered entity that is a corporate holder of the corporate account of Qantas Airways Limited. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Merchant means an entity that supplies Qantas related services. Other expressions in this determination have the same meaning as in the Act. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20021/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No.1) 2002 - Corporate Account Holder of Qantas Charge Card Qantas Airways Limited ."}
{"Instrument_Reference": "WTI 2002/2", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2002 - members of Retail Decisions Pty Ltd ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2002", "Date_of_Issue": "30 April 2002", "Signatory": "Anthony Long Assistant Commissioner Goods and Services Tax (Financial Supplies) Delegate of the Commissioner", "Registration_Number": "F2006B00136", "Registration_Date": "17 January 2006", "Body": "5. Retail Decisions Pty Ltd must provide the date each supply on the statement was purchased.: 6. Where all the information on the statement is not provided by the merchant to Retail Decisions Pty Ltd, the latter may, until 30 June 2004, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the supply provided Retail Decisions Pty Ltd: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides Retail Decisions Pty Ltd with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with Retail Decisions Pty Ltd; (c) clearly identify each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identify each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advise the entity to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where Retail Decisions Pty Ltd has obtained information that the merchant is not registered, or ceases to be registered for GST, Retail Decisions Pty Ltd must not calculate an amount of GST for supplies from that merchant. Instead, Retail Decisions Pty Ltd must state that the amount of GST included in the price of the supply is $nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides Retail Decisions Pty Ltd with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with Retail Decisions Pty Ltd; (c) clearly identify each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identify each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advise the entity to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where Retail Decisions Pty Ltd has obtained information that the merchant is not registered, or ceases to be registered for GST, Retail Decisions Pty Ltd must not calculate an amount of GST for supplies from that merchant. Instead, Retail Decisions Pty Ltd must state that the amount of GST included in the price of the supply is $nil. (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides Retail Decisions Pty Ltd with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; Situations where a tax invoice is still required 7. The member will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the corporate card statement where: (a) the corporate card statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the corporate card statement in relation to the supply. (a) the corporate card statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the corporate card statement in relation to the supply. Definitions | 8. The following expressions are defined for the purposes of this determination:: the Act means the A New Tax System (Goods and Services Tax) Act 1999 . Person(s) who uses the corporate card includes a partner, sole trader, director or employee of an entity. Corporate card statement is a statement of liability that is issued by Retail Decisions Pty Ltd to one of its clients. Corporate card is a card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Member is the registered entity that is a corporate holder of the corporate card with Retail Decisions Pty Ltd. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20022/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2002 - members of Retail Decisions Pty Ltd . | Commencement: (1) This determination commences on the 1st day of June 2001. (2) This determination does not revoke, amend or vary any previous determination made by the Commissioner. | Circumstances where the requirement for a tax invoice does not apply: 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. | • the date the member purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; and"}
{"Instrument_Reference": "WTI 2001/1", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 1) 2001 - members of OFFICEWORKS CORPORATE CARD", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2001", "Date_of_Issue": "21 February 2001", "Signatory": "Anthony Long Acting Assistant Commissioner Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2005B01874", "Registration_Date": "26 July 2005", "Body": "Citation | 1. This determination may be cited as A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 1) 2001 - members of OFFICEWORKS CORPORATE CARD. | Commencement | 2.(1) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (2) This determination does not revoke, amend or vary any previous determination made by the Commissioner. | Circumstances where the requirement for a tax invoice does not apply | 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. | 4. A member of OFFICEWORKS corporate card will not be required to hold a tax invoice for an acquisition in order to attribute an input tax credit on the acquisition to a tax period provided that at the time the member gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) the member holds a corporate card statement, that is, a purchase summary docket produced by GE Capital Finance Australia ('GE Finance') that records the acquisition and includes the following details: (i) the member's name; (ii) the name(s) of the person(s) who uses the corporate card to purchase the creditable acquisition; (iii) the member's Australian Business Number (ABN) or address; (iv) for each acquisition for which the member may claim an input tax credit the docket has: • the date of the member purchased the acquisition; • the supplier's name (OFFICEWORKS); • OFFICEWORKS' ABN; • the supplier's GST branch registration number (if any); • the supplier's reference number (if any); • the purchase order (if any); • a brief description of supply; • the quantity or extent of supply (where applicable); • the GST-inclusive amount for the supply; • the amount of GST paid; and (b) the member has an effectively regulated corporate policy for making adjustments for expenditure on the corporate card that is of a private or domestic nature and were not made in connection with carrying on the member's enterprise. (c) The member has supplementary documentary supporting each acquisition on the statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition. (d) GE Finance must provide the date each supply on the statement was purchased. | (a) the member holds a corporate card statement, that is, a purchase summary docket produced by GE Capital Finance Australia ('GE Finance') that records the acquisition and includes the following details: (i) the member's name; (ii) the name(s) of the person(s) who uses the corporate card to purchase the creditable acquisition; (iii) the member's Australian Business Number (ABN) or address; (iv) for each acquisition for which the member may claim an input tax credit the docket has: • the date of the member purchased the acquisition; • the supplier's name (OFFICEWORKS); • OFFICEWORKS' ABN; • the supplier's GST branch registration number (if any); • the supplier's reference number (if any); • the purchase order (if any); • a brief description of supply; • the quantity or extent of supply (where applicable); • the GST-inclusive amount for the supply; • the amount of GST paid; and (b) the member has an effectively regulated corporate policy for making adjustments for expenditure on the corporate card that is of a private or domestic nature and were not made in connection with carrying on the member's enterprise. (c) The member has supplementary documentary supporting each acquisition on the statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition. (d) GE Finance must provide the date each supply on the statement was purchased. | (i) the member's name; (ii) the name(s) of the person(s) who uses the corporate card to purchase the creditable acquisition; (iii) the member's Australian Business Number (ABN) or address; (iv) for each acquisition for which the member may claim an input tax credit the docket has: • the date of the member purchased the acquisition; • the supplier's name (OFFICEWORKS); • OFFICEWORKS' ABN; • the supplier's GST branch registration number (if any); • the supplier's reference number (if any); • the purchase order (if any); • a brief description of supply; • the quantity or extent of supply (where applicable); • the GST-inclusive amount for the supply; • the amount of GST paid; and | • the date of the member purchased the acquisition; • the supplier's name (OFFICEWORKS); • OFFICEWORKS' ABN; • the supplier's GST branch registration number (if any); • the supplier's reference number (if any); • the purchase order (if any); • a brief description of supply; • the quantity or extent of supply (where applicable); • the GST-inclusive amount for the supply; • the amount of GST paid; and | Situations where a tax invoice is still required | 5. The member will still need to obtain a tax invoice before attributing input tax credits to be a tax period for a supply on the corporate card statement where : (a) the corporate card statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or (b) where there is an error on the corporate card statement in relation to the supply. However, the member will not be required to obtain a tax invoice if the purchase summary docket from GE Finance clearly identify a taxable supply by the use an asterix or some other notation. | (a) the corporate card statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or (b) where there is an error on the corporate card statement in relation to the supply. | However, the member will not be required to obtain a tax invoice if the purchase summary docket from GE Finance clearly identify a taxable supply by the use an asterix or some other notation. | Definitions | 6.(1) The following expression is defined for the purposes of this determination: The Act means the A New Tax System (Goods and Services Tax) Act 1999. | The Act means the A New Tax System (Goods and Services Tax) Act 1999. | (2) Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20011/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2001/2", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2001 - Business Travel Account holder of AMERICAN EXPRESS INTERNATIONAL INC", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2001", "Date_of_Issue": "19 June 2001", "Signatory": "Geoffrey Mills Assistant Commissioner GST Law and Interpretation Delegate of the Commissioner", "Registration_Number": "", "Registration_Date": "", "Body": "2. This determination commences on 19 June 2001.: Circumstances where the requirement for a tax invoice does not apply 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. 4. A BUSINESS TRAVEL ACCOUNT HOLDER of AMERICAN EXPRESS INTERNATIONAL INC. will not be required to hold a tax invoice for a creditable acquisition purchased through the Business Travel Account in order to attribute an input tax credit on the acquisition to a tax period provided that at the time the BUSINESS TRAVEL ACCOUNT HOLDER gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) The BUSINESS TRAVEL ACCOUNT HOLDER holds a Business Travel Account Statement produced by AMERICAN EXPRESS INTERNATIONAL INC. that includes the following details: (i) The BUSINESS TRAVEL ACCOUNT HOLDER's name; (ii) The name(s) of the person(s) who uses the Business Travel Account to purchase creditable acquisitions(s); (iii) The BUSINESS TRAVEL ACCOUNT HOLDER's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the BUSINESS TRAVEL ACCOUNT HOLDER may claim an input tax credit the Business Travel Account Statement has: • the date the BUSINESS TRAVEL ACCOUNT HOLDER purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; (b) The BUSINESS TRAVEL ACCOUNT HOLDER has an effectively regulated corporate policy for making adjustments for expenditure on the Business Travel Account that is of a private or domestic nature and was not made in connection with carrying on the BUSINESS TRAVEL ACCOUNT HOLDER'S enterprise; (c) The BUSINESS TRAVEL ACCOUNT HOLDER has supplementary documentation supporting each acquisition on the Business Travel Account Statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; and (d) AMERICAN EXPRESS INTERNATIONAL INC. meets the conditions set out in paragraph 5 and 6 below. (a) The BUSINESS TRAVEL ACCOUNT HOLDER holds a Business Travel Account Statement produced by AMERICAN EXPRESS INTERNATIONAL INC. that includes the following details: (i) The BUSINESS TRAVEL ACCOUNT HOLDER's name; (ii) The name(s) of the person(s) who uses the Business Travel Account to purchase creditable acquisitions(s); (iii) The BUSINESS TRAVEL ACCOUNT HOLDER's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the BUSINESS TRAVEL ACCOUNT HOLDER may claim an input tax credit the Business Travel Account Statement has: • the date the BUSINESS TRAVEL ACCOUNT HOLDER purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; (b) The BUSINESS TRAVEL ACCOUNT HOLDER has an effectively regulated corporate policy for making adjustments for expenditure on the Business Travel Account that is of a private or domestic nature and was not made in connection with carrying on the BUSINESS TRAVEL ACCOUNT HOLDER'S enterprise; (c) The BUSINESS TRAVEL ACCOUNT HOLDER has supplementary documentation supporting each acquisition on the Business Travel Account Statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; and (d) AMERICAN EXPRESS INTERNATIONAL INC. meets the conditions set out in paragraph 5 and 6 below. (i) The BUSINESS TRAVEL ACCOUNT HOLDER's name; (ii) The name(s) of the person(s) who uses the Business Travel Account to purchase creditable acquisitions(s); (iii) The BUSINESS TRAVEL ACCOUNT HOLDER's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the BUSINESS TRAVEL ACCOUNT HOLDER may claim an input tax credit the Business Travel Account Statement has: • the date the BUSINESS TRAVEL ACCOUNT HOLDER purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; • the date the BUSINESS TRAVEL ACCOUNT HOLDER purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; 5. AMERICAN EXPRESS INTERNATIONAL INC. must provide the date each supply on the statement was purchased. 6. Where all the information required on the statement is not provided by the merchant to AMERICAN EXPRESS INTERNATIONAL INC., the latter may, until 30 June 2004, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the supply provided AMERICAN EXPRESS INTERNATIONAL INC.: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides AMERICAN EXPRESS INTERNATIONAL INC. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with AMERICAN EXPRESS INTERNATIONAL INC.; (c) clearly identifies each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advises the BUSINESS TRAVEL ACCOUNT HOLDER to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where AMERICAN EXPRESS INTERNATIONAL INC. has obtained information that the merchant is not registered, or ceases to be registered for GST, AMERICAN EXPRESS INTERNATIONAL INC. must not calculate an amount of GST for supplies from that merchant. Instead, AMERICAN EXPRESS INTERNATIONAL INC. must state that the amount of GST included in the price of the supply is $nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides AMERICAN EXPRESS INTERNATIONAL INC. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with AMERICAN EXPRESS INTERNATIONAL INC.; (c) clearly identifies each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advises the BUSINESS TRAVEL ACCOUNT HOLDER to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where AMERICAN EXPRESS INTERNATIONAL INC. has obtained information that the merchant is not registered, or ceases to be registered for GST, AMERICAN EXPRESS INTERNATIONAL INC. must not calculate an amount of GST for supplies from that merchant. Instead, AMERICAN EXPRESS INTERNATIONAL INC. must state that the amount of GST included in the price of the supply is $nil. (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides AMERICAN EXPRESS INTERNATIONAL INC. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11th of the price; Situations where a tax invoice is still required 7. The BUSINESS TRAVEL ACCOUNT HOLDER will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the Business Travel Account Invoice Statement where: (a) the Business Travel Account Invoice Statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the Business Travel Account Statement in relation to the supply. (a) the Business Travel Account Invoice Statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the Business Travel Account Statement in relation to the supply. Definitions 8. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999 . The person(s) who uses the Business Travel Account includes a partner, sole trader, director, contractor or employee of an entity. Business Travel Account Statement is a statement of liability that is issued by AMERICAN EXPRESS INTERNATIONAL INC. to one of its clients. Business Travel Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. BUSINESS TRAVEL ACCOUNT HOLDER is the registered entity that holds a Corporate Account with AMERICAN EXPRESS INTERNATIONAL INC.. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act. the Act means the A New Tax System (Goods and Services Tax) Act 1999 . The person(s) who uses the Business Travel Account includes a partner, sole trader, director, contractor or employee of an entity. Business Travel Account Statement is a statement of liability that is issued by AMERICAN EXPRESS INTERNATIONAL INC. to one of its clients. Business Travel Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. BUSINESS TRAVEL ACCOUNT HOLDER is the registered entity that holds a Corporate Account with AMERICAN EXPRESS INTERNATIONAL INC.. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20012/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2001 - Business Travel Account holder of AMERICAN EXPRESS INTERNATIONAL INC.."}
{"Instrument_Reference": "WTI 2001/3", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No.3) 2001 - Direct Entry Services", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2001", "Date_of_Issue": "23 July 2001", "Signatory": "Anthony Long Assistant Commissioner GST (Financial Supplies) Delegate of the Commissioner", "Registration_Number": "F2005B01872", "Registration_Date": "26 July 2005", "Body": "2. This determination commences on 23 July 2001.: Circumstance where the requirement for a tax invoice does not apply 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999 does not apply. 4. An entity will not be required to hold a tax invoice for a creditable acquisition of Direct Entry Services in order to attribute an input tax credit on the acquisition to a tax period, provided that at the time the entity gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner the following requirements are satisfied: (a) the entity is in receipt of a statement from their Australian ADI (Authorised Deposit-Taking Institution) that includes the details outlined in clause 5; and (b) the entity is not in receipt of a tax invoice in respect of that Direct Entry Service. (a) the entity is in receipt of a statement from their Australian ADI (Authorised Deposit-Taking Institution) that includes the details outlined in clause 5; and (b) the entity is not in receipt of a tax invoice in respect of that Direct Entry Service. 5. In accordance with clause 4(a), the Statement from the entity's Australian ADI must include the following details; (a) the entity's name; (b) the entity's ABN or address; (c) for each acquisition of Direct Entry Services for which the entity may claim an input tax credit the statement has: (i) the date the entity purchased the acquisition; (ii) the supplier's name (in this instance the standard three letter code identifier used within the Australian ADI industry to identify Australian ADIs is acceptable); (iii) the supplier's ABN or Branch Registration Number (BRN) whichever is applicable; (iv) the description \"DE Fee\", being the description of the acquisition; (v) the amount of GST paid, (where this information cannot be supplied, the description \"GST Inc\" will be sufficient) (vi) the total amount paid. (a) the entity's name; (b) the entity's ABN or address; (c) for each acquisition of Direct Entry Services for which the entity may claim an input tax credit the statement has: (i) the date the entity purchased the acquisition; (ii) the supplier's name (in this instance the standard three letter code identifier used within the Australian ADI industry to identify Australian ADIs is acceptable); (iii) the supplier's ABN or Branch Registration Number (BRN) whichever is applicable; (iv) the description \"DE Fee\", being the description of the acquisition; (v) the amount of GST paid, (where this information cannot be supplied, the description \"GST Inc\" will be sufficient) (vi) the total amount paid. (i) the date the entity purchased the acquisition; (ii) the supplier's name (in this instance the standard three letter code identifier used within the Australian ADI industry to identify Australian ADIs is acceptable); (iii) the supplier's ABN or Branch Registration Number (BRN) whichever is applicable; (iv) the description \"DE Fee\", being the description of the acquisition; (v) the amount of GST paid, (where this information cannot be supplied, the description \"GST Inc\" will be sufficient) (vi) the total amount paid. Situation where a tax invoice is still required 6. The entity will still need to obtain a tax invoice before attributing an input tax credit to a tax period for a supply of Direct Entry Services where there is an error on the statement in relation to the supply. Attribution of Input Tax Credits 7. Where an entity complies with the requirements listed in clause 4, an input tax credit will be attributable to the tax period in which they hold the statement mentioned in clause 4(a). Definitions | 8. The following expressions are defined for the purpose of this determination:: Australian ADI has the meaning given by section 9 of the Corporations Law; Direct Entry Services means the processing of an entity's direct credit and direct debit files by an Australian ADI 9. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20013/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2001/4", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No.4) 2001 - Business Travel Account Holder of AMERICAN EXPRESS INTERNATIONAL INC", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2001", "Date_of_Issue": "", "Signatory": "Dated this 22nd Day of August 2001 Geoffrey Mills Assistant Commissioner GST Law and Interpretation Delegate of the Commissioner", "Registration_Number": "F2006B11649", "Registration_Date": "29 November 2006", "Body": "Citation | 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No.4) 2001 - Business Travel Account Holder of AMERICAN EXPRESS INTERNATIONAL INC. | Commencement | 2. This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commenced. | Circumstance where the requirement for a tax invoice does not apply | 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. | 4. A BUSINESS TRAVEL ACCOUNT HOLDER of AMERICAN EXPRESS INTERNATIONAL INC. will not be required to hold a tax invoice for a creditable acquisition purchased through the Business Travel Account in order to attribute an input tax credit on the acquisition to a tax period provided that at the time the BUSINESS TRAVEL ACCOUNT HOLDER gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) The BUSINESS TRAVEL ACCOUNT HOLDER holds a Business Travel Account Statement produced by AMERICAN EXPRESS INTERNATIONAL INC. that includes the following details: (i) The BUSINESS TRAVEL ACCOUNT HOLDER's name; (ii) The name(s) of the person(s) who uses the Business Travel Account to purchase creditable acquisitions(s); (iii) The BUSINESS TRAVEL ACCOUNT HOLDER's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the BUSINESS TRAVEL ACCOUNT HOLDER may claim an input tax credit, the Business Travel Account Statement has: • date the BUSINESS TRAVEL ACCOUNT HOLDER purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; (b) The BUSINESS TRAVEL ACCOUNT HOLDER has an effectively regulated corporate policy for making adjustments for expenditure on the Business Travel Account that is of a private or domestic nature and was not made in connection with carrying on the BUSINESS TRAVEL ACCOUNT HOLDER'S enterprise; (c) The BUSINESS TRAVEL ACCOUNT HOLDER has supplementary documentation supporting each acquisition on the Business Travel Account Statement that has a private or domestic component, and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; and (d) AMERICAN EXPRESS INTERNATIONAL INC. meets the conditions set out in paragraphs 5 and 6 below. | (a) The BUSINESS TRAVEL ACCOUNT HOLDER holds a Business Travel Account Statement produced by AMERICAN EXPRESS INTERNATIONAL INC. that includes the following details: (i) The BUSINESS TRAVEL ACCOUNT HOLDER's name; (ii) The name(s) of the person(s) who uses the Business Travel Account to purchase creditable acquisitions(s); (iii) The BUSINESS TRAVEL ACCOUNT HOLDER's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the BUSINESS TRAVEL ACCOUNT HOLDER may claim an input tax credit, the Business Travel Account Statement has: • date the BUSINESS TRAVEL ACCOUNT HOLDER purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; (b) The BUSINESS TRAVEL ACCOUNT HOLDER has an effectively regulated corporate policy for making adjustments for expenditure on the Business Travel Account that is of a private or domestic nature and was not made in connection with carrying on the BUSINESS TRAVEL ACCOUNT HOLDER'S enterprise; (c) The BUSINESS TRAVEL ACCOUNT HOLDER has supplementary documentation supporting each acquisition on the Business Travel Account Statement that has a private or domestic component, and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; and (d) AMERICAN EXPRESS INTERNATIONAL INC. meets the conditions set out in paragraphs 5 and 6 below. | (i) The BUSINESS TRAVEL ACCOUNT HOLDER's name; (ii) The name(s) of the person(s) who uses the Business Travel Account to purchase creditable acquisitions(s); (iii) The BUSINESS TRAVEL ACCOUNT HOLDER's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the BUSINESS TRAVEL ACCOUNT HOLDER may claim an input tax credit, the Business Travel Account Statement has: • date the BUSINESS TRAVEL ACCOUNT HOLDER purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; | • date the BUSINESS TRAVEL ACCOUNT HOLDER purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; | 5. AMERICAN EXPRESS INTERNATIONAL INC. must provide the date each supply on the statement was purchased. | 6. Where all the information required on the statement is not provided by the merchant to AMERICAN EXPRESS INTERNATIONAL INC., the latter may, until 30 June 2004, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the supply, provided AMERICAN EXPRESS INTERNATIONAL INC.: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11 of the price for all the taxable supplies the merchant provides; and (v) provides AMERICAN EXPRESS INTERNATIONAL INC. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with AMERICAN EXPRESS INTERNATIONAL INC.; (c) clearly identifies each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each supply where GST may not be 1/11 of the price; (e) where a supply has been identified as being a supply that may be GST-free or input taxed or a supply where GST may not be 1/11 of the price, advises the BUSINESS TRAVEL ACCOUNT HOLDER to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where AMERICAN EXPRESS INTERNATIONAL INC. has obtained information that the merchant is not registered, or ceases to be registered for GST, AMERICAN EXPRESS INTERNATIONAL INC. must not calculate an amount of GST for supplies from that merchant. Instead, AMERICAN EXPRESS INTERNATIONAL INC. must state that the amount of GST included in the price of the supply is $nil. | (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11 of the price for all the taxable supplies the merchant provides; and (v) provides AMERICAN EXPRESS INTERNATIONAL INC. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; (b) retains the signed statement for at least 5 years after the merchant ceases its association with AMERICAN EXPRESS INTERNATIONAL INC.; (c) clearly identifies each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each supply where GST may not be 1/11 of the price; (e) where a supply has been identified as being a supply that may be GST-free or input taxed or a supply where GST may not be 1/11 of the price, advises the BUSINESS TRAVEL ACCOUNT HOLDER to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where AMERICAN EXPRESS INTERNATIONAL INC. has obtained information that the merchant is not registered, or ceases to be registered for GST, AMERICAN EXPRESS INTERNATIONAL INC. must not calculate an amount of GST for supplies from that merchant. Instead, AMERICAN EXPRESS INTERNATIONAL INC. must state that the amount of GST included in the price of the supply is $nil. | (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11 of the price for all the taxable supplies the merchant provides; and (v) provides AMERICAN EXPRESS INTERNATIONAL INC. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; | • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; | Situations where a tax invoice is still required | 7. The BUSINESS TRAVEL ACCOUNT HOLDER will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the Business Travel Account Invoice Statement where: (a) the Business Travel Account Invoice Statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or (b) where there is an error on the Business Travel Account Statement in relation to the supply. | (a) the Business Travel Account Invoice Statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or (b) where there is an error on the Business Travel Account Statement in relation to the supply. | Definitions | 8. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999 . The person(s) who uses the Business Travel Account includes a partner, sole trader, director, contractor or employee of an entity. Business Travel Account Statement is a statement of liability that is issued by AMERICAN EXPRESS INTERNATIONAL INC. to one of its clients. Business Travel Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. BUSINESS TRAVEL ACCOUNT HOLDER is the registered entity that holds a Corporate Account with AMERICAN EXPRESS INTERNATIONAL INC. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this Determination have the same meaning as in the Act. | the Act means the A New Tax System (Goods and Services Tax) Act 1999 . The person(s) who uses the Business Travel Account includes a partner, sole trader, director, contractor or employee of an entity. Business Travel Account Statement is a statement of liability that is issued by AMERICAN EXPRESS INTERNATIONAL INC. to one of its clients. Business Travel Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. BUSINESS TRAVEL ACCOUNT HOLDER is the registered entity that holds a Corporate Account with AMERICAN EXPRESS INTERNATIONAL INC. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. | • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. | Other expressions in this Determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20014/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2001/5", "Title": "A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 5) 2001 - members of CUSTOM SERVICE LEASING LIMITED", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2001", "Date_of_Issue": "4 September 2001", "Signatory": "Anthony Long Assistant Commissioner Goods and Services Tax (Financial Supplies) Delegate of the Commissioner", "Registration_Number": "F2006B11648", "Registration_Date": "28 November 2006", "Body": "2. This determination commences on the 1 August 2001.: Circumstance where the requirement for a tax invoice does not apply 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. 4. A MEMBER of Custom Service Leasing Limited will not be required to hold a tax invoice for a creditable acquisition purchased with the FLEET CARD in order to attribute an input tax credit on the acquisition to a tax period provided that at the time the MEMBER gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) The Member holds a CUSTOM FLEET FINANCIAL STATEMENT produced by Custom Service Leasing Limited that includes the following details: (i) The MEMBER's name; (ii) The name(s) of the person(s) who uses the FLEET CARD to purchase the creditable acquisition(s) or, in the case of fuel cards, the vehicle identifier; (iii) The MEMBER's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the MEMBER may claim an input tax credit, the CUSTOM FLEET FINANCIAL STATEMENT has: • the date the MEMBER purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; (b) The MEMBER has an effectively regulated corporate policy for making adjustments for expenditure on the FLEET CARD that is of a private or domestic nature and was not made in connection with carrying on the MEMBER's enterprise; (c) The MEMBER has supplementary documentation supporting each acquisition on the CUSTOM FLEET FINANCIAL STATEMENT that has a private or domestic component, and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) Custom Service Leasing Limited meets the conditions set out in paragraphs 5 and 6 below. (a) The Member holds a CUSTOM FLEET FINANCIAL STATEMENT produced by Custom Service Leasing Limited that includes the following details: (i) The MEMBER's name; (ii) The name(s) of the person(s) who uses the FLEET CARD to purchase the creditable acquisition(s) or, in the case of fuel cards, the vehicle identifier; (iii) The MEMBER's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the MEMBER may claim an input tax credit, the CUSTOM FLEET FINANCIAL STATEMENT has: • the date the MEMBER purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; (b) The MEMBER has an effectively regulated corporate policy for making adjustments for expenditure on the FLEET CARD that is of a private or domestic nature and was not made in connection with carrying on the MEMBER's enterprise; (c) The MEMBER has supplementary documentation supporting each acquisition on the CUSTOM FLEET FINANCIAL STATEMENT that has a private or domestic component, and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) Custom Service Leasing Limited meets the conditions set out in paragraphs 5 and 6 below. (i) The MEMBER's name; (ii) The name(s) of the person(s) who uses the FLEET CARD to purchase the creditable acquisition(s) or, in the case of fuel cards, the vehicle identifier; (iii) The MEMBER's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the MEMBER may claim an input tax credit, the CUSTOM FLEET FINANCIAL STATEMENT has: • the date the MEMBER purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; 5. Custom Service Leasing Limited must provide the date that each supply on the statement was purchased. 6. Where all the information on the statement is not provided by the merchant to Custom Service Leasing Limited, the latter may, until 30 June 2004, calculate the amount of GST on the supply, provided Custom Service Leasing Limited: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (ie. taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11 of the price for all the taxable supplies the merchant provides; and (v) the merchant will provide Custom Service Leasing Limited with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with Custom Service Leasing Limited; (c) clearly identifies each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each supply where GST may not be 1/11 of the price; (e) where a supply has been identified as being a supply that may be GST-free or input taxed or a supply where GST may not be 1/11 of the price, advises the Member to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where Custom Service Leasing Limited has obtained information that the merchant is not registered, or ceases to be registered for GST, Custom Service Leasing Limited must not calculate an amount of GST for supplies from that merchant. Instead, Custom Service Leasing Limited must state that the amount of GST included in the price of the supply is nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (ie. taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11 of the price for all the taxable supplies the merchant provides; and (v) the merchant will provide Custom Service Leasing Limited with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with Custom Service Leasing Limited; (c) clearly identifies each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each supply where GST may not be 1/11 of the price; (e) where a supply has been identified as being a supply that may be GST-free or input taxed or a supply where GST may not be 1/11 of the price, advises the Member to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where Custom Service Leasing Limited has obtained information that the merchant is not registered, or ceases to be registered for GST, Custom Service Leasing Limited must not calculate an amount of GST for supplies from that merchant. Instead, Custom Service Leasing Limited must state that the amount of GST included in the price of the supply is nil. (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (ie. taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11 of the price for all the taxable supplies the merchant provides; and (v) the merchant will provide Custom Service Leasing Limited with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; Situations where a tax invoice is still required 7. The MEMBER will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the CUSTOM FLEET FINANCIAL STATEMENT where: (a) the CUSTOM FLEET FINANCIAL STATEMENT indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or (b) where there is an error on the CUSTOM FLEET FINANCIAL STATEMENT in relation to the supply. (a) the CUSTOM FLEET FINANCIAL STATEMENT indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or (b) where there is an error on the CUSTOM FLEET FINANCIAL STATEMENT in relation to the supply. Definitions 8. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999 . The person(s) who uses the Fleet Card includes a partner, sole trader, director or employee of an entity. Custom Fleet Financial Statement is a statement of liability that is issued by Custom Service Leasing Limited to one of its clients. Fleet Card is a corporate card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Member is the registered entity that is a corporate holder of the Fleet Card. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act. the Act means the A New Tax System (Goods and Services Tax) Act 1999 . The person(s) who uses the Fleet Card includes a partner, sole trader, director or employee of an entity. Custom Fleet Financial Statement is a statement of liability that is issued by Custom Service Leasing Limited to one of its clients. Fleet Card is a corporate card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Member is the registered entity that is a corporate holder of the Fleet Card. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20015/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 5) 2001 - members of CUSTOM SERVICE LEASING LIMITED."}
{"Instrument_Reference": "WTI 2001/7", "Title": "A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 7) 2001 - Corporate Purchasing Account Holder of AMERICAN EXPRESS INTERNATIONAL INC", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2001", "Date_of_Issue": "6 December 2001", "Signatory": "Anthony Long Assistant Commissioner Goods and Services Tax (Financial Supplies) Delegate of the Commissioner", "Registration_Number": "F2006B11583", "Registration_Date": "16 November 2006", "Body": "Citation | 1. This determination is the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 7) 2001 - Corporate Purchasing Account Holder of AMERICAN EXPRESS INTERNATIONAL INC | Commencement | 2. This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commenced. | Circumstance where the requirement for a tax invoice does not apply | 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. | 4. A Corporate Purchasing Account Holder of American Express International Inc. will not be required to hold a tax invoice for a creditable acquisition purchased with the Corporate Purchasing Account in order to attribute an input tax credit on the acquisition to a tax period provided that at the time the Corporate Purchasing Account Holder gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) The Corporate Purchasing Account Holder holds a Corporate Purchasing Account Statement produced by American Express International Inc. that includes the following details: (i) The Corporate Purchasing Account Holder's name; (ii) The name(s) of the person(s) or department(s) who uses the Corporate Purchasing Account to purchase the creditable acquisition(s); (iii) The Corporate Purchasing Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Corporate Purchasing Account Holder may claim an input tax credit, the Corporate Purchasing Account Statement has: • the date the Corporate Purchasing Account Holder purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; (b) The Corporate Purchasing Account Holder has an effectively regulated corporate policy for making adjustments for expenditure on the Corporate Purchasing Account that is of a private or domestic nature and was not made in connection with carrying on the Corporate Purchasing Account Holder's enterprise; (c) The Corporate Purchasing Account Holder has supplementary documentation supporting each acquisition on the Corporate Purchasing Account Statement that has a private or domestic component, and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) American Express International Inc. meets the conditions set out in paragraphs 5 and 6 below. | (a) The Corporate Purchasing Account Holder holds a Corporate Purchasing Account Statement produced by American Express International Inc. that includes the following details: (i) The Corporate Purchasing Account Holder's name; (ii) The name(s) of the person(s) or department(s) who uses the Corporate Purchasing Account to purchase the creditable acquisition(s); (iii) The Corporate Purchasing Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Corporate Purchasing Account Holder may claim an input tax credit, the Corporate Purchasing Account Statement has: • the date the Corporate Purchasing Account Holder purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; (b) The Corporate Purchasing Account Holder has an effectively regulated corporate policy for making adjustments for expenditure on the Corporate Purchasing Account that is of a private or domestic nature and was not made in connection with carrying on the Corporate Purchasing Account Holder's enterprise; (c) The Corporate Purchasing Account Holder has supplementary documentation supporting each acquisition on the Corporate Purchasing Account Statement that has a private or domestic component, and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) American Express International Inc. meets the conditions set out in paragraphs 5 and 6 below. | (i) The Corporate Purchasing Account Holder's name; (ii) The name(s) of the person(s) or department(s) who uses the Corporate Purchasing Account to purchase the creditable acquisition(s); (iii) The Corporate Purchasing Account Holder's Australian Business Number ('ABN') or address; and (iv) For each acquisition for which the Corporate Purchasing Account Holder may claim an input tax credit, the Corporate Purchasing Account Statement has: • the date the Corporate Purchasing Account Holder purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; | • the date the Corporate Purchasing Account Holder purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; | 5. American Express International Inc. must provide the date that each supply on the statement was purchased. | 6. Where all the information required on the statement is not provided by the merchant to American Express International Inc., the latter may, until 30 June 2004, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the supply, provided American Express International Inc.: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (ie. taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant makes only taxable supplies, whether or not the GST is calculated at 1/11 of the price for all taxable supplies the merchant makes; and (v) the merchant will provide American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with American Express International Inc.; (c) clearly identifies each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each supply where GST may not be 1/11 of the price; (e) where a supply has been identified as being a supply that may be GST-free or input taxed or a supply where GST may not be 1/11 of the price, advises the Corporate Purchasing Account Holder to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for supplies from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the price of the supply is nil. | (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (ie. taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant makes only taxable supplies, whether or not the GST is calculated at 1/11 of the price for all taxable supplies the merchant makes; and (v) the merchant will provide American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with American Express International Inc.; (c) clearly identifies each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identifies each supply where GST may not be 1/11 of the price; (e) where a supply has been identified as being a supply that may be GST-free or input taxed or a supply where GST may not be 1/11 of the price, advises the Corporate Purchasing Account Holder to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where American Express International Inc. has obtained information that the merchant is not registered, or ceases to be registered for GST, American Express International Inc. must not calculate an amount of GST for supplies from that merchant. Instead, American Express International Inc. must state that the amount of GST included in the price of the supply is nil. | (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (ie. taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant makes only taxable supplies, whether or not the GST is calculated at 1/11 of the price for all taxable supplies the merchant makes; and (v) the merchant will provide American Express International Inc. with an undertaking that it will be notified - • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; | • when the merchant ceases to be registered for GST; or • when the merchant ceases to make only taxable supplies where the GST is calculated at 1/11 of the price; | Situations where a tax invoice is still required | 7. The Corporate Purchasing Account Holder will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the Corporate Purchasing Account Statement where: (a) the Corporate Purchasing Account Statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or (b) where there is an error on the Corporate Purchasing Account Statement in relation to the supply. | (a) the Corporate Purchasing Account Statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11 of the price; or (b) where there is an error on the Corporate Purchasing Account Statement in relation to the supply. | Definitions | 8. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System ( Goods and Services Tax ) Act 1999 . The person ( s ) who uses the Corporate Purchasing Account includes a partner, sole trader, contractor, director or employee of an entity. Corporate Purchasing Account Statement is a statement of liability that is issued by American Express International Inc. to one of its clients. Corporate Purchasing Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. Corporate Purchasing Account Holder is the registered entity that holds a Corporate Purchasing Account with American Express International Inc. Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act. | the Act means the A New Tax System ( Goods and Services Tax ) Act 1999 . | The person ( s ) who uses the Corporate Purchasing Account includes a partner, sole trader, contractor, director or employee of an entity. | Corporate Purchasing Account Statement is a statement of liability that is issued by American Express International Inc. to one of its clients. | Corporate Purchasing Account is an account that is held by and in the name of an entity and is used to purchase goods and services for commercial purposes. | Corporate Purchasing Account Holder is the registered entity that holds a Corporate Purchasing Account with American Express International Inc. | Mixed supply is a supply of one or more taxable supplies and any one of the following supplies: | • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. | Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20017/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2001/2W", "Title": "", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2001", "Date_of_Issue": "", "Signatory": "Dated this 22nd Day of August 2001 Geoffrey Mills Assistant Commissioner GST Law and Interpretation Delegate of the Commissioner", "Registration_Number": "", "Registration_Date": "", "Body": "", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20012W/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2000/1", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 1) 2000 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2000", "Date_of_Issue": "29 March 2000", "Signatory": "Peter Chochula Senior Tax Counsel Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2006B11587", "Registration_Date": "17 November 2006", "Body": "Citation | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Waiver of Tax Invoice Requirement Determination (No. 1) 2000 . | Circumstance where the requirement for a tax invoice does not apply | 2. The following circumstance is a circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) does not apply: (a) a transitional document, and any other document issued by the relevant supplier that relates to the transitional document, is held by a relevant recipient; (b) the transitional document contains the following information, or, where the relevant recipient holds a transitional document and another document, the documents together contain the following information: (i) the name or business name of the relevant supplier; (ii) the address or ACN of the relevant supplier; (iii) the date on which the document was issued by the relevant supplier; (iv) if the GST payable on the taxable supply is equal to 1/11th of the price - either: (A) the price of the taxable supply, and a statement indicating that the price includes GST; or (B) the amount of GST payable; (v) if the GST payable on the taxable supply is less than 1/11th of the price - the amount of the GST payable. | (a) a transitional document, and any other document issued by the relevant supplier that relates to the transitional document, is held by a relevant recipient; (b) the transitional document contains the following information, or, where the relevant recipient holds a transitional document and another document, the documents together contain the following information: (i) the name or business name of the relevant supplier; (ii) the address or ACN of the relevant supplier; (iii) the date on which the document was issued by the relevant supplier; (iv) if the GST payable on the taxable supply is equal to 1/11th of the price - either: (A) the price of the taxable supply, and a statement indicating that the price includes GST; or (B) the amount of GST payable; (v) if the GST payable on the taxable supply is less than 1/11th of the price - the amount of the GST payable. | (i) the name or business name of the relevant supplier; (ii) the address or ACN of the relevant supplier; (iii) the date on which the document was issued by the relevant supplier; (iv) if the GST payable on the taxable supply is equal to 1/11th of the price - either: (A) the price of the taxable supply, and a statement indicating that the price includes GST; or (B) the amount of GST payable; (v) if the GST payable on the taxable supply is less than 1/11th of the price - the amount of the GST payable. | (A) the price of the taxable supply, and a statement indicating that the price includes GST; or (B) the amount of GST payable; | Definitions | 3. The following expressions are defined for the purposes of this determination: ACN (short for \"Australian Company Number\") is the number given by the Australian Securities and Investments Commission to a company on registration under the Corporations Law; business name means a name registered under the relevant State and Territory legislation that provides for the registration of business names; relevant recipient, in relation to a creditable acquisition, means: (a) where the acquisition is made by an entity - that entity; or (b) where the acquisition is made by an entity through an agent of the entity - the agent; relevant supplier, in relation to a taxable supply, means: (a) where the supply is made by an entity (other than a supply of an insurance policy made by an insurer through an insurance broker acting on behalf of the recipient of the supply) - that entity; (b) where the supply is of an insurance policy made by an insurer through an insurance broker acting on behalf of the recipient of the supply - the insurance broker; (c) where the supply is made by an entity through an agent of the entity - the agent; transitional document means a document issued by a relevant supplier before 1 July 2000 in relation to a creditable acquisition made by a relevant recipient on or after 1 July 2000. | ACN (short for \"Australian Company Number\") is the number given by the Australian Securities and Investments Commission to a company on registration under the Corporations Law; | business name means a name registered under the relevant State and Territory legislation that provides for the registration of business names; | relevant recipient, in relation to a creditable acquisition, means: (a) where the acquisition is made by an entity - that entity; or (b) where the acquisition is made by an entity through an agent of the entity - the agent; | (a) where the acquisition is made by an entity - that entity; or (b) where the acquisition is made by an entity through an agent of the entity - the agent; | relevant supplier, in relation to a taxable supply, means: (a) where the supply is made by an entity (other than a supply of an insurance policy made by an insurer through an insurance broker acting on behalf of the recipient of the supply) - that entity; (b) where the supply is of an insurance policy made by an insurer through an insurance broker acting on behalf of the recipient of the supply - the insurance broker; (c) where the supply is made by an entity through an agent of the entity - the agent; | (a) where the supply is made by an entity (other than a supply of an insurance policy made by an insurer through an insurance broker acting on behalf of the recipient of the supply) - that entity; (b) where the supply is of an insurance policy made by an insurer through an insurance broker acting on behalf of the recipient of the supply - the insurance broker; (c) where the supply is made by an entity through an agent of the entity - the agent; | transitional document means a document issued by a relevant supplier before 1 July 2000 in relation to a creditable acquisition made by a relevant recipient on or after 1 July 2000.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2000/2", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2000", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2000", "Date_of_Issue": "14 June 2000", "Signatory": "Peter Chochula Senior Tax Counsel Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2006B11650", "Registration_Date": "29 November 2006", "Body": "4.(1) The following expression is defined for the purposes of this determination:: the Act means the A New Tax System (Goods and Services Tax) Act 1999. (2) Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20002/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2000. | Commencement: 2.(1) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (2) This determination does not revoke, amend or vary the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 1) 2000. | Circumstances where the requirement for a tax invoice does not apply: (a) where the input tax credit for a creditable acquisition relates to a supply that is a taxable supply because of section 84-5 of the Act."}
{"Instrument_Reference": "WTI 2000/3", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 3) 2000 - members of VISA INTERNATIONAL, AMERICAN EXPRESS INTERNATIONAL, DINERS CLUB INTERNATIONAL, MASTERCARD INTERNATIONAL, AUSTRALIAN CARD SERVICES PTY LTD, MOTORCHARGE LTD AND FLEET SYSTEMS PTY LIMITED ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2000", "Date_of_Issue": "28 June 2000", "Signatory": "Tracey Mellick Assistant Commissioner Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "", "Registration_Date": "", "Body": "5. The corporate card provider must provide the date each supply on the statement was purchased.: 6. Where all the information on the statement is not provided by the merchant to the corporate card provider/acquirer, the latter may, until 30 June 2004, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the supply provided the corporate card provider/acquirer: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides the corporate card provider/acquirer with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with the corporate card provider; (c) clearly identify each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identify each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advise the entity to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where the corporate card provider/acquirer has obtained information that the merchant is not registered, or ceases to be registered for GST, the corporate card provider and acquirer must not calculate an amount of GST for supplies from that merchant. Instead, the corporate card provider must state that the amount of GST included in the price of the supply is $nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides the corporate card provider/acquirer with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with the corporate card provider; (c) clearly identify each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identify each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advise the entity to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where the corporate card provider/acquirer has obtained information that the merchant is not registered, or ceases to be registered for GST, the corporate card provider and acquirer must not calculate an amount of GST for supplies from that merchant. Instead, the corporate card provider must state that the amount of GST included in the price of the supply is $nil. (i) the merchant's ABN and Branch Registration Number (where applicable); (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed) the merchant provides; (iv) where the merchant only provides taxable supplies, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides the corporate card provider/acquirer with an undertaking that it will be notified - • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; • when they cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; Situations where a tax invoice is still required 7. The MEMBER will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the corporate card statement where: (a) the corporate card statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the corporate card statement in relation to the supply. (a) the corporate card statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the corporate card statement in relation to the supply. Definitions 8. The following expression is defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999 . Corporate card provider is any one of the following credit or charge card providers: • Financial institutions that issue VISA International corporate cards; • American Express International; • Diners Club International; • Financial institutions that issue MasterCard International corporate cards; • Australian Card Services Pty Ltd; • Motorcharge Ltd; and • Fleet Systems Pty Limited. Person(s) who uses the corporate card includes a partner, sole trader, director or employee of an entity. Corporate card statement is a statement of liability that is issued by a corporate card provider to one of its clients. Corporate card is a card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Acquirer is a financial institution that signs a merchant and is responsible for settlement to the merchant of card transactions processed through that merchant. Member is the registered entity that is a corporate holder of the corporate card. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act. the Act means the A New Tax System (Goods and Services Tax) Act 1999 . Corporate card provider is any one of the following credit or charge card providers: • Financial institutions that issue VISA International corporate cards; • American Express International; • Diners Club International; • Financial institutions that issue MasterCard International corporate cards; • Australian Card Services Pty Ltd; • Motorcharge Ltd; and • Fleet Systems Pty Limited. • Financial institutions that issue VISA International corporate cards; • American Express International; • Diners Club International; • Financial institutions that issue MasterCard International corporate cards; • Australian Card Services Pty Ltd; • Motorcharge Ltd; and • Fleet Systems Pty Limited. Person(s) who uses the corporate card includes a partner, sole trader, director or employee of an entity. Corporate card statement is a statement of liability that is issued by a corporate card provider to one of its clients. Corporate card is a card that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Acquirer is a financial institution that signs a merchant and is responsible for settlement to the merchant of card transactions processed through that merchant. Member is the registered entity that is a corporate holder of the corporate card. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies: • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20003/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 3) 2000 - members of VISA INTERNATIONAL, AMERICAN EXPRESS INTERNATIONAL, DINERS CLUB INTERNATIONAL, MASTERCARD INTERNATIONAL, AUSTRALIAN CARD SERVICES PTY LTD, MOTORCHARGE LTD AND FLEET SYSTEMS PTY LIMITED . | Commencement: 2. (1) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (2) This determination does not revoke, amend or vary the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 1) 2000 or the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2000 . | Circumstances where the requirement for a tax invoice does not apply: 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. | • the date the MEMBER purchased the acquisition; • the supplier's name; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • a brief description of the acquisition or, if that is not available, a description of the supplier's industry; • the amount of GST paid; and • the total amount paid; and"}
{"Instrument_Reference": "WTI 2000/4", "Title": "a recipient of a supply that is documented by GE Capital Fleet Services Australia Pty Ltd in its provision of fleet management services. Other expressions in this determination have the same meaning as in the Act", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2000", "Date_of_Issue": "28 June 2000", "Signatory": "Tracey Mellick Assistant Commissioner Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2006B11624", "Registration_Date": "24 November 2006", "Body": "Citation | 1. This determination may be cited as: A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 4) 2000 - customers of GE Capital Fleet Services Australia Pty Ltd. | Commencement | 2.(1) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | (2) This determination does not revoke, amend or vary the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 1) 2000, A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2000 or the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 3) 2000. | Circumstances where the requirement for a tax invoice does not apply | 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. | 4. A GE Fleet customer will not be required to hold a tax invoice for an acquisition in order to attribute an input tax credit on the acquisition to a tax period provided that at the time the customer gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner; (a) the customer holds an expense report produced by GE Capital Fleet Services Australia Pty Ltd ('GE Fleet') that records the acquisition and includes the following details: (i) the GE Fleet customer's name; (ii) the GE Fleet customer's Australian Business Number (ABN) or address; (iii) driver's name; (iv) vehicle identifier; (v) for each acquisition for which the GE Fleet Customer may claim an input tax credit the report has: • the purchase order identifier; • a brief description of supply; • the quantity or extent of supply (where applicable); • the supplier's name; • the supplier's ABN; • the supplier's GST branch registration number (if any); • the supplier's reference number (if any); • the date of the GE Fleet customer purchased the acquisition; • the GST-inclusive amount for the supply; • the amount of GST paid; and (vi) contain words to the effect that the expense report may be used instead of a tax invoice to substantiate creditable acquisitions recorded on it; and (b) GE Fleet distinctively stamps all of the supplier's tax invoices that it receives on behalf of a GE Fleet customer, and records in the expense report to the GE Fleet customer with the words 'Recorded by GE Fleet'. | (a) the customer holds an expense report produced by GE Capital Fleet Services Australia Pty Ltd ('GE Fleet') that records the acquisition and includes the following details: (i) the GE Fleet customer's name; (ii) the GE Fleet customer's Australian Business Number (ABN) or address; (iii) driver's name; (iv) vehicle identifier; (v) for each acquisition for which the GE Fleet Customer may claim an input tax credit the report has: • the purchase order identifier; • a brief description of supply; • the quantity or extent of supply (where applicable); • the supplier's name; • the supplier's ABN; • the supplier's GST branch registration number (if any); • the supplier's reference number (if any); • the date of the GE Fleet customer purchased the acquisition; • the GST-inclusive amount for the supply; • the amount of GST paid; and (vi) contain words to the effect that the expense report may be used instead of a tax invoice to substantiate creditable acquisitions recorded on it; and (b) GE Fleet distinctively stamps all of the supplier's tax invoices that it receives on behalf of a GE Fleet customer, and records in the expense report to the GE Fleet customer with the words 'Recorded by GE Fleet'. | (i) the GE Fleet customer's name; (ii) the GE Fleet customer's Australian Business Number (ABN) or address; (iii) driver's name; (iv) vehicle identifier; (v) for each acquisition for which the GE Fleet Customer may claim an input tax credit the report has: • the purchase order identifier; • a brief description of supply; • the quantity or extent of supply (where applicable); • the supplier's name; • the supplier's ABN; • the supplier's GST branch registration number (if any); • the supplier's reference number (if any); • the date of the GE Fleet customer purchased the acquisition; • the GST-inclusive amount for the supply; • the amount of GST paid; and (vi) contain words to the effect that the expense report may be used instead of a tax invoice to substantiate creditable acquisitions recorded on it; and | • the purchase order identifier; • a brief description of supply; • the quantity or extent of supply (where applicable); • the supplier's name; • the supplier's ABN; • the supplier's GST branch registration number (if any); • the supplier's reference number (if any); • the date of the GE Fleet customer purchased the acquisition; • the GST-inclusive amount for the supply; • the amount of GST paid; and | Definitions | 8. The following expression is defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. GE Fleet customer is a recipient of a supply that is documented by GE Capital Fleet Services Australia Pty Ltd in its provision of fleet management services. Other expressions in this determination have the same meaning as in the Act. | the Act means the A New Tax System (Goods and Services Tax) Act 1999. | GE Fleet customer is a recipient of a supply that is documented by GE Capital Fleet Services Australia Pty Ltd in its provision of fleet management services. | Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20004/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2000/5", "Title": "issued", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2000", "Date_of_Issue": "10 November 2000", "Signatory": "Tracey Mellick Assistant Commissioner Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2005B02748", "Registration_Date": "5 October 2005", "Body": "2.(i)This determination commences on the date on which it is issued.: (ii) This determination does not revoke or vary any previous determination made by the Commissioner. Circumstances where the requirement for a tax invoice does not apply 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. 4. A customer of Flag Choice Hotels Limited (Flag Choice) will not be required to hold a tax invoice for a creditable acquisition purchased with a Flag Choice InnClub card in order to attribute an input tax credit on the acquisition to a tax period provided that, at the time the customer gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner, the customer holds an InnClub Invoice/Statement issued by Flag Choice Hotels Limited that records the acquisition and includes the following information: (i) the entity's name; (ii) the name(s) of the person(s) who uses the Flag Choice InnClub Card to purchase the creditable acquisition; (iii) the entity's Australian Business Number ('ABN') or address; (iv) each taxable supply, input taxed and non GST supply is clearly identified; (v) the total amount of Australian GST payable with respect to the taxable supplies on the statement; (vi) suppliers' Branch Registration Number (where applicable); and (vii) for each creditable acquisition the statement shows: - date the acquisition was purchased; - the supplier's name; - the supplier's ABN; - the guest name; - the property name; - a brief description of the supply (that is, accommodation, food & bar, other costs); and - the invoice number. (i) the entity's name; (ii) the name(s) of the person(s) who uses the Flag Choice InnClub Card to purchase the creditable acquisition; (iii) the entity's Australian Business Number ('ABN') or address; (iv) each taxable supply, input taxed and non GST supply is clearly identified; (v) the total amount of Australian GST payable with respect to the taxable supplies on the statement; (vi) suppliers' Branch Registration Number (where applicable); and (vii) for each creditable acquisition the statement shows: - date the acquisition was purchased; - the supplier's name; - the supplier's ABN; - the guest name; - the property name; - a brief description of the supply (that is, accommodation, food & bar, other costs); and - the invoice number. - date the acquisition was purchased; - the supplier's name; - the supplier's ABN; - the guest name; - the property name; - a brief description of the supply (that is, accommodation, food & bar, other costs); and - the invoice number. Definitions 5. The following expressions are defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999 . Customer of Flag Choice Hotels Limited is the registered entity that is the corporate holder of the Flag Choice InnClub card. Flag Choice Inn Club Card is a card that is issued to and in the name of an entity by Flag Choice Hotels Limited. InnClub Invoice/Statement is a statement of liability issued by Flag Choice to a Customer of Flag Choice Hotels Limited. Person(s) who uses the Flag Choice InnClub Card include a partnership, sole trader, director and employee of an entity. Other expressions in this Determination have the same meaning as in the Act. the Act means the A New Tax System (Goods and Services Tax) Act 1999 . Customer of Flag Choice Hotels Limited is the registered entity that is the corporate holder of the Flag Choice InnClub card. Flag Choice Inn Club Card is a card that is issued to and in the name of an entity by Flag Choice Hotels Limited. InnClub Invoice/Statement is a statement of liability issued by Flag Choice to a Customer of Flag Choice Hotels Limited. Person(s) who uses the Flag Choice InnClub Card include a partnership, sole trader, director and employee of an entity. Other expressions in this Determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20005/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2000/6", "Title": "withdrawn either by a further determination to you, or by a subsequent public ruling, or there is a specific change in legislation affecting the determination", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2000", "Date_of_Issue": "8 June 2000", "Signatory": "Tracey Mellick Assistant Commissioner Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2007B00013", "Registration_Date": "11 January 2007", "Body": "Citation | 1. This determination may be cited as: A New Tax System (Goods and Services Tax) Act 1999 Waiver of Requirement to hold a Tax Invoice Determination 2000 - MEMBERS of MASTERCARD INTERNATIONAL and VISA INTERNATIONAL. | Substitute Tax Invoice | 2. A MEMBER of MASTERCARD INTERNATIONAL and/or VISA INTERNATIONAL, being the recipient of a supply of credit and debit card services from other financial institutions, and known as 'bank interchange services' as presented in reports produced by MASTERCARD INTERNATIONAL and/or VISA INTERNATIONAL, will not be required to hold a tax invoice for an acquisition in order to attribute an input tax credit on the acquisition to a tax period provided: • at the time the MEMBER gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner; • the MEMBER holds a report produced by MASTERCARD INTERNATIONAL and/or VISA INTERNATIONAL that records the acquisitions. | • at the time the MEMBER gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner; • the MEMBER holds a report produced by MASTERCARD INTERNATIONAL and/or VISA INTERNATIONAL that records the acquisitions. | 3. The reports produced by MASTERCARD INTERNATIONAL and/or VISA INTERNATIONAL to MEMBERS should contain the following information: • Recipients name; • recipients address and /or Australian Business Number; for each supply recorded on the report - • brief description of supply; • quantity or extent of supply (where applicable); • date of supply; • the GST-inclusive amount of the supply; • date of the report. | • Recipients name; • recipients address and /or Australian Business Number; for each supply recorded on the report - • brief description of supply; • quantity or extent of supply (where applicable); • date of supply; • the GST-inclusive amount of the supply; • date of the report. | 4. It has been determined that the holding of a 'bank interchange services' report produced by MASTERCARD INTERNATIONAL and/or VISA INTERNATIONAL prior to lodging a GST return/BAS are circumstances of the kind to which a MEMBER is not required to hold a tax invoice for an acquisition recorded on the report. Therefore, where ever possible, it would also be appropriate for a statement to this effect to be included on the report. | This determination takes effect from 1 July 2000 until it is withdrawn either by a further determination to you, or by a subsequent public ruling, or there is a specific change in legislation affecting the determination.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI20006/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WTI 2000/77", "Title": "A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 77)2000 - corporate account holder of CABCHARGE AUSTRALIA", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Tax invoices > Waivers > 2000", "Date_of_Issue": "22 August 2000", "Signatory": "Lawrie Hill Assistant Commissioner Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2006B11621", "Registration_Date": "24 November 2006", "Body": "2. This determination commences on 22 August 2000.: Circumstances where the requirement for a tax invoice does not apply 3. The circumstance set out in the following paragraphs is the circumstance of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply. 4. A CORPORATE ACCOUNT HOLDER of CABCHARGE AUSTRALIA LIMITED will not be required to hold a tax invoice for a creditable acquisition purchased with the corporate card in order to attribute an input tax credit on the acquisition to a tax period provided that at the time the CORPORATE ACCOUNT HOLDER gives its GST return/Business Activity Statement (\"BAS\") for the tax period to the Commissioner: (a) The CORPORATE ACCOUNT HOLDER holds a corporate account Statement produced by CABCHARGE AUSTRALIA LIMITED that includes the following details: (i) The CORPORATE ACCOUNT HOLDER's name; (ii) The name(s) of the person(s) who uses the corporate account to purchase the creditable acquisition; (iii) The CORPORATE ACCOUNT HOLDER's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the CORPORATE ACCOUNT HOLDER may claim an input tax credit the Statement has: • the date the CORPORATE ACCOUNT HOLDER purchased the acquisition; • the supplier's name or driver ID; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the total amount paid; (b) The CORPORATE ACCOUNT HOLDER has an effectively regulated corporate policy for making adjustments for expenditure on the corporate account that is of a private or domestic nature and were not made in connection with carrying on the CORPORATE ACCOUNT HOLDER'S enterprise; (c) The CORPORATE ACCOUNT HOLDER has supplementary documentation supporting each acquisition on the statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) CABCHARGE AUSTRALIA LIMITED meets the conditions set out in paragraph 5 and 6 below. (v) the total amount of GST paid for the acquisition or acquisition of taxi travel. (a) The CORPORATE ACCOUNT HOLDER holds a corporate account Statement produced by CABCHARGE AUSTRALIA LIMITED that includes the following details: (i) The CORPORATE ACCOUNT HOLDER's name; (ii) The name(s) of the person(s) who uses the corporate account to purchase the creditable acquisition; (iii) The CORPORATE ACCOUNT HOLDER's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the CORPORATE ACCOUNT HOLDER may claim an input tax credit the Statement has: • the date the CORPORATE ACCOUNT HOLDER purchased the acquisition; • the supplier's name or driver ID; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the total amount paid; (b) The CORPORATE ACCOUNT HOLDER has an effectively regulated corporate policy for making adjustments for expenditure on the corporate account that is of a private or domestic nature and were not made in connection with carrying on the CORPORATE ACCOUNT HOLDER'S enterprise; (c) The CORPORATE ACCOUNT HOLDER has supplementary documentation supporting each acquisition on the statement that has a private or domestic component and the documentary evidence clearly identifies the creditable and non-creditable components of the acquisition; (d) CABCHARGE AUSTRALIA LIMITED meets the conditions set out in paragraph 5 and 6 below. (v) the total amount of GST paid for the acquisition or acquisition of taxi travel. (i) The CORPORATE ACCOUNT HOLDER's name; (ii) The name(s) of the person(s) who uses the corporate account to purchase the creditable acquisition; (iii) The CORPORATE ACCOUNT HOLDER's Australian Business Number ('ABN') or address; (iv) For each acquisition for which the CORPORATE ACCOUNT HOLDER may claim an input tax credit the Statement has: • the date the CORPORATE ACCOUNT HOLDER purchased the acquisition; • the supplier's name or driver ID; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the total amount paid; • the date the CORPORATE ACCOUNT HOLDER purchased the acquisition; • the supplier's name or driver ID; • the supplier's ABN; • the supplier's Branch Registration Number (where applicable); • the total amount paid; (v) the total amount of GST paid for the acquisition or acquisition of taxi travel. | 5. CABCHARGE AUSTRALIA LIMITED must provide the date each supply on the statement was purchased.: 6. Where all the information required on the statement is not provided by the merchant to CABCHARGE AUSTRALIA LIMITED/acquirer, the latter may, until 30 June 2004, separately obtain the supplier's ABN and GST registration status and then calculate the amount of GST on the supply provided CABCHARGE AUSTRALIA LIMITED/acquirer: (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable) (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed the merchant provides; (iv) where the merchant only provides taxable supples, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides CABCHARGE AUSTRALIA LIMITED/the acquirer with an undertaking that it will be notified - • when cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with CABCHARGE AUSTRALIA LIMITED; (c) clearly identify each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identify each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advise the entity to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where CABCHARGE AUSTRALIA LIMITED/the acquirer has obtained information that the merchant is not registered, or ceases to be registered for GST, CABCHARGE AUSTRALIA LIMITED and the acquirer must not calculate an amount of GST for supplies from that merchant. Instead, CABCHARGE AUSTRALIA LIMITED must state that the amount of GST included in the price of the supply is $nil. (a) has obtained a signed statement from each merchant that states: (i) the merchant's ABN and Branch Registration Number (where applicable) (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed the merchant provides; (iv) where the merchant only provides taxable supples, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides CABCHARGE AUSTRALIA LIMITED/the acquirer with an undertaking that it will be notified - • when cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; (b) retains the signed statement for at least 5 years after the merchant ceases their association with CABCHARGE AUSTRALIA LIMITED; (c) clearly identify each supply in the statement that may be a GST-free, input taxed or mixed supply; (d) clearly identify each supply where GST may not be 1/11th of the price; and (e) where a supply has been identified as being a supply that may be a GST-free, input taxed or a supply where GST may not be 1/11th of the price, advise the entity to obtain a tax invoice before attributing an input tax credit to a tax period; and (f) where CABCHARGE AUSTRALIA LIMITED/the acquirer has obtained information that the merchant is not registered, or ceases to be registered for GST, CABCHARGE AUSTRALIA LIMITED and the acquirer must not calculate an amount of GST for supplies from that merchant. Instead, CABCHARGE AUSTRALIA LIMITED must state that the amount of GST included in the price of the supply is $nil. (i) the merchant's ABN and Branch Registration Number (where applicable) (ii) whether or not the merchant is registered for GST; (iii) the type of supply or supplies (i.e., taxable, GST-free and/or input taxed the merchant provides; (iv) where the merchant only provides taxable supples, whether or not GST is calculated at 1/11th of the price for all the taxable supplies the merchant provides; and (v) provides CABCHARGE AUSTRALIA LIMITED/the acquirer with an undertaking that it will be notified - • when cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; • when cease to be registered for GST; or • when they cease to make only taxable supplies where the GST is calculated at 1/11th of the price; 7. Where CABCHARGE AUSTRALIA LIMITED/the acquirer has failed to establish that the merchant has an ABN, CABCHARGE AUSTRALIA LIMITED and the acquirer must not calculate an amount of GST for supplies from that merchant. Instead, CABCHARGE AUSTRALIA LIMITED must state that the amount of GST included in the price of the supply in $nil. Situations where a tax invoice is till required 8. The CORPORATE ACCOUNT HOLDER will still need to obtain a tax invoice before attributing input tax credits to a tax period for a supply on the corporate card Statement where: (a) the corporate account Statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the corporate account statement in relation to the supply. (a) the corporate account Statement indicates that the supply may be a mixed supply or a taxable supply where GST is not 1/11th of the price; or (b) where there is an error on the corporate account statement in relation to the supply. Definitions | 9. The following expressions are defined for the purposes of this determination:: the Act means the A New Tax System (Goods and Services Tax) Act 1999. Person(s) who uses the corporate account includes a partner, sole trader, director or employee of an entity. Corporate account statement is a statement of liability that is issued by Cabcharge Australia Limited to one of its clients. Corporate account is an account that is issued to and in the name of an entity and is used to purchase goods and services for commercial purposes. Acquirer is a financial institution that signs a merchant and is responsible for settlement to the merchant of card transactions processed through that merchant. Corporate Account Holder is the registered entity that is a corporate holder of the corporate account. Mixed supply is a supply of 1 or more taxable supplies and any one of the following supplies; • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. • a supply that is GST-free or input taxed; • a supply that was made before 1 July 2000. Merchant means an entity that supplies taxi travel. Other expressions in this determination have the same meaning as in the Act.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WTI200077/00001", "Unmatched_Content": "Citation: 1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 77)2000 - corporate account holder of CABCHARGE AUSTRALIA."}
{"Instrument_Reference": "TS 2015/38", "Title": "A New Tax System (Goods and Services Tax) Act 1999 Telecommunication Supplies Determination (No. 38) 2015 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Goods and services tax > Telecommunication supplies > 2015", "Date_of_Issue": "15 September 2015", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2015L01574", "Registration_Date": "30 September 2015", "Body": "1. Name of Determination: This determination is the A New Tax System (Goods and Services Tax) Act 1999 Telecommunication Supplies Determination (No. 38) 2015 . | 2. Commencement: This determination commences on the day after registration. | 3. Repeal of previous instrument: The following determination is repealed on the commencement of this determination: • A New Tax System (Goods and Services Tax) Act 1999 Telecommunication Supplies Determination (No. 1) 2000 (the previous instrument) - F2005B01876, registered on 21/07/2005 is repealed on the commencement of this determination. • A New Tax System (Goods and Services Tax) Act 1999 Telecommunication Supplies Determination (No. 1) 2000 (the previous instrument) - F2005B01876, registered on 21/07/2005 is repealed on the commencement of this determination. | 4. Determination (Who is covered by this Determination): (1) This determination applies to an entity that makes telecommunication supplies through an enterprise that is not carried on in the indirect tax zone. (2) Although this determination only affects the application of Division 85 of the GST Act and not other provisions, in particular the connected with the indirect tax zone rules in Division 9, it has flow-on effects for other provisions. For example, as a result of this determination, Division 84, which is about certain offshore supplies not connected with the indirect tax zone, may apply to a supply that would be connected with the indirect tax zone were it not for this determination. | 5. Classes of supplies on which it is not administratively feasible to collect GST: Collection of GST on a telecommunication supply that the supplier makes through an enterprise that is not carried on in the indirect tax zone is not administratively feasible where either of the following paragraphs is satisfied: (a) the recipient of the supply is a telecommunications provider; or (b) the supplier is not registered for GST. (a) the recipient of the supply is a telecommunications provider; or (b) the supplier is not registered for GST. | 6. Definitions: For the purposes of this determination: telecommunications provider means an entity that makes telecommunication supplies available to the public for a fee Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 .", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument repeals F2005B01876 .", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/TS201538/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TS 2000/1", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 Telecommunication Supplies Determination (No. 1) 2000 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Telecommunication supplies > 2000", "Date_of_Issue": "17 November 2000", "Signatory": "Michael Hardy Acting Assistant Commissioner Of Taxation Goods and Services Tax", "Registration_Number": "F2005B01876", "Registration_Date": "21 July 2005", "Body": "Citation | 1. This determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 Telecommunication Supplies Determination (No. 1) 2000 . | Commencement | 2. This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | Application of determination | 3. This determination applies to an entity that makes telecommunication supplies through an enterprise that is not carried on in Australia. | 4. Although this determination only affects the application of Division 85 of the GST Act and not other provisions, in particular the connected with Australia rules in Division 9, it has flow-on effects for other provisions. For example, as a result of this determination, Division 84, which is about certain offshore supplies not connected with Australia, may apply to a supply that would be connected with Australia were it not for this determination. | Classes of supplies on which it is not administratively feasible to collect GST | 5. Collection of GST on a telecommunication supply that the supplier makes through an enterprise that is not carried on in Australia is not administratively feasible where either of the following paragraphs are satisfied: (a) the recipient of the supply is a telecommunications provider; or (b) the supplier is not registered for GST. | (a) the recipient of the supply is a telecommunications provider; or (b) the supplier is not registered for GST. | Definitions | 6. For the purposes of this determination: telecommunications provider means an entity that makes telecommunication supplies available to the public for a fee | 7. Other expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 .", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/TS20001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TATPE 2004/1", "Title": "the A New Tax System (Goods and Services Tax) Act 1999 (Annual Tax Period Election) Determination 2004", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Transition issues > 2004", "Date_of_Issue": "17 December 2004", "Signatory": "Bruce Quigley Deputy Chief Tax Counsel Tax Counsel Network Delegate of the Commissioner", "Registration_Number": "F2006B00099", "Registration_Date": "13 January 2006", "Body": "Citation | 1. This Determination may be cited as the A New Tax System (Goods and Services Tax) Act 1999 (Annual Tax Period Election) Determination 2004. | Determination | 2. Paragraph 151-20(2)(b) of the Act applies.", "Related_Explanatory_Statements": "TATPE 2004/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/TATPE20041/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PCD 2002/1", "Title": "the A New Tax System (Goods and Services Tax Transition) Period of Claim Determination", "Enabling_Act": "A New Tax System (Goods and Services Tax Transition) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Transition issues > 2002", "Date_of_Issue": "14 November 2002", "Signatory": "Tracey Nicholson Assistant Commissioner Goods and Services Tax - Law and Interpretation Delegate of the Commissioner", "Registration_Number": "", "Registration_Date": "", "Body": "2. This determination commences 10th November 2002.: Determining the period the special credit can be claimed", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/PCD20021/00001", "Unmatched_Content": "3. The Commissioner has determined a later date of 7 July 2003."}
{"Instrument_Reference": "WPSL 2002/1", "Title": "the A New Tax System (Goods and Services Tax Transition) Working Out Price of Supply for Lessees Determination", "Enabling_Act": "A New Tax System (Goods and Services Tax Transition) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Transition issues > 2002", "Date_of_Issue": "14 November 2002", "Signatory": "Tracey Nicholson Assistant Commissioner Goods and Services Tax - Law and Interpretation Delegate of the Commissioner", "Registration_Number": "", "Registration_Date": "", "Body": "2. This determination commences 10th November 2002.: Determining the price of the supply where the lessee is unable to find out the price at which the car was sold 3. The price of the supply can be worked out by reference to the market value of the car at the time of supply as specified in a recognised industry guide.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WPSL20021/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SAFE 2000/1", "Title": "based on the understanding that all retailers of music CD albums predominantly source their CD's from ARIA members and other suppliers who are party to the music CD Taxable Value Agreement with the Commissioner of Taxation", "Enabling_Act": "", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Transition issues > 2000", "Date_of_Issue": "22 June 2001", "Signatory": "Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "Safe Harbour values for claiming special GST credit for sales tax paid on stock | • Music CDs | • Trading stock of traditional record stores | (Edited copy of letter sent by Deputy Commissioner GST to Australian Record Industry Association (ARIA) on 8 May 2000). | I refer to your representations concerning the development of formulas or safe harbour values for use by record stores to claim a special GST credit under section 16 of the A New Tax System (GST Transition) Act 1999 in respect of sales tax paid on stock held for retail sale at the start of 1 July 2000. | Following receipt of the representative sample of stock on hand figures and confirmation of the average value of untaxed service charges included in the invoice price of music CD's and other goods purchased by record stores, I have now finalised the necessary calculations to determine the safe harbour values that may be used by retailers of music CD's and record stores to claim a special GST credit for sales tax borne on retail stock held at the start of 1 July 2000. | Application of safe harbours | In recognition of the difficulties that would otherwise be encountered by retailers of music CD's in ascertaining the amount of sales tax borne, particularly in relation to music CD albums which are the subject of a reduced taxable value under an agreement with the Commissioner of Taxation, two safe harbours have been developed. The first relates to music CD albums and may be used by all retailers of music CD's, including the major retail chains, to calculate their entitlement to a special GST credit for the sales tax included in stocks of music CD albums at the start of 1 July 2000. The broad application of this safe harbour is based on the understanding that all retailers of music CD albums predominantly source their CD's from ARIA members and other suppliers who are party to the music CD Taxable Value Agreement with the Commissioner of Taxation. | The second, is a general safe harbour which can be used by traditional record stores to claim a special GST credit in respect of the sales tax borne on the full range of trading stock on hand as at 1 July 2000. For purposes of this safe harbour, traditional record stores are those retailers with retail stock comprising predominantly music CD's, records, videos, cassettes and music accessories including, music books, magazines and sheet music. Although these retailers may also stock and sell small quantities of other goods such as stylii, guitar strings, T-shirts, caps, etc., they are regarded as traditional record stores for purposes of the safe harbour. Music retailers that stock and sell hi-fi systems, hi-fi components and musical instruments are not regarded as traditional record stores. However, like all other retailers of music CD's they may still take advantage of the specific safe harbour for music CD albums to claim a special GST credit for those goods. | The special GST credit safe harbour values are as follows: Music CD albums - 15.40% of the into store cost value of CD's All trading stock held by traditional record stores, including CD's - 15.88% of the into store cost value of stock | Application of the above safe harbour values is not mandatory but optional. That means that affected retailers in the music industry will have the option of adopting the above safe harbour values for calculating their entitlement to a special GST credit for sales tax embedded in their stock on hand at the start of 1 July 2000, or calculating the actual amount of sales tax included in that stock. | Conditions | Retailers who at some later date receive a sales tax credit from their supplier or who receive a rebate or discount which reduces the cost price (and, hence, the sales tax payable) of stock held at 1 July 2000 which was subject of a special GST credit claim, will need to lodge an amended BAS to repay the overclaimed credit. The amount to be repaid is an amount equal to sales tax credit or the tax component of that rebate or discount. The tax component can be calculated by multiplying the total rebate by a factor equal to the tax rate, over 100 plus the tax rate. For goods which are subject to sales tax at the general rate of 22%, for example, this factor is 22/122.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/SAF20001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TRM 2000/1", "Title": "", "Enabling_Act": "A New Tax System (Goods and Services Tax Transition) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Transition issues > 2000", "Date_of_Issue": "27 October 1999", "Signatory": "Lawrie Hill Assistant Commissioner of Taxation Goods and Services Tax Program Brisbane CBD", "Registration_Number": "F2007B00231", "Registration_Date": "2 February 2007", "Body": "As the officer to whom relevant power has been delegated by the Commissioner of Taxation, I hereby determine that for the purposes of Section 9 Of The A New Tax System (Goods and Services Tax Transition) Act 1999 the applicable date is 1 November 1999. | Section 9 of that Act provides that the Commissioner determine a date from which Parts 2-5 and 4-5 of the A New Tax System (Goods and Services Tax ) Act 1999 and any other provisions of the GST law so far as they relate to registration apply. By this determination Part 2-5 and Part 4-5 of the GST Act apply on and after 1 November 1999.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/TRM20001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "WIP 2000/1", "Title": "A New Tax System (Goods and Services Tax Transition) Value of Construction Work-in-Progress Specification (No.1) 2000 ", "Enabling_Act": "A New Tax System (Goods and Services Tax Transition) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Goods and services tax > Transition issues > 2000", "Date_of_Issue": "8 June 2000", "Signatory": "Lawrie Hill Assistant Commissioner Rulings Goods and Services Tax Program Delegate of the Commissioner", "Registration_Number": "F2006B11579", "Registration_Date": "15 November 2006", "Body": "Citation | 1. This specification is the A New Tax System (Goods and Services Tax Transition) Value of Construction Work-in-Progress Specification (No.1) 2000 . | Specified manner of determining the value | 2. For subsection 19(4) of the A New Tax System (Goods and Services Tax Transition) Act 1999 , the value mentioned in subsection 19(2) of the Act may be determined in a manner specified in one of the following paragraphs: (a) the total of approved progress claims method (Option A); (b) the uniform increase between approved progress claims method (Option B); (c) the independent valuation method (Option C). Note 1: The value mentioned in subsection 19(2) of the Act is the value of all work and materials permanently incorporated in or affixed on the site of building or civil engineering work in accordance with a section 19 agreement. Note 2: An entity may use any of these methods to determine the value mentioned in subsection 19(2) of the Act. Note 3: These methods are explained in Clauses 3, 4 and 5. | (a) the total of approved progress claims method (Option A); (b) the uniform increase between approved progress claims method (Option B); (c) the independent valuation method (Option C). | Note 1: The value mentioned in subsection 19(2) of the Act is the value of all work and materials permanently incorporated in or affixed on the site of building or civil engineering work in accordance with a section 19 agreement. Note 2: An entity may use any of these methods to determine the value mentioned in subsection 19(2) of the Act. Note 3: These methods are explained in Clauses 3, 4 and 5. | Option A - Total of approved progress claims method | 3. This clause sets out the total of approved progress claims method for determining the value mentioned in subsection 19(2) of the Act. Under this method the value is the sum of the adjusted amounts of any approved progress claims made before 1 July 2000, and approved before the method is to be applied, in respect of the construction project. | Option B - Uniform increase between approved progress claims method | 4. This clause sets out the uniform increase between approved progress claims method for determining the value mentioned in subsection 19(2) of the Act. Under this method the value is the sum of the following amounts: (a) the sum of the adjusted amounts of any approved progress claims made before 1 July 2000, and approved before the method is to be applied, in respect of the construction project; and (b) the amount calculated in accordance with the following formula: Amount of the first approved progress claim made after 1 July 2000 * (Number of pre-1 July days in the claim period covered by the first approved progress claim made after 1 July 2000 / Total number of days in the claim period covered by the first approved progress claim made after 1 July 2000) | (a) the sum of the adjusted amounts of any approved progress claims made before 1 July 2000, and approved before the method is to be applied, in respect of the construction project; and (b) the amount calculated in accordance with the following formula: | Amount of the first approved progress claim made after 1 July 2000 * (Number of pre-1 July days in the claim period covered by the first approved progress claim made after 1 July 2000 / Total number of days in the claim period covered by the first approved progress claim made after 1 July 2000) | Option C - Independent valuation method | 5. This clause sets out the independent valuation method for determining the value mentioned in subsection 19(2) of the Act. Under this method the value is the value as determined by a recognised person or an eligible employee. | Definitions | 6.(1) The following expressions are defined for the purposes of this specification: adjusted amount, in relation to an approved progress claim, means the amount of that progress claim (including any retention amounts) that does not relate to unaffixed materials; approved progress claim means a progress claim that has been approved for payment by: (a) where the construction project is in relation to the construction of a house and the funding for the project is provided by a financial institution under a funding agreement - the financial institution; or (b) in any other case - a person authorised under the section 19 agreement to approve progress claims; construction project means the supply mentioned in subsection 19(1) of the Act; Note: A construction project is the construction, major reconstruction, manufacture or extension of a building or a civil engineering work. eligible employee means: (a) where the construction project is in relation to the construction of a house - an employee who: (i) is employed by the supplier of that project to monitor progress on construction projects of the supplier, including managing the personnel and materials on site; and (ii) has been performing the duties referred to in subparagraph (a)(i) for several years either for the supplier or for other suppliers of construction projects; or (b) in any other case - an employee of the supplier of the construction project having the same qualifications or experience as a recognised person; funding agreement means an agreement between a financial institution and a recipient in relation to a construction project where an agreed amount is provided by the institution when it is satisfied that a particular stage of the project has been completed in accordance with the section 19 agreement; progress claim, in relation to a section 19 agreement, means a claim made by the supplier of a construction project for a progress payment in accordance with the terms of that agreement; recipient, in relation to a construction project, means the recipient of that supply; recognised person means a person who is either: (a) registered as a quantity surveyor, architect, valuer, civil engineer, or surveyor under a State or Territory law; or (b) a member of: (i) the Australian Institute of Quantity Surveyors; or (ii) the Royal Australian Institute of Architects; or (iii) the Australian Property Institute (as a Certified Practising Valuer); or (iv) the Institution of Engineers Australia (Civil or Structural College); or (v) the Association of Consulting Engineers Australia; or (vi) the Institution of Surveyors Australia; or (vii) the Australian Institute of Building; retention amount means an amount retained from a payment made in respect of an approved progress claim until after the construction project is completed to ensure that the project has been completed in a satisfactory manner; section 19 agreement means the agreement mentioned in paragraph 19(1)(a) of the Act; Note: This is the agreement pursuant to which the construction project is undertaken. the Act means the A New Tax System (Goods and Services Tax Transition) Act 1999; unaffixed materials, in relation to a construction project, means materials that are not permanently incorporated in or affixed on the site of the building or civil engineering work as at the start of 1 July 2000. | adjusted amount, in relation to an approved progress claim, means the amount of that progress claim (including any retention amounts) that does not relate to unaffixed materials; | approved progress claim means a progress claim that has been approved for payment by: (a) where the construction project is in relation to the construction of a house and the funding for the project is provided by a financial institution under a funding agreement - the financial institution; or (b) in any other case - a person authorised under the section 19 agreement to approve progress claims; | (a) where the construction project is in relation to the construction of a house and the funding for the project is provided by a financial institution under a funding agreement - the financial institution; or (b) in any other case - a person authorised under the section 19 agreement to approve progress claims; | construction project means the supply mentioned in subsection 19(1) of the Act; | Note: A construction project is the construction, major reconstruction, manufacture or extension of a building or a civil engineering work. | eligible employee means: (a) where the construction project is in relation to the construction of a house - an employee who: (i) is employed by the supplier of that project to monitor progress on construction projects of the supplier, including managing the personnel and materials on site; and (ii) has been performing the duties referred to in subparagraph (a)(i) for several years either for the supplier or for other suppliers of construction projects; or (b) in any other case - an employee of the supplier of the construction project having the same qualifications or experience as a recognised person; | (a) where the construction project is in relation to the construction of a house - an employee who: (i) is employed by the supplier of that project to monitor progress on construction projects of the supplier, including managing the personnel and materials on site; and (ii) has been performing the duties referred to in subparagraph (a)(i) for several years either for the supplier or for other suppliers of construction projects; or (b) in any other case - an employee of the supplier of the construction project having the same qualifications or experience as a recognised person; | (i) is employed by the supplier of that project to monitor progress on construction projects of the supplier, including managing the personnel and materials on site; and (ii) has been performing the duties referred to in subparagraph (a)(i) for several years either for the supplier or for other suppliers of construction projects; or | funding agreement means an agreement between a financial institution and a recipient in relation to a construction project where an agreed amount is provided by the institution when it is satisfied that a particular stage of the project has been completed in accordance with the section 19 agreement; | progress claim, in relation to a section 19 agreement, means a claim made by the supplier of a construction project for a progress payment in accordance with the terms of that agreement; | recipient, in relation to a construction project, means the recipient of that supply; | recognised person means a person who is either: (a) registered as a quantity surveyor, architect, valuer, civil engineer, or surveyor under a State or Territory law; or (b) a member of: (i) the Australian Institute of Quantity Surveyors; or (ii) the Royal Australian Institute of Architects; or (iii) the Australian Property Institute (as a Certified Practising Valuer); or (iv) the Institution of Engineers Australia (Civil or Structural College); or (v) the Association of Consulting Engineers Australia; or (vi) the Institution of Surveyors Australia; or (vii) the Australian Institute of Building; | (a) registered as a quantity surveyor, architect, valuer, civil engineer, or surveyor under a State or Territory law; or (b) a member of: (i) the Australian Institute of Quantity Surveyors; or (ii) the Royal Australian Institute of Architects; or (iii) the Australian Property Institute (as a Certified Practising Valuer); or (iv) the Institution of Engineers Australia (Civil or Structural College); or (v) the Association of Consulting Engineers Australia; or (vi) the Institution of Surveyors Australia; or (vii) the Australian Institute of Building; | (i) the Australian Institute of Quantity Surveyors; or (ii) the Royal Australian Institute of Architects; or (iii) the Australian Property Institute (as a Certified Practising Valuer); or (iv) the Institution of Engineers Australia (Civil or Structural College); or (v) the Association of Consulting Engineers Australia; or (vi) the Institution of Surveyors Australia; or (vii) the Australian Institute of Building; | retention amount means an amount retained from a payment made in respect of an approved progress claim until after the construction project is completed to ensure that the project has been completed in a satisfactory manner; | section 19 agreement means the agreement mentioned in paragraph 19(1)(a) of the Act; | Note: This is the agreement pursuant to which the construction project is undertaken. | the Act means the A New Tax System (Goods and Services Tax Transition) Act 1999; | unaffixed materials, in relation to a construction project, means materials that are not permanently incorporated in or affixed on the site of the building or civil engineering work as at the start of 1 July 2000. | (2) Unless the contrary intention appears, other expressions in this specification have the same meaning as in the A New Tax System (Goods and Services Tax Transition) Act 1999.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=GLD/WIP20001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2005/HECS", "Title": "a factor to index an accumulated HEC debt", "Enabling_Act": "Higher Education Funding Act 1988", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > HECS debt > 2005", "Date_of_Issue": "11 May 2005", "Signatory": "(Erin Kathleen Holland) Deputy Commissioner of Taxation", "Registration_Number": "F2005L01176", "Registration_Date": "16 May 2005", "Body": "Citation | This instrument may be cited as a factor to index an accumulated HEC debt. | Commencement | This Instrument commences on 1 June 2005. | Application | In accordance with subsection 106N(5) of the Higher Education Funding Act 1988 , the indexation factor is the number worked out to three decimal places using the formula: the sum of the index number for the March 2005 quarter and the index numbers for the 3 immediately preceding quarters divided by the sum of the index number for the March 2004 quarter and the index numbers for the 3 immediately preceding quarters, where index number, in relation to a quarter, means the All Groups Consumer Price Index number, being the weighted average of the 8 capital cities, published by the Australian Statistician in respect of that quarter. | Indexation factor for 1 June 2005: | = [Mar05 + Dec04 + Sep04 + Jun04] ÷ [Mar04 + Dec03 + Sep03 + Jun03] = [147.5 + 146.5 + 145.4 + 144.8] ÷ [144.1 + 142.8 + 142.1 + 141.3] = 584.2 / 570.3 = 1.024 (to 3 decimal places) The indexation factor is 1.024 and the effective percentage increase is 2.4%. | = [Mar05 + Dec04 + Sep04 + Jun04] ÷ [Mar04 + Dec03 + Sep03 + Jun03] = [147.5 + 146.5 + 145.4 + 144.8] ÷ [144.1 + 142.8 + 142.1 + 141.3] = 584.2 / 570.3 = 1.024 (to 3 decimal places) The indexation factor is 1.024 and the effective percentage increase is 2.4%. | The indexation factor is 1.024 and the effective percentage increase is 2.4%.", "Related_Explanatory_Statements": "OPS 2005/HECS - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS2005HECS/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2025/4", "Title": "Income Tax Assessment (Build to Rent Developments) Amendment (Expanding Affordability Requirements) Determination 2025 ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Build to rent > 2025", "Date_of_Issue": "27 March 2025", "Signatory": "Dr Jim Chalmers Treasurer", "Registration_Number": "F2025L00459", "Registration_Date": "28 March 2025", "Body": "1 Name: This instrument is the Income Tax Assessment (Build to Rent Developments) Amendment (Expanding Affordability Requirements) Determination 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Income Tax Assessment (Build to Rent Developments) Determination 2024 | 1 Section 4 (paragraph (c) of the definition of assessing event ): At the end of the paragraph, add: ; (iii) an individual occupying the dwelling providing a notice under subsection 7(6). | 2 Section 4: Insert: BTR owner, in relation to a dwelling, means the owner of the dwelling that forms part of a build to rent development. lower-income dwelling has the meaning given by subsection 7(1). moderate-income dwelling has the meaning given by subsection 6(1). | 3 Section 5: Repeal the section, substitute: | 5 Requirements for affordable dwellings: (1) Under subsection 43-153(3) of the Act, each of the following requirements for a dwelling to be an affordable dwelling are determined: (a) the dwelling is either: (i) a moderate-income dwelling; or (ii) a lower-income dwelling; (b) the dwelling is part of a build to rent development in which the number of dwellings that are lower-income dwellings is equal to or greater than: (i) 2% of the number of the dwellings; or (ii) if the number of dwellings worked out under subparagraph (i) is not a whole number—that number rounded down to the nearest whole number of dwellings; (c) the dwelling is part of a build to rent development that satisfies subsection (2); (d) if the dwelling is tenanted—each tenant of the dwelling was identified by an eligible community housing provider as a prospective tenant for the dwelling (having regard only to the requirements for dwellings in this instrument and any matter expressly advised to the provider by the BTR owner). (a) the dwelling is either: (i) a moderate-income dwelling; or (ii) a lower-income dwelling; (b) the dwelling is part of a build to rent development in which the number of dwellings that are lower-income dwellings is equal to or greater than: (i) 2% of the number of the dwellings; or (ii) if the number of dwellings worked out under subparagraph (i) is not a whole number—that number rounded down to the nearest whole number of dwellings; (c) the dwelling is part of a build to rent development that satisfies subsection (2); (d) if the dwelling is tenanted—each tenant of the dwelling was identified by an eligible community housing provider as a prospective tenant for the dwelling (having regard only to the requirements for dwellings in this instrument and any matter expressly advised to the provider by the BTR owner). (i) a moderate-income dwelling; or (ii) a lower-income dwelling; (i) 2% of the number of the dwellings; or (ii) if the number of dwellings worked out under subparagraph (i) is not a whole number—that number rounded down to the nearest whole number of dwellings; (2) For the purposes of paragraph (1)(c) a build to rent development satisfies this subsection if the BTR owner engages an eligible community housing provider to assist the BTR owner to: (a) identify prospective tenants for each affordable dwelling in the development; and (b) ascertain, for each assessing event in relation to each affordable dwelling in the development, whether the dwelling satisfies the criteria in subsection 6(2) or 7(2) (whichever applies). (a) identify prospective tenants for each affordable dwelling in the development; and (b) ascertain, for each assessing event in relation to each affordable dwelling in the development, whether the dwelling satisfies the criteria in subsection 6(2) or 7(2) (whichever applies). (3) The requirements in paragraphs (1)(c) and (d) do not apply to a dwelling if special circumstances exist in relation to the dwelling. | 6 Meaning of moderate-income dwelling: (1) A dwelling is a moderate-income dwelling if: (a) the dwelling satisfies the criteria set out in subsections (2) and (4); and (b) the dwelling is not a lower-income dwelling. (a) the dwelling satisfies the criteria set out in subsections (2) and (4); and (b) the dwelling is not a lower-income dwelling. (2) A dwelling satisfies the criteria in this subsection if the dwelling is tenanted, or available to be tenanted, only by one or more of the following: (a) an adult living alone whose taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 120% of average annual earnings; (b) 2 or more adults living together whose combined taxable incomes, for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 130% of average annual earnings; (c) one adult living with one or more dependent children of the adult, where the adult's taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 140% of average annual earnings; (d) 2 or more adults living with one or more dependent children of any of the adults, where the adults' combined taxable incomes for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 140% of average annual earnings. (a) an adult living alone whose taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 120% of average annual earnings; (b) 2 or more adults living together whose combined taxable incomes, for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 130% of average annual earnings; (c) one adult living with one or more dependent children of the adult, where the adult's taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 140% of average annual earnings; (d) 2 or more adults living with one or more dependent children of any of the adults, where the adults' combined taxable incomes for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 140% of average annual earnings. (3) Despite subsection (2), if a dwelling no longer satisfies the criteria in that subsection only because of an event mentioned in subparagraph (c)(i) or (ii) of the definition of assessing event, the dwelling is taken to continue to satisfy the criteria until: (a) if, immediately before the event, the dwelling was taken to satisfy the criteria in subsection (2) because of a previous application of this subsection—the day worked out under paragraph (b) for that previous application; or (b) otherwise—the earlier of: (i) the end of 12 months after the event; or (ii) the end of the lease for the dwelling. (a) if, immediately before the event, the dwelling was taken to satisfy the criteria in subsection (2) because of a previous application of this subsection—the day worked out under paragraph (b) for that previous application; or (b) otherwise—the earlier of: (i) the end of 12 months after the event; or (ii) the end of the lease for the dwelling. (i) the end of 12 months after the event; or (ii) the end of the lease for the dwelling. (4) A dwelling satisfies the criteria in this subsection if the rent payable under a lease for the dwelling is 74.9% or less of the market value of the right to occupy the dwelling under the lease. | 7 Meaning of lower-income dwelling: (1) A dwelling is a lower-income dwelling if the dwelling satisfies the criteria set out in subsections (2) and (4). (2) A dwelling satisfies the criteria in this subsection if the dwelling is tenanted, or available to be tenanted, only by one or more of the following: (a) an adult living alone whose taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 75% of average annual earnings; (b) 2 or more adults living together whose combined taxable incomes, for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 90% of average annual earnings; (c) one adult living with one or more dependent children of the adult, where the adult's taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 100% of average annual earnings; (d) 2 or more adults living with one or more dependent children of any of the adults, where the adults' combined taxable incomes for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 100% of average annual earnings. (a) an adult living alone whose taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 75% of average annual earnings; (b) 2 or more adults living together whose combined taxable incomes, for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 90% of average annual earnings; (c) one adult living with one or more dependent children of the adult, where the adult's taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 100% of average annual earnings; (d) 2 or more adults living with one or more dependent children of any of the adults, where the adults' combined taxable incomes for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 100% of average annual earnings. (3) Despite subsection (2), if a dwelling no longer satisfies the criteria in that subsection only because of an event mentioned in subparagraph (c)(i) or (ii) of the definition of assessing event, the dwelling is taken to continue to satisfy the criteria until: (a) if, immediately before the event, the dwelling was taken to satisfy the criteria in subsection (2) because of a previous application of this subsection—the day worked out under paragraph (b) for that previous application; or (b) otherwise—the earlier of: (i) the end of 12 months after the event; or (ii) the end of the lease for the dwelling. (a) if, immediately before the event, the dwelling was taken to satisfy the criteria in subsection (2) because of a previous application of this subsection—the day worked out under paragraph (b) for that previous application; or (b) otherwise—the earlier of: (i) the end of 12 months after the event; or (ii) the end of the lease for the dwelling. (i) the end of 12 months after the event; or (ii) the end of the lease for the dwelling. (4) A dwelling satisfies the criteria in this subsection if the rent payable under a lease for the dwelling is not more than the lesser of: (a) 74.9% of the market value of the right to occupy the dwelling under the lease; and (b) 30% of: (i) if the dwelling is tenanted by an adult (either living alone or with one or more dependent children)—the taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event; or (ii) if the dwelling is tenanted by 2 or more adults living together (either with or without one or more dependent children)—the combined taxable incomes, for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event. (a) 74.9% of the market value of the right to occupy the dwelling under the lease; and (b) 30% of: (i) if the dwelling is tenanted by an adult (either living alone or with one or more dependent children)—the taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event; or (ii) if the dwelling is tenanted by 2 or more adults living together (either with or without one or more dependent children)—the combined taxable incomes, for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event. (i) if the dwelling is tenanted by an adult (either living alone or with one or more dependent children)—the taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event; or (ii) if the dwelling is tenanted by 2 or more adults living together (either with or without one or more dependent children)—the combined taxable incomes, for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event. (5) Despite subsection (4), if: (a) an event mentioned in subparagraph (c)(iii) of the definition of assessing event occurs in relation to a dwelling; and (b) because of that event, the dwelling no longer satisfies the criteria in subsection (4); the dwelling is taken to continue to satisfy the criteria in that subsection for the period of 60 days after the event. (a) an event mentioned in subparagraph (c)(iii) of the definition of assessing event occurs in relation to a dwelling; and (b) because of that event, the dwelling no longer satisfies the criteria in subsection (4); the dwelling is taken to continue to satisfy the criteria in that subsection for the period of 60 days after the event. Request for rental review (6) A tenant of a lower-income dwelling may provide a notice to the owner of the dwelling requesting a review of the rent payable under the lease for the dwelling if: (a) the notice is provided during a financial year; and (b) a notice has not previously been provided in respect of the dwelling for the financial year. (a) the notice is provided during a financial year; and (b) a notice has not previously been provided in respect of the dwelling for the financial year. (7) The notice must: (a) be made in writing; and (b) be accompanied by information that would enable the owner to assess whether the dwelling satisfies the criteria in subsection (4). (a) be made in writing; and (b) be accompanied by information that would enable the owner to assess whether the dwelling satisfies the criteria in subsection (4). | 4 At the end of the instrument: Add: Part 10—Transitional provisions Division 1—Transitional provisions relating to the Income Tax Assessment (Build to Rent Developments) Amendment (Expanding Affordability Requirements) Determination 2025 | 100 Application provision: The amendments of this instrument made by the Income Tax Assessment (Build to Rent Developments) Amendment (Expanding Affordability Requirements) Determination 2025 (the amending determination) apply in relation to a dwelling on and after the day that is 12 months after the commencement of the amending determination.", "Related_Explanatory_Statements": "LI 2025/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20254/00001", "Unmatched_Content": "This instrument's amendments are incorporated in F2025C00351 Income Tax Assessment (Build to Rent Developments) Determination 2024 . | I, Jim Chalmers, Treasurer, make the following determination."}
{"Instrument_Reference": "LI 2024/28", "Title": "Income Tax Assessment (Build to Rent Developments) Determination 2024 ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Build to rent > 2024", "Date_of_Issue": "18 December 2024", "Signatory": "Jim Chalmers Treasurer", "Registration_Number": "F2024L01729", "Registration_Date": "23 December 2024", "Body": "1 Name: This instrument is the Income Tax Assessment (Build to Rent Developments) Determination 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details The whole of this instrument The later of: (a) the day after this instrument is registered; and (b) 1 January 2025. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (a) the day after this instrument is registered; and (b) 1 January 2025. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4 Definitions: Note: Expressions have the same meaning in this instrument as in the Income Tax Assessment Act 1997 as in force from time to time—see paragraph 13(1)(b) of the Legislation Act 2003. assessing event, for a dwelling, means any of the following: (a) a lease being entered into for the dwelling; (b) the lease for the dwelling being renewed; (c) after a lease is entered into or renewed, one of more of the following occurring: (i) an adult individual moving in or out of the dwelling; (ii) a dependent child of an adult individual occupying the dwelling moving out of the dwelling, resulting in no dependent children of an adult individual occupying the dwelling continuing to occupy the dwelling. average annual earnings means the amount of the full-time adult average weekly ordinary time earnings (original), for the most recent period for which an amount has been published by the Australian Statistician, multiplied by 52. Note: In 2024, statistics published by the Australian Statistician could be viewed on the Australian Bureau of Statistics website (http://www.abs.gov.au). dependent child: an individual is a dependent child of another individual if: (a) the second individual is a parent of the first individual; and (b) either: (i) the first individual is a dependent child of the second individual within the meaning of subsection 5(2) or (4) of the Social Security Act 1991; or (ii) the first individual is receiving a disability support pension (within the meaning of the Social Security Act 1991), and lives with the second individual. the Act means the Income Tax Assessment Act 1997. (a) a lease being entered into for the dwelling; (b) the lease for the dwelling being renewed; (c) after a lease is entered into or renewed, one of more of the following occurring: (i) an adult individual moving in or out of the dwelling; (ii) a dependent child of an adult individual occupying the dwelling moving out of the dwelling, resulting in no dependent children of an adult individual occupying the dwelling continuing to occupy the dwelling. (i) an adult individual moving in or out of the dwelling; (ii) a dependent child of an adult individual occupying the dwelling moving out of the dwelling, resulting in no dependent children of an adult individual occupying the dwelling continuing to occupy the dwelling. (a) the second individual is a parent of the first individual; and (b) either: (i) the first individual is a dependent child of the second individual within the meaning of subsection 5(2) or (4) of the Social Security Act 1991; or (ii) the first individual is receiving a disability support pension (within the meaning of the Social Security Act 1991), and lives with the second individual. (i) the first individual is a dependent child of the second individual within the meaning of subsection 5(2) or (4) of the Social Security Act 1991; or (ii) the first individual is receiving a disability support pension (within the meaning of the Social Security Act 1991), and lives with the second individual. | 5 Requirements for affordable dwellings: Under subsection 45-153(3) of the Act, each of the following requirements for a dwelling to be an affordable dwelling are determined: (a) the rent payable under a lease for the dwelling must be 74.9% or less of the market value of the right to occupy the dwelling under the lease; (b) the dwelling must be tenanted, or available to be tenanted, only by one or more of the following: (i) an adult living alone whose taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 120% of average annual earnings; (ii) 2 or more adults living together whose combined taxable incomes, for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 130% of average annual earnings; (iii) one adult living with one or more dependent children of the adult, where the adult's taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 140% of average annual earnings; (iv) 2 or more adults living with one or more dependent children of any of the adults, where the adults' combined taxable incomes for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 140% of average annual earnings. (a) the rent payable under a lease for the dwelling must be 74.9% or less of the market value of the right to occupy the dwelling under the lease; (b) the dwelling must be tenanted, or available to be tenanted, only by one or more of the following: (i) an adult living alone whose taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 120% of average annual earnings; (ii) 2 or more adults living together whose combined taxable incomes, for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 130% of average annual earnings; (iii) one adult living with one or more dependent children of the adult, where the adult's taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 140% of average annual earnings; (iv) 2 or more adults living with one or more dependent children of any of the adults, where the adults' combined taxable incomes for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 140% of average annual earnings. (i) an adult living alone whose taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 120% of average annual earnings; (ii) 2 or more adults living together whose combined taxable incomes, for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 130% of average annual earnings; (iii) one adult living with one or more dependent children of the adult, where the adult's taxable income, for the most recent income year, for which the Commissioner has given the adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 140% of average annual earnings; (iv) 2 or more adults living with one or more dependent children of any of the adults, where the adults' combined taxable incomes for the most recent income year, for which the Commissioner has given each adult a notice of assessment, ending before the dwelling's most recent assessing event, was less than 140% of average annual earnings.", "Related_Explanatory_Statements": "LI 2024/28 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202428/00001", "Unmatched_Content": "I, Jim Chalmers, Treasurer, make the following determination."}
{"Instrument_Reference": "Effective Life 2021/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 1) 2021", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2021", "Date_of_Issue": "17 June 2021", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2021L00908", "Registration_Date": "30 June 2021", "Body": "1. Name of instrument: This determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 1) 2021. | 2. Commencement: This instrument commences on 1 July 2021. | 3. Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2015: Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2015 - F2015L00798 registered on 11 June 2015. | 4. Definitions: An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations. A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the ITAA 1997. (section 3) [1] Heading to Table A Omit Table A as at 1 July 2020 Substitute Table A as at 1 July 2021 [2] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) Omit Coffee assets: Dryers 15 * 1 Jul 2008 Processors (including pulpers) 10 * 1 Jul 2008 Fermentation tanks 10 * 1 Jul 2008 Hullers 12 * 1 Jul 2008 Washers/separators 10 * 1 Jul 2008 Substitute Coffee assets: Dryers 15 * 1 Jul 2008 Fermentation tanks 10 * 1 Jul 2008 Hullers 12 * 1 Jul 2008 Processors (including pulpers) 10 * 1 Jul 2008 Washers/separators 10 * 1 Jul 2008 [3] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) Omit Bee farming assets: Beehives 13 * 1 Jul 2016 Processing assets 20 * 1 Jul 2016 Horse stalls (Breeze way, Shed row) 33 ⅓ 1 Jan 2001 Horticultural plants: Citrus: Grapefruits 30 * 1 Jan 2001 Lemons 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarins 25 * 1 Jan 2001 Oranges 30 * 1 Jan 2001 Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almonds 25 * 1 Jul 2001 Cashews 25 * 1 Jul 2001 Chestnuts 25 * 1 Jul 2001 Hazelnuts 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecans 25 * 1 Jul 2001 Pistachios 25 * 1 Jul 2001 Walnuts 25 * 1 Jul 2001 Pome: Apples 20 * 1 Jan 2001 Pears 25 * 1 Jan 2001 Stone Fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarines 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peaches 10 * 1 Jan 2001 Plums 15 * 1 Jan 2001 Prunes 20 * 1 Jan 2001 Tropical: Avocados 20 * 1 Jan 2001 Mangoes 30 * 1 Jan 2001 Pea-viners, pea cleaners, vine and straw conveyors 10 * 1 Jul 2016 Stud stock and thoroughbred horses 10 1 Jan 2001 [4] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) Omit Fertilizer spreaders: Substitute Fertiliser spreaders: [5] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) After Windrowers (including potato diggers, onion and potato windrowers) 10 *# 1 Jul 2007 Insert Pea-viners, pea cleaners, vine and straw conveyors 10 * 1 Jul 2016 [6] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Fruit growing (01310 to 01360 and 01390) and sub-category Coffee, olive and tree nut growing (01310 to 01390 and 01590) Omit Fruit growing (01310 to 01360 and 01390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cleaning and mulching assets: Mowers (including zero turn and ride on) 8 * 1 Jul 2008 Mulchers 6 * 1 Jul 2008 Slashers 8 * 1 Jul 2008 Sweeper attachments 10 * 1 Jul 2008 Crop protection assets: Applicators (including temporary bird netting applicators and vine cover rollers) 15 * 1 Jul 2008 Banana bagging machines 10 * 1 Jul 2008 Banana ripening bags 3 * 1 Jul 2008 Sprayers 10 * 1 Jul 2008 Temporary bird netting 5 * 1 Jul 2008 Under vine weeder 10 * 1 Jul 2008 Vine covers 3 * 1 Jul 2008 Dried fruit assets: Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15 * 1 Jul 2008 Drying sheets (including ground sheets) 10 * 1 Jul 2008 Trays 10 * 1 Jul 2008 Fertilising assets: Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Spreaders: Generally 10 * 1 Jul 2008 Spinners 5 * 1 Jul 2008 General assets: Bins: Plastic 10 * 1 Jul 2008 Timber 5 * 1 Jul 2008 Crates (including picking lugs) 5 * 1 Jul 2008 Elevating work platforms 10 * 1 Jul 2008 Frost fans 15 * 1 Jul 2008 Mulch layers 12 * 1 Jul 2008 Mulch lifters 12 * 1 Jul 2008 Orchard ladders 10 * 1 Jul 2008 Post driver/hole diggers 10 * 1 Jul 2008 Refractometers 10 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Harvesting assets: Grape harvesters 10 *# 1 Jul 2008 Harvest aids 15 * 1 Jul 2008 Picking bags 3 * 1 Jul 2008 Picking platforms 10 * 1 Jul 2008 Picking trolleys 5 * 1 Jul 2008 Trailers (including grape chaser bins) 15 * 1 Jul 2008 Tree shakers 10 *# 1 Jul 2008 Planting assets: Hole burners 10 * 1 Jul 2008 Planters 12 * 1 Jul 2008 Tree guards 2 * 1 Jul 2008 Trellising 20 * 1 Jul 2008 Weed matting 5 * 1 Jul 2008 Pruning assets: Chain saws 3 * 1 Jul 2008 Electric hand pruners 3 * 1 Jul 2008 Manual hand pruners 2 * 1 Jul 2008 Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) 10 * 1 Jul 2008 Pneumatic pruners: Compressors 10 * 1 Jul 2008 Hand tools 5 * 1 Jul 2008 Vine leaf removers 15 * 1 Jul 2008 Tillage assets: Generally 15 * 1 Jul 2008 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 Coffee, olive and tree nut growing (01370, 01390 and 01590) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets (including air blast sprayers and linkage sprayers) 10 * 1 Jul 2007 Cleaning and mulching assets: Blowers 10 * 1 Jul 2007 Mowers (including zero turn and ride on) 8 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Slashers 10 * 1 Jul 2007 Sweeper attachments 10 * 1 Jul 2007 Fertilizer spreaders 10 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Stakes (including trellising) 3 * 1 Jul 2007 Harvesting assets: Bankouts (almonds) 15 * 1 Jul 2007 Catcher nets 10 * 1 Jul 2007 Elevators (almonds) 12 * 1 Jul 2007 Harvesters: Coffee 10 *# 1 Jul 2007 Harvesting pole rakes 5 * 1 Jul 2007 Olive 10 *# 1 Jul 2007 Nuts: Generally 10 *# 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (eg almonds) 12 *# 1 Jul 2007 Sweepers 12 *# 1 Jul 2007 Tree shakers 10 *# 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 Trailers 15 * 1 Jul 2007 Pruning assets: Chain saws 5 * 1 Jul 2007 Electric hand pruners 3 * 1 Jul 2007 Manual hand pruners 2 * 1 Jul 2007 Pneumatic pruners: Compressor 10 * 1 Jul 2007 Hand tools 5 * 1 Jul 2007 Substitute Fruit and tree nut growing (01310 to 01370, 01390 and 01590) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coffee, olive and tree nut growing assets: Chemical spraying assets (including air blast sprayers and linkage sprayers) 10 * 1 Jul 2007 Cleaning and mulching assets: Blowers 10 * 1 Jul 2007 Mowers (including zero turn and ride on) 8 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Slashers 10 * 1 Jul 2007 Sweeper attachments 10 * 1 Jul 2007 Fertiliser spreaders 10 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Stakes (including trellising) 3 * 1 Jul 2007 Harvesting assets: Bankouts (almonds) 15 * 1 Jul 2007 Catcher nets 10 * 1 Jul 2007 Elevators (almonds) 12 * 1 Jul 2007 Harvesters: Coffee 10 *# 1 Jul 2007 Harvesting pole rakes 5 * 1 Jul 2007 Olive 10 *# 1 Jul 2007 Nuts: Generally 10 *# 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (eg almonds) 12 *# 1 Jul 2007 Sweepers 12 *# 1 Jul 2007 Tree shakers 10 *# 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 Trailers 15 * 1 Jul 2007 Pruning assets: Chainsaws (Chain saws) 5 * 1 Jul 2007 Electric hand pruners 3 * 1 Jul 2007 Manual hand pruners 2 * 1 Jul 2007 Pneumatic pruners: Compressor 10 * 1 Jul 2007 Hand tools 5 * 1 Jul 2007 Fruit growing assets: Cleaning and mulching assets: Mowers (including zero turn and ride on) 8 * 1 Jul 2008 Mulchers 6 * 1 Jul 2008 Slashers 8 * 1 Jul 2008 Sweeper attachments 10 * 1 Jul 2008 Crop protection assets: Applicators (including temporary bird netting applicators and vine cover rollers) 15 * 1 Jul 2008 Banana bagging machines 10 * 1 Jul 2008 Banana ripening bags 3 * 1 Jul 2008 Sprayers 10 * 1 Jul 2008 Temporary bird netting 5 * 1 Jul 2008 Under vine weeder 10 * 1 Jul 2008 Vine covers 3 * 1 Jul 2008 Dried fruit assets: Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15 * 1 Jul 2008 Drying sheets (including ground sheets) 10 * 1 Jul 2008 Trays 10 * 1 Jul 2008 Fertilising assets: Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Spreaders: Generally 10 * 1 Jul 2008 Spinners 5 * 1 Jul 2008 General assets: Bins: Plastic 10 * 1 Jul 2008 Timber 5 * 1 Jul 2008 Crates (including picking lugs) 5 * 1 Jul 2008 Elevating work platforms 10 * 1 Jul 2008 Frost fans 15 * 1 Jul 2008 Mulch layers 12 * 1 Jul 2008 Mulch lifters 12 * 1 Jul 2008 Orchard ladders 10 * 1 Jul 2008 Post driver/hole diggers 10 * 1 Jul 2008 Refractometers 10 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Harvesting assets: Grape harvesters 10 *# 1 Jul 2008 Harvest aids 15 * 1 Jul 2008 Picking bags 3 * 1 Jul 2008 Picking platforms 10 * 1 Jul 2008 Picking trolleys 5 * 1 Jul 2008 Trailers (including grape chaser bins) 15 * 1 Jul 2008 Tree shakers 10 *# 1 Jul 2008 Planting assets: Hole burners 10 * 1 Jul 2008 Planters 12 * 1 Jul 2008 Tree guards 2 * 1 Jul 2008 Trellising 20 * 1 Jul 2008 Weed matting 5 * 1 Jul 2008 Pruning assets: Chainsaws (Chain saws) 3 * 1 Jul 2008 Electric hand pruners 3 * 1 Jul 2008 Manual hand pruners 2 * 1 Jul 2008 Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) 10 * 1 Jul 2008 Pneumatic pruners: Compressors 10 * 1 Jul 2008 Hand tools 5 * 1 Jul 2008 Vine leaf removers 15 * 1 Jul 2008 Tillage assets: Generally 15 * 1 Jul 2008 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 Horticultural plants: Citrus: Grapefruits 30 * 1 Jan 2001 Lemons 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarins 25 * 1 Jan 2001 Oranges 30 * 1 Jan 2001 Grape: Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almonds 25 * 1 Jul 2001 Cashews 25 * 1 Jul 2001 Chestnuts 25 * 1 Jul 2001 Hazelnuts 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecans 25 * 1 Jul 2001 Pistachios 25 * 1 Jul 2001 Walnuts 25 * 1 Jul 2001 Pome: Apples 20 * 1 Jan 2001 Pears 25 * 1 Jan 2001 Stone fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarines 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peaches 10 * 1 Jan 2001 Plums 15 * 1 Jan 2001 Prunes 20 * 1 Jan 2001 Tropical: Avocados 20 * 1 Jan 2001 Mangoes 30 * 1 Jan 2001 [7] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Sheep farming (01410) Omit Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jan 2007 Substitute Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jan 2007 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 [8] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Beef cattle farming (01420) Omit Feed bins (including hay racks) 15 * + 1 Jan 2007 Substitute Feed bins (including hay racks) 15 * 1 Jan 2007 [9] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Beef cattle farming (01420) Omit Manure and fertilizer spreaders 10 * 1 Jan 2007 Substitute Manure and fertiliser spreaders 10 * 1 Jan 2007 [10] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Beef cattle feedlots (01430) Omit Tempering silos: Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 Galvanised steel 12 * 1 Jan 2007 Substitute Tempering silos: Galvanised steel 12 * 1 Jan 2007 Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 [11] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) , after sub-category Beef cattle feedlots (01430) Insert Grain-sheep or grain-beef cattle farming (01450) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cereal grain growing assets - see Table A Agriculture (01110 to 01990) [12] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Poultry hatcheries (01710 to 01720) Omit Control systems (excluding personal computers) 10 * 1 Jan 2007 Condensers/heat exchangers 10 * 1 Jan 2007 Substitute Condensers/heat exchangers 10 * 1 Jan 2007 Control systems (excluding personal computers) 10 * 1 Jan 2007 [13] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) , after sub-category Poultry hatcheries (01710 to 01720) Insert Horse farming (01910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Horse stalls (Breeze way, Shed row) 33 ⅓ 1 Jan 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 [14] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) , after sub-category Pig farming (01920) Insert Beekeeping (01930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bee farming assets: Beehives 13 * 1 Jul 2016 Processing assets 20 * 1 Jul 2016 [15] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) , after sub-category Fishing (04111 to 04199) Insert Forestry support services (05100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Forestry support services assets - see Table A Nursery and floriculture production (01110 to 01150) [16] Table A, industry category MINING (06000 to 10900) , sub-category Oil and gas extraction (07000) , Oil production assets Omit Floating production storage and offloading (FPSO) vessels (incorporating mooring system) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring system) 20 *# 1 Jul 2002 Substitute Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 [17] Table A, industry category MINING (06000 to 10900) , after sub-category Construction material mining (09110 to 09190) Insert Other non-metallic mineral mining and quarrying n.e.c. (09909) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Salt harvesting assets: Culverts for conveying seawater/brine/bitterns 50 * 1 Jul 2021 Dollies 10 * 1 Jul 2021 Dozers 8 * 1 Jul 2021 Excavators 10 * 1 Jul 2021 Front end loaders 8 * 1 Jul 2021 Graders 8 * 1 Jul 2021 Harvesters 7 * 1 Jul 2021 Levees 40 * 1 Jul 2021 Mobile pump stations 5 * 1 Jul 2021 Port assets: Mooring buoys 25 * 1 Jul 2021 Other port assets (including dolphins, ship loaders and stackers) - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Pumps: Bore pumps 10 * 1 Jul 2021 Channel feed pumps and concentrator pond pumps 10 * 1 Jul 2021 Primary intake pumps 15 * 1 Jul 2021 Tractors 10 * 1 Jul 2021 Trailers 10 * 1 Jul 2021 Trucks 12 * 1 Jul 2021 Tugboats - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) [18] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Fruit and vegetable processing (11400) Omit Capping machines 15 * 1 Jul 2010 Cap sorters 10 * 1 Jul 2010 Substitute Cap sorters 10 * 1 Jul 2010 Capping machines 15 * 1 Jul 2010 [19] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Fruit and vegetable processing (11400) Omit Peelers: * Substitute Peelers: [20] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Bakery product manufacturing (11710 to 11740) Omit Storage, feeding and ingredient handling assets: Flour silos 25 * 1 Jan 2002 Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002 Weighers 10 * 1 Jan 2002 Substitute Storage, feeding and ingredient handling assets: Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002 Flour silos 25 * 1 Jan 2002 Weighers 10 * 1 Jan 2002 [21] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Prepared animal and bird feed manufacturing (11920) Omit Cooling towers 15 * 1 Jul 2013 Cool rooms 15 * 1 Jul 2013 Substitute Cool rooms 15 * 1 Jul 2013 Cooling towers 15 * 1 Jul 2013 [22] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Textile, leather, clothing and footwear manufacturing (13110 to 13520) Omit Textile, leather, clothing and footwear manufacturing (13110 to 13520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe-making machinery: Machinery and general plant 13 ⅓ 1 Jan 2001 Moulds for plastic heels 3 1 Jan 2001 Vulcanising moulds 5 1 Jan 2001 Carpet manufacturing assets: Accumulators 20 * 1 Jul 2017 Beamers (including warpers) 15 * 1 Jul 2017 Creels 20 * 1 Jul 2017 Cutting tables 15 * 1 Jul 2017 J Bins 20 * 1 Jul 2017 Lapping and mending frames 15 * 1 Jul 2017 Lapping trolleys 15 * 1 Jul 2017 Latex application assets 17 * 1 Jul 2017 Offline mending tables 15 * 1 Jul 2017 Ovens 20 * 1 Jul 2017 Pre-coat assets (including direct coat applicators and steamers) 15 * 1 Jul 2017 Re-wind machines 13 * 1 Jul 2017 Roll-up machines 15 * 1 Jul 2017 Sample binding assets (including binders and sewing machines) 15 * 1 Jul 2017 Sample cutting assets (including stamping presses) 15 * 1 Jul 2017 Shearers 20 * 1 Jul 2017 Stretchers (including pre-tenters) 15 * 1 Jul 2017 Tufters 15 * 1 Jul 2017 Clothing and millinery manufacturing plant: General plant 20 1 Jan 2001 Hat manufacturing plant and machinery 13 ⅓ 1 Jan 2001 Sewing machines 10 * 1 Jul 2014 Cotton manufacturers' machinery: Conveyors 10 1 Jan 2001 Engines, gas 20 1 Jan 2001 Gas producer plant 13 ⅓ 1 Jan 2001 Gins 10 1 Jan 2001 Flock manufacturing plant: Carding machines 13 ⅓ 1 Jan 2001 General plant 20 1 Jan 2001 Knitting machines 13 ⅓ 1 Jan 2001 Rope and twine manufacturers' plant 20 1 Jan 2001 Tanners' plant: General plant 20 1 Jan 2001 Modern plant used in 'wet' process 13 ⅓ 1 Jan 2001 Weaving machinery (silk and cotton) 13 ⅓ 1 Jan 2001 Wool dumping machinery 13 ⅓ 1 Jan 2001 Wool and fleece scouring and carbonising assets: Baker 16 * 1 Jul 2017 Bale breaker (including wool feeder and wool opener) 15 * 1 Jul 2017 Crusher (including duster) 13 * 1 Jul 2017 Dryers: Used in carbonising 13 * 1 Jul 2017 Used in scouring 18 * 1 Jul 2017 Dust extraction plant 15 * 1 Jul 2017 Grease separators 15 * 1 Jul 2017 High density press 15 * 1 Jul 2017 Scour machine 15 * 1 Jul 2017 Waste treatment system 10 * 1 Jul 2017 Woollen manufacturers' machinery 16 ⅔ 1 Jan 2001 Substitute Wool scouring (13110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Wool dumping machinery 13 ⅓ 1 Jan 2001 Wool and fleece scouring and carbonising assets: Baker 16 * 1 Jul 2017 Bale breaker (including wool feeder and wool opener) 15 * 1 Jul 2017 Crusher (including duster) 13 * 1 Jul 2017 Dryers: Used in carbonising 13 * 1 Jul 2017 Used in scouring 18 * 1 Jul 2017 Dust extraction plant 15 * 1 Jul 2017 Grease separators 15 * 1 Jul 2017 High density press 15 * 1 Jul 2017 Scour machine 15 * 1 Jul 2017 Waste treatment system 10 * 1 Jul 2017 Natural textile manufacturing (13120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cotton manufacturers' machinery: Conveyors 10 1 Jan 2001 Engines, gas 20 1 Jan 2001 Gas producer plant 13 ⅓ 1 Jan 2001 Gins 10 1 Jan 2001 Weaving machinery (silk and cotton) 13 ⅓ 1 Jan 2001 Leather tanning, fur dressing and leather product manufacturing (13200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tanners' plant: General plant 20 1 Jan 2001 Modern plant used in 'wet' process 13 ⅓ 1 Jan 2001 Textile floor covering manufacturing (13310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Carpet manufacturing assets: Accumulators 20 * 1 Jul 2017 Beamers (including warpers) 15 * 1 Jul 2017 Creels 20 * 1 Jul 2017 Cutting tables 15 * 1 Jul 2017 J Bins 20 * 1 Jul 2017 Lapping and mending frames 15 * 1 Jul 2017 Lapping trolleys 15 * 1 Jul 2017 Latex application assets 17 * 1 Jul 2017 Offline mending tables 15 * 1 Jul 2017 Ovens 20 * 1 Jul 2017 Pre-coat assets (including direct coat applicators and steamers) 15 * 1 Jul 2017 Re-wind machines 13 * 1 Jul 2017 Roll-up machines 15 * 1 Jul 2017 Sample binding assets (including binders and sewing machines) 15 * 1 Jul 2017 Sample cutting assets (including stamping presses) 15 * 1 Jul 2017 Shearers 20 * 1 Jul 2017 Stretchers (including pre-tenters) 15 * 1 Jul 2017 Tufters 15 * 1 Jul 2017 Rope, cordage and twine manufacturing (13320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Rope and twine manufacturers' plant 20 1 Jan 2001 Textile finishing and other textile product manufacturing (13340) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Flock manufacturing plant: Carding machines 13 ⅓ 1 Jan 2001 General plant 20 1 Jan 2001 Knitted product manufacturing (13400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Knitting machines 13 ⅓ 1 Jan 2001 Woollen manufacturers' machinery 16 ⅔ 1 Jan 2001 Clothing manufacturing (13510) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothing and millinery manufacturing plant: General plant 20 1 Jan 2001 Hat manufacturing plant and machinery 13 ⅓ 1 Jan 2001 Sewing machines 10 * 1 Jul 2014 Footwear manufacturing (13520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe-making machinery: Machinery and general plant 13 ⅓ 1 Jan 2001 Moulds for plastic heels 3 1 Jan 2001 Vulcanising moulds 5 1 Jan 2001 [23] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Industrial gas manufacturing (18110) Omit Ammonia manufacturing assets - see Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Substitute Ammonia manufacturing assets - see Table A Basic inorganic chemical manufacturing (18130) [24] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Omit Basic chemical and chemical product manufacturing (18120, 18130 and 18310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ammonia manufacturing assets: Air and gas reforming and separation assets: Adsorption systems (including pressure and thermal swing) 25 * 1 Jul 2013 Carbon dioxide (CO2) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 Cryogenic separation process assets: Air cooling and drying assets (excluding adsorption systems shown above) 20 * 1 Jul 2013 Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2013 Desulphurisers 25 * 1 Jul 2013 Methanators 25 * 1 Jul 2013 Pre-heaters (for air and gas feedstock) 25 * 1 Jul 2013 Pre-reformers 25 * 1 Jul 2013 Primary reformers 20 * 1 Jul 2013 Secondary reformers 25 * 1 Jul 2013 Shift converters (high and low temperature) 25 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating filters and housing filters) 25 * 1 Jul 2013 Blowers and compressors (incorporating drives) 25 * 1 Jul 2013 Conversion and liquefaction assets: Ammonia converters 25 * 1 Jul 2013 Chillers, condensers, flash drums, receivers and separators 25 * 1 Jul 2013 Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) 25 * 1 Jul 2013 Distribution, handling and storage assets: Ammonia bullet tanks (including storage and surge tanks) 30 * 1 Jul 2013 Ammonia deluge and vapour suppression systems 30 * 1 Jul 2013 Ammonia pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Ammonia pumps 15 * 1 Jul 2013 Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) 20 * 1 Jul 2013 Ammonia storage tanks 30 * 1 Jul 2013 Ammonia vapour scrubber systems 25 * 1 Jul 2013 ISOtainers and portable tanks 15 * 1 Jul 2013 Loading arm systems - marine 25 * 1 Jul 2013 Rail and road tank filling assets: Breakaway couplings 10 * 1 Jul 2013 Filling hoses 10 * 1 Jul 2013 Loading arm systems 10 * 1 Jul 2013 Gas pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Heat exchangers: Process gas 20 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Support assets: Air compression assets (for industrial air and instrument air): Air compressors (incorporating air drying and filtering assets) 15 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Blowers and fans (generally) 20 * 1 Jul 2013 Boiler assets: Boilers 25 * 1 Jul 2013 De-aerators 25 * 1 Jul 2013 Economisers 25 * 1 Jul 2013 Steam drums 25 * 1 Jul 2013 Chemical storage tanks: Polyethylene (PE) 12 * 1 Jul 2013 Other 20 * 1 Jul 2013 Control system assets: Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2013 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2013 Cooling towers 20 * 1 Jul 2013 Electricity supply assets: Emergency supply assets - see Table B Power supply assets, emergency or standby Steam turbine generators 25 * 1 Jul 2013 Other electricity supply assets - see Table A Electricity supply (26110 to 26400) Emission control assets: Flare tips 10 * 1 Jul 2013 Silencers 20 * 1 Jul 2013 Stacks (exhaust, vent and flare) 20 * 1 Jul 2013 Fire control and alarm systems: Fire fighting systems (incorporating hose boxes, hydrants and ring mains) 30 * 1 Jul 2013 Other fire control and alarm assets - see Table B Fire control and alarm assets Gas detectors: Fixed 10 * 1 Jul 2013 Portable 4 * 1 Jul 2013 Heat exchangers (not specified elsewhere) 20 * 1 Jul 2013 Laboratory assets: Analysers 10 * 1 Jul 2013 Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) 10 * 1 Jul 2013 Overhead cranes 25 * 1 Jul 2013 Piping assets: Flow meters 10 * 1 Jul 2013 Pipes and fittings 25 * 1 Jul 2013 Valves 10 * 1 Jul 2013 Pumps: Boiler feedwater and cooling water pumps 20 * 1 Jul 2013 Dosing pumps 5 * 1 Jul 2013 Other pumps (not specified elsewhere) 15 * 1 Jul 2013 Safety showers and eye wash stations 20 * 1 Jul 2013 Water storage and treatment assets: Clarifiers and settling tanks 20 * 1 Jul 2013 Dam and pond liners 20 * 1 Jul 2013 Dams and effluent ponds 40 * 1 Jul 2013 Ion exchange systems 20 * 1 Jul 2013 Reverse osmosis systems 15 * 1 Jul 2013 Water storage tanks: Polyethylene (PE) 15 * 1 Jul 2013 Other 25 * 1 Jul 2013 Weighbridges 20 * 1 Jul 2013 Ammonium nitrate manufacturing assets: Ammonia handling and storage assets - see above in Ammonia manufacturing assets, distribution, handling and storage assets Ammonium nitrate prill manufacturing assets: Coating, cooling, drying and screening assets: Bulk flow coolers 20 * 1 Jul 2013 Chilling systems (incorporating chillers, ducting and piping) 20 * 1 Jul 2013 Coating product tanks 25 * 1 Jul 2013 Fluid bed coolers 20 * 1 Jul 2013 Rotary drum machines (including coaters, coolers, driers and granulators) 20 * 1 Jul 2013 Screeners 20 * 1 Jul 2013 Distribution, handling and storage assets: Bagging machines 15 * 1 Jul 2013 Conveyor belt weighers 15 * 1 Jul 2013 Conveyors and elevators 15 * 1 Jul 2013 Load out bins/silos 25 * 1 Jul 2013 Reclaim hoppers 20 * 1 Jul 2013 Scales 15 * 1 Jul 2013 Prill tower blowers and fans 20 * 1 Jul 2013 Prill towers (incorporating head tanks and lifts) 25 * 1 Jul 2013 Scrubber systems (incorporating ducting, fans, scrubbers and tanks) 20 * 1 Jul 2013 Ammonia nitrate solution manufacturing assets: Evaporation assets: Condensate tanks, flash drums and separators 20 * 1 Jul 2013 Evaporators 20 * 1 Jul 2013 Neutralisers 25 * 1 Jul 2013 Pipe reactors (titanium) 3 * 1 Jul 2013 Remelt and solution storage tanks (incorporating heating coils and stirrers) 25 * 1 Jul 2013 Solution filters 20 * 1 Jul 2013 Solution pumps 15 * 1 Jul 2013 Nitric acid manufacturing assets: Ammonia liquid filtering vessels (incorporating filters) 25 * 1 Jul 2013 Ammonia vapour filtering vessels (incorporating filters) 20 * 1 Jul 2013 Ammonia/air mixers 20 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating housing and filters) 25 * 1 Jul 2013 Compressors (incorporating drives) 25 * 1 Jul 2013 Tail gas expanders 25 * 1 Jul 2013 Conversion and absorption assets: Absorber columns (including bleachers) 25 * 1 Jul 2013 Catalyst filters 25 * 1 Jul 2013 Converters 25 * 1 Jul 2013 Cooler condensers: Zirconium 25 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid heaters: Zirconium 20 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid pumps 15 * 1 Jul 2013 Nitrous oxide (NOx) abaters 25 * 1 Jul 2013 Weak acid tanks 30 * 1 Jul 2013 Heat exchangers: Air coolers and heaters 25 * 1 Jul 2013 Ammonia vapourisers 20 * 1 Jul 2013 Gas coolers and heaters 20 * 1 Jul 2013 Superheaters 15 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Nitric acid storage assets: Scrubbers 20 * 1 Jul 2013 Tanks 25 * 1 Jul 2013 Support assets - see above in Ammonia manufacturing assets, support assets Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Ethanol manufacturing assets: Cooking assets: Filters and strainers 15 * 1 Jul 2012 Flash tanks 20 * 1 Jul 2012 Jet cookers 10 * 1 Jul 2012 Liquefaction tanks (including cook tubes and slurry tanks) 20 * 1 Jul 2012 Meal mixers 15 * 1 Jul 2012 Distillation and purification assets: Distillation columns 25 * 1 Jul 2012 Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) 25 * 1 Jul 2012 Reboilers 20 * 1 Jul 2012 Side stream strippers 20 * 1 Jul 2012 Feedstock handling and storage assets: Grain assets: Cleaning assets (including magnetic separators, screeners and sieves) 20 * 1 Jul 2012 Conveyor belt weighers 15 * 1 Jul 2012 Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) 15 * 1 Jul 2012 Hoppers (including weigh hoppers) 25 * 1 Jul 2012 Milling machines (including hammer and roller mills) 20 * 1 Jul 2012 Silo aerators 15 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Starch tanks 25 * 1 Jul 2012 Molasses assets: Dam covers 12 * 1 Jul 2012 Dam liners 20 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Receival station control systems 10 * 1 Jul 2012 Receival troughs (incorporating protective cladding, rails and roofing) 40 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Fermentation assets: Chillers 20 * 1 Jul 2012 Fermentation tanks 30 * 1 Jul 2012 Scrubbers 20 * 1 Jul 2012 Yeast propagation vessels 20 * 1 Jul 2012 Yeast recovery assets (molasses feedstock): Centrifugal separators 20 * 1 Jul 2012 Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) 20 * 1 Jul 2012 Hoppers, mixing tanks and storage tanks 25 * 1 Jul 2012 Stillage assets: Distillers grain assets: Centrifugal decanters 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) 20 * 1 Jul 2012 Evaporators 25 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Rotary drum dryers 20 * 1 Jul 2012 Stillage and syrup tanks 25 * 1 Jul 2012 Dunder and stillage assets (molasses feedstock): Conveyors and hoppers for fertiliser additives 15 * 1 Jul 2012 Dam covers 12 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Tanks (including fertiliser additive mixing and buffer tanks) 20 * 1 Jul 2012 Support and other assets: Additive dosing systems (including pipes, pumps and tanks): Plastic 5 * 1 Jul 2012 Other 20 * 1 Jul 2012 Air compression assets: Air compressors 15 * 1 Jul 2012 Air drying and filtering systems 12 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Blowers and fans 20 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2012 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2012 Cooling towers 20 * 1 Jul 2012 Dust collection systems (including baghouses, cyclones and other dust collection assets) 20 * 1 Jul 2012 Heat exchangers (excluding column reboilers) 15 * 1 Jul 2012 Laboratory assets: Analysers 10 * 1 Jul 2012 Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) 10 * 1 Jul 2012 Piping assets: Flow meters 10 * 1 Jul 2012 Pipes 25 * 1 Jul 2012 Valves 10 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Safety assets: Fire control and alarm assets - see Table B Gas detectors: Fixed 10 * 1 Jul 2012 Portable 4 * 1 Jul 2012 Tanker filling assets: Automated dispensing systems 10 * 1 Jul 2012 Automatic tank gauges 10 * 1 Jul 2012 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 Hoses 2 * 1 Jul 2012 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2012 Meters and metering systems 7 * 1 Jul 2012 Overfill protection systems 10 * 1 Jul 2012 Tanks: Chemical tanks (including clean-in-place (CIP) tanks): Plastic 15 * 1 Jul 2012 Other 20 * 1 Jul 2012 Ethanol and petroleum tanks: Stainless steel 30 * 1 Jul 2012 Other 25 * 1 Jul 2012 Water tanks (including condensate collection tanks) 25 * 1 Jul 2012 Vapour condensers 20 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding effluent pond covers) 25 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Effluent channels and ponds 40 * 1 Jul 2012 Pond covers 12 * 1 Jul 2012 Pond liners 20 * 1 Jul 2012 Water filtration assets (including ion exchange assets and reverse osmosis assets) 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 20 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 Substitute Basic organic chemical manufacturing (18120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Ethanol manufacturing assets: Cooking assets: Filters and strainers 15 * 1 Jul 2012 Flash tanks 20 * 1 Jul 2012 Jet cookers 10 * 1 Jul 2012 Liquefaction tanks (including cook tubes and slurry tanks) 20 * 1 Jul 2012 Meal mixers 15 * 1 Jul 2012 Distillation and purification assets: Distillation columns 25 * 1 Jul 2012 Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) 25 * 1 Jul 2012 Reboilers 20 * 1 Jul 2012 Side stream strippers 20 * 1 Jul 2012 Feedstock handling and storage assets: Grain assets: Cleaning assets (including magnetic separators, screeners and sieves) 20 * 1 Jul 2012 Conveyor belt weighers 15 * 1 Jul 2012 Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) 15 * 1 Jul 2012 Hoppers (including weigh hoppers) 25 * 1 Jul 2012 Milling machines (including hammer and roller mills) 20 * 1 Jul 2012 Silo aerators 15 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Starch tanks 25 * 1 Jul 2012 Molasses assets: Dam covers 12 * 1 Jul 2012 Dam liners 20 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Receival station control systems 10 * 1 Jul 2012 Receival troughs (incorporating protective cladding, rails and roofing) 40 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Fermentation assets: Chillers 20 * 1 Jul 2012 Fermentation tanks 30 * 1 Jul 2012 Scrubbers 20 * 1 Jul 2012 Yeast propagation vessels 20 * 1 Jul 2012 Yeast recovery assets (molasses feedstock): Centrifugal separators 20 * 1 Jul 2012 Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) 20 * 1 Jul 2012 Hoppers, mixing tanks and storage tanks 25 * 1 Jul 2012 Stillage assets: Distillers grain assets: Centrifugal decanters 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) 20 * 1 Jul 2012 Evaporators 25 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Rotary drum dryers 20 * 1 Jul 2012 Stillage and syrup tanks 25 * 1 Jul 2012 Dunder and stillage assets (molasses feedstock): Conveyors and hoppers for fertiliser additives 15 * 1 Jul 2012 Dam covers 12 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Tanks (including fertiliser additive mixing and buffer tanks) 20 * 1 Jul 2012 Support and other assets: Additive dosing systems (including pipes, pumps and tanks): Plastic 5 * 1 Jul 2012 Other 20 * 1 Jul 2012 Air compression assets: Air compressors 15 * 1 Jul 2012 Air drying and filtering systems 12 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Blowers and fans 20 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2012 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2012 Cooling towers 20 * 1 Jul 2012 Dust collection systems (including baghouses, cyclones and other dust collection assets) 20 * 1 Jul 2012 Heat exchangers (excluding column reboilers) 15 * 1 Jul 2012 Laboratory assets: Analysers 10 * 1 Jul 2012 Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) 10 * 1 Jul 2012 Piping assets: Flow meters 10 * 1 Jul 2012 Pipes 25 * 1 Jul 2012 Valves 10 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Safety assets: Fire control and alarm assets - see Table B Gas detectors: Fixed 10 * 1 Jul 2012 Portable 4 * 1 Jul 2012 Tanker filling assets: Automated dispensing systems 10 * 1 Jul 2012 Automatic tank gauges 10 * 1 Jul 2012 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 Hoses 2 * 1 Jul 2012 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2012 Meters and metering systems 7 * 1 Jul 2012 Overfill protection systems 10 * 1 Jul 2012 Tanks: Chemical tanks (including clean-in-place (CIP) tanks): Plastic 15 * 1 Jul 2012 Other 20 * 1 Jul 2012 Ethanol and petroleum tanks: Stainless steel 30 * 1 Jul 2012 Other 25 * 1 Jul 2012 Water tanks (including condensate collection tanks) 25 * 1 Jul 2012 Vapour condensers 20 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding effluent pond covers) 25 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Effluent channels and ponds 40 * 1 Jul 2012 Pond covers 12 * 1 Jul 2012 Pond liners 20 * 1 Jul 2012 Water filtration assets (including ion exchange assets and reverse osmosis assets) 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Basic inorganic chemical manufacturing (18130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ammonia manufacturing assets: Air and gas reforming and separation assets: Adsorption systems (including pressure and thermal swing) 25 * 1 Jul 2013 Carbon dioxide (CO2) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 Cryogenic separation process assets: Air cooling and drying assets (excluding adsorption systems shown above) 20 * 1 Jul 2013 Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2013 Desulphurisers 25 * 1 Jul 2013 Methanators 25 * 1 Jul 2013 Pre-heaters (for air and gas feedstock) 25 * 1 Jul 2013 Pre-reformers 25 * 1 Jul 2013 Primary reformers 20 * 1 Jul 2013 Secondary reformers 25 * 1 Jul 2013 Shift converters (high and low temperature) 25 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating filters and housing filters) 25 * 1 Jul 2013 Blowers and compressors (incorporating drives) 25 * 1 Jul 2013 Conversion and liquefaction assets: Ammonia converters 25 * 1 Jul 2013 Chillers, condensers, flash drums, receivers and separators 25 * 1 Jul 2013 Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) 25 * 1 Jul 2013 Distribution, handling and storage assets: Ammonia bullet tanks (including storage and surge tanks) 30 * 1 Jul 2013 Ammonia deluge and vapour suppression systems 30 * 1 Jul 2013 Ammonia pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Ammonia pumps 15 * 1 Jul 2013 Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) 20 * 1 Jul 2013 Ammonia storage tanks 30 * 1 Jul 2013 Ammonia vapour scrubber systems 25 * 1 Jul 2013 ISOtainers and portable tanks 15 * 1 Jul 2013 Loading arm systems - marine 25 * 1 Jul 2013 Rail and road tank filling assets: Breakaway couplings 10 * 1 Jul 2013 Filling hoses 10 * 1 Jul 2013 Loading arm systems 10 * 1 Jul 2013 Gas pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Heat exchangers: Process gas 20 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Support assets: Air compression assets (for industrial air and instrument air): Air compressors (incorporating air drying and filtering assets) 15 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Blowers and fans (generally) 20 * 1 Jul 2013 Boiler assets: Boilers 25 * 1 Jul 2013 Deaerators 25 * 1 Jul 2013 Economisers 25 * 1 Jul 2013 Steam drums 25 * 1 Jul 2013 Chemical storage tanks: Polyethylene (PE) 12 * 1 Jul 2013 Other 20 * 1 Jul 2013 Control system assets: Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2013 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2013 Cooling towers 20 * 1 Jul 2013 Electricity supply assets: Emergency supply assets - see Table B Power supply assets, emergency or standby Steam turbine generators 25 * 1 Jul 2013 Other electricity supply assets - see Table A Electricity supply (26110 to 26400) Emission control assets: Flare tips 10 * 1 Jul 2013 Silencers 20 * 1 Jul 2013 Stacks (exhaust, vent and flare) 20 * 1 Jul 2013 Fire control and alarm systems: Fire fighting systems (incorporating hose boxes, hydrants and ring mains) 30 * 1 Jul 2013 Other fire control and alarm assets - see Table B Fire control and alarm assets Gas detectors: Fixed 10 * 1 Jul 2013 Portable 4 * 1 Jul 2013 Heat exchangers (not specified elsewhere) 20 * 1 Jul 2013 Laboratory assets: Analysers 10 * 1 Jul 2013 Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) 10 * 1 Jul 2013 Overhead cranes 25 * 1 Jul 2013 Piping assets: Flow meters 10 * 1 Jul 2013 Pipes and fittings 25 * 1 Jul 2013 Valves 10 * 1 Jul 2013 Pumps: Boiler feedwater and cooling water pumps 20 * 1 Jul 2013 Dosing pumps 5 * 1 Jul 2013 Other pumps (not specified elsewhere) 15 * 1 Jul 2013 Safety showers and eye wash stations 20 * 1 Jul 2013 Water storage and treatment assets: Clarifiers and settling tanks 20 * 1 Jul 2013 Dam and pond liners 20 * 1 Jul 2013 Dams and effluent ponds 40 * 1 Jul 2013 Ion exchange systems 20 * 1 Jul 2013 Reverse osmosis systems 15 * 1 Jul 2013 Water storage tanks: Polyethylene (PE) 15 * 1 Jul 2013 Other 25 * 1 Jul 2013 Weighbridges 20 * 1 Jul 2013 Ammonium nitrate manufacturing assets: Ammonia handling and storage assets - see above in Ammonia manufacturing assets, distribution, handling and storage assets Ammonium nitrate prill manufacturing assets: Coating, cooling, drying and screening assets: Bulk flow coolers 20 * 1 Jul 2013 Chilling systems (incorporating chillers, ducting and piping) 20 * 1 Jul 2013 Coating product tanks 25 * 1 Jul 2013 Fluid bed coolers 20 * 1 Jul 2013 Rotary drum machines (including coaters, coolers, driers and granulators) 20 * 1 Jul 2013 Screeners 20 * 1 Jul 2013 Distribution, handling and storage assets: Bagging machines 15 * 1 Jul 2013 Conveyor belt weighers 15 * 1 Jul 2013 Conveyors and elevators 15 * 1 Jul 2013 Load out bins/silos 25 * 1 Jul 2013 Reclaim hoppers 20 * 1 Jul 2013 Scales 15 * 1 Jul 2013 Prill tower blowers and fans 20 * 1 Jul 2013 Prill towers (incorporating head tanks and lifts) 25 * 1 Jul 2013 Scrubber systems (incorporating ducting, fans, scrubbers and tanks) 20 * 1 Jul 2013 Ammonia nitrate solution manufacturing assets: Evaporation assets: Condensate tanks, flash drums and separators 20 * 1 Jul 2013 Evaporators 20 * 1 Jul 2013 Neutralisers 25 * 1 Jul 2013 Pipe reactors (titanium) 3 * 1 Jul 2013 Remelt and solution storage tanks (incorporating heating coils and stirrers) 25 * 1 Jul 2013 Solution filters 20 * 1 Jul 2013 Solution pumps 15 * 1 Jul 2013 Nitric acid manufacturing assets: Ammonia liquid filtering vessels (incorporating filters) 25 * 1 Jul 2013 Ammonia vapour filtering vessels (incorporating filters) 20 * 1 Jul 2013 Ammonia/air mixers 20 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating housing and filters) 25 * 1 Jul 2013 Compressors (incorporating drives) 25 * 1 Jul 2013 Tail gas expanders 25 * 1 Jul 2013 Conversion and absorption assets: Absorber columns (including bleachers) 25 * 1 Jul 2013 Catalyst filters 25 * 1 Jul 2013 Converters 25 * 1 Jul 2013 Cooler condensers: Zirconium 25 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid heaters: Zirconium 20 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid pumps 15 * 1 Jul 2013 Nitrous oxide (NOx) abaters 25 * 1 Jul 2013 Weak acid tanks 30 * 1 Jul 2013 Heat exchangers: Air coolers and heaters 25 * 1 Jul 2013 Ammonia vapourisers 20 * 1 Jul 2013 Gas coolers and heaters 20 * 1 Jul 2013 Superheaters 15 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Nitric acid storage assets: Scrubbers 20 * 1 Jul 2013 Tanks 25 * 1 Jul 2013 Support assets - see above in Ammonia manufacturing assets, support assets Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 Fertiliser manufacturing (18310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic inorganic chemical manufacturing (18130)) 20 1 Jan 2001 [25] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Cleaning compound and toiletry preparation manufacturing (18510 to 18520) Omit Cleaning compound and toiletry preparation manufacturing (18510 to 18520) Substitute Cleaning compound manufacturing (18510) [26] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Other basic chemical product manufacturing (18910 to 18990) Omit Other basic chemical product manufacturing (18910 to 18990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Explosives manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 13 ⅓ 1 Jan 2001 Substitute Explosive manufacturing (18920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Explosives manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic inorganic chemical manufacturing (18130)) 13 ⅓ 1 Jan 2001 Other basic chemical product manufacturing n.e.c. (18990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 [27] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Polymer product and rubber product manufacturing (19130 to 19200) Omit Polymer product and rubber product manufacturing (19130 to 19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 Substitute Adhesive manufacturing (19150) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 [28] Table A, industry category MANUFACTURING (11110 to 25990) , after sub-category Paint and coatings manufacturing (19160) Insert Natural rubber product manufacturing (19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 [29] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Non-metallic mineral product manufacturing (20100 to 20900) Omit Non-metallic mineral product manufacturing (20100 to 20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 [30] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Ready-mixed concrete manufacturing (20330) Omit Air compressors 10 * 1 Jul 2014 Substitute Air compressors 10 * 1 Jul 2014 [31] Table A, industry category MANUFACTURING (11110 to 25990) , after sub-category Concrete product manufacturing (20340) Insert Other non-metallic mineral product manufacturing (20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 [32] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100) Omit Coil handling assets: Cooling tunnel ventilation fans 10 * 1 Jul 2010 Cooling tunnel conveyors 13 * 1 Jul 2010 Marking machines 15 * 1 Jul 2010 Substitute Coil handling assets: Cooling tunnel conveyors 13 * 1 Jul 2010 Cooling tunnel ventilation fans 10 * 1 Jul 2010 Marking machines 15 * 1 Jul 2010 [33] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Fabricated metal product manufacturing (22100 to 22990) Omit Fabricated metal product manufacturing (22100 to 22990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Galvanising plant 10 1 Jan 2001 Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Nail manufacturing plant 20 1 Jan 2001 Saw-making plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 [34] Table A, industry category MANUFACTURING (11110 to 25990) , after sub-category Boiler, tank and other heavy gauge metal container manufacturing (22310) Insert Spring and wire product manufacturing (22910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Nail manufacturing plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Metal coating and finishing (22930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Galvanising plant 10 1 Jan 2001 Other fabricated metal product manufacturing n.e.c. (22990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Saw-making plant 20 1 Jan 2001 [35] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Aircraft manufacturing and repair services (23940) Omit Aircraft manufacturing and repair services (23940) Substitute Aircraft manufacturing and repair services (23940) [36] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Furniture and other manufacturing (25100 to 25990) Omit Furniture and other manufacturing (25110 to 25990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Broom and brush manufacturing plant 13 ⅓ 1 Jan 2001 Furniture-making plant 13 ⅓ 1 Jan 2001 Jewellers' plant 10 1 Jan 2001 Umbrella manufacturers' plant: Cutting boards 10 1 Jan 2001 Lathes 13 ⅓ 1 Jan 2001 Motors 20 1 Jan 2001 Substitute Wooden furniture and upholstered seat manufacturing (25110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Furniture-making plant 13 ⅓ 1 Jan 2001 Jewellery and silverware manufacturing (25910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Jewellers' plant 10 1 Jan 2001 Other manufacturing n.e.c. (25990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Broom and brush manufacturing plant 13 ⅓ 1 Jan 2001 Umbrella manufacturers' plant: Cutting boards 10 1 Jan 2001 Lathes 13 ⅓ 1 Jan 2001 Motors 20 1 Jan 2001 [37] Table A, industry category CONSTRUCTION (30110 to 32990) Omit Chain saws 3 * 1 Jul 2008 Substitute Chainsaws (Chain saws) 3 * 1 Jul 2008 [38] Table A, industry category CONSTRUCTION (30110 to 32990) , sub-category Other heavy and civil engineering construction n.e.c. (31099) Omit Other heavy and civil engineering construction n.e.c. (31099) Substitute Other heavy and civil engineering construction (31099) [39] Table A, industry category EDUCATION AND TRAINING (80100 to 82200) Omit Kindergarten furniture an play equipment - see Table A Child care services (87100) Substitute Kindergarten furniture and play equipment - see Table A Child care services (87100) [40] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900), sub-category General practice medical services (85110) Omit General practice medical services (85110) Substitute General practice medical services (85110) [41] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900), sub-category Child care services (87100) Omit Small appliances (including blenders, food processors ,mixers and toasters) 4 * 1 Jul 2020 Laundry assets: Dryers 5 * 1 Jul 2020 Washing machines 5 * 1 Jul 2020 Reception furniture, freestanding (including lobb chairs, desks, lounges, sofas and tables) - see Table B Office furniture, freestanding Substitute Small appliances (including blenders, food processors, mixers and toasters) 4 * 1 Jul 2020 Laundry assets: Dryers 5 * 1 Jul 2020 Washing machines 5 * 1 Jul 2020 Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) - see Table B Office furniture, freestanding [42] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Heritage activities (89100 to 89220) Omit Heritage activities (89100 to 89220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Museum displays in aircraft/war museums 100 1 Jan 2001 Parks and gardens: Lion parks: Animal cages and sheds 20 1 Jan 2001 Animal huts 10 1 Jan 2001 Planetarium domes 33 ⅓ 1 Jan 2001 Sea life centres: Fibreglass aquarium tanks 20 1 Jan 2001 Ketches 13 ⅓ 1 Jan 2001 TV audio systems 10 1 Jan 2001 Substitute Museum operation (89100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Museum displays in aircraft/war museums 100 1 Jan 2001 Nature reserves and conservation parks operation (89220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Parks and gardens: Lion parks: Animal cages and sheds 20 1 Jan 2001 Animal huts 10 1 Jan 2001 Planetarium domes 33 ⅓ 1 Jan 2001 Sea life centres: Fibreglass aquarium tanks 20 1 Jan 2001 Ketches 13 ⅓ 1 Jan 2001 TV audio systems 10 1 Jan 2001 [43] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Sport and recreation services (91121 to 91390) Omit Sport and recreation services (91121 to 91390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video games/simulators (cabinet) 51/2 * 1 Jul 2001 Dedicated video games/simulators 31/2 * 1 Jul 2001 Interchangeable video game kits 1 * 1 Jul 2001 Juke boxes (CD) 10 * 1 Jul 2001 Photo-image machines 31/2 * 1 Jul 2001 Pinball machines 31/2 * 1 Jul 2001 Pool/billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 51/2 * 1 Jul 2001 Table games (including air hockey, soccer etc) 51/2 * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides (gravity powered) 20 * 1 Jan 2002 Bowling centres (plant and equipment): Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Carpets 4 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Golf courses (miniature): Carpets on stairways 3 1 Jan 2001 Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Racehorses 10 1 Jan 2001 Racing cars 2 1 Jan 2001 Shuffle boards 10 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machines 13 ⅓ 1 Jan 2001 Space theatre domes 33 ⅓ 1 Jan 2001 Tennis court surfaces: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Trampolines 10 1 Jan 2001 Substitute Sports and physical recreation clubs n.e.c. (91129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Racing cars 2 1 Jan 2001 Squash and tennis court operation (91131) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tennis court surfaces: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Sports and physical recreation venues, grounds and facilities operations n.e.c. (91139) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bowling centres (plant and equipment): Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Carpets 4 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machines 13 ⅓ 1 Jan 2001 Horse training (racing) (91292) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Arena and track maintenance assets: Arena rakes 4 * 1 Jul 2021 Others (including grader blades, smudgers, levellers etc) 10 * 1 Jul 2021 Quad bikes/All-terrain vehicles (ATVs) 5 * 1 Jul 2021 Lead and companion ponies (horses) 5 * 1 Jul 2021 Racehorses: Flat racing (thoroughbred horses) 5 * 1 Jul 2021 Harness racing (standardbred horses) 7 * 1 Jul 2021 Jumps racing (thoroughbred horses) 10 * 1 Jul 2021 Support assets: Horse floats 20 * 1 Jul 2021 Horse rugs (including turnout rugs) 2 * 1 Jul 2021 Horse tack (including bits, bridles, harnesses (hobbles), headgear, saddles etc) 4 * 1 Jul 2021 Horse trucks - see Table B Motor vehicles and trailers Platform scales 7 * 1 Jul 2021 Rubber mats 5 * 1 Jul 2021 Security and monitoring assets - see Table B Security and monitoring assets Tack room furniture, freestanding (including lockers, racks, seats etc) 10 * 1 Jul 2021 Washing machines and dryers (used for washing horse rugs, saddle pads etc) 3 * 1 Jul 2021 Training and rehabilitation assets: Barriers 15 * 1 Jul 2021 Horses training pools 30 * 1Jul 2021 Horse training pool assets: Cleaning assets 5 * 1 Jul 2021 Filtration assets (including pumps) 8 * 1 Jul 2021 Stables, portable types 15 * 1 Jul 2021 Sulkies 2 * 1 Jul 2021 Treadmills (including water types) 15 * 1 Jul 2021 Walkers (including water walkers) 20 * 1 Jul 2021 Amusement parks and centres operation and amusement and other recreational activities n.e.c. (91310 and 91390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video games/simulators (cabinet) 51/2 * 1 Jul 2001 Dedicated video games/simulators 31/2 * 1 Jul 2001 Interchangeable video game kits 1 * 1 Jul 2001 Juke boxes (CD) 10 * 1 Jul 2001 Photo-image machines 31/2 * 1 Jul 2001 Pinball machines 31/2 * 1 Jul 2001 Pool/billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 51/2 * 1 Jul 2001 Table games (including air hockey, soccer etc) 51/2 * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides (gravity powered) 20 * 1 Jan 2002 Golf courses (miniature): Carpets on stairways 3 1 Jan 2001 Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Shuffle boards 10 1 Jan 2001 Space theatre domes 33 ⅓ 1 Jan 2001 Trampolines 10 1 Jan 2001 [44] Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Automotive repair and maintenance (94110 to 94199) Omit Refrigerant recovery machine 5 * 1 Jul 2011 Substitute Refrigerant recovery machines 5 * 1 Jul 2011 [45] Heading to Table B Omit Table B as at 1 July 2020 Substitute Table B as at 1 July 202 [46] Table B, items beginning with M Omit Musical instruments and associated equipment: Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 ⅔ * 1 Jan 2001 Brass instruments 10 * 1 Jan 2001 Keyboard instruments (acoustic) 10 * 1 Jan 2001 Keyboard instruments (electric) 5 * 1 Jan 2001 Percussion instruments 5 * 1 Jan 2001 Stringed instruments 10 * 1 Jan 2001 Woodwind instruments 10 * 1 Jan 2001 Substitute Musical instruments and associated equipment: Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 ⅔ * 1 Jan 2001 Brass instruments (including bugles, cornets, euphoniums, horns, sousaphones, trombones, trumpets and tubas) 10 * 1 Jan 2001 Keyboard instruments (including accordions, concertinas, organs, pianolas and pianos): Acoustic 10 * 1 Jan 2001 Electric 5 * 1 Jan 2001 Percussion instruments (including chimes, cymbals, drums, gongs, maracas and tambourines) 5 * 1 Jan 2001 Stringed instruments (including banjos, basses, cellos, guitars, harps, mandolins, tiples, ukuleles, violas and violins) 10 * 1 Jan 2001 Woodwind instruments (including bagpipes, bassoons, clarinets, flutes, oboes, pan pipes, piccolos and recorders) 10 * 1 Jan 2001 [47] Table B, items beginning with P Omit Chain saws 3 * 1 Jul 2008 Substitute Chainsaws (Chain saws) 3 * 1 Jul 2008 [48] Table B, items beginning with R Before Rainwater tanks: Insert Racehorses: Flat racing (thoroughbred horses) 5 * 1 Jul 2021 Harness racing (standardbred horses) 7 * 1 Jul 2021 Jumps racing (thoroughbred horses) 10 * 1 Jul 2021 Lead and companion ponies (horses) 5 * 1 Jul 2021", "Related_Explanatory_Statements": "Effective Life 2021/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20211/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2020/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2020", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2020", "Date_of_Issue": "17 January 2020", "Signatory": "Louise Clarke Deputy Commissioner, Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2020L00424", "Registration_Date": "14 April 2020", "Body": "1. Name of Determination: This determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2020. | 2. Commencement: This instrument commences on 1 July 2019. | 3. Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2015: Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2015 - F2015L00798 registered on 11 June 2015. | 4. Definitions - meaning of symbols used in Tables A and B: An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations. A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the ITAA 1997. A plus (+) in the third column of Table A indicates an immediate deduction is available to primary producers for the depreciating assets under Subdivision 40-F of the ITAA 1997 subject to satisfaction of the required conditions. (section 3) [1] Table A, industry category MINING (06000 to 10900) , sub-category Oil and gas extraction (07000) , Gas production assets Omit Self-propelled floating production storage and offloading (FPSO) ships (incorporating mooring systems) 20 *# 1 Jul 2002 Self-propelled floating storage and offloading (FSO) ships (incorporating mooring systems) 20 *# 1 Jul 2002 After Electricity generation assets - see Table A Electricity supply (26110 to 26400) Insert Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 [2] Table A, industry category MINING (06000 to 10900) , sub-category Oil and gas extraction (07000) , Oil production assets Omit Self-propelled floating production storage and offloading (FPSO) ships (incorporating mooring systems) 20 *# 1 Jul 2002 Self-propelled floating storage and offloading (FSO) ships (incorporating mooring systems) 20 *# 1 Jul 2002 After Electricity generation assets - see Table A Electricity supply (26110 to 26400) Insert Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002", "Related_Explanatory_Statements": "Effective Life 2020/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20201/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2020/2", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 2) 2020", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2020", "Date_of_Issue": "12 June 2020", "Signatory": "Louise Clarke Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2020L00808", "Registration_Date": "26 June 2020", "Body": "1. Name of Instrument: This determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 2) 2020. | 2. Commencement: This instrument commences on 1 July 2020. | 3. Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2015: Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2015 - F2015L00798 registered on 11 June 2015. | 4. Definitions - meaning of symbols used in Tables A and B: An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations. A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the Income Tax Assessment Act 1997 . A plus (+) in the third column of Table A indicates an immediate deduction is available to primary producers for the depreciating assets under Subdivision 40-F of the Income Tax Assessment Act 1997 subject to satisfaction of the required conditions. (section 3) [1] Heading to Table A Omit Table A as at 1 July 2019 Substitute Table A as at 1 July 2020 [2] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Coffee, olive and tree nut growing (01370, 01390 to 01590) Omit Tree shakes 10 *# 1 Jul 2007 Substitute Tree shakers 10 *# 1 Jul 2007 [3] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Fruit and vegetable processing (11400) Omit Coolrooms - see Table B Refrigeration assets Substitute Cool rooms - see Table B Refrigeration assets [4] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Petroleum refining (17010) Before: Oil refinery assets: Insert Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery - see Table A Oil and gas extraction (07000) [5] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Glass and glass product manufacturing (20100) Omit Vertical masts and other elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 67200), elevating work platforms (EWPs) Substitute Vertical masts and other elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 66400), Elevating work platforms (EWPs) [6] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle manufacturing (23110) Omit Elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 67200), Elevating work platforms (EWPs) Substitute Elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 66400), Elevating work platforms (EWPs) [7] Table A, industry category MANUFACTURING (11110 to 25990), After sub-category Railway rolling stock manufacturing and repair services (23930) Insert Aircraft manufacturing and repair services (23940) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compression assets: Generally (including air compressors, air dryers and air receivers) (excluding portable air compressors) 13 * 1 Jul 2020 Portable: Reciprocating 7 * 1 Jul 2020 Rotary screw 10 * 1 Jul 2020 Aircraft testing and measurement equipment: Instrumentation, dynamometers and calibrating equipment (including testing equipment for engines, radios) 10 * 1 Jul 2020 Maintenance stands (including rigs and engine stands) 20 * 1 Jul 2020 Test cell tunnels 40 * 1 Jul 2020 Air start units 15 * 1 Jul 2020 Benches and tables 10 * 1 Jul 2020 Borescope equipment: Fixed probes 3 * 1 Jul 2020 Flexible probes 3 * 1 Jul 2020 Light source 5 * 1 Jul 2020 Video scopes 5 * 1 Jul 2020 Cabin pressurisation test units 15 * 1 Jul 2020 Carbon fibre cutters used in manufacturing 10 * 1 Jul 2020 Computer numerical control (CNC) machines 10 * 1 Jul 2020 Cranes (gantry and overhead) 25 * 1 Jul 2020 Degreasing machines (including washing machines) 7 * 1 Jul 2020 Elevating work platforms: Boom lifts 15 * 1 Jul 2020 Personnel lifts 10 * 1 Jul 2020 Scissor lifts 10 * 1 Jul 2020 Hand tools, manual (including screw drivers, spanners, wrenches) 10 * 1 Jul 2020 Hand tools, powered: 1 Jul 2020 Air 5 * 1 Jul 2020 Battery 3 * 1 Jul 2020 Electric 5 * 1 Jul 2020 Hydraulic power units (including hydraulic mules) 15 * 1 Jul 2020 Industrial autoclaves 30 * 1 Jul 2020 Industrial ovens 15 * 1 Jul 2020 Jacks 10 * 1 Jul 2020 Maintenance work platforms 20 * 1 Jul 2020 Measuring tools, manually operated (including vernier calipers, micrometers, depth gauges, tyre pressure gauges) 5 * 1 Jul 2020 Metal working precision machines (including automatic lathes, milling machines, jig borers) 10 * 1 Jul 2020 Mobile cranes 10 * 1 Jul 2020 Nitrogen carts 15 * 1 Jul 2020 Oxygen carts 15 * 1 Jul 2020 Racks 20 * 1 Jul 2020 Robots 10 * 1 Jul 2020 Sandblasters 7 * 1 Jul 2020 Sheet metal machines (including benders and folders, guillotines and roll formers) 15 * 1 Jul 2020 Tow bars 10 * 1 Jul 2020 Tow tractors: Generally (excluding remote controlled tugs) 20 * 1 Jul 2020 Remote controlled tugs 10 * 1 Jul 2020 Tyre bead breakers 15 * 1 Jul 2020 Welders - see Table B Welders [8] Table A, industry category CONSTRUCTION (30110 to 32900) Omit Traffic management assets (use the relevant lives given under Table A Rental and hiring services (66110 to 67200), whether or not the assets are in fact hired or leased) Substitute Traffic management assets (use the relevant lives given under Table A Rental and hiring services (except real estate) (66110 to 66400), whether or not the assets are in fact hired or leased) [9] Table A, industry category WHOLESALE TRADE (33110 TO 38000) Omit Pallet conveyers see Table B Warehouse and distribution centres Substitute Pallet conveyers - see Table B Warehouse and distribution centre equipment and machines [10] Table A, industry category RETAIL TRADE (39110 to 43209) Omit Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instrument) 25 * 1 Jul 2005 Power management unit 15 * 1 Jul 2005 Substitute Generator assets - see Table B Power supply assets [11] Table A, industry category RETAIL TRADE (39110 to 43209), After sub-category Food retailing (41100 to 41290) Insert Supermarket and grocery stores (41100) ASSET LIFE (YEARS) REVIEW DATE OF APPLICATION Bakery assets: Bakery display assets, non-refrigerated (including freestanding display cabinets, cases, racks, shelves and stands) 10 * 1 Jul 2020 Bakery trolleys 12 * 1 Jul 2020 Bread slicers 10 * 1 Jul 2020 Bun divider rounders 10 * 1 Jul 2020 Doughnut making machines 8 * 1 Jul 2020 Hydraulic dough dividers 10 * 1 Jul 2020 Mixers (including planetary and spiral mixers) 10 * 1 Jul 2020 Moulders 12 * 1 Jul 2020 Ovens 10 * 1 Jul 2020 Provers and retarder provers 8 * 1 Jul 2020 Butcher assets: Bandsaws 10 * 1 Jul 2020 Meat: Mincers 10 * 1 Jul 2020 Tenderisers 10 * 1 Jul 2020 Meat trolleys 12 * 1 Jul 2020 Sausage filling machines 10 * 1 Jul 2020 Deli Assets: Cheese cutters 10 * 1 Jul 2020 Cheese graters 10 * 1 Jul 2020 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2020 Contact grills 10 * 1 Jul 2020 Deep fryers 10 * 1 Jul 2020 Deli slicers 10 * 1 Jul 2020 Hot food display assets (including bain marie, hot boxes and pie warmers) 10 * 1 Jul 2020 Juicing machines, commercial type 8 * 1 Jul 2020 Ovens (including chicken ovens and smoker ovens) 10 * 1 Jul 2020 Popcorn machines 8 * 1 Jul 2020 Sushi making assets (including rice cookers, rice mixers and sushi robots) 7 * 1 Jul 2020 Produce assets: Display barrels 10 * 1 Jul 2020 Produce bins 12 * 1 Jul 2020 Scales (including bench scales and hanging scales) 8 * 1 Jul 2020 Refrigeration and freezing assets: Compressors, condensers and evaporators 10 * 1 Jul 2020 Freezers and refrigerators generally (including refrigeration cabinets and cases, standalone chillers, standalone freezers and standalone refrigerators) 10 * 1 Jul 2020 Insulation panels used in cool or freezer rooms 30 * 1 Jul 2020 Night blinds/covers 10 * 1 Jul 2020 Support and other assets: Automatic entrance swing gates 10 * 1 Jul 2020 Balers (for cardboard and plastic) - see Table B Warehouse and distribution centre equipment and machines Benches (stainless steel), free standing 20 * 1 Jul 2020 Bin lifters 15 * 1 Jul 2020 Cash handling assets: Coin counters and sorters 10 * 1 Jul 2020 Note counters and sorters 10 * 1 Jul 2020 Safes 15 * 1 Jul 2020 Cigarette cabinets, free standing 15 * 1 Jul 2020 Counters, free standing (including checkout and service counters) 10 * 1 Jul 2020 Dishwashers 10 * 1 Jul 2020 Display racks and stands (including magazine racks/stands) 10 * 1 Jul 2020 Hot water systems (excluding piping) 12 * 1 Jul 2020 Label printers 5 * 1 Jul 2020 Label printing scales 8 * 1 Jul 2020 Labelling guns 5 * 1 Jul 2020 Microwave ovens 5 * 1 Jul 2020 Nut grinders/peanut butter makers 5 * 1 Jul 2020 Packaging assets: Automatic labelling wrappers, modified atmosphere packaging (MAP) and vacuum chamber packaging machines 10 * 1 Jul 2020 Benchtop heat wrappers 10 * 1 Jul 2020 Point of sale assets: Generally (excluding self-checkout registers) - see Table B Point of sale assets Self-checkout registers 6 * 1 Jul 2020 Power generators (emergency or standby) 20 * 1 Jul 2020 Racking 20 * 1 Jul 2020 Range hood exhaust fans 12 * 1 Jul 2020 Safety steps 10 * 1 Jul 2020 Shelving 15 * 1 Jul 2020 Signage: Aisle signs 7 * 1 Jul 2020 Others (such as advertising signs and signage for business identification) - see Table B Advertising signs Stock ladders 12 * 1 Jul 2020 Trolleys, customer shopping type 7 * 1 Jul 2020 Trolleys, stock type (including roll cages, platform trolleys, etc) 10 * 1 Jul 2020 UV insect exterminators 7 * 1 Jul 2020 [12] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 TO 53090), sub-category Airport operations and other air transport support services (52200) Omit Aircraft maintenance assets: Aircraft testing equipment 13 ⅓ 1 Jan 2001 General plant and machinery 20 1 Jan 2001 Hangar fixtures and fittings 20 1 Jan 2001 Plant subject to excessive corrosion 10 1 Jan 2001 Precision machines and plant 10 1 Jan 2001 Substitute Aircraft maintenance assets - see Table A Aircraft manufacturing and repair services (23940) [13] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), sub-category Scientific testing and analysis services (69250) Omit Mineral processing and metallurgical laboratory assets: Substitute Mineral processing and metallurgical laboratory assets: [14] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), sub-category Scientific testing and analysis services (69250) Omit Solvent extraction & electro winning equipment 15 * 1 Jul 2019 Substitute Solvent extraction & electrowinning equipment 15 * 1 Jul 2019 [15] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), sub-category Scientific testing and analysis services (69250) Omit Carbon and Sulphur analysers 7 * 1 Jul 2019 Substitute Carbon and sulphur analysers 7 * 1 Jul 2019 [16] Table A, industry category EDUCATION AND TRAINING (80100 to 82200) Omit Kindergarten furniture and play equipment 5 1 Jan 2001 Substitute Kindergarten furniture an play equipment - see Table A Child care services (87100) [17] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900), After sub-category Hospitals (84010 to 84020) Insert General practice medical services (85110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Anatomical medical models, plastic 10 * 1 Jul 2020 Autoclaves and sterilisers 8 * 1 Jul 2020 Automated ankle brachial pressure index (ABPI) measurement devices 6 * 1 Jul 2020 Automated external defibrillators (AEDs) - see Table B Blood coagulation (INR) meters 5 * 1 Jul 2020 Cryosurgical assets: Cryosurgical flasks and guns 5 * 1 Jul 2020 Liquid nitrogen storage dewers and tanks 10 * 1 Jul 2020 Dermatoscopes 5 * 1 Jul 2020 Ear irrigators 5 * 1 Jul 2020 Electrocardiograph (ECG) machines 7 * 1 Jul 2020 Examination lights: Desktop/trolley 3 * 1 Jul 2020 Procedure 7 * 1 Jul 2020 Foetal heart monitors, external 7 * 1 Jul 2020 Hyfrecators - electrosurgical units 6 * 1 Jul 2020 Magnifying loupes 10 * 1 Jul 2020 Medical examination beds (adjustable/electric) 8 * 1 Jul 2020 Medical plaster saws 7 * 1 Jul 2020 Medical refrigerators 8 * 1 Jul 2020 Nebulisers 5 * 1 Jul 2020 Ophthalmoscopes, direct and otoscopes 6 * 1 Jul 2020 Oxygen tank regulators 10 * 1 Jul 2020 Portable observation machines (including vital signs monitors) 7 * 1 Jul 2020 Privacy curtains and rails 8 * 1 Jul 2020 Pulse oximeters 4 * 1 Jul 2020 Resuscitation kits 15 * 1 Jul 2020 Saddle chairs 7 * 1 Jul 2020 Scales: Baby scales 3 * 1 Jul 2020 General, heavy duty, mother/baby scales 5 * 1 Jul 2020 Sphygmomanometers (including aneroid and digital) 5 * 1 Jul 2020 Spirometers 7 * 1 Jul 2020 Stethoscopes 10 * 1 Jul 2020 Suction machines, portable 8 * 1 Jul 2020 Surgical instruments (including forceps, needle holders, scissors, skin graft knives) 8 * 1 Jul 2020 Thermometers, digital 4 * 1 Jul 2020 Trolleys (including instrument and treatment trolleys) 10 * 1 Jul 2020 Wheelchairs 8 * 1 Jul 2020 X-ray viewers 10 * 1 Jul 2020 [18] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900), sub-category Retirement village and accommodation for the aged operation (86011 to 86012) Omit Small appliances (including food processors, blenders, stick mixers) 4 * 1 Jul 2019 Substitute Small appliances (including blenders, food processors, meat slicers, stick mixers) 4 * 1 Jul 2019 [19] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900), After sub-category Retirement village and accommodation for the aged operation (86011 to 86012) Insert Child care services (87100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio visual assets 5 * 1 Jul 2020 Augmented reality (AR) interactive sandboxes (incorporating projectors) 5 * 1 Jul 2020 Electronic whiteboards (including touch screen interactive digital boards) 6 * 1 Jul 2020 Furniture used by children, freestanding: Age specific (including cots, changing tables, floor sleeping mattresses, high and low feeding chairs, and stackable beds) 5 * 1 Jul 2020 Carpet mats (including rugs and floor mats/cushions) 5 * 1 Jul 2020 Others (including bookcases, chairs and sofas, coat/dress-up racks, easels, room dividers, tables and storage shelving units) 10 * 1 Jul 2020 Play area assets: Furniture, freestanding (including tables, seating and toy storage boxes) 5 * 1 Jul 2020 Pet enclosures and structures, freestanding (including bird aviaries ,chicken coops, fish tanks, guinea pig cages and rabbit hutches) 10 * 1 Jul 2020 Playground flooring: Artificial grass/synthetic lawn 7 * 1 Jul 2020 Soft fall flooring (including wet pour rubber and rubber mats) 5 * 1 Jul 2020 Playsets (including cubby houses, forts, slides, swing sets and trestle frames) 8 * 1 Jul 2020 Pole and post padding/protectors 5 * 1 Jul 2020 Sandpits, freestanding (including portable sandpits and sandpit covers) 7 * 1 Jul 2020 Tents, portable (including gazebos, marquees and tepee play tents) 5 * 1 Jul 2020 Toys (not specified elsewhere) 3 * 1 Jul 2020 Tricycles and bicycles (including balance bicycles and tricycle scooters) 5 * 1 Jul 2020 Water play area filtration assets and water pumps 7 * 1 Jul 2020 Support assets: Automated external defibrillators (AEDs) - see Table B Automated external defibrillators (AEDs) Fascia signs (including freestanding signs) - see Table B Advertising signs Fire control and alarm assets - see Table B Fire control and alarm assets Floor coverings - see Table B Floor coverings (removable without damage) Garden sheds, freestanding 15 * 1 Jul 2020 Hand dryers - see Table B Hand dryers (electrical) Kiosk stands, freestanding 10 * 1 Jul 2020 Kitchen assets: Dishwashers 5 * 1 Jul 2020 Food cooking assets (including combination ovens, cooktops, fryers, soup kettles and stoves) 10 * 1 Jul 2020 Grease traps 10 * 1 Jul 2020 Kitchen trolleys 5 * 1 Jul 2020 Microwave ovens 5 * 1 Jul 2020 Refrigerators/freezers 10 * 1 Jul 2020 Small appliances (including blenders, food processors, mixers and toasters) 4 * 1 Jul 2020 Laundry assets: Dryers 5 * 1 Jul 2020 Washing machines 5 * 1 Jul 2020 Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) - see Table B Office furniture, freestanding Security and monitoring assets - see Table B Security and monitoring assets Steam cleaners 3 * 1 Jul 2020 Strollers: Commercial multi seat (including buggies) 10 * 1 Jul 2020 Others 5 * 1 Jul 2020 Time attendance devices (including fingerprint and vein scanners) 7 * 1 Jul 2020 Vacuum cleaners 3 * 1 Jul 2020 Table games 5 * 1 Jul 2020 Television sets 8 * 1 Jul 2020 [20] Table A, industry category OTHER SERVICES (94100 to 96030), sub-category Funeral, crematorium and cemetery services (95200) Omit Funeral directors' plant 20 1 Jan 2001 Substitute Cemetery assets: Casket lowering devices 10 * 1 Jul 2020 Mini excavators and skid steer loaders 10 * 1 Jul 2020 Crematorium assets: Ash processors/granulators 7 * 1 Jul 2020 Cremators 20 * 1 Jul 2020 Dust collection assets 10 * 1 Jul 2020 Funeral assets: Bench seating 10 * 1 Jul 2020 Broadcasting equipment (including audio visual devices and streaming equipment) 5 * 1 Jul 2020 Church trolleys/trucks 15 * 1 Jul 2020 Coffin racks 13 * 1 Jul 2020 Engravers: Electronic/laser cutters 7 * 1 Jul 2020 Manual 20 * 1 Jul 2020 Lecterns 15 * 1 Jul 2020 Scissor lift tables - see Table B Loading bay assets General assets: Funeral coaches/hearses 15 * 1 Jul 2020 Mortuary cots/stretchers 15 * 1 Jul 2020 Refrigeration assets: Cool rooms - see Table B Refrigeration assets Refrigeration racks 20 * 1 Jul 2020 Scales: Animal scales 5 * 1 Jul 2020 Platform scales - see Table B Transfer vehicles (including fitouts) - see Table B Motor vehicles and trailers - Generally Mortuary assets: Embalming machines 10 * 1 Jul 2020 Embalming/morgue tables 15 * 1 Jul 2020 Floor coverings - linoleum and vinyl (removable without damage) 15 * 1 Jul 2020 Hoists and lifting machines 10 * 1 Jul 2020 Hydro-aspirators 10 * 1 Jul 2020 [21] Heading to Table B Omit Table B as at 1 July 2019 Substitute Table B as at 1 July 2020 [22] Table B, items beginning with A After Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers) 100 * 1 Jul 2013 Insert Automated external defibrillators (AEDs) 8 * 1 Jul 2020", "Related_Explanatory_Statements": "Effective Life 2020/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20202/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2019/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2019 (No 1)", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2019", "Date_of_Issue": "29 May 2019", "Signatory": "Simon Timothy Staples Assistant Commissioner, Public Groups", "Registration_Number": "F2019L00833", "Registration_Date": "17 June 2019", "Body": "1. Name of Determination: This determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2019 (No 1). | 2. Commencement: This instrument commences on 1 July 2019. | 3. Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2015: Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2015 - F2015L00798 registered on 11 June 2015. | 4. Definitions - meaning of symbols used in Tables A and B: An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations. A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the Income Tax Assessment Act 1997 . A plus (+) in the third column of Table A indicates an immediate deduction is available to primary producers for the depreciating assets under Subdivision 40-F of the Income Tax Assessment Act 1997 subject to satisfaction of the required conditions. (section 3) [1] Heading to Table A Omit Table A as at 1 July 2018 Substitute Table A as at 1 July 2019 [2] Table A, industry category MINING (06000 to 10900) , sub-category Oil and gas extraction (07000) Omit whenever occur Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 [3] Table A, industry category MINING (06000 to 10900) , sub-category Oil and gas extraction (07000) , Gas production assets After Offshore bulk loading transfer systems 10 * 1 Jul 2002 Insert Self-propelled floating production storage and offloading (FPSO) ships (incorporating mooring systems) 20 *# 1 Jul 2002 Self-propelled floating storage and offloading (FSO) ships (incorporating mooring systems) 20 *# 1 Jul 2002 [4] Table A, industry category MINING (06000 to 10900) , sub-category Oil and gas extraction (07000) , Oil production assets After Offshore bulk loading transfer systems 10 * 1 Jul 2002 Insert Self-propelled floating production storage and offloading (FPSO) ships (incorporating mooring systems) 20 *# 1 Jul 2002 Self-propelled floating storage and offloading (FSO) ships (incorporating mooring systems) 20 *# 1 Jul 2002 [5] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Meat processing (11110) Omit De-humidifiers: Substitute Dehumidifiers: [6] Table A, industry category WHOLESALE TRADE (33110 TO 38000) After WHOLESALE TRADE (33110 to 38000) Insert ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barcode readers/scanners - see Table B Warehouse and distribution centre equipment and machines Benches 15 * 1 Jul 2019 Dimensioning machines 15 * 1 Jul 2019 Ice making machines 8 * 1 Jul 2019 Intermediate bulk containers: Mild and stainless steel 15 * 1 Jul 2019 Others 8 * 1 Jul 2019 Lifting and handling assets: Elevating work platforms 10 * 1 Jul 2019 Forklifts - see Table B Warehouse and distribution centre equipment and machines Pallet conveyers see Table B Warehouse and distribution centres Pallet jacks - see Table B Loading bay assets Picking and collating machines - see Table B Warehouse and distribution centre equipment and machines Ladders 4 * 1 Jul 2019 Livestock scales, weigh indicators and loading bars 5 * 1 Jul 2019 Racks - see Table B Warehouse and distribution centre equipment and machines Packaging assets: Carton sealers and box taping machines 12 * 1 Jul 2019 Pallet wrappers - see Table B Packaging machines Pumps: Chemical pumps 10 * 1 Jul 2019 Product pumps 12 * 1 Jul 2019 Vacuum pumps 12 * 1 Jul 2019 Water pumps 15 * 1 Jul 2019 Refrigeration assets - see Table B Refrigeration assets Scales (excluding livestock scales) 10 * 1 Jul 2019 Signs - see Table B Advertising signs Tanks: Chemical storage tanks 15 1 Jul 2019 Water storage tanks 20 1 Jul 2019 Trailers - see Table B Motor vehicles and trailers Trolleys - see Table B Warehouse and distribution centre equipment and machines Unmanned aerial vehicles (drones/remotely piloted aircraft) - see Table B Unmanned aerial vehicles [7] Table A, industry category ACCOMMODATION AND FOOD SERVICES (44000 to 45302), sub-category Accommodation (44000) Omit Audio visual entertainment assets (including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection equipment)) 5 * 1 Jul 2005 Carpets 7 * 1 Jul 2005 Door control and motor drive system for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2005 Substitute Audio visual entertainment assets (including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television sets, turntable, video projection equipment)) 5 * 1 Jul 2005 Carpets 7 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2005 [8] Table A, industry category ACCOMMODATION AND FOOD SERVICES (44000 to 45302), sub-category Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) Omit Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, televisions, turntables and video projection equipment) 5 * 1 Jul 2005 Substitute Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, television sets, turntables and video projection equipment) 5 * 1 Jul 2005 [9] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Other warehousing and storage services (53090) Omit Door control and motor drive systems (incorporating chains, controls, motor and sensors, but excluding doors): Substitute Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors): [10] Table A, industry category FINANCIAL AND INSURANCE SERVICES (62100 TO 64200) Omit Banks: Demountable strongrooms 100 1 Jan 2001 Portable safes 40 1 Jan 2001 Strongroom doors 100 1 Jan 2001 Substitute Banking, building society and credit union operations (62210 to 62230) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic teller machines (ATMs) - see Table B Automatic teller machines (ATMs) Cheque processing machines (including proof machines, endorsers, MICR encoders, printers, readers, sorters and scanners) 5 * 1 Jul 2019 Cash handling assets: Coin cabinets, secure coin storage units and coin trolleys 15 * 1 Jul 2019 Coin counters and sorters, and coin deposit machines (CDMs) 10 * 1 Jul 2019 Note counters and sorters 8 * 1 Jul 2019 Teller cash recyclers (TCRs), teller cash dispensers (TCDs), teller assist units (TAUs) and automated teller safes (ATSs) 7 * 1 Jul 2019 Weighing machines (such as coin scales, digital weighing machines, and note scales) 7 * 1 Jul 2019 EFTPOS machines and EFTPOS terminals (such as PIN pads) - see Table B Point of sale assets Safes: Safes (portable) 40 * 1 Jul 2019 Strongroom door and frame 100 1 Jan 2001 Teller safes, counter safes and teller time-delay safes 25 * 1 Jul 2019 Vaults (demountable or portable) and demountable strongrooms 100 * 1 Jul 2019 Security assets: Anti-jump barriers (cables or partitions) 15 * 1 Jul 2019 Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building - see Table B Security and monitoring assets Variable message signs, such as electronic FX boards and digital LED screens - see Table B Advertising signs [11] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200), sub-category Rental and hiring services (except real estate) (66110 to 67200) Omit Rental and hiring services (except real estate) (66110 to 67200) Substitute Rental and hiring services (except real estate) (66110 to 66400) [12] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200), sub-category Rental and hiring services (except real estate) (66110 to 67200) Omit Rental cars 6 * 1 Jul 2016 Substitute Rental cars 5 * 1 Jul 2016 [13] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Residental property operators (67110) Omit DVD players 5 * 1 Jul 2004 Door closers 10 * 1 Jul 2004 Door stops, freestanding 10 * 1 Jul 2004 Escalators (machinery and moving parts) 20 * 1 Jan 2003 Evaporative coolers: Fixed (excluding ducting and vents) 20 * 1 Jul 2005 Portable 10 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 10 1 Jan 2001 Floating timber 15 * 1 Jul 2004 Linoleum 10 1 Jan 2001 Vinyl 10 1 Jan 2001 Furniture, freestanding 13 ⅓ 1 Jan 2001 Garbage bins 10 * 1 Jul 2004 Garbage compacting systems (excluding chutes) 6 ⅔ 1 Jan 2001 Generators 20 1 Jan 2001 Gym assets: Cardiovascular 5 * 1 Jul 2004 Resistance 10 * 1 Jul 2004 Hand dryers, electrical 10 1 Jan 2001 Heaters: Fixed: Electric 15 * 1 Jul 2004 Gas: Ducted central heating unit 20 * 1 Jul 2004 Other 15 * 1 Jul 2004 Freestanding 15 * 1 Jul 2004 Hot water systems (excluding piping): Electric 12 * 1 Jul 2004 Gas 12 * 1 Jul 2004 Solar 15 * 1 Jul 2004 Intercom system assets 10 * 1 Jul 2004 Lifts (including hydraulic and traction lifts) 30 * 1 Jan 2003 Lights: Fittings (excluding hardwired) 5 * 1 Jul 2004 Freestanding 5 * 1 Jul 2004 Shades, removable 5 * 1 Jul 2004 Linen 5 * 1 Jul 2004 Master antenna television (MATV) assets: Amplifiers 10 * 1 Jul 2004 Modulators 10 * 1 Jul 2004 Power sources 10 * 1 Jul 2004 Mirrors, freestanding 15 * 1 Jul 2004 Radios 10 1 Jan 2001 Rugs 7 * 1 Jul 2004 Solar power generating system assets 20 * 1 Jul 2004 Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 7 * 1 Jul 2004 Surround sound systems (incorporating audio-video receivers and speakers) 10 * 1 Jul 2004 Telecommunications assets: Cordless phones 4 * 1 Jul 2004 Telephone hand sets 10 * 1 Jul 2004 Telephone systems - see Table B Telephony Television antennas, freestanding 5 * 1 Jul 2004 Television sets 10 * 1 Jul 2004 Vacuum cleaners: Ducted: Hoses 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Wands 10 * 1 Jul 2004 Portable 10 1 Jan 2001 Ventilation fans 20 * 1 Jul 2004 Video cassette recorder systems (VCRs) 5 * 1 Jul 2004 Water pumps 20 1 Jan 2001 Window blinds, internal 10 * 1 Jul 2004 Window curtains 6 * 1 Jul 2004 Window shutters, automatic: Controls 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Bathroom assets: Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 5 * 1 Jul 2004 Exhaust fans (including light/heating) 10 * 1 Jul 2004 Heated towel rails, electric 10 * 1 Jul 2004 Shower curtains (excluding curtain rods and screens) 2 * 1 Jul 2004 Spa bath pumps 20 * 1 Jul 2004 Fire control assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors (including addressable manual call points, heat, multi type and smoke) 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Emergency warning and intercommunication systems (EWIS): Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones (WIPs) 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives (VSDs) 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Kitchen assets: Cook tops 12 * 1 Jul 2004 Crockery 5 * 1 Jul 2004 Cutlery 5 * 1 Jul 2004 Dishwashers 10 * 1 Jul 2004 Freezers 12 * 1 Jul 2004 Garbage disposal units 10 * 1 Jul 2004 Microwave ovens 10 * 1 Jul 2004 Ovens 12 * 1 Jul 2004 Range hoods 12 * 1 Jul 2004 Refrigerators 12 * 1 Jul 2004 Stoves 12 * 1 Jul 2004 Water filters, electrical 15 * 1 Jul 2004 Laundry assets: Clothes dryers 10 * 1 Jul 2004 Ironing boards, freestanding 7 * 1 Jul 2004 Irons 5 * 1 Jul 2004 Washing machines 10 * 1 Jul 2004 Outdoor assets: Automatic garage doors: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Barbecue assets: Fixed barbecue assets: Sliding trays and cookers 10 * 1 Jul 2004 Freestanding barbecues 5 * 1 Jul 2004 Floor carpet (including artificial grass and matting) 5 * 1 Jul 2004 Furniture, freestanding 5 * 1 Jul 2004 Gardening watering installations: Control panels 5 * 1 Jul 2004 Pumps 5 * 1 Jul 2004 Timing devices 5 * 1 Jul 2004 Garden lights, solar 8 * 1 Jul 2004 Garden sheds, freestanding 15 * 1 Jul 2004 Gates, electrical: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Operable pergola louvres: Controls 15 * 1 Jul 2004 Motors 15 * 1 Jul 2004 Sauna heating assets 15 * 1 Jul 2004 Sewage treatment assets: Controls 8 * 1 Jul 2004 Motors 8 * 1 Jul 2004 Spas: Fixed spa assets: Chlorinators 12 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters (electric or gas) 15 * 1 Jul 2004 Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2004 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Substitute Digital peep holes 10 * 1 Jul 2019 DVD players 5 * 1 Jul 2004 Door closers 10 * 1 Jul 2004 Door stops, freestanding 10 * 1 Jul 2004 Escalators (machinery and moving parts) 20 * 1 Jan 2003 Evaporative coolers: Fixed (excluding ducting and vents) 15 * 1 Jul 2019 Portable 10 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2019 Floating timber 15 * 1 Jul 2004 Linoleum 10 1 Jan 2001 Vinyl 10 1 Jan 2001 Furniture, freestanding 13 ⅓ 1 Jan 2001 Garbage bins 10 * 1 Jul 2004 Garbage compacting systems (excluding chutes) 6 ⅔ 1 Jan 2001 Generators 20 1 Jan 2001 Gym assets: Cardiovascular 5 * 1 Jul 2004 Resistance 10 * 1 Jul 2004 Hand dryers, electrical 10 1 Jan 2001 Heaters: Fixed: Electric 15 * 1 Jul 2004 Gas: Ducted central heating unit 20 * 1 Jul 2004 Other 15 * 1 Jul 2004 Freestanding 15 * 1 Jul 2004 Home automation control assets 10 * 1 Jul 2019 Hot water systems (excluding piping): Electric 12 * 1 Jul 2004 Gas 12 * 1 Jul 2004 Solar 15 * 1 Jul 2004 Hydronic assets: Controls 10 * 1 Jul 2019 Water heaters 15 * 1 Jul 2019 Intercom system assets 10 * 1 Jul 2004 Lifts (including hydraulic and traction lifts) 30 * 1 Jan 2003 Lights: Fittings (excluding hardwired) 5 * 1 Jul 2004 Freestanding 5 * 1 Jul 2004 Shades, removable 5 * 1 Jul 2004 Linen 5 * 1 Jul 2004 Master antenna television (MATV) assets: Amplifiers 10 * 1 Jul 2004 Modulators 10 * 1 Jul 2004 Power sources 10 * 1 Jul 2004 Mirrors, freestanding 15 * 1 Jul 2004 Radios 10 1 Jan 2001 Rugs 7 * 1 Jul 2004 Skylights: Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Solar power generating system (incorporating batteries, inverters, solar panels, regulators) 20 * 1 Jul 2004 Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 7 * 1 Jul 2004 Surround sound systems (incorporating audio-video receivers and speakers) 10 * 1 Jul 2004 Telecommunications assets: Cordless phones 4 * 1 Jul 2004 Telephone hand sets 6 * 1 Jul 2019 Telephone systems - see Table B Telephony Television antennas, freestanding 5 * 1 Jul 2004 Television sets 8 * 1 Jul 2019 Vacuum cleaners: Ducted: Hoses 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Wands 10 * 1 Jul 2004 Portable 10 1 Jan 2001 Ventilation fans 20 * 1 Jul 2004 Video cassette recorder systems (VCRs) 5 * 1 Jul 2004 Water pumps: Multi-storey 20 * 1 Jul 2019 Rainwater tanks 5 * 1 Jul 2019 Single residence pressure pumps 8 * 1 Jul 2019 Window blinds, internal 10 * 1 Jul 2004 Window curtains 6 * 1 Jul 2004 Window shutters, automatic: Controls 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Bathroom assets: Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 3 * 1 Jul 2019 Exhaust fans (including light/heating) 10 * 1 Jul 2004 Heated towel rails, electric 10 * 1 Jul 2004 Shower curtains (excluding curtain rods and screens) 2 * 1 Jul 2004 Spa bath pumps 10 * 1 Jul 2019 Fire control assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors (including addressable manual call points, heat, multi type and smoke) 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Emergency warning and intercommunication systems (EWIS): Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones (WIPs) 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives (VSDs) 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Kitchen assets: Cook tops 12 * 1 Jul 2004 Crockery 5 * 1 Jul 2004 Cutlery 5 * 1 Jul 2004 Dishwashers 8 * 1 Jul 2019 Freezers 12 * 1 Jul 2004 Garbage disposal units 10 * 1 Jul 2004 Microwave ovens 8 * 1 Jul 2019 Ovens 12 * 1 Jul 2004 Range hoods 12 * 1 Jul 2004 Refrigerators 12 * 1 Jul 2004 Stoves 12 * 1 Jul 2004 Water filters, electrical 15 * 1 Jul 2004 Laundry assets: Clothes dryers 7 * 1 Jul 2019 Ironing boards, freestanding 5 * 1 Jul 2019 Irons 5 * 1 Jul 2004 Washing machines 8 * 1 Jul 2019 Outdoor assets: Automatic garage doors: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Barbecue assets: Fixed barbecue assets: Sliding trays and cookers 10 * 1 Jul 2004 Freestanding barbecues 5 * 1 Jul 2004 Floor carpet (including artificial grass and matting) 5 * 1 Jul 2004 Folding arm awnings: Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Furniture, freestanding 5 * 1 Jul 2004 Gardening watering installations: Control panels 5 * 1 Jul 2004 Pumps 5 * 1 Jul 2004 Timing devices 5 * 1 Jul 2004 Garden lights, solar 5 * 1 Jul 2019 Garden sheds, freestanding 15 * 1 Jul 2004 Gates, electrical: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Operable pergola louvres: Controls 15 * 1 Jul 2004 Motors 15 * 1 Jul 2004 Rainwater tanks: Galvanised steel 25 * 1 Jul 2019 Polyethylene 15 * 1 Jul 2019 Roller blinds Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Sauna heating assets 15 * 1 Jul 2004 Sewage treatment assets: Controls 8 * 1 Jul 2004 Motors 8 * 1 Jul 2004 Spas: Fixed spa assets: Chlorinators 10 * 1 Jul 2019 Filtration assets (including pumps) 10 * 1 Jul 2019 Heaters (electric or gas) 15 * 1 Jul 2004 Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2004 Swimming pool assets: Chlorinators 10 * 1 Jul 2019 Cleaning assets 7 * 1 Jul 2004 Covers (including blankets) 8 * 1 Jul 2019 Filtration assets (including pumps) 10 * 1 Jul 2019 [14] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Non-residental property operators (67120) Omit Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Substitute Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 [15] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), sub-category Scientific testing and analysis services (69250) After X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7 * 1 Jul 2018 Insert Mineral processing and metallurgical laboratory assets: Sample preparation assets: Benchtop (including work benches and tables) 10 * 1 Jul 2019 Centrifugal concentrators 15 * 1 Jul 2019 Cone crushers 20 * 1 Jul 2019 Drying ovens: Benchtop 7 * 1 Jul 2019 Others (including floor size with trolleys) 10 * 1 Jul 2019 Dust cabinet (including extracted workstations) 20 * 1 Jul 2019 Dust extraction systems 15 * 1 Jul 2019 Flotation machines (including froth rotation machines) 20 * 1 Jul 2019 Gravity separation assets (including centrifuges and cyclones) 10 * 1 Jul 2019 Grinding mills 12 * 1 Jul 2019 Jaw crushers 10 * 1 Jul 2019 Laboratory tumblers (including cyanide leach test tumblers) 10 * 1 Jul 2019 Micro dosing peristaltic pumps 7 * 1 Jul 2019 Overhead tank mixers 5 * 1 Jul 2019 pH control systems 15 * 1 Jul 2019 Pressure filters 8 * 1 Jul 2019 Pulverisers 10 * 1 Jul 2019 Riffle splitters 10 * 1 Jul 2019 Rotary Sample Dividers (RSDs) 10 * 1 Jul 2019 Sample storage assets: Cool room assets - See Table B under 'Refrigeration' Portable refrigerators/freezers 8 * 1 Jul 2019 Sample trays 3 * 1 Jul 2019 Sample trolleys 7 * 1 Jul 2019 Scrubbers 15 * 1 Jul 2019 Shaking tables (including wet tables) 20 * 1 Jul 2019 Sieve shakers (excluding sieves) 10 * 1 Jul 2019 Sieves (including various meshes and sizes) 3 * 1 Jul 2019 Solvent extraction & electro winning equipment 15 * 1 Jul 2019 Vacuum filters 7 * 1 Jul 2019 Water purification systems 15 * 1 Jul 2019 Weighing scales 7 * 1 Jul 2019 Laboratory analytical equipment and instruments: Analytical balances 7 * 1 Jul 2019 Atomic Absorption Spectroscopy (AAS) instruments 10 * 1 Jul 2019 Auto dilutors 7 * 1 Jul 2019 Auto titration instruments 7 * 1 Jul 2019 Carbon and Sulphur analysers 7 * 1 Jul 2019 Cupellation furnaces 10 * 1 Jul 2019 Fume cabinets 15 * 1 Jul 2019 Fusion furnaces 10 * 1 Jul 2019 Fourier Transform Infrared (FTIR) spectroscopy 7 * 1 Jul 2019 Hot blocks 7 * 1 Jul 2019 Hotplate magnetic stirrers 10 * 1 Jul 2019 Incubators 7 * 1 Jul 2019 Inductively coupled plasma mass spectrometry (ICP-MS), and Inductively coupled plasmas optical emission spectroscopy (ICP-OES) 10 * 1 Jul 2019 Ion Chromatography (IC) equipment 15 * 1 Jul 2019 Muffle furnaces 12 * 1 Jul 2019 Overhead stirrers 8 * 1 Jul 2019 Particle size analysers 10 * 1 Jul 2019 Petrographic microscopes 10 * 1 Jul 2019 Robotic cells (including robotic fusion cells, robotic preparations cells) 10 * 1 Jul 2019 Robotic TGA cells 7 * 1 Jul 2019 Thermogravimetric Analysers (TGAs) 7 * 1 Jul 2019 Water baths 5 * 1 Jul 2019 X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7 * 1 Jul 2019 [16] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) , sub-category Nursing home operation (86011) Omit Nursing home operation (86011) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beds: Electronic 7 * 1 Jul 2004 Mechanical 10 * 1 Jul 2004 Bedside cabinets/lockers, carts and poles and overbed tables 10 * 1 Jul 2004 Commodes 10 * 1 Jul 2004 Nurse call systems 7 * 1 Jul 2004 Pan flushers 10 * 1 Jul 2004 Patient hoists and lifters 10 * 1 Jul 2004 Patient monitoring assets 7 * 1 Jul 2004 Patient scales 10 * 1 Jul 2004 Shower chairs 7 * 1 Jul 2004 Trolleys 10 * 1 Jul 2004 Wheelchairs 10 * 1 Jul 2004 Substitute Retirement village and accommodation for the aged operation (86011 to 86012) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assistance and medical assets: Beds: Electronic (including hi-lo and lo-lo beds) 7 * 1 Jul 2019 Mechanical 10 * 1 Jul 2004 Bedside cabinets, lockers and overbed tables 10 * 1 Jul 2019 Blood pressure machines 3 * 1 Jul 2019 Call systems 7 * 1 Jul 2019 Chairs Commode 7 * 1 Jul 2019 Electronic recliner (including electric lift) 10 * 1 Jul 2019 Fallout/floating/princess 7 * 1 Jul 2019 Shower 5 * 1 Jul 2019 Wheelchair - electric, manual, tilt in space 5 * 1 Jul 2019 Defibrillators 8 * 1 Jul 2019 Drug safes 15 * 1 Jul 2019 Electronic arms for toilets 10 * 1 Jul 2019 Hoists Ceiling (incorporating tracks) 12 * 1 Jul 2019 Mobile (floor, full, standing) 10 * 1 Jul 2019 Lifting slings 2 * 1 Jul 2019 Mattresses Air 3 * 1 Jul 2019 Foam 7 * 1 Jul 2019 Medication trolleys 10 * 1 Jul 2019 Mobile suction machines 3 * 1 Jul 2019 Pan flushers/pan sanitisers 10 * 1 Jul 2019 Sensor beams and sensor mats 3 * 1 Jul 2019 Shower trolleys/mobile baths 8 * 1 Jul 2019 Syringe driven infusion pumps 5 * 1 Jul 2019 Treatment trolleys 15 * 1 Jul 2019 Walking belts 3 * 1 Jul 2019 Walking frames (including forearm walkers) 12 * 1 Jul 2019 Weighing machines and scales (including chair scales and wheelchair scales) 10 * 1 Jul 2019 Common area assets: Artificial grass/synthetic lawn (removable without damage) 15 * 1 Jul 2019 Audio visual assets 8 * 1 Jul 2019 Carpets - see Table B Floor coverings (removable without damage) Curtains and drapes - see Table B Curtains and drapes Furniture: General/indoor 10 * 1 Jul 2019 Outdoor 7 * 1 Jul 2019 Hair salon assets (including chairs and dryers) 15 * 1 Jul 2019 Hot water dispensers 8 * 1 Jul 2019 Television sets 5 * 1 Jul 2019 Window blinds - see Table B Window blinds Fitness and recreation assets: Billiard/pool tables 20 * 1 Jul 2019 Bowling greens - artificial grass or carpet (removable without damage) 15 * 1 Jul 2019 Gymnasium and exercise equipment 10 * 1 Jul 2019 Support assets: Annunciator panels 15 * 1 Jul 2019 Boilers - see Table B Boilers Buggies to transport people 8 * 1 Jul 2019 Cleaning carts and trolleys - see Table B Cleaning carts and trolleys Cool rooms - see Table B Refrigeration assets Electronic mops and floor scrubbers 5 * 1 Jul 2019 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2019 Kitchen assets: Blast chillers 8 * 1 Jul 2019 Bowl mixers 10 * 1 Jul 2019 Dishwashers 8 * 1 Jul 2019 Food preparation assets - large commercial type (including cooktops, fryers, multi-function centres, self-cooking centres, single tray meal service, soup kettles, stoves) 10 * 1 Jul 2019 Hot food display and warming assets (including bain marie, banquet units, buffet units, hot boxes, plate warmers) 10 * 1 Jul 2019 Ice making machines 10 * 1 Jul 2019 Kitchen trolleys 5 * 1 Jul 2019 Small appliances (including food processors, blenders, stick mixers) 4 * 1 Jul 2019 Toasters 6 * 1 Jul 2019 Laundry assets: Dryers 12 * 1 Jul 2019 Spring loaded trolleys 10 * 1 Jul 2019 Washing machines 12 * 1 Jul 2019 Lockers, freestanding - see Table B Lockers, freestanding Master antenna television (MATV) assets - see Table A Residential property operators (67110) Refrigerators (including controlled temperature medication refrigerators) 10 * 1 Jul 2019 Swimming pool assets: Dehumidifiers 15 * 1 Jul 2019 Filtration equipment (including chlorinators and pumps) - see Table B Swimming pool assets Pool covers (including blankets) - see Table B Swimming pool assets Vacuum cleaners, ride on 7 * 1 Jul 2019 [17] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Creative and performing arts activities (90010 to 90030) After Accessories (theatrical - wigs, costumes etc) 5 1 Jan 2001 Insert Performing dogs - see Table B Working dogs [18] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Health and fitness centres and gymnasia operation (91110) Omit Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and televisions) 4 * 1 Jul 2012 Substitute Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and television sets) 4 * 1 Jul 2012 [19] Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Hairdressing and beauty services (95110) Omit Light therapy units (including intense pulse light systems) 10 * 1 Jul 2010 Substitute Light therapy units (including intense pulse light (IPL) systems) 10 * 1 Jul 2010 [20] Heading to Table B Omit Table B as at 1 July 2018 Substitute Table B as at 1 July 2019 [21] Table B, items beginning with A Omit Automatic teller machines 8 * 1 Jul 2001 Substitute Automatic teller machines (ATMs) 7 * 1 Jul 2019 [22] Table B, items beginning with C After Ceiling fans 10 * 1 Jul 2016 Insert Cleaning carts and trolleys 5 * 1 Jul 2019 [23] Table B, items beginning with D Omit Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Substitute Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 [24] Table B, items beginning with L Omit Livestock, being working beasts and beasts of burden (including camels and horses) used in a business other than primary production 15 * 1 Jul 2014 [25] Table B, items beginning with L After Scissor lifts 15 * 1 Jul 2005 Insert Lockers, freestanding 20 * 1 Jul 2019 [26] Table B, items beginning with R Before Refrigeration assets: Insert Rainwater tanks: Galvanised steel 25 * 1 Jul 2019 Polyethylene 15 * 1 Jul 2019 [27] Table B, items beginning with S After Cleaning assets 7 * 1 Jul 2004 Insert Covers (including blankets) 8 * 1 Jul 2019 [28] Table B, items beginning with W Omit Door control and motor drive systems (incorporating chains, controls, motor and sensors, but excluding doors): Substitute Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors): [29] Table B, items beginning with W After Window blinds 15 * 1 Jul 2016 Insert Working beasts and beasts of burden (including camels and horses but excluding working dogs) used in a business other than primary production 15 * 1 Jul 2014 Working dogs (including certified therapy dogs used by qualified therapists, detection dogs, guard dogs, performing dogs, police dogs and security dogs; but excluding assistance dogs (such as guide dogs, hearing dogs and service dogs), pet dogs, racing dogs, support dogs, and working dogs used in primary production) 8 * 1 Jul 2019", "Related_Explanatory_Statements": "Effective Life 2019/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20191/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2018/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No 1)", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2018", "Date_of_Issue": "1 June 2018", "Signatory": "Sharon Murray Assistant Commissioner, Public Groups and International", "Registration_Number": "F2018L00895", "Registration_Date": "27 June 2018", "Body": "1. Name of Determination: This determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No 1). | 2. Commencement: This instrument commences on 1 July 2018. | 3. Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2015: Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2015 - F2015L00798 registered on 11 June 2015. | 4. Definitions - meaning of symbols used in Tables A and B: An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations. A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the Income Tax Assessment Act 1997 . A plus (+) in the third column of Table A indicates a deduction over three years is available to primary producers for the depreciating assets under Subdivision 40-F of the Income Tax Assessment Act 1997 subject to satisfaction of the required conditions. (section 3) [1] Heading to Table A Omit Table A as at 1 July 2017 Substitute Table A as at 1 July 2018 [2] Table A, industry category MINING (06000 to 10900) , sub-category Other mining support services (10900) Omit Other mining support services (10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Blasting assets: Augers 10 * 1 Jul 2017 Blast hole pumps 7 * 1 Jul 2017 Explosive boxes 5 * 1 Jul 2017 Magazines 10 * 1 Jul 2017 Mobile processing units (MPU) Surface Motor vehicles - see Table B Motor vehicles and trailers MPU 9 * 1 Jul 2017 Underground MPU (incorporating motor vehicle and MPU) 6 * 1 Jul 2017 Remote control blasting units 5 * 1 Jul 2017 Stemming buckets 7 * 1 Jul 2017 Dewatering pumps 12 * 1 Jul 2017 Surface drill rigs (production) 10 * 1 Jul 2017 Substitute Other mining support services (10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gas and oil mining support services (excluding offshore services): Cementing assets: Batch mixing assets: Batch mixing units (excluding batch mixing units incorporated with trailers) 8 * 1 Jul 2018 Trailers (incorporating batch mixing unit and trailer) 10 * 1 Jul 2018 Cement silos: Fixed steel 30 * 1 Jul 2018 Mobile 10 * 1 Jul 2018 Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Pumping units 10 * 1 Jul 2018 Drilling assets: Bottom hole assemblies (including logging while drilling tools, measuring while drilling tools, motors and stabilisers) 5 * 1 Jul 2018 Coil tubing assets: Pumping units 7 * 1 Jul 2018 Reel and power units 10 * 1 Jul 2018 Downhole fishing and remedial tools (including casing swages, junk magnets and milling tools) 5 * 1 Jul 2018 Drill rigs 10 * 1 Jul 2018 Drill strings 5 * 1 Jul 2018 Fluid assets (including centrifuges, pumps and shear units) 10 * 1 Jul 2018 Mobile fluid tanks 10 * 1 Jul 2018 Well control equipment (including blow out preventers and choke manifolds) 5 * 1 Jul 2018 Hydraulic fracturing assets: Blenders 8 * 1 Jul 2018 Frac tanks 10 * 1 Jul 2018 Pumps 8 * 1 Jul 2018 Mineral mining support services: Blasting assets: Augers 10 * 1 Jul 2017 Blast hole pumps 7 * 1 Jul 2017 Explosive boxes 5 * 1 Jul 2017 Magazines 10 * 1 Jul 2017 Mobile processing units (MPUs): Surface Motor vehicles - see Table B Motor vehicles and trailers MPUs 9 * 1 Jul 2017 Underground MPUs (incorporating motor vehicle and MPU) 6 * 1 Jul 2017 Remote control blasting units 5 * 1 Jul 2017 Stemming buckets 7 * 1 Jul 2017 Dewatering pumps 12 * 1 Jul 2017 Surface drill rigs (production) 10 * 1 Jul 2017 [3] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) After Air compression assets - see Table B Air compression assets Insert Ammonia gas detectors 12 * 1 Jul 2018 [4] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) Omit Automated guided vehicles 12 * 1 Jul 2017 Substitute Automated guided vehicles (AGVs) 12 * 1 Jul 2017 [5] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) Omit Bin tippers 15 * 1 Jul 2017 Substitute Bin and drum tippers 15 * 1 Jul 2018 [6] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) Omit Laboratory equipment - see Table B Laboratory assets used in quality control, sample checking etc Substitute Laboratory equipment: Generally (excluding penetrometers) - see Table B Laboratory assets used in quality control, sample checking etc Penetrometers 13 * 1 Jul 2018 [7] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) Omit Assets used in common for product manufacturing and processing: Substitute Assets commonly used for product manufacturing and processing: [8] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) Omit Assets for butter and ice cream manufacturing: Churns (includes continuous buttermakers, butter reworkers and ice cream freezers) 15 * 1 Jan 2001 Substitute Assets for butter manufacturing: Butter churns (including continuous buttermakers and butter reworkers) 20 * 1 Jul 2018 Butter melters 25 * 1 Jul 2018 Crystallisers 20 * 1 Jul 2018 In-line titrators 10 * 1 Jul 2018 Salt crushers 20 * 1 Jul 2018 [9] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) After Sifters 15 * 1 Jul 2017 Insert Assets for ice cream manufacturing: Blenders and mixers: Bench mounted planetary mixers 15 * 1 Jul 2018 Hand-held stick blenders 5 * 1 Jul 2018 Enrobers (including dippers) 15 * 1 Jul 2018 Extruders and extrusion line stick inserters 15 * 1 Jul 2018 Freezing assets: Blast freezers and freezer tunnels/hardening tunnels (excluding cabinet style self-contained blast freezers) 15 * 1 Jul 2018 Cabinet style self-contained blast freezers 10 * 1 Jul 2018 Ice cream churners/freezers 15 * 1 Jul 2018 Moulding machines, moulds and moulding line stick inserters 15 * 1 Jul 2018 Ovens 15 * 1 Jul 2018 Portable batch pasteurisers 12 * 1 Jul 2018 Slush machines 10 * 1 Jul 2018 [10] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) Omit Bottle unscramblers 15 * 1 Jul 2016 Substitute Bottle and lid unscramblers 15 * 1 Jul 2018 [11] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) After Bottle unscramblers 15 * 1 Jul 2016 Insert Butter patting machines 20 * 1 Jul 2018 [12] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) Omit Cartoning assets (including carton and case erecting, packing and closing machines, carton sealers) 15 * 1 Jul 2016 Substitute Cartoning assets (including carton and case erecting, packing and closing machines, and carton and box sealers/tapers) 15 * 1 Jul 2018 [13] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) Omit Filling and sealing/capping machines 15 * 1 Jul 2017 Substitute Filling and sealing/capping machines (including various types used in the industry such as bag, bin, bottle, bulk, can, carton, pouch and tub filling and sealing/capping machines; form fill and seal machines; preformed cup filling and sealing machines; seamers and clinchers) 15 * 1 Jul 2018 [14] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Dairy product manufacturing (11310 to 11330) Before Inkjet and laser label printers 7 * 1 Jul 2016 Insert Flow wrappers (including continuous heat seal wrappers) 15 * 1 Jul 2018 [15] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Fruit and vegetable processing (11400) Omit Fruit and vegetable canning plant 20 1 Jan 2001 Substitute Dried fruit (other than sun-dried) manufacturing assets: Packaging assets: Box sealers (including taping machines) 10 * 1 Jul 2018 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2018 Form fill and seal machines - see Table B Packaging machines Labellers - see Table B Packaging machines Multihead weighers - see Table B Packaging machines Palletisers - see Table B Packaging machines Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Aspirators 20 * 1 Jul 2018 Cappers and destemmers 15 * 1 Jul 2018 Cookers 15 * 1 Jul 2018 Cooling tunnels 15 * 1 Jul 2018 Drying assets (including dehydrators and dryers) 20 * 1 Jul 2018 Mixers 15 * 1 Jul 2018 Pitters 15 * 1 Jul 2018 Riddles (including pre-riddles and rotary sieves) 15 * 1 Jul 2018 Shaker tables 15 * 1 Jul 2018 Sulphur tanks 15 * 1 Jul 2018 Washing assets (including barrel washers, brush washers and ripple washers) 15 * 1 Jul 2018 Product and raw material handling assets: Bins 10 * 1 Jul 2018 Bin tippers 15 * 1 Jul 2018 Conveyors and elevators 15 * 1 Jul 2018 Quality control and inspection assets: Colour sorters and laser scanners 10 * 1 Jul 2018 Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines Testing equipment 15 * 1 Jul 2018 Support assets: Coolrooms - see Table B Refrigeration assets Weighers 20 * 1 Jul 2018 [16] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Fruit and vegetable processing (11400) Omit Jam-making plant 20 1 Jan 2001 Substitute Jam, pickles and sauces manufacturing assets: Filling and sealing assets: Bottle rinsing machines 10 * 1 Jul 2018 Capping machines 15 * 1 Jul 2018 Denesters 10 * 1 Jul 2018 Filling machines (including aseptic, bucket and portion control) 15 * 1 Jul 2018 Jar de-palletisers 15 * 1 Jul 2018 Lid descramblers, cap sorters and hoppers 15 * 1 Jul 2018 Packaging assets: Carton erecting, packing and closing machines (including cartoners) 12 * 1 Jul 2018 Labellers - see Table B Packaging machines Palletisers 10 * 1 Jul 2018 Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Brush finishers and pulper finishers 15 * 1 Jul 2018 Cookers 10 * 1 Jul 2018 Cooling tunnels (including water cooling tunnels) 15 * 1 Jul 2018 Micro filters 20 * 1 Jul 2018 Pasteurisers 15 * 1 Jul 2018 Pectin mixers 10 * 1 Jul 2018 Pipes and pipelines (including pigging) 15 * 1 Jul 2018 Tanks and vats (including blending, holding and mixing tanks) 15 * 1 Jul 2018 Quality control and inspection assets: Metal detectors and camera vision scanners 10 * 1 Jul 2018 Support assets: Accumulation tables and turntables 15 * 1 Jul 2018 Air compression assets (including air compressors, air dryers and air receivers) 10 * 1 Jul 2018 Boilers - see Table B Boilers Conveyors 15 * 1 Jul 2018 Exhaust systems 10 * 1 Jul 2018 Heat exchangers 10 * 1 Jul 2018 Pumps (including cavity, diaphragm and lobe) 15 * 1 Jul 2018 Preserved fruit and vegetable manufacturing assets: Filling and sealing assets: Canning assets (including can loaders, closers and seamers) 10 * 1 Jul 2018 Capping machines: Cappers 10 * 1 Jul 2018 Induction sealers 5 * 1 Jul 2018 Filling machines (including aseptic, bag in box, cup, direct and piston) 10 * 1 Jul 2018 Packaging assets: Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2018 Labellers 10 * 1 Jul 2018 Palletisers and depalletisers - see Table B Packaging machines Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Blanchers and paste finishers (including bean and spaghetti) 12 * 1 Jul 2018 Concentrates and syrup assets (including centrifuges, decanters and syrupers) 15 * 1 Jul 2018 Cookers: Rotary atmospheric sterilisers 20 * 1 Jul 2018 Rotary pressure sterilisers 10 * 1 Jul 2018 Static retorts 15 * 1 Jul 2018 Crushing mills 30 * 1 Jul 2018 Graders 15 * 1 Jul 2018 Peelers: Chemical (including caustic) 10 * 1 Jul 2018 Mechanical (including ginacas and magnesium scrubbers) 5 * 1 Jul 2018 Pitters and repitters 20 * 1 Jul 2018 Slicers and resizers 15 * 1 Jul 2018 Tanks and vats (including blending, holding and mixing tanks) 15 * 1 Jul 2018 Quality control and inspection assets: Colour sorters 10 * 1 Jul 2018 Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines Support assets: Bin tippers 20 * 1 Jul 2018 Control systems - see Table B Control systems and control system assets Conveyors and elevators 15 * 1 Jul 2018 Filtration systems 15 * 1 Jul 2018 Pasteurisers (including heat exchangers) 10 * 1 Jul 2018 Pumps 10 * 1 Jul 2018 [17] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Spirit manufacturing (12130) Omit Distillery pant (brandy etc) 13 ⅓ 1 Jan 2001 Substitute Barrels, tanks and tuns: Barrels or casks (wooden): Capacity greater than 150 litres 10 * 1 Jul 2018 Capacity of 150 litres or less 4 * 1 Jul 2018 Fermenters, washbacks, vats and holding tanks 25 * 1 Jul 2018 Intermediate bulk containers (IBC) 8 * 1 Jul 2018 Mash tuns and lauter tuns 20 * 1 Jul 2018 Bottling assets: Bottle fillers: Automated (including bottle rinsers/washers, cappers, capsule applicators and foilers) 15 * 1 Jul 2018 Manual 7 * 1 Jul 2018 Labellers 10 * 1 Jul 2018 Printers and ink coders 8 * 1 Jul 2018 Distillation assets Laboratory and testing assets (including alcoholmeters, alcolyzers, density meters, gas chromatographs, Graham condensers, homogenisers, hydrometers, Inland Revenue condensers and sugar testers) 7 * 1 Jul 2018 Stainless steel stills (continuous/vacuum stills, marc stills producing grape spirit, neutral spirit or potable ethanol [incorporating analyser/stripping columns, purifier columns, rectifying columns, condensers and dephlegmators/reflux condensers and methanol/fusel oil isolators]) 25 * 1 Jul 2018 Stills generally (copper stills, pot stills, spirit stills and wash stills [incorporating botanical baskets, condensers, head tubes/necks, rectifiers, rectifying columns and still columns]) 15 * 1 Jul 2018 Support assets: Barrel racks: Steel 20 * 1 Jul 2018 Wooden 15 * 1 Jul 2018 CCTV, security and monitoring systems assets - see Table B Security and monitoring assets Chillers 15 * 1 Jul 2018 Floor scales (platform scales) 10 * 1 Jul 2018 Flow meters 10 * 1 Jul 2018 Furnaces, barley smokers, crispers and malt kilns 15 * 1 Jul 2018 Gristmills 15 * 1 Jul 2018 Heat exchangers (plate or tube) 15 * 1 Jul 2018 Programmable logic control (PLC) system assets - see Table B Control systems and control system assets Pumps (including macerating pumps) 7 * 1 Jul 2018 Water filters, reverse osmosis (RO) filters and water softeners 10 * 1 Jul 2018 Water heating assets: Boilers - see Table B Boilers Water heaters (including small steam boilers [up to 500KW]) 10 * 1 Jul 2018 [18] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Textile, leather, clothing and footwear manufacturing (13110 to 13520) Omit Sewing machines 10 1 Jan 2001 Substitute Sewing machines 10 * 1 Jul 2014 [19] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Printing (16110) Omit Automated guided vehicles (including laser guided vehicles and track mounted automated vehicles) 10 * 1 Jan 2007 Substitute Automated guided vehicles (AGVs) (including laser guided vehicles and track mounted automated vehicles) 10 * 1 Jan 2007 [20] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Automated guided vehicles 20 * 1 Jul 2010 Substitute Automated guided vehicles (AGVs) 20 * 1 Jul 2010 [21] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Fabricated metal product manufacturing (22100 to 22990) Omit Tank manufacturing plant 20 1 Jan 2001 [22] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110) Omit Automated guided vehicles (AGVs used in blank/stamped parts handling) 10 * 1 Jul 2012 Substitute Automated guided vehicles (AGVs) (used in blank/stamped parts handling) 10 * 1 Jul 2012 [23] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Irrigation water providers (28110) Omit Irrigation water providers (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 [24] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub - category W ater supply (28110) Omit Water supply (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aerators and blowers 20 * 1 Jan 2005 Cathodic protection systems 20 * 1 Jan 2005 Chemical dosing pumps 25 * 1 Jan 2005 Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Raw water storage and supply assets: Bores 30 * 1 Jan 2005 Dam or weir intake structures 100 * 1 Jan 2005 Dams and weirs 100 * 1 Jan 2005 Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80 * 1 Jan 2005 Service connections: Water meters 20 * 1 Jan 2005 Valves: Generally 30 * 1 Jan 2005 Pressure reducing valves 25 * 1 Jan 2005 Water mains: Being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Water supply control systems assets: Air scour flow meters, level sensors, transmitters and meters 10 * 1 Jan 2005 Chlorine analysers, mini labs, pH meters, turbidity analysers and meters 7 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Pressure sensors, transmitters and meters 10 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Water supply pumping station detention tanks 80 * 1 Jan 2005 Water treatment assets: Balance tanks 80 * 1 Jan 2005 Bore water treatment assets: Aerators and blowers 20 * 1 Jan 2005 Lime silos 50 * 1 Jan 2005 Batching tanks 80 * 1 Jan 2005 Lime pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Reactors 25 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Backwash pumps 25 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Sludge thickeners 50 * 1 Jan 2005 Drying beds 50 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical dosing systems 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Filtration tanks (incorporating scrapers) 80 * 1 Jan 2005 Flocculation tanks (incorporating scrapers) 80 * 1 Jan 2005 Inline mixers 15 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Raw water inlet screening systems 25 * 1 Jan 2005 Sludge treatment lagoons 50 * 1 Jan 2005 Wash water holding tanks 80 * 1 Jan 2005 Substitute Water supply (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used by irrigation water providers: Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 Assets used in water supply: Aerators and blowers 20 * 1 Jan 2005 Cathodic protection systems 20 * 1 Jan 2005 Chemical dosing pumps 25 * 1 Jan 2005 Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Raw water storage and supply assets: Bores 30 * 1 Jan 2005 Dam or weir intake structures 100 * 1 Jan 2005 Dams and weirs 100 * 1 Jan 2005 Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80 * 1 Jan 2005 Service connections: Water meters 20 * 1 Jan 2005 Valves: Generally 30 * 1 Jan 2005 Pressure reducing valves 25 * 1 Jan 2005 Water mains: being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Water supply control systems assets: Air scour flow meters, level sensors, transmitters and meters 10 * 1 Jan 2005 Chlorine analysers, mini labs, pH meters, turbidity analysers and meters 7 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Pressure sensors, transmitters and meters 10 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Water supply pumping station detention tanks 80 * 1 Jan 2005 Water treatment assets: Balance tanks 80 * 1 Jan 2005 Bore water treatment assets: Aerators and blowers 20 * 1 Jan 2005 Backwash pumps 25 * 1 Jan 2005 Batching tanks 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Drying beds 50 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Lime pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Lime silos 50 * 1 Jan 2005 Reactors 25 * 1 Jan 2005 Sludge thickeners 50 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical dosing systems 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Filtration tanks (incorporating scrapers) 80 * 1 Jan 2005 Flocculation tanks (incorporating scrapers) 80 * 1 Jan 2005 Inline mixers 15 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Raw water inlet screening systems 25 * 1 Jan 2005 Sludge treatment lagoons 50 * 1 Jan 2005 Wash water holding tanks 80 * 1 Jan 2005 [25] Table A, industry category CONSTRUCTION (30110 to 32990) Omit Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifiers) 5 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shaft 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Concreting plant: Buggies or dumpers (motorised) 5 1 Jan 2001 Hoppers, skips and hoist buckets 10 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 1 Jan 2001 Substitute Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Buggies or dumpers (motorised) 5 1 Jan 2001 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifiers) 5 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shaft 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Hoppers, skips and hoist buckets 10 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 1 Jan 2001 [26] Table A, industry category RETAIL TRADE (39110 to 43209) Omit ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Counters, freestanding (including check-out and service counters) 10 * 1 Jul 2005 Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2005 Floating timber 10 * 1 Jul 2005 Linoleum 10 * 1 Jul 2005 Vinyl 10 * 1 Jul 2005 Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Roller shutter electric motors 20 * 1 Jul 2005 Shelving 10 * 1 Jul 2005 Trolleys, customer shopping type 7 * 1 Jul 2005 Trolleys, stock type 10 * 1 Jul 2005 Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7 * 1 Jul 2005 Substitute ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Counters, freestanding (including check-out and service counters) 10 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2005 Floating timber 10 * 1 Jul 2005 Linoleum 10 * 1 Jul 2005 Vinyl 10 * 1 Jul 2005 Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Loading bay assets - see Table B Loading bay assets Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 Power supply assets, emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instrument) 25 * 1 Jul 2005 Power management unit 15 * 1 Jul 2005 Uninterruptible power supply (UPS) system: Line interactive type 5 * 1 Jul 2013 On line double conversion type 10 * 1 Jul 2013 Public address and paging system assets (including amplifiers, audio speakers and microphones) - see Table B Public address and paging system assets Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Roller shutter electric motors 20 * 1 Jul 2005 Shelving 10 * 1 Jul 2005 Signage used for business identification (including lighting for signs) - see Table B Advertising signs Trolleys, customer shopping type 7 * 1 Jul 2005 Trolleys, stock type 10 * 1 Jul 2005 Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7 * 1 Jul 2005 [27] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Road transport (46100 to 46239) Omit Road transport (46100 to 46239) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Substitute Road transport (46100 to 46239) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 * # 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 * # 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 * # 1 Jan 2005 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 * # 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 * # 1 Jan 2005 [28] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46110 to 53090), after sub-category Water transport and support services (48100 to 48200 and 52110 to 52190) Insert Other air and space transport (49009) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aircraft: Aeroplanes: General use 20 * # 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 * # 1 Jul 2002 Helicopters: General use 20 * # 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 * # 1 Jul 2002 [29] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46110 to 53090) , sub-category Scenic and sightseeing transport (50100 to 50290) Omit Scenic and sightseeing transport (50100 to 50290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gliders (including motor gliders) 20 * 1 Jul 2013 Hot air balloon ride operation assets: Flight instruments 10 * 1 Jul 2013 Hot air balloon assets: Baskets 6 * 1 Jul 2013 Burners 10 * 1 Jul 2013 Envelopes 5 * 1 Jul 2013 Fuel cylinders and tanks (incorporating shut off valves) 20 * 1 Jul 2013 Inflator fans 15 * 1 Jul 2013 Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: Cabins (including carriers) 25 * 1 Jul 2009 Communications assets: Communications cables 10 * 1 Jul 2009 Radios 5 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 15 * 1 Jul 2009 Rescue vehicles 30 * 1 Jul 2009 Ropes: Haul ropes 10 * 1 Jul 2009 Track ropes 20 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Towers: Tower heads 15 * 1 Jul 2009 Tower structures 30 * 1 Jul 2009 Transportation systems (incorporating drives and belts) 3 * 1 Jul 2009 Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts): Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables - above ground 10 * 1 Jul 2009 Communications cables - under ground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways (including covered walkways and carpets) 10 * 1 Jul 2009 Drive and return station assets (including braking system, drive system, gear boxes, motors, variable speed drives and tensioning systems) 20 * 1 Jul 2009 Oversnow transport assets: Oversnow transporters 8 * 1 Jul 2009 Skidoos 5 * 1 Jul 2009 Ropes: Main hauling rope for detachable lifts etc 15 * 1 Jul 2009 Main hauling rope for fixed grip, t-bars lifts etc 20 * 1 Jul 2009 Snow grooming assets (including free groomers, snow blowers and winches) 8 * 1 Jul 2009 Snowmaking assets including: Air water guns and fan guns 10 * 1 Jul 2009 Compressors, pumps, water mains and pipes 20 * 1 Jul 2009 Cooling towers 15 * 1 Jul 2009 Electrical cables - above ground 10 * 1 Jul 2009 Electrical cables - under ground 25 * 1 Jul 2009 Weather stations 5 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Tower heads and structures 30 * 1 Jul 2009 Substitute Scenic and sightseeing transport (50100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gliders (including motor gliders) 20 * 1 Jul 2013 Hot air balloon ride operation assets: Flight instruments 10 * 1 Jul 2013 Hot air balloon assets: Baskets 6 * 1 Jul 2013 Burners 10 * 1 Jul 2013 Envelopes 5 * 1 Jul 2013 Fuel cylinders and tanks (incorporating shut off valves) 20 * 1 Jul 2013 Inflator fans 15 * 1 Jul 2013 Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: Cabins (including carriers) 25 * 1 Jul 2009 Communications assets: Communications cables 10 * 1 Jul 2009 Radios 5 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 15 * 1 Jul 2009 Rescue vehicles 30 * 1 Jul 2009 Ropes: Haul ropes 10 * 1 Jul 2009 Track ropes 20 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Towers: Tower heads 15 * 1 Jul 2009 Tower structures 30 * 1 Jul 2009 Transportation systems (incorporating drives and belts) 3 * 1 Jul 2009 Pipeline transport (50210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Other transport n.e.c. (50290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts): Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables - above ground 10 * 1 Jul 2009 Communications cables - under ground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways (including covered walkways and carpets) 10 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 20 * 1 Jul 2009 Oversnow transport assets: Oversnow transporters 8 * 1 Jul 2009 Skidoos 5 * 1 Jul 2009 Ropes: Main hauling rope for detachable lifts etc 15 * 1 Jul 2009 Main hauling rope for fixed grip, t-bars lifts etc 20 * 1 Jul 2009 Snow grooming assets (including free groomers, snow blowers and winches) 8 * 1 Jul 2009 Snowmaking assets including: Air water guns and fan guns 10 * 1 Jul 2009 Compressors, pumps, water mains and pipes 20 * 1 Jul 2009 Cooling towers 15 * 1 Jul 2009 Electrical cables - above ground 10 * 1 Jul 2009 Electrical cables - under ground 25 * 1 Jul 2009 Weather stations 5 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Tower heads and structures 30 * 1 Jul 2009 [30] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), after sub-category Surveying and mapping services (69220) Insert Scientific testing and analysis services (69250) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coal laboratory assets: Sample preparation assets: Drop shatters 20 * 1 Jul 2018 Drum tumblers 15 * 1 Jul 2018 Drying ovens: Benchtop 7 * 1 Jul 2018 Others (including floor size with trolleys) 15 * 1 Jul 2018 Dust extraction systems 15 * 1 Jul 2018 Float-sink buckets 8 * 1 Jul 2018 Float-sink testing units (incorporating ventilation ducting, fans, density separation apparatus etc, but excluding float-sink buckets) 15 * 1 Jul 2018 Flotation machines (including froth rotation machines) 20 * 1 Jul 2018 Jaw crushers 10 * 1 Jul 2018 Pulverisers 10 * 1 Jul 2018 Riffle splitters 10 * 1 Jul 2018 Rotary Sample Dividers (RSDs) 15 * 1 Jul 2018 Sample storage assets: Cool room assets - see Table B Refrigeration assets Portable refrigerators/freezers 10 * 1 Jul 2018 Sample trays 5 * 1 Jul 2018 Sample trolleys 10 * 1 Jul 2018 Sieve shakers (excluding sieves) 10 * 1 Jul 2018 Sieves (including various meshes and sizes) 7 * 1 Jul 2018 Weighing scales 10 * 1 Jul 2018 Laboratory analytical equipment and instruments: Analytical balances 7 * 1 Jul 2018 Calorimeters 10 * 1 Jul 2018 Carbon and sulphur analysers 7 * 1 Jul 2018 CHN analysers (including carbon, hydrogen and nitrogen) 7 * 1 Jul 2018 Coal ash fusibility furnaces 10 * 1 Jul 2018 Crucible Swell Number (CSN) burners 10 * 1 Jul 2018 Dilatometers 9 * 1 Jul 2018 Fume cabinets 15 * 1 Jul 2018 Moisture testing ovens (including nitrogen setup apparatus) 10 * 1 Jul 2018 Muffle furnaces 15 * 1 Jul 2018 Particle size analysers 10 * 1 Jul 2018 Petrographic microscopes 10 * 1 Jul 2018 Plastometers 9 * 1 Jul 2018 Water baths (including ultrasonic water baths) 7 * 1 Jul 2018 X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7 * 1 Jul 2018 [31] Heading to Table B Omit Table B as at 1 July 2017 Substitute Table B as at 1 July 2018 [32] Table B, items beginning with C Omit Raised access floors in computer data rooms and server rooms 40 * 1 Jul 2014 Substitute Raised floors 25 * 1 Jul 2017 [33] Table B, items beginning with G Omit Generators (see Table B Power supply assets) Substitute Generators - see Table B Power supply assets [34] Table B, items beginning with P Omit Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2017 Substitute Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2017 [35] Table B, items beginning with S Omit Signage for business identification (including lighting for signs) 10 * 1 Jul 2005 Substitute Signage for business identification (including lighting for signs) - see Table B Advertising signs", "Related_Explanatory_Statements": "Effective Life 2018/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20181/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2017/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2017 (No 1)", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2017", "Date_of_Issue": "6 June 2017", "Signatory": "Liem Le Assistant Commissioner, Public Groups and International", "Registration_Number": "F2017L00746", "Registration_Date": "26 June 2017", "Body": "1. Name of Determination: This determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2017 (No 1). | 2. Commencement: This instrument commences on 1 July 2017. | 3. Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2015: Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2015 - F2015L00798 registered on 11 June 2015. | 4. Definitions - meaning of symbols used in Tables A and B: An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations. A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the Income Tax Assessment Act 1997. A plus (+) in the third column of Table A indicates a deduction over three years is available to primary producers for the depreciating assets under Subdivision 40-F of the Income Tax Assessment Act 1997 subject to satisfaction of the required conditions. (section 3) [1] Heading to Table A Omit Table A as at 1 July 2016 Substitute Table A as at 1 July 2017 [2] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290) Omit Above ground polyethylene pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives 15 * 1 Jul 2008 Substitute Above ground polyethylene (PE) pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives (VSDs) 15 * 1 Jul 2008 [3] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290) Omit Polyethylene 20 * 1 Jul 2008 PVC 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene 15 * 1 Jul 2008 Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene 10 * 1 Jul 2008 Substitute Polyethylene (PE) 20 * 1 Jul 2008 Polyvinylchloride (PVC) 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene (PE) 15 * 1 Jul 2008 Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene (PE) 10 * 1 Jul 2008 [4] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), subcategory Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) Omit PTO operated (including rotary hoes and power harrows) 8 * 1 Jul 2007 Substitute Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2007 [5] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290) , subcategory Fruit growing (01310 to 01360 and 01390) Omit PTO operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 Substitute Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 [6] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290) , sub-category Beef cattle farming (01420) Omit Cattle yards including races and coolers (steel and timber): Permanent types 30 * 1 Jan 2007 Portable types 20 * 1 Jan 2007 Feed bins including hay racks 15 *+ 1 Jan 2007 Substitute Cattle yards (including races and coolers (steel and timber)): Permanent types 30 * 1 Jan 2007 Portable types 20 * 1 Jan 2007 Feed bins (including hay racks) 15 *+ 1 Jan 2007 [7] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290) , sub-category Aquaculture (02011 to 02039) Omit Polyethylene 20 * 1 Jul 2007 Substitute Polyethylene (PE) 20 * 1 Jul 2007 [8] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290) , sub-category Aquaculture (02011 to 02039) Omit Above ground (polyethylene and polyvinylchloride including lay flat hoses) 10 * 1 Jul 2007 In ground (polyethylene and polyvinylchloride) 30 * 1 Jul 2007 Substitute Above ground (polyethylene (PE) and polyvinylchloride (PVC) including lay flat hoses) 10 * 1 Jul 2007 In ground (polyethylene (PE) and polyvinylchloride (PVC)) 30 * 1 Jul 2007 [9] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290) , after sub-category Fishing (04111 to 04199) Insert Other agriculture and fishing support services (05290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pulse and seed processing assets: Harvesting assets: Headers - flex drapers/pea pluckers 5 * 1 Jul 2017 Land rollers - steel 8 * 1 Jul 2017 Packaging assets: Bagging machines 10 * 1 Jul 2017 Bag sewers - see Table B Packaging machines Labellers 5 * 1 Jul 2017 Palletisers and depalletisers - see Table B Packaging machines Platform scales 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers, pallet wrappers and strapping machines) - see Table B Packaging machines Processing assets: Cleaning and pre-cleaning assets: Air screen 15 * 1 Jul 2017 Flat bed 8 * 1 Jul 2017 Screens 10 * 1 Jul 2017 Conditioning assets: Clippers/debearders 9 * 1 Jul 2017 Conditioning units/drying units/heaters 7 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Mixers 12 * 1 Jul 2017 Seed treaters 10 * 1 Jul 2017 Separating assets: Gravity tables 15 * 1 Jul 2017 Rotary sieves 10 * 1 Jul 2017 Indented cylinders 15 * 1 Jul 2017 Spirals 15 * 1 Jul 2017 Splitters 12 * 1 Jul 2017 Product and raw material handling and receiving assets: Augers 12 * 1 Jul 2017 Chaser bins 15 * 1 Jul 2017 Crates: Wooden 5 * 1 Jul 2017 Wooden (mesh reinforced) 20 * 1 Jul 2017 Elevators (including bucket elevators) 15 * 1 Jul 2017 Field bins 10 * 1 Jul 2017 Silos - conditioning 20 * 1 Jul 2017 Tubulators/Mobile belt conveyors/Belt shifters 10 * 1 Jul 2017 Weighbridges - See Table B Weighbridges Quality control assets: Magnets 7 * 1 Jul 2017 Metal detectors 8 * 1 Jul 2017 Sorting and sizing assets: Colour sorters 8 * 1 Jul 2017 Support assets: Air Compressors 7 * 1 Jul 2017 Extraction assets (including dust collectors and fans) 9 * 1 Jul 2017 [10] Table A, industry category MINING (06000 to 10900) , sub-category Oil and gas extraction (07000) Omit Infield gathering systems used for gas and associated water (including polyethylene pipes and pumps) 20 *# 1 Jul 2016 Substitute Infield gathering systems used for gas and associated water (including polyethylene (PE) pipes and pumps) 20 *# 1 Jul 2016 [11] Table A, industry category MINING (06000 to 10900) , after sub-category Mineral exploration services (10122) Insert Other mining support services (10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Blasting assets: Augers 10 * 1 Jul 2017 Blast hole pumps 7 * 1 Jul 2017 Explosive boxes 5 * 1 Jul 2017 Magazines 10 * 1 Jul 2017 Mobile processing units (MPU) Surface Motor vehicles - see Table B Motor vehicles and trailers MPU 9 * 1 Jul 2017 Underground MPU (incorporating motor vehicle and MPU) 6 * 1 Jul 2017 Remote control blasting units 5 * 1 Jul 2017 Stemming buckets 7 * 1 Jul 2017 Dewatering pumps 12 * 1 Jul 2017 Surface drill rigs (production) 10 * 1 Jul 2017 [12] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Meat processing (11110) Omit Carbon dioxide snow making machines 10 * 1 Jul 2013 Substitute Carbon dioxide (CO 2 ) snow making machines 10 * 1 Jul 2013 [13] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Meat processing (11110) Omit Cattle restrainers incorporating centre track belly conveyors 12 * 1 Jul 2013 Carcass cleaning systems: Cutting line sanitising systems (incorporating vacuum pumps and collection tanks) 8 * 1 Jul 2013 Decontamination chambers 20 * 1 Jul 2013 Dehorners 5 * 1 Jul 2013 Electrical immobilisers 12 * 1 Jul 2013 Electrical stimulators 12 * 1 Jul 2013 Evisceration tables incorporating organ pans 15 * 1 Jul 2013 Head cutters and droppers: Automatic 10 * 1 Jul 2013 Hand held hydraulic 5 * 1 Jul 2013 Hock cutters 5 * 1 Jul 2013 Knife blade sharpening machines 5 * 1 Jul 2013 Knocking boxes incorporating head restrainers 12 * 1 Jul 2013 Substitute Cattle restrainers (incorporating centre track belly conveyors) 12 * 1 Jul 2013 Carcass cleaning systems: Cutting line sanitising systems (incorporating vacuum pumps and collection tanks) 8 * 1 Jul 2013 Decontamination chambers 20 * 1 Jul 2013 Dehorners 5 * 1 Jul 2013 Electrical immobilisers 12 * 1 Jul 2013 Electrical stimulators 12 * 1 Jul 2013 Evisceration tables (incorporating organ pans) 15 * 1 Jul 2013 Head cutters and droppers: Automatic 10 * 1 Jul 2013 Hand held hydraulic 5 * 1 Jul 2013 Hock cutters 5 * 1 Jul 2013 Knife blade sharpening machines 5 * 1 Jul 2013 Knocking boxes (incorporating head restrainers) 12 * 1 Jul 2013 [14] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Meat processing (11110) Omit Overhead bleed, dressing and trim conveyors (incorporating housings, handles, chains and motors) including elevators and lowerators 20 * 1 Jul 2013 Pneumatic knives: De-hiding knives 2 * 1 Jul 2013 Meat trimmers/round knives and de-fatting knives 2 * 1 Jul 2013 Preparation and trimming stations 15 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Saws: Brisket saws 5 * 1 Jul 2013 Splitting saws 5 * 1 Jul 2013 Scribing saws 3 * 1 Jul 2013 Sheep brisket scissors 5 * 1 Jul 2013 Sheep restrainers incorporating belts, pulleys, drives and motors 10 * 1 Jul 2013 Sheep skin pullers 10 * 1 Jul 2013 Specialised pork slaughter floor assets: Carbon dioxide stunning chambers incorporating carousels 10 * 1 Jul 2013 Substitute Overhead bleed, dressing and trim conveyors ((incorporating housings, handles, chains and motors) including elevators and lowerators) 20 * 1 Jul 2013 Pneumatic knives: De-hiding knives 2 * 1 Jul 2013 Meat trimmers/round knives and de-fatting knives 2 * 1 Jul 2013 Preparation and trimming stations 15 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Saws: Brisket saws 5 * 1 Jul 2013 Splitting saws 5 * 1 Jul 2013 Scribing saws 3 * 1 Jul 2013 Sheep brisket scissors 5 * 1 Jul 2013 Sheep restrainers (incorporating belts, pulleys, drives and motors) 10 * 1 Jul 2013 Sheep skin pullers 10 * 1 Jul 2013 Specialised pork slaughter floor assets: Carbon dioxide (CO 2 ) stunning chambers (incorporating carousels) 10 * 1 Jul 2013 [15] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Meat processing (11110) Omit Variable speed drives 10 * 1 Jul 2013 Substitute Variable speed drives (VSDs) 10 * 1 Jul 2013 [16] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Meat processing (11110) Omit Reverse osmosis systems incorporating pumps, pipe work, membranes and controls 10 * 1 Jul 2013 Substitute Reverse osmosis systems (incorporating pumps, pipe work, membranes and controls) 10 * 1 Jul 2013 [17] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Poultry processing (11120) Omit Conveyor systems and troughing 20 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Refrigeration plant and boiler 10 1 Jan 2001 Substitute Chilling assets: Freezers (including blast tunnels, in-line air chillers, and spiral freezers) 15 * 1 Jul 2017 Spin chillers and immersion chillers 15 * 1 Jul 2017 Conveyors: overhead chains (carrying birds) 1 * 1 Jul 2017 Cut up & portion cutting assets: Cut-up machines (for body, breast, legs, necks, wings etc) 12 * 1 Jul 2017 Dicers, flatteners and portion cutters (including air, bowl, vacuum, vertical, water jet etc) 6 * 1 Jul 2017 Deboning area assets: Automatic deboners 10 * 1 Jul 2017 Bone scanners (x-ray or photo) 7 * 1 Jul 2017 Cone lines 10 * 1 Jul 2017 Extruders, grinders and mechanical deboned meat (MDM) machines 10 * 1 Jul 2017 Saws and pneumatic guns 5 * 1 Jul 2017 Skinners 6 * 1 Jul 2017 Defeathering equipment: Pluckers or pickers 13 * 1 Jul 2017 Pluckers (waterfowl necks or tails) 7 * 1 Jul 2017 Pluckers (drums and wax peelers) 6 * 1 Jul 2017 Scalders (air or water) 11 * 1 Jul 2017 Waxing tanks 8 * 1 Jul 2017 Evisceration equipment: Croppers, feet removers, giblet processors, head removers, heart lung harvesters, heart lung separators, openers, vent cutters etc) 11 * 1 Jul 2017 Inside/outside bird washers 15 * 1 Jul 2017 Further processing assets: Coating machines, breaders, dusters etc 10 * 1 Jul 2017 Filling machines (including Kiev, sausage, stuffing etc) 10 * 1 Jul 2017 Injectors (including brine, saline, seasoning etc) 15 * 1 Jul 2017 Marinating machines (including marinade sprayers, mixers, vacuum tumbler massagers etc) 10 * 1 Jul 2017 Ovens and cookers (including gyro, spiral, steam, thermal fluid fryers, vertical airflow etc) 15 * 1 Jul 2017 Grading equipment: Camera vision scanners 6 * 1 Jul 2017 Overhead chain weighing, sorting, and transfer systems 7 * 1 Jul 2017 Killing equipment: Controlled atmosphere stunning (CAS) machines 10 * 1 Jul 2017 Electric water stunners 12 * 1 Jul 2017 Killers 12 * 1 Jul 2017 Live bird handling systems (including live bird containers) 12 * 1 Jul 2017 Packaging machines generally (bagging machines, batchers, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Shrink dip tanks and shrink wrap tunnels 10 * 1 Jul 2017 [18] Table A, industry category MANUFACTURING (11110 to 25990) , sub-categories Dairy product manufacturing (11310 to 11330) and Milk and cream processing (11310) Omit Dairy product manufacturing (11310 to 11330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dairy product manufacturing: Centrifuges (includes separators, decanters, clarifiers and bactofuges) 15 * 1 Jan 2001 Cheese blockformers 15 * 1 Jan 2001 Churns (includes continuous buttermakers, butter reworkers and ice cream freezers) 15 * 1 Jan 2001 Continuous cheddaring machines 15 * 1 Jan 2001 Conveyors 15 * 1 Jul 2016 Driers (includes drum, fluidised bed and spray) 20 * 1 Jan 2001 Evaporators (includes circulation/vacuum chamber and falling film) 20 * 1 Jan 2001 Heat exchangers 15 * 1 Jan 2001 Homogenisers 15 * 1 Jan 2001 Membrane filtration plant: Filter membranes 11/2 * 1 Jan 2001 Membrane holding tanks 15 * 1 Jan 2001 Pumps (brine and cream) 10 1 Jan 2001 Tanks (includes storage, mixing, process and balance tanks) 20 * 1 Jan 2001 Water cooling and aerating plant 8 1 Jan 2001 Milk and cream processing (11310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary and support assets: Air compression assets - see Table B Air compression assets Benches and tables 15 * 1 Jul 2016 Boilers - see Table B Boilers Boot washers 10 * 1 Jul 2016 Cages (including cardboard cages and pallet cages) 10 * 1 Jul 2016 Chemical and flammable storage cabinets 10 * 1 Jul 2016 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2016 Control systems - see Table B Control systems and control system assets Conveyors 15 * 1 Jul 2016 Cooling assets: Chillers 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Crate handling assets (including lifters, stackers and de-stackers, turners etc) 12 * 1 Jul 2016 Dock levellers 15 * 1 Jul 2016 Dosing systems 15 * 1 Jul 2016 Fire control and alarm assets - see Table B Fire control and alarm assets Floor scrubbers and polishers 10 * 1 Jul 2016 Foamers 10 * 1 Jul 2016 Laboratory equipment - see Table B Laboratory assets used in quality control, sample checking etc Lifting and handling assets: Forklifts - see Table B Forklifts Hoists 10 * 1 Jul 2016 Pallet jacks and pallet trucks 10 * 1 Jul 2016 Scissor lifts 15 * 1 Jul 2016 Piping, pipelines and pipework 20 * 1 Jul 2016 Pumps 15 * 1 Jul 2016 Racking 15 * 1 Jul 2016 Refrigeration assets - see Table B Refrigeration assets Resin beads for milk and protein processing and water filtration 5 * 1 Jul 2016 Scales 10 * 1 Jul 2016 Shelving 12 * 1 Jul 2016 Silos (excluding milk silos) 20 * 1 Jul 2016 Steelwork structures (including ladders, platforms and walkways) 20 * 1 Jul 2016 Tanks: Chemical tanks 15 * 1 Jul 2016 Water tanks 20 * 1 Jul 2016 Trolleys 10 * 1 Jul 2016 Valves 15 * 1 Jul 2016 Washers (including bottle and crate washers) 15 * 1 Jul 2016 Waste water treatment assets 20 * 1 Jul 2016 Water filtration system assets (excluding resin beads) 15 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2016 Receiving, processing and storage assets: Heat exchangers 15 * 1 Jul 2016 Homogenisers 15 * 1 Jul 2016 Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 10 * 1 Jul 2016 Membrane filtration system assets 15 * 1 Jul 2016 Milk silos 20 * 1 Jul 2016 Mixers and blenders 15 * 1 Jul 2016 Pasteurisers 15 * 1 Jul 2016 Pumps 15 * 1 Jul 2016 Separators 15 * 1 Jul 2016 Standardisers 15 * 1 Jul 2016 Tanks (including storage, mixing, process and balance tanks) 20 * 1 Jul 2016 UHT aseptic processing system assets 15 * 1 Jul 2016 Valve matrixes 15 * 1 Jul 2016 Packaging assets: Bottle unscramblers 15 * 1 Jul 2016 Cartoning assets (including carton and case erecting, packing and closing machines, carton sealers) 15 * 1 Jul 2016 Checkweighers 10 * 1 Jul 2016 Debaggers (debagging tables) 20 * 1 Jul 2016 Filling and capping machines 15 * 1 Jul 2016 Inkjet and laser label printers 7 * 1 Jul 2016 Palletisers and depalletisers 15 * 1 Jul 2016 Palletising robots 10 * 1 Jul 2016 Product identification labellers (including coding machines and label applicators) 10 * 1 Jul 2016 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12 * 1 Jul 2016 Substitute Dairy product manufacturing (11310 to 11330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary and support assets: Air compression assets - see Table B Air compression assets Automated guided vehicles 12 * 1 Jul 2017 Bag and cardboard compactors 15 * 1 Jul 2017 Benches and tables 15 * 1 Jul 2016 Bin tippers 15 * 1 Jul 2017 Bins generally: Plastic 8 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Boilers - see Table B Boilers Boot washers 10 * 1 Jul 2016 Cages (including cardboard cages and pallet cages) 10 * 1 Jul 2016 Chemical and flammable storage cabinets 10 * 1 Jul 2016 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2016 Contaminant detectors (including magnets, metal detectors and x-ray units) 10 * 1 Jul 2017 Control systems - see Table B Control systems and control system assets Conveyors 15 * 1 Jul 2016 Cooling assets: Chillers 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Crate handling assets (including lifters, stackers and de-stackers, turners etc) 12 * 1 Jul 2016 Dehumidifiers 15 * 1 Jul 2017 Dock levellers 15 * 1 Jul 2016 Dosing systems 15 * 1 Jul 2016 Dust extractors and collectors 20 * 1 Jul 2017 Fire control and alarm assets - see Table B Fire control and alarm assets Floor scrubbers and polishers 10 * 1 Jul 2016 Foamers 10 * 1 Jul 2016 Infeed water treatment assets (excluding water storage tanks) 15 * 1 Jul 2017 Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 10 * 1 Jul 2016 Laboratory equipment - see Table B Laboratory assets used in quality control, sample checking etc Lifting and handling assets: Forklifts - see Table B Forklifts Hoists 10 * 1 Jul 2016 Lifters (including small bin, box, drum, roll and vacuum lifters) 10 * 1 Jul 2017 Pallet jacks and pallet trucks 10 * 1 Jul 2016 Scissor lifts 15 * 1 Jul 2016 Milk tankers (incorporating tank and trailer) 15 *# 1 Jul 2017 Piping, pipelines and pipework 20 * 1 Jul 2016 Power transformers 40 * 1 Jul 2017 Pumps: Chemical pumps 10 * 1 Jul 2017 Product pumps 12 * 1 Jul 2017 Vacuum pumps 12 * 1 Jul 2017 Water pumps 15 * 1 Jul 2017 Racking 15 * 1 Jul 2016 Refrigeration assets - see Table B Refrigeration assets Resin beads for milk and protein processing and water filtration 5 * 1 Jul 2016 Scales 10 * 1 Jul 2016 Shelving 12 * 1 Jul 2016 Silos 20 * 1 Jul 2016 Steelwork structures (including ladders, platforms and walkways) 20 * 1 Jul 2016 Tanks: Chemical storage tanks 15 * 1 Jul 2016 Water storage tanks 20 * 1 Jul 2016 Trolleys 10 * 1 Jul 2016 Valves 15 * 1 Jul 2016 Washers (including bottle and crate washers) 15 * 1 Jul 2016 Waste water treatment assets 20 * 1 Jul 2016 Water filtration system assets (excluding resin beads) 15 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2016 Assets used in common for product manufacturing and processing: Feeders (including loss-in-weight feeders and volumetric feeders) 10 * 1 Jul 2017 Heat exchangers 15 * 1 Jul 2016 Heaters (including air heaters and concentrate heaters) 20 * 1 Jul 2017 Homogenisers 15 * 1 Jul 2016 Hoppers 15 * 1 Jul 2017 In-line moisture meters and moisture controllers 10 * 1 Jul 2017 Membrane filtration system assets 15 * 1 Jul 2016 Mixers and blenders 15 * 1 Jul 2016 Pasteurisers and thermalisers 15 * 1 Jul 2017 Separators, decanters, clarifiers and bactofuges 15 * 1 Jul 2017 Standardisers 15 * 1 Jul 2016 Tanks (including storage, mixing, process and balance tanks) 20 * 1 Jul 2016 UHT aseptic processing system assets 15 * 1 Jul 2016 Valve matrixes 15 * 1 Jul 2016 Assets for butter and ice cream manufacturing: Churns (includes continuous buttermakers, butter reworkers and ice cream freezers) 15 * 1 Jan 2001 Assets for cheese manufacturing: Blockformers 15 * 1 Jul 2017 Cheese cutting machines (including cutters, grinders, shredders and slicers) 15 * 1 Jul 2017 Cheese washers 15 * 1 Jul 2017 Continuous cheese making machines 15 * 1 Jul 2017 Cooker stretchers 15 * 1 Jul 2017 Extruders 15 * 1 Jul 2017 Moulding machines 15 * 1 Jul 2017 Moulds: Plastic 10 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Presses 20 * 1 Jul 2017 Vats: Cheese making vats 20 * 1 Jul 2017 Culture vats 15 * 1 Jul 2017 Assets for dairy powder manufacturing: 1 Jul 2017 Blowers 15 * 1 Jul 2017 Crystallisers 20 * 1 Jul 2017 Dryers (including fluid bed and spray) 20 * 1 Jul 2017 Evaporators (including circulation/vacuum chamber and falling film) 20 * 1 Jul 2017 Powder bins 20 * 1 Jul 2017 Sifters 15 * 1 Jul 2017 Assets for yoghurt manufacturing: 1 Jul 2017 Aerators 15 * 1 Jul 2017 Fruit dosing system assets 15 * 1 Jul 2017 Fermentation tanks 20 * 1 Jul 2017 Incubation room assets: Fans 4 * 1 Jul 2017 Heaters 8 * 1 Jul 2017 Insulated sandwich panels 20 * 1 Jul 2017 Packaging assets: Bottle unscramblers 15 * 1 Jul 2016 Cartoning assets (including carton and case erecting, packing and closing machines, carton sealers) 15 * 1 Jul 2016 Checkweighers 10 * 1 Jul 2016 Cheese wrapping machines (including overwrappers and thermoforming machines) 12 * 1 Jul 2017 Debaggers (debagging tables) 20 * 1 Jul 2016 Filling and sealing/capping machines 15 * 1 Jul 2017 Inkjet and laser label printers 7 * 1 Jul 2016 Palletisers and depalletisers 15 * 1 Jul 2016 Palletising robots 10 * 1 Jul 2016 Product identification labellers (including coding machines and label applicators) 10 * 1 Jul 2016 Shrink tunnels 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12 * 1 Jul 2016 [19] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Fruit and vegetable processing (11400) Omit Clean in place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2010 Control system assets (excluding personal computers but including program logic controllers and switchgear) 10 * 1 Jul 2010 Substitute Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2010 Control system assets (excluding personal computers but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2010 [20] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Fruit and vegetable processing (11400) Omit Membrane filters generally including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters 7 * 1 Jul 2010 Substitute Membrane filters generally (including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters) 7 * 1 Jul 2010 [21] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Oil and fat manufacturing (11500) Omit Edible oil or fat, blended, manufacturing assets: Substitute Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): [22] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Oil and fat manufacturing (11500) Omit Measuring, monitoring and quality control assets: Belt weighers 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Flow meters 10 * 1 Jul 2012 Laboratory assets: Colorimeters 10 * 1 Jul 2012 Furnace ovens 15 * 1 Jul 2012 Gas chromatograph analysers 10 * 1 Jul 2012 Moisture and protein analysers, electronic (including near infrared analysers) 10 * 1 Jul 2012 Spectrophotometers 15 * 1 Jul 2012 Vacuum separators 10 * 1 Jul 2012 Quality control assets (including metal detectors and magnets) 10 * 1 Jul 2012 Seed samplers, hydraulic driven 10 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Packaging assets: Capping machines 15 * 1 Jul 2012 Cartoning assets (including carton and case erecting, packing and closing machines) 15 * 1 Jul 2012 Coding machines 10 * 1 Jul 2012 Filling machines 20 * 1 Jul 2012 Labellers 10 * 1 Jul 2012 Palletisers and depalletisers 20 * 1 Jul 2012 Robots (pick and place packaging machines) 10 * 1 Jul 2012 Wrapping machines (including shrink and stretch wrappers) 15 * 1 Jul 2012 Receiving and storage assets: Bins and containers 20 * 1 Jul 2012 Silos: Meal 20 * 1 Jul 2012 Seed 30 * 1 Jul 2012 Underground seed storage assets (including concrete dump pits) 40 * 1 Jul 2012 Seed and product handling assets: Augers, conveyors, elevators and hoppers 15 * 1 Jul 2012 Support assets: Centrifuges, decanters and separators 20 * 1 Jul 2012 Cooling towers (including packaged type) 20 * 1 Jul 2012 Deodorisers 30 * 1 Jul 2012 Drying assets (including vacuum dryers) 20 * 1 Jul 2012 Emission control assets: Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20 * 1 Jul 2012 Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20 * 1 Jul 2012 Filtration assets: Plate and frame presses and polished filters 30 * 1 Jul 2012 Pressure leaf filters 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Pipes and pipelines 25 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Stacks (steel flues) 20 * 1 Jul 2012 Tanks and vessels: Bulk oil storage tanks 30 * 1 Jul 2012 Other: Steel 20 * 1 Jul 2012 Stainless steel 30 * 1 Jul 2012 Olive oil processing assets 15 * 1 Jul 2008 Substitute Measuring and monitoring assets: Belt weighers 15 * 1 Jul 2012 Flow meters 10 * 1 Jul 2012 Laboratory assets: Colorimeters 10 * 1 Jul 2012 Furnace ovens 15 * 1 Jul 2012 Gas chromatograph analysers 10 * 1 Jul 2012 Moisture and protein analysers, electronic (including near infrared analysers) 10 * 1 Jul 2012 Spectrophotometers 15 * 1 Jul 2012 Vacuum separators 10 * 1 Jul 2012 Seed samplers, hydraulic driven 10 * 1 Jul 2012 Support assets: Centrifuges, decanters and separators 20 * 1 Jul 2012 Cooling towers (including packaged type) 20 * 1 Jul 2012 Deodorisers 30 * 1 Jul 2012 Drying assets (including vacuum dryers) 20 * 1 Jul 2012 Emission control assets: Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20 * 1 Jul 2012 Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20 * 1 Jul 2012 Filtration assets: Plate and frame presses and polished filters 30 * 1 Jul 2012 Pressure leaf filters 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Pipes and pipelines 25 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Stacks (steel flues) 20 * 1 Jul 2012 Tanks and vessels: Bulk oil storage tanks 30 * 1 Jul 2012 Other: Steel 20 * 1 Jul 2012 Stainless steel 30 * 1 Jul 2012 Linseed or flaxseed and other edible, non-modified, refined or solvent extracted oil processing assets (including chai, hemp, acacia and excluding olive oil): Preparatory and extraction assets: Cleaning and pre-cleaning assets (including seed cleaners and vibratory screens) 15 * 1 Jul 2017 Cookers 15 * 1 Jul 2017 Crushing and breaking assets (including grinders, flaking machines and seed crackers) 20 * 1 Jul 2017 Extruders (including expellers and screw presses) 15 * 1 Jul 2017 Filtration assets (including plate and frame presses and pressure leaf filters) 15 * 1 Jul 2017 Pipes and pipelines 20 * 1 Jul 2017 Tanks and vats 15 * 1 Jul 2017 Olive oil processing assets 15 * 1 Jul 2008 Packaging assets: Bag sewers - see Table B Packaging machines Capping machines 15 * 1 Jul 2012 Cartoning assets (including carton and case erecting, packing and closing machines) 15 * 1 Jul 2017 Coding machines 10 * 1 Jul 2012 Filling machines 20 * 1 Jul 2017 Labellers 10 * 1 Jul 2017 Palletisers and depalletisers 20 * 1 Jul 2012 Platform scales - see Table B Platform scales Robots (pick and place packaging machines) 10 * 1 Jul 2012 Wrapping machines (including shrink and stretch wrappers) 15 * 1 Jul 2012 Quality control assets (including metal detectors and magnets) 10 * 1 Jul 2012 Receiving and storage assets: Bins and containers 20 * 1 Jul 2017 Silos: Conditioning/sealed 20 * 1 Jul 2017 Meal 20 * 1 Jul 2012 Seed 30 * 1 Jul 2012 Underground seed storage assets (including concrete dump pits) 40 * 1 Jul 2012 Seed and product handling assets: Augers, conveyors, elevators and hoppers 15 * 1 Jul 2017 Support assets: Control systems (excluding personal computers) - see Table B Control systems and control system assets Cool rooms - see Table B Refrigeration assets Forklifts - see Table B Forklifts Generators - see Table B Power supply assets Weighbridges - see Table B Weighbridges [23] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Grain mill product manufacturing (11610) Omit Flour milling plant: Bins (wooden) 33 ⅓ 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Silos, concrete 50 * 1 Jan 2004 Silos, galvanised 30 * 1 Jan 2004 Silos, steel 40 * 1 Jan 2004 Linseed oil manufacturing plant 13 ⅓ 1 Jan 2001 Substitute Flour milling assets: Grain cleaning, milling and refining assets: Extraction and evaporation assets: Blowers, fans and evaporative coolers 15 * 1 Jul 2017 Control systems (dust collectors) - see Table B Control systems and control system assets Cyclones and dust collectors 20 * 1 Jul 2017 Grain screen cleaners 12 * 1 Jul 2017 Gravity tables or separators 20 * 1 Jul 2017 Hammer mills 15 * 1 Jul 2017 Horizontal scourers 13 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Intensive dampeners 20 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Purifiers 20 * 1 Jul 2017 Roller mills 20 * 1 Jul 2017 Rotary sieves 12 * 1 Jul 2017 Packaging assets: Bag sewers - see Table B packaging machines Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2017 Hoists 15 * 1 Jul 2017 Inspection equipment (including check weighers, metal detectors, counting machines etc) - see Table B Packaging machines Label applicators 10 * 1 Jul 2017 Multihead and singlehead weighers - see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Vertical form fill and seal/volumetric fillers (including valve bag fillers) 15 * 1 Jul 2017 Weighers 25 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers) - see Table B Packaging machines Product and raw material handling and receiving assets: Conveyors (including belt, chain, drag, screw) 15 * 1 Jul 2017 Elevators 20 * 1 Jul 2017 Silos: Concrete 50 * 1 Jan 2004 Conditioning/sealed 20 * 1 Jul 2017 Flexible 10 * 1 Jul 2017 Galvanised 30 * 1 Jan 2004 Steel 40 * 1 Jan 2004 Weighbridges - see Table B Weighbridges Quality control assets: Laboratory testing equipment (including near infrared analysers) 10 * 1 Jul 2017 Test kitchen assets (including dough makers, breadmakers, ovens, provers) 10 * 1 Jul 2017 Test mills 25 * 1 Jul 2017 [24] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Grain mill product manufacturing (11610) Omit Clean in place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Substitute Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 [25] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Grain mill product manufacturing (11610) Omit CO 2 extraction units 15 * 1 Jul 2008 Substitute Carbon dioxide (CO 2 ) extraction units 15 * 1 Jul 2008 [26] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Grain mill product manufacturing (11610) Omit Rice milling plant 13 ⅓ 1 Jan 2001 Substitute Rice milling assets: Grain cleaning, milling and refining assets: Colour sorters 10 * 1 Jul 2017 De-stoners (including aspirators) 15 * 1 Jul 2017 Extraction and evaporation assets (including blowers, dust collectors, dryers, fans) 15 * 1 Jul 2017 Flow weighers 20 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Length graders 20 * 1 Jul 2017 Paddy cleaners and pre-cleaners 20 * 1 Jul 2017 Paddy separators 15 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Thickness grading assets (including scalpers and rotary screens) 20 * 1 Jul 2017 Whiteners (including abrasive and friction whiteners) 15 * 1 Jul 2017 Packaging assets: Cartoning assets (including bagging machines, bag sealers, carton and case erecting, packing and closing machines) - see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Weighers 20 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) - see Table B Packaging machines Product and raw material handling and receiving assets: Augers, conveyors and elevators 15 * 1 Jul 2017 Quality control assets: Inspection equipment (including check weighers and metal detectors) 10 * 1 Jul 2017 Laboratory equipment (including moisture testing machines) 10 * 1 Jul 2017 Magnets 10 * 1 Jul 2017 Support assets: Air compressors - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Fumigation systems 15 * 1 Jul 2017 [27] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Sugar manufacturing (11810) Omit Programmable logic controllers 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives 10 * 1 Jul 2011 Substitute Programmable logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 [28] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Sugar manufacturing (11810) Omit Product identification labellers including decorating, applicator and coding machines 10 * 1 Jul 2011 Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 15 * 1 Jul 2011 Substitute Product identification labellers (including decorating, applicator and coding machines) 10 * 1 Jul 2011 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 15 * 1 Jul 2011 [29] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Prepared animal and bird feed manufacturing (11920) Omit Silos (including PVC and steel construction) 15 * 1 Jul 2012 Storage tanks (including PVC and steel construction) 15 * 1 Jul 2012 Substitute Silos (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 Storage tanks (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 [30] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Other food product manufacturing n.e.c. (11990) Omit Inspection equipment including checkweighers, metal detectors, counting machines etc 12 * 1 Jul 2012 Substitute Inspection equipment (including checkweighers, metal detectors, counting machines etc) 12 * 1 Jul 2012 [31] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Other food product manufacturing n.e.c. (11990) Omit Control system assets (including programmable logic controllers and variable speed drives ) 10 * 1 Jul 2012 Substitute Control system assets (including programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 [32] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Other food product manufacturing n.e.c. (11990) Omit Clean in place (CIP) assets 10 * 1 Jul 2012 Substitute Clean-in-place (CIP) assets 10 * 1 Jul 2012 [33] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Other food product manufacturing n.e.c. (11990) Omit Frying oil reclaiming and cleansing systems incorporating filtration equipment, storage tanks and ventilation hoods 20 * 1 Jul 2012 Substitute Frying oil reclaiming and cleansing systems (incorporating filtration equipment, storage tanks and ventilation hoods) 20 * 1 Jul 2012 [34] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Soft drink, cordial and syrup manufacturing (12110) Omit Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and ultra violet filters) 15 * 1 Jul 2009 Substitute Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and UV filters) 15 * 1 Jul 2009 [35] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Soft drink, cordial and syrup manufacturing (12110) Omit Clean in place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009 Control system assets (excluding personal computers, but including program logic controllers and switchgear ) 10 * 1 Jul 2009 Substitute Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009 Control system assets (excluding personal computers, but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2009 [36] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Soft drink, cordial and syrup manufacturing (12110) Omit Liquid CO 2 storage 20 * 1 Jul 2009 Substitute Liquid carbon dioxide (CO 2 ) storage 20 * 1 Jul 2009 [37] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Beer manufacturing (except non-alcoholic beer) (12120) Omit Carbon dioxide recovery system assets: Substitute Carbon dioxide (CO 2 ) recovery system assets: [38] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Beer manufacturing (except non-alcoholic beer) (12120) Omit Liquid CO 2 storage Substitute Liquid carbon dioxide (CO 2 ) storage [39] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Beer manufacturing (except non-alcoholic beer) (12120) Omit Clean in place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Substitute Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 [40] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Textile, leather, clothing and footwear manufacturing (13110 to 13520) After Vulcanising moulds 5 1 Jan 2001 Insert Carpet manufacturing assets: Accumulators 20 * 1 Jul 2017 Beamers (including warpers) 15 * 1 Jul 2017 Creels 20 * 1 Jul 2017 Cutting tables 15 * 1 Jul 2017 J Bins 20 * 1 Jul 2017 Lapping and mending frames 15 * 1 Jul 2017 Lapping trolleys 15 * 1 Jul 2017 Latex application assets 17 * 1 Jul 2017 Offline mending tables 15 * 1 Jul 2017 Ovens 20 * 1 Jul 2017 Pre-coat assets (including direct coat applicators and steamers) 15 * 1 Jul 2017 Re-wind machines 13 * 1 Jul 2017 Roll-up machines 15 * 1 Jul 2017 Sample binding assets (including binders and sewing machines) 15 * 1 Jul 2017 Sample cutting assets (including stamping presses) 15 * 1 Jul 2017 Shearers 20 * 1 Jul 2017 Stretchers (including pre-tenters) 15 * 1 Jul 2017 Tufters 15 * 1 Jul 2017 [41] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Textile, leather, clothing and footwear manufacturing (13110 to 13520) Omit Wool scouring machinery 16 ⅔ 1 Jan 2001 Substitute Wool and fleece scouring and carbonising assets: Baker 16 * 1 Jul 2017 Bale breaker (including wool feeder and wool opener) 15 * 1 Jul 2017 Crusher (including duster) 13 * 1 Jul 2017 Dryers: Used in carbonising 13 * 1 Jul 2017 Used in scouring 18 * 1 Jul 2017 Dust extraction plant 15 * 1 Jul 2017 Grease separators 15 * 1 Jul 2017 High density press 15 * 1 Jul 2017 Scour machine 15 * 1 Jul 2017 Waste treatment system 10 * 1 Jul 2017 [42] Table A, industry category MANUFACTURING (11110 to 25990) after sub-category Log sawmilling and timber dressing (14110 to 14130) Insert Other wood product manufacturing (14910 to 14990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 [43] Table A, industry category MANUFACTURING (11110 to 25990) after sub-category Reconstituted wood product manufacturing (14940) Omit Other wood product manufacturing (14910 to 14990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 [44] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Sanitary paper product manufacturing (15240) Omit Control system and monitoring assets (including programmable logic controllers, variable speed drives, instruments and sensors) 10 * 1 Jul 2013 Substitute Control system and monitoring assets (including programmable logic controllers (PLCs), variable speed drives (VSDs), instruments and sensors) 10 * 1 Jul 2013 [45] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Printing support services (16120) Omit Conventional flexographic plate making assets (including combination units, dryers, post exposure units, ultra violet (UV) light exposure units and washout units) 7 * 1 Jan 2006 Substitute Conventional flexographic plate making assets (including combination units, dryers, post exposure units, UV light exposure units and washout units) 7 * 1 Jan 2006 [46] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Industrial gas manufacturing (18110) Omit Extraction fans for waste CO 2 10 * 1 Jul 2011 Substitute Extraction fans for waste carbon dioxide (CO 2 ) 10 * 1 Jul 2011 [47] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Industrial gas manufacturing (18110) Omit Liquid CO 2 storage assets: Substitute Liquid carbon dioxide (CO 2 ) storage assets: [48] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Industrial gas manufacturing (18110) Omit Liquid CO 2 pumps 15 * 1 Jul 2011 Substitute Liquid carbon dioxide (CO 2 ) pumps 15 * 1 Jul 2011 [49] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Omit Carbon dioxide absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 Substitute Carbon dioxide (CO 2 ) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 [50] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Omit Chemical storage tanks: Polyethylene 12 * 1 Jul 2013 Substitute Chemical storage tanks: Polyethylene (PE) 12 * 1 Jul 2013 [51] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Omit Water storage tanks: Polyethylene 15 * 1 Jul 2013 Substitute Water storage tanks: Polyethylene (PE) 15 * 1 Jul 2013 [52] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Omit Fire protection systems (incorporating auxiliary monitors, fire and ultraviolet detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 Substitute Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 [53] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Omit Chemical tanks (including clean in place tanks): Substitute Chemical tanks (including clean-in-place (CIP) tanks): [54] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Rigid and semi rigid polymer product manufacturing (19120) Omit Control system assets - see Table B Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives ) Substitute Control system assets - see Table B Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) [55] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Rigid and semi rigid polymer product manufacturing (19120) Omit Foamed polyethylene or extruded polystyrene extruder dies 10 * 1 Jul 2016 Substitute Foamed polyethylene (PE) or extruded polystyrene extruder dies 10 * 1 Jul 2016 [56] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Rigid and semi rigid polymer product manufacturing (19120) Omit Foamed polyethylene or extruded polystyrene extruders 10 * 1 Jul 2016 Substitute Foamed polyethylene (PE) or extruded polystyrene extruders 10 * 1 Jul 2016 [57] Table A, industry category MANUFACTURING (11110 to 25990) after sub-category Paint and coatings manufacturing (19160) Insert Non-metallic mineral product manufacturing (20100 to 20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 [58] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Glass and glass product manufacturing (20100) Omit Others including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling 15 * 1 Jul 2009 Substitute Others (including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling) 15 * 1 Jul 2009 [59] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Non-metallic mineral product manufacturing (20210 to 20900) Omit Non-metallic mineral product manufacturing (20210 to 20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 [60] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Ready-mixed concrete manufacturing (20330) Omit Polyethylene water tanks 8 * 1 Jul 2014 Substitute Polyethylene (PE) water tanks 8 * 1 Jul 2014 [61] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Closed circuit television (CCTV) system 3 * 1 Jul 2010 Coil cars including hydraulic sliding floor plates 13 * 1 Jul 2010 Substitute CCTV system 3 * 1 Jul 2010 Coil cars (including hydraulic sliding floor plates) 13 * 1 Jul 2010 [62] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Uninterruptible power supplies 5 * 1 Jul 2010 Substitute Uninterruptible power supplies (UPS) 5 * 1 Jul 2010 [63] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Stacks including flare off stacks (incorporating burners and derricks) 20 * 1 Jul 2010 Substitute Stacks (including flare off stacks (incorporating burners and derricks)) 20 * 1 Jul 2010 [64] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Weighbridges incorporating load cells 20 * 1 Jul 2010 Substitute Weighbridges (incorporating load cells) 20 * 1 Jul 2010 [65] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Pumps including slurry disposal pumps 15 * 1 Jul 2010 Substitute Pumps (including slurry disposal pumps) 15 * 1 Jul 2010 [66] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Hot cars incorporating locomotive, wagon, tray and bogies 15 * 1 Jul 2009 Substitute Hot cars (incorporating locomotive, wagon, tray and bogies) 15 * 1 Jul 2009 [67] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Cooling towers incorporating fans, motors, access platforms and stairs 25 * 1 Jul 2009 Substitute Cooling towers (incorporating fans, motors, access platforms and stairs) 25 * 1 Jul 2009 [68] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Down coiler assets including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drives) 15 * 1 Jul 2010 Substitute Down coiler assets (including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drives)) 15 * 1 Jul 2010 [69] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Slurry tanks incorporating agitators 15 * 1 Jul 2010 Substitute Slurry tanks (incorporating agitators) 15 * 1 Jul 2010 [70] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Walking beam cooling beds incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics 20 * 1 Jul 2010 Substitute Walking beam cooling beds (incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics) 20 * 1 Jul 2010 [71] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit De burring machines incorporating fixed drives 15 * 1 Jul 2010 Substitute De-burring machines (incorporating fixed drives) 15 * 1 Jul 2010 [72] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Up enders including hydraulics 17 * 1 Jul 2010 Substitute Up-enders (including hydraulics) 17 * 1 Jul 2010 [73] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Shears incorporating motors and drives 17 * 1 Jul 2010 Substitute Shears (incorporating motors and drives) 17 * 1 Jul 2010 [74] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Coil transfer arms incorporating motors, gearboxes and drive shafts 15 * 1 Jul 2011 End spades 20 * 1 Jul 2011 Gas temper furnaces 20 * 1 Jul 2011 Induction heaters 20 * 1 Jul 2011 Noise reduction enclosures 30 * 1 Jul 2011 Presses 20 * 1 Jul 2011 Quench systems incorporating heat exchangers, transfer arms, tanks, pipes and pumps 20 * 1 Jul 2011 Shears 20 * 1 Jul 2011 Tooling 15 * 1 Jul 2011 Transfer systems incorporating flat bed transfer table 30 * 1 Jul 2011 Substitute Coil transfer arms (incorporating motors, gearboxes and drive shafts) 15 * 1 Jul 2011 End spades 20 * 1 Jul 2011 Gas temper furnaces 20 * 1 Jul 2011 Induction heaters 20 * 1 Jul 2011 Noise reduction enclosures 30 * 1 Jul 2011 Presses 20 * 1 Jul 2011 Quench systems (incorporating heat exchangers, transfer arms, tanks, pipes and pumps) 20 * 1 Jul 2011 Shears 20 * 1 Jul 2011 Tooling 15 * 1 Jul 2011 Transfer systems (incorporating flat bed transfer table) 30 * 1 Jul 2011 [75] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Acid and alkaline cleaning baths including scrubbing units, rolls and electrical grids 13 * 1 Jul 2011 Substitute Acid and alkaline cleaning baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011 [76] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) Omit Electro plating baths including scrubbing units, rolls and electrical grids 13 * 1 Jul 2011 Pickling tanks including scrubbing units and rolls and electrical grids 13 * 1 Jul 2011 Preheat furnaces 20 * 1 Jul 2011 Recoilers, bridles and uncoilers 15 * 1 Jul 2011 Rinse tanks 15 * 1 Jul 2011 Side trimmers 15 * 1 Jul 2011 Temper mills 20 * 1 Jul 2011 Tension control system including steering 10 * 1 Jul 2011 Substitute Electro plating baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011 Pickling tanks (including scrubbing units and rolls and electrical grids) 13 * 1 Jul 2011 Preheat furnaces 20 * 1 Jul 2011 Recoilers, bridles and uncoilers 15 * 1 Jul 2011 Rinse tanks 15 * 1 Jul 2011 Side trimmers 15 * 1 Jul 2011 Temper mills 20 * 1 Jul 2011 Tension control system (including steering) 10 * 1 Jul 2011 [77] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Steel coil roll forming, slitting and blanking and sheet metal forming (22210 to 22290) Omit PLCs 10 * 1 Jul 2012 Potentiometers 5 * 1 Jul 2012 Variable speed drives 10 * 1 Jul 2012 Control systems including roll former control systems (incorporating end coders), de-coiler/un-coiler control systems and snubber control systems 10 * 1 Jul 2012 Substitute Programmable logic controllers (PLCs) 10 * 1 Jul 2012 Potentiometers 5 * 1 Jul 2012 Variable speed drives (VSDs) 10 * 1 Jul 2012 Control systems (including roll former control systems (incorporating end coders), de-coiler/un-coiler control systems and snubber control systems) 10 * 1 Jul 2012 [78] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110) Omit Power supply assets including generators - use any relevant determinations made for Power supply assets in Table B Substitute Power supply assets (including generators) - use any relevant determinations made for Power supply assets in Table B [79] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110) Omit Gas storage tanks (including argon, CNG and nitrogen gas storage tanks) 30 * 1 Jul 2011 Substitute Gas storage tanks (including argon, compressed natural gas (CNG) and nitrogen gas storage tanks) 30 * 1 Jul 2011 [80] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110) Omit Water demineralising plant assets including containers, pipework, pumps and reverse osmosis assets 15 * 1 Jul 2011 Substitute Water demineralising plant assets (including containers, pipework, pumps and reverse osmosis assets) 15 * 1 Jul 2011 [81] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110) Omit Chassis rail processing machines incorporating drilling and profiling 20 * 1 Jul 2011 Substitute Chassis rail processing machines (incorporating drilling and profiling) 20 * 1 Jul 2011 [82] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110) Omit Urea dispensing systems incorporating intermediate bulk containers, hose reels, meters and pumps 10 * 1 Jul 2011 Headlight aiming equipment 10 * 1 Jul 2011 Torque testing machines (including chassis dynamometers and engine dynamometers) 12 * 1 Jul 2011 Wheel alignment assets: Wheel alignment lasers 4 * 1 Jul 2011 Wheel alignment systems incorporating alignment machines housing computer hardware and software, probes and sensors 15 * 1 Jul 2011 Substitute Urea dispensing systems (incorporating intermediate bulk containers, hose reels, meters and pumps) 10 * 1 Jul 2011 Headlight aiming equipment 10 * 1 Jul 2011 Torque testing machines (including chassis dynamometers and engine dynamometers) 12 * 1 Jul 2011 Wheel alignment assets: Wheel alignment lasers 4 * 1 Jul 2011 Wheel alignment systems (incorporating alignment machines housing computer hardware and software, probes and sensors) 15 * 1 Jul 2011 [83] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110) Omit Coil loaders including hydraulic carts, lift tables and platforms 15 * 1 Jul 2012 Substitute Coil loaders (including hydraulic carts, lift tables and platforms) 15 * 1 Jul 2012 [84] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Motor vehicle manufacturing (23110) Omit Automated nut runner and fastening systems incorporating cables and controllers, and including bolt torquing robots 10 * 1 Jul 2012 Substitute Automated nut runner and fastening systems (incorporating cables and controllers, and including bolt torquing robots) 10 * 1 Jul 2012 [85] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Electricity supply (26110 to 26400), Power generators, Co-generation Omit Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Substitute Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 [86] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Electricity supply (26110 to 26400) , Power generators, Combined cycle Omit Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Substitute Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 [87] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Electricity supply (26110 to 26400) , Power generators, Diesel or gas engine Omit Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Substitute Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 [88] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Electricity supply (26110 to 26400) , Power generators, Gas turbine Omit Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Substitute Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 [89] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Electricity supply (26110 to 26400) , Power generators, Hydro-electric Omit Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Substitute Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 [90] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Electricity supply (26110 to 26400) , Power generators, Thermal Omit Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Substitute Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 [91] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Gas supply (27000) Omit PVC pipelines 30 *# 1 Jul 2002 Substitute Polyvinylchloride (PVC) pipelines 30 *# 1 Jul 2002 [92] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Water supply (28110) Omit Chlorine analysers, mini labs, PH meters, turbidity analysers and meters 7 * 1 Jan 2005 Substitute Chlorine analysers, mini labs, pH meters, turbidity analysers and meters 7 * 1 Jan 2005 [93] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Water supply (28110) Omit Variable speed drives 15 * 1 Jan 2005 Substitute Variable speed drives (VSDs) 15 * 1 Jan 2005 [94] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Sewerage and drainage services (28120) Omit Chlorine residual analysers and PH meters 7 * 1 Jan 2005 Substitute Chlorine residual analysers and pH meters 7 * 1 Jan 2005 [95] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Sewerage and drainage services (28120) Omit Variable speed drives 15 * 1 Jan 2005 Substitute Variable speed drives (VSDs) 15 * 1 Jan 2005 [96] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Solid waste collection services (29110) Omit Washing assets including pressure washers 4 * 1 Jul 2015 Substitute Washing assets (including pressure washers) 4 * 1 Jul 2015 [97] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Waste treatment and disposal services (29210) Omit Extraction assets including wells, laterals and headers, and condensate systems 8 * 1 Jul 2015 Substitute Extraction assets (including wells, laterals and headers, and condensate systems) 8 * 1 Jul 2015 [98] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Waste treatment and disposal services (29210) Omit Flare skid assets generally including blowers, monitoring systems and flame arresters, but excluding flare stacks 71/2 * 1 Jul 2015 Substitute Flare skid assets generally (including blowers, monitoring systems and flame arresters, but excluding flare stacks) 71/2 * 1 Jul 2015 [99] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Waste remediation and materials recovery services (29220) Omit Conveyors generally (incorporating belt, drive, motors and supporting structure) including walking floor conveyors 9 * 1 Jul 2014 Substitute Conveyors generally ((incorporating belt, drive, motors and supporting structure) including walking floor conveyors) 9 * 1 Jul 2014 [100] Table A, industry category Construction (30110 to 32990) Omit Surveying assets including levels - see Table A Surveying and mapping services (69220) Substitute Surveying assets (including levels) - see Table A Surveying and mapping services (69220) [101] Table A, industry category WHOLESALE TRADE (33110 to 38000) , sub-category Petroleum product wholesaling (33210) Omit Fire protection systems (incorporating auxiliary monitors, fire and ultraviolet detectors, fire indicator anels, fire retardant lines and foam storage tank) 15 * 1 Jul 2010 Substitute Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator anels, fire retardant lines and foam storage tank) 15 * 1 Jul 2010 [102] Table A, industry category RETAIL TRADE (39110 to 43209) , sub-category Motor vehicle tyre or tube retailing (39220) Omit Air tools including ratchet guns 2 * 1 Jul 2011 Substitute Air tools (including ratchet guns) 2 * 1 Jul 2011 [103] Table A, industry category RETAIL TRADE (39110 to 43209) , sub-category Motor vehicle tyre or tube retailing (39220) Omit Polyethylene 15 * 1 Jul 2011 Substitute Polyethylene (PE) 15 * 1 Jul 2011 [104] Table A, industry category RETAIL TRADE (39110 to 43209) , sub-category Motor vehicle tyre or tube retailing (39220) Omit Wheel lifters incorporating tyre spreaders 8 * 1 Jul 2011 Substitute Wheel lifters (incorporating tyre spreaders) 8 * 1 Jul 2011 [105] Table A, industry category RETAIL TRADE (39110 to 43209) , sub-category Fuel retailing (40000) Omit Coffee making machines including espresso and drip filter type machines 5 * 1 Jul 2010 Counters - freestanding 10 * 1 Jul 2010 Display shelving and racking 10 * 1 Jul 2010 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 7 * 1 Jul 2010 Hot food display assets including bain maries 10 * 1 Jul 2010 Substitute Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2010 Counters - freestanding 10 * 1 Jul 2010 Display shelving and racking 10 * 1 Jul 2010 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 7 * 1 Jul 2010 Hot food display assets (including bain maries) 10 * 1 Jul 2010 [106] Table A, industry category ACCOMMODATION AND FOOD SERVICES (46100 to 53090) , sub-category Accommodation (44000) Omit Audio visual entertainment assets including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection equipment) 5 * 1 Jul 2005 Substitute Audio visual entertainment assets (including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection equipment)) 5 * 1 Jul 2005 [107] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Tramway and light rail passenger transport services (46220) Omit Automatic vehicle monitoring tram borne equipment including transponders 10 * 1 Jul 2010 Substitute Automatic vehicle monitoring tram borne equipment (including transponders) 10 * 1 Jul 2010 [108] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Rail freight and passenger transport services (47100 to 47200) Omit Control systems including commutators 10 * 1 Jul 2010 Substitute Control systems (including commutators) 10 * 1 Jul 2010 [109] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Rail freight and passenger transport services (47100 to 47200) Omit Uninterruptible power supply systems 5 * 1 Jul 2010 Substitute Uninterruptible power supply (UPS) systems 5 * 1 Jul 2010 [110] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Water transport and support services (48100 to 48200 and 52110 to 52190) Omit Navigational and communication assets acquired separately from the vessel (including autopilots, chart plotters, depth sounders, global positioning systems [GPS], radar systems and marine radios) 5 * 1 Jul 2009 Substitute Navigational and communication assets acquired separately from the vessel (including autopilots, chart plotters, depth sounders, GPS, radar systems and marine radios) 5 * 1 Jul 2009 [111] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Water transport and support services (48100 to 48200 and 52110 to 52190) Omit Control system assets - PLCs and hardware 10 * 1 Jul 2002 Substitute Control system assets - programmable logic controllers (PLCs) and hardware 10 * 1 Jul 2002 [112] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Scenic and sightseeing transport (50100 to 50290) Omit Cabins including carriers 25 * 1 Jul 2009 Substitute Cabins (including carriers) 25 * 1 Jul 2009 [113] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Scenic and sightseeing transport (50100 to 50290) Omit Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives and tensioning systems) 15 * 1 Jul 2009 Substitute Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 15 * 1 Jul 2009 [114] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (44000 to 45302) , sub-category Scenic and sightseeing transport (50100 to 50290) Omit Transportation systems incorporating drives and belts 3 * 1 Jul 2009 Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas including double, triple and quad chair lifts, T-bar, poma and surface lifts: Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables - above ground 10 * 1 Jul 2009 Communications cables - under ground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways including covered walkways and carpets 10 * 1 Jul 2009 Substitute Transportation systems (incorporating drives and belts) 3 * 1 Jul 2009 Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts): Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables - above ground 10 * 1 Jul 2009 Communications cables - under ground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways (including covered walkways and carpets) 10 * 1 Jul 2009 [115] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Motion picture and video activities (55110 to 55140), Post production sound assets Omit Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 3 * 1 Jan 2006 Substitute Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 3 * 1 Jan 2006 [116] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Motion picture and video activities (55110 to 55140), Sound recording assets Omit Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 2 * 1 Jan 2006 Substitute Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 2 * 1 Jan 2006 [117] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Radio broadcasting (56100) Omit PC based assets (including, delay units, logging units, program fail detectors, RDS generators etc) 6 * 1 Jul 2012 Substitute Personal computer based assets (including delay units, logging units, program fail detectors, RDS generators etc) 6 * 1 Jul 2012 [118] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Radio broadcasting (56100) Omit Telephone screening systems and other PC based telephone systems (excluding software) 6 * 1 Jul 2012 Substitute Telephone screening systems and other personal computer based telephone systems (excluding software) 6 * 1 Jul 2012 [119] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Television broadcasting (56210 to 56220) Omit Digital audio players and recorders (including CD players and recorders, DAT players, DVD players and recorders, and Mini disc players and recorders) 5 * 1 Jul 2005 Substitute Digital audio players and recorders (including CD players and recorders, digital audio tape (DAT) players, DVD players and recorders, and mini disc players and recorders) 5 * 1 Jul 2005 [120] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Telecommunications services (58010 to 58090) Omit Microwave radio system including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter Substitute Microwave radio system (including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter) [121] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200), after sub-category Telecommunications services (58010 to 58090) Insert Electronic information storage services (59220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aisle containments (including hot aisle containments (HAC), cold aisle containments (CAC)) 15 * 1 Jul 2017 Data centre control systems - see Table B control systems and control system assets Data centre cooling assets: Chillers 15 * 1 Jul 2017 Computer room air conditioning (CRAC) units (including direct expansion (DX) systems) 10 * 1 Jul 2017 Computer room air handling (CRAH) units (including chilled water systems) 15 * 1 Jul 2017 Cooling towers 10 * 1 Jul 2017 Humidifier assets: Others (including ultrasonic humidifiers) 10 * 1 Jul 2017 Steam humidifiers (including steam generators) 5 * 1 Jul 2017 Rear door heat exchangers (RDHx) 15 * 1 Jul 2017 Row-based cooling units assets: Others (including direct expansion (DX) cooling system units) 10 * 1 Jul 2017 Water-chilled 15 * 1 Jul 2017 Water buffer tanks 20 * 1 Jul 2017 Diesel rotary uninterruptible power supply (DRUPS) 22 * 1 Jul 2017 Fire protection and suppression systems assets - see Table B Fire control and alarm assets Generators - see Table B Power supply assets: Emergency or standby Leak detection systems 10 * 1 Jul 2017 Load banks 15 * 1 Jul 2017 Modular data centre (including portable containerised data centre modules, prefabricated data centre modules - able to be transported) 10 * 1 Jul 2017 Rack based power rails (including rack based power distribution unit (PDU)) 10 * 1 Jul 2017 Racks 10 * 1 Jul 2017 Raised floors 25 * 1 Jul 2017 Rectifiers 12 * 1 Jul 2017 Static transfer switches (STS) 12 * 1 Jul 2017 Switchboards - see Table B Switchboards Security and monitoring systems assets - see Table B Security and monitoring assets Uninterruptible power supply (UPS) systems (excluding batteries) 12 * 1 Jul 2017 Uninterruptible power supply (UPS) systems batteries 5 * 1 Jul 2017 [122] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Rental and hiring services (except real estate) (66110 to 67200) Omit Digital video display (DVD) players 5 * 1 Jan 2006 Substitute DVD players 5 * 1 Jan 2006 [123] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Rental and hiring services (except real estate) (66110 to 67200) Omit Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 5 * 1 Jan 2006 Substitute Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 5 * 1 Jan 2006 [124] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Residential property operators (67110) Omit Digital video display (DVD) players 5 * 1 Jul 2004 Substitute DVD players 5 * 1 Jul 2004 [125] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Residential property operators (67110) Omit Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 7 * 1 Jul 2004 Substitute Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 7 * 1 Jul 2004 [126] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Residential property operators (67110) Omit AC variable speed drives 10 * 1 Jul 2004 Substitute AC variable speed drives (VSDs) 10 * 1 Jul 2004 [127] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Residential property operators (67110) Omit Closed circuit television systems: Substitute CCTV systems: [128] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) , sub-category Scientific research services (69100) Omit PH meters 7 * 1 Jul 2014 Substitute pH meters 7 * 1 Jul 2014 [129] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) , sub-category Veterinary services (69700) Omit Fibreglass, plastic and polyethylene cages 10 * 1 Jan 2004 Stainless steel cages 20 * 1 Jan 2004 Animal patient monitoring assets (including blood pressure monitors, CO 2 end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 Substitute Fibreglass, plastic and polyethylene (PE) cages 10 * 1 Jan 2004 Stainless steel cages 20 * 1 Jan 2004 Animal patient monitoring assets (including blood pressure monitors, carbon dioxide (CO 2 ) end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 [130] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) , sub-category Hospitals (84010 to 84020) Omit ECGs (electrocardiographs) 7 * 1 Jan 2003 Substitute ECGs 7 * 1 Jan 2003 [131] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) after sub-category Hospitals (84010 to 84020) Insert Specialist medical services n.e.c (85129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Neurologists' assets: Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Thoracic physicians' assets: Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003 Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) 7 * 1 Jul 2003 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Spirometers 7 * 1 Jul 2003 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide (CO 2 ) monitors, integrated pulse oximeters, integrated computers and integrated software) 7 * 1 Jul 2003 Pathology and diagnostic imaging services (85201, 85202, 85203 and 85209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pathologists' assets: Batch slide stainer 6 * 1 Jan 2002 Bio hazard chambers 10 * 1 Jan 2002 Centrifuges 5 * 1 Jan 2002 Incubators 6 * 1 Jan 2002 Laboratory analysers 5 * 1 Jan 2002 Microscopes 10 * 1 Jan 2002 Rotary microtomes 6 * 1 Jan 2002 Tissue embedding systems 6 * 1 Jan 2002 Tissue processors 6 * 1 Jan 2002 Radiologists' diagnostic imaging assets: Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer and integrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) 10 * 1 Jul 2002 Computed radiography (CR) digitisers 4 * 1 Jul 2002 Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) 10 * 1 Jul 2002 Film digitisers 4 * 1 Jul 2002 Fluoroscopy assets (excluding direct radiography assets): Fixed systems (incorporating buckies, generators, screening tables and suspensions) 15 * 1 Jul 2002 Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Mobile systems (incorporating buckies, generators, screening tables and suspensions) 10 * 1 Jul 2002 Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) 15 * 1 Jul 2002 Patient archival and communication systems (PACS) 4 * 1 Jul 2002 Processing assets: Daylight imaging processors 9 * 1 Jul 2002 Dry laser imaging processors 8 * 1 Jul 2002 Wet laser imaging processors 10 * 1 Jul 2002 Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 X-ray assets (excluding direct radiography assets): Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002 [132] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) , sub-category Dental services (85310) Omit Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding OPG systems) 15 * 1 Jul 2003 Substitute Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding orthopantomogram (OPG) systems) 15 * 1 Jul 2003 [133] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) after sub-category Optometry and optical dispensing (85320) Omit Pathologist and other pathology services (85202 and 85209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pathologists' assets: Batch slide stainer 6 * 1 Jan 2002 Bio hazard chambers 10 * 1 Jan 2002 Centrifuges 5 * 1 Jan 2002 Incubators 6 * 1 Jan 2002 Laboratory analysers 5 * 1 Jan 2002 Microscopes 10 * 1 Jan 2002 Rotary microtomes 6 * 1 Jan 2002 Tissue embedding systems 6 * 1 Jan 2002 Tissue processors 6 * 1 Jan 2002 [134] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) after sub-category Podiatry services (85399) Omit Radiology and diagnostic imaging services (85201, 85203 and 85209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Radiologists' diagnostic imaging assets: Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer and integrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) 10 * 1 Jul 2002 Computed radiography (CR) digitisers 4 * 1 Jul 2002 Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) 10 * 1 Jul 2002 Film digitisers 4 * 1 Jul 2002 Fluoroscopy assets (excluding direct radiography assets): Fixed systems (incorporating buckies, generators, screening tables and suspensions) 15 * 1 Jul 2002 Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Mobile systems (incorporating buckies, generators, screening tables and suspensions) 10 * 1 Jul 2002 Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) 15 * 1 Jul 2002 Patient archival and communication systems (PACS) 4 * 1 Jul 2002 Processing assets: Daylight imaging processors 9 * 1 Jul 2002 Dry laser imaging processors 8 * 1 Jul 2002 Wet laser imaging processors 10 * 1 Jul 2002 Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 X-ray assets (excluding direct radiography assets): Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002 Specialist medical services n.e.c (85129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Neurologists' assets: Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Thoracic physicians' assets: Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003 Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) 7 * 1 Jul 2003 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Spirometers 7 * 1 Jul 2003 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide monitors, integrated pulse oximeters, integrated computers and integrated software) 7 * 1 Jul 2003 [135] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099) , sub-category Sport and recreation services (91121 to 91390) Omit Juke boxes (compact disc ) 10 * 1 Jul 2001 Substitute Juke boxes (CD) 10 * 1 Jul 2001 [136] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Automotive repair and maintenance (94110 to 94199) Omit Air tools including ratchet guns 2 * 1 Jul 2011 Substitute Air tools (including ratchet guns) 2 * 1 Jul 2011 [137] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Automotive repair and maintenance (94110 to 94199) Omit Polyethylene 15 * 1 Jul 2011 Substitute Polyethylene (PE) 15 * 1 Jul 2011 [138] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Automotive repair and maintenance (94110 to 94199) Omit Polyethylene pallets 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Distribution lines: Polyethylene 5 * 1 Jul 2011 Substitute Polyethylene (PE) pallets 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Distribution lines: Polyethylene (PE) 5 * 1 Jul 2011 [139] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Automotive body, paint and interior repair n.e.c. (94129) Omit Activation and entry station assets including bay controllers, pay station assets and bank note change machines 10 * 1 Jul 2009 Automatic car wash assets including rollover and tunnel washes: Friction washer system assets including gantry, rails and arches and driers 10 * 1 Jul 2009 Touch free pressure washer system assets including gantry, rails and arches and driers 10 * 1 Jul 2009 Substitute Activation and entry station assets (including bay controllers, pay station assets and bank note change machines) 10 * 1 Jul 2009 Automatic car wash assets (including rollover and tunnel washes): Friction washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Touch free pressure washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 [140] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Automotive body, paint and interior repair n.e.c. (94129) Omit Filter system assets including reverse osmosis 10 * 1 Jul 2009 Substitute Filter system assets (including reverse osmosis) 10 * 1 Jul 2009 [141] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Other machinery and equipment repair and maintenance (94290) Omit Welders (including arc, MIG, TIG, multi process and oxy-acetylene welders/cutters) 10 * 1 Jul 2015 Substitute Welders (including ARC, MIG, TIG, multi process and oxy-acetylene welders/cutters) 10 * 1 Jul 2015 [142] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Laundry and dry cleaning services (95310) Omit Ozone generators and ultra violet sterilisers 7 * 1 Jul 2011 Substitute Ozone generators and UV sterilisers 7 * 1 Jul 2011 [143] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Photographic film processing (95320) Omit Mini lab 10 1 Jan 2001 Photo engraving plant: Automatic (dark room) cameras 10 1 Jan 2001 General plant 20 1 Jan 2001 Powderless etching machines 10 1 Jan 2001 Power operated proofing presses 13 ⅓ 1 Jan 2001 Photo lab (one-hour service) 10 1 Jan 2001 Substitute Binding assets: Binders 7 * 1 Jul 2017 Building-in machines 15 * 1 Jul 2017 Casemakers 8 * 1 Jul 2017 Casing-in machines 7 * 1 Jul 2017 Comb binders (including ring wire binders and spiral binders) 5 * 1 Jul 2017 Cutting machines (guillotines) 10 * 1 Jul 2017 Die cutting machines 15 * 1 Jul 2017 Folding machines 10 * 1 Jul 2017 Glue binders 6 * 1 Jul 2017 Hole punching machines 7 * 1 Jul 2017 Sewing machines 5 * 1 Jul 2017 Stich liners 5 * 1 Jul 2017 Finishing assets: Laminators: Cold 10 * 1 Jul 2017 Heat assisted 7 * 1 Jul 2017 Vacuum press 23 * 1 Jul 2017 UV coaters 7 * 1 Jul 2017 Framing assets: Automatic measuring stops 10 * 1 Jul 2017 Board and glass wall cutters 12 * 1 Jul 2017 Dust extractors 10 * 1 Jul 2017 Mat cutters 10 * 1 Jul 2017 Mitre guillotines 25 * 1 Jul 2017 Mitre saws 10 * 1 Jul 2017 Trimmers 15 * 1 Jul 2017 Underpinners 15 * 1 Jul 2017 Vinyl cutters 5 * 1 Jul 2017 Printing assets: Colour matching booths 10 * 1 Jul 2017 Digital minilabs: Dry: Commercial 5 * 1 Jul 2017 Compact 3 * 1 Jul 2017 Wet 10 * 1 Jul 2017 Digital presses 5 * 1 Jul 2017 Film processers 10 * 1 Jul 2017 Heat presses: Automatic, manual, mug and multipurpose 4 * 1 Jul 2017 Large format flatbed 6 * 1 Jul 2017 ID card printers 10 * 1 Jul 2017 Kiosks 5 * 1 Jul 2017 Large format flatbed digital printers 5 * 1 Jul 2017 Laser cutters (incorporating laser printing): Desktop 3 * 1 Jul 2017 Floor mounted 7 * 1 Jul 2017 Photo calibration monitors 8 * 1 Jul 2017 Photo scanners (including photo and film scanners) 9 * 1 Jul 2017 Roll to roll printers 15 * 1 Jul 2017 Textile printers (including direct to fabric printers and direct to garment printers) 5 * 1 Jul 2017 Wide format printers: Dye sublimation (including desktop) 5 * 1 Jul 2017 Solvent 4 * 1 Jul 2017 Specialist photo 6 * 1 Jul 2017 [144] Heading to Table B Omit Table B as at 1 July 2016 Substitute Table B as at 1 July 2017 [145] Table B, items beginning with C Omit Desktop computers (including personal computers (PCs)) 4 * 1 Jul 2016 Substitute Desktop computers (including personal computers) 4 * 1 Jul 2016 [146] Table B, items beginning with C Omit Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives) 10 * 1 Jul 2015 Substitute Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) 10 * 1 Jul 2015 [147] Table B, items beginning with F Omit AC variable speed drives 10 * 1 Jul 2004 Substitute AC variable speed drives (VSDs) 10 * 1 Jul 2004 [148] Table B, items beginning with F Omit Fogging machines (insecticide), including cold foggers and thermal foggers : Substitute Fogging machines (insecticide, including cold foggers and thermal foggers): [149] Table B, items beginning with P Omit Packaging machines: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009 Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009 Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009 Inspection equipment including checkweighers, metal detectors, counting machines etc 10 * 1 Jul 2009 Multihead and singlehead weighers 10 * 1 Jul 2009 Palletisers and depalletisers 12 * 1 Jul 2009 Product identification labellers including decorating, applicators and coding machines 8 * 1 Jul 2009 Robotic pick and place packaging machines 10 * 1 Jul 2009 Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 10 * 1 Jul 2009 Substitute Packaging machines: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009 Bag sewers 7 * 1 Jul 2017 Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009 Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2009 Multihead and singlehead weighers 10 * 1 Jul 2009 Palletisers and depalletisers 12 * 1 Jul 2009 Product identification labellers (including decorating, applicators and coding machines) 8 * 1 Jul 2009 Robotic pick and place packaging machines 10 * 1 Jul 2009 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2017 [150] Table B, items beginning with S Omit Closed circuit television systems: Substitute CCTV systems:", "Related_Explanatory_Statements": "Effective Life 2017/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20171/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2016/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2016 (No 1)", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2016", "Date_of_Issue": "6 June 2016", "Signatory": "Michael G O'Neill Assistant Commissioner, Public Groups and International", "Registration_Number": "F2016L01019", "Registration_Date": "9 June 2016", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2016 (No 1). | This Determination commences on 1 July 2016. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2015 - F2015L00798 registered on 11 June 2015. | (section 3) | [1] Heading to Table A | Table A as at 1 July 2015 | Substitute | Table A as at 1 July 2016 | [2] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | Omit Bee farming plant: Beehives 13 ⅓ 1 Jan 2001 Processing plant 20 1 Jan 2001 | Substitute Bee farming assets: Beehives 13 * 1 Jul 2016 Processing assets 20 * 1 Jul 2016 | [3] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | Omit Pea-viners, pea cleaners, vine and straw conveyors 10 1 Jan 2001 | Substitute Pea-viners, pea cleaners, vine and straw conveyors 10 * 1 Jul 2016 | [4] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Coffee, olive and tree nut growing (01370, 01390 to 01590) | Omit Olive 10 *# 1 Jul 2007 Nuts Generally 10 *# 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (eg almonds) 12 *# 1 Jul 2007 Sweepers 12 *# 1 Jul 2007 Tree shakes 10 *# 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 Harvesting pole rakes 5 * 1 Jul 2007 | Substitute Harvesting pole rakes 5 * 1 Jul 2007 Olive 10 *# 1 Jul 2007 Nuts Generally 10 *# 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (eg almonds) 12 *# 1 Jul 2007 Sweepers 12 *# 1 Jul 2007 Tree shakes 10 *# 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 | [5] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Sheep farming (01410) | Omit Woolsheds and shearing sheds 50 * 1 Jan 2007 Wool tables, steel types 20 * 1 Jan 2007 | Substitute Wool tables, steel types 20 * 1 Jan 2007 Woolsheds and shearing sheds 50 * 1 Jan 2007 | [6] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Dairy cattle farming (01600) | Omit Automatic calf feeders 10 * 1 Jul 2007 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles (ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes 10 * 1 Jul 2007 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2007 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2007 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2007 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 | Substitute Automatic calf feeders 10 * 1 Jul 2016 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles (ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes (including automatic) 10 * 1 Jul 2016 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2016 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2016 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2016 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 Robotic milking system assets: Air compressors 5 * 1 Jul 2016 Automated milking systems: Rotary 10 * 1 Jul 2016 Single box and multi box 10 * 1 Jul 2016 Automatic feeding systems 10 * 1 Jul 2016 Automatic footbaths 8 * 1 Jul 2016 Control systems (excluding personal computers) - see Table B Control systems and control system assets Cow comfort systems: Cow brushes 3 * 1 Jul 2016 Rubber matting 7 * 1 Jul 2016 Cow identification systems (including weights, bands, numbers and transponders) 7 * 1 Jul 2016 Cow traffic systems 7 * 1 Jul 2016 Milk chillers/plate coolers/energy recovery systems 10 * 1 Jul 2016 Vacuum pumps 7 * 1 Jul 2016 | [7] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Poultry hatcheries (01710 to 01720) | Omit Hatcher trolleys/dollies 10 * 1 Jan 2007 Hatcher baskets 10 * 1 Jan 2007 | Substitute Hatcher baskets 10 * 1 Jan 2007 Hatcher trolleys/dollies 10 * 1 Jan 2007 | [8] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Aquaculture (02011 to 02039) | Omit Cooling assets (including water chillers) 10 * 1 Jul 2007 Control systems 10 * 1 Jul 2007 | Substitute Control systems 10 * 1 Jul 2007 Cooling assets (including water chillers) 10 * 1 Jul 2007 | [9] Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000) | After Utility air compressors 15 * 1 Jul 2002 Insert Coal seam gas extraction assets: Infield gathering systems used for gas and associated water (including polyethylene pipes and pumps) 20 *# 1 Jul 2016 Water assets: Storage ponds and tanks for water and brine 30 *# 1 Jul 2016 Treated water distribution assets 30 *# 1 Jul 2016 Treated water irrigation assets - see Table A Agriculture, Forestry and Fishing (01110 to 05290), water assets Water treatment facility assets (including desalination plants, reverse osmosis, brine concentration and crystallisation assets) 20 *# 1 Jul 2016 Well assets: Downhole equipment (including pumps, but excluding well casing) 5 * 1 Jul 2016 Wellpad surface assets (including christmas trees, separators and telemetry equipment) 20 *# 1 Jul 2016 Wells 20 *# 1 Jul 2016 | [10] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Cured meat and smallgoods manufacturing (11130) | Omit Bacon manufacture: Bacon bins (demountable pig confinement units): Galvanised iron components of structure 33 ⅓ 1 Jan 2001 Plant installed in structure 20 1 Jan 2001 Curing plant: Fixtures (including overhead tracking) 20 1 Jan 2001 Other 13 ⅓ 1 Jan 2001 | Substitute Ancillary assets: Analysers (including meat analysers) 10 * 1 Jul 2016 Barcode readers, RF guns, scanner guns etc 5 * 1 Jul 2016 Benches and tables 15 * 1 Jul 2016 Bin and tray washers 12 * 1 Jul 2016 Bin lifters and tippers 15 * 1 Jul 2016 Bins: Plastic 5 * 1 Jul 2016 Stainless steel 15 * 1 Jul 2016 Boot washers 10 * 1 Jul 2016 Cages, stillages and trolleys (stainless steel) 15 * 1 Jul 2016 Chillers 15 * 1 Jul 2016 Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) 10 * 1 Jul 2016 Die sets 15 * 1 Jul 2016 Flake ice machines 10 * 1 Jul 2016 Freezers (including blast freezers, crust freezers etc) 15 * 1 Jul 2016 Hoppers 12 * 1 Jul 2016 Piping, pipelines and pipework (stainless steel) 20 * 1 Jul 2016 Platforms and gantries 15 * 1 Jul 2016 Racking and shelving 10 * 1 Jul 2016 Tray stackers/destackers 10 * 1 Jul 2016 Waste water management and treatment systems 20 * 1 Jul 2016 Post-production and packaging assets: Carton tapers 5 * 1 Jul 2016 Clipping/tying/stringing machines (including tie clipping machines) 10 * 1 Jul 2016 Dicing and shredding assets 15 * 1 Jul 2016 Packaging machines generally (bagging machines, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Pasteurisers 15 * 1 Jul 2016 Rods and smoke sticks 12 * 1 Jul 2016 Shrink dip tanks and shrink tunnels 10 * 1 Jul 2016 Slicers and slicing line assets 17 * 1 Jul 2016 Smokehouses 20 * 1 Jul 2016 Thermoformers 15 * 1 Jul 2016 Production assets generally for bacon, ham, meat emulsion products, smallgoods etc (including band saws, cookers, cutters, deboning machines, dicing machines, emulsifiers, filling machines, grinding machines, guillotines, injecting machines, massaging machines, meat pumps, microwave cooking tunnels, mixing machines, netting machines, pump grinders, sausage linkers, shredders, tumbling machines etc) 12 * 1 Jul 2016 Raw material preparation and receiving assets: Brine/pickle preparation system assets 15 * 1 Jul 2016 Carton lifters and pallet lifters 10 * 1 Jul 2016 Carton shredding/stripping machines 10 * 1 Jul 2016 Curing machines 17 * 1 Jul 2016 Decartoning machines 10 * 1 Jul 2016 Floor scales (platform scales) 10 * 1 Jul 2016 Thawing assets (including defrosters, tempering systems and thawers) 15 * 1 Jul 2016 Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) - see Table B | [11] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Dairy product manufacturing (11310 to 11330) | Omit Conveyors 10 1 Jan 2001 Substitute Conveyors 15 * 1 Jul 2016 | [12] Table A, industry category MANUFACTURING (11110 to 25990) after sub-category Dairy product manufacturing (11310 to 11330) | Insert Milk and cream processing (11310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary and support assets: Air compression assets - see Table B Air compression assets Benches and tables 15 * 1 Jul 2016 Boilers - see Table B Boilers Boot washers 10 * 1 Jul 2016 Cages (including cardboard cages and pallet cages) 10 * 1 Jul 2016 Chemical and flammable storage cabinets 10 * 1 Jul 2016 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2016 Control systems - see Table B Control systems and control system assets Conveyors 15 * 1 Jul 2016 Cooling assets: Chillers 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Crate handling assets (including lifters, stackers and de-stackers, turners etc) 12 * 1 Jul 2016 Dock levellers 15 * 1 Jul 2016 Dosing systems 15 * 1 Jul 2016 Fire control and alarm assets - see Table B Fire control and alarm assets Floor scrubbers and polishers 10 * 1 Jul 2016 Foamers 10 * 1 Jul 2016 Laboratory equipment - see Table B Laboratory assets used in quality control, sample checking etc Lifting and handling assets: Forklifts - see Table B Forklifts Hoists 10 * 1 Jul 2016 Pallet jacks and pallet trucks 10 * 1 Jul 2016 Scissor lifts 15 * 1 Jul 2016 Piping, pipelines and pipework 20 * 1 Jul 2016 Pumps 15 * 1 Jul 2016 Racking 15 * 1 Jul 2016 Refrigeration assets - see Table B Refrigeration assets Resin beads for milk and protein processing and water filtration 5 * 1 Jul 2016 Scales 10 * 1 Jul 2016 Shelving 12 * 1 Jul 2016 Silos (excluding milk silos) 20 * 1 Jul 2016 Steelwork structures (including ladders, platforms and walkways) 20 * 1 Jul 2016 Tanks: Chemical tanks 15 * 1 Jul 2016 Water tanks 20 * 1 Jul 2016 Trolleys 10 * 1 Jul 2016 Valves 15 * 1 Jul 2016 Washers (including bottle and crate washers) 15 * 1 Jul 2016 Waste water treatment assets 20 * 1 Jul 2016 Water filtration system assets (excluding resin beads) 15 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2016 Receiving, processing and storage assets: Heat exchangers 15 * 1 Jul 2016 Homogenisers 15 * 1 Jul 2016 Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 10 * 1 Jul 2016 Membrane filtration system assets 15 * 1 Jul 2016 Milk silos 20 * 1 Jul 2016 Mixers and blenders 15 * 1 Jul 2016 Pasteurisers 15 * 1 Jul 2016 Pumps 15 * 1 Jul 2016 Separators 15 * 1 Jul 2016 Standardisers 15 * 1 Jul 2016 Tanks (including storage, mixing, process and balance tanks) 20 * 1 Jul 2016 UHT aseptic processing system assets 15 * 1 Jul 2016 Valve matrixes 15 * 1 Jul 2016 Packaging assets: Bottle unscramblers 15 * 1 Jul 2016 Cartoning assets (including carton and case erecting, packing and closing machines, carton sealers) 15 * 1 Jul 2016 Checkweighers 10 * 1 Jul 2016 Debaggers (debagging tables) 20 * 1 Jul 2016 Filling and capping machines 15 * 1 Jul 2016 Inkjet and laser label printers 7 * 1 Jul 2016 Palletisers and depalletisers 15 * 1 Jul 2016 Palletising robots 10 * 1 Jul 2016 Product identification labellers (including coding machines and label applicators) 10 * 1 Jul 2016 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12 * 1 Jul 2016 | (11310) | [13] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Oil and fat manufacturing (11500) | Omit Moisture and protein analysers, electronic (including near infra red analysers) 10 * 1 Jul 2012 | Substitute Moisture and protein analysers, electronic (including near infrared analysers) 10 * 1 Jul 2012 | [14] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Sugar manufacturing (11810) | Omit Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15 * 1 Jul 2011 Bottling assets: Bottle capping, filling and unscrambling machines 15 * 1 Jul 2011 Syrup and treacle filter presses 15 * 1 Jul 2011 UV disinfectors 15 * 1 Jul 2011 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2011 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2011 | Substitute Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15 * 1 Jul 2011 Bottling assets: Bottle capping, filling and unscrambling machines 15 * 1 Jul 2011 Syrup and treacle filter presses 15 * 1 Jul 2011 UV disinfectors 15 * 1 Jul 2011 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2011 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2011 | [15] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Confectionery manufacturing (11820) | Omit Confectioners' machinery 20 1 Jan 2001 | Substitute Chocolate making assets: Conches 20 * 1 Jul 2016 Pre-refiners 12 * 1 Jul 2016 Refiners 10 * 1 Jul 2016 Tempering machines 15 * 1 Jul 2016 Enrobers (chocolate, coconut etc) 15 * 1 Jul 2016 Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc) 15 * 1 Jul 2016 Jelly and sugar lolly making assets: Cleaners (brush and laser) 10 * 1 Jul 2016 Coating and dusting machines 15 * 1 Jul 2016 Depositors (including nozzle plates, pistons and pumps) 12 * 1 Jul 2016 Mouldboards and trays 7 * 1 Jul 2016 Oiling machines 15 * 1 Jul 2016 Starch conditioners 10 * 1 Jul 2016 Starch moguls 10 * 1 Jul 2016 Packaging assets: Bagging machines (including flow wrappers, form fill seal machines, shaped foil wrappers, stick/bunch/sleeve wrappers etc) 15 * 1 Jul 2016 Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) 12 * 1 Jul 2016 Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) 8 * 1 Jul 2016 Multihead and singlehead weighers 10 * 1 Jul 2016 Panning assets: Belt panners 15 * 1 Jul 2016 Coating and polishing panners 20 * 1 Jul 2016 Sugar panners 12 * 1 Jul 2016 Support assets: Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) 15 * 1 Jul 2016 Cooling tunnels 17 * 1 Jul 2016 Cutters and guillotines 12 * 1 Jul 2016 Moulds 4 * 1 Jul 2016 Tanks and vats (chocolate, egg, syrup etc) 14 * 1 Jul 2016 | [16] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Soft drink, cordial and syrup manufacturing (12110) | Omit Ice-making machinery: Condensers 13 ⅓ 1 Jan 2001 Expansion pipes 40 1 Jan 2001 General machinery 13 ⅓ 1 Jan 2001 Ice moulds 5 1 Jan 2001 | Substitute Ice manufacturing assets (excluding dry ice manufacturing assets): Ammonia tank liquid receivers 20 * 1 Jul 2016 Compressors 12 * 1 Jul 2016 Condensers and cooling towers 10 * 1 Jul 2016 Ice cabinets: Display merchandisers 5 * 1 Jul 2016 Hydraulic lift trailers 10 * 1 Jul 2016 Mobile ice boxes 7 * 1 Jul 2016 Ice makers 25 * 1 Jul 2016 Support assets: Augers 20 * 1 Jul 2016 Bagging assets (including air compressors, baggers, sealers etc) 8 * 1 Jul 2016 Block pressers 10 * 1 Jul 2016 Conveyors (including elevators, conveyors and belts) 10 * 1 Jul 2016 Ice rake assemblies 8 * 1 Jul 2016 Ice storage bins, feed bins and rake bins 20 * 1 Jul 2016 | [17] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Cigarette and tobacco product manufacturing (12200) | Omit Cigarette and tobacco product manufacturing (12200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tobacco kilns 20 1 Jan 2001 | (12200) | [18] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Plywood and veneer manufacturing (14930) | Omit Heating unit assets 20 * 1 Jan 2005 Glue mixing assets 25 * 1 Jan 2005 | Substitute Glue mixing assets 25 * 1 Jan 2005 Heating unit assets 20 * 1 Jan 2005 | [19] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290) | Omit Cigarette paper cutting and folding plant 10 1 Jan 2001 | [20] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Polymer product and rubber product manufacturing (19120 to 19200) | Omit Polymer product and rubber product manufacturing (19120 to 19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothes peg manufacturing plant (plastic) 13 ⅓ 1 Jan 2001 Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Polymer (plastic) product manufacturing assets (not elsewhere listed): Blow moulders 13 ⅓ 1 Jan 2001 Dies 4 1 Jan 2001 General plant 20 1 Jan 2001 Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 13 ⅓ 1 Jan 2001 Moulds: Glass blowing 2 1 Jan 2001 High usage 5 1 Jan 2001 Low usage 10 1 Jan 2001 Once only 1 1 Jan 2001 Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 | (19120 to 19200) | Substitute Rigid and semi-rigid polymer product manufacturing (19120) Agglomerators, shredders, granulators and grinders 10 * 1 Jul 2016 Air compressor systems (incorporating compressor, drier and receiver) - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Annealing ovens 25 * 1 Jul 2016 Bagging and de-bagging machines 15 * 1 Jul 2016 Bandsaws 10 * 1 Jul 2016 Bending machines 10 * 1 Jul 2016 Bins 10 * 1 Jul 2016 Blow moulding machines 13 * 1 Jul 2016 Boilers - see Table B Boilers Chilled water plant (incorporating chiller, pipes, pumps etc) 12 * 1 Jul 2016 Control system assets - see Table B Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives) Conveyor systems (including framework) 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Die carts 15 * 1 Jul 2016 Driers (pellet or resin) 10 * 1 Jul 2016 Drop testers and strength testers 16 * 1 Jul 2016 Extruder dies: Foamed polyethylene or extruded polystyrene extruder dies 10 * 1 Jul 2016 Generally 12 * 1 Jul 2016 Extruders: Foamed polyethylene or extruded polystyrene extruders 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Flange makers (pipes) and belling machines 10 * 1 Jul 2016 Forklifts - see Table B Forklifts Granule transfer assets (including feeders, loaders, and vacuum transfer systems) 10 * 1 Jul 2016 Heat exchangers 15 * 1 Jul 2016 Hydraulic power packs 12 * 1 Jul 2016 Hydraulic presses 10 * 1 Jul 2016 Injection moulding machines (incorporating hydraulic power packs but excluding moulds): Expanded polystyrene and expanded polypropylene moulding machines 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Laboratory assets: Generally 15 * 1 Jul 2016 Laboratory analysers 10 * 1 Jul 2016 Lifting platforms (including scissor lifts) 15 * 1 Jul 2016 Moulds: Expanded polystyrene and expanded polypropylene moulds 4 * 1 Jul 2016 Generally 8 * 1 Jul 2016 Mould heaters, die heaters and coolers 10 * 1 Jul 2016 Offset rollers, hot stamping machines, ink jet coders and printers and indent printers 5 * 1 Jul 2016 Overhead gantry cranes - see Table B Cranes (gantry and overhead) Palletisers - see Table B Packaging assets, palletisers and depalletisers Pipe cutters 10 * 1 Jul 2016 Pipe winders 12 * 1 Jul 2016 Pits 15 * 1 Jul 2016 Plastic welders 9 * 1 Jul 2016 Polystyrene pre-expanders 10 * 1 Jul 2016 Pullers/haul-offs/haul-throughs/Caterpillar pullers 10 * 1 Jul 2016 Pumps (including hydraulic, water and vacuum) 8 * 1 Jul 2016 Punch machines 5 * 1 Jul 2016 Racking 20 * 1 Jul 2016 Rainwater collection systems (incorporating pipes, tanks, and pumps) 15 * 1 Jul 2016 Resin preparation assets (including hoppers, mixers/blenders, and batch weighing) 15 * 1 Jul 2016 Robot control pendants 5 * 1 Jul 2016 Robots - see Table B Robots (industrial) Safety fencing 15 * 1 Jul 2016 Screen changers 12 * 1 Jul 2016 Silos: Bag silos for expanded polystyrene beads 10 * 1 Jul 2016 Generally - see Table B Silos Splitting/skiving machines 9 * 1 Jul 2016 Transformers 20 * 1 Jul 2016 Trimming machines 12 * 1 Jul 2016 Water baths/tanks, spray tanks, vacuum cooling 15 * 1 Jul 2016 Water tanks 15 * 1 Jul 2016 Polymer product and rubber product manufacturing (19130 to 19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 | (19120) | (19130 to 19200) | [21] Table A, industry category MANUFACTURING (11110 to 25990) sub-category Ceramic product manufacturing (20210 to 20290) | Omit Ceramic product manufacturing (20210 to 20290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category | (20210 to 20290) | Substitute Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category Ceramic product manufacturing (20210 to 20290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION | (20210 to 20290) | [22] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Road transport (46100 to 46239) | After Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 | Insert Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 | [23] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Postal services (51010) | After Trolleys 8 * 1 Jul 2015 | Insert Postal delivery services: Control systems and control system assets 10 * 1 Jul 2016 Flat mail optical character reading and sorting machines 12 * 1 Jul 2016 Letter boxes (bulk private) 30 * 1 Jul 2016 Letter sorting assets (including bar code sorters, culler facer cancellers and multiline optical character readers) 12 * 1 Jul 2016 Motorcycles 5 * 1 Jul 2016 Parcel lockers 10 * 1 Jul 2016 Parcel sorting system assets (excluding control systems and control system assets) 15 * 1 Jul 2016 Post boxes (street type) 20 * 1 Jul 2016 | [24] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Courier pick-up and delivery services (51020) | Omit Conveyors (including shoe sorters) 15 * 1 Jul 2011 Forklifts - see Table B | Substitute Control systems and control system assets 10 * 1 Jul 2016 Conveyors (including shoe sorters) 15 * 1 Jul 2011 Forklifts - see Table B Parcel sorting system assets (including sortation system assets) (excluding control systems and control system assets) 15 * 1 Jul 2016 | [25] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Other transport support services n.e.c. (52999) | Omit Digital measuring instruments (including vehicle classifiers (laser or infra-red) and electronic toll collection readers (radio frequency)) 4 * 1 Jul 2005 | Substitute Digital measuring instruments (including vehicle classifiers (laser or infrared) and electronic toll collection readers (radio frequency)) 4 * 1 Jul 2005 | [26] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200), sub-category Rental and hiring services (except real estate) (66110 to 67200) | After Caravans and camper trailers 12 * 1 Jul 2015 | Insert Rental cars 6 * 1 Jul 2016 | [27] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), sub-category Surveying and mapping services (69220) | Omit Unmanned aerial vehicles (drones): | Substitute Unmanned aerial vehicles (drones/remotely piloted aircraft): | [28] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), sub-category Professional photographic services (69910) | Omit Unmanned aerial vehicles (UAVs) - rotary 2 * 1 Jul 2015 | Substitute Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary 2 * 1 Jul 2015 | [29] Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Other machinery and equipment repair and maintenance (94290) | Omit Weight scales(corner weight) 10 * 1 Jul 2015 | Substitute Weight scales (corner weight) 10 * 1 Jul 2015 | [30] Table A, industry category OTHER SERVICES (94110 to 96030), after sub-category Photographic film processing (95320) | Insert Parking services (95330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park operation assets - see Table B Car park assets | (95330) | [31 Heading to Table B | Table B as at 1 July 2015 | Substitute | Table B as at 1 July 2016 | [32] Table B, items beginning with A | After Other accommodation units (eg manufactured homes) 30 * 1 Jul 2015 | Insert Additive manufacturing printers (including 3D printers) 3 * 1 Jul 2016 | [33] Table B, items beginning with C | Omit Car parking (hydraulic elevated platforms and hoists including control equipment) 10 1 Jan 2001 Compaction: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Computers: Generally 4 * 1 Jan 2001 Laptops 3 * 1 Jan 2001 Raised access floors in computer data rooms and server rooms 40 * 1 Jul 2014 | Substitute Car park assets: Automatic and semi-automatic parking systems (including platforms, stackers, turntables etc) 20 * 1 Jul 2016 Automatic payment machines/stations 10 * 1 Jul 2016 Barrier gates/boom gates - see Table B Boom gates Car park floodlighting 20 * 1 Jul 2016 Car park signage 7 * 1 Jul 2016 Entry and exit stations/columns (including RFID card readers, ticket dispensing machines, ticket readers etc) 10 * 1 Jul 2016 Licence plate recognition cameras and systems 5 * 1 Jul 2016 Parking guidance assets: Automatic vehicle counter systems (incorporating counter modules and signage) 7 * 1 Jul 2016 Parking guidance systems (incorporating controllers, detectors, dynamic signage, lighting etc) 7 * 1 Jul 2016 Pay and display machines/Pay and go machines 8 * 1 Jul 2016 Security and monitoring assets: Generally (including CCTV systems) - see Table B Security and monitoring assets Intercommunication (intercom) system assets 7 * 1 Jul 2016 Two-way radios - see Table B Two-way radios Ceiling fans 10 * 1 Jul 2016 Compaction assets: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Computers and computer equipment: Computers and computer equipment (not specified elsewhere below) 4 * 1 Jul 2016 Computer monitors 4 * 1 Jul 2016 Desktop computers (including personal computers (PCs)) 4 * 1 Jul 2016 Mainframe computers 5 * 1 Jul 2016 Mobile/portable computers (including laptops, tablets) 2 * 1 Jul 2016 Network equipment (including hubs, modems routers, switches, etc) 5 * 1 Jul 2016 Raised access floors in computer data rooms and server rooms 40 * 1 Jul 2014 Servers 4 * 1 Jul 2016 | [34] Table B, items beginning with D | Omit Drones - see Table B Unmanned aerial vehicles | Substitute Drones/remotely piloted aircraft - see Table B Unmanned aerial vehicles | [35] Table B, items beginning with F | Omit Floor coverings - linoleum and vinyl (removable without damage) 10 * 1 Jul 2013 | Substitute Floor coverings (removable without damage): Carpets (excluding fixed carpet tiles) 8 * 1 Jul 2016 Floating timber 15 * 1 Jul 2016 Linoleum and vinyl 10 * 1 Jul 2016 | [36] Table B, items beginning with L | Omit Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Libraries (professional) 10 * 1 Jul 2014 | Substitute Libraries (professional) 10 * 1 Jul 2014 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 | [37] Table B, items beginning with L | After Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30 * 1 Jan 2003 | Insert Light fittings and freestanding lights (excluding hardwired light fittings) 10 * 1 Jul 2016 Light shades (removable) 5 * 1 Jul 2016 | [38] Table B, items beginning with M | Omit Hire and travellers' cars 5 1 Jan 2001 Taxis 4 * 1 Jul 2015 Garbage compactor trucks - see Table A Solid waste collection services (29110) Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 | Substitute Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Garbage compactor trucks - see Table A Solid waste collection services (29110) Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 | [39] Table B, items beginning with P | After Powder coating machines and systems (automatic and manual) 10 * 1 Jul 2014 | Insert Power regulation systems (PRS) 5 * 1 Jul 2016 | [40] Table B, items beginning with P | Omit Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors; cross arms etc) 45 * 1 Jul 2014 | Substitute Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors, cross arms etc) 45 * 1 Jul 2014 | [41] Table B, items beginning with S | Omit Detectors (including glass, passive infra-red and vibration) 5 * 1 Jul 2004 | Substitute Detectors (including glass, passive infrared and vibration) 5 * 1 Jul 2004 | [42] Table B, items beginning with U | Omit Unmanned aerial vehicles (drones): | Substitute Unmanned aerial vehicles (drones/remotely piloted aircraft): | [43] Table B, items beginning with W | Omit Waste storage and disposal bins (industrial) 10 1 Jan 2001 Weighbridges 20 * 1 Jul 2014 Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Oxygen welders and cutters 10 * 1 Jul 2014 | Substitute Waste storage and disposal bins (including crane bins, hooklift bins, skip bins and other industrial use bins) 10 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2014 Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Oxygen welders and cutters 10 * 1 Jul 2014 Window blinds 15 * 1 Jul 2016", "Related_Explanatory_Statements": "Effective Life 2016/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20161/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2015/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Determination 2015 ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2015", "Date_of_Issue": "27 May 2015", "Signatory": "Annamaria Carey Assistant Commissioner, Public Groups and International", "Registration_Number": "F2015L00798", "Registration_Date": "11 June 2015", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Determination 2015 . | This Determination commences on 1 July 2015. | Income Tax (Effective Life of Depreciating Assets) Determination 2001 - F2005B01944 , registered on the 18/08/2005 is revoked on the commencement of this determination. | (1) For subsection 40-100(1) of the Income Tax Assessment Act 1997 , the effective life of depreciating assets is specified in Tables A and B. | (2) If the entity deducting an amount for a depreciating asset is using the asset in an industry specified in Table A, Tables A and B are to be used as follows: (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. Note Table A is intended to describe assets: • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. The industry headings in Table A have, where possible, been drawn from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) Codes. | (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. | (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - | (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - | • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. | (3) If: (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. Note If Tables A and B are not used, or cannot be used because: • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - the way to work out the effective life of the asset is explained in section 40-105 of the Income Tax Assessment Act 1997 . | (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. | • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - | An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations. | A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the Income Tax Assessment Act 1997 . | AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION All terrain vehicles (ATVs) used in primary production activities 5 * 1 Jul 2007 Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20 * 1 Jul 2006 Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair: General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) 30 * 1 Jul 2008 Electric 20 * 1 Jul 2008 Fence energisers for electric fences: Mains power 10 * 1 Jul 2008 Portable 5 * 1 Jul 2008 Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Grading and packing line assets used on farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 8 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 Coffee assets: Dryers 15 * 1 Jul 2008 Processors (including pulpers) 10 * 1 Jul 2008 Fermentation tanks 10 * 1 Jul 2008 Hullers 12 * 1 Jul 2008 Washers/separators 10 * 1 Jul 2008 General assets: Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 12 * 1 Jul 2008 Receival hoppers (including water dumps) 15 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 12 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Olive oil processing assets - see Table A Oil and fat manufacturing (11500) Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nut assets: De-husking units 8 * 1 Jul 2008 Drying silos 20 * 1 Jul 2008 Trommels 15 * 1 Jul 2008 Livestock grids 40 * 1 Jul 2008 Motorcycles used in primary production activities 5 * 1 Jul 2007 Post drivers/hole diggers 10 * 1 Jul 2008 Protective structures (including shade houses and netting constructions) 20 * 1 Jul 2006 Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) 40 * 1 Jan 2007 Tractors 12 *# 1 Jul 2007 Water assets: Bores 30 * 1 Jul 2008 Dams (including earth or rock fill and turkey nests) 40 * 1 Jul 2008 Dam liners and covers 20 * 1 Jul 2008 Effluent channels 40 * 1 Jul 2008 Effluent recycle tanks 12 * 1 Jul 2008 Effluent sedimentation ponds 40 * 1 Jul 2008 Irrigation assets: Drip, micro spray or mini sprinkler systems: Above ground polyethylene pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives 15 * 1 Jul 2008 Irrigation earth channels 40 * 1 Jul 2008 Irrigators (including centre pivot, lateral and travelling guns): Fresh water 20 * 1 Jul 2008 Effluent 10 * 1 Jul 2008 Pumps: Bore pumps, effluent and manure pumps 7 * 1 Jul 2008 Other 12 * 1 Jul 2008 Water mains: Aluminium 20 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene 20 * 1 Jul 2008 PVC 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene 15 * 1 Jul 2008 Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene 10 * 1 Jul 2008 Windmills 30 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Agriculture (01110 to 01990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bee farming plant: Beehives 13 ⅓ 1 Jan 2001 Processing plant 20 1 Jan 2001 Bridges (wooden) 20 1 Jan 2001 Grain, cotton, peanut and rice assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jan 2007 Self-propelled 8 * 1 Jan 2007 General assets: Aeration assets: Controllers 10 * 1 Jan 2007 Kits 15 * 1 Jan 2007 Augers (including conveyors) 15 * 1 Jan 2007 Dryers 20 * 1 Jan 2007 Moisture meters 5 * 1 Jan 2007 Mulchers 10 * 1 Jan 2007 Peanut pre-cleaners 10 * 1 Jan 2007 Slashers 7 * 1 Jan 2007 Harvesting assets: Boll buggies 15 * 1 Jan 2007 Chaser bins 15 * 1 Jan 2007 Combine harvesters 12 *# 1 Jul 2007 Cotton picker/strippers 10 *# 1 Jul 2007 Field bins 20 * 1 Jan 2007 Fuel trailers 15 * 1 Jan 2007 Module builders 15 * 1 Jan 2007 Module tarpaulins 5 * 1 Jan 2007 Peanut diggers (including peanut pullers) 10 *# 1 Jan 2007 Peanut threshers 12 *# 1 Jul 2007 Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets, but excluding hydraulic automated steering) 5 * 1 Jan 2007 Seeding and fertilizing assets: Fertilizer spreaders (including linkage and trailed) 10 * 1 Jan 2007 Planters (including bar, box, combined seeders, precision planters and row crop planters) 15 * 1 Jan 2007 Seed and fertilizer bins 15 * 1 Jan 2007 Tillage assets: Generally 15 * 1 Jan 2007 Harrows 5 * 1 Jan 2007 Laser controlled scraping assets: Buckets 10 * 1 Jan 2007 Transmitters 7 * 1 Jan 2007 Rippers 10 * 1 Jan 2007 Harvesters/sweepers 6 ⅔ # 1 Jan 2001 Hay and foraging assets: Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12 * 1 Jan 2007 Balers 10 * 1 Jan 2007 Bale wrappers 10 * 1 Jan 2007 Baler and wrappers 10 * 1 Jan 2007 Forage harvesters 10 *# 1 Jul 2007 Hay rakes (including finger wheel, rotary and parallel) 10 * 1 Jan 2007 Moisture probes 5 * 1 Jan 2007 Mower conditioners: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Super conditioners (hay re-conditioners) 8 * 1 Jan 2007 Tedders 10 * 1 Jan 2007 Trailed bale handling assets: Big square bale stackers 10 * 1 Jan 2007 Generally (including accumulators and bale carriers) 15 * 1 Jan 2007 Windrowers: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Hop growers' plant: Hop picking machines 13 ⅓ 1 Jan 2001 Kilns 20 1 Jan 2001 Horse stalls (Breeze way, Shed row) 33 ⅓ 1 Jan 2001 Horticultural plants: Citrus: Grapefruits 30 * 1 Jan 2001 Lemons 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarins 25 * 1 Jan 2001 Oranges 30 * 1 Jan 2001 Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almonds 25 * 1 Jul 2001 Cashews 25 * 1 Jul 2001 Chestnuts 25 * 1 Jul 2001 Hazelnuts 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecans 25 * 1 Jul 2001 Pistachios 25 * 1 Jul 2001 Walnuts 25 * 1 Jul 2001 Pome: Apples 20 * 1 Jan 2001 Pears 25 * 1 Jan 2001 Stone Fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarines 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peaches 10 * 1 Jan 2001 Plums 15 * 1 Jan 2001 Prunes 20 * 1 Jan 2001 Tropical: Avocados 20 * 1 Jan 2001 Mangoes 30 * 1 Jan 2001 Levee banks and revetments 40 1 Jan 2001 Pea-viners, pea cleaners, vine and straw conveyors 10 1 Jan 2001 Silos: Ancillary equipment 20 1 Jan 2001 Grain (metal) 30 * 1 Jul 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 Trellis 20 1 Jan 2001 Nursery and floriculture production (01110 to 01150) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Environmental control assets: Boilers (including piping) 20 * 1 Jul 2006 Control systems 10 * 1 Jul 2006 Evaporative coolers 10 * 1 Jul 2006 Heating assets 10 * 1 Jul 2006 Instruments (including sensors) 10 * 1 Jul 2006 Retractable screens 8 * 1 Jul 2006 Ventilation fans 5 * 1 Jul 2006 Fertigation system assets (incorporating control systems, pumps and tanks) 10 * 1 Jul 2006 General assets: Bins and pallets 5 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Fumigation assets 5 * 1 Jul 2006 Pasteurisation assets: Pasteurisation rooms 20 * 1 Jul 2006 Steam boilers 15 * 1 Jul 2006 Racks 15 * 1 Jul 2006 Ride on mowers 5 * 1 Jul 2006 Refrigeration assets: Insulation panels used in cool rooms 40 * 1 Jul 2006 Refrigeration generally 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Trolleys 15 * 1 Jul 2006 Weed mats 5 * 1 Jul 2006 Harvesting assets: Bed lifters and diggers 10 * 1 Jul 2006 Tree spades 15 *# 1 Jul 2006 Packaging assets: Bunching and bundling machines 15 * 1 Jul 2006 Deleafers 15 * 1 Jul 2006 Grading machines 15 * 1 Jul 2006 Planting assets: Benches and tables 10 * 1 Jul 2006 Conveyors 15 * 1 Jul 2006 Dibblers and seeders 15 * 1 Jul 2006 Hoppers 15 * 1 Jul 2006 Pot, punnet and tray dispensers 12 * 1 Jul 2006 Potting machines (including pot and bag fillers) 10 * 1 Jul 2006 Soil elevators 10 * 1 Jul 2006 Soil mixers 10 * 1 Jul 2006 Transplanters (plugs and seedlings) 8 * 1 Jul 2006 Tray and punnet fillers 10 * 1 Jul 2006 Tray washers 15 * 1 Jul 2006 Vermiculite dispensers and coverers 15 * 1 Jul 2006 Propagation assets: Heated propagators 10 * 1 Jul 2006 Seedling and punnet trays, reusable 3 * 1 Jul 2006 Turf growing assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Field top makers 10 * 1 Jul 2006 Land planes 25 * 1 Jul 2006 Line planters 10 * 1 Jul 2006 Mowers (including reel and rotary mowers) 10 * 1 Jul 2006 Net layers 10 * 1 Jul 2006 Power harrows 10 * 1 Jul 2006 Roll layers 10 * 1 Jul 2006 Soil aerators 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Turf harvesters (including pedestrian and tractor mounted harvesters) 10 *# 1 Jul 2006 Turf rollers 15 * 1 Jul 2006 Turf seeders 15 * 1 Jul 2006 Turf vacuums 10 * 1 Jul 2006 Mushroom growing (01210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) 10 * 1 Jul 2008 Boilers (used for humidification and pasteurisation) 10 * 1 Jul 2008 Casing machines (includes casing mixers) 10 * 1 Jul 2008 Compost phase 1 assets: Bunkers 10 * 1 Jul 2008 Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) 4 * 1 Jul 2008 Protective structures 10 * 1 Jul 2008 Pumps 3 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) 10 * 1 Jul 2008 Growing systems: Shelves: Aluminium 15 * 1 Jul 2008 Other materials 10 * 1 Jul 2008 Trays: Wood 5 * 1 Jul 2008 Mushroom graders 5 * 1 Jul 2008 Sheds 40 * 1 Jul 2008 Slicing machines 5 * 1 Jul 2008 Spawning machines (including supplement machines) 12 * 1 Jul 2008 Trolleys 10 * 1 Jul 2008 Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): Growing 15 * 1 Jul 2008 Peak heat and spawn running 10 * 1 Jul 2008 Vacuum coolers 10 * 1 Jul 2008 Weighing machines 10 * 1 Jul 2008 Vegetable growing (under cover) (01220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hydroponic growing assets (including cut flower growing): Hanging gutters 10 * 1 Jul 2007 Troughs 10 * 1 Jul 2007 Hydroponics growers may also use the effective life for relevant assets shown in Nursery and floriculture production (01110 to 01150) Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally 10 * 1 Jul 2007 Self-propelled 8 * 1 Jul 2007 Fertilizer spreaders: Generally 10 * 1 Jul 2007 Spinner 5 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Mulch layers 12 * 1 Jul 2007 Mulch lifters 12 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Rakes (eg cane trash rakes) 10 * 1 Jul 2007 Slashers 8 * 1 Jul 2007 Harvesting assets: Cane haul out bins 12 * 1 Jul 2007 Harvesters (including cane, carrot, onion, potato and tomato) 10 *# 1 Jul 2007 Harvesting aids (incorporating trailers and conveyor belts) 15 * 1 Jul 2007 Onion lifters 10 *# 1 Jul 2007 Trailers 15 * 1 Jul 2007 Windrowers (including potato diggers, onion and potato windrowers) 10 *# 1 Jul 2007 Planting assets: Billet planters 12 * 1 Jul 2007 Potato cutters 15 * 1 Jul 2007 Potato planters 10 * 1 Jul 2007 Precision seeders 10 * 1 Jul 2007 Transplanters: Automated 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Tillage assets: Generally 15 * 1 Jul 2007 PTO operated (including rotary hoes and power harrows) 8 * 1 Jul 2007 Trellising assets: Stake drivers 12 * 1 Jul 2007 Stake pullers 12 * 1 Jul 2007 Trellising (incorporating stakes and wire) 5 * 1 Jul 2007 Wire winders 15 * 1 Jul 2007 Fruit growing (01310 to 01360 and 01390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cleaning and mulching assets: Mowers (including zero turn and ride on) 8 * 1 Jul 2008 Mulchers 6 * 1 Jul 2008 Slashers 8 * 1 Jul 2008 Sweeper attachments 10 * 1 Jul 2008 Crop protection assets: Applicators (including temporary bird netting applicators and vine cover rollers) 15 * 1 Jul 2008 Banana bagging machines 10 * 1 Jul 2008 Banana ripening bags 3 * 1 Jul 2008 Sprayers 10 * 1 Jul 2008 Temporary bird netting 5 * 1 Jul 2008 Under vine weeder 10 * 1 Jul 2008 Vine covers 3 * 1 Jul 2008 Dried fruit assets: Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15 * 1 Jul 2008 Drying sheets (including ground sheets) 10 * 1 Jul 2008 Trays 10 * 1 Jul 2008 Fertilising assets: Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Spreaders: Generally 10 * 1 Jul 2008 Spinners 5 * 1 Jul 2008 General assets: Bins: Plastic 10 * 1 Jul 2008 Timber 5 * 1 Jul 2008 Crates (including picking lugs) 5 * 1 Jul 2008 Elevating work platforms 10 * 1 Jul 2008 Frost fans 15 * 1 Jul 2008 Mulch layers 12 * 1 Jul 2008 Mulch lifters 12 * 1 Jul 2008 Orchard ladders 10 * 1 Jul 2008 Post driver/hole diggers 10 * 1 Jul 2008 Refractometers 10 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Harvesting assets: Grape harvesters 10 *# 1 Jul 2008 Harvest aids 15 * 1 Jul 2008 Picking bags 3 * 1 Jul 2008 Picking platforms 10 * 1 Jul 2008 Picking trolleys 5 * 1 Jul 2008 Trailers (including grape chaser bins) 15 * 1 Jul 2008 Tree shakers 10 *# 1 Jul 2008 Planting assets: Hole burners 10 * 1 Jul 2008 Planters 12 * 1 Jul 2008 Tree guards 2 * 1 Jul 2008 Trellising 20 * 1 Jul 2008 Weed matting 5 * 1 Jul 2008 Pruning assets: Chain saws 3 * 1 Jul 2008 Electric hand pruners 3 * 1 Jul 2008 Manual hand pruners 2 * 1 Jul 2008 Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) 10 * 1 Jul 2008 Pneumatic pruners: Compressors 10 * 1 Jul 2008 Hand tools 5 * 1 Jul 2008 Vine leaf removers 15 * 1 Jul 2008 Tillage assets: Generally 15 * 1 Jul 2008 PTO operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 Coffee, olive and tree nut growing (01370, 01390 and 01590) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets (including air blast sprayers and linkage sprayers) 10 * 1 Jul 2007 Cleaning and mulching assets: Blowers 10 * 1 Jul 2007 Mowers (including zero turn and ride on) 8 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Slashers 10 * 1 Jul 2007 Sweeper attachments 10 * 1 Jul 2007 Fertilizer spreaders 10 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Stakes (including trellising) 3 * 1 Jul 2007 Harvesting assets: Bankouts (almonds) 15 * 1 Jul 2007 Catcher nets 10 * 1 Jul 2007 Elevators (almonds) 12 * 1 Jul 2007 Harvesters: Coffee 10 *# 1 Jul 2007 Olive 10 *# 1 Jul 2007 Nuts: Generally 10 *# 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (eg almonds) 12 *# 1 Jul 2007 Sweepers 12 *# 1 Jul 2007 Tree shakers 10 *# 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 Harvesting pole rakes 5 * 1 Jul 2007 Trailers 15 * 1 Jul 2007 Pruning assets: Chain saws 5 * 1 Jul 2007 Electric hand pruners 3 * 1 Jul 2007 Manual hand pruners 2 * 1 Jul 2007 Pneumatic pruners: Compressor 10 * 1 Jul 2007 Hand tools 5 * 1 Jul 2007 Sheep farming (01410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crutching machines, portable type 10 * 1 Jan 2007 Dipping and spraying assets for parasite control: Jet spray system assets (including the race or handler dedicated to the jet spray system) 10 * 1 Jan 2007 Mobile plunge dips 5 * 1 Jan 2007 Feeders (including grain feeders, oat feeders, hay feeders) 15 * 1 Jan 2007 Footbaths 10 * 1 Jan 2007 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jan 2007 Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15 * 1 Jan 2007 Weigh bars, weigh indicators and weigh platforms 10 * 1 Jan 2007 Yards, races, leadup systems and loading ramps: Permanent types 40 * 1 Jan 2007 Portable types 25 * 1 Jan 2007 Woolshed assets: Grinding machines for sharpening cutters 30 * 1 Jan 2007 Shearing machines 30 * 1 Jan 2007 Shearing or crutching handpieces 10 * 1 Jan 2007 Wool bale movers 10 * 1 Jan 2007 Wool presses 20 * 1 Jan 2007 Woolsheds and shearing sheds 50 * 1 Jan 2007 Wool tables, steel types 20 * 1 Jan 2007 Beef cattle farming (01420) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Calf cradles 10 * 1 Jan 2007 Cattle crushes (hydraulic and manual) 10 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle yards including races and coolers (steel and timber): Permanent types 30 * 1 Jan 2007 Portable types 20 * 1 Jan 2007 Feed bins including hay racks 15 * 1 Jan 2007 Feed handling assets: Bale feeders 10 * 1 Jan 2007 Feed mixers 10 * 1 Jan 2007 Silage and feedout wagons 10 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure and fertilizer spreaders 10 * 1 Jan 2007 Saddlery and harness 10 * 1 Jan 2007 Beef cattle feedlots (01430) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Cattle crushes (hydraulic and manual) 6 * 1 Jan 2007 Cattle induction and transfer yards (steel and timber) 20 * 1 Jan 2007 Cattle treatment yards (steel and timber) 20 * 1 Jan 2007 Cattle wash yards (steel and timber) 20 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle pen assets: Bunk sweepers 8 * 1 Jan 2007 Cattle pen infrastructure assets: Feed bunks or troughs and aprons 20 * 1 Jan 2007 Feed roads 20 * 1 Jan 2007 Pen earthworks 20 * 1 Jan 2007 Pen fences and gates (steel and timber) 20 * 1 Jan 2007 Shade structures 20 * 1 Jan 2007 Pen scrapers 10 * 1 Jan 2007 Feed milling and handling assets: Ancillary grain handling equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jan 2007 Feed mixers 7 * 1 Jan 2007 Feed mixer trucks 7 * 1 Jan 2007 Grain cleaners 10 * 1 Jan 2007 Grain processing assets: Roller mills 15 * 1 Jan 2007 Steam flaking chests 15 * 1 Jan 2007 Steam flaking surge bins 15 * 1 Jan 2007 Tempering silos: Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 Galvanised steel 12 * 1 Jan 2007 Receival pits and hoppers 25 * 1 Jan 2007 Roughage processing assets (including tub rinders) 7 * 1 Jan 2007 Sampling and testing assets 5 * 1 Jan 2007 Silos and bins used for storing dry grain: Concrete 50 * 1 Jan 2007 Steel 20 * 1 Jan 2007 Tank storages for liquid feed supplements 15 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure composting and screening machines 15 * 1 Jan 2007 Dairy cattle farming (01600) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic calf feeders 10 * 1 Jul 2007 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles (ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes 10 * 1 Jul 2007 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2007 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2007 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2007 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 Poultry farming for breeding, eggs and meat (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing environmental control assets: Control systems (excluding personal computers) 10 * 1 Jan 2007 Curtains: Baffles, brooders 10 * 1 Jan 2007 Sidewalls 5 * 1 Jan 2007 Tunnel inlets 10 * 1 Jan 2007 Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) 10 * 1 Jan 2007 Foggers 10 * 1 Jan 2007 Heaters 15 * 1 Jan 2007 Minimum vents (including cabling) 12 * 1 Jan 2007 Sensors 4 * 1 Jan 2007 Tunnel inlet panels 15 * 1 Jan 2007 Ventilation fans: Exhaust fans (tunnel, minivent) 12 * 1 Jan 2007 Stirrer fans 15 * 1 Jan 2007 Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 20 * 1 Jan 2007 Cages (for egg layers) 20 * 1 Jan 2007 Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) 15 * 1 Jan 2007 Egg conveyors (including drive units) 15 * 1 Jan 2007 Egg counters 15 * 1 Jan 2007 Egg elevators (including drive units) 15 * 1 Jan 2007 Egg grading and packing assets: Egg grader and packing systems (including box erectors, box sealers, candling machines, conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) 10 * 1 Jan 2007 Pallet levellers (coil spring) 25 * 1 Jan 2007 Palletisers 10 * 1 Jan 2007 Trolley lifters 15 * 1 Jan 2007 Farm trolleys: Chicken transport 10 * 1 Jan 2007 Egg transport 10 * 1 Jan 2007 Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) 10 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hanging cable systems (for feeders, drinkers and nest housing) 15 * 1 Jan 2007 Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) 15 * 1 Jan 2007 Manure conveyors (including drive units) 10 * 1 Jan 2007 Nest housing (including slatted walkways) 15 * 1 Jan 2007 Silos for feed: Metal 20 * 1 Jan 2007 Ancillary equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Water assets: Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jan 2007 Winches 10 * 1 Jan 2007 Poultry hatcheries (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handlers 20 * 1 Jan 2007 Boilers 20 * 1 Jan 2007 Candling equipment 20 * 1 Jan 2007 Chick counters 20 * 1 Jan 2007 Chilled water plants 20 * 1 Jan 2007 Control systems (excluding personal computers) 10 * 1 Jan 2007 Condensers/heat exchangers 10 * 1 Jan 2007 Conveyors 20 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hatcher trolleys/dollies 10 * 1 Jan 2007 Hatcher baskets 10 * 1 Jan 2007 Hatchers (including integrated controller units) 20 * 1 Jan 2007 Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 40 * 1 Jan 2007 Macerators 20 * 1 Jan 2007 Separators - chick and egg 20 * 1 Jan 2007 Setter trays 10 * 1 Jan 2007 Setter trolley unloaders 20 * 1 Jan 2007 Setter trolleys 10 * 1 Jan 2007 Setters/incubators (including integrated controller unit) 20 * 1 Jan 2007 Stacker/destacker systems 20 * 1 Jan 2007 Transfer machines - farm trolley to setter trolley 20 * 1 Jan 2007 Transfer machines - setter tray to hatcher basket 20 * 1 Jan 2007 Vaccinators 15 * 1 Jan 2007 Vacuum/auger systems (waste) 20 * 1 Jan 2007 Washing assets 20 * 1 Jan 2007 Pig farming (01920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing assets: Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) 20 * 1 Jul 2008 Curtains - sidewalls 10 * 1 Jul 2008 Floors (suspended types): Concrete 10 * 1 Jul 2008 Plastic 10 * 1 Jul 2008 Steel 5 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10 * 1 Jul 2008 Effluent separators/effluent fan extractors 10 * 1 Jul 2008 Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10 * 1 Jul 2008 Fans: Exhaust (tunnel, minivent) 10 * 1 Jul 2008 Stirrer 10 * 1 Jul 2008 Farrowing crates 10 * 1 Jul 2008 Generators (emergency) 20 * 1 Jul 2008 Heaters and heat lamps 5 * 1 Jul 2008 High pressure cleaners 3 * 1 Jul 2008 Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors) 5 * 1 Jul 2008 Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) 10 * 1 Jul 2008 Milling assets 10 * 1 Jul 2008 Mixing assets 10 * 1 Jul 2008 Pens (including fences, gates, stalls, farrowing crates, ramps) 10 * 1 Jul 2008 Silos: Grain storage 20 * 1 Jul 2008 Readyfeed 10 * 1 Jul 2008 Tank storage for liquid feed supplements 20 * 1 Jul 2008 Water assets: Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jul 2008 Effluent tanks (concrete) 20 * 1 Jul 2008 Weigh bars, weigh indicators and weigh platforms 5 * 1 Jul 2008 Aquaculture (02011 to 02039) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aeration assets: Direct supply systems (including paddlewheels and aspirators): Fresh water 6 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Remote or indirect supply systems (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines) 10 * 1 Jul 2007 Aquaculture tanks: Concrete 20 * 1 Jul 2007 Fibreglass 15 * 1 Jul 2007 Polyethylene 20 * 1 Jul 2007 Raceways 20 * 1 Jul 2007 Transport of live products 10 * 1 Jul 2007 Bins and crates 5 * 1 Jul 2007 Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Cooling assets (including water chillers) 10 * 1 Jul 2007 Control systems 10 * 1 Jul 2007 Environmental control structures and protective structures used in salt water environment 15 * 1 Jul 2007 Feeders (including belt, pendulum, scatter and blower) 5 * 1 Jul 2007 Graders 10 * 1 Jul 2007 Harvesting nets 4 * 1 Jul 2007 Hatching assets (including hatching containers) 10 * 1 Jul 2007 Heating assets: Direct heating system (including immersion heaters): Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Indirect heating system (including heat exchangers and passive heating) 10 * 1 Jul 2007 Instruments (including sensors and water quality meters) 5 * 1 Jul 2007 Oyster farming assets: Baskets 8 * 1 Jul 2007 Oyster growing structures (incorporating posts and racks or lines) 10 * 1 Jul 2007 Rumblers 10 * 1 Jul 2007 Sticks 5 * 1 Jul 2007 Trays: Plastic 8 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Vats, treatment 15 * 1 Jul 2007 Power supply assets, emergency or standby: Generators (incorporating attached engine management and generator monitoring instruments) 15 * 1 Jul 2007 Processing assets: Conveyors, elevators and hoppers 10 * 1 Jul 2007 Cookers 10 * 1 Jul 2007 Packaging assets (including vacuum and modified atmospheric packing) 10 * 1 Jul 2007 Refrigeration assets: Insulation panels in cool or freezer rooms used in salt water environment 20 * 1 Jul 2007 Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) 10 * 1 Jul 2007 Water assets: Aquaculture channels and ponds 20 * 1 Jul 2007 Liners and erosion matting for ponds and channels 15 * 1 Jul 2007 Pipes and pipelines: Above ground (polyethylene and polyvinylchloride including lay flat hoses) 10 * 1 Jul 2007 In ground (polyethylene and polyvinylchloride) 30 * 1 Jul 2007 Pumps: Generally: Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Single phase transfer pumps: Fresh water 5 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Water treatment assets (including filtration assets, foam fractionators, oxygen and ozone generators and UV sterilizers) 10 * 1 Jul 2007 Weighing machines 5 * 1 Jul 2007 Forestry and logging (03010 to 03020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Logging plant: Cable systems (including winches and high leads) 8 * 1 Jan 2001 Forwarders 8 * 1 Jan 2001 Harvesters and feller bunchers (includes heads) 7 * 1 Jan 2001 Log trailers 10 * 1 Jan 2001 Saws: Mobile 8 * 1 Jan 2001 Portable chain 2 * 1 Jan 2001 Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7 * 1 Jan 2001 Fishing (04111 to 04199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fishing plant: Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Fish holding baskets 10 1 Jan 2001 Purse seine fishing net 5 1 Jan 2001 | MINING (06000 to 10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crushing and milling assets: Crushers: Cone and gyratory 25 * 1 Jul 2003 Feeder breaker 20 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Impact and rotary 20 * 1 Jul 2003 Jaw 25 * 1 Jul 2003 Roller (including roll sizers) 20 * 1 Jul 2003 Grinding mills: Ball and rod 25 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Hammer 15 * 1 Jul 2003 SAG (autogenous) 25 * 1 Jul 2003 Hydrometallurgy and Pyrometallurgy assets: Adsorption process assets 20 * 1 Jul 2003 Agglomeration (pelletizing) assets 25 * 1 Jul 2003 Calcination process assets (including kilns) 25 * 1 Jul 2003 Casting process assets for casting billets or ingots 30 * 1 Jul 2003 Converting process assets (including rotatable cylindrical furnaces) 30 * 1 Jul 2003 Cooling process assets (including cooling towers) 25 * 1 Jul 2003 Counter current decantation (CCD) process assets 20 * 1 Jul 2003 Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003 Electrolysis process assets (including electrowinning process and electro refining process assets including tanks) 20 * 1 Jul 2003 Filtration process assets 15 * 1 Jul 2003 Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 1 Jul 2003 Gas recovery process assets (including stripping and absorption assets) 25 * 1 Jul 2003 Ion exchange process assets 15 * 1 Jul 2003 Leaching process assets: Atmospheric 15 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Pressure 25 * 1 Jul 2003 Neutralisation process assets 20 * 1 Jul 2003 Pots and ladles used for molten materials 30 * 1 Jul 2003 Precipitation process assets (including tanks and agitators) 20 * 1 Jul 2003 Pressure vessels 30 * 1 Jul 2003 Roasting process assets (including kilns and furnaces) 30 * 1 Jul 2003 Sintering process assets (including continuous sintering machines) 30 * 1 Jul 2003 Smelting process assets (including furnaces) 25 * 1 Jul 2003 Solution treatment and metal recovery assets 20 * 1 Jul 2003 Solvent extraction process assets (including mixer-settler units) 20 * 1 Jul 2003 Tailings stills 20 * 1 Jul 2003 Infrastructure support assets: Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers) 25 * 1 Jul 2003 Mineral treatment structure 40 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Materials handling assets: Belt magnets, samplers, metal detectors and analysers 15 * 1 Jul 2003 Bins, chutes, hoppers, bunkers and silos 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt) 20 * 1 Jul 2003 Vibrating 15 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks and spheres 25 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Stacks (chimney) 30 * 1 Jul 2003 Stockpile assets: Reclaim tunnel flow valves and activators 25 * 1 Jul 2003 Stackers, reclaimers and stacker/reclaimers 25 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Trippers/stackers and stacking conveyor systems 25 * 1 Jul 2003 Tunnel vent and exhaust fans 15 * 1 Jul 2003 Water recycling facilities 20 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Weighing machines (including weighers for feeders and conveyors) 20 * 1 Jul 2004 Mineral dressing assets: Classification, gravity separation and dewatering assets: Centrifuges 15 * 1 Jul 2003 Cyclones: Dense medium and heavy medium 8 * 1 Jul 2003 Generally (including classifying, desliming, and hydrocyclones) 15 * 1 Jul 2003 Generally 18 * 1 Jul 2003 Hydraulic classifiers and teetered bed separators 20 * 1 Jul 2003 Jigs 25 * 1 Jul 2003 Pneumatic tables and air separators 25 * 1 Jul 2003 Settling cones 25 * 1 Jul 2003 Shaking tables 25 * 1 Jul 2003 Sluices and cone concentrators 25 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Electrostatic separation assets 20 * 1 Jul 2003 Filtration assets (including pressure filtration and vacuum filtration equipment) 15 * 1 Jul 2003 Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) 20 * 1 Jul 2003 Magnetic separation assets (including cross belt, drum and disc types) 20 * 1 Jul 2003 Screening assets 15 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Railway infrastructure assets and rolling-stock - see Table A Rail freight and passenger transport services (47100 to 47200) Surface mobile mining machines: Bucket wheel excavators 30 * 1 Jul 2002 Compressors 20 * 1 Jul 2002 Cranes 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Draglines 30 * 1 Jul 2002 Drill rigs (Production) 10 * 1 Jul 2002 Electric rope shovels 25 * 1 Jul 2002 Generators 10 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Hydraulic excavators (including hydraulic front shovels) 10 * 1 Jul 2002 Lighting systems 10 * 1 Jul 2002 Off highway trucks (including articulated, rigid dump, service, fuel and water trucks) 10 * 1 Jul 2002 Rollers 15 * 1 Jul 2002 Scrapers 7 * 1 Jul 2002 Skid steer loader 7 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Tailings dams 20 1 Jan 2001 Underground mobile mining machines: Compressors 10 * 1 Jul 2002 Continuous haulage systems 10 * 1 Jul 2002 Continuous miners 10 * 1 Jul 2002 Drill rigs: Diamond 20 * 1 Jul 2002 Production 7 * 1 Jul 2002 Feeder breakers 15 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Jumbos 10 * 1 Jul 2002 Load-haul-dump machines 6 * 1 Jul 2002 Long-wall equipment: Armoured face conveyors 6 * 1 Jul 2002 Beam stage loaders 7 * 1 Jul 2002 Hydraulic pump modules 15 * 1 Jul 2002 Hydraulic roof supports 10 * 1 Jul 2002 Impact crushers 10 * 1 Jul 2002 Mobile conveyors tail end 5 * 1 Jul 2002 Roof support relocation vehicles 10 * 1 Jul 2002 Shearers 7 * 1 Jul 2002 Shearer carriers 10 * 1 Jul 2002 Maintenance vehicles 8 * 1 Jul 2002 Personnel transporters 8 * 1 Jul 2002 Raise borers and down reamers 20 * 1 Jul 2002 Roof bolters 8 * 1 Jul 2002 Scissor lifts 6 * 1 Jul 2002 Shuttle cars 12 * 1 Jul 2002 Skid steer loaders 12 * 1 Jul 2002 Underground haulage trucks 6 * 1 Jul 2002 Wheel loaders 6 * 1 Jul 2002 Workshop plant 20 1 Jan 2001 Coal mining (06000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coal preparation assets: Centrifuges 15 * 1 Jul 2003 Crushing assets (including feeder breakers, impact, roller and rotary crushers) 20 * 1 Jul 2003 Cyclones: Dense medium, heavy medium 6 * 1 Jul 2003 Generally (including classifying, desliming and hydrocyclones) 10 * 1 Jul 2003 Filtration assets (including belt, drum and vacuum filters) 15 * 1 Jul 2003 Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) 20 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Jigs and heavy medium baths 25 * 1 Jul 2003 Magnetic separators 20 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Infrastructure support assets: Analysers, belt magnets, grinding mills, metal detectors and samplers 15 * 1 Jul 2003 Coal preparation facility framework/structure 40 * 1 Jul 2003 Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers) 25 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally (including centrifugal pumps) 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Tunnel vent or exhaust fans 15 * 1 Jul 2003 Valves and other non pipe fittings 10 * 1 Jul 2003 Water recycling facility 20 * 1 Jul 2003 Water storage dams (including fire services dams and water storage dams generally) 30 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Materials handling assets: Bins, chutes, hoppers, silos and storage bunkers 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt feeders) 20 * 1 Jul 2003 Vibrating feeders 15 * 1 Jul 2003 Stockpile spraying system 20 * 1 Jul 2003 Stockpile stackers, reclaimers and stacker reclaimers: Generally (including all machinery) 25 * 1 Jul 2003 Reclaim tunnels 25 * 1 Jul 2003 Trippers/stackers 25 * 1 Jul 2003 Oil and gas extraction (07000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery: Control systems 10 * 1 Jul 2002 Domestic gas processing assets (including centrifugal compressor, column, gas turbine, heat exchanger, piping and turbo expander) 30 *# 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Flare towers for gas flares 25 *# 1 Jul 2002 Fractionation train assets (including air coolers, columns, compressors, heat exchangers, piping and pumps) 30 *# 1 Jul 2002 Hot water system assets 17 ½ *# 1 Jul 2002 Instruments 12 ½ * 1 Jul 2002 LNG holding facility assets (including boil off gas compressors, cryogenic storage tanks, loading arms, pumps and tanks) 30 *# 1 Jul 2002 LNG train assets (including centrifugal compressors, columns, cryogenic heat exchangers, gas turbine drivers and other heat exchangers) 30 *# 1 Jul 2002 Stabiliser process assets (including columns, heat exchangers, pumps and reciprocating compressors) 30 *# 1 Jul 2002 Storage and loading assets (including cryogenic storage tanks, jetties, loading arms, LPG chillers and pumps) 30 *# 1 Jul 2002 Trunkline onshore terminal (TOT) assets: Flash tanks 20 *# 1 Jul 2002 Slugcatcher and associated piping 30 *# 1 Jul 2002 Valves including control valves 12 ½ * 1 Jul 2002 Gas production assets: Central production facility assets: Boilers 10 * 1 Jul 2002 Cabling for power and control systems 30 *# 1 Jul 2002 Diesel systems 15 * 1 Jul 2002 Drains systems 20 *# 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare system assets: Carbon steel piping 15 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Stainless steel piping 30 *# 1 Jul 2002 Fuel gas systems 30 *# 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skid, vessels and assets used onshore) 30 *# 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Heat exchangers 30 *# 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Major stainless steel (or lined) vessels 30 *# 1 Jul 2002 Offshore platforms: Generally (including accommodation modules, flare structures, helidecks, jackets, primary steel work and topsides secondary steel work) 30 *# 1 Jul 2002 Topsides tertiary steelwork (including handrails, ladders and stairs) 15 * 1 Jul 2002 Piping 30 *# 1 Jul 2002 Pumps: Circulation pump 12 ½ * 1 Jul 2002 Generally 20 *# 1 Jul 2002 Seawater lift pumps 15 * 1 Jul 2002 Shutdown and fire/gas systems 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 30 *# 1 Jul 2002 Utility air compressors 15 * 1 Jul 2002 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Infield pipeline 30 *# 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 20 *# 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 15 * 1 Jul 2002 Wellheads and christmas trees 30 *# 1 Jul 2002 Oil production assets: Central production facility assets (excluding FPSOs): Boilers 10 * 1 Jul 2002 Circulation pumps 12 ½ * 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skids, vessels and assets used onshore) 15 * 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Generally (including offshore platforms) 15 * 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Pumps: Circulation pumps 12 ½ * 1 Jul 2002 Other 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 15 * 1 Jul 2002 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring system) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels(incorporating mooring system) 20 *# 1 Jul 2002 Infield pipelines 15 * 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 15 * 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 10 * 1 Jul 2002 Wellheads and christmas trees 15 * 1 Jul 2002 Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Iron ore mining (08010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure support assets: Blowers, high pressure 15 * 1 Jan 2006 Dust suppression/control equipment 15 * 1 Jan 2006 Materials handling assets: Feeders: Vibrating 10 * 1 Jan 2006 Mineral dressing assets: Cyclones, dense/heavy medium (unlined nihard) 1 * 1 Jan 2006 Dense medium separation assets (including baths and drums) 20 * 1 Jan 2006 Magnetic separation assets: LIMS (low intensity magnetic separators) 20 * 1 Jan 2006 WHIMS (wet high intensity magnetic separators) 15 * 1 Jan 2006 Screening assets 10 * 1 Jan 2006 Gold ore mining (08040) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gold ore processing assets: Adsorption process assets 15 * 1 Jul 2004 Carbon regeneration kilns 12 * 1 Jul 2004 Concentrators (including inline pressure jigs and mechanical concentrators) 10 * 1 Jul 2004 Crushing assets: Cone/gyratory crushers 20 * 1 Jul 2004 Hydraulic rock breakers 12 * 1 Jul 2004 Jaw crushers 20 * 1 Jul 2004 Electrowinning/electrorefining assets 17 * 1 Jul 2004 Elution columns 12 * 1 Jul 2004 Elution storage tanks 17 * 1 Jul 2004 Laboratory assets: Atmospheric adsorption spectrometers 10 * 1 Jul 2004 Generally (including drying ovens, pulverisers, crushers, gas fired ovens, fume cupboards) 15 * 1 Jul 2004 Leaching process assets (including carbon in pulp and carbon in leach processes) 15 * 1 Jul 2004 Shaking tables 12 * 1 Jul 2004 Smelting furnaces 15 * 1 Jul 2004 Thickening assets 20 * 1 Jul 2004 Mineral sand mining (08050) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) 20 * 1 Jan 2003 Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) 15 * 1 Jan 2003 Crushing assets (including drum scrubbers) 30 * 1 Jan 2003 Dredges 20 * 1 Jul 2009 Drying assets: Generally (including flash and fluid bed dryers and fluid bed heaters) 20 * 1 Jan 2003 Rotary dryer kilns 30 * 1 Jan 2003 Dust management assets: Baghouse filters and extractors 30 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Multiclones 20 * 1 Jan 2003 Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) 20 * 1 Jan 2003 Filtration/dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) 15 * 1 Jan 2003 Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators and wet high intensity magnets) 20 * 1 Jan 2003 Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) 30 * 1 Jan 2003 Screening assets (including screens and trommels) 15 * 1 Jan 2003 Support assets: Control systems 10 * 1 Jan 2003 Pipes and pipelines (including valves and fittings): Generally 20 * 1 Jan 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps 20 * 1 Jan 2003 Tanks: Constant density and thickening 20 * 1 Jan 2003 Generally (including acid leaching and water) 15 * 1 Jan 2003 Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) 30 * 1 Jan 2003 Waste gas handling assets: Afterburners 20 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Electrostatic precipitators 30 * 1 Jan 2003 Scrubbers and stacks 20 * 1 Jan 2003 Nickel ore mining (08060) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Nickel ore processing assets: Mineral treatment structures (including structure holding walkways, supporting assets and thoroughfares) 20 * 1 Jul 2004 Reagent pumps (including high pressure acid leach pumps) 5 * 1 Jul 2004 Construction material mining (09110 to 09190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Control systems (for conveying, crushing and screening assets) 10 * 1 Jul 2003 Conveyors: Gravity take-up 25 * 1 Jul 2003 Screw take-up 15 * 1 Jul 2003 Crushers: Generally 20 * 1 Jul 2003 Mobile (track or wheel mounted machinery including screening and conveying components) 15 * 1 Jul 2003 Cyclones 15 * 1 Jul 2003 Dredges 20 * 1 Jul 2009 Drill rigs 8 * 1 Jul 2003 Electrical switching assets 20 * 1 Jul 2003 Graders 15 * 1 Jul 2003 Heavy mobile quarry assets not specifically listed - see Table A Mining (06000 to 10900) Hydraulic oversize rock breakers (mounted above primary crusher) 8 * 1 Jul 2003 Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) 20 * 1 Jul 2003 Pug mills 15 * 1 Jul 2003 Screening assets 12 * 1 Jul 2003 Wheel loaders 10 * 1 Jul 2003 Wire saws 10 * 1 Jul 2003 Petroleum exploration services (10112) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets used offshore: Down hole geophysics units - skid mounted 10 * 1 Jan 2007 Drill strings 3 * 1 Jan 2007 Offshore drilling rigs (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, platforms, rig powering and transmissions) 20 * 1 Jan 2007 Exploration assets used onshore: Down hole geophysics units - truck mounted 12 * 1 Jan 2007 Drill strings 4 * 1 Jan 2007 Onshore surface drilling rigs (including blow out preventers, derricks, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmissions) 15 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Seismic survey assets: Airguns 5 * 1 Jan 2007 Hydrophones 5 * 1 Jan 2007 Mineral exploration services (10122) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets: Drill rigs: Surface (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmission and trucks) 10 * 1 Jan 2007 Underground 5 * 1 Jan 2007 Geophysical survey assets: Airborne geophysical assets (including magnetometers, receivers and transmitters): Aircraft integrated 10 * 1 Jan 2007 Aircraft demountable 8 * 1 Jan 2007 Down hole geophysical assets (including acoustic televiewers, callipers, density tools, dipmeters, draw works, neutron probes, sonic probes, receiver/transmitter modules and sondes): Portable assets 5 * 1 Jan 2007 Vehicle integrated assets 8 * 1 Jan 2007 Ground geophysical assets (including gravity instruments, resistivity receivers and transmitters, scintillometers and spectrometers) 5 * 1 Jan 2007 Portable ground geophysical assets (including electromagnetics, ground magnetics, ground penetrating radars and radiometrics) 5 * 1 Jan 2007 Seismic survey assets: Cabling 3 * 1 Jan 2007 Geophones 5 * 1 Jan 2007 Global positioning systems 5 * 1 Jan 2007 Processing systems 3 * 1 Jan 2007 Recording systems 10 * 1 Jan 2007 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Vibration source assets: Buggy mounted shear wave vibrators 10 * 1 Jan 2007 Drilling rigs - shot hole 10 * 1 Jan 2007 Ground impactors 4 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 | MANUFACTURING (11110 to 25990) Meat processing (11110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boning room assets: Boneless meat packing stations 20 * 1 Jul 2013 Boning and slicing stations 20 * 1 Jul 2013 Boning hoists 5 * 1 Jul 2013 Chine bone removal machines 10 * 1 Jul 2013 De-sinewed mince meat machines 10 * 1 Jul 2013 Dicing and mincing machines 10 * 1 Jul 2013 Dump and product bins 15 * 1 Jul 2013 Frenching machines 8 * 1 Jul 2013 Knuckle and aitch bone pullers 5 * 1 Jul 2013 Loin/saddle deboning machines 10 * 1 Jul 2013 Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Pneumatic knives (including meat trimmers/round knives and de-fatting knives) 2 * 1 Jul 2013 Pork brine and marinade mixers 10 * 1 Jul 2013 Pork de-rinders 10 * 1 Jul 2013 Pork marinade injectors 10 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Sausage filling machines 10 * 1 Jul 2013 Saws: Band saws 10 * 1 Jul 2013 Bone saws 5 * 1 Jul 2013 Breaking saws: Circular electric 3 * 1 Jul 2013 Circular hydraulic 2 * 1 Jul 2013 Reciprocating electric 5 * 1 Jul 2013 Reciprocating pneumatic 3 * 1 Jul 2013 Skinning or denuding machines 10 * 1 Jul 2013 Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Weight graders 5 * 1 Jul 2013 X-ray and chemical lean analysis machines 10 * 1 Jul 2013 Cold storage assets: Air curtains 5 * 1 Jul 2013 Ammonia condensers 10 * 1 Jul 2013 Blast freezer tunnels 20 * 1 Jul 2013 Blast freezers 20 * 1 Jul 2013 Carbon dioxide snow making machines 10 * 1 Jul 2013 Carton conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Chiller tunnels 20 * 1 Jul 2013 Chillers (incorporating pneumatic gates) 15 * 1 Jul 2013 De-humidifiers: Desiccant 10 * 1 Jul 2013 Refrigerant 15 * 1 Jul 2013 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 5 * 1 Jul 2013 Evaporators 15 * 1 Jul 2013 Freezers 20 * 1 Jul 2013 Load out bays (incorporating air tight truck pads and hydraulic platforms) 15 * 1 Jul 2013 Overhead carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Plate freezers 20 * 1 Jul 2013 Pressure vessels 20 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Storage racking and stillages 10 * 1 Jul 2013 Transfer roller conveyors 10 * 1 Jul 2013 Livestock handling assets: Cattle soaker pens 15 * 1 Jul 2013 Cattle wash/soaker control systems 10 * 1 Jul 2013 Cattle washes 15 * 1 Jul 2013 Cattle yards (incorporating concrete base and galvanised steel posts and rails) 20 * 1 Jul 2013 Feed auger systems 10 * 1 Jul 2013 Hydraulic forcing pen gates 10 * 1 Jul 2013 Lead-up races 20 * 1 Jul 2013 Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) 15 * 1 Jul 2013 Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails) 20 * 1 Jul 2013 Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails) 10 * 1 Jul 2013 Water troughs 12 * 1 Jul 2013 Packaging assets: Automatic carton erecting and lidding machines 10 * 1 Jul 2013 Bagging machines 5 * 1 Jul 2013 Bar code label printers 3 * 1 Jul 2013 Bar code readers 4 * 1 Jul 2013 Carton weigh label stations 7 * 1 Jul 2013 Flow wrappers 10 * 1 Jul 2013 Labelling machines 5 * 1 Jul 2013 Meat compactors 10 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Netting machines 5 * 1 Jul 2013 Palletisers and de-palletisers 10 * 1 Jul 2013 Shrink wrappers 10 * 1 Jul 2013 Strapping machines 5 * 1 Jul 2013 Transfer belt conveyors (incorporating belts, drive motors and supporting structures) 10 * 1 Jul 2013 Vacuum packaging systems (incorporating vacuum pumps and booster pumps): Rotary systems 12 * 1 Jul 2013 Tunnel systems 12 * 1 Jul 2013 Weighing scales 4 * 1 Jul 2013 Rendering plant: Bagging/weigh batching machines 10 * 1 Jan 2001 Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins) 15 * 1 Jan 2001 Blood drying equipment (includes blood holding tanks, agitated holding tanks, coagulators, driers, decanters and dried blood hoppers) 10 * 1 Jan 2001 Cookers and driers (includes batch cookers, continuous cookers, continuous driers and pre-heater) 15 * 1 Jan 2001 Decanters/centrifuges 12 * 1 Jan 2001 Environmental control equipment (including condensers and associated equipment, bio-filters, air-scrubbers, after-burners and dissolved air flotation systems) 10 * 1 Jan 2001 Feathrolysers/feather hydrolysers 10 * 1 Jan 2001 Magnets 15 * 1 Jan 2001 Mills 10 * 1 Jan 2001 Mincers/grinders 5 * 1 Jan 2001 Pans and screens (includes percolator pans/screen and shaker screens) 15 * 1 Jan 2001 Pre-breakers/pre-hoggers 10 * 1 Jan 2001 Screw and bucket elevators 10 * 1 Jan 2001 Screw presses/expeller presses 13 * 1 Jan 2001 Separators/polishers 15 * 1 Jan 2001 Tallow storage tanks 15 * 1 Jan 2001 Waste heat evaporators 15 * 1 Jan 2001 Slaughter floor assets: Beef hide pullers (fixed and traversing) 15 * 1 Jul 2013 Bung ring expanders: Pneumatic 3 * 1 Jul 2013 Manual hand held 5 * 1 Jul 2013 Cattle restrainers incorporating centre track belly conveyors 12 * 1 Jul 2013 Carcass cleaning systems: Cutting line sanitising systems (incorporating vacuum pumps and collection tanks) 8 * 1 Jul 2013 Decontamination chambers 20 * 1 Jul 2013 Dehorners 5 * 1 Jul 2013 Electrical immobilisers 12 * 1 Jul 2013 Electrical stimulators 12 * 1 Jul 2013 Evisceration tables incorporating organ pans 15 * 1 Jul 2013 Head cutters and droppers: Automatic 10 * 1 Jul 2013 Hand held hydraulic 5 * 1 Jul 2013 Hock cutters 5 * 1 Jul 2013 Knife blade sharpening machines 5 * 1 Jul 2013 Knocking boxes incorporating head restrainers 12 * 1 Jul 2013 Landing tables and bleed slat conveyors 15 * 1 Jul 2013 NLIS readers: Hand held wands 2 * 1 Jul 2013 Fixed gate readers 10 * 1 Jul 2013 Swinging gate readers 5 * 1 Jul 2013 Offal processing assets: Chilled water systems 10 * 1 Jul 2013 Fat vacuum transfer systems 10 * 1 Jul 2013 Head splitters 7 * 1 Jul 2013 Intestine processing machines 10 * 1 Jul 2013 Jaw breakers 5 * 1 Jul 2013 Offal bins 15 * 1 Jul 2013 Offal chutes 15 * 1 Jul 2013 Offal cutting tables 15 * 1 Jul 2013 Offal packing stations 15 * 1 Jul 2013 Offal transfer conveyors (incorporating belts, drives, motors and supporting structure) 10 * 1 Jul 2013 Offal tumblers 10 * 1 Jul 2013 Offal washers 10 * 1 Jul 2013 Tongue cleaners 10 * 1 Jul 2013 Tripe cookers/centrifuges 10 * 1 Jul 2013 Overhead bleed, dressing and trim conveyors (incorporating housings, handles, chains and motors) including elevators and lowerators 20 * 1 Jul 2013 Pneumatic knives: De-hiding knives 2 * 1 Jul 2013 Meat trimmers/round knives and de-fatting knives 2 * 1 Jul 2013 Preparation and trimming stations 15 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Saws: Brisket saws 5 * 1 Jul 2013 Splitting saws 5 * 1 Jul 2013 Scribing saws 3 * 1 Jul 2013 Sheep brisket scissors 5 * 1 Jul 2013 Sheep restrainers incorporating belts, pulleys, drives and motors 10 * 1 Jul 2013 Sheep skin pullers 10 * 1 Jul 2013 Specialised pork slaughter floor assets: Carbon dioxide stunning chambers incorporating carousels 10 * 1 Jul 2013 Carcass grading probes 4 * 1 Jul 2013 De-hairing machines 10 * 1 Jul 2013 Gambrel tables 15 * 1 Jul 2013 Polishers 10 * 1 Jul 2013 Scalding tanks 15 * 1 Jul 2013 Singers 10 * 1 Jul 2013 Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) 8 * 1 Jul 2013 Stunners: Electric stunners 5 * 1 Jul 2013 Manual bolt stunners with cartridges 5 * 1 Jul 2013 Pneumatic bolt stunners 7 * 1 Jul 2013 Waste belt conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Waste screw conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Support assets: Air and spring balancers and counter weights 5 * 1 Jul 2013 Compressed air assets: Air compressors 10 * 1 Jul 2013 Air dryers 10 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Control systems assets: Flow meters 10 * 1 Jul 2013 Instruments and sensors 10 * 1 Jul 2013 Turbidity meters 7 * 1 Jul 2013 Variable speed drives 10 * 1 Jul 2013 Fire protection systems 15 * 1 Jul 2013 Hand air driers 3 * 1 Jul 2013 Hand wash basins 15 * 1 Jul 2013 Hide preparation assets: Bale presses 10 * 1 Jul 2013 Sheep skin and hide mixers, salt tumblers and agitators 6 * 1 Jul 2013 Hydraulic power packs 10 * 1 Jul 2013 Laboratory assets 10 * 1 Jul 2013 Sterilisers 15 * 1 Jul 2013 Truck and livestock crate washes 20 * 1 Jul 2013 Waste water assets: Aerators and agitators 10 * 1 Jul 2013 Aerobic ponds 30 * 1 Jul 2013 Anaerobic ponds 30 * 1 Jul 2013 Belt filter presses 15 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Dissolved air flotation systems 15 * 1 Jul 2013 Effluent distribution pipes 15 * 1 Jul 2013 Effluent drum filters 10 * 1 Jul 2013 Effluent irrigators (including centre pivot, lateral and travelling gun) 10 * 1 Jul 2013 Effluent pumps 7 * 1 Jul 2013 Effluent screens 10 * 1 Jul 2013 Effluent storage tanks 15 * 1 Jul 2013 Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pond covers 10 * 1 Jul 2013 Pond liners 10 * 1 Jul 2013 Sequential batch reactors 10 * 1 Jul 2013 Settling ponds 30 * 1 Jul 2013 Solids dewatering presses 10 * 1 Jul 2013 Water assets: Boilers 20 * 1 Jul 2013 Bore pumps 7 * 1 Jul 2013 Bores 30 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Clarifiers 20 * 1 Jul 2013 High stage pump sets 7 * 1 Jul 2013 Hot water systems 10 * 1 Jul 2013 Heat exchangers 10 * 1 Jul 2013 Raw water filters 15 * 1 Jul 2013 Raw water in-feed pump sets 10 * 1 Jul 2013 Reverse osmosis systems incorporating pumps, pipe work, membranes and controls 10 * 1 Jul 2013 Water distribution pipes 20 * 1 Jul 2013 Water softeners 10 * 1 Jul 2013 Water storage tanks 20 * 1 Jul 2013 Water tank liners 15 * 1 Jul 2013 Poultry processing (11120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Conveyor systems and troughing 20 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Refrigeration plant and boiler 10 1 Jan 2001 Cured meat and smallgoods manufacturing (11130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bacon manufacture: Bacon bins (demountable pig confinement units): Galvanised iron components of structure 33 ⅓ 1 Jan 2001 Plant installed in structure 20 1 Jan 2001 Curing plant: Fixtures (including overhead tracking) 20 1 Jan 2001 Other 13 ⅓ 1 Jan 2001 Dairy product manufacturing (11310 to 11330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dairy product manufacturing: Centrifuges (includes separators, decanters, clarifiers and bactofuges) 15 * 1 Jan 2001 Cheese blockformers 15 * 1 Jan 2001 Churns (includes continuous buttermakers, butter reworkers and ice cream freezers) 15 * 1 Jan 2001 Continuous cheddaring machines 15 * 1 Jan 2001 Conveyors 10 1 Jan 2001 Driers (includes drum, fluidised bed and spray) 20 * 1 Jan 2001 Evaporators (includes circulation/vacuum chamber and falling film) 20 * 1 Jan 2001 Heat exchangers 15 * 1 Jan 2001 Homogenisers 15 * 1 Jan 2001 Membrane filtration plant: Filter membranes 1 ½ * 1 Jan 2001 Membrane holding tanks 15 * 1 Jan 2001 Pumps (brine and cream) 10 1 Jan 2001 Tanks (includes storage, mixing, process and balance tanks) 20 * 1 Jan 2001 Water cooling and aerating plant 8 1 Jan 2001 Fruit and vegetable processing (11400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fruit and vegetable canning plant 20 1 Jan 2001 Fruit juice and fruit juice drink manufacturing assets: Evaporators (used in concentrate manufacture) 20 * 1 Jul 2010 Extraction assets: Break tanks 20 * 1 Jul 2010 Centrifugal decanters 15 * 1 Jul 2010 Crushing and milling assets (including hammer mills) 15 * 1 Jul 2010 Extractors (including presses and reamers) 20 * 1 Jul 2010 Filters (including membrane, pressure and vacuum filters) 20 * 1 Jul 2010 Finishers 20 * 1 Jul 2010 Fruit sizing assets (including sizing belts/heads and sorting tables) 10 * 1 Jul 2010 Pulp and rind mincers 20 * 1 Jul 2010 Pulper-finishers 15 * 1 Jul 2010 Roller/spreaders 20 * 1 Jul 2010 Tomato choppers 15 * 1 Jul 2010 Washers (including brush washers, flume tanks and pre-clean water hoppers) 15 * 1 Jul 2010 Filling and sealing assets: Bottle inverters 20 * 1 Jul 2010 Capping machines 15 * 1 Jul 2010 Cap sorters 10 * 1 Jul 2010 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2010 Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels) 15 * 1 Jul 2010 Filling machines (including aseptic fillers, bag in box fillers, cup fillers, gable top carton fillers and plastic bottle fillers) 20 * 1 Jul 2010 Handling assets: Bottle rinsing machines 20 * 1 Jul 2010 Bottle unscramblers 15 * 1 Jul 2010 Depalletisers 20 * 1 Jul 2010 Palletisers 20 * 1 Jul 2010 Stretch wrappers (pallet wrappers) 15 * 1 Jul 2010 Inspection assets: Checkweighers 10 * 1 Jul 2010 Vacuum seal testers 10 * 1 Jul 2010 Vision inspection assets (including cap inspection/rejection systems and label inspection machines) 6 * 1 Jul 2010 Packing assets: Cartoning assets (including carton and case erectors, carton sealers, case packers and overpackers) 15 * 1 Jul 2010 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2010 Hot melt adhesive (spot glue) applicators 10 * 1 Jul 2010 Label applicators 7 * 1 Jul 2010 Labellers 10 * 1 Jul 2010 Multipack machines 10 * 1 Jul 2010 Shrink sleeve applicators 15 * 1 Jul 2010 Shrinkwrappers 15 * 1 Jul 2010 Straw applicators 20 * 1 Jul 2010 Support assets: Air compressors and receivers 20 * 1 Jul 2010 Bins, cages and hoppers 20 * 1 Jul 2010 Boilers 20 * 1 Jul 2010 Clean in place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2010 Control system assets (excluding personal computers but including program logic controllers and switchgear) 10 * 1 Jul 2010 Conveyors (including augers, belt conveyors and bucket elevators) 15 * 1 Jul 2010 Fruit concentrate drum tippers 15 * 1 Jul 2010 Laboratory equipment: Electronic (including high performance liquid chromatography or HPLC machines, refractometers, spectrometry machines and titrimetric analysers) 7 * 1 Jul 2010 Non-electronic 10 * 1 Jul 2010 Pasteurisation assets: Pasteurisers (including heat exchangers) 15 * 1 Jul 2010 Tunnel pasteurisers 10 * 1 Jul 2010 Pipes 25 * 1 Jul 2010 Pumps: Cavity pumps 10 * 1 Jul 2010 Others (including centrifugal pumps) 15 * 1 Jul 2010 Refrigeration assets (including compressors, cooling towers, condensers and pumps) 15 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Water treatment filters: Carbon filters 15 * 1 Jul 2010 Membrane filters generally including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters 7 * 1 Jul 2010 UF membrane filters 5 * 1 Jul 2010 Weighbridges 20 * 1 Jul 2010 Tanks: Blending and mixing tanks 25 * 1 Jul 2010 Debittering tanks 30 * 1 Jul 2010 Storage tanks: Generally 30 * 1 Jul 2010 Jacketed 20 * 1 Jul 2010 Refrigerated 20 * 1 Jul 2010 Waste water storage/treatment tanks 20 * 1 Jul 2010 Jam-making plant 20 1 Jan 2001 Oil and fat manufacturing (11500) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Edible oil or fat, blended, manufacturing assets: Preparatory and extraction assets: Preparatory and mechanical extraction assets: Breaking assets (including dehullers and crackers) 20 * 1 Jul 2012 Cookers (including conditioners and preheaters) 25 * 1 Jul 2012 Extruders (including screw presses) 20 * 1 Jul 2012 Milling and grinding assets (including flakers, hammer mills and roller mills) 20 * 1 Jul 2012 Pumps 8 * 1 Jul 2012 Vibratory screens 15 * 1 Jul 2012 Solvent extraction system assets: Distillation system assets (incorporating distillation columns, steam economisers, condensers, evaporators and oil strippers) 30 * 1 Jul 2012 Meal and cake processing assets (incorporating desolventisers, toasters, drying and cooling assets) 30 * 1 Jul 2012 Mineral oil recovery system assets (incorporating heat exchangers, mineral oil scrubbers and oil strippers) 30 * 1 Jul 2012 Solvent extractors (including hoppers and conveyors) 30 * 1 Jul 2012 Solvent water separation system assets (incorporating condensers, solvent water separators, steam ejectors and solvent receivers) 30 * 1 Jul 2012 Margarine and shortening processing assets: Pasteurisers 15 * 1 Jul 2012 Pin rotor machines (including plasticators and complectors) 25 * 1 Jul 2012 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2012 Scraped surface heat exchangers (including perfectors and crystallisers) 25 * 1 Jul 2012 Measuring, monitoring and quality control assets: Belt weighers 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Flow meters 10 * 1 Jul 2012 Laboratory assets: Colorimeters 10 * 1 Jul 2012 Furnace ovens 15 * 1 Jul 2012 Gas chromatograph analysers 10 * 1 Jul 2012 Moisture and protein analysers, electronic (including near infra red analysers) 10 * 1 Jul 2012 Spectrophotometers 15 * 1 Jul 2012 Vacuum separators 10 * 1 Jul 2012 Quality control assets (including metal detectors and magnets) 10 * 1 Jul 2012 Seed samplers, hydraulic driven 10 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Packaging assets: Capping machines 15 * 1 Jul 2012 Cartoning assets (including carton and case erecting, packing and closing machines) 15 * 1 Jul 2012 Coding machines 10 * 1 Jul 2012 Filling machines 20 * 1 Jul 2012 Labellers 10 * 1 Jul 2012 Palletisers and depalletisers 20 * 1 Jul 2012 Robots (pick and place packaging machines) 10 * 1 Jul 2012 Wrapping machines (including shrink and stretch wrappers) 15 * 1 Jul 2012 Receiving and storage assets: Bins and containers 20 * 1 Jul 2012 Silos: Meal 20 * 1 Jul 2012 Seed 30 * 1 Jul 2012 Underground seed storage assets (including concrete dump pits) 40 * 1 Jul 2012 Seed and product handling assets: Augers, conveyors, elevators and hoppers 15 * 1 Jul 2012 Support assets: Centrifuges, decanters and separators 20 * 1 Jul 2012 Cooling towers (including packaged type) 20 * 1 Jul 2012 Deodorisers 30 * 1 Jul 2012 Drying assets (including vacuum dryers) 20 * 1 Jul 2012 Emission control assets: Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20 * 1 Jul 2012 Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20 * 1 Jul 2012 Filtration assets: Plate and frame presses and polished filters 30 * 1 Jul 2012 Pressure leaf filters 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Pipes and pipelines 25 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Stacks (steel flues) 20 * 1 Jul 2012 Tanks and vessels: Bulk oil storage tanks 30 * 1 Jul 2012 Other: Steel 20 * 1 Jul 2012 Stainless steel 30 * 1 Jul 2012 Olive oil processing assets 15 * 1 Jul 2008 Grain mill product manufacturing (11610) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Flour-milling plant: Bins (wooden) 33 ⅓ 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Silos, concrete 50 * 1 Jan 2004 Silos, galvanised 30 * 1 Jan 2004 Silos, steel 40 * 1 Jan 2004 Linseed oil manufacturing plant 13 ⅓ 1 Jan 2001 Malt manufacturing assets: Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners) 15 * 1 Jul 2008 Barley and malt handling assets: Augers, conveyors and elevators 15 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Clean in place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Germination assets: Above/below floor cleaning systems 15 * 1 Jul 2008 Aeration blowers 15 * 1 Jul 2008 CO 2 extraction units 15 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Kiln assets: Fans 15 * 1 Jul 2008 Gas burners 15 * 1 Jul 2008 Heat exchanger systems 20 * 1 Jul 2008 Heat recovery systems 20 * 1 Jul 2008 Kilns: Concrete 40 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) 15 * 1 Jul 2008 Steeping assets: Above floor/below floor cleaning systems 15 * 1 Jul 2008 Slurry tanks 25 * 1 Jul 2008 Steeping vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Rice milling plant 13 ⅓ 1 Jan 2001 Cereal and pasta product manufacturing (11620) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary assets: Bin washers 15 * 1 Jul 2008 Blowers and fans: Generally 25 * 1 Jul 2008 Used in materials handling 15 * 1 Jul 2008 Clean-in-place (CIP) systems 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dust collection assets (including cyclones) 20 * 1 Jul 2008 Extrusion die washers 5 * 1 Jul 2008 Racks and shelving 20 * 1 Jul 2008 Scales (electronic scales and load cells) 10 * 1 Jul 2008 Water chillers 20 * 1 Jul 2008 Water filtration and softening assets (including reverse osmosis assets) 15 * 1 Jul 2008 Cereal food manufacturing assets: Baked cereal bar product manufacturing assets - see Table A Bakery product manufacturing (11710 to 11740) Cold formed and nut based cereal bar manufacturing assets: Cooling tunnels 20 * 1 Jul 2008 Enrobers 12 ½ * 1 Jul 2008 Guillotines 15 * 1 Jul 2008 Slab formers (sheeters) 15 * 1 Jul 2008 Slitters 15 * 1 Jul 2008 Spreaders 15 * 1 Jul 2008 Syrup cookers and kettles (including fire cookers) 15 * 1 Jul 2008 Tempering machines 15 * 1 Jul 2008 General cereal food processing assets: Blenders and mixers (including drum mixers, paddle blenders/mixers and ribbon blenders/mixers) 15 * 1 Jul 2008 Ovens (electric and gas-fired) 20 * 1 Jul 2008 Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed cereal manufacturing assets): Coating assets (including coating applicators and drum coaters) 15 * 1 Jul 2008 Cookers 15 * 1 Jul 2008 Delumpers (lump breakers) 10 * 1 Jul 2008 Dryers: Flite dryers 30 * 1 Jul 2008 Fluid bed dryers 20 * 1 Jul 2008 Others (including belt and coating dryers) 15 * 1 Jul 2008 Extruders 20 * 1 Jul 2008 Feeders (including loss-in-weight and screwtype feeders) 10 * 1 Jul 2008 Milling machines (including flaking mills, pellet mills and shredding mills) 20 * 1 Jul 2008 Steam preconditioners 10 * 1 Jul 2008 Packaging assets (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc) 12 * 1 Jul 2008 Pasta manufacturing assets: Blenders and mixers 15 * 1 Jul 2008 Cooling assets (including chillers and coolers) 10 * 1 Jul 2008 Dryers 15 * 1 Jul 2008 Extrusion dies 2 * 1 Jul 2008 Fill preparation assets: Cookers/kettles 15 * 1 Jul 2008 Mincers 15 * 1 Jul 2008 Long goods/short goods pasta making assets (including blanchers/cookers, formers, gnocchi making machines, laminators, presses, ravioli making machines, sheeters etc) 12 ½ * 1 Jul 2008 Pasteurisers 15 * 1 Jul 2008 Product and raw material receiving and handling assets: Aspirators 20 * 1 Jul 2008 Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc): Mild and stainless steel 15 * 1 Jul 2008 Others (including plastic and fibreglass) 10 * 1 Jul 2008 Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders) 15 * 1 Jul 2008 Conveyors (including belt, bucket, roller and screw conveyors) 15 * 1 Jul 2008 Silos: Steel 30 * 1 Jul 2008 Used for flour (semolina) 25 * 1 Jul 2008 Storage tanks (including jacketed tanks) 20 * 1 Jul 2008 Tipping stations (tote bin dumpers) 15 * 1 Jul 2008 Quality control assets: Metal detectors 10 * 1 Jul 2008 X-ray detectors 5 * 1 Jul 2008 Bakery product manufacturing (11710 to 11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray units, pan cleaners, and topping applicators) 15 * 1 Jan 2002 Automatic pan storage units 20 * 1 Jan 2002 Automatic product handling assets (including basket loaders and basket stackers) 15 * 1 Jan 2002 Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) 20 * 1 Jan 2002 Conveyors: Generally 15 * 1 Jan 2002 Infloor 12 * 1 Jan 2002 Cooling and refrigeration assets: Cooling tunnels, tray and vacuum coolers 20 * 1 Jan 2002 Freezers (including blast freezer, plate freezer) 15 * 1 Jan 2002 Spiral coolers, spiral freezers 10 * 1 Jan 2002 Final provers (mechanical type) 15 * 1 Jan 2002 Final provers (rack type) 8 * 1 Jan 2002 Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weighers, extruders, final moulder/panners, first/intermediate provers, gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow handers, sheeters and stampers) 12 ½ * 1 Jan 2002 Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) 15 * 1 Jan 2002 Ovens: Rack ovens 8 * 1 Jan 2002 Tray type ovens (including swing tray) 20 * 1 Jan 2002 Tunnel ovens: Generally 20 * 1 Jan 2002 Lidding systems 10 * 1 Jan 2002 Packaging assets (including accumulators, bag closers, bread baggers, box and carton making machines, finished product check weighers, flow wrappers, metal detectors, robotic pick and place assets and shrink wrappers) 10 * 1 Jan 2002 Proof and bake systems: Spiral oven 15 * 1 Jan 2002 Spiral prover 10 * 1 Jan 2002 Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) 12 ½ * 1 Jan 2002 Slicers (including bread band slicers, cake slicers and reciprocating blade slicers) 10 * 1 Jan 2002 Storage, feeding and ingredient handling assets: Flour silos 25 * 1 Jan 2002 Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002 Weighers 10 * 1 Jan 2002 Bakery product manufacturing (non-factory based) (11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Retail bread, biscuit, cake and pastry baking assets: Bread slicers 7 * 1 Jan 2002 Bun dividers/rounders 8 * 1 Jan 2002 Fixed bowl spiral mixers 7 * 1 Jan 2002 Hydraulic dough dividers 7 * 1 Jan 2002 Moulders 8 * 1 Jan 2002 Ovens (convection) 8 * 1 Jan 2002 Ovens (multi-decked, rotating rack or static rack, rotating deck) 10 * 1 Jan 2002 Planetary mixers 7 * 1 Jan 2002 Provers/prover retarders 6 * 1 Jan 2002 Semi-automated baguette, bread and bread roll making assets 12 * 1 Jan 2002 Semi-automated doughnut making assets 8 * 1 Jan 2002 Sugar manufacturing (11810) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sugar milling assets: Cane delivery assets: Cane bin assets: Rail bins 20 * 1 Jul 2011 Rail bin automatic coupling/de-coupling devices 12 * 1 Jul 2011 Road bins 12 * 1 Jul 2011 Rail assets (excluding cane bin assets) - see Table A Rail freight and passenger transport services (47100 to 47200) Receival station assets: Cane levellers 20 * 1 Jul 2011 Cane receival hoppers 25 * 1 Jul 2011 Tipplers 25 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Cane juice extraction assets: Cane shredding machines (incorporating drives) 30 * 1 Jul 2011 Crushing mills (incorporating drives) 30 * 1 Jul 2011 Rotary juice screens 15 * 1 Jul 2011 Cane juice filtration and clarification assets: Clarifiers 25 * 1 Jul 2011 Flash tanks 20 * 1 Jul 2011 Juice heaters 20 * 1 Jul 2011 Lime and mud storage bins 25 * 1 Jul 2011 Lime slakers 20 * 1 Jul 2011 Mud mixers/minglers 20 * 1 Jul 2011 Rotary vacuum mud filters 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Crystallisers 20 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Massecuite re-heaters 20 * 1 Jul 2011 Seed vessels 20 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Molasses storage assets: Coolers 15 * 1 Jul 2011 Dams (earthworks only) 40 * 1 Jul 2011 Dam bladders and covers 12 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Power generation assets: Ash filters (including rotary and horizontal belt vacuum filters) 15 * 1 Jul 2011 Bagasse handling assets: Bagacillo collection systems 15 * 1 Jul 2011 Bagasse bins (incorporating stacking and reclaim systems) 30 * 1 Jul 2011 Other power generation assets - see Table A Electricity supply (26110 to 26400) Sugar drying and storage assets: Hoppers (weigh and feed) 25 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar storage bins and silos 30 * 1 Jul 2011 Vibratory screens 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Programmable logic controllers 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives 10 * 1 Jul 2011 Conveyors (including framework and enclosures) 20 * 1 Jul 2011 Conveyor belt weighers 15 * 1 Jul 2011 Dust collectors (including ducting, but excluding bagacillo collection systems) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Laboratory assets: Cutter grinders 15 * 1 Jul 2011 Moisture determination ovens 10 * 1 Jul 2011 Polarimeters 10 * 1 Jul 2011 Rotary juice samplers 15 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Wet disintegrators 15 * 1 Jul 2011 Overhead cranes - see Table B Cranes Piping and valves: Piping: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Tanks (excluding molasses storage tanks): Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Water treatment and cooling assets: Clarifiers 25 * 1 Jul 2011 Cooling and effluent ponds 40 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Ion exchange systems 15 * 1 Jul 2011 Sugar refining assets: Affination assets: Centrifugals 25 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Melter liquor screens 15 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Clarification and de-colourising assets: Carbon regeneration kilns 15 * 1 Jul 2011 Clarifiers 25 * 1 Jul 2011 Deep bed filters 30 * 1 Jul 2011 De-colourising columns: Carbon based 30 * 1 Jul 2011 Resin based 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15 * 1 Jul 2011 Bottling assets: Bottle capping, filling and unscrambling machines 15 * 1 Jul 2011 Syrup and treacle filter presses 15 * 1 Jul 2011 UV disinfectors 15 * 1 Jul 2011 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2011 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2011 Inspection equipment (including check weighers, metal detectors, counting machines) 10 * 1 Jul 2011 Multihead and singlehead weighers 15 * 1 Jul 2011 Palletisers and de-palletisers 15 * 1 Jul 2011 Product identification labellers including decorating, applicator and coding machines 10 * 1 Jul 2011 Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 15 * 1 Jul 2011 Sugar receival, drying, screening, and storage assets: Bins, hoppers and silos 30 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar throwers 15 * 1 Jul 2011 Vibratory screens (including graders and scalpers) 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Boilers (packaged type only) 20 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Program logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures): Packaging conveyors 15 * 1 Jul 2011 Other conveyors 20 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Dust collectors (including ducting) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Pipes and valves: Pipes: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Refractometers 10 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Tanks: Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Confectionery manufacturing (11820) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Confectioners' machinery 20 1 Jan 2001 Prepared animal and bird feed manufacturing (11920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pet food manufacturing assets: Dry process assets: Batching systems 15 * 1 Jul 2013 Blowing systems 15 * 1 Jul 2013 Coating assets (including oil, tumble and vacuum coaters) 10 * 1 Jul 2013 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2013 Cooling systems (including fans and cyclones) 10 * 1 Jul 2013 Dehumidifying systems (including silo munters) 10 * 1 Jul 2013 Dosing systems (including liquid) 10 * 1 Jul 2013 Dryers 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Hammer mills 15 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Ovens (including horizontal, tunnel and vertical) 15 * 1 Jul 2013 Pre-conditioners 10 * 1 Jul 2013 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2013 Can and tray labelling assets 10 * 1 Jul 2013 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2013 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2013 Multihead and singlehead weighers 10 * 1 Jul 2013 Palletisers and depalletisers 15 * 1 Jul 2013 Robotic lid, tray and sealing assets 10 * 1 Jul 2013 Robotic pick and place assets 10 * 1 Jul 2013 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2013 Raw material receiving, storage and handling assets: Chutes 15 * 1 Jul 2013 Conveyors (including belt, chain, drag, screw and walking beam conveyors) 15 * 1 Jul 2013 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2013 Hoppers (including batch and weigh hoppers) 15 * 1 Jul 2013 Receival assets 15 * 1 Jul 2013 Screw and weigh belt feeders 10 * 1 Jul 2013 Silos 20 * 1 Jul 2013 Storage bins 20 * 1 Jul 2013 Tanks (including holding, liquid storage and water) 20 * 1 Jul 2013 Support assets: Access platforms 20 * 1 Jul 2013 Air compressors and receivers 10 * 1 Jul 2013 Bins (including tippers and raw material bins) 15 * 1 Jul 2013 Boilers 20 * 1 Jul 2013 Cleaning systems (including vacuum) 15 * 1 Jul 2013 Contra shears and drum filters 10 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2013 Effluent pumps 10 * 1 Jul 2013 Effluent screens and filters 10 * 1 Jul 2013 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2013 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2013 Laboratory and analysing assets (including probes and samplers) 10 * 1 Jul 2013 Pumps (including liquid feed) 10 * 1 Jul 2013 Racking 20 * 1 Jul 2013 Safety systems 20 * 1 Jul 2013 Waste water ponds 25 * 1 Jul 2013 Waste water treatment assets 20 * 1 Jul 2013 Weighing assets (including weigh cells, heads and hoppers) 10 * 1 Jul 2013 Wet process assets: Air purification and recycling systems 10 * 1 Jul 2013 Basket tippers 10 * 1 Jul 2013 Blending, dicing and mincing assets 10 * 1 Jul 2013 Blowers 15 * 1 Jul 2013 Canning and tray assets including closers and fillers 10 * 1 Jul 2013 Chillers 15 * 1 Jul 2013 Cooling towers 15 * 1 Jul 2013 Cool rooms 15 * 1 Jul 2013 Cutting assets (including knife and blade assemblies) 10 * 1 Jul 2013 Dewatering assets 10 * 1 Jul 2013 Drying assets 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Freezers 15 * 1 Jul 2013 Frozen block warmers 10 * 1 Jul 2013 Gravy make-up stations 15 * 1 Jul 2013 Grinders 10 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mix slides and chutes 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Pallet lifters and hoists 10 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Retort cooking vessels 15 * 1 Jul 2013 Retort trays 15 * 1 Jul 2013 Seal thickness testing assets 10 * 1 Jul 2013 Slicing and shredding assets 10 * 1 Jul 2013 Stacking assets 15 * 1 Jul 2013 Prepared animal and bird feed manufacturing assets generally: Batching, grinding and mixing assets: Bins (including mash, outloading, surge, supply and raw material bins) 30 * 1 Jul 2012 Control systems (including batching systems) 10 * 1 Jul 2012 Dressers 10 * 1 Jul 2012 Drum magnets 10 * 1 Jul 2012 Evaporative coolers 10 * 1 Jul 2012 Grinders 10 * 1 Jul 2012 Hammer and roller mills 15 * 1 Jul 2012 Heating chambers (including coils and heat exchangers) 12 * 1 Jul 2012 Hoppers (including expansion, grinder, weigh and surge hoppers) 25 * 1 Jul 2012 Liquid tanks (including molasses and tallow) 20 * 1 Jul 2012 Load cells 10 * 1 Jul 2012 Mixers (including paddle, premix and ribbon screw) 20 * 1 Jul 2012 Pumps (including heat, molasses and water pumps) 7 * 1 Jul 2012 Rotary valves 15 * 1 Jul 2012 Shears 15 * 1 Jul 2012 Turn heads 20 * 1 Jul 2012 Drying, coating, cooling and addition assets: Coating assets (including oil, tumble and vacuum coaters) 12 * 1 Jul 2012 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2012 Cooling fans and cyclones 10 * 1 Jul 2012 Dryers 15 * 1 Jul 2012 Injection systems (including tallow) 15 * 1 Jul 2012 Meters (including counterflow meters) 10 * 1 Jul 2012 Post pellet addition systems (incorporating mixers) 10 * 1 Jul 2012 Screening and sieving assets 10 * 1 Jul 2012 Vacuum pump and piping 15 * 1 Jul 2012 Liquid feed assets: Augers, conveyors and elevators 7 * 1 Jul 2012 Bladders for molasses ponds 10 * 1 Jul 2012 Bulk bag hangers 10 * 1 Jul 2012 Covers for molasses ponds 10 * 1 Jul 2012 Hoppers 10 * 1 Jul 2012 Liners for tanks 5 * 1 Jul 2012 Micro scales 7 * 1 Jul 2012 Mixers 10 * 1 Jul 2012 Mixing tanks for clay and other products 15 * 1 Jul 2012 Pumps: Acid and urea pumps 3 * 1 Jul 2012 Heat, molasses and water pumps 10 * 1 Jul 2012 Silos (including PVC and steel construction) 15 * 1 Jul 2012 Storage tanks (including PVC and steel construction) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2012 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines) 10 * 1 Jul 2012 Multihead and singlehead weighers 10 * 1 Jul 2012 Palletisers and depalletisers 15 * 1 Jul 2012 Robotic pick and place, lid, tray and sealing assets 10 * 1 Jul 2012 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2012 Pre-conditioning and extrusion assets: Boilers 20 * 1 Jul 2012 Conditioners 10 * 1 Jul 2012 Crumble rollers 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Pellet presses (including air flow and die feeder presses) 15 * 1 Jul 2012 Pellet testers 10 * 1 Jul 2012 Raw material receiving, storage and handling assets: Augers 10 * 1 Jul 2012 Bulkheads 20 * 1 Jul 2012 Chutes, deadboxes and diverters 10 * 1 Jul 2012 Conveyors (including belt, drag, grain and screw conveyors) 15 * 1 Jul 2012 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2012 Grain cleaning and shifting assets (including grain blowers and grain shifters) 15 * 1 Jul 2012 Grain transfer drag chains 15 * 1 Jul 2012 Portable conveying assets (including augers and belt conveyors) 5 * 1 Jul 2012 Receival pits 30 * 1 Jul 2012 Rotary and slide gates 10 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Storage bins 20 * 1 Jul 2012 Support assets: Air compressors 10 * 1 Jul 2012 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2012 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2012 Feed delivery bins 15 * 1 Jul 2012 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2012 Grain vacuum and silo sampling probes 5 * 1 Jul 2012 Laboratory assets (including grain testing assets) 10 * 1 Jul 2012 Near infrared transmission systems and analysers 7 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Other food product manufacturing n.e.c. (11990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coffee processing assets: Bins and hoppers (including gravity bins and holding bins) 20 * 1 Jul 2012 De-stoners, gravity separators and magnetic separators 20 * 1 Jul 2012 Extraction and evaporation assets (including decanters, evaporators/finishers, flash vessels/stripping columns, pressure vessels/cells, separators/clarifiers, spray driers, strainers and wet scrubbers) 20 * 1 Jul 2012 Grinders 20 * 1 Jul 2012 Material handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2012 Packaging assets: Form fill and seal packaging machines (including flat bottom, flat top and bottom, pillow shape, stand up and vacuum brick pack packaging machines) 12 * 1 Jul 2012 Inspection equipment including checkweighers, metal detectors, counting machines etc 12 * 1 Jul 2012 Multihead weighers 12 * 1 Jul 2012 Process control valves 10 * 1 Jul 2012 Roasters (including cooling trays) 20 * 1 Jul 2012 Sample roasters 15 * 1 Jul 2012 Silos 25 * 1 Jul 2012 Smoke/odour elimination systems (incorporating afterburners, housing and piping) 15 * 1 Jul 2012 Support assets: Air compressors 12 * 1 Jul 2012 Boiler house assets 20 * 1 Jul 2012 Clean-in-place (CIP) systems 15 * 1 Jul 2012 Control system assets (including programmable logic controllers and variable speed drives) 10 * 1 Jul 2012 Laboratory assets: Electronic (including analysers and spectrometers) 7 * 1 Jul 2012 Generally 10 * 1 Jul 2012 Pipes 20 * 1 Jul 2012 Pumps 20 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Scales 10 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals): Ancillary and support assets: Air compression assets: Air dryers 10 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Compressors and packaged air compression systems 15 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Clean in place (CIP) assets 10 * 1 Jul 2012 Control systems generally 10 * 1 Jul 2012 Conveyors (including auger conveyors, belt conveyors, bucket elevators, flume conveyors roller conveyors, web conveyors etc) 15 * 1 Jul 2012 Dust collection systems 20 * 1 Jul 2012 Fire control assets - use any relevant determination in Table B Frying oil reclaiming and cleansing systems incorporating filtration equipment, storage tanks and ventilation hoods 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Holding and storage tanks generally (including water storage tanks) 20 * 1 Jul 2012 Piping and reticulation lines (excluding fire water pipes) 25 * 1 Jul 2012 Pumps (including cavity pumps, centrifugal pumps, lobe pumps etc) 10 * 1 Jul 2012 Refrigeration and freezing assets: Chilled water systems generally (including chillers, condensers and cooling towers) 15 * 1 Jul 2012 Cooling tunnels 20 * 1 Jul 2012 Freezers: Generally (including blast freezers and plate freezers) 15 * 1 Jul 2012 Spiral freezers 10 * 1 Jul 2012 Insulation panels used in cold stores, cool rooms, freezer rooms etc - see Table B Refrigeration assets Uninterruptible power supply (UPS) assets - see Table B Power supply assets Valves 10 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding lagoon and pond covers) 25 * 1 Jul 2012 Blowers 20 * 1 Jul 2012 Clarifiers (including dissolved air floatation equipment and screens) 20 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Lagoons and ponds 40 * 1 Jul 2012 Lagoon and pond covers 12 * 1 Jul 2012 Lagoon and pond liners 20 * 1 Jul 2012 Reverse osmosis system assets 20 * 1 Jul 2012 Sludge dewatering assets (including filters, separators etc) 15 * 1 Jul 2012 Water treatment filters (including carbon filters and membrane filters) 10 * 1 Jul 2012 Frozen appetiser and finger food manufacturing assets: Appetiser forming machines 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixing assets (including meat mincers, meat mincer/blenders, mixer/grinding machines and mixers generally) 15 * 1 Jul 2012 Frozen lasagne manufacturing assets generally (including cookers, cutters, depositors, extruders, lasagne making machines, mixers and sheeters) 15 * 1 Jul 2012 Frozen pasta product manufacturing assets generally - use any relevant determination made for pasta manufacturing assets in Table A Cereal and pasta product manufacturing (11620) Frozen pizza manufacturing assets: Pizza base making assets: Dough mixers 15 * 1 Jul 2012 Ovens 20 * 1 Jul 2012 Pizza base forming and sheeting assets (including chunking units, cutters, extruders, laminators, spiker rollers etc) 15 * 1 Jul 2012 Proofers 15 * 1 Jul 2012 Pizza sauce and topping application assets (including can opening machines, cheese shredding assets, depositors, enrobers, topping applicators and water coating sprayers) 15 * 1 Jul 2012 Pocket pizza making machines 15 * 1 Jul 2012 Frozen potato product manufacturing assets (including french fries/potato chips, potato flake, potato shred and shred product manufacturing assets): Pre-processing assets: Deskinners and peelers: Abrasive/brush peelers 12 * 1 Jul 2012 Steam peelers 10 * 1 Jul 2012 Destoners 20 * 1 Jul 2012 Sizing and sorting assets: Electronic sorters 10 * 1 Jul 2012 Mechanical sizers (including roller sizers and screen shaker sizers) 15 * 1 Jul 2012 Trim tables (roller inspection tables) 20 * 1 Jul 2012 Washers and brushers (including barrel washers, flat bed brushers, polishers and pre-cleaner wet hopper washers) 12 * 1 Jul 2012 Processing assets generally: Batter enrobers 10 * 1 Jul 2012 Blanchers 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Cutters: Mechanical cutters 10 * 1 Jul 2012 Water based (hydro) cutters 15 * 1 Jul 2012 Dicers 10 * 1 Jul 2012 Dosing systems for dextrose and SAPP application etc 15 * 1 Jul 2012 Dryers: Flake drum dryers 20 * 1 Jul 2012 Generally (including dewatering dryers) 15 * 1 Jul 2012 Flake breakers 10 * 1 Jul 2012 Forming drums/machines 10 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Pre-heaters 15 * 1 Jul 2012 Shredders 10 * 1 Jul 2012 Trimming and grading assets (including shaker screen tables used in grading finished products and nubbin removal, sliver removers etc) 10 * 1 Jul 2012 Frozen pre-prepared meal manufacturing assets (including cookers and kettles, depositors, fillers, meat injectors and tenderisers, mixers, multihead weighers, ovens, particle and sauce applicators and rice/pasta cookers) 15 * 1 Jul 2012 Ingredient receiving and handling assets: Bins and hoppers (including holding bins, intermediate bulk containers, tote bins etc): Mild and stainless steel 15 * 1 Jul 2012 Others (including plastic and fibreglass) 8 * 1 Jul 2012 Potato storage assets: Air handling system assets used in potato storage structures: Aeration pipes 25 * 1 Jul 2012 Control systems 15 * 1 Jul 2012 Fans 15 * 1 Jul 2012 Humidification assets (humidifiers etc) 10 * 1 Jul 2012 Refrigeration assets (refrigeration units etc) 12 * 1 Jul 2012 Potato pilers (bin pilers) 20 * 1 Jul 2012 Silos (flour) 25 * 1 Jul 2012 Tippers and unloaders (including bin tippers and unloaders, bulker bag unloaders and tote tippers and unloaders) 12 * 1 Jul 2012 Trolleys (for cooked rice etc) 5 * 1 Jul 2012 Packaging and quality control assets: Accumulators 12 * 1 Jul 2012 Adhesive applicators 7 * 1 Jul 2012 Cartoners (including inner and outer cartoning machines) 15 * 1 Jul 2012 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2012 Case sealing machines 10 * 1 Jul 2012 Checkweighers 10 * 1 Jul 2012 Coding machines (including laser coding machines) 8 * 1 Jul 2012 Flow wrappers 10 * 1 Jul 2012 Form fill and seal assets (including bagging units and multihead weighers) 15 * 1 Jul 2012 Heat shrink tunnels 10 * 1 Jul 2012 Metal detectors 10 * 1 Jul 2012 Palletisers 12 * 1 Jul 2012 Palletising robots 10 * 1 Jul 2012 Pallet wrappers 12 * 1 Jul 2012 Product loaders and stackers 15 * 1 Jul 2012 Tray denesters 15 * 1 Jul 2012 Tray sealers 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 X-ray detectors 10 * 1 Jul 2012 Peanut processing assets: Aeration units 15 * 1 Jul 2009 Aspirators 10 * 1 Jul 2009 Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc) 15 * 1 Jul 2009 Blanchers 10 * 1 Jul 2009 Cleaning assets: De-stoners and gravity separators 20 * 1 Jul 2009 Pre-cleaners (intake cleaners) 15 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Dust collection assets (including ductwork, dust collectors, extraction fans etc) 20 * 1 Jul 2009 Fryers 10 * 1 Jul 2009 Granulators 12 * 1 Jul 2009 Laboratory assets: Generally 10 * 1 Jul 2009 Laboratory analysers 5 * 1 Jul 2009 Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2009 Ovens (including roasters and dryers) 10 * 1 Jul 2009 Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) 10 * 1 Jul 2009 Peanut oil crushing assets: Cookers 15 * 1 Jul 2009 Screw presses/expeller presses 13 * 1 Jul 2009 Quality control assets: Magnets and magnetic separators 7 * 1 Jul 2009 Metal detectors 10 * 1 Jul 2009 X-ray units 5 * 1 Jul 2009 Refrigeration units 20 * 1 Jul 2009 Sampling assets: Sample grinders and shellers 10 * 1 Jul 2009 Sieve tables and picking belt decks 20 * 1 Jul 2009 Moisture meters 5 * 1 Jul 2009 Scales 5 * 1 Jul 2009 Shellers 20 * 1 Jul 2009 Silos (metal) 30 * 1 Jul 2009 Sorting and sizing assets: Electronic/laser sorters (including colour sorters) 10 * 1 Jul 2009 Generally (including vibrating sieves, shaker decks and sizing shakers) 20 * 1 Jul 2009 Tipping units 20 * 1 Jul 2009 Transformers 40 * 1 Jul 2009 Tea processing assets: Bins (including receiving and refrigerated) 15 * 1 Jul 2012 Bin tippers 20 * 1 Jul 2012 Classifiers and shredders 20 * 1 Jul 2012 Dryers (including primary, secondary and final) 20 * 1 Jul 2012 Fermenters (oxidizers) 20 * 1 Jul 2012 Fibre extractors 20 * 1 Jul 2012 Laboratory assets: Generally 15 * 1 Jul 2012 Laboratory analysers 10 * 1 Jul 2012 Materials handling assets (including augers, belt conveyors, bucket elevators, vibratory conveyors, structures, gearboxes and motors) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers and roll wrapping machines) 15 * 1 Jul 2012 Packaging machines: Form fill and seal packaging machines 15 * 1 Jul 2012 Generally (including flat bottom, flat top and bottom, pillow shape and stand up packaging machines) 15 * 1 Jul 2012 Vacuum brick pack packaging machines 15 * 1 Jul 2012 Tea packaging assets generally (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, shrink wrappers and stretch wrappers etc) 15 * 1 Jul 2012 Pre dryers 20 * 1 Jul 2012 Rollers (including crush tear and curl (CTC), electrostatic, secondary and final) 20 * 1 Jul 2012 Rotovanes 20 * 1 Jul 2012 Support assets: Air compression assets (including air dryers, air receivers and compressors) 12 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Bulka bags 5 * 1 Jul 2012 Control system assets (including control cabinets and switchgear, instrumentation, programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Switchboards 20 * 1 Jul 2012 Vibratory screens 20 * 1 Jul 2012 Withering troughs (incorporating controls and sensors) 25 * 1 Jul 2012 Soft drink, cordial and syrup manufacturing (12110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and ultra violet filters) 15 * 1 Jul 2009 Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400) Ice-making machinery: Condensers 13 ⅓ 1 Jan 2001 Expansion pipes 40 1 Jan 2001 General machinery 13 ⅓ 1 Jan 2001 Ice moulds 5 1 Jan 2001 Packaging assets: Filling and sealing assets: Capping machines 15 * 1 Jul 2009 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2009 Cooling and warming tunnels 10 * 1 Jul 2009 Filling machines (including bag in box fillers, cup fillers and aseptic fillers) 20 * 1 Jul 2009 Induction sealers 10 * 1 Jul 2009 Inspection machines 10 * 1 Jul 2009 Handling assets: Bottle and can rinsing machines 20 * 1 Jul 2009 Depalletisers 20 * 1 Jul 2009 Pallet binders 10 * 1 Jul 2009 Palletisers 20 * 1 Jul 2009 Strap cutting machines 10 * 1 Jul 2009 Stretch wrappers 15 * 1 Jul 2009 Packing assets: Carton packers 15 * 1 Jul 2009 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2009 Label applicators 7 * 1 Jul 2009 Labellers 15 * 1 Jul 2009 Multipack machines 10 * 1 Jul 2009 Shrink wrappers 15 * 1 Jul 2009 Tunnel pasteurisers 10 * 1 Jul 2009 Support assets: Additive dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Air compressors and receivers 20 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Carbonators (including controls, pumps and valves) 20 * 1 Jul 2009 Centrifuges 15 * 1 Jul 2009 Clean in place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009 Control system assets (excluding personal computers, but including program logic controllers and switchgear ) 10 * 1 Jul 2009 Conveyers 15 * 1 Jul 2009 Heat exchangers 15 * 1 Jul 2009 Laboratory equipment 10 * 1 Jul 2009 Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) 15 * 1 Jul 2009 Pipes 25 * 1 Jul 2009 Pumps 15 * 1 Jul 2009 Syrup preparation assets (including tanks) 15 * 1 Jul 2009 Valves 10 * 1 Jul 2009 Waste water treatment assets: Aerators 20 * 1 Jul 2009 Anaerobic bio gas system assets 25 * 1 Jul 2009 Blowers 20 * 1 Jul 2009 Clarifiers 20 * 1 Jul 2009 Digester/aeration tanks 25 * 1 Jul 2009 Reverse osmosis system assets 20 * 1 Jul 2009 Weighers 20 * 1 Jul 2009 Tanks: Hot water 25 * 1 Jul 2009 Liquid CO 2 storage 20 * 1 Jul 2009 Storage: Chemical storage 20 * 1 Jul 2009 Generally 30 * 1 Jul 2009 Beer manufacturing (except non-alcoholic beer) (12120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beer filtration assets: Beer filters 20 * 1 Jul 2008 Filter media make up assets 20 * 1 Jul 2008 Mash filters 20 * 1 Jul 2008 Brewing assets: Grist hoppers 25 * 1 Jul 2008 Mash tuns 25 * 1 Jul 2008 Lauter tuns 25 * 1 Jul 2008 Spent grains transfer system assets 20 * 1 Jul 2008 Wort kettles 25 * 1 Jul 2008 Whirlpool vessels 25 * 1 Jul 2008 Cellaring assets: Carbonators (including controls, pumps and valves) 20 * 1 Jul 2008 Centrifuges 15 * 1 Jul 2008 De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Yeast filters/dryers 15 * 1 Jul 2008 Yeast propagators 20 * 1 Jul 2008 Malt handling and cleaning assets: Augers/conveyers and elevators 15 * 1 Jul 2008 Dust extractors 20 * 1 Jul 2008 Grain cleaning assets (including screeners, destoners and magnetic separators) 20 * 1 Jul 2008 Malt milling machines (including hammer and roller mills) 20 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighers 20 * 1 Jul 2008 Packaging assets: Bottle and can filling and sealing assets: Filling machines 20 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Bottle and can handling assets: Bottle and can rinsing machines 20 * 1 Jul 2008 Depalletisers 20 * 1 Jul 2008 Palletisers 20 * 1 Jul 2008 Bottle and can packing assets: Carton packers 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Labellers 15 * 1 Jul 2008 Multipack machines 10 * 1 Jul 2008 Outer date coders 7 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Tunnel pasteurisers 10 * 1 Jul 2008 Conveyers 15 * 1 Jul 2008 Keg line assets: Capping machines 15 * 1 Jul 2008 Coding machines 7 * 1 Jul 2008 External washing machines 20 * 1 Jul 2008 Internal washer and filler machines 20 * 1 Jul 2008 Kegs (stainless steel) 15 * 1 Jul 2013 Pasteurisers 20 * 1 Jul 2008 Support assets: Additive and hops dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Air compressors and receivers 20 * 1 Jul 2008 Boilers 20 * 1 Jul 2008 Carbon dioxide recovery system assets: Gas collection and storage assets (including pipes bladders and tanks) 25 * 1 Jul 2008 Gas processing assets 20 * 1 Jul 2008 Vaporisation system assets 20 * 1 Jul 2008 Clean in place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control system assets (excluding personal computers) 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2008 Pipes 25 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Vapour condensers 15 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Anaerobic bio gas system assets 25 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Tanks: Beer fermentation and storage 30 * 1 Jul 2008 Chemical storage 20 * 1 Jul 2008 Cold service storage 25 * 1 Jul 2008 Condensate collection 25 * 1 Jul 2008 Hot service storage 25 * 1 Jul 2008 Liquid C O2 storage 20 * 1 Jul 2008 Trub 25 * 1 Jul 2008 Yeast storage 25 * 1 Jul 2008 Spirit manufacturing (12130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Distillery plant (brandy etc) 13 ⅓ 1 Jan 2001 Wine and other alcoholic beverage manufacturing (12140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barrel assets: Barrel racks 20 * 1 Jul 2008 Barrel washers 7 * 1 Jul 2008 Oak barrels 4 * 1 Jul 2008 Grape handling assets: Conveyors and elevators 15 * 1 Jul 2008 Crushers/destemmers 15 * 1 Jul 2008 Electronic scales (mobile) 10 * 1 Jul 2008 Grape bins (plastic) 5 * 1 Jul 2008 Grape receival hoppers 20 * 1 Jul 2008 Grape waste pits (concrete) 20 * 1 Jul 2008 Presses: Basket 20 * 1 Jul 2008 Continuous (screw) 15 * 1 Jul 2008 Pneumatic (airbag) 15 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Packaging assets: Bottle and cask filling, sealing and coding assets: Cap feed systems 15 * 1 Jul 2008 Cappers 15 * 1 Jul 2008 Carton packing machines 15 * 1 Jul 2008 Corkers 15 * 1 Jul 2008 Crown sealers (sparkling wine) 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Fillers 15 * 1 Jul 2008 Foilers 15 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Labellers 10 * 1 Jul 2008 Rinsers 15 * 1 Jul 2008 Handling and packing assets: Carton erectors/sealers/tapers 15 * 1 Jul 2008 Conveyors (loose bottle, carton and pallet) 15 * 1 Jul 2008 Depalletisers 15 * 1 Jul 2008 Outer date coders 5 * 1 Jul 2008 Palletisers 15 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Separation/filtration assets: Centrifuges 10 * 1 Jul 2008 Filtration units (incorporating housing and filters): Cross flow filter units 10 * 1 Jul 2008 Diatomaceous earth filter units (including earth make-up system) 10 * 1 Jul 2008 Lees filter units 10 * 1 Jul 2008 Membrane cartridge filter units (including lenticular) 10 * 1 Jul 2008 Plate and frame filter units 15 * 1 Jul 2008 Rotary drum vacuum filter units 15 * 1 Jul 2008 Sparkling wine equipment: Carbonation equipment 10 * 1 Jul 2008 Corking/wiring equipment 15 * 1 Jul 2008 Disgorging and dosing equipment 10 * 1 Jul 2008 Riddling equipment 15 * 1 Jul 2008 Support assets: Additive liquid dosing systems 10 * 1 Jul 2008 Air compressors 15 * 1 Jul 2008 Air receivers 20 * 1 Jul 2008 Boilers 15 * 1 Jul 2008 Cooling towers 15 * 1 Jul 2008 Electrical and Process control systems: Control cabinets, switchgear 10 * 1 Jul 2008 Programmed logic controllers (PLCs) 10 * 1 Jul 2008 Transformers 40 * 1 Jul 2008 Flow meters 10 * 1 Jul 2008 Grape/wine testing equipment: Grape must analyzers 10 * 1 Jul 2008 Laboratory - glassware 2 * 1 Jul 2008 Laboratory - other equipment 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Hoses 5 * 1 Jul 2008 Hot water systems 10 * 1 Jul 2008 Inert gas systems: Dry ice machines 10 * 1 Jul 2008 Gas storage pressure tanks 20 * 1 Jul 2008 Nitrogen generators 10 * 1 Jul 2008 Pipes and fittings: Mild steel 10 * 1 Jul 2008 Non-ferrous 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensors, evaporators and storage tanks) 15 * 1 Jul 2008 Reverse osmosis plant 10 * 1 Jul 2008 Waste water treatment assets: Aerators 10 * 1 Jul 2008 Blowers 10 * 1 Jul 2008 Clarifiers 10 * 1 Jul 2008 Digesters 10 * 1 Jul 2008 Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): Pressure tanks (for sparkling wine) 20 * 1 Jul 2008 Waste water storage/treatment tanks 15 * 1 Jul 2008 Water storage tanks 30 * 1 Jul 2008 Wine fermenters: Open 30 * 1 Jul 2008 Rotary 30 * 1 Jul 2008 Static 30 * 1 Jul 2008 Sweeping arm 30 * 1 Jul 2008 Wine storage tanks 30 * 1 Jul 2008 Tank accessories: Micro oxygenation systems 5 * 1 Jul 2008 Tank plungers 10 * 1 Jul 2008 Cigarette and tobacco product manufacturing (12200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tobacco kilns 20 1 Jan 2001 Textile, leather, clothing and footwear manufacturing (13110 to 13520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe-making machinery: Machinery and general plant 13 ⅓ 1 Jan 2001 Moulds for plastic heels 3 1 Jan 2001 Vulcanising moulds 5 1 Jan 2001 Clothing and millinery manufacturing plant: General plant 20 1 Jan 2001 Hat manufacturing plant and machinery 13 ⅓ 1 Jan 2001 Sewing machines 10 1 Jan 2001 Cotton manufacturers' machinery: Conveyors 10 1 Jan 2001 Engines, gas 20 1 Jan 2001 Gas producer plant 13 ⅓ 1 Jan 2001 Gins 10 1 Jan 2001 Flock manufacturing plant: Carding machines 13 ⅓ 1 Jan 2001 General plant 20 1 Jan 2001 Knitting machines 13 ⅓ 1 Jan 2001 Rope and twine manufacturers' plant 20 1 Jan 2001 Tanners' plant: General plant 20 1 Jan 2001 Modern plant used in 'wet' process 13 ⅓ 1 Jan 2001 Weaving machinery (silk and cotton) 13 ⅓ 1 Jan 2001 Wool dumping machinery 13 ⅓ 1 Jan 2001 Wool scouring machinery 16 ⅔ 1 Jan 2001 Woollen manufacturers' machinery 16 ⅔ 1 Jan 2001 Log sawmilling and timber dressing (14110 to 14130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Saw milling equipment: Dry or planner mill plant: Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Tray sorters 15 * 1 Jan 2001 Green mill plant: Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001 Heating plant (includes storage bins/silos) 15 * 1 Jan 2001 Kiln drying plant: Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001 Timber drying kilns and reconditioners 15 * 1 Jan 2001 Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001 Sorter and trimming line plant: Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Vertical bin sorters 15 * 1 Jan 2001 Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets) 10 * 1 Jan 2001 Log, lumber and waste transfer equipment 15 * 1 Jan 2001 Log yard equipment: Fixed and mobile cranes 12 * 1 Jan 2001 Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001 Watering systems 15 * 1 Jan 2001 Miscellaneous plant: Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001 Moisture meters 3 * 1 Jan 2001 Saw and knife sharpening equipment 10 * 1 Jan 2001 Walkways 15 * 1 Jan 2001 Waste processing equipment: Bins - waste, chip and fuel 15 * 1 Jan 2001 Chippers, shakers/screens and hoggers 10 * 1 Jan 2001 Plywood and veneer manufacturing (14930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Debarking assets 15 * 1 Jan 2005 Dry clipping assets 25 * 1 Jan 2005 Heating unit assets 20 * 1 Jan 2005 Glue mixing assets 25 * 1 Jan 2005 Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders) 25 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses 25 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Sharpening assets 30 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Veneer composing, jointing and splicing assets 20 * 1 Jan 2005 Veneer dryers 25 * 1 Jan 2005 Veneer patching and grading assets 20 * 1 Jan 2005 Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut, and staylog lathe slicers, log chargers and reelers) 20 * 1 Jan 2005 Veneer reconditioning assets 25 * 1 Jan 2005 Veneer sorting assets 20 * 1 Jan 2005 Wet clipping assets 25 * 1 Jan 2005 Reconstituted wood product manufacturing (14940) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Board coolers 25 * 1 Jan 2005 Board curing assets 20 * 1 Jan 2005 Board storage assets 25 * 1 Jan 2005 Chipping, milling and flaking assets 15 * 1 Jan 2005 Debarking assets 15 * 1 Jan 2005 Driers 15 * 1 Jan 2005 Fibre sifters 15 * 1 Jan 2005 Flake and fibre storage assets 25 * 1 Jan 2005 Glue, resin and wax mixing and blending assets 15 * 1 Jan 2005 Heat plant and boiler assets 25 * 1 Jan 2005 Lamination assets 15 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Magnetic separators 25 * 1 Jan 2005 Mat forming and weighing assets (including pendistor) 20 * 1 Jan 2005 Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses (including pre-press, hot and cold presses) 25 * 1 Jan 2005 Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) 15 * 1 Jan 2005 Refiner assets 20 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Ventilation and dust extraction assets 15 * 1 Jan 2005 Woodchip screening and washing assets 15 * 1 Jan 2005 Other wood product manufacturing (14910 to 14990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cigarette paper cutting and folding plant 10 1 Jan 2001 Pulp and paper mill assets: Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) 15 * 1 Jan 2002 Box and carton making assets (including box converting assets and corrugators) 10 * 1 Jan 2002 Chemical preparation assets (including tanks and pipes used for chemical preparation) 10 * 1 Jan 2002 Electrical and instrumentation assets: Control systems 10 * 1 Jan 2002 Control valves 15 * 1 Jan 2002 Local indicators (pressure, level and temperature) 15 * 1 Jan 2002 Power plant assets (including switchgear, transformers and turbo generators) - see Table A Electricity supply (26110 to 26400) Sensors: Specialised 8 * 1 Jan 2002 Standard 15 * 1 Jan 2002 Paper machine assets: Dry end assets (including calenders, coaters and reelers) 15 * 1 Jan 2002 Dryers (including MG cylinder and yankee cylinder) 25 * 1 Jan 2002 Size press 15 * 1 Jan 2002 Wet end assets (including forming section, head box and press section) 10 * 1 Jan 2002 Pulp process assets: Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20 * 1 Jan 2002 Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Tanks 20 * 1 Jan 2002 Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10 * 1 Jan 2002 Paper stationery manufacturing (15230) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Stationers' manufacturing plant 13 ⅓ 1 Jan 2001 Sanitary paper product manufacturing (15240) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Finishing and converted paper product manufacturing assets: Generally (including machines for manufacturing disposable facial and toilet tissues, paper tablecloths, paper table napkins, interleaved and rolled paper towels) 15 * 1 Jul 2013 Rolled paper core manufacturing assets (including feeder racks, glue applicators and cutting carriages) 10 * 1 Jul 2013 Hygienic paper product manufacturing assets: Fluff preparation assets (including hammer mills, cutting machines, fluff forming drums, compacting rollers and carding machines) 13 * 1 Jul 2013 Generally (including machines for manufacturing disposable nappies, sanitary napkins, sanitary liners and tampons) 13 * 1 Jul 2013 Packaging assets: Cartoning assets (including bundlers, carton and case erectors, packing and closing machines) 10 * 1 Jul 2013 Coding and labelling machines 10 * 1 Jul 2013 Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) 10 * 1 Jul 2013 Stackers and baggers 10 * 1 Jul 2013 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2013 Support assets: Air compressors and air dryers 15 * 1 Jul 2013 Control system and monitoring assets (including programmable logic controllers, variable speed drives, instruments and sensors) 10 * 1 Jul 2013 Dust control assets (including ductwork, dust collectors, scrubbers and fans) 15 * 1 Jul 2013 Laboratory assets (including quality control and material testing assets) 10 * 1 Jul 2013 Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) 15 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Storage assets (including bins and trolleys) 10 * 1 Jul 2013 Printing (16110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) 5 * 1 Jan 2006 Flexographic printing assets: Ancillary assets: Anilox roll cleaning machines 15 * 1 Jul 2006 Anilox trolley tugs 10 * 1 Jul 2006 Ink dispensing systems 10 * 1 Jul 2006 Sleeve mounting machines 10 * 1 Jul 2006 Sleeves 2 * 1 Jul 2006 Printing assets: Die cutters, flexo/folder/gluers (see Table A Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290), box and carton making assets) Presses (including mid web, narrow web, very wide web and wide web flexographic presses) 12 ½ * 1 Jul 2006 Newspaper printing assets: Ancillary assets: Automated guided vehicles (including laser guided vehicles and track mounted automated vehicles) 10 * 1 Jan 2007 Gripper conveyor systems (incorporating drive chains, grippers and tracks) 15 * 1 Jan 2007 Ink pumps (mechanical) 6 * 1 Jan 2007 Buffering/print line storage assets: Storage devices (including discs, rolls, spools and associated mountings) 15 * 1 Jan 2007 Unwinders and winders (including single, double and triple stations and buffer docking stations) 15 * 1 Jan 2007 Newspaper wrapping machines - see Table A Other store-based retailing (42110 to 42799) Offset lithography printing presses: Hybrid heatset and non-heatset webfed offset presses (incorporating integrated control systems, dryers and other peripheral equipment) 15 * 1 Jan 2007 Non-heatset (coldset) webfed offset presses (incorporating integrated control systems, folders, pasters, reelstands and other peripheral equipment) 15 * 1 Jan 2007 Reel processing, storage and transport assets: Conveyors 12 ½ * 1 Jan 2007 Racks 20 * 1 Jan 2007 Reel trolleys (incorporating controls and drive chains) 15 * 1 Jan 2007 Shredders 15 * 1 Jan 2007 Stripping machines 15 * 1 Jan 2007 Offset lithography printing presses used in commercial printing generally: Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment) 15 * 1 Jan 2006 Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) 12 ½ * 1 Jan 2006 Post-press (finishing) trade services assets - see Table A Printing support services (16120) Pre-press trade services assets - see Table A Printing support services (16120) Quality control assets: Automatic web inspection systems 6 * 1 Jul 2006 Gas Chromatograph (GC) testers 8 * 1 Jul 2006 Others (including densitometers, plate readers and spectrophotometers) 5 * 1 Jul 2006 Screen printing assets: Ancillary assets: Dryers (including conventional air dryers, flash curers and UV dryers) 12 ½ * 1 Jan 2006 Drying racks 20 * 1 Jan 2006 Emulsion coaters 10 * 1 Jan 2006 Exposure lights 5 * 1 Jul 2006 Screen frames 10 * 1 Jan 2006 Sign cutting machines 5 * 1 Jan 2006 Squeegee cutters 10 * 1 Jan 2006 Vacuum frames 20 * 1 Jan 2006 Press assets: Heat presses used in sublimation finishing 25 * 1 Jan 2006 Pen and pad print machines 20 * 1 Jan 2006 Screen printing presses: Automatic presses (including in-line multicolour presses) 15 * 1 Jan 2006 Cylinder presses 15 * 1 Jan 2006 Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses) 20 * 1 Jan 2006 Screen reclamation assets: Screen cleaning bays 10 * 1 Jan 2006 Screen washers (automatic) 6 * 1 Jan 2006 Water blasters 4 * 1 Jan 2006 Support assets: Afterburners 10 * 1 Jan 2006 Dust/waste extraction systems: Compactors 12 ½ * 1 Jan 2007 Ducting 15 * 1 Jan 2007 Vacuum pumps 6 * 1 Jan 2007 Printing support services (16120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Post-press (finishing) trade services assets: Addressing and mailing assets: Combination addressing, folding and gluing mailing units 10 * 1 Jan 2006 Inkjet addressing printers 5 * 1 Jan 2006 Bagging and wrapping machines (including palletisers) 10 * 1 Jan 2006 Banding and tying machines 12 ½ * 1 Jan 2006 Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders) 5 * 1 Jan 2006 Binding assets: Binding lines (including case binding lines and perfect binding lines) 15 * 1 Jan 2006 Perfect binders - standalone 10 * 1 Jan 2006 Stitchers: Generally (including drum stitchers, saddle stitching lines and side stitchers) 12 ½ * 1 Jan 2006 Saddle stitchers - standalone (bookletmakers) 7 ½ * 1 Jan 2006 Casemakers 10 * 1 Jan 2006 Collators 15 * 1 Jan 2006 Die cutters 15 * 1 Jan 2006 Drilling units 10 * 1 Jan 2006 Foil stamping machines 10 * 1 Jan 2006 Folders 12 ½ * 1 Jan 2006 Guillotines and ancillary assets (including joggers, stackers and transomats) 15 * 1 Jan 2006 Laminators 10 * 1 Jan 2006 Mail inserters 5 * 1 Jan 2006 Newspaper mailroom assets: Bundle conveying and sorting systems (including bundle sorting and barcode reading stations and bundle conveyors) 12 ½ * 1 Jan 2007 Inserters and inserting systems (incorporating feeders and feeder chains) 10 * 1 Jan 2007 Stackers 15 * 1 Jan 2007 Trimmers (including rotary and scissor action trimmers) 15 * 1 Jan 2007 Perforators 10 * 1 Jan 2006 Sewing machines 15 * 1 Jan 2006 Three knife trimmers 15 * 1 Jan 2006 Pre-press trade services assets: Conventional flexographic plate making assets (including combination units, dryers, post-exposure units, ultra-violet (UV) light exposure units and washout units) 7 * 1 Jan 2006 Film and plate processors 6 * 1 Jan 2006 Film projection camera systems (including backing board and processing assets) 10 * 1 Jan 2006 Platesetters: Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct- to-plate flexographic platesetters (Computer digital imagers) 5 * 1 Jan 2006 Film image platesetters (imagesetters) 7 * 1 Jan 2006 Plate punch benders: Automatic (optical) 5 * 1 Jan 2007 Manual 10 * 1 Jan 2007 Plotters 5 * 1 Jan 2006 Proofers: Analogue film or photographic proofers 7 * 1 Jan 2006 Digital and ink-jet proofers 5 * 1 Jan 2006 Scanners: Drum 10 * 1 Jan 2006 Flatbed 5 * 1 Jan 2006 Petroleum refining (17010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Oil refinery assets: Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping 15 * 1 Jul 2002 Assets used in sulphur recovery: Generally 15 * 1 Jul 2002 Sulphur pits 10 * 1 Jul 2002 Assets used in other processes: Air compressors 30 * 1 Jul 2002 Catalyst regenerators 20 * 1 Jul 2002 Chemical injection systems 5 * 1 Jul 2002 Coke drums 20 * 1 Jul 2002 Distillation columns 30 * 1 Jul 2002 Drums: Generally 20 * 1 Jul 2002 Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15 * 1 Jul 2002 Electric desalters 25 * 1 Jul 2002 Expansion turbines 25 * 1 Jul 2002 Fans/blowers 30 * 1 Jul 2002 Filters/coalescers: Generally 25 * 1 Jul 2002 Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation 20 * 1 Jul 2002 Flare stacks 25 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Fractionating columns 30 * 1 Jul 2002 Furnaces: Generally 25 * 1 Jul 2002 Used in continuous coking, delayed coking or visbreaking 20 * 1 Jul 2002 Gas absorbers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Gas adsorbers 25 * 1 Jul 2002 Heat exchangers: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Jet ejectors 20 * 1 Jul 2002 Liquid extraction columns: Generally 25 * 1 Jul 2002 Used in amine treating 20 * 1 Jul 2002 Piping 30 * 1 Jul 2002 Process gas compressors 30 * 1 Jul 2002 Pumps: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Reactors 25 * 1 Jul 2002 Rotary filters 20 * 1 Jul 2002 Scrubbers 25 * 1 Jul 2002 Side stream strippers 25 * 1 Jul 2002 Storage tanks: Generally 25 * 1 Jul 2002 Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20 * 1 Jul 2002 Strippers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Bunds (other than formed with earth) 100 1 Jan 2001 Control systems assets (excluding computers) 10 * 1 Jul 2002 Effluent separators (concrete) 40 1 Jan 2001 Laboratory equipment 20 1 Jan 2001 Industrial gas manufacturing (18110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Industrial gas - general manufacturing assets: Air and gas cooling and heating assets: Heat exchangers 15 * 1 Jul 2011 Moisture condensers 20 * 1 Jul 2011 Quench drums 20 * 1 Jul 2011 Refrigeration units 20 * 1 Jul 2011 Air and gas purification assets: Adsorption systems 25 * 1 Jul 2011 Gas scrubbers 20 * 1 Jul 2011 Reactors 25 * 1 Jul 2011 Compressors 25 * 1 Jul 2011 Gas buffer and surge tanks 25 * 1 Jul 2011 Silencers/mufflers 20 * 1 Jul 2011 Industrial gas - manufacturing assets for specific gases: Acetylene manufacturing assets (carbide process): Acetylene compressors 25 * 1 Jul 2011 Acetylene generators (incorporating hoppers) 30 * 1 Jul 2011 Acetylene purification assets (including cooling condensers, driers, purifier vessels and scrubbers) 20 * 1 Jul 2011 Calcium hydroxide settling ponds and tanks 20 * 1 Jul 2011 Carbide handling assets (including carry skips, drum conveyor system and drum opening, lifting and tipping apparatus) 12 * 1 Jul 2011 Dust collection systems 20 * 1 Jul 2011 Flashback arrestors 10 * 1 Jul 2011 Ammonia manufacturing assets - see Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Argon, nitrogen and oxygen manufacturing assets (cryogenic process): Air filtering units for process air (incorporating housing and filters) 20 * 1 Jul 2011 Cold boxes (incorporating distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Evaporative coolers (nitrogen cooled) and spray coolers 20 * 1 Jul 2011 Nitrogen liquefiers (incorporating, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Carbon dioxide (CO 2 ) manufacturing assets: Amine based absorption/desorption systems 20 * 1 Jul 2011 Liquefaction assets (including condensers, condensate receivers and separators) 25 * 1 Jul 2011 Dry ice manufacturing assets: Dry ice cutting machines 10 * 1 Jul 2011 Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines) 10 * 1 Jul 2011 Dry ice presses 20 * 1 Jul 2011 Dry ice shipping boxes 10 * 1 Jul 2011 Extraction fans for waste CO 2 10 * 1 Jul 2011 Pelletisers 15 * 1 Jul 2011 Helium manufacturing assets: Helium liquefiers (incorporating cryogenic adsorbers, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Hydrogen manufacturing assets: Gasifiers and steam reformer furnaces 25 * 1 Jul 2011 Industrial gas distribution assets: Compressor assets: Air receivers 20 * 1 Jul 2011 Compressors (including those for helium gas, industrial air and medical air) 15 * 1 Jul 2011 Cylinder filling assets: Cylinder filling station assets: High pressure hoses 10 * 1 Jul 2011 Manifolds and piping (incorporating flashback arrestors): Acetylene gas 10 * 1 Jul 2011 Other gases 20 * 1 Jul 2011 Water cooling system for acetylene cylinders (incorporating piping and spray nozzles) 20 * 1 Jul 2011 Cylinder frames (incorporating manifolds and piping) 15 * 1 Jul 2011 Cylinders: Gas cylinders 30 * 1 Jul 2011 Liquid gas cylinders: Flasks 7 * 1 Jul 2011 Other liquid gas cylinders 15 * 1 Jul 2011 Cylinder valves 10 * 1 Jul 2011 Cylinder handling assets: Baskets, crates, and pallets 12 * 1 Jul 2011 Tippers and trolleys 10 * 1 Jul 2011 Cylinder preparation assets: Boilers 10 * 1 Jul 2011 Cylinder brushing machines 10 * 1 Jul 2011 Cylinder drying cabinets (incorporating heaters and fans) 15 * 1 Jul 2011 Cylinder inspection lights 10 * 1 Jul 2011 Cylinder spray booths 15 * 1 Jul 2011 Cylinder stamping machines 10 * 1 Jul 2011 Cylinder testing machines 10 * 1 Jul 2011 Cylinder valving machines (incorporating safety enclosures) 15 * 1 Jul 2011 Tank truck assets: Gas storage tanks 20 * 1 Jul 2011 Hoses 5 * 1 Jul 2011 Metering systems 7 * 1 Jul 2011 Pipes and valves 10 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanker filling station assets: Breakaway couplings 12 * 1 Jul 2011 Framework, manifolds and piping 20 * 1 Jul 2011 Tanker filling hoses 10 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Vapourisers 20 * 1 Jul 2011 Support and other assets: Air drying systems for industrial and instrument air 15 * 1 Jul 2011 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs) and variable speed drives (VSDs) 10 * 1 Jul 2011 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2011 Cooling towers: Field erected 20 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Customer installations assets: Adsorption based nitrogen and oxygen generation systems (skid type) assets: Membrane systems 10 * 1 Jul 2011 Pressure swing adsorption (PSA) systems 12 * 1 Jul 2011 Vacuum swing adsorption (VSA) systems 15 * 1 Jul 2011 Blowers and compressors 15 * 1 Jul 2011 Freezers (including batch freezers, freeze tunnels, and tumble freezers) 15 * 1 Jul 2011 Gas supply metering, monitoring and control systems (incorporating meters, telemetry assets, sensors, transmitters and supply switching devices) 4 * 1 Jul 2011 Gas analysis assets: Chromatographs 15 * 1 Jul 2011 Other analysers 10 * 1 Jul 2011 Gas storage assets: Liquid CO 2 storage assets: Tanks 30 * 1 Jul 2011 Tank refrigeration units 10 * 1 Jul 2011 Vacuum insulated tanks 30 * 1 Jul 2011 Piping assets: Flow meters 10 * 1 Jul 2011 Pipes: Carbon steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Pipelines 30 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Platform scales 20 * 1 Jul 2011 Pumps: Cryogenic pumps 15 * 1 Jul 2011 Liquid CO 2 pumps 15 * 1 Jul 2011 Other pumps 15 * 1 Jul 2011 Safety assets: Fire control and alarm assets (see Table B) Gas leakage monitors: Fixed 10 * 1 Jul 2011 Portable 4 * 1 Jul 2011 Basic chemical and chemical product manufacturing (18120, 18130 and 18310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ammonia manufacturing assets: Air and gas reforming and separation assets: Adsorption systems (including pressure and thermal swing) 25 * 1 Jul 2013 Carbon dioxide absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 Cryogenic separation process assets: Air cooling and drying assets (excluding adsorption systems shown above) 20 * 1 Jul 2013 Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2013 Desulphurisers 25 * 1 Jul 2013 Methanators 25 * 1 Jul 2013 Pre-heaters (for air and gas feedstock) 25 * 1 Jul 2013 Pre-reformers 25 * 1 Jul 2013 Primary reformers 20 * 1 Jul 2013 Secondary reformers 25 * 1 Jul 2013 Shift converters (high and low temperature) 25 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating filters and housing filters) 25 * 1 Jul 2013 Blowers and compressors (incorporating drives) 25 * 1 Jul 2013 Conversion and liquefaction assets: Ammonia converters 25 * 1 Jul 2013 Chillers, condensers, flash drums, receivers and separators 25 * 1 Jul 2013 Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) 25 * 1 Jul 2013 Distribution, handling and storage assets: Ammonia bullet tanks (including storage and surge tanks) 30 * 1 Jul 2013 Ammonia deluge and vapour suppression systems 30 * 1 Jul 2013 Ammonia pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Ammonia pumps 15 * 1 Jul 2013 Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) 20 * 1 Jul 2013 Ammonia storage tanks 30 * 1 Jul 2013 Ammonia vapour scrubber systems 25 * 1 Jul 2013 ISOtainers and portable tanks 15 * 1 Jul 2013 Loading arm systems - marine 25 * 1 Jul 2013 Rail and road tank filling assets: Breakaway couplings 10 * 1 Jul 2013 Filling hoses 10 * 1 Jul 2013 Loading arm systems 10 * 1 Jul 2013 Gas pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Heat exchangers: Process gas 20 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Support assets: Air compression assets (for industrial air and instrument air): Air compressors (incorporating air drying and filtering assets) 15 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Blowers and fans (generally) 20 * 1 Jul 2013 Boiler assets: Boilers 25 * 1 Jul 2013 De-aerators 25 * 1 Jul 2013 Economisers 25 * 1 Jul 2013 Steam drums 25 * 1 Jul 2013 Chemical storage tanks: Polyethylene 12 * 1 Jul 2013 Other 20 * 1 Jul 2013 Control system assets: Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2013 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2013 Cooling towers 20 * 1 Jul 2013 Electricity supply assets: Emergency supply assets - see Table B Power supply assets, emergency or standby Steam turbine generators 25 * 1 Jul 2013 Other electricity supply assets - see Table A Electricity supply (26110 to 26400) Emission control assets: Flare tips 10 * 1 Jul 2013 Silencers 20 * 1 Jul 2013 Stacks (exhaust, vent and flare) 20 * 1 Jul 2013 Fire control and alarm systems: Fire fighting systems (incorporating hose boxes, hydrants and ring mains) 30 * 1 Jul 2013 Other fire control and alarm assets - see Table B Fire control and alarm assets Gas detectors: Fixed 10 * 1 Jul 2013 Portable 4 * 1 Jul 2013 Heat exchangers (not specified elsewhere) 20 * 1 Jul 2013 Laboratory assets: Analysers 10 * 1 Jul 2013 Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) 10 * 1 Jul 2013 Overhead cranes 25 * 1 Jul 2013 Piping assets: Flow meters 10 * 1 Jul 2013 Pipes and fittings 25 * 1 Jul 2013 Valves 10 * 1 Jul 2013 Pumps: Boiler feedwater and cooling water pumps 20 * 1 Jul 2013 Dosing pumps 5 * 1 Jul 2013 Other pumps (not specified elsewhere) 15 * 1 Jul 2013 Safety showers and eye wash stations 20 * 1 Jul 2013 Water storage and treatment assets: Clarifiers and settling tanks 20 * 1 Jul 2013 Dam and pond liners 20 * 1 Jul 2013 Dams and effluent ponds 40 * 1 Jul 2013 Ion exchange systems 20 * 1 Jul 2013 Reverse osmosis systems 15 * 1 Jul 2013 Water storage tanks: Polyethylene 15 * 1 Jul 2013 Other 25 * 1 Jul 2013 Weighbridges 20 * 1 Jul 2013 Ammonium nitrate manufacturing assets: Ammonia handling and storage assets - see above in Ammonia manufacturing assets, distribution, handling and storage assets Ammonium nitrate prill manufacturing assets: Coating, cooling, drying and screening assets: Bulk flow coolers 20 * 1 Jul 2013 Chilling systems (incorporating chillers, ducting and piping) 20 * 1 Jul 2013 Coating product tanks 25 * 1 Jul 2013 Fluid bed coolers 20 * 1 Jul 2013 Rotary drum machines (including coaters, coolers, driers and granulators) 20 * 1 Jul 2013 Screeners 20 * 1 Jul 2013 Distribution, handling and storage assets: Bagging machines 15 * 1 Jul 2013 Conveyor belt weighers 15 * 1 Jul 2013 Conveyors and elevators 15 * 1 Jul 2013 Load out bins/silos 25 * 1 Jul 2013 Reclaim hoppers 20 * 1 Jul 2013 Scales 15 * 1 Jul 2013 Prill tower blowers and fans 20 * 1 Jul 2013 Prill towers (incorporating head tanks and lifts) 25 * 1 Jul 2013 Scrubber systems (incorporating ducting, fans, scrubbers and tanks) 20 * 1 Jul 2013 Ammonia nitrate solution manufacturing assets: Evaporation assets: Condensate tanks, flash drums and separators 20 * 1 Jul 2013 Evaporators 20 * 1 Jul 2013 Neutralisers 25 * 1 Jul 2013 Pipe reactors (titanium) 3 * 1 Jul 2013 Remelt and solution storage tanks (incorporating heating coils and stirrers) 25 * 1 Jul 2013 Solution filters 20 * 1 Jul 2013 Solution pumps 15 * 1 Jul 2013 Nitric acid manufacturing assets: Ammonia liquid filtering vessels (incorporating filters) 25 * 1 Jul 2013 Ammonia vapour filtering vessels (incorporating filters) 20 * 1 Jul 2013 Ammonia/air mixers 20 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating housing and filters) 25 * 1 Jul 2013 Compressors (incorporating drives) 25 * 1 Jul 2013 Tail gas expanders 25 * 1 Jul 2013 Conversion and absorption assets: Absorber columns (including bleachers) 25 * 1 Jul 2013 Catalyst filters 25 * 1 Jul 2013 Converters 25 * 1 Jul 2013 Cooler condensers: Zirconium 25 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid heaters: Zirconium 20 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid pumps 15 * 1 Jul 2013 Nitrous oxide (NOx) abaters 25 * 1 Jul 2013 Weak acid tanks 30 * 1 Jul 2013 Heat exchangers: Air coolers and heaters 25 * 1 Jul 2013 Ammonia vapourisers 20 * 1 Jul 2013 Gas coolers and heaters 20 * 1 Jul 2013 Superheaters 15 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Nitric acid storage assets: Scrubbers 20 * 1 Jul 2013 Tanks 25 * 1 Jul 2013 Support assets - see above in Ammonia manufacturing assets, support assets Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Ethanol manufacturing assets: Cooking assets: Filters and strainers 15 * 1 Jul 2012 Flash tanks 20 * 1 Jul 2012 Jet cookers 10 * 1 Jul 2012 Liquefaction tanks (including cook tubes and slurry tanks) 20 * 1 Jul 2012 Meal mixers 15 * 1 Jul 2012 Distillation and purification assets: Distillation columns 25 * 1 Jul 2012 Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) 25 * 1 Jul 2012 Reboilers 20 * 1 Jul 2012 Side stream strippers 20 * 1 Jul 2012 Feedstock handling and storage assets: Grain assets: Cleaning assets (including magnetic separators, screeners and sieves) 20 * 1 Jul 2012 Conveyor belt weighers 15 * 1 Jul 2012 Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) 15 * 1 Jul 2012 Hoppers (including weigh hoppers) 25 * 1 Jul 2012 Milling machines (including hammer and roller mills) 20 * 1 Jul 2012 Silo aerators 15 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Starch tanks 25 * 1 Jul 2012 Molasses assets: Dam covers 12 * 1 Jul 2012 Dam liners 20 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Receival station control systems 10 * 1 Jul 2012 Receival troughs (incorporating protective cladding, rails and roofing) 40 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Fermentation assets: Chillers 20 * 1 Jul 2012 Fermentation tanks 30 * 1 Jul 2012 Scrubbers 20 * 1 Jul 2012 Yeast propagation vessels 20 * 1 Jul 2012 Yeast recovery assets (molasses feedstock): Centrifugal separators 20 * 1 Jul 2012 Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) 20 * 1 Jul 2012 Hoppers, mixing tanks and storage tanks 25 * 1 Jul 2012 Stillage assets: Distillers grain assets: Centrifugal decanters 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) 20 * 1 Jul 2012 Evaporators 25 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Rotary drum dryers 20 * 1 Jul 2012 Stillage and syrup tanks 25 * 1 Jul 2012 Dunder and stillage assets (molasses feedstock): Conveyors and hoppers for fertiliser additives 15 * 1 Jul 2012 Dam covers 12 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Tanks (including fertiliser additive mixing and buffer tanks) 20 * 1 Jul 2012 Support and other assets: Additive dosing systems (including pipes, pumps and tanks): Plastic 5 * 1 Jul 2012 Other 20 * 1 Jul 2012 Air compression assets: Air compressors 15 * 1 Jul 2012 Air drying and filtering systems 12 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Blowers and fans 20 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2012 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2012 Cooling towers 20 * 1 Jul 2012 Dust collection systems (including baghouses, cyclones and other dust collection assets) 20 * 1 Jul 2012 Heat exchangers (excluding column reboilers) 15 * 1 Jul 2012 Laboratory assets: Analysers 10 * 1 Jul 2012 Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) 10 * 1 Jul 2012 Piping assets: Flow meters 10 * 1 Jul 2012 Pipes 25 * 1 Jul 2012 Valves 10 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Safety assets: Fire control and alarm assets - see Table B Gas detectors: Fixed 10 * 1 Jul 2012 Portable 4 * 1 Jul 2012 Tanker filling assets: Automated dispensing systems 10 * 1 Jul 2012 Automatic tank gauges 10 * 1 Jul 2012 Fire protection systems (incorporating auxiliary monitors, fire and ultraviolet detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 Hoses 2 * 1 Jul 2012 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2012 Meters and metering systems 7 * 1 Jul 2012 Overfill protection systems 10 * 1 Jul 2012 Tanks: Chemical tanks (including clean in place tanks): Plastic 15 * 1 Jul 2012 Other 20 * 1 Jul 2012 Ethanol and petroleum tanks: Stainless steel 30 * 1 Jul 2012 Other 25 * 1 Jul 2012 Water tanks (including condensate collection tanks) 25 * 1 Jul 2012 Vapour condensers 20 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding effluent pond covers) 25 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Effluent channels and ponds 40 * 1 Jul 2012 Pond covers 12 * 1 Jul 2012 Pond liners 20 * 1 Jul 2012 Water filtration assets (including ion exchange assets and reverse osmosis assets) 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 20 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 Human pharmaceutical and medicinal product manufacturing (18410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets: Bench top autoclaves 5 * 1 Jan 2004 Incubators 6 * 1 Jan 2004 Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers) 5 * 1 Jan 2004 Particle sizers 5 * 1 Jan 2004 Packaging assets: Accumulators 10 * 1 Jan 2004 Batch, barcode, label, and volume readers 10 * 1 Jan 2004 Blister pack packaging machines 10 * 1 Jan 2004 Blow-fill-seal (BFS) machines 12 * 1 Jan 2004 Bottle and vial inverters and blowers 10 * 1 Jan 2004 Bottle and vial unscramblers 10 * 1 Jan 2004 Bundlers and bundle packing machines 10 * 1 Jan 2004 Cappers and sealers (including tamper proof sealers) 10 * 1 Jan 2004 Cartoners 10 * 1 Jan 2004 Check weighers 10 * 1 Jan 2004 Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers) 12 * 1 Jan 2004 Desiccant and cotton wool depositors/inserters 10 * 1 Jan 2004 Dropper and leaflet inserters 10 * 1 Jan 2004 Flaming stations 10 * 1 Jan 2004 Flow wrappers and shrink wrappers 10 * 1 Jan 2004 Ink jet batch label printers 7 * 1 Jan 2004 Labelling machines 10 * 1 Jan 2004 Palletisers 10 * 1 Jan 2004 Pinhole inspectors 10 * 1 Jan 2004 Robotic pick and place packaging machines 10 * 1 Jan 2004 Sleevers 10 * 1 Jan 2004 Tablet/capsule fillers, feeders and counters 10 * 1 Jan 2004 Production assets: Autoclaves (for terminal sterilisation) 10 * 1 Jan 2004 Drying ovens 10 * 1 Jan 2004 Encapsulators 10 * 1 Jan 2004 Fluid bed dryers 12 * 1 Jan 2004 Granulators and mixer/granulators 12 * 1 Jan 2004 Homogenisers 7 * 1 Jan 2004 Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production 10 * 1 Jan 2004 Metal detectors 10 * 1 Jan 2004 Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) 10 * 1 Jan 2004 Sizing mills 10 * 1 Jan 2004 Tablet and capsule coating machines, coating drums and coating pans 12 * 1 Jan 2004 Tablet dedusters 10 * 1 Jan 2004 Tablet presses 10 * 1 Jan 2004 Vibrating sieves 10 * 1 Jan 2004 Raw material storage and dispensing assets: Demountable strong rooms 20 * 1 Jan 2004 Dispensing booths and associated air filtration systems 10 * 1 Jan 2004 Laminar flow benches and biohazard cabinets 8 * 1 Jan 2004 Safes 20 * 1 Jan 2004 Weighing scales 10 * 1 Jan 2004 Scientific medical and pharmaceutical research assets - see Table A Scientific research services (69100) Services: Air filtration systems 10 * 1 Jan 2004 Water purification plant 10 * 1 Jan 2004 Cleaning compound and toiletry preparation manufacturing (18510 to 18520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe polish manufacturing plant 13 ⅓ 1 Jan 2001 Other basic chemical product manufacturing (18910 to 18990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Explosives manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 13 ⅓ 1 Jan 2001 Polymer film and sheet packaging material manufacturing (19110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Extrusion assets: Extruder dies 15 * 1 Jul 2014 Extruders and co-extruders (incorporating barrels, screws, towers and treatment units, but excluding dies) 20 * 1 Jul 2014 Heat exchangers 15 * 1 Jul 2014 Laminating machines 20 * 1 Jul 2014 Packaging assets: Labelling machines 7 * 1 Jul 2014 Palletisers 12 * 1 Jul 2014 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2014 Pouch and bag making machines 10 * 1 Jul 2014 Printing assets - see Table A Printing (16110) Racking machines 25 * 1 Jul 2014 Recycling machines 10 * 1 Jul 2014 Resin preparation assets (including hoppers mixers/blenders and weigh batchers) 15 * 1 Jul 2014 Slitting machines and perforation units 15 * 1 Jul 2014 Support assets: Air compressors and receivers 15 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Control system assets (including control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs)) 10 * 1 Jul 2014 Jib cranes 15 * 1 Jul 2014 Laboratory assets: Generally 15 * 1 Jul 2014 Laboratory analysers 10 * 1 Jul 2014 Silos 25 * 1 Jul 2014 Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) 10 * 1 Jul 2014 Polymer product and rubber product manufacturing (19120 to 19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothes peg manufacturing plant (plastic) 13 ⅓ 1 Jan 2001 Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Polymer (plastic) product manufacturing assets (not elsewhere listed): Blow moulders 13 ⅓ 1 Jan 2001 Dies 4 1 Jan 2001 General plant 20 1 Jan 2001 Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 13 ⅓ 1 Jan 2001 Moulds: Glass blowing 2 1 Jan 2001 High usage 5 1 Jan 2001 Low usage 10 1 Jan 2001 Once only 1 1 Jan 2001 Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 Paint and coatings manufacturing (19160) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ink factory plant 20 1 Jan 2001 Paint and coatings manufacturing assets: Air compressors 10 * 1 Jul 2013 Bead mills 20 * 1 Jul 2013 Bulk storage tanks 25 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Disperser and mixer motors 15 * 1 Jul 2013 Dispersers 20 * 1 Jul 2013 Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2013 Filling and packing assets: Conveyors 15 * 1 Jul 2013 Denesters 10 * 1 Jul 2013 Filling machines 15 * 1 Jul 2013 Filtration assets 15 * 1 Jul 2013 Labellers (including laser coders and label applicators) 7 * 1 Jul 2013 Printers 7 * 1 Jul 2013 Robotic palletisers 10 * 1 Jul 2013 Wrappers 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Hoists 10 * 1 Jul 2013 Mixers 20 * 1 Jul 2013 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 Piping assets: Manifolds 20 * 1 Jul 2013 Meters 10 * 1 Jul 2013 Piping 25 * 1 Jul 2013 Pumps 10 * 1 Jul 2013 Racking: External 15 * 1 Jul 2013 Internal 20 * 1 Jul 2013 Scales 10 * 1 Jul 2013 Spray booths 15 * 1 Jul 2013 Testing assets: Air conditioning assets (including room units and split systems) 8 * 1 Jul 2013 Gloss meters 10 * 1 Jul 2013 Ovens 15 * 1 Jul 2013 Spectrometers 10 * 1 Jul 2013 Viscometers 10 * 1 Jul 2013 Vacuum lifters 10 * 1 Jul 2013 Glass and glass product manufacturing (20100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Container glass and flat (float) glass manufacturing assets: Ancillary assets: Blowers and fans 25 * 1 Jul 2008 Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors) 25 * 1 Jul 2008 Ducting, pipes and piping 40 * 1 Jul 2008 Steelwork structures (including gantries, platforms and walkways) 40 * 1 Jul 2008 Vacuum pumps: Liquid ring pumps 10 * 1 Jul 2008 Oil sealed pumps 20 * 1 Jul 2008 Annealing lehrs 25 * 1 Jul 2008 Batch house assets: Cullet handling and return assets: Cullet crushers 25 * 1 Jul 2008 Scraping conveyor systems: Container glass 12 * 1 Jul 2008 Flat glass 25 * 1 Jul 2008 Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers) 25 * 1 Jul 2008 Silos 40 * 1 Jul 2008 Coating assets (cold and hot end) 12 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) 25 * 1 Jul 2008 Float baths 25 * 1 Jul 2008 Forehearths 12 * 1 Jul 2008 Forming machines (incorporating shearing and distribution systems) 12 * 1 Jul 2008 Glass furnace assets: Batch chargers 12 * 1 Jul 2008 Exhaust stacks: Brick lined 40 * 1 Jul 2008 Steel 12 * 1 Jul 2008 Furnace support assets (including bubbler systems and electro boost systems) 12 * 1 Jul 2008 Furnace tanks 12 * 1 Jul 2008 Regenerators and recuperators 12 * 1 Jul 2008 Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars) 12 * 1 Jul 2008 Inspection assets 10 * 1 Jul 2008 Lehr stackers 12 * 1 Jul 2008 Moulds 2 * 1 Jul 2008 Glass product manufacturing assets: Automotive glass product manufacturing assets: CNC controlled edgers and grinders 15 * 1 Jul 2009 CNC controlled scorers and cutters 15 * 1 Jul 2009 Inspection assets: Automotive laminated glass product inspection assets (including automated distortion checking assets and conveyors) 15 * 1 Jul 2009 Automotive toughened glass product inspection assets (including thermal imaging testing assets) 10 * 1 Jul 2009 Post-processing assets used in automotive laminated glass production and toughened glass production processes: Automated back window soldering units 10 * 1 Jul 2009 Others including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling 15 * 1 Jul 2009 CNC machines 7 * 1 Jul 2009 Control systems (excluding personal computers) 10 * 1 Jul 2009 Cutting tables: Automated cutting and break-out tables 10 * 1 Jul 2009 Laminated glass cutting tables 10 * 1 Jul 2009 Manual cutting tables (including air float tables) 15 * 1 Jul 2009 Digital printing assets: Digital printers 5 * 1 Jul 2009 Dryers 12 ½ * 1 Jul 2009 Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots) 15 * 1 Jul 2009 Drilling and/or milling machines (including horizontal and vertical drilling machines) 10 * 1 Jul 2009 Edgers: Arrissing machines 8 * 1 Jul 2009 Horizontal double edgers 10 * 1 Jul 2009 Straight line edgers and bevellers 7 * 1 Jul 2009 Glass handling and storage assets: Automated loaders and unloaders (used with automated cutting tables, laminating lines, toughening lines etc) 10 * 1 Jul 2009 Bulk glass handling assets: Straddle carriers 10 * 1 Jul 2009 Vertical glass handlers (sideloaders, tuning forks) 17 * 1 Jul 2009 Cranes (gantry and overhead) 25 * 1 Jul 2014 Racks (including A-frame racks, hydraulic concertina racks and freefall racks) 20 * 1 Jul 2009 Steel grabs 12 * 1 Jul 2009 Trolleys 7 * 1 Jul 2009 Vacuum lifters and scissor grabs 8 * 1 Jul 2009 Vertical masts and other elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 67200), elevating work platforms (EWPs) Glass laminating assets (including assembly clean room assets, autoclaves, heaters, laminating lehr furnaces, ovens, pre-presses, presses and vacuum bag furnaces) 15 * 1 Jul 2009 Glass toughening (tempering) assets: Furnaces and quenches used in toughening, bending/toughening and bending/slumping 20 * 1 Jul 2009 Heat soaking ovens 20 * 1 Jul 2009 Glass washing machines 10 * 1 Jul 2009 Plastic film applicators (spotstick machines) 8 * 1 Jul 2009 Screen printing assets - see Table A Printing (16110) Support assets: Air compressors 20 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Waterjet cutting machines 10 * 1 Jul 2009 Non-metallic mineral product manufacturing (20210 to 20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 Ceramic product manufacturing (20210 to 20290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category Clay brick and paver manufacturing assets: Box feeders 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors 20 * 1 Jul 2011 Cutters 15 * 1 Jul 2011 De-hackers (excluding robots) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Extruders 15 * 1 Jul 2011 Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) 10 * 1 Jul 2011 Kiln/dryer/transfer car track work 12 * 1 Jul 2011 Kiln/dryer cars 10 * 1 Jul 2011 Kilns 20 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Setting assets (excluding robots) 20 * 1 Jul 2011 Transfer cars 15 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Pottery plant 20 1 Jan 2001 Rapid fire shuttle kilns (used in the manufacture of ceramic tiles) 13 ⅓ 1 Jan 2001 Cement manufacturing (20310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cooling assets: Air to air coolers 20 * 1 Jul 2011 Evaporation coolers: Cement coolers 20 * 1 Jul 2011 Conditioning towers (incorporating spray systems) 20 * 1 Jul 2011 Grate coolers (incorporating grate conveyor and quenching fans) 25 * 1 Jul 2011 Drying assets: Fluid bed dryers 20 * 1 Jul 2011 Hot gas generators 15 * 1 Jul 2011 Rotary dryers 20 * 1 Jul 2011 Electrical installation assets (including cabling): Power generators 15 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Transformers 20 * 1 Jul 2011 Emissions control assets: Dedusting fans 20 * 1 Jul 2011 Particulate filtering assets (excluding filter units incorporated in kiln bypass systems): Bagfilter systems (incorporating housing and filters) 20 * 1 Jul 2011 Electrostatic precipitators 20 * 1 Jul 2011 Stacks (excluding stacks incorporated in kiln bypass systems) 25 * 1 Jul 2011 Milling assets (used for raw material and cement milling including gearbox and drives): Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) 20 * 1 Jul 2011 Roller mills (vertical) (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Roller presses 20 * 1 Jul 2011 Separators/classifiers (including single and multi cyclones) 15 * 1 Jul 2011 Preheat and clinker production assets: Cyclone preheaters (incorporating tower structure, lifts, cyclones, precalciners, ducts, inlet chambers and meal pipes) 20 * 1 Jul 2011 Kilns (incorporating kiln shell, inlet chamber, roller stations, thrust unit, kiln hood, burner and drive) 25 * 1 Jul 2011 Kiln bypass systems (incorporating bypass ducts, heat exchangers, spray towers, filter units, ID fans and stacks) 10 * 1 Jul 2011 Kiln guns 5 * 1 Jul 2011 Kiln shell scanners 10 * 1 Jul 2011 Quarrying assets: Construction material mining assets - see Table A Construction material mining (09110 to 09190) Scrapers 7 * 1 Jul 2011 Storage, handling and packing assets: Conveyor systems (mechanical and pneumatic types incorporating structures, moving media, gearboxes, motors, fans, feeders, flowgates, feed valves and weighers): Mechanical: Belt, screw, drag chain, apron/pan conveyors 15 * 1 Jul 2011 Bucket elevators 20 * 1 Jul 2011 Pneumatic: Air lift elevators 15 * 1 Jul 2011 Air slides 15 * 1 Jul 2011 Hoppers, bins and tanks 20 * 1 Jul 2011 Packaging assets: Packing/bagging machines 15 * 1 Jul 2011 Palletisers 15 * 1 Jul 2011 Wrappers 10 * 1 Jul 2011 Pressure vessels (other than air/shock blast units) 25 * 1 Jul 2011 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wetslag, or at port facilities) 40 * 1 Jan 2004 Steel, generally 30 * 1 Jan 2004 Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004 Stockpile assets: Reclaim tunnels 25 * 1 Jul 2011 Reclaimers 25 * 1 Jul 2011 Stackers 25 * 1 Jul 2011 Unloading/loading assets: Bulk loading devices (including loading spouts and telescopic chutes) 10 * 1 Jul 2011 Railcar and truck unloaders (including pump unloading and vacuum pressure unloading systems) 20 * 1 Jul 2011 Ship unloading/loading assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Weighbridges 20 * 1 Jul 2011 Support assets: Air compression assets: Packaged air compressors (compressor, drier and receiver in one integrated unit) 10 * 1 Jul 2011 Other air compressor systems 15 * 1 Jul 2011 Air/shock blast units 8 * 1 Jul 2011 Control systems (process and safety control systems incorporating PLCs, cabling, monitors, sensors and switchgear, but excluding software) 10 * 1 Jul 2011 Cranes 20 * 1 Jul 2011 Hoists 20 * 1 Jul 2011 ID (induced draught) fans 15 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Testing equipment: Generally (including spectrometers, gas chromatographs, titrators, calorimeters, laser granulometers, photometers, moisture analysers, drying ovens) 8 * 1 Jul 2011 Raw material analysers 5 * 1 Jul 2011 XRF/XRD analysers 5 * 1 Jul 2011 Plaster product manufacturing (20320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Plasterboard and cornice manufacturing assets: General: Bins 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors (including belt conveyors, belt stacker conveyors, bucket elevators and screw conveyors) 20 * 1 Jul 2011 Dust collection assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2011 Dust detectors 5 * 1 Jul 2011 Fans/blowers (excluding blowers used with hot pits) 20 * 1 Jul 2011 Feeders 15 * 1 Jul 2011 Flow meters 10 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Lump breakers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Rotary valves 15 * 1 Jul 2011 Silos (steel) 20 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Plaster milling assets: Bulk bag handling assets 20 * 1 Jul 2011 Calciners 20 * 1 Jul 2011 Grinding/hammer mills 20 * 1 Jul 2011 Heat generators 15 * 1 Jul 2011 Hot pits: Blowers 12 * 1 Jul 2011 Vessels 20 * 1 Jul 2011 Stucco coolers 20 * 1 Jul 2011 Plasterboard/cornice plant assets: Chillers (volumetric air-cooled) 15 * 1 Jul 2011 Dry end handling assets (including bookers, cascades, conveyors and stackers) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Dunnage assets used to make dunnage 25 * 1 Jul 2011 Forming line assets (including belt conveyors and roller conveyors) 20 * 1 Jul 2011 Forming plates 10 * 1 Jul 2011 Forming station assets (excluding forming plates and pin mixers) 20 * 1 Jul 2011 Hydropulpers 25 * 1 Jul 2011 Knives (used for plasterboard or cornice) 25 * 1 Jul 2011 Paper and tape assets (including creasers, magazines, splicing assets, tape rollers, tension stations and unwinders) 20 * 1 Jul 2011 Pin mixers 13 * 1 Jul 2011 Printers 5 * 1 Jul 2011 Start-up pullers (used for cornice) 20 * 1 Jul 2011 Wet-end-transfer assets (including conveyors, dryer in-feeds, turners) 20 * 1 Jul 2011 Ready-mixed concrete manufacturing (20330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors 10 * 1 Jul 2014 Air dryers 10 * 1 Jul 2014 Bins (including weigh bins, but excluding concrete bins) 15 * 1 Jul 2014 CCTV systems 5 * 1 Jul 2014 Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Chillers 15 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors 20 * 1 Jul 2014 Dust extraction systems 15 * 1 Jul 2014 Fuel storage assets: Card reading systems 6 * 1 Jul 2014 Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) 10 * 1 Jul 2014 Pumps 10 * 1 Jul 2014 Tanks 25 * 1 Jul 2014 Hoppers (including weigh hoppers) 15 * 1 Jul 2014 Mixers used in wet ready-mixed plants 15 * 1 Jul 2014 Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) 10 * 1 Jul 2014 Silos 30 * 1 Jul 2014 Slump stands 10 * 1 Jul 2014 Testing assets: Concrete testers 10 * 1 Jul 2014 Ovens 8 * 1 Jul 2014 Truck transit mixers: Mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching trucks: Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) 10 * 1 Jul 2014 Waste water treatment assets: Catchment and settlement ponds 20 * 1 Jul 2014 Concrete slurry pumps 3 * 1 Jul 2014 Polyethylene water tanks 8 * 1 Jul 2014 Water pumps 5 * 1 Jul 2014 Concrete product manufacturing (20340) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Concrete block, brick and paver manufacturing assets: Batching and mixing assets: Bins (excluding concrete bins) 15 * 1 Jul 2011 Colour dosing assets 12 * 1 Jul 2011 Colour tanks (incorporating stirrers) 15 * 1 Jul 2011 Hoppers 15 * 1 Jul 2011 Mixers 15 * 1 Jul 2011 Block/brick/paver making assets: Block/brick/paver making machines 15 * 1 Jul 2011 Moulds 5 * 1 Jul 2011 Splitters 10 * 1 Jul 2011 Curing assets: Boilers (including steam generators) 20 * 1 Jul 2011 Drying chambers 25 * 1 Jul 2011 Elevators/lowerators (including loaders/unloaders) 15 * 1 Jul 2011 Racks (excluding racks fixed to drying chambers) 5 * 1 Jul 2011 Transfer car (incorporating finger cars) track works 15 * 1 Jul 2011 Transfer cars (incorporating finger cars) 15 * 1 Jul 2011 General assets: Control systems 10 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Plates 10 * 1 Jul 2011 Palletising and packaging assets: Cubing assets (including cubers, doublers and squeezers) 15 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Concrete roof tile manufacturing assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Applicator batching assets (including hoppers, mixers and tanks, but excluding batching assets for anti-scuff hot glue/max applicators and oil applicators) 15 * 1 Jul 2012 Applicators: Anti-scuff hot glue/wax 10 * 1 Jul 2012 General (including colour, sealer and sheen) 20 * 1 Jul 2012 Oil (excluding oil tanks) 10 * 1 Jul 2012 Bins 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Curing assets: Boilers 20 * 1 Jul 2012 Curing bays: Concrete 25 * 1 Jul 2012 Foam sandwich (incorporating insulated panel walls, roof and doors) 10 * 1 Jul 2012 Rackers/derackers (including loaders/unloaders) 20 * 1 Jul 2012 Racks (used in curing bays) 10 * 1 Jul 2012 Depalleters 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Hoppers 15 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Packaging assets: General (including collectors, compilers and cranes) 20 * 1 Jul 2012 Robots 10 * 1 Jul 2012 Shrink wrappers 10 * 1 Jul 2012 Strapping assets 10 * 1 Jul 2012 Wrapping assets 10 * 1 Jul 2012 Plates: General 7 * 1 Jul 2012 Trim (including plates used for barge and ridge tiles) 5 * 1 Jul 2012 Fibre cement building boards manufacturing assets: Curing assets: Autoclaves (incorporating rails) 30 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Chargers (including traversers) 15 * 1 Jul 2012 Trackwork 20 * 1 Jul 2012 Trolley chain hauling systems (incorporating chains, gearboxes, motors and tappets) 15 * 1 Jul 2012 Trolley transfer platforms (including transversals) 20 * 1 Jul 2012 Trolleys (including trucks) used inside and outside autoclaves 10 * 1 Jul 2012 Trolleys (including trucks) used only outside autoclaves 20 * 1 Jul 2012 Tunnels (including steamers) 25 * 1 Jul 2012 Finishing line and packaging assets: Applicators (including coating and sealing applicators) 7 * 1 Jul 2012 Drying tunnels (including heating ovens) 10 * 1 Jul 2012 Machining assets (including sanding and trimming assets) 15 * 1 Jul 2012 Printers 5 * 1 Jul 2012 Robots 10 * 1 Jul 2012 General assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Dust collection assets 20 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Stackers/unstackers (including pilers/unpilers) 15 * 1 Jul 2012 Steel templates 7 * 1 Jul 2012 Manufacturing, trimming and pressing assets: Cranes (used to load boards into presses and unload boards from presses) 15 * 1 Jul 2012 Guillotines 20 * 1 Jul 2012 Hatschek machines (including tub machines) 25 * 1 Jul 2012 Presses 20 * 1 Jul 2012 Scrap return assets (including pulpers and shredders) 15 * 1 Jul 2012 Trimmers 20 * 1 Jul 2012 Storage, preparation and mixing assets: Ball mills 25 * 1 Jul 2012 Batching vessels (including feeding vessels) (excluding silica thickener vessels) 20 * 1 Jul 2012 Classifiers (including cyclones) 15 * 1 Jul 2012 Hoppers 20 * 1 Jul 2012 Hydropulpers 20 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Refiners 20 * 1 Jul 2012 Storage tanks (including silica thickener vessels) 25 * 1 Jul 2012 Prefabricated concrete product manufacturing assets: Air compressors 10 * 1 Jul 2013 Automated panel manufacturing assets: Automated trowel machines (incorporating crane and trowel) 15 * 1 Jul 2013 Concrete distribution stations: Distributors 10 * 1 Jul 2013 Flying buckets 10 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Curing chambers 25 * 1 Jul 2013 Laser beam alignment systems 10 * 1 Jul 2013 Pallet cleaning machines 15 * 1 Jul 2013 Pallet receivable stands (excluding pallet vibrating stands) 20 * 1 Jul 2013 Pallet transport systems: Pallet drive mechanisms (incorporating drive units, motors, sensors and wheels) 10 * 1 Jul 2013 Track work 20 * 1 Jul 2013 Transversals (including continuous transfer wagons) 10 * 1 Jul 2013 Pallet vibrating stands 10 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Rack feeders 15 * 1 Jul 2013 Shutter cleaning machines 15 * 1 Jul 2013 Shutter transporting assets (including automated roller conveyors) 15 * 1 Jul 2013 Shutters 8 * 1 Jul 2013 Turning machines (including flippers and tilting assets) 20 * 1 Jul 2013 Buckets (including kibbles, skips and tippers) 6 * 1 Jul 2013 Casting tables 10 * 1 Jul 2013 Concrete manufacturing assets: Bins (excluding concrete bins) 15 * 1 Jul 2013 Conveyors 20 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Mixers 15 * 1 Jul 2013 Concrete testers 10 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Lifting gear (including chains, lugs and swivels) 7 * 1 Jul 2013 Moulds 10 * 1 Jul 2013 Pipe manufacturing assets: Cage machines 20 * 1 Jul 2013 Load testers 25 * 1 Jul 2013 Moulds 7 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Pipe making machines 20 * 1 Jul 2013 Prestressing assets 10 * 1 Jul 2013 Shutter saws 7 * 1 Jul 2013 Steel cutters and benders 7 * 1 Jul 2013 Trowel machines 4 * 1 Jul 2013 Work tables 10 * 1 Jul 2013 Silos 30 * 1 Jul 2012 Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 Iron smelting and steel manufacturing (21100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used in common in iron smelting and steel manufacturing processes: Automated guided vehicles 20 * 1 Jul 2010 Closed circuit television (CCTV) systems 3 * 1 Jul 2010 Coil cars including hydraulic sliding floor plates 13 * 1 Jul 2010 Coil car tracks and rails 7 * 1 Jul 2010 Control systems assets: Instruments (including temperature probes, control panels, gas analysers, location sensors, carbon monoxide monitors, pressure controls, temperature controls, pyrometers, strip position sensors, gamma ray detectors, hot metal detectors, x-ray gauges, width gauges, thickness gauges) 7 * 1 Jul 2010 Programmable logic controllers (PLCs) and distributed control systems (DCS) 10 * 1 Jul 2010 Uninterruptible power supplies 5 * 1 Jul 2010 Cranes and gantries 20 * 1 Jul 2010 Electricity distribution, generation or transmission assets: Aerials or underground cables 30 * 1 Jul 2010 Electronic protection relays 10 * 1 Jul 2010 High voltage switchgear 25 * 1 Jul 2010 Transformers 20 * 1 Jul 2010 Use any relevant determinations made in Electricity supply (26110 to 26400) for any other electricity distribution, generation or transmission assets Gasometers 30 * 1 Jul 2010 Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail freight and passenger transport services (47100 to 47200) Rolls for mill roll stands (including roughing mill rolls, finishing mill rolls and skin conditioning mill rolls) 2 * 1 Jul 2010 Roller tables (incorporating gearboxes, motors, drives, rolls, table frames, aprons, side guards and foundations) 15 * 1 Jul 2010 Scale or transfer car rail tracks and turntables 20 * 1 Jul 2010 Scale or transfer cars (incorporating cable reel and drive units) 20 * 1 Jul 2010 Ship ore unloaders 20 * 1 Jul 2010 Slag processing assets: Crushers 20 * 1 Jul 2010 Granulators 15 * 1 Jul 2010 Slag pots 20 * 1 Jul 2010 Slag pot carriers 10 * 1 Jul 2010 Stacks including flare off stacks (incorporating burners and derricks) 20 * 1 Jul 2010 Stackers, reclaimers, stacker/reclaimers and sequencers 25 * 1 Jul 2010 Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: BOS vessels (incorporating motors, gearboxes, bull gear, vessel, torsion bar, lube pumps, pulse generators, tacho generators, brakes, limit switches, pressure switches and support structures) 10 * 1 Jul 2010 Desulphurising lances (incorporating masts, winch control boxes, hydraulic cylinders carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Electric arc furnaces (EAFs) 10 * 1 Jul 2010 Electrode control arms 10 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Electrostatic precipitators 15 * 1 Jul 2010 Primary and secondary scrubbers (incorporating support structure and spray systems) 20 * 1 Jul 2010 Waste gas radiation cooling systems (incorporating water sprays and ducts) 20 * 1 Jul 2010 Waste gas extractor fans and silencers 20 * 1 Jul 2010 Flux making assets: Kiln contact coolers (including agitator, agitator hydraulic system and rotary valves) 15 * 1 Jul 2010 Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Lime kiln discharge conveyors (incorporating structures, belts, pulleys, motors and gearboxes) 15 * 1 Jul 2010 Lime kilns (incorporating rollers, tyres, support structures, drives, motors and gearboxes) 25 * 1 Jul 2010 Raw material crushers and ball mills 15 * 1 Jul 2010 Grinders (incorporating motors, drive pullies and belts, drive shafts, roller crusher units and whizzer separators) 15 * 1 Jul 2010 Heat shielding for vessels incorporating supports 30 * 1 Jul 2010 Hot metal pots 20 * 1 Jul 2010 Lance pumps and motor assemblies 15 * 1 Jul 2010 Liquid oxygen lances (incorporating carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Liquid oxygen supply pipes 10 * 1 Jul 2010 Materials handling assets: Air blowers 15 * 1 Jul 2010 Bins 20 * 1 Jul 2010 Bucket elevators 20 * 1 Jul 2010 Conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Cyclones 10 * 1 Jul 2010 Hoppers, weigh hoppers, chutes, silos 20 * 1 Jul 2010 Scrap metal buckets, skips and stands 20 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Vibro feeders 15 * 1 Jul 2010 Vibrators 15 * 1 Jul 2010 Weighbridges incorporating load cells 20 * 1 Jul 2010 Pneumatic air tube systems (incorporating blower units) 20 * 1 Jul 2010 Scull breakers 10 * 1 Jul 2010 Secondary treatment assets: Composition adjustment stations (including Injection Reheating Up Temperature (IRUT) stations incorporating snorkels, support structures and motors) 20 * 1 Jul 2010 Ladle metallurgical furnaces (LMFs) 20 * 1 Jul 2010 Vacuum degassers (incorporating steam pumps and vacuum pumps) 10 * 1 Jul 2010 Slag rakes 10 * 1 Jul 2010 Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) 20 * 1 Jul 2010 Sub or sampling lances (incorporating motors, drives, gearboxes, limit switches, over speed switches, drums, cables and slow motors) 10 * 1 Jul 2010 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Launder distribution and collection systems 15 * 1 Jul 2010 Pipes and pipelines: Slurry disposal pipelines 15 * 1 Jul 2010 Water pipes 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps including slurry disposal pumps 15 * 1 Jul 2010 Settling ponds 30 * 1 Jul 2010 Tanks: Conditioner, slurry, polymer, liquid flocculants and mixer tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Blast furnace assets: Cast house assets: Cast house floor iron and slag runner systems, covers, and tilting spouts 5 * 1 Jul 2010 Cast house structure 40 * 1 Jul 2010 Common hydraulic systems 15 * 1 Jul 2010 Manipulators 15 * 1 Jul 2010 Mud guns 15 * 1 Jul 2010 Taphole drills 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Chimney mains 30 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Dust catchers (incorporating supporting structures) 15 * 1 Jul 2010 Excess gas bleeder systems 20 * 1 Jul 2010 Furnace top recovery turbine systems (incorporating hydraulic system, inlet and outlet mains and valves) 20 * 1 Jul 2010 Scrubbers (incorporating support structure and spray systems) 15 * 1 Jul 2010 Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics 15 * 1 Jul 2010 Waste gas collector mains and ducts 15 * 1 Jul 2010 Furnace proper assets: Furnace charging tops (incorporating charging valves and hydraulics) 15 * 1 Jul 2010 Furnace elevators 15 * 1 Jul 2010 Furnace shells (incorporating hearths, refractory linings, staves, probes, profile meters and sondes) 15 * 1 Jul 2010 Furnace support assets (including maintenance platforms and control and switch rooms) 15 * 1 Jul 2010 Furnace support structure (incorporating foundations) 40 * 1 Jul 2010 Hot blast system assets: Cold blast mains (incorporating snorts and mixer valves) 15 * 1 Jul 2010 Hot blast mains (incorporating bustle mains, back draught mains and tuyere stock) 15 * 1 Jul 2010 Stoves (incorporating refractory, shell, foundations, fan and valves) 30 * 1 Jul 2010 Stoves mixed gas main systems 15 * 1 Jul 2010 Materials handling assets: Furnace charging bins 15 * 1 Jul 2010 Furnace charging conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Furnace charging skip hoist 20 * 1 Jul 2010 Furnace charging skip tracks 30 * 1 Jul 2010 Furnace charging skips 15 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Torpedo cars 17 * 1 Jul 2010 Water treatment assets: Basins 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Valves and other non-pipe fittings 8 * 1 Jul 2010 Water distribution systems 10 * 1 Jul 2010 Water pumps 10 * 1 Jul 2010 Coke making assets: Coal screening assets: Crushers 20 * 1 Jul 2009 Hammer mills 15 * 1 Jul 2009 Hydrowashers 20 * 1 Jul 2009 Primary, secondary and tertiary screens and chutes 10 * 1 Jul 2009 Coke ovens batteries assets: Breeze basins 30 * 1 Jul 2009 Charging car rails 20 * 1 Jul 2009 Charging cars 20 * 1 Jul 2009 Coke ovens batteries (including ovens, doors, individual oven gas off takes from supply and extraction mains) 30 * 1 Jul 2009 Coke ploughs 15 * 1 Jul 2009 Coke transfer cars 25 * 1 Jul 2009 Coke wharves (including concrete end barriers and skids) 30 * 1 Jul 2009 Hot car spur lines 30 * 1 Jul 2009 Hot cars incorporating locomotive, wagon, tray and bogies 15 * 1 Jul 2009 Quenchers (incorporating stack structures, water tanks, pipes, pumps, sprays, pneumatic systems and water pump pits) 15 * 1 Jul 2009 Ram tracks and live rails 30 * 1 Jul 2009 Rams 30 * 1 Jul 2009 Coke ovens gas by-products assets: Acid compound assets: Acid compound structures, pumps, overflow and storage tanks 15 * 1 Jul 2009 Ammonia absorbers (including pumps, ammonia storage tanks, and distribution pipes including valves) 15 * 1 Jul 2009 Ammonia plant assets: Ammonia incinerators, ammonia stills, tanks, decanters, pumps, condensers (including support structures, stacks) 15 * 1 Jul 2009 Benzine, toluene and xylene plant assets: Distillation columns, dephlegorators, pumps, tanks, coolers, condensers and pre heaters 30 * 1 Jul 2009 Benzol scrubbers (including pumps and distribution pipe work including valves) 35 * 1 Jul 2009 Exhausters (including support structures and hydraulic systems) 5 * 1 Jul 2009 Final coolers 35 * 1 Jul 2009 Napthalene plant assets: Sludge tanks, pre heaters, distillation columns, tanks, decanters, condensers, and pumps 35 * 1 Jul 2009 Primary cooler assets: Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 40 * 1 Jul 2009 Sulphate plant assets: Feed tanks, evaporators, centrifuge units, conveyors (including belts, structures, drives and chutes, jet condensers, hot water tanks, driers including chutes, drives, and support structures, pumps, vibrating screens, cyclones, and scraper conveyors) 10 * 1 Jul 2009 Tar plant assets: Decanters, make tanks (incorporating scrapers and drives, storage tanks, steam and electric pumps, liquor tank and strainers) 15 * 1 Jul 2009 Tar precipitators 20 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Baghouses 20 * 1 Jul 2009 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 20 * 1 Jul 2009 Dust collection systems, dust drop out boxes and dust disposal rotary valves (incorporating motors and gearboxes) 20 * 1 Jul 2009 Fume extraction hoods 20 * 1 Jul 2009 Waste gas collector mains and ducts 25 * 1 Jul 2009 Materials handling assets: Bins (including furnace coke, dust disposal bins) 20 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 15 * 1 Jul 2009 Conveyor systems transfer houses 15 * 1 Jul 2009 Feed bunkers 15 * 1 Jul 2009 Motorised feeders 15 * 1 Jul 2009 Water treatment assets: Cooling towers incorporating fans, motors, access platforms and stairs 25 * 1 Jul 2009 Hot strip mill assets: Coil and slab weighers 15 * 1 Jul 2010 Coil box and crop shear assets: Coil boxes (incorporating side guard drives and transfer mechanism assemblies) 8 * 1 Jul 2010 Coil box shear and scale breakers 17 * 1 Jul 2010 Crop shears (incorporating assemblies and main drive motors) 17 * 1 Jul 2010 Crop shear maintenance jigs and pinch rolls 15 * 1 Jul 2010 Transfer bed oxy cutting stations 15 * 1 Jul 2010 Coil handling assets: Cooling tunnel ventilation fans 10 * 1 Jul 2010 Cooling tunnel conveyors 13 * 1 Jul 2010 Marking machines 15 * 1 Jul 2010 De-scaling systems (incorporating scale breakers, nozzles, pipe works, valves and high pressure pumps) 10 * 1 Jul 2010 Down coiler assets including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drives) 15 * 1 Jul 2010 Finishing mill assets: Finishing mill flumes 20 * 1 Jul 2010 Finishing mills (incorporating mill stands, side guides, strippers, screw downs, drive shafts, pinion boxes, main drive motors, transformers, loopers, grease systems, oil circulation systems, and hydraulic systems) 20 * 1 Jul 2010 Laminar flow cooling systems 15 * 1 Jul 2010 Mill roll shop assets: Bearing washing machines 10 * 1 Jul 2010 Chuck changers 15 * 1 Jul 2010 Floor plate or checker plate machines 15 * 1 Jul 2010 Roll grinders 15 * 1 Jul 2010 Roll lathes 20 * 1 Jul 2010 Roll racks and sleds 20 * 1 Jul 2010 Reversing roughing mill assets: Reversing roughing mills (incorporating mill stands, entry side guards, delivery side guards, main drive motors and hydraulic systems) 20 * 1 Jul 2010 Vertical edgers (incorporating drive motors, gearboxes and edger adjustments) 20 * 1 Jul 2010 Roll changing assets 20 * 1 Jul 2010 Scale scrapers 15 * 1 Jul 2010 Skin pass mill assets: Skin pass mills (incorporating mill entry assets,gap control and auxiliary hydraulics, main drive motors, payoff reel, un-coiler mandrels and re-coiler mandrels) 20 * 1 Jul 2010 Tension reels and belt wrappers 15 * 1 Jul 2010 Laser systems mill entry 5 * 1 Jul 2010 Slab tracking systems 5 * 1 Jul 2010 Strapping machines (including radial and circumferential) 13 * 1 Jul 2010 Walking beam furnace assets: Air dilution manifolds 20 * 1 Jul 2010 Air ducts 10 * 1 Jul 2010 Coke ovens gas systems 15 * 1 Jul 2010 Cold combustion air systems 20 * 1 Jul 2010 Dilution blowers 10 * 1 Jul 2010 Extractors 10 * 1 Jul 2010 Furnaces (incorporating structure, charging machines with synchronising drive trains, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Nitrogen purge systems 15 * 1 Jul 2010 Tracking lasers (incorporating cables and adapters) 5 * 1 Jul 2010 Pellet making assets: Balling assets: Balling drums 20 * 1 Jul 2010 Bentonite tanks 20 * 1 Jul 2010 Mixers 20 * 1 Jul 2010 Seed screens 10 * 1 Jul 2010 Cooler assets: Cooler fans 10 * 1 Jul 2010 Annular coolers (incorporating pans, pan conveyors and drives) 25 * 1 Jul 2010 Roller screens 10 * 1 Jul 2010 Dewatering assets: Launders 20 * 1 Jul 2010 Pressure filter pumps 5 * 1 Jul 2010 Process water tanks 20 * 1 Jul 2010 Return water pipes 20 * 1 Jul 2010 Slurry feed pipes 10 * 1 Jul 2010 Slurry pumps 10 * 1 Jul 2010 Slurry tanks incorporating agitators 15 * 1 Jul 2010 Sumps 20 * 1 Jul 2010 Thickeners (incorporating tanks, rakes and access platforms) 20 * 1 Jul 2010 Vertical plate pressure filters (incorporating filters, plates, membranes, water sprays, ladders, bomb bay doors) 20 * 1 Jul 2010 Emissions control assets: Compressors 20 * 1 Jul 2010 Dust collection system 20 * 1 Jul 2010 Multi-cone 20 * 1 Jul 2010 Scrubbers 20 * 1 Jul 2010 Waste gas collector mains and ducts 20 * 1 Jul 2010 Waste gas extractor fans 20 * 1 Jul 2010 Fluxing tanks 20 * 1 Jul 2010 Grinding mills 15 * 1 Jul 2010 Induration assets: Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Rotary kilns (incorporating bearings, drive gear and drive system) 30 * 1 Jul 2010 Travelling grates (incorporating motors, gearboxes or drives and rollers) 30 * 1 Jul 2010 Waste heat recovery ducts 15 * 1 Jul 2010 Waste heat recovery fans 10 * 1 Jul 2010 Materials handling assets: Conveyor systems (incorporating structures, belts, gearboxes and motors): Conveyors to and from balling drums 20 * 1 Jul 2010 Filter cake conveyors 20 * 1 Jul 2010 Finished pellet conveyor 20 * 1 Jul 2010 Flux bins 20 * 1 Jul 2010 Roller feeders 10 * 1 Jul 2010 Table feeders 10 * 1 Jul 2010 Vibrating feeders 10 * 1 Jul 2010 Weigh feeders 10 * 1 Jul 2010 Plate mill assets: Cold levellers (incorporating motor, gearbox spindles, hydraulic traverse cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) 30 * 1 Jul 2010 De-scaling boxes (incorporating sprays, mechanicals, control valves pipe work after isolation valves, de-scaling box table rolls, tables, chains, covers, side guides and covers) 10 * 1 Jul 2010 Edgers (incorporating motors, hydraulic controls, mechanical controls, anvil (carryover table), hand rails and walkways) 20 * 1 Jul 2010 Furnace entry skids 20 * 1 Jul 2010 Furnaces (incorporating slab pushers, bumpers, pyrometers, off takes from king valve to outlets and all structures and equipment from after entry skids up to and including circular apron skids) 20 * 1 Jul 2010 Hot levellers (incorporating motors, gearboxes, spindles, rolls, leveller AGC capsules, screws, crowning device, de-scaling header and valves) 20 * 1 Jul 2010 Inter-roll stand cooling sprays 15 * 1 Jul 2010 Reversing finishing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Reversing roughing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Rope driven cooling transfer bed 20 * 1 Jul 2010 Shears (including crop, divide, scrap, rotary trim, guillotine and end shears) 20 * 1 Jul 2010 Slab sizing systems (incorporating side guard measuring devices and stands, slab sizing unit supports, cameras and light banks) 5 * 1 Jul 2010 Turnover inspection table (incorporating barriers and hydraulics) 20 * 1 Jul 2010 Walking beam cooling beds incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics 20 * 1 Jul 2010 Primary metal product casting assets: Continuous casting machines (incorporating turrets, tundishes (incorporating lids and cassettes), tundish cars, moulds, dummy bars, segments, oscillators, rolls, water sprays, hydraulics, motors and gearboxes): Billet casters 17 * 1 Jul 2010 Combination casters 17 * 1 Jul 2010 Slab casters 17 * 1 Jul 2010 Cooler transfer arms (incorporating motors, gearboxes and drive shafts) 17 * 1 Jul 2010 Crop removal machines 20 * 1 Jul 2010 Cut to length machines and torch cutters 15 * 1 Jul 2010 De-burring machines incorporating fixed drives 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 15 * 1 Jul 2010 Dedusting ducts and mains 15 * 1 Jul 2010 Steam exhaust fans 10 * 1 Jul 2010 Hydraulic shears 17 * 1 Jul 2010 Materials handling assets: Conveyor systems (including structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Mould powder bins 23 * 1 Jul 2010 Screw feeders 15 * 1 Jul 2010 Scarfing machines (incorporating catenary system of hoses, power supply cables and support structures) 20 * 1 Jul 2010 Slab or billet cooler tanks (incorporating grid stands) 30 * 1 Jul 2010 Slab or billet marking machines 17 * 1 Jul 2010 Transfer beds 17 * 1 Jul 2010 Up-enders including hydraulics 17 * 1 Jul 2010 Walking beam cooling beds and run out tables 17 * 1 Jul 2010 Water treatment assets: Basins and ponds 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Gravel and sand filters 25 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Pipelines: Water pipelines 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps: Water pumps 10 * 1 Jul 2010 Chemical dosing pumps 5 * 1 Jul 2010 Skimmers and scrapers 15 * 1 Jul 2010 Tanks: Sludge, chemical storage and dosing tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Rod, bar, structural and rail mill assets: Controlled tempering quenching cars 10 * 1 Jul 2010 Cut to length machines 17 * 1 Jul 2010 De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) 10 * 1 Jul 2010 Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Furnace charging skids 20 * 1 Jul 2010 Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Shears incorporating motors and drives 17 * 1 Jul 2010 Stacker/bundlers 12 * 1 Jul 2010 Straighteners 20 * 1 Jul 2010 Walking beam cooling beds 20 * 1 Jul 2010 Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Sinter making assets: Cooler assets: Cooler fans 10 * 1 Jul 2009 Coolers (incorporating pan conveyors and drives) 25 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Activated carbon packed bed filters 15 * 1 Jul 2009 Dedusting fans 10 * 1 Jul 2009 Electrostatic precipitators and scraper chains 20 * 1 Jul 2009 Waste gas collector mains and ducts 20 * 1 Jul 2009 Feed sequence assets: Feed rolls 7 * 1 Jul 2009 Mixing and rolling drums 30 * 1 Jul 2009 Materials handling assets: Belt weighers 5 * 1 Jul 2009 Bins: Coke bins 15 * 1 Jul 2009 Ore bins 23 * 1 Jul 2009 Sinter bins 17 * 1 Jul 2009 Chutes 15 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 17 * 1 Jul 2009 Feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Sinter 17 * 1 Jul 2009 Weigh feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Strand assets: Ignition furnaces (incorporating associated air and gas mains) 15 * 1 Jul 2009 Preheat hoods (incorporating waste heat recovery fans and mains) 7 * 1 Jul 2009 Spike roll crushers (incorporating bogey flex, electric motors, primary gearboxes, fluid couplings, grillage bars and crash decks) 10 * 1 Jul 2009 Strand structures and drives (including conveyors, wind legs and dust troughs) 20 * 1 Jul 2009 Water treatment assets: Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2009 Steel railway track product manufacturing assets: Steel railway clip manufacturing assets: Anti-corrosion dip tanks 20 * 1 Jul 2011 Coil transfer arms incorporating motors, gearboxes and drive shafts 15 * 1 Jul 2011 End spades 20 * 1 Jul 2011 Gas temper furnaces 20 * 1 Jul 2011 Induction heaters 20 * 1 Jul 2011 Noise reduction enclosures 30 * 1 Jul 2011 Presses 20 * 1 Jul 2011 Quench systems incorporating heat exchangers, transfer arms, tanks, pipes and pumps 20 * 1 Jul 2011 Shears 20 * 1 Jul 2011 Tooling 15 * 1 Jul 2011 Transfer systems incorporating flat bed transfer table 30 * 1 Jul 2011 Quality control test rigs 30 * 1 Jul 2011 Materials handling assets: Conveyor systems 20 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Racks for storage 20 * 1 Jul 2011 Weigh scales 15 * 1 Jul 2011 Water treatment assets: Cooling towers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Steel railway sleeper manufacturing assets: Crop shear and presses 20 * 1 Jul 2011 Form presses 20 * 1 Jul 2011 Punch presses 20 * 1 Jul 2011 Steel strip metallic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Air knife assemblies 13 * 1 Jul 2010 Crop shears 17 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Horizontal air coolers (incorporating ducting fans and nozzles) 15 * 1 Jul 2010 Horizontal furnaces 20 * 1 Jul 2010 Levellers (incorporating gearboxes and drives) 15 * 1 Jul 2010 Metal coating pots 15 * 1 Jul 2010 Passivators (incorporating tanks and pumps) 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Pot hardware (incorporating zinc roll frames and roll assemblies) 13 * 1 Jul 2010 Pre melt pots 5 * 1 Jul 2010 Quench systems (incorporating rolls, spray bars and tanks) 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Resin coaters 15 * 1 Jul 2010 Scrapers 13 * 1 Jul 2010 Skin conditioning mills (incorporating entry and exit tension rolls) 20 * 1 Jul 2010 Steering rolls and bridles (incorporating motors, gearboxes and rolls) 15 * 1 Jul 2010 Vertical air coolers (incorporating ducting, fans and motors) 15 * 1 Jul 2010 Vertical preheat furnaces 15 * 1 Jul 2010 Welders 17 * 1 Jul 2010 Steel strip organic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Banders 15 * 1 Jul 2010 Branders 10 * 1 Jul 2010 Chemical rinsing, cleaning and pre-treatment assets 15 * 1 Jul 2010 Cooler and cooling assets 15 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Finishing assets 15 * 1 Jul 2010 Inspection assets 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Primer and main coaters 13 * 1 Jul 2010 Quench systems 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Shears 15 * 1 Jul 2010 Stitchers 17 * 1 Jul 2010 Tin-plating mill assets: Accumulators and loopers 17 * 1 Jul 2011 Acid and alkaline cleaning baths including scrubbing units, rolls and electrical grids 13 * 1 Jul 2011 Batch annealing assets: Annealing furnaces 6 * 1 Jul 2011 Bases 4 * 1 Jul 2011 Convector plates 4 * 1 Jul 2011 Inner covers 4 * 1 Jul 2011 Cold reduction mills 20 * 1 Jul 2011 Continuous annealing furnaces 15 * 1 Jul 2011 Crop shears 15 * 1 Jul 2011 Dryers 15 * 1 Jul 2011 Electro plating baths including scrubbing units, rolls and electrical grids 13 * 1 Jul 2011 Pickling tanks including scrubbing units and rolls and electrical grids 13 * 1 Jul 2011 Preheat furnaces 20 * 1 Jul 2011 Recoilers, bridles and uncoilers 15 * 1 Jul 2011 Rinse tanks 15 * 1 Jul 2011 Side trimmers 15 * 1 Jul 2011 Temper mills 20 * 1 Jul 2011 Tension control system including steering 10 * 1 Jul 2011 Welders 17 * 1 Jul 2011 Alumina production (21310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): Bauxite crushing and handling assets: Conveyors 30 * 1 Jan 2003 Crushing assets 30 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Stockpile reclaimers, stackers and stacker/reclaimers 30 * 1 Jan 2003 Train loading assets (including conveyors, product bins and towers) 30 * 1 Jan 2003 Bauxite residue disposal assets: Initial containment areas 20 1 Jan 2001 Mudlakes 10 1 Jan 2001 Calcination assets: Calciners and kilns 25 * 1 Jan 2003 Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) 30 * 1 Jan 2003 Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) 30 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) 30 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) 15 * 1 Jan 2003 Pipework (including slurry pipes) 30 * 1 Jan 2003 Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) 30 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets (including switchgear and transformers) 30 * 1 Jan 2003 Aluminium smelting (21320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Anode baking assets (including crucibles and furnaces) 20 * 1 Jan 2003 Anode (green) pasting assets: Crushing assets 30 * 1 Jan 2003 Mixing and forming assets 15 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) 20 * 1 Jan 2003 Compressors 20 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Cranes and gantries (including cell tending machines) 20 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Materials handling assets: Anode transport vehicles and hot metal carriers 10 * 1 Jan 2003 Generally (including conveyors, silos and stockpile reclaiming assets) 30 * 1 Jan 2003 Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) 20 * 1 Jan 2003 Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) 25 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets: Generally (including switchgear and transformers) 30 * 1 Jan 2003 Rectiformers 20 * 1 Jan 2003 Non-ferrous metal casting (21410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal casting assets (non-ferrous eg aluminium, brass and magnesium): Cooling assets (including tables, conveyors, towers) 15 * 1 Jan 2004 Deodorising machines/fume extraction systems 15 * 1 Jul 2013 Die casting machines (including high pressure, low pressure and gravity type machines) 15 * 1 Jan 2004 Die tools (moulds used for casting) 4 * 1 Jan 2004 Heating assets: Degassing assets 5 * 1 Jan 2004 Furnaces (including dosing, holding and melting) 15 * 1 Jan 2004 Heat treatment baskets 5 * 1 Jan 2004 Heat treatment ovens 20 * 1 Jan 2004 Ingot pre-heaters 20 * 1 Jan 2004 Quenching tanks 20 * 1 Jan 2004 Impregnation machines 10 * 1 Jul 2013 Machining/finishing assets: Blast machines (including shot, sand, bead) 20 * 1 Jan 2004 CNC lathes 10 * 1 Jan 2004 CNC machining centres 10 * 1 Jan 2004 CNC milling machines 10 * 1 Jan 2004 Drilling machines 15 * 1 Jan 2004 Linishing belt machines 10 * 1 Jan 2004 Trim presses (hydraulic type and crank type) 15 * 1 Jan 2004 Trim tools used in trim press machines 4 * 1 Jan 2004 Vibrating machines (including rumbling and knock out machines 10 * 1 Jan 2004 Materials handling conveyors 10 * 1 Jan 2004 Molten metal transfer ladles 3 * 1 Jan 2004 Paint line conveyors 15 * 1 Jan 2004 Robots 10 * 1 Jan 2004 Sand casting assets: Core boxes 4 * 1 Jan 2004 Core making machines (core blowers) 15 * 1 Jan 2004 Gas generators for sand curing 15 * 1 Jan 2004 Sand core dies 7 * 1 Jul 2013 Sand core making machines 15 * 1 Jul 2013 Testing assets: Co-ordinate measurement machines 10 * 1 Jan 2004 Leak and pressure testing machines 4 * 1 Jan 2004 Spectrometers 10 * 1 Jan 2004 X-ray machines 15 * 1 Jan 2004 Tinsmiths' plant 20 1 Jan 2001 Fabricated metal product manufacturing (22100 to 22990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Galvanising plant 10 1 Jan 2001 Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Nail manufacturing plant 20 1 Jan 2001 Saw-making plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Tank manufacturing plant 20 1 Jan 2001 Steel coil roll forming, slitting and blanking and sheet metal forming (22210 to 22290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Steel coil blanking or shear line assets: Coil cars (including stationary coil cars) 15 * 1 Jul 2012 Cut to length shears and guillotines 15 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 Grip feeders 10 * 1 Jul 2012 Levellers 15 * 1 Jul 2012 Meter wheels 7 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Scissor lifts 15 * 1 Jul 2012 Stackers 15 * 1 Jul 2012 Steel coil roll forming assets: Auto banders 10 * 1 Jul 2012 Closed section induction welders 15 * 1 Jul 2012 Closed section laser welders 10 * 1 Jul 2012 CNC laser cutting units 10 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil joining welding units 15 * 1 Jul 2012 Coil levellers and straighteners 15 * 1 Jul 2012 Coil magazines 15 * 1 Jul 2012 Coil tilters 15 * 1 Jul 2012 Coil tilting coil cars 15 * 1 Jul 2012 Control systems assets: Motion controllers 10 * 1 Jul 2012 PLCs 10 * 1 Jul 2012 Potentiometers 5 * 1 Jul 2012 Variable speed drives 10 * 1 Jul 2012 Control systems including roll former control systems (incorporating end coders), de-coiler/un-coiler control systems and snubber control systems 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Embossing units 5 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 In-line presses and punches 15 * 1 Jul 2012 In-line printers and labellers 7 * 1 Jul 2012 Metal saws: Band saws 10 * 1 Jul 2012 Rotary cut off saws 10 * 1 Jul 2012 Roll former tooling 8 * 1 Jul 2012 Roll formers (incorporating entry guides, fixed and height adjustable pinch rollers, drive motor and gearboxes, base and power supply unit): Fixed 15 * 1 Jul 2012 Mobile 10 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Shears and guillotines 15 * 1 Jul 2012 Snubbers (incorporating drives, motors and gearboxes) 15 * 1 Jul 2012 Strip lubricators 10 * 1 Jul 2012 Support assets: Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Engineering workshop assets: CNC and NC lathes 10 * 1 Jul 2012 Drilling machines 10 * 1 Jul 2012 Keyway broaching presses 15 * 1 Jul 2012 Guard lights (incorporating red eye guard lights and stands) 7 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Spreader bars 10 * 1 Jul 2012 Manual strapping machines 7 * 1 Jul 2012 Measuring assets (including micrometers, protractors, tapes, and vernier callipers) 7 * 1 Jul 2012 Perimeter fencing 15 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Stackers (drop and suction) 15 * 1 Jul 2012 Stretch wrappers 10 * 1 Jul 2012 Tunnel guarding (including safety cages) 15 * 1 Jul 2012 Steel coil slitting assets: Anti-flutter rolls 10 * 1 Jul 2012 Auto banders (incorporating conveyors, strapping heads, coil lift systems, strapping dispensers, accumulators and controls) 10 * 1 Jul 2012 Carryover tables 15 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil stacking systems 20 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 De-coiler/un-coiler edge guides 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Downenders (incorporating conveyors, hydraulics and controls) 20 * 1 Jul 2012 Entry and exit coil carousels/capstans 20 * 1 Jul 2012 Entry shears 15 * 1 Jul 2012 Exit edge guides 10 * 1 Jul 2012 Exit feed up units (incorporating deflector and lift rolls, shears, separators, tables and traverse drives) 20 * 1 Jul 2012 Exit turnstile/coil stackers 20 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Magnet cranes 20 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Main hydraulic power pack (incorporating interconnecting pipe work to valve stands) 15 * 1 Jul 2012 Pallet conveyor monorails 10 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Perimeter guarding 15 * 1 Jul 2012 Pinch rollers/breakers 20 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Re-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers, and brakes) 15 * 1 Jul 2012 Scrap baller 15 * 1 Jul 2012 Scrap chopper bins and carriages 20 * 1 Jul 2012 Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Scrap choppers 20 * 1 Jul 2012 Separator blades 10 * 1 Jul 2012 Slitter tooling (incorporating blades, rubbers and spacers) 5 * 1 Jul 2012 Slitting head building stations (incorporating rotating rigs) 20 * 1 Jul 2012 Slitting head entry side guides 10 * 1 Jul 2012 Slitting heads (incorporating electric motors, gearboxes and drive shafts) 15 * 1 Jul 2012 Tension units (incorporating entry and exit quadrants, rolls, separators, drag pads, motors, gearboxes and drives) 15 * 1 Jul 2012 Weighing scales (incorporating load cells and controls) 20 * 1 Jul 2012 Steel sheet metal forming assets: Blankers 15 * 1 Jul 2012 Brake presses 20 * 1 Jul 2012 CNC multi head combined slitter/blankers 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Folders 10 * 1 Jul 2012 Guillotines 15 * 1 Jul 2012 Mini slitters 15 * 1 Jul 2012 Boiler, tank and other heavy gauge metal container manufacturing (22310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sheet metal tanks manufacturing assets: Band saws 5 * 1 Jul 2012 Coil holders 10 * 1 Jul 2012 Curving rollers 10 * 1 Jul 2012 Drilling machines (including bench and radial drills) 5 * 1 Jul 2012 Gang and turret punching machines 15 * 1 Jul 2012 Hand tools 5 * 1 Jul 2012 Hoists: Electric 5 * 1 Jul 2012 Hydraulic 15 * 1 Jul 2012 Hooks (including c-hooks and slinger hooks) 5 * 1 Jul 2012 Jib cranes 15 * 1 Jul 2012 Laser cutters 7 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Pallet jacks 10 * 1 Jul 2012 Plate grabs 5 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Riveting machines 15 * 1 Jul 2012 Shears: Hand-held type 3 * 1 Jul 2012 Guillotine type 15 * 1 Jul 2012 Spreader bars 15 * 1 Jul 2012 Trolleys 5 * 1 Jul 2012 Welders 5 * 1 Jul 2012 Motor vehicle manufacturing (23110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): Ancillary and support assets: Air compressors 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts) - see Table B Warehouse and distribution centre equipment and machines Brake hose cleaning machines 10 * 1 Jul 2011 Calibration assets 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2011 Dust and fume extraction assets: Fixed extraction systems (incorporating ducting, extraction arms etc) 15 * 1 Jul 2011 Mobile 7 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Glycol and water mixing plant assets 15 * 1 Jul 2011 Hose reels 7 * 1 Jul 2011 Power supply assets including generators - use any relevant determinations made for Power supply assets in Table B Racks and shelving 20 * 1 Jul 2011 Stillages, storage bins tote boxes and trolleys 15 * 1 Jul 2011 Storage tanks: Fuel storage tanks 20 * 1 Jul 2011 Gas storage tanks (including argon, CNG and nitrogen gas storage tanks) 30 * 1 Jul 2011 Lubricant storage tanks 20 * 1 Jul 2011 Tooling: Dies (for press brakes) 12 * 1 Jul 2011 Jigs and fixtures 7 * 1 Jul 2011 Moulds (including fibreglass moulds) 7 * 1 Jul 2011 Vehicle platforms and runways (used in wheel alignment etc) 20 * 1 Jul 2011 Ventilation fans 20 * 1 Jul 2011 Waste oil collection and storage assets 10 * 1 Jul 2011 Waste water treatment assets: Meters 5 * 1 Jul 2011 Pipework 15 * 1 Jul 2011 Pumps 12 * 1 Jul 2011 Separators 15 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Water demineralising plant assets including containers, pipework, pumps and reverse osmosis assets 15 * 1 Jul 2011 Weighers: Fixed (weighbridges) 20 * 1 Jul 2011 Mobile 10 * 1 Jul 2011 Assembly and body shop assets: Adhesive mixing and dispensing assets 15 * 1 Jul 2011 Alignment, positioning and verification assets: Axle and frame alignment assets (including frame presses) 15 * 1 Jul 2011 Computer and laser based contact and non-contact devices (including 'Faro arms') 10 * 1 Jul 2011 Dumpy levels 7 * 1 Jul 2011 Coupling machines 15 * 1 Jul 2011 Power tool and rivet gun power packs and rigs 15 * 1 Jul 2011 Power tools: Nut runners (including cables and controllers) 7 * 1 Jul 2011 Others (including angle grinders, fastening tools, hand operated saws, rivet guns etc) - see Table B Power tools, hand tools Sawing machines (including aluminium cutting saws, bandsaws and cold saws) 12 * 1 Jul 2011 Welding assets: Automatic stud well bowl feeder units 10 * 1 Jul 2011 Hand held and portable spot welders (including transformers) 10 * 1 Jul 2011 MIG welders 15 * 1 Jul 2011 Stud welding machines 15 * 1 Jul 2011 TIG welders 15 * 1 Jul 2011 Vertical electric welders (pedestal welders) 15 * 1 Jul 2011 Welding reels 7 * 1 Jul 2011 Handling assets: Conveyors: Floor and in-floor conveyors (including belt conveyors, skid conveyors, skillet conveyors, slat conveyors, turntables etc) 15 * 1 Jul 2011 Monorails and overhead conveyors 20 * 1 Jul 2011 Cranes (including gantry cranes, overhead cranes and turnover cranes) 25 * 1 Jul 2011 Elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 67200), Elevating work platforms (EWPs) Forklift trucks (including pallet jacks, pallet stackers and reach trucks) - see Table B Forklifts Mobile hoists/floor cranes (including engine and radiator hoists) 15 * 1 Jul 2011 Pushers, rollers and tug units 10 * 1 Jul 2011 Vehicle hoists/lifters (including column lifters and post hoists) 25 * 1 Jul 2011 Paint shop assets: Booths and ovens: Generally (including baking/curing ovens, paint mixing booths/rooms, pre-treatment/sanding booths and wash down booths including cab degreasers) 20 * 1 Jul 2011 Spray booths and combination spray booth baking ovens 15 * 1 Jul 2011 Dip tank electro coating assets (including alkaline cleaner tanks, electro application tanks, surface conditioner tanks and water rinse tanks) 15 * 1 Jul 2011 Infrared paint dryers 7 * 1 Jul 2011 Paint proportioning assets: Electronic component proportioning systems 10 * 1 Jul 2011 Paint tinting and colour blending machines 5 * 1 Jul 2011 Press shop assets: Bending machines: Chassis rail/frame bending machines 20 * 1 Jul 2011 Folders (including pan brakes) 20 * 1 Jul 2011 Press brakes (brake presses) 25 * 1 Jul 2011 Tube benders 12 * 1 Jul 2011 Chassis rail drilling/punching machines: Chassis rail processing machines incorporating drilling and profiling 20 * 1 Jul 2011 Punching machines 20 * 1 Jul 2011 CNC milling machines 10 * 1 Jul 2011 CNC routing machines 10 * 1 Jul 2011 Drilling machines (bench drills, pedestal drills and pillar drills) 12 * 1 Jul 2011 Guillotine shears 20 * 1 Jul 2011 Lathes: CNC lathes 10 * 1 Jul 2011 Conventional or non-CNC lathes 15 * 1 Jul 2011 Plasma cutters 15 * 1 Jul 2011 Scribing and number stamping machines (including chassis number scribing/stamping machines and vehicle identification number stamping machines) 10 * 1 Jul 2011 Trim and final shop assets: Air conditioning charging units 10 * 1 Jul 2011 Brake testing units 20 * 1 Jul 2011 Bus and truck wash assets - see Table A Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets Electrical systems testing assets 15 * 1 Jul 2011 Fluid filling assets: Fluid filling machines (including coolant, fuel, lubrication and power steering fluid filling machines) 10 * 1 Jul 2011 Urea dispensing systems incorporating intermediate bulk containers, hose reels, meters and pumps 10 * 1 Jul 2011 Headlight aiming equipment 10 * 1 Jul 2011 Torque testing machines (including chassis dynamometers and engine dynamometers) 12 * 1 Jul 2011 Wheel alignment assets: Wheel alignment lasers 4 * 1 Jul 2011 Wheel alignment systems incorporating alignment machines housing computer hardware and software, probes and sensors 15 * 1 Jul 2011 Metal stamping and blanking assets: Ancillary assets (including building and services assets): Air compressors 15 * 1 Jul 2012 Air dryers 10 * 1 Jul 2012 Generally (including air conditioning assets, air cooling assets, fencing (removable), fire control and alarm assets, power supply assets) - use any applicable determination in Table B Steelwork structures (including access and storage platforms, bollards, ladders etc) 15 * 1 Jul 2012 Blanking and stamping press assets: Presses (including production presses and production supporting presses such as die spotting presses, tryout presses etc) 15 * 1 Jul 2012 Support assets (including decoilers, loaders, unloaders, pallet transfer, sheet feeders, crane savers etc) 15 * 1 Jul 2012 Die change over assets (die trailers, die trucks, die trolleys etc) 15 * 1 Jul 2012 Die racks 15 * 1 Jul 2012 Dies (stamping dies) 7 * 1 Jul 2012 Inspection and measuring assets (including accelerometers, accuracy measurement tools, desktop friction and wear testers, dualscopes and measuring and evaluation machines generally) 10 * 1 Jul 2012 Maintenance workshop and tool room assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Cutting machines (including gas cutters and plasma cutting machines) 10 * 1 Jul 2012 Exhaust fans 10 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Hand tools (including portable power tools, sealer guns and spray guns) 3 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks etc) 15 * 1 Jul 2012 Lifting equipment (including vertical elevators and hoists) 15 * 1 Jul 2012 Maintenance machines and tool room assets generally (including boring machines, folding machines, grinding machines, guillotines, hydraulic benders and presses, lapping machines, lathes, milling machines, NC machines and pipe threaders) 15 * 1 Jul 2012 Measuring assets (including height gauges, micrometers, surface measuring machines and vernier calipers) 10 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (including ARC welders, MIG welders and TIG welders) 10 * 1 Jul 2012 Pallets 10 * 1 Jul 2012 Production control systems 10 * 1 Jul 2012 Robots (including press tending robots, press transfer robots and pressed parts rack loading robots) 10 * 1 Jul 2012 Scrap metal baling assets (including balers and conveying systems) 15 * 1 Jul 2012 Steel coil and steel sheet handling assets: Automated guided vehicles (AGVs used in blank/stamped parts handling) 10 * 1 Jul 2012 Coil loaders including hydraulic carts, lift tables and platforms 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Forklifts - see Table B Overhead cranes and hoists 20 * 1 Jul 2012 Steel coil and steel sheet processing assets: Blank/sheet turnover machines 15 * 1 Jul 2012 Destacking/stacking machines 10 * 1 Jul 2012 Washing machines 10 * 1 Jul 2012 Motor car engine assembly and manufacturing assets: Ancillary and support assets: Air compressors 15 * 1 Jul 2012 Air curtains 10 * 1 Jul 2012 Control systems (including mimic panels) 10 * 1 Jul 2012 Cooling water supply assets (including cooling towers, storage tanks and water conditioning/dosing assets) 15 * 1 Jul 2012 Dust and fume extraction assets (including ducting, extraction fans, hoppers etc) 15 * 1 Jul 2012 Engine lubrication storage, filtration and feed plant assets 15 * 1 Jul 2012 Engine pallets 10 * 1 Jul 2012 Lighting (production) 15 * 1 Jul 2012 Racks, shelving, stands and tables generally 15 * 1 Jul 2012 Robots generally (including assembly robots, gantry robots and pick and place robots etc) 10 * 1 Jul 2012 Safety assets generally (including guarding, matting, railing etc, where separately identifiable and not incorporated into an existing asset) 10 * 1 Jul 2012 Stillages, storage bins, tote boxes and trolleys 10 * 1 Jul 2012 Swarf and machining line coolant separation and refrigeration systems (incorporating coolant circulation pumps and tanks, outfeed extractors, refrigeration chiller packs, separators and swarf tote excavators) 15 * 1 Jul 2012 Tooling assets: Electronic and laser tool pre-setting and setting machines (including coordinate measurement machines) 10 * 1 Jul 2012 Tooling (for drills, lathes, mills etc) 3 * 1 Jul 2012 Engine assembly and engine component sub- assembly assets: Adhesive application assets used in form-in-place gasket systems etc (including adhesive unloading equipment and robots) 10 * 1 Jul 2012 Assembly and sub-assembly assets generally (including assembly machines, balancing machines, bearing shell detection assets, crank and piston spin test machines, oil filling machines etc) 10 * 1 Jul 2012 Coding assets (including automated ink or spray jet coders and automated pin coding stamping machines) 10 * 1 Jul 2012 Nut runner assets: Automated nut runner and fastening systems incorporating cables and controllers, and including bolt torquing robots 10 * 1 Jul 2012 Manually operated nut runners (pre-torque applications etc) 5 * 1 Jul 2012 Power tools generally 3 * 1 Jul 2012 Engine component machining line assets (including broaching machines, deburring machines, gauging machines, honing machines, leak testing machines, machining centres, pallet loading systems, surface grinding machines, transfer machines, washing machines etc) 15 * 1 Jul 2012 Engine function testing assets (including cold test machines, engine dynamometers, engine ignition testing machines and hot test machines) 10 * 1 Jul 2012 Handling assets: Conveyors: Elevating conveyors (including engine block elevating conveying assets etc) 15 * 1 Jul 2012 Floor and in-floor standalone conveyors (including belt conveyors, infeed and outfeed conveyors) 15 * 1 Jul 2012 Monorails and overhead conveyors 15 * 1 Jul 2012 Cranes and hoists (including bridge cranes, gantry cranes, overhead cranes and turnover cranes) 20 * 1 Jul 2012 Lifting fixtures, magnets, slings etc 10 * 1 Jul 2012 Quality control assets generally (including cylinder head thickness testers, digital torque wrenches, gauges, inspection equipment generally, measuring equipment generally, microscopes, scales, scanners, testing equipment generally, thermometers, vibration meters etc) 10 * 1 Jul 2012 Toolroom assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Degreasing plant systems (incorporating float valves, hoists, monorails, pumps etc) 15 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks) 15 * 1 Jul 2012 Tool grinding and maintenance machines (including boring machines, broach sharpening machines, grinding machines, guillotines, lapping machines, milling machines, toolroom lathes etc) 15 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (ARC welders, MIG welders etc) 10 * 1 Jul 2012 Waste treatment assets: Laboratory equipment (including balancers, chart recorders, dryers, pH sampling devices, rotameters and simulators etc) 10 * 1 Jul 2012 Meters and sensors (including chart recorders, dosing meters, level meters, level sensors and pH method meters and sensors etc) 10 * 1 Jul 2012 Pumps (including dosing pumps, recirculation pumps etc) 10 * 1 Jul 2012 Tanks and pools (including recycling tanks, sludge tanks and pools, storage tanks etc) 20 * 1 Jul 2012 Waste treatment assets generally (including dosing systems, flotation waste treatment systems, heaters, oil removing systems, skimmers and sludge presses etc) 15 * 1 Jul 2012 Motor vehicle manufacturing plant (not listed elsewhere): Basic machinery 10 1 Jan 2001 Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work- holding tools) 3 1 Jan 2001 Non-ferrous metal casting assets - see Table A Non-ferrous metal casting (21410) Motor vehicle body and trailer manufacturing (23120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus vehicle body assembly assets (on supplied motor and chassis) - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Truck body manufacturing assets - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Other motor vehicle parts manufacturing (23190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal stamping and blanking assets - see Table A Motor vehicle manufacturing (23110), metal stamping and blanking assets Piston ring manufacturing plant: Engineering works plant 20 1 Jan 2001 Motors 20 1 Jan 2001 Overhead gear, equipment, belting etc 20 1 Jan 2001 Precision machines 13 ⅓ 1 Jan 2001 Railway rolling stock manufacturing and repair services (23930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assembly assets: Access and assembly platforms 15 * 1 Jul 2014 Alignment assets (including gearbox alignment assets) 10 * 1 Jul 2014 Bearing puller assets 10 * 1 Jul 2014 Blast chamber assets (incorporating shot recovery systems) 10 * 1 Jul 2014 Cutting assets (including plate profilers, profile cutters and saws) 10 * 1 Jul 2014 De-coiling assets 15 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Foam filling station assets 10 * 1 Jul 2014 Furnaces and ovens (including ladles and stress relief ovens) 20 * 1 Jul 2014 Jigs (including rollover jigs and lifting jigs) 15 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Milling machines (including gantry) 20 * 1 Jul 2014 Pipe and tube bending assets 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Riveting assets 5 * 1 Jul 2014 Specialised hydraulic tool assets 10 * 1 Jul 2014 Stretch formers 10 * 1 Jul 2014 Sweeping assets 10 * 1 Jul 2014 Turning assets 10 * 1 Jul 2014 Wash bay assets 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wire cutting and stripping assets 10 * 1 Jul 2014 Handling assets: Cranes (including overhead gantry cranes) 25 * 1 Jul 2014 Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) 20 * 1 Jul 2014 Pallet lifters 10 * 1 Jul 2014 Scissor lifts 10 * 1 Jul 2014 Maintenance and refurbishment assets: Boring assets 10 * 1 Jul 2014 Cutting assets (including guillotines, plasma cutters and profilers) 15 * 1 Jul 2014 Detecting assets (including flaw detectors) 10 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Grinding and milling assets 20 * 1 Jul 2014 Hydraulic drop and work tables 10 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) 15 * 1 Jul 2014 Portable presses (including hydraulic power presses) 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Tanks (including washing and water tanks) 20 * 1 Jul 2014 Vacuum assets 10 * 1 Jul 2014 Washing assets (including bearing and bogie washers) 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wheel condition monitoring systems 7 * 1 Jul 2014 Support assets: Cleaning assets (including high pressure cleaners) 5 * 1 Jul 2014 Compressed air system assets (including compressors, dryers and filters and receivers) 10 * 1 Jul 2014 Computer measuring and monitoring assets (including load and pressure indicators) 7 * 1 Jul 2014 Control system assets (including supervisory control and data acquisition (SCADA) systems and vehicle preparation systems) 10 * 1 Jul 2014 Cooling towers 15 * 1 Jul 2014 Dust and fume extraction system assets 15 * 1 Jul 2014 Electricity supply assets - see Table A Electricity supply (26100 to 26400) Fastening and riveting assets 5 * 1 Jul 2014 Fire prevention systems (incorporating fire protection systems and water tanks) 15 * 1 Jul 2014 Induction heaters 10 * 1 Jul 2014 Portable train weighing assets 10 * 1 Jul 2014 Pumps (including hydraulic pumps) 10 * 1 Jul 2014 Racking and storage assets 20 * 1 Jul 2014 Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles) 10 * 1 Jul 2014 Railway tracks - see Table A Rail freight and passenger transport services (47100 to 47200) Refrigerant recovery assets 10 * 1 Jul 2014 Traversers and turntables 20 * 1 Jul 2014 Vehicle progression systems assets (including rabbits) 10 * 1 Jul 2014 Waste water and effluent treatment assets 10 * 1 Jul 2014 Weighing assets for carriages and locomotives 20 * 1 Jul 2014 Testing assets: Bogie, brake and spring testing assets 10 * 1 Jul 2014 Cab test benches and CRC cable testing assets 5 * 1 Jul 2014 Earth testing assets 10 * 1 Jul 2014 Electrical testing assets (including multimeters) 10 * 1 Jul 2014 Post production testing assets (excluding weighing assets - see above in support assets): Water test facility assets (incorporating control systems, gantries, pipes, pumps etc) 10 * 1 Jul 2014 Other post production testing assets 5 * 1 Jul 2014 Test sheds for testing locomotives and other rolling stock 30 * 1 Jul 2014 Other transport equipment manufacturing n.e.c. (23990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Motor cycle building plant 10 1 Jan 2001 Photographic, optical and ophthalmic equipment manufacturing (24110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Optical lens grinding and contact lens manufacturing: CNC milling machines 7 * 1 Jul 2004 Combined surface generators and grinders and finers 10 * 1 Jul 2004 Deblocking and lens cleaning machines (including ultrasonic washers) 9 * 1 Jul 2004 Finers 10 * 1 Jul 2004 Finishing blockers 8 * 1 Jul 2004 Frame tracers 5 * 1 Jul 2004 Lap tools 10 * 1 Jul 2004 Layout blockers 8 * 1 Jul 2004 Lens coating machines 10 * 1 Jul 2004 Lens curing and drying ovens 10 * 1 Jul 2004 Lens edgers 7 * 1 Jul 2004 Lens tinting machines 8 * 1 Jul 2004 Lensmeters: Automated 5 * 1 Jul 2004 Manual 10 * 1 Jul 2004 Polishers 10 * 1 Jul 2004 Protective lacquering or surface saver taping machines 9 * 1 Jul 2004 Surface generators and grinders 10 * 1 Jul 2004 Surface lathes 8 * 1 Jul 2004 Other professional and scientific equipment manufacturing n.e.c. (24190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Watchmakers' plant 10 1 Jan 2001 Furniture and other manufacturing (25110 to 25990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Broom and brush manufacturing plant 13 ⅓ 1 Jan 2001 Furniture-making plant 13 ⅓ 1 Jan 2001 Jewellers' plant 10 1 Jan 2001 Umbrella manufacturers' plant: Cutting boards 10 1 Jan 2001 Lathes 13 ⅓ 1 Jan 2001 Motors 20 1 Jan 2001 | ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) Electricity supply (26110 to 26400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electricity distribution: Control, monitoring, communications and protection systems 10 * 1 Jan 2002 Customer meters (incorporating load and time switches if fitted) 25 * 1 Jan 2002 Customer service mains or cable, above ground 40 * 1 Jan 2002 Customer service mains or cable, underground 50 * 1 Jan 2002 Distribution lines: Above ground (incorporating conductors; cross arms, insulators and fittings; poles - concrete, wood, steel or stobie; and transformers - pole or ground pad mounted) 45 * 1 Jan 2002 Combination of above ground and underground 471/2 * 1 Jan 2002 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jan 2002 Distribution substations/transformers, pole or ground pad mounted 40 * 1 Jan 2002 Distribution zone substations (excluding control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Nightwatchman's lights 15 * 1 Jan 2002 Street lights 15 * 1 Jan 2002 Electricity generation: Ash and dust handling and disposal: Ash dams 20 * 1 Jan 2002 Ash slurry systems 15 * 1 Jan 2002 Conveyors 30 * 1 Jan 2002 Crushers 15 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Fuel supply and handling: On-site gaseous fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 On-site liquid fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 Solid fuels: Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30 * 1 Jan 2002 Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30 * 1 Jan 2002 On-site coal storage assets (including stacking and reclaiming assets) 30 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Quality control assets (including coal sampling assets and secondary crushers) 30 * 1 Jan 2002 Power generators: Co-generation: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Reciprocating engines, diesel fired 20 * 1 Jan 2002 Reciprocating engines, gas spark ignition 20 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Combined cycle: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Diesel or gas engine: Control and monitoring systems 15 * 1 Jan 2002 Diesel reciprocating engines 20 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Gas spark ignition reciprocating engines 20 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Gas turbine: Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Hydro-electric: Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical area 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Hydro turbines and generators 40 * 1 Jan 2002 Miscellaneous assets 40 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 40 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 35 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 40 * 1 Jan 2002 Solar: Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) 20 * 1 Jul 2011 Thermal: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Primary dust collection systems (incorporating electrostatic precipitators or baghouse filters) 30 * 1 Jan 2002 Solid fuel preparation assets (including fuel feeders and milling assets) 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam generators 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Wind: Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Wind turbines 20 * 1 Jan 2002 Power station civil and structural works: Chimney stacks: Concrete surrounds 30 * 1 Jan 2002 Steel flues 20 * 1 Jan 2002 Cooling towers (concrete or timber) 30 * 1 Jan 2002 Cooling water systems (excluding cooling towers and condensing assets) 30 * 1 Jan 2002 Power station buildings, to the extent that they form an integral part of plant 30 * 1 Jan 2002 Workshop machinery and tools 20 * 1 Jan 2002 Electricity transmission: Control, monitoring, communications and protection systems 12 ½ * 1 Jan 2002 Power transformers 40 * 1 Jan 2002 Transmission lines (incorporating conductors, insulators and towers) 47 ½ * 1 Jan 2002 Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Gas supply (27000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gas distribution: Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Low pressure (LP) gas storage holders 40 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services): Generally 50 *# 1 Jul 2002 PVC pipelines 30 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Gas transmission: Compressor gas turbine (GT) drivers 20 * 1 Jul 2002 Compressor station assets 30 *# 1 Jul 2002 Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Gas pipeline LNG station assets 30 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines - transmission, spur or lateral 50 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Underground gas storage asset 40 *# 1 Jul 2002 Irrigation water providers (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 Water supply (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aerators and blowers 20 * 1 Jan 2005 Cathodic protection systems 20 * 1 Jan 2005 Chemical dosing pumps 25 * 1 Jan 2005 Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Raw water storage and supply assets: Bores 30 * 1 Jan 2005 Dam or weir intake structures 100 * 1 Jan 2005 Dams and weirs 100 * 1 Jan 2005 Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80 * 1 Jan 2005 Service connections: Water meters 20 * 1 Jan 2005 Valves: Generally 30 * 1 Jan 2005 Pressure reducing valves 25 * 1 Jan 2005 Water mains: Being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Water supply control systems assets: Air scour flow meters, level sensors, transmitters and meters 10 * 1 Jan 2005 Chlorine analysers, mini labs, PH meters, turbidity analysers and meters 7 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Pressure sensors, transmitters and meters 10 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives 15 * 1 Jan 2005 Water supply pumping station detention tanks 80 * 1 Jan 2005 Water treatment assets: Balance tanks 80 * 1 Jan 2005 Bore water treatment assets: Aerators and blowers 20 * 1 Jan 2005 Lime silos 50 * 1 Jan 2005 Batching tanks 80 * 1 Jan 2005 Lime pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Reactors 25 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Backwash pumps 25 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Sludge thickeners 50 * 1 Jan 2005 Drying beds 50 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical dosing systems 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Filtration tanks (incorporating scrapers) 80 * 1 Jan 2005 Flocculation tanks (incorporating scrapers) 80 * 1 Jan 2005 Inline mixers 15 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Raw water inlet screening systems 25 * 1 Jan 2005 Sludge treatment lagoons 50 * 1 Jan 2005 Wash water holding tanks 80 * 1 Jan 2005 Sewerage and drainage services (28120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical dosing pumps 25 * 1 Jan 2005 Dams: Lined earth dams 100 * 1 Jan 2005 Dam covers 20 * 1 Jan 2005 Effluent outfalls: Shoreline ocean 100 * 1 Jan 2005 Extended ocean 100 * 1 Jan 2005 River or estuary 100 * 1 Jan 2005 Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Sewage pump station assets: Detention tanks 80 * 1 Jan 2005 Overflow screens 25 * 1 Jan 2005 Sewage service connection assets: Low pressure pumps 25 * 1 Jan 2005 Vacuum pumps 25 * 1 Jan 2005 Sewage treatment assets: Air filtration systems 20 * 1 Jan 2005 Air scrubbers 10 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Grit removal assets 25 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Screenings removal assets 25 * 1 Jan 2005 Sludge processing assets: Anaerobic digesters 80 * 1 Jan 2005 Anaerobic digester gas handling and blowing systems 25 * 1 Jan 2005 Anaerobic digester heating systems 25 * 1 Jan 2005 Bio-filters 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Lime disinfection dosing units 25 * 1 Jan 2005 Sludge dewatering assets: Belt presses 15 * 1 Jan 2005 Centrifuges 20 * 1 Jan 2005 Screw conveyors 25 * 1 Jan 2005 Screw presses 20 * 1 Jan 2005 Sludge driers 20 * 1 Jan 2005 Sludge heating units 20 * 1 Jan 2005 Sludge thickening tanks (incorporating scrapers) 80 * 1 Jan 2005 Treatment assets: Primary treatment assets: Primary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Primary sedimentation lagoons 50 * 1 Jan 2005 Primary sedimentation tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Scum collection and transfer systems 25 * 1 Jan 2005 Secondary treatment assets: Biological nutrient removal (BNR) assets: Aerators and blowers 20 * 1 Jan 2005 BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) 80 * 1 Jan 2005 Mixers 25 * 1 Jan 2005 Secondary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Secondary treatment lagoons 50 * 1 Jan 2005 Secondary treatment tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Sequenced batch reactors 80 * 1 Jan 2005 Sludge aerators and blowers 80 * 1 Jan 2005 Tertiary treatment assets: Backwash air blowers 20 * 1 Jan 2005 Chlorine contact tanks 80 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Reverse osmosis assets: Fine screening systems 15 * 1 Jan 2005 Micro filtration units 15 * 1 Jan 2005 Reverse osmosis membrane filtration units 10 * 1 Jan 2005 UV disinfectors 25 * 1 Jan 2005 Water storage tanks 80 * 1 Jan 2005 Sewerage control systems assets: Chlorine residual analysers and PH meters 7 * 1 Jan 2005 Dissolved oxygen probes, level sensors, transmitters and meters 10 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives 15 * 1 Jan 2005 Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) 80 * 1 Jan 2005 Valves: Generally 25 * 1 Jan 2005 Pressure reducing valves 30 * 1 Jan 2005 Solid waste collection services (29110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Domestic mobile bins (plastic) 10 * 1 Jul 2015 Industrial mobile rubbish bins (metal) 8 * 1 Jul 2015 Industrial mobile rubbish bins (plastic) 5 * 1 Jul 2015 Metal skips for hire 8 * 1 Jul 2015 Roll-on roll-off containers 10 * 1 Jul 2015 Stationary and portable compactor bins 8 * 1 Jul 2015 Bin delivery vehicle cranes/bin and skip lifters 10 * 1 Jul 2015 Compactors and collection bodies on trucks (including lifting arms) 8 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Garbage compactor trucks (excluding the compactor) 10 *# 1 Jul 2015 Hook lifts on truck body 10 * 1 Jul 2015 Truck hoists 20 * 1 Jul 2015 Washing assets including pressure washers 4 * 1 Jul 2015 Waste water treatment systems 10 * 1 Jul 2015 Waste treatment and disposal services (29210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Transfer stations and landfill operation assets: Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Bins generally (including metal bins) 7 * 1 Jul 2015 Compactor bins 6 * 1 Jul 2015 Mobile bins (including rubbish bins) 5 * 1 Jul 2015 Bulk fuel above ground tanks 20 * 1 Jul 2015 Bulldozers and drotts (including landfill compaction assets) 5 * 1 Jul 2015 CCTV and security systems 4 * 1 Jul 2015 Concrete crushing assets 15 1 Jul 2015 Dust and odour control assets 12 * 1 Jul 2015 Excavators and front end loaders 5 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts used in waste handling 5 * 1 Jul 2015 Forklifts not used in waste handling 11 * 1 Jul 2015 Gas capture assets: Extraction assets including wells, laterals and headers, and condensate systems 8 * 1 Jul 2015 Flare skid assets generally including blowers, monitoring systems and flame arresters, but excluding flare stacks 7 ½ * 1 Jul 2015 Flare stacks - continuous use 15 * 1 Jul 2015 Flare stacks - standby stacks 7 ½ * 1 Jul 2015 Monitoring systems (excluding wells) 5 * 1 Jul 2015 Off-site monitoring wells 15 * 1 Jul 2015 Green waste mulchers and shredders 7 * 1 Jul 2015 Hoppers 7 * 1 Jul 2015 Push pits 15 * 1 Jul 2015 Sweepers - road sweepers 10 * 1 Jul 2015 Transfer trailers 10 * 1 Jul 2015 Water treatment systems 10 * 1 Jul 2015 Weighbridges 15 * 1 Jul 2015 Waste remediation and materials recovery services (29220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Materials recovery facility (MRF) assets: Air compressors and receivers 7 * 1 Jul 2014 Balers 7 * 1 Jul 2014 Ballistic separators 10 * 1 Jul 2014 Bins: Bins generally (including metal bins) 7 * 1 Jul 2014 Compactor bins 6 * 1 Jul 2014 Mobile bins (including rubbish bins) 5 * 1 Jul 2014 Bunkers 10 * 1 Jul 2014 CCTV and security systems 4 * 1 Jul 2014 Chippers and shredders 7 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors and conveyor systems: Bounce conveyors and feeders 10 * 1 Jul 2014 Conveyors generally (incorporating belt, drive, motors and supporting structure) including walking floor conveyors 9 * 1 Jul 2014 Hand sort conveyors 10 * 1 Jul 2014 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 10 * 1 Jul 2014 Ducted air transfer system assets 10 * 1 Jul 2014 Dust collectors 12 * 1 Jul 2014 Eddy current separators 7 * 1 Jul 2014 Excavators and front end loaders 5 * 1 Jul 2014 Fans 10 * 1 Jul 2014 Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) 5 * 1 Jul 2014 Ferrous and magnetic separators 10 * 1 Jul 2014 Food separation and screening assets 10 * 1 Jul 2014 Forklifts 5 * 1 Jul 2014 Glass breakers and crushers 6 * 1 Jul 2014 Hoppers 7 * 1 Jul 2014 Leachate pumps and filters 10 * 1 Jul 2014 Lifting assets (including pallet jacks) 10 * 1 Jul 2014 Optical sorters 5 * 1 Jul 2014 Screen separators 10 * 1 Jul 2014 Sweepers and scrubbers 10 * 1 Jul 2014 Trommels (incorporating wheels, motors and gearboxes): Fixed 7 * 1 Jul 2014 Portable 7 * 1 Jul 2014 Vacuum extraction and cleaning assets 10 * 1 Jul 2014 Vibrating screen separators 10 * 1 Jul 2014 Waste compactors 9 * 1 Jul 2014 Weighbridges 15 * 1 Jul 2014 | CONSTRUCTION (30110 to 32990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors: Compressors - reciprocating 7 * 1 Jul 2008 Compressors - rotary screw 10 * 1 Jul 2008 Backhoe loaders 9 * 1 Jul 2002 Bending machines (bar, angle or rod) 10 * 1 Jul 2008 Block and brick elevators (portable) 10 * 1 Jul 2008 Chain blocks, rod shears, jacks etc 13 ⅓ 1 Jan 2001 Compaction: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifiers) 5 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shaft 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Concreting plant: Buggies or dumpers (motorised) 5 1 Jan 2001 Hoppers, skips and hoist buckets 10 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 1 Jan 2001 Cranes (mobile): Light and medium 15 * 1 Jul 2002 Heavy (over 15.24 tonnes lift) 20 * 1 Jul 2002 Tower and hoists 10 1 Jan 2001 Dozers/front end loaders 9 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Formwork, beams and props, steel 10 * 1 Jul 2008 Hydraulic excavators 10 * 1 Jul 2002 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Mini excavators 8 * 1 Jul 2002 Motor graders 10 * 1 Jul 2002 Pavers 12 * 1 Jul 2002 Power supply assets: Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Profilers 10 * 1 Jul 2002 Pumps 10 1 Jan 2001 Road rollers 15 * 1 Jul 2002 Saws, bench and mitre, portable 7 * 1 Jul 2008 Scrapers 8 * 1 Jul 2002 Skid steer loaders 7 * 1 Jul 2002 Stabiliser recyclers 12 * 1 Jul 2002 Surveying assets including levels - see Table A Surveying and mapping services (69220) Telescopic handlers 10 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Track loaders 9 * 1 Jul 2002 Traffic management assets (use the relevant lives given under Table A Rental and hiring services (66110 to 67200), whether or not the assets are in fact hired or leased) Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Wheel loaders 8 * 1 Jul 2002 Winches 13 ⅓ 1 Jan 2001 Other heavy and civil engineering construction n.e.c. (31099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic welding machines (used at sea in construction of submarine pipelines) 10 1 Jan 2001 | WHOLESALE TRADE (33110 to 38000) Wool wholesaling (33110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Wool presses 20 * 1 Jul 2006 Petroleum product wholesaling (33210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bulk fuel regional depot assets (excluding LPG assets): Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Effluent treatment system (incorporating pumps, motors and electronic circuitry) 15 * 1 Jul 2010 Electric pumps 10 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading gantries and racks (incorporating meters and metering systems) 15 * 1 Jul 2010 Petroleum product storage tanks - fibreglass and steel 20 * 1 Jul 2010 Rigid fuel tank truck assets: Aluminium tanks or barrels 10 * 1 Jul 2010 Filters 5 * 1 Jul 2010 Metering systems 5 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Hydraulically driven pumps 8 * 1 Jul 2010 Pipes and fittings 10 * 1 Jul 2010 Tailgate loaders 15 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meter, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground distribution piping systems (incorporating pipes, fittings and manholes) fibreglass and steel 20 * 1 Jul 2010 Bulk fuel terminal assets (excluding LPG assets): Automatic tank gauges 10 * 1 Jul 2010 Effluent treatment systems (incorporating air pump, pipes, separator and tank) 10 * 1 Jul 2010 Fire protection systems (incorporating auxiliary monitors, fire and ultraviolet detectors, fire indicator anels, fire retardant lines and foam storage tank) 15 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2010 Marketing pumps 7 * 1 Jul 2010 Meters and metering systems 7 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Product piping (steel) 20 * 1 Jul 2010 Terminal automation equipment 10 * 1 Jul 2010 Vapour recovery units 15 * 1 Jul 2010 LPG depot and terminal assets: Automatic tank gauges 10 * 1 Jul 2010 Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Depot and terminal storage vessels - aboveground and underground 30 * 1 Jul 2010 Electronic scales 10 * 1 Jul 2010 Forklift fuel tanks: Galvanised steel or steel tanks coated with zinc rich enamel 15 * 1 Jul 2010 Aluminium tanks 12 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 In-situ permanently installed cylinders 30 * 1 Jul 2010 Leak detection systems 8 * 1 Jul 2010 Leisure market cylinders (4.5 and 9 kgs capacity) 15 * 1 Jul 2010 Loading arms: Terminal 10 * 1 Jul 2010 Marine 25 * 1 Jul 2010 LPG fleet refuelling facility: Dispenser 10 * 1 Jul 2010 Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Meters 7 * 1 Jul 2010 Piping 20 * 1 Jul 2010 Pump sets 10 * 1 Jul 2010 Storage tanks 30 * 1 Jul 2010 Valves 10 * 1 Jul 2010 LPG tank truck assets: LPG storage tanks 20 * 1 Jul 2010 Metering systems 7 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Pipes and fittings 7 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Valves 7 * 1 Jul 2010 Product piping systems: Pipes 20 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Stillages 5 * 1 Jul 2010 Vapour recovery units and vapour compressors 7 * 1 Jul 2010 Weighbridges 25 * 1 Jul 2010 Commission-based wholesaling (38000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sale yards (used by stock and station agents) 30 * 1 Jul 2014 | RETAIL TRADE (39110 to 43209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Counters, freestanding (including check-out and service counters) 10 * 1 Jul 2005 Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2005 Floating timber 10 * 1 Jul 2005 Linoleum 10 * 1 Jul 2005 Vinyl 10 * 1 Jul 2005 Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Roller shutter electric motors 20 * 1 Jul 2005 Shelving 10 * 1 Jul 2005 Trolleys, customer shopping type 7 * 1 Jul 2005 Trolleys, stock type 10 * 1 Jul 2005 Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7 * 1 Jul 2005 Motor vehicle tyre or tube retailing (39220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air tools including ratchet guns 2 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifters incorporating tyre spreaders 8 * 1 Jul 2011 Fuel retailing (40000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and air lines 7 * 1 Jul 2010 Automatic tank gauges 10 * 1 Jul 2010 Canopy lighting: Liquid emitting diode 10 * 1 Jul 2010 Radiant gas positive 5 * 1 Jul 2010 Convenience store assets: Air conditioning systems 7 * 1 Jul 2010 Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) 10 * 1 Jul 2010 CCTV video surveillance systems 4 * 1 Jul 2010 Coffee making machines including espresso and drip filter type machines 5 * 1 Jul 2010 Counters - freestanding 10 * 1 Jul 2010 Display shelving and racking 10 * 1 Jul 2010 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 7 * 1 Jul 2010 Hot food display assets including bain maries 10 * 1 Jul 2010 Microwave ovens 5 * 1 Jul 2010 Pie warmers and heating units 10 * 1 Jul 2010 Refrigerated cabinets and freezers 10 * 1 Jul 2010 PA systems 12 * 1 Jul 2010 Point of sale assets: Barcode scanners 6 * 1 Jul 2010 Electronic funds transfer point of sale machines (EFTPOS) 6 * 1 Jul 2010 Forecourt controllers 6 * 1 Jul 2010 Safes: Cash storage 10 * 1 Jul 2010 Cash vending 7 * 1 Jul 2010 Cigarette safes 7 * 1 Jul 2010 Emergency shut off systems 10 * 1 Jul 2010 Facility signs 7 * 1 Jul 2010 Gasoline and diesoline assets: Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) 8 * 1 Jul 2010 Leak protection pressure systems 8 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems 7 * 1 Jul 2010 Pay at pump card reading systems 6 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Underground fuel storage tanks - steel and fibreglass 20 * 1 Jul 2010 Hot water systems 10 * 1 Jul 2010 LPG assets: LPG pumps 7 * 1 Jul 2010 LPG dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets) 10 * 1 Jul 2010 LPG storage tanks - aboveground and underground 30 * 1 Jul 2010 Underground steel piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Food retailing (41100 to 41290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Butchers' plant 20 1 Jan 2001 Other store-based retailing (42110 to 42799) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Newspaper wrapping machines 10 1 Jan 2001 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 | ACCOMMODATION AND FOOD SERVICES (44000 to 45302) Accommodation (44000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Accommodation providers using assets not listed here may rely on determinations shown for Residential property operators (67110) Accommodation providers who operate a pub, tavern, bar, cafe, restaurant or club within their premises should use the effective life determinations shown for cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business Audio visual entertainment assets including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection equipment) 5 * 1 Jul 2005 Carpets 7 * 1 Jul 2005 Door control and motor drive system for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2005 Furniture, freestanding: Generally (including guestrooms) 7 * 1 Jul 2005 Outdoor 5 * 1 Jul 2005 Garage doors, electric (excluding doors): Controls and motors 5 * 1 Jul 2005 Gates, electric (excluding gates): Controls and motors 5 * 1 Jul 2005 Guestroom assets: Bathroom assets: Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes) 1 * 1 Jul 2005 Hair dryers 3 * 1 Jul 2005 Heated towel rails, electric 5 * 1 Jul 2005 Scales 5 * 1 Jul 2005 Spa bath pumps 7 * 1 Jul 2005 Towels 1 * 1 Jul 2005 Bedding (including mattress protectors, pillows and sheets) 2 * 1 Jul 2005 Bed mattresses 7 * 1 Jul 2005 Beds: Generally (including ensembles) 7 * 1 Jul 2005 Foldout and rollaway beds (excluding sofas) 3 * 1 Jul 2005 Bed spreads, blankets and quilts 5 * 1 Jul 2005 Clocks and clock radios 5 * 1 Jul 2005 Kitchen assets: Bar refrigerators 10 * 1 Jul 2005 Cooking utensils (including electric jugs, kettles, pans, pots and toasters, but excluding portable cook tops and ovens) 2 * 1 Jul 2005 Crockery and cutlery 4 * 1 Jul 2005 Glassware 2 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Laundry assets in guestrooms: Clothes dryers 7 * 1 Jul 2005 Irons and ironing boards 3 * 1 Jul 2005 Washing machines 7 * 1 Jul 2005 Window blinds and curtains 6 * 1 Jul 2005 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2005 Housekeeping assets (including bins, buckets, floor signs and toilet brushes) 1 * 1 Jul 2005 Laundry assets used by hotel/motel operators: Dryers 10 * 1 Jul 2005 Linen bins 15 * 1 Jul 2005 Pressers 15 * 1 Jul 2005 Roller irons 20 * 1 Jul 2005 Washing machines 10 * 1 Jul 2005 Public address and paging system assets (including amplifiers, audio speakers and microphones) 10 * 1 Jul 2005 Sauna heating assets 10 * 1 Jul 2005 Swimming pools and spas: Chlorinators 8 * 1 Jul 2005 Filtration assets (including pumps) 8 * 1 Jul 2005 Heaters 10 * 1 Jul 2005 Trolleys 10 * 1 Jul 2005 Vacuum cleaners 3 * 1 Jul 2005 Water pumps used to deliver water to residences above ground level 10 * 1 Jul 2005 Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, televisions, turntables and video projection equipment) 5 * 1 Jul 2005 Bars, freestanding (including drink service counters and wet bars) 15 * 1 Jul 2005 Beer dispensing system assets (including, tanks, taps tubes and valves) 15 * 1 Jul 2005 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2005 Counters for customer service, freestanding 15 * 1 Jul 2005 Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) 5 * 1 Jul 2005 Dishwasher machines 8 * 1 Jul 2005 Drink blenders 3 * 1 Jul 2005 Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers, but excluding beer dispensing systems) 10 * 1 Jul 2005 Electronic spirits dispensers 5 * 1 Jul 2005 Floor coverings, removable without damage: Carpet 5 * 1 Jul 2005 Rubber safety mats 5 * 1 Jul 2005 Food preparation and service assets: Bench top appliances - small portable type (including blenders, food processors, grills, rice cookers and toasters) 3 * 1 Jul 2005 Cooking appliances, large commercial type (including cook tops, deep fryers, grills, kebab machines, ovens and salamanders) 10 * 1 Jul 2005 Cookware, handheld (including frypans, pans, pots, trays and woks) 2 * 1 Jul 2005 Crockery, cutlery and glassware 1 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Preparation benches, freestanding 20 * 1 Jul 2005 Wok burners, large commercial type 8 * 1 Jul 2005 Furniture, freestanding, for customer use: In drinking areas of pubs, bars, clubs 5 * 1 Jul 2005 In dining areas 8 * 1 Jul 2005 Furniture, not freestanding: Chairs and tables fixed to ground or building 20 * 1 Jul 2005 Glassware 1 * 1 Jul 2005 Glass washer machines 5 * 1 Jul 2005 Kitchen exhaust fans 5 * 1 Jul 2005 Menu boards 5 * 1 Jul 2005 Poker/gaming machines 7 * 1 Jul 2009 Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 | TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090) Road transport (46100 to 46239) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Taxis 4 * 1 Jul 2015 Tramway and light rail passenger transport services (46220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure assets: Communication, computer and passenger support assets: Automatic vehicle monitoring computer systems 10 * 1 Jul 2010 Automatic vehicle monitoring tram borne equipment including transponders 10 * 1 Jul 2010 CCTV systems 4 * 1 Jul 2010 Control systems 10 * 1 Jul 2010 Hand-held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Radio base stations, intercoms 7 * 1 Jul 2010 Electrification assets: Lighting 15 * 1 Jul 2010 Overhead distribution lines (incorporating conductors, cross arms, feeders, insulators, inverters, fittings and poles) 30 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Signalling assets (including automatic points) 15 * 1 Jul 2010 Track maintenance assets: Truck mounted maintenance assets (including points cleaning, sweeping and welding machines) 15 * 1 Jul 2010 Trackwork (incorporating track drainage): Ballasted track 25 * 1 Jul 2010 Curved track 20 * 1 Jul 2010 Embedded track 30 * 1 Jul 2010 Points (excluding automatic points) and crossings 20 * 1 Jul 2010 Track within depots 40 * 1 Jul 2010 Tramway and light rail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Pantographs 15 * 1 Jul 2010 Rail freight and passenger transport services (47100 to 47200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Infrastructure assets: Electrification assets: Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) 33 ⅓ * 1 Jan 2002 Power transformers 30 * 1 Jan 2002 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jan 2002 Passenger information and ticketing system 15 * 1 Jan 2002 Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) 15 * 1 Jan 2002 Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels): Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle): Heavy haul (trackwork carrying >20 GMT per annum) 30 * 1 Jan 2002 Light haul (trackwork carrying <1 GMT per annum) 50 * 1 Jan 2002 Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) 40 * 1 Jan 2002 Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) 20 * 1 Jan 2002 Passenger 40 * 1 Jan 2002 Turnouts and crossings 20 * 1 Jan 2002 Monorail operation assets: Infrastructure assets: Communication, computer and passenger assets: CCTV systems 4 * 1 Jul 2010 Control systems including commutators 10 * 1 Jul 2010 Hand held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Phones, radio base stations, intercoms 7 * 1 Jul 2010 Rescue and recovery vehicles 30 * 1 Jul 2010 Electrification assets: Collector rails 30 * 1 Jul 2010 Lighting 15 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Standby generators 25 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Uninterruptible power supply systems 5 * 1 Jul 2010 Track and maintenance assets: Beams and columns 30 * 1 Jul 2010 Maintenance vehicles 15 * 1 Jul 2010 Track 30 * 1 Jul 2010 Track switches 30 * 1 Jul 2010 Traversers 30 * 1 Jul 2010 Monorail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Railway rolling stock: Locomotives: Generally (including diesel-electric and electric) 25 * 1 Jan 2002 Heavy haul (bulk minerals/coal) 20 * 1 Jan 2002 Underground (diesel-battery) 15 * 1 Jan 2002 Passenger: Electric/diesel power cars and trailers 30 * 1 Jan 2002 Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) 30 * 1 Jan 2002 Power vans 15 * 1 Jan 2002 Rail mounted track infrastructure assets: Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) 20 * 1 Jan 2002 Mainline and switch tampers 15 * 1 Jan 2002 Wagons - bulk freight: Mineral ores and coal: Carbon steel 20 * 1 Jan 2002 Ferritic steel 30 * 1 Jan 2002 Other: Coke quenchers 15 * 1 Jan 2002 Grain hoppers 20 * 1 Jan 2002 Limestone 20 * 1 Jan 2002 Pneumatic discharge - cement 20 * 1 Jan 2002 Used on tram lines 40 1 Jan 2001 Tank cars 20 * 1 Jan 2002 Wagons - non bulk freight (including all wagons used for general and inter-modal freight) 30 * 1 Jan 2002 Note: From the 2012-13 income year, a capped life of 10 years is available for the decline in value of eligible shipping vessels but only if certain conditions are met (see subsection 40-102(4) item 10 and subsection 40-102(4A)) Water transport and support services (48100 to 48200 and 52110 to 52190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial vessels: Canoes 10 * 1 Jul 2009 Dinghies and punts (not longer than 6 metres) 12 * 1 Jul 2009 Fishing vessels (including trawlers, long liners, seiners, fin fish boats, pearling boats, lobster boats, aquaculture and other fishing boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Houseboats 20 * 1 Jul 2009 Inflatable boats (excluding rigid hull inflatable boats) 7 * 1 Jul 2009 Jet skis 4 * 1 Jul 2009 Kayaks 5 * 1 Jul 2009 Offshore supply and support vessels 20 * 1 Jul 2009 Passenger vessels (including cruise vessels, skippered charter vessels, vehicle and passenger ferries, semi submersible vessels and water taxis): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Pedal boats 10 * 1 Jul 2009 Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) 15 * 1 Jul 2009 Sail boats (not longer than 6 metres and including 'off the beach' boats) 10 * 1 Jul 2009 Ski boats 10 * 1 Jul 2009 Thrill boats (including jet boats) 10 * 1 Jul 2009 Trading ships: Bulk carriers 20 * 1 Jul 2009 Cargo ships 20 * 1 Jul 2009 Container ships 20 * 1 Jul 2009 Roll on/roll off ships 20 * 1 Jul 2009 Tankers: Oil and chemical 20 * 1 Jul 2009 LNG and LPG 30 * 1 Jul 2009 Work vessels (including barges, coastal supply boats, dredges, general work boats, landing craft, launches, lighters, line boats, pilot boats, runabouts and tug boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) 15 * 1 Jul 2009 Support assets (acquired separately from the vessel): Desalinators 10 * 1 Jul 2009 Hot water units: Domestic 5 * 1 Jul 2009 Marine 10 * 1 Jul 2009 Lifting assets: Hoists and winches: Electric 5 * 1 Jul 2009 Hydraulic and mechanical 10 * 1 Jul 2009 Navigational and communication assets acquired separately from the vessel (including autopilots, chart plotters, depth sounders, global positioning systems [GPS], radar systems and marine radios) 5 * 1 Jul 2009 Outboard motors 5 * 1 Jul 2009 Power supply assets: Batteries (deep cycle) 3 * 1 Jul 2009 Generators (stand alone) 10 * 1 Jul 2009 Inverters 6 * 1 Jul 2009 Safety assets: Emergency signalling assets (including EPIRBS) 5 * 1 Jul 2009 Life rafts 10 * 1 Jul 2009 Trailers 8 * 1 Jul 2009 Port assets: Cargo handling equipment: Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Cranes: Container/portainer 20 * 1 Jul 2002 Fixed 25 * 1 Jul 2002 Mobile (over 15.24 tonnes lift) 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Forklifts: Container handling 7 ½ * 1 Jul 2002 General handling 11 * 1 Jul 2002 Rail mounted gantries 15 * 1 Jul 2002 Reach stackers 10 * 1 Jul 2002 Ship loaders 30 * 1 Jul 2002 Ship unloaders 20 * 1 Jul 2002 Spreaders 5 * 1 Jul 2002 Stackers, reclaimers and stackers/reclaimers 25 * 1 Jul 2002 Straddle carriers 12 ½ * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Control systems: Control system assets - PLCs and hardware 10 * 1 Jul 2002 Motor control centre and motor control field devices 20 * 1 Jul 2002 Environmental equipment: Current, tidal, wave and wind monitoring systems 5 * 1 Jul 2002 Oil spill containment boom 10 * 1 Jul 2002 Intermodal facilities: Receival station assets (including belt feeder, hopper and tippler) 30 * 1 Jul 2002 Truck and rail receival dump pit 50 * 1 Jul 2002 Land based facilities: Concrete rail beams and rails 30 * 1 Jul 2002 Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) 30 * 1 Jul 2002 Dust suppression systems 30 * 1 Jul 2002 Electricity supply assets - see Table A Electricity supply (26110 to 26400) Storage sheds, to the extent they form an integral part of bulk handling equipment 40 * 1 Jul 2002 Navigational aids: Land based navigational aids 20 * 1 Jul 2002 Offshore beacons, channel markers and lead lights: Floating buoys 10 * 1 Jul 2002 Piled structures 20 * 1 Jul 2002 Other facilities: Cathodic protection: Impressed current system 30 * 1 Jul 2002 Sacrificial system 15 * 1 Jul 2002 Dry docks (including floating dry docks) 40 * 1 Jul 2013 Fender systems: Elastomeric 20 * 1 Jul 2002 Timber 10 * 1 Jul 2002 Gangways - removable 10 * 1 Jul 2002 Mooring facilities (including bollards) 40 * 1 Jul 2002 Mooring quick release hooks 20 * 1 Jul 2002 Pontoons - floating 20 * 1 Jul 2002 Slipways (incorporating rails, ramps, runners and winching systems) 30 * 1 Jul 2002 Wharves, dolphins and jetties 40 * 1 Jul 2002 Salvage machinery: Boilers, vertical 40 1 Jan 2001 Engine hoisting 40 1 Jan 2001 Pumps: Centrifugal, direct acting, and connections 40 1 Jan 2001 Duplex boiler feed 40 1 Jan 2001 Scenic and sightseeing transport (50100 to 50290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gliders (including motor gliders) 20 * 1 Jul 2013 Hot air balloon ride operation assets: Flight instruments 10 * 1 Jul 2013 Hot air balloon assets: Baskets 6 * 1 Jul 2013 Burners 10 * 1 Jul 2013 Envelopes 5 * 1 Jul 2013 Fuel cylinders and tanks (incorporating shut off valves) 20 * 1 Jul 2013 Inflator fans 15 * 1 Jul 2013 Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: Cabins including carriers 25 * 1 Jul 2009 Communications assets: Communications cables 10 * 1 Jul 2009 Radios 5 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives and tensioning systems) 15 * 1 Jul 2009 Rescue vehicles 30 * 1 Jul 2009 Ropes: Haul ropes 10 * 1 Jul 2009 Track ropes 20 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Towers: Tower heads 15 * 1 Jul 2009 Tower structures 30 * 1 Jul 2009 Transportation systems incorporating drives and belts 3 * 1 Jul 2009 Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas including double, triple and quad chair lifts, T-bar, poma and surface lifts: Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables - above ground 10 * 1 Jul 2009 Communications cables - under ground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways including covered walkways and carpets 10 * 1 Jul 2009 Drive and return station assets (including braking system, drive system, gear boxes, motors, variable speed drives and tensioning systems) 20 * 1 Jul 2009 Oversnow transport assets: Oversnow transporters 8 * 1 Jul 2009 Skidoos 5 * 1 Jul 2009 Ropes: Main hauling rope for detachable lifts etc 15 * 1 Jul 2009 Main hauling rope for fixed grip, t-bars lifts etc 20 * 1 Jul 2009 Snow grooming assets (including free groomers, snow blowers and winches) 8 * 1 Jul 2009 Snowmaking assets including: Air water guns and fan guns 10 * 1 Jul 2009 Compressors, pumps, water mains and pipes 20 * 1 Jul 2009 Cooling towers 15 * 1 Jul 2009 Electrical cables - above ground 10 * 1 Jul 2009 Electrical cables - under ground 25 * 1 Jul 2009 Weather stations 5 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Tower heads and structures 30 * 1 Jul 2009 Postal services (51010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Mail house assets: Envelope inserters 7 * 1 Jul 2015 Folders 12 ½ * 1 Jul 2015 Guillotines 15 * 1 Jul 2015 Heat sealers 10 * 1 Jul 2015 Printers 5 * 1 Jul 2015 Racks 20 * 1 Jul 2015 Scales 5 * 1 Jul 2015 Scanners 5 * 1 Jul 2015 Trolleys 8 * 1 Jul 2015 Courier pick-up and delivery services (51020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Inspection assets: Scales: Bench 10 * 1 Jul 2011 Floor (platform) 20 * 1 Jul 2011 Weight dimension capture system assets (including checkweighers, in motion scales and readers) 10 * 1 Jul 2011 Materials handling equipment: Ball transfer mats and castor decks 20 * 1 Jul 2011 Conveyors (including shoe sorters) 15 * 1 Jul 2011 Forklifts - see Table B Scissor lifts 10 * 1 Jul 2015 Storage racks 20 * 1 Jul 2011 Trolleys, freight barrows, cages and bins 10 * 1 Jul 2011 Pick up and delivery equipment: Barcode label printers 5 * 1 Jul 2011 Portable hand held barcode readers (including point of delivery capture devices and delivery information acquisition devices) 4 * 1 Jul 2011 Airport operations and other air transport support services (52200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aircraft maintenance assets: Aircraft testing equipment 13 ⅓ 1 Jan 2001 General plant and machinery 20 1 Jan 2001 Hangar fixtures and fittings 20 1 Jan 2001 Plant subject to excessive corrosion 10 1 Jan 2001 Precision machines and plant 10 1 Jan 2001 Aircraft training assets: Flight simulators 8 1 Jan 2001 Link trainers 8 1 Jan 2001 Airport assets: Aerobridges 20 * 1 Jan 2003 Baggage handling assets: Baggage check-in stations (incorporating scales and check-in conveyors) 10 * 1 Jan 2003 Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) 15 * 1 Jan 2003 Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) 15 * 1 Jan 2003 Control systems (excluding computers) 10 * 1 Jan 2003 Fire safety and rescue assets: Breathing units 10 * 1 Jan 2003 Drills, air powered 10 * 1 Jan 2003 Fire fighting vehicles 20 * 1 Jan 2003 Rescue boats: Aluminium 20 * 1 Jan 2003 Inflatable 8 * 1 Jan 2003 Rescue units (jaws of life) 15 * 1 Jan 2003 Fuel supply assets: Aircraft fueller vehicles 15 * 1 Jan 2003 Aircraft hydrant dispenser vehicles 15 * 1 Jan 2003 Filters, fuel 25 * 1 Jan 2003 Fire fighting systems 25 * 1 Jan 2003 Piping 25 * 1 Jan 2003 Pumps, fuel 25 * 1 Jan 2003 Tanks 25 * 1 Jan 2003 Ground support assets: Aircraft loader/unloader vehicles 15 * 1 Jan 2003 Aircraft stairs: Manual 20 * 1 Jan 2003 Vehicle mounted 15 * 1 Jan 2003 Airstart units 15 * 1 Jan 2003 Containers, air cargo (used to transport goods by air) 5 * 1 Jan 2001 Ground power units 15 * 1 Jan 2003 High lift service vehicles (including catering, lavatory, maintenance and water vehicles) 15 * 1 Jan 2003 Tow tractors 20 * 1 Jan 2003 Tractors, baggage 15 * 1 Jan 2003 Tractor trolleys (including baggage and container trolleys, and dollies) 10 * 1 Jan 2003 Navigation aids: Distance measuring assets 15 * 1 Jan 2003 Instrument landing systems 10 * 1 Jan 2003 Non-directional beacons (excluding towers) 15 * 1 Jan 2003 Radar sensors 15 * 1 Jan 2003 Towers 30 * 1 Jan 2003 VHF omni range assets (excluding towers) 15 * 1 Jan 2003 Runway sweepers 15 * 1 Jan 2003 Terminal building assets: Flight information display signs (including monitors and LED screens) 7 * 1 Jan 2003 Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) 5 * 1 Jan 2003 Visual aids assets: Docking guidance systems 10 * 1 Jan 2003 Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) 15 * 1 Jan 2003 Movement area guidance signs 10 * 1 Jan 2003 Visual approach slope indicator systems (PAPI) 15 * 1 Jan 2003 Wind direction indicators, illuminated 10 * 1 Jan 2003 Other transport support services n.e.c. (52999) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electronic toll collection assets: Digital measuring instruments (including vehicle classifiers (laser or infra-red) and electronic toll collection readers (radio frequency)) 4 * 1 Jul 2005 Electronic toll collection transponders 4 * 1 Jul 2005 Optical character recognition cameras 4 * 1 Jul 2005 Other warehousing and storage services (53090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door control and motor drive systems (incorporating chains, controls, motor and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 | INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) Motion picture and video activities (55110 to 55140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Camera accessories: Aspect ratio converters 12 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Speed control, time lapse and phase adjustment controls 10 * 1 Jan 2006 Time code generators and master clocks 10 * 1 Jan 2006 Underwater and marine housings and rain deflectors 12 * 1 Jan 2006 Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) 3 * 1 Jan 2006 Cameras: 16mm and 35mm film cameras 10 * 1 Jan 2006 Digital cameras 5 * 1 Jan 2006 Camera lens accessories: Coloured and graduated filters and filter stages 3 * 1 Jan 2006 Fish eye and wide angle lens adapters 10 * 1 Jan 2006 Follow focus, remote focus, shutter and zoom controls 10 * 1 Jan 2006 Image stabilisers, matte boxes, and teleprompters 10 * 1 Jan 2006 Camera lenses 10 * 1 Jan 2006 Camera supports (including heads, legs mounts and tripods) 10 * 1 Jan 2006 Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5 * 1 Jul 2004 Grips' assets: Camera cranes 10 * 1 Jan 2006 Camera heads 10 * 1 Jan 2006 Car rigs, sea rigs and other specialised rigs 2 * 1 Jan 2006 Communications systems 5 * 1 Jan 2006 Dollies 12 * 1 Jan 2006 Dolly and camera attachments 10 * 1 Jan 2006 Dolly track 5 * 1 Jan 2006 Remote camera control systems 10 * 1 Jan 2006 Towers, rigging, and dance floors 10 * 1 Jan 2006 Tracking vehicles and insert trailers - see Table B Motor vehicles and trailers Lighting assets: Accessories (including gaffer grips, clamps, mounts, and stands) 10 * 1 Jan 2006 Portable lights 10 * 1 Jan 2006 Studio lights - fixed 15 * 1 Jan 2006 Lighting control systems 10 * 1 Jan 2006 Lighting grids - fixed 20 * 1 Jan 2006 Lighting hoists 15 * 1 Jan 2006 Motion picture film processing assets: Chemical agitators and mixers 10 * 1 Jan 2006 Chemical storage tanks 15 * 1 Jan 2006 Film cleaning machines 10 * 1 Jan 2006 Film colour analysers and colour grading machines 8 * 1 Jan 2006 Film densitometers 10 * 1 Jan 2006 Film printing machines 10 * 1 Jan 2006 Film processing machines 10 * 1 Jan 2006 Film re-winders 15 * 1 Jan 2006 Flat bed and rear projection film viewers 15 * 1 Jan 2006 Mixed chemical pumps 10 * 1 Jan 2006 Optical sound camera systems (incorporating soundtrack and time code generators) 10 * 1 Jan 2006 Silver recovery units 8 * 1 Jan 2006 Sound quality control processors 5 * 1 Jan 2006 Waste water treatment assets 10 * 1 Jan 2006 Post production sound assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Audio effects units (incorporating aural exciters, compressors, delay and effects control processors graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators and time controllers) 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 3 * 1 Jan 2006 Digital film projectors 5 * 1 Jan 2006 Digital sound conversion processors (including encoders and decoders) 5 * 1 Jan 2006 Hard disc video players and recorders 3 * 1 Jan 2006 Microphones and microphone accessories 10 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 5 * 1 Jan 2006 Sound mixing desks and consoles 5 * 1 Jan 2006 Speakers 7 * 1 Jan 2006 Time code synchronisation units 5 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Post production video assets: DVD players 3 * 1 Jan 2006 Edit controllers (used in linear editing) 4 * 1 Jan 2006 High definition digital film scanners 4 * 1 Jan 2006 High definition laser film recorders 5 * 1 Jan 2006 Monitors 5 * 1 Jan 2006 Motion capture and analysis systems 5 * 1 Jan 2006 Non-linear editing systems (incorporating computer control, interface and hard disc system) 5 * 1 Jan 2006 Telecine chains (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machines) 7 * 1 Jan 2006 VHS video cassette players and recorders 2 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Videotape players and recorders 5 * 1 Jan 2006 Screening theatre assets: Audio amplification and processing equipment (includes component racks systems) 5 * 1 Jan 2006 Digital audio players, digital film projectors and digital sound conversion processors 5 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 8 * 1 Jan 2006 Speakers 10 * 1 Jan 2006 Sound recording assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Sound mixing consoles 5 * 1 Jan 2006 Boom poles 2 * 1 Jan 2006 Compressors, expanders and limiters 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 2 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Headphones: Generally 2 * 1 Jan 2006 Miniature in-ear headphones 1 * 1 Jan 2006 Microphones: Field or boom microphones 7 * 1 Jan 2006 Lapel microphones 1 * 1 Jan 2006 Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5 * 1 Jan 2006 Microphone cables 2 * 1 Jan 2006 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jan 2006 Studio microphones 10 * 1 Jan 2006 Monitors 2 * 1 Jan 2006 Speakers 5 * 1 Jan 2006 Vision switchers 5 * 1 Jan 2006 Video monitors 5 * 1 Jan 2006 Motion picture exhibition (55130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio amplification and processing equipment (including component rack systems) 10 * 1 Jan 2001 Carpets 5 * 1 Jan 2001 Cinema automation systems 10 * 1 Jan 2001 Cinema and sound processors 8 * 1 Jan 2001 Cinema seating (including frames, seat bodies and covers) 7 * 1 Jan 2001 Curtains, wall and acoustic treatments 7 * 1 Jan 2001 Drive-in plant: Sound transmission equipment 10 * 1 Jan 2001 Listening units (including posts, wiring and speaker equipment) 10 * 1 Jan 2001 Screens and screen framing 15 * 1 Jan 2001 Film handling and maintenance equipment (including splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001 Film transport systems (including platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001 Lighting (including dimmers, aisle and seat) 10 * 1 Jan 2001 Loud speakers and sound reproduction equipment 10 * 1 Jan 2001 Motion picture and slide projection equipment: Motion picture projectors 10 * 1 Jan 2001 Projector heat extraction systems 10 * 1 Jan 2001 Projection ports 20 * 1 Jan 2001 Slide projectors 10 * 1 Jan 2001 Screen installations (including screens, framing and masking equipment) 8 * 1 Jan 2001 Radio broadcasting (56100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amplifiers and pre-amplifiers 10 * 1 Jul 2012 Audio monitors 10 * 1 Jul 2012 Audio processing assets (including rack mounted effects units etc) 10 * 1 Jul 2012 Audio routers 10 * 1 Jul 2012 Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems) 6 * 1 Jul 2012 Consoles: Broadcast consoles (incorporating audio logging and routing, intercommunication etc) 7 * 1 Jul 2012 Production consoles 10 * 1 Jul 2012 Control room assets generally: Electronically based assets (including audio processors, audio switchers, aural studio to transmitter linkage assets, distribution amplifiers, monitor receivers etc) 10 * 1 Jul 2012 PC based assets (including, delay units, logging units, program fail detectors, RDS generators etc) 6 * 1 Jul 2012 Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) 5 * 1 Jul 2012 Headphones and headsets 2 * 1 Jul 2012 Intercommunication systems (standalone) 10 * 1 Jul 2012 Microphones: Field and portable microphones 5 * 1 Jul 2012 Studio based microphones (including recording microphones) 10 * 1 Jul 2012 Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers On air lights 15 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Servers, domain controllers, switches, transcoders etc 6 * 1 Jul 2012 Studio based digital audio broadcasting infrastructure (encoding assets etc) 10 * 1 Jul 2012 Telephone systems: Telephone interface assets generally (used for sending and receiving audio to and from connected telephone lines) 10 * 1 Jul 2012 Telephone screening systems and other PC based telephone systems (excluding software) 6 * 1 Jul 2012 Voice over internet protocol (VoIP) based systems 7 * 1 Jul 2012 Time code generators 10 * 1 Jul 2012 Transmission assets: Antennas 20 * 1 Jul 2012 Codecs 10 * 1 Jul 2012 Fibre optic terminal equipment generally 10 * 1 Jul 2012 Generators (backup) 15 * 1 Jul 2012 Obstruction lighting 15 * 1 Jul 2012 Power conditioners 15 * 1 Jul 2012 RF switching units 15 * 1 Jul 2012 Signal receiving and monitoring assets (including audio processors, decoders, modulation monitors, spectrum analysers etc) 10 * 1 Jul 2012 Silence detection and switching units 10 * 1 Jul 2012 Surge arresters 10 * 1 Jul 2012 Translators 15 * 1 Jul 2012 Transmission towers 40 * 1 Jul 2012 Transmitters 15 * 1 Jul 2012 Uninterruptible power supply (UPS) assets - see Table B Power supply assets Television broadcasting (56210 to 56220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio boards, consoles and mixers 12 * 1 Jul 2005 Audio delay units 10 * 1 Jul 2005 Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) 12 * 1 Jul 2005 Automated tape library systems (incorporating robotic controls and tape drives) 10 * 1 Jul 2005 Broadcast antennas 20 * 1 Jul 2005 Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets) 12 * 1 Jul 2005 Cameras: Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras) 8 * 1 Jul 2005 Studio cameras 10 * 1 Jul 2005 Camera control units 10 * 1 Jul 2005 Camera lens accessories (including adapters, filters, matte boxes and stabilisers) 12 * 1 Jul 2005 Camera lenses 12 * 1 Jul 2005 Camera mounting heads 15 * 1 Jul 2005 Camera mounts (including cranes, jibs, pedestals and tripods) 25 * 1 Jul 2005 Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) 12 * 1 Jul 2005 Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) 10 * 1 Jul 2005 Digital audio players and recorders (including CD players and recorders, DAT players, DVD players and recorders, and Mini-disc players and recorders) 5 * 1 Jul 2005 Digital video effects (DVE) units - standalone 10 * 1 Jul 2005 Edit controllers (used in linear editing and audio post-production) 8 * 1 Jul 2005 Hard disk recorders 5 * 1 Jul 2005 Intercommunication systems 15 * 1 Jul 2005 Lighting: Portable lighting 12 * 1 Jul 2005 Studio lighting 15 * 1 Jul 2005 Lighting control systems 10 * 1 Jul 2005 Lighting grids - fixed 40 * 1 Jul 2005 Lighting hoists 15 * 1 Jul 2005 Microphones: Field or boom microphones 5 * 1 Jul 2005 Miniature or 'lapel' microphones 5 * 1 Jul 2005 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jul 2005 Studio or fixed microphones 10 * 1 Jul 2005 Microphone booms 10 * 1 Jul 2005 Microwave telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers Monitors: Audio monitors 10 * 1 Jul 2005 Video monitors: Cathode ray tube (CRT) monitors 8 * 1 Jul 2005 LCD and Plasma monitors 5 * 1 Jul 2005 Virtual monitor wall systems (including rear projection monitor walls) 5 * 1 Jul 2005 Non-linear editing systems (incorporating computer control, interface and hard disk system) 4 * 1 Jul 2005 Presentation automation systems 10 * 1 Jul 2005 Racks 20 * 1 Jul 2005 RF Modulation units 12 * 1 Jul 2005 Routing systems (incorporating control panels, hardware and switchers) 11 * 1 Jul 2005 Satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Servers (excluding data servers) 8 * 1 Jul 2005 Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) 12 * 1 Jul 2005 Slow motion controllers 10 * 1 Jul 2005 Switchers (including master control, presentation and production switchers) 10 * 1 Jul 2005 Teleprompters 10 * 1 Jul 2005 Translators 15 * 1 Jul 2005 Transmission towers 40 * 1 Jul 2005 Transmitters 15 * 1 Jul 2005 Transmitting masts (for mobile production vehicles) 10 * 1 Jul 2005 Under monitor and tally display systems 10 * 1 Jul 2005 Videocassette recorders 5 * 1 Jul 2005 Videotape players and recorders 8 * 1 Jul 2005 Internet publishing and broadcasting (57000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100) Telecommunications services (58010 to 58090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Backbone network assets: Conduits 40 * 1 Jul 2003 Cross connects (including digital and optical) 15 * 1 Jul 2003 Multiplexers (including wave division, terminal, and add-drop) 15 * 1 Jul 2003 Optical amplifiers 15 * 1 Jul 2003 Optical fibre cables 25 * 1 Jul 2003 Optical patch panels 25 * 1 Jul 2003 Regenerators 15 * 1 Jul 2003 International telecommunications submarine cables 15 * 1 Jul 2002 Microwave radio telecommunications assets: Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable): High capacity licensed microwave radio 10 * 1 Jul 2004 Medium capacity licensed microwave radio 8 * 1 Jul 2004 Low capacity licensed microwave radio 5 * 1 Jul 2004 Microwave radio system including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter: High capacity licensed microwave radio system ≥ 68Mb 10 * 1 Jul 2004 Medium capacity licensed microwave radio system ≥ 16Mb to <68Mb 8 * 1 Jul 2004 Low capacity licensed microwave radio system < 16Mb 5 * 1 Jul 2004 Class licence microwave radio system (including antenna) 3 * 1 Jul 2004 Multiplexers 10 * 1 Jul 2004 Towers (including guyed, lattice and steel or concrete poles) 25 * 1 Jul 2004 Mobile telecommunications assets: Base station assets: Antennas, battery backup, radio transmitters/receivers and rectifiers 6 * 1 Jul 2002 Towers 25 * 1 Jul 2002 Base station controller hardware 10 * 1 Jul 2002 Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10 * 1 Jul 2002 Mobile switching centre hardware 10 * 1 Jul 2002 Payphones (public telephones) 10 1 Jan 2001 Satellite communication assets: Communications satellites (geosynchronous orbit) 15 * 1 Jan 2005 High power amplifiers 12 * 1 Jan 2005 Multiplexers 10 * 1 Jan 2005 Satellite antennas: Electronic components, external (including low noise amplifiers) 8 * 1 Jan 2005 Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8 * 1 Jan 2005 Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20 * 1 Jan 2005 Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10 * 1 Jan 2005 Satellite telemetry and control systems 15 * 1 Jan 2005 Telecommunications assets: Air-conditioning units 5 * 1 Jul 2002 Batteries, rectifiers 6 * 1 Jul 2002 Racks 20 * 1 Jul 2003 Equipment shelters (transportable) 25 * 1 Jul 2003 Library and other information services (60100 to 60200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Libraries: Circulating (all classes of books) 10 1 Jan 2001 Music lending 6 ⅔ 1 Jan 2001 | FINANCIAL AND INSURANCE SERVICES (62100 to 64200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Banks: Demountable strongrooms 100 1 Jan 2001 Portable safes 40 1 Jan 2001 Strongroom doors 100 1 Jan 2001 | RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) Note: If the asset is hired or leased to and used predominantly by a particular industry and not listed below, see the entry under Table A for that industry Rental and hiring services (except real estate) (66110 to 67200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air Compressors: Compressors - reciprocating 7 * 1 Jul 2005 Compressors - rotary screw 10 * 1 Jul 2005 Compaction: Compactors - flat plate 8 * 1 Jul 2005 Compactors - vertical rammer 6 * 1 Jul 2005 Concreting assets: Brick/paving saws 5 * 1 Jul 2005 Concrete demolition saws 3 * 1 Jul 2005 Concrete kibble buckets 15 * 1 Jul 2005 Concrete mixers 4 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2005 Elevating work platforms (EWPs): Boom lifts (including knuckle and telescopic boom lifts) 15 * 1 Jul 2015 Personnel lifts 10 * 1 Jul 2015 Scissor lifts 10 * 1 Jul 2015 Generators: Cables 5 * 1 Jul 2005 Distribution boards 10 * 1 Jul 2005 Diesel 10 * 1 Jul 2005 Petrol 5 * 1 Jul 2005 Generator with attached lighting plant 10 * 1 Jul 2005 Household assets: Clothes dryers 5 * 1 Jan 2006 Digital video display (DVD) players 5 * 1 Jan 2006 Dishwashers 8 * 1 Jan 2006 Evaporative coolers, portable 5 * 1 Jan 2006 Freezers 6 * 1 Jan 2006 Microwave ovens 6 * 1 Jan 2006 Refrigerators 6 * 1 Jan 2006 Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 5 * 1 Jan 2006 Surround sound systems (incorporating audio-video receivers and speakers) 5 * 1 Jan 2006 Television sets 8 * 1 Jan 2006 Vacuum cleaners, portable 5 * 1 Jan 2006 Video cassette recorder systems (VCR) 5 * 1 Jan 2006 Washing machines 6 * 1 Jan 2006 Ladders (including stepladders, work platforms extension ladders, trestles and planks): Aluminium 4 * 1 Jul 2015 Fibreglass 4 * 1 Jul 2015 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 10 * 1 Jul 2014 Power tools: Chainsaws 3 * 1 Jul 2005 Hand tools - air 5 * 1 Jul 2005 Hand tools - battery 3 * 1 Jul 2008 Hand tools - electric 5 * 1 Jul 2005 Jackhammers - air 7 * 1 Jul 2005 Jackhammers - electric 3 * 1 Jul 2005 Nail guns - air 3 * 1 Jul 2005 Recreational vehicles: Campervans and motorhomes: Vehicles having a gross vehicle mass greater than 3 tonnes and 4WD vehicles 5 * 1 Jul 2015 Vehicles having a gross vehicle mass of 3 tonnes or less 8 * 1 Jul 2015 Caravans and camper trailers 12 * 1 Jul 2015 Scaffolding: Aluminium 5 * 1 Jul 2015 Fibreglass 5 * 1 Jul 2015 Steel 15 * 1 Jul 2015 Traffic management assets: Crash prevention assets: Barriers: Concrete 30 * 1 Jan 2006 Plastic 5 * 1 Jan 2006 Crash attenuators (truck mounted) 10 * 1 Jan 2006 Road marking assets: < 100 litre capacity 5 * 1 Jan 2006 100 to 500 litre capacity 9 * 1 Jan 2006 > 500 litre capacity 11 * 1 Jan 2006 Line grinders (walk behind) 5 * 1 Jan 2006 Traffic management signs: Arrow boards 10 * 1 Jan 2006 Speed observation signs 10 * 1 Jan 2006 Traffic lights - mobile 10 * 1 Jan 2006 Variable message signs 10 * 1 Jan 2006 Static signage (including safety cones, barricades, warning signs and bollards) 3 * 1 Jan 2006 Video recorder or equipment hiring 6 ⅔ 1 Jan 2001 Video tapes and games hiring ½ * 1 Jan 2001 Welders: Diesel 10 * 1 Jul 2005 Electric 5 * 1 Jul 2005 Note: where the terms 'freestanding' and 'fixed' are used in entries for residential property operators, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability. Residential property operators (67110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets generally: Air conditioning assets (excluding ducting, pipes and vents): Air handling units 20 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Damper motors (including variable air volume box controller) 10 * 1 Jul 2003 Fan coil units (connected to condensing set) 15 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split system) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Ceiling fans 5 * 1 Jul 2004 Clocks, electric 10 * 1 Jul 2004 Digital video display (DVD) players 5 * 1 Jul 2004 Door closers 10 * 1 Jul 2004 Door stops, freestanding 10 * 1 Jul 2004 Escalators (machinery and moving parts) 20 * 1 Jan 2003 Evaporative coolers: Fixed (excluding ducting and vents) 20 * 1 Jul 2005 Portable 10 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 10 1 Jan 2001 Floating timber 15 * 1 Jul 2004 Linoleum 10 1 Jan 2001 Vinyl 10 1 Jan 2001 Furniture, freestanding 13 ⅓ 1 Jan 2001 Garbage bins 10 * 1 Jul 2004 Garbage compacting systems (excluding chutes) 6 ⅔ 1 Jan 2001 Generators 20 1 Jan 2001 Gym assets: Cardiovascular 5 * 1 Jul 2004 Resistance 10 * 1 Jul 2004 Hand dryers, electrical 10 1 Jan 2001 Heaters: Fixed: Electric 15 * 1 Jul 2004 Gas: Ducted central heating unit 20 * 1 Jul 2004 Other 15 * 1 Jul 2004 Freestanding 15 * 1 Jul 2004 Hot water systems (excluding piping): Electric 12 * 1 Jul 2004 Gas 12 * 1 Jul 2004 Solar 15 * 1 Jul 2004 Intercom system assets 10 * 1 Jul 2004 Lifts (including hydraulic and traction lifts) 30 * 1 Jan 2003 Lights: Fittings (excluding hardwired) 5 * 1 Jul 2004 Freestanding 5 * 1 Jul 2004 Shades, removable 5 * 1 Jul 2004 Linen 5 * 1 Jul 2004 Master antenna television (MATV) assets: Amplifiers 10 * 1 Jul 2004 Modulators 10 * 1 Jul 2004 Power sources 10 * 1 Jul 2004 Mirrors, freestanding 15 * 1 Jul 2004 Radios 10 1 Jan 2001 Rugs 7 * 1 Jul 2004 Solar power generating system assets 20 * 1 Jul 2004 Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 7 * 1 Jul 2004 Surround sound systems (incorporating audio-video receivers and speakers) 10 * 1 Jul 2004 Telecommunications assets: Cordless phones 4 * 1 Jul 2004 Telephone hand sets 10 * 1 Jul 2004 Telephone systems - see Table B Telephony Television antennas, freestanding 5 * 1 Jul 2004 Television sets 10 * 1 Jul 2004 Vacuum cleaners: Ducted: Hoses 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Wands 10 * 1 Jul 2004 Portable 10 1 Jan 2001 Ventilation fans 20 * 1 Jul 2004 Video cassette recorder systems (VCRs) 5 * 1 Jul 2004 Water pumps 20 1 Jan 2001 Window blinds, internal 10 * 1 Jul 2004 Window curtains 6 * 1 Jul 2004 Window shutters, automatic: Controls 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Bathroom assets: Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 5 * 1 Jul 2004 Exhaust fans (including light/heating) 10 * 1 Jul 2004 Heated towel rails, electric 10 * 1 Jul 2004 Shower curtains (excluding curtain rods and screens) 2 * 1 Jul 2004 Spa bath pumps 20 * 1 Jul 2004 Fire control assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors (including addressable manual call points, heat, multi type and smoke) 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Emergency warning and intercommunication systems (EWIS): Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones (WIPs) 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Kitchen assets: Cook tops 12 * 1 Jul 2004 Crockery 5 * 1 Jul 2004 Cutlery 5 * 1 Jul 2004 Dishwashers 10 * 1 Jul 2004 Freezers 12 * 1 Jul 2004 Garbage disposal units 10 * 1 Jul 2004 Microwave ovens 10 * 1 Jul 2004 Ovens 12 * 1 Jul 2004 Range hoods 12 * 1 Jul 2004 Refrigerators 12 * 1 Jul 2004 Stoves 12 * 1 Jul 2004 Water filters, electrical 15 * 1 Jul 2004 Laundry assets: Clothes dryers 10 * 1 Jul 2004 Ironing boards, freestanding 7 * 1 Jul 2004 Irons 5 * 1 Jul 2004 Washing machines 10 * 1 Jul 2004 Outdoor assets: Automatic garage doors: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Barbecue assets: Fixed barbecue assets: Sliding trays and cookers 10 * 1 Jul 2004 Freestanding barbecues 5 * 1 Jul 2004 Floor carpet (including artificial grass and matting) 5 * 1 Jul 2004 Furniture, freestanding 5 * 1 Jul 2004 Gardening watering installations: Control panels 5 * 1 Jul 2004 Pumps 5 * 1 Jul 2004 Timing devices 5 * 1 Jul 2004 Garden lights, solar 8 * 1 Jul 2004 Garden sheds, freestanding 15 * 1 Jul 2004 Gates, electrical: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Operable pergola louvres: Controls 15 * 1 Jul 2004 Motors 15 * 1 Jul 2004 Sauna heating assets 15 * 1 Jul 2004 Sewage treatment assets: Controls 8 * 1 Jul 2004 Motors 8 * 1 Jul 2004 Spas: Fixed spa assets: Chlorinators 12 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters (electric or gas) 15 * 1 Jul 2004 Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2004 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Tennis court assets: Cleaners 3 * 1 Jul 2004 Drag brooms 3 * 1 Jul 2004 Nets 5 * 1 Jul 2004 Rollers 3 * 1 Jul 2004 Umpire chairs 15 * 1 Jul 2004 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 Closed circuit television systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexes) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including passive infra-red, photo sensors and vibration) 5 * 1 Jul 2004 Global System for Mobiles (GSM) Units 5 * 1 Jul 2004 Noise makers (including bells and sirens) 5 * 1 Jul 2004 Non-residential property operators (67120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial office building assets: Boilers 20 * 1 Jul 2005 Boiler pumps 5 * 1 Jul 2005 Building maintenance units 35 * 1 Jul 2005 Carpets 8 * 1 Jul 2005 Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Hot water installations (excluding commercial boilers and piping) 15 * 1 Jul 2005 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Uninterruptible power supply (UPS) systems: Line interactive types 5 * 1 Jul 2013 On line double conversion types 10 * 1 Jul 2013 Window blinds 20 * 1 Jul 2005 | PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) Scientific research services (69100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Scientific, medical and pharmaceutical research assets: Autoclaves: Bench top autoclaves 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Automated cell counters 5 * 1 Jul 2014 Automated colony pickers 5 * 1 Jul 2014 Balances 10 * 1 Jul 2014 Biological safety cabinets 10 * 1 Jul 2014 Cell harvesters 10 * 1 Jul 2014 Centrifuges: Bench top centrifuges 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Computed tomography (CT) scanners 10 * 1 Jul 2014 Digital cameras 3 * 1 Jul 2014 DNA sequencers 5 * 1 Jul 2014 Electrophoresis systems (incorporating power supplies and tanks) 7 * 1 Jul 2014 Electroporators 8 * 1 Jul 2014 Fermenters 10 * 1 Jul 2014 Flow cytometers 8 * 1 Jul 2014 Freeze dryers 10 * 1 Jul 2014 Freezers 10 * 1 Jul 2014 Gel documentation systems 5 * 1 Jul 2014 Glassware washers 8 * 1 Jul 2014 Heating blocks 10 * 1 Jul 2014 Homogenisers 7 * 1 Jul 2014 Incubators 6 * 1 Jul 2014 Liquid chromatography systems 5 * 1 Jul 2014 Liquid nitrogen assets (including dewars and tanks) 10 * 1 Jul 2014 Microscopes 10 * 1 Jul 2014 Microtomes 10 * 1 Jul 2014 Mixers 7 * 1 Jul 2014 Nano spectrophotometers 8 * 1 Jul 2014 Ovens 6 * 1 Jul 2014 Peristaltic pumps 7 * 1 Jul 2014 PH meters 7 * 1 Jul 2014 Plate readers 5 * 1 Jul 2014 Polymerase chain reaction (PCR) thermal cyclers 8 * 1 Jul 2014 Real-time PCR detection machines 5 * 1 Jul 2014 Refrigerators 8 * 1 Jul 2014 Robotic systems (including robotic liquid handling systems and robotic sampler systems) 5 * 1 Jul 2014 Shakers 7 * 1 Jul 2014 Sonicators (including water bath sonicators and sonicators with probes) 7 * 1 Jul 2014 Spectrophotometers (excluding nano spectrophotometers) 10 * 1 Jul 2014 Surface plasmon resonance (SPR) machines 5 * 1 Jul 2014 Vacuum concentrators 7 * 1 Jul 2014 Water baths (including refrigerated and shaking water baths) 7 * 1 Jul 2014 Water purification systems 8 * 1 Jul 2014 Surveying and mapping services (69220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Airborne imaging (cameras) 7 * 1 Jul 2015 Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Controllers 4 * 1 Jul 2015 Digital (electronic) levels 5 * 1 Jul 2015 Echo sounders 5 * 1 Jul 2015 GNSS/GIS handhelds (asset receivers) 3 * 1 Jul 2015 GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS) 5 * 1 Jul 2015 Ground imaging (pole cameras) 5 * 1 Jul 2015 Laser detectors/receivers (rod-eye receivers) 4 * 1 Jul 2015 Laser distance measurers/meters (DISTOs) 4 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Laser scanners - 3D (high definition surveying) - ground LIDAR 5 * 1 Jul 2015 Laser scanners - vehicle mounted - ground LIDAR 5 * 1 Jul 2015 LIDAR (airborne) 7 * 1 Jul 2015 Rail surveying assets: Mobile rail surveying equipment 5 * 1 Jul 2015 Platform clearance gauges 6 * 1 Jul 2015 Rail profile gauges 6 * 1 Jul 2015 Stereoplotters - digital/softcopy (hardware only) 10 * 1 Jul 2015 Tablets 4 * 1 Jul 2015 Theodolites (digital) 7 * 1 Jul 2015 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Traverse kits (incorporating tripods, tribrachs, prisms, poles and optical plummets) 5 * 1 Jul 2015 Unmanned aerial vehicles (drones): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 Unmanned surface vehicles 4 * 1 Jul 2015 Utility locator (underground service locator) assets: Ground penetrating radars (GPRs) 5 * 1 Jul 2015 Magnetic locators 5 * 1 Jul 2015 Service locators 5 * 1 Jul 2015 Signal generators 5 * 1 Jul 2015 Signal tracer for locators 4 * 1 Jul 2015 Advertising services (69400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Advertising signs - see Table B Advertising signs Veterinary services (69700) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Veterinarians' assets: Anaesthesia machines 10 * 1 Jan 2004 Animal blow dryers 5 * 1 Jan 2004 Animal cages: Fibreglass, plastic and polyethylene cages 10 * 1 Jan 2004 Stainless steel cages 20 * 1 Jan 2004 Animal patient monitoring assets (including blood pressure monitors, CO 2 end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 Animal scales 7 * 1 Jan 2004 Dental assets: Dental units 10 * 1 Jan 2004 Ultrasonic scalers (standalone) 10 * 1 Jan 2004 Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) 10 * 1 Jan 2004 Electrocautery units 10 * 1 Jan 2004 Electroejaculators 6 * 1 Jan 2004 Hydrobaths 8 * 1 Jan 2004 Pathology assets: Centrifuges 5 * 1 Jan 2004 Laboratory analysers: Electrolyte analysers 4 * 1 Jan 2004 Generally 5 * 1 Jan 2004 Microscopes 10 * 1 Jan 2004 Surgery lights 10 * 1 Jan 2004 Tables and tubs 20 * 1 Jan 2004 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jan 2004 X-ray assets (excluding direct radiography assets): Mobile or portable x-ray units 10 * 1 Jan 2004 X-ray processors - automatic 10 * 1 Jan 2004 Professional photographic services (69910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) 3 * 1 Jul 2015 Camera lenses 5 * 1 Jul 2015 Digital cameras: Compact cameras (including point and shoot cameras) 3 * 1 Jul 2015 Compact system cameras (including bridge cameras, micro four-thirds cameras, mirrorless cameras) 3 * 1 Jul 2015 Medium format single lens reflex (SLR) camera systems (including camera bodies and digital backs) 4 * 1 Jul 2015 SLR cameras (including full-frame SLR cameras) 3 * 1 Jul 2015 Lighting assets: Electronic flash units (including compact flash heads, monolights): Portable 3 * 1 Jul 2015 Studio lightings 5 * 1 Jul 2015 Light meters 5 * 1 Jul 2015 Light shaping tools (including modelling glass protectors, reflectors and scrims, softboxes and umbrellas) 3 * 1 Jul 2015 Portable flash units (including flashguns) 2 * 1 Jul 2015 Power packs (including battery packs and compact flash generators) 4 * 1 Jul 2015 Support assets: Backdrop support systems (including background elevation systems) 10 * 1 Jul 2015 Bags and cases 5 * 1 Jul 2015 Camera track sliders 2 * 1 Jul 2015 Light stands (including boom arms) 5 * 1 Jul 2015 Photographic printers/plotters 4 * 1 Jul 2015 Tent and shooting tables 2 * 1 Jul 2015 Tripods 5 * 1 Jul 2015 Unmanned aerial vehicles (UAVs) - rotary 2 * 1 Jul 2015 Wind machines 5 * 1 Jul 2015 | ADMINISTRATIVE AND SUPPORT SERVICES (72110 to 73200) Building and other industrial cleaning services (73110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) 2 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Other (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Polishing, carpet cleaning and floor stripping assets (including floor polishers, burnishers, rotary scrubbers, encapsulation machines and floor strippers): Portable 5 * 1 Jul 2010 Ride-on 5 * 1 Jul 2010 Pressure washers: Portable 4 * 1 Jul 2010 Trailer or truck mounted 7 * 1 Jul 2010 Scrubbers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Steam cleaners for sanitising floor and surfaces 5 * 1 Jul 2010 Sweepers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Road sweeper trucks (including sweepers) 10 *# 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable (including upright machines) 5 * 1 Jul 2010 Ride-on or stand on 7 * 1 Jul 2010 Gardening services (73130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Arboriculture and gardening services: Blowers 3 * 1 Jan 2004 Brushcutters (including whipper snippers) 2 * 1 Jan 2004 Chainsaws (including pole pruners) 2 * 1 Jan 2004 Elevating work platforms 15 * 1 Jan 2004 Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3 * 1 Jan 2004 Hedge trimmers 4 * 1 Jan 2004 Lawn edgers (excluding brushcutters) 4 * 1 Jan 2004 Lawn mowers: Cylinder 7 * 1 Jan 2004 Push (rotary) 2 * 1 Jan 2004 Ride-ons 5 * 1 Jan 2004 Self propelled (rotary) 2 * 1 Jan 2004 Stump grinders 5 * 1 Jan 2004 Tractors 8 * 1 Jan 2004 Tractor attachments: Roller mowers 4 * 1 Jan 2004 Slashers 4 * 1 Jan 2004 Trailers used to carry tree and grass clippings 5 * 1 Jan 2004 Tree climbing assets: Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1 * 1 Jan 2004 Climbing spurs 10 * 1 Jan 2004 Friction lowering devices 10 * 1 Jan 2004 Harness 3 * 1 Jan 2004 Ropes 1 * 1 Jan 2004 Wood chippers 8 * 1 Jan 2004 Packaging services (73200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fruit and vegetables pack houses assets used off farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 4 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 General assets: Bins 5 * 1 Jul 2008 Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 10 * 1 Jul 2008 Receival hoppers (including water dumps) 10 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 10 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nuts assets: Crackers 7 * 1 Jul 2008 Drying silos 15 * 1 Jul 2008 Separating assets (including air separators, trommels and vibrating screens) 10 * 1 Jul 2008 | EDUCATION AND TRAINING (80100 to 82200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Kindergarten furniture and play equipment 5 1 Jan 2001 | HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Medical assets (used in common across all health care industry segments): Benchtop sterilisers 5 * 1 Jul 2003 Benchtop ultrasonic cleaners 7 * 1 Jul 2003 Clinical furniture 10 * 1 Jul 2003 X-ray viewers 10 * 1 Jul 2003 Hospitals (84010 to 84020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hospital assets: Anaesthesia machines 10 * 1 Jan 2003 Angiography assets: Image acquisition systems (incorporating computers with digital subtraction capability, digital cameras, monitors and integrated software) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Patient gantries or tables, patient monitoring assets, positioning assets and pressure injectors 10 * 1 Jul 2002 Cell savers and cell separators 7 * 1 Jan 2003 Colposcopes 10 * 1 Jan 2003 Defibrillators 10 * 1 Jan 2003 Diathermy and cautery machines/electrosurgical generators 10 * 1 Jan 2003 Endoscopic surgery assets (excluding disposable accessories): Arthroscopic fluid management systems 7 * 1 Jan 2003 Endoscopes (flexible and rigid) and endoscopic surgical instruments 4 * 1 Jan 2003 Endoscopic camera systems: Beam splitters and light sources 10 * 1 Jan 2003 Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5 * 1 Jan 2003 Still cameras 7 * 1 Jan 2003 Video monitors and video recorders 7 * 1 Jan 2003 Endoscopic electrosurgical generators 10 * 1 Jan 2003 Endoscopic lasers 10 * 1 Jan 2003 Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5 * 1 Jan 2003 Haemodialysis machines 7 * 1 Jan 2003 Head lights 7 * 1 Jan 2003 Hospital furniture: Beds: Electronic 7 * 1 Jan 2003 Mechanical 10 * 1 Jan 2003 Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators and overbed tables 10 * 1 Jan 2003 Infusion pumps: General, pain management and rapid 8 * 1 Jan 2003 Syringe driven 6 * 1 Jan 2003 Insufflators 10 * 1 Jan 2003 Lithotriptors used for extra-corporeal shock wave lithotripsy 7 * 1 Jan 2003 Mechanical assist assets: Calf and cuff compression devices 8 * 1 Jan 2003 Cardiac bypass and heart lung machines 8 * 1 Jan 2003 Intra-aortic balloon pumps 8 * 1 Jan 2003 Ventricular assist heart pumps 8 * 1 Jan 2003 Natal care assets (including incubators, infant warmers and mobile infant warmers) 7 * 1 Jan 2003 Operating tables and attachments: Electronic 10 * 1 Jan 2003 Mechanical 13 * 1 Jan 2003 Operating theatre lights 8 * 1 Jan 2003 Pan flushers 10 * 1 Jan 2003 Patient hoists and lifters 10 * 1 Jan 2003 Patient monitoring assets: Bedside monitoring systems 7 * 1 Jan 2003 Cardiac monitors 7 * 1 Jan 2003 ECGs (electrocardiographs) 7 * 1 Jan 2003 Foetal monitors 7 * 1 Jan 2003 Pulse oximeters 7 * 1 Jan 2003 Vital signs monitors 7 * 1 Jan 2003 Patient warming assets (excluding disposable accessories): Fluid warmers 10 * 1 Jan 2003 Forced air patient warmers 10 * 1 Jan 2003 Smoke evacuators 8 * 1 Jan 2003 Sterilisation and autoclave processing assets: Drying cabinets 10 * 1 Jan 2003 Endoscope sterilisers and disinfectors 5 * 1 Jan 2003 Flash sterilisers 10 * 1 Jan 2003 Instrument washers 10 * 1 Jan 2003 Pre-vacuum sterilisers 10 * 1 Jan 2003 Ultrasonic cleaners and baths 7 * 1 Jan 2003 Surgical instruments: Hand held manually operated instruments 8 * 1 Jan 2003 Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7 * 1 Jan 2003 Ultrasonic aspirators 10 * 1 Jan 2003 Ultrasonic scalpels 10 * 1 Jan 2003 Surgical lasers (excluding ophthalmic surgical lasers) 10 * 1 Jan 2003 Surgical microscopes 10 * 1 Jan 2003 Ultrasonic bladder scanners 10 * 1 Jan 2003 Ultrasonic needle guides 10 * 1 Jan 2003 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5 * 1 Jul 2002 Ventilators: Fixed 7 * 1 Jan 2003 Portable 5 * 1 Jan 2003 Wheelchairs 10 * 1 Jan 2003 Dental services (85310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dentists' assets: Air abrasion units 10 * 1 Jul 2003 Air compressors 10 * 1 Jul 2003 Amalgamators 7 * 1 Jul 2003 Amalgam separators 7 * 1 Jul 2003 Computerised (CAD/CAM) ceramic restoration systems: Imaging units 7 * 1 Jul 2003 Milling units 5 * 1 Jul 2003 Curing lights (halogen) 5 * 1 Jul 2003 Dental chairs 10 * 1 Jul 2003 Dental instruments: Hand-held manually operated instruments 3 * 1 Jul 2003 Handpieces (driven by compressed air, compressed gas or electricity) 3 * 1 Jul 2003 Dental lasers: Hard tissue and soft tissue lasers 7 * 1 Jul 2003 Soft tissue and whitening lasers 7 * 1 Jul 2003 Soft tissue lasers 10 * 1 Jul 2003 Dental loupes 10 * 1 Jul 2003 Dental operating lights 10 * 1 Jul 2003 Dental units 10 * 1 Jul 2003 Dental x-ray assets: Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding OPG systems) 15 * 1 Jul 2003 Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) 7 * 1 Jul 2003 Intra-oral x-ray film processors 10 * 1 Jul 2003 Handpiece cleaners 5 * 1 Jul 2003 Intra-oral camera systems (incorporating camera and integrated processor/docking station) 7 * 1 Jul 2003 Nitrous oxide sedation units 20 * 1 Jul 2003 Oral surgical motors 5 * 1 Jul 2003 Suction units 10 * 1 Jul 2003 Ultrasonic scalers (standalone) 10 * 1 Jul 2003 Optometry and optical dispensing (85320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Optical assets: Automatic refractometers/keratometers 5 * 1 Jan 2004 Cameras (including anterior segment cameras, retinal cameras, fundus cameras): Analogue 8 * 1 Jan 2004 Digital 4 * 1 Jan 2004 Colour vision testers (automated) 8 * 1 Jan 2004 Corneal topography systems 5 * 1 Jan 2004 Examination chairs 10 * 1 Jan 2004 Glaucoma diagnostic assets (including ocular coherence tomographs (OCTs), scanning laser ophthalmoscopes and scanning laser polarimeters) 5 * 1 Jan 2004 Keratometers (Ophthalmometers): Automated 5 * 1 Jan 2004 Manual 12 * 1 Jan 2004 Ophthalmic surgery assets: Microkeratome 3 * 1 Jan 2004 Ophthalmic cryo surgery systems 5 * 1 Jan 2004 Ophthalmic diathermy surgery systems 5 * 1 Jan 2004 Ophthalmic lasers: Non-refractive 10 * 1 Jan 2004 Refractive (including eye tracking systems) 4 * 1 Jan 2004 Phacoemulsification systems 4 * 1 Jan 2004 Pupillometers (used for refractive surgery) 5 * 1 Jan 2004 Vitrectomy systems 4 * 1 Jan 2004 Wave front analysers 4 * 1 Jan 2004 Ophthalmic viewers 5 * 1 Jan 2004 Ophthalmoscopes: Direct (including power supply) 8 * 1 Jan 2004 Indirect 9 * 1 Jan 2004 Optical dispensing assets - see Table A Photographic, optical and ophthalmic equipment manufacturing (24110) Refraction units (including examination chair, instrument arms, table and light source) 10 * 1 Jan 2004 Refractometers (automated) 5 * 1 Jan 2004 Slit lamp biomicroscopes: Hand-held 9 * 1 Jan 2004 Mounted 12 * 1 Jan 2004 Telemedicine digital imaging systems (excluding imaging devices) 4 * 1 Jan 2004 Tonometers: Contact tonometers: Applanation: Hand-held 6 * 1 Jan 2004 Mounted 8 * 1 Jan 2004 Electronic 6 * 1 Jan 2004 Non-contact tonometers: Hand-held 5 * 1 Jan 2004 Table mounted 8 * 1 Jan 2004 Trial lens sets 20 * 1 Jan 2004 Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, laser interference biometers, pachymeters and ultrasound biomicroscopes (UBMs)) 5 * 1 Jan 2004 Visual acuity testing assets: Automated vision testers 6 * 1 Jan 2004 Manual vision testers (phoropters) 12 * 1 Jan 2004 Visual acuity charts (illuminated) 10 * 1 Jan 2004 Visual acuity chart projectors (automated) 8 * 1 Jan 2004 Visual field testing assets (perimeters) - automated 5 * 1 Jan 2004 Pathologist and other pathology services (85202 and 85209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pathologists' assets: Batch slide stainer 6 * 1 Jan 2002 Bio hazard chambers 10 * 1 Jan 2002 Centrifuges 5 * 1 Jan 2002 Incubators 6 * 1 Jan 2002 Laboratory analysers 5 * 1 Jan 2002 Microscopes 10 * 1 Jan 2002 Rotary microtomes 6 * 1 Jan 2002 Tissue embedding systems 6 * 1 Jan 2002 Tissue processors 6 * 1 Jan 2002 Podiatry services (85399) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Podiatrists' assets: Computerised orthoses manufacturing assets: Carving mills 7 * 1 Jul 2003 Contact pin digitisers 7 * 1 Jul 2003 Doppler vascularscopes 5 * 1 Jul 2003 Electric nail drills: Dust extraction drills 7 * 1 Jul 2003 Portable dust extraction drills 5 * 1 Jul 2003 Water and alcohol based spray drills 4 * 1 Jul 2003 Examination/magnifying lamps 10 * 1 Jul 2003 Footrests 10 * 1 Jul 2003 Gait analysis assets: Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) 4 * 1 Jul 2003 Non-computerised: Treadmills 10 * 1 Jul 2003 Video cameras 5 * 1 Jul 2003 Video monitors and video recorders 7 * 1 Jul 2003 Orthotic benchtop grinders 6 * 1 Jul 2003 Patient chairs 12 * 1 Jul 2003 Podiatric instruments 3 * 1 Jul 2003 Vacuum presses 3 * 1 Jul 2003 Vascular neurological assessment assets: Monofilaments 2 * 1 Jul 2003 Tuning forks 10 * 1 Jul 2003 Radiology and diagnostic imaging services (85201, 85203 and 85209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Radiologists' diagnostic imaging assets: Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer and integrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) 10 * 1 Jul 2002 Computed radiography (CR) digitisers 4 * 1 Jul 2002 Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) 10 * 1 Jul 2002 Film digitisers 4 * 1 Jul 2002 Fluoroscopy assets (excluding direct radiography assets): Fixed systems (incorporating buckies, generators, screening tables and suspensions) 15 * 1 Jul 2002 Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Mobile systems (incorporating buckies, generators, screening tables and suspensions) 10 * 1 Jul 2002 Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) 15 * 1 Jul 2002 Patient archival and communication systems (PACS) 4 * 1 Jul 2002 Processing assets: Daylight imaging processors 9 * 1 Jul 2002 Dry laser imaging processors 8 * 1 Jul 2002 Wet laser imaging processors 10 * 1 Jul 2002 Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 X-ray assets (excluding direct radiography assets): Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002 Specialist medical services n.e.c (85129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Neurologists' assets: Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Thoracic physicians' assets: Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003 Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) 7 * 1 Jul 2003 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Spirometers 7 * 1 Jul 2003 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide monitors, integrated pulse oximeters, integrated computers and integrated software) 7 * 1 Jul 2003 Nursing home operation (86011) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beds: Electronic 7 * 1 Jul 2004 Mechanical 10 * 1 Jul 2004 Bedside cabinets/lockers, carts and poles and overbed tables 10 * 1 Jul 2004 Commodes 10 * 1 Jul 2004 Nurse call systems 7 * 1 Jul 2004 Pan flushers 10 * 1 Jul 2004 Patient hoists and lifters 10 * 1 Jul 2004 Patient monitoring assets 7 * 1 Jul 2004 Patient scales 10 * 1 Jul 2004 Shower chairs 7 * 1 Jul 2004 Trolleys 10 * 1 Jul 2004 Wheelchairs 10 * 1 Jul 2004 | ARTS AND RECREATION SERVICES (89100 to 92099) Heritage activities (89100 to 89220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Museum displays in aircraft/war museums 100 1 Jan 2001 Parks and gardens: Lion parks: Animal cages and sheds 20 1 Jan 2001 Animal huts 10 1 Jan 2001 Planetarium domes 33 ⅓ 1 Jan 2001 Sea life centres: Fibreglass aquarium tanks 20 1 Jan 2001 Ketches 13 ⅓ 1 Jan 2001 TV audio systems 10 1 Jan 2001 Creative and performing arts activities (90010 to 90030) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Theatre equipment: Accessories (theatrical - wigs, costumes etc) 5 1 Jan 2001 Health and fitness centres and gymnasia operation (91110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Health and fitness centre operation assets: Cardiovascular training machines: Cross trainers, steppers and treadmills 4 * 1 Jul 2012 Exercise bicycles (including spin bicycles, upright and recumbent bicycles) 4 * 1 Jul 2012 Rowing machines 5 * 1 Jul 2012 Free weight training assets: Barbells, dumbbells, kettle bells, weight plates and storage racks 6 * 1 Jul 2012 Benches (including abdominal crunch, adjustable, declined, inclined and flat benches) 8 * 1 Jul 2012 Resistance training machines (including abdomen, arm, back, chest, hip, leg, shoulder and multiple training machines) 8 * 1 Jul 2012 Support assets: Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and televisions) 4 * 1 Jul 2012 Fans (including wall mounted) 5 * 1 Jul 2012 Lockers 8 * 1 Jul 2012 Platform scales 5 * 1 Jul 2012 Sport and recreation services (91121 to 91390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video games/simulators (cabinet) 5 ½ * 1 Jul 2001 Dedicated video games/simulators 3 ½ * 1 Jul 2001 Interchangeable video game kits 1 * 1 Jul 2001 Juke boxes (compact disc) 10 * 1 Jul 2001 Photo-image machines 3 ½ * 1 Jul 2001 Pinball machines 3 ½ * 1 Jul 2001 Pool/billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 5 ½ * 1 Jul 2001 Table games (including air hockey, soccer etc) 5 ½ * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides (gravity powered) 20 * 1 Jan 2002 Bowling centres (plant and equipment): Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Carpets 4 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Golf courses (miniature): Carpets on stairways 3 1 Jan 2001 Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Racehorses 10 1 Jan 2001 Racing cars 2 1 Jan 2001 Shuffle boards 10 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machines 13 ⅓ 1 Jan 2001 Space theatre domes 33 ⅓ 1 Jan 2001 Tennis court surfaces: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Trampolines 10 1 Jan 2001 Gambling activities (92010 to 92099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Poker/gaming machines 7 * 1 Jul 2009 Totalisators: Computer equipment 10 1 Jan 2001 Ancillary equipment (eg ticket issuing machines) 13 ⅓ 1 Jan 2001 | OTHER SERVICES (94110 to 96030) Automotive repair and maintenance (94110 to 94199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automotive and heavy vehicle repair and maintenance assets: Air conditioning assets: Refrigerant leak detectors 3 * 1 Jul 2011 Refrigerant management systems 5 * 1 Jul 2011 Refrigerant recovery machine 5 * 1 Jul 2011 Refrigerant recovery and recycling machines 5 * 1 Jul 2011 Vacuum pumps 5 * 1 Jul 2011 Air tools including ratchet guns 2 * 1 Jul 2011 Automatic transmission flush and fill machines 5 * 1 Jul 2011 Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Battery chargers 5 * 1 Jul 2011 Battery testers 5 * 1 Jul 2011 Brake disc and drum grinding lathes: Fixed 10 * 1 Jul 2011 Portable on-car 5 * 1 Jul 2011 Brake fluid testers 5 * 1 Jul 2011 Brake shoe riveters 5 * 1 Jul 2011 Brake system flushers 5 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Continuous diesel engine particulate testers 5 * 1 Jul 2011 Cooling system flushers 5 * 1 Jul 2011 Decelerometer brake testers 7 * 1 Jul 2011 Diagnostic assets: Diagnostic and roller dynamometers, performance and emissions testers 10 * 1 Jul 2011 Engine analysers 5 * 1 Jul 2011 Electrical test benches 10 * 1 Jul 2011 Fuel injection pump test benches 5 * 1 Jul 2011 Oscilloscopes 10 * 1 Jul 2011 Scan tools 5 * 1 Jul 2011 Diesel engine emission testers 5 * 1 Jul 2011 Drill presses 15 * 1 Jul 2011 Drive-on plate brake, steering and suspension testing machines 10 * 1 Jul 2011 Drive-on shock absorber testers 10 * 1 Jul 2011 Dual wheel removers 8 * 1 Jul 2011 Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8 * 1 Jul 2011 Engine cranes 10 * 1 Jul 2011 Exhaust gas analysers for petrol engines: Computer operated 5 * 1 Jul 2011 Standalone 10 * 1 Jul 2011 Exhaust stands 11 * 1 Jul 2011 Flywheel grinders 13 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Headlight testers 7 * 1 Jul 2011 Hydraulic brake hose machines 5 * 1 Jul 2011 Hydraulic presses 10 * 1 Jul 2011 Jacks: Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Transmission jacks: Used for car and light truck repairs 8 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Vehicle positioning jacks 3 * 1 Jul 2011 Lathes 20 * 1 Jul 2011 Measuring assets: Micrometers 10 * 1 Jul 2011 Tension wrenches 5 * 1 Jul 2011 Tyre pressure gauges 5 * 1 Jul 2011 Noise level meters 5 * 1 Jul 2011 Oil and grease delivery systems: Bunding: Polyethylene pallets 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Distribution lines: Polyethylene 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Guns and pumps 3 * 1 Jul 2011 Reels: Plastic 3 * 1 Jul 2011 Steel 7 * 1 Jul 2011 Tanks (including waste oil tanks) 20 * 1 Jul 2011 Oil filter crushers 10 * 1 Jul 2011 Parts cleaners and washers 7 * 1 Jul 2011 Pipe and tube benders 10 * 1 Jul 2011 Pipe and tube saws and cutters 10 * 1 Jul 2011 Power steering flushing systems 5 * 1 Jul 2011 Pressure washers 4 * 1 Jul 2011 Sand blasters 7 * 1 Jul 2011 Spring compressors 5 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Toolbox roller cabinets 7 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Truck brake imbalance testers 5 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Vehicle service and inspection lane assets: Control consoles 10 * 1 Jul 2011 Data collection devices (including bar code readers, mobile recorders and transponders) 5 * 1 Jul 2011 Floor unit assets: Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Roller brake testers 10 * 1 Jul 2011 Shock absorber testers 10 * 1 Jul 2011 Side slip testers 10 * 1 Jul 2011 Speedometer tester 10 * 1 Jul 2011 Suspension play detectors 10 * 1 Jul 2011 Vehicle special tools 5 * 1 Jul 2011 Waste oil evacuators 5 * 1 Jul 2011 Welders: Electric 10 * 1 Jul 2011 Oxy-acetylene 10 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifter incorporating tyre spreaders 8 * 1 Jul 2011 Work platform ladders 10 * 1 Jul 2011 Automotive body, paint and interior repair n.e.c. (94129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car wash and detailing assets: Activation and entry station assets including bay controllers, pay station assets and bank note change machines 10 * 1 Jul 2009 Automatic car wash assets including rollover and tunnel washes: Friction washer system assets including gantry, rails and arches and driers 10 * 1 Jul 2009 Touch free pressure washer system assets including gantry, rails and arches and driers 10 * 1 Jul 2009 Car conveyor system assets (incorporating correlators, sensors, tracks and rails) 15 * 1 Jul 2009 Detailing assets: Steam cleaners 10 * 1 Jul 2009 Vacuum cleaners 10 * 1 Jul 2009 Hand and self serve car wash assets: Ceiling and wall booms 10 * 1 Jul 2009 Large vehicle wash assets: Hoists 20 * 1 Jul 2009 Side brush cleaning system assets 10 * 1 Jul 2009 Support assets: Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Plant room assets: Air compressors: Compressors - reciprocating 7 * 1 Jul 2009 Compressors - screw 10 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Pumps 12 * 1 Jul 2009 Water treatment assets: Filter system assets including reverse osmosis 10 * 1 Jul 2009 Tanks 20 * 1 Jul 2009 Vending machines 5 * 1 Jul 2009 Smash repair assets: Air compressors 10 * 1 Jul 2009 Dust extraction systems: Metal arms 15 * 1 Jul 2009 Stationary vacuum dust collection units 5 * 1 Jul 2009 Frame straightening assets: Aligning benches 15 * 1 Jul 2009 Chassis measuring assets: Computerised 10 * 1 Jul 2009 Manual 10 * 1 Jul 2009 Hoists 20 * 1 Jul 2009 Painting assets: Buffing machines 3 * 1 Jul 2009 Infrared paint dryers: Heating arches 20 * 1 Jul 2009 Mobile 7 * 1 Jul 2009 Sanders 3 * 1 Jul 2009 Spectrophotometers 4 * 1 Jul 2009 Spray bake ovens 12 * 1 Jul 2009 Spray guns 3 * 1 Jul 2009 Spray gun washing machines 5 * 1 Jul 2009 Vacuum dust collection mobile units 3 * 1 Jul 2009 Waste water filtering system assets: Oil and water separators 15 * 1 Jul 2009 Pumps 5 * 1 Jul 2009 Tanks 15 * 1 Jul 2009 Water pressure cleaners 3 * 1 Jul 2009 Welders 5 * 1 Jul 2009 Other machinery and equipment repair and maintenance (94290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: Field service assets: Assets used in field service that are not listed under this sub-heading - use any relevant determination listed under Workshop assets below Air compressors 8 * 1 Jul 2015 Cranes 10 * 1 Jul 2015 Cutting machines 8 * 1 Jul 2015 Diagnostic assets 5 * 1 Jul 2015 Lathes 5 * 1 Jul 2015 Line boring machines 10 * 1 Jul 2015 Milling machines 8 * 1 Jul 2015 Turning machines 8 * 1 Jul 2015 Trailers: Generally (including comb trailers and tilt trailers) - see Table B Motor vehicles and trailers Service trailers (incorporating built-in hoses, built-in pumps, built-in tanks etc) 10 * 1 Jul 2015 Workshop assets: Air conditioning service assets (including refrigerant management/charging stations, refrigerant recovery machines, refrigerant recovery and recycling machines and vacuum pumps) 5 * 1 Jul 2015 Air compression assets (including air dryers, air receivers, compressors and packaged air compression systems) 10 * 1 Jul 2015 Battery chargers 5 * 1 Jul 2015 Battery load testers 5 * 1 Jul 2015 Bending machines: Folders 15 * 1 Jul 2015 Pipe and tube benders 10 * 1 Jul 2015 Press brakes 20 * 1 Jul 2015 Brake shoe riveting machines 5 * 1 Jul 2015 Brake testers (including in-ground and mobile roller brake testers) 10 * 1 Jul 2015 Boring machines (including floor borers, jib borers, horizontal and vertical boring machines) 15 * 1 Jul 2015 Diagnostic, measuring and testing assets: Generally (including co-ordinate measuring machines, dynamometers, electrical testers, flow meters, hardness testers, hydraulic testers and multimeters) 10 * 1 Jul 2015 Laptop diagnostic systems: Laptops - see Table B Computers, Laptops Machine interface units 3 * 1 Jul 2015 Tyre pressure gauges 5 * 1 Jul 2015 Vehicle specific diagnostic assets 5 * 1 Jul 2015 Drilling machines (including drill presses, magnetic drills, pedestal drills and radial arm drills) 10 * 1 Jul 2015 Flange facers 5 * 1 Jul 2015 Forklift attachments 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Grinding machines (including gear grinding machines) 10 * 1 Jul 2015 Guillotine shears 15 * 1 Jul 2015 Heat treatment assets (including furnaces and quenches) 15 * 1 Jul 2015 Hydraulic hose crimpers 10 * 1 Jul 2015 Lathes: CNC lathes 10 * 1 Jul 2015 Manual lathes 20 * 1 Jul 2015 Lifting assets: Cranes: Jib cranes (including column/wall mounted, floor mounted/freestanding and portable jib cranes) 15 * 1 Jul 2015 Overhead cranes 25 * 1 Jul 2015 Pick & carry cranes/yard cranes 10 * 1 Jul 2015 Portable cranes generally (including engine cranes, engine hoists, floor cranes, mobile gantries, shop cranes etc) 15 * 1 Jul 2015 Hoists 10 * 1 Jul 2015 Jacks (including air hydraulic jacks, hydro pneumatic jacks, floor jacks, transmission jacks, trolley jacks and truck jacks) 5 * 1 Jul 2015 Scissor lifts 15 * 1 Jul 2015 Vehicle lifters (including mobile column lifts and post hoists) 20 * 1 Jul 2015 Machining centres 10 * 1 Jul 2015 Milling machines (including bed mills and universal mills) 10 * 1 Jul 2015 Oil recovery, service and treatment assets: Collection vessels/tanks 20 * 1 Jul 2015 Dangerous goods containers 15 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Painting assets: Buffing machines 3 * 1 Jul 2015 Paint agitators 3 * 1 Jul 2015 Space heaters 10 * 1 Jul 2015 Spray booths 15 * 1 Jul 2015 Spray gun washing machines 5 * 1 Jul 2015 Parts washing machines 7 * 1 Jul 2015 Pipe cutting machines 10 * 1 Jul 2015 Plasma cutters 10 * 1 Jul 2015 Presses: Hydraulic presses 10 * 1 Jul 2015 Punch and shear machines 15 * 1 Jul 2015 Saws (including band saws and cold cut saws) 10 * 1 Jul 2015 Stands (including axle stands, engine stands and transmission stands) 10 * 1 Jul 2015 Storage assets (including racking, shelving, safety cabinets and storage cabinets) 10 * 1 Jul 2015 Surface preparation assets: Abrasive blasting assets: Abrasive blasting machines (incorporating blasting pots, hoses, nozzles, valves etc) 10 * 1 Jul 2015 Abrasive recovery/recycling machines and associated equipment (including storage hoppers) 12 * 1 Jul 2015 Blast booths/chambers 12 * 1 Jul 2015 Dust collection and ventilation systems 12 * 1 Jul 2015 Pressure cleaners/washers 4 * 1 Jul 2015 Toolboxes and toolbox roller cabinets 7 * 1 Jul 2015 Tooling: Moulds 7 * 1 Jul 2015 Press brake dies 10 * 1 Jul 2015 Tooling for lathes, machining centres, milling machines and other machine tools 7 * 1 Jul 2015 Vehicle specific specialised tooling 5 * 1 Jul 2015 Workholding devices (including jigs and fixtures) 7 * 1 Jul 2015 Tools: Hand tools (manually operated) 10 * 1 Jul 2015 Hand held power tools (air, battery and electric) 3 * 1 Jul 2015 Power packs 5 * 1 Jul 2015 Torque/tension wrenches 5 * 1 Jul 2015 Torque wrench pumps (pneumatic and electric driven) 5 * 1 Jul 2015 Trolleys (including powered and electrodrive trolleys) 10 * 1 Jul 2015 Turning machines 10 * 1 Jul 2015 Waste water recovery and treatment assets: Grease traps 10 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Tanks and separators 15 * 1 Jul 2015 Waterjet cutting machines 10 * 1 Jul 2015 Weight scales (corner weight) 10 * 1 Jul 2015 Welding assets: Welders (including arc, MIG, TIG, multi process and oxy-acetylene welders/cutters) 10 * 1 Jul 2015 Weld tables and positioners (including rotary tables) 10 * 1 Jul 2015 Welding helmets incorporating respirators 3 * 1 Jul 2015 Wire feeders 5 * 1 Jul 2015 Wheel service assets: Bead breaker kits 5 * 1 Jul 2015 Tyre changers 5 * 1 Jul 2015 Wheel aligners 7 * 1 Jul 2015 Wheel balancers 5 * 1 Jul 2015 Wheel handlers and lifters 5 * 1 Jul 2015 Wheel play detectors 10 * 1 Jul 2015 Work benches and tables 15 * 1 Jul 2015 Hairdressing and beauty services (95110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beauty industry assets: Electrical treatment assets: Faradic, galvanic, high frequency and multi function units 10 * 1 Jul 2010 Light therapy units (including intense pulse light systems) 10 * 1 Jul 2010 Micro dermabrasion units 5 * 1 Jul 2010 Hydrotherapy assets: Spa capsules 10 * 1 Jul 2010 Vichy shower units 10 * 1 Jul 2010 Wet tables 10 * 1 Jul 2010 Massage and treatments beds: Dry hydrotherapy (including flotation) 7 * 1 Jul 2010 Electronic 7 * 1 Jul 2010 Non electronic (including folding) 10 * 1 Jul 2010 Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Sterilisation processing assets (including autoclaves and hot towel cabinets) 5 * 1 Jul 2010 Hairdressing industry assets: Barber chairs 15 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type) 5 * 1 Jul 2010 Cutting chairs (including styling chairs and cutting stools) 10 * 1 Jul 2010 Cutting and styling workstations, freestanding 10 * 1 Jul 2010 Display shelving, freestanding 10 * 1 Jul 2010 Hairdryers and heat accelerator machines (excluding hand held) 15 * 1 Jul 2010 Reception furniture (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Shampoo units and wash lounges, freestanding 10 * 1 Jul 2010 Funeral, crematorium and cemetery services (95200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Funeral directors' plant 20 1 Jan 2001 Laundry and dry cleaning services (95310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Carpet, upholstery and rug cleaning services assets: Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) 5 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Others (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable cleaners (including upright machines) 5 * 1 Jul 2010 Dry cleaning and laundry assets: Dry cleaning machines 12 * 1 Jul 2011 Washers: Continuous batch washer systems (including washers, moisture extraction units and dryers) 17 * 1 Jul 2011 Extractors, standalone 12 * 1 Jul 2011 Drying assets: Tumble dryers, standalone 12 * 1 Jul 2011 Tunnel dryers and garment finishers (including steam cabinets) 15 * 1 Jul 2011 Finishing assets: Flatwork processing assets (including automatic pickers, feeders, folders and stackers) 13 * 1 Jul 2011 Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) 10 * 1 Jul 2011 Presses (including flat, utility and scissor legger presses): Air operated, semi automatic 15 * 1 Jul 2011 Manual 20 * 1 Jul 2011 Roller ironers 17 * 1 Jul 2011 Support assets: Air vacuum units, standalone 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Heat seal machines for labelling laundry items 10 * 1 Jul 2011 Hot water systems 12 * 1 Jul 2011 Ironing and spotting boards and tables: Vacuum operated 10 * 1 Jul 2011 Non vacuum operated 15 * 1 Jul 2011 Laundry handling assets: Conveyors and garment sorting and storage systems 15 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Monorail and bag loading systems 20 * 1 Jul 2011 Tipplers 10 * 1 Jul 2011 Pipes 20 * 1 Jul 2011 Soap dispenser machines 20 * 1 Jul 2011 Trolleys and bins: Generally 10 * 1 Jul 2011 Stainless steel 15 * 1 Jul 2011 Waste water treatment and recycling system assets: Filters (including carbon and sand) 10 * 1 Jul 2011 Lint shakers (including circular vibratory screens) 20 * 1 Jul 2011 Ozone generators and ultra violet sterilisers 7 * 1 Jul 2011 Pumps 5 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Photographic film processing (95320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Mini lab 10 1 Jan 2001 Photo engraving plant: Automatic (dark room) cameras 10 1 Jan 2001 General plant 20 1 Jan 2001 Powderless etching machines 10 1 Jan 2001 Power operated proofing presses 13 ⅓ 1 Jan 2001 Photo lab (one-hour service) 10 1 Jan 2001 | A ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Accommodation units in caravan/tourist parks being articles, not fixtures, and used for a specified purpose: Relocatable homes and tourist park cabins constructed with chassis 20 * 1 Jul 2015 Other accommodation units (eg manufactured homes) 30 * 1 Jul 2015 Advertising signs: Billboard assets: Billboard lighting: HID/Metal halide lighting systems 5 * 1 Jul 2015 LED lighting systems (including solar powered LED lighting systems) 10 * 1 Jul 2015 Solar power generating assets - see Table B Solar photovoltaic electricity generation system assets Billboard steel structures (incorporating electrical systems, footings, scaffolding and walking platforms and steel frame sign panels) 20 * 1 Jul 2015 Computer hardware - see Table B Computers Digital LED screens 6 * 1 Jul 2015 Electronic message centre (EMC) units 3 * 1 Jul 2015 Mobile billboard assets: Digital LED screens 4 * 1 Jul 2015 Mobile billboard trucks and trailers - see Table B Motor vehicles and trailers Floor mounted internal advertising panels (used in airports and shopping centres etc) 7 * 1 Jul 2015 Kiosks and other external standalone advertising panel structures 15 * 1 Jul 2015 LED advertising screens (used in office tower foyers etc) 5 * 1 Jul 2015 Wall mounted advertising panels (used in airports, rail concourses and platforms, shopping centres etc): Digital LED advertising panels 5 * 1 Jul 2015 Static advertising panels 10 * 1 Jul 2015 Air compression assets: Air compression assets generally (including air compressors, air dryers and air receivers) 15 * 1 Jul 2014 Air compressors (portable): Compressors - reciprocating 7 * 1 Jul 2014 Compressors - rotary screw 10 * 1 Jul 2014 Air-conditioning assets (excluding pipes, duct work and vents): Air handling units 20 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Damper motors (including variable air volume box controllers) 10 * 1 Jul 2003 Fan coil units (connected to a condensing set) 15 * 1 Jul 2003 Humidifiers (steam generator) 10 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split systems) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Aircraft: Aeroplanes: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Helicopters: General use 20 *# 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Airless sprayers (used in painting, epoxy and polyurethane coating, priming etc): Electrically and petrol-driven units 7 * 1 Jul 2013 Pneumatically-driven units 15 * 1 Jul 2013 Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers) 100 * 1 Jul 2013 Automatic teller machines 8 * 1 Jul 2001 B ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bending machines (bar, angle and rod) 10 * 1 Jul 2008 Block and brick elevators, portable 10 * 1 Jul 2008 Boilers 20 * 1 Jul 2005 Boom gates: Electromechanically operated boom gates 7 * 1 Jul 2013 Hydraulically operated boom gates 10 * 1 Jul 2013 C ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car parking (hydraulic elevated platforms and hoists including control equipment) 10 1 Jan 2001 Compaction: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Computers: Generally 4 * 1 Jan 2001 Laptops 3 * 1 Jan 2001 Raised access floors in computer data rooms and server rooms 40 * 1 Jul 2014 Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete trowels: Walk behind 5 * 1 Jul 2008 Ride on 7 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives) 10 * 1 Jul 2015 Cranes (gantry and overhead) 25 * 1 Jul 2014 Curtains and drapes 6 * 1 Jul 2004 D ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Digital cameras: Camera lenses 5 * 1 Jul 2015 Medium format single lens reflex (SLR) system (including camera bodies and digital backs) 4 * 1 Jul 2015 Others 3 * 1 Jul 2015 Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Dozers/front end loaders 9 * 1 Jul 2002 Drink dispensing machines 10 * 1 Jul 2005 Drones - see Table B Unmanned aerial vehicles E ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Employee time and attendance recorders (including bundy clocks, time clocks etc): Computerised time and attendance recorders (including fingerprint and face recognition systems and swipe card digital time clock systems) 10 * 1 Jul 2013 Standalone electronic time and attendance recorders (card based etc) 10 * 1 Jul 2013 Escalators (machinery and their moving parts) 20 * 1 Jan 2003 F ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fences: Portable electric fences 20 * 1 Jul 2014 Wire mesh (demountable used for partitioning purposes, including portable electric fences) 20 * 1 Jul 2014 Fire control and alarm assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors: Aspirated smoke 12 * 1 Jul 2004 Heat 20 * 1 Jul 2004 Manual call point (addressable type only) 20 * 1 Jul 2004 Multi type 20 * 1 Jul 2004 Smoke 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Gas suppression cylinders 25 * 1 Jul 2004 Emergency warning and intercommunication systems: Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Floor coverings - linoleum and vinyl (removable without damage) 10 * 1 Jul 2013 Fogging machines (insecticide), including cold foggers and thermal foggers: Portable 6 * 1 Jul 2013 Vehicle mounted 10 * 1 Jul 2013 Forklifts 11 * 1 Jul 2002 Forklift battery chargers 11 * 1 Jul 2013 Formwork, beams and props, steel 10 * 1 Jul 2008 Foundations for plant and machinery (integral to the operation of such plant and machinery, but not incorporated into the plant and machinery itself) 40 * 1 Jul 2014 G ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Generators (see Table B Power supply assets) H ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hand dryers (electrical) 10 * 1 Jul 2013 Hand tools (manually operated) 10 * 1 Jul 2014 J ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Judges' robes: Ceremonial robes 15 * 1 Jul 2013 Working robes 10 * 1 Jul 2013 L ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets used in quality control, sample checking etc: Automated and electronically based laboratory assets (including analysers, refractometers, spectrometry machines etc) 7 * 1 Jul 2014 Other laboratory assets (including autoclaves, centrifuges, microscopes, ovens etc) 10 * 1 Jul 2014 Laser cutting machines 10 * 1 Jul 2014 Levels: Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Libraries (professional) 10 * 1 Jul 2014 Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30 * 1 Jan 2003 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Livestock, being working beasts and beasts of burden (including camels and horses) used in a business other than primary production 15 * 1 Jul 2014 Loading bay assets: Dock levellers 20 * 1 Jul 2005 Pallet jacks and pallet trucks 10 * 1 Jul 2005 Scissor lifts 15 * 1 Jul 2005 M ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Machine tools (grinding machines, lathes, milling machines etc): CNC and NC based machines 10 * 1 Jul 2014 Conventional or manual machines 20 * 1 Jul 2014 Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) 5 * 1 Jul 2005 Mini-skid steer loader attachments: Others (including auger and bucket) 5 * 1 Jan 2004 Stump grinders 2 * 1 Jan 2004 Motor graders 10 * 1 Jul 2002 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 *# 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire and travellers' cars 5 1 Jan 2001 Taxis 4 * 1 Jul 2015 Garbage compactor trucks - see Table A Solid waste collection services (29110) Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 *# 1 Jan 2005 Motorcycles (including courier motorcycles and mailbox delivery motorcycles) 7 * 1 Jul 2015 Scooters 3 * 1 Jul 2015 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 *# 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 *# 1 Jan 2005 Moving walks 20 * 1 Jan 2003 Musical instruments and associated equipment: Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 ⅔ * 1 Jan 2001 Brass instruments 10 * 1 Jan 2001 Keyboard instruments (acoustic) 10 * 1 Jan 2001 Keyboard instruments (electric) 5 * 1 Jan 2001 Percussion instruments 5 * 1 Jan 2001 Stringed instruments 10 * 1 Jan 2001 Woodwind instruments 10 * 1 Jan 2001 O ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Office furniture, freestanding: Bookcases: Metal 20 * 1 Jul 2005 Timber 15 * 1 Jul 2005 Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type): Metal 20 * 1 Jul 2005 Timber/laminated 15 * 1 Jul 2005 Chairs 10 * 1 Jul 2005 Desks 20 * 1 Jul 2005 Mobile storage units (compactus type) 25 * 1 Jul 2005 Reception assets (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2005 Screens 20 * 1 Jul 2005 Tables: Boardroom 20 * 1 Jul 2005 General 10 * 1 Jul 2005 Workstations (including desks and partitions) 20 * 1 Jul 2005 Office machines and equipment: Electronic whiteboards 6 * 1 Jan 2001 Enveloping machines 6 * 1 Jan 2001 Facsimile machines 5 * 1 Jan 2001 Letter folding and inserting machines (including envelope inserters and letter inserters - desktop/low volume units) 5 * 1 Jul 2013 Mailing machines 5 * 1 Jan 2001 Multi function machines (includes fax, copy, print and scan functions) 5 * 1 Jan 2001 Photo copying machines 5 * 1 Jan 2001 Projectors (including lenses) 5 * 1 Jul 2014 Shredders 15 * 1 Jul 2005 Trolleys 15 * 1 Jul 2005 Whiteboards 10 * 1 Jul 2005 P ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Packaging machines: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009 Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009 Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009 Inspection equipment including checkweighers, metal detectors, counting machines etc 10 * 1 Jul 2009 Multihead and singlehead weighers 10 * 1 Jul 2009 Palletisers and depalletisers 12 * 1 Jul 2009 Product identification labellers including decorating, applicators and coding machines 8 * 1 Jul 2009 Robotic pick and place packaging machines 10 * 1 Jul 2009 Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 10 * 1 Jul 2009 Partitions (demountable) 20 * 1 Jul 2005 Platform scales 15 * 1 Jul 2014 Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income: Floor and wall tiles 20 * 1 Jul 2015 Generally (including basins, bidets, sinks, toilets, urinals etc) 20 * 1 Jul 2015 Tapware (including taps, mixers and shower heads and assemblies) 15 * 1 Jul 2015 Pneumatic air tube systems 10 * 1 Jul 2013 Point of sale assets: Cash registers, standalone type 10 * 1 Jul 2005 Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10 * 1 Jul 2005 Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals) 6 * 1 Jul 2005 Weighing machines and scales (including weigh labelling machines) 10 * 1 Jul 2005 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 15 * 1 Jul 2014 Powder coating machines and systems (automatic and manual) 10 * 1 Jul 2014 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Uninterruptible power supply (UPS) systems 15 * 1 Jul 2013 Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Private electricity line assets (where used for a specified purpose): Distribution lines: Combination of overhead and underground 471/2 * 1 Jul 2014 Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors; cross arms etc) 45 * 1 Jul 2014 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jul 2014 Service cables, overhead 40 * 1 Jul 2014 Service cables, underground 50 * 1 Jul 2014 Storage batteries 15 * 1 Jul 2013 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Power transformers 45 * 1 Jan 2002 Public address and paging system assets (including amplifiers, audio speakers and microphones) 12 * 1 Jul 2005 R ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Refrigeration assets: Compressors, condensers, evaporators etc 15 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Robots (industrial) 10 * 1 Jul 2014 S ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Saws, bench and mitre, portable 7 * 1 Jul 2008 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building 20 * 1 Jul 2014 Closed circuit television systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexers) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including glass, passive infra-red and vibration) 5 * 1 Jul 2004 Global system for mobiles (GSM) units 5 * 1 Jul 2004 Noise maker (including alarms and bells) 5 * 1 Jul 2004 Sewing machines 10 * 1 Jan 2014 Signage for business identification (including lighting for signs) 10 * 1 Jul 2005 Silos: Bulk handling: Ancillary mechanical assets (including augers, bucket elevators, conveyors etc) 15 * 1 Jul 2014 Concrete construction 50 * 1 Jan 2004 Galvanised construction 30 * 1 Jan 2004 Steel construction 40 * 1 Jan 2004 Solar photovoltaic electricity generation system assets 20 * 1 Jul 2011 Spas used as plant in a business (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2014 Spray booths 15 * 1 Jul 2014 Stacks (chimney stacks, exhaust stacks, flues etc): Concrete stacks (including concrete reinforced stacks) 30 * 1 Jul 2014 Flare stacks 25 * 1 Jul 2014 Reinforced plastic stacks 25 * 1 Jul 2014 Steel stacks (steel flues) 20 * 1 Jul 2014 Suitcases 10 * 1 Jul 2013 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Swimming pools (used as plant in a business): Above-ground 10 * 1 Jul 2005 Concrete 50 * 1 Jul 2005 Fibreglass 20 * 1 Jul 2005 Switchboards 20 * 1 Jul 2014 Synthetic lawn surfaces 5 * 1 Jul 2014 T ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tarpaulins 5 * 1 Jul 2014 Telephony: Mobile phones 3 * 1 Jul 2014 Telephone systems (including analogue and digital telephone systems, PABX/PBX systems, key/commander systems, VoIP systems and hybrid telephone systems such as IP-PBX systems etc) 7 * 1 Jul 2015 Television sets 10 * 1 Jul 2014 Tractors 12 * 1 Jul 2007 Trailers - see Table B Motor vehicles and trailers Two-way radios: Base stations 6 * 1 Jul 2014 Mobile units 6 * 1 Jul 2014 Portable units 3 * 1 Jul 2014 Repeaters 7 * 1 Jul 2014 U ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Unmanned aerial vehicles (drones): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 V ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Vending machines 5 * 1 Jul 2001 Ventilation fans (excluding ducting, piping and vents) 20 * 1 Jan 2005 W ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door control and motor drive systems (incorporating chains, controls, motor and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Refrigeration assets Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 Waste storage and disposal bins (industrial) 10 1 Jan 2001 Weighbridges 20 * 1 Jul 2014 Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Oxygen welders and cutters 10 * 1 Jul 2014", "Related_Explanatory_Statements": "Effective Life 2015/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20151/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2015/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Determination 2015 ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2015", "Date_of_Issue": "", "Signatory": "", "Registration_Number": "F2016C00690", "Registration_Date": "1 July 2016", "Body": "1 Name of Determination: This Determination is the Income Tax (Effective Life of Depreciating Assets) Determination 2015 . | 4 Effective Life of Depreciating Assets: (1) For subsection 40-100(1) of the Income Tax Assessment Act 1997 , the effective life of depreciating assets is specified in Tables A and B. (2) If the entity deducting an amount for a depreciating asset is using the asset in an industry specified in Table A, Tables A and B are to be used as follows: (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. Note Table A is intended to describe assets: • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. The industry headings in Table A have, where possible, been drawn from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) Codes. (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. (3) If: (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. Note If Tables A and B are not used, or cannot be used because: • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - the way to work out the effective life of the asset is explained in section 40-105 of the Income Tax Assessment Act 1997 . (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - | 5 Definitions - meaning of symbols used in Tables A and B: An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations. A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the Income Tax Assessment Act 1997 . AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION All terrain vehicles (ATVs) used in primary production activities 5 * 1 Jul 2007 Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20 * 1 Jul 2006 Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair: General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) 30 * 1 Jul 2008 Electric 20 * 1 Jul 2008 Fence energisers for electric fences: Mains power 10 * 1 Jul 2008 Portable 5 * 1 Jul 2008 Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Grading and packing line assets used on farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 8 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 Coffee assets: Dryers 15 * 1 Jul 2008 Processors (including pulpers) 10 * 1 Jul 2008 Fermentation tanks 10 * 1 Jul 2008 Hullers 12 * 1 Jul 2008 Washers/separators 10 * 1 Jul 2008 General assets: Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 12 * 1 Jul 2008 Receival hoppers (including water dumps) 15 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 12 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Olive oil processing assets - see Table A Oil and fat manufacturing (11500) Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nut assets: De-husking units 8 * 1 Jul 2008 Drying silos 20 * 1 Jul 2008 Trommels 15 * 1 Jul 2008 Livestock grids 40 * 1 Jul 2008 Motorcycles used in primary production activities 5 * 1 Jul 2007 Post drivers/hole diggers 10 * 1 Jul 2008 Protective structures (including shade houses and netting constructions) 20 * 1 Jul 2006 Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) 40 * 1 Jan 2007 Tractors 12 *# 1 Jul 2007 Water assets: Bores 30 * 1 Jul 2008 Dams (including earth or rock fill and turkey nests) 40 * 1 Jul 2008 Dam liners and covers 20 * 1 Jul 2008 Effluent channels 40 * 1 Jul 2008 Effluent recycle tanks 12 * 1 Jul 2008 Effluent sedimentation ponds 40 * 1 Jul 2008 Irrigation assets: Drip, micro spray or mini sprinkler systems: Above ground polyethylene pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives 15 * 1 Jul 2008 Irrigation earth channels 40 * 1 Jul 2008 Irrigators (including centre pivot, lateral and travelling guns): Fresh water 20 * 1 Jul 2008 Effluent 10 * 1 Jul 2008 Pumps: Bore pumps, effluent and manure pumps 7 * 1 Jul 2008 Other 12 * 1 Jul 2008 Water mains: Aluminium 20 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene 20 * 1 Jul 2008 PVC 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene 15 * 1 Jul 2008 Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene 10 * 1 Jul 2008 Windmills 30 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Agriculture (01110 to 01990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bee farming assets: Beehives 13 * 1 Jul 2016 Processing assets 20 * 1 Jul 2016 Bridges (wooden) 20 1 Jan 2001 Grain, cotton, peanut and rice assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jan 2007 Self-propelled 8 * 1 Jan 2007 General assets: Aeration assets: Controllers 10 * 1 Jan 2007 Kits 15 * 1 Jan 2007 Augers (including conveyors) 15 * 1 Jan 2007 Dryers 20 * 1 Jan 2007 Moisture meters 5 * 1 Jan 2007 Mulchers 10 * 1 Jan 2007 Peanut pre-cleaners 10 * 1 Jan 2007 Slashers 7 * 1 Jan 2007 Harvesting assets: Boll buggies 15 * 1 Jan 2007 Chaser bins 15 * 1 Jan 2007 Combine harvesters 12 *# 1 Jul 2007 Cotton picker/strippers 10 *# 1 Jul 2007 Field bins 20 * 1 Jan 2007 Fuel trailers 15 * 1 Jan 2007 Module builders 15 * 1 Jan 2007 Module tarpaulins 5 * 1 Jan 2007 Peanut diggers (including peanut pullers) 10 *# 1 Jan 2007 Peanut threshers 12 *# 1 Jul 2007 Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets, but excluding hydraulic automated steering) 5 * 1 Jan 2007 Seeding and fertilizing assets: Fertilizer spreaders (including linkage and trailed) 10 * 1 Jan 2007 Planters (including bar, box, combined seeders, precision planters and row crop planters) 15 * 1 Jan 2007 Seed and fertilizer bins 15 * 1 Jan 2007 Tillage assets: Generally 15 * 1 Jan 2007 Harrows 5 * 1 Jan 2007 Laser controlled scraping assets: Buckets 10 * 1 Jan 2007 Transmitters 7 * 1 Jan 2007 Rippers 10 * 1 Jan 2007 Harvesters/sweepers 6 ⅔ # 1 Jan 2001 Hay and foraging assets: Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12 * 1 Jan 2007 Balers 10 * 1 Jan 2007 Bale wrappers 10 * 1 Jan 2007 Baler and wrappers 10 * 1 Jan 2007 Forage harvesters 10 *# 1 Jul 2007 Hay rakes (including finger wheel, rotary and parallel) 10 * 1 Jan 2007 Moisture probes 5 * 1 Jan 2007 Mower conditioners: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Super conditioners (hay re-conditioners) 8 * 1 Jan 2007 Tedders 10 * 1 Jan 2007 Trailed bale handling assets: Big square bale stackers 10 * 1 Jan 2007 Generally (including accumulators and bale carriers) 15 * 1 Jan 2007 Windrowers: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Hop growers' plant: Hop picking machines 13 ⅓ 1 Jan 2001 Kilns 20 1 Jan 2001 Horse stalls (Breeze way, Shed row) 33 ⅓ 1 Jan 2001 Horticultural plants: Citrus: Grapefruits 30 * 1 Jan 2001 Lemons 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarins 25 * 1 Jan 2001 Oranges 30 * 1 Jan 2001 Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almonds 25 * 1 Jul 2001 Cashews 25 * 1 Jul 2001 Chestnuts 25 * 1 Jul 2001 Hazelnuts 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecans 25 * 1 Jul 2001 Pistachios 25 * 1 Jul 2001 Walnuts 25 * 1 Jul 2001 Pome: Apples 20 * 1 Jan 2001 Pears 25 * 1 Jan 2001 Stone Fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarines 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peaches 10 * 1 Jan 2001 Plums 15 * 1 Jan 2001 Prunes 20 * 1 Jan 2001 Tropical: Avocados 20 * 1 Jan 2001 Mangoes 30 * 1 Jan 2001 Levee banks and revetments 40 1 Jan 2001 Pea-viners, pea cleaners, vine and straw conveyors 10 * 1 Jul 2016 Silos: Ancillary equipment 20 1 Jan 2001 Grain (metal) 30 * 1 Jul 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 Trellis 20 1 Jan 2001 Nursery and floriculture production (01110 to 01150) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Environmental control assets: Boilers (including piping) 20 * 1 Jul 2006 Control systems 10 * 1 Jul 2006 Evaporative coolers 10 * 1 Jul 2006 Heating assets 10 * 1 Jul 2006 Instruments (including sensors) 10 * 1 Jul 2006 Retractable screens 8 * 1 Jul 2006 Ventilation fans 5 * 1 Jul 2006 Fertigation system assets (incorporating control systems, pumps and tanks) 10 * 1 Jul 2006 General assets: Bins and pallets 5 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Fumigation assets 5 * 1 Jul 2006 Pasteurisation assets: Pasteurisation rooms 20 * 1 Jul 2006 Steam boilers 15 * 1 Jul 2006 Racks 15 * 1 Jul 2006 Ride on mowers 5 * 1 Jul 2006 Refrigeration assets: Insulation panels used in cool rooms 40 * 1 Jul 2006 Refrigeration generally 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Trolleys 15 * 1 Jul 2006 Weed mats 5 * 1 Jul 2006 Harvesting assets: Bed lifters and diggers 10 * 1 Jul 2006 Tree spades 15 *# 1 Jul 2006 Packaging assets: Bunching and bundling machines 15 * 1 Jul 2006 Deleafers 15 * 1 Jul 2006 Grading machines 15 * 1 Jul 2006 Planting assets: Benches and tables 10 * 1 Jul 2006 Conveyors 15 * 1 Jul 2006 Dibblers and seeders 15 * 1 Jul 2006 Hoppers 15 * 1 Jul 2006 Pot, punnet and tray dispensers 12 * 1 Jul 2006 Potting machines (including pot and bag fillers) 10 * 1 Jul 2006 Soil elevators 10 * 1 Jul 2006 Soil mixers 10 * 1 Jul 2006 Transplanters (plugs and seedlings) 8 * 1 Jul 2006 Tray and punnet fillers 10 * 1 Jul 2006 Tray washers 15 * 1 Jul 2006 Vermiculite dispensers and coverers 15 * 1 Jul 2006 Propagation assets: Heated propagators 10 * 1 Jul 2006 Seedling and punnet trays, reusable 3 * 1 Jul 2006 Turf growing assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Field top makers 10 * 1 Jul 2006 Land planes 25 * 1 Jul 2006 Line planters 10 * 1 Jul 2006 Mowers (including reel and rotary mowers) 10 * 1 Jul 2006 Net layers 10 * 1 Jul 2006 Power harrows 10 * 1 Jul 2006 Roll layers 10 * 1 Jul 2006 Soil aerators 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Turf harvesters (including pedestrian and tractor mounted harvesters) 10 *# 1 Jul 2006 Turf rollers 15 * 1 Jul 2006 Turf seeders 15 * 1 Jul 2006 Turf vacuums 10 * 1 Jul 2006 Mushroom growing (01210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) 10 * 1 Jul 2008 Boilers (used for humidification and pasteurisation) 10 * 1 Jul 2008 Casing machines (includes casing mixers) 10 * 1 Jul 2008 Compost phase 1 assets: Bunkers 10 * 1 Jul 2008 Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) 4 * 1 Jul 2008 Protective structures 10 * 1 Jul 2008 Pumps 3 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) 10 * 1 Jul 2008 Growing systems: Shelves: Aluminium 15 * 1 Jul 2008 Other materials 10 * 1 Jul 2008 Trays: Wood 5 * 1 Jul 2008 Mushroom graders 5 * 1 Jul 2008 Sheds 40 * 1 Jul 2008 Slicing machines 5 * 1 Jul 2008 Spawning machines (including supplement machines) 12 * 1 Jul 2008 Trolleys 10 * 1 Jul 2008 Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): Growing 15 * 1 Jul 2008 Peak heat and spawn running 10 * 1 Jul 2008 Vacuum coolers 10 * 1 Jul 2008 Weighing machines 10 * 1 Jul 2008 Vegetable growing (under cover) (01220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hydroponic growing assets (including cut flower growing): Hanging gutters 10 * 1 Jul 2007 Troughs 10 * 1 Jul 2007 Hydroponics growers may also use the effective life for relevant assets shown in Nursery and floriculture production (01110 to 01150) Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally 10 * 1 Jul 2007 Self-propelled 8 * 1 Jul 2007 Fertilizer spreaders: Generally 10 * 1 Jul 2007 Spinner 5 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Mulch layers 12 * 1 Jul 2007 Mulch lifters 12 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Rakes (eg cane trash rakes) 10 * 1 Jul 2007 Slashers 8 * 1 Jul 2007 Harvesting assets: Cane haul out bins 12 * 1 Jul 2007 Harvesters (including cane, carrot, onion, potato and tomato) 10 *# 1 Jul 2007 Harvesting aids (incorporating trailers and conveyor belts) 15 * 1 Jul 2007 Onion lifters 10 *# 1 Jul 2007 Trailers 15 * 1 Jul 2007 Windrowers (including potato diggers, onion and potato windrowers) 10 *# 1 Jul 2007 Planting assets: Billet planters 12 * 1 Jul 2007 Potato cutters 15 * 1 Jul 2007 Potato planters 10 * 1 Jul 2007 Precision seeders 10 * 1 Jul 2007 Transplanters: Automated 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Tillage assets: Generally 15 * 1 Jul 2007 PTO operated (including rotary hoes and power harrows) 8 * 1 Jul 2007 Trellising assets: Stake drivers 12 * 1 Jul 2007 Stake pullers 12 * 1 Jul 2007 Trellising (incorporating stakes and wire) 5 * 1 Jul 2007 Wire winders 15 * 1 Jul 2007 Fruit growing (01310 to 01360 and 01390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cleaning and mulching assets: Mowers (including zero turn and ride on) 8 * 1 Jul 2008 Mulchers 6 * 1 Jul 2008 Slashers 8 * 1 Jul 2008 Sweeper attachments 10 * 1 Jul 2008 Crop protection assets: Applicators (including temporary bird netting applicators and vine cover rollers) 15 * 1 Jul 2008 Banana bagging machines 10 * 1 Jul 2008 Banana ripening bags 3 * 1 Jul 2008 Sprayers 10 * 1 Jul 2008 Temporary bird netting 5 * 1 Jul 2008 Under vine weeder 10 * 1 Jul 2008 Vine covers 3 * 1 Jul 2008 Dried fruit assets: Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15 * 1 Jul 2008 Drying sheets (including ground sheets) 10 * 1 Jul 2008 Trays 10 * 1 Jul 2008 Fertilising assets: Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Spreaders: Generally 10 * 1 Jul 2008 Spinners 5 * 1 Jul 2008 General assets: Bins: Plastic 10 * 1 Jul 2008 Timber 5 * 1 Jul 2008 Crates (including picking lugs) 5 * 1 Jul 2008 Elevating work platforms 10 * 1 Jul 2008 Frost fans 15 * 1 Jul 2008 Mulch layers 12 * 1 Jul 2008 Mulch lifters 12 * 1 Jul 2008 Orchard ladders 10 * 1 Jul 2008 Post driver/hole diggers 10 * 1 Jul 2008 Refractometers 10 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Harvesting assets: Grape harvesters 10 *# 1 Jul 2008 Harvest aids 15 * 1 Jul 2008 Picking bags 3 * 1 Jul 2008 Picking platforms 10 * 1 Jul 2008 Picking trolleys 5 * 1 Jul 2008 Trailers (including grape chaser bins) 15 * 1 Jul 2008 Tree shakers 10 *# 1 Jul 2008 Planting assets: Hole burners 10 * 1 Jul 2008 Planters 12 * 1 Jul 2008 Tree guards 2 * 1 Jul 2008 Trellising 20 * 1 Jul 2008 Weed matting 5 * 1 Jul 2008 Pruning assets: Chain saws 3 * 1 Jul 2008 Electric hand pruners 3 * 1 Jul 2008 Manual hand pruners 2 * 1 Jul 2008 Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) 10 * 1 Jul 2008 Pneumatic pruners: Compressors 10 * 1 Jul 2008 Hand tools 5 * 1 Jul 2008 Vine leaf removers 15 * 1 Jul 2008 Tillage assets: Generally 15 * 1 Jul 2008 PTO operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 Coffee, olive and tree nut growing (01370, 01390 and 01590) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets (including air blast sprayers and linkage sprayers) 10 * 1 Jul 2007 Cleaning and mulching assets: Blowers 10 * 1 Jul 2007 Mowers (including zero turn and ride on) 8 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Slashers 10 * 1 Jul 2007 Sweeper attachments 10 * 1 Jul 2007 Fertilizer spreaders 10 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Stakes (including trellising) 3 * 1 Jul 2007 Harvesting assets: Bankouts (almonds) 15 * 1 Jul 2007 Catcher nets 10 * 1 Jul 2007 Elevators (almonds) 12 * 1 Jul 2007 Harvesters: Coffee 10 *# 1 Jul 2007 Harvesting pole rakes 5 * 1 Jul 2007 Olive 10 *# 1 Jul 2007 Nuts: Generally 10 *# 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (eg almonds) 12 *# 1 Jul 2007 Sweepers 12 *# 1 Jul 2007 Tree shakes 10 *# 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 Trailers 15 * 1 Jul 2007 Pruning assets: Chain saws 5 * 1 Jul 2007 Electric hand pruners 3 * 1 Jul 2007 Manual hand pruners 2 * 1 Jul 2007 Pneumatic pruners: Compressor 10 * 1 Jul 2007 Hand tools 5 * 1 Jul 2007 Sheep farming (01410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crutching machines, portable type 10 * 1 Jan 2007 Dipping and spraying assets for parasite control: Jet spray system assets (including the race or handler dedicated to the jet spray system) 10 * 1 Jan 2007 Mobile plunge dips 5 * 1 Jan 2007 Feeders (including grain feeders, oat feeders, hay feeders) 15 * 1 Jan 2007 Footbaths 10 * 1 Jan 2007 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jan 2007 Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15 * 1 Jan 2007 Weigh bars, weigh indicators and weigh platforms 10 * 1 Jan 2007 Yards, races, leadup systems and loading ramps: Permanent types 40 * 1 Jan 2007 Portable types 25 * 1 Jan 2007 Woolshed assets: Grinding machines for sharpening cutters 30 * 1 Jan 2007 Shearing machines 30 * 1 Jan 2007 Shearing or crutching handpieces 10 * 1 Jan 2007 Wool bale movers 10 * 1 Jan 2007 Wool presses 20 * 1 Jan 2007 Wool tables, steel types 20 * 1 Jan 2007 Woolsheds and shearing sheds 50 * 1 Jan 2007 Beef cattle farming (01420) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Calf cradles 10 * 1 Jan 2007 Cattle crushes (hydraulic and manual) 10 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle yards including races and coolers (steel and timber): Permanent types 30 * 1 Jan 2007 Portable types 20 * 1 Jan 2007 Feed bins including hay racks 15 * 1 Jan 2007 Feed handling assets: Bale feeders 10 * 1 Jan 2007 Feed mixers 10 * 1 Jan 2007 Silage and feedout wagons 10 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure and fertilizer spreaders 10 * 1 Jan 2007 Saddlery and harness 10 * 1 Jan 2007 Beef cattle feedlots (01430) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Cattle crushes (hydraulic and manual) 6 * 1 Jan 2007 Cattle induction and transfer yards (steel and timber) 20 * 1 Jan 2007 Cattle treatment yards (steel and timber) 20 * 1 Jan 2007 Cattle wash yards (steel and timber) 20 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle pen assets: Bunk sweepers 8 * 1 Jan 2007 Cattle pen infrastructure assets: Feed bunks or troughs and aprons 20 * 1 Jan 2007 Feed roads 20 * 1 Jan 2007 Pen earthworks 20 * 1 Jan 2007 Pen fences and gates (steel and timber) 20 * 1 Jan 2007 Shade structures 20 * 1 Jan 2007 Pen scrapers 10 * 1 Jan 2007 Feed milling and handling assets: Ancillary grain handling equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jan 2007 Feed mixers 7 * 1 Jan 2007 Feed mixer trucks 7 * 1 Jan 2007 Grain cleaners 10 * 1 Jan 2007 Grain processing assets: Roller mills 15 * 1 Jan 2007 Steam flaking chests 15 * 1 Jan 2007 Steam flaking surge bins 15 * 1 Jan 2007 Tempering silos: Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 Galvanised steel 12 * 1 Jan 2007 Receival pits and hoppers 25 * 1 Jan 2007 Roughage processing assets (including tub rinders) 7 * 1 Jan 2007 Sampling and testing assets 5 * 1 Jan 2007 Silos and bins used for storing dry grain: Concrete 50 * 1 Jan 2007 Steel 20 * 1 Jan 2007 Tank storages for liquid feed supplements 15 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure composting and screening machines 15 * 1 Jan 2007 Dairy cattle farming (01600) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic calf feeders 10 * 1 Jul 2016 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles (ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes (including automatic) 10 * 1 Jul 2016 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2016 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2016 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2016 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 Robotic milking system assets: Air compressors 5 * 1 Jul 2016 Automated milking systems: Rotary 10 * 1 Jul 2016 Single box and multi box 10 * 1 Jul 2016 Automatic feeding systems 10 * 1 Jul 2016 Automatic footbaths 8 * 1 Jul 2016 Control systems (excluding personal computers) - see Table B Control systems and control system assets Cow comfort systems: Cow brushes 3 * 1 Jul 2016 Rubber matting 7 * 1 Jul 2016 Cow identification systems (including weights, bands, numbers and transponders) 7 * 1 Jul 2016 Cow traffic systems 7 * 1 Jul 2016 Milk chillers/plate coolers/energy recovery systems 10 * 1 Jul 2016 Vacuum pumps 7 * 1 Jul 2016 Poultry farming for breeding, eggs and meat (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing environmental control assets: Control systems (excluding personal computers) 10 * 1 Jan 2007 Curtains: Baffles, brooders 10 * 1 Jan 2007 Sidewalls 5 * 1 Jan 2007 Tunnel inlets 10 * 1 Jan 2007 Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) 10 * 1 Jan 2007 Foggers 10 * 1 Jan 2007 Heaters 15 * 1 Jan 2007 Minimum vents (including cabling) 12 * 1 Jan 2007 Sensors 4 * 1 Jan 2007 Tunnel inlet panels 15 * 1 Jan 2007 Ventilation fans: Exhaust fans (tunnel, minivent) 12 * 1 Jan 2007 Stirrer fans 15 * 1 Jan 2007 Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 20 * 1 Jan 2007 Cages (for egg layers) 20 * 1 Jan 2007 Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) 15 * 1 Jan 2007 Egg conveyors (including drive units) 15 * 1 Jan 2007 Egg counters 15 * 1 Jan 2007 Egg elevators (including drive units) 15 * 1 Jan 2007 Egg grading and packing assets: Egg grader and packing systems (including box erectors, box sealers, candling machines, conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) 10 * 1 Jan 2007 Pallet levellers (coil spring) 25 * 1 Jan 2007 Palletisers 10 * 1 Jan 2007 Trolley lifters 15 * 1 Jan 2007 Farm trolleys: Chicken transport 10 * 1 Jan 2007 Egg transport 10 * 1 Jan 2007 Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) 10 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hanging cable systems (for feeders, drinkers and nest housing) 15 * 1 Jan 2007 Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) 15 * 1 Jan 2007 Manure conveyors (including drive units) 10 * 1 Jan 2007 Nest housing (including slatted walkways) 15 * 1 Jan 2007 Silos for feed: Metal 20 * 1 Jan 2007 Ancillary equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Water assets: Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jan 2007 Winches 10 * 1 Jan 2007 Poultry hatcheries (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handlers 20 * 1 Jan 2007 Boilers 20 * 1 Jan 2007 Candling equipment 20 * 1 Jan 2007 Chick counters 20 * 1 Jan 2007 Chilled water plants 20 * 1 Jan 2007 Control systems (excluding personal computers) 10 * 1 Jan 2007 Condensers/heat exchangers 10 * 1 Jan 2007 Conveyors 20 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hatcher baskets 10 * 1 Jan 2007 Hatcher trolleys/dollies 10 * 1 Jan 2007 Hatchers (including integrated controller units) 20 * 1 Jan 2007 Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 40 * 1 Jan 2007 Macerators 20 * 1 Jan 2007 Separators - chick and egg 20 * 1 Jan 2007 Setter trays 10 * 1 Jan 2007 Setter trolley unloaders 20 * 1 Jan 2007 Setter trolleys 10 * 1 Jan 2007 Setters/incubators (including integrated controller unit) 20 * 1 Jan 2007 Stacker/destacker systems 20 * 1 Jan 2007 Transfer machines - farm trolley to setter trolley 20 * 1 Jan 2007 Transfer machines - setter tray to hatcher basket 20 * 1 Jan 2007 Vaccinators 15 * 1 Jan 2007 Vacuum/auger systems (waste) 20 * 1 Jan 2007 Washing assets 20 * 1 Jan 2007 Pig farming (01920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing assets: Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) 20 * 1 Jul 2008 Curtains - sidewalls 10 * 1 Jul 2008 Floors (suspended types): Concrete 10 * 1 Jul 2008 Plastic 10 * 1 Jul 2008 Steel 5 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10 * 1 Jul 2008 Effluent separators/effluent fan extractors 10 * 1 Jul 2008 Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10 * 1 Jul 2008 Fans: Exhaust (tunnel, minivent) 10 * 1 Jul 2008 Stirrer 10 * 1 Jul 2008 Farrowing crates 10 * 1 Jul 2008 Generators (emergency) 20 * 1 Jul 2008 Heaters and heat lamps 5 * 1 Jul 2008 High pressure cleaners 3 * 1 Jul 2008 Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors) 5 * 1 Jul 2008 Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) 10 * 1 Jul 2008 Milling assets 10 * 1 Jul 2008 Mixing assets 10 * 1 Jul 2008 Pens (including fences, gates, stalls, farrowing crates, ramps) 10 * 1 Jul 2008 Silos: Grain storage 20 * 1 Jul 2008 Readyfeed 10 * 1 Jul 2008 Tank storage for liquid feed supplements 20 * 1 Jul 2008 Water assets: Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jul 2008 Effluent tanks (concrete) 20 * 1 Jul 2008 Weigh bars, weigh indicators and weigh platforms 5 * 1 Jul 2008 Aquaculture (02011 to 02039) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aeration assets: Direct supply systems (including paddlewheels and aspirators): Fresh water 6 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Remote or indirect supply systems (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines) 10 * 1 Jul 2007 Aquaculture tanks: Concrete 20 * 1 Jul 2007 Fibreglass 15 * 1 Jul 2007 Polyethylene 20 * 1 Jul 2007 Raceways 20 * 1 Jul 2007 Transport of live products 10 * 1 Jul 2007 Bins and crates 5 * 1 Jul 2007 Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Control systems 10 * 1 Jul 2007 Cooling assets (including water chillers) 10 * 1 Jul 2007 Environmental control structures and protective structures used in salt water environment 15 * 1 Jul 2007 Feeders (including belt, pendulum, scatter and blower) 5 * 1 Jul 2007 Graders 10 * 1 Jul 2007 Harvesting nets 4 * 1 Jul 2007 Hatching assets (including hatching containers) 10 * 1 Jul 2007 Heating assets: Direct heating system (including immersion heaters): Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Indirect heating system (including heat exchangers and passive heating) 10 * 1 Jul 2007 Instruments (including sensors and water quality meters) 5 * 1 Jul 2007 Oyster farming assets: Baskets 8 * 1 Jul 2007 Oyster growing structures (incorporating posts and racks or lines) 10 * 1 Jul 2007 Rumblers 10 * 1 Jul 2007 Sticks 5 * 1 Jul 2007 Trays: Plastic 8 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Vats, treatment 15 * 1 Jul 2007 Power supply assets, emergency or standby: Generators (incorporating attached engine management and generator monitoring instruments) 15 * 1 Jul 2007 Processing assets: Conveyors, elevators and hoppers 10 * 1 Jul 2007 Cookers 10 * 1 Jul 2007 Packaging assets (including vacuum and modified atmospheric packing) 10 * 1 Jul 2007 Refrigeration assets: Insulation panels in cool or freezer rooms used in salt water environment 20 * 1 Jul 2007 Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) 10 * 1 Jul 2007 Water assets: Aquaculture channels and ponds 20 * 1 Jul 2007 Liners and erosion matting for ponds and channels 15 * 1 Jul 2007 Pipes and pipelines: Above ground (polyethylene and polyvinylchloride including lay flat hoses) 10 * 1 Jul 2007 In ground (polyethylene and polyvinylchloride) 30 * 1 Jul 2007 Pumps: Generally: Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Single phase transfer pumps: Fresh water 5 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Water treatment assets (including filtration assets, foam fractionators, oxygen and ozone generators and UV sterilizers) 10 * 1 Jul 2007 Weighing machines 5 * 1 Jul 2007 Forestry and logging (03010 to 03020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Logging plant: Cable systems (including winches and high leads) 8 * 1 Jan 2001 Forwarders 8 * 1 Jan 2001 Harvesters and feller bunchers (includes heads) 7 * 1 Jan 2001 Log trailers 10 * 1 Jan 2001 Saws: Mobile 8 * 1 Jan 2001 Portable chain 2 * 1 Jan 2001 Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7 * 1 Jan 2001 Fishing (04111 to 04199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fishing plant: Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Fish holding baskets 10 1 Jan 2001 Purse seine fishing net 5 1 Jan 2001 MINING (06000 to 10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crushing and milling assets: Crushers: Cone and gyratory 25 * 1 Jul 2003 Feeder breaker 20 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Impact and rotary 20 * 1 Jul 2003 Jaw 25 * 1 Jul 2003 Roller (including roll sizers) 20 * 1 Jul 2003 Grinding mills: Ball and rod 25 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Hammer 15 * 1 Jul 2003 SAG (autogenous) 25 * 1 Jul 2003 Hydrometallurgy and Pyrometallurgy assets: Adsorption process assets 20 * 1 Jul 2003 Agglomeration (pelletizing) assets 25 * 1 Jul 2003 Calcination process assets (including kilns) 25 * 1 Jul 2003 Casting process assets for casting billets or ingots 30 * 1 Jul 2003 Converting process assets (including rotatable cylindrical furnaces) 30 * 1 Jul 2003 Cooling process assets (including cooling towers) 25 * 1 Jul 2003 Counter current decantation (CCD) process assets 20 * 1 Jul 2003 Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003 Electrolysis process assets (including electrowinning process and electro refining process assets including tanks) 20 * 1 Jul 2003 Filtration process assets 15 * 1 Jul 2003 Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 1 Jul 2003 Gas recovery process assets (including stripping and absorption assets) 25 * 1 Jul 2003 Ion exchange process assets 15 * 1 Jul 2003 Leaching process assets: Atmospheric 15 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Pressure 25 * 1 Jul 2003 Neutralisation process assets 20 * 1 Jul 2003 Pots and ladles used for molten materials 30 * 1 Jul 2003 Precipitation process assets (including tanks and agitators) 20 * 1 Jul 2003 Pressure vessels 30 * 1 Jul 2003 Roasting process assets (including kilns and furnaces) 30 * 1 Jul 2003 Sintering process assets (including continuous sintering machines) 30 * 1 Jul 2003 Smelting process assets (including furnaces) 25 * 1 Jul 2003 Solution treatment and metal recovery assets 20 * 1 Jul 2003 Solvent extraction process assets (including mixer-settler units) 20 * 1 Jul 2003 Tailings stills 20 * 1 Jul 2003 Infrastructure support assets: Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers) 25 * 1 Jul 2003 Mineral treatment structure 40 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Materials handling assets: Belt magnets, samplers, metal detectors and analysers 15 * 1 Jul 2003 Bins, chutes, hoppers, bunkers and silos 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt) 20 * 1 Jul 2003 Vibrating 15 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks and spheres 25 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Stacks (chimney) 30 * 1 Jul 2003 Stockpile assets: Reclaim tunnel flow valves and activators 25 * 1 Jul 2003 Stackers, reclaimers and stacker/reclaimers 25 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Trippers/stackers and stacking conveyor systems 25 * 1 Jul 2003 Tunnel vent and exhaust fans 15 * 1 Jul 2003 Water recycling facilities 20 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Weighing machines (including weighers for feeders and conveyors) 20 * 1 Jul 2004 Mineral dressing assets: Classification, gravity separation and dewatering assets: Centrifuges 15 * 1 Jul 2003 Cyclones: Dense medium and heavy medium 8 * 1 Jul 2003 Generally (including classifying, desliming, and hydrocyclones) 15 * 1 Jul 2003 Generally 18 * 1 Jul 2003 Hydraulic classifiers and teetered bed separators 20 * 1 Jul 2003 Jigs 25 * 1 Jul 2003 Pneumatic tables and air separators 25 * 1 Jul 2003 Settling cones 25 * 1 Jul 2003 Shaking tables 25 * 1 Jul 2003 Sluices and cone concentrators 25 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Electrostatic separation assets 20 * 1 Jul 2003 Filtration assets (including pressure filtration and vacuum filtration equipment) 15 * 1 Jul 2003 Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) 20 * 1 Jul 2003 Magnetic separation assets (including cross belt, drum and disc types) 20 * 1 Jul 2003 Screening assets 15 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Railway infrastructure assets and rolling-stock - see Table A Rail freight and passenger transport services (47100 to 47200) Surface mobile mining machines: Bucket wheel excavators 30 * 1 Jul 2002 Compressors 20 * 1 Jul 2002 Cranes 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Draglines 30 * 1 Jul 2002 Drill rigs (Production) 10 * 1 Jul 2002 Electric rope shovels 25 * 1 Jul 2002 Generators 10 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Hydraulic excavators (including hydraulic front shovels) 10 * 1 Jul 2002 Lighting systems 10 * 1 Jul 2002 Off highway trucks (including articulated, rigid dump, service, fuel and water trucks) 10 * 1 Jul 2002 Rollers 15 * 1 Jul 2002 Scrapers 7 * 1 Jul 2002 Skid steer loader 7 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Tailings dams 20 1 Jan 2001 Underground mobile mining machines: Compressors 10 * 1 Jul 2002 Continuous haulage systems 10 * 1 Jul 2002 Continuous miners 10 * 1 Jul 2002 Drill rigs: Diamond 20 * 1 Jul 2002 Production 7 * 1 Jul 2002 Feeder breakers 15 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Jumbos 10 * 1 Jul 2002 Load-haul-dump machines 6 * 1 Jul 2002 Long-wall equipment: Armoured face conveyors 6 * 1 Jul 2002 Beam stage loaders 7 * 1 Jul 2002 Hydraulic pump modules 15 * 1 Jul 2002 Hydraulic roof supports 10 * 1 Jul 2002 Impact crushers 10 * 1 Jul 2002 Mobile conveyors tail end 5 * 1 Jul 2002 Roof support relocation vehicles 10 * 1 Jul 2002 Shearers 7 * 1 Jul 2002 Shearer carriers 10 * 1 Jul 2002 Maintenance vehicles 8 * 1 Jul 2002 Personnel transporters 8 * 1 Jul 2002 Raise borers and down reamers 20 * 1 Jul 2002 Roof bolters 8 * 1 Jul 2002 Scissor lifts 6 * 1 Jul 2002 Shuttle cars 12 * 1 Jul 2002 Skid steer loaders 12 * 1 Jul 2002 Underground haulage trucks 6 * 1 Jul 2002 Wheel loaders 6 * 1 Jul 2002 Workshop plant 20 1 Jan 2001 Coal mining (06000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coal preparation assets: Centrifuges 15 * 1 Jul 2003 Crushing assets (including feeder breakers, impact, roller and rotary crushers) 20 * 1 Jul 2003 Cyclones: Dense medium, heavy medium 6 * 1 Jul 2003 Generally (including classifying, desliming and hydrocyclones) 10 * 1 Jul 2003 Filtration assets (including belt, drum and vacuum filters) 15 * 1 Jul 2003 Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) 20 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Jigs and heavy medium baths 25 * 1 Jul 2003 Magnetic separators 20 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Infrastructure support assets: Analysers, belt magnets, grinding mills, metal detectors and samplers 15 * 1 Jul 2003 Coal preparation facility framework/structure 40 * 1 Jul 2003 Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers) 25 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally (including centrifugal pumps) 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Tunnel vent or exhaust fans 15 * 1 Jul 2003 Valves and other non pipe fittings 10 * 1 Jul 2003 Water recycling facility 20 * 1 Jul 2003 Water storage dams (including fire services dams and water storage dams generally) 30 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Materials handling assets: Bins, chutes, hoppers, silos and storage bunkers 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt feeders) 20 * 1 Jul 2003 Vibrating feeders 15 * 1 Jul 2003 Stockpile spraying system 20 * 1 Jul 2003 Stockpile stackers, reclaimers and stacker reclaimers: Generally (including all machinery) 25 * 1 Jul 2003 Reclaim tunnels 25 * 1 Jul 2003 Trippers/stackers 25 * 1 Jul 2003 Oil and gas extraction (07000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery: Control systems 10 * 1 Jul 2002 Domestic gas processing assets (including centrifugal compressor, column, gas turbine, heat exchanger, piping and turbo expander) 30 *# 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Flare towers for gas flares 25 *# 1 Jul 2002 Fractionation train assets (including air coolers, columns, compressors, heat exchangers, piping and pumps) 30 *# 1 Jul 2002 Hot water system assets 17 ½ *# 1 Jul 2002 Instruments 12 ½ * 1 Jul 2002 LNG holding facility assets (including boil off gas compressors, cryogenic storage tanks, loading arms, pumps and tanks) 30 *# 1 Jul 2002 LNG train assets (including centrifugal compressors, columns, cryogenic heat exchangers, gas turbine drivers and other heat exchangers) 30 *# 1 Jul 2002 Stabiliser process assets (including columns, heat exchangers, pumps and reciprocating compressors) 30 *# 1 Jul 2002 Storage and loading assets (including cryogenic storage tanks, jetties, loading arms, LPG chillers and pumps) 30 *# 1 Jul 2002 Trunkline onshore terminal (TOT) assets: Flash tanks 20 *# 1 Jul 2002 Slugcatcher and associated piping 30 *# 1 Jul 2002 Valves including control valves 12 ½ * 1 Jul 2002 Gas production assets: Central production facility assets: Boilers 10 * 1 Jul 2002 Cabling for power and control systems 30 *# 1 Jul 2002 Diesel systems 15 * 1 Jul 2002 Drains systems 20 *# 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare system assets: Carbon steel piping 15 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Stainless steel piping 30 *# 1 Jul 2002 Fuel gas systems 30 *# 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skid, vessels and assets used onshore) 30 *# 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Heat exchangers 30 *# 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Major stainless steel (or lined) vessels 30 *# 1 Jul 2002 Offshore platforms: Generally (including accommodation modules, flare structures, helidecks, jackets, primary steel work and topsides secondary steel work) 30 *# 1 Jul 2002 Topsides tertiary steelwork (including handrails, ladders and stairs) 15 * 1 Jul 2002 Piping 30 *# 1 Jul 2002 Pumps: Circulation pump 12 ½ * 1 Jul 2002 Generally 20 *# 1 Jul 2002 Seawater lift pumps 15 * 1 Jul 2002 Shutdown and fire/gas systems 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 30 *# 1 Jul 2002 Utility air compressors 15 * 1 Jul 2002 Coal seam gas extraction assets: Infield gathering systems used for gas and associated water (including polyethylene pipes and pumps) 20 *# 1 Jul 2016 Water assets: Storage ponds and tanks for water and brine 30 *# 1 Jul 2016 Treated water distribution assets 30 *# 1 Jul 2016 Treated water irrigation assets - see Table A Agriculture, Forestry and Fishing (01110 to 05290), water assets Water treatment facility assets (including desalination plants, reverse osmosis, brine concentration and crystallisation assets) 20 *# 1 Jul 2016 Well assets: Downhole equipment (including pumps, but excluding well casing) 5 * 1 Jul 2016 Wellpad surface assets (including christmas trees, separators and telemetry equipment) 20 *# 1 Jul 2016 Wells 20 *# 1 Jul 2016 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Infield pipeline 30 *# 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 20 *# 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 15 * 1 Jul 2002 Wellheads and christmas trees 30 *# 1 Jul 2002 Oil production assets: Central production facility assets (excluding FPSOs): Boilers 10 * 1 Jul 2002 Circulation pumps 12 ½ * 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skids, vessels and assets used onshore) 15 * 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Generally (including offshore platforms) 15 * 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Pumps: Circulation pumps 12 ½ * 1 Jul 2002 Other 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 15 * 1 Jul 2002 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring system) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring system) 20 *# 1 Jul 2002 Infield pipelines 15 * 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 15 * 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 10 * 1 Jul 2002 Wellheads and christmas trees 15 * 1 Jul 2002 Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Iron ore mining (08010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure support assets: Blowers, high pressure 15 * 1 Jan 2006 Dust suppression/control equipment 15 * 1 Jan 2006 Materials handling assets: Feeders: Vibrating 10 * 1 Jan 2006 Mineral dressing assets: Cyclones, dense/heavy medium (unlined nihard) 1 * 1 Jan 2006 Dense medium separation assets (including baths and drums) 20 * 1 Jan 2006 Magnetic separation assets: LIMS (low intensity magnetic separators) 20 * 1 Jan 2006 WHIMS (wet high intensity magnetic separators) 15 * 1 Jan 2006 Screening assets 10 * 1 Jan 2006 Gold ore mining (08040) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gold ore processing assets: Adsorption process assets 15 * 1 Jul 2004 Carbon regeneration kilns 12 * 1 Jul 2004 Concentrators (including inline pressure jigs and mechanical concentrators) 10 * 1 Jul 2004 Crushing assets: Cone/gyratory crushers 20 * 1 Jul 2004 Hydraulic rock breakers 12 * 1 Jul 2004 Jaw crushers 20 * 1 Jul 2004 Electrowinning/electrorefining assets 17 * 1 Jul 2004 Elution columns 12 * 1 Jul 2004 Elution storage tanks 17 * 1 Jul 2004 Laboratory assets: Atmospheric adsorption spectrometers 10 * 1 Jul 2004 Generally (including drying ovens, pulverisers, crushers, gas fired ovens, fume cupboards) 15 * 1 Jul 2004 Leaching process assets (including carbon in pulp and carbon in leach processes) 15 * 1 Jul 2004 Shaking tables 12 * 1 Jul 2004 Smelting furnaces 15 * 1 Jul 2004 Thickening assets 20 * 1 Jul 2004 Mineral sand mining (08050) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) 20 * 1 Jan 2003 Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) 15 * 1 Jan 2003 Crushing assets (including drum scrubbers) 30 * 1 Jan 2003 Dredges 20 * 1 Jul 2009 Drying assets: Generally (including flash and fluid bed dryers and fluid bed heaters) 20 * 1 Jan 2003 Rotary dryer kilns 30 * 1 Jan 2003 Dust management assets: Baghouse filters and extractors 30 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Multiclones 20 * 1 Jan 2003 Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) 20 * 1 Jan 2003 Filtration/dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) 15 * 1 Jan 2003 Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators and wet high intensity magnets) 20 * 1 Jan 2003 Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) 30 * 1 Jan 2003 Screening assets (including screens and trommels) 15 * 1 Jan 2003 Support assets: Control systems 10 * 1 Jan 2003 Pipes and pipelines (including valves and fittings): Generally 20 * 1 Jan 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps 20 * 1 Jan 2003 Tanks: Constant density and thickening 20 * 1 Jan 2003 Generally (including acid leaching and water) 15 * 1 Jan 2003 Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) 30 * 1 Jan 2003 Waste gas handling assets: Afterburners 20 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Electrostatic precipitators 30 * 1 Jan 2003 Scrubbers and stacks 20 * 1 Jan 2003 Nickel ore mining (08060) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Nickel ore processing assets: Mineral treatment structures (including structure holding walkways, supporting assets and thoroughfares) 20 * 1 Jul 2004 Reagent pumps (including high pressure acid leach pumps) 5 * 1 Jul 2004 Construction material mining (09110 to 09190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Control systems (for conveying, crushing and screening assets) 10 * 1 Jul 2003 Conveyors: Gravity take-up 25 * 1 Jul 2003 Screw take-up 15 * 1 Jul 2003 Crushers: Generally 20 * 1 Jul 2003 Mobile (track or wheel mounted machinery including screening and conveying components) 15 * 1 Jul 2003 Cyclones 15 * 1 Jul 2003 Dredges 20 * 1 Jul 2009 Drill rigs 8 * 1 Jul 2003 Electrical switching assets 20 * 1 Jul 2003 Graders 15 * 1 Jul 2003 Heavy mobile quarry assets not specifically listed - see Table A Mining (06000 to 10900) Hydraulic oversize rock breakers (mounted above primary crusher) 8 * 1 Jul 2003 Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) 20 * 1 Jul 2003 Pug mills 15 * 1 Jul 2003 Screening assets 12 * 1 Jul 2003 Wheel loaders 10 * 1 Jul 2003 Wire saws 10 * 1 Jul 2003 Petroleum exploration services (10112) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets used offshore: Down hole geophysics units - skid mounted 10 * 1 Jan 2007 Drill strings 3 * 1 Jan 2007 Offshore drilling rigs (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, platforms, rig powering and transmissions) 20 * 1 Jan 2007 Exploration assets used onshore: Down hole geophysics units - truck mounted 12 * 1 Jan 2007 Drill strings 4 * 1 Jan 2007 Onshore surface drilling rigs (including blow out preventers, derricks, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmissions) 15 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Seismic survey assets: Airguns 5 * 1 Jan 2007 Hydrophones 5 * 1 Jan 2007 Mineral exploration services (10122) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets: Drill rigs: Surface (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmission and trucks) 10 * 1 Jan 2007 Underground 5 * 1 Jan 2007 Geophysical survey assets: Airborne geophysical assets (including magnetometers, receivers and transmitters): Aircraft integrated 10 * 1 Jan 2007 Aircraft demountable 8 * 1 Jan 2007 Down hole geophysical assets (including acoustic televiewers, callipers, density tools, dipmeters, draw works, neutron probes, sonic probes, receiver/transmitter modules and sondes): Portable assets 5 * 1 Jan 2007 Vehicle integrated assets 8 * 1 Jan 2007 Ground geophysical assets (including gravity instruments, resistivity receivers and transmitters, scintillometers and spectrometers) 5 * 1 Jan 2007 Portable ground geophysical assets (including electromagnetics, ground magnetics, ground penetrating radars and radiometrics) 5 * 1 Jan 2007 Seismic survey assets: Cabling 3 * 1 Jan 2007 Geophones 5 * 1 Jan 2007 Global positioning systems 5 * 1 Jan 2007 Processing systems 3 * 1 Jan 2007 Recording systems 10 * 1 Jan 2007 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Vibration source assets: Buggy mounted shear wave vibrators 10 * 1 Jan 2007 Drilling rigs - shot hole 10 * 1 Jan 2007 Ground impactors 4 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 MANUFACTURING (11110 to 25990) Meat processing (11110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boning room assets: Boneless meat packing stations 20 * 1 Jul 2013 Boning and slicing stations 20 * 1 Jul 2013 Boning hoists 5 * 1 Jul 2013 Chine bone removal machines 10 * 1 Jul 2013 De-sinewed mince meat machines 10 * 1 Jul 2013 Dicing and mincing machines 10 * 1 Jul 2013 Dump and product bins 15 * 1 Jul 2013 Frenching machines 8 * 1 Jul 2013 Knuckle and aitch bone pullers 5 * 1 Jul 2013 Loin/saddle deboning machines 10 * 1 Jul 2013 Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Pneumatic knives (including meat trimmers/round knives and de-fatting knives) 2 * 1 Jul 2013 Pork brine and marinade mixers 10 * 1 Jul 2013 Pork de-rinders 10 * 1 Jul 2013 Pork marinade injectors 10 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Sausage filling machines 10 * 1 Jul 2013 Saws: Band saws 10 * 1 Jul 2013 Bone saws 5 * 1 Jul 2013 Breaking saws: Circular electric 3 * 1 Jul 2013 Circular hydraulic 2 * 1 Jul 2013 Reciprocating electric 5 * 1 Jul 2013 Reciprocating pneumatic 3 * 1 Jul 2013 Skinning or denuding machines 10 * 1 Jul 2013 Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Weight graders 5 * 1 Jul 2013 X-ray and chemical lean analysis machines 10 * 1 Jul 2013 Cold storage assets: Air curtains 5 * 1 Jul 2013 Ammonia condensers 10 * 1 Jul 2013 Blast freezer tunnels 20 * 1 Jul 2013 Blast freezers 20 * 1 Jul 2013 Carbon dioxide snow making machines 10 * 1 Jul 2013 Carton conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Chiller tunnels 20 * 1 Jul 2013 Chillers (incorporating pneumatic gates) 15 * 1 Jul 2013 De-humidifiers: Desiccant 10 * 1 Jul 2013 Refrigerant 15 * 1 Jul 2013 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 5 * 1 Jul 2013 Evaporators 15 * 1 Jul 2013 Freezers 20 * 1 Jul 2013 Load out bays (incorporating air tight truck pads and hydraulic platforms) 15 * 1 Jul 2013 Overhead carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Plate freezers 20 * 1 Jul 2013 Pressure vessels 20 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Storage racking and stillages 10 * 1 Jul 2013 Transfer roller conveyors 10 * 1 Jul 2013 Livestock handling assets: Cattle soaker pens 15 * 1 Jul 2013 Cattle wash/soaker control systems 10 * 1 Jul 2013 Cattle washes 15 * 1 Jul 2013 Cattle yards (incorporating concrete base and galvanised steel posts and rails) 20 * 1 Jul 2013 Feed auger systems 10 * 1 Jul 2013 Hydraulic forcing pen gates 10 * 1 Jul 2013 Lead-up races 20 * 1 Jul 2013 Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) 15 * 1 Jul 2013 Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails) 20 * 1 Jul 2013 Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails) 10 * 1 Jul 2013 Water troughs 12 * 1 Jul 2013 Packaging assets: Automatic carton erecting and lidding machines 10 * 1 Jul 2013 Bagging machines 5 * 1 Jul 2013 Bar code label printers 3 * 1 Jul 2013 Bar code readers 4 * 1 Jul 2013 Carton weigh label stations 7 * 1 Jul 2013 Flow wrappers 10 * 1 Jul 2013 Labelling machines 5 * 1 Jul 2013 Meat compactors 10 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Netting machines 5 * 1 Jul 2013 Palletisers and de-palletisers 10 * 1 Jul 2013 Shrink wrappers 10 * 1 Jul 2013 Strapping machines 5 * 1 Jul 2013 Transfer belt conveyors (incorporating belts, drive motors and supporting structures) 10 * 1 Jul 2013 Vacuum packaging systems (incorporating vacuum pumps and booster pumps): Rotary systems 12 * 1 Jul 2013 Tunnel systems 12 * 1 Jul 2013 Weighing scales 4 * 1 Jul 2013 Rendering plant: Bagging/weigh batching machines 10 * 1 Jan 2001 Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins) 15 * 1 Jan 2001 Blood drying equipment (includes blood holding tanks, agitated holding tanks, coagulators, driers, decanters and dried blood hoppers) 10 * 1 Jan 2001 Cookers and driers (includes batch cookers, continuous cookers, continuous driers and pre-heater) 15 * 1 Jan 2001 Decanters/centrifuges 12 * 1 Jan 2001 Environmental control equipment (including condensers and associated equipment, bio-filters, air- scrubbers, after-burners and dissolved air flotation systems) 10 * 1 Jan 2001 Feathrolysers/feather hydrolysers 10 * 1 Jan 2001 Magnets 15 * 1 Jan 2001 Mills 10 * 1 Jan 2001 Mincers/grinders 5 * 1 Jan 2001 Pans and screens (includes percolator pans/screen and shaker screens) 15 * 1 Jan 2001 Pre-breakers/pre-hoggers 10 * 1 Jan 2001 Screw and bucket elevators 10 * 1 Jan 2001 Screw presses/expeller presses 13 * 1 Jan 2001 Separators/polishers 15 * 1 Jan 2001 Tallow storage tanks 15 * 1 Jan 2001 Waste heat evaporators 15 * 1 Jan 2001 Slaughter floor assets: Beef hide pullers (fixed and traversing) 15 * 1 Jul 2013 Bung ring expanders: Pneumatic 3 * 1 Jul 2013 Manual hand held 5 * 1 Jul 2013 Cattle restrainers incorporating centre track belly conveyors 12 * 1 Jul 2013 Carcass cleaning systems: Cutting line sanitising systems (incorporating vacuum pumps and collection tanks) 8 * 1 Jul 2013 Decontamination chambers 20 * 1 Jul 2013 Dehorners 5 * 1 Jul 2013 Electrical immobilisers 12 * 1 Jul 2013 Electrical stimulators 12 * 1 Jul 2013 Evisceration tables incorporating organ pans 15 * 1 Jul 2013 Head cutters and droppers: Automatic 10 * 1 Jul 2013 Hand held hydraulic 5 * 1 Jul 2013 Hock cutters 5 * 1 Jul 2013 Knife blade sharpening machines 5 * 1 Jul 2013 Knocking boxes incorporating head restrainers 12 * 1 Jul 2013 Landing tables and bleed slat conveyors 15 * 1 Jul 2013 NLIS readers: Hand held wands 2 * 1 Jul 2013 Fixed gate readers 10 * 1 Jul 2013 Swinging gate readers 5 * 1 Jul 2013 Offal processing assets: Chilled water systems 10 * 1 Jul 2013 Fat vacuum transfer systems 10 * 1 Jul 2013 Head splitters 7 * 1 Jul 2013 Intestine processing machines 10 * 1 Jul 2013 Jaw breakers 5 * 1 Jul 2013 Offal bins 15 * 1 Jul 2013 Offal chutes 15 * 1 Jul 2013 Offal cutting tables 15 * 1 Jul 2013 Offal packing stations 15 * 1 Jul 2013 Offal transfer conveyors (incorporating belts, drives, motors and supporting structure) 10 * 1 Jul 2013 Offal tumblers 10 * 1 Jul 2013 Offal washers 10 * 1 Jul 2013 Tongue cleaners 10 * 1 Jul 2013 Tripe cookers/centrifuges 10 * 1 Jul 2013 Overhead bleed, dressing and trim conveyors (incorporating housings, handles, chains and motors) including elevators and lowerators 20 * 1 Jul 2013 Pneumatic knives: De-hiding knives 2 * 1 Jul 2013 Meat trimmers/round knives and de-fatting knives 2 * 1 Jul 2013 Preparation and trimming stations 15 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Saws: Brisket saws 5 * 1 Jul 2013 Splitting saws 5 * 1 Jul 2013 Scribing saws 3 * 1 Jul 2013 Sheep brisket scissors 5 * 1 Jul 2013 Sheep restrainers incorporating belts, pulleys, drives and motors 10 * 1 Jul 2013 Sheep skin pullers 10 * 1 Jul 2013 Specialised pork slaughter floor assets: Carbon dioxide stunning chambers incorporating carousels 10 * 1 Jul 2013 Carcass grading probes 4 * 1 Jul 2013 De-hairing machines 10 * 1 Jul 2013 Gambrel tables 15 * 1 Jul 2013 Polishers 10 * 1 Jul 2013 Scalding tanks 15 * 1 Jul 2013 Singers 10 * 1 Jul 2013 Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) 8 * 1 Jul 2013 Stunners: Electric stunners 5 * 1 Jul 2013 Manual bolt stunners with cartridges 5 * 1 Jul 2013 Pneumatic bolt stunners 7 * 1 Jul 2013 Waste belt conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Waste screw conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Support assets: Air and spring balancers and counter weights 5 * 1 Jul 2013 Compressed air assets: Air compressors 10 * 1 Jul 2013 Air dryers 10 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Control systems assets: Flow meters 10 * 1 Jul 2013 Instruments and sensors 10 * 1 Jul 2013 Turbidity meters 7 * 1 Jul 2013 Variable speed drives 10 * 1 Jul 2013 Fire protection systems 15 * 1 Jul 2013 Hand air driers 3 * 1 Jul 2013 Hand wash basins 15 * 1 Jul 2013 Hide preparation assets: Bale presses 10 * 1 Jul 2013 Sheep skin and hide mixers, salt tumblers and agitators 6 * 1 Jul 2013 Hydraulic power packs 10 * 1 Jul 2013 Laboratory assets 10 * 1 Jul 2013 Sterilisers 15 * 1 Jul 2013 Truck and livestock crate washes 20 * 1 Jul 2013 Waste water assets: Aerators and agitators 10 * 1 Jul 2013 Aerobic ponds 30 * 1 Jul 2013 Anaerobic ponds 30 * 1 Jul 2013 Belt filter presses 15 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Dissolved air flotation systems 15 * 1 Jul 2013 Effluent distribution pipes 15 * 1 Jul 2013 Effluent drum filters 10 * 1 Jul 2013 Effluent irrigators (including centre pivot, lateral and travelling gun) 10 * 1 Jul 2013 Effluent pumps 7 * 1 Jul 2013 Effluent screens 10 * 1 Jul 2013 Effluent storage tanks 15 * 1 Jul 2013 Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pond covers 10 * 1 Jul 2013 Pond liners 10 * 1 Jul 2013 Sequential batch reactors 10 * 1 Jul 2013 Settling ponds 30 * 1 Jul 2013 Solids dewatering presses 10 * 1 Jul 2013 Water assets: Boilers 20 * 1 Jul 2013 Bore pumps 7 * 1 Jul 2013 Bores 30 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Clarifiers 20 * 1 Jul 2013 High stage pump sets 7 * 1 Jul 2013 Hot water systems 10 * 1 Jul 2013 Heat exchangers 10 * 1 Jul 2013 Raw water filters 15 * 1 Jul 2013 Raw water in-feed pump sets 10 * 1 Jul 2013 Reverse osmosis systems incorporating pumps, pipe work, membranes and controls 10 * 1 Jul 2013 Water distribution pipes 20 * 1 Jul 2013 Water softeners 10 * 1 Jul 2013 Water storage tanks 20 * 1 Jul 2013 Water tank liners 15 * 1 Jul 2013 Poultry processing (11120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Conveyor systems and troughing 20 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Refrigeration plant and boiler 10 1 Jan 2001 Cured meat and smallgoods manufacturing (11130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary assets: Analysers (including meat analysers) 10 * 1 Jul 2016 Barcode readers, RF guns, scanner guns etc 5 * 1 Jul 2016 Benches and tables 15 * 1 Jul 2016 Bin and tray washers 12 * 1 Jul 2016 Bin lifters and tippers 15 * 1 Jul 2016 Bins: Plastic 5 * 1 Jul 2016 Stainless steel 15 * 1 Jul 2016 Boot washers 10 * 1 Jul 2016 Cages, stillages and trolleys (stainless steel) 15 * 1 Jul 2016 Chillers 15 * 1 Jul 2016 Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) 10 * 1 Jul 2016 Die sets 15 * 1 Jul 2016 Flake ice machines 10 * 1 Jul 2016 Freezers (including blast freezers, crust freezers etc) 15 * 1 Jul 2016 Hoppers 12 * 1 Jul 2016 Piping, pipelines and pipework (stainless steel) 20 * 1 Jul 2016 Platforms and gantries 15 * 1 Jul 2016 Racking and shelving 10 * 1 Jul 2016 Tray stackers/destackers 10 * 1 Jul 2016 Waste water management and treatment systems 20 * 1 Jul 2016 Post-production and packaging assets: Carton tapers 5 * 1 Jul 2016 Clipping/tying/stringing machines (including tie clipping machines) 10 * 1 Jul 2016 Dicing and shredding assets 15 * 1 Jul 2016 Packaging machines generally (bagging machines, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Pasteurisers 15 * 1 Jul 2016 Rods and smoke sticks 12 * 1 Jul 2016 Shrink dip tanks and shrink tunnels 10 * 1 Jul 2016 Slicers and slicing line assets 17 * 1 Jul 2016 Smokehouses 20 * 1 Jul 2016 Thermoformers 15 * 1 Jul 2016 Production assets generally for bacon, ham, meat emulsion products, smallgoods etc (including band saws, cookers, cutters, deboning machines, dicing machines, emulsifiers, filling machines, grinding machines, guillotines, injecting machines, massaging machines, meat pumps, microwave cooking tunnels, mixing machines, netting machines, pump grinders, sausage linkers, shredders, tumbling machines etc) 12 * 1 Jul 2016 Raw material preparation and receiving assets: Brine/pickle preparation system assets 15 * 1 Jul 2016 Carton lifters and pallet lifters 10 * 1 Jul 2016 Carton shredding/stripping machines 10 * 1 Jul 2016 Curing machines 17 * 1 Jul 2016 Decartoning machines 10 * 1 Jul 2016 Floor scales (platform scales) 10 * 1 Jul 2016 Thawing assets (including defrosters, tempering systems and thawers) 15 * 1 Jul 2016 Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) - see Table B Dairy product manufacturing (11310 to 11330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dairy product manufacturing: Centrifuges (includes separators, decanters, clarifiers and bactofuges) 15 * 1 Jan 2001 Cheese blockformers 15 * 1 Jan 2001 Churns (includes continuous buttermakers, butter reworkers and ice cream freezers) 15 * 1 Jan 2001 Continuous cheddaring machines 15 * 1 Jan 2001 Conveyors 15 * 1 Jul 2016 Driers (includes drum, fluidised bed and spray) 20 * 1 Jan 2001 Evaporators (includes circulation/vacuum chamber and falling film) 20 * 1 Jan 2001 Heat exchangers 15 * 1 Jan 2001 Homogenisers 15 * 1 Jan 2001 Membrane filtration plant: Filter membranes 1 ½ * 1 Jan 2001 Membrane holding tanks 15 * 1 Jan 2001 Pumps (brine and cream) 10 1 Jan 2001 Tanks (includes storage, mixing, process and balance tanks) 20 * 1 Jan 2001 Water cooling and aerating plant 8 1 Jan 2001 Milk and cream processing (11310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary and support assets: Air compression assets - see Table B Air compression assets Benches and tables 15 * 1 Jul 2016 Boilers - see Table B Boilers Boot washers 10 * 1 Jul 2016 Cages (including cardboard cages and pallet cages) 10 * 1 Jul 2016 Chemical and flammable storage cabinets 10 * 1 Jul 2016 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2016 Control systems - see Table B Control systems and control system assets Conveyors 15 * 1 Jul 2016 Cooling assets: Chillers 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Crate handling assets (including lifters, stackers and de-stackers, turners etc) 12 * 1 Jul 2016 Dock levellers 15 * 1 Jul 2016 Dosing systems 15 * 1 Jul 2016 Fire control and alarm assets - see Table B Fire control and alarm assets Floor scrubbers and polishers 10 * 1 Jul 2016 Foamers 10 * 1 Jul 2016 Laboratory equipment - see Table B Laboratory assets used in quality control, sample checking etc Lifting and handling assets: Forklifts - see Table B Forklifts Hoists 10 * 1 Jul 2016 Pallet jacks and pallet trucks 10 * 1 Jul 2016 Scissor lifts 15 * 1 Jul 2016 Piping, pipelines and pipework 20 * 1 Jul 2016 Pumps 15 * 1 Jul 2016 Racking 15 * 1 Jul 2016 Refrigeration assets - see Table B Refrigeration assets Resin beads for milk and protein processing and water filtration 5 * 1 Jul 2016 Scales 10 * 1 Jul 2016 Shelving 12 * 1 Jul 2016 Silos (excluding milk silos) 20 * 1 Jul 2016 Steelwork structures (including ladders, platforms and walkways) 20 * 1 Jul 2016 Tanks: Chemical tanks 15 * 1 Jul 2016 Water tanks 20 * 1 Jul 2016 Trolleys 10 * 1 Jul 2016 Valves 15 * 1 Jul 2016 Washers (including bottle and crate washers) 15 * 1 Jul 2016 Waste water treatment assets 20 * 1 Jul 2016 Water filtration system assets (excluding resin beads) 15 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2016 Receiving, processing and storage assets: Heat exchangers 15 * 1 Jul 2016 Homogenisers 15 * 1 Jul 2016 Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 10 * 1 Jul 2016 Membrane filtration system assets 15 * 1 Jul 2016 Milk silos 20 * 1 Jul 2016 Mixers and blenders 15 * 1 Jul 2016 Pasteurisers 15 * 1 Jul 2016 Pumps 15 * 1 Jul 2016 Separators 15 * 1 Jul 2016 Standardisers 15 * 1 Jul 2016 Tanks (including storage, mixing, process and balance tanks) 20 * 1 Jul 2016 UHT aseptic processing system assets 15 * 1 Jul 2016 Valve matrixes 15 * 1 Jul 2016 Packaging assets: Bottle unscramblers 15 * 1 Jul 2016 Cartoning assets (including carton and case erecting, packing and closing machines, carton sealers) 15 * 1 Jul 2016 Checkweighers 10 * 1 Jul 2016 Debaggers (debagging tables) 20 * 1 Jul 2016 Filling and capping machines 15 * 1 Jul 2016 Inkjet and laser label printers 7 * 1 Jul 2016 Palletisers and depalletisers 15 * 1 Jul 2016 Palletising robots 10 * 1 Jul 2016 Product identification labellers (including coding machines and label applicators) 10 * 1 Jul 2016 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12 * 1 Jul 2016 Fruit and vegetable processing (11400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fruit and vegetable canning plant 20 1 Jan 2001 Fruit juice and fruit juice drink manufacturing assets: Evaporators (used in concentrate manufacture) 20 * 1 Jul 2010 Extraction assets: Break tanks 20 * 1 Jul 2010 Centrifugal decanters 15 * 1 Jul 2010 Crushing and milling assets (including hammer mills) 15 * 1 Jul 2010 Extractors (including presses and reamers) 20 * 1 Jul 2010 Filters (including membrane, pressure and vacuum filters) 20 * 1 Jul 2010 Finishers 20 * 1 Jul 2010 Fruit sizing assets (including sizing belts/heads and sorting tables) 10 * 1 Jul 2010 Pulp and rind mincers 20 * 1 Jul 2010 Pulper-finishers 15 * 1 Jul 2010 Roller/spreaders 20 * 1 Jul 2010 Tomato choppers 15 * 1 Jul 2010 Washers (including brush washers, flume tanks and pre-clean water hoppers) 15 * 1 Jul 2010 Filling and sealing assets: Bottle inverters 20 * 1 Jul 2010 Capping machines 15 * 1 Jul 2010 Cap sorters 10 * 1 Jul 2010 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2010 Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels) 15 * 1 Jul 2010 Filling machines (including aseptic fillers, bag in box fillers, cup fillers, gable top carton fillers and plastic bottle fillers) 20 * 1 Jul 2010 Handling assets: Bottle rinsing machines 20 * 1 Jul 2010 Bottle unscramblers 15 * 1 Jul 2010 Depalletisers 20 * 1 Jul 2010 Palletisers 20 * 1 Jul 2010 Stretch wrappers (pallet wrappers) 15 * 1 Jul 2010 Inspection assets: Checkweighers 10 * 1 Jul 2010 Vacuum seal testers 10 * 1 Jul 2010 Vision inspection assets (including cap inspection/rejection systems and label inspection machines) 6 * 1 Jul 2010 Packing assets: Cartoning assets (including carton and case erectors, carton sealers, case packers and overpackers) 15 * 1 Jul 2010 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2010 Hot melt adhesive (spot glue) applicators 10 * 1 Jul 2010 Label applicators 7 * 1 Jul 2010 Labellers 10 * 1 Jul 2010 Multipack machines 10 * 1 Jul 2010 Shrink sleeve applicators 15 * 1 Jul 2010 Shrinkwrappers 15 * 1 Jul 2010 Straw applicators 20 * 1 Jul 2010 Support assets: Air compressors and receivers 20 * 1 Jul 2010 Bins, cages and hoppers 20 * 1 Jul 2010 Boilers 20 * 1 Jul 2010 Clean in place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2010 Control system assets (excluding personal computers but including program logic controllers and switchgear) 10 * 1 Jul 2010 Conveyors (including augers, belt conveyors and bucket elevators) 15 * 1 Jul 2010 Fruit concentrate drum tippers 15 * 1 Jul 2010 Laboratory equipment: Electronic (including high performance liquid chromatography or HPLC machines, refractometers, spectrometry machines and titrimetric analysers) 7 * 1 Jul 2010 Non-electronic 10 * 1 Jul 2010 Pasteurisation assets: Pasteurisers (including heat exchangers) 15 * 1 Jul 2010 Tunnel pasteurisers 10 * 1 Jul 2010 Pipes 25 * 1 Jul 2010 Pumps: Cavity pumps 10 * 1 Jul 2010 Others (including centrifugal pumps) 15 * 1 Jul 2010 Refrigeration assets (including compressors, cooling towers, condensers and pumps) 15 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Water treatment filters: Carbon filters 15 * 1 Jul 2010 Membrane filters generally including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters 7 * 1 Jul 2010 UF membrane filters 5 * 1 Jul 2010 Weighbridges 20 * 1 Jul 2010 Tanks: Blending and mixing tanks 25 * 1 Jul 2010 Debittering tanks 30 * 1 Jul 2010 Storage tanks: Generally 30 * 1 Jul 2010 Jacketed 20 * 1 Jul 2010 Refrigerated 20 * 1 Jul 2010 Waste water storage/treatment tanks 20 * 1 Jul 2010 Jam-making plant 20 1 Jan 2001 Oil and fat manufacturing (11500) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Edible oil or fat, blended, manufacturing assets: Preparatory and extraction assets: Preparatory and mechanical extraction assets: Breaking assets (including dehullers and crackers) 20 * 1 Jul 2012 Cookers (including conditioners and preheaters) 25 * 1 Jul 2012 Extruders (including screw presses) 20 * 1 Jul 2012 Milling and grinding assets (including flakers, hammer mills and roller mills) 20 * 1 Jul 2012 Pumps 8 * 1 Jul 2012 Vibratory screens 15 * 1 Jul 2012 Solvent extraction system assets: Distillation system assets (incorporating distillation columns, steam economisers, condensers, evaporators and oil strippers) 30 * 1 Jul 2012 Meal and cake processing assets (incorporating desolventisers, toasters, drying and cooling assets) 30 * 1 Jul 2012 Mineral oil recovery system assets (incorporating heat exchangers, mineral oil scrubbers and oil strippers) 30 * 1 Jul 2012 Solvent extractors (including hoppers and conveyors) 30 * 1 Jul 2012 Solvent water separation system assets (incorporating condensers, solvent water separators, steam ejectors and solvent receivers) 30 * 1 Jul 2012 Margarine and shortening processing assets: Pasteurisers 15 * 1 Jul 2012 Pin rotor machines (including plasticators and complectors) 25 * 1 Jul 2012 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2012 Scraped surface heat exchangers (including perfectors and crystallisers) 25 * 1 Jul 2012 Measuring, monitoring and quality control assets: Belt weighers 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Flow meters 10 * 1 Jul 2012 Laboratory assets: Colorimeters 10 * 1 Jul 2012 Furnace ovens 15 * 1 Jul 2012 Gas chromatograph analysers 10 * 1 Jul 2012 Moisture and protein analysers, electronic (including near infrared analysers) 10 * 1 Jul 2012 Spectrophotometers 15 * 1 Jul 2012 Vacuum separators 10 * 1 Jul 2012 Quality control assets (including metal detectors and magnets) 10 * 1 Jul 2012 Seed samplers, hydraulic driven 10 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Packaging assets: Capping machines 15 * 1 Jul 2012 Cartoning assets (including carton and case erecting, packing and closing machines) 15 * 1 Jul 2012 Coding machines 10 * 1 Jul 2012 Filling machines 20 * 1 Jul 2012 Labellers 10 * 1 Jul 2012 Palletisers and depalletisers 20 * 1 Jul 2012 Robots (pick and place packaging machines) 10 * 1 Jul 2012 Wrapping machines (including shrink and stretch wrappers) 15 * 1 Jul 2012 Receiving and storage assets: Bins and containers 20 * 1 Jul 2012 Silos: Meal 20 * 1 Jul 2012 Seed 30 * 1 Jul 2012 Underground seed storage assets (including concrete dump pits) 40 * 1 Jul 2012 Seed and product handling assets: Augers, conveyors, elevators and hoppers 15 * 1 Jul 2012 Support assets: Centrifuges, decanters and separators 20 * 1 Jul 2012 Cooling towers (including packaged type) 20 * 1 Jul 2012 Deodorisers 30 * 1 Jul 2012 Drying assets (including vacuum dryers) 20 * 1 Jul 2012 Emission control assets: Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20 * 1 Jul 2012 Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20 * 1 Jul 2012 Filtration assets: Plate and frame presses and polished filters 30 * 1 Jul 2012 Pressure leaf filters 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Pipes and pipelines 25 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Stacks (steel flues) 20 * 1 Jul 2012 Tanks and vessels: Bulk oil storage tanks 30 * 1 Jul 2012 Other: Steel 20 * 1 Jul 2012 Stainless steel 30 * 1 Jul 2012 Olive oil processing assets 15 * 1 Jul 2008 Grain mill product manufacturing (11610) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Flour-milling plant: Bins (wooden) 33 ⅓ 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Silos, concrete 50 * 1 Jan 2004 Silos, galvanised 30 * 1 Jan 2004 Silos, steel 40 * 1 Jan 2004 Linseed oil manufacturing plant 13 ⅓ 1 Jan 2001 Malt manufacturing assets: Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners) 15 * 1 Jul 2008 Barley and malt handling assets: Augers, conveyors and elevators 15 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Clean in place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Germination assets: Above/below floor cleaning systems 15 * 1 Jul 2008 Aeration blowers 15 * 1 Jul 2008 C O2 extraction units 15 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Kiln assets: Fans 15 * 1 Jul 2008 Gas burners 15 * 1 Jul 2008 Heat exchanger systems 20 * 1 Jul 2008 Heat recovery systems 20 * 1 Jul 2008 Kilns: Concrete 40 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) 15 * 1 Jul 2008 Steeping assets: Above floor/below floor cleaning systems 15 * 1 Jul 2008 Slurry tanks 25 * 1 Jul 2008 Steeping vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Rice milling plant 13 ⅓ 1 Jan 2001 Cereal and pasta product manufacturing (11620) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary assets: Bin washers 15 * 1 Jul 2008 Blowers and fans: Generally 25 * 1 Jul 2008 Used in materials handling 15 * 1 Jul 2008 Clean-in-place (CIP) systems 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dust collection assets (including cyclones) 20 * 1 Jul 2008 Extrusion die washers 5 * 1 Jul 2008 Racks and shelving 20 * 1 Jul 2008 Scales (electronic scales and load cells) 10 * 1 Jul 2008 Water chillers 20 * 1 Jul 2008 Water filtration and softening assets (including reverse osmosis assets) 15 * 1 Jul 2008 Cereal food manufacturing assets: Baked cereal bar product manufacturing assets - see Table A Bakery product manufacturing (11710 to 11740) Cold formed and nut based cereal bar manufacturing assets: Cooling tunnels 20 * 1 Jul 2008 Enrobers 12 ½ * 1 Jul 2008 Guillotines 15 * 1 Jul 2008 Slab formers (sheeters) 15 * 1 Jul 2008 Slitters 15 * 1 Jul 2008 Spreaders 15 * 1 Jul 2008 Syrup cookers and kettles (including fire cookers) 15 * 1 Jul 2008 Tempering machines 15 * 1 Jul 2008 General cereal food processing assets: Blenders and mixers (including drum mixers, paddle blenders/mixers and ribbon blenders/mixers) 15 * 1 Jul 2008 Ovens (electric and gas-fired) 20 * 1 Jul 2008 Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed cereal manufacturing assets): Coating assets (including coating applicators and drum coaters) 15 * 1 Jul 2008 Cookers 15 * 1 Jul 2008 Delumpers (lump breakers) 10 * 1 Jul 2008 Dryers: Flite dryers 30 * 1 Jul 2008 Fluid bed dryers 20 * 1 Jul 2008 Others (including belt and coating dryers) 15 * 1 Jul 2008 Extruders 20 * 1 Jul 2008 Feeders (including loss-in-weight and screwtype feeders) 10 * 1 Jul 2008 Milling machines (including flaking mills, pellet mills and shredding mills) 20 * 1 Jul 2008 Steam preconditioners 10 * 1 Jul 2008 Packaging assets (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc) 12 * 1 Jul 2008 Pasta manufacturing assets: Blenders and mixers 15 * 1 Jul 2008 Cooling assets (including chillers and coolers) 10 * 1 Jul 2008 Dryers 15 * 1 Jul 2008 Extrusion dies 2 * 1 Jul 2008 Fill preparation assets: Cookers/kettles 15 * 1 Jul 2008 Mincers 15 * 1 Jul 2008 Long goods/short goods pasta making assets (including blanchers/cookers, formers, gnocchi making machines, laminators, presses, ravioli making machines, sheeters etc) 12 ½ * 1 Jul 2008 Pasteurisers 15 * 1 Jul 2008 Product and raw material receiving and handling assets: Aspirators 20 * 1 Jul 2008 Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc): Mild and stainless steel 15 * 1 Jul 2008 Others (including plastic and fibreglass) 10 * 1 Jul 2008 Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders) 15 * 1 Jul 2008 Conveyors (including belt, bucket, roller and screw conveyors) 15 * 1 Jul 2008 Silos: Steel 30 * 1 Jul 2008 Used for flour (semolina) 25 * 1 Jul 2008 Storage tanks (including jacketed tanks) 20 * 1 Jul 2008 Tipping stations (tote bin dumpers) 15 * 1 Jul 2008 Quality control assets: Metal detectors 10 * 1 Jul 2008 X-ray detectors 5 * 1 Jul 2008 Bakery product manufacturing (11710 to 11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray units, pan cleaners, and topping applicators) 15 * 1 Jan 2002 Automatic pan storage units 20 * 1 Jan 2002 Automatic product handling assets (including basket loaders and basket stackers) 15 * 1 Jan 2002 Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) 20 * 1 Jan 2002 Conveyors: Generally 15 * 1 Jan 2002 Infloor 12 * 1 Jan 2002 Cooling and refrigeration assets: Cooling tunnels, tray and vacuum coolers 20 * 1 Jan 2002 Freezers (including blast freezer, plate freezer) 15 * 1 Jan 2002 Spiral coolers, spiral freezers 10 * 1 Jan 2002 Final provers (mechanical type) 15 * 1 Jan 2002 Final provers (rack type) 8 * 1 Jan 2002 Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weighers, extruders, final moulder/panners, first/intermediate provers, gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow handers, sheeters and stampers) 12 ½ * 1 Jan 2002 Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) 15 * 1 Jan 2002 Ovens: Rack ovens 8 * 1 Jan 2002 Tray type ovens (including swing tray) 20 * 1 Jan 2002 Tunnel ovens: Generally 20 * 1 Jan 2002 Lidding systems 10 * 1 Jan 2002 Packaging assets (including accumulators, bag closers, bread baggers, box and carton making machines, finished product check weighers, flow wrappers, metal detectors, robotic pick and place assets and shrink wrappers) 10 * 1 Jan 2002 Proof and bake systems: Spiral oven 15 * 1 Jan 2002 Spiral prover 10 * 1 Jan 2002 Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) 12 ½ * 1 Jan 2002 Slicers (including bread band slicers, cake slicers and reciprocating blade slicers) 10 * 1 Jan 2002 Storage, feeding and ingredient handling assets: Flour silos 25 * 1 Jan 2002 Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002 Weighers 10 * 1 Jan 2002 Bakery product manufacturing (non-factory based) (11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Retail bread, biscuit, cake and pastry baking assets: Bread slicers 7 * 1 Jan 2002 Bun dividers/rounders 8 * 1 Jan 2002 Fixed bowl spiral mixers 7 * 1 Jan 2002 Hydraulic dough dividers 7 * 1 Jan 2002 Moulders 8 * 1 Jan 2002 Ovens (convection) 8 * 1 Jan 2002 Ovens (multi-decked, rotating rack or static rack, rotating deck) 10 * 1 Jan 2002 Planetary mixers 7 * 1 Jan 2002 Provers/prover retarders 6 * 1 Jan 2002 Semi-automated baguette, bread and bread roll making assets 12 * 1 Jan 2002 Semi-automated doughnut making assets 8 * 1 Jan 2002 Sugar manufacturing (11810) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sugar milling assets: Cane delivery assets: Cane bin assets: Rail bins 20 * 1 Jul 2011 Rail bin automatic coupling/de-coupling devices 12 * 1 Jul 2011 Road bins 12 * 1 Jul 2011 Rail assets (excluding cane bin assets) - see Table A Rail freight and passenger transport services (47100 to 47200) Receival station assets: Cane levellers 20 * 1 Jul 2011 Cane receival hoppers 25 * 1 Jul 2011 Tipplers 25 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Cane juice extraction assets: Cane shredding machines (incorporating drives) 30 * 1 Jul 2011 Crushing mills (incorporating drives) 30 * 1 Jul 2011 Rotary juice screens 15 * 1 Jul 2011 Cane juice filtration and clarification assets: Clarifiers 25 * 1 Jul 2011 Flash tanks 20 * 1 Jul 2011 Juice heaters 20 * 1 Jul 2011 Lime and mud storage bins 25 * 1 Jul 2011 Lime slakers 20 * 1 Jul 2011 Mud mixers/minglers 20 * 1 Jul 2011 Rotary vacuum mud filters 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Crystallisers 20 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Massecuite re-heaters 20 * 1 Jul 2011 Seed vessels 20 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Molasses storage assets: Coolers 15 * 1 Jul 2011 Dams (earthworks only) 40 * 1 Jul 2011 Dam bladders and covers 12 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Power generation assets: Ash filters (including rotary and horizontal belt vacuum filters) 15 * 1 Jul 2011 Bagasse handling assets: Bagacillo collection systems 15 * 1 Jul 2011 Bagasse bins (incorporating stacking and reclaim systems) 30 * 1 Jul 2011 Other power generation assets - see Table A Electricity supply (26110 to 26400) Sugar drying and storage assets: Hoppers (weigh and feed) 25 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar storage bins and silos 30 * 1 Jul 2011 Vibratory screens 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Programmable logic controllers 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives 10 * 1 Jul 2011 Conveyors (including framework and enclosures) 20 * 1 Jul 2011 Conveyor belt weighers 15 * 1 Jul 2011 Dust collectors (including ducting, but excluding bagacillo collection systems) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Laboratory assets: Cutter grinders 15 * 1 Jul 2011 Moisture determination ovens 10 * 1 Jul 2011 Polarimeters 10 * 1 Jul 2011 Rotary juice samplers 15 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Wet disintegrators 15 * 1 Jul 2011 Overhead cranes - see Table B Cranes Piping and valves: Piping: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Tanks (excluding molasses storage tanks): Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Water treatment and cooling assets: Clarifiers 25 * 1 Jul 2011 Cooling and effluent ponds 40 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Ion exchange systems 15 * 1 Jul 2011 Sugar refining assets: Affination assets: Centrifugals 25 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Melter liquor screens 15 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Clarification and de-colourising assets: Carbon regeneration kilns 15 * 1 Jul 2011 Clarifiers 25 * 1 Jul 2011 Deep bed filters 30 * 1 Jul 2011 De-colourising columns: Carbon based 30 * 1 Jul 2011 Resin based 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15 * 1 Jul 2011 Bottling assets: Bottle capping, filling and unscrambling machines 15 * 1 Jul 2011 Syrup and treacle filter presses 15 * 1 Jul 2011 UV disinfectors 15 * 1 Jul 2011 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2011 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2011 Inspection equipment (including check weighers, metal detectors, counting machines) 10 * 1 Jul 2011 Multihead and singlehead weighers 15 * 1 Jul 2011 Palletisers and de-palletisers 15 * 1 Jul 2011 Product identification labellers including decorating, applicator and coding machines 10 * 1 Jul 2011 Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 15 * 1 Jul 2011 Sugar receival, drying, screening, and storage assets: Bins, hoppers and silos 30 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar throwers 15 * 1 Jul 2011 Vibratory screens (including graders and scalpers) 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Boilers (packaged type only) 20 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Program logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures): Packaging conveyors 15 * 1 Jul 2011 Other conveyors 20 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Dust collectors (including ducting) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Pipes and valves: Pipes: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Refractometers 10 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Tanks: Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Confectionery manufacturing (11820) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chocolate making assets: Conches 20 * 1 Jul 2016 Pre-refiners 12 * 1 Jul 2016 Refiners 10 * 1 Jul 2016 Tempering machines 15 * 1 Jul 2016 Enrobers (chocolate, coconut etc) 15 * 1 Jul 2016 Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc) 15 * 1 Jul 2016 Jelly and sugar lolly making assets: Cleaners (brush and laser) 10 * 1 Jul 2016 Coating and dusting machines 15 * 1 Jul 2016 Depositors (including nozzle plates, pistons and pumps) 12 * 1 Jul 2016 Mouldboards and trays 7 * 1 Jul 2016 Oiling machines 15 * 1 Jul 2016 Starch conditioners 10 * 1 Jul 2016 Starch moguls 10 * 1 Jul 2016 Packaging assets: Bagging machines (including flow wrappers, form fill seal machines, shaped foil wrappers, stick/bunch/sleeve wrappers etc) 15 * 1 Jul 2016 Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) 12 * 1 Jul 2016 Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) 8 * 1 Jul 2016 Multihead and singlehead weighers 10 * 1 Jul 2016 Panning assets: Belt panners 15 * 1 Jul 2016 Coating and polishing panners 20 * 1 Jul 2016 Sugar panners 12 * 1 Jul 2016 Support assets: Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) 15 * 1 Jul 2016 Cooling tunnels 17 * 1 Jul 2016 Cutters and guillotines 12 * 1 Jul 2016 Moulds 4 * 1 Jul 2016 Tanks and vats (chocolate, egg, syrup etc) 14 * 1 Jul 2016 Prepared animal and bird feed manufacturing (11920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pet food manufacturing assets: Dry process assets: Batching systems 15 * 1 Jul 2013 Blowing systems 15 * 1 Jul 2013 Coating assets (including oil, tumble and vacuum coaters) 10 * 1 Jul 2013 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2013 Cooling systems (including fans and cyclones) 10 * 1 Jul 2013 Dehumidifying systems (including silo munters) 10 * 1 Jul 2013 Dosing systems (including liquid) 10 * 1 Jul 2013 Dryers 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Hammer mills 15 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Ovens (including horizontal, tunnel and vertical) 15 * 1 Jul 2013 Pre-conditioners 10 * 1 Jul 2013 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2013 Can and tray labelling assets 10 * 1 Jul 2013 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2013 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2013 Multihead and singlehead weighers 10 * 1 Jul 2013 Palletisers and depalletisers 15 * 1 Jul 2013 Robotic lid, tray and sealing assets 10 * 1 Jul 2013 Robotic pick and place assets 10 * 1 Jul 2013 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2013 Raw material receiving, storage and handling assets: Chutes 15 * 1 Jul 2013 Conveyors (including belt, chain, drag, screw and walking beam conveyors) 15 * 1 Jul 2013 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2013 Hoppers (including batch and weigh hoppers) 15 * 1 Jul 2013 Receival assets 15 * 1 Jul 2013 Screw and weigh belt feeders 10 * 1 Jul 2013 Silos 20 * 1 Jul 2013 Storage bins 20 * 1 Jul 2013 Tanks (including holding, liquid storage and water) 20 * 1 Jul 2013 Support assets: Access platforms 20 * 1 Jul 2013 Air compressors and receivers 10 * 1 Jul 2013 Bins (including tippers and raw material bins) 15 * 1 Jul 2013 Boilers 20 * 1 Jul 2013 Cleaning systems (including vacuum) 15 * 1 Jul 2013 Contra shears and drum filters 10 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2013 Effluent pumps 10 * 1 Jul 2013 Effluent screens and filters 10 * 1 Jul 2013 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2013 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2013 Laboratory and analysing assets (including probes and samplers) 10 * 1 Jul 2013 Pumps (including liquid feed) 10 * 1 Jul 2013 Racking 20 * 1 Jul 2013 Safety systems 20 * 1 Jul 2013 Waste water ponds 25 * 1 Jul 2013 Waste water treatment assets 20 * 1 Jul 2013 Weighing assets (including weigh cells, heads and hoppers) 10 * 1 Jul 2013 Wet process assets: Air purification and recycling systems 10 * 1 Jul 2013 Basket tippers 10 * 1 Jul 2013 Blending, dicing and mincing assets 10 * 1 Jul 2013 Blowers 15 * 1 Jul 2013 Canning and tray assets including closers and fillers 10 * 1 Jul 2013 Chillers 15 * 1 Jul 2013 Cooling towers 15 * 1 Jul 2013 Cool rooms 15 * 1 Jul 2013 Cutting assets (including knife and blade assemblies) 10 * 1 Jul 2013 Dewatering assets 10 * 1 Jul 2013 Drying assets 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Freezers 15 * 1 Jul 2013 Frozen block warmers 10 * 1 Jul 2013 Gravy make-up stations 15 * 1 Jul 2013 Grinders 10 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mix slides and chutes 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Pallet lifters and hoists 10 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Retort cooking vessels 15 * 1 Jul 2013 Retort trays 15 * 1 Jul 2013 Seal thickness testing assets 10 * 1 Jul 2013 Slicing and shredding assets 10 * 1 Jul 2013 Stacking assets 15 * 1 Jul 2013 Prepared animal and bird feed manufacturing assets generally: Batching, grinding and mixing assets: Bins (including mash, outloading, surge, supply and raw material bins) 30 * 1 Jul 2012 Control systems (including batching systems) 10 * 1 Jul 2012 Dressers 10 * 1 Jul 2012 Drum magnets 10 * 1 Jul 2012 Evaporative coolers 10 * 1 Jul 2012 Grinders 10 * 1 Jul 2012 Hammer and roller mills 15 * 1 Jul 2012 Heating chambers (including coils and heat exchangers) 12 * 1 Jul 2012 Hoppers (including expansion, grinder, weigh and surge hoppers) 25 * 1 Jul 2012 Liquid tanks (including molasses and tallow) 20 * 1 Jul 2012 Load cells 10 * 1 Jul 2012 Mixers (including paddle, premix and ribbon screw) 20 * 1 Jul 2012 Pumps (including heat, molasses and water pumps) 7 * 1 Jul 2012 Rotary valves 15 * 1 Jul 2012 Shears 15 * 1 Jul 2012 Turn heads 20 * 1 Jul 2012 Drying, coating, cooling and addition assets: Coating assets (including oil, tumble and vacuum coaters) 12 * 1 Jul 2012 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2012 Cooling fans and cyclones 10 * 1 Jul 2012 Dryers 15 * 1 Jul 2012 Injection systems (including tallow) 15 * 1 Jul 2012 Meters (including counterflow meters) 10 * 1 Jul 2012 Post pellet addition systems (incorporating mixers) 10 * 1 Jul 2012 Screening and sieving assets 10 * 1 Jul 2012 Vacuum pump and piping 15 * 1 Jul 2012 Liquid feed assets: Augers, conveyors and elevators 7 * 1 Jul 2012 Bladders for molasses ponds 10 * 1 Jul 2012 Bulk bag hangers 10 * 1 Jul 2012 Covers for molasses ponds 10 * 1 Jul 2012 Hoppers 10 * 1 Jul 2012 Liners for tanks 5 * 1 Jul 2012 Micro scales 7 * 1 Jul 2012 Mixers 10 * 1 Jul 2012 Mixing tanks for clay and other products 15 * 1 Jul 2012 Pumps: Acid and urea pumps 3 * 1 Jul 2012 Heat, molasses and water pumps 10 * 1 Jul 2012 Silos (including PVC and steel construction) 15 * 1 Jul 2012 Storage tanks (including PVC and steel construction) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2012 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines) 10 * 1 Jul 2012 Multihead and singlehead weighers 10 * 1 Jul 2012 Palletisers and depalletisers 15 * 1 Jul 2012 Robotic pick and place, lid, tray and sealing assets 10 * 1 Jul 2012 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2012 Pre-conditioning and extrusion assets: Boilers 20 * 1 Jul 2012 Conditioners 10 * 1 Jul 2012 Crumble rollers 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Pellet presses (including air flow and die feeder presses) 15 * 1 Jul 2012 Pellet testers 10 * 1 Jul 2012 Raw material receiving, storage and handling assets: Augers 10 * 1 Jul 2012 Bulkheads 20 * 1 Jul 2012 Chutes, deadboxes and diverters 10 * 1 Jul 2012 Conveyors (including belt, drag, grain and screw conveyors) 15 * 1 Jul 2012 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2012 Grain cleaning and shifting assets (including grain blowers and grain shifters) 15 * 1 Jul 2012 Grain transfer drag chains 15 * 1 Jul 2012 Portable conveying assets (including augers and belt conveyors) 5 * 1 Jul 2012 Receival pits 30 * 1 Jul 2012 Rotary and slide gates 10 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Storage bins 20 * 1 Jul 2012 Support assets: Air compressors 10 * 1 Jul 2012 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2012 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2012 Feed delivery bins 15 * 1 Jul 2012 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2012 Grain vacuum and silo sampling probes 5 * 1 Jul 2012 Laboratory assets (including grain testing assets) 10 * 1 Jul 2012 Near infrared transmission systems and analysers 7 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Other food product manufacturing n.e.c. (11990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coffee processing assets: Bins and hoppers (including gravity bins and holding bins) 20 * 1 Jul 2012 De-stoners, gravity separators and magnetic separators 20 * 1 Jul 2012 Extraction and evaporation assets (including decanters, evaporators/finishers, flash vessels/stripping columns, pressure vessels/cells, separators/clarifiers, spray driers, strainers and wet scrubbers) 20 * 1 Jul 2012 Grinders 20 * 1 Jul 2012 Material handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2012 Packaging assets: Form fill and seal packaging machines (including flat bottom, flat top and bottom, pillow shape, stand up and vacuum brick pack packaging machines) 12 * 1 Jul 2012 Inspection equipment including checkweighers, metal detectors, counting machines etc 12 * 1 Jul 2012 Multihead weighers 12 * 1 Jul 2012 Process control valves 10 * 1 Jul 2012 Roasters (including cooling trays) 20 * 1 Jul 2012 Sample roasters 15 * 1 Jul 2012 Silos 25 * 1 Jul 2012 Smoke/odour elimination systems (incorporating afterburners, housing and piping) 15 * 1 Jul 2012 Support assets: Air compressors 12 * 1 Jul 2012 Boiler house assets 20 * 1 Jul 2012 Clean-in-place (CIP) systems 15 * 1 Jul 2012 Control system assets (including programmable logic controllers and variable speed drives) 10 * 1 Jul 2012 Laboratory assets: Electronic (including analysers and spectrometers) 7 * 1 Jul 2012 Generally 10 * 1 Jul 2012 Pipes 20 * 1 Jul 2012 Pumps 20 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Scales 10 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals): Ancillary and support assets: Air compression assets: Air dryers 10 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Compressors and packaged air compression systems 15 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Clean in place (CIP) assets 10 * 1 Jul 2012 Control systems generally 10 * 1 Jul 2012 Conveyors (including auger conveyors, belt conveyors, bucket elevators, flume conveyors roller conveyors, web conveyors etc) 15 * 1 Jul 2012 Dust collection systems 20 * 1 Jul 2012 Fire control assets - use any relevant determination in Table B Frying oil reclaiming and cleansing systems incorporating filtration equipment, storage tanks and ventilation hoods 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Holding and storage tanks generally (including water storage tanks) 20 * 1 Jul 2012 Piping and reticulation lines (excluding fire water pipes) 25 * 1 Jul 2012 Pumps (including cavity pumps, centrifugal pumps, lobe pumps etc) 10 * 1 Jul 2012 Refrigeration and freezing assets: Chilled water systems generally (including chillers, condensers and cooling towers) 15 * 1 Jul 2012 Cooling tunnels 20 * 1 Jul 2012 Freezers: Generally (including blast freezers and plate freezers) 15 * 1 Jul 2012 Spiral freezers 10 * 1 Jul 2012 Insulation panels used in cold stores, cool rooms, freezer rooms etc - see Table B Refrigeration assets Uninterruptible power supply (UPS) assets - see Table B Power supply assets Valves 10 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding lagoon and pond covers) 25 * 1 Jul 2012 Blowers 20 * 1 Jul 2012 Clarifiers (including dissolved air floatation equipment and screens) 20 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Lagoons and ponds 40 * 1 Jul 2012 Lagoon and pond covers 12 * 1 Jul 2012 Lagoon and pond liners 20 * 1 Jul 2012 Reverse osmosis system assets 20 * 1 Jul 2012 Sludge dewatering assets (including filters, separators etc) 15 * 1 Jul 2012 Water treatment filters (including carbon filters and membrane filters) 10 * 1 Jul 2012 Frozen appetiser and finger food manufacturing assets: Appetiser forming machines 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixing assets (including meat mincers, meat mincer/blenders, mixer/grinding machines and mixers generally) 15 * 1 Jul 2012 Frozen lasagne manufacturing assets generally (including cookers, cutters, depositors, extruders, lasagne making machines, mixers and sheeters) 15 * 1 Jul 2012 Frozen pasta product manufacturing assets generally - use any relevant determination made for pasta manufacturing assets in Table A Cereal and pasta product manufacturing (11620) Frozen pizza manufacturing assets: Pizza base making assets: Dough mixers 15 * 1 Jul 2012 Ovens 20 * 1 Jul 2012 Pizza base forming and sheeting assets (including chunking units, cutters, extruders, laminators, spiker rollers etc) 15 * 1 Jul 2012 Proofers 15 * 1 Jul 2012 Pizza sauce and topping application assets (including can opening machines, cheese shredding assets, depositors, enrobers, topping applicators and water coating sprayers) 15 * 1 Jul 2012 Pocket pizza making machines 15 * 1 Jul 2012 Frozen potato product manufacturing assets (including french fries/potato chips, potato flake, potato shred and shred product manufacturing assets): Pre-processing assets: Deskinners and peelers: Abrasive/brush peelers 12 * 1 Jul 2012 Steam peelers 10 * 1 Jul 2012 Destoners 20 * 1 Jul 2012 Sizing and sorting assets: Electronic sorters 10 * 1 Jul 2012 Mechanical sizers (including roller sizers and screen shaker sizers) 15 * 1 Jul 2012 Trim tables (roller inspection tables) 20 * 1 Jul 2012 Washers and brushers (including barrel washers, flat bed brushers, polishers and pre-cleaner wet hopper washers) 12 * 1 Jul 2012 Processing assets generally: Batter enrobers 10 * 1 Jul 2012 Blanchers 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Cutters: Mechanical cutters 10 * 1 Jul 2012 Water based (hydro) cutters 15 * 1 Jul 2012 Dicers 10 * 1 Jul 2012 Dosing systems for dextrose and SAPP application etc 15 * 1 Jul 2012 Dryers: Flake drum dryers 20 * 1 Jul 2012 Generally (including dewatering dryers) 15 * 1 Jul 2012 Flake breakers 10 * 1 Jul 2012 Forming drums/machines 10 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Pre-heaters 15 * 1 Jul 2012 Shredders 10 * 1 Jul 2012 Trimming and grading assets (including shaker screen tables used in grading finished products and nubbin removal, sliver removers etc) 10 * 1 Jul 2012 Frozen pre-prepared meal manufacturing assets (including cookers and kettles, depositors, fillers, meat injectors and tenderisers, mixers, multihead weighers, ovens, particle and sauce applicators and rice/pasta cookers) 15 * 1 Jul 2012 Ingredient receiving and handling assets: Bins and hoppers (including holding bins, intermediate bulk containers, tote bins etc): Mild and stainless steel 15 * 1 Jul 2012 Others (including plastic and fibreglass) 8 * 1 Jul 2012 Potato storage assets: Air handling system assets used in potato storage structures: Aeration pipes 25 * 1 Jul 2012 Control systems 15 * 1 Jul 2012 Fans 15 * 1 Jul 2012 Humidification assets (humidifiers etc) 10 * 1 Jul 2012 Refrigeration assets (refrigeration units etc) 12 * 1 Jul 2012 Potato pilers (bin pilers) 20 * 1 Jul 2012 Silos (flour) 25 * 1 Jul 2012 Tippers and unloaders (including bin tippers and unloaders, bulker bag unloaders and tote tippers and unloaders) 12 * 1 Jul 2012 Trolleys (for cooked rice etc) 5 * 1 Jul 2012 Packaging and quality control assets: Accumulators 12 * 1 Jul 2012 Adhesive applicators 7 * 1 Jul 2012 Cartoners (including inner and outer cartoning machines) 15 * 1 Jul 2012 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2012 Case sealing machines 10 * 1 Jul 2012 Checkweighers 10 * 1 Jul 2012 Coding machines (including laser coding machines) 8 * 1 Jul 2012 Flow wrappers 10 * 1 Jul 2012 Form fill and seal assets (including bagging units and multihead weighers) 15 * 1 Jul 2012 Heat shrink tunnels 10 * 1 Jul 2012 Metal detectors 10 * 1 Jul 2012 Palletisers 12 * 1 Jul 2012 Palletising robots 10 * 1 Jul 2012 Pallet wrappers 12 * 1 Jul 2012 Product loaders and stackers 15 * 1 Jul 2012 Tray denesters 15 * 1 Jul 2012 Tray sealers 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 X-ray detectors 10 * 1 Jul 2012 Peanut processing assets: Aeration units 15 * 1 Jul 2009 Aspirators 10 * 1 Jul 2009 Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc) 15 * 1 Jul 2009 Blanchers 10 * 1 Jul 2009 Cleaning assets: De-stoners and gravity separators 20 * 1 Jul 2009 Pre-cleaners (intake cleaners) 15 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Dust collection assets (including ductwork, dust collectors, extraction fans etc) 20 * 1 Jul 2009 Fryers 10 * 1 Jul 2009 Granulators 12 * 1 Jul 2009 Laboratory assets: Generally 10 * 1 Jul 2009 Laboratory analysers 5 * 1 Jul 2009 Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2009 Ovens (including roasters and dryers) 10 * 1 Jul 2009 Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) 10 * 1 Jul 2009 Peanut oil crushing assets: Cookers 15 * 1 Jul 2009 Screw presses/expeller presses 13 * 1 Jul 2009 Quality control assets: Magnets and magnetic separators 7 * 1 Jul 2009 Metal detectors 10 * 1 Jul 2009 X-ray units 5 * 1 Jul 2009 Refrigeration units 20 * 1 Jul 2009 Sampling assets: Sample grinders and shellers 10 * 1 Jul 2009 Sieve tables and picking belt decks 20 * 1 Jul 2009 Moisture meters 5 * 1 Jul 2009 Scales 5 * 1 Jul 2009 Shellers 20 * 1 Jul 2009 Silos (metal) 30 * 1 Jul 2009 Sorting and sizing assets: Electronic/laser sorters (including colour sorters) 10 * 1 Jul 2009 Generally (including vibrating sieves, shaker decks and sizing shakers) 20 * 1 Jul 2009 Tipping units 20 * 1 Jul 2009 Transformers 40 * 1 Jul 2009 Tea processing assets: Bins (including receiving and refrigerated) 15 * 1 Jul 2012 Bin tippers 20 * 1 Jul 2012 Classifiers and shredders 20 * 1 Jul 2012 Dryers (including primary, secondary and final) 20 * 1 Jul 2012 Fermenters (oxidizers) 20 * 1 Jul 2012 Fibre extractors 20 * 1 Jul 2012 Laboratory assets: Generally 15 * 1 Jul 2012 Laboratory analysers 10 * 1 Jul 2012 Materials handling assets (including augers, belt conveyors, bucket elevators, vibratory conveyors, structures, gearboxes and motors) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers and roll wrapping machines) 15 * 1 Jul 2012 Packaging machines: Form fill and seal packaging machines 15 * 1 Jul 2012 Generally (including flat bottom, flat top and bottom, pillow shape and stand up packaging machines) 15 * 1 Jul 2012 Vacuum brick pack packaging machines 15 * 1 Jul 2012 Tea packaging assets generally (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, shrink wrappers and stretch wrappers etc) 15 * 1 Jul 2012 Pre dryers 20 * 1 Jul 2012 Rollers (including crush tear and curl (CTC), electrostatic, secondary and final) 20 * 1 Jul 2012 Rotovanes 20 * 1 Jul 2012 Support assets: Air compression assets (including air dryers, air receivers and compressors) 12 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Bulka bags 5 * 1 Jul 2012 Control system assets (including control cabinets and switchgear, instrumentation, programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Switchboards 20 * 1 Jul 2012 Vibratory screens 20 * 1 Jul 2012 Withering troughs (incorporating controls and sensors) 25 * 1 Jul 2012 Soft drink, cordial and syrup manufacturing (12110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and ultra violet filters) 15 * 1 Jul 2009 Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400) Ice manufacturing assets (excluding dry ice manufacturing assets): Ammonia tank liquid receivers 20 * 1 Jul 2016 Compressors 12 * 1 Jul 2016 Condensers and cooling towers 10 * 1 Jul 2016 Ice cabinets: Display merchandisers 5 * 1 Jul 2016 Hydraulic lift trailers 10 * 1 Jul 2016 Mobile ice boxes 7 * 1 Jul 2016 Ice makers 25 * 1 Jul 2016 Support assets: Augers 20 * 1 Jul 2016 Bagging assets (including air compressors, baggers, sealers etc) 8 * 1 Jul 2016 Block pressers 10 * 1 Jul 2016 Conveyors (including elevators, conveyors and belts) 10 * 1 Jul 2016 Ice rake assemblies 8 * 1 Jul 2016 Ice storage bins, feed bins and rake bins 20 * 1 Jul 2016 Packaging assets: Filling and sealing assets: Capping machines 15 * 1 Jul 2009 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2009 Cooling and warming tunnels 10 * 1 Jul 2009 Filling machines (including bag in box fillers, cup fillers and aseptic fillers) 20 * 1 Jul 2009 Induction sealers 10 * 1 Jul 2009 Inspection machines 10 * 1 Jul 2009 Handling assets: Bottle and can rinsing machines 20 * 1 Jul 2009 Depalletisers 20 * 1 Jul 2009 Pallet binders 10 * 1 Jul 2009 Palletisers 20 * 1 Jul 2009 Strap cutting machines 10 * 1 Jul 2009 Stretch wrappers 15 * 1 Jul 2009 Packing assets: Carton packers 15 * 1 Jul 2009 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2009 Label applicators 7 * 1 Jul 2009 Labellers 15 * 1 Jul 2009 Multipack machines 10 * 1 Jul 2009 Shrink wrappers 15 * 1 Jul 2009 Tunnel pasteurisers 10 * 1 Jul 2009 Support assets: Additive dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Air compressors and receivers 20 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Carbonators (including controls, pumps and valves) 20 * 1 Jul 2009 Centrifuges 15 * 1 Jul 2009 Clean in place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009 Control system assets (excluding personal computers, but including program logic controllers and switchgear ) 10 * 1 Jul 2009 Conveyers 15 * 1 Jul 2009 Heat exchangers 15 * 1 Jul 2009 Laboratory equipment 10 * 1 Jul 2009 Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) 15 * 1 Jul 2009 Pipes 25 * 1 Jul 2009 Pumps 15 * 1 Jul 2009 Syrup preparation assets (including tanks) 15 * 1 Jul 2009 Valves 10 * 1 Jul 2009 Waste water treatment assets: Aerators 20 * 1 Jul 2009 Anaerobic bio gas system assets 25 * 1 Jul 2009 Blowers 20 * 1 Jul 2009 Clarifiers 20 * 1 Jul 2009 Digester/aeration tanks 25 * 1 Jul 2009 Reverse osmosis system assets 20 * 1 Jul 2009 Weighers 20 * 1 Jul 2009 Tanks: Hot water 25 * 1 Jul 2009 Liquid CO2 storage 20 * 1 Jul 2009 Storage: Chemical storage 20 * 1 Jul 2009 Generally 30 * 1 Jul 2009 Beer manufacturing (except non-alcoholic beer) (12120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beer filtration assets: Beer filters 20 * 1 Jul 2008 Filter media make up assets 20 * 1 Jul 2008 Mash filters 20 * 1 Jul 2008 Brewing assets: Grist hoppers 25 * 1 Jul 2008 Mash tuns 25 * 1 Jul 2008 Lauter tuns 25 * 1 Jul 2008 Spent grains transfer system assets 20 * 1 Jul 2008 Wort kettles 25 * 1 Jul 2008 Whirlpool vessels 25 * 1 Jul 2008 Cellaring assets: Carbonators (including controls, pumps and valves) 20 * 1 Jul 2008 Centrifuges 15 * 1 Jul 2008 De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Yeast filters/dryers 15 * 1 Jul 2008 Yeast propagators 20 * 1 Jul 2008 Malt handling and cleaning assets: Augers/conveyers and elevators 15 * 1 Jul 2008 Dust extractors 20 * 1 Jul 2008 Grain cleaning assets (including screeners, destoners and magnetic separators) 20 * 1 Jul 2008 Malt milling machines (including hammer and roller mills) 20 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighers 20 * 1 Jul 2008 Packaging assets: Bottle and can filling and sealing assets: Filling machines 20 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Bottle and can handling assets: Bottle and can rinsing machines 20 * 1 Jul 2008 Depalletisers 20 * 1 Jul 2008 Palletisers 20 * 1 Jul 2008 Bottle and can packing assets: Carton packers 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Labellers 15 * 1 Jul 2008 Multipack machines 10 * 1 Jul 2008 Outer date coders 7 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Tunnel pasteurisers 10 * 1 Jul 2008 Conveyers 15 * 1 Jul 2008 Keg line assets: Capping machines 15 * 1 Jul 2008 Coding machines 7 * 1 Jul 2008 External washing machines 20 * 1 Jul 2008 Internal washer and filler machines 20 * 1 Jul 2008 Kegs (stainless steel) 15 * 1 Jul 2013 Pasteurisers 20 * 1 Jul 2008 Support assets: Additive and hops dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Air compressors and receivers 20 * 1 Jul 2008 Boilers 20 * 1 Jul 2008 Carbon dioxide recovery system assets: Gas collection and storage assets (including pipes bladders and tanks) 25 * 1 Jul 2008 Gas processing assets 20 * 1 Jul 2008 Vaporisation system assets 20 * 1 Jul 2008 Clean in place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control system assets (excluding personal computers) 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2008 Pipes 25 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Vapour condensers 15 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Anaerobic bio gas system assets 25 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Tanks: Beer fermentation and storage 30 * 1 Jul 2008 Chemical storage 20 * 1 Jul 2008 Cold service storage 25 * 1 Jul 2008 Condensate collection 25 * 1 Jul 2008 Hot service storage 25 * 1 Jul 2008 Liquid C O2 storage 20 * 1 Jul 2008 Trub 25 * 1 Jul 2008 Yeast storage 25 * 1 Jul 2008 Spirit manufacturing (12130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Distillery plant (brandy etc) 13 ⅓ 1 Jan 2001 Wine and other alcoholic beverage manufacturing (12140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barrel assets: Barrel racks 20 * 1 Jul 2008 Barrel washers 7 * 1 Jul 2008 Oak barrels 4 * 1 Jul 2008 Grape handling assets: Conveyors and elevators 15 * 1 Jul 2008 Crushers/destemmers 15 * 1 Jul 2008 Electronic scales (mobile) 10 * 1 Jul 2008 Grape bins (plastic) 5 * 1 Jul 2008 Grape receival hoppers 20 * 1 Jul 2008 Grape waste pits (concrete) 20 * 1 Jul 2008 Presses: Basket 20 * 1 Jul 2008 Continuous (screw) 15 * 1 Jul 2008 Pneumatic (airbag) 15 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Packaging assets: Bottle and cask filling, sealing and coding assets: Cap feed systems 15 * 1 Jul 2008 Cappers 15 * 1 Jul 2008 Carton packing machines 15 * 1 Jul 2008 Corkers 15 * 1 Jul 2008 Crown sealers (sparkling wine) 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Fillers 15 * 1 Jul 2008 Foilers 15 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Labellers 10 * 1 Jul 2008 Rinsers 15 * 1 Jul 2008 Handling and packing assets: Carton erectors/sealers/tapers 15 * 1 Jul 2008 Conveyors (loose bottle, carton and pallet) 15 * 1 Jul 2008 Depalletisers 15 * 1 Jul 2008 Outer date coders 5 * 1 Jul 2008 Palletisers 15 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Separation/filtration assets: Centrifuges 10 * 1 Jul 2008 Filtration units (incorporating housing and filters): Cross flow filter units 10 * 1 Jul 2008 Diatomaceous earth filter units (including earth make-up system) 10 * 1 Jul 2008 Lees filter units 10 * 1 Jul 2008 Membrane cartridge filter units (including lenticular) 10 * 1 Jul 2008 Plate and frame filter units 15 * 1 Jul 2008 Rotary drum vacuum filter units 15 * 1 Jul 2008 Sparkling wine equipment: Carbonation equipment 10 * 1 Jul 2008 Corking/wiring equipment 15 * 1 Jul 2008 Disgorging and dosing equipment 10 * 1 Jul 2008 Riddling equipment 15 * 1 Jul 2008 Support assets: Additive liquid dosing systems 10 * 1 Jul 2008 Air compressors 15 * 1 Jul 2008 Air receivers 20 * 1 Jul 2008 Boilers 15 * 1 Jul 2008 Cooling towers 15 * 1 Jul 2008 Electrical and Process control systems: Control cabinets, switchgear 10 * 1 Jul 2008 Programmed logic controllers (PLCs) 10 * 1 Jul 2008 Transformers 40 * 1 Jul 2008 Flow meters 10 * 1 Jul 2008 Grape/wine testing equipment: Grape must analyzers 10 * 1 Jul 2008 Laboratory - glassware 2 * 1 Jul 2008 Laboratory - other equipment 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Hoses 5 * 1 Jul 2008 Hot water systems 10 * 1 Jul 2008 Inert gas systems: Dry ice machines 10 * 1 Jul 2008 Gas storage pressure tanks 20 * 1 Jul 2008 Nitrogen generators 10 * 1 Jul 2008 Pipes and fittings: Mild steel 10 * 1 Jul 2008 Non-ferrous 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensors, evaporators and storage tanks) 15 * 1 Jul 2008 Reverse osmosis plant 10 * 1 Jul 2008 Waste water treatment assets: Aerators 10 * 1 Jul 2008 Blowers 10 * 1 Jul 2008 Clarifiers 10 * 1 Jul 2008 Digesters 10 * 1 Jul 2008 Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): Pressure tanks (for sparkling wine) 20 * 1 Jul 2008 Waste water storage/treatment tanks 15 * 1 Jul 2008 Water storage tanks 30 * 1 Jul 2008 Wine fermenters: Open 30 * 1 Jul 2008 Rotary 30 * 1 Jul 2008 Static 30 * 1 Jul 2008 Sweeping arm 30 * 1 Jul 2008 Wine storage tanks 30 * 1 Jul 2008 Tank accessories: Micro oxygenation systems 5 * 1 Jul 2008 Tank plungers 10 * 1 Jul 2008 Textile, leather, clothing and footwear manufacturing (13110 to 13520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe-making machinery: Machinery and general plant 13 ⅓ 1 Jan 2001 Moulds for plastic heels 3 1 Jan 2001 Vulcanising moulds 5 1 Jan 2001 Clothing and millinery manufacturing plant: General plant 20 1 Jan 2001 Hat manufacturing plant and machinery 13 ⅓ 1 Jan 2001 Sewing machines 10 1 Jan 2001 Cotton manufacturers' machinery: Conveyors 10 1 Jan 2001 Engines, gas 20 1 Jan 2001 Gas producer plant 13 ⅓ 1 Jan 2001 Gins 10 1 Jan 2001 Flock manufacturing plant: Carding machines 13 ⅓ 1 Jan 2001 General plant 20 1 Jan 2001 Knitting machines 13 ⅓ 1 Jan 2001 Rope and twine manufacturers' plant 20 1 Jan 2001 Tanners' plant: General plant 20 1 Jan 2001 Modern plant used in 'wet' process 13 ⅓ 1 Jan 2001 Weaving machinery (silk and cotton) 13 ⅓ 1 Jan 2001 Wool dumping machinery 13 ⅓ 1 Jan 2001 Wool scouring machinery 16 ⅔ 1 Jan 2001 Woollen manufacturers' machinery 16 ⅔ 1 Jan 2001 Log sawmilling and timber dressing (14110 to 14130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Saw milling equipment: Dry or planner mill plant: Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Tray sorters 15 * 1 Jan 2001 Green mill plant: Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001 Heating plant (includes storage bins/silos) 15 * 1 Jan 2001 Kiln drying plant: Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001 Timber drying kilns and reconditioners 15 * 1 Jan 2001 Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001 Sorter and trimming line plant: Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Vertical bin sorters 15 * 1 Jan 2001 Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets) 10 * 1 Jan 2001 Log, lumber and waste transfer equipment 15 * 1 Jan 2001 Log yard equipment: Fixed and mobile cranes 12 * 1 Jan 2001 Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001 Watering systems 15 * 1 Jan 2001 Miscellaneous plant: Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001 Moisture meters 3 * 1 Jan 2001 Saw and knife sharpening equipment 10 * 1 Jan 2001 Walkways 15 * 1 Jan 2001 Waste processing equipment: Bins - waste, chip and fuel 15 * 1 Jan 2001 Chippers, shakers/screens and hoggers 10 * 1 Jan 2001 Plywood and veneer manufacturing (14930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Debarking assets 15 * 1 Jan 2005 Dry clipping assets 25 * 1 Jan 2005 Glue mixing assets 25 * 1 Jan 2005 Heating unit assets 20 * 1 Jan 2005 Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders) 25 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses 25 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Sharpening assets 30 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Veneer composing, jointing and splicing assets 20 * 1 Jan 2005 Veneer dryers 25 * 1 Jan 2005 Veneer patching and grading assets 20 * 1 Jan 2005 Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut, and staylog lathe slicers, log chargers and reelers) 20 * 1 Jan 2005 Veneer reconditioning assets 25 * 1 Jan 2005 Veneer sorting assets 20 * 1 Jan 2005 Wet clipping assets 25 * 1 Jan 2005 Reconstituted wood product manufacturing (14940) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Board coolers 25 * 1 Jan 2005 Board curing assets 20 * 1 Jan 2005 Board storage assets 25 * 1 Jan 2005 Chipping, milling and flaking assets 15 * 1 Jan 2005 Debarking assets 15 * 1 Jan 2005 Driers 15 * 1 Jan 2005 Fibre sifters 15 * 1 Jan 2005 Flake and fibre storage assets 25 * 1 Jan 2005 Glue, resin and wax mixing and blending assets 15 * 1 Jan 2005 Heat plant and boiler assets 25 * 1 Jan 2005 Lamination assets 15 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Magnetic separators 25 * 1 Jan 2005 Mat forming and weighing assets (including pendistor) 20 * 1 Jan 2005 Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses (including pre-press, hot and cold presses) 25 * 1 Jan 2005 Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) 15 * 1 Jan 2005 Refiner assets 20 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Ventilation and dust extraction assets 15 * 1 Jan 2005 Woodchip screening and washing assets 15 * 1 Jan 2005 Other wood product manufacturing (14910 to 14990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pulp and paper mill assets: Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) 15 * 1 Jan 2002 Box and carton making assets (including box converting assets and corrugators) 10 * 1 Jan 2002 Chemical preparation assets (including tanks and pipes used for chemical preparation) 10 * 1 Jan 2002 Electrical and instrumentation assets: Control systems 10 * 1 Jan 2002 Control valves 15 * 1 Jan 2002 Local indicators (pressure, level and temperature) 15 * 1 Jan 2002 Power plant assets (including switchgear, transformers and turbo generators) - see Table A Electricity supply (26110 to 26400) Sensors: Specialised 8 * 1 Jan 2002 Standard 15 * 1 Jan 2002 Paper machine assets: Dry end assets (including calenders, coaters and reelers) 15 * 1 Jan 2002 Dryers (including MG cylinder and yankee cylinder) 25 * 1 Jan 2002 Size press 15 * 1 Jan 2002 Wet end assets (including forming section, head box and press section) 10 * 1 Jan 2002 Pulp process assets: Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20 * 1 Jan 2002 Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Tanks 20 * 1 Jan 2002 Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10 * 1 Jan 2002 Paper stationery manufacturing (15230) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Stationers' manufacturing plant 13 ⅓ 1 Jan 2001 Sanitary paper product manufacturing (15240) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Finishing and converted paper product manufacturing assets: Generally (including machines for manufacturing disposable facial and toilet tissues, paper tablecloths, paper table napkins, interleaved and rolled paper towels) 15 * 1 Jul 2013 Rolled paper core manufacturing assets (including feeder racks, glue applicators and cutting carriages) 10 * 1 Jul 2013 Hygienic paper product manufacturing assets: Fluff preparation assets (including hammer mills, cutting machines, fluff forming drums, compacting rollers and carding machines) 13 * 1 Jul 2013 Generally (including machines for manufacturing disposable nappies, sanitary napkins, sanitary liners and tampons) 13 * 1 Jul 2013 Packaging assets: Cartoning assets (including bundlers, carton and case erectors, packing and closing machines) 10 * 1 Jul 2013 Coding and labelling machines 10 * 1 Jul 2013 Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) 10 * 1 Jul 2013 Stackers and baggers 10 * 1 Jul 2013 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2013 Support assets: Air compressors and air dryers 15 * 1 Jul 2013 Control system and monitoring assets (including programmable logic controllers, variable speed drives, instruments and sensors) 10 * 1 Jul 2013 Dust control assets (including ductwork, dust collectors, scrubbers and fans) 15 * 1 Jul 2013 Laboratory assets (including quality control and material testing assets) 10 * 1 Jul 2013 Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) 15 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Storage assets (including bins and trolleys) 10 * 1 Jul 2013 Printing (16110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) 5 * 1 Jan 2006 Flexographic printing assets: Ancillary assets: Anilox roll cleaning machines 15 * 1 Jul 2006 Anilox trolley tugs 10 * 1 Jul 2006 Ink dispensing systems 10 * 1 Jul 2006 Sleeve mounting machines 10 * 1 Jul 2006 Sleeves 2 * 1 Jul 2006 Printing assets: Die cutters, flexo/folder/gluers (see Table A Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290), box and carton making assets) Presses (including mid web, narrow web, very wide web and wide web flexographic presses) 12 ½ * 1 Jul 2006 Newspaper printing assets: Ancillary assets: Automated guided vehicles (including laser guided vehicles and track mounted automated vehicles) 10 * 1 Jan 2007 Gripper conveyor systems (incorporating drive chains, grippers and tracks) 15 * 1 Jan 2007 Ink pumps (mechanical) 6 * 1 Jan 2007 Buffering/print line storage assets: Storage devices (including discs, rolls, spools and associated mountings) 15 * 1 Jan 2007 Unwinders and winders (including single, double and triple stations and buffer docking stations) 15 * 1 Jan 2007 Newspaper wrapping machines - see Table A Other store-based retailing (42110 to 42799) Offset lithography printing presses: Hybrid heatset and non-heatset webfed offset presses (incorporating integrated control systems, dryers and other peripheral equipment) 15 * 1 Jan 2007 Non-heatset (coldset) webfed offset presses (incorporating integrated control systems, folders, pasters, reelstands and other peripheral equipment) 15 * 1 Jan 2007 Reel processing, storage and transport assets: Conveyors 12 ½ * 1 Jan 2007 Racks 20 * 1 Jan 2007 Reel trolleys (incorporating controls and drive chains) 15 * 1 Jan 2007 Shredders 15 * 1 Jan 2007 Stripping machines 15 * 1 Jan 2007 Offset lithography printing presses used in commercial printing generally: Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment) 15 * 1 Jan 2006 Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) 12 ½ * 1 Jan 2006 Post-press (finishing) trade services assets - see Table A Printing support services (16120) Pre-press trade services assets - see Table A Printing support services (16120) Quality control assets: Automatic web inspection systems 6 * 1 Jul 2006 Gas Chromatograph (GC) testers 8 * 1 Jul 2006 Others (including densitometers, plate readers and spectrophotometers) 5 * 1 Jul 2006 Screen printing assets: Ancillary assets: Dryers (including conventional air dryers, flash curers and UV dryers) 12 ½ * 1 Jan 2006 Drying racks 20 * 1 Jan 2006 Emulsion coaters 10 * 1 Jan 2006 Exposure lights 5 * 1 Jul 2006 Screen frames 10 * 1 Jan 2006 Sign cutting machines 5 * 1 Jan 2006 Squeegee cutters 10 * 1 Jan 2006 Vacuum frames 20 * 1 Jan 2006 Press assets: Heat presses used in sublimation finishing 25 * 1 Jan 2006 Pen and pad print machines 20 * 1 Jan 2006 Screen printing presses: Automatic presses (including in-line multicolour presses) 15 * 1 Jan 2006 Cylinder presses 15 * 1 Jan 2006 Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses) 20 * 1 Jan 2006 Screen reclamation assets: Screen cleaning bays 10 * 1 Jan 2006 Screen washers (automatic) 6 * 1 Jan 2006 Water blasters 4 * 1 Jan 2006 Support assets: Afterburners 10 * 1 Jan 2006 Dust/waste extraction systems: Compactors 12 ½ * 1 Jan 2007 Ducting 15 * 1 Jan 2007 Vacuum pumps 6 * 1 Jan 2007 Printing support services (16120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Post-press (finishing) trade services assets: Addressing and mailing assets: Combination addressing, folding and gluing mailing units 10 * 1 Jan 2006 Inkjet addressing printers 5 * 1 Jan 2006 Bagging and wrapping machines (including palletisers) 10 * 1 Jan 2006 Banding and tying machines 12 ½ * 1 Jan 2006 Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders) 5 * 1 Jan 2006 Binding assets: Binding lines (including case binding lines and perfect binding lines) 15 * 1 Jan 2006 Perfect binders - standalone 10 * 1 Jan 2006 Stitchers: Generally (including drum stitchers, saddle stitching lines and side stitchers) 12 ½ * 1 Jan 2006 Saddle stitchers - standalone (bookletmakers) 7 ½ * 1 Jan 2006 Casemakers 10 * 1 Jan 2006 Collators 15 * 1 Jan 2006 Die cutters 15 * 1 Jan 2006 Drilling units 10 * 1 Jan 2006 Foil stamping machines 10 * 1 Jan 2006 Folders 12 ½ * 1 Jan 2006 Guillotines and ancillary assets (including joggers, stackers and transomats) 15 * 1 Jan 2006 Laminators 10 * 1 Jan 2006 Mail inserters 5 * 1 Jan 2006 Newspaper mailroom assets: Bundle conveying and sorting systems (including bundle sorting and barcode reading stations and bundle conveyors) 12 ½ * 1 Jan 2007 Inserters and inserting systems (incorporating feeders and feeder chains) 10 * 1 Jan 2007 Stackers 15 * 1 Jan 2007 Trimmers (including rotary and scissor action trimmers) 15 * 1 Jan 2007 Perforators 10 * 1 Jan 2006 Sewing machines 15 * 1 Jan 2006 Three knife trimmers 15 * 1 Jan 2006 Pre-press trade services assets: Conventional flexographic plate making assets (including combination units, dryers, post-exposure units, ultra-violet (UV) light exposure units and washout units) 7 * 1 Jan 2006 Film and plate processors 6 * 1 Jan 2006 Film projection camera systems (including backing board and processing assets) 10 * 1 Jan 2006 Platesetters: Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct- to-plate flexographic platesetters (Computer digital imagers) 5 * 1 Jan 2006 Film image platesetters (imagesetters) 7 * 1 Jan 2006 Plate punch benders: Automatic (optical) 5 * 1 Jan 2007 Manual 10 * 1 Jan 2007 Plotters 5 * 1 Jan 2006 Proofers: Analogue film or photographic proofers 7 * 1 Jan 2006 Digital and ink-jet proofers 5 * 1 Jan 2006 Scanners: Drum 10 * 1 Jan 2006 Flatbed 5 * 1 Jan 2006 Petroleum refining (17010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Oil refinery assets: Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping 15 * 1 Jul 2002 Assets used in sulphur recovery: Generally 15 * 1 Jul 2002 Sulphur pits 10 * 1 Jul 2002 Assets used in other processes: Air compressors 30 * 1 Jul 2002 Catalyst regenerators 20 * 1 Jul 2002 Chemical injection systems 5 * 1 Jul 2002 Coke drums 20 * 1 Jul 2002 Distillation columns 30 * 1 Jul 2002 Drums: Generally 20 * 1 Jul 2002 Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15 * 1 Jul 2002 Electric desalters 25 * 1 Jul 2002 Expansion turbines 25 * 1 Jul 2002 Fans/blowers 30 * 1 Jul 2002 Filters/coalescers: Generally 25 * 1 Jul 2002 Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation 20 * 1 Jul 2002 Flare stacks 25 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Fractionating columns 30 * 1 Jul 2002 Furnaces: Generally 25 * 1 Jul 2002 Used in continuous coking, delayed coking or visbreaking 20 * 1 Jul 2002 Gas absorbers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Gas adsorbers 25 * 1 Jul 2002 Heat exchangers: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Jet ejectors 20 * 1 Jul 2002 Liquid extraction columns: Generally 25 * 1 Jul 2002 Used in amine treating 20 * 1 Jul 2002 Piping 30 * 1 Jul 2002 Process gas compressors 30 * 1 Jul 2002 Pumps: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Reactors 25 * 1 Jul 2002 Rotary filters 20 * 1 Jul 2002 Scrubbers 25 * 1 Jul 2002 Side stream strippers 25 * 1 Jul 2002 Storage tanks: Generally 25 * 1 Jul 2002 Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20 * 1 Jul 2002 Strippers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Bunds (other than formed with earth) 100 1 Jan 2001 Control systems assets (excluding computers) 10 * 1 Jul 2002 Effluent separators (concrete) 40 1 Jan 2001 Laboratory equipment 20 1 Jan 2001 Industrial gas manufacturing (18110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Industrial gas - general manufacturing assets: Air and gas cooling and heating assets: Heat exchangers 15 * 1 Jul 2011 Moisture condensers 20 * 1 Jul 2011 Quench drums 20 * 1 Jul 2011 Refrigeration units 20 * 1 Jul 2011 Air and gas purification assets: Adsorption systems 25 * 1 Jul 2011 Gas scrubbers 20 * 1 Jul 2011 Reactors 25 * 1 Jul 2011 Compressors 25 * 1 Jul 2011 Gas buffer and surge tanks 25 * 1 Jul 2011 Silencers/mufflers 20 * 1 Jul 2011 Industrial gas - manufacturing assets for specific gases: Acetylene manufacturing assets (carbide process): Acetylene compressors 25 * 1 Jul 2011 Acetylene generators (incorporating hoppers) 30 * 1 Jul 2011 Acetylene purification assets (including cooling condensers, driers, purifier vessels and scrubbers) 20 * 1 Jul 2011 Calcium hydroxide settling ponds and tanks 20 * 1 Jul 2011 Carbide handling assets (including carry skips, drum conveyor system and drum opening, lifting and tipping apparatus) 12 * 1 Jul 2011 Dust collection systems 20 * 1 Jul 2011 Flashback arrestors 10 * 1 Jul 2011 Ammonia manufacturing assets - see Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Argon, nitrogen and oxygen manufacturing assets (cryogenic process): Air filtering units for process air (incorporating housing and filters) 20 * 1 Jul 2011 Cold boxes (incorporating distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Evaporative coolers (nitrogen cooled) and spray coolers 20 * 1 Jul 2011 Nitrogen liquefiers (incorporating, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Carbon dioxide (CO2) manufacturing assets: Amine based absorption/desorption systems 20 * 1 Jul 2011 Liquefaction assets (including condensers, condensate receivers and separators) 25 * 1 Jul 2011 Dry ice manufacturing assets: Dry ice cutting machines 10 * 1 Jul 2011 Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines) 10 * 1 Jul 2011 Dry ice presses 20 * 1 Jul 2011 Dry ice shipping boxes 10 * 1 Jul 2011 Extraction fans for waste CO2 10 * 1 Jul 2011 Pelletisers 15 * 1 Jul 2011 Helium manufacturing assets: Helium liquefiers (incorporating cryogenic adsorbers, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Hydrogen manufacturing assets: Gasifiers and steam reformer furnaces 25 * 1 Jul 2011 Industrial gas distribution assets: Compressor assets: Air receivers 20 * 1 Jul 2011 Compressors (including those for helium gas, industrial air and medical air) 15 * 1 Jul 2011 Cylinder filling assets: Cylinder filling station assets: High pressure hoses 10 * 1 Jul 2011 Manifolds and piping (incorporating flashback arrestors): Acetylene gas 10 * 1 Jul 2011 Other gases 20 * 1 Jul 2011 Water cooling system for acetylene cylinders (incorporating piping and spray nozzles) 20 * 1 Jul 2011 Cylinder frames (incorporating manifolds and piping) 15 * 1 Jul 2011 Cylinders: Gas cylinders 30 * 1 Jul 2011 Liquid gas cylinders: Flasks 7 * 1 Jul 2011 Other liquid gas cylinders 15 * 1 Jul 2011 Cylinder valves 10 * 1 Jul 2011 Cylinder handling assets: Baskets, crates, and pallets 12 * 1 Jul 2011 Tippers and trolleys 10 * 1 Jul 2011 Cylinder preparation assets: Boilers 10 * 1 Jul 2011 Cylinder brushing machines 10 * 1 Jul 2011 Cylinder drying cabinets (incorporating heaters and fans) 15 * 1 Jul 2011 Cylinder inspection lights 10 * 1 Jul 2011 Cylinder spray booths 15 * 1 Jul 2011 Cylinder stamping machines 10 * 1 Jul 2011 Cylinder testing machines 10 * 1 Jul 2011 Cylinder valving machines (incorporating safety enclosures) 15 * 1 Jul 2011 Tank truck assets: Gas storage tanks 20 * 1 Jul 2011 Hoses 5 * 1 Jul 2011 Metering systems 7 * 1 Jul 2011 Pipes and valves 10 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanker filling station assets: Breakaway couplings 12 * 1 Jul 2011 Framework, manifolds and piping 20 * 1 Jul 2011 Tanker filling hoses 10 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Vapourisers 20 * 1 Jul 2011 Support and other assets: Air drying systems for industrial and instrument air 15 * 1 Jul 2011 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs) and variable speed drives (VSDs) 10 * 1 Jul 2011 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2011 Cooling towers: Field erected 20 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Customer installations assets: Adsorption based nitrogen and oxygen generation systems (skid type) assets: Membrane systems 10 * 1 Jul 2011 Pressure swing adsorption (PSA) systems 12 * 1 Jul 2011 Vacuum swing adsorption (VSA) systems 15 * 1 Jul 2011 Blowers and compressors 15 * 1 Jul 2011 Freezers (including batch freezers, freeze tunnels, and tumble freezers) 15 * 1 Jul 2011 Gas supply metering, monitoring and control systems (incorporating meters, telemetry assets, sensors, transmitters and supply switching devices) 4 * 1 Jul 2011 Gas analysis assets: Chromatographs 15 * 1 Jul 2011 Other analysers 10 * 1 Jul 2011 Gas storage assets: Liquid CO2 storage assets: Tanks 30 * 1 Jul 2011 Tank refrigeration units 10 * 1 Jul 2011 Vacuum insulated tanks 30 * 1 Jul 2011 Piping assets: Flow meters 10 * 1 Jul 2011 Pipes: Carbon steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Pipelines 30 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Platform scales 20 * 1 Jul 2011 Pumps: Cryogenic pumps 15 * 1 Jul 2011 Liquid CO2 pumps 15 * 1 Jul 2011 Other pumps 15 * 1 Jul 2011 Safety assets: Fire control and alarm assets (see Table B) Gas leakage monitors: Fixed 10 * 1 Jul 2011 Portable 4 * 1 Jul 2011 Basic chemical and chemical product manufacturing (18120, 18130 and 18310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ammonia manufacturing assets: Air and gas reforming and separation assets: Adsorption systems (including pressure and thermal swing) 25 * 1 Jul 2013 Carbon dioxide absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 Cryogenic separation process assets: Air cooling and drying assets (excluding adsorption systems shown above) 20 * 1 Jul 2013 Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2013 Desulphurisers 25 * 1 Jul 2013 Methanators 25 * 1 Jul 2013 Pre-heaters (for air and gas feedstock) 25 * 1 Jul 2013 Pre-reformers 25 * 1 Jul 2013 Primary reformers 20 * 1 Jul 2013 Secondary reformers 25 * 1 Jul 2013 Shift converters (high and low temperature) 25 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating filters and housing filters) 25 * 1 Jul 2013 Blowers and compressors (incorporating drives) 25 * 1 Jul 2013 Conversion and liquefaction assets: Ammonia converters 25 * 1 Jul 2013 Chillers, condensers, flash drums, receivers and separators 25 * 1 Jul 2013 Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) 25 * 1 Jul 2013 Distribution, handling and storage assets: Ammonia bullet tanks (including storage and surge tanks) 30 * 1 Jul 2013 Ammonia deluge and vapour suppression systems 30 * 1 Jul 2013 Ammonia pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Ammonia pumps 15 * 1 Jul 2013 Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) 20 * 1 Jul 2013 Ammonia storage tanks 30 * 1 Jul 2013 Ammonia vapour scrubber systems 25 * 1 Jul 2013 ISOtainers and portable tanks 15 * 1 Jul 2013 Loading arm systems - marine 25 * 1 Jul 2013 Rail and road tank filling assets: Breakaway couplings 10 * 1 Jul 2013 Filling hoses 10 * 1 Jul 2013 Loading arm systems 10 * 1 Jul 2013 Gas pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Heat exchangers: Process gas 20 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Support assets: Air compression assets (for industrial air and instrument air): Air compressors (incorporating air drying and filtering assets) 15 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Blowers and fans (generally) 20 * 1 Jul 2013 Boiler assets: Boilers 25 * 1 Jul 2013 De-aerators 25 * 1 Jul 2013 Economisers 25 * 1 Jul 2013 Steam drums 25 * 1 Jul 2013 Chemical storage tanks: Polyethylene 12 * 1 Jul 2013 Other 20 * 1 Jul 2013 Control system assets: Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2013 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2013 Cooling towers 20 * 1 Jul 2013 Electricity supply assets: Emergency supply assets - see Table B Power supply assets, emergency or standby Steam turbine generators 25 * 1 Jul 2013 Other electricity supply assets - see Table A Electricity supply (26110 to 26400) Emission control assets: Flare tips 10 * 1 Jul 2013 Silencers 20 * 1 Jul 2013 Stacks (exhaust, vent and flare) 20 * 1 Jul 2013 Fire control and alarm systems: Fire fighting systems (incorporating hose boxes, hydrants and ring mains) 30 * 1 Jul 2013 Other fire control and alarm assets - see Table B Fire control and alarm assets Gas detectors: Fixed 10 * 1 Jul 2013 Portable 4 * 1 Jul 2013 Heat exchangers (not specified elsewhere) 20 * 1 Jul 2013 Laboratory assets: Analysers 10 * 1 Jul 2013 Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) 10 * 1 Jul 2013 Overhead cranes 25 * 1 Jul 2013 Piping assets: Flow meters 10 * 1 Jul 2013 Pipes and fittings 25 * 1 Jul 2013 Valves 10 * 1 Jul 2013 Pumps: Boiler feedwater and cooling water pumps 20 * 1 Jul 2013 Dosing pumps 5 * 1 Jul 2013 Other pumps (not specified elsewhere) 15 * 1 Jul 2013 Safety showers and eye wash stations 20 * 1 Jul 2013 Water storage and treatment assets: Clarifiers and settling tanks 20 * 1 Jul 2013 Dam and pond liners 20 * 1 Jul 2013 Dams and effluent ponds 40 * 1 Jul 2013 Ion exchange systems 20 * 1 Jul 2013 Reverse osmosis systems 15 * 1 Jul 2013 Water storage tanks: Polyethylene 15 * 1 Jul 2013 Other 25 * 1 Jul 2013 Weighbridges 20 * 1 Jul 2013 Ammonium nitrate manufacturing assets: Ammonia handling and storage assets - see above in Ammonia manufacturing assets, distribution, handling and storage assets Ammonium nitrate prill manufacturing assets: Coating, cooling, drying and screening assets: Bulk flow coolers 20 * 1 Jul 2013 Chilling systems (incorporating chillers, ducting and piping) 20 * 1 Jul 2013 Coating product tanks 25 * 1 Jul 2013 Fluid bed coolers 20 * 1 Jul 2013 Rotary drum machines (including coaters, coolers, driers and granulators) 20 * 1 Jul 2013 Screeners 20 * 1 Jul 2013 Distribution, handling and storage assets: Bagging machines 15 * 1 Jul 2013 Conveyor belt weighers 15 * 1 Jul 2013 Conveyors and elevators 15 * 1 Jul 2013 Load out bins/silos 25 * 1 Jul 2013 Reclaim hoppers 20 * 1 Jul 2013 Scales 15 * 1 Jul 2013 Prill tower blowers and fans 20 * 1 Jul 2013 Prill towers (incorporating head tanks and lifts) 25 * 1 Jul 2013 Scrubber systems (incorporating ducting, fans, scrubbers and tanks) 20 * 1 Jul 2013 Ammonia nitrate solution manufacturing assets: Evaporation assets: Condensate tanks, flash drums and separators 20 * 1 Jul 2013 Evaporators 20 * 1 Jul 2013 Neutralisers 25 * 1 Jul 2013 Pipe reactors (titanium) 3 * 1 Jul 2013 Remelt and solution storage tanks (incorporating heating coils and stirrers) 25 * 1 Jul 2013 Solution filters 20 * 1 Jul 2013 Solution pumps 15 * 1 Jul 2013 Nitric acid manufacturing assets: Ammonia liquid filtering vessels (incorporating filters) 25 * 1 Jul 2013 Ammonia vapour filtering vessels (incorporating filters) 20 * 1 Jul 2013 Ammonia/air mixers 20 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating housing and filters) 25 * 1 Jul 2013 Compressors (incorporating drives) 25 * 1 Jul 2013 Tail gas expanders 25 * 1 Jul 2013 Conversion and absorption assets: Absorber columns (including bleachers) 25 * 1 Jul 2013 Catalyst filters 25 * 1 Jul 2013 Converters 25 * 1 Jul 2013 Cooler condensers: Zirconium 25 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid heaters: Zirconium 20 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid pumps 15 * 1 Jul 2013 Nitrous oxide (NOx) abaters 25 * 1 Jul 2013 Weak acid tanks 30 * 1 Jul 2013 Heat exchangers: Air coolers and heaters 25 * 1 Jul 2013 Ammonia vapourisers 20 * 1 Jul 2013 Gas coolers and heaters 20 * 1 Jul 2013 Superheaters 15 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Nitric acid storage assets: Scrubbers 20 * 1 Jul 2013 Tanks 25 * 1 Jul 2013 Support assets - see above in Ammonia manufacturing assets, support assets Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Ethanol manufacturing assets: Cooking assets: Filters and strainers 15 * 1 Jul 2012 Flash tanks 20 * 1 Jul 2012 Jet cookers 10 * 1 Jul 2012 Liquefaction tanks (including cook tubes and slurry tanks) 20 * 1 Jul 2012 Meal mixers 15 * 1 Jul 2012 Distillation and purification assets: Distillation columns 25 * 1 Jul 2012 Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) 25 * 1 Jul 2012 Reboilers 20 * 1 Jul 2012 Side stream strippers 20 * 1 Jul 2012 Feedstock handling and storage assets: Grain assets: Cleaning assets (including magnetic separators, screeners and sieves) 20 * 1 Jul 2012 Conveyor belt weighers 15 * 1 Jul 2012 Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) 15 * 1 Jul 2012 Hoppers (including weigh hoppers) 25 * 1 Jul 2012 Milling machines (including hammer and roller mills) 20 * 1 Jul 2012 Silo aerators 15 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Starch tanks 25 * 1 Jul 2012 Molasses assets: Dam covers 12 * 1 Jul 2012 Dam liners 20 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Receival station control systems 10 * 1 Jul 2012 Receival troughs (incorporating protective cladding, rails and roofing) 40 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Fermentation assets: Chillers 20 * 1 Jul 2012 Fermentation tanks 30 * 1 Jul 2012 Scrubbers 20 * 1 Jul 2012 Yeast propagation vessels 20 * 1 Jul 2012 Yeast recovery assets (molasses feedstock): Centrifugal separators 20 * 1 Jul 2012 Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) 20 * 1 Jul 2012 Hoppers, mixing tanks and storage tanks 25 * 1 Jul 2012 Stillage assets: Distillers grain assets: Centrifugal decanters 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) 20 * 1 Jul 2012 Evaporators 25 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Rotary drum dryers 20 * 1 Jul 2012 Stillage and syrup tanks 25 * 1 Jul 2012 Dunder and stillage assets (molasses feedstock): Conveyors and hoppers for fertiliser additives 15 * 1 Jul 2012 Dam covers 12 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Tanks (including fertiliser additive mixing and buffer tanks) 20 * 1 Jul 2012 Support and other assets: Additive dosing systems (including pipes, pumps and tanks): Plastic 5 * 1 Jul 2012 Other 20 * 1 Jul 2012 Air compression assets: Air compressors 15 * 1 Jul 2012 Air drying and filtering systems 12 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Blowers and fans 20 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2012 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2012 Cooling towers 20 * 1 Jul 2012 Dust collection systems (including baghouses, cyclones and other dust collection assets) 20 * 1 Jul 2012 Heat exchangers (excluding column reboilers) 15 * 1 Jul 2012 Laboratory assets: Analysers 10 * 1 Jul 2012 Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) 10 * 1 Jul 2012 Piping assets: Flow meters 10 * 1 Jul 2012 Pipes 25 * 1 Jul 2012 Valves 10 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Safety assets: Fire control and alarm assets - see Table B Gas detectors: Fixed 10 * 1 Jul 2012 Portable 4 * 1 Jul 2012 Tanker filling assets: Automated dispensing systems 10 * 1 Jul 2012 Automatic tank gauges 10 * 1 Jul 2012 Fire protection systems (incorporating auxiliary monitors, fire and ultraviolet detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 Hoses 2 * 1 Jul 2012 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2012 Meters and metering systems 7 * 1 Jul 2012 Overfill protection systems 10 * 1 Jul 2012 Tanks: Chemical tanks (including clean in place tanks): Plastic 15 * 1 Jul 2012 Other 20 * 1 Jul 2012 Ethanol and petroleum tanks: Stainless steel 30 * 1 Jul 2012 Other 25 * 1 Jul 2012 Water tanks (including condensate collection tanks) 25 * 1 Jul 2012 Vapour condensers 20 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding effluent pond covers) 25 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Effluent channels and ponds 40 * 1 Jul 2012 Pond covers 12 * 1 Jul 2012 Pond liners 20 * 1 Jul 2012 Water filtration assets (including ion exchange assets and reverse osmosis assets) 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 20 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 Human pharmaceutical and medicinal product manufacturing (18410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets: Bench top autoclaves 5 * 1 Jan 2004 Incubators 6 * 1 Jan 2004 Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers) 5 * 1 Jan 2004 Particle sizers 5 * 1 Jan 2004 Packaging assets: Accumulators 10 * 1 Jan 2004 Batch, barcode, label, and volume readers 10 * 1 Jan 2004 Blister pack packaging machines 10 * 1 Jan 2004 Blow-fill-seal (BFS) machines 12 * 1 Jan 2004 Bottle and vial inverters and blowers 10 * 1 Jan 2004 Bottle and vial unscramblers 10 * 1 Jan 2004 Bundlers and bundle packing machines 10 * 1 Jan 2004 Cappers and sealers (including tamper proof sealers) 10 * 1 Jan 2004 Cartoners 10 * 1 Jan 2004 Check weighers 10 * 1 Jan 2004 Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers) 12 * 1 Jan 2004 Desiccant and cotton wool depositors/inserters 10 * 1 Jan 2004 Dropper and leaflet inserters 10 * 1 Jan 2004 Flaming stations 10 * 1 Jan 2004 Flow wrappers and shrink wrappers 10 * 1 Jan 2004 Ink jet batch label printers 7 * 1 Jan 2004 Labelling machines 10 * 1 Jan 2004 Palletisers 10 * 1 Jan 2004 Pinhole inspectors 10 * 1 Jan 2004 Robotic pick and place packaging machines 10 * 1 Jan 2004 Sleevers 10 * 1 Jan 2004 Tablet/capsule fillers, feeders and counters 10 * 1 Jan 2004 Production assets: Autoclaves (for terminal sterilisation) 10 * 1 Jan 2004 Drying ovens 10 * 1 Jan 2004 Encapsulators 10 * 1 Jan 2004 Fluid bed dryers 12 * 1 Jan 2004 Granulators and mixer/granulators 12 * 1 Jan 2004 Homogenisers 7 * 1 Jan 2004 Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production 10 * 1 Jan 2004 Metal detectors 10 * 1 Jan 2004 Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) 10 * 1 Jan 2004 Sizing mills 10 * 1 Jan 2004 Tablet and capsule coating machines, coating drums and coating pans 12 * 1 Jan 2004 Tablet dedusters 10 * 1 Jan 2004 Tablet presses 10 * 1 Jan 2004 Vibrating sieves 10 * 1 Jan 2004 Raw material storage and dispensing assets: Demountable strong rooms 20 * 1 Jan 2004 Dispensing booths and associated air filtration systems 10 * 1 Jan 2004 Laminar flow benches and biohazard cabinets 8 * 1 Jan 2004 Safes 20 * 1 Jan 2004 Weighing scales 10 * 1 Jan 2004 Scientific medical and pharmaceutical research assets - see Table A Scientific research services (69100) Services: Air filtration systems 10 * 1 Jan 2004 Water purification plant 10 * 1 Jan 2004 Cleaning compound and toiletry preparation manufacturing (18510 to 18520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe polish manufacturing plant 13 ⅓ 1 Jan 2001 Other basic chemical product manufacturing (18910 to 18990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Explosives manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 13 ⅓ 1 Jan 2001 Polymer film and sheet packaging material manufacturing (19110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Extrusion assets: Extruder dies 15 * 1 Jul 2014 Extruders and co-extruders (incorporating barrels, screws, towers and treatment units, but excluding dies) 20 * 1 Jul 2014 Heat exchangers 15 * 1 Jul 2014 Laminating machines 20 * 1 Jul 2014 Packaging assets: Labelling machines 7 * 1 Jul 2014 Palletisers 12 * 1 Jul 2014 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2014 Pouch and bag making machines 10 * 1 Jul 2014 Printing assets - see Table A Printing (16110) Racking machines 25 * 1 Jul 2014 Recycling machines 10 * 1 Jul 2014 Resin preparation assets (including hoppers mixers/blenders and weigh batchers) 15 * 1 Jul 2014 Slitting machines and perforation units 15 * 1 Jul 2014 Support assets: Air compressors and receivers 15 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Control system assets (including control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs)) 10 * 1 Jul 2014 Jib cranes 15 * 1 Jul 2014 Laboratory assets: Generally 15 * 1 Jul 2014 Laboratory analysers 10 * 1 Jul 2014 Silos 25 * 1 Jul 2014 Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) 10 * 1 Jul 2014 Rigid and semi-rigid polymer product manufacturing (19120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Agglomerators, shredders, granulators and grinders 10 * 1 Jul 2016 Air compressor systems (incorporating compressor, drier and receiver) - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Annealing ovens 25 * 1 Jul 2016 Bagging and de-bagging machines 15 * 1 Jul 2016 Bandsaws 10 * 1 Jul 2016 Bending machines 10 * 1 Jul 2016 Bins 10 * 1 Jul 2016 Blow moulding machines 13 * 1 Jul 2016 Boilers - see Table B Boilers Chilled water plant (incorporating chiller, pipes, pumps etc) 12 * 1 Jul 2016 Control system assets - see Table B Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives) Conveyor systems (including framework) 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Die carts 15 * 1 Jul 2016 Driers (pellet or resin) 10 * 1 Jul 2016 Drop testers and strength testers 16 * 1 Jul 2016 Extruder dies: Foamed polyethylene or extruded polystyrene extruder dies 10 * 1 Jul 2016 Generally 12 * 1 Jul 2016 Extruders: Foamed polyethylene or extruded polystyrene extruders 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Flange makers (pipes) and belling machines 10 * 1 Jul 2016 Forklifts - see Table B Forklifts Granule transfer assets (including feeders, loaders, and vacuum transfer systems) 10 * 1 Jul 2016 Heat exchangers 15 * 1 Jul 2016 Hydraulic power packs 12 * 1 Jul 2016 Hydraulic presses 10 * 1 Jul 2016 Injection moulding machines (incorporating hydraulic power packs but excluding moulds): Expanded polystyrene and expanded polypropylene moulding machines 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Laboratory assets: Generally 15 * 1 Jul 2016 Laboratory analysers 10 * 1 Jul 2016 Lifting platforms (including scissor lifts) 15 * 1 Jul 2016 Moulds: Expanded polystyrene and expanded polypropylene moulds 4 * 1 Jul 2016 Generally 8 * 1 Jul 2016 Mould heaters, die heaters and coolers 10 * 1 Jul 2016 Offset rollers, hot stamping machines, ink jet coders and printers and indent printers 5 * 1 Jul 2016 Overhead gantry cranes - see Table B Cranes (gantry and overhead) Palletisers - see Table B Packaging assets, palletisers and depalletisers Pipe cutters 10 * 1 Jul 2016 Pipe winders 12 * 1 Jul 2016 Pits 15 * 1 Jul 2016 Plastic welders 9 * 1 Jul 2016 Polystyrene pre-expanders 10 * 1 Jul 2016 Pullers/haul-offs/haul-throughs/Caterpillar pullers 10 * 1 Jul 2016 Pumps (including hydraulic, water and vacuum) 8 * 1 Jul 2016 Punch machines 5 * 1 Jul 2016 Racking 20 * 1 Jul 2016 Rainwater collection systems (incorporating pipes, tanks, and pumps) 15 * 1 Jul 2016 Resin preparation assets (including hoppers, mixers/blenders, and batch weighing) 15 * 1 Jul 2016 Robot control pendants 5 * 1 Jul 2016 Robots - see Table B Robots (industrial) Safety fencing 15 * 1 Jul 2016 Screen changers 12 * 1 Jul 2016 Silos: Bag silos for expanded polystyrene beads 10 * 1 Jul 2016 Generally - see Table B Silos Splitting/skiving machines 9 * 1 Jul 2016 Transformers 20 * 1 Jul 2016 Trimming machines 12 * 1 Jul 2016 Water baths/tanks, spray tanks, vacuum cooling 15 * 1 Jul 2016 Water tanks 15 * 1 Jul 2016 Polymer product and rubber product manufacturing (19130 to 19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 Paint and coatings manufacturing (19160) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ink factory plant 20 1 Jan 2001 Paint and coatings manufacturing assets: Air compressors 10 * 1 Jul 2013 Bead mills 20 * 1 Jul 2013 Bulk storage tanks 25 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Disperser and mixer motors 15 * 1 Jul 2013 Dispersers 20 * 1 Jul 2013 Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2013 Filling and packing assets: Conveyors 15 * 1 Jul 2013 Denesters 10 * 1 Jul 2013 Filling machines 15 * 1 Jul 2013 Filtration assets 15 * 1 Jul 2013 Labellers (including laser coders and label applicators) 7 * 1 Jul 2013 Printers 7 * 1 Jul 2013 Robotic palletisers 10 * 1 Jul 2013 Wrappers 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Hoists 10 * 1 Jul 2013 Mixers 20 * 1 Jul 2013 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 Piping assets: Manifolds 20 * 1 Jul 2013 Meters 10 * 1 Jul 2013 Piping 25 * 1 Jul 2013 Pumps 10 * 1 Jul 2013 Racking: External 15 * 1 Jul 2013 Internal 20 * 1 Jul 2013 Scales 10 * 1 Jul 2013 Spray booths 15 * 1 Jul 2013 Testing assets: Air conditioning assets (including room units and split systems) 8 * 1 Jul 2013 Gloss meters 10 * 1 Jul 2013 Ovens 15 * 1 Jul 2013 Spectrometers 10 * 1 Jul 2013 Viscometers 10 * 1 Jul 2013 Vacuum lifters 10 * 1 Jul 2013 Glass and glass product manufacturing (20100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Container glass and flat (float) glass manufacturing assets: Ancillary assets: Blowers and fans 25 * 1 Jul 2008 Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors) 25 * 1 Jul 2008 Ducting, pipes and piping 40 * 1 Jul 2008 Steelwork structures (including gantries, platforms and walkways) 40 * 1 Jul 2008 Vacuum pumps: Liquid ring pumps 10 * 1 Jul 2008 Oil sealed pumps 20 * 1 Jul 2008 Annealing lehrs 25 * 1 Jul 2008 Batch house assets: Cullet handling and return assets: Cullet crushers 25 * 1 Jul 2008 Scraping conveyor systems: Container glass 12 * 1 Jul 2008 Flat glass 25 * 1 Jul 2008 Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers) 25 * 1 Jul 2008 Silos 40 * 1 Jul 2008 Coating assets (cold and hot end) 12 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) 25 * 1 Jul 2008 Float baths 25 * 1 Jul 2008 Forehearths 12 * 1 Jul 2008 Forming machines (incorporating shearing and distribution systems) 12 * 1 Jul 2008 Glass furnace assets: Batch chargers 12 * 1 Jul 2008 Exhaust stacks: Brick lined 40 * 1 Jul 2008 Steel 12 * 1 Jul 2008 Furnace support assets (including bubbler systems and electro boost systems) 12 * 1 Jul 2008 Furnace tanks 12 * 1 Jul 2008 Regenerators and recuperators 12 * 1 Jul 2008 Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars) 12 * 1 Jul 2008 Inspection assets 10 * 1 Jul 2008 Lehr stackers 12 * 1 Jul 2008 Moulds 2 * 1 Jul 2008 Glass product manufacturing assets: Automotive glass product manufacturing assets: CNC controlled edgers and grinders 15 * 1 Jul 2009 CNC controlled scorers and cutters 15 * 1 Jul 2009 Inspection assets: Automotive laminated glass product inspection assets (including automated distortion checking assets and conveyors) 15 * 1 Jul 2009 Automotive toughened glass product inspection assets (including thermal imaging testing assets) 10 * 1 Jul 2009 Post-processing assets used in automotive laminated glass production and toughened glass production processes: Automated back window soldering units 10 * 1 Jul 2009 Others including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling 15 * 1 Jul 2009 CNC machines 7 * 1 Jul 2009 Control systems (excluding personal computers) 10 * 1 Jul 2009 Cutting tables: Automated cutting and break-out tables 10 * 1 Jul 2009 Laminated glass cutting tables 10 * 1 Jul 2009 Manual cutting tables (including air float tables) 15 * 1 Jul 2009 Digital printing assets: Digital printers 5 * 1 Jul 2009 Dryers 12 ½ * 1 Jul 2009 Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots) 15 * 1 Jul 2009 Drilling and/or milling machines (including horizontal and vertical drilling machines) 10 * 1 Jul 2009 Edgers: Arrissing machines 8 * 1 Jul 2009 Horizontal double edgers 10 * 1 Jul 2009 Straight line edgers and bevellers 7 * 1 Jul 2009 Glass handling and storage assets: Automated loaders and unloaders (used with automated cutting tables, laminating lines, toughening lines etc) 10 * 1 Jul 2009 Bulk glass handling assets: Straddle carriers 10 * 1 Jul 2009 Vertical glass handlers (sideloaders, tuning forks) 17 * 1 Jul 2009 Cranes (gantry and overhead) 25 * 1 Jul 2014 Racks (including A-frame racks, hydraulic concertina racks and freefall racks) 20 * 1 Jul 2009 Steel grabs 12 * 1 Jul 2009 Trolleys 7 * 1 Jul 2009 Vacuum lifters and scissor grabs 8 * 1 Jul 2009 Vertical masts and other elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 67200), elevating work platforms (EWPs) Glass laminating assets (including assembly clean room assets, autoclaves, heaters, laminating lehr furnaces, ovens, pre-presses, presses and vacuum bag furnaces) 15 * 1 Jul 2009 Glass toughening (tempering) assets: Furnaces and quenches used in toughening, bending/toughening and bending/slumping 20 * 1 Jul 2009 Heat soaking ovens 20 * 1 Jul 2009 Glass washing machines 10 * 1 Jul 2009 Plastic film applicators (spotstick machines) 8 * 1 Jul 2009 Screen printing assets - see Table A Printing (16110) Support assets: Air compressors 20 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Waterjet cutting machines 10 * 1 Jul 2009 Non-metallic mineral product manufacturing (20210 to 20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category Ceramic product manufacturing (20210 to 20290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clay brick and paver manufacturing assets: Box feeders 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors 20 * 1 Jul 2011 Cutters 15 * 1 Jul 2011 De-hackers (excluding robots) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Extruders 15 * 1 Jul 2011 Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) 10 * 1 Jul 2011 Kiln/dryer/transfer car track work 12 * 1 Jul 2011 Kiln/dryer cars 10 * 1 Jul 2011 Kilns 20 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Setting assets (excluding robots) 20 * 1 Jul 2011 Transfer cars 15 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Pottery plant 20 1 Jan 2001 Rapid fire shuttle kilns (used in the manufacture of ceramic tiles) 13 ⅓ 1 Jan 2001 Cement manufacturing (20310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cooling assets: Air to air coolers 20 * 1 Jul 2011 Evaporation coolers: Cement coolers 20 * 1 Jul 2011 Conditioning towers (incorporating spray systems) 20 * 1 Jul 2011 Grate coolers (incorporating grate conveyor and quenching fans) 25 * 1 Jul 2011 Drying assets: Fluid bed dryers 20 * 1 Jul 2011 Hot gas generators 15 * 1 Jul 2011 Rotary dryers 20 * 1 Jul 2011 Electrical installation assets (including cabling): Power generators 15 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Transformers 20 * 1 Jul 2011 Emissions control assets: Dedusting fans 20 * 1 Jul 2011 Particulate filtering assets (excluding filter units incorporated in kiln bypass systems): Bagfilter systems (incorporating housing and filters) 20 * 1 Jul 2011 Electrostatic precipitators 20 * 1 Jul 2011 Stacks (excluding stacks incorporated in kiln bypass systems) 25 * 1 Jul 2011 Milling assets (used for raw material and cement milling including gearbox and drives): Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) 20 * 1 Jul 2011 Roller mills (vertical) (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Roller presses 20 * 1 Jul 2011 Separators/classifiers (including single and multi cyclones) 15 * 1 Jul 2011 Preheat and clinker production assets: Cyclone preheaters (incorporating tower structure, lifts, cyclones, precalciners, ducts, inlet chambers and meal pipes) 20 * 1 Jul 2011 Kilns (incorporating kiln shell, inlet chamber, roller stations, thrust unit, kiln hood, burner and drive) 25 * 1 Jul 2011 Kiln bypass systems (incorporating bypass ducts, heat exchangers, spray towers, filter units, ID fans and stacks) 10 * 1 Jul 2011 Kiln guns 5 * 1 Jul 2011 Kiln shell scanners 10 * 1 Jul 2011 Quarrying assets: Construction material mining assets - see Table A Construction material mining (09110 to 09190) Scrapers 7 * 1 Jul 2011 Storage, handling and packing assets: Conveyor systems (mechanical and pneumatic types incorporating structures, moving media, gearboxes, motors, fans, feeders, flowgates, feed valves and weighers): Mechanical: Belt, screw, drag chain, apron/pan conveyors 15 * 1 Jul 2011 Bucket elevators 20 * 1 Jul 2011 Pneumatic: Air lift elevators 15 * 1 Jul 2011 Air slides 15 * 1 Jul 2011 Hoppers, bins and tanks 20 * 1 Jul 2011 Packaging assets: Packing/bagging machines 15 * 1 Jul 2011 Palletisers 15 * 1 Jul 2011 Wrappers 10 * 1 Jul 2011 Pressure vessels (other than air/shock blast units) 25 * 1 Jul 2011 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wetslag, or at port facilities) 40 * 1 Jan 2004 Steel, generally 30 * 1 Jan 2004 Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004 Stockpile assets: Reclaim tunnels 25 * 1 Jul 2011 Reclaimers 25 * 1 Jul 2011 Stackers 25 * 1 Jul 2011 Unloading/loading assets: Bulk loading devices (including loading spouts and telescopic chutes) 10 * 1 Jul 2011 Railcar and truck unloaders (including pump unloading and vacuum pressure unloading systems) 20 * 1 Jul 2011 Ship unloading/loading assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Weighbridges 20 * 1 Jul 2011 Support assets: Air compression assets: Packaged air compressors (compressor, drier and receiver in one integrated unit) 10 * 1 Jul 2011 Other air compressor systems 15 * 1 Jul 2011 Air/shock blast units 8 * 1 Jul 2011 Control systems (process and safety control systems incorporating PLCs, cabling, monitors, sensors and switchgear, but excluding software) 10 * 1 Jul 2011 Cranes 20 * 1 Jul 2011 Hoists 20 * 1 Jul 2011 ID (induced draught) fans 15 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Testing equipment: Generally (including spectrometers, gas chromatographs, titrators, calorimeters, laser granulometers, photometers, moisture analysers, drying ovens) 8 * 1 Jul 2011 Raw material analysers 5 * 1 Jul 2011 XRF/XRD analysers 5 * 1 Jul 2011 Plaster product manufacturing (20320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Plasterboard and cornice manufacturing assets: General: Bins 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors (including belt conveyors, belt stacker conveyors, bucket elevators and screw conveyors) 20 * 1 Jul 2011 Dust collection assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2011 Dust detectors 5 * 1 Jul 2011 Fans/blowers (excluding blowers used with hot pits) 20 * 1 Jul 2011 Feeders 15 * 1 Jul 2011 Flow meters 10 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Lump breakers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Rotary valves 15 * 1 Jul 2011 Silos (steel) 20 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Plaster milling assets: Bulk bag handling assets 20 * 1 Jul 2011 Calciners 20 * 1 Jul 2011 Grinding/hammer mills 20 * 1 Jul 2011 Heat generators 15 * 1 Jul 2011 Hot pits: Blowers 12 * 1 Jul 2011 Vessels 20 * 1 Jul 2011 Stucco coolers 20 * 1 Jul 2011 Plasterboard/cornice plant assets: Chillers (volumetric air-cooled) 15 * 1 Jul 2011 Dry end handling assets (including bookers, cascades, conveyors and stackers) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Dunnage assets used to make dunnage 25 * 1 Jul 2011 Forming line assets (including belt conveyors and roller conveyors) 20 * 1 Jul 2011 Forming plates 10 * 1 Jul 2011 Forming station assets (excluding forming plates and pin mixers) 20 * 1 Jul 2011 Hydropulpers 25 * 1 Jul 2011 Knives (used for plasterboard or cornice) 25 * 1 Jul 2011 Paper and tape assets (including creasers, magazines, splicing assets, tape rollers, tension stations and unwinders) 20 * 1 Jul 2011 Pin mixers 13 * 1 Jul 2011 Printers 5 * 1 Jul 2011 Start-up pullers (used for cornice) 20 * 1 Jul 2011 Wet-end-transfer assets (including conveyors, dryer in-feeds, turners) 20 * 1 Jul 2011 Ready-mixed concrete manufacturing (20330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors 10 * 1 Jul 2014 Air dryers 10 * 1 Jul 2014 Bins (including weigh bins, but excluding concrete bins) 15 * 1 Jul 2014 CCTV systems 5 * 1 Jul 2014 Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Chillers 15 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors 20 * 1 Jul 2014 Dust extraction systems 15 * 1 Jul 2014 Fuel storage assets: Card reading systems 6 * 1 Jul 2014 Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) 10 * 1 Jul 2014 Pumps 10 * 1 Jul 2014 Tanks 25 * 1 Jul 2014 Hoppers (including weigh hoppers) 15 * 1 Jul 2014 Mixers used in wet ready-mixed plants 15 * 1 Jul 2014 Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) 10 * 1 Jul 2014 Silos 30 * 1 Jul 2014 Slump stands 10 * 1 Jul 2014 Testing assets: Concrete testers 10 * 1 Jul 2014 Ovens 8 * 1 Jul 2014 Truck transit mixers: Mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching trucks: Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) 10 * 1 Jul 2014 Waste water treatment assets: Catchment and settlement ponds 20 * 1 Jul 2014 Concrete slurry pumps 3 * 1 Jul 2014 Polyethylene water tanks 8 * 1 Jul 2014 Water pumps 5 * 1 Jul 2014 Concrete product manufacturing (20340) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Concrete block, brick and paver manufacturing assets: Batching and mixing assets: Bins (excluding concrete bins) 15 * 1 Jul 2011 Colour dosing assets 12 * 1 Jul 2011 Colour tanks (incorporating stirrers) 15 * 1 Jul 2011 Hoppers 15 * 1 Jul 2011 Mixers 15 * 1 Jul 2011 Block/brick/paver making assets: Block/brick/paver making machines 15 * 1 Jul 2011 Moulds 5 * 1 Jul 2011 Splitters 10 * 1 Jul 2011 Curing assets: Boilers (including steam generators) 20 * 1 Jul 2011 Drying chambers 25 * 1 Jul 2011 Elevators/lowerators (including loaders/unloaders) 15 * 1 Jul 2011 Racks (excluding racks fixed to drying chambers) 5 * 1 Jul 2011 Transfer car (incorporating finger cars) track works 15 * 1 Jul 2011 Transfer cars (incorporating finger cars) 15 * 1 Jul 2011 General assets: Control systems 10 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Plates 10 * 1 Jul 2011 Palletising and packaging assets: Cubing assets (including cubers, doublers and squeezers) 15 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Concrete roof tile manufacturing assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Applicator batching assets (including hoppers, mixers and tanks, but excluding batching assets for anti-scuff hot glue/max applicators and oil applicators) 15 * 1 Jul 2012 Applicators: Anti-scuff hot glue/wax 10 * 1 Jul 2012 General (including colour, sealer and sheen) 20 * 1 Jul 2012 Oil (excluding oil tanks) 10 * 1 Jul 2012 Bins 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Curing assets: Boilers 20 * 1 Jul 2012 Curing bays: Concrete 25 * 1 Jul 2012 Foam sandwich (incorporating insulated panel walls, roof and doors) 10 * 1 Jul 2012 Rackers/derackers (including loaders/unloaders) 20 * 1 Jul 2012 Racks (used in curing bays) 10 * 1 Jul 2012 Depalleters 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Hoppers 15 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Packaging assets: General (including collectors, compilers and cranes) 20 * 1 Jul 2012 Robots 10 * 1 Jul 2012 Shrink wrappers 10 * 1 Jul 2012 Strapping assets 10 * 1 Jul 2012 Wrapping assets 10 * 1 Jul 2012 Plates: General 7 * 1 Jul 2012 Trim (including plates used for barge and ridge tiles) 5 * 1 Jul 2012 Fibre cement building boards manufacturing assets: Curing assets: Autoclaves (incorporating rails) 30 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Chargers (including traversers) 15 * 1 Jul 2012 Trackwork 20 * 1 Jul 2012 Trolley chain hauling systems (incorporating chains, gearboxes, motors and tappets) 15 * 1 Jul 2012 Trolley transfer platforms (including transversals) 20 * 1 Jul 2012 Trolleys (including trucks) used inside and outside autoclaves 10 * 1 Jul 2012 Trolleys (including trucks) used only outside autoclaves 20 * 1 Jul 2012 Tunnels (including steamers) 25 * 1 Jul 2012 Finishing line and packaging assets: Applicators (including coating and sealing applicators) 7 * 1 Jul 2012 Drying tunnels (including heating ovens) 10 * 1 Jul 2012 Machining assets (including sanding and trimming assets) 15 * 1 Jul 2012 Printers 5 * 1 Jul 2012 Robots 10 * 1 Jul 2012 General assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Dust collection assets 20 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Stackers/unstackers (including pilers/unpilers) 15 * 1 Jul 2012 Steel templates 7 * 1 Jul 2012 Manufacturing, trimming and pressing assets: Cranes (used to load boards into presses and unload boards from presses) 15 * 1 Jul 2012 Guillotines 20 * 1 Jul 2012 Hatschek machines (including tub machines) 25 * 1 Jul 2012 Presses 20 * 1 Jul 2012 Scrap return assets (including pulpers and shredders) 15 * 1 Jul 2012 Trimmers 20 * 1 Jul 2012 Storage, preparation and mixing assets: Ball mills 25 * 1 Jul 2012 Batching vessels (including feeding vessels) (excluding silica thickener vessels) 20 * 1 Jul 2012 Classifiers (including cyclones) 15 * 1 Jul 2012 Hoppers 20 * 1 Jul 2012 Hydropulpers 20 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Refiners 20 * 1 Jul 2012 Storage tanks (including silica thickener vessels) 25 * 1 Jul 2012 Prefabricated concrete product manufacturing assets: Air compressors 10 * 1 Jul 2013 Automated panel manufacturing assets: Automated trowel machines (incorporating crane and trowel) 15 * 1 Jul 2013 Concrete distribution stations: Distributors 10 * 1 Jul 2013 Flying buckets 10 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Curing chambers 25 * 1 Jul 2013 Laser beam alignment systems 10 * 1 Jul 2013 Pallet cleaning machines 15 * 1 Jul 2013 Pallet receivable stands (excluding pallet vibrating stands) 20 * 1 Jul 2013 Pallet transport systems: Pallet drive mechanisms (incorporating drive units, motors, sensors and wheels) 10 * 1 Jul 2013 Track work 20 * 1 Jul 2013 Transversals (including continuous transfer wagons) 10 * 1 Jul 2013 Pallet vibrating stands 10 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Rack feeders 15 * 1 Jul 2013 Shutter cleaning machines 15 * 1 Jul 2013 Shutter transporting assets (including automated roller conveyors) 15 * 1 Jul 2013 Shutters 8 * 1 Jul 2013 Turning machines (including flippers and tilting assets) 20 * 1 Jul 2013 Buckets (including kibbles, skips and tippers) 6 * 1 Jul 2013 Casting tables 10 * 1 Jul 2013 Concrete manufacturing assets: Bins (excluding concrete bins) 15 * 1 Jul 2013 Conveyors 20 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Mixers 15 * 1 Jul 2013 Concrete testers 10 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Lifting gear (including chains, lugs and swivels) 7 * 1 Jul 2013 Moulds 10 * 1 Jul 2013 Pipe manufacturing assets: Cage machines 20 * 1 Jul 2013 Load testers 25 * 1 Jul 2013 Moulds 7 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Pipe making machines 20 * 1 Jul 2013 Prestressing assets 10 * 1 Jul 2013 Shutter saws 7 * 1 Jul 2013 Steel cutters and benders 7 * 1 Jul 2013 Trowel machines 4 * 1 Jul 2013 Work tables 10 * 1 Jul 2013 Silos 30 * 1 Jul 2012 Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 Iron smelting and steel manufacturing (21100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used in common in iron smelting and steel manufacturing processes: Automated guided vehicles 20 * 1 Jul 2010 Closed circuit television (CCTV) systems 3 * 1 Jul 2010 Coil cars including hydraulic sliding floor plates 13 * 1 Jul 2010 Coil car tracks and rails 7 * 1 Jul 2010 Control systems assets: Instruments (including temperature probes, control panels, gas analysers, location sensors, carbon monoxide monitors, pressure controls, temperature controls, pyrometers, strip position sensors, gamma ray detectors, hot metal detectors, x-ray gauges, width gauges, thickness gauges) 7 * 1 Jul 2010 Programmable logic controllers (PLCs) and distributed control systems (DCS) 10 * 1 Jul 2010 Uninterruptible power supplies 5 * 1 Jul 2010 Cranes and gantries 20 * 1 Jul 2010 Electricity distribution, generation or transmission assets: Aerials or underground cables 30 * 1 Jul 2010 Electronic protection relays 10 * 1 Jul 2010 High voltage switchgear 25 * 1 Jul 2010 Transformers 20 * 1 Jul 2010 Use any relevant determinations made in Electricity supply (26110 to 26400) for any other electricity distribution, generation or transmission assets Gasometers 30 * 1 Jul 2010 Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail freight and passenger transport services (47100 to 47200) Rolls for mill roll stands (including roughing mill rolls, finishing mill rolls and skin conditioning mill rolls) 2 * 1 Jul 2010 Roller tables (incorporating gearboxes, motors, drives, rolls, table frames, aprons, side guards and foundations) 15 * 1 Jul 2010 Scale or transfer car rail tracks and turntables 20 * 1 Jul 2010 Scale or transfer cars (incorporating cable reel and drive units) 20 * 1 Jul 2010 Ship ore unloaders 20 * 1 Jul 2010 Slag processing assets: Crushers 20 * 1 Jul 2010 Granulators 15 * 1 Jul 2010 Slag pots 20 * 1 Jul 2010 Slag pot carriers 10 * 1 Jul 2010 Stacks including flare off stacks (incorporating burners and derricks) 20 * 1 Jul 2010 Stackers, reclaimers, stacker/reclaimers and sequencers 25 * 1 Jul 2010 Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: BOS vessels (incorporating motors, gearboxes, bull gear, vessel, torsion bar, lube pumps, pulse generators, tacho generators, brakes, limit switches, pressure switches and support structures) 10 * 1 Jul 2010 Desulphurising lances (incorporating masts, winch control boxes, hydraulic cylinders carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Electric arc furnaces (EAFs) 10 * 1 Jul 2010 Electrode control arms 10 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Electrostatic precipitators 15 * 1 Jul 2010 Primary and secondary scrubbers (incorporating support structure and spray systems) 20 * 1 Jul 2010 Waste gas radiation cooling systems (incorporating water sprays and ducts) 20 * 1 Jul 2010 Waste gas extractor fans and silencers 20 * 1 Jul 2010 Flux making assets: Kiln contact coolers (including agitator, agitator hydraulic system and rotary valves) 15 * 1 Jul 2010 Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Lime kiln discharge conveyors (incorporating structures, belts, pulleys, motors and gearboxes) 15 * 1 Jul 2010 Lime kilns (incorporating rollers, tyres, support structures, drives, motors and gearboxes) 25 * 1 Jul 2010 Raw material crushers and ball mills 15 * 1 Jul 2010 Grinders (incorporating motors, drive pullies and belts, drive shafts, roller crusher units and whizzer separators) 15 * 1 Jul 2010 Heat shielding for vessels incorporating supports 30 * 1 Jul 2010 Hot metal pots 20 * 1 Jul 2010 Lance pumps and motor assemblies 15 * 1 Jul 2010 Liquid oxygen lances (incorporating carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Liquid oxygen supply pipes 10 * 1 Jul 2010 Materials handling assets: Air blowers 15 * 1 Jul 2010 Bins 20 * 1 Jul 2010 Bucket elevators 20 * 1 Jul 2010 Conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Cyclones 10 * 1 Jul 2010 Hoppers, weigh hoppers, chutes, silos 20 * 1 Jul 2010 Scrap metal buckets, skips and stands 20 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Vibro feeders 15 * 1 Jul 2010 Vibrators 15 * 1 Jul 2010 Weighbridges incorporating load cells 20 * 1 Jul 2010 Pneumatic air tube systems (incorporating blower units) 20 * 1 Jul 2010 Scull breakers 10 * 1 Jul 2010 Secondary treatment assets: Composition adjustment stations (including Injection Reheating Up Temperature (IRUT) stations incorporating snorkels, support structures and motors) 20 * 1 Jul 2010 Ladle metallurgical furnaces (LMFs) 20 * 1 Jul 2010 Vacuum degassers (incorporating steam pumps and vacuum pumps) 10 * 1 Jul 2010 Slag rakes 10 * 1 Jul 2010 Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) 20 * 1 Jul 2010 Sub or sampling lances (incorporating motors, drives, gearboxes, limit switches, over speed switches, drums, cables and slow motors) 10 * 1 Jul 2010 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Launder distribution and collection systems 15 * 1 Jul 2010 Pipes and pipelines: Slurry disposal pipelines 15 * 1 Jul 2010 Water pipes 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps including slurry disposal pumps 15 * 1 Jul 2010 Settling ponds 30 * 1 Jul 2010 Tanks: Conditioner, slurry, polymer, liquid flocculants and mixer tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Blast furnace assets: Cast house assets: Cast house floor iron and slag runner systems, covers, and tilting spouts 5 * 1 Jul 2010 Cast house structure 40 * 1 Jul 2010 Common hydraulic systems 15 * 1 Jul 2010 Manipulators 15 * 1 Jul 2010 Mud guns 15 * 1 Jul 2010 Taphole drills 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Chimney mains 30 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Dust catchers (incorporating supporting structures) 15 * 1 Jul 2010 Excess gas bleeder systems 20 * 1 Jul 2010 Furnace top recovery turbine systems (incorporating hydraulic system, inlet and outlet mains and valves) 20 * 1 Jul 2010 Scrubbers (incorporating support structure and spray systems) 15 * 1 Jul 2010 Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics 15 * 1 Jul 2010 Waste gas collector mains and ducts 15 * 1 Jul 2010 Furnace proper assets: Furnace charging tops (incorporating charging valves and hydraulics) 15 * 1 Jul 2010 Furnace elevators 15 * 1 Jul 2010 Furnace shells (incorporating hearths, refractory linings, staves, probes, profile meters and sondes) 15 * 1 Jul 2010 Furnace support assets (including maintenance platforms and control and switch rooms) 15 * 1 Jul 2010 Furnace support structure (incorporating foundations) 40 * 1 Jul 2010 Hot blast system assets: Cold blast mains (incorporating snorts and mixer valves) 15 * 1 Jul 2010 Hot blast mains (incorporating bustle mains, back draught mains and tuyere stock) 15 * 1 Jul 2010 Stoves (incorporating refractory, shell, foundations, fan and valves) 30 * 1 Jul 2010 Stoves mixed gas main systems 15 * 1 Jul 2010 Materials handling assets: Furnace charging bins 15 * 1 Jul 2010 Furnace charging conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Furnace charging skip hoist 20 * 1 Jul 2010 Furnace charging skip tracks 30 * 1 Jul 2010 Furnace charging skips 15 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Torpedo cars 17 * 1 Jul 2010 Water treatment assets: Basins 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Valves and other non-pipe fittings 8 * 1 Jul 2010 Water distribution systems 10 * 1 Jul 2010 Water pumps 10 * 1 Jul 2010 Coke making assets: Coal screening assets: Crushers 20 * 1 Jul 2009 Hammer mills 15 * 1 Jul 2009 Hydrowashers 20 * 1 Jul 2009 Primary, secondary and tertiary screens and chutes 10 * 1 Jul 2009 Coke ovens batteries assets: Breeze basins 30 * 1 Jul 2009 Charging car rails 20 * 1 Jul 2009 Charging cars 20 * 1 Jul 2009 Coke ovens batteries (including ovens, doors, individual oven gas off takes from supply and extraction mains) 30 * 1 Jul 2009 Coke ploughs 15 * 1 Jul 2009 Coke transfer cars 25 * 1 Jul 2009 Coke wharves (including concrete end barriers and skids) 30 * 1 Jul 2009 Hot car spur lines 30 * 1 Jul 2009 Hot cars incorporating locomotive, wagon, tray and bogies 15 * 1 Jul 2009 Quenchers (incorporating stack structures, water tanks, pipes, pumps, sprays, pneumatic systems and water pump pits) 15 * 1 Jul 2009 Ram tracks and live rails 30 * 1 Jul 2009 Rams 30 * 1 Jul 2009 Coke ovens gas by-products assets: Acid compound assets: Acid compound structures, pumps, overflow and storage tanks 15 * 1 Jul 2009 Ammonia absorbers (including pumps, ammonia storage tanks, and distribution pipes including valves) 15 * 1 Jul 2009 Ammonia plant assets: Ammonia incinerators, ammonia stills, tanks, decanters, pumps, condensers (including support structures, stacks) 15 * 1 Jul 2009 Benzine, toluene and xylene plant assets: Distillation columns, dephlegorators, pumps, tanks, coolers, condensers and pre heaters 30 * 1 Jul 2009 Benzol scrubbers (including pumps and distribution pipe work including valves) 35 * 1 Jul 2009 Exhausters (including support structures and hydraulic systems) 5 * 1 Jul 2009 Final coolers 35 * 1 Jul 2009 Napthalene plant assets: Sludge tanks, pre heaters, distillation columns, tanks, decanters, condensers, and pumps 35 * 1 Jul 2009 Primary cooler assets: Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 40 * 1 Jul 2009 Sulphate plant assets: Feed tanks, evaporators, centrifuge units, conveyors (including belts, structures, drives and chutes, jet condensers, hot water tanks, driers including chutes, drives, and support structures, pumps, vibrating screens, cyclones, and scraper conveyors) 10 * 1 Jul 2009 Tar plant assets: Decanters, make tanks (incorporating scrapers and drives, storage tanks, steam and electric pumps, liquor tank and strainers) 15 * 1 Jul 2009 Tar precipitators 20 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Baghouses 20 * 1 Jul 2009 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 20 * 1 Jul 2009 Dust collection systems, dust drop out boxes and dust disposal rotary valves (incorporating motors and gearboxes) 20 * 1 Jul 2009 Fume extraction hoods 20 * 1 Jul 2009 Waste gas collector mains and ducts 25 * 1 Jul 2009 Materials handling assets: Bins (including furnace coke, dust disposal bins) 20 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 15 * 1 Jul 2009 Conveyor systems transfer houses 15 * 1 Jul 2009 Feed bunkers 15 * 1 Jul 2009 Motorised feeders 15 * 1 Jul 2009 Water treatment assets: Cooling towers incorporating fans, motors, access platforms and stairs 25 * 1 Jul 2009 Hot strip mill assets: Coil and slab weighers 15 * 1 Jul 2010 Coil box and crop shear assets: Coil boxes (incorporating side guard drives and transfer mechanism assemblies) 8 * 1 Jul 2010 Coil box shear and scale breakers 17 * 1 Jul 2010 Crop shears (incorporating assemblies and main drive motors) 17 * 1 Jul 2010 Crop shear maintenance jigs and pinch rolls 15 * 1 Jul 2010 Transfer bed oxy cutting stations 15 * 1 Jul 2010 Coil handling assets: Cooling tunnel ventilation fans 10 * 1 Jul 2010 Cooling tunnel conveyors 13 * 1 Jul 2010 Marking machines 15 * 1 Jul 2010 De-scaling systems (incorporating scale breakers, nozzles, pipe works, valves and high pressure pumps) 10 * 1 Jul 2010 Down coiler assets including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drives) 15 * 1 Jul 2010 Finishing mill assets: Finishing mill flumes 20 * 1 Jul 2010 Finishing mills (incorporating mill stands, side guides, strippers, screw downs, drive shafts, pinion boxes, main drive motors, transformers, loopers, grease systems, oil circulation systems, and hydraulic systems) 20 * 1 Jul 2010 Laminar flow cooling systems 15 * 1 Jul 2010 Mill roll shop assets: Bearing washing machines 10 * 1 Jul 2010 Chuck changers 15 * 1 Jul 2010 Floor plate or checker plate machines 15 * 1 Jul 2010 Roll grinders 15 * 1 Jul 2010 Roll lathes 20 * 1 Jul 2010 Roll racks and sleds 20 * 1 Jul 2010 Reversing roughing mill assets: Reversing roughing mills (incorporating mill stands, entry side guards, delivery side guards, main drive motors and hydraulic systems) 20 * 1 Jul 2010 Vertical edgers (incorporating drive motors, gearboxes and edger adjustments) 20 * 1 Jul 2010 Roll changing assets 20 * 1 Jul 2010 Scale scrapers 15 * 1 Jul 2010 Skin pass mill assets: Skin pass mills (incorporating mill entry assets,gap control and auxiliary hydraulics, main drive motors, payoff reel, un-coiler mandrels and re-coiler mandrels) 20 * 1 Jul 2010 Tension reels and belt wrappers 15 * 1 Jul 2010 Laser systems mill entry 5 * 1 Jul 2010 Slab tracking systems 5 * 1 Jul 2010 Strapping machines (including radial and circumferential) 13 * 1 Jul 2010 Walking beam furnace assets: Air dilution manifolds 20 * 1 Jul 2010 Air ducts 10 * 1 Jul 2010 Coke ovens gas systems 15 * 1 Jul 2010 Cold combustion air systems 20 * 1 Jul 2010 Dilution blowers 10 * 1 Jul 2010 Extractors 10 * 1 Jul 2010 Furnaces (incorporating structure, charging machines with synchronising drive trains, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Nitrogen purge systems 15 * 1 Jul 2010 Tracking lasers (incorporating cables and adapters) 5 * 1 Jul 2010 Pellet making assets: Balling assets: Balling drums 20 * 1 Jul 2010 Bentonite tanks 20 * 1 Jul 2010 Mixers 20 * 1 Jul 2010 Seed screens 10 * 1 Jul 2010 Cooler assets: Cooler fans 10 * 1 Jul 2010 Annular coolers (incorporating pans, pan conveyors and drives) 25 * 1 Jul 2010 Roller screens 10 * 1 Jul 2010 Dewatering assets: Launders 20 * 1 Jul 2010 Pressure filter pumps 5 * 1 Jul 2010 Process water tanks 20 * 1 Jul 2010 Return water pipes 20 * 1 Jul 2010 Slurry feed pipes 10 * 1 Jul 2010 Slurry pumps 10 * 1 Jul 2010 Slurry tanks incorporating agitators 15 * 1 Jul 2010 Sumps 20 * 1 Jul 2010 Thickeners (incorporating tanks, rakes and access platforms) 20 * 1 Jul 2010 Vertical plate pressure filters (incorporating filters, plates, membranes, water sprays, ladders, bomb bay doors) 20 * 1 Jul 2010 Emissions control assets: Compressors 20 * 1 Jul 2010 Dust collection system 20 * 1 Jul 2010 Multi-cone 20 * 1 Jul 2010 Scrubbers 20 * 1 Jul 2010 Waste gas collector mains and ducts 20 * 1 Jul 2010 Waste gas extractor fans 20 * 1 Jul 2010 Fluxing tanks 20 * 1 Jul 2010 Grinding mills 15 * 1 Jul 2010 Induration assets: Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Rotary kilns (incorporating bearings, drive gear and drive system) 30 * 1 Jul 2010 Travelling grates (incorporating motors, gearboxes or drives and rollers) 30 * 1 Jul 2010 Waste heat recovery ducts 15 * 1 Jul 2010 Waste heat recovery fans 10 * 1 Jul 2010 Materials handling assets: Conveyor systems (incorporating structures, belts, gearboxes and motors): Conveyors to and from balling drums 20 * 1 Jul 2010 Filter cake conveyors 20 * 1 Jul 2010 Finished pellet conveyor 20 * 1 Jul 2010 Flux bins 20 * 1 Jul 2010 Roller feeders 10 * 1 Jul 2010 Table feeders 10 * 1 Jul 2010 Vibrating feeders 10 * 1 Jul 2010 Weigh feeders 10 * 1 Jul 2010 Plate mill assets: Cold levellers (incorporating motor, gearbox spindles, hydraulic traverse cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) 30 * 1 Jul 2010 De-scaling boxes (incorporating sprays, mechanicals, control valves pipe work after isolation valves, de-scaling box table rolls, tables, chains, covers, side guides and covers) 10 * 1 Jul 2010 Edgers (incorporating motors, hydraulic controls, mechanical controls, anvil (carryover table), hand rails and walkways) 20 * 1 Jul 2010 Furnace entry skids 20 * 1 Jul 2010 Furnaces (incorporating slab pushers, bumpers, pyrometers, off takes from king valve to outlets and all structures and equipment from after entry skids up to and including circular apron skids) 20 * 1 Jul 2010 Hot levellers (incorporating motors, gearboxes, spindles, rolls, leveller AGC capsules, screws, crowning device, de-scaling header and valves) 20 * 1 Jul 2010 Inter-roll stand cooling sprays 15 * 1 Jul 2010 Reversing finishing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Reversing roughing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Rope driven cooling transfer bed 20 * 1 Jul 2010 Shears (including crop, divide, scrap, rotary trim, guillotine and end shears) 20 * 1 Jul 2010 Slab sizing systems (incorporating side guard measuring devices and stands, slab sizing unit supports, cameras and light banks) 5 * 1 Jul 2010 Turnover inspection table (incorporating barriers and hydraulics) 20 * 1 Jul 2010 Walking beam cooling beds incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics 20 * 1 Jul 2010 Primary metal product casting assets: Continuous casting machines (incorporating turrets, tundishes (incorporating lids and cassettes), tundish cars, moulds, dummy bars, segments, oscillators, rolls, water sprays, hydraulics, motors and gearboxes): Billet casters 17 * 1 Jul 2010 Combination casters 17 * 1 Jul 2010 Slab casters 17 * 1 Jul 2010 Cooler transfer arms (incorporating motors, gearboxes and drive shafts) 17 * 1 Jul 2010 Crop removal machines 20 * 1 Jul 2010 Cut to length machines and torch cutters 15 * 1 Jul 2010 De-burring machines incorporating fixed drives 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 15 * 1 Jul 2010 Dedusting ducts and mains 15 * 1 Jul 2010 Steam exhaust fans 10 * 1 Jul 2010 Hydraulic shears 17 * 1 Jul 2010 Materials handling assets: Conveyor systems (including structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Mould powder bins 23 * 1 Jul 2010 Screw feeders 15 * 1 Jul 2010 Scarfing machines (incorporating catenary system of hoses, power supply cables and support structures) 20 * 1 Jul 2010 Slab or billet cooler tanks (incorporating grid stands) 30 * 1 Jul 2010 Slab or billet marking machines 17 * 1 Jul 2010 Transfer beds 17 * 1 Jul 2010 Up-enders including hydraulics 17 * 1 Jul 2010 Walking beam cooling beds and run out tables 17 * 1 Jul 2010 Water treatment assets: Basins and ponds 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Gravel and sand filters 25 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Pipelines: Water pipelines 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps: Water pumps 10 * 1 Jul 2010 Chemical dosing pumps 5 * 1 Jul 2010 Skimmers and scrapers 15 * 1 Jul 2010 Tanks: Sludge, chemical storage and dosing tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Rod, bar, structural and rail mill assets: Controlled tempering quenching cars 10 * 1 Jul 2010 Cut to length machines 17 * 1 Jul 2010 De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) 10 * 1 Jul 2010 Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Furnace charging skids 20 * 1 Jul 2010 Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Shears incorporating motors and drives 17 * 1 Jul 2010 Stacker/bundlers 12 * 1 Jul 2010 Straighteners 20 * 1 Jul 2010 Walking beam cooling beds 20 * 1 Jul 2010 Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Sinter making assets: Cooler assets: Cooler fans 10 * 1 Jul 2009 Coolers (incorporating pan conveyors and drives) 25 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Activated carbon packed bed filters 15 * 1 Jul 2009 Dedusting fans 10 * 1 Jul 2009 Electrostatic precipitators and scraper chains 20 * 1 Jul 2009 Waste gas collector mains and ducts 20 * 1 Jul 2009 Feed sequence assets: Feed rolls 7 * 1 Jul 2009 Mixing and rolling drums 30 * 1 Jul 2009 Materials handling assets: Belt weighers 5 * 1 Jul 2009 Bins: Coke bins 15 * 1 Jul 2009 Ore bins 23 * 1 Jul 2009 Sinter bins 17 * 1 Jul 2009 Chutes 15 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 17 * 1 Jul 2009 Feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Sinter 17 * 1 Jul 2009 Weigh feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Strand assets: Ignition furnaces (incorporating associated air and gas mains) 15 * 1 Jul 2009 Preheat hoods (incorporating waste heat recovery fans and mains) 7 * 1 Jul 2009 Spike roll crushers (incorporating bogey flex, electric motors, primary gearboxes, fluid couplings, grillage bars and crash decks) 10 * 1 Jul 2009 Strand structures and drives (including conveyors, wind legs and dust troughs) 20 * 1 Jul 2009 Water treatment assets: Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2009 Steel railway track product manufacturing assets: Steel railway clip manufacturing assets: Anti-corrosion dip tanks 20 * 1 Jul 2011 Coil transfer arms incorporating motors, gearboxes and drive shafts 15 * 1 Jul 2011 End spades 20 * 1 Jul 2011 Gas temper furnaces 20 * 1 Jul 2011 Induction heaters 20 * 1 Jul 2011 Noise reduction enclosures 30 * 1 Jul 2011 Presses 20 * 1 Jul 2011 Quench systems incorporating heat exchangers, transfer arms, tanks, pipes and pumps 20 * 1 Jul 2011 Shears 20 * 1 Jul 2011 Tooling 15 * 1 Jul 2011 Transfer systems incorporating flat bed transfer table 30 * 1 Jul 2011 Quality control test rigs 30 * 1 Jul 2011 Materials handling assets: Conveyor systems 20 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Racks for storage 20 * 1 Jul 2011 Weigh scales 15 * 1 Jul 2011 Water treatment assets: Cooling towers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Steel railway sleeper manufacturing assets: Crop shear and presses 20 * 1 Jul 2011 Form presses 20 * 1 Jul 2011 Punch presses 20 * 1 Jul 2011 Steel strip metallic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Air knife assemblies 13 * 1 Jul 2010 Crop shears 17 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Horizontal air coolers (incorporating ducting fans and nozzles) 15 * 1 Jul 2010 Horizontal furnaces 20 * 1 Jul 2010 Levellers (incorporating gearboxes and drives) 15 * 1 Jul 2010 Metal coating pots 15 * 1 Jul 2010 Passivators (incorporating tanks and pumps) 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Pot hardware (incorporating zinc roll frames and roll assemblies) 13 * 1 Jul 2010 Pre melt pots 5 * 1 Jul 2010 Quench systems (incorporating rolls, spray bars and tanks) 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Resin coaters 15 * 1 Jul 2010 Scrapers 13 * 1 Jul 2010 Skin conditioning mills (incorporating entry and exit tension rolls) 20 * 1 Jul 2010 Steering rolls and bridles (incorporating motors, gearboxes and rolls) 15 * 1 Jul 2010 Vertical air coolers (incorporating ducting, fans and motors) 15 * 1 Jul 2010 Vertical preheat furnaces 15 * 1 Jul 2010 Welders 17 * 1 Jul 2010 Steel strip organic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Banders 15 * 1 Jul 2010 Branders 10 * 1 Jul 2010 Chemical rinsing, cleaning and pre-treatment assets 15 * 1 Jul 2010 Cooler and cooling assets 15 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Finishing assets 15 * 1 Jul 2010 Inspection assets 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Primer and main coaters 13 * 1 Jul 2010 Quench systems 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Shears 15 * 1 Jul 2010 Stitchers 17 * 1 Jul 2010 Tin-plating mill assets: Accumulators and loopers 17 * 1 Jul 2011 Acid and alkaline cleaning baths including scrubbing units, rolls and electrical grids 13 * 1 Jul 2011 Batch annealing assets: Annealing furnaces 6 * 1 Jul 2011 Bases 4 * 1 Jul 2011 Convector plates 4 * 1 Jul 2011 Inner covers 4 * 1 Jul 2011 Cold reduction mills 20 * 1 Jul 2011 Continuous annealing furnaces 15 * 1 Jul 2011 Crop shears 15 * 1 Jul 2011 Dryers 15 * 1 Jul 2011 Electro plating baths including scrubbing units, rolls and electrical grids 13 * 1 Jul 2011 Pickling tanks including scrubbing units and rolls and electrical grids 13 * 1 Jul 2011 Preheat furnaces 20 * 1 Jul 2011 Recoilers, bridles and uncoilers 15 * 1 Jul 2011 Rinse tanks 15 * 1 Jul 2011 Side trimmers 15 * 1 Jul 2011 Temper mills 20 * 1 Jul 2011 Tension control system including steering 10 * 1 Jul 2011 Welders 17 * 1 Jul 2011 Alumina production (21310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): Bauxite crushing and handling assets: Conveyors 30 * 1 Jan 2003 Crushing assets 30 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Stockpile reclaimers, stackers and stacker/reclaimers 30 * 1 Jan 2003 Train loading assets (including conveyors, product bins and towers) 30 * 1 Jan 2003 Bauxite residue disposal assets: Initial containment areas 20 1 Jan 2001 Mudlakes 10 1 Jan 2001 Calcination assets: Calciners and kilns 25 * 1 Jan 2003 Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) 30 * 1 Jan 2003 Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) 30 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) 30 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) 15 * 1 Jan 2003 Pipework (including slurry pipes) 30 * 1 Jan 2003 Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) 30 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets (including switchgear and transformers) 30 * 1 Jan 2003 Aluminium smelting (21320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Anode baking assets (including crucibles and furnaces) 20 * 1 Jan 2003 Anode (green) pasting assets: Crushing assets 30 * 1 Jan 2003 Mixing and forming assets 15 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) 20 * 1 Jan 2003 Compressors 20 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Cranes and gantries (including cell tending machines) 20 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Materials handling assets: Anode transport vehicles and hot metal carriers 10 * 1 Jan 2003 Generally (including conveyors, silos and stockpile reclaiming assets) 30 * 1 Jan 2003 Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) 20 * 1 Jan 2003 Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) 25 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets: Generally (including switchgear and transformers) 30 * 1 Jan 2003 Rectiformers 20 * 1 Jan 2003 Non-ferrous metal casting (21410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal casting assets (non-ferrous eg aluminium, brass and magnesium): Cooling assets (including tables, conveyors, towers) 15 * 1 Jan 2004 Deodorising machines/fume extraction systems 15 * 1 Jul 2013 Die casting machines (including high pressure, low pressure and gravity type machines) 15 * 1 Jan 2004 Die tools (moulds used for casting) 4 * 1 Jan 2004 Heating assets: Degassing assets 5 * 1 Jan 2004 Furnaces (including dosing, holding and melting) 15 * 1 Jan 2004 Heat treatment baskets 5 * 1 Jan 2004 Heat treatment ovens 20 * 1 Jan 2004 Ingot pre-heaters 20 * 1 Jan 2004 Quenching tanks 20 * 1 Jan 2004 Impregnation machines 10 * 1 Jul 2013 Machining/finishing assets: Blast machines (including shot, sand, bead) 20 * 1 Jan 2004 CNC lathes 10 * 1 Jan 2004 CNC machining centres 10 * 1 Jan 2004 CNC milling machines 10 * 1 Jan 2004 Drilling machines 15 * 1 Jan 2004 Linishing belt machines 10 * 1 Jan 2004 Trim presses (hydraulic type and crank type) 15 * 1 Jan 2004 Trim tools used in trim press machines 4 * 1 Jan 2004 Vibrating machines (including rumbling and knock out machines 10 * 1 Jan 2004 Materials handling conveyors 10 * 1 Jan 2004 Molten metal transfer ladles 3 * 1 Jan 2004 Paint line conveyors 15 * 1 Jan 2004 Robots 10 * 1 Jan 2004 Sand casting assets: Core boxes 4 * 1 Jan 2004 Core making machines (core blowers) 15 * 1 Jan 2004 Gas generators for sand curing 15 * 1 Jan 2004 Sand core dies 7 * 1 Jul 2013 Sand core making machines 15 * 1 Jul 2013 Testing assets: Co-ordinate measurement machines 10 * 1 Jan 2004 Leak and pressure testing machines 4 * 1 Jan 2004 Spectrometers 10 * 1 Jan 2004 X-ray machines 15 * 1 Jan 2004 Tinsmiths' plant 20 1 Jan 2001 Fabricated metal product manufacturing (22100 to 22990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Galvanising plant 10 1 Jan 2001 Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Nail manufacturing plant 20 1 Jan 2001 Saw-making plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Tank manufacturing plant 20 1 Jan 2001 Steel coil roll forming, slitting and blanking and sheet metal forming (22210 to 22290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Steel coil blanking or shear line assets: Coil cars (including stationary coil cars) 15 * 1 Jul 2012 Cut to length shears and guillotines 15 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 Grip feeders 10 * 1 Jul 2012 Levellers 15 * 1 Jul 2012 Meter wheels 7 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Scissor lifts 15 * 1 Jul 2012 Stackers 15 * 1 Jul 2012 Steel coil roll forming assets: Auto banders 10 * 1 Jul 2012 Closed section induction welders 15 * 1 Jul 2012 Closed section laser welders 10 * 1 Jul 2012 CNC laser cutting units 10 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil joining welding units 15 * 1 Jul 2012 Coil levellers and straighteners 15 * 1 Jul 2012 Coil magazines 15 * 1 Jul 2012 Coil tilters 15 * 1 Jul 2012 Coil tilting coil cars 15 * 1 Jul 2012 Control systems assets: Motion controllers 10 * 1 Jul 2012 PLCs 10 * 1 Jul 2012 Potentiometers 5 * 1 Jul 2012 Variable speed drives 10 * 1 Jul 2012 Control systems including roll former control systems (incorporating end coders), de-coiler/un-coiler control systems and snubber control systems 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Embossing units 5 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 In-line presses and punches 15 * 1 Jul 2012 In-line printers and labellers 7 * 1 Jul 2012 Metal saws: Band saws 10 * 1 Jul 2012 Rotary cut off saws 10 * 1 Jul 2012 Roll former tooling 8 * 1 Jul 2012 Roll formers (incorporating entry guides, fixed and height adjustable pinch rollers, drive motor and gearboxes, base and power supply unit): Fixed 15 * 1 Jul 2012 Mobile 10 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Shears and guillotines 15 * 1 Jul 2012 Snubbers (incorporating drives, motors and gearboxes) 15 * 1 Jul 2012 Strip lubricators 10 * 1 Jul 2012 Support assets: Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Engineering workshop assets: CNC and NC lathes 10 * 1 Jul 2012 Drilling machines 10 * 1 Jul 2012 Keyway broaching presses 15 * 1 Jul 2012 Guard lights (incorporating red eye guard lights and stands) 7 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Spreader bars 10 * 1 Jul 2012 Manual strapping machines 7 * 1 Jul 2012 Measuring assets (including micrometers, protractors, tapes, and vernier callipers) 7 * 1 Jul 2012 Perimeter fencing 15 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Stackers (drop and suction) 15 * 1 Jul 2012 Stretch wrappers 10 * 1 Jul 2012 Tunnel guarding (including safety cages) 15 * 1 Jul 2012 Steel coil slitting assets: Anti-flutter rolls 10 * 1 Jul 2012 Auto banders (incorporating conveyors, strapping heads, coil lift systems, strapping dispensers, accumulators and controls) 10 * 1 Jul 2012 Carryover tables 15 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil stacking systems 20 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 De-coiler/un-coiler edge guides 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Downenders (incorporating conveyors, hydraulics and controls) 20 * 1 Jul 2012 Entry and exit coil carousels/capstans 20 * 1 Jul 2012 Entry shears 15 * 1 Jul 2012 Exit edge guides 10 * 1 Jul 2012 Exit feed up units (incorporating deflector and lift rolls, shears, separators, tables and traverse drives) 20 * 1 Jul 2012 Exit turnstile/coil stackers 20 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Magnet cranes 20 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Main hydraulic power pack (incorporating interconnecting pipe work to valve stands) 15 * 1 Jul 2012 Pallet conveyor monorails 10 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Perimeter guarding 15 * 1 Jul 2012 Pinch rollers/breakers 20 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Re-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers, and brakes) 15 * 1 Jul 2012 Scrap baller 15 * 1 Jul 2012 Scrap chopper bins and carriages 20 * 1 Jul 2012 Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Scrap choppers 20 * 1 Jul 2012 Separator blades 10 * 1 Jul 2012 Slitter tooling (incorporating blades, rubbers and spacers) 5 * 1 Jul 2012 Slitting head building stations (incorporating rotating rigs) 20 * 1 Jul 2012 Slitting head entry side guides 10 * 1 Jul 2012 Slitting heads (incorporating electric motors, gearboxes and drive shafts) 15 * 1 Jul 2012 Tension units (incorporating entry and exit quadrants, rolls, separators, drag pads, motors, gearboxes and drives) 15 * 1 Jul 2012 Weighing scales (incorporating load cells and controls) 20 * 1 Jul 2012 Steel sheet metal forming assets: Blankers 15 * 1 Jul 2012 Brake presses 20 * 1 Jul 2012 CNC multi head combined slitter/blankers 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Folders 10 * 1 Jul 2012 Guillotines 15 * 1 Jul 2012 Mini slitters 15 * 1 Jul 2012 Boiler, tank and other heavy gauge metal container manufacturing (22310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sheet metal tanks manufacturing assets: Band saws 5 * 1 Jul 2012 Coil holders 10 * 1 Jul 2012 Curving rollers 10 * 1 Jul 2012 Drilling machines (including bench and radial drills) 5 * 1 Jul 2012 Gang and turret punching machines 15 * 1 Jul 2012 Hand tools 5 * 1 Jul 2012 Hoists: Electric 5 * 1 Jul 2012 Hydraulic 15 * 1 Jul 2012 Hooks (including c-hooks and slinger hooks) 5 * 1 Jul 2012 Jib cranes 15 * 1 Jul 2012 Laser cutters 7 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Pallet jacks 10 * 1 Jul 2012 Plate grabs 5 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Riveting machines 15 * 1 Jul 2012 Shears: Hand-held type 3 * 1 Jul 2012 Guillotine type 15 * 1 Jul 2012 Spreader bars 15 * 1 Jul 2012 Trolleys 5 * 1 Jul 2012 Welders 5 * 1 Jul 2012 Motor vehicle manufacturing (23110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): Ancillary and support assets: Air compressors 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts) - see Table B Warehouse and distribution centre equipment and machines Brake hose cleaning machines 10 * 1 Jul 2011 Calibration assets 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2011 Dust and fume extraction assets: Fixed extraction systems (incorporating ducting, extraction arms etc) 15 * 1 Jul 2011 Mobile 7 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Glycol and water mixing plant assets 15 * 1 Jul 2011 Hose reels 7 * 1 Jul 2011 Power supply assets including generators - use any relevant determinations made for Power supply assets in Table B Racks and shelving 20 * 1 Jul 2011 Stillages, storage bins tote boxes and trolleys 15 * 1 Jul 2011 Storage tanks: Fuel storage tanks 20 * 1 Jul 2011 Gas storage tanks (including argon, CNG and nitrogen gas storage tanks) 30 * 1 Jul 2011 Lubricant storage tanks 20 * 1 Jul 2011 Tooling: Dies (for press brakes) 12 * 1 Jul 2011 Jigs and fixtures 7 * 1 Jul 2011 Moulds (including fibreglass moulds) 7 * 1 Jul 2011 Vehicle platforms and runways (used in wheel alignment etc) 20 * 1 Jul 2011 Ventilation fans 20 * 1 Jul 2011 Waste oil collection and storage assets 10 * 1 Jul 2011 Waste water treatment assets: Meters 5 * 1 Jul 2011 Pipework 15 * 1 Jul 2011 Pumps 12 * 1 Jul 2011 Separators 15 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Water demineralising plant assets including containers, pipework, pumps and reverse osmosis assets 15 * 1 Jul 2011 Weighers: Fixed (weighbridges) 20 * 1 Jul 2011 Mobile 10 * 1 Jul 2011 Assembly and body shop assets: Adhesive mixing and dispensing assets 15 * 1 Jul 2011 Alignment, positioning and verification assets: Axle and frame alignment assets (including frame presses) 15 * 1 Jul 2011 Computer and laser based contact and non-contact devices (including 'Faro arms') 10 * 1 Jul 2011 Dumpy levels 7 * 1 Jul 2011 Coupling machines 15 * 1 Jul 2011 Power tool and rivet gun power packs and rigs 15 * 1 Jul 2011 Power tools: Nut runners (including cables and controllers) 7 * 1 Jul 2011 Others (including angle grinders, fastening tools, hand operated saws, rivet guns etc) - see Table B Power tools, hand tools Sawing machines (including aluminium cutting saws, bandsaws and cold saws) 12 * 1 Jul 2011 Welding assets: Automatic stud well bowl feeder units 10 * 1 Jul 2011 Hand held and portable spot welders (including transformers) 10 * 1 Jul 2011 MIG welders 15 * 1 Jul 2011 Stud welding machines 15 * 1 Jul 2011 TIG welders 15 * 1 Jul 2011 Vertical electric welders (pedestal welders) 15 * 1 Jul 2011 Welding reels 7 * 1 Jul 2011 Handling assets: Conveyors: Floor and in-floor conveyors (including belt conveyors, skid conveyors, skillet conveyors, slat conveyors, turntables etc) 15 * 1 Jul 2011 Monorails and overhead conveyors 20 * 1 Jul 2011 Cranes (including gantry cranes, overhead cranes and turnover cranes) 25 * 1 Jul 2011 Elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 67200), Elevating work platforms (EWPs) Forklift trucks (including pallet jacks, pallet stackers and reach trucks) - see Table B Forklifts Mobile hoists/floor cranes (including engine and radiator hoists) 15 * 1 Jul 2011 Pushers, rollers and tug units 10 * 1 Jul 2011 Vehicle hoists/lifters (including column lifters and post hoists) 25 * 1 Jul 2011 Paint shop assets: Booths and ovens: Generally (including baking/curing ovens, paint mixing booths/rooms, pre-treatment/sanding booths and wash down booths including cab degreasers) 20 * 1 Jul 2011 Spray booths and combination spray booth baking ovens 15 * 1 Jul 2011 Dip tank electro coating assets (including alkaline cleaner tanks, electro application tanks, surface conditioner tanks and water rinse tanks) 15 * 1 Jul 2011 Infrared paint dryers 7 * 1 Jul 2011 Paint proportioning assets: Electronic component proportioning systems 10 * 1 Jul 2011 Paint tinting and colour blending machines 5 * 1 Jul 2011 Press shop assets: Bending machines: Chassis rail/frame bending machines 20 * 1 Jul 2011 Folders (including pan brakes) 20 * 1 Jul 2011 Press brakes (brake presses) 25 * 1 Jul 2011 Tube benders 12 * 1 Jul 2011 Chassis rail drilling/punching machines: Chassis rail processing machines incorporating drilling and profiling 20 * 1 Jul 2011 Punching machines 20 * 1 Jul 2011 CNC milling machines 10 * 1 Jul 2011 CNC routing machines 10 * 1 Jul 2011 Drilling machines (bench drills, pedestal drills and pillar drills) 12 * 1 Jul 2011 Guillotine shears 20 * 1 Jul 2011 Lathes: CNC lathes 10 * 1 Jul 2011 Conventional or non-CNC lathes 15 * 1 Jul 2011 Plasma cutters 15 * 1 Jul 2011 Scribing and number stamping machines (including chassis number scribing/stamping machines and vehicle identification number stamping machines) 10 * 1 Jul 2011 Trim and final shop assets: Air conditioning charging units 10 * 1 Jul 2011 Brake testing units 20 * 1 Jul 2011 Bus and truck wash assets - see Table A Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets Electrical systems testing assets 15 * 1 Jul 2011 Fluid filling assets: Fluid filling machines (including coolant, fuel, lubrication and power steering fluid filling machines) 10 * 1 Jul 2011 Urea dispensing systems incorporating intermediate bulk containers, hose reels, meters and pumps 10 * 1 Jul 2011 Headlight aiming equipment 10 * 1 Jul 2011 Torque testing machines (including chassis dynamometers and engine dynamometers) 12 * 1 Jul 2011 Wheel alignment assets: Wheel alignment lasers 4 * 1 Jul 2011 Wheel alignment systems incorporating alignment machines housing computer hardware and software, probes and sensors 15 * 1 Jul 2011 Metal stamping and blanking assets: Ancillary assets (including building and services assets): Air compressors 15 * 1 Jul 2012 Air dryers 10 * 1 Jul 2012 Generally (including air conditioning assets, air cooling assets, fencing (removable), fire control and alarm assets, power supply assets) - use any applicable determination in Table B Steelwork structures (including access and storage platforms, bollards, ladders etc) 15 * 1 Jul 2012 Blanking and stamping press assets: Presses (including production presses and production supporting presses such as die spotting presses, tryout presses etc) 15 * 1 Jul 2012 Support assets (including decoilers, loaders, unloaders, pallet transfer, sheet feeders, crane savers etc) 15 * 1 Jul 2012 Die change over assets (die trailers, die trucks, die trolleys etc) 15 * 1 Jul 2012 Die racks 15 * 1 Jul 2012 Dies (stamping dies) 7 * 1 Jul 2012 Inspection and measuring assets (including accelerometers, accuracy measurement tools, desktop friction and wear testers, dualscopes and measuring and evaluation machines generally) 10 * 1 Jul 2012 Maintenance workshop and tool room assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Cutting machines (including gas cutters and plasma cutting machines) 10 * 1 Jul 2012 Exhaust fans 10 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Hand tools (including portable power tools, sealer guns and spray guns) 3 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks etc) 15 * 1 Jul 2012 Lifting equipment (including vertical elevators and hoists) 15 * 1 Jul 2012 Maintenance machines and tool room assets generally (including boring machines, folding machines, grinding machines, guillotines, hydraulic benders and presses, lapping machines, lathes, milling machines, NC machines and pipe threaders) 15 * 1 Jul 2012 Measuring assets (including height gauges, micrometers, surface measuring machines and vernier calipers) 10 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (including ARC welders, MIG welders and TIG welders) 10 * 1 Jul 2012 Pallets 10 * 1 Jul 2012 Production control systems 10 * 1 Jul 2012 Robots (including press tending robots, press transfer robots and pressed parts rack loading robots) 10 * 1 Jul 2012 Scrap metal baling assets (including balers and conveying systems) 15 * 1 Jul 2012 Steel coil and steel sheet handling assets: Automated guided vehicles (AGVs used in blank/stamped parts handling) 10 * 1 Jul 2012 Coil loaders including hydraulic carts, lift tables and platforms 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Forklifts - see Table B Overhead cranes and hoists 20 * 1 Jul 2012 Steel coil and steel sheet processing assets: Blank/sheet turnover machines 15 * 1 Jul 2012 Destacking/stacking machines 10 * 1 Jul 2012 Washing machines 10 * 1 Jul 2012 Motor car engine assembly and manufacturing assets: Ancillary and support assets: Air compressors 15 * 1 Jul 2012 Air curtains 10 * 1 Jul 2012 Control systems (including mimic panels) 10 * 1 Jul 2012 Cooling water supply assets (including cooling towers, storage tanks and water conditioning/dosing assets) 15 * 1 Jul 2012 Dust and fume extraction assets (including ducting, extraction fans, hoppers etc) 15 * 1 Jul 2012 Engine lubrication storage, filtration and feed plant assets 15 * 1 Jul 2012 Engine pallets 10 * 1 Jul 2012 Lighting (production) 15 * 1 Jul 2012 Racks, shelving, stands and tables generally 15 * 1 Jul 2012 Robots generally (including assembly robots, gantry robots and pick and place robots etc) 10 * 1 Jul 2012 Safety assets generally (including guarding, matting, railing etc, where separately identifiable and not incorporated into an existing asset) 10 * 1 Jul 2012 Stillages, storage bins, tote boxes and trolleys 10 * 1 Jul 2012 Swarf and machining line coolant separation and refrigeration systems (incorporating coolant circulation pumps and tanks, outfeed extractors, refrigeration chiller packs, separators and swarf tote excavators) 15 * 1 Jul 2012 Tooling assets: Electronic and laser tool pre-setting and setting machines (including coordinate measurement machines) 10 * 1 Jul 2012 Tooling (for drills, lathes, mills etc) 3 * 1 Jul 2012 Engine assembly and engine component sub- assembly assets: Adhesive application assets used in form-in-place gasket systems etc (including adhesive unloading equipment and robots) 10 * 1 Jul 2012 Assembly and sub-assembly assets generally (including assembly machines, balancing machines, bearing shell detection assets, crank and piston spin test machines, oil filling machines etc) 10 * 1 Jul 2012 Coding assets (including automated ink or spray jet coders and automated pin coding stamping machines) 10 * 1 Jul 2012 Nut runner assets: Automated nut runner and fastening systems incorporating cables and controllers, and including bolt torquing robots 10 * 1 Jul 2012 Manually operated nut runners (pre-torque applications etc) 5 * 1 Jul 2012 Power tools generally 3 * 1 Jul 2012 Engine component machining line assets (including broaching machines, deburring machines, gauging machines, honing machines, leak testing machines, machining centres, pallet loading systems, surface grinding machines, transfer machines, washing machines etc) 15 * 1 Jul 2012 Engine function testing assets (including cold test machines, engine dynamometers, engine ignition testing machines and hot test machines) 10 * 1 Jul 2012 Handling assets: Conveyors: Elevating conveyors (including engine block elevating conveying assets etc) 15 * 1 Jul 2012 Floor and in-floor standalone conveyors (including belt conveyors, infeed and outfeed conveyors) 15 * 1 Jul 2012 Monorails and overhead conveyors 15 * 1 Jul 2012 Cranes and hoists (including bridge cranes, gantry cranes, overhead cranes and turnover cranes) 20 * 1 Jul 2012 Lifting fixtures, magnets, slings etc 10 * 1 Jul 2012 Quality control assets generally (including cylinder head thickness testers, digital torque wrenches, gauges, inspection equipment generally, measuring equipment generally, microscopes, scales, scanners, testing equipment generally, thermometers, vibration meters etc) 10 * 1 Jul 2012 Toolroom assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Degreasing plant systems (incorporating float valves, hoists, monorails, pumps etc) 15 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks) 15 * 1 Jul 2012 Tool grinding and maintenance machines (including boring machines, broach sharpening machines, grinding machines, guillotines, lapping machines, milling machines, toolroom lathes etc) 15 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (ARC welders, MIG welders etc) 10 * 1 Jul 2012 Waste treatment assets: Laboratory equipment (including balancers, chart recorders, dryers, pH sampling devices, rotameters and simulators etc) 10 * 1 Jul 2012 Meters and sensors (including chart recorders, dosing meters, level meters, level sensors and pH method meters and sensors etc) 10 * 1 Jul 2012 Pumps (including dosing pumps, recirculation pumps etc) 10 * 1 Jul 2012 Tanks and pools (including recycling tanks, sludge tanks and pools, storage tanks etc) 20 * 1 Jul 2012 Waste treatment assets generally (including dosing systems, flotation waste treatment systems, heaters, oil removing systems, skimmers and sludge presses etc) 15 * 1 Jul 2012 Motor vehicle manufacturing plant (not listed elsewhere): Basic machinery 10 1 Jan 2001 Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work-holding tools) 3 1 Jan 2001 Non-ferrous metal casting assets - see Table A Non-ferrous metal casting (21410) Motor vehicle body and trailer manufacturing (23120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus vehicle body assembly assets (on supplied motor and chassis) - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Truck body manufacturing assets - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Other motor vehicle parts manufacturing (23190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal stamping and blanking assets - see Table A Motor vehicle manufacturing (23110), metal stamping and blanking assets Piston ring manufacturing plant: Engineering works plant 20 1 Jan 2001 Motors 20 1 Jan 2001 Overhead gear, equipment, belting etc 20 1 Jan 2001 Precision machines 13 ⅓ 1 Jan 2001 Railway rolling stock manufacturing and repair services (23930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assembly assets: Access and assembly platforms 15 * 1 Jul 2014 Alignment assets (including gearbox alignment assets) 10 * 1 Jul 2014 Bearing puller assets 10 * 1 Jul 2014 Blast chamber assets (incorporating shot recovery systems) 10 * 1 Jul 2014 Cutting assets (including plate profilers, profile cutters and saws) 10 * 1 Jul 2014 De-coiling assets 15 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Foam filling station assets 10 * 1 Jul 2014 Furnaces and ovens (including ladles and stress relief ovens) 20 * 1 Jul 2014 Jigs (including rollover jigs and lifting jigs) 15 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Milling machines (including gantry) 20 * 1 Jul 2014 Pipe and tube bending assets 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Riveting assets 5 * 1 Jul 2014 Specialised hydraulic tool assets 10 * 1 Jul 2014 Stretch formers 10 * 1 Jul 2014 Sweeping assets 10 * 1 Jul 2014 Turning assets 10 * 1 Jul 2014 Wash bay assets 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wire cutting and stripping assets 10 * 1 Jul 2014 Handling assets: Cranes (including overhead gantry cranes) 25 * 1 Jul 2014 Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) 20 * 1 Jul 2014 Pallet lifters 10 * 1 Jul 2014 Scissor lifts 10 * 1 Jul 2014 Maintenance and refurbishment assets: Boring assets 10 * 1 Jul 2014 Cutting assets (including guillotines, plasma cutters and profilers) 15 * 1 Jul 2014 Detecting assets (including flaw detectors) 10 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Grinding and milling assets 20 * 1 Jul 2014 Hydraulic drop and work tables 10 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) 15 * 1 Jul 2014 Portable presses (including hydraulic power presses) 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Tanks (including washing and water tanks) 20 * 1 Jul 2014 Vacuum assets 10 * 1 Jul 2014 Washing assets (including bearing and bogie washers) 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wheel condition monitoring systems 7 * 1 Jul 2014 Support assets: Cleaning assets (including high pressure cleaners) 5 * 1 Jul 2014 Compressed air system assets (including compressors, dryers and filters and receivers) 10 * 1 Jul 2014 Computer measuring and monitoring assets (including load and pressure indicators) 7 * 1 Jul 2014 Control system assets (including supervisory control and data acquisition (SCADA) systems and vehicle preparation systems) 10 * 1 Jul 2014 Cooling towers 15 * 1 Jul 2014 Dust and fume extraction system assets 15 * 1 Jul 2014 Electricity supply assets - see Table A Electricity supply (26100 to 26400) Fastening and riveting assets 5 * 1 Jul 2014 Fire prevention systems (incorporating fire protection systems and water tanks) 15 * 1 Jul 2014 Induction heaters 10 * 1 Jul 2014 Portable train weighing assets 10 * 1 Jul 2014 Pumps (including hydraulic pumps) 10 * 1 Jul 2014 Racking and storage assets 20 * 1 Jul 2014 Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles) 10 * 1 Jul 2014 Railway tracks - see Table A Rail freight and passenger transport services (47100 to 47200) Refrigerant recovery assets 10 * 1 Jul 2014 Traversers and turntables 20 * 1 Jul 2014 Vehicle progression systems assets (including rabbits) 10 * 1 Jul 2014 Waste water and effluent treatment assets 10 * 1 Jul 2014 Weighing assets for carriages and locomotives 20 * 1 Jul 2014 Testing assets: Bogie, brake and spring testing assets 10 * 1 Jul 2014 Cab test benches and CRC cable testing assets 5 * 1 Jul 2014 Earth testing assets 10 * 1 Jul 2014 Electrical testing assets (including multimeters) 10 * 1 Jul 2014 Post production testing assets (excluding weighing assets - see above in support assets): Water test facility assets (incorporating control systems, gantries, pipes, pumps etc) 10 * 1 Jul 2014 Other post production testing assets 5 * 1 Jul 2014 Test sheds for testing locomotives and other rolling stock 30 * 1 Jul 2014 Other transport equipment manufacturing n.e.c. (23990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Motor cycle building plant 10 1 Jan 2001 Photographic, optical and ophthalmic equipment manufacturing (24110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Optical lens grinding and contact lens manufacturing: CNC milling machines 7 * 1 Jul 2004 Combined surface generators and grinders and finers 10 * 1 Jul 2004 Deblocking and lens cleaning machines (including ultrasonic washers) 9 * 1 Jul 2004 Finers 10 * 1 Jul 2004 Finishing blockers 8 * 1 Jul 2004 Frame tracers 5 * 1 Jul 2004 Lap tools 10 * 1 Jul 2004 Layout blockers 8 * 1 Jul 2004 Lens coating machines 10 * 1 Jul 2004 Lens curing and drying ovens 10 * 1 Jul 2004 Lens edgers 7 * 1 Jul 2004 Lens tinting machines 8 * 1 Jul 2004 Lensmeters: Automated 5 * 1 Jul 2004 Manual 10 * 1 Jul 2004 Polishers 10 * 1 Jul 2004 Protective lacquering or surface saver taping machines 9 * 1 Jul 2004 Surface generators and grinders 10 * 1 Jul 2004 Surface lathes 8 * 1 Jul 2004 Other professional and scientific equipment manufacturing n.e.c. (24190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Watchmakers' plant 10 1 Jan 2001 Furniture and other manufacturing (25110 to 25990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Broom and brush manufacturing plant 13 ⅓ 1 Jan 2001 Furniture-making plant 13 ⅓ 1 Jan 2001 Jewellers' plant 10 1 Jan 2001 Umbrella manufacturers' plant: Cutting boards 10 1 Jan 2001 Lathes 13 ⅓ 1 Jan 2001 Motors 20 1 Jan 2001 ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) Electricity supply (26110 to 26400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electricity distribution: Control, monitoring, communications and protection systems 10 * 1 Jan 2002 Customer meters (incorporating load and time switches if fitted) 25 * 1 Jan 2002 Customer service mains or cable, above ground 40 * 1 Jan 2002 Customer service mains or cable, underground 50 * 1 Jan 2002 Distribution lines: Above ground (incorporating conductors; cross arms, insulators and fittings; poles - concrete, wood, steel or stobie; and transformers - pole or ground pad mounted) 45 * 1 Jan 2002 Combination of above ground and underground 47 ½ * 1 Jan 2002 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jan 2002 Distribution substations/transformers, pole or ground pad mounted 40 * 1 Jan 2002 Distribution zone substations (excluding control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Nightwatchman's lights 15 * 1 Jan 2002 Street lights 15 * 1 Jan 2002 Electricity generation: Ash and dust handling and disposal: Ash dams 20 * 1 Jan 2002 Ash slurry systems 15 * 1 Jan 2002 Conveyors 30 * 1 Jan 2002 Crushers 15 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Fuel supply and handling: On-site gaseous fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 On-site liquid fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 Solid fuels: Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30 * 1 Jan 2002 Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30 * 1 Jan 2002 On-site coal storage assets (including stacking and reclaiming assets) 30 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Quality control assets (including coal sampling assets and secondary crushers) 30 * 1 Jan 2002 Power generators: Co-generation: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Reciprocating engines, diesel fired 20 * 1 Jan 2002 Reciprocating engines, gas spark ignition 20 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Combined cycle: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Diesel or gas engine: Control and monitoring systems 15 * 1 Jan 2002 Diesel reciprocating engines 20 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Gas spark ignition reciprocating engines 20 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Gas turbine: Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Hydro-electric: Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical area 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Hydro turbines and generators 40 * 1 Jan 2002 Miscellaneous assets 40 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 40 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 35 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 40 * 1 Jan 2002 Solar: Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) 20 * 1 Jul 2011 Thermal: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Primary dust collection systems (incorporating electrostatic precipitators or baghouse filters) 30 * 1 Jan 2002 Solid fuel preparation assets (including fuel feeders and milling assets) 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam generators 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Wind: Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Wind turbines 20 * 1 Jan 2002 Power station civil and structural works: Chimney stacks: Concrete surrounds 30 * 1 Jan 2002 Steel flues 20 * 1 Jan 2002 Cooling towers (concrete or timber) 30 * 1 Jan 2002 Cooling water systems (excluding cooling towers and condensing assets) 30 * 1 Jan 2002 Power station buildings, to the extent that they form an integral part of plant 30 * 1 Jan 2002 Workshop machinery and tools 20 * 1 Jan 2002 Electricity transmission: Control, monitoring, communications and protection systems 12 ½ * 1 Jan 2002 Power transformers 40 * 1 Jan 2002 Transmission lines (incorporating conductors, insulators and towers) 47 ½ * 1 Jan 2002 Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Gas supply (27000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gas distribution: Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Low pressure (LP) gas storage holders 40 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services): Generally 50 *# 1 Jul 2002 PVC pipelines 30 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Gas transmission: Compressor gas turbine (GT) drivers 20 * 1 Jul 2002 Compressor station assets 30 *# 1 Jul 2002 Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Gas pipeline LNG station assets 30 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines - transmission, spur or lateral 50 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Underground gas storage asset 40 *# 1 Jul 2002 Irrigation water providers (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 Water supply (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aerators and blowers 20 * 1 Jan 2005 Cathodic protection systems 20 * 1 Jan 2005 Chemical dosing pumps 25 * 1 Jan 2005 Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Raw water storage and supply assets: Bores 30 * 1 Jan 2005 Dam or weir intake structures 100 * 1 Jan 2005 Dams and weirs 100 * 1 Jan 2005 Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80 * 1 Jan 2005 Service connections: Water meters 20 * 1 Jan 2005 Valves: Generally 30 * 1 Jan 2005 Pressure reducing valves 25 * 1 Jan 2005 Water mains: Being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Water supply control systems assets: Air scour flow meters, level sensors, transmitters and meters 10 * 1 Jan 2005 Chlorine analysers, mini labs, PH meters, turbidity analysers and meters 7 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Pressure sensors, transmitters and meters 10 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives 15 * 1 Jan 2005 Water supply pumping station detention tanks 80 * 1 Jan 2005 Water treatment assets: Balance tanks 80 * 1 Jan 2005 Bore water treatment assets: Aerators and blowers 20 * 1 Jan 2005 Lime silos 50 * 1 Jan 2005 Batching tanks 80 * 1 Jan 2005 Lime pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Reactors 25 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Backwash pumps 25 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Sludge thickeners 50 * 1 Jan 2005 Drying beds 50 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical dosing systems 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Filtration tanks (incorporating scrapers) 80 * 1 Jan 2005 Flocculation tanks (incorporating scrapers) 80 * 1 Jan 2005 Inline mixers 15 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Raw water inlet screening systems 25 * 1 Jan 2005 Sludge treatment lagoons 50 * 1 Jan 2005 Wash water holding tanks 80 * 1 Jan 2005 Sewerage and drainage services (28120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical dosing pumps 25 * 1 Jan 2005 Dams: Lined earth dams 100 * 1 Jan 2005 Dam covers 20 * 1 Jan 2005 Effluent outfalls: Shoreline ocean 100 * 1 Jan 2005 Extended ocean 100 * 1 Jan 2005 River or estuary 100 * 1 Jan 2005 Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Sewage pump station assets: Detention tanks 80 * 1 Jan 2005 Overflow screens 25 * 1 Jan 2005 Sewage service connection assets: Low pressure pumps 25 * 1 Jan 2005 Vacuum pumps 25 * 1 Jan 2005 Sewage treatment assets: Air filtration systems 20 * 1 Jan 2005 Air scrubbers 10 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Grit removal assets 25 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Screenings removal assets 25 * 1 Jan 2005 Sludge processing assets: Anaerobic digesters 80 * 1 Jan 2005 Anaerobic digester gas handling and blowing systems 25 * 1 Jan 2005 Anaerobic digester heating systems 25 * 1 Jan 2005 Bio-filters 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Lime disinfection dosing units 25 * 1 Jan 2005 Sludge dewatering assets: Belt presses 15 * 1 Jan 2005 Centrifuges 20 * 1 Jan 2005 Screw conveyors 25 * 1 Jan 2005 Screw presses 20 * 1 Jan 2005 Sludge driers 20 * 1 Jan 2005 Sludge heating units 20 * 1 Jan 2005 Sludge thickening tanks (incorporating scrapers) 80 * 1 Jan 2005 Treatment assets: Primary treatment assets: Primary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Primary sedimentation lagoons 50 * 1 Jan 2005 Primary sedimentation tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Scum collection and transfer systems 25 * 1 Jan 2005 Secondary treatment assets: Biological nutrient removal (BNR) assets: Aerators and blowers 20 * 1 Jan 2005 BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) 80 * 1 Jan 2005 Mixers 25 * 1 Jan 2005 Secondary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Secondary treatment lagoons 50 * 1 Jan 2005 Secondary treatment tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Sequenced batch reactors 80 * 1 Jan 2005 Sludge aerators and blowers 80 * 1 Jan 2005 Tertiary treatment assets: Backwash air blowers 20 * 1 Jan 2005 Chlorine contact tanks 80 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Reverse osmosis assets: Fine screening systems 15 * 1 Jan 2005 Micro filtration units 15 * 1 Jan 2005 Reverse osmosis membrane filtration units 10 * 1 Jan 2005 UV disinfectors 25 * 1 Jan 2005 Water storage tanks 80 * 1 Jan 2005 Sewerage control systems assets: Chlorine residual analysers and PH meters 7 * 1 Jan 2005 Dissolved oxygen probes, level sensors, transmitters and meters 10 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives 15 * 1 Jan 2005 Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) 80 * 1 Jan 2005 Valves: Generally 25 * 1 Jan 2005 Pressure reducing valves 30 * 1 Jan 2005 Solid waste collection services (29110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Domestic mobile bins (plastic) 10 * 1 Jul 2015 Industrial mobile rubbish bins (metal) 8 * 1 Jul 2015 Industrial mobile rubbish bins (plastic) 5 * 1 Jul 2015 Metal skips for hire 8 * 1 Jul 2015 Roll-on roll-off containers 10 * 1 Jul 2015 Stationary and portable compactor bins 8 * 1 Jul 2015 Bin delivery vehicle cranes/bin and skip lifters 10 * 1 Jul 2015 Compactors and collection bodies on trucks (including lifting arms) 8 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Garbage compactor trucks (excluding the compactor) 10 *# 1 Jul 2015 Hook lifts on truck body 10 * 1 Jul 2015 Truck hoists 20 * 1 Jul 2015 Washing assets including pressure washers 4 * 1 Jul 2015 Waste water treatment systems 10 * 1 Jul 2015 Waste treatment and disposal services (29210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Transfer stations and landfill operation assets: Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Bins generally (including metal bins) 7 * 1 Jul 2015 Compactor bins 6 * 1 Jul 2015 Mobile bins (including rubbish bins) 5 * 1 Jul 2015 Bulk fuel above ground tanks 20 * 1 Jul 2015 Bulldozers and drotts (including landfill compaction assets) 5 * 1 Jul 2015 CCTV and security systems 4 * 1 Jul 2015 Concrete crushing assets 15 1 Jul 2015 Dust and odour control assets 12 * 1 Jul 2015 Excavators and front end loaders 5 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts used in waste handling 5 * 1 Jul 2015 Forklifts not used in waste handling 11 * 1 Jul 2015 Gas capture assets: Extraction assets including wells, laterals and headers, and condensate systems 8 * 1 Jul 2015 Flare skid assets generally including blowers, monitoring systems and flame arresters, but excluding flare stacks 7 ½ * 1 Jul 2015 Flare stacks - continuous use 15 * 1 Jul 2015 Flare stacks - standby stacks 7 ½ * 1 Jul 2015 Monitoring systems (excluding wells) 5 * 1 Jul 2015 Off-site monitoring wells 15 * 1 Jul 2015 Green waste mulchers and shredders 7 * 1 Jul 2015 Hoppers 7 * 1 Jul 2015 Push pits 15 * 1 Jul 2015 Sweepers - road sweepers 10 * 1 Jul 2015 Transfer trailers 10 * 1 Jul 2015 Water treatment systems 10 * 1 Jul 2015 Weighbridges 15 * 1 Jul 2015 Waste remediation and materials recovery services (29220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Materials recovery facility (MRF) assets: Air compressors and receivers 7 * 1 Jul 2014 Balers 7 * 1 Jul 2014 Ballistic separators 10 * 1 Jul 2014 Bins: Bins generally (including metal bins) 7 * 1 Jul 2014 Compactor bins 6 * 1 Jul 2014 Mobile bins (including rubbish bins) 5 * 1 Jul 2014 Bunkers 10 * 1 Jul 2014 CCTV and security systems 4 * 1 Jul 2014 Chippers and shredders 7 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors and conveyor systems: Bounce conveyors and feeders 10 * 1 Jul 2014 Conveyors generally (incorporating belt, drive, motors and supporting structure) including walking floor conveyors 9 * 1 Jul 2014 Hand sort conveyors 10 * 1 Jul 2014 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 10 * 1 Jul 2014 Ducted air transfer system assets 10 * 1 Jul 2014 Dust collectors 12 * 1 Jul 2014 Eddy current separators 7 * 1 Jul 2014 Excavators and front end loaders 5 * 1 Jul 2014 Fans 10 * 1 Jul 2014 Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) 5 * 1 Jul 2014 Ferrous and magnetic separators 10 * 1 Jul 2014 Food separation and screening assets 10 * 1 Jul 2014 Forklifts 5 * 1 Jul 2014 Glass breakers and crushers 6 * 1 Jul 2014 Hoppers 7 * 1 Jul 2014 Leachate pumps and filters 10 * 1 Jul 2014 Lifting assets (including pallet jacks) 10 * 1 Jul 2014 Optical sorters 5 * 1 Jul 2014 Screen separators 10 * 1 Jul 2014 Sweepers and scrubbers 10 * 1 Jul 2014 Trommels (incorporating wheels, motors and gearboxes): Fixed 7 * 1 Jul 2014 Portable 7 * 1 Jul 2014 Vacuum extraction and cleaning assets 10 * 1 Jul 2014 Vibrating screen separators 10 * 1 Jul 2014 Waste compactors 9 * 1 Jul 2014 Weighbridges 15 * 1 Jul 2014 CONSTRUCTION (30110 to 32990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors: Compressors - reciprocating 7 * 1 Jul 2008 Compressors - rotary screw 10 * 1 Jul 2008 Backhoe loaders 9 * 1 Jul 2002 Bending machines (bar, angle or rod) 10 * 1 Jul 2008 Block and brick elevators (portable) 10 * 1 Jul 2008 Chain blocks, rod shears, jacks etc 13 ⅓ 1 Jan 2001 Compaction: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifiers) 5 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shaft 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Concreting plant: Buggies or dumpers (motorised) 5 1 Jan 2001 Hoppers, skips and hoist buckets 10 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 1 Jan 2001 Cranes (mobile): Light and medium 15 * 1 Jul 2002 Heavy (over 15.24 tonnes lift) 20 * 1 Jul 2002 Tower and hoists 10 1 Jan 2001 Dozers/front end loaders 9 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Formwork, beams and props, steel 10 * 1 Jul 2008 Hydraulic excavators 10 * 1 Jul 2002 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Mini excavators 8 * 1 Jul 2002 Motor graders 10 * 1 Jul 2002 Pavers 12 * 1 Jul 2002 Power supply assets: Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Profilers 10 * 1 Jul 2002 Pumps 10 1 Jan 2001 Road rollers 15 * 1 Jul 2002 Saws, bench and mitre, portable 7 * 1 Jul 2008 Scrapers 8 * 1 Jul 2002 Skid steer loaders 7 * 1 Jul 2002 Stabiliser recyclers 12 * 1 Jul 2002 Surveying assets including levels - see Table A Surveying and mapping services (69220) Telescopic handlers 10 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Track loaders 9 * 1 Jul 2002 Traffic management assets (use the relevant lives given under Table A Rental and hiring services (66110 to 67200), whether or not the assets are in fact hired or leased) Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Wheel loaders 8 * 1 Jul 2002 Winches 13 ⅓ 1 Jan 2001 Other heavy and civil engineering construction n.e.c. (31099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic welding machines (used at sea in construction of submarine pipelines) 10 1 Jan 2001 WHOLESALE TRADE (33110 to 38000) Wool wholesaling (33110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Wool presses 20 * 1 Jul 2006 Petroleum product wholesaling (33210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bulk fuel regional depot assets (excluding LPG assets): Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Effluent treatment system (incorporating pumps, motors and electronic circuitry) 15 * 1 Jul 2010 Electric pumps 10 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading gantries and racks (incorporating meters and metering systems) 15 * 1 Jul 2010 Petroleum product storage tanks - fibreglass and steel 20 * 1 Jul 2010 Rigid fuel tank truck assets: Aluminium tanks or barrels 10 * 1 Jul 2010 Filters 5 * 1 Jul 2010 Metering systems 5 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Hydraulically driven pumps 8 * 1 Jul 2010 Pipes and fittings 10 * 1 Jul 2010 Tailgate loaders 15 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meter, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground distribution piping systems (incorporating pipes, fittings and manholes) fibreglass and steel 20 * 1 Jul 2010 Bulk fuel terminal assets (excluding LPG assets): Automatic tank gauges 10 * 1 Jul 2010 Effluent treatment systems (incorporating air pump, pipes, separator and tank) 10 * 1 Jul 2010 Fire protection systems (incorporating auxiliary monitors, fire and ultraviolet detectors, fire indicator anels, fire retardant lines and foam storage tank) 15 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2010 Marketing pumps 7 * 1 Jul 2010 Meters and metering systems 7 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Product piping (steel) 20 * 1 Jul 2010 Terminal automation equipment 10 * 1 Jul 2010 Vapour recovery units 15 * 1 Jul 2010 LPG depot and terminal assets: Automatic tank gauges 10 * 1 Jul 2010 Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Depot and terminal storage vessels - aboveground and underground 30 * 1 Jul 2010 Electronic scales 10 * 1 Jul 2010 Forklift fuel tanks: Galvanised steel or steel tanks coated with zinc rich enamel 15 * 1 Jul 2010 Aluminium tanks 12 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 In-situ permanently installed cylinders 30 * 1 Jul 2010 Leak detection systems 8 * 1 Jul 2010 Leisure market cylinders (4.5 and 9 kgs capacity) 15 * 1 Jul 2010 Loading arms: Terminal 10 * 1 Jul 2010 Marine 25 * 1 Jul 2010 LPG fleet refuelling facility: Dispenser 10 * 1 Jul 2010 Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Meters 7 * 1 Jul 2010 Piping 20 * 1 Jul 2010 Pump sets 10 * 1 Jul 2010 Storage tanks 30 * 1 Jul 2010 Valves 10 * 1 Jul 2010 LPG tank truck assets: LPG storage tanks 20 * 1 Jul 2010 Metering systems 7 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Pipes and fittings 7 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Valves 7 * 1 Jul 2010 Product piping systems: Pipes 20 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Stillages 5 * 1 Jul 2010 Vapour recovery units and vapour compressors 7 * 1 Jul 2010 Weighbridges 25 * 1 Jul 2010 Commission-based wholesaling (38000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sale yards (used by stock and station agents) 30 * 1 Jul 2014 RETAIL TRADE (39110 to 43209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Counters, freestanding (including check-out and service counters) 10 * 1 Jul 2005 Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2005 Floating timber 10 * 1 Jul 2005 Linoleum 10 * 1 Jul 2005 Vinyl 10 * 1 Jul 2005 Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Roller shutter electric motors 20 * 1 Jul 2005 Shelving 10 * 1 Jul 2005 Trolleys, customer shopping type 7 * 1 Jul 2005 Trolleys, stock type 10 * 1 Jul 2005 Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7 * 1 Jul 2005 Motor vehicle tyre or tube retailing (39220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air tools including ratchet guns 2 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifters incorporating tyre spreaders 8 * 1 Jul 2011 Fuel retailing (40000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and air lines 7 * 1 Jul 2010 Automatic tank gauges 10 * 1 Jul 2010 Canopy lighting: Liquid emitting diode 10 * 1 Jul 2010 Radiant gas positive 5 * 1 Jul 2010 Convenience store assets: Air conditioning systems 7 * 1 Jul 2010 Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) 10 * 1 Jul 2010 CCTV video surveillance systems 4 * 1 Jul 2010 Coffee making machines including espresso and drip filter type machines 5 * 1 Jul 2010 Counters - freestanding 10 * 1 Jul 2010 Display shelving and racking 10 * 1 Jul 2010 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 7 * 1 Jul 2010 Hot food display assets including bain maries 10 * 1 Jul 2010 Microwave ovens 5 * 1 Jul 2010 Pie warmers and heating units 10 * 1 Jul 2010 Refrigerated cabinets and freezers 10 * 1 Jul 2010 PA systems 12 * 1 Jul 2010 Point of sale assets: Barcode scanners 6 * 1 Jul 2010 Electronic funds transfer point of sale machines (EFTPOS) 6 * 1 Jul 2010 Forecourt controllers 6 * 1 Jul 2010 Safes: Cash storage 10 * 1 Jul 2010 Cash vending 7 * 1 Jul 2010 Cigarette safes 7 * 1 Jul 2010 Emergency shut off systems 10 * 1 Jul 2010 Facility signs 7 * 1 Jul 2010 Gasoline and diesoline assets: Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) 8 * 1 Jul 2010 Leak protection pressure systems 8 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems 7 * 1 Jul 2010 Pay at pump card reading systems 6 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Underground fuel storage tanks - steel and fibreglass 20 * 1 Jul 2010 Hot water systems 10 * 1 Jul 2010 LPG assets: LPG pumps 7 * 1 Jul 2010 LPG dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets) 10 * 1 Jul 2010 LPG storage tanks - aboveground and underground 30 * 1 Jul 2010 Underground steel piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Food retailing (41100 to 41290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Butchers' plant 20 1 Jan 2001 Other store-based retailing (42110 to 42799) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Newspaper wrapping machines 10 1 Jan 2001 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 ACCOMMODATION AND FOOD SERVICES (44000 to 45302) Accommodation (44000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Accommodation providers using assets not listed here may rely on determinations shown for Residential property operators (67110) Accommodation providers who operate a pub, tavern, bar, cafe, restaurant or club within their premises should use the effective life determinations shown for cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business Audio visual entertainment assets including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection equipment) 5 * 1 Jul 2005 Carpets 7 * 1 Jul 2005 Door control and motor drive system for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2005 Furniture, freestanding: Generally (including guestrooms) 7 * 1 Jul 2005 Outdoor 5 * 1 Jul 2005 Garage doors, electric (excluding doors): Controls and motors 5 * 1 Jul 2005 Gates, electric (excluding gates): Controls and motors 5 * 1 Jul 2005 Guestroom assets: Bathroom assets: Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes) 1 * 1 Jul 2005 Hair dryers 3 * 1 Jul 2005 Heated towel rails, electric 5 * 1 Jul 2005 Scales 5 * 1 Jul 2005 Spa bath pumps 7 * 1 Jul 2005 Towels 1 * 1 Jul 2005 Bedding (including mattress protectors, pillows and sheets) 2 * 1 Jul 2005 Bed mattresses 7 * 1 Jul 2005 Beds: Generally (including ensembles) 7 * 1 Jul 2005 Foldout and rollaway beds (excluding sofas) 3 * 1 Jul 2005 Bed spreads, blankets and quilts 5 * 1 Jul 2005 Clocks and clock radios 5 * 1 Jul 2005 Kitchen assets: Bar refrigerators 10 * 1 Jul 2005 Cooking utensils (including electric jugs, kettles, pans, pots and toasters, but excluding portable cook tops and ovens) 2 * 1 Jul 2005 Crockery and cutlery 4 * 1 Jul 2005 Glassware 2 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Laundry assets in guestrooms: Clothes dryers 7 * 1 Jul 2005 Irons and ironing boards 3 * 1 Jul 2005 Washing machines 7 * 1 Jul 2005 Window blinds and curtains 6 * 1 Jul 2005 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2005 Housekeeping assets (including bins, buckets, floor signs and toilet brushes) 1 * 1 Jul 2005 Laundry assets used by hotel/motel operators: Dryers 10 * 1 Jul 2005 Linen bins 15 * 1 Jul 2005 Pressers 15 * 1 Jul 2005 Roller irons 20 * 1 Jul 2005 Washing machines 10 * 1 Jul 2005 Public address and paging system assets (including amplifiers, audio speakers and microphones) 10 * 1 Jul 2005 Sauna heating assets 10 * 1 Jul 2005 Swimming pools and spas: Chlorinators 8 * 1 Jul 2005 Filtration assets (including pumps) 8 * 1 Jul 2005 Heaters 10 * 1 Jul 2005 Trolleys 10 * 1 Jul 2005 Vacuum cleaners 3 * 1 Jul 2005 Water pumps used to deliver water to residences above ground level 10 * 1 Jul 2005 Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, televisions, turntables and video projection equipment) 5 * 1 Jul 2005 Bars, freestanding (including drink service counters and wet bars) 15 * 1 Jul 2005 Beer dispensing system assets (including, tanks, taps tubes and valves) 15 * 1 Jul 2005 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2005 Counters for customer service, freestanding 15 * 1 Jul 2005 Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) 5 * 1 Jul 2005 Dishwasher machines 8 * 1 Jul 2005 Drink blenders 3 * 1 Jul 2005 Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers, but excluding beer dispensing systems) 10 * 1 Jul 2005 Electronic spirits dispensers 5 * 1 Jul 2005 Floor coverings, removable without damage: Carpet 5 * 1 Jul 2005 Rubber safety mats 5 * 1 Jul 2005 Food preparation and service assets: Bench top appliances - small portable type (including blenders, food processors, grills, rice cookers and toasters) 3 * 1 Jul 2005 Cooking appliances, large commercial type (including cook tops, deep fryers, grills, kebab machines, ovens and salamanders) 10 * 1 Jul 2005 Cookware, handheld (including frypans, pans, pots, trays and woks) 2 * 1 Jul 2005 Crockery, cutlery and glassware 1 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Preparation benches, freestanding 20 * 1 Jul 2005 Wok burners, large commercial type 8 * 1 Jul 2005 Furniture, freestanding, for customer use: In drinking areas of pubs, bars, clubs 5 * 1 Jul 2005 In dining areas 8 * 1 Jul 2005 Furniture, not freestanding: Chairs and tables fixed to ground or building 20 * 1 Jul 2005 Glassware 1 * 1 Jul 2005 Glass washer machines 5 * 1 Jul 2005 Kitchen exhaust fans 5 * 1 Jul 2005 Menu boards 5 * 1 Jul 2005 Poker/gaming machines 7 * 1 Jul 2009 Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090) Road transport (46100 to 46239) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Tramway and light rail passenger transport services (46220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure assets: Communication, computer and passenger support assets: Automatic vehicle monitoring computer systems 10 * 1 Jul 2010 Automatic vehicle monitoring tram borne equipment including transponders 10 * 1 Jul 2010 CCTV systems 4 * 1 Jul 2010 Control systems 10 * 1 Jul 2010 Hand-held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Radio base stations, intercoms 7 * 1 Jul 2010 Electrification assets: Lighting 15 * 1 Jul 2010 Overhead distribution lines (incorporating conductors, cross arms, feeders, insulators, inverters, fittings and poles) 30 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Signalling assets (including automatic points) 15 * 1 Jul 2010 Track maintenance assets: Truck mounted maintenance assets (including points cleaning, sweeping and welding machines) 15 * 1 Jul 2010 Trackwork (incorporating track drainage): Ballasted track 25 * 1 Jul 2010 Curved track 20 * 1 Jul 2010 Embedded track 30 * 1 Jul 2010 Points (excluding automatic points) and crossings 20 * 1 Jul 2010 Track within depots 40 * 1 Jul 2010 Tramway and light rail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Pantographs 15 * 1 Jul 2010 Rail freight and passenger transport services (47100 to 47200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Infrastructure assets: Electrification assets: Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) 33 ⅓ * 1 Jan 2002 Power transformers 30 * 1 Jan 2002 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jan 2002 Passenger information and ticketing system 15 * 1 Jan 2002 Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) 15 * 1 Jan 2002 Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels): Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle): Heavy haul (trackwork carrying >20 GMT per annum) 30 * 1 Jan 2002 Light haul (trackwork carrying <1 GMT per annum) 50 * 1 Jan 2002 Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) 40 * 1 Jan 2002 Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) 20 * 1 Jan 2002 Passenger 40 * 1 Jan 2002 Turnouts and crossings 20 * 1 Jan 2002 Monorail operation assets: Infrastructure assets: Communication, computer and passenger assets: CCTV systems 4 * 1 Jul 2010 Control systems including commutators 10 * 1 Jul 2010 Hand held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Phones, radio base stations, intercoms 7 * 1 Jul 2010 Rescue and recovery vehicles 30 * 1 Jul 2010 Electrification assets: Collector rails 30 * 1 Jul 2010 Lighting 15 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Standby generators 25 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Uninterruptible power supply systems 5 * 1 Jul 2010 Track and maintenance assets: Beams and columns 30 * 1 Jul 2010 Maintenance vehicles 15 * 1 Jul 2010 Track 30 * 1 Jul 2010 Track switches 30 * 1 Jul 2010 Traversers 30 * 1 Jul 2010 Monorail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Railway rolling stock: Locomotives: Generally (including diesel-electric and electric) 25 * 1 Jan 2002 Heavy haul (bulk minerals/coal) 20 * 1 Jan 2002 Underground (diesel-battery) 15 * 1 Jan 2002 Passenger: Electric/diesel power cars and trailers 30 * 1 Jan 2002 Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) 30 * 1 Jan 2002 Power vans 15 * 1 Jan 2002 Rail mounted track infrastructure assets: Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) 20 * 1 Jan 2002 Mainline and switch tampers 15 * 1 Jan 2002 Wagons - bulk freight: Mineral ores and coal: Carbon steel 20 * 1 Jan 2002 Ferritic steel 30 * 1 Jan 2002 Other: Coke quenchers 15 * 1 Jan 2002 Grain hoppers 20 * 1 Jan 2002 Limestone 20 * 1 Jan 2002 Pneumatic discharge - cement 20 * 1 Jan 2002 Used on tram lines 40 1 Jan 2001 Tank cars 20 * 1 Jan 2002 Wagons - non bulk freight (including all wagons used for general and inter-modal freight) 30 * 1 Jan 2002 Note: From the 2012-13 income year, a capped life of 10 years is available for the decline in value of eligible shipping vessels but only if certain conditions are met (see subsection 40-102(4) item 10 and subsection 40-102(4A)) Water transport and support services (48100 to 48200 and 52110 to 52190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial vessels: Canoes 10 * 1 Jul 2009 Dinghies and punts (not longer than 6 metres) 12 * 1 Jul 2009 Fishing vessels (including trawlers, long liners, seiners, fin fish boats, pearling boats, lobster boats, aquaculture and other fishing boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Houseboats 20 * 1 Jul 2009 Inflatable boats (excluding rigid hull inflatable boats) 7 * 1 Jul 2009 Jet skis 4 * 1 Jul 2009 Kayaks 5 * 1 Jul 2009 Offshore supply and support vessels 20 * 1 Jul 2009 Passenger vessels (including cruise vessels, skippered charter vessels, vehicle and passenger ferries, semi submersible vessels and water taxis): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Pedal boats 10 * 1 Jul 2009 Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) 15 * 1 Jul 2009 Sail boats (not longer than 6 metres and including 'off the beach' boats) 10 * 1 Jul 2009 Ski boats 10 * 1 Jul 2009 Thrill boats (including jet boats) 10 * 1 Jul 2009 Trading ships: Bulk carriers 20 * 1 Jul 2009 Cargo ships 20 * 1 Jul 2009 Container ships 20 * 1 Jul 2009 Roll on/roll off ships 20 * 1 Jul 2009 Tankers: Oil and chemical 20 * 1 Jul 2009 LNG and LPG 30 * 1 Jul 2009 Work vessels (including barges, coastal supply boats, dredges, general work boats, landing craft, launches, lighters, line boats, pilot boats, runabouts and tug boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) 15 * 1 Jul 2009 Support assets (acquired separately from the vessel): Desalinators 10 * 1 Jul 2009 Hot water units: Domestic 5 * 1 Jul 2009 Marine 10 * 1 Jul 2009 Lifting assets: Hoists and winches: Electric 5 * 1 Jul 2009 Hydraulic and mechanical 10 * 1 Jul 2009 Navigational and communication assets acquired separately from the vessel (including autopilots, chart plotters, depth sounders, global positioning systems [GPS], radar systems and marine radios) 5 * 1 Jul 2009 Outboard motors 5 * 1 Jul 2009 Power supply assets: Batteries (deep cycle) 3 * 1 Jul 2009 Generators (stand alone) 10 * 1 Jul 2009 Inverters 6 * 1 Jul 2009 Safety assets: Emergency signalling assets (including EPIRBS) 5 * 1 Jul 2009 Life rafts 10 * 1 Jul 2009 Trailers 8 * 1 Jul 2009 Port assets: Cargo handling equipment: Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Cranes: Container/portainer 20 * 1 Jul 2002 Fixed 25 * 1 Jul 2002 Mobile (over 15.24 tonnes lift) 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Forklifts: Container handling 7 ½ * 1 Jul 2002 General handling 11 * 1 Jul 2002 Rail mounted gantries 15 * 1 Jul 2002 Reach stackers 10 * 1 Jul 2002 Ship loaders 30 * 1 Jul 2002 Ship unloaders 20 * 1 Jul 2002 Spreaders 5 * 1 Jul 2002 Stackers, reclaimers and stackers/reclaimers 25 * 1 Jul 2002 Straddle carriers 12 ½ * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Control systems: Control system assets - PLCs and hardware 10 * 1 Jul 2002 Motor control centre and motor control field devices 20 * 1 Jul 2002 Environmental equipment: Current, tidal, wave and wind monitoring systems 5 * 1 Jul 2002 Oil spill containment boom 10 * 1 Jul 2002 Intermodal facilities: Receival station assets (including belt feeder, hopper and tippler) 30 * 1 Jul 2002 Truck and rail receival dump pit 50 * 1 Jul 2002 Land based facilities: Concrete rail beams and rails 30 * 1 Jul 2002 Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) 30 * 1 Jul 2002 Dust suppression systems 30 * 1 Jul 2002 Electricity supply assets - see Table A Electricity supply (26110 to 26400) Storage sheds, to the extent they form an integral part of bulk handling equipment 40 * 1 Jul 2002 Navigational aids: Land based navigational aids 20 * 1 Jul 2002 Offshore beacons, channel markers and lead lights: Floating buoys 10 * 1 Jul 2002 Piled structures 20 * 1 Jul 2002 Other facilities: Cathodic protection: Impressed current system 30 * 1 Jul 2002 Sacrificial system 15 * 1 Jul 2002 Dry docks (including floating dry docks) 40 * 1 Jul 2013 Fender systems: Elastomeric 20 * 1 Jul 2002 Timber 10 * 1 Jul 2002 Gangways - removable 10 * 1 Jul 2002 Mooring facilities (including bollards) 40 * 1 Jul 2002 Mooring quick release hooks 20 * 1 Jul 2002 Pontoons - floating 20 * 1 Jul 2002 Slipways (incorporating rails, ramps, runners and winching systems) 30 * 1 Jul 2002 Wharves, dolphins and jetties 40 * 1 Jul 2002 Salvage machinery: Boilers, vertical 40 1 Jan 2001 Engine hoisting 40 1 Jan 2001 Pumps: Centrifugal, direct acting, and connections 40 1 Jan 2001 Duplex boiler feed 40 1 Jan 2001 Scenic and sightseeing transport (50100 to 50290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gliders (including motor gliders) 20 * 1 Jul 2013 Hot air balloon ride operation assets: Flight instruments 10 * 1 Jul 2013 Hot air balloon assets: Baskets 6 * 1 Jul 2013 Burners 10 * 1 Jul 2013 Envelopes 5 * 1 Jul 2013 Fuel cylinders and tanks (incorporating shut off valves) 20 * 1 Jul 2013 Inflator fans 15 * 1 Jul 2013 Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: Cabins including carriers 25 * 1 Jul 2009 Communications assets: Communications cables 10 * 1 Jul 2009 Radios 5 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives and tensioning systems) 15 * 1 Jul 2009 Rescue vehicles 30 * 1 Jul 2009 Ropes: Haul ropes 10 * 1 Jul 2009 Track ropes 20 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Towers: Tower heads 15 * 1 Jul 2009 Tower structures 30 * 1 Jul 2009 Transportation systems incorporating drives and belts 3 * 1 Jul 2009 Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas including double, triple and quad chair lifts, T-bar, poma and surface lifts: Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables - above ground 10 * 1 Jul 2009 Communications cables - under ground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways including covered walkways and carpets 10 * 1 Jul 2009 Drive and return station assets (including braking system, drive system, gear boxes, motors, variable speed drives and tensioning systems) 20 * 1 Jul 2009 Oversnow transport assets: Oversnow transporters 8 * 1 Jul 2009 Skidoos 5 * 1 Jul 2009 Ropes: Main hauling rope for detachable lifts etc 15 * 1 Jul 2009 Main hauling rope for fixed grip, t-bars lifts etc 20 * 1 Jul 2009 Snow grooming assets (including free groomers, snow blowers and winches) 8 * 1 Jul 2009 Snowmaking assets including: Air water guns and fan guns 10 * 1 Jul 2009 Compressors, pumps, water mains and pipes 20 * 1 Jul 2009 Cooling towers 15 * 1 Jul 2009 Electrical cables - above ground 10 * 1 Jul 2009 Electrical cables - under ground 25 * 1 Jul 2009 Weather stations 5 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Tower heads and structures 30 * 1 Jul 2009 Postal services (51010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Mail house assets: Envelope inserters 7 * 1 Jul 2015 Folders 12 ½ * 1 Jul 2015 Guillotines 15 * 1 Jul 2015 Heat sealers 10 * 1 Jul 2015 Printers 5 * 1 Jul 2015 Racks 20 * 1 Jul 2015 Scales 5 * 1 Jul 2015 Scanners 5 * 1 Jul 2015 Trolleys 8 * 1 Jul 2015 Postal delivery services: Control systems and control system assets 10 * 1 Jul 2016 Flat mail optical character reading and sorting machines 12 * 1 Jul 2016 Letter boxes (bulk private) 30 * 1 Jul 2016 Letter sorting assets (including bar code sorters, culler facer cancellers and multiline optical character readers) 12 * 1 Jul 2016 Motorcycles 5 * 1 Jul 2016 Parcel lockers 10 * 1 Jul 2016 Parcel sorting system assets (excluding control systems and control system assets) 15 * 1 Jul 2016 Post boxes (street type) 20 * 1 Jul 2016 Courier pick-up and delivery services (51020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Inspection assets: Scales: Bench 10 * 1 Jul 2011 Floor (platform) 20 * 1 Jul 2011 Weight dimension capture system assets (including checkweighers, in motion scales and readers) 10 * 1 Jul 2011 Materials handling equipment: Ball transfer mats and castor decks 20 * 1 Jul 2011 Control systems and control system assets 10 * 1 Jul 2016 Conveyors (including shoe sorters) 15 * 1 Jul 2011 Forklifts - see Table B Parcel sorting system assets (including sortation system assets) (excluding control systems and control system assets) 15 * 1 Jul 2016 Scissor lifts 10 * 1 Jul 2015 Storage racks 20 * 1 Jul 2011 Trolleys, freight barrows, cages and bins 10 * 1 Jul 2011 Pick up and delivery equipment: Barcode label printers 5 * 1 Jul 2011 Portable hand held barcode readers (including point of delivery capture devices and delivery information acquisition devices) 4 * 1 Jul 2011 Airport operations and other air transport support services (52200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aircraft maintenance assets: Aircraft testing equipment 13 ⅓ 1 Jan 2001 General plant and machinery 20 1 Jan 2001 Hangar fixtures and fittings 20 1 Jan 2001 Plant subject to excessive corrosion 10 1 Jan 2001 Precision machines and plant 10 1 Jan 2001 Aircraft training assets: Flight simulators 8 1 Jan 2001 Link trainers 8 1 Jan 2001 Airport assets: Aerobridges 20 * 1 Jan 2003 Baggage handling assets: Baggage check-in stations (incorporating scales and check-in conveyors) 10 * 1 Jan 2003 Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) 15 * 1 Jan 2003 Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) 15 * 1 Jan 2003 Control systems (excluding computers) 10 * 1 Jan 2003 Fire safety and rescue assets: Breathing units 10 * 1 Jan 2003 Drills, air powered 10 * 1 Jan 2003 Fire fighting vehicles 20 * 1 Jan 2003 Rescue boats: Aluminium 20 * 1 Jan 2003 Inflatable 8 * 1 Jan 2003 Rescue units (jaws of life) 15 * 1 Jan 2003 Fuel supply assets: Aircraft fueller vehicles 15 * 1 Jan 2003 Aircraft hydrant dispenser vehicles 15 * 1 Jan 2003 Filters, fuel 25 * 1 Jan 2003 Fire fighting systems 25 * 1 Jan 2003 Piping 25 * 1 Jan 2003 Pumps, fuel 25 * 1 Jan 2003 Tanks 25 * 1 Jan 2003 Ground support assets: Aircraft loader/unloader vehicles 15 * 1 Jan 2003 Aircraft stairs: Manual 20 * 1 Jan 2003 Vehicle mounted 15 * 1 Jan 2003 Airstart units 15 * 1 Jan 2003 Containers, air cargo (used to transport goods by air) 5 * 1 Jan 2001 Ground power units 15 * 1 Jan 2003 High lift service vehicles (including catering, lavatory, maintenance and water vehicles) 15 * 1 Jan 2003 Tow tractors 20 * 1 Jan 2003 Tractors, baggage 15 * 1 Jan 2003 Tractor trolleys (including baggage and container trolleys, and dollies) 10 * 1 Jan 2003 Navigation aids: Distance measuring assets 15 * 1 Jan 2003 Instrument landing systems 10 * 1 Jan 2003 Non-directional beacons (excluding towers) 15 * 1 Jan 2003 Radar sensors 15 * 1 Jan 2003 Towers 30 * 1 Jan 2003 VHF omni range assets (excluding towers) 15 * 1 Jan 2003 Runway sweepers 15 * 1 Jan 2003 Terminal building assets: Flight information display signs (including monitors and LED screens) 7 * 1 Jan 2003 Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) 5 * 1 Jan 2003 Visual aids assets: Docking guidance systems 10 * 1 Jan 2003 Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) 15 * 1 Jan 2003 Movement area guidance signs 10 * 1 Jan 2003 Visual approach slope indicator systems (PAPI) 15 * 1 Jan 2003 Wind direction indicators, illuminated 10 * 1 Jan 2003 Other transport support services n.e.c. (52999) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electronic toll collection assets: Digital measuring instruments (including vehicle classifiers (laser or infrared) and electronic toll collection readers (radio frequency)) 4 * 1 Jul 2005 Electronic toll collection transponders 4 * 1 Jul 2005 Optical character recognition cameras 4 * 1 Jul 2005 Other warehousing and storage services (53090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door control and motor drive systems (incorporating chains, controls, motor and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) Motion picture and video activities (55110 to 55140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Camera accessories: Aspect ratio converters 12 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Speed control, time lapse and phase adjustment controls 10 * 1 Jan 2006 Time code generators and master clocks 10 * 1 Jan 2006 Underwater and marine housings and rain deflectors 12 * 1 Jan 2006 Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) 3 * 1 Jan 2006 Cameras: 16mm and 35mm film cameras 10 * 1 Jan 2006 Digital cameras 5 * 1 Jan 2006 Camera lens accessories: Coloured and graduated filters and filter stages 3 * 1 Jan 2006 Fish eye and wide angle lens adapters 10 * 1 Jan 2006 Follow focus, remote focus, shutter and zoom controls 10 * 1 Jan 2006 Image stabilisers, matte boxes, and teleprompters 10 * 1 Jan 2006 Camera lenses 10 * 1 Jan 2006 Camera supports (including heads, legs mounts and tripods) 10 * 1 Jan 2006 Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5 * 1 Jul 2004 Grips' assets: Camera cranes 10 * 1 Jan 2006 Camera heads 10 * 1 Jan 2006 Car rigs, sea rigs and other specialised rigs 2 * 1 Jan 2006 Communications systems 5 * 1 Jan 2006 Dollies 12 * 1 Jan 2006 Dolly and camera attachments 10 * 1 Jan 2006 Dolly track 5 * 1 Jan 2006 Remote camera control systems 10 * 1 Jan 2006 Towers, rigging, and dance floors 10 * 1 Jan 2006 Tracking vehicles and insert trailers - see Table B Motor vehicles and trailers Lighting assets: Accessories (including gaffer grips, clamps, mounts, and stands) 10 * 1 Jan 2006 Portable lights 10 * 1 Jan 2006 Studio lights - fixed 15 * 1 Jan 2006 Lighting control systems 10 * 1 Jan 2006 Lighting grids - fixed 20 * 1 Jan 2006 Lighting hoists 15 * 1 Jan 2006 Motion picture film processing assets: Chemical agitators and mixers 10 * 1 Jan 2006 Chemical storage tanks 15 * 1 Jan 2006 Film cleaning machines 10 * 1 Jan 2006 Film colour analysers and colour grading machines 8 * 1 Jan 2006 Film densitometers 10 * 1 Jan 2006 Film printing machines 10 * 1 Jan 2006 Film processing machines 10 * 1 Jan 2006 Film re-winders 15 * 1 Jan 2006 Flat bed and rear projection film viewers 15 * 1 Jan 2006 Mixed chemical pumps 10 * 1 Jan 2006 Optical sound camera systems (incorporating soundtrack and time code generators) 10 * 1 Jan 2006 Silver recovery units 8 * 1 Jan 2006 Sound quality control processors 5 * 1 Jan 2006 Waste water treatment assets 10 * 1 Jan 2006 Post production sound assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Audio effects units (incorporating aural exciters, compressors, delay and effects control processors graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators and time controllers) 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 3 * 1 Jan 2006 Digital film projectors 5 * 1 Jan 2006 Digital sound conversion processors (including encoders and decoders) 5 * 1 Jan 2006 Hard disc video players and recorders 3 * 1 Jan 2006 Microphones and microphone accessories 10 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 5 * 1 Jan 2006 Sound mixing desks and consoles 5 * 1 Jan 2006 Speakers 7 * 1 Jan 2006 Time code synchronisation units 5 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Post production video assets: DVD players 3 * 1 Jan 2006 Edit controllers (used in linear editing) 4 * 1 Jan 2006 High definition digital film scanners 4 * 1 Jan 2006 High definition laser film recorders 5 * 1 Jan 2006 Monitors 5 * 1 Jan 2006 Motion capture and analysis systems 5 * 1 Jan 2006 Non-linear editing systems (incorporating computer control, interface and hard disc system) 5 * 1 Jan 2006 Telecine chains (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machines) 7 * 1 Jan 2006 VHS video cassette players and recorders 2 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Videotape players and recorders 5 * 1 Jan 2006 Screening theatre assets: Audio amplification and processing equipment (includes component racks systems) 5 * 1 Jan 2006 Digital audio players, digital film projectors and digital sound conversion processors 5 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 8 * 1 Jan 2006 Speakers 10 * 1 Jan 2006 Sound recording assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Sound mixing consoles 5 * 1 Jan 2006 Boom poles 2 * 1 Jan 2006 Compressors, expanders and limiters 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 2 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Headphones: Generally 2 * 1 Jan 2006 Miniature in-ear headphones 1 * 1 Jan 2006 Microphones: Field or boom microphones 7 * 1 Jan 2006 Lapel microphones 1 * 1 Jan 2006 Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5 * 1 Jan 2006 Microphone cables 2 * 1 Jan 2006 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jan 2006 Studio microphones 10 * 1 Jan 2006 Monitors 2 * 1 Jan 2006 Speakers 5 * 1 Jan 2006 Vision switchers 5 * 1 Jan 2006 Video monitors 5 * 1 Jan 2006 Motion picture exhibition (55130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio amplification and processing equipment (including component rack systems) 10 * 1 Jan 2001 Carpets 5 * 1 Jan 2001 Cinema automation systems 10 * 1 Jan 2001 Cinema and sound processors 8 * 1 Jan 2001 Cinema seating (including frames, seat bodies and covers) 7 * 1 Jan 2001 Curtains, wall and acoustic treatments 7 * 1 Jan 2001 Drive-in plant: Sound transmission equipment 10 * 1 Jan 2001 Listening units (including posts, wiring and speaker equipment) 10 * 1 Jan 2001 Screens and screen framing 15 * 1 Jan 2001 Film handling and maintenance equipment (including splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001 Film transport systems (including platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001 Lighting (including dimmers, aisle and seat) 10 * 1 Jan 2001 Loud speakers and sound reproduction equipment 10 * 1 Jan 2001 Motion picture and slide projection equipment: Motion picture projectors 10 * 1 Jan 2001 Projector heat extraction systems 10 * 1 Jan 2001 Projection ports 20 * 1 Jan 2001 Slide projectors 10 * 1 Jan 2001 Screen installations (including screens, framing and masking equipment) 8 * 1 Jan 2001 Radio broadcasting (56100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amplifiers and pre-amplifiers 10 * 1 Jul 2012 Audio monitors 10 * 1 Jul 2012 Audio processing assets (including rack mounted effects units etc) 10 * 1 Jul 2012 Audio routers 10 * 1 Jul 2012 Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems) 6 * 1 Jul 2012 Consoles: Broadcast consoles (incorporating audio logging and routing, intercommunication etc) 7 * 1 Jul 2012 Production consoles 10 * 1 Jul 2012 Control room assets generally: Electronically based assets (including audio processors, audio switchers, aural studio to transmitter linkage assets, distribution amplifiers, monitor receivers etc) 10 * 1 Jul 2012 PC based assets (including, delay units, logging units, program fail detectors, RDS generators etc) 6 * 1 Jul 2012 Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) 5 * 1 Jul 2012 Headphones and headsets 2 * 1 Jul 2012 Intercommunication systems (standalone) 10 * 1 Jul 2012 Microphones: Field and portable microphones 5 * 1 Jul 2012 Studio based microphones (including recording microphones) 10 * 1 Jul 2012 Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers On air lights 15 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Servers, domain controllers, switches, transcoders etc 6 * 1 Jul 2012 Studio based digital audio broadcasting infrastructure (encoding assets etc) 10 * 1 Jul 2012 Telephone systems: Telephone interface assets generally (used for sending and receiving audio to and from connected telephone lines) 10 * 1 Jul 2012 Telephone screening systems and other PC based telephone systems (excluding software) 6 * 1 Jul 2012 Voice over internet protocol (VoIP) based systems 7 * 1 Jul 2012 Time code generators 10 * 1 Jul 2012 Transmission assets: Antennas 20 * 1 Jul 2012 Codecs 10 * 1 Jul 2012 Fibre optic terminal equipment generally 10 * 1 Jul 2012 Generators (backup) 15 * 1 Jul 2012 Obstruction lighting 15 * 1 Jul 2012 Power conditioners 15 * 1 Jul 2012 RF switching units 15 * 1 Jul 2012 Signal receiving and monitoring assets (including audio processors, decoders, modulation monitors, spectrum analysers etc) 10 * 1 Jul 2012 Silence detection and switching units 10 * 1 Jul 2012 Surge arresters 10 * 1 Jul 2012 Translators 15 * 1 Jul 2012 Transmission towers 40 * 1 Jul 2012 Transmitters 15 * 1 Jul 2012 Uninterruptible power supply (UPS) assets - see Table B Power supply assets Television broadcasting (56210 to 56220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio boards, consoles and mixers 12 * 1 Jul 2005 Audio delay units 10 * 1 Jul 2005 Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) 12 * 1 Jul 2005 Automated tape library systems (incorporating robotic controls and tape drives) 10 * 1 Jul 2005 Broadcast antennas 20 * 1 Jul 2005 Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets) 12 * 1 Jul 2005 Cameras: Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras) 8 * 1 Jul 2005 Studio cameras 10 * 1 Jul 2005 Camera control units 10 * 1 Jul 2005 Camera lens accessories (including adapters, filters, matte boxes and stabilisers) 12 * 1 Jul 2005 Camera lenses 12 * 1 Jul 2005 Camera mounting heads 15 * 1 Jul 2005 Camera mounts (including cranes, jibs, pedestals and tripods) 25 * 1 Jul 2005 Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) 12 * 1 Jul 2005 Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) 10 * 1 Jul 2005 Digital audio players and recorders (including CD players and recorders, DAT players, DVD players and recorders, and Mini-disc players and recorders) 5 * 1 Jul 2005 Digital video effects (DVE) units - standalone 10 * 1 Jul 2005 Edit controllers (used in linear editing and audio post-production) 8 * 1 Jul 2005 Hard disk recorders 5 * 1 Jul 2005 Intercommunication systems 15 * 1 Jul 2005 Lighting: Portable lighting 12 * 1 Jul 2005 Studio lighting 15 * 1 Jul 2005 Lighting control systems 10 * 1 Jul 2005 Lighting grids - fixed 40 * 1 Jul 2005 Lighting hoists 15 * 1 Jul 2005 Microphones: Field or boom microphones 5 * 1 Jul 2005 Miniature or 'lapel' microphones 5 * 1 Jul 2005 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jul 2005 Studio or fixed microphones 10 * 1 Jul 2005 Microphone booms 10 * 1 Jul 2005 Microwave telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers Monitors: Audio monitors 10 * 1 Jul 2005 Video monitors: Cathode ray tube (CRT) monitors 8 * 1 Jul 2005 LCD and Plasma monitors 5 * 1 Jul 2005 Virtual monitor wall systems (including rear projection monitor walls) 5 * 1 Jul 2005 Non-linear editing systems (incorporating computer control, interface and hard disk system) 4 * 1 Jul 2005 Presentation automation systems 10 * 1 Jul 2005 Racks 20 * 1 Jul 2005 RF Modulation units 12 * 1 Jul 2005 Routing systems (incorporating control panels, hardware and switchers) 11 * 1 Jul 2005 Satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Servers (excluding data servers) 8 * 1 Jul 2005 Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) 12 * 1 Jul 2005 Slow motion controllers 10 * 1 Jul 2005 Switchers (including master control, presentation and production switchers) 10 * 1 Jul 2005 Teleprompters 10 * 1 Jul 2005 Translators 15 * 1 Jul 2005 Transmission towers 40 * 1 Jul 2005 Transmitters 15 * 1 Jul 2005 Transmitting masts (for mobile production vehicles) 10 * 1 Jul 2005 Under monitor and tally display systems 10 * 1 Jul 2005 Videocassette recorders 5 * 1 Jul 2005 Videotape players and recorders 8 * 1 Jul 2005 Internet publishing and broadcasting (57000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100) Telecommunications services (58010 to 58090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Backbone network assets: Conduits 40 * 1 Jul 2003 Cross connects (including digital and optical) 15 * 1 Jul 2003 Multiplexers (including wave division, terminal, and add-drop) 15 * 1 Jul 2003 Optical amplifiers 15 * 1 Jul 2003 Optical fibre cables 25 * 1 Jul 2003 Optical patch panels 25 * 1 Jul 2003 Regenerators 15 * 1 Jul 2003 International telecommunications submarine cables 15 * 1 Jul 2002 Microwave radio telecommunications assets: Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable): High capacity licensed microwave radio 10 * 1 Jul 2004 Medium capacity licensed microwave radio 8 * 1 Jul 2004 Low capacity licensed microwave radio 5 * 1 Jul 2004 Microwave radio system including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter: High capacity licensed microwave radio system ≥ 68Mb 10 * 1 Jul 2004 Medium capacity licensed microwave radio system ≥ 16Mb to <68Mb 8 * 1 Jul 2004 Low capacity licensed microwave radio system < 16Mb 5 * 1 Jul 2004 Class licence microwave radio system (including antenna) 3 * 1 Jul 2004 Multiplexers 10 * 1 Jul 2004 Towers (including guyed, lattice and steel or concrete poles) 25 * 1 Jul 2004 Mobile telecommunications assets: Base station assets: Antennas, battery backup, radio transmitters/receivers and rectifiers 6 * 1 Jul 2002 Towers 25 * 1 Jul 2002 Base station controller hardware 10 * 1 Jul 2002 Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10 * 1 Jul 2002 Mobile switching centre hardware 10 * 1 Jul 2002 Payphones (public telephones) 10 1 Jan 2001 Satellite communication assets: Communications satellites (geosynchronous orbit) 15 * 1 Jan 2005 High power amplifiers 12 * 1 Jan 2005 Multiplexers 10 * 1 Jan 2005 Satellite antennas: Electronic components, external (including low noise amplifiers) 8 * 1 Jan 2005 Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8 * 1 Jan 2005 Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20 * 1 Jan 2005 Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10 * 1 Jan 2005 Satellite telemetry and control systems 15 * 1 Jan 2005 Telecommunications assets: Air-conditioning units 5 * 1 Jul 2002 Batteries, rectifiers 6 * 1 Jul 2002 Racks 20 * 1 Jul 2003 Equipment shelters (transportable) 25 * 1 Jul 2003 Library and other information services (60100 to 60200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Libraries: Circulating (all classes of books) 10 1 Jan 2001 Music lending 6 ⅔ 1 Jan 2001 FINANCIAL AND INSURANCE SERVICES (62100 to 64200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Banks: Demountable strongrooms 100 1 Jan 2001 Portable safes 40 1 Jan 2001 Strongroom doors 100 1 Jan 2001 RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) Note: If the asset is hired or leased to and used predominantly by a particular industry and not listed below, see the entry under Table A for that industry Rental and hiring services (except real estate) (66110 to 67200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air Compressors: Compressors - reciprocating 7 * 1 Jul 2005 Compressors - rotary screw 10 * 1 Jul 2005 Compaction: Compactors - flat plate 8 * 1 Jul 2005 Compactors - vertical rammer 6 * 1 Jul 2005 Concreting assets: Brick/paving saws 5 * 1 Jul 2005 Concrete demolition saws 3 * 1 Jul 2005 Concrete kibble buckets 15 * 1 Jul 2005 Concrete mixers 4 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2005 Elevating work platforms (EWPs): Boom lifts (including knuckle and telescopic boom lifts) 15 * 1 Jul 2015 Personnel lifts 10 * 1 Jul 2015 Scissor lifts 10 * 1 Jul 2015 Generators: Cables 5 * 1 Jul 2005 Distribution boards 10 * 1 Jul 2005 Diesel 10 * 1 Jul 2005 Petrol 5 * 1 Jul 2005 Generator with attached lighting plant 10 * 1 Jul 2005 Household assets: Clothes dryers 5 * 1 Jan 2006 Digital video display (DVD) players 5 * 1 Jan 2006 Dishwashers 8 * 1 Jan 2006 Evaporative coolers, portable 5 * 1 Jan 2006 Freezers 6 * 1 Jan 2006 Microwave ovens 6 * 1 Jan 2006 Refrigerators 6 * 1 Jan 2006 Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 5 * 1 Jan 2006 Surround sound systems (incorporating audio-video receivers and speakers) 5 * 1 Jan 2006 Television sets 8 * 1 Jan 2006 Vacuum cleaners, portable 5 * 1 Jan 2006 Video cassette recorder systems (VCR) 5 * 1 Jan 2006 Washing machines 6 * 1 Jan 2006 Ladders (including stepladders, work platforms extension ladders, trestles and planks): Aluminium 4 * 1 Jul 2015 Fibreglass 4 * 1 Jul 2015 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 10 * 1 Jul 2014 Power tools: Chainsaws 3 * 1 Jul 2005 Hand tools - air 5 * 1 Jul 2005 Hand tools - battery 3 * 1 Jul 2008 Hand tools - electric 5 * 1 Jul 2005 Jackhammers - air 7 * 1 Jul 2005 Jackhammers - electric 3 * 1 Jul 2005 Nail guns - air 3 * 1 Jul 2005 Recreational vehicles: Campervans and motorhomes: Vehicles having a gross vehicle mass greater than 3 tonnes and 4WD vehicles 5 * 1 Jul 2015 Vehicles having a gross vehicle mass of 3 tonnes or less 8 * 1 Jul 2015 Caravans and camper trailers 12 * 1 Jul 2015 Rental cars 6 * 1 Jul 2016 Scaffolding: Aluminium 5 * 1 Jul 2015 Fibreglass 5 * 1 Jul 2015 Steel 15 * 1 Jul 2015 Traffic management assets: Crash prevention assets: Barriers: Concrete 30 * 1 Jan 2006 Plastic 5 * 1 Jan 2006 Crash attenuators (truck mounted) 10 * 1 Jan 2006 Road marking assets: < 100 litre capacity 5 * 1 Jan 2006 100 to 500 litre capacity 9 * 1 Jan 2006 > 500 litre capacity 11 * 1 Jan 2006 Line grinders (walk behind) 5 * 1 Jan 2006 Traffic management signs: Arrow boards 10 * 1 Jan 2006 Speed observation signs 10 * 1 Jan 2006 Traffic lights - mobile 10 * 1 Jan 2006 Variable message signs 10 * 1 Jan 2006 Static signage (including safety cones, barricades, warning signs and bollards) 3 * 1 Jan 2006 Video recorder or equipment hiring 6 ⅔ 1 Jan 2001 Video tapes and games hiring ½ * 1 Jan 2001 Welders: Diesel 10 * 1 Jul 2005 Electric 5 * 1 Jul 2005 Note where the terms 'freestanding' and 'fixed' are used in entries for residential property operators, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability. Residential property operators (67110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets generally: Air conditioning assets (excluding ducting, pipes and vents): Air handling units 20 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Damper motors (including variable air volume box controller) 10 * 1 Jul 2003 Fan coil units (connected to condensing set) 15 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split system) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Ceiling fans 5 * 1 Jul 2004 Clocks, electric 10 * 1 Jul 2004 Digital video display (DVD) players 5 * 1 Jul 2004 Door closers 10 * 1 Jul 2004 Door stops, freestanding 10 * 1 Jul 2004 Escalators (machinery and moving parts) 20 * 1 Jan 2003 Evaporative coolers: Fixed (excluding ducting and vents) 20 * 1 Jul 2005 Portable 10 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 10 1 Jan 2001 Floating timber 15 * 1 Jul 2004 Linoleum 10 1 Jan 2001 Vinyl 10 1 Jan 2001 Furniture, freestanding 13 ⅓ 1 Jan 2001 Garbage bins 10 * 1 Jul 2004 Garbage compacting systems (excluding chutes) 6 ⅔ 1 Jan 2001 Generators 20 1 Jan 2001 Gym assets: Cardiovascular 5 * 1 Jul 2004 Resistance 10 * 1 Jul 2004 Hand dryers, electrical 10 1 Jan 2001 Heaters: Fixed: Electric 15 * 1 Jul 2004 Gas: Ducted central heating unit 20 * 1 Jul 2004 Other 15 * 1 Jul 2004 Freestanding 15 * 1 Jul 2004 Hot water systems (excluding piping): Electric 12 * 1 Jul 2004 Gas 12 * 1 Jul 2004 Solar 15 * 1 Jul 2004 Intercom system assets 10 * 1 Jul 2004 Lifts (including hydraulic and traction lifts) 30 * 1 Jan 2003 Lights: Fittings (excluding hardwired) 5 * 1 Jul 2004 Freestanding 5 * 1 Jul 2004 Shades, removable 5 * 1 Jul 2004 Linen 5 * 1 Jul 2004 Master antenna television (MATV) assets: Amplifiers 10 * 1 Jul 2004 Modulators 10 * 1 Jul 2004 Power sources 10 * 1 Jul 2004 Mirrors, freestanding 15 * 1 Jul 2004 Radios 10 1 Jan 2001 Rugs 7 * 1 Jul 2004 Solar power generating system assets 20 * 1 Jul 2004 Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 7 * 1 Jul 2004 Surround sound systems (incorporating audio-video receivers and speakers) 10 * 1 Jul 2004 Telecommunications assets: Cordless phones 4 * 1 Jul 2004 Telephone hand sets 10 * 1 Jul 2004 Telephone systems - see Table B Telephony Television antennas, freestanding 5 * 1 Jul 2004 Television sets 10 * 1 Jul 2004 Vacuum cleaners: Ducted: Hoses 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Wands 10 * 1 Jul 2004 Portable 10 1 Jan 2001 Ventilation fans 20 * 1 Jul 2004 Video cassette recorder systems (VCRs) 5 * 1 Jul 2004 Water pumps 20 1 Jan 2001 Window blinds, internal 10 * 1 Jul 2004 Window curtains 6 * 1 Jul 2004 Window shutters, automatic: Controls 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Bathroom assets: Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 5 * 1 Jul 2004 Exhaust fans (including light/heating) 10 * 1 Jul 2004 Heated towel rails, electric 10 * 1 Jul 2004 Shower curtains (excluding curtain rods and screens) 2 * 1 Jul 2004 Spa bath pumps 20 * 1 Jul 2004 Fire control assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors (including addressable manual call points, heat, multi type and smoke) 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Emergency warning and intercommunication systems (EWIS): Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones (WIPs) 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Kitchen assets: Cook tops 12 * 1 Jul 2004 Crockery 5 * 1 Jul 2004 Cutlery 5 * 1 Jul 2004 Dishwashers 10 * 1 Jul 2004 Freezers 12 * 1 Jul 2004 Garbage disposal units 10 * 1 Jul 2004 Microwave ovens 10 * 1 Jul 2004 Ovens 12 * 1 Jul 2004 Range hoods 12 * 1 Jul 2004 Refrigerators 12 * 1 Jul 2004 Stoves 12 * 1 Jul 2004 Water filters, electrical 15 * 1 Jul 2004 Laundry assets: Clothes dryers 10 * 1 Jul 2004 Ironing boards, freestanding 7 * 1 Jul 2004 Irons 5 * 1 Jul 2004 Washing machines 10 * 1 Jul 2004 Outdoor assets: Automatic garage doors: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Barbecue assets: Fixed barbecue assets: Sliding trays and cookers 10 * 1 Jul 2004 Freestanding barbecues 5 * 1 Jul 2004 Floor carpet (including artificial grass and matting) 5 * 1 Jul 2004 Furniture, freestanding 5 * 1 Jul 2004 Gardening watering installations: Control panels 5 * 1 Jul 2004 Pumps 5 * 1 Jul 2004 Timing devices 5 * 1 Jul 2004 Garden lights, solar 8 * 1 Jul 2004 Garden sheds, freestanding 15 * 1 Jul 2004 Gates, electrical: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Operable pergola louvres: Controls 15 * 1 Jul 2004 Motors 15 * 1 Jul 2004 Sauna heating assets 15 * 1 Jul 2004 Sewage treatment assets: Controls 8 * 1 Jul 2004 Motors 8 * 1 Jul 2004 Spas: Fixed spa assets: Chlorinators 12 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters (electric or gas) 15 * 1 Jul 2004 Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2004 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Tennis court assets: Cleaners 3 * 1 Jul 2004 Drag brooms 3 * 1 Jul 2004 Nets 5 * 1 Jul 2004 Rollers 3 * 1 Jul 2004 Umpire chairs 15 * 1 Jul 2004 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 Closed circuit television systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexes) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including passive infra-red, photo sensors and vibration) 5 * 1 Jul 2004 Global System for Mobiles (GSM) Units 5 * 1 Jul 2004 Noise makers (including bells and sirens) 5 * 1 Jul 2004 Non-residential property operators (67120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial office building assets: Boilers 20 * 1 Jul 2005 Boiler pumps 5 * 1 Jul 2005 Building maintenance units 35 * 1 Jul 2005 Carpets 8 * 1 Jul 2005 Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Hot water installations (excluding commercial boilers and piping) 15 * 1 Jul 2005 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Uninterruptible power supply (UPS) systems: Line interactive types 5 * 1 Jul 2013 On line double conversion types 10 * 1 Jul 2013 Window blinds 20 * 1 Jul 2005 PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) Scientific research services (69100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Scientific, medical and pharmaceutical research assets: Autoclaves: Bench top autoclaves 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Automated cell counters 5 * 1 Jul 2014 Automated colony pickers 5 * 1 Jul 2014 Balances 10 * 1 Jul 2014 Biological safety cabinets 10 * 1 Jul 2014 Cell harvesters 10 * 1 Jul 2014 Centrifuges: Bench top centrifuges 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Computed tomography (CT) scanners 10 * 1 Jul 2014 Digital cameras 3 * 1 Jul 2014 DNA sequencers 5 * 1 Jul 2014 Electrophoresis systems (incorporating power supplies and tanks) 7 * 1 Jul 2014 Electroporators 8 * 1 Jul 2014 Fermenters 10 * 1 Jul 2014 Flow cytometers 8 * 1 Jul 2014 Freeze dryers 10 * 1 Jul 2014 Freezers 10 * 1 Jul 2014 Gel documentation systems 5 * 1 Jul 2014 Glassware washers 8 * 1 Jul 2014 Heating blocks 10 * 1 Jul 2014 Homogenisers 7 * 1 Jul 2014 Incubators 6 * 1 Jul 2014 Liquid chromatography systems 5 * 1 Jul 2014 Liquid nitrogen assets (including dewars and tanks) 10 * 1 Jul 2014 Microscopes 10 * 1 Jul 2014 Microtomes 10 * 1 Jul 2014 Mixers 7 * 1 Jul 2014 Nano spectrophotometers 8 * 1 Jul 2014 Ovens 6 * 1 Jul 2014 Peristaltic pumps 7 * 1 Jul 2014 PH meters 7 * 1 Jul 2014 Plate readers 5 * 1 Jul 2014 Polymerase chain reaction (PCR) thermal cyclers 8 * 1 Jul 2014 Real-time PCR detection machines 5 * 1 Jul 2014 Refrigerators 8 * 1 Jul 2014 Robotic systems (including robotic liquid handling systems and robotic sampler systems) 5 * 1 Jul 2014 Shakers 7 * 1 Jul 2014 Sonicators (including water bath sonicators and sonicators with probes) 7 * 1 Jul 2014 Spectrophotometers (excluding nano spectrophotometers) 10 * 1 Jul 2014 Surface plasmon resonance (SPR) machines 5 * 1 Jul 2014 Vacuum concentrators 7 * 1 Jul 2014 Water baths (including refrigerated and shaking water baths) 7 * 1 Jul 2014 Water purification systems 8 * 1 Jul 2014 Surveying and mapping services (69220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Airborne imaging (cameras) 7 * 1 Jul 2015 Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Controllers 4 * 1 Jul 2015 Digital (electronic) levels 5 * 1 Jul 2015 Echo sounders 5 * 1 Jul 2015 GNSS/GIS handhelds (asset receivers) 3 * 1 Jul 2015 GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS) 5 * 1 Jul 2015 Ground imaging (pole cameras) 5 * 1 Jul 2015 Laser detectors/receivers (rod-eye receivers) 4 * 1 Jul 2015 Laser distance measurers/meters (DISTOs) 4 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Laser scanners - 3D (high definition surveying) - ground LIDAR 5 * 1 Jul 2015 Laser scanners - vehicle mounted - ground LIDAR 5 * 1 Jul 2015 LIDAR (airborne) 7 * 1 Jul 2015 Rail surveying assets: Mobile rail surveying equipment 5 * 1 Jul 2015 Platform clearance gauges 6 * 1 Jul 2015 Rail profile gauges 6 * 1 Jul 2015 Stereoplotters - digital/softcopy (hardware only) 10 * 1 Jul 2015 Tablets 4 * 1 Jul 2015 Theodolites (digital) 7 * 1 Jul 2015 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Traverse kits (incorporating tripods, tribrachs, prisms, poles and optical plummets) 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 Unmanned surface vehicles 4 * 1 Jul 2015 Utility locator (underground service locator) assets: Ground penetrating radars (GPRs) 5 * 1 Jul 2015 Magnetic locators 5 * 1 Jul 2015 Service locators 5 * 1 Jul 2015 Signal generators 5 * 1 Jul 2015 Signal tracer for locators 4 * 1 Jul 2015 Advertising services (69400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Advertising signs - see Table B Advertising signs Veterinary services (69700) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Veterinarians' assets: Anaesthesia machines 10 * 1 Jan 2004 Animal blow dryers 5 * 1 Jan 2004 Animal cages: Fibreglass, plastic and polyethylene cages 10 * 1 Jan 2004 Stainless steel cages 20 * 1 Jan 2004 Animal patient monitoring assets (including blood pressure monitors, CO2 end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 Animal scales 7 * 1 Jan 2004 Dental assets: Dental units 10 * 1 Jan 2004 Ultrasonic scalers (standalone) 10 * 1 Jan 2004 Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) 10 * 1 Jan 2004 Electrocautery units 10 * 1 Jan 2004 Electroejaculators 6 * 1 Jan 2004 Hydrobaths 8 * 1 Jan 2004 Pathology assets: Centrifuges 5 * 1 Jan 2004 Laboratory analysers: Electrolyte analysers 4 * 1 Jan 2004 Generally 5 * 1 Jan 2004 Microscopes 10 * 1 Jan 2004 Surgery lights 10 * 1 Jan 2004 Tables and tubs 20 * 1 Jan 2004 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jan 2004 X-ray assets (excluding direct radiography assets): Mobile or portable x-ray units 10 * 1 Jan 2004 X-ray processors - automatic 10 * 1 Jan 2004 Professional photographic services (69910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) 3 * 1 Jul 2015 Camera lenses 5 * 1 Jul 2015 Digital cameras: Compact cameras (including point and shoot cameras) 3 * 1 Jul 2015 Compact system cameras (including bridge cameras, micro four-thirds cameras, mirrorless cameras) 3 * 1 Jul 2015 Medium format single lens reflex (SLR) camera systems (including camera bodies and digital backs) 4 * 1 Jul 2015 SLR cameras (including full-frame SLR cameras) 3 * 1 Jul 2015 Lighting assets: Electronic flash units (including compact flash heads, monolights): Portable 3 * 1 Jul 2015 Studio lightings 5 * 1 Jul 2015 Light meters 5 * 1 Jul 2015 Light shaping tools (including modelling glass protectors, reflectors and scrims, softboxes and umbrellas) 3 * 1 Jul 2015 Portable flash units (including flashguns) 2 * 1 Jul 2015 Power packs (including battery packs and compact flash generators) 4 * 1 Jul 2015 Support assets: Backdrop support systems (including background elevation systems) 10 * 1 Jul 2015 Bags and cases 5 * 1 Jul 2015 Camera track sliders 2 * 1 Jul 2015 Light stands (including boom arms) 5 * 1 Jul 2015 Photographic printers/plotters 4 * 1 Jul 2015 Tent and shooting tables 2 * 1 Jul 2015 Tripods 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary 2 * 1 Jul 2015 Wind machines 5 * 1 Jul 2015 ADMINISTRATIVE AND SUPPORT SERVICES (72110 to 73200) Building and other industrial cleaning services (73110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) 2 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Other (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Polishing, carpet cleaning and floor stripping assets (including floor polishers, burnishers, rotary scrubbers, encapsulation machines and floor strippers): Portable 5 * 1 Jul 2010 Ride-on 5 * 1 Jul 2010 Pressure washers: Portable 4 * 1 Jul 2010 Trailer or truck mounted 7 * 1 Jul 2010 Scrubbers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Steam cleaners for sanitising floor and surfaces 5 * 1 Jul 2010 Sweepers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Road sweeper trucks (including sweepers) 10 *# 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable (including upright machines) 5 * 1 Jul 2010 Ride-on or stand on 7 * 1 Jul 2010 Gardening services (73130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Arboriculture and gardening services: Blowers 3 * 1 Jan 2004 Brushcutters (including whipper snippers) 2 * 1 Jan 2004 Chainsaws (including pole pruners) 2 * 1 Jan 2004 Elevating work platforms 15 * 1 Jan 2004 Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3 * 1 Jan 2004 Hedge trimmers 4 * 1 Jan 2004 Lawn edgers (excluding brushcutters) 4 * 1 Jan 2004 Lawn mowers: Cylinder 7 * 1 Jan 2004 Push (rotary) 2 * 1 Jan 2004 Ride-ons 5 * 1 Jan 2004 Self propelled (rotary) 2 * 1 Jan 2004 Stump grinders 5 * 1 Jan 2004 Tractors 8 * 1 Jan 2004 Tractor attachments: Roller mowers 4 * 1 Jan 2004 Slashers 4 * 1 Jan 2004 Trailers used to carry tree and grass clippings 5 * 1 Jan 2004 Tree climbing assets: Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1 * 1 Jan 2004 Climbing spurs 10 * 1 Jan 2004 Friction lowering devices 10 * 1 Jan 2004 Harness 3 * 1 Jan 2004 Ropes 1 * 1 Jan 2004 Wood chippers 8 * 1 Jan 2004 Packaging services (73200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fruit and vegetables pack houses assets used off farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 4 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 General assets: Bins 5 * 1 Jul 2008 Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 10 * 1 Jul 2008 Receival hoppers (including water dumps) 10 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 10 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nuts assets: Crackers 7 * 1 Jul 2008 Drying silos 15 * 1 Jul 2008 Separating assets (including air separators, trommels and vibrating screens) 10 * 1 Jul 2008 EDUCATION AND TRAINING (80100 to 82200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Kindergarten furniture and play equipment 5 1 Jan 2001 HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Medical assets (used in common across all health care industry segments): Benchtop sterilisers 5 * 1 Jul 2003 Benchtop ultrasonic cleaners 7 * 1 Jul 2003 Clinical furniture 10 * 1 Jul 2003 X-ray viewers 10 * 1 Jul 2003 Hospitals (84010 to 84020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hospital assets: Anaesthesia machines 10 * 1 Jan 2003 Angiography assets: Image acquisition systems (incorporating computers with digital subtraction capability, digital cameras, monitors and integrated software) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Patient gantries or tables, patient monitoring assets, positioning assets and pressure injectors 10 * 1 Jul 2002 Cell savers and cell separators 7 * 1 Jan 2003 Colposcopes 10 * 1 Jan 2003 Defibrillators 10 * 1 Jan 2003 Diathermy and cautery machines/electrosurgical generators 10 * 1 Jan 2003 Endoscopic surgery assets (excluding disposable accessories): Arthroscopic fluid management systems 7 * 1 Jan 2003 Endoscopes (flexible and rigid) and endoscopic surgical instruments 4 * 1 Jan 2003 Endoscopic camera systems: Beam splitters and light sources 10 * 1 Jan 2003 Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5 * 1 Jan 2003 Still cameras 7 * 1 Jan 2003 Video monitors and video recorders 7 * 1 Jan 2003 Endoscopic electrosurgical generators 10 * 1 Jan 2003 Endoscopic lasers 10 * 1 Jan 2003 Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5 * 1 Jan 2003 Haemodialysis machines 7 * 1 Jan 2003 Head lights 7 * 1 Jan 2003 Hospital furniture: Beds: Electronic 7 * 1 Jan 2003 Mechanical 10 * 1 Jan 2003 Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators and overbed tables 10 * 1 Jan 2003 Infusion pumps: General, pain management and rapid 8 * 1 Jan 2003 Syringe driven 6 * 1 Jan 2003 Insufflators 10 * 1 Jan 2003 Lithotriptors used for extra-corporeal shock wave lithotripsy 7 * 1 Jan 2003 Mechanical assist assets: Calf and cuff compression devices 8 * 1 Jan 2003 Cardiac bypass and heart lung machines 8 * 1 Jan 2003 Intra-aortic balloon pumps 8 * 1 Jan 2003 Ventricular assist heart pumps 8 * 1 Jan 2003 Natal care assets (including incubators, infant warmers and mobile infant warmers) 7 * 1 Jan 2003 Operating tables and attachments: Electronic 10 * 1 Jan 2003 Mechanical 13 * 1 Jan 2003 Operating theatre lights 8 * 1 Jan 2003 Pan flushers 10 * 1 Jan 2003 Patient hoists and lifters 10 * 1 Jan 2003 Patient monitoring assets: Bedside monitoring systems 7 * 1 Jan 2003 Cardiac monitors 7 * 1 Jan 2003 ECGs (electrocardiographs) 7 * 1 Jan 2003 Foetal monitors 7 * 1 Jan 2003 Pulse oximeters 7 * 1 Jan 2003 Vital signs monitors 7 * 1 Jan 2003 Patient warming assets (excluding disposable accessories): Fluid warmers 10 * 1 Jan 2003 Forced air patient warmers 10 * 1 Jan 2003 Smoke evacuators 8 * 1 Jan 2003 Sterilisation and autoclave processing assets: Drying cabinets 10 * 1 Jan 2003 Endoscope sterilisers and disinfectors 5 * 1 Jan 2003 Flash sterilisers 10 * 1 Jan 2003 Instrument washers 10 * 1 Jan 2003 Pre-vacuum sterilisers 10 * 1 Jan 2003 Ultrasonic cleaners and baths 7 * 1 Jan 2003 Surgical instruments: Hand held manually operated instruments 8 * 1 Jan 2003 Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7 * 1 Jan 2003 Ultrasonic aspirators 10 * 1 Jan 2003 Ultrasonic scalpels 10 * 1 Jan 2003 Surgical lasers (excluding ophthalmic surgical lasers) 10 * 1 Jan 2003 Surgical microscopes 10 * 1 Jan 2003 Ultrasonic bladder scanners 10 * 1 Jan 2003 Ultrasonic needle guides 10 * 1 Jan 2003 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5 * 1 Jul 2002 Ventilators: Fixed 7 * 1 Jan 2003 Portable 5 * 1 Jan 2003 Wheelchairs 10 * 1 Jan 2003 Dental services (85310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dentists' assets: Air abrasion units 10 * 1 Jul 2003 Air compressors 10 * 1 Jul 2003 Amalgamators 7 * 1 Jul 2003 Amalgam separators 7 * 1 Jul 2003 Computerised (CAD/CAM) ceramic restoration systems: Imaging units 7 * 1 Jul 2003 Milling units 5 * 1 Jul 2003 Curing lights (halogen) 5 * 1 Jul 2003 Dental chairs 10 * 1 Jul 2003 Dental instruments: Hand-held manually operated instruments 3 * 1 Jul 2003 Handpieces (driven by compressed air, compressed gas or electricity) 3 * 1 Jul 2003 Dental lasers: Hard tissue and soft tissue lasers 7 * 1 Jul 2003 Soft tissue and whitening lasers 7 * 1 Jul 2003 Soft tissue lasers 10 * 1 Jul 2003 Dental loupes 10 * 1 Jul 2003 Dental operating lights 10 * 1 Jul 2003 Dental units 10 * 1 Jul 2003 Dental x-ray assets: Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding OPG systems) 15 * 1 Jul 2003 Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) 7 * 1 Jul 2003 Intra-oral x-ray film processors 10 * 1 Jul 2003 Handpiece cleaners 5 * 1 Jul 2003 Intra-oral camera systems (incorporating camera and integrated processor/docking station) 7 * 1 Jul 2003 Nitrous oxide sedation units 20 * 1 Jul 2003 Oral surgical motors 5 * 1 Jul 2003 Suction units 10 * 1 Jul 2003 Ultrasonic scalers (standalone) 10 * 1 Jul 2003 Optometry and optical dispensing (85320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Optical assets: Automatic refractometers/keratometers 5 * 1 Jan 2004 Cameras (including anterior segment cameras, retinal cameras, fundus cameras): Analogue 8 * 1 Jan 2004 Digital 4 * 1 Jan 2004 Colour vision testers (automated) 8 * 1 Jan 2004 Corneal topography systems 5 * 1 Jan 2004 Examination chairs 10 * 1 Jan 2004 Glaucoma diagnostic assets (including ocular coherence tomographs (OCTs), scanning laser ophthalmoscopes and scanning laser polarimeters) 5 * 1 Jan 2004 Keratometers (Ophthalmometers): Automated 5 * 1 Jan 2004 Manual 12 * 1 Jan 2004 Ophthalmic surgery assets: Microkeratome 3 * 1 Jan 2004 Ophthalmic cryo surgery systems 5 * 1 Jan 2004 Ophthalmic diathermy surgery systems 5 * 1 Jan 2004 Ophthalmic lasers: Non-refractive 10 * 1 Jan 2004 Refractive (including eye tracking systems) 4 * 1 Jan 2004 Phacoemulsification systems 4 * 1 Jan 2004 Pupillometers (used for refractive surgery) 5 * 1 Jan 2004 Vitrectomy systems 4 * 1 Jan 2004 Wave front analysers 4 * 1 Jan 2004 Ophthalmic viewers 5 * 1 Jan 2004 Ophthalmoscopes: Direct (including power supply) 8 * 1 Jan 2004 Indirect 9 * 1 Jan 2004 Optical dispensing assets - see Table A Photographic, optical and ophthalmic equipment manufacturing (24110) Refraction units (including examination chair, instrument arms, table and light source) 10 * 1 Jan 2004 Refractometers (automated) 5 * 1 Jan 2004 Slit lamp biomicroscopes: Hand-held 9 * 1 Jan 2004 Mounted 12 * 1 Jan 2004 Telemedicine digital imaging systems (excluding imaging devices) 4 * 1 Jan 2004 Tonometers: Contact tonometers: Applanation: Hand-held 6 * 1 Jan 2004 Mounted 8 * 1 Jan 2004 Electronic 6 * 1 Jan 2004 Non-contact tonometers: Hand-held 5 * 1 Jan 2004 Table mounted 8 * 1 Jan 2004 Trial lens sets 20 * 1 Jan 2004 Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, laser interference biometers, pachymeters and ultrasound biomicroscopes (UBMs)) 5 * 1 Jan 2004 Visual acuity testing assets: Automated vision testers 6 * 1 Jan 2004 Manual vision testers (phoropters) 12 * 1 Jan 2004 Visual acuity charts (illuminated) 10 * 1 Jan 2004 Visual acuity chart projectors (automated) 8 * 1 Jan 2004 Visual field testing assets (perimeters) - automated 5 * 1 Jan 2004 Pathologist and other pathology services (85202 and 85209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pathologists' assets: Batch slide stainer 6 * 1 Jan 2002 Bio hazard chambers 10 * 1 Jan 2002 Centrifuges 5 * 1 Jan 2002 Incubators 6 * 1 Jan 2002 Laboratory analysers 5 * 1 Jan 2002 Microscopes 10 * 1 Jan 2002 Rotary microtomes 6 * 1 Jan 2002 Tissue embedding systems 6 * 1 Jan 2002 Tissue processors 6 * 1 Jan 2002 Podiatry services (85399) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Podiatrists' assets: Computerised orthoses manufacturing assets: Carving mills 7 * 1 Jul 2003 Contact pin digitisers 7 * 1 Jul 2003 Doppler vascularscopes 5 * 1 Jul 2003 Electric nail drills: Dust extraction drills 7 * 1 Jul 2003 Portable dust extraction drills 5 * 1 Jul 2003 Water and alcohol based spray drills 4 * 1 Jul 2003 Examination/magnifying lamps 10 * 1 Jul 2003 Footrests 10 * 1 Jul 2003 Gait analysis assets: Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) 4 * 1 Jul 2003 Non-computerised: Treadmills 10 * 1 Jul 2003 Video cameras 5 * 1 Jul 2003 Video monitors and video recorders 7 * 1 Jul 2003 Orthotic benchtop grinders 6 * 1 Jul 2003 Patient chairs 12 * 1 Jul 2003 Podiatric instruments 3 * 1 Jul 2003 Vacuum presses 3 * 1 Jul 2003 Vascular neurological assessment assets: Monofilaments 2 * 1 Jul 2003 Tuning forks 10 * 1 Jul 2003 Radiology and diagnostic imaging services (85201, 85203 and 85209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Radiologists' diagnostic imaging assets: Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer and integrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) 10 * 1 Jul 2002 Computed radiography (CR) digitisers 4 * 1 Jul 2002 Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) 10 * 1 Jul 2002 Film digitisers 4 * 1 Jul 2002 Fluoroscopy assets (excluding direct radiography assets): Fixed systems (incorporating buckies, generators, screening tables and suspensions) 15 * 1 Jul 2002 Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Mobile systems (incorporating buckies, generators, screening tables and suspensions) 10 * 1 Jul 2002 Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) 15 * 1 Jul 2002 Patient archival and communication systems (PACS) 4 * 1 Jul 2002 Processing assets: Daylight imaging processors 9 * 1 Jul 2002 Dry laser imaging processors 8 * 1 Jul 2002 Wet laser imaging processors 10 * 1 Jul 2002 Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 X-ray assets (excluding direct radiography assets): Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002 Specialist medical services n.e.c (85129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Neurologists' assets: Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Thoracic physicians' assets: Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003 Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) 7 * 1 Jul 2003 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Spirometers 7 * 1 Jul 2003 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide monitors, integrated pulse oximeters, integrated computers and integrated software) 7 * 1 Jul 2003 Nursing home operation (86011) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beds: Electronic 7 * 1 Jul 2004 Mechanical 10 * 1 Jul 2004 Bedside cabinets/lockers, carts and poles and overbed tables 10 * 1 Jul 2004 Commodes 10 * 1 Jul 2004 Nurse call systems 7 * 1 Jul 2004 Pan flushers 10 * 1 Jul 2004 Patient hoists and lifters 10 * 1 Jul 2004 Patient monitoring assets 7 * 1 Jul 2004 Patient scales 10 * 1 Jul 2004 Shower chairs 7 * 1 Jul 2004 Trolleys 10 * 1 Jul 2004 Wheelchairs 10 * 1 Jul 2004 ARTS AND RECREATION SERVICES (89100 to 92099) Heritage activities (89100 to 89220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Museum displays in aircraft/war museums 100 1 Jan 2001 Parks and gardens: Lion parks: Animal cages and sheds 20 1 Jan 2001 Animal huts 10 1 Jan 2001 Planetarium domes 33 ⅓ 1 Jan 2001 Sea life centres: Fibreglass aquarium tanks 20 1 Jan 2001 Ketches 13 ⅓ 1 Jan 2001 TV audio systems 10 1 Jan 2001 Creative and performing arts activities (90010 to 90030) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Theatre equipment: Accessories (theatrical - wigs, costumes etc) 5 1 Jan 2001 Health and fitness centres and gymnasia operation (91110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Health and fitness centre operation assets: Cardiovascular training machines: Cross trainers, steppers and treadmills 4 * 1 Jul 2012 Exercise bicycles (including spin bicycles, upright and recumbent bicycles) 4 * 1 Jul 2012 Rowing machines 5 * 1 Jul 2012 Free weight training assets: Barbells, dumbbells, kettle bells, weight plates and storage racks 6 * 1 Jul 2012 Benches (including abdominal crunch, adjustable, declined, inclined and flat benches) 8 * 1 Jul 2012 Resistance training machines (including abdomen, arm, back, chest, hip, leg, shoulder and multiple training machines) 8 * 1 Jul 2012 Support assets: Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and televisions) 4 * 1 Jul 2012 Fans (including wall mounted) 5 * 1 Jul 2012 Lockers 8 * 1 Jul 2012 Platform scales 5 * 1 Jul 2012 Sport and recreation services (91121 to 91390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video games/simulators (cabinet) 5 ½ * 1 Jul 2001 Dedicated video games/simulators 3 ½ * 1 Jul 2001 Interchangeable video game kits 1 * 1 Jul 2001 Juke boxes (compact disc) 10 * 1 Jul 2001 Photo-image machines 3 ½ * 1 Jul 2001 Pinball machines 3 ½ * 1 Jul 2001 Pool/billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 5 ½ * 1 Jul 2001 Table games (including air hockey, soccer etc) 5 ½ * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides (gravity powered) 20 * 1 Jan 2002 Bowling centres (plant and equipment): Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Carpets 4 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Golf courses (miniature): Carpets on stairways 3 1 Jan 2001 Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Racehorses 10 1 Jan 2001 Racing cars 2 1 Jan 2001 Shuffle boards 10 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machines 13 ⅓ 1 Jan 2001 Space theatre domes 33 ⅓ 1 Jan 2001 Tennis court surfaces: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Trampolines 10 1 Jan 2001 Gambling activities (92010 to 92099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Poker/gaming machines 7 * 1 Jul 2009 Totalisators: Computer equipment 10 1 Jan 2001 Ancillary equipment (eg ticket issuing machines) 13 ⅓ 1 Jan 2001 OTHER SERVICES (94110 to 96030) Automotive repair and maintenance (94110 to 94199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automotive and heavy vehicle repair and maintenance assets: Air conditioning assets: Refrigerant leak detectors 3 * 1 Jul 2011 Refrigerant management systems 5 * 1 Jul 2011 Refrigerant recovery machine 5 * 1 Jul 2011 Refrigerant recovery and recycling machines 5 * 1 Jul 2011 Vacuum pumps 5 * 1 Jul 2011 Air tools including ratchet guns 2 * 1 Jul 2011 Automatic transmission flush and fill machines 5 * 1 Jul 2011 Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Battery chargers 5 * 1 Jul 2011 Battery testers 5 * 1 Jul 2011 Brake disc and drum grinding lathes: Fixed 10 * 1 Jul 2011 Portable on-car 5 * 1 Jul 2011 Brake fluid testers 5 * 1 Jul 2011 Brake shoe riveters 5 * 1 Jul 2011 Brake system flushers 5 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Continuous diesel engine particulate testers 5 * 1 Jul 2011 Cooling system flushers 5 * 1 Jul 2011 Decelerometer brake testers 7 * 1 Jul 2011 Diagnostic assets: Diagnostic and roller dynamometers, performance and emissions testers 10 * 1 Jul 2011 Engine analysers 5 * 1 Jul 2011 Electrical test benches 10 * 1 Jul 2011 Fuel injection pump test benches 5 * 1 Jul 2011 Oscilloscopes 10 * 1 Jul 2011 Scan tools 5 * 1 Jul 2011 Diesel engine emission testers 5 * 1 Jul 2011 Drill presses 15 * 1 Jul 2011 Drive-on plate brake, steering and suspension testing machines 10 * 1 Jul 2011 Drive-on shock absorber testers 10 * 1 Jul 2011 Dual wheel removers 8 * 1 Jul 2011 Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8 * 1 Jul 2011 Engine cranes 10 * 1 Jul 2011 Exhaust gas analysers for petrol engines: Computer operated 5 * 1 Jul 2011 Standalone 10 * 1 Jul 2011 Exhaust stands 11 * 1 Jul 2011 Flywheel grinders 13 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Headlight testers 7 * 1 Jul 2011 Hydraulic brake hose machines 5 * 1 Jul 2011 Hydraulic presses 10 * 1 Jul 2011 Jacks: Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Transmission jacks: Used for car and light truck repairs 8 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Vehicle positioning jacks 3 * 1 Jul 2011 Lathes 20 * 1 Jul 2011 Measuring assets: Micrometers 10 * 1 Jul 2011 Tension wrenches 5 * 1 Jul 2011 Tyre pressure gauges 5 * 1 Jul 2011 Noise level meters 5 * 1 Jul 2011 Oil and grease delivery systems: Bunding: Polyethylene pallets 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Distribution lines: Polyethylene 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Guns and pumps 3 * 1 Jul 2011 Reels: Plastic 3 * 1 Jul 2011 Steel 7 * 1 Jul 2011 Tanks (including waste oil tanks) 20 * 1 Jul 2011 Oil filter crushers 10 * 1 Jul 2011 Parts cleaners and washers 7 * 1 Jul 2011 Pipe and tube benders 10 * 1 Jul 2011 Pipe and tube saws and cutters 10 * 1 Jul 2011 Power steering flushing systems 5 * 1 Jul 2011 Pressure washers 4 * 1 Jul 2011 Sand blasters 7 * 1 Jul 2011 Spring compressors 5 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Toolbox roller cabinets 7 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Truck brake imbalance testers 5 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Vehicle service and inspection lane assets: Control consoles 10 * 1 Jul 2011 Data collection devices (including bar code readers, mobile recorders and transponders) 5 * 1 Jul 2011 Floor unit assets: Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Roller brake testers 10 * 1 Jul 2011 Shock absorber testers 10 * 1 Jul 2011 Side slip testers 10 * 1 Jul 2011 Speedometer tester 10 * 1 Jul 2011 Suspension play detectors 10 * 1 Jul 2011 Vehicle special tools 5 * 1 Jul 2011 Waste oil evacuators 5 * 1 Jul 2011 Welders: Electric 10 * 1 Jul 2011 Oxy-acetylene 10 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifter incorporating tyre spreaders 8 * 1 Jul 2011 Work platform ladders 10 * 1 Jul 2011 Automotive body, paint and interior repair n.e.c. (94129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car wash and detailing assets: Activation and entry station assets including bay controllers, pay station assets and bank note change machines 10 * 1 Jul 2009 Automatic car wash assets including rollover and tunnel washes: Friction washer system assets including gantry, rails and arches and driers 10 * 1 Jul 2009 Touch free pressure washer system assets including gantry, rails and arches and driers 10 * 1 Jul 2009 Car conveyor system assets (incorporating correlators, sensors, tracks and rails) 15 * 1 Jul 2009 Detailing assets: Steam cleaners 10 * 1 Jul 2009 Vacuum cleaners 10 * 1 Jul 2009 Hand and self serve car wash assets: Ceiling and wall booms 10 * 1 Jul 2009 Large vehicle wash assets: Hoists 20 * 1 Jul 2009 Side brush cleaning system assets 10 * 1 Jul 2009 Support assets: Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Plant room assets: Air compressors Compressors - reciprocating 7 * 1 Jul 2009 Compressors - screw 10 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Pumps 12 * 1 Jul 2009 Water treatment assets: Filter system assets including reverse osmosis 10 * 1 Jul 2009 Tanks 20 * 1 Jul 2009 Vending machines 5 * 1 Jul 2009 Smash repair assets: Air compressors 10 * 1 Jul 2009 Dust extraction systems: Metal arms 15 * 1 Jul 2009 Stationary vacuum dust collection units 5 * 1 Jul 2009 Frame straightening assets: Aligning benches 15 * 1 Jul 2009 Chassis measuring assets: Computerised 10 * 1 Jul 2009 Manual 10 * 1 Jul 2009 Hoists 20 * 1 Jul 2009 Painting assets: Buffing machines 3 * 1 Jul 2009 Infrared paint dryers: Heating arches 20 * 1 Jul 2009 Mobile 7 * 1 Jul 2009 Sanders 3 * 1 Jul 2009 Spectrophotometers 4 * 1 Jul 2009 Spray bake ovens 12 * 1 Jul 2009 Spray guns 3 * 1 Jul 2009 Spray gun washing machines 5 * 1 Jul 2009 Vacuum dust collection mobile units 3 * 1 Jul 2009 Waste water filtering system assets: Oil and water separators 15 * 1 Jul 2009 Pumps 5 * 1 Jul 2009 Tanks 15 * 1 Jul 2009 Water pressure cleaners 3 * 1 Jul 2009 Welders 5 * 1 Jul 2009 Other machinery and equipment repair and maintenance (94290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: Field service assets: Assets used in field service that are not listed under this sub-heading - use any relevant determination listed under Workshop assets below Air compressors 8 * 1 Jul 2015 Cranes 10 * 1 Jul 2015 Cutting machines 8 * 1 Jul 2015 Diagnostic assets 5 * 1 Jul 2015 Lathes 5 * 1 Jul 2015 Line boring machines 10 * 1 Jul 2015 Milling machines 8 * 1 Jul 2015 Turning machines 8 * 1 Jul 2015 Trailers: Generally (including comb trailers and tilt trailers) - see Table B Motor vehicles and trailers Service trailers (incorporating built-in hoses, built-in pumps, built-in tanks etc) 10 * 1 Jul 2015 Workshop assets: Air conditioning service assets (including refrigerant management/charging stations, refrigerant recovery machines, refrigerant recovery and recycling machines and vacuum pumps) 5 * 1 Jul 2015 Air compression assets (including air dryers, air receivers, compressors and packaged air compression systems) 10 * 1 Jul 2015 Battery chargers 5 * 1 Jul 2015 Battery load testers 5 * 1 Jul 2015 Bending machines: Folders 15 * 1 Jul 2015 Pipe and tube benders 10 * 1 Jul 2015 Press brakes 20 * 1 Jul 2015 Brake shoe riveting machines 5 * 1 Jul 2015 Brake testers (including in-ground and mobile roller brake testers) 10 * 1 Jul 2015 Boring machines (including floor borers, jib borers, horizontal and vertical boring machines) 15 * 1 Jul 2015 Diagnostic, measuring and testing assets: Generally (including co-ordinate measuring machines, dynamometers, electrical testers, flow meters, hardness testers, hydraulic testers and multimeters) 10 * 1 Jul 2015 Laptop diagnostic systems: Laptops - see Table B Computers, Laptops Machine interface units 3 * 1 Jul 2015 Tyre pressure gauges 5 * 1 Jul 2015 Vehicle specific diagnostic assets 5 * 1 Jul 2015 Drilling machines (including drill presses, magnetic drills, pedestal drills and radial arm drills) 10 * 1 Jul 2015 Flange facers 5 * 1 Jul 2015 Forklift attachments 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Grinding machines (including gear grinding machines) 10 * 1 Jul 2015 Guillotine shears 15 * 1 Jul 2015 Heat treatment assets (including furnaces and quenches) 15 * 1 Jul 2015 Hydraulic hose crimpers 10 * 1 Jul 2015 Lathes: CNC lathes 10 * 1 Jul 2015 Manual lathes 20 * 1 Jul 2015 Lifting assets: Cranes: Jib cranes (including column/wall mounted, floor mounted/freestanding and portable jib cranes) 15 * 1 Jul 2015 Overhead cranes 25 * 1 Jul 2015 Pick & carry cranes/yard cranes 10 * 1 Jul 2015 Portable cranes generally (including engine cranes, engine hoists, floor cranes, mobile gantries, shop cranes etc) 15 * 1 Jul 2015 Hoists 10 * 1 Jul 2015 Jacks (including air hydraulic jacks, hydro pneumatic jacks, floor jacks, transmission jacks, trolley jacks and truck jacks) 5 * 1 Jul 2015 Scissor lifts 15 * 1 Jul 2015 Vehicle lifters (including mobile column lifts and post hoists) 20 * 1 Jul 2015 Machining centres 10 * 1 Jul 2015 Milling machines (including bed mills and universal mills) 10 * 1 Jul 2015 Oil recovery, service and treatment assets: Collection vessels/tanks 20 * 1 Jul 2015 Dangerous goods containers 15 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Painting assets: Buffing machines 3 * 1 Jul 2015 Paint agitators 3 * 1 Jul 2015 Space heaters 10 * 1 Jul 2015 Spray booths 15 * 1 Jul 2015 Spray gun washing machines 5 * 1 Jul 2015 Parts washing machines 7 * 1 Jul 2015 Pipe cutting machines 10 * 1 Jul 2015 Plasma cutters 10 * 1 Jul 2015 Presses: Hydraulic presses 10 * 1 Jul 2015 Punch and shear machines 15 * 1 Jul 2015 Saws (including band saws and cold cut saws) 10 * 1 Jul 2015 Stands (including axle stands, engine stands and transmission stands) 10 * 1 Jul 2015 Storage assets (including racking, shelving, safety cabinets and storage cabinets) 10 * 1 Jul 2015 Surface preparation assets: Abrasive blasting assets: Abrasive blasting machines (incorporating blasting pots, hoses, nozzles, valves etc) 10 * 1 Jul 2015 Abrasive recovery/recycling machines and associated equipment (including storage hoppers) 12 * 1 Jul 2015 Blast booths/chambers 12 * 1 Jul 2015 Dust collection and ventilation systems 12 * 1 Jul 2015 Pressure cleaners/washers 4 * 1 Jul 2015 Toolboxes and toolbox roller cabinets 7 * 1 Jul 2015 Tooling: Moulds 7 * 1 Jul 2015 Press brake dies 10 * 1 Jul 2015 Tooling for lathes, machining centres, milling machines and other machine tools 7 * 1 Jul 2015 Vehicle specific specialised tooling 5 * 1 Jul 2015 Workholding devices (including jigs and fixtures) 7 * 1 Jul 2015 Tools: Hand tools (manually operated) 10 * 1 Jul 2015 Hand held power tools (air, battery and electric) 3 * 1 Jul 2015 Power packs 5 * 1 Jul 2015 Torque/tension wrenches 5 * 1 Jul 2015 Torque wrench pumps (pneumatic and electric driven) 5 * 1 Jul 2015 Trolleys (including powered and electrodrive trolleys) 10 * 1 Jul 2015 Turning machines 10 * 1 Jul 2015 Waste water recovery and treatment assets: Grease traps 10 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Tanks and separators 15 * 1 Jul 2015 Waterjet cutting machines 10 * 1 Jul 2015 Weight scales (corner weight) 10 * 1 Jul 2015 Welding assets: Welders (including arc, MIG, TIG, multi process and oxy-acetylene welders/cutters) 10 * 1 Jul 2015 Weld tables and positioners (including rotary tables) 10 * 1 Jul 2015 Welding helmets incorporating respirators 3 * 1 Jul 2015 Wire feeders 5 * 1 Jul 2015 Wheel service assets: Bead breaker kits 5 * 1 Jul 2015 Tyre changers 5 * 1 Jul 2015 Wheel aligners 7 * 1 Jul 2015 Wheel balancers 5 * 1 Jul 2015 Wheel handlers and lifters 5 * 1 Jul 2015 Wheel play detectors 10 * 1 Jul 2015 Work benches and tables 15 * 1 Jul 2015 Hairdressing and beauty services (95110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beauty industry assets: Electrical treatment assets: Faradic, galvanic, high frequency and multi function units 10 * 1 Jul 2010 Light therapy units (including intense pulse light systems) 10 * 1 Jul 2010 Micro dermabrasion units 5 * 1 Jul 2010 Hydrotherapy assets: Spa capsules 10 * 1 Jul 2010 Vichy shower units 10 * 1 Jul 2010 Wet tables 10 * 1 Jul 2010 Massage and treatments beds: Dry hydrotherapy (including flotation) 7 * 1 Jul 2010 Electronic 7 * 1 Jul 2010 Non electronic (including folding) 10 * 1 Jul 2010 Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Sterilisation processing assets (including autoclaves and hot towel cabinets) 5 * 1 Jul 2010 Hairdressing industry assets: Barber chairs 15 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type) 5 * 1 Jul 2010 Cutting chairs (including styling chairs and cutting stools) 10 * 1 Jul 2010 Cutting and styling workstations, freestanding 10 * 1 Jul 2010 Display shelving, freestanding 10 * 1 Jul 2010 Hairdryers and heat accelerator machines (excluding hand held) 15 * 1 Jul 2010 Reception furniture (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Shampoo units and wash lounges, freestanding 10 * 1 Jul 2010 Funeral, crematorium and cemetery services (95200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Funeral directors' plant 20 1 Jan 2001 Laundry and dry cleaning services (95310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Carpet, upholstery and rug cleaning services assets: Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) 5 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Others (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable cleaners (including upright machines) 5 * 1 Jul 2010 Dry cleaning and laundry assets: Dry cleaning machines 12 * 1 Jul 2011 Washers: Continuous batch washer systems (including washers, moisture extraction units and dryers) 17 * 1 Jul 2011 Extractors, standalone 12 * 1 Jul 2011 Drying assets: Tumble dryers, standalone 12 * 1 Jul 2011 Tunnel dryers and garment finishers (including steam cabinets) 15 * 1 Jul 2011 Finishing assets: Flatwork processing assets (including automatic pickers, feeders, folders and stackers) 13 * 1 Jul 2011 Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) 10 * 1 Jul 2011 Presses (including flat, utility and scissor legger presses): Air operated, semi automatic 15 * 1 Jul 2011 Manual 20 * 1 Jul 2011 Roller ironers 17 * 1 Jul 2011 Support assets: Air vacuum units, standalone 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Heat seal machines for labelling laundry items 10 * 1 Jul 2011 Hot water systems 12 * 1 Jul 2011 Ironing and spotting boards and tables: Vacuum operated 10 * 1 Jul 2011 Non vacuum operated 15 * 1 Jul 2011 Laundry handling assets: Conveyors and garment sorting and storage systems 15 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Monorail and bag loading systems 20 * 1 Jul 2011 Tipplers 10 * 1 Jul 2011 Pipes 20 * 1 Jul 2011 Soap dispenser machines 20 * 1 Jul 2011 Trolleys and bins: Generally 10 * 1 Jul 2011 Stainless steel 15 * 1 Jul 2011 Waste water treatment and recycling system assets: Filters (including carbon and sand) 10 * 1 Jul 2011 Lint shakers (including circular vibratory screens) 20 * 1 Jul 2011 Ozone generators and ultra violet sterilisers 7 * 1 Jul 2011 Pumps 5 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Photographic film processing (95320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Mini lab 10 1 Jan 2001 Photo engraving plant: Automatic (dark room) cameras 10 1 Jan 2001 General plant 20 1 Jan 2001 Powderless etching machines 10 1 Jan 2001 Power operated proofing presses 13 ⅓ 1 Jan 2001 Photo lab (one-hour service) 10 1 Jan 2001 Parking services (95330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park operation assets - see Table B Car park assets A ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Accommodation units in caravan/tourist parks being articles, not fixtures, and used for a specified purpose: Relocatable homes and tourist park cabins constructed with chassis 20 * 1 Jul 2015 Other accommodation units (eg manufactured homes) 30 * 1 Jul 2015 Additive manufacturing printers (including 3D printers) 3 * 1 Jul 2016 Advertising signs: Billboard assets: Billboard lighting: HID/Metal halide lighting systems 5 * 1 Jul 2015 LED lighting systems (including solar powered LED lighting systems) 10 * 1 Jul 2015 Solar power generating assets - see Table B Solar photovoltaic electricity generation system assets Billboard steel structures (incorporating electrical systems, footings, scaffolding and walking platforms and steel frame sign panels) 20 * 1 Jul 2015 Computer hardware - see Table B Computers Digital LED screens 6 * 1 Jul 2015 Electronic message centre (EMC) units 3 * 1 Jul 2015 Mobile billboard assets: Digital LED screens 4 * 1 Jul 2015 Mobile billboard trucks and trailers - see Table B Motor vehicles and trailers Floor mounted internal advertising panels (used in airports and shopping centres etc) 7 * 1 Jul 2015 Kiosks and other external standalone advertising panel structures 15 * 1 Jul 2015 LED advertising screens (used in office tower foyers etc) 5 * 1 Jul 2015 Wall mounted advertising panels (used in airports, rail concourses and platforms, shopping centres etc): Digital LED advertising panels 5 * 1 Jul 2015 Static advertising panels 10 * 1 Jul 2015 Air compression assets: Air compression assets generally (including air compressors, air dryers and air receivers) 15 * 1 Jul 2014 Air compressors (portable): Compressors - reciprocating 7 * 1 Jul 2014 Compressors - rotary screw 10 * 1 Jul 2014 Air-conditioning assets (excluding pipes, duct work and vents): Air handling units 20 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Damper motors (including variable air volume box controllers) 10 * 1 Jul 2003 Fan coil units (connected to a condensing set) 15 * 1 Jul 2003 Humidifiers (steam generator) 10 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split systems) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Aircraft: Aeroplanes: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Helicopters: General use 20 *# 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Airless sprayers (used in painting, epoxy and polyurethane coating, priming etc): Electrically and petrol-driven units 7 * 1 Jul 2013 Pneumatically-driven units 15 * 1 Jul 2013 Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers) 100 * 1 Jul 2013 Automatic teller machines 8 * 1 Jul 2001 B ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bending machines (bar, angle and rod) 10 * 1 Jul 2008 Block and brick elevators, portable 10 * 1 Jul 2008 Boilers 20 * 1 Jul 2005 Boom gates: Electromechanically operated boom gates 7 * 1 Jul 2013 Hydraulically operated boom gates 10 * 1 Jul 2013 C ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park assets: Automatic and semi-automatic parking systems (including platforms, stackers, turntables etc) 20 * 1 Jul 2016 Automatic payment machines/stations 10 * 1 Jul 2016 Barrier gates/boom gates - see Table B Boom gates Car park floodlighting 20 * 1 Jul 2016 Car park signage 7 * 1 Jul 2016 Entry and exit stations/columns (including RFID card readers, ticket dispensing machines, ticket readers etc) 10 * 1 Jul 2016 Licence plate recognition cameras and systems 5 * 1 Jul 2016 Parking guidance assets: Automatic vehicle counter systems (incorporating counter modules and signage) 7 * 1 Jul 2016 Parking guidance systems (incorporating controllers, detectors, dynamic signage, lighting etc) 7 * 1 Jul 2016 Pay and display machines/Pay and go machines 8 * 1 Jul 2016 Security and monitoring assets: Generally (including CCTV systems) - see Table B Security and monitoring assets Intercommunication (intercom) system assets 7 * 1 Jul 2016 Two-way radios - see Table B Two-way radios Ceiling fans 10 * 1 Jul 2016 Compaction assets: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Computers and computer equipment: Computers and computer equipment (not specified elsewhere below) 4 * 1 Jul 2016 Computer monitors 4 * 1 Jul 2016 Desktop computers (including personal computers (PCs)) 4 * 1 Jul 2016 Mainframe computers 5 * 1 Jul 2016 Mobile/portable computers (including laptops, tablets) 2 * 1 Jul 2016 Network equipment (including hubs, modems routers, switches, etc) 5 * 1 Jul 2016 Raised access floors in computer data rooms and server rooms 40 * 1 Jul 2014 Servers 4 * 1 Jul 2016 Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete trowels: Walk behind 5 * 1 Jul 2008 Ride on 7 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives) 10 * 1 Jul 2015 Cranes (gantry and overhead) 25 * 1 Jul 2014 Curtains and drapes 6 * 1 Jul 2004 D ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Digital cameras: Camera lenses 5 * 1 Jul 2015 Medium format single lens reflex (SLR) system (including camera bodies and digital backs) 4 * 1 Jul 2015 Others 3 * 1 Jul 2015 Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Dozers/front end loaders 9 * 1 Jul 2002 Drink dispensing machines 10 * 1 Jul 2005 Drones/remotely piloted aircraft - see Table B Unmanned aerial vehicles E ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Employee time and attendance recorders (including bundy clocks, time clocks etc): Computerised time and attendance recorders (including fingerprint and face recognition systems and swipe card digital time clock systems) 10 * 1 Jul 2013 Standalone electronic time and attendance recorders (card based etc) 10 * 1 Jul 2013 Escalators (machinery and their moving parts) 20 * 1 Jan 2003 F ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fences: Portable electric fences 20 * 1 Jul 2014 Wire mesh (demountable used for partitioning purposes, including portable electric fences) 20 * 1 Jul 2014 Fire control and alarm assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors: Aspirated smoke 12 * 1 Jul 2004 Heat 20 * 1 Jul 2004 Manual call point (addressable type only) 20 * 1 Jul 2004 Multi type 20 * 1 Jul 2004 Smoke 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Gas suppression cylinders 25 * 1 Jul 2004 Emergency warning and intercommunication systems: Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Floor coverings (removable without damage): Carpets (excluding fixed carpet tiles) 8 * 1 Jul 2016 Floating timber 15 * 1 Jul 2016 Linoleum and vinyl 10 * 1 Jul 2016 Fogging machines (insecticide), including cold foggers and thermal foggers: Portable 6 * 1 Jul 2013 Vehicle mounted 10 * 1 Jul 2013 Forklifts 11 * 1 Jul 2002 Forklift battery chargers 11 * 1 Jul 2013 Formwork, beams and props, steel 10 * 1 Jul 2008 Foundations for plant and machinery (integral to the operation of such plant and machinery, but not incorporated into the plant and machinery itself) 40 * 1 Jul 2014 G ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Generators (see Table B Power supply assets) H ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hand dryers (electrical) 10 * 1 Jul 2013 Hand tools (manually operated) 10 * 1 Jul 2014 J ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Judges' robes: Ceremonial robes 15 * 1 Jul 2013 Working robes 10 * 1 Jul 2013 L ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets used in quality control, sample checking etc: Automated and electronically based laboratory assets (including analysers, refractometers, spectrometry machines etc) 7 * 1 Jul 2014 Other laboratory assets (including autoclaves, centrifuges, microscopes, ovens etc) 10 * 1 Jul 2014 Laser cutting machines 10 * 1 Jul 2014 Levels: Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Libraries (professional) 10 * 1 Jul 2014 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30 * 1 Jan 2003 Light fittings and freestanding lights (excluding hardwired light fittings) 10 * 1 Jul 2016 Light shades (removable) 5 * 1 Jul 2016 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Livestock, being working beasts and beasts of burden (including camels and horses) used in a business other than primary production 15 * 1 Jul 2014 Loading bay assets: Dock levellers 20 * 1 Jul 2005 Pallet jacks and pallet trucks 10 * 1 Jul 2005 Scissor lifts 15 * 1 Jul 2005 M ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Machine tools (grinding machines, lathes, milling machines etc): CNC and NC based machines 10 * 1 Jul 2014 Conventional or manual machines 20 * 1 Jul 2014 Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) 5 * 1 Jul 2005 Mini-skid steer loader attachments: Others (including auger and bucket) 5 * 1 Jan 2004 Stump grinders 2 * 1 Jan 2004 Motor graders 10 * 1 Jul 2002 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 *# 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Garbage compactor trucks - see Table A Solid waste collection services (29110) Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 *# 1 Jan 2005 Motorcycles (including courier motorcycles and mailbox delivery motorcycles) 7 * 1 Jul 2015 Scooters 3 * 1 Jul 2015 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 *# 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 *# 1 Jan 2005 Moving walks 20 * 1 Jan 2003 Musical instruments and associated equipment: Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 ⅔ * 1 Jan 2001 Brass instruments 10 * 1 Jan 2001 Keyboard instruments (acoustic) 10 * 1 Jan 2001 Keyboard instruments (electric) 5 * 1 Jan 2001 Percussion instruments 5 * 1 Jan 2001 Stringed instruments 10 * 1 Jan 2001 Woodwind instruments 10 * 1 Jan 2001 O ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Office furniture, freestanding: Bookcases: Metal 20 * 1 Jul 2005 Timber 15 * 1 Jul 2005 Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type): Metal 20 * 1 Jul 2005 Timber/laminated 15 * 1 Jul 2005 Chairs 10 * 1 Jul 2005 Desks 20 * 1 Jul 2005 Mobile storage units (compactus type) 25 * 1 Jul 2005 Reception assets (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2005 Screens 20 * 1 Jul 2005 Tables: Boardroom 20 * 1 Jul 2005 General 10 * 1 Jul 2005 Workstations (including desks and partitions) 20 * 1 Jul 2005 Office machines and equipment: Electronic whiteboards 6 * 1 Jan 2001 Enveloping machines 6 * 1 Jan 2001 Facsimile machines 5 * 1 Jan 2001 Letter folding and inserting machines (including envelope inserters and letter inserters - desktop/low volume units) 5 * 1 Jul 2013 Mailing machines 5 * 1 Jan 2001 Multi function machines (includes fax, copy, print and scan functions) 5 * 1 Jan 2001 Photo copying machines 5 * 1 Jan 2001 Projectors (including lenses) 5 * 1 Jul 2014 Shredders 15 * 1 Jul 2005 Trolleys 15 * 1 Jul 2005 Whiteboards 10 * 1 Jul 2005 P ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Packaging machines: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009 Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009 Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009 Inspection equipment including checkweighers, metal detectors, counting machines etc 10 * 1 Jul 2009 Multihead and singlehead weighers 10 * 1 Jul 2009 Palletisers and depalletisers 12 * 1 Jul 2009 Product identification labellers including decorating, applicators and coding machines 8 * 1 Jul 2009 Robotic pick and place packaging machines 10 * 1 Jul 2009 Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 10 * 1 Jul 2009 Partitions (demountable) 20 * 1 Jul 2005 Platform scales 15 * 1 Jul 2014 Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income: Floor and wall tiles 20 * 1 Jul 2015 Generally (including basins, bidets, sinks, toilets, urinals etc) 20 * 1 Jul 2015 Tapware (including taps, mixers and shower heads and assemblies) 15 * 1 Jul 2015 Pneumatic air tube systems 10 * 1 Jul 2013 Point of sale assets: Cash registers, standalone type 10 * 1 Jul 2005 Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10 * 1 Jul 2005 Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals) 6 * 1 Jul 2005 Weighing machines and scales (including weigh labelling machines) 10 * 1 Jul 2005 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 15 * 1 Jul 2014 Powder coating machines and systems (automatic and manual) 10 * 1 Jul 2014 Power regulation systems (PRS) 5 * 1 Jul 2016 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Uninterruptible power supply (UPS) systems 15 * 1 Jul 2013 Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Private electricity line assets (where used for a specified purpose): Distribution lines: Combination of overhead and underground 47 ½ * 1 Jul 2014 Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors, cross arms etc) 45 * 1 Jul 2014 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jul 2014 Service cables, overhead 40 * 1 Jul 2014 Service cables, underground 50 * 1 Jul 2014 Storage batteries 15 * 1 Jul 2013 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Power transformers 45 * 1 Jan 2002 Public address and paging system assets (including amplifiers, audio speakers and microphones) 12 * 1 Jul 2005 R ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Refrigeration assets: Compressors, condensers, evaporators etc 15 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Robots (industrial) 10 * 1 Jul 2014 S ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Saws, bench and mitre, portable 7 * 1 Jul 2008 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building 20 * 1 Jul 2014 Closed circuit television systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexers) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including glass, passive infrared and vibration) 5 * 1 Jul 2004 Global system for mobiles (GSM) units 5 * 1 Jul 2004 Noise maker (including alarms and bells) 5 * 1 Jul 2004 Sewing machines 10 * 1 Jan 2014 Signage for business identification (including lighting for signs) 10 * 1 Jul 2005 Silos: Bulk handling: Ancillary mechanical assets (including augers, bucket elevators, conveyors etc) 15 * 1 Jul 2014 Concrete construction 50 * 1 Jan 2004 Galvanised construction 30 * 1 Jan 2004 Steel construction 40 * 1 Jan 2004 Solar photovoltaic electricity generation system assets 20 * 1 Jul 2011 Spas used as plant in a business (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2014 Spray booths 15 * 1 Jul 2014 Stacks (chimney stacks, exhaust stacks, flues etc): Concrete stacks (including concrete reinforced stacks) 30 * 1 Jul 2014 Flare stacks 25 * 1 Jul 2014 Reinforced plastic stacks 25 * 1 Jul 2014 Steel stacks (steel flues) 20 * 1 Jul 2014 Suitcases 10 * 1 Jul 2013 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Swimming pools (used as plant in a business): Above-ground 10 * 1 Jul 2005 Concrete 50 * 1 Jul 2005 Fibreglass 20 * 1 Jul 2005 Switchboards 20 * 1 Jul 2014 Synthetic lawn surfaces 5 * 1 Jul 2014 T ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tarpaulins 5 * 1 Jul 2014 Telephony: Mobile phones 3 * 1 Jul 2014 Telephone systems (including analogue and digital telephone systems, PABX/PBX systems, key/commander systems, VoIP systems and hybrid telephone systems such as IP-PBX systems etc) 7 * 1 Jul 2015 Television sets 10 * 1 Jul 2014 Tractors 12 * 1 Jul 2007 Trailers - see Table B Motor vehicles and trailers Two-way radios: Base stations 6 * 1 Jul 2014 Mobile units 6 * 1 Jul 2014 Portable units 3 * 1 Jul 2014 Repeaters 7 * 1 Jul 2014 U ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 V ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Vending machines 5 * 1 Jul 2001 Ventilation fans (excluding ducting, piping and vents) 20 * 1 Jan 2005 W ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door control and motor drive systems (incorporating chains, controls, motor and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Refrigeration assets Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 Waste storage and disposal bins (including crane bins, hooklift bins, skip bins and other industrial use bins) 10 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2014 Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Oxygen welders and cutters 10 * 1 Jul 2014 Window blinds 15 * 1 Jul 2016 Name Registration Commencement Application, saving and transitional provisions Income Tax (Effective Life of Depreciating Assets) Determination 2015 11 June 2015 ( F2015L00798 ) 1 July 2015 (s 2) Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2016 (No 1) 9 June 2016 ( F2016L01019 ) 1 July 2016 (s 2) - Provision affected How affected s 2 rep LA s 48D s 3 rep LA s 48C Schedule Table A am F2016L01019 Table b am F2016L01019", "Related_Explanatory_Statements": "Effective Life 2015/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20151C1/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2015/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Determination 2015 ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2015", "Date_of_Issue": "", "Signatory": "", "Registration_Number": "F2017C00490", "Registration_Date": "3 July 2017", "Body": "1 Name of Determination: This Determination is the Income Tax (Effective Life of Depreciating Assets) Determination 2015 . | 4 Effective Life of Depreciating Assets: (1) For subsection 40-100(1) of the Income Tax Assessment Act 1997 , the effective life of depreciating assets is specified in Tables A and B. (2) If the entity deducting an amount for a depreciating asset is using the asset in an industry specified in Table A, Tables A and B are to be used as follows: (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. Note Table A is intended to describe assets: • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. The industry headings in Table A have, where possible, been drawn from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) Codes. (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. (3) If: (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. Note If Tables A and B are not used, or cannot be used because: • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - the way to work out the effective life of the asset is explained in section 40-105 of the Income Tax Assessment Act 1997 . (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - | 5 Definitions - meaning of symbols used in Tables A and B: An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations. A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the Income Tax Assessment Act 1997 . AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION All terrain vehicles (ATVs) used in primary production activities 5 * 1 Jul 2007 Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20 * 1 Jul 2006 Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair: General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) 30 * 1 Jul 2008 Electric 20 * 1 Jul 2008 Fence energisers for electric fences: Mains power 10 * 1 Jul 2008 Portable 5 * 1 Jul 2008 Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Grading and packing line assets used on farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 8 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 Coffee assets: Dryers 15 * 1 Jul 2008 Processors (including pulpers) 10 * 1 Jul 2008 Fermentation tanks 10 * 1 Jul 2008 Hullers 12 * 1 Jul 2008 Washers/separators 10 * 1 Jul 2008 General assets: Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 12 * 1 Jul 2008 Receival hoppers (including water dumps) 15 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 12 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Olive oil processing assets - see Table A Oil and fat manufacturing (11500) Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nut assets: De-husking units 8 * 1 Jul 2008 Drying silos 20 * 1 Jul 2008 Trommels 15 * 1 Jul 2008 Livestock grids 40 * 1 Jul 2008 Motorcycles used in primary production activities 5 * 1 Jul 2007 Post drivers/hole diggers 10 * 1 Jul 2008 Protective structures (including shade houses and netting constructions) 20 * 1 Jul 2006 Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) 40 * 1 Jan 2007 Tractors 12 *# 1 Jul 2007 Water assets: Bores 30 * 1 Jul 2008 Dams (including earth or rock fill and turkey nests) 40 * 1 Jul 2008 Dam liners and covers 20 * 1 Jul 2008 Effluent channels 40 * 1 Jul 2008 Effluent recycle tanks 12 * 1 Jul 2008 Effluent sedimentation ponds 40 * 1 Jul 2008 Irrigation assets: Drip, micro spray or mini sprinkler systems: Above ground polyethylene (PE) pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives (VSDs) 15 * 1 Jul 2008 Irrigation earth channels 40 * 1 Jul 2008 Irrigators (including centre pivot, lateral and travelling guns): Fresh water 20 * 1 Jul 2008 Effluent 10 * 1 Jul 2008 Pumps: Bore pumps, effluent and manure pumps 7 * 1 Jul 2008 Other 12 * 1 Jul 2008 Water mains: Aluminium 20 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene (PE) 20 * 1 Jul 2008 Polyvinylchloride (PVC) 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene (PE) 15 * 1 Jul 2008 Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene (PE) 10 * 1 Jul 2008 Windmills 30 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Agriculture (01110 to 01990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bee farming assets: Beehives 13 * 1 Jul 2016 Processing assets 20 * 1 Jul 2016 Bridges (wooden) 20 1 Jan 2001 Grain, cotton, peanut and rice assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jan 2007 Self-propelled 8 * 1 Jan 2007 General assets: Aeration assets: Controllers 10 * 1 Jan 2007 Kits 15 * 1 Jan 2007 Augers (including conveyors) 15 * 1 Jan 2007 Dryers 20 * 1 Jan 2007 Moisture meters 5 * 1 Jan 2007 Mulchers 10 * 1 Jan 2007 Peanut pre-cleaners 10 * 1 Jan 2007 Slashers 7 * 1 Jan 2007 Harvesting assets: Boll buggies 15 * 1 Jan 2007 Chaser bins 15 * 1 Jan 2007 Combine harvesters 12 *# 1 Jul 2007 Cotton picker/strippers 10 *# 1 Jul 2007 Field bins 20 * 1 Jan 2007 Fuel trailers 15 * 1 Jan 2007 Module builders 15 * 1 Jan 2007 Module tarpaulins 5 * 1 Jan 2007 Peanut diggers (including peanut pullers) 10 *# 1 Jan 2007 Peanut threshers 12 *# 1 Jul 2007 Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets, but excluding hydraulic automated steering) 5 * 1 Jan 2007 Seeding and fertilizing assets: Fertilizer spreaders (including linkage and trailed) 10 * 1 Jan 2007 Planters (including bar, box, combined seeders, precision planters and row crop planters) 15 * 1 Jan 2007 Seed and fertilizer bins 15 * 1 Jan 2007 Tillage assets: Generally 15 * 1 Jan 2007 Harrows 5 * 1 Jan 2007 Laser controlled scraping assets: Buckets 10 * 1 Jan 2007 Transmitters 7 * 1 Jan 2007 Rippers 10 * 1 Jan 2007 Harvesters/sweepers 6 ⅔ # 1 Jan 2001 Hay and foraging assets: Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12 * 1 Jan 2007 Balers 10 * 1 Jan 2007 Bale wrappers 10 * 1 Jan 2007 Baler and wrappers 10 * 1 Jan 2007 Forage harvesters 10 *# 1 Jul 2007 Hay rakes (including finger wheel, rotary and parallel) 10 * 1 Jan 2007 Moisture probes 5 * 1 Jan 2007 Mower conditioners: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Super conditioners (hay re-conditioners) 8 * 1 Jan 2007 Tedders 10 * 1 Jan 2007 Trailed bale handling assets: Big square bale stackers 10 * 1 Jan 2007 Generally (including accumulators and bale carriers) 15 * 1 Jan 2007 Windrowers: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Hop growers' plant: Hop picking machines 13 ⅓ 1 Jan 2001 Kilns 20 1 Jan 2001 Horse stalls (Breeze way, Shed row) 33 ⅓ 1 Jan 2001 Horticultural plants: Citrus: Grapefruits 30 * 1 Jan 2001 Lemons 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarins 25 * 1 Jan 2001 Oranges 30 * 1 Jan 2001 Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almonds 25 * 1 Jul 2001 Cashews 25 * 1 Jul 2001 Chestnuts 25 * 1 Jul 2001 Hazelnuts 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecans 25 * 1 Jul 2001 Pistachios 25 * 1 Jul 2001 Walnuts 25 * 1 Jul 2001 Pome: Apples 20 * 1 Jan 2001 Pears 25 * 1 Jan 2001 Stone Fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarines 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peaches 10 * 1 Jan 2001 Plums 15 * 1 Jan 2001 Prunes 20 * 1 Jan 2001 Tropical: Avocados 20 * 1 Jan 2001 Mangoes 30 * 1 Jan 2001 Levee banks and revetments 40 1 Jan 2001 Pea-viners, pea cleaners, vine and straw conveyors 10 * 1 Jul 2016 Silos: Ancillary equipment 20 1 Jan 2001 Grain (metal) 30 * 1 Jul 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 Trellis 20 1 Jan 2001 Nursery and floriculture production (01110 to 01150) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Environmental control assets: Boilers (including piping) 20 * 1 Jul 2006 Control systems 10 * 1 Jul 2006 Evaporative coolers 10 * 1 Jul 2006 Heating assets 10 * 1 Jul 2006 Instruments (including sensors) 10 * 1 Jul 2006 Retractable screens 8 * 1 Jul 2006 Ventilation fans 5 * 1 Jul 2006 Fertigation system assets (incorporating control systems, pumps and tanks) 10 * 1 Jul 2006 General assets: Bins and pallets 5 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Fumigation assets 5 * 1 Jul 2006 Pasteurisation assets: Pasteurisation rooms 20 * 1 Jul 2006 Steam boilers 15 * 1 Jul 2006 Racks 15 * 1 Jul 2006 Ride on mowers 5 * 1 Jul 2006 Refrigeration assets: Insulation panels used in cool rooms 40 * 1 Jul 2006 Refrigeration generally 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Trolleys 15 * 1 Jul 2006 Weed mats 5 * 1 Jul 2006 Harvesting assets: Bed lifters and diggers 10 * 1 Jul 2006 Tree spades 15 *# 1 Jul 2006 Packaging assets: Bunching and bundling machines 15 * 1 Jul 2006 Deleafers 15 * 1 Jul 2006 Grading machines 15 * 1 Jul 2006 Planting assets: Benches and tables 10 * 1 Jul 2006 Conveyors 15 * 1 Jul 2006 Dibblers and seeders 15 * 1 Jul 2006 Hoppers 15 * 1 Jul 2006 Pot, punnet and tray dispensers 12 * 1 Jul 2006 Potting machines (including pot and bag fillers) 10 * 1 Jul 2006 Soil elevators 10 * 1 Jul 2006 Soil mixers 10 * 1 Jul 2006 Transplanters (plugs and seedlings) 8 * 1 Jul 2006 Tray and punnet fillers 10 * 1 Jul 2006 Tray washers 15 * 1 Jul 2006 Vermiculite dispensers and coverers 15 * 1 Jul 2006 Propagation assets: Heated propagators 10 * 1 Jul 2006 Seedling and punnet trays, reusable 3 * 1 Jul 2006 Turf growing assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Field top makers 10 * 1 Jul 2006 Land planes 25 * 1 Jul 2006 Line planters 10 * 1 Jul 2006 Mowers (including reel and rotary mowers) 10 * 1 Jul 2006 Net layers 10 * 1 Jul 2006 Power harrows 10 * 1 Jul 2006 Roll layers 10 * 1 Jul 2006 Soil aerators 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Turf harvesters (including pedestrian and tractor mounted harvesters) 10 *# 1 Jul 2006 Turf rollers 15 * 1 Jul 2006 Turf seeders 15 * 1 Jul 2006 Turf vacuums 10 * 1 Jul 2006 Mushroom growing (01210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) 10 * 1 Jul 2008 Boilers (used for humidification and pasteurisation) 10 * 1 Jul 2008 Casing machines (includes casing mixers) 10 * 1 Jul 2008 Compost phase 1 assets: Bunkers 10 * 1 Jul 2008 Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) 4 * 1 Jul 2008 Protective structures 10 * 1 Jul 2008 Pumps 3 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) 10 * 1 Jul 2008 Growing systems: Shelves: Aluminium 15 * 1 Jul 2008 Other materials 10 * 1 Jul 2008 Trays: Wood 5 * 1 Jul 2008 Mushroom graders 5 * 1 Jul 2008 Sheds 40 * 1 Jul 2008 Slicing machines 5 * 1 Jul 2008 Spawning machines (including supplement machines) 12 * 1 Jul 2008 Trolleys 10 * 1 Jul 2008 Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): Growing 15 * 1 Jul 2008 Peak heat and spawn running 10 * 1 Jul 2008 Vacuum coolers 10 * 1 Jul 2008 Weighing machines 10 * 1 Jul 2008 Vegetable growing (under cover) (01220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hydroponic growing assets (including cut flower growing): Hanging gutters 10 * 1 Jul 2007 Troughs 10 * 1 Jul 2007 Hydroponics growers may also use the effective life for relevant assets shown in Nursery and floriculture production (01110 to 01150) Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally 10 * 1 Jul 2007 Self-propelled 8 * 1 Jul 2007 Fertilizer spreaders: Generally 10 * 1 Jul 2007 Spinner 5 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Mulch layers 12 * 1 Jul 2007 Mulch lifters 12 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Rakes (eg cane trash rakes) 10 * 1 Jul 2007 Slashers 8 * 1 Jul 2007 Harvesting assets: Cane haul out bins 12 * 1 Jul 2007 Harvesters (including cane, carrot, onion, potato and tomato) 10 *# 1 Jul 2007 Harvesting aids (incorporating trailers and conveyor belts) 15 * 1 Jul 2007 Onion lifters 10 *# 1 Jul 2007 Trailers 15 * 1 Jul 2007 Windrowers (including potato diggers, onion and potato windrowers) 10 *# 1 Jul 2007 Planting assets: Billet planters 12 * 1 Jul 2007 Potato cutters 15 * 1 Jul 2007 Potato planters 10 * 1 Jul 2007 Precision seeders 10 * 1 Jul 2007 Transplanters: Automated 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Tillage assets: Generally 15 * 1 Jul 2007 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2007 Trellising assets: Stake drivers 12 * 1 Jul 2007 Stake pullers 12 * 1 Jul 2007 Trellising (incorporating stakes and wire) 5 * 1 Jul 2007 Wire winders 15 * 1 Jul 2007 Fruit growing (01310 to 01360 and 01390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cleaning and mulching assets: Mowers (including zero turn and ride on) 8 * 1 Jul 2008 Mulchers 6 * 1 Jul 2008 Slashers 8 * 1 Jul 2008 Sweeper attachments 10 * 1 Jul 2008 Crop protection assets: Applicators (including temporary bird netting applicators and vine cover rollers) 15 * 1 Jul 2008 Banana bagging machines 10 * 1 Jul 2008 Banana ripening bags 3 * 1 Jul 2008 Sprayers 10 * 1 Jul 2008 Temporary bird netting 5 * 1 Jul 2008 Under vine weeder 10 * 1 Jul 2008 Vine covers 3 * 1 Jul 2008 Dried fruit assets: Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15 * 1 Jul 2008 Drying sheets (including ground sheets) 10 * 1 Jul 2008 Trays 10 * 1 Jul 2008 Fertilising assets: Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Spreaders: Generally 10 * 1 Jul 2008 Spinners 5 * 1 Jul 2008 General assets: Bins: Plastic 10 * 1 Jul 2008 Timber 5 * 1 Jul 2008 Crates (including picking lugs) 5 * 1 Jul 2008 Elevating work platforms 10 * 1 Jul 2008 Frost fans 15 * 1 Jul 2008 Mulch layers 12 * 1 Jul 2008 Mulch lifters 12 * 1 Jul 2008 Orchard ladders 10 * 1 Jul 2008 Post driver/hole diggers 10 * 1 Jul 2008 Refractometers 10 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Harvesting assets: Grape harvesters 10 *# 1 Jul 2008 Harvest aids 15 * 1 Jul 2008 Picking bags 3 * 1 Jul 2008 Picking platforms 10 * 1 Jul 2008 Picking trolleys 5 * 1 Jul 2008 Trailers (including grape chaser bins) 15 * 1 Jul 2008 Tree shakers 10 *# 1 Jul 2008 Planting assets: Hole burners 10 * 1 Jul 2008 Planters 12 * 1 Jul 2008 Tree guards 2 * 1 Jul 2008 Trellising 20 * 1 Jul 2008 Weed matting 5 * 1 Jul 2008 Pruning assets: Chain saws 3 * 1 Jul 2008 Electric hand pruners 3 * 1 Jul 2008 Manual hand pruners 2 * 1 Jul 2008 Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) 10 * 1 Jul 2008 Pneumatic pruners: Compressors 10 * 1 Jul 2008 Hand tools 5 * 1 Jul 2008 Vine leaf removers 15 * 1 Jul 2008 Tillage assets: Generally 15 * 1 Jul 2008 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 Coffee, olive and tree nut growing (01370, 01390 and 01590) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets (including air blast sprayers and linkage sprayers) 10 * 1 Jul 2007 Cleaning and mulching assets: Blowers 10 * 1 Jul 2007 Mowers (including zero turn and ride on) 8 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Slashers 10 * 1 Jul 2007 Sweeper attachments 10 * 1 Jul 2007 Fertilizer spreaders 10 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Stakes (including trellising) 3 * 1 Jul 2007 Harvesting assets: Bankouts (almonds) 15 * 1 Jul 2007 Catcher nets 10 * 1 Jul 2007 Elevators (almonds) 12 * 1 Jul 2007 Harvesters: Coffee 10 *# 1 Jul 2007 Harvesting pole rakes 5 * 1 Jul 2007 Olive 10 *# 1 Jul 2007 Nuts: Generally 10 *# 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (eg almonds) 12 *# 1 Jul 2007 Sweepers 12 *# 1 Jul 2007 Tree shakes 10 *# 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 Trailers 15 * 1 Jul 2007 Pruning assets: Chain saws 5 * 1 Jul 2007 Electric hand pruners 3 * 1 Jul 2007 Manual hand pruners 2 * 1 Jul 2007 Pneumatic pruners: Compressor 10 * 1 Jul 2007 Hand tools 5 * 1 Jul 2007 Sheep farming (01410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crutching machines, portable type 10 * 1 Jan 2007 Dipping and spraying assets for parasite control: Jet spray system assets (including the race or handler dedicated to the jet spray system) 10 * 1 Jan 2007 Mobile plunge dips 5 * 1 Jan 2007 Feeders (including grain feeders, oat feeders, hay feeders) 15 * 1 Jan 2007 Footbaths 10 * 1 Jan 2007 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jan 2007 Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15 * 1 Jan 2007 Weigh bars, weigh indicators and weigh platforms 10 * 1 Jan 2007 Yards, races, leadup systems and loading ramps: Permanent types 40 * 1 Jan 2007 Portable types 25 * 1 Jan 2007 Woolshed assets: Grinding machines for sharpening cutters 30 * 1 Jan 2007 Shearing machines 30 * 1 Jan 2007 Shearing or crutching handpieces 10 * 1 Jan 2007 Wool bale movers 10 * 1 Jan 2007 Wool presses 20 * 1 Jan 2007 Wool tables, steel types 20 * 1 Jan 2007 Woolsheds and shearing sheds 50 * 1 Jan 2007 Beef cattle farming (01420) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Calf cradles 10 * 1 Jan 2007 Cattle crushes (hydraulic and manual) 10 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle yards (including races and coolers (steel and timber)): Permanent types 30 * 1 Jan 2007 Portable types 20 * 1 Jan 2007 Feed bins (including hay racks) 15 * + 1 Jan 2007 Feed handling assets: Bale feeders 10 * 1 Jan 2007 Feed mixers 10 * 1 Jan 2007 Silage and feedout wagons 10 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure and fertilizer spreaders 10 * 1 Jan 2007 Saddlery and harness 10 * 1 Jan 2007 Beef cattle feedlots (01430) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Cattle crushes (hydraulic and manual) 6 * 1 Jan 2007 Cattle induction and transfer yards (steel and timber) 20 * 1 Jan 2007 Cattle treatment yards (steel and timber) 20 * 1 Jan 2007 Cattle wash yards (steel and timber) 20 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle pen assets: Bunk sweepers 8 * 1 Jan 2007 Cattle pen infrastructure assets: Feed bunks or troughs and aprons 20 * 1 Jan 2007 Feed roads 20 * 1 Jan 2007 Pen earthworks 20 * 1 Jan 2007 Pen fences and gates (steel and timber) 20 * 1 Jan 2007 Shade structures 20 * 1 Jan 2007 Pen scrapers 10 * 1 Jan 2007 Feed milling and handling assets: Ancillary grain handling equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jan 2007 Feed mixers 7 * 1 Jan 2007 Feed mixer trucks 7 * 1 Jan 2007 Grain cleaners 10 * 1 Jan 2007 Grain processing assets: Roller mills 15 * 1 Jan 2007 Steam flaking chests 15 * 1 Jan 2007 Steam flaking surge bins 15 * 1 Jan 2007 Tempering silos: Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 Galvanised steel 12 * 1 Jan 2007 Receival pits and hoppers 25 * 1 Jan 2007 Roughage processing assets (including tub rinders) 7 * 1 Jan 2007 Sampling and testing assets 5 * 1 Jan 2007 Silos and bins used for storing dry grain: Concrete 50 * 1 Jan 2007 Steel 20 * 1 Jan 2007 Tank storages for liquid feed supplements 15 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure composting and screening machines 15 * 1 Jan 2007 Dairy cattle farming (01600) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic calf feeders 10 * 1 Jul 2016 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles (ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes (including automatic) 10 * 1 Jul 2016 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2016 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2016 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2016 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 Robotic milking system assets: Air compressors 5 * 1 Jul 2016 Automated milking systems: Rotary 10 * 1 Jul 2016 Single box and multi box 10 * 1 Jul 2016 Automatic feeding systems 10 * 1 Jul 2016 Automatic footbaths 8 * 1 Jul 2016 Control systems (excluding personal computers) - see Table B Control systems and control system assets Cow comfort systems: Cow brushes 3 * 1 Jul 2016 Rubber matting 7 * 1 Jul 2016 Cow identification systems (including weights, bands, numbers and transponders) 7 * 1 Jul 2016 Cow traffic systems 7 * 1 Jul 2016 Milk chillers/plate coolers/energy recovery systems 10 * 1 Jul 2016 Vacuum pumps 7 * 1 Jul 2016 Poultry farming for breeding, eggs and meat (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing environmental control assets: Control systems (excluding personal computers) 10 * 1 Jan 2007 Curtains: Baffles, brooders 10 * 1 Jan 2007 Sidewalls 5 * 1 Jan 2007 Tunnel inlets 10 * 1 Jan 2007 Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) 10 * 1 Jan 2007 Foggers 10 * 1 Jan 2007 Heaters 15 * 1 Jan 2007 Minimum vents (including cabling) 12 * 1 Jan 2007 Sensors 4 * 1 Jan 2007 Tunnel inlet panels 15 * 1 Jan 2007 Ventilation fans: Exhaust fans (tunnel, minivent) 12 * 1 Jan 2007 Stirrer fans 15 * 1 Jan 2007 Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 20 * 1 Jan 2007 Cages (for egg layers) 20 * 1 Jan 2007 Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) 15 * 1 Jan 2007 Egg conveyors (including drive units) 15 * 1 Jan 2007 Egg counters 15 * 1 Jan 2007 Egg elevators (including drive units) 15 * 1 Jan 2007 Egg grading and packing assets: Egg grader and packing systems (including box erectors, box sealers, candling machines, conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) 10 * 1 Jan 2007 Pallet levellers (coil spring) 25 * 1 Jan 2007 Palletisers 10 * 1 Jan 2007 Trolley lifters 15 * 1 Jan 2007 Farm trolleys: Chicken transport 10 * 1 Jan 2007 Egg transport 10 * 1 Jan 2007 Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) 10 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hanging cable systems (for feeders, drinkers and nest housing) 15 * 1 Jan 2007 Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) 15 * 1 Jan 2007 Manure conveyors (including drive units) 10 * 1 Jan 2007 Nest housing (including slatted walkways) 15 * 1 Jan 2007 Silos for feed: Metal 20 * 1 Jan 2007 Ancillary equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Water assets: Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jan 2007 Winches 10 * 1 Jan 2007 Poultry hatcheries (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handlers 20 * 1 Jan 2007 Boilers 20 * 1 Jan 2007 Candling equipment 20 * 1 Jan 2007 Chick counters 20 * 1 Jan 2007 Chilled water plants 20 * 1 Jan 2007 Control systems (excluding personal computers) 10 * 1 Jan 2007 Condensers/heat exchangers 10 * 1 Jan 2007 Conveyors 20 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hatcher baskets 10 * 1 Jan 2007 Hatcher trolleys/dollies 10 * 1 Jan 2007 Hatchers (including integrated controller units) 20 * 1 Jan 2007 Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 40 * 1 Jan 2007 Macerators 20 * 1 Jan 2007 Separators - chick and egg 20 * 1 Jan 2007 Setter trays 10 * 1 Jan 2007 Setter trolley unloaders 20 * 1 Jan 2007 Setter trolleys 10 * 1 Jan 2007 Setters/incubators (including integrated controller unit) 20 * 1 Jan 2007 Stacker/destacker systems 20 * 1 Jan 2007 Transfer machines - farm trolley to setter trolley 20 * 1 Jan 2007 Transfer machines - setter tray to hatcher basket 20 * 1 Jan 2007 Vaccinators 15 * 1 Jan 2007 Vacuum/auger systems (waste) 20 * 1 Jan 2007 Washing assets 20 * 1 Jan 2007 Pig farming (01920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing assets: Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) 20 * 1 Jul 2008 Curtains - sidewalls 10 * 1 Jul 2008 Floors (suspended types): Concrete 10 * 1 Jul 2008 Plastic 10 * 1 Jul 2008 Steel 5 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10 * 1 Jul 2008 Effluent separators/effluent fan extractors 10 * 1 Jul 2008 Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10 * 1 Jul 2008 Fans: Exhaust (tunnel, minivent) 10 * 1 Jul 2008 Stirrer 10 * 1 Jul 2008 Farrowing crates 10 * 1 Jul 2008 Generators (emergency) 20 * 1 Jul 2008 Heaters and heat lamps 5 * 1 Jul 2008 High pressure cleaners 3 * 1 Jul 2008 Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors) 5 * 1 Jul 2008 Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) 10 * 1 Jul 2008 Milling assets 10 * 1 Jul 2008 Mixing assets 10 * 1 Jul 2008 Pens (including fences, gates, stalls, farrowing crates, ramps) 10 * 1 Jul 2008 Silos: Grain storage 20 * 1 Jul 2008 Readyfeed 10 * 1 Jul 2008 Tank storage for liquid feed supplements 20 * 1 Jul 2008 Water assets: Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jul 2008 Effluent tanks (concrete) 20 * 1 Jul 2008 Weigh bars, weigh indicators and weigh platforms 5 * 1 Jul 2008 Aquaculture (02011 to 02039) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aeration assets: Direct supply systems (including paddlewheels and aspirators): Fresh water 6 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Remote or indirect supply systems (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines) 10 * 1 Jul 2007 Aquaculture tanks: Concrete 20 * 1 Jul 2007 Fibreglass 15 * 1 Jul 2007 Polyethylene (PE) 20 * 1 Jul 2007 Raceways 20 * 1 Jul 2007 Transport of live products 10 * 1 Jul 2007 Bins and crates 5 * 1 Jul 2007 Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Control systems 10 * 1 Jul 2007 Cooling assets (including water chillers) 10 * 1 Jul 2007 Environmental control structures and protective structures used in salt water environment 15 * 1 Jul 2007 Feeders (including belt, pendulum, scatter and blower) 5 * 1 Jul 2007 Graders 10 * 1 Jul 2007 Harvesting nets 4 * 1 Jul 2007 Hatching assets (including hatching containers) 10 * 1 Jul 2007 Heating assets: Direct heating system (including immersion heaters): Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Indirect heating system (including heat exchangers and passive heating) 10 * 1 Jul 2007 Instruments (including sensors and water quality meters) 5 * 1 Jul 2007 Oyster farming assets: Baskets 8 * 1 Jul 2007 Oyster growing structures (incorporating posts and racks or lines) 10 * 1 Jul 2007 Rumblers 10 * 1 Jul 2007 Sticks 5 * 1 Jul 2007 Trays: Plastic 8 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Vats, treatment 15 * 1 Jul 2007 Power supply assets, emergency or standby: Generators (incorporating attached engine management and generator monitoring instruments) 15 * 1 Jul 2007 Processing assets: Conveyors, elevators and hoppers 10 * 1 Jul 2007 Cookers 10 * 1 Jul 2007 Packaging assets (including vacuum and modified atmospheric packing) 10 * 1 Jul 2007 Refrigeration assets: Insulation panels in cool or freezer rooms used in salt water environment 20 * 1 Jul 2007 Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) 10 * 1 Jul 2007 Water assets: Aquaculture channels and ponds 20 * 1 Jul 2007 Liners and erosion matting for ponds and channels 15 * 1 Jul 2007 Pipes and pipelines: Above ground (polyethylene (PE) and polyvinylchloride (PVC) including lay flat hoses) 10 * 1 Jul 2007 In ground (polyethylene (PE) and polyvinylchloride (PVC)) 30 * 1 Jul 2007 Pumps: Generally: Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Single phase transfer pumps: Fresh water 5 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Water treatment assets (including filtration assets, foam fractionators, oxygen and ozone generators and UV sterilizers) 10 * 1 Jul 2007 Weighing machines 5 * 1 Jul 2007 Forestry and logging (03010 to 03020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Logging plant: Cable systems (including winches and high leads) 8 * 1 Jan 2001 Forwarders 8 * 1 Jan 2001 Harvesters and feller bunchers (includes heads) 7 * 1 Jan 2001 Log trailers 10 * 1 Jan 2001 Saws: Mobile 8 * 1 Jan 2001 Portable chain 2 * 1 Jan 2001 Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7 * 1 Jan 2001 Fishing (04111 to 04199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fishing plant: Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Fish holding baskets 10 1 Jan 2001 Purse seine fishing net 5 1 Jan 2001 Other agriculture and fishing support services (05290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pulse and seed processing assets: Harvesting assets: Headers - flex drapers/pea pluckers 5 * 1 Jul 2017 Land rollers - steel 8 * 1 Jul 2017 Packaging assets: Bagging machines 10 * 1 Jul 2017 Bag sewers - see Table B Packaging machines Labellers 5 * 1 Jul 2017 Palletisers and depalletisers - see Table B Packaging machines Platform scales 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers, pallet wrappers and strapping machines) - see Table B Packaging machines Processing assets: Cleaning and pre-cleaning assets: Air screen 15 * 1 Jul 2017 Flat bed 8 * 1 Jul 2017 Screens 10 * 1 Jul 2017 Conditioning assets: Clippers/debearders 9 * 1 Jul 2017 Conditioning units/drying units/heaters 7 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Mixers 12 * 1 Jul 2017 Seed treaters 10 * 1 Jul 2017 Separating assets: Gravity tables 15 * 1 Jul 2017 Rotary sieves 10 * 1 Jul 2017 Indented cylinders 15 * 1 Jul 2017 Spirals 15 * 1 Jul 2017 Splitters 12 * 1 Jul 2017 Product and raw material handling and receiving assets: Augers 12 * 1 Jul 2017 Chaser bins 15 * 1 Jul 2017 Crates: Wooden 5 * 1 Jul 2017 Wooden (mesh reinforced) 20 * 1 Jul 2017 Elevators (including bucket elevators) 15 * 1 Jul 2017 Field bins 10 * 1 Jul 2017 Silos - conditioning 20 * 1 Jul 2017 Tubulators/Mobile belt conveyors/Belt shifters 10 * 1 Jul 2017 Weighbridges - See Table B Weighbridges Quality control assets: Magnets 7 * 1 Jul 2017 Metal detectors 8 * 1 Jul 2017 Sorting and sizing assets: Colour sorters 8 * 1 Jul 2017 Support assets: Air Compressors 7 * 1 Jul 2017 Extraction assets (including dust collectors and fans) 9 * 1 Jul 2017 MINING (06000 to 10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crushing and milling assets: Crushers: Cone and gyratory 25 * 1 Jul 2003 Feeder breaker 20 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Impact and rotary 20 * 1 Jul 2003 Jaw 25 * 1 Jul 2003 Roller (including roll sizers) 20 * 1 Jul 2003 Grinding mills: Ball and rod 25 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Hammer 15 * 1 Jul 2003 SAG (autogenous) 25 * 1 Jul 2003 Hydrometallurgy and Pyrometallurgy assets: Adsorption process assets 20 * 1 Jul 2003 Agglomeration (pelletizing) assets 25 * 1 Jul 2003 Calcination process assets (including kilns) 25 * 1 Jul 2003 Casting process assets for casting billets or ingots 30 * 1 Jul 2003 Converting process assets (including rotatable cylindrical furnaces) 30 * 1 Jul 2003 Cooling process assets (including cooling towers) 25 * 1 Jul 2003 Counter current decantation (CCD) process assets 20 * 1 Jul 2003 Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003 Electrolysis process assets (including electrowinning process and electro refining process assets including tanks) 20 * 1 Jul 2003 Filtration process assets 15 * 1 Jul 2003 Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 1 Jul 2003 Gas recovery process assets (including stripping and absorption assets) 25 * 1 Jul 2003 Ion exchange process assets 15 * 1 Jul 2003 Leaching process assets: Atmospheric 15 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Pressure 25 * 1 Jul 2003 Neutralisation process assets 20 * 1 Jul 2003 Pots and ladles used for molten materials 30 * 1 Jul 2003 Precipitation process assets (including tanks and agitators) 20 * 1 Jul 2003 Pressure vessels 30 * 1 Jul 2003 Roasting process assets (including kilns and furnaces) 30 * 1 Jul 2003 Sintering process assets (including continuous sintering machines) 30 * 1 Jul 2003 Smelting process assets (including furnaces) 25 * 1 Jul 2003 Solution treatment and metal recovery assets 20 * 1 Jul 2003 Solvent extraction process assets (including mixer-settler units) 20 * 1 Jul 2003 Tailings stills 20 * 1 Jul 2003 Infrastructure support assets: Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers) 25 * 1 Jul 2003 Mineral treatment structure 40 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Materials handling assets: Belt magnets, samplers, metal detectors and analysers 15 * 1 Jul 2003 Bins, chutes, hoppers, bunkers and silos 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt) 20 * 1 Jul 2003 Vibrating 15 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks and spheres 25 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Stacks (chimney) 30 * 1 Jul 2003 Stockpile assets: Reclaim tunnel flow valves and activators 25 * 1 Jul 2003 Stackers, reclaimers and stacker/reclaimers 25 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Trippers/stackers and stacking conveyor systems 25 * 1 Jul 2003 Tunnel vent and exhaust fans 15 * 1 Jul 2003 Water recycling facilities 20 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Weighing machines (including weighers for feeders and conveyors) 20 * 1 Jul 2004 Mineral dressing assets: Classification, gravity separation and dewatering assets: Centrifuges 15 * 1 Jul 2003 Cyclones: Dense medium and heavy medium 8 * 1 Jul 2003 Generally (including classifying, desliming, and hydrocyclones) 15 * 1 Jul 2003 Generally 18 * 1 Jul 2003 Hydraulic classifiers and teetered bed separators 20 * 1 Jul 2003 Jigs 25 * 1 Jul 2003 Pneumatic tables and air separators 25 * 1 Jul 2003 Settling cones 25 * 1 Jul 2003 Shaking tables 25 * 1 Jul 2003 Sluices and cone concentrators 25 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Electrostatic separation assets 20 * 1 Jul 2003 Filtration assets (including pressure filtration and vacuum filtration equipment) 15 * 1 Jul 2003 Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) 20 * 1 Jul 2003 Magnetic separation assets (including cross belt, drum and disc types) 20 * 1 Jul 2003 Screening assets 15 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Railway infrastructure assets and rolling-stock - see Table A Rail freight and passenger transport services (47100 to 47200) Surface mobile mining machines: Bucket wheel excavators 30 * 1 Jul 2002 Compressors 20 * 1 Jul 2002 Cranes 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Draglines 30 * 1 Jul 2002 Drill rigs (Production) 10 * 1 Jul 2002 Electric rope shovels 25 * 1 Jul 2002 Generators 10 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Hydraulic excavators (including hydraulic front shovels) 10 * 1 Jul 2002 Lighting systems 10 * 1 Jul 2002 Off highway trucks (including articulated, rigid dump, service, fuel and water trucks) 10 * 1 Jul 2002 Rollers 15 * 1 Jul 2002 Scrapers 7 * 1 Jul 2002 Skid steer loader 7 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Tailings dams 20 1 Jan 2001 Underground mobile mining machines: Compressors 10 * 1 Jul 2002 Continuous haulage systems 10 * 1 Jul 2002 Continuous miners 10 * 1 Jul 2002 Drill rigs: Diamond 20 * 1 Jul 2002 Production 7 * 1 Jul 2002 Feeder breakers 15 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Jumbos 10 * 1 Jul 2002 Load-haul-dump machines 6 * 1 Jul 2002 Long-wall equipment: Armoured face conveyors 6 * 1 Jul 2002 Beam stage loaders 7 * 1 Jul 2002 Hydraulic pump modules 15 * 1 Jul 2002 Hydraulic roof supports 10 * 1 Jul 2002 Impact crushers 10 * 1 Jul 2002 Mobile conveyors tail end 5 * 1 Jul 2002 Roof support relocation vehicles 10 * 1 Jul 2002 Shearers 7 * 1 Jul 2002 Shearer carriers 10 * 1 Jul 2002 Maintenance vehicles 8 * 1 Jul 2002 Personnel transporters 8 * 1 Jul 2002 Raise borers and down reamers 20 * 1 Jul 2002 Roof bolters 8 * 1 Jul 2002 Scissor lifts 6 * 1 Jul 2002 Shuttle cars 12 * 1 Jul 2002 Skid steer loaders 12 * 1 Jul 2002 Underground haulage trucks 6 * 1 Jul 2002 Wheel loaders 6 * 1 Jul 2002 Workshop plant 20 1 Jan 2001 Coal mining (06000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coal preparation assets: Centrifuges 15 * 1 Jul 2003 Crushing assets (including feeder breakers, impact, roller and rotary crushers) 20 * 1 Jul 2003 Cyclones: Dense medium, heavy medium 6 * 1 Jul 2003 Generally (including classifying, desliming and hydrocyclones) 10 * 1 Jul 2003 Filtration assets (including belt, drum and vacuum filters) 15 * 1 Jul 2003 Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) 20 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Jigs and heavy medium baths 25 * 1 Jul 2003 Magnetic separators 20 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Infrastructure support assets: Analysers, belt magnets, grinding mills, metal detectors and samplers 15 * 1 Jul 2003 Coal preparation facility framework/structure 40 * 1 Jul 2003 Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers) 25 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally (including centrifugal pumps) 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Tunnel vent or exhaust fans 15 * 1 Jul 2003 Valves and other non pipe fittings 10 * 1 Jul 2003 Water recycling facility 20 * 1 Jul 2003 Water storage dams (including fire services dams and water storage dams generally) 30 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Materials handling assets: Bins, chutes, hoppers, silos and storage bunkers 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt feeders) 20 * 1 Jul 2003 Vibrating feeders 15 * 1 Jul 2003 Stockpile spraying system 20 * 1 Jul 2003 Stockpile stackers, reclaimers and stacker reclaimers: Generally (including all machinery) 25 * 1 Jul 2003 Reclaim tunnels 25 * 1 Jul 2003 Trippers/stackers 25 * 1 Jul 2003 Oil and gas extraction (07000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery: Control systems 10 * 1 Jul 2002 Domestic gas processing assets (including centrifugal compressor, column, gas turbine, heat exchanger, piping and turbo expander) 30 *# 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Flare towers for gas flares 25 *# 1 Jul 2002 Fractionation train assets (including air coolers, columns, compressors, heat exchangers, piping and pumps) 30 *# 1 Jul 2002 Hot water system assets 17 ½ *# 1 Jul 2002 Instruments 12 ½ * 1 Jul 2002 LNG holding facility assets (including boil off gas compressors, cryogenic storage tanks, loading arms, pumps and tanks) 30 *# 1 Jul 2002 LNG train assets (including centrifugal compressors, columns, cryogenic heat exchangers, gas turbine drivers and other heat exchangers) 30 *# 1 Jul 2002 Stabiliser process assets (including columns, heat exchangers, pumps and reciprocating compressors) 30 *# 1 Jul 2002 Storage and loading assets (including cryogenic storage tanks, jetties, loading arms, LPG chillers and pumps) 30 *# 1 Jul 2002 Trunkline onshore terminal (TOT) assets: Flash tanks 20 *# 1 Jul 2002 Slugcatcher and associated piping 30 *# 1 Jul 2002 Valves including control valves 12 ½ * 1 Jul 2002 Gas production assets: Central production facility assets: Boilers 10 * 1 Jul 2002 Cabling for power and control systems 30 *# 1 Jul 2002 Diesel systems 15 * 1 Jul 2002 Drains systems 20 *# 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare system assets: Carbon steel piping 15 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Stainless steel piping 30 *# 1 Jul 2002 Fuel gas systems 30 *# 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skid, vessels and assets used onshore) 30 *# 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Heat exchangers 30 *# 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Major stainless steel (or lined) vessels 30 *# 1 Jul 2002 Offshore platforms: Generally (including accommodation modules, flare structures, helidecks, jackets, primary steel work and topsides secondary steel work) 30 *# 1 Jul 2002 Topsides tertiary steelwork (including handrails, ladders and stairs) 15 * 1 Jul 2002 Piping 30 *# 1 Jul 2002 Pumps: Circulation pump 12 ½ * 1 Jul 2002 Generally 20 *# 1 Jul 2002 Seawater lift pumps 15 * 1 Jul 2002 Shutdown and fire/gas systems 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 30 *# 1 Jul 2002 Utility air compressors 15 * 1 Jul 2002 Coal seam gas extraction assets: Infield gathering systems used for gas and associated water (including polyethylene (PE) pipes and pumps) 20 *# 1 Jul 2016 Water assets: Storage ponds and tanks for water and brine 30 *# 1 Jul 2016 Treated water distribution assets 30 *# 1 Jul 2016 Treated water irrigation assets - see Table A Agriculture, Forestry and Fishing (01110 to 05290), water assets Water treatment facility assets (including desalination plants, reverse osmosis, brine concentration and crystallisation assets) 20 *# 1 Jul 2016 Well assets: Downhole equipment (including pumps, but excluding well casing) 5 * 1 Jul 2016 Wellpad surface assets (including christmas trees, separators and telemetry equipment) 20 *# 1 Jul 2016 Wells 20 *# 1 Jul 2016 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Infield pipeline 30 *# 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 20 *# 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 15 * 1 Jul 2002 Wellheads and christmas trees 30 *# 1 Jul 2002 Oil production assets: Central production facility assets (excluding FPSOs): Boilers 10 * 1 Jul 2002 Circulation pumps 12 ½ * 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skids, vessels and assets used onshore) 15 * 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Generally (including offshore platforms) 15 * 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Pumps: Circulation pumps 12 ½ * 1 Jul 2002 Other 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 15 * 1 Jul 2002 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring system) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring system) 20 *# 1 Jul 2002 Infield pipelines 15 * 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 15 * 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 10 * 1 Jul 2002 Wellheads and christmas trees 15 * 1 Jul 2002 Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Iron ore mining (08010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure support assets: Blowers, high pressure 15 * 1 Jan 2006 Dust suppression/control equipment 15 * 1 Jan 2006 Materials handling assets: Feeders: Vibrating 10 * 1 Jan 2006 Mineral dressing assets: Cyclones, dense/heavy medium (unlined nihard) 1 * 1 Jan 2006 Dense medium separation assets (including baths and drums) 20 * 1 Jan 2006 Magnetic separation assets: LIMS (low intensity magnetic separators) 20 * 1 Jan 2006 WHIMS (wet high intensity magnetic separators) 15 * 1 Jan 2006 Screening assets 10 * 1 Jan 2006 Gold ore mining (08040) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gold ore processing assets: Adsorption process assets 15 * 1 Jul 2004 Carbon regeneration kilns 12 * 1 Jul 2004 Concentrators (including inline pressure jigs and mechanical concentrators) 10 * 1 Jul 2004 Crushing assets: Cone/gyratory crushers 20 * 1 Jul 2004 Hydraulic rock breakers 12 * 1 Jul 2004 Jaw crushers 20 * 1 Jul 2004 Electrowinning/electrorefining assets 17 * 1 Jul 2004 Elution columns 12 * 1 Jul 2004 Elution storage tanks 17 * 1 Jul 2004 Laboratory assets: Atmospheric adsorption spectrometers 10 * 1 Jul 2004 Generally (including drying ovens, pulverisers, crushers, gas fired ovens, fume cupboards) 15 * 1 Jul 2004 Leaching process assets (including carbon in pulp and carbon in leach processes) 15 * 1 Jul 2004 Shaking tables 12 * 1 Jul 2004 Smelting furnaces 15 * 1 Jul 2004 Thickening assets 20 * 1 Jul 2004 Mineral sand mining (08050) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) 20 * 1 Jan 2003 Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) 15 * 1 Jan 2003 Crushing assets (including drum scrubbers) 30 * 1 Jan 2003 Dredges 20 * 1 Jul 2009 Drying assets: Generally (including flash and fluid bed dryers and fluid bed heaters) 20 * 1 Jan 2003 Rotary dryer kilns 30 * 1 Jan 2003 Dust management assets: Baghouse filters and extractors 30 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Multiclones 20 * 1 Jan 2003 Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) 20 * 1 Jan 2003 Filtration/dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) 15 * 1 Jan 2003 Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators and wet high intensity magnets) 20 * 1 Jan 2003 Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) 30 * 1 Jan 2003 Screening assets (including screens and trommels) 15 * 1 Jan 2003 Support assets: Control systems 10 * 1 Jan 2003 Pipes and pipelines (including valves and fittings): Generally 20 * 1 Jan 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps 20 * 1 Jan 2003 Tanks: Constant density and thickening 20 * 1 Jan 2003 Generally (including acid leaching and water) 15 * 1 Jan 2003 Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) 30 * 1 Jan 2003 Waste gas handling assets: Afterburners 20 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Electrostatic precipitators 30 * 1 Jan 2003 Scrubbers and stacks 20 * 1 Jan 2003 Nickel ore mining (08060) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Nickel ore processing assets: Mineral treatment structures (including structure holding walkways, supporting assets and thoroughfares) 20 * 1 Jul 2004 Reagent pumps (including high pressure acid leach pumps) 5 * 1 Jul 2004 Construction material mining (09110 to 09190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Control systems (for conveying, crushing and screening assets) 10 * 1 Jul 2003 Conveyors: Gravity take-up 25 * 1 Jul 2003 Screw take-up 15 * 1 Jul 2003 Crushers: Generally 20 * 1 Jul 2003 Mobile (track or wheel mounted machinery including screening and conveying components) 15 * 1 Jul 2003 Cyclones 15 * 1 Jul 2003 Dredges 20 * 1 Jul 2009 Drill rigs 8 * 1 Jul 2003 Electrical switching assets 20 * 1 Jul 2003 Graders 15 * 1 Jul 2003 Heavy mobile quarry assets not specifically listed - see Table A Mining (06000 to 10900) Hydraulic oversize rock breakers (mounted above primary crusher) 8 * 1 Jul 2003 Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) 20 * 1 Jul 2003 Pug mills 15 * 1 Jul 2003 Screening assets 12 * 1 Jul 2003 Wheel loaders 10 * 1 Jul 2003 Wire saws 10 * 1 Jul 2003 Petroleum exploration services (10112) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets used offshore: Down hole geophysics units - skid mounted 10 * 1 Jan 2007 Drill strings 3 * 1 Jan 2007 Offshore drilling rigs (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, platforms, rig powering and transmissions) 20 * 1 Jan 2007 Exploration assets used onshore: Down hole geophysics units - truck mounted 12 * 1 Jan 2007 Drill strings 4 * 1 Jan 2007 Onshore surface drilling rigs (including blow out preventers, derricks, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmissions) 15 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Seismic survey assets: Airguns 5 * 1 Jan 2007 Hydrophones 5 * 1 Jan 2007 Mineral exploration services (10122) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets: Drill rigs: Surface (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmission and trucks) 10 * 1 Jan 2007 Underground 5 * 1 Jan 2007 Geophysical survey assets: Airborne geophysical assets (including magnetometers, receivers and transmitters): Aircraft integrated 10 * 1 Jan 2007 Aircraft demountable 8 * 1 Jan 2007 Down hole geophysical assets (including acoustic televiewers, callipers, density tools, dipmeters, draw works, neutron probes, sonic probes, receiver/transmitter modules and sondes): Portable assets 5 * 1 Jan 2007 Vehicle integrated assets 8 * 1 Jan 2007 Ground geophysical assets (including gravity instruments, resistivity receivers and transmitters, scintillometers and spectrometers) 5 * 1 Jan 2007 Portable ground geophysical assets (including electromagnetics, ground magnetics, ground penetrating radars and radiometrics) 5 * 1 Jan 2007 Seismic survey assets: Cabling 3 * 1 Jan 2007 Geophones 5 * 1 Jan 2007 Global positioning systems 5 * 1 Jan 2007 Processing systems 3 * 1 Jan 2007 Recording systems 10 * 1 Jan 2007 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Vibration source assets: Buggy mounted shear wave vibrators 10 * 1 Jan 2007 Drilling rigs - shot hole 10 * 1 Jan 2007 Ground impactors 4 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Other mining support services (10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Blasting assets: Augers 10 * 1 Jul 2017 Blast hole pumps 7 * 1 Jul 2017 Explosive boxes 5 * 1 Jul 2017 Magazines 10 * 1 Jul 2017 Mobile processing units (MPU) Surface Motor vehicles - see Table B Motor vehicles and trailers MPU 9 * 1 Jul 2017 Underground MPU (incorporating motor vehicle and MPU) 6 * 1 Jul 2017 Remote control blasting units 5 * 1 Jul 2017 Stemming buckets 7 * 1 Jul 2017 Dewatering pumps 12 * 1 Jul 2017 Surface drill rigs (production) 10 * 1 Jul 2017 MANUFACTURING (11110 to 25990) Meat processing (11110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boning room assets: Boneless meat packing stations 20 * 1 Jul 2013 Boning and slicing stations 20 * 1 Jul 2013 Boning hoists 5 * 1 Jul 2013 Chine bone removal machines 10 * 1 Jul 2013 De-sinewed mince meat machines 10 * 1 Jul 2013 Dicing and mincing machines 10 * 1 Jul 2013 Dump and product bins 15 * 1 Jul 2013 Frenching machines 8 * 1 Jul 2013 Knuckle and aitch bone pullers 5 * 1 Jul 2013 Loin/saddle deboning machines 10 * 1 Jul 2013 Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Pneumatic knives (including meat trimmers/round knives and de-fatting knives) 2 * 1 Jul 2013 Pork brine and marinade mixers 10 * 1 Jul 2013 Pork de-rinders 10 * 1 Jul 2013 Pork marinade injectors 10 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Sausage filling machines 10 * 1 Jul 2013 Saws: Band saws 10 * 1 Jul 2013 Bone saws 5 * 1 Jul 2013 Breaking saws: Circular electric 3 * 1 Jul 2013 Circular hydraulic 2 * 1 Jul 2013 Reciprocating electric 5 * 1 Jul 2013 Reciprocating pneumatic 3 * 1 Jul 2013 Skinning or denuding machines 10 * 1 Jul 2013 Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Weight graders 5 * 1 Jul 2013 X-ray and chemical lean analysis machines 10 * 1 Jul 2013 Cold storage assets: Air curtains 5 * 1 Jul 2013 Ammonia condensers 10 * 1 Jul 2013 Blast freezer tunnels 20 * 1 Jul 2013 Blast freezers 20 * 1 Jul 2013 Carbon dioxide (CO2) snow making machines 10 * 1 Jul 2013 Carton conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Chiller tunnels 20 * 1 Jul 2013 Chillers (incorporating pneumatic gates) 15 * 1 Jul 2013 De-humidifiers: Desiccant 10 * 1 Jul 2013 Refrigerant 15 * 1 Jul 2013 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 5 * 1 Jul 2013 Evaporators 15 * 1 Jul 2013 Freezers 20 * 1 Jul 2013 Load out bays (incorporating air tight truck pads and hydraulic platforms) 15 * 1 Jul 2013 Overhead carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Plate freezers 20 * 1 Jul 2013 Pressure vessels 20 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Storage racking and stillages 10 * 1 Jul 2013 Transfer roller conveyors 10 * 1 Jul 2013 Livestock handling assets: Cattle soaker pens 15 * 1 Jul 2013 Cattle wash/soaker control systems 10 * 1 Jul 2013 Cattle washes 15 * 1 Jul 2013 Cattle yards (incorporating concrete base and galvanised steel posts and rails) 20 * 1 Jul 2013 Feed auger systems 10 * 1 Jul 2013 Hydraulic forcing pen gates 10 * 1 Jul 2013 Lead-up races 20 * 1 Jul 2013 Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) 15 * 1 Jul 2013 Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails) 20 * 1 Jul 2013 Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails) 10 * 1 Jul 2013 Water troughs 12 * 1 Jul 2013 Packaging assets: Automatic carton erecting and lidding machines 10 * 1 Jul 2013 Bagging machines 5 * 1 Jul 2013 Bar code label printers 3 * 1 Jul 2013 Bar code readers 4 * 1 Jul 2013 Carton weigh label stations 7 * 1 Jul 2013 Flow wrappers 10 * 1 Jul 2013 Labelling machines 5 * 1 Jul 2013 Meat compactors 10 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Netting machines 5 * 1 Jul 2013 Palletisers and de-palletisers 10 * 1 Jul 2013 Shrink wrappers 10 * 1 Jul 2013 Strapping machines 5 * 1 Jul 2013 Transfer belt conveyors (incorporating belts, drive motors and supporting structures) 10 * 1 Jul 2013 Vacuum packaging systems (incorporating vacuum pumps and booster pumps): Rotary systems 12 * 1 Jul 2013 Tunnel systems 12 * 1 Jul 2013 Weighing scales 4 * 1 Jul 2013 Rendering plant: Bagging/weigh batching machines 10 * 1 Jan 2001 Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins) 15 * 1 Jan 2001 Blood drying equipment (includes blood holding tanks, agitated holding tanks, coagulators, driers, decanters and dried blood hoppers) 10 * 1 Jan 2001 Cookers and driers (includes batch cookers, continuous cookers, continuous driers and pre-heater) 15 * 1 Jan 2001 Decanters/centrifuges 12 * 1 Jan 2001 Environmental control equipment (including condensers and associated equipment, bio-filters, air- scrubbers, after-burners and dissolved air flotation systems) 10 * 1 Jan 2001 Feathrolysers/feather hydrolysers 10 * 1 Jan 2001 Magnets 15 * 1 Jan 2001 Mills 10 * 1 Jan 2001 Mincers/grinders 5 * 1 Jan 2001 Pans and screens (includes percolator pans/screen and shaker screens) 15 * 1 Jan 2001 Pre-breakers/pre-hoggers 10 * 1 Jan 2001 Screw and bucket elevators 10 * 1 Jan 2001 Screw presses/expeller presses 13 * 1 Jan 2001 Separators/polishers 15 * 1 Jan 2001 Tallow storage tanks 15 * 1 Jan 2001 Waste heat evaporators 15 * 1 Jan 2001 Slaughter floor assets: Beef hide pullers (fixed and traversing) 15 * 1 Jul 2013 Bung ring expanders: Pneumatic 3 * 1 Jul 2013 Manual hand held 5 * 1 Jul 2013 Cattle restrainers (incorporating centre track belly conveyors) 12 * 1 Jul 2013 Carcass cleaning systems: Cutting line sanitising systems (incorporating vacuum pumps and collection tanks) 8 * 1 Jul 2013 Decontamination chambers 20 * 1 Jul 2013 Dehorners 5 * 1 Jul 2013 Electrical immobilisers 12 * 1 Jul 2013 Electrical stimulators 12 * 1 Jul 2013 Evisceration tables (incorporating organ pans) 15 * 1 Jul 2013 Head cutters and droppers: Automatic 10 * 1 Jul 2013 Hand held hydraulic 5 * 1 Jul 2013 Hock cutters 5 * 1 Jul 2013 Knife blade sharpening machines 5 * 1 Jul 2013 Knocking boxes (incorporating head restrainers) 12 * 1 Jul 2013 Landing tables and bleed slat conveyors 15 * 1 Jul 2013 NLIS readers: Hand held wands 2 * 1 Jul 2013 Fixed gate readers 10 * 1 Jul 2013 Swinging gate readers 5 * 1 Jul 2013 Offal processing assets: Chilled water systems 10 * 1 Jul 2013 Fat vacuum transfer systems 10 * 1 Jul 2013 Head splitters 7 * 1 Jul 2013 Intestine processing machines 10 * 1 Jul 2013 Jaw breakers 5 * 1 Jul 2013 Offal bins 15 * 1 Jul 2013 Offal chutes 15 * 1 Jul 2013 Offal cutting tables 15 * 1 Jul 2013 Offal packing stations 15 * 1 Jul 2013 Offal transfer conveyors (incorporating belts, drives, motors and supporting structure) 10 * 1 Jul 2013 Offal tumblers 10 * 1 Jul 2013 Offal washers 10 * 1 Jul 2013 Tongue cleaners 10 * 1 Jul 2013 Tripe cookers/centrifuges 10 * 1 Jul 2013 Overhead bleed, dressing and trim conveyors ((incorporating housings, handles, chains and motors) including elevators and lowerators) 20 * 1 Jul 2013 Pneumatic knives: De-hiding knives 2 * 1 Jul 2013 Meat trimmers/round knives and de-fatting knives 2 * 1 Jul 2013 Preparation and trimming stations 15 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Saws: Brisket saws 5 * 1 Jul 2013 Splitting saws 5 * 1 Jul 2013 Scribing saws 3 * 1 Jul 2013 Sheep brisket scissors 5 * 1 Jul 2013 Sheep restrainers (incorporating belts, pulleys, drives and motors) 10 * 1 Jul 2013 Sheep skin pullers 10 * 1 Jul 2013 Specialised pork slaughter floor assets: Carbon dioxide (CO2) stunning chambers (incorporating carousels) 10 * 1 Jul 2013 Carcass grading probes 4 * 1 Jul 2013 De-hairing machines 10 * 1 Jul 2013 Gambrel tables 15 * 1 Jul 2013 Polishers 10 * 1 Jul 2013 Scalding tanks 15 * 1 Jul 2013 Singers 10 * 1 Jul 2013 Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) 8 * 1 Jul 2013 Stunners: Electric stunners 5 * 1 Jul 2013 Manual bolt stunners with cartridges 5 * 1 Jul 2013 Pneumatic bolt stunners 7 * 1 Jul 2013 Waste belt conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Waste screw conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Support assets: Air and spring balancers and counter weights 5 * 1 Jul 2013 Compressed air assets: Air compressors 10 * 1 Jul 2013 Air dryers 10 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Control systems assets: Flow meters 10 * 1 Jul 2013 Instruments and sensors 10 * 1 Jul 2013 Turbidity meters 7 * 1 Jul 2013 Variable speed drives (VSDs) 10 * 1 Jul 2013 Fire protection systems 15 * 1 Jul 2013 Hand air driers 3 * 1 Jul 2013 Hand wash basins 15 * 1 Jul 2013 Hide preparation assets: Bale presses 10 * 1 Jul 2013 Sheep skin and hide mixers, salt tumblers and agitators 6 * 1 Jul 2013 Hydraulic power packs 10 * 1 Jul 2013 Laboratory assets 10 * 1 Jul 2013 Sterilisers 15 * 1 Jul 2013 Truck and livestock crate washes 20 * 1 Jul 2013 Waste water assets: Aerators and agitators 10 * 1 Jul 2013 Aerobic ponds 30 * 1 Jul 2013 Anaerobic ponds 30 * 1 Jul 2013 Belt filter presses 15 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Dissolved air flotation systems 15 * 1 Jul 2013 Effluent distribution pipes 15 * 1 Jul 2013 Effluent drum filters 10 * 1 Jul 2013 Effluent irrigators (including centre pivot, lateral and travelling gun) 10 * 1 Jul 2013 Effluent pumps 7 * 1 Jul 2013 Effluent screens 10 * 1 Jul 2013 Effluent storage tanks 15 * 1 Jul 2013 Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pond covers 10 * 1 Jul 2013 Pond liners 10 * 1 Jul 2013 Sequential batch reactors 10 * 1 Jul 2013 Settling ponds 30 * 1 Jul 2013 Solids dewatering presses 10 * 1 Jul 2013 Water assets: Boilers 20 * 1 Jul 2013 Bore pumps 7 * 1 Jul 2013 Bores 30 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Clarifiers 20 * 1 Jul 2013 High stage pump sets 7 * 1 Jul 2013 Hot water systems 10 * 1 Jul 2013 Heat exchangers 10 * 1 Jul 2013 Raw water filters 15 * 1 Jul 2013 Raw water in-feed pump sets 10 * 1 Jul 2013 Reverse osmosis systems (incorporating pumps, pipe work, membranes and controls) 10 * 1 Jul 2013 Water distribution pipes 20 * 1 Jul 2013 Water softeners 10 * 1 Jul 2013 Water storage tanks 20 * 1 Jul 2013 Water tank liners 15 * 1 Jul 2013 Poultry processing (11120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chilling assets: Freezers (including blast tunnels, in-line air chillers, and spiral freezers) 15 * 1 Jul 2017 Spin chillers and immersion chillers 15 * 1 Jul 2017 Conveyors: overhead chains (carrying birds) 1 * 1 Jul 2017 Cut up & portion cutting assets: Cut-up machines (for body, breast, legs, necks, wings etc) 12 * 1 Jul 2017 Dicers, flatteners and portion cutters (including air, bowl, vacuum, vertical, water jet etc) 6 * 1 Jul 2017 Deboning area assets: Automatic deboners 10 * 1 Jul 2017 Bone scanners (x-ray or photo) 7 * 1 Jul 2017 Cone lines 10 * 1 Jul 2017 Extruders, grinders and mechanical deboned meat (MDM) machines 10 * 1 Jul 2017 Saws and pneumatic guns 5 * 1 Jul 2017 Skinners 6 * 1 Jul 2017 Defeathering equipment: Pluckers or pickers 13 * 1 Jul 2017 Pluckers (waterfowl necks or tails) 7 * 1 Jul 2017 Pluckers (drums and wax peelers) 6 * 1 Jul 2017 Scalders (air or water) 11 * 1 Jul 2017 Waxing tanks 8 * 1 Jul 2017 Evisceration equipment: Croppers, feet removers, giblet processors, head removers, heart lung harvesters, heart lung separators, openers, vent cutters etc) 11 * 1 Jul 2017 Inside/outside bird washers 15 * 1 Jul 2017 Further processing assets: Coating machines, breaders, dusters etc 10 * 1 Jul 2017 Filling machines (including Kiev, sausage, stuffing etc) 10 * 1 Jul 2017 Injectors (including brine, saline, seasoning etc) 15 * 1 Jul 2017 Marinating machines (including marinade sprayers, mixers, vacuum tumbler massagers etc) 10 * 1 Jul 2017 Ovens and cookers (including gyro, spiral, steam, thermal fluid fryers, vertical airflow etc) 15 * 1 Jul 2017 Grading equipment: Camera vision scanners 6 * 1 Jul 2017 Overhead chain weighing, sorting, and transfer systems 7 * 1 Jul 2017 Killing equipment: Controlled atmosphere stunning (CAS) machines 10 * 1 Jul 2017 Electric water stunners 12 * 1 Jul 2017 Killers 12 * 1 Jul 2017 Live bird handling systems (including live bird containers) 12 * 1 Jul 2017 Packaging machines generally (bagging machines, batchers, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Shrink dip tanks and shrink wrap tunnels 10 * 1 Jul 2017 Cured meat and smallgoods manufacturing (11130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary assets: Analysers (including meat analysers) 10 * 1 Jul 2016 Barcode readers, RF guns, scanner guns etc 5 * 1 Jul 2016 Benches and tables 15 * 1 Jul 2016 Bin and tray washers 12 * 1 Jul 2016 Bin lifters and tippers 15 * 1 Jul 2016 Bins: Plastic 5 * 1 Jul 2016 Stainless steel 15 * 1 Jul 2016 Boot washers 10 * 1 Jul 2016 Cages, stillages and trolleys (stainless steel) 15 * 1 Jul 2016 Chillers 15 * 1 Jul 2016 Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) 10 * 1 Jul 2016 Die sets 15 * 1 Jul 2016 Flake ice machines 10 * 1 Jul 2016 Freezers (including blast freezers, crust freezers etc) 15 * 1 Jul 2016 Hoppers 12 * 1 Jul 2016 Piping, pipelines and pipework (stainless steel) 20 * 1 Jul 2016 Platforms and gantries 15 * 1 Jul 2016 Racking and shelving 10 * 1 Jul 2016 Tray stackers/destackers 10 * 1 Jul 2016 Waste water management and treatment systems 20 * 1 Jul 2016 Post-production and packaging assets: Carton tapers 5 * 1 Jul 2016 Clipping/tying/stringing machines (including tie clipping machines) 10 * 1 Jul 2016 Dicing and shredding assets 15 * 1 Jul 2016 Packaging machines generally (bagging machines, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Pasteurisers 15 * 1 Jul 2016 Rods and smoke sticks 12 * 1 Jul 2016 Shrink dip tanks and shrink tunnels 10 * 1 Jul 2016 Slicers and slicing line assets 17 * 1 Jul 2016 Smokehouses 20 * 1 Jul 2016 Thermoformers 15 * 1 Jul 2016 Production assets generally for bacon, ham, meat emulsion products, smallgoods etc (including band saws, cookers, cutters, deboning machines, dicing machines, emulsifiers, filling machines, grinding machines, guillotines, injecting machines, massaging machines, meat pumps, microwave cooking tunnels, mixing machines, netting machines, pump grinders, sausage linkers, shredders, tumbling machines etc) 12 * 1 Jul 2016 Raw material preparation and receiving assets: Brine/pickle preparation system assets 15 * 1 Jul 2016 Carton lifters and pallet lifters 10 * 1 Jul 2016 Carton shredding/stripping machines 10 * 1 Jul 2016 Curing machines 17 * 1 Jul 2016 Decartoning machines 10 * 1 Jul 2016 Floor scales (platform scales) 10 * 1 Jul 2016 Thawing assets (including defrosters, tempering systems and thawers) 15 * 1 Jul 2016 Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) - see Table B Dairy product manufacturing (11310 to 11330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary and support assets: Air compression assets - see Table B Air compression assets Automated guided vehicles 12 * 1 Jul 2017 Bag and cardboard compactors 15 * 1 Jul 2017 Benches and tables 15 * 1 Jul 2016 Bin tippers 15 * 1 Jul 2017 Bins generally: Plastic 8 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Boilers - see Table B Boilers Boot washers 10 * 1 Jul 2016 Cages (including cardboard cages and pallet cages) 10 * 1 Jul 2016 Chemical and flammable storage cabinets 10 * 1 Jul 2016 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2016 Contaminant detectors (including magnets, metal detectors and x-ray units) 10 * 1 Jul 2017 Control systems - see Table B Control systems and control system assets Conveyors 15 * 1 Jul 2016 Cooling assets: Chillers 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Crate handling assets (including lifters, stackers and de-stackers, turners etc) 12 * 1 Jul 2016 Dehumidifiers 15 * 1 Jul 2017 Dock levellers 15 * 1 Jul 2016 Dosing systems 15 * 1 Jul 2016 Dust extractors and collectors 20 * 1 Jul 2017 Fire control and alarm assets - see Table B Fire control and alarm assets Floor scrubbers and polishers 10 * 1 Jul 2016 Foamers 10 * 1 Jul 2016 Infeed water treatment assets (excluding water storage tanks) 15 * 1 Jul 2017 Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 10 * 1 Jul 2016 Laboratory equipment - see Table B Laboratory assets used in quality control, sample checking etc Lifting and handling assets: Forklifts - see Table B Forklifts Hoists 10 * 1 Jul 2016 Lifters (including small bin, box, drum, roll and vacuum lifters) 10 * 1 Jul 2017 Pallet jacks and pallet trucks 10 * 1 Jul 2016 Scissor lifts 15 * 1 Jul 2016 Milk tankers (incorporating tank and trailer) 15 *# 1 Jul 2017 Piping, pipelines and pipework 20 * 1 Jul 2016 Power transformers 40 * 1 Jul 2017 Pumps: Chemical pumps 10 * 1 Jul 2017 Product pumps 12 * 1 Jul 2017 Vacuum pumps 12 * 1 Jul 2017 Water pumps 15 * 1 Jul 2017 Racking 15 * 1 Jul 2016 Refrigeration assets - see Table B Refrigeration assets Resin beads for milk and protein processing and water filtration 5 * 1 Jul 2016 Scales 10 * 1 Jul 2016 Shelving 12 * 1 Jul 2016 Silos 20 * 1 Jul 2016 Steelwork structures (including ladders, platforms and walkways) 20 * 1 Jul 2016 Tanks: Chemical storage tanks 15 * 1 Jul 2016 Water storage tanks 20 * 1 Jul 2016 Trolleys 10 * 1 Jul 2016 Valves 15 * 1 Jul 2016 Washers (including bottle and crate washers) 15 * 1 Jul 2016 Waste water treatment assets 20 * 1 Jul 2016 Water filtration system assets (excluding resin beads) 15 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2016 Assets used in common for product manufacturing and processing: Feeders (including loss-in-weight feeders and volumetric feeders) 10 * 1 Jul 2017 Heat exchangers 15 * 1 Jul 2016 Heaters (including air heaters and concentrate heaters) 20 * 1 Jul 2017 Homogenisers 15 * 1 Jul 2016 Hoppers 15 * 1 Jul 2017 In-line moisture meters and moisture controllers 10 * 1 Jul 2017 Membrane filtration system assets 15 * 1 Jul 2016 Mixers and blenders 15 * 1 Jul 2016 Pasteurisers and thermalisers 15 * 1 Jul 2017 Separators, decanters, clarifiers and bactofuges 15 * 1 Jul 2017 Standardisers 15 * 1 Jul 2016 Tanks (including storage, mixing, process and balance tanks) 20 * 1 Jul 2016 UHT aseptic processing system assets 15 * 1 Jul 2016 Valve matrixes 15 * 1 Jul 2016 Assets for butter and ice cream manufacturing: Churns (includes continuous buttermakers, butter reworkers and ice cream freezers) 15 * 1 Jan 2001 Assets for cheese manufacturing: Blockformers 15 * 1 Jul 2017 Cheese cutting machines (including cutters, grinders, shredders and slicers) 15 * 1 Jul 2017 Cheese washers 15 * 1 Jul 2017 Continuous cheese making machines 15 * 1 Jul 2017 Cooker stretchers 15 * 1 Jul 2017 Extruders 15 * 1 Jul 2017 Moulding machines 15 * 1 Jul 2017 Moulds: Plastic 10 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Presses 20 * 1 Jul 2017 Vats: Cheese making vats 20 * 1 Jul 2017 Culture vats 15 * 1 Jul 2017 Assets for dairy powder manufacturing: 1 Jul 2017 Blowers 15 * 1 Jul 2017 Crystallisers 20 * 1 Jul 2017 Dryers (including fluid bed and spray) 20 * 1 Jul 2017 Evaporators (including circulation/vacuum chamber and falling film) 20 * 1 Jul 2017 Powder bins 20 * 1 Jul 2017 Sifters 15 * 1 Jul 2017 Assets for yoghurt manufacturing: 1 Jul 2017 Aerators 15 * 1 Jul 2017 Fruit dosing system assets 15 * 1 Jul 2017 Fermentation tanks 20 * 1 Jul 2017 Incubation room assets: Fans 4 * 1 Jul 2017 Heaters 8 * 1 Jul 2017 Insulated sandwich panels 20 * 1 Jul 2017 Packaging assets: Bottle unscramblers 15 * 1 Jul 2016 Cartoning assets (including carton and case erecting, packing and closing machines, carton sealers) 15 * 1 Jul 2016 Checkweighers 10 * 1 Jul 2016 Cheese wrapping machines (including overwrappers and thermoforming machines) 12 * 1 Jul 2017 Debaggers (debagging tables) 20 * 1 Jul 2016 Filling and sealing/capping machines 15 * 1 Jul 2017 Inkjet and laser label printers 7 * 1 Jul 2016 Palletisers and depalletisers 15 * 1 Jul 2016 Palletising robots 10 * 1 Jul 2016 Product identification labellers (including coding machines and label applicators) 10 * 1 Jul 2016 Shrink tunnels 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12 * 1 Jul 2016 Fruit and vegetable processing (11400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fruit and vegetable canning plant 20 1 Jan 2001 Fruit juice and fruit juice drink manufacturing assets: Evaporators (used in concentrate manufacture) 20 * 1 Jul 2010 Extraction assets: Break tanks 20 * 1 Jul 2010 Centrifugal decanters 15 * 1 Jul 2010 Crushing and milling assets (including hammer mills) 15 * 1 Jul 2010 Extractors (including presses and reamers) 20 * 1 Jul 2010 Filters (including membrane, pressure and vacuum filters) 20 * 1 Jul 2010 Finishers 20 * 1 Jul 2010 Fruit sizing assets (including sizing belts/heads and sorting tables) 10 * 1 Jul 2010 Pulp and rind mincers 20 * 1 Jul 2010 Pulper-finishers 15 * 1 Jul 2010 Roller/spreaders 20 * 1 Jul 2010 Tomato choppers 15 * 1 Jul 2010 Washers (including brush washers, flume tanks and pre-clean water hoppers) 15 * 1 Jul 2010 Filling and sealing assets: Bottle inverters 20 * 1 Jul 2010 Capping machines 15 * 1 Jul 2010 Cap sorters 10 * 1 Jul 2010 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2010 Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels) 15 * 1 Jul 2010 Filling machines (including aseptic fillers, bag in box fillers, cup fillers, gable top carton fillers and plastic bottle fillers) 20 * 1 Jul 2010 Handling assets: Bottle rinsing machines 20 * 1 Jul 2010 Bottle unscramblers 15 * 1 Jul 2010 Depalletisers 20 * 1 Jul 2010 Palletisers 20 * 1 Jul 2010 Stretch wrappers (pallet wrappers) 15 * 1 Jul 2010 Inspection assets: Checkweighers 10 * 1 Jul 2010 Vacuum seal testers 10 * 1 Jul 2010 Vision inspection assets (including cap inspection/rejection systems and label inspection machines) 6 * 1 Jul 2010 Packing assets: Cartoning assets (including carton and case erectors, carton sealers, case packers and overpackers) 15 * 1 Jul 2010 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2010 Hot melt adhesive (spot glue) applicators 10 * 1 Jul 2010 Label applicators 7 * 1 Jul 2010 Labellers 10 * 1 Jul 2010 Multipack machines 10 * 1 Jul 2010 Shrink sleeve applicators 15 * 1 Jul 2010 Shrinkwrappers 15 * 1 Jul 2010 Straw applicators 20 * 1 Jul 2010 Support assets: Air compressors and receivers 20 * 1 Jul 2010 Bins, cages and hoppers 20 * 1 Jul 2010 Boilers 20 * 1 Jul 2010 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2010 Control system assets (excluding personal computers but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2010 Conveyors (including augers, belt conveyors and bucket elevators) 15 * 1 Jul 2010 Fruit concentrate drum tippers 15 * 1 Jul 2010 Laboratory equipment: Electronic (including high performance liquid chromatography or HPLC machines, refractometers, spectrometry machines and titrimetric analysers) 7 * 1 Jul 2010 Non-electronic 10 * 1 Jul 2010 Pasteurisation assets: Pasteurisers (including heat exchangers) 15 * 1 Jul 2010 Tunnel pasteurisers 10 * 1 Jul 2010 Pipes 25 * 1 Jul 2010 Pumps: Cavity pumps 10 * 1 Jul 2010 Others (including centrifugal pumps) 15 * 1 Jul 2010 Refrigeration assets (including compressors, cooling towers, condensers and pumps) 15 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Water treatment filters: Carbon filters 15 * 1 Jul 2010 Membrane filters generally (including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters) 7 * 1 Jul 2010 UF membrane filters 5 * 1 Jul 2010 Weighbridges 20 * 1 Jul 2010 Tanks: Blending and mixing tanks 25 * 1 Jul 2010 Debittering tanks 30 * 1 Jul 2010 Storage tanks: Generally 30 * 1 Jul 2010 Jacketed 20 * 1 Jul 2010 Refrigerated 20 * 1 Jul 2010 Waste water storage/treatment tanks 20 * 1 Jul 2010 Jam-making plant 20 1 Jan 2001 Oil and fat manufacturing (11500) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): Preparatory and extraction assets: Preparatory and mechanical extraction assets: Breaking assets (including dehullers and crackers) 20 * 1 Jul 2012 Cookers (including conditioners and preheaters) 25 * 1 Jul 2012 Extruders (including screw presses) 20 * 1 Jul 2012 Milling and grinding assets (including flakers, hammer mills and roller mills) 20 * 1 Jul 2012 Pumps 8 * 1 Jul 2012 Vibratory screens 15 * 1 Jul 2012 Solvent extraction system assets: Distillation system assets (incorporating distillation columns, steam economisers, condensers, evaporators and oil strippers) 30 * 1 Jul 2012 Meal and cake processing assets (incorporating desolventisers, toasters, drying and cooling assets) 30 * 1 Jul 2012 Mineral oil recovery system assets (incorporating heat exchangers, mineral oil scrubbers and oil strippers) 30 * 1 Jul 2012 Solvent extractors (including hoppers and conveyors) 30 * 1 Jul 2012 Solvent water separation system assets (incorporating condensers, solvent water separators, steam ejectors and solvent receivers) 30 * 1 Jul 2012 Margarine and shortening processing assets: Pasteurisers 15 * 1 Jul 2012 Pin rotor machines (including plasticators and complectors) 25 * 1 Jul 2012 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2012 Scraped surface heat exchangers (including perfectors and crystallisers) 25 * 1 Jul 2012 Measuring and monitoring assets: Belt weighers 15 * 1 Jul 2012 Flow meters 10 * 1 Jul 2012 Laboratory assets: Colorimeters 10 * 1 Jul 2012 Furnace ovens 15 * 1 Jul 2012 Gas chromatograph analysers 10 * 1 Jul 2012 Moisture and protein analysers, electronic (including near infrared analysers) 10 * 1 Jul 2012 Spectrophotometers 15 * 1 Jul 2012 Vacuum separators 10 * 1 Jul 2012 Seed samplers, hydraulic driven 10 * 1 Jul 2012 Support assets: Centrifuges, decanters and separators 20 * 1 Jul 2012 Cooling towers (including packaged type) 20 * 1 Jul 2012 Deodorisers 30 * 1 Jul 2012 Drying assets (including vacuum dryers) 20 * 1 Jul 2012 Emission control assets: Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20 * 1 Jul 2012 Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20 * 1 Jul 2012 Filtration assets: Plate and frame presses and polished filters 30 * 1 Jul 2012 Pressure leaf filters 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Pipes and pipelines 25 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Stacks (steel flues) 20 * 1 Jul 2012 Tanks and vessels: Bulk oil storage tanks 30 * 1 Jul 2012 Other: Steel 20 * 1 Jul 2012 Stainless steel 30 * 1 Jul 2012 Linseed or flaxseed and other edible, non-modified, refined or solvent extracted oil processing assets (including chai, hemp, acacia and excluding olive oil): Preparatory and extraction assets: Cleaning and pre-cleaning assets (including seed cleaners and vibratory screens) 15 * 1 Jul 2017 Cookers 15 * 1 Jul 2017 Crushing and breaking assets (including grinders, flaking machines and seed crackers) 20 * 1 Jul 2017 Extruders (including expellers and screw presses) 15 * 1 Jul 2017 Filtration assets (including plate and frame presses and pressure leaf filters) 15 * 1 Jul 2017 Pipes and pipelines 20 * 1 Jul 2017 Tanks and vats 15 * 1 Jul 2017 Olive oil processing assets 15 * 1 Jul 2008 Packaging assets: Bag sewers - see Table B Packaging machines Capping machines 15 * 1 Jul 2012 Cartoning assets (including carton and case erecting, packing and closing machines) 15 * 1 Jul 2017 Coding machines 10 * 1 Jul 2012 Filling machines 20 * 1 Jul 2017 Labellers 10 * 1 Jul 2017 Palletisers and depalletisers 20 * 1 Jul 2012 Platform scales - see Table B Platform scales Robots (pick and place packaging machines) 10 * 1 Jul 2012 Wrapping machines (including shrink and stretch wrappers) 15 * 1 Jul 2012 Quality control assets (including metal detectors and magnets) 10 * 1 Jul 2012 Receiving and storage assets: Bins and containers 20 * 1 Jul 2017 Silos: Conditioning/sealed 20 * 1 Jul 2017 Meal 20 * 1 Jul 2012 Seed 30 * 1 Jul 2012 Underground seed storage assets (including concrete dump pits) 40 * 1 Jul 2012 Seed and product handling assets: Augers, conveyors, elevators and hoppers 15 * 1 Jul 2017 Support assets: Control systems (excluding personal computers) - see Table B Control systems and control system assets Cool rooms - see Table B Refrigeration assets Forklifts - see Table B Forklifts Generators - see Table B Power supply assets Weighbridges - see Table B Weighbridges Grain mill product manufacturing (11610) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Flour milling assets: Grain cleaning, milling and refining assets: Extraction and evaporation assets: Blowers, fans and evaporative coolers 15 * 1 Jul 2017 Control systems (dust collectors) - see Table B Control systems and control system assets Cyclones and dust collectors 20 * 1 Jul 2017 Grain screen cleaners 12 * 1 Jul 2017 Gravity tables or separators 20 * 1 Jul 2017 Hammer mills 15 * 1 Jul 2017 Horizontal scourers 13 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Intensive dampeners 20 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Purifiers 20 * 1 Jul 2017 Roller mills 20 * 1 Jul 2017 Rotary sieves 12 * 1 Jul 2017 Packaging assets: Bag sewers - see Table B packaging machines Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2017 Hoists 15 * 1 Jul 2017 Inspection equipment (including check weighers, metal detectors, counting machines etc) - see Table B Packaging machines Label applicators 10 * 1 Jul 2017 Multihead and singlehead weighers - see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Vertical form fill and seal/volumetric fillers (including valve bag fillers) 15 * 1 Jul 2017 Weighers 25 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers) - see Table B Packaging machines Product and raw material handling and receiving assets: Conveyors (including belt, chain, drag, screw) 15 * 1 Jul 2017 Elevators 20 * 1 Jul 2017 Silos: Concrete 50 * 1 Jan 2004 Conditioning/sealed 20 * 1 Jul 2017 Flexible 10 * 1 Jul 2017 Galvanised 30 * 1 Jan 2004 Steel 40 * 1 Jan 2004 Weighbridges - see Table B Weighbridges Quality control assets: Laboratory testing equipment (including near infrared analysers) 10 * 1 Jul 2017 Test kitchen assets (including dough makers, breadmakers, ovens, provers) 10 * 1 Jul 2017 Test mills 25 * 1 Jul 2017 Malt manufacturing assets: Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners) 15 * 1 Jul 2008 Barley and malt handling assets: Augers, conveyors and elevators 15 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Germination assets: Above/below floor cleaning systems 15 * 1 Jul 2008 Aeration blowers 15 * 1 Jul 2008 Carbon dioxide (CO2) extraction units 15 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Kiln assets: Fans 15 * 1 Jul 2008 Gas burners 15 * 1 Jul 2008 Heat exchanger systems 20 * 1 Jul 2008 Heat recovery systems 20 * 1 Jul 2008 Kilns: Concrete 40 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) 15 * 1 Jul 2008 Steeping assets: Above floor/below floor cleaning systems 15 * 1 Jul 2008 Slurry tanks 25 * 1 Jul 2008 Steeping vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Rice milling assets: Grain cleaning, milling and refining assets: Colour sorters 10 * 1 Jul 2017 De-stoners (including aspirators) 15 * 1 Jul 2017 Extraction and evaporation assets (including blowers, dust collectors, dryers, fans) 15 * 1 Jul 2017 Flow weighers 20 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Length graders 20 * 1 Jul 2017 Paddy cleaners and pre-cleaners 20 * 1 Jul 2017 Paddy separators 15 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Thickness grading assets (including scalpers and rotary screens) 20 * 1 Jul 2017 Whiteners (including abrasive and friction whiteners) 15 * 1 Jul 2017 Packaging assets: Cartoning assets (including bagging machines, bag sealers, carton and case erecting, packing and closing machines) - see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Weighers 20 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) - see Table B Packaging machines Product and raw material handling and receiving assets: Augers, conveyors and elevators 15 * 1 Jul 2017 Quality control assets: Inspection equipment (including check weighers and metal detectors) 10 * 1 Jul 2017 Laboratory equipment (including moisture testing machines) 10 * 1 Jul 2017 Magnets 10 * 1 Jul 2017 Support assets: Air compressors - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Fumigation systems 15 * 1 Jul 2017 Cereal and pasta product manufacturing (11620) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary assets: Bin washers 15 * 1 Jul 2008 Blowers and fans: Generally 25 * 1 Jul 2008 Used in materials handling 15 * 1 Jul 2008 Clean-in-place (CIP) systems 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dust collection assets (including cyclones) 20 * 1 Jul 2008 Extrusion die washers 5 * 1 Jul 2008 Racks and shelving 20 * 1 Jul 2008 Scales (electronic scales and load cells) 10 * 1 Jul 2008 Water chillers 20 * 1 Jul 2008 Water filtration and softening assets (including reverse osmosis assets) 15 * 1 Jul 2008 Cereal food manufacturing assets: Baked cereal bar product manufacturing assets - see Table A Bakery product manufacturing (11710 to 11740) Cold formed and nut based cereal bar manufacturing assets: Cooling tunnels 20 * 1 Jul 2008 Enrobers 12 ½ * 1 Jul 2008 Guillotines 15 * 1 Jul 2008 Slab formers (sheeters) 15 * 1 Jul 2008 Slitters 15 * 1 Jul 2008 Spreaders 15 * 1 Jul 2008 Syrup cookers and kettles (including fire cookers) 15 * 1 Jul 2008 Tempering machines 15 * 1 Jul 2008 General cereal food processing assets: Blenders and mixers (including drum mixers, paddle blenders/mixers and ribbon blenders/mixers) 15 * 1 Jul 2008 Ovens (electric and gas-fired) 20 * 1 Jul 2008 Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed cereal manufacturing assets): Coating assets (including coating applicators and drum coaters) 15 * 1 Jul 2008 Cookers 15 * 1 Jul 2008 Delumpers (lump breakers) 10 * 1 Jul 2008 Dryers: Flite dryers 30 * 1 Jul 2008 Fluid bed dryers 20 * 1 Jul 2008 Others (including belt and coating dryers) 15 * 1 Jul 2008 Extruders 20 * 1 Jul 2008 Feeders (including loss-in-weight and screwtype feeders) 10 * 1 Jul 2008 Milling machines (including flaking mills, pellet mills and shredding mills) 20 * 1 Jul 2008 Steam preconditioners 10 * 1 Jul 2008 Packaging assets (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc) 12 * 1 Jul 2008 Pasta manufacturing assets: Blenders and mixers 15 * 1 Jul 2008 Cooling assets (including chillers and coolers) 10 * 1 Jul 2008 Dryers 15 * 1 Jul 2008 Extrusion dies 2 * 1 Jul 2008 Fill preparation assets: Cookers/kettles 15 * 1 Jul 2008 Mincers 15 * 1 Jul 2008 Long goods/short goods pasta making assets (including blanchers/cookers, formers, gnocchi making machines, laminators, presses, ravioli making machines, sheeters etc) 12 ½ * 1 Jul 2008 Pasteurisers 15 * 1 Jul 2008 Product and raw material receiving and handling assets: Aspirators 20 * 1 Jul 2008 Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc): Mild and stainless steel 15 * 1 Jul 2008 Others (including plastic and fibreglass) 10 * 1 Jul 2008 Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders) 15 * 1 Jul 2008 Conveyors (including belt, bucket, roller and screw conveyors) 15 * 1 Jul 2008 Silos: Steel 30 * 1 Jul 2008 Used for flour (semolina) 25 * 1 Jul 2008 Storage tanks (including jacketed tanks) 20 * 1 Jul 2008 Tipping stations (tote bin dumpers) 15 * 1 Jul 2008 Quality control assets: Metal detectors 10 * 1 Jul 2008 X-ray detectors 5 * 1 Jul 2008 Bakery product manufacturing (11710 to 11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray units, pan cleaners, and topping applicators) 15 * 1 Jan 2002 Automatic pan storage units 20 * 1 Jan 2002 Automatic product handling assets (including basket loaders and basket stackers) 15 * 1 Jan 2002 Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) 20 * 1 Jan 2002 Conveyors: Generally 15 * 1 Jan 2002 Infloor 12 * 1 Jan 2002 Cooling and refrigeration assets: Cooling tunnels, tray and vacuum coolers 20 * 1 Jan 2002 Freezers (including blast freezer, plate freezer) 15 * 1 Jan 2002 Spiral coolers, spiral freezers 10 * 1 Jan 2002 Final provers (mechanical type) 15 * 1 Jan 2002 Final provers (rack type) 8 * 1 Jan 2002 Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weighers, extruders, final moulder/panners, first/intermediate provers, gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow handers, sheeters and stampers) 12 ½ * 1 Jan 2002 Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) 15 * 1 Jan 2002 Ovens: Rack ovens 8 * 1 Jan 2002 Tray type ovens (including swing tray) 20 * 1 Jan 2002 Tunnel ovens: Generally 20 * 1 Jan 2002 Lidding systems 10 * 1 Jan 2002 Packaging assets (including accumulators, bag closers, bread baggers, box and carton making machines, finished product check weighers, flow wrappers, metal detectors, robotic pick and place assets and shrink wrappers) 10 * 1 Jan 2002 Proof and bake systems: Spiral oven 15 * 1 Jan 2002 Spiral prover 10 * 1 Jan 2002 Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) 12 ½ * 1 Jan 2002 Slicers (including bread band slicers, cake slicers and reciprocating blade slicers) 10 * 1 Jan 2002 Storage, feeding and ingredient handling assets: Flour silos 25 * 1 Jan 2002 Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002 Weighers 10 * 1 Jan 2002 Bakery product manufacturing (non-factory based) (11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Retail bread, biscuit, cake and pastry baking assets: Bread slicers 7 * 1 Jan 2002 Bun dividers/rounders 8 * 1 Jan 2002 Fixed bowl spiral mixers 7 * 1 Jan 2002 Hydraulic dough dividers 7 * 1 Jan 2002 Moulders 8 * 1 Jan 2002 Ovens (convection) 8 * 1 Jan 2002 Ovens (multi-decked, rotating rack or static rack, rotating deck) 10 * 1 Jan 2002 Planetary mixers 7 * 1 Jan 2002 Provers/prover retarders 6 * 1 Jan 2002 Semi-automated baguette, bread and bread roll making assets 12 * 1 Jan 2002 Semi-automated doughnut making assets 8 * 1 Jan 2002 Sugar manufacturing (11810) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sugar milling assets: Cane delivery assets: Cane bin assets: Rail bins 20 * 1 Jul 2011 Rail bin automatic coupling/de-coupling devices 12 * 1 Jul 2011 Road bins 12 * 1 Jul 2011 Rail assets (excluding cane bin assets) - see Table A Rail freight and passenger transport services (47100 to 47200) Receival station assets: Cane levellers 20 * 1 Jul 2011 Cane receival hoppers 25 * 1 Jul 2011 Tipplers 25 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Cane juice extraction assets: Cane shredding machines (incorporating drives) 30 * 1 Jul 2011 Crushing mills (incorporating drives) 30 * 1 Jul 2011 Rotary juice screens 15 * 1 Jul 2011 Cane juice filtration and clarification assets: Clarifiers 25 * 1 Jul 2011 Flash tanks 20 * 1 Jul 2011 Juice heaters 20 * 1 Jul 2011 Lime and mud storage bins 25 * 1 Jul 2011 Lime slakers 20 * 1 Jul 2011 Mud mixers/minglers 20 * 1 Jul 2011 Rotary vacuum mud filters 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Crystallisers 20 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Massecuite re-heaters 20 * 1 Jul 2011 Seed vessels 20 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Molasses storage assets: Coolers 15 * 1 Jul 2011 Dams (earthworks only) 40 * 1 Jul 2011 Dam bladders and covers 12 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Power generation assets: Ash filters (including rotary and horizontal belt vacuum filters) 15 * 1 Jul 2011 Bagasse handling assets: Bagacillo collection systems 15 * 1 Jul 2011 Bagasse bins (incorporating stacking and reclaim systems) 30 * 1 Jul 2011 Other power generation assets - see Table A Electricity supply (26110 to 26400) Sugar drying and storage assets: Hoppers (weigh and feed) 25 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar storage bins and silos 30 * 1 Jul 2011 Vibratory screens 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Programmable logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures) 20 * 1 Jul 2011 Conveyor belt weighers 15 * 1 Jul 2011 Dust collectors (including ducting, but excluding bagacillo collection systems) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Laboratory assets: Cutter grinders 15 * 1 Jul 2011 Moisture determination ovens 10 * 1 Jul 2011 Polarimeters 10 * 1 Jul 2011 Rotary juice samplers 15 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Wet disintegrators 15 * 1 Jul 2011 Overhead cranes - see Table B Cranes Piping and valves: Piping: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Tanks (excluding molasses storage tanks): Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Water treatment and cooling assets: Clarifiers 25 * 1 Jul 2011 Cooling and effluent ponds 40 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Ion exchange systems 15 * 1 Jul 2011 Sugar refining assets: Affination assets: Centrifugals 25 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Melter liquor screens 15 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Clarification and de-colourising assets: Carbon regeneration kilns 15 * 1 Jul 2011 Clarifiers 25 * 1 Jul 2011 Deep bed filters 30 * 1 Jul 2011 De-colourising columns: Carbon based 30 * 1 Jul 2011 Resin based 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15 * 1 Jul 2011 Bottling assets: Bottle capping, filling and unscrambling machines 15 * 1 Jul 2011 Syrup and treacle filter presses 15 * 1 Jul 2011 UV disinfectors 15 * 1 Jul 2011 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2011 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2011 Inspection equipment (including check weighers, metal detectors, counting machines) 10 * 1 Jul 2011 Multihead and singlehead weighers 15 * 1 Jul 2011 Palletisers and de-palletisers 15 * 1 Jul 2011 Product identification labellers (including decorating, applicator and coding machines) 10 * 1 Jul 2011 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 15 * 1 Jul 2011 Sugar receival, drying, screening, and storage assets: Bins, hoppers and silos 30 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar throwers 15 * 1 Jul 2011 Vibratory screens (including graders and scalpers) 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Boilers (packaged type only) 20 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Program logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures): Packaging conveyors 15 * 1 Jul 2011 Other conveyors 20 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Dust collectors (including ducting) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Pipes and valves: Pipes: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Refractometers 10 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Tanks: Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Confectionery manufacturing (11820) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chocolate making assets: Conches 20 * 1 Jul 2016 Pre-refiners 12 * 1 Jul 2016 Refiners 10 * 1 Jul 2016 Tempering machines 15 * 1 Jul 2016 Enrobers (chocolate, coconut etc) 15 * 1 Jul 2016 Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc) 15 * 1 Jul 2016 Jelly and sugar lolly making assets: Cleaners (brush and laser) 10 * 1 Jul 2016 Coating and dusting machines 15 * 1 Jul 2016 Depositors (including nozzle plates, pistons and pumps) 12 * 1 Jul 2016 Mouldboards and trays 7 * 1 Jul 2016 Oiling machines 15 * 1 Jul 2016 Starch conditioners 10 * 1 Jul 2016 Starch moguls 10 * 1 Jul 2016 Packaging assets: Bagging machines (including flow wrappers, form fill seal machines, shaped foil wrappers, stick/bunch/sleeve wrappers etc) 15 * 1 Jul 2016 Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) 12 * 1 Jul 2016 Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) 8 * 1 Jul 2016 Multihead and singlehead weighers 10 * 1 Jul 2016 Panning assets: Belt panners 15 * 1 Jul 2016 Coating and polishing panners 20 * 1 Jul 2016 Sugar panners 12 * 1 Jul 2016 Support assets: Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) 15 * 1 Jul 2016 Cooling tunnels 17 * 1 Jul 2016 Cutters and guillotines 12 * 1 Jul 2016 Moulds 4 * 1 Jul 2016 Tanks and vats (chocolate, egg, syrup etc) 14 * 1 Jul 2016 Prepared animal and bird feed manufacturing (11920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pet food manufacturing assets: Dry process assets: Batching systems 15 * 1 Jul 2013 Blowing systems 15 * 1 Jul 2013 Coating assets (including oil, tumble and vacuum coaters) 10 * 1 Jul 2013 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2013 Cooling systems (including fans and cyclones) 10 * 1 Jul 2013 Dehumidifying systems (including silo munters) 10 * 1 Jul 2013 Dosing systems (including liquid) 10 * 1 Jul 2013 Dryers 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Hammer mills 15 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Ovens (including horizontal, tunnel and vertical) 15 * 1 Jul 2013 Pre-conditioners 10 * 1 Jul 2013 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2013 Can and tray labelling assets 10 * 1 Jul 2013 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2013 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2013 Multihead and singlehead weighers 10 * 1 Jul 2013 Palletisers and depalletisers 15 * 1 Jul 2013 Robotic lid, tray and sealing assets 10 * 1 Jul 2013 Robotic pick and place assets 10 * 1 Jul 2013 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2013 Raw material receiving, storage and handling assets: Chutes 15 * 1 Jul 2013 Conveyors (including belt, chain, drag, screw and walking beam conveyors) 15 * 1 Jul 2013 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2013 Hoppers (including batch and weigh hoppers) 15 * 1 Jul 2013 Receival assets 15 * 1 Jul 2013 Screw and weigh belt feeders 10 * 1 Jul 2013 Silos 20 * 1 Jul 2013 Storage bins 20 * 1 Jul 2013 Tanks (including holding, liquid storage and water) 20 * 1 Jul 2013 Support assets: Access platforms 20 * 1 Jul 2013 Air compressors and receivers 10 * 1 Jul 2013 Bins (including tippers and raw material bins) 15 * 1 Jul 2013 Boilers 20 * 1 Jul 2013 Cleaning systems (including vacuum) 15 * 1 Jul 2013 Contra shears and drum filters 10 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2013 Effluent pumps 10 * 1 Jul 2013 Effluent screens and filters 10 * 1 Jul 2013 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2013 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2013 Laboratory and analysing assets (including probes and samplers) 10 * 1 Jul 2013 Pumps (including liquid feed) 10 * 1 Jul 2013 Racking 20 * 1 Jul 2013 Safety systems 20 * 1 Jul 2013 Waste water ponds 25 * 1 Jul 2013 Waste water treatment assets 20 * 1 Jul 2013 Weighing assets (including weigh cells, heads and hoppers) 10 * 1 Jul 2013 Wet process assets: Air purification and recycling systems 10 * 1 Jul 2013 Basket tippers 10 * 1 Jul 2013 Blending, dicing and mincing assets 10 * 1 Jul 2013 Blowers 15 * 1 Jul 2013 Canning and tray assets including closers and fillers 10 * 1 Jul 2013 Chillers 15 * 1 Jul 2013 Cooling towers 15 * 1 Jul 2013 Cool rooms 15 * 1 Jul 2013 Cutting assets (including knife and blade assemblies) 10 * 1 Jul 2013 Dewatering assets 10 * 1 Jul 2013 Drying assets 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Freezers 15 * 1 Jul 2013 Frozen block warmers 10 * 1 Jul 2013 Gravy make-up stations 15 * 1 Jul 2013 Grinders 10 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mix slides and chutes 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Pallet lifters and hoists 10 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Retort cooking vessels 15 * 1 Jul 2013 Retort trays 15 * 1 Jul 2013 Seal thickness testing assets 10 * 1 Jul 2013 Slicing and shredding assets 10 * 1 Jul 2013 Stacking assets 15 * 1 Jul 2013 Prepared animal and bird feed manufacturing assets generally: Batching, grinding and mixing assets: Bins (including mash, outloading, surge, supply and raw material bins) 30 * 1 Jul 2012 Control systems (including batching systems) 10 * 1 Jul 2012 Dressers 10 * 1 Jul 2012 Drum magnets 10 * 1 Jul 2012 Evaporative coolers 10 * 1 Jul 2012 Grinders 10 * 1 Jul 2012 Hammer and roller mills 15 * 1 Jul 2012 Heating chambers (including coils and heat exchangers) 12 * 1 Jul 2012 Hoppers (including expansion, grinder, weigh and surge hoppers) 25 * 1 Jul 2012 Liquid tanks (including molasses and tallow) 20 * 1 Jul 2012 Load cells 10 * 1 Jul 2012 Mixers (including paddle, premix and ribbon screw) 20 * 1 Jul 2012 Pumps (including heat, molasses and water pumps) 7 * 1 Jul 2012 Rotary valves 15 * 1 Jul 2012 Shears 15 * 1 Jul 2012 Turn heads 20 * 1 Jul 2012 Drying, coating, cooling and addition assets: Coating assets (including oil, tumble and vacuum coaters) 12 * 1 Jul 2012 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2012 Cooling fans and cyclones 10 * 1 Jul 2012 Dryers 15 * 1 Jul 2012 Injection systems (including tallow) 15 * 1 Jul 2012 Meters (including counterflow meters) 10 * 1 Jul 2012 Post pellet addition systems (incorporating mixers) 10 * 1 Jul 2012 Screening and sieving assets 10 * 1 Jul 2012 Vacuum pump and piping 15 * 1 Jul 2012 Liquid feed assets: Augers, conveyors and elevators 7 * 1 Jul 2012 Bladders for molasses ponds 10 * 1 Jul 2012 Bulk bag hangers 10 * 1 Jul 2012 Covers for molasses ponds 10 * 1 Jul 2012 Hoppers 10 * 1 Jul 2012 Liners for tanks 5 * 1 Jul 2012 Micro scales 7 * 1 Jul 2012 Mixers 10 * 1 Jul 2012 Mixing tanks for clay and other products 15 * 1 Jul 2012 Pumps: Acid and urea pumps 3 * 1 Jul 2012 Heat, molasses and water pumps 10 * 1 Jul 2012 Silos (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 Storage tanks (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2012 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines) 10 * 1 Jul 2012 Multihead and singlehead weighers 10 * 1 Jul 2012 Palletisers and depalletisers 15 * 1 Jul 2012 Robotic pick and place, lid, tray and sealing assets 10 * 1 Jul 2012 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2012 Pre-conditioning and extrusion assets: Boilers 20 * 1 Jul 2012 Conditioners 10 * 1 Jul 2012 Crumble rollers 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Pellet presses (including air flow and die feeder presses) 15 * 1 Jul 2012 Pellet testers 10 * 1 Jul 2012 Raw material receiving, storage and handling assets: Augers 10 * 1 Jul 2012 Bulkheads 20 * 1 Jul 2012 Chutes, deadboxes and diverters 10 * 1 Jul 2012 Conveyors (including belt, drag, grain and screw conveyors) 15 * 1 Jul 2012 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2012 Grain cleaning and shifting assets (including grain blowers and grain shifters) 15 * 1 Jul 2012 Grain transfer drag chains 15 * 1 Jul 2012 Portable conveying assets (including augers and belt conveyors) 5 * 1 Jul 2012 Receival pits 30 * 1 Jul 2012 Rotary and slide gates 10 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Storage bins 20 * 1 Jul 2012 Support assets: Air compressors 10 * 1 Jul 2012 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2012 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2012 Feed delivery bins 15 * 1 Jul 2012 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2012 Grain vacuum and silo sampling probes 5 * 1 Jul 2012 Laboratory assets (including grain testing assets) 10 * 1 Jul 2012 Near infrared transmission systems and analysers 7 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Other food product manufacturing n.e.c. (11990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coffee processing assets: Bins and hoppers (including gravity bins and holding bins) 20 * 1 Jul 2012 De-stoners, gravity separators and magnetic separators 20 * 1 Jul 2012 Extraction and evaporation assets (including decanters, evaporators/finishers, flash vessels/stripping columns, pressure vessels/cells, separators/clarifiers, spray driers, strainers and wet scrubbers) 20 * 1 Jul 2012 Grinders 20 * 1 Jul 2012 Material handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2012 Packaging assets: Form fill and seal packaging machines (including flat bottom, flat top and bottom, pillow shape, stand up and vacuum brick pack packaging machines) 12 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 12 * 1 Jul 2012 Multihead weighers 12 * 1 Jul 2012 Process control valves 10 * 1 Jul 2012 Roasters (including cooling trays) 20 * 1 Jul 2012 Sample roasters 15 * 1 Jul 2012 Silos 25 * 1 Jul 2012 Smoke/odour elimination systems (incorporating afterburners, housing and piping) 15 * 1 Jul 2012 Support assets: Air compressors 12 * 1 Jul 2012 Boiler house assets 20 * 1 Jul 2012 Clean-in-place (CIP) systems 15 * 1 Jul 2012 Control system assets (including programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Laboratory assets: Electronic (including analysers and spectrometers) 7 * 1 Jul 2012 Generally 10 * 1 Jul 2012 Pipes 20 * 1 Jul 2012 Pumps 20 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Scales 10 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals): Ancillary and support assets: Air compression assets: Air dryers 10 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Compressors and packaged air compression systems 15 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Clean-in-place (CIP) assets 10 * 1 Jul 2012 Control systems generally 10 * 1 Jul 2012 Conveyors (including auger conveyors, belt conveyors, bucket elevators, flume conveyors roller conveyors, web conveyors etc) 15 * 1 Jul 2012 Dust collection systems 20 * 1 Jul 2012 Fire control assets - use any relevant determination in Table B Frying oil reclaiming and cleansing systems (incorporating filtration equipment, storage tanks and ventilation hoods) 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Holding and storage tanks generally (including water storage tanks) 20 * 1 Jul 2012 Piping and reticulation lines (excluding fire water pipes) 25 * 1 Jul 2012 Pumps (including cavity pumps, centrifugal pumps, lobe pumps etc) 10 * 1 Jul 2012 Refrigeration and freezing assets: Chilled water systems generally (including chillers, condensers and cooling towers) 15 * 1 Jul 2012 Cooling tunnels 20 * 1 Jul 2012 Freezers: Generally (including blast freezers and plate freezers) 15 * 1 Jul 2012 Spiral freezers 10 * 1 Jul 2012 Insulation panels used in cold stores, cool rooms, freezer rooms etc - see Table B Refrigeration assets Uninterruptible power supply (UPS) assets - see Table B Power supply assets Valves 10 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding lagoon and pond covers) 25 * 1 Jul 2012 Blowers 20 * 1 Jul 2012 Clarifiers (including dissolved air floatation equipment and screens) 20 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Lagoons and ponds 40 * 1 Jul 2012 Lagoon and pond covers 12 * 1 Jul 2012 Lagoon and pond liners 20 * 1 Jul 2012 Reverse osmosis system assets 20 * 1 Jul 2012 Sludge dewatering assets (including filters, separators etc) 15 * 1 Jul 2012 Water treatment filters (including carbon filters and membrane filters) 10 * 1 Jul 2012 Frozen appetiser and finger food manufacturing assets: Appetiser forming machines 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixing assets (including meat mincers, meat mincer/blenders, mixer/grinding machines and mixers generally) 15 * 1 Jul 2012 Frozen lasagne manufacturing assets generally (including cookers, cutters, depositors, extruders, lasagne making machines, mixers and sheeters) 15 * 1 Jul 2012 Frozen pasta product manufacturing assets generally - use any relevant determination made for pasta manufacturing assets in Table A Cereal and pasta product manufacturing (11620) Frozen pizza manufacturing assets: Pizza base making assets: Dough mixers 15 * 1 Jul 2012 Ovens 20 * 1 Jul 2012 Pizza base forming and sheeting assets (including chunking units, cutters, extruders, laminators, spiker rollers etc) 15 * 1 Jul 2012 Proofers 15 * 1 Jul 2012 Pizza sauce and topping application assets (including can opening machines, cheese shredding assets, depositors, enrobers, topping applicators and water coating sprayers) 15 * 1 Jul 2012 Pocket pizza making machines 15 * 1 Jul 2012 Frozen potato product manufacturing assets (including french fries/potato chips, potato flake, potato shred and shred product manufacturing assets): Pre-processing assets: Deskinners and peelers: Abrasive/brush peelers 12 * 1 Jul 2012 Steam peelers 10 * 1 Jul 2012 Destoners 20 * 1 Jul 2012 Sizing and sorting assets: Electronic sorters 10 * 1 Jul 2012 Mechanical sizers (including roller sizers and screen shaker sizers) 15 * 1 Jul 2012 Trim tables (roller inspection tables) 20 * 1 Jul 2012 Washers and brushers (including barrel washers, flat bed brushers, polishers and pre-cleaner wet hopper washers) 12 * 1 Jul 2012 Processing assets generally: Batter enrobers 10 * 1 Jul 2012 Blanchers 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Cutters: Mechanical cutters 10 * 1 Jul 2012 Water based (hydro) cutters 15 * 1 Jul 2012 Dicers 10 * 1 Jul 2012 Dosing systems for dextrose and SAPP application etc 15 * 1 Jul 2012 Dryers: Flake drum dryers 20 * 1 Jul 2012 Generally (including dewatering dryers) 15 * 1 Jul 2012 Flake breakers 10 * 1 Jul 2012 Forming drums/machines 10 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Pre-heaters 15 * 1 Jul 2012 Shredders 10 * 1 Jul 2012 Trimming and grading assets (including shaker screen tables used in grading finished products and nubbin removal, sliver removers etc) 10 * 1 Jul 2012 Frozen pre-prepared meal manufacturing assets (including cookers and kettles, depositors, fillers, meat injectors and tenderisers, mixers, multihead weighers, ovens, particle and sauce applicators and rice/pasta cookers) 15 * 1 Jul 2012 Ingredient receiving and handling assets: Bins and hoppers (including holding bins, intermediate bulk containers, tote bins etc): Mild and stainless steel 15 * 1 Jul 2012 Others (including plastic and fibreglass) 8 * 1 Jul 2012 Potato storage assets: Air handling system assets used in potato storage structures: Aeration pipes 25 * 1 Jul 2012 Control systems 15 * 1 Jul 2012 Fans 15 * 1 Jul 2012 Humidification assets (humidifiers etc) 10 * 1 Jul 2012 Refrigeration assets (refrigeration units etc) 12 * 1 Jul 2012 Potato pilers (bin pilers) 20 * 1 Jul 2012 Silos (flour) 25 * 1 Jul 2012 Tippers and unloaders (including bin tippers and unloaders, bulker bag unloaders and tote tippers and unloaders) 12 * 1 Jul 2012 Trolleys (for cooked rice etc) 5 * 1 Jul 2012 Packaging and quality control assets: Accumulators 12 * 1 Jul 2012 Adhesive applicators 7 * 1 Jul 2012 Cartoners (including inner and outer cartoning machines) 15 * 1 Jul 2012 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2012 Case sealing machines 10 * 1 Jul 2012 Checkweighers 10 * 1 Jul 2012 Coding machines (including laser coding machines) 8 * 1 Jul 2012 Flow wrappers 10 * 1 Jul 2012 Form fill and seal assets (including bagging units and multihead weighers) 15 * 1 Jul 2012 Heat shrink tunnels 10 * 1 Jul 2012 Metal detectors 10 * 1 Jul 2012 Palletisers 12 * 1 Jul 2012 Palletising robots 10 * 1 Jul 2012 Pallet wrappers 12 * 1 Jul 2012 Product loaders and stackers 15 * 1 Jul 2012 Tray denesters 15 * 1 Jul 2012 Tray sealers 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 X-ray detectors 10 * 1 Jul 2012 Peanut processing assets: Aeration units 15 * 1 Jul 2009 Aspirators 10 * 1 Jul 2009 Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc) 15 * 1 Jul 2009 Blanchers 10 * 1 Jul 2009 Cleaning assets: De-stoners and gravity separators 20 * 1 Jul 2009 Pre-cleaners (intake cleaners) 15 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Dust collection assets (including ductwork, dust collectors, extraction fans etc) 20 * 1 Jul 2009 Fryers 10 * 1 Jul 2009 Granulators 12 * 1 Jul 2009 Laboratory assets: Generally 10 * 1 Jul 2009 Laboratory analysers 5 * 1 Jul 2009 Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2009 Ovens (including roasters and dryers) 10 * 1 Jul 2009 Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) 10 * 1 Jul 2009 Peanut oil crushing assets: Cookers 15 * 1 Jul 2009 Screw presses/expeller presses 13 * 1 Jul 2009 Quality control assets: Magnets and magnetic separators 7 * 1 Jul 2009 Metal detectors 10 * 1 Jul 2009 X-ray units 5 * 1 Jul 2009 Refrigeration units 20 * 1 Jul 2009 Sampling assets: Sample grinders and shellers 10 * 1 Jul 2009 Sieve tables and picking belt decks 20 * 1 Jul 2009 Moisture meters 5 * 1 Jul 2009 Scales 5 * 1 Jul 2009 Shellers 20 * 1 Jul 2009 Silos (metal) 30 * 1 Jul 2009 Sorting and sizing assets: Electronic/laser sorters (including colour sorters) 10 * 1 Jul 2009 Generally (including vibrating sieves, shaker decks and sizing shakers) 20 * 1 Jul 2009 Tipping units 20 * 1 Jul 2009 Transformers 40 * 1 Jul 2009 Tea processing assets: Bins (including receiving and refrigerated) 15 * 1 Jul 2012 Bin tippers 20 * 1 Jul 2012 Classifiers and shredders 20 * 1 Jul 2012 Dryers (including primary, secondary and final) 20 * 1 Jul 2012 Fermenters (oxidizers) 20 * 1 Jul 2012 Fibre extractors 20 * 1 Jul 2012 Laboratory assets: Generally 15 * 1 Jul 2012 Laboratory analysers 10 * 1 Jul 2012 Materials handling assets (including augers, belt conveyors, bucket elevators, vibratory conveyors, structures, gearboxes and motors) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers and roll wrapping machines) 15 * 1 Jul 2012 Packaging machines: Form fill and seal packaging machines 15 * 1 Jul 2012 Generally (including flat bottom, flat top and bottom, pillow shape and stand up packaging machines) 15 * 1 Jul 2012 Vacuum brick pack packaging machines 15 * 1 Jul 2012 Tea packaging assets generally (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, shrink wrappers and stretch wrappers etc) 15 * 1 Jul 2012 Pre dryers 20 * 1 Jul 2012 Rollers (including crush tear and curl (CTC), electrostatic, secondary and final) 20 * 1 Jul 2012 Rotovanes 20 * 1 Jul 2012 Support assets: Air compression assets (including air dryers, air receivers and compressors) 12 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Bulka bags 5 * 1 Jul 2012 Control system assets (including control cabinets and switchgear, instrumentation, programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Switchboards 20 * 1 Jul 2012 Vibratory screens 20 * 1 Jul 2012 Withering troughs (incorporating controls and sensors) 25 * 1 Jul 2012 Soft drink, cordial and syrup manufacturing (12110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and UV filters) 15 * 1 Jul 2009 Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400) Ice manufacturing assets (excluding dry ice manufacturing assets): Ammonia tank liquid receivers 20 * 1 Jul 2016 Compressors 12 * 1 Jul 2016 Condensers and cooling towers 10 * 1 Jul 2016 Ice cabinets: Display merchandisers 5 * 1 Jul 2016 Hydraulic lift trailers 10 * 1 Jul 2016 Mobile ice boxes 7 * 1 Jul 2016 Ice makers 25 * 1 Jul 2016 Support assets: Augers 20 * 1 Jul 2016 Bagging assets (including air compressors, baggers, sealers etc) 8 * 1 Jul 2016 Block pressers 10 * 1 Jul 2016 Conveyors (including elevators, conveyors and belts) 10 * 1 Jul 2016 Ice rake assemblies 8 * 1 Jul 2016 Ice storage bins, feed bins and rake bins 20 * 1 Jul 2016 Packaging assets: Filling and sealing assets: Capping machines 15 * 1 Jul 2009 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2009 Cooling and warming tunnels 10 * 1 Jul 2009 Filling machines (including bag in box fillers, cup fillers and aseptic fillers) 20 * 1 Jul 2009 Induction sealers 10 * 1 Jul 2009 Inspection machines 10 * 1 Jul 2009 Handling assets: Bottle and can rinsing machines 20 * 1 Jul 2009 Depalletisers 20 * 1 Jul 2009 Pallet binders 10 * 1 Jul 2009 Palletisers 20 * 1 Jul 2009 Strap cutting machines 10 * 1 Jul 2009 Stretch wrappers 15 * 1 Jul 2009 Packing assets: Carton packers 15 * 1 Jul 2009 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2009 Label applicators 7 * 1 Jul 2009 Labellers 15 * 1 Jul 2009 Multipack machines 10 * 1 Jul 2009 Shrink wrappers 15 * 1 Jul 2009 Tunnel pasteurisers 10 * 1 Jul 2009 Support assets: Additive dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Air compressors and receivers 20 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Carbonators (including controls, pumps and valves) 20 * 1 Jul 2009 Centrifuges 15 * 1 Jul 2009 Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009 Control system assets (excluding personal computers, but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2009 Conveyers 15 * 1 Jul 2009 Heat exchangers 15 * 1 Jul 2009 Laboratory equipment 10 * 1 Jul 2009 Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) 15 * 1 Jul 2009 Pipes 25 * 1 Jul 2009 Pumps 15 * 1 Jul 2009 Syrup preparation assets (including tanks) 15 * 1 Jul 2009 Valves 10 * 1 Jul 2009 Waste water treatment assets: Aerators 20 * 1 Jul 2009 Anaerobic bio gas system assets 25 * 1 Jul 2009 Blowers 20 * 1 Jul 2009 Clarifiers 20 * 1 Jul 2009 Digester/aeration tanks 25 * 1 Jul 2009 Reverse osmosis system assets 20 * 1 Jul 2009 Weighers 20 * 1 Jul 2009 Tanks: Hot water 25 * 1 Jul 2009 Liquid carbon dioxide (CO2) storage 20 * 1 Jul 2009 Storage: Chemical storage 20 * 1 Jul 2009 Generally 30 * 1 Jul 2009 Beer manufacturing (except non-alcoholic beer) (12120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beer filtration assets: Beer filters 20 * 1 Jul 2008 Filter media make up assets 20 * 1 Jul 2008 Mash filters 20 * 1 Jul 2008 Brewing assets: Grist hoppers 25 * 1 Jul 2008 Mash tuns 25 * 1 Jul 2008 Lauter tuns 25 * 1 Jul 2008 Spent grains transfer system assets 20 * 1 Jul 2008 Wort kettles 25 * 1 Jul 2008 Whirlpool vessels 25 * 1 Jul 2008 Cellaring assets: Carbonators (including controls, pumps and valves) 20 * 1 Jul 2008 Centrifuges 15 * 1 Jul 2008 De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Yeast filters/dryers 15 * 1 Jul 2008 Yeast propagators 20 * 1 Jul 2008 Malt handling and cleaning assets: Augers/conveyers and elevators 15 * 1 Jul 2008 Dust extractors 20 * 1 Jul 2008 Grain cleaning assets (including screeners, destoners and magnetic separators) 20 * 1 Jul 2008 Malt milling machines (including hammer and roller mills) 20 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighers 20 * 1 Jul 2008 Packaging assets: Bottle and can filling and sealing assets: Filling machines 20 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Bottle and can handling assets: Bottle and can rinsing machines 20 * 1 Jul 2008 Depalletisers 20 * 1 Jul 2008 Palletisers 20 * 1 Jul 2008 Bottle and can packing assets: Carton packers 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Labellers 15 * 1 Jul 2008 Multipack machines 10 * 1 Jul 2008 Outer date coders 7 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Tunnel pasteurisers 10 * 1 Jul 2008 Conveyers 15 * 1 Jul 2008 Keg line assets: Capping machines 15 * 1 Jul 2008 Coding machines 7 * 1 Jul 2008 External washing machines 20 * 1 Jul 2008 Internal washer and filler machines 20 * 1 Jul 2008 Kegs (stainless steel) 15 * 1 Jul 2013 Pasteurisers 20 * 1 Jul 2008 Support assets: Additive and hops dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Air compressors and receivers 20 * 1 Jul 2008 Boilers 20 * 1 Jul 2008 Carbon dioxide (CO2) recovery system assets: Gas collection and storage assets (including pipes bladders and tanks) 25 * 1 Jul 2008 Gas processing assets 20 * 1 Jul 2008 Vaporisation system assets 20 * 1 Jul 2008 Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control system assets (excluding personal computers) 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2008 Pipes 25 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Vapour condensers 15 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Anaerobic bio gas system assets 25 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Tanks: Beer fermentation and storage 30 * 1 Jul 2008 Chemical storage 20 * 1 Jul 2008 Cold service storage 25 * 1 Jul 2008 Condensate collection 25 * 1 Jul 2008 Hot service storage 25 * 1 Jul 2008 Liquid carbon dioxide (CO2) storage 20 * 1 Jul 2008 Trub 25 * 1 Jul 2008 Yeast storage 25 * 1 Jul 2008 Spirit manufacturing (12130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Distillery plant (brandy etc) 13 ⅓ 1 Jan 2001 Wine and other alcoholic beverage manufacturing (12140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barrel assets: Barrel racks 20 * 1 Jul 2008 Barrel washers 7 * 1 Jul 2008 Oak barrels 4 * 1 Jul 2008 Grape handling assets: Conveyors and elevators 15 * 1 Jul 2008 Crushers/destemmers 15 * 1 Jul 2008 Electronic scales (mobile) 10 * 1 Jul 2008 Grape bins (plastic) 5 * 1 Jul 2008 Grape receival hoppers 20 * 1 Jul 2008 Grape waste pits (concrete) 20 * 1 Jul 2008 Presses: Basket 20 * 1 Jul 2008 Continuous (screw) 15 * 1 Jul 2008 Pneumatic (airbag) 15 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Packaging assets: Bottle and cask filling, sealing and coding assets: Cap feed systems 15 * 1 Jul 2008 Cappers 15 * 1 Jul 2008 Carton packing machines 15 * 1 Jul 2008 Corkers 15 * 1 Jul 2008 Crown sealers (sparkling wine) 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Fillers 15 * 1 Jul 2008 Foilers 15 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Labellers 10 * 1 Jul 2008 Rinsers 15 * 1 Jul 2008 Handling and packing assets: Carton erectors/sealers/tapers 15 * 1 Jul 2008 Conveyors (loose bottle, carton and pallet) 15 * 1 Jul 2008 Depalletisers 15 * 1 Jul 2008 Outer date coders 5 * 1 Jul 2008 Palletisers 15 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Separation/filtration assets: Centrifuges 10 * 1 Jul 2008 Filtration units (incorporating housing and filters): Cross flow filter units 10 * 1 Jul 2008 Diatomaceous earth filter units (including earth make-up system) 10 * 1 Jul 2008 Lees filter units 10 * 1 Jul 2008 Membrane cartridge filter units (including lenticular) 10 * 1 Jul 2008 Plate and frame filter units 15 * 1 Jul 2008 Rotary drum vacuum filter units 15 * 1 Jul 2008 Sparkling wine equipment: Carbonation equipment 10 * 1 Jul 2008 Corking/wiring equipment 15 * 1 Jul 2008 Disgorging and dosing equipment 10 * 1 Jul 2008 Riddling equipment 15 * 1 Jul 2008 Support assets: Additive liquid dosing systems 10 * 1 Jul 2008 Air compressors 15 * 1 Jul 2008 Air receivers 20 * 1 Jul 2008 Boilers 15 * 1 Jul 2008 Cooling towers 15 * 1 Jul 2008 Electrical and Process control systems: Control cabinets, switchgear 10 * 1 Jul 2008 Programmed logic controllers (PLCs) 10 * 1 Jul 2008 Transformers 40 * 1 Jul 2008 Flow meters 10 * 1 Jul 2008 Grape/wine testing equipment: Grape must analyzers 10 * 1 Jul 2008 Laboratory - glassware 2 * 1 Jul 2008 Laboratory - other equipment 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Hoses 5 * 1 Jul 2008 Hot water systems 10 * 1 Jul 2008 Inert gas systems: Dry ice machines 10 * 1 Jul 2008 Gas storage pressure tanks 20 * 1 Jul 2008 Nitrogen generators 10 * 1 Jul 2008 Pipes and fittings: Mild steel 10 * 1 Jul 2008 Non-ferrous 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensors, evaporators and storage tanks) 15 * 1 Jul 2008 Reverse osmosis plant 10 * 1 Jul 2008 Waste water treatment assets: Aerators 10 * 1 Jul 2008 Blowers 10 * 1 Jul 2008 Clarifiers 10 * 1 Jul 2008 Digesters 10 * 1 Jul 2008 Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): Pressure tanks (for sparkling wine) 20 * 1 Jul 2008 Waste water storage/treatment tanks 15 * 1 Jul 2008 Water storage tanks 30 * 1 Jul 2008 Wine fermenters: Open 30 * 1 Jul 2008 Rotary 30 * 1 Jul 2008 Static 30 * 1 Jul 2008 Sweeping arm 30 * 1 Jul 2008 Wine storage tanks 30 * 1 Jul 2008 Tank accessories: Micro oxygenation systems 5 * 1 Jul 2008 Tank plungers 10 * 1 Jul 2008 Textile, leather, clothing and footwear manufacturing (13110 to 13520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe-making machinery: Machinery and general plant 13 ⅓ 1 Jan 2001 Moulds for plastic heels 3 1 Jan 2001 Vulcanising moulds 5 1 Jan 2001 Carpet manufacturing assets: Accumulators 20 * 1 Jul 2017 Beamers (including warpers) 15 * 1 Jul 2017 Creels 20 * 1 Jul 2017 Cutting tables 15 * 1 Jul 2017 J Bins 20 * 1 Jul 2017 Lapping and mending frames 15 * 1 Jul 2017 Lapping trolleys 15 * 1 Jul 2017 Latex application assets 17 * 1 Jul 2017 Offline mending tables 15 * 1 Jul 2017 Ovens 20 * 1 Jul 2017 Pre-coat assets (including direct coat applicators and steamers) 15 * 1 Jul 2017 Re-wind machines 13 * 1 Jul 2017 Roll-up machines 15 * 1 Jul 2017 Sample binding assets (including binders and sewing machines) 15 * 1 Jul 2017 Sample cutting assets (including stamping presses) 15 * 1 Jul 2017 Shearers 20 * 1 Jul 2017 Stretchers (including pre-tenters) 15 * 1 Jul 2017 Tufters 15 * 1 Jul 2017 Clothing and millinery manufacturing plant: General plant 20 1 Jan 2001 Hat manufacturing plant and machinery 13 ⅓ 1 Jan 2001 Sewing machines 10 1 Jan 2001 Cotton manufacturers' machinery: Conveyors 10 1 Jan 2001 Engines, gas 20 1 Jan 2001 Gas producer plant 13 ⅓ 1 Jan 2001 Gins 10 1 Jan 2001 Flock manufacturing plant: Carding machines 13 ⅓ 1 Jan 2001 General plant 20 1 Jan 2001 Knitting machines 13 ⅓ 1 Jan 2001 Rope and twine manufacturers' plant 20 1 Jan 2001 Tanners' plant: General plant 20 1 Jan 2001 Modern plant used in 'wet' process 13 ⅓ 1 Jan 2001 Weaving machinery (silk and cotton) 13 ⅓ 1 Jan 2001 Wool dumping machinery 13 ⅓ 1 Jan 2001 Wool and fleece scouring and carbonising assets: Baker 16 * 1 Jul 2017 Bale breaker (including wool feeder and wool opener) 15 * 1 Jul 2017 Crusher (including duster) 13 * 1 Jul 2017 Dryers: Used in carbonising 13 * 1 Jul 2017 Used in scouring 18 * 1 Jul 2017 Dust extraction plant 15 * 1 Jul 2017 Grease separators 15 * 1 Jul 2017 High density press 15 * 1 Jul 2017 Scour machine 15 * 1 Jul 2017 Waste treatment system 10 * 1 Jul 2017 Woollen manufacturers' machinery 16 ⅔ 1 Jan 2001 Log sawmilling and timber dressing (14110 to 14130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Saw milling equipment: Dry or planner mill plant: Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Tray sorters 15 * 1 Jan 2001 Green mill plant: Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001 Heating plant (includes storage bins/silos) 15 * 1 Jan 2001 Kiln drying plant: Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001 Timber drying kilns and reconditioners 15 * 1 Jan 2001 Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001 Sorter and trimming line plant: Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Vertical bin sorters 15 * 1 Jan 2001 Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets) 10 * 1 Jan 2001 Log, lumber and waste transfer equipment 15 * 1 Jan 2001 Log yard equipment: Fixed and mobile cranes 12 * 1 Jan 2001 Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001 Watering systems 15 * 1 Jan 2001 Miscellaneous plant: Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001 Moisture meters 3 * 1 Jan 2001 Saw and knife sharpening equipment 10 * 1 Jan 2001 Walkways 15 * 1 Jan 2001 Waste processing equipment: Bins - waste, chip and fuel 15 * 1 Jan 2001 Chippers, shakers/screens and hoggers 10 * 1 Jan 2001 Other wood product manufacturing (14910 to 14990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 Plywood and veneer manufacturing (14930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Debarking assets 15 * 1 Jan 2005 Dry clipping assets 25 * 1 Jan 2005 Glue mixing assets 25 * 1 Jan 2005 Heating unit assets 20 * 1 Jan 2005 Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders) 25 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses 25 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Sharpening assets 30 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Veneer composing, jointing and splicing assets 20 * 1 Jan 2005 Veneer dryers 25 * 1 Jan 2005 Veneer patching and grading assets 20 * 1 Jan 2005 Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut, and staylog lathe slicers, log chargers and reelers) 20 * 1 Jan 2005 Veneer reconditioning assets 25 * 1 Jan 2005 Veneer sorting assets 20 * 1 Jan 2005 Wet clipping assets 25 * 1 Jan 2005 Reconstituted wood product manufacturing (14940) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Board coolers 25 * 1 Jan 2005 Board curing assets 20 * 1 Jan 2005 Board storage assets 25 * 1 Jan 2005 Chipping, milling and flaking assets 15 * 1 Jan 2005 Debarking assets 15 * 1 Jan 2005 Driers 15 * 1 Jan 2005 Fibre sifters 15 * 1 Jan 2005 Flake and fibre storage assets 25 * 1 Jan 2005 Glue, resin and wax mixing and blending assets 15 * 1 Jan 2005 Heat plant and boiler assets 25 * 1 Jan 2005 Lamination assets 15 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Magnetic separators 25 * 1 Jan 2005 Mat forming and weighing assets (including pendistor) 20 * 1 Jan 2005 Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses (including pre-press, hot and cold presses) 25 * 1 Jan 2005 Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) 15 * 1 Jan 2005 Refiner assets 20 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Ventilation and dust extraction assets 15 * 1 Jan 2005 Woodchip screening and washing assets 15 * 1 Jan 2005 Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pulp and paper mill assets: Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) 15 * 1 Jan 2002 Box and carton making assets (including box converting assets and corrugators) 10 * 1 Jan 2002 Chemical preparation assets (including tanks and pipes used for chemical preparation) 10 * 1 Jan 2002 Electrical and instrumentation assets: Control systems 10 * 1 Jan 2002 Control valves 15 * 1 Jan 2002 Local indicators (pressure, level and temperature) 15 * 1 Jan 2002 Power plant assets (including switchgear, transformers and turbo generators) - see Table A Electricity supply (26110 to 26400) Sensors: Specialised 8 * 1 Jan 2002 Standard 15 * 1 Jan 2002 Paper machine assets: Dry end assets (including calenders, coaters and reelers) 15 * 1 Jan 2002 Dryers (including MG cylinder and yankee cylinder) 25 * 1 Jan 2002 Size press 15 * 1 Jan 2002 Wet end assets (including forming section, head box and press section) 10 * 1 Jan 2002 Pulp process assets: Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20 * 1 Jan 2002 Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Tanks 20 * 1 Jan 2002 Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10 * 1 Jan 2002 Paper stationery manufacturing (15230) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Stationers' manufacturing plant 13 ⅓ 1 Jan 2001 Sanitary paper product manufacturing (15240) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Finishing and converted paper product manufacturing assets: Generally (including machines for manufacturing disposable facial and toilet tissues, paper tablecloths, paper table napkins, interleaved and rolled paper towels) 15 * 1 Jul 2013 Rolled paper core manufacturing assets (including feeder racks, glue applicators and cutting carriages) 10 * 1 Jul 2013 Hygienic paper product manufacturing assets: Fluff preparation assets (including hammer mills, cutting machines, fluff forming drums, compacting rollers and carding machines) 13 * 1 Jul 2013 Generally (including machines for manufacturing disposable nappies, sanitary napkins, sanitary liners and tampons) 13 * 1 Jul 2013 Packaging assets: Cartoning assets (including bundlers, carton and case erectors, packing and closing machines) 10 * 1 Jul 2013 Coding and labelling machines 10 * 1 Jul 2013 Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) 10 * 1 Jul 2013 Stackers and baggers 10 * 1 Jul 2013 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2013 Support assets: Air compressors and air dryers 15 * 1 Jul 2013 Control system and monitoring assets (including programmable logic controllers (PLCs), variable speed drives (VSDs), instruments and sensors) 10 * 1 Jul 2013 Dust control assets (including ductwork, dust collectors, scrubbers and fans) 15 * 1 Jul 2013 Laboratory assets (including quality control and material testing assets) 10 * 1 Jul 2013 Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) 15 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Storage assets (including bins and trolleys) 10 * 1 Jul 2013 Printing (16110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) 5 * 1 Jan 2006 Flexographic printing assets: Ancillary assets: Anilox roll cleaning machines 15 * 1 Jul 2006 Anilox trolley tugs 10 * 1 Jul 2006 Ink dispensing systems 10 * 1 Jul 2006 Sleeve mounting machines 10 * 1 Jul 2006 Sleeves 2 * 1 Jul 2006 Printing assets: Die cutters, flexo/folder/gluers (see Table A Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290), box and carton making assets) Presses (including mid web, narrow web, very wide web and wide web flexographic presses) 12 ½ * 1 Jul 2006 Newspaper printing assets: Ancillary assets: Automated guided vehicles (including laser guided vehicles and track mounted automated vehicles) 10 * 1 Jan 2007 Gripper conveyor systems (incorporating drive chains, grippers and tracks) 15 * 1 Jan 2007 Ink pumps (mechanical) 6 * 1 Jan 2007 Buffering/print line storage assets: Storage devices (including discs, rolls, spools and associated mountings) 15 * 1 Jan 2007 Unwinders and winders (including single, double and triple stations and buffer docking stations) 15 * 1 Jan 2007 Newspaper wrapping machines - see Table A Other store-based retailing (42110 to 42799) Offset lithography printing presses: Hybrid heatset and non-heatset webfed offset presses (incorporating integrated control systems, dryers and other peripheral equipment) 15 * 1 Jan 2007 Non-heatset (coldset) webfed offset presses (incorporating integrated control systems, folders, pasters, reelstands and other peripheral equipment) 15 * 1 Jan 2007 Reel processing, storage and transport assets: Conveyors 12 ½ * 1 Jan 2007 Racks 20 * 1 Jan 2007 Reel trolleys (incorporating controls and drive chains) 15 * 1 Jan 2007 Shredders 15 * 1 Jan 2007 Stripping machines 15 * 1 Jan 2007 Offset lithography printing presses used in commercial printing generally: Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment) 15 * 1 Jan 2006 Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) 12 ½ * 1 Jan 2006 Post-press (finishing) trade services assets - see Table A Printing support services (16120) Pre-press trade services assets - see Table A Printing support services (16120) Quality control assets: Automatic web inspection systems 6 * 1 Jul 2006 Gas Chromatograph (GC) testers 8 * 1 Jul 2006 Others (including densitometers, plate readers and spectrophotometers) 5 * 1 Jul 2006 Screen printing assets: Ancillary assets: Dryers (including conventional air dryers, flash curers and UV dryers) 12 ½ * 1 Jan 2006 Drying racks 20 * 1 Jan 2006 Emulsion coaters 10 * 1 Jan 2006 Exposure lights 5 * 1 Jul 2006 Screen frames 10 * 1 Jan 2006 Sign cutting machines 5 * 1 Jan 2006 Squeegee cutters 10 * 1 Jan 2006 Vacuum frames 20 * 1 Jan 2006 Press assets: Heat presses used in sublimation finishing 25 * 1 Jan 2006 Pen and pad print machines 20 * 1 Jan 2006 Screen printing presses: Automatic presses (including in-line multicolour presses) 15 * 1 Jan 2006 Cylinder presses 15 * 1 Jan 2006 Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses) 20 * 1 Jan 2006 Screen reclamation assets: Screen cleaning bays 10 * 1 Jan 2006 Screen washers (automatic) 6 * 1 Jan 2006 Water blasters 4 * 1 Jan 2006 Support assets: Afterburners 10 * 1 Jan 2006 Dust/waste extraction systems: Compactors 12 ½ * 1 Jan 2007 Ducting 15 * 1 Jan 2007 Vacuum pumps 6 * 1 Jan 2007 Printing support services (16120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Post-press (finishing) trade services assets: Addressing and mailing assets: Combination addressing, folding and gluing mailing units 10 * 1 Jan 2006 Inkjet addressing printers 5 * 1 Jan 2006 Bagging and wrapping machines (including palletisers) 10 * 1 Jan 2006 Banding and tying machines 12 ½ * 1 Jan 2006 Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders) 5 * 1 Jan 2006 Binding assets: Binding lines (including case binding lines and perfect binding lines) 15 * 1 Jan 2006 Perfect binders - standalone 10 * 1 Jan 2006 Stitchers: Generally (including drum stitchers, saddle stitching lines and side stitchers) 12 ½ * 1 Jan 2006 Saddle stitchers - standalone (bookletmakers) 7 ½ * 1 Jan 2006 Casemakers 10 * 1 Jan 2006 Collators 15 * 1 Jan 2006 Die cutters 15 * 1 Jan 2006 Drilling units 10 * 1 Jan 2006 Foil stamping machines 10 * 1 Jan 2006 Folders 12 ½ * 1 Jan 2006 Guillotines and ancillary assets (including joggers, stackers and transomats) 15 * 1 Jan 2006 Laminators 10 * 1 Jan 2006 Mail inserters 5 * 1 Jan 2006 Newspaper mailroom assets: Bundle conveying and sorting systems (including bundle sorting and barcode reading stations and bundle conveyors) 12 ½ * 1 Jan 2007 Inserters and inserting systems (incorporating feeders and feeder chains) 10 * 1 Jan 2007 Stackers 15 * 1 Jan 2007 Trimmers (including rotary and scissor action trimmers) 15 * 1 Jan 2007 Perforators 10 * 1 Jan 2006 Sewing machines 15 * 1 Jan 2006 Three knife trimmers 15 * 1 Jan 2006 Pre-press trade services assets: Conventional flexographic plate making assets (including combination units, dryers, post exposure units, UV light exposure units and washout units) 7 * 1 Jan 2006 Film and plate processors 6 * 1 Jan 2006 Film projection camera systems (including backing board and processing assets) 10 * 1 Jan 2006 Platesetters: Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct- to-plate flexographic platesetters (Computer digital imagers) 5 * 1 Jan 2006 Film image platesetters (imagesetters) 7 * 1 Jan 2006 Plate punch benders: Automatic (optical) 5 * 1 Jan 2007 Manual 10 * 1 Jan 2007 Plotters 5 * 1 Jan 2006 Proofers: Analogue film or photographic proofers 7 * 1 Jan 2006 Digital and ink-jet proofers 5 * 1 Jan 2006 Scanners: Drum 10 * 1 Jan 2006 Flatbed 5 * 1 Jan 2006 Petroleum refining (17010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Oil refinery assets: Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping 15 * 1 Jul 2002 Assets used in sulphur recovery: Generally 15 * 1 Jul 2002 Sulphur pits 10 * 1 Jul 2002 Assets used in other processes: Air compressors 30 * 1 Jul 2002 Catalyst regenerators 20 * 1 Jul 2002 Chemical injection systems 5 * 1 Jul 2002 Coke drums 20 * 1 Jul 2002 Distillation columns 30 * 1 Jul 2002 Drums: Generally 20 * 1 Jul 2002 Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15 * 1 Jul 2002 Electric desalters 25 * 1 Jul 2002 Expansion turbines 25 * 1 Jul 2002 Fans/blowers 30 * 1 Jul 2002 Filters/coalescers: Generally 25 * 1 Jul 2002 Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation 20 * 1 Jul 2002 Flare stacks 25 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Fractionating columns 30 * 1 Jul 2002 Furnaces: Generally 25 * 1 Jul 2002 Used in continuous coking, delayed coking or visbreaking 20 * 1 Jul 2002 Gas absorbers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Gas adsorbers 25 * 1 Jul 2002 Heat exchangers: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Jet ejectors 20 * 1 Jul 2002 Liquid extraction columns: Generally 25 * 1 Jul 2002 Used in amine treating 20 * 1 Jul 2002 Piping 30 * 1 Jul 2002 Process gas compressors 30 * 1 Jul 2002 Pumps: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Reactors 25 * 1 Jul 2002 Rotary filters 20 * 1 Jul 2002 Scrubbers 25 * 1 Jul 2002 Side stream strippers 25 * 1 Jul 2002 Storage tanks: Generally 25 * 1 Jul 2002 Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20 * 1 Jul 2002 Strippers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Bunds (other than formed with earth) 100 1 Jan 2001 Control systems assets (excluding computers) 10 * 1 Jul 2002 Effluent separators (concrete) 40 1 Jan 2001 Laboratory equipment 20 1 Jan 2001 Industrial gas manufacturing (18110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Industrial gas - general manufacturing assets: Air and gas cooling and heating assets: Heat exchangers 15 * 1 Jul 2011 Moisture condensers 20 * 1 Jul 2011 Quench drums 20 * 1 Jul 2011 Refrigeration units 20 * 1 Jul 2011 Air and gas purification assets: Adsorption systems 25 * 1 Jul 2011 Gas scrubbers 20 * 1 Jul 2011 Reactors 25 * 1 Jul 2011 Compressors 25 * 1 Jul 2011 Gas buffer and surge tanks 25 * 1 Jul 2011 Silencers/mufflers 20 * 1 Jul 2011 Industrial gas - manufacturing assets for specific gases: Acetylene manufacturing assets (carbide process): Acetylene compressors 25 * 1 Jul 2011 Acetylene generators (incorporating hoppers) 30 * 1 Jul 2011 Acetylene purification assets (including cooling condensers, driers, purifier vessels and scrubbers) 20 * 1 Jul 2011 Calcium hydroxide settling ponds and tanks 20 * 1 Jul 2011 Carbide handling assets (including carry skips, drum conveyor system and drum opening, lifting and tipping apparatus) 12 * 1 Jul 2011 Dust collection systems 20 * 1 Jul 2011 Flashback arrestors 10 * 1 Jul 2011 Ammonia manufacturing assets - see Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Argon, nitrogen and oxygen manufacturing assets (cryogenic process): Air filtering units for process air (incorporating housing and filters) 20 * 1 Jul 2011 Cold boxes (incorporating distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Evaporative coolers (nitrogen cooled) and spray coolers 20 * 1 Jul 2011 Nitrogen liquefiers (incorporating, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Carbon dioxide (CO2) manufacturing assets: Amine based absorption/desorption systems 20 * 1 Jul 2011 Liquefaction assets (including condensers, condensate receivers and separators) 25 * 1 Jul 2011 Dry ice manufacturing assets: Dry ice cutting machines 10 * 1 Jul 2011 Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines) 10 * 1 Jul 2011 Dry ice presses 20 * 1 Jul 2011 Dry ice shipping boxes 10 * 1 Jul 2011 Extraction fans for waste carbon dioxide (CO2) 10 * 1 Jul 2011 Pelletisers 15 * 1 Jul 2011 Helium manufacturing assets: Helium liquefiers (incorporating cryogenic adsorbers, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Hydrogen manufacturing assets: Gasifiers and steam reformer furnaces 25 * 1 Jul 2011 Industrial gas distribution assets: Compressor assets: Air receivers 20 * 1 Jul 2011 Compressors (including those for helium gas, industrial air and medical air) 15 * 1 Jul 2011 Cylinder filling assets: Cylinder filling station assets: High pressure hoses 10 * 1 Jul 2011 Manifolds and piping (incorporating flashback arrestors): Acetylene gas 10 * 1 Jul 2011 Other gases 20 * 1 Jul 2011 Water cooling system for acetylene cylinders (incorporating piping and spray nozzles) 20 * 1 Jul 2011 Cylinder frames (incorporating manifolds and piping) 15 * 1 Jul 2011 Cylinders: Gas cylinders 30 * 1 Jul 2011 Liquid gas cylinders: Flasks 7 * 1 Jul 2011 Other liquid gas cylinders 15 * 1 Jul 2011 Cylinder valves 10 * 1 Jul 2011 Cylinder handling assets: Baskets, crates, and pallets 12 * 1 Jul 2011 Tippers and trolleys 10 * 1 Jul 2011 Cylinder preparation assets: Boilers 10 * 1 Jul 2011 Cylinder brushing machines 10 * 1 Jul 2011 Cylinder drying cabinets (incorporating heaters and fans) 15 * 1 Jul 2011 Cylinder inspection lights 10 * 1 Jul 2011 Cylinder spray booths 15 * 1 Jul 2011 Cylinder stamping machines 10 * 1 Jul 2011 Cylinder testing machines 10 * 1 Jul 2011 Cylinder valving machines (incorporating safety enclosures) 15 * 1 Jul 2011 Tank truck assets: Gas storage tanks 20 * 1 Jul 2011 Hoses 5 * 1 Jul 2011 Metering systems 7 * 1 Jul 2011 Pipes and valves 10 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanker filling station assets: Breakaway couplings 12 * 1 Jul 2011 Framework, manifolds and piping 20 * 1 Jul 2011 Tanker filling hoses 10 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Vapourisers 20 * 1 Jul 2011 Support and other assets: Air drying systems for industrial and instrument air 15 * 1 Jul 2011 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs) and variable speed drives (VSDs) 10 * 1 Jul 2011 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2011 Cooling towers: Field erected 20 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Customer installations assets: Adsorption based nitrogen and oxygen generation systems (skid type) assets: Membrane systems 10 * 1 Jul 2011 Pressure swing adsorption (PSA) systems 12 * 1 Jul 2011 Vacuum swing adsorption (VSA) systems 15 * 1 Jul 2011 Blowers and compressors 15 * 1 Jul 2011 Freezers (including batch freezers, freeze tunnels, and tumble freezers) 15 * 1 Jul 2011 Gas supply metering, monitoring and control systems (incorporating meters, telemetry assets, sensors, transmitters and supply switching devices) 4 * 1 Jul 2011 Gas analysis assets: Chromatographs 15 * 1 Jul 2011 Other analysers 10 * 1 Jul 2011 Gas storage assets: Liquid carbon dioxide (CO2) storage assets: Tanks 30 * 1 Jul 2011 Tank refrigeration units 10 * 1 Jul 2011 Vacuum insulated tanks 30 * 1 Jul 2011 Piping assets: Flow meters 10 * 1 Jul 2011 Pipes: Carbon steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Pipelines 30 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Platform scales 20 * 1 Jul 2011 Pumps: Cryogenic pumps 15 * 1 Jul 2011 Liquid carbon dioxide (CO2) pumps 15 * 1 Jul 2011 Other pumps 15 * 1 Jul 2011 Safety assets: Fire control and alarm assets (see Table B) Gas leakage monitors: Fixed 10 * 1 Jul 2011 Portable 4 * 1 Jul 2011 Basic chemical and chemical product manufacturing (18120, 18130 and 18310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ammonia manufacturing assets: Air and gas reforming and separation assets: Adsorption systems (including pressure and thermal swing) 25 * 1 Jul 2013 Carbon dioxide (CO2) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 Cryogenic separation process assets: Air cooling and drying assets (excluding adsorption systems shown above) 20 * 1 Jul 2013 Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2013 Desulphurisers 25 * 1 Jul 2013 Methanators 25 * 1 Jul 2013 Pre-heaters (for air and gas feedstock) 25 * 1 Jul 2013 Pre-reformers 25 * 1 Jul 2013 Primary reformers 20 * 1 Jul 2013 Secondary reformers 25 * 1 Jul 2013 Shift converters (high and low temperature) 25 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating filters and housing filters) 25 * 1 Jul 2013 Blowers and compressors (incorporating drives) 25 * 1 Jul 2013 Conversion and liquefaction assets: Ammonia converters 25 * 1 Jul 2013 Chillers, condensers, flash drums, receivers and separators 25 * 1 Jul 2013 Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) 25 * 1 Jul 2013 Distribution, handling and storage assets: Ammonia bullet tanks (including storage and surge tanks) 30 * 1 Jul 2013 Ammonia deluge and vapour suppression systems 30 * 1 Jul 2013 Ammonia pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Ammonia pumps 15 * 1 Jul 2013 Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) 20 * 1 Jul 2013 Ammonia storage tanks 30 * 1 Jul 2013 Ammonia vapour scrubber systems 25 * 1 Jul 2013 ISOtainers and portable tanks 15 * 1 Jul 2013 Loading arm systems - marine 25 * 1 Jul 2013 Rail and road tank filling assets: Breakaway couplings 10 * 1 Jul 2013 Filling hoses 10 * 1 Jul 2013 Loading arm systems 10 * 1 Jul 2013 Gas pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Heat exchangers: Process gas 20 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Support assets: Air compression assets (for industrial air and instrument air): Air compressors (incorporating air drying and filtering assets) 15 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Blowers and fans (generally) 20 * 1 Jul 2013 Boiler assets: Boilers 25 * 1 Jul 2013 De-aerators 25 * 1 Jul 2013 Economisers 25 * 1 Jul 2013 Steam drums 25 * 1 Jul 2013 Chemical storage tanks: Polyethylene (PE) 12 * 1 Jul 2013 Other 20 * 1 Jul 2013 Control system assets: Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2013 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2013 Cooling towers 20 * 1 Jul 2013 Electricity supply assets: Emergency supply assets - see Table B Power supply assets, emergency or standby Steam turbine generators 25 * 1 Jul 2013 Other electricity supply assets - see Table A Electricity supply (26110 to 26400) Emission control assets: Flare tips 10 * 1 Jul 2013 Silencers 20 * 1 Jul 2013 Stacks (exhaust, vent and flare) 20 * 1 Jul 2013 Fire control and alarm systems: Fire fighting systems (incorporating hose boxes, hydrants and ring mains) 30 * 1 Jul 2013 Other fire control and alarm assets - see Table B Fire control and alarm assets Gas detectors: Fixed 10 * 1 Jul 2013 Portable 4 * 1 Jul 2013 Heat exchangers (not specified elsewhere) 20 * 1 Jul 2013 Laboratory assets: Analysers 10 * 1 Jul 2013 Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) 10 * 1 Jul 2013 Overhead cranes 25 * 1 Jul 2013 Piping assets: Flow meters 10 * 1 Jul 2013 Pipes and fittings 25 * 1 Jul 2013 Valves 10 * 1 Jul 2013 Pumps: Boiler feedwater and cooling water pumps 20 * 1 Jul 2013 Dosing pumps 5 * 1 Jul 2013 Other pumps (not specified elsewhere) 15 * 1 Jul 2013 Safety showers and eye wash stations 20 * 1 Jul 2013 Water storage and treatment assets: Clarifiers and settling tanks 20 * 1 Jul 2013 Dam and pond liners 20 * 1 Jul 2013 Dams and effluent ponds 40 * 1 Jul 2013 Ion exchange systems 20 * 1 Jul 2013 Reverse osmosis systems 15 * 1 Jul 2013 Water storage tanks: Polyethylene (PE) 15 * 1 Jul 2013 Other 25 * 1 Jul 2013 Weighbridges 20 * 1 Jul 2013 Ammonium nitrate manufacturing assets: Ammonia handling and storage assets - see above in Ammonia manufacturing assets, distribution, handling and storage assets Ammonium nitrate prill manufacturing assets: Coating, cooling, drying and screening assets: Bulk flow coolers 20 * 1 Jul 2013 Chilling systems (incorporating chillers, ducting and piping) 20 * 1 Jul 2013 Coating product tanks 25 * 1 Jul 2013 Fluid bed coolers 20 * 1 Jul 2013 Rotary drum machines (including coaters, coolers, driers and granulators) 20 * 1 Jul 2013 Screeners 20 * 1 Jul 2013 Distribution, handling and storage assets: Bagging machines 15 * 1 Jul 2013 Conveyor belt weighers 15 * 1 Jul 2013 Conveyors and elevators 15 * 1 Jul 2013 Load out bins/silos 25 * 1 Jul 2013 Reclaim hoppers 20 * 1 Jul 2013 Scales 15 * 1 Jul 2013 Prill tower blowers and fans 20 * 1 Jul 2013 Prill towers (incorporating head tanks and lifts) 25 * 1 Jul 2013 Scrubber systems (incorporating ducting, fans, scrubbers and tanks) 20 * 1 Jul 2013 Ammonia nitrate solution manufacturing assets: Evaporation assets: Condensate tanks, flash drums and separators 20 * 1 Jul 2013 Evaporators 20 * 1 Jul 2013 Neutralisers 25 * 1 Jul 2013 Pipe reactors (titanium) 3 * 1 Jul 2013 Remelt and solution storage tanks (incorporating heating coils and stirrers) 25 * 1 Jul 2013 Solution filters 20 * 1 Jul 2013 Solution pumps 15 * 1 Jul 2013 Nitric acid manufacturing assets: Ammonia liquid filtering vessels (incorporating filters) 25 * 1 Jul 2013 Ammonia vapour filtering vessels (incorporating filters) 20 * 1 Jul 2013 Ammonia/air mixers 20 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating housing and filters) 25 * 1 Jul 2013 Compressors (incorporating drives) 25 * 1 Jul 2013 Tail gas expanders 25 * 1 Jul 2013 Conversion and absorption assets: Absorber columns (including bleachers) 25 * 1 Jul 2013 Catalyst filters 25 * 1 Jul 2013 Converters 25 * 1 Jul 2013 Cooler condensers: Zirconium 25 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid heaters: Zirconium 20 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid pumps 15 * 1 Jul 2013 Nitrous oxide (NOx) abaters 25 * 1 Jul 2013 Weak acid tanks 30 * 1 Jul 2013 Heat exchangers: Air coolers and heaters 25 * 1 Jul 2013 Ammonia vapourisers 20 * 1 Jul 2013 Gas coolers and heaters 20 * 1 Jul 2013 Superheaters 15 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Nitric acid storage assets: Scrubbers 20 * 1 Jul 2013 Tanks 25 * 1 Jul 2013 Support assets - see above in Ammonia manufacturing assets, support assets Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Ethanol manufacturing assets: Cooking assets: Filters and strainers 15 * 1 Jul 2012 Flash tanks 20 * 1 Jul 2012 Jet cookers 10 * 1 Jul 2012 Liquefaction tanks (including cook tubes and slurry tanks) 20 * 1 Jul 2012 Meal mixers 15 * 1 Jul 2012 Distillation and purification assets: Distillation columns 25 * 1 Jul 2012 Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) 25 * 1 Jul 2012 Reboilers 20 * 1 Jul 2012 Side stream strippers 20 * 1 Jul 2012 Feedstock handling and storage assets: Grain assets: Cleaning assets (including magnetic separators, screeners and sieves) 20 * 1 Jul 2012 Conveyor belt weighers 15 * 1 Jul 2012 Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) 15 * 1 Jul 2012 Hoppers (including weigh hoppers) 25 * 1 Jul 2012 Milling machines (including hammer and roller mills) 20 * 1 Jul 2012 Silo aerators 15 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Starch tanks 25 * 1 Jul 2012 Molasses assets: Dam covers 12 * 1 Jul 2012 Dam liners 20 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Receival station control systems 10 * 1 Jul 2012 Receival troughs (incorporating protective cladding, rails and roofing) 40 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Fermentation assets: Chillers 20 * 1 Jul 2012 Fermentation tanks 30 * 1 Jul 2012 Scrubbers 20 * 1 Jul 2012 Yeast propagation vessels 20 * 1 Jul 2012 Yeast recovery assets (molasses feedstock): Centrifugal separators 20 * 1 Jul 2012 Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) 20 * 1 Jul 2012 Hoppers, mixing tanks and storage tanks 25 * 1 Jul 2012 Stillage assets: Distillers grain assets: Centrifugal decanters 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) 20 * 1 Jul 2012 Evaporators 25 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Rotary drum dryers 20 * 1 Jul 2012 Stillage and syrup tanks 25 * 1 Jul 2012 Dunder and stillage assets (molasses feedstock): Conveyors and hoppers for fertiliser additives 15 * 1 Jul 2012 Dam covers 12 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Tanks (including fertiliser additive mixing and buffer tanks) 20 * 1 Jul 2012 Support and other assets: Additive dosing systems (including pipes, pumps and tanks): Plastic 5 * 1 Jul 2012 Other 20 * 1 Jul 2012 Air compression assets: Air compressors 15 * 1 Jul 2012 Air drying and filtering systems 12 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Blowers and fans 20 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2012 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2012 Cooling towers 20 * 1 Jul 2012 Dust collection systems (including baghouses, cyclones and other dust collection assets) 20 * 1 Jul 2012 Heat exchangers (excluding column reboilers) 15 * 1 Jul 2012 Laboratory assets: Analysers 10 * 1 Jul 2012 Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) 10 * 1 Jul 2012 Piping assets: Flow meters 10 * 1 Jul 2012 Pipes 25 * 1 Jul 2012 Valves 10 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Safety assets: Fire control and alarm assets - see Table B Gas detectors: Fixed 10 * 1 Jul 2012 Portable 4 * 1 Jul 2012 Tanker filling assets: Automated dispensing systems 10 * 1 Jul 2012 Automatic tank gauges 10 * 1 Jul 2012 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 Hoses 2 * 1 Jul 2012 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2012 Meters and metering systems 7 * 1 Jul 2012 Overfill protection systems 10 * 1 Jul 2012 Tanks: Chemical tanks (including clean-in-place (CIP) tanks): Plastic 15 * 1 Jul 2012 Other 20 * 1 Jul 2012 Ethanol and petroleum tanks: Stainless steel 30 * 1 Jul 2012 Other 25 * 1 Jul 2012 Water tanks (including condensate collection tanks) 25 * 1 Jul 2012 Vapour condensers 20 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding effluent pond covers) 25 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Effluent channels and ponds 40 * 1 Jul 2012 Pond covers 12 * 1 Jul 2012 Pond liners 20 * 1 Jul 2012 Water filtration assets (including ion exchange assets and reverse osmosis assets) 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 20 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 Human pharmaceutical and medicinal product manufacturing (18410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets: Bench top autoclaves 5 * 1 Jan 2004 Incubators 6 * 1 Jan 2004 Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers) 5 * 1 Jan 2004 Particle sizers 5 * 1 Jan 2004 Packaging assets: Accumulators 10 * 1 Jan 2004 Batch, barcode, label, and volume readers 10 * 1 Jan 2004 Blister pack packaging machines 10 * 1 Jan 2004 Blow-fill-seal (BFS) machines 12 * 1 Jan 2004 Bottle and vial inverters and blowers 10 * 1 Jan 2004 Bottle and vial unscramblers 10 * 1 Jan 2004 Bundlers and bundle packing machines 10 * 1 Jan 2004 Cappers and sealers (including tamper proof sealers) 10 * 1 Jan 2004 Cartoners 10 * 1 Jan 2004 Check weighers 10 * 1 Jan 2004 Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers) 12 * 1 Jan 2004 Desiccant and cotton wool depositors/inserters 10 * 1 Jan 2004 Dropper and leaflet inserters 10 * 1 Jan 2004 Flaming stations 10 * 1 Jan 2004 Flow wrappers and shrink wrappers 10 * 1 Jan 2004 Ink jet batch label printers 7 * 1 Jan 2004 Labelling machines 10 * 1 Jan 2004 Palletisers 10 * 1 Jan 2004 Pinhole inspectors 10 * 1 Jan 2004 Robotic pick and place packaging machines 10 * 1 Jan 2004 Sleevers 10 * 1 Jan 2004 Tablet/capsule fillers, feeders and counters 10 * 1 Jan 2004 Production assets: Autoclaves (for terminal sterilisation) 10 * 1 Jan 2004 Drying ovens 10 * 1 Jan 2004 Encapsulators 10 * 1 Jan 2004 Fluid bed dryers 12 * 1 Jan 2004 Granulators and mixer/granulators 12 * 1 Jan 2004 Homogenisers 7 * 1 Jan 2004 Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production 10 * 1 Jan 2004 Metal detectors 10 * 1 Jan 2004 Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) 10 * 1 Jan 2004 Sizing mills 10 * 1 Jan 2004 Tablet and capsule coating machines, coating drums and coating pans 12 * 1 Jan 2004 Tablet dedusters 10 * 1 Jan 2004 Tablet presses 10 * 1 Jan 2004 Vibrating sieves 10 * 1 Jan 2004 Raw material storage and dispensing assets: Demountable strong rooms 20 * 1 Jan 2004 Dispensing booths and associated air filtration systems 10 * 1 Jan 2004 Laminar flow benches and biohazard cabinets 8 * 1 Jan 2004 Safes 20 * 1 Jan 2004 Weighing scales 10 * 1 Jan 2004 Scientific medical and pharmaceutical research assets - see Table A Scientific research services (69100) Services: Air filtration systems 10 * 1 Jan 2004 Water purification plant 10 * 1 Jan 2004 Cleaning compound and toiletry preparation manufacturing (18510 to 18520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe polish manufacturing plant 13 ⅓ 1 Jan 2001 Other basic chemical product manufacturing (18910 to 18990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Explosives manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 13 ⅓ 1 Jan 2001 Polymer film and sheet packaging material manufacturing (19110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Extrusion assets: Extruder dies 15 * 1 Jul 2014 Extruders and co-extruders (incorporating barrels, screws, towers and treatment units, but excluding dies) 20 * 1 Jul 2014 Heat exchangers 15 * 1 Jul 2014 Laminating machines 20 * 1 Jul 2014 Packaging assets: Labelling machines 7 * 1 Jul 2014 Palletisers 12 * 1 Jul 2014 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2014 Pouch and bag making machines 10 * 1 Jul 2014 Printing assets - see Table A Printing (16110) Racking machines 25 * 1 Jul 2014 Recycling machines 10 * 1 Jul 2014 Resin preparation assets (including hoppers mixers/blenders and weigh batchers) 15 * 1 Jul 2014 Slitting machines and perforation units 15 * 1 Jul 2014 Support assets: Air compressors and receivers 15 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Control system assets (including control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs)) 10 * 1 Jul 2014 Jib cranes 15 * 1 Jul 2014 Laboratory assets: Generally 15 * 1 Jul 2014 Laboratory analysers 10 * 1 Jul 2014 Silos 25 * 1 Jul 2014 Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) 10 * 1 Jul 2014 Rigid and semi-rigid polymer product manufacturing (19120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Agglomerators, shredders, granulators and grinders 10 * 1 Jul 2016 Air compressor systems (incorporating compressor, drier and receiver) - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Annealing ovens 25 * 1 Jul 2016 Bagging and de-bagging machines 15 * 1 Jul 2016 Bandsaws 10 * 1 Jul 2016 Bending machines 10 * 1 Jul 2016 Bins 10 * 1 Jul 2016 Blow moulding machines 13 * 1 Jul 2016 Boilers - see Table B Boilers Chilled water plant (incorporating chiller, pipes, pumps etc) 12 * 1 Jul 2016 Control system assets - see Table B Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) Conveyor systems (including framework) 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Die carts 15 * 1 Jul 2016 Driers (pellet or resin) 10 * 1 Jul 2016 Drop testers and strength testers 16 * 1 Jul 2016 Extruder dies: Foamed polyethylene (PE) or extruded polystyrene extruder dies 10 * 1 Jul 2016 Generally 12 * 1 Jul 2016 Extruders: Foamed polyethylene (PE) or extruded polystyrene extruders 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Flange makers (pipes) and belling machines 10 * 1 Jul 2016 Forklifts - see Table B Forklifts Granule transfer assets (including feeders, loaders, and vacuum transfer systems) 10 * 1 Jul 2016 Heat exchangers 15 * 1 Jul 2016 Hydraulic power packs 12 * 1 Jul 2016 Hydraulic presses 10 * 1 Jul 2016 Injection moulding machines (incorporating hydraulic power packs but excluding moulds): Expanded polystyrene and expanded polypropylene moulding machines 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Laboratory assets: Generally 15 * 1 Jul 2016 Laboratory analysers 10 * 1 Jul 2016 Lifting platforms (including scissor lifts) 15 * 1 Jul 2016 Moulds: Expanded polystyrene and expanded polypropylene moulds 4 * 1 Jul 2016 Generally 8 * 1 Jul 2016 Mould heaters, die heaters and coolers 10 * 1 Jul 2016 Offset rollers, hot stamping machines, ink jet coders and printers and indent printers 5 * 1 Jul 2016 Overhead gantry cranes - see Table B Cranes (gantry and overhead) Palletisers - see Table B Packaging assets, palletisers and depalletisers Pipe cutters 10 * 1 Jul 2016 Pipe winders 12 * 1 Jul 2016 Pits 15 * 1 Jul 2016 Plastic welders 9 * 1 Jul 2016 Polystyrene pre-expanders 10 * 1 Jul 2016 Pullers/haul-offs/haul-throughs/Caterpillar pullers 10 * 1 Jul 2016 Pumps (including hydraulic, water and vacuum) 8 * 1 Jul 2016 Punch machines 5 * 1 Jul 2016 Racking 20 * 1 Jul 2016 Rainwater collection systems (incorporating pipes, tanks, and pumps) 15 * 1 Jul 2016 Resin preparation assets (including hoppers, mixers/blenders, and batch weighing) 15 * 1 Jul 2016 Robot control pendants 5 * 1 Jul 2016 Robots - see Table B Robots (industrial) Safety fencing 15 * 1 Jul 2016 Screen changers 12 * 1 Jul 2016 Silos: Bag silos for expanded polystyrene beads 10 * 1 Jul 2016 Generally - see Table B Silos Splitting/skiving machines 9 * 1 Jul 2016 Transformers 20 * 1 Jul 2016 Trimming machines 12 * 1 Jul 2016 Water baths/tanks, spray tanks, vacuum cooling 15 * 1 Jul 2016 Water tanks 15 * 1 Jul 2016 Polymer product and rubber product manufacturing (19130 to 19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 Paint and coatings manufacturing (19160) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ink factory plant 20 1 Jan 2001 Paint and coatings manufacturing assets: Air compressors 10 * 1 Jul 2013 Bead mills 20 * 1 Jul 2013 Bulk storage tanks 25 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Disperser and mixer motors 15 * 1 Jul 2013 Dispersers 20 * 1 Jul 2013 Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2013 Filling and packing assets: Conveyors 15 * 1 Jul 2013 Denesters 10 * 1 Jul 2013 Filling machines 15 * 1 Jul 2013 Filtration assets 15 * 1 Jul 2013 Labellers (including laser coders and label applicators) 7 * 1 Jul 2013 Printers 7 * 1 Jul 2013 Robotic palletisers 10 * 1 Jul 2013 Wrappers 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Hoists 10 * 1 Jul 2013 Mixers 20 * 1 Jul 2013 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 Piping assets: Manifolds 20 * 1 Jul 2013 Meters 10 * 1 Jul 2013 Piping 25 * 1 Jul 2013 Pumps 10 * 1 Jul 2013 Racking: External 15 * 1 Jul 2013 Internal 20 * 1 Jul 2013 Scales 10 * 1 Jul 2013 Spray booths 15 * 1 Jul 2013 Testing assets: Air conditioning assets (including room units and split systems) 8 * 1 Jul 2013 Gloss meters 10 * 1 Jul 2013 Ovens 15 * 1 Jul 2013 Spectrometers 10 * 1 Jul 2013 Viscometers 10 * 1 Jul 2013 Vacuum lifters 10 * 1 Jul 2013 Non-metallic mineral product manufacturing (20100 to 20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 Glass and glass product manufacturing (20100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Container glass and flat (float) glass manufacturing assets: Ancillary assets: Blowers and fans 25 * 1 Jul 2008 Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors) 25 * 1 Jul 2008 Ducting, pipes and piping 40 * 1 Jul 2008 Steelwork structures (including gantries, platforms and walkways) 40 * 1 Jul 2008 Vacuum pumps: Liquid ring pumps 10 * 1 Jul 2008 Oil sealed pumps 20 * 1 Jul 2008 Annealing lehrs 25 * 1 Jul 2008 Batch house assets: Cullet handling and return assets: Cullet crushers 25 * 1 Jul 2008 Scraping conveyor systems: Container glass 12 * 1 Jul 2008 Flat glass 25 * 1 Jul 2008 Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers) 25 * 1 Jul 2008 Silos 40 * 1 Jul 2008 Coating assets (cold and hot end) 12 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) 25 * 1 Jul 2008 Float baths 25 * 1 Jul 2008 Forehearths 12 * 1 Jul 2008 Forming machines (incorporating shearing and distribution systems) 12 * 1 Jul 2008 Glass furnace assets: Batch chargers 12 * 1 Jul 2008 Exhaust stacks: Brick lined 40 * 1 Jul 2008 Steel 12 * 1 Jul 2008 Furnace support assets (including bubbler systems and electro boost systems) 12 * 1 Jul 2008 Furnace tanks 12 * 1 Jul 2008 Regenerators and recuperators 12 * 1 Jul 2008 Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars) 12 * 1 Jul 2008 Inspection assets 10 * 1 Jul 2008 Lehr stackers 12 * 1 Jul 2008 Moulds 2 * 1 Jul 2008 Glass product manufacturing assets: Automotive glass product manufacturing assets: CNC controlled edgers and grinders 15 * 1 Jul 2009 CNC controlled scorers and cutters 15 * 1 Jul 2009 Inspection assets: Automotive laminated glass product inspection assets (including automated distortion checking assets and conveyors) 15 * 1 Jul 2009 Automotive toughened glass product inspection assets (including thermal imaging testing assets) 10 * 1 Jul 2009 Post-processing assets used in automotive laminated glass production and toughened glass production processes: Automated back window soldering units 10 * 1 Jul 2009 Others (including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling) 15 * 1 Jul 2009 CNC machines 7 * 1 Jul 2009 Control systems (excluding personal computers) 10 * 1 Jul 2009 Cutting tables: Automated cutting and break-out tables 10 * 1 Jul 2009 Laminated glass cutting tables 10 * 1 Jul 2009 Manual cutting tables (including air float tables) 15 * 1 Jul 2009 Digital printing assets: Digital printers 5 * 1 Jul 2009 Dryers 12 ½ * 1 Jul 2009 Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots) 15 * 1 Jul 2009 Drilling and/or milling machines (including horizontal and vertical drilling machines) 10 * 1 Jul 2009 Edgers: Arrissing machines 8 * 1 Jul 2009 Horizontal double edgers 10 * 1 Jul 2009 Straight line edgers and bevellers 7 * 1 Jul 2009 Glass handling and storage assets: Automated loaders and unloaders (used with automated cutting tables, laminating lines, toughening lines etc) 10 * 1 Jul 2009 Bulk glass handling assets: Straddle carriers 10 * 1 Jul 2009 Vertical glass handlers (sideloaders, tuning forks) 17 * 1 Jul 2009 Cranes (gantry and overhead) 25 * 1 Jul 2014 Racks (including A-frame racks, hydraulic concertina racks and freefall racks) 20 * 1 Jul 2009 Steel grabs 12 * 1 Jul 2009 Trolleys 7 * 1 Jul 2009 Vacuum lifters and scissor grabs 8 * 1 Jul 2009 Vertical masts and other elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 67200), elevating work platforms (EWPs) Glass laminating assets (including assembly clean room assets, autoclaves, heaters, laminating lehr furnaces, ovens, pre-presses, presses and vacuum bag furnaces) 15 * 1 Jul 2009 Glass toughening (tempering) assets: Furnaces and quenches used in toughening, bending/toughening and bending/slumping 20 * 1 Jul 2009 Heat soaking ovens 20 * 1 Jul 2009 Glass washing machines 10 * 1 Jul 2009 Plastic film applicators (spotstick machines) 8 * 1 Jul 2009 Screen printing assets - see Table A Printing (16110) Support assets: Air compressors 20 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Waterjet cutting machines 10 * 1 Jul 2009 Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category Ceramic product manufacturing (20210 to 20290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clay brick and paver manufacturing assets: Box feeders 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors 20 * 1 Jul 2011 Cutters 15 * 1 Jul 2011 De-hackers (excluding robots) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Extruders 15 * 1 Jul 2011 Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) 10 * 1 Jul 2011 Kiln/dryer/transfer car track work 12 * 1 Jul 2011 Kiln/dryer cars 10 * 1 Jul 2011 Kilns 20 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Setting assets (excluding robots) 20 * 1 Jul 2011 Transfer cars 15 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Pottery plant 20 1 Jan 2001 Rapid fire shuttle kilns (used in the manufacture of ceramic tiles) 13 ⅓ 1 Jan 2001 Cement manufacturing (20310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cooling assets: Air to air coolers 20 * 1 Jul 2011 Evaporation coolers: Cement coolers 20 * 1 Jul 2011 Conditioning towers (incorporating spray systems) 20 * 1 Jul 2011 Grate coolers (incorporating grate conveyor and quenching fans) 25 * 1 Jul 2011 Drying assets: Fluid bed dryers 20 * 1 Jul 2011 Hot gas generators 15 * 1 Jul 2011 Rotary dryers 20 * 1 Jul 2011 Electrical installation assets (including cabling): Power generators 15 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Transformers 20 * 1 Jul 2011 Emissions control assets: Dedusting fans 20 * 1 Jul 2011 Particulate filtering assets (excluding filter units incorporated in kiln bypass systems): Bagfilter systems (incorporating housing and filters) 20 * 1 Jul 2011 Electrostatic precipitators 20 * 1 Jul 2011 Stacks (excluding stacks incorporated in kiln bypass systems) 25 * 1 Jul 2011 Milling assets (used for raw material and cement milling including gearbox and drives): Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) 20 * 1 Jul 2011 Roller mills (vertical) (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Roller presses 20 * 1 Jul 2011 Separators/classifiers (including single and multi cyclones) 15 * 1 Jul 2011 Preheat and clinker production assets: Cyclone preheaters (incorporating tower structure, lifts, cyclones, precalciners, ducts, inlet chambers and meal pipes) 20 * 1 Jul 2011 Kilns (incorporating kiln shell, inlet chamber, roller stations, thrust unit, kiln hood, burner and drive) 25 * 1 Jul 2011 Kiln bypass systems (incorporating bypass ducts, heat exchangers, spray towers, filter units, ID fans and stacks) 10 * 1 Jul 2011 Kiln guns 5 * 1 Jul 2011 Kiln shell scanners 10 * 1 Jul 2011 Quarrying assets: Construction material mining assets - see Table A Construction material mining (09110 to 09190) Scrapers 7 * 1 Jul 2011 Storage, handling and packing assets: Conveyor systems (mechanical and pneumatic types incorporating structures, moving media, gearboxes, motors, fans, feeders, flowgates, feed valves and weighers): Mechanical: Belt, screw, drag chain, apron/pan conveyors 15 * 1 Jul 2011 Bucket elevators 20 * 1 Jul 2011 Pneumatic: Air lift elevators 15 * 1 Jul 2011 Air slides 15 * 1 Jul 2011 Hoppers, bins and tanks 20 * 1 Jul 2011 Packaging assets: Packing/bagging machines 15 * 1 Jul 2011 Palletisers 15 * 1 Jul 2011 Wrappers 10 * 1 Jul 2011 Pressure vessels (other than air/shock blast units) 25 * 1 Jul 2011 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wetslag, or at port facilities) 40 * 1 Jan 2004 Steel, generally 30 * 1 Jan 2004 Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004 Stockpile assets: Reclaim tunnels 25 * 1 Jul 2011 Reclaimers 25 * 1 Jul 2011 Stackers 25 * 1 Jul 2011 Unloading/loading assets: Bulk loading devices (including loading spouts and telescopic chutes) 10 * 1 Jul 2011 Railcar and truck unloaders (including pump unloading and vacuum pressure unloading systems) 20 * 1 Jul 2011 Ship unloading/loading assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Weighbridges 20 * 1 Jul 2011 Support assets: Air compression assets: Packaged air compressors (compressor, drier and receiver in one integrated unit) 10 * 1 Jul 2011 Other air compressor systems 15 * 1 Jul 2011 Air/shock blast units 8 * 1 Jul 2011 Control systems (process and safety control systems incorporating PLCs, cabling, monitors, sensors and switchgear, but excluding software) 10 * 1 Jul 2011 Cranes 20 * 1 Jul 2011 Hoists 20 * 1 Jul 2011 ID (induced draught) fans 15 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Testing equipment: Generally (including spectrometers, gas chromatographs, titrators, calorimeters, laser granulometers, photometers, moisture analysers, drying ovens) 8 * 1 Jul 2011 Raw material analysers 5 * 1 Jul 2011 XRF/XRD analysers 5 * 1 Jul 2011 Plaster product manufacturing (20320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Plasterboard and cornice manufacturing assets: General: Bins 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors (including belt conveyors, belt stacker conveyors, bucket elevators and screw conveyors) 20 * 1 Jul 2011 Dust collection assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2011 Dust detectors 5 * 1 Jul 2011 Fans/blowers (excluding blowers used with hot pits) 20 * 1 Jul 2011 Feeders 15 * 1 Jul 2011 Flow meters 10 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Lump breakers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Rotary valves 15 * 1 Jul 2011 Silos (steel) 20 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Plaster milling assets: Bulk bag handling assets 20 * 1 Jul 2011 Calciners 20 * 1 Jul 2011 Grinding/hammer mills 20 * 1 Jul 2011 Heat generators 15 * 1 Jul 2011 Hot pits: Blowers 12 * 1 Jul 2011 Vessels 20 * 1 Jul 2011 Stucco coolers 20 * 1 Jul 2011 Plasterboard/cornice plant assets: Chillers (volumetric air-cooled) 15 * 1 Jul 2011 Dry end handling assets (including bookers, cascades, conveyors and stackers) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Dunnage assets used to make dunnage 25 * 1 Jul 2011 Forming line assets (including belt conveyors and roller conveyors) 20 * 1 Jul 2011 Forming plates 10 * 1 Jul 2011 Forming station assets (excluding forming plates and pin mixers) 20 * 1 Jul 2011 Hydropulpers 25 * 1 Jul 2011 Knives (used for plasterboard or cornice) 25 * 1 Jul 2011 Paper and tape assets (including creasers, magazines, splicing assets, tape rollers, tension stations and unwinders) 20 * 1 Jul 2011 Pin mixers 13 * 1 Jul 2011 Printers 5 * 1 Jul 2011 Start-up pullers (used for cornice) 20 * 1 Jul 2011 Wet-end-transfer assets (including conveyors, dryer in-feeds, turners) 20 * 1 Jul 2011 Ready-mixed concrete manufacturing (20330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors 10 * 1 Jul 2014 Air dryers 10 * 1 Jul 2014 Bins (including weigh bins, but excluding concrete bins) 15 * 1 Jul 2014 CCTV systems 5 * 1 Jul 2014 Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Chillers 15 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors 20 * 1 Jul 2014 Dust extraction systems 15 * 1 Jul 2014 Fuel storage assets: Card reading systems 6 * 1 Jul 2014 Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) 10 * 1 Jul 2014 Pumps 10 * 1 Jul 2014 Tanks 25 * 1 Jul 2014 Hoppers (including weigh hoppers) 15 * 1 Jul 2014 Mixers used in wet ready-mixed plants 15 * 1 Jul 2014 Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) 10 * 1 Jul 2014 Silos 30 * 1 Jul 2014 Slump stands 10 * 1 Jul 2014 Testing assets: Concrete testers 10 * 1 Jul 2014 Ovens 8 * 1 Jul 2014 Truck transit mixers: Mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching trucks: Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) 10 * 1 Jul 2014 Waste water treatment assets: Catchment and settlement ponds 20 * 1 Jul 2014 Concrete slurry pumps 3 * 1 Jul 2014 Polyethylene (PE) water tanks 8 * 1 Jul 2014 Water pumps 5 * 1 Jul 2014 Concrete product manufacturing (20340) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Concrete block, brick and paver manufacturing assets: Batching and mixing assets: Bins (excluding concrete bins) 15 * 1 Jul 2011 Colour dosing assets 12 * 1 Jul 2011 Colour tanks (incorporating stirrers) 15 * 1 Jul 2011 Hoppers 15 * 1 Jul 2011 Mixers 15 * 1 Jul 2011 Block/brick/paver making assets: Block/brick/paver making machines 15 * 1 Jul 2011 Moulds 5 * 1 Jul 2011 Splitters 10 * 1 Jul 2011 Curing assets: Boilers (including steam generators) 20 * 1 Jul 2011 Drying chambers 25 * 1 Jul 2011 Elevators/lowerators (including loaders/unloaders) 15 * 1 Jul 2011 Racks (excluding racks fixed to drying chambers) 5 * 1 Jul 2011 Transfer car (incorporating finger cars) track works 15 * 1 Jul 2011 Transfer cars (incorporating finger cars) 15 * 1 Jul 2011 General assets: Control systems 10 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Plates 10 * 1 Jul 2011 Palletising and packaging assets: Cubing assets (including cubers, doublers and squeezers) 15 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Concrete roof tile manufacturing assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Applicator batching assets (including hoppers, mixers and tanks, but excluding batching assets for anti-scuff hot glue/max applicators and oil applicators) 15 * 1 Jul 2012 Applicators: Anti-scuff hot glue/wax 10 * 1 Jul 2012 General (including colour, sealer and sheen) 20 * 1 Jul 2012 Oil (excluding oil tanks) 10 * 1 Jul 2012 Bins 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Curing assets: Boilers 20 * 1 Jul 2012 Curing bays: Concrete 25 * 1 Jul 2012 Foam sandwich (incorporating insulated panel walls, roof and doors) 10 * 1 Jul 2012 Rackers/derackers (including loaders/unloaders) 20 * 1 Jul 2012 Racks (used in curing bays) 10 * 1 Jul 2012 Depalleters 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Hoppers 15 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Packaging assets: General (including collectors, compilers and cranes) 20 * 1 Jul 2012 Robots 10 * 1 Jul 2012 Shrink wrappers 10 * 1 Jul 2012 Strapping assets 10 * 1 Jul 2012 Wrapping assets 10 * 1 Jul 2012 Plates: General 7 * 1 Jul 2012 Trim (including plates used for barge and ridge tiles) 5 * 1 Jul 2012 Fibre cement building boards manufacturing assets: Curing assets: Autoclaves (incorporating rails) 30 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Chargers (including traversers) 15 * 1 Jul 2012 Trackwork 20 * 1 Jul 2012 Trolley chain hauling systems (incorporating chains, gearboxes, motors and tappets) 15 * 1 Jul 2012 Trolley transfer platforms (including transversals) 20 * 1 Jul 2012 Trolleys (including trucks) used inside and outside autoclaves 10 * 1 Jul 2012 Trolleys (including trucks) used only outside autoclaves 20 * 1 Jul 2012 Tunnels (including steamers) 25 * 1 Jul 2012 Finishing line and packaging assets: Applicators (including coating and sealing applicators) 7 * 1 Jul 2012 Drying tunnels (including heating ovens) 10 * 1 Jul 2012 Machining assets (including sanding and trimming assets) 15 * 1 Jul 2012 Printers 5 * 1 Jul 2012 Robots 10 * 1 Jul 2012 General assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Dust collection assets 20 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Stackers/unstackers (including pilers/unpilers) 15 * 1 Jul 2012 Steel templates 7 * 1 Jul 2012 Manufacturing, trimming and pressing assets: Cranes (used to load boards into presses and unload boards from presses) 15 * 1 Jul 2012 Guillotines 20 * 1 Jul 2012 Hatschek machines (including tub machines) 25 * 1 Jul 2012 Presses 20 * 1 Jul 2012 Scrap return assets (including pulpers and shredders) 15 * 1 Jul 2012 Trimmers 20 * 1 Jul 2012 Storage, preparation and mixing assets: Ball mills 25 * 1 Jul 2012 Batching vessels (including feeding vessels) (excluding silica thickener vessels) 20 * 1 Jul 2012 Classifiers (including cyclones) 15 * 1 Jul 2012 Hoppers 20 * 1 Jul 2012 Hydropulpers 20 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Refiners 20 * 1 Jul 2012 Storage tanks (including silica thickener vessels) 25 * 1 Jul 2012 Prefabricated concrete product manufacturing assets: Air compressors 10 * 1 Jul 2013 Automated panel manufacturing assets: Automated trowel machines (incorporating crane and trowel) 15 * 1 Jul 2013 Concrete distribution stations: Distributors 10 * 1 Jul 2013 Flying buckets 10 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Curing chambers 25 * 1 Jul 2013 Laser beam alignment systems 10 * 1 Jul 2013 Pallet cleaning machines 15 * 1 Jul 2013 Pallet receivable stands (excluding pallet vibrating stands) 20 * 1 Jul 2013 Pallet transport systems: Pallet drive mechanisms (incorporating drive units, motors, sensors and wheels) 10 * 1 Jul 2013 Track work 20 * 1 Jul 2013 Transversals (including continuous transfer wagons) 10 * 1 Jul 2013 Pallet vibrating stands 10 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Rack feeders 15 * 1 Jul 2013 Shutter cleaning machines 15 * 1 Jul 2013 Shutter transporting assets (including automated roller conveyors) 15 * 1 Jul 2013 Shutters 8 * 1 Jul 2013 Turning machines (including flippers and tilting assets) 20 * 1 Jul 2013 Buckets (including kibbles, skips and tippers) 6 * 1 Jul 2013 Casting tables 10 * 1 Jul 2013 Concrete manufacturing assets: Bins (excluding concrete bins) 15 * 1 Jul 2013 Conveyors 20 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Mixers 15 * 1 Jul 2013 Concrete testers 10 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Lifting gear (including chains, lugs and swivels) 7 * 1 Jul 2013 Moulds 10 * 1 Jul 2013 Pipe manufacturing assets: Cage machines 20 * 1 Jul 2013 Load testers 25 * 1 Jul 2013 Moulds 7 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Pipe making machines 20 * 1 Jul 2013 Prestressing assets 10 * 1 Jul 2013 Shutter saws 7 * 1 Jul 2013 Steel cutters and benders 7 * 1 Jul 2013 Trowel machines 4 * 1 Jul 2013 Work tables 10 * 1 Jul 2013 Silos 30 * 1 Jul 2012 Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 Iron smelting and steel manufacturing (21100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used in common in iron smelting and steel manufacturing processes: Automated guided vehicles 20 * 1 Jul 2010 CCTV system 3 * 1 Jul 2010 Coil cars (including hydraulic sliding floor plates) 13 * 1 Jul 2010 Coil car tracks and rails 7 * 1 Jul 2010 Control systems assets: Instruments (including temperature probes, control panels, gas analysers, location sensors, carbon monoxide monitors, pressure controls, temperature controls, pyrometers, strip position sensors, gamma ray detectors, hot metal detectors, x-ray gauges, width gauges, thickness gauges) 7 * 1 Jul 2010 Programmable logic controllers (PLCs) and distributed control systems (DCS) 10 * 1 Jul 2010 Uninterruptible power supplies (UPS) 5 * 1 Jul 2010 Cranes and gantries 20 * 1 Jul 2010 Electricity distribution, generation or transmission assets: Aerials or underground cables 30 * 1 Jul 2010 Electronic protection relays 10 * 1 Jul 2010 High voltage switchgear 25 * 1 Jul 2010 Transformers 20 * 1 Jul 2010 Use any relevant determinations made in Electricity supply (26110 to 26400) for any other electricity distribution, generation or transmission assets Gasometers 30 * 1 Jul 2010 Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail freight and passenger transport services (47100 to 47200) Rolls for mill roll stands (including roughing mill rolls, finishing mill rolls and skin conditioning mill rolls) 2 * 1 Jul 2010 Roller tables (incorporating gearboxes, motors, drives, rolls, table frames, aprons, side guards and foundations) 15 * 1 Jul 2010 Scale or transfer car rail tracks and turntables 20 * 1 Jul 2010 Scale or transfer cars (incorporating cable reel and drive units) 20 * 1 Jul 2010 Ship ore unloaders 20 * 1 Jul 2010 Slag processing assets: Crushers 20 * 1 Jul 2010 Granulators 15 * 1 Jul 2010 Slag pots 20 * 1 Jul 2010 Slag pot carriers 10 * 1 Jul 2010 Stacks (including flare off stacks (incorporating burners and derricks)) 20 * 1 Jul 2010 Stackers, reclaimers, stacker/reclaimers and sequencers 25 * 1 Jul 2010 Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: BOS vessels (incorporating motors, gearboxes, bull gear, vessel, torsion bar, lube pumps, pulse generators, tacho generators, brakes, limit switches, pressure switches and support structures) 10 * 1 Jul 2010 Desulphurising lances (incorporating masts, winch control boxes, hydraulic cylinders carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Electric arc furnaces (EAFs) 10 * 1 Jul 2010 Electrode control arms 10 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Electrostatic precipitators 15 * 1 Jul 2010 Primary and secondary scrubbers (incorporating support structure and spray systems) 20 * 1 Jul 2010 Waste gas radiation cooling systems (incorporating water sprays and ducts) 20 * 1 Jul 2010 Waste gas extractor fans and silencers 20 * 1 Jul 2010 Flux making assets: Kiln contact coolers (including agitator, agitator hydraulic system and rotary valves) 15 * 1 Jul 2010 Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Lime kiln discharge conveyors (incorporating structures, belts, pulleys, motors and gearboxes) 15 * 1 Jul 2010 Lime kilns (incorporating rollers, tyres, support structures, drives, motors and gearboxes) 25 * 1 Jul 2010 Raw material crushers and ball mills 15 * 1 Jul 2010 Grinders (incorporating motors, drive pullies and belts, drive shafts, roller crusher units and whizzer separators) 15 * 1 Jul 2010 Heat shielding for vessels incorporating supports 30 * 1 Jul 2010 Hot metal pots 20 * 1 Jul 2010 Lance pumps and motor assemblies 15 * 1 Jul 2010 Liquid oxygen lances (incorporating carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Liquid oxygen supply pipes 10 * 1 Jul 2010 Materials handling assets: Air blowers 15 * 1 Jul 2010 Bins 20 * 1 Jul 2010 Bucket elevators 20 * 1 Jul 2010 Conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Cyclones 10 * 1 Jul 2010 Hoppers, weigh hoppers, chutes, silos 20 * 1 Jul 2010 Scrap metal buckets, skips and stands 20 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Vibro feeders 15 * 1 Jul 2010 Vibrators 15 * 1 Jul 2010 Weighbridges (incorporating load cells) 20 * 1 Jul 2010 Pneumatic air tube systems (incorporating blower units) 20 * 1 Jul 2010 Scull breakers 10 * 1 Jul 2010 Secondary treatment assets: Composition adjustment stations (including Injection Reheating Up Temperature (IRUT) stations incorporating snorkels, support structures and motors) 20 * 1 Jul 2010 Ladle metallurgical furnaces (LMFs) 20 * 1 Jul 2010 Vacuum degassers (incorporating steam pumps and vacuum pumps) 10 * 1 Jul 2010 Slag rakes 10 * 1 Jul 2010 Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) 20 * 1 Jul 2010 Sub or sampling lances (incorporating motors, drives, gearboxes, limit switches, over speed switches, drums, cables and slow motors) 10 * 1 Jul 2010 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Launder distribution and collection systems 15 * 1 Jul 2010 Pipes and pipelines: Slurry disposal pipelines 15 * 1 Jul 2010 Water pipes 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps (including slurry disposal pumps) 15 * 1 Jul 2010 Settling ponds 30 * 1 Jul 2010 Tanks: Conditioner, slurry, polymer, liquid flocculants and mixer tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Blast furnace assets: Cast house assets: Cast house floor iron and slag runner systems, covers, and tilting spouts 5 * 1 Jul 2010 Cast house structure 40 * 1 Jul 2010 Common hydraulic systems 15 * 1 Jul 2010 Manipulators 15 * 1 Jul 2010 Mud guns 15 * 1 Jul 2010 Taphole drills 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Chimney mains 30 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Dust catchers (incorporating supporting structures) 15 * 1 Jul 2010 Excess gas bleeder systems 20 * 1 Jul 2010 Furnace top recovery turbine systems (incorporating hydraulic system, inlet and outlet mains and valves) 20 * 1 Jul 2010 Scrubbers (incorporating support structure and spray systems) 15 * 1 Jul 2010 Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics 15 * 1 Jul 2010 Waste gas collector mains and ducts 15 * 1 Jul 2010 Furnace proper assets: Furnace charging tops (incorporating charging valves and hydraulics) 15 * 1 Jul 2010 Furnace elevators 15 * 1 Jul 2010 Furnace shells (incorporating hearths, refractory linings, staves, probes, profile meters and sondes) 15 * 1 Jul 2010 Furnace support assets (including maintenance platforms and control and switch rooms) 15 * 1 Jul 2010 Furnace support structure (incorporating foundations) 40 * 1 Jul 2010 Hot blast system assets: Cold blast mains (incorporating snorts and mixer valves) 15 * 1 Jul 2010 Hot blast mains (incorporating bustle mains, back draught mains and tuyere stock) 15 * 1 Jul 2010 Stoves (incorporating refractory, shell, foundations, fan and valves) 30 * 1 Jul 2010 Stoves mixed gas main systems 15 * 1 Jul 2010 Materials handling assets: Furnace charging bins 15 * 1 Jul 2010 Furnace charging conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Furnace charging skip hoist 20 * 1 Jul 2010 Furnace charging skip tracks 30 * 1 Jul 2010 Furnace charging skips 15 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Torpedo cars 17 * 1 Jul 2010 Water treatment assets: Basins 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Valves and other non-pipe fittings 8 * 1 Jul 2010 Water distribution systems 10 * 1 Jul 2010 Water pumps 10 * 1 Jul 2010 Coke making assets: Coal screening assets: Crushers 20 * 1 Jul 2009 Hammer mills 15 * 1 Jul 2009 Hydrowashers 20 * 1 Jul 2009 Primary, secondary and tertiary screens and chutes 10 * 1 Jul 2009 Coke ovens batteries assets: Breeze basins 30 * 1 Jul 2009 Charging car rails 20 * 1 Jul 2009 Charging cars 20 * 1 Jul 2009 Coke ovens batteries (including ovens, doors, individual oven gas off takes from supply and extraction mains) 30 * 1 Jul 2009 Coke ploughs 15 * 1 Jul 2009 Coke transfer cars 25 * 1 Jul 2009 Coke wharves (including concrete end barriers and skids) 30 * 1 Jul 2009 Hot car spur lines 30 * 1 Jul 2009 Hot cars (incorporating locomotive, wagon, tray and bogies) 15 * 1 Jul 2009 Quenchers (incorporating stack structures, water tanks, pipes, pumps, sprays, pneumatic systems and water pump pits) 15 * 1 Jul 2009 Ram tracks and live rails 30 * 1 Jul 2009 Rams 30 * 1 Jul 2009 Coke ovens gas by-products assets: Acid compound assets: Acid compound structures, pumps, overflow and storage tanks 15 * 1 Jul 2009 Ammonia absorbers (including pumps, ammonia storage tanks, and distribution pipes including valves) 15 * 1 Jul 2009 Ammonia plant assets: Ammonia incinerators, ammonia stills, tanks, decanters, pumps, condensers (including support structures, stacks) 15 * 1 Jul 2009 Benzine, toluene and xylene plant assets: Distillation columns, dephlegorators, pumps, tanks, coolers, condensers and pre heaters 30 * 1 Jul 2009 Benzol scrubbers (including pumps and distribution pipe work including valves) 35 * 1 Jul 2009 Exhausters (including support structures and hydraulic systems) 5 * 1 Jul 2009 Final coolers 35 * 1 Jul 2009 Napthalene plant assets: Sludge tanks, pre heaters, distillation columns, tanks, decanters, condensers, and pumps 35 * 1 Jul 2009 Primary cooler assets: Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 40 * 1 Jul 2009 Sulphate plant assets: Feed tanks, evaporators, centrifuge units, conveyors (including belts, structures, drives and chutes, jet condensers, hot water tanks, driers including chutes, drives, and support structures, pumps, vibrating screens, cyclones, and scraper conveyors) 10 * 1 Jul 2009 Tar plant assets: Decanters, make tanks (incorporating scrapers and drives, storage tanks, steam and electric pumps, liquor tank and strainers) 15 * 1 Jul 2009 Tar precipitators 20 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Baghouses 20 * 1 Jul 2009 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 20 * 1 Jul 2009 Dust collection systems, dust drop out boxes and dust disposal rotary valves (incorporating motors and gearboxes) 20 * 1 Jul 2009 Fume extraction hoods 20 * 1 Jul 2009 Waste gas collector mains and ducts 25 * 1 Jul 2009 Materials handling assets: Bins (including furnace coke, dust disposal bins) 20 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 15 * 1 Jul 2009 Conveyor systems transfer houses 15 * 1 Jul 2009 Feed bunkers 15 * 1 Jul 2009 Motorised feeders 15 * 1 Jul 2009 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 25 * 1 Jul 2009 Hot strip mill assets: Coil and slab weighers 15 * 1 Jul 2010 Coil box and crop shear assets: Coil boxes (incorporating side guard drives and transfer mechanism assemblies) 8 * 1 Jul 2010 Coil box shear and scale breakers 17 * 1 Jul 2010 Crop shears (incorporating assemblies and main drive motors) 17 * 1 Jul 2010 Crop shear maintenance jigs and pinch rolls 15 * 1 Jul 2010 Transfer bed oxy cutting stations 15 * 1 Jul 2010 Coil handling assets: Cooling tunnel ventilation fans 10 * 1 Jul 2010 Cooling tunnel conveyors 13 * 1 Jul 2010 Marking machines 15 * 1 Jul 2010 De-scaling systems (incorporating scale breakers, nozzles, pipe works, valves and high pressure pumps) 10 * 1 Jul 2010 Down coiler assets (including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drives)) 15 * 1 Jul 2010 Finishing mill assets: Finishing mill flumes 20 * 1 Jul 2010 Finishing mills (incorporating mill stands, side guides, strippers, screw downs, drive shafts, pinion boxes, main drive motors, transformers, loopers, grease systems, oil circulation systems, and hydraulic systems) 20 * 1 Jul 2010 Laminar flow cooling systems 15 * 1 Jul 2010 Mill roll shop assets: Bearing washing machines 10 * 1 Jul 2010 Chuck changers 15 * 1 Jul 2010 Floor plate or checker plate machines 15 * 1 Jul 2010 Roll grinders 15 * 1 Jul 2010 Roll lathes 20 * 1 Jul 2010 Roll racks and sleds 20 * 1 Jul 2010 Reversing roughing mill assets: Reversing roughing mills (incorporating mill stands, entry side guards, delivery side guards, main drive motors and hydraulic systems) 20 * 1 Jul 2010 Vertical edgers (incorporating drive motors, gearboxes and edger adjustments) 20 * 1 Jul 2010 Roll changing assets 20 * 1 Jul 2010 Scale scrapers 15 * 1 Jul 2010 Skin pass mill assets: Skin pass mills (incorporating mill entry assets,gap control and auxiliary hydraulics, main drive motors, payoff reel, un-coiler mandrels and re-coiler mandrels) 20 * 1 Jul 2010 Tension reels and belt wrappers 15 * 1 Jul 2010 Laser systems mill entry 5 * 1 Jul 2010 Slab tracking systems 5 * 1 Jul 2010 Strapping machines (including radial and circumferential) 13 * 1 Jul 2010 Walking beam furnace assets: Air dilution manifolds 20 * 1 Jul 2010 Air ducts 10 * 1 Jul 2010 Coke ovens gas systems 15 * 1 Jul 2010 Cold combustion air systems 20 * 1 Jul 2010 Dilution blowers 10 * 1 Jul 2010 Extractors 10 * 1 Jul 2010 Furnaces (incorporating structure, charging machines with synchronising drive trains, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Nitrogen purge systems 15 * 1 Jul 2010 Tracking lasers (incorporating cables and adapters) 5 * 1 Jul 2010 Pellet making assets: Balling assets: Balling drums 20 * 1 Jul 2010 Bentonite tanks 20 * 1 Jul 2010 Mixers 20 * 1 Jul 2010 Seed screens 10 * 1 Jul 2010 Cooler assets: Cooler fans 10 * 1 Jul 2010 Annular coolers (incorporating pans, pan conveyors and drives) 25 * 1 Jul 2010 Roller screens 10 * 1 Jul 2010 Dewatering assets: Launders 20 * 1 Jul 2010 Pressure filter pumps 5 * 1 Jul 2010 Process water tanks 20 * 1 Jul 2010 Return water pipes 20 * 1 Jul 2010 Slurry feed pipes 10 * 1 Jul 2010 Slurry pumps 10 * 1 Jul 2010 Slurry tanks (incorporating agitators) 15 * 1 Jul 2010 Sumps 20 * 1 Jul 2010 Thickeners (incorporating tanks, rakes and access platforms) 20 * 1 Jul 2010 Vertical plate pressure filters (incorporating filters, plates, membranes, water sprays, ladders, bomb bay doors) 20 * 1 Jul 2010 Emissions control assets: Compressors 20 * 1 Jul 2010 Dust collection system 20 * 1 Jul 2010 Multi-cone 20 * 1 Jul 2010 Scrubbers 20 * 1 Jul 2010 Waste gas collector mains and ducts 20 * 1 Jul 2010 Waste gas extractor fans 20 * 1 Jul 2010 Fluxing tanks 20 * 1 Jul 2010 Grinding mills 15 * 1 Jul 2010 Induration assets: Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Rotary kilns (incorporating bearings, drive gear and drive system) 30 * 1 Jul 2010 Travelling grates (incorporating motors, gearboxes or drives and rollers) 30 * 1 Jul 2010 Waste heat recovery ducts 15 * 1 Jul 2010 Waste heat recovery fans 10 * 1 Jul 2010 Materials handling assets: Conveyor systems (incorporating structures, belts, gearboxes and motors): Conveyors to and from balling drums 20 * 1 Jul 2010 Filter cake conveyors 20 * 1 Jul 2010 Finished pellet conveyor 20 * 1 Jul 2010 Flux bins 20 * 1 Jul 2010 Roller feeders 10 * 1 Jul 2010 Table feeders 10 * 1 Jul 2010 Vibrating feeders 10 * 1 Jul 2010 Weigh feeders 10 * 1 Jul 2010 Plate mill assets: Cold levellers (incorporating motor, gearbox spindles, hydraulic traverse cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) 30 * 1 Jul 2010 De-scaling boxes (incorporating sprays, mechanicals, control valves pipe work after isolation valves, de-scaling box table rolls, tables, chains, covers, side guides and covers) 10 * 1 Jul 2010 Edgers (incorporating motors, hydraulic controls, mechanical controls, anvil (carryover table), hand rails and walkways) 20 * 1 Jul 2010 Furnace entry skids 20 * 1 Jul 2010 Furnaces (incorporating slab pushers, bumpers, pyrometers, off takes from king valve to outlets and all structures and equipment from after entry skids up to and including circular apron skids) 20 * 1 Jul 2010 Hot levellers (incorporating motors, gearboxes, spindles, rolls, leveller AGC capsules, screws, crowning device, de-scaling header and valves) 20 * 1 Jul 2010 Inter-roll stand cooling sprays 15 * 1 Jul 2010 Reversing finishing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Reversing roughing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Rope driven cooling transfer bed 20 * 1 Jul 2010 Shears (including crop, divide, scrap, rotary trim, guillotine and end shears) 20 * 1 Jul 2010 Slab sizing systems (incorporating side guard measuring devices and stands, slab sizing unit supports, cameras and light banks) 5 * 1 Jul 2010 Turnover inspection table (incorporating barriers and hydraulics) 20 * 1 Jul 2010 Walking beam cooling beds (incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics) 20 * 1 Jul 2010 Primary metal product casting assets: Continuous casting machines (incorporating turrets, tundishes (incorporating lids and cassettes), tundish cars, moulds, dummy bars, segments, oscillators, rolls, water sprays, hydraulics, motors and gearboxes): Billet casters 17 * 1 Jul 2010 Combination casters 17 * 1 Jul 2010 Slab casters 17 * 1 Jul 2010 Cooler transfer arms (incorporating motors, gearboxes and drive shafts) 17 * 1 Jul 2010 Crop removal machines 20 * 1 Jul 2010 Cut to length machines and torch cutters 15 * 1 Jul 2010 De-burring machines (incorporating fixed drives) 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 15 * 1 Jul 2010 Dedusting ducts and mains 15 * 1 Jul 2010 Steam exhaust fans 10 * 1 Jul 2010 Hydraulic shears 17 * 1 Jul 2010 Materials handling assets: Conveyor systems (including structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Mould powder bins 23 * 1 Jul 2010 Screw feeders 15 * 1 Jul 2010 Scarfing machines (incorporating catenary system of hoses, power supply cables and support structures) 20 * 1 Jul 2010 Slab or billet cooler tanks (incorporating grid stands) 30 * 1 Jul 2010 Slab or billet marking machines 17 * 1 Jul 2010 Transfer beds 17 * 1 Jul 2010 Up-enders (including hydraulics) 17 * 1 Jul 2010 Walking beam cooling beds and run out tables 17 * 1 Jul 2010 Water treatment assets: Basins and ponds 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Gravel and sand filters 25 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Pipelines: Water pipelines 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps: Water pumps 10 * 1 Jul 2010 Chemical dosing pumps 5 * 1 Jul 2010 Skimmers and scrapers 15 * 1 Jul 2010 Tanks: Sludge, chemical storage and dosing tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Rod, bar, structural and rail mill assets: Controlled tempering quenching cars 10 * 1 Jul 2010 Cut to length machines 17 * 1 Jul 2010 De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) 10 * 1 Jul 2010 Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Furnace charging skids 20 * 1 Jul 2010 Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Shears (incorporating motors and drives) 17 * 1 Jul 2010 Stacker/bundlers 12 * 1 Jul 2010 Straighteners 20 * 1 Jul 2010 Walking beam cooling beds 20 * 1 Jul 2010 Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Sinter making assets: Cooler assets: Cooler fans 10 * 1 Jul 2009 Coolers (incorporating pan conveyors and drives) 25 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Activated carbon packed bed filters 15 * 1 Jul 2009 Dedusting fans 10 * 1 Jul 2009 Electrostatic precipitators and scraper chains 20 * 1 Jul 2009 Waste gas collector mains and ducts 20 * 1 Jul 2009 Feed sequence assets: Feed rolls 7 * 1 Jul 2009 Mixing and rolling drums 30 * 1 Jul 2009 Materials handling assets: Belt weighers 5 * 1 Jul 2009 Bins: Coke bins 15 * 1 Jul 2009 Ore bins 23 * 1 Jul 2009 Sinter bins 17 * 1 Jul 2009 Chutes 15 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 17 * 1 Jul 2009 Feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Sinter 17 * 1 Jul 2009 Weigh feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Strand assets: Ignition furnaces (incorporating associated air and gas mains) 15 * 1 Jul 2009 Preheat hoods (incorporating waste heat recovery fans and mains) 7 * 1 Jul 2009 Spike roll crushers (incorporating bogey flex, electric motors, primary gearboxes, fluid couplings, grillage bars and crash decks) 10 * 1 Jul 2009 Strand structures and drives (including conveyors, wind legs and dust troughs) 20 * 1 Jul 2009 Water treatment assets: Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2009 Steel railway track product manufacturing assets: Steel railway clip manufacturing assets: Anti-corrosion dip tanks 20 * 1 Jul 2011 Coil transfer arms (incorporating motors, gearboxes and drive shafts) 15 * 1 Jul 2011 End spades 20 * 1 Jul 2011 Gas temper furnaces 20 * 1 Jul 2011 Induction heaters 20 * 1 Jul 2011 Noise reduction enclosures 30 * 1 Jul 2011 Presses 20 * 1 Jul 2011 Quench systems (incorporating heat exchangers, transfer arms, tanks, pipes and pumps) 20 * 1 Jul 2011 Shears 20 * 1 Jul 2011 Tooling 15 * 1 Jul 2011 Transfer systems (incorporating flat bed transfer table) 30 * 1 Jul 2011 Quality control test rigs 30 * 1 Jul 2011 Materials handling assets: Conveyor systems 20 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Racks for storage 20 * 1 Jul 2011 Weigh scales 15 * 1 Jul 2011 Water treatment assets: Cooling towers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Steel railway sleeper manufacturing assets: Crop shear and presses 20 * 1 Jul 2011 Form presses 20 * 1 Jul 2011 Punch presses 20 * 1 Jul 2011 Steel strip metallic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Air knife assemblies 13 * 1 Jul 2010 Crop shears 17 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Horizontal air coolers (incorporating ducting fans and nozzles) 15 * 1 Jul 2010 Horizontal furnaces 20 * 1 Jul 2010 Levellers (incorporating gearboxes and drives) 15 * 1 Jul 2010 Metal coating pots 15 * 1 Jul 2010 Passivators (incorporating tanks and pumps) 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Pot hardware (incorporating zinc roll frames and roll assemblies) 13 * 1 Jul 2010 Pre melt pots 5 * 1 Jul 2010 Quench systems (incorporating rolls, spray bars and tanks) 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Resin coaters 15 * 1 Jul 2010 Scrapers 13 * 1 Jul 2010 Skin conditioning mills (incorporating entry and exit tension rolls) 20 * 1 Jul 2010 Steering rolls and bridles (incorporating motors, gearboxes and rolls) 15 * 1 Jul 2010 Vertical air coolers (incorporating ducting, fans and motors) 15 * 1 Jul 2010 Vertical preheat furnaces 15 * 1 Jul 2010 Welders 17 * 1 Jul 2010 Steel strip organic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Banders 15 * 1 Jul 2010 Branders 10 * 1 Jul 2010 Chemical rinsing, cleaning and pre-treatment assets 15 * 1 Jul 2010 Cooler and cooling assets 15 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Finishing assets 15 * 1 Jul 2010 Inspection assets 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Primer and main coaters 13 * 1 Jul 2010 Quench systems 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Shears 15 * 1 Jul 2010 Stitchers 17 * 1 Jul 2010 Tin-plating mill assets: Accumulators and loopers 17 * 1 Jul 2011 Acid and alkaline cleaning baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011 Batch annealing assets: Annealing furnaces 6 * 1 Jul 2011 Bases 4 * 1 Jul 2011 Convector plates 4 * 1 Jul 2011 Inner covers 4 * 1 Jul 2011 Cold reduction mills 20 * 1 Jul 2011 Continuous annealing furnaces 15 * 1 Jul 2011 Crop shears 15 * 1 Jul 2011 Dryers 15 * 1 Jul 2011 Electro plating baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011 Pickling tanks (including scrubbing units and rolls and electrical grids) 13 * 1 Jul 2011 Preheat furnaces 20 * 1 Jul 2011 Recoilers, bridles and uncoilers 15 * 1 Jul 2011 Rinse tanks 15 * 1 Jul 2011 Side trimmers 15 * 1 Jul 2011 Temper mills 20 * 1 Jul 2011 Tension control system (including steering) 10 * 1 Jul 2011 Welders 17 * 1 Jul 2011 Alumina production (21310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): Bauxite crushing and handling assets: Conveyors 30 * 1 Jan 2003 Crushing assets 30 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Stockpile reclaimers, stackers and stacker/reclaimers 30 * 1 Jan 2003 Train loading assets (including conveyors, product bins and towers) 30 * 1 Jan 2003 Bauxite residue disposal assets: Initial containment areas 20 1 Jan 2001 Mudlakes 10 1 Jan 2001 Calcination assets: Calciners and kilns 25 * 1 Jan 2003 Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) 30 * 1 Jan 2003 Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) 30 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) 30 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) 15 * 1 Jan 2003 Pipework (including slurry pipes) 30 * 1 Jan 2003 Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) 30 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets (including switchgear and transformers) 30 * 1 Jan 2003 Aluminium smelting (21320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Anode baking assets (including crucibles and furnaces) 20 * 1 Jan 2003 Anode (green) pasting assets: Crushing assets 30 * 1 Jan 2003 Mixing and forming assets 15 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) 20 * 1 Jan 2003 Compressors 20 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Cranes and gantries (including cell tending machines) 20 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Materials handling assets: Anode transport vehicles and hot metal carriers 10 * 1 Jan 2003 Generally (including conveyors, silos and stockpile reclaiming assets) 30 * 1 Jan 2003 Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) 20 * 1 Jan 2003 Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) 25 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets: Generally (including switchgear and transformers) 30 * 1 Jan 2003 Rectiformers 20 * 1 Jan 2003 Non-ferrous metal casting (21410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal casting assets (non-ferrous eg aluminium, brass and magnesium): Cooling assets (including tables, conveyors, towers) 15 * 1 Jan 2004 Deodorising machines/fume extraction systems 15 * 1 Jul 2013 Die casting machines (including high pressure, low pressure and gravity type machines) 15 * 1 Jan 2004 Die tools (moulds used for casting) 4 * 1 Jan 2004 Heating assets: Degassing assets 5 * 1 Jan 2004 Furnaces (including dosing, holding and melting) 15 * 1 Jan 2004 Heat treatment baskets 5 * 1 Jan 2004 Heat treatment ovens 20 * 1 Jan 2004 Ingot pre-heaters 20 * 1 Jan 2004 Quenching tanks 20 * 1 Jan 2004 Impregnation machines 10 * 1 Jul 2013 Machining/finishing assets: Blast machines (including shot, sand, bead) 20 * 1 Jan 2004 CNC lathes 10 * 1 Jan 2004 CNC machining centres 10 * 1 Jan 2004 CNC milling machines 10 * 1 Jan 2004 Drilling machines 15 * 1 Jan 2004 Linishing belt machines 10 * 1 Jan 2004 Trim presses (hydraulic type and crank type) 15 * 1 Jan 2004 Trim tools used in trim press machines 4 * 1 Jan 2004 Vibrating machines (including rumbling and knock out machines 10 * 1 Jan 2004 Materials handling conveyors 10 * 1 Jan 2004 Molten metal transfer ladles 3 * 1 Jan 2004 Paint line conveyors 15 * 1 Jan 2004 Robots 10 * 1 Jan 2004 Sand casting assets: Core boxes 4 * 1 Jan 2004 Core making machines (core blowers) 15 * 1 Jan 2004 Gas generators for sand curing 15 * 1 Jan 2004 Sand core dies 7 * 1 Jul 2013 Sand core making machines 15 * 1 Jul 2013 Testing assets: Co-ordinate measurement machines 10 * 1 Jan 2004 Leak and pressure testing machines 4 * 1 Jan 2004 Spectrometers 10 * 1 Jan 2004 X-ray machines 15 * 1 Jan 2004 Tinsmiths' plant 20 1 Jan 2001 Fabricated metal product manufacturing (22100 to 22990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Galvanising plant 10 1 Jan 2001 Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Nail manufacturing plant 20 1 Jan 2001 Saw-making plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Tank manufacturing plant 20 1 Jan 2001 Steel coil roll forming, slitting and blanking and sheet metal forming (22210 to 22290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Steel coil blanking or shear line assets: Coil cars (including stationary coil cars) 15 * 1 Jul 2012 Cut to length shears and guillotines 15 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 Grip feeders 10 * 1 Jul 2012 Levellers 15 * 1 Jul 2012 Meter wheels 7 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Scissor lifts 15 * 1 Jul 2012 Stackers 15 * 1 Jul 2012 Steel coil roll forming assets: Auto banders 10 * 1 Jul 2012 Closed section induction welders 15 * 1 Jul 2012 Closed section laser welders 10 * 1 Jul 2012 CNC laser cutting units 10 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil joining welding units 15 * 1 Jul 2012 Coil levellers and straighteners 15 * 1 Jul 2012 Coil magazines 15 * 1 Jul 2012 Coil tilters 15 * 1 Jul 2012 Coil tilting coil cars 15 * 1 Jul 2012 Control systems assets: Motion controllers 10 * 1 Jul 2012 Programmable logic controllers (PLCs) 10 * 1 Jul 2012 Potentiometers 5 * 1 Jul 2012 Variable speed drives (VSDs) 10 * 1 Jul 2012 Control systems (including roll former control systems (incorporating end coders), de-coiler/un- coiler control systems and snubber control systems) 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Embossing units 5 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 In-line presses and punches 15 * 1 Jul 2012 In-line printers and labellers 7 * 1 Jul 2012 Metal saws: Band saws 10 * 1 Jul 2012 Rotary cut off saws 10 * 1 Jul 2012 Roll former tooling 8 * 1 Jul 2012 Roll formers (incorporating entry guides, fixed and height adjustable pinch rollers, drive motor and gearboxes, base and power supply unit): Fixed 15 * 1 Jul 2012 Mobile 10 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Shears and guillotines 15 * 1 Jul 2012 Snubbers (incorporating drives, motors and gearboxes) 15 * 1 Jul 2012 Strip lubricators 10 * 1 Jul 2012 Support assets: Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Engineering workshop assets: CNC and NC lathes 10 * 1 Jul 2012 Drilling machines 10 * 1 Jul 2012 Keyway broaching presses 15 * 1 Jul 2012 Guard lights (incorporating red eye guard lights and stands) 7 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Spreader bars 10 * 1 Jul 2012 Manual strapping machines 7 * 1 Jul 2012 Measuring assets (including micrometers, protractors, tapes, and vernier callipers) 7 * 1 Jul 2012 Perimeter fencing 15 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Stackers (drop and suction) 15 * 1 Jul 2012 Stretch wrappers 10 * 1 Jul 2012 Tunnel guarding (including safety cages) 15 * 1 Jul 2012 Steel coil slitting assets: Anti-flutter rolls 10 * 1 Jul 2012 Auto banders (incorporating conveyors, strapping heads, coil lift systems, strapping dispensers, accumulators and controls) 10 * 1 Jul 2012 Carryover tables 15 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil stacking systems 20 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 De-coiler/un-coiler edge guides 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Downenders (incorporating conveyors, hydraulics and controls) 20 * 1 Jul 2012 Entry and exit coil carousels/capstans 20 * 1 Jul 2012 Entry shears 15 * 1 Jul 2012 Exit edge guides 10 * 1 Jul 2012 Exit feed up units (incorporating deflector and lift rolls, shears, separators, tables and traverse drives) 20 * 1 Jul 2012 Exit turnstile/coil stackers 20 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Magnet cranes 20 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Main hydraulic power pack (incorporating interconnecting pipe work to valve stands) 15 * 1 Jul 2012 Pallet conveyor monorails 10 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Perimeter guarding 15 * 1 Jul 2012 Pinch rollers/breakers 20 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Re-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers, and brakes) 15 * 1 Jul 2012 Scrap baller 15 * 1 Jul 2012 Scrap chopper bins and carriages 20 * 1 Jul 2012 Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Scrap choppers 20 * 1 Jul 2012 Separator blades 10 * 1 Jul 2012 Slitter tooling (incorporating blades, rubbers and spacers) 5 * 1 Jul 2012 Slitting head building stations (incorporating rotating rigs) 20 * 1 Jul 2012 Slitting head entry side guides 10 * 1 Jul 2012 Slitting heads (incorporating electric motors, gearboxes and drive shafts) 15 * 1 Jul 2012 Tension units (incorporating entry and exit quadrants, rolls, separators, drag pads, motors, gearboxes and drives) 15 * 1 Jul 2012 Weighing scales (incorporating load cells and controls) 20 * 1 Jul 2012 Steel sheet metal forming assets: Blankers 15 * 1 Jul 2012 Brake presses 20 * 1 Jul 2012 CNC multi head combined slitter/blankers 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Folders 10 * 1 Jul 2012 Guillotines 15 * 1 Jul 2012 Mini slitters 15 * 1 Jul 2012 Boiler, tank and other heavy gauge metal container manufacturing (22310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sheet metal tanks manufacturing assets: Band saws 5 * 1 Jul 2012 Coil holders 10 * 1 Jul 2012 Curving rollers 10 * 1 Jul 2012 Drilling machines (including bench and radial drills) 5 * 1 Jul 2012 Gang and turret punching machines 15 * 1 Jul 2012 Hand tools 5 * 1 Jul 2012 Hoists: Electric 5 * 1 Jul 2012 Hydraulic 15 * 1 Jul 2012 Hooks (including c-hooks and slinger hooks) 5 * 1 Jul 2012 Jib cranes 15 * 1 Jul 2012 Laser cutters 7 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Pallet jacks 10 * 1 Jul 2012 Plate grabs 5 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Riveting machines 15 * 1 Jul 2012 Shears: Hand-held type 3 * 1 Jul 2012 Guillotine type 15 * 1 Jul 2012 Spreader bars 15 * 1 Jul 2012 Trolleys 5 * 1 Jul 2012 Welders 5 * 1 Jul 2012 Motor vehicle manufacturing (23110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): Ancillary and support assets: Air compressors 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts) - see Table B Warehouse and distribution centre equipment and machines Brake hose cleaning machines 10 * 1 Jul 2011 Calibration assets 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2011 Dust and fume extraction assets: Fixed extraction systems (incorporating ducting, extraction arms etc) 15 * 1 Jul 2011 Mobile 7 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Glycol and water mixing plant assets 15 * 1 Jul 2011 Hose reels 7 * 1 Jul 2011 Power supply assets (including generators) - use any relevant determinations made for Power supply assets in Table B Racks and shelving 20 * 1 Jul 2011 Stillages, storage bins tote boxes and trolleys 15 * 1 Jul 2011 Storage tanks: Fuel storage tanks 20 * 1 Jul 2011 Gas storage tanks (including argon, compressed natural gas (CNG) and nitrogen gas storage tanks) 30 * 1 Jul 2011 Lubricant storage tanks 20 * 1 Jul 2011 Tooling: Dies (for press brakes) 12 * 1 Jul 2011 Jigs and fixtures 7 * 1 Jul 2011 Moulds (including fibreglass moulds) 7 * 1 Jul 2011 Vehicle platforms and runways (used in wheel alignment etc) 20 * 1 Jul 2011 Ventilation fans 20 * 1 Jul 2011 Waste oil collection and storage assets 10 * 1 Jul 2011 Waste water treatment assets: Meters 5 * 1 Jul 2011 Pipework 15 * 1 Jul 2011 Pumps 12 * 1 Jul 2011 Separators 15 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Water demineralising plant assets (including containers, pipework, pumps and reverse osmosis assets) 15 * 1 Jul 2011 Weighers: Fixed (weighbridges) 20 * 1 Jul 2011 Mobile 10 * 1 Jul 2011 Assembly and body shop assets: Adhesive mixing and dispensing assets 15 * 1 Jul 2011 Alignment, positioning and verification assets: Axle and frame alignment assets (including frame presses) 15 * 1 Jul 2011 Computer and laser based contact and non- contact devices (including 'Faro arms') 10 * 1 Jul 2011 Dumpy levels 7 * 1 Jul 2011 Coupling machines 15 * 1 Jul 2011 Power tool and rivet gun power packs and rigs 15 * 1 Jul 2011 Power tools: Nut runners (including cables and controllers) 7 * 1 Jul 2011 Others (including angle grinders, fastening tools, hand operated saws, rivet guns etc) - see Table B Power tools, hand tools Sawing machines (including aluminium cutting saws, bandsaws and cold saws) 12 * 1 Jul 2011 Welding assets: Automatic stud well bowl feeder units 10 * 1 Jul 2011 Hand held and portable spot welders (including transformers) 10 * 1 Jul 2011 MIG welders 15 * 1 Jul 2011 Stud welding machines 15 * 1 Jul 2011 TIG welders 15 * 1 Jul 2011 Vertical electric welders (pedestal welders) 15 * 1 Jul 2011 Welding reels 7 * 1 Jul 2011 Handling assets: Conveyors: Floor and in-floor conveyors (including belt conveyors, skid conveyors, skillet conveyors, slat conveyors, turntables etc) 15 * 1 Jul 2011 Monorails and overhead conveyors 20 * 1 Jul 2011 Cranes (including gantry cranes, overhead cranes and turnover cranes) 25 * 1 Jul 2011 Elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 67200), Elevating work platforms (EWPs) Forklift trucks (including pallet jacks, pallet stackers and reach trucks) - see Table B Forklifts Mobile hoists/floor cranes (including engine and radiator hoists) 15 * 1 Jul 2011 Pushers, rollers and tug units 10 * 1 Jul 2011 Vehicle hoists/lifters (including column lifters and post hoists) 25 * 1 Jul 2011 Paint shop assets: Booths and ovens: Generally (including baking/curing ovens, paint mixing booths/rooms, pre-treatment/sanding booths and wash down booths including cab degreasers) 20 * 1 Jul 2011 Spray booths and combination spray booth baking ovens 15 * 1 Jul 2011 Dip tank electro coating assets (including alkaline cleaner tanks, electro application tanks, surface conditioner tanks and water rinse tanks) 15 * 1 Jul 2011 Infrared paint dryers 7 * 1 Jul 2011 Paint proportioning assets: Electronic component proportioning systems 10 * 1 Jul 2011 Paint tinting and colour blending machines 5 * 1 Jul 2011 Press shop assets: Bending machines: Chassis rail/frame bending machines 20 * 1 Jul 2011 Folders (including pan brakes) 20 * 1 Jul 2011 Press brakes (brake presses) 25 * 1 Jul 2011 Tube benders 12 * 1 Jul 2011 Chassis rail drilling/punching machines: Chassis rail processing machines (incorporating drilling and profiling) 20 * 1 Jul 2011 Punching machines 20 * 1 Jul 2011 CNC milling machines 10 * 1 Jul 2011 CNC routing machines 10 * 1 Jul 2011 Drilling machines (bench drills, pedestal drills and pillar drills) 12 * 1 Jul 2011 Guillotine shears 20 * 1 Jul 2011 Lathes: CNC lathes 10 * 1 Jul 2011 Conventional or non-CNC lathes 15 * 1 Jul 2011 Plasma cutters 15 * 1 Jul 2011 Scribing and number stamping machines (including chassis number scribing/stamping machines and vehicle identification number stamping machines) 10 * 1 Jul 2011 Trim and final shop assets: Air conditioning charging units 10 * 1 Jul 2011 Brake testing units 20 * 1 Jul 2011 Bus and truck wash assets - see Table A Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets Electrical systems testing assets 15 * 1 Jul 2011 Fluid filling assets: Fluid filling machines (including coolant, fuel, lubrication and power steering fluid filling machines) 10 * 1 Jul 2011 Urea dispensing systems (incorporating intermediate bulk containers, hose reels, meters and pumps) 10 * 1 Jul 2011 Headlight aiming equipment 10 * 1 Jul 2011 Torque testing machines (including chassis dynamometers and engine dynamometers) 12 * 1 Jul 2011 Wheel alignment assets: Wheel alignment lasers 4 * 1 Jul 2011 Wheel alignment systems (incorporating alignment machines housing computer hardware and software, probes and sensors) 15 * 1 Jul 2011 Metal stamping and blanking assets: Ancillary assets (including building and services assets): Air compressors 15 * 1 Jul 2012 Air dryers 10 * 1 Jul 2012 Generally (including air conditioning assets, air cooling assets, fencing (removable), fire control and alarm assets, power supply assets) - use any applicable determination in Table B Steelwork structures (including access and storage platforms, bollards, ladders etc) 15 * 1 Jul 2012 Blanking and stamping press assets: Presses (including production presses and production supporting presses such as die spotting presses, tryout presses etc) 15 * 1 Jul 2012 Support assets (including decoilers, loaders, unloaders, pallet transfer, sheet feeders, crane savers etc) 15 * 1 Jul 2012 Die change over assets (die trailers, die trucks, die trolleys etc) 15 * 1 Jul 2012 Die racks 15 * 1 Jul 2012 Dies (stamping dies) 7 * 1 Jul 2012 Inspection and measuring assets (including accelerometers, accuracy measurement tools, desktop friction and wear testers, dualscopes and measuring and evaluation machines generally) 10 * 1 Jul 2012 Maintenance workshop and tool room assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Cutting machines (including gas cutters and plasma cutting machines) 10 * 1 Jul 2012 Exhaust fans 10 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Hand tools (including portable power tools, sealer guns and spray guns) 3 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks etc) 15 * 1 Jul 2012 Lifting equipment (including vertical elevators and hoists) 15 * 1 Jul 2012 Maintenance machines and tool room assets generally (including boring machines, folding machines, grinding machines, guillotines, hydraulic benders and presses, lapping machines, lathes, milling machines, NC machines and pipe threaders) 15 * 1 Jul 2012 Measuring assets (including height gauges, micrometers, surface measuring machines and vernier calipers) 10 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (including ARC welders, MIG welders and TIG welders) 10 * 1 Jul 2012 Pallets 10 * 1 Jul 2012 Production control systems 10 * 1 Jul 2012 Robots (including press tending robots, press transfer robots and pressed parts rack loading robots) 10 * 1 Jul 2012 Scrap metal baling assets (including balers and conveying systems) 15 * 1 Jul 2012 Steel coil and steel sheet handling assets: Automated guided vehicles (AGVs used in blank/stamped parts handling) 10 * 1 Jul 2012 Coil loaders (including hydraulic carts, lift tables and platforms) 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Forklifts - see Table B Overhead cranes and hoists 20 * 1 Jul 2012 Steel coil and steel sheet processing assets: Blank/sheet turnover machines 15 * 1 Jul 2012 Destacking/stacking machines 10 * 1 Jul 2012 Washing machines 10 * 1 Jul 2012 Motor car engine assembly and manufacturing assets: Ancillary and support assets: Air compressors 15 * 1 Jul 2012 Air curtains 10 * 1 Jul 2012 Control systems (including mimic panels) 10 * 1 Jul 2012 Cooling water supply assets (including cooling towers, storage tanks and water conditioning/dosing assets) 15 * 1 Jul 2012 Dust and fume extraction assets (including ducting, extraction fans, hoppers etc) 15 * 1 Jul 2012 Engine lubrication storage, filtration and feed plant assets 15 * 1 Jul 2012 Engine pallets 10 * 1 Jul 2012 Lighting (production) 15 * 1 Jul 2012 Racks, shelving, stands and tables generally 15 * 1 Jul 2012 Robots generally (including assembly robots, gantry robots and pick and place robots etc) 10 * 1 Jul 2012 Safety assets generally (including guarding, matting, railing etc, where separately identifiable and not incorporated into an existing asset) 10 * 1 Jul 2012 Stillages, storage bins, tote boxes and trolleys 10 * 1 Jul 2012 Swarf and machining line coolant separation and refrigeration systems (incorporating coolant circulation pumps and tanks, outfeed extractors, refrigeration chiller packs, separators and swarf tote excavators) 15 * 1 Jul 2012 Tooling assets: Electronic and laser tool pre-setting and setting machines (including coordinate measurement machines) 10 * 1 Jul 2012 Tooling (for drills, lathes, mills etc) 3 * 1 Jul 2012 Engine assembly and engine component sub- assembly assets: Adhesive application assets used in form-in- place gasket systems etc (including adhesive unloading equipment and robots) 10 * 1 Jul 2012 Assembly and sub-assembly assets generally (including assembly machines, balancing machines, bearing shell detection assets, crank and piston spin test machines, oil filling machines etc) 10 * 1 Jul 2012 Coding assets (including automated ink or spray jet coders and automated pin coding stamping machines) 10 * 1 Jul 2012 Nut runner assets: Automated nut runner and fastening systems (incorporating cables and controllers, and including bolt torquing robots) 10 * 1 Jul 2012 Manually operated nut runners (pre-torque applications etc) 5 * 1 Jul 2012 Power tools generally 3 * 1 Jul 2012 Engine component machining line assets (including broaching machines, deburring machines, gauging machines, honing machines, leak testing machines, machining centres, pallet loading systems, surface grinding machines, transfer machines, washing machines etc) 15 * 1 Jul 2012 Engine function testing assets (including cold test machines, engine dynamometers, engine ignition testing machines and hot test machines) 10 * 1 Jul 2012 Handling assets: Conveyors: Elevating conveyors (including engine block elevating conveying assets etc) 15 * 1 Jul 2012 Floor and in-floor standalone conveyors (including belt conveyors, infeed and outfeed conveyors) 15 * 1 Jul 2012 Monorails and overhead conveyors 15 * 1 Jul 2012 Cranes and hoists (including bridge cranes, gantry cranes, overhead cranes and turnover cranes) 20 * 1 Jul 2012 Lifting fixtures, magnets, slings etc 10 * 1 Jul 2012 Quality control assets generally (including cylinder head thickness testers, digital torque wrenches, gauges, inspection equipment generally, measuring equipment generally, microscopes, scales, scanners, testing equipment generally, thermometers, vibration meters etc) 10 * 1 Jul 2012 Toolroom assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Degreasing plant systems (incorporating float valves, hoists, monorails, pumps etc) 15 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks) 15 * 1 Jul 2012 Tool grinding and maintenance machines (including boring machines, broach sharpening machines, grinding machines, guillotines, lapping machines, milling machines, toolroom lathes etc) 15 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (ARC welders, MIG welders etc) 10 * 1 Jul 2012 Waste treatment assets: Laboratory equipment (including balancers, chart recorders, dryers, pH sampling devices, rotameters and simulators etc) 10 * 1 Jul 2012 Meters and sensors (including chart recorders, dosing meters, level meters, level sensors and pH method meters and sensors etc) 10 * 1 Jul 2012 Pumps (including dosing pumps, recirculation pumps etc) 10 * 1 Jul 2012 Tanks and pools (including recycling tanks, sludge tanks and pools, storage tanks etc) 20 * 1 Jul 2012 Waste treatment assets generally (including dosing systems, flotation waste treatment systems, heaters, oil removing systems, skimmers and sludge presses etc) 15 * 1 Jul 2012 Motor vehicle manufacturing plant (not listed elsewhere): Basic machinery 10 1 Jan 2001 Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work- holding tools) 3 1 Jan 2001 Non-ferrous metal casting assets - see Table A Non-ferrous metal casting (21410) Motor vehicle body and trailer manufacturing (23120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus vehicle body assembly assets (on supplied motor and chassis) - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Truck body manufacturing assets - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Other motor vehicle parts manufacturing (23190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal stamping and blanking assets - see Table A Motor vehicle manufacturing (23110), metal stamping and blanking assets Piston ring manufacturing plant: Engineering works plant 20 1 Jan 2001 Motors 20 1 Jan 2001 Overhead gear, equipment, belting etc 20 1 Jan 2001 Precision machines 13 ⅓ 1 Jan 2001 Railway rolling stock manufacturing and repair services (23930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assembly assets: Access and assembly platforms 15 * 1 Jul 2014 Alignment assets (including gearbox alignment assets) 10 * 1 Jul 2014 Bearing puller assets 10 * 1 Jul 2014 Blast chamber assets (incorporating shot recovery systems) 10 * 1 Jul 2014 Cutting assets (including plate profilers, profile cutters and saws) 10 * 1 Jul 2014 De-coiling assets 15 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Foam filling station assets 10 * 1 Jul 2014 Furnaces and ovens (including ladles and stress relief ovens) 20 * 1 Jul 2014 Jigs (including rollover jigs and lifting jigs) 15 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Milling machines (including gantry) 20 * 1 Jul 2014 Pipe and tube bending assets 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Riveting assets 5 * 1 Jul 2014 Specialised hydraulic tool assets 10 * 1 Jul 2014 Stretch formers 10 * 1 Jul 2014 Sweeping assets 10 * 1 Jul 2014 Turning assets 10 * 1 Jul 2014 Wash bay assets 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wire cutting and stripping assets 10 * 1 Jul 2014 Handling assets: Cranes (including overhead gantry cranes) 25 * 1 Jul 2014 Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) 20 * 1 Jul 2014 Pallet lifters 10 * 1 Jul 2014 Scissor lifts 10 * 1 Jul 2014 Maintenance and refurbishment assets: Boring assets 10 * 1 Jul 2014 Cutting assets (including guillotines, plasma cutters and profilers) 15 * 1 Jul 2014 Detecting assets (including flaw detectors) 10 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Grinding and milling assets 20 * 1 Jul 2014 Hydraulic drop and work tables 10 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) 15 * 1 Jul 2014 Portable presses (including hydraulic power presses) 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Tanks (including washing and water tanks) 20 * 1 Jul 2014 Vacuum assets 10 * 1 Jul 2014 Washing assets (including bearing and bogie washers) 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wheel condition monitoring systems 7 * 1 Jul 2014 Support assets: Cleaning assets (including high pressure cleaners) 5 * 1 Jul 2014 Compressed air system assets (including compressors, dryers and filters and receivers) 10 * 1 Jul 2014 Computer measuring and monitoring assets (including load and pressure indicators) 7 * 1 Jul 2014 Control system assets (including supervisory control and data acquisition (SCADA) systems and vehicle preparation systems) 10 * 1 Jul 2014 Cooling towers 15 * 1 Jul 2014 Dust and fume extraction system assets 15 * 1 Jul 2014 Electricity supply assets - see Table A Electricity supply (26100 to 26400) Fastening and riveting assets 5 * 1 Jul 2014 Fire prevention systems (incorporating fire protection systems and water tanks) 15 * 1 Jul 2014 Induction heaters 10 * 1 Jul 2014 Portable train weighing assets 10 * 1 Jul 2014 Pumps (including hydraulic pumps) 10 * 1 Jul 2014 Racking and storage assets 20 * 1 Jul 2014 Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles) 10 * 1 Jul 2014 Railway tracks - see Table A Rail freight and passenger transport services (47100 to 47200) Refrigerant recovery assets 10 * 1 Jul 2014 Traversers and turntables 20 * 1 Jul 2014 Vehicle progression systems assets (including rabbits) 10 * 1 Jul 2014 Waste water and effluent treatment assets 10 * 1 Jul 2014 Weighing assets for carriages and locomotives 20 * 1 Jul 2014 Testing assets: Bogie, brake and spring testing assets 10 * 1 Jul 2014 Cab test benches and CRC cable testing assets 5 * 1 Jul 2014 Earth testing assets 10 * 1 Jul 2014 Electrical testing assets (including multimeters) 10 * 1 Jul 2014 Post production testing assets (excluding weighing assets - see above in support assets): Water test facility assets (incorporating control systems, gantries, pipes, pumps etc) 10 * 1 Jul 2014 Other post production testing assets 5 * 1 Jul 2014 Test sheds for testing locomotives and other rolling stock 30 * 1 Jul 2014 Other transport equipment manufacturing n.e.c. (23990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Motor cycle building plant 10 1 Jan 2001 Photographic, optical and ophthalmic equipment manufacturing (24110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Optical lens grinding and contact lens manufacturing: CNC milling machines 7 * 1 Jul 2004 Combined surface generators and grinders and finers 10 * 1 Jul 2004 Deblocking and lens cleaning machines (including ultrasonic washers) 9 * 1 Jul 2004 Finers 10 * 1 Jul 2004 Finishing blockers 8 * 1 Jul 2004 Frame tracers 5 * 1 Jul 2004 Lap tools 10 * 1 Jul 2004 Layout blockers 8 * 1 Jul 2004 Lens coating machines 10 * 1 Jul 2004 Lens curing and drying ovens 10 * 1 Jul 2004 Lens edgers 7 * 1 Jul 2004 Lens tinting machines 8 * 1 Jul 2004 Lensmeters: Automated 5 * 1 Jul 2004 Manual 10 * 1 Jul 2004 Polishers 10 * 1 Jul 2004 Protective lacquering or surface saver taping machines 9 * 1 Jul 2004 Surface generators and grinders 10 * 1 Jul 2004 Surface lathes 8 * 1 Jul 2004 Other professional and scientific equipment manufacturing n.e.c. (24190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Watchmakers' plant 10 1 Jan 2001 Furniture and other manufacturing (25110 to 25990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Broom and brush manufacturing plant 13 ⅓ 1 Jan 2001 Furniture-making plant 13 ⅓ 1 Jan 2001 Jewellers' plant 10 1 Jan 2001 Umbrella manufacturers' plant: Cutting boards 10 1 Jan 2001 Lathes 13 ⅓ 1 Jan 2001 Motors 20 1 Jan 2001 ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) Electricity supply (26110 to 26400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electricity distribution: Control, monitoring, communications and protection systems 10 * 1 Jan 2002 Customer meters (incorporating load and time switches if fitted) 25 * 1 Jan 2002 Customer service mains or cable, above ground 40 * 1 Jan 2002 Customer service mains or cable, underground 50 * 1 Jan 2002 Distribution lines: Above ground (incorporating conductors; cross arms, insulators and fittings; poles - concrete, wood, steel or stobie; and transformers - pole or ground pad mounted) 45 * 1 Jan 2002 Combination of above ground and underground 47 ½ * 1 Jan 2002 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jan 2002 Distribution substations/transformers, pole or ground pad mounted 40 * 1 Jan 2002 Distribution zone substations (excluding control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Nightwatchman's lights 15 * 1 Jan 2002 Street lights 15 * 1 Jan 2002 Electricity generation: Ash and dust handling and disposal: Ash dams 20 * 1 Jan 2002 Ash slurry systems 15 * 1 Jan 2002 Conveyors 30 * 1 Jan 2002 Crushers 15 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Fuel supply and handling: On-site gaseous fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 On-site liquid fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 Solid fuels: Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30 * 1 Jan 2002 Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30 * 1 Jan 2002 On-site coal storage assets (including stacking and reclaiming assets) 30 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Quality control assets (including coal sampling assets and secondary crushers) 30 * 1 Jan 2002 Power generators: Co-generation: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Reciprocating engines, diesel fired 20 * 1 Jan 2002 Reciprocating engines, gas spark ignition 20 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Combined cycle: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Diesel or gas engine: Control and monitoring systems 15 * 1 Jan 2002 Diesel reciprocating engines 20 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas spark ignition reciprocating engines 20 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Gas turbine: Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Hydro-electric: Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical area 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Hydro turbines and generators 40 * 1 Jan 2002 Miscellaneous assets 40 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 40 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 35 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 40 * 1 Jan 2002 Solar: Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) 20 * 1 Jul 2011 Thermal: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Primary dust collection systems (incorporating electrostatic precipitators or baghouse filters) 30 * 1 Jan 2002 Solid fuel preparation assets (including fuel feeders and milling assets) 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam generators 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Wind: Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Wind turbines 20 * 1 Jan 2002 Power station civil and structural works: Chimney stacks: Concrete surrounds 30 * 1 Jan 2002 Steel flues 20 * 1 Jan 2002 Cooling towers (concrete or timber) 30 * 1 Jan 2002 Cooling water systems (excluding cooling towers and condensing assets) 30 * 1 Jan 2002 Power station buildings, to the extent that they form an integral part of plant 30 * 1 Jan 2002 Workshop machinery and tools 20 * 1 Jan 2002 Electricity transmission: Control, monitoring, communications and protection systems 12 ½ * 1 Jan 2002 Power transformers 40 * 1 Jan 2002 Transmission lines (incorporating conductors, insulators and towers) 47 ½ * 1 Jan 2002 Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Gas supply (27000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gas distribution: Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Low pressure (LP) gas storage holders 40 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services): Generally 50 *# 1 Jul 2002 Polyvinylchloride (PVC) pipelines 30 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Gas transmission: Compressor gas turbine (GT) drivers 20 * 1 Jul 2002 Compressor station assets 30 *# 1 Jul 2002 Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Gas pipeline LNG station assets 30 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines - transmission, spur or lateral 50 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Underground gas storage asset 40 *# 1 Jul 2002 Irrigation water providers (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 Water supply (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aerators and blowers 20 * 1 Jan 2005 Cathodic protection systems 20 * 1 Jan 2005 Chemical dosing pumps 25 * 1 Jan 2005 Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Raw water storage and supply assets: Bores 30 * 1 Jan 2005 Dam or weir intake structures 100 * 1 Jan 2005 Dams and weirs 100 * 1 Jan 2005 Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80 * 1 Jan 2005 Service connections: Water meters 20 * 1 Jan 2005 Valves: Generally 30 * 1 Jan 2005 Pressure reducing valves 25 * 1 Jan 2005 Water mains: Being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Water supply control systems assets: Air scour flow meters, level sensors, transmitters and meters 10 * 1 Jan 2005 Chlorine analysers, mini labs, pH meters, turbidity analysers and meters 7 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Pressure sensors, transmitters and meters 10 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Water supply pumping station detention tanks 80 * 1 Jan 2005 Water treatment assets: Balance tanks 80 * 1 Jan 2005 Bore water treatment assets: Aerators and blowers 20 * 1 Jan 2005 Lime silos 50 * 1 Jan 2005 Batching tanks 80 * 1 Jan 2005 Lime pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Reactors 25 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Backwash pumps 25 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Sludge thickeners 50 * 1 Jan 2005 Drying beds 50 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical dosing systems 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Filtration tanks (incorporating scrapers) 80 * 1 Jan 2005 Flocculation tanks (incorporating scrapers) 80 * 1 Jan 2005 Inline mixers 15 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Raw water inlet screening systems 25 * 1 Jan 2005 Sludge treatment lagoons 50 * 1 Jan 2005 Wash water holding tanks 80 * 1 Jan 2005 Sewerage and drainage services (28120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical dosing pumps 25 * 1 Jan 2005 Dams: Lined earth dams 100 * 1 Jan 2005 Dam covers 20 * 1 Jan 2005 Effluent outfalls: Shoreline ocean 100 * 1 Jan 2005 Extended ocean 100 * 1 Jan 2005 River or estuary 100 * 1 Jan 2005 Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Sewage pump station assets: Detention tanks 80 * 1 Jan 2005 Overflow screens 25 * 1 Jan 2005 Sewage service connection assets: Low pressure pumps 25 * 1 Jan 2005 Vacuum pumps 25 * 1 Jan 2005 Sewage treatment assets: Air filtration systems 20 * 1 Jan 2005 Air scrubbers 10 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Grit removal assets 25 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Screenings removal assets 25 * 1 Jan 2005 Sludge processing assets: Anaerobic digesters 80 * 1 Jan 2005 Anaerobic digester gas handling and blowing systems 25 * 1 Jan 2005 Anaerobic digester heating systems 25 * 1 Jan 2005 Bio-filters 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Lime disinfection dosing units 25 * 1 Jan 2005 Sludge dewatering assets: Belt presses 15 * 1 Jan 2005 Centrifuges 20 * 1 Jan 2005 Screw conveyors 25 * 1 Jan 2005 Screw presses 20 * 1 Jan 2005 Sludge driers 20 * 1 Jan 2005 Sludge heating units 20 * 1 Jan 2005 Sludge thickening tanks (incorporating scrapers) 80 * 1 Jan 2005 Treatment assets: Primary treatment assets: Primary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Primary sedimentation lagoons 50 * 1 Jan 2005 Primary sedimentation tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Scum collection and transfer systems 25 * 1 Jan 2005 Secondary treatment assets: Biological nutrient removal (BNR) assets: Aerators and blowers 20 * 1 Jan 2005 BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) 80 * 1 Jan 2005 Mixers 25 * 1 Jan 2005 Secondary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Secondary treatment lagoons 50 * 1 Jan 2005 Secondary treatment tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Sequenced batch reactors 80 * 1 Jan 2005 Sludge aerators and blowers 80 * 1 Jan 2005 Tertiary treatment assets: Backwash air blowers 20 * 1 Jan 2005 Chlorine contact tanks 80 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Reverse osmosis assets: Fine screening systems 15 * 1 Jan 2005 Micro filtration units 15 * 1 Jan 2005 Reverse osmosis membrane filtration units 10 * 1 Jan 2005 UV disinfectors 25 * 1 Jan 2005 Water storage tanks 80 * 1 Jan 2005 Sewerage control systems assets: Chlorine residual analysers and pH meters 7 * 1 Jan 2005 Dissolved oxygen probes, level sensors, transmitters and meters 10 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) 80 * 1 Jan 2005 Valves: Generally 25 * 1 Jan 2005 Pressure reducing valves 30 * 1 Jan 2005 Solid waste collection services (29110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Domestic mobile bins (plastic) 10 * 1 Jul 2015 Industrial mobile rubbish bins (metal) 8 * 1 Jul 2015 Industrial mobile rubbish bins (plastic) 5 * 1 Jul 2015 Metal skips for hire 8 * 1 Jul 2015 Roll-on roll-off containers 10 * 1 Jul 2015 Stationary and portable compactor bins 8 * 1 Jul 2015 Bin delivery vehicle cranes/bin and skip lifters 10 * 1 Jul 2015 Compactors and collection bodies on trucks (including lifting arms) 8 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Garbage compactor trucks (excluding the compactor) 10 *# 1 Jul 2015 Hook lifts on truck body 10 * 1 Jul 2015 Truck hoists 20 * 1 Jul 2015 Washing assets (including pressure washers) 4 * 1 Jul 2015 Waste water treatment systems 10 * 1 Jul 2015 Waste treatment and disposal services (29210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Transfer stations and landfill operation assets: Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Bins generally (including metal bins) 7 * 1 Jul 2015 Compactor bins 6 * 1 Jul 2015 Mobile bins (including rubbish bins) 5 * 1 Jul 2015 Bulk fuel above ground tanks 20 * 1 Jul 2015 Bulldozers and drotts (including landfill compaction assets) 5 * 1 Jul 2015 CCTV and security systems 4 * 1 Jul 2015 Concrete crushing assets 15 1 Jul 2015 Dust and odour control assets 12 * 1 Jul 2015 Excavators and front end loaders 5 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts used in waste handling 5 * 1 Jul 2015 Forklifts not used in waste handling 11 * 1 Jul 2015 Gas capture assets: Extraction assets (including wells, laterals and headers, and condensate systems) 8 * 1 Jul 2015 Flare skid assets generally (including blowers, monitoring systems and flame arresters, but excluding flare stacks) 7 ½ * 1 Jul 2015 Flare stacks - continuous use 15 * 1 Jul 2015 Flare stacks - standby stacks 7 ½ * 1 Jul 2015 Monitoring systems (excluding wells) 5 * 1 Jul 2015 Off-site monitoring wells 15 * 1 Jul 2015 Green waste mulchers and shredders 7 * 1 Jul 2015 Hoppers 7 * 1 Jul 2015 Push pits 15 * 1 Jul 2015 Sweepers - road sweepers 10 * 1 Jul 2015 Transfer trailers 10 * 1 Jul 2015 Water treatment systems 10 * 1 Jul 2015 Weighbridges 15 * 1 Jul 2015 Waste remediation and materials recovery services (29220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Materials recovery facility (MRF) assets: Air compressors and receivers 7 * 1 Jul 2014 Balers 7 * 1 Jul 2014 Ballistic separators 10 * 1 Jul 2014 Bins: Bins generally (including metal bins) 7 * 1 Jul 2014 Compactor bins 6 * 1 Jul 2014 Mobile bins (including rubbish bins) 5 * 1 Jul 2014 Bunkers 10 * 1 Jul 2014 CCTV and security systems 4 * 1 Jul 2014 Chippers and shredders 7 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors and conveyor systems: Bounce conveyors and feeders 10 * 1 Jul 2014 Conveyors generally ((incorporating belt, drive, motors and supporting structure) including walking floor conveyors) 9 * 1 Jul 2014 Hand sort conveyors 10 * 1 Jul 2014 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 10 * 1 Jul 2014 Ducted air transfer system assets 10 * 1 Jul 2014 Dust collectors 12 * 1 Jul 2014 Eddy current separators 7 * 1 Jul 2014 Excavators and front end loaders 5 * 1 Jul 2014 Fans 10 * 1 Jul 2014 Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) 5 * 1 Jul 2014 Ferrous and magnetic separators 10 * 1 Jul 2014 Food separation and screening assets 10 * 1 Jul 2014 Forklifts 5 * 1 Jul 2014 Glass breakers and crushers 6 * 1 Jul 2014 Hoppers 7 * 1 Jul 2014 Leachate pumps and filters 10 * 1 Jul 2014 Lifting assets (including pallet jacks) 10 * 1 Jul 2014 Optical sorters 5 * 1 Jul 2014 Screen separators 10 * 1 Jul 2014 Sweepers and scrubbers 10 * 1 Jul 2014 Trommels (incorporating wheels, motors and gearboxes): Fixed 7 * 1 Jul 2014 Portable 7 * 1 Jul 2014 Vacuum extraction and cleaning assets 10 * 1 Jul 2014 Vibrating screen separators 10 * 1 Jul 2014 Waste compactors 9 * 1 Jul 2014 Weighbridges 15 * 1 Jul 2014 CONSTRUCTION (30110 to 32990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors: Compressors - reciprocating 7 * 1 Jul 2008 Compressors - rotary screw 10 * 1 Jul 2008 Backhoe loaders 9 * 1 Jul 2002 Bending machines (bar, angle or rod) 10 * 1 Jul 2008 Block and brick elevators (portable) 10 * 1 Jul 2008 Chain blocks, rod shears, jacks etc 13 ⅓ 1 Jan 2001 Compaction: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifiers) 5 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shaft 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Concreting plant: Buggies or dumpers (motorised) 5 1 Jan 2001 Hoppers, skips and hoist buckets 10 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 1 Jan 2001 Cranes (mobile): Light and medium 15 * 1 Jul 2002 Heavy (over 15.24 tonnes lift) 20 * 1 Jul 2002 Tower and hoists 10 1 Jan 2001 Dozers/front end loaders 9 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Formwork, beams and props, steel 10 * 1 Jul 2008 Hydraulic excavators 10 * 1 Jul 2002 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Mini excavators 8 * 1 Jul 2002 Motor graders 10 * 1 Jul 2002 Pavers 12 * 1 Jul 2002 Power supply assets: Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Profilers 10 * 1 Jul 2002 Pumps 10 1 Jan 2001 Road rollers 15 * 1 Jul 2002 Saws, bench and mitre, portable 7 * 1 Jul 2008 Scrapers 8 * 1 Jul 2002 Skid steer loaders 7 * 1 Jul 2002 Stabiliser recyclers 12 * 1 Jul 2002 Surveying assets (including levels) - see Table A Surveying and mapping services (69220) Telescopic handlers 10 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Track loaders 9 * 1 Jul 2002 Traffic management assets (use the relevant lives given under Table A Rental and hiring services (66110 to 67200), whether or not the assets are in fact hired or leased) Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Wheel loaders 8 * 1 Jul 2002 Winches 13 ⅓ 1 Jan 2001 Other heavy and civil engineering construction n.e.c. (31099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic welding machines (used at sea in construction of submarine pipelines) 10 1 Jan 2001 WHOLESALE TRADE (33110 to 38000) Wool wholesaling (33110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Wool presses 20 * 1 Jul 2006 Petroleum product wholesaling (33210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bulk fuel regional depot assets (excluding LPG assets): Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Effluent treatment system (incorporating pumps, motors and electronic circuitry) 15 * 1 Jul 2010 Electric pumps 10 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading gantries and racks (incorporating meters and metering systems) 15 * 1 Jul 2010 Petroleum product storage tanks - fibreglass and steel 20 * 1 Jul 2010 Rigid fuel tank truck assets: Aluminium tanks or barrels 10 * 1 Jul 2010 Filters 5 * 1 Jul 2010 Metering systems 5 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Hydraulically driven pumps 8 * 1 Jul 2010 Pipes and fittings 10 * 1 Jul 2010 Tailgate loaders 15 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meter, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground distribution piping systems (incorporating pipes, fittings and manholes) fibreglass and steel 20 * 1 Jul 2010 Bulk fuel terminal assets (excluding LPG assets): Automatic tank gauges 10 * 1 Jul 2010 Effluent treatment systems (incorporating air pump, pipes, separator and tank) 10 * 1 Jul 2010 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator anels, fire retardant lines and foam storage tank) 15 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2010 Marketing pumps 7 * 1 Jul 2010 Meters and metering systems 7 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Product piping (steel) 20 * 1 Jul 2010 Terminal automation equipment 10 * 1 Jul 2010 Vapour recovery units 15 * 1 Jul 2010 LPG depot and terminal assets: Automatic tank gauges 10 * 1 Jul 2010 Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Depot and terminal storage vessels - aboveground and underground 30 * 1 Jul 2010 Electronic scales 10 * 1 Jul 2010 Forklift fuel tanks: Galvanised steel or steel tanks coated with zinc rich enamel 15 * 1 Jul 2010 Aluminium tanks 12 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 In-situ permanently installed cylinders 30 * 1 Jul 2010 Leak detection systems 8 * 1 Jul 2010 Leisure market cylinders (4.5 and 9 kgs capacity) 15 * 1 Jul 2010 Loading arms: Terminal 10 * 1 Jul 2010 Marine 25 * 1 Jul 2010 LPG fleet refuelling facility: Dispenser 10 * 1 Jul 2010 Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Meters 7 * 1 Jul 2010 Piping 20 * 1 Jul 2010 Pump sets 10 * 1 Jul 2010 Storage tanks 30 * 1 Jul 2010 Valves 10 * 1 Jul 2010 LPG tank truck assets: LPG storage tanks 20 * 1 Jul 2010 Metering systems 7 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Pipes and fittings 7 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Valves 7 * 1 Jul 2010 Product piping systems: Pipes 20 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Stillages 5 * 1 Jul 2010 Vapour recovery units and vapour compressors 7 * 1 Jul 2010 Weighbridges 25 * 1 Jul 2010 Commission-based wholesaling (38000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sale yards (used by stock and station agents) 30 * 1 Jul 2014 RETAIL TRADE (39110 to 43209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Counters, freestanding (including check-out and service counters) 10 * 1 Jul 2005 Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2005 Floating timber 10 * 1 Jul 2005 Linoleum 10 * 1 Jul 2005 Vinyl 10 * 1 Jul 2005 Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Roller shutter electric motors 20 * 1 Jul 2005 Shelving 10 * 1 Jul 2005 Trolleys, customer shopping type 7 * 1 Jul 2005 Trolleys, stock type 10 * 1 Jul 2005 Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7 * 1 Jul 2005 Motor vehicle tyre or tube retailing (39220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air tools (including ratchet guns) 2 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene (PE) 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifters (incorporating tyre spreaders) 8 * 1 Jul 2011 Fuel retailing (40000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and air lines 7 * 1 Jul 2010 Automatic tank gauges 10 * 1 Jul 2010 Canopy lighting: Liquid emitting diode 10 * 1 Jul 2010 Radiant gas positive 5 * 1 Jul 2010 Convenience store assets: Air conditioning systems 7 * 1 Jul 2010 Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) 10 * 1 Jul 2010 CCTV video surveillance systems 4 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2010 Counters - freestanding 10 * 1 Jul 2010 Display shelving and racking 10 * 1 Jul 2010 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 7 * 1 Jul 2010 Hot food display assets (including bain maries) 10 * 1 Jul 2010 Microwave ovens 5 * 1 Jul 2010 Pie warmers and heating units 10 * 1 Jul 2010 Refrigerated cabinets and freezers 10 * 1 Jul 2010 PA systems 12 * 1 Jul 2010 Point of sale assets: Barcode scanners 6 * 1 Jul 2010 Electronic funds transfer point of sale machines (EFTPOS) 6 * 1 Jul 2010 Forecourt controllers 6 * 1 Jul 2010 Safes: Cash storage 10 * 1 Jul 2010 Cash vending 7 * 1 Jul 2010 Cigarette safes 7 * 1 Jul 2010 Emergency shut off systems 10 * 1 Jul 2010 Facility signs 7 * 1 Jul 2010 Gasoline and diesoline assets: Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) 8 * 1 Jul 2010 Leak protection pressure systems 8 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems 7 * 1 Jul 2010 Pay at pump card reading systems 6 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Underground fuel storage tanks - steel and fibreglass 20 * 1 Jul 2010 Hot water systems 10 * 1 Jul 2010 LPG assets: LPG pumps 7 * 1 Jul 2010 LPG dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets) 10 * 1 Jul 2010 LPG storage tanks - aboveground and underground 30 * 1 Jul 2010 Underground steel piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Food retailing (41100 to 41290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Butchers' plant 20 1 Jan 2001 Other store-based retailing (42110 to 42799) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Newspaper wrapping machines 10 1 Jan 2001 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 ACCOMMODATION AND FOOD SERVICES (44000 to 45302) Accommodation (44000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Accommodation providers using assets not listed here may rely on determinations shown for Residential property operators (67110) Accommodation providers who operate a pub, tavern, bar, cafe, restaurant or club within their premises should use the effective life determinations shown for cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business Audio visual entertainment assets (including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection equipment)) 5 * 1 Jul 2005 Carpets 7 * 1 Jul 2005 Door control and motor drive system for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2005 Furniture, freestanding: Generally (including guestrooms) 7 * 1 Jul 2005 Outdoor 5 * 1 Jul 2005 Garage doors, electric (excluding doors): Controls and motors 5 * 1 Jul 2005 Gates, electric (excluding gates): Controls and motors 5 * 1 Jul 2005 Guestroom assets: Bathroom assets: Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes) 1 * 1 Jul 2005 Hair dryers 3 * 1 Jul 2005 Heated towel rails, electric 5 * 1 Jul 2005 Scales 5 * 1 Jul 2005 Spa bath pumps 7 * 1 Jul 2005 Towels 1 * 1 Jul 2005 Bedding (including mattress protectors, pillows and sheets) 2 * 1 Jul 2005 Bed mattresses 7 * 1 Jul 2005 Beds: Generally (including ensembles) 7 * 1 Jul 2005 Foldout and rollaway beds (excluding sofas) 3 * 1 Jul 2005 Bed spreads, blankets and quilts 5 * 1 Jul 2005 Clocks and clock radios 5 * 1 Jul 2005 Kitchen assets: Bar refrigerators 10 * 1 Jul 2005 Cooking utensils (including electric jugs, kettles, pans, pots and toasters, but excluding portable cook tops and ovens) 2 * 1 Jul 2005 Crockery and cutlery 4 * 1 Jul 2005 Glassware 2 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Laundry assets in guestrooms: Clothes dryers 7 * 1 Jul 2005 Irons and ironing boards 3 * 1 Jul 2005 Washing machines 7 * 1 Jul 2005 Window blinds and curtains 6 * 1 Jul 2005 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2005 Housekeeping assets (including bins, buckets, floor signs and toilet brushes) 1 * 1 Jul 2005 Laundry assets used by hotel/motel operators: Dryers 10 * 1 Jul 2005 Linen bins 15 * 1 Jul 2005 Pressers 15 * 1 Jul 2005 Roller irons 20 * 1 Jul 2005 Washing machines 10 * 1 Jul 2005 Public address and paging system assets (including amplifiers, audio speakers and microphones) 10 * 1 Jul 2005 Sauna heating assets 10 * 1 Jul 2005 Swimming pools and spas: Chlorinators 8 * 1 Jul 2005 Filtration assets (including pumps) 8 * 1 Jul 2005 Heaters 10 * 1 Jul 2005 Trolleys 10 * 1 Jul 2005 Vacuum cleaners 3 * 1 Jul 2005 Water pumps used to deliver water to residences above ground level 10 * 1 Jul 2005 Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, televisions, turntables and video projection equipment) 5 * 1 Jul 2005 Bars, freestanding (including drink service counters and wet bars) 15 * 1 Jul 2005 Beer dispensing system assets (including, tanks, taps tubes and valves) 15 * 1 Jul 2005 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2005 Counters for customer service, freestanding 15 * 1 Jul 2005 Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) 5 * 1 Jul 2005 Dishwasher machines 8 * 1 Jul 2005 Drink blenders 3 * 1 Jul 2005 Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers, but excluding beer dispensing systems) 10 * 1 Jul 2005 Electronic spirits dispensers 5 * 1 Jul 2005 Floor coverings, removable without damage: Carpet 5 * 1 Jul 2005 Rubber safety mats 5 * 1 Jul 2005 Food preparation and service assets: Bench top appliances - small portable type (including blenders, food processors, grills, rice cookers and toasters) 3 * 1 Jul 2005 Cooking appliances, large commercial type (including cook tops, deep fryers, grills, kebab machines, ovens and salamanders) 10 * 1 Jul 2005 Cookware, handheld (including frypans, pans, pots, trays and woks) 2 * 1 Jul 2005 Crockery, cutlery and glassware 1 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Preparation benches, freestanding 20 * 1 Jul 2005 Wok burners, large commercial type 8 * 1 Jul 2005 Furniture, freestanding, for customer use: In drinking areas of pubs, bars, clubs 5 * 1 Jul 2005 In dining areas 8 * 1 Jul 2005 Furniture, not freestanding: Chairs and tables fixed to ground or building 20 * 1 Jul 2005 Glassware 1 * 1 Jul 2005 Glass washer machines 5 * 1 Jul 2005 Kitchen exhaust fans 5 * 1 Jul 2005 Menu boards 5 * 1 Jul 2005 Poker/gaming machines 7 * 1 Jul 2009 Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090) Road transport (46100 to 46239) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Tramway and light rail passenger transport services (46220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure assets: Communication, computer and passenger support assets: Automatic vehicle monitoring computer systems 10 * 1 Jul 2010 Automatic vehicle monitoring tram borne equipment (including transponders) 10 * 1 Jul 2010 CCTV systems 4 * 1 Jul 2010 Control systems 10 * 1 Jul 2010 Hand-held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Radio base stations, intercoms 7 * 1 Jul 2010 Electrification assets: Lighting 15 * 1 Jul 2010 Overhead distribution lines (incorporating conductors, cross arms, feeders, insulators, inverters, fittings and poles) 30 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Signalling assets (including automatic points) 15 * 1 Jul 2010 Track maintenance assets: Truck mounted maintenance assets (including points cleaning, sweeping and welding machines) 15 * 1 Jul 2010 Trackwork (incorporating track drainage): Ballasted track 25 * 1 Jul 2010 Curved track 20 * 1 Jul 2010 Embedded track 30 * 1 Jul 2010 Points (excluding automatic points) and crossings 20 * 1 Jul 2010 Track within depots 40 * 1 Jul 2010 Tramway and light rail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Pantographs 15 * 1 Jul 2010 Rail freight and passenger transport services (47100 to 47200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Infrastructure assets: Electrification assets: Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) 33 ⅓ * 1 Jan 2002 Power transformers 30 * 1 Jan 2002 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jan 2002 Passenger information and ticketing system 15 * 1 Jan 2002 Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) 15 * 1 Jan 2002 Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels): Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle): Heavy haul (trackwork carrying >20 GMT per annum) 30 * 1 Jan 2002 Light haul (trackwork carrying <1 GMT per annum) 50 * 1 Jan 2002 Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) 40 * 1 Jan 2002 Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) 20 * 1 Jan 2002 Passenger 40 * 1 Jan 2002 Turnouts and crossings 20 * 1 Jan 2002 Monorail operation assets: Infrastructure assets: Communication, computer and passenger assets: CCTV systems 4 * 1 Jul 2010 Control systems (including commutators) 10 * 1 Jul 2010 Hand held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Phones, radio base stations, intercoms 7 * 1 Jul 2010 Rescue and recovery vehicles 30 * 1 Jul 2010 Electrification assets: Collector rails 30 * 1 Jul 2010 Lighting 15 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Standby generators 25 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Uninterruptible power supply (UPS) systems 5 * 1 Jul 2010 Track and maintenance assets: Beams and columns 30 * 1 Jul 2010 Maintenance vehicles 15 * 1 Jul 2010 Track 30 * 1 Jul 2010 Track switches 30 * 1 Jul 2010 Traversers 30 * 1 Jul 2010 Monorail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Railway rolling stock: Locomotives: Generally (including diesel-electric and electric) 25 * 1 Jan 2002 Heavy haul (bulk minerals/coal) 20 * 1 Jan 2002 Underground (diesel-battery) 15 * 1 Jan 2002 Passenger: Electric/diesel power cars and trailers 30 * 1 Jan 2002 Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) 30 * 1 Jan 2002 Power vans 15 * 1 Jan 2002 Rail mounted track infrastructure assets: Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) 20 * 1 Jan 2002 Mainline and switch tampers 15 * 1 Jan 2002 Wagons - bulk freight: Mineral ores and coal: Carbon steel 20 * 1 Jan 2002 Ferritic steel 30 * 1 Jan 2002 Other: Coke quenchers 15 * 1 Jan 2002 Grain hoppers 20 * 1 Jan 2002 Limestone 20 * 1 Jan 2002 Pneumatic discharge - cement 20 * 1 Jan 2002 Used on tram lines 40 1 Jan 2001 Tank cars 20 * 1 Jan 2002 Wagons - non bulk freight (including all wagons used for general and inter-modal freight) 30 * 1 Jan 2002 Note: From the 2012-13 income year, a capped life of 10 years is available for the decline in value of eligible shipping vessels but only if certain conditions are met (see subsection 40-102(4) item 10 and subsection 40-102(4A)) Water transport and support services (48100 to 48200 and 52110 to 52190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial vessels: Canoes 10 * 1 Jul 2009 Dinghies and punts (not longer than 6 metres) 12 * 1 Jul 2009 Fishing vessels (including trawlers, long liners, seiners, fin fish boats, pearling boats, lobster boats, aquaculture and other fishing boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Houseboats 20 * 1 Jul 2009 Inflatable boats (excluding rigid hull inflatable boats) 7 * 1 Jul 2009 Jet skis 4 * 1 Jul 2009 Kayaks 5 * 1 Jul 2009 Offshore supply and support vessels 20 * 1 Jul 2009 Passenger vessels (including cruise vessels, skippered charter vessels, vehicle and passenger ferries, semi submersible vessels and water taxis): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Pedal boats 10 * 1 Jul 2009 Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) 15 * 1 Jul 2009 Sail boats (not longer than 6 metres and including 'off the beach' boats) 10 * 1 Jul 2009 Ski boats 10 * 1 Jul 2009 Thrill boats (including jet boats) 10 * 1 Jul 2009 Trading ships: Bulk carriers 20 * 1 Jul 2009 Cargo ships 20 * 1 Jul 2009 Container ships 20 * 1 Jul 2009 Roll on/roll off ships 20 * 1 Jul 2009 Tankers: Oil and chemical 20 * 1 Jul 2009 LNG and LPG 30 * 1 Jul 2009 Work vessels (including barges, coastal supply boats, dredges, general work boats, landing craft, launches, lighters, line boats, pilot boats, runabouts and tug boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) 15 * 1 Jul 2009 Support assets (acquired separately from the vessel): Desalinators 10 * 1 Jul 2009 Hot water units: Domestic 5 * 1 Jul 2009 Marine 10 * 1 Jul 2009 Lifting assets: Hoists and winches: Electric 5 * 1 Jul 2009 Hydraulic and mechanical 10 * 1 Jul 2009 Navigational and communication assets acquired separately from the vessel (including autopilots, chart plotters, depth sounders, GPS, radar systems and marine radios) 5 * 1 Jul 2009 Outboard motors 5 * 1 Jul 2009 Power supply assets: Batteries (deep cycle) 3 * 1 Jul 2009 Generators (stand alone) 10 * 1 Jul 2009 Inverters 6 * 1 Jul 2009 Safety assets: Emergency signalling assets (including EPIRBS) 5 * 1 Jul 2009 Life rafts 10 * 1 Jul 2009 Trailers 8 * 1 Jul 2009 Port assets: Cargo handling equipment: Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Cranes: Container/portainer 20 * 1 Jul 2002 Fixed 25 * 1 Jul 2002 Mobile (over 15.24 tonnes lift) 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Forklifts: Container handling 7 ½ * 1 Jul 2002 General handling 11 * 1 Jul 2002 Rail mounted gantries 15 * 1 Jul 2002 Reach stackers 10 * 1 Jul 2002 Ship loaders 30 * 1 Jul 2002 Ship unloaders 20 * 1 Jul 2002 Spreaders 5 * 1 Jul 2002 Stackers, reclaimers and stackers/reclaimers 25 * 1 Jul 2002 Straddle carriers 12 ½ * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Control systems: Control system assets - programmable logic controllers (PLCs) and hardware 10 * 1 Jul 2002 Motor control centre and motor control field devices 20 * 1 Jul 2002 Environmental equipment: Current, tidal, wave and wind monitoring systems 5 * 1 Jul 2002 Oil spill containment boom 10 * 1 Jul 2002 Intermodal facilities: Receival station assets (including belt feeder, hopper and tippler) 30 * 1 Jul 2002 Truck and rail receival dump pit 50 * 1 Jul 2002 Land based facilities: Concrete rail beams and rails 30 * 1 Jul 2002 Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) 30 * 1 Jul 2002 Dust suppression systems 30 * 1 Jul 2002 Electricity supply assets - see Table A Electricity supply (26110 to 26400) Storage sheds, to the extent they form an integral part of bulk handling equipment 40 * 1 Jul 2002 Navigational aids: Land based navigational aids 20 * 1 Jul 2002 Offshore beacons, channel markers and lead lights: Floating buoys 10 * 1 Jul 2002 Piled structures 20 * 1 Jul 2002 Other facilities: Cathodic protection: Impressed current system 30 * 1 Jul 2002 Sacrificial system 15 * 1 Jul 2002 Dry docks (including floating dry docks) 40 * 1 Jul 2013 Fender systems: Elastomeric 20 * 1 Jul 2002 Timber 10 * 1 Jul 2002 Gangways - removable 10 * 1 Jul 2002 Mooring facilities (including bollards) 40 * 1 Jul 2002 Mooring quick release hooks 20 * 1 Jul 2002 Pontoons - floating 20 * 1 Jul 2002 Slipways (incorporating rails, ramps, runners and winching systems) 30 * 1 Jul 2002 Wharves, dolphins and jetties 40 * 1 Jul 2002 Salvage machinery: Boilers, vertical 40 1 Jan 2001 Engine hoisting 40 1 Jan 2001 Pumps: Centrifugal, direct acting, and connections 40 1 Jan 2001 Duplex boiler feed 40 1 Jan 2001 Scenic and sightseeing transport (50100 to 50290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gliders (including motor gliders) 20 * 1 Jul 2013 Hot air balloon ride operation assets: Flight instruments 10 * 1 Jul 2013 Hot air balloon assets: Baskets 6 * 1 Jul 2013 Burners 10 * 1 Jul 2013 Envelopes 5 * 1 Jul 2013 Fuel cylinders and tanks (incorporating shut off valves) 20 * 1 Jul 2013 Inflator fans 15 * 1 Jul 2013 Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: Cabins (including carriers) 25 * 1 Jul 2009 Communications assets: Communications cables 10 * 1 Jul 2009 Radios 5 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 15 * 1 Jul 2009 Rescue vehicles 30 * 1 Jul 2009 Ropes: Haul ropes 10 * 1 Jul 2009 Track ropes 20 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Towers: Tower heads 15 * 1 Jul 2009 Tower structures 30 * 1 Jul 2009 Transportation systems (incorporating drives and belts) 3 * 1 Jul 2009 Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts): Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables - above ground 10 * 1 Jul 2009 Communications cables - under ground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways (including covered walkways and carpets) 10 * 1 Jul 2009 Drive and return station assets (including braking system, drive system, gear boxes, motors, variable speed drives and tensioning systems) 20 * 1 Jul 2009 Oversnow transport assets: Oversnow transporters 8 * 1 Jul 2009 Skidoos 5 * 1 Jul 2009 Ropes: Main hauling rope for detachable lifts etc 15 * 1 Jul 2009 Main hauling rope for fixed grip, t-bars lifts etc 20 * 1 Jul 2009 Snow grooming assets (including free groomers, snow blowers and winches) 8 * 1 Jul 2009 Snowmaking assets including: Air water guns and fan guns 10 * 1 Jul 2009 Compressors, pumps, water mains and pipes 20 * 1 Jul 2009 Cooling towers 15 * 1 Jul 2009 Electrical cables - above ground 10 * 1 Jul 2009 Electrical cables - under ground 25 * 1 Jul 2009 Weather stations 5 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Tower heads and structures 30 * 1 Jul 2009 Postal services (51010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Mail house assets: Envelope inserters 7 * 1 Jul 2015 Folders 12 ½ * 1 Jul 2015 Guillotines 15 * 1 Jul 2015 Heat sealers 10 * 1 Jul 2015 Printers 5 * 1 Jul 2015 Racks 20 * 1 Jul 2015 Scales 5 * 1 Jul 2015 Scanners 5 * 1 Jul 2015 Trolleys 8 * 1 Jul 2015 Postal delivery services: Control systems and control system assets 10 * 1 Jul 2016 Flat mail optical character reading and sorting machines 12 * 1 Jul 2016 Letter boxes (bulk private) 30 * 1 Jul 2016 Letter sorting assets (including bar code sorters, culler facer cancellers and multiline optical character readers) 12 * 1 Jul 2016 Motorcycles 5 * 1 Jul 2016 Parcel lockers 10 * 1 Jul 2016 Parcel sorting system assets (excluding control systems and control system assets) 15 * 1 Jul 2016 Post boxes (street type) 20 * 1 Jul 2016 Courier pick-up and delivery services (51020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Inspection assets: Scales: Bench 10 * 1 Jul 2011 Floor (platform) 20 * 1 Jul 2011 Weight dimension capture system assets (including checkweighers, in motion scales and readers) 10 * 1 Jul 2011 Materials handling equipment: Ball transfer mats and castor decks 20 * 1 Jul 2011 Control systems and control system assets 10 * 1 Jul 2016 Conveyors (including shoe sorters) 15 * 1 Jul 2011 Forklifts - see Table B Parcel sorting system assets (including sortation system assets) (excluding control systems and control system assets) 15 * 1 Jul 2016 Scissor lifts 10 * 1 Jul 2015 Storage racks 20 * 1 Jul 2011 Trolleys, freight barrows, cages and bins 10 * 1 Jul 2011 Pick up and delivery equipment: Barcode label printers 5 * 1 Jul 2011 Portable hand held barcode readers (including point of delivery capture devices and delivery information acquisition devices) 4 * 1 Jul 2011 Airport operations and other air transport support services (52200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aircraft maintenance assets: Aircraft testing equipment 13 ⅓ 1 Jan 2001 General plant and machinery 20 1 Jan 2001 Hangar fixtures and fittings 20 1 Jan 2001 Plant subject to excessive corrosion 10 1 Jan 2001 Precision machines and plant 10 1 Jan 2001 Aircraft training assets: Flight simulators 8 1 Jan 2001 Link trainers 8 1 Jan 2001 Airport assets: Aerobridges 20 * 1 Jan 2003 Baggage handling assets: Baggage check-in stations (incorporating scales and check-in conveyors) 10 * 1 Jan 2003 Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) 15 * 1 Jan 2003 Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) 15 * 1 Jan 2003 Control systems (excluding computers) 10 * 1 Jan 2003 Fire safety and rescue assets: Breathing units 10 * 1 Jan 2003 Drills, air powered 10 * 1 Jan 2003 Fire fighting vehicles 20 * 1 Jan 2003 Rescue boats: Aluminium 20 * 1 Jan 2003 Inflatable 8 * 1 Jan 2003 Rescue units (jaws of life) 15 * 1 Jan 2003 Fuel supply assets: Aircraft fueller vehicles 15 * 1 Jan 2003 Aircraft hydrant dispenser vehicles 15 * 1 Jan 2003 Filters, fuel 25 * 1 Jan 2003 Fire fighting systems 25 * 1 Jan 2003 Piping 25 * 1 Jan 2003 Pumps, fuel 25 * 1 Jan 2003 Tanks 25 * 1 Jan 2003 Ground support assets: Aircraft loader/unloader vehicles 15 * 1 Jan 2003 Aircraft stairs: Manual 20 * 1 Jan 2003 Vehicle mounted 15 * 1 Jan 2003 Airstart units 15 * 1 Jan 2003 Containers, air cargo (used to transport goods by air) 5 * 1 Jan 2001 Ground power units 15 * 1 Jan 2003 High lift service vehicles (including catering, lavatory, maintenance and water vehicles) 15 * 1 Jan 2003 Tow tractors 20 * 1 Jan 2003 Tractors, baggage 15 * 1 Jan 2003 Tractor trolleys (including baggage and container trolleys, and dollies) 10 * 1 Jan 2003 Navigation aids: Distance measuring assets 15 * 1 Jan 2003 Instrument landing systems 10 * 1 Jan 2003 Non-directional beacons (excluding towers) 15 * 1 Jan 2003 Radar sensors 15 * 1 Jan 2003 Towers 30 * 1 Jan 2003 VHF omni range assets (excluding towers) 15 * 1 Jan 2003 Runway sweepers 15 * 1 Jan 2003 Terminal building assets: Flight information display signs (including monitors and LED screens) 7 * 1 Jan 2003 Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) 5 * 1 Jan 2003 Visual aids assets: Docking guidance systems 10 * 1 Jan 2003 Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) 15 * 1 Jan 2003 Movement area guidance signs 10 * 1 Jan 2003 Visual approach slope indicator systems (PAPI) 15 * 1 Jan 2003 Wind direction indicators, illuminated 10 * 1 Jan 2003 Other transport support services n.e.c. (52999) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electronic toll collection assets: Digital measuring instruments (including vehicle classifiers (laser or infrared) and electronic toll collection readers (radio frequency)) 4 * 1 Jul 2005 Electronic toll collection transponders 4 * 1 Jul 2005 Optical character recognition cameras 4 * 1 Jul 2005 Other warehousing and storage services (53090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door control and motor drive systems (incorporating chains, controls, motor and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) Motion picture and video activities (55110 to 55140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Camera accessories: Aspect ratio converters 12 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Speed control, time lapse and phase adjustment controls 10 * 1 Jan 2006 Time code generators and master clocks 10 * 1 Jan 2006 Underwater and marine housings and rain deflectors 12 * 1 Jan 2006 Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) 3 * 1 Jan 2006 Cameras: 16mm and 35mm film cameras 10 * 1 Jan 2006 Digital cameras 5 * 1 Jan 2006 Camera lens accessories: Coloured and graduated filters and filter stages 3 * 1 Jan 2006 Fish eye and wide angle lens adapters 10 * 1 Jan 2006 Follow focus, remote focus, shutter and zoom controls 10 * 1 Jan 2006 Image stabilisers, matte boxes, and teleprompters 10 * 1 Jan 2006 Camera lenses 10 * 1 Jan 2006 Camera supports (including heads, legs mounts and tripods) 10 * 1 Jan 2006 Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5 * 1 Jul 2004 Grips' assets: Camera cranes 10 * 1 Jan 2006 Camera heads 10 * 1 Jan 2006 Car rigs, sea rigs and other specialised rigs 2 * 1 Jan 2006 Communications systems 5 * 1 Jan 2006 Dollies 12 * 1 Jan 2006 Dolly and camera attachments 10 * 1 Jan 2006 Dolly track 5 * 1 Jan 2006 Remote camera control systems 10 * 1 Jan 2006 Towers, rigging, and dance floors 10 * 1 Jan 2006 Tracking vehicles and insert trailers - see Table B Motor vehicles and trailers Lighting assets: Accessories (including gaffer grips, clamps, mounts, and stands) 10 * 1 Jan 2006 Portable lights 10 * 1 Jan 2006 Studio lights - fixed 15 * 1 Jan 2006 Lighting control systems 10 * 1 Jan 2006 Lighting grids - fixed 20 * 1 Jan 2006 Lighting hoists 15 * 1 Jan 2006 Motion picture film processing assets: Chemical agitators and mixers 10 * 1 Jan 2006 Chemical storage tanks 15 * 1 Jan 2006 Film cleaning machines 10 * 1 Jan 2006 Film colour analysers and colour grading machines 8 * 1 Jan 2006 Film densitometers 10 * 1 Jan 2006 Film printing machines 10 * 1 Jan 2006 Film processing machines 10 * 1 Jan 2006 Film re-winders 15 * 1 Jan 2006 Flat bed and rear projection film viewers 15 * 1 Jan 2006 Mixed chemical pumps 10 * 1 Jan 2006 Optical sound camera systems (incorporating soundtrack and time code generators) 10 * 1 Jan 2006 Silver recovery units 8 * 1 Jan 2006 Sound quality control processors 5 * 1 Jan 2006 Waste water treatment assets 10 * 1 Jan 2006 Post production sound assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Audio effects units (incorporating aural exciters, compressors, delay and effects control processors graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators and time controllers) 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 3 * 1 Jan 2006 Digital film projectors 5 * 1 Jan 2006 Digital sound conversion processors (including encoders and decoders) 5 * 1 Jan 2006 Hard disc video players and recorders 3 * 1 Jan 2006 Microphones and microphone accessories 10 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 5 * 1 Jan 2006 Sound mixing desks and consoles 5 * 1 Jan 2006 Speakers 7 * 1 Jan 2006 Time code synchronisation units 5 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Post production video assets: DVD players 3 * 1 Jan 2006 Edit controllers (used in linear editing) 4 * 1 Jan 2006 High definition digital film scanners 4 * 1 Jan 2006 High definition laser film recorders 5 * 1 Jan 2006 Monitors 5 * 1 Jan 2006 Motion capture and analysis systems 5 * 1 Jan 2006 Non-linear editing systems (incorporating computer control, interface and hard disc system) 5 * 1 Jan 2006 Telecine chains (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machines) 7 * 1 Jan 2006 VHS video cassette players and recorders 2 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Videotape players and recorders 5 * 1 Jan 2006 Screening theatre assets: Audio amplification and processing equipment (includes component racks systems) 5 * 1 Jan 2006 Digital audio players, digital film projectors and digital sound conversion processors 5 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 8 * 1 Jan 2006 Speakers 10 * 1 Jan 2006 Sound recording assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Sound mixing consoles 5 * 1 Jan 2006 Boom poles 2 * 1 Jan 2006 Compressors, expanders and limiters 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 2 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Headphones: Generally 2 * 1 Jan 2006 Miniature in-ear headphones 1 * 1 Jan 2006 Microphones: Field or boom microphones 7 * 1 Jan 2006 Lapel microphones 1 * 1 Jan 2006 Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5 * 1 Jan 2006 Microphone cables 2 * 1 Jan 2006 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jan 2006 Studio microphones 10 * 1 Jan 2006 Monitors 2 * 1 Jan 2006 Speakers 5 * 1 Jan 2006 Vision switchers 5 * 1 Jan 2006 Video monitors 5 * 1 Jan 2006 Motion picture exhibition (55130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio amplification and processing equipment (including component rack systems) 10 * 1 Jan 2001 Carpets 5 * 1 Jan 2001 Cinema automation systems 10 * 1 Jan 2001 Cinema and sound processors 8 * 1 Jan 2001 Cinema seating (including frames, seat bodies and covers) 7 * 1 Jan 2001 Curtains, wall and acoustic treatments 7 * 1 Jan 2001 Drive-in plant: Sound transmission equipment 10 * 1 Jan 2001 Listening units (including posts, wiring and speaker equipment) 10 * 1 Jan 2001 Screens and screen framing 15 * 1 Jan 2001 Film handling and maintenance equipment (including splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001 Film transport systems (including platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001 Lighting (including dimmers, aisle and seat) 10 * 1 Jan 2001 Loud speakers and sound reproduction equipment 10 * 1 Jan 2001 Motion picture and slide projection equipment: Motion picture projectors 10 * 1 Jan 2001 Projector heat extraction systems 10 * 1 Jan 2001 Projection ports 20 * 1 Jan 2001 Slide projectors 10 * 1 Jan 2001 Screen installations (including screens, framing and masking equipment) 8 * 1 Jan 2001 Radio broadcasting (56100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amplifiers and pre-amplifiers 10 * 1 Jul 2012 Audio monitors 10 * 1 Jul 2012 Audio processing assets (including rack mounted effects units etc) 10 * 1 Jul 2012 Audio routers 10 * 1 Jul 2012 Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems) 6 * 1 Jul 2012 Consoles: Broadcast consoles (incorporating audio logging and routing, intercommunication etc) 7 * 1 Jul 2012 Production consoles 10 * 1 Jul 2012 Control room assets generally: Electronically based assets (including audio processors, audio switchers, aural studio to transmitter linkage assets, distribution amplifiers, monitor receivers etc) 10 * 1 Jul 2012 Personal computer based assets (including delay units, logging units, program fail detectors, RDS generators etc) 6 * 1 Jul 2012 Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) 5 * 1 Jul 2012 Headphones and headsets 2 * 1 Jul 2012 Intercommunication systems (standalone) 10 * 1 Jul 2012 Microphones: Field and portable microphones 5 * 1 Jul 2012 Studio based microphones (including recording microphones) 10 * 1 Jul 2012 Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers On air lights 15 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Servers, domain controllers, switches, transcoders etc 6 * 1 Jul 2012 Studio based digital audio broadcasting infrastructure (encoding assets etc) 10 * 1 Jul 2012 Telephone systems: Telephone interface assets generally (used for sending and receiving audio to and from connected telephone lines) 10 * 1 Jul 2012 Telephone screening systems and other personal computer based telephone systems (excluding software) 6 * 1 Jul 2012 Voice over internet protocol (VoIP) based systems 7 * 1 Jul 2012 Time code generators 10 * 1 Jul 2012 Transmission assets: Antennas 20 * 1 Jul 2012 Codecs 10 * 1 Jul 2012 Fibre optic terminal equipment generally 10 * 1 Jul 2012 Generators (backup) 15 * 1 Jul 2012 Obstruction lighting 15 * 1 Jul 2012 Power conditioners 15 * 1 Jul 2012 RF switching units 15 * 1 Jul 2012 Signal receiving and monitoring assets (including audio processors, decoders, modulation monitors, spectrum analysers etc) 10 * 1 Jul 2012 Silence detection and switching units 10 * 1 Jul 2012 Surge arresters 10 * 1 Jul 2012 Translators 15 * 1 Jul 2012 Transmission towers 40 * 1 Jul 2012 Transmitters 15 * 1 Jul 2012 Uninterruptible power supply (UPS) assets - see Table B Power supply assets Television broadcasting (56210 to 56220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio boards, consoles and mixers 12 * 1 Jul 2005 Audio delay units 10 * 1 Jul 2005 Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) 12 * 1 Jul 2005 Automated tape library systems (incorporating robotic controls and tape drives) 10 * 1 Jul 2005 Broadcast antennas 20 * 1 Jul 2005 Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets) 12 * 1 Jul 2005 Cameras: Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras) 8 * 1 Jul 2005 Studio cameras 10 * 1 Jul 2005 Camera control units 10 * 1 Jul 2005 Camera lens accessories (including adapters, filters, matte boxes and stabilisers) 12 * 1 Jul 2005 Camera lenses 12 * 1 Jul 2005 Camera mounting heads 15 * 1 Jul 2005 Camera mounts (including cranes, jibs, pedestals and tripods) 25 * 1 Jul 2005 Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) 12 * 1 Jul 2005 Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) 10 * 1 Jul 2005 Digital audio players and recorders (including CD players and recorders, digital audio tape (DAT) players, DVD players and recorders, and mini disc players and recorders) 5 * 1 Jul 2005 Digital video effects (DVE) units - standalone 10 * 1 Jul 2005 Edit controllers (used in linear editing and audio post-production) 8 * 1 Jul 2005 Hard disk recorders 5 * 1 Jul 2005 Intercommunication systems 15 * 1 Jul 2005 Lighting: Portable lighting 12 * 1 Jul 2005 Studio lighting 15 * 1 Jul 2005 Lighting control systems 10 * 1 Jul 2005 Lighting grids - fixed 40 * 1 Jul 2005 Lighting hoists 15 * 1 Jul 2005 Microphones: Field or boom microphones 5 * 1 Jul 2005 Miniature or 'lapel' microphones 5 * 1 Jul 2005 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jul 2005 Studio or fixed microphones 10 * 1 Jul 2005 Microphone booms 10 * 1 Jul 2005 Microwave telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers Monitors: Audio monitors 10 * 1 Jul 2005 Video monitors: Cathode ray tube (CRT) monitors 8 * 1 Jul 2005 LCD and Plasma monitors 5 * 1 Jul 2005 Virtual monitor wall systems (including rear projection monitor walls) 5 * 1 Jul 2005 Non-linear editing systems (incorporating computer control, interface and hard disk system) 4 * 1 Jul 2005 Presentation automation systems 10 * 1 Jul 2005 Racks 20 * 1 Jul 2005 RF Modulation units 12 * 1 Jul 2005 Routing systems (incorporating control panels, hardware and switchers) 11 * 1 Jul 2005 Satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Servers (excluding data servers) 8 * 1 Jul 2005 Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) 12 * 1 Jul 2005 Slow motion controllers 10 * 1 Jul 2005 Switchers (including master control, presentation and production switchers) 10 * 1 Jul 2005 Teleprompters 10 * 1 Jul 2005 Translators 15 * 1 Jul 2005 Transmission towers 40 * 1 Jul 2005 Transmitters 15 * 1 Jul 2005 Transmitting masts (for mobile production vehicles) 10 * 1 Jul 2005 Under monitor and tally display systems 10 * 1 Jul 2005 Videocassette recorders 5 * 1 Jul 2005 Videotape players and recorders 8 * 1 Jul 2005 Internet publishing and broadcasting (57000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100) Telecommunications services (58010 to 58090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Backbone network assets: Conduits 40 * 1 Jul 2003 Cross connects (including digital and optical) 15 * 1 Jul 2003 Multiplexers (including wave division, terminal, and add-drop) 15 * 1 Jul 2003 Optical amplifiers 15 * 1 Jul 2003 Optical fibre cables 25 * 1 Jul 2003 Optical patch panels 25 * 1 Jul 2003 Regenerators 15 * 1 Jul 2003 International telecommunications submarine cables 15 * 1 Jul 2002 Microwave radio telecommunications assets: Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable): High capacity licensed microwave radio 10 * 1 Jul 2004 Medium capacity licensed microwave radio 8 * 1 Jul 2004 Low capacity licensed microwave radio 5 * 1 Jul 2004 Microwave radio system (including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter) High capacity licensed microwave radio system ≥ 68Mb 10 * 1 Jul 2004 Medium capacity licensed microwave radio system ≥ 16Mb to <68Mb 8 * 1 Jul 2004 Low capacity licensed microwave radio system < 16Mb 5 * 1 Jul 2004 Class licence microwave radio system (including antenna) 3 * 1 Jul 2004 Multiplexers 10 * 1 Jul 2004 Towers (including guyed, lattice and steel or concrete poles) 25 * 1 Jul 2004 Mobile telecommunications assets: Base station assets: Antennas, battery backup, radio transmitters/receivers and rectifiers 6 * 1 Jul 2002 Towers 25 * 1 Jul 2002 Base station controller hardware 10 * 1 Jul 2002 Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10 * 1 Jul 2002 Mobile switching centre hardware 10 * 1 Jul 2002 Payphones (public telephones) 10 1 Jan 2001 Satellite communication assets: Communications satellites (geosynchronous orbit) 15 * 1 Jan 2005 High power amplifiers 12 * 1 Jan 2005 Multiplexers 10 * 1 Jan 2005 Satellite antennas: Electronic components, external (including low noise amplifiers) 8 * 1 Jan 2005 Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8 * 1 Jan 2005 Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20 * 1 Jan 2005 Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10 * 1 Jan 2005 Satellite telemetry and control systems 15 * 1 Jan 2005 Telecommunications assets: Air-conditioning units 5 * 1 Jul 2002 Batteries, rectifiers 6 * 1 Jul 2002 Racks 20 * 1 Jul 2003 Equipment shelters (transportable) 25 * 1 Jul 2003 Electronic information storage services (59220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aisle containments (including hot aisle containments (HAC), cold aisle containments (CAC)) 15 * 1 Jul 2017 Data centre control systems - see Table B control systems and control system assets Data centre cooling assets: Chillers 15 * 1 Jul 2017 Computer room air conditioning (CRAC) units (including direct expansion (DX) systems) 10 * 1 Jul 2017 Computer room air handling (CRAH) units (including chilled water systems) 15 * 1 Jul 2017 Cooling towers 10 * 1 Jul 2017 Humidifier assets: Others (including ultrasonic humidifiers) 10 * 1 Jul 2017 Steam humidifiers (including steam generators) 5 * 1 Jul 2017 Rear door heat exchangers (RDHx) 15 * 1 Jul 2017 Row-based cooling units assets: Others (includingdirect expansion (DX) cooling system units) 10 * 1 Jul 2017 Water-chilled 15 * 1 Jul 2017 Water buffer tanks 20 * 1 Jul 2017 Diesel rotary uninterruptible power supply (DRUPS) 22 * 1 Jul 2017 Fire protection and suppression systems assets - see Table B Fire control and alarm assets Generators - see Table B Power supply assets: Emergency or standby Leak detection systems 10 * 1 Jul 2017 Load banks 15 * 1 Jul 2017 Modular data centre (including portable containerised data centre modules, prefabricated data centre modules - able to be transported) 10 * 1 Jul 2017 Rack based power rails (including rack based power distribution unit (PDU)) 10 * 1 Jul 2017 Racks 10 * 1 Jul 2017 Raised floors 25 * 1 Jul 2017 Rectifiers 12 * 1 Jul 2017 Static transfer switches (STS) 12 * 1 Jul 2017 Switchboards - see Table B Switchboards Security and monitoring systems assets - see Table B Security and monitoring assets Uninterruptible power supply (UPS) systems (excluding batteries) 12 * 1 Jul 2017 Uninterruptible power supply (UPS) systems batteries 5 * 1 Jul 2017 Library and other information services (60100 to 60200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Libraries: Circulating (all classes of books) 10 1 Jan 2001 Music lending 6 ⅔ 1 Jan 2001 FINANCIAL AND INSURANCE SERVICES (62100 to 64200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Banks: Demountable strongrooms 100 1 Jan 2001 Portable safes 40 1 Jan 2001 Strongroom doors 100 1 Jan 2001 RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) Note: If the asset is hired or leased to and used predominantly by a particular industry and not listed below, see the entry under Table A for that industry Rental and hiring services (except real estate) (66110 to 67200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air Compressors: Compressors - reciprocating 7 * 1 Jul 2005 Compressors - rotary screw 10 * 1 Jul 2005 Compaction: Compactors - flat plate 8 * 1 Jul 2005 Compactors - vertical rammer 6 * 1 Jul 2005 Concreting assets: Brick/paving saws 5 * 1 Jul 2005 Concrete demolition saws 3 * 1 Jul 2005 Concrete kibble buckets 15 * 1 Jul 2005 Concrete mixers 4 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2005 Elevating work platforms (EWPs): Boom lifts (including knuckle and telescopic boom lifts) 15 * 1 Jul 2015 Personnel lifts 10 * 1 Jul 2015 Scissor lifts 10 * 1 Jul 2015 Generators: Cables 5 * 1 Jul 2005 Distribution boards 10 * 1 Jul 2005 Diesel 10 * 1 Jul 2005 Petrol 5 * 1 Jul 2005 Generator with attached lighting plant 10 * 1 Jul 2005 Household assets: Clothes dryers 5 * 1 Jan 2006 DVD players 5 * 1 Jan 2006 Dishwashers 8 * 1 Jan 2006 Evaporative coolers, portable 5 * 1 Jan 2006 Freezers 6 * 1 Jan 2006 Microwave ovens 6 * 1 Jan 2006 Refrigerators 6 * 1 Jan 2006 Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 5 * 1 Jan 2006 Surround sound systems (incorporating audio-video receivers and speakers) 5 * 1 Jan 2006 Television sets 8 * 1 Jan 2006 Vacuum cleaners, portable 5 * 1 Jan 2006 Video cassette recorder systems (VCR) 5 * 1 Jan 2006 Washing machines 6 * 1 Jan 2006 Ladders (including stepladders, work platforms extension ladders, trestles and planks): Aluminium 4 * 1 Jul 2015 Fibreglass 4 * 1 Jul 2015 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 10 * 1 Jul 2014 Power tools: Chainsaws 3 * 1 Jul 2005 Hand tools - air 5 * 1 Jul 2005 Hand tools - battery 3 * 1 Jul 2008 Hand tools - electric 5 * 1 Jul 2005 Jackhammers - air 7 * 1 Jul 2005 Jackhammers - electric 3 * 1 Jul 2005 Nail guns - air 3 * 1 Jul 2005 Recreational vehicles: Campervans and motorhomes: Vehicles having a gross vehicle mass greater than 3 tonnes and 4WD vehicles 5 * 1 Jul 2015 Vehicles having a gross vehicle mass of 3 tonnes or less 8 * 1 Jul 2015 Caravans and camper trailers 12 * 1 Jul 2015 Rental cars 6 * 1 Jul 2016 Scaffolding: Aluminium 5 * 1 Jul 2015 Fibreglass 5 * 1 Jul 2015 Steel 15 * 1 Jul 2015 Traffic management assets: Crash prevention assets: Barriers: Concrete 30 * 1 Jan 2006 Plastic 5 * 1 Jan 2006 Crash attenuators (truck mounted) 10 * 1 Jan 2006 Road marking assets: < 100 litre capacity 5 * 1 Jan 2006 100 to 500 litre capacity 9 * 1 Jan 2006 > 500 litre capacity 11 * 1 Jan 2006 Line grinders (walk behind) 5 * 1 Jan 2006 Traffic management signs: Arrow boards 10 * 1 Jan 2006 Speed observation signs 10 * 1 Jan 2006 Traffic lights - mobile 10 * 1 Jan 2006 Variable message signs 10 * 1 Jan 2006 Static signage (including safety cones, barricades, warning signs and bollards) 3 * 1 Jan 2006 Video recorder or equipment hiring 6 ⅔ 1 Jan 2001 Video tapes and games hiring ½ * 1 Jan 2001 Welders: Diesel 10 * 1 Jul 2005 Electric 5 * 1 Jul 2005 Note where the terms 'freestanding' and 'fixed' are used in entries for residential property operators, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability. Residential property operators (67110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets generally: Air conditioning assets (excluding ducting, pipes and vents): Air handling units 20 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Damper motors (including variable air volume box controller) 10 * 1 Jul 2003 Fan coil units (connected to condensing set) 15 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split system) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Ceiling fans 5 * 1 Jul 2004 Clocks, electric 10 * 1 Jul 2004 DVD players 5 * 1 Jul 2004 Door closers 10 * 1 Jul 2004 Door stops, freestanding 10 * 1 Jul 2004 Escalators (machinery and moving parts) 20 * 1 Jan 2003 Evaporative coolers: Fixed (excluding ducting and vents) 20 * 1 Jul 2005 Portable 10 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 10 1 Jan 2001 Floating timber 15 * 1 Jul 2004 Linoleum 10 1 Jan 2001 Vinyl 10 1 Jan 2001 Furniture, freestanding 13 ⅓ 1 Jan 2001 Garbage bins 10 * 1 Jul 2004 Garbage compacting systems (excluding chutes) 6 ⅔ 1 Jan 2001 Generators 20 1 Jan 2001 Gym assets: Cardiovascular 5 * 1 Jul 2004 Resistance 10 * 1 Jul 2004 Hand dryers, electrical 10 1 Jan 2001 Heaters: Fixed: Electric 15 * 1 Jul 2004 Gas: Ducted central heating unit 20 * 1 Jul 2004 Other 15 * 1 Jul 2004 Freestanding 15 * 1 Jul 2004 Hot water systems (excluding piping): Electric 12 * 1 Jul 2004 Gas 12 * 1 Jul 2004 Solar 15 * 1 Jul 2004 Intercom system assets 10 * 1 Jul 2004 Lifts (including hydraulic and traction lifts) 30 * 1 Jan 2003 Lights: Fittings (excluding hardwired) 5 * 1 Jul 2004 Freestanding 5 * 1 Jul 2004 Shades, removable 5 * 1 Jul 2004 Linen 5 * 1 Jul 2004 Master antenna television (MATV) assets: Amplifiers 10 * 1 Jul 2004 Modulators 10 * 1 Jul 2004 Power sources 10 * 1 Jul 2004 Mirrors, freestanding 15 * 1 Jul 2004 Radios 10 1 Jan 2001 Rugs 7 * 1 Jul 2004 Solar power generating system assets 20 * 1 Jul 2004 Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 7 * 1 Jul 2004 Surround sound systems (incorporating audio-video receivers and speakers) 10 * 1 Jul 2004 Telecommunications assets: Cordless phones 4 * 1 Jul 2004 Telephone hand sets 10 * 1 Jul 2004 Telephone systems - see Table B Telephony Television antennas, freestanding 5 * 1 Jul 2004 Television sets 10 * 1 Jul 2004 Vacuum cleaners: Ducted: Hoses 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Wands 10 * 1 Jul 2004 Portable 10 1 Jan 2001 Ventilation fans 20 * 1 Jul 2004 Video cassette recorder systems (VCRs) 5 * 1 Jul 2004 Water pumps 20 1 Jan 2001 Window blinds, internal 10 * 1 Jul 2004 Window curtains 6 * 1 Jul 2004 Window shutters, automatic: Controls 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Bathroom assets: Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 5 * 1 Jul 2004 Exhaust fans (including light/heating) 10 * 1 Jul 2004 Heated towel rails, electric 10 * 1 Jul 2004 Shower curtains (excluding curtain rods and screens) 2 * 1 Jul 2004 Spa bath pumps 20 * 1 Jul 2004 Fire control assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors (including addressable manual call points, heat, multi type and smoke) 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Emergency warning and intercommunication systems (EWIS): Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones (WIPs) 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives (VSDs) 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Kitchen assets: Cook tops 12 * 1 Jul 2004 Crockery 5 * 1 Jul 2004 Cutlery 5 * 1 Jul 2004 Dishwashers 10 * 1 Jul 2004 Freezers 12 * 1 Jul 2004 Garbage disposal units 10 * 1 Jul 2004 Microwave ovens 10 * 1 Jul 2004 Ovens 12 * 1 Jul 2004 Range hoods 12 * 1 Jul 2004 Refrigerators 12 * 1 Jul 2004 Stoves 12 * 1 Jul 2004 Water filters, electrical 15 * 1 Jul 2004 Laundry assets: Clothes dryers 10 * 1 Jul 2004 Ironing boards, freestanding 7 * 1 Jul 2004 Irons 5 * 1 Jul 2004 Washing machines 10 * 1 Jul 2004 Outdoor assets: Automatic garage doors: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Barbecue assets: Fixed barbecue assets: Sliding trays and cookers 10 * 1 Jul 2004 Freestanding barbecues 5 * 1 Jul 2004 Floor carpet (including artificial grass and matting) 5 * 1 Jul 2004 Furniture, freestanding 5 * 1 Jul 2004 Gardening watering installations: Control panels 5 * 1 Jul 2004 Pumps 5 * 1 Jul 2004 Timing devices 5 * 1 Jul 2004 Garden lights, solar 8 * 1 Jul 2004 Garden sheds, freestanding 15 * 1 Jul 2004 Gates, electrical: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Operable pergola louvres: Controls 15 * 1 Jul 2004 Motors 15 * 1 Jul 2004 Sauna heating assets 15 * 1 Jul 2004 Sewage treatment assets: Controls 8 * 1 Jul 2004 Motors 8 * 1 Jul 2004 Spas: Fixed spa assets: Chlorinators 12 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters (electric or gas) 15 * 1 Jul 2004 Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2004 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Tennis court assets: Cleaners 3 * 1 Jul 2004 Drag brooms 3 * 1 Jul 2004 Nets 5 * 1 Jul 2004 Rollers 3 * 1 Jul 2004 Umpire chairs 15 * 1 Jul 2004 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 CCTV systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexes) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including passive infra-red, photo sensors and vibration) 5 * 1 Jul 2004 Global System for Mobiles (GSM) Units 5 * 1 Jul 2004 Noise makers (including bells and sirens) 5 * 1 Jul 2004 Non-residential property operators (67120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial office building assets: Boilers 20 * 1 Jul 2005 Boiler pumps 5 * 1 Jul 2005 Building maintenance units 35 * 1 Jul 2005 Carpets 8 * 1 Jul 2005 Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Hot water installations (excluding commercial boilers and piping) 15 * 1 Jul 2005 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Uninterruptible power supply (UPS) systems: Line interactive types 5 * 1 Jul 2013 On line double conversion types 10 * 1 Jul 2013 Window blinds 20 * 1 Jul 2005 PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) Scientific research services (69100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Scientific, medical and pharmaceutical research assets: Autoclaves: Bench top autoclaves 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Automated cell counters 5 * 1 Jul 2014 Automated colony pickers 5 * 1 Jul 2014 Balances 10 * 1 Jul 2014 Biological safety cabinets 10 * 1 Jul 2014 Cell harvesters 10 * 1 Jul 2014 Centrifuges: Bench top centrifuges 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Computed tomography (CT) scanners 10 * 1 Jul 2014 Digital cameras 3 * 1 Jul 2014 DNA sequencers 5 * 1 Jul 2014 Electrophoresis systems (incorporating power supplies and tanks) 7 * 1 Jul 2014 Electroporators 8 * 1 Jul 2014 Fermenters 10 * 1 Jul 2014 Flow cytometers 8 * 1 Jul 2014 Freeze dryers 10 * 1 Jul 2014 Freezers 10 * 1 Jul 2014 Gel documentation systems 5 * 1 Jul 2014 Glassware washers 8 * 1 Jul 2014 Heating blocks 10 * 1 Jul 2014 Homogenisers 7 * 1 Jul 2014 Incubators 6 * 1 Jul 2014 Liquid chromatography systems 5 * 1 Jul 2014 Liquid nitrogen assets (including dewars and tanks) 10 * 1 Jul 2014 Microscopes 10 * 1 Jul 2014 Microtomes 10 * 1 Jul 2014 Mixers 7 * 1 Jul 2014 Nano spectrophotometers 8 * 1 Jul 2014 Ovens 6 * 1 Jul 2014 Peristaltic pumps 7 * 1 Jul 2014 pH meters 7 * 1 Jul 2014 Plate readers 5 * 1 Jul 2014 Polymerase chain reaction (PCR) thermal cyclers 8 * 1 Jul 2014 Real-time PCR detection machines 5 * 1 Jul 2014 Refrigerators 8 * 1 Jul 2014 Robotic systems (including robotic liquid handling systems and robotic sampler systems) 5 * 1 Jul 2014 Shakers 7 * 1 Jul 2014 Sonicators (including water bath sonicators and sonicators with probes) 7 * 1 Jul 2014 Spectrophotometers (excluding nano spectrophotometers) 10 * 1 Jul 2014 Surface plasmon resonance (SPR) machines 5 * 1 Jul 2014 Vacuum concentrators 7 * 1 Jul 2014 Water baths (including refrigerated and shaking water baths) 7 * 1 Jul 2014 Water purification systems 8 * 1 Jul 2014 Surveying and mapping services (69220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Airborne imaging (cameras) 7 * 1 Jul 2015 Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Controllers 4 * 1 Jul 2015 Digital (electronic) levels 5 * 1 Jul 2015 Echo sounders 5 * 1 Jul 2015 GNSS/GIS handhelds (asset receivers) 3 * 1 Jul 2015 GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS) 5 * 1 Jul 2015 Ground imaging (pole cameras) 5 * 1 Jul 2015 Laser detectors/receivers (rod-eye receivers) 4 * 1 Jul 2015 Laser distance measurers/meters (DISTOs) 4 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Laser scanners - 3D (high definition surveying) - ground LIDAR 5 * 1 Jul 2015 Laser scanners - vehicle mounted - ground LIDAR 5 * 1 Jul 2015 LIDAR (airborne) 7 * 1 Jul 2015 Rail surveying assets: Mobile rail surveying equipment 5 * 1 Jul 2015 Platform clearance gauges 6 * 1 Jul 2015 Rail profile gauges 6 * 1 Jul 2015 Stereoplotters - digital/softcopy (hardware only) 10 * 1 Jul 2015 Tablets 4 * 1 Jul 2015 Theodolites (digital) 7 * 1 Jul 2015 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Traverse kits (incorporating tripods, tribrachs, prisms, poles and optical plummets) 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 Unmanned surface vehicles 4 * 1 Jul 2015 Utility locator (underground service locator) assets: Ground penetrating radars (GPRs) 5 * 1 Jul 2015 Magnetic locators 5 * 1 Jul 2015 Service locators 5 * 1 Jul 2015 Signal generators 5 * 1 Jul 2015 Signal tracer for locators 4 * 1 Jul 2015 Advertising services (69400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Advertising signs - see Table B Advertising signs Veterinary services (69700) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Veterinarians' assets: Anaesthesia machines 10 * 1 Jan 2004 Animal blow dryers 5 * 1 Jan 2004 Animal cages: Fibreglass, plastic and polyethylene (PE) cages 10 * 1 Jan 2004 Stainless steel cages 20 * 1 Jan 2004 Animal patient monitoring assets (including blood pressure monitors, carbon dioxide (CO2) end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 Animal scales 7 * 1 Jan 2004 Dental assets: Dental units 10 * 1 Jan 2004 Ultrasonic scalers (standalone) 10 * 1 Jan 2004 Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) 10 * 1 Jan 2004 Electrocautery units 10 * 1 Jan 2004 Electroejaculators 6 * 1 Jan 2004 Hydrobaths 8 * 1 Jan 2004 Pathology assets: Centrifuges 5 * 1 Jan 2004 Laboratory analysers: Electrolyte analysers 4 * 1 Jan 2004 Generally 5 * 1 Jan 2004 Microscopes 10 * 1 Jan 2004 Surgery lights 10 * 1 Jan 2004 Tables and tubs 20 * 1 Jan 2004 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jan 2004 X-ray assets (excluding direct radiography assets): Mobile or portable x-ray units 10 * 1 Jan 2004 X-ray processors - automatic 10 * 1 Jan 2004 Professional photographic services (69910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) 3 * 1 Jul 2015 Camera lenses 5 * 1 Jul 2015 Digital cameras: Compact cameras (including point and shoot cameras) 3 * 1 Jul 2015 Compact system cameras (including bridge cameras, micro four-thirdscameras, mirrorless cameras) 3 * 1 Jul 2015 Medium format single lens reflex (SLR) camera systems (including camera bodies and digital backs) 4 * 1 Jul 2015 SLR cameras (including full-frame SLR cameras) 3 * 1 Jul 2015 Lighting assets: Electronic flash units (including compactflash heads, monolights): Portable 3 * 1 Jul 2015 Studio lightings 5 * 1 Jul 2015 Light meters 5 * 1 Jul 2015 Light shaping tools (including modelling glass protectors, reflectors and scrims, softboxes and umbrellas) 3 * 1 Jul 2015 Portable flash units (including flashguns) 2 * 1 Jul 2015 Power packs (including battery packs and compact flash generators) 4 * 1 Jul 2015 Support assets: Backdrop support systems (including background elevation systems) 10 * 1 Jul 2015 Bags and cases 5 * 1 Jul 2015 Camera track sliders 2 * 1 Jul 2015 Light stands (including boom arms) 5 * 1 Jul 2015 Photographic printers/plotters 4 * 1 Jul 2015 Tent and shooting tables 2 * 1 Jul 2015 Tripods 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary 2 * 1 Jul 2015 Wind machines 5 * 1 Jul 2015 ADMINISTRATIVE AND SUPPORT SERVICES (72110 to 73200) Building and other industrial cleaning services (73110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) 2 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Other (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Polishing, carpet cleaning and floor stripping assets (including floor polishers, burnishers, rotary scrubbers, encapsulation machines and floor strippers): Portable 5 * 1 Jul 2010 Ride-on 5 * 1 Jul 2010 Pressure washers: Portable 4 * 1 Jul 2010 Trailer or truck mounted 7 * 1 Jul 2010 Scrubbers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Steam cleaners for sanitising floor and surfaces 5 * 1 Jul 2010 Sweepers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Road sweeper trucks (including sweepers) 10 *# 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable (including upright machines) 5 * 1 Jul 2010 Ride-on or stand on 7 * 1 Jul 2010 Gardening services (73130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Arboriculture and gardening services: Blowers 3 * 1 Jan 2004 Brushcutters (including whipper snippers) 2 * 1 Jan 2004 Chainsaws (including pole pruners) 2 * 1 Jan 2004 Elevating work platforms 15 * 1 Jan 2004 Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3 * 1 Jan 2004 Hedge trimmers 4 * 1 Jan 2004 Lawn edgers (excluding brushcutters) 4 * 1 Jan 2004 Lawn mowers: Cylinder 7 * 1 Jan 2004 Push (rotary) 2 * 1 Jan 2004 Ride-ons 5 * 1 Jan 2004 Self propelled (rotary) 2 * 1 Jan 2004 Stump grinders 5 * 1 Jan 2004 Tractors 8 * 1 Jan 2004 Tractor attachments: Roller mowers 4 * 1 Jan 2004 Slashers 4 * 1 Jan 2004 Trailers used to carry tree and grass clippings 5 * 1 Jan 2004 Tree climbing assets: Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1 * 1 Jan 2004 Climbing spurs 10 * 1 Jan 2004 Friction lowering devices 10 * 1 Jan 2004 Harness 3 * 1 Jan 2004 Ropes 1 * 1 Jan 2004 Wood chippers 8 * 1 Jan 2004 Packaging services (73200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fruit and vegetables pack houses assets used off farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 4 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 General assets: Bins 5 * 1 Jul 2008 Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 10 * 1 Jul 2008 Receival hoppers (including water dumps) 10 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 10 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nuts assets: Crackers 7 * 1 Jul 2008 Drying silos 15 * 1 Jul 2008 Separating assets (including air separators, trommels and vibrating screens) 10 * 1 Jul 2008 EDUCATION AND TRAINING (80100 to 82200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Kindergarten furniture and play equipment 5 1 Jan 2001 HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Medical assets (used in common across all health care industry segments): Benchtop sterilisers 5 * 1 Jul 2003 Benchtop ultrasonic cleaners 7 * 1 Jul 2003 Clinical furniture 10 * 1 Jul 2003 X-ray viewers 10 * 1 Jul 2003 Hospitals (84010 to 84020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hospital assets: Anaesthesia machines 10 * 1 Jan 2003 Angiography assets: Image acquisition systems (incorporating computers with digital subtraction capability, digital cameras, monitors and integrated software) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Patient gantries or tables, patient monitoring assets, positioning assets and pressure injectors 10 * 1 Jul 2002 Cell savers and cell separators 7 * 1 Jan 2003 Colposcopes 10 * 1 Jan 2003 Defibrillators 10 * 1 Jan 2003 Diathermy and cautery machines/electrosurgical generators 10 * 1 Jan 2003 Endoscopic surgery assets (excluding disposable accessories): Arthroscopic fluid management systems 7 * 1 Jan 2003 Endoscopes (flexible and rigid) and endoscopic surgical instruments 4 * 1 Jan 2003 Endoscopic camera systems: Beam splitters and light sources 10 * 1 Jan 2003 Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5 * 1 Jan 2003 Still cameras 7 * 1 Jan 2003 Video monitors and video recorders 7 * 1 Jan 2003 Endoscopic electrosurgical generators 10 * 1 Jan 2003 Endoscopic lasers 10 * 1 Jan 2003 Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5 * 1 Jan 2003 Haemodialysis machines 7 * 1 Jan 2003 Head lights 7 * 1 Jan 2003 Hospital furniture: Beds: Electronic 7 * 1 Jan 2003 Mechanical 10 * 1 Jan 2003 Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators and overbed tables 10 * 1 Jan 2003 Infusion pumps: General, pain management and rapid 8 * 1 Jan 2003 Syringe driven 6 * 1 Jan 2003 Insufflators 10 * 1 Jan 2003 Lithotriptors used for extra-corporeal shock wave lithotripsy 7 * 1 Jan 2003 Mechanical assist assets: Calf and cuff compression devices 8 * 1 Jan 2003 Cardiac bypass and heart lung machines 8 * 1 Jan 2003 Intra-aortic balloon pumps 8 * 1 Jan 2003 Ventricular assist heart pumps 8 * 1 Jan 2003 Natal care assets (including incubators, infant warmers and mobile infant warmers) 7 * 1 Jan 2003 Operating tables and attachments: Electronic 10 * 1 Jan 2003 Mechanical 13 * 1 Jan 2003 Operating theatre lights 8 * 1 Jan 2003 Pan flushers 10 * 1 Jan 2003 Patient hoists and lifters 10 * 1 Jan 2003 Patient monitoring assets: Bedside monitoring systems 7 * 1 Jan 2003 Cardiac monitors 7 * 1 Jan 2003 ECGs 7 * 1 Jan 2003 Foetal monitors 7 * 1 Jan 2003 Pulse oximeters 7 * 1 Jan 2003 Vital signs monitors 7 * 1 Jan 2003 Patient warming assets (excluding disposable accessories): Fluid warmers 10 * 1 Jan 2003 Forced air patient warmers 10 * 1 Jan 2003 Smoke evacuators 8 * 1 Jan 2003 Sterilisation and autoclave processing assets: Drying cabinets 10 * 1 Jan 2003 Endoscope sterilisers and disinfectors 5 * 1 Jan 2003 Flash sterilisers 10 * 1 Jan 2003 Instrument washers 10 * 1 Jan 2003 Pre-vacuum sterilisers 10 * 1 Jan 2003 Ultrasonic cleaners and baths 7 * 1 Jan 2003 Surgical instruments: Hand held manually operated instruments 8 * 1 Jan 2003 Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7 * 1 Jan 2003 Ultrasonic aspirators 10 * 1 Jan 2003 Ultrasonic scalpels 10 * 1 Jan 2003 Surgical lasers (excluding ophthalmic surgical lasers) 10 * 1 Jan 2003 Surgical microscopes 10 * 1 Jan 2003 Ultrasonic bladder scanners 10 * 1 Jan 2003 Ultrasonic needle guides 10 * 1 Jan 2003 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5 * 1 Jul 2002 Ventilators: Fixed 7 * 1 Jan 2003 Portable 5 * 1 Jan 2003 Wheelchairs 10 * 1 Jan 2003 Specialist medical services n.e.c (85129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Neurologists' assets: Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Thoracic physicians' assets: Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003 Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) 7 * 1 Jul 2003 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Spirometers 7 * 1 Jul 2003 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide (CO2) monitors, integrated pulse oximeters, integrated computers and integrated software) 7 * 1 Jul 2003 Pathology and diagnostic imaging services (85201, 85202, 85203 and 85209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pathologists' assets: Batch slide stainer 6 * 1 Jan 2002 Bio hazard chambers 10 * 1 Jan 2002 Centrifuges 5 * 1 Jan 2002 Incubators 6 * 1 Jan 2002 Laboratory analysers 5 * 1 Jan 2002 Microscopes 10 * 1 Jan 2002 Rotary microtomes 6 * 1 Jan 2002 Tissue embedding systems 6 * 1 Jan 2002 Tissue processors 6 * 1 Jan 2002 Radiologists' diagnostic imaging assets: Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer and integrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) 10 * 1 Jul 2002 Computed radiography (CR) digitisers 4 * 1 Jul 2002 Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) 10 * 1 Jul 2002 Film digitisers 4 * 1 Jul 2002 Fluoroscopy assets (excluding direct radiography assets): Fixed systems (incorporating buckies, generators, screening tables and suspensions) 15 * 1 Jul 2002 Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Mobile systems (incorporating buckies, generators, screening tables and suspensions) 10 * 1 Jul 2002 Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) 15 * 1 Jul 2002 Patient archival and communication systems (PACS) 4 * 1 Jul 2002 Processing assets: Daylight imaging processors 9 * 1 Jul 2002 Dry laser imaging processors 8 * 1 Jul 2002 Wet laser imaging processors 10 * 1 Jul 2002 Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 X-ray assets (excluding direct radiography assets): Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002 Dental services (85310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dentists' assets: Air abrasion units 10 * 1 Jul 2003 Air compressors 10 * 1 Jul 2003 Amalgamators 7 * 1 Jul 2003 Amalgam separators 7 * 1 Jul 2003 Computerised (CAD/CAM) ceramic restoration systems: Imaging units 7 * 1 Jul 2003 Milling units 5 * 1 Jul 2003 Curing lights (halogen) 5 * 1 Jul 2003 Dental chairs 10 * 1 Jul 2003 Dental instruments: Hand-held manually operated instruments 3 * 1 Jul 2003 Handpieces (driven by compressed air, compressed gas or electricity) 3 * 1 Jul 2003 Dental lasers: Hard tissue and soft tissue lasers 7 * 1 Jul 2003 Soft tissue and whitening lasers 7 * 1 Jul 2003 Soft tissue lasers 10 * 1 Jul 2003 Dental loupes 10 * 1 Jul 2003 Dental operating lights 10 * 1 Jul 2003 Dental units 10 * 1 Jul 2003 Dental x-ray assets: Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding orthopantomogram (OPG) systems) 15 * 1 Jul 2003 Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) 7 * 1 Jul 2003 Intra-oral x-ray film processors 10 * 1 Jul 2003 Handpiece cleaners 5 * 1 Jul 2003 Intra-oral camera systems (incorporating camera and integrated processor/docking station) 7 * 1 Jul 2003 Nitrous oxide sedation units 20 * 1 Jul 2003 Oral surgical motors 5 * 1 Jul 2003 Suction units 10 * 1 Jul 2003 Ultrasonic scalers (standalone) 10 * 1 Jul 2003 Optometry and optical dispensing (85320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Optical assets: Automatic refractometers/keratometers 5 * 1 Jan 2004 Cameras (including anterior segment cameras, retinal cameras, fundus cameras): Analogue 8 * 1 Jan 2004 Digital 4 * 1 Jan 2004 Colour vision testers (automated) 8 * 1 Jan 2004 Corneal topography systems 5 * 1 Jan 2004 Examination chairs 10 * 1 Jan 2004 Glaucoma diagnostic assets (including ocular coherence tomographs (OCTs), scanning laser ophthalmoscopes and scanning laser polarimeters) 5 * 1 Jan 2004 Keratometers (Ophthalmometers): Automated 5 * 1 Jan 2004 Manual 12 * 1 Jan 2004 Ophthalmic surgery assets: Microkeratome 3 * 1 Jan 2004 Ophthalmic cryo surgery systems 5 * 1 Jan 2004 Ophthalmic diathermy surgery systems 5 * 1 Jan 2004 Ophthalmic lasers: Non-refractive 10 * 1 Jan 2004 Refractive (including eye tracking systems) 4 * 1 Jan 2004 Phacoemulsification systems 4 * 1 Jan 2004 Pupillometers (used for refractive surgery) 5 * 1 Jan 2004 Vitrectomy systems 4 * 1 Jan 2004 Wave front analysers 4 * 1 Jan 2004 Ophthalmic viewers 5 * 1 Jan 2004 Ophthalmoscopes: Direct (including power supply) 8 * 1 Jan 2004 Indirect 9 * 1 Jan 2004 Optical dispensing assets - see Table A Photographic, optical and ophthalmic equipment manufacturing (24110) Refraction units (including examination chair, instrument arms, table and light source) 10 * 1 Jan 2004 Refractometers (automated) 5 * 1 Jan 2004 Slit lamp biomicroscopes: Hand-held 9 * 1 Jan 2004 Mounted 12 * 1 Jan 2004 Telemedicine digital imaging systems (excluding imaging devices) 4 * 1 Jan 2004 Tonometers: Contact tonometers: Applanation: Hand-held 6 * 1 Jan 2004 Mounted 8 * 1 Jan 2004 Electronic 6 * 1 Jan 2004 Non-contact tonometers: Hand-held 5 * 1 Jan 2004 Table mounted 8 * 1 Jan 2004 Trial lens sets 20 * 1 Jan 2004 Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, laser interference biometers, pachymeters and ultrasound biomicroscopes (UBMs)) 5 * 1 Jan 2004 Visual acuity testing assets: Automated vision testers 6 * 1 Jan 2004 Manual vision testers (phoropters) 12 * 1 Jan 2004 Visual acuity charts (illuminated) 10 * 1 Jan 2004 Visual acuity chart projectors (automated) 8 * 1 Jan 2004 Visual field testing assets (perimeters) - automated 5 * 1 Jan 2004 Podiatry services (85399) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Podiatrists' assets: Computerised orthoses manufacturing assets: Carving mills 7 * 1 Jul 2003 Contact pin digitisers 7 * 1 Jul 2003 Doppler vascularscopes 5 * 1 Jul 2003 Electric nail drills: Dust extraction drills 7 * 1 Jul 2003 Portable dust extraction drills 5 * 1 Jul 2003 Water and alcohol based spray drills 4 * 1 Jul 2003 Examination/magnifying lamps 10 * 1 Jul 2003 Footrests 10 * 1 Jul 2003 Gait analysis assets: Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) 4 * 1 Jul 2003 Non-computerised: Treadmills 10 * 1 Jul 2003 Video cameras 5 * 1 Jul 2003 Video monitors and video recorders 7 * 1 Jul 2003 Orthotic benchtop grinders 6 * 1 Jul 2003 Patient chairs 12 * 1 Jul 2003 Podiatric instruments 3 * 1 Jul 2003 Vacuum presses 3 * 1 Jul 2003 Vascular neurological assessment assets: Monofilaments 2 * 1 Jul 2003 Tuning forks 10 * 1 Jul 2003 Nursing home operation (86011) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beds: Electronic 7 * 1 Jul 2004 Mechanical 10 * 1 Jul 2004 Bedside cabinets/lockers, carts and poles and overbed tables 10 * 1 Jul 2004 Commodes 10 * 1 Jul 2004 Nurse call systems 7 * 1 Jul 2004 Pan flushers 10 * 1 Jul 2004 Patient hoists and lifters 10 * 1 Jul 2004 Patient monitoring assets 7 * 1 Jul 2004 Patient scales 10 * 1 Jul 2004 Shower chairs 7 * 1 Jul 2004 Trolleys 10 * 1 Jul 2004 Wheelchairs 10 * 1 Jul 2004 ARTS AND RECREATION SERVICES (89100 to 92099) Heritage activities (89100 to 89220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Museum displays in aircraft/war museums 100 1 Jan 2001 Parks and gardens: Lion parks: Animal cages and sheds 20 1 Jan 2001 Animal huts 10 1 Jan 2001 Planetarium domes 33 ⅓ 1 Jan 2001 Sea life centres: Fibreglass aquarium tanks 20 1 Jan 2001 Ketches 13 ⅓ 1 Jan 2001 TV audio systems 10 1 Jan 2001 Creative and performing arts activities (90010 to 90030) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Theatre equipment: Accessories (theatrical - wigs, costumes etc) 5 1 Jan 2001 Health and fitness centres and gymnasia operation (91110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Health and fitness centre operation assets: Cardiovascular training machines: Cross trainers, steppers and treadmills 4 * 1 Jul 2012 Exercise bicycles (including spin bicycles, upright and recumbent bicycles) 4 * 1 Jul 2012 Rowing machines 5 * 1 Jul 2012 Free weight training assets: Barbells, dumbbells, kettle bells, weight plates and storage racks 6 * 1 Jul 2012 Benches (including abdominal crunch, adjustable, declined, inclined and flat benches) 8 * 1 Jul 2012 Resistance training machines (including abdomen, arm, back, chest, hip, leg, shoulder and multiple training machines) 8 * 1 Jul 2012 Support assets: Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and televisions) 4 * 1 Jul 2012 Fans (including wall mounted) 5 * 1 Jul 2012 Lockers 8 * 1 Jul 2012 Platform scales 5 * 1 Jul 2012 Sport and recreation services (91121 to 91390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video games/simulators (cabinet) 5 ½ * 1 Jul 2001 Dedicated video games/simulators 3 ½ * 1 Jul 2001 Interchangeable video game kits 1 * 1 Jul 2001 Juke boxes (CD) 10 * 1 Jul 2001 Photo-image machines 3 ½ * 1 Jul 2001 Pinball machines 3 ½ * 1 Jul 2001 Pool/billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 5 ½ * 1 Jul 2001 Table games (including air hockey, soccer etc) 5 ½ * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides (gravity powered) 20 * 1 Jan 2002 Bowling centres (plant and equipment): Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Carpets 4 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Golf courses (miniature): Carpets on stairways 3 1 Jan 2001 Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Racehorses 10 1 Jan 2001 Racing cars 2 1 Jan 2001 Shuffle boards 10 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machines 13 ⅓ 1 Jan 2001 Space theatre domes 33 ⅓ 1 Jan 2001 Tennis court surfaces: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Trampolines 10 1 Jan 2001 Gambling activities (92010 to 92099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Poker/gaming machines 7 * 1 Jul 2009 Totalisators: Computer equipment 10 1 Jan 2001 Ancillary equipment (eg ticket issuing machines) 13 ⅓ 1 Jan 2001 OTHER SERVICES (94110 to 96030) Automotive repair and maintenance (94110 to 94199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automotive and heavy vehicle repair and maintenance assets: Air conditioning assets: Refrigerant leak detectors 3 * 1 Jul 2011 Refrigerant management systems 5 * 1 Jul 2011 Refrigerant recovery machine 5 * 1 Jul 2011 Refrigerant recovery and recycling machines 5 * 1 Jul 2011 Vacuum pumps 5 * 1 Jul 2011 Air tools (including ratchet guns) 2 * 1 Jul 2011 Automatic transmission flush and fill machines 5 * 1 Jul 2011 Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Battery chargers 5 * 1 Jul 2011 Battery testers 5 * 1 Jul 2011 Brake disc and drum grinding lathes: Fixed 10 * 1 Jul 2011 Portable on-car 5 * 1 Jul 2011 Brake fluid testers 5 * 1 Jul 2011 Brake shoe riveters 5 * 1 Jul 2011 Brake system flushers 5 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene (PE) 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Continuous diesel engine particulate testers 5 * 1 Jul 2011 Cooling system flushers 5 * 1 Jul 2011 Decelerometer brake testers 7 * 1 Jul 2011 Diagnostic assets: Diagnostic and roller dynamometers, performance and emissions testers 10 * 1 Jul 2011 Engine analysers 5 * 1 Jul 2011 Electrical test benches 10 * 1 Jul 2011 Fuel injection pump test benches 5 * 1 Jul 2011 Oscilloscopes 10 * 1 Jul 2011 Scan tools 5 * 1 Jul 2011 Diesel engine emission testers 5 * 1 Jul 2011 Drill presses 15 * 1 Jul 2011 Drive-on plate brake, steering and suspension testing machines 10 * 1 Jul 2011 Drive-on shock absorber testers 10 * 1 Jul 2011 Dual wheel removers 8 * 1 Jul 2011 Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8 * 1 Jul 2011 Engine cranes 10 * 1 Jul 2011 Exhaust gas analysers for petrol engines: Computer operated 5 * 1 Jul 2011 Standalone 10 * 1 Jul 2011 Exhaust stands 11 * 1 Jul 2011 Flywheel grinders 13 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Headlight testers 7 * 1 Jul 2011 Hydraulic brake hose machines 5 * 1 Jul 2011 Hydraulic presses 10 * 1 Jul 2011 Jacks: Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Transmission jacks: Used for car and light truck repairs 8 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Vehicle positioning jacks 3 * 1 Jul 2011 Lathes 20 * 1 Jul 2011 Measuring assets: Micrometers 10 * 1 Jul 2011 Tension wrenches 5 * 1 Jul 2011 Tyre pressure gauges 5 * 1 Jul 2011 Noise level meters 5 * 1 Jul 2011 Oil and grease delivery systems: Bunding: Polyethylene (PE) pallets 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Distribution lines: Polyethylene (PE) 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Guns and pumps 3 * 1 Jul 2011 Reels: Plastic 3 * 1 Jul 2011 Steel 7 * 1 Jul 2011 Tanks (including waste oil tanks) 20 * 1 Jul 2011 Oil filter crushers 10 * 1 Jul 2011 Parts cleaners and washers 7 * 1 Jul 2011 Pipe and tube benders 10 * 1 Jul 2011 Pipe and tube saws and cutters 10 * 1 Jul 2011 Power steering flushing systems 5 * 1 Jul 2011 Pressure washers 4 * 1 Jul 2011 Sand blasters 7 * 1 Jul 2011 Spring compressors 5 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Toolbox roller cabinets 7 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Truck brake imbalance testers 5 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Vehicle service and inspection lane assets: Control consoles 10 * 1 Jul 2011 Data collection devices (including bar code readers, mobile recorders and transponders) 5 * 1 Jul 2011 Floor unit assets: Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Roller brake testers 10 * 1 Jul 2011 Shock absorber testers 10 * 1 Jul 2011 Side slip testers 10 * 1 Jul 2011 Speedometer tester 10 * 1 Jul 2011 Suspension play detectors 10 * 1 Jul 2011 Vehicle special tools 5 * 1 Jul 2011 Waste oil evacuators 5 * 1 Jul 2011 Welders: Electric 10 * 1 Jul 2011 Oxy-acetylene 10 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifter incorporating tyre spreaders 8 * 1 Jul 2011 Work platform ladders 10 * 1 Jul 2011 Automotive body, paint and interior repair n.e.c. (94129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car wash and detailing assets: Activation and entry station assets (including bay controllers, pay station assets and bank note change machines) 10 * 1 Jul 2009 Automatic car wash assets (including rollover and tunnel washes): Friction washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Touch free pressure washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Car conveyor system assets (incorporating correlators, sensors, tracks and rails) 15 * 1 Jul 2009 Detailing assets: Steam cleaners 10 * 1 Jul 2009 Vacuum cleaners 10 * 1 Jul 2009 Hand and self serve car wash assets: Ceiling and wall booms 10 * 1 Jul 2009 Large vehicle wash assets: Hoists 20 * 1 Jul 2009 Side brush cleaning system assets 10 * 1 Jul 2009 Support assets: Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Plant room assets: Air compressors Compressors - reciprocating 7 * 1 Jul 2009 Compressors - screw 10 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Pumps 12 * 1 Jul 2009 Water treatment assets: Filter system assets (including reverse osmosis) 10 * 1 Jul 2009 Tanks 20 * 1 Jul 2009 Vending machines 5 * 1 Jul 2009 Smash repair assets: Air compressors 10 * 1 Jul 2009 Dust extraction systems: Metal arms 15 * 1 Jul 2009 Stationary vacuum dust collection units 5 * 1 Jul 2009 Frame straightening assets: Aligning benches 15 * 1 Jul 2009 Chassis measuring assets: Computerised 10 * 1 Jul 2009 Manual 10 * 1 Jul 2009 Hoists 20 * 1 Jul 2009 Painting assets: Buffing machines 3 * 1 Jul 2009 Infrared paint dryers: Heating arches 20 * 1 Jul 2009 Mobile 7 * 1 Jul 2009 Sanders 3 * 1 Jul 2009 Spectrophotometers 4 * 1 Jul 2009 Spray bake ovens 12 * 1 Jul 2009 Spray guns 3 * 1 Jul 2009 Spray gun washing machines 5 * 1 Jul 2009 Vacuum dust collection mobile units 3 * 1 Jul 2009 Waste water filtering system assets: Oil and water separators 15 * 1 Jul 2009 Pumps 5 * 1 Jul 2009 Tanks 15 * 1 Jul 2009 Water pressure cleaners 3 * 1 Jul 2009 Welders 5 * 1 Jul 2009 Other machinery and equipment repair and maintenance (94290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: Field service assets: Assets used in field service that are not listed under this sub-heading - use any relevant determination listed under Workshop assets below Air compressors 8 * 1 Jul 2015 Cranes 10 * 1 Jul 2015 Cutting machines 8 * 1 Jul 2015 Diagnostic assets 5 * 1 Jul 2015 Lathes 5 * 1 Jul 2015 Line boring machines 10 * 1 Jul 2015 Milling machines 8 * 1 Jul 2015 Turning machines 8 * 1 Jul 2015 Trailers: Generally (including comb trailers and tilt trailers) - see Table B Motor vehicles and trailers Service trailers (incorporating built-in hoses, built-in pumps, built-in tanks etc) 10 * 1 Jul 2015 Workshop assets: Air conditioning service assets (including refrigerant management/charging stations, refrigerant recovery machines, refrigerant recovery and recycling machines and vacuum pumps) 5 * 1 Jul 2015 Air compression assets (including air dryers, air receivers, compressors and packaged air compression systems) 10 * 1 Jul 2015 Battery chargers 5 * 1 Jul 2015 Battery load testers 5 * 1 Jul 2015 Bending machines: Folders 15 * 1 Jul 2015 Pipe and tube benders 10 * 1 Jul 2015 Press brakes 20 * 1 Jul 2015 Brake shoe riveting machines 5 * 1 Jul 2015 Brake testers (including in-ground and mobile roller brake testers) 10 * 1 Jul 2015 Boring machines (including floor borers, jib borers, horizontal and vertical boring machines) 15 * 1 Jul 2015 Diagnostic, measuring and testing assets: Generally (including co-ordinate measuring machines, dynamometers, electrical testers, flow meters, hardness testers, hydraulic testers and multimeters) 10 * 1 Jul 2015 Laptop diagnostic systems: Laptops - see Table B Computers, Laptops Machine interface units 3 * 1 Jul 2015 Tyre pressure gauges 5 * 1 Jul 2015 Vehicle specific diagnostic assets 5 * 1 Jul 2015 Drilling machines (including drill presses, magnetic drills, pedestal drills and radial arm drills) 10 * 1 Jul 2015 Flange facers 5 * 1 Jul 2015 Forklift attachments 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Grinding machines (including gear grinding machines) 10 * 1 Jul 2015 Guillotine shears 15 * 1 Jul 2015 Heat treatment assets (including furnaces and quenches) 15 * 1 Jul 2015 Hydraulic hose crimpers 10 * 1 Jul 2015 Lathes: CNC lathes 10 * 1 Jul 2015 Manual lathes 20 * 1 Jul 2015 Lifting assets: Cranes: Jib cranes (including column/wall mounted, floor mounted/freestanding and portable jib cranes) 15 * 1 Jul 2015 Overhead cranes 25 * 1 Jul 2015 Pick & carry cranes/yard cranes 10 * 1 Jul 2015 Portable cranes generally (including engine cranes, engine hoists, floor cranes, mobile gantries, shop cranes etc) 15 * 1 Jul 2015 Hoists 10 * 1 Jul 2015 Jacks (including air hydraulic jacks, hydro pneumatic jacks, floor jacks, transmission jacks, trolley jacks and truck jacks) 5 * 1 Jul 2015 Scissor lifts 15 * 1 Jul 2015 Vehicle lifters (including mobile column lifts and post hoists) 20 * 1 Jul 2015 Machining centres 10 * 1 Jul 2015 Milling machines (including bed mills and universal mills) 10 * 1 Jul 2015 Oil recovery, service and treatment assets: Collection vessels/tanks 20 * 1 Jul 2015 Dangerous goods containers 15 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Painting assets: Buffing machines 3 * 1 Jul 2015 Paint agitators 3 * 1 Jul 2015 Space heaters 10 * 1 Jul 2015 Spray booths 15 * 1 Jul 2015 Spray gun washing machines 5 * 1 Jul 2015 Parts washing machines 7 * 1 Jul 2015 Pipe cutting machines 10 * 1 Jul 2015 Plasma cutters 10 * 1 Jul 2015 Presses: Hydraulic presses 10 * 1 Jul 2015 Punch and shear machines 15 * 1 Jul 2015 Saws (including band saws and cold cut saws) 10 * 1 Jul 2015 Stands (including axle stands, engine stands and transmission stands) 10 * 1 Jul 2015 Storage assets (including racking, shelving, safety cabinets and storage cabinets) 10 * 1 Jul 2015 Surface preparation assets: Abrasive blasting assets: Abrasive blasting machines (incorporating blasting pots, hoses, nozzles, valves etc) 10 * 1 Jul 2015 Abrasive recovery/recycling machines and associated equipment (including storage hoppers) 12 * 1 Jul 2015 Blast booths/chambers 12 * 1 Jul 2015 Dust collection and ventilation systems 12 * 1 Jul 2015 Pressure cleaners/washers 4 * 1 Jul 2015 Toolboxes and toolbox roller cabinets 7 * 1 Jul 2015 Tooling: Moulds 7 * 1 Jul 2015 Press brake dies 10 * 1 Jul 2015 Tooling for lathes, machining centres, milling machines and other machine tools 7 * 1 Jul 2015 Vehicle specific specialised tooling 5 * 1 Jul 2015 Workholding devices (including jigs and fixtures) 7 * 1 Jul 2015 Tools: Hand tools (manually operated) 10 * 1 Jul 2015 Hand held power tools (air, battery and electric) 3 * 1 Jul 2015 Power packs 5 * 1 Jul 2015 Torque/tension wrenches 5 * 1 Jul 2015 Torque wrench pumps (pneumatic and electric driven) 5 * 1 Jul 2015 Trolleys (including powered and electrodrive trolleys) 10 * 1 Jul 2015 Turning machines 10 * 1 Jul 2015 Waste water recovery and treatment assets: Grease traps 10 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Tanks and separators 15 * 1 Jul 2015 Waterjet cutting machines 10 * 1 Jul 2015 Weight scales (corner weight) 10 * 1 Jul 2015 Welding assets: Welders (including ARC, MIG, TIG, multi process and oxy-acetylene welders/cutters) 10 * 1 Jul 2015 Weld tables and positioners (including rotary tables) 10 * 1 Jul 2015 Welding helmets incorporating respirators 3 * 1 Jul 2015 Wire feeders 5 * 1 Jul 2015 Wheel service assets: Bead breaker kits 5 * 1 Jul 2015 Tyre changers 5 * 1 Jul 2015 Wheel aligners 7 * 1 Jul 2015 Wheel balancers 5 * 1 Jul 2015 Wheel handlers and lifters 5 * 1 Jul 2015 Wheel play detectors 10 * 1 Jul 2015 Work benches and tables 15 * 1 Jul 2015 Hairdressing and beauty services (95110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beauty industry assets: Electrical treatment assets: Faradic, galvanic, high frequency and multi function units 10 * 1 Jul 2010 Light therapy units (including intense pulse light systems) 10 * 1 Jul 2010 Micro dermabrasion units 5 * 1 Jul 2010 Hydrotherapy assets: Spa capsules 10 * 1 Jul 2010 Vichy shower units 10 * 1 Jul 2010 Wet tables 10 * 1 Jul 2010 Massage and treatments beds: Dry hydrotherapy (including flotation) 7 * 1 Jul 2010 Electronic 7 * 1 Jul 2010 Non electronic (including folding) 10 * 1 Jul 2010 Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Sterilisation processing assets (including autoclaves and hot towel cabinets) 5 * 1 Jul 2010 Hairdressing industry assets: Barber chairs 15 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type) 5 * 1 Jul 2010 Cutting chairs (including styling chairs and cutting stools) 10 * 1 Jul 2010 Cutting and styling workstations, freestanding 10 * 1 Jul 2010 Display shelving, freestanding 10 * 1 Jul 2010 Hairdryers and heat accelerator machines (excluding hand held) 15 * 1 Jul 2010 Reception furniture (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Shampoo units and wash lounges, freestanding 10 * 1 Jul 2010 Funeral, crematorium and cemetery services (95200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Funeral directors' plant 20 1 Jan 2001 Laundry and dry cleaning services (95310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Carpet, upholstery and rug cleaning services assets: Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) 5 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Others (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable cleaners (including upright machines) 5 * 1 Jul 2010 Dry cleaning and laundry assets: Dry cleaning machines 12 * 1 Jul 2011 Washers: Continuous batch washer systems (including washers, moisture extraction units and dryers) 17 * 1 Jul 2011 Extractors, standalone 12 * 1 Jul 2011 Drying assets: Tumble dryers, standalone 12 * 1 Jul 2011 Tunnel dryers and garment finishers (including steam cabinets) 15 * 1 Jul 2011 Finishing assets: Flatwork processing assets (including automatic pickers, feeders, folders and stackers) 13 * 1 Jul 2011 Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) 10 * 1 Jul 2011 Presses (including flat, utility and scissor legger presses): Air operated, semi automatic 15 * 1 Jul 2011 Manual 20 * 1 Jul 2011 Roller ironers 17 * 1 Jul 2011 Support assets: Air vacuum units, standalone 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Heat seal machines for labelling laundry items 10 * 1 Jul 2011 Hot water systems 12 * 1 Jul 2011 Ironing and spotting boards and tables: Vacuum operated 10 * 1 Jul 2011 Non vacuum operated 15 * 1 Jul 2011 Laundry handling assets: Conveyors and garment sorting and storage systems 15 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Monorail and bag loading systems 20 * 1 Jul 2011 Tipplers 10 * 1 Jul 2011 Pipes 20 * 1 Jul 2011 Soap dispenser machines 20 * 1 Jul 2011 Trolleys and bins: Generally 10 * 1 Jul 2011 Stainless steel 15 * 1 Jul 2011 Waste water treatment and recycling system assets: Filters (including carbon and sand) 10 * 1 Jul 2011 Lint shakers (including circular vibratory screens) 20 * 1 Jul 2011 Ozone generators and UV sterilisers 7 * 1 Jul 2011 Pumps 5 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Photographic film processing (95320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Binding assets: Binders 7 * 1 Jul 2017 Building-in machines 15 * 1 Jul 2017 Casemakers 8 * 1 Jul 2017 Casing-in machines 7 * 1 Jul 2017 Comb binders (including ring wire binders and spiral binders) 5 * 1 Jul 2017 Cutting machines (guillotines) 10 * 1 Jul 2017 Die cutting machines 15 * 1 Jul 2017 Folding machines 10 * 1 Jul 2017 Glue binders 6 * 1 Jul 2017 Hole punching machines 7 * 1 Jul 2017 Sewing machines 5 * 1 Jul 2017 Stich liners 5 * 1 Jul 2017 Finishing assets: Laminators: Cold 10 * 1 Jul 2017 Heat assisted 7 * 1 Jul 2017 Vacuum press 23 * 1 Jul 2017 UV coaters 7 * 1 Jul 2017 Framing assets: Automatic measuring stops 10 * 1 Jul 2017 Board and glass wall cutters 12 * 1 Jul 2017 Dust extractors 10 * 1 Jul 2017 Mat cutters 10 * 1 Jul 2017 Mitre guillotines 25 * 1 Jul 2017 Mitre saws 10 * 1 Jul 2017 Trimmers 15 * 1 Jul 2017 Underpinners 15 * 1 Jul 2017 Vinyl cutters 5 * 1 Jul 2017 Printing assets: Colour matching booths 10 * 1 Jul 2017 Digital minilabs: Dry: Commercial 5 * 1 Jul 2017 Compact 3 * 1 Jul 2017 Wet 10 * 1 Jul 2017 Digital presses 5 * 1 Jul 2017 Film processers 10 * 1 Jul 2017 Heat presses: Automatic, manual, mug and multipurpose 4 * 1 Jul 2017 Large format flatbed 6 * 1 Jul 2017 ID card printers 10 * 1 Jul 2017 Kiosks 5 * 1 Jul 2017 Large format flatbed digital printers 5 * 1 Jul 2017 Laser cutters (incorporating laser printing): Desktop 3 * 1 Jul 2017 Floor mounted 7 * 1 Jul 2017 Photo calibration monitors 8 * 1 Jul 2017 Photo scanners (including photo and film scanners) 9 * 1 Jul 2017 Roll to roll printers 15 * 1 Jul 2017 Textile printers (including direct to fabric printers and direct to garment printers) 5 * 1 Jul 2017 Wide format printers: Dye sublimation (including desktop) 5 * 1 Jul 2017 Solvent 4 * 1 Jul 2017 Specialist photo 6 * 1 Jul 2017 Parking services (95330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park operation assets - see Table B Car park assets A ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Accommodation units in caravan/tourist parks being articles, not fixtures, and used for a specified purpose: Relocatable homes and tourist park cabins constructed with chassis 20 * 1 Jul 2015 Other accommodation units (eg manufactured homes) 30 * 1 Jul 2015 Additive manufacturing printers (including 3D printers) 3 * 1 Jul 2016 Advertising signs: Billboard assets: Billboard lighting: HID/Metal halide lighting systems 5 * 1 Jul 2015 LED lighting systems (including solar powered LED lighting systems) 10 * 1 Jul 2015 Solar power generating assets - see Table B Solar photovoltaic electricity generation system assets Billboard steel structures (incorporating electrical systems, footings, scaffolding and walking platforms and steel frame sign panels) 20 * 1 Jul 2015 Computer hardware - see Table B Computers Digital LED screens 6 * 1 Jul 2015 Electronic message centre (EMC) units 3 * 1 Jul 2015 Mobile billboard assets: Digital LED screens 4 * 1 Jul 2015 Mobile billboard trucks and trailers - see Table B Motor vehicles and trailers Floor mounted internal advertising panels (used in airports and shopping centres etc) 7 * 1 Jul 2015 Kiosks and other external standalone advertising panel structures 15 * 1 Jul 2015 LED advertising screens (used in office tower foyers etc) 5 * 1 Jul 2015 Wall mounted advertising panels (used in airports, rail concourses and platforms, shopping centres etc): Digital LED advertising panels 5 * 1 Jul 2015 Static advertising panels 10 * 1 Jul 2015 Air compression assets: Air compression assets generally (including air compressors, air dryers and air receivers) 15 * 1 Jul 2014 Air compressors (portable): Compressors - reciprocating 7 * 1 Jul 2014 Compressors - rotary screw 10 * 1 Jul 2014 Air-conditioning assets (excluding pipes, duct work and vents): Air handling units 20 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Damper motors (including variable air volume box controllers) 10 * 1 Jul 2003 Fan coil units (connected to a condensing set) 15 * 1 Jul 2003 Humidifiers (steam generator) 10 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split systems) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Aircraft: Aeroplanes: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Helicopters: General use 20 *# 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Airless sprayers (used in painting, epoxy and polyurethane coating, priming etc): Electrically and petrol-driven units 7 * 1 Jul 2013 Pneumatically-driven units 15 * 1 Jul 2013 Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers) 100 * 1 Jul 2013 Automatic teller machines 8 * 1 Jul 2001 B ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bending machines (bar, angle and rod) 10 * 1 Jul 2008 Block and brick elevators, portable 10 * 1 Jul 2008 Boilers 20 * 1 Jul 2005 Boom gates: Electromechanically operated boom gates 7 * 1 Jul 2013 Hydraulically operated boom gates 10 * 1 Jul 2013 C ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park assets: Automatic and semi-automatic parking systems (including platforms, stackers, turntables etc) 20 * 1 Jul 2016 Automatic payment machines/stations 10 * 1 Jul 2016 Barrier gates/boom gates - see Table B Boom gates Car park floodlighting 20 * 1 Jul 2016 Car park signage 7 * 1 Jul 2016 Entry and exit stations/columns (including RFID card readers, ticket dispensing machines, ticket readers etc) 10 * 1 Jul 2016 Licence plate recognition cameras and systems 5 * 1 Jul 2016 Parking guidance assets: Automatic vehicle counter systems (incorporating counter modules and signage) 7 * 1 Jul 2016 Parking guidance systems (incorporating controllers, detectors, dynamic signage, lighting etc) 7 * 1 Jul 2016 Pay and display machines/Pay and go machines 8 * 1 Jul 2016 Security and monitoring assets: Generally (including CCTV systems) - see Table B Security and monitoring assets Intercommunication (intercom) system assets 7 * 1 Jul 2016 Two-way radios - see Table B Two-way radios Ceiling fans 10 * 1 Jul 2016 Compaction assets: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Computers and computer equipment: Computers and computer equipment (not specified elsewhere below) 4 * 1 Jul 2016 Computer monitors 4 * 1 Jul 2016 Desktop computers (including personal computers) 4 * 1 Jul 2016 Mainframe computers 5 * 1 Jul 2016 Mobile/portable computers (including laptops, tablets) 2 * 1 Jul 2016 Network equipment (including hubs, modems routers, switches, etc) 5 * 1 Jul 2016 Raised access floors in computer data rooms and server rooms 40 * 1 Jul 2014 Servers 4 * 1 Jul 2016 Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete trowels: Walk behind 5 * 1 Jul 2008 Ride on 7 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) 10 * 1 Jul 2015 Cranes (gantry and overhead) 25 * 1 Jul 2014 Curtains and drapes 6 * 1 Jul 2004 D ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Digital cameras: Camera lenses 5 * 1 Jul 2015 Medium format single lens reflex (SLR) system (including camera bodies and digital backs) 4 * 1 Jul 2015 Others 3 * 1 Jul 2015 Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Dozers/front end loaders 9 * 1 Jul 2002 Drink dispensing machines 10 * 1 Jul 2005 Drones/remotely piloted aircraft - see Table B Unmanned aerial vehicles E ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Employee time and attendance recorders (including bundy clocks, time clocks etc): Computerised time and attendance recorders (including fingerprint and face recognition systems and swipe card digital time clock systems) 10 * 1 Jul 2013 Standalone electronic time and attendance recorders (card based etc) 10 * 1 Jul 2013 Escalators (machinery and their moving parts) 20 * 1 Jan 2003 F ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fences: Portable electric fences 20 * 1 Jul 2014 Wire mesh (demountable used for partitioning purposes, including portable electric fences) 20 * 1 Jul 2014 Fire control and alarm assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors: Aspirated smoke 12 * 1 Jul 2004 Heat 20 * 1 Jul 2004 Manual call point (addressable type only) 20 * 1 Jul 2004 Multi type 20 * 1 Jul 2004 Smoke 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Gas suppression cylinders 25 * 1 Jul 2004 Emergency warning and intercommunication systems: Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives (VSDs) 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Floor coverings (removable without damage): Carpets (excluding fixed carpet tiles) 8 * 1 Jul 2016 Floating timber 15 * 1 Jul 2016 Linoleum and vinyl 10 * 1 Jul 2016 Fogging machines (insecticide, including cold foggers and thermal foggers): Portable 6 * 1 Jul 2013 Vehicle mounted 10 * 1 Jul 2013 Forklifts 11 * 1 Jul 2002 Forklift battery chargers 11 * 1 Jul 2013 Formwork, beams and props, steel 10 * 1 Jul 2008 Foundations for plant and machinery (integral to the operation of such plant and machinery, but not incorporated into the plant and machinery itself) 40 * 1 Jul 2014 G ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Generators (see Table B Power supply assets) H ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hand dryers (electrical) 10 * 1 Jul 2013 Hand tools (manually operated) 10 * 1 Jul 2014 J ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Judges' robes: Ceremonial robes 15 * 1 Jul 2013 Working robes 10 * 1 Jul 2013 L ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets used in quality control, sample checking etc: Automated and electronically based laboratory assets (including analysers, refractometers, spectrometry machines etc) 7 * 1 Jul 2014 Other laboratory assets (including autoclaves, centrifuges, microscopes, ovens etc) 10 * 1 Jul 2014 Laser cutting machines 10 * 1 Jul 2014 Levels: Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Libraries (professional) 10 * 1 Jul 2014 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30 * 1 Jan 2003 Light fittings and freestanding lights (excluding hardwired light fittings) 10 * 1 Jul 2016 Light shades (removable) 5 * 1 Jul 2016 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Livestock, being working beasts and beasts of burden (including camels and horses) used in a business other than primary production 15 * 1 Jul 2014 Loading bay assets: Dock levellers 20 * 1 Jul 2005 Pallet jacks and pallet trucks 10 * 1 Jul 2005 Scissor lifts 15 * 1 Jul 2005 M ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Machine tools (grinding machines, lathes, milling machines etc): CNC and NC based machines 10 * 1 Jul 2014 Conventional or manual machines 20 * 1 Jul 2014 Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) 5 * 1 Jul 2005 Mini-skid steer loader attachments: Others (including auger and bucket) 5 * 1 Jan 2004 Stump grinders 2 * 1 Jan 2004 Motor graders 10 * 1 Jul 2002 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 *# 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Garbage compactor trucks - see Table A Solid waste collection services (29110) Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 *# 1 Jan 2005 Motorcycles (including courier motorcycles and mailbox delivery motorcycles) 7 * 1 Jul 2015 Scooters 3 * 1 Jul 2015 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 *# 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 *# 1 Jan 2005 Moving walks 20 * 1 Jan 2003 Musical instruments and associated equipment: Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 ⅔ * 1 Jan 2001 Brass instruments 10 * 1 Jan 2001 Keyboard instruments (acoustic) 10 * 1 Jan 2001 Keyboard instruments (electric) 5 * 1 Jan 2001 Percussion instruments 5 * 1 Jan 2001 Stringed instruments 10 * 1 Jan 2001 Woodwind instruments 10 * 1 Jan 2001 O ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Office furniture, freestanding: Bookcases: Metal 20 * 1 Jul 2005 Timber 15 * 1 Jul 2005 Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type): Metal 20 * 1 Jul 2005 Timber/laminated 15 * 1 Jul 2005 Chairs 10 * 1 Jul 2005 Desks 20 * 1 Jul 2005 Mobile storage units (compactus type) 25 * 1 Jul 2005 Reception assets (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2005 Screens 20 * 1 Jul 2005 Tables: Boardroom 20 * 1 Jul 2005 General 10 * 1 Jul 2005 Workstations (including desks and partitions) 20 * 1 Jul 2005 Office machines and equipment: Electronic whiteboards 6 * 1 Jan 2001 Enveloping machines 6 * 1 Jan 2001 Facsimile machines 5 * 1 Jan 2001 Letter folding and inserting machines (including envelope inserters and letter inserters - desktop/low volume units) 5 * 1 Jul 2013 Mailing machines 5 * 1 Jan 2001 Multi function machines (includes fax, copy, print and scan functions) 5 * 1 Jan 2001 Photo copying machines 5 * 1 Jan 2001 Projectors (including lenses) 5 * 1 Jul 2014 Shredders 15 * 1 Jul 2005 Trolleys 15 * 1 Jul 2005 Whiteboards 10 * 1 Jul 2005 P ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Packaging machines: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009 Bag sewers 7 * 1 Jul 2017 Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009 Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2009 Multihead and singlehead weighers 10 * 1 Jul 2009 Palletisers and depalletisers 12 * 1 Jul 2009 Product identification labellers (including decorating, applicators and coding machines) 8 * 1 Jul 2009 Robotic pick and place packaging machines 10 * 1 Jul 2009 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2017 Partitions (demountable) 20 * 1 Jul 2005 Platform scales 15 * 1 Jul 2014 Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income: Floor and wall tiles 20 * 1 Jul 2015 Generally (including basins, bidets, sinks, toilets, urinals etc) 20 * 1 Jul 2015 Tapware (including taps, mixers and shower heads and assemblies) 15 * 1 Jul 2015 Pneumatic air tube systems 10 * 1 Jul 2013 Point of sale assets: Cash registers, standalone type 10 * 1 Jul 2005 Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10 * 1 Jul 2005 Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals) 6 * 1 Jul 2005 Weighing machines and scales (including weigh labelling machines) 10 * 1 Jul 2005 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 15 * 1 Jul 2014 Powder coating machines and systems (automatic and manual) 10 * 1 Jul 2014 Power regulation systems (PRS) 5 * 1 Jul 2016 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Uninterruptible power supply (UPS) systems 15 * 1 Jul 2013 Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Private electricity line assets (where used for a specified purpose): Distribution lines: Combination of overhead and underground 47 ½ * 1 Jul 2014 Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors, cross arms etc) 45 * 1 Jul 2014 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jul 2014 Service cables, overhead 40 * 1 Jul 2014 Service cables, underground 50 * 1 Jul 2014 Storage batteries 15 * 1 Jul 2013 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Power transformers 45 * 1 Jan 2002 Public address and paging system assets (including amplifiers, audio speakers and microphones) 12 * 1 Jul 2005 R ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Refrigeration assets: Compressors, condensers, evaporators etc 15 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Robots (industrial) 10 * 1 Jul 2014 S ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Saws, bench and mitre, portable 7 * 1 Jul 2008 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building 20 * 1 Jul 2014 CCTV systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexers) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including glass, passive infrared and vibration) 5 * 1 Jul 2004 Global system for mobiles (GSM) units 5 * 1 Jul 2004 Noise maker (including alarms and bells) 5 * 1 Jul 2004 Sewing machines 10 * 1 Jan 2014 Signage for business identification (including lighting for signs) 10 * 1 Jul 2005 Silos: Bulk handling: Ancillary mechanical assets (including augers, bucket elevators, conveyors etc) 15 * 1 Jul 2014 Concrete construction 50 * 1 Jan 2004 Galvanised construction 30 * 1 Jan 2004 Steel construction 40 * 1 Jan 2004 Solar photovoltaic electricity generation system assets 20 * 1 Jul 2011 Spas used as plant in a business (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2014 Spray booths 15 * 1 Jul 2014 Stacks (chimney stacks, exhaust stacks, flues etc): Concrete stacks (including concrete reinforced stacks) 30 * 1 Jul 2014 Flare stacks 25 * 1 Jul 2014 Reinforced plastic stacks 25 * 1 Jul 2014 Steel stacks (steel flues) 20 * 1 Jul 2014 Suitcases 10 * 1 Jul 2013 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Swimming pools (used as plant in a business): Above-ground 10 * 1 Jul 2005 Concrete 50 * 1 Jul 2005 Fibreglass 20 * 1 Jul 2005 Switchboards 20 * 1 Jul 2014 Synthetic lawn surfaces 5 * 1 Jul 2014 T ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tarpaulins 5 * 1 Jul 2014 Telephony: Mobile phones 3 * 1 Jul 2014 Telephone systems (including analogue and digital telephone systems, PABX/PBX systems, key/commander systems, VoIP systems and hybrid telephone systems such as IP-PBX systems etc) 7 * 1 Jul 2015 Television sets 10 * 1 Jul 2014 Tractors 12 * 1 Jul 2007 Trailers - see Table B Motor vehicles and trailers Two-way radios: Base stations 6 * 1 Jul 2014 Mobile units 6 * 1 Jul 2014 Portable units 3 * 1 Jul 2014 Repeaters 7 * 1 Jul 2014 U ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 V ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Vending machines 5 * 1 Jul 2001 Ventilation fans (excluding ducting, piping and vents) 20 * 1 Jan 2005 W ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door control and motor drive systems (incorporating chains, controls, motor and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Refrigeration assets Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 Waste storage and disposal bins (including crane bins, hooklift bins, skip bins and other industrial use bins) 10 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2014 Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Oxygen welders and cutters 10 * 1 Jul 2014 Window blinds 15 * 1 Jul 2016 Name Registration Commencement Application, saving and transitional provisions Income Tax (Effective Life of Depreciating Assets) Determination 2015 11 June 2015 ( F2015L00798 ) 1 July 2015 (s 2) Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2016 (No 1) 9 June 2016 ( F2016L01019 ) 1 July 2016 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2017 (No 1) 26 June 2017 ( F2017L00746 ) 1 July 2017 (s 2) - Provision affected How affected s 2 rep LA s 48D s 3 rep LA s 48C Schedule Table A am F2016L01019 , F2017L00746 Table b am F2016L01019 , F2017L00746", "Related_Explanatory_Statements": "Effective Life 2015/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20151C2/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2015/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Determination 2015 ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2015", "Date_of_Issue": "", "Signatory": "", "Registration_Number": "F2018C00408", "Registration_Date": "2 July 2018", "Body": "1 Name of Determination: This Determination is the Income Tax (Effective Life of Depreciating Assets) Determination 2015 . | 4 Effective Life of Depreciating Assets: (1) For subsection 40-100(1) of the Income Tax Assessment Act 1997 , the effective life of depreciating assets is specified in Tables A and B. (2) If the entity deducting an amount for a depreciating asset is using the asset in an industry specified in Table A, Tables A and B are to be used as follows: (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. Note Table A is intended to describe assets: • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. The industry headings in Table A have, where possible, been drawn from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) Codes. (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. (3) If: (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. Note If Tables A and B are not used, or cannot be used because: • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - the way to work out the effective life of the asset is explained in section 40-105 of the Income Tax Assessment Act 1997 . (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - | 5 Definitions - meaning of symbols used in Tables A and B: An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations. A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the Income Tax Assessment Act 1997 . AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION All terrain vehicles (ATVs) used in primary production activities 5 * 1 Jul 2007 Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20 * 1 Jul 2006 Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair: General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) 30 * 1 Jul 2008 Electric 20 * 1 Jul 2008 Fence energisers for electric fences: Mains power 10 * 1 Jul 2008 Portable 5 * 1 Jul 2008 Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Grading and packing line assets used on farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 8 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 Coffee assets: Dryers 15 * 1 Jul 2008 Processors (including pulpers) 10 * 1 Jul 2008 Fermentation tanks 10 * 1 Jul 2008 Hullers 12 * 1 Jul 2008 Washers/separators 10 * 1 Jul 2008 General assets: Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 12 * 1 Jul 2008 Receival hoppers (including water dumps) 15 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 12 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Olive oil processing assets - see Table A Oil and fat manufacturing (11500) Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nut assets: De-husking units 8 * 1 Jul 2008 Drying silos 20 * 1 Jul 2008 Trommels 15 * 1 Jul 2008 Livestock grids 40 * 1 Jul 2008 Motorcycles used in primary production activities 5 * 1 Jul 2007 Post drivers/hole diggers 10 * 1 Jul 2008 Protective structures (including shade houses and netting constructions) 20 * 1 Jul 2006 Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) 40 * 1 Jan 2007 Tractors 12 *# 1 Jul 2007 Water assets: Bores 30 * 1 Jul 2008 Dams (including earth or rock fill and turkey nests) 40 * 1 Jul 2008 Dam liners and covers 20 * 1 Jul 2008 Effluent channels 40 * 1 Jul 2008 Effluent recycle tanks 12 * 1 Jul 2008 Effluent sedimentation ponds 40 * 1 Jul 2008 Irrigation assets: Drip, micro spray or mini sprinkler systems: Above ground polyethylene (PE) pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives (VSDs) 15 * 1 Jul 2008 Irrigation earth channels 40 * 1 Jul 2008 Irrigators (including centre pivot, lateral and travelling guns): Fresh water 20 * 1 Jul 2008 Effluent 10 * 1 Jul 2008 Pumps: Bore pumps, effluent and manure pumps 7 * 1 Jul 2008 Other 12 * 1 Jul 2008 Water mains: Aluminium 20 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene (PE) 20 * 1 Jul 2008 Polyvinylchloride (PVC) 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene (PE) 15 * 1 Jul 2008 Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene (PE) 10 * 1 Jul 2008 Windmills 30 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Agriculture (01110 to 01990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bee farming assets: Beehives 13 * 1 Jul 2016 Processing assets 20 * 1 Jul 2016 Bridges (wooden) 20 1 Jan 2001 Grain, cotton, peanut and rice assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jan 2007 Self-propelled 8 * 1 Jan 2007 General assets: Aeration assets: Controllers 10 * 1 Jan 2007 Kits 15 * 1 Jan 2007 Augers (including conveyors) 15 * 1 Jan 2007 Dryers 20 * 1 Jan 2007 Moisture meters 5 * 1 Jan 2007 Mulchers 10 * 1 Jan 2007 Peanut pre-cleaners 10 * 1 Jan 2007 Slashers 7 * 1 Jan 2007 Harvesting assets: Boll buggies 15 * 1 Jan 2007 Chaser bins 15 * 1 Jan 2007 Combine harvesters 12 *# 1 Jul 2007 Cotton picker/strippers 10 *# 1 Jul 2007 Field bins 20 * 1 Jan 2007 Fuel trailers 15 * 1 Jan 2007 Module builders 15 * 1 Jan 2007 Module tarpaulins 5 * 1 Jan 2007 Peanut diggers (including peanut pullers) 10 *# 1 Jan 2007 Peanut threshers 12 *# 1 Jul 2007 Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets, but excluding hydraulic automated steering) 5 * 1 Jan 2007 Seeding and fertilizing assets: Fertilizer spreaders (including linkage and trailed) 10 * 1 Jan 2007 Planters (including bar, box, combined seeders, precision planters and row crop planters) 15 * 1 Jan 2007 Seed and fertilizer bins 15 * 1 Jan 2007 Tillage assets: Generally 15 * 1 Jan 2007 Harrows 5 * 1 Jan 2007 Laser controlled scraping assets: Buckets 10 * 1 Jan 2007 Transmitters 7 * 1 Jan 2007 Rippers 10 * 1 Jan 2007 Harvesters/sweepers 6 ⅔ # 1 Jan 2001 Hay and foraging assets: Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12 * 1 Jan 2007 Balers 10 * 1 Jan 2007 Bale wrappers 10 * 1 Jan 2007 Baler and wrappers 10 * 1 Jan 2007 Forage harvesters 10 *# 1 Jul 2007 Hay rakes (including finger wheel, rotary and parallel) 10 * 1 Jan 2007 Moisture probes 5 * 1 Jan 2007 Mower conditioners: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Super conditioners (hay re-conditioners) 8 * 1 Jan 2007 Tedders 10 * 1 Jan 2007 Trailed bale handling assets: Big square bale stackers 10 * 1 Jan 2007 Generally (including accumulators and bale carriers) 15 * 1 Jan 2007 Windrowers: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Hop growers' plant: Hop picking machines 13 ⅓ 1 Jan 2001 Kilns 20 1 Jan 2001 Horse stalls (Breeze way, Shed row) 33 ⅓ 1 Jan 2001 Horticultural plants: Citrus: Grapefruits 30 * 1 Jan 2001 Lemons 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarins 25 * 1 Jan 2001 Oranges 30 * 1 Jan 2001 Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almonds 25 * 1 Jul 2001 Cashews 25 * 1 Jul 2001 Chestnuts 25 * 1 Jul 2001 Hazelnuts 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecans 25 * 1 Jul 2001 Pistachios 25 * 1 Jul 2001 Walnuts 25 * 1 Jul 2001 Pome: Apples 20 * 1 Jan 2001 Pears 25 * 1 Jan 2001 Stone Fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarines 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peaches 10 * 1 Jan 2001 Plums 15 * 1 Jan 2001 Prunes 20 * 1 Jan 2001 Tropical: Avocados 20 * 1 Jan 2001 Mangoes 30 * 1 Jan 2001 Levee banks and revetments 40 1 Jan 2001 Pea-viners, pea cleaners, vine and straw conveyors 10 * 1 Jul 2016 Silos: Ancillary equipment 20 1 Jan 2001 Grain (metal) 30 * 1 Jul 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 Trellis 20 1 Jan 2001 Nursery and floriculture production (01110 to 01150) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Environmental control assets: Boilers (including piping) 20 * 1 Jul 2006 Control systems 10 * 1 Jul 2006 Evaporative coolers 10 * 1 Jul 2006 Heating assets 10 * 1 Jul 2006 Instruments (including sensors) 10 * 1 Jul 2006 Retractable screens 8 * 1 Jul 2006 Ventilation fans 5 * 1 Jul 2006 Fertigation system assets (incorporating control systems, pumps and tanks) 10 * 1 Jul 2006 General assets: Bins and pallets 5 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Fumigation assets 5 * 1 Jul 2006 Pasteurisation assets: Pasteurisation rooms 20 * 1 Jul 2006 Steam boilers 15 * 1 Jul 2006 Racks 15 * 1 Jul 2006 Ride on mowers 5 * 1 Jul 2006 Refrigeration assets: Insulation panels used in cool rooms 40 * 1 Jul 2006 Refrigeration generally 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Trolleys 15 * 1 Jul 2006 Weed mats 5 * 1 Jul 2006 Harvesting assets: Bed lifters and diggers 10 * 1 Jul 2006 Tree spades 15 *# 1 Jul 2006 Packaging assets: Bunching and bundling machines 15 * 1 Jul 2006 Deleafers 15 * 1 Jul 2006 Grading machines 15 * 1 Jul 2006 Planting assets: Benches and tables 10 * 1 Jul 2006 Conveyors 15 * 1 Jul 2006 Dibblers and seeders 15 * 1 Jul 2006 Hoppers 15 * 1 Jul 2006 Pot, punnet and tray dispensers 12 * 1 Jul 2006 Potting machines (including pot and bag fillers) 10 * 1 Jul 2006 Soil elevators 10 * 1 Jul 2006 Soil mixers 10 * 1 Jul 2006 Transplanters (plugs and seedlings) 8 * 1 Jul 2006 Tray and punnet fillers 10 * 1 Jul 2006 Tray washers 15 * 1 Jul 2006 Vermiculite dispensers and coverers 15 * 1 Jul 2006 Propagation assets: Heated propagators 10 * 1 Jul 2006 Seedling and punnet trays, reusable 3 * 1 Jul 2006 Turf growing assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Field top makers 10 * 1 Jul 2006 Land planes 25 * 1 Jul 2006 Line planters 10 * 1 Jul 2006 Mowers (including reel and rotary mowers) 10 * 1 Jul 2006 Net layers 10 * 1 Jul 2006 Power harrows 10 * 1 Jul 2006 Roll layers 10 * 1 Jul 2006 Soil aerators 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Turf harvesters (including pedestrian and tractor mounted harvesters) 10 *# 1 Jul 2006 Turf rollers 15 * 1 Jul 2006 Turf seeders 15 * 1 Jul 2006 Turf vacuums 10 * 1 Jul 2006 Mushroom growing (01210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) 10 * 1 Jul 2008 Boilers (used for humidification and pasteurisation) 10 * 1 Jul 2008 Casing machines (includes casing mixers) 10 * 1 Jul 2008 Compost phase 1 assets: Bunkers 10 * 1 Jul 2008 Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) 4 * 1 Jul 2008 Protective structures 10 * 1 Jul 2008 Pumps 3 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) 10 * 1 Jul 2008 Growing systems: Shelves: Aluminium 15 * 1 Jul 2008 Other materials 10 * 1 Jul 2008 Trays: Wood 5 * 1 Jul 2008 Mushroom graders 5 * 1 Jul 2008 Sheds 40 * 1 Jul 2008 Slicing machines 5 * 1 Jul 2008 Spawning machines (including supplement machines) 12 * 1 Jul 2008 Trolleys 10 * 1 Jul 2008 Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): Growing 15 * 1 Jul 2008 Peak heat and spawn running 10 * 1 Jul 2008 Vacuum coolers 10 * 1 Jul 2008 Weighing machines 10 * 1 Jul 2008 Vegetable growing (under cover) (01220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hydroponic growing assets (including cut flower growing): Hanging gutters 10 * 1 Jul 2007 Troughs 10 * 1 Jul 2007 Hydroponics growers may also use the effective life for relevant assets shown in Nursery and floriculture production (01110 to 01150) Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally 10 * 1 Jul 2007 Self-propelled 8 * 1 Jul 2007 Fertilizer spreaders: Generally 10 * 1 Jul 2007 Spinner 5 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Mulch layers 12 * 1 Jul 2007 Mulch lifters 12 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Rakes (eg cane trash rakes) 10 * 1 Jul 2007 Slashers 8 * 1 Jul 2007 Harvesting assets: Cane haul out bins 12 * 1 Jul 2007 Harvesters (including cane, carrot, onion, potato and tomato) 10 *# 1 Jul 2007 Harvesting aids (incorporating trailers and conveyor belts) 15 * 1 Jul 2007 Onion lifters 10 *# 1 Jul 2007 Trailers 15 * 1 Jul 2007 Windrowers (including potato diggers, onion and potato windrowers) 10 *# 1 Jul 2007 Planting assets: Billet planters 12 * 1 Jul 2007 Potato cutters 15 * 1 Jul 2007 Potato planters 10 * 1 Jul 2007 Precision seeders 10 * 1 Jul 2007 Transplanters: Automated 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Tillage assets: Generally 15 * 1 Jul 2007 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2007 Trellising assets: Stake drivers 12 * 1 Jul 2007 Stake pullers 12 * 1 Jul 2007 Trellising (incorporating stakes and wire) 5 * 1 Jul 2007 Wire winders 15 * 1 Jul 2007 Fruit growing (01310 to 01360 and 01390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cleaning and mulching assets: Mowers (including zero turn and ride on) 8 * 1 Jul 2008 Mulchers 6 * 1 Jul 2008 Slashers 8 * 1 Jul 2008 Sweeper attachments 10 * 1 Jul 2008 Crop protection assets: Applicators (including temporary bird netting applicators and vine cover rollers) 15 * 1 Jul 2008 Banana bagging machines 10 * 1 Jul 2008 Banana ripening bags 3 * 1 Jul 2008 Sprayers 10 * 1 Jul 2008 Temporary bird netting 5 * 1 Jul 2008 Under vine weeder 10 * 1 Jul 2008 Vine covers 3 * 1 Jul 2008 Dried fruit assets: Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15 * 1 Jul 2008 Drying sheets (including ground sheets) 10 * 1 Jul 2008 Trays 10 * 1 Jul 2008 Fertilising assets: Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Spreaders: Generally 10 * 1 Jul 2008 Spinners 5 * 1 Jul 2008 General assets: Bins: Plastic 10 * 1 Jul 2008 Timber 5 * 1 Jul 2008 Crates (including picking lugs) 5 * 1 Jul 2008 Elevating work platforms 10 * 1 Jul 2008 Frost fans 15 * 1 Jul 2008 Mulch layers 12 * 1 Jul 2008 Mulch lifters 12 * 1 Jul 2008 Orchard ladders 10 * 1 Jul 2008 Post driver/hole diggers 10 * 1 Jul 2008 Refractometers 10 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Harvesting assets: Grape harvesters 10 *# 1 Jul 2008 Harvest aids 15 * 1 Jul 2008 Picking bags 3 * 1 Jul 2008 Picking platforms 10 * 1 Jul 2008 Picking trolleys 5 * 1 Jul 2008 Trailers (including grape chaser bins) 15 * 1 Jul 2008 Tree shakers 10 *# 1 Jul 2008 Planting assets: Hole burners 10 * 1 Jul 2008 Planters 12 * 1 Jul 2008 Tree guards 2 * 1 Jul 2008 Trellising 20 * 1 Jul 2008 Weed matting 5 * 1 Jul 2008 Pruning assets: Chain saws 3 * 1 Jul 2008 Electric hand pruners 3 * 1 Jul 2008 Manual hand pruners 2 * 1 Jul 2008 Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) 10 * 1 Jul 2008 Pneumatic pruners: Compressors 10 * 1 Jul 2008 Hand tools 5 * 1 Jul 2008 Vine leaf removers 15 * 1 Jul 2008 Tillage assets: Generally 15 * 1 Jul 2008 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 Coffee, olive and tree nut growing (01370, 01390 and 01590) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets (including air blast sprayers and linkage sprayers) 10 * 1 Jul 2007 Cleaning and mulching assets: Blowers 10 * 1 Jul 2007 Mowers (including zero turn and ride on) 8 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Slashers 10 * 1 Jul 2007 Sweeper attachments 10 * 1 Jul 2007 Fertilizer spreaders 10 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Stakes (including trellising) 3 * 1 Jul 2007 Harvesting assets: Bankouts (almonds) 15 * 1 Jul 2007 Catcher nets 10 * 1 Jul 2007 Elevators (almonds) 12 * 1 Jul 2007 Harvesters: Coffee 10 *# 1 Jul 2007 Harvesting pole rakes 5 * 1 Jul 2007 Olive 10 *# 1 Jul 2007 Nuts: Generally 10 *# 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (eg almonds) 12 *# 1 Jul 2007 Sweepers 12 *# 1 Jul 2007 Tree shakes 10 *# 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 Trailers 15 * 1 Jul 2007 Pruning assets: Chain saws 5 * 1 Jul 2007 Electric hand pruners 3 * 1 Jul 2007 Manual hand pruners 2 * 1 Jul 2007 Pneumatic pruners: Compressor 10 * 1 Jul 2007 Hand tools 5 * 1 Jul 2007 Sheep farming (01410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crutching machines, portable type 10 * 1 Jan 2007 Dipping and spraying assets for parasite control: Jet spray system assets (including the race or handler dedicated to the jet spray system) 10 * 1 Jan 2007 Mobile plunge dips 5 * 1 Jan 2007 Feeders (including grain feeders, oat feeders, hay feeders) 15 * 1 Jan 2007 Footbaths 10 * 1 Jan 2007 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jan 2007 Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15 * 1 Jan 2007 Weigh bars, weigh indicators and weigh platforms 10 * 1 Jan 2007 Yards, races, leadup systems and loading ramps: Permanent types 40 * 1 Jan 2007 Portable types 25 * 1 Jan 2007 Woolshed assets: Grinding machines for sharpening cutters 30 * 1 Jan 2007 Shearing machines 30 * 1 Jan 2007 Shearing or crutching handpieces 10 * 1 Jan 2007 Wool bale movers 10 * 1 Jan 2007 Wool presses 20 * 1 Jan 2007 Wool tables, steel types 20 * 1 Jan 2007 Woolsheds and shearing sheds 50 * 1 Jan 2007 Beef cattle farming (01420) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Calf cradles 10 * 1 Jan 2007 Cattle crushes (hydraulic and manual) 10 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle yards (including races and coolers (steel and timber)): Permanent types 30 * 1 Jan 2007 Portable types 20 * 1 Jan 2007 Feed bins (including hay racks) 15 * + 1 Jan 2007 Feed handling assets: Bale feeders 10 * 1 Jan 2007 Feed mixers 10 * 1 Jan 2007 Silage and feedout wagons 10 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure and fertilizer spreaders 10 * 1 Jan 2007 Saddlery and harness 10 * 1 Jan 2007 Beef cattle feedlots (01430) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Cattle crushes (hydraulic and manual) 6 * 1 Jan 2007 Cattle induction and transfer yards (steel and timber) 20 * 1 Jan 2007 Cattle treatment yards (steel and timber) 20 * 1 Jan 2007 Cattle wash yards (steel and timber) 20 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle pen assets: Bunk sweepers 8 * 1 Jan 2007 Cattle pen infrastructure assets: Feed bunks or troughs and aprons 20 * 1 Jan 2007 Feed roads 20 * 1 Jan 2007 Pen earthworks 20 * 1 Jan 2007 Pen fences and gates (steel and timber) 20 * 1 Jan 2007 Shade structures 20 * 1 Jan 2007 Pen scrapers 10 * 1 Jan 2007 Feed milling and handling assets: Ancillary grain handling equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jan 2007 Feed mixers 7 * 1 Jan 2007 Feed mixer trucks 7 * 1 Jan 2007 Grain cleaners 10 * 1 Jan 2007 Grain processing assets: Roller mills 15 * 1 Jan 2007 Steam flaking chests 15 * 1 Jan 2007 Steam flaking surge bins 15 * 1 Jan 2007 Tempering silos: Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 Galvanised steel 12 * 1 Jan 2007 Receival pits and hoppers 25 * 1 Jan 2007 Roughage processing assets (including tub rinders) 7 * 1 Jan 2007 Sampling and testing assets 5 * 1 Jan 2007 Silos and bins used for storing dry grain: Concrete 50 * 1 Jan 2007 Steel 20 * 1 Jan 2007 Tank storages for liquid feed supplements 15 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure composting and screening machines 15 * 1 Jan 2007 Dairy cattle farming (01600) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic calf feeders 10 * 1 Jul 2016 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles (ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes (including automatic) 10 * 1 Jul 2016 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2016 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2016 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2016 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 Robotic milking system assets: Air compressors 5 * 1 Jul 2016 Automated milking systems: Rotary 10 * 1 Jul 2016 Single box and multi box 10 * 1 Jul 2016 Automatic feeding systems 10 * 1 Jul 2016 Automatic footbaths 8 * 1 Jul 2016 Control systems (excluding personal computers) - see Table B Control systems and control system assets Cow comfort systems: Cow brushes 3 * 1 Jul 2016 Rubber matting 7 * 1 Jul 2016 Cow identification systems (including weights, bands, numbers and transponders) 7 * 1 Jul 2016 Cow traffic systems 7 * 1 Jul 2016 Milk chillers/plate coolers/energy recovery systems 10 * 1 Jul 2016 Vacuum pumps 7 * 1 Jul 2016 Poultry farming for breeding, eggs and meat (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing environmental control assets: Control systems (excluding personal computers) 10 * 1 Jan 2007 Curtains: Baffles, brooders 10 * 1 Jan 2007 Sidewalls 5 * 1 Jan 2007 Tunnel inlets 10 * 1 Jan 2007 Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) 10 * 1 Jan 2007 Foggers 10 * 1 Jan 2007 Heaters 15 * 1 Jan 2007 Minimum vents (including cabling) 12 * 1 Jan 2007 Sensors 4 * 1 Jan 2007 Tunnel inlet panels 15 * 1 Jan 2007 Ventilation fans: Exhaust fans (tunnel, minivent) 12 * 1 Jan 2007 Stirrer fans 15 * 1 Jan 2007 Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 20 * 1 Jan 2007 Cages (for egg layers) 20 * 1 Jan 2007 Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) 15 * 1 Jan 2007 Egg conveyors (including drive units) 15 * 1 Jan 2007 Egg counters 15 * 1 Jan 2007 Egg elevators (including drive units) 15 * 1 Jan 2007 Egg grading and packing assets: Egg grader and packing systems (including box erectors, box sealers, candling machines, conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) 10 * 1 Jan 2007 Pallet levellers (coil spring) 25 * 1 Jan 2007 Palletisers 10 * 1 Jan 2007 Trolley lifters 15 * 1 Jan 2007 Farm trolleys: Chicken transport 10 * 1 Jan 2007 Egg transport 10 * 1 Jan 2007 Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) 10 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hanging cable systems (for feeders, drinkers and nest housing) 15 * 1 Jan 2007 Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) 15 * 1 Jan 2007 Manure conveyors (including drive units) 10 * 1 Jan 2007 Nest housing (including slatted walkways) 15 * 1 Jan 2007 Silos for feed: Metal 20 * 1 Jan 2007 Ancillary equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Water assets: Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jan 2007 Winches 10 * 1 Jan 2007 Poultry hatcheries (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handlers 20 * 1 Jan 2007 Boilers 20 * 1 Jan 2007 Candling equipment 20 * 1 Jan 2007 Chick counters 20 * 1 Jan 2007 Chilled water plants 20 * 1 Jan 2007 Control systems (excluding personal computers) 10 * 1 Jan 2007 Condensers/heat exchangers 10 * 1 Jan 2007 Conveyors 20 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hatcher baskets 10 * 1 Jan 2007 Hatcher trolleys/dollies 10 * 1 Jan 2007 Hatchers (including integrated controller units) 20 * 1 Jan 2007 Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 40 * 1 Jan 2007 Macerators 20 * 1 Jan 2007 Separators - chick and egg 20 * 1 Jan 2007 Setter trays 10 * 1 Jan 2007 Setter trolley unloaders 20 * 1 Jan 2007 Setter trolleys 10 * 1 Jan 2007 Setters/incubators (including integrated controller unit) 20 * 1 Jan 2007 Stacker/destacker systems 20 * 1 Jan 2007 Transfer machines - farm trolley to setter trolley 20 * 1 Jan 2007 Transfer machines - setter tray to hatcher basket 20 * 1 Jan 2007 Vaccinators 15 * 1 Jan 2007 Vacuum/auger systems (waste) 20 * 1 Jan 2007 Washing assets 20 * 1 Jan 2007 Pig farming (01920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing assets: Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) 20 * 1 Jul 2008 Curtains - sidewalls 10 * 1 Jul 2008 Floors (suspended types): Concrete 10 * 1 Jul 2008 Plastic 10 * 1 Jul 2008 Steel 5 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10 * 1 Jul 2008 Effluent separators/effluent fan extractors 10 * 1 Jul 2008 Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10 * 1 Jul 2008 Fans: Exhaust (tunnel, minivent) 10 * 1 Jul 2008 Stirrer 10 * 1 Jul 2008 Farrowing crates 10 * 1 Jul 2008 Generators (emergency) 20 * 1 Jul 2008 Heaters and heat lamps 5 * 1 Jul 2008 High pressure cleaners 3 * 1 Jul 2008 Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors) 5 * 1 Jul 2008 Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) 10 * 1 Jul 2008 Milling assets 10 * 1 Jul 2008 Mixing assets 10 * 1 Jul 2008 Pens (including fences, gates, stalls, farrowing crates, ramps) 10 * 1 Jul 2008 Silos: Grain storage 20 * 1 Jul 2008 Readyfeed 10 * 1 Jul 2008 Tank storage for liquid feed supplements 20 * 1 Jul 2008 Water assets: Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jul 2008 Effluent tanks (concrete) 20 * 1 Jul 2008 Weigh bars, weigh indicators and weigh platforms 5 * 1 Jul 2008 Aquaculture (02011 to 02039) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aeration assets: Direct supply systems (including paddlewheels and aspirators): Fresh water 6 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Remote or indirect supply systems (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines) 10 * 1 Jul 2007 Aquaculture tanks: Concrete 20 * 1 Jul 2007 Fibreglass 15 * 1 Jul 2007 Polyethylene (PE) 20 * 1 Jul 2007 Raceways 20 * 1 Jul 2007 Transport of live products 10 * 1 Jul 2007 Bins and crates 5 * 1 Jul 2007 Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Control systems 10 * 1 Jul 2007 Cooling assets (including water chillers) 10 * 1 Jul 2007 Environmental control structures and protective structures used in salt water environment 15 * 1 Jul 2007 Feeders (including belt, pendulum, scatter and blower) 5 * 1 Jul 2007 Graders 10 * 1 Jul 2007 Harvesting nets 4 * 1 Jul 2007 Hatching assets (including hatching containers) 10 * 1 Jul 2007 Heating assets: Direct heating system (including immersion heaters): Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Indirect heating system (including heat exchangers and passive heating) 10 * 1 Jul 2007 Instruments (including sensors and water quality meters) 5 * 1 Jul 2007 Oyster farming assets: Baskets 8 * 1 Jul 2007 Oyster growing structures (incorporating posts and racks or lines) 10 * 1 Jul 2007 Rumblers 10 * 1 Jul 2007 Sticks 5 * 1 Jul 2007 Trays: Plastic 8 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Vats, treatment 15 * 1 Jul 2007 Power supply assets, emergency or standby: Generators (incorporating attached engine management and generator monitoring instruments) 15 * 1 Jul 2007 Processing assets: Conveyors, elevators and hoppers 10 * 1 Jul 2007 Cookers 10 * 1 Jul 2007 Packaging assets (including vacuum and modified atmospheric packing) 10 * 1 Jul 2007 Refrigeration assets: Insulation panels in cool or freezer rooms used in salt water environment 20 * 1 Jul 2007 Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) 10 * 1 Jul 2007 Water assets: Aquaculture channels and ponds 20 * 1 Jul 2007 Liners and erosion matting for ponds and channels 15 * 1 Jul 2007 Pipes and pipelines: Above ground (polyethylene (PE) and polyvinylchloride (PVC) including lay flat hoses) 10 * 1 Jul 2007 In ground (polyethylene (PE) and polyvinylchloride (PVC)) 30 * 1 Jul 2007 Pumps: Generally: Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Single phase transfer pumps: Fresh water 5 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Water treatment assets (including filtration assets, foam fractionators, oxygen and ozone generators and UV sterilizers) 10 * 1 Jul 2007 Weighing machines 5 * 1 Jul 2007 Forestry and logging (03010 to 03020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Logging plant: Cable systems (including winches and high leads) 8 * 1 Jan 2001 Forwarders 8 * 1 Jan 2001 Harvesters and feller bunchers (includes heads) 7 * 1 Jan 2001 Log trailers 10 * 1 Jan 2001 Saws: Mobile 8 * 1 Jan 2001 Portable chain 2 * 1 Jan 2001 Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7 * 1 Jan 2001 Fishing (04111 to 04199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fishing plant: Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Fish holding baskets 10 1 Jan 2001 Purse seine fishing net 5 1 Jan 2001 Other agriculture and fishing support services (05290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pulse and seed processing assets: Harvesting assets: Headers - flex drapers/pea pluckers 5 * 1 Jul 2017 Land rollers - steel 8 * 1 Jul 2017 Packaging assets: Bagging machines 10 * 1 Jul 2017 Bag sewers - see Table B Packaging machines Labellers 5 * 1 Jul 2017 Palletisers and depalletisers - see Table B Packaging machines Platform scales 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers, pallet wrappers and strapping machines) - see Table B Packaging machines Processing assets: Cleaning and pre-cleaning assets: Air screen 15 * 1 Jul 2017 Flat bed 8 * 1 Jul 2017 Screens 10 * 1 Jul 2017 Conditioning assets: Clippers/debearders 9 * 1 Jul 2017 Conditioning units/drying units/heaters 7 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Mixers 12 * 1 Jul 2017 Seed treaters 10 * 1 Jul 2017 Separating assets: Gravity tables 15 * 1 Jul 2017 Rotary sieves 10 * 1 Jul 2017 Indented cylinders 15 * 1 Jul 2017 Spirals 15 * 1 Jul 2017 Splitters 12 * 1 Jul 2017 Product and raw material handling and receiving assets: Augers 12 * 1 Jul 2017 Chaser bins 15 * 1 Jul 2017 Crates: Wooden 5 * 1 Jul 2017 Wooden (mesh reinforced) 20 * 1 Jul 2017 Elevators (including bucket elevators) 15 * 1 Jul 2017 Field bins 10 * 1 Jul 2017 Silos - conditioning 20 * 1 Jul 2017 Tubulators/Mobile belt conveyors/Belt shifters 10 * 1 Jul 2017 Weighbridges - See Table B Weighbridges Quality control assets: Magnets 7 * 1 Jul 2017 Metal detectors 8 * 1 Jul 2017 Sorting and sizing assets: Colour sorters 8 * 1 Jul 2017 Support assets: Air Compressors 7 * 1 Jul 2017 Extraction assets (including dust collectors and fans) 9 * 1 Jul 2017 MINING (06000 to 10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crushing and milling assets: Crushers: Cone and gyratory 25 * 1 Jul 2003 Feeder breaker 20 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Impact and rotary 20 * 1 Jul 2003 Jaw 25 * 1 Jul 2003 Roller (including roll sizers) 20 * 1 Jul 2003 Grinding mills: Ball and rod 25 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Hammer 15 * 1 Jul 2003 SAG (autogenous) 25 * 1 Jul 2003 Hydrometallurgy and Pyrometallurgy assets: Adsorption process assets 20 * 1 Jul 2003 Agglomeration (pelletizing) assets 25 * 1 Jul 2003 Calcination process assets (including kilns) 25 * 1 Jul 2003 Casting process assets for casting billets or ingots 30 * 1 Jul 2003 Converting process assets (including rotatable cylindrical furnaces) 30 * 1 Jul 2003 Cooling process assets (including cooling towers) 25 * 1 Jul 2003 Counter current decantation (CCD) process assets 20 * 1 Jul 2003 Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003 Electrolysis process assets (including electrowinning process and electro refining process assets including tanks) 20 * 1 Jul 2003 Filtration process assets 15 * 1 Jul 2003 Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 1 Jul 2003 Gas recovery process assets (including stripping and absorption assets) 25 * 1 Jul 2003 Ion exchange process assets 15 * 1 Jul 2003 Leaching process assets: Atmospheric 15 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Pressure 25 * 1 Jul 2003 Neutralisation process assets 20 * 1 Jul 2003 Pots and ladles used for molten materials 30 * 1 Jul 2003 Precipitation process assets (including tanks and agitators) 20 * 1 Jul 2003 Pressure vessels 30 * 1 Jul 2003 Roasting process assets (including kilns and furnaces) 30 * 1 Jul 2003 Sintering process assets (including continuous sintering machines) 30 * 1 Jul 2003 Smelting process assets (including furnaces) 25 * 1 Jul 2003 Solution treatment and metal recovery assets 20 * 1 Jul 2003 Solvent extraction process assets (including mixer-settler units) 20 * 1 Jul 2003 Tailings stills 20 * 1 Jul 2003 Infrastructure support assets: Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers) 25 * 1 Jul 2003 Mineral treatment structure 40 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Materials handling assets: Belt magnets, samplers, metal detectors and analysers 15 * 1 Jul 2003 Bins, chutes, hoppers, bunkers and silos 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt) 20 * 1 Jul 2003 Vibrating 15 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks and spheres 25 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Stacks (chimney) 30 * 1 Jul 2003 Stockpile assets: Reclaim tunnel flow valves and activators 25 * 1 Jul 2003 Stackers, reclaimers and stacker/reclaimers 25 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Trippers/stackers and stacking conveyor systems 25 * 1 Jul 2003 Tunnel vent and exhaust fans 15 * 1 Jul 2003 Water recycling facilities 20 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Weighing machines (including weighers for feeders and conveyors) 20 * 1 Jul 2004 Mineral dressing assets: Classification, gravity separation and dewatering assets: Centrifuges 15 * 1 Jul 2003 Cyclones: Dense medium and heavy medium 8 * 1 Jul 2003 Generally (including classifying, desliming, and hydrocyclones) 15 * 1 Jul 2003 Generally 18 * 1 Jul 2003 Hydraulic classifiers and teetered bed separators 20 * 1 Jul 2003 Jigs 25 * 1 Jul 2003 Pneumatic tables and air separators 25 * 1 Jul 2003 Settling cones 25 * 1 Jul 2003 Shaking tables 25 * 1 Jul 2003 Sluices and cone concentrators 25 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Electrostatic separation assets 20 * 1 Jul 2003 Filtration assets (including pressure filtration and vacuum filtration equipment) 15 * 1 Jul 2003 Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) 20 * 1 Jul 2003 Magnetic separation assets (including cross belt, drum and disc types) 20 * 1 Jul 2003 Screening assets 15 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Railway infrastructure assets and rolling-stock - see Table A Rail freight and passenger transport services (47100 to 47200) Surface mobile mining machines: Bucket wheel excavators 30 * 1 Jul 2002 Compressors 20 * 1 Jul 2002 Cranes 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Draglines 30 * 1 Jul 2002 Drill rigs (Production) 10 * 1 Jul 2002 Electric rope shovels 25 * 1 Jul 2002 Generators 10 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Hydraulic excavators (including hydraulic front shovels) 10 * 1 Jul 2002 Lighting systems 10 * 1 Jul 2002 Off highway trucks (including articulated, rigid dump, service, fuel and water trucks) 10 * 1 Jul 2002 Rollers 15 * 1 Jul 2002 Scrapers 7 * 1 Jul 2002 Skid steer loader 7 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Tailings dams 20 1 Jan 2001 Underground mobile mining machines: Compressors 10 * 1 Jul 2002 Continuous haulage systems 10 * 1 Jul 2002 Continuous miners 10 * 1 Jul 2002 Drill rigs: Diamond 20 * 1 Jul 2002 Production 7 * 1 Jul 2002 Feeder breakers 15 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Jumbos 10 * 1 Jul 2002 Load-haul-dump machines 6 * 1 Jul 2002 Long-wall equipment: Armoured face conveyors 6 * 1 Jul 2002 Beam stage loaders 7 * 1 Jul 2002 Hydraulic pump modules 15 * 1 Jul 2002 Hydraulic roof supports 10 * 1 Jul 2002 Impact crushers 10 * 1 Jul 2002 Mobile conveyors tail end 5 * 1 Jul 2002 Roof support relocation vehicles 10 * 1 Jul 2002 Shearers 7 * 1 Jul 2002 Shearer carriers 10 * 1 Jul 2002 Maintenance vehicles 8 * 1 Jul 2002 Personnel transporters 8 * 1 Jul 2002 Raise borers and down reamers 20 * 1 Jul 2002 Roof bolters 8 * 1 Jul 2002 Scissor lifts 6 * 1 Jul 2002 Shuttle cars 12 * 1 Jul 2002 Skid steer loaders 12 * 1 Jul 2002 Underground haulage trucks 6 * 1 Jul 2002 Wheel loaders 6 * 1 Jul 2002 Workshop plant 20 1 Jan 2001 Coal mining (06000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coal preparation assets: Centrifuges 15 * 1 Jul 2003 Crushing assets (including feeder breakers, impact, roller and rotary crushers) 20 * 1 Jul 2003 Cyclones: Dense medium, heavy medium 6 * 1 Jul 2003 Generally (including classifying, desliming and hydrocyclones) 10 * 1 Jul 2003 Filtration assets (including belt, drum and vacuum filters) 15 * 1 Jul 2003 Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) 20 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Jigs and heavy medium baths 25 * 1 Jul 2003 Magnetic separators 20 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Infrastructure support assets: Analysers, belt magnets, grinding mills, metal detectors and samplers 15 * 1 Jul 2003 Coal preparation facility framework/structure 40 * 1 Jul 2003 Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers) 25 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally (including centrifugal pumps) 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Tunnel vent or exhaust fans 15 * 1 Jul 2003 Valves and other non pipe fittings 10 * 1 Jul 2003 Water recycling facility 20 * 1 Jul 2003 Water storage dams (including fire services dams and water storage dams generally) 30 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Materials handling assets: Bins, chutes, hoppers, silos and storage bunkers 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt feeders) 20 * 1 Jul 2003 Vibrating feeders 15 * 1 Jul 2003 Stockpile spraying system 20 * 1 Jul 2003 Stockpile stackers, reclaimers and stacker reclaimers: Generally (including all machinery) 25 * 1 Jul 2003 Reclaim tunnels 25 * 1 Jul 2003 Trippers/stackers 25 * 1 Jul 2003 Oil and gas extraction (07000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery: Control systems 10 * 1 Jul 2002 Domestic gas processing assets (including centrifugal compressor, column, gas turbine, heat exchanger, piping and turbo expander) 30 *# 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Flare towers for gas flares 25 *# 1 Jul 2002 Fractionation train assets (including air coolers, columns, compressors, heat exchangers, piping and pumps) 30 *# 1 Jul 2002 Hot water system assets 17 ½ *# 1 Jul 2002 Instruments 12 ½ * 1 Jul 2002 LNG holding facility assets (including boil off gas compressors, cryogenic storage tanks, loading arms, pumps and tanks) 30 *# 1 Jul 2002 LNG train assets (including centrifugal compressors, columns, cryogenic heat exchangers, gas turbine drivers and other heat exchangers) 30 *# 1 Jul 2002 Stabiliser process assets (including columns, heat exchangers, pumps and reciprocating compressors) 30 *# 1 Jul 2002 Storage and loading assets (including cryogenic storage tanks, jetties, loading arms, LPG chillers and pumps) 30 *# 1 Jul 2002 Trunkline onshore terminal (TOT) assets: Flash tanks 20 *# 1 Jul 2002 Slugcatcher and associated piping 30 *# 1 Jul 2002 Valves including control valves 12 ½ * 1 Jul 2002 Gas production assets: Central production facility assets: Boilers 10 * 1 Jul 2002 Cabling for power and control systems 30 *# 1 Jul 2002 Diesel systems 15 * 1 Jul 2002 Drains systems 20 *# 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare system assets: Carbon steel piping 15 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Stainless steel piping 30 *# 1 Jul 2002 Fuel gas systems 30 *# 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skid, vessels and assets used onshore) 30 *# 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Heat exchangers 30 *# 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Major stainless steel (or lined) vessels 30 *# 1 Jul 2002 Offshore platforms: Generally (including accommodation modules, flare structures, helidecks, jackets, primary steel work and topsides secondary steel work) 30 *# 1 Jul 2002 Topsides tertiary steelwork (including handrails, ladders and stairs) 15 * 1 Jul 2002 Piping 30 *# 1 Jul 2002 Pumps: Circulation pump 12 ½ * 1 Jul 2002 Generally 20 *# 1 Jul 2002 Seawater lift pumps 15 * 1 Jul 2002 Shutdown and fire/gas systems 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 30 *# 1 Jul 2002 Utility air compressors 15 * 1 Jul 2002 Coal seam gas extraction assets: Infield gathering systems used for gas and associated water (including polyethylene (PE) pipes and pumps) 20 *# 1 Jul 2016 Water assets: Storage ponds and tanks for water and brine 30 *# 1 Jul 2016 Treated water distribution assets 30 *# 1 Jul 2016 Treated water irrigation assets - see Table A Agriculture, Forestry and Fishing (01110 to 05290), water assets Water treatment facility assets (including desalination plants, reverse osmosis, brine concentration and crystallisation assets) 20 *# 1 Jul 2016 Well assets: Downhole equipment (including pumps, but excluding well casing) 5 * 1 Jul 2016 Wellpad surface assets (including christmas trees, separators and telemetry equipment) 20 *# 1 Jul 2016 Wells 20 *# 1 Jul 2016 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Infield pipeline 30 *# 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 20 *# 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 15 * 1 Jul 2002 Wellheads and christmas trees 30 *# 1 Jul 2002 Oil production assets: Central production facility assets (excluding FPSOs): Boilers 10 * 1 Jul 2002 Circulation pumps 12 ½ * 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skids, vessels and assets used onshore) 15 * 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Generally (including offshore platforms) 15 * 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Pumps: Circulation pumps 12 ½ * 1 Jul 2002 Other 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 15 * 1 Jul 2002 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring system) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring system) 20 *# 1 Jul 2002 Infield pipelines 15 * 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 15 * 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 10 * 1 Jul 2002 Wellheads and christmas trees 15 * 1 Jul 2002 Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Iron ore mining (08010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure support assets: Blowers, high pressure 15 * 1 Jan 2006 Dust suppression/control equipment 15 * 1 Jan 2006 Materials handling assets: Feeders: Vibrating 10 * 1 Jan 2006 Mineral dressing assets: Cyclones, dense/heavy medium (unlined nihard) 1 * 1 Jan 2006 Dense medium separation assets (including baths and drums) 20 * 1 Jan 2006 Magnetic separation assets: LIMS (low intensity magnetic separators) 20 * 1 Jan 2006 WHIMS (wet high intensity magnetic separators) 15 * 1 Jan 2006 Screening assets 10 * 1 Jan 2006 Gold ore mining (08040) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gold ore processing assets: Adsorption process assets 15 * 1 Jul 2004 Carbon regeneration kilns 12 * 1 Jul 2004 Concentrators (including inline pressure jigs and mechanical concentrators) 10 * 1 Jul 2004 Crushing assets: Cone/gyratory crushers 20 * 1 Jul 2004 Hydraulic rock breakers 12 * 1 Jul 2004 Jaw crushers 20 * 1 Jul 2004 Electrowinning/electrorefining assets 17 * 1 Jul 2004 Elution columns 12 * 1 Jul 2004 Elution storage tanks 17 * 1 Jul 2004 Laboratory assets: Atmospheric adsorption spectrometers 10 * 1 Jul 2004 Generally (including drying ovens, pulverisers, crushers, gas fired ovens, fume cupboards) 15 * 1 Jul 2004 Leaching process assets (including carbon in pulp and carbon in leach processes) 15 * 1 Jul 2004 Shaking tables 12 * 1 Jul 2004 Smelting furnaces 15 * 1 Jul 2004 Thickening assets 20 * 1 Jul 2004 Mineral sand mining (08050) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) 20 * 1 Jan 2003 Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) 15 * 1 Jan 2003 Crushing assets (including drum scrubbers) 30 * 1 Jan 2003 Dredges 20 * 1 Jul 2009 Drying assets: Generally (including flash and fluid bed dryers and fluid bed heaters) 20 * 1 Jan 2003 Rotary dryer kilns 30 * 1 Jan 2003 Dust management assets: Baghouse filters and extractors 30 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Multiclones 20 * 1 Jan 2003 Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) 20 * 1 Jan 2003 Filtration/dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) 15 * 1 Jan 2003 Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators and wet high intensity magnets) 20 * 1 Jan 2003 Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) 30 * 1 Jan 2003 Screening assets (including screens and trommels) 15 * 1 Jan 2003 Support assets: Control systems 10 * 1 Jan 2003 Pipes and pipelines (including valves and fittings): Generally 20 * 1 Jan 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps 20 * 1 Jan 2003 Tanks: Constant density and thickening 20 * 1 Jan 2003 Generally (including acid leaching and water) 15 * 1 Jan 2003 Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) 30 * 1 Jan 2003 Waste gas handling assets: Afterburners 20 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Electrostatic precipitators 30 * 1 Jan 2003 Scrubbers and stacks 20 * 1 Jan 2003 Nickel ore mining (08060) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Nickel ore processing assets: Mineral treatment structures (including structure holding walkways, supporting assets and thoroughfares) 20 * 1 Jul 2004 Reagent pumps (including high pressure acid leach pumps) 5 * 1 Jul 2004 Construction material mining (09110 to 09190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Control systems (for conveying, crushing and screening assets) 10 * 1 Jul 2003 Conveyors: Gravity take-up 25 * 1 Jul 2003 Screw take-up 15 * 1 Jul 2003 Crushers: Generally 20 * 1 Jul 2003 Mobile (track or wheel mounted machinery including screening and conveying components) 15 * 1 Jul 2003 Cyclones 15 * 1 Jul 2003 Dredges 20 * 1 Jul 2009 Drill rigs 8 * 1 Jul 2003 Electrical switching assets 20 * 1 Jul 2003 Graders 15 * 1 Jul 2003 Heavy mobile quarry assets not specifically listed - see Table A Mining (06000 to 10900) Hydraulic oversize rock breakers (mounted above primary crusher) 8 * 1 Jul 2003 Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) 20 * 1 Jul 2003 Pug mills 15 * 1 Jul 2003 Screening assets 12 * 1 Jul 2003 Wheel loaders 10 * 1 Jul 2003 Wire saws 10 * 1 Jul 2003 Petroleum exploration services (10112) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets used offshore: Down hole geophysics units - skid mounted 10 * 1 Jan 2007 Drill strings 3 * 1 Jan 2007 Offshore drilling rigs (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, platforms, rig powering and transmissions) 20 * 1 Jan 2007 Exploration assets used onshore: Down hole geophysics units - truck mounted 12 * 1 Jan 2007 Drill strings 4 * 1 Jan 2007 Onshore surface drilling rigs (including blow out preventers, derricks, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmissions) 15 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Seismic survey assets: Airguns 5 * 1 Jan 2007 Hydrophones 5 * 1 Jan 2007 Mineral exploration services (10122) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets: Drill rigs: Surface (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmission and trucks) 10 * 1 Jan 2007 Underground 5 * 1 Jan 2007 Geophysical survey assets: Airborne geophysical assets (including magnetometers, receivers and transmitters): Aircraft integrated 10 * 1 Jan 2007 Aircraft demountable 8 * 1 Jan 2007 Down hole geophysical assets (including acoustic televiewers, callipers, density tools, dipmeters, draw works, neutron probes, sonic probes, receiver/transmitter modules and sondes): Portable assets 5 * 1 Jan 2007 Vehicle integrated assets 8 * 1 Jan 2007 Ground geophysical assets (including gravity instruments, resistivity receivers and transmitters, scintillometers and spectrometers) 5 * 1 Jan 2007 Portable ground geophysical assets (including electromagnetics, ground magnetics, ground penetrating radars and radiometrics) 5 * 1 Jan 2007 Seismic survey assets: Cabling 3 * 1 Jan 2007 Geophones 5 * 1 Jan 2007 Global positioning systems 5 * 1 Jan 2007 Processing systems 3 * 1 Jan 2007 Recording systems 10 * 1 Jan 2007 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Vibration source assets: Buggy mounted shear wave vibrators 10 * 1 Jan 2007 Drilling rigs - shot hole 10 * 1 Jan 2007 Ground impactors 4 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Other mining support services (10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gas and oil mining support services (excluding offshore services): Cementing assets: Batch mixing assets: Batch mixing units (excluding batch mixing units incorporated with trailers) 8 * 1 Jul 2018 Trailers (incorporating batch mixing unit and trailer) 10 * 1 Jul 2018 Cement silos: Fixed steel 30 * 1 Jul 2018 Mobile 10 * 1 Jul 2018 Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Pumping units 10 * 1 Jul 2018 Drilling assets: Bottom hole assemblies (including logging while drilling tools, measuring while drilling tools, motors and stabilisers) 5 * 1 Jul 2018 Coil tubing assets: Pumping units 7 * 1 Jul 2018 Reel and power units 10 * 1 Jul 2018 Downhole fishing and remedial tools (including casing swages, junk magnets and milling tools) 5 * 1 Jul 2018 Drill rigs 10 * 1 Jul 2018 Drill strings 5 * 1 Jul 2018 Fluid assets (including centrifuges, pumps and shear units) 10 * 1 Jul 2018 Mobile fluid tanks 10 * 1 Jul 2018 Well control equipment (including blow out preventers and choke manifolds) 5 * 1 Jul 2018 Hydraulic fracturing assets: Blenders 8 * 1 Jul 2018 Frac tanks 10 * 1 Jul 2018 Pumps 8 * 1 Jul 2018 Mineral mining support services: Blasting assets: Augers 10 * 1 Jul 2017 Blast hole pumps 7 * 1 Jul 2017 Explosive boxes 5 * 1 Jul 2017 Magazines 10 * 1 Jul 2017 Mobile processing units (MPUs): Surface Motor vehicles - see Table B Motor vehicles and trailers MPUs 9 * 1 Jul 2017 Underground MPUs (incorporating motor vehicle and MPU) 6 * 1 Jul 2017 Remote control blasting units 5 * 1 Jul 2017 Stemming buckets 7 * 1 Jul 2017 Dewatering pumps 12 * 1 Jul 2017 Surface drill rigs (production) 10 * 1 Jul 2017 MANUFACTURING (11110 to 25990) Meat processing (11110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boning room assets: Boneless meat packing stations 20 * 1 Jul 2013 Boning and slicing stations 20 * 1 Jul 2013 Boning hoists 5 * 1 Jul 2013 Chine bone removal machines 10 * 1 Jul 2013 De-sinewed mince meat machines 10 * 1 Jul 2013 Dicing and mincing machines 10 * 1 Jul 2013 Dump and product bins 15 * 1 Jul 2013 Frenching machines 8 * 1 Jul 2013 Knuckle and aitch bone pullers 5 * 1 Jul 2013 Loin/saddle deboning machines 10 * 1 Jul 2013 Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Pneumatic knives (including meat trimmers/round knives and de-fatting knives) 2 * 1 Jul 2013 Pork brine and marinade mixers 10 * 1 Jul 2013 Pork de-rinders 10 * 1 Jul 2013 Pork marinade injectors 10 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Sausage filling machines 10 * 1 Jul 2013 Saws: Band saws 10 * 1 Jul 2013 Bone saws 5 * 1 Jul 2013 Breaking saws: Circular electric 3 * 1 Jul 2013 Circular hydraulic 2 * 1 Jul 2013 Reciprocating electric 5 * 1 Jul 2013 Reciprocating pneumatic 3 * 1 Jul 2013 Skinning or denuding machines 10 * 1 Jul 2013 Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Weight graders 5 * 1 Jul 2013 X-ray and chemical lean analysis machines 10 * 1 Jul 2013 Cold storage assets: Air curtains 5 * 1 Jul 2013 Ammonia condensers 10 * 1 Jul 2013 Blast freezer tunnels 20 * 1 Jul 2013 Blast freezers 20 * 1 Jul 2013 Carbon dioxide (CO2) snow making machines 10 * 1 Jul 2013 Carton conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Chiller tunnels 20 * 1 Jul 2013 Chillers (incorporating pneumatic gates) 15 * 1 Jul 2013 De-humidifiers: Desiccant 10 * 1 Jul 2013 Refrigerant 15 * 1 Jul 2013 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 5 * 1 Jul 2013 Evaporators 15 * 1 Jul 2013 Freezers 20 * 1 Jul 2013 Load out bays (incorporating air tight truck pads and hydraulic platforms) 15 * 1 Jul 2013 Overhead carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Plate freezers 20 * 1 Jul 2013 Pressure vessels 20 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Storage racking and stillages 10 * 1 Jul 2013 Transfer roller conveyors 10 * 1 Jul 2013 Livestock handling assets: Cattle soaker pens 15 * 1 Jul 2013 Cattle wash/soaker control systems 10 * 1 Jul 2013 Cattle washes 15 * 1 Jul 2013 Cattle yards (incorporating concrete base and galvanised steel posts and rails) 20 * 1 Jul 2013 Feed auger systems 10 * 1 Jul 2013 Hydraulic forcing pen gates 10 * 1 Jul 2013 Lead-up races 20 * 1 Jul 2013 Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) 15 * 1 Jul 2013 Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails) 20 * 1 Jul 2013 Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails) 10 * 1 Jul 2013 Water troughs 12 * 1 Jul 2013 Packaging assets: Automatic carton erecting and lidding machines 10 * 1 Jul 2013 Bagging machines 5 * 1 Jul 2013 Bar code label printers 3 * 1 Jul 2013 Bar code readers 4 * 1 Jul 2013 Carton weigh label stations 7 * 1 Jul 2013 Flow wrappers 10 * 1 Jul 2013 Labelling machines 5 * 1 Jul 2013 Meat compactors 10 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Netting machines 5 * 1 Jul 2013 Palletisers and de-palletisers 10 * 1 Jul 2013 Shrink wrappers 10 * 1 Jul 2013 Strapping machines 5 * 1 Jul 2013 Transfer belt conveyors (incorporating belts, drive motors and supporting structures) 10 * 1 Jul 2013 Vacuum packaging systems (incorporating vacuum pumps and booster pumps): Rotary systems 12 * 1 Jul 2013 Tunnel systems 12 * 1 Jul 2013 Weighing scales 4 * 1 Jul 2013 Rendering plant: Bagging/weigh batching machines 10 * 1 Jan 2001 Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins) 15 * 1 Jan 2001 Blood drying equipment (includes blood holding tanks, agitated holding tanks, coagulators, driers, decanters and dried blood hoppers) 10 * 1 Jan 2001 Cookers and driers (includes batch cookers, continuous cookers, continuous driers and pre-heater) 15 * 1 Jan 2001 Decanters/centrifuges 12 * 1 Jan 2001 Environmental control equipment (including condensers and associated equipment, bio-filters, air- scrubbers, after-burners and dissolved air flotation systems) 10 * 1 Jan 2001 Feathrolysers/feather hydrolysers 10 * 1 Jan 2001 Magnets 15 * 1 Jan 2001 Mills 10 * 1 Jan 2001 Mincers/grinders 5 * 1 Jan 2001 Pans and screens (includes percolator pans/screen and shaker screens) 15 * 1 Jan 2001 Pre-breakers/pre-hoggers 10 * 1 Jan 2001 Screw and bucket elevators 10 * 1 Jan 2001 Screw presses/expeller presses 13 * 1 Jan 2001 Separators/polishers 15 * 1 Jan 2001 Tallow storage tanks 15 * 1 Jan 2001 Waste heat evaporators 15 * 1 Jan 2001 Slaughter floor assets: Beef hide pullers (fixed and traversing) 15 * 1 Jul 2013 Bung ring expanders: Pneumatic 3 * 1 Jul 2013 Manual hand held 5 * 1 Jul 2013 Cattle restrainers (incorporating centre track belly conveyors) 12 * 1 Jul 2013 Carcass cleaning systems: Cutting line sanitising systems (incorporating vacuum pumps and collection tanks) 8 * 1 Jul 2013 Decontamination chambers 20 * 1 Jul 2013 Dehorners 5 * 1 Jul 2013 Electrical immobilisers 12 * 1 Jul 2013 Electrical stimulators 12 * 1 Jul 2013 Evisceration tables (incorporating organ pans) 15 * 1 Jul 2013 Head cutters and droppers: Automatic 10 * 1 Jul 2013 Hand held hydraulic 5 * 1 Jul 2013 Hock cutters 5 * 1 Jul 2013 Knife blade sharpening machines 5 * 1 Jul 2013 Knocking boxes (incorporating head restrainers) 12 * 1 Jul 2013 Landing tables and bleed slat conveyors 15 * 1 Jul 2013 NLIS readers: Hand held wands 2 * 1 Jul 2013 Fixed gate readers 10 * 1 Jul 2013 Swinging gate readers 5 * 1 Jul 2013 Offal processing assets: Chilled water systems 10 * 1 Jul 2013 Fat vacuum transfer systems 10 * 1 Jul 2013 Head splitters 7 * 1 Jul 2013 Intestine processing machines 10 * 1 Jul 2013 Jaw breakers 5 * 1 Jul 2013 Offal bins 15 * 1 Jul 2013 Offal chutes 15 * 1 Jul 2013 Offal cutting tables 15 * 1 Jul 2013 Offal packing stations 15 * 1 Jul 2013 Offal transfer conveyors (incorporating belts, drives, motors and supporting structure) 10 * 1 Jul 2013 Offal tumblers 10 * 1 Jul 2013 Offal washers 10 * 1 Jul 2013 Tongue cleaners 10 * 1 Jul 2013 Tripe cookers/centrifuges 10 * 1 Jul 2013 Overhead bleed, dressing and trim conveyors ((incorporating housings, handles, chains and motors) including elevators and lowerators) 20 * 1 Jul 2013 Pneumatic knives: De-hiding knives 2 * 1 Jul 2013 Meat trimmers/round knives and de-fatting knives 2 * 1 Jul 2013 Preparation and trimming stations 15 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Saws: Brisket saws 5 * 1 Jul 2013 Splitting saws 5 * 1 Jul 2013 Scribing saws 3 * 1 Jul 2013 Sheep brisket scissors 5 * 1 Jul 2013 Sheep restrainers (incorporating belts, pulleys, drives and motors) 10 * 1 Jul 2013 Sheep skin pullers 10 * 1 Jul 2013 Specialised pork slaughter floor assets: Carbon dioxide (CO2) stunning chambers (incorporating carousels) 10 * 1 Jul 2013 Carcass grading probes 4 * 1 Jul 2013 De-hairing machines 10 * 1 Jul 2013 Gambrel tables 15 * 1 Jul 2013 Polishers 10 * 1 Jul 2013 Scalding tanks 15 * 1 Jul 2013 Singers 10 * 1 Jul 2013 Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) 8 * 1 Jul 2013 Stunners: Electric stunners 5 * 1 Jul 2013 Manual bolt stunners with cartridges 5 * 1 Jul 2013 Pneumatic bolt stunners 7 * 1 Jul 2013 Waste belt conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Waste screw conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Support assets: Air and spring balancers and counter weights 5 * 1 Jul 2013 Compressed air assets: Air compressors 10 * 1 Jul 2013 Air dryers 10 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Control systems assets: Flow meters 10 * 1 Jul 2013 Instruments and sensors 10 * 1 Jul 2013 Turbidity meters 7 * 1 Jul 2013 Variable speed drives (VSDs) 10 * 1 Jul 2013 Fire protection systems 15 * 1 Jul 2013 Hand air driers 3 * 1 Jul 2013 Hand wash basins 15 * 1 Jul 2013 Hide preparation assets: Bale presses 10 * 1 Jul 2013 Sheep skin and hide mixers, salt tumblers and agitators 6 * 1 Jul 2013 Hydraulic power packs 10 * 1 Jul 2013 Laboratory assets 10 * 1 Jul 2013 Sterilisers 15 * 1 Jul 2013 Truck and livestock crate washes 20 * 1 Jul 2013 Waste water assets: Aerators and agitators 10 * 1 Jul 2013 Aerobic ponds 30 * 1 Jul 2013 Anaerobic ponds 30 * 1 Jul 2013 Belt filter presses 15 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Dissolved air flotation systems 15 * 1 Jul 2013 Effluent distribution pipes 15 * 1 Jul 2013 Effluent drum filters 10 * 1 Jul 2013 Effluent irrigators (including centre pivot, lateral and travelling gun) 10 * 1 Jul 2013 Effluent pumps 7 * 1 Jul 2013 Effluent screens 10 * 1 Jul 2013 Effluent storage tanks 15 * 1 Jul 2013 Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pond covers 10 * 1 Jul 2013 Pond liners 10 * 1 Jul 2013 Sequential batch reactors 10 * 1 Jul 2013 Settling ponds 30 * 1 Jul 2013 Solids dewatering presses 10 * 1 Jul 2013 Water assets: Boilers 20 * 1 Jul 2013 Bore pumps 7 * 1 Jul 2013 Bores 30 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Clarifiers 20 * 1 Jul 2013 High stage pump sets 7 * 1 Jul 2013 Hot water systems 10 * 1 Jul 2013 Heat exchangers 10 * 1 Jul 2013 Raw water filters 15 * 1 Jul 2013 Raw water in-feed pump sets 10 * 1 Jul 2013 Reverse osmosis systems (incorporating pumps, pipe work, membranes and controls) 10 * 1 Jul 2013 Water distribution pipes 20 * 1 Jul 2013 Water softeners 10 * 1 Jul 2013 Water storage tanks 20 * 1 Jul 2013 Water tank liners 15 * 1 Jul 2013 Poultry processing (11120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chilling assets: Freezers (including blast tunnels, in-line air chillers, and spiral freezers) 15 * 1 Jul 2017 Spin chillers and immersion chillers 15 * 1 Jul 2017 Conveyors: overhead chains (carrying birds) 1 * 1 Jul 2017 Cut up & portion cutting assets: Cut-up machines (for body, breast, legs, necks, wings etc) 12 * 1 Jul 2017 Dicers, flatteners and portion cutters (including air, bowl, vacuum, vertical, water jet etc) 6 * 1 Jul 2017 Deboning area assets: Automatic deboners 10 * 1 Jul 2017 Bone scanners (x-ray or photo) 7 * 1 Jul 2017 Cone lines 10 * 1 Jul 2017 Extruders, grinders and mechanical deboned meat (MDM) machines 10 * 1 Jul 2017 Saws and pneumatic guns 5 * 1 Jul 2017 Skinners 6 * 1 Jul 2017 Defeathering equipment: Pluckers or pickers 13 * 1 Jul 2017 Pluckers (waterfowl necks or tails) 7 * 1 Jul 2017 Pluckers (drums and wax peelers) 6 * 1 Jul 2017 Scalders (air or water) 11 * 1 Jul 2017 Waxing tanks 8 * 1 Jul 2017 Evisceration equipment: Croppers, feet removers, giblet processors, head removers, heart lung harvesters, heart lung separators, openers, vent cutters etc) 11 * 1 Jul 2017 Inside/outside bird washers 15 * 1 Jul 2017 Further processing assets: Coating machines, breaders, dusters etc 10 * 1 Jul 2017 Filling machines (including Kiev, sausage, stuffing etc) 10 * 1 Jul 2017 Injectors (including brine, saline, seasoning etc) 15 * 1 Jul 2017 Marinating machines (including marinade sprayers, mixers, vacuum tumbler massagers etc) 10 * 1 Jul 2017 Ovens and cookers (including gyro, spiral, steam, thermal fluid fryers, vertical airflow etc) 15 * 1 Jul 2017 Grading equipment: Camera vision scanners 6 * 1 Jul 2017 Overhead chain weighing, sorting, and transfer systems 7 * 1 Jul 2017 Killing equipment: Controlled atmosphere stunning (CAS) machines 10 * 1 Jul 2017 Electric water stunners 12 * 1 Jul 2017 Killers 12 * 1 Jul 2017 Live bird handling systems (including live bird containers) 12 * 1 Jul 2017 Packaging machines generally (bagging machines, batchers, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Shrink dip tanks and shrink wrap tunnels 10 * 1 Jul 2017 Cured meat and smallgoods manufacturing (11130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary assets: Analysers (including meat analysers) 10 * 1 Jul 2016 Barcode readers, RF guns, scanner guns etc 5 * 1 Jul 2016 Benches and tables 15 * 1 Jul 2016 Bin and tray washers 12 * 1 Jul 2016 Bin lifters and tippers 15 * 1 Jul 2016 Bins: Plastic 5 * 1 Jul 2016 Stainless steel 15 * 1 Jul 2016 Boot washers 10 * 1 Jul 2016 Cages, stillages and trolleys (stainless steel) 15 * 1 Jul 2016 Chillers 15 * 1 Jul 2016 Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) 10 * 1 Jul 2016 Die sets 15 * 1 Jul 2016 Flake ice machines 10 * 1 Jul 2016 Freezers (including blast freezers, crust freezers etc) 15 * 1 Jul 2016 Hoppers 12 * 1 Jul 2016 Piping, pipelines and pipework (stainless steel) 20 * 1 Jul 2016 Platforms and gantries 15 * 1 Jul 2016 Racking and shelving 10 * 1 Jul 2016 Tray stackers/destackers 10 * 1 Jul 2016 Waste water management and treatment systems 20 * 1 Jul 2016 Post-production and packaging assets: Carton tapers 5 * 1 Jul 2016 Clipping/tying/stringing machines (including tie clipping machines) 10 * 1 Jul 2016 Dicing and shredding assets 15 * 1 Jul 2016 Packaging machines generally (bagging machines, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Pasteurisers 15 * 1 Jul 2016 Rods and smoke sticks 12 * 1 Jul 2016 Shrink dip tanks and shrink tunnels 10 * 1 Jul 2016 Slicers and slicing line assets 17 * 1 Jul 2016 Smokehouses 20 * 1 Jul 2016 Thermoformers 15 * 1 Jul 2016 Production assets generally for bacon, ham, meat emulsion products, smallgoods etc (including band saws, cookers, cutters, deboning machines, dicing machines, emulsifiers, filling machines, grinding machines, guillotines, injecting machines, massaging machines, meat pumps, microwave cooking tunnels, mixing machines, netting machines, pump grinders, sausage linkers, shredders, tumbling machines etc) 12 * 1 Jul 2016 Raw material preparation and receiving assets: Brine/pickle preparation system assets 15 * 1 Jul 2016 Carton lifters and pallet lifters 10 * 1 Jul 2016 Carton shredding/stripping machines 10 * 1 Jul 2016 Curing machines 17 * 1 Jul 2016 Decartoning machines 10 * 1 Jul 2016 Floor scales (platform scales) 10 * 1 Jul 2016 Thawing assets (including defrosters, tempering systems and thawers) 15 * 1 Jul 2016 Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) - see Table B Dairy product manufacturing (11310 to 11330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary and support assets: Air compression assets - see Table B Air compression assets Ammonia gas detectors 12 * 1 Jul 2018 Automated guided vehicles (AGVs) 12 * 1 Jul 2017 Bag and cardboard compactors 15 * 1 Jul 2017 Benches and tables 15 * 1 Jul 2016 Bin and drum tippers 15 * 1 Jul 2018 Bins generally: Plastic 8 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Boilers - see Table B Boilers Boot washers 10 * 1 Jul 2016 Cages (including cardboard cages and pallet cages) 10 * 1 Jul 2016 Chemical and flammable storage cabinets 10 * 1 Jul 2016 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2016 Contaminant detectors (including magnets, metal detectors and x-ray units) 10 * 1 Jul 2017 Control systems - see Table B Control systems and control system assets Conveyors 15 * 1 Jul 2016 Cooling assets: Chillers 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Crate handling assets (including lifters, stackers and de-stackers, turners etc) 12 * 1 Jul 2016 Dehumidifiers 15 * 1 Jul 2017 Dock levellers 15 * 1 Jul 2016 Dosing systems 15 * 1 Jul 2016 Dust extractors and collectors 20 * 1 Jul 2017 Fire control and alarm assets - see Table B Fire control and alarm assets Floor scrubbers and polishers 10 * 1 Jul 2016 Foamers 10 * 1 Jul 2016 Infeed water treatment assets (excluding water storage tanks) 15 * 1 Jul 2017 Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 10 * 1 Jul 2016 Laboratory equipment: Generally (excluding penetrometers) - see Table B Laboratory assets used in quality control, sample checking etc Penetrometers 13 * 1 Jul 2018 Lifting and handling assets: Forklifts - see Table B Forklifts Hoists 10 * 1 Jul 2016 Lifters (including small bin, box, drum, roll and vacuum lifters) 10 * 1 Jul 2017 Pallet jacks and pallet trucks 10 * 1 Jul 2016 Scissor lifts 15 * 1 Jul 2016 Milk tankers (incorporating tank and trailer) 15 *# 1 Jul 2017 Piping, pipelines and pipework 20 * 1 Jul 2016 Power transformers 40 * 1 Jul 2017 Pumps: Chemical pumps 10 * 1 Jul 2017 Product pumps 12 * 1 Jul 2017 Vacuum pumps 12 * 1 Jul 2017 Water pumps 15 * 1 Jul 2017 Racking 15 * 1 Jul 2016 Refrigeration assets - see Table B Refrigeration assets Resin beads for milk and protein processing and water filtration 5 * 1 Jul 2016 Scales 10 * 1 Jul 2016 Shelving 12 * 1 Jul 2016 Silos 20 * 1 Jul 2016 Steelwork structures (including ladders, platforms and walkways) 20 * 1 Jul 2016 Tanks: Chemical storage tanks 15 * 1 Jul 2016 Water storage tanks 20 * 1 Jul 2016 Trolleys 10 * 1 Jul 2016 Valves 15 * 1 Jul 2016 Washers (including bottle and crate washers) 15 * 1 Jul 2016 Waste water treatment assets 20 * 1 Jul 2016 Water filtration system assets (excluding resin beads) 15 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2016 Assets commonly used for product manufacturing and processing: Feeders (including loss-in-weight feeders and volumetric feeders) 10 * 1 Jul 2017 Heat exchangers 15 * 1 Jul 2016 Heaters (including air heaters and concentrate heaters) 20 * 1 Jul 2017 Homogenisers 15 * 1 Jul 2016 Hoppers 15 * 1 Jul 2017 In-line moisture meters and moisture controllers 10 * 1 Jul 2017 Membrane filtration system assets 15 * 1 Jul 2016 Mixers and blenders 15 * 1 Jul 2016 Pasteurisers and thermalisers 15 * 1 Jul 2017 Separators, decanters, clarifiers and bactofuges 15 * 1 Jul 2017 Standardisers 15 * 1 Jul 2016 Tanks (including storage, mixing, process and balance tanks) 20 * 1 Jul 2016 UHT aseptic processing system assets 15 * 1 Jul 2016 Valve matrixes 15 * 1 Jul 2016 Assets for butter manufacturing: Butter churns (including continuous buttermakers and butter reworkers) 20 * 1 Jul 2018 Butter melters 25 * 1 Jul 2018 Crystallisers 20 * 1 Jul 2018 In-line titrators 10 * 1 Jul 2018 Salt crushers 20 * 1 Jul 2018 Assets for cheese manufacturing: Blockformers 15 * 1 Jul 2017 Cheese cutting machines (including cutters, grinders, shredders and slicers) 15 * 1 Jul 2017 Cheese washers 15 * 1 Jul 2017 Continuous cheese making machines 15 * 1 Jul 2017 Cooker stretchers 15 * 1 Jul 2017 Extruders 15 * 1 Jul 2017 Moulding machines 15 * 1 Jul 2017 Moulds: Plastic 10 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Presses 20 * 1 Jul 2017 Vats: Cheese making vats 20 * 1 Jul 2017 Culture vats 15 * 1 Jul 2017 Assets for dairy powder manufacturing: 1 Jul 2017 Blowers 15 * 1 Jul 2017 Crystallisers 20 * 1 Jul 2017 Dryers (including fluid bed and spray) 20 * 1 Jul 2017 Evaporators (including circulation/vacuum chamber and falling film) 20 * 1 Jul 2017 Powder bins 20 * 1 Jul 2017 Sifters 15 * 1 Jul 2017 Assets for ice cream manufacturing: Blenders and mixers: Bench mounted planetary mixers 15 * 1 Jul 2018 Hand-held stick blenders 5 * 1 Jul 2018 Enrobers (including dippers) 15 * 1 Jul 2018 Extruders and extrusion line stick inserters 15 * 1 Jul 2018 Freezing assets: Blast freezers and freezer tunnels/hardening tunnels (excluding cabinet style self-contained blast freezers) 15 * 1 Jul 2018 Cabinet style self-contained blast freezers 10 * 1 Jul 2018 Ice cream churners/freezers 15 * 1 Jul 2018 Moulding machines, moulds and moulding line stick inserters 15 * 1 Jul 2018 Ovens 15 * 1 Jul 2018 Portable batch pasteurisers 12 * 1 Jul 2018 Slush machines 10 * 1 Jul 2018 Assets for yoghurt manufacturing: 1 Jul 2017 Aerators 15 * 1 Jul 2017 Fruit dosing system assets 15 * 1 Jul 2017 Fermentation tanks 20 * 1 Jul 2017 Incubation room assets: Fans 4 * 1 Jul 2017 Heaters 8 * 1 Jul 2017 Insulated sandwich panels 20 * 1 Jul 2017 Packaging assets: Bottle and lid unscramblers 15 * 1 Jul 2018 Butter patting machines 20 * 1 Jul 2018 Cartoning assets (including carton and case erecting, packing and closing machines, and carton and box sealers/tapers) 15 * 1 Jul 2018 Checkweighers 10 * 1 Jul 2016 Cheese wrapping machines (including overwrappers and thermoforming machines) 12 * 1 Jul 2017 Debaggers (debagging tables) 20 * 1 Jul 2016 Filling and sealing/capping machines (including various types used in the industry such as bag, bin, bottle, bulk, can, carton, pouch and tub filling and sealing/capping machines; form fill and seal machines; preformed cup filling and sealing machines; seamers and clinchers) 15 * 1 Jul 2018 Flow wrappers (including continuous heat seal wrappers) 15 * 1 Jul 2018 Inkjet and laser label printers 7 * 1 Jul 2016 Palletisers and depalletisers 15 * 1 Jul 2016 Palletising robots 10 * 1 Jul 2016 Product identification labellers (including coding machines and label applicators) 10 * 1 Jul 2016 Shrink tunnels 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12 * 1 Jul 2016 Fruit and vegetable processing (11400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dried fruit (other than sun-dried) manufacturing assets: Packaging assets: Box sealers (including taping machines) 10 * 1 Jul 2018 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2018 Form fill and seal machines - see Table B Packaging machines Labellers - see Table B Packaging machines Multihead weighers - see Table B Packaging machines Palletisers - see Table B Packaging machines Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Aspirators 20 * 1 Jul 2018 Cappers and destemmers 15 * 1 Jul 2018 Cookers 15 * 1 Jul 2018 Cooling tunnels 15 * 1 Jul 2018 Drying assets (including dehydrators and dryers) 20 * 1 Jul 2018 Mixers 15 * 1 Jul 2018 Pitters 15 * 1 Jul 2018 Riddles (including pre-riddles and rotary sieves) 15 * 1 Jul 2018 Shaker tables 15 * 1 Jul 2018 Sulphur tanks 15 * 1 Jul 2018 Washing assets (including barrel washers, brush washers and ripple washers) 15 * 1 Jul 2018 Product and raw material handling assets: Bins 10 * 1 Jul 2018 Bin tippers 15 * 1 Jul 2018 Conveyors and elevators 15 * 1 Jul 2018 Quality control and inspection assets: Colour sorters and laser scanners 10 * 1 Jul 2018 Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines Testing equipment 15 * 1 Jul 2018 Support assets: Coolrooms - see Table B Refrigeration assets Weighers 20 * 1 Jul 2018 Fruit juice and fruit juice drink manufacturing assets: Evaporators (used in concentrate manufacture) 20 * 1 Jul 2010 Extraction assets: Break tanks 20 * 1 Jul 2010 Centrifugal decanters 15 * 1 Jul 2010 Crushing and milling assets (including hammer mills) 15 * 1 Jul 2010 Extractors (including presses and reamers) 20 * 1 Jul 2010 Filters (including membrane, pressure and vacuum filters) 20 * 1 Jul 2010 Finishers 20 * 1 Jul 2010 Fruit sizing assets (including sizing belts/heads and sorting tables) 10 * 1 Jul 2010 Pulp and rind mincers 20 * 1 Jul 2010 Pulper-finishers 15 * 1 Jul 2010 Roller/spreaders 20 * 1 Jul 2010 Tomato choppers 15 * 1 Jul 2010 Washers (including brush washers, flume tanks and pre-clean water hoppers) 15 * 1 Jul 2010 Filling and sealing assets: Bottle inverters 20 * 1 Jul 2010 Capping machines 15 * 1 Jul 2010 Cap sorters 10 * 1 Jul 2010 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2010 Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels) 15 * 1 Jul 2010 Filling machines (including aseptic fillers, bag in box fillers, cup fillers, gable top carton fillers and plastic bottle fillers) 20 * 1 Jul 2010 Handling assets: Bottle rinsing machines 20 * 1 Jul 2010 Bottle unscramblers 15 * 1 Jul 2010 Depalletisers 20 * 1 Jul 2010 Palletisers 20 * 1 Jul 2010 Stretch wrappers (pallet wrappers) 15 * 1 Jul 2010 Inspection assets: Checkweighers 10 * 1 Jul 2010 Vacuum seal testers 10 * 1 Jul 2010 Vision inspection assets (including cap inspection/rejection systems and label inspection machines) 6 * 1 Jul 2010 Packing assets: Cartoning assets (including carton and case erectors, carton sealers, case packers and overpackers) 15 * 1 Jul 2010 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2010 Hot melt adhesive (spot glue) applicators 10 * 1 Jul 2010 Label applicators 7 * 1 Jul 2010 Labellers 10 * 1 Jul 2010 Multipack machines 10 * 1 Jul 2010 Shrink sleeve applicators 15 * 1 Jul 2010 Shrinkwrappers 15 * 1 Jul 2010 Straw applicators 20 * 1 Jul 2010 Support assets: Air compressors and receivers 20 * 1 Jul 2010 Bins, cages and hoppers 20 * 1 Jul 2010 Boilers 20 * 1 Jul 2010 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2010 Control system assets (excluding personal computers but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2010 Conveyors (including augers, belt conveyors and bucket elevators) 15 * 1 Jul 2010 Fruit concentrate drum tippers 15 * 1 Jul 2010 Laboratory equipment: Electronic (including high performance liquid chromatography or HPLC machines, refractometers, spectrometry machines and titrimetric analysers) 7 * 1 Jul 2010 Non-electronic 10 * 1 Jul 2010 Pasteurisation assets: Pasteurisers (including heat exchangers) 15 * 1 Jul 2010 Tunnel pasteurisers 10 * 1 Jul 2010 Pipes 25 * 1 Jul 2010 Pumps: Cavity pumps 10 * 1 Jul 2010 Others (including centrifugal pumps) 15 * 1 Jul 2010 Refrigeration assets (including compressors, cooling towers, condensers and pumps) 15 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Water treatment filters: Carbon filters 15 * 1 Jul 2010 Membrane filters generally (including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters) 7 * 1 Jul 2010 UF membrane filters 5 * 1 Jul 2010 Weighbridges 20 * 1 Jul 2010 Tanks: Blending and mixing tanks 25 * 1 Jul 2010 Debittering tanks 30 * 1 Jul 2010 Storage tanks: Generally 30 * 1 Jul 2010 Jacketed 20 * 1 Jul 2010 Refrigerated 20 * 1 Jul 2010 Waste water storage/treatment tanks 20 * 1 Jul 2010 Jam, pickles and sauces manufacturing assets: Filling and sealing assets: Bottle rinsing machines 10 * 1 Jul 2018 Capping machines 15 * 1 Jul 2018 Denesters 10 * 1 Jul 2018 Filling machines (including aseptic, bucket and portion control) 15 * 1 Jul 2018 Jar de-palletisers 15 * 1 Jul 2018 Lid descramblers, cap sorters and hoppers 15 * 1 Jul 2018 Packaging assets: Carton erecting, packing and closing machines (including cartoners) 12 * 1 Jul 2018 Labellers - see Table B Packaging machines Palletisers 10 * 1 Jul 2018 Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Brush finishers and pulper finishers 15 * 1 Jul 2018 Cookers 10 * 1 Jul 2018 Cooling tunnels (including water cooling tunnels) 15 * 1 Jul 2018 Micro filters 20 * 1 Jul 2018 Pasteurisers 15 * 1 Jul 2018 Pectin mixers 10 * 1 Jul 2018 Pipes and pipelines (including pigging) 15 * 1 Jul 2018 Tanks and vats (including blending, holding and mixing tanks) 15 * 1 Jul 2018 Quality control and inspection assets: Metal detectors and camera vision scanners 10 * 1 Jul 2018 Support assets: Accumulation tables and turntables 15 * 1 Jul 2018 Air compression assets (including air compressors, air dryers and air receivers) 10 * 1 Jul 2018 Boilers - see Table B Boilers Conveyors 15 * 1 Jul 2018 Exhaust systems 10 * 1 Jul 2018 Heat exchangers 10 * 1 Jul 2018 Pumps (including cavity, diaphragm and lobe) 15 * 1 Jul 2018 Preserved fruit and vegetable manufacturing assets: Filling and sealing assets: Canning assets (including can loaders, closers and seamers) 10 * 1 Jul 2018 Capping machines: Cappers 10 * 1 Jul 2018 Induction sealers 5 * 1 Jul 2018 Filling machines (including aseptic, bag in box, cup, direct and piston) 10 * 1 Jul 2018 Packaging assets: Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2018 Labellers 10 * 1 Jul 2018 Palletisers and depalletisers - see Table B Packaging machines Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Blanchers and paste finishers (including bean and spaghetti) 12 * 1 Jul 2018 Concentrates and syrup assets (including centrifuges, decanters and syrupers) 15 * 1 Jul 2018 Cookers: Rotary atmospheric sterilisers 20 * 1 Jul 2018 Rotary pressure sterilisers 10 * 1 Jul 2018 Static retorts 15 * 1 Jul 2018 Crushing mills 30 * 1 Jul 2018 Graders 15 * 1 Jul 2018 Peelers: * Chemical (including caustic) 10 * 1 Jul 2018 Mechanical (including ginacas and magnesium scrubbers) 5 * 1 Jul 2018 Pitters and repitters 20 * 1 Jul 2018 Slicers and resizers 15 * 1 Jul 2018 Tanks and vats (including blending, holding and mixing tanks) 15 * 1 Jul 2018 Quality control and inspection assets: Colour sorters 10 * 1 Jul 2018 Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines Support assets: Bin tippers 20 * 1 Jul 2018 Control systems - see Table B Control systems and control system assets Conveyors and elevators 15 * 1 Jul 2018 Filtration systems 15 * 1 Jul 2018 Pasteurisers (including heat exchangers) 10 * 1 Jul 2018 Pumps 10 * 1 Jul 2018 Oil and fat manufacturing (11500) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): Preparatory and extraction assets: Preparatory and mechanical extraction assets: Breaking assets (including dehullers and crackers) 20 * 1 Jul 2012 Cookers (including conditioners and preheaters) 25 * 1 Jul 2012 Extruders (including screw presses) 20 * 1 Jul 2012 Milling and grinding assets (including flakers, hammer mills and roller mills) 20 * 1 Jul 2012 Pumps 8 * 1 Jul 2012 Vibratory screens 15 * 1 Jul 2012 Solvent extraction system assets: Distillation system assets (incorporating distillation columns, steam economisers, condensers, evaporators and oil strippers) 30 * 1 Jul 2012 Meal and cake processing assets (incorporating desolventisers, toasters, drying and cooling assets) 30 * 1 Jul 2012 Mineral oil recovery system assets (incorporating heat exchangers, mineral oil scrubbers and oil strippers) 30 * 1 Jul 2012 Solvent extractors (including hoppers and conveyors) 30 * 1 Jul 2012 Solvent water separation system assets (incorporating condensers, solvent water separators, steam ejectors and solvent receivers) 30 * 1 Jul 2012 Margarine and shortening processing assets: Pasteurisers 15 * 1 Jul 2012 Pin rotor machines (including plasticators and complectors) 25 * 1 Jul 2012 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2012 Scraped surface heat exchangers (including perfectors and crystallisers) 25 * 1 Jul 2012 Measuring and monitoring assets: Belt weighers 15 * 1 Jul 2012 Flow meters 10 * 1 Jul 2012 Laboratory assets: Colorimeters 10 * 1 Jul 2012 Furnace ovens 15 * 1 Jul 2012 Gas chromatograph analysers 10 * 1 Jul 2012 Moisture and protein analysers, electronic (including near infrared analysers) 10 * 1 Jul 2012 Spectrophotometers 15 * 1 Jul 2012 Vacuum separators 10 * 1 Jul 2012 Seed samplers, hydraulic driven 10 * 1 Jul 2012 Support assets: Centrifuges, decanters and separators 20 * 1 Jul 2012 Cooling towers (including packaged type) 20 * 1 Jul 2012 Deodorisers 30 * 1 Jul 2012 Drying assets (including vacuum dryers) 20 * 1 Jul 2012 Emission control assets: Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20 * 1 Jul 2012 Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20 * 1 Jul 2012 Filtration assets: Plate and frame presses and polished filters 30 * 1 Jul 2012 Pressure leaf filters 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Pipes and pipelines 25 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Stacks (steel flues) 20 * 1 Jul 2012 Tanks and vessels: Bulk oil storage tanks 30 * 1 Jul 2012 Other: Steel 20 * 1 Jul 2012 Stainless steel 30 * 1 Jul 2012 Linseed or flaxseed and other edible, non-modified, refined or solvent extracted oil processing assets (including chai, hemp, acacia and excluding olive oil): Preparatory and extraction assets: Cleaning and pre-cleaning assets (including seed cleaners and vibratory screens) 15 * 1 Jul 2017 Cookers 15 * 1 Jul 2017 Crushing and breaking assets (including grinders, flaking machines and seed crackers) 20 * 1 Jul 2017 Extruders (including expellers and screw presses) 15 * 1 Jul 2017 Filtration assets (including plate and frame presses and pressure leaf filters) 15 * 1 Jul 2017 Pipes and pipelines 20 * 1 Jul 2017 Tanks and vats 15 * 1 Jul 2017 Olive oil processing assets 15 * 1 Jul 2008 Packaging assets: Bag sewers - see Table B Packaging machines Capping machines 15 * 1 Jul 2012 Cartoning assets (including carton and case erecting, packing and closing machines) 15 * 1 Jul 2017 Coding machines 10 * 1 Jul 2012 Filling machines 20 * 1 Jul 2017 Labellers 10 * 1 Jul 2017 Palletisers and depalletisers 20 * 1 Jul 2012 Platform scales - see Table B Platform scales Robots (pick and place packaging machines) 10 * 1 Jul 2012 Wrapping machines (including shrink and stretch wrappers) 15 * 1 Jul 2012 Quality control assets (including metal detectors and magnets) 10 * 1 Jul 2012 Receiving and storage assets: Bins and containers 20 * 1 Jul 2017 Silos: Conditioning/sealed 20 * 1 Jul 2017 Meal 20 * 1 Jul 2012 Seed 30 * 1 Jul 2012 Underground seed storage assets (including concrete dump pits) 40 * 1 Jul 2012 Seed and product handling assets: Augers, conveyors, elevators and hoppers 15 * 1 Jul 2017 Support assets: Control systems (excluding personal computers) - see Table B Control systems and control system assets Cool rooms - see Table B Refrigeration assets Forklifts - see Table B Forklifts Generators - see Table B Power supply assets Weighbridges - see Table B Weighbridges Grain mill product manufacturing (11610) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Flour milling assets: Grain cleaning, milling and refining assets: Extraction and evaporation assets: Blowers, fans and evaporative coolers 15 * 1 Jul 2017 Control systems (dust collectors) - see Table B Control systems and control system assets Cyclones and dust collectors 20 * 1 Jul 2017 Grain screen cleaners 12 * 1 Jul 2017 Gravity tables or separators 20 * 1 Jul 2017 Hammer mills 15 * 1 Jul 2017 Horizontal scourers 13 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Intensive dampeners 20 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Purifiers 20 * 1 Jul 2017 Roller mills 20 * 1 Jul 2017 Rotary sieves 12 * 1 Jul 2017 Packaging assets: Bag sewers - see Table B packaging machines Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2017 Hoists 15 * 1 Jul 2017 Inspection equipment (including check weighers, metal detectors, counting machines etc) - see Table B Packaging machines Label applicators 10 * 1 Jul 2017 Multihead and singlehead weighers - see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Vertical form fill and seal/volumetric fillers (including valve bag fillers) 15 * 1 Jul 2017 Weighers 25 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers) - see Table B Packaging machines Product and raw material handling and receiving assets: Conveyors (including belt, chain, drag, screw) 15 * 1 Jul 2017 Elevators 20 * 1 Jul 2017 Silos: Concrete 50 * 1 Jan 2004 Conditioning/sealed 20 * 1 Jul 2017 Flexible 10 * 1 Jul 2017 Galvanised 30 * 1 Jan 2004 Steel 40 * 1 Jan 2004 Weighbridges - see Table B Weighbridges Quality control assets: Laboratory testing equipment (including near infrared analysers) 10 * 1 Jul 2017 Test kitchen assets (including dough makers, breadmakers, ovens, provers) 10 * 1 Jul 2017 Test mills 25 * 1 Jul 2017 Malt manufacturing assets: Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners) 15 * 1 Jul 2008 Barley and malt handling assets: Augers, conveyors and elevators 15 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Germination assets: Above/below floor cleaning systems 15 * 1 Jul 2008 Aeration blowers 15 * 1 Jul 2008 Carbon dioxide (CO2) extraction units 15 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Kiln assets: Fans 15 * 1 Jul 2008 Gas burners 15 * 1 Jul 2008 Heat exchanger systems 20 * 1 Jul 2008 Heat recovery systems 20 * 1 Jul 2008 Kilns: Concrete 40 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) 15 * 1 Jul 2008 Steeping assets: Above floor/below floor cleaning systems 15 * 1 Jul 2008 Slurry tanks 25 * 1 Jul 2008 Steeping vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Rice milling assets: Grain cleaning, milling and refining assets: Colour sorters 10 * 1 Jul 2017 De-stoners (including aspirators) 15 * 1 Jul 2017 Extraction and evaporation assets (including blowers, dust collectors, dryers, fans) 15 * 1 Jul 2017 Flow weighers 20 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Length graders 20 * 1 Jul 2017 Paddy cleaners and pre-cleaners 20 * 1 Jul 2017 Paddy separators 15 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Thickness grading assets (including scalpers and rotary screens) 20 * 1 Jul 2017 Whiteners (including abrasive and friction whiteners) 15 * 1 Jul 2017 Packaging assets: Cartoning assets (including bagging machines, bag sealers, carton and case erecting, packing and closing machines) - see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Weighers 20 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) - see Table B Packaging machines Product and raw material handling and receiving assets: Augers, conveyors and elevators 15 * 1 Jul 2017 Quality control assets: Inspection equipment (including check weighers and metal detectors) 10 * 1 Jul 2017 Laboratory equipment (including moisture testing machines) 10 * 1 Jul 2017 Magnets 10 * 1 Jul 2017 Support assets: Air compressors - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Fumigation systems 15 * 1 Jul 2017 Cereal and pasta product manufacturing (11620) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary assets: Bin washers 15 * 1 Jul 2008 Blowers and fans: Generally 25 * 1 Jul 2008 Used in materials handling 15 * 1 Jul 2008 Clean-in-place (CIP) systems 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dust collection assets (including cyclones) 20 * 1 Jul 2008 Extrusion die washers 5 * 1 Jul 2008 Racks and shelving 20 * 1 Jul 2008 Scales (electronic scales and load cells) 10 * 1 Jul 2008 Water chillers 20 * 1 Jul 2008 Water filtration and softening assets (including reverse osmosis assets) 15 * 1 Jul 2008 Cereal food manufacturing assets: Baked cereal bar product manufacturing assets - see Table A Bakery product manufacturing (11710 to 11740) Cold formed and nut based cereal bar manufacturing assets: Cooling tunnels 20 * 1 Jul 2008 Enrobers 12 ½ * 1 Jul 2008 Guillotines 15 * 1 Jul 2008 Slab formers (sheeters) 15 * 1 Jul 2008 Slitters 15 * 1 Jul 2008 Spreaders 15 * 1 Jul 2008 Syrup cookers and kettles (including fire cookers) 15 * 1 Jul 2008 Tempering machines 15 * 1 Jul 2008 General cereal food processing assets: Blenders and mixers (including drum mixers, paddle blenders/mixers and ribbon blenders/mixers) 15 * 1 Jul 2008 Ovens (electric and gas-fired) 20 * 1 Jul 2008 Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed cereal manufacturing assets): Coating assets (including coating applicators and drum coaters) 15 * 1 Jul 2008 Cookers 15 * 1 Jul 2008 Delumpers (lump breakers) 10 * 1 Jul 2008 Dryers: Flite dryers 30 * 1 Jul 2008 Fluid bed dryers 20 * 1 Jul 2008 Others (including belt and coating dryers) 15 * 1 Jul 2008 Extruders 20 * 1 Jul 2008 Feeders (including loss-in-weight and screwtype feeders) 10 * 1 Jul 2008 Milling machines (including flaking mills, pellet mills and shredding mills) 20 * 1 Jul 2008 Steam preconditioners 10 * 1 Jul 2008 Packaging assets (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc) 12 * 1 Jul 2008 Pasta manufacturing assets: Blenders and mixers 15 * 1 Jul 2008 Cooling assets (including chillers and coolers) 10 * 1 Jul 2008 Dryers 15 * 1 Jul 2008 Extrusion dies 2 * 1 Jul 2008 Fill preparation assets: Cookers/kettles 15 * 1 Jul 2008 Mincers 15 * 1 Jul 2008 Long goods/short goods pasta making assets (including blanchers/cookers, formers, gnocchi making machines, laminators, presses, ravioli making machines, sheeters etc) 12 ½ * 1 Jul 2008 Pasteurisers 15 * 1 Jul 2008 Product and raw material receiving and handling assets: Aspirators 20 * 1 Jul 2008 Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc): Mild and stainless steel 15 * 1 Jul 2008 Others (including plastic and fibreglass) 10 * 1 Jul 2008 Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders) 15 * 1 Jul 2008 Conveyors (including belt, bucket, roller and screw conveyors) 15 * 1 Jul 2008 Silos: Steel 30 * 1 Jul 2008 Used for flour (semolina) 25 * 1 Jul 2008 Storage tanks (including jacketed tanks) 20 * 1 Jul 2008 Tipping stations (tote bin dumpers) 15 * 1 Jul 2008 Quality control assets: Metal detectors 10 * 1 Jul 2008 X-ray detectors 5 * 1 Jul 2008 Bakery product manufacturing (11710 to 11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray units, pan cleaners, and topping applicators) 15 * 1 Jan 2002 Automatic pan storage units 20 * 1 Jan 2002 Automatic product handling assets (including basket loaders and basket stackers) 15 * 1 Jan 2002 Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) 20 * 1 Jan 2002 Conveyors: Generally 15 * 1 Jan 2002 Infloor 12 * 1 Jan 2002 Cooling and refrigeration assets: Cooling tunnels, tray and vacuum coolers 20 * 1 Jan 2002 Freezers (including blast freezer, plate freezer) 15 * 1 Jan 2002 Spiral coolers, spiral freezers 10 * 1 Jan 2002 Final provers (mechanical type) 15 * 1 Jan 2002 Final provers (rack type) 8 * 1 Jan 2002 Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weighers, extruders, final moulder/panners, first/intermediate provers, gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow handers, sheeters and stampers) 12 ½ * 1 Jan 2002 Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) 15 * 1 Jan 2002 Ovens: Rack ovens 8 * 1 Jan 2002 Tray type ovens (including swing tray) 20 * 1 Jan 2002 Tunnel ovens: Generally 20 * 1 Jan 2002 Lidding systems 10 * 1 Jan 2002 Packaging assets (including accumulators, bag closers, bread baggers, box and carton making machines, finished product check weighers, flow wrappers, metal detectors, robotic pick and place assets and shrink wrappers) 10 * 1 Jan 2002 Proof and bake systems: Spiral oven 15 * 1 Jan 2002 Spiral prover 10 * 1 Jan 2002 Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) 12 ½ * 1 Jan 2002 Slicers (including bread band slicers, cake slicers and reciprocating blade slicers) 10 * 1 Jan 2002 Storage, feeding and ingredient handling assets: Flour silos 25 * 1 Jan 2002 Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002 Weighers 10 * 1 Jan 2002 Bakery product manufacturing (non-factory based) (11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Retail bread, biscuit, cake and pastry baking assets: Bread slicers 7 * 1 Jan 2002 Bun dividers/rounders 8 * 1 Jan 2002 Fixed bowl spiral mixers 7 * 1 Jan 2002 Hydraulic dough dividers 7 * 1 Jan 2002 Moulders 8 * 1 Jan 2002 Ovens (convection) 8 * 1 Jan 2002 Ovens (multi-decked, rotating rack or static rack, rotating deck) 10 * 1 Jan 2002 Planetary mixers 7 * 1 Jan 2002 Provers/prover retarders 6 * 1 Jan 2002 Semi-automated baguette, bread and bread roll making assets 12 * 1 Jan 2002 Semi-automated doughnut making assets 8 * 1 Jan 2002 Sugar manufacturing (11810) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sugar milling assets: Cane delivery assets: Cane bin assets: Rail bins 20 * 1 Jul 2011 Rail bin automatic coupling/de-coupling devices 12 * 1 Jul 2011 Road bins 12 * 1 Jul 2011 Rail assets (excluding cane bin assets) - see Table A Rail freight and passenger transport services (47100 to 47200) Receival station assets: Cane levellers 20 * 1 Jul 2011 Cane receival hoppers 25 * 1 Jul 2011 Tipplers 25 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Cane juice extraction assets: Cane shredding machines (incorporating drives) 30 * 1 Jul 2011 Crushing mills (incorporating drives) 30 * 1 Jul 2011 Rotary juice screens 15 * 1 Jul 2011 Cane juice filtration and clarification assets: Clarifiers 25 * 1 Jul 2011 Flash tanks 20 * 1 Jul 2011 Juice heaters 20 * 1 Jul 2011 Lime and mud storage bins 25 * 1 Jul 2011 Lime slakers 20 * 1 Jul 2011 Mud mixers/minglers 20 * 1 Jul 2011 Rotary vacuum mud filters 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Crystallisers 20 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Massecuite re-heaters 20 * 1 Jul 2011 Seed vessels 20 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Molasses storage assets: Coolers 15 * 1 Jul 2011 Dams (earthworks only) 40 * 1 Jul 2011 Dam bladders and covers 12 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Power generation assets: Ash filters (including rotary and horizontal belt vacuum filters) 15 * 1 Jul 2011 Bagasse handling assets: Bagacillo collection systems 15 * 1 Jul 2011 Bagasse bins (incorporating stacking and reclaim systems) 30 * 1 Jul 2011 Other power generation assets - see Table A Electricity supply (26110 to 26400) Sugar drying and storage assets: Hoppers (weigh and feed) 25 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar storage bins and silos 30 * 1 Jul 2011 Vibratory screens 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Programmable logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures) 20 * 1 Jul 2011 Conveyor belt weighers 15 * 1 Jul 2011 Dust collectors (including ducting, but excluding bagacillo collection systems) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Laboratory assets: Cutter grinders 15 * 1 Jul 2011 Moisture determination ovens 10 * 1 Jul 2011 Polarimeters 10 * 1 Jul 2011 Rotary juice samplers 15 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Wet disintegrators 15 * 1 Jul 2011 Overhead cranes - see Table B Cranes Piping and valves: Piping: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Tanks (excluding molasses storage tanks): Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Water treatment and cooling assets: Clarifiers 25 * 1 Jul 2011 Cooling and effluent ponds 40 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Ion exchange systems 15 * 1 Jul 2011 Sugar refining assets: Affination assets: Centrifugals 25 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Melter liquor screens 15 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Clarification and de-colourising assets: Carbon regeneration kilns 15 * 1 Jul 2011 Clarifiers 25 * 1 Jul 2011 Deep bed filters 30 * 1 Jul 2011 De-colourising columns: Carbon based 30 * 1 Jul 2011 Resin based 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15 * 1 Jul 2011 Bottling assets: Bottle capping, filling and unscrambling machines 15 * 1 Jul 2011 Syrup and treacle filter presses 15 * 1 Jul 2011 UV disinfectors 15 * 1 Jul 2011 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2011 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2011 Inspection equipment (including check weighers, metal detectors, counting machines) 10 * 1 Jul 2011 Multihead and singlehead weighers 15 * 1 Jul 2011 Palletisers and de-palletisers 15 * 1 Jul 2011 Product identification labellers (including decorating, applicator and coding machines) 10 * 1 Jul 2011 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 15 * 1 Jul 2011 Sugar receival, drying, screening, and storage assets: Bins, hoppers and silos 30 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar throwers 15 * 1 Jul 2011 Vibratory screens (including graders and scalpers) 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Boilers (packaged type only) 20 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Program logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures): Packaging conveyors 15 * 1 Jul 2011 Other conveyors 20 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Dust collectors (including ducting) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Pipes and valves: Pipes: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Refractometers 10 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Tanks: Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Confectionery manufacturing (11820) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chocolate making assets: Conches 20 * 1 Jul 2016 Pre-refiners 12 * 1 Jul 2016 Refiners 10 * 1 Jul 2016 Tempering machines 15 * 1 Jul 2016 Enrobers (chocolate, coconut etc) 15 * 1 Jul 2016 Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc) 15 * 1 Jul 2016 Jelly and sugar lolly making assets: Cleaners (brush and laser) 10 * 1 Jul 2016 Coating and dusting machines 15 * 1 Jul 2016 Depositors (including nozzle plates, pistons and pumps) 12 * 1 Jul 2016 Mouldboards and trays 7 * 1 Jul 2016 Oiling machines 15 * 1 Jul 2016 Starch conditioners 10 * 1 Jul 2016 Starch moguls 10 * 1 Jul 2016 Packaging assets: Bagging machines (including flow wrappers, form fill seal machines, shaped foil wrappers, stick/bunch/sleeve wrappers etc) 15 * 1 Jul 2016 Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) 12 * 1 Jul 2016 Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) 8 * 1 Jul 2016 Multihead and singlehead weighers 10 * 1 Jul 2016 Panning assets: Belt panners 15 * 1 Jul 2016 Coating and polishing panners 20 * 1 Jul 2016 Sugar panners 12 * 1 Jul 2016 Support assets: Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) 15 * 1 Jul 2016 Cooling tunnels 17 * 1 Jul 2016 Cutters and guillotines 12 * 1 Jul 2016 Moulds 4 * 1 Jul 2016 Tanks and vats (chocolate, egg, syrup etc) 14 * 1 Jul 2016 Prepared animal and bird feed manufacturing (11920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pet food manufacturing assets: Dry process assets: Batching systems 15 * 1 Jul 2013 Blowing systems 15 * 1 Jul 2013 Coating assets (including oil, tumble and vacuum coaters) 10 * 1 Jul 2013 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2013 Cooling systems (including fans and cyclones) 10 * 1 Jul 2013 Dehumidifying systems (including silo munters) 10 * 1 Jul 2013 Dosing systems (including liquid) 10 * 1 Jul 2013 Dryers 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Hammer mills 15 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Ovens (including horizontal, tunnel and vertical) 15 * 1 Jul 2013 Pre-conditioners 10 * 1 Jul 2013 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2013 Can and tray labelling assets 10 * 1 Jul 2013 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2013 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2013 Multihead and singlehead weighers 10 * 1 Jul 2013 Palletisers and depalletisers 15 * 1 Jul 2013 Robotic lid, tray and sealing assets 10 * 1 Jul 2013 Robotic pick and place assets 10 * 1 Jul 2013 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2013 Raw material receiving, storage and handling assets: Chutes 15 * 1 Jul 2013 Conveyors (including belt, chain, drag, screw and walking beam conveyors) 15 * 1 Jul 2013 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2013 Hoppers (including batch and weigh hoppers) 15 * 1 Jul 2013 Receival assets 15 * 1 Jul 2013 Screw and weigh belt feeders 10 * 1 Jul 2013 Silos 20 * 1 Jul 2013 Storage bins 20 * 1 Jul 2013 Tanks (including holding, liquid storage and water) 20 * 1 Jul 2013 Support assets: Access platforms 20 * 1 Jul 2013 Air compressors and receivers 10 * 1 Jul 2013 Bins (including tippers and raw material bins) 15 * 1 Jul 2013 Boilers 20 * 1 Jul 2013 Cleaning systems (including vacuum) 15 * 1 Jul 2013 Contra shears and drum filters 10 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2013 Effluent pumps 10 * 1 Jul 2013 Effluent screens and filters 10 * 1 Jul 2013 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2013 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2013 Laboratory and analysing assets (including probes and samplers) 10 * 1 Jul 2013 Pumps (including liquid feed) 10 * 1 Jul 2013 Racking 20 * 1 Jul 2013 Safety systems 20 * 1 Jul 2013 Waste water ponds 25 * 1 Jul 2013 Waste water treatment assets 20 * 1 Jul 2013 Weighing assets (including weigh cells, heads and hoppers) 10 * 1 Jul 2013 Wet process assets: Air purification and recycling systems 10 * 1 Jul 2013 Basket tippers 10 * 1 Jul 2013 Blending, dicing and mincing assets 10 * 1 Jul 2013 Blowers 15 * 1 Jul 2013 Canning and tray assets including closers and fillers 10 * 1 Jul 2013 Chillers 15 * 1 Jul 2013 Cooling towers 15 * 1 Jul 2013 Cool rooms 15 * 1 Jul 2013 Cutting assets (including knife and blade assemblies) 10 * 1 Jul 2013 Dewatering assets 10 * 1 Jul 2013 Drying assets 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Freezers 15 * 1 Jul 2013 Frozen block warmers 10 * 1 Jul 2013 Gravy make-up stations 15 * 1 Jul 2013 Grinders 10 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mix slides and chutes 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Pallet lifters and hoists 10 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Retort cooking vessels 15 * 1 Jul 2013 Retort trays 15 * 1 Jul 2013 Seal thickness testing assets 10 * 1 Jul 2013 Slicing and shredding assets 10 * 1 Jul 2013 Stacking assets 15 * 1 Jul 2013 Prepared animal and bird feed manufacturing assets generally: Batching, grinding and mixing assets: Bins (including mash, outloading, surge, supply and raw material bins) 30 * 1 Jul 2012 Control systems (including batching systems) 10 * 1 Jul 2012 Dressers 10 * 1 Jul 2012 Drum magnets 10 * 1 Jul 2012 Evaporative coolers 10 * 1 Jul 2012 Grinders 10 * 1 Jul 2012 Hammer and roller mills 15 * 1 Jul 2012 Heating chambers (including coils and heat exchangers) 12 * 1 Jul 2012 Hoppers (including expansion, grinder, weigh and surge hoppers) 25 * 1 Jul 2012 Liquid tanks (including molasses and tallow) 20 * 1 Jul 2012 Load cells 10 * 1 Jul 2012 Mixers (including paddle, premix and ribbon screw) 20 * 1 Jul 2012 Pumps (including heat, molasses and water pumps) 7 * 1 Jul 2012 Rotary valves 15 * 1 Jul 2012 Shears 15 * 1 Jul 2012 Turn heads 20 * 1 Jul 2012 Drying, coating, cooling and addition assets: Coating assets (including oil, tumble and vacuum coaters) 12 * 1 Jul 2012 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2012 Cooling fans and cyclones 10 * 1 Jul 2012 Dryers 15 * 1 Jul 2012 Injection systems (including tallow) 15 * 1 Jul 2012 Meters (including counterflow meters) 10 * 1 Jul 2012 Post pellet addition systems (incorporating mixers) 10 * 1 Jul 2012 Screening and sieving assets 10 * 1 Jul 2012 Vacuum pump and piping 15 * 1 Jul 2012 Liquid feed assets: Augers, conveyors and elevators 7 * 1 Jul 2012 Bladders for molasses ponds 10 * 1 Jul 2012 Bulk bag hangers 10 * 1 Jul 2012 Covers for molasses ponds 10 * 1 Jul 2012 Hoppers 10 * 1 Jul 2012 Liners for tanks 5 * 1 Jul 2012 Micro scales 7 * 1 Jul 2012 Mixers 10 * 1 Jul 2012 Mixing tanks for clay and other products 15 * 1 Jul 2012 Pumps: Acid and urea pumps 3 * 1 Jul 2012 Heat, molasses and water pumps 10 * 1 Jul 2012 Silos (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 Storage tanks (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2012 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines) 10 * 1 Jul 2012 Multihead and singlehead weighers 10 * 1 Jul 2012 Palletisers and depalletisers 15 * 1 Jul 2012 Robotic pick and place, lid, tray and sealing assets 10 * 1 Jul 2012 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2012 Pre-conditioning and extrusion assets: Boilers 20 * 1 Jul 2012 Conditioners 10 * 1 Jul 2012 Crumble rollers 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Pellet presses (including air flow and die feeder presses) 15 * 1 Jul 2012 Pellet testers 10 * 1 Jul 2012 Raw material receiving, storage and handling assets: Augers 10 * 1 Jul 2012 Bulkheads 20 * 1 Jul 2012 Chutes, deadboxes and diverters 10 * 1 Jul 2012 Conveyors (including belt, drag, grain and screw conveyors) 15 * 1 Jul 2012 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2012 Grain cleaning and shifting assets (including grain blowers and grain shifters) 15 * 1 Jul 2012 Grain transfer drag chains 15 * 1 Jul 2012 Portable conveying assets (including augers and belt conveyors) 5 * 1 Jul 2012 Receival pits 30 * 1 Jul 2012 Rotary and slide gates 10 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Storage bins 20 * 1 Jul 2012 Support assets: Air compressors 10 * 1 Jul 2012 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2012 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2012 Feed delivery bins 15 * 1 Jul 2012 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2012 Grain vacuum and silo sampling probes 5 * 1 Jul 2012 Laboratory assets (including grain testing assets) 10 * 1 Jul 2012 Near infrared transmission systems and analysers 7 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Other food product manufacturing n.e.c. (11990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coffee processing assets: Bins and hoppers (including gravity bins and holding bins) 20 * 1 Jul 2012 De-stoners, gravity separators and magnetic separators 20 * 1 Jul 2012 Extraction and evaporation assets (including decanters, evaporators/finishers, flash vessels/stripping columns, pressure vessels/cells, separators/clarifiers, spray driers, strainers and wet scrubbers) 20 * 1 Jul 2012 Grinders 20 * 1 Jul 2012 Material handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2012 Packaging assets: Form fill and seal packaging machines (including flat bottom, flat top and bottom, pillow shape, stand up and vacuum brick pack packaging machines) 12 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 12 * 1 Jul 2012 Multihead weighers 12 * 1 Jul 2012 Process control valves 10 * 1 Jul 2012 Roasters (including cooling trays) 20 * 1 Jul 2012 Sample roasters 15 * 1 Jul 2012 Silos 25 * 1 Jul 2012 Smoke/odour elimination systems (incorporating afterburners, housing and piping) 15 * 1 Jul 2012 Support assets: Air compressors 12 * 1 Jul 2012 Boiler house assets 20 * 1 Jul 2012 Clean-in-place (CIP) systems 15 * 1 Jul 2012 Control system assets (including programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Laboratory assets: Electronic (including analysers and spectrometers) 7 * 1 Jul 2012 Generally 10 * 1 Jul 2012 Pipes 20 * 1 Jul 2012 Pumps 20 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Scales 10 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals): Ancillary and support assets: Air compression assets: Air dryers 10 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Compressors and packaged air compression systems 15 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Clean-in-place (CIP) assets 10 * 1 Jul 2012 Control systems generally 10 * 1 Jul 2012 Conveyors (including auger conveyors, belt conveyors, bucket elevators, flume conveyors roller conveyors, web conveyors etc) 15 * 1 Jul 2012 Dust collection systems 20 * 1 Jul 2012 Fire control assets - use any relevant determination in Table B Frying oil reclaiming and cleansing systems (incorporating filtration equipment, storage tanks and ventilation hoods) 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Holding and storage tanks generally (including water storage tanks) 20 * 1 Jul 2012 Piping and reticulation lines (excluding fire water pipes) 25 * 1 Jul 2012 Pumps (including cavity pumps, centrifugal pumps, lobe pumps etc) 10 * 1 Jul 2012 Refrigeration and freezing assets: Chilled water systems generally (including chillers, condensers and cooling towers) 15 * 1 Jul 2012 Cooling tunnels 20 * 1 Jul 2012 Freezers: Generally (including blast freezers and plate freezers) 15 * 1 Jul 2012 Spiral freezers 10 * 1 Jul 2012 Insulation panels used in cold stores, cool rooms, freezer rooms etc - see Table B Refrigeration assets Uninterruptible power supply (UPS) assets - see Table B Power supply assets Valves 10 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding lagoon and pond covers) 25 * 1 Jul 2012 Blowers 20 * 1 Jul 2012 Clarifiers (including dissolved air floatation equipment and screens) 20 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Lagoons and ponds 40 * 1 Jul 2012 Lagoon and pond covers 12 * 1 Jul 2012 Lagoon and pond liners 20 * 1 Jul 2012 Reverse osmosis system assets 20 * 1 Jul 2012 Sludge dewatering assets (including filters, separators etc) 15 * 1 Jul 2012 Water treatment filters (including carbon filters and membrane filters) 10 * 1 Jul 2012 Frozen appetiser and finger food manufacturing assets: Appetiser forming machines 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixing assets (including meat mincers, meat mincer/blenders, mixer/grinding machines and mixers generally) 15 * 1 Jul 2012 Frozen lasagne manufacturing assets generally (including cookers, cutters, depositors, extruders, lasagne making machines, mixers and sheeters) 15 * 1 Jul 2012 Frozen pasta product manufacturing assets generally - use any relevant determination made for pasta manufacturing assets in Table A Cereal and pasta product manufacturing (11620) Frozen pizza manufacturing assets: Pizza base making assets: Dough mixers 15 * 1 Jul 2012 Ovens 20 * 1 Jul 2012 Pizza base forming and sheeting assets (including chunking units, cutters, extruders, laminators, spiker rollers etc) 15 * 1 Jul 2012 Proofers 15 * 1 Jul 2012 Pizza sauce and topping application assets (including can opening machines, cheese shredding assets, depositors, enrobers, topping applicators and water coating sprayers) 15 * 1 Jul 2012 Pocket pizza making machines 15 * 1 Jul 2012 Frozen potato product manufacturing assets (including french fries/potato chips, potato flake, potato shred and shred product manufacturing assets): Pre-processing assets: Deskinners and peelers: Abrasive/brush peelers 12 * 1 Jul 2012 Steam peelers 10 * 1 Jul 2012 Destoners 20 * 1 Jul 2012 Sizing and sorting assets: Electronic sorters 10 * 1 Jul 2012 Mechanical sizers (including roller sizers and screen shaker sizers) 15 * 1 Jul 2012 Trim tables (roller inspection tables) 20 * 1 Jul 2012 Washers and brushers (including barrel washers, flat bed brushers, polishers and pre-cleaner wet hopper washers) 12 * 1 Jul 2012 Processing assets generally: Batter enrobers 10 * 1 Jul 2012 Blanchers 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Cutters: Mechanical cutters 10 * 1 Jul 2012 Water based (hydro) cutters 15 * 1 Jul 2012 Dicers 10 * 1 Jul 2012 Dosing systems for dextrose and SAPP application etc 15 * 1 Jul 2012 Dryers: Flake drum dryers 20 * 1 Jul 2012 Generally (including dewatering dryers) 15 * 1 Jul 2012 Flake breakers 10 * 1 Jul 2012 Forming drums/machines 10 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Pre-heaters 15 * 1 Jul 2012 Shredders 10 * 1 Jul 2012 Trimming and grading assets (including shaker screen tables used in grading finished products and nubbin removal, sliver removers etc) 10 * 1 Jul 2012 Frozen pre-prepared meal manufacturing assets (including cookers and kettles, depositors, fillers, meat injectors and tenderisers, mixers, multihead weighers, ovens, particle and sauce applicators and rice/pasta cookers) 15 * 1 Jul 2012 Ingredient receiving and handling assets: Bins and hoppers (including holding bins, intermediate bulk containers, tote bins etc): Mild and stainless steel 15 * 1 Jul 2012 Others (including plastic and fibreglass) 8 * 1 Jul 2012 Potato storage assets: Air handling system assets used in potato storage structures: Aeration pipes 25 * 1 Jul 2012 Control systems 15 * 1 Jul 2012 Fans 15 * 1 Jul 2012 Humidification assets (humidifiers etc) 10 * 1 Jul 2012 Refrigeration assets (refrigeration units etc) 12 * 1 Jul 2012 Potato pilers (bin pilers) 20 * 1 Jul 2012 Silos (flour) 25 * 1 Jul 2012 Tippers and unloaders (including bin tippers and unloaders, bulker bag unloaders and tote tippers and unloaders) 12 * 1 Jul 2012 Trolleys (for cooked rice etc) 5 * 1 Jul 2012 Packaging and quality control assets: Accumulators 12 * 1 Jul 2012 Adhesive applicators 7 * 1 Jul 2012 Cartoners (including inner and outer cartoning machines) 15 * 1 Jul 2012 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2012 Case sealing machines 10 * 1 Jul 2012 Checkweighers 10 * 1 Jul 2012 Coding machines (including laser coding machines) 8 * 1 Jul 2012 Flow wrappers 10 * 1 Jul 2012 Form fill and seal assets (including bagging units and multihead weighers) 15 * 1 Jul 2012 Heat shrink tunnels 10 * 1 Jul 2012 Metal detectors 10 * 1 Jul 2012 Palletisers 12 * 1 Jul 2012 Palletising robots 10 * 1 Jul 2012 Pallet wrappers 12 * 1 Jul 2012 Product loaders and stackers 15 * 1 Jul 2012 Tray denesters 15 * 1 Jul 2012 Tray sealers 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 X-ray detectors 10 * 1 Jul 2012 Peanut processing assets: Aeration units 15 * 1 Jul 2009 Aspirators 10 * 1 Jul 2009 Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc) 15 * 1 Jul 2009 Blanchers 10 * 1 Jul 2009 Cleaning assets: De-stoners and gravity separators 20 * 1 Jul 2009 Pre-cleaners (intake cleaners) 15 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Dust collection assets (including ductwork, dust collectors, extraction fans etc) 20 * 1 Jul 2009 Fryers 10 * 1 Jul 2009 Granulators 12 * 1 Jul 2009 Laboratory assets: Generally 10 * 1 Jul 2009 Laboratory analysers 5 * 1 Jul 2009 Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2009 Ovens (including roasters and dryers) 10 * 1 Jul 2009 Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) 10 * 1 Jul 2009 Peanut oil crushing assets: Cookers 15 * 1 Jul 2009 Screw presses/expeller presses 13 * 1 Jul 2009 Quality control assets: Magnets and magnetic separators 7 * 1 Jul 2009 Metal detectors 10 * 1 Jul 2009 X-ray units 5 * 1 Jul 2009 Refrigeration units 20 * 1 Jul 2009 Sampling assets: Sample grinders and shellers 10 * 1 Jul 2009 Sieve tables and picking belt decks 20 * 1 Jul 2009 Moisture meters 5 * 1 Jul 2009 Scales 5 * 1 Jul 2009 Shellers 20 * 1 Jul 2009 Silos (metal) 30 * 1 Jul 2009 Sorting and sizing assets: Electronic/laser sorters (including colour sorters) 10 * 1 Jul 2009 Generally (including vibrating sieves, shaker decks and sizing shakers) 20 * 1 Jul 2009 Tipping units 20 * 1 Jul 2009 Transformers 40 * 1 Jul 2009 Tea processing assets: Bins (including receiving and refrigerated) 15 * 1 Jul 2012 Bin tippers 20 * 1 Jul 2012 Classifiers and shredders 20 * 1 Jul 2012 Dryers (including primary, secondary and final) 20 * 1 Jul 2012 Fermenters (oxidizers) 20 * 1 Jul 2012 Fibre extractors 20 * 1 Jul 2012 Laboratory assets: Generally 15 * 1 Jul 2012 Laboratory analysers 10 * 1 Jul 2012 Materials handling assets (including augers, belt conveyors, bucket elevators, vibratory conveyors, structures, gearboxes and motors) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers and roll wrapping machines) 15 * 1 Jul 2012 Packaging machines: Form fill and seal packaging machines 15 * 1 Jul 2012 Generally (including flat bottom, flat top and bottom, pillow shape and stand up packaging machines) 15 * 1 Jul 2012 Vacuum brick pack packaging machines 15 * 1 Jul 2012 Tea packaging assets generally (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, shrink wrappers and stretch wrappers etc) 15 * 1 Jul 2012 Pre dryers 20 * 1 Jul 2012 Rollers (including crush tear and curl (CTC), electrostatic, secondary and final) 20 * 1 Jul 2012 Rotovanes 20 * 1 Jul 2012 Support assets: Air compression assets (including air dryers, air receivers and compressors) 12 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Bulka bags 5 * 1 Jul 2012 Control system assets (including control cabinets and switchgear, instrumentation, programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Switchboards 20 * 1 Jul 2012 Vibratory screens 20 * 1 Jul 2012 Withering troughs (incorporating controls and sensors) 25 * 1 Jul 2012 Soft drink, cordial and syrup manufacturing (12110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and UV filters) 15 * 1 Jul 2009 Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400) Ice manufacturing assets (excluding dry ice manufacturing assets): Ammonia tank liquid receivers 20 * 1 Jul 2016 Compressors 12 * 1 Jul 2016 Condensers and cooling towers 10 * 1 Jul 2016 Ice cabinets: Display merchandisers 5 * 1 Jul 2016 Hydraulic lift trailers 10 * 1 Jul 2016 Mobile ice boxes 7 * 1 Jul 2016 Ice makers 25 * 1 Jul 2016 Support assets: Augers 20 * 1 Jul 2016 Bagging assets (including air compressors, baggers, sealers etc) 8 * 1 Jul 2016 Block pressers 10 * 1 Jul 2016 Conveyors (including elevators, conveyors and belts) 10 * 1 Jul 2016 Ice rake assemblies 8 * 1 Jul 2016 Ice storage bins, feed bins and rake bins 20 * 1 Jul 2016 Packaging assets: Filling and sealing assets: Capping machines 15 * 1 Jul 2009 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2009 Cooling and warming tunnels 10 * 1 Jul 2009 Filling machines (including bag in box fillers, cup fillers and aseptic fillers) 20 * 1 Jul 2009 Induction sealers 10 * 1 Jul 2009 Inspection machines 10 * 1 Jul 2009 Handling assets: Bottle and can rinsing machines 20 * 1 Jul 2009 Depalletisers 20 * 1 Jul 2009 Pallet binders 10 * 1 Jul 2009 Palletisers 20 * 1 Jul 2009 Strap cutting machines 10 * 1 Jul 2009 Stretch wrappers 15 * 1 Jul 2009 Packing assets: Carton packers 15 * 1 Jul 2009 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2009 Label applicators 7 * 1 Jul 2009 Labellers 15 * 1 Jul 2009 Multipack machines 10 * 1 Jul 2009 Shrink wrappers 15 * 1 Jul 2009 Tunnel pasteurisers 10 * 1 Jul 2009 Support assets: Additive dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Air compressors and receivers 20 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Carbonators (including controls, pumps and valves) 20 * 1 Jul 2009 Centrifuges 15 * 1 Jul 2009 Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009 Control system assets (excluding personal computers, but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2009 Conveyers 15 * 1 Jul 2009 Heat exchangers 15 * 1 Jul 2009 Laboratory equipment 10 * 1 Jul 2009 Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) 15 * 1 Jul 2009 Pipes 25 * 1 Jul 2009 Pumps 15 * 1 Jul 2009 Syrup preparation assets (including tanks) 15 * 1 Jul 2009 Valves 10 * 1 Jul 2009 Waste water treatment assets: Aerators 20 * 1 Jul 2009 Anaerobic bio gas system assets 25 * 1 Jul 2009 Blowers 20 * 1 Jul 2009 Clarifiers 20 * 1 Jul 2009 Digester/aeration tanks 25 * 1 Jul 2009 Reverse osmosis system assets 20 * 1 Jul 2009 Weighers 20 * 1 Jul 2009 Tanks: Hot water 25 * 1 Jul 2009 Liquid carbon dioxide (CO2) storage 20 * 1 Jul 2009 Storage: Chemical storage 20 * 1 Jul 2009 Generally 30 * 1 Jul 2009 Beer manufacturing (except non-alcoholic beer) (12120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beer filtration assets: Beer filters 20 * 1 Jul 2008 Filter media make up assets 20 * 1 Jul 2008 Mash filters 20 * 1 Jul 2008 Brewing assets: Grist hoppers 25 * 1 Jul 2008 Mash tuns 25 * 1 Jul 2008 Lauter tuns 25 * 1 Jul 2008 Spent grains transfer system assets 20 * 1 Jul 2008 Wort kettles 25 * 1 Jul 2008 Whirlpool vessels 25 * 1 Jul 2008 Cellaring assets: Carbonators (including controls, pumps and valves) 20 * 1 Jul 2008 Centrifuges 15 * 1 Jul 2008 De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Yeast filters/dryers 15 * 1 Jul 2008 Yeast propagators 20 * 1 Jul 2008 Malt handling and cleaning assets: Augers/conveyers and elevators 15 * 1 Jul 2008 Dust extractors 20 * 1 Jul 2008 Grain cleaning assets (including screeners, destoners and magnetic separators) 20 * 1 Jul 2008 Malt milling machines (including hammer and roller mills) 20 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighers 20 * 1 Jul 2008 Packaging assets: Bottle and can filling and sealing assets: Filling machines 20 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Bottle and can handling assets: Bottle and can rinsing machines 20 * 1 Jul 2008 Depalletisers 20 * 1 Jul 2008 Palletisers 20 * 1 Jul 2008 Bottle and can packing assets: Carton packers 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Labellers 15 * 1 Jul 2008 Multipack machines 10 * 1 Jul 2008 Outer date coders 7 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Tunnel pasteurisers 10 * 1 Jul 2008 Conveyers 15 * 1 Jul 2008 Keg line assets: Capping machines 15 * 1 Jul 2008 Coding machines 7 * 1 Jul 2008 External washing machines 20 * 1 Jul 2008 Internal washer and filler machines 20 * 1 Jul 2008 Kegs (stainless steel) 15 * 1 Jul 2013 Pasteurisers 20 * 1 Jul 2008 Support assets: Additive and hops dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Air compressors and receivers 20 * 1 Jul 2008 Boilers 20 * 1 Jul 2008 Carbon dioxide (CO2) recovery system assets: Gas collection and storage assets (including pipes bladders and tanks) 25 * 1 Jul 2008 Gas processing assets 20 * 1 Jul 2008 Vaporisation system assets 20 * 1 Jul 2008 Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control system assets (excluding personal computers) 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2008 Pipes 25 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Vapour condensers 15 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Anaerobic bio gas system assets 25 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Tanks: Beer fermentation and storage 30 * 1 Jul 2008 Chemical storage 20 * 1 Jul 2008 Cold service storage 25 * 1 Jul 2008 Condensate collection 25 * 1 Jul 2008 Hot service storage 25 * 1 Jul 2008 Liquid carbon dioxide (CO2) storage 20 * 1 Jul 2008 Trub 25 * 1 Jul 2008 Yeast storage 25 * 1 Jul 2008 Spirit manufacturing (12130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barrels, tanks and tuns: Barrels or casks (wooden): Capacity greater than 150 litres 10 * 1 Jul 2018 Capacity of 150 litres or less 4 * 1 Jul 2018 Fermenters, washbacks, vats and holding tanks 25 * 1 Jul 2018 Intermediate bulk containers (IBC) 8 * 1 Jul 2018 Mash tuns and lauter tuns 20 * 1 Jul 2018 Bottling assets: Bottle fillers: Automated (including bottle rinsers/washers, cappers, capsule applicators and foilers) 15 * 1 Jul 2018 Manual 7 * 1 Jul 2018 Labellers 10 * 1 Jul 2018 Printers and ink coders 8 * 1 Jul 2018 Distillation assets Laboratory and testing assets (including alcoholmeters, alcolyzers, density meters, gas chromatographs, Graham condensers, homogenisers, hydrometers, Inland Revenue condensers and sugar testers) 7 * 1 Jul 2018 Stainless steel stills (continuous/vacuum stills, marc stills producing grape spirit, neutral spirit or potable ethanol [incorporating analyser/stripping columns, purifier columns, rectifying columns, condensers and dephlegmators/reflux condensers and methanol/fusel oil isolators]) 25 * 1 Jul 2018 Stills generally (copper stills, pot stills, spirit stills and wash stills [incorporating botanical baskets, condensers, head tubes/necks, rectifiers, rectifying columns and still columns]) 15 * 1 Jul 2018 Support assets: Barrel racks: Steel 20 * 1 Jul 2018 Wooden 15 * 1 Jul 2018 CCTV, security and monitoring systems assets - see Table B Security and monitoring assets Chillers 15 * 1 Jul 2018 Floor scales (platform scales) 10 * 1 Jul 2018 Flow meters 10 * 1 Jul 2018 Furnaces, barley smokers, crispers and malt kilns 15 * 1 Jul 2018 Gristmills 15 * 1 Jul 2018 Heat exchangers (plate or tube) 15 * 1 Jul 2018 Programmable logic control (PLC) system assets - see Table B Control systems and control system assets Pumps (including macerating pumps) 7 * 1 Jul 2018 Water filters, reverse osmosis (RO) filters and water softeners 10 * 1 Jul 2018 Water heating assets: Boilers - see Table B Boilers Water heaters (including small steam boilers [up to 500KW]) 10 * 1 Jul 2018 Wine and other alcoholic beverage manufacturing (12140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barrel assets: Barrel racks 20 * 1 Jul 2008 Barrel washers 7 * 1 Jul 2008 Oak barrels 4 * 1 Jul 2008 Grape handling assets: Conveyors and elevators 15 * 1 Jul 2008 Crushers/destemmers 15 * 1 Jul 2008 Electronic scales (mobile) 10 * 1 Jul 2008 Grape bins (plastic) 5 * 1 Jul 2008 Grape receival hoppers 20 * 1 Jul 2008 Grape waste pits (concrete) 20 * 1 Jul 2008 Presses: Basket 20 * 1 Jul 2008 Continuous (screw) 15 * 1 Jul 2008 Pneumatic (airbag) 15 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Packaging assets: Bottle and cask filling, sealing and coding assets: Cap feed systems 15 * 1 Jul 2008 Cappers 15 * 1 Jul 2008 Carton packing machines 15 * 1 Jul 2008 Corkers 15 * 1 Jul 2008 Crown sealers (sparkling wine) 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Fillers 15 * 1 Jul 2008 Foilers 15 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Labellers 10 * 1 Jul 2008 Rinsers 15 * 1 Jul 2008 Handling and packing assets: Carton erectors/sealers/tapers 15 * 1 Jul 2008 Conveyors (loose bottle, carton and pallet) 15 * 1 Jul 2008 Depalletisers 15 * 1 Jul 2008 Outer date coders 5 * 1 Jul 2008 Palletisers 15 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Separation/filtration assets: Centrifuges 10 * 1 Jul 2008 Filtration units (incorporating housing and filters): Cross flow filter units 10 * 1 Jul 2008 Diatomaceous earth filter units (including earth make-up system) 10 * 1 Jul 2008 Lees filter units 10 * 1 Jul 2008 Membrane cartridge filter units (including lenticular) 10 * 1 Jul 2008 Plate and frame filter units 15 * 1 Jul 2008 Rotary drum vacuum filter units 15 * 1 Jul 2008 Sparkling wine equipment: Carbonation equipment 10 * 1 Jul 2008 Corking/wiring equipment 15 * 1 Jul 2008 Disgorging and dosing equipment 10 * 1 Jul 2008 Riddling equipment 15 * 1 Jul 2008 Support assets: Additive liquid dosing systems 10 * 1 Jul 2008 Air compressors 15 * 1 Jul 2008 Air receivers 20 * 1 Jul 2008 Boilers 15 * 1 Jul 2008 Cooling towers 15 * 1 Jul 2008 Electrical and Process control systems: Control cabinets, switchgear 10 * 1 Jul 2008 Programmed logic controllers (PLCs) 10 * 1 Jul 2008 Transformers 40 * 1 Jul 2008 Flow meters 10 * 1 Jul 2008 Grape/wine testing equipment: Grape must analyzers 10 * 1 Jul 2008 Laboratory - glassware 2 * 1 Jul 2008 Laboratory - other equipment 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Hoses 5 * 1 Jul 2008 Hot water systems 10 * 1 Jul 2008 Inert gas systems: Dry ice machines 10 * 1 Jul 2008 Gas storage pressure tanks 20 * 1 Jul 2008 Nitrogen generators 10 * 1 Jul 2008 Pipes and fittings: Mild steel 10 * 1 Jul 2008 Non-ferrous 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensors, evaporators and storage tanks) 15 * 1 Jul 2008 Reverse osmosis plant 10 * 1 Jul 2008 Waste water treatment assets: Aerators 10 * 1 Jul 2008 Blowers 10 * 1 Jul 2008 Clarifiers 10 * 1 Jul 2008 Digesters 10 * 1 Jul 2008 Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): Pressure tanks (for sparkling wine) 20 * 1 Jul 2008 Waste water storage/treatment tanks 15 * 1 Jul 2008 Water storage tanks 30 * 1 Jul 2008 Wine fermenters: Open 30 * 1 Jul 2008 Rotary 30 * 1 Jul 2008 Static 30 * 1 Jul 2008 Sweeping arm 30 * 1 Jul 2008 Wine storage tanks 30 * 1 Jul 2008 Tank accessories: Micro oxygenation systems 5 * 1 Jul 2008 Tank plungers 10 * 1 Jul 2008 Textile, leather, clothing and footwear manufacturing (13110 to 13520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe-making machinery: Machinery and general plant 13 ⅓ 1 Jan 2001 Moulds for plastic heels 3 1 Jan 2001 Vulcanising moulds 5 1 Jan 2001 Carpet manufacturing assets: Accumulators 20 * 1 Jul 2017 Beamers (including warpers) 15 * 1 Jul 2017 Creels 20 * 1 Jul 2017 Cutting tables 15 * 1 Jul 2017 J Bins 20 * 1 Jul 2017 Lapping and mending frames 15 * 1 Jul 2017 Lapping trolleys 15 * 1 Jul 2017 Latex application assets 17 * 1 Jul 2017 Offline mending tables 15 * 1 Jul 2017 Ovens 20 * 1 Jul 2017 Pre-coat assets (including direct coat applicators and steamers) 15 * 1 Jul 2017 Re-wind machines 13 * 1 Jul 2017 Roll-up machines 15 * 1 Jul 2017 Sample binding assets (including binders and sewing machines) 15 * 1 Jul 2017 Sample cutting assets (including stamping presses) 15 * 1 Jul 2017 Shearers 20 * 1 Jul 2017 Stretchers (including pre-tenters) 15 * 1 Jul 2017 Tufters 15 * 1 Jul 2017 Clothing and millinery manufacturing plant: General plant 20 1 Jan 2001 Hat manufacturing plant and machinery 13 ⅓ 1 Jan 2001 Sewing machines 10 * 1 Jul 2014 Cotton manufacturers' machinery: Conveyors 10 1 Jan 2001 Engines, gas 20 1 Jan 2001 Gas producer plant 13 ⅓ 1 Jan 2001 Gins 10 1 Jan 2001 Flock manufacturing plant: Carding machines 13 ⅓ 1 Jan 2001 General plant 20 1 Jan 2001 Knitting machines 13 ⅓ 1 Jan 2001 Rope and twine manufacturers' plant 20 1 Jan 2001 Tanners' plant: General plant 20 1 Jan 2001 Modern plant used in 'wet' process 13 ⅓ 1 Jan 2001 Weaving machinery (silk and cotton) 13 ⅓ 1 Jan 2001 Wool dumping machinery 13 ⅓ 1 Jan 2001 Wool and fleece scouring and carbonising assets: Baker 16 * 1 Jul 2017 Bale breaker (including wool feeder and wool opener) 15 * 1 Jul 2017 Crusher (including duster) 13 * 1 Jul 2017 Dryers: Used in carbonising 13 * 1 Jul 2017 Used in scouring 18 * 1 Jul 2017 Dust extraction plant 15 * 1 Jul 2017 Grease separators 15 * 1 Jul 2017 High density press 15 * 1 Jul 2017 Scour machine 15 * 1 Jul 2017 Waste treatment system 10 * 1 Jul 2017 Woollen manufacturers' machinery 16 ⅔ 1 Jan 2001 Log sawmilling and timber dressing (14110 to 14130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Saw milling equipment: Dry or planner mill plant: Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Tray sorters 15 * 1 Jan 2001 Green mill plant: Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001 Heating plant (includes storage bins/silos) 15 * 1 Jan 2001 Kiln drying plant: Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001 Timber drying kilns and reconditioners 15 * 1 Jan 2001 Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001 Sorter and trimming line plant: Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Vertical bin sorters 15 * 1 Jan 2001 Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets) 10 * 1 Jan 2001 Log, lumber and waste transfer equipment 15 * 1 Jan 2001 Log yard equipment: Fixed and mobile cranes 12 * 1 Jan 2001 Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001 Watering systems 15 * 1 Jan 2001 Miscellaneous plant: Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001 Moisture meters 3 * 1 Jan 2001 Saw and knife sharpening equipment 10 * 1 Jan 2001 Walkways 15 * 1 Jan 2001 Waste processing equipment: Bins - waste, chip and fuel 15 * 1 Jan 2001 Chippers, shakers/screens and hoggers 10 * 1 Jan 2001 Other wood product manufacturing (14910 to 14990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 Plywood and veneer manufacturing (14930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Debarking assets 15 * 1 Jan 2005 Dry clipping assets 25 * 1 Jan 2005 Glue mixing assets 25 * 1 Jan 2005 Heating unit assets 20 * 1 Jan 2005 Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders) 25 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses 25 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Sharpening assets 30 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Veneer composing, jointing and splicing assets 20 * 1 Jan 2005 Veneer dryers 25 * 1 Jan 2005 Veneer patching and grading assets 20 * 1 Jan 2005 Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut, and staylog lathe slicers, log chargers and reelers) 20 * 1 Jan 2005 Veneer reconditioning assets 25 * 1 Jan 2005 Veneer sorting assets 20 * 1 Jan 2005 Wet clipping assets 25 * 1 Jan 2005 Reconstituted wood product manufacturing (14940) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Board coolers 25 * 1 Jan 2005 Board curing assets 20 * 1 Jan 2005 Board storage assets 25 * 1 Jan 2005 Chipping, milling and flaking assets 15 * 1 Jan 2005 Debarking assets 15 * 1 Jan 2005 Driers 15 * 1 Jan 2005 Fibre sifters 15 * 1 Jan 2005 Flake and fibre storage assets 25 * 1 Jan 2005 Glue, resin and wax mixing and blending assets 15 * 1 Jan 2005 Heat plant and boiler assets 25 * 1 Jan 2005 Lamination assets 15 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Magnetic separators 25 * 1 Jan 2005 Mat forming and weighing assets (including pendistor) 20 * 1 Jan 2005 Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses (including pre-press, hot and cold presses) 25 * 1 Jan 2005 Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) 15 * 1 Jan 2005 Refiner assets 20 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Ventilation and dust extraction assets 15 * 1 Jan 2005 Woodchip screening and washing assets 15 * 1 Jan 2005 Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pulp and paper mill assets: Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) 15 * 1 Jan 2002 Box and carton making assets (including box converting assets and corrugators) 10 * 1 Jan 2002 Chemical preparation assets (including tanks and pipes used for chemical preparation) 10 * 1 Jan 2002 Electrical and instrumentation assets: Control systems 10 * 1 Jan 2002 Control valves 15 * 1 Jan 2002 Local indicators (pressure, level and temperature) 15 * 1 Jan 2002 Power plant assets (including switchgear, transformers and turbo generators) - see Table A Electricity supply (26110 to 26400) Sensors: Specialised 8 * 1 Jan 2002 Standard 15 * 1 Jan 2002 Paper machine assets: Dry end assets (including calenders, coaters and reelers) 15 * 1 Jan 2002 Dryers (including MG cylinder and yankee cylinder) 25 * 1 Jan 2002 Size press 15 * 1 Jan 2002 Wet end assets (including forming section, head box and press section) 10 * 1 Jan 2002 Pulp process assets: Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20 * 1 Jan 2002 Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Tanks 20 * 1 Jan 2002 Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10 * 1 Jan 2002 Paper stationery manufacturing (15230) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Stationers' manufacturing plant 13 ⅓ 1 Jan 2001 Sanitary paper product manufacturing (15240) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Finishing and converted paper product manufacturing assets: Generally (including machines for manufacturing disposable facial and toilet tissues, paper tablecloths, paper table napkins, interleaved and rolled paper towels) 15 * 1 Jul 2013 Rolled paper core manufacturing assets (including feeder racks, glue applicators and cutting carriages) 10 * 1 Jul 2013 Hygienic paper product manufacturing assets: Fluff preparation assets (including hammer mills, cutting machines, fluff forming drums, compacting rollers and carding machines) 13 * 1 Jul 2013 Generally (including machines for manufacturing disposable nappies, sanitary napkins, sanitary liners and tampons) 13 * 1 Jul 2013 Packaging assets: Cartoning assets (including bundlers, carton and case erectors, packing and closing machines) 10 * 1 Jul 2013 Coding and labelling machines 10 * 1 Jul 2013 Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) 10 * 1 Jul 2013 Stackers and baggers 10 * 1 Jul 2013 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2013 Support assets: Air compressors and air dryers 15 * 1 Jul 2013 Control system and monitoring assets (including programmable logic controllers (PLCs), variable speed drives (VSDs), instruments and sensors) 10 * 1 Jul 2013 Dust control assets (including ductwork, dust collectors, scrubbers and fans) 15 * 1 Jul 2013 Laboratory assets (including quality control and material testing assets) 10 * 1 Jul 2013 Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) 15 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Storage assets (including bins and trolleys) 10 * 1 Jul 2013 Printing (16110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) 5 * 1 Jan 2006 Flexographic printing assets: Ancillary assets: Anilox roll cleaning machines 15 * 1 Jul 2006 Anilox trolley tugs 10 * 1 Jul 2006 Ink dispensing systems 10 * 1 Jul 2006 Sleeve mounting machines 10 * 1 Jul 2006 Sleeves 2 * 1 Jul 2006 Printing assets: Die cutters, flexo/folder/gluers (see Table A Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290), box and carton making assets) Presses (including mid web, narrow web, very wide web and wide web flexographic presses) 12 ½ * 1 Jul 2006 Newspaper printing assets: Ancillary assets: Automated guided vehicles (AGVs) (including laser guided vehicles and track mounted automated vehicles) 10 * 1 Jan 2007 Gripper conveyor systems (incorporating drive chains, grippers and tracks) 15 * 1 Jan 2007 Ink pumps (mechanical) 6 * 1 Jan 2007 Buffering/print line storage assets: Storage devices (including discs, rolls, spools and associated mountings) 15 * 1 Jan 2007 Unwinders and winders (including single, double and triple stations and buffer docking stations) 15 * 1 Jan 2007 Newspaper wrapping machines - see Table A Other store-based retailing (42110 to 42799) Offset lithography printing presses: Hybrid heatset and non-heatset webfed offset presses (incorporating integrated control systems, dryers and other peripheral equipment) 15 * 1 Jan 2007 Non-heatset (coldset) webfed offset presses (incorporating integrated control systems, folders, pasters, reelstands and other peripheral equipment) 15 * 1 Jan 2007 Reel processing, storage and transport assets: Conveyors 12 ½ * 1 Jan 2007 Racks 20 * 1 Jan 2007 Reel trolleys (incorporating controls and drive chains) 15 * 1 Jan 2007 Shredders 15 * 1 Jan 2007 Stripping machines 15 * 1 Jan 2007 Offset lithography printing presses used in commercial printing generally: Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment) 15 * 1 Jan 2006 Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) 12 ½ * 1 Jan 2006 Post-press (finishing) trade services assets - see Table A Printing support services (16120) Pre-press trade services assets - see Table A Printing support services (16120) Quality control assets: Automatic web inspection systems 6 * 1 Jul 2006 Gas Chromatograph (GC) testers 8 * 1 Jul 2006 Others (including densitometers, plate readers and spectrophotometers) 5 * 1 Jul 2006 Screen printing assets: Ancillary assets: Dryers (including conventional air dryers, flash curers and UV dryers) 12 ½ * 1 Jan 2006 Drying racks 20 * 1 Jan 2006 Emulsion coaters 10 * 1 Jan 2006 Exposure lights 5 * 1 Jul 2006 Screen frames 10 * 1 Jan 2006 Sign cutting machines 5 * 1 Jan 2006 Squeegee cutters 10 * 1 Jan 2006 Vacuum frames 20 * 1 Jan 2006 Press assets: Heat presses used in sublimation finishing 25 * 1 Jan 2006 Pen and pad print machines 20 * 1 Jan 2006 Screen printing presses: Automatic presses (including in-line multicolour presses) 15 * 1 Jan 2006 Cylinder presses 15 * 1 Jan 2006 Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses) 20 * 1 Jan 2006 Screen reclamation assets: Screen cleaning bays 10 * 1 Jan 2006 Screen washers (automatic) 6 * 1 Jan 2006 Water blasters 4 * 1 Jan 2006 Support assets: Afterburners 10 * 1 Jan 2006 Dust/waste extraction systems: Compactors 12 ½ * 1 Jan 2007 Ducting 15 * 1 Jan 2007 Vacuum pumps 6 * 1 Jan 2007 Printing support services (16120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Post-press (finishing) trade services assets: Addressing and mailing assets: Combination addressing, folding and gluing mailing units 10 * 1 Jan 2006 Inkjet addressing printers 5 * 1 Jan 2006 Bagging and wrapping machines (including palletisers) 10 * 1 Jan 2006 Banding and tying machines 12 ½ * 1 Jan 2006 Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders) 5 * 1 Jan 2006 Binding assets: Binding lines (including case binding lines and perfect binding lines) 15 * 1 Jan 2006 Perfect binders - standalone 10 * 1 Jan 2006 Stitchers: Generally (including drum stitchers, saddle stitching lines and side stitchers) 12 ½ * 1 Jan 2006 Saddle stitchers - standalone (bookletmakers) 7 ½ * 1 Jan 2006 Casemakers 10 * 1 Jan 2006 Collators 15 * 1 Jan 2006 Die cutters 15 * 1 Jan 2006 Drilling units 10 * 1 Jan 2006 Foil stamping machines 10 * 1 Jan 2006 Folders 12 ½ * 1 Jan 2006 Guillotines and ancillary assets (including joggers, stackers and transomats) 15 * 1 Jan 2006 Laminators 10 * 1 Jan 2006 Mail inserters 5 * 1 Jan 2006 Newspaper mailroom assets: Bundle conveying and sorting systems (including bundle sorting and barcode reading stations and bundle conveyors) 12 ½ * 1 Jan 2007 Inserters and inserting systems (incorporating feeders and feeder chains) 10 * 1 Jan 2007 Stackers 15 * 1 Jan 2007 Trimmers (including rotary and scissor action trimmers) 15 * 1 Jan 2007 Perforators 10 * 1 Jan 2006 Sewing machines 15 * 1 Jan 2006 Three knife trimmers 15 * 1 Jan 2006 Pre-press trade services assets: Conventional flexographic plate making assets (including combination units, dryers, post exposure units, UV light exposure units and washout units) 7 * 1 Jan 2006 Film and plate processors 6 * 1 Jan 2006 Film projection camera systems (including backing board and processing assets) 10 * 1 Jan 2006 Platesetters: Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct- to-plate flexographic platesetters (Computer digital imagers) 5 * 1 Jan 2006 Film image platesetters (imagesetters) 7 * 1 Jan 2006 Plate punch benders: Automatic (optical) 5 * 1 Jan 2007 Manual 10 * 1 Jan 2007 Plotters 5 * 1 Jan 2006 Proofers: Analogue film or photographic proofers 7 * 1 Jan 2006 Digital and ink-jet proofers 5 * 1 Jan 2006 Scanners: Drum 10 * 1 Jan 2006 Flatbed 5 * 1 Jan 2006 Petroleum refining (17010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Oil refinery assets: Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping 15 * 1 Jul 2002 Assets used in sulphur recovery: Generally 15 * 1 Jul 2002 Sulphur pits 10 * 1 Jul 2002 Assets used in other processes: Air compressors 30 * 1 Jul 2002 Catalyst regenerators 20 * 1 Jul 2002 Chemical injection systems 5 * 1 Jul 2002 Coke drums 20 * 1 Jul 2002 Distillation columns 30 * 1 Jul 2002 Drums: Generally 20 * 1 Jul 2002 Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15 * 1 Jul 2002 Electric desalters 25 * 1 Jul 2002 Expansion turbines 25 * 1 Jul 2002 Fans/blowers 30 * 1 Jul 2002 Filters/coalescers: Generally 25 * 1 Jul 2002 Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation 20 * 1 Jul 2002 Flare stacks 25 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Fractionating columns 30 * 1 Jul 2002 Furnaces: Generally 25 * 1 Jul 2002 Used in continuous coking, delayed coking or visbreaking 20 * 1 Jul 2002 Gas absorbers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Gas adsorbers 25 * 1 Jul 2002 Heat exchangers: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Jet ejectors 20 * 1 Jul 2002 Liquid extraction columns: Generally 25 * 1 Jul 2002 Used in amine treating 20 * 1 Jul 2002 Piping 30 * 1 Jul 2002 Process gas compressors 30 * 1 Jul 2002 Pumps: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Reactors 25 * 1 Jul 2002 Rotary filters 20 * 1 Jul 2002 Scrubbers 25 * 1 Jul 2002 Side stream strippers 25 * 1 Jul 2002 Storage tanks: Generally 25 * 1 Jul 2002 Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20 * 1 Jul 2002 Strippers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Bunds (other than formed with earth) 100 1 Jan 2001 Control systems assets (excluding computers) 10 * 1 Jul 2002 Effluent separators (concrete) 40 1 Jan 2001 Laboratory equipment 20 1 Jan 2001 Industrial gas manufacturing (18110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Industrial gas - general manufacturing assets: Air and gas cooling and heating assets: Heat exchangers 15 * 1 Jul 2011 Moisture condensers 20 * 1 Jul 2011 Quench drums 20 * 1 Jul 2011 Refrigeration units 20 * 1 Jul 2011 Air and gas purification assets: Adsorption systems 25 * 1 Jul 2011 Gas scrubbers 20 * 1 Jul 2011 Reactors 25 * 1 Jul 2011 Compressors 25 * 1 Jul 2011 Gas buffer and surge tanks 25 * 1 Jul 2011 Silencers/mufflers 20 * 1 Jul 2011 Industrial gas - manufacturing assets for specific gases: Acetylene manufacturing assets (carbide process): Acetylene compressors 25 * 1 Jul 2011 Acetylene generators (incorporating hoppers) 30 * 1 Jul 2011 Acetylene purification assets (including cooling condensers, driers, purifier vessels and scrubbers) 20 * 1 Jul 2011 Calcium hydroxide settling ponds and tanks 20 * 1 Jul 2011 Carbide handling assets (including carry skips, drum conveyor system and drum opening, lifting and tipping apparatus) 12 * 1 Jul 2011 Dust collection systems 20 * 1 Jul 2011 Flashback arrestors 10 * 1 Jul 2011 Ammonia manufacturing assets - see Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Argon, nitrogen and oxygen manufacturing assets (cryogenic process): Air filtering units for process air (incorporating housing and filters) 20 * 1 Jul 2011 Cold boxes (incorporating distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Evaporative coolers (nitrogen cooled) and spray coolers 20 * 1 Jul 2011 Nitrogen liquefiers (incorporating, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Carbon dioxide (CO2) manufacturing assets: Amine based absorption/desorption systems 20 * 1 Jul 2011 Liquefaction assets (including condensers, condensate receivers and separators) 25 * 1 Jul 2011 Dry ice manufacturing assets: Dry ice cutting machines 10 * 1 Jul 2011 Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines) 10 * 1 Jul 2011 Dry ice presses 20 * 1 Jul 2011 Dry ice shipping boxes 10 * 1 Jul 2011 Extraction fans for waste carbon dioxide (CO2) 10 * 1 Jul 2011 Pelletisers 15 * 1 Jul 2011 Helium manufacturing assets: Helium liquefiers (incorporating cryogenic adsorbers, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Hydrogen manufacturing assets: Gasifiers and steam reformer furnaces 25 * 1 Jul 2011 Industrial gas distribution assets: Compressor assets: Air receivers 20 * 1 Jul 2011 Compressors (including those for helium gas, industrial air and medical air) 15 * 1 Jul 2011 Cylinder filling assets: Cylinder filling station assets: High pressure hoses 10 * 1 Jul 2011 Manifolds and piping (incorporating flashback arrestors): Acetylene gas 10 * 1 Jul 2011 Other gases 20 * 1 Jul 2011 Water cooling system for acetylene cylinders (incorporating piping and spray nozzles) 20 * 1 Jul 2011 Cylinder frames (incorporating manifolds and piping) 15 * 1 Jul 2011 Cylinders: Gas cylinders 30 * 1 Jul 2011 Liquid gas cylinders: Flasks 7 * 1 Jul 2011 Other liquid gas cylinders 15 * 1 Jul 2011 Cylinder valves 10 * 1 Jul 2011 Cylinder handling assets: Baskets, crates, and pallets 12 * 1 Jul 2011 Tippers and trolleys 10 * 1 Jul 2011 Cylinder preparation assets: Boilers 10 * 1 Jul 2011 Cylinder brushing machines 10 * 1 Jul 2011 Cylinder drying cabinets (incorporating heaters and fans) 15 * 1 Jul 2011 Cylinder inspection lights 10 * 1 Jul 2011 Cylinder spray booths 15 * 1 Jul 2011 Cylinder stamping machines 10 * 1 Jul 2011 Cylinder testing machines 10 * 1 Jul 2011 Cylinder valving machines (incorporating safety enclosures) 15 * 1 Jul 2011 Tank truck assets: Gas storage tanks 20 * 1 Jul 2011 Hoses 5 * 1 Jul 2011 Metering systems 7 * 1 Jul 2011 Pipes and valves 10 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanker filling station assets: Breakaway couplings 12 * 1 Jul 2011 Framework, manifolds and piping 20 * 1 Jul 2011 Tanker filling hoses 10 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Vapourisers 20 * 1 Jul 2011 Support and other assets: Air drying systems for industrial and instrument air 15 * 1 Jul 2011 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs) and variable speed drives (VSDs) 10 * 1 Jul 2011 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2011 Cooling towers: Field erected 20 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Customer installations assets: Adsorption based nitrogen and oxygen generation systems (skid type) assets: Membrane systems 10 * 1 Jul 2011 Pressure swing adsorption (PSA) systems 12 * 1 Jul 2011 Vacuum swing adsorption (VSA) systems 15 * 1 Jul 2011 Blowers and compressors 15 * 1 Jul 2011 Freezers (including batch freezers, freeze tunnels, and tumble freezers) 15 * 1 Jul 2011 Gas supply metering, monitoring and control systems (incorporating meters, telemetry assets, sensors, transmitters and supply switching devices) 4 * 1 Jul 2011 Gas analysis assets: Chromatographs 15 * 1 Jul 2011 Other analysers 10 * 1 Jul 2011 Gas storage assets: Liquid carbon dioxide (CO2) storage assets: Tanks 30 * 1 Jul 2011 Tank refrigeration units 10 * 1 Jul 2011 Vacuum insulated tanks 30 * 1 Jul 2011 Piping assets: Flow meters 10 * 1 Jul 2011 Pipes: Carbon steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Pipelines 30 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Platform scales 20 * 1 Jul 2011 Pumps: Cryogenic pumps 15 * 1 Jul 2011 Liquid carbon dioxide (CO2) pumps 15 * 1 Jul 2011 Other pumps 15 * 1 Jul 2011 Safety assets: Fire control and alarm assets (see Table B) Gas leakage monitors: Fixed 10 * 1 Jul 2011 Portable 4 * 1 Jul 2011 Basic chemical and chemical product manufacturing (18120, 18130 and 18310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ammonia manufacturing assets: Air and gas reforming and separation assets: Adsorption systems (including pressure and thermal swing) 25 * 1 Jul 2013 Carbon dioxide (CO2) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 Cryogenic separation process assets: Air cooling and drying assets (excluding adsorption systems shown above) 20 * 1 Jul 2013 Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2013 Desulphurisers 25 * 1 Jul 2013 Methanators 25 * 1 Jul 2013 Pre-heaters (for air and gas feedstock) 25 * 1 Jul 2013 Pre-reformers 25 * 1 Jul 2013 Primary reformers 20 * 1 Jul 2013 Secondary reformers 25 * 1 Jul 2013 Shift converters (high and low temperature) 25 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating filters and housing filters) 25 * 1 Jul 2013 Blowers and compressors (incorporating drives) 25 * 1 Jul 2013 Conversion and liquefaction assets: Ammonia converters 25 * 1 Jul 2013 Chillers, condensers, flash drums, receivers and separators 25 * 1 Jul 2013 Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) 25 * 1 Jul 2013 Distribution, handling and storage assets: Ammonia bullet tanks (including storage and surge tanks) 30 * 1 Jul 2013 Ammonia deluge and vapour suppression systems 30 * 1 Jul 2013 Ammonia pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Ammonia pumps 15 * 1 Jul 2013 Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) 20 * 1 Jul 2013 Ammonia storage tanks 30 * 1 Jul 2013 Ammonia vapour scrubber systems 25 * 1 Jul 2013 ISOtainers and portable tanks 15 * 1 Jul 2013 Loading arm systems - marine 25 * 1 Jul 2013 Rail and road tank filling assets: Breakaway couplings 10 * 1 Jul 2013 Filling hoses 10 * 1 Jul 2013 Loading arm systems 10 * 1 Jul 2013 Gas pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Heat exchangers: Process gas 20 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Support assets: Air compression assets (for industrial air and instrument air): Air compressors (incorporating air drying and filtering assets) 15 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Blowers and fans (generally) 20 * 1 Jul 2013 Boiler assets: Boilers 25 * 1 Jul 2013 De-aerators 25 * 1 Jul 2013 Economisers 25 * 1 Jul 2013 Steam drums 25 * 1 Jul 2013 Chemical storage tanks: Polyethylene (PE) 12 * 1 Jul 2013 Other 20 * 1 Jul 2013 Control system assets: Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2013 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2013 Cooling towers 20 * 1 Jul 2013 Electricity supply assets: Emergency supply assets - see Table B Power supply assets, emergency or standby Steam turbine generators 25 * 1 Jul 2013 Other electricity supply assets - see Table A Electricity supply (26110 to 26400) Emission control assets: Flare tips 10 * 1 Jul 2013 Silencers 20 * 1 Jul 2013 Stacks (exhaust, vent and flare) 20 * 1 Jul 2013 Fire control and alarm systems: Fire fighting systems (incorporating hose boxes, hydrants and ring mains) 30 * 1 Jul 2013 Other fire control and alarm assets - see Table B Fire control and alarm assets Gas detectors: Fixed 10 * 1 Jul 2013 Portable 4 * 1 Jul 2013 Heat exchangers (not specified elsewhere) 20 * 1 Jul 2013 Laboratory assets: Analysers 10 * 1 Jul 2013 Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) 10 * 1 Jul 2013 Overhead cranes 25 * 1 Jul 2013 Piping assets: Flow meters 10 * 1 Jul 2013 Pipes and fittings 25 * 1 Jul 2013 Valves 10 * 1 Jul 2013 Pumps: Boiler feedwater and cooling water pumps 20 * 1 Jul 2013 Dosing pumps 5 * 1 Jul 2013 Other pumps (not specified elsewhere) 15 * 1 Jul 2013 Safety showers and eye wash stations 20 * 1 Jul 2013 Water storage and treatment assets: Clarifiers and settling tanks 20 * 1 Jul 2013 Dam and pond liners 20 * 1 Jul 2013 Dams and effluent ponds 40 * 1 Jul 2013 Ion exchange systems 20 * 1 Jul 2013 Reverse osmosis systems 15 * 1 Jul 2013 Water storage tanks: Polyethylene (PE) 15 * 1 Jul 2013 Other 25 * 1 Jul 2013 Weighbridges 20 * 1 Jul 2013 Ammonium nitrate manufacturing assets: Ammonia handling and storage assets - see above in Ammonia manufacturing assets, distribution, handling and storage assets Ammonium nitrate prill manufacturing assets: Coating, cooling, drying and screening assets: Bulk flow coolers 20 * 1 Jul 2013 Chilling systems (incorporating chillers, ducting and piping) 20 * 1 Jul 2013 Coating product tanks 25 * 1 Jul 2013 Fluid bed coolers 20 * 1 Jul 2013 Rotary drum machines (including coaters, coolers, driers and granulators) 20 * 1 Jul 2013 Screeners 20 * 1 Jul 2013 Distribution, handling and storage assets: Bagging machines 15 * 1 Jul 2013 Conveyor belt weighers 15 * 1 Jul 2013 Conveyors and elevators 15 * 1 Jul 2013 Load out bins/silos 25 * 1 Jul 2013 Reclaim hoppers 20 * 1 Jul 2013 Scales 15 * 1 Jul 2013 Prill tower blowers and fans 20 * 1 Jul 2013 Prill towers (incorporating head tanks and lifts) 25 * 1 Jul 2013 Scrubber systems (incorporating ducting, fans, scrubbers and tanks) 20 * 1 Jul 2013 Ammonia nitrate solution manufacturing assets: Evaporation assets: Condensate tanks, flash drums and separators 20 * 1 Jul 2013 Evaporators 20 * 1 Jul 2013 Neutralisers 25 * 1 Jul 2013 Pipe reactors (titanium) 3 * 1 Jul 2013 Remelt and solution storage tanks (incorporating heating coils and stirrers) 25 * 1 Jul 2013 Solution filters 20 * 1 Jul 2013 Solution pumps 15 * 1 Jul 2013 Nitric acid manufacturing assets: Ammonia liquid filtering vessels (incorporating filters) 25 * 1 Jul 2013 Ammonia vapour filtering vessels (incorporating filters) 20 * 1 Jul 2013 Ammonia/air mixers 20 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating housing and filters) 25 * 1 Jul 2013 Compressors (incorporating drives) 25 * 1 Jul 2013 Tail gas expanders 25 * 1 Jul 2013 Conversion and absorption assets: Absorber columns (including bleachers) 25 * 1 Jul 2013 Catalyst filters 25 * 1 Jul 2013 Converters 25 * 1 Jul 2013 Cooler condensers: Zirconium 25 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid heaters: Zirconium 20 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid pumps 15 * 1 Jul 2013 Nitrous oxide (NOx) abaters 25 * 1 Jul 2013 Weak acid tanks 30 * 1 Jul 2013 Heat exchangers: Air coolers and heaters 25 * 1 Jul 2013 Ammonia vapourisers 20 * 1 Jul 2013 Gas coolers and heaters 20 * 1 Jul 2013 Superheaters 15 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Nitric acid storage assets: Scrubbers 20 * 1 Jul 2013 Tanks 25 * 1 Jul 2013 Support assets - see above in Ammonia manufacturing assets, support assets Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Ethanol manufacturing assets: Cooking assets: Filters and strainers 15 * 1 Jul 2012 Flash tanks 20 * 1 Jul 2012 Jet cookers 10 * 1 Jul 2012 Liquefaction tanks (including cook tubes and slurry tanks) 20 * 1 Jul 2012 Meal mixers 15 * 1 Jul 2012 Distillation and purification assets: Distillation columns 25 * 1 Jul 2012 Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) 25 * 1 Jul 2012 Reboilers 20 * 1 Jul 2012 Side stream strippers 20 * 1 Jul 2012 Feedstock handling and storage assets: Grain assets: Cleaning assets (including magnetic separators, screeners and sieves) 20 * 1 Jul 2012 Conveyor belt weighers 15 * 1 Jul 2012 Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) 15 * 1 Jul 2012 Hoppers (including weigh hoppers) 25 * 1 Jul 2012 Milling machines (including hammer and roller mills) 20 * 1 Jul 2012 Silo aerators 15 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Starch tanks 25 * 1 Jul 2012 Molasses assets: Dam covers 12 * 1 Jul 2012 Dam liners 20 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Receival station control systems 10 * 1 Jul 2012 Receival troughs (incorporating protective cladding, rails and roofing) 40 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Fermentation assets: Chillers 20 * 1 Jul 2012 Fermentation tanks 30 * 1 Jul 2012 Scrubbers 20 * 1 Jul 2012 Yeast propagation vessels 20 * 1 Jul 2012 Yeast recovery assets (molasses feedstock): Centrifugal separators 20 * 1 Jul 2012 Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) 20 * 1 Jul 2012 Hoppers, mixing tanks and storage tanks 25 * 1 Jul 2012 Stillage assets: Distillers grain assets: Centrifugal decanters 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) 20 * 1 Jul 2012 Evaporators 25 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Rotary drum dryers 20 * 1 Jul 2012 Stillage and syrup tanks 25 * 1 Jul 2012 Dunder and stillage assets (molasses feedstock): Conveyors and hoppers for fertiliser additives 15 * 1 Jul 2012 Dam covers 12 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Tanks (including fertiliser additive mixing and buffer tanks) 20 * 1 Jul 2012 Support and other assets: Additive dosing systems (including pipes, pumps and tanks): Plastic 5 * 1 Jul 2012 Other 20 * 1 Jul 2012 Air compression assets: Air compressors 15 * 1 Jul 2012 Air drying and filtering systems 12 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Blowers and fans 20 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2012 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2012 Cooling towers 20 * 1 Jul 2012 Dust collection systems (including baghouses, cyclones and other dust collection assets) 20 * 1 Jul 2012 Heat exchangers (excluding column reboilers) 15 * 1 Jul 2012 Laboratory assets: Analysers 10 * 1 Jul 2012 Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) 10 * 1 Jul 2012 Piping assets: Flow meters 10 * 1 Jul 2012 Pipes 25 * 1 Jul 2012 Valves 10 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Safety assets: Fire control and alarm assets - see Table B Gas detectors: Fixed 10 * 1 Jul 2012 Portable 4 * 1 Jul 2012 Tanker filling assets: Automated dispensing systems 10 * 1 Jul 2012 Automatic tank gauges 10 * 1 Jul 2012 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 Hoses 2 * 1 Jul 2012 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2012 Meters and metering systems 7 * 1 Jul 2012 Overfill protection systems 10 * 1 Jul 2012 Tanks: Chemical tanks (including clean-in-place (CIP) tanks): Plastic 15 * 1 Jul 2012 Other 20 * 1 Jul 2012 Ethanol and petroleum tanks: Stainless steel 30 * 1 Jul 2012 Other 25 * 1 Jul 2012 Water tanks (including condensate collection tanks) 25 * 1 Jul 2012 Vapour condensers 20 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding effluent pond covers) 25 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Effluent channels and ponds 40 * 1 Jul 2012 Pond covers 12 * 1 Jul 2012 Pond liners 20 * 1 Jul 2012 Water filtration assets (including ion exchange assets and reverse osmosis assets) 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 20 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 Human pharmaceutical and medicinal product manufacturing (18410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets: Bench top autoclaves 5 * 1 Jan 2004 Incubators 6 * 1 Jan 2004 Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers) 5 * 1 Jan 2004 Particle sizers 5 * 1 Jan 2004 Packaging assets: Accumulators 10 * 1 Jan 2004 Batch, barcode, label, and volume readers 10 * 1 Jan 2004 Blister pack packaging machines 10 * 1 Jan 2004 Blow-fill-seal (BFS) machines 12 * 1 Jan 2004 Bottle and vial inverters and blowers 10 * 1 Jan 2004 Bottle and vial unscramblers 10 * 1 Jan 2004 Bundlers and bundle packing machines 10 * 1 Jan 2004 Cappers and sealers (including tamper proof sealers) 10 * 1 Jan 2004 Cartoners 10 * 1 Jan 2004 Check weighers 10 * 1 Jan 2004 Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers) 12 * 1 Jan 2004 Desiccant and cotton wool depositors/inserters 10 * 1 Jan 2004 Dropper and leaflet inserters 10 * 1 Jan 2004 Flaming stations 10 * 1 Jan 2004 Flow wrappers and shrink wrappers 10 * 1 Jan 2004 Ink jet batch label printers 7 * 1 Jan 2004 Labelling machines 10 * 1 Jan 2004 Palletisers 10 * 1 Jan 2004 Pinhole inspectors 10 * 1 Jan 2004 Robotic pick and place packaging machines 10 * 1 Jan 2004 Sleevers 10 * 1 Jan 2004 Tablet/capsule fillers, feeders and counters 10 * 1 Jan 2004 Production assets: Autoclaves (for terminal sterilisation) 10 * 1 Jan 2004 Drying ovens 10 * 1 Jan 2004 Encapsulators 10 * 1 Jan 2004 Fluid bed dryers 12 * 1 Jan 2004 Granulators and mixer/granulators 12 * 1 Jan 2004 Homogenisers 7 * 1 Jan 2004 Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production 10 * 1 Jan 2004 Metal detectors 10 * 1 Jan 2004 Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) 10 * 1 Jan 2004 Sizing mills 10 * 1 Jan 2004 Tablet and capsule coating machines, coating drums and coating pans 12 * 1 Jan 2004 Tablet dedusters 10 * 1 Jan 2004 Tablet presses 10 * 1 Jan 2004 Vibrating sieves 10 * 1 Jan 2004 Raw material storage and dispensing assets: Demountable strong rooms 20 * 1 Jan 2004 Dispensing booths and associated air filtration systems 10 * 1 Jan 2004 Laminar flow benches and biohazard cabinets 8 * 1 Jan 2004 Safes 20 * 1 Jan 2004 Weighing scales 10 * 1 Jan 2004 Scientific medical and pharmaceutical research assets - see Table A Scientific research services (69100) Services: Air filtration systems 10 * 1 Jan 2004 Water purification plant 10 * 1 Jan 2004 Cleaning compound and toiletry preparation manufacturing (18510 to 18520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe polish manufacturing plant 13 ⅓ 1 Jan 2001 Other basic chemical product manufacturing (18910 to 18990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Explosives manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 13 ⅓ 1 Jan 2001 Polymer film and sheet packaging material manufacturing (19110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Extrusion assets: Extruder dies 15 * 1 Jul 2014 Extruders and co-extruders (incorporating barrels, screws, towers and treatment units, but excluding dies) 20 * 1 Jul 2014 Heat exchangers 15 * 1 Jul 2014 Laminating machines 20 * 1 Jul 2014 Packaging assets: Labelling machines 7 * 1 Jul 2014 Palletisers 12 * 1 Jul 2014 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2014 Pouch and bag making machines 10 * 1 Jul 2014 Printing assets - see Table A Printing (16110) Racking machines 25 * 1 Jul 2014 Recycling machines 10 * 1 Jul 2014 Resin preparation assets (including hoppers mixers/blenders and weigh batchers) 15 * 1 Jul 2014 Slitting machines and perforation units 15 * 1 Jul 2014 Support assets: Air compressors and receivers 15 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Control system assets (including control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs)) 10 * 1 Jul 2014 Jib cranes 15 * 1 Jul 2014 Laboratory assets: Generally 15 * 1 Jul 2014 Laboratory analysers 10 * 1 Jul 2014 Silos 25 * 1 Jul 2014 Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) 10 * 1 Jul 2014 Rigid and semi-rigid polymer product manufacturing (19120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Agglomerators, shredders, granulators and grinders 10 * 1 Jul 2016 Air compressor systems (incorporating compressor, drier and receiver) - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Annealing ovens 25 * 1 Jul 2016 Bagging and de-bagging machines 15 * 1 Jul 2016 Bandsaws 10 * 1 Jul 2016 Bending machines 10 * 1 Jul 2016 Bins 10 * 1 Jul 2016 Blow moulding machines 13 * 1 Jul 2016 Boilers - see Table B Boilers Chilled water plant (incorporating chiller, pipes, pumps etc) 12 * 1 Jul 2016 Control system assets - see Table B Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) Conveyor systems (including framework) 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Die carts 15 * 1 Jul 2016 Driers (pellet or resin) 10 * 1 Jul 2016 Drop testers and strength testers 16 * 1 Jul 2016 Extruder dies: Foamed polyethylene (PE) or extruded polystyrene extruder dies 10 * 1 Jul 2016 Generally 12 * 1 Jul 2016 Extruders: Foamed polyethylene (PE) or extruded polystyrene extruders 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Flange makers (pipes) and belling machines 10 * 1 Jul 2016 Forklifts - see Table B Forklifts Granule transfer assets (including feeders, loaders, and vacuum transfer systems) 10 * 1 Jul 2016 Heat exchangers 15 * 1 Jul 2016 Hydraulic power packs 12 * 1 Jul 2016 Hydraulic presses 10 * 1 Jul 2016 Injection moulding machines (incorporating hydraulic power packs but excluding moulds): Expanded polystyrene and expanded polypropylene moulding machines 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Laboratory assets: Generally 15 * 1 Jul 2016 Laboratory analysers 10 * 1 Jul 2016 Lifting platforms (including scissor lifts) 15 * 1 Jul 2016 Moulds: Expanded polystyrene and expanded polypropylene moulds 4 * 1 Jul 2016 Generally 8 * 1 Jul 2016 Mould heaters, die heaters and coolers 10 * 1 Jul 2016 Offset rollers, hot stamping machines, ink jet coders and printers and indent printers 5 * 1 Jul 2016 Overhead gantry cranes - see Table B Cranes (gantry and overhead) Palletisers - see Table B Packaging assets, palletisers and depalletisers Pipe cutters 10 * 1 Jul 2016 Pipe winders 12 * 1 Jul 2016 Pits 15 * 1 Jul 2016 Plastic welders 9 * 1 Jul 2016 Polystyrene pre-expanders 10 * 1 Jul 2016 Pullers/haul-offs/haul-throughs/Caterpillar pullers 10 * 1 Jul 2016 Pumps (including hydraulic, water and vacuum) 8 * 1 Jul 2016 Punch machines 5 * 1 Jul 2016 Racking 20 * 1 Jul 2016 Rainwater collection systems (incorporating pipes, tanks, and pumps) 15 * 1 Jul 2016 Resin preparation assets (including hoppers, mixers/blenders, and batch weighing) 15 * 1 Jul 2016 Robot control pendants 5 * 1 Jul 2016 Robots - see Table B Robots (industrial) Safety fencing 15 * 1 Jul 2016 Screen changers 12 * 1 Jul 2016 Silos: Bag silos for expanded polystyrene beads 10 * 1 Jul 2016 Generally - see Table B Silos Splitting/skiving machines 9 * 1 Jul 2016 Transformers 20 * 1 Jul 2016 Trimming machines 12 * 1 Jul 2016 Water baths/tanks, spray tanks, vacuum cooling 15 * 1 Jul 2016 Water tanks 15 * 1 Jul 2016 Polymer product and rubber product manufacturing (19130 to 19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 Paint and coatings manufacturing (19160) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ink factory plant 20 1 Jan 2001 Paint and coatings manufacturing assets: Air compressors 10 * 1 Jul 2013 Bead mills 20 * 1 Jul 2013 Bulk storage tanks 25 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Disperser and mixer motors 15 * 1 Jul 2013 Dispersers 20 * 1 Jul 2013 Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2013 Filling and packing assets: Conveyors 15 * 1 Jul 2013 Denesters 10 * 1 Jul 2013 Filling machines 15 * 1 Jul 2013 Filtration assets 15 * 1 Jul 2013 Labellers (including laser coders and label applicators) 7 * 1 Jul 2013 Printers 7 * 1 Jul 2013 Robotic palletisers 10 * 1 Jul 2013 Wrappers 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Hoists 10 * 1 Jul 2013 Mixers 20 * 1 Jul 2013 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 Piping assets: Manifolds 20 * 1 Jul 2013 Meters 10 * 1 Jul 2013 Piping 25 * 1 Jul 2013 Pumps 10 * 1 Jul 2013 Racking: External 15 * 1 Jul 2013 Internal 20 * 1 Jul 2013 Scales 10 * 1 Jul 2013 Spray booths 15 * 1 Jul 2013 Testing assets: Air conditioning assets (including room units and split systems) 8 * 1 Jul 2013 Gloss meters 10 * 1 Jul 2013 Ovens 15 * 1 Jul 2013 Spectrometers 10 * 1 Jul 2013 Viscometers 10 * 1 Jul 2013 Vacuum lifters 10 * 1 Jul 2013 Non-metallic mineral product manufacturing (20100 to 20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 Glass and glass product manufacturing (20100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Container glass and flat (float) glass manufacturing assets: Ancillary assets: Blowers and fans 25 * 1 Jul 2008 Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors) 25 * 1 Jul 2008 Ducting, pipes and piping 40 * 1 Jul 2008 Steelwork structures (including gantries, platforms and walkways) 40 * 1 Jul 2008 Vacuum pumps: Liquid ring pumps 10 * 1 Jul 2008 Oil sealed pumps 20 * 1 Jul 2008 Annealing lehrs 25 * 1 Jul 2008 Batch house assets: Cullet handling and return assets: Cullet crushers 25 * 1 Jul 2008 Scraping conveyor systems: Container glass 12 * 1 Jul 2008 Flat glass 25 * 1 Jul 2008 Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers) 25 * 1 Jul 2008 Silos 40 * 1 Jul 2008 Coating assets (cold and hot end) 12 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) 25 * 1 Jul 2008 Float baths 25 * 1 Jul 2008 Forehearths 12 * 1 Jul 2008 Forming machines (incorporating shearing and distribution systems) 12 * 1 Jul 2008 Glass furnace assets: Batch chargers 12 * 1 Jul 2008 Exhaust stacks: Brick lined 40 * 1 Jul 2008 Steel 12 * 1 Jul 2008 Furnace support assets (including bubbler systems and electro boost systems) 12 * 1 Jul 2008 Furnace tanks 12 * 1 Jul 2008 Regenerators and recuperators 12 * 1 Jul 2008 Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars) 12 * 1 Jul 2008 Inspection assets 10 * 1 Jul 2008 Lehr stackers 12 * 1 Jul 2008 Moulds 2 * 1 Jul 2008 Glass product manufacturing assets: Automotive glass product manufacturing assets: CNC controlled edgers and grinders 15 * 1 Jul 2009 CNC controlled scorers and cutters 15 * 1 Jul 2009 Inspection assets: Automotive laminated glass product inspection assets (including automated distortion checking assets and conveyors) 15 * 1 Jul 2009 Automotive toughened glass product inspection assets (including thermal imaging testing assets) 10 * 1 Jul 2009 Post-processing assets used in automotive laminated glass production and toughened glass production processes: Automated back window soldering units 10 * 1 Jul 2009 Others (including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling) 15 * 1 Jul 2009 CNC machines 7 * 1 Jul 2009 Control systems (excluding personal computers) 10 * 1 Jul 2009 Cutting tables: Automated cutting and break-out tables 10 * 1 Jul 2009 Laminated glass cutting tables 10 * 1 Jul 2009 Manual cutting tables (including air float tables) 15 * 1 Jul 2009 Digital printing assets: Digital printers 5 * 1 Jul 2009 Dryers 12 ½ * 1 Jul 2009 Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots) 15 * 1 Jul 2009 Drilling and/or milling machines (including horizontal and vertical drilling machines) 10 * 1 Jul 2009 Edgers: Arrissing machines 8 * 1 Jul 2009 Horizontal double edgers 10 * 1 Jul 2009 Straight line edgers and bevellers 7 * 1 Jul 2009 Glass handling and storage assets: Automated loaders and unloaders (used with automated cutting tables, laminating lines, toughening lines etc) 10 * 1 Jul 2009 Bulk glass handling assets: Straddle carriers 10 * 1 Jul 2009 Vertical glass handlers (sideloaders, tuning forks) 17 * 1 Jul 2009 Cranes (gantry and overhead) 25 * 1 Jul 2014 Racks (including A-frame racks, hydraulic concertina racks and freefall racks) 20 * 1 Jul 2009 Steel grabs 12 * 1 Jul 2009 Trolleys 7 * 1 Jul 2009 Vacuum lifters and scissor grabs 8 * 1 Jul 2009 Vertical masts and other elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 67200), elevating work platforms (EWPs) Glass laminating assets (including assembly clean room assets, autoclaves, heaters, laminating lehr furnaces, ovens, pre-presses, presses and vacuum bag furnaces) 15 * 1 Jul 2009 Glass toughening (tempering) assets: Furnaces and quenches used in toughening, bending/toughening and bending/slumping 20 * 1 Jul 2009 Heat soaking ovens 20 * 1 Jul 2009 Glass washing machines 10 * 1 Jul 2009 Plastic film applicators (spotstick machines) 8 * 1 Jul 2009 Screen printing assets - see Table A Printing (16110) Support assets: Air compressors 20 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Waterjet cutting machines 10 * 1 Jul 2009 Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category Ceramic product manufacturing (20210 to 20290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clay brick and paver manufacturing assets: Box feeders 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors 20 * 1 Jul 2011 Cutters 15 * 1 Jul 2011 De-hackers (excluding robots) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Extruders 15 * 1 Jul 2011 Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) 10 * 1 Jul 2011 Kiln/dryer/transfer car track work 12 * 1 Jul 2011 Kiln/dryer cars 10 * 1 Jul 2011 Kilns 20 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Setting assets (excluding robots) 20 * 1 Jul 2011 Transfer cars 15 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Pottery plant 20 1 Jan 2001 Rapid fire shuttle kilns (used in the manufacture of ceramic tiles) 13 ⅓ 1 Jan 2001 Cement manufacturing (20310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cooling assets: Air to air coolers 20 * 1 Jul 2011 Evaporation coolers: Cement coolers 20 * 1 Jul 2011 Conditioning towers (incorporating spray systems) 20 * 1 Jul 2011 Grate coolers (incorporating grate conveyor and quenching fans) 25 * 1 Jul 2011 Drying assets: Fluid bed dryers 20 * 1 Jul 2011 Hot gas generators 15 * 1 Jul 2011 Rotary dryers 20 * 1 Jul 2011 Electrical installation assets (including cabling): Power generators 15 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Transformers 20 * 1 Jul 2011 Emissions control assets: Dedusting fans 20 * 1 Jul 2011 Particulate filtering assets (excluding filter units incorporated in kiln bypass systems): Bagfilter systems (incorporating housing and filters) 20 * 1 Jul 2011 Electrostatic precipitators 20 * 1 Jul 2011 Stacks (excluding stacks incorporated in kiln bypass systems) 25 * 1 Jul 2011 Milling assets (used for raw material and cement milling including gearbox and drives): Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) 20 * 1 Jul 2011 Roller mills (vertical) (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Roller presses 20 * 1 Jul 2011 Separators/classifiers (including single and multi cyclones) 15 * 1 Jul 2011 Preheat and clinker production assets: Cyclone preheaters (incorporating tower structure, lifts, cyclones, precalciners, ducts, inlet chambers and meal pipes) 20 * 1 Jul 2011 Kilns (incorporating kiln shell, inlet chamber, roller stations, thrust unit, kiln hood, burner and drive) 25 * 1 Jul 2011 Kiln bypass systems (incorporating bypass ducts, heat exchangers, spray towers, filter units, ID fans and stacks) 10 * 1 Jul 2011 Kiln guns 5 * 1 Jul 2011 Kiln shell scanners 10 * 1 Jul 2011 Quarrying assets: Construction material mining assets - see Table A Construction material mining (09110 to 09190) Scrapers 7 * 1 Jul 2011 Storage, handling and packing assets: Conveyor systems (mechanical and pneumatic types incorporating structures, moving media, gearboxes, motors, fans, feeders, flowgates, feed valves and weighers): Mechanical: Belt, screw, drag chain, apron/pan conveyors 15 * 1 Jul 2011 Bucket elevators 20 * 1 Jul 2011 Pneumatic: Air lift elevators 15 * 1 Jul 2011 Air slides 15 * 1 Jul 2011 Hoppers, bins and tanks 20 * 1 Jul 2011 Packaging assets: Packing/bagging machines 15 * 1 Jul 2011 Palletisers 15 * 1 Jul 2011 Wrappers 10 * 1 Jul 2011 Pressure vessels (other than air/shock blast units) 25 * 1 Jul 2011 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wetslag, or at port facilities) 40 * 1 Jan 2004 Steel, generally 30 * 1 Jan 2004 Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004 Stockpile assets: Reclaim tunnels 25 * 1 Jul 2011 Reclaimers 25 * 1 Jul 2011 Stackers 25 * 1 Jul 2011 Unloading/loading assets: Bulk loading devices (including loading spouts and telescopic chutes) 10 * 1 Jul 2011 Railcar and truck unloaders (including pump unloading and vacuum pressure unloading systems) 20 * 1 Jul 2011 Ship unloading/loading assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Weighbridges 20 * 1 Jul 2011 Support assets: Air compression assets: Packaged air compressors (compressor, drier and receiver in one integrated unit) 10 * 1 Jul 2011 Other air compressor systems 15 * 1 Jul 2011 Air/shock blast units 8 * 1 Jul 2011 Control systems (process and safety control systems incorporating PLCs, cabling, monitors, sensors and switchgear, but excluding software) 10 * 1 Jul 2011 Cranes 20 * 1 Jul 2011 Hoists 20 * 1 Jul 2011 ID (induced draught) fans 15 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Testing equipment: Generally (including spectrometers, gas chromatographs, titrators, calorimeters, laser granulometers, photometers, moisture analysers, drying ovens) 8 * 1 Jul 2011 Raw material analysers 5 * 1 Jul 2011 XRF/XRD analysers 5 * 1 Jul 2011 Plaster product manufacturing (20320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Plasterboard and cornice manufacturing assets: General: Bins 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors (including belt conveyors, belt stacker conveyors, bucket elevators and screw conveyors) 20 * 1 Jul 2011 Dust collection assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2011 Dust detectors 5 * 1 Jul 2011 Fans/blowers (excluding blowers used with hot pits) 20 * 1 Jul 2011 Feeders 15 * 1 Jul 2011 Flow meters 10 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Lump breakers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Rotary valves 15 * 1 Jul 2011 Silos (steel) 20 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Plaster milling assets: Bulk bag handling assets 20 * 1 Jul 2011 Calciners 20 * 1 Jul 2011 Grinding/hammer mills 20 * 1 Jul 2011 Heat generators 15 * 1 Jul 2011 Hot pits: Blowers 12 * 1 Jul 2011 Vessels 20 * 1 Jul 2011 Stucco coolers 20 * 1 Jul 2011 Plasterboard/cornice plant assets: Chillers (volumetric air-cooled) 15 * 1 Jul 2011 Dry end handling assets (including bookers, cascades, conveyors and stackers) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Dunnage assets used to make dunnage 25 * 1 Jul 2011 Forming line assets (including belt conveyors and roller conveyors) 20 * 1 Jul 2011 Forming plates 10 * 1 Jul 2011 Forming station assets (excluding forming plates and pin mixers) 20 * 1 Jul 2011 Hydropulpers 25 * 1 Jul 2011 Knives (used for plasterboard or cornice) 25 * 1 Jul 2011 Paper and tape assets (including creasers, magazines, splicing assets, tape rollers, tension stations and unwinders) 20 * 1 Jul 2011 Pin mixers 13 * 1 Jul 2011 Printers 5 * 1 Jul 2011 Start-up pullers (used for cornice) 20 * 1 Jul 2011 Wet-end-transfer assets (including conveyors, dryer in-feeds, turners) 20 * 1 Jul 2011 Ready-mixed concrete manufacturing (20330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors 10 * 1 Jul 2014 Air dryers 10 * 1 Jul 2014 Bins (including weigh bins, but excluding concrete bins) 15 * 1 Jul 2014 CCTV systems 5 * 1 Jul 2014 Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Chillers 15 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors 20 * 1 Jul 2014 Dust extraction systems 15 * 1 Jul 2014 Fuel storage assets: Card reading systems 6 * 1 Jul 2014 Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) 10 * 1 Jul 2014 Pumps 10 * 1 Jul 2014 Tanks 25 * 1 Jul 2014 Hoppers (including weigh hoppers) 15 * 1 Jul 2014 Mixers used in wet ready-mixed plants 15 * 1 Jul 2014 Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) 10 * 1 Jul 2014 Silos 30 * 1 Jul 2014 Slump stands 10 * 1 Jul 2014 Testing assets: Concrete testers 10 * 1 Jul 2014 Ovens 8 * 1 Jul 2014 Truck transit mixers: Mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching trucks: Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) 10 * 1 Jul 2014 Waste water treatment assets: Catchment and settlement ponds 20 * 1 Jul 2014 Concrete slurry pumps 3 * 1 Jul 2014 Polyethylene (PE) water tanks 8 * 1 Jul 2014 Water pumps 5 * 1 Jul 2014 Concrete product manufacturing (20340) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Concrete block, brick and paver manufacturing assets: Batching and mixing assets: Bins (excluding concrete bins) 15 * 1 Jul 2011 Colour dosing assets 12 * 1 Jul 2011 Colour tanks (incorporating stirrers) 15 * 1 Jul 2011 Hoppers 15 * 1 Jul 2011 Mixers 15 * 1 Jul 2011 Block/brick/paver making assets: Block/brick/paver making machines 15 * 1 Jul 2011 Moulds 5 * 1 Jul 2011 Splitters 10 * 1 Jul 2011 Curing assets: Boilers (including steam generators) 20 * 1 Jul 2011 Drying chambers 25 * 1 Jul 2011 Elevators/lowerators (including loaders/unloaders) 15 * 1 Jul 2011 Racks (excluding racks fixed to drying chambers) 5 * 1 Jul 2011 Transfer car (incorporating finger cars) track works 15 * 1 Jul 2011 Transfer cars (incorporating finger cars) 15 * 1 Jul 2011 General assets: Control systems 10 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Plates 10 * 1 Jul 2011 Palletising and packaging assets: Cubing assets (including cubers, doublers and squeezers) 15 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Concrete roof tile manufacturing assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Applicator batching assets (including hoppers, mixers and tanks, but excluding batching assets for anti-scuff hot glue/max applicators and oil applicators) 15 * 1 Jul 2012 Applicators: Anti-scuff hot glue/wax 10 * 1 Jul 2012 General (including colour, sealer and sheen) 20 * 1 Jul 2012 Oil (excluding oil tanks) 10 * 1 Jul 2012 Bins 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Curing assets: Boilers 20 * 1 Jul 2012 Curing bays: Concrete 25 * 1 Jul 2012 Foam sandwich (incorporating insulated panel walls, roof and doors) 10 * 1 Jul 2012 Rackers/derackers (including loaders/unloaders) 20 * 1 Jul 2012 Racks (used in curing bays) 10 * 1 Jul 2012 Depalleters 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Hoppers 15 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Packaging assets: General (including collectors, compilers and cranes) 20 * 1 Jul 2012 Robots 10 * 1 Jul 2012 Shrink wrappers 10 * 1 Jul 2012 Strapping assets 10 * 1 Jul 2012 Wrapping assets 10 * 1 Jul 2012 Plates: General 7 * 1 Jul 2012 Trim (including plates used for barge and ridge tiles) 5 * 1 Jul 2012 Fibre cement building boards manufacturing assets: Curing assets: Autoclaves (incorporating rails) 30 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Chargers (including traversers) 15 * 1 Jul 2012 Trackwork 20 * 1 Jul 2012 Trolley chain hauling systems (incorporating chains, gearboxes, motors and tappets) 15 * 1 Jul 2012 Trolley transfer platforms (including transversals) 20 * 1 Jul 2012 Trolleys (including trucks) used inside and outside autoclaves 10 * 1 Jul 2012 Trolleys (including trucks) used only outside autoclaves 20 * 1 Jul 2012 Tunnels (including steamers) 25 * 1 Jul 2012 Finishing line and packaging assets: Applicators (including coating and sealing applicators) 7 * 1 Jul 2012 Drying tunnels (including heating ovens) 10 * 1 Jul 2012 Machining assets (including sanding and trimming assets) 15 * 1 Jul 2012 Printers 5 * 1 Jul 2012 Robots 10 * 1 Jul 2012 General assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Dust collection assets 20 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Stackers/unstackers (including pilers/unpilers) 15 * 1 Jul 2012 Steel templates 7 * 1 Jul 2012 Manufacturing, trimming and pressing assets: Cranes (used to load boards into presses and unload boards from presses) 15 * 1 Jul 2012 Guillotines 20 * 1 Jul 2012 Hatschek machines (including tub machines) 25 * 1 Jul 2012 Presses 20 * 1 Jul 2012 Scrap return assets (including pulpers and shredders) 15 * 1 Jul 2012 Trimmers 20 * 1 Jul 2012 Storage, preparation and mixing assets: Ball mills 25 * 1 Jul 2012 Batching vessels (including feeding vessels) (excluding silica thickener vessels) 20 * 1 Jul 2012 Classifiers (including cyclones) 15 * 1 Jul 2012 Hoppers 20 * 1 Jul 2012 Hydropulpers 20 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Refiners 20 * 1 Jul 2012 Storage tanks (including silica thickener vessels) 25 * 1 Jul 2012 Prefabricated concrete product manufacturing assets: Air compressors 10 * 1 Jul 2013 Automated panel manufacturing assets: Automated trowel machines (incorporating crane and trowel) 15 * 1 Jul 2013 Concrete distribution stations: Distributors 10 * 1 Jul 2013 Flying buckets 10 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Curing chambers 25 * 1 Jul 2013 Laser beam alignment systems 10 * 1 Jul 2013 Pallet cleaning machines 15 * 1 Jul 2013 Pallet receivable stands (excluding pallet vibrating stands) 20 * 1 Jul 2013 Pallet transport systems: Pallet drive mechanisms (incorporating drive units, motors, sensors and wheels) 10 * 1 Jul 2013 Track work 20 * 1 Jul 2013 Transversals (including continuous transfer wagons) 10 * 1 Jul 2013 Pallet vibrating stands 10 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Rack feeders 15 * 1 Jul 2013 Shutter cleaning machines 15 * 1 Jul 2013 Shutter transporting assets (including automated roller conveyors) 15 * 1 Jul 2013 Shutters 8 * 1 Jul 2013 Turning machines (including flippers and tilting assets) 20 * 1 Jul 2013 Buckets (including kibbles, skips and tippers) 6 * 1 Jul 2013 Casting tables 10 * 1 Jul 2013 Concrete manufacturing assets: Bins (excluding concrete bins) 15 * 1 Jul 2013 Conveyors 20 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Mixers 15 * 1 Jul 2013 Concrete testers 10 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Lifting gear (including chains, lugs and swivels) 7 * 1 Jul 2013 Moulds 10 * 1 Jul 2013 Pipe manufacturing assets: Cage machines 20 * 1 Jul 2013 Load testers 25 * 1 Jul 2013 Moulds 7 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Pipe making machines 20 * 1 Jul 2013 Prestressing assets 10 * 1 Jul 2013 Shutter saws 7 * 1 Jul 2013 Steel cutters and benders 7 * 1 Jul 2013 Trowel machines 4 * 1 Jul 2013 Work tables 10 * 1 Jul 2013 Silos 30 * 1 Jul 2012 Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 Iron smelting and steel manufacturing (21100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used in common in iron smelting and steel manufacturing processes: Automated guided vehicles (AGVs) 20 * 1 Jul 2010 CCTV system 3 * 1 Jul 2010 Coil cars (including hydraulic sliding floor plates) 13 * 1 Jul 2010 Coil car tracks and rails 7 * 1 Jul 2010 Control systems assets: Instruments (including temperature probes, control panels, gas analysers, location sensors, carbon monoxide monitors, pressure controls, temperature controls, pyrometers, strip position sensors, gamma ray detectors, hot metal detectors, x-ray gauges, width gauges, thickness gauges) 7 * 1 Jul 2010 Programmable logic controllers (PLCs) and distributed control systems (DCS) 10 * 1 Jul 2010 Uninterruptible power supplies (UPS) 5 * 1 Jul 2010 Cranes and gantries 20 * 1 Jul 2010 Electricity distribution, generation or transmission assets: Aerials or underground cables 30 * 1 Jul 2010 Electronic protection relays 10 * 1 Jul 2010 High voltage switchgear 25 * 1 Jul 2010 Transformers 20 * 1 Jul 2010 Use any relevant determinations made in Electricity supply (26110 to 26400) for any other electricity distribution, generation or transmission assets Gasometers 30 * 1 Jul 2010 Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail freight and passenger transport services (47100 to 47200) Rolls for mill roll stands (including roughing mill rolls, finishing mill rolls and skin conditioning mill rolls) 2 * 1 Jul 2010 Roller tables (incorporating gearboxes, motors, drives, rolls, table frames, aprons, side guards and foundations) 15 * 1 Jul 2010 Scale or transfer car rail tracks and turntables 20 * 1 Jul 2010 Scale or transfer cars (incorporating cable reel and drive units) 20 * 1 Jul 2010 Ship ore unloaders 20 * 1 Jul 2010 Slag processing assets: Crushers 20 * 1 Jul 2010 Granulators 15 * 1 Jul 2010 Slag pots 20 * 1 Jul 2010 Slag pot carriers 10 * 1 Jul 2010 Stacks (including flare off stacks (incorporating burners and derricks)) 20 * 1 Jul 2010 Stackers, reclaimers, stacker/reclaimers and sequencers 25 * 1 Jul 2010 Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: BOS vessels (incorporating motors, gearboxes, bull gear, vessel, torsion bar, lube pumps, pulse generators, tacho generators, brakes, limit switches, pressure switches and support structures) 10 * 1 Jul 2010 Desulphurising lances (incorporating masts, winch control boxes, hydraulic cylinders carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Electric arc furnaces (EAFs) 10 * 1 Jul 2010 Electrode control arms 10 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Electrostatic precipitators 15 * 1 Jul 2010 Primary and secondary scrubbers (incorporating support structure and spray systems) 20 * 1 Jul 2010 Waste gas radiation cooling systems (incorporating water sprays and ducts) 20 * 1 Jul 2010 Waste gas extractor fans and silencers 20 * 1 Jul 2010 Flux making assets: Kiln contact coolers (including agitator, agitator hydraulic system and rotary valves) 15 * 1 Jul 2010 Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Lime kiln discharge conveyors (incorporating structures, belts, pulleys, motors and gearboxes) 15 * 1 Jul 2010 Lime kilns (incorporating rollers, tyres, support structures, drives, motors and gearboxes) 25 * 1 Jul 2010 Raw material crushers and ball mills 15 * 1 Jul 2010 Grinders (incorporating motors, drive pullies and belts, drive shafts, roller crusher units and whizzer separators) 15 * 1 Jul 2010 Heat shielding for vessels incorporating supports 30 * 1 Jul 2010 Hot metal pots 20 * 1 Jul 2010 Lance pumps and motor assemblies 15 * 1 Jul 2010 Liquid oxygen lances (incorporating carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Liquid oxygen supply pipes 10 * 1 Jul 2010 Materials handling assets: Air blowers 15 * 1 Jul 2010 Bins 20 * 1 Jul 2010 Bucket elevators 20 * 1 Jul 2010 Conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Cyclones 10 * 1 Jul 2010 Hoppers, weigh hoppers, chutes, silos 20 * 1 Jul 2010 Scrap metal buckets, skips and stands 20 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Vibro feeders 15 * 1 Jul 2010 Vibrators 15 * 1 Jul 2010 Weighbridges (incorporating load cells) 20 * 1 Jul 2010 Pneumatic air tube systems (incorporating blower units) 20 * 1 Jul 2010 Scull breakers 10 * 1 Jul 2010 Secondary treatment assets: Composition adjustment stations (including Injection Reheating Up Temperature (IRUT) stations incorporating snorkels, support structures and motors) 20 * 1 Jul 2010 Ladle metallurgical furnaces (LMFs) 20 * 1 Jul 2010 Vacuum degassers (incorporating steam pumps and vacuum pumps) 10 * 1 Jul 2010 Slag rakes 10 * 1 Jul 2010 Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) 20 * 1 Jul 2010 Sub or sampling lances (incorporating motors, drives, gearboxes, limit switches, over speed switches, drums, cables and slow motors) 10 * 1 Jul 2010 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Launder distribution and collection systems 15 * 1 Jul 2010 Pipes and pipelines: Slurry disposal pipelines 15 * 1 Jul 2010 Water pipes 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps (including slurry disposal pumps) 15 * 1 Jul 2010 Settling ponds 30 * 1 Jul 2010 Tanks: Conditioner, slurry, polymer, liquid flocculants and mixer tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Blast furnace assets: Cast house assets: Cast house floor iron and slag runner systems, covers, and tilting spouts 5 * 1 Jul 2010 Cast house structure 40 * 1 Jul 2010 Common hydraulic systems 15 * 1 Jul 2010 Manipulators 15 * 1 Jul 2010 Mud guns 15 * 1 Jul 2010 Taphole drills 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Chimney mains 30 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Dust catchers (incorporating supporting structures) 15 * 1 Jul 2010 Excess gas bleeder systems 20 * 1 Jul 2010 Furnace top recovery turbine systems (incorporating hydraulic system, inlet and outlet mains and valves) 20 * 1 Jul 2010 Scrubbers (incorporating support structure and spray systems) 15 * 1 Jul 2010 Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics 15 * 1 Jul 2010 Waste gas collector mains and ducts 15 * 1 Jul 2010 Furnace proper assets: Furnace charging tops (incorporating charging valves and hydraulics) 15 * 1 Jul 2010 Furnace elevators 15 * 1 Jul 2010 Furnace shells (incorporating hearths, refractory linings, staves, probes, profile meters and sondes) 15 * 1 Jul 2010 Furnace support assets (including maintenance platforms and control and switch rooms) 15 * 1 Jul 2010 Furnace support structure (incorporating foundations) 40 * 1 Jul 2010 Hot blast system assets: Cold blast mains (incorporating snorts and mixer valves) 15 * 1 Jul 2010 Hot blast mains (incorporating bustle mains, back draught mains and tuyere stock) 15 * 1 Jul 2010 Stoves (incorporating refractory, shell, foundations, fan and valves) 30 * 1 Jul 2010 Stoves mixed gas main systems 15 * 1 Jul 2010 Materials handling assets: Furnace charging bins 15 * 1 Jul 2010 Furnace charging conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Furnace charging skip hoist 20 * 1 Jul 2010 Furnace charging skip tracks 30 * 1 Jul 2010 Furnace charging skips 15 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Torpedo cars 17 * 1 Jul 2010 Water treatment assets: Basins 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Valves and other non-pipe fittings 8 * 1 Jul 2010 Water distribution systems 10 * 1 Jul 2010 Water pumps 10 * 1 Jul 2010 Coke making assets: Coal screening assets: Crushers 20 * 1 Jul 2009 Hammer mills 15 * 1 Jul 2009 Hydrowashers 20 * 1 Jul 2009 Primary, secondary and tertiary screens and chutes 10 * 1 Jul 2009 Coke ovens batteries assets: Breeze basins 30 * 1 Jul 2009 Charging car rails 20 * 1 Jul 2009 Charging cars 20 * 1 Jul 2009 Coke ovens batteries (including ovens, doors, individual oven gas off takes from supply and extraction mains) 30 * 1 Jul 2009 Coke ploughs 15 * 1 Jul 2009 Coke transfer cars 25 * 1 Jul 2009 Coke wharves (including concrete end barriers and skids) 30 * 1 Jul 2009 Hot car spur lines 30 * 1 Jul 2009 Hot cars (incorporating locomotive, wagon, tray and bogies) 15 * 1 Jul 2009 Quenchers (incorporating stack structures, water tanks, pipes, pumps, sprays, pneumatic systems and water pump pits) 15 * 1 Jul 2009 Ram tracks and live rails 30 * 1 Jul 2009 Rams 30 * 1 Jul 2009 Coke ovens gas by-products assets: Acid compound assets: Acid compound structures, pumps, overflow and storage tanks 15 * 1 Jul 2009 Ammonia absorbers (including pumps, ammonia storage tanks, and distribution pipes including valves) 15 * 1 Jul 2009 Ammonia plant assets: Ammonia incinerators, ammonia stills, tanks, decanters, pumps, condensers (including support structures, stacks) 15 * 1 Jul 2009 Benzine, toluene and xylene plant assets: Distillation columns, dephlegorators, pumps, tanks, coolers, condensers and pre heaters 30 * 1 Jul 2009 Benzol scrubbers (including pumps and distribution pipe work including valves) 35 * 1 Jul 2009 Exhausters (including support structures and hydraulic systems) 5 * 1 Jul 2009 Final coolers 35 * 1 Jul 2009 Napthalene plant assets: Sludge tanks, pre heaters, distillation columns, tanks, decanters, condensers, and pumps 35 * 1 Jul 2009 Primary cooler assets: Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 40 * 1 Jul 2009 Sulphate plant assets: Feed tanks, evaporators, centrifuge units, conveyors (including belts, structures, drives and chutes, jet condensers, hot water tanks, driers including chutes, drives, and support structures, pumps, vibrating screens, cyclones, and scraper conveyors) 10 * 1 Jul 2009 Tar plant assets: Decanters, make tanks (incorporating scrapers and drives, storage tanks, steam and electric pumps, liquor tank and strainers) 15 * 1 Jul 2009 Tar precipitators 20 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Baghouses 20 * 1 Jul 2009 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 20 * 1 Jul 2009 Dust collection systems, dust drop out boxes and dust disposal rotary valves (incorporating motors and gearboxes) 20 * 1 Jul 2009 Fume extraction hoods 20 * 1 Jul 2009 Waste gas collector mains and ducts 25 * 1 Jul 2009 Materials handling assets: Bins (including furnace coke, dust disposal bins) 20 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 15 * 1 Jul 2009 Conveyor systems transfer houses 15 * 1 Jul 2009 Feed bunkers 15 * 1 Jul 2009 Motorised feeders 15 * 1 Jul 2009 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 25 * 1 Jul 2009 Hot strip mill assets: Coil and slab weighers 15 * 1 Jul 2010 Coil box and crop shear assets: Coil boxes (incorporating side guard drives and transfer mechanism assemblies) 8 * 1 Jul 2010 Coil box shear and scale breakers 17 * 1 Jul 2010 Crop shears (incorporating assemblies and main drive motors) 17 * 1 Jul 2010 Crop shear maintenance jigs and pinch rolls 15 * 1 Jul 2010 Transfer bed oxy cutting stations 15 * 1 Jul 2010 Coil handling assets: Cooling tunnel ventilation fans 10 * 1 Jul 2010 Cooling tunnel conveyors 13 * 1 Jul 2010 Marking machines 15 * 1 Jul 2010 De-scaling systems (incorporating scale breakers, nozzles, pipe works, valves and high pressure pumps) 10 * 1 Jul 2010 Down coiler assets (including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drives)) 15 * 1 Jul 2010 Finishing mill assets: Finishing mill flumes 20 * 1 Jul 2010 Finishing mills (incorporating mill stands, side guides, strippers, screw downs, drive shafts, pinion boxes, main drive motors, transformers, loopers, grease systems, oil circulation systems, and hydraulic systems) 20 * 1 Jul 2010 Laminar flow cooling systems 15 * 1 Jul 2010 Mill roll shop assets: Bearing washing machines 10 * 1 Jul 2010 Chuck changers 15 * 1 Jul 2010 Floor plate or checker plate machines 15 * 1 Jul 2010 Roll grinders 15 * 1 Jul 2010 Roll lathes 20 * 1 Jul 2010 Roll racks and sleds 20 * 1 Jul 2010 Reversing roughing mill assets: Reversing roughing mills (incorporating mill stands, entry side guards, delivery side guards, main drive motors and hydraulic systems) 20 * 1 Jul 2010 Vertical edgers (incorporating drive motors, gearboxes and edger adjustments) 20 * 1 Jul 2010 Roll changing assets 20 * 1 Jul 2010 Scale scrapers 15 * 1 Jul 2010 Skin pass mill assets: Skin pass mills (incorporating mill entry assets,gap control and auxiliary hydraulics, main drive motors, payoff reel, un-coiler mandrels and re-coiler mandrels) 20 * 1 Jul 2010 Tension reels and belt wrappers 15 * 1 Jul 2010 Laser systems mill entry 5 * 1 Jul 2010 Slab tracking systems 5 * 1 Jul 2010 Strapping machines (including radial and circumferential) 13 * 1 Jul 2010 Walking beam furnace assets: Air dilution manifolds 20 * 1 Jul 2010 Air ducts 10 * 1 Jul 2010 Coke ovens gas systems 15 * 1 Jul 2010 Cold combustion air systems 20 * 1 Jul 2010 Dilution blowers 10 * 1 Jul 2010 Extractors 10 * 1 Jul 2010 Furnaces (incorporating structure, charging machines with synchronising drive trains, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Nitrogen purge systems 15 * 1 Jul 2010 Tracking lasers (incorporating cables and adapters) 5 * 1 Jul 2010 Pellet making assets: Balling assets: Balling drums 20 * 1 Jul 2010 Bentonite tanks 20 * 1 Jul 2010 Mixers 20 * 1 Jul 2010 Seed screens 10 * 1 Jul 2010 Cooler assets: Cooler fans 10 * 1 Jul 2010 Annular coolers (incorporating pans, pan conveyors and drives) 25 * 1 Jul 2010 Roller screens 10 * 1 Jul 2010 Dewatering assets: Launders 20 * 1 Jul 2010 Pressure filter pumps 5 * 1 Jul 2010 Process water tanks 20 * 1 Jul 2010 Return water pipes 20 * 1 Jul 2010 Slurry feed pipes 10 * 1 Jul 2010 Slurry pumps 10 * 1 Jul 2010 Slurry tanks (incorporating agitators) 15 * 1 Jul 2010 Sumps 20 * 1 Jul 2010 Thickeners (incorporating tanks, rakes and access platforms) 20 * 1 Jul 2010 Vertical plate pressure filters (incorporating filters, plates, membranes, water sprays, ladders, bomb bay doors) 20 * 1 Jul 2010 Emissions control assets: Compressors 20 * 1 Jul 2010 Dust collection system 20 * 1 Jul 2010 Multi-cone 20 * 1 Jul 2010 Scrubbers 20 * 1 Jul 2010 Waste gas collector mains and ducts 20 * 1 Jul 2010 Waste gas extractor fans 20 * 1 Jul 2010 Fluxing tanks 20 * 1 Jul 2010 Grinding mills 15 * 1 Jul 2010 Induration assets: Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Rotary kilns (incorporating bearings, drive gear and drive system) 30 * 1 Jul 2010 Travelling grates (incorporating motors, gearboxes or drives and rollers) 30 * 1 Jul 2010 Waste heat recovery ducts 15 * 1 Jul 2010 Waste heat recovery fans 10 * 1 Jul 2010 Materials handling assets: Conveyor systems (incorporating structures, belts, gearboxes and motors): Conveyors to and from balling drums 20 * 1 Jul 2010 Filter cake conveyors 20 * 1 Jul 2010 Finished pellet conveyor 20 * 1 Jul 2010 Flux bins 20 * 1 Jul 2010 Roller feeders 10 * 1 Jul 2010 Table feeders 10 * 1 Jul 2010 Vibrating feeders 10 * 1 Jul 2010 Weigh feeders 10 * 1 Jul 2010 Plate mill assets: Cold levellers (incorporating motor, gearbox spindles, hydraulic traverse cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) 30 * 1 Jul 2010 De-scaling boxes (incorporating sprays, mechanicals, control valves pipe work after isolation valves, de-scaling box table rolls, tables, chains, covers, side guides and covers) 10 * 1 Jul 2010 Edgers (incorporating motors, hydraulic controls, mechanical controls, anvil (carryover table), hand rails and walkways) 20 * 1 Jul 2010 Furnace entry skids 20 * 1 Jul 2010 Furnaces (incorporating slab pushers, bumpers, pyrometers, off takes from king valve to outlets and all structures and equipment from after entry skids up to and including circular apron skids) 20 * 1 Jul 2010 Hot levellers (incorporating motors, gearboxes, spindles, rolls, leveller AGC capsules, screws, crowning device, de-scaling header and valves) 20 * 1 Jul 2010 Inter-roll stand cooling sprays 15 * 1 Jul 2010 Reversing finishing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Reversing roughing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Rope driven cooling transfer bed 20 * 1 Jul 2010 Shears (including crop, divide, scrap, rotary trim, guillotine and end shears) 20 * 1 Jul 2010 Slab sizing systems (incorporating side guard measuring devices and stands, slab sizing unit supports, cameras and light banks) 5 * 1 Jul 2010 Turnover inspection table (incorporating barriers and hydraulics) 20 * 1 Jul 2010 Walking beam cooling beds (incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics) 20 * 1 Jul 2010 Primary metal product casting assets: Continuous casting machines (incorporating turrets, tundishes (incorporating lids and cassettes), tundish cars, moulds, dummy bars, segments, oscillators, rolls, water sprays, hydraulics, motors and gearboxes): Billet casters 17 * 1 Jul 2010 Combination casters 17 * 1 Jul 2010 Slab casters 17 * 1 Jul 2010 Cooler transfer arms (incorporating motors, gearboxes and drive shafts) 17 * 1 Jul 2010 Crop removal machines 20 * 1 Jul 2010 Cut to length machines and torch cutters 15 * 1 Jul 2010 De-burring machines (incorporating fixed drives) 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 15 * 1 Jul 2010 Dedusting ducts and mains 15 * 1 Jul 2010 Steam exhaust fans 10 * 1 Jul 2010 Hydraulic shears 17 * 1 Jul 2010 Materials handling assets: Conveyor systems (including structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Mould powder bins 23 * 1 Jul 2010 Screw feeders 15 * 1 Jul 2010 Scarfing machines (incorporating catenary system of hoses, power supply cables and support structures) 20 * 1 Jul 2010 Slab or billet cooler tanks (incorporating grid stands) 30 * 1 Jul 2010 Slab or billet marking machines 17 * 1 Jul 2010 Transfer beds 17 * 1 Jul 2010 Up-enders (including hydraulics) 17 * 1 Jul 2010 Walking beam cooling beds and run out tables 17 * 1 Jul 2010 Water treatment assets: Basins and ponds 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Gravel and sand filters 25 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Pipelines: Water pipelines 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps: Water pumps 10 * 1 Jul 2010 Chemical dosing pumps 5 * 1 Jul 2010 Skimmers and scrapers 15 * 1 Jul 2010 Tanks: Sludge, chemical storage and dosing tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Rod, bar, structural and rail mill assets: Controlled tempering quenching cars 10 * 1 Jul 2010 Cut to length machines 17 * 1 Jul 2010 De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) 10 * 1 Jul 2010 Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Furnace charging skids 20 * 1 Jul 2010 Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Shears (incorporating motors and drives) 17 * 1 Jul 2010 Stacker/bundlers 12 * 1 Jul 2010 Straighteners 20 * 1 Jul 2010 Walking beam cooling beds 20 * 1 Jul 2010 Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Sinter making assets: Cooler assets: Cooler fans 10 * 1 Jul 2009 Coolers (incorporating pan conveyors and drives) 25 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Activated carbon packed bed filters 15 * 1 Jul 2009 Dedusting fans 10 * 1 Jul 2009 Electrostatic precipitators and scraper chains 20 * 1 Jul 2009 Waste gas collector mains and ducts 20 * 1 Jul 2009 Feed sequence assets: Feed rolls 7 * 1 Jul 2009 Mixing and rolling drums 30 * 1 Jul 2009 Materials handling assets: Belt weighers 5 * 1 Jul 2009 Bins: Coke bins 15 * 1 Jul 2009 Ore bins 23 * 1 Jul 2009 Sinter bins 17 * 1 Jul 2009 Chutes 15 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 17 * 1 Jul 2009 Feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Sinter 17 * 1 Jul 2009 Weigh feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Strand assets: Ignition furnaces (incorporating associated air and gas mains) 15 * 1 Jul 2009 Preheat hoods (incorporating waste heat recovery fans and mains) 7 * 1 Jul 2009 Spike roll crushers (incorporating bogey flex, electric motors, primary gearboxes, fluid couplings, grillage bars and crash decks) 10 * 1 Jul 2009 Strand structures and drives (including conveyors, wind legs and dust troughs) 20 * 1 Jul 2009 Water treatment assets: Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2009 Steel railway track product manufacturing assets: Steel railway clip manufacturing assets: Anti-corrosion dip tanks 20 * 1 Jul 2011 Coil transfer arms (incorporating motors, gearboxes and drive shafts) 15 * 1 Jul 2011 End spades 20 * 1 Jul 2011 Gas temper furnaces 20 * 1 Jul 2011 Induction heaters 20 * 1 Jul 2011 Noise reduction enclosures 30 * 1 Jul 2011 Presses 20 * 1 Jul 2011 Quench systems (incorporating heat exchangers, transfer arms, tanks, pipes and pumps) 20 * 1 Jul 2011 Shears 20 * 1 Jul 2011 Tooling 15 * 1 Jul 2011 Transfer systems (incorporating flat bed transfer table) 30 * 1 Jul 2011 Quality control test rigs 30 * 1 Jul 2011 Materials handling assets: Conveyor systems 20 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Racks for storage 20 * 1 Jul 2011 Weigh scales 15 * 1 Jul 2011 Water treatment assets: Cooling towers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Steel railway sleeper manufacturing assets: Crop shear and presses 20 * 1 Jul 2011 Form presses 20 * 1 Jul 2011 Punch presses 20 * 1 Jul 2011 Steel strip metallic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Air knife assemblies 13 * 1 Jul 2010 Crop shears 17 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Horizontal air coolers (incorporating ducting fans and nozzles) 15 * 1 Jul 2010 Horizontal furnaces 20 * 1 Jul 2010 Levellers (incorporating gearboxes and drives) 15 * 1 Jul 2010 Metal coating pots 15 * 1 Jul 2010 Passivators (incorporating tanks and pumps) 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Pot hardware (incorporating zinc roll frames and roll assemblies) 13 * 1 Jul 2010 Pre melt pots 5 * 1 Jul 2010 Quench systems (incorporating rolls, spray bars and tanks) 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Resin coaters 15 * 1 Jul 2010 Scrapers 13 * 1 Jul 2010 Skin conditioning mills (incorporating entry and exit tension rolls) 20 * 1 Jul 2010 Steering rolls and bridles (incorporating motors, gearboxes and rolls) 15 * 1 Jul 2010 Vertical air coolers (incorporating ducting, fans and motors) 15 * 1 Jul 2010 Vertical preheat furnaces 15 * 1 Jul 2010 Welders 17 * 1 Jul 2010 Steel strip organic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Banders 15 * 1 Jul 2010 Branders 10 * 1 Jul 2010 Chemical rinsing, cleaning and pre-treatment assets 15 * 1 Jul 2010 Cooler and cooling assets 15 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Finishing assets 15 * 1 Jul 2010 Inspection assets 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Primer and main coaters 13 * 1 Jul 2010 Quench systems 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Shears 15 * 1 Jul 2010 Stitchers 17 * 1 Jul 2010 Tin-plating mill assets: Accumulators and loopers 17 * 1 Jul 2011 Acid and alkaline cleaning baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011 Batch annealing assets: Annealing furnaces 6 * 1 Jul 2011 Bases 4 * 1 Jul 2011 Convector plates 4 * 1 Jul 2011 Inner covers 4 * 1 Jul 2011 Cold reduction mills 20 * 1 Jul 2011 Continuous annealing furnaces 15 * 1 Jul 2011 Crop shears 15 * 1 Jul 2011 Dryers 15 * 1 Jul 2011 Electro plating baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011 Pickling tanks (including scrubbing units and rolls and electrical grids) 13 * 1 Jul 2011 Preheat furnaces 20 * 1 Jul 2011 Recoilers, bridles and uncoilers 15 * 1 Jul 2011 Rinse tanks 15 * 1 Jul 2011 Side trimmers 15 * 1 Jul 2011 Temper mills 20 * 1 Jul 2011 Tension control system (including steering) 10 * 1 Jul 2011 Welders 17 * 1 Jul 2011 Alumina production (21310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): Bauxite crushing and handling assets: Conveyors 30 * 1 Jan 2003 Crushing assets 30 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Stockpile reclaimers, stackers and stacker/reclaimers 30 * 1 Jan 2003 Train loading assets (including conveyors, product bins and towers) 30 * 1 Jan 2003 Bauxite residue disposal assets: Initial containment areas 20 1 Jan 2001 Mudlakes 10 1 Jan 2001 Calcination assets: Calciners and kilns 25 * 1 Jan 2003 Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) 30 * 1 Jan 2003 Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) 30 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) 30 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) 15 * 1 Jan 2003 Pipework (including slurry pipes) 30 * 1 Jan 2003 Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) 30 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets (including switchgear and transformers) 30 * 1 Jan 2003 Aluminium smelting (21320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Anode baking assets (including crucibles and furnaces) 20 * 1 Jan 2003 Anode (green) pasting assets: Crushing assets 30 * 1 Jan 2003 Mixing and forming assets 15 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) 20 * 1 Jan 2003 Compressors 20 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Cranes and gantries (including cell tending machines) 20 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Materials handling assets: Anode transport vehicles and hot metal carriers 10 * 1 Jan 2003 Generally (including conveyors, silos and stockpile reclaiming assets) 30 * 1 Jan 2003 Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) 20 * 1 Jan 2003 Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) 25 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets: Generally (including switchgear and transformers) 30 * 1 Jan 2003 Rectiformers 20 * 1 Jan 2003 Non-ferrous metal casting (21410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal casting assets (non-ferrous eg aluminium, brass and magnesium): Cooling assets (including tables, conveyors, towers) 15 * 1 Jan 2004 Deodorising machines/fume extraction systems 15 * 1 Jul 2013 Die casting machines (including high pressure, low pressure and gravity type machines) 15 * 1 Jan 2004 Die tools (moulds used for casting) 4 * 1 Jan 2004 Heating assets: Degassing assets 5 * 1 Jan 2004 Furnaces (including dosing, holding and melting) 15 * 1 Jan 2004 Heat treatment baskets 5 * 1 Jan 2004 Heat treatment ovens 20 * 1 Jan 2004 Ingot pre-heaters 20 * 1 Jan 2004 Quenching tanks 20 * 1 Jan 2004 Impregnation machines 10 * 1 Jul 2013 Machining/finishing assets: Blast machines (including shot, sand, bead) 20 * 1 Jan 2004 CNC lathes 10 * 1 Jan 2004 CNC machining centres 10 * 1 Jan 2004 CNC milling machines 10 * 1 Jan 2004 Drilling machines 15 * 1 Jan 2004 Linishing belt machines 10 * 1 Jan 2004 Trim presses (hydraulic type and crank type) 15 * 1 Jan 2004 Trim tools used in trim press machines 4 * 1 Jan 2004 Vibrating machines (including rumbling and knock out machines 10 * 1 Jan 2004 Materials handling conveyors 10 * 1 Jan 2004 Molten metal transfer ladles 3 * 1 Jan 2004 Paint line conveyors 15 * 1 Jan 2004 Robots 10 * 1 Jan 2004 Sand casting assets: Core boxes 4 * 1 Jan 2004 Core making machines (core blowers) 15 * 1 Jan 2004 Gas generators for sand curing 15 * 1 Jan 2004 Sand core dies 7 * 1 Jul 2013 Sand core making machines 15 * 1 Jul 2013 Testing assets: Co-ordinate measurement machines 10 * 1 Jan 2004 Leak and pressure testing machines 4 * 1 Jan 2004 Spectrometers 10 * 1 Jan 2004 X-ray machines 15 * 1 Jan 2004 Tinsmiths' plant 20 1 Jan 2001 Fabricated metal product manufacturing (22100 to 22990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Galvanising plant 10 1 Jan 2001 Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Nail manufacturing plant 20 1 Jan 2001 Saw-making plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Steel coil roll forming, slitting and blanking and sheet metal forming (22210 to 22290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Steel coil blanking or shear line assets: Coil cars (including stationary coil cars) 15 * 1 Jul 2012 Cut to length shears and guillotines 15 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 Grip feeders 10 * 1 Jul 2012 Levellers 15 * 1 Jul 2012 Meter wheels 7 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Scissor lifts 15 * 1 Jul 2012 Stackers 15 * 1 Jul 2012 Steel coil roll forming assets: Auto banders 10 * 1 Jul 2012 Closed section induction welders 15 * 1 Jul 2012 Closed section laser welders 10 * 1 Jul 2012 CNC laser cutting units 10 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil joining welding units 15 * 1 Jul 2012 Coil levellers and straighteners 15 * 1 Jul 2012 Coil magazines 15 * 1 Jul 2012 Coil tilters 15 * 1 Jul 2012 Coil tilting coil cars 15 * 1 Jul 2012 Control systems assets: Motion controllers 10 * 1 Jul 2012 Programmable logic controllers (PLCs) 10 * 1 Jul 2012 Potentiometers 5 * 1 Jul 2012 Variable speed drives (VSDs) 10 * 1 Jul 2012 Control systems (including roll former control systems (incorporating end coders), de-coiler/un- coiler control systems and snubber control systems) 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Embossing units 5 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 In-line presses and punches 15 * 1 Jul 2012 In-line printers and labellers 7 * 1 Jul 2012 Metal saws: Band saws 10 * 1 Jul 2012 Rotary cut off saws 10 * 1 Jul 2012 Roll former tooling 8 * 1 Jul 2012 Roll formers (incorporating entry guides, fixed and height adjustable pinch rollers, drive motor and gearboxes, base and power supply unit): Fixed 15 * 1 Jul 2012 Mobile 10 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Shears and guillotines 15 * 1 Jul 2012 Snubbers (incorporating drives, motors and gearboxes) 15 * 1 Jul 2012 Strip lubricators 10 * 1 Jul 2012 Support assets: Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Engineering workshop assets: CNC and NC lathes 10 * 1 Jul 2012 Drilling machines 10 * 1 Jul 2012 Keyway broaching presses 15 * 1 Jul 2012 Guard lights (incorporating red eye guard lights and stands) 7 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Spreader bars 10 * 1 Jul 2012 Manual strapping machines 7 * 1 Jul 2012 Measuring assets (including micrometers, protractors, tapes, and vernier callipers) 7 * 1 Jul 2012 Perimeter fencing 15 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Stackers (drop and suction) 15 * 1 Jul 2012 Stretch wrappers 10 * 1 Jul 2012 Tunnel guarding (including safety cages) 15 * 1 Jul 2012 Steel coil slitting assets: Anti-flutter rolls 10 * 1 Jul 2012 Auto banders (incorporating conveyors, strapping heads, coil lift systems, strapping dispensers, accumulators and controls) 10 * 1 Jul 2012 Carryover tables 15 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil stacking systems 20 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 De-coiler/un-coiler edge guides 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Downenders (incorporating conveyors, hydraulics and controls) 20 * 1 Jul 2012 Entry and exit coil carousels/capstans 20 * 1 Jul 2012 Entry shears 15 * 1 Jul 2012 Exit edge guides 10 * 1 Jul 2012 Exit feed up units (incorporating deflector and lift rolls, shears, separators, tables and traverse drives) 20 * 1 Jul 2012 Exit turnstile/coil stackers 20 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Magnet cranes 20 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Main hydraulic power pack (incorporating interconnecting pipe work to valve stands) 15 * 1 Jul 2012 Pallet conveyor monorails 10 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Perimeter guarding 15 * 1 Jul 2012 Pinch rollers/breakers 20 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Re-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers, and brakes) 15 * 1 Jul 2012 Scrap baller 15 * 1 Jul 2012 Scrap chopper bins and carriages 20 * 1 Jul 2012 Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Scrap choppers 20 * 1 Jul 2012 Separator blades 10 * 1 Jul 2012 Slitter tooling (incorporating blades, rubbers and spacers) 5 * 1 Jul 2012 Slitting head building stations (incorporating rotating rigs) 20 * 1 Jul 2012 Slitting head entry side guides 10 * 1 Jul 2012 Slitting heads (incorporating electric motors, gearboxes and drive shafts) 15 * 1 Jul 2012 Tension units (incorporating entry and exit quadrants, rolls, separators, drag pads, motors, gearboxes and drives) 15 * 1 Jul 2012 Weighing scales (incorporating load cells and controls) 20 * 1 Jul 2012 Steel sheet metal forming assets: Blankers 15 * 1 Jul 2012 Brake presses 20 * 1 Jul 2012 CNC multi head combined slitter/blankers 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Folders 10 * 1 Jul 2012 Guillotines 15 * 1 Jul 2012 Mini slitters 15 * 1 Jul 2012 Boiler, tank and other heavy gauge metal container manufacturing (22310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sheet metal tanks manufacturing assets: Band saws 5 * 1 Jul 2012 Coil holders 10 * 1 Jul 2012 Curving rollers 10 * 1 Jul 2012 Drilling machines (including bench and radial drills) 5 * 1 Jul 2012 Gang and turret punching machines 15 * 1 Jul 2012 Hand tools 5 * 1 Jul 2012 Hoists: Electric 5 * 1 Jul 2012 Hydraulic 15 * 1 Jul 2012 Hooks (including c-hooks and slinger hooks) 5 * 1 Jul 2012 Jib cranes 15 * 1 Jul 2012 Laser cutters 7 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Pallet jacks 10 * 1 Jul 2012 Plate grabs 5 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Riveting machines 15 * 1 Jul 2012 Shears: Hand-held type 3 * 1 Jul 2012 Guillotine type 15 * 1 Jul 2012 Spreader bars 15 * 1 Jul 2012 Trolleys 5 * 1 Jul 2012 Welders 5 * 1 Jul 2012 Motor vehicle manufacturing (23110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): Ancillary and support assets: Air compressors 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts) - see Table B Warehouse and distribution centre equipment and machines Brake hose cleaning machines 10 * 1 Jul 2011 Calibration assets 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2011 Dust and fume extraction assets: Fixed extraction systems (incorporating ducting, extraction arms etc) 15 * 1 Jul 2011 Mobile 7 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Glycol and water mixing plant assets 15 * 1 Jul 2011 Hose reels 7 * 1 Jul 2011 Power supply assets (including generators) - use any relevant determinations made for Power supply assets in Table B Racks and shelving 20 * 1 Jul 2011 Stillages, storage bins tote boxes and trolleys 15 * 1 Jul 2011 Storage tanks: Fuel storage tanks 20 * 1 Jul 2011 Gas storage tanks (including argon, compressed natural gas (CNG) and nitrogen gas storage tanks) 30 * 1 Jul 2011 Lubricant storage tanks 20 * 1 Jul 2011 Tooling: Dies (for press brakes) 12 * 1 Jul 2011 Jigs and fixtures 7 * 1 Jul 2011 Moulds (including fibreglass moulds) 7 * 1 Jul 2011 Vehicle platforms and runways (used in wheel alignment etc) 20 * 1 Jul 2011 Ventilation fans 20 * 1 Jul 2011 Waste oil collection and storage assets 10 * 1 Jul 2011 Waste water treatment assets: Meters 5 * 1 Jul 2011 Pipework 15 * 1 Jul 2011 Pumps 12 * 1 Jul 2011 Separators 15 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Water demineralising plant assets (including containers, pipework, pumps and reverse osmosis assets) 15 * 1 Jul 2011 Weighers: Fixed (weighbridges) 20 * 1 Jul 2011 Mobile 10 * 1 Jul 2011 Assembly and body shop assets: Adhesive mixing and dispensing assets 15 * 1 Jul 2011 Alignment, positioning and verification assets: Axle and frame alignment assets (including frame presses) 15 * 1 Jul 2011 Computer and laser based contact and non- contact devices (including 'Faro arms') 10 * 1 Jul 2011 Dumpy levels 7 * 1 Jul 2011 Coupling machines 15 * 1 Jul 2011 Power tool and rivet gun power packs and rigs 15 * 1 Jul 2011 Power tools: Nut runners (including cables and controllers) 7 * 1 Jul 2011 Others (including angle grinders, fastening tools, hand operated saws, rivet guns etc) - see Table B Power tools, hand tools Sawing machines (including aluminium cutting saws, bandsaws and cold saws) 12 * 1 Jul 2011 Welding assets: Automatic stud well bowl feeder units 10 * 1 Jul 2011 Hand held and portable spot welders (including transformers) 10 * 1 Jul 2011 MIG welders 15 * 1 Jul 2011 Stud welding machines 15 * 1 Jul 2011 TIG welders 15 * 1 Jul 2011 Vertical electric welders (pedestal welders) 15 * 1 Jul 2011 Welding reels 7 * 1 Jul 2011 Handling assets: Conveyors: Floor and in-floor conveyors (including belt conveyors, skid conveyors, skillet conveyors, slat conveyors, turntables etc) 15 * 1 Jul 2011 Monorails and overhead conveyors 20 * 1 Jul 2011 Cranes (including gantry cranes, overhead cranes and turnover cranes) 25 * 1 Jul 2011 Elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 67200), Elevating work platforms (EWPs) Forklift trucks (including pallet jacks, pallet stackers and reach trucks) - see Table B Forklifts Mobile hoists/floor cranes (including engine and radiator hoists) 15 * 1 Jul 2011 Pushers, rollers and tug units 10 * 1 Jul 2011 Vehicle hoists/lifters (including column lifters and post hoists) 25 * 1 Jul 2011 Paint shop assets: Booths and ovens: Generally (including baking/curing ovens, paint mixing booths/rooms, pre-treatment/sanding booths and wash down booths including cab degreasers) 20 * 1 Jul 2011 Spray booths and combination spray booth baking ovens 15 * 1 Jul 2011 Dip tank electro coating assets (including alkaline cleaner tanks, electro application tanks, surface conditioner tanks and water rinse tanks) 15 * 1 Jul 2011 Infrared paint dryers 7 * 1 Jul 2011 Paint proportioning assets: Electronic component proportioning systems 10 * 1 Jul 2011 Paint tinting and colour blending machines 5 * 1 Jul 2011 Press shop assets: Bending machines: Chassis rail/frame bending machines 20 * 1 Jul 2011 Folders (including pan brakes) 20 * 1 Jul 2011 Press brakes (brake presses) 25 * 1 Jul 2011 Tube benders 12 * 1 Jul 2011 Chassis rail drilling/punching machines: Chassis rail processing machines (incorporating drilling and profiling) 20 * 1 Jul 2011 Punching machines 20 * 1 Jul 2011 CNC milling machines 10 * 1 Jul 2011 CNC routing machines 10 * 1 Jul 2011 Drilling machines (bench drills, pedestal drills and pillar drills) 12 * 1 Jul 2011 Guillotine shears 20 * 1 Jul 2011 Lathes: CNC lathes 10 * 1 Jul 2011 Conventional or non-CNC lathes 15 * 1 Jul 2011 Plasma cutters 15 * 1 Jul 2011 Scribing and number stamping machines (including chassis number scribing/stamping machines and vehicle identification number stamping machines) 10 * 1 Jul 2011 Trim and final shop assets: Air conditioning charging units 10 * 1 Jul 2011 Brake testing units 20 * 1 Jul 2011 Bus and truck wash assets - see Table A Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets Electrical systems testing assets 15 * 1 Jul 2011 Fluid filling assets: Fluid filling machines (including coolant, fuel, lubrication and power steering fluid filling machines) 10 * 1 Jul 2011 Urea dispensing systems (incorporating intermediate bulk containers, hose reels, meters and pumps) 10 * 1 Jul 2011 Headlight aiming equipment 10 * 1 Jul 2011 Torque testing machines (including chassis dynamometers and engine dynamometers) 12 * 1 Jul 2011 Wheel alignment assets: Wheel alignment lasers 4 * 1 Jul 2011 Wheel alignment systems (incorporating alignment machines housing computer hardware and software, probes and sensors) 15 * 1 Jul 2011 Metal stamping and blanking assets: Ancillary assets (including building and services assets): Air compressors 15 * 1 Jul 2012 Air dryers 10 * 1 Jul 2012 Generally (including air conditioning assets, air cooling assets, fencing (removable), fire control and alarm assets, power supply assets) - use any applicable determination in Table B Steelwork structures (including access and storage platforms, bollards, ladders etc) 15 * 1 Jul 2012 Blanking and stamping press assets: Presses (including production presses and production supporting presses such as die spotting presses, tryout presses etc) 15 * 1 Jul 2012 Support assets (including decoilers, loaders, unloaders, pallet transfer, sheet feeders, crane savers etc) 15 * 1 Jul 2012 Die change over assets (die trailers, die trucks, die trolleys etc) 15 * 1 Jul 2012 Die racks 15 * 1 Jul 2012 Dies (stamping dies) 7 * 1 Jul 2012 Inspection and measuring assets (including accelerometers, accuracy measurement tools, desktop friction and wear testers, dualscopes and measuring and evaluation machines generally) 10 * 1 Jul 2012 Maintenance workshop and tool room assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Cutting machines (including gas cutters and plasma cutting machines) 10 * 1 Jul 2012 Exhaust fans 10 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Hand tools (including portable power tools, sealer guns and spray guns) 3 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks etc) 15 * 1 Jul 2012 Lifting equipment (including vertical elevators and hoists) 15 * 1 Jul 2012 Maintenance machines and tool room assets generally (including boring machines, folding machines, grinding machines, guillotines, hydraulic benders and presses, lapping machines, lathes, milling machines, NC machines and pipe threaders) 15 * 1 Jul 2012 Measuring assets (including height gauges, micrometers, surface measuring machines and vernier calipers) 10 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (including ARC welders, MIG welders and TIG welders) 10 * 1 Jul 2012 Pallets 10 * 1 Jul 2012 Production control systems 10 * 1 Jul 2012 Robots (including press tending robots, press transfer robots and pressed parts rack loading robots) 10 * 1 Jul 2012 Scrap metal baling assets (including balers and conveying systems) 15 * 1 Jul 2012 Steel coil and steel sheet handling assets: Automated guided vehicles (AGVs) (used in blank/stamped parts handling) 10 * 1 Jul 2012 Coil loaders (including hydraulic carts, lift tables and platforms) 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Forklifts - see Table B Overhead cranes and hoists 20 * 1 Jul 2012 Steel coil and steel sheet processing assets: Blank/sheet turnover machines 15 * 1 Jul 2012 Destacking/stacking machines 10 * 1 Jul 2012 Washing machines 10 * 1 Jul 2012 Motor car engine assembly and manufacturing assets: Ancillary and support assets: Air compressors 15 * 1 Jul 2012 Air curtains 10 * 1 Jul 2012 Control systems (including mimic panels) 10 * 1 Jul 2012 Cooling water supply assets (including cooling towers, storage tanks and water conditioning/dosing assets) 15 * 1 Jul 2012 Dust and fume extraction assets (including ducting, extraction fans, hoppers etc) 15 * 1 Jul 2012 Engine lubrication storage, filtration and feed plant assets 15 * 1 Jul 2012 Engine pallets 10 * 1 Jul 2012 Lighting (production) 15 * 1 Jul 2012 Racks, shelving, stands and tables generally 15 * 1 Jul 2012 Robots generally (including assembly robots, gantry robots and pick and place robots etc) 10 * 1 Jul 2012 Safety assets generally (including guarding, matting, railing etc, where separately identifiable and not incorporated into an existing asset) 10 * 1 Jul 2012 Stillages, storage bins, tote boxes and trolleys 10 * 1 Jul 2012 Swarf and machining line coolant separation and refrigeration systems (incorporating coolant circulation pumps and tanks, outfeed extractors, refrigeration chiller packs, separators and swarf tote excavators) 15 * 1 Jul 2012 Tooling assets: Electronic and laser tool pre-setting and setting machines (including coordinate measurement machines) 10 * 1 Jul 2012 Tooling (for drills, lathes, mills etc) 3 * 1 Jul 2012 Engine assembly and engine component sub- assembly assets: Adhesive application assets used in form-in- place gasket systems etc (including adhesive unloading equipment and robots) 10 * 1 Jul 2012 Assembly and sub-assembly assets generally (including assembly machines, balancing machines, bearing shell detection assets, crank and piston spin test machines, oil filling machines etc) 10 * 1 Jul 2012 Coding assets (including automated ink or spray jet coders and automated pin coding stamping machines) 10 * 1 Jul 2012 Nut runner assets: Automated nut runner and fastening systems (incorporating cables and controllers, and including bolt torquing robots) 10 * 1 Jul 2012 Manually operated nut runners (pre-torque applications etc) 5 * 1 Jul 2012 Power tools generally 3 * 1 Jul 2012 Engine component machining line assets (including broaching machines, deburring machines, gauging machines, honing machines, leak testing machines, machining centres, pallet loading systems, surface grinding machines, transfer machines, washing machines etc) 15 * 1 Jul 2012 Engine function testing assets (including cold test machines, engine dynamometers, engine ignition testing machines and hot test machines) 10 * 1 Jul 2012 Handling assets: Conveyors: Elevating conveyors (including engine block elevating conveying assets etc) 15 * 1 Jul 2012 Floor and in-floor standalone conveyors (including belt conveyors, infeed and outfeed conveyors) 15 * 1 Jul 2012 Monorails and overhead conveyors 15 * 1 Jul 2012 Cranes and hoists (including bridge cranes, gantry cranes, overhead cranes and turnover cranes) 20 * 1 Jul 2012 Lifting fixtures, magnets, slings etc 10 * 1 Jul 2012 Quality control assets generally (including cylinder head thickness testers, digital torque wrenches, gauges, inspection equipment generally, measuring equipment generally, microscopes, scales, scanners, testing equipment generally, thermometers, vibration meters etc) 10 * 1 Jul 2012 Toolroom assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Degreasing plant systems (incorporating float valves, hoists, monorails, pumps etc) 15 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks) 15 * 1 Jul 2012 Tool grinding and maintenance machines (including boring machines, broach sharpening machines, grinding machines, guillotines, lapping machines, milling machines, toolroom lathes etc) 15 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (ARC welders, MIG welders etc) 10 * 1 Jul 2012 Waste treatment assets: Laboratory equipment (including balancers, chart recorders, dryers, pH sampling devices, rotameters and simulators etc) 10 * 1 Jul 2012 Meters and sensors (including chart recorders, dosing meters, level meters, level sensors and pH method meters and sensors etc) 10 * 1 Jul 2012 Pumps (including dosing pumps, recirculation pumps etc) 10 * 1 Jul 2012 Tanks and pools (including recycling tanks, sludge tanks and pools, storage tanks etc) 20 * 1 Jul 2012 Waste treatment assets generally (including dosing systems, flotation waste treatment systems, heaters, oil removing systems, skimmers and sludge presses etc) 15 * 1 Jul 2012 Motor vehicle manufacturing plant (not listed elsewhere): Basic machinery 10 1 Jan 2001 Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work- holding tools) 3 1 Jan 2001 Non-ferrous metal casting assets - see Table A Non-ferrous metal casting (21410) Motor vehicle body and trailer manufacturing (23120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus vehicle body assembly assets (on supplied motor and chassis) - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Truck body manufacturing assets - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Other motor vehicle parts manufacturing (23190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal stamping and blanking assets - see Table A Motor vehicle manufacturing (23110), metal stamping and blanking assets Piston ring manufacturing plant: Engineering works plant 20 1 Jan 2001 Motors 20 1 Jan 2001 Overhead gear, equipment, belting etc 20 1 Jan 2001 Precision machines 13 ⅓ 1 Jan 2001 Railway rolling stock manufacturing and repair services (23930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assembly assets: Access and assembly platforms 15 * 1 Jul 2014 Alignment assets (including gearbox alignment assets) 10 * 1 Jul 2014 Bearing puller assets 10 * 1 Jul 2014 Blast chamber assets (incorporating shot recovery systems) 10 * 1 Jul 2014 Cutting assets (including plate profilers, profile cutters and saws) 10 * 1 Jul 2014 De-coiling assets 15 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Foam filling station assets 10 * 1 Jul 2014 Furnaces and ovens (including ladles and stress relief ovens) 20 * 1 Jul 2014 Jigs (including rollover jigs and lifting jigs) 15 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Milling machines (including gantry) 20 * 1 Jul 2014 Pipe and tube bending assets 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Riveting assets 5 * 1 Jul 2014 Specialised hydraulic tool assets 10 * 1 Jul 2014 Stretch formers 10 * 1 Jul 2014 Sweeping assets 10 * 1 Jul 2014 Turning assets 10 * 1 Jul 2014 Wash bay assets 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wire cutting and stripping assets 10 * 1 Jul 2014 Handling assets: Cranes (including overhead gantry cranes) 25 * 1 Jul 2014 Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) 20 * 1 Jul 2014 Pallet lifters 10 * 1 Jul 2014 Scissor lifts 10 * 1 Jul 2014 Maintenance and refurbishment assets: Boring assets 10 * 1 Jul 2014 Cutting assets (including guillotines, plasma cutters and profilers) 15 * 1 Jul 2014 Detecting assets (including flaw detectors) 10 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Grinding and milling assets 20 * 1 Jul 2014 Hydraulic drop and work tables 10 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) 15 * 1 Jul 2014 Portable presses (including hydraulic power presses) 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Tanks (including washing and water tanks) 20 * 1 Jul 2014 Vacuum assets 10 * 1 Jul 2014 Washing assets (including bearing and bogie washers) 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wheel condition monitoring systems 7 * 1 Jul 2014 Support assets: Cleaning assets (including high pressure cleaners) 5 * 1 Jul 2014 Compressed air system assets (including compressors, dryers and filters and receivers) 10 * 1 Jul 2014 Computer measuring and monitoring assets (including load and pressure indicators) 7 * 1 Jul 2014 Control system assets (including supervisory control and data acquisition (SCADA) systems and vehicle preparation systems) 10 * 1 Jul 2014 Cooling towers 15 * 1 Jul 2014 Dust and fume extraction system assets 15 * 1 Jul 2014 Electricity supply assets - see Table A Electricity supply (26100 to 26400) Fastening and riveting assets 5 * 1 Jul 2014 Fire prevention systems (incorporating fire protection systems and water tanks) 15 * 1 Jul 2014 Induction heaters 10 * 1 Jul 2014 Portable train weighing assets 10 * 1 Jul 2014 Pumps (including hydraulic pumps) 10 * 1 Jul 2014 Racking and storage assets 20 * 1 Jul 2014 Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles) 10 * 1 Jul 2014 Railway tracks - see Table A Rail freight and passenger transport services (47100 to 47200) Refrigerant recovery assets 10 * 1 Jul 2014 Traversers and turntables 20 * 1 Jul 2014 Vehicle progression systems assets (including rabbits) 10 * 1 Jul 2014 Waste water and effluent treatment assets 10 * 1 Jul 2014 Weighing assets for carriages and locomotives 20 * 1 Jul 2014 Testing assets: Bogie, brake and spring testing assets 10 * 1 Jul 2014 Cab test benches and CRC cable testing assets 5 * 1 Jul 2014 Earth testing assets 10 * 1 Jul 2014 Electrical testing assets (including multimeters) 10 * 1 Jul 2014 Post production testing assets (excluding weighing assets - see above in support assets): Water test facility assets (incorporating control systems, gantries, pipes, pumps etc) 10 * 1 Jul 2014 Other post production testing assets 5 * 1 Jul 2014 Test sheds for testing locomotives and other rolling stock 30 * 1 Jul 2014 Other transport equipment manufacturing n.e.c. (23990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Motor cycle building plant 10 1 Jan 2001 Photographic, optical and ophthalmic equipment manufacturing (24110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Optical lens grinding and contact lens manufacturing: CNC milling machines 7 * 1 Jul 2004 Combined surface generators and grinders and finers 10 * 1 Jul 2004 Deblocking and lens cleaning machines (including ultrasonic washers) 9 * 1 Jul 2004 Finers 10 * 1 Jul 2004 Finishing blockers 8 * 1 Jul 2004 Frame tracers 5 * 1 Jul 2004 Lap tools 10 * 1 Jul 2004 Layout blockers 8 * 1 Jul 2004 Lens coating machines 10 * 1 Jul 2004 Lens curing and drying ovens 10 * 1 Jul 2004 Lens edgers 7 * 1 Jul 2004 Lens tinting machines 8 * 1 Jul 2004 Lensmeters: Automated 5 * 1 Jul 2004 Manual 10 * 1 Jul 2004 Polishers 10 * 1 Jul 2004 Protective lacquering or surface saver taping machines 9 * 1 Jul 2004 Surface generators and grinders 10 * 1 Jul 2004 Surface lathes 8 * 1 Jul 2004 Other professional and scientific equipment manufacturing n.e.c. (24190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Watchmakers' plant 10 1 Jan 2001 Furniture and other manufacturing (25110 to 25990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Broom and brush manufacturing plant 13 ⅓ 1 Jan 2001 Furniture-making plant 13 ⅓ 1 Jan 2001 Jewellers' plant 10 1 Jan 2001 Umbrella manufacturers' plant: Cutting boards 10 1 Jan 2001 Lathes 13 ⅓ 1 Jan 2001 Motors 20 1 Jan 2001 ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) Electricity supply (26110 to 26400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electricity distribution: Control, monitoring, communications and protection systems 10 * 1 Jan 2002 Customer meters (incorporating load and time switches if fitted) 25 * 1 Jan 2002 Customer service mains or cable, above ground 40 * 1 Jan 2002 Customer service mains or cable, underground 50 * 1 Jan 2002 Distribution lines: Above ground (incorporating conductors; cross arms, insulators and fittings; poles - concrete, wood, steel or stobie; and transformers - pole or ground pad mounted) 45 * 1 Jan 2002 Combination of above ground and underground 47 ½ * 1 Jan 2002 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jan 2002 Distribution substations/transformers, pole or ground pad mounted 40 * 1 Jan 2002 Distribution zone substations (excluding control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Nightwatchman's lights 15 * 1 Jan 2002 Street lights 15 * 1 Jan 2002 Electricity generation: Ash and dust handling and disposal: Ash dams 20 * 1 Jan 2002 Ash slurry systems 15 * 1 Jan 2002 Conveyors 30 * 1 Jan 2002 Crushers 15 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Fuel supply and handling: On-site gaseous fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 On-site liquid fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 Solid fuels: Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30 * 1 Jan 2002 Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30 * 1 Jan 2002 On-site coal storage assets (including stacking and reclaiming assets) 30 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Quality control assets (including coal sampling assets and secondary crushers) 30 * 1 Jan 2002 Power generators: Co-generation: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Reciprocating engines, diesel fired 20 * 1 Jan 2002 Reciprocating engines, gas spark ignition 20 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Combined cycle: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Diesel or gas engine: Control and monitoring systems 15 * 1 Jan 2002 Diesel reciprocating engines 20 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas spark ignition reciprocating engines 20 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Gas turbine: Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Hydro-electric: Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical area 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Hydro turbines and generators 40 * 1 Jan 2002 Miscellaneous assets 40 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 40 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 35 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 40 * 1 Jan 2002 Solar: Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) 20 * 1 Jul 2011 Thermal: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Primary dust collection systems (incorporating electrostatic precipitators or baghouse filters) 30 * 1 Jan 2002 Solid fuel preparation assets (including fuel feeders and milling assets) 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam generators 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Wind: Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Wind turbines 20 * 1 Jan 2002 Power station civil and structural works: Chimney stacks: Concrete surrounds 30 * 1 Jan 2002 Steel flues 20 * 1 Jan 2002 Cooling towers (concrete or timber) 30 * 1 Jan 2002 Cooling water systems (excluding cooling towers and condensing assets) 30 * 1 Jan 2002 Power station buildings, to the extent that they form an integral part of plant 30 * 1 Jan 2002 Workshop machinery and tools 20 * 1 Jan 2002 Electricity transmission: Control, monitoring, communications and protection systems 12 ½ * 1 Jan 2002 Power transformers 40 * 1 Jan 2002 Transmission lines (incorporating conductors, insulators and towers) 47 ½ * 1 Jan 2002 Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Gas supply (27000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gas distribution: Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Low pressure (LP) gas storage holders 40 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services): Generally 50 *# 1 Jul 2002 Polyvinylchloride (PVC) pipelines 30 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Gas transmission: Compressor gas turbine (GT) drivers 20 * 1 Jul 2002 Compressor station assets 30 *# 1 Jul 2002 Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Gas pipeline LNG station assets 30 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines - transmission, spur or lateral 50 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Underground gas storage asset 40 *# 1 Jul 2002 Water supply (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used by irrigation water providers: Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 Assets used in water supply: Aerators and blowers 20 * 1 Jan 2005 Cathodic protection systems 20 * 1 Jan 2005 Chemical dosing pumps 25 * 1 Jan 2005 Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Raw water storage and supply assets: Bores 30 * 1 Jan 2005 Dam or weir intake structures 100 * 1 Jan 2005 Dams and weirs 100 * 1 Jan 2005 Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80 * 1 Jan 2005 Service connections: Water meters 20 * 1 Jan 2005 Valves: Generally 30 * 1 Jan 2005 Pressure reducing valves 25 * 1 Jan 2005 Water mains: being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Water supply control systems assets: Air scour flow meters, level sensors, transmitters and meters 10 * 1 Jan 2005 Chlorine analysers, mini labs, pH meters, turbidity analysers and meters 7 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Pressure sensors, transmitters and meters 10 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Water supply pumping station detention tanks 80 * 1 Jan 2005 Water treatment assets: Balance tanks 80 * 1 Jan 2005 Bore water treatment assets: Aerators and blowers 20 * 1 Jan 2005 Backwash pumps 25 * 1 Jan 2005 Batching tanks 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Drying beds 50 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Lime pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Lime silos 50 * 1 Jan 2005 Reactors 25 * 1 Jan 2005 Sludge thickeners 50 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical dosing systems 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Filtration tanks (incorporating scrapers) 80 * 1 Jan 2005 Flocculation tanks (incorporating scrapers) 80 * 1 Jan 2005 Inline mixers 15 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Raw water inlet screening systems 25 * 1 Jan 2005 Sludge treatment lagoons 50 * 1 Jan 2005 Wash water holding tanks 80 * 1 Jan 2005 Sewerage and drainage services (28120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical dosing pumps 25 * 1 Jan 2005 Dams: Lined earth dams 100 * 1 Jan 2005 Dam covers 20 * 1 Jan 2005 Effluent outfalls: Shoreline ocean 100 * 1 Jan 2005 Extended ocean 100 * 1 Jan 2005 River or estuary 100 * 1 Jan 2005 Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Sewage pump station assets: Detention tanks 80 * 1 Jan 2005 Overflow screens 25 * 1 Jan 2005 Sewage service connection assets: Low pressure pumps 25 * 1 Jan 2005 Vacuum pumps 25 * 1 Jan 2005 Sewage treatment assets: Air filtration systems 20 * 1 Jan 2005 Air scrubbers 10 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Grit removal assets 25 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Screenings removal assets 25 * 1 Jan 2005 Sludge processing assets: Anaerobic digesters 80 * 1 Jan 2005 Anaerobic digester gas handling and blowing systems 25 * 1 Jan 2005 Anaerobic digester heating systems 25 * 1 Jan 2005 Bio-filters 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Lime disinfection dosing units 25 * 1 Jan 2005 Sludge dewatering assets: Belt presses 15 * 1 Jan 2005 Centrifuges 20 * 1 Jan 2005 Screw conveyors 25 * 1 Jan 2005 Screw presses 20 * 1 Jan 2005 Sludge driers 20 * 1 Jan 2005 Sludge heating units 20 * 1 Jan 2005 Sludge thickening tanks (incorporating scrapers) 80 * 1 Jan 2005 Treatment assets: Primary treatment assets: Primary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Primary sedimentation lagoons 50 * 1 Jan 2005 Primary sedimentation tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Scum collection and transfer systems 25 * 1 Jan 2005 Secondary treatment assets: Biological nutrient removal (BNR) assets: Aerators and blowers 20 * 1 Jan 2005 BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) 80 * 1 Jan 2005 Mixers 25 * 1 Jan 2005 Secondary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Secondary treatment lagoons 50 * 1 Jan 2005 Secondary treatment tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Sequenced batch reactors 80 * 1 Jan 2005 Sludge aerators and blowers 80 * 1 Jan 2005 Tertiary treatment assets: Backwash air blowers 20 * 1 Jan 2005 Chlorine contact tanks 80 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Reverse osmosis assets: Fine screening systems 15 * 1 Jan 2005 Micro filtration units 15 * 1 Jan 2005 Reverse osmosis membrane filtration units 10 * 1 Jan 2005 UV disinfectors 25 * 1 Jan 2005 Water storage tanks 80 * 1 Jan 2005 Sewerage control systems assets: Chlorine residual analysers and pH meters 7 * 1 Jan 2005 Dissolved oxygen probes, level sensors, transmitters and meters 10 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) 80 * 1 Jan 2005 Valves: Generally 25 * 1 Jan 2005 Pressure reducing valves 30 * 1 Jan 2005 Solid waste collection services (29110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Domestic mobile bins (plastic) 10 * 1 Jul 2015 Industrial mobile rubbish bins (metal) 8 * 1 Jul 2015 Industrial mobile rubbish bins (plastic) 5 * 1 Jul 2015 Metal skips for hire 8 * 1 Jul 2015 Roll-on roll-off containers 10 * 1 Jul 2015 Stationary and portable compactor bins 8 * 1 Jul 2015 Bin delivery vehicle cranes/bin and skip lifters 10 * 1 Jul 2015 Compactors and collection bodies on trucks (including lifting arms) 8 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Garbage compactor trucks (excluding the compactor) 10 *# 1 Jul 2015 Hook lifts on truck body 10 * 1 Jul 2015 Truck hoists 20 * 1 Jul 2015 Washing assets (including pressure washers) 4 * 1 Jul 2015 Waste water treatment systems 10 * 1 Jul 2015 Waste treatment and disposal services (29210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Transfer stations and landfill operation assets: Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Bins generally (including metal bins) 7 * 1 Jul 2015 Compactor bins 6 * 1 Jul 2015 Mobile bins (including rubbish bins) 5 * 1 Jul 2015 Bulk fuel above ground tanks 20 * 1 Jul 2015 Bulldozers and drotts (including landfill compaction assets) 5 * 1 Jul 2015 CCTV and security systems 4 * 1 Jul 2015 Concrete crushing assets 15 1 Jul 2015 Dust and odour control assets 12 * 1 Jul 2015 Excavators and front end loaders 5 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts used in waste handling 5 * 1 Jul 2015 Forklifts not used in waste handling 11 * 1 Jul 2015 Gas capture assets: Extraction assets (including wells, laterals and headers, and condensate systems) 8 * 1 Jul 2015 Flare skid assets generally (including blowers, monitoring systems and flame arresters, but excluding flare stacks) 7 ½ * 1 Jul 2015 Flare stacks - continuous use 15 * 1 Jul 2015 Flare stacks - standby stacks 7 ½ * 1 Jul 2015 Monitoring systems (excluding wells) 5 * 1 Jul 2015 Off-site monitoring wells 15 * 1 Jul 2015 Green waste mulchers and shredders 7 * 1 Jul 2015 Hoppers 7 * 1 Jul 2015 Push pits 15 * 1 Jul 2015 Sweepers - road sweepers 10 * 1 Jul 2015 Transfer trailers 10 * 1 Jul 2015 Water treatment systems 10 * 1 Jul 2015 Weighbridges 15 * 1 Jul 2015 Waste remediation and materials recovery services (29220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Materials recovery facility (MRF) assets: Air compressors and receivers 7 * 1 Jul 2014 Balers 7 * 1 Jul 2014 Ballistic separators 10 * 1 Jul 2014 Bins: Bins generally (including metal bins) 7 * 1 Jul 2014 Compactor bins 6 * 1 Jul 2014 Mobile bins (including rubbish bins) 5 * 1 Jul 2014 Bunkers 10 * 1 Jul 2014 CCTV and security systems 4 * 1 Jul 2014 Chippers and shredders 7 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors and conveyor systems: Bounce conveyors and feeders 10 * 1 Jul 2014 Conveyors generally ((incorporating belt, drive, motors and supporting structure) including walking floor conveyors) 9 * 1 Jul 2014 Hand sort conveyors 10 * 1 Jul 2014 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 10 * 1 Jul 2014 Ducted air transfer system assets 10 * 1 Jul 2014 Dust collectors 12 * 1 Jul 2014 Eddy current separators 7 * 1 Jul 2014 Excavators and front end loaders 5 * 1 Jul 2014 Fans 10 * 1 Jul 2014 Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) 5 * 1 Jul 2014 Ferrous and magnetic separators 10 * 1 Jul 2014 Food separation and screening assets 10 * 1 Jul 2014 Forklifts 5 * 1 Jul 2014 Glass breakers and crushers 6 * 1 Jul 2014 Hoppers 7 * 1 Jul 2014 Leachate pumps and filters 10 * 1 Jul 2014 Lifting assets (including pallet jacks) 10 * 1 Jul 2014 Optical sorters 5 * 1 Jul 2014 Screen separators 10 * 1 Jul 2014 Sweepers and scrubbers 10 * 1 Jul 2014 Trommels (incorporating wheels, motors and gearboxes): Fixed 7 * 1 Jul 2014 Portable 7 * 1 Jul 2014 Vacuum extraction and cleaning assets 10 * 1 Jul 2014 Vibrating screen separators 10 * 1 Jul 2014 Waste compactors 9 * 1 Jul 2014 Weighbridges 15 * 1 Jul 2014 CONSTRUCTION (30110 to 32990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors: Compressors - reciprocating 7 * 1 Jul 2008 Compressors - rotary screw 10 * 1 Jul 2008 Backhoe loaders 9 * 1 Jul 2002 Bending machines (bar, angle or rod) 10 * 1 Jul 2008 Block and brick elevators (portable) 10 * 1 Jul 2008 Chain blocks, rod shears, jacks etc 13 ⅓ 1 Jan 2001 Compaction: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Buggies or dumpers (motorised) 5 1 Jan 2001 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifiers) 5 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shaft 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Hoppers, skips and hoist buckets 10 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 1 Jan 2001 Cranes (mobile): Light and medium 15 * 1 Jul 2002 Heavy (over 15.24 tonnes lift) 20 * 1 Jul 2002 Tower and hoists 10 1 Jan 2001 Dozers/front end loaders 9 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Formwork, beams and props, steel 10 * 1 Jul 2008 Hydraulic excavators 10 * 1 Jul 2002 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Mini excavators 8 * 1 Jul 2002 Motor graders 10 * 1 Jul 2002 Pavers 12 * 1 Jul 2002 Power supply assets: Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Profilers 10 * 1 Jul 2002 Pumps 10 1 Jan 2001 Road rollers 15 * 1 Jul 2002 Saws, bench and mitre, portable 7 * 1 Jul 2008 Scrapers 8 * 1 Jul 2002 Skid steer loaders 7 * 1 Jul 2002 Stabiliser recyclers 12 * 1 Jul 2002 Surveying assets (including levels) - see Table A Surveying and mapping services (69220) Telescopic handlers 10 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Track loaders 9 * 1 Jul 2002 Traffic management assets (use the relevant lives given under Table A Rental and hiring services (66110 to 67200), whether or not the assets are in fact hired or leased) Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Wheel loaders 8 * 1 Jul 2002 Winches 13 ⅓ 1 Jan 2001 Other heavy and civil engineering construction n.e.c. (31099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic welding machines (used at sea in construction of submarine pipelines) 10 1 Jan 2001 WHOLESALE TRADE (33110 to 38000) Wool wholesaling (33110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Wool presses 20 * 1 Jul 2006 Petroleum product wholesaling (33210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bulk fuel regional depot assets (excluding LPG assets): Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Effluent treatment system (incorporating pumps, motors and electronic circuitry) 15 * 1 Jul 2010 Electric pumps 10 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading gantries and racks (incorporating meters and metering systems) 15 * 1 Jul 2010 Petroleum product storage tanks - fibreglass and steel 20 * 1 Jul 2010 Rigid fuel tank truck assets: Aluminium tanks or barrels 10 * 1 Jul 2010 Filters 5 * 1 Jul 2010 Metering systems 5 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Hydraulically driven pumps 8 * 1 Jul 2010 Pipes and fittings 10 * 1 Jul 2010 Tailgate loaders 15 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meter, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground distribution piping systems (incorporating pipes, fittings and manholes) fibreglass and steel 20 * 1 Jul 2010 Bulk fuel terminal assets (excluding LPG assets): Automatic tank gauges 10 * 1 Jul 2010 Effluent treatment systems (incorporating air pump, pipes, separator and tank) 10 * 1 Jul 2010 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator anels, fire retardant lines and foam storage tank) 15 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2010 Marketing pumps 7 * 1 Jul 2010 Meters and metering systems 7 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Product piping (steel) 20 * 1 Jul 2010 Terminal automation equipment 10 * 1 Jul 2010 Vapour recovery units 15 * 1 Jul 2010 LPG depot and terminal assets: Automatic tank gauges 10 * 1 Jul 2010 Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Depot and terminal storage vessels - aboveground and underground 30 * 1 Jul 2010 Electronic scales 10 * 1 Jul 2010 Forklift fuel tanks: Galvanised steel or steel tanks coated with zinc rich enamel 15 * 1 Jul 2010 Aluminium tanks 12 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 In-situ permanently installed cylinders 30 * 1 Jul 2010 Leak detection systems 8 * 1 Jul 2010 Leisure market cylinders (4.5 and 9 kgs capacity) 15 * 1 Jul 2010 Loading arms: Terminal 10 * 1 Jul 2010 Marine 25 * 1 Jul 2010 LPG fleet refuelling facility: Dispenser 10 * 1 Jul 2010 Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Meters 7 * 1 Jul 2010 Piping 20 * 1 Jul 2010 Pump sets 10 * 1 Jul 2010 Storage tanks 30 * 1 Jul 2010 Valves 10 * 1 Jul 2010 LPG tank truck assets: LPG storage tanks 20 * 1 Jul 2010 Metering systems 7 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Pipes and fittings 7 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Valves 7 * 1 Jul 2010 Product piping systems: Pipes 20 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Stillages 5 * 1 Jul 2010 Vapour recovery units and vapour compressors 7 * 1 Jul 2010 Weighbridges 25 * 1 Jul 2010 Commission-based wholesaling (38000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sale yards (used by stock and station agents) 30 * 1 Jul 2014 RETAIL TRADE (39110 to 43209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Counters, freestanding (including check-out and service counters) 10 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2005 Floating timber 10 * 1 Jul 2005 Linoleum 10 * 1 Jul 2005 Vinyl 10 * 1 Jul 2005 Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Loading bay assets - see Table B Loading bay assets Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 Power supply assets, emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instrument) 25 * 1 Jul 2005 Power management unit 15 * 1 Jul 2005 Uninterruptible power supply (UPS) system: Line interactive type 5 * 1 Jul 2013 On line double conversion type 10 * 1 Jul 2013 Public address and paging system assets (including amplifiers, audio speakers and microphones) - see Table B Public address and paging system assets Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Roller shutter electric motors 20 * 1 Jul 2005 Shelving 10 * 1 Jul 2005 Signage used for business identification (including lighting for signs) - see Table B Advertising signs Trolleys, customer shopping type 7 * 1 Jul 2005 Trolleys, stock type 10 * 1 Jul 2005 Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7 * 1 Jul 2005 Motor vehicle tyre or tube retailing (39220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air tools (including ratchet guns) 2 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene (PE) 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifters (incorporating tyre spreaders) 8 * 1 Jul 2011 Fuel retailing (40000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and air lines 7 * 1 Jul 2010 Automatic tank gauges 10 * 1 Jul 2010 Canopy lighting: Liquid emitting diode 10 * 1 Jul 2010 Radiant gas positive 5 * 1 Jul 2010 Convenience store assets: Air conditioning systems 7 * 1 Jul 2010 Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) 10 * 1 Jul 2010 CCTV video surveillance systems 4 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2010 Counters - freestanding 10 * 1 Jul 2010 Display shelving and racking 10 * 1 Jul 2010 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 7 * 1 Jul 2010 Hot food display assets (including bain maries) 10 * 1 Jul 2010 Microwave ovens 5 * 1 Jul 2010 Pie warmers and heating units 10 * 1 Jul 2010 Refrigerated cabinets and freezers 10 * 1 Jul 2010 PA systems 12 * 1 Jul 2010 Point of sale assets: Barcode scanners 6 * 1 Jul 2010 Electronic funds transfer point of sale machines (EFTPOS) 6 * 1 Jul 2010 Forecourt controllers 6 * 1 Jul 2010 Safes: Cash storage 10 * 1 Jul 2010 Cash vending 7 * 1 Jul 2010 Cigarette safes 7 * 1 Jul 2010 Emergency shut off systems 10 * 1 Jul 2010 Facility signs 7 * 1 Jul 2010 Gasoline and diesoline assets: Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) 8 * 1 Jul 2010 Leak protection pressure systems 8 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems 7 * 1 Jul 2010 Pay at pump card reading systems 6 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Underground fuel storage tanks - steel and fibreglass 20 * 1 Jul 2010 Hot water systems 10 * 1 Jul 2010 LPG assets: LPG pumps 7 * 1 Jul 2010 LPG dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets) 10 * 1 Jul 2010 LPG storage tanks - aboveground and underground 30 * 1 Jul 2010 Underground steel piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Food retailing (41100 to 41290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Butchers' plant 20 1 Jan 2001 Other store-based retailing (42110 to 42799) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Newspaper wrapping machines 10 1 Jan 2001 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 ACCOMMODATION AND FOOD SERVICES (44000 to 45302) Accommodation (44000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Accommodation providers using assets not listed here may rely on determinations shown for Residential property operators (67110) Accommodation providers who operate a pub, tavern, bar, cafe, restaurant or club within their premises should use the effective life determinations shown for cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business Audio visual entertainment assets (including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection equipment)) 5 * 1 Jul 2005 Carpets 7 * 1 Jul 2005 Door control and motor drive system for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2005 Furniture, freestanding: Generally (including guestrooms) 7 * 1 Jul 2005 Outdoor 5 * 1 Jul 2005 Garage doors, electric (excluding doors): Controls and motors 5 * 1 Jul 2005 Gates, electric (excluding gates): Controls and motors 5 * 1 Jul 2005 Guestroom assets: Bathroom assets: Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes) 1 * 1 Jul 2005 Hair dryers 3 * 1 Jul 2005 Heated towel rails, electric 5 * 1 Jul 2005 Scales 5 * 1 Jul 2005 Spa bath pumps 7 * 1 Jul 2005 Towels 1 * 1 Jul 2005 Bedding (including mattress protectors, pillows and sheets) 2 * 1 Jul 2005 Bed mattresses 7 * 1 Jul 2005 Beds: Generally (including ensembles) 7 * 1 Jul 2005 Foldout and rollaway beds (excluding sofas) 3 * 1 Jul 2005 Bed spreads, blankets and quilts 5 * 1 Jul 2005 Clocks and clock radios 5 * 1 Jul 2005 Kitchen assets: Bar refrigerators 10 * 1 Jul 2005 Cooking utensils (including electric jugs, kettles, pans, pots and toasters, but excluding portable cook tops and ovens) 2 * 1 Jul 2005 Crockery and cutlery 4 * 1 Jul 2005 Glassware 2 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Laundry assets in guestrooms: Clothes dryers 7 * 1 Jul 2005 Irons and ironing boards 3 * 1 Jul 2005 Washing machines 7 * 1 Jul 2005 Window blinds and curtains 6 * 1 Jul 2005 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2005 Housekeeping assets (including bins, buckets, floor signs and toilet brushes) 1 * 1 Jul 2005 Laundry assets used by hotel/motel operators: Dryers 10 * 1 Jul 2005 Linen bins 15 * 1 Jul 2005 Pressers 15 * 1 Jul 2005 Roller irons 20 * 1 Jul 2005 Washing machines 10 * 1 Jul 2005 Public address and paging system assets (including amplifiers, audio speakers and microphones) 10 * 1 Jul 2005 Sauna heating assets 10 * 1 Jul 2005 Swimming pools and spas: Chlorinators 8 * 1 Jul 2005 Filtration assets (including pumps) 8 * 1 Jul 2005 Heaters 10 * 1 Jul 2005 Trolleys 10 * 1 Jul 2005 Vacuum cleaners 3 * 1 Jul 2005 Water pumps used to deliver water to residences above ground level 10 * 1 Jul 2005 Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, televisions, turntables and video projection equipment) 5 * 1 Jul 2005 Bars, freestanding (including drink service counters and wet bars) 15 * 1 Jul 2005 Beer dispensing system assets (including, tanks, taps tubes and valves) 15 * 1 Jul 2005 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2005 Counters for customer service, freestanding 15 * 1 Jul 2005 Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) 5 * 1 Jul 2005 Dishwasher machines 8 * 1 Jul 2005 Drink blenders 3 * 1 Jul 2005 Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers, but excluding beer dispensing systems) 10 * 1 Jul 2005 Electronic spirits dispensers 5 * 1 Jul 2005 Floor coverings, removable without damage: Carpet 5 * 1 Jul 2005 Rubber safety mats 5 * 1 Jul 2005 Food preparation and service assets: Bench top appliances - small portable type (including blenders, food processors, grills, rice cookers and toasters) 3 * 1 Jul 2005 Cooking appliances, large commercial type (including cook tops, deep fryers, grills, kebab machines, ovens and salamanders) 10 * 1 Jul 2005 Cookware, handheld (including frypans, pans, pots, trays and woks) 2 * 1 Jul 2005 Crockery, cutlery and glassware 1 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Preparation benches, freestanding 20 * 1 Jul 2005 Wok burners, large commercial type 8 * 1 Jul 2005 Furniture, freestanding, for customer use: In drinking areas of pubs, bars, clubs 5 * 1 Jul 2005 In dining areas 8 * 1 Jul 2005 Furniture, not freestanding: Chairs and tables fixed to ground or building 20 * 1 Jul 2005 Glassware 1 * 1 Jul 2005 Glass washer machines 5 * 1 Jul 2005 Kitchen exhaust fans 5 * 1 Jul 2005 Menu boards 5 * 1 Jul 2005 Poker/gaming machines 7 * 1 Jul 2009 Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090) Road transport (46100 to 46239) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 *# 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 *# 1 Jan 2005 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 *# 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 *# 1 Jan 2005 Tramway and light rail passenger transport services (46220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure assets: Communication, computer and passenger support assets: Automatic vehicle monitoring computer systems 10 * 1 Jul 2010 Automatic vehicle monitoring tram borne equipment (including transponders) 10 * 1 Jul 2010 CCTV systems 4 * 1 Jul 2010 Control systems 10 * 1 Jul 2010 Hand-held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Radio base stations, intercoms 7 * 1 Jul 2010 Electrification assets: Lighting 15 * 1 Jul 2010 Overhead distribution lines (incorporating conductors, cross arms, feeders, insulators, inverters, fittings and poles) 30 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Signalling assets (including automatic points) 15 * 1 Jul 2010 Track maintenance assets: Truck mounted maintenance assets (including points cleaning, sweeping and welding machines) 15 * 1 Jul 2010 Trackwork (incorporating track drainage): Ballasted track 25 * 1 Jul 2010 Curved track 20 * 1 Jul 2010 Embedded track 30 * 1 Jul 2010 Points (excluding automatic points) and crossings 20 * 1 Jul 2010 Track within depots 40 * 1 Jul 2010 Tramway and light rail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Pantographs 15 * 1 Jul 2010 Rail freight and passenger transport services (47100 to 47200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Infrastructure assets: Electrification assets: Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) 33 ⅓ * 1 Jan 2002 Power transformers 30 * 1 Jan 2002 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jan 2002 Passenger information and ticketing system 15 * 1 Jan 2002 Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) 15 * 1 Jan 2002 Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels): Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle): Heavy haul (trackwork carrying >20 GMT per annum) 30 * 1 Jan 2002 Light haul (trackwork carrying <1 GMT per annum) 50 * 1 Jan 2002 Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) 40 * 1 Jan 2002 Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) 20 * 1 Jan 2002 Passenger 40 * 1 Jan 2002 Turnouts and crossings 20 * 1 Jan 2002 Monorail operation assets: Infrastructure assets: Communication, computer and passenger assets: CCTV systems 4 * 1 Jul 2010 Control systems (including commutators) 10 * 1 Jul 2010 Hand held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Phones, radio base stations, intercoms 7 * 1 Jul 2010 Rescue and recovery vehicles 30 * 1 Jul 2010 Electrification assets: Collector rails 30 * 1 Jul 2010 Lighting 15 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Standby generators 25 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Uninterruptible power supply (UPS) systems 5 * 1 Jul 2010 Track and maintenance assets: Beams and columns 30 * 1 Jul 2010 Maintenance vehicles 15 * 1 Jul 2010 Track 30 * 1 Jul 2010 Track switches 30 * 1 Jul 2010 Traversers 30 * 1 Jul 2010 Monorail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Railway rolling stock: Locomotives: Generally (including diesel-electric and electric) 25 * 1 Jan 2002 Heavy haul (bulk minerals/coal) 20 * 1 Jan 2002 Underground (diesel-battery) 15 * 1 Jan 2002 Passenger: Electric/diesel power cars and trailers 30 * 1 Jan 2002 Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) 30 * 1 Jan 2002 Power vans 15 * 1 Jan 2002 Rail mounted track infrastructure assets: Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) 20 * 1 Jan 2002 Mainline and switch tampers 15 * 1 Jan 2002 Wagons - bulk freight: Mineral ores and coal: Carbon steel 20 * 1 Jan 2002 Ferritic steel 30 * 1 Jan 2002 Other: Coke quenchers 15 * 1 Jan 2002 Grain hoppers 20 * 1 Jan 2002 Limestone 20 * 1 Jan 2002 Pneumatic discharge - cement 20 * 1 Jan 2002 Used on tram lines 40 1 Jan 2001 Tank cars 20 * 1 Jan 2002 Wagons - non bulk freight (including all wagons used for general and inter-modal freight) 30 * 1 Jan 2002 Note: From the 2012-13 income year, a capped life of 10 years is available for the decline in value of eligible shipping vessels but only if certain conditions are met (see subsection 40-102(4) item 10 and subsection 40-102(4A)) Water transport and support services (48100 to 48200 and 52110 to 52190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial vessels: Canoes 10 * 1 Jul 2009 Dinghies and punts (not longer than 6 metres) 12 * 1 Jul 2009 Fishing vessels (including trawlers, long liners, seiners, fin fish boats, pearling boats, lobster boats, aquaculture and other fishing boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Houseboats 20 * 1 Jul 2009 Inflatable boats (excluding rigid hull inflatable boats) 7 * 1 Jul 2009 Jet skis 4 * 1 Jul 2009 Kayaks 5 * 1 Jul 2009 Offshore supply and support vessels 20 * 1 Jul 2009 Passenger vessels (including cruise vessels, skippered charter vessels, vehicle and passenger ferries, semi submersible vessels and water taxis): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Pedal boats 10 * 1 Jul 2009 Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) 15 * 1 Jul 2009 Sail boats (not longer than 6 metres and including 'off the beach' boats) 10 * 1 Jul 2009 Ski boats 10 * 1 Jul 2009 Thrill boats (including jet boats) 10 * 1 Jul 2009 Trading ships: Bulk carriers 20 * 1 Jul 2009 Cargo ships 20 * 1 Jul 2009 Container ships 20 * 1 Jul 2009 Roll on/roll off ships 20 * 1 Jul 2009 Tankers: Oil and chemical 20 * 1 Jul 2009 LNG and LPG 30 * 1 Jul 2009 Work vessels (including barges, coastal supply boats, dredges, general work boats, landing craft, launches, lighters, line boats, pilot boats, runabouts and tug boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) 15 * 1 Jul 2009 Support assets (acquired separately from the vessel): Desalinators 10 * 1 Jul 2009 Hot water units: Domestic 5 * 1 Jul 2009 Marine 10 * 1 Jul 2009 Lifting assets: Hoists and winches: Electric 5 * 1 Jul 2009 Hydraulic and mechanical 10 * 1 Jul 2009 Navigational and communication assets acquired separately from the vessel (including autopilots, chart plotters, depth sounders, GPS, radar systems and marine radios) 5 * 1 Jul 2009 Outboard motors 5 * 1 Jul 2009 Power supply assets: Batteries (deep cycle) 3 * 1 Jul 2009 Generators (stand alone) 10 * 1 Jul 2009 Inverters 6 * 1 Jul 2009 Safety assets: Emergency signalling assets (including EPIRBS) 5 * 1 Jul 2009 Life rafts 10 * 1 Jul 2009 Trailers 8 * 1 Jul 2009 Port assets: Cargo handling equipment: Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Cranes: Container/portainer 20 * 1 Jul 2002 Fixed 25 * 1 Jul 2002 Mobile (over 15.24 tonnes lift) 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Forklifts: Container handling 7 ½ * 1 Jul 2002 General handling 11 * 1 Jul 2002 Rail mounted gantries 15 * 1 Jul 2002 Reach stackers 10 * 1 Jul 2002 Ship loaders 30 * 1 Jul 2002 Ship unloaders 20 * 1 Jul 2002 Spreaders 5 * 1 Jul 2002 Stackers, reclaimers and stackers/reclaimers 25 * 1 Jul 2002 Straddle carriers 12 ½ * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Control systems: Control system assets - programmable logic controllers (PLCs) and hardware 10 * 1 Jul 2002 Motor control centre and motor control field devices 20 * 1 Jul 2002 Environmental equipment: Current, tidal, wave and wind monitoring systems 5 * 1 Jul 2002 Oil spill containment boom 10 * 1 Jul 2002 Intermodal facilities: Receival station assets (including belt feeder, hopper and tippler) 30 * 1 Jul 2002 Truck and rail receival dump pit 50 * 1 Jul 2002 Land based facilities: Concrete rail beams and rails 30 * 1 Jul 2002 Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) 30 * 1 Jul 2002 Dust suppression systems 30 * 1 Jul 2002 Electricity supply assets - see Table A Electricity supply (26110 to 26400) Storage sheds, to the extent they form an integral part of bulk handling equipment 40 * 1 Jul 2002 Navigational aids: Land based navigational aids 20 * 1 Jul 2002 Offshore beacons, channel markers and lead lights: Floating buoys 10 * 1 Jul 2002 Piled structures 20 * 1 Jul 2002 Other facilities: Cathodic protection: Impressed current system 30 * 1 Jul 2002 Sacrificial system 15 * 1 Jul 2002 Dry docks (including floating dry docks) 40 * 1 Jul 2013 Fender systems: Elastomeric 20 * 1 Jul 2002 Timber 10 * 1 Jul 2002 Gangways - removable 10 * 1 Jul 2002 Mooring facilities (including bollards) 40 * 1 Jul 2002 Mooring quick release hooks 20 * 1 Jul 2002 Pontoons - floating 20 * 1 Jul 2002 Slipways (incorporating rails, ramps, runners and winching systems) 30 * 1 Jul 2002 Wharves, dolphins and jetties 40 * 1 Jul 2002 Salvage machinery: Boilers, vertical 40 1 Jan 2001 Engine hoisting 40 1 Jan 2001 Pumps: Centrifugal, direct acting, and connections 40 1 Jan 2001 Duplex boiler feed 40 1 Jan 2001 Other air and space transport (49009) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aircraft: Aeroplanes: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Helicopters: General use 20 *# 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Scenic and sightseeing transport (50100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gliders (including motor gliders) 20 * 1 Jul 2013 Hot air balloon ride operation assets: Flight instruments 10 * 1 Jul 2013 Hot air balloon assets: Baskets 6 * 1 Jul 2013 Burners 10 * 1 Jul 2013 Envelopes 5 * 1 Jul 2013 Fuel cylinders and tanks (incorporating shut off valves) 20 * 1 Jul 2013 Inflator fans 15 * 1 Jul 2013 Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: Cabins (including carriers) 25 * 1 Jul 2009 Communications assets: Communications cables 10 * 1 Jul 2009 Radios 5 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 15 * 1 Jul 2009 Rescue vehicles 30 * 1 Jul 2009 Ropes: Haul ropes 10 * 1 Jul 2009 Track ropes 20 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Towers: Tower heads 15 * 1 Jul 2009 Tower structures 30 * 1 Jul 2009 Transportation systems (incorporating drives and belts) 3 * 1 Jul 2009 Pipeline transport (50210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Other transport n.e.c. (50290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts): Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables - above ground 10 * 1 Jul 2009 Communications cables - under ground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways (including covered walkways and carpets) 10 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 20 * 1 Jul 2009 Oversnow transport assets: Oversnow transporters 8 * 1 Jul 2009 Skidoos 5 * 1 Jul 2009 Ropes: Main hauling rope for detachable lifts etc 15 * 1 Jul 2009 Main hauling rope for fixed grip, t-bars lifts etc 20 * 1 Jul 2009 Snow grooming assets (including free groomers, snow blowers and winches) 8 * 1 Jul 2009 Snowmaking assets including: Air water guns and fan guns 10 * 1 Jul 2009 Compressors, pumps, water mains and pipes 20 * 1 Jul 2009 Cooling towers 15 * 1 Jul 2009 Electrical cables - above ground 10 * 1 Jul 2009 Electrical cables - under ground 25 * 1 Jul 2009 Weather stations 5 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Tower heads and structures 30 * 1 Jul 2009 Postal services (51010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Mail house assets: Envelope inserters 7 * 1 Jul 2015 Folders 12 ½ * 1 Jul 2015 Guillotines 15 * 1 Jul 2015 Heat sealers 10 * 1 Jul 2015 Printers 5 * 1 Jul 2015 Racks 20 * 1 Jul 2015 Scales 5 * 1 Jul 2015 Scanners 5 * 1 Jul 2015 Trolleys 8 * 1 Jul 2015 Postal delivery services: Control systems and control system assets 10 * 1 Jul 2016 Flat mail optical character reading and sorting machines 12 * 1 Jul 2016 Letter boxes (bulk private) 30 * 1 Jul 2016 Letter sorting assets (including bar code sorters, culler facer cancellers and multiline optical character readers) 12 * 1 Jul 2016 Motorcycles 5 * 1 Jul 2016 Parcel lockers 10 * 1 Jul 2016 Parcel sorting system assets (excluding control systems and control system assets) 15 * 1 Jul 2016 Post boxes (street type) 20 * 1 Jul 2016 Courier pick-up and delivery services (51020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Inspection assets: Scales: Bench 10 * 1 Jul 2011 Floor (platform) 20 * 1 Jul 2011 Weight dimension capture system assets (including checkweighers, in motion scales and readers) 10 * 1 Jul 2011 Materials handling equipment: Ball transfer mats and castor decks 20 * 1 Jul 2011 Control systems and control system assets 10 * 1 Jul 2016 Conveyors (including shoe sorters) 15 * 1 Jul 2011 Forklifts - see Table B Parcel sorting system assets (including sortation system assets) (excluding control systems and control system assets) 15 * 1 Jul 2016 Scissor lifts 10 * 1 Jul 2015 Storage racks 20 * 1 Jul 2011 Trolleys, freight barrows, cages and bins 10 * 1 Jul 2011 Pick up and delivery equipment: Barcode label printers 5 * 1 Jul 2011 Portable hand held barcode readers (including point of delivery capture devices and delivery information acquisition devices) 4 * 1 Jul 2011 Airport operations and other air transport support services (52200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aircraft maintenance assets: Aircraft testing equipment 13 ⅓ 1 Jan 2001 General plant and machinery 20 1 Jan 2001 Hangar fixtures and fittings 20 1 Jan 2001 Plant subject to excessive corrosion 10 1 Jan 2001 Precision machines and plant 10 1 Jan 2001 Aircraft training assets: Flight simulators 8 1 Jan 2001 Link trainers 8 1 Jan 2001 Airport assets: Aerobridges 20 * 1 Jan 2003 Baggage handling assets: Baggage check-in stations (incorporating scales and check-in conveyors) 10 * 1 Jan 2003 Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) 15 * 1 Jan 2003 Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) 15 * 1 Jan 2003 Control systems (excluding computers) 10 * 1 Jan 2003 Fire safety and rescue assets: Breathing units 10 * 1 Jan 2003 Drills, air powered 10 * 1 Jan 2003 Fire fighting vehicles 20 * 1 Jan 2003 Rescue boats: Aluminium 20 * 1 Jan 2003 Inflatable 8 * 1 Jan 2003 Rescue units (jaws of life) 15 * 1 Jan 2003 Fuel supply assets: Aircraft fueller vehicles 15 * 1 Jan 2003 Aircraft hydrant dispenser vehicles 15 * 1 Jan 2003 Filters, fuel 25 * 1 Jan 2003 Fire fighting systems 25 * 1 Jan 2003 Piping 25 * 1 Jan 2003 Pumps, fuel 25 * 1 Jan 2003 Tanks 25 * 1 Jan 2003 Ground support assets: Aircraft loader/unloader vehicles 15 * 1 Jan 2003 Aircraft stairs: Manual 20 * 1 Jan 2003 Vehicle mounted 15 * 1 Jan 2003 Airstart units 15 * 1 Jan 2003 Containers, air cargo (used to transport goods by air) 5 * 1 Jan 2001 Ground power units 15 * 1 Jan 2003 High lift service vehicles (including catering, lavatory, maintenance and water vehicles) 15 * 1 Jan 2003 Tow tractors 20 * 1 Jan 2003 Tractors, baggage 15 * 1 Jan 2003 Tractor trolleys (including baggage and container trolleys, and dollies) 10 * 1 Jan 2003 Navigation aids: Distance measuring assets 15 * 1 Jan 2003 Instrument landing systems 10 * 1 Jan 2003 Non-directional beacons (excluding towers) 15 * 1 Jan 2003 Radar sensors 15 * 1 Jan 2003 Towers 30 * 1 Jan 2003 VHF omni range assets (excluding towers) 15 * 1 Jan 2003 Runway sweepers 15 * 1 Jan 2003 Terminal building assets: Flight information display signs (including monitors and LED screens) 7 * 1 Jan 2003 Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) 5 * 1 Jan 2003 Visual aids assets: Docking guidance systems 10 * 1 Jan 2003 Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) 15 * 1 Jan 2003 Movement area guidance signs 10 * 1 Jan 2003 Visual approach slope indicator systems (PAPI) 15 * 1 Jan 2003 Wind direction indicators, illuminated 10 * 1 Jan 2003 Other transport support services n.e.c. (52999) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electronic toll collection assets: Digital measuring instruments (including vehicle classifiers (laser or infrared) and electronic toll collection readers (radio frequency)) 4 * 1 Jul 2005 Electronic toll collection transponders 4 * 1 Jul 2005 Optical character recognition cameras 4 * 1 Jul 2005 Other warehousing and storage services (53090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door control and motor drive systems (incorporating chains, controls, motor and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) Motion picture and video activities (55110 to 55140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Camera accessories: Aspect ratio converters 12 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Speed control, time lapse and phase adjustment controls 10 * 1 Jan 2006 Time code generators and master clocks 10 * 1 Jan 2006 Underwater and marine housings and rain deflectors 12 * 1 Jan 2006 Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) 3 * 1 Jan 2006 Cameras: 16mm and 35mm film cameras 10 * 1 Jan 2006 Digital cameras 5 * 1 Jan 2006 Camera lens accessories: Coloured and graduated filters and filter stages 3 * 1 Jan 2006 Fish eye and wide angle lens adapters 10 * 1 Jan 2006 Follow focus, remote focus, shutter and zoom controls 10 * 1 Jan 2006 Image stabilisers, matte boxes, and teleprompters 10 * 1 Jan 2006 Camera lenses 10 * 1 Jan 2006 Camera supports (including heads, legs mounts and tripods) 10 * 1 Jan 2006 Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5 * 1 Jul 2004 Grips' assets: Camera cranes 10 * 1 Jan 2006 Camera heads 10 * 1 Jan 2006 Car rigs, sea rigs and other specialised rigs 2 * 1 Jan 2006 Communications systems 5 * 1 Jan 2006 Dollies 12 * 1 Jan 2006 Dolly and camera attachments 10 * 1 Jan 2006 Dolly track 5 * 1 Jan 2006 Remote camera control systems 10 * 1 Jan 2006 Towers, rigging, and dance floors 10 * 1 Jan 2006 Tracking vehicles and insert trailers - see Table B Motor vehicles and trailers Lighting assets: Accessories (including gaffer grips, clamps, mounts, and stands) 10 * 1 Jan 2006 Portable lights 10 * 1 Jan 2006 Studio lights - fixed 15 * 1 Jan 2006 Lighting control systems 10 * 1 Jan 2006 Lighting grids - fixed 20 * 1 Jan 2006 Lighting hoists 15 * 1 Jan 2006 Motion picture film processing assets: Chemical agitators and mixers 10 * 1 Jan 2006 Chemical storage tanks 15 * 1 Jan 2006 Film cleaning machines 10 * 1 Jan 2006 Film colour analysers and colour grading machines 8 * 1 Jan 2006 Film densitometers 10 * 1 Jan 2006 Film printing machines 10 * 1 Jan 2006 Film processing machines 10 * 1 Jan 2006 Film re-winders 15 * 1 Jan 2006 Flat bed and rear projection film viewers 15 * 1 Jan 2006 Mixed chemical pumps 10 * 1 Jan 2006 Optical sound camera systems (incorporating soundtrack and time code generators) 10 * 1 Jan 2006 Silver recovery units 8 * 1 Jan 2006 Sound quality control processors 5 * 1 Jan 2006 Waste water treatment assets 10 * 1 Jan 2006 Post production sound assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Audio effects units (incorporating aural exciters, compressors, delay and effects control processors graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators and time controllers) 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 3 * 1 Jan 2006 Digital film projectors 5 * 1 Jan 2006 Digital sound conversion processors (including encoders and decoders) 5 * 1 Jan 2006 Hard disc video players and recorders 3 * 1 Jan 2006 Microphones and microphone accessories 10 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 5 * 1 Jan 2006 Sound mixing desks and consoles 5 * 1 Jan 2006 Speakers 7 * 1 Jan 2006 Time code synchronisation units 5 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Post production video assets: DVD players 3 * 1 Jan 2006 Edit controllers (used in linear editing) 4 * 1 Jan 2006 High definition digital film scanners 4 * 1 Jan 2006 High definition laser film recorders 5 * 1 Jan 2006 Monitors 5 * 1 Jan 2006 Motion capture and analysis systems 5 * 1 Jan 2006 Non-linear editing systems (incorporating computer control, interface and hard disc system) 5 * 1 Jan 2006 Telecine chains (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machines) 7 * 1 Jan 2006 VHS video cassette players and recorders 2 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Videotape players and recorders 5 * 1 Jan 2006 Screening theatre assets: Audio amplification and processing equipment (includes component racks systems) 5 * 1 Jan 2006 Digital audio players, digital film projectors and digital sound conversion processors 5 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 8 * 1 Jan 2006 Speakers 10 * 1 Jan 2006 Sound recording assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Sound mixing consoles 5 * 1 Jan 2006 Boom poles 2 * 1 Jan 2006 Compressors, expanders and limiters 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 2 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Headphones: Generally 2 * 1 Jan 2006 Miniature in-ear headphones 1 * 1 Jan 2006 Microphones: Field or boom microphones 7 * 1 Jan 2006 Lapel microphones 1 * 1 Jan 2006 Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5 * 1 Jan 2006 Microphone cables 2 * 1 Jan 2006 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jan 2006 Studio microphones 10 * 1 Jan 2006 Monitors 2 * 1 Jan 2006 Speakers 5 * 1 Jan 2006 Vision switchers 5 * 1 Jan 2006 Video monitors 5 * 1 Jan 2006 Motion picture exhibition (55130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio amplification and processing equipment (including component rack systems) 10 * 1 Jan 2001 Carpets 5 * 1 Jan 2001 Cinema automation systems 10 * 1 Jan 2001 Cinema and sound processors 8 * 1 Jan 2001 Cinema seating (including frames, seat bodies and covers) 7 * 1 Jan 2001 Curtains, wall and acoustic treatments 7 * 1 Jan 2001 Drive-in plant: Sound transmission equipment 10 * 1 Jan 2001 Listening units (including posts, wiring and speaker equipment) 10 * 1 Jan 2001 Screens and screen framing 15 * 1 Jan 2001 Film handling and maintenance equipment (including splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001 Film transport systems (including platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001 Lighting (including dimmers, aisle and seat) 10 * 1 Jan 2001 Loud speakers and sound reproduction equipment 10 * 1 Jan 2001 Motion picture and slide projection equipment: Motion picture projectors 10 * 1 Jan 2001 Projector heat extraction systems 10 * 1 Jan 2001 Projection ports 20 * 1 Jan 2001 Slide projectors 10 * 1 Jan 2001 Screen installations (including screens, framing and masking equipment) 8 * 1 Jan 2001 Radio broadcasting (56100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amplifiers and pre-amplifiers 10 * 1 Jul 2012 Audio monitors 10 * 1 Jul 2012 Audio processing assets (including rack mounted effects units etc) 10 * 1 Jul 2012 Audio routers 10 * 1 Jul 2012 Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems) 6 * 1 Jul 2012 Consoles: Broadcast consoles (incorporating audio logging and routing, intercommunication etc) 7 * 1 Jul 2012 Production consoles 10 * 1 Jul 2012 Control room assets generally: Electronically based assets (including audio processors, audio switchers, aural studio to transmitter linkage assets, distribution amplifiers, monitor receivers etc) 10 * 1 Jul 2012 Personal computer based assets (including delay units, logging units, program fail detectors, RDS generators etc) 6 * 1 Jul 2012 Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) 5 * 1 Jul 2012 Headphones and headsets 2 * 1 Jul 2012 Intercommunication systems (standalone) 10 * 1 Jul 2012 Microphones: Field and portable microphones 5 * 1 Jul 2012 Studio based microphones (including recording microphones) 10 * 1 Jul 2012 Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers On air lights 15 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Servers, domain controllers, switches, transcoders etc 6 * 1 Jul 2012 Studio based digital audio broadcasting infrastructure (encoding assets etc) 10 * 1 Jul 2012 Telephone systems: Telephone interface assets generally (used for sending and receiving audio to and from connected telephone lines) 10 * 1 Jul 2012 Telephone screening systems and other personal computer based telephone systems (excluding software) 6 * 1 Jul 2012 Voice over internet protocol (VoIP) based systems 7 * 1 Jul 2012 Time code generators 10 * 1 Jul 2012 Transmission assets: Antennas 20 * 1 Jul 2012 Codecs 10 * 1 Jul 2012 Fibre optic terminal equipment generally 10 * 1 Jul 2012 Generators (backup) 15 * 1 Jul 2012 Obstruction lighting 15 * 1 Jul 2012 Power conditioners 15 * 1 Jul 2012 RF switching units 15 * 1 Jul 2012 Signal receiving and monitoring assets (including audio processors, decoders, modulation monitors, spectrum analysers etc) 10 * 1 Jul 2012 Silence detection and switching units 10 * 1 Jul 2012 Surge arresters 10 * 1 Jul 2012 Translators 15 * 1 Jul 2012 Transmission towers 40 * 1 Jul 2012 Transmitters 15 * 1 Jul 2012 Uninterruptible power supply (UPS) assets - see Table B Power supply assets Television broadcasting (56210 to 56220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio boards, consoles and mixers 12 * 1 Jul 2005 Audio delay units 10 * 1 Jul 2005 Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) 12 * 1 Jul 2005 Automated tape library systems (incorporating robotic controls and tape drives) 10 * 1 Jul 2005 Broadcast antennas 20 * 1 Jul 2005 Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets) 12 * 1 Jul 2005 Cameras: Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras) 8 * 1 Jul 2005 Studio cameras 10 * 1 Jul 2005 Camera control units 10 * 1 Jul 2005 Camera lens accessories (including adapters, filters, matte boxes and stabilisers) 12 * 1 Jul 2005 Camera lenses 12 * 1 Jul 2005 Camera mounting heads 15 * 1 Jul 2005 Camera mounts (including cranes, jibs, pedestals and tripods) 25 * 1 Jul 2005 Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) 12 * 1 Jul 2005 Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) 10 * 1 Jul 2005 Digital audio players and recorders (including CD players and recorders, digital audio tape (DAT) players, DVD players and recorders, and mini disc players and recorders) 5 * 1 Jul 2005 Digital video effects (DVE) units - standalone 10 * 1 Jul 2005 Edit controllers (used in linear editing and audio post-production) 8 * 1 Jul 2005 Hard disk recorders 5 * 1 Jul 2005 Intercommunication systems 15 * 1 Jul 2005 Lighting: Portable lighting 12 * 1 Jul 2005 Studio lighting 15 * 1 Jul 2005 Lighting control systems 10 * 1 Jul 2005 Lighting grids - fixed 40 * 1 Jul 2005 Lighting hoists 15 * 1 Jul 2005 Microphones: Field or boom microphones 5 * 1 Jul 2005 Miniature or 'lapel' microphones 5 * 1 Jul 2005 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jul 2005 Studio or fixed microphones 10 * 1 Jul 2005 Microphone booms 10 * 1 Jul 2005 Microwave telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers Monitors: Audio monitors 10 * 1 Jul 2005 Video monitors: Cathode ray tube (CRT) monitors 8 * 1 Jul 2005 LCD and Plasma monitors 5 * 1 Jul 2005 Virtual monitor wall systems (including rear projection monitor walls) 5 * 1 Jul 2005 Non-linear editing systems (incorporating computer control, interface and hard disk system) 4 * 1 Jul 2005 Presentation automation systems 10 * 1 Jul 2005 Racks 20 * 1 Jul 2005 RF Modulation units 12 * 1 Jul 2005 Routing systems (incorporating control panels, hardware and switchers) 11 * 1 Jul 2005 Satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Servers (excluding data servers) 8 * 1 Jul 2005 Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) 12 * 1 Jul 2005 Slow motion controllers 10 * 1 Jul 2005 Switchers (including master control, presentation and production switchers) 10 * 1 Jul 2005 Teleprompters 10 * 1 Jul 2005 Translators 15 * 1 Jul 2005 Transmission towers 40 * 1 Jul 2005 Transmitters 15 * 1 Jul 2005 Transmitting masts (for mobile production vehicles) 10 * 1 Jul 2005 Under monitor and tally display systems 10 * 1 Jul 2005 Videocassette recorders 5 * 1 Jul 2005 Videotape players and recorders 8 * 1 Jul 2005 Internet publishing and broadcasting (57000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100) Telecommunications services (58010 to 58090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Backbone network assets: Conduits 40 * 1 Jul 2003 Cross connects (including digital and optical) 15 * 1 Jul 2003 Multiplexers (including wave division, terminal, and add-drop) 15 * 1 Jul 2003 Optical amplifiers 15 * 1 Jul 2003 Optical fibre cables 25 * 1 Jul 2003 Optical patch panels 25 * 1 Jul 2003 Regenerators 15 * 1 Jul 2003 International telecommunications submarine cables 15 * 1 Jul 2002 Microwave radio telecommunications assets: Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable): High capacity licensed microwave radio 10 * 1 Jul 2004 Medium capacity licensed microwave radio 8 * 1 Jul 2004 Low capacity licensed microwave radio 5 * 1 Jul 2004 Microwave radio system (including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter) High capacity licensed microwave radio system ≥ 68Mb 10 * 1 Jul 2004 Medium capacity licensed microwave radio system ≥ 16Mb to <68Mb 8 * 1 Jul 2004 Low capacity licensed microwave radio system < 16Mb 5 * 1 Jul 2004 Class licence microwave radio system (including antenna) 3 * 1 Jul 2004 Multiplexers 10 * 1 Jul 2004 Towers (including guyed, lattice and steel or concrete poles) 25 * 1 Jul 2004 Mobile telecommunications assets: Base station assets: Antennas, battery backup, radio transmitters/receivers and rectifiers 6 * 1 Jul 2002 Towers 25 * 1 Jul 2002 Base station controller hardware 10 * 1 Jul 2002 Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10 * 1 Jul 2002 Mobile switching centre hardware 10 * 1 Jul 2002 Payphones (public telephones) 10 1 Jan 2001 Satellite communication assets: Communications satellites (geosynchronous orbit) 15 * 1 Jan 2005 High power amplifiers 12 * 1 Jan 2005 Multiplexers 10 * 1 Jan 2005 Satellite antennas: Electronic components, external (including low noise amplifiers) 8 * 1 Jan 2005 Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8 * 1 Jan 2005 Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20 * 1 Jan 2005 Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10 * 1 Jan 2005 Satellite telemetry and control systems 15 * 1 Jan 2005 Telecommunications assets: Air-conditioning units 5 * 1 Jul 2002 Batteries, rectifiers 6 * 1 Jul 2002 Racks 20 * 1 Jul 2003 Equipment shelters (transportable) 25 * 1 Jul 2003 Electronic information storage services (59220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aisle containments (including hot aisle containments (HAC), cold aisle containments (CAC)) 15 * 1 Jul 2017 Data centre control systems - see Table B control systems and control system assets Data centre cooling assets: Chillers 15 * 1 Jul 2017 Computer room air conditioning (CRAC) units (including direct expansion (DX) systems) 10 * 1 Jul 2017 Computer room air handling (CRAH) units (including chilled water systems) 15 * 1 Jul 2017 Cooling towers 10 * 1 Jul 2017 Humidifier assets: Others (including ultrasonic humidifiers) 10 * 1 Jul 2017 Steam humidifiers (including steam generators) 5 * 1 Jul 2017 Rear door heat exchangers (RDHx) 15 * 1 Jul 2017 Row-based cooling units assets: Others (including direct expansion (DX) cooling system units) 10 * 1 Jul 2017 Water-chilled 15 * 1 Jul 2017 Water buffer tanks 20 * 1 Jul 2017 Diesel rotary uninterruptible power supply (DRUPS) 22 * 1 Jul 2017 Fire protection and suppression systems assets - see Table B Fire control and alarm assets Generators - see Table B Power supply assets: Emergency or standby Leak detection systems 10 * 1 Jul 2017 Load banks 15 * 1 Jul 2017 Modular data centre (including portable containerised data centre modules, prefabricated data centre modules - able to be transported) 10 * 1 Jul 2017 Rack based power rails (including rack based power distribution unit (PDU)) 10 * 1 Jul 2017 Racks 10 * 1 Jul 2017 Raised floors 25 * 1 Jul 2017 Rectifiers 12 * 1 Jul 2017 Static transfer switches (STS) 12 * 1 Jul 2017 Switchboards - see Table B Switchboards Security and monitoring systems assets - see Table B Security and monitoring assets Uninterruptible power supply (UPS) systems (excluding batteries) 12 * 1 Jul 2017 Uninterruptible power supply (UPS) systems batteries 5 * 1 Jul 2017 Library and other information services (60100 to 60200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Libraries: Circulating (all classes of books) 10 1 Jan 2001 Music lending 6 ⅔ 1 Jan 2001 FINANCIAL AND INSURANCE SERVICES (62100 to 64200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Banks: Demountable strongrooms 100 1 Jan 2001 Portable safes 40 1 Jan 2001 Strongroom doors 100 1 Jan 2001 RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) Note: If the asset is hired or leased to and used predominantly by a particular industry and not listed below, see the entry under Table A for that industry Rental and hiring services (except real estate) (66110 to 67200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air Compressors: Compressors - reciprocating 7 * 1 Jul 2005 Compressors - rotary screw 10 * 1 Jul 2005 Compaction: Compactors - flat plate 8 * 1 Jul 2005 Compactors - vertical rammer 6 * 1 Jul 2005 Concreting assets: Brick/paving saws 5 * 1 Jul 2005 Concrete demolition saws 3 * 1 Jul 2005 Concrete kibble buckets 15 * 1 Jul 2005 Concrete mixers 4 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2005 Elevating work platforms (EWPs): Boom lifts (including knuckle and telescopic boom lifts) 15 * 1 Jul 2015 Personnel lifts 10 * 1 Jul 2015 Scissor lifts 10 * 1 Jul 2015 Generators: Cables 5 * 1 Jul 2005 Distribution boards 10 * 1 Jul 2005 Diesel 10 * 1 Jul 2005 Petrol 5 * 1 Jul 2005 Generator with attached lighting plant 10 * 1 Jul 2005 Household assets: Clothes dryers 5 * 1 Jan 2006 DVD players 5 * 1 Jan 2006 Dishwashers 8 * 1 Jan 2006 Evaporative coolers, portable 5 * 1 Jan 2006 Freezers 6 * 1 Jan 2006 Microwave ovens 6 * 1 Jan 2006 Refrigerators 6 * 1 Jan 2006 Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 5 * 1 Jan 2006 Surround sound systems (incorporating audio-video receivers and speakers) 5 * 1 Jan 2006 Television sets 8 * 1 Jan 2006 Vacuum cleaners, portable 5 * 1 Jan 2006 Video cassette recorder systems (VCR) 5 * 1 Jan 2006 Washing machines 6 * 1 Jan 2006 Ladders (including stepladders, work platforms extension ladders, trestles and planks): Aluminium 4 * 1 Jul 2015 Fibreglass 4 * 1 Jul 2015 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 10 * 1 Jul 2014 Power tools: Chainsaws 3 * 1 Jul 2005 Hand tools - air 5 * 1 Jul 2005 Hand tools - battery 3 * 1 Jul 2008 Hand tools - electric 5 * 1 Jul 2005 Jackhammers - air 7 * 1 Jul 2005 Jackhammers - electric 3 * 1 Jul 2005 Nail guns - air 3 * 1 Jul 2005 Recreational vehicles: Campervans and motorhomes: Vehicles having a gross vehicle mass greater than 3 tonnes and 4WD vehicles 5 * 1 Jul 2015 Vehicles having a gross vehicle mass of 3 tonnes or less 8 * 1 Jul 2015 Caravans and camper trailers 12 * 1 Jul 2015 Rental cars 6 * 1 Jul 2016 Scaffolding: Aluminium 5 * 1 Jul 2015 Fibreglass 5 * 1 Jul 2015 Steel 15 * 1 Jul 2015 Traffic management assets: Crash prevention assets: Barriers: Concrete 30 * 1 Jan 2006 Plastic 5 * 1 Jan 2006 Crash attenuators (truck mounted) 10 * 1 Jan 2006 Road marking assets: < 100 litre capacity 5 * 1 Jan 2006 100 to 500 litre capacity 9 * 1 Jan 2006 > 500 litre capacity 11 * 1 Jan 2006 Line grinders (walk behind) 5 * 1 Jan 2006 Traffic management signs: Arrow boards 10 * 1 Jan 2006 Speed observation signs 10 * 1 Jan 2006 Traffic lights - mobile 10 * 1 Jan 2006 Variable message signs 10 * 1 Jan 2006 Static signage (including safety cones, barricades, warning signs and bollards) 3 * 1 Jan 2006 Video recorder or equipment hiring 6 ⅔ 1 Jan 2001 Video tapes and games hiring ½ * 1 Jan 2001 Welders: Diesel 10 * 1 Jul 2005 Electric 5 * 1 Jul 2005 Note where the terms 'freestanding' and 'fixed' are used in entries for residential property operators, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability. Residential property operators (67110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets generally: Air conditioning assets (excluding ducting, pipes and vents): Air handling units 20 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Damper motors (including variable air volume box controller) 10 * 1 Jul 2003 Fan coil units (connected to condensing set) 15 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split system) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Ceiling fans 5 * 1 Jul 2004 Clocks, electric 10 * 1 Jul 2004 DVD players 5 * 1 Jul 2004 Door closers 10 * 1 Jul 2004 Door stops, freestanding 10 * 1 Jul 2004 Escalators (machinery and moving parts) 20 * 1 Jan 2003 Evaporative coolers: Fixed (excluding ducting and vents) 20 * 1 Jul 2005 Portable 10 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 10 1 Jan 2001 Floating timber 15 * 1 Jul 2004 Linoleum 10 1 Jan 2001 Vinyl 10 1 Jan 2001 Furniture, freestanding 13 ⅓ 1 Jan 2001 Garbage bins 10 * 1 Jul 2004 Garbage compacting systems (excluding chutes) 6 ⅔ 1 Jan 2001 Generators 20 1 Jan 2001 Gym assets: Cardiovascular 5 * 1 Jul 2004 Resistance 10 * 1 Jul 2004 Hand dryers, electrical 10 1 Jan 2001 Heaters: Fixed: Electric 15 * 1 Jul 2004 Gas: Ducted central heating unit 20 * 1 Jul 2004 Other 15 * 1 Jul 2004 Freestanding 15 * 1 Jul 2004 Hot water systems (excluding piping): Electric 12 * 1 Jul 2004 Gas 12 * 1 Jul 2004 Solar 15 * 1 Jul 2004 Intercom system assets 10 * 1 Jul 2004 Lifts (including hydraulic and traction lifts) 30 * 1 Jan 2003 Lights: Fittings (excluding hardwired) 5 * 1 Jul 2004 Freestanding 5 * 1 Jul 2004 Shades, removable 5 * 1 Jul 2004 Linen 5 * 1 Jul 2004 Master antenna television (MATV) assets: Amplifiers 10 * 1 Jul 2004 Modulators 10 * 1 Jul 2004 Power sources 10 * 1 Jul 2004 Mirrors, freestanding 15 * 1 Jul 2004 Radios 10 1 Jan 2001 Rugs 7 * 1 Jul 2004 Solar power generating system assets 20 * 1 Jul 2004 Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 7 * 1 Jul 2004 Surround sound systems (incorporating audio-video receivers and speakers) 10 * 1 Jul 2004 Telecommunications assets: Cordless phones 4 * 1 Jul 2004 Telephone hand sets 10 * 1 Jul 2004 Telephone systems - see Table B Telephony Television antennas, freestanding 5 * 1 Jul 2004 Television sets 10 * 1 Jul 2004 Vacuum cleaners: Ducted: Hoses 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Wands 10 * 1 Jul 2004 Portable 10 1 Jan 2001 Ventilation fans 20 * 1 Jul 2004 Video cassette recorder systems (VCRs) 5 * 1 Jul 2004 Water pumps 20 1 Jan 2001 Window blinds, internal 10 * 1 Jul 2004 Window curtains 6 * 1 Jul 2004 Window shutters, automatic: Controls 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Bathroom assets: Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 5 * 1 Jul 2004 Exhaust fans (including light/heating) 10 * 1 Jul 2004 Heated towel rails, electric 10 * 1 Jul 2004 Shower curtains (excluding curtain rods and screens) 2 * 1 Jul 2004 Spa bath pumps 20 * 1 Jul 2004 Fire control assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors (including addressable manual call points, heat, multi type and smoke) 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Emergency warning and intercommunication systems (EWIS): Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones (WIPs) 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives (VSDs) 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Kitchen assets: Cook tops 12 * 1 Jul 2004 Crockery 5 * 1 Jul 2004 Cutlery 5 * 1 Jul 2004 Dishwashers 10 * 1 Jul 2004 Freezers 12 * 1 Jul 2004 Garbage disposal units 10 * 1 Jul 2004 Microwave ovens 10 * 1 Jul 2004 Ovens 12 * 1 Jul 2004 Range hoods 12 * 1 Jul 2004 Refrigerators 12 * 1 Jul 2004 Stoves 12 * 1 Jul 2004 Water filters, electrical 15 * 1 Jul 2004 Laundry assets: Clothes dryers 10 * 1 Jul 2004 Ironing boards, freestanding 7 * 1 Jul 2004 Irons 5 * 1 Jul 2004 Washing machines 10 * 1 Jul 2004 Outdoor assets: Automatic garage doors: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Barbecue assets: Fixed barbecue assets: Sliding trays and cookers 10 * 1 Jul 2004 Freestanding barbecues 5 * 1 Jul 2004 Floor carpet (including artificial grass and matting) 5 * 1 Jul 2004 Furniture, freestanding 5 * 1 Jul 2004 Gardening watering installations: Control panels 5 * 1 Jul 2004 Pumps 5 * 1 Jul 2004 Timing devices 5 * 1 Jul 2004 Garden lights, solar 8 * 1 Jul 2004 Garden sheds, freestanding 15 * 1 Jul 2004 Gates, electrical: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Operable pergola louvres: Controls 15 * 1 Jul 2004 Motors 15 * 1 Jul 2004 Sauna heating assets 15 * 1 Jul 2004 Sewage treatment assets: Controls 8 * 1 Jul 2004 Motors 8 * 1 Jul 2004 Spas: Fixed spa assets: Chlorinators 12 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters (electric or gas) 15 * 1 Jul 2004 Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2004 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Tennis court assets: Cleaners 3 * 1 Jul 2004 Drag brooms 3 * 1 Jul 2004 Nets 5 * 1 Jul 2004 Rollers 3 * 1 Jul 2004 Umpire chairs 15 * 1 Jul 2004 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 CCTV systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexes) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including passive infra-red, photo sensors and vibration) 5 * 1 Jul 2004 Global System for Mobiles (GSM) Units 5 * 1 Jul 2004 Noise makers (including bells and sirens) 5 * 1 Jul 2004 Non-residential property operators (67120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial office building assets: Boilers 20 * 1 Jul 2005 Boiler pumps 5 * 1 Jul 2005 Building maintenance units 35 * 1 Jul 2005 Carpets 8 * 1 Jul 2005 Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Hot water installations (excluding commercial boilers and piping) 15 * 1 Jul 2005 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Uninterruptible power supply (UPS) systems: Line interactive types 5 * 1 Jul 2013 On line double conversion types 10 * 1 Jul 2013 Window blinds 20 * 1 Jul 2005 PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) Scientific research services (69100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Scientific, medical and pharmaceutical research assets: Autoclaves: Bench top autoclaves 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Automated cell counters 5 * 1 Jul 2014 Automated colony pickers 5 * 1 Jul 2014 Balances 10 * 1 Jul 2014 Biological safety cabinets 10 * 1 Jul 2014 Cell harvesters 10 * 1 Jul 2014 Centrifuges: Bench top centrifuges 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Computed tomography (CT) scanners 10 * 1 Jul 2014 Digital cameras 3 * 1 Jul 2014 DNA sequencers 5 * 1 Jul 2014 Electrophoresis systems (incorporating power supplies and tanks) 7 * 1 Jul 2014 Electroporators 8 * 1 Jul 2014 Fermenters 10 * 1 Jul 2014 Flow cytometers 8 * 1 Jul 2014 Freeze dryers 10 * 1 Jul 2014 Freezers 10 * 1 Jul 2014 Gel documentation systems 5 * 1 Jul 2014 Glassware washers 8 * 1 Jul 2014 Heating blocks 10 * 1 Jul 2014 Homogenisers 7 * 1 Jul 2014 Incubators 6 * 1 Jul 2014 Liquid chromatography systems 5 * 1 Jul 2014 Liquid nitrogen assets (including dewars and tanks) 10 * 1 Jul 2014 Microscopes 10 * 1 Jul 2014 Microtomes 10 * 1 Jul 2014 Mixers 7 * 1 Jul 2014 Nano spectrophotometers 8 * 1 Jul 2014 Ovens 6 * 1 Jul 2014 Peristaltic pumps 7 * 1 Jul 2014 pH meters 7 * 1 Jul 2014 Plate readers 5 * 1 Jul 2014 Polymerase chain reaction (PCR) thermal cyclers 8 * 1 Jul 2014 Real-time PCR detection machines 5 * 1 Jul 2014 Refrigerators 8 * 1 Jul 2014 Robotic systems (including robotic liquid handling systems and robotic sampler systems) 5 * 1 Jul 2014 Shakers 7 * 1 Jul 2014 Sonicators (including water bath sonicators and sonicators with probes) 7 * 1 Jul 2014 Spectrophotometers (excluding nano spectrophotometers) 10 * 1 Jul 2014 Surface plasmon resonance (SPR) machines 5 * 1 Jul 2014 Vacuum concentrators 7 * 1 Jul 2014 Water baths (including refrigerated and shaking water baths) 7 * 1 Jul 2014 Water purification systems 8 * 1 Jul 2014 Surveying and mapping services (69220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Airborne imaging (cameras) 7 * 1 Jul 2015 Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Controllers 4 * 1 Jul 2015 Digital (electronic) levels 5 * 1 Jul 2015 Echo sounders 5 * 1 Jul 2015 GNSS/GIS handhelds (asset receivers) 3 * 1 Jul 2015 GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS) 5 * 1 Jul 2015 Ground imaging (pole cameras) 5 * 1 Jul 2015 Laser detectors/receivers (rod-eye receivers) 4 * 1 Jul 2015 Laser distance measurers/meters (DISTOs) 4 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Laser scanners - 3D (high definition surveying) - ground LIDAR 5 * 1 Jul 2015 Laser scanners - vehicle mounted - ground LIDAR 5 * 1 Jul 2015 LIDAR (airborne) 7 * 1 Jul 2015 Rail surveying assets: Mobile rail surveying equipment 5 * 1 Jul 2015 Platform clearance gauges 6 * 1 Jul 2015 Rail profile gauges 6 * 1 Jul 2015 Stereoplotters - digital/softcopy (hardware only) 10 * 1 Jul 2015 Tablets 4 * 1 Jul 2015 Theodolites (digital) 7 * 1 Jul 2015 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Traverse kits (incorporating tripods, tribrachs, prisms, poles and optical plummets) 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 Unmanned surface vehicles 4 * 1 Jul 2015 Utility locator (underground service locator) assets: Ground penetrating radars (GPRs) 5 * 1 Jul 2015 Magnetic locators 5 * 1 Jul 2015 Service locators 5 * 1 Jul 2015 Signal generators 5 * 1 Jul 2015 Signal tracer for locators 4 * 1 Jul 2015 Scientific testing and analysis services (69250) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coal laboratory assets: Sample preparation assets: Drop shatters 20 * 1 Jul 2018 Drum tumblers 15 * 1 Jul 2018 Drying ovens: Benchtop 7 * 1 Jul 2018 Others (including floor size with trolleys) 15 * 1 Jul 2018 Dust extraction systems 15 * 1 Jul 2018 Float-sink buckets 8 * 1 Jul 2018 Float-sink testing units (incorporating ventilation ducting, fans, density separation apparatus etc, but excluding float-sink buckets) 15 * 1 Jul 2018 Flotation machines (including froth rotation machines) 20 * 1 Jul 2018 Jaw crushers 10 * 1 Jul 2018 Pulverisers 10 * 1 Jul 2018 Riffle splitters 10 * 1 Jul 2018 Rotary Sample Dividers (RSDs) 15 * 1 Jul 2018 Sample storage assets: Cool room assets - see Table B Refrigeration assets Portable refrigerators/freezers 10 * 1 Jul 2018 Sample trays 5 * 1 Jul 2018 Sample trolleys 10 * 1 Jul 2018 Sieve shakers (excluding sieves) 10 * 1 Jul 2018 Sieves (including various meshes and sizes) 7 * 1 Jul 2018 Weighing scales 10 * 1 Jul 2018 Laboratory analytical equipment and instruments: Analytical balances 7 * 1 Jul 2018 Calorimeters 10 * 1 Jul 2018 Carbon and sulphur analysers 7 * 1 Jul 2018 CHN analysers (including carbon, hydrogen and nitrogen) 7 * 1 Jul 2018 Coal ash fusibility furnaces 10 * 1 Jul 2018 Crucible Swell Number (CSN) burners 10 * 1 Jul 2018 Dilatometers 9 * 1 Jul 2018 Fume cabinets 15 * 1 Jul 2018 Moisture testing ovens (including nitrogen setup apparatus) 10 * 1 Jul 2018 Muffle furnaces 15 * 1 Jul 2018 Particle size analysers 10 * 1 Jul 2018 Petrographic microscopes 10 * 1 Jul 2018 Plastometers 9 * 1 Jul 2018 Water baths (including ultrasonic water baths) 7 * 1 Jul 2018 X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7 * 1 Jul 2018 Advertising services (69400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Advertising signs - see Table B Advertising signs Veterinary services (69700) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Veterinarians' assets: Anaesthesia machines 10 * 1 Jan 2004 Animal blow dryers 5 * 1 Jan 2004 Animal cages: Fibreglass, plastic and polyethylene (PE) cages 10 * 1 Jan 2004 Stainless steel cages 20 * 1 Jan 2004 Animal patient monitoring assets (including blood pressure monitors, carbon dioxide (CO2) end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 Animal scales 7 * 1 Jan 2004 Dental assets: Dental units 10 * 1 Jan 2004 Ultrasonic scalers (standalone) 10 * 1 Jan 2004 Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) 10 * 1 Jan 2004 Electrocautery units 10 * 1 Jan 2004 Electroejaculators 6 * 1 Jan 2004 Hydrobaths 8 * 1 Jan 2004 Pathology assets: Centrifuges 5 * 1 Jan 2004 Laboratory analysers: Electrolyte analysers 4 * 1 Jan 2004 Generally 5 * 1 Jan 2004 Microscopes 10 * 1 Jan 2004 Surgery lights 10 * 1 Jan 2004 Tables and tubs 20 * 1 Jan 2004 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jan 2004 X-ray assets (excluding direct radiography assets): Mobile or portable x-ray units 10 * 1 Jan 2004 X-ray processors - automatic 10 * 1 Jan 2004 Professional photographic services (69910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) 3 * 1 Jul 2015 Camera lenses 5 * 1 Jul 2015 Digital cameras: Compact cameras (including point and shoot cameras) 3 * 1 Jul 2015 Compact system cameras (including bridge cameras, micro four-thirds cameras, mirrorless cameras) 3 * 1 Jul 2015 Medium format single lens reflex (SLR) camera systems (including camera bodies and digital backs) 4 * 1 Jul 2015 SLR cameras (including full-frame SLR cameras) 3 * 1 Jul 2015 Lighting assets: Electronic flash units (including compact flash heads, monolights): Portable 3 * 1 Jul 2015 Studio lightings 5 * 1 Jul 2015 Light meters 5 * 1 Jul 2015 Light shaping tools (including modelling glass protectors, reflectors and scrims, softboxes and umbrellas) 3 * 1 Jul 2015 Portable flash units (including flashguns) 2 * 1 Jul 2015 Power packs (including battery packs and compact flash generators) 4 * 1 Jul 2015 Support assets: Backdrop support systems (including background elevation systems) 10 * 1 Jul 2015 Bags and cases 5 * 1 Jul 2015 Camera track sliders 2 * 1 Jul 2015 Light stands (including boom arms) 5 * 1 Jul 2015 Photographic printers/plotters 4 * 1 Jul 2015 Tent and shooting tables 2 * 1 Jul 2015 Tripods 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary 2 * 1 Jul 2015 Wind machines 5 * 1 Jul 2015 ADMINISTRATIVE AND SUPPORT SERVICES (72110 to 73200) Building and other industrial cleaning services (73110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) 2 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Other (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Polishing, carpet cleaning and floor stripping assets (including floor polishers, burnishers, rotary scrubbers, encapsulation machines and floor strippers): Portable 5 * 1 Jul 2010 Ride-on 5 * 1 Jul 2010 Pressure washers: Portable 4 * 1 Jul 2010 Trailer or truck mounted 7 * 1 Jul 2010 Scrubbers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Steam cleaners for sanitising floor and surfaces 5 * 1 Jul 2010 Sweepers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Road sweeper trucks (including sweepers) 10 *# 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable (including upright machines) 5 * 1 Jul 2010 Ride-on or stand on 7 * 1 Jul 2010 Gardening services (73130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Arboriculture and gardening services: Blowers 3 * 1 Jan 2004 Brushcutters (including whipper snippers) 2 * 1 Jan 2004 Chainsaws (including pole pruners) 2 * 1 Jan 2004 Elevating work platforms 15 * 1 Jan 2004 Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3 * 1 Jan 2004 Hedge trimmers 4 * 1 Jan 2004 Lawn edgers (excluding brushcutters) 4 * 1 Jan 2004 Lawn mowers: Cylinder 7 * 1 Jan 2004 Push (rotary) 2 * 1 Jan 2004 Ride-ons 5 * 1 Jan 2004 Self propelled (rotary) 2 * 1 Jan 2004 Stump grinders 5 * 1 Jan 2004 Tractors 8 * 1 Jan 2004 Tractor attachments: Roller mowers 4 * 1 Jan 2004 Slashers 4 * 1 Jan 2004 Trailers used to carry tree and grass clippings 5 * 1 Jan 2004 Tree climbing assets: Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1 * 1 Jan 2004 Climbing spurs 10 * 1 Jan 2004 Friction lowering devices 10 * 1 Jan 2004 Harness 3 * 1 Jan 2004 Ropes 1 * 1 Jan 2004 Wood chippers 8 * 1 Jan 2004 Packaging services (73200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fruit and vegetables pack houses assets used off farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 4 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 General assets: Bins 5 * 1 Jul 2008 Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 10 * 1 Jul 2008 Receival hoppers (including water dumps) 10 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 10 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nuts assets: Crackers 7 * 1 Jul 2008 Drying silos 15 * 1 Jul 2008 Separating assets (including air separators, trommels and vibrating screens) 10 * 1 Jul 2008 EDUCATION AND TRAINING (80100 to 82200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Kindergarten furniture and play equipment 5 1 Jan 2001 HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Medical assets (used in common across all health care industry segments): Benchtop sterilisers 5 * 1 Jul 2003 Benchtop ultrasonic cleaners 7 * 1 Jul 2003 Clinical furniture 10 * 1 Jul 2003 X-ray viewers 10 * 1 Jul 2003 Hospitals (84010 to 84020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hospital assets: Anaesthesia machines 10 * 1 Jan 2003 Angiography assets: Image acquisition systems (incorporating computers with digital subtraction capability, digital cameras, monitors and integrated software) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Patient gantries or tables, patient monitoring assets, positioning assets and pressure injectors 10 * 1 Jul 2002 Cell savers and cell separators 7 * 1 Jan 2003 Colposcopes 10 * 1 Jan 2003 Defibrillators 10 * 1 Jan 2003 Diathermy and cautery machines/electrosurgical generators 10 * 1 Jan 2003 Endoscopic surgery assets (excluding disposable accessories): Arthroscopic fluid management systems 7 * 1 Jan 2003 Endoscopes (flexible and rigid) and endoscopic surgical instruments 4 * 1 Jan 2003 Endoscopic camera systems: Beam splitters and light sources 10 * 1 Jan 2003 Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5 * 1 Jan 2003 Still cameras 7 * 1 Jan 2003 Video monitors and video recorders 7 * 1 Jan 2003 Endoscopic electrosurgical generators 10 * 1 Jan 2003 Endoscopic lasers 10 * 1 Jan 2003 Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5 * 1 Jan 2003 Haemodialysis machines 7 * 1 Jan 2003 Head lights 7 * 1 Jan 2003 Hospital furniture: Beds: Electronic 7 * 1 Jan 2003 Mechanical 10 * 1 Jan 2003 Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators and overbed tables 10 * 1 Jan 2003 Infusion pumps: General, pain management and rapid 8 * 1 Jan 2003 Syringe driven 6 * 1 Jan 2003 Insufflators 10 * 1 Jan 2003 Lithotriptors used for extra-corporeal shock wave lithotripsy 7 * 1 Jan 2003 Mechanical assist assets: Calf and cuff compression devices 8 * 1 Jan 2003 Cardiac bypass and heart lung machines 8 * 1 Jan 2003 Intra-aortic balloon pumps 8 * 1 Jan 2003 Ventricular assist heart pumps 8 * 1 Jan 2003 Natal care assets (including incubators, infant warmers and mobile infant warmers) 7 * 1 Jan 2003 Operating tables and attachments: Electronic 10 * 1 Jan 2003 Mechanical 13 * 1 Jan 2003 Operating theatre lights 8 * 1 Jan 2003 Pan flushers 10 * 1 Jan 2003 Patient hoists and lifters 10 * 1 Jan 2003 Patient monitoring assets: Bedside monitoring systems 7 * 1 Jan 2003 Cardiac monitors 7 * 1 Jan 2003 ECGs 7 * 1 Jan 2003 Foetal monitors 7 * 1 Jan 2003 Pulse oximeters 7 * 1 Jan 2003 Vital signs monitors 7 * 1 Jan 2003 Patient warming assets (excluding disposable accessories): Fluid warmers 10 * 1 Jan 2003 Forced air patient warmers 10 * 1 Jan 2003 Smoke evacuators 8 * 1 Jan 2003 Sterilisation and autoclave processing assets: Drying cabinets 10 * 1 Jan 2003 Endoscope sterilisers and disinfectors 5 * 1 Jan 2003 Flash sterilisers 10 * 1 Jan 2003 Instrument washers 10 * 1 Jan 2003 Pre-vacuum sterilisers 10 * 1 Jan 2003 Ultrasonic cleaners and baths 7 * 1 Jan 2003 Surgical instruments: Hand held manually operated instruments 8 * 1 Jan 2003 Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7 * 1 Jan 2003 Ultrasonic aspirators 10 * 1 Jan 2003 Ultrasonic scalpels 10 * 1 Jan 2003 Surgical lasers (excluding ophthalmic surgical lasers) 10 * 1 Jan 2003 Surgical microscopes 10 * 1 Jan 2003 Ultrasonic bladder scanners 10 * 1 Jan 2003 Ultrasonic needle guides 10 * 1 Jan 2003 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5 * 1 Jul 2002 Ventilators: Fixed 7 * 1 Jan 2003 Portable 5 * 1 Jan 2003 Wheelchairs 10 * 1 Jan 2003 Specialist medical services n.e.c (85129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Neurologists' assets: Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Thoracic physicians' assets: Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003 Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) 7 * 1 Jul 2003 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Spirometers 7 * 1 Jul 2003 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide (CO2) monitors, integrated pulse oximeters, integrated computers and integrated software) 7 * 1 Jul 2003 Pathology and diagnostic imaging services (85201, 85202, 85203 and 85209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pathologists' assets: Batch slide stainer 6 * 1 Jan 2002 Bio hazard chambers 10 * 1 Jan 2002 Centrifuges 5 * 1 Jan 2002 Incubators 6 * 1 Jan 2002 Laboratory analysers 5 * 1 Jan 2002 Microscopes 10 * 1 Jan 2002 Rotary microtomes 6 * 1 Jan 2002 Tissue embedding systems 6 * 1 Jan 2002 Tissue processors 6 * 1 Jan 2002 Radiologists' diagnostic imaging assets: Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer and integrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) 10 * 1 Jul 2002 Computed radiography (CR) digitisers 4 * 1 Jul 2002 Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) 10 * 1 Jul 2002 Film digitisers 4 * 1 Jul 2002 Fluoroscopy assets (excluding direct radiography assets): Fixed systems (incorporating buckies, generators, screening tables and suspensions) 15 * 1 Jul 2002 Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Mobile systems (incorporating buckies, generators, screening tables and suspensions) 10 * 1 Jul 2002 Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) 15 * 1 Jul 2002 Patient archival and communication systems (PACS) 4 * 1 Jul 2002 Processing assets: Daylight imaging processors 9 * 1 Jul 2002 Dry laser imaging processors 8 * 1 Jul 2002 Wet laser imaging processors 10 * 1 Jul 2002 Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 X-ray assets (excluding direct radiography assets): Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002 Dental services (85310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dentists' assets: Air abrasion units 10 * 1 Jul 2003 Air compressors 10 * 1 Jul 2003 Amalgamators 7 * 1 Jul 2003 Amalgam separators 7 * 1 Jul 2003 Computerised (CAD/CAM) ceramic restoration systems: Imaging units 7 * 1 Jul 2003 Milling units 5 * 1 Jul 2003 Curing lights (halogen) 5 * 1 Jul 2003 Dental chairs 10 * 1 Jul 2003 Dental instruments: Hand-held manually operated instruments 3 * 1 Jul 2003 Handpieces (driven by compressed air, compressed gas or electricity) 3 * 1 Jul 2003 Dental lasers: Hard tissue and soft tissue lasers 7 * 1 Jul 2003 Soft tissue and whitening lasers 7 * 1 Jul 2003 Soft tissue lasers 10 * 1 Jul 2003 Dental loupes 10 * 1 Jul 2003 Dental operating lights 10 * 1 Jul 2003 Dental units 10 * 1 Jul 2003 Dental x-ray assets: Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding orthopantomogram (OPG) systems) 15 * 1 Jul 2003 Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) 7 * 1 Jul 2003 Intra-oral x-ray film processors 10 * 1 Jul 2003 Handpiece cleaners 5 * 1 Jul 2003 Intra-oral camera systems (incorporating camera and integrated processor/docking station) 7 * 1 Jul 2003 Nitrous oxide sedation units 20 * 1 Jul 2003 Oral surgical motors 5 * 1 Jul 2003 Suction units 10 * 1 Jul 2003 Ultrasonic scalers (standalone) 10 * 1 Jul 2003 Optometry and optical dispensing (85320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Optical assets: Automatic refractometers/keratometers 5 * 1 Jan 2004 Cameras (including anterior segment cameras, retinal cameras, fundus cameras): Analogue 8 * 1 Jan 2004 Digital 4 * 1 Jan 2004 Colour vision testers (automated) 8 * 1 Jan 2004 Corneal topography systems 5 * 1 Jan 2004 Examination chairs 10 * 1 Jan 2004 Glaucoma diagnostic assets (including ocular coherence tomographs (OCTs), scanning laser ophthalmoscopes and scanning laser polarimeters) 5 * 1 Jan 2004 Keratometers (Ophthalmometers): Automated 5 * 1 Jan 2004 Manual 12 * 1 Jan 2004 Ophthalmic surgery assets: Microkeratome 3 * 1 Jan 2004 Ophthalmic cryo surgery systems 5 * 1 Jan 2004 Ophthalmic diathermy surgery systems 5 * 1 Jan 2004 Ophthalmic lasers: Non-refractive 10 * 1 Jan 2004 Refractive (including eye tracking systems) 4 * 1 Jan 2004 Phacoemulsification systems 4 * 1 Jan 2004 Pupillometers (used for refractive surgery) 5 * 1 Jan 2004 Vitrectomy systems 4 * 1 Jan 2004 Wave front analysers 4 * 1 Jan 2004 Ophthalmic viewers 5 * 1 Jan 2004 Ophthalmoscopes: Direct (including power supply) 8 * 1 Jan 2004 Indirect 9 * 1 Jan 2004 Optical dispensing assets - see Table A Photographic, optical and ophthalmic equipment manufacturing (24110) Refraction units (including examination chair, instrument arms, table and light source) 10 * 1 Jan 2004 Refractometers (automated) 5 * 1 Jan 2004 Slit lamp biomicroscopes: Hand-held 9 * 1 Jan 2004 Mounted 12 * 1 Jan 2004 Telemedicine digital imaging systems (excluding imaging devices) 4 * 1 Jan 2004 Tonometers: Contact tonometers: Applanation: Hand-held 6 * 1 Jan 2004 Mounted 8 * 1 Jan 2004 Electronic 6 * 1 Jan 2004 Non-contact tonometers: Hand-held 5 * 1 Jan 2004 Table mounted 8 * 1 Jan 2004 Trial lens sets 20 * 1 Jan 2004 Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, laser interference biometers, pachymeters and ultrasound biomicroscopes (UBMs)) 5 * 1 Jan 2004 Visual acuity testing assets: Automated vision testers 6 * 1 Jan 2004 Manual vision testers (phoropters) 12 * 1 Jan 2004 Visual acuity charts (illuminated) 10 * 1 Jan 2004 Visual acuity chart projectors (automated) 8 * 1 Jan 2004 Visual field testing assets (perimeters) - automated 5 * 1 Jan 2004 Podiatry services (85399) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Podiatrists' assets: Computerised orthoses manufacturing assets: Carving mills 7 * 1 Jul 2003 Contact pin digitisers 7 * 1 Jul 2003 Doppler vascularscopes 5 * 1 Jul 2003 Electric nail drills: Dust extraction drills 7 * 1 Jul 2003 Portable dust extraction drills 5 * 1 Jul 2003 Water and alcohol based spray drills 4 * 1 Jul 2003 Examination/magnifying lamps 10 * 1 Jul 2003 Footrests 10 * 1 Jul 2003 Gait analysis assets: Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) 4 * 1 Jul 2003 Non-computerised: Treadmills 10 * 1 Jul 2003 Video cameras 5 * 1 Jul 2003 Video monitors and video recorders 7 * 1 Jul 2003 Orthotic benchtop grinders 6 * 1 Jul 2003 Patient chairs 12 * 1 Jul 2003 Podiatric instruments 3 * 1 Jul 2003 Vacuum presses 3 * 1 Jul 2003 Vascular neurological assessment assets: Monofilaments 2 * 1 Jul 2003 Tuning forks 10 * 1 Jul 2003 Nursing home operation (86011) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beds: Electronic 7 * 1 Jul 2004 Mechanical 10 * 1 Jul 2004 Bedside cabinets/lockers, carts and poles and overbed tables 10 * 1 Jul 2004 Commodes 10 * 1 Jul 2004 Nurse call systems 7 * 1 Jul 2004 Pan flushers 10 * 1 Jul 2004 Patient hoists and lifters 10 * 1 Jul 2004 Patient monitoring assets 7 * 1 Jul 2004 Patient scales 10 * 1 Jul 2004 Shower chairs 7 * 1 Jul 2004 Trolleys 10 * 1 Jul 2004 Wheelchairs 10 * 1 Jul 2004 ARTS AND RECREATION SERVICES (89100 to 92099) Heritage activities (89100 to 89220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Museum displays in aircraft/war museums 100 1 Jan 2001 Parks and gardens: Lion parks: Animal cages and sheds 20 1 Jan 2001 Animal huts 10 1 Jan 2001 Planetarium domes 33 ⅓ 1 Jan 2001 Sea life centres: Fibreglass aquarium tanks 20 1 Jan 2001 Ketches 13 ⅓ 1 Jan 2001 TV audio systems 10 1 Jan 2001 Creative and performing arts activities (90010 to 90030) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Theatre equipment: Accessories (theatrical - wigs, costumes etc) 5 1 Jan 2001 Health and fitness centres and gymnasia operation (91110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Health and fitness centre operation assets: Cardiovascular training machines: Cross trainers, steppers and treadmills 4 * 1 Jul 2012 Exercise bicycles (including spin bicycles, upright and recumbent bicycles) 4 * 1 Jul 2012 Rowing machines 5 * 1 Jul 2012 Free weight training assets: Barbells, dumbbells, kettle bells, weight plates and storage racks 6 * 1 Jul 2012 Benches (including abdominal crunch, adjustable, declined, inclined and flat benches) 8 * 1 Jul 2012 Resistance training machines (including abdomen, arm, back, chest, hip, leg, shoulder and multiple training machines) 8 * 1 Jul 2012 Support assets: Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and televisions) 4 * 1 Jul 2012 Fans (including wall mounted) 5 * 1 Jul 2012 Lockers 8 * 1 Jul 2012 Platform scales 5 * 1 Jul 2012 Sport and recreation services (91121 to 91390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video games/simulators (cabinet) 5 ½ * 1 Jul 2001 Dedicated video games/simulators 3 ½ * 1 Jul 2001 Interchangeable video game kits 1 * 1 Jul 2001 Juke boxes (CD) 10 * 1 Jul 2001 Photo-image machines 3 ½ * 1 Jul 2001 Pinball machines 3 ½ * 1 Jul 2001 Pool/billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 5 ½ * 1 Jul 2001 Table games (including air hockey, soccer etc) 5 ½ * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides (gravity powered) 20 * 1 Jan 2002 Bowling centres (plant and equipment): Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Carpets 4 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Golf courses (miniature): Carpets on stairways 3 1 Jan 2001 Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Racehorses 10 1 Jan 2001 Racing cars 2 1 Jan 2001 Shuffle boards 10 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machines 13 ⅓ 1 Jan 2001 Space theatre domes 33 ⅓ 1 Jan 2001 Tennis court surfaces: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Trampolines 10 1 Jan 2001 Gambling activities (92010 to 92099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Poker/gaming machines 7 * 1 Jul 2009 Totalisators: Computer equipment 10 1 Jan 2001 Ancillary equipment (eg ticket issuing machines) 13 ⅓ 1 Jan 2001 OTHER SERVICES (94110 to 96030) Automotive repair and maintenance (94110 to 94199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automotive and heavy vehicle repair and maintenance assets: Air conditioning assets: Refrigerant leak detectors 3 * 1 Jul 2011 Refrigerant management systems 5 * 1 Jul 2011 Refrigerant recovery machine 5 * 1 Jul 2011 Refrigerant recovery and recycling machines 5 * 1 Jul 2011 Vacuum pumps 5 * 1 Jul 2011 Air tools (including ratchet guns) 2 * 1 Jul 2011 Automatic transmission flush and fill machines 5 * 1 Jul 2011 Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Battery chargers 5 * 1 Jul 2011 Battery testers 5 * 1 Jul 2011 Brake disc and drum grinding lathes: Fixed 10 * 1 Jul 2011 Portable on-car 5 * 1 Jul 2011 Brake fluid testers 5 * 1 Jul 2011 Brake shoe riveters 5 * 1 Jul 2011 Brake system flushers 5 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene (PE) 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Continuous diesel engine particulate testers 5 * 1 Jul 2011 Cooling system flushers 5 * 1 Jul 2011 Decelerometer brake testers 7 * 1 Jul 2011 Diagnostic assets: Diagnostic and roller dynamometers, performance and emissions testers 10 * 1 Jul 2011 Engine analysers 5 * 1 Jul 2011 Electrical test benches 10 * 1 Jul 2011 Fuel injection pump test benches 5 * 1 Jul 2011 Oscilloscopes 10 * 1 Jul 2011 Scan tools 5 * 1 Jul 2011 Diesel engine emission testers 5 * 1 Jul 2011 Drill presses 15 * 1 Jul 2011 Drive-on plate brake, steering and suspension testing machines 10 * 1 Jul 2011 Drive-on shock absorber testers 10 * 1 Jul 2011 Dual wheel removers 8 * 1 Jul 2011 Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8 * 1 Jul 2011 Engine cranes 10 * 1 Jul 2011 Exhaust gas analysers for petrol engines: Computer operated 5 * 1 Jul 2011 Standalone 10 * 1 Jul 2011 Exhaust stands 11 * 1 Jul 2011 Flywheel grinders 13 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Headlight testers 7 * 1 Jul 2011 Hydraulic brake hose machines 5 * 1 Jul 2011 Hydraulic presses 10 * 1 Jul 2011 Jacks: Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Transmission jacks: Used for car and light truck repairs 8 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Vehicle positioning jacks 3 * 1 Jul 2011 Lathes 20 * 1 Jul 2011 Measuring assets: Micrometers 10 * 1 Jul 2011 Tension wrenches 5 * 1 Jul 2011 Tyre pressure gauges 5 * 1 Jul 2011 Noise level meters 5 * 1 Jul 2011 Oil and grease delivery systems: Bunding: Polyethylene (PE) pallets 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Distribution lines: Polyethylene (PE) 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Guns and pumps 3 * 1 Jul 2011 Reels: Plastic 3 * 1 Jul 2011 Steel 7 * 1 Jul 2011 Tanks (including waste oil tanks) 20 * 1 Jul 2011 Oil filter crushers 10 * 1 Jul 2011 Parts cleaners and washers 7 * 1 Jul 2011 Pipe and tube benders 10 * 1 Jul 2011 Pipe and tube saws and cutters 10 * 1 Jul 2011 Power steering flushing systems 5 * 1 Jul 2011 Pressure washers 4 * 1 Jul 2011 Sand blasters 7 * 1 Jul 2011 Spring compressors 5 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Toolbox roller cabinets 7 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Truck brake imbalance testers 5 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Vehicle service and inspection lane assets: Control consoles 10 * 1 Jul 2011 Data collection devices (including bar code readers, mobile recorders and transponders) 5 * 1 Jul 2011 Floor unit assets: Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Roller brake testers 10 * 1 Jul 2011 Shock absorber testers 10 * 1 Jul 2011 Side slip testers 10 * 1 Jul 2011 Speedometer tester 10 * 1 Jul 2011 Suspension play detectors 10 * 1 Jul 2011 Vehicle special tools 5 * 1 Jul 2011 Waste oil evacuators 5 * 1 Jul 2011 Welders: Electric 10 * 1 Jul 2011 Oxy-acetylene 10 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifter incorporating tyre spreaders 8 * 1 Jul 2011 Work platform ladders 10 * 1 Jul 2011 Automotive body, paint and interior repair n.e.c. (94129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car wash and detailing assets: Activation and entry station assets (including bay controllers, pay station assets and bank note change machines) 10 * 1 Jul 2009 Automatic car wash assets (including rollover and tunnel washes): Friction washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Touch free pressure washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Car conveyor system assets (incorporating correlators, sensors, tracks and rails) 15 * 1 Jul 2009 Detailing assets: Steam cleaners 10 * 1 Jul 2009 Vacuum cleaners 10 * 1 Jul 2009 Hand and self serve car wash assets: Ceiling and wall booms 10 * 1 Jul 2009 Large vehicle wash assets: Hoists 20 * 1 Jul 2009 Side brush cleaning system assets 10 * 1 Jul 2009 Support assets: Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Plant room assets: Air compressors Compressors - reciprocating 7 * 1 Jul 2009 Compressors - screw 10 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Pumps 12 * 1 Jul 2009 Water treatment assets: Filter system assets (including reverse osmosis) 10 * 1 Jul 2009 Tanks 20 * 1 Jul 2009 Vending machines 5 * 1 Jul 2009 Smash repair assets: Air compressors 10 * 1 Jul 2009 Dust extraction systems: Metal arms 15 * 1 Jul 2009 Stationary vacuum dust collection units 5 * 1 Jul 2009 Frame straightening assets: Aligning benches 15 * 1 Jul 2009 Chassis measuring assets: Computerised 10 * 1 Jul 2009 Manual 10 * 1 Jul 2009 Hoists 20 * 1 Jul 2009 Painting assets: Buffing machines 3 * 1 Jul 2009 Infrared paint dryers: Heating arches 20 * 1 Jul 2009 Mobile 7 * 1 Jul 2009 Sanders 3 * 1 Jul 2009 Spectrophotometers 4 * 1 Jul 2009 Spray bake ovens 12 * 1 Jul 2009 Spray guns 3 * 1 Jul 2009 Spray gun washing machines 5 * 1 Jul 2009 Vacuum dust collection mobile units 3 * 1 Jul 2009 Waste water filtering system assets: Oil and water separators 15 * 1 Jul 2009 Pumps 5 * 1 Jul 2009 Tanks 15 * 1 Jul 2009 Water pressure cleaners 3 * 1 Jul 2009 Welders 5 * 1 Jul 2009 Other machinery and equipment repair and maintenance (94290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: Field service assets: Assets used in field service that are not listed under this sub-heading - use any relevant determination listed under Workshop assets below Air compressors 8 * 1 Jul 2015 Cranes 10 * 1 Jul 2015 Cutting machines 8 * 1 Jul 2015 Diagnostic assets 5 * 1 Jul 2015 Lathes 5 * 1 Jul 2015 Line boring machines 10 * 1 Jul 2015 Milling machines 8 * 1 Jul 2015 Turning machines 8 * 1 Jul 2015 Trailers: Generally (including comb trailers and tilt trailers) - see Table B Motor vehicles and trailers Service trailers (incorporating built-in hoses, built-in pumps, built-in tanks etc) 10 * 1 Jul 2015 Workshop assets: Air conditioning service assets (including refrigerant management/charging stations, refrigerant recovery machines, refrigerant recovery and recycling machines and vacuum pumps) 5 * 1 Jul 2015 Air compression assets (including air dryers, air receivers, compressors and packaged air compression systems) 10 * 1 Jul 2015 Battery chargers 5 * 1 Jul 2015 Battery load testers 5 * 1 Jul 2015 Bending machines: Folders 15 * 1 Jul 2015 Pipe and tube benders 10 * 1 Jul 2015 Press brakes 20 * 1 Jul 2015 Brake shoe riveting machines 5 * 1 Jul 2015 Brake testers (including in-ground and mobile roller brake testers) 10 * 1 Jul 2015 Boring machines (including floor borers, jib borers, horizontal and vertical boring machines) 15 * 1 Jul 2015 Diagnostic, measuring and testing assets: Generally (including co-ordinate measuring machines, dynamometers, electrical testers, flow meters, hardness testers, hydraulic testers and multimeters) 10 * 1 Jul 2015 Laptop diagnostic systems: Laptops - see Table B Computers, Laptops Machine interface units 3 * 1 Jul 2015 Tyre pressure gauges 5 * 1 Jul 2015 Vehicle specific diagnostic assets 5 * 1 Jul 2015 Drilling machines (including drill presses, magnetic drills, pedestal drills and radial arm drills) 10 * 1 Jul 2015 Flange facers 5 * 1 Jul 2015 Forklift attachments 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Grinding machines (including gear grinding machines) 10 * 1 Jul 2015 Guillotine shears 15 * 1 Jul 2015 Heat treatment assets (including furnaces and quenches) 15 * 1 Jul 2015 Hydraulic hose crimpers 10 * 1 Jul 2015 Lathes: CNC lathes 10 * 1 Jul 2015 Manual lathes 20 * 1 Jul 2015 Lifting assets: Cranes: Jib cranes (including column/wall mounted, floor mounted/freestanding and portable jib cranes) 15 * 1 Jul 2015 Overhead cranes 25 * 1 Jul 2015 Pick & carry cranes/yard cranes 10 * 1 Jul 2015 Portable cranes generally (including engine cranes, engine hoists, floor cranes, mobile gantries, shop cranes etc) 15 * 1 Jul 2015 Hoists 10 * 1 Jul 2015 Jacks (including air hydraulic jacks, hydro pneumatic jacks, floor jacks, transmission jacks, trolley jacks and truck jacks) 5 * 1 Jul 2015 Scissor lifts 15 * 1 Jul 2015 Vehicle lifters (including mobile column lifts and post hoists) 20 * 1 Jul 2015 Machining centres 10 * 1 Jul 2015 Milling machines (including bed mills and universal mills) 10 * 1 Jul 2015 Oil recovery, service and treatment assets: Collection vessels/tanks 20 * 1 Jul 2015 Dangerous goods containers 15 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Painting assets: Buffing machines 3 * 1 Jul 2015 Paint agitators 3 * 1 Jul 2015 Space heaters 10 * 1 Jul 2015 Spray booths 15 * 1 Jul 2015 Spray gun washing machines 5 * 1 Jul 2015 Parts washing machines 7 * 1 Jul 2015 Pipe cutting machines 10 * 1 Jul 2015 Plasma cutters 10 * 1 Jul 2015 Presses: Hydraulic presses 10 * 1 Jul 2015 Punch and shear machines 15 * 1 Jul 2015 Saws (including band saws and cold cut saws) 10 * 1 Jul 2015 Stands (including axle stands, engine stands and transmission stands) 10 * 1 Jul 2015 Storage assets (including racking, shelving, safety cabinets and storage cabinets) 10 * 1 Jul 2015 Surface preparation assets: Abrasive blasting assets: Abrasive blasting machines (incorporating blasting pots, hoses, nozzles, valves etc) 10 * 1 Jul 2015 Abrasive recovery/recycling machines and associated equipment (including storage hoppers) 12 * 1 Jul 2015 Blast booths/chambers 12 * 1 Jul 2015 Dust collection and ventilation systems 12 * 1 Jul 2015 Pressure cleaners/washers 4 * 1 Jul 2015 Toolboxes and toolbox roller cabinets 7 * 1 Jul 2015 Tooling: Moulds 7 * 1 Jul 2015 Press brake dies 10 * 1 Jul 2015 Tooling for lathes, machining centres, milling machines and other machine tools 7 * 1 Jul 2015 Vehicle specific specialised tooling 5 * 1 Jul 2015 Workholding devices (including jigs and fixtures) 7 * 1 Jul 2015 Tools: Hand tools (manually operated) 10 * 1 Jul 2015 Hand held power tools (air, battery and electric) 3 * 1 Jul 2015 Power packs 5 * 1 Jul 2015 Torque/tension wrenches 5 * 1 Jul 2015 Torque wrench pumps (pneumatic and electric driven) 5 * 1 Jul 2015 Trolleys (including powered and electrodrive trolleys) 10 * 1 Jul 2015 Turning machines 10 * 1 Jul 2015 Waste water recovery and treatment assets: Grease traps 10 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Tanks and separators 15 * 1 Jul 2015 Waterjet cutting machines 10 * 1 Jul 2015 Weight scales (corner weight) 10 * 1 Jul 2015 Welding assets: Welders (including ARC, MIG, TIG, multi process and oxy-acetylene welders/cutters) 10 * 1 Jul 2015 Weld tables and positioners (including rotary tables) 10 * 1 Jul 2015 Welding helmets incorporating respirators 3 * 1 Jul 2015 Wire feeders 5 * 1 Jul 2015 Wheel service assets: Bead breaker kits 5 * 1 Jul 2015 Tyre changers 5 * 1 Jul 2015 Wheel aligners 7 * 1 Jul 2015 Wheel balancers 5 * 1 Jul 2015 Wheel handlers and lifters 5 * 1 Jul 2015 Wheel play detectors 10 * 1 Jul 2015 Work benches and tables 15 * 1 Jul 2015 Hairdressing and beauty services (95110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beauty industry assets: Electrical treatment assets: Faradic, galvanic, high frequency and multi function units 10 * 1 Jul 2010 Light therapy units (including intense pulse light systems) 10 * 1 Jul 2010 Micro dermabrasion units 5 * 1 Jul 2010 Hydrotherapy assets: Spa capsules 10 * 1 Jul 2010 Vichy shower units 10 * 1 Jul 2010 Wet tables 10 * 1 Jul 2010 Massage and treatments beds: Dry hydrotherapy (including flotation) 7 * 1 Jul 2010 Electronic 7 * 1 Jul 2010 Non electronic (including folding) 10 * 1 Jul 2010 Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Sterilisation processing assets (including autoclaves and hot towel cabinets) 5 * 1 Jul 2010 Hairdressing industry assets: Barber chairs 15 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type) 5 * 1 Jul 2010 Cutting chairs (including styling chairs and cutting stools) 10 * 1 Jul 2010 Cutting and styling workstations, freestanding 10 * 1 Jul 2010 Display shelving, freestanding 10 * 1 Jul 2010 Hairdryers and heat accelerator machines (excluding hand held) 15 * 1 Jul 2010 Reception furniture (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Shampoo units and wash lounges, freestanding 10 * 1 Jul 2010 Funeral, crematorium and cemetery services (95200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Funeral directors' plant 20 1 Jan 2001 Laundry and dry cleaning services (95310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Carpet, upholstery and rug cleaning services assets: Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) 5 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Others (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable cleaners (including upright machines) 5 * 1 Jul 2010 Dry cleaning and laundry assets: Dry cleaning machines 12 * 1 Jul 2011 Washers: Continuous batch washer systems (including washers, moisture extraction units and dryers) 17 * 1 Jul 2011 Extractors, standalone 12 * 1 Jul 2011 Drying assets: Tumble dryers, standalone 12 * 1 Jul 2011 Tunnel dryers and garment finishers (including steam cabinets) 15 * 1 Jul 2011 Finishing assets: Flatwork processing assets (including automatic pickers, feeders, folders and stackers) 13 * 1 Jul 2011 Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) 10 * 1 Jul 2011 Presses (including flat, utility and scissor legger presses): Air operated, semi automatic 15 * 1 Jul 2011 Manual 20 * 1 Jul 2011 Roller ironers 17 * 1 Jul 2011 Support assets: Air vacuum units, standalone 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Heat seal machines for labelling laundry items 10 * 1 Jul 2011 Hot water systems 12 * 1 Jul 2011 Ironing and spotting boards and tables: Vacuum operated 10 * 1 Jul 2011 Non vacuum operated 15 * 1 Jul 2011 Laundry handling assets: Conveyors and garment sorting and storage systems 15 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Monorail and bag loading systems 20 * 1 Jul 2011 Tipplers 10 * 1 Jul 2011 Pipes 20 * 1 Jul 2011 Soap dispenser machines 20 * 1 Jul 2011 Trolleys and bins: Generally 10 * 1 Jul 2011 Stainless steel 15 * 1 Jul 2011 Waste water treatment and recycling system assets: Filters (including carbon and sand) 10 * 1 Jul 2011 Lint shakers (including circular vibratory screens) 20 * 1 Jul 2011 Ozone generators and UV sterilisers 7 * 1 Jul 2011 Pumps 5 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Photographic film processing (95320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Binding assets: Binders 7 * 1 Jul 2017 Building-in machines 15 * 1 Jul 2017 Casemakers 8 * 1 Jul 2017 Casing-in machines 7 * 1 Jul 2017 Comb binders (including ring wire binders and spiral binders) 5 * 1 Jul 2017 Cutting machines (guillotines) 10 * 1 Jul 2017 Die cutting machines 15 * 1 Jul 2017 Folding machines 10 * 1 Jul 2017 Glue binders 6 * 1 Jul 2017 Hole punching machines 7 * 1 Jul 2017 Sewing machines 5 * 1 Jul 2017 Stich liners 5 * 1 Jul 2017 Finishing assets: Laminators: Cold 10 * 1 Jul 2017 Heat assisted 7 * 1 Jul 2017 Vacuum press 23 * 1 Jul 2017 UV coaters 7 * 1 Jul 2017 Framing assets: Automatic measuring stops 10 * 1 Jul 2017 Board and glass wall cutters 12 * 1 Jul 2017 Dust extractors 10 * 1 Jul 2017 Mat cutters 10 * 1 Jul 2017 Mitre guillotines 25 * 1 Jul 2017 Mitre saws 10 * 1 Jul 2017 Trimmers 15 * 1 Jul 2017 Underpinners 15 * 1 Jul 2017 Vinyl cutters 5 * 1 Jul 2017 Printing assets: Colour matching booths 10 * 1 Jul 2017 Digital minilabs: Dry: Commercial 5 * 1 Jul 2017 Compact 3 * 1 Jul 2017 Wet 10 * 1 Jul 2017 Digital presses 5 * 1 Jul 2017 Film processers 10 * 1 Jul 2017 Heat presses: Automatic, manual, mug and multipurpose 4 * 1 Jul 2017 Large format flatbed 6 * 1 Jul 2017 ID card printers 10 * 1 Jul 2017 Kiosks 5 * 1 Jul 2017 Large format flatbed digital printers 5 * 1 Jul 2017 Laser cutters (incorporating laser printing): Desktop 3 * 1 Jul 2017 Floor mounted 7 * 1 Jul 2017 Photo calibration monitors 8 * 1 Jul 2017 Photo scanners (including photo and film scanners) 9 * 1 Jul 2017 Roll to roll printers 15 * 1 Jul 2017 Textile printers (including direct to fabric printers and direct to garment printers) 5 * 1 Jul 2017 Wide format printers: Dye sublimation (including desktop) 5 * 1 Jul 2017 Solvent 4 * 1 Jul 2017 Specialist photo 6 * 1 Jul 2017 Parking services (95330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park operation assets - see Table B Car park assets units incorporated with trailers) A ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Accommodation units in caravan/tourist parks being articles, not fixtures, and used for a specified purpose: Relocatable homes and tourist park cabins constructed with chassis 20 * 1 Jul 2015 Other accommodation units (eg manufactured homes) 30 * 1 Jul 2015 Additive manufacturing printers (including 3D printers) 3 * 1 Jul 2016 Advertising signs: Billboard assets: Billboard lighting: HID/Metal halide lighting systems 5 * 1 Jul 2015 LED lighting systems (including solar powered LED lighting systems) 10 * 1 Jul 2015 Solar power generating assets - see Table B Solar photovoltaic electricity generation system assets Billboard steel structures (incorporating electrical systems, footings, scaffolding and walking platforms and steel frame sign panels) 20 * 1 Jul 2015 Computer hardware - see Table B Computers Digital LED screens 6 * 1 Jul 2015 Electronic message centre (EMC) units 3 * 1 Jul 2015 Mobile billboard assets: Digital LED screens 4 * 1 Jul 2015 Mobile billboard trucks and trailers - see Table B Motor vehicles and trailers Floor mounted internal advertising panels (used in airports and shopping centres etc) 7 * 1 Jul 2015 Kiosks and other external standalone advertising panel structures 15 * 1 Jul 2015 LED advertising screens (used in office tower foyers etc) 5 * 1 Jul 2015 Wall mounted advertising panels (used in airports, rail concourses and platforms, shopping centres etc): Digital LED advertising panels 5 * 1 Jul 2015 Static advertising panels 10 * 1 Jul 2015 Air compression assets: Air compression assets generally (including air compressors, air dryers and air receivers) 15 * 1 Jul 2014 Air compressors (portable): Compressors - reciprocating 7 * 1 Jul 2014 Compressors - rotary screw 10 * 1 Jul 2014 Air-conditioning assets (excluding pipes, duct work and vents): Air handling units 20 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Damper motors (including variable air volume box controllers) 10 * 1 Jul 2003 Fan coil units (connected to a condensing set) 15 * 1 Jul 2003 Humidifiers (steam generator) 10 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split systems) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Aircraft: Aeroplanes: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Helicopters: General use 20 *# 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Airless sprayers (used in painting, epoxy and polyurethane coating, priming etc): Electrically and petrol-driven units 7 * 1 Jul 2013 Pneumatically-driven units 15 * 1 Jul 2013 Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers) 100 * 1 Jul 2013 Automatic teller machines 8 * 1 Jul 2001 B ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bending machines (bar, angle and rod) 10 * 1 Jul 2008 Block and brick elevators, portable 10 * 1 Jul 2008 Boilers 20 * 1 Jul 2005 Boom gates: Electromechanically operated boom gates 7 * 1 Jul 2013 Hydraulically operated boom gates 10 * 1 Jul 2013 C ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park assets: Automatic and semi-automatic parking systems (including platforms, stackers, turntables etc) 20 * 1 Jul 2016 Automatic payment machines/stations 10 * 1 Jul 2016 Barrier gates/boom gates - see Table B Boom gates Car park floodlighting 20 * 1 Jul 2016 Car park signage 7 * 1 Jul 2016 Entry and exit stations/columns (including RFID card readers, ticket dispensing machines, ticket readers etc) 10 * 1 Jul 2016 Licence plate recognition cameras and systems 5 * 1 Jul 2016 Parking guidance assets: Automatic vehicle counter systems (incorporating counter modules and signage) 7 * 1 Jul 2016 Parking guidance systems (incorporating controllers, detectors, dynamic signage, lighting etc) 7 * 1 Jul 2016 Pay and display machines/Pay and go machines 8 * 1 Jul 2016 Security and monitoring assets: Generally (including CCTV systems) - see Table B Security and monitoring assets Intercommunication (intercom) system assets 7 * 1 Jul 2016 Two-way radios - see Table B Two-way radios Ceiling fans 10 * 1 Jul 2016 Compaction assets: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Computers and computer equipment: Computers and computer equipment (not specified elsewhere below) 4 * 1 Jul 2016 Computer monitors 4 * 1 Jul 2016 Desktop computers (including personal computers) 4 * 1 Jul 2016 Mainframe computers 5 * 1 Jul 2016 Mobile/portable computers (including laptops, tablets) 2 * 1 Jul 2016 Network equipment (including hubs, modems routers, switches, etc) 5 * 1 Jul 2016 Raised floors 25 * 1 Jul 2017 Servers 4 * 1 Jul 2016 Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete trowels: Walk behind 5 * 1 Jul 2008 Ride on 7 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) 10 * 1 Jul 2015 Cranes (gantry and overhead) 25 * 1 Jul 2014 Curtains and drapes 6 * 1 Jul 2004 D ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Digital cameras: Camera lenses 5 * 1 Jul 2015 Medium format single lens reflex (SLR) system (including camera bodies and digital backs) 4 * 1 Jul 2015 Others 3 * 1 Jul 2015 Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Dozers/front end loaders 9 * 1 Jul 2002 Drink dispensing machines 10 * 1 Jul 2005 Drones/remotely piloted aircraft - see Table B Unmanned aerial vehicles E ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Employee time and attendance recorders (including bundy clocks, time clocks etc): Computerised time and attendance recorders (including fingerprint and face recognition systems and swipe card digital time clock systems) 10 * 1 Jul 2013 Standalone electronic time and attendance recorders (card based etc) 10 * 1 Jul 2013 Escalators (machinery and their moving parts) 20 * 1 Jan 2003 F ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fences: Portable electric fences 20 * 1 Jul 2014 Wire mesh (demountable used for partitioning purposes, including portable electric fences) 20 * 1 Jul 2014 Fire control and alarm assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors: Aspirated smoke 12 * 1 Jul 2004 Heat 20 * 1 Jul 2004 Manual call point (addressable type only) 20 * 1 Jul 2004 Multi type 20 * 1 Jul 2004 Smoke 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Gas suppression cylinders 25 * 1 Jul 2004 Emergency warning and intercommunication systems: Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives (VSDs) 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Floor coverings (removable without damage): Carpets (excluding fixed carpet tiles) 8 * 1 Jul 2016 Floating timber 15 * 1 Jul 2016 Linoleum and vinyl 10 * 1 Jul 2016 Fogging machines (insecticide, including cold foggers and thermal foggers): Portable 6 * 1 Jul 2013 Vehicle mounted 10 * 1 Jul 2013 Forklifts 11 * 1 Jul 2002 Forklift battery chargers 11 * 1 Jul 2013 Formwork, beams and props, steel 10 * 1 Jul 2008 Foundations for plant and machinery (integral to the operation of such plant and machinery, but not incorporated into the plant and machinery itself) 40 * 1 Jul 2014 G ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Generators - see Table B Power supply assets H ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hand dryers (electrical) 10 * 1 Jul 2013 Hand tools (manually operated) 10 * 1 Jul 2014 J ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Judges' robes: Ceremonial robes 15 * 1 Jul 2013 Working robes 10 * 1 Jul 2013 L ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets used in quality control, sample checking etc: Automated and electronically based laboratory assets (including analysers, refractometers, spectrometry machines etc) 7 * 1 Jul 2014 Other laboratory assets (including autoclaves, centrifuges, microscopes, ovens etc) 10 * 1 Jul 2014 Laser cutting machines 10 * 1 Jul 2014 Levels: Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Libraries (professional) 10 * 1 Jul 2014 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30 * 1 Jan 2003 Light fittings and freestanding lights (excluding hardwired light fittings) 10 * 1 Jul 2016 Light shades (removable) 5 * 1 Jul 2016 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Livestock, being working beasts and beasts of burden (including camels and horses) used in a business other than primary production 15 * 1 Jul 2014 Loading bay assets: Dock levellers 20 * 1 Jul 2005 Pallet jacks and pallet trucks 10 * 1 Jul 2005 Scissor lifts 15 * 1 Jul 2005 M ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Machine tools (grinding machines, lathes, milling machines etc): CNC and NC based machines 10 * 1 Jul 2014 Conventional or manual machines 20 * 1 Jul 2014 Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) 5 * 1 Jul 2005 Mini-skid steer loader attachments: Others (including auger and bucket) 5 * 1 Jan 2004 Stump grinders 2 * 1 Jan 2004 Motor graders 10 * 1 Jul 2002 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 *# 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Garbage compactor trucks - see Table A Solid waste collection services (29110) Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 *# 1 Jan 2005 Motorcycles (including courier motorcycles and mailbox delivery motorcycles) 7 * 1 Jul 2015 Scooters 3 * 1 Jul 2015 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 *# 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 *# 1 Jan 2005 Moving walks 20 * 1 Jan 2003 Musical instruments and associated equipment: Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 ⅔ * 1 Jan 2001 Brass instruments 10 * 1 Jan 2001 Keyboard instruments (acoustic) 10 * 1 Jan 2001 Keyboard instruments (electric) 5 * 1 Jan 2001 Percussion instruments 5 * 1 Jan 2001 Stringed instruments 10 * 1 Jan 2001 Woodwind instruments 10 * 1 Jan 2001 O ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Office furniture, freestanding: Bookcases: Metal 20 * 1 Jul 2005 Timber 15 * 1 Jul 2005 Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type): Metal 20 * 1 Jul 2005 Timber/laminated 15 * 1 Jul 2005 Chairs 10 * 1 Jul 2005 Desks 20 * 1 Jul 2005 Mobile storage units (compactus type) 25 * 1 Jul 2005 Reception assets (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2005 Screens 20 * 1 Jul 2005 Tables: Boardroom 20 * 1 Jul 2005 General 10 * 1 Jul 2005 Workstations (including desks and partitions) 20 * 1 Jul 2005 Office machines and equipment: Electronic whiteboards 6 * 1 Jan 2001 Enveloping machines 6 * 1 Jan 2001 Facsimile machines 5 * 1 Jan 2001 Letter folding and inserting machines (including envelope inserters and letter inserters - desktop/low volume units) 5 * 1 Jul 2013 Mailing machines 5 * 1 Jan 2001 Multi function machines (includes fax, copy, print and scan functions) 5 * 1 Jan 2001 Photo copying machines 5 * 1 Jan 2001 Projectors (including lenses) 5 * 1 Jul 2014 Shredders 15 * 1 Jul 2005 Trolleys 15 * 1 Jul 2005 Whiteboards 10 * 1 Jul 2005 P ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Packaging machines: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009 Bag sewers 7 * 1 Jul 2017 Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009 Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2009 Multihead and singlehead weighers 10 * 1 Jul 2009 Palletisers and depalletisers 12 * 1 Jul 2009 Product identification labellers (including decorating, applicators and coding machines) 8 * 1 Jul 2009 Robotic pick and place packaging machines 10 * 1 Jul 2009 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2017 Partitions (demountable) 20 * 1 Jul 2005 Platform scales 15 * 1 Jul 2014 Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income: Floor and wall tiles 20 * 1 Jul 2015 Generally (including basins, bidets, sinks, toilets, urinals etc) 20 * 1 Jul 2015 Tapware (including taps, mixers and shower heads and assemblies) 15 * 1 Jul 2015 Pneumatic air tube systems 10 * 1 Jul 2013 Point of sale assets: Cash registers, standalone type 10 * 1 Jul 2005 Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10 * 1 Jul 2005 Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals) 6 * 1 Jul 2005 Weighing machines and scales (including weigh labelling machines) 10 * 1 Jul 2005 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 15 * 1 Jul 2014 Powder coating machines and systems (automatic and manual) 10 * 1 Jul 2014 Power regulation systems (PRS) 5 * 1 Jul 2016 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Uninterruptible power supply (UPS) systems 15 * 1 Jul 2013 Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Private electricity line assets (where used for a specified purpose): Distribution lines: Combination of overhead and underground 47 ½ * 1 Jul 2014 Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors, cross arms etc) 45 * 1 Jul 2014 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jul 2014 Service cables, overhead 40 * 1 Jul 2014 Service cables, underground 50 * 1 Jul 2014 Storage batteries 15 * 1 Jul 2013 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Power transformers 45 * 1 Jan 2002 Public address and paging system assets (including amplifiers, audio speakers and microphones) 12 * 1 Jul 2005 R ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Refrigeration assets: Compressors, condensers, evaporators etc 15 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Robots (industrial) 10 * 1 Jul 2014 S ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Saws, bench and mitre, portable 7 * 1 Jul 2008 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building 20 * 1 Jul 2014 CCTV systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexers) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including glass, passive infrared and vibration) 5 * 1 Jul 2004 Global system for mobiles (GSM) units 5 * 1 Jul 2004 Noise maker (including alarms and bells) 5 * 1 Jul 2004 Sewing machines 10 * 1 Jan 2014 Signage for business identification (including lighting for signs) - see Table B Advertising signs Silos: Bulk handling: Ancillary mechanical assets (including augers, bucket elevators, conveyors etc) 15 * 1 Jul 2014 Concrete construction 50 * 1 Jan 2004 Galvanised construction 30 * 1 Jan 2004 Steel construction 40 * 1 Jan 2004 Solar photovoltaic electricity generation system assets 20 * 1 Jul 2011 Spas used as plant in a business (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2014 Spray booths 15 * 1 Jul 2014 Stacks (chimney stacks, exhaust stacks, flues etc): Concrete stacks (including concrete reinforced stacks) 30 * 1 Jul 2014 Flare stacks 25 * 1 Jul 2014 Reinforced plastic stacks 25 * 1 Jul 2014 Steel stacks (steel flues) 20 * 1 Jul 2014 Suitcases 10 * 1 Jul 2013 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Swimming pools (used as plant in a business): Above-ground 10 * 1 Jul 2005 Concrete 50 * 1 Jul 2005 Fibreglass 20 * 1 Jul 2005 Switchboards 20 * 1 Jul 2014 Synthetic lawn surfaces 5 * 1 Jul 2014 T ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tarpaulins 5 * 1 Jul 2014 Telephony: Mobile phones 3 * 1 Jul 2014 Telephone systems (including analogue and digital telephone systems, PABX/PBX systems, key/commander systems, VoIP systems and hybrid telephone systems such as IP-PBX systems etc) 7 * 1 Jul 2015 Television sets 10 * 1 Jul 2014 Tractors 12 * 1 Jul 2007 Trailers - see Table B Motor vehicles and trailers Two-way radios: Base stations 6 * 1 Jul 2014 Mobile units 6 * 1 Jul 2014 Portable units 3 * 1 Jul 2014 Repeaters 7 * 1 Jul 2014 U ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 V ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Vending machines 5 * 1 Jul 2001 Ventilation fans (excluding ducting, piping and vents) 20 * 1 Jan 2005 W ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door control and motor drive systems (incorporating chains, controls, motor and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Refrigeration assets Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 Waste storage and disposal bins (including crane bins, hooklift bins, skip bins and other industrial use bins) 10 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2014 Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Oxygen welders and cutters 10 * 1 Jul 2014 Window blinds 15 * 1 Jul 2016 Name Registration Commencement Application, saving and transitional provisions Income Tax (Effective Life of Depreciating Assets) Determination 2015 11 June 2015 ( F2015L00798 ) 1 July 2015 (s 2) Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2016 (No 1) 9 June 2016 ( F2016L01019 ) 1 July 2016 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2017 (No 1) 26 June 2017 ( F2017L00746 ) 1 July 2017 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No 1) 27 June 2018 ( F2018L00895 ) 1 July 2018 (s 2) - Provision affected How affected s 2 rep LA s 48D s 3 rep LA s 48C Schedule Table A am F2016L01019 , F2017L00746 , F2018L00895 Table b am F2016L01019 , F2017L00746 , F2018L00895", "Related_Explanatory_Statements": "Effective Life 2015/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20151C3/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2015/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Determination 2015 ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2015", "Date_of_Issue": "", "Signatory": "", "Registration_Number": "F2019C00589", "Registration_Date": "24 July 2019", "Body": "1 Name of Determination: This Determination is the Income Tax (Effective Life of Depreciating Assets) Determination 2015 . | 4 Effective Life of Depreciating Assets: (1) For subsection 40-100(1) of the Income Tax Assessment Act 1997 , the effective life of depreciating assets is specified in Tables A and B. (2) If the entity deducting an amount for a depreciating asset is using the asset in an industry specified in Table A, Tables A and B are to be used as follows: (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. Note Table A is intended to describe assets: • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. The industry headings in Table A have, where possible, been drawn from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) Codes. (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. (3) If: (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. Note If Tables A and B are not used, or cannot be used because: • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - the way to work out the effective life of the asset is explained in section 40-105 of the Income Tax Assessment Act 1997 . (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - | 5 Definitions - meaning of symbols used in Tables A and B: An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations. A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the Income Tax Assessment Act 1997 . AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION All terrain vehicles (ATVs) used in primary production activities 5 * 1 Jul 2007 Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20 * 1 Jul 2006 Fences (excluding stockyard, pen and portable fences):Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair: General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) 30 * 1 Jul 2008 Electric 20 * 1 Jul 2008 Fence energisers for electric fences: Mains power 10 * 1 Jul 2008 Portable 5 * 1 Jul 2008 Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Grading and packing line assets used on farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 8 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 Coffee assets: Dryers 15 * 1 Jul 2008 Processors (including pulpers) 10 * 1 Jul 2008 Fermentation tanks 10 * 1 Jul 2008 Hullers 12 * 1 Jul 2008 Washers/separators 10 * 1 Jul 2008 General assets: Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 12 * 1 Jul 2008 Receival hoppers (including water dumps) 15 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 12 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Olive oil processing assets - see Table A Oil and fat manufacturing (11500) Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nut assets: De-husking units 8 * 1 Jul 2008 Drying silos 20 * 1 Jul 2008 Trommels 15 * 1 Jul 2008 Livestock grids 40 * 1 Jul 2008 Motorcycles used in primary production activities 5 * 1 Jul 2007 Post drivers/hole diggers 10 * 1 Jul 2008 Protective structures (including shade houses and netting constructions) 20 * 1 Jul 2006 Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) 40 * 1 Jan 2007 Tractors 12 *# 1 Jul 2007 Water assets: Bores 30 * 1 Jul 2008 Dams (including earth or rock fill and turkey nests) 40 * 1 Jul 2008 Dam liners and covers 20 * 1 Jul 2008 Effluent channels 40 * 1 Jul 2008 Effluent recycle tanks 12 * 1 Jul 2008 Effluent sedimentation ponds 40 * 1 Jul 2008 Irrigation assets: Drip, micro spray or mini sprinkler systems: Above ground polyethylene (PE) pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives (VSDs) 15 * 1 Jul 2008 Irrigation earth channels 40 * 1 Jul 2008 Irrigators (including centre pivot, lateral and travelling guns): Fresh water 20 * 1 Jul 2008 Effluent 10 * 1 Jul 2008 Pumps: Bore pumps, effluent and manure pumps 7 * 1 Jul 2008 Other 12 * 1 Jul 2008 Water mains: Aluminium 20 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene (PE) 20 * 1 Jul 2008 Polyvinylchloride (PVC) 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene (PE) 15 * 1 Jul 2008 Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene (PE) 10 * 1 Jul 2008 Windmills 30 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Agriculture (01110 to 01990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bee farming assets: Beehives 13 * 1 Jul 2016 Processing assets 20 * 1 Jul 2016 Bridges (wooden) 20 1 Jan 2001 Grain, cotton, peanut and rice assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jan 2007 Self-propelled 8 * 1 Jan 2007 General assets: Aeration assets: Controllers 10 * 1 Jan 2007 Kits 15 * 1 Jan 2007 Augers (including conveyors) 15 * 1 Jan 2007 Dryers 20 * 1 Jan 2007 Moisture meters 5 * 1 Jan 2007 Mulchers 10 * 1 Jan 2007 Peanut pre-cleaners 10 * 1 Jan 2007 Slashers 7 * 1 Jan 2007 Harvesting assets: Boll buggies 15 * 1 Jan 2007 Chaser bins 15 * 1 Jan 2007 Combine harvesters 12 *# 1 Jul 2007 Cotton picker/strippers 10 *# 1 Jul 2007 Field bins 20 * 1 Jan 2007 Fuel trailers 15 * 1 Jan 2007 Module builders 15 * 1 Jan 2007 Module tarpaulins 5 * 1 Jan 2007 Peanut diggers (including peanut pullers) 10 *# 1 Jan 2007 Peanut threshers 12 *# 1 Jul 2007 Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets, but excluding hydraulic automated steering) 5 * 1 Jan 2007 Seeding and fertilizing assets: Fertilizer spreaders (including linkage and trailed) 10 * 1 Jan 2007 Planters (including bar, box, combined seeders, precision planters and row crop planters) 15 * 1 Jan 2007 Seed and fertilizer bins 15 * 1 Jan 2007 Tillage assets: Generally 15 * 1 Jan 2007 Harrows 5 * 1 Jan 2007 Laser controlled scraping assets: Buckets 10 * 1 Jan 2007 Transmitters 7 * 1 Jan 2007 Rippers 10 * 1 Jan 2007 Harvesters/sweepers 6 ⅔ # 1 Jan 2001 Hay and foraging assets: Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12 * 1 Jan 2007 Balers 10 * 1 Jan 2007 Bale wrappers 10 * 1 Jan 2007 Baler and wrappers 10 * 1 Jan 2007 Forage harvesters 10 *# 1 Jul 2007 Hay rakes (including finger wheel, rotary and parallel) 10 * 1 Jan 2007 Moisture probes 5 * 1 Jan 2007 Mower conditioners: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Super conditioners (hay re-conditioners) 8 * 1 Jan 2007 Tedders 10 * 1 Jan 2007 Trailed bale handling assets: Big square bale stackers 10 * 1 Jan 2007 Generally (including accumulators and bale carriers) 15 * 1 Jan 2007 Windrowers: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Hop growers' plant: Hop picking machines 13 ⅓ 1 Jan 2001 Kilns 20 1 Jan 2001 Horse stalls (Breeze way, Shed row) 33 ⅓ 1 Jan 2001 Horticultural plants: Citrus: Grapefruits 30 * 1 Jan 2001 Lemons 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarins 25 * 1 Jan 2001 Oranges 30 * 1 Jan 2001 Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almonds 25 * 1 Jul 2001 Cashews 25 * 1 Jul 2001 Chestnuts 25 * 1 Jul 2001 Hazelnuts 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecans 25 * 1 Jul 2001 Pistachios 25 * 1 Jul 2001 Walnuts 25 * 1 Jul 2001 Pome: Apples 20 * 1 Jan 2001 Pears 25 * 1 Jan 2001 Stone Fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarines 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peaches 10 * 1 Jan 2001 Plums 15 * 1 Jan 2001 Prunes 20 * 1 Jan 2001 Tropical: Avocados 20 * 1 Jan 2001 Mangoes 30 * 1 Jan 2001 Levee banks and revetments 40 1 Jan 2001 Pea-viners, pea cleaners, vine and straw conveyors 10 * 1 Jul 2016 Silos: Ancillary equipment 20 1 Jan 2001 Grain (metal) 30 * 1 Jul 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 Trellis 20 1 Jan 2001 Nursery and floriculture production (01110 to 01150) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Environmental control assets: Boilers (including piping) 20 * 1 Jul 2006 Control systems 10 * 1 Jul 2006 Evaporative coolers 10 * 1 Jul 2006 Heating assets 10 * 1 Jul 2006 Instruments (including sensors) 10 * 1 Jul 2006 Retractable screens 8 * 1 Jul 2006 Ventilation fans 5 * 1 Jul 2006 Fertigation system assets (incorporating control systems, pumps and tanks) 10 * 1 Jul 2006 General assets: Bins and pallets 5 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Fumigation assets 5 * 1 Jul 2006 Pasteurisation assets: Pasteurisation rooms 20 * 1 Jul 2006 Steam boilers 15 * 1 Jul 2006 Racks 15 * 1 Jul 2006 Ride on mowers 5 * 1 Jul 2006 Refrigeration assets: Insulation panels used in cool rooms 40 * 1 Jul 2006 Refrigeration generally 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Trolleys 15 * 1 Jul 2006 Weed mats 5 * 1 Jul 2006 Harvesting assets: Bed lifters and diggers 10 * 1 Jul 2006 Tree spades 15 *# 1 Jul 2006 Packaging assets: Bunching and bundling machines 15 * 1 Jul 2006 Deleafers 15 * 1 Jul 2006 Grading machines 15 * 1 Jul 2006 Planting assets: Benches and tables 10 * 1 Jul 2006 Conveyors 15 * 1 Jul 2006 Dibblers and seeders 15 * 1 Jul 2006 Hoppers 15 * 1 Jul 2006 Pot, punnet and tray dispensers 12 * 1 Jul 2006 Potting machines (including pot and bag fillers) 10 * 1 Jul 2006 Soil elevators 10 * 1 Jul 2006 Soil mixers 10 * 1 Jul 2006 Transplanters (plugs and seedlings) 8 * 1 Jul 2006 Tray and punnet fillers 10 * 1 Jul 2006 Tray washers 15 * 1 Jul 2006 Vermiculite dispensers and coverers 15 * 1 Jul 2006 Propagation assets: Heated propagators 10 * 1 Jul 2006 Seedling and punnet trays, reusable 3 * 1 Jul 2006 Turf growing assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Field top makers 10 * 1 Jul 2006 Land planes 25 * 1 Jul 2006 Line planters 10 * 1 Jul 2006 Mowers (including reel and rotary mowers) 10 * 1 Jul 2006 Net layers 10 * 1 Jul 2006 Power harrows 10 * 1 Jul 2006 Roll layers 10 * 1 Jul 2006 Soil aerators 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Turf harvesters (including pedestrian and tractor mounted harvesters) 10 *# 1 Jul 2006 Turf rollers 15 * 1 Jul 2006 Turf seeders 15 * 1 Jul 2006 Turf vacuums 10 * 1 Jul 2006 Mushroom growing (01210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) 10 * 1 Jul 2008 Boilers (used for humidification and pasteurisation) 10 * 1 Jul 2008 Casing machines (includes casing mixers) 10 * 1 Jul 2008 Compost phase 1 assets: Bunkers 10 * 1 Jul 2008 Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) 4 * 1 Jul 2008 Protective structures 10 * 1 Jul 2008 Pumps 3 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) 10 * 1 Jul 2008 Growing systems: Shelves: Aluminium 15 * 1 Jul 2008 Other materials 10 * 1 Jul 2008 Trays: Wood 5 * 1 Jul 2008 Mushroom graders 5 * 1 Jul 2008 Sheds 40 * 1 Jul 2008 Slicing machines 5 * 1 Jul 2008 Spawning machines (including supplement machines) 12 * 1 Jul 2008 Trolleys 10 * 1 Jul 2008 Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): Growing 15 * 1 Jul 2008 Peak heat and spawn running 10 * 1 Jul 2008 Vacuum coolers 10 * 1 Jul 2008 Weighing machines 10 * 1 Jul 2008 Vegetable growing (under cover) (01220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hydroponic growing assets (including cut flower growing): Hanging gutters 10 * 1 Jul 2007 Troughs 10 * 1 Jul 2007 Hydroponics growers may also use the effective life for relevant assets shown in Nursery and floriculture production (01110 to 01150) Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally 10 * 1 Jul 2007 Self-propelled 8 * 1 Jul 2007 Fertilizer spreaders: Generally 10 * 1 Jul 2007 Spinner 5 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Mulch layers 12 * 1 Jul 2007 Mulch lifters 12 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Rakes (eg cane trash rakes) 10 * 1 Jul 2007 Slashers 8 * 1 Jul 2007 Harvesting assets: Cane haul out bins 12 * 1 Jul 2007 Harvesters (including cane, carrot, onion, potato and tomato) 10 *# 1 Jul 2007 Harvesting aids (incorporating trailers and conveyor belts) 15 * 1 Jul 2007 Onion lifters 10 *# 1 Jul 2007 Trailers 15 * 1 Jul 2007 Windrowers (including potato diggers, onion and potato windrowers) 10 *# 1 Jul 2007 Planting assets: Billet planters 12 * 1 Jul 2007 Potato cutters 15 * 1 Jul 2007 Potato planters 10 * 1 Jul 2007 Precision seeders 10 * 1 Jul 2007 Transplanters: Automated 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Tillage assets: Generally 15 * 1 Jul 2007 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2007 Trellising assets: Stake drivers 12 * 1 Jul 2007 Stake pullers 12 * 1 Jul 2007 Trellising (incorporating stakes and wire) 5 * 1 Jul 2007 Wire winders 15 * 1 Jul 2007 Fruit growing (01310 to 01360 and 01390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cleaning and mulching assets: Mowers (including zero turn and ride on) 8 * 1 Jul 2008 Mulchers 6 * 1 Jul 2008 Slashers 8 * 1 Jul 2008 Sweeper attachments 10 * 1 Jul 2008 Crop protection assets: Applicators (including temporary bird netting applicators and vine cover rollers) 15 * 1 Jul 2008 Banana bagging machines 10 * 1 Jul 2008 Banana ripening bags 3 * 1 Jul 2008 Sprayers 10 * 1 Jul 2008 Temporary bird netting 5 * 1 Jul 2008 Under vine weeder 10 * 1 Jul 2008 Vine covers 3 * 1 Jul 2008 Dried fruit assets: Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15 * 1 Jul 2008 Drying sheets (including ground sheets) 10 * 1 Jul 2008 Trays 10 * 1 Jul 2008 Fertilising assets: Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Spreaders: Generally 10 * 1 Jul 2008 Spinners 5 * 1 Jul 2008 General assets: Bins: Plastic 10 * 1 Jul 2008 Timber 5 * 1 Jul 2008 Crates (including picking lugs) 5 * 1 Jul 2008 Elevating work platforms 10 * 1 Jul 2008 Frost fans 15 * 1 Jul 2008 Mulch layers 12 * 1 Jul 2008 Mulch lifters 12 * 1 Jul 2008 Orchard ladders 10 * 1 Jul 2008 Post driver/hole diggers 10 * 1 Jul 2008 Refractometers 10 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Harvesting assets: Grape harvesters 10 *# 1 Jul 2008 Harvest aids 15 * 1 Jul 2008 Picking bags 3 * 1 Jul 2008 Picking platforms 10 * 1 Jul 2008 Picking trolleys 5 * 1 Jul 2008 Trailers (including grape chaser bins) 15 * 1 Jul 2008 Tree shakers 10 *# 1 Jul 2008 Planting assets: Hole burners 10 * 1 Jul 2008 Planters 12 * 1 Jul 2008 Tree guards 2 * 1 Jul 2008 Trellising 20 * 1 Jul 2008 Weed matting 5 * 1 Jul 2008 Pruning assets: Chain saws 3 * 1 Jul 2008 Electric hand pruners 3 * 1 Jul 2008 Manual hand pruners 2 * 1 Jul 2008 Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) 10 * 1 Jul 2008 Pneumatic pruners: Compressors 10 * 1 Jul 2008 Hand tools 5 * 1 Jul 2008 Vine leaf removers 15 * 1 Jul 2008 Tillage assets: Generally 15 * 1 Jul 2008 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 Coffee, olive and tree nut growing (01370, 01390 and 01590) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets (including air blast sprayers and linkage sprayers) 10 * 1 Jul 2007 Cleaning and mulching assets: Blowers 10 * 1 Jul 2007 Mowers (including zero turn and ride on) 8 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Slashers 10 * 1 Jul 2007 Sweeper attachments 10 * 1 Jul 2007 Fertilizer spreaders 10 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Stakes (including trellising) 3 * 1 Jul 2007 Harvesting assets: Bankouts (almonds) 15 * 1 Jul 2007 Catcher nets 10 * 1 Jul 2007 Elevators (almonds) 12 * 1 Jul 2007 Harvesters: Coffee 10 *# 1 Jul 2007 Harvesting pole rakes 5 * 1 Jul 2007 Olive 10 *# 1 Jul 2007 Nuts: Generally 10 *# 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (eg almonds) 12 *# 1 Jul 2007 Sweepers 12 *# 1 Jul 2007 Tree shakes 10 *# 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 Trailers 15 * 1 Jul 2007 Pruning assets: Chain saws 5 * 1 Jul 2007 Electric hand pruners 3 * 1 Jul 2007 Manual hand pruners 2 * 1 Jul 2007 Pneumatic pruners: Compressor 10 * 1 Jul 2007 Hand tools 5 * 1 Jul 2007 Sheep farming (01410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crutching machines, portable type 10 * 1 Jan 2007 Dipping and spraying assets for parasite control: Jet spray system assets (including the race or handler dedicated to the jet spray system) 10 * 1 Jan 2007 Mobile plunge dips 5 * 1 Jan 2007 Feeders (including grain feeders, oat feeders, hay feeders) 15 * 1 Jan 2007 Footbaths 10 * 1 Jan 2007 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jan 2007 Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15 * 1 Jan 2007 Weigh bars, weigh indicators and weigh platforms 10 * 1 Jan 2007 Yards, races, leadup systems and loading ramps: Permanent types 40 * 1 Jan 2007 Portable types 25 * 1 Jan 2007 Woolshed assets: Grinding machines for sharpening cutters 30 * 1 Jan 2007 Shearing machines 30 * 1 Jan 2007 Shearing or crutching handpieces 10 * 1 Jan 2007 Wool bale movers 10 * 1 Jan 2007 Wool presses 20 * 1 Jan 2007 Wool tables, steel types 20 * 1 Jan 2007 Woolsheds and shearing sheds 50 * 1 Jan 2007 Beef cattle farming (01420) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Calf cradles 10 * 1 Jan 2007 Cattle crushes (hydraulic and manual) 10 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle yards (including races and coolers (steel and timber)): Permanent types 30 * 1 Jan 2007 Portable types 20 * 1 Jan 2007 Feed bins (including hay racks) 15 * + 1 Jan 2007 Feed handling assets: Bale feeders 10 * 1 Jan 2007 Feed mixers 10 * 1 Jan 2007 Silage and feedout wagons 10 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure and fertilizer spreaders 10 * 1 Jan 2007 Saddlery and harness 10 * 1 Jan 2007 Beef cattle feedlots (01430) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Cattle crushes (hydraulic and manual) 6 * 1 Jan 2007 Cattle induction and transfer yards (steel and timber) 20 * 1 Jan 2007 Cattle treatment yards (steel and timber) 20 * 1 Jan 2007 Cattle wash yards (steel and timber) 20 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle pen assets: Bunk sweepers 8 * 1 Jan 2007 Cattle pen infrastructure assets: Feed bunks or troughs and aprons 20 * 1 Jan 2007 Feed roads 20 * 1 Jan 2007 Pen earthworks 20 * 1 Jan 2007 Pen fences and gates (steel and timber) 20 * 1 Jan 2007 Shade structures 20 * 1 Jan 2007 Pen scrapers 10 * 1 Jan 2007 Feed milling and handling assets: Ancillary grain handling equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jan 2007 Feed mixers 7 * 1 Jan 2007 Feed mixer trucks 7 * 1 Jan 2007 Grain cleaners 10 * 1 Jan 2007 Grain processing assets: Roller mills 15 * 1 Jan 2007 Steam flaking chests 15 * 1 Jan 2007 Steam flaking surge bins 15 * 1 Jan 2007 Tempering silos: Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 Galvanised steel 12 * 1 Jan 2007 Receival pits and hoppers 25 * 1 Jan 2007 Roughage processing assets (including tub rinders) 7 * 1 Jan 2007 Sampling and testing assets 5 * 1 Jan 2007 Silos and bins used for storing dry grain: Concrete 50 * 1 Jan 2007 Steel 20 * 1 Jan 2007 Tank storages for liquid feed supplements 15 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure composting and screening machines 15 * 1 Jan 2007 Dairy cattle farming (01600) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic calf feeders 10 * 1 Jul 2016 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles (ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes (including automatic) 10 * 1 Jul 2016 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2016 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2016 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2016 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 Robotic milking system assets: Air compressors 5 * 1 Jul 2016 Automated milking systems: Rotary 10 * 1 Jul 2016 Single box and multi box 10 * 1 Jul 2016 Automatic feeding systems 10 * 1 Jul 2016 Automatic footbaths 8 * 1 Jul 2016 Control systems (excluding personal computers) - see Table B Control systems and control system assets Cow comfort systems: Cow brushes 3 * 1 Jul 2016 Rubber matting 7 * 1 Jul 2016 Cow identification systems (including weights, bands, numbers and transponders) 7 * 1 Jul 2016 Cow traffic systems 7 * 1 Jul 2016 Milk chillers/plate coolers/energy recovery systems 10 * 1 Jul 2016 Vacuum pumps 7 * 1 Jul 2016 Poultry farming for breeding, eggs and meat (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing environmental control assets: Control systems (excluding personal computers) 10 * 1 Jan 2007 Curtains: Baffles, brooders 10 * 1 Jan 2007 Sidewalls 5 * 1 Jan 2007 Tunnel inlets 10 * 1 Jan 2007 Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) 10 * 1 Jan 2007 Foggers 10 * 1 Jan 2007 Heaters 15 * 1 Jan 2007 Minimum vents (including cabling) 12 * 1 Jan 2007 Sensors 4 * 1 Jan 2007 Tunnel inlet panels 15 * 1 Jan 2007 Ventilation fans: Exhaust fans (tunnel, minivent) 12 * 1 Jan 2007 Stirrer fans 15 * 1 Jan 2007 Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 20 * 1 Jan 2007 Cages (for egg layers) 20 * 1 Jan 2007 Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) 15 * 1 Jan 2007 Egg conveyors (including drive units) 15 * 1 Jan 2007 Egg counters 15 * 1 Jan 2007 Egg elevators (including drive units) 15 * 1 Jan 2007 Egg grading and packing assets: Egg grader and packing systems (including box erectors, box sealers, candling machines, conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) 10 * 1 Jan 2007 Pallet levellers (coil spring) 25 * 1 Jan 2007 Palletisers 10 * 1 Jan 2007 Trolley lifters 15 * 1 Jan 2007 Farm trolleys: Chicken transport 10 * 1 Jan 2007 Egg transport 10 * 1 Jan 2007 Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) 10 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hanging cable systems (for feeders, drinkers and nest housing) 15 * 1 Jan 2007 Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) 15 * 1 Jan 2007 Manure conveyors (including drive units) 10 * 1 Jan 2007 Nest housing (including slatted walkways) 15 * 1 Jan 2007 Silos for feed: Metal 20 * 1 Jan 2007 Ancillary equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Water assets: Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jan 2007 Winches 10 * 1 Jan 2007 Poultry hatcheries (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handlers 20 * 1 Jan 2007 Boilers 20 * 1 Jan 2007 Candling equipment 20 * 1 Jan 2007 Chick counters 20 * 1 Jan 2007 Chilled water plants 20 * 1 Jan 2007 Control systems (excluding personal computers) 10 * 1 Jan 2007 Condensers/heat exchangers 10 * 1 Jan 2007 Conveyors 20 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hatcher baskets 10 * 1 Jan 2007 Hatcher trolleys/dollies 10 * 1 Jan 2007 Hatchers (including integrated controller units) 20 * 1 Jan 2007 Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 40 * 1 Jan 2007 Macerators 20 * 1 Jan 2007 Separators - chick and egg 20 * 1 Jan 2007 Setter trays 10 * 1 Jan 2007 Setter trolley unloaders 20 * 1 Jan 2007 Setter trolleys 10 * 1 Jan 2007 Setters/incubators (including integrated controller unit) 20 * 1 Jan 2007 Stacker/destacker systems 20 * 1 Jan 2007 Transfer machines - farm trolley to setter trolley 20 * 1 Jan 2007 Transfer machines - setter tray to hatcher basket 20 * 1 Jan 2007 Vaccinators 15 * 1 Jan 2007 Vacuum/auger systems (waste) 20 * 1 Jan 2007 Washing assets 20 * 1 Jan 2007 Pig farming (01920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing assets: Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) 20 * 1 Jul 2008 Curtains - sidewalls 10 * 1 Jul 2008 Floors (suspended types): Concrete 10 * 1 Jul 2008 Plastic 10 * 1 Jul 2008 Steel 5 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10 * 1 Jul 2008 Effluent separators/effluent fan extractors 10 * 1 Jul 2008 Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10 * 1 Jul 2008 Fans: Exhaust (tunnel, minivent) 10 * 1 Jul 2008 Stirrer 10 * 1 Jul 2008 Farrowing crates 10 * 1 Jul 2008 Generators (emergency) 20 * 1 Jul 2008 Heaters and heat lamps 5 * 1 Jul 2008 High pressure cleaners 3 * 1 Jul 2008 Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors) 5 * 1 Jul 2008 Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) 10 * 1 Jul 2008 Milling assets 10 * 1 Jul 2008 Mixing assets 10 * 1 Jul 2008 Pens (including fences, gates, stalls, farrowing crates, ramps) 10 * 1 Jul 2008 Silos: Grain storage 20 * 1 Jul 2008 Readyfeed 10 * 1 Jul 2008 Tank storage for liquid feed supplements 20 * 1 Jul 2008 Water assets: Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jul 2008 Effluent tanks (concrete) 20 * 1 Jul 2008 Weigh bars, weigh indicators and weigh platforms 5 * 1 Jul 2008 Aquaculture (02011 to 02039) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aeration assets: Direct supply systems (including paddlewheels and aspirators): Fresh water 6 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Remote or indirect supply systems (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines) 10 * 1 Jul 2007 Aquaculture tanks: Concrete 20 * 1 Jul 2007 Fibreglass 15 * 1 Jul 2007 Polyethylene (PE) 20 * 1 Jul 2007 Raceways 20 * 1 Jul 2007 Transport of live products 10 * 1 Jul 2007 Bins and crates 5 * 1 Jul 2007 Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Control systems 10 * 1 Jul 2007 Cooling assets (including water chillers) 10 * 1 Jul 2007 Environmental control structures and protective structures used in salt water environment 15 * 1 Jul 2007 Feeders (including belt, pendulum, scatter and blower) 5 * 1 Jul 2007 Graders 10 * 1 Jul 2007 Harvesting nets 4 * 1 Jul 2007 Hatching assets (including hatching containers) 10 * 1 Jul 2007 Heating assets: Direct heating system (including immersion heaters): Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Indirect heating system (including heat exchangers and passive heating) 10 * 1 Jul 2007 Instruments (including sensors and water quality meters) 5 * 1 Jul 2007 Oyster farming assets: Baskets 8 * 1 Jul 2007 Oyster growing structures (incorporating posts and racks or lines) 10 * 1 Jul 2007 Rumblers 10 * 1 Jul 2007 Sticks 5 * 1 Jul 2007 Trays: Plastic 8 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Vats, treatment 15 * 1 Jul 2007 Power supply assets, emergency or standby: Generators (incorporating attached engine management and generator monitoring instruments) 15 * 1 Jul 2007 Processing assets: Conveyors, elevators and hoppers 10 * 1 Jul 2007 Cookers 10 * 1 Jul 2007 Packaging assets (including vacuum and modified atmospheric packing) 10 * 1 Jul 2007 Refrigeration assets: Insulation panels in cool or freezer rooms used in salt water environment 20 * 1 Jul 2007 Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) 10 * 1 Jul 2007 Water assets: Aquaculture channels and ponds 20 * 1 Jul 2007 Liners and erosion matting for ponds and channels 15 * 1 Jul 2007 Pipes and pipelines: Above ground (polyethylene (PE) and polyvinylchloride (PVC) including lay flat hoses) 10 * 1 Jul 2007 In ground (polyethylene (PE) and polyvinylchloride (PVC)) 30 * 1 Jul 2007 Pumps: Generally: Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Single phase transfer pumps: Fresh water 5 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Water treatment assets (including filtration assets, foam fractionators, oxygen and ozone generators and UV sterilizers) 10 * 1 Jul 2007 Weighing machines 5 * 1 Jul 2007 Forestry and logging (03010 to 03020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Logging plant: Cable systems (including winches and high leads) 8 * 1 Jan 2001 Forwarders 8 * 1 Jan 2001 Harvesters and feller bunchers (includes heads) 7 * 1 Jan 2001 Log trailers 10 * 1 Jan 2001 Saws: Mobile 8 * 1 Jan 2001 Portable chain 2 * 1 Jan 2001 Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7 * 1 Jan 2001 Fishing (04111 to 04199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fishing plant: Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Fish holding baskets 10 1 Jan 2001 Purse seine fishing net 5 1 Jan 2001 Other agriculture and fishing support services (05290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pulse and seed processing assets: Harvesting assets: Headers - flex drapers/pea pluckers 5 * 1 Jul 2017 Land rollers - steel 8 * 1 Jul 2017 Packaging assets: Bagging machines 10 * 1 Jul 2017 Bag sewers - see Table B Packaging machines Labellers 5 * 1 Jul 2017 Palletisers and depalletisers - see Table B Packaging machines Platform scales 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers, pallet wrappers and strapping machines) - see Table B Packaging machines Processing assets: Cleaning and pre-cleaning assets: Air screen 15 * 1 Jul 2017 Flat bed 8 * 1 Jul 2017 Screens 10 * 1 Jul 2017 Conditioning assets: Clippers/debearders 9 * 1 Jul 2017 Conditioning units/drying units/heaters 7 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Mixers 12 * 1 Jul 2017 Seed treaters 10 * 1 Jul 2017 Separating assets: Gravity tables 15 * 1 Jul 2017 Rotary sieves 10 * 1 Jul 2017 Indented cylinders 15 * 1 Jul 2017 Spirals 15 * 1 Jul 2017 Splitters 12 * 1 Jul 2017 Product and raw material handling and receiving assets: Augers 12 * 1 Jul 2017 Chaser bins 15 * 1 Jul 2017 Crates: Wooden 5 * 1 Jul 2017 Wooden (mesh reinforced) 20 * 1 Jul 2017 Elevators (including bucket elevators) 15 * 1 Jul 2017 Field bins 10 * 1 Jul 2017 Silos - conditioning 20 * 1 Jul 2017 Tubulators/Mobile belt conveyors/Belt shifters 10 * 1 Jul 2017 Weighbridges - See Table B Weighbridges Quality control assets: Magnets 7 * 1 Jul 2017 Metal detectors 8 * 1 Jul 2017 Sorting and sizing assets: Colour sorters 8 * 1 Jul 2017 Support assets: Air Compressors 7 * 1 Jul 2017 Extraction assets (including dust collectors and fans) 9 * 1 Jul 2017 MINING (06000 to 10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crushing and milling assets: Crushers: Cone and gyratory 25 * 1 Jul 2003 Feeder breaker 20 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Impact and rotary 20 * 1 Jul 2003 Jaw 25 * 1 Jul 2003 Roller (including roll sizers) 20 * 1 Jul 2003 Grinding mills: Ball and rod 25 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Hammer 15 * 1 Jul 2003 SAG (autogenous) 25 * 1 Jul 2003 Hydrometallurgy and Pyrometallurgy assets: Adsorption process assets 20 * 1 Jul 2003 Agglomeration (pelletizing) assets 25 * 1 Jul 2003 Calcination process assets (including kilns) 25 * 1 Jul 2003 Casting process assets for casting billets or ingots 30 * 1 Jul 2003 Converting process assets (including rotatable cylindrical furnaces) 30 * 1 Jul 2003 Cooling process assets (including cooling towers) 25 * 1 Jul 2003 Counter current decantation (CCD) process assets 20 * 1 Jul 2003 Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003 Electrolysis process assets (including electrowinning process and electro refining process assets including tanks) 20 * 1 Jul 2003 Filtration process assets 15 * 1 Jul 2003 Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 1 Jul 2003 Gas recovery process assets (including stripping and absorption assets) 25 * 1 Jul 2003 Ion exchange process assets 15 * 1 Jul 2003 Leaching process assets: Atmospheric 15 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Pressure 25 * 1 Jul 2003 Neutralisation process assets 20 * 1 Jul 2003 Pots and ladles used for molten materials 30 * 1 Jul 2003 Precipitation process assets (including tanks and agitators) 20 * 1 Jul 2003 Pressure vessels 30 * 1 Jul 2003 Roasting process assets (including kilns and furnaces) 30 * 1 Jul 2003 Sintering process assets (including continuous sintering machines) 30 * 1 Jul 2003 Smelting process assets (including furnaces) 25 * 1 Jul 2003 Solution treatment and metal recovery assets 20 * 1 Jul 2003 Solvent extraction process assets (including mixer-settler units) 20 * 1 Jul 2003 Tailings stills 20 * 1 Jul 2003 Infrastructure support assets: Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers) 25 * 1 Jul 2003 Mineral treatment structure 40 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Materials handling assets: Belt magnets, samplers, metal detectors and analysers 15 * 1 Jul 2003 Bins, chutes, hoppers, bunkers and silos 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt) 20 * 1 Jul 2003 Vibrating 15 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks and spheres 25 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Stacks (chimney) 30 * 1 Jul 2003 Stockpile assets: Reclaim tunnel flow valves and activators 25 * 1 Jul 2003 Stackers, reclaimers and stacker/reclaimers 25 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Trippers/stackers and stacking conveyor systems 25 * 1 Jul 2003 Tunnel vent and exhaust fans 15 * 1 Jul 2003 Water recycling facilities 20 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Weighing machines (including weighers for feeders and conveyors) 20 * 1 Jul 2004 Mineral dressing assets: Classification, gravity separation and dewatering assets: Centrifuges 15 * 1 Jul 2003 Cyclones: Dense medium and heavy medium 8 * 1 Jul 2003 Generally (including classifying, desliming, and hydrocyclones) 15 * 1 Jul 2003 Generally 18 * 1 Jul 2003 Hydraulic classifiers and teetered bed separators 20 * 1 Jul 2003 Jigs 25 * 1 Jul 2003 Pneumatic tables and air separators 25 * 1 Jul 2003 Settling cones 25 * 1 Jul 2003 Shaking tables 25 * 1 Jul 2003 Sluices and cone concentrators 25 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Electrostatic separation assets 20 * 1 Jul 2003 Filtration assets (including pressure filtration and vacuum filtration equipment) 15 * 1 Jul 2003 Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) 20 * 1 Jul 2003 Magnetic separation assets (including cross belt, drum and disc types) 20 * 1 Jul 2003 Screening assets 15 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Railway infrastructure assets and rolling-stock - see Table A Rail freight and passenger transport services (47100 to 47200) Surface mobile mining machines: Bucket wheel excavators 30 * 1 Jul 2002 Compressors 20 * 1 Jul 2002 Cranes 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Draglines 30 * 1 Jul 2002 Drill rigs (Production) 10 * 1 Jul 2002 Electric rope shovels 25 * 1 Jul 2002 Generators 10 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Hydraulic excavators (including hydraulic front shovels) 10 * 1 Jul 2002 Lighting systems 10 * 1 Jul 2002 Off highway trucks (including articulated, rigid dump, service, fuel and water trucks) 10 * 1 Jul 2002 Rollers 15 * 1 Jul 2002 Scrapers 7 * 1 Jul 2002 Skid steer loader 7 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Tailings dams 20 1 Jan 2001 Underground mobile mining machines: Compressors 10 * 1 Jul 2002 Continuous haulage systems 10 * 1 Jul 2002 Continuous miners 10 * 1 Jul 2002 Drill rigs: Diamond 20 * 1 Jul 2002 Production 7 * 1 Jul 2002 Feeder breakers 15 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Jumbos 10 * 1 Jul 2002 Load-haul-dump machines 6 * 1 Jul 2002 Long-wall equipment: Armoured face conveyors 6 * 1 Jul 2002 Beam stage loaders 7 * 1 Jul 2002 Hydraulic pump modules 15 * 1 Jul 2002 Hydraulic roof supports 10 * 1 Jul 2002 Impact crushers 10 * 1 Jul 2002 Mobile conveyors tail end 5 * 1 Jul 2002 Roof support relocation vehicles 10 * 1 Jul 2002 Shearers 7 * 1 Jul 2002 Shearer carriers 10 * 1 Jul 2002 Maintenance vehicles 8 * 1 Jul 2002 Personnel transporters 8 * 1 Jul 2002 Raise borers and down reamers 20 * 1 Jul 2002 Roof bolters 8 * 1 Jul 2002 Scissor lifts 6 * 1 Jul 2002 Shuttle cars 12 * 1 Jul 2002 Skid steer loaders 12 * 1 Jul 2002 Underground haulage trucks 6 * 1 Jul 2002 Wheel loaders 6 * 1 Jul 2002 Workshop plant 20 1 Jan 2001 Coal mining (06000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coal preparation assets: Centrifuges 15 * 1 Jul 2003 Crushing assets (including feeder breakers, impact, roller and rotary crushers) 20 * 1 Jul 2003 Cyclones: Dense medium, heavy medium 6 * 1 Jul 2003 Generally (including classifying, desliming and hydrocyclones) 10 * 1 Jul 2003 Filtration assets (including belt, drum and vacuum filters) 15 * 1 Jul 2003 Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) 20 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Jigs and heavy medium baths 25 * 1 Jul 2003 Magnetic separators 20 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Infrastructure support assets: Analysers, belt magnets, grinding mills, metal detectors and samplers 15 * 1 Jul 2003 Coal preparation facility framework/structure 40 * 1 Jul 2003 Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers) 25 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally (including centrifugal pumps) 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Tunnel vent or exhaust fans 15 * 1 Jul 2003 Valves and other non pipe fittings 10 * 1 Jul 2003 Water recycling facility 20 * 1 Jul 2003 Water storage dams (including fire services dams and water storage dams generally) 30 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Materials handling assets: Bins, chutes, hoppers, silos and storage bunkers 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt feeders) 20 * 1 Jul 2003 Vibrating feeders 15 * 1 Jul 2003 Stockpile spraying system 20 * 1 Jul 2003 Stockpile stackers, reclaimers and stacker reclaimers: Generally (including all machinery) 25 * 1 Jul 2003 Reclaim tunnels 25 * 1 Jul 2003 Trippers/stackers 25 * 1 Jul 2003 Oil and gas extraction (07000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery: Control systems 10 * 1 Jul 2002 Domestic gas processing assets (including centrifugal compressor, column, gas turbine, heat exchanger, piping and turbo expander) 30 *# 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Flare towers for gas flares 25 *# 1 Jul 2002 Fractionation train assets (including air coolers, columns, compressors, heat exchangers, piping and pumps) 30 *# 1 Jul 2002 Hot water system assets 17 ½ *# 1 Jul 2002 Instruments 12 ½ * 1 Jul 2002 LNG holding facility assets (including boil off gas compressors, cryogenic storage tanks, loading arms, pumps and tanks) 30 *# 1 Jul 2002 LNG train assets (including centrifugal compressors, columns, cryogenic heat exchangers, gas turbine drivers and other heat exchangers) 30 *# 1 Jul 2002 Stabiliser process assets (including columns, heat exchangers, pumps and reciprocating compressors) 30 *# 1 Jul 2002 Storage and loading assets (including cryogenic storage tanks, jetties, loading arms, LPG chillers and pumps) 30 *# 1 Jul 2002 Trunkline onshore terminal (TOT) assets: Flash tanks 20 *# 1 Jul 2002 Slugcatcher and associated piping 30 *# 1 Jul 2002 Valves including control valves 12 ½ * 1 Jul 2002 Gas production assets: Central production facility assets: Boilers 10 * 1 Jul 2002 Cabling for power and control systems 30 *# 1 Jul 2002 Diesel systems 15 * 1 Jul 2002 Drains systems 20 *# 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare system assets: Carbon steel piping 15 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Stainless steel piping 30 *# 1 Jul 2002 Fuel gas systems 30 *# 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skid, vessels and assets used onshore) 30 *# 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Heat exchangers 30 *# 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Major stainless steel (or lined) vessels 30 *# 1 Jul 2002 Offshore platforms: Generally (including accommodation modules, flare structures, helidecks, jackets, primary steel work and topsides secondary steel work) 30 *# 1 Jul 2002 Topsides tertiary steelwork (including handrails, ladders and stairs) 15 * 1 Jul 2002 Piping 30 *# 1 Jul 2002 Pumps: Circulation pump 12 ½ * 1 Jul 2002 Generally 20 *# 1 Jul 2002 Seawater lift pumps 15 * 1 Jul 2002 Shutdown and fire/gas systems 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 30 *# 1 Jul 2002 Utility air compressors 15 * 1 Jul 2002 Coal seam gas extraction assets: Infield gathering systems used for gas and associated water (including polyethylene (PE) pipes and pumps) 20 *# 1 Jul 2016 Water assets: Storage ponds and tanks for water and brine 30 *# 1 Jul 2016 Treated water distribution assets 30 *# 1 Jul 2016 Treated water irrigation assets - see Table A Agriculture, Forestry and Fishing (01110 to 05290), water assets Water treatment facility assets (including desalination plants, reverse osmosis, brine concentration and crystallisation assets) 20 *# 1 Jul 2016 Well assets: Downhole equipment (including pumps, but excluding well casing) 5 * 1 Jul 2016 Wellpad surface assets (including christmas trees, separators and telemetry equipment) 20 *# 1 Jul 2016 Wells 20 *# 1 Jul 2016 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Infield pipeline 30 *# 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Self-propelled floating production storage and offloading (FPSO) ships (incorporating mooring systems) 20 *# 1 Jul 2002 Self-propelled floating storage and offloading (FSO) ships (incorporating mooring systems) 20 *# 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 20 *# 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 15 * 1 Jul 2002 Wellheads and christmas trees 30 *# 1 Jul 2002 Oil production assets: Central production facility assets (excluding FPSOs): Boilers 10 * 1 Jul 2002 Circulation pumps 12 ½ * 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skids, vessels and assets used onshore) 15 * 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Generally (including offshore platforms) 15 * 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Pumps: Circulation pumps 12 ½ * 1 Jul 2002 Other 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 15 * 1 Jul 2002 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Infield pipelines 15 * 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Self-propelled floating production storage and offloading (FPSO) ships (incorporating mooring systems) 20 *# 1 Jul 2002 Self-propelled floating storage and offloading (FSO) ships (incorporating mooring systems) 20 *# 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 15 * 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 10 * 1 Jul 2002 Wellheads and christmas trees 15 * 1 Jul 2002 Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Iron ore mining (08010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure support assets: Blowers, high pressure 15 * 1 Jan 2006 Dust suppression/control equipment 15 * 1 Jan 2006 Materials handling assets: Feeders: Vibrating 10 * 1 Jan 2006 Mineral dressing assets: Cyclones, dense/heavy medium (unlined nihard) 1 * 1 Jan 2006 Dense medium separation assets (including baths and drums) 20 * 1 Jan 2006 Magnetic separation assets: LIMS (low intensity magnetic separators) 20 * 1 Jan 2006 WHIMS (wet high intensity magnetic separators) 15 * 1 Jan 2006 Screening assets 10 * 1 Jan 2006 Gold ore mining (08040) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gold ore processing assets: Adsorption process assets 15 * 1 Jul 2004 Carbon regeneration kilns 12 * 1 Jul 2004 Concentrators (including inline pressure jigs and mechanical concentrators) 10 * 1 Jul 2004 Crushing assets: Cone/gyratory crushers 20 * 1 Jul 2004 Hydraulic rock breakers 12 * 1 Jul 2004 Jaw crushers 20 * 1 Jul 2004 Electrowinning/electrorefining assets 17 * 1 Jul 2004 Elution columns 12 * 1 Jul 2004 Elution storage tanks 17 * 1 Jul 2004 Laboratory assets: Atmospheric adsorption spectrometers 10 * 1 Jul 2004 Generally (including drying ovens, pulverisers, crushers, gas fired ovens, fume cupboards) 15 * 1 Jul 2004 Leaching process assets (including carbon in pulp and carbon in leach processes) 15 * 1 Jul 2004 Shaking tables 12 * 1 Jul 2004 Smelting furnaces 15 * 1 Jul 2004 Thickening assets 20 * 1 Jul 2004 Mineral sand mining (08050) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) 20 * 1 Jan 2003 Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) 15 * 1 Jan 2003 Crushing assets (including drum scrubbers) 30 * 1 Jan 2003 Dredges 20 * 1 Jul 2009 Drying assets: Generally (including flash and fluid bed dryers and fluid bed heaters) 20 * 1 Jan 2003 Rotary dryer kilns 30 * 1 Jan 2003 Dust management assets: Baghouse filters and extractors 30 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Multiclones 20 * 1 Jan 2003 Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) 20 * 1 Jan 2003 Filtration/dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) 15 * 1 Jan 2003 Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators and wet high intensity magnets) 20 * 1 Jan 2003 Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) 30 * 1 Jan 2003 Screening assets (including screens and trommels) 15 * 1 Jan 2003 Support assets: Control systems 10 * 1 Jan 2003 Pipes and pipelines (including valves and fittings): Generally 20 * 1 Jan 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps 20 * 1 Jan 2003 Tanks: Constant density and thickening 20 * 1 Jan 2003 Generally (including acid leaching and water) 15 * 1 Jan 2003 Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) 30 * 1 Jan 2003 Waste gas handling assets: Afterburners 20 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Electrostatic precipitators 30 * 1 Jan 2003 Scrubbers and stacks 20 * 1 Jan 2003 Nickel ore mining (08060) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Nickel ore processing assets: Mineral treatment structures (including structure holding walkways, supporting assets and thoroughfares) 20 * 1 Jul 2004 Reagent pumps (including high pressure acid leach pumps) 5 * 1 Jul 2004 Construction material mining (09110 to 09190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Control systems (for conveying, crushing and screening assets) 10 * 1 Jul 2003 Conveyors: Gravity take-up 25 * 1 Jul 2003 Screw take-up 15 * 1 Jul 2003 Crushers: Generally 20 * 1 Jul 2003 Mobile (track or wheel mounted machinery including screening and conveying components) 15 * 1 Jul 2003 Cyclones 15 * 1 Jul 2003 Dredges 20 * 1 Jul 2009 Drill rigs 8 * 1 Jul 2003 Electrical switching assets 20 * 1 Jul 2003 Graders 15 * 1 Jul 2003 Heavy mobile quarry assets not specifically listed - see Table A Mining (06000 to 10900) Hydraulic oversize rock breakers (mounted above primary crusher) 8 * 1 Jul 2003 Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) 20 * 1 Jul 2003 Pug mills 15 * 1 Jul 2003 Screening assets 12 * 1 Jul 2003 Wheel loaders 10 * 1 Jul 2003 Wire saws 10 * 1 Jul 2003 Petroleum exploration services (10112) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets used offshore: Down hole geophysics units - skid mounted 10 * 1 Jan 2007 Drill strings 3 * 1 Jan 2007 Offshore drilling rigs (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, platforms, rig powering and transmissions) 20 * 1 Jan 2007 Exploration assets used onshore: Down hole geophysics units - truck mounted 12 * 1 Jan 2007 Drill strings 4 * 1 Jan 2007 Onshore surface drilling rigs (including blow out preventers, derricks, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmissions) 15 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Seismic survey assets: Airguns 5 * 1 Jan 2007 Hydrophones 5 * 1 Jan 2007 Mineral exploration services (10122) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets: Drill rigs: Surface (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmission and trucks) 10 * 1 Jan 2007 Underground 5 * 1 Jan 2007 Geophysical survey assets: Airborne geophysical assets (including magnetometers, receivers and transmitters): Aircraft integrated 10 * 1 Jan 2007 Aircraft demountable 8 * 1 Jan 2007 Down hole geophysical assets (including acoustic televiewers, callipers, density tools, dipmeters, draw works, neutron probes, sonic probes, receiver/transmitter modules and sondes): Portable assets 5 * 1 Jan 2007 Vehicle integrated assets 8 * 1 Jan 2007 Ground geophysical assets (including gravity instruments, resistivity receivers and transmitters, scintillometers and spectrometers) 5 * 1 Jan 2007 Portable ground geophysical assets (including electromagnetics, ground magnetics, ground penetrating radars and radiometrics) 5 * 1 Jan 2007 Seismic survey assets: Cabling 3 * 1 Jan 2007 Geophones 5 * 1 Jan 2007 Global positioning systems 5 * 1 Jan 2007 Processing systems 3 * 1 Jan 2007 Recording systems 10 * 1 Jan 2007 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Vibration source assets: Buggy mounted shear wave vibrators 10 * 1 Jan 2007 Drilling rigs - shot hole 10 * 1 Jan 2007 Ground impactors 4 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Other mining support services (10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gas and oil mining support services (excluding offshore services): Cementing assets: Batch mixing assets: Batch mixing units (excluding batch mixing units incorporated with trailers) 8 * 1 Jul 2018 Trailers (incorporating batch mixing unit and trailer) 10 * 1 Jul 2018 Cement silos: Fixed steel 30 * 1 Jul 2018 Mobile 10 * 1 Jul 2018 Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Pumping units 10 * 1 Jul 2018 Drilling assets: Bottom hole assemblies (including logging while drilling tools, measuring while drilling tools, motors and stabilisers) 5 * 1 Jul 2018 Coil tubing assets: Pumping units 7 * 1 Jul 2018 Reel and power units 10 * 1 Jul 2018 Downhole fishing and remedial tools (including casing swages, junk magnets and milling tools) 5 * 1 Jul 2018 Drill rigs 10 * 1 Jul 2018 Drill strings 5 * 1 Jul 2018 Fluid assets (including centrifuges, pumps and shear units) 10 * 1 Jul 2018 Mobile fluid tanks 10 * 1 Jul 2018 Well control equipment (including blow out preventers and choke manifolds) 5 * 1 Jul 2018 Hydraulic fracturing assets: Blenders 8 * 1 Jul 2018 Frac tanks 10 * 1 Jul 2018 Pumps 8 * 1 Jul 2018 Mineral mining support services: Blasting assets: Augers 10 * 1 Jul 2017 Blast hole pumps 7 * 1 Jul 2017 Explosive boxes 5 * 1 Jul 2017 Magazines 10 * 1 Jul 2017 Mobile processing units (MPUs): Surface Motor vehicles - see Table B Motor vehicles and trailers MPUs 9 * 1 Jul 2017 Underground MPUs (incorporating motor vehicle and MPU) 6 * 1 Jul 2017 Remote control blasting units 5 * 1 Jul 2017 Stemming buckets 7 * 1 Jul 2017 Dewatering pumps 12 * 1 Jul 2017 Surface drill rigs (production) 10 * 1 Jul 2017 MANUFACTURING (11110 to 25990) Meat processing (11110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boning room assets: Boneless meat packing stations 20 * 1 Jul 2013 Boning and slicing stations 20 * 1 Jul 2013 Boning hoists 5 * 1 Jul 2013 Chine bone removal machines 10 * 1 Jul 2013 De-sinewed mince meat machines 10 * 1 Jul 2013 Dicing and mincing machines 10 * 1 Jul 2013 Dump and product bins 15 * 1 Jul 2013 Frenching machines 8 * 1 Jul 2013 Knuckle and aitch bone pullers 5 * 1 Jul 2013 Loin/saddle deboning machines 10 * 1 Jul 2013 Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Pneumatic knives (including meat trimmers/round knives and de-fatting knives) 2 * 1 Jul 2013 Pork brine and marinade mixers 10 * 1 Jul 2013 Pork de-rinders 10 * 1 Jul 2013 Pork marinade injectors 10 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Sausage filling machines 10 * 1 Jul 2013 Saws: Band saws 10 * 1 Jul 2013 Bone saws 5 * 1 Jul 2013 Breaking saws: Circular electric 3 * 1 Jul 2013 Circular hydraulic 2 * 1 Jul 2013 Reciprocating electric 5 * 1 Jul 2013 Reciprocating pneumatic 3 * 1 Jul 2013 Skinning or denuding machines 10 * 1 Jul 2013 Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Weight graders 5 * 1 Jul 2013 X-ray and chemical lean analysis machines 10 * 1 Jul 2013 Cold storage assets: Air curtains 5 * 1 Jul 2013 Ammonia condensers 10 * 1 Jul 2013 Blast freezer tunnels 20 * 1 Jul 2013 Blast freezers 20 * 1 Jul 2013 Carbon dioxide (CO2) snow making machines 10 * 1 Jul 2013 Carton conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Chiller tunnels 20 * 1 Jul 2013 Chillers (incorporating pneumatic gates) 15 * 1 Jul 2013 Dehumidifiers: Desiccant 10 * 1 Jul 2013 Refrigerant 15 * 1 Jul 2013 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 5 * 1 Jul 2013 Evaporators 15 * 1 Jul 2013 Freezers 20 * 1 Jul 2013 Load out bays (incorporating air tight truck pads and hydraulic platforms) 15 * 1 Jul 2013 Overhead carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Plate freezers 20 * 1 Jul 2013 Pressure vessels 20 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Storage racking and stillages 10 * 1 Jul 2013 Transfer roller conveyors 10 * 1 Jul 2013 Livestock handling assets: Cattle soaker pens 15 * 1 Jul 2013 Cattle wash/soaker control systems 10 * 1 Jul 2013 Cattle washes 15 * 1 Jul 2013 Cattle yards (incorporating concrete base and galvanised steel posts and rails) 20 * 1 Jul 2013 Feed auger systems 10 * 1 Jul 2013 Hydraulic forcing pen gates 10 * 1 Jul 2013 Lead-up races 20 * 1 Jul 2013 Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) 15 * 1 Jul 2013 Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails) 20 * 1 Jul 2013 Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails) 10 * 1 Jul 2013 Water troughs 12 * 1 Jul 2013 Packaging assets: Automatic carton erecting and lidding machines 10 * 1 Jul 2013 Bagging machines 5 * 1 Jul 2013 Bar code label printers 3 * 1 Jul 2013 Bar code readers 4 * 1 Jul 2013 Carton weigh label stations 7 * 1 Jul 2013 Flow wrappers 10 * 1 Jul 2013 Labelling machines 5 * 1 Jul 2013 Meat compactors 10 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Netting machines 5 * 1 Jul 2013 Palletisers and de-palletisers 10 * 1 Jul 2013 Shrink wrappers 10 * 1 Jul 2013 Strapping machines 5 * 1 Jul 2013 Transfer belt conveyors (incorporating belts, drive motors and supporting structures) 10 * 1 Jul 2013 Vacuum packaging systems (incorporating vacuum pumps and booster pumps): Rotary systems 12 * 1 Jul 2013 Tunnel systems 12 * 1 Jul 2013 Weighing scales 4 * 1 Jul 2013 Rendering plant: Bagging/weigh batching machines 10 * 1 Jan 2001 Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins) 15 * 1 Jan 2001 Blood drying equipment (includes blood holding tanks, agitated holding tanks, coagulators, driers, decanters and dried blood hoppers) 10 * 1 Jan 2001 Cookers and driers (includes batch cookers, continuous cookers, continuous driers and pre-heater) 15 * 1 Jan 2001 Decanters/centrifuges 12 * 1 Jan 2001 Environmental control equipment (including condensers and associated equipment, bio-filters, air- scrubbers, after-burners and dissolved air flotation systems) 10 * 1 Jan 2001 Feathrolysers/feather hydrolysers 10 * 1 Jan 2001 Magnets 15 * 1 Jan 2001 Mills 10 * 1 Jan 2001 Mincers/grinders 5 * 1 Jan 2001 Pans and screens (includes percolator pans/screen and shaker screens) 15 * 1 Jan 2001 Pre-breakers/pre-hoggers 10 * 1 Jan 2001 Screw and bucket elevators 10 * 1 Jan 2001 Screw presses/expeller presses 13 * 1 Jan 2001 Separators/polishers 15 * 1 Jan 2001 Tallow storage tanks 15 * 1 Jan 2001 Waste heat evaporators 15 * 1 Jan 2001 Slaughter floor assets: Beef hide pullers (fixed and traversing) 15 * 1 Jul 2013 Bung ring expanders: Pneumatic 3 * 1 Jul 2013 Manual hand held 5 * 1 Jul 2013 Cattle restrainers (incorporating centre track belly conveyors) 12 * 1 Jul 2013 Carcass cleaning systems: Cutting line sanitising systems (incorporating vacuum pumps and collection tanks) 8 * 1 Jul 2013 Decontamination chambers 20 * 1 Jul 2013 Dehorners 5 * 1 Jul 2013 Electrical immobilisers 12 * 1 Jul 2013 Electrical stimulators 12 * 1 Jul 2013 Evisceration tables (incorporating organ pans) 15 * 1 Jul 2013 Head cutters and droppers: Automatic 10 * 1 Jul 2013 Hand held hydraulic 5 * 1 Jul 2013 Hock cutters 5 * 1 Jul 2013 Knife blade sharpening machines 5 * 1 Jul 2013 Knocking boxes (incorporating head restrainers) 12 * 1 Jul 2013 Landing tables and bleed slat conveyors 15 * 1 Jul 2013 NLIS readers: Hand held wands 2 * 1 Jul 2013 Fixed gate readers 10 * 1 Jul 2013 Swinging gate readers 5 * 1 Jul 2013 Offal processing assets: Chilled water systems 10 * 1 Jul 2013 Fat vacuum transfer systems 10 * 1 Jul 2013 Head splitters 7 * 1 Jul 2013 Intestine processing machines 10 * 1 Jul 2013 Jaw breakers 5 * 1 Jul 2013 Offal bins 15 * 1 Jul 2013 Offal chutes 15 * 1 Jul 2013 Offal cutting tables 15 * 1 Jul 2013 Offal packing stations 15 * 1 Jul 2013 Offal transfer conveyors (incorporating belts, drives, motors and supporting structure) 10 * 1 Jul 2013 Offal tumblers 10 * 1 Jul 2013 Offal washers 10 * 1 Jul 2013 Tongue cleaners 10 * 1 Jul 2013 Tripe cookers/centrifuges 10 * 1 Jul 2013 Overhead bleed, dressing and trim conveyors ((incorporating housings, handles, chains and motors) including elevators and lowerators) 20 * 1 Jul 2013 Pneumatic knives: De-hiding knives 2 * 1 Jul 2013 Meat trimmers/round knives and de-fatting knives 2 * 1 Jul 2013 Preparation and trimming stations 15 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Saws: Brisket saws 5 * 1 Jul 2013 Splitting saws 5 * 1 Jul 2013 Scribing saws 3 * 1 Jul 2013 Sheep brisket scissors 5 * 1 Jul 2013 Sheep restrainers (incorporating belts, pulleys, drives and motors) 10 * 1 Jul 2013 Sheep skin pullers 10 * 1 Jul 2013 Specialised pork slaughter floor assets: Carbon dioxide (CO2) stunning chambers (incorporating carousels) 10 * 1 Jul 2013 Carcass grading probes 4 * 1 Jul 2013 De-hairing machines 10 * 1 Jul 2013 Gambrel tables 15 * 1 Jul 2013 Polishers 10 * 1 Jul 2013 Scalding tanks 15 * 1 Jul 2013 Singers 10 * 1 Jul 2013 Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) 8 * 1 Jul 2013 Stunners: Electric stunners 5 * 1 Jul 2013 Manual bolt stunners with cartridges 5 * 1 Jul 2013 Pneumatic bolt stunners 7 * 1 Jul 2013 Waste belt conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Waste screw conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Support assets: Air and spring balancers and counter weights 5 * 1 Jul 2013 Compressed air assets: Air compressors 10 * 1 Jul 2013 Air dryers 10 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Control systems assets: Flow meters 10 * 1 Jul 2013 Instruments and sensors 10 * 1 Jul 2013 Turbidity meters 7 * 1 Jul 2013 Variable speed drives (VSDs) 10 * 1 Jul 2013 Fire protection systems 15 * 1 Jul 2013 Hand air driers 3 * 1 Jul 2013 Hand wash basins 15 * 1 Jul 2013 Hide preparation assets: Bale presses 10 * 1 Jul 2013 Sheep skin and hide mixers, salt tumblers and agitators 6 * 1 Jul 2013 Hydraulic power packs 10 * 1 Jul 2013 Laboratory assets 10 * 1 Jul 2013 Sterilisers 15 * 1 Jul 2013 Truck and livestock crate washes 20 * 1 Jul 2013 Waste water assets: Aerators and agitators 10 * 1 Jul 2013 Aerobic ponds 30 * 1 Jul 2013 Anaerobic ponds 30 * 1 Jul 2013 Belt filter presses 15 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Dissolved air flotation systems 15 * 1 Jul 2013 Effluent distribution pipes 15 * 1 Jul 2013 Effluent drum filters 10 * 1 Jul 2013 Effluent irrigators (including centre pivot, lateral and travelling gun) 10 * 1 Jul 2013 Effluent pumps 7 * 1 Jul 2013 Effluent screens 10 * 1 Jul 2013 Effluent storage tanks 15 * 1 Jul 2013 Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pond covers 10 * 1 Jul 2013 Pond liners 10 * 1 Jul 2013 Sequential batch reactors 10 * 1 Jul 2013 Settling ponds 30 * 1 Jul 2013 Solids dewatering presses 10 * 1 Jul 2013 Water assets: Boilers 20 * 1 Jul 2013 Bore pumps 7 * 1 Jul 2013 Bores 30 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Clarifiers 20 * 1 Jul 2013 High stage pump sets 7 * 1 Jul 2013 Hot water systems 10 * 1 Jul 2013 Heat exchangers 10 * 1 Jul 2013 Raw water filters 15 * 1 Jul 2013 Raw water in-feed pump sets 10 * 1 Jul 2013 Reverse osmosis systems (incorporating pumps, pipe work, membranes and controls) 10 * 1 Jul 2013 Water distribution pipes 20 * 1 Jul 2013 Water softeners 10 * 1 Jul 2013 Water storage tanks 20 * 1 Jul 2013 Water tank liners 15 * 1 Jul 2013 Poultry processing (11120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chilling assets: Freezers (including blast tunnels, in-line air chillers, and spiral freezers) 15 * 1 Jul 2017 Spin chillers and immersion chillers 15 * 1 Jul 2017 Conveyors: overhead chains (carrying birds) 1 * 1 Jul 2017 Cut up & portion cutting assets: Cut-up machines (for body, breast, legs, necks, wings etc) 12 * 1 Jul 2017 Dicers, flatteners and portion cutters (including air, bowl, vacuum, vertical, water jet etc) 6 * 1 Jul 2017 Deboning area assets: Automatic deboners 10 * 1 Jul 2017 Bone scanners (x-ray or photo) 7 * 1 Jul 2017 Cone lines 10 * 1 Jul 2017 Extruders, grinders and mechanical deboned meat (MDM) machines 10 * 1 Jul 2017 Saws and pneumatic guns 5 * 1 Jul 2017 Skinners 6 * 1 Jul 2017 Defeathering equipment: Pluckers or pickers 13 * 1 Jul 2017 Pluckers (waterfowl necks or tails) 7 * 1 Jul 2017 Pluckers (drums and wax peelers) 6 * 1 Jul 2017 Scalders (air or water) 11 * 1 Jul 2017 Waxing tanks 8 * 1 Jul 2017 Evisceration equipment: Croppers, feet removers, giblet processors, head removers, heart lung harvesters, heart lung separators, openers, vent cutters etc) 11 * 1 Jul 2017 Inside/outside bird washers 15 * 1 Jul 2017 Further processing assets: Coating machines, breaders, dusters etc 10 * 1 Jul 2017 Filling machines (including Kiev, sausage, stuffing etc) 10 * 1 Jul 2017 Injectors (including brine, saline, seasoning etc) 15 * 1 Jul 2017 Marinating machines (including marinade sprayers, mixers, vacuum tumbler massagers etc) 10 * 1 Jul 2017 Ovens and cookers (including gyro, spiral, steam, thermal fluid fryers, vertical airflow etc) 15 * 1 Jul 2017 Grading equipment: Camera vision scanners 6 * 1 Jul 2017 Overhead chain weighing, sorting, and transfer systems 7 * 1 Jul 2017 Killing equipment: Controlled atmosphere stunning (CAS) machines 10 * 1 Jul 2017 Electric water stunners 12 * 1 Jul 2017 Killers 12 * 1 Jul 2017 Live bird handling systems (including live bird containers) 12 * 1 Jul 2017 Packaging machines generally (bagging machines, batchers, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Shrink dip tanks and shrink wrap tunnels 10 * 1 Jul 2017 Cured meat and smallgoods manufacturing (11130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary assets: Analysers (including meat analysers) 10 * 1 Jul 2016 Barcode readers, RF guns, scanner guns etc 5 * 1 Jul 2016 Benches and tables 15 * 1 Jul 2016 Bin and tray washers 12 * 1 Jul 2016 Bin lifters and tippers 15 * 1 Jul 2016 Bins: Plastic 5 * 1 Jul 2016 Stainless steel 15 * 1 Jul 2016 Boot washers 10 * 1 Jul 2016 Cages, stillages and trolleys (stainless steel) 15 * 1 Jul 2016 Chillers 15 * 1 Jul 2016 Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) 10 * 1 Jul 2016 Die sets 15 * 1 Jul 2016 Flake ice machines 10 * 1 Jul 2016 Freezers (including blast freezers, crust freezers etc) 15 * 1 Jul 2016 Hoppers 12 * 1 Jul 2016 Piping, pipelines and pipework (stainless steel) 20 * 1 Jul 2016 Platforms and gantries 15 * 1 Jul 2016 Racking and shelving 10 * 1 Jul 2016 Tray stackers/destackers 10 * 1 Jul 2016 Waste water management and treatment systems 20 * 1 Jul 2016 Post-production and packaging assets: Carton tapers 5 * 1 Jul 2016 Clipping/tying/stringing machines (including tie clipping machines) 10 * 1 Jul 2016 Dicing and shredding assets 15 * 1 Jul 2016 Packaging machines generally (bagging machines, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Pasteurisers 15 * 1 Jul 2016 Rods and smoke sticks 12 * 1 Jul 2016 Shrink dip tanks and shrink tunnels 10 * 1 Jul 2016 Slicers and slicing line assets 17 * 1 Jul 2016 Smokehouses 20 * 1 Jul 2016 Thermoformers 15 * 1 Jul 2016 Production assets generally for bacon, ham, meat emulsion products, smallgoods etc (including band saws, cookers, cutters, deboning machines, dicing machines, emulsifiers, filling machines, grinding machines, guillotines, injecting machines, massaging machines, meat pumps, microwave cooking tunnels, mixing machines, netting machines, pump grinders, sausage linkers, shredders, tumbling machines etc) 12 * 1 Jul 2016 Raw material preparation and receiving assets: Brine/pickle preparation system assets 15 * 1 Jul 2016 Carton lifters and pallet lifters 10 * 1 Jul 2016 Carton shredding/stripping machines 10 * 1 Jul 2016 Curing machines 17 * 1 Jul 2016 Decartoning machines 10 * 1 Jul 2016 Floor scales (platform scales) 10 * 1 Jul 2016 Thawing assets (including defrosters, tempering systems and thawers) 15 * 1 Jul 2016 Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) - see Table B Dairy product manufacturing (11310 to 11330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary and support assets: Air compression assets - see Table B Air compression assets Ammonia gas detectors 12 * 1 Jul 2018 Automated guided vehicles (AGVs) 12 * 1 Jul 2017 Bag and cardboard compactors 15 * 1 Jul 2017 Benches and tables 15 * 1 Jul 2016 Bin and drum tippers 15 * 1 Jul 2018 Bins generally: Plastic 8 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Boilers - see Table B Boilers Boot washers 10 * 1 Jul 2016 Cages (including cardboard cages and pallet cages) 10 * 1 Jul 2016 Chemical and flammable storage cabinets 10 * 1 Jul 2016 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2016 Contaminant detectors (including magnets, metal detectors and x-ray units) 10 * 1 Jul 2017 Control systems - see Table B Control systems and control system assets Conveyors 15 * 1 Jul 2016 Cooling assets: Chillers 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Crate handling assets (including lifters, stackers and de-stackers, turners etc) 12 * 1 Jul 2016 Dehumidifiers 15 * 1 Jul 2017 Dock levellers 15 * 1 Jul 2016 Dosing systems 15 * 1 Jul 2016 Dust extractors and collectors 20 * 1 Jul 2017 Fire control and alarm assets - see Table B Fire control and alarm assets Floor scrubbers and polishers 10 * 1 Jul 2016 Foamers 10 * 1 Jul 2016 Infeed water treatment assets (excluding water storage tanks) 15 * 1 Jul 2017 Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 10 * 1 Jul 2016 Laboratory equipment: Generally (excluding penetrometers) - see Table B Laboratory assets used in quality control, sample checking etc Penetrometers 13 * 1 Jul 2018 Lifting and handling assets: Forklifts - see Table B Forklifts Hoists 10 * 1 Jul 2016 Lifters (including small bin, box, drum, roll and vacuum lifters) 10 * 1 Jul 2017 Pallet jacks and pallet trucks 10 * 1 Jul 2016 Scissor lifts 15 * 1 Jul 2016 Milk tankers (incorporating tank and trailer) 15 *# 1 Jul 2017 Piping, pipelines and pipework 20 * 1 Jul 2016 Power transformers 40 * 1 Jul 2017 Pumps: Chemical pumps 10 * 1 Jul 2017 Product pumps 12 * 1 Jul 2017 Vacuum pumps 12 * 1 Jul 2017 Water pumps 15 * 1 Jul 2017 Racking 15 * 1 Jul 2016 Refrigeration assets - see Table B Refrigeration assets Resin beads for milk and protein processing and water filtration 5 * 1 Jul 2016 Scales 10 * 1 Jul 2016 Shelving 12 * 1 Jul 2016 Silos 20 * 1 Jul 2016 Steelwork structures (including ladders, platforms and walkways) 20 * 1 Jul 2016 Tanks: Chemical storage tanks 15 * 1 Jul 2016 Water storage tanks 20 * 1 Jul 2016 Trolleys 10 * 1 Jul 2016 Valves 15 * 1 Jul 2016 Washers (including bottle and crate washers) 15 * 1 Jul 2016 Waste water treatment assets 20 * 1 Jul 2016 Water filtration system assets (excluding resin beads) 15 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2016 Assets commonly used for product manufacturing and processing: Feeders (including loss-in-weight feeders and volumetric feeders) 10 * 1 Jul 2017 Heat exchangers 15 * 1 Jul 2016 Heaters (including air heaters and concentrate heaters) 20 * 1 Jul 2017 Homogenisers 15 * 1 Jul 2016 Hoppers 15 * 1 Jul 2017 In-line moisture meters and moisture controllers 10 * 1 Jul 2017 Membrane filtration system assets 15 * 1 Jul 2016 Mixers and blenders 15 * 1 Jul 2016 Pasteurisers and thermalisers 15 * 1 Jul 2017 Separators, decanters, clarifiers and bactofuges 15 * 1 Jul 2017 Standardisers 15 * 1 Jul 2016 Tanks (including storage, mixing, process and balance tanks) 20 * 1 Jul 2016 UHT aseptic processing system assets 15 * 1 Jul 2016 Valve matrixes 15 * 1 Jul 2016 Assets for butter manufacturing: Butter churns (including continuous buttermakers and butter reworkers) 20 * 1 Jul 2018 Butter melters 25 * 1 Jul 2018 Crystallisers 20 * 1 Jul 2018 In-line titrators 10 * 1 Jul 2018 Salt crushers 20 * 1 Jul 2018 Assets for cheese manufacturing: Blockformers 15 * 1 Jul 2017 Cheese cutting machines (including cutters, grinders, shredders and slicers) 15 * 1 Jul 2017 Cheese washers 15 * 1 Jul 2017 Continuous cheese making machines 15 * 1 Jul 2017 Cooker stretchers 15 * 1 Jul 2017 Extruders 15 * 1 Jul 2017 Moulding machines 15 * 1 Jul 2017 Moulds: Plastic 10 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Presses 20 * 1 Jul 2017 Vats: Cheese making vats 20 * 1 Jul 2017 Culture vats 15 * 1 Jul 2017 Assets for dairy powder manufacturing: 1 Jul 2017 Blowers 15 * 1 Jul 2017 Crystallisers 20 * 1 Jul 2017 Dryers (including fluid bed and spray) 20 * 1 Jul 2017 Evaporators (including circulation/vacuum chamber and falling film) 20 * 1 Jul 2017 Powder bins 20 * 1 Jul 2017 Sifters 15 * 1 Jul 2017 Assets for ice cream manufacturing: Blenders and mixers: Bench mounted planetary mixers 15 * 1 Jul 2018 Hand-held stick blenders 5 * 1 Jul 2018 Enrobers (including dippers) 15 * 1 Jul 2018 Extruders and extrusion line stick inserters 15 * 1 Jul 2018 Freezing assets: Blast freezers and freezer tunnels/hardening tunnels (excluding cabinet style self-contained blast freezers) 15 * 1 Jul 2018 Cabinet style self-contained blast freezers 10 * 1 Jul 2018 Ice cream churners/freezers 15 * 1 Jul 2018 Moulding machines, moulds and moulding line stick inserters 15 * 1 Jul 2018 Ovens 15 * 1 Jul 2018 Portable batch pasteurisers 12 * 1 Jul 2018 Slush machines 10 * 1 Jul 2018 Assets for yoghurt manufacturing: 1 Jul 2017 Aerators 15 * 1 Jul 2017 Fruit dosing system assets 15 * 1 Jul 2017 Fermentation tanks 20 * 1 Jul 2017 Incubation room assets: Fans 4 * 1 Jul 2017 Heaters 8 * 1 Jul 2017 Insulated sandwich panels 20 * 1 Jul 2017 Packaging assets: Bottle and lid unscramblers 15 * 1 Jul 2018 Butter patting machines 20 * 1 Jul 2018 Cartoning assets (including carton and case erecting, packing and closing machines, and carton and box sealers/tapers) 15 * 1 Jul 2018 Checkweighers 10 * 1 Jul 2016 Cheese wrapping machines (including overwrappers and thermoforming machines) 12 * 1 Jul 2017 Debaggers (debagging tables) 20 * 1 Jul 2016 Filling and sealing/capping machines (including various types used in the industry such as bag, bin, bottle, bulk, can, carton, pouch and tub filling and sealing/capping machines; form fill and seal machines; preformed cup filling and sealing machines; seamers and clinchers) 15 * 1 Jul 2018 Flow wrappers (including continuous heat seal wrappers) 15 * 1 Jul 2018 Inkjet and laser label printers 7 * 1 Jul 2016 Palletisers and depalletisers 15 * 1 Jul 2016 Palletising robots 10 * 1 Jul 2016 Product identification labellers (including coding machines and label applicators) 10 * 1 Jul 2016 Shrink tunnels 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12 * 1 Jul 2016 Fruit and vegetable processing (11400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dried fruit (other than sun-dried) manufacturing assets: Packaging assets: Box sealers (including taping machines) 10 * 1 Jul 2018 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2018 Form fill and seal machines - see Table B Packaging machines Labellers - see Table B Packaging machines Multihead weighers - see Table B Packaging machines Palletisers - see Table B Packaging machines Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Aspirators 20 * 1 Jul 2018 Cappers and destemmers 15 * 1 Jul 2018 Cookers 15 * 1 Jul 2018 Cooling tunnels 15 * 1 Jul 2018 Drying assets (including dehydrators and dryers) 20 * 1 Jul 2018 Mixers 15 * 1 Jul 2018 Pitters 15 * 1 Jul 2018 Riddles (including pre-riddles and rotary sieves) 15 * 1 Jul 2018 Shaker tables 15 * 1 Jul 2018 Sulphur tanks 15 * 1 Jul 2018 Washing assets (including barrel washers, brush washers and ripple washers) 15 * 1 Jul 2018 Product and raw material handling assets: Bins 10 * 1 Jul 2018 Bin tippers 15 * 1 Jul 2018 Conveyors and elevators 15 * 1 Jul 2018 Quality control and inspection assets: Colour sorters and laser scanners 10 * 1 Jul 2018 Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines Testing equipment 15 * 1 Jul 2018 Support assets: Coolrooms - see Table B Refrigeration assets Weighers 20 * 1 Jul 2018 Fruit juice and fruit juice drink manufacturing assets: Evaporators (used in concentrate manufacture) 20 * 1 Jul 2010 Extraction assets: Break tanks 20 * 1 Jul 2010 Centrifugal decanters 15 * 1 Jul 2010 Crushing and milling assets (including hammer mills) 15 * 1 Jul 2010 Extractors (including presses and reamers) 20 * 1 Jul 2010 Filters (including membrane, pressure and vacuum filters) 20 * 1 Jul 2010 Finishers 20 * 1 Jul 2010 Fruit sizing assets (including sizing belts/heads and sorting tables) 10 * 1 Jul 2010 Pulp and rind mincers 20 * 1 Jul 2010 Pulper-finishers 15 * 1 Jul 2010 Roller/spreaders 20 * 1 Jul 2010 Tomato choppers 15 * 1 Jul 2010 Washers (including brush washers, flume tanks and pre-clean water hoppers) 15 * 1 Jul 2010 Filling and sealing assets: Bottle inverters 20 * 1 Jul 2010 Capping machines 15 * 1 Jul 2010 Cap sorters 10 * 1 Jul 2010 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2010 Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels) 15 * 1 Jul 2010 Filling machines (including aseptic fillers, bag in box fillers, cup fillers, gable top carton fillers and plastic bottle fillers) 20 * 1 Jul 2010 Handling assets: Bottle rinsing machines 20 * 1 Jul 2010 Bottle unscramblers 15 * 1 Jul 2010 Depalletisers 20 * 1 Jul 2010 Palletisers 20 * 1 Jul 2010 Stretch wrappers (pallet wrappers) 15 * 1 Jul 2010 Inspection assets: Checkweighers 10 * 1 Jul 2010 Vacuum seal testers 10 * 1 Jul 2010 Vision inspection assets (including cap inspection/rejection systems and label inspection machines) 6 * 1 Jul 2010 Packing assets: Cartoning assets (including carton and case erectors, carton sealers, case packers and overpackers) 15 * 1 Jul 2010 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2010 Hot melt adhesive (spot glue) applicators 10 * 1 Jul 2010 Label applicators 7 * 1 Jul 2010 Labellers 10 * 1 Jul 2010 Multipack machines 10 * 1 Jul 2010 Shrink sleeve applicators 15 * 1 Jul 2010 Shrinkwrappers 15 * 1 Jul 2010 Straw applicators 20 * 1 Jul 2010 Support assets: Air compressors and receivers 20 * 1 Jul 2010 Bins, cages and hoppers 20 * 1 Jul 2010 Boilers 20 * 1 Jul 2010 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2010 Control system assets (excluding personal computers but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2010 Conveyors (including augers, belt conveyors and bucket elevators) 15 * 1 Jul 2010 Fruit concentrate drum tippers 15 * 1 Jul 2010 Laboratory equipment: Electronic (including high performance liquid chromatography or HPLC machines, refractometers, spectrometry machines and titrimetric analysers) 7 * 1 Jul 2010 Non-electronic 10 * 1 Jul 2010 Pasteurisation assets: Pasteurisers (including heat exchangers) 15 * 1 Jul 2010 Tunnel pasteurisers 10 * 1 Jul 2010 Pipes 25 * 1 Jul 2010 Pumps: Cavity pumps 10 * 1 Jul 2010 Others (including centrifugal pumps) 15 * 1 Jul 2010 Refrigeration assets (including compressors, cooling towers, condensers and pumps) 15 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Water treatment filters: Carbon filters 15 * 1 Jul 2010 Membrane filters generally (including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters) 7 * 1 Jul 2010 UF membrane filters 5 * 1 Jul 2010 Weighbridges 20 * 1 Jul 2010 Tanks: Blending and mixing tanks 25 * 1 Jul 2010 Debittering tanks 30 * 1 Jul 2010 Storage tanks: Generally 30 * 1 Jul 2010 Jacketed 20 * 1 Jul 2010 Refrigerated 20 * 1 Jul 2010 Waste water storage/treatment tanks 20 * 1 Jul 2010 Jam, pickles and sauces manufacturing assets: Filling and sealing assets: Bottle rinsing machines 10 * 1 Jul 2018 Capping machines 15 * 1 Jul 2018 Denesters 10 * 1 Jul 2018 Filling machines (including aseptic, bucket and portion control) 15 * 1 Jul 2018 Jar de-palletisers 15 * 1 Jul 2018 Lid descramblers, cap sorters and hoppers 15 * 1 Jul 2018 Packaging assets: Carton erecting, packing and closing machines (including cartoners) 12 * 1 Jul 2018 Labellers - see Table B Packaging machines Palletisers 10 * 1 Jul 2018 Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Brush finishers and pulper finishers 15 * 1 Jul 2018 Cookers 10 * 1 Jul 2018 Cooling tunnels (including water cooling tunnels) 15 * 1 Jul 2018 Micro filters 20 * 1 Jul 2018 Pasteurisers 15 * 1 Jul 2018 Pectin mixers 10 * 1 Jul 2018 Pipes and pipelines (including pigging) 15 * 1 Jul 2018 Tanks and vats (including blending, holding and mixing tanks) 15 * 1 Jul 2018 Quality control and inspection assets: Metal detectors and camera vision scanners 10 * 1 Jul 2018 Support assets: Accumulation tables and turntables 15 * 1 Jul 2018 Air compression assets (including air compressors, air dryers and air receivers) 10 * 1 Jul 2018 Boilers - see Table B Boilers Conveyors 15 * 1 Jul 2018 Exhaust systems 10 * 1 Jul 2018 Heat exchangers 10 * 1 Jul 2018 Pumps (including cavity, diaphragm and lobe) 15 * 1 Jul 2018 Preserved fruit and vegetable manufacturing assets: Filling and sealing assets: Canning assets (including can loaders, closers and seamers) 10 * 1 Jul 2018 Capping machines: Cappers 10 * 1 Jul 2018 Induction sealers 5 * 1 Jul 2018 Filling machines (including aseptic, bag in box, cup, direct and piston) 10 * 1 Jul 2018 Packaging assets: Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2018 Labellers 10 * 1 Jul 2018 Palletisers and depalletisers - see Table B Packaging machines Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Blanchers and paste finishers (including bean and spaghetti) 12 * 1 Jul 2018 Concentrates and syrup assets (including centrifuges, decanters and syrupers) 15 * 1 Jul 2018 Cookers: Rotary atmospheric sterilisers 20 * 1 Jul 2018 Rotary pressure sterilisers 10 * 1 Jul 2018 Static retorts 15 * 1 Jul 2018 Crushing mills 30 * 1 Jul 2018 Graders 15 * 1 Jul 2018 Peelers: * Chemical (including caustic) 10 * 1 Jul 2018 Mechanical (including ginacas and magnesium scrubbers) 5 * 1 Jul 2018 Pitters and repitters 20 * 1 Jul 2018 Slicers and resizers 15 * 1 Jul 2018 Tanks and vats (including blending, holding and mixing tanks) 15 * 1 Jul 2018 Quality control and inspection assets: Colour sorters 10 * 1 Jul 2018 Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines Support assets: Bin tippers 20 * 1 Jul 2018 Control systems - see Table B Control systems and control system assets Conveyors and elevators 15 * 1 Jul 2018 Filtration systems 15 * 1 Jul 2018 Pasteurisers (including heat exchangers) 10 * 1 Jul 2018 Pumps 10 * 1 Jul 2018 Oil and fat manufacturing (11500) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): Preparatory and extraction assets: Preparatory and mechanical extraction assets: Breaking assets (including dehullers and crackers) 20 * 1 Jul 2012 Cookers (including conditioners and preheaters) 25 * 1 Jul 2012 Extruders (including screw presses) 20 * 1 Jul 2012 Milling and grinding assets (including flakers, hammer mills and roller mills) 20 * 1 Jul 2012 Pumps 8 * 1 Jul 2012 Vibratory screens 15 * 1 Jul 2012 Solvent extraction system assets: Distillation system assets (incorporating distillation columns, steam economisers, condensers, evaporators and oil strippers) 30 * 1 Jul 2012 Meal and cake processing assets (incorporating desolventisers, toasters, drying and cooling assets) 30 * 1 Jul 2012 Mineral oil recovery system assets (incorporating heat exchangers, mineral oil scrubbers and oil strippers) 30 * 1 Jul 2012 Solvent extractors (including hoppers and conveyors) 30 * 1 Jul 2012 Solvent water separation system assets (incorporating condensers, solvent water separators, steam ejectors and solvent receivers) 30 * 1 Jul 2012 Margarine and shortening processing assets: Pasteurisers 15 * 1 Jul 2012 Pin rotor machines (including plasticators and complectors) 25 * 1 Jul 2012 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2012 Scraped surface heat exchangers (including perfectors and crystallisers) 25 * 1 Jul 2012 Measuring and monitoring assets: Belt weighers 15 * 1 Jul 2012 Flow meters 10 * 1 Jul 2012 Laboratory assets: Colorimeters 10 * 1 Jul 2012 Furnace ovens 15 * 1 Jul 2012 Gas chromatograph analysers 10 * 1 Jul 2012 Moisture and protein analysers, electronic (including near infrared analysers) 10 * 1 Jul 2012 Spectrophotometers 15 * 1 Jul 2012 Vacuum separators 10 * 1 Jul 2012 Seed samplers, hydraulic driven 10 * 1 Jul 2012 Support assets: Centrifuges, decanters and separators 20 * 1 Jul 2012 Cooling towers (including packaged type) 20 * 1 Jul 2012 Deodorisers 30 * 1 Jul 2012 Drying assets (including vacuum dryers) 20 * 1 Jul 2012 Emission control assets: Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20 * 1 Jul 2012 Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20 * 1 Jul 2012 Filtration assets: Plate and frame presses and polished filters 30 * 1 Jul 2012 Pressure leaf filters 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Pipes and pipelines 25 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Stacks (steel flues) 20 * 1 Jul 2012 Tanks and vessels: Bulk oil storage tanks 30 * 1 Jul 2012 Other: Steel 20 * 1 Jul 2012 Stainless steel 30 * 1 Jul 2012 Linseed or flaxseed and other edible, non-modified, refined or solvent extracted oil processing assets (including chai, hemp, acacia and excluding olive oil): Preparatory and extraction assets: Cleaning and pre-cleaning assets (including seed cleaners and vibratory screens) 15 * 1 Jul 2017 Cookers 15 * 1 Jul 2017 Crushing and breaking assets (including grinders, flaking machines and seed crackers) 20 * 1 Jul 2017 Extruders (including expellers and screw presses) 15 * 1 Jul 2017 Filtration assets (including plate and frame presses and pressure leaf filters) 15 * 1 Jul 2017 Pipes and pipelines 20 * 1 Jul 2017 Tanks and vats 15 * 1 Jul 2017 Olive oil processing assets 15 * 1 Jul 2008 Packaging assets: Bag sewers - see Table B Packaging machines Capping machines 15 * 1 Jul 2012 Cartoning assets (including carton and case erecting, packing and closing machines) 15 * 1 Jul 2017 Coding machines 10 * 1 Jul 2012 Filling machines 20 * 1 Jul 2017 Labellers 10 * 1 Jul 2017 Palletisers and depalletisers 20 * 1 Jul 2012 Platform scales - see Table B Platform scales Robots (pick and place packaging machines) 10 * 1 Jul 2012 Wrapping machines (including shrink and stretch wrappers) 15 * 1 Jul 2012 Quality control assets (including metal detectors and magnets) 10 * 1 Jul 2012 Receiving and storage assets: Bins and containers 20 * 1 Jul 2017 Silos: Conditioning/sealed 20 * 1 Jul 2017 Meal 20 * 1 Jul 2012 Seed 30 * 1 Jul 2012 Underground seed storage assets (including concrete dump pits) 40 * 1 Jul 2012 Seed and product handling assets: Augers, conveyors, elevators and hoppers 15 * 1 Jul 2017 Support assets: Control systems (excluding personal computers) - see Table B Control systems and control system assets Cool rooms - see Table B Refrigeration assets Forklifts - see Table B Forklifts Generators - see Table B Power supply assets Weighbridges - see Table B Weighbridges Grain mill product manufacturing (11610) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Flour milling assets: Grain cleaning, milling and refining assets: Extraction and evaporation assets: Blowers, fans and evaporative coolers 15 * 1 Jul 2017 Control systems (dust collectors) - see Table B Control systems and control system assets Cyclones and dust collectors 20 * 1 Jul 2017 Grain screen cleaners 12 * 1 Jul 2017 Gravity tables or separators 20 * 1 Jul 2017 Hammer mills 15 * 1 Jul 2017 Horizontal scourers 13 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Intensive dampeners 20 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Purifiers 20 * 1 Jul 2017 Roller mills 20 * 1 Jul 2017 Rotary sieves 12 * 1 Jul 2017 Packaging assets: Bag sewers - see Table B packaging machines Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2017 Hoists 15 * 1 Jul 2017 Inspection equipment (including check weighers, metal detectors, counting machines etc) - see Table B Packaging machines Label applicators 10 * 1 Jul 2017 Multihead and singlehead weighers - see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Vertical form fill and seal/volumetric fillers (including valve bag fillers) 15 * 1 Jul 2017 Weighers 25 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers) - see Table B Packaging machines Product and raw material handling and receiving assets: Conveyors (including belt, chain, drag, screw) 15 * 1 Jul 2017 Elevators 20 * 1 Jul 2017 Silos: Concrete 50 * 1 Jan 2004 Conditioning/sealed 20 * 1 Jul 2017 Flexible 10 * 1 Jul 2017 Galvanised 30 * 1 Jan 2004 Steel 40 * 1 Jan 2004 Weighbridges - see Table B Weighbridges Quality control assets: Laboratory testing equipment (including near infrared analysers) 10 * 1 Jul 2017 Test kitchen assets (including dough makers, breadmakers, ovens, provers) 10 * 1 Jul 2017 Test mills 25 * 1 Jul 2017 Malt manufacturing assets: Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners) 15 * 1 Jul 2008 Barley and malt handling assets: Augers, conveyors and elevators 15 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Germination assets: Above/below floor cleaning systems 15 * 1 Jul 2008 Aeration blowers 15 * 1 Jul 2008 Carbon dioxide (CO2) extraction units 15 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Kiln assets: Fans 15 * 1 Jul 2008 Gas burners 15 * 1 Jul 2008 Heat exchanger systems 20 * 1 Jul 2008 Heat recovery systems 20 * 1 Jul 2008 Kilns: Concrete 40 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) 15 * 1 Jul 2008 Steeping assets: Above floor/below floor cleaning systems 15 * 1 Jul 2008 Slurry tanks 25 * 1 Jul 2008 Steeping vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Rice milling assets: Grain cleaning, milling and refining assets: Colour sorters 10 * 1 Jul 2017 De-stoners (including aspirators) 15 * 1 Jul 2017 Extraction and evaporation assets (including blowers, dust collectors, dryers, fans) 15 * 1 Jul 2017 Flow weighers 20 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Length graders 20 * 1 Jul 2017 Paddy cleaners and pre-cleaners 20 * 1 Jul 2017 Paddy separators 15 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Thickness grading assets (including scalpers and rotary screens) 20 * 1 Jul 2017 Whiteners (including abrasive and friction whiteners) 15 * 1 Jul 2017 Packaging assets: Cartoning assets (including bagging machines, bag sealers, carton and case erecting, packing and closing machines) - see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Weighers 20 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) - see Table B Packaging machines Product and raw material handling and receiving assets: Augers, conveyors and elevators 15 * 1 Jul 2017 Quality control assets: Inspection equipment (including check weighers and metal detectors) 10 * 1 Jul 2017 Laboratory equipment (including moisture testing machines) 10 * 1 Jul 2017 Magnets 10 * 1 Jul 2017 Support assets: Air compressors - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Fumigation systems 15 * 1 Jul 2017 Cereal and pasta product manufacturing (11620) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary assets: Bin washers 15 * 1 Jul 2008 Blowers and fans: Generally 25 * 1 Jul 2008 Used in materials handling 15 * 1 Jul 2008 Clean-in-place (CIP) systems 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dust collection assets (including cyclones) 20 * 1 Jul 2008 Extrusion die washers 5 * 1 Jul 2008 Racks and shelving 20 * 1 Jul 2008 Scales (electronic scales and load cells) 10 * 1 Jul 2008 Water chillers 20 * 1 Jul 2008 Water filtration and softening assets (including reverse osmosis assets) 15 * 1 Jul 2008 Cereal food manufacturing assets: Baked cereal bar product manufacturing assets - see Table A Bakery product manufacturing (11710 to 11740) Cold formed and nut based cereal bar manufacturing assets: Cooling tunnels 20 * 1 Jul 2008 Enrobers 12 ½ * 1 Jul 2008 Guillotines 15 * 1 Jul 2008 Slab formers (sheeters) 15 * 1 Jul 2008 Slitters 15 * 1 Jul 2008 Spreaders 15 * 1 Jul 2008 Syrup cookers and kettles (including fire cookers) 15 * 1 Jul 2008 Tempering machines 15 * 1 Jul 2008 General cereal food processing assets: Blenders and mixers (including drum mixers, paddle blenders/mixers and ribbon blenders/mixers) 15 * 1 Jul 2008 Ovens (electric and gas-fired) 20 * 1 Jul 2008 Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed cereal manufacturing assets): Coating assets (including coating applicators and drum coaters) 15 * 1 Jul 2008 Cookers 15 * 1 Jul 2008 Delumpers (lump breakers) 10 * 1 Jul 2008 Dryers: Flite dryers 30 * 1 Jul 2008 Fluid bed dryers 20 * 1 Jul 2008 Others (including belt and coating dryers) 15 * 1 Jul 2008 Extruders 20 * 1 Jul 2008 Feeders (including loss-in-weight and screwtype feeders) 10 * 1 Jul 2008 Milling machines (including flaking mills, pellet mills and shredding mills) 20 * 1 Jul 2008 Steam preconditioners 10 * 1 Jul 2008 Packaging assets (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc) 12 * 1 Jul 2008 Pasta manufacturing assets: Blenders and mixers 15 * 1 Jul 2008 Cooling assets (including chillers and coolers) 10 * 1 Jul 2008 Dryers 15 * 1 Jul 2008 Extrusion dies 2 * 1 Jul 2008 Fill preparation assets: Cookers/kettles 15 * 1 Jul 2008 Mincers 15 * 1 Jul 2008 Long goods/short goods pasta making assets (including blanchers/cookers, formers, gnocchi making machines, laminators, presses, ravioli making machines, sheeters etc) 12 ½ * 1 Jul 2008 Pasteurisers 15 * 1 Jul 2008 Product and raw material receiving and handling assets: Aspirators 20 * 1 Jul 2008 Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc): Mild and stainless steel 15 * 1 Jul 2008 Others (including plastic and fibreglass) 10 * 1 Jul 2008 Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders) 15 * 1 Jul 2008 Conveyors (including belt, bucket, roller and screw conveyors) 15 * 1 Jul 2008 Silos: Steel 30 * 1 Jul 2008 Used for flour (semolina) 25 * 1 Jul 2008 Storage tanks (including jacketed tanks) 20 * 1 Jul 2008 Tipping stations (tote bin dumpers) 15 * 1 Jul 2008 Quality control assets: Metal detectors 10 * 1 Jul 2008 X-ray detectors 5 * 1 Jul 2008 Bakery product manufacturing (11710 to 11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray units, pan cleaners, and topping applicators) 15 * 1 Jan 2002 Automatic pan storage units 20 * 1 Jan 2002 Automatic product handling assets (including basket loaders and basket stackers) 15 * 1 Jan 2002 Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) 20 * 1 Jan 2002 Conveyors: Generally 15 * 1 Jan 2002 Infloor 12 * 1 Jan 2002 Cooling and refrigeration assets: Cooling tunnels, tray and vacuum coolers 20 * 1 Jan 2002 Freezers (including blast freezer, plate freezer) 15 * 1 Jan 2002 Spiral coolers, spiral freezers 10 * 1 Jan 2002 Final provers (mechanical type) 15 * 1 Jan 2002 Final provers (rack type) 8 * 1 Jan 2002 Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weighers, extruders, final moulder/panners, first/intermediate provers, gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow handers, sheeters and stampers) 12 ½ * 1 Jan 2002 Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) 15 * 1 Jan 2002 Ovens: Rack ovens 8 * 1 Jan 2002 Tray type ovens (including swing tray) 20 * 1 Jan 2002 Tunnel ovens: Generally 20 * 1 Jan 2002 Lidding systems 10 * 1 Jan 2002 Packaging assets (including accumulators, bag closers, bread baggers, box and carton making machines, finished product check weighers, flow wrappers, metal detectors, robotic pick and place assets and shrink wrappers) 10 * 1 Jan 2002 Proof and bake systems: Spiral oven 15 * 1 Jan 2002 Spiral prover 10 * 1 Jan 2002 Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) 12 ½ * 1 Jan 2002 Slicers (including bread band slicers, cake slicers and reciprocating blade slicers) 10 * 1 Jan 2002 Storage, feeding and ingredient handling assets: Flour silos 25 * 1 Jan 2002 Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002 Weighers 10 * 1 Jan 2002 Bakery product manufacturing (non-factory based) (11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Retail bread, biscuit, cake and pastry baking assets: Bread slicers 7 * 1 Jan 2002 Bun dividers/rounders 8 * 1 Jan 2002 Fixed bowl spiral mixers 7 * 1 Jan 2002 Hydraulic dough dividers 7 * 1 Jan 2002 Moulders 8 * 1 Jan 2002 Ovens (convection) 8 * 1 Jan 2002 Ovens (multi-decked, rotating rack or static rack, rotating deck) 10 * 1 Jan 2002 Planetary mixers 7 * 1 Jan 2002 Provers/prover retarders 6 * 1 Jan 2002 Semi-automated baguette, bread and bread roll making assets 12 * 1 Jan 2002 Semi-automated doughnut making assets 8 * 1 Jan 2002 Sugar manufacturing (11810) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sugar milling assets: Cane delivery assets: Cane bin assets: Rail bins 20 * 1 Jul 2011 Rail bin automatic coupling/de-coupling devices 12 * 1 Jul 2011 Road bins 12 * 1 Jul 2011 Rail assets (excluding cane bin assets) - see Table A Rail freight and passenger transport services (47100 to 47200) Receival station assets: Cane levellers 20 * 1 Jul 2011 Cane receival hoppers 25 * 1 Jul 2011 Tipplers 25 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Cane juice extraction assets: Cane shredding machines (incorporating drives) 30 * 1 Jul 2011 Crushing mills (incorporating drives) 30 * 1 Jul 2011 Rotary juice screens 15 * 1 Jul 2011 Cane juice filtration and clarification assets: Clarifiers 25 * 1 Jul 2011 Flash tanks 20 * 1 Jul 2011 Juice heaters 20 * 1 Jul 2011 Lime and mud storage bins 25 * 1 Jul 2011 Lime slakers 20 * 1 Jul 2011 Mud mixers/minglers 20 * 1 Jul 2011 Rotary vacuum mud filters 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Crystallisers 20 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Massecuite re-heaters 20 * 1 Jul 2011 Seed vessels 20 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Molasses storage assets: Coolers 15 * 1 Jul 2011 Dams (earthworks only) 40 * 1 Jul 2011 Dam bladders and covers 12 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Power generation assets: Ash filters (including rotary and horizontal belt vacuum filters) 15 * 1 Jul 2011 Bagasse handling assets: Bagacillo collection systems 15 * 1 Jul 2011 Bagasse bins (incorporating stacking and reclaim systems) 30 * 1 Jul 2011 Other power generation assets - see Table A Electricity supply (26110 to 26400) Sugar drying and storage assets: Hoppers (weigh and feed) 25 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar storage bins and silos 30 * 1 Jul 2011 Vibratory screens 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Programmable logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures) 20 * 1 Jul 2011 Conveyor belt weighers 15 * 1 Jul 2011 Dust collectors (including ducting, but excluding bagacillo collection systems) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Laboratory assets: Cutter grinders 15 * 1 Jul 2011 Moisture determination ovens 10 * 1 Jul 2011 Polarimeters 10 * 1 Jul 2011 Rotary juice samplers 15 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Wet disintegrators 15 * 1 Jul 2011 Overhead cranes - see Table B Cranes Piping and valves: Piping: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Tanks (excluding molasses storage tanks): Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Water treatment and cooling assets: Clarifiers 25 * 1 Jul 2011 Cooling and effluent ponds 40 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Ion exchange systems 15 * 1 Jul 2011 Sugar refining assets: Affination assets: Centrifugals 25 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Melter liquor screens 15 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Clarification and de-colourising assets: Carbon regeneration kilns 15 * 1 Jul 2011 Clarifiers 25 * 1 Jul 2011 Deep bed filters 30 * 1 Jul 2011 De-colourising columns: Carbon based 30 * 1 Jul 2011 Resin based 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15 * 1 Jul 2011 Bottling assets: Bottle capping, filling and unscrambling machines 15 * 1 Jul 2011 Syrup and treacle filter presses 15 * 1 Jul 2011 UV disinfectors 15 * 1 Jul 2011 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2011 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2011 Inspection equipment (including check weighers, metal detectors, counting machines) 10 * 1 Jul 2011 Multihead and singlehead weighers 15 * 1 Jul 2011 Palletisers and de-palletisers 15 * 1 Jul 2011 Product identification labellers (including decorating, applicator and coding machines) 10 * 1 Jul 2011 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 15 * 1 Jul 2011 Sugar receival, drying, screening, and storage assets: Bins, hoppers and silos 30 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar throwers 15 * 1 Jul 2011 Vibratory screens (including graders and scalpers) 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Boilers (packaged type only) 20 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Program logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures): Packaging conveyors 15 * 1 Jul 2011 Other conveyors 20 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Dust collectors (including ducting) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Pipes and valves: Pipes: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Refractometers 10 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Tanks: Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Confectionery manufacturing (11820) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chocolate making assets: Conches 20 * 1 Jul 2016 Pre-refiners 12 * 1 Jul 2016 Refiners 10 * 1 Jul 2016 Tempering machines 15 * 1 Jul 2016 Enrobers (chocolate, coconut etc) 15 * 1 Jul 2016 Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc) 15 * 1 Jul 2016 Jelly and sugar lolly making assets: Cleaners (brush and laser) 10 * 1 Jul 2016 Coating and dusting machines 15 * 1 Jul 2016 Depositors (including nozzle plates, pistons and pumps) 12 * 1 Jul 2016 Mouldboards and trays 7 * 1 Jul 2016 Oiling machines 15 * 1 Jul 2016 Starch conditioners 10 * 1 Jul 2016 Starch moguls 10 * 1 Jul 2016 Packaging assets: Bagging machines (including flow wrappers, form fill seal machines, shaped foil wrappers, stick/bunch/sleeve wrappers etc) 15 * 1 Jul 2016 Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) 12 * 1 Jul 2016 Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) 8 * 1 Jul 2016 Multihead and singlehead weighers 10 * 1 Jul 2016 Panning assets: Belt panners 15 * 1 Jul 2016 Coating and polishing panners 20 * 1 Jul 2016 Sugar panners 12 * 1 Jul 2016 Support assets: Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) 15 * 1 Jul 2016 Cooling tunnels 17 * 1 Jul 2016 Cutters and guillotines 12 * 1 Jul 2016 Moulds 4 * 1 Jul 2016 Tanks and vats (chocolate, egg, syrup etc) 14 * 1 Jul 2016 Prepared animal and bird feed manufacturing (11920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pet food manufacturing assets: Dry process assets: Batching systems 15 * 1 Jul 2013 Blowing systems 15 * 1 Jul 2013 Coating assets (including oil, tumble and vacuum coaters) 10 * 1 Jul 2013 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2013 Cooling systems (including fans and cyclones) 10 * 1 Jul 2013 Dehumidifying systems (including silo munters) 10 * 1 Jul 2013 Dosing systems (including liquid) 10 * 1 Jul 2013 Dryers 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Hammer mills 15 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Ovens (including horizontal, tunnel and vertical) 15 * 1 Jul 2013 Pre-conditioners 10 * 1 Jul 2013 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2013 Can and tray labelling assets 10 * 1 Jul 2013 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2013 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2013 Multihead and singlehead weighers 10 * 1 Jul 2013 Palletisers and depalletisers 15 * 1 Jul 2013 Robotic lid, tray and sealing assets 10 * 1 Jul 2013 Robotic pick and place assets 10 * 1 Jul 2013 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2013 Raw material receiving, storage and handling assets: Chutes 15 * 1 Jul 2013 Conveyors (including belt, chain, drag, screw and walking beam conveyors) 15 * 1 Jul 2013 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2013 Hoppers (including batch and weigh hoppers) 15 * 1 Jul 2013 Receival assets 15 * 1 Jul 2013 Screw and weigh belt feeders 10 * 1 Jul 2013 Silos 20 * 1 Jul 2013 Storage bins 20 * 1 Jul 2013 Tanks (including holding, liquid storage and water) 20 * 1 Jul 2013 Support assets: Access platforms 20 * 1 Jul 2013 Air compressors and receivers 10 * 1 Jul 2013 Bins (including tippers and raw material bins) 15 * 1 Jul 2013 Boilers 20 * 1 Jul 2013 Cleaning systems (including vacuum) 15 * 1 Jul 2013 Contra shears and drum filters 10 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2013 Effluent pumps 10 * 1 Jul 2013 Effluent screens and filters 10 * 1 Jul 2013 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2013 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2013 Laboratory and analysing assets (including probes and samplers) 10 * 1 Jul 2013 Pumps (including liquid feed) 10 * 1 Jul 2013 Racking 20 * 1 Jul 2013 Safety systems 20 * 1 Jul 2013 Waste water ponds 25 * 1 Jul 2013 Waste water treatment assets 20 * 1 Jul 2013 Weighing assets (including weigh cells, heads and hoppers) 10 * 1 Jul 2013 Wet process assets: Air purification and recycling systems 10 * 1 Jul 2013 Basket tippers 10 * 1 Jul 2013 Blending, dicing and mincing assets 10 * 1 Jul 2013 Blowers 15 * 1 Jul 2013 Canning and tray assets including closers and fillers 10 * 1 Jul 2013 Chillers 15 * 1 Jul 2013 Cooling towers 15 * 1 Jul 2013 Cool rooms 15 * 1 Jul 2013 Cutting assets (including knife and blade assemblies) 10 * 1 Jul 2013 Dewatering assets 10 * 1 Jul 2013 Drying assets 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Freezers 15 * 1 Jul 2013 Frozen block warmers 10 * 1 Jul 2013 Gravy make-up stations 15 * 1 Jul 2013 Grinders 10 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mix slides and chutes 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Pallet lifters and hoists 10 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Retort cooking vessels 15 * 1 Jul 2013 Retort trays 15 * 1 Jul 2013 Seal thickness testing assets 10 * 1 Jul 2013 Slicing and shredding assets 10 * 1 Jul 2013 Stacking assets 15 * 1 Jul 2013 Prepared animal and bird feed manufacturing assets generally: Batching, grinding and mixing assets: Bins (including mash, outloading, surge, supply and raw material bins) 30 * 1 Jul 2012 Control systems (including batching systems) 10 * 1 Jul 2012 Dressers 10 * 1 Jul 2012 Drum magnets 10 * 1 Jul 2012 Evaporative coolers 10 * 1 Jul 2012 Grinders 10 * 1 Jul 2012 Hammer and roller mills 15 * 1 Jul 2012 Heating chambers (including coils and heat exchangers) 12 * 1 Jul 2012 Hoppers (including expansion, grinder, weigh and surge hoppers) 25 * 1 Jul 2012 Liquid tanks (including molasses and tallow) 20 * 1 Jul 2012 Load cells 10 * 1 Jul 2012 Mixers (including paddle, premix and ribbon screw) 20 * 1 Jul 2012 Pumps (including heat, molasses and water pumps) 7 * 1 Jul 2012 Rotary valves 15 * 1 Jul 2012 Shears 15 * 1 Jul 2012 Turn heads 20 * 1 Jul 2012 Drying, coating, cooling and addition assets: Coating assets (including oil, tumble and vacuum coaters) 12 * 1 Jul 2012 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2012 Cooling fans and cyclones 10 * 1 Jul 2012 Dryers 15 * 1 Jul 2012 Injection systems (including tallow) 15 * 1 Jul 2012 Meters (including counterflow meters) 10 * 1 Jul 2012 Post pellet addition systems (incorporating mixers) 10 * 1 Jul 2012 Screening and sieving assets 10 * 1 Jul 2012 Vacuum pump and piping 15 * 1 Jul 2012 Liquid feed assets: Augers, conveyors and elevators 7 * 1 Jul 2012 Bladders for molasses ponds 10 * 1 Jul 2012 Bulk bag hangers 10 * 1 Jul 2012 Covers for molasses ponds 10 * 1 Jul 2012 Hoppers 10 * 1 Jul 2012 Liners for tanks 5 * 1 Jul 2012 Micro scales 7 * 1 Jul 2012 Mixers 10 * 1 Jul 2012 Mixing tanks for clay and other products 15 * 1 Jul 2012 Pumps: Acid and urea pumps 3 * 1 Jul 2012 Heat, molasses and water pumps 10 * 1 Jul 2012 Silos (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 Storage tanks (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2012 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines) 10 * 1 Jul 2012 Multihead and singlehead weighers 10 * 1 Jul 2012 Palletisers and depalletisers 15 * 1 Jul 2012 Robotic pick and place, lid, tray and sealing assets 10 * 1 Jul 2012 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2012 Pre-conditioning and extrusion assets: Boilers 20 * 1 Jul 2012 Conditioners 10 * 1 Jul 2012 Crumble rollers 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Pellet presses (including air flow and die feeder presses) 15 * 1 Jul 2012 Pellet testers 10 * 1 Jul 2012 Raw material receiving, storage and handling assets: Augers 10 * 1 Jul 2012 Bulkheads 20 * 1 Jul 2012 Chutes, deadboxes and diverters 10 * 1 Jul 2012 Conveyors (including belt, drag, grain and screw conveyors) 15 * 1 Jul 2012 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2012 Grain cleaning and shifting assets (including grain blowers and grain shifters) 15 * 1 Jul 2012 Grain transfer drag chains 15 * 1 Jul 2012 Portable conveying assets (including augers and belt conveyors) 5 * 1 Jul 2012 Receival pits 30 * 1 Jul 2012 Rotary and slide gates 10 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Storage bins 20 * 1 Jul 2012 Support assets: Air compressors 10 * 1 Jul 2012 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2012 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2012 Feed delivery bins 15 * 1 Jul 2012 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2012 Grain vacuum and silo sampling probes 5 * 1 Jul 2012 Laboratory assets (including grain testing assets) 10 * 1 Jul 2012 Near infrared transmission systems and analysers 7 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Other food product manufacturing n.e.c. (11990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coffee processing assets: Bins and hoppers (including gravity bins and holding bins) 20 * 1 Jul 2012 De-stoners, gravity separators and magnetic separators 20 * 1 Jul 2012 Extraction and evaporation assets (including decanters, evaporators/finishers, flash vessels/stripping columns, pressure vessels/cells, separators/clarifiers, spray driers, strainers and wet scrubbers) 20 * 1 Jul 2012 Grinders 20 * 1 Jul 2012 Material handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2012 Packaging assets: Form fill and seal packaging machines (including flat bottom, flat top and bottom, pillow shape, stand up and vacuum brick pack packaging machines) 12 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 12 * 1 Jul 2012 Multihead weighers 12 * 1 Jul 2012 Process control valves 10 * 1 Jul 2012 Roasters (including cooling trays) 20 * 1 Jul 2012 Sample roasters 15 * 1 Jul 2012 Silos 25 * 1 Jul 2012 Smoke/odour elimination systems (incorporating afterburners, housing and piping) 15 * 1 Jul 2012 Support assets: Air compressors 12 * 1 Jul 2012 Boiler house assets 20 * 1 Jul 2012 Clean-in-place (CIP) systems 15 * 1 Jul 2012 Control system assets (including programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Laboratory assets: Electronic (including analysers and spectrometers) 7 * 1 Jul 2012 Generally 10 * 1 Jul 2012 Pipes 20 * 1 Jul 2012 Pumps 20 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Scales 10 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals): Ancillary and support assets: Air compression assets: Air dryers 10 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Compressors and packaged air compression systems 15 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Clean-in-place (CIP) assets 10 * 1 Jul 2012 Control systems generally 10 * 1 Jul 2012 Conveyors (including auger conveyors, belt conveyors, bucket elevators, flume conveyors roller conveyors, web conveyors etc) 15 * 1 Jul 2012 Dust collection systems 20 * 1 Jul 2012 Fire control assets - use any relevant determination in Table B Frying oil reclaiming and cleansing systems (incorporating filtration equipment, storage tanks and ventilation hoods) 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Holding and storage tanks generally (including water storage tanks) 20 * 1 Jul 2012 Piping and reticulation lines (excluding fire water pipes) 25 * 1 Jul 2012 Pumps (including cavity pumps, centrifugal pumps, lobe pumps etc) 10 * 1 Jul 2012 Refrigeration and freezing assets: Chilled water systems generally (including chillers, condensers and cooling towers) 15 * 1 Jul 2012 Cooling tunnels 20 * 1 Jul 2012 Freezers: Generally (including blast freezers and plate freezers) 15 * 1 Jul 2012 Spiral freezers 10 * 1 Jul 2012 Insulation panels used in cold stores, cool rooms, freezer rooms etc - see Table B Refrigeration assets Uninterruptible power supply (UPS) assets - see Table B Power supply assets Valves 10 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding lagoon and pond covers) 25 * 1 Jul 2012 Blowers 20 * 1 Jul 2012 Clarifiers (including dissolved air floatation equipment and screens) 20 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Lagoons and ponds 40 * 1 Jul 2012 Lagoon and pond covers 12 * 1 Jul 2012 Lagoon and pond liners 20 * 1 Jul 2012 Reverse osmosis system assets 20 * 1 Jul 2012 Sludge dewatering assets (including filters, separators etc) 15 * 1 Jul 2012 Water treatment filters (including carbon filters and membrane filters) 10 * 1 Jul 2012 Frozen appetiser and finger food manufacturing assets: Appetiser forming machines 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixing assets (including meat mincers, meat mincer/blenders, mixer/grinding machines and mixers generally) 15 * 1 Jul 2012 Frozen lasagne manufacturing assets generally (including cookers, cutters, depositors, extruders, lasagne making machines, mixers and sheeters) 15 * 1 Jul 2012 Frozen pasta product manufacturing assets generally - use any relevant determination made for pasta manufacturing assets in Table A Cereal and pasta product manufacturing (11620) Frozen pizza manufacturing assets: Pizza base making assets: Dough mixers 15 * 1 Jul 2012 Ovens 20 * 1 Jul 2012 Pizza base forming and sheeting assets (including chunking units, cutters, extruders, laminators, spiker rollers etc) 15 * 1 Jul 2012 Proofers 15 * 1 Jul 2012 Pizza sauce and topping application assets (including can opening machines, cheese shredding assets, depositors, enrobers, topping applicators and water coating sprayers) 15 * 1 Jul 2012 Pocket pizza making machines 15 * 1 Jul 2012 Frozen potato product manufacturing assets (including french fries/potato chips, potato flake, potato shred and shred product manufacturing assets): Pre-processing assets: Deskinners and peelers: Abrasive/brush peelers 12 * 1 Jul 2012 Steam peelers 10 * 1 Jul 2012 Destoners 20 * 1 Jul 2012 Sizing and sorting assets: Electronic sorters 10 * 1 Jul 2012 Mechanical sizers (including roller sizers and screen shaker sizers) 15 * 1 Jul 2012 Trim tables (roller inspection tables) 20 * 1 Jul 2012 Washers and brushers (including barrel washers, flat bed brushers, polishers and pre-cleaner wet hopper washers) 12 * 1 Jul 2012 Processing assets generally: Batter enrobers 10 * 1 Jul 2012 Blanchers 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Cutters: Mechanical cutters 10 * 1 Jul 2012 Water based (hydro) cutters 15 * 1 Jul 2012 Dicers 10 * 1 Jul 2012 Dosing systems for dextrose and SAPP application etc 15 * 1 Jul 2012 Dryers: Flake drum dryers 20 * 1 Jul 2012 Generally (including dewatering dryers) 15 * 1 Jul 2012 Flake breakers 10 * 1 Jul 2012 Forming drums/machines 10 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Pre-heaters 15 * 1 Jul 2012 Shredders 10 * 1 Jul 2012 Trimming and grading assets (including shaker screen tables used in grading finished products and nubbin removal, sliver removers etc) 10 * 1 Jul 2012 Frozen pre-prepared meal manufacturing assets (including cookers and kettles, depositors, fillers, meat injectors and tenderisers, mixers, multihead weighers, ovens, particle and sauce applicators and rice/pasta cookers) 15 * 1 Jul 2012 Ingredient receiving and handling assets: Bins and hoppers (including holding bins, intermediate bulk containers, tote bins etc): Mild and stainless steel 15 * 1 Jul 2012 Others (including plastic and fibreglass) 8 * 1 Jul 2012 Potato storage assets: Air handling system assets used in potato storage structures: Aeration pipes 25 * 1 Jul 2012 Control systems 15 * 1 Jul 2012 Fans 15 * 1 Jul 2012 Humidification assets (humidifiers etc) 10 * 1 Jul 2012 Refrigeration assets (refrigeration units etc) 12 * 1 Jul 2012 Potato pilers (bin pilers) 20 * 1 Jul 2012 Silos (flour) 25 * 1 Jul 2012 Tippers and unloaders (including bin tippers and unloaders, bulker bag unloaders and tote tippers and unloaders) 12 * 1 Jul 2012 Trolleys (for cooked rice etc) 5 * 1 Jul 2012 Packaging and quality control assets: Accumulators 12 * 1 Jul 2012 Adhesive applicators 7 * 1 Jul 2012 Cartoners (including inner and outer cartoning machines) 15 * 1 Jul 2012 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2012 Case sealing machines 10 * 1 Jul 2012 Checkweighers 10 * 1 Jul 2012 Coding machines (including laser coding machines) 8 * 1 Jul 2012 Flow wrappers 10 * 1 Jul 2012 Form fill and seal assets (including bagging units and multihead weighers) 15 * 1 Jul 2012 Heat shrink tunnels 10 * 1 Jul 2012 Metal detectors 10 * 1 Jul 2012 Palletisers 12 * 1 Jul 2012 Palletising robots 10 * 1 Jul 2012 Pallet wrappers 12 * 1 Jul 2012 Product loaders and stackers 15 * 1 Jul 2012 Tray denesters 15 * 1 Jul 2012 Tray sealers 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 X-ray detectors 10 * 1 Jul 2012 Peanut processing assets: Aeration units 15 * 1 Jul 2009 Aspirators 10 * 1 Jul 2009 Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc) 15 * 1 Jul 2009 Blanchers 10 * 1 Jul 2009 Cleaning assets: De-stoners and gravity separators 20 * 1 Jul 2009 Pre-cleaners (intake cleaners) 15 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Dust collection assets (including ductwork, dust collectors, extraction fans etc) 20 * 1 Jul 2009 Fryers 10 * 1 Jul 2009 Granulators 12 * 1 Jul 2009 Laboratory assets: Generally 10 * 1 Jul 2009 Laboratory analysers 5 * 1 Jul 2009 Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2009 Ovens (including roasters and dryers) 10 * 1 Jul 2009 Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) 10 * 1 Jul 2009 Peanut oil crushing assets: Cookers 15 * 1 Jul 2009 Screw presses/expeller presses 13 * 1 Jul 2009 Quality control assets: Magnets and magnetic separators 7 * 1 Jul 2009 Metal detectors 10 * 1 Jul 2009 X-ray units 5 * 1 Jul 2009 Refrigeration units 20 * 1 Jul 2009 Sampling assets: Sample grinders and shellers 10 * 1 Jul 2009 Sieve tables and picking belt decks 20 * 1 Jul 2009 Moisture meters 5 * 1 Jul 2009 Scales 5 * 1 Jul 2009 Shellers 20 * 1 Jul 2009 Silos (metal) 30 * 1 Jul 2009 Sorting and sizing assets: Electronic/laser sorters (including colour sorters) 10 * 1 Jul 2009 Generally (including vibrating sieves, shaker decks and sizing shakers) 20 * 1 Jul 2009 Tipping units 20 * 1 Jul 2009 Transformers 40 * 1 Jul 2009 Tea processing assets: Bins (including receiving and refrigerated) 15 * 1 Jul 2012 Bin tippers 20 * 1 Jul 2012 Classifiers and shredders 20 * 1 Jul 2012 Dryers (including primary, secondary and final) 20 * 1 Jul 2012 Fermenters (oxidizers) 20 * 1 Jul 2012 Fibre extractors 20 * 1 Jul 2012 Laboratory assets: Generally 15 * 1 Jul 2012 Laboratory analysers 10 * 1 Jul 2012 Materials handling assets (including augers, belt conveyors, bucket elevators, vibratory conveyors, structures, gearboxes and motors) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers and roll wrapping machines) 15 * 1 Jul 2012 Packaging machines: Form fill and seal packaging machines 15 * 1 Jul 2012 Generally (including flat bottom, flat top and bottom, pillow shape and stand up packaging machines) 15 * 1 Jul 2012 Vacuum brick pack packaging machines 15 * 1 Jul 2012 Tea packaging assets generally (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, shrink wrappers and stretch wrappers etc) 15 * 1 Jul 2012 Pre dryers 20 * 1 Jul 2012 Rollers (including crush tear and curl (CTC), electrostatic, secondary and final) 20 * 1 Jul 2012 Rotovanes 20 * 1 Jul 2012 Support assets: Air compression assets (including air dryers, air receivers and compressors) 12 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Bulka bags 5 * 1 Jul 2012 Control system assets (including control cabinets and switchgear, instrumentation, programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Switchboards 20 * 1 Jul 2012 Vibratory screens 20 * 1 Jul 2012 Withering troughs (incorporating controls and sensors) 25 * 1 Jul 2012 Soft drink, cordial and syrup manufacturing (12110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and UV filters) 15 * 1 Jul 2009 Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400) Ice manufacturing assets (excluding dry ice manufacturing assets): Ammonia tank liquid receivers 20 * 1 Jul 2016 Compressors 12 * 1 Jul 2016 Condensers and cooling towers 10 * 1 Jul 2016 Ice cabinets: Display merchandisers 5 * 1 Jul 2016 Hydraulic lift trailers 10 * 1 Jul 2016 Mobile ice boxes 7 * 1 Jul 2016 Ice makers 25 * 1 Jul 2016 Support assets: Augers 20 * 1 Jul 2016 Bagging assets (including air compressors, baggers, sealers etc) 8 * 1 Jul 2016 Block pressers 10 * 1 Jul 2016 Conveyors (including elevators, conveyors and belts) 10 * 1 Jul 2016 Ice rake assemblies 8 * 1 Jul 2016 Ice storage bins, feed bins and rake bins 20 * 1 Jul 2016 Packaging assets: Filling and sealing assets: Capping machines 15 * 1 Jul 2009 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2009 Cooling and warming tunnels 10 * 1 Jul 2009 Filling machines (including bag in box fillers, cup fillers and aseptic fillers) 20 * 1 Jul 2009 Induction sealers 10 * 1 Jul 2009 Inspection machines 10 * 1 Jul 2009 Handling assets: Bottle and can rinsing machines 20 * 1 Jul 2009 Depalletisers 20 * 1 Jul 2009 Pallet binders 10 * 1 Jul 2009 Palletisers 20 * 1 Jul 2009 Strap cutting machines 10 * 1 Jul 2009 Stretch wrappers 15 * 1 Jul 2009 Packing assets: Carton packers 15 * 1 Jul 2009 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2009 Label applicators 7 * 1 Jul 2009 Labellers 15 * 1 Jul 2009 Multipack machines 10 * 1 Jul 2009 Shrink wrappers 15 * 1 Jul 2009 Tunnel pasteurisers 10 * 1 Jul 2009 Support assets: Additive dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Air compressors and receivers 20 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Carbonators (including controls, pumps and valves) 20 * 1 Jul 2009 Centrifuges 15 * 1 Jul 2009 Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009 Control system assets (excluding personal computers, but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2009 Conveyers 15 * 1 Jul 2009 Heat exchangers 15 * 1 Jul 2009 Laboratory equipment 10 * 1 Jul 2009 Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) 15 * 1 Jul 2009 Pipes 25 * 1 Jul 2009 Pumps 15 * 1 Jul 2009 Syrup preparation assets (including tanks) 15 * 1 Jul 2009 Valves 10 * 1 Jul 2009 Waste water treatment assets: Aerators 20 * 1 Jul 2009 Anaerobic bio gas system assets 25 * 1 Jul 2009 Blowers 20 * 1 Jul 2009 Clarifiers 20 * 1 Jul 2009 Digester/aeration tanks 25 * 1 Jul 2009 Reverse osmosis system assets 20 * 1 Jul 2009 Weighers 20 * 1 Jul 2009 Tanks: Hot water 25 * 1 Jul 2009 Liquid carbon dioxide (CO2) storage 20 * 1 Jul 2009 Storage: Chemical storage 20 * 1 Jul 2009 Generally 30 * 1 Jul 2009 Beer manufacturing (except non-alcoholic beer) (12120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beer filtration assets: Beer filters 20 * 1 Jul 2008 Filter media make up assets 20 * 1 Jul 2008 Mash filters 20 * 1 Jul 2008 Brewing assets: Grist hoppers 25 * 1 Jul 2008 Mash tuns 25 * 1 Jul 2008 Lauter tuns 25 * 1 Jul 2008 Spent grains transfer system assets 20 * 1 Jul 2008 Wort kettles 25 * 1 Jul 2008 Whirlpool vessels 25 * 1 Jul 2008 Cellaring assets: Carbonators (including controls, pumps and valves) 20 * 1 Jul 2008 Centrifuges 15 * 1 Jul 2008 De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Yeast filters/dryers 15 * 1 Jul 2008 Yeast propagators 20 * 1 Jul 2008 Malt handling and cleaning assets: Augers/conveyers and elevators 15 * 1 Jul 2008 Dust extractors 20 * 1 Jul 2008 Grain cleaning assets (including screeners, destoners and magnetic separators) 20 * 1 Jul 2008 Malt milling machines (including hammer and roller mills) 20 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighers 20 * 1 Jul 2008 Packaging assets: Bottle and can filling and sealing assets: Filling machines 20 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Bottle and can handling assets: Bottle and can rinsing machines 20 * 1 Jul 2008 Depalletisers 20 * 1 Jul 2008 Palletisers 20 * 1 Jul 2008 Bottle and can packing assets: Carton packers 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Labellers 15 * 1 Jul 2008 Multipack machines 10 * 1 Jul 2008 Outer date coders 7 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Tunnel pasteurisers 10 * 1 Jul 2008 Conveyers 15 * 1 Jul 2008 Keg line assets: Capping machines 15 * 1 Jul 2008 Coding machines 7 * 1 Jul 2008 External washing machines 20 * 1 Jul 2008 Internal washer and filler machines 20 * 1 Jul 2008 Kegs (stainless steel) 15 * 1 Jul 2013 Pasteurisers 20 * 1 Jul 2008 Support assets: Additive and hops dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Air compressors and receivers 20 * 1 Jul 2008 Boilers 20 * 1 Jul 2008 Carbon dioxide (CO2) recovery system assets: Gas collection and storage assets (including pipes bladders and tanks) 25 * 1 Jul 2008 Gas processing assets 20 * 1 Jul 2008 Vaporisation system assets 20 * 1 Jul 2008 Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control system assets (excluding personal computers) 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2008 Pipes 25 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Vapour condensers 15 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Anaerobic bio gas system assets 25 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Tanks: Beer fermentation and storage 30 * 1 Jul 2008 Chemical storage 20 * 1 Jul 2008 Cold service storage 25 * 1 Jul 2008 Condensate collection 25 * 1 Jul 2008 Hot service storage 25 * 1 Jul 2008 Liquid carbon dioxide (CO2) storage 20 * 1 Jul 2008 Trub 25 * 1 Jul 2008 Yeast storage 25 * 1 Jul 2008 Spirit manufacturing (12130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barrels, tanks and tuns: Barrels or casks (wooden): Capacity greater than 150 litres 10 * 1 Jul 2018 Capacity of 150 litres or less 4 * 1 Jul 2018 Fermenters, washbacks, vats and holding tanks 25 * 1 Jul 2018 Intermediate bulk containers (IBC) 8 * 1 Jul 2018 Mash tuns and lauter tuns 20 * 1 Jul 2018 Bottling assets: Bottle fillers: Automated (including bottle rinsers/washers, cappers, capsule applicators and foilers) 15 * 1 Jul 2018 Manual 7 * 1 Jul 2018 Labellers 10 * 1 Jul 2018 Printers and ink coders 8 * 1 Jul 2018 Distillation assets Laboratory and testing assets (including alcoholmeters, alcolyzers, density meters, gas chromatographs, Graham condensers, homogenisers, hydrometers, Inland Revenue condensers and sugar testers) 7 * 1 Jul 2018 Stainless steel stills (continuous/vacuum stills, marc stills producing grape spirit, neutral spirit or potable ethanol [incorporating analyser/stripping columns, purifier columns, rectifying columns, condensers and dephlegmators/reflux condensers and methanol/fusel oil isolators]) 25 * 1 Jul 2018 Stills generally (copper stills, pot stills, spirit stills and wash stills [incorporating botanical baskets, condensers, head tubes/necks, rectifiers, rectifying columns and still columns]) 15 * 1 Jul 2018 Support assets: Barrel racks: Steel 20 * 1 Jul 2018 Wooden 15 * 1 Jul 2018 CCTV, security and monitoring systems assets - see Table B Security and monitoring assets Chillers 15 * 1 Jul 2018 Floor scales (platform scales) 10 * 1 Jul 2018 Flow meters 10 * 1 Jul 2018 Furnaces, barley smokers, crispers and malt kilns 15 * 1 Jul 2018 Gristmills 15 * 1 Jul 2018 Heat exchangers (plate or tube) 15 * 1 Jul 2018 Programmable logic control (PLC) system assets - see Table B Control systems and control system assets Pumps (including macerating pumps) 7 * 1 Jul 2018 Water filters, reverse osmosis (RO) filters and water softeners 10 * 1 Jul 2018 Water heating assets: Boilers - see Table B Boilers Water heaters (including small steam boilers [up to 500KW]) 10 * 1 Jul 2018 Wine and other alcoholic beverage manufacturing (12140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barrel assets: Barrel racks 20 * 1 Jul 2008 Barrel washers 7 * 1 Jul 2008 Oak barrels 4 * 1 Jul 2008 Grape handling assets: Conveyors and elevators 15 * 1 Jul 2008 Crushers/destemmers 15 * 1 Jul 2008 Electronic scales (mobile) 10 * 1 Jul 2008 Grape bins (plastic) 5 * 1 Jul 2008 Grape receival hoppers 20 * 1 Jul 2008 Grape waste pits (concrete) 20 * 1 Jul 2008 Presses: Basket 20 * 1 Jul 2008 Continuous (screw) 15 * 1 Jul 2008 Pneumatic (airbag) 15 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Packaging assets: Bottle and cask filling, sealing and coding assets: Cap feed systems 15 * 1 Jul 2008 Cappers 15 * 1 Jul 2008 Carton packing machines 15 * 1 Jul 2008 Corkers 15 * 1 Jul 2008 Crown sealers (sparkling wine) 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Fillers 15 * 1 Jul 2008 Foilers 15 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Labellers 10 * 1 Jul 2008 Rinsers 15 * 1 Jul 2008 Handling and packing assets: Carton erectors/sealers/tapers 15 * 1 Jul 2008 Conveyors (loose bottle, carton and pallet) 15 * 1 Jul 2008 Depalletisers 15 * 1 Jul 2008 Outer date coders 5 * 1 Jul 2008 Palletisers 15 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Separation/filtration assets: Centrifuges 10 * 1 Jul 2008 Filtration units (incorporating housing and filters): Cross flow filter units 10 * 1 Jul 2008 Diatomaceous earth filter units (including earth make-up system) 10 * 1 Jul 2008 Lees filter units 10 * 1 Jul 2008 Membrane cartridge filter units (including lenticular) 10 * 1 Jul 2008 Plate and frame filter units 15 * 1 Jul 2008 Rotary drum vacuum filter units 15 * 1 Jul 2008 Sparkling wine equipment: Carbonation equipment 10 * 1 Jul 2008 Corking/wiring equipment 15 * 1 Jul 2008 Disgorging and dosing equipment 10 * 1 Jul 2008 Riddling equipment 15 * 1 Jul 2008 Support assets: Additive liquid dosing systems 10 * 1 Jul 2008 Air compressors 15 * 1 Jul 2008 Air receivers 20 * 1 Jul 2008 Boilers 15 * 1 Jul 2008 Cooling towers 15 * 1 Jul 2008 Electrical and Process control systems: Control cabinets, switchgear 10 * 1 Jul 2008 Programmed logic controllers (PLCs) 10 * 1 Jul 2008 Transformers 40 * 1 Jul 2008 Flow meters 10 * 1 Jul 2008 Grape/wine testing equipment: Grape must analyzers 10 * 1 Jul 2008 Laboratory - glassware 2 * 1 Jul 2008 Laboratory - other equipment 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Hoses 5 * 1 Jul 2008 Hot water systems 10 * 1 Jul 2008 Inert gas systems: Dry ice machines 10 * 1 Jul 2008 Gas storage pressure tanks 20 * 1 Jul 2008 Nitrogen generators 10 * 1 Jul 2008 Pipes and fittings: Mild steel 10 * 1 Jul 2008 Non-ferrous 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensors, evaporators and storage tanks) 15 * 1 Jul 2008 Reverse osmosis plant 10 * 1 Jul 2008 Waste water treatment assets: Aerators 10 * 1 Jul 2008 Blowers 10 * 1 Jul 2008 Clarifiers 10 * 1 Jul 2008 Digesters 10 * 1 Jul 2008 Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): Pressure tanks (for sparkling wine) 20 * 1 Jul 2008 Waste water storage/treatment tanks 15 * 1 Jul 2008 Water storage tanks 30 * 1 Jul 2008 Wine fermenters: Open 30 * 1 Jul 2008 Rotary 30 * 1 Jul 2008 Static 30 * 1 Jul 2008 Sweeping arm 30 * 1 Jul 2008 Wine storage tanks 30 * 1 Jul 2008 Tank accessories: Micro oxygenation systems 5 * 1 Jul 2008 Tank plungers 10 * 1 Jul 2008 Textile, leather, clothing and footwear manufacturing (13110 to 13520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe-making machinery: Machinery and general plant 13 ⅓ 1 Jan 2001 Moulds for plastic heels 3 1 Jan 2001 Vulcanising moulds 5 1 Jan 2001 Carpet manufacturing assets: Accumulators 20 * 1 Jul 2017 Beamers (including warpers) 15 * 1 Jul 2017 Creels 20 * 1 Jul 2017 Cutting tables 15 * 1 Jul 2017 J Bins 20 * 1 Jul 2017 Lapping and mending frames 15 * 1 Jul 2017 Lapping trolleys 15 * 1 Jul 2017 Latex application assets 17 * 1 Jul 2017 Offline mending tables 15 * 1 Jul 2017 Ovens 20 * 1 Jul 2017 Pre-coat assets (including direct coat applicators and steamers) 15 * 1 Jul 2017 Re-wind machines 13 * 1 Jul 2017 Roll-up machines 15 * 1 Jul 2017 Sample binding assets (including binders and sewing machines) 15 * 1 Jul 2017 Sample cutting assets (including stamping presses) 15 * 1 Jul 2017 Shearers 20 * 1 Jul 2017 Stretchers (including pre-tenters) 15 * 1 Jul 2017 Tufters 15 * 1 Jul 2017 Clothing and millinery manufacturing plant: General plant 20 1 Jan 2001 Hat manufacturing plant and machinery 13 ⅓ 1 Jan 2001 Sewing machines 10 * 1 Jul 2014 Cotton manufacturers' machinery: Conveyors 10 1 Jan 2001 Engines, gas 20 1 Jan 2001 Gas producer plant 13 ⅓ 1 Jan 2001 Gins 10 1 Jan 2001 Flock manufacturing plant: Carding machines 13 ⅓ 1 Jan 2001 General plant 20 1 Jan 2001 Knitting machines 13 ⅓ 1 Jan 2001 Rope and twine manufacturers' plant 20 1 Jan 2001 Tanners' plant: General plant 20 1 Jan 2001 Modern plant used in 'wet' process 13 ⅓ 1 Jan 2001 Weaving machinery (silk and cotton) 13 ⅓ 1 Jan 2001 Wool dumping machinery 13 ⅓ 1 Jan 2001 Wool and fleece scouring and carbonising assets: Baker 16 * 1 Jul 2017 Bale breaker (including wool feeder and wool opener) 15 * 1 Jul 2017 Crusher (including duster) 13 * 1 Jul 2017 Dryers: Used in carbonising 13 * 1 Jul 2017 Used in scouring 18 * 1 Jul 2017 Dust extraction plant 15 * 1 Jul 2017 Grease separators 15 * 1 Jul 2017 High density press 15 * 1 Jul 2017 Scour machine 15 * 1 Jul 2017 Waste treatment system 10 * 1 Jul 2017 Woollen manufacturers' machinery 16 ⅔ 1 Jan 2001 Log sawmilling and timber dressing (14110 to 14130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Saw milling equipment: Dry or planner mill plant: Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Tray sorters 15 * 1 Jan 2001 Green mill plant: Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001 Heating plant (includes storage bins/silos) 15 * 1 Jan 2001 Kiln drying plant: Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001 Timber drying kilns and reconditioners 15 * 1 Jan 2001 Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001 Sorter and trimming line plant: Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Vertical bin sorters 15 * 1 Jan 2001 Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets) 10 * 1 Jan 2001 Log, lumber and waste transfer equipment 15 * 1 Jan 2001 Log yard equipment: Fixed and mobile cranes 12 * 1 Jan 2001 Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001 Watering systems 15 * 1 Jan 2001 Miscellaneous plant: Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001 Moisture meters 3 * 1 Jan 2001 Saw and knife sharpening equipment 10 * 1 Jan 2001 Walkways 15 * 1 Jan 2001 Waste processing equipment: Bins - waste, chip and fuel 15 * 1 Jan 2001 Chippers, shakers/screens and hoggers 10 * 1 Jan 2001 Other wood product manufacturing (14910 to 14990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 Plywood and veneer manufacturing (14930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Debarking assets 15 * 1 Jan 2005 Dry clipping assets 25 * 1 Jan 2005 Glue mixing assets 25 * 1 Jan 2005 Heating unit assets 20 * 1 Jan 2005 Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders) 25 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses 25 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Sharpening assets 30 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Veneer composing, jointing and splicing assets 20 * 1 Jan 2005 Veneer dryers 25 * 1 Jan 2005 Veneer patching and grading assets 20 * 1 Jan 2005 Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut, and staylog lathe slicers, log chargers and reelers) 20 * 1 Jan 2005 Veneer reconditioning assets 25 * 1 Jan 2005 Veneer sorting assets 20 * 1 Jan 2005 Wet clipping assets 25 * 1 Jan 2005 Reconstituted wood product manufacturing (14940) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Board coolers 25 * 1 Jan 2005 Board curing assets 20 * 1 Jan 2005 Board storage assets 25 * 1 Jan 2005 Chipping, milling and flaking assets 15 * 1 Jan 2005 Debarking assets 15 * 1 Jan 2005 Driers 15 * 1 Jan 2005 Fibre sifters 15 * 1 Jan 2005 Flake and fibre storage assets 25 * 1 Jan 2005 Glue, resin and wax mixing and blending assets 15 * 1 Jan 2005 Heat plant and boiler assets 25 * 1 Jan 2005 Lamination assets 15 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Magnetic separators 25 * 1 Jan 2005 Mat forming and weighing assets (including pendistor) 20 * 1 Jan 2005 Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses (including pre-press, hot and cold presses) 25 * 1 Jan 2005 Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) 15 * 1 Jan 2005 Refiner assets 20 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Ventilation and dust extraction assets 15 * 1 Jan 2005 Woodchip screening and washing assets 15 * 1 Jan 2005 Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pulp and paper mill assets: Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) 15 * 1 Jan 2002 Box and carton making assets (including box converting assets and corrugators) 10 * 1 Jan 2002 Chemical preparation assets (including tanks and pipes used for chemical preparation) 10 * 1 Jan 2002 Electrical and instrumentation assets: Control systems 10 * 1 Jan 2002 Control valves 15 * 1 Jan 2002 Local indicators (pressure, level and temperature) 15 * 1 Jan 2002 Power plant assets (including switchgear, transformers and turbo generators) - see Table A Electricity supply (26110 to 26400) Sensors: Specialised 8 * 1 Jan 2002 Standard 15 * 1 Jan 2002 Paper machine assets: Dry end assets (including calenders, coaters and reelers) 15 * 1 Jan 2002 Dryers (including MG cylinder and yankee cylinder) 25 * 1 Jan 2002 Size press 15 * 1 Jan 2002 Wet end assets (including forming section, head box and press section) 10 * 1 Jan 2002 Pulp process assets: Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20 * 1 Jan 2002 Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Tanks 20 * 1 Jan 2002 Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10 * 1 Jan 2002 Paper stationery manufacturing (15230) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Stationers' manufacturing plant 13 ⅓ 1 Jan 2001 Sanitary paper product manufacturing (15240) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Finishing and converted paper product manufacturing assets: Generally (including machines for manufacturing disposable facial and toilet tissues, paper tablecloths, paper table napkins, interleaved and rolled paper towels) 15 * 1 Jul 2013 Rolled paper core manufacturing assets (including feeder racks, glue applicators and cutting carriages) 10 * 1 Jul 2013 Hygienic paper product manufacturing assets: Fluff preparation assets (including hammer mills, cutting machines, fluff forming drums, compacting rollers and carding machines) 13 * 1 Jul 2013 Generally (including machines for manufacturing disposable nappies, sanitary napkins, sanitary liners and tampons) 13 * 1 Jul 2013 Packaging assets: Cartoning assets (including bundlers, carton and case erectors, packing and closing machines) 10 * 1 Jul 2013 Coding and labelling machines 10 * 1 Jul 2013 Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) 10 * 1 Jul 2013 Stackers and baggers 10 * 1 Jul 2013 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2013 Support assets: Air compressors and air dryers 15 * 1 Jul 2013 Control system and monitoring assets (including programmable logic controllers (PLCs), variable speed drives (VSDs), instruments and sensors) 10 * 1 Jul 2013 Dust control assets (including ductwork, dust collectors, scrubbers and fans) 15 * 1 Jul 2013 Laboratory assets (including quality control and material testing assets) 10 * 1 Jul 2013 Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) 15 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Storage assets (including bins and trolleys) 10 * 1 Jul 2013 Printing (16110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) 5 * 1 Jan 2006 Flexographic printing assets: Ancillary assets: Anilox roll cleaning machines 15 * 1 Jul 2006 Anilox trolley tugs 10 * 1 Jul 2006 Ink dispensing systems 10 * 1 Jul 2006 Sleeve mounting machines 10 * 1 Jul 2006 Sleeves 2 * 1 Jul 2006 Printing assets: Die cutters, flexo/folder/gluers (see Table A Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290), box and carton making assets) Presses (including mid web, narrow web, very wide web and wide web flexographic presses) 12 ½ * 1 Jul 2006 Newspaper printing assets: Ancillary assets: Automated guided vehicles (AGVs) (including laser guided vehicles and track mounted automated vehicles) 10 * 1 Jan 2007 Gripper conveyor systems (incorporating drive chains, grippers and tracks) 15 * 1 Jan 2007 Ink pumps (mechanical) 6 * 1 Jan 2007 Buffering/print line storage assets: Storage devices (including discs, rolls, spools and associated mountings) 15 * 1 Jan 2007 Unwinders and winders (including single, double and triple stations and buffer docking stations) 15 * 1 Jan 2007 Newspaper wrapping machines - see Table A Other store-based retailing (42110 to 42799) Offset lithography printing presses: Hybrid heatset and non-heatset webfed offset presses (incorporating integrated control systems, dryers and other peripheral equipment) 15 * 1 Jan 2007 Non-heatset (coldset) webfed offset presses (incorporating integrated control systems, folders, pasters, reelstands and other peripheral equipment) 15 * 1 Jan 2007 Reel processing, storage and transport assets: Conveyors 12 ½ * 1 Jan 2007 Racks 20 * 1 Jan 2007 Reel trolleys (incorporating controls and drive chains) 15 * 1 Jan 2007 Shredders 15 * 1 Jan 2007 Stripping machines 15 * 1 Jan 2007 Offset lithography printing presses used in commercial printing generally: Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment) 15 * 1 Jan 2006 Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) 12 ½ * 1 Jan 2006 Post-press (finishing) trade services assets - see Table A Printing support services (16120) Pre-press trade services assets - see Table A Printing support services (16120) Quality control assets: Automatic web inspection systems 6 * 1 Jul 2006 Gas Chromatograph (GC) testers 8 * 1 Jul 2006 Others (including densitometers, plate readers and spectrophotometers) 5 * 1 Jul 2006 Screen printing assets: Ancillary assets: Dryers (including conventional air dryers, flash curers and UV dryers) 12 ½ * 1 Jan 2006 Drying racks 20 * 1 Jan 2006 Emulsion coaters 10 * 1 Jan 2006 Exposure lights 5 * 1 Jul 2006 Screen frames 10 * 1 Jan 2006 Sign cutting machines 5 * 1 Jan 2006 Squeegee cutters 10 * 1 Jan 2006 Vacuum frames 20 * 1 Jan 2006 Press assets: Heat presses used in sublimation finishing 25 * 1 Jan 2006 Pen and pad print machines 20 * 1 Jan 2006 Screen printing presses: Automatic presses (including in-line multicolour presses) 15 * 1 Jan 2006 Cylinder presses 15 * 1 Jan 2006 Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses) 20 * 1 Jan 2006 Screen reclamation assets: Screen cleaning bays 10 * 1 Jan 2006 Screen washers (automatic) 6 * 1 Jan 2006 Water blasters 4 * 1 Jan 2006 Support assets: Afterburners 10 * 1 Jan 2006 Dust/waste extraction systems: Compactors 12 ½ * 1 Jan 2007 Ducting 15 * 1 Jan 2007 Vacuum pumps 6 * 1 Jan 2007 Printing support services (16120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Post-press (finishing) trade services assets: Addressing and mailing assets: Combination addressing, folding and gluing mailing units 10 * 1 Jan 2006 Inkjet addressing printers 5 * 1 Jan 2006 Bagging and wrapping machines (including palletisers) 10 * 1 Jan 2006 Banding and tying machines 12 ½ * 1 Jan 2006 Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders) 5 * 1 Jan 2006 Binding assets: Binding lines (including case binding lines and perfect binding lines) 15 * 1 Jan 2006 Perfect binders - standalone 10 * 1 Jan 2006 Stitchers: Generally (including drum stitchers, saddle stitching lines and side stitchers) 12 ½ * 1 Jan 2006 Saddle stitchers - standalone (bookletmakers) 7 ½ * 1 Jan 2006 Casemakers 10 * 1 Jan 2006 Collators 15 * 1 Jan 2006 Die cutters 15 * 1 Jan 2006 Drilling units 10 * 1 Jan 2006 Foil stamping machines 10 * 1 Jan 2006 Folders 12 ½ * 1 Jan 2006 Guillotines and ancillary assets (including joggers, stackers and transomats) 15 * 1 Jan 2006 Laminators 10 * 1 Jan 2006 Mail inserters 5 * 1 Jan 2006 Newspaper mailroom assets: Bundle conveying and sorting systems (including bundle sorting and barcode reading stations and bundle conveyors) 12 ½ * 1 Jan 2007 Inserters and inserting systems (incorporating feeders and feeder chains) 10 * 1 Jan 2007 Stackers 15 * 1 Jan 2007 Trimmers (including rotary and scissor action trimmers) 15 * 1 Jan 2007 Perforators 10 * 1 Jan 2006 Sewing machines 15 * 1 Jan 2006 Three knife trimmers 15 * 1 Jan 2006 Pre-press trade services assets: Conventional flexographic plate making assets (including combination units, dryers, post exposure units, UV light exposure units and washout units) 7 * 1 Jan 2006 Film and plate processors 6 * 1 Jan 2006 Film projection camera systems (including backing board and processing assets) 10 * 1 Jan 2006 Platesetters: Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct- to-plate flexographic platesetters (Computer digital imagers) 5 * 1 Jan 2006 Film image platesetters (imagesetters) 7 * 1 Jan 2006 Plate punch benders: Automatic (optical) 5 * 1 Jan 2007 Manual 10 * 1 Jan 2007 Plotters 5 * 1 Jan 2006 Proofers: Analogue film or photographic proofers 7 * 1 Jan 2006 Digital and ink-jet proofers 5 * 1 Jan 2006 Scanners: Drum 10 * 1 Jan 2006 Flatbed 5 * 1 Jan 2006 Petroleum refining (17010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Oil refinery assets: Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping 15 * 1 Jul 2002 Assets used in sulphur recovery: Generally 15 * 1 Jul 2002 Sulphur pits 10 * 1 Jul 2002 Assets used in other processes: Air compressors 30 * 1 Jul 2002 Catalyst regenerators 20 * 1 Jul 2002 Chemical injection systems 5 * 1 Jul 2002 Coke drums 20 * 1 Jul 2002 Distillation columns 30 * 1 Jul 2002 Drums: Generally 20 * 1 Jul 2002 Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15 * 1 Jul 2002 Electric desalters 25 * 1 Jul 2002 Expansion turbines 25 * 1 Jul 2002 Fans/blowers 30 * 1 Jul 2002 Filters/coalescers: Generally 25 * 1 Jul 2002 Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation 20 * 1 Jul 2002 Flare stacks 25 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Fractionating columns 30 * 1 Jul 2002 Furnaces: Generally 25 * 1 Jul 2002 Used in continuous coking, delayed coking or visbreaking 20 * 1 Jul 2002 Gas absorbers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Gas adsorbers 25 * 1 Jul 2002 Heat exchangers: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Jet ejectors 20 * 1 Jul 2002 Liquid extraction columns: Generally 25 * 1 Jul 2002 Used in amine treating 20 * 1 Jul 2002 Piping 30 * 1 Jul 2002 Process gas compressors 30 * 1 Jul 2002 Pumps: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Reactors 25 * 1 Jul 2002 Rotary filters 20 * 1 Jul 2002 Scrubbers 25 * 1 Jul 2002 Side stream strippers 25 * 1 Jul 2002 Storage tanks: Generally 25 * 1 Jul 2002 Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20 * 1 Jul 2002 Strippers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Bunds (other than formed with earth) 100 1 Jan 2001 Control systems assets (excluding computers) 10 * 1 Jul 2002 Effluent separators (concrete) 40 1 Jan 2001 Laboratory equipment 20 1 Jan 2001 Industrial gas manufacturing (18110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Industrial gas - general manufacturing assets: Air and gas cooling and heating assets: Heat exchangers 15 * 1 Jul 2011 Moisture condensers 20 * 1 Jul 2011 Quench drums 20 * 1 Jul 2011 Refrigeration units 20 * 1 Jul 2011 Air and gas purification assets: Adsorption systems 25 * 1 Jul 2011 Gas scrubbers 20 * 1 Jul 2011 Reactors 25 * 1 Jul 2011 Compressors 25 * 1 Jul 2011 Gas buffer and surge tanks 25 * 1 Jul 2011 Silencers/mufflers 20 * 1 Jul 2011 Industrial gas - manufacturing assets for specific gases: Acetylene manufacturing assets (carbide process): Acetylene compressors 25 * 1 Jul 2011 Acetylene generators (incorporating hoppers) 30 * 1 Jul 2011 Acetylene purification assets (including cooling condensers, driers, purifier vessels and scrubbers) 20 * 1 Jul 2011 Calcium hydroxide settling ponds and tanks 20 * 1 Jul 2011 Carbide handling assets (including carry skips, drum conveyor system and drum opening, lifting and tipping apparatus) 12 * 1 Jul 2011 Dust collection systems 20 * 1 Jul 2011 Flashback arrestors 10 * 1 Jul 2011 Ammonia manufacturing assets - see Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Argon, nitrogen and oxygen manufacturing assets (cryogenic process): Air filtering units for process air (incorporating housing and filters) 20 * 1 Jul 2011 Cold boxes (incorporating distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Evaporative coolers (nitrogen cooled) and spray coolers 20 * 1 Jul 2011 Nitrogen liquefiers (incorporating, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Carbon dioxide (CO2) manufacturing assets: Amine based absorption/desorption systems 20 * 1 Jul 2011 Liquefaction assets (including condensers, condensate receivers and separators) 25 * 1 Jul 2011 Dry ice manufacturing assets: Dry ice cutting machines 10 * 1 Jul 2011 Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines) 10 * 1 Jul 2011 Dry ice presses 20 * 1 Jul 2011 Dry ice shipping boxes 10 * 1 Jul 2011 Extraction fans for waste carbon dioxide (CO2) 10 * 1 Jul 2011 Pelletisers 15 * 1 Jul 2011 Helium manufacturing assets: Helium liquefiers (incorporating cryogenic adsorbers, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Hydrogen manufacturing assets: Gasifiers and steam reformer furnaces 25 * 1 Jul 2011 Industrial gas distribution assets: Compressor assets: Air receivers 20 * 1 Jul 2011 Compressors (including those for helium gas, industrial air and medical air) 15 * 1 Jul 2011 Cylinder filling assets: Cylinder filling station assets: High pressure hoses 10 * 1 Jul 2011 Manifolds and piping (incorporating flashback arrestors): Acetylene gas 10 * 1 Jul 2011 Other gases 20 * 1 Jul 2011 Water cooling system for acetylene cylinders (incorporating piping and spray nozzles) 20 * 1 Jul 2011 Cylinder frames (incorporating manifolds and piping) 15 * 1 Jul 2011 Cylinders: Gas cylinders 30 * 1 Jul 2011 Liquid gas cylinders: Flasks 7 * 1 Jul 2011 Other liquid gas cylinders 15 * 1 Jul 2011 Cylinder valves 10 * 1 Jul 2011 Cylinder handling assets: Baskets, crates, and pallets 12 * 1 Jul 2011 Tippers and trolleys 10 * 1 Jul 2011 Cylinder preparation assets: Boilers 10 * 1 Jul 2011 Cylinder brushing machines 10 * 1 Jul 2011 Cylinder drying cabinets (incorporating heaters and fans) 15 * 1 Jul 2011 Cylinder inspection lights 10 * 1 Jul 2011 Cylinder spray booths 15 * 1 Jul 2011 Cylinder stamping machines 10 * 1 Jul 2011 Cylinder testing machines 10 * 1 Jul 2011 Cylinder valving machines (incorporating safety enclosures) 15 * 1 Jul 2011 Tank truck assets: Gas storage tanks 20 * 1 Jul 2011 Hoses 5 * 1 Jul 2011 Metering systems 7 * 1 Jul 2011 Pipes and valves 10 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanker filling station assets: Breakaway couplings 12 * 1 Jul 2011 Framework, manifolds and piping 20 * 1 Jul 2011 Tanker filling hoses 10 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Vapourisers 20 * 1 Jul 2011 Support and other assets: Air drying systems for industrial and instrument air 15 * 1 Jul 2011 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs) and variable speed drives (VSDs) 10 * 1 Jul 2011 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2011 Cooling towers: Field erected 20 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Customer installations assets: Adsorption based nitrogen and oxygen generation systems (skid type) assets: Membrane systems 10 * 1 Jul 2011 Pressure swing adsorption (PSA) systems 12 * 1 Jul 2011 Vacuum swing adsorption (VSA) systems 15 * 1 Jul 2011 Blowers and compressors 15 * 1 Jul 2011 Freezers (including batch freezers, freeze tunnels, and tumble freezers) 15 * 1 Jul 2011 Gas supply metering, monitoring and control systems (incorporating meters, telemetry assets, sensors, transmitters and supply switching devices) 4 * 1 Jul 2011 Gas analysis assets: Chromatographs 15 * 1 Jul 2011 Other analysers 10 * 1 Jul 2011 Gas storage assets: Liquid carbon dioxide (CO2) storage assets: Tanks 30 * 1 Jul 2011 Tank refrigeration units 10 * 1 Jul 2011 Vacuum insulated tanks 30 * 1 Jul 2011 Piping assets: Flow meters 10 * 1 Jul 2011 Pipes: Carbon steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Pipelines 30 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Platform scales 20 * 1 Jul 2011 Pumps: Cryogenic pumps 15 * 1 Jul 2011 Liquid carbon dioxide (CO2) pumps 15 * 1 Jul 2011 Other pumps 15 * 1 Jul 2011 Safety assets: Fire control and alarm assets (see Table B) Gas leakage monitors: Fixed 10 * 1 Jul 2011 Portable 4 * 1 Jul 2011 Basic chemical and chemical product manufacturing (18120, 18130 and 18310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ammonia manufacturing assets: Air and gas reforming and separation assets: Adsorption systems (including pressure and thermal swing) 25 * 1 Jul 2013 Carbon dioxide (CO2) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 Cryogenic separation process assets: Air cooling and drying assets (excluding adsorption systems shown above) 20 * 1 Jul 2013 Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2013 Desulphurisers 25 * 1 Jul 2013 Methanators 25 * 1 Jul 2013 Pre-heaters (for air and gas feedstock) 25 * 1 Jul 2013 Pre-reformers 25 * 1 Jul 2013 Primary reformers 20 * 1 Jul 2013 Secondary reformers 25 * 1 Jul 2013 Shift converters (high and low temperature) 25 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating filters and housing filters) 25 * 1 Jul 2013 Blowers and compressors (incorporating drives) 25 * 1 Jul 2013 Conversion and liquefaction assets: Ammonia converters 25 * 1 Jul 2013 Chillers, condensers, flash drums, receivers and separators 25 * 1 Jul 2013 Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) 25 * 1 Jul 2013 Distribution, handling and storage assets: Ammonia bullet tanks (including storage and surge tanks) 30 * 1 Jul 2013 Ammonia deluge and vapour suppression systems 30 * 1 Jul 2013 Ammonia pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Ammonia pumps 15 * 1 Jul 2013 Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) 20 * 1 Jul 2013 Ammonia storage tanks 30 * 1 Jul 2013 Ammonia vapour scrubber systems 25 * 1 Jul 2013 ISOtainers and portable tanks 15 * 1 Jul 2013 Loading arm systems - marine 25 * 1 Jul 2013 Rail and road tank filling assets: Breakaway couplings 10 * 1 Jul 2013 Filling hoses 10 * 1 Jul 2013 Loading arm systems 10 * 1 Jul 2013 Gas pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Heat exchangers: Process gas 20 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Support assets: Air compression assets (for industrial air and instrument air): Air compressors (incorporating air drying and filtering assets) 15 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Blowers and fans (generally) 20 * 1 Jul 2013 Boiler assets: Boilers 25 * 1 Jul 2013 De-aerators 25 * 1 Jul 2013 Economisers 25 * 1 Jul 2013 Steam drums 25 * 1 Jul 2013 Chemical storage tanks: Polyethylene (PE) 12 * 1 Jul 2013 Other 20 * 1 Jul 2013 Control system assets: Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2013 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2013 Cooling towers 20 * 1 Jul 2013 Electricity supply assets: Emergency supply assets - see Table B Power supply assets, emergency or standby Steam turbine generators 25 * 1 Jul 2013 Other electricity supply assets - see Table A Electricity supply (26110 to 26400) Emission control assets: Flare tips 10 * 1 Jul 2013 Silencers 20 * 1 Jul 2013 Stacks (exhaust, vent and flare) 20 * 1 Jul 2013 Fire control and alarm systems: Fire fighting systems (incorporating hose boxes, hydrants and ring mains) 30 * 1 Jul 2013 Other fire control and alarm assets - see Table B Fire control and alarm assets Gas detectors: Fixed 10 * 1 Jul 2013 Portable 4 * 1 Jul 2013 Heat exchangers (not specified elsewhere) 20 * 1 Jul 2013 Laboratory assets: Analysers 10 * 1 Jul 2013 Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) 10 * 1 Jul 2013 Overhead cranes 25 * 1 Jul 2013 Piping assets: Flow meters 10 * 1 Jul 2013 Pipes and fittings 25 * 1 Jul 2013 Valves 10 * 1 Jul 2013 Pumps: Boiler feedwater and cooling water pumps 20 * 1 Jul 2013 Dosing pumps 5 * 1 Jul 2013 Other pumps (not specified elsewhere) 15 * 1 Jul 2013 Safety showers and eye wash stations 20 * 1 Jul 2013 Water storage and treatment assets: Clarifiers and settling tanks 20 * 1 Jul 2013 Dam and pond liners 20 * 1 Jul 2013 Dams and effluent ponds 40 * 1 Jul 2013 Ion exchange systems 20 * 1 Jul 2013 Reverse osmosis systems 15 * 1 Jul 2013 Water storage tanks: Polyethylene (PE) 15 * 1 Jul 2013 Other 25 * 1 Jul 2013 Weighbridges 20 * 1 Jul 2013 Ammonium nitrate manufacturing assets: Ammonia handling and storage assets - see above in Ammonia manufacturing assets, distribution, handling and storage assets Ammonium nitrate prill manufacturing assets: Coating, cooling, drying and screening assets: Bulk flow coolers 20 * 1 Jul 2013 Chilling systems (incorporating chillers, ducting and piping) 20 * 1 Jul 2013 Coating product tanks 25 * 1 Jul 2013 Fluid bed coolers 20 * 1 Jul 2013 Rotary drum machines (including coaters, coolers, driers and granulators) 20 * 1 Jul 2013 Screeners 20 * 1 Jul 2013 Distribution, handling and storage assets: Bagging machines 15 * 1 Jul 2013 Conveyor belt weighers 15 * 1 Jul 2013 Conveyors and elevators 15 * 1 Jul 2013 Load out bins/silos 25 * 1 Jul 2013 Reclaim hoppers 20 * 1 Jul 2013 Scales 15 * 1 Jul 2013 Prill tower blowers and fans 20 * 1 Jul 2013 Prill towers (incorporating head tanks and lifts) 25 * 1 Jul 2013 Scrubber systems (incorporating ducting, fans, scrubbers and tanks) 20 * 1 Jul 2013 Ammonia nitrate solution manufacturing assets: Evaporation assets: Condensate tanks, flash drums and separators 20 * 1 Jul 2013 Evaporators 20 * 1 Jul 2013 Neutralisers 25 * 1 Jul 2013 Pipe reactors (titanium) 3 * 1 Jul 2013 Remelt and solution storage tanks (incorporating heating coils and stirrers) 25 * 1 Jul 2013 Solution filters 20 * 1 Jul 2013 Solution pumps 15 * 1 Jul 2013 Nitric acid manufacturing assets: Ammonia liquid filtering vessels (incorporating filters) 25 * 1 Jul 2013 Ammonia vapour filtering vessels (incorporating filters) 20 * 1 Jul 2013 Ammonia/air mixers 20 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating housing and filters) 25 * 1 Jul 2013 Compressors (incorporating drives) 25 * 1 Jul 2013 Tail gas expanders 25 * 1 Jul 2013 Conversion and absorption assets: Absorber columns (including bleachers) 25 * 1 Jul 2013 Catalyst filters 25 * 1 Jul 2013 Converters 25 * 1 Jul 2013 Cooler condensers: Zirconium 25 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid heaters: Zirconium 20 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid pumps 15 * 1 Jul 2013 Nitrous oxide (NOx) abaters 25 * 1 Jul 2013 Weak acid tanks 30 * 1 Jul 2013 Heat exchangers: Air coolers and heaters 25 * 1 Jul 2013 Ammonia vapourisers 20 * 1 Jul 2013 Gas coolers and heaters 20 * 1 Jul 2013 Superheaters 15 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Nitric acid storage assets: Scrubbers 20 * 1 Jul 2013 Tanks 25 * 1 Jul 2013 Support assets - see above in Ammonia manufacturing assets, support assets Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Ethanol manufacturing assets: Cooking assets: Filters and strainers 15 * 1 Jul 2012 Flash tanks 20 * 1 Jul 2012 Jet cookers 10 * 1 Jul 2012 Liquefaction tanks (including cook tubes and slurry tanks) 20 * 1 Jul 2012 Meal mixers 15 * 1 Jul 2012 Distillation and purification assets: Distillation columns 25 * 1 Jul 2012 Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) 25 * 1 Jul 2012 Reboilers 20 * 1 Jul 2012 Side stream strippers 20 * 1 Jul 2012 Feedstock handling and storage assets: Grain assets: Cleaning assets (including magnetic separators, screeners and sieves) 20 * 1 Jul 2012 Conveyor belt weighers 15 * 1 Jul 2012 Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) 15 * 1 Jul 2012 Hoppers (including weigh hoppers) 25 * 1 Jul 2012 Milling machines (including hammer and roller mills) 20 * 1 Jul 2012 Silo aerators 15 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Starch tanks 25 * 1 Jul 2012 Molasses assets: Dam covers 12 * 1 Jul 2012 Dam liners 20 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Receival station control systems 10 * 1 Jul 2012 Receival troughs (incorporating protective cladding, rails and roofing) 40 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Fermentation assets: Chillers 20 * 1 Jul 2012 Fermentation tanks 30 * 1 Jul 2012 Scrubbers 20 * 1 Jul 2012 Yeast propagation vessels 20 * 1 Jul 2012 Yeast recovery assets (molasses feedstock): Centrifugal separators 20 * 1 Jul 2012 Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) 20 * 1 Jul 2012 Hoppers, mixing tanks and storage tanks 25 * 1 Jul 2012 Stillage assets: Distillers grain assets: Centrifugal decanters 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) 20 * 1 Jul 2012 Evaporators 25 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Rotary drum dryers 20 * 1 Jul 2012 Stillage and syrup tanks 25 * 1 Jul 2012 Dunder and stillage assets (molasses feedstock): Conveyors and hoppers for fertiliser additives 15 * 1 Jul 2012 Dam covers 12 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Tanks (including fertiliser additive mixing and buffer tanks) 20 * 1 Jul 2012 Support and other assets: Additive dosing systems (including pipes, pumps and tanks): Plastic 5 * 1 Jul 2012 Other 20 * 1 Jul 2012 Air compression assets: Air compressors 15 * 1 Jul 2012 Air drying and filtering systems 12 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Blowers and fans 20 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2012 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2012 Cooling towers 20 * 1 Jul 2012 Dust collection systems (including baghouses, cyclones and other dust collection assets) 20 * 1 Jul 2012 Heat exchangers (excluding column reboilers) 15 * 1 Jul 2012 Laboratory assets: Analysers 10 * 1 Jul 2012 Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) 10 * 1 Jul 2012 Piping assets: Flow meters 10 * 1 Jul 2012 Pipes 25 * 1 Jul 2012 Valves 10 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Safety assets: Fire control and alarm assets - see Table B Gas detectors: Fixed 10 * 1 Jul 2012 Portable 4 * 1 Jul 2012 Tanker filling assets: Automated dispensing systems 10 * 1 Jul 2012 Automatic tank gauges 10 * 1 Jul 2012 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 Hoses 2 * 1 Jul 2012 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2012 Meters and metering systems 7 * 1 Jul 2012 Overfill protection systems 10 * 1 Jul 2012 Tanks: Chemical tanks (including clean-in-place (CIP) tanks): Plastic 15 * 1 Jul 2012 Other 20 * 1 Jul 2012 Ethanol and petroleum tanks: Stainless steel 30 * 1 Jul 2012 Other 25 * 1 Jul 2012 Water tanks (including condensate collection tanks) 25 * 1 Jul 2012 Vapour condensers 20 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding effluent pond covers) 25 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Effluent channels and ponds 40 * 1 Jul 2012 Pond covers 12 * 1 Jul 2012 Pond liners 20 * 1 Jul 2012 Water filtration assets (including ion exchange assets and reverse osmosis assets) 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 20 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 Human pharmaceutical and medicinal product manufacturing (18410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets: Bench top autoclaves 5 * 1 Jan 2004 Incubators 6 * 1 Jan 2004 Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers) 5 * 1 Jan 2004 Particle sizers 5 * 1 Jan 2004 Packaging assets: Accumulators 10 * 1 Jan 2004 Batch, barcode, label, and volume readers 10 * 1 Jan 2004 Blister pack packaging machines 10 * 1 Jan 2004 Blow-fill-seal (BFS) machines 12 * 1 Jan 2004 Bottle and vial inverters and blowers 10 * 1 Jan 2004 Bottle and vial unscramblers 10 * 1 Jan 2004 Bundlers and bundle packing machines 10 * 1 Jan 2004 Cappers and sealers (including tamper proof sealers) 10 * 1 Jan 2004 Cartoners 10 * 1 Jan 2004 Check weighers 10 * 1 Jan 2004 Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers) 12 * 1 Jan 2004 Desiccant and cotton wool depositors/inserters 10 * 1 Jan 2004 Dropper and leaflet inserters 10 * 1 Jan 2004 Flaming stations 10 * 1 Jan 2004 Flow wrappers and shrink wrappers 10 * 1 Jan 2004 Ink jet batch label printers 7 * 1 Jan 2004 Labelling machines 10 * 1 Jan 2004 Palletisers 10 * 1 Jan 2004 Pinhole inspectors 10 * 1 Jan 2004 Robotic pick and place packaging machines 10 * 1 Jan 2004 Sleevers 10 * 1 Jan 2004 Tablet/capsule fillers, feeders and counters 10 * 1 Jan 2004 Production assets: Autoclaves (for terminal sterilisation) 10 * 1 Jan 2004 Drying ovens 10 * 1 Jan 2004 Encapsulators 10 * 1 Jan 2004 Fluid bed dryers 12 * 1 Jan 2004 Granulators and mixer/granulators 12 * 1 Jan 2004 Homogenisers 7 * 1 Jan 2004 Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production 10 * 1 Jan 2004 Metal detectors 10 * 1 Jan 2004 Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) 10 * 1 Jan 2004 Sizing mills 10 * 1 Jan 2004 Tablet and capsule coating machines, coating drums and coating pans 12 * 1 Jan 2004 Tablet dedusters 10 * 1 Jan 2004 Tablet presses 10 * 1 Jan 2004 Vibrating sieves 10 * 1 Jan 2004 Raw material storage and dispensing assets: Demountable strong rooms 20 * 1 Jan 2004 Dispensing booths and associated air filtration systems 10 * 1 Jan 2004 Laminar flow benches and biohazard cabinets 8 * 1 Jan 2004 Safes 20 * 1 Jan 2004 Weighing scales 10 * 1 Jan 2004 Scientific medical and pharmaceutical research assets - see Table A Scientific research services (69100) Services: Air filtration systems 10 * 1 Jan 2004 Water purification plant 10 * 1 Jan 2004 Cleaning compound and toiletry preparation manufacturing (18510 to 18520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe polish manufacturing plant 13 ⅓ 1 Jan 2001 Other basic chemical product manufacturing (18910 to 18990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Explosives manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 13 ⅓ 1 Jan 2001 Polymer film and sheet packaging material manufacturing (19110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Extrusion assets: Extruder dies 15 * 1 Jul 2014 Extruders and co-extruders (incorporating barrels, screws, towers and treatment units, but excluding dies) 20 * 1 Jul 2014 Heat exchangers 15 * 1 Jul 2014 Laminating machines 20 * 1 Jul 2014 Packaging assets: Labelling machines 7 * 1 Jul 2014 Palletisers 12 * 1 Jul 2014 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2014 Pouch and bag making machines 10 * 1 Jul 2014 Printing assets - see Table A Printing (16110) Racking machines 25 * 1 Jul 2014 Recycling machines 10 * 1 Jul 2014 Resin preparation assets (including hoppers mixers/blenders and weigh batchers) 15 * 1 Jul 2014 Slitting machines and perforation units 15 * 1 Jul 2014 Support assets: Air compressors and receivers 15 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Control system assets (including control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs)) 10 * 1 Jul 2014 Jib cranes 15 * 1 Jul 2014 Laboratory assets: Generally 15 * 1 Jul 2014 Laboratory analysers 10 * 1 Jul 2014 Silos 25 * 1 Jul 2014 Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) 10 * 1 Jul 2014 Rigid and semi-rigid polymer product manufacturing (19120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Agglomerators, shredders, granulators and grinders 10 * 1 Jul 2016 Air compressor systems (incorporating compressor, drier and receiver) - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Annealing ovens 25 * 1 Jul 2016 Bagging and de-bagging machines 15 * 1 Jul 2016 Bandsaws 10 * 1 Jul 2016 Bending machines 10 * 1 Jul 2016 Bins 10 * 1 Jul 2016 Blow moulding machines 13 * 1 Jul 2016 Boilers - see Table B Boilers Chilled water plant (incorporating chiller, pipes, pumps etc) 12 * 1 Jul 2016 Control system assets - see Table B Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) Conveyor systems (including framework) 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Die carts 15 * 1 Jul 2016 Driers (pellet or resin) 10 * 1 Jul 2016 Drop testers and strength testers 16 * 1 Jul 2016 Extruder dies: Foamed polyethylene (PE) or extruded polystyrene extruder dies 10 * 1 Jul 2016 Generally 12 * 1 Jul 2016 Extruders: Foamed polyethylene (PE) or extruded polystyrene extruders 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Flange makers (pipes) and belling machines 10 * 1 Jul 2016 Forklifts - see Table B Forklifts Granule transfer assets (including feeders, loaders, and vacuum transfer systems) 10 * 1 Jul 2016 Heat exchangers 15 * 1 Jul 2016 Hydraulic power packs 12 * 1 Jul 2016 Hydraulic presses 10 * 1 Jul 2016 Injection moulding machines (incorporating hydraulic power packs but excluding moulds): Expanded polystyrene and expanded polypropylene moulding machines 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Laboratory assets: Generally 15 * 1 Jul 2016 Laboratory analysers 10 * 1 Jul 2016 Lifting platforms (including scissor lifts) 15 * 1 Jul 2016 Moulds: Expanded polystyrene and expanded polypropylene moulds 4 * 1 Jul 2016 Generally 8 * 1 Jul 2016 Mould heaters, die heaters and coolers 10 * 1 Jul 2016 Offset rollers, hot stamping machines, ink jet coders and printers and indent printers 5 * 1 Jul 2016 Overhead gantry cranes - see Table B Cranes (gantry and overhead) Palletisers - see Table B Packaging assets, palletisers and depalletisers Pipe cutters 10 * 1 Jul 2016 Pipe winders 12 * 1 Jul 2016 Pits 15 * 1 Jul 2016 Plastic welders 9 * 1 Jul 2016 Polystyrene pre-expanders 10 * 1 Jul 2016 Pullers/haul-offs/haul-throughs/Caterpillar pullers 10 * 1 Jul 2016 Pumps (including hydraulic, water and vacuum) 8 * 1 Jul 2016 Punch machines 5 * 1 Jul 2016 Racking 20 * 1 Jul 2016 Rainwater collection systems (incorporating pipes, tanks, and pumps) 15 * 1 Jul 2016 Resin preparation assets (including hoppers, mixers/blenders, and batch weighing) 15 * 1 Jul 2016 Robot control pendants 5 * 1 Jul 2016 Robots - see Table B Robots (industrial) Safety fencing 15 * 1 Jul 2016 Screen changers 12 * 1 Jul 2016 Silos: Bag silos for expanded polystyrene beads 10 * 1 Jul 2016 Generally - see Table B Silos Splitting/skiving machines 9 * 1 Jul 2016 Transformers 20 * 1 Jul 2016 Trimming machines 12 * 1 Jul 2016 Water baths/tanks, spray tanks, vacuum cooling 15 * 1 Jul 2016 Water tanks 15 * 1 Jul 2016 Polymer product and rubber product manufacturing (19130 to 19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 Paint and coatings manufacturing (19160) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ink factory plant 20 1 Jan 2001 Paint and coatings manufacturing assets: Air compressors 10 * 1 Jul 2013 Bead mills 20 * 1 Jul 2013 Bulk storage tanks 25 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Disperser and mixer motors 15 * 1 Jul 2013 Dispersers 20 * 1 Jul 2013 Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2013 Filling and packing assets: Conveyors 15 * 1 Jul 2013 Denesters 10 * 1 Jul 2013 Filling machines 15 * 1 Jul 2013 Filtration assets 15 * 1 Jul 2013 Labellers (including laser coders and label applicators) 7 * 1 Jul 2013 Printers 7 * 1 Jul 2013 Robotic palletisers 10 * 1 Jul 2013 Wrappers 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Hoists 10 * 1 Jul 2013 Mixers 20 * 1 Jul 2013 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 Piping assets: Manifolds 20 * 1 Jul 2013 Meters 10 * 1 Jul 2013 Piping 25 * 1 Jul 2013 Pumps 10 * 1 Jul 2013 Racking: External 15 * 1 Jul 2013 Internal 20 * 1 Jul 2013 Scales 10 * 1 Jul 2013 Spray booths 15 * 1 Jul 2013 Testing assets: Air conditioning assets (including room units and split systems) 8 * 1 Jul 2013 Gloss meters 10 * 1 Jul 2013 Ovens 15 * 1 Jul 2013 Spectrometers 10 * 1 Jul 2013 Viscometers 10 * 1 Jul 2013 Vacuum lifters 10 * 1 Jul 2013 Non-metallic mineral product manufacturing (20100 to 20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 Glass and glass product manufacturing (20100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Container glass and flat (float) glass manufacturing assets: Ancillary assets: Blowers and fans 25 * 1 Jul 2008 Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors) 25 * 1 Jul 2008 Ducting, pipes and piping 40 * 1 Jul 2008 Steelwork structures (including gantries, platforms and walkways) 40 * 1 Jul 2008 Vacuum pumps: Liquid ring pumps 10 * 1 Jul 2008 Oil sealed pumps 20 * 1 Jul 2008 Annealing lehrs 25 * 1 Jul 2008 Batch house assets: Cullet handling and return assets: Cullet crushers 25 * 1 Jul 2008 Scraping conveyor systems: Container glass 12 * 1 Jul 2008 Flat glass 25 * 1 Jul 2008 Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers) 25 * 1 Jul 2008 Silos 40 * 1 Jul 2008 Coating assets (cold and hot end) 12 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) 25 * 1 Jul 2008 Float baths 25 * 1 Jul 2008 Forehearths 12 * 1 Jul 2008 Forming machines (incorporating shearing and distribution systems) 12 * 1 Jul 2008 Glass furnace assets: Batch chargers 12 * 1 Jul 2008 Exhaust stacks: Brick lined 40 * 1 Jul 2008 Steel 12 * 1 Jul 2008 Furnace support assets (including bubbler systems and electro boost systems) 12 * 1 Jul 2008 Furnace tanks 12 * 1 Jul 2008 Regenerators and recuperators 12 * 1 Jul 2008 Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars) 12 * 1 Jul 2008 Inspection assets 10 * 1 Jul 2008 Lehr stackers 12 * 1 Jul 2008 Moulds 2 * 1 Jul 2008 Glass product manufacturing assets: Automotive glass product manufacturing assets: CNC controlled edgers and grinders 15 * 1 Jul 2009 CNC controlled scorers and cutters 15 * 1 Jul 2009 Inspection assets: Automotive laminated glass product inspection assets (including automated distortion checking assets and conveyors) 15 * 1 Jul 2009 Automotive toughened glass product inspection assets (including thermal imaging testing assets) 10 * 1 Jul 2009 Post-processing assets used in automotive laminated glass production and toughened glass production processes: Automated back window soldering units 10 * 1 Jul 2009 Others (including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling) 15 * 1 Jul 2009 CNC machines 7 * 1 Jul 2009 Control systems (excluding personal computers) 10 * 1 Jul 2009 Cutting tables: Automated cutting and break-out tables 10 * 1 Jul 2009 Laminated glass cutting tables 10 * 1 Jul 2009 Manual cutting tables (including air float tables) 15 * 1 Jul 2009 Digital printing assets: Digital printers 5 * 1 Jul 2009 Dryers 12 ½ * 1 Jul 2009 Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots) 15 * 1 Jul 2009 Drilling and/or milling machines (including horizontal and vertical drilling machines) 10 * 1 Jul 2009 Edgers: Arrissing machines 8 * 1 Jul 2009 Horizontal double edgers 10 * 1 Jul 2009 Straight line edgers and bevellers 7 * 1 Jul 2009 Glass handling and storage assets: Automated loaders and unloaders (used with automated cutting tables, laminating lines, toughening lines etc) 10 * 1 Jul 2009 Bulk glass handling assets: Straddle carriers 10 * 1 Jul 2009 Vertical glass handlers (sideloaders, tuning forks) 17 * 1 Jul 2009 Cranes (gantry and overhead) 25 * 1 Jul 2014 Racks (including A-frame racks, hydraulic concertina racks and freefall racks) 20 * 1 Jul 2009 Steel grabs 12 * 1 Jul 2009 Trolleys 7 * 1 Jul 2009 Vacuum lifters and scissor grabs 8 * 1 Jul 2009 Vertical masts and other elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 67200), elevating work platforms (EWPs) Glass laminating assets (including assembly clean room assets, autoclaves, heaters, laminating lehr furnaces, ovens, pre-presses, presses and vacuum bag furnaces) 15 * 1 Jul 2009 Glass toughening (tempering) assets: Furnaces and quenches used in toughening, bending/toughening and bending/slumping 20 * 1 Jul 2009 Heat soaking ovens 20 * 1 Jul 2009 Glass washing machines 10 * 1 Jul 2009 Plastic film applicators (spotstick machines) 8 * 1 Jul 2009 Screen printing assets - see Table A Printing (16110) Support assets: Air compressors 20 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Waterjet cutting machines 10 * 1 Jul 2009 Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category Ceramic product manufacturing (20210 to 20290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clay brick and paver manufacturing assets: Box feeders 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors 20 * 1 Jul 2011 Cutters 15 * 1 Jul 2011 De-hackers (excluding robots) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Extruders 15 * 1 Jul 2011 Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) 10 * 1 Jul 2011 Kiln/dryer/transfer car track work 12 * 1 Jul 2011 Kiln/dryer cars 10 * 1 Jul 2011 Kilns 20 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Setting assets (excluding robots) 20 * 1 Jul 2011 Transfer cars 15 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Pottery plant 20 1 Jan 2001 Rapid fire shuttle kilns (used in the manufacture of ceramic tiles) 13 ⅓ 1 Jan 2001 Cement manufacturing (20310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cooling assets: Air to air coolers 20 * 1 Jul 2011 Evaporation coolers: Cement coolers 20 * 1 Jul 2011 Conditioning towers (incorporating spray systems) 20 * 1 Jul 2011 Grate coolers (incorporating grate conveyor and quenching fans) 25 * 1 Jul 2011 Drying assets: Fluid bed dryers 20 * 1 Jul 2011 Hot gas generators 15 * 1 Jul 2011 Rotary dryers 20 * 1 Jul 2011 Electrical installation assets (including cabling): Power generators 15 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Transformers 20 * 1 Jul 2011 Emissions control assets: Dedusting fans 20 * 1 Jul 2011 Particulate filtering assets (excluding filter units incorporated in kiln bypass systems): Bagfilter systems (incorporating housing and filters) 20 * 1 Jul 2011 Electrostatic precipitators 20 * 1 Jul 2011 Stacks (excluding stacks incorporated in kiln bypass systems) 25 * 1 Jul 2011 Milling assets (used for raw material and cement milling including gearbox and drives): Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) 20 * 1 Jul 2011 Roller mills (vertical) (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Roller presses 20 * 1 Jul 2011 Separators/classifiers (including single and multi cyclones) 15 * 1 Jul 2011 Preheat and clinker production assets: Cyclone preheaters (incorporating tower structure, lifts, cyclones, precalciners, ducts, inlet chambers and meal pipes) 20 * 1 Jul 2011 Kilns (incorporating kiln shell, inlet chamber, roller stations, thrust unit, kiln hood, burner and drive) 25 * 1 Jul 2011 Kiln bypass systems (incorporating bypass ducts, heat exchangers, spray towers, filter units, ID fans and stacks) 10 * 1 Jul 2011 Kiln guns 5 * 1 Jul 2011 Kiln shell scanners 10 * 1 Jul 2011 Quarrying assets: Construction material mining assets - see Table A Construction material mining (09110 to 09190) Scrapers 7 * 1 Jul 2011 Storage, handling and packing assets: Conveyor systems (mechanical and pneumatic types incorporating structures, moving media, gearboxes, motors, fans, feeders, flowgates, feed valves and weighers): Mechanical: Belt, screw, drag chain, apron/pan conveyors 15 * 1 Jul 2011 Bucket elevators 20 * 1 Jul 2011 Pneumatic: Air lift elevators 15 * 1 Jul 2011 Air slides 15 * 1 Jul 2011 Hoppers, bins and tanks 20 * 1 Jul 2011 Packaging assets: Packing/bagging machines 15 * 1 Jul 2011 Palletisers 15 * 1 Jul 2011 Wrappers 10 * 1 Jul 2011 Pressure vessels (other than air/shock blast units) 25 * 1 Jul 2011 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wetslag, or at port facilities) 40 * 1 Jan 2004 Steel, generally 30 * 1 Jan 2004 Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004 Stockpile assets: Reclaim tunnels 25 * 1 Jul 2011 Reclaimers 25 * 1 Jul 2011 Stackers 25 * 1 Jul 2011 Unloading/loading assets: Bulk loading devices (including loading spouts and telescopic chutes) 10 * 1 Jul 2011 Railcar and truck unloaders (including pump unloading and vacuum pressure unloading systems) 20 * 1 Jul 2011 Ship unloading/loading assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Weighbridges 20 * 1 Jul 2011 Support assets: Air compression assets: Packaged air compressors (compressor, drier and receiver in one integrated unit) 10 * 1 Jul 2011 Other air compressor systems 15 * 1 Jul 2011 Air/shock blast units 8 * 1 Jul 2011 Control systems (process and safety control systems incorporating PLCs, cabling, monitors, sensors and switchgear, but excluding software) 10 * 1 Jul 2011 Cranes 20 * 1 Jul 2011 Hoists 20 * 1 Jul 2011 ID (induced draught) fans 15 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Testing equipment: Generally (including spectrometers, gas chromatographs, titrators, calorimeters, laser granulometers, photometers, moisture analysers, drying ovens) 8 * 1 Jul 2011 Raw material analysers 5 * 1 Jul 2011 XRF/XRD analysers 5 * 1 Jul 2011 Plaster product manufacturing (20320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Plasterboard and cornice manufacturing assets: General: Bins 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors (including belt conveyors, belt stacker conveyors, bucket elevators and screw conveyors) 20 * 1 Jul 2011 Dust collection assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2011 Dust detectors 5 * 1 Jul 2011 Fans/blowers (excluding blowers used with hot pits) 20 * 1 Jul 2011 Feeders 15 * 1 Jul 2011 Flow meters 10 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Lump breakers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Rotary valves 15 * 1 Jul 2011 Silos (steel) 20 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Plaster milling assets: Bulk bag handling assets 20 * 1 Jul 2011 Calciners 20 * 1 Jul 2011 Grinding/hammer mills 20 * 1 Jul 2011 Heat generators 15 * 1 Jul 2011 Hot pits: Blowers 12 * 1 Jul 2011 Vessels 20 * 1 Jul 2011 Stucco coolers 20 * 1 Jul 2011 Plasterboard/cornice plant assets: Chillers (volumetric air-cooled) 15 * 1 Jul 2011 Dry end handling assets (including bookers, cascades, conveyors and stackers) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Dunnage assets used to make dunnage 25 * 1 Jul 2011 Forming line assets (including belt conveyors and roller conveyors) 20 * 1 Jul 2011 Forming plates 10 * 1 Jul 2011 Forming station assets (excluding forming plates and pin mixers) 20 * 1 Jul 2011 Hydropulpers 25 * 1 Jul 2011 Knives (used for plasterboard or cornice) 25 * 1 Jul 2011 Paper and tape assets (including creasers, magazines, splicing assets, tape rollers, tension stations and unwinders) 20 * 1 Jul 2011 Pin mixers 13 * 1 Jul 2011 Printers 5 * 1 Jul 2011 Start-up pullers (used for cornice) 20 * 1 Jul 2011 Wet-end-transfer assets (including conveyors, dryer in-feeds, turners) 20 * 1 Jul 2011 Ready-mixed concrete manufacturing (20330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors 10 * 1 Jul 2014 Air dryers 10 * 1 Jul 2014 Bins (including weigh bins, but excluding concrete bins) 15 * 1 Jul 2014 CCTV systems 5 * 1 Jul 2014 Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Chillers 15 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors 20 * 1 Jul 2014 Dust extraction systems 15 * 1 Jul 2014 Fuel storage assets: Card reading systems 6 * 1 Jul 2014 Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) 10 * 1 Jul 2014 Pumps 10 * 1 Jul 2014 Tanks 25 * 1 Jul 2014 Hoppers (including weigh hoppers) 15 * 1 Jul 2014 Mixers used in wet ready-mixed plants 15 * 1 Jul 2014 Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) 10 * 1 Jul 2014 Silos 30 * 1 Jul 2014 Slump stands 10 * 1 Jul 2014 Testing assets: Concrete testers 10 * 1 Jul 2014 Ovens 8 * 1 Jul 2014 Truck transit mixers: Mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching trucks: Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) 10 * 1 Jul 2014 Waste water treatment assets: Catchment and settlement ponds 20 * 1 Jul 2014 Concrete slurry pumps 3 * 1 Jul 2014 Polyethylene (PE) water tanks 8 * 1 Jul 2014 Water pumps 5 * 1 Jul 2014 Concrete product manufacturing (20340) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Concrete block, brick and paver manufacturing assets: Batching and mixing assets: Bins (excluding concrete bins) 15 * 1 Jul 2011 Colour dosing assets 12 * 1 Jul 2011 Colour tanks (incorporating stirrers) 15 * 1 Jul 2011 Hoppers 15 * 1 Jul 2011 Mixers 15 * 1 Jul 2011 Block/brick/paver making assets: Block/brick/paver making machines 15 * 1 Jul 2011 Moulds 5 * 1 Jul 2011 Splitters 10 * 1 Jul 2011 Curing assets: Boilers (including steam generators) 20 * 1 Jul 2011 Drying chambers 25 * 1 Jul 2011 Elevators/lowerators (including loaders/unloaders) 15 * 1 Jul 2011 Racks (excluding racks fixed to drying chambers) 5 * 1 Jul 2011 Transfer car (incorporating finger cars) track works 15 * 1 Jul 2011 Transfer cars (incorporating finger cars) 15 * 1 Jul 2011 General assets: Control systems 10 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Plates 10 * 1 Jul 2011 Palletising and packaging assets: Cubing assets (including cubers, doublers and squeezers) 15 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Concrete roof tile manufacturing assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Applicator batching assets (including hoppers, mixers and tanks, but excluding batching assets for anti-scuff hot glue/max applicators and oil applicators) 15 * 1 Jul 2012 Applicators: Anti-scuff hot glue/wax 10 * 1 Jul 2012 General (including colour, sealer and sheen) 20 * 1 Jul 2012 Oil (excluding oil tanks) 10 * 1 Jul 2012 Bins 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Curing assets: Boilers 20 * 1 Jul 2012 Curing bays: Concrete 25 * 1 Jul 2012 Foam sandwich (incorporating insulated panel walls, roof and doors) 10 * 1 Jul 2012 Rackers/derackers (including loaders/unloaders) 20 * 1 Jul 2012 Racks (used in curing bays) 10 * 1 Jul 2012 Depalleters 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Hoppers 15 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Packaging assets: General (including collectors, compilers and cranes) 20 * 1 Jul 2012 Robots 10 * 1 Jul 2012 Shrink wrappers 10 * 1 Jul 2012 Strapping assets 10 * 1 Jul 2012 Wrapping assets 10 * 1 Jul 2012 Plates: General 7 * 1 Jul 2012 Trim (including plates used for barge and ridge tiles) 5 * 1 Jul 2012 Fibre cement building boards manufacturing assets: Curing assets: Autoclaves (incorporating rails) 30 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Chargers (including traversers) 15 * 1 Jul 2012 Trackwork 20 * 1 Jul 2012 Trolley chain hauling systems (incorporating chains, gearboxes, motors and tappets) 15 * 1 Jul 2012 Trolley transfer platforms (including transversals) 20 * 1 Jul 2012 Trolleys (including trucks) used inside and outside autoclaves 10 * 1 Jul 2012 Trolleys (including trucks) used only outside autoclaves 20 * 1 Jul 2012 Tunnels (including steamers) 25 * 1 Jul 2012 Finishing line and packaging assets: Applicators (including coating and sealing applicators) 7 * 1 Jul 2012 Drying tunnels (including heating ovens) 10 * 1 Jul 2012 Machining assets (including sanding and trimming assets) 15 * 1 Jul 2012 Printers 5 * 1 Jul 2012 Robots 10 * 1 Jul 2012 General assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Dust collection assets 20 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Stackers/unstackers (including pilers/unpilers) 15 * 1 Jul 2012 Steel templates 7 * 1 Jul 2012 Manufacturing, trimming and pressing assets: Cranes (used to load boards into presses and unload boards from presses) 15 * 1 Jul 2012 Guillotines 20 * 1 Jul 2012 Hatschek machines (including tub machines) 25 * 1 Jul 2012 Presses 20 * 1 Jul 2012 Scrap return assets (including pulpers and shredders) 15 * 1 Jul 2012 Trimmers 20 * 1 Jul 2012 Storage, preparation and mixing assets: Ball mills 25 * 1 Jul 2012 Batching vessels (including feeding vessels) (excluding silica thickener vessels) 20 * 1 Jul 2012 Classifiers (including cyclones) 15 * 1 Jul 2012 Hoppers 20 * 1 Jul 2012 Hydropulpers 20 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Refiners 20 * 1 Jul 2012 Storage tanks (including silica thickener vessels) 25 * 1 Jul 2012 Prefabricated concrete product manufacturing assets: Air compressors 10 * 1 Jul 2013 Automated panel manufacturing assets: Automated trowel machines (incorporating crane and trowel) 15 * 1 Jul 2013 Concrete distribution stations: Distributors 10 * 1 Jul 2013 Flying buckets 10 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Curing chambers 25 * 1 Jul 2013 Laser beam alignment systems 10 * 1 Jul 2013 Pallet cleaning machines 15 * 1 Jul 2013 Pallet receivable stands (excluding pallet vibrating stands) 20 * 1 Jul 2013 Pallet transport systems: Pallet drive mechanisms (incorporating drive units, motors, sensors and wheels) 10 * 1 Jul 2013 Track work 20 * 1 Jul 2013 Transversals (including continuous transfer wagons) 10 * 1 Jul 2013 Pallet vibrating stands 10 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Rack feeders 15 * 1 Jul 2013 Shutter cleaning machines 15 * 1 Jul 2013 Shutter transporting assets (including automated roller conveyors) 15 * 1 Jul 2013 Shutters 8 * 1 Jul 2013 Turning machines (including flippers and tilting assets) 20 * 1 Jul 2013 Buckets (including kibbles, skips and tippers) 6 * 1 Jul 2013 Casting tables 10 * 1 Jul 2013 Concrete manufacturing assets: Bins (excluding concrete bins) 15 * 1 Jul 2013 Conveyors 20 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Mixers 15 * 1 Jul 2013 Concrete testers 10 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Lifting gear (including chains, lugs and swivels) 7 * 1 Jul 2013 Moulds 10 * 1 Jul 2013 Pipe manufacturing assets: Cage machines 20 * 1 Jul 2013 Load testers 25 * 1 Jul 2013 Moulds 7 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Pipe making machines 20 * 1 Jul 2013 Prestressing assets 10 * 1 Jul 2013 Shutter saws 7 * 1 Jul 2013 Steel cutters and benders 7 * 1 Jul 2013 Trowel machines 4 * 1 Jul 2013 Work tables 10 * 1 Jul 2013 Silos 30 * 1 Jul 2012 Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 Iron smelting and steel manufacturing (21100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used in common in iron smelting and steel manufacturing processes: Automated guided vehicles (AGVs) 20 * 1 Jul 2010 CCTV system 3 * 1 Jul 2010 Coil cars (including hydraulic sliding floor plates) 13 * 1 Jul 2010 Coil car tracks and rails 7 * 1 Jul 2010 Control systems assets: Instruments (including temperature probes, control panels, gas analysers, location sensors, carbon monoxide monitors, pressure controls, temperature controls, pyrometers, strip position sensors, gamma ray detectors, hot metal detectors, x-ray gauges, width gauges, thickness gauges) 7 * 1 Jul 2010 Programmable logic controllers (PLCs) and distributed control systems (DCS) 10 * 1 Jul 2010 Uninterruptible power supplies (UPS) 5 * 1 Jul 2010 Cranes and gantries 20 * 1 Jul 2010 Electricity distribution, generation or transmission assets: Aerials or underground cables 30 * 1 Jul 2010 Electronic protection relays 10 * 1 Jul 2010 High voltage switchgear 25 * 1 Jul 2010 Transformers 20 * 1 Jul 2010 Use any relevant determinations made in Electricity supply (26110 to 26400) for any other electricity distribution, generation or transmission assets Gasometers 30 * 1 Jul 2010 Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail freight and passenger transport services (47100 to 47200) Rolls for mill roll stands (including roughing mill rolls, finishing mill rolls and skin conditioning mill rolls) 2 * 1 Jul 2010 Roller tables (incorporating gearboxes, motors, drives, rolls, table frames, aprons, side guards and foundations) 15 * 1 Jul 2010 Scale or transfer car rail tracks and turntables 20 * 1 Jul 2010 Scale or transfer cars (incorporating cable reel and drive units) 20 * 1 Jul 2010 Ship ore unloaders 20 * 1 Jul 2010 Slag processing assets: Crushers 20 * 1 Jul 2010 Granulators 15 * 1 Jul 2010 Slag pots 20 * 1 Jul 2010 Slag pot carriers 10 * 1 Jul 2010 Stacks (including flare off stacks (incorporating burners and derricks)) 20 * 1 Jul 2010 Stackers, reclaimers, stacker/reclaimers and sequencers 25 * 1 Jul 2010 Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: BOS vessels (incorporating motors, gearboxes, bull gear, vessel, torsion bar, lube pumps, pulse generators, tacho generators, brakes, limit switches, pressure switches and support structures) 10 * 1 Jul 2010 Desulphurising lances (incorporating masts, winch control boxes, hydraulic cylinders carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Electric arc furnaces (EAFs) 10 * 1 Jul 2010 Electrode control arms 10 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Electrostatic precipitators 15 * 1 Jul 2010 Primary and secondary scrubbers (incorporating support structure and spray systems) 20 * 1 Jul 2010 Waste gas radiation cooling systems (incorporating water sprays and ducts) 20 * 1 Jul 2010 Waste gas extractor fans and silencers 20 * 1 Jul 2010 Flux making assets: Kiln contact coolers (including agitator, agitator hydraulic system and rotary valves) 15 * 1 Jul 2010 Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Lime kiln discharge conveyors (incorporating structures, belts, pulleys, motors and gearboxes) 15 * 1 Jul 2010 Lime kilns (incorporating rollers, tyres, support structures, drives, motors and gearboxes) 25 * 1 Jul 2010 Raw material crushers and ball mills 15 * 1 Jul 2010 Grinders (incorporating motors, drive pullies and belts, drive shafts, roller crusher units and whizzer separators) 15 * 1 Jul 2010 Heat shielding for vessels incorporating supports 30 * 1 Jul 2010 Hot metal pots 20 * 1 Jul 2010 Lance pumps and motor assemblies 15 * 1 Jul 2010 Liquid oxygen lances (incorporating carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Liquid oxygen supply pipes 10 * 1 Jul 2010 Materials handling assets: Air blowers 15 * 1 Jul 2010 Bins 20 * 1 Jul 2010 Bucket elevators 20 * 1 Jul 2010 Conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Cyclones 10 * 1 Jul 2010 Hoppers, weigh hoppers, chutes, silos 20 * 1 Jul 2010 Scrap metal buckets, skips and stands 20 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Vibro feeders 15 * 1 Jul 2010 Vibrators 15 * 1 Jul 2010 Weighbridges (incorporating load cells) 20 * 1 Jul 2010 Pneumatic air tube systems (incorporating blower units) 20 * 1 Jul 2010 Scull breakers 10 * 1 Jul 2010 Secondary treatment assets: Composition adjustment stations (including Injection Reheating Up Temperature (IRUT) stations incorporating snorkels, support structures and motors) 20 * 1 Jul 2010 Ladle metallurgical furnaces (LMFs) 20 * 1 Jul 2010 Vacuum degassers (incorporating steam pumps and vacuum pumps) 10 * 1 Jul 2010 Slag rakes 10 * 1 Jul 2010 Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) 20 * 1 Jul 2010 Sub or sampling lances (incorporating motors, drives, gearboxes, limit switches, over speed switches, drums, cables and slow motors) 10 * 1 Jul 2010 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Launder distribution and collection systems 15 * 1 Jul 2010 Pipes and pipelines: Slurry disposal pipelines 15 * 1 Jul 2010 Water pipes 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps (including slurry disposal pumps) 15 * 1 Jul 2010 Settling ponds 30 * 1 Jul 2010 Tanks: Conditioner, slurry, polymer, liquid flocculants and mixer tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Blast furnace assets: Cast house assets: Cast house floor iron and slag runner systems, covers, and tilting spouts 5 * 1 Jul 2010 Cast house structure 40 * 1 Jul 2010 Common hydraulic systems 15 * 1 Jul 2010 Manipulators 15 * 1 Jul 2010 Mud guns 15 * 1 Jul 2010 Taphole drills 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Chimney mains 30 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Dust catchers (incorporating supporting structures) 15 * 1 Jul 2010 Excess gas bleeder systems 20 * 1 Jul 2010 Furnace top recovery turbine systems (incorporating hydraulic system, inlet and outlet mains and valves) 20 * 1 Jul 2010 Scrubbers (incorporating support structure and spray systems) 15 * 1 Jul 2010 Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics 15 * 1 Jul 2010 Waste gas collector mains and ducts 15 * 1 Jul 2010 Furnace proper assets: Furnace charging tops (incorporating charging valves and hydraulics) 15 * 1 Jul 2010 Furnace elevators 15 * 1 Jul 2010 Furnace shells (incorporating hearths, refractory linings, staves, probes, profile meters and sondes) 15 * 1 Jul 2010 Furnace support assets (including maintenance platforms and control and switch rooms) 15 * 1 Jul 2010 Furnace support structure (incorporating foundations) 40 * 1 Jul 2010 Hot blast system assets: Cold blast mains (incorporating snorts and mixer valves) 15 * 1 Jul 2010 Hot blast mains (incorporating bustle mains, back draught mains and tuyere stock) 15 * 1 Jul 2010 Stoves (incorporating refractory, shell, foundations, fan and valves) 30 * 1 Jul 2010 Stoves mixed gas main systems 15 * 1 Jul 2010 Materials handling assets: Furnace charging bins 15 * 1 Jul 2010 Furnace charging conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Furnace charging skip hoist 20 * 1 Jul 2010 Furnace charging skip tracks 30 * 1 Jul 2010 Furnace charging skips 15 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Torpedo cars 17 * 1 Jul 2010 Water treatment assets: Basins 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Valves and other non-pipe fittings 8 * 1 Jul 2010 Water distribution systems 10 * 1 Jul 2010 Water pumps 10 * 1 Jul 2010 Coke making assets: Coal screening assets: Crushers 20 * 1 Jul 2009 Hammer mills 15 * 1 Jul 2009 Hydrowashers 20 * 1 Jul 2009 Primary, secondary and tertiary screens and chutes 10 * 1 Jul 2009 Coke ovens batteries assets: Breeze basins 30 * 1 Jul 2009 Charging car rails 20 * 1 Jul 2009 Charging cars 20 * 1 Jul 2009 Coke ovens batteries (including ovens, doors, individual oven gas off takes from supply and extraction mains) 30 * 1 Jul 2009 Coke ploughs 15 * 1 Jul 2009 Coke transfer cars 25 * 1 Jul 2009 Coke wharves (including concrete end barriers and skids) 30 * 1 Jul 2009 Hot car spur lines 30 * 1 Jul 2009 Hot cars (incorporating locomotive, wagon, tray and bogies) 15 * 1 Jul 2009 Quenchers (incorporating stack structures, water tanks, pipes, pumps, sprays, pneumatic systems and water pump pits) 15 * 1 Jul 2009 Ram tracks and live rails 30 * 1 Jul 2009 Rams 30 * 1 Jul 2009 Coke ovens gas by-products assets: Acid compound assets: Acid compound structures, pumps, overflow and storage tanks 15 * 1 Jul 2009 Ammonia absorbers (including pumps, ammonia storage tanks, and distribution pipes including valves) 15 * 1 Jul 2009 Ammonia plant assets: Ammonia incinerators, ammonia stills, tanks, decanters, pumps, condensers (including support structures, stacks) 15 * 1 Jul 2009 Benzine, toluene and xylene plant assets: Distillation columns, dephlegorators, pumps, tanks, coolers, condensers and pre heaters 30 * 1 Jul 2009 Benzol scrubbers (including pumps and distribution pipe work including valves) 35 * 1 Jul 2009 Exhausters (including support structures and hydraulic systems) 5 * 1 Jul 2009 Final coolers 35 * 1 Jul 2009 Napthalene plant assets: Sludge tanks, pre heaters, distillation columns, tanks, decanters, condensers, and pumps 35 * 1 Jul 2009 Primary cooler assets: Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 40 * 1 Jul 2009 Sulphate plant assets: Feed tanks, evaporators, centrifuge units, conveyors (including belts, structures, drives and chutes, jet condensers, hot water tanks, driers including chutes, drives, and support structures, pumps, vibrating screens, cyclones, and scraper conveyors) 10 * 1 Jul 2009 Tar plant assets: Decanters, make tanks (incorporating scrapers and drives, storage tanks, steam and electric pumps, liquor tank and strainers) 15 * 1 Jul 2009 Tar precipitators 20 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Baghouses 20 * 1 Jul 2009 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 20 * 1 Jul 2009 Dust collection systems, dust drop out boxes and dust disposal rotary valves (incorporating motors and gearboxes) 20 * 1 Jul 2009 Fume extraction hoods 20 * 1 Jul 2009 Waste gas collector mains and ducts 25 * 1 Jul 2009 Materials handling assets: Bins (including furnace coke, dust disposal bins) 20 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 15 * 1 Jul 2009 Conveyor systems transfer houses 15 * 1 Jul 2009 Feed bunkers 15 * 1 Jul 2009 Motorised feeders 15 * 1 Jul 2009 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 25 * 1 Jul 2009 Hot strip mill assets: Coil and slab weighers 15 * 1 Jul 2010 Coil box and crop shear assets: Coil boxes (incorporating side guard drives and transfer mechanism assemblies) 8 * 1 Jul 2010 Coil box shear and scale breakers 17 * 1 Jul 2010 Crop shears (incorporating assemblies and main drive motors) 17 * 1 Jul 2010 Crop shear maintenance jigs and pinch rolls 15 * 1 Jul 2010 Transfer bed oxy cutting stations 15 * 1 Jul 2010 Coil handling assets: Cooling tunnel ventilation fans 10 * 1 Jul 2010 Cooling tunnel conveyors 13 * 1 Jul 2010 Marking machines 15 * 1 Jul 2010 De-scaling systems (incorporating scale breakers, nozzles, pipe works, valves and high pressure pumps) 10 * 1 Jul 2010 Down coiler assets (including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drives)) 15 * 1 Jul 2010 Finishing mill assets: Finishing mill flumes 20 * 1 Jul 2010 Finishing mills (incorporating mill stands, side guides, strippers, screw downs, drive shafts, pinion boxes, main drive motors, transformers, loopers, grease systems, oil circulation systems, and hydraulic systems) 20 * 1 Jul 2010 Laminar flow cooling systems 15 * 1 Jul 2010 Mill roll shop assets: Bearing washing machines 10 * 1 Jul 2010 Chuck changers 15 * 1 Jul 2010 Floor plate or checker plate machines 15 * 1 Jul 2010 Roll grinders 15 * 1 Jul 2010 Roll lathes 20 * 1 Jul 2010 Roll racks and sleds 20 * 1 Jul 2010 Reversing roughing mill assets: Reversing roughing mills (incorporating mill stands, entry side guards, delivery side guards, main drive motors and hydraulic systems) 20 * 1 Jul 2010 Vertical edgers (incorporating drive motors, gearboxes and edger adjustments) 20 * 1 Jul 2010 Roll changing assets 20 * 1 Jul 2010 Scale scrapers 15 * 1 Jul 2010 Skin pass mill assets: Skin pass mills (incorporating mill entry assets,gap control and auxiliary hydraulics, main drive motors, payoff reel, un-coiler mandrels and re-coiler mandrels) 20 * 1 Jul 2010 Tension reels and belt wrappers 15 * 1 Jul 2010 Laser systems mill entry 5 * 1 Jul 2010 Slab tracking systems 5 * 1 Jul 2010 Strapping machines (including radial and circumferential) 13 * 1 Jul 2010 Walking beam furnace assets: Air dilution manifolds 20 * 1 Jul 2010 Air ducts 10 * 1 Jul 2010 Coke ovens gas systems 15 * 1 Jul 2010 Cold combustion air systems 20 * 1 Jul 2010 Dilution blowers 10 * 1 Jul 2010 Extractors 10 * 1 Jul 2010 Furnaces (incorporating structure, charging machines with synchronising drive trains, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Nitrogen purge systems 15 * 1 Jul 2010 Tracking lasers (incorporating cables and adapters) 5 * 1 Jul 2010 Pellet making assets: Balling assets: Balling drums 20 * 1 Jul 2010 Bentonite tanks 20 * 1 Jul 2010 Mixers 20 * 1 Jul 2010 Seed screens 10 * 1 Jul 2010 Cooler assets: Cooler fans 10 * 1 Jul 2010 Annular coolers (incorporating pans, pan conveyors and drives) 25 * 1 Jul 2010 Roller screens 10 * 1 Jul 2010 Dewatering assets: Launders 20 * 1 Jul 2010 Pressure filter pumps 5 * 1 Jul 2010 Process water tanks 20 * 1 Jul 2010 Return water pipes 20 * 1 Jul 2010 Slurry feed pipes 10 * 1 Jul 2010 Slurry pumps 10 * 1 Jul 2010 Slurry tanks (incorporating agitators) 15 * 1 Jul 2010 Sumps 20 * 1 Jul 2010 Thickeners (incorporating tanks, rakes and access platforms) 20 * 1 Jul 2010 Vertical plate pressure filters (incorporating filters, plates, membranes, water sprays, ladders, bomb bay doors) 20 * 1 Jul 2010 Emissions control assets: Compressors 20 * 1 Jul 2010 Dust collection system 20 * 1 Jul 2010 Multi-cone 20 * 1 Jul 2010 Scrubbers 20 * 1 Jul 2010 Waste gas collector mains and ducts 20 * 1 Jul 2010 Waste gas extractor fans 20 * 1 Jul 2010 Fluxing tanks 20 * 1 Jul 2010 Grinding mills 15 * 1 Jul 2010 Induration assets: Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Rotary kilns (incorporating bearings, drive gear and drive system) 30 * 1 Jul 2010 Travelling grates (incorporating motors, gearboxes or drives and rollers) 30 * 1 Jul 2010 Waste heat recovery ducts 15 * 1 Jul 2010 Waste heat recovery fans 10 * 1 Jul 2010 Materials handling assets: Conveyor systems (incorporating structures, belts, gearboxes and motors): Conveyors to and from balling drums 20 * 1 Jul 2010 Filter cake conveyors 20 * 1 Jul 2010 Finished pellet conveyor 20 * 1 Jul 2010 Flux bins 20 * 1 Jul 2010 Roller feeders 10 * 1 Jul 2010 Table feeders 10 * 1 Jul 2010 Vibrating feeders 10 * 1 Jul 2010 Weigh feeders 10 * 1 Jul 2010 Plate mill assets: Cold levellers (incorporating motor, gearbox spindles, hydraulic traverse cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) 30 * 1 Jul 2010 De-scaling boxes (incorporating sprays, mechanicals, control valves pipe work after isolation valves, de-scaling box table rolls, tables, chains, covers, side guides and covers) 10 * 1 Jul 2010 Edgers (incorporating motors, hydraulic controls, mechanical controls, anvil (carryover table), hand rails and walkways) 20 * 1 Jul 2010 Furnace entry skids 20 * 1 Jul 2010 Furnaces (incorporating slab pushers, bumpers, pyrometers, off takes from king valve to outlets and all structures and equipment from after entry skids up to and including circular apron skids) 20 * 1 Jul 2010 Hot levellers (incorporating motors, gearboxes, spindles, rolls, leveller AGC capsules, screws, crowning device, de-scaling header and valves) 20 * 1 Jul 2010 Inter-roll stand cooling sprays 15 * 1 Jul 2010 Reversing finishing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Reversing roughing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Rope driven cooling transfer bed 20 * 1 Jul 2010 Shears (including crop, divide, scrap, rotary trim, guillotine and end shears) 20 * 1 Jul 2010 Slab sizing systems (incorporating side guard measuring devices and stands, slab sizing unit supports, cameras and light banks) 5 * 1 Jul 2010 Turnover inspection table (incorporating barriers and hydraulics) 20 * 1 Jul 2010 Walking beam cooling beds (incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics) 20 * 1 Jul 2010 Primary metal product casting assets: Continuous casting machines (incorporating turrets, tundishes (incorporating lids and cassettes), tundish cars, moulds, dummy bars, segments, oscillators, rolls, water sprays, hydraulics, motors and gearboxes): Billet casters 17 * 1 Jul 2010 Combination casters 17 * 1 Jul 2010 Slab casters 17 * 1 Jul 2010 Cooler transfer arms (incorporating motors, gearboxes and drive shafts) 17 * 1 Jul 2010 Crop removal machines 20 * 1 Jul 2010 Cut to length machines and torch cutters 15 * 1 Jul 2010 De-burring machines (incorporating fixed drives) 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 15 * 1 Jul 2010 Dedusting ducts and mains 15 * 1 Jul 2010 Steam exhaust fans 10 * 1 Jul 2010 Hydraulic shears 17 * 1 Jul 2010 Materials handling assets: Conveyor systems (including structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Mould powder bins 23 * 1 Jul 2010 Screw feeders 15 * 1 Jul 2010 Scarfing machines (incorporating catenary system of hoses, power supply cables and support structures) 20 * 1 Jul 2010 Slab or billet cooler tanks (incorporating grid stands) 30 * 1 Jul 2010 Slab or billet marking machines 17 * 1 Jul 2010 Transfer beds 17 * 1 Jul 2010 Up-enders (including hydraulics) 17 * 1 Jul 2010 Walking beam cooling beds and run out tables 17 * 1 Jul 2010 Water treatment assets: Basins and ponds 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Gravel and sand filters 25 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Pipelines: Water pipelines 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps: Water pumps 10 * 1 Jul 2010 Chemical dosing pumps 5 * 1 Jul 2010 Skimmers and scrapers 15 * 1 Jul 2010 Tanks: Sludge, chemical storage and dosing tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Rod, bar, structural and rail mill assets: Controlled tempering quenching cars 10 * 1 Jul 2010 Cut to length machines 17 * 1 Jul 2010 De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) 10 * 1 Jul 2010 Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Furnace charging skids 20 * 1 Jul 2010 Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Shears (incorporating motors and drives) 17 * 1 Jul 2010 Stacker/bundlers 12 * 1 Jul 2010 Straighteners 20 * 1 Jul 2010 Walking beam cooling beds 20 * 1 Jul 2010 Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Sinter making assets: Cooler assets: Cooler fans 10 * 1 Jul 2009 Coolers (incorporating pan conveyors and drives) 25 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Activated carbon packed bed filters 15 * 1 Jul 2009 Dedusting fans 10 * 1 Jul 2009 Electrostatic precipitators and scraper chains 20 * 1 Jul 2009 Waste gas collector mains and ducts 20 * 1 Jul 2009 Feed sequence assets: Feed rolls 7 * 1 Jul 2009 Mixing and rolling drums 30 * 1 Jul 2009 Materials handling assets: Belt weighers 5 * 1 Jul 2009 Bins: Coke bins 15 * 1 Jul 2009 Ore bins 23 * 1 Jul 2009 Sinter bins 17 * 1 Jul 2009 Chutes 15 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 17 * 1 Jul 2009 Feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Sinter 17 * 1 Jul 2009 Weigh feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Strand assets: Ignition furnaces (incorporating associated air and gas mains) 15 * 1 Jul 2009 Preheat hoods (incorporating waste heat recovery fans and mains) 7 * 1 Jul 2009 Spike roll crushers (incorporating bogey flex, electric motors, primary gearboxes, fluid couplings, grillage bars and crash decks) 10 * 1 Jul 2009 Strand structures and drives (including conveyors, wind legs and dust troughs) 20 * 1 Jul 2009 Water treatment assets: Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2009 Steel railway track product manufacturing assets: Steel railway clip manufacturing assets: Anti-corrosion dip tanks 20 * 1 Jul 2011 Coil transfer arms (incorporating motors, gearboxes and drive shafts) 15 * 1 Jul 2011 End spades 20 * 1 Jul 2011 Gas temper furnaces 20 * 1 Jul 2011 Induction heaters 20 * 1 Jul 2011 Noise reduction enclosures 30 * 1 Jul 2011 Presses 20 * 1 Jul 2011 Quench systems (incorporating heat exchangers, transfer arms, tanks, pipes and pumps) 20 * 1 Jul 2011 Shears 20 * 1 Jul 2011 Tooling 15 * 1 Jul 2011 Transfer systems (incorporating flat bed transfer table) 30 * 1 Jul 2011 Quality control test rigs 30 * 1 Jul 2011 Materials handling assets: Conveyor systems 20 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Racks for storage 20 * 1 Jul 2011 Weigh scales 15 * 1 Jul 2011 Water treatment assets: Cooling towers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Steel railway sleeper manufacturing assets: Crop shear and presses 20 * 1 Jul 2011 Form presses 20 * 1 Jul 2011 Punch presses 20 * 1 Jul 2011 Steel strip metallic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Air knife assemblies 13 * 1 Jul 2010 Crop shears 17 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Horizontal air coolers (incorporating ducting fans and nozzles) 15 * 1 Jul 2010 Horizontal furnaces 20 * 1 Jul 2010 Levellers (incorporating gearboxes and drives) 15 * 1 Jul 2010 Metal coating pots 15 * 1 Jul 2010 Passivators (incorporating tanks and pumps) 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Pot hardware (incorporating zinc roll frames and roll assemblies) 13 * 1 Jul 2010 Pre melt pots 5 * 1 Jul 2010 Quench systems (incorporating rolls, spray bars and tanks) 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Resin coaters 15 * 1 Jul 2010 Scrapers 13 * 1 Jul 2010 Skin conditioning mills (incorporating entry and exit tension rolls) 20 * 1 Jul 2010 Steering rolls and bridles (incorporating motors, gearboxes and rolls) 15 * 1 Jul 2010 Vertical air coolers (incorporating ducting, fans and motors) 15 * 1 Jul 2010 Vertical preheat furnaces 15 * 1 Jul 2010 Welders 17 * 1 Jul 2010 Steel strip organic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Banders 15 * 1 Jul 2010 Branders 10 * 1 Jul 2010 Chemical rinsing, cleaning and pre-treatment assets 15 * 1 Jul 2010 Cooler and cooling assets 15 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Finishing assets 15 * 1 Jul 2010 Inspection assets 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Primer and main coaters 13 * 1 Jul 2010 Quench systems 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Shears 15 * 1 Jul 2010 Stitchers 17 * 1 Jul 2010 Tin-plating mill assets: Accumulators and loopers 17 * 1 Jul 2011 Acid and alkaline cleaning baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011 Batch annealing assets: Annealing furnaces 6 * 1 Jul 2011 Bases 4 * 1 Jul 2011 Convector plates 4 * 1 Jul 2011 Inner covers 4 * 1 Jul 2011 Cold reduction mills 20 * 1 Jul 2011 Continuous annealing furnaces 15 * 1 Jul 2011 Crop shears 15 * 1 Jul 2011 Dryers 15 * 1 Jul 2011 Electro plating baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011 Pickling tanks (including scrubbing units and rolls and electrical grids) 13 * 1 Jul 2011 Preheat furnaces 20 * 1 Jul 2011 Recoilers, bridles and uncoilers 15 * 1 Jul 2011 Rinse tanks 15 * 1 Jul 2011 Side trimmers 15 * 1 Jul 2011 Temper mills 20 * 1 Jul 2011 Tension control system (including steering) 10 * 1 Jul 2011 Welders 17 * 1 Jul 2011 Alumina production (21310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): Bauxite crushing and handling assets: Conveyors 30 * 1 Jan 2003 Crushing assets 30 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Stockpile reclaimers, stackers and stacker/reclaimers 30 * 1 Jan 2003 Train loading assets (including conveyors, product bins and towers) 30 * 1 Jan 2003 Bauxite residue disposal assets: Initial containment areas 20 1 Jan 2001 Mudlakes 10 1 Jan 2001 Calcination assets: Calciners and kilns 25 * 1 Jan 2003 Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) 30 * 1 Jan 2003 Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) 30 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) 30 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) 15 * 1 Jan 2003 Pipework (including slurry pipes) 30 * 1 Jan 2003 Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) 30 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets (including switchgear and transformers) 30 * 1 Jan 2003 Aluminium smelting (21320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Anode baking assets (including crucibles and furnaces) 20 * 1 Jan 2003 Anode (green) pasting assets: Crushing assets 30 * 1 Jan 2003 Mixing and forming assets 15 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) 20 * 1 Jan 2003 Compressors 20 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Cranes and gantries (including cell tending machines) 20 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Materials handling assets: Anode transport vehicles and hot metal carriers 10 * 1 Jan 2003 Generally (including conveyors, silos and stockpile reclaiming assets) 30 * 1 Jan 2003 Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) 20 * 1 Jan 2003 Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) 25 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets: Generally (including switchgear and transformers) 30 * 1 Jan 2003 Rectiformers 20 * 1 Jan 2003 Non-ferrous metal casting (21410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal casting assets (non-ferrous eg aluminium, brass and magnesium): Cooling assets (including tables, conveyors, towers) 15 * 1 Jan 2004 Deodorising machines/fume extraction systems 15 * 1 Jul 2013 Die casting machines (including high pressure, low pressure and gravity type machines) 15 * 1 Jan 2004 Die tools (moulds used for casting) 4 * 1 Jan 2004 Heating assets: Degassing assets 5 * 1 Jan 2004 Furnaces (including dosing, holding and melting) 15 * 1 Jan 2004 Heat treatment baskets 5 * 1 Jan 2004 Heat treatment ovens 20 * 1 Jan 2004 Ingot pre-heaters 20 * 1 Jan 2004 Quenching tanks 20 * 1 Jan 2004 Impregnation machines 10 * 1 Jul 2013 Machining/finishing assets: Blast machines (including shot, sand, bead) 20 * 1 Jan 2004 CNC lathes 10 * 1 Jan 2004 CNC machining centres 10 * 1 Jan 2004 CNC milling machines 10 * 1 Jan 2004 Drilling machines 15 * 1 Jan 2004 Linishing belt machines 10 * 1 Jan 2004 Trim presses (hydraulic type and crank type) 15 * 1 Jan 2004 Trim tools used in trim press machines 4 * 1 Jan 2004 Vibrating machines (including rumbling and knock out machines 10 * 1 Jan 2004 Materials handling conveyors 10 * 1 Jan 2004 Molten metal transfer ladles 3 * 1 Jan 2004 Paint line conveyors 15 * 1 Jan 2004 Robots 10 * 1 Jan 2004 Sand casting assets: Core boxes 4 * 1 Jan 2004 Core making machines (core blowers) 15 * 1 Jan 2004 Gas generators for sand curing 15 * 1 Jan 2004 Sand core dies 7 * 1 Jul 2013 Sand core making machines 15 * 1 Jul 2013 Testing assets: Co-ordinate measurement machines 10 * 1 Jan 2004 Leak and pressure testing machines 4 * 1 Jan 2004 Spectrometers 10 * 1 Jan 2004 X-ray machines 15 * 1 Jan 2004 Tinsmiths' plant 20 1 Jan 2001 Fabricated metal product manufacturing (22100 to 22990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Galvanising plant 10 1 Jan 2001 Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Nail manufacturing plant 20 1 Jan 2001 Saw-making plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Steel coil roll forming, slitting and blanking and sheet metal forming (22210 to 22290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Steel coil blanking or shear line assets: Coil cars (including stationary coil cars) 15 * 1 Jul 2012 Cut to length shears and guillotines 15 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 Grip feeders 10 * 1 Jul 2012 Levellers 15 * 1 Jul 2012 Meter wheels 7 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Scissor lifts 15 * 1 Jul 2012 Stackers 15 * 1 Jul 2012 Steel coil roll forming assets: Auto banders 10 * 1 Jul 2012 Closed section induction welders 15 * 1 Jul 2012 Closed section laser welders 10 * 1 Jul 2012 CNC laser cutting units 10 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil joining welding units 15 * 1 Jul 2012 Coil levellers and straighteners 15 * 1 Jul 2012 Coil magazines 15 * 1 Jul 2012 Coil tilters 15 * 1 Jul 2012 Coil tilting coil cars 15 * 1 Jul 2012 Control systems assets: Motion controllers 10 * 1 Jul 2012 Programmable logic controllers (PLCs) 10 * 1 Jul 2012 Potentiometers 5 * 1 Jul 2012 Variable speed drives (VSDs) 10 * 1 Jul 2012 Control systems (including roll former control systems (incorporating end coders), de-coiler/un- coiler control systems and snubber control systems) 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Embossing units 5 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 In-line presses and punches 15 * 1 Jul 2012 In-line printers and labellers 7 * 1 Jul 2012 Metal saws: Band saws 10 * 1 Jul 2012 Rotary cut off saws 10 * 1 Jul 2012 Roll former tooling 8 * 1 Jul 2012 Roll formers (incorporating entry guides, fixed and height adjustable pinch rollers, drive motor and gearboxes, base and power supply unit): Fixed 15 * 1 Jul 2012 Mobile 10 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Shears and guillotines 15 * 1 Jul 2012 Snubbers (incorporating drives, motors and gearboxes) 15 * 1 Jul 2012 Strip lubricators 10 * 1 Jul 2012 Support assets: Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Engineering workshop assets: CNC and NC lathes 10 * 1 Jul 2012 Drilling machines 10 * 1 Jul 2012 Keyway broaching presses 15 * 1 Jul 2012 Guard lights (incorporating red eye guard lights and stands) 7 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Spreader bars 10 * 1 Jul 2012 Manual strapping machines 7 * 1 Jul 2012 Measuring assets (including micrometers, protractors, tapes, and vernier callipers) 7 * 1 Jul 2012 Perimeter fencing 15 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Stackers (drop and suction) 15 * 1 Jul 2012 Stretch wrappers 10 * 1 Jul 2012 Tunnel guarding (including safety cages) 15 * 1 Jul 2012 Steel coil slitting assets: Anti-flutter rolls 10 * 1 Jul 2012 Auto banders (incorporating conveyors, strapping heads, coil lift systems, strapping dispensers, accumulators and controls) 10 * 1 Jul 2012 Carryover tables 15 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil stacking systems 20 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 De-coiler/un-coiler edge guides 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Downenders (incorporating conveyors, hydraulics and controls) 20 * 1 Jul 2012 Entry and exit coil carousels/capstans 20 * 1 Jul 2012 Entry shears 15 * 1 Jul 2012 Exit edge guides 10 * 1 Jul 2012 Exit feed up units (incorporating deflector and lift rolls, shears, separators, tables and traverse drives) 20 * 1 Jul 2012 Exit turnstile/coil stackers 20 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Magnet cranes 20 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Main hydraulic power pack (incorporating interconnecting pipe work to valve stands) 15 * 1 Jul 2012 Pallet conveyor monorails 10 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Perimeter guarding 15 * 1 Jul 2012 Pinch rollers/breakers 20 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Re-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers, and brakes) 15 * 1 Jul 2012 Scrap baller 15 * 1 Jul 2012 Scrap chopper bins and carriages 20 * 1 Jul 2012 Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Scrap choppers 20 * 1 Jul 2012 Separator blades 10 * 1 Jul 2012 Slitter tooling (incorporating blades, rubbers and spacers) 5 * 1 Jul 2012 Slitting head building stations (incorporating rotating rigs) 20 * 1 Jul 2012 Slitting head entry side guides 10 * 1 Jul 2012 Slitting heads (incorporating electric motors, gearboxes and drive shafts) 15 * 1 Jul 2012 Tension units (incorporating entry and exit quadrants, rolls, separators, drag pads, motors, gearboxes and drives) 15 * 1 Jul 2012 Weighing scales (incorporating load cells and controls) 20 * 1 Jul 2012 Steel sheet metal forming assets: Blankers 15 * 1 Jul 2012 Brake presses 20 * 1 Jul 2012 CNC multi head combined slitter/blankers 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Folders 10 * 1 Jul 2012 Guillotines 15 * 1 Jul 2012 Mini slitters 15 * 1 Jul 2012 Boiler, tank and other heavy gauge metal container manufacturing (22310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sheet metal tanks manufacturing assets: Band saws 5 * 1 Jul 2012 Coil holders 10 * 1 Jul 2012 Curving rollers 10 * 1 Jul 2012 Drilling machines (including bench and radial drills) 5 * 1 Jul 2012 Gang and turret punching machines 15 * 1 Jul 2012 Hand tools 5 * 1 Jul 2012 Hoists: Electric 5 * 1 Jul 2012 Hydraulic 15 * 1 Jul 2012 Hooks (including c-hooks and slinger hooks) 5 * 1 Jul 2012 Jib cranes 15 * 1 Jul 2012 Laser cutters 7 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Pallet jacks 10 * 1 Jul 2012 Plate grabs 5 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Riveting machines 15 * 1 Jul 2012 Shears: Hand-held type 3 * 1 Jul 2012 Guillotine type 15 * 1 Jul 2012 Spreader bars 15 * 1 Jul 2012 Trolleys 5 * 1 Jul 2012 Welders 5 * 1 Jul 2012 Motor vehicle manufacturing (23110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): Ancillary and support assets: Air compressors 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts) - see Table B Warehouse and distribution centre equipment and machines Brake hose cleaning machines 10 * 1 Jul 2011 Calibration assets 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2011 Dust and fume extraction assets: Fixed extraction systems (incorporating ducting, extraction arms etc) 15 * 1 Jul 2011 Mobile 7 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Glycol and water mixing plant assets 15 * 1 Jul 2011 Hose reels 7 * 1 Jul 2011 Power supply assets (including generators) - use any relevant determinations made for Power supply assets in Table B Racks and shelving 20 * 1 Jul 2011 Stillages, storage bins tote boxes and trolleys 15 * 1 Jul 2011 Storage tanks: Fuel storage tanks 20 * 1 Jul 2011 Gas storage tanks (including argon, compressed natural gas (CNG) and nitrogen gas storage tanks) 30 * 1 Jul 2011 Lubricant storage tanks 20 * 1 Jul 2011 Tooling: Dies (for press brakes) 12 * 1 Jul 2011 Jigs and fixtures 7 * 1 Jul 2011 Moulds (including fibreglass moulds) 7 * 1 Jul 2011 Vehicle platforms and runways (used in wheel alignment etc) 20 * 1 Jul 2011 Ventilation fans 20 * 1 Jul 2011 Waste oil collection and storage assets 10 * 1 Jul 2011 Waste water treatment assets: Meters 5 * 1 Jul 2011 Pipework 15 * 1 Jul 2011 Pumps 12 * 1 Jul 2011 Separators 15 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Water demineralising plant assets (including containers, pipework, pumps and reverse osmosis assets) 15 * 1 Jul 2011 Weighers: Fixed (weighbridges) 20 * 1 Jul 2011 Mobile 10 * 1 Jul 2011 Assembly and body shop assets: Adhesive mixing and dispensing assets 15 * 1 Jul 2011 Alignment, positioning and verification assets: Axle and frame alignment assets (including frame presses) 15 * 1 Jul 2011 Computer and laser based contact and non- contact devices (including 'Faro arms') 10 * 1 Jul 2011 Dumpy levels 7 * 1 Jul 2011 Coupling machines 15 * 1 Jul 2011 Power tool and rivet gun power packs and rigs 15 * 1 Jul 2011 Power tools: Nut runners (including cables and controllers) 7 * 1 Jul 2011 Others (including angle grinders, fastening tools, hand operated saws, rivet guns etc) - see Table B Power tools, hand tools Sawing machines (including aluminium cutting saws, bandsaws and cold saws) 12 * 1 Jul 2011 Welding assets: Automatic stud well bowl feeder units 10 * 1 Jul 2011 Hand held and portable spot welders (including transformers) 10 * 1 Jul 2011 MIG welders 15 * 1 Jul 2011 Stud welding machines 15 * 1 Jul 2011 TIG welders 15 * 1 Jul 2011 Vertical electric welders (pedestal welders) 15 * 1 Jul 2011 Welding reels 7 * 1 Jul 2011 Handling assets: Conveyors: Floor and in-floor conveyors (including belt conveyors, skid conveyors, skillet conveyors, slat conveyors, turntables etc) 15 * 1 Jul 2011 Monorails and overhead conveyors 20 * 1 Jul 2011 Cranes (including gantry cranes, overhead cranes and turnover cranes) 25 * 1 Jul 2011 Elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 67200), Elevating work platforms (EWPs) Forklift trucks (including pallet jacks, pallet stackers and reach trucks) - see Table B Forklifts Mobile hoists/floor cranes (including engine and radiator hoists) 15 * 1 Jul 2011 Pushers, rollers and tug units 10 * 1 Jul 2011 Vehicle hoists/lifters (including column lifters and post hoists) 25 * 1 Jul 2011 Paint shop assets: Booths and ovens: Generally (including baking/curing ovens, paint mixing booths/rooms, pre-treatment/sanding booths and wash down booths including cab degreasers) 20 * 1 Jul 2011 Spray booths and combination spray booth baking ovens 15 * 1 Jul 2011 Dip tank electro coating assets (including alkaline cleaner tanks, electro application tanks, surface conditioner tanks and water rinse tanks) 15 * 1 Jul 2011 Infrared paint dryers 7 * 1 Jul 2011 Paint proportioning assets: Electronic component proportioning systems 10 * 1 Jul 2011 Paint tinting and colour blending machines 5 * 1 Jul 2011 Press shop assets: Bending machines: Chassis rail/frame bending machines 20 * 1 Jul 2011 Folders (including pan brakes) 20 * 1 Jul 2011 Press brakes (brake presses) 25 * 1 Jul 2011 Tube benders 12 * 1 Jul 2011 Chassis rail drilling/punching machines: Chassis rail processing machines (incorporating drilling and profiling) 20 * 1 Jul 2011 Punching machines 20 * 1 Jul 2011 CNC milling machines 10 * 1 Jul 2011 CNC routing machines 10 * 1 Jul 2011 Drilling machines (bench drills, pedestal drills and pillar drills) 12 * 1 Jul 2011 Guillotine shears 20 * 1 Jul 2011 Lathes: CNC lathes 10 * 1 Jul 2011 Conventional or non-CNC lathes 15 * 1 Jul 2011 Plasma cutters 15 * 1 Jul 2011 Scribing and number stamping machines (including chassis number scribing/stamping machines and vehicle identification number stamping machines) 10 * 1 Jul 2011 Trim and final shop assets: Air conditioning charging units 10 * 1 Jul 2011 Brake testing units 20 * 1 Jul 2011 Bus and truck wash assets - see Table A Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets Electrical systems testing assets 15 * 1 Jul 2011 Fluid filling assets: Fluid filling machines (including coolant, fuel, lubrication and power steering fluid filling machines) 10 * 1 Jul 2011 Urea dispensing systems (incorporating intermediate bulk containers, hose reels, meters and pumps) 10 * 1 Jul 2011 Headlight aiming equipment 10 * 1 Jul 2011 Torque testing machines (including chassis dynamometers and engine dynamometers) 12 * 1 Jul 2011 Wheel alignment assets: Wheel alignment lasers 4 * 1 Jul 2011 Wheel alignment systems (incorporating alignment machines housing computer hardware and software, probes and sensors) 15 * 1 Jul 2011 Metal stamping and blanking assets: Ancillary assets (including building and services assets): Air compressors 15 * 1 Jul 2012 Air dryers 10 * 1 Jul 2012 Generally (including air conditioning assets, air cooling assets, fencing (removable), fire control and alarm assets, power supply assets) - use any applicable determination in Table B Steelwork structures (including access and storage platforms, bollards, ladders etc) 15 * 1 Jul 2012 Blanking and stamping press assets: Presses (including production presses and production supporting presses such as die spotting presses, tryout presses etc) 15 * 1 Jul 2012 Support assets (including decoilers, loaders, unloaders, pallet transfer, sheet feeders, crane savers etc) 15 * 1 Jul 2012 Die change over assets (die trailers, die trucks, die trolleys etc) 15 * 1 Jul 2012 Die racks 15 * 1 Jul 2012 Dies (stamping dies) 7 * 1 Jul 2012 Inspection and measuring assets (including accelerometers, accuracy measurement tools, desktop friction and wear testers, dualscopes and measuring and evaluation machines generally) 10 * 1 Jul 2012 Maintenance workshop and tool room assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Cutting machines (including gas cutters and plasma cutting machines) 10 * 1 Jul 2012 Exhaust fans 10 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Hand tools (including portable power tools, sealer guns and spray guns) 3 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks etc) 15 * 1 Jul 2012 Lifting equipment (including vertical elevators and hoists) 15 * 1 Jul 2012 Maintenance machines and tool room assets generally (including boring machines, folding machines, grinding machines, guillotines, hydraulic benders and presses, lapping machines, lathes, milling machines, NC machines and pipe threaders) 15 * 1 Jul 2012 Measuring assets (including height gauges, micrometers, surface measuring machines and vernier calipers) 10 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (including ARC welders, MIG welders and TIG welders) 10 * 1 Jul 2012 Pallets 10 * 1 Jul 2012 Production control systems 10 * 1 Jul 2012 Robots (including press tending robots, press transfer robots and pressed parts rack loading robots) 10 * 1 Jul 2012 Scrap metal baling assets (including balers and conveying systems) 15 * 1 Jul 2012 Steel coil and steel sheet handling assets: Automated guided vehicles (AGVs) (used in blank/stamped parts handling) 10 * 1 Jul 2012 Coil loaders (including hydraulic carts, lift tables and platforms) 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Forklifts - see Table B Overhead cranes and hoists 20 * 1 Jul 2012 Steel coil and steel sheet processing assets: Blank/sheet turnover machines 15 * 1 Jul 2012 Destacking/stacking machines 10 * 1 Jul 2012 Washing machines 10 * 1 Jul 2012 Motor car engine assembly and manufacturing assets: Ancillary and support assets: Air compressors 15 * 1 Jul 2012 Air curtains 10 * 1 Jul 2012 Control systems (including mimic panels) 10 * 1 Jul 2012 Cooling water supply assets (including cooling towers, storage tanks and water conditioning/dosing assets) 15 * 1 Jul 2012 Dust and fume extraction assets (including ducting, extraction fans, hoppers etc) 15 * 1 Jul 2012 Engine lubrication storage, filtration and feed plant assets 15 * 1 Jul 2012 Engine pallets 10 * 1 Jul 2012 Lighting (production) 15 * 1 Jul 2012 Racks, shelving, stands and tables generally 15 * 1 Jul 2012 Robots generally (including assembly robots, gantry robots and pick and place robots etc) 10 * 1 Jul 2012 Safety assets generally (including guarding, matting, railing etc, where separately identifiable and not incorporated into an existing asset) 10 * 1 Jul 2012 Stillages, storage bins, tote boxes and trolleys 10 * 1 Jul 2012 Swarf and machining line coolant separation and refrigeration systems (incorporating coolant circulation pumps and tanks, outfeed extractors, refrigeration chiller packs, separators and swarf tote excavators) 15 * 1 Jul 2012 Tooling assets: Electronic and laser tool pre-setting and setting machines (including coordinate measurement machines) 10 * 1 Jul 2012 Tooling (for drills, lathes, mills etc) 3 * 1 Jul 2012 Engine assembly and engine component sub- assembly assets: Adhesive application assets used in form-in-place gasket systems etc (including adhesive unloading equipment and robots) 10 * 1 Jul 2012 Assembly and sub-assembly assets generally (including assembly machines, balancing machines, bearing shell detection assets, crank and piston spin test machines, oil filling machines etc) 10 * 1 Jul 2012 Coding assets (including automated ink or spray jet coders and automated pin coding stamping machines) 10 * 1 Jul 2012 Nut runner assets: Automated nut runner and fastening systems (incorporating cables and controllers, and including bolt torquing robots) 10 * 1 Jul 2012 Manually operated nut runners (pre-torque applications etc) 5 * 1 Jul 2012 Power tools generally 3 * 1 Jul 2012 Engine component machining line assets (including broaching machines, deburring machines, gauging machines, honing machines, leak testing machines, machining centres, pallet loading systems, surface grinding machines, transfer machines, washing machines etc) 15 * 1 Jul 2012 Engine function testing assets (including cold test machines, engine dynamometers, engine ignition testing machines and hot test machines) 10 * 1 Jul 2012 Handling assets: Conveyors: Elevating conveyors (including engine block elevating conveying assets etc) 15 * 1 Jul 2012 Floor and in-floor standalone conveyors (including belt conveyors, infeed and outfeed conveyors) 15 * 1 Jul 2012 Monorails and overhead conveyors 15 * 1 Jul 2012 Cranes and hoists (including bridge cranes, gantry cranes, overhead cranes and turnover cranes) 20 * 1 Jul 2012 Lifting fixtures, magnets, slings etc 10 * 1 Jul 2012 Quality control assets generally (including cylinder head thickness testers, digital torque wrenches, gauges, inspection equipment generally, measuring equipment generally, microscopes, scales, scanners, testing equipment generally, thermometers, vibration meters etc) 10 * 1 Jul 2012 Toolroom assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Degreasing plant systems (incorporating float valves, hoists, monorails, pumps etc) 15 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks) 15 * 1 Jul 2012 Tool grinding and maintenance machines (including boring machines, broach sharpening machines, grinding machines, guillotines, lapping machines, milling machines, toolroom lathes etc) 15 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (ARC welders, MIG welders etc) 10 * 1 Jul 2012 Waste treatment assets: Laboratory equipment (including balancers, chart recorders, dryers, pH sampling devices, rotameters and simulators etc) 10 * 1 Jul 2012 Meters and sensors (including chart recorders, dosing meters, level meters, level sensors and pH method meters and sensors etc) 10 * 1 Jul 2012 Pumps (including dosing pumps, recirculation pumps etc) 10 * 1 Jul 2012 Tanks and pools (including recycling tanks, sludge tanks and pools, storage tanks etc) 20 * 1 Jul 2012 Waste treatment assets generally (including dosing systems, flotation waste treatment systems, heaters, oil removing systems, skimmers and sludge presses etc) 15 * 1 Jul 2012 Motor vehicle manufacturing plant (not listed elsewhere): Basic machinery 10 1 Jan 2001 Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work- holding tools) 3 1 Jan 2001 Non-ferrous metal casting assets - see Table A Non-ferrous metal casting (21410) Motor vehicle body and trailer manufacturing (23120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus vehicle body assembly assets (on supplied motor and chassis) - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Truck body manufacturing assets - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Other motor vehicle parts manufacturing (23190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal stamping and blanking assets - see Table A Motor vehicle manufacturing (23110), metal stamping and blanking assets Piston ring manufacturing plant: Engineering works plant 20 1 Jan 2001 Motors 20 1 Jan 2001 Overhead gear, equipment, belting etc 20 1 Jan 2001 Precision machines 13 ⅓ 1 Jan 2001 Railway rolling stock manufacturing and repair services (23930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assembly assets: Access and assembly platforms 15 * 1 Jul 2014 Alignment assets (including gearbox alignment assets) 10 * 1 Jul 2014 Bearing puller assets 10 * 1 Jul 2014 Blast chamber assets (incorporating shot recovery systems) 10 * 1 Jul 2014 Cutting assets (including plate profilers, profile cutters and saws) 10 * 1 Jul 2014 De-coiling assets 15 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Foam filling station assets 10 * 1 Jul 2014 Furnaces and ovens (including ladles and stress relief ovens) 20 * 1 Jul 2014 Jigs (including rollover jigs and lifting jigs) 15 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Milling machines (including gantry) 20 * 1 Jul 2014 Pipe and tube bending assets 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Riveting assets 5 * 1 Jul 2014 Specialised hydraulic tool assets 10 * 1 Jul 2014 Stretch formers 10 * 1 Jul 2014 Sweeping assets 10 * 1 Jul 2014 Turning assets 10 * 1 Jul 2014 Wash bay assets 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wire cutting and stripping assets 10 * 1 Jul 2014 Handling assets: Cranes (including overhead gantry cranes) 25 * 1 Jul 2014 Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) 20 * 1 Jul 2014 Pallet lifters 10 * 1 Jul 2014 Scissor lifts 10 * 1 Jul 2014 Maintenance and refurbishment assets: Boring assets 10 * 1 Jul 2014 Cutting assets (including guillotines, plasma cutters and profilers) 15 * 1 Jul 2014 Detecting assets (including flaw detectors) 10 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Grinding and milling assets 20 * 1 Jul 2014 Hydraulic drop and work tables 10 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) 15 * 1 Jul 2014 Portable presses (including hydraulic power presses) 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Tanks (including washing and water tanks) 20 * 1 Jul 2014 Vacuum assets 10 * 1 Jul 2014 Washing assets (including bearing and bogie washers) 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wheel condition monitoring systems 7 * 1 Jul 2014 Support assets: Cleaning assets (including high pressure cleaners) 5 * 1 Jul 2014 Compressed air system assets (including compressors, dryers and filters and receivers) 10 * 1 Jul 2014 Computer measuring and monitoring assets (including load and pressure indicators) 7 * 1 Jul 2014 Control system assets (including supervisory control and data acquisition (SCADA) systems and vehicle preparation systems) 10 * 1 Jul 2014 Cooling towers 15 * 1 Jul 2014 Dust and fume extraction system assets 15 * 1 Jul 2014 Electricity supply assets - see Table A Electricity supply (26100 to 26400) Fastening and riveting assets 5 * 1 Jul 2014 Fire prevention systems (incorporating fire protection systems and water tanks) 15 * 1 Jul 2014 Induction heaters 10 * 1 Jul 2014 Portable train weighing assets 10 * 1 Jul 2014 Pumps (including hydraulic pumps) 10 * 1 Jul 2014 Racking and storage assets 20 * 1 Jul 2014 Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles) 10 * 1 Jul 2014 Railway tracks - see Table A Rail freight and passenger transport services (47100 to 47200) Refrigerant recovery assets 10 * 1 Jul 2014 Traversers and turntables 20 * 1 Jul 2014 Vehicle progression systems assets (including rabbits) 10 * 1 Jul 2014 Waste water and effluent treatment assets 10 * 1 Jul 2014 Weighing assets for carriages and locomotives 20 * 1 Jul 2014 Testing assets: Bogie, brake and spring testing assets 10 * 1 Jul 2014 Cab test benches and CRC cable testing assets 5 * 1 Jul 2014 Earth testing assets 10 * 1 Jul 2014 Electrical testing assets (including multimeters) 10 * 1 Jul 2014 Post production testing assets (excluding weighing assets - see above in support assets): Water test facility assets (incorporating control systems, gantries, pipes, pumps etc) 10 * 1 Jul 2014 Other post production testing assets 5 * 1 Jul 2014 Test sheds for testing locomotives and other rolling stock 30 * 1 Jul 2014 Other transport equipment manufacturing n.e.c. (23990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Motor cycle building plant 10 1 Jan 2001 Photographic, optical and ophthalmic equipment manufacturing (24110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Optical lens grinding and contact lens manufacturing: CNC milling machines 7 * 1 Jul 2004 Combined surface generators and grinders and finers 10 * 1 Jul 2004 Deblocking and lens cleaning machines (including ultrasonic washers) 9 * 1 Jul 2004 Finers 10 * 1 Jul 2004 Finishing blockers 8 * 1 Jul 2004 Frame tracers 5 * 1 Jul 2004 Lap tools 10 * 1 Jul 2004 Layout blockers 8 * 1 Jul 2004 Lens coating machines 10 * 1 Jul 2004 Lens curing and drying ovens 10 * 1 Jul 2004 Lens edgers 7 * 1 Jul 2004 Lens tinting machines 8 * 1 Jul 2004 Lensmeters: Automated 5 * 1 Jul 2004 Manual 10 * 1 Jul 2004 Polishers 10 * 1 Jul 2004 Protective lacquering or surface saver taping machines 9 * 1 Jul 2004 Surface generators and grinders 10 * 1 Jul 2004 Surface lathes 8 * 1 Jul 2004 Other professional and scientific equipment manufacturing n.e.c. (24190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Watchmakers' plant 10 1 Jan 2001 Furniture and other manufacturing (25110 to 25990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Broom and brush manufacturing plant 13 ⅓ 1 Jan 2001 Furniture-making plant 13 ⅓ 1 Jan 2001 Jewellers' plant 10 1 Jan 2001 Umbrella manufacturers' plant: Cutting boards 10 1 Jan 2001 Lathes 13 ⅓ 1 Jan 2001 Motors 20 1 Jan 2001 ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) Electricity supply (26110 to 26400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electricity distribution: Control, monitoring, communications and protection systems 10 * 1 Jan 2002 Customer meters (incorporating load and time switches if fitted) 25 * 1 Jan 2002 Customer service mains or cable, above ground 40 * 1 Jan 2002 Customer service mains or cable, underground 50 * 1 Jan 2002 Distribution lines: Above ground (incorporating conductors; cross arms, insulators and fittings; poles - concrete, wood, steel or stobie; and transformers - pole or ground pad mounted) 45 * 1 Jan 2002 Combination of above ground and underground 47 ½ * 1 Jan 2002 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jan 2002 Distribution substations/transformers, pole or ground pad mounted 40 * 1 Jan 2002 Distribution zone substations (excluding control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Nightwatchman's lights 15 * 1 Jan 2002 Street lights 15 * 1 Jan 2002 Electricity generation: Ash and dust handling and disposal: Ash dams 20 * 1 Jan 2002 Ash slurry systems 15 * 1 Jan 2002 Conveyors 30 * 1 Jan 2002 Crushers 15 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Fuel supply and handling: On-site gaseous fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 On-site liquid fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 Solid fuels: Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30 * 1 Jan 2002 Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30 * 1 Jan 2002 On-site coal storage assets (including stacking and reclaiming assets) 30 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Quality control assets (including coal sampling assets and secondary crushers) 30 * 1 Jan 2002 Power generators: Co-generation: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Reciprocating engines, diesel fired 20 * 1 Jan 2002 Reciprocating engines, gas spark ignition 20 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Combined cycle: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Diesel or gas engine: Control and monitoring systems 15 * 1 Jan 2002 Diesel reciprocating engines 20 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas spark ignition reciprocating engines 20 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Gas turbine: Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Hydro-electric: Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical area 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Hydro turbines and generators 40 * 1 Jan 2002 Miscellaneous assets 40 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 40 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 35 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 40 * 1 Jan 2002 Solar: Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) 20 * 1 Jul 2011 Thermal: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Primary dust collection systems (incorporating electrostatic precipitators or baghouse filters) 30 * 1 Jan 2002 Solid fuel preparation assets (including fuel feeders and milling assets) 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam generators 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Wind: Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Wind turbines 20 * 1 Jan 2002 Power station civil and structural works: Chimney stacks: Concrete surrounds 30 * 1 Jan 2002 Steel flues 20 * 1 Jan 2002 Cooling towers (concrete or timber) 30 * 1 Jan 2002 Cooling water systems (excluding cooling towers and condensing assets) 30 * 1 Jan 2002 Power station buildings, to the extent that they form an integral part of plant 30 * 1 Jan 2002 Workshop machinery and tools 20 * 1 Jan 2002 Electricity transmission: Control, monitoring, communications and protection systems 12 ½ * 1 Jan 2002 Power transformers 40 * 1 Jan 2002 Transmission lines (incorporating conductors, insulators and towers) 47 ½ * 1 Jan 2002 Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Gas supply (27000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gas distribution: Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Low pressure (LP) gas storage holders 40 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services): Generally 50 *# 1 Jul 2002 Polyvinylchloride (PVC) pipelines 30 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Gas transmission: Compressor gas turbine (GT) drivers 20 * 1 Jul 2002 Compressor station assets 30 *# 1 Jul 2002 Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Gas pipeline LNG station assets 30 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines - transmission, spur or lateral 50 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Underground gas storage asset 40 *# 1 Jul 2002 Water supply (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used by irrigation water providers: Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes:measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 Assets used in water supply: Aerators and blowers 20 * 1 Jan 2005 Cathodic protection systems 20 * 1 Jan 2005 Chemical dosing pumps 25 * 1 Jan 2005 Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Raw water storage and supply assets: Bores 30 * 1 Jan 2005 Dam or weir intake structures 100 * 1 Jan 2005 Dams and weirs 100 * 1 Jan 2005 Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80 * 1 Jan 2005 Service connections: Water meters 20 * 1 Jan 2005 Valves: Generally 30 * 1 Jan 2005 Pressure reducing valves 25 * 1 Jan 2005 Water mains:being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Water supply control systems assets: Air scour flow meters, level sensors, transmitters and meters 10 * 1 Jan 2005 Chlorine analysers, mini labs, pH meters, turbidity analysers and meters 7 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Pressure sensors, transmitters and meters 10 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Water supply pumping station detention tanks 80 * 1 Jan 2005 Water treatment assets: Balance tanks 80 * 1 Jan 2005 Bore water treatment assets: Aerators and blowers 20 * 1 Jan 2005 Backwash pumps 25 * 1 Jan 2005 Batching tanks 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Drying beds 50 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Lime pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Lime silos 50 * 1 Jan 2005 Reactors 25 * 1 Jan 2005 Sludge thickeners 50 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical dosing systems 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Filtration tanks (incorporating scrapers) 80 * 1 Jan 2005 Flocculation tanks (incorporating scrapers) 80 * 1 Jan 2005 Inline mixers 15 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Raw water inlet screening systems 25 * 1 Jan 2005 Sludge treatment lagoons 50 * 1 Jan 2005 Wash water holding tanks 80 * 1 Jan 2005 Sewerage and drainage services (28120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical dosing pumps 25 * 1 Jan 2005 Dams: Lined earth dams 100 * 1 Jan 2005 Dam covers 20 * 1 Jan 2005 Effluent outfalls: Shoreline ocean 100 * 1 Jan 2005 Extended ocean 100 * 1 Jan 2005 River or estuary 100 * 1 Jan 2005 Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Sewage pump station assets: Detention tanks 80 * 1 Jan 2005 Overflow screens 25 * 1 Jan 2005 Sewage service connection assets: Low pressure pumps 25 * 1 Jan 2005 Vacuum pumps 25 * 1 Jan 2005 Sewage treatment assets: Air filtration systems 20 * 1 Jan 2005 Air scrubbers 10 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Grit removal assets 25 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Screenings removal assets 25 * 1 Jan 2005 Sludge processing assets: Anaerobic digesters 80 * 1 Jan 2005 Anaerobic digester gas handling and blowing systems 25 * 1 Jan 2005 Anaerobic digester heating systems 25 * 1 Jan 2005 Bio-filters 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Lime disinfection dosing units 25 * 1 Jan 2005 Sludge dewatering assets: Belt presses 15 * 1 Jan 2005 Centrifuges 20 * 1 Jan 2005 Screw conveyors 25 * 1 Jan 2005 Screw presses 20 * 1 Jan 2005 Sludge driers 20 * 1 Jan 2005 Sludge heating units 20 * 1 Jan 2005 Sludge thickening tanks (incorporating scrapers) 80 * 1 Jan 2005 Treatment assets: Primary treatment assets: Primary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Primary sedimentation lagoons 50 * 1 Jan 2005 Primary sedimentation tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Scum collection and transfer systems 25 * 1 Jan 2005 Secondary treatment assets: Biological nutrient removal (BNR) assets: Aerators and blowers 20 * 1 Jan 2005 BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) 80 * 1 Jan 2005 Mixers 25 * 1 Jan 2005 Secondary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Secondary treatment lagoons 50 * 1 Jan 2005 Secondary treatment tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Sequenced batch reactors 80 * 1 Jan 2005 Sludge aerators and blowers 80 * 1 Jan 2005 Tertiary treatment assets: Backwash air blowers 20 * 1 Jan 2005 Chlorine contact tanks 80 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Reverse osmosis assets: Fine screening systems 15 * 1 Jan 2005 Micro filtration units 15 * 1 Jan 2005 Reverse osmosis membrane filtration units 10 * 1 Jan 2005 UV disinfectors 25 * 1 Jan 2005 Water storage tanks 80 * 1 Jan 2005 Sewerage control systems assets: Chlorine residual analysers and pH meters 7 * 1 Jan 2005 Dissolved oxygen probes, level sensors, transmitters and meters 10 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) 80 * 1 Jan 2005 Valves: Generally 25 * 1 Jan 2005 Pressure reducing valves 30 * 1 Jan 2005 Solid waste collection services (29110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Domestic mobile bins (plastic) 10 * 1 Jul 2015 Industrial mobile rubbish bins (metal) 8 * 1 Jul 2015 Industrial mobile rubbish bins (plastic) 5 * 1 Jul 2015 Metal skips for hire 8 * 1 Jul 2015 Roll-on roll-off containers 10 * 1 Jul 2015 Stationary and portable compactor bins 8 * 1 Jul 2015 Bin delivery vehicle cranes/bin and skip lifters 10 * 1 Jul 2015 Compactors and collection bodies on trucks (including lifting arms) 8 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Garbage compactor trucks (excluding the compactor) 10 *# 1 Jul 2015 Hook lifts on truck body 10 * 1 Jul 2015 Truck hoists 20 * 1 Jul 2015 Washing assets (including pressure washers) 4 * 1 Jul 2015 Waste water treatment systems 10 * 1 Jul 2015 Waste treatment and disposal services (29210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Transfer stations and landfill operation assets: Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Bins generally (including metal bins) 7 * 1 Jul 2015 Compactor bins 6 * 1 Jul 2015 Mobile bins (including rubbish bins) 5 * 1 Jul 2015 Bulk fuel above ground tanks 20 * 1 Jul 2015 Bulldozers and drotts (including landfill compaction assets) 5 * 1 Jul 2015 CCTV and security systems 4 * 1 Jul 2015 Concrete crushing assets 15 1 Jul 2015 Dust and odour control assets 12 * 1 Jul 2015 Excavators and front end loaders 5 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts used in waste handling 5 * 1 Jul 2015 Forklifts not used in waste handling 11 * 1 Jul 2015 Gas capture assets: Extraction assets (including wells, laterals and headers, and condensate systems) 8 * 1 Jul 2015 Flare skid assets generally (including blowers, monitoring systems and flame arresters, but excluding flare stacks) 7 ½ * 1 Jul 2015 Flare stacks - continuous use 15 * 1 Jul 2015 Flare stacks - standby stacks 7 ½ * 1 Jul 2015 Monitoring systems (excluding wells) 5 * 1 Jul 2015 Off-site monitoring wells 15 * 1 Jul 2015 Green waste mulchers and shredders 7 * 1 Jul 2015 Hoppers 7 * 1 Jul 2015 Push pits 15 * 1 Jul 2015 Sweepers - road sweepers 10 * 1 Jul 2015 Transfer trailers 10 * 1 Jul 2015 Water treatment systems 10 * 1 Jul 2015 Weighbridges 15 * 1 Jul 2015 Waste remediation and materials recovery services (29220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Materials recovery facility (MRF) assets: Air compressors and receivers 7 * 1 Jul 2014 Balers 7 * 1 Jul 2014 Ballistic separators 10 * 1 Jul 2014 Bins: Bins generally (including metal bins) 7 * 1 Jul 2014 Compactor bins 6 * 1 Jul 2014 Mobile bins (including rubbish bins) 5 * 1 Jul 2014 Bunkers 10 * 1 Jul 2014 CCTV and security systems 4 * 1 Jul 2014 Chippers and shredders 7 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors and conveyor systems: Bounce conveyors and feeders 10 * 1 Jul 2014 Conveyors generally ((incorporating belt, drive, motors and supporting structure) including walking floor conveyors) 9 * 1 Jul 2014 Hand sort conveyors 10 * 1 Jul 2014 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 10 * 1 Jul 2014 Ducted air transfer system assets 10 * 1 Jul 2014 Dust collectors 12 * 1 Jul 2014 Eddy current separators 7 * 1 Jul 2014 Excavators and front end loaders 5 * 1 Jul 2014 Fans 10 * 1 Jul 2014 Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) 5 * 1 Jul 2014 Ferrous and magnetic separators 10 * 1 Jul 2014 Food separation and screening assets 10 * 1 Jul 2014 Forklifts 5 * 1 Jul 2014 Glass breakers and crushers 6 * 1 Jul 2014 Hoppers 7 * 1 Jul 2014 Leachate pumps and filters 10 * 1 Jul 2014 Lifting assets (including pallet jacks) 10 * 1 Jul 2014 Optical sorters 5 * 1 Jul 2014 Screen separators 10 * 1 Jul 2014 Sweepers and scrubbers 10 * 1 Jul 2014 Trommels (incorporating wheels, motors and gearboxes): Fixed 7 * 1 Jul 2014 Portable 7 * 1 Jul 2014 Vacuum extraction and cleaning assets 10 * 1 Jul 2014 Vibrating screen separators 10 * 1 Jul 2014 Waste compactors 9 * 1 Jul 2014 Weighbridges 15 * 1 Jul 2014 CONSTRUCTION (30110 to 32990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors: Compressors - reciprocating 7 * 1 Jul 2008 Compressors - rotary screw 10 * 1 Jul 2008 Backhoe loaders 9 * 1 Jul 2002 Bending machines (bar, angle or rod) 10 * 1 Jul 2008 Block and brick elevators (portable) 10 * 1 Jul 2008 Chain blocks, rod shears, jacks etc 13 ⅓ 1 Jan 2001 Compaction: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Buggies or dumpers (motorised) 5 1 Jan 2001 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifiers) 5 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shaft 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Hoppers, skips and hoist buckets 10 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 1 Jan 2001 Cranes (mobile): Light and medium 15 * 1 Jul 2002 Heavy (over 15.24 tonnes lift) 20 * 1 Jul 2002 Tower and hoists 10 1 Jan 2001 Dozers/front end loaders 9 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Formwork, beams and props, steel 10 * 1 Jul 2008 Hydraulic excavators 10 * 1 Jul 2002 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Mini excavators 8 * 1 Jul 2002 Motor graders 10 * 1 Jul 2002 Pavers 12 * 1 Jul 2002 Power supply assets: Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Profilers 10 * 1 Jul 2002 Pumps 10 1 Jan 2001 Road rollers 15 * 1 Jul 2002 Saws, bench and mitre, portable 7 * 1 Jul 2008 Scrapers 8 * 1 Jul 2002 Skid steer loaders 7 * 1 Jul 2002 Stabiliser recyclers 12 * 1 Jul 2002 Surveying assets (including levels) - see Table A Surveying and mapping services (69220) Telescopic handlers 10 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Track loaders 9 * 1 Jul 2002 Traffic management assets (use the relevant lives given under Table A Rental and hiring services (66110 to 67200), whether or not the assets are in fact hired or leased) Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Wheel loaders 8 * 1 Jul 2002 Winches 13 ⅓ 1 Jan 2001 Other heavy and civil engineering construction n.e.c. (31099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic welding machines (used at sea in construction of submarine pipelines) 10 1 Jan 2001 WHOLESALE TRADE (33110 to 38000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barcode readers/scanners - see Table B Warehouse and distribution centre equipment and machines Benches 15 * 1 Jul 2019 Dimensioning machines 15 * 1 Jul 2019 Ice making machines 8 * 1 Jul 2019 Intermediate bulk containers: Mild and stainless steel 15 * 1 Jul 2019 Others 8 * 1 Jul 2019 Lifting and handling assets: Elevating work platforms 10 * 1 Jul 2019 Forklifts - see Table B Warehouse and distribution centre equipment and machines Pallet conveyers see Table B Warehouse and distribution centres Pallet jacks - see Table B Loading bay assets Picking and collating machines - see Table B Warehouse and distribution centre equipment and machines Ladders 4 * 1 Jul 2019 Livestock scales, weigh indicators and loading bars 5 * 1 Jul 2019 Racks - see Table B Warehouse and distribution centre equipment and machines Packaging assets: Carton sealers and box taping machines 12 * 1 Jul 2019 Pallet wrappers - see Table B Packaging machines Pumps: Chemical pumps 10 * 1 Jul 2019 Product pumps 12 * 1 Jul 2019 Vacuum pumps 12 * 1 Jul 2019 Water pumps 15 * 1 Jul 2019 Refrigeration assets - see Table B Refrigeration assets Scales (excluding livestock scales) 10 * 1 Jul 2019 Signs - see Table B Advertising signs Tanks: Chemical storage tanks 15 1 Jul 2019 Water storage tanks 20 1 Jul 2019 Trailers - see Table B Motor vehicles and trailers Trolleys - see Table B Warehouse and distribution centre equipment and machines Unmanned aerial vehicles (drones/remotely piloted aircraft) - see Table B Unmanned aerial vehicles Wool wholesaling (33110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Wool presses 20 * 1 Jul 2006 Petroleum product wholesaling (33210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bulk fuel regional depot assets (excluding LPG assets): Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Effluent treatment system (incorporating pumps, motors and electronic circuitry) 15 * 1 Jul 2010 Electric pumps 10 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading gantries and racks (incorporating meters and metering systems) 15 * 1 Jul 2010 Petroleum product storage tanks - fibreglass and steel 20 * 1 Jul 2010 Rigid fuel tank truck assets: Aluminium tanks or barrels 10 * 1 Jul 2010 Filters 5 * 1 Jul 2010 Metering systems 5 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Hydraulically driven pumps 8 * 1 Jul 2010 Pipes and fittings 10 * 1 Jul 2010 Tailgate loaders 15 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meter, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground distribution piping systems (incorporating pipes, fittings and manholes) fibreglass and steel 20 * 1 Jul 2010 Bulk fuel terminal assets (excluding LPG assets): Automatic tank gauges 10 * 1 Jul 2010 Effluent treatment systems (incorporating air pump, pipes, separator and tank) 10 * 1 Jul 2010 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator anels, fire retardant lines and foam storage tank) 15 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2010 Marketing pumps 7 * 1 Jul 2010 Meters and metering systems 7 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Product piping (steel) 20 * 1 Jul 2010 Terminal automation equipment 10 * 1 Jul 2010 Vapour recovery units 15 * 1 Jul 2010 LPG depot and terminal assets: Automatic tank gauges 10 * 1 Jul 2010 Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Depot and terminal storage vessels - aboveground and underground 30 * 1 Jul 2010 Electronic scales 10 * 1 Jul 2010 Forklift fuel tanks: Galvanised steel or steel tanks coated with zinc rich enamel 15 * 1 Jul 2010 Aluminium tanks 12 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 In-situ permanently installed cylinders 30 * 1 Jul 2010 Leak detection systems 8 * 1 Jul 2010 Leisure market cylinders (4.5 and 9 kgs capacity) 15 * 1 Jul 2010 Loading arms: Terminal 10 * 1 Jul 2010 Marine 25 * 1 Jul 2010 LPG fleet refuelling facility: Dispenser 10 * 1 Jul 2010 Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Meters 7 * 1 Jul 2010 Piping 20 * 1 Jul 2010 Pump sets 10 * 1 Jul 2010 Storage tanks 30 * 1 Jul 2010 Valves 10 * 1 Jul 2010 LPG tank truck assets: LPG storage tanks 20 * 1 Jul 2010 Metering systems 7 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Pipes and fittings 7 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Valves 7 * 1 Jul 2010 Product piping systems: Pipes 20 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Stillages 5 * 1 Jul 2010 Vapour recovery units and vapour compressors 7 * 1 Jul 2010 Weighbridges 25 * 1 Jul 2010 Commission-based wholesaling (38000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sale yards (used by stock and station agents) 30 * 1 Jul 2014 RETAIL TRADE (39110 to 43209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Counters, freestanding (including check-out and service counters) 10 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2005 Floating timber 10 * 1 Jul 2005 Linoleum 10 * 1 Jul 2005 Vinyl 10 * 1 Jul 2005 Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Loading bay assets - see Table B Loading bay assets Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 Power supply assets, emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instrument) 25 * 1 Jul 2005 Power management unit 15 * 1 Jul 2005 Uninterruptible power supply (UPS) system: Line interactive type 5 * 1 Jul 2013 On line double conversion type 10 * 1 Jul 2013 Public address and paging system assets (including amplifiers, audio speakers and microphones) - see Table B Public address and paging system assets Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Roller shutter electric motors 20 * 1 Jul 2005 Shelving 10 * 1 Jul 2005 Signage used for business identification (including lighting for signs) - see Table B Advertising signs Trolleys, customer shopping type 7 * 1 Jul 2005 Trolleys, stock type 10 * 1 Jul 2005 Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7 * 1 Jul 2005 Motor vehicle tyre or tube retailing (39220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air tools (including ratchet guns) 2 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene (PE) 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifters (incorporating tyre spreaders) 8 * 1 Jul 2011 Fuel retailing (40000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and air lines 7 * 1 Jul 2010 Automatic tank gauges 10 * 1 Jul 2010 Canopy lighting: Liquid emitting diode 10 * 1 Jul 2010 Radiant gas positive 5 * 1 Jul 2010 Convenience store assets: Air conditioning systems 7 * 1 Jul 2010 Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) 10 * 1 Jul 2010 CCTV video surveillance systems 4 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2010 Counters - freestanding 10 * 1 Jul 2010 Display shelving and racking 10 * 1 Jul 2010 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 7 * 1 Jul 2010 Hot food display assets (including bain maries) 10 * 1 Jul 2010 Microwave ovens 5 * 1 Jul 2010 Pie warmers and heating units 10 * 1 Jul 2010 Refrigerated cabinets and freezers 10 * 1 Jul 2010 PA systems 12 * 1 Jul 2010 Point of sale assets: Barcode scanners 6 * 1 Jul 2010 Electronic funds transfer point of sale machines (EFTPOS) 6 * 1 Jul 2010 Forecourt controllers 6 * 1 Jul 2010 Safes: Cash storage 10 * 1 Jul 2010 Cash vending 7 * 1 Jul 2010 Cigarette safes 7 * 1 Jul 2010 Emergency shut off systems 10 * 1 Jul 2010 Facility signs 7 * 1 Jul 2010 Gasoline and diesoline assets: Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) 8 * 1 Jul 2010 Leak protection pressure systems 8 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems 7 * 1 Jul 2010 Pay at pump card reading systems 6 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Underground fuel storage tanks - steel and fibreglass 20 * 1 Jul 2010 Hot water systems 10 * 1 Jul 2010 LPG assets: LPG pumps 7 * 1 Jul 2010 LPG dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets) 10 * 1 Jul 2010 LPG storage tanks - aboveground and underground 30 * 1 Jul 2010 Underground steel piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Food retailing (41100 to 41290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Butchers' plant 20 1 Jan 2001 Other store-based retailing (42110 to 42799) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Newspaper wrapping machines 10 1 Jan 2001 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 ACCOMMODATION AND FOOD SERVICES (44000 to 45302) Accommodation (44000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Accommodation providers using assets not listed here may rely on determinations shown for Residential property operators (67110) Accommodation providers who operate a pub, tavern, bar, cafe, restaurant or club within their premises should use the effective life determinations shown for cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business Audio visual entertainment assets (including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television sets, turntable, video projection equipment)) 5 * 1 Jul 2005 Carpets 7 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2005 Furniture, freestanding: Generally (including guestrooms) 7 * 1 Jul 2005 Outdoor 5 * 1 Jul 2005 Garage doors, electric (excluding doors): Controls and motors 5 * 1 Jul 2005 Gates, electric (excluding gates): Controls and motors 5 * 1 Jul 2005 Guestroom assets: Bathroom assets: Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes) 1 * 1 Jul 2005 Hair dryers 3 * 1 Jul 2005 Heated towel rails, electric 5 * 1 Jul 2005 Scales 5 * 1 Jul 2005 Spa bath pumps 7 * 1 Jul 2005 Towels 1 * 1 Jul 2005 Bedding (including mattress protectors, pillows and sheets) 2 * 1 Jul 2005 Bed mattresses 7 * 1 Jul 2005 Beds: Generally (including ensembles) 7 * 1 Jul 2005 Foldout and rollaway beds (excluding sofas) 3 * 1 Jul 2005 Bed spreads, blankets and quilts 5 * 1 Jul 2005 Clocks and clock radios 5 * 1 Jul 2005 Kitchen assets: Bar refrigerators 10 * 1 Jul 2005 Cooking utensils (including electric jugs, kettles, pans, pots and toasters, but excluding portable cook tops and ovens) 2 * 1 Jul 2005 Crockery and cutlery 4 * 1 Jul 2005 Glassware 2 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Laundry assets in guestrooms: Clothes dryers 7 * 1 Jul 2005 Irons and ironing boards 3 * 1 Jul 2005 Washing machines 7 * 1 Jul 2005 Window blinds and curtains 6 * 1 Jul 2005 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2005 Housekeeping assets (including bins, buckets, floor signs and toilet brushes) 1 * 1 Jul 2005 Laundry assets used by hotel/motel operators: Dryers 10 * 1 Jul 2005 Linen bins 15 * 1 Jul 2005 Pressers 15 * 1 Jul 2005 Roller irons 20 * 1 Jul 2005 Washing machines 10 * 1 Jul 2005 Public address and paging system assets (including amplifiers, audio speakers and microphones) 10 * 1 Jul 2005 Sauna heating assets 10 * 1 Jul 2005 Swimming pools and spas: Chlorinators 8 * 1 Jul 2005 Filtration assets (including pumps) 8 * 1 Jul 2005 Heaters 10 * 1 Jul 2005 Trolleys 10 * 1 Jul 2005 Vacuum cleaners 3 * 1 Jul 2005 Water pumps used to deliver water to residences above ground level 10 * 1 Jul 2005 Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, television sets, turntables and video projection equipment) 5 * 1 Jul 2005 Bars, freestanding (including drink service counters and wet bars) 15 * 1 Jul 2005 Beer dispensing system assets (including, tanks, taps tubes and valves) 15 * 1 Jul 2005 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2005 Counters for customer service, freestanding 15 * 1 Jul 2005 Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) 5 * 1 Jul 2005 Dishwasher machines 8 * 1 Jul 2005 Drink blenders 3 * 1 Jul 2005 Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers, but excluding beer dispensing systems) 10 * 1 Jul 2005 Electronic spirits dispensers 5 * 1 Jul 2005 Floor coverings, removable without damage: Carpet 5 * 1 Jul 2005 Rubber safety mats 5 * 1 Jul 2005 Food preparation and service assets: Bench top appliances - small portable type (including blenders, food processors, grills, rice cookers and toasters) 3 * 1 Jul 2005 Cooking appliances, large commercial type (including cook tops, deep fryers, grills, kebab machines, ovens and salamanders) 10 * 1 Jul 2005 Cookware, handheld (including frypans, pans, pots, trays and woks) 2 * 1 Jul 2005 Crockery, cutlery and glassware 1 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Preparation benches, freestanding 20 * 1 Jul 2005 Wok burners, large commercial type 8 * 1 Jul 2005 Furniture, freestanding, for customer use: In drinking areas of pubs, bars, clubs 5 * 1 Jul 2005 In dining areas 8 * 1 Jul 2005 Furniture, not freestanding: Chairs and tables fixed to ground or building 20 * 1 Jul 2005 Glassware 1 * 1 Jul 2005 Glass washer machines 5 * 1 Jul 2005 Kitchen exhaust fans 5 * 1 Jul 2005 Menu boards 5 * 1 Jul 2005 Poker/gaming machines 7 * 1 Jul 2009 Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090) Road transport (46100 to 46239) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 *# 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 *# 1 Jan 2005 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 *# 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 *# 1 Jan 2005 Tramway and light rail passenger transport services (46220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure assets: Communication, computer and passenger support assets: Automatic vehicle monitoring computer systems 10 * 1 Jul 2010 Automatic vehicle monitoring tram borne equipment (including transponders) 10 * 1 Jul 2010 CCTV systems 4 * 1 Jul 2010 Control systems 10 * 1 Jul 2010 Hand-held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Radio base stations, intercoms 7 * 1 Jul 2010 Electrification assets: Lighting 15 * 1 Jul 2010 Overhead distribution lines (incorporating conductors, cross arms, feeders, insulators, inverters, fittings and poles) 30 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Signalling assets (including automatic points) 15 * 1 Jul 2010 Track maintenance assets: Truck mounted maintenance assets (including points cleaning, sweeping and welding machines) 15 * 1 Jul 2010 Trackwork (incorporating track drainage): Ballasted track 25 * 1 Jul 2010 Curved track 20 * 1 Jul 2010 Embedded track 30 * 1 Jul 2010 Points (excluding automatic points) and crossings 20 * 1 Jul 2010 Track within depots 40 * 1 Jul 2010 Tramway and light rail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Pantographs 15 * 1 Jul 2010 Rail freight and passenger transport services (47100 to 47200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Infrastructure assets: Electrification assets: Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) 33 ⅓ * 1 Jan 2002 Power transformers 30 * 1 Jan 2002 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jan 2002 Passenger information and ticketing system 15 * 1 Jan 2002 Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) 15 * 1 Jan 2002 Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels): Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle): Heavy haul (trackwork carrying >20 GMT per annum) 30 * 1 Jan 2002 Light haul (trackwork carrying <1 GMT per annum) 50 * 1 Jan 2002 Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) 40 * 1 Jan 2002 Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) 20 * 1 Jan 2002 Passenger 40 * 1 Jan 2002 Turnouts and crossings 20 * 1 Jan 2002 Monorail operation assets: Infrastructure assets: Communication, computer and passenger assets: CCTV systems 4 * 1 Jul 2010 Control systems (including commutators) 10 * 1 Jul 2010 Hand held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Phones, radio base stations, intercoms 7 * 1 Jul 2010 Rescue and recovery vehicles 30 * 1 Jul 2010 Electrification assets: Collector rails 30 * 1 Jul 2010 Lighting 15 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Standby generators 25 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Uninterruptible power supply (UPS) systems 5 * 1 Jul 2010 Track and maintenance assets: Beams and columns 30 * 1 Jul 2010 Maintenance vehicles 15 * 1 Jul 2010 Track 30 * 1 Jul 2010 Track switches 30 * 1 Jul 2010 Traversers 30 * 1 Jul 2010 Monorail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Railway rolling stock: Locomotives: Generally (including diesel-electric and electric) 25 * 1 Jan 2002 Heavy haul (bulk minerals/coal) 20 * 1 Jan 2002 Underground (diesel-battery) 15 * 1 Jan 2002 Passenger: Electric/diesel power cars and trailers 30 * 1 Jan 2002 Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) 30 * 1 Jan 2002 Power vans 15 * 1 Jan 2002 Rail mounted track infrastructure assets: Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) 20 * 1 Jan 2002 Mainline and switch tampers 15 * 1 Jan 2002 Wagons - bulk freight: Mineral ores and coal: Carbon steel 20 * 1 Jan 2002 Ferritic steel 30 * 1 Jan 2002 Other: Coke quenchers 15 * 1 Jan 2002 Grain hoppers 20 * 1 Jan 2002 Limestone 20 * 1 Jan 2002 Pneumatic discharge - cement 20 * 1 Jan 2002 Used on tram lines 40 1 Jan 2001 Tank cars 20 * 1 Jan 2002 Wagons - non bulk freight (including all wagons used for general and inter-modal freight) 30 * 1 Jan 2002 Note: From the 2012-13 income year, a capped life of 10 years is available for the decline in value of eligible shipping vessels but only if certain conditions are met (see subsection 40-102(4) item 10 and subsection 40-102(4A)) Water transport and support services (48100 to 48200 and 52110 to 52190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial vessels: Canoes 10 * 1 Jul 2009 Dinghies and punts (not longer than 6 metres) 12 * 1 Jul 2009 Fishing vessels (including trawlers, long liners, seiners, fin fish boats, pearling boats, lobster boats, aquaculture and other fishing boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Houseboats 20 * 1 Jul 2009 Inflatable boats (excluding rigid hull inflatable boats) 7 * 1 Jul 2009 Jet skis 4 * 1 Jul 2009 Kayaks 5 * 1 Jul 2009 Offshore supply and support vessels 20 * 1 Jul 2009 Passenger vessels (including cruise vessels, skippered charter vessels, vehicle and passenger ferries, semi submersible vessels and water taxis): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Pedal boats 10 * 1 Jul 2009 Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) 15 * 1 Jul 2009 Sail boats (not longer than 6 metres and including 'off the beach' boats) 10 * 1 Jul 2009 Ski boats 10 * 1 Jul 2009 Thrill boats (including jet boats) 10 * 1 Jul 2009 Trading ships: Bulk carriers 20 * 1 Jul 2009 Cargo ships 20 * 1 Jul 2009 Container ships 20 * 1 Jul 2009 Roll on/roll off ships 20 * 1 Jul 2009 Tankers: Oil and chemical 20 * 1 Jul 2009 LNG and LPG 30 * 1 Jul 2009 Work vessels (including barges, coastal supply boats, dredges, general work boats, landing craft, launches, lighters, line boats, pilot boats, runabouts and tug boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) 15 * 1 Jul 2009 Support assets (acquired separately from the vessel): Desalinators 10 * 1 Jul 2009 Hot water units: Domestic 5 * 1 Jul 2009 Marine 10 * 1 Jul 2009 Lifting assets: Hoists and winches: Electric 5 * 1 Jul 2009 Hydraulic and mechanical 10 * 1 Jul 2009 Navigational and communication assets acquired separately from the vessel (including autopilots, chart plotters, depth sounders, GPS, radar systems and marine radios) 5 * 1 Jul 2009 Outboard motors 5 * 1 Jul 2009 Power supply assets: Batteries (deep cycle) 3 * 1 Jul 2009 Generators (stand alone) 10 * 1 Jul 2009 Inverters 6 * 1 Jul 2009 Safety assets: Emergency signalling assets (including EPIRBS) 5 * 1 Jul 2009 Life rafts 10 * 1 Jul 2009 Trailers 8 * 1 Jul 2009 Port assets: Cargo handling equipment: Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Cranes: Container/portainer 20 * 1 Jul 2002 Fixed 25 * 1 Jul 2002 Mobile (over 15.24 tonnes lift) 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Forklifts: Container handling 7 ½ * 1 Jul 2002 General handling 11 * 1 Jul 2002 Rail mounted gantries 15 * 1 Jul 2002 Reach stackers 10 * 1 Jul 2002 Ship loaders 30 * 1 Jul 2002 Ship unloaders 20 * 1 Jul 2002 Spreaders 5 * 1 Jul 2002 Stackers, reclaimers and stackers/reclaimers 25 * 1 Jul 2002 Straddle carriers 12 ½ * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Control systems: Control system assets - programmable logic controllers (PLCs) and hardware 10 * 1 Jul 2002 Motor control centre and motor control field devices 20 * 1 Jul 2002 Environmental equipment: Current, tidal, wave and wind monitoring systems 5 * 1 Jul 2002 Oil spill containment boom 10 * 1 Jul 2002 Intermodal facilities: Receival station assets (including belt feeder, hopper and tippler) 30 * 1 Jul 2002 Truck and rail receival dump pit 50 * 1 Jul 2002 Land based facilities: Concrete rail beams and rails 30 * 1 Jul 2002 Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) 30 * 1 Jul 2002 Dust suppression systems 30 * 1 Jul 2002 Electricity supply assets - see Table A Electricity supply (26110 to 26400) Storage sheds, to the extent they form an integral part of bulk handling equipment 40 * 1 Jul 2002 Navigational aids: Land based navigational aids 20 * 1 Jul 2002 Offshore beacons, channel markers and lead lights: Floating buoys 10 * 1 Jul 2002 Piled structures 20 * 1 Jul 2002 Other facilities: Cathodic protection: Impressed current system 30 * 1 Jul 2002 Sacrificial system 15 * 1 Jul 2002 Dry docks (including floating dry docks) 40 * 1 Jul 2013 Fender systems: Elastomeric 20 * 1 Jul 2002 Timber 10 * 1 Jul 2002 Gangways - removable 10 * 1 Jul 2002 Mooring facilities (including bollards) 40 * 1 Jul 2002 Mooring quick release hooks 20 * 1 Jul 2002 Pontoons - floating 20 * 1 Jul 2002 Slipways (incorporating rails, ramps, runners and winching systems) 30 * 1 Jul 2002 Wharves, dolphins and jetties 40 * 1 Jul 2002 Salvage machinery: Boilers, vertical 40 1 Jan 2001 Engine hoisting 40 1 Jan 2001 Pumps: Centrifugal, direct acting, and connections 40 1 Jan 2001 Duplex boiler feed 40 1 Jan 2001 Other air and space transport (49009) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aircraft: Aeroplanes: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Helicopters: General use 20 *# 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Scenic and sightseeing transport (50100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gliders (including motor gliders) 20 * 1 Jul 2013 Hot air balloon ride operation assets: Flight instruments 10 * 1 Jul 2013 Hot air balloon assets: Baskets 6 * 1 Jul 2013 Burners 10 * 1 Jul 2013 Envelopes 5 * 1 Jul 2013 Fuel cylinders and tanks (incorporating shut off valves) 20 * 1 Jul 2013 Inflator fans 15 * 1 Jul 2013 Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: Cabins (including carriers) 25 * 1 Jul 2009 Communications assets: Communications cables 10 * 1 Jul 2009 Radios 5 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 15 * 1 Jul 2009 Rescue vehicles 30 * 1 Jul 2009 Ropes: Haul ropes 10 * 1 Jul 2009 Track ropes 20 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Towers: Tower heads 15 * 1 Jul 2009 Tower structures 30 * 1 Jul 2009 Transportation systems (incorporating drives and belts) 3 * 1 Jul 2009 Pipeline transport (50210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Other transport n.e.c. (50290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts): Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables - above ground 10 * 1 Jul 2009 Communications cables - under ground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways (including covered walkways and carpets) 10 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 20 * 1 Jul 2009 Oversnow transport assets: Oversnow transporters 8 * 1 Jul 2009 Skidoos 5 * 1 Jul 2009 Ropes: Main hauling rope for detachable lifts etc 15 * 1 Jul 2009 Main hauling rope for fixed grip, t-bars lifts etc 20 * 1 Jul 2009 Snow grooming assets (including free groomers, snow blowers and winches) 8 * 1 Jul 2009 Snowmaking assets including: Air water guns and fan guns 10 * 1 Jul 2009 Compressors, pumps, water mains and pipes 20 * 1 Jul 2009 Cooling towers 15 * 1 Jul 2009 Electrical cables - above ground 10 * 1 Jul 2009 Electrical cables - under ground 25 * 1 Jul 2009 Weather stations 5 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Tower heads and structures 30 * 1 Jul 2009 Postal services (51010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Mail house assets: Envelope inserters 7 * 1 Jul 2015 Folders 12 ½ * 1 Jul 2015 Guillotines 15 * 1 Jul 2015 Heat sealers 10 * 1 Jul 2015 Printers 5 * 1 Jul 2015 Racks 20 * 1 Jul 2015 Scales 5 * 1 Jul 2015 Scanners 5 * 1 Jul 2015 Trolleys 8 * 1 Jul 2015 Postal delivery services: Control systems and control system assets 10 * 1 Jul 2016 Flat mail optical character reading and sorting machines 12 * 1 Jul 2016 Letter boxes (bulk private) 30 * 1 Jul 2016 Letter sorting assets (including bar code sorters, culler facer cancellers and multiline optical character readers) 12 * 1 Jul 2016 Motorcycles 5 * 1 Jul 2016 Parcel lockers 10 * 1 Jul 2016 Parcel sorting system assets (excluding control systems and control system assets) 15 * 1 Jul 2016 Post boxes (street type) 20 * 1 Jul 2016 Courier pick-up and delivery services (51020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Inspection assets: Scales: Bench 10 * 1 Jul 2011 Floor (platform) 20 * 1 Jul 2011 Weight dimension capture system assets (including checkweighers, in motion scales and readers) 10 * 1 Jul 2011 Materials handling equipment: Ball transfer mats and castor decks 20 * 1 Jul 2011 Control systems and control system assets 10 * 1 Jul 2016 Conveyors (including shoe sorters) 15 * 1 Jul 2011 Forklifts - see Table B Parcel sorting system assets (including sortation system assets) (excluding control systems and control system assets) 15 * 1 Jul 2016 Scissor lifts 10 * 1 Jul 2015 Storage racks 20 * 1 Jul 2011 Trolleys, freight barrows, cages and bins 10 * 1 Jul 2011 Pick up and delivery equipment: Barcode label printers 5 * 1 Jul 2011 Portable hand held barcode readers (including point of delivery capture devices and delivery information acquisition devices) 4 * 1 Jul 2011 Airport operations and other air transport support services (52200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aircraft maintenance assets: Aircraft testing equipment 13 ⅓ 1 Jan 2001 General plant and machinery 20 1 Jan 2001 Hangar fixtures and fittings 20 1 Jan 2001 Plant subject to excessive corrosion 10 1 Jan 2001 Precision machines and plant 10 1 Jan 2001 Aircraft training assets: Flight simulators 8 1 Jan 2001 Link trainers 8 1 Jan 2001 Airport assets: Aerobridges 20 * 1 Jan 2003 Baggage handling assets: Baggage check-in stations (incorporating scales and check-in conveyors) 10 * 1 Jan 2003 Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) 15 * 1 Jan 2003 Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) 15 * 1 Jan 2003 Control systems (excluding computers) 10 * 1 Jan 2003 Fire safety and rescue assets: Breathing units 10 * 1 Jan 2003 Drills, air powered 10 * 1 Jan 2003 Fire fighting vehicles 20 * 1 Jan 2003 Rescue boats: Aluminium 20 * 1 Jan 2003 Inflatable 8 * 1 Jan 2003 Rescue units (jaws of life) 15 * 1 Jan 2003 Fuel supply assets: Aircraft fueller vehicles 15 * 1 Jan 2003 Aircraft hydrant dispenser vehicles 15 * 1 Jan 2003 Filters, fuel 25 * 1 Jan 2003 Fire fighting systems 25 * 1 Jan 2003 Piping 25 * 1 Jan 2003 Pumps, fuel 25 * 1 Jan 2003 Tanks 25 * 1 Jan 2003 Ground support assets: Aircraft loader/unloader vehicles 15 * 1 Jan 2003 Aircraft stairs: Manual 20 * 1 Jan 2003 Vehicle mounted 15 * 1 Jan 2003 Airstart units 15 * 1 Jan 2003 Containers, air cargo (used to transport goods by air) 5 * 1 Jan 2001 Ground power units 15 * 1 Jan 2003 High lift service vehicles (including catering, lavatory, maintenance and water vehicles) 15 * 1 Jan 2003 Tow tractors 20 * 1 Jan 2003 Tractors, baggage 15 * 1 Jan 2003 Tractor trolleys (including baggage and container trolleys, and dollies) 10 * 1 Jan 2003 Navigation aids: Distance measuring assets 15 * 1 Jan 2003 Instrument landing systems 10 * 1 Jan 2003 Non-directional beacons (excluding towers) 15 * 1 Jan 2003 Radar sensors 15 * 1 Jan 2003 Towers 30 * 1 Jan 2003 VHF omni range assets (excluding towers) 15 * 1 Jan 2003 Runway sweepers 15 * 1 Jan 2003 Terminal building assets: Flight information display signs (including monitors and LED screens) 7 * 1 Jan 2003 Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) 5 * 1 Jan 2003 Visual aids assets: Docking guidance systems 10 * 1 Jan 2003 Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) 15 * 1 Jan 2003 Movement area guidance signs 10 * 1 Jan 2003 Visual approach slope indicator systems (PAPI) 15 * 1 Jan 2003 Wind direction indicators, illuminated 10 * 1 Jan 2003 Other transport support services n.e.c. (52999) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electronic toll collection assets: Digital measuring instruments (including vehicle classifiers (laser or infrared) and electronic toll collection readers (radio frequency)) 4 * 1 Jul 2005 Electronic toll collection transponders 4 * 1 Jul 2005 Optical character recognition cameras 4 * 1 Jul 2005 Other warehousing and storage services (53090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) Motion picture and video activities (55110 to 55140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Camera accessories: Aspect ratio converters 12 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Speed control, time lapse and phase adjustment controls 10 * 1 Jan 2006 Time code generators and master clocks 10 * 1 Jan 2006 Underwater and marine housings and rain deflectors 12 * 1 Jan 2006 Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) 3 * 1 Jan 2006 Cameras: 16mm and 35mm film cameras 10 * 1 Jan 2006 Digital cameras 5 * 1 Jan 2006 Camera lens accessories: Coloured and graduated filters and filter stages 3 * 1 Jan 2006 Fish eye and wide angle lens adapters 10 * 1 Jan 2006 Follow focus, remote focus, shutter and zoom controls 10 * 1 Jan 2006 Image stabilisers, matte boxes, and teleprompters 10 * 1 Jan 2006 Camera lenses 10 * 1 Jan 2006 Camera supports (including heads, legs mounts and tripods) 10 * 1 Jan 2006 Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5 * 1 Jul 2004 Grips' assets: Camera cranes 10 * 1 Jan 2006 Camera heads 10 * 1 Jan 2006 Car rigs, sea rigs and other specialised rigs 2 * 1 Jan 2006 Communications systems 5 * 1 Jan 2006 Dollies 12 * 1 Jan 2006 Dolly and camera attachments 10 * 1 Jan 2006 Dolly track 5 * 1 Jan 2006 Remote camera control systems 10 * 1 Jan 2006 Towers, rigging, and dance floors 10 * 1 Jan 2006 Tracking vehicles and insert trailers - see Table B Motor vehicles and trailers Lighting assets: Accessories (including gaffer grips, clamps, mounts, and stands) 10 * 1 Jan 2006 Portable lights 10 * 1 Jan 2006 Studio lights - fixed 15 * 1 Jan 2006 Lighting control systems 10 * 1 Jan 2006 Lighting grids - fixed 20 * 1 Jan 2006 Lighting hoists 15 * 1 Jan 2006 Motion picture film processing assets: Chemical agitators and mixers 10 * 1 Jan 2006 Chemical storage tanks 15 * 1 Jan 2006 Film cleaning machines 10 * 1 Jan 2006 Film colour analysers and colour grading machines 8 * 1 Jan 2006 Film densitometers 10 * 1 Jan 2006 Film printing machines 10 * 1 Jan 2006 Film processing machines 10 * 1 Jan 2006 Film re-winders 15 * 1 Jan 2006 Flat bed and rear projection film viewers 15 * 1 Jan 2006 Mixed chemical pumps 10 * 1 Jan 2006 Optical sound camera systems (incorporating soundtrack and time code generators) 10 * 1 Jan 2006 Silver recovery units 8 * 1 Jan 2006 Sound quality control processors 5 * 1 Jan 2006 Waste water treatment assets 10 * 1 Jan 2006 Post production sound assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Audio effects units (incorporating aural exciters, compressors, delay and effects control processors graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators and time controllers) 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 3 * 1 Jan 2006 Digital film projectors 5 * 1 Jan 2006 Digital sound conversion processors (including encoders and decoders) 5 * 1 Jan 2006 Hard disc video players and recorders 3 * 1 Jan 2006 Microphones and microphone accessories 10 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 5 * 1 Jan 2006 Sound mixing desks and consoles 5 * 1 Jan 2006 Speakers 7 * 1 Jan 2006 Time code synchronisation units 5 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Post production video assets: DVD players 3 * 1 Jan 2006 Edit controllers (used in linear editing) 4 * 1 Jan 2006 High definition digital film scanners 4 * 1 Jan 2006 High definition laser film recorders 5 * 1 Jan 2006 Monitors 5 * 1 Jan 2006 Motion capture and analysis systems 5 * 1 Jan 2006 Non-linear editing systems (incorporating computer control, interface and hard disc system) 5 * 1 Jan 2006 Telecine chains (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machines) 7 * 1 Jan 2006 VHS video cassette players and recorders 2 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Videotape players and recorders 5 * 1 Jan 2006 Screening theatre assets: Audio amplification and processing equipment (includes component racks systems) 5 * 1 Jan 2006 Digital audio players, digital film projectors and digital sound conversion processors 5 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 8 * 1 Jan 2006 Speakers 10 * 1 Jan 2006 Sound recording assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Sound mixing consoles 5 * 1 Jan 2006 Boom poles 2 * 1 Jan 2006 Compressors, expanders and limiters 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 2 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Headphones: Generally 2 * 1 Jan 2006 Miniature in-ear headphones 1 * 1 Jan 2006 Microphones: Field or boom microphones 7 * 1 Jan 2006 Lapel microphones 1 * 1 Jan 2006 Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5 * 1 Jan 2006 Microphone cables 2 * 1 Jan 2006 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jan 2006 Studio microphones 10 * 1 Jan 2006 Monitors 2 * 1 Jan 2006 Speakers 5 * 1 Jan 2006 Vision switchers 5 * 1 Jan 2006 Video monitors 5 * 1 Jan 2006 Motion picture exhibition (55130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio amplification and processing equipment (including component rack systems) 10 * 1 Jan 2001 Carpets 5 * 1 Jan 2001 Cinema automation systems 10 * 1 Jan 2001 Cinema and sound processors 8 * 1 Jan 2001 Cinema seating (including frames, seat bodies and covers) 7 * 1 Jan 2001 Curtains, wall and acoustic treatments 7 * 1 Jan 2001 Drive-in plant: Sound transmission equipment 10 * 1 Jan 2001 Listening units (including posts, wiring and speaker equipment) 10 * 1 Jan 2001 Screens and screen framing 15 * 1 Jan 2001 Film handling and maintenance equipment (including splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001 Film transport systems (including platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001 Lighting (including dimmers, aisle and seat) 10 * 1 Jan 2001 Loud speakers and sound reproduction equipment 10 * 1 Jan 2001 Motion picture and slide projection equipment: Motion picture projectors 10 * 1 Jan 2001 Projector heat extraction systems 10 * 1 Jan 2001 Projection ports 20 * 1 Jan 2001 Slide projectors 10 * 1 Jan 2001 Screen installations (including screens, framing and masking equipment) 8 * 1 Jan 2001 Radio broadcasting (56100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amplifiers and pre-amplifiers 10 * 1 Jul 2012 Audio monitors 10 * 1 Jul 2012 Audio processing assets (including rack mounted effects units etc) 10 * 1 Jul 2012 Audio routers 10 * 1 Jul 2012 Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems) 6 * 1 Jul 2012 Consoles: Broadcast consoles (incorporating audio logging and routing, intercommunication etc) 7 * 1 Jul 2012 Production consoles 10 * 1 Jul 2012 Control room assets generally: Electronically based assets (including audio processors, audio switchers, aural studio to transmitter linkage assets, distribution amplifiers, monitor receivers etc) 10 * 1 Jul 2012 Personal computer based assets (including delay units, logging units, program fail detectors, RDS generators etc) 6 * 1 Jul 2012 Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) 5 * 1 Jul 2012 Headphones and headsets 2 * 1 Jul 2012 Intercommunication systems (standalone) 10 * 1 Jul 2012 Microphones: Field and portable microphones 5 * 1 Jul 2012 Studio based microphones (including recording microphones) 10 * 1 Jul 2012 Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers On air lights 15 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Servers, domain controllers, switches, transcoders etc 6 * 1 Jul 2012 Studio based digital audio broadcasting infrastructure (encoding assets etc) 10 * 1 Jul 2012 Telephone systems: Telephone interface assets generally (used for sending and receiving audio to and from connected telephone lines) 10 * 1 Jul 2012 Telephone screening systems and other personal computer based telephone systems (excluding software) 6 * 1 Jul 2012 Voice over internet protocol (VoIP) based systems 7 * 1 Jul 2012 Time code generators 10 * 1 Jul 2012 Transmission assets: Antennas 20 * 1 Jul 2012 Codecs 10 * 1 Jul 2012 Fibre optic terminal equipment generally 10 * 1 Jul 2012 Generators (backup) 15 * 1 Jul 2012 Obstruction lighting 15 * 1 Jul 2012 Power conditioners 15 * 1 Jul 2012 RF switching units 15 * 1 Jul 2012 Signal receiving and monitoring assets (including audio processors, decoders, modulation monitors, spectrum analysers etc) 10 * 1 Jul 2012 Silence detection and switching units 10 * 1 Jul 2012 Surge arresters 10 * 1 Jul 2012 Translators 15 * 1 Jul 2012 Transmission towers 40 * 1 Jul 2012 Transmitters 15 * 1 Jul 2012 Uninterruptible power supply (UPS) assets - see Table B Power supply assets Television broadcasting (56210 to 56220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio boards, consoles and mixers 12 * 1 Jul 2005 Audio delay units 10 * 1 Jul 2005 Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) 12 * 1 Jul 2005 Automated tape library systems (incorporating robotic controls and tape drives) 10 * 1 Jul 2005 Broadcast antennas 20 * 1 Jul 2005 Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets) 12 * 1 Jul 2005 Cameras: Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras) 8 * 1 Jul 2005 Studio cameras 10 * 1 Jul 2005 Camera control units 10 * 1 Jul 2005 Camera lens accessories (including adapters, filters, matte boxes and stabilisers) 12 * 1 Jul 2005 Camera lenses 12 * 1 Jul 2005 Camera mounting heads 15 * 1 Jul 2005 Camera mounts (including cranes, jibs, pedestals and tripods) 25 * 1 Jul 2005 Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) 12 * 1 Jul 2005 Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) 10 * 1 Jul 2005 Digital audio players and recorders (including CD players and recorders, digital audio tape (DAT) players, DVD players and recorders, and mini disc players and recorders) 5 * 1 Jul 2005 Digital video effects (DVE) units - standalone 10 * 1 Jul 2005 Edit controllers (used in linear editing and audio post-production) 8 * 1 Jul 2005 Hard disk recorders 5 * 1 Jul 2005 Intercommunication systems 15 * 1 Jul 2005 Lighting: Portable lighting 12 * 1 Jul 2005 Studio lighting 15 * 1 Jul 2005 Lighting control systems 10 * 1 Jul 2005 Lighting grids - fixed 40 * 1 Jul 2005 Lighting hoists 15 * 1 Jul 2005 Microphones: Field or boom microphones 5 * 1 Jul 2005 Miniature or 'lapel' microphones 5 * 1 Jul 2005 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jul 2005 Studio or fixed microphones 10 * 1 Jul 2005 Microphone booms 10 * 1 Jul 2005 Microwave telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers Monitors: Audio monitors 10 * 1 Jul 2005 Video monitors: Cathode ray tube (CRT) monitors 8 * 1 Jul 2005 LCD and Plasma monitors 5 * 1 Jul 2005 Virtual monitor wall systems (including rear projection monitor walls) 5 * 1 Jul 2005 Non-linear editing systems (incorporating computer control, interface and hard disk system) 4 * 1 Jul 2005 Presentation automation systems 10 * 1 Jul 2005 Racks 20 * 1 Jul 2005 RF Modulation units 12 * 1 Jul 2005 Routing systems (incorporating control panels, hardware and switchers) 11 * 1 Jul 2005 Satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Servers (excluding data servers) 8 * 1 Jul 2005 Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) 12 * 1 Jul 2005 Slow motion controllers 10 * 1 Jul 2005 Switchers (including master control, presentation and production switchers) 10 * 1 Jul 2005 Teleprompters 10 * 1 Jul 2005 Translators 15 * 1 Jul 2005 Transmission towers 40 * 1 Jul 2005 Transmitters 15 * 1 Jul 2005 Transmitting masts (for mobile production vehicles) 10 * 1 Jul 2005 Under monitor and tally display systems 10 * 1 Jul 2005 Videocassette recorders 5 * 1 Jul 2005 Videotape players and recorders 8 * 1 Jul 2005 Internet publishing and broadcasting (57000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100) Telecommunications services (58010 to 58090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Backbone network assets: Conduits 40 * 1 Jul 2003 Cross connects (including digital and optical) 15 * 1 Jul 2003 Multiplexers (including wave division, terminal, and add-drop) 15 * 1 Jul 2003 Optical amplifiers 15 * 1 Jul 2003 Optical fibre cables 25 * 1 Jul 2003 Optical patch panels 25 * 1 Jul 2003 Regenerators 15 * 1 Jul 2003 International telecommunications submarine cables 15 * 1 Jul 2002 Microwave radio telecommunications assets: Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable): High capacity licensed microwave radio 10 * 1 Jul 2004 Medium capacity licensed microwave radio 8 * 1 Jul 2004 Low capacity licensed microwave radio 5 * 1 Jul 2004 Microwave radio system (including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter) High capacity licensed microwave radio system ≥ 68Mb 10 * 1 Jul 2004 Medium capacity licensed microwave radio system ≥ 16Mb to <68Mb 8 * 1 Jul 2004 Low capacity licensed microwave radio system < 16Mb 5 * 1 Jul 2004 Class licence microwave radio system (including antenna) 3 * 1 Jul 2004 Multiplexers 10 * 1 Jul 2004 Towers (including guyed, lattice and steel or concrete poles) 25 * 1 Jul 2004 Mobile telecommunications assets: Base station assets: Antennas, battery backup, radio transmitters/receivers and rectifiers 6 * 1 Jul 2002 Towers 25 * 1 Jul 2002 Base station controller hardware 10 * 1 Jul 2002 Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10 * 1 Jul 2002 Mobile switching centre hardware 10 * 1 Jul 2002 Payphones (public telephones) 10 1 Jan 2001 Satellite communication assets: Communications satellites (geosynchronous orbit) 15 * 1 Jan 2005 High power amplifiers 12 * 1 Jan 2005 Multiplexers 10 * 1 Jan 2005 Satellite antennas: Electronic components, external (including low noise amplifiers) 8 * 1 Jan 2005 Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8 * 1 Jan 2005 Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20 * 1 Jan 2005 Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10 * 1 Jan 2005 Satellite telemetry and control systems 15 * 1 Jan 2005 Telecommunications assets: Air-conditioning units 5 * 1 Jul 2002 Batteries, rectifiers 6 * 1 Jul 2002 Racks 20 * 1 Jul 2003 Equipment shelters (transportable) 25 * 1 Jul 2003 Electronic information storage services (59220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aisle containments (including hot aisle containments (HAC), cold aisle containments (CAC)) 15 * 1 Jul 2017 Data centre control systems - see Table B control systems and control system assets Data centre cooling assets: Chillers 15 * 1 Jul 2017 Computer room air conditioning (CRAC) units (including direct expansion (DX) systems) 10 * 1 Jul 2017 Computer room air handling (CRAH) units (including chilled water systems) 15 * 1 Jul 2017 Cooling towers 10 * 1 Jul 2017 Humidifier assets: Others (including ultrasonic humidifiers) 10 * 1 Jul 2017 Steam humidifiers (including steam generators) 5 * 1 Jul 2017 Rear door heat exchangers (RDHx) 15 * 1 Jul 2017 Row-based cooling units assets: Others (including direct expansion (DX) cooling system units) 10 * 1 Jul 2017 Water-chilled 15 * 1 Jul 2017 Water buffer tanks 20 * 1 Jul 2017 Diesel rotary uninterruptible power supply (DRUPS) 22 * 1 Jul 2017 Fire protection and suppression systems assets - see Table B Fire control and alarm assets Generators - see Table B Power supply assets: Emergency or standby Leak detection systems 10 * 1 Jul 2017 Load banks 15 * 1 Jul 2017 Modular data centre (including portable containerised data centre modules, prefabricated data centre modules - able to be transported) 10 * 1 Jul 2017 Rack based power rails (including rack based power distribution unit (PDU)) 10 * 1 Jul 2017 Racks 10 * 1 Jul 2017 Raised floors 25 * 1 Jul 2017 Rectifiers 12 * 1 Jul 2017 Static transfer switches (STS) 12 * 1 Jul 2017 Switchboards - see Table B Switchboards Security and monitoring systems assets - see Table B Security and monitoring assets Uninterruptible power supply (UPS) systems (excluding batteries) 12 * 1 Jul 2017 Uninterruptible power supply (UPS) systems batteries 5 * 1 Jul 2017 Library and other information services (60100 to 60200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Libraries: Circulating (all classes of books) 10 1 Jan 2001 Music lending 6 ⅔ 1 Jan 2001 FINANCIAL AND INSURANCE SERVICES (62100 to 64200) Banking, building society and credit union operations (62210 to 62230) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic teller machines (ATMs) - see Table B Automatic teller machines (ATMs) Cheque processing machines (including proof machines, endorsers, MICR encoders, printers, readers, sorters and scanners) 5 * 1 Jul 2019 Cash handling assets: Coin cabinets, secure coin storage units and coin trolleys 15 * 1 Jul 2019 Coin counters and sorters, and coin deposit machines (CDMs) 10 * 1 Jul 2019 Note counters and sorters 8 * 1 Jul 2019 Teller cash recyclers (TCRs), teller cash dispensers (TCDs), teller assist units (TAUs) and automated teller safes (ATSs) 7 * 1 Jul 2019 Weighing machines (such as coin scales, digital weighing machines, and note scales) 7 * 1 Jul 2019 EFTPOS machines and EFTPOS terminals (such as PIN pads) - see Table B Point of sale assets Safes: Safes (portable) 40 * 1 Jul 2019 Strongroom door and frame 100 1 Jan 2001 Teller safes, counter safes and teller time-delay safes 25 * 1 Jul 2019 Vaults (demountable or portable) and demountable strongrooms 100 * 1 Jul 2019 Security assets: Anti-jump barriers (cables or partitions) 15 * 1 Jul 2019 Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building - see Table B Security and monitoring assets Variable message signs, such as electronic FX boards and digital LED screens - see Table B Advertising signs RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) Note: If the asset is hired or leased to and used predominantly by a particular industry and not listed below, see the entry under Table A for that industry Rental and hiring services (except real estate) (66110 to 66400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air Compressors: Compressors - reciprocating 7 * 1 Jul 2005 Compressors - rotary screw 10 * 1 Jul 2005 Compaction: Compactors - flat plate 8 * 1 Jul 2005 Compactors - vertical rammer 6 * 1 Jul 2005 Concreting assets: Brick/paving saws 5 * 1 Jul 2005 Concrete demolition saws 3 * 1 Jul 2005 Concrete kibble buckets 15 * 1 Jul 2005 Concrete mixers 4 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2005 Elevating work platforms (EWPs): Boom lifts (including knuckle and telescopic boom lifts) 15 * 1 Jul 2015 Personnel lifts 10 * 1 Jul 2015 Scissor lifts 10 * 1 Jul 2015 Generators: Cables 5 * 1 Jul 2005 Distribution boards 10 * 1 Jul 2005 Diesel 10 * 1 Jul 2005 Petrol 5 * 1 Jul 2005 Generator with attached lighting plant 10 * 1 Jul 2005 Household assets: Clothes dryers 5 * 1 Jan 2006 DVD players 5 * 1 Jan 2006 Dishwashers 8 * 1 Jan 2006 Evaporative coolers, portable 5 * 1 Jan 2006 Freezers 6 * 1 Jan 2006 Microwave ovens 6 * 1 Jan 2006 Refrigerators 6 * 1 Jan 2006 Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 5 * 1 Jan 2006 Surround sound systems (incorporating audio-video receivers and speakers) 5 * 1 Jan 2006 Television sets 8 * 1 Jan 2006 Vacuum cleaners, portable 5 * 1 Jan 2006 Video cassette recorder systems (VCR) 5 * 1 Jan 2006 Washing machines 6 * 1 Jan 2006 Ladders (including stepladders, work platforms extension ladders, trestles and planks): Aluminium 4 * 1 Jul 2015 Fibreglass 4 * 1 Jul 2015 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 10 * 1 Jul 2014 Power tools: Chainsaws 3 * 1 Jul 2005 Hand tools - air 5 * 1 Jul 2005 Hand tools - battery 3 * 1 Jul 2008 Hand tools - electric 5 * 1 Jul 2005 Jackhammers - air 7 * 1 Jul 2005 Jackhammers - electric 3 * 1 Jul 2005 Nail guns - air 3 * 1 Jul 2005 Recreational vehicles: Campervans and motorhomes: Vehicles having a gross vehicle mass greater than 3 tonnes and 4WD vehicles 5 * 1 Jul 2015 Vehicles having a gross vehicle mass of 3 tonnes or less 8 * 1 Jul 2015 Caravans and camper trailers 12 * 1 Jul 2015 Rental cars 5 * 1 Jul 2016 Scaffolding: Aluminium 5 * 1 Jul 2015 Fibreglass 5 * 1 Jul 2015 Steel 15 * 1 Jul 2015 Traffic management assets: Crash prevention assets: Barriers: Concrete 30 * 1 Jan 2006 Plastic 5 * 1 Jan 2006 Crash attenuators (truck mounted) 10 * 1 Jan 2006 Road marking assets: < 100 litre capacity 5 * 1 Jan 2006 100 to 500 litre capacity 9 * 1 Jan 2006 > 500 litre capacity 11 * 1 Jan 2006 Line grinders (walk behind) 5 * 1 Jan 2006 Traffic management signs: Arrow boards 10 * 1 Jan 2006 Speed observation signs 10 * 1 Jan 2006 Traffic lights - mobile 10 * 1 Jan 2006 Variable message signs 10 * 1 Jan 2006 Static signage (including safety cones, barricades, warning signs and bollards) 3 * 1 Jan 2006 Video recorder or equipment hiring 6 ⅔ 1 Jan 2001 Video tapes and games hiring ½ * 1 Jan 2001 Welders: Diesel 10 * 1 Jul 2005 Electric 5 * 1 Jul 2005 Note where the terms 'freestanding' and 'fixed' are used in entries for residential property operators, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability. Residential property operators (67110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets generally: Air conditioning assets (excluding ducting, pipes and vents): Air handling units 20 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Damper motors (including variable air volume box controller) 10 * 1 Jul 2003 Fan coil units (connected to condensing set) 15 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split system) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Ceiling fans 5 * 1 Jul 2004 Clocks, electric 10 * 1 Jul 2004 Digital peep holes 10 * 1 Jul 2019 DVD players 5 * 1 Jul 2004 Door closers 10 * 1 Jul 2004 Door stops, freestanding 10 * 1 Jul 2004 Escalators (machinery and moving parts) 20 * 1 Jan 2003 Evaporative coolers: Fixed (excluding ducting and vents) 15 * 1 Jul 2019 Portable 10 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2019 Floating timber 15 * 1 Jul 2004 Linoleum 10 1 Jan 2001 Vinyl 10 1 Jan 2001 Furniture, freestanding 13 ⅓ 1 Jan 2001 Garbage bins 10 * 1 Jul 2004 Garbage compacting systems (excluding chutes) 6 ⅔ 1 Jan 2001 Generators 20 1 Jan 2001 Gym assets: Cardiovascular 5 * 1 Jul 2004 Resistance 10 * 1 Jul 2004 Hand dryers, electrical 10 1 Jan 2001 Heaters: Fixed: Electric 15 * 1 Jul 2004 Gas: Ducted central heating unit 20 * 1 Jul 2004 Other 15 * 1 Jul 2004 Freestanding 15 * 1 Jul 2004 Home automation control assets 10 * 1 Jul 2019 Hot water systems (excluding piping): Electric 12 * 1 Jul 2004 Gas 12 * 1 Jul 2004 Solar 15 * 1 Jul 2004 Hydronic assets: Controls 10 * 1 Jul 2019 Water heaters 15 * 1 Jul 2019 Intercom system assets 10 * 1 Jul 2004 Lifts (including hydraulic and traction lifts) 30 * 1 Jan 2003 Lights: Fittings (excluding hardwired) 5 * 1 Jul 2004 Freestanding 5 * 1 Jul 2004 Shades, removable 5 * 1 Jul 2004 Linen 5 * 1 Jul 2004 Master antenna television (MATV) assets: Amplifiers 10 * 1 Jul 2004 Modulators 10 * 1 Jul 2004 Power sources 10 * 1 Jul 2004 Mirrors, freestanding 15 * 1 Jul 2004 Radios 10 1 Jan 2001 Rugs 7 * 1 Jul 2004 Skylights: Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Solar power generating system (incorporating batteries, inverters, solar panels, regulators) 20 * 1 Jul 2004 Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 7 * 1 Jul 2004 Surround sound systems (incorporating audio-video receivers and speakers) 10 * 1 Jul 2004 Telecommunications assets: Cordless phones 4 * 1 Jul 2004 Telephone hand sets 6 * 1 Jul 2019 Telephone systems - see Table B Telephony Television antennas, freestanding 5 * 1 Jul 2004 Television sets 8 * 1 Jul 2019 Vacuum cleaners: Ducted: Hoses 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Wands 10 * 1 Jul 2004 Portable 10 1 Jan 2001 Ventilation fans 20 * 1 Jul 2004 Video cassette recorder systems (VCRs) 5 * 1 Jul 2004 Water pumps: Multi-storey 20 * 1 Jul 2019 Rainwater tanks 5 * 1 Jul 2019 Single residence pressure pumps 8 * 1 Jul 2019 Window blinds, internal 10 * 1 Jul 2004 Window curtains 6 * 1 Jul 2004 Window shutters, automatic: Controls 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Bathroom assets: Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 3 * 1 Jul 2019 Exhaust fans (including light/heating) 10 * 1 Jul 2004 Heated towel rails, electric 10 * 1 Jul 2004 Shower curtains (excluding curtain rods and screens) 2 * 1 Jul 2004 Spa bath pumps 10 * 1 Jul 2019 Fire control assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors (including addressable manual call points, heat, multi type and smoke) 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Emergency warning and intercommunication systems (EWIS): Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones (WIPs) 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives (VSDs) 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Kitchen assets: Cook tops 12 * 1 Jul 2004 Crockery 5 * 1 Jul 2004 Cutlery 5 * 1 Jul 2004 Dishwashers 8 * 1 Jul 2019 Freezers 12 * 1 Jul 2004 Garbage disposal units 10 * 1 Jul 2004 Microwave ovens 8 * 1 Jul 2019 Ovens 12 * 1 Jul 2004 Range hoods 12 * 1 Jul 2004 Refrigerators 12 * 1 Jul 2004 Stoves 12 * 1 Jul 2004 Water filters, electrical 15 * 1 Jul 2004 Laundry assets: Clothes dryers 7 * 1 Jul 2019 Ironing boards, freestanding 5 * 1 Jul 2019 Irons 5 * 1 Jul 2004 Washing machines 8 * 1 Jul 2019 Outdoor assets: Automatic garage doors: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Barbecue assets: Fixed barbecue assets: Sliding trays and cookers 10 * 1 Jul 2004 Freestanding barbecues 5 * 1 Jul 2004 Floor carpet (including artificial grass and matting) 5 * 1 Jul 2004 Folding arm awnings: Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Furniture, freestanding 5 * 1 Jul 2004 Gardening watering installations: Control panels 5 * 1 Jul 2004 Pumps 5 * 1 Jul 2004 Timing devices 5 * 1 Jul 2004 Garden lights, solar 5 * 1 Jul 2019 Garden sheds, freestanding 15 * 1 Jul 2004 Gates, electrical: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Operable pergola louvres: Controls 15 * 1 Jul 2004 Motors 15 * 1 Jul 2004 Rainwater tanks: Galvanised steel 25 * 1 Jul 2019 Polyethylene 15 * 1 Jul 2019 Roller blinds Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Sauna heating assets 15 * 1 Jul 2004 Sewage treatment assets: Controls 8 * 1 Jul 2004 Motors 8 * 1 Jul 2004 Spas: Fixed spa assets: Chlorinators 10 * 1 Jul 2019 Filtration assets (including pumps) 10 * 1 Jul 2019 Heaters (electric or gas) 15 * 1 Jul 2004 Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2004 Swimming pool assets: Chlorinators 10 * 1 Jul 2019 Cleaning assets 7 * 1 Jul 2004 Covers (including blankets) 8 * 1 Jul 2019 Filtration assets (including pumps) 10 * 1 Jul 2019 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Tennis court assets: Cleaners 3 * 1 Jul 2004 Drag brooms 3 * 1 Jul 2004 Nets 5 * 1 Jul 2004 Rollers 3 * 1 Jul 2004 Umpire chairs 15 * 1 Jul 2004 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 CCTV systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexes) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including passive infra-red, photo sensors and vibration) 5 * 1 Jul 2004 Global System for Mobiles (GSM) Units 5 * 1 Jul 2004 Noise makers (including bells and sirens) 5 * 1 Jul 2004 Non-residential property operators (67120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial office building assets: Boilers 20 * 1 Jul 2005 Boiler pumps 5 * 1 Jul 2005 Building maintenance units 35 * 1 Jul 2005 Carpets 8 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Hot water installations (excluding commercial boilers and piping) 15 * 1 Jul 2005 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Uninterruptible power supply (UPS) systems: Line interactive types 5 * 1 Jul 2013 On line double conversion types 10 * 1 Jul 2013 Window blinds 20 * 1 Jul 2005 PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) Scientific research services (69100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Scientific, medical and pharmaceutical research assets: Autoclaves: Bench top autoclaves 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Automated cell counters 5 * 1 Jul 2014 Automated colony pickers 5 * 1 Jul 2014 Balances 10 * 1 Jul 2014 Biological safety cabinets 10 * 1 Jul 2014 Cell harvesters 10 * 1 Jul 2014 Centrifuges: Bench top centrifuges 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Computed tomography (CT) scanners 10 * 1 Jul 2014 Digital cameras 3 * 1 Jul 2014 DNA sequencers 5 * 1 Jul 2014 Electrophoresis systems (incorporating power supplies and tanks) 7 * 1 Jul 2014 Electroporators 8 * 1 Jul 2014 Fermenters 10 * 1 Jul 2014 Flow cytometers 8 * 1 Jul 2014 Freeze dryers 10 * 1 Jul 2014 Freezers 10 * 1 Jul 2014 Gel documentation systems 5 * 1 Jul 2014 Glassware washers 8 * 1 Jul 2014 Heating blocks 10 * 1 Jul 2014 Homogenisers 7 * 1 Jul 2014 Incubators 6 * 1 Jul 2014 Liquid chromatography systems 5 * 1 Jul 2014 Liquid nitrogen assets (including dewars and tanks) 10 * 1 Jul 2014 Microscopes 10 * 1 Jul 2014 Microtomes 10 * 1 Jul 2014 Mixers 7 * 1 Jul 2014 Nano spectrophotometers 8 * 1 Jul 2014 Ovens 6 * 1 Jul 2014 Peristaltic pumps 7 * 1 Jul 2014 pH meters 7 * 1 Jul 2014 Plate readers 5 * 1 Jul 2014 Polymerase chain reaction (PCR) thermal cyclers 8 * 1 Jul 2014 Real-time PCR detection machines 5 * 1 Jul 2014 Refrigerators 8 * 1 Jul 2014 Robotic systems (including robotic liquid handling systems and robotic sampler systems) 5 * 1 Jul 2014 Shakers 7 * 1 Jul 2014 Sonicators (including water bath sonicators and sonicators with probes) 7 * 1 Jul 2014 Spectrophotometers (excluding nano spectrophotometers) 10 * 1 Jul 2014 Surface plasmon resonance (SPR) machines 5 * 1 Jul 2014 Vacuum concentrators 7 * 1 Jul 2014 Water baths (including refrigerated and shaking water baths) 7 * 1 Jul 2014 Water purification systems 8 * 1 Jul 2014 Surveying and mapping services (69220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Airborne imaging (cameras) 7 * 1 Jul 2015 Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Controllers 4 * 1 Jul 2015 Digital (electronic) levels 5 * 1 Jul 2015 Echo sounders 5 * 1 Jul 2015 GNSS/GIS handhelds (asset receivers) 3 * 1 Jul 2015 GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS) 5 * 1 Jul 2015 Ground imaging (pole cameras) 5 * 1 Jul 2015 Laser detectors/receivers (rod-eye receivers) 4 * 1 Jul 2015 Laser distance measurers/meters (DISTOs) 4 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Laser scanners - 3D (high definition surveying) - ground LIDAR 5 * 1 Jul 2015 Laser scanners - vehicle mounted - ground LIDAR 5 * 1 Jul 2015 LIDAR (airborne) 7 * 1 Jul 2015 Rail surveying assets: Mobile rail surveying equipment 5 * 1 Jul 2015 Platform clearance gauges 6 * 1 Jul 2015 Rail profile gauges 6 * 1 Jul 2015 Stereoplotters - digital/softcopy (hardware only) 10 * 1 Jul 2015 Tablets 4 * 1 Jul 2015 Theodolites (digital) 7 * 1 Jul 2015 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Traverse kits (incorporating tripods, tribrachs, prisms, poles and optical plummets) 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 Unmanned surface vehicles 4 * 1 Jul 2015 Utility locator (underground service locator) assets: Ground penetrating radars (GPRs) 5 * 1 Jul 2015 Magnetic locators 5 * 1 Jul 2015 Service locators 5 * 1 Jul 2015 Signal generators 5 * 1 Jul 2015 Signal tracer for locators 4 * 1 Jul 2015 Scientific testing and analysis services (69250) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coal laboratory assets: Sample preparation assets: Drop shatters 20 * 1 Jul 2018 Drum tumblers 15 * 1 Jul 2018 Drying ovens: Benchtop 7 * 1 Jul 2018 Others (including floor size with trolleys) 15 * 1 Jul 2018 Dust extraction systems 15 * 1 Jul 2018 Float-sink buckets 8 * 1 Jul 2018 Float-sink testing units (incorporating ventilation ducting, fans, density separation apparatus etc, but excluding float-sink buckets) 15 * 1 Jul 2018 Flotation machines (including froth rotation machines) 20 * 1 Jul 2018 Jaw crushers 10 * 1 Jul 2018 Pulverisers 10 * 1 Jul 2018 Riffle splitters 10 * 1 Jul 2018 Rotary Sample Dividers (RSDs) 15 * 1 Jul 2018 Sample storage assets: Cool room assets - see Table B Refrigeration assets Portable refrigerators/freezers 10 * 1 Jul 2018 Sample trays 5 * 1 Jul 2018 Sample trolleys 10 * 1 Jul 2018 Sieve shakers (excluding sieves) 10 * 1 Jul 2018 Sieves (including various meshes and sizes) 7 * 1 Jul 2018 Weighing scales 10 * 1 Jul 2018 Laboratory analytical equipment and instruments: Analytical balances 7 * 1 Jul 2018 Calorimeters 10 * 1 Jul 2018 Carbon and sulphur analysers 7 * 1 Jul 2018 CHN analysers (including carbon, hydrogen and nitrogen) 7 * 1 Jul 2018 Coal ash fusibility furnaces 10 * 1 Jul 2018 Crucible Swell Number (CSN) burners 10 * 1 Jul 2018 Dilatometers 9 * 1 Jul 2018 Fume cabinets 15 * 1 Jul 2018 Moisture testing ovens (including nitrogen setup apparatus) 10 * 1 Jul 2018 Muffle furnaces 15 * 1 Jul 2018 Particle size analysers 10 * 1 Jul 2018 Petrographic microscopes 10 * 1 Jul 2018 Plastometers 9 * 1 Jul 2018 Water baths (including ultrasonic water baths) 7 * 1 Jul 2018 X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7 * 1 Jul 2018 Mineral processing and metallurgical laboratory assets: Sample preparation assets: Benchtop (including work benches and tables) 10 * 1 Jul 2019 Centrifugal concentrators 15 * 1 Jul 2019 Cone crushers 20 * 1 Jul 2019 Drying ovens: Benchtop 7 * 1 Jul 2019 Others (including floor size with trolleys) 10 * 1 Jul 2019 Dust cabinet (including extracted workstations) 20 * 1 Jul 2019 Dust extraction systems 15 * 1 Jul 2019 Flotation machines (including froth rotation machines) 20 * 1 Jul 2019 Gravity separation assets (including centrifuges and cyclones) 10 * 1 Jul 2019 Grinding mills 12 * 1 Jul 2019 Jaw crushers 10 * 1 Jul 2019 Laboratory tumblers (including cyanide leach test tumblers) 10 * 1 Jul 2019 Micro dosing peristaltic pumps 7 * 1 Jul 2019 Overhead tank mixers 5 * 1 Jul 2019 pH control systems 15 * 1 Jul 2019 Pressure filters 8 * 1 Jul 2019 Pulverisers 10 * 1 Jul 2019 Riffle splitters 10 * 1 Jul 2019 Rotary Sample Dividers (RSDs) 10 * 1 Jul 2019 Sample storage assets: Cool room assets - See Table B under 'Refrigeration' Portable refrigerators/freezers 8 * 1 Jul 2019 Sample trays 3 * 1 Jul 2019 Sample trolleys 7 * 1 Jul 2019 Scrubbers 15 * 1 Jul 2019 Shaking tables (including wet tables) 20 * 1 Jul 2019 Sieve shakers (excluding sieves) 10 * 1 Jul 2019 Sieves (including various meshes and sizes) 3 * 1 Jul 2019 Solvent extraction & electro winning equipment 15 * 1 Jul 2019 Vacuum filters 7 * 1 Jul 2019 Water purification systems 15 * 1 Jul 2019 Weighing scales 7 * 1 Jul 2019 Laboratory analytical equipment and instruments: Analytical balances 7 * 1 Jul 2019 Atomic Absorption Spectroscopy (AAS) instruments 10 * 1 Jul 2019 Auto dilutors 7 * 1 Jul 2019 Auto titration instruments 7 * 1 Jul 2019 Carbon and Sulphur analysers 7 * 1 Jul 2019 Cupellation furnaces 10 * 1 Jul 2019 Fume cabinets 15 * 1 Jul 2019 Fusion furnaces 10 * 1 Jul 2019 Fourier Transform Infrared (FTIR) spectroscopy 7 * 1 Jul 2019 Hot blocks 7 * 1 Jul 2019 Hotplate magnetic stirrers 10 * 1 Jul 2019 Incubators 7 * 1 Jul 2019 Inductively coupled plasma mass spectrometry (ICP-MS), and Inductively coupled plasmas optical emission spectroscopy (ICP-OES) 10 * 1 Jul 2019 Ion Chromatography (IC) equipment 15 * 1 Jul 2019 Muffle furnaces 12 * 1 Jul 2019 Overhead stirrers 8 * 1 Jul 2019 Particle size analysers 10 * 1 Jul 2019 Petrographic microscopes 10 * 1 Jul 2019 Robotic cells (including robotic fusion cells, robotic preparations cells) 10 * 1 Jul 2019 Robotic TGA cells 7 * 1 Jul 2019 Thermogravimetric Analysers (TGAs) 7 * 1 Jul 2019 Water baths 5 * 1 Jul 2019 X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7 * 1 Jul 2019 Advertising services (69400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Advertising signs - see Table B Advertising signs Veterinary services (69700) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Veterinarians' assets: Anaesthesia machines 10 * 1 Jan 2004 Animal blow dryers 5 * 1 Jan 2004 Animal cages: Fibreglass, plastic and polyethylene (PE) cages 10 * 1 Jan 2004 Stainless steel cages 20 * 1 Jan 2004 Animal patient monitoring assets (including blood pressure monitors, carbon dioxide (CO2) end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 Animal scales 7 * 1 Jan 2004 Dental assets: Dental units 10 * 1 Jan 2004 Ultrasonic scalers (standalone) 10 * 1 Jan 2004 Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) 10 * 1 Jan 2004 Electrocautery units 10 * 1 Jan 2004 Electroejaculators 6 * 1 Jan 2004 Hydrobaths 8 * 1 Jan 2004 Pathology assets: Centrifuges 5 * 1 Jan 2004 Laboratory analysers: Electrolyte analysers 4 * 1 Jan 2004 Generally 5 * 1 Jan 2004 Microscopes 10 * 1 Jan 2004 Surgery lights 10 * 1 Jan 2004 Tables and tubs 20 * 1 Jan 2004 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jan 2004 X-ray assets (excluding direct radiography assets): Mobile or portable x-ray units 10 * 1 Jan 2004 X-ray processors - automatic 10 * 1 Jan 2004 Professional photographic services (69910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) 3 * 1 Jul 2015 Camera lenses 5 * 1 Jul 2015 Digital cameras: Compact cameras (including point and shoot cameras) 3 * 1 Jul 2015 Compact system cameras (including bridge cameras, micro four-thirds cameras, mirrorless cameras) 3 * 1 Jul 2015 Medium format single lens reflex (SLR) camera systems (including camera bodies and digital backs) 4 * 1 Jul 2015 SLR cameras (including full-frame SLR cameras) 3 * 1 Jul 2015 Lighting assets: Electronic flash units (including compact flash heads, monolights): Portable 3 * 1 Jul 2015 Studio lightings 5 * 1 Jul 2015 Light meters 5 * 1 Jul 2015 Light shaping tools (including modelling glass protectors, reflectors and scrims, softboxes and umbrellas) 3 * 1 Jul 2015 Portable flash units (including flashguns) 2 * 1 Jul 2015 Power packs (including battery packs and compact flash generators) 4 * 1 Jul 2015 Support assets: Backdrop support systems (including background elevation systems) 10 * 1 Jul 2015 Bags and cases 5 * 1 Jul 2015 Camera track sliders 2 * 1 Jul 2015 Light stands (including boom arms) 5 * 1 Jul 2015 Photographic printers/plotters 4 * 1 Jul 2015 Tent and shooting tables 2 * 1 Jul 2015 Tripods 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary 2 * 1 Jul 2015 Wind machines 5 * 1 Jul 2015 ADMINISTRATIVE AND SUPPORT SERVICES (72110 to 73200) Building and other industrial cleaning services (73110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) 2 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Other (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Polishing, carpet cleaning and floor stripping assets (including floor polishers, burnishers, rotary scrubbers, encapsulation machines and floor strippers): Portable 5 * 1 Jul 2010 Ride-on 5 * 1 Jul 2010 Pressure washers: Portable 4 * 1 Jul 2010 Trailer or truck mounted 7 * 1 Jul 2010 Scrubbers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Steam cleaners for sanitising floor and surfaces 5 * 1 Jul 2010 Sweepers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Road sweeper trucks (including sweepers) 10 *# 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable (including upright machines) 5 * 1 Jul 2010 Ride-on or stand on 7 * 1 Jul 2010 Gardening services (73130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Arboriculture and gardening services: Blowers 3 * 1 Jan 2004 Brushcutters (including whipper snippers) 2 * 1 Jan 2004 Chainsaws (including pole pruners) 2 * 1 Jan 2004 Elevating work platforms 15 * 1 Jan 2004 Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3 * 1 Jan 2004 Hedge trimmers 4 * 1 Jan 2004 Lawn edgers (excluding brushcutters) 4 * 1 Jan 2004 Lawn mowers: Cylinder 7 * 1 Jan 2004 Push (rotary) 2 * 1 Jan 2004 Ride-ons 5 * 1 Jan 2004 Self propelled (rotary) 2 * 1 Jan 2004 Stump grinders 5 * 1 Jan 2004 Tractors 8 * 1 Jan 2004 Tractor attachments: Roller mowers 4 * 1 Jan 2004 Slashers 4 * 1 Jan 2004 Trailers used to carry tree and grass clippings 5 * 1 Jan 2004 Tree climbing assets: Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1 * 1 Jan 2004 Climbing spurs 10 * 1 Jan 2004 Friction lowering devices 10 * 1 Jan 2004 Harness 3 * 1 Jan 2004 Ropes 1 * 1 Jan 2004 Wood chippers 8 * 1 Jan 2004 Packaging services (73200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fruit and vegetables pack houses assets used off farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 4 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 General assets: Bins 5 * 1 Jul 2008 Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 10 * 1 Jul 2008 Receival hoppers (including water dumps) 10 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 10 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nuts assets: Crackers 7 * 1 Jul 2008 Drying silos 15 * 1 Jul 2008 Separating assets (including air separators, trommels and vibrating screens) 10 * 1 Jul 2008 EDUCATION AND TRAINING (80100 to 82200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Kindergarten furniture and play equipment 5 1 Jan 2001 HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Medical assets (used in common across all health care industry segments): Benchtop sterilisers 5 * 1 Jul 2003 Benchtop ultrasonic cleaners 7 * 1 Jul 2003 Clinical furniture 10 * 1 Jul 2003 X-ray viewers 10 * 1 Jul 2003 Hospitals (84010 to 84020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hospital assets: Anaesthesia machines 10 * 1 Jan 2003 Angiography assets: Image acquisition systems (incorporating computers with digital subtraction capability, digital cameras, monitors and integrated software) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Patient gantries or tables, patient monitoring assets, positioning assets and pressure injectors 10 * 1 Jul 2002 Cell savers and cell separators 7 * 1 Jan 2003 Colposcopes 10 * 1 Jan 2003 Defibrillators 10 * 1 Jan 2003 Diathermy and cautery machines/electrosurgical generators 10 * 1 Jan 2003 Endoscopic surgery assets (excluding disposable accessories): Arthroscopic fluid management systems 7 * 1 Jan 2003 Endoscopes (flexible and rigid) and endoscopic surgical instruments 4 * 1 Jan 2003 Endoscopic camera systems: Beam splitters and light sources 10 * 1 Jan 2003 Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5 * 1 Jan 2003 Still cameras 7 * 1 Jan 2003 Video monitors and video recorders 7 * 1 Jan 2003 Endoscopic electrosurgical generators 10 * 1 Jan 2003 Endoscopic lasers 10 * 1 Jan 2003 Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5 * 1 Jan 2003 Haemodialysis machines 7 * 1 Jan 2003 Head lights 7 * 1 Jan 2003 Hospital furniture: Beds: Electronic 7 * 1 Jan 2003 Mechanical 10 * 1 Jan 2003 Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators and overbed tables 10 * 1 Jan 2003 Infusion pumps: General, pain management and rapid 8 * 1 Jan 2003 Syringe driven 6 * 1 Jan 2003 Insufflators 10 * 1 Jan 2003 Lithotriptors used for extra-corporeal shock wave lithotripsy 7 * 1 Jan 2003 Mechanical assist assets: Calf and cuff compression devices 8 * 1 Jan 2003 Cardiac bypass and heart lung machines 8 * 1 Jan 2003 Intra-aortic balloon pumps 8 * 1 Jan 2003 Ventricular assist heart pumps 8 * 1 Jan 2003 Natal care assets (including incubators, infant warmers and mobile infant warmers) 7 * 1 Jan 2003 Operating tables and attachments: Electronic 10 * 1 Jan 2003 Mechanical 13 * 1 Jan 2003 Operating theatre lights 8 * 1 Jan 2003 Pan flushers 10 * 1 Jan 2003 Patient hoists and lifters 10 * 1 Jan 2003 Patient monitoring assets: Bedside monitoring systems 7 * 1 Jan 2003 Cardiac monitors 7 * 1 Jan 2003 ECGs 7 * 1 Jan 2003 Foetal monitors 7 * 1 Jan 2003 Pulse oximeters 7 * 1 Jan 2003 Vital signs monitors 7 * 1 Jan 2003 Patient warming assets (excluding disposable accessories): Fluid warmers 10 * 1 Jan 2003 Forced air patient warmers 10 * 1 Jan 2003 Smoke evacuators 8 * 1 Jan 2003 Sterilisation and autoclave processing assets: Drying cabinets 10 * 1 Jan 2003 Endoscope sterilisers and disinfectors 5 * 1 Jan 2003 Flash sterilisers 10 * 1 Jan 2003 Instrument washers 10 * 1 Jan 2003 Pre-vacuum sterilisers 10 * 1 Jan 2003 Ultrasonic cleaners and baths 7 * 1 Jan 2003 Surgical instruments: Hand held manually operated instruments 8 * 1 Jan 2003 Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7 * 1 Jan 2003 Ultrasonic aspirators 10 * 1 Jan 2003 Ultrasonic scalpels 10 * 1 Jan 2003 Surgical lasers (excluding ophthalmic surgical lasers) 10 * 1 Jan 2003 Surgical microscopes 10 * 1 Jan 2003 Ultrasonic bladder scanners 10 * 1 Jan 2003 Ultrasonic needle guides 10 * 1 Jan 2003 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5 * 1 Jul 2002 Ventilators: Fixed 7 * 1 Jan 2003 Portable 5 * 1 Jan 2003 Wheelchairs 10 * 1 Jan 2003 Specialist medical services n.e.c (85129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Neurologists' assets: Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Thoracic physicians' assets: Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003 Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) 7 * 1 Jul 2003 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Spirometers 7 * 1 Jul 2003 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide (CO2) monitors, integrated pulse oximeters, integrated computers and integrated software) 7 * 1 Jul 2003 Pathology and diagnostic imaging services (85201, 85202, 85203 and 85209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pathologists' assets: Batch slide stainer 6 * 1 Jan 2002 Bio hazard chambers 10 * 1 Jan 2002 Centrifuges 5 * 1 Jan 2002 Incubators 6 * 1 Jan 2002 Laboratory analysers 5 * 1 Jan 2002 Microscopes 10 * 1 Jan 2002 Rotary microtomes 6 * 1 Jan 2002 Tissue embedding systems 6 * 1 Jan 2002 Tissue processors 6 * 1 Jan 2002 Radiologists' diagnostic imaging assets: Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer and integrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) 10 * 1 Jul 2002 Computed radiography (CR) digitisers 4 * 1 Jul 2002 Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) 10 * 1 Jul 2002 Film digitisers 4 * 1 Jul 2002 Fluoroscopy assets (excluding direct radiography assets): Fixed systems (incorporating buckies, generators, screening tables and suspensions) 15 * 1 Jul 2002 Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Mobile systems (incorporating buckies, generators, screening tables and suspensions) 10 * 1 Jul 2002 Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) 15 * 1 Jul 2002 Patient archival and communication systems (PACS) 4 * 1 Jul 2002 Processing assets: Daylight imaging processors 9 * 1 Jul 2002 Dry laser imaging processors 8 * 1 Jul 2002 Wet laser imaging processors 10 * 1 Jul 2002 Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 X-ray assets (excluding direct radiography assets): Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002 Dental services (85310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dentists' assets: Air abrasion units 10 * 1 Jul 2003 Air compressors 10 * 1 Jul 2003 Amalgamators 7 * 1 Jul 2003 Amalgam separators 7 * 1 Jul 2003 Computerised (CAD/CAM) ceramic restoration systems: Imaging units 7 * 1 Jul 2003 Milling units 5 * 1 Jul 2003 Curing lights (halogen) 5 * 1 Jul 2003 Dental chairs 10 * 1 Jul 2003 Dental instruments: Hand-held manually operated instruments 3 * 1 Jul 2003 Handpieces (driven by compressed air, compressed gas or electricity) 3 * 1 Jul 2003 Dental lasers: Hard tissue and soft tissue lasers 7 * 1 Jul 2003 Soft tissue and whitening lasers 7 * 1 Jul 2003 Soft tissue lasers 10 * 1 Jul 2003 Dental loupes 10 * 1 Jul 2003 Dental operating lights 10 * 1 Jul 2003 Dental units 10 * 1 Jul 2003 Dental x-ray assets: Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding orthopantomogram (OPG) systems) 15 * 1 Jul 2003 Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) 7 * 1 Jul 2003 Intra-oral x-ray film processors 10 * 1 Jul 2003 Handpiece cleaners 5 * 1 Jul 2003 Intra-oral camera systems (incorporating camera and integrated processor/docking station) 7 * 1 Jul 2003 Nitrous oxide sedation units 20 * 1 Jul 2003 Oral surgical motors 5 * 1 Jul 2003 Suction units 10 * 1 Jul 2003 Ultrasonic scalers (standalone) 10 * 1 Jul 2003 Optometry and optical dispensing (85320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Optical assets: Automatic refractometers/keratometers 5 * 1 Jan 2004 Cameras (including anterior segment cameras, retinal cameras, fundus cameras): Analogue 8 * 1 Jan 2004 Digital 4 * 1 Jan 2004 Colour vision testers (automated) 8 * 1 Jan 2004 Corneal topography systems 5 * 1 Jan 2004 Examination chairs 10 * 1 Jan 2004 Glaucoma diagnostic assets (including ocular coherence tomographs (OCTs), scanning laser ophthalmoscopes and scanning laser polarimeters) 5 * 1 Jan 2004 Keratometers (Ophthalmometers): Automated 5 * 1 Jan 2004 Manual 12 * 1 Jan 2004 Ophthalmic surgery assets: Microkeratome 3 * 1 Jan 2004 Ophthalmic cryo surgery systems 5 * 1 Jan 2004 Ophthalmic diathermy surgery systems 5 * 1 Jan 2004 Ophthalmic lasers: Non-refractive 10 * 1 Jan 2004 Refractive (including eye tracking systems) 4 * 1 Jan 2004 Phacoemulsification systems 4 * 1 Jan 2004 Pupillometers (used for refractive surgery) 5 * 1 Jan 2004 Vitrectomy systems 4 * 1 Jan 2004 Wave front analysers 4 * 1 Jan 2004 Ophthalmic viewers 5 * 1 Jan 2004 Ophthalmoscopes: Direct (including power supply) 8 * 1 Jan 2004 Indirect 9 * 1 Jan 2004 Optical dispensing assets - see Table A Photographic, optical and ophthalmic equipment manufacturing (24110) Refraction units (including examination chair, instrument arms, table and light source) 10 * 1 Jan 2004 Refractometers (automated) 5 * 1 Jan 2004 Slit lamp biomicroscopes: Hand-held 9 * 1 Jan 2004 Mounted 12 * 1 Jan 2004 Telemedicine digital imaging systems (excluding imaging devices) 4 * 1 Jan 2004 Tonometers: Contact tonometers: Applanation: Hand-held 6 * 1 Jan 2004 Mounted 8 * 1 Jan 2004 Electronic 6 * 1 Jan 2004 Non-contact tonometers: Hand-held 5 * 1 Jan 2004 Table mounted 8 * 1 Jan 2004 Trial lens sets 20 * 1 Jan 2004 Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, laser interference biometers, pachymeters and ultrasound biomicroscopes (UBMs)) 5 * 1 Jan 2004 Visual acuity testing assets: Automated vision testers 6 * 1 Jan 2004 Manual vision testers (phoropters) 12 * 1 Jan 2004 Visual acuity charts (illuminated) 10 * 1 Jan 2004 Visual acuity chart projectors (automated) 8 * 1 Jan 2004 Visual field testing assets (perimeters) - automated 5 * 1 Jan 2004 Podiatry services (85399) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Podiatrists' assets: Computerised orthoses manufacturing assets: Carving mills 7 * 1 Jul 2003 Contact pin digitisers 7 * 1 Jul 2003 Doppler vascularscopes 5 * 1 Jul 2003 Electric nail drills: Dust extraction drills 7 * 1 Jul 2003 Portable dust extraction drills 5 * 1 Jul 2003 Water and alcohol based spray drills 4 * 1 Jul 2003 Examination/magnifying lamps 10 * 1 Jul 2003 Footrests 10 * 1 Jul 2003 Gait analysis assets: Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) 4 * 1 Jul 2003 Non-computerised: Treadmills 10 * 1 Jul 2003 Video cameras 5 * 1 Jul 2003 Video monitors and video recorders 7 * 1 Jul 2003 Orthotic benchtop grinders 6 * 1 Jul 2003 Patient chairs 12 * 1 Jul 2003 Podiatric instruments 3 * 1 Jul 2003 Vacuum presses 3 * 1 Jul 2003 Vascular neurological assessment assets: Monofilaments 2 * 1 Jul 2003 Tuning forks 10 * 1 Jul 2003 Retirement village and accommodation for the aged operation (86011 to 86012) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assistance and medical assets: Beds: Electronic (including hi-lo and lo-lo beds) 7 * 1 Jul 2019 Mechanical 10 * 1 Jul 2004 Bedside cabinets, lockers and overbed tables 10 * 1 Jul 2019 Blood pressure machines 3 * 1 Jul 2019 Call systems 7 * 1 Jul 2019 Chairs Commode 7 * 1 Jul 2019 Electronic recliner (including electric lift) 10 * 1 Jul 2019 Fallout/floating/princess 7 * 1 Jul 2019 Shower 5 * 1 Jul 2019 Wheelchair - electric, manual, tilt in space 5 * 1 Jul 2019 Defibrillators 8 * 1 Jul 2019 Drug safes 15 * 1 Jul 2019 Electronic arms for toilets 10 * 1 Jul 2019 Hoists Ceiling (incorporating tracks) 12 * 1 Jul 2019 Mobile (floor, full, standing) 10 * 1 Jul 2019 Lifting slings 2 * 1 Jul 2019 Mattresses Air 3 * 1 Jul 2019 Foam 7 * 1 Jul 2019 Medication trolleys 10 * 1 Jul 2019 Mobile suction machines 3 * 1 Jul 2019 Pan flushers/pan sanitisers 10 * 1 Jul 2019 Sensor beams and sensor mats 3 * 1 Jul 2019 Shower trolleys/mobile baths 8 * 1 Jul 2019 Syringe driven infusion pumps 5 * 1 Jul 2019 Treatment trolleys 15 * 1 Jul 2019 Walking belts 3 * 1 Jul 2019 Walking frames (including forearm walkers) 12 * 1 Jul 2019 Weighing machines and scales (including chair scales and wheelchair scales) 10 * 1 Jul 2019 Common area assets: Artificial grass/synthetic lawn (removable without damage) 15 * 1 Jul 2019 Audio visual assets 8 * 1 Jul 2019 Carpets - see Table B Floor coverings (removable without damage) Curtains and drapes - see Table B Curtains and drapes Furniture: General/indoor 10 * 1 Jul 2019 Outdoor 7 * 1 Jul 2019 Hair salon assets (including chairs and dryers) 15 * 1 Jul 2019 Hot water dispensers 8 * 1 Jul 2019 Television sets 5 * 1 Jul 2019 Window blinds - see Table B Window blinds Fitness and recreation assets: Billiard/pool tables 20 * 1 Jul 2019 Bowling greens - artificial grass or carpet (removable without damage) 15 * 1 Jul 2019 Gymnasium and exercise equipment 10 * 1 Jul 2019 Support assets: Annunciator panels 15 * 1 Jul 2019 Boilers - see Table B Boilers Buggies to transport people 8 * 1 Jul 2019 Cleaning carts and trolleys - see Table B Cleaning carts and trolleys Cool rooms - see Table B Refrigeration assets Electronic mops and floor scrubbers 5 * 1 Jul 2019 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2019 Kitchen assets: Blast chillers 8 * 1 Jul 2019 Bowl mixers 10 * 1 Jul 2019 Dishwashers 8 * 1 Jul 2019 Food preparation assets - large commercial type (including cooktops, fryers, multi-function centres, self-cooking centres, single tray meal service, soup kettles, stoves) 10 * 1 Jul 2019 Hot food display and warming assets (including bain marie, banquet units, buffet units, hot boxes, plate warmers) 10 * 1 Jul 2019 Ice making machines 10 * 1 Jul 2019 Kitchen trolleys 5 * 1 Jul 2019 Small appliances (including food processors, blenders, stick mixers) 4 * 1 Jul 2019 Toasters 6 * 1 Jul 2019 Laundry assets: Dryers 12 * 1 Jul 2019 Spring loaded trolleys 10 * 1 Jul 2019 Washing machines 12 * 1 Jul 2019 Lockers, freestanding - see Table B Lockers, freestanding Master antenna television (MATV) assets - see Table A Residential property operators (67110) Refrigerators (including controlled temperature medication refrigerators) 10 * 1 Jul 2019 Swimming pool assets: Dehumidifiers 15 * 1 Jul 2019 Filtration equipment (including chlorinators and pumps) - see Table B Swimming pool assets Pool covers (including blankets) - see Table B Swimming pool assets Vacuum cleaners, ride on 7 * 1 Jul 2019 ARTS AND RECREATION SERVICES (89100 to 92099) Heritage activities (89100 to 89220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Museum displays in aircraft/war museums 100 1 Jan 2001 Parks and gardens: Lion parks: Animal cages and sheds 20 1 Jan 2001 Animal huts 10 1 Jan 2001 Planetarium domes 33 ⅓ 1 Jan 2001 Sea life centres: Fibreglass aquarium tanks 20 1 Jan 2001 Ketches 13 ⅓ 1 Jan 2001 TV audio systems 10 1 Jan 2001 Creative and performing arts activities (90010 to 90030) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Theatre equipment: Accessories (theatrical - wigs, costumes etc) 5 1 Jan 2001 Performing dogs - see Table B Working dogs Health and fitness centres and gymnasia operation (91110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Health and fitness centre operation assets: Cardiovascular training machines: Cross trainers, steppers and treadmills 4 * 1 Jul 2012 Exercise bicycles (including spin bicycles, upright and recumbent bicycles) 4 * 1 Jul 2012 Rowing machines 5 * 1 Jul 2012 Free weight training assets: Barbells, dumbbells, kettle bells, weight plates and storage racks 6 * 1 Jul 2012 Benches (including abdominal crunch, adjustable, declined, inclined and flat benches) 8 * 1 Jul 2012 Resistance training machines (including abdomen, arm, back, chest, hip, leg, shoulder and multiple training machines) 8 * 1 Jul 2012 Support assets: Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and television sets) 4 * 1 Jul 2012 Fans (including wall mounted) 5 * 1 Jul 2012 Lockers 8 * 1 Jul 2012 Platform scales 5 * 1 Jul 2012 Sport and recreation services (91121 to 91390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video games/simulators (cabinet) 5 ½ * 1 Jul 2001 Dedicated video games/simulators 3 ½ * 1 Jul 2001 Interchangeable video game kits 1 * 1 Jul 2001 Juke boxes (CD) 10 * 1 Jul 2001 Photo-image machines 3 ½ * 1 Jul 2001 Pinball machines 3 ½ * 1 Jul 2001 Pool/billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 5 ½ * 1 Jul 2001 Table games (including air hockey, soccer etc) 5 ½ * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides (gravity powered) 20 * 1 Jan 2002 Bowling centres (plant and equipment): Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Carpets 4 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Golf courses (miniature): Carpets on stairways 3 1 Jan 2001 Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Racehorses 10 1 Jan 2001 Racing cars 2 1 Jan 2001 Shuffle boards 10 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machines 13 ⅓ 1 Jan 2001 Space theatre domes 33 ⅓ 1 Jan 2001 Tennis court surfaces: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Trampolines 10 1 Jan 2001 Gambling activities (92010 to 92099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Poker/gaming machines 7 * 1 Jul 2009 Totalisators: Computer equipment 10 1 Jan 2001 Ancillary equipment (eg ticket issuing machines) 13 ⅓ 1 Jan 2001 OTHER SERVICES (94110 to 96030) Automotive repair and maintenance (94110 to 94199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automotive and heavy vehicle repair and maintenance assets: Air conditioning assets: Refrigerant leak detectors 3 * 1 Jul 2011 Refrigerant management systems 5 * 1 Jul 2011 Refrigerant recovery machine 5 * 1 Jul 2011 Refrigerant recovery and recycling machines 5 * 1 Jul 2011 Vacuum pumps 5 * 1 Jul 2011 Air tools (including ratchet guns) 2 * 1 Jul 2011 Automatic transmission flush and fill machines 5 * 1 Jul 2011 Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Battery chargers 5 * 1 Jul 2011 Battery testers 5 * 1 Jul 2011 Brake disc and drum grinding lathes: Fixed 10 * 1 Jul 2011 Portable on-car 5 * 1 Jul 2011 Brake fluid testers 5 * 1 Jul 2011 Brake shoe riveters 5 * 1 Jul 2011 Brake system flushers 5 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene (PE) 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Continuous diesel engine particulate testers 5 * 1 Jul 2011 Cooling system flushers 5 * 1 Jul 2011 Decelerometer brake testers 7 * 1 Jul 2011 Diagnostic assets: Diagnostic and roller dynamometers, performance and emissions testers 10 * 1 Jul 2011 Engine analysers 5 * 1 Jul 2011 Electrical test benches 10 * 1 Jul 2011 Fuel injection pump test benches 5 * 1 Jul 2011 Oscilloscopes 10 * 1 Jul 2011 Scan tools 5 * 1 Jul 2011 Diesel engine emission testers 5 * 1 Jul 2011 Drill presses 15 * 1 Jul 2011 Drive-on plate brake, steering and suspension testing machines 10 * 1 Jul 2011 Drive-on shock absorber testers 10 * 1 Jul 2011 Dual wheel removers 8 * 1 Jul 2011 Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8 * 1 Jul 2011 Engine cranes 10 * 1 Jul 2011 Exhaust gas analysers for petrol engines: Computer operated 5 * 1 Jul 2011 Standalone 10 * 1 Jul 2011 Exhaust stands 11 * 1 Jul 2011 Flywheel grinders 13 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Headlight testers 7 * 1 Jul 2011 Hydraulic brake hose machines 5 * 1 Jul 2011 Hydraulic presses 10 * 1 Jul 2011 Jacks: Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Transmission jacks: Used for car and light truck repairs 8 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Vehicle positioning jacks 3 * 1 Jul 2011 Lathes 20 * 1 Jul 2011 Measuring assets: Micrometers 10 * 1 Jul 2011 Tension wrenches 5 * 1 Jul 2011 Tyre pressure gauges 5 * 1 Jul 2011 Noise level meters 5 * 1 Jul 2011 Oil and grease delivery systems: Bunding: Polyethylene (PE) pallets 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Distribution lines: Polyethylene (PE) 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Guns and pumps 3 * 1 Jul 2011 Reels: Plastic 3 * 1 Jul 2011 Steel 7 * 1 Jul 2011 Tanks (including waste oil tanks) 20 * 1 Jul 2011 Oil filter crushers 10 * 1 Jul 2011 Parts cleaners and washers 7 * 1 Jul 2011 Pipe and tube benders 10 * 1 Jul 2011 Pipe and tube saws and cutters 10 * 1 Jul 2011 Power steering flushing systems 5 * 1 Jul 2011 Pressure washers 4 * 1 Jul 2011 Sand blasters 7 * 1 Jul 2011 Spring compressors 5 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Toolbox roller cabinets 7 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Truck brake imbalance testers 5 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Vehicle service and inspection lane assets: Control consoles 10 * 1 Jul 2011 Data collection devices (including bar code readers, mobile recorders and transponders) 5 * 1 Jul 2011 Floor unit assets: Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Roller brake testers 10 * 1 Jul 2011 Shock absorber testers 10 * 1 Jul 2011 Side slip testers 10 * 1 Jul 2011 Speedometer tester 10 * 1 Jul 2011 Suspension play detectors 10 * 1 Jul 2011 Vehicle special tools 5 * 1 Jul 2011 Waste oil evacuators 5 * 1 Jul 2011 Welders: Electric 10 * 1 Jul 2011 Oxy-acetylene 10 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifter incorporating tyre spreaders 8 * 1 Jul 2011 Work platform ladders 10 * 1 Jul 2011 Automotive body, paint and interior repair n.e.c. (94129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car wash and detailing assets: Activation and entry station assets (including bay controllers, pay station assets and bank note change machines) 10 * 1 Jul 2009 Automatic car wash assets (including rollover and tunnel washes): Friction washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Touch free pressure washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Car conveyor system assets (incorporating correlators, sensors, tracks and rails) 15 * 1 Jul 2009 Detailing assets: Steam cleaners 10 * 1 Jul 2009 Vacuum cleaners 10 * 1 Jul 2009 Hand and self serve car wash assets: Ceiling and wall booms 10 * 1 Jul 2009 Large vehicle wash assets: Hoists 20 * 1 Jul 2009 Side brush cleaning system assets 10 * 1 Jul 2009 Support assets: Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Plant room assets: Air compressors Compressors - reciprocating 7 * 1 Jul 2009 Compressors - screw 10 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Pumps 12 * 1 Jul 2009 Water treatment assets: Filter system assets (including reverse osmosis) 10 * 1 Jul 2009 Tanks 20 * 1 Jul 2009 Vending machines 5 * 1 Jul 2009 Smash repair assets: Air compressors 10 * 1 Jul 2009 Dust extraction systems: Metal arms 15 * 1 Jul 2009 Stationary vacuum dust collection units 5 * 1 Jul 2009 Frame straightening assets: Aligning benches 15 * 1 Jul 2009 Chassis measuring assets: Computerised 10 * 1 Jul 2009 Manual 10 * 1 Jul 2009 Hoists 20 * 1 Jul 2009 Painting assets: Buffing machines 3 * 1 Jul 2009 Infrared paint dryers: Heating arches 20 * 1 Jul 2009 Mobile 7 * 1 Jul 2009 Sanders 3 * 1 Jul 2009 Spectrophotometers 4 * 1 Jul 2009 Spray bake ovens 12 * 1 Jul 2009 Spray guns 3 * 1 Jul 2009 Spray gun washing machines 5 * 1 Jul 2009 Vacuum dust collection mobile units 3 * 1 Jul 2009 Waste water filtering system assets: Oil and water separators 15 * 1 Jul 2009 Pumps 5 * 1 Jul 2009 Tanks 15 * 1 Jul 2009 Water pressure cleaners 3 * 1 Jul 2009 Welders 5 * 1 Jul 2009 Other machinery and equipment repair and maintenance (94290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: Field service assets: Assets used in field service that are not listed under this sub-heading - use any relevant determination listed under Workshop assets below Air compressors 8 * 1 Jul 2015 Cranes 10 * 1 Jul 2015 Cutting machines 8 * 1 Jul 2015 Diagnostic assets 5 * 1 Jul 2015 Lathes 5 * 1 Jul 2015 Line boring machines 10 * 1 Jul 2015 Milling machines 8 * 1 Jul 2015 Turning machines 8 * 1 Jul 2015 Trailers: Generally (including comb trailers and tilt trailers) - see Table B Motor vehicles and trailers Service trailers (incorporating built-in hoses, built-in pumps, built-in tanks etc) 10 * 1 Jul 2015 Workshop assets: Air conditioning service assets (including refrigerant management/charging stations, refrigerant recovery machines, refrigerant recovery and recycling machines and vacuum pumps) 5 * 1 Jul 2015 Air compression assets (including air dryers, air receivers, compressors and packaged air compression systems) 10 * 1 Jul 2015 Battery chargers 5 * 1 Jul 2015 Battery load testers 5 * 1 Jul 2015 Bending machines: Folders 15 * 1 Jul 2015 Pipe and tube benders 10 * 1 Jul 2015 Press brakes 20 * 1 Jul 2015 Brake shoe riveting machines 5 * 1 Jul 2015 Brake testers (including in-ground and mobile roller brake testers) 10 * 1 Jul 2015 Boring machines (including floor borers, jib borers, horizontal and vertical boring machines) 15 * 1 Jul 2015 Diagnostic, measuring and testing assets: Generally (including co-ordinate measuring machines, dynamometers, electrical testers, flow meters, hardness testers, hydraulic testers and multimeters) 10 * 1 Jul 2015 Laptop diagnostic systems: Laptops - see Table B Computers, Laptops Machine interface units 3 * 1 Jul 2015 Tyre pressure gauges 5 * 1 Jul 2015 Vehicle specific diagnostic assets 5 * 1 Jul 2015 Drilling machines (including drill presses, magnetic drills, pedestal drills and radial arm drills) 10 * 1 Jul 2015 Flange facers 5 * 1 Jul 2015 Forklift attachments 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Grinding machines (including gear grinding machines) 10 * 1 Jul 2015 Guillotine shears 15 * 1 Jul 2015 Heat treatment assets (including furnaces and quenches) 15 * 1 Jul 2015 Hydraulic hose crimpers 10 * 1 Jul 2015 Lathes: CNC lathes 10 * 1 Jul 2015 Manual lathes 20 * 1 Jul 2015 Lifting assets: Cranes: Jib cranes (including column/wall mounted, floor mounted/freestanding and portable jib cranes) 15 * 1 Jul 2015 Overhead cranes 25 * 1 Jul 2015 Pick & carry cranes/yard cranes 10 * 1 Jul 2015 Portable cranes generally (including engine cranes, engine hoists, floor cranes, mobile gantries, shop cranes etc) 15 * 1 Jul 2015 Hoists 10 * 1 Jul 2015 Jacks (including air hydraulic jacks, hydro pneumatic jacks, floor jacks, transmission jacks, trolley jacks and truck jacks) 5 * 1 Jul 2015 Scissor lifts 15 * 1 Jul 2015 Vehicle lifters (including mobile column lifts and post hoists) 20 * 1 Jul 2015 Machining centres 10 * 1 Jul 2015 Milling machines (including bed mills and universal mills) 10 * 1 Jul 2015 Oil recovery, service and treatment assets: Collection vessels/tanks 20 * 1 Jul 2015 Dangerous goods containers 15 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Painting assets: Buffing machines 3 * 1 Jul 2015 Paint agitators 3 * 1 Jul 2015 Space heaters 10 * 1 Jul 2015 Spray booths 15 * 1 Jul 2015 Spray gun washing machines 5 * 1 Jul 2015 Parts washing machines 7 * 1 Jul 2015 Pipe cutting machines 10 * 1 Jul 2015 Plasma cutters 10 * 1 Jul 2015 Presses: Hydraulic presses 10 * 1 Jul 2015 Punch and shear machines 15 * 1 Jul 2015 Saws (including band saws and cold cut saws) 10 * 1 Jul 2015 Stands (including axle stands, engine stands and transmission stands) 10 * 1 Jul 2015 Storage assets (including racking, shelving, safety cabinets and storage cabinets) 10 * 1 Jul 2015 Surface preparation assets: Abrasive blasting assets: Abrasive blasting machines (incorporating blasting pots, hoses, nozzles, valves etc) 10 * 1 Jul 2015 Abrasive recovery/recycling machines and associated equipment (including storage hoppers) 12 * 1 Jul 2015 Blast booths/chambers 12 * 1 Jul 2015 Dust collection and ventilation systems 12 * 1 Jul 2015 Pressure cleaners/washers 4 * 1 Jul 2015 Toolboxes and toolbox roller cabinets 7 * 1 Jul 2015 Tooling: Moulds 7 * 1 Jul 2015 Press brake dies 10 * 1 Jul 2015 Tooling for lathes, machining centres, milling machines and other machine tools 7 * 1 Jul 2015 Vehicle specific specialised tooling 5 * 1 Jul 2015 Workholding devices (including jigs and fixtures) 7 * 1 Jul 2015 Tools: Hand tools (manually operated) 10 * 1 Jul 2015 Hand held power tools (air, battery and electric) 3 * 1 Jul 2015 Power packs 5 * 1 Jul 2015 Torque/tension wrenches 5 * 1 Jul 2015 Torque wrench pumps (pneumatic and electric driven) 5 * 1 Jul 2015 Trolleys (including powered and electrodrive trolleys) 10 * 1 Jul 2015 Turning machines 10 * 1 Jul 2015 Waste water recovery and treatment assets: Grease traps 10 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Tanks and separators 15 * 1 Jul 2015 Waterjet cutting machines 10 * 1 Jul 2015 Weight scales (corner weight) 10 * 1 Jul 2015 Welding assets: Welders (including ARC, MIG, TIG, multi process and oxy-acetylene welders/cutters) 10 * 1 Jul 2015 Weld tables and positioners (including rotary tables) 10 * 1 Jul 2015 Welding helmets incorporating respirators 3 * 1 Jul 2015 Wire feeders 5 * 1 Jul 2015 Wheel service assets: Bead breaker kits 5 * 1 Jul 2015 Tyre changers 5 * 1 Jul 2015 Wheel aligners 7 * 1 Jul 2015 Wheel balancers 5 * 1 Jul 2015 Wheel handlers and lifters 5 * 1 Jul 2015 Wheel play detectors 10 * 1 Jul 2015 Work benches and tables 15 * 1 Jul 2015 Hairdressing and beauty services (95110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beauty industry assets: Electrical treatment assets: Faradic, galvanic, high frequency and multi function units 10 * 1 Jul 2010 Light therapy units (including intense pulse light (IPL) systems) 10 * 1 Jul 2010 Micro dermabrasion units 5 * 1 Jul 2010 Hydrotherapy assets: Spa capsules 10 * 1 Jul 2010 Vichy shower units 10 * 1 Jul 2010 Wet tables 10 * 1 Jul 2010 Massage and treatments beds: Dry hydrotherapy (including flotation) 7 * 1 Jul 2010 Electronic 7 * 1 Jul 2010 Non electronic (including folding) 10 * 1 Jul 2010 Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Sterilisation processing assets (including autoclaves and hot towel cabinets) 5 * 1 Jul 2010 Hairdressing industry assets: Barber chairs 15 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type) 5 * 1 Jul 2010 Cutting chairs (including styling chairs and cutting stools) 10 * 1 Jul 2010 Cutting and styling workstations, freestanding 10 * 1 Jul 2010 Display shelving, freestanding 10 * 1 Jul 2010 Hairdryers and heat accelerator machines (excluding hand held) 15 * 1 Jul 2010 Reception furniture (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Shampoo units and wash lounges, freestanding 10 * 1 Jul 2010 Funeral, crematorium and cemetery services (95200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Funeral directors' plant 20 1 Jan 2001 Laundry and dry cleaning services (95310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Carpet, upholstery and rug cleaning services assets: Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) 5 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Others (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable cleaners (including upright machines) 5 * 1 Jul 2010 Dry cleaning and laundry assets: Dry cleaning machines 12 * 1 Jul 2011 Washers: Continuous batch washer systems (including washers, moisture extraction units and dryers) 17 * 1 Jul 2011 Extractors, standalone 12 * 1 Jul 2011 Drying assets: Tumble dryers, standalone 12 * 1 Jul 2011 Tunnel dryers and garment finishers (including steam cabinets) 15 * 1 Jul 2011 Finishing assets: Flatwork processing assets (including automatic pickers, feeders, folders and stackers) 13 * 1 Jul 2011 Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) 10 * 1 Jul 2011 Presses (including flat, utility and scissor legger presses): Air operated, semi automatic 15 * 1 Jul 2011 Manual 20 * 1 Jul 2011 Roller ironers 17 * 1 Jul 2011 Support assets: Air vacuum units, standalone 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Heat seal machines for labelling laundry items 10 * 1 Jul 2011 Hot water systems 12 * 1 Jul 2011 Ironing and spotting boards and tables: Vacuum operated 10 * 1 Jul 2011 Non vacuum operated 15 * 1 Jul 2011 Laundry handling assets: Conveyors and garment sorting and storage systems 15 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Monorail and bag loading systems 20 * 1 Jul 2011 Tipplers 10 * 1 Jul 2011 Pipes 20 * 1 Jul 2011 Soap dispenser machines 20 * 1 Jul 2011 Trolleys and bins: Generally 10 * 1 Jul 2011 Stainless steel 15 * 1 Jul 2011 Waste water treatment and recycling system assets: Filters (including carbon and sand) 10 * 1 Jul 2011 Lint shakers (including circular vibratory screens) 20 * 1 Jul 2011 Ozone generators and UV sterilisers 7 * 1 Jul 2011 Pumps 5 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Photographic film processing (95320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Binding assets: Binders 7 * 1 Jul 2017 Building-in machines 15 * 1 Jul 2017 Casemakers 8 * 1 Jul 2017 Casing-in machines 7 * 1 Jul 2017 Comb binders (including ring wire binders and spiral binders) 5 * 1 Jul 2017 Cutting machines (guillotines) 10 * 1 Jul 2017 Die cutting machines 15 * 1 Jul 2017 Folding machines 10 * 1 Jul 2017 Glue binders 6 * 1 Jul 2017 Hole punching machines 7 * 1 Jul 2017 Sewing machines 5 * 1 Jul 2017 Stich liners 5 * 1 Jul 2017 Finishing assets: Laminators: Cold 10 * 1 Jul 2017 Heat assisted 7 * 1 Jul 2017 Vacuum press 23 * 1 Jul 2017 UV coaters 7 * 1 Jul 2017 Framing assets: Automatic measuring stops 10 * 1 Jul 2017 Board and glass wall cutters 12 * 1 Jul 2017 Dust extractors 10 * 1 Jul 2017 Mat cutters 10 * 1 Jul 2017 Mitre guillotines 25 * 1 Jul 2017 Mitre saws 10 * 1 Jul 2017 Trimmers 15 * 1 Jul 2017 Underpinners 15 * 1 Jul 2017 Vinyl cutters 5 * 1 Jul 2017 Printing assets: Colour matching booths 10 * 1 Jul 2017 Digital minilabs: Dry: Commercial 5 * 1 Jul 2017 Compact 3 * 1 Jul 2017 Wet 10 * 1 Jul 2017 Digital presses 5 * 1 Jul 2017 Film processers 10 * 1 Jul 2017 Heat presses: Automatic, manual, mug and multipurpose 4 * 1 Jul 2017 Large format flatbed 6 * 1 Jul 2017 ID card printers 10 * 1 Jul 2017 Kiosks 5 * 1 Jul 2017 Large format flatbed digital printers 5 * 1 Jul 2017 Laser cutters (incorporating laser printing): Desktop 3 * 1 Jul 2017 Floor mounted 7 * 1 Jul 2017 Photo calibration monitors 8 * 1 Jul 2017 Photo scanners (including photo and film scanners) 9 * 1 Jul 2017 Roll to roll printers 15 * 1 Jul 2017 Textile printers (including direct to fabric printers and direct to garment printers) 5 * 1 Jul 2017 Wide format printers: Dye sublimation (including desktop) 5 * 1 Jul 2017 Solvent 4 * 1 Jul 2017 Specialist photo 6 * 1 Jul 2017 Parking services (95330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park operation assets - see Table B Car park assets units incorporated with trailers) A ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Accommodation units in caravan/tourist parks being articles, not fixtures, and used for a specified purpose: Relocatable homes and tourist park cabins constructed with chassis 20 * 1 Jul 2015 Other accommodation units (eg manufactured homes) 30 * 1 Jul 2015 Additive manufacturing printers (including 3D printers) 3 * 1 Jul 2016 Advertising signs: Billboard assets: Billboard lighting: HID/Metal halide lighting systems 5 * 1 Jul 2015 LED lighting systems (including solar powered LED lighting systems) 10 * 1 Jul 2015 Solar power generating assets - see Table B Solar photovoltaic electricity generation system assets Billboard steel structures (incorporating electrical systems, footings, scaffolding and walking platforms and steel frame sign panels) 20 * 1 Jul 2015 Computer hardware - see Table B Computers Digital LED screens 6 * 1 Jul 2015 Electronic message centre (EMC) units 3 * 1 Jul 2015 Mobile billboard assets: Digital LED screens 4 * 1 Jul 2015 Mobile billboard trucks and trailers - see Table B Motor vehicles and trailers Floor mounted internal advertising panels (used in airports and shopping centres etc) 7 * 1 Jul 2015 Kiosks and other external standalone advertising panel structures 15 * 1 Jul 2015 LED advertising screens (used in office tower foyers etc) 5 * 1 Jul 2015 Wall mounted advertising panels (used in airports, rail concourses and platforms, shopping centres etc): Digital LED advertising panels 5 * 1 Jul 2015 Static advertising panels 10 * 1 Jul 2015 Air compression assets: Air compression assets generally (including air compressors, air dryers and air receivers) 15 * 1 Jul 2014 Air compressors (portable): Compressors - reciprocating 7 * 1 Jul 2014 Compressors - rotary screw 10 * 1 Jul 2014 Air-conditioning assets (excluding pipes, duct work and vents): Air handling units 20 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Damper motors (including variable air volume box controllers) 10 * 1 Jul 2003 Fan coil units (connected to a condensing set) 15 * 1 Jul 2003 Humidifiers (steam generator) 10 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split systems) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Aircraft: Aeroplanes: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Helicopters: General use 20 *# 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Airless sprayers (used in painting, epoxy and polyurethane coating, priming etc): Electrically and petrol-driven units 7 * 1 Jul 2013 Pneumatically-driven units 15 * 1 Jul 2013 Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers) 100 * 1 Jul 2013 Automatic teller machines (ATMs) 7 * 1 Jul 2019 B ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bending machines (bar, angle and rod) 10 * 1 Jul 2008 Block and brick elevators, portable 10 * 1 Jul 2008 Boilers 20 * 1 Jul 2005 Boom gates: Electromechanically operated boom gates 7 * 1 Jul 2013 Hydraulically operated boom gates 10 * 1 Jul 2013 C ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park assets: Automatic and semi-automatic parking systems (including platforms, stackers, turntables etc) 20 * 1 Jul 2016 Automatic payment machines/stations 10 * 1 Jul 2016 Barrier gates/boom gates - see Table B Boom gates Car park floodlighting 20 * 1 Jul 2016 Car park signage 7 * 1 Jul 2016 Entry and exit stations/columns (including RFID card readers, ticket dispensing machines, ticket readers etc) 10 * 1 Jul 2016 Licence plate recognition cameras and systems 5 * 1 Jul 2016 Parking guidance assets: Automatic vehicle counter systems (incorporating counter modules and signage) 7 * 1 Jul 2016 Parking guidance systems (incorporating controllers, detectors, dynamic signage, lighting etc) 7 * 1 Jul 2016 Pay and display machines/Pay and go machines 8 * 1 Jul 2016 Security and monitoring assets: Generally (including CCTV systems) - see Table B Security and monitoring assets Intercommunication (intercom) system assets 7 * 1 Jul 2016 Two-way radios - see Table B Two-way radios Ceiling fans 10 * 1 Jul 2016 Cleaning carts and trolleys 5 * 1 Jul 2019 Compaction assets: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Computers and computer equipment: Computers and computer equipment (not specified elsewhere below) 4 * 1 Jul 2016 Computer monitors 4 * 1 Jul 2016 Desktop computers (including personal computers) 4 * 1 Jul 2016 Mainframe computers 5 * 1 Jul 2016 Mobile/portable computers (including laptops, tablets) 2 * 1 Jul 2016 Network equipment (including hubs, modems routers, switches, etc) 5 * 1 Jul 2016 Raised floors 25 * 1 Jul 2017 Servers 4 * 1 Jul 2016 Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete trowels: Walk behind 5 * 1 Jul 2008 Ride on 7 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) 10 * 1 Jul 2015 Cranes (gantry and overhead) 25 * 1 Jul 2014 Curtains and drapes 6 * 1 Jul 2004 D ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Digital cameras: Camera lenses 5 * 1 Jul 2015 Medium format single lens reflex (SLR) system (including camera bodies and digital backs) 4 * 1 Jul 2015 Others 3 * 1 Jul 2015 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Dozers/front end loaders 9 * 1 Jul 2002 Drink dispensing machines 10 * 1 Jul 2005 Drones/remotely piloted aircraft - see Table B Unmanned aerial vehicles E ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Employee time and attendance recorders (including bundy clocks, time clocks etc): Computerised time and attendance recorders (including fingerprint and face recognition systems and swipe card digital time clock systems) 10 * 1 Jul 2013 Standalone electronic time and attendance recorders (card based etc) 10 * 1 Jul 2013 Escalators (machinery and their moving parts) 20 * 1 Jan 2003 F ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fences: Portable electric fences 20 * 1 Jul 2014 Wire mesh (demountable used for partitioning purposes, including portable electric fences) 20 * 1 Jul 2014 Fire control and alarm assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors: Aspirated smoke 12 * 1 Jul 2004 Heat 20 * 1 Jul 2004 Manual call point (addressable type only) 20 * 1 Jul 2004 Multi type 20 * 1 Jul 2004 Smoke 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Gas suppression cylinders 25 * 1 Jul 2004 Emergency warning and intercommunication systems: Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives (VSDs) 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Floor coverings (removable without damage): Carpets (excluding fixed carpet tiles) 8 * 1 Jul 2016 Floating timber 15 * 1 Jul 2016 Linoleum and vinyl 10 * 1 Jul 2016 Fogging machines (insecticide, including cold foggers and thermal foggers): Portable 6 * 1 Jul 2013 Vehicle mounted 10 * 1 Jul 2013 Forklifts 11 * 1 Jul 2002 Forklift battery chargers 11 * 1 Jul 2013 Formwork, beams and props, steel 10 * 1 Jul 2008 Foundations for plant and machinery (integral to the operation of such plant and machinery, but not incorporated into the plant and machinery itself) 40 * 1 Jul 2014 G ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Generators - see Table B Power supply assets H ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hand dryers (electrical) 10 * 1 Jul 2013 Hand tools (manually operated) 10 * 1 Jul 2014 J ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Judges' robes: Ceremonial robes 15 * 1 Jul 2013 Working robes 10 * 1 Jul 2013 L ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets used in quality control, sample checking etc: Automated and electronically based laboratory assets (including analysers, refractometers, spectrometry machines etc) 7 * 1 Jul 2014 Other laboratory assets (including autoclaves, centrifuges, microscopes, ovens etc) 10 * 1 Jul 2014 Laser cutting machines 10 * 1 Jul 2014 Levels: Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Libraries (professional) 10 * 1 Jul 2014 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30 * 1 Jan 2003 Light fittings and freestanding lights (excluding hardwired light fittings) 10 * 1 Jul 2016 Light shades (removable) 5 * 1 Jul 2016 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Loading bay assets: Dock levellers 20 * 1 Jul 2005 Pallet jacks and pallet trucks 10 * 1 Jul 2005 Scissor lifts 15 * 1 Jul 2005 Lockers, freestanding 20 * 1 Jul 2019 M ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Machine tools (grinding machines, lathes, milling machines etc): CNC and NC based machines 10 * 1 Jul 2014 Conventional or manual machines 20 * 1 Jul 2014 Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) 5 * 1 Jul 2005 Mini-skid steer loader attachments: Others (including auger and bucket) 5 * 1 Jan 2004 Stump grinders 2 * 1 Jan 2004 Motor graders 10 * 1 Jul 2002 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 *# 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Garbage compactor trucks - see Table A Solid waste collection services (29110) Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 *# 1 Jan 2005 Motorcycles (including courier motorcycles and mailbox delivery motorcycles) 7 * 1 Jul 2015 Scooters 3 * 1 Jul 2015 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 *# 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 *# 1 Jan 2005 Moving walks 20 * 1 Jan 2003 Musical instruments and associated equipment: Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 ⅔ * 1 Jan 2001 Brass instruments 10 * 1 Jan 2001 Keyboard instruments (acoustic) 10 * 1 Jan 2001 Keyboard instruments (electric) 5 * 1 Jan 2001 Percussion instruments 5 * 1 Jan 2001 Stringed instruments 10 * 1 Jan 2001 Woodwind instruments 10 * 1 Jan 2001 O ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Office furniture, freestanding: Bookcases: Metal 20 * 1 Jul 2005 Timber 15 * 1 Jul 2005 Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type): Metal 20 * 1 Jul 2005 Timber/laminated 15 * 1 Jul 2005 Chairs 10 * 1 Jul 2005 Desks 20 * 1 Jul 2005 Mobile storage units (compactus type) 25 * 1 Jul 2005 Reception assets (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2005 Screens 20 * 1 Jul 2005 Tables: Boardroom 20 * 1 Jul 2005 General 10 * 1 Jul 2005 Workstations (including desks and partitions) 20 * 1 Jul 2005 Office machines and equipment: Electronic whiteboards 6 * 1 Jan 2001 Enveloping machines 6 * 1 Jan 2001 Facsimile machines 5 * 1 Jan 2001 Letter folding and inserting machines (including envelope inserters and letter inserters - desktop/low volume units) 5 * 1 Jul 2013 Mailing machines 5 * 1 Jan 2001 Multi function machines (includes fax, copy, print and scan functions) 5 * 1 Jan 2001 Photo copying machines 5 * 1 Jan 2001 Projectors (including lenses) 5 * 1 Jul 2014 Shredders 15 * 1 Jul 2005 Trolleys 15 * 1 Jul 2005 Whiteboards 10 * 1 Jul 2005 P ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Packaging machines: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009 Bag sewers 7 * 1 Jul 2017 Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009 Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2009 Multihead and singlehead weighers 10 * 1 Jul 2009 Palletisers and depalletisers 12 * 1 Jul 2009 Product identification labellers (including decorating, applicators and coding machines) 8 * 1 Jul 2009 Robotic pick and place packaging machines 10 * 1 Jul 2009 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2017 Partitions (demountable) 20 * 1 Jul 2005 Platform scales 15 * 1 Jul 2014 Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income: Floor and wall tiles 20 * 1 Jul 2015 Generally (including basins, bidets, sinks, toilets, urinals etc) 20 * 1 Jul 2015 Tapware (including taps, mixers and shower heads and assemblies) 15 * 1 Jul 2015 Pneumatic air tube systems 10 * 1 Jul 2013 Point of sale assets: Cash registers, standalone type 10 * 1 Jul 2005 Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10 * 1 Jul 2005 Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals) 6 * 1 Jul 2005 Weighing machines and scales (including weigh labelling machines) 10 * 1 Jul 2005 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 15 * 1 Jul 2014 Powder coating machines and systems (automatic and manual) 10 * 1 Jul 2014 Power regulation systems (PRS) 5 * 1 Jul 2016 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Uninterruptible power supply (UPS) systems 15 * 1 Jul 2013 Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Private electricity line assets (where used for a specified purpose): Distribution lines: Combination of overhead and underground 47 ½ * 1 Jul 2014 Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors, cross arms etc) 45 * 1 Jul 2014 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jul 2014 Service cables, overhead 40 * 1 Jul 2014 Service cables, underground 50 * 1 Jul 2014 Storage batteries 15 * 1 Jul 2013 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Power transformers 45 * 1 Jan 2002 Public address and paging system assets (including amplifiers, audio speakers and microphones) 12 * 1 Jul 2005 R ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Rainwater tanks: Galvanised steel 25 * 1 Jul 2019 Polyethylene 15 * 1 Jul 2019 Refrigeration assets: Compressors, condensers, evaporators etc 15 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Robots (industrial) 10 * 1 Jul 2014 S ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Saws, bench and mitre, portable 7 * 1 Jul 2008 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building 20 * 1 Jul 2014 CCTV systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexers) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including glass, passive infrared and vibration) 5 * 1 Jul 2004 Global system for mobiles (GSM) units 5 * 1 Jul 2004 Noise maker (including alarms and bells) 5 * 1 Jul 2004 Sewing machines 10 * 1 Jan 2014 Signage for business identification (including lighting for signs) - see Table B Advertising signs Silos: Bulk handling: Ancillary mechanical assets (including augers, bucket elevators, conveyors etc) 15 * 1 Jul 2014 Concrete construction 50 * 1 Jan 2004 Galvanised construction 30 * 1 Jan 2004 Steel construction 40 * 1 Jan 2004 Solar photovoltaic electricity generation system assets 20 * 1 Jul 2011 Spas used as plant in a business (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2014 Spray booths 15 * 1 Jul 2014 Stacks (chimney stacks, exhaust stacks, flues etc): Concrete stacks (including concrete reinforced stacks) 30 * 1 Jul 2014 Flare stacks 25 * 1 Jul 2014 Reinforced plastic stacks 25 * 1 Jul 2014 Steel stacks (steel flues) 20 * 1 Jul 2014 Suitcases 10 * 1 Jul 2013 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Covers (including blankets) 8 * 1 Jul 2019 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Swimming pools (used as plant in a business): Above-ground 10 * 1 Jul 2005 Concrete 50 * 1 Jul 2005 Fibreglass 20 * 1 Jul 2005 Switchboards 20 * 1 Jul 2014 Synthetic lawn surfaces 5 * 1 Jul 2014 T ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tarpaulins 5 * 1 Jul 2014 Telephony: Mobile phones 3 * 1 Jul 2014 Telephone systems (including analogue and digital telephone systems, PABX/PBX systems, key/commander systems, VoIP systems and hybrid telephone systems such as IP-PBX systems etc) 7 * 1 Jul 2015 Television sets 10 * 1 Jul 2014 Tractors 12 * 1 Jul 2007 Trailers - see Table B Motor vehicles and trailers Two-way radios: Base stations 6 * 1 Jul 2014 Mobile units 6 * 1 Jul 2014 Portable units 3 * 1 Jul 2014 Repeaters 7 * 1 Jul 2014 U ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 V ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Vending machines 5 * 1 Jul 2001 Ventilation fans (excluding ducting, piping and vents) 20 * 1 Jan 2005 W ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Refrigeration assets Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 Waste storage and disposal bins (including crane bins, hooklift bins, skip bins and other industrial use bins) 10 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2014 Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Oxygen welders and cutters 10 * 1 Jul 2014 Window blinds 15 * 1 Jul 2016 Working beasts and beasts of burden (including camels and horses but excluding working dogs) used in a business other than primary production 15 * 1 Jul 2014 Working dogs (including certified therapy dogs used by qualified therapists, detection dogs, guard dogs, performing dogs, police dogs and security dogs; but excluding assistance dogs (such as guide dogs, hearing dogs and service dogs), pet dogs, racing dogs, support dogs, and working dogs used in primary production) 8 * 1 Jul 2019 Name Registration Commencement Application, saving and transitional provisions Income Tax (Effective Life of Depreciating Assets) Determination 2015 11 June 2015 ( F2015L00798 ) 1 July 2015 (s 2) Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2016 (No 1) 9 June 2016 ( F2016L01019 ) 1 July 2016 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2017 (No 1) 26 June 2017 ( F2017L00746 ) 1 July 2017 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No 1) 27 June 2018 ( F2018L00895 ) 1 July 2018 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2019 (No 1) 17 June 2019 ( F2019L00833 ) 1 July 2019 (s 2) - Provision affected How affected s 2 rep LA s 48D s 3 rep LA s 48C Schedule Table A am F2016L01019 , F2017L00746 , F2018L00895 , F2019L00833 Table b am F2016L01019 , F2017L00746 , F2018L00895 , F2019L00833", "Related_Explanatory_Statements": "Effective Life 2015/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20151C4/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2015/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Determination 2015", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2015", "Date_of_Issue": "", "Signatory": "", "Registration_Number": "F2020C00333", "Registration_Date": "24 April 2020", "Body": "1 Name of Determination: This Determination is the Income Tax (Effective Life of Depreciating Assets) Determination 2015. | 4 Effective Life of Depreciating Assets: (1) For subsection 40-100(1) of the Income Tax Assessment Act 1997 , the effective life of depreciating assets is specified in Tables A and B. (2) If the entity deducting an amount for a depreciating asset is using the asset in an industry specified in Table A, Tables A and B are to be used as follows: (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. Note Table A is intended to describe assets: • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. The industry headings in Table A have, where possible, been drawn from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) Codes. (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. (3) If: (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. Note If Tables A and B are not used, or cannot be used because: • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - the way to work out the effective life of the asset is explained in section 40-105 of the Income Tax Assessment Act 1997. (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - | 5 Definitions - meaning of symbols used in Tables A and B: An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations. A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the Income Tax Assessment Act 1997. AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION All terrain vehicles (ATVs) used in primary production activities 5 * 1 Jul 2007 Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20 * 1 Jul 2006 Fences (excluding stockyard, pen and portable fences):Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair: General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) 30 * 1 Jul 2008 Electric 20 * 1 Jul 2008 Fence energisers for electric fences: Mains power 10 * 1 Jul 2008 Portable 5 * 1 Jul 2008 Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Grading and packing line assets used on farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 8 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 Coffee assets: Dryers 15 * 1 Jul 2008 Processors (including pulpers) 10 * 1 Jul 2008 Fermentation tanks 10 * 1 Jul 2008 Hullers 12 * 1 Jul 2008 Washers/separators 10 * 1 Jul 2008 General assets: Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 12 * 1 Jul 2008 Receival hoppers (including water dumps) 15 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 12 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Olive oil processing assets - see Table A Oil and fat manufacturing (11500) Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nut assets: De-husking units 8 * 1 Jul 2008 Drying silos 20 * 1 Jul 2008 Trommels 15 * 1 Jul 2008 Livestock grids 40 * 1 Jul 2008 Motorcycles used in primary production activities 5 * 1 Jul 2007 Post drivers/hole diggers 10 * 1 Jul 2008 Protective structures (including shade houses and netting constructions) 20 * 1 Jul 2006 Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) 40 * 1 Jan 2007 Tractors 12 *# 1 Jul 2007 Water assets: Bores 30 * 1 Jul 2008 Dams (including earth or rock fill and turkey nests) 40 * 1 Jul 2008 Dam liners and covers 20 * 1 Jul 2008 Effluent channels 40 * 1 Jul 2008 Effluent recycle tanks 12 * 1 Jul 2008 Effluent sedimentation ponds 40 * 1 Jul 2008 Irrigation assets: Drip, micro spray or mini sprinkler systems: Above ground polyethylene (PE) pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives (VSDs) 15 * 1 Jul 2008 Irrigation earth channels 40 * 1 Jul 2008 Irrigators (including centre pivot, lateral and travelling guns): Fresh water 20 * 1 Jul 2008 Effluent 10 * 1 Jul 2008 Pumps: Bore pumps, effluent and manure pumps 7 * 1 Jul 2008 Other 12 * 1 Jul 2008 Water mains: Aluminium 20 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene (PE) 20 * 1 Jul 2008 Polyvinylchloride (PVC) 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene (PE) 15 * 1 Jul 2008 Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene (PE) 10 * 1 Jul 2008 Windmills 30 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Agriculture (01110 to 01990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bee farming assets: Beehives 13 * 1 Jul 2016 Processing assets 20 * 1 Jul 2016 Bridges (wooden) 20 1 Jan 2001 Grain, cotton, peanut and rice assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jan 2007 Self-propelled 8 * 1 Jan 2007 General assets: Aeration assets: Controllers 10 * 1 Jan 2007 Kits 15 * 1 Jan 2007 Augers (including conveyors) 15 * 1 Jan 2007 Dryers 20 * 1 Jan 2007 Moisture meters 5 * 1 Jan 2007 Mulchers 10 * 1 Jan 2007 Peanut pre-cleaners 10 * 1 Jan 2007 Slashers 7 * 1 Jan 2007 Harvesting assets: Boll buggies 15 * 1 Jan 2007 Chaser bins 15 * 1 Jan 2007 Combine harvesters 12 *# 1 Jul 2007 Cotton picker/strippers 10 *# 1 Jul 2007 Field bins 20 * 1 Jan 2007 Fuel trailers 15 * 1 Jan 2007 Module builders 15 * 1 Jan 2007 Module tarpaulins 5 * 1 Jan 2007 Peanut diggers (including peanut pullers) 10 *# 1 Jan 2007 Peanut threshers 12 *# 1 Jul 2007 Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets, but excluding hydraulic automated steering) 5 * 1 Jan 2007 Seeding and fertilizing assets: Fertilizer spreaders (including linkage and trailed) 10 * 1 Jan 2007 Planters (including bar, box, combined seeders, precision planters and row crop planters) 15 * 1 Jan 2007 Seed and fertilizer bins 15 * 1 Jan 2007 Tillage assets: Generally 15 * 1 Jan 2007 Harrows 5 * 1 Jan 2007 Laser controlled scraping assets: Buckets 10 * 1 Jan 2007 Transmitters 7 * 1 Jan 2007 Rippers 10 * 1 Jan 2007 Harvesters/sweepers 6 ⅔ # 1 Jan 2001 Hay and foraging assets: Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12 * 1 Jan 2007 Balers 10 * 1 Jan 2007 Bale wrappers 10 * 1 Jan 2007 Baler and wrappers 10 * 1 Jan 2007 Forage harvesters 10 *# 1 Jul 2007 Hay rakes (including finger wheel, rotary and parallel) 10 * 1 Jan 2007 Moisture probes 5 * 1 Jan 2007 Mower conditioners: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Super conditioners (hay re-conditioners) 8 * 1 Jan 2007 Tedders 10 * 1 Jan 2007 Trailed bale handling assets: Big square bale stackers 10 * 1 Jan 2007 Generally (including accumulators and bale carriers) 15 * 1 Jan 2007 Windrowers: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Hop growers' plant: Hop picking machines 13 ⅓ 1 Jan 2001 Kilns 20 1 Jan 2001 Horse stalls (Breeze way, Shed row) 33 ⅓ 1 Jan 2001 Horticultural plants: Citrus: Grapefruits 30 * 1 Jan 2001 Lemons 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarins 25 * 1 Jan 2001 Oranges 30 * 1 Jan 2001 Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almonds 25 * 1 Jul 2001 Cashews 25 * 1 Jul 2001 Chestnuts 25 * 1 Jul 2001 Hazelnuts 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecans 25 * 1 Jul 2001 Pistachios 25 * 1 Jul 2001 Walnuts 25 * 1 Jul 2001 Pome: Apples 20 * 1 Jan 2001 Pears 25 * 1 Jan 2001 Stone Fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarines 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peaches 10 * 1 Jan 2001 Plums 15 * 1 Jan 2001 Prunes 20 * 1 Jan 2001 Tropical: Avocados 20 * 1 Jan 2001 Mangoes 30 * 1 Jan 2001 Levee banks and revetments 40 1 Jan 2001 Pea-viners, pea cleaners, vine and straw conveyors 10 * 1 Jul 2016 Silos: Ancillary equipment 20 1 Jan 2001 Grain (metal) 30 * 1 Jul 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 Trellis 20 1 Jan 2001 Nursery and floriculture production (01110 to 01150) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Environmental control assets: Boilers (including piping) 20 * 1 Jul 2006 Control systems 10 * 1 Jul 2006 Evaporative coolers 10 * 1 Jul 2006 Heating assets 10 * 1 Jul 2006 Instruments (including sensors) 10 * 1 Jul 2006 Retractable screens 8 * 1 Jul 2006 Ventilation fans 5 * 1 Jul 2006 Fertigation system assets (incorporating control systems, pumps and tanks) 10 * 1 Jul 2006 General assets: Bins and pallets 5 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Fumigation assets 5 * 1 Jul 2006 Pasteurisation assets: Pasteurisation rooms 20 * 1 Jul 2006 Steam boilers 15 * 1 Jul 2006 Racks 15 * 1 Jul 2006 Ride on mowers 5 * 1 Jul 2006 Refrigeration assets: Insulation panels used in cool rooms 40 * 1 Jul 2006 Refrigeration generally 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Trolleys 15 * 1 Jul 2006 Weed mats 5 * 1 Jul 2006 Harvesting assets: Bed lifters and diggers 10 * 1 Jul 2006 Tree spades 15 *# 1 Jul 2006 Packaging assets: Bunching and bundling machines 15 * 1 Jul 2006 Deleafers 15 * 1 Jul 2006 Grading machines 15 * 1 Jul 2006 Planting assets: Benches and tables 10 * 1 Jul 2006 Conveyors 15 * 1 Jul 2006 Dibblers and seeders 15 * 1 Jul 2006 Hoppers 15 * 1 Jul 2006 Pot, punnet and tray dispensers 12 * 1 Jul 2006 Potting machines (including pot and bag fillers) 10 * 1 Jul 2006 Soil elevators 10 * 1 Jul 2006 Soil mixers 10 * 1 Jul 2006 Transplanters (plugs and seedlings) 8 * 1 Jul 2006 Tray and punnet fillers 10 * 1 Jul 2006 Tray washers 15 * 1 Jul 2006 Vermiculite dispensers and coverers 15 * 1 Jul 2006 Propagation assets: Heated propagators 10 * 1 Jul 2006 Seedling and punnet trays, reusable 3 * 1 Jul 2006 Turf growing assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Field top makers 10 * 1 Jul 2006 Land planes 25 * 1 Jul 2006 Line planters 10 * 1 Jul 2006 Mowers (including reel and rotary mowers) 10 * 1 Jul 2006 Net layers 10 * 1 Jul 2006 Power harrows 10 * 1 Jul 2006 Roll layers 10 * 1 Jul 2006 Soil aerators 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Turf harvesters (including pedestrian and tractor mounted harvesters) 10 *# 1 Jul 2006 Turf rollers 15 * 1 Jul 2006 Turf seeders 15 * 1 Jul 2006 Turf vacuums 10 * 1 Jul 2006 Mushroom growing (01210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) 10 * 1 Jul 2008 Boilers (used for humidification and pasteurisation) 10 * 1 Jul 2008 Casing machines (includes casing mixers) 10 * 1 Jul 2008 Compost phase 1 assets: Bunkers 10 * 1 Jul 2008 Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) 4 * 1 Jul 2008 Protective structures 10 * 1 Jul 2008 Pumps 3 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) 10 * 1 Jul 2008 Growing systems: Shelves: Aluminium 15 * 1 Jul 2008 Other materials 10 * 1 Jul 2008 Trays: Wood 5 * 1 Jul 2008 Mushroom graders 5 * 1 Jul 2008 Sheds 40 * 1 Jul 2008 Slicing machines 5 * 1 Jul 2008 Spawning machines (including supplement machines) 12 * 1 Jul 2008 Trolleys 10 * 1 Jul 2008 Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): Growing 15 * 1 Jul 2008 Peak heat and spawn running 10 * 1 Jul 2008 Vacuum coolers 10 * 1 Jul 2008 Weighing machines 10 * 1 Jul 2008 Vegetable growing (under cover) (01220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hydroponic growing assets (including cut flower growing): Hanging gutters 10 * 1 Jul 2007 Troughs 10 * 1 Jul 2007 Hydroponics growers may also use the effective life for relevant assets shown in Nursery and floriculture production (01110 to 01150) Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally 10 * 1 Jul 2007 Self-propelled 8 * 1 Jul 2007 Fertilizer spreaders: Generally 10 * 1 Jul 2007 Spinner 5 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Mulch layers 12 * 1 Jul 2007 Mulch lifters 12 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Rakes (eg cane trash rakes) 10 * 1 Jul 2007 Slashers 8 * 1 Jul 2007 Harvesting assets: Cane haul out bins 12 * 1 Jul 2007 Harvesters (including cane, carrot, onion, potato and tomato) 10 *# 1 Jul 2007 Harvesting aids (incorporating trailers and conveyor belts) 15 * 1 Jul 2007 Onion lifters 10 *# 1 Jul 2007 Trailers 15 * 1 Jul 2007 Windrowers (including potato diggers, onion and potato windrowers) 10 *# 1 Jul 2007 Planting assets: Billet planters 12 * 1 Jul 2007 Potato cutters 15 * 1 Jul 2007 Potato planters 10 * 1 Jul 2007 Precision seeders 10 * 1 Jul 2007 Transplanters: Automated 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Tillage assets: Generally 15 * 1 Jul 2007 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2007 Trellising assets: Stake drivers 12 * 1 Jul 2007 Stake pullers 12 * 1 Jul 2007 Trellising (incorporating stakes and wire) 5 * 1 Jul 2007 Wire winders 15 * 1 Jul 2007 Fruit growing (01310 to 01360 and 01390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cleaning and mulching assets: Mowers (including zero turn and ride on) 8 * 1 Jul 2008 Mulchers 6 * 1 Jul 2008 Slashers 8 * 1 Jul 2008 Sweeper attachments 10 * 1 Jul 2008 Crop protection assets: Applicators (including temporary bird netting applicators and vine cover rollers) 15 * 1 Jul 2008 Banana bagging machines 10 * 1 Jul 2008 Banana ripening bags 3 * 1 Jul 2008 Sprayers 10 * 1 Jul 2008 Temporary bird netting 5 * 1 Jul 2008 Under vine weeder 10 * 1 Jul 2008 Vine covers 3 * 1 Jul 2008 Dried fruit assets: Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15 * 1 Jul 2008 Drying sheets (including ground sheets) 10 * 1 Jul 2008 Trays 10 * 1 Jul 2008 Fertilising assets: Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Spreaders: Generally 10 * 1 Jul 2008 Spinners 5 * 1 Jul 2008 General assets: Bins: Plastic 10 * 1 Jul 2008 Timber 5 * 1 Jul 2008 Crates (including picking lugs) 5 * 1 Jul 2008 Elevating work platforms 10 * 1 Jul 2008 Frost fans 15 * 1 Jul 2008 Mulch layers 12 * 1 Jul 2008 Mulch lifters 12 * 1 Jul 2008 Orchard ladders 10 * 1 Jul 2008 Post driver/hole diggers 10 * 1 Jul 2008 Refractometers 10 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Harvesting assets: Grape harvesters 10 *# 1 Jul 2008 Harvest aids 15 * 1 Jul 2008 Picking bags 3 * 1 Jul 2008 Picking platforms 10 * 1 Jul 2008 Picking trolleys 5 * 1 Jul 2008 Trailers (including grape chaser bins) 15 * 1 Jul 2008 Tree shakers 10 *# 1 Jul 2008 Planting assets: Hole burners 10 * 1 Jul 2008 Planters 12 * 1 Jul 2008 Tree guards 2 * 1 Jul 2008 Trellising 20 * 1 Jul 2008 Weed matting 5 * 1 Jul 2008 Pruning assets: Chain saws 3 * 1 Jul 2008 Electric hand pruners 3 * 1 Jul 2008 Manual hand pruners 2 * 1 Jul 2008 Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) 10 * 1 Jul 2008 Pneumatic pruners: Compressors 10 * 1 Jul 2008 Hand tools 5 * 1 Jul 2008 Vine leaf removers 15 * 1 Jul 2008 Tillage assets: Generally 15 * 1 Jul 2008 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 Coffee, olive and tree nut growing (01370, 01390 and 01590) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets (including air blast sprayers and linkage sprayers) 10 * 1 Jul 2007 Cleaning and mulching assets: Blowers 10 * 1 Jul 2007 Mowers (including zero turn and ride on) 8 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Slashers 10 * 1 Jul 2007 Sweeper attachments 10 * 1 Jul 2007 Fertilizer spreaders 10 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Stakes (including trellising) 3 * 1 Jul 2007 Harvesting assets: Bankouts (almonds) 15 * 1 Jul 2007 Catcher nets 10 * 1 Jul 2007 Elevators (almonds) 12 * 1 Jul 2007 Harvesters: Coffee 10 *# 1 Jul 2007 Harvesting pole rakes 5 * 1 Jul 2007 Olive 10 *# 1 Jul 2007 Nuts: Generally 10 *# 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (eg almonds) 12 *# 1 Jul 2007 Sweepers 12 *# 1 Jul 2007 Tree shakes 10 *# 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 Trailers 15 * 1 Jul 2007 Pruning assets: Chain saws 5 * 1 Jul 2007 Electric hand pruners 3 * 1 Jul 2007 Manual hand pruners 2 * 1 Jul 2007 Pneumatic pruners: Compressor 10 * 1 Jul 2007 Hand tools 5 * 1 Jul 2007 Sheep farming (01410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crutching machines, portable type 10 * 1 Jan 2007 Dipping and spraying assets for parasite control: Jet spray system assets (including the race or handler dedicated to the jet spray system) 10 * 1 Jan 2007 Mobile plunge dips 5 * 1 Jan 2007 Feeders (including grain feeders, oat feeders, hay feeders) 15 * 1 Jan 2007 Footbaths 10 * 1 Jan 2007 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jan 2007 Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15 * 1 Jan 2007 Weigh bars, weigh indicators and weigh platforms 10 * 1 Jan 2007 Yards, races, leadup systems and loading ramps: Permanent types 40 * 1 Jan 2007 Portable types 25 * 1 Jan 2007 Woolshed assets: Grinding machines for sharpening cutters 30 * 1 Jan 2007 Shearing machines 30 * 1 Jan 2007 Shearing or crutching handpieces 10 * 1 Jan 2007 Wool bale movers 10 * 1 Jan 2007 Wool presses 20 * 1 Jan 2007 Wool tables, steel types 20 * 1 Jan 2007 Woolsheds and shearing sheds 50 * 1 Jan 2007 Beef cattle farming (01420) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Calf cradles 10 * 1 Jan 2007 Cattle crushes (hydraulic and manual) 10 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle yards (including races and coolers (steel and timber)): Permanent types 30 * 1 Jan 2007 Portable types 20 * 1 Jan 2007 Feed bins (including hay racks) 15 * + 1 Jan 2007 Feed handling assets: Bale feeders 10 * 1 Jan 2007 Feed mixers 10 * 1 Jan 2007 Silage and feedout wagons 10 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure and fertilizer spreaders 10 * 1 Jan 2007 Saddlery and harness 10 * 1 Jan 2007 Beef cattle feedlots (01430) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Cattle crushes (hydraulic and manual) 6 * 1 Jan 2007 Cattle induction and transfer yards (steel and timber) 20 * 1 Jan 2007 Cattle treatment yards (steel and timber) 20 * 1 Jan 2007 Cattle wash yards (steel and timber) 20 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle pen assets: Bunk sweepers 8 * 1 Jan 2007 Cattle pen infrastructure assets: Feed bunks or troughs and aprons 20 * 1 Jan 2007 Feed roads 20 * 1 Jan 2007 Pen earthworks 20 * 1 Jan 2007 Pen fences and gates (steel and timber) 20 * 1 Jan 2007 Shade structures 20 * 1 Jan 2007 Pen scrapers 10 * 1 Jan 2007 Feed milling and handling assets: Ancillary grain handling equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jan 2007 Feed mixers 7 * 1 Jan 2007 Feed mixer trucks 7 * 1 Jan 2007 Grain cleaners 10 * 1 Jan 2007 Grain processing assets: Roller mills 15 * 1 Jan 2007 Steam flaking chests 15 * 1 Jan 2007 Steam flaking surge bins 15 * 1 Jan 2007 Tempering silos: Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 Galvanised steel 12 * 1 Jan 2007 Receival pits and hoppers 25 * 1 Jan 2007 Roughage processing assets (including tub rinders) 7 * 1 Jan 2007 Sampling and testing assets 5 * 1 Jan 2007 Silos and bins used for storing dry grain: Concrete 50 * 1 Jan 2007 Steel 20 * 1 Jan 2007 Tank storages for liquid feed supplements 15 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure composting and screening machines 15 * 1 Jan 2007 Dairy cattle farming (01600) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic calf feeders 10 * 1 Jul 2016 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles (ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes (including automatic) 10 * 1 Jul 2016 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2016 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2016 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2016 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 Robotic milking system assets: Air compressors 5 * 1 Jul 2016 Automated milking systems: Rotary 10 * 1 Jul 2016 Single box and multi box 10 * 1 Jul 2016 Automatic feeding systems 10 * 1 Jul 2016 Automatic footbaths 8 * 1 Jul 2016 Control systems (excluding personal computers) - see Table B Control systems and control system assets Cow comfort systems: Cow brushes 3 * 1 Jul 2016 Rubber matting 7 * 1 Jul 2016 Cow identification systems (including weights, bands, numbers and transponders) 7 * 1 Jul 2016 Cow traffic systems 7 * 1 Jul 2016 Milk chillers/plate coolers/energy recovery systems 10 * 1 Jul 2016 Vacuum pumps 7 * 1 Jul 2016 Poultry farming for breeding, eggs and meat (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing environmental control assets: Control systems (excluding personal computers) 10 * 1 Jan 2007 Curtains: Baffles, brooders 10 * 1 Jan 2007 Sidewalls 5 * 1 Jan 2007 Tunnel inlets 10 * 1 Jan 2007 Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) 10 * 1 Jan 2007 Foggers 10 * 1 Jan 2007 Heaters 15 * 1 Jan 2007 Minimum vents (including cabling) 12 * 1 Jan 2007 Sensors 4 * 1 Jan 2007 Tunnel inlet panels 15 * 1 Jan 2007 Ventilation fans: Exhaust fans (tunnel, minivent) 12 * 1 Jan 2007 Stirrer fans 15 * 1 Jan 2007 Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 20 * 1 Jan 2007 Cages (for egg layers) 20 * 1 Jan 2007 Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) 15 * 1 Jan 2007 Egg conveyors (including drive units) 15 * 1 Jan 2007 Egg counters 15 * 1 Jan 2007 Egg elevators (including drive units) 15 * 1 Jan 2007 Egg grading and packing assets: Egg grader and packing systems (including box erectors, box sealers, candling machines, conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) 10 * 1 Jan 2007 Pallet levellers (coil spring) 25 * 1 Jan 2007 Palletisers 10 * 1 Jan 2007 Trolley lifters 15 * 1 Jan 2007 Farm trolleys: Chicken transport 10 * 1 Jan 2007 Egg transport 10 * 1 Jan 2007 Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) 10 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hanging cable systems (for feeders, drinkers and nest housing) 15 * 1 Jan 2007 Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) 15 * 1 Jan 2007 Manure conveyors (including drive units) 10 * 1 Jan 2007 Nest housing (including slatted walkways) 15 * 1 Jan 2007 Silos for feed: Metal 20 * 1 Jan 2007 Ancillary equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Water assets: Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jan 2007 Winches 10 * 1 Jan 2007 Poultry hatcheries (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handlers 20 * 1 Jan 2007 Boilers 20 * 1 Jan 2007 Candling equipment 20 * 1 Jan 2007 Chick counters 20 * 1 Jan 2007 Chilled water plants 20 * 1 Jan 2007 Control systems (excluding personal computers) 10 * 1 Jan 2007 Condensers/heat exchangers 10 * 1 Jan 2007 Conveyors 20 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hatcher baskets 10 * 1 Jan 2007 Hatcher trolleys/dollies 10 * 1 Jan 2007 Hatchers (including integrated controller units) 20 * 1 Jan 2007 Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 40 * 1 Jan 2007 Macerators 20 * 1 Jan 2007 Separators - chick and egg 20 * 1 Jan 2007 Setter trays 10 * 1 Jan 2007 Setter trolley unloaders 20 * 1 Jan 2007 Setter trolleys 10 * 1 Jan 2007 Setters/incubators (including integrated controller unit) 20 * 1 Jan 2007 Stacker/destacker systems 20 * 1 Jan 2007 Transfer machines - farm trolley to setter trolley 20 * 1 Jan 2007 Transfer machines - setter tray to hatcher basket 20 * 1 Jan 2007 Vaccinators 15 * 1 Jan 2007 Vacuum/auger systems (waste) 20 * 1 Jan 2007 Washing assets 20 * 1 Jan 2007 Pig farming (01920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing assets: Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) 20 * 1 Jul 2008 Curtains - sidewalls 10 * 1 Jul 2008 Floors (suspended types): Concrete 10 * 1 Jul 2008 Plastic 10 * 1 Jul 2008 Steel 5 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10 * 1 Jul 2008 Effluent separators/effluent fan extractors 10 * 1 Jul 2008 Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10 * 1 Jul 2008 Fans: Exhaust (tunnel, minivent) 10 * 1 Jul 2008 Stirrer 10 * 1 Jul 2008 Farrowing crates 10 * 1 Jul 2008 Generators (emergency) 20 * 1 Jul 2008 Heaters and heat lamps 5 * 1 Jul 2008 High pressure cleaners 3 * 1 Jul 2008 Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors) 5 * 1 Jul 2008 Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) 10 * 1 Jul 2008 Milling assets 10 * 1 Jul 2008 Mixing assets 10 * 1 Jul 2008 Pens (including fences, gates, stalls, farrowing crates, ramps) 10 * 1 Jul 2008 Silos: Grain storage 20 * 1 Jul 2008 Readyfeed 10 * 1 Jul 2008 Tank storage for liquid feed supplements 20 * 1 Jul 2008 Water assets: Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jul 2008 Effluent tanks (concrete) 20 * 1 Jul 2008 Weigh bars, weigh indicators and weigh platforms 5 * 1 Jul 2008 Aquaculture (02011 to 02039) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aeration assets: Direct supply systems (including paddlewheels and aspirators): Fresh water 6 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Remote or indirect supply systems (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines) 10 * 1 Jul 2007 Aquaculture tanks: Concrete 20 * 1 Jul 2007 Fibreglass 15 * 1 Jul 2007 Polyethylene (PE) 20 * 1 Jul 2007 Raceways 20 * 1 Jul 2007 Transport of live products 10 * 1 Jul 2007 Bins and crates 5 * 1 Jul 2007 Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Control systems 10 * 1 Jul 2007 Cooling assets (including water chillers) 10 * 1 Jul 2007 Environmental control structures and protective structures used in salt water environment 15 * 1 Jul 2007 Feeders (including belt, pendulum, scatter and blower) 5 * 1 Jul 2007 Graders 10 * 1 Jul 2007 Harvesting nets 4 * 1 Jul 2007 Hatching assets (including hatching containers) 10 * 1 Jul 2007 Heating assets: Direct heating system (including immersion heaters): Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Indirect heating system (including heat exchangers and passive heating) 10 * 1 Jul 2007 Instruments (including sensors and water quality meters) 5 * 1 Jul 2007 Oyster farming assets: Baskets 8 * 1 Jul 2007 Oyster growing structures (incorporating posts and racks or lines) 10 * 1 Jul 2007 Rumblers 10 * 1 Jul 2007 Sticks 5 * 1 Jul 2007 Trays: Plastic 8 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Vats, treatment 15 * 1 Jul 2007 Power supply assets, emergency or standby: Generators (incorporating attached engine management and generator monitoring instruments) 15 * 1 Jul 2007 Processing assets: Conveyors, elevators and hoppers 10 * 1 Jul 2007 Cookers 10 * 1 Jul 2007 Packaging assets (including vacuum and modified atmospheric packing) 10 * 1 Jul 2007 Refrigeration assets: Insulation panels in cool or freezer rooms used in salt water environment 20 * 1 Jul 2007 Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) 10 * 1 Jul 2007 Water assets: Aquaculture channels and ponds 20 * 1 Jul 2007 Liners and erosion matting for ponds and channels 15 * 1 Jul 2007 Pipes and pipelines: Above ground (polyethylene (PE) and polyvinylchloride (PVC) including lay flat hoses) 10 * 1 Jul 2007 In ground (polyethylene (PE) and polyvinylchloride (PVC)) 30 * 1 Jul 2007 Pumps: Generally: Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Single phase transfer pumps: Fresh water 5 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Water treatment assets (including filtration assets, foam fractionators, oxygen and ozone generators and UV sterilizers) 10 * 1 Jul 2007 Weighing machines 5 * 1 Jul 2007 Forestry and logging (03010 to 03020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Logging plant: Cable systems (including winches and high leads) 8 * 1 Jan 2001 Forwarders 8 * 1 Jan 2001 Harvesters and feller bunchers (includes heads) 7 * 1 Jan 2001 Log trailers 10 * 1 Jan 2001 Saws: Mobile 8 * 1 Jan 2001 Portable chain 2 * 1 Jan 2001 Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7 * 1 Jan 2001 Fishing (04111 to 04199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fishing plant: Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Fish holding baskets 10 1 Jan 2001 Purse seine fishing net 5 1 Jan 2001 Other agriculture and fishing support services (05290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pulse and seed processing assets: Harvesting assets: Headers - flex drapers/pea pluckers 5 * 1 Jul 2017 Land rollers - steel 8 * 1 Jul 2017 Packaging assets: Bagging machines 10 * 1 Jul 2017 Bag sewers - see Table B Packaging machines Labellers 5 * 1 Jul 2017 Palletisers and depalletisers - see Table B Packaging machines Platform scales 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers, pallet wrappers and strapping machines) - see Table B Packaging machines Processing assets: Cleaning and pre-cleaning assets: Air screen 15 * 1 Jul 2017 Flat bed 8 * 1 Jul 2017 Screens 10 * 1 Jul 2017 Conditioning assets: Clippers/debearders 9 * 1 Jul 2017 Conditioning units/drying units/heaters 7 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Mixers 12 * 1 Jul 2017 Seed treaters 10 * 1 Jul 2017 Separating assets: Gravity tables 15 * 1 Jul 2017 Rotary sieves 10 * 1 Jul 2017 Indented cylinders 15 * 1 Jul 2017 Spirals 15 * 1 Jul 2017 Splitters 12 * 1 Jul 2017 Product and raw material handling and receiving assets: Augers 12 * 1 Jul 2017 Chaser bins 15 * 1 Jul 2017 Crates: Wooden 5 * 1 Jul 2017 Wooden (mesh reinforced) 20 * 1 Jul 2017 Elevators (including bucket elevators) 15 * 1 Jul 2017 Field bins 10 * 1 Jul 2017 Silos - conditioning 20 * 1 Jul 2017 Tubulators/Mobile belt conveyors/Belt shifters 10 * 1 Jul 2017 Weighbridges - See Table B Weighbridges Quality control assets: Magnets 7 * 1 Jul 2017 Metal detectors 8 * 1 Jul 2017 Sorting and sizing assets: Colour sorters 8 * 1 Jul 2017 Support assets: Air Compressors 7 * 1 Jul 2017 Extraction assets (including dust collectors and fans) 9 * 1 Jul 2017 MINING (06000 to 10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crushing and milling assets: Crushers: Cone and gyratory 25 * 1 Jul 2003 Feeder breaker 20 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Impact and rotary 20 * 1 Jul 2003 Jaw 25 * 1 Jul 2003 Roller (including roll sizers) 20 * 1 Jul 2003 Grinding mills: Ball and rod 25 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Hammer 15 * 1 Jul 2003 SAG (autogenous) 25 * 1 Jul 2003 Hydrometallurgy and Pyrometallurgy assets: Adsorption process assets 20 * 1 Jul 2003 Agglomeration (pelletizing) assets 25 * 1 Jul 2003 Calcination process assets (including kilns) 25 * 1 Jul 2003 Casting process assets for casting billets or ingots 30 * 1 Jul 2003 Converting process assets (including rotatable cylindrical furnaces) 30 * 1 Jul 2003 Cooling process assets (including cooling towers) 25 * 1 Jul 2003 Counter current decantation (CCD) process assets 20 * 1 Jul 2003 Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003 Electrolysis process assets (including electrowinning process and electro refining process assets including tanks) 20 * 1 Jul 2003 Filtration process assets 15 * 1 Jul 2003 Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 1 Jul 2003 Gas recovery process assets (including stripping and absorption assets) 25 * 1 Jul 2003 Ion exchange process assets 15 * 1 Jul 2003 Leaching process assets: Atmospheric 15 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Pressure 25 * 1 Jul 2003 Neutralisation process assets 20 * 1 Jul 2003 Pots and ladles used for molten materials 30 * 1 Jul 2003 Precipitation process assets (including tanks and agitators) 20 * 1 Jul 2003 Pressure vessels 30 * 1 Jul 2003 Roasting process assets (including kilns and furnaces) 30 * 1 Jul 2003 Sintering process assets (including continuous sintering machines) 30 * 1 Jul 2003 Smelting process assets (including furnaces) 25 * 1 Jul 2003 Solution treatment and metal recovery assets 20 * 1 Jul 2003 Solvent extraction process assets (including mixer-settler units) 20 * 1 Jul 2003 Tailings stills 20 * 1 Jul 2003 Infrastructure support assets: Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers) 25 * 1 Jul 2003 Mineral treatment structure 40 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Materials handling assets: Belt magnets, samplers, metal detectors and analysers 15 * 1 Jul 2003 Bins, chutes, hoppers, bunkers and silos 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt) 20 * 1 Jul 2003 Vibrating 15 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks and spheres 25 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Stacks (chimney) 30 * 1 Jul 2003 Stockpile assets: Reclaim tunnel flow valves and activators 25 * 1 Jul 2003 Stackers, reclaimers and stacker/reclaimers 25 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Trippers/stackers and stacking conveyor systems 25 * 1 Jul 2003 Tunnel vent and exhaust fans 15 * 1 Jul 2003 Water recycling facilities 20 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Weighing machines (including weighers for feeders and conveyors) 20 * 1 Jul 2004 Mineral dressing assets: Classification, gravity separation and dewatering assets: Centrifuges 15 * 1 Jul 2003 Cyclones: Dense medium and heavy medium 8 * 1 Jul 2003 Generally (including classifying, desliming, and hydrocyclones) 15 * 1 Jul 2003 Generally 18 * 1 Jul 2003 Hydraulic classifiers and teetered bed separators 20 * 1 Jul 2003 Jigs 25 * 1 Jul 2003 Pneumatic tables and air separators 25 * 1 Jul 2003 Settling cones 25 * 1 Jul 2003 Shaking tables 25 * 1 Jul 2003 Sluices and cone concentrators 25 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Electrostatic separation assets 20 * 1 Jul 2003 Filtration assets (including pressure filtration and vacuum filtration equipment) 15 * 1 Jul 2003 Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) 20 * 1 Jul 2003 Magnetic separation assets (including cross belt, drum and disc types) 20 * 1 Jul 2003 Screening assets 15 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Railway infrastructure assets and rolling-stock - see Table A Rail freight and passenger transport services (47100 to 47200) Surface mobile mining machines: Bucket wheel excavators 30 * 1 Jul 2002 Compressors 20 * 1 Jul 2002 Cranes 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Draglines 30 * 1 Jul 2002 Drill rigs (Production) 10 * 1 Jul 2002 Electric rope shovels 25 * 1 Jul 2002 Generators 10 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Hydraulic excavators (including hydraulic front shovels) 10 * 1 Jul 2002 Lighting systems 10 * 1 Jul 2002 Off highway trucks (including articulated, rigid dump, service, fuel and water trucks) 10 * 1 Jul 2002 Rollers 15 * 1 Jul 2002 Scrapers 7 * 1 Jul 2002 Skid steer loader 7 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Tailings dams 20 1 Jan 2001 Underground mobile mining machines: Compressors 10 * 1 Jul 2002 Continuous haulage systems 10 * 1 Jul 2002 Continuous miners 10 * 1 Jul 2002 Drill rigs: Diamond 20 * 1 Jul 2002 Production 7 * 1 Jul 2002 Feeder breakers 15 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Jumbos 10 * 1 Jul 2002 Load-haul-dump machines 6 * 1 Jul 2002 Long-wall equipment: Armoured face conveyors 6 * 1 Jul 2002 Beam stage loaders 7 * 1 Jul 2002 Hydraulic pump modules 15 * 1 Jul 2002 Hydraulic roof supports 10 * 1 Jul 2002 Impact crushers 10 * 1 Jul 2002 Mobile conveyors tail end 5 * 1 Jul 2002 Roof support relocation vehicles 10 * 1 Jul 2002 Shearers 7 * 1 Jul 2002 Shearer carriers 10 * 1 Jul 2002 Maintenance vehicles 8 * 1 Jul 2002 Personnel transporters 8 * 1 Jul 2002 Raise borers and down reamers 20 * 1 Jul 2002 Roof bolters 8 * 1 Jul 2002 Scissor lifts 6 * 1 Jul 2002 Shuttle cars 12 * 1 Jul 2002 Skid steer loaders 12 * 1 Jul 2002 Underground haulage trucks 6 * 1 Jul 2002 Wheel loaders 6 * 1 Jul 2002 Workshop plant 20 1 Jan 2001 Coal mining (06000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coal preparation assets: Centrifuges 15 * 1 Jul 2003 Crushing assets (including feeder breakers, impact, roller and rotary crushers) 20 * 1 Jul 2003 Cyclones: Dense medium, heavy medium 6 * 1 Jul 2003 Generally (including classifying, desliming and hydrocyclones) 10 * 1 Jul 2003 Filtration assets (including belt, drum and vacuum filters) 15 * 1 Jul 2003 Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) 20 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Jigs and heavy medium baths 25 * 1 Jul 2003 Magnetic separators 20 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Infrastructure support assets: Analysers, belt magnets, grinding mills, metal detectors and samplers 15 * 1 Jul 2003 Coal preparation facility framework/structure 40 * 1 Jul 2003 Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers) 25 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally (including centrifugal pumps) 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Tunnel vent or exhaust fans 15 * 1 Jul 2003 Valves and other non pipe fittings 10 * 1 Jul 2003 Water recycling facility 20 * 1 Jul 2003 Water storage dams (including fire services dams and water storage dams generally) 30 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Materials handling assets: Bins, chutes, hoppers, silos and storage bunkers 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt feeders) 20 * 1 Jul 2003 Vibrating feeders 15 * 1 Jul 2003 Stockpile spraying system 20 * 1 Jul 2003 Stockpile stackers, reclaimers and stacker reclaimers: Generally (including all machinery) 25 * 1 Jul 2003 Reclaim tunnels 25 * 1 Jul 2003 Trippers/stackers 25 * 1 Jul 2003 Oil and gas extraction (07000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery: Control systems 10 * 1 Jul 2002 Domestic gas processing assets (including centrifugal compressor, column, gas turbine, heat exchanger, piping and turbo expander) 30 *# 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Flare towers for gas flares 25 *# 1 Jul 2002 Fractionation train assets (including air coolers, columns, compressors, heat exchangers, piping and pumps) 30 *# 1 Jul 2002 Hot water system assets 17 ½ *# 1 Jul 2002 Instruments 12 ½ * 1 Jul 2002 LNG holding facility assets (including boil off gas compressors, cryogenic storage tanks, loading arms, pumps and tanks) 30 *# 1 Jul 2002 LNG train assets (including centrifugal compressors, columns, cryogenic heat exchangers, gas turbine drivers and other heat exchangers) 30 *# 1 Jul 2002 Stabiliser process assets (including columns, heat exchangers, pumps and reciprocating compressors) 30 *# 1 Jul 2002 Storage and loading assets (including cryogenic storage tanks, jetties, loading arms, LPG chillers and pumps) 30 *# 1 Jul 2002 Trunkline onshore terminal (TOT) assets: Flash tanks 20 *# 1 Jul 2002 Slugcatcher and associated piping 30 *# 1 Jul 2002 Valves including control valves 12 ½ * 1 Jul 2002 Gas production assets: Central production facility assets: Boilers 10 * 1 Jul 2002 Cabling for power and control systems 30 *# 1 Jul 2002 Diesel systems 15 * 1 Jul 2002 Drains systems 20 *# 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare system assets: Carbon steel piping 15 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Stainless steel piping 30 *# 1 Jul 2002 Fuel gas systems 30 *# 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skid, vessels and assets used onshore) 30 *# 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Heat exchangers 30 *# 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Major stainless steel (or lined) vessels 30 *# 1 Jul 2002 Offshore platforms: Generally (including accommodation modules, flare structures, helidecks, jackets, primary steel work and topsides secondary steel work) 30 *# 1 Jul 2002 Topsides tertiary steelwork (including handrails, ladders and stairs) 15 * 1 Jul 2002 Piping 30 *# 1 Jul 2002 Pumps: Circulation pump 12 ½ * 1 Jul 2002 Generally 20 *# 1 Jul 2002 Seawater lift pumps 15 * 1 Jul 2002 Shutdown and fire/gas systems 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 30 *# 1 Jul 2002 Utility air compressors 15 * 1 Jul 2002 Coal seam gas extraction assets: Infield gathering systems used for gas and associated water (including polyethylene (PE) pipes and pumps) 20 *# 1 Jul 2016 Water assets: Storage ponds and tanks for water and brine 30 *# 1 Jul 2016 Treated water distribution assets 30 *# 1 Jul 2016 Treated water irrigation assets - see Table A Agriculture, Forestry and Fishing (01110 to 05290), water assets Water treatment facility assets (including desalination plants, reverse osmosis, brine concentration and crystallisation assets) 20 *# 1 Jul 2016 Well assets: Downhole equipment (including pumps, but excluding well casing) 5 * 1 Jul 2016 Wellpad surface assets (including christmas trees, separators and telemetry equipment) 20 *# 1 Jul 2016 Wells 20 *# 1 Jul 2016 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Infield pipeline 30 *# 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 20 *# 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 15 * 1 Jul 2002 Wellheads and christmas trees 30 *# 1 Jul 2002 Oil production assets: Central production facility assets (excluding FPSOs): Boilers 10 * 1 Jul 2002 Circulation pumps 12 ½ * 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skids, vessels and assets used onshore) 15 * 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Generally (including offshore platforms) 15 * 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Pumps: Circulation pumps 12 ½ * 1 Jul 2002 Other 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 15 * 1 Jul 2002 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Infield pipelines 15 * 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 15 * 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 10 * 1 Jul 2002 Wellheads and christmas trees 15 * 1 Jul 2002 Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Iron ore mining (08010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure support assets: Blowers, high pressure 15 * 1 Jan 2006 Dust suppression/control equipment 15 * 1 Jan 2006 Materials handling assets: Feeders: Vibrating 10 * 1 Jan 2006 Mineral dressing assets: Cyclones, dense/heavy medium (unlined nihard) 1 * 1 Jan 2006 Dense medium separation assets (including baths and drums) 20 * 1 Jan 2006 Magnetic separation assets: LIMS (low intensity magnetic separators) 20 * 1 Jan 2006 WHIMS (wet high intensity magnetic separators) 15 * 1 Jan 2006 Screening assets 10 * 1 Jan 2006 Gold ore mining (08040) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gold ore processing assets: Adsorption process assets 15 * 1 Jul 2004 Carbon regeneration kilns 12 * 1 Jul 2004 Concentrators (including inline pressure jigs and mechanical concentrators) 10 * 1 Jul 2004 Crushing assets: Cone/gyratory crushers 20 * 1 Jul 2004 Hydraulic rock breakers 12 * 1 Jul 2004 Jaw crushers 20 * 1 Jul 2004 Electrowinning/electrorefining assets 17 * 1 Jul 2004 Elution columns 12 * 1 Jul 2004 Elution storage tanks 17 * 1 Jul 2004 Laboratory assets: Atmospheric adsorption spectrometers 10 * 1 Jul 2004 Generally (including drying ovens, pulverisers, crushers, gas fired ovens, fume cupboards) 15 * 1 Jul 2004 Leaching process assets (including carbon in pulp and carbon in leach processes) 15 * 1 Jul 2004 Shaking tables 12 * 1 Jul 2004 Smelting furnaces 15 * 1 Jul 2004 Thickening assets 20 * 1 Jul 2004 Mineral sand mining (08050) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) 20 * 1 Jan 2003 Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) 15 * 1 Jan 2003 Crushing assets (including drum scrubbers) 30 * 1 Jan 2003 Dredges 20 * 1 Jul 2009 Drying assets: Generally (including flash and fluid bed dryers and fluid bed heaters) 20 * 1 Jan 2003 Rotary dryer kilns 30 * 1 Jan 2003 Dust management assets: Baghouse filters and extractors 30 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Multiclones 20 * 1 Jan 2003 Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) 20 * 1 Jan 2003 Filtration/dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) 15 * 1 Jan 2003 Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators and wet high intensity magnets) 20 * 1 Jan 2003 Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) 30 * 1 Jan 2003 Screening assets (including screens and trommels) 15 * 1 Jan 2003 Support assets: Control systems 10 * 1 Jan 2003 Pipes and pipelines (including valves and fittings): Generally 20 * 1 Jan 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps 20 * 1 Jan 2003 Tanks: Constant density and thickening 20 * 1 Jan 2003 Generally (including acid leaching and water) 15 * 1 Jan 2003 Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) 30 * 1 Jan 2003 Waste gas handling assets: Afterburners 20 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Electrostatic precipitators 30 * 1 Jan 2003 Scrubbers and stacks 20 * 1 Jan 2003 Nickel ore mining (08060) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Nickel ore processing assets: Mineral treatment structures (including structure holding walkways, supporting assets and thoroughfares) 20 * 1 Jul 2004 Reagent pumps (including high pressure acid leach pumps) 5 * 1 Jul 2004 Construction material mining (09110 to 09190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Control systems (for conveying, crushing and screening assets) 10 * 1 Jul 2003 Conveyors: Gravity take-up 25 * 1 Jul 2003 Screw take-up 15 * 1 Jul 2003 Crushers: Generally 20 * 1 Jul 2003 Mobile (track or wheel mounted machinery including screening and conveying components) 15 * 1 Jul 2003 Cyclones 15 * 1 Jul 2003 Dredges 20 * 1 Jul 2009 Drill rigs 8 * 1 Jul 2003 Electrical switching assets 20 * 1 Jul 2003 Graders 15 * 1 Jul 2003 Heavy mobile quarry assets not specifically listed - see Table A Mining (06000 to 10900) Hydraulic oversize rock breakers (mounted above primary crusher) 8 * 1 Jul 2003 Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) 20 * 1 Jul 2003 Pug mills 15 * 1 Jul 2003 Screening assets 12 * 1 Jul 2003 Wheel loaders 10 * 1 Jul 2003 Wire saws 10 * 1 Jul 2003 Petroleum exploration services (10112) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets used offshore: Down hole geophysics units - skid mounted 10 * 1 Jan 2007 Drill strings 3 * 1 Jan 2007 Offshore drilling rigs (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, platforms, rig powering and transmissions) 20 * 1 Jan 2007 Exploration assets used onshore: Down hole geophysics units - truck mounted 12 * 1 Jan 2007 Drill strings 4 * 1 Jan 2007 Onshore surface drilling rigs (including blow out preventers, derricks, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmissions) 15 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Seismic survey assets: Airguns 5 * 1 Jan 2007 Hydrophones 5 * 1 Jan 2007 Mineral exploration services (10122) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets: Drill rigs: Surface (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmission and trucks) 10 * 1 Jan 2007 Underground 5 * 1 Jan 2007 Geophysical survey assets: Airborne geophysical assets (including magnetometers, receivers and transmitters): Aircraft integrated 10 * 1 Jan 2007 Aircraft demountable 8 * 1 Jan 2007 Down hole geophysical assets (including acoustic televiewers, callipers, density tools, dipmeters, draw works, neutron probes, sonic probes, receiver/transmitter modules and sondes): Portable assets 5 * 1 Jan 2007 Vehicle integrated assets 8 * 1 Jan 2007 Ground geophysical assets (including gravity instruments, resistivity receivers and transmitters, scintillometers and spectrometers) 5 * 1 Jan 2007 Portable ground geophysical assets (including electromagnetics, ground magnetics, ground penetrating radars and radiometrics) 5 * 1 Jan 2007 Seismic survey assets: Cabling 3 * 1 Jan 2007 Geophones 5 * 1 Jan 2007 Global positioning systems 5 * 1 Jan 2007 Processing systems 3 * 1 Jan 2007 Recording systems 10 * 1 Jan 2007 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Vibration source assets: Buggy mounted shear wave vibrators 10 * 1 Jan 2007 Drilling rigs - shot hole 10 * 1 Jan 2007 Ground impactors 4 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Other mining support services (10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gas and oil mining support services (excluding offshore services): Cementing assets: Batch mixing assets: Batch mixing units (excluding batch mixing units incorporated with trailers) 8 * 1 Jul 2018 Trailers (incorporating batch mixing unit and trailer) 10 * 1 Jul 2018 Cement silos: Fixed steel 30 * 1 Jul 2018 Mobile 10 * 1 Jul 2018 Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Pumping units 10 * 1 Jul 2018 Drilling assets: Bottom hole assemblies (including logging while drilling tools, measuring while drilling tools, motors and stabilisers) 5 * 1 Jul 2018 Coil tubing assets: Pumping units 7 * 1 Jul 2018 Reel and power units 10 * 1 Jul 2018 Downhole fishing and remedial tools (including casing swages, junk magnets and milling tools) 5 * 1 Jul 2018 Drill rigs 10 * 1 Jul 2018 Drill strings 5 * 1 Jul 2018 Fluid assets (including centrifuges, pumps and shear units) 10 * 1 Jul 2018 Mobile fluid tanks 10 * 1 Jul 2018 Well control equipment (including blow out preventers and choke manifolds) 5 * 1 Jul 2018 Hydraulic fracturing assets: Blenders 8 * 1 Jul 2018 Frac tanks 10 * 1 Jul 2018 Pumps 8 * 1 Jul 2018 Mineral mining support services: Blasting assets: Augers 10 * 1 Jul 2017 Blast hole pumps 7 * 1 Jul 2017 Explosive boxes 5 * 1 Jul 2017 Magazines 10 * 1 Jul 2017 Mobile processing units (MPUs): Surface Motor vehicles - see Table B Motor vehicles and trailers MPUs 9 * 1 Jul 2017 Underground MPUs (incorporating motor vehicle and MPU) 6 * 1 Jul 2017 Remote control blasting units 5 * 1 Jul 2017 Stemming buckets 7 * 1 Jul 2017 Dewatering pumps 12 * 1 Jul 2017 Surface drill rigs (production) 10 * 1 Jul 2017 MANUFACTURING (11110 to 25990) Meat processing (11110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boning room assets: Boneless meat packing stations 20 * 1 Jul 2013 Boning and slicing stations 20 * 1 Jul 2013 Boning hoists 5 * 1 Jul 2013 Chine bone removal machines 10 * 1 Jul 2013 De-sinewed mince meat machines 10 * 1 Jul 2013 Dicing and mincing machines 10 * 1 Jul 2013 Dump and product bins 15 * 1 Jul 2013 Frenching machines 8 * 1 Jul 2013 Knuckle and aitch bone pullers 5 * 1 Jul 2013 Loin/saddle deboning machines 10 * 1 Jul 2013 Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Pneumatic knives (including meat trimmers/round knives and de-fatting knives) 2 * 1 Jul 2013 Pork brine and marinade mixers 10 * 1 Jul 2013 Pork de-rinders 10 * 1 Jul 2013 Pork marinade injectors 10 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Sausage filling machines 10 * 1 Jul 2013 Saws: Band saws 10 * 1 Jul 2013 Bone saws 5 * 1 Jul 2013 Breaking saws: Circular electric 3 * 1 Jul 2013 Circular hydraulic 2 * 1 Jul 2013 Reciprocating electric 5 * 1 Jul 2013 Reciprocating pneumatic 3 * 1 Jul 2013 Skinning or denuding machines 10 * 1 Jul 2013 Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Weight graders 5 * 1 Jul 2013 X-ray and chemical lean analysis machines 10 * 1 Jul 2013 Cold storage assets: Air curtains 5 * 1 Jul 2013 Ammonia condensers 10 * 1 Jul 2013 Blast freezer tunnels 20 * 1 Jul 2013 Blast freezers 20 * 1 Jul 2013 Carbon dioxide (CO2) snow making machines 10 * 1 Jul 2013 Carton conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Chiller tunnels 20 * 1 Jul 2013 Chillers (incorporating pneumatic gates) 15 * 1 Jul 2013 Dehumidifiers: Desiccant 10 * 1 Jul 2013 Refrigerant 15 * 1 Jul 2013 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 5 * 1 Jul 2013 Evaporators 15 * 1 Jul 2013 Freezers 20 * 1 Jul 2013 Load out bays (incorporating air tight truck pads and hydraulic platforms) 15 * 1 Jul 2013 Overhead carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Plate freezers 20 * 1 Jul 2013 Pressure vessels 20 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Storage racking and stillages 10 * 1 Jul 2013 Transfer roller conveyors 10 * 1 Jul 2013 Livestock handling assets: Cattle soaker pens 15 * 1 Jul 2013 Cattle wash/soaker control systems 10 * 1 Jul 2013 Cattle washes 15 * 1 Jul 2013 Cattle yards (incorporating concrete base and galvanised steel posts and rails) 20 * 1 Jul 2013 Feed auger systems 10 * 1 Jul 2013 Hydraulic forcing pen gates 10 * 1 Jul 2013 Lead-up races 20 * 1 Jul 2013 Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) 15 * 1 Jul 2013 Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails) 20 * 1 Jul 2013 Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails) 10 * 1 Jul 2013 Water troughs 12 * 1 Jul 2013 Packaging assets: Automatic carton erecting and lidding machines 10 * 1 Jul 2013 Bagging machines 5 * 1 Jul 2013 Bar code label printers 3 * 1 Jul 2013 Bar code readers 4 * 1 Jul 2013 Carton weigh label stations 7 * 1 Jul 2013 Flow wrappers 10 * 1 Jul 2013 Labelling machines 5 * 1 Jul 2013 Meat compactors 10 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Netting machines 5 * 1 Jul 2013 Palletisers and de-palletisers 10 * 1 Jul 2013 Shrink wrappers 10 * 1 Jul 2013 Strapping machines 5 * 1 Jul 2013 Transfer belt conveyors (incorporating belts, drive motors and supporting structures) 10 * 1 Jul 2013 Vacuum packaging systems (incorporating vacuum pumps and booster pumps): Rotary systems 12 * 1 Jul 2013 Tunnel systems 12 * 1 Jul 2013 Weighing scales 4 * 1 Jul 2013 Rendering plant: Bagging/weigh batching machines 10 * 1 Jan 2001 Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins) 15 * 1 Jan 2001 Blood drying equipment (includes blood holding tanks, agitated holding tanks, coagulators, driers, decanters and dried blood hoppers) 10 * 1 Jan 2001 Cookers and driers (includes batch cookers, continuous cookers, continuous driers and pre-heater) 15 * 1 Jan 2001 Decanters/centrifuges 12 * 1 Jan 2001 Environmental control equipment (including condensers and associated equipment, bio-filters, air- scrubbers, after-burners and dissolved air flotation systems) 10 * 1 Jan 2001 Feathrolysers/feather hydrolysers 10 * 1 Jan 2001 Magnets 15 * 1 Jan 2001 Mills 10 * 1 Jan 2001 Mincers/grinders 5 * 1 Jan 2001 Pans and screens (includes percolator pans/screen and shaker screens) 15 * 1 Jan 2001 Pre-breakers/pre-hoggers 10 * 1 Jan 2001 Screw and bucket elevators 10 * 1 Jan 2001 Screw presses/expeller presses 13 * 1 Jan 2001 Separators/polishers 15 * 1 Jan 2001 Tallow storage tanks 15 * 1 Jan 2001 Waste heat evaporators 15 * 1 Jan 2001 Slaughter floor assets: Beef hide pullers (fixed and traversing) 15 * 1 Jul 2013 Bung ring expanders: Pneumatic 3 * 1 Jul 2013 Manual hand held 5 * 1 Jul 2013 Cattle restrainers (incorporating centre track belly conveyors) 12 * 1 Jul 2013 Carcass cleaning systems: Cutting line sanitising systems (incorporating vacuum pumps and collection tanks) 8 * 1 Jul 2013 Decontamination chambers 20 * 1 Jul 2013 Dehorners 5 * 1 Jul 2013 Electrical immobilisers 12 * 1 Jul 2013 Electrical stimulators 12 * 1 Jul 2013 Evisceration tables (incorporating organ pans) 15 * 1 Jul 2013 Head cutters and droppers: Automatic 10 * 1 Jul 2013 Hand held hydraulic 5 * 1 Jul 2013 Hock cutters 5 * 1 Jul 2013 Knife blade sharpening machines 5 * 1 Jul 2013 Knocking boxes (incorporating head restrainers) 12 * 1 Jul 2013 Landing tables and bleed slat conveyors 15 * 1 Jul 2013 NLIS readers: Hand held wands 2 * 1 Jul 2013 Fixed gate readers 10 * 1 Jul 2013 Swinging gate readers 5 * 1 Jul 2013 Offal processing assets: Chilled water systems 10 * 1 Jul 2013 Fat vacuum transfer systems 10 * 1 Jul 2013 Head splitters 7 * 1 Jul 2013 Intestine processing machines 10 * 1 Jul 2013 Jaw breakers 5 * 1 Jul 2013 Offal bins 15 * 1 Jul 2013 Offal chutes 15 * 1 Jul 2013 Offal cutting tables 15 * 1 Jul 2013 Offal packing stations 15 * 1 Jul 2013 Offal transfer conveyors (incorporating belts, drives, motors and supporting structure) 10 * 1 Jul 2013 Offal tumblers 10 * 1 Jul 2013 Offal washers 10 * 1 Jul 2013 Tongue cleaners 10 * 1 Jul 2013 Tripe cookers/centrifuges 10 * 1 Jul 2013 Overhead bleed, dressing and trim conveyors ((incorporating housings, handles, chains and motors) including elevators and lowerators) 20 * 1 Jul 2013 Pneumatic knives: De-hiding knives 2 * 1 Jul 2013 Meat trimmers/round knives and de-fatting knives 2 * 1 Jul 2013 Preparation and trimming stations 15 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Saws: Brisket saws 5 * 1 Jul 2013 Splitting saws 5 * 1 Jul 2013 Scribing saws 3 * 1 Jul 2013 Sheep brisket scissors 5 * 1 Jul 2013 Sheep restrainers (incorporating belts, pulleys, drives and motors) 10 * 1 Jul 2013 Sheep skin pullers 10 * 1 Jul 2013 Specialised pork slaughter floor assets: Carbon dioxide (CO2) stunning chambers (incorporating carousels) 10 * 1 Jul 2013 Carcass grading probes 4 * 1 Jul 2013 De-hairing machines 10 * 1 Jul 2013 Gambrel tables 15 * 1 Jul 2013 Polishers 10 * 1 Jul 2013 Scalding tanks 15 * 1 Jul 2013 Singers 10 * 1 Jul 2013 Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) 8 * 1 Jul 2013 Stunners: Electric stunners 5 * 1 Jul 2013 Manual bolt stunners with cartridges 5 * 1 Jul 2013 Pneumatic bolt stunners 7 * 1 Jul 2013 Waste belt conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Waste screw conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Support assets: Air and spring balancers and counter weights 5 * 1 Jul 2013 Compressed air assets: Air compressors 10 * 1 Jul 2013 Air dryers 10 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Control systems assets: Flow meters 10 * 1 Jul 2013 Instruments and sensors 10 * 1 Jul 2013 Turbidity meters 7 * 1 Jul 2013 Variable speed drives (VSDs) 10 * 1 Jul 2013 Fire protection systems 15 * 1 Jul 2013 Hand air driers 3 * 1 Jul 2013 Hand wash basins 15 * 1 Jul 2013 Hide preparation assets: Bale presses 10 * 1 Jul 2013 Sheep skin and hide mixers, salt tumblers and agitators 6 * 1 Jul 2013 Hydraulic power packs 10 * 1 Jul 2013 Laboratory assets 10 * 1 Jul 2013 Sterilisers 15 * 1 Jul 2013 Truck and livestock crate washes 20 * 1 Jul 2013 Waste water assets: Aerators and agitators 10 * 1 Jul 2013 Aerobic ponds 30 * 1 Jul 2013 Anaerobic ponds 30 * 1 Jul 2013 Belt filter presses 15 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Dissolved air flotation systems 15 * 1 Jul 2013 Effluent distribution pipes 15 * 1 Jul 2013 Effluent drum filters 10 * 1 Jul 2013 Effluent irrigators (including centre pivot, lateral and travelling gun) 10 * 1 Jul 2013 Effluent pumps 7 * 1 Jul 2013 Effluent screens 10 * 1 Jul 2013 Effluent storage tanks 15 * 1 Jul 2013 Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pond covers 10 * 1 Jul 2013 Pond liners 10 * 1 Jul 2013 Sequential batch reactors 10 * 1 Jul 2013 Settling ponds 30 * 1 Jul 2013 Solids dewatering presses 10 * 1 Jul 2013 Water assets: Boilers 20 * 1 Jul 2013 Bore pumps 7 * 1 Jul 2013 Bores 30 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Clarifiers 20 * 1 Jul 2013 High stage pump sets 7 * 1 Jul 2013 Hot water systems 10 * 1 Jul 2013 Heat exchangers 10 * 1 Jul 2013 Raw water filters 15 * 1 Jul 2013 Raw water in-feed pump sets 10 * 1 Jul 2013 Reverse osmosis systems (incorporating pumps, pipe work, membranes and controls) 10 * 1 Jul 2013 Water distribution pipes 20 * 1 Jul 2013 Water softeners 10 * 1 Jul 2013 Water storage tanks 20 * 1 Jul 2013 Water tank liners 15 * 1 Jul 2013 Poultry processing (11120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chilling assets: Freezers (including blast tunnels, in-line air chillers, and spiral freezers) 15 * 1 Jul 2017 Spin chillers and immersion chillers 15 * 1 Jul 2017 Conveyors: overhead chains (carrying birds) 1 * 1 Jul 2017 Cut up & portion cutting assets: Cut-up machines (for body, breast, legs, necks, wings etc) 12 * 1 Jul 2017 Dicers, flatteners and portion cutters (including air, bowl, vacuum, vertical, water jet etc) 6 * 1 Jul 2017 Deboning area assets: Automatic deboners 10 * 1 Jul 2017 Bone scanners (x-ray or photo) 7 * 1 Jul 2017 Cone lines 10 * 1 Jul 2017 Extruders, grinders and mechanical deboned meat (MDM) machines 10 * 1 Jul 2017 Saws and pneumatic guns 5 * 1 Jul 2017 Skinners 6 * 1 Jul 2017 Defeathering equipment: Pluckers or pickers 13 * 1 Jul 2017 Pluckers (waterfowl necks or tails) 7 * 1 Jul 2017 Pluckers (drums and wax peelers) 6 * 1 Jul 2017 Scalders (air or water) 11 * 1 Jul 2017 Waxing tanks 8 * 1 Jul 2017 Evisceration equipment: Croppers, feet removers, giblet processors, head removers, heart lung harvesters, heart lung separators, openers, vent cutters etc) 11 * 1 Jul 2017 Inside/outside bird washers 15 * 1 Jul 2017 Further processing assets: Coating machines, breaders, dusters etc 10 * 1 Jul 2017 Filling machines (including Kiev, sausage, stuffing etc) 10 * 1 Jul 2017 Injectors (including brine, saline, seasoning etc) 15 * 1 Jul 2017 Marinating machines (including marinade sprayers, mixers, vacuum tumbler massagers etc) 10 * 1 Jul 2017 Ovens and cookers (including gyro, spiral, steam, thermal fluid fryers, vertical airflow etc) 15 * 1 Jul 2017 Grading equipment: Camera vision scanners 6 * 1 Jul 2017 Overhead chain weighing, sorting, and transfer systems 7 * 1 Jul 2017 Killing equipment: Controlled atmosphere stunning (CAS) machines 10 * 1 Jul 2017 Electric water stunners 12 * 1 Jul 2017 Killers 12 * 1 Jul 2017 Live bird handling systems (including live bird containers) 12 * 1 Jul 2017 Packaging machines generally (bagging machines, batchers, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Shrink dip tanks and shrink wrap tunnels 10 * 1 Jul 2017 Cured meat and smallgoods manufacturing (11130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary assets: Analysers (including meat analysers) 10 * 1 Jul 2016 Barcode readers, RF guns, scanner guns etc 5 * 1 Jul 2016 Benches and tables 15 * 1 Jul 2016 Bin and tray washers 12 * 1 Jul 2016 Bin lifters and tippers 15 * 1 Jul 2016 Bins: Plastic 5 * 1 Jul 2016 Stainless steel 15 * 1 Jul 2016 Boot washers 10 * 1 Jul 2016 Cages, stillages and trolleys (stainless steel) 15 * 1 Jul 2016 Chillers 15 * 1 Jul 2016 Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) 10 * 1 Jul 2016 Die sets 15 * 1 Jul 2016 Flake ice machines 10 * 1 Jul 2016 Freezers (including blast freezers, crust freezers etc) 15 * 1 Jul 2016 Hoppers 12 * 1 Jul 2016 Piping, pipelines and pipework (stainless steel) 20 * 1 Jul 2016 Platforms and gantries 15 * 1 Jul 2016 Racking and shelving 10 * 1 Jul 2016 Tray stackers/destackers 10 * 1 Jul 2016 Waste water management and treatment systems 20 * 1 Jul 2016 Post-production and packaging assets: Carton tapers 5 * 1 Jul 2016 Clipping/tying/stringing machines (including tie clipping machines) 10 * 1 Jul 2016 Dicing and shredding assets 15 * 1 Jul 2016 Packaging machines generally (bagging machines, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Pasteurisers 15 * 1 Jul 2016 Rods and smoke sticks 12 * 1 Jul 2016 Shrink dip tanks and shrink tunnels 10 * 1 Jul 2016 Slicers and slicing line assets 17 * 1 Jul 2016 Smokehouses 20 * 1 Jul 2016 Thermoformers 15 * 1 Jul 2016 Production assets generally for bacon, ham, meat emulsion products, smallgoods etc (including band saws, cookers, cutters, deboning machines, dicing machines, emulsifiers, filling machines, grinding machines, guillotines, injecting machines, massaging machines, meat pumps, microwave cooking tunnels, mixing machines, netting machines, pump grinders, sausage linkers, shredders, tumbling machines etc) 12 * 1 Jul 2016 Raw material preparation and receiving assets: Brine/pickle preparation system assets 15 * 1 Jul 2016 Carton lifters and pallet lifters 10 * 1 Jul 2016 Carton shredding/stripping machines 10 * 1 Jul 2016 Curing machines 17 * 1 Jul 2016 Decartoning machines 10 * 1 Jul 2016 Floor scales (platform scales) 10 * 1 Jul 2016 Thawing assets (including defrosters, tempering systems and thawers) 15 * 1 Jul 2016 Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) - see Table B Dairy product manufacturing (11310 to 11330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary and support assets: Air compression assets - see Table B Air compression assets Ammonia gas detectors 12 * 1 Jul 2018 Automated guided vehicles (AGVs) 12 * 1 Jul 2017 Bag and cardboard compactors 15 * 1 Jul 2017 Benches and tables 15 * 1 Jul 2016 Bin and drum tippers 15 * 1 Jul 2018 Bins generally: Plastic 8 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Boilers - see Table B Boilers Boot washers 10 * 1 Jul 2016 Cages (including cardboard cages and pallet cages) 10 * 1 Jul 2016 Chemical and flammable storage cabinets 10 * 1 Jul 2016 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2016 Contaminant detectors (including magnets, metal detectors and x-ray units) 10 * 1 Jul 2017 Control systems - see Table B Control systems and control system assets Conveyors 15 * 1 Jul 2016 Cooling assets: Chillers 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Crate handling assets (including lifters, stackers and de-stackers, turners etc) 12 * 1 Jul 2016 Dehumidifiers 15 * 1 Jul 2017 Dock levellers 15 * 1 Jul 2016 Dosing systems 15 * 1 Jul 2016 Dust extractors and collectors 20 * 1 Jul 2017 Fire control and alarm assets - see Table B Fire control and alarm assets Floor scrubbers and polishers 10 * 1 Jul 2016 Foamers 10 * 1 Jul 2016 Infeed water treatment assets (excluding water storage tanks) 15 * 1 Jul 2017 Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 10 * 1 Jul 2016 Laboratory equipment: Generally (excluding penetrometers) - see Table B Laboratory assets used in quality control, sample checking etc Penetrometers 13 * 1 Jul 2018 Lifting and handling assets: Forklifts - see Table B Forklifts Hoists 10 * 1 Jul 2016 Lifters (including small bin, box, drum, roll and vacuum lifters) 10 * 1 Jul 2017 Pallet jacks and pallet trucks 10 * 1 Jul 2016 Scissor lifts 15 * 1 Jul 2016 Milk tankers (incorporating tank and trailer) 15 *# 1 Jul 2017 Piping, pipelines and pipework 20 * 1 Jul 2016 Power transformers 40 * 1 Jul 2017 Pumps: Chemical pumps 10 * 1 Jul 2017 Product pumps 12 * 1 Jul 2017 Vacuum pumps 12 * 1 Jul 2017 Water pumps 15 * 1 Jul 2017 Racking 15 * 1 Jul 2016 Refrigeration assets - see Table B Refrigeration assets Resin beads for milk and protein processing and water filtration 5 * 1 Jul 2016 Scales 10 * 1 Jul 2016 Shelving 12 * 1 Jul 2016 Silos 20 * 1 Jul 2016 Steelwork structures (including ladders, platforms and walkways) 20 * 1 Jul 2016 Tanks: Chemical storage tanks 15 * 1 Jul 2016 Water storage tanks 20 * 1 Jul 2016 Trolleys 10 * 1 Jul 2016 Valves 15 * 1 Jul 2016 Washers (including bottle and crate washers) 15 * 1 Jul 2016 Waste water treatment assets 20 * 1 Jul 2016 Water filtration system assets (excluding resin beads) 15 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2016 Assets commonly used for product manufacturing and processing: Feeders (including loss-in-weight feeders and volumetric feeders) 10 * 1 Jul 2017 Heat exchangers 15 * 1 Jul 2016 Heaters (including air heaters and concentrate heaters) 20 * 1 Jul 2017 Homogenisers 15 * 1 Jul 2016 Hoppers 15 * 1 Jul 2017 In-line moisture meters and moisture controllers 10 * 1 Jul 2017 Membrane filtration system assets 15 * 1 Jul 2016 Mixers and blenders 15 * 1 Jul 2016 Pasteurisers and thermalisers 15 * 1 Jul 2017 Separators, decanters, clarifiers and bactofuges 15 * 1 Jul 2017 Standardisers 15 * 1 Jul 2016 Tanks (including storage, mixing, process and balance tanks) 20 * 1 Jul 2016 UHT aseptic processing system assets 15 * 1 Jul 2016 Valve matrixes 15 * 1 Jul 2016 Assets for butter manufacturing: Butter churns (including continuous buttermakers and butter reworkers) 20 * 1 Jul 2018 Butter melters 25 * 1 Jul 2018 Crystallisers 20 * 1 Jul 2018 In-line titrators 10 * 1 Jul 2018 Salt crushers 20 * 1 Jul 2018 Assets for cheese manufacturing: Blockformers 15 * 1 Jul 2017 Cheese cutting machines (including cutters, grinders, shredders and slicers) 15 * 1 Jul 2017 Cheese washers 15 * 1 Jul 2017 Continuous cheese making machines 15 * 1 Jul 2017 Cooker stretchers 15 * 1 Jul 2017 Extruders 15 * 1 Jul 2017 Moulding machines 15 * 1 Jul 2017 Moulds: Plastic 10 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Presses 20 * 1 Jul 2017 Vats: Cheese making vats 20 * 1 Jul 2017 Culture vats 15 * 1 Jul 2017 Assets for dairy powder manufacturing: 1 Jul 2017 Blowers 15 * 1 Jul 2017 Crystallisers 20 * 1 Jul 2017 Dryers (including fluid bed and spray) 20 * 1 Jul 2017 Evaporators (including circulation/vacuum chamber and falling film) 20 * 1 Jul 2017 Powder bins 20 * 1 Jul 2017 Sifters 15 * 1 Jul 2017 Assets for ice cream manufacturing: Blenders and mixers: Bench mounted planetary mixers 15 * 1 Jul 2018 Hand-held stick blenders 5 * 1 Jul 2018 Enrobers (including dippers) 15 * 1 Jul 2018 Extruders and extrusion line stick inserters 15 * 1 Jul 2018 Freezing assets: Blast freezers and freezer tunnels/hardening tunnels (excluding cabinet style self-contained blast freezers) 15 * 1 Jul 2018 Cabinet style self-contained blast freezers 10 * 1 Jul 2018 Ice cream churners/freezers 15 * 1 Jul 2018 Moulding machines, moulds and moulding line stick inserters 15 * 1 Jul 2018 Ovens 15 * 1 Jul 2018 Portable batch pasteurisers 12 * 1 Jul 2018 Slush machines 10 * 1 Jul 2018 Assets for yoghurt manufacturing: 1 Jul 2017 Aerators 15 * 1 Jul 2017 Fruit dosing system assets 15 * 1 Jul 2017 Fermentation tanks 20 * 1 Jul 2017 Incubation room assets: Fans 4 * 1 Jul 2017 Heaters 8 * 1 Jul 2017 Insulated sandwich panels 20 * 1 Jul 2017 Packaging assets: Bottle and lid unscramblers 15 * 1 Jul 2018 Butter patting machines 20 * 1 Jul 2018 Cartoning assets (including carton and case erecting, packing and closing machines, and carton and box sealers/tapers) 15 * 1 Jul 2018 Checkweighers 10 * 1 Jul 2016 Cheese wrapping machines (including overwrappers and thermoforming machines) 12 * 1 Jul 2017 Debaggers (debagging tables) 20 * 1 Jul 2016 Filling and sealing/capping machines (including various types used in the industry such as bag, bin, bottle, bulk, can, carton, pouch and tub filling and sealing/capping machines; form fill and seal machines; preformed cup filling and sealing machines; seamers and clinchers) 15 * 1 Jul 2018 Flow wrappers (including continuous heat seal wrappers) 15 * 1 Jul 2018 Inkjet and laser label printers 7 * 1 Jul 2016 Palletisers and depalletisers 15 * 1 Jul 2016 Palletising robots 10 * 1 Jul 2016 Product identification labellers (including coding machines and label applicators) 10 * 1 Jul 2016 Shrink tunnels 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12 * 1 Jul 2016 Fruit and vegetable processing (11400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dried fruit (other than sun-dried) manufacturing assets: Packaging assets: Box sealers (including taping machines) 10 * 1 Jul 2018 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2018 Form fill and seal machines - see Table B Packaging machines Labellers - see Table B Packaging machines Multihead weighers - see Table B Packaging machines Palletisers - see Table B Packaging machines Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Aspirators 20 * 1 Jul 2018 Cappers and destemmers 15 * 1 Jul 2018 Cookers 15 * 1 Jul 2018 Cooling tunnels 15 * 1 Jul 2018 Drying assets (including dehydrators and dryers) 20 * 1 Jul 2018 Mixers 15 * 1 Jul 2018 Pitters 15 * 1 Jul 2018 Riddles (including pre-riddles and rotary sieves) 15 * 1 Jul 2018 Shaker tables 15 * 1 Jul 2018 Sulphur tanks 15 * 1 Jul 2018 Washing assets (including barrel washers, brush washers and ripple washers) 15 * 1 Jul 2018 Product and raw material handling assets: Bins 10 * 1 Jul 2018 Bin tippers 15 * 1 Jul 2018 Conveyors and elevators 15 * 1 Jul 2018 Quality control and inspection assets: Colour sorters and laser scanners 10 * 1 Jul 2018 Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines Testing equipment 15 * 1 Jul 2018 Support assets: Coolrooms - see Table B Refrigeration assets Weighers 20 * 1 Jul 2018 Fruit juice and fruit juice drink manufacturing assets: Evaporators (used in concentrate manufacture) 20 * 1 Jul 2010 Extraction assets: Break tanks 20 * 1 Jul 2010 Centrifugal decanters 15 * 1 Jul 2010 Crushing and milling assets (including hammer mills) 15 * 1 Jul 2010 Extractors (including presses and reamers) 20 * 1 Jul 2010 Filters (including membrane, pressure and vacuum filters) 20 * 1 Jul 2010 Finishers 20 * 1 Jul 2010 Fruit sizing assets (including sizing belts/heads and sorting tables) 10 * 1 Jul 2010 Pulp and rind mincers 20 * 1 Jul 2010 Pulper-finishers 15 * 1 Jul 2010 Roller/spreaders 20 * 1 Jul 2010 Tomato choppers 15 * 1 Jul 2010 Washers (including brush washers, flume tanks and pre-clean water hoppers) 15 * 1 Jul 2010 Filling and sealing assets: Bottle inverters 20 * 1 Jul 2010 Capping machines 15 * 1 Jul 2010 Cap sorters 10 * 1 Jul 2010 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2010 Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels) 15 * 1 Jul 2010 Filling machines (including aseptic fillers, bag in box fillers, cup fillers, gable top carton fillers and plastic bottle fillers) 20 * 1 Jul 2010 Handling assets: Bottle rinsing machines 20 * 1 Jul 2010 Bottle unscramblers 15 * 1 Jul 2010 Depalletisers 20 * 1 Jul 2010 Palletisers 20 * 1 Jul 2010 Stretch wrappers (pallet wrappers) 15 * 1 Jul 2010 Inspection assets: Checkweighers 10 * 1 Jul 2010 Vacuum seal testers 10 * 1 Jul 2010 Vision inspection assets (including cap inspection/rejection systems and label inspection machines) 6 * 1 Jul 2010 Packing assets: Cartoning assets (including carton and case erectors, carton sealers, case packers and overpackers) 15 * 1 Jul 2010 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2010 Hot melt adhesive (spot glue) applicators 10 * 1 Jul 2010 Label applicators 7 * 1 Jul 2010 Labellers 10 * 1 Jul 2010 Multipack machines 10 * 1 Jul 2010 Shrink sleeve applicators 15 * 1 Jul 2010 Shrinkwrappers 15 * 1 Jul 2010 Straw applicators 20 * 1 Jul 2010 Support assets: Air compressors and receivers 20 * 1 Jul 2010 Bins, cages and hoppers 20 * 1 Jul 2010 Boilers 20 * 1 Jul 2010 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2010 Control system assets (excluding personal computers but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2010 Conveyors (including augers, belt conveyors and bucket elevators) 15 * 1 Jul 2010 Fruit concentrate drum tippers 15 * 1 Jul 2010 Laboratory equipment: Electronic (including high performance liquid chromatography or HPLC machines, refractometers, spectrometry machines and titrimetric analysers) 7 * 1 Jul 2010 Non-electronic 10 * 1 Jul 2010 Pasteurisation assets: Pasteurisers (including heat exchangers) 15 * 1 Jul 2010 Tunnel pasteurisers 10 * 1 Jul 2010 Pipes 25 * 1 Jul 2010 Pumps: Cavity pumps 10 * 1 Jul 2010 Others (including centrifugal pumps) 15 * 1 Jul 2010 Refrigeration assets (including compressors, cooling towers, condensers and pumps) 15 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Water treatment filters: Carbon filters 15 * 1 Jul 2010 Membrane filters generally (including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters) 7 * 1 Jul 2010 UF membrane filters 5 * 1 Jul 2010 Weighbridges 20 * 1 Jul 2010 Tanks: Blending and mixing tanks 25 * 1 Jul 2010 Debittering tanks 30 * 1 Jul 2010 Storage tanks: Generally 30 * 1 Jul 2010 Jacketed 20 * 1 Jul 2010 Refrigerated 20 * 1 Jul 2010 Waste water storage/treatment tanks 20 * 1 Jul 2010 Jam, pickles and sauces manufacturing assets: Filling and sealing assets: Bottle rinsing machines 10 * 1 Jul 2018 Capping machines 15 * 1 Jul 2018 Denesters 10 * 1 Jul 2018 Filling machines (including aseptic, bucket and portion control) 15 * 1 Jul 2018 Jar de-palletisers 15 * 1 Jul 2018 Lid descramblers, cap sorters and hoppers 15 * 1 Jul 2018 Packaging assets: Carton erecting, packing and closing machines (including cartoners) 12 * 1 Jul 2018 Labellers - see Table B Packaging machines Palletisers 10 * 1 Jul 2018 Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Brush finishers and pulper finishers 15 * 1 Jul 2018 Cookers 10 * 1 Jul 2018 Cooling tunnels (including water cooling tunnels) 15 * 1 Jul 2018 Micro filters 20 * 1 Jul 2018 Pasteurisers 15 * 1 Jul 2018 Pectin mixers 10 * 1 Jul 2018 Pipes and pipelines (including pigging) 15 * 1 Jul 2018 Tanks and vats (including blending, holding and mixing tanks) 15 * 1 Jul 2018 Quality control and inspection assets: Metal detectors and camera vision scanners 10 * 1 Jul 2018 Support assets: Accumulation tables and turntables 15 * 1 Jul 2018 Air compression assets (including air compressors, air dryers and air receivers) 10 * 1 Jul 2018 Boilers - see Table B Boilers Conveyors 15 * 1 Jul 2018 Exhaust systems 10 * 1 Jul 2018 Heat exchangers 10 * 1 Jul 2018 Pumps (including cavity, diaphragm and lobe) 15 * 1 Jul 2018 Preserved fruit and vegetable manufacturing assets: Filling and sealing assets: Canning assets (including can loaders, closers and seamers) 10 * 1 Jul 2018 Capping machines: Cappers 10 * 1 Jul 2018 Induction sealers 5 * 1 Jul 2018 Filling machines (including aseptic, bag in box, cup, direct and piston) 10 * 1 Jul 2018 Packaging assets: Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2018 Labellers 10 * 1 Jul 2018 Palletisers and depalletisers - see Table B Packaging machines Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Blanchers and paste finishers (including bean and spaghetti) 12 * 1 Jul 2018 Concentrates and syrup assets (including centrifuges, decanters and syrupers) 15 * 1 Jul 2018 Cookers: Rotary atmospheric sterilisers 20 * 1 Jul 2018 Rotary pressure sterilisers 10 * 1 Jul 2018 Static retorts 15 * 1 Jul 2018 Crushing mills 30 * 1 Jul 2018 Graders 15 * 1 Jul 2018 Peelers: * Chemical (including caustic) 10 * 1 Jul 2018 Mechanical (including ginacas and magnesium scrubbers) 5 * 1 Jul 2018 Pitters and repitters 20 * 1 Jul 2018 Slicers and resizers 15 * 1 Jul 2018 Tanks and vats (including blending, holding and mixing tanks) 15 * 1 Jul 2018 Quality control and inspection assets: Colour sorters 10 * 1 Jul 2018 Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines Support assets: Bin tippers 20 * 1 Jul 2018 Control systems - see Table B Control systems and control system assets Conveyors and elevators 15 * 1 Jul 2018 Filtration systems 15 * 1 Jul 2018 Pasteurisers (including heat exchangers) 10 * 1 Jul 2018 Pumps 10 * 1 Jul 2018 Oil and fat manufacturing (11500) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): Preparatory and extraction assets: Preparatory and mechanical extraction assets: Breaking assets (including dehullers and crackers) 20 * 1 Jul 2012 Cookers (including conditioners and preheaters) 25 * 1 Jul 2012 Extruders (including screw presses) 20 * 1 Jul 2012 Milling and grinding assets (including flakers, hammer mills and roller mills) 20 * 1 Jul 2012 Pumps 8 * 1 Jul 2012 Vibratory screens 15 * 1 Jul 2012 Solvent extraction system assets: Distillation system assets (incorporating distillation columns, steam economisers, condensers, evaporators and oil strippers) 30 * 1 Jul 2012 Meal and cake processing assets (incorporating desolventisers, toasters, drying and cooling assets) 30 * 1 Jul 2012 Mineral oil recovery system assets (incorporating heat exchangers, mineral oil scrubbers and oil strippers) 30 * 1 Jul 2012 Solvent extractors (including hoppers and conveyors) 30 * 1 Jul 2012 Solvent water separation system assets (incorporating condensers, solvent water separators, steam ejectors and solvent receivers) 30 * 1 Jul 2012 Margarine and shortening processing assets: Pasteurisers 15 * 1 Jul 2012 Pin rotor machines (including plasticators and complectors) 25 * 1 Jul 2012 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2012 Scraped surface heat exchangers (including perfectors and crystallisers) 25 * 1 Jul 2012 Measuring and monitoring assets: Belt weighers 15 * 1 Jul 2012 Flow meters 10 * 1 Jul 2012 Laboratory assets: Colorimeters 10 * 1 Jul 2012 Furnace ovens 15 * 1 Jul 2012 Gas chromatograph analysers 10 * 1 Jul 2012 Moisture and protein analysers, electronic (including near infrared analysers) 10 * 1 Jul 2012 Spectrophotometers 15 * 1 Jul 2012 Vacuum separators 10 * 1 Jul 2012 Seed samplers, hydraulic driven 10 * 1 Jul 2012 Support assets: Centrifuges, decanters and separators 20 * 1 Jul 2012 Cooling towers (including packaged type) 20 * 1 Jul 2012 Deodorisers 30 * 1 Jul 2012 Drying assets (including vacuum dryers) 20 * 1 Jul 2012 Emission control assets: Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20 * 1 Jul 2012 Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20 * 1 Jul 2012 Filtration assets: Plate and frame presses and polished filters 30 * 1 Jul 2012 Pressure leaf filters 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Pipes and pipelines 25 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Stacks (steel flues) 20 * 1 Jul 2012 Tanks and vessels: Bulk oil storage tanks 30 * 1 Jul 2012 Other: Steel 20 * 1 Jul 2012 Stainless steel 30 * 1 Jul 2012 Linseed or flaxseed and other edible, non-modified, refined or solvent extracted oil processing assets (including chai, hemp, acacia and excluding olive oil): Preparatory and extraction assets: Cleaning and pre-cleaning assets (including seed cleaners and vibratory screens) 15 * 1 Jul 2017 Cookers 15 * 1 Jul 2017 Crushing and breaking assets (including grinders, flaking machines and seed crackers) 20 * 1 Jul 2017 Extruders (including expellers and screw presses) 15 * 1 Jul 2017 Filtration assets (including plate and frame presses and pressure leaf filters) 15 * 1 Jul 2017 Pipes and pipelines 20 * 1 Jul 2017 Tanks and vats 15 * 1 Jul 2017 Olive oil processing assets 15 * 1 Jul 2008 Packaging assets: Bag sewers - see Table B Packaging machines Capping machines 15 * 1 Jul 2012 Cartoning assets (including carton and case erecting, packing and closing machines) 15 * 1 Jul 2017 Coding machines 10 * 1 Jul 2012 Filling machines 20 * 1 Jul 2017 Labellers 10 * 1 Jul 2017 Palletisers and depalletisers 20 * 1 Jul 2012 Platform scales - see Table B Platform scales Robots (pick and place packaging machines) 10 * 1 Jul 2012 Wrapping machines (including shrink and stretch wrappers) 15 * 1 Jul 2012 Quality control assets (including metal detectors and magnets) 10 * 1 Jul 2012 Receiving and storage assets: Bins and containers 20 * 1 Jul 2017 Silos: Conditioning/sealed 20 * 1 Jul 2017 Meal 20 * 1 Jul 2012 Seed 30 * 1 Jul 2012 Underground seed storage assets (including concrete dump pits) 40 * 1 Jul 2012 Seed and product handling assets: Augers, conveyors, elevators and hoppers 15 * 1 Jul 2017 Support assets: Control systems (excluding personal computers) - see Table B Control systems and control system assets Cool rooms - see Table B Refrigeration assets Forklifts - see Table B Forklifts Generators - see Table B Power supply assets Weighbridges - see Table B Weighbridges Grain mill product manufacturing (11610) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Flour milling assets: Grain cleaning, milling and refining assets: Extraction and evaporation assets: Blowers, fans and evaporative coolers 15 * 1 Jul 2017 Control systems (dust collectors) - see Table B Control systems and control system assets Cyclones and dust collectors 20 * 1 Jul 2017 Grain screen cleaners 12 * 1 Jul 2017 Gravity tables or separators 20 * 1 Jul 2017 Hammer mills 15 * 1 Jul 2017 Horizontal scourers 13 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Intensive dampeners 20 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Purifiers 20 * 1 Jul 2017 Roller mills 20 * 1 Jul 2017 Rotary sieves 12 * 1 Jul 2017 Packaging assets: Bag sewers - see Table B packaging machines Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2017 Hoists 15 * 1 Jul 2017 Inspection equipment (including check weighers, metal detectors, counting machines etc) - see Table B Packaging machines Label applicators 10 * 1 Jul 2017 Multihead and singlehead weighers - see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Vertical form fill and seal/volumetric fillers (including valve bag fillers) 15 * 1 Jul 2017 Weighers 25 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers) - see Table B Packaging machines Product and raw material handling and receiving assets: Conveyors (including belt, chain, drag, screw) 15 * 1 Jul 2017 Elevators 20 * 1 Jul 2017 Silos: Concrete 50 * 1 Jan 2004 Conditioning/sealed 20 * 1 Jul 2017 Flexible 10 * 1 Jul 2017 Galvanised 30 * 1 Jan 2004 Steel 40 * 1 Jan 2004 Weighbridges - see Table B Weighbridges Quality control assets: Laboratory testing equipment (including near infrared analysers) 10 * 1 Jul 2017 Test kitchen assets (including dough makers, breadmakers, ovens, provers) 10 * 1 Jul 2017 Test mills 25 * 1 Jul 2017 Malt manufacturing assets: Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners) 15 * 1 Jul 2008 Barley and malt handling assets: Augers, conveyors and elevators 15 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Germination assets: Above/below floor cleaning systems 15 * 1 Jul 2008 Aeration blowers 15 * 1 Jul 2008 Carbon dioxide (CO2) extraction units 15 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Kiln assets: Fans 15 * 1 Jul 2008 Gas burners 15 * 1 Jul 2008 Heat exchanger systems 20 * 1 Jul 2008 Heat recovery systems 20 * 1 Jul 2008 Kilns: Concrete 40 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) 15 * 1 Jul 2008 Steeping assets: Above floor/below floor cleaning systems 15 * 1 Jul 2008 Slurry tanks 25 * 1 Jul 2008 Steeping vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Rice milling assets: Grain cleaning, milling and refining assets: Colour sorters 10 * 1 Jul 2017 De-stoners (including aspirators) 15 * 1 Jul 2017 Extraction and evaporation assets (including blowers, dust collectors, dryers, fans) 15 * 1 Jul 2017 Flow weighers 20 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Length graders 20 * 1 Jul 2017 Paddy cleaners and pre-cleaners 20 * 1 Jul 2017 Paddy separators 15 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Thickness grading assets (including scalpers and rotary screens) 20 * 1 Jul 2017 Whiteners (including abrasive and friction whiteners) 15 * 1 Jul 2017 Packaging assets: Cartoning assets (including bagging machines, bag sealers, carton and case erecting, packing and closing machines) - see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Weighers 20 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) - see Table B Packaging machines Product and raw material handling and receiving assets: Augers, conveyors and elevators 15 * 1 Jul 2017 Quality control assets: Inspection equipment (including check weighers and metal detectors) 10 * 1 Jul 2017 Laboratory equipment (including moisture testing machines) 10 * 1 Jul 2017 Magnets 10 * 1 Jul 2017 Support assets: Air compressors - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Fumigation systems 15 * 1 Jul 2017 Cereal and pasta product manufacturing (11620) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary assets: Bin washers 15 * 1 Jul 2008 Blowers and fans: Generally 25 * 1 Jul 2008 Used in materials handling 15 * 1 Jul 2008 Clean-in-place (CIP) systems 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dust collection assets (including cyclones) 20 * 1 Jul 2008 Extrusion die washers 5 * 1 Jul 2008 Racks and shelving 20 * 1 Jul 2008 Scales (electronic scales and load cells) 10 * 1 Jul 2008 Water chillers 20 * 1 Jul 2008 Water filtration and softening assets (including reverse osmosis assets) 15 * 1 Jul 2008 Cereal food manufacturing assets: Baked cereal bar product manufacturing assets - see Table A Bakery product manufacturing (11710 to 11740) Cold formed and nut based cereal bar manufacturing assets: Cooling tunnels 20 * 1 Jul 2008 Enrobers 12 ½ * 1 Jul 2008 Guillotines 15 * 1 Jul 2008 Slab formers (sheeters) 15 * 1 Jul 2008 Slitters 15 * 1 Jul 2008 Spreaders 15 * 1 Jul 2008 Syrup cookers and kettles (including fire cookers) 15 * 1 Jul 2008 Tempering machines 15 * 1 Jul 2008 General cereal food processing assets: Blenders and mixers (including drum mixers, paddle blenders/mixers and ribbon blenders/mixers) 15 * 1 Jul 2008 Ovens (electric and gas-fired) 20 * 1 Jul 2008 Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed cereal manufacturing assets): Coating assets (including coating applicators and drum coaters) 15 * 1 Jul 2008 Cookers 15 * 1 Jul 2008 Delumpers (lump breakers) 10 * 1 Jul 2008 Dryers: Flite dryers 30 * 1 Jul 2008 Fluid bed dryers 20 * 1 Jul 2008 Others (including belt and coating dryers) 15 * 1 Jul 2008 Extruders 20 * 1 Jul 2008 Feeders (including loss-in-weight and screwtype feeders) 10 * 1 Jul 2008 Milling machines (including flaking mills, pellet mills and shredding mills) 20 * 1 Jul 2008 Steam preconditioners 10 * 1 Jul 2008 Packaging assets (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc) 12 * 1 Jul 2008 Pasta manufacturing assets: Blenders and mixers 15 * 1 Jul 2008 Cooling assets (including chillers and coolers) 10 * 1 Jul 2008 Dryers 15 * 1 Jul 2008 Extrusion dies 2 * 1 Jul 2008 Fill preparation assets: Cookers/kettles 15 * 1 Jul 2008 Mincers 15 * 1 Jul 2008 Long goods/short goods pasta making assets (including blanchers/cookers, formers, gnocchi making machines, laminators, presses, ravioli making machines, sheeters etc) 12 ½ * 1 Jul 2008 Pasteurisers 15 * 1 Jul 2008 Product and raw material receiving and handling assets: Aspirators 20 * 1 Jul 2008 Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc): Mild and stainless steel 15 * 1 Jul 2008 Others (including plastic and fibreglass) 10 * 1 Jul 2008 Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders) 15 * 1 Jul 2008 Conveyors (including belt, bucket, roller and screw conveyors) 15 * 1 Jul 2008 Silos: Steel 30 * 1 Jul 2008 Used for flour (semolina) 25 * 1 Jul 2008 Storage tanks (including jacketed tanks) 20 * 1 Jul 2008 Tipping stations (tote bin dumpers) 15 * 1 Jul 2008 Quality control assets: Metal detectors 10 * 1 Jul 2008 X-ray detectors 5 * 1 Jul 2008 Bakery product manufacturing (11710 to 11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray units, pan cleaners, and topping applicators) 15 * 1 Jan 2002 Automatic pan storage units 20 * 1 Jan 2002 Automatic product handling assets (including basket loaders and basket stackers) 15 * 1 Jan 2002 Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) 20 * 1 Jan 2002 Conveyors: Generally 15 * 1 Jan 2002 Infloor 12 * 1 Jan 2002 Cooling and refrigeration assets: Cooling tunnels, tray and vacuum coolers 20 * 1 Jan 2002 Freezers (including blast freezer, plate freezer) 15 * 1 Jan 2002 Spiral coolers, spiral freezers 10 * 1 Jan 2002 Final provers (mechanical type) 15 * 1 Jan 2002 Final provers (rack type) 8 * 1 Jan 2002 Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weighers, extruders, final moulder/panners, first/intermediate provers, gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow handers, sheeters and stampers) 12 ½ * 1 Jan 2002 Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) 15 * 1 Jan 2002 Ovens: Rack ovens 8 * 1 Jan 2002 Tray type ovens (including swing tray) 20 * 1 Jan 2002 Tunnel ovens: Generally 20 * 1 Jan 2002 Lidding systems 10 * 1 Jan 2002 Packaging assets (including accumulators, bag closers, bread baggers, box and carton making machines, finished product check weighers, flow wrappers, metal detectors, robotic pick and place assets and shrink wrappers) 10 * 1 Jan 2002 Proof and bake systems: Spiral oven 15 * 1 Jan 2002 Spiral prover 10 * 1 Jan 2002 Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) 12 ½ * 1 Jan 2002 Slicers (including bread band slicers, cake slicers and reciprocating blade slicers) 10 * 1 Jan 2002 Storage, feeding and ingredient handling assets: Flour silos 25 * 1 Jan 2002 Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002 Weighers 10 * 1 Jan 2002 Bakery product manufacturing (non-factory based) (11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Retail bread, biscuit, cake and pastry baking assets: Bread slicers 7 * 1 Jan 2002 Bun dividers/rounders 8 * 1 Jan 2002 Fixed bowl spiral mixers 7 * 1 Jan 2002 Hydraulic dough dividers 7 * 1 Jan 2002 Moulders 8 * 1 Jan 2002 Ovens (convection) 8 * 1 Jan 2002 Ovens (multi-decked, rotating rack or static rack, rotating deck) 10 * 1 Jan 2002 Planetary mixers 7 * 1 Jan 2002 Provers/prover retarders 6 * 1 Jan 2002 Semi-automated baguette, bread and bread roll making assets 12 * 1 Jan 2002 Semi-automated doughnut making assets 8 * 1 Jan 2002 Sugar manufacturing (11810) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sugar milling assets: Cane delivery assets: Cane bin assets: Rail bins 20 * 1 Jul 2011 Rail bin automatic coupling/de-coupling devices 12 * 1 Jul 2011 Road bins 12 * 1 Jul 2011 Rail assets (excluding cane bin assets) - see Table A Rail freight and passenger transport services (47100 to 47200) Receival station assets: Cane levellers 20 * 1 Jul 2011 Cane receival hoppers 25 * 1 Jul 2011 Tipplers 25 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Cane juice extraction assets: Cane shredding machines (incorporating drives) 30 * 1 Jul 2011 Crushing mills (incorporating drives) 30 * 1 Jul 2011 Rotary juice screens 15 * 1 Jul 2011 Cane juice filtration and clarification assets: Clarifiers 25 * 1 Jul 2011 Flash tanks 20 * 1 Jul 2011 Juice heaters 20 * 1 Jul 2011 Lime and mud storage bins 25 * 1 Jul 2011 Lime slakers 20 * 1 Jul 2011 Mud mixers/minglers 20 * 1 Jul 2011 Rotary vacuum mud filters 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Crystallisers 20 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Massecuite re-heaters 20 * 1 Jul 2011 Seed vessels 20 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Molasses storage assets: Coolers 15 * 1 Jul 2011 Dams (earthworks only) 40 * 1 Jul 2011 Dam bladders and covers 12 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Power generation assets: Ash filters (including rotary and horizontal belt vacuum filters) 15 * 1 Jul 2011 Bagasse handling assets: Bagacillo collection systems 15 * 1 Jul 2011 Bagasse bins (incorporating stacking and reclaim systems) 30 * 1 Jul 2011 Other power generation assets - see Table A Electricity supply (26110 to 26400) Sugar drying and storage assets: Hoppers (weigh and feed) 25 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar storage bins and silos 30 * 1 Jul 2011 Vibratory screens 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Programmable logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures) 20 * 1 Jul 2011 Conveyor belt weighers 15 * 1 Jul 2011 Dust collectors (including ducting, but excluding bagacillo collection systems) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Laboratory assets: Cutter grinders 15 * 1 Jul 2011 Moisture determination ovens 10 * 1 Jul 2011 Polarimeters 10 * 1 Jul 2011 Rotary juice samplers 15 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Wet disintegrators 15 * 1 Jul 2011 Overhead cranes - see Table B Cranes Piping and valves: Piping: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Tanks (excluding molasses storage tanks): Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Water treatment and cooling assets: Clarifiers 25 * 1 Jul 2011 Cooling and effluent ponds 40 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Ion exchange systems 15 * 1 Jul 2011 Sugar refining assets: Affination assets: Centrifugals 25 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Melter liquor screens 15 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Clarification and de-colourising assets: Carbon regeneration kilns 15 * 1 Jul 2011 Clarifiers 25 * 1 Jul 2011 Deep bed filters 30 * 1 Jul 2011 De-colourising columns: Carbon based 30 * 1 Jul 2011 Resin based 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15 * 1 Jul 2011 Bottling assets: Bottle capping, filling and unscrambling machines 15 * 1 Jul 2011 Syrup and treacle filter presses 15 * 1 Jul 2011 UV disinfectors 15 * 1 Jul 2011 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2011 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2011 Inspection equipment (including check weighers, metal detectors, counting machines) 10 * 1 Jul 2011 Multihead and singlehead weighers 15 * 1 Jul 2011 Palletisers and de-palletisers 15 * 1 Jul 2011 Product identification labellers (including decorating, applicator and coding machines) 10 * 1 Jul 2011 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 15 * 1 Jul 2011 Sugar receival, drying, screening, and storage assets: Bins, hoppers and silos 30 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar throwers 15 * 1 Jul 2011 Vibratory screens (including graders and scalpers) 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Boilers (packaged type only) 20 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Program logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures): Packaging conveyors 15 * 1 Jul 2011 Other conveyors 20 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Dust collectors (including ducting) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Pipes and valves: Pipes: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Refractometers 10 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Tanks: Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Confectionery manufacturing (11820) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chocolate making assets: Conches 20 * 1 Jul 2016 Pre-refiners 12 * 1 Jul 2016 Refiners 10 * 1 Jul 2016 Tempering machines 15 * 1 Jul 2016 Enrobers (chocolate, coconut etc) 15 * 1 Jul 2016 Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc) 15 * 1 Jul 2016 Jelly and sugar lolly making assets: Cleaners (brush and laser) 10 * 1 Jul 2016 Coating and dusting machines 15 * 1 Jul 2016 Depositors (including nozzle plates, pistons and pumps) 12 * 1 Jul 2016 Mouldboards and trays 7 * 1 Jul 2016 Oiling machines 15 * 1 Jul 2016 Starch conditioners 10 * 1 Jul 2016 Starch moguls 10 * 1 Jul 2016 Packaging assets: Bagging machines (including flow wrappers, form fill seal machines, shaped foil wrappers, stick/bunch/sleeve wrappers etc) 15 * 1 Jul 2016 Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) 12 * 1 Jul 2016 Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) 8 * 1 Jul 2016 Multihead and singlehead weighers 10 * 1 Jul 2016 Panning assets: Belt panners 15 * 1 Jul 2016 Coating and polishing panners 20 * 1 Jul 2016 Sugar panners 12 * 1 Jul 2016 Support assets: Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) 15 * 1 Jul 2016 Cooling tunnels 17 * 1 Jul 2016 Cutters and guillotines 12 * 1 Jul 2016 Moulds 4 * 1 Jul 2016 Tanks and vats (chocolate, egg, syrup etc) 14 * 1 Jul 2016 Prepared animal and bird feed manufacturing (11920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pet food manufacturing assets: Dry process assets: Batching systems 15 * 1 Jul 2013 Blowing systems 15 * 1 Jul 2013 Coating assets (including oil, tumble and vacuum coaters) 10 * 1 Jul 2013 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2013 Cooling systems (including fans and cyclones) 10 * 1 Jul 2013 Dehumidifying systems (including silo munters) 10 * 1 Jul 2013 Dosing systems (including liquid) 10 * 1 Jul 2013 Dryers 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Hammer mills 15 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Ovens (including horizontal, tunnel and vertical) 15 * 1 Jul 2013 Pre-conditioners 10 * 1 Jul 2013 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2013 Can and tray labelling assets 10 * 1 Jul 2013 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2013 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2013 Multihead and singlehead weighers 10 * 1 Jul 2013 Palletisers and depalletisers 15 * 1 Jul 2013 Robotic lid, tray and sealing assets 10 * 1 Jul 2013 Robotic pick and place assets 10 * 1 Jul 2013 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2013 Raw material receiving, storage and handling assets: Chutes 15 * 1 Jul 2013 Conveyors (including belt, chain, drag, screw and walking beam conveyors) 15 * 1 Jul 2013 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2013 Hoppers (including batch and weigh hoppers) 15 * 1 Jul 2013 Receival assets 15 * 1 Jul 2013 Screw and weigh belt feeders 10 * 1 Jul 2013 Silos 20 * 1 Jul 2013 Storage bins 20 * 1 Jul 2013 Tanks (including holding, liquid storage and water) 20 * 1 Jul 2013 Support assets: Access platforms 20 * 1 Jul 2013 Air compressors and receivers 10 * 1 Jul 2013 Bins (including tippers and raw material bins) 15 * 1 Jul 2013 Boilers 20 * 1 Jul 2013 Cleaning systems (including vacuum) 15 * 1 Jul 2013 Contra shears and drum filters 10 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2013 Effluent pumps 10 * 1 Jul 2013 Effluent screens and filters 10 * 1 Jul 2013 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2013 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2013 Laboratory and analysing assets (including probes and samplers) 10 * 1 Jul 2013 Pumps (including liquid feed) 10 * 1 Jul 2013 Racking 20 * 1 Jul 2013 Safety systems 20 * 1 Jul 2013 Waste water ponds 25 * 1 Jul 2013 Waste water treatment assets 20 * 1 Jul 2013 Weighing assets (including weigh cells, heads and hoppers) 10 * 1 Jul 2013 Wet process assets: Air purification and recycling systems 10 * 1 Jul 2013 Basket tippers 10 * 1 Jul 2013 Blending, dicing and mincing assets 10 * 1 Jul 2013 Blowers 15 * 1 Jul 2013 Canning and tray assets including closers and fillers 10 * 1 Jul 2013 Chillers 15 * 1 Jul 2013 Cooling towers 15 * 1 Jul 2013 Cool rooms 15 * 1 Jul 2013 Cutting assets (including knife and blade assemblies) 10 * 1 Jul 2013 Dewatering assets 10 * 1 Jul 2013 Drying assets 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Freezers 15 * 1 Jul 2013 Frozen block warmers 10 * 1 Jul 2013 Gravy make-up stations 15 * 1 Jul 2013 Grinders 10 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mix slides and chutes 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Pallet lifters and hoists 10 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Retort cooking vessels 15 * 1 Jul 2013 Retort trays 15 * 1 Jul 2013 Seal thickness testing assets 10 * 1 Jul 2013 Slicing and shredding assets 10 * 1 Jul 2013 Stacking assets 15 * 1 Jul 2013 Prepared animal and bird feed manufacturing assets generally: Batching, grinding and mixing assets: Bins (including mash, outloading, surge, supply and raw material bins) 30 * 1 Jul 2012 Control systems (including batching systems) 10 * 1 Jul 2012 Dressers 10 * 1 Jul 2012 Drum magnets 10 * 1 Jul 2012 Evaporative coolers 10 * 1 Jul 2012 Grinders 10 * 1 Jul 2012 Hammer and roller mills 15 * 1 Jul 2012 Heating chambers (including coils and heat exchangers) 12 * 1 Jul 2012 Hoppers (including expansion, grinder, weigh and surge hoppers) 25 * 1 Jul 2012 Liquid tanks (including molasses and tallow) 20 * 1 Jul 2012 Load cells 10 * 1 Jul 2012 Mixers (including paddle, premix and ribbon screw) 20 * 1 Jul 2012 Pumps (including heat, molasses and water pumps) 7 * 1 Jul 2012 Rotary valves 15 * 1 Jul 2012 Shears 15 * 1 Jul 2012 Turn heads 20 * 1 Jul 2012 Drying, coating, cooling and addition assets: Coating assets (including oil, tumble and vacuum coaters) 12 * 1 Jul 2012 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2012 Cooling fans and cyclones 10 * 1 Jul 2012 Dryers 15 * 1 Jul 2012 Injection systems (including tallow) 15 * 1 Jul 2012 Meters (including counterflow meters) 10 * 1 Jul 2012 Post pellet addition systems (incorporating mixers) 10 * 1 Jul 2012 Screening and sieving assets 10 * 1 Jul 2012 Vacuum pump and piping 15 * 1 Jul 2012 Liquid feed assets: Augers, conveyors and elevators 7 * 1 Jul 2012 Bladders for molasses ponds 10 * 1 Jul 2012 Bulk bag hangers 10 * 1 Jul 2012 Covers for molasses ponds 10 * 1 Jul 2012 Hoppers 10 * 1 Jul 2012 Liners for tanks 5 * 1 Jul 2012 Micro scales 7 * 1 Jul 2012 Mixers 10 * 1 Jul 2012 Mixing tanks for clay and other products 15 * 1 Jul 2012 Pumps: Acid and urea pumps 3 * 1 Jul 2012 Heat, molasses and water pumps 10 * 1 Jul 2012 Silos (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 Storage tanks (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2012 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines) 10 * 1 Jul 2012 Multihead and singlehead weighers 10 * 1 Jul 2012 Palletisers and depalletisers 15 * 1 Jul 2012 Robotic pick and place, lid, tray and sealing assets 10 * 1 Jul 2012 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2012 Pre-conditioning and extrusion assets: Boilers 20 * 1 Jul 2012 Conditioners 10 * 1 Jul 2012 Crumble rollers 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Pellet presses (including air flow and die feeder presses) 15 * 1 Jul 2012 Pellet testers 10 * 1 Jul 2012 Raw material receiving, storage and handling assets: Augers 10 * 1 Jul 2012 Bulkheads 20 * 1 Jul 2012 Chutes, deadboxes and diverters 10 * 1 Jul 2012 Conveyors (including belt, drag, grain and screw conveyors) 15 * 1 Jul 2012 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2012 Grain cleaning and shifting assets (including grain blowers and grain shifters) 15 * 1 Jul 2012 Grain transfer drag chains 15 * 1 Jul 2012 Portable conveying assets (including augers and belt conveyors) 5 * 1 Jul 2012 Receival pits 30 * 1 Jul 2012 Rotary and slide gates 10 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Storage bins 20 * 1 Jul 2012 Support assets: Air compressors 10 * 1 Jul 2012 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2012 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2012 Feed delivery bins 15 * 1 Jul 2012 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2012 Grain vacuum and silo sampling probes 5 * 1 Jul 2012 Laboratory assets (including grain testing assets) 10 * 1 Jul 2012 Near infrared transmission systems and analysers 7 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Other food product manufacturing n.e.c. (11990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coffee processing assets: Bins and hoppers (including gravity bins and holding bins) 20 * 1 Jul 2012 De-stoners, gravity separators and magnetic separators 20 * 1 Jul 2012 Extraction and evaporation assets (including decanters, evaporators/finishers, flash vessels/stripping columns, pressure vessels/cells, separators/clarifiers, spray driers, strainers and wet scrubbers) 20 * 1 Jul 2012 Grinders 20 * 1 Jul 2012 Material handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2012 Packaging assets: Form fill and seal packaging machines (including flat bottom, flat top and bottom, pillow shape, stand up and vacuum brick pack packaging machines) 12 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 12 * 1 Jul 2012 Multihead weighers 12 * 1 Jul 2012 Process control valves 10 * 1 Jul 2012 Roasters (including cooling trays) 20 * 1 Jul 2012 Sample roasters 15 * 1 Jul 2012 Silos 25 * 1 Jul 2012 Smoke/odour elimination systems (incorporating afterburners, housing and piping) 15 * 1 Jul 2012 Support assets: Air compressors 12 * 1 Jul 2012 Boiler house assets 20 * 1 Jul 2012 Clean-in-place (CIP) systems 15 * 1 Jul 2012 Control system assets (including programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Laboratory assets: Electronic (including analysers and spectrometers) 7 * 1 Jul 2012 Generally 10 * 1 Jul 2012 Pipes 20 * 1 Jul 2012 Pumps 20 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Scales 10 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals): Ancillary and support assets: Air compression assets: Air dryers 10 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Compressors and packaged air compression systems 15 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Clean-in-place (CIP) assets 10 * 1 Jul 2012 Control systems generally 10 * 1 Jul 2012 Conveyors (including auger conveyors, belt conveyors, bucket elevators, flume conveyors roller conveyors, web conveyors etc) 15 * 1 Jul 2012 Dust collection systems 20 * 1 Jul 2012 Fire control assets - use any relevant determination in Table B Frying oil reclaiming and cleansing systems (incorporating filtration equipment, storage tanks and ventilation hoods) 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Holding and storage tanks generally (including water storage tanks) 20 * 1 Jul 2012 Piping and reticulation lines (excluding fire water pipes) 25 * 1 Jul 2012 Pumps (including cavity pumps, centrifugal pumps, lobe pumps etc) 10 * 1 Jul 2012 Refrigeration and freezing assets: Chilled water systems generally (including chillers, condensers and cooling towers) 15 * 1 Jul 2012 Cooling tunnels 20 * 1 Jul 2012 Freezers: Generally (including blast freezers and plate freezers) 15 * 1 Jul 2012 Spiral freezers 10 * 1 Jul 2012 Insulation panels used in cold stores, cool rooms, freezer rooms etc - see Table B Refrigeration assets Uninterruptible power supply (UPS) assets - see Table B Power supply assets Valves 10 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding lagoon and pond covers) 25 * 1 Jul 2012 Blowers 20 * 1 Jul 2012 Clarifiers (including dissolved air floatation equipment and screens) 20 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Lagoons and ponds 40 * 1 Jul 2012 Lagoon and pond covers 12 * 1 Jul 2012 Lagoon and pond liners 20 * 1 Jul 2012 Reverse osmosis system assets 20 * 1 Jul 2012 Sludge dewatering assets (including filters, separators etc) 15 * 1 Jul 2012 Water treatment filters (including carbon filters and membrane filters) 10 * 1 Jul 2012 Frozen appetiser and finger food manufacturing assets: Appetiser forming machines 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixing assets (including meat mincers, meat mincer/blenders, mixer/grinding machines and mixers generally) 15 * 1 Jul 2012 Frozen lasagne manufacturing assets generally (including cookers, cutters, depositors, extruders, lasagne making machines, mixers and sheeters) 15 * 1 Jul 2012 Frozen pasta product manufacturing assets generally - use any relevant determination made for pasta manufacturing assets in Table A Cereal and pasta product manufacturing (11620) Frozen pizza manufacturing assets: Pizza base making assets: Dough mixers 15 * 1 Jul 2012 Ovens 20 * 1 Jul 2012 Pizza base forming and sheeting assets (including chunking units, cutters, extruders, laminators, spiker rollers etc) 15 * 1 Jul 2012 Proofers 15 * 1 Jul 2012 Pizza sauce and topping application assets (including can opening machines, cheese shredding assets, depositors, enrobers, topping applicators and water coating sprayers) 15 * 1 Jul 2012 Pocket pizza making machines 15 * 1 Jul 2012 Frozen potato product manufacturing assets (including french fries/potato chips, potato flake, potato shred and shred product manufacturing assets): Pre-processing assets: Deskinners and peelers: Abrasive/brush peelers 12 * 1 Jul 2012 Steam peelers 10 * 1 Jul 2012 Destoners 20 * 1 Jul 2012 Sizing and sorting assets: Electronic sorters 10 * 1 Jul 2012 Mechanical sizers (including roller sizers and screen shaker sizers) 15 * 1 Jul 2012 Trim tables (roller inspection tables) 20 * 1 Jul 2012 Washers and brushers (including barrel washers, flat bed brushers, polishers and pre-cleaner wet hopper washers) 12 * 1 Jul 2012 Processing assets generally: Batter enrobers 10 * 1 Jul 2012 Blanchers 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Cutters: Mechanical cutters 10 * 1 Jul 2012 Water based (hydro) cutters 15 * 1 Jul 2012 Dicers 10 * 1 Jul 2012 Dosing systems for dextrose and SAPP application etc 15 * 1 Jul 2012 Dryers: Flake drum dryers 20 * 1 Jul 2012 Generally (including dewatering dryers) 15 * 1 Jul 2012 Flake breakers 10 * 1 Jul 2012 Forming drums/machines 10 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Pre-heaters 15 * 1 Jul 2012 Shredders 10 * 1 Jul 2012 Trimming and grading assets (including shaker screen tables used in grading finished products and nubbin removal, sliver removers etc) 10 * 1 Jul 2012 Frozen pre-prepared meal manufacturing assets (including cookers and kettles, depositors, fillers, meat injectors and tenderisers, mixers, multihead weighers, ovens, particle and sauce applicators and rice/pasta cookers) 15 * 1 Jul 2012 Ingredient receiving and handling assets: Bins and hoppers (including holding bins, intermediate bulk containers, tote bins etc): Mild and stainless steel 15 * 1 Jul 2012 Others (including plastic and fibreglass) 8 * 1 Jul 2012 Potato storage assets: Air handling system assets used in potato storage structures: Aeration pipes 25 * 1 Jul 2012 Control systems 15 * 1 Jul 2012 Fans 15 * 1 Jul 2012 Humidification assets (humidifiers etc) 10 * 1 Jul 2012 Refrigeration assets (refrigeration units etc) 12 * 1 Jul 2012 Potato pilers (bin pilers) 20 * 1 Jul 2012 Silos (flour) 25 * 1 Jul 2012 Tippers and unloaders (including bin tippers and unloaders, bulker bag unloaders and tote tippers and unloaders) 12 * 1 Jul 2012 Trolleys (for cooked rice etc) 5 * 1 Jul 2012 Packaging and quality control assets: Accumulators 12 * 1 Jul 2012 Adhesive applicators 7 * 1 Jul 2012 Cartoners (including inner and outer cartoning machines) 15 * 1 Jul 2012 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2012 Case sealing machines 10 * 1 Jul 2012 Checkweighers 10 * 1 Jul 2012 Coding machines (including laser coding machines) 8 * 1 Jul 2012 Flow wrappers 10 * 1 Jul 2012 Form fill and seal assets (including bagging units and multihead weighers) 15 * 1 Jul 2012 Heat shrink tunnels 10 * 1 Jul 2012 Metal detectors 10 * 1 Jul 2012 Palletisers 12 * 1 Jul 2012 Palletising robots 10 * 1 Jul 2012 Pallet wrappers 12 * 1 Jul 2012 Product loaders and stackers 15 * 1 Jul 2012 Tray denesters 15 * 1 Jul 2012 Tray sealers 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 X-ray detectors 10 * 1 Jul 2012 Peanut processing assets: Aeration units 15 * 1 Jul 2009 Aspirators 10 * 1 Jul 2009 Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc) 15 * 1 Jul 2009 Blanchers 10 * 1 Jul 2009 Cleaning assets: De-stoners and gravity separators 20 * 1 Jul 2009 Pre-cleaners (intake cleaners) 15 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Dust collection assets (including ductwork, dust collectors, extraction fans etc) 20 * 1 Jul 2009 Fryers 10 * 1 Jul 2009 Granulators 12 * 1 Jul 2009 Laboratory assets: Generally 10 * 1 Jul 2009 Laboratory analysers 5 * 1 Jul 2009 Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2009 Ovens (including roasters and dryers) 10 * 1 Jul 2009 Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) 10 * 1 Jul 2009 Peanut oil crushing assets: Cookers 15 * 1 Jul 2009 Screw presses/expeller presses 13 * 1 Jul 2009 Quality control assets: Magnets and magnetic separators 7 * 1 Jul 2009 Metal detectors 10 * 1 Jul 2009 X-ray units 5 * 1 Jul 2009 Refrigeration units 20 * 1 Jul 2009 Sampling assets: Sample grinders and shellers 10 * 1 Jul 2009 Sieve tables and picking belt decks 20 * 1 Jul 2009 Moisture meters 5 * 1 Jul 2009 Scales 5 * 1 Jul 2009 Shellers 20 * 1 Jul 2009 Silos (metal) 30 * 1 Jul 2009 Sorting and sizing assets: Electronic/laser sorters (including colour sorters) 10 * 1 Jul 2009 Generally (including vibrating sieves, shaker decks and sizing shakers) 20 * 1 Jul 2009 Tipping units 20 * 1 Jul 2009 Transformers 40 * 1 Jul 2009 Tea processing assets: Bins (including receiving and refrigerated) 15 * 1 Jul 2012 Bin tippers 20 * 1 Jul 2012 Classifiers and shredders 20 * 1 Jul 2012 Dryers (including primary, secondary and final) 20 * 1 Jul 2012 Fermenters (oxidizers) 20 * 1 Jul 2012 Fibre extractors 20 * 1 Jul 2012 Laboratory assets: Generally 15 * 1 Jul 2012 Laboratory analysers 10 * 1 Jul 2012 Materials handling assets (including augers, belt conveyors, bucket elevators, vibratory conveyors, structures, gearboxes and motors) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers and roll wrapping machines) 15 * 1 Jul 2012 Packaging machines: Form fill and seal packaging machines 15 * 1 Jul 2012 Generally (including flat bottom, flat top and bottom, pillow shape and stand up packaging machines) 15 * 1 Jul 2012 Vacuum brick pack packaging machines 15 * 1 Jul 2012 Tea packaging assets generally (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, shrink wrappers and stretch wrappers etc) 15 * 1 Jul 2012 Pre dryers 20 * 1 Jul 2012 Rollers (including crush tear and curl (CTC), electrostatic, secondary and final) 20 * 1 Jul 2012 Rotovanes 20 * 1 Jul 2012 Support assets: Air compression assets (including air dryers, air receivers and compressors) 12 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Bulka bags 5 * 1 Jul 2012 Control system assets (including control cabinets and switchgear, instrumentation, programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Switchboards 20 * 1 Jul 2012 Vibratory screens 20 * 1 Jul 2012 Withering troughs (incorporating controls and sensors) 25 * 1 Jul 2012 Soft drink, cordial and syrup manufacturing (12110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and UV filters) 15 * 1 Jul 2009 Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400) Ice manufacturing assets (excluding dry ice manufacturing assets): Ammonia tank liquid receivers 20 * 1 Jul 2016 Compressors 12 * 1 Jul 2016 Condensers and cooling towers 10 * 1 Jul 2016 Ice cabinets: Display merchandisers 5 * 1 Jul 2016 Hydraulic lift trailers 10 * 1 Jul 2016 Mobile ice boxes 7 * 1 Jul 2016 Ice makers 25 * 1 Jul 2016 Support assets: Augers 20 * 1 Jul 2016 Bagging assets (including air compressors, baggers, sealers etc) 8 * 1 Jul 2016 Block pressers 10 * 1 Jul 2016 Conveyors (including elevators, conveyors and belts) 10 * 1 Jul 2016 Ice rake assemblies 8 * 1 Jul 2016 Ice storage bins, feed bins and rake bins 20 * 1 Jul 2016 Packaging assets: Filling and sealing assets: Capping machines 15 * 1 Jul 2009 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2009 Cooling and warming tunnels 10 * 1 Jul 2009 Filling machines (including bag in box fillers, cup fillers and aseptic fillers) 20 * 1 Jul 2009 Induction sealers 10 * 1 Jul 2009 Inspection machines 10 * 1 Jul 2009 Handling assets: Bottle and can rinsing machines 20 * 1 Jul 2009 Depalletisers 20 * 1 Jul 2009 Pallet binders 10 * 1 Jul 2009 Palletisers 20 * 1 Jul 2009 Strap cutting machines 10 * 1 Jul 2009 Stretch wrappers 15 * 1 Jul 2009 Packing assets: Carton packers 15 * 1 Jul 2009 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2009 Label applicators 7 * 1 Jul 2009 Labellers 15 * 1 Jul 2009 Multipack machines 10 * 1 Jul 2009 Shrink wrappers 15 * 1 Jul 2009 Tunnel pasteurisers 10 * 1 Jul 2009 Support assets: Additive dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Air compressors and receivers 20 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Carbonators (including controls, pumps and valves) 20 * 1 Jul 2009 Centrifuges 15 * 1 Jul 2009 Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009 Control system assets (excluding personal computers, but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2009 Conveyers 15 * 1 Jul 2009 Heat exchangers 15 * 1 Jul 2009 Laboratory equipment 10 * 1 Jul 2009 Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) 15 * 1 Jul 2009 Pipes 25 * 1 Jul 2009 Pumps 15 * 1 Jul 2009 Syrup preparation assets (including tanks) 15 * 1 Jul 2009 Valves 10 * 1 Jul 2009 Waste water treatment assets: Aerators 20 * 1 Jul 2009 Anaerobic bio gas system assets 25 * 1 Jul 2009 Blowers 20 * 1 Jul 2009 Clarifiers 20 * 1 Jul 2009 Digester/aeration tanks 25 * 1 Jul 2009 Reverse osmosis system assets 20 * 1 Jul 2009 Weighers 20 * 1 Jul 2009 Tanks: Hot water 25 * 1 Jul 2009 Liquid carbon dioxide (CO2) storage 20 * 1 Jul 2009 Storage: Chemical storage 20 * 1 Jul 2009 Generally 30 * 1 Jul 2009 Beer manufacturing (except non-alcoholic beer) (12120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beer filtration assets: Beer filters 20 * 1 Jul 2008 Filter media make up assets 20 * 1 Jul 2008 Mash filters 20 * 1 Jul 2008 Brewing assets: Grist hoppers 25 * 1 Jul 2008 Mash tuns 25 * 1 Jul 2008 Lauter tuns 25 * 1 Jul 2008 Spent grains transfer system assets 20 * 1 Jul 2008 Wort kettles 25 * 1 Jul 2008 Whirlpool vessels 25 * 1 Jul 2008 Cellaring assets: Carbonators (including controls, pumps and valves) 20 * 1 Jul 2008 Centrifuges 15 * 1 Jul 2008 De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Yeast filters/dryers 15 * 1 Jul 2008 Yeast propagators 20 * 1 Jul 2008 Malt handling and cleaning assets: Augers/conveyers and elevators 15 * 1 Jul 2008 Dust extractors 20 * 1 Jul 2008 Grain cleaning assets (including screeners, destoners and magnetic separators) 20 * 1 Jul 2008 Malt milling machines (including hammer and roller mills) 20 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighers 20 * 1 Jul 2008 Packaging assets: Bottle and can filling and sealing assets: Filling machines 20 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Bottle and can handling assets: Bottle and can rinsing machines 20 * 1 Jul 2008 Depalletisers 20 * 1 Jul 2008 Palletisers 20 * 1 Jul 2008 Bottle and can packing assets: Carton packers 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Labellers 15 * 1 Jul 2008 Multipack machines 10 * 1 Jul 2008 Outer date coders 7 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Tunnel pasteurisers 10 * 1 Jul 2008 Conveyers 15 * 1 Jul 2008 Keg line assets: Capping machines 15 * 1 Jul 2008 Coding machines 7 * 1 Jul 2008 External washing machines 20 * 1 Jul 2008 Internal washer and filler machines 20 * 1 Jul 2008 Kegs (stainless steel) 15 * 1 Jul 2013 Pasteurisers 20 * 1 Jul 2008 Support assets: Additive and hops dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Air compressors and receivers 20 * 1 Jul 2008 Boilers 20 * 1 Jul 2008 Carbon dioxide (CO2) recovery system assets: Gas collection and storage assets (including pipes bladders and tanks) 25 * 1 Jul 2008 Gas processing assets 20 * 1 Jul 2008 Vaporisation system assets 20 * 1 Jul 2008 Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control system assets (excluding personal computers) 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2008 Pipes 25 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Vapour condensers 15 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Anaerobic bio gas system assets 25 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Tanks: Beer fermentation and storage 30 * 1 Jul 2008 Chemical storage 20 * 1 Jul 2008 Cold service storage 25 * 1 Jul 2008 Condensate collection 25 * 1 Jul 2008 Hot service storage 25 * 1 Jul 2008 Liquid carbon dioxide (CO2) storage 20 * 1 Jul 2008 Trub 25 * 1 Jul 2008 Yeast storage 25 * 1 Jul 2008 Spirit manufacturing (12130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barrels, tanks and tuns: Barrels or casks (wooden): Capacity greater than 150 litres 10 * 1 Jul 2018 Capacity of 150 litres or less 4 * 1 Jul 2018 Fermenters, washbacks, vats and holding tanks 25 * 1 Jul 2018 Intermediate bulk containers (IBC) 8 * 1 Jul 2018 Mash tuns and lauter tuns 20 * 1 Jul 2018 Bottling assets: Bottle fillers: Automated (including bottle rinsers/washers, cappers, capsule applicators and foilers) 15 * 1 Jul 2018 Manual 7 * 1 Jul 2018 Labellers 10 * 1 Jul 2018 Printers and ink coders 8 * 1 Jul 2018 Distillation assets Laboratory and testing assets (including alcoholmeters, alcolyzers, density meters, gas chromatographs, Graham condensers, homogenisers, hydrometers, Inland Revenue condensers and sugar testers) 7 * 1 Jul 2018 Stainless steel stills (continuous/vacuum stills, marc stills producing grape spirit, neutral spirit or potable ethanol [incorporating analyser/stripping columns, purifier columns, rectifying columns, condensers and dephlegmators/reflux condensers and methanol/fusel oil isolators]) 25 * 1 Jul 2018 Stills generally (copper stills, pot stills, spirit stills and wash stills [incorporating botanical baskets, condensers, head tubes/necks, rectifiers, rectifying columns and still columns]) 15 * 1 Jul 2018 Support assets: Barrel racks: Steel 20 * 1 Jul 2018 Wooden 15 * 1 Jul 2018 CCTV, security and monitoring systems assets - see Table B Security and monitoring assets Chillers 15 * 1 Jul 2018 Floor scales (platform scales) 10 * 1 Jul 2018 Flow meters 10 * 1 Jul 2018 Furnaces, barley smokers, crispers and malt kilns 15 * 1 Jul 2018 Gristmills 15 * 1 Jul 2018 Heat exchangers (plate or tube) 15 * 1 Jul 2018 Programmable logic control (PLC) system assets - see Table B Control systems and control system assets Pumps (including macerating pumps) 7 * 1 Jul 2018 Water filters, reverse osmosis (RO) filters and water softeners 10 * 1 Jul 2018 Water heating assets: Boilers - see Table B Boilers Water heaters (including small steam boilers [up to 500KW]) 10 * 1 Jul 2018 Wine and other alcoholic beverage manufacturing (12140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barrel assets: Barrel racks 20 * 1 Jul 2008 Barrel washers 7 * 1 Jul 2008 Oak barrels 4 * 1 Jul 2008 Grape handling assets: Conveyors and elevators 15 * 1 Jul 2008 Crushers/destemmers 15 * 1 Jul 2008 Electronic scales (mobile) 10 * 1 Jul 2008 Grape bins (plastic) 5 * 1 Jul 2008 Grape receival hoppers 20 * 1 Jul 2008 Grape waste pits (concrete) 20 * 1 Jul 2008 Presses: Basket 20 * 1 Jul 2008 Continuous (screw) 15 * 1 Jul 2008 Pneumatic (airbag) 15 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Packaging assets: Bottle and cask filling, sealing and coding assets: Cap feed systems 15 * 1 Jul 2008 Cappers 15 * 1 Jul 2008 Carton packing machines 15 * 1 Jul 2008 Corkers 15 * 1 Jul 2008 Crown sealers (sparkling wine) 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Fillers 15 * 1 Jul 2008 Foilers 15 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Labellers 10 * 1 Jul 2008 Rinsers 15 * 1 Jul 2008 Handling and packing assets: Carton erectors/sealers/tapers 15 * 1 Jul 2008 Conveyors (loose bottle, carton and pallet) 15 * 1 Jul 2008 Depalletisers 15 * 1 Jul 2008 Outer date coders 5 * 1 Jul 2008 Palletisers 15 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Separation/filtration assets: Centrifuges 10 * 1 Jul 2008 Filtration units (incorporating housing and filters): Cross flow filter units 10 * 1 Jul 2008 Diatomaceous earth filter units (including earth make-up system) 10 * 1 Jul 2008 Lees filter units 10 * 1 Jul 2008 Membrane cartridge filter units (including lenticular) 10 * 1 Jul 2008 Plate and frame filter units 15 * 1 Jul 2008 Rotary drum vacuum filter units 15 * 1 Jul 2008 Sparkling wine equipment: Carbonation equipment 10 * 1 Jul 2008 Corking/wiring equipment 15 * 1 Jul 2008 Disgorging and dosing equipment 10 * 1 Jul 2008 Riddling equipment 15 * 1 Jul 2008 Support assets: Additive liquid dosing systems 10 * 1 Jul 2008 Air compressors 15 * 1 Jul 2008 Air receivers 20 * 1 Jul 2008 Boilers 15 * 1 Jul 2008 Cooling towers 15 * 1 Jul 2008 Electrical and Process control systems: Control cabinets, switchgear 10 * 1 Jul 2008 Programmed logic controllers (PLCs) 10 * 1 Jul 2008 Transformers 40 * 1 Jul 2008 Flow meters 10 * 1 Jul 2008 Grape/wine testing equipment: Grape must analyzers 10 * 1 Jul 2008 Laboratory - glassware 2 * 1 Jul 2008 Laboratory - other equipment 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Hoses 5 * 1 Jul 2008 Hot water systems 10 * 1 Jul 2008 Inert gas systems: Dry ice machines 10 * 1 Jul 2008 Gas storage pressure tanks 20 * 1 Jul 2008 Nitrogen generators 10 * 1 Jul 2008 Pipes and fittings: Mild steel 10 * 1 Jul 2008 Non-ferrous 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensors, evaporators and storage tanks) 15 * 1 Jul 2008 Reverse osmosis plant 10 * 1 Jul 2008 Waste water treatment assets: Aerators 10 * 1 Jul 2008 Blowers 10 * 1 Jul 2008 Clarifiers 10 * 1 Jul 2008 Digesters 10 * 1 Jul 2008 Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): Pressure tanks (for sparkling wine) 20 * 1 Jul 2008 Waste water storage/treatment tanks 15 * 1 Jul 2008 Water storage tanks 30 * 1 Jul 2008 Wine fermenters: Open 30 * 1 Jul 2008 Rotary 30 * 1 Jul 2008 Static 30 * 1 Jul 2008 Sweeping arm 30 * 1 Jul 2008 Wine storage tanks 30 * 1 Jul 2008 Tank accessories: Micro oxygenation systems 5 * 1 Jul 2008 Tank plungers 10 * 1 Jul 2008 Textile, leather, clothing and footwear manufacturing (13110 to 13520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe-making machinery: Machinery and general plant 13 ⅓ 1 Jan 2001 Moulds for plastic heels 3 1 Jan 2001 Vulcanising moulds 5 1 Jan 2001 Carpet manufacturing assets: Accumulators 20 * 1 Jul 2017 Beamers (including warpers) 15 * 1 Jul 2017 Creels 20 * 1 Jul 2017 Cutting tables 15 * 1 Jul 2017 J Bins 20 * 1 Jul 2017 Lapping and mending frames 15 * 1 Jul 2017 Lapping trolleys 15 * 1 Jul 2017 Latex application assets 17 * 1 Jul 2017 Offline mending tables 15 * 1 Jul 2017 Ovens 20 * 1 Jul 2017 Pre-coat assets (including direct coat applicators and steamers) 15 * 1 Jul 2017 Re-wind machines 13 * 1 Jul 2017 Roll-up machines 15 * 1 Jul 2017 Sample binding assets (including binders and sewing machines) 15 * 1 Jul 2017 Sample cutting assets (including stamping presses) 15 * 1 Jul 2017 Shearers 20 * 1 Jul 2017 Stretchers (including pre-tenters) 15 * 1 Jul 2017 Tufters 15 * 1 Jul 2017 Clothing and millinery manufacturing plant: General plant 20 1 Jan 2001 Hat manufacturing plant and machinery 13 ⅓ 1 Jan 2001 Sewing machines 10 * 1 Jul 2014 Cotton manufacturers' machinery: Conveyors 10 1 Jan 2001 Engines, gas 20 1 Jan 2001 Gas producer plant 13 ⅓ 1 Jan 2001 Gins 10 1 Jan 2001 Flock manufacturing plant: Carding machines 13 ⅓ 1 Jan 2001 General plant 20 1 Jan 2001 Knitting machines 13 ⅓ 1 Jan 2001 Rope and twine manufacturers' plant 20 1 Jan 2001 Tanners' plant: General plant 20 1 Jan 2001 Modern plant used in 'wet' process 13 ⅓ 1 Jan 2001 Weaving machinery (silk and cotton) 13 ⅓ 1 Jan 2001 Wool dumping machinery 13 ⅓ 1 Jan 2001 Wool and fleece scouring and carbonising assets: Baker 16 * 1 Jul 2017 Bale breaker (including wool feeder and wool opener) 15 * 1 Jul 2017 Crusher (including duster) 13 * 1 Jul 2017 Dryers: Used in carbonising 13 * 1 Jul 2017 Used in scouring 18 * 1 Jul 2017 Dust extraction plant 15 * 1 Jul 2017 Grease separators 15 * 1 Jul 2017 High density press 15 * 1 Jul 2017 Scour machine 15 * 1 Jul 2017 Waste treatment system 10 * 1 Jul 2017 Woollen manufacturers' machinery 16 ⅔ 1 Jan 2001 Log sawmilling and timber dressing (14110 to 14130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Saw milling equipment: Dry or planner mill plant: Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Tray sorters 15 * 1 Jan 2001 Green mill plant: Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001 Heating plant (includes storage bins/silos) 15 * 1 Jan 2001 Kiln drying plant: Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001 Timber drying kilns and reconditioners 15 * 1 Jan 2001 Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001 Sorter and trimming line plant: Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Vertical bin sorters 15 * 1 Jan 2001 Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets) 10 * 1 Jan 2001 Log, lumber and waste transfer equipment 15 * 1 Jan 2001 Log yard equipment: Fixed and mobile cranes 12 * 1 Jan 2001 Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001 Watering systems 15 * 1 Jan 2001 Miscellaneous plant: Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001 Moisture meters 3 * 1 Jan 2001 Saw and knife sharpening equipment 10 * 1 Jan 2001 Walkways 15 * 1 Jan 2001 Waste processing equipment: Bins - waste, chip and fuel 15 * 1 Jan 2001 Chippers, shakers/screens and hoggers 10 * 1 Jan 2001 Other wood product manufacturing (14910 to 14990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 Plywood and veneer manufacturing (14930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Debarking assets 15 * 1 Jan 2005 Dry clipping assets 25 * 1 Jan 2005 Glue mixing assets 25 * 1 Jan 2005 Heating unit assets 20 * 1 Jan 2005 Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders) 25 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses 25 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Sharpening assets 30 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Veneer composing, jointing and splicing assets 20 * 1 Jan 2005 Veneer dryers 25 * 1 Jan 2005 Veneer patching and grading assets 20 * 1 Jan 2005 Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut, and staylog lathe slicers, log chargers and reelers) 20 * 1 Jan 2005 Veneer reconditioning assets 25 * 1 Jan 2005 Veneer sorting assets 20 * 1 Jan 2005 Wet clipping assets 25 * 1 Jan 2005 Reconstituted wood product manufacturing (14940) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Board coolers 25 * 1 Jan 2005 Board curing assets 20 * 1 Jan 2005 Board storage assets 25 * 1 Jan 2005 Chipping, milling and flaking assets 15 * 1 Jan 2005 Debarking assets 15 * 1 Jan 2005 Driers 15 * 1 Jan 2005 Fibre sifters 15 * 1 Jan 2005 Flake and fibre storage assets 25 * 1 Jan 2005 Glue, resin and wax mixing and blending assets 15 * 1 Jan 2005 Heat plant and boiler assets 25 * 1 Jan 2005 Lamination assets 15 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Magnetic separators 25 * 1 Jan 2005 Mat forming and weighing assets (including pendistor) 20 * 1 Jan 2005 Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses (including pre-press, hot and cold presses) 25 * 1 Jan 2005 Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) 15 * 1 Jan 2005 Refiner assets 20 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Ventilation and dust extraction assets 15 * 1 Jan 2005 Woodchip screening and washing assets 15 * 1 Jan 2005 Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pulp and paper mill assets: Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) 15 * 1 Jan 2002 Box and carton making assets (including box converting assets and corrugators) 10 * 1 Jan 2002 Chemical preparation assets (including tanks and pipes used for chemical preparation) 10 * 1 Jan 2002 Electrical and instrumentation assets: Control systems 10 * 1 Jan 2002 Control valves 15 * 1 Jan 2002 Local indicators (pressure, level and temperature) 15 * 1 Jan 2002 Power plant assets (including switchgear, transformers and turbo generators) - see Table A Electricity supply (26110 to 26400) Sensors: Specialised 8 * 1 Jan 2002 Standard 15 * 1 Jan 2002 Paper machine assets: Dry end assets (including calenders, coaters and reelers) 15 * 1 Jan 2002 Dryers (including MG cylinder and yankee cylinder) 25 * 1 Jan 2002 Size press 15 * 1 Jan 2002 Wet end assets (including forming section, head box and press section) 10 * 1 Jan 2002 Pulp process assets: Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20 * 1 Jan 2002 Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Tanks 20 * 1 Jan 2002 Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10 * 1 Jan 2002 Paper stationery manufacturing (15230) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Stationers' manufacturing plant 13 ⅓ 1 Jan 2001 Sanitary paper product manufacturing (15240) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Finishing and converted paper product manufacturing assets: Generally (including machines for manufacturing disposable facial and toilet tissues, paper tablecloths, paper table napkins, interleaved and rolled paper towels) 15 * 1 Jul 2013 Rolled paper core manufacturing assets (including feeder racks, glue applicators and cutting carriages) 10 * 1 Jul 2013 Hygienic paper product manufacturing assets: Fluff preparation assets (including hammer mills, cutting machines, fluff forming drums, compacting rollers and carding machines) 13 * 1 Jul 2013 Generally (including machines for manufacturing disposable nappies, sanitary napkins, sanitary liners and tampons) 13 * 1 Jul 2013 Packaging assets: Cartoning assets (including bundlers, carton and case erectors, packing and closing machines) 10 * 1 Jul 2013 Coding and labelling machines 10 * 1 Jul 2013 Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) 10 * 1 Jul 2013 Stackers and baggers 10 * 1 Jul 2013 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2013 Support assets: Air compressors and air dryers 15 * 1 Jul 2013 Control system and monitoring assets (including programmable logic controllers (PLCs), variable speed drives (VSDs), instruments and sensors) 10 * 1 Jul 2013 Dust control assets (including ductwork, dust collectors, scrubbers and fans) 15 * 1 Jul 2013 Laboratory assets (including quality control and material testing assets) 10 * 1 Jul 2013 Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) 15 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Storage assets (including bins and trolleys) 10 * 1 Jul 2013 Printing (16110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) 5 * 1 Jan 2006 Flexographic printing assets: Ancillary assets: Anilox roll cleaning machines 15 * 1 Jul 2006 Anilox trolley tugs 10 * 1 Jul 2006 Ink dispensing systems 10 * 1 Jul 2006 Sleeve mounting machines 10 * 1 Jul 2006 Sleeves 2 * 1 Jul 2006 Printing assets: Die cutters, flexo/folder/gluers (see Table A Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290), box and carton making assets) Presses (including mid web, narrow web, very wide web and wide web flexographic presses) 12 ½ * 1 Jul 2006 Newspaper printing assets: Ancillary assets: Automated guided vehicles (AGVs) (including laser guided vehicles and track mounted automated vehicles) 10 * 1 Jan 2007 Gripper conveyor systems (incorporating drive chains, grippers and tracks) 15 * 1 Jan 2007 Ink pumps (mechanical) 6 * 1 Jan 2007 Buffering/print line storage assets: Storage devices (including discs, rolls, spools and associated mountings) 15 * 1 Jan 2007 Unwinders and winders (including single, double and triple stations and buffer docking stations) 15 * 1 Jan 2007 Newspaper wrapping machines - see Table A Other store-based retailing (42110 to 42799) Offset lithography printing presses: Hybrid heatset and non-heatset webfed offset presses (incorporating integrated control systems, dryers and other peripheral equipment) 15 * 1 Jan 2007 Non-heatset (coldset) webfed offset presses (incorporating integrated control systems, folders, pasters, reelstands and other peripheral equipment) 15 * 1 Jan 2007 Reel processing, storage and transport assets: Conveyors 12 ½ * 1 Jan 2007 Racks 20 * 1 Jan 2007 Reel trolleys (incorporating controls and drive chains) 15 * 1 Jan 2007 Shredders 15 * 1 Jan 2007 Stripping machines 15 * 1 Jan 2007 Offset lithography printing presses used in commercial printing generally: Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment) 15 * 1 Jan 2006 Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) 12 ½ * 1 Jan 2006 Post-press (finishing) trade services assets - see Table A Printing support services (16120) Pre-press trade services assets - see Table A Printing support services (16120) Quality control assets: Automatic web inspection systems 6 * 1 Jul 2006 Gas Chromatograph (GC) testers 8 * 1 Jul 2006 Others (including densitometers, plate readers and spectrophotometers) 5 * 1 Jul 2006 Screen printing assets: Ancillary assets: Dryers (including conventional air dryers, flash curers and UV dryers) 12 ½ * 1 Jan 2006 Drying racks 20 * 1 Jan 2006 Emulsion coaters 10 * 1 Jan 2006 Exposure lights 5 * 1 Jul 2006 Screen frames 10 * 1 Jan 2006 Sign cutting machines 5 * 1 Jan 2006 Squeegee cutters 10 * 1 Jan 2006 Vacuum frames 20 * 1 Jan 2006 Press assets: Heat presses used in sublimation finishing 25 * 1 Jan 2006 Pen and pad print machines 20 * 1 Jan 2006 Screen printing presses: Automatic presses (including in-line multicolour presses) 15 * 1 Jan 2006 Cylinder presses 15 * 1 Jan 2006 Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses) 20 * 1 Jan 2006 Screen reclamation assets: Screen cleaning bays 10 * 1 Jan 2006 Screen washers (automatic) 6 * 1 Jan 2006 Water blasters 4 * 1 Jan 2006 Support assets: Afterburners 10 * 1 Jan 2006 Dust/waste extraction systems: Compactors 12 ½ * 1 Jan 2007 Ducting 15 * 1 Jan 2007 Vacuum pumps 6 * 1 Jan 2007 Printing support services (16120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Post-press (finishing) trade services assets: Addressing and mailing assets: Combination addressing, folding and gluing mailing units 10 * 1 Jan 2006 Inkjet addressing printers 5 * 1 Jan 2006 Bagging and wrapping machines (including palletisers) 10 * 1 Jan 2006 Banding and tying machines 12 ½ * 1 Jan 2006 Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders) 5 * 1 Jan 2006 Binding assets: Binding lines (including case binding lines and perfect binding lines) 15 * 1 Jan 2006 Perfect binders - standalone 10 * 1 Jan 2006 Stitchers: Generally (including drum stitchers, saddle stitching lines and side stitchers) 12 ½ * 1 Jan 2006 Saddle stitchers - standalone (bookletmakers) 7 ½ * 1 Jan 2006 Casemakers 10 * 1 Jan 2006 Collators 15 * 1 Jan 2006 Die cutters 15 * 1 Jan 2006 Drilling units 10 * 1 Jan 2006 Foil stamping machines 10 * 1 Jan 2006 Folders 12 ½ * 1 Jan 2006 Guillotines and ancillary assets (including joggers, stackers and transomats) 15 * 1 Jan 2006 Laminators 10 * 1 Jan 2006 Mail inserters 5 * 1 Jan 2006 Newspaper mailroom assets: Bundle conveying and sorting systems (including bundle sorting and barcode reading stations and bundle conveyors) 12 ½ * 1 Jan 2007 Inserters and inserting systems (incorporating feeders and feeder chains) 10 * 1 Jan 2007 Stackers 15 * 1 Jan 2007 Trimmers (including rotary and scissor action trimmers) 15 * 1 Jan 2007 Perforators 10 * 1 Jan 2006 Sewing machines 15 * 1 Jan 2006 Three knife trimmers 15 * 1 Jan 2006 Pre-press trade services assets: Conventional flexographic plate making assets (including combination units, dryers, post exposure units, UV light exposure units and washout units) 7 * 1 Jan 2006 Film and plate processors 6 * 1 Jan 2006 Film projection camera systems (including backing board and processing assets) 10 * 1 Jan 2006 Platesetters: Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct- to-plate flexographic platesetters (Computer digital imagers) 5 * 1 Jan 2006 Film image platesetters (imagesetters) 7 * 1 Jan 2006 Plate punch benders: Automatic (optical) 5 * 1 Jan 2007 Manual 10 * 1 Jan 2007 Plotters 5 * 1 Jan 2006 Proofers: Analogue film or photographic proofers 7 * 1 Jan 2006 Digital and ink-jet proofers 5 * 1 Jan 2006 Scanners: Drum 10 * 1 Jan 2006 Flatbed 5 * 1 Jan 2006 Petroleum refining (17010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Oil refinery assets: Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping 15 * 1 Jul 2002 Assets used in sulphur recovery: Generally 15 * 1 Jul 2002 Sulphur pits 10 * 1 Jul 2002 Assets used in other processes: Air compressors 30 * 1 Jul 2002 Catalyst regenerators 20 * 1 Jul 2002 Chemical injection systems 5 * 1 Jul 2002 Coke drums 20 * 1 Jul 2002 Distillation columns 30 * 1 Jul 2002 Drums: Generally 20 * 1 Jul 2002 Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15 * 1 Jul 2002 Electric desalters 25 * 1 Jul 2002 Expansion turbines 25 * 1 Jul 2002 Fans/blowers 30 * 1 Jul 2002 Filters/coalescers: Generally 25 * 1 Jul 2002 Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation 20 * 1 Jul 2002 Flare stacks 25 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Fractionating columns 30 * 1 Jul 2002 Furnaces: Generally 25 * 1 Jul 2002 Used in continuous coking, delayed coking or visbreaking 20 * 1 Jul 2002 Gas absorbers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Gas adsorbers 25 * 1 Jul 2002 Heat exchangers: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Jet ejectors 20 * 1 Jul 2002 Liquid extraction columns: Generally 25 * 1 Jul 2002 Used in amine treating 20 * 1 Jul 2002 Piping 30 * 1 Jul 2002 Process gas compressors 30 * 1 Jul 2002 Pumps: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Reactors 25 * 1 Jul 2002 Rotary filters 20 * 1 Jul 2002 Scrubbers 25 * 1 Jul 2002 Side stream strippers 25 * 1 Jul 2002 Storage tanks: Generally 25 * 1 Jul 2002 Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20 * 1 Jul 2002 Strippers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Bunds (other than formed with earth) 100 1 Jan 2001 Control systems assets (excluding computers) 10 * 1 Jul 2002 Effluent separators (concrete) 40 1 Jan 2001 Laboratory equipment 20 1 Jan 2001 Industrial gas manufacturing (18110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Industrial gas - general manufacturing assets: Air and gas cooling and heating assets: Heat exchangers 15 * 1 Jul 2011 Moisture condensers 20 * 1 Jul 2011 Quench drums 20 * 1 Jul 2011 Refrigeration units 20 * 1 Jul 2011 Air and gas purification assets: Adsorption systems 25 * 1 Jul 2011 Gas scrubbers 20 * 1 Jul 2011 Reactors 25 * 1 Jul 2011 Compressors 25 * 1 Jul 2011 Gas buffer and surge tanks 25 * 1 Jul 2011 Silencers/mufflers 20 * 1 Jul 2011 Industrial gas - manufacturing assets for specific gases: Acetylene manufacturing assets (carbide process): Acetylene compressors 25 * 1 Jul 2011 Acetylene generators (incorporating hoppers) 30 * 1 Jul 2011 Acetylene purification assets (including cooling condensers, driers, purifier vessels and scrubbers) 20 * 1 Jul 2011 Calcium hydroxide settling ponds and tanks 20 * 1 Jul 2011 Carbide handling assets (including carry skips, drum conveyor system and drum opening, lifting and tipping apparatus) 12 * 1 Jul 2011 Dust collection systems 20 * 1 Jul 2011 Flashback arrestors 10 * 1 Jul 2011 Ammonia manufacturing assets - see Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Argon, nitrogen and oxygen manufacturing assets (cryogenic process): Air filtering units for process air (incorporating housing and filters) 20 * 1 Jul 2011 Cold boxes (incorporating distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Evaporative coolers (nitrogen cooled) and spray coolers 20 * 1 Jul 2011 Nitrogen liquefiers (incorporating, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Carbon dioxide (CO2) manufacturing assets: Amine based absorption/desorption systems 20 * 1 Jul 2011 Liquefaction assets (including condensers, condensate receivers and separators) 25 * 1 Jul 2011 Dry ice manufacturing assets: Dry ice cutting machines 10 * 1 Jul 2011 Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines) 10 * 1 Jul 2011 Dry ice presses 20 * 1 Jul 2011 Dry ice shipping boxes 10 * 1 Jul 2011 Extraction fans for waste carbon dioxide (CO2) 10 * 1 Jul 2011 Pelletisers 15 * 1 Jul 2011 Helium manufacturing assets: Helium liquefiers (incorporating cryogenic adsorbers, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Hydrogen manufacturing assets: Gasifiers and steam reformer furnaces 25 * 1 Jul 2011 Industrial gas distribution assets: Compressor assets: Air receivers 20 * 1 Jul 2011 Compressors (including those for helium gas, industrial air and medical air) 15 * 1 Jul 2011 Cylinder filling assets: Cylinder filling station assets: High pressure hoses 10 * 1 Jul 2011 Manifolds and piping (incorporating flashback arrestors): Acetylene gas 10 * 1 Jul 2011 Other gases 20 * 1 Jul 2011 Water cooling system for acetylene cylinders (incorporating piping and spray nozzles) 20 * 1 Jul 2011 Cylinder frames (incorporating manifolds and piping) 15 * 1 Jul 2011 Cylinders: Gas cylinders 30 * 1 Jul 2011 Liquid gas cylinders: Flasks 7 * 1 Jul 2011 Other liquid gas cylinders 15 * 1 Jul 2011 Cylinder valves 10 * 1 Jul 2011 Cylinder handling assets: Baskets, crates, and pallets 12 * 1 Jul 2011 Tippers and trolleys 10 * 1 Jul 2011 Cylinder preparation assets: Boilers 10 * 1 Jul 2011 Cylinder brushing machines 10 * 1 Jul 2011 Cylinder drying cabinets (incorporating heaters and fans) 15 * 1 Jul 2011 Cylinder inspection lights 10 * 1 Jul 2011 Cylinder spray booths 15 * 1 Jul 2011 Cylinder stamping machines 10 * 1 Jul 2011 Cylinder testing machines 10 * 1 Jul 2011 Cylinder valving machines (incorporating safety enclosures) 15 * 1 Jul 2011 Tank truck assets: Gas storage tanks 20 * 1 Jul 2011 Hoses 5 * 1 Jul 2011 Metering systems 7 * 1 Jul 2011 Pipes and valves 10 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanker filling station assets: Breakaway couplings 12 * 1 Jul 2011 Framework, manifolds and piping 20 * 1 Jul 2011 Tanker filling hoses 10 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Vapourisers 20 * 1 Jul 2011 Support and other assets: Air drying systems for industrial and instrument air 15 * 1 Jul 2011 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs) and variable speed drives (VSDs) 10 * 1 Jul 2011 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2011 Cooling towers: Field erected 20 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Customer installations assets: Adsorption based nitrogen and oxygen generation systems (skid type) assets: Membrane systems 10 * 1 Jul 2011 Pressure swing adsorption (PSA) systems 12 * 1 Jul 2011 Vacuum swing adsorption (VSA) systems 15 * 1 Jul 2011 Blowers and compressors 15 * 1 Jul 2011 Freezers (including batch freezers, freeze tunnels, and tumble freezers) 15 * 1 Jul 2011 Gas supply metering, monitoring and control systems (incorporating meters, telemetry assets, sensors, transmitters and supply switching devices) 4 * 1 Jul 2011 Gas analysis assets: Chromatographs 15 * 1 Jul 2011 Other analysers 10 * 1 Jul 2011 Gas storage assets: Liquid carbon dioxide (CO2) storage assets: Tanks 30 * 1 Jul 2011 Tank refrigeration units 10 * 1 Jul 2011 Vacuum insulated tanks 30 * 1 Jul 2011 Piping assets: Flow meters 10 * 1 Jul 2011 Pipes: Carbon steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Pipelines 30 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Platform scales 20 * 1 Jul 2011 Pumps: Cryogenic pumps 15 * 1 Jul 2011 Liquid carbon dioxide (CO2) pumps 15 * 1 Jul 2011 Other pumps 15 * 1 Jul 2011 Safety assets: Fire control and alarm assets (see Table B) Gas leakage monitors: Fixed 10 * 1 Jul 2011 Portable 4 * 1 Jul 2011 Basic chemical and chemical product manufacturing (18120, 18130 and 18310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ammonia manufacturing assets: Air and gas reforming and separation assets: Adsorption systems (including pressure and thermal swing) 25 * 1 Jul 2013 Carbon dioxide (CO2) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 Cryogenic separation process assets: Air cooling and drying assets (excluding adsorption systems shown above) 20 * 1 Jul 2013 Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2013 Desulphurisers 25 * 1 Jul 2013 Methanators 25 * 1 Jul 2013 Pre-heaters (for air and gas feedstock) 25 * 1 Jul 2013 Pre-reformers 25 * 1 Jul 2013 Primary reformers 20 * 1 Jul 2013 Secondary reformers 25 * 1 Jul 2013 Shift converters (high and low temperature) 25 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating filters and housing filters) 25 * 1 Jul 2013 Blowers and compressors (incorporating drives) 25 * 1 Jul 2013 Conversion and liquefaction assets: Ammonia converters 25 * 1 Jul 2013 Chillers, condensers, flash drums, receivers and separators 25 * 1 Jul 2013 Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) 25 * 1 Jul 2013 Distribution, handling and storage assets: Ammonia bullet tanks (including storage and surge tanks) 30 * 1 Jul 2013 Ammonia deluge and vapour suppression systems 30 * 1 Jul 2013 Ammonia pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Ammonia pumps 15 * 1 Jul 2013 Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) 20 * 1 Jul 2013 Ammonia storage tanks 30 * 1 Jul 2013 Ammonia vapour scrubber systems 25 * 1 Jul 2013 ISOtainers and portable tanks 15 * 1 Jul 2013 Loading arm systems - marine 25 * 1 Jul 2013 Rail and road tank filling assets: Breakaway couplings 10 * 1 Jul 2013 Filling hoses 10 * 1 Jul 2013 Loading arm systems 10 * 1 Jul 2013 Gas pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Heat exchangers: Process gas 20 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Support assets: Air compression assets (for industrial air and instrument air): Air compressors (incorporating air drying and filtering assets) 15 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Blowers and fans (generally) 20 * 1 Jul 2013 Boiler assets: Boilers 25 * 1 Jul 2013 De-aerators 25 * 1 Jul 2013 Economisers 25 * 1 Jul 2013 Steam drums 25 * 1 Jul 2013 Chemical storage tanks: Polyethylene (PE) 12 * 1 Jul 2013 Other 20 * 1 Jul 2013 Control system assets: Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2013 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2013 Cooling towers 20 * 1 Jul 2013 Electricity supply assets: Emergency supply assets - see Table B Power supply assets, emergency or standby Steam turbine generators 25 * 1 Jul 2013 Other electricity supply assets - see Table A Electricity supply (26110 to 26400) Emission control assets: Flare tips 10 * 1 Jul 2013 Silencers 20 * 1 Jul 2013 Stacks (exhaust, vent and flare) 20 * 1 Jul 2013 Fire control and alarm systems: Fire fighting systems (incorporating hose boxes, hydrants and ring mains) 30 * 1 Jul 2013 Other fire control and alarm assets - see Table B Fire control and alarm assets Gas detectors: Fixed 10 * 1 Jul 2013 Portable 4 * 1 Jul 2013 Heat exchangers (not specified elsewhere) 20 * 1 Jul 2013 Laboratory assets: Analysers 10 * 1 Jul 2013 Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) 10 * 1 Jul 2013 Overhead cranes 25 * 1 Jul 2013 Piping assets: Flow meters 10 * 1 Jul 2013 Pipes and fittings 25 * 1 Jul 2013 Valves 10 * 1 Jul 2013 Pumps: Boiler feedwater and cooling water pumps 20 * 1 Jul 2013 Dosing pumps 5 * 1 Jul 2013 Other pumps (not specified elsewhere) 15 * 1 Jul 2013 Safety showers and eye wash stations 20 * 1 Jul 2013 Water storage and treatment assets: Clarifiers and settling tanks 20 * 1 Jul 2013 Dam and pond liners 20 * 1 Jul 2013 Dams and effluent ponds 40 * 1 Jul 2013 Ion exchange systems 20 * 1 Jul 2013 Reverse osmosis systems 15 * 1 Jul 2013 Water storage tanks: Polyethylene (PE) 15 * 1 Jul 2013 Other 25 * 1 Jul 2013 Weighbridges 20 * 1 Jul 2013 Ammonium nitrate manufacturing assets: Ammonia handling and storage assets - see above in Ammonia manufacturing assets, distribution, handling and storage assets Ammonium nitrate prill manufacturing assets: Coating, cooling, drying and screening assets: Bulk flow coolers 20 * 1 Jul 2013 Chilling systems (incorporating chillers, ducting and piping) 20 * 1 Jul 2013 Coating product tanks 25 * 1 Jul 2013 Fluid bed coolers 20 * 1 Jul 2013 Rotary drum machines (including coaters, coolers, driers and granulators) 20 * 1 Jul 2013 Screeners 20 * 1 Jul 2013 Distribution, handling and storage assets: Bagging machines 15 * 1 Jul 2013 Conveyor belt weighers 15 * 1 Jul 2013 Conveyors and elevators 15 * 1 Jul 2013 Load out bins/silos 25 * 1 Jul 2013 Reclaim hoppers 20 * 1 Jul 2013 Scales 15 * 1 Jul 2013 Prill tower blowers and fans 20 * 1 Jul 2013 Prill towers (incorporating head tanks and lifts) 25 * 1 Jul 2013 Scrubber systems (incorporating ducting, fans, scrubbers and tanks) 20 * 1 Jul 2013 Ammonia nitrate solution manufacturing assets: Evaporation assets: Condensate tanks, flash drums and separators 20 * 1 Jul 2013 Evaporators 20 * 1 Jul 2013 Neutralisers 25 * 1 Jul 2013 Pipe reactors (titanium) 3 * 1 Jul 2013 Remelt and solution storage tanks (incorporating heating coils and stirrers) 25 * 1 Jul 2013 Solution filters 20 * 1 Jul 2013 Solution pumps 15 * 1 Jul 2013 Nitric acid manufacturing assets: Ammonia liquid filtering vessels (incorporating filters) 25 * 1 Jul 2013 Ammonia vapour filtering vessels (incorporating filters) 20 * 1 Jul 2013 Ammonia/air mixers 20 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating housing and filters) 25 * 1 Jul 2013 Compressors (incorporating drives) 25 * 1 Jul 2013 Tail gas expanders 25 * 1 Jul 2013 Conversion and absorption assets: Absorber columns (including bleachers) 25 * 1 Jul 2013 Catalyst filters 25 * 1 Jul 2013 Converters 25 * 1 Jul 2013 Cooler condensers: Zirconium 25 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid heaters: Zirconium 20 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid pumps 15 * 1 Jul 2013 Nitrous oxide (NOx) abaters 25 * 1 Jul 2013 Weak acid tanks 30 * 1 Jul 2013 Heat exchangers: Air coolers and heaters 25 * 1 Jul 2013 Ammonia vapourisers 20 * 1 Jul 2013 Gas coolers and heaters 20 * 1 Jul 2013 Superheaters 15 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Nitric acid storage assets: Scrubbers 20 * 1 Jul 2013 Tanks 25 * 1 Jul 2013 Support assets - see above in Ammonia manufacturing assets, support assets Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Ethanol manufacturing assets: Cooking assets: Filters and strainers 15 * 1 Jul 2012 Flash tanks 20 * 1 Jul 2012 Jet cookers 10 * 1 Jul 2012 Liquefaction tanks (including cook tubes and slurry tanks) 20 * 1 Jul 2012 Meal mixers 15 * 1 Jul 2012 Distillation and purification assets: Distillation columns 25 * 1 Jul 2012 Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) 25 * 1 Jul 2012 Reboilers 20 * 1 Jul 2012 Side stream strippers 20 * 1 Jul 2012 Feedstock handling and storage assets: Grain assets: Cleaning assets (including magnetic separators, screeners and sieves) 20 * 1 Jul 2012 Conveyor belt weighers 15 * 1 Jul 2012 Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) 15 * 1 Jul 2012 Hoppers (including weigh hoppers) 25 * 1 Jul 2012 Milling machines (including hammer and roller mills) 20 * 1 Jul 2012 Silo aerators 15 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Starch tanks 25 * 1 Jul 2012 Molasses assets: Dam covers 12 * 1 Jul 2012 Dam liners 20 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Receival station control systems 10 * 1 Jul 2012 Receival troughs (incorporating protective cladding, rails and roofing) 40 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Fermentation assets: Chillers 20 * 1 Jul 2012 Fermentation tanks 30 * 1 Jul 2012 Scrubbers 20 * 1 Jul 2012 Yeast propagation vessels 20 * 1 Jul 2012 Yeast recovery assets (molasses feedstock): Centrifugal separators 20 * 1 Jul 2012 Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) 20 * 1 Jul 2012 Hoppers, mixing tanks and storage tanks 25 * 1 Jul 2012 Stillage assets: Distillers grain assets: Centrifugal decanters 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) 20 * 1 Jul 2012 Evaporators 25 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Rotary drum dryers 20 * 1 Jul 2012 Stillage and syrup tanks 25 * 1 Jul 2012 Dunder and stillage assets (molasses feedstock): Conveyors and hoppers for fertiliser additives 15 * 1 Jul 2012 Dam covers 12 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Tanks (including fertiliser additive mixing and buffer tanks) 20 * 1 Jul 2012 Support and other assets: Additive dosing systems (including pipes, pumps and tanks): Plastic 5 * 1 Jul 2012 Other 20 * 1 Jul 2012 Air compression assets: Air compressors 15 * 1 Jul 2012 Air drying and filtering systems 12 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Blowers and fans 20 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2012 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2012 Cooling towers 20 * 1 Jul 2012 Dust collection systems (including baghouses, cyclones and other dust collection assets) 20 * 1 Jul 2012 Heat exchangers (excluding column reboilers) 15 * 1 Jul 2012 Laboratory assets: Analysers 10 * 1 Jul 2012 Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) 10 * 1 Jul 2012 Piping assets: Flow meters 10 * 1 Jul 2012 Pipes 25 * 1 Jul 2012 Valves 10 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Safety assets: Fire control and alarm assets - see Table B Gas detectors: Fixed 10 * 1 Jul 2012 Portable 4 * 1 Jul 2012 Tanker filling assets: Automated dispensing systems 10 * 1 Jul 2012 Automatic tank gauges 10 * 1 Jul 2012 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 Hoses 2 * 1 Jul 2012 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2012 Meters and metering systems 7 * 1 Jul 2012 Overfill protection systems 10 * 1 Jul 2012 Tanks: Chemical tanks (including clean-in-place (CIP) tanks): Plastic 15 * 1 Jul 2012 Other 20 * 1 Jul 2012 Ethanol and petroleum tanks: Stainless steel 30 * 1 Jul 2012 Other 25 * 1 Jul 2012 Water tanks (including condensate collection tanks) 25 * 1 Jul 2012 Vapour condensers 20 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding effluent pond covers) 25 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Effluent channels and ponds 40 * 1 Jul 2012 Pond covers 12 * 1 Jul 2012 Pond liners 20 * 1 Jul 2012 Water filtration assets (including ion exchange assets and reverse osmosis assets) 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 20 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 Human pharmaceutical and medicinal product manufacturing (18410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets: Bench top autoclaves 5 * 1 Jan 2004 Incubators 6 * 1 Jan 2004 Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers) 5 * 1 Jan 2004 Particle sizers 5 * 1 Jan 2004 Packaging assets: Accumulators 10 * 1 Jan 2004 Batch, barcode, label, and volume readers 10 * 1 Jan 2004 Blister pack packaging machines 10 * 1 Jan 2004 Blow-fill-seal (BFS) machines 12 * 1 Jan 2004 Bottle and vial inverters and blowers 10 * 1 Jan 2004 Bottle and vial unscramblers 10 * 1 Jan 2004 Bundlers and bundle packing machines 10 * 1 Jan 2004 Cappers and sealers (including tamper proof sealers) 10 * 1 Jan 2004 Cartoners 10 * 1 Jan 2004 Check weighers 10 * 1 Jan 2004 Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers) 12 * 1 Jan 2004 Desiccant and cotton wool depositors/inserters 10 * 1 Jan 2004 Dropper and leaflet inserters 10 * 1 Jan 2004 Flaming stations 10 * 1 Jan 2004 Flow wrappers and shrink wrappers 10 * 1 Jan 2004 Ink jet batch label printers 7 * 1 Jan 2004 Labelling machines 10 * 1 Jan 2004 Palletisers 10 * 1 Jan 2004 Pinhole inspectors 10 * 1 Jan 2004 Robotic pick and place packaging machines 10 * 1 Jan 2004 Sleevers 10 * 1 Jan 2004 Tablet/capsule fillers, feeders and counters 10 * 1 Jan 2004 Production assets: Autoclaves (for terminal sterilisation) 10 * 1 Jan 2004 Drying ovens 10 * 1 Jan 2004 Encapsulators 10 * 1 Jan 2004 Fluid bed dryers 12 * 1 Jan 2004 Granulators and mixer/granulators 12 * 1 Jan 2004 Homogenisers 7 * 1 Jan 2004 Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production 10 * 1 Jan 2004 Metal detectors 10 * 1 Jan 2004 Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) 10 * 1 Jan 2004 Sizing mills 10 * 1 Jan 2004 Tablet and capsule coating machines, coating drums and coating pans 12 * 1 Jan 2004 Tablet dedusters 10 * 1 Jan 2004 Tablet presses 10 * 1 Jan 2004 Vibrating sieves 10 * 1 Jan 2004 Raw material storage and dispensing assets: Demountable strong rooms 20 * 1 Jan 2004 Dispensing booths and associated air filtration systems 10 * 1 Jan 2004 Laminar flow benches and biohazard cabinets 8 * 1 Jan 2004 Safes 20 * 1 Jan 2004 Weighing scales 10 * 1 Jan 2004 Scientific medical and pharmaceutical research assets - see Table A Scientific research services (69100) Services: Air filtration systems 10 * 1 Jan 2004 Water purification plant 10 * 1 Jan 2004 Cleaning compound and toiletry preparation manufacturing (18510 to 18520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe polish manufacturing plant 13 ⅓ 1 Jan 2001 Other basic chemical product manufacturing (18910 to 18990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Explosives manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 13 ⅓ 1 Jan 2001 Polymer film and sheet packaging material manufacturing (19110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Extrusion assets: Extruder dies 15 * 1 Jul 2014 Extruders and co-extruders (incorporating barrels, screws, towers and treatment units, but excluding dies) 20 * 1 Jul 2014 Heat exchangers 15 * 1 Jul 2014 Laminating machines 20 * 1 Jul 2014 Packaging assets: Labelling machines 7 * 1 Jul 2014 Palletisers 12 * 1 Jul 2014 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2014 Pouch and bag making machines 10 * 1 Jul 2014 Printing assets - see Table A Printing (16110) Racking machines 25 * 1 Jul 2014 Recycling machines 10 * 1 Jul 2014 Resin preparation assets (including hoppers mixers/blenders and weigh batchers) 15 * 1 Jul 2014 Slitting machines and perforation units 15 * 1 Jul 2014 Support assets: Air compressors and receivers 15 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Control system assets (including control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs)) 10 * 1 Jul 2014 Jib cranes 15 * 1 Jul 2014 Laboratory assets: Generally 15 * 1 Jul 2014 Laboratory analysers 10 * 1 Jul 2014 Silos 25 * 1 Jul 2014 Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) 10 * 1 Jul 2014 Rigid and semi-rigid polymer product manufacturing (19120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Agglomerators, shredders, granulators and grinders 10 * 1 Jul 2016 Air compressor systems (incorporating compressor, drier and receiver) - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Annealing ovens 25 * 1 Jul 2016 Bagging and de-bagging machines 15 * 1 Jul 2016 Bandsaws 10 * 1 Jul 2016 Bending machines 10 * 1 Jul 2016 Bins 10 * 1 Jul 2016 Blow moulding machines 13 * 1 Jul 2016 Boilers - see Table B Boilers Chilled water plant (incorporating chiller, pipes, pumps etc) 12 * 1 Jul 2016 Control system assets - see Table B Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) Conveyor systems (including framework) 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Die carts 15 * 1 Jul 2016 Driers (pellet or resin) 10 * 1 Jul 2016 Drop testers and strength testers 16 * 1 Jul 2016 Extruder dies: Foamed polyethylene (PE) or extruded polystyrene extruder dies 10 * 1 Jul 2016 Generally 12 * 1 Jul 2016 Extruders: Foamed polyethylene (PE) or extruded polystyrene extruders 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Flange makers (pipes) and belling machines 10 * 1 Jul 2016 Forklifts - see Table B Forklifts Granule transfer assets (including feeders, loaders, and vacuum transfer systems) 10 * 1 Jul 2016 Heat exchangers 15 * 1 Jul 2016 Hydraulic power packs 12 * 1 Jul 2016 Hydraulic presses 10 * 1 Jul 2016 Injection moulding machines (incorporating hydraulic power packs but excluding moulds): Expanded polystyrene and expanded polypropylene moulding machines 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Laboratory assets: Generally 15 * 1 Jul 2016 Laboratory analysers 10 * 1 Jul 2016 Lifting platforms (including scissor lifts) 15 * 1 Jul 2016 Moulds: Expanded polystyrene and expanded polypropylene moulds 4 * 1 Jul 2016 Generally 8 * 1 Jul 2016 Mould heaters, die heaters and coolers 10 * 1 Jul 2016 Offset rollers, hot stamping machines, ink jet coders and printers and indent printers 5 * 1 Jul 2016 Overhead gantry cranes - see Table B Cranes (gantry and overhead) Palletisers - see Table B Packaging assets, palletisers and depalletisers Pipe cutters 10 * 1 Jul 2016 Pipe winders 12 * 1 Jul 2016 Pits 15 * 1 Jul 2016 Plastic welders 9 * 1 Jul 2016 Polystyrene pre-expanders 10 * 1 Jul 2016 Pullers/haul-offs/haul-throughs/Caterpillar pullers 10 * 1 Jul 2016 Pumps (including hydraulic, water and vacuum) 8 * 1 Jul 2016 Punch machines 5 * 1 Jul 2016 Racking 20 * 1 Jul 2016 Rainwater collection systems (incorporating pipes, tanks, and pumps) 15 * 1 Jul 2016 Resin preparation assets (including hoppers, mixers/blenders, and batch weighing) 15 * 1 Jul 2016 Robot control pendants 5 * 1 Jul 2016 Robots - see Table B Robots (industrial) Safety fencing 15 * 1 Jul 2016 Screen changers 12 * 1 Jul 2016 Silos: Bag silos for expanded polystyrene beads 10 * 1 Jul 2016 Generally - see Table B Silos Splitting/skiving machines 9 * 1 Jul 2016 Transformers 20 * 1 Jul 2016 Trimming machines 12 * 1 Jul 2016 Water baths/tanks, spray tanks, vacuum cooling 15 * 1 Jul 2016 Water tanks 15 * 1 Jul 2016 Polymer product and rubber product manufacturing (19130 to 19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 Paint and coatings manufacturing (19160) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ink factory plant 20 1 Jan 2001 Paint and coatings manufacturing assets: Air compressors 10 * 1 Jul 2013 Bead mills 20 * 1 Jul 2013 Bulk storage tanks 25 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Disperser and mixer motors 15 * 1 Jul 2013 Dispersers 20 * 1 Jul 2013 Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2013 Filling and packing assets: Conveyors 15 * 1 Jul 2013 Denesters 10 * 1 Jul 2013 Filling machines 15 * 1 Jul 2013 Filtration assets 15 * 1 Jul 2013 Labellers (including laser coders and label applicators) 7 * 1 Jul 2013 Printers 7 * 1 Jul 2013 Robotic palletisers 10 * 1 Jul 2013 Wrappers 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Hoists 10 * 1 Jul 2013 Mixers 20 * 1 Jul 2013 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 Piping assets: Manifolds 20 * 1 Jul 2013 Meters 10 * 1 Jul 2013 Piping 25 * 1 Jul 2013 Pumps 10 * 1 Jul 2013 Racking: External 15 * 1 Jul 2013 Internal 20 * 1 Jul 2013 Scales 10 * 1 Jul 2013 Spray booths 15 * 1 Jul 2013 Testing assets: Air conditioning assets (including room units and split systems) 8 * 1 Jul 2013 Gloss meters 10 * 1 Jul 2013 Ovens 15 * 1 Jul 2013 Spectrometers 10 * 1 Jul 2013 Viscometers 10 * 1 Jul 2013 Vacuum lifters 10 * 1 Jul 2013 Non-metallic mineral product manufacturing (20100 to 20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 Glass and glass product manufacturing (20100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Container glass and flat (float) glass manufacturing assets: Ancillary assets: Blowers and fans 25 * 1 Jul 2008 Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors) 25 * 1 Jul 2008 Ducting, pipes and piping 40 * 1 Jul 2008 Steelwork structures (including gantries, platforms and walkways) 40 * 1 Jul 2008 Vacuum pumps: Liquid ring pumps 10 * 1 Jul 2008 Oil sealed pumps 20 * 1 Jul 2008 Annealing lehrs 25 * 1 Jul 2008 Batch house assets: Cullet handling and return assets: Cullet crushers 25 * 1 Jul 2008 Scraping conveyor systems: Container glass 12 * 1 Jul 2008 Flat glass 25 * 1 Jul 2008 Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers) 25 * 1 Jul 2008 Silos 40 * 1 Jul 2008 Coating assets (cold and hot end) 12 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) 25 * 1 Jul 2008 Float baths 25 * 1 Jul 2008 Forehearths 12 * 1 Jul 2008 Forming machines (incorporating shearing and distribution systems) 12 * 1 Jul 2008 Glass furnace assets: Batch chargers 12 * 1 Jul 2008 Exhaust stacks: Brick lined 40 * 1 Jul 2008 Steel 12 * 1 Jul 2008 Furnace support assets (including bubbler systems and electro boost systems) 12 * 1 Jul 2008 Furnace tanks 12 * 1 Jul 2008 Regenerators and recuperators 12 * 1 Jul 2008 Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars) 12 * 1 Jul 2008 Inspection assets 10 * 1 Jul 2008 Lehr stackers 12 * 1 Jul 2008 Moulds 2 * 1 Jul 2008 Glass product manufacturing assets: Automotive glass product manufacturing assets: CNC controlled edgers and grinders 15 * 1 Jul 2009 CNC controlled scorers and cutters 15 * 1 Jul 2009 Inspection assets: Automotive laminated glass product inspection assets (including automated distortion checking assets and conveyors) 15 * 1 Jul 2009 Automotive toughened glass product inspection assets (including thermal imaging testing assets) 10 * 1 Jul 2009 Post-processing assets used in automotive laminated glass production and toughened glass production processes: Automated back window soldering units 10 * 1 Jul 2009 Others (including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling) 15 * 1 Jul 2009 CNC machines 7 * 1 Jul 2009 Control systems (excluding personal computers) 10 * 1 Jul 2009 Cutting tables: Automated cutting and break-out tables 10 * 1 Jul 2009 Laminated glass cutting tables 10 * 1 Jul 2009 Manual cutting tables (including air float tables) 15 * 1 Jul 2009 Digital printing assets: Digital printers 5 * 1 Jul 2009 Dryers 12 ½ * 1 Jul 2009 Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots) 15 * 1 Jul 2009 Drilling and/or milling machines (including horizontal and vertical drilling machines) 10 * 1 Jul 2009 Edgers: Arrissing machines 8 * 1 Jul 2009 Horizontal double edgers 10 * 1 Jul 2009 Straight line edgers and bevellers 7 * 1 Jul 2009 Glass handling and storage assets: Automated loaders and unloaders (used with automated cutting tables, laminating lines, toughening lines etc) 10 * 1 Jul 2009 Bulk glass handling assets: Straddle carriers 10 * 1 Jul 2009 Vertical glass handlers (sideloaders, tuning forks) 17 * 1 Jul 2009 Cranes (gantry and overhead) 25 * 1 Jul 2014 Racks (including A-frame racks, hydraulic concertina racks and freefall racks) 20 * 1 Jul 2009 Steel grabs 12 * 1 Jul 2009 Trolleys 7 * 1 Jul 2009 Vacuum lifters and scissor grabs 8 * 1 Jul 2009 Vertical masts and other elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 67200), elevating work platforms (EWPs) Glass laminating assets (including assembly clean room assets, autoclaves, heaters, laminating lehr furnaces, ovens, pre-presses, presses and vacuum bag furnaces) 15 * 1 Jul 2009 Glass toughening (tempering) assets: Furnaces and quenches used in toughening, bending/toughening and bending/slumping 20 * 1 Jul 2009 Heat soaking ovens 20 * 1 Jul 2009 Glass washing machines 10 * 1 Jul 2009 Plastic film applicators (spotstick machines) 8 * 1 Jul 2009 Screen printing assets - see Table A Printing (16110) Support assets: Air compressors 20 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Waterjet cutting machines 10 * 1 Jul 2009 Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category Ceramic product manufacturing (20210 to 20290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clay brick and paver manufacturing assets: Box feeders 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors 20 * 1 Jul 2011 Cutters 15 * 1 Jul 2011 De-hackers (excluding robots) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Extruders 15 * 1 Jul 2011 Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) 10 * 1 Jul 2011 Kiln/dryer/transfer car track work 12 * 1 Jul 2011 Kiln/dryer cars 10 * 1 Jul 2011 Kilns 20 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Setting assets (excluding robots) 20 * 1 Jul 2011 Transfer cars 15 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Pottery plant 20 1 Jan 2001 Rapid fire shuttle kilns (used in the manufacture of ceramic tiles) 13 ⅓ 1 Jan 2001 Cement manufacturing (20310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cooling assets: Air to air coolers 20 * 1 Jul 2011 Evaporation coolers: Cement coolers 20 * 1 Jul 2011 Conditioning towers (incorporating spray systems) 20 * 1 Jul 2011 Grate coolers (incorporating grate conveyor and quenching fans) 25 * 1 Jul 2011 Drying assets: Fluid bed dryers 20 * 1 Jul 2011 Hot gas generators 15 * 1 Jul 2011 Rotary dryers 20 * 1 Jul 2011 Electrical installation assets (including cabling): Power generators 15 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Transformers 20 * 1 Jul 2011 Emissions control assets: Dedusting fans 20 * 1 Jul 2011 Particulate filtering assets (excluding filter units incorporated in kiln bypass systems): Bagfilter systems (incorporating housing and filters) 20 * 1 Jul 2011 Electrostatic precipitators 20 * 1 Jul 2011 Stacks (excluding stacks incorporated in kiln bypass systems) 25 * 1 Jul 2011 Milling assets (used for raw material and cement milling including gearbox and drives): Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) 20 * 1 Jul 2011 Roller mills (vertical) (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Roller presses 20 * 1 Jul 2011 Separators/classifiers (including single and multi cyclones) 15 * 1 Jul 2011 Preheat and clinker production assets: Cyclone preheaters (incorporating tower structure, lifts, cyclones, precalciners, ducts, inlet chambers and meal pipes) 20 * 1 Jul 2011 Kilns (incorporating kiln shell, inlet chamber, roller stations, thrust unit, kiln hood, burner and drive) 25 * 1 Jul 2011 Kiln bypass systems (incorporating bypass ducts, heat exchangers, spray towers, filter units, ID fans and stacks) 10 * 1 Jul 2011 Kiln guns 5 * 1 Jul 2011 Kiln shell scanners 10 * 1 Jul 2011 Quarrying assets: Construction material mining assets - see Table A Construction material mining (09110 to 09190) Scrapers 7 * 1 Jul 2011 Storage, handling and packing assets: Conveyor systems (mechanical and pneumatic types incorporating structures, moving media, gearboxes, motors, fans, feeders, flowgates, feed valves and weighers): Mechanical: Belt, screw, drag chain, apron/pan conveyors 15 * 1 Jul 2011 Bucket elevators 20 * 1 Jul 2011 Pneumatic: Air lift elevators 15 * 1 Jul 2011 Air slides 15 * 1 Jul 2011 Hoppers, bins and tanks 20 * 1 Jul 2011 Packaging assets: Packing/bagging machines 15 * 1 Jul 2011 Palletisers 15 * 1 Jul 2011 Wrappers 10 * 1 Jul 2011 Pressure vessels (other than air/shock blast units) 25 * 1 Jul 2011 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wetslag, or at port facilities) 40 * 1 Jan 2004 Steel, generally 30 * 1 Jan 2004 Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004 Stockpile assets: Reclaim tunnels 25 * 1 Jul 2011 Reclaimers 25 * 1 Jul 2011 Stackers 25 * 1 Jul 2011 Unloading/loading assets: Bulk loading devices (including loading spouts and telescopic chutes) 10 * 1 Jul 2011 Railcar and truck unloaders (including pump unloading and vacuum pressure unloading systems) 20 * 1 Jul 2011 Ship unloading/loading assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Weighbridges 20 * 1 Jul 2011 Support assets: Air compression assets: Packaged air compressors (compressor, drier and receiver in one integrated unit) 10 * 1 Jul 2011 Other air compressor systems 15 * 1 Jul 2011 Air/shock blast units 8 * 1 Jul 2011 Control systems (process and safety control systems incorporating PLCs, cabling, monitors, sensors and switchgear, but excluding software) 10 * 1 Jul 2011 Cranes 20 * 1 Jul 2011 Hoists 20 * 1 Jul 2011 ID (induced draught) fans 15 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Testing equipment: Generally (including spectrometers, gas chromatographs, titrators, calorimeters, laser granulometers, photometers, moisture analysers, drying ovens) 8 * 1 Jul 2011 Raw material analysers 5 * 1 Jul 2011 XRF/XRD analysers 5 * 1 Jul 2011 Plaster product manufacturing (20320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Plasterboard and cornice manufacturing assets: General: Bins 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors (including belt conveyors, belt stacker conveyors, bucket elevators and screw conveyors) 20 * 1 Jul 2011 Dust collection assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2011 Dust detectors 5 * 1 Jul 2011 Fans/blowers (excluding blowers used with hot pits) 20 * 1 Jul 2011 Feeders 15 * 1 Jul 2011 Flow meters 10 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Lump breakers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Rotary valves 15 * 1 Jul 2011 Silos (steel) 20 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Plaster milling assets: Bulk bag handling assets 20 * 1 Jul 2011 Calciners 20 * 1 Jul 2011 Grinding/hammer mills 20 * 1 Jul 2011 Heat generators 15 * 1 Jul 2011 Hot pits: Blowers 12 * 1 Jul 2011 Vessels 20 * 1 Jul 2011 Stucco coolers 20 * 1 Jul 2011 Plasterboard/cornice plant assets: Chillers (volumetric air-cooled) 15 * 1 Jul 2011 Dry end handling assets (including bookers, cascades, conveyors and stackers) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Dunnage assets used to make dunnage 25 * 1 Jul 2011 Forming line assets (including belt conveyors and roller conveyors) 20 * 1 Jul 2011 Forming plates 10 * 1 Jul 2011 Forming station assets (excluding forming plates and pin mixers) 20 * 1 Jul 2011 Hydropulpers 25 * 1 Jul 2011 Knives (used for plasterboard or cornice) 25 * 1 Jul 2011 Paper and tape assets (including creasers, magazines, splicing assets, tape rollers, tension stations and unwinders) 20 * 1 Jul 2011 Pin mixers 13 * 1 Jul 2011 Printers 5 * 1 Jul 2011 Start-up pullers (used for cornice) 20 * 1 Jul 2011 Wet-end-transfer assets (including conveyors, dryer in-feeds, turners) 20 * 1 Jul 2011 Ready-mixed concrete manufacturing (20330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors 10 * 1 Jul 2014 Air dryers 10 * 1 Jul 2014 Bins (including weigh bins, but excluding concrete bins) 15 * 1 Jul 2014 CCTV systems 5 * 1 Jul 2014 Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Chillers 15 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors 20 * 1 Jul 2014 Dust extraction systems 15 * 1 Jul 2014 Fuel storage assets: Card reading systems 6 * 1 Jul 2014 Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) 10 * 1 Jul 2014 Pumps 10 * 1 Jul 2014 Tanks 25 * 1 Jul 2014 Hoppers (including weigh hoppers) 15 * 1 Jul 2014 Mixers used in wet ready-mixed plants 15 * 1 Jul 2014 Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) 10 * 1 Jul 2014 Silos 30 * 1 Jul 2014 Slump stands 10 * 1 Jul 2014 Testing assets: Concrete testers 10 * 1 Jul 2014 Ovens 8 * 1 Jul 2014 Truck transit mixers: Mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching trucks: Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) 10 * 1 Jul 2014 Waste water treatment assets: Catchment and settlement ponds 20 * 1 Jul 2014 Concrete slurry pumps 3 * 1 Jul 2014 Polyethylene (PE) water tanks 8 * 1 Jul 2014 Water pumps 5 * 1 Jul 2014 Concrete product manufacturing (20340) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Concrete block, brick and paver manufacturing assets: Batching and mixing assets: Bins (excluding concrete bins) 15 * 1 Jul 2011 Colour dosing assets 12 * 1 Jul 2011 Colour tanks (incorporating stirrers) 15 * 1 Jul 2011 Hoppers 15 * 1 Jul 2011 Mixers 15 * 1 Jul 2011 Block/brick/paver making assets: Block/brick/paver making machines 15 * 1 Jul 2011 Moulds 5 * 1 Jul 2011 Splitters 10 * 1 Jul 2011 Curing assets: Boilers (including steam generators) 20 * 1 Jul 2011 Drying chambers 25 * 1 Jul 2011 Elevators/lowerators (including loaders/unloaders) 15 * 1 Jul 2011 Racks (excluding racks fixed to drying chambers) 5 * 1 Jul 2011 Transfer car (incorporating finger cars) track works 15 * 1 Jul 2011 Transfer cars (incorporating finger cars) 15 * 1 Jul 2011 General assets: Control systems 10 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Plates 10 * 1 Jul 2011 Palletising and packaging assets: Cubing assets (including cubers, doublers and squeezers) 15 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Concrete roof tile manufacturing assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Applicator batching assets (including hoppers, mixers and tanks, but excluding batching assets for anti-scuff hot glue/max applicators and oil applicators) 15 * 1 Jul 2012 Applicators: Anti-scuff hot glue/wax 10 * 1 Jul 2012 General (including colour, sealer and sheen) 20 * 1 Jul 2012 Oil (excluding oil tanks) 10 * 1 Jul 2012 Bins 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Curing assets: Boilers 20 * 1 Jul 2012 Curing bays: Concrete 25 * 1 Jul 2012 Foam sandwich (incorporating insulated panel walls, roof and doors) 10 * 1 Jul 2012 Rackers/derackers (including loaders/unloaders) 20 * 1 Jul 2012 Racks (used in curing bays) 10 * 1 Jul 2012 Depalleters 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Hoppers 15 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Packaging assets: General (including collectors, compilers and cranes) 20 * 1 Jul 2012 Robots 10 * 1 Jul 2012 Shrink wrappers 10 * 1 Jul 2012 Strapping assets 10 * 1 Jul 2012 Wrapping assets 10 * 1 Jul 2012 Plates: General 7 * 1 Jul 2012 Trim (including plates used for barge and ridge tiles) 5 * 1 Jul 2012 Fibre cement building boards manufacturing assets: Curing assets: Autoclaves (incorporating rails) 30 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Chargers (including traversers) 15 * 1 Jul 2012 Trackwork 20 * 1 Jul 2012 Trolley chain hauling systems (incorporating chains, gearboxes, motors and tappets) 15 * 1 Jul 2012 Trolley transfer platforms (including transversals) 20 * 1 Jul 2012 Trolleys (including trucks) used inside and outside autoclaves 10 * 1 Jul 2012 Trolleys (including trucks) used only outside autoclaves 20 * 1 Jul 2012 Tunnels (including steamers) 25 * 1 Jul 2012 Finishing line and packaging assets: Applicators (including coating and sealing applicators) 7 * 1 Jul 2012 Drying tunnels (including heating ovens) 10 * 1 Jul 2012 Machining assets (including sanding and trimming assets) 15 * 1 Jul 2012 Printers 5 * 1 Jul 2012 Robots 10 * 1 Jul 2012 General assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Dust collection assets 20 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Stackers/unstackers (including pilers/unpilers) 15 * 1 Jul 2012 Steel templates 7 * 1 Jul 2012 Manufacturing, trimming and pressing assets: Cranes (used to load boards into presses and unload boards from presses) 15 * 1 Jul 2012 Guillotines 20 * 1 Jul 2012 Hatschek machines (including tub machines) 25 * 1 Jul 2012 Presses 20 * 1 Jul 2012 Scrap return assets (including pulpers and shredders) 15 * 1 Jul 2012 Trimmers 20 * 1 Jul 2012 Storage, preparation and mixing assets: Ball mills 25 * 1 Jul 2012 Batching vessels (including feeding vessels) (excluding silica thickener vessels) 20 * 1 Jul 2012 Classifiers (including cyclones) 15 * 1 Jul 2012 Hoppers 20 * 1 Jul 2012 Hydropulpers 20 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Refiners 20 * 1 Jul 2012 Storage tanks (including silica thickener vessels) 25 * 1 Jul 2012 Prefabricated concrete product manufacturing assets: Air compressors 10 * 1 Jul 2013 Automated panel manufacturing assets: Automated trowel machines (incorporating crane and trowel) 15 * 1 Jul 2013 Concrete distribution stations: Distributors 10 * 1 Jul 2013 Flying buckets 10 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Curing chambers 25 * 1 Jul 2013 Laser beam alignment systems 10 * 1 Jul 2013 Pallet cleaning machines 15 * 1 Jul 2013 Pallet receivable stands (excluding pallet vibrating stands) 20 * 1 Jul 2013 Pallet transport systems: Pallet drive mechanisms (incorporating drive units, motors, sensors and wheels) 10 * 1 Jul 2013 Track work 20 * 1 Jul 2013 Transversals (including continuous transfer wagons) 10 * 1 Jul 2013 Pallet vibrating stands 10 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Rack feeders 15 * 1 Jul 2013 Shutter cleaning machines 15 * 1 Jul 2013 Shutter transporting assets (including automated roller conveyors) 15 * 1 Jul 2013 Shutters 8 * 1 Jul 2013 Turning machines (including flippers and tilting assets) 20 * 1 Jul 2013 Buckets (including kibbles, skips and tippers) 6 * 1 Jul 2013 Casting tables 10 * 1 Jul 2013 Concrete manufacturing assets: Bins (excluding concrete bins) 15 * 1 Jul 2013 Conveyors 20 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Mixers 15 * 1 Jul 2013 Concrete testers 10 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Lifting gear (including chains, lugs and swivels) 7 * 1 Jul 2013 Moulds 10 * 1 Jul 2013 Pipe manufacturing assets: Cage machines 20 * 1 Jul 2013 Load testers 25 * 1 Jul 2013 Moulds 7 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Pipe making machines 20 * 1 Jul 2013 Prestressing assets 10 * 1 Jul 2013 Shutter saws 7 * 1 Jul 2013 Steel cutters and benders 7 * 1 Jul 2013 Trowel machines 4 * 1 Jul 2013 Work tables 10 * 1 Jul 2013 Silos 30 * 1 Jul 2012 Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 Iron smelting and steel manufacturing (21100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used in common in iron smelting and steel manufacturing processes: Automated guided vehicles (AGVs) 20 * 1 Jul 2010 CCTV system 3 * 1 Jul 2010 Coil cars (including hydraulic sliding floor plates) 13 * 1 Jul 2010 Coil car tracks and rails 7 * 1 Jul 2010 Control systems assets: Instruments (including temperature probes, control panels, gas analysers, location sensors, carbon monoxide monitors, pressure controls, temperature controls, pyrometers, strip position sensors, gamma ray detectors, hot metal detectors, x-ray gauges, width gauges, thickness gauges) 7 * 1 Jul 2010 Programmable logic controllers (PLCs) and distributed control systems (DCS) 10 * 1 Jul 2010 Uninterruptible power supplies (UPS) 5 * 1 Jul 2010 Cranes and gantries 20 * 1 Jul 2010 Electricity distribution, generation or transmission assets: Aerials or underground cables 30 * 1 Jul 2010 Electronic protection relays 10 * 1 Jul 2010 High voltage switchgear 25 * 1 Jul 2010 Transformers 20 * 1 Jul 2010 Use any relevant determinations made in Electricity supply (26110 to 26400) for any other electricity distribution, generation or transmission assets Gasometers 30 * 1 Jul 2010 Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail freight and passenger transport services (47100 to 47200) Rolls for mill roll stands (including roughing mill rolls, finishing mill rolls and skin conditioning mill rolls) 2 * 1 Jul 2010 Roller tables (incorporating gearboxes, motors, drives, rolls, table frames, aprons, side guards and foundations) 15 * 1 Jul 2010 Scale or transfer car rail tracks and turntables 20 * 1 Jul 2010 Scale or transfer cars (incorporating cable reel and drive units) 20 * 1 Jul 2010 Ship ore unloaders 20 * 1 Jul 2010 Slag processing assets: Crushers 20 * 1 Jul 2010 Granulators 15 * 1 Jul 2010 Slag pots 20 * 1 Jul 2010 Slag pot carriers 10 * 1 Jul 2010 Stacks (including flare off stacks (incorporating burners and derricks)) 20 * 1 Jul 2010 Stackers, reclaimers, stacker/reclaimers and sequencers 25 * 1 Jul 2010 Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: BOS vessels (incorporating motors, gearboxes, bull gear, vessel, torsion bar, lube pumps, pulse generators, tacho generators, brakes, limit switches, pressure switches and support structures) 10 * 1 Jul 2010 Desulphurising lances (incorporating masts, winch control boxes, hydraulic cylinders carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Electric arc furnaces (EAFs) 10 * 1 Jul 2010 Electrode control arms 10 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Electrostatic precipitators 15 * 1 Jul 2010 Primary and secondary scrubbers (incorporating support structure and spray systems) 20 * 1 Jul 2010 Waste gas radiation cooling systems (incorporating water sprays and ducts) 20 * 1 Jul 2010 Waste gas extractor fans and silencers 20 * 1 Jul 2010 Flux making assets: Kiln contact coolers (including agitator, agitator hydraulic system and rotary valves) 15 * 1 Jul 2010 Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Lime kiln discharge conveyors (incorporating structures, belts, pulleys, motors and gearboxes) 15 * 1 Jul 2010 Lime kilns (incorporating rollers, tyres, support structures, drives, motors and gearboxes) 25 * 1 Jul 2010 Raw material crushers and ball mills 15 * 1 Jul 2010 Grinders (incorporating motors, drive pullies and belts, drive shafts, roller crusher units and whizzer separators) 15 * 1 Jul 2010 Heat shielding for vessels incorporating supports 30 * 1 Jul 2010 Hot metal pots 20 * 1 Jul 2010 Lance pumps and motor assemblies 15 * 1 Jul 2010 Liquid oxygen lances (incorporating carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Liquid oxygen supply pipes 10 * 1 Jul 2010 Materials handling assets: Air blowers 15 * 1 Jul 2010 Bins 20 * 1 Jul 2010 Bucket elevators 20 * 1 Jul 2010 Conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Cyclones 10 * 1 Jul 2010 Hoppers, weigh hoppers, chutes, silos 20 * 1 Jul 2010 Scrap metal buckets, skips and stands 20 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Vibro feeders 15 * 1 Jul 2010 Vibrators 15 * 1 Jul 2010 Weighbridges (incorporating load cells) 20 * 1 Jul 2010 Pneumatic air tube systems (incorporating blower units) 20 * 1 Jul 2010 Scull breakers 10 * 1 Jul 2010 Secondary treatment assets: Composition adjustment stations (including Injection Reheating Up Temperature (IRUT) stations incorporating snorkels, support structures and motors) 20 * 1 Jul 2010 Ladle metallurgical furnaces (LMFs) 20 * 1 Jul 2010 Vacuum degassers (incorporating steam pumps and vacuum pumps) 10 * 1 Jul 2010 Slag rakes 10 * 1 Jul 2010 Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) 20 * 1 Jul 2010 Sub or sampling lances (incorporating motors, drives, gearboxes, limit switches, over speed switches, drums, cables and slow motors) 10 * 1 Jul 2010 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Launder distribution and collection systems 15 * 1 Jul 2010 Pipes and pipelines: Slurry disposal pipelines 15 * 1 Jul 2010 Water pipes 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps (including slurry disposal pumps) 15 * 1 Jul 2010 Settling ponds 30 * 1 Jul 2010 Tanks: Conditioner, slurry, polymer, liquid flocculants and mixer tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Blast furnace assets: Cast house assets: Cast house floor iron and slag runner systems, covers, and tilting spouts 5 * 1 Jul 2010 Cast house structure 40 * 1 Jul 2010 Common hydraulic systems 15 * 1 Jul 2010 Manipulators 15 * 1 Jul 2010 Mud guns 15 * 1 Jul 2010 Taphole drills 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Chimney mains 30 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Dust catchers (incorporating supporting structures) 15 * 1 Jul 2010 Excess gas bleeder systems 20 * 1 Jul 2010 Furnace top recovery turbine systems (incorporating hydraulic system, inlet and outlet mains and valves) 20 * 1 Jul 2010 Scrubbers (incorporating support structure and spray systems) 15 * 1 Jul 2010 Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics 15 * 1 Jul 2010 Waste gas collector mains and ducts 15 * 1 Jul 2010 Furnace proper assets: Furnace charging tops (incorporating charging valves and hydraulics) 15 * 1 Jul 2010 Furnace elevators 15 * 1 Jul 2010 Furnace shells (incorporating hearths, refractory linings, staves, probes, profile meters and sondes) 15 * 1 Jul 2010 Furnace support assets (including maintenance platforms and control and switch rooms) 15 * 1 Jul 2010 Furnace support structure (incorporating foundations) 40 * 1 Jul 2010 Hot blast system assets: Cold blast mains (incorporating snorts and mixer valves) 15 * 1 Jul 2010 Hot blast mains (incorporating bustle mains, back draught mains and tuyere stock) 15 * 1 Jul 2010 Stoves (incorporating refractory, shell, foundations, fan and valves) 30 * 1 Jul 2010 Stoves mixed gas main systems 15 * 1 Jul 2010 Materials handling assets: Furnace charging bins 15 * 1 Jul 2010 Furnace charging conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Furnace charging skip hoist 20 * 1 Jul 2010 Furnace charging skip tracks 30 * 1 Jul 2010 Furnace charging skips 15 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Torpedo cars 17 * 1 Jul 2010 Water treatment assets: Basins 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Valves and other non-pipe fittings 8 * 1 Jul 2010 Water distribution systems 10 * 1 Jul 2010 Water pumps 10 * 1 Jul 2010 Coke making assets: Coal screening assets: Crushers 20 * 1 Jul 2009 Hammer mills 15 * 1 Jul 2009 Hydrowashers 20 * 1 Jul 2009 Primary, secondary and tertiary screens and chutes 10 * 1 Jul 2009 Coke ovens batteries assets: Breeze basins 30 * 1 Jul 2009 Charging car rails 20 * 1 Jul 2009 Charging cars 20 * 1 Jul 2009 Coke ovens batteries (including ovens, doors, individual oven gas off takes from supply and extraction mains) 30 * 1 Jul 2009 Coke ploughs 15 * 1 Jul 2009 Coke transfer cars 25 * 1 Jul 2009 Coke wharves (including concrete end barriers and skids) 30 * 1 Jul 2009 Hot car spur lines 30 * 1 Jul 2009 Hot cars (incorporating locomotive, wagon, tray and bogies) 15 * 1 Jul 2009 Quenchers (incorporating stack structures, water tanks, pipes, pumps, sprays, pneumatic systems and water pump pits) 15 * 1 Jul 2009 Ram tracks and live rails 30 * 1 Jul 2009 Rams 30 * 1 Jul 2009 Coke ovens gas by-products assets: Acid compound assets: Acid compound structures, pumps, overflow and storage tanks 15 * 1 Jul 2009 Ammonia absorbers (including pumps, ammonia storage tanks, and distribution pipes including valves) 15 * 1 Jul 2009 Ammonia plant assets: Ammonia incinerators, ammonia stills, tanks, decanters, pumps, condensers (including support structures, stacks) 15 * 1 Jul 2009 Benzine, toluene and xylene plant assets: Distillation columns, dephlegorators, pumps, tanks, coolers, condensers and pre heaters 30 * 1 Jul 2009 Benzol scrubbers (including pumps and distribution pipe work including valves) 35 * 1 Jul 2009 Exhausters (including support structures and hydraulic systems) 5 * 1 Jul 2009 Final coolers 35 * 1 Jul 2009 Napthalene plant assets: Sludge tanks, pre heaters, distillation columns, tanks, decanters, condensers, and pumps 35 * 1 Jul 2009 Primary cooler assets: Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 40 * 1 Jul 2009 Sulphate plant assets: Feed tanks, evaporators, centrifuge units, conveyors (including belts, structures, drives and chutes, jet condensers, hot water tanks, driers including chutes, drives, and support structures, pumps, vibrating screens, cyclones, and scraper conveyors) 10 * 1 Jul 2009 Tar plant assets: Decanters, make tanks (incorporating scrapers and drives, storage tanks, steam and electric pumps, liquor tank and strainers) 15 * 1 Jul 2009 Tar precipitators 20 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Baghouses 20 * 1 Jul 2009 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 20 * 1 Jul 2009 Dust collection systems, dust drop out boxes and dust disposal rotary valves (incorporating motors and gearboxes) 20 * 1 Jul 2009 Fume extraction hoods 20 * 1 Jul 2009 Waste gas collector mains and ducts 25 * 1 Jul 2009 Materials handling assets: Bins (including furnace coke, dust disposal bins) 20 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 15 * 1 Jul 2009 Conveyor systems transfer houses 15 * 1 Jul 2009 Feed bunkers 15 * 1 Jul 2009 Motorised feeders 15 * 1 Jul 2009 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 25 * 1 Jul 2009 Hot strip mill assets: Coil and slab weighers 15 * 1 Jul 2010 Coil box and crop shear assets: Coil boxes (incorporating side guard drives and transfer mechanism assemblies) 8 * 1 Jul 2010 Coil box shear and scale breakers 17 * 1 Jul 2010 Crop shears (incorporating assemblies and main drive motors) 17 * 1 Jul 2010 Crop shear maintenance jigs and pinch rolls 15 * 1 Jul 2010 Transfer bed oxy cutting stations 15 * 1 Jul 2010 Coil handling assets: Cooling tunnel ventilation fans 10 * 1 Jul 2010 Cooling tunnel conveyors 13 * 1 Jul 2010 Marking machines 15 * 1 Jul 2010 De-scaling systems (incorporating scale breakers, nozzles, pipe works, valves and high pressure pumps) 10 * 1 Jul 2010 Down coiler assets (including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drives)) 15 * 1 Jul 2010 Finishing mill assets: Finishing mill flumes 20 * 1 Jul 2010 Finishing mills (incorporating mill stands, side guides, strippers, screw downs, drive shafts, pinion boxes, main drive motors, transformers, loopers, grease systems, oil circulation systems, and hydraulic systems) 20 * 1 Jul 2010 Laminar flow cooling systems 15 * 1 Jul 2010 Mill roll shop assets: Bearing washing machines 10 * 1 Jul 2010 Chuck changers 15 * 1 Jul 2010 Floor plate or checker plate machines 15 * 1 Jul 2010 Roll grinders 15 * 1 Jul 2010 Roll lathes 20 * 1 Jul 2010 Roll racks and sleds 20 * 1 Jul 2010 Reversing roughing mill assets: Reversing roughing mills (incorporating mill stands, entry side guards, delivery side guards, main drive motors and hydraulic systems) 20 * 1 Jul 2010 Vertical edgers (incorporating drive motors, gearboxes and edger adjustments) 20 * 1 Jul 2010 Roll changing assets 20 * 1 Jul 2010 Scale scrapers 15 * 1 Jul 2010 Skin pass mill assets: Skin pass mills (incorporating mill entry assets,gap control and auxiliary hydraulics, main drive motors, payoff reel, un-coiler mandrels and re-coiler mandrels) 20 * 1 Jul 2010 Tension reels and belt wrappers 15 * 1 Jul 2010 Laser systems mill entry 5 * 1 Jul 2010 Slab tracking systems 5 * 1 Jul 2010 Strapping machines (including radial and circumferential) 13 * 1 Jul 2010 Walking beam furnace assets: Air dilution manifolds 20 * 1 Jul 2010 Air ducts 10 * 1 Jul 2010 Coke ovens gas systems 15 * 1 Jul 2010 Cold combustion air systems 20 * 1 Jul 2010 Dilution blowers 10 * 1 Jul 2010 Extractors 10 * 1 Jul 2010 Furnaces (incorporating structure, charging machines with synchronising drive trains, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Nitrogen purge systems 15 * 1 Jul 2010 Tracking lasers (incorporating cables and adapters) 5 * 1 Jul 2010 Pellet making assets: Balling assets: Balling drums 20 * 1 Jul 2010 Bentonite tanks 20 * 1 Jul 2010 Mixers 20 * 1 Jul 2010 Seed screens 10 * 1 Jul 2010 Cooler assets: Cooler fans 10 * 1 Jul 2010 Annular coolers (incorporating pans, pan conveyors and drives) 25 * 1 Jul 2010 Roller screens 10 * 1 Jul 2010 Dewatering assets: Launders 20 * 1 Jul 2010 Pressure filter pumps 5 * 1 Jul 2010 Process water tanks 20 * 1 Jul 2010 Return water pipes 20 * 1 Jul 2010 Slurry feed pipes 10 * 1 Jul 2010 Slurry pumps 10 * 1 Jul 2010 Slurry tanks (incorporating agitators) 15 * 1 Jul 2010 Sumps 20 * 1 Jul 2010 Thickeners (incorporating tanks, rakes and access platforms) 20 * 1 Jul 2010 Vertical plate pressure filters (incorporating filters, plates, membranes, water sprays, ladders, bomb bay doors) 20 * 1 Jul 2010 Emissions control assets: Compressors 20 * 1 Jul 2010 Dust collection system 20 * 1 Jul 2010 Multi-cone 20 * 1 Jul 2010 Scrubbers 20 * 1 Jul 2010 Waste gas collector mains and ducts 20 * 1 Jul 2010 Waste gas extractor fans 20 * 1 Jul 2010 Fluxing tanks 20 * 1 Jul 2010 Grinding mills 15 * 1 Jul 2010 Induration assets: Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Rotary kilns (incorporating bearings, drive gear and drive system) 30 * 1 Jul 2010 Travelling grates (incorporating motors, gearboxes or drives and rollers) 30 * 1 Jul 2010 Waste heat recovery ducts 15 * 1 Jul 2010 Waste heat recovery fans 10 * 1 Jul 2010 Materials handling assets: Conveyor systems (incorporating structures, belts, gearboxes and motors): Conveyors to and from balling drums 20 * 1 Jul 2010 Filter cake conveyors 20 * 1 Jul 2010 Finished pellet conveyor 20 * 1 Jul 2010 Flux bins 20 * 1 Jul 2010 Roller feeders 10 * 1 Jul 2010 Table feeders 10 * 1 Jul 2010 Vibrating feeders 10 * 1 Jul 2010 Weigh feeders 10 * 1 Jul 2010 Plate mill assets: Cold levellers (incorporating motor, gearbox spindles, hydraulic traverse cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) 30 * 1 Jul 2010 De-scaling boxes (incorporating sprays, mechanicals, control valves pipe work after isolation valves, de-scaling box table rolls, tables, chains, covers, side guides and covers) 10 * 1 Jul 2010 Edgers (incorporating motors, hydraulic controls, mechanical controls, anvil (carryover table), hand rails and walkways) 20 * 1 Jul 2010 Furnace entry skids 20 * 1 Jul 2010 Furnaces (incorporating slab pushers, bumpers, pyrometers, off takes from king valve to outlets and all structures and equipment from after entry skids up to and including circular apron skids) 20 * 1 Jul 2010 Hot levellers (incorporating motors, gearboxes, spindles, rolls, leveller AGC capsules, screws, crowning device, de-scaling header and valves) 20 * 1 Jul 2010 Inter-roll stand cooling sprays 15 * 1 Jul 2010 Reversing finishing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Reversing roughing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Rope driven cooling transfer bed 20 * 1 Jul 2010 Shears (including crop, divide, scrap, rotary trim, guillotine and end shears) 20 * 1 Jul 2010 Slab sizing systems (incorporating side guard measuring devices and stands, slab sizing unit supports, cameras and light banks) 5 * 1 Jul 2010 Turnover inspection table (incorporating barriers and hydraulics) 20 * 1 Jul 2010 Walking beam cooling beds (incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics) 20 * 1 Jul 2010 Primary metal product casting assets: Continuous casting machines (incorporating turrets, tundishes (incorporating lids and cassettes), tundish cars, moulds, dummy bars, segments, oscillators, rolls, water sprays, hydraulics, motors and gearboxes): Billet casters 17 * 1 Jul 2010 Combination casters 17 * 1 Jul 2010 Slab casters 17 * 1 Jul 2010 Cooler transfer arms (incorporating motors, gearboxes and drive shafts) 17 * 1 Jul 2010 Crop removal machines 20 * 1 Jul 2010 Cut to length machines and torch cutters 15 * 1 Jul 2010 De-burring machines (incorporating fixed drives) 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 15 * 1 Jul 2010 Dedusting ducts and mains 15 * 1 Jul 2010 Steam exhaust fans 10 * 1 Jul 2010 Hydraulic shears 17 * 1 Jul 2010 Materials handling assets: Conveyor systems (including structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Mould powder bins 23 * 1 Jul 2010 Screw feeders 15 * 1 Jul 2010 Scarfing machines (incorporating catenary system of hoses, power supply cables and support structures) 20 * 1 Jul 2010 Slab or billet cooler tanks (incorporating grid stands) 30 * 1 Jul 2010 Slab or billet marking machines 17 * 1 Jul 2010 Transfer beds 17 * 1 Jul 2010 Up-enders (including hydraulics) 17 * 1 Jul 2010 Walking beam cooling beds and run out tables 17 * 1 Jul 2010 Water treatment assets: Basins and ponds 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Gravel and sand filters 25 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Pipelines: Water pipelines 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps: Water pumps 10 * 1 Jul 2010 Chemical dosing pumps 5 * 1 Jul 2010 Skimmers and scrapers 15 * 1 Jul 2010 Tanks: Sludge, chemical storage and dosing tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Rod, bar, structural and rail mill assets: Controlled tempering quenching cars 10 * 1 Jul 2010 Cut to length machines 17 * 1 Jul 2010 De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) 10 * 1 Jul 2010 Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Furnace charging skids 20 * 1 Jul 2010 Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Shears (incorporating motors and drives) 17 * 1 Jul 2010 Stacker/bundlers 12 * 1 Jul 2010 Straighteners 20 * 1 Jul 2010 Walking beam cooling beds 20 * 1 Jul 2010 Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Sinter making assets: Cooler assets: Cooler fans 10 * 1 Jul 2009 Coolers (incorporating pan conveyors and drives) 25 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Activated carbon packed bed filters 15 * 1 Jul 2009 Dedusting fans 10 * 1 Jul 2009 Electrostatic precipitators and scraper chains 20 * 1 Jul 2009 Waste gas collector mains and ducts 20 * 1 Jul 2009 Feed sequence assets: Feed rolls 7 * 1 Jul 2009 Mixing and rolling drums 30 * 1 Jul 2009 Materials handling assets: Belt weighers 5 * 1 Jul 2009 Bins: Coke bins 15 * 1 Jul 2009 Ore bins 23 * 1 Jul 2009 Sinter bins 17 * 1 Jul 2009 Chutes 15 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 17 * 1 Jul 2009 Feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Sinter 17 * 1 Jul 2009 Weigh feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Strand assets: Ignition furnaces (incorporating associated air and gas mains) 15 * 1 Jul 2009 Preheat hoods (incorporating waste heat recovery fans and mains) 7 * 1 Jul 2009 Spike roll crushers (incorporating bogey flex, electric motors, primary gearboxes, fluid couplings, grillage bars and crash decks) 10 * 1 Jul 2009 Strand structures and drives (including conveyors, wind legs and dust troughs) 20 * 1 Jul 2009 Water treatment assets: Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2009 Steel railway track product manufacturing assets: Steel railway clip manufacturing assets: Anti-corrosion dip tanks 20 * 1 Jul 2011 Coil transfer arms (incorporating motors, gearboxes and drive shafts) 15 * 1 Jul 2011 End spades 20 * 1 Jul 2011 Gas temper furnaces 20 * 1 Jul 2011 Induction heaters 20 * 1 Jul 2011 Noise reduction enclosures 30 * 1 Jul 2011 Presses 20 * 1 Jul 2011 Quench systems (incorporating heat exchangers, transfer arms, tanks, pipes and pumps) 20 * 1 Jul 2011 Shears 20 * 1 Jul 2011 Tooling 15 * 1 Jul 2011 Transfer systems (incorporating flat bed transfer table) 30 * 1 Jul 2011 Quality control test rigs 30 * 1 Jul 2011 Materials handling assets: Conveyor systems 20 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Racks for storage 20 * 1 Jul 2011 Weigh scales 15 * 1 Jul 2011 Water treatment assets: Cooling towers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Steel railway sleeper manufacturing assets: Crop shear and presses 20 * 1 Jul 2011 Form presses 20 * 1 Jul 2011 Punch presses 20 * 1 Jul 2011 Steel strip metallic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Air knife assemblies 13 * 1 Jul 2010 Crop shears 17 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Horizontal air coolers (incorporating ducting fans and nozzles) 15 * 1 Jul 2010 Horizontal furnaces 20 * 1 Jul 2010 Levellers (incorporating gearboxes and drives) 15 * 1 Jul 2010 Metal coating pots 15 * 1 Jul 2010 Passivators (incorporating tanks and pumps) 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Pot hardware (incorporating zinc roll frames and roll assemblies) 13 * 1 Jul 2010 Pre melt pots 5 * 1 Jul 2010 Quench systems (incorporating rolls, spray bars and tanks) 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Resin coaters 15 * 1 Jul 2010 Scrapers 13 * 1 Jul 2010 Skin conditioning mills (incorporating entry and exit tension rolls) 20 * 1 Jul 2010 Steering rolls and bridles (incorporating motors, gearboxes and rolls) 15 * 1 Jul 2010 Vertical air coolers (incorporating ducting, fans and motors) 15 * 1 Jul 2010 Vertical preheat furnaces 15 * 1 Jul 2010 Welders 17 * 1 Jul 2010 Steel strip organic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Banders 15 * 1 Jul 2010 Branders 10 * 1 Jul 2010 Chemical rinsing, cleaning and pre-treatment assets 15 * 1 Jul 2010 Cooler and cooling assets 15 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Finishing assets 15 * 1 Jul 2010 Inspection assets 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Primer and main coaters 13 * 1 Jul 2010 Quench systems 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Shears 15 * 1 Jul 2010 Stitchers 17 * 1 Jul 2010 Tin-plating mill assets: Accumulators and loopers 17 * 1 Jul 2011 Acid and alkaline cleaning baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011 Batch annealing assets: Annealing furnaces 6 * 1 Jul 2011 Bases 4 * 1 Jul 2011 Convector plates 4 * 1 Jul 2011 Inner covers 4 * 1 Jul 2011 Cold reduction mills 20 * 1 Jul 2011 Continuous annealing furnaces 15 * 1 Jul 2011 Crop shears 15 * 1 Jul 2011 Dryers 15 * 1 Jul 2011 Electro plating baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011 Pickling tanks (including scrubbing units and rolls and electrical grids) 13 * 1 Jul 2011 Preheat furnaces 20 * 1 Jul 2011 Recoilers, bridles and uncoilers 15 * 1 Jul 2011 Rinse tanks 15 * 1 Jul 2011 Side trimmers 15 * 1 Jul 2011 Temper mills 20 * 1 Jul 2011 Tension control system (including steering) 10 * 1 Jul 2011 Welders 17 * 1 Jul 2011 Alumina production (21310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): Bauxite crushing and handling assets: Conveyors 30 * 1 Jan 2003 Crushing assets 30 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Stockpile reclaimers, stackers and stacker/reclaimers 30 * 1 Jan 2003 Train loading assets (including conveyors, product bins and towers) 30 * 1 Jan 2003 Bauxite residue disposal assets: Initial containment areas 20 1 Jan 2001 Mudlakes 10 1 Jan 2001 Calcination assets: Calciners and kilns 25 * 1 Jan 2003 Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) 30 * 1 Jan 2003 Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) 30 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) 30 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) 15 * 1 Jan 2003 Pipework (including slurry pipes) 30 * 1 Jan 2003 Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) 30 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets (including switchgear and transformers) 30 * 1 Jan 2003 Aluminium smelting (21320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Anode baking assets (including crucibles and furnaces) 20 * 1 Jan 2003 Anode (green) pasting assets: Crushing assets 30 * 1 Jan 2003 Mixing and forming assets 15 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) 20 * 1 Jan 2003 Compressors 20 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Cranes and gantries (including cell tending machines) 20 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Materials handling assets: Anode transport vehicles and hot metal carriers 10 * 1 Jan 2003 Generally (including conveyors, silos and stockpile reclaiming assets) 30 * 1 Jan 2003 Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) 20 * 1 Jan 2003 Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) 25 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets: Generally (including switchgear and transformers) 30 * 1 Jan 2003 Rectiformers 20 * 1 Jan 2003 Non-ferrous metal casting (21410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal casting assets (non-ferrous eg aluminium, brass and magnesium): Cooling assets (including tables, conveyors, towers) 15 * 1 Jan 2004 Deodorising machines/fume extraction systems 15 * 1 Jul 2013 Die casting machines (including high pressure, low pressure and gravity type machines) 15 * 1 Jan 2004 Die tools (moulds used for casting) 4 * 1 Jan 2004 Heating assets: Degassing assets 5 * 1 Jan 2004 Furnaces (including dosing, holding and melting) 15 * 1 Jan 2004 Heat treatment baskets 5 * 1 Jan 2004 Heat treatment ovens 20 * 1 Jan 2004 Ingot pre-heaters 20 * 1 Jan 2004 Quenching tanks 20 * 1 Jan 2004 Impregnation machines 10 * 1 Jul 2013 Machining/finishing assets: Blast machines (including shot, sand, bead) 20 * 1 Jan 2004 CNC lathes 10 * 1 Jan 2004 CNC machining centres 10 * 1 Jan 2004 CNC milling machines 10 * 1 Jan 2004 Drilling machines 15 * 1 Jan 2004 Linishing belt machines 10 * 1 Jan 2004 Trim presses (hydraulic type and crank type) 15 * 1 Jan 2004 Trim tools used in trim press machines 4 * 1 Jan 2004 Vibrating machines (including rumbling and knock out machines 10 * 1 Jan 2004 Materials handling conveyors 10 * 1 Jan 2004 Molten metal transfer ladles 3 * 1 Jan 2004 Paint line conveyors 15 * 1 Jan 2004 Robots 10 * 1 Jan 2004 Sand casting assets: Core boxes 4 * 1 Jan 2004 Core making machines (core blowers) 15 * 1 Jan 2004 Gas generators for sand curing 15 * 1 Jan 2004 Sand core dies 7 * 1 Jul 2013 Sand core making machines 15 * 1 Jul 2013 Testing assets: Co-ordinate measurement machines 10 * 1 Jan 2004 Leak and pressure testing machines 4 * 1 Jan 2004 Spectrometers 10 * 1 Jan 2004 X-ray machines 15 * 1 Jan 2004 Tinsmiths' plant 20 1 Jan 2001 Fabricated metal product manufacturing (22100 to 22990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Galvanising plant 10 1 Jan 2001 Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Nail manufacturing plant 20 1 Jan 2001 Saw-making plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Steel coil roll forming, slitting and blanking and sheet metal forming (22210 to 22290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Steel coil blanking or shear line assets: Coil cars (including stationary coil cars) 15 * 1 Jul 2012 Cut to length shears and guillotines 15 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 Grip feeders 10 * 1 Jul 2012 Levellers 15 * 1 Jul 2012 Meter wheels 7 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Scissor lifts 15 * 1 Jul 2012 Stackers 15 * 1 Jul 2012 Steel coil roll forming assets: Auto banders 10 * 1 Jul 2012 Closed section induction welders 15 * 1 Jul 2012 Closed section laser welders 10 * 1 Jul 2012 CNC laser cutting units 10 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil joining welding units 15 * 1 Jul 2012 Coil levellers and straighteners 15 * 1 Jul 2012 Coil magazines 15 * 1 Jul 2012 Coil tilters 15 * 1 Jul 2012 Coil tilting coil cars 15 * 1 Jul 2012 Control systems assets: Motion controllers 10 * 1 Jul 2012 Programmable logic controllers (PLCs) 10 * 1 Jul 2012 Potentiometers 5 * 1 Jul 2012 Variable speed drives (VSDs) 10 * 1 Jul 2012 Control systems (including roll former control systems (incorporating end coders), de-coiler/un- coiler control systems and snubber control systems) 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Embossing units 5 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 In-line presses and punches 15 * 1 Jul 2012 In-line printers and labellers 7 * 1 Jul 2012 Metal saws: Band saws 10 * 1 Jul 2012 Rotary cut off saws 10 * 1 Jul 2012 Roll former tooling 8 * 1 Jul 2012 Roll formers (incorporating entry guides, fixed and height adjustable pinch rollers, drive motor and gearboxes, base and power supply unit): Fixed 15 * 1 Jul 2012 Mobile 10 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Shears and guillotines 15 * 1 Jul 2012 Snubbers (incorporating drives, motors and gearboxes) 15 * 1 Jul 2012 Strip lubricators 10 * 1 Jul 2012 Support assets: Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Engineering workshop assets: CNC and NC lathes 10 * 1 Jul 2012 Drilling machines 10 * 1 Jul 2012 Keyway broaching presses 15 * 1 Jul 2012 Guard lights (incorporating red eye guard lights and stands) 7 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Spreader bars 10 * 1 Jul 2012 Manual strapping machines 7 * 1 Jul 2012 Measuring assets (including micrometers, protractors, tapes, and vernier callipers) 7 * 1 Jul 2012 Perimeter fencing 15 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Stackers (drop and suction) 15 * 1 Jul 2012 Stretch wrappers 10 * 1 Jul 2012 Tunnel guarding (including safety cages) 15 * 1 Jul 2012 Steel coil slitting assets: Anti-flutter rolls 10 * 1 Jul 2012 Auto banders (incorporating conveyors, strapping heads, coil lift systems, strapping dispensers, accumulators and controls) 10 * 1 Jul 2012 Carryover tables 15 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil stacking systems 20 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 De-coiler/un-coiler edge guides 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Downenders (incorporating conveyors, hydraulics and controls) 20 * 1 Jul 2012 Entry and exit coil carousels/capstans 20 * 1 Jul 2012 Entry shears 15 * 1 Jul 2012 Exit edge guides 10 * 1 Jul 2012 Exit feed up units (incorporating deflector and lift rolls, shears, separators, tables and traverse drives) 20 * 1 Jul 2012 Exit turnstile/coil stackers 20 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Magnet cranes 20 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Main hydraulic power pack (incorporating interconnecting pipe work to valve stands) 15 * 1 Jul 2012 Pallet conveyor monorails 10 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Perimeter guarding 15 * 1 Jul 2012 Pinch rollers/breakers 20 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Re-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers, and brakes) 15 * 1 Jul 2012 Scrap baller 15 * 1 Jul 2012 Scrap chopper bins and carriages 20 * 1 Jul 2012 Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Scrap choppers 20 * 1 Jul 2012 Separator blades 10 * 1 Jul 2012 Slitter tooling (incorporating blades, rubbers and spacers) 5 * 1 Jul 2012 Slitting head building stations (incorporating rotating rigs) 20 * 1 Jul 2012 Slitting head entry side guides 10 * 1 Jul 2012 Slitting heads (incorporating electric motors, gearboxes and drive shafts) 15 * 1 Jul 2012 Tension units (incorporating entry and exit quadrants, rolls, separators, drag pads, motors, gearboxes and drives) 15 * 1 Jul 2012 Weighing scales (incorporating load cells and controls) 20 * 1 Jul 2012 Steel sheet metal forming assets: Blankers 15 * 1 Jul 2012 Brake presses 20 * 1 Jul 2012 CNC multi head combined slitter/blankers 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Folders 10 * 1 Jul 2012 Guillotines 15 * 1 Jul 2012 Mini slitters 15 * 1 Jul 2012 Boiler, tank and other heavy gauge metal container manufacturing (22310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sheet metal tanks manufacturing assets: Band saws 5 * 1 Jul 2012 Coil holders 10 * 1 Jul 2012 Curving rollers 10 * 1 Jul 2012 Drilling machines (including bench and radial drills) 5 * 1 Jul 2012 Gang and turret punching machines 15 * 1 Jul 2012 Hand tools 5 * 1 Jul 2012 Hoists: Electric 5 * 1 Jul 2012 Hydraulic 15 * 1 Jul 2012 Hooks (including c-hooks and slinger hooks) 5 * 1 Jul 2012 Jib cranes 15 * 1 Jul 2012 Laser cutters 7 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Pallet jacks 10 * 1 Jul 2012 Plate grabs 5 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Riveting machines 15 * 1 Jul 2012 Shears: Hand-held type 3 * 1 Jul 2012 Guillotine type 15 * 1 Jul 2012 Spreader bars 15 * 1 Jul 2012 Trolleys 5 * 1 Jul 2012 Welders 5 * 1 Jul 2012 Motor vehicle manufacturing (23110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): Ancillary and support assets: Air compressors 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts) - see Table B Warehouse and distribution centre equipment and machines Brake hose cleaning machines 10 * 1 Jul 2011 Calibration assets 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2011 Dust and fume extraction assets: Fixed extraction systems (incorporating ducting, extraction arms etc) 15 * 1 Jul 2011 Mobile 7 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Glycol and water mixing plant assets 15 * 1 Jul 2011 Hose reels 7 * 1 Jul 2011 Power supply assets (including generators) - use any relevant determinations made for Power supply assets in Table B Racks and shelving 20 * 1 Jul 2011 Stillages, storage bins tote boxes and trolleys 15 * 1 Jul 2011 Storage tanks: Fuel storage tanks 20 * 1 Jul 2011 Gas storage tanks (including argon, compressed natural gas (CNG) and nitrogen gas storage tanks) 30 * 1 Jul 2011 Lubricant storage tanks 20 * 1 Jul 2011 Tooling: Dies (for press brakes) 12 * 1 Jul 2011 Jigs and fixtures 7 * 1 Jul 2011 Moulds (including fibreglass moulds) 7 * 1 Jul 2011 Vehicle platforms and runways (used in wheel alignment etc) 20 * 1 Jul 2011 Ventilation fans 20 * 1 Jul 2011 Waste oil collection and storage assets 10 * 1 Jul 2011 Waste water treatment assets: Meters 5 * 1 Jul 2011 Pipework 15 * 1 Jul 2011 Pumps 12 * 1 Jul 2011 Separators 15 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Water demineralising plant assets (including containers, pipework, pumps and reverse osmosis assets) 15 * 1 Jul 2011 Weighers: Fixed (weighbridges) 20 * 1 Jul 2011 Mobile 10 * 1 Jul 2011 Assembly and body shop assets: Adhesive mixing and dispensing assets 15 * 1 Jul 2011 Alignment, positioning and verification assets: Axle and frame alignment assets (including frame presses) 15 * 1 Jul 2011 Computer and laser based contact and non- contact devices (including 'Faro arms') 10 * 1 Jul 2011 Dumpy levels 7 * 1 Jul 2011 Coupling machines 15 * 1 Jul 2011 Power tool and rivet gun power packs and rigs 15 * 1 Jul 2011 Power tools: Nut runners (including cables and controllers) 7 * 1 Jul 2011 Others (including angle grinders, fastening tools, hand operated saws, rivet guns etc) - see Table B Power tools, hand tools Sawing machines (including aluminium cutting saws, bandsaws and cold saws) 12 * 1 Jul 2011 Welding assets: Automatic stud well bowl feeder units 10 * 1 Jul 2011 Hand held and portable spot welders (including transformers) 10 * 1 Jul 2011 MIG welders 15 * 1 Jul 2011 Stud welding machines 15 * 1 Jul 2011 TIG welders 15 * 1 Jul 2011 Vertical electric welders (pedestal welders) 15 * 1 Jul 2011 Welding reels 7 * 1 Jul 2011 Handling assets: Conveyors: Floor and in-floor conveyors (including belt conveyors, skid conveyors, skillet conveyors, slat conveyors, turntables etc) 15 * 1 Jul 2011 Monorails and overhead conveyors 20 * 1 Jul 2011 Cranes (including gantry cranes, overhead cranes and turnover cranes) 25 * 1 Jul 2011 Elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 67200), Elevating work platforms (EWPs) Forklift trucks (including pallet jacks, pallet stackers and reach trucks) - see Table B Forklifts Mobile hoists/floor cranes (including engine and radiator hoists) 15 * 1 Jul 2011 Pushers, rollers and tug units 10 * 1 Jul 2011 Vehicle hoists/lifters (including column lifters and post hoists) 25 * 1 Jul 2011 Paint shop assets: Booths and ovens: Generally (including baking/curing ovens, paint mixing booths/rooms, pre-treatment/sanding booths and wash down booths including cab degreasers) 20 * 1 Jul 2011 Spray booths and combination spray booth baking ovens 15 * 1 Jul 2011 Dip tank electro coating assets (including alkaline cleaner tanks, electro application tanks, surface conditioner tanks and water rinse tanks) 15 * 1 Jul 2011 Infrared paint dryers 7 * 1 Jul 2011 Paint proportioning assets: Electronic component proportioning systems 10 * 1 Jul 2011 Paint tinting and colour blending machines 5 * 1 Jul 2011 Press shop assets: Bending machines: Chassis rail/frame bending machines 20 * 1 Jul 2011 Folders (including pan brakes) 20 * 1 Jul 2011 Press brakes (brake presses) 25 * 1 Jul 2011 Tube benders 12 * 1 Jul 2011 Chassis rail drilling/punching machines: Chassis rail processing machines (incorporating drilling and profiling) 20 * 1 Jul 2011 Punching machines 20 * 1 Jul 2011 CNC milling machines 10 * 1 Jul 2011 CNC routing machines 10 * 1 Jul 2011 Drilling machines (bench drills, pedestal drills and pillar drills) 12 * 1 Jul 2011 Guillotine shears 20 * 1 Jul 2011 Lathes: CNC lathes 10 * 1 Jul 2011 Conventional or non-CNC lathes 15 * 1 Jul 2011 Plasma cutters 15 * 1 Jul 2011 Scribing and number stamping machines (including chassis number scribing/stamping machines and vehicle identification number stamping machines) 10 * 1 Jul 2011 Trim and final shop assets: Air conditioning charging units 10 * 1 Jul 2011 Brake testing units 20 * 1 Jul 2011 Bus and truck wash assets - see Table A Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets Electrical systems testing assets 15 * 1 Jul 2011 Fluid filling assets: Fluid filling machines (including coolant, fuel, lubrication and power steering fluid filling machines) 10 * 1 Jul 2011 Urea dispensing systems (incorporating intermediate bulk containers, hose reels, meters and pumps) 10 * 1 Jul 2011 Headlight aiming equipment 10 * 1 Jul 2011 Torque testing machines (including chassis dynamometers and engine dynamometers) 12 * 1 Jul 2011 Wheel alignment assets: Wheel alignment lasers 4 * 1 Jul 2011 Wheel alignment systems (incorporating alignment machines housing computer hardware and software, probes and sensors) 15 * 1 Jul 2011 Metal stamping and blanking assets: Ancillary assets (including building and services assets): Air compressors 15 * 1 Jul 2012 Air dryers 10 * 1 Jul 2012 Generally (including air conditioning assets, air cooling assets, fencing (removable), fire control and alarm assets, power supply assets) - use any applicable determination in Table B Steelwork structures (including access and storage platforms, bollards, ladders etc) 15 * 1 Jul 2012 Blanking and stamping press assets: Presses (including production presses and production supporting presses such as die spotting presses, tryout presses etc) 15 * 1 Jul 2012 Support assets (including decoilers, loaders, unloaders, pallet transfer, sheet feeders, crane savers etc) 15 * 1 Jul 2012 Die change over assets (die trailers, die trucks, die trolleys etc) 15 * 1 Jul 2012 Die racks 15 * 1 Jul 2012 Dies (stamping dies) 7 * 1 Jul 2012 Inspection and measuring assets (including accelerometers, accuracy measurement tools, desktop friction and wear testers, dualscopes and measuring and evaluation machines generally) 10 * 1 Jul 2012 Maintenance workshop and tool room assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Cutting machines (including gas cutters and plasma cutting machines) 10 * 1 Jul 2012 Exhaust fans 10 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Hand tools (including portable power tools, sealer guns and spray guns) 3 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks etc) 15 * 1 Jul 2012 Lifting equipment (including vertical elevators and hoists) 15 * 1 Jul 2012 Maintenance machines and tool room assets generally (including boring machines, folding machines, grinding machines, guillotines, hydraulic benders and presses, lapping machines, lathes, milling machines, NC machines and pipe threaders) 15 * 1 Jul 2012 Measuring assets (including height gauges, micrometers, surface measuring machines and vernier calipers) 10 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (including ARC welders, MIG welders and TIG welders) 10 * 1 Jul 2012 Pallets 10 * 1 Jul 2012 Production control systems 10 * 1 Jul 2012 Robots (including press tending robots, press transfer robots and pressed parts rack loading robots) 10 * 1 Jul 2012 Scrap metal baling assets (including balers and conveying systems) 15 * 1 Jul 2012 Steel coil and steel sheet handling assets: Automated guided vehicles (AGVs) (used in blank/stamped parts handling) 10 * 1 Jul 2012 Coil loaders (including hydraulic carts, lift tables and platforms) 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Forklifts - see Table B Overhead cranes and hoists 20 * 1 Jul 2012 Steel coil and steel sheet processing assets: Blank/sheet turnover machines 15 * 1 Jul 2012 Destacking/stacking machines 10 * 1 Jul 2012 Washing machines 10 * 1 Jul 2012 Motor car engine assembly and manufacturing assets: Ancillary and support assets: Air compressors 15 * 1 Jul 2012 Air curtains 10 * 1 Jul 2012 Control systems (including mimic panels) 10 * 1 Jul 2012 Cooling water supply assets (including cooling towers, storage tanks and water conditioning/dosing assets) 15 * 1 Jul 2012 Dust and fume extraction assets (including ducting, extraction fans, hoppers etc) 15 * 1 Jul 2012 Engine lubrication storage, filtration and feed plant assets 15 * 1 Jul 2012 Engine pallets 10 * 1 Jul 2012 Lighting (production) 15 * 1 Jul 2012 Racks, shelving, stands and tables generally 15 * 1 Jul 2012 Robots generally (including assembly robots, gantry robots and pick and place robots etc) 10 * 1 Jul 2012 Safety assets generally (including guarding, matting, railing etc, where separately identifiable and not incorporated into an existing asset) 10 * 1 Jul 2012 Stillages, storage bins, tote boxes and trolleys 10 * 1 Jul 2012 Swarf and machining line coolant separation and refrigeration systems (incorporating coolant circulation pumps and tanks, outfeed extractors, refrigeration chiller packs, separators and swarf tote excavators) 15 * 1 Jul 2012 Tooling assets: Electronic and laser tool pre-setting and setting machines (including coordinate measurement machines) 10 * 1 Jul 2012 Tooling (for drills, lathes, mills etc) 3 * 1 Jul 2012 Engine assembly and engine component sub- assembly assets: Adhesive application assets used in form-in-place gasket systems etc (including adhesive unloading equipment and robots) 10 * 1 Jul 2012 Assembly and sub-assembly assets generally (including assembly machines, balancing machines, bearing shell detection assets, crank and piston spin test machines, oil filling machines etc) 10 * 1 Jul 2012 Coding assets (including automated ink or spray jet coders and automated pin coding stamping machines) 10 * 1 Jul 2012 Nut runner assets: Automated nut runner and fastening systems (incorporating cables and controllers, and including bolt torquing robots) 10 * 1 Jul 2012 Manually operated nut runners (pre-torque applications etc) 5 * 1 Jul 2012 Power tools generally 3 * 1 Jul 2012 Engine component machining line assets (including broaching machines, deburring machines, gauging machines, honing machines, leak testing machines, machining centres, pallet loading systems, surface grinding machines, transfer machines, washing machines etc) 15 * 1 Jul 2012 Engine function testing assets (including cold test machines, engine dynamometers, engine ignition testing machines and hot test machines) 10 * 1 Jul 2012 Handling assets: Conveyors: Elevating conveyors (including engine block elevating conveying assets etc) 15 * 1 Jul 2012 Floor and in-floor standalone conveyors (including belt conveyors, infeed and outfeed conveyors) 15 * 1 Jul 2012 Monorails and overhead conveyors 15 * 1 Jul 2012 Cranes and hoists (including bridge cranes, gantry cranes, overhead cranes and turnover cranes) 20 * 1 Jul 2012 Lifting fixtures, magnets, slings etc 10 * 1 Jul 2012 Quality control assets generally (including cylinder head thickness testers, digital torque wrenches, gauges, inspection equipment generally, measuring equipment generally, microscopes, scales, scanners, testing equipment generally, thermometers, vibration meters etc) 10 * 1 Jul 2012 Toolroom assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Degreasing plant systems (incorporating float valves, hoists, monorails, pumps etc) 15 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks) 15 * 1 Jul 2012 Tool grinding and maintenance machines (including boring machines, broach sharpening machines, grinding machines, guillotines, lapping machines, milling machines, toolroom lathes etc) 15 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (ARC welders, MIG welders etc) 10 * 1 Jul 2012 Waste treatment assets: Laboratory equipment (including balancers, chart recorders, dryers, pH sampling devices, rotameters and simulators etc) 10 * 1 Jul 2012 Meters and sensors (including chart recorders, dosing meters, level meters, level sensors and pH method meters and sensors etc) 10 * 1 Jul 2012 Pumps (including dosing pumps, recirculation pumps etc) 10 * 1 Jul 2012 Tanks and pools (including recycling tanks, sludge tanks and pools, storage tanks etc) 20 * 1 Jul 2012 Waste treatment assets generally (including dosing systems, flotation waste treatment systems, heaters, oil removing systems, skimmers and sludge presses etc) 15 * 1 Jul 2012 Motor vehicle manufacturing plant (not listed elsewhere): Basic machinery 10 1 Jan 2001 Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work- holding tools) 3 1 Jan 2001 Non-ferrous metal casting assets - see Table A Non-ferrous metal casting (21410) Motor vehicle body and trailer manufacturing (23120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus vehicle body assembly assets (on supplied motor and chassis) - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Truck body manufacturing assets - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Other motor vehicle parts manufacturing (23190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal stamping and blanking assets - see Table A Motor vehicle manufacturing (23110), metal stamping and blanking assets Piston ring manufacturing plant: Engineering works plant 20 1 Jan 2001 Motors 20 1 Jan 2001 Overhead gear, equipment, belting etc 20 1 Jan 2001 Precision machines 13 ⅓ 1 Jan 2001 Railway rolling stock manufacturing and repair services (23930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assembly assets: Access and assembly platforms 15 * 1 Jul 2014 Alignment assets (including gearbox alignment assets) 10 * 1 Jul 2014 Bearing puller assets 10 * 1 Jul 2014 Blast chamber assets (incorporating shot recovery systems) 10 * 1 Jul 2014 Cutting assets (including plate profilers, profile cutters and saws) 10 * 1 Jul 2014 De-coiling assets 15 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Foam filling station assets 10 * 1 Jul 2014 Furnaces and ovens (including ladles and stress relief ovens) 20 * 1 Jul 2014 Jigs (including rollover jigs and lifting jigs) 15 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Milling machines (including gantry) 20 * 1 Jul 2014 Pipe and tube bending assets 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Riveting assets 5 * 1 Jul 2014 Specialised hydraulic tool assets 10 * 1 Jul 2014 Stretch formers 10 * 1 Jul 2014 Sweeping assets 10 * 1 Jul 2014 Turning assets 10 * 1 Jul 2014 Wash bay assets 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wire cutting and stripping assets 10 * 1 Jul 2014 Handling assets: Cranes (including overhead gantry cranes) 25 * 1 Jul 2014 Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) 20 * 1 Jul 2014 Pallet lifters 10 * 1 Jul 2014 Scissor lifts 10 * 1 Jul 2014 Maintenance and refurbishment assets: Boring assets 10 * 1 Jul 2014 Cutting assets (including guillotines, plasma cutters and profilers) 15 * 1 Jul 2014 Detecting assets (including flaw detectors) 10 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Grinding and milling assets 20 * 1 Jul 2014 Hydraulic drop and work tables 10 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) 15 * 1 Jul 2014 Portable presses (including hydraulic power presses) 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Tanks (including washing and water tanks) 20 * 1 Jul 2014 Vacuum assets 10 * 1 Jul 2014 Washing assets (including bearing and bogie washers) 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wheel condition monitoring systems 7 * 1 Jul 2014 Support assets: Cleaning assets (including high pressure cleaners) 5 * 1 Jul 2014 Compressed air system assets (including compressors, dryers and filters and receivers) 10 * 1 Jul 2014 Computer measuring and monitoring assets (including load and pressure indicators) 7 * 1 Jul 2014 Control system assets (including supervisory control and data acquisition (SCADA) systems and vehicle preparation systems) 10 * 1 Jul 2014 Cooling towers 15 * 1 Jul 2014 Dust and fume extraction system assets 15 * 1 Jul 2014 Electricity supply assets - see Table A Electricity supply (26100 to 26400) Fastening and riveting assets 5 * 1 Jul 2014 Fire prevention systems (incorporating fire protection systems and water tanks) 15 * 1 Jul 2014 Induction heaters 10 * 1 Jul 2014 Portable train weighing assets 10 * 1 Jul 2014 Pumps (including hydraulic pumps) 10 * 1 Jul 2014 Racking and storage assets 20 * 1 Jul 2014 Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles) 10 * 1 Jul 2014 Railway tracks - see Table A Rail freight and passenger transport services (47100 to 47200) Refrigerant recovery assets 10 * 1 Jul 2014 Traversers and turntables 20 * 1 Jul 2014 Vehicle progression systems assets (including rabbits) 10 * 1 Jul 2014 Waste water and effluent treatment assets 10 * 1 Jul 2014 Weighing assets for carriages and locomotives 20 * 1 Jul 2014 Testing assets: Bogie, brake and spring testing assets 10 * 1 Jul 2014 Cab test benches and CRC cable testing assets 5 * 1 Jul 2014 Earth testing assets 10 * 1 Jul 2014 Electrical testing assets (including multimeters) 10 * 1 Jul 2014 Post production testing assets (excluding weighing assets - see above in support assets): Water test facility assets (incorporating control systems, gantries, pipes, pumps etc) 10 * 1 Jul 2014 Other post production testing assets 5 * 1 Jul 2014 Test sheds for testing locomotives and other rolling stock 30 * 1 Jul 2014 Other transport equipment manufacturing n.e.c. (23990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Motor cycle building plant 10 1 Jan 2001 Photographic, optical and ophthalmic equipment manufacturing (24110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Optical lens grinding and contact lens manufacturing: CNC milling machines 7 * 1 Jul 2004 Combined surface generators and grinders and finers 10 * 1 Jul 2004 Deblocking and lens cleaning machines (including ultrasonic washers) 9 * 1 Jul 2004 Finers 10 * 1 Jul 2004 Finishing blockers 8 * 1 Jul 2004 Frame tracers 5 * 1 Jul 2004 Lap tools 10 * 1 Jul 2004 Layout blockers 8 * 1 Jul 2004 Lens coating machines 10 * 1 Jul 2004 Lens curing and drying ovens 10 * 1 Jul 2004 Lens edgers 7 * 1 Jul 2004 Lens tinting machines 8 * 1 Jul 2004 Lensmeters: Automated 5 * 1 Jul 2004 Manual 10 * 1 Jul 2004 Polishers 10 * 1 Jul 2004 Protective lacquering or surface saver taping machines 9 * 1 Jul 2004 Surface generators and grinders 10 * 1 Jul 2004 Surface lathes 8 * 1 Jul 2004 Other professional and scientific equipment manufacturing n.e.c. (24190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Watchmakers' plant 10 1 Jan 2001 Furniture and other manufacturing (25110 to 25990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Broom and brush manufacturing plant 13 ⅓ 1 Jan 2001 Furniture-making plant 13 ⅓ 1 Jan 2001 Jewellers' plant 10 1 Jan 2001 Umbrella manufacturers' plant: Cutting boards 10 1 Jan 2001 Lathes 13 ⅓ 1 Jan 2001 Motors 20 1 Jan 2001 ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) Electricity supply (26110 to 26400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electricity distribution: Control, monitoring, communications and protection systems 10 * 1 Jan 2002 Customer meters (incorporating load and time switches if fitted) 25 * 1 Jan 2002 Customer service mains or cable, above ground 40 * 1 Jan 2002 Customer service mains or cable, underground 50 * 1 Jan 2002 Distribution lines: Above ground (incorporating conductors; cross arms, insulators and fittings; poles - concrete, wood, steel or stobie; and transformers - pole or ground pad mounted) 45 * 1 Jan 2002 Combination of above ground and underground 47 ½ * 1 Jan 2002 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jan 2002 Distribution substations/transformers, pole or ground pad mounted 40 * 1 Jan 2002 Distribution zone substations (excluding control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Nightwatchman's lights 15 * 1 Jan 2002 Street lights 15 * 1 Jan 2002 Electricity generation: Ash and dust handling and disposal: Ash dams 20 * 1 Jan 2002 Ash slurry systems 15 * 1 Jan 2002 Conveyors 30 * 1 Jan 2002 Crushers 15 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Fuel supply and handling: On-site gaseous fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 On-site liquid fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 Solid fuels: Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30 * 1 Jan 2002 Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30 * 1 Jan 2002 On-site coal storage assets (including stacking and reclaiming assets) 30 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Quality control assets (including coal sampling assets and secondary crushers) 30 * 1 Jan 2002 Power generators: Co-generation: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Reciprocating engines, diesel fired 20 * 1 Jan 2002 Reciprocating engines, gas spark ignition 20 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Combined cycle: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Diesel or gas engine: Control and monitoring systems 15 * 1 Jan 2002 Diesel reciprocating engines 20 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas spark ignition reciprocating engines 20 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Gas turbine: Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Hydro-electric: Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical area 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Hydro turbines and generators 40 * 1 Jan 2002 Miscellaneous assets 40 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 40 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 35 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 40 * 1 Jan 2002 Solar: Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) 20 * 1 Jul 2011 Thermal: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Primary dust collection systems (incorporating electrostatic precipitators or baghouse filters) 30 * 1 Jan 2002 Solid fuel preparation assets (including fuel feeders and milling assets) 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam generators 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Wind: Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Wind turbines 20 * 1 Jan 2002 Power station civil and structural works: Chimney stacks: Concrete surrounds 30 * 1 Jan 2002 Steel flues 20 * 1 Jan 2002 Cooling towers (concrete or timber) 30 * 1 Jan 2002 Cooling water systems (excluding cooling towers and condensing assets) 30 * 1 Jan 2002 Power station buildings, to the extent that they form an integral part of plant 30 * 1 Jan 2002 Workshop machinery and tools 20 * 1 Jan 2002 Electricity transmission: Control, monitoring, communications and protection systems 12 ½ * 1 Jan 2002 Power transformers 40 * 1 Jan 2002 Transmission lines (incorporating conductors, insulators and towers) 47 ½ * 1 Jan 2002 Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Gas supply (27000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gas distribution: Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Low pressure (LP) gas storage holders 40 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services): Generally 50 *# 1 Jul 2002 Polyvinylchloride (PVC) pipelines 30 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Gas transmission: Compressor gas turbine (GT) drivers 20 * 1 Jul 2002 Compressor station assets 30 *# 1 Jul 2002 Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Gas pipeline LNG station assets 30 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines - transmission, spur or lateral 50 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Underground gas storage asset 40 *# 1 Jul 2002 Water supply (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used by irrigation water providers: Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes:measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 Assets used in water supply: Aerators and blowers 20 * 1 Jan 2005 Cathodic protection systems 20 * 1 Jan 2005 Chemical dosing pumps 25 * 1 Jan 2005 Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Raw water storage and supply assets: Bores 30 * 1 Jan 2005 Dam or weir intake structures 100 * 1 Jan 2005 Dams and weirs 100 * 1 Jan 2005 Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80 * 1 Jan 2005 Service connections: Water meters 20 * 1 Jan 2005 Valves: Generally 30 * 1 Jan 2005 Pressure reducing valves 25 * 1 Jan 2005 Water mains:being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Water supply control systems assets: Air scour flow meters, level sensors, transmitters and meters 10 * 1 Jan 2005 Chlorine analysers, mini labs, pH meters, turbidity analysers and meters 7 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Pressure sensors, transmitters and meters 10 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Water supply pumping station detention tanks 80 * 1 Jan 2005 Water treatment assets: Balance tanks 80 * 1 Jan 2005 Bore water treatment assets: Aerators and blowers 20 * 1 Jan 2005 Backwash pumps 25 * 1 Jan 2005 Batching tanks 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Drying beds 50 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Lime pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Lime silos 50 * 1 Jan 2005 Reactors 25 * 1 Jan 2005 Sludge thickeners 50 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical dosing systems 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Filtration tanks (incorporating scrapers) 80 * 1 Jan 2005 Flocculation tanks (incorporating scrapers) 80 * 1 Jan 2005 Inline mixers 15 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Raw water inlet screening systems 25 * 1 Jan 2005 Sludge treatment lagoons 50 * 1 Jan 2005 Wash water holding tanks 80 * 1 Jan 2005 Sewerage and drainage services (28120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical dosing pumps 25 * 1 Jan 2005 Dams: Lined earth dams 100 * 1 Jan 2005 Dam covers 20 * 1 Jan 2005 Effluent outfalls: Shoreline ocean 100 * 1 Jan 2005 Extended ocean 100 * 1 Jan 2005 River or estuary 100 * 1 Jan 2005 Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Sewage pump station assets: Detention tanks 80 * 1 Jan 2005 Overflow screens 25 * 1 Jan 2005 Sewage service connection assets: Low pressure pumps 25 * 1 Jan 2005 Vacuum pumps 25 * 1 Jan 2005 Sewage treatment assets: Air filtration systems 20 * 1 Jan 2005 Air scrubbers 10 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Grit removal assets 25 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Screenings removal assets 25 * 1 Jan 2005 Sludge processing assets: Anaerobic digesters 80 * 1 Jan 2005 Anaerobic digester gas handling and blowing systems 25 * 1 Jan 2005 Anaerobic digester heating systems 25 * 1 Jan 2005 Bio-filters 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Lime disinfection dosing units 25 * 1 Jan 2005 Sludge dewatering assets: Belt presses 15 * 1 Jan 2005 Centrifuges 20 * 1 Jan 2005 Screw conveyors 25 * 1 Jan 2005 Screw presses 20 * 1 Jan 2005 Sludge driers 20 * 1 Jan 2005 Sludge heating units 20 * 1 Jan 2005 Sludge thickening tanks (incorporating scrapers) 80 * 1 Jan 2005 Treatment assets: Primary treatment assets: Primary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Primary sedimentation lagoons 50 * 1 Jan 2005 Primary sedimentation tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Scum collection and transfer systems 25 * 1 Jan 2005 Secondary treatment assets: Biological nutrient removal (BNR) assets: Aerators and blowers 20 * 1 Jan 2005 BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) 80 * 1 Jan 2005 Mixers 25 * 1 Jan 2005 Secondary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Secondary treatment lagoons 50 * 1 Jan 2005 Secondary treatment tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Sequenced batch reactors 80 * 1 Jan 2005 Sludge aerators and blowers 80 * 1 Jan 2005 Tertiary treatment assets: Backwash air blowers 20 * 1 Jan 2005 Chlorine contact tanks 80 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Reverse osmosis assets: Fine screening systems 15 * 1 Jan 2005 Micro filtration units 15 * 1 Jan 2005 Reverse osmosis membrane filtration units 10 * 1 Jan 2005 UV disinfectors 25 * 1 Jan 2005 Water storage tanks 80 * 1 Jan 2005 Sewerage control systems assets: Chlorine residual analysers and pH meters 7 * 1 Jan 2005 Dissolved oxygen probes, level sensors, transmitters and meters 10 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) 80 * 1 Jan 2005 Valves: Generally 25 * 1 Jan 2005 Pressure reducing valves 30 * 1 Jan 2005 Solid waste collection services (29110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Domestic mobile bins (plastic) 10 * 1 Jul 2015 Industrial mobile rubbish bins (metal) 8 * 1 Jul 2015 Industrial mobile rubbish bins (plastic) 5 * 1 Jul 2015 Metal skips for hire 8 * 1 Jul 2015 Roll-on roll-off containers 10 * 1 Jul 2015 Stationary and portable compactor bins 8 * 1 Jul 2015 Bin delivery vehicle cranes/bin and skip lifters 10 * 1 Jul 2015 Compactors and collection bodies on trucks (including lifting arms) 8 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Garbage compactor trucks (excluding the compactor) 10 *# 1 Jul 2015 Hook lifts on truck body 10 * 1 Jul 2015 Truck hoists 20 * 1 Jul 2015 Washing assets (including pressure washers) 4 * 1 Jul 2015 Waste water treatment systems 10 * 1 Jul 2015 Waste treatment and disposal services (29210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Transfer stations and landfill operation assets: Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Bins generally (including metal bins) 7 * 1 Jul 2015 Compactor bins 6 * 1 Jul 2015 Mobile bins (including rubbish bins) 5 * 1 Jul 2015 Bulk fuel above ground tanks 20 * 1 Jul 2015 Bulldozers and drotts (including landfill compaction assets) 5 * 1 Jul 2015 CCTV and security systems 4 * 1 Jul 2015 Concrete crushing assets 15 1 Jul 2015 Dust and odour control assets 12 * 1 Jul 2015 Excavators and front end loaders 5 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts used in waste handling 5 * 1 Jul 2015 Forklifts not used in waste handling 11 * 1 Jul 2015 Gas capture assets: Extraction assets (including wells, laterals and headers, and condensate systems) 8 * 1 Jul 2015 Flare skid assets generally (including blowers, monitoring systems and flame arresters, but excluding flare stacks) 7 ½ * 1 Jul 2015 Flare stacks - continuous use 15 * 1 Jul 2015 Flare stacks - standby stacks 7 ½ * 1 Jul 2015 Monitoring systems (excluding wells) 5 * 1 Jul 2015 Off-site monitoring wells 15 * 1 Jul 2015 Green waste mulchers and shredders 7 * 1 Jul 2015 Hoppers 7 * 1 Jul 2015 Push pits 15 * 1 Jul 2015 Sweepers - road sweepers 10 * 1 Jul 2015 Transfer trailers 10 * 1 Jul 2015 Water treatment systems 10 * 1 Jul 2015 Weighbridges 15 * 1 Jul 2015 Waste remediation and materials recovery services (29220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Materials recovery facility (MRF) assets: Air compressors and receivers 7 * 1 Jul 2014 Balers 7 * 1 Jul 2014 Ballistic separators 10 * 1 Jul 2014 Bins: Bins generally (including metal bins) 7 * 1 Jul 2014 Compactor bins 6 * 1 Jul 2014 Mobile bins (including rubbish bins) 5 * 1 Jul 2014 Bunkers 10 * 1 Jul 2014 CCTV and security systems 4 * 1 Jul 2014 Chippers and shredders 7 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors and conveyor systems: Bounce conveyors and feeders 10 * 1 Jul 2014 Conveyors generally ((incorporating belt, drive, motors and supporting structure) including walking floor conveyors) 9 * 1 Jul 2014 Hand sort conveyors 10 * 1 Jul 2014 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 10 * 1 Jul 2014 Ducted air transfer system assets 10 * 1 Jul 2014 Dust collectors 12 * 1 Jul 2014 Eddy current separators 7 * 1 Jul 2014 Excavators and front end loaders 5 * 1 Jul 2014 Fans 10 * 1 Jul 2014 Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) 5 * 1 Jul 2014 Ferrous and magnetic separators 10 * 1 Jul 2014 Food separation and screening assets 10 * 1 Jul 2014 Forklifts 5 * 1 Jul 2014 Glass breakers and crushers 6 * 1 Jul 2014 Hoppers 7 * 1 Jul 2014 Leachate pumps and filters 10 * 1 Jul 2014 Lifting assets (including pallet jacks) 10 * 1 Jul 2014 Optical sorters 5 * 1 Jul 2014 Screen separators 10 * 1 Jul 2014 Sweepers and scrubbers 10 * 1 Jul 2014 Trommels (incorporating wheels, motors and gearboxes): Fixed 7 * 1 Jul 2014 Portable 7 * 1 Jul 2014 Vacuum extraction and cleaning assets 10 * 1 Jul 2014 Vibrating screen separators 10 * 1 Jul 2014 Waste compactors 9 * 1 Jul 2014 Weighbridges 15 * 1 Jul 2014 CONSTRUCTION (30110 to 32990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors: Compressors - reciprocating 7 * 1 Jul 2008 Compressors - rotary screw 10 * 1 Jul 2008 Backhoe loaders 9 * 1 Jul 2002 Bending machines (bar, angle or rod) 10 * 1 Jul 2008 Block and brick elevators (portable) 10 * 1 Jul 2008 Chain blocks, rod shears, jacks etc 13 ⅓ 1 Jan 2001 Compaction: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Buggies or dumpers (motorised) 5 1 Jan 2001 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifiers) 5 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shaft 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Hoppers, skips and hoist buckets 10 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 1 Jan 2001 Cranes (mobile): Light and medium 15 * 1 Jul 2002 Heavy (over 15.24 tonnes lift) 20 * 1 Jul 2002 Tower and hoists 10 1 Jan 2001 Dozers/front end loaders 9 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Formwork, beams and props, steel 10 * 1 Jul 2008 Hydraulic excavators 10 * 1 Jul 2002 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Mini excavators 8 * 1 Jul 2002 Motor graders 10 * 1 Jul 2002 Pavers 12 * 1 Jul 2002 Power supply assets: Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Profilers 10 * 1 Jul 2002 Pumps 10 1 Jan 2001 Road rollers 15 * 1 Jul 2002 Saws, bench and mitre, portable 7 * 1 Jul 2008 Scrapers 8 * 1 Jul 2002 Skid steer loaders 7 * 1 Jul 2002 Stabiliser recyclers 12 * 1 Jul 2002 Surveying assets (including levels) - see Table A Surveying and mapping services (69220) Telescopic handlers 10 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Track loaders 9 * 1 Jul 2002 Traffic management assets (use the relevant lives given under Table A Rental and hiring services (66110 to 67200), whether or not the assets are in fact hired or leased) Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Wheel loaders 8 * 1 Jul 2002 Winches 13 ⅓ 1 Jan 2001 Other heavy and civil engineering construction n.e.c. (31099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic welding machines (used at sea in construction of submarine pipelines) 10 1 Jan 2001 WHOLESALE TRADE (33110 to 38000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barcode readers/scanners - see Table B Warehouse and distribution centre equipment and machines Benches 15 * 1 Jul 2019 Dimensioning machines 15 * 1 Jul 2019 Ice making machines 8 * 1 Jul 2019 Intermediate bulk containers: Mild and stainless steel 15 * 1 Jul 2019 Others 8 * 1 Jul 2019 Lifting and handling assets: Elevating work platforms 10 * 1 Jul 2019 Forklifts - see Table B Warehouse and distribution centre equipment and machines Pallet conveyers see Table B Warehouse and distribution centres Pallet jacks - see Table B Loading bay assets Picking and collating machines - see Table B Warehouse and distribution centre equipment and machines Ladders 4 * 1 Jul 2019 Livestock scales, weigh indicators and loading bars 5 * 1 Jul 2019 Racks - see Table B Warehouse and distribution centre equipment and machines Packaging assets: Carton sealers and box taping machines 12 * 1 Jul 2019 Pallet wrappers - see Table B Packaging machines Pumps: Chemical pumps 10 * 1 Jul 2019 Product pumps 12 * 1 Jul 2019 Vacuum pumps 12 * 1 Jul 2019 Water pumps 15 * 1 Jul 2019 Refrigeration assets - see Table B Refrigeration assets Scales (excluding livestock scales) 10 * 1 Jul 2019 Signs - see Table B Advertising signs Tanks: Chemical storage tanks 15 1 Jul 2019 Water storage tanks 20 1 Jul 2019 Trailers - see Table B Motor vehicles and trailers Trolleys - see Table B Warehouse and distribution centre equipment and machines Unmanned aerial vehicles (drones/remotely piloted aircraft) - see Table B Unmanned aerial vehicles Wool wholesaling (33110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Wool presses 20 * 1 Jul 2006 Petroleum product wholesaling (33210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bulk fuel regional depot assets (excluding LPG assets): Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Effluent treatment system (incorporating pumps, motors and electronic circuitry) 15 * 1 Jul 2010 Electric pumps 10 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading gantries and racks (incorporating meters and metering systems) 15 * 1 Jul 2010 Petroleum product storage tanks - fibreglass and steel 20 * 1 Jul 2010 Rigid fuel tank truck assets: Aluminium tanks or barrels 10 * 1 Jul 2010 Filters 5 * 1 Jul 2010 Metering systems 5 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Hydraulically driven pumps 8 * 1 Jul 2010 Pipes and fittings 10 * 1 Jul 2010 Tailgate loaders 15 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meter, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground distribution piping systems (incorporating pipes, fittings and manholes) fibreglass and steel 20 * 1 Jul 2010 Bulk fuel terminal assets (excluding LPG assets): Automatic tank gauges 10 * 1 Jul 2010 Effluent treatment systems (incorporating air pump, pipes, separator and tank) 10 * 1 Jul 2010 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator anels, fire retardant lines and foam storage tank) 15 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2010 Marketing pumps 7 * 1 Jul 2010 Meters and metering systems 7 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Product piping (steel) 20 * 1 Jul 2010 Terminal automation equipment 10 * 1 Jul 2010 Vapour recovery units 15 * 1 Jul 2010 LPG depot and terminal assets: Automatic tank gauges 10 * 1 Jul 2010 Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Depot and terminal storage vessels - aboveground and underground 30 * 1 Jul 2010 Electronic scales 10 * 1 Jul 2010 Forklift fuel tanks: Galvanised steel or steel tanks coated with zinc rich enamel 15 * 1 Jul 2010 Aluminium tanks 12 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 In-situ permanently installed cylinders 30 * 1 Jul 2010 Leak detection systems 8 * 1 Jul 2010 Leisure market cylinders (4.5 and 9 kgs capacity) 15 * 1 Jul 2010 Loading arms: Terminal 10 * 1 Jul 2010 Marine 25 * 1 Jul 2010 LPG fleet refuelling facility: Dispenser 10 * 1 Jul 2010 Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Meters 7 * 1 Jul 2010 Piping 20 * 1 Jul 2010 Pump sets 10 * 1 Jul 2010 Storage tanks 30 * 1 Jul 2010 Valves 10 * 1 Jul 2010 LPG tank truck assets: LPG storage tanks 20 * 1 Jul 2010 Metering systems 7 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Pipes and fittings 7 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Valves 7 * 1 Jul 2010 Product piping systems: Pipes 20 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Stillages 5 * 1 Jul 2010 Vapour recovery units and vapour compressors 7 * 1 Jul 2010 Weighbridges 25 * 1 Jul 2010 Commission-based wholesaling (38000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sale yards (used by stock and station agents) 30 * 1 Jul 2014 RETAIL TRADE (39110 to 43209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Counters, freestanding (including check-out and service counters) 10 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2005 Floating timber 10 * 1 Jul 2005 Linoleum 10 * 1 Jul 2005 Vinyl 10 * 1 Jul 2005 Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Loading bay assets - see Table B Loading bay assets Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 Power supply assets, emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instrument) 25 * 1 Jul 2005 Power management unit 15 * 1 Jul 2005 Uninterruptible power supply (UPS) system: Line interactive type 5 * 1 Jul 2013 On line double conversion type 10 * 1 Jul 2013 Public address and paging system assets (including amplifiers, audio speakers and microphones) - see Table B Public address and paging system assets Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Roller shutter electric motors 20 * 1 Jul 2005 Shelving 10 * 1 Jul 2005 Signage used for business identification (including lighting for signs) - see Table B Advertising signs Trolleys, customer shopping type 7 * 1 Jul 2005 Trolleys, stock type 10 * 1 Jul 2005 Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7 * 1 Jul 2005 Motor vehicle tyre or tube retailing (39220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air tools (including ratchet guns) 2 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene (PE) 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifters (incorporating tyre spreaders) 8 * 1 Jul 2011 Fuel retailing (40000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and air lines 7 * 1 Jul 2010 Automatic tank gauges 10 * 1 Jul 2010 Canopy lighting: Liquid emitting diode 10 * 1 Jul 2010 Radiant gas positive 5 * 1 Jul 2010 Convenience store assets: Air conditioning systems 7 * 1 Jul 2010 Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) 10 * 1 Jul 2010 CCTV video surveillance systems 4 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2010 Counters - freestanding 10 * 1 Jul 2010 Display shelving and racking 10 * 1 Jul 2010 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 7 * 1 Jul 2010 Hot food display assets (including bain maries) 10 * 1 Jul 2010 Microwave ovens 5 * 1 Jul 2010 Pie warmers and heating units 10 * 1 Jul 2010 Refrigerated cabinets and freezers 10 * 1 Jul 2010 PA systems 12 * 1 Jul 2010 Point of sale assets: Barcode scanners 6 * 1 Jul 2010 Electronic funds transfer point of sale machines (EFTPOS) 6 * 1 Jul 2010 Forecourt controllers 6 * 1 Jul 2010 Safes: Cash storage 10 * 1 Jul 2010 Cash vending 7 * 1 Jul 2010 Cigarette safes 7 * 1 Jul 2010 Emergency shut off systems 10 * 1 Jul 2010 Facility signs 7 * 1 Jul 2010 Gasoline and diesoline assets: Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) 8 * 1 Jul 2010 Leak protection pressure systems 8 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems 7 * 1 Jul 2010 Pay at pump card reading systems 6 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Underground fuel storage tanks - steel and fibreglass 20 * 1 Jul 2010 Hot water systems 10 * 1 Jul 2010 LPG assets: LPG pumps 7 * 1 Jul 2010 LPG dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets) 10 * 1 Jul 2010 LPG storage tanks - aboveground and underground 30 * 1 Jul 2010 Underground steel piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Food retailing (41100 to 41290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Butchers' plant 20 1 Jan 2001 Other store-based retailing (42110 to 42799) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Newspaper wrapping machines 10 1 Jan 2001 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 ACCOMMODATION AND FOOD SERVICES (44000 to 45302) Accommodation (44000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Accommodation providers using assets not listed here may rely on determinations shown for Residential property operators (67110) Accommodation providers who operate a pub, tavern, bar, cafe, restaurant or club within their premises should use the effective life determinations shown for cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business Audio visual entertainment assets (including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television sets, turntable, video projection equipment)) 5 * 1 Jul 2005 Carpets 7 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2005 Furniture, freestanding: Generally (including guestrooms) 7 * 1 Jul 2005 Outdoor 5 * 1 Jul 2005 Garage doors, electric (excluding doors): Controls and motors 5 * 1 Jul 2005 Gates, electric (excluding gates): Controls and motors 5 * 1 Jul 2005 Guestroom assets: Bathroom assets: Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes) 1 * 1 Jul 2005 Hair dryers 3 * 1 Jul 2005 Heated towel rails, electric 5 * 1 Jul 2005 Scales 5 * 1 Jul 2005 Spa bath pumps 7 * 1 Jul 2005 Towels 1 * 1 Jul 2005 Bedding (including mattress protectors, pillows and sheets) 2 * 1 Jul 2005 Bed mattresses 7 * 1 Jul 2005 Beds: Generally (including ensembles) 7 * 1 Jul 2005 Foldout and rollaway beds (excluding sofas) 3 * 1 Jul 2005 Bed spreads, blankets and quilts 5 * 1 Jul 2005 Clocks and clock radios 5 * 1 Jul 2005 Kitchen assets: Bar refrigerators 10 * 1 Jul 2005 Cooking utensils (including electric jugs, kettles, pans, pots and toasters, but excluding portable cook tops and ovens) 2 * 1 Jul 2005 Crockery and cutlery 4 * 1 Jul 2005 Glassware 2 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Laundry assets in guestrooms: Clothes dryers 7 * 1 Jul 2005 Irons and ironing boards 3 * 1 Jul 2005 Washing machines 7 * 1 Jul 2005 Window blinds and curtains 6 * 1 Jul 2005 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2005 Housekeeping assets (including bins, buckets, floor signs and toilet brushes) 1 * 1 Jul 2005 Laundry assets used by hotel/motel operators: Dryers 10 * 1 Jul 2005 Linen bins 15 * 1 Jul 2005 Pressers 15 * 1 Jul 2005 Roller irons 20 * 1 Jul 2005 Washing machines 10 * 1 Jul 2005 Public address and paging system assets (including amplifiers, audio speakers and microphones) 10 * 1 Jul 2005 Sauna heating assets 10 * 1 Jul 2005 Swimming pools and spas: Chlorinators 8 * 1 Jul 2005 Filtration assets (including pumps) 8 * 1 Jul 2005 Heaters 10 * 1 Jul 2005 Trolleys 10 * 1 Jul 2005 Vacuum cleaners 3 * 1 Jul 2005 Water pumps used to deliver water to residences above ground level 10 * 1 Jul 2005 Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, television sets, turntables and video projection equipment) 5 * 1 Jul 2005 Bars, freestanding (including drink service counters and wet bars) 15 * 1 Jul 2005 Beer dispensing system assets (including, tanks, taps tubes and valves) 15 * 1 Jul 2005 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2005 Counters for customer service, freestanding 15 * 1 Jul 2005 Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) 5 * 1 Jul 2005 Dishwasher machines 8 * 1 Jul 2005 Drink blenders 3 * 1 Jul 2005 Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers, but excluding beer dispensing systems) 10 * 1 Jul 2005 Electronic spirits dispensers 5 * 1 Jul 2005 Floor coverings, removable without damage: Carpet 5 * 1 Jul 2005 Rubber safety mats 5 * 1 Jul 2005 Food preparation and service assets: Bench top appliances - small portable type (including blenders, food processors, grills, rice cookers and toasters) 3 * 1 Jul 2005 Cooking appliances, large commercial type (including cook tops, deep fryers, grills, kebab machines, ovens and salamanders) 10 * 1 Jul 2005 Cookware, handheld (including frypans, pans, pots, trays and woks) 2 * 1 Jul 2005 Crockery, cutlery and glassware 1 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Preparation benches, freestanding 20 * 1 Jul 2005 Wok burners, large commercial type 8 * 1 Jul 2005 Furniture, freestanding, for customer use: In drinking areas of pubs, bars, clubs 5 * 1 Jul 2005 In dining areas 8 * 1 Jul 2005 Furniture, not freestanding: Chairs and tables fixed to ground or building 20 * 1 Jul 2005 Glassware 1 * 1 Jul 2005 Glass washer machines 5 * 1 Jul 2005 Kitchen exhaust fans 5 * 1 Jul 2005 Menu boards 5 * 1 Jul 2005 Poker/gaming machines 7 * 1 Jul 2009 Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090) Road transport (46100 to 46239) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 *# 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 *# 1 Jan 2005 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 *# 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 *# 1 Jan 2005 Tramway and light rail passenger transport services (46220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure assets: Communication, computer and passenger support assets: Automatic vehicle monitoring computer systems 10 * 1 Jul 2010 Automatic vehicle monitoring tram borne equipment (including transponders) 10 * 1 Jul 2010 CCTV systems 4 * 1 Jul 2010 Control systems 10 * 1 Jul 2010 Hand-held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Radio base stations, intercoms 7 * 1 Jul 2010 Electrification assets: Lighting 15 * 1 Jul 2010 Overhead distribution lines (incorporating conductors, cross arms, feeders, insulators, inverters, fittings and poles) 30 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Signalling assets (including automatic points) 15 * 1 Jul 2010 Track maintenance assets: Truck mounted maintenance assets (including points cleaning, sweeping and welding machines) 15 * 1 Jul 2010 Trackwork (incorporating track drainage): Ballasted track 25 * 1 Jul 2010 Curved track 20 * 1 Jul 2010 Embedded track 30 * 1 Jul 2010 Points (excluding automatic points) and crossings 20 * 1 Jul 2010 Track within depots 40 * 1 Jul 2010 Tramway and light rail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Pantographs 15 * 1 Jul 2010 Rail freight and passenger transport services (47100 to 47200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Infrastructure assets: Electrification assets: Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) 33 ⅓ * 1 Jan 2002 Power transformers 30 * 1 Jan 2002 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jan 2002 Passenger information and ticketing system 15 * 1 Jan 2002 Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) 15 * 1 Jan 2002 Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels): Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle): Heavy haul (trackwork carrying >20 GMT per annum) 30 * 1 Jan 2002 Light haul (trackwork carrying <1 GMT per annum) 50 * 1 Jan 2002 Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) 40 * 1 Jan 2002 Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) 20 * 1 Jan 2002 Passenger 40 * 1 Jan 2002 Turnouts and crossings 20 * 1 Jan 2002 Monorail operation assets: Infrastructure assets: Communication, computer and passenger assets: CCTV systems 4 * 1 Jul 2010 Control systems (including commutators) 10 * 1 Jul 2010 Hand held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Phones, radio base stations, intercoms 7 * 1 Jul 2010 Rescue and recovery vehicles 30 * 1 Jul 2010 Electrification assets: Collector rails 30 * 1 Jul 2010 Lighting 15 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Standby generators 25 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Uninterruptible power supply (UPS) systems 5 * 1 Jul 2010 Track and maintenance assets: Beams and columns 30 * 1 Jul 2010 Maintenance vehicles 15 * 1 Jul 2010 Track 30 * 1 Jul 2010 Track switches 30 * 1 Jul 2010 Traversers 30 * 1 Jul 2010 Monorail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Railway rolling stock: Locomotives: Generally (including diesel-electric and electric) 25 * 1 Jan 2002 Heavy haul (bulk minerals/coal) 20 * 1 Jan 2002 Underground (diesel-battery) 15 * 1 Jan 2002 Passenger: Electric/diesel power cars and trailers 30 * 1 Jan 2002 Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) 30 * 1 Jan 2002 Power vans 15 * 1 Jan 2002 Rail mounted track infrastructure assets: Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) 20 * 1 Jan 2002 Mainline and switch tampers 15 * 1 Jan 2002 Wagons - bulk freight: Mineral ores and coal: Carbon steel 20 * 1 Jan 2002 Ferritic steel 30 * 1 Jan 2002 Other: Coke quenchers 15 * 1 Jan 2002 Grain hoppers 20 * 1 Jan 2002 Limestone 20 * 1 Jan 2002 Pneumatic discharge - cement 20 * 1 Jan 2002 Used on tram lines 40 1 Jan 2001 Tank cars 20 * 1 Jan 2002 Wagons - non bulk freight (including all wagons used for general and inter-modal freight) 30 * 1 Jan 2002 Note: From the 2012-13 income year, a capped life of 10 years is available for the decline in value of eligible shipping vessels but only if certain conditions are met (see subsection 40-102(4) item 10 and subsection 40-102(4A)) Water transport and support services (48100 to 48200 and 52110 to 52190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial vessels: Canoes 10 * 1 Jul 2009 Dinghies and punts (not longer than 6 metres) 12 * 1 Jul 2009 Fishing vessels (including trawlers, long liners, seiners, fin fish boats, pearling boats, lobster boats, aquaculture and other fishing boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Houseboats 20 * 1 Jul 2009 Inflatable boats (excluding rigid hull inflatable boats) 7 * 1 Jul 2009 Jet skis 4 * 1 Jul 2009 Kayaks 5 * 1 Jul 2009 Offshore supply and support vessels 20 * 1 Jul 2009 Passenger vessels (including cruise vessels, skippered charter vessels, vehicle and passenger ferries, semi submersible vessels and water taxis): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Pedal boats 10 * 1 Jul 2009 Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) 15 * 1 Jul 2009 Sail boats (not longer than 6 metres and including 'off the beach' boats) 10 * 1 Jul 2009 Ski boats 10 * 1 Jul 2009 Thrill boats (including jet boats) 10 * 1 Jul 2009 Trading ships: Bulk carriers 20 * 1 Jul 2009 Cargo ships 20 * 1 Jul 2009 Container ships 20 * 1 Jul 2009 Roll on/roll off ships 20 * 1 Jul 2009 Tankers: Oil and chemical 20 * 1 Jul 2009 LNG and LPG 30 * 1 Jul 2009 Work vessels (including barges, coastal supply boats, dredges, general work boats, landing craft, launches, lighters, line boats, pilot boats, runabouts and tug boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) 15 * 1 Jul 2009 Support assets (acquired separately from the vessel): Desalinators 10 * 1 Jul 2009 Hot water units: Domestic 5 * 1 Jul 2009 Marine 10 * 1 Jul 2009 Lifting assets: Hoists and winches: Electric 5 * 1 Jul 2009 Hydraulic and mechanical 10 * 1 Jul 2009 Navigational and communication assets acquired separately from the vessel (including autopilots, chart plotters, depth sounders, GPS, radar systems and marine radios) 5 * 1 Jul 2009 Outboard motors 5 * 1 Jul 2009 Power supply assets: Batteries (deep cycle) 3 * 1 Jul 2009 Generators (stand alone) 10 * 1 Jul 2009 Inverters 6 * 1 Jul 2009 Safety assets: Emergency signalling assets (including EPIRBS) 5 * 1 Jul 2009 Life rafts 10 * 1 Jul 2009 Trailers 8 * 1 Jul 2009 Port assets: Cargo handling equipment: Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Cranes: Container/portainer 20 * 1 Jul 2002 Fixed 25 * 1 Jul 2002 Mobile (over 15.24 tonnes lift) 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Forklifts: Container handling 7 ½ * 1 Jul 2002 General handling 11 * 1 Jul 2002 Rail mounted gantries 15 * 1 Jul 2002 Reach stackers 10 * 1 Jul 2002 Ship loaders 30 * 1 Jul 2002 Ship unloaders 20 * 1 Jul 2002 Spreaders 5 * 1 Jul 2002 Stackers, reclaimers and stackers/reclaimers 25 * 1 Jul 2002 Straddle carriers 12 ½ * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Control systems: Control system assets - programmable logic controllers (PLCs) and hardware 10 * 1 Jul 2002 Motor control centre and motor control field devices 20 * 1 Jul 2002 Environmental equipment: Current, tidal, wave and wind monitoring systems 5 * 1 Jul 2002 Oil spill containment boom 10 * 1 Jul 2002 Intermodal facilities: Receival station assets (including belt feeder, hopper and tippler) 30 * 1 Jul 2002 Truck and rail receival dump pit 50 * 1 Jul 2002 Land based facilities: Concrete rail beams and rails 30 * 1 Jul 2002 Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) 30 * 1 Jul 2002 Dust suppression systems 30 * 1 Jul 2002 Electricity supply assets - see Table A Electricity supply (26110 to 26400) Storage sheds, to the extent they form an integral part of bulk handling equipment 40 * 1 Jul 2002 Navigational aids: Land based navigational aids 20 * 1 Jul 2002 Offshore beacons, channel markers and lead lights: Floating buoys 10 * 1 Jul 2002 Piled structures 20 * 1 Jul 2002 Other facilities: Cathodic protection: Impressed current system 30 * 1 Jul 2002 Sacrificial system 15 * 1 Jul 2002 Dry docks (including floating dry docks) 40 * 1 Jul 2013 Fender systems: Elastomeric 20 * 1 Jul 2002 Timber 10 * 1 Jul 2002 Gangways - removable 10 * 1 Jul 2002 Mooring facilities (including bollards) 40 * 1 Jul 2002 Mooring quick release hooks 20 * 1 Jul 2002 Pontoons - floating 20 * 1 Jul 2002 Slipways (incorporating rails, ramps, runners and winching systems) 30 * 1 Jul 2002 Wharves, dolphins and jetties 40 * 1 Jul 2002 Salvage machinery: Boilers, vertical 40 1 Jan 2001 Engine hoisting 40 1 Jan 2001 Pumps: Centrifugal, direct acting, and connections 40 1 Jan 2001 Duplex boiler feed 40 1 Jan 2001 Other air and space transport (49009) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aircraft: Aeroplanes: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Helicopters: General use 20 *# 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Scenic and sightseeing transport (50100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gliders (including motor gliders) 20 * 1 Jul 2013 Hot air balloon ride operation assets: Flight instruments 10 * 1 Jul 2013 Hot air balloon assets: Baskets 6 * 1 Jul 2013 Burners 10 * 1 Jul 2013 Envelopes 5 * 1 Jul 2013 Fuel cylinders and tanks (incorporating shut off valves) 20 * 1 Jul 2013 Inflator fans 15 * 1 Jul 2013 Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: Cabins (including carriers) 25 * 1 Jul 2009 Communications assets: Communications cables 10 * 1 Jul 2009 Radios 5 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 15 * 1 Jul 2009 Rescue vehicles 30 * 1 Jul 2009 Ropes: Haul ropes 10 * 1 Jul 2009 Track ropes 20 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Towers: Tower heads 15 * 1 Jul 2009 Tower structures 30 * 1 Jul 2009 Transportation systems (incorporating drives and belts) 3 * 1 Jul 2009 Pipeline transport (50210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Other transport n.e.c. (50290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts): Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables - above ground 10 * 1 Jul 2009 Communications cables - under ground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways (including covered walkways and carpets) 10 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 20 * 1 Jul 2009 Oversnow transport assets: Oversnow transporters 8 * 1 Jul 2009 Skidoos 5 * 1 Jul 2009 Ropes: Main hauling rope for detachable lifts etc 15 * 1 Jul 2009 Main hauling rope for fixed grip, t-bars lifts etc 20 * 1 Jul 2009 Snow grooming assets (including free groomers, snow blowers and winches) 8 * 1 Jul 2009 Snowmaking assets including: Air water guns and fan guns 10 * 1 Jul 2009 Compressors, pumps, water mains and pipes 20 * 1 Jul 2009 Cooling towers 15 * 1 Jul 2009 Electrical cables - above ground 10 * 1 Jul 2009 Electrical cables - under ground 25 * 1 Jul 2009 Weather stations 5 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Tower heads and structures 30 * 1 Jul 2009 Postal services (51010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Mail house assets: Envelope inserters 7 * 1 Jul 2015 Folders 12 ½ * 1 Jul 2015 Guillotines 15 * 1 Jul 2015 Heat sealers 10 * 1 Jul 2015 Printers 5 * 1 Jul 2015 Racks 20 * 1 Jul 2015 Scales 5 * 1 Jul 2015 Scanners 5 * 1 Jul 2015 Trolleys 8 * 1 Jul 2015 Postal delivery services: Control systems and control system assets 10 * 1 Jul 2016 Flat mail optical character reading and sorting machines 12 * 1 Jul 2016 Letter boxes (bulk private) 30 * 1 Jul 2016 Letter sorting assets (including bar code sorters, culler facer cancellers and multiline optical character readers) 12 * 1 Jul 2016 Motorcycles 5 * 1 Jul 2016 Parcel lockers 10 * 1 Jul 2016 Parcel sorting system assets (excluding control systems and control system assets) 15 * 1 Jul 2016 Post boxes (street type) 20 * 1 Jul 2016 Courier pick-up and delivery services (51020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Inspection assets: Scales: Bench 10 * 1 Jul 2011 Floor (platform) 20 * 1 Jul 2011 Weight dimension capture system assets (including checkweighers, in motion scales and readers) 10 * 1 Jul 2011 Materials handling equipment: Ball transfer mats and castor decks 20 * 1 Jul 2011 Control systems and control system assets 10 * 1 Jul 2016 Conveyors (including shoe sorters) 15 * 1 Jul 2011 Forklifts - see Table B Parcel sorting system assets (including sortation system assets) (excluding control systems and control system assets) 15 * 1 Jul 2016 Scissor lifts 10 * 1 Jul 2015 Storage racks 20 * 1 Jul 2011 Trolleys, freight barrows, cages and bins 10 * 1 Jul 2011 Pick up and delivery equipment: Barcode label printers 5 * 1 Jul 2011 Portable hand held barcode readers (including point of delivery capture devices and delivery information acquisition devices) 4 * 1 Jul 2011 Airport operations and other air transport support services (52200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aircraft maintenance assets: Aircraft testing equipment 13 ⅓ 1 Jan 2001 General plant and machinery 20 1 Jan 2001 Hangar fixtures and fittings 20 1 Jan 2001 Plant subject to excessive corrosion 10 1 Jan 2001 Precision machines and plant 10 1 Jan 2001 Aircraft training assets: Flight simulators 8 1 Jan 2001 Link trainers 8 1 Jan 2001 Airport assets: Aerobridges 20 * 1 Jan 2003 Baggage handling assets: Baggage check-in stations (incorporating scales and check-in conveyors) 10 * 1 Jan 2003 Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) 15 * 1 Jan 2003 Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) 15 * 1 Jan 2003 Control systems (excluding computers) 10 * 1 Jan 2003 Fire safety and rescue assets: Breathing units 10 * 1 Jan 2003 Drills, air powered 10 * 1 Jan 2003 Fire fighting vehicles 20 * 1 Jan 2003 Rescue boats: Aluminium 20 * 1 Jan 2003 Inflatable 8 * 1 Jan 2003 Rescue units (jaws of life) 15 * 1 Jan 2003 Fuel supply assets: Aircraft fueller vehicles 15 * 1 Jan 2003 Aircraft hydrant dispenser vehicles 15 * 1 Jan 2003 Filters, fuel 25 * 1 Jan 2003 Fire fighting systems 25 * 1 Jan 2003 Piping 25 * 1 Jan 2003 Pumps, fuel 25 * 1 Jan 2003 Tanks 25 * 1 Jan 2003 Ground support assets: Aircraft loader/unloader vehicles 15 * 1 Jan 2003 Aircraft stairs: Manual 20 * 1 Jan 2003 Vehicle mounted 15 * 1 Jan 2003 Airstart units 15 * 1 Jan 2003 Containers, air cargo (used to transport goods by air) 5 * 1 Jan 2001 Ground power units 15 * 1 Jan 2003 High lift service vehicles (including catering, lavatory, maintenance and water vehicles) 15 * 1 Jan 2003 Tow tractors 20 * 1 Jan 2003 Tractors, baggage 15 * 1 Jan 2003 Tractor trolleys (including baggage and container trolleys, and dollies) 10 * 1 Jan 2003 Navigation aids: Distance measuring assets 15 * 1 Jan 2003 Instrument landing systems 10 * 1 Jan 2003 Non-directional beacons (excluding towers) 15 * 1 Jan 2003 Radar sensors 15 * 1 Jan 2003 Towers 30 * 1 Jan 2003 VHF omni range assets (excluding towers) 15 * 1 Jan 2003 Runway sweepers 15 * 1 Jan 2003 Terminal building assets: Flight information display signs (including monitors and LED screens) 7 * 1 Jan 2003 Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) 5 * 1 Jan 2003 Visual aids assets: Docking guidance systems 10 * 1 Jan 2003 Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) 15 * 1 Jan 2003 Movement area guidance signs 10 * 1 Jan 2003 Visual approach slope indicator systems (PAPI) 15 * 1 Jan 2003 Wind direction indicators, illuminated 10 * 1 Jan 2003 Other transport support services n.e.c. (52999) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electronic toll collection assets: Digital measuring instruments (including vehicle classifiers (laser or infrared) and electronic toll collection readers (radio frequency)) 4 * 1 Jul 2005 Electronic toll collection transponders 4 * 1 Jul 2005 Optical character recognition cameras 4 * 1 Jul 2005 Other warehousing and storage services (53090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) Motion picture and video activities (55110 to 55140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Camera accessories: Aspect ratio converters 12 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Speed control, time lapse and phase adjustment controls 10 * 1 Jan 2006 Time code generators and master clocks 10 * 1 Jan 2006 Underwater and marine housings and rain deflectors 12 * 1 Jan 2006 Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) 3 * 1 Jan 2006 Cameras: 16mm and 35mm film cameras 10 * 1 Jan 2006 Digital cameras 5 * 1 Jan 2006 Camera lens accessories: Coloured and graduated filters and filter stages 3 * 1 Jan 2006 Fish eye and wide angle lens adapters 10 * 1 Jan 2006 Follow focus, remote focus, shutter and zoom controls 10 * 1 Jan 2006 Image stabilisers, matte boxes, and teleprompters 10 * 1 Jan 2006 Camera lenses 10 * 1 Jan 2006 Camera supports (including heads, legs mounts and tripods) 10 * 1 Jan 2006 Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5 * 1 Jul 2004 Grips' assets: Camera cranes 10 * 1 Jan 2006 Camera heads 10 * 1 Jan 2006 Car rigs, sea rigs and other specialised rigs 2 * 1 Jan 2006 Communications systems 5 * 1 Jan 2006 Dollies 12 * 1 Jan 2006 Dolly and camera attachments 10 * 1 Jan 2006 Dolly track 5 * 1 Jan 2006 Remote camera control systems 10 * 1 Jan 2006 Towers, rigging, and dance floors 10 * 1 Jan 2006 Tracking vehicles and insert trailers - see Table B Motor vehicles and trailers Lighting assets: Accessories (including gaffer grips, clamps, mounts, and stands) 10 * 1 Jan 2006 Portable lights 10 * 1 Jan 2006 Studio lights - fixed 15 * 1 Jan 2006 Lighting control systems 10 * 1 Jan 2006 Lighting grids - fixed 20 * 1 Jan 2006 Lighting hoists 15 * 1 Jan 2006 Motion picture film processing assets: Chemical agitators and mixers 10 * 1 Jan 2006 Chemical storage tanks 15 * 1 Jan 2006 Film cleaning machines 10 * 1 Jan 2006 Film colour analysers and colour grading machines 8 * 1 Jan 2006 Film densitometers 10 * 1 Jan 2006 Film printing machines 10 * 1 Jan 2006 Film processing machines 10 * 1 Jan 2006 Film re-winders 15 * 1 Jan 2006 Flat bed and rear projection film viewers 15 * 1 Jan 2006 Mixed chemical pumps 10 * 1 Jan 2006 Optical sound camera systems (incorporating soundtrack and time code generators) 10 * 1 Jan 2006 Silver recovery units 8 * 1 Jan 2006 Sound quality control processors 5 * 1 Jan 2006 Waste water treatment assets 10 * 1 Jan 2006 Post production sound assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Audio effects units (incorporating aural exciters, compressors, delay and effects control processors graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators and time controllers) 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 3 * 1 Jan 2006 Digital film projectors 5 * 1 Jan 2006 Digital sound conversion processors (including encoders and decoders) 5 * 1 Jan 2006 Hard disc video players and recorders 3 * 1 Jan 2006 Microphones and microphone accessories 10 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 5 * 1 Jan 2006 Sound mixing desks and consoles 5 * 1 Jan 2006 Speakers 7 * 1 Jan 2006 Time code synchronisation units 5 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Post production video assets: DVD players 3 * 1 Jan 2006 Edit controllers (used in linear editing) 4 * 1 Jan 2006 High definition digital film scanners 4 * 1 Jan 2006 High definition laser film recorders 5 * 1 Jan 2006 Monitors 5 * 1 Jan 2006 Motion capture and analysis systems 5 * 1 Jan 2006 Non-linear editing systems (incorporating computer control, interface and hard disc system) 5 * 1 Jan 2006 Telecine chains (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machines) 7 * 1 Jan 2006 VHS video cassette players and recorders 2 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Videotape players and recorders 5 * 1 Jan 2006 Screening theatre assets: Audio amplification and processing equipment (includes component racks systems) 5 * 1 Jan 2006 Digital audio players, digital film projectors and digital sound conversion processors 5 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 8 * 1 Jan 2006 Speakers 10 * 1 Jan 2006 Sound recording assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Sound mixing consoles 5 * 1 Jan 2006 Boom poles 2 * 1 Jan 2006 Compressors, expanders and limiters 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 2 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Headphones: Generally 2 * 1 Jan 2006 Miniature in-ear headphones 1 * 1 Jan 2006 Microphones: Field or boom microphones 7 * 1 Jan 2006 Lapel microphones 1 * 1 Jan 2006 Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5 * 1 Jan 2006 Microphone cables 2 * 1 Jan 2006 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jan 2006 Studio microphones 10 * 1 Jan 2006 Monitors 2 * 1 Jan 2006 Speakers 5 * 1 Jan 2006 Vision switchers 5 * 1 Jan 2006 Video monitors 5 * 1 Jan 2006 Motion picture exhibition (55130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio amplification and processing equipment (including component rack systems) 10 * 1 Jan 2001 Carpets 5 * 1 Jan 2001 Cinema automation systems 10 * 1 Jan 2001 Cinema and sound processors 8 * 1 Jan 2001 Cinema seating (including frames, seat bodies and covers) 7 * 1 Jan 2001 Curtains, wall and acoustic treatments 7 * 1 Jan 2001 Drive-in plant: Sound transmission equipment 10 * 1 Jan 2001 Listening units (including posts, wiring and speaker equipment) 10 * 1 Jan 2001 Screens and screen framing 15 * 1 Jan 2001 Film handling and maintenance equipment (including splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001 Film transport systems (including platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001 Lighting (including dimmers, aisle and seat) 10 * 1 Jan 2001 Loud speakers and sound reproduction equipment 10 * 1 Jan 2001 Motion picture and slide projection equipment: Motion picture projectors 10 * 1 Jan 2001 Projector heat extraction systems 10 * 1 Jan 2001 Projection ports 20 * 1 Jan 2001 Slide projectors 10 * 1 Jan 2001 Screen installations (including screens, framing and masking equipment) 8 * 1 Jan 2001 Radio broadcasting (56100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amplifiers and pre-amplifiers 10 * 1 Jul 2012 Audio monitors 10 * 1 Jul 2012 Audio processing assets (including rack mounted effects units etc) 10 * 1 Jul 2012 Audio routers 10 * 1 Jul 2012 Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems) 6 * 1 Jul 2012 Consoles: Broadcast consoles (incorporating audio logging and routing, intercommunication etc) 7 * 1 Jul 2012 Production consoles 10 * 1 Jul 2012 Control room assets generally: Electronically based assets (including audio processors, audio switchers, aural studio to transmitter linkage assets, distribution amplifiers, monitor receivers etc) 10 * 1 Jul 2012 Personal computer based assets (including delay units, logging units, program fail detectors, RDS generators etc) 6 * 1 Jul 2012 Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) 5 * 1 Jul 2012 Headphones and headsets 2 * 1 Jul 2012 Intercommunication systems (standalone) 10 * 1 Jul 2012 Microphones: Field and portable microphones 5 * 1 Jul 2012 Studio based microphones (including recording microphones) 10 * 1 Jul 2012 Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers On air lights 15 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Servers, domain controllers, switches, transcoders etc 6 * 1 Jul 2012 Studio based digital audio broadcasting infrastructure (encoding assets etc) 10 * 1 Jul 2012 Telephone systems: Telephone interface assets generally (used for sending and receiving audio to and from connected telephone lines) 10 * 1 Jul 2012 Telephone screening systems and other personal computer based telephone systems (excluding software) 6 * 1 Jul 2012 Voice over internet protocol (VoIP) based systems 7 * 1 Jul 2012 Time code generators 10 * 1 Jul 2012 Transmission assets: Antennas 20 * 1 Jul 2012 Codecs 10 * 1 Jul 2012 Fibre optic terminal equipment generally 10 * 1 Jul 2012 Generators (backup) 15 * 1 Jul 2012 Obstruction lighting 15 * 1 Jul 2012 Power conditioners 15 * 1 Jul 2012 RF switching units 15 * 1 Jul 2012 Signal receiving and monitoring assets (including audio processors, decoders, modulation monitors, spectrum analysers etc) 10 * 1 Jul 2012 Silence detection and switching units 10 * 1 Jul 2012 Surge arresters 10 * 1 Jul 2012 Translators 15 * 1 Jul 2012 Transmission towers 40 * 1 Jul 2012 Transmitters 15 * 1 Jul 2012 Uninterruptible power supply (UPS) assets - see Table B Power supply assets Television broadcasting (56210 to 56220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio boards, consoles and mixers 12 * 1 Jul 2005 Audio delay units 10 * 1 Jul 2005 Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) 12 * 1 Jul 2005 Automated tape library systems (incorporating robotic controls and tape drives) 10 * 1 Jul 2005 Broadcast antennas 20 * 1 Jul 2005 Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets) 12 * 1 Jul 2005 Cameras: Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras) 8 * 1 Jul 2005 Studio cameras 10 * 1 Jul 2005 Camera control units 10 * 1 Jul 2005 Camera lens accessories (including adapters, filters, matte boxes and stabilisers) 12 * 1 Jul 2005 Camera lenses 12 * 1 Jul 2005 Camera mounting heads 15 * 1 Jul 2005 Camera mounts (including cranes, jibs, pedestals and tripods) 25 * 1 Jul 2005 Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) 12 * 1 Jul 2005 Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) 10 * 1 Jul 2005 Digital audio players and recorders (including CD players and recorders, digital audio tape (DAT) players, DVD players and recorders, and mini disc players and recorders) 5 * 1 Jul 2005 Digital video effects (DVE) units - standalone 10 * 1 Jul 2005 Edit controllers (used in linear editing and audio post-production) 8 * 1 Jul 2005 Hard disk recorders 5 * 1 Jul 2005 Intercommunication systems 15 * 1 Jul 2005 Lighting: Portable lighting 12 * 1 Jul 2005 Studio lighting 15 * 1 Jul 2005 Lighting control systems 10 * 1 Jul 2005 Lighting grids - fixed 40 * 1 Jul 2005 Lighting hoists 15 * 1 Jul 2005 Microphones: Field or boom microphones 5 * 1 Jul 2005 Miniature or 'lapel' microphones 5 * 1 Jul 2005 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jul 2005 Studio or fixed microphones 10 * 1 Jul 2005 Microphone booms 10 * 1 Jul 2005 Microwave telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers Monitors: Audio monitors 10 * 1 Jul 2005 Video monitors: Cathode ray tube (CRT) monitors 8 * 1 Jul 2005 LCD and Plasma monitors 5 * 1 Jul 2005 Virtual monitor wall systems (including rear projection monitor walls) 5 * 1 Jul 2005 Non-linear editing systems (incorporating computer control, interface and hard disk system) 4 * 1 Jul 2005 Presentation automation systems 10 * 1 Jul 2005 Racks 20 * 1 Jul 2005 RF Modulation units 12 * 1 Jul 2005 Routing systems (incorporating control panels, hardware and switchers) 11 * 1 Jul 2005 Satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Servers (excluding data servers) 8 * 1 Jul 2005 Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) 12 * 1 Jul 2005 Slow motion controllers 10 * 1 Jul 2005 Switchers (including master control, presentation and production switchers) 10 * 1 Jul 2005 Teleprompters 10 * 1 Jul 2005 Translators 15 * 1 Jul 2005 Transmission towers 40 * 1 Jul 2005 Transmitters 15 * 1 Jul 2005 Transmitting masts (for mobile production vehicles) 10 * 1 Jul 2005 Under monitor and tally display systems 10 * 1 Jul 2005 Videocassette recorders 5 * 1 Jul 2005 Videotape players and recorders 8 * 1 Jul 2005 Internet publishing and broadcasting (57000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100) Telecommunications services (58010 to 58090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Backbone network assets: Conduits 40 * 1 Jul 2003 Cross connects (including digital and optical) 15 * 1 Jul 2003 Multiplexers (including wave division, terminal, and add-drop) 15 * 1 Jul 2003 Optical amplifiers 15 * 1 Jul 2003 Optical fibre cables 25 * 1 Jul 2003 Optical patch panels 25 * 1 Jul 2003 Regenerators 15 * 1 Jul 2003 International telecommunications submarine cables 15 * 1 Jul 2002 Microwave radio telecommunications assets: Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable): High capacity licensed microwave radio 10 * 1 Jul 2004 Medium capacity licensed microwave radio 8 * 1 Jul 2004 Low capacity licensed microwave radio 5 * 1 Jul 2004 Microwave radio system (including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter) High capacity licensed microwave radio system ≥ 68Mb 10 * 1 Jul 2004 Medium capacity licensed microwave radio system ≥ 16Mb to <68Mb 8 * 1 Jul 2004 Low capacity licensed microwave radio system < 16Mb 5 * 1 Jul 2004 Class licence microwave radio system (including antenna) 3 * 1 Jul 2004 Multiplexers 10 * 1 Jul 2004 Towers (including guyed, lattice and steel or concrete poles) 25 * 1 Jul 2004 Mobile telecommunications assets: Base station assets: Antennas, battery backup, radio transmitters/receivers and rectifiers 6 * 1 Jul 2002 Towers 25 * 1 Jul 2002 Base station controller hardware 10 * 1 Jul 2002 Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10 * 1 Jul 2002 Mobile switching centre hardware 10 * 1 Jul 2002 Payphones (public telephones) 10 1 Jan 2001 Satellite communication assets: Communications satellites (geosynchronous orbit) 15 * 1 Jan 2005 High power amplifiers 12 * 1 Jan 2005 Multiplexers 10 * 1 Jan 2005 Satellite antennas: Electronic components, external (including low noise amplifiers) 8 * 1 Jan 2005 Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8 * 1 Jan 2005 Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20 * 1 Jan 2005 Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10 * 1 Jan 2005 Satellite telemetry and control systems 15 * 1 Jan 2005 Telecommunications assets: Air-conditioning units 5 * 1 Jul 2002 Batteries, rectifiers 6 * 1 Jul 2002 Racks 20 * 1 Jul 2003 Equipment shelters (transportable) 25 * 1 Jul 2003 Electronic information storage services (59220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aisle containments (including hot aisle containments (HAC), cold aisle containments (CAC)) 15 * 1 Jul 2017 Data centre control systems - see Table B control systems and control system assets Data centre cooling assets: Chillers 15 * 1 Jul 2017 Computer room air conditioning (CRAC) units (including direct expansion (DX) systems) 10 * 1 Jul 2017 Computer room air handling (CRAH) units (including chilled water systems) 15 * 1 Jul 2017 Cooling towers 10 * 1 Jul 2017 Humidifier assets: Others (including ultrasonic humidifiers) 10 * 1 Jul 2017 Steam humidifiers (including steam generators) 5 * 1 Jul 2017 Rear door heat exchangers (RDHx) 15 * 1 Jul 2017 Row-based cooling units assets: Others (including direct expansion (DX) cooling system units) 10 * 1 Jul 2017 Water-chilled 15 * 1 Jul 2017 Water buffer tanks 20 * 1 Jul 2017 Diesel rotary uninterruptible power supply (DRUPS) 22 * 1 Jul 2017 Fire protection and suppression systems assets - see Table B Fire control and alarm assets Generators - see Table B Power supply assets: Emergency or standby Leak detection systems 10 * 1 Jul 2017 Load banks 15 * 1 Jul 2017 Modular data centre (including portable containerised data centre modules, prefabricated data centre modules - able to be transported) 10 * 1 Jul 2017 Rack based power rails (including rack based power distribution unit (PDU)) 10 * 1 Jul 2017 Racks 10 * 1 Jul 2017 Raised floors 25 * 1 Jul 2017 Rectifiers 12 * 1 Jul 2017 Static transfer switches (STS) 12 * 1 Jul 2017 Switchboards - see Table B Switchboards Security and monitoring systems assets - see Table B Security and monitoring assets Uninterruptible power supply (UPS) systems (excluding batteries) 12 * 1 Jul 2017 Uninterruptible power supply (UPS) systems batteries 5 * 1 Jul 2017 Library and other information services (60100 to 60200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Libraries: Circulating (all classes of books) 10 1 Jan 2001 Music lending 6 ⅔ 1 Jan 2001 FINANCIAL AND INSURANCE SERVICES (62100 to 64200) Banking, building society and credit union operations (62210 to 62230) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic teller machines (ATMs) - see Table B Automatic teller machines (ATMs) Cheque processing machines (including proof machines, endorsers, MICR encoders, printers, readers, sorters and scanners) 5 * 1 Jul 2019 Cash handling assets: Coin cabinets, secure coin storage units and coin trolleys 15 * 1 Jul 2019 Coin counters and sorters, and coin deposit machines (CDMs) 10 * 1 Jul 2019 Note counters and sorters 8 * 1 Jul 2019 Teller cash recyclers (TCRs), teller cash dispensers (TCDs), teller assist units (TAUs) and automated teller safes (ATSs) 7 * 1 Jul 2019 Weighing machines (such as coin scales, digital weighing machines, and note scales) 7 * 1 Jul 2019 EFTPOS machines and EFTPOS terminals (such as PIN pads) - see Table B Point of sale assets Safes: Safes (portable) 40 * 1 Jul 2019 Strongroom door and frame 100 1 Jan 2001 Teller safes, counter safes and teller time-delay safes 25 * 1 Jul 2019 Vaults (demountable or portable) and demountable strongrooms 100 * 1 Jul 2019 Security assets: Anti-jump barriers (cables or partitions) 15 * 1 Jul 2019 Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building - see Table B Security and monitoring assets Variable message signs, such as electronic FX boards and digital LED screens - see Table B Advertising signs RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) Note: If the asset is hired or leased to and used predominantly by a particular industry and not listed below, see the entry under Table A for that industry Rental and hiring services (except real estate) (66110 to 66400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air Compressors: Compressors - reciprocating 7 * 1 Jul 2005 Compressors - rotary screw 10 * 1 Jul 2005 Compaction: Compactors - flat plate 8 * 1 Jul 2005 Compactors - vertical rammer 6 * 1 Jul 2005 Concreting assets: Brick/paving saws 5 * 1 Jul 2005 Concrete demolition saws 3 * 1 Jul 2005 Concrete kibble buckets 15 * 1 Jul 2005 Concrete mixers 4 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2005 Elevating work platforms (EWPs): Boom lifts (including knuckle and telescopic boom lifts) 15 * 1 Jul 2015 Personnel lifts 10 * 1 Jul 2015 Scissor lifts 10 * 1 Jul 2015 Generators: Cables 5 * 1 Jul 2005 Distribution boards 10 * 1 Jul 2005 Diesel 10 * 1 Jul 2005 Petrol 5 * 1 Jul 2005 Generator with attached lighting plant 10 * 1 Jul 2005 Household assets: Clothes dryers 5 * 1 Jan 2006 DVD players 5 * 1 Jan 2006 Dishwashers 8 * 1 Jan 2006 Evaporative coolers, portable 5 * 1 Jan 2006 Freezers 6 * 1 Jan 2006 Microwave ovens 6 * 1 Jan 2006 Refrigerators 6 * 1 Jan 2006 Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 5 * 1 Jan 2006 Surround sound systems (incorporating audio-video receivers and speakers) 5 * 1 Jan 2006 Television sets 8 * 1 Jan 2006 Vacuum cleaners, portable 5 * 1 Jan 2006 Video cassette recorder systems (VCR) 5 * 1 Jan 2006 Washing machines 6 * 1 Jan 2006 Ladders (including stepladders, work platforms extension ladders, trestles and planks): Aluminium 4 * 1 Jul 2015 Fibreglass 4 * 1 Jul 2015 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 10 * 1 Jul 2014 Power tools: Chainsaws 3 * 1 Jul 2005 Hand tools - air 5 * 1 Jul 2005 Hand tools - battery 3 * 1 Jul 2008 Hand tools - electric 5 * 1 Jul 2005 Jackhammers - air 7 * 1 Jul 2005 Jackhammers - electric 3 * 1 Jul 2005 Nail guns - air 3 * 1 Jul 2005 Recreational vehicles: Campervans and motorhomes: Vehicles having a gross vehicle mass greater than 3 tonnes and 4WD vehicles 5 * 1 Jul 2015 Vehicles having a gross vehicle mass of 3 tonnes or less 8 * 1 Jul 2015 Caravans and camper trailers 12 * 1 Jul 2015 Rental cars 5 * 1 Jul 2016 Scaffolding: Aluminium 5 * 1 Jul 2015 Fibreglass 5 * 1 Jul 2015 Steel 15 * 1 Jul 2015 Traffic management assets: Crash prevention assets: Barriers: Concrete 30 * 1 Jan 2006 Plastic 5 * 1 Jan 2006 Crash attenuators (truck mounted) 10 * 1 Jan 2006 Road marking assets: < 100 litre capacity 5 * 1 Jan 2006 100 to 500 litre capacity 9 * 1 Jan 2006 > 500 litre capacity 11 * 1 Jan 2006 Line grinders (walk behind) 5 * 1 Jan 2006 Traffic management signs: Arrow boards 10 * 1 Jan 2006 Speed observation signs 10 * 1 Jan 2006 Traffic lights - mobile 10 * 1 Jan 2006 Variable message signs 10 * 1 Jan 2006 Static signage (including safety cones, barricades, warning signs and bollards) 3 * 1 Jan 2006 Video recorder or equipment hiring 6 ⅔ 1 Jan 2001 Video tapes and games hiring ½ * 1 Jan 2001 Welders: Diesel 10 * 1 Jul 2005 Electric 5 * 1 Jul 2005 Note where the terms 'freestanding' and 'fixed' are used in entries for residential property operators, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability. Residential property operators (67110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets generally: Air conditioning assets (excluding ducting, pipes and vents): Air handling units 20 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Damper motors (including variable air volume box controller) 10 * 1 Jul 2003 Fan coil units (connected to condensing set) 15 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split system) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Ceiling fans 5 * 1 Jul 2004 Clocks, electric 10 * 1 Jul 2004 Digital peep holes 10 * 1 Jul 2019 DVD players 5 * 1 Jul 2004 Door closers 10 * 1 Jul 2004 Door stops, freestanding 10 * 1 Jul 2004 Escalators (machinery and moving parts) 20 * 1 Jan 2003 Evaporative coolers: Fixed (excluding ducting and vents) 15 * 1 Jul 2019 Portable 10 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2019 Floating timber 15 * 1 Jul 2004 Linoleum 10 1 Jan 2001 Vinyl 10 1 Jan 2001 Furniture, freestanding 13 ⅓ 1 Jan 2001 Garbage bins 10 * 1 Jul 2004 Garbage compacting systems (excluding chutes) 6 ⅔ 1 Jan 2001 Generators 20 1 Jan 2001 Gym assets: Cardiovascular 5 * 1 Jul 2004 Resistance 10 * 1 Jul 2004 Hand dryers, electrical 10 1 Jan 2001 Heaters: Fixed: Electric 15 * 1 Jul 2004 Gas: Ducted central heating unit 20 * 1 Jul 2004 Other 15 * 1 Jul 2004 Freestanding 15 * 1 Jul 2004 Home automation control assets 10 * 1 Jul 2019 Hot water systems (excluding piping): Electric 12 * 1 Jul 2004 Gas 12 * 1 Jul 2004 Solar 15 * 1 Jul 2004 Hydronic assets: Controls 10 * 1 Jul 2019 Water heaters 15 * 1 Jul 2019 Intercom system assets 10 * 1 Jul 2004 Lifts (including hydraulic and traction lifts) 30 * 1 Jan 2003 Lights: Fittings (excluding hardwired) 5 * 1 Jul 2004 Freestanding 5 * 1 Jul 2004 Shades, removable 5 * 1 Jul 2004 Linen 5 * 1 Jul 2004 Master antenna television (MATV) assets: Amplifiers 10 * 1 Jul 2004 Modulators 10 * 1 Jul 2004 Power sources 10 * 1 Jul 2004 Mirrors, freestanding 15 * 1 Jul 2004 Radios 10 1 Jan 2001 Rugs 7 * 1 Jul 2004 Skylights: Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Solar power generating system (incorporating batteries, inverters, solar panels, regulators) 20 * 1 Jul 2004 Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 7 * 1 Jul 2004 Surround sound systems (incorporating audio-video receivers and speakers) 10 * 1 Jul 2004 Telecommunications assets: Cordless phones 4 * 1 Jul 2004 Telephone hand sets 6 * 1 Jul 2019 Telephone systems - see Table B Telephony Television antennas, freestanding 5 * 1 Jul 2004 Television sets 8 * 1 Jul 2019 Vacuum cleaners: Ducted: Hoses 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Wands 10 * 1 Jul 2004 Portable 10 1 Jan 2001 Ventilation fans 20 * 1 Jul 2004 Video cassette recorder systems (VCRs) 5 * 1 Jul 2004 Water pumps: Multi-storey 20 * 1 Jul 2019 Rainwater tanks 5 * 1 Jul 2019 Single residence pressure pumps 8 * 1 Jul 2019 Window blinds, internal 10 * 1 Jul 2004 Window curtains 6 * 1 Jul 2004 Window shutters, automatic: Controls 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Bathroom assets: Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 3 * 1 Jul 2019 Exhaust fans (including light/heating) 10 * 1 Jul 2004 Heated towel rails, electric 10 * 1 Jul 2004 Shower curtains (excluding curtain rods and screens) 2 * 1 Jul 2004 Spa bath pumps 10 * 1 Jul 2019 Fire control assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors (including addressable manual call points, heat, multi type and smoke) 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Emergency warning and intercommunication systems (EWIS): Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones (WIPs) 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives (VSDs) 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Kitchen assets: Cook tops 12 * 1 Jul 2004 Crockery 5 * 1 Jul 2004 Cutlery 5 * 1 Jul 2004 Dishwashers 8 * 1 Jul 2019 Freezers 12 * 1 Jul 2004 Garbage disposal units 10 * 1 Jul 2004 Microwave ovens 8 * 1 Jul 2019 Ovens 12 * 1 Jul 2004 Range hoods 12 * 1 Jul 2004 Refrigerators 12 * 1 Jul 2004 Stoves 12 * 1 Jul 2004 Water filters, electrical 15 * 1 Jul 2004 Laundry assets: Clothes dryers 7 * 1 Jul 2019 Ironing boards, freestanding 5 * 1 Jul 2019 Irons 5 * 1 Jul 2004 Washing machines 8 * 1 Jul 2019 Outdoor assets: Automatic garage doors: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Barbecue assets: Fixed barbecue assets: Sliding trays and cookers 10 * 1 Jul 2004 Freestanding barbecues 5 * 1 Jul 2004 Floor carpet (including artificial grass and matting) 5 * 1 Jul 2004 Folding arm awnings: Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Furniture, freestanding 5 * 1 Jul 2004 Gardening watering installations: Control panels 5 * 1 Jul 2004 Pumps 5 * 1 Jul 2004 Timing devices 5 * 1 Jul 2004 Garden lights, solar 5 * 1 Jul 2019 Garden sheds, freestanding 15 * 1 Jul 2004 Gates, electrical: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Operable pergola louvres: Controls 15 * 1 Jul 2004 Motors 15 * 1 Jul 2004 Rainwater tanks: Galvanised steel 25 * 1 Jul 2019 Polyethylene 15 * 1 Jul 2019 Roller blinds Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Sauna heating assets 15 * 1 Jul 2004 Sewage treatment assets: Controls 8 * 1 Jul 2004 Motors 8 * 1 Jul 2004 Spas: Fixed spa assets: Chlorinators 10 * 1 Jul 2019 Filtration assets (including pumps) 10 * 1 Jul 2019 Heaters (electric or gas) 15 * 1 Jul 2004 Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2004 Swimming pool assets: Chlorinators 10 * 1 Jul 2019 Cleaning assets 7 * 1 Jul 2004 Covers (including blankets) 8 * 1 Jul 2019 Filtration assets (including pumps) 10 * 1 Jul 2019 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Tennis court assets: Cleaners 3 * 1 Jul 2004 Drag brooms 3 * 1 Jul 2004 Nets 5 * 1 Jul 2004 Rollers 3 * 1 Jul 2004 Umpire chairs 15 * 1 Jul 2004 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 CCTV systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexes) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including passive infra-red, photo sensors and vibration) 5 * 1 Jul 2004 Global System for Mobiles (GSM) Units 5 * 1 Jul 2004 Noise makers (including bells and sirens) 5 * 1 Jul 2004 Non-residential property operators (67120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial office building assets: Boilers 20 * 1 Jul 2005 Boiler pumps 5 * 1 Jul 2005 Building maintenance units 35 * 1 Jul 2005 Carpets 8 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Hot water installations (excluding commercial boilers and piping) 15 * 1 Jul 2005 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Uninterruptible power supply (UPS) systems: Line interactive types 5 * 1 Jul 2013 On line double conversion types 10 * 1 Jul 2013 Window blinds 20 * 1 Jul 2005 PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) Scientific research services (69100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Scientific, medical and pharmaceutical research assets: Autoclaves: Bench top autoclaves 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Automated cell counters 5 * 1 Jul 2014 Automated colony pickers 5 * 1 Jul 2014 Balances 10 * 1 Jul 2014 Biological safety cabinets 10 * 1 Jul 2014 Cell harvesters 10 * 1 Jul 2014 Centrifuges: Bench top centrifuges 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Computed tomography (CT) scanners 10 * 1 Jul 2014 Digital cameras 3 * 1 Jul 2014 DNA sequencers 5 * 1 Jul 2014 Electrophoresis systems (incorporating power supplies and tanks) 7 * 1 Jul 2014 Electroporators 8 * 1 Jul 2014 Fermenters 10 * 1 Jul 2014 Flow cytometers 8 * 1 Jul 2014 Freeze dryers 10 * 1 Jul 2014 Freezers 10 * 1 Jul 2014 Gel documentation systems 5 * 1 Jul 2014 Glassware washers 8 * 1 Jul 2014 Heating blocks 10 * 1 Jul 2014 Homogenisers 7 * 1 Jul 2014 Incubators 6 * 1 Jul 2014 Liquid chromatography systems 5 * 1 Jul 2014 Liquid nitrogen assets (including dewars and tanks) 10 * 1 Jul 2014 Microscopes 10 * 1 Jul 2014 Microtomes 10 * 1 Jul 2014 Mixers 7 * 1 Jul 2014 Nano spectrophotometers 8 * 1 Jul 2014 Ovens 6 * 1 Jul 2014 Peristaltic pumps 7 * 1 Jul 2014 pH meters 7 * 1 Jul 2014 Plate readers 5 * 1 Jul 2014 Polymerase chain reaction (PCR) thermal cyclers 8 * 1 Jul 2014 Real-time PCR detection machines 5 * 1 Jul 2014 Refrigerators 8 * 1 Jul 2014 Robotic systems (including robotic liquid handling systems and robotic sampler systems) 5 * 1 Jul 2014 Shakers 7 * 1 Jul 2014 Sonicators (including water bath sonicators and sonicators with probes) 7 * 1 Jul 2014 Spectrophotometers (excluding nano spectrophotometers) 10 * 1 Jul 2014 Surface plasmon resonance (SPR) machines 5 * 1 Jul 2014 Vacuum concentrators 7 * 1 Jul 2014 Water baths (including refrigerated and shaking water baths) 7 * 1 Jul 2014 Water purification systems 8 * 1 Jul 2014 Surveying and mapping services (69220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Airborne imaging (cameras) 7 * 1 Jul 2015 Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Controllers 4 * 1 Jul 2015 Digital (electronic) levels 5 * 1 Jul 2015 Echo sounders 5 * 1 Jul 2015 GNSS/GIS handhelds (asset receivers) 3 * 1 Jul 2015 GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS) 5 * 1 Jul 2015 Ground imaging (pole cameras) 5 * 1 Jul 2015 Laser detectors/receivers (rod-eye receivers) 4 * 1 Jul 2015 Laser distance measurers/meters (DISTOs) 4 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Laser scanners - 3D (high definition surveying) - ground LIDAR 5 * 1 Jul 2015 Laser scanners - vehicle mounted - ground LIDAR 5 * 1 Jul 2015 LIDAR (airborne) 7 * 1 Jul 2015 Rail surveying assets: Mobile rail surveying equipment 5 * 1 Jul 2015 Platform clearance gauges 6 * 1 Jul 2015 Rail profile gauges 6 * 1 Jul 2015 Stereoplotters - digital/softcopy (hardware only) 10 * 1 Jul 2015 Tablets 4 * 1 Jul 2015 Theodolites (digital) 7 * 1 Jul 2015 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Traverse kits (incorporating tripods, tribrachs, prisms, poles and optical plummets) 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 Unmanned surface vehicles 4 * 1 Jul 2015 Utility locator (underground service locator) assets: Ground penetrating radars (GPRs) 5 * 1 Jul 2015 Magnetic locators 5 * 1 Jul 2015 Service locators 5 * 1 Jul 2015 Signal generators 5 * 1 Jul 2015 Signal tracer for locators 4 * 1 Jul 2015 Scientific testing and analysis services (69250) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coal laboratory assets: Sample preparation assets: Drop shatters 20 * 1 Jul 2018 Drum tumblers 15 * 1 Jul 2018 Drying ovens: Benchtop 7 * 1 Jul 2018 Others (including floor size with trolleys) 15 * 1 Jul 2018 Dust extraction systems 15 * 1 Jul 2018 Float-sink buckets 8 * 1 Jul 2018 Float-sink testing units (incorporating ventilation ducting, fans, density separation apparatus etc, but excluding float-sink buckets) 15 * 1 Jul 2018 Flotation machines (including froth rotation machines) 20 * 1 Jul 2018 Jaw crushers 10 * 1 Jul 2018 Pulverisers 10 * 1 Jul 2018 Riffle splitters 10 * 1 Jul 2018 Rotary Sample Dividers (RSDs) 15 * 1 Jul 2018 Sample storage assets: Cool room assets - see Table B Refrigeration assets Portable refrigerators/freezers 10 * 1 Jul 2018 Sample trays 5 * 1 Jul 2018 Sample trolleys 10 * 1 Jul 2018 Sieve shakers (excluding sieves) 10 * 1 Jul 2018 Sieves (including various meshes and sizes) 7 * 1 Jul 2018 Weighing scales 10 * 1 Jul 2018 Laboratory analytical equipment and instruments: Analytical balances 7 * 1 Jul 2018 Calorimeters 10 * 1 Jul 2018 Carbon and sulphur analysers 7 * 1 Jul 2018 CHN analysers (including carbon, hydrogen and nitrogen) 7 * 1 Jul 2018 Coal ash fusibility furnaces 10 * 1 Jul 2018 Crucible Swell Number (CSN) burners 10 * 1 Jul 2018 Dilatometers 9 * 1 Jul 2018 Fume cabinets 15 * 1 Jul 2018 Moisture testing ovens (including nitrogen setup apparatus) 10 * 1 Jul 2018 Muffle furnaces 15 * 1 Jul 2018 Particle size analysers 10 * 1 Jul 2018 Petrographic microscopes 10 * 1 Jul 2018 Plastometers 9 * 1 Jul 2018 Water baths (including ultrasonic water baths) 7 * 1 Jul 2018 X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7 * 1 Jul 2018 Mineral processing and metallurgical laboratory assets: Sample preparation assets: Benchtop (including work benches and tables) 10 * 1 Jul 2019 Centrifugal concentrators 15 * 1 Jul 2019 Cone crushers 20 * 1 Jul 2019 Drying ovens: Benchtop 7 * 1 Jul 2019 Others (including floor size with trolleys) 10 * 1 Jul 2019 Dust cabinet (including extracted workstations) 20 * 1 Jul 2019 Dust extraction systems 15 * 1 Jul 2019 Flotation machines (including froth rotation machines) 20 * 1 Jul 2019 Gravity separation assets (including centrifuges and cyclones) 10 * 1 Jul 2019 Grinding mills 12 * 1 Jul 2019 Jaw crushers 10 * 1 Jul 2019 Laboratory tumblers (including cyanide leach test tumblers) 10 * 1 Jul 2019 Micro dosing peristaltic pumps 7 * 1 Jul 2019 Overhead tank mixers 5 * 1 Jul 2019 pH control systems 15 * 1 Jul 2019 Pressure filters 8 * 1 Jul 2019 Pulverisers 10 * 1 Jul 2019 Riffle splitters 10 * 1 Jul 2019 Rotary Sample Dividers (RSDs) 10 * 1 Jul 2019 Sample storage assets: Cool room assets - See Table B under 'Refrigeration' Portable refrigerators/freezers 8 * 1 Jul 2019 Sample trays 3 * 1 Jul 2019 Sample trolleys 7 * 1 Jul 2019 Scrubbers 15 * 1 Jul 2019 Shaking tables (including wet tables) 20 * 1 Jul 2019 Sieve shakers (excluding sieves) 10 * 1 Jul 2019 Sieves (including various meshes and sizes) 3 * 1 Jul 2019 Solvent extraction & electro winning equipment 15 * 1 Jul 2019 Vacuum filters 7 * 1 Jul 2019 Water purification systems 15 * 1 Jul 2019 Weighing scales 7 * 1 Jul 2019 Laboratory analytical equipment and instruments: Analytical balances 7 * 1 Jul 2019 Atomic Absorption Spectroscopy (AAS) instruments 10 * 1 Jul 2019 Auto dilutors 7 * 1 Jul 2019 Auto titration instruments 7 * 1 Jul 2019 Carbon and Sulphur analysers 7 * 1 Jul 2019 Cupellation furnaces 10 * 1 Jul 2019 Fume cabinets 15 * 1 Jul 2019 Fusion furnaces 10 * 1 Jul 2019 Fourier Transform Infrared (FTIR) spectroscopy 7 * 1 Jul 2019 Hot blocks 7 * 1 Jul 2019 Hotplate magnetic stirrers 10 * 1 Jul 2019 Incubators 7 * 1 Jul 2019 Inductively coupled plasma mass spectrometry (ICP-MS), and Inductively coupled plasmas optical emission spectroscopy (ICP-OES) 10 * 1 Jul 2019 Ion Chromatography (IC) equipment 15 * 1 Jul 2019 Muffle furnaces 12 * 1 Jul 2019 Overhead stirrers 8 * 1 Jul 2019 Particle size analysers 10 * 1 Jul 2019 Petrographic microscopes 10 * 1 Jul 2019 Robotic cells (including robotic fusion cells, robotic preparations cells) 10 * 1 Jul 2019 Robotic TGA cells 7 * 1 Jul 2019 Thermogravimetric Analysers (TGAs) 7 * 1 Jul 2019 Water baths 5 * 1 Jul 2019 X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7 * 1 Jul 2019 Advertising services (69400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Advertising signs - see Table B Advertising signs Veterinary services (69700) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Veterinarians' assets: Anaesthesia machines 10 * 1 Jan 2004 Animal blow dryers 5 * 1 Jan 2004 Animal cages: Fibreglass, plastic and polyethylene (PE) cages 10 * 1 Jan 2004 Stainless steel cages 20 * 1 Jan 2004 Animal patient monitoring assets (including blood pressure monitors, carbon dioxide (CO2) end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 Animal scales 7 * 1 Jan 2004 Dental assets: Dental units 10 * 1 Jan 2004 Ultrasonic scalers (standalone) 10 * 1 Jan 2004 Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) 10 * 1 Jan 2004 Electrocautery units 10 * 1 Jan 2004 Electroejaculators 6 * 1 Jan 2004 Hydrobaths 8 * 1 Jan 2004 Pathology assets: Centrifuges 5 * 1 Jan 2004 Laboratory analysers: Electrolyte analysers 4 * 1 Jan 2004 Generally 5 * 1 Jan 2004 Microscopes 10 * 1 Jan 2004 Surgery lights 10 * 1 Jan 2004 Tables and tubs 20 * 1 Jan 2004 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jan 2004 X-ray assets (excluding direct radiography assets): Mobile or portable x-ray units 10 * 1 Jan 2004 X-ray processors - automatic 10 * 1 Jan 2004 Professional photographic services (69910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) 3 * 1 Jul 2015 Camera lenses 5 * 1 Jul 2015 Digital cameras: Compact cameras (including point and shoot cameras) 3 * 1 Jul 2015 Compact system cameras (including bridge cameras, micro four-thirds cameras, mirrorless cameras) 3 * 1 Jul 2015 Medium format single lens reflex (SLR) camera systems (including camera bodies and digital backs) 4 * 1 Jul 2015 SLR cameras (including full-frame SLR cameras) 3 * 1 Jul 2015 Lighting assets: Electronic flash units (including compact flash heads, monolights): Portable 3 * 1 Jul 2015 Studio lightings 5 * 1 Jul 2015 Light meters 5 * 1 Jul 2015 Light shaping tools (including modelling glass protectors, reflectors and scrims, softboxes and umbrellas) 3 * 1 Jul 2015 Portable flash units (including flashguns) 2 * 1 Jul 2015 Power packs (including battery packs and compact flash generators) 4 * 1 Jul 2015 Support assets: Backdrop support systems (including background elevation systems) 10 * 1 Jul 2015 Bags and cases 5 * 1 Jul 2015 Camera track sliders 2 * 1 Jul 2015 Light stands (including boom arms) 5 * 1 Jul 2015 Photographic printers/plotters 4 * 1 Jul 2015 Tent and shooting tables 2 * 1 Jul 2015 Tripods 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary 2 * 1 Jul 2015 Wind machines 5 * 1 Jul 2015 ADMINISTRATIVE AND SUPPORT SERVICES (72110 to 73200) Building and other industrial cleaning services (73110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) 2 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Other (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Polishing, carpet cleaning and floor stripping assets (including floor polishers, burnishers, rotary scrubbers, encapsulation machines and floor strippers): Portable 5 * 1 Jul 2010 Ride-on 5 * 1 Jul 2010 Pressure washers: Portable 4 * 1 Jul 2010 Trailer or truck mounted 7 * 1 Jul 2010 Scrubbers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Steam cleaners for sanitising floor and surfaces 5 * 1 Jul 2010 Sweepers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Road sweeper trucks (including sweepers) 10 *# 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable (including upright machines) 5 * 1 Jul 2010 Ride-on or stand on 7 * 1 Jul 2010 Gardening services (73130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Arboriculture and gardening services: Blowers 3 * 1 Jan 2004 Brushcutters (including whipper snippers) 2 * 1 Jan 2004 Chainsaws (including pole pruners) 2 * 1 Jan 2004 Elevating work platforms 15 * 1 Jan 2004 Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3 * 1 Jan 2004 Hedge trimmers 4 * 1 Jan 2004 Lawn edgers (excluding brushcutters) 4 * 1 Jan 2004 Lawn mowers: Cylinder 7 * 1 Jan 2004 Push (rotary) 2 * 1 Jan 2004 Ride-ons 5 * 1 Jan 2004 Self propelled (rotary) 2 * 1 Jan 2004 Stump grinders 5 * 1 Jan 2004 Tractors 8 * 1 Jan 2004 Tractor attachments: Roller mowers 4 * 1 Jan 2004 Slashers 4 * 1 Jan 2004 Trailers used to carry tree and grass clippings 5 * 1 Jan 2004 Tree climbing assets: Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1 * 1 Jan 2004 Climbing spurs 10 * 1 Jan 2004 Friction lowering devices 10 * 1 Jan 2004 Harness 3 * 1 Jan 2004 Ropes 1 * 1 Jan 2004 Wood chippers 8 * 1 Jan 2004 Packaging services (73200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fruit and vegetables pack houses assets used off farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 4 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 General assets: Bins 5 * 1 Jul 2008 Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 10 * 1 Jul 2008 Receival hoppers (including water dumps) 10 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 10 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nuts assets: Crackers 7 * 1 Jul 2008 Drying silos 15 * 1 Jul 2008 Separating assets (including air separators, trommels and vibrating screens) 10 * 1 Jul 2008 EDUCATION AND TRAINING (80100 to 82200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Kindergarten furniture and play equipment 5 1 Jan 2001 HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Medical assets (used in common across all health care industry segments): Benchtop sterilisers 5 * 1 Jul 2003 Benchtop ultrasonic cleaners 7 * 1 Jul 2003 Clinical furniture 10 * 1 Jul 2003 X-ray viewers 10 * 1 Jul 2003 Hospitals (84010 to 84020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hospital assets: Anaesthesia machines 10 * 1 Jan 2003 Angiography assets: Image acquisition systems (incorporating computers with digital subtraction capability, digital cameras, monitors and integrated software) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Patient gantries or tables, patient monitoring assets, positioning assets and pressure injectors 10 * 1 Jul 2002 Cell savers and cell separators 7 * 1 Jan 2003 Colposcopes 10 * 1 Jan 2003 Defibrillators 10 * 1 Jan 2003 Diathermy and cautery machines/electrosurgical generators 10 * 1 Jan 2003 Endoscopic surgery assets (excluding disposable accessories): Arthroscopic fluid management systems 7 * 1 Jan 2003 Endoscopes (flexible and rigid) and endoscopic surgical instruments 4 * 1 Jan 2003 Endoscopic camera systems: Beam splitters and light sources 10 * 1 Jan 2003 Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5 * 1 Jan 2003 Still cameras 7 * 1 Jan 2003 Video monitors and video recorders 7 * 1 Jan 2003 Endoscopic electrosurgical generators 10 * 1 Jan 2003 Endoscopic lasers 10 * 1 Jan 2003 Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5 * 1 Jan 2003 Haemodialysis machines 7 * 1 Jan 2003 Head lights 7 * 1 Jan 2003 Hospital furniture: Beds: Electronic 7 * 1 Jan 2003 Mechanical 10 * 1 Jan 2003 Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators and overbed tables 10 * 1 Jan 2003 Infusion pumps: General, pain management and rapid 8 * 1 Jan 2003 Syringe driven 6 * 1 Jan 2003 Insufflators 10 * 1 Jan 2003 Lithotriptors used for extra-corporeal shock wave lithotripsy 7 * 1 Jan 2003 Mechanical assist assets: Calf and cuff compression devices 8 * 1 Jan 2003 Cardiac bypass and heart lung machines 8 * 1 Jan 2003 Intra-aortic balloon pumps 8 * 1 Jan 2003 Ventricular assist heart pumps 8 * 1 Jan 2003 Natal care assets (including incubators, infant warmers and mobile infant warmers) 7 * 1 Jan 2003 Operating tables and attachments: Electronic 10 * 1 Jan 2003 Mechanical 13 * 1 Jan 2003 Operating theatre lights 8 * 1 Jan 2003 Pan flushers 10 * 1 Jan 2003 Patient hoists and lifters 10 * 1 Jan 2003 Patient monitoring assets: Bedside monitoring systems 7 * 1 Jan 2003 Cardiac monitors 7 * 1 Jan 2003 ECGs 7 * 1 Jan 2003 Foetal monitors 7 * 1 Jan 2003 Pulse oximeters 7 * 1 Jan 2003 Vital signs monitors 7 * 1 Jan 2003 Patient warming assets (excluding disposable accessories): Fluid warmers 10 * 1 Jan 2003 Forced air patient warmers 10 * 1 Jan 2003 Smoke evacuators 8 * 1 Jan 2003 Sterilisation and autoclave processing assets: Drying cabinets 10 * 1 Jan 2003 Endoscope sterilisers and disinfectors 5 * 1 Jan 2003 Flash sterilisers 10 * 1 Jan 2003 Instrument washers 10 * 1 Jan 2003 Pre-vacuum sterilisers 10 * 1 Jan 2003 Ultrasonic cleaners and baths 7 * 1 Jan 2003 Surgical instruments: Hand held manually operated instruments 8 * 1 Jan 2003 Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7 * 1 Jan 2003 Ultrasonic aspirators 10 * 1 Jan 2003 Ultrasonic scalpels 10 * 1 Jan 2003 Surgical lasers (excluding ophthalmic surgical lasers) 10 * 1 Jan 2003 Surgical microscopes 10 * 1 Jan 2003 Ultrasonic bladder scanners 10 * 1 Jan 2003 Ultrasonic needle guides 10 * 1 Jan 2003 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5 * 1 Jul 2002 Ventilators: Fixed 7 * 1 Jan 2003 Portable 5 * 1 Jan 2003 Wheelchairs 10 * 1 Jan 2003 Specialist medical services n.e.c (85129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Neurologists' assets: Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Thoracic physicians' assets: Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003 Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) 7 * 1 Jul 2003 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Spirometers 7 * 1 Jul 2003 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide (CO2) monitors, integrated pulse oximeters, integrated computers and integrated software) 7 * 1 Jul 2003 Pathology and diagnostic imaging services (85201, 85202, 85203 and 85209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pathologists' assets: Batch slide stainer 6 * 1 Jan 2002 Bio hazard chambers 10 * 1 Jan 2002 Centrifuges 5 * 1 Jan 2002 Incubators 6 * 1 Jan 2002 Laboratory analysers 5 * 1 Jan 2002 Microscopes 10 * 1 Jan 2002 Rotary microtomes 6 * 1 Jan 2002 Tissue embedding systems 6 * 1 Jan 2002 Tissue processors 6 * 1 Jan 2002 Radiologists' diagnostic imaging assets: Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer and integrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) 10 * 1 Jul 2002 Computed radiography (CR) digitisers 4 * 1 Jul 2002 Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) 10 * 1 Jul 2002 Film digitisers 4 * 1 Jul 2002 Fluoroscopy assets (excluding direct radiography assets): Fixed systems (incorporating buckies, generators, screening tables and suspensions) 15 * 1 Jul 2002 Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Mobile systems (incorporating buckies, generators, screening tables and suspensions) 10 * 1 Jul 2002 Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) 15 * 1 Jul 2002 Patient archival and communication systems (PACS) 4 * 1 Jul 2002 Processing assets: Daylight imaging processors 9 * 1 Jul 2002 Dry laser imaging processors 8 * 1 Jul 2002 Wet laser imaging processors 10 * 1 Jul 2002 Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 X-ray assets (excluding direct radiography assets): Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002 Dental services (85310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dentists' assets: Air abrasion units 10 * 1 Jul 2003 Air compressors 10 * 1 Jul 2003 Amalgamators 7 * 1 Jul 2003 Amalgam separators 7 * 1 Jul 2003 Computerised (CAD/CAM) ceramic restoration systems: Imaging units 7 * 1 Jul 2003 Milling units 5 * 1 Jul 2003 Curing lights (halogen) 5 * 1 Jul 2003 Dental chairs 10 * 1 Jul 2003 Dental instruments: Hand-held manually operated instruments 3 * 1 Jul 2003 Handpieces (driven by compressed air, compressed gas or electricity) 3 * 1 Jul 2003 Dental lasers: Hard tissue and soft tissue lasers 7 * 1 Jul 2003 Soft tissue and whitening lasers 7 * 1 Jul 2003 Soft tissue lasers 10 * 1 Jul 2003 Dental loupes 10 * 1 Jul 2003 Dental operating lights 10 * 1 Jul 2003 Dental units 10 * 1 Jul 2003 Dental x-ray assets: Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding orthopantomogram (OPG) systems) 15 * 1 Jul 2003 Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) 7 * 1 Jul 2003 Intra-oral x-ray film processors 10 * 1 Jul 2003 Handpiece cleaners 5 * 1 Jul 2003 Intra-oral camera systems (incorporating camera and integrated processor/docking station) 7 * 1 Jul 2003 Nitrous oxide sedation units 20 * 1 Jul 2003 Oral surgical motors 5 * 1 Jul 2003 Suction units 10 * 1 Jul 2003 Ultrasonic scalers (standalone) 10 * 1 Jul 2003 Optometry and optical dispensing (85320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Optical assets: Automatic refractometers/keratometers 5 * 1 Jan 2004 Cameras (including anterior segment cameras, retinal cameras, fundus cameras): Analogue 8 * 1 Jan 2004 Digital 4 * 1 Jan 2004 Colour vision testers (automated) 8 * 1 Jan 2004 Corneal topography systems 5 * 1 Jan 2004 Examination chairs 10 * 1 Jan 2004 Glaucoma diagnostic assets (including ocular coherence tomographs (OCTs), scanning laser ophthalmoscopes and scanning laser polarimeters) 5 * 1 Jan 2004 Keratometers (Ophthalmometers): Automated 5 * 1 Jan 2004 Manual 12 * 1 Jan 2004 Ophthalmic surgery assets: Microkeratome 3 * 1 Jan 2004 Ophthalmic cryo surgery systems 5 * 1 Jan 2004 Ophthalmic diathermy surgery systems 5 * 1 Jan 2004 Ophthalmic lasers: Non-refractive 10 * 1 Jan 2004 Refractive (including eye tracking systems) 4 * 1 Jan 2004 Phacoemulsification systems 4 * 1 Jan 2004 Pupillometers (used for refractive surgery) 5 * 1 Jan 2004 Vitrectomy systems 4 * 1 Jan 2004 Wave front analysers 4 * 1 Jan 2004 Ophthalmic viewers 5 * 1 Jan 2004 Ophthalmoscopes: Direct (including power supply) 8 * 1 Jan 2004 Indirect 9 * 1 Jan 2004 Optical dispensing assets - see Table A Photographic, optical and ophthalmic equipment manufacturing (24110) Refraction units (including examination chair, instrument arms, table and light source) 10 * 1 Jan 2004 Refractometers (automated) 5 * 1 Jan 2004 Slit lamp biomicroscopes: Hand-held 9 * 1 Jan 2004 Mounted 12 * 1 Jan 2004 Telemedicine digital imaging systems (excluding imaging devices) 4 * 1 Jan 2004 Tonometers: Contact tonometers: Applanation: Hand-held 6 * 1 Jan 2004 Mounted 8 * 1 Jan 2004 Electronic 6 * 1 Jan 2004 Non-contact tonometers: Hand-held 5 * 1 Jan 2004 Table mounted 8 * 1 Jan 2004 Trial lens sets 20 * 1 Jan 2004 Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, laser interference biometers, pachymeters and ultrasound biomicroscopes (UBMs)) 5 * 1 Jan 2004 Visual acuity testing assets: Automated vision testers 6 * 1 Jan 2004 Manual vision testers (phoropters) 12 * 1 Jan 2004 Visual acuity charts (illuminated) 10 * 1 Jan 2004 Visual acuity chart projectors (automated) 8 * 1 Jan 2004 Visual field testing assets (perimeters) - automated 5 * 1 Jan 2004 Podiatry services (85399) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Podiatrists' assets: Computerised orthoses manufacturing assets: Carving mills 7 * 1 Jul 2003 Contact pin digitisers 7 * 1 Jul 2003 Doppler vascularscopes 5 * 1 Jul 2003 Electric nail drills: Dust extraction drills 7 * 1 Jul 2003 Portable dust extraction drills 5 * 1 Jul 2003 Water and alcohol based spray drills 4 * 1 Jul 2003 Examination/magnifying lamps 10 * 1 Jul 2003 Footrests 10 * 1 Jul 2003 Gait analysis assets: Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) 4 * 1 Jul 2003 Non-computerised: Treadmills 10 * 1 Jul 2003 Video cameras 5 * 1 Jul 2003 Video monitors and video recorders 7 * 1 Jul 2003 Orthotic benchtop grinders 6 * 1 Jul 2003 Patient chairs 12 * 1 Jul 2003 Podiatric instruments 3 * 1 Jul 2003 Vacuum presses 3 * 1 Jul 2003 Vascular neurological assessment assets: Monofilaments 2 * 1 Jul 2003 Tuning forks 10 * 1 Jul 2003 Retirement village and accommodation for the aged operation (86011 to 86012) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assistance and medical assets: Beds: Electronic (including hi-lo and lo-lo beds) 7 * 1 Jul 2019 Mechanical 10 * 1 Jul 2004 Bedside cabinets, lockers and overbed tables 10 * 1 Jul 2019 Blood pressure machines 3 * 1 Jul 2019 Call systems 7 * 1 Jul 2019 Chairs Commode 7 * 1 Jul 2019 Electronic recliner (including electric lift) 10 * 1 Jul 2019 Fallout/floating/princess 7 * 1 Jul 2019 Shower 5 * 1 Jul 2019 Wheelchair - electric, manual, tilt in space 5 * 1 Jul 2019 Defibrillators 8 * 1 Jul 2019 Drug safes 15 * 1 Jul 2019 Electronic arms for toilets 10 * 1 Jul 2019 Hoists Ceiling (incorporating tracks) 12 * 1 Jul 2019 Mobile (floor, full, standing) 10 * 1 Jul 2019 Lifting slings 2 * 1 Jul 2019 Mattresses Air 3 * 1 Jul 2019 Foam 7 * 1 Jul 2019 Medication trolleys 10 * 1 Jul 2019 Mobile suction machines 3 * 1 Jul 2019 Pan flushers/pan sanitisers 10 * 1 Jul 2019 Sensor beams and sensor mats 3 * 1 Jul 2019 Shower trolleys/mobile baths 8 * 1 Jul 2019 Syringe driven infusion pumps 5 * 1 Jul 2019 Treatment trolleys 15 * 1 Jul 2019 Walking belts 3 * 1 Jul 2019 Walking frames (including forearm walkers) 12 * 1 Jul 2019 Weighing machines and scales (including chair scales and wheelchair scales) 10 * 1 Jul 2019 Common area assets: Artificial grass/synthetic lawn (removable without damage) 15 * 1 Jul 2019 Audio visual assets 8 * 1 Jul 2019 Carpets - see Table B Floor coverings (removable without damage) Curtains and drapes - see Table B Curtains and drapes Furniture: General/indoor 10 * 1 Jul 2019 Outdoor 7 * 1 Jul 2019 Hair salon assets (including chairs and dryers) 15 * 1 Jul 2019 Hot water dispensers 8 * 1 Jul 2019 Television sets 5 * 1 Jul 2019 Window blinds - see Table B Window blinds Fitness and recreation assets: Billiard/pool tables 20 * 1 Jul 2019 Bowling greens - artificial grass or carpet (removable without damage) 15 * 1 Jul 2019 Gymnasium and exercise equipment 10 * 1 Jul 2019 Support assets: Annunciator panels 15 * 1 Jul 2019 Boilers - see Table B Boilers Buggies to transport people 8 * 1 Jul 2019 Cleaning carts and trolleys - see Table B Cleaning carts and trolleys Cool rooms - see Table B Refrigeration assets Electronic mops and floor scrubbers 5 * 1 Jul 2019 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2019 Kitchen assets: Blast chillers 8 * 1 Jul 2019 Bowl mixers 10 * 1 Jul 2019 Dishwashers 8 * 1 Jul 2019 Food preparation assets - large commercial type (including cooktops, fryers, multi-function centres, self-cooking centres, single tray meal service, soup kettles, stoves) 10 * 1 Jul 2019 Hot food display and warming assets (including bain marie, banquet units, buffet units, hot boxes, plate warmers) 10 * 1 Jul 2019 Ice making machines 10 * 1 Jul 2019 Kitchen trolleys 5 * 1 Jul 2019 Small appliances (including food processors, blenders, stick mixers) 4 * 1 Jul 2019 Toasters 6 * 1 Jul 2019 Laundry assets: Dryers 12 * 1 Jul 2019 Spring loaded trolleys 10 * 1 Jul 2019 Washing machines 12 * 1 Jul 2019 Lockers, freestanding - see Table B Lockers, freestanding Master antenna television (MATV) assets - see Table A Residential property operators (67110) Refrigerators (including controlled temperature medication refrigerators) 10 * 1 Jul 2019 Swimming pool assets: Dehumidifiers 15 * 1 Jul 2019 Filtration equipment (including chlorinators and pumps) - see Table B Swimming pool assets Pool covers (including blankets) - see Table B Swimming pool assets Vacuum cleaners, ride on 7 * 1 Jul 2019 ARTS AND RECREATION SERVICES (89100 to 92099) Heritage activities (89100 to 89220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Museum displays in aircraft/war museums 100 1 Jan 2001 Parks and gardens: Lion parks: Animal cages and sheds 20 1 Jan 2001 Animal huts 10 1 Jan 2001 Planetarium domes 33 ⅓ 1 Jan 2001 Sea life centres: Fibreglass aquarium tanks 20 1 Jan 2001 Ketches 13 ⅓ 1 Jan 2001 TV audio systems 10 1 Jan 2001 Creative and performing arts activities (90010 to 90030) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Theatre equipment: Accessories (theatrical - wigs, costumes etc) 5 1 Jan 2001 Performing dogs - see Table B Working dogs Health and fitness centres and gymnasia operation (91110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Health and fitness centre operation assets: Cardiovascular training machines: Cross trainers, steppers and treadmills 4 * 1 Jul 2012 Exercise bicycles (including spin bicycles, upright and recumbent bicycles) 4 * 1 Jul 2012 Rowing machines 5 * 1 Jul 2012 Free weight training assets: Barbells, dumbbells, kettle bells, weight plates and storage racks 6 * 1 Jul 2012 Benches (including abdominal crunch, adjustable, declined, inclined and flat benches) 8 * 1 Jul 2012 Resistance training machines (including abdomen, arm, back, chest, hip, leg, shoulder and multiple training machines) 8 * 1 Jul 2012 Support assets: Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and television sets) 4 * 1 Jul 2012 Fans (including wall mounted) 5 * 1 Jul 2012 Lockers 8 * 1 Jul 2012 Platform scales 5 * 1 Jul 2012 Sport and recreation services (91121 to 91390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video games/simulators (cabinet) 5 ½ * 1 Jul 2001 Dedicated video games/simulators 3 ½ * 1 Jul 2001 Interchangeable video game kits 1 * 1 Jul 2001 Juke boxes (CD) 10 * 1 Jul 2001 Photo-image machines 3 ½ * 1 Jul 2001 Pinball machines 3 ½ * 1 Jul 2001 Pool/billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 5 ½ * 1 Jul 2001 Table games (including air hockey, soccer etc) 5 ½ * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides (gravity powered) 20 * 1 Jan 2002 Bowling centres (plant and equipment): Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Carpets 4 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Golf courses (miniature): Carpets on stairways 3 1 Jan 2001 Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Racehorses 10 1 Jan 2001 Racing cars 2 1 Jan 2001 Shuffle boards 10 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machines 13 ⅓ 1 Jan 2001 Space theatre domes 33 ⅓ 1 Jan 2001 Tennis court surfaces: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Trampolines 10 1 Jan 2001 Gambling activities (92010 to 92099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Poker/gaming machines 7 * 1 Jul 2009 Totalisators: Computer equipment 10 1 Jan 2001 Ancillary equipment (eg ticket issuing machines) 13 ⅓ 1 Jan 2001 OTHER SERVICES (94110 to 96030) Automotive repair and maintenance (94110 to 94199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automotive and heavy vehicle repair and maintenance assets: Air conditioning assets: Refrigerant leak detectors 3 * 1 Jul 2011 Refrigerant management systems 5 * 1 Jul 2011 Refrigerant recovery machine 5 * 1 Jul 2011 Refrigerant recovery and recycling machines 5 * 1 Jul 2011 Vacuum pumps 5 * 1 Jul 2011 Air tools (including ratchet guns) 2 * 1 Jul 2011 Automatic transmission flush and fill machines 5 * 1 Jul 2011 Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Battery chargers 5 * 1 Jul 2011 Battery testers 5 * 1 Jul 2011 Brake disc and drum grinding lathes: Fixed 10 * 1 Jul 2011 Portable on-car 5 * 1 Jul 2011 Brake fluid testers 5 * 1 Jul 2011 Brake shoe riveters 5 * 1 Jul 2011 Brake system flushers 5 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene (PE) 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Continuous diesel engine particulate testers 5 * 1 Jul 2011 Cooling system flushers 5 * 1 Jul 2011 Decelerometer brake testers 7 * 1 Jul 2011 Diagnostic assets: Diagnostic and roller dynamometers, performance and emissions testers 10 * 1 Jul 2011 Engine analysers 5 * 1 Jul 2011 Electrical test benches 10 * 1 Jul 2011 Fuel injection pump test benches 5 * 1 Jul 2011 Oscilloscopes 10 * 1 Jul 2011 Scan tools 5 * 1 Jul 2011 Diesel engine emission testers 5 * 1 Jul 2011 Drill presses 15 * 1 Jul 2011 Drive-on plate brake, steering and suspension testing machines 10 * 1 Jul 2011 Drive-on shock absorber testers 10 * 1 Jul 2011 Dual wheel removers 8 * 1 Jul 2011 Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8 * 1 Jul 2011 Engine cranes 10 * 1 Jul 2011 Exhaust gas analysers for petrol engines: Computer operated 5 * 1 Jul 2011 Standalone 10 * 1 Jul 2011 Exhaust stands 11 * 1 Jul 2011 Flywheel grinders 13 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Headlight testers 7 * 1 Jul 2011 Hydraulic brake hose machines 5 * 1 Jul 2011 Hydraulic presses 10 * 1 Jul 2011 Jacks: Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Transmission jacks: Used for car and light truck repairs 8 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Vehicle positioning jacks 3 * 1 Jul 2011 Lathes 20 * 1 Jul 2011 Measuring assets: Micrometers 10 * 1 Jul 2011 Tension wrenches 5 * 1 Jul 2011 Tyre pressure gauges 5 * 1 Jul 2011 Noise level meters 5 * 1 Jul 2011 Oil and grease delivery systems: Bunding: Polyethylene (PE) pallets 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Distribution lines: Polyethylene (PE) 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Guns and pumps 3 * 1 Jul 2011 Reels: Plastic 3 * 1 Jul 2011 Steel 7 * 1 Jul 2011 Tanks (including waste oil tanks) 20 * 1 Jul 2011 Oil filter crushers 10 * 1 Jul 2011 Parts cleaners and washers 7 * 1 Jul 2011 Pipe and tube benders 10 * 1 Jul 2011 Pipe and tube saws and cutters 10 * 1 Jul 2011 Power steering flushing systems 5 * 1 Jul 2011 Pressure washers 4 * 1 Jul 2011 Sand blasters 7 * 1 Jul 2011 Spring compressors 5 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Toolbox roller cabinets 7 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Truck brake imbalance testers 5 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Vehicle service and inspection lane assets: Control consoles 10 * 1 Jul 2011 Data collection devices (including bar code readers, mobile recorders and transponders) 5 * 1 Jul 2011 Floor unit assets: Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Roller brake testers 10 * 1 Jul 2011 Shock absorber testers 10 * 1 Jul 2011 Side slip testers 10 * 1 Jul 2011 Speedometer tester 10 * 1 Jul 2011 Suspension play detectors 10 * 1 Jul 2011 Vehicle special tools 5 * 1 Jul 2011 Waste oil evacuators 5 * 1 Jul 2011 Welders: Electric 10 * 1 Jul 2011 Oxy-acetylene 10 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifter incorporating tyre spreaders 8 * 1 Jul 2011 Work platform ladders 10 * 1 Jul 2011 Automotive body, paint and interior repair n.e.c. (94129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car wash and detailing assets: Activation and entry station assets (including bay controllers, pay station assets and bank note change machines) 10 * 1 Jul 2009 Automatic car wash assets (including rollover and tunnel washes): Friction washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Touch free pressure washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Car conveyor system assets (incorporating correlators, sensors, tracks and rails) 15 * 1 Jul 2009 Detailing assets: Steam cleaners 10 * 1 Jul 2009 Vacuum cleaners 10 * 1 Jul 2009 Hand and self serve car wash assets: Ceiling and wall booms 10 * 1 Jul 2009 Large vehicle wash assets: Hoists 20 * 1 Jul 2009 Side brush cleaning system assets 10 * 1 Jul 2009 Support assets: Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Plant room assets: Air compressors Compressors - reciprocating 7 * 1 Jul 2009 Compressors - screw 10 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Pumps 12 * 1 Jul 2009 Water treatment assets: Filter system assets (including reverse osmosis) 10 * 1 Jul 2009 Tanks 20 * 1 Jul 2009 Vending machines 5 * 1 Jul 2009 Smash repair assets: Air compressors 10 * 1 Jul 2009 Dust extraction systems: Metal arms 15 * 1 Jul 2009 Stationary vacuum dust collection units 5 * 1 Jul 2009 Frame straightening assets: Aligning benches 15 * 1 Jul 2009 Chassis measuring assets: Computerised 10 * 1 Jul 2009 Manual 10 * 1 Jul 2009 Hoists 20 * 1 Jul 2009 Painting assets: Buffing machines 3 * 1 Jul 2009 Infrared paint dryers: Heating arches 20 * 1 Jul 2009 Mobile 7 * 1 Jul 2009 Sanders 3 * 1 Jul 2009 Spectrophotometers 4 * 1 Jul 2009 Spray bake ovens 12 * 1 Jul 2009 Spray guns 3 * 1 Jul 2009 Spray gun washing machines 5 * 1 Jul 2009 Vacuum dust collection mobile units 3 * 1 Jul 2009 Waste water filtering system assets: Oil and water separators 15 * 1 Jul 2009 Pumps 5 * 1 Jul 2009 Tanks 15 * 1 Jul 2009 Water pressure cleaners 3 * 1 Jul 2009 Welders 5 * 1 Jul 2009 Other machinery and equipment repair and maintenance (94290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: Field service assets: Assets used in field service that are not listed under this sub-heading - use any relevant determination listed under Workshop assets below Air compressors 8 * 1 Jul 2015 Cranes 10 * 1 Jul 2015 Cutting machines 8 * 1 Jul 2015 Diagnostic assets 5 * 1 Jul 2015 Lathes 5 * 1 Jul 2015 Line boring machines 10 * 1 Jul 2015 Milling machines 8 * 1 Jul 2015 Turning machines 8 * 1 Jul 2015 Trailers: Generally (including comb trailers and tilt trailers) - see Table B Motor vehicles and trailers Service trailers (incorporating built-in hoses, built-in pumps, built-in tanks etc) 10 * 1 Jul 2015 Workshop assets: Air conditioning service assets (including refrigerant management/charging stations, refrigerant recovery machines, refrigerant recovery and recycling machines and vacuum pumps) 5 * 1 Jul 2015 Air compression assets (including air dryers, air receivers, compressors and packaged air compression systems) 10 * 1 Jul 2015 Battery chargers 5 * 1 Jul 2015 Battery load testers 5 * 1 Jul 2015 Bending machines: Folders 15 * 1 Jul 2015 Pipe and tube benders 10 * 1 Jul 2015 Press brakes 20 * 1 Jul 2015 Brake shoe riveting machines 5 * 1 Jul 2015 Brake testers (including in-ground and mobile roller brake testers) 10 * 1 Jul 2015 Boring machines (including floor borers, jib borers, horizontal and vertical boring machines) 15 * 1 Jul 2015 Diagnostic, measuring and testing assets: Generally (including co-ordinate measuring machines, dynamometers, electrical testers, flow meters, hardness testers, hydraulic testers and multimeters) 10 * 1 Jul 2015 Laptop diagnostic systems: Laptops - see Table B Computers, Laptops Machine interface units 3 * 1 Jul 2015 Tyre pressure gauges 5 * 1 Jul 2015 Vehicle specific diagnostic assets 5 * 1 Jul 2015 Drilling machines (including drill presses, magnetic drills, pedestal drills and radial arm drills) 10 * 1 Jul 2015 Flange facers 5 * 1 Jul 2015 Forklift attachments 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Grinding machines (including gear grinding machines) 10 * 1 Jul 2015 Guillotine shears 15 * 1 Jul 2015 Heat treatment assets (including furnaces and quenches) 15 * 1 Jul 2015 Hydraulic hose crimpers 10 * 1 Jul 2015 Lathes: CNC lathes 10 * 1 Jul 2015 Manual lathes 20 * 1 Jul 2015 Lifting assets: Cranes: Jib cranes (including column/wall mounted, floor mounted/freestanding and portable jib cranes) 15 * 1 Jul 2015 Overhead cranes 25 * 1 Jul 2015 Pick & carry cranes/yard cranes 10 * 1 Jul 2015 Portable cranes generally (including engine cranes, engine hoists, floor cranes, mobile gantries, shop cranes etc) 15 * 1 Jul 2015 Hoists 10 * 1 Jul 2015 Jacks (including air hydraulic jacks, hydro pneumatic jacks, floor jacks, transmission jacks, trolley jacks and truck jacks) 5 * 1 Jul 2015 Scissor lifts 15 * 1 Jul 2015 Vehicle lifters (including mobile column lifts and post hoists) 20 * 1 Jul 2015 Machining centres 10 * 1 Jul 2015 Milling machines (including bed mills and universal mills) 10 * 1 Jul 2015 Oil recovery, service and treatment assets: Collection vessels/tanks 20 * 1 Jul 2015 Dangerous goods containers 15 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Painting assets: Buffing machines 3 * 1 Jul 2015 Paint agitators 3 * 1 Jul 2015 Space heaters 10 * 1 Jul 2015 Spray booths 15 * 1 Jul 2015 Spray gun washing machines 5 * 1 Jul 2015 Parts washing machines 7 * 1 Jul 2015 Pipe cutting machines 10 * 1 Jul 2015 Plasma cutters 10 * 1 Jul 2015 Presses: Hydraulic presses 10 * 1 Jul 2015 Punch and shear machines 15 * 1 Jul 2015 Saws (including band saws and cold cut saws) 10 * 1 Jul 2015 Stands (including axle stands, engine stands and transmission stands) 10 * 1 Jul 2015 Storage assets (including racking, shelving, safety cabinets and storage cabinets) 10 * 1 Jul 2015 Surface preparation assets: Abrasive blasting assets: Abrasive blasting machines (incorporating blasting pots, hoses, nozzles, valves etc) 10 * 1 Jul 2015 Abrasive recovery/recycling machines and associated equipment (including storage hoppers) 12 * 1 Jul 2015 Blast booths/chambers 12 * 1 Jul 2015 Dust collection and ventilation systems 12 * 1 Jul 2015 Pressure cleaners/washers 4 * 1 Jul 2015 Toolboxes and toolbox roller cabinets 7 * 1 Jul 2015 Tooling: Moulds 7 * 1 Jul 2015 Press brake dies 10 * 1 Jul 2015 Tooling for lathes, machining centres, milling machines and other machine tools 7 * 1 Jul 2015 Vehicle specific specialised tooling 5 * 1 Jul 2015 Workholding devices (including jigs and fixtures) 7 * 1 Jul 2015 Tools: Hand tools (manually operated) 10 * 1 Jul 2015 Hand held power tools (air, battery and electric) 3 * 1 Jul 2015 Power packs 5 * 1 Jul 2015 Torque/tension wrenches 5 * 1 Jul 2015 Torque wrench pumps (pneumatic and electric driven) 5 * 1 Jul 2015 Trolleys (including powered and electrodrive trolleys) 10 * 1 Jul 2015 Turning machines 10 * 1 Jul 2015 Waste water recovery and treatment assets: Grease traps 10 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Tanks and separators 15 * 1 Jul 2015 Waterjet cutting machines 10 * 1 Jul 2015 Weight scales (corner weight) 10 * 1 Jul 2015 Welding assets: Welders (including ARC, MIG, TIG, multi process and oxy-acetylene welders/cutters) 10 * 1 Jul 2015 Weld tables and positioners (including rotary tables) 10 * 1 Jul 2015 Welding helmets incorporating respirators 3 * 1 Jul 2015 Wire feeders 5 * 1 Jul 2015 Wheel service assets: Bead breaker kits 5 * 1 Jul 2015 Tyre changers 5 * 1 Jul 2015 Wheel aligners 7 * 1 Jul 2015 Wheel balancers 5 * 1 Jul 2015 Wheel handlers and lifters 5 * 1 Jul 2015 Wheel play detectors 10 * 1 Jul 2015 Work benches and tables 15 * 1 Jul 2015 Hairdressing and beauty services (95110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beauty industry assets: Electrical treatment assets: Faradic, galvanic, high frequency and multi function units 10 * 1 Jul 2010 Light therapy units (including intense pulse light (IPL) systems) 10 * 1 Jul 2010 Micro dermabrasion units 5 * 1 Jul 2010 Hydrotherapy assets: Spa capsules 10 * 1 Jul 2010 Vichy shower units 10 * 1 Jul 2010 Wet tables 10 * 1 Jul 2010 Massage and treatments beds: Dry hydrotherapy (including flotation) 7 * 1 Jul 2010 Electronic 7 * 1 Jul 2010 Non electronic (including folding) 10 * 1 Jul 2010 Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Sterilisation processing assets (including autoclaves and hot towel cabinets) 5 * 1 Jul 2010 Hairdressing industry assets: Barber chairs 15 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type) 5 * 1 Jul 2010 Cutting chairs (including styling chairs and cutting stools) 10 * 1 Jul 2010 Cutting and styling workstations, freestanding 10 * 1 Jul 2010 Display shelving, freestanding 10 * 1 Jul 2010 Hairdryers and heat accelerator machines (excluding hand held) 15 * 1 Jul 2010 Reception furniture (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Shampoo units and wash lounges, freestanding 10 * 1 Jul 2010 Funeral, crematorium and cemetery services (95200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Funeral directors' plant 20 1 Jan 2001 Laundry and dry cleaning services (95310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Carpet, upholstery and rug cleaning services assets: Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) 5 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Others (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable cleaners (including upright machines) 5 * 1 Jul 2010 Dry cleaning and laundry assets: Dry cleaning machines 12 * 1 Jul 2011 Washers: Continuous batch washer systems (including washers, moisture extraction units and dryers) 17 * 1 Jul 2011 Extractors, standalone 12 * 1 Jul 2011 Drying assets: Tumble dryers, standalone 12 * 1 Jul 2011 Tunnel dryers and garment finishers (including steam cabinets) 15 * 1 Jul 2011 Finishing assets: Flatwork processing assets (including automatic pickers, feeders, folders and stackers) 13 * 1 Jul 2011 Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) 10 * 1 Jul 2011 Presses (including flat, utility and scissor legger presses): Air operated, semi automatic 15 * 1 Jul 2011 Manual 20 * 1 Jul 2011 Roller ironers 17 * 1 Jul 2011 Support assets: Air vacuum units, standalone 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Heat seal machines for labelling laundry items 10 * 1 Jul 2011 Hot water systems 12 * 1 Jul 2011 Ironing and spotting boards and tables: Vacuum operated 10 * 1 Jul 2011 Non vacuum operated 15 * 1 Jul 2011 Laundry handling assets: Conveyors and garment sorting and storage systems 15 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Monorail and bag loading systems 20 * 1 Jul 2011 Tipplers 10 * 1 Jul 2011 Pipes 20 * 1 Jul 2011 Soap dispenser machines 20 * 1 Jul 2011 Trolleys and bins: Generally 10 * 1 Jul 2011 Stainless steel 15 * 1 Jul 2011 Waste water treatment and recycling system assets: Filters (including carbon and sand) 10 * 1 Jul 2011 Lint shakers (including circular vibratory screens) 20 * 1 Jul 2011 Ozone generators and UV sterilisers 7 * 1 Jul 2011 Pumps 5 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Photographic film processing (95320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Binding assets: Binders 7 * 1 Jul 2017 Building-in machines 15 * 1 Jul 2017 Casemakers 8 * 1 Jul 2017 Casing-in machines 7 * 1 Jul 2017 Comb binders (including ring wire binders and spiral binders) 5 * 1 Jul 2017 Cutting machines (guillotines) 10 * 1 Jul 2017 Die cutting machines 15 * 1 Jul 2017 Folding machines 10 * 1 Jul 2017 Glue binders 6 * 1 Jul 2017 Hole punching machines 7 * 1 Jul 2017 Sewing machines 5 * 1 Jul 2017 Stich liners 5 * 1 Jul 2017 Finishing assets: Laminators: Cold 10 * 1 Jul 2017 Heat assisted 7 * 1 Jul 2017 Vacuum press 23 * 1 Jul 2017 UV coaters 7 * 1 Jul 2017 Framing assets: Automatic measuring stops 10 * 1 Jul 2017 Board and glass wall cutters 12 * 1 Jul 2017 Dust extractors 10 * 1 Jul 2017 Mat cutters 10 * 1 Jul 2017 Mitre guillotines 25 * 1 Jul 2017 Mitre saws 10 * 1 Jul 2017 Trimmers 15 * 1 Jul 2017 Underpinners 15 * 1 Jul 2017 Vinyl cutters 5 * 1 Jul 2017 Printing assets: Colour matching booths 10 * 1 Jul 2017 Digital minilabs: Dry: Commercial 5 * 1 Jul 2017 Compact 3 * 1 Jul 2017 Wet 10 * 1 Jul 2017 Digital presses 5 * 1 Jul 2017 Film processers 10 * 1 Jul 2017 Heat presses: Automatic, manual, mug and multipurpose 4 * 1 Jul 2017 Large format flatbed 6 * 1 Jul 2017 ID card printers 10 * 1 Jul 2017 Kiosks 5 * 1 Jul 2017 Large format flatbed digital printers 5 * 1 Jul 2017 Laser cutters (incorporating laser printing): Desktop 3 * 1 Jul 2017 Floor mounted 7 * 1 Jul 2017 Photo calibration monitors 8 * 1 Jul 2017 Photo scanners (including photo and film scanners) 9 * 1 Jul 2017 Roll to roll printers 15 * 1 Jul 2017 Textile printers (including direct to fabric printers and direct to garment printers) 5 * 1 Jul 2017 Wide format printers: Dye sublimation (including desktop) 5 * 1 Jul 2017 Solvent 4 * 1 Jul 2017 Specialist photo 6 * 1 Jul 2017 Parking services (95330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park operation assets - see Table B Car park assets units incorporated with trailers) A ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Accommodation units in caravan/tourist parks being articles, not fixtures, and used for a specified purpose: Relocatable homes and tourist park cabins constructed with chassis 20 * 1 Jul 2015 Other accommodation units (eg manufactured homes) 30 * 1 Jul 2015 Additive manufacturing printers (including 3D printers) 3 * 1 Jul 2016 Advertising signs: Billboard assets: Billboard lighting: HID/Metal halide lighting systems 5 * 1 Jul 2015 LED lighting systems (including solar powered LED lighting systems) 10 * 1 Jul 2015 Solar power generating assets - see Table B Solar photovoltaic electricity generation system assets Billboard steel structures (incorporating electrical systems, footings, scaffolding and walking platforms and steel frame sign panels) 20 * 1 Jul 2015 Computer hardware - see Table B Computers Digital LED screens 6 * 1 Jul 2015 Electronic message centre (EMC) units 3 * 1 Jul 2015 Mobile billboard assets: Digital LED screens 4 * 1 Jul 2015 Mobile billboard trucks and trailers - see Table B Motor vehicles and trailers Floor mounted internal advertising panels (used in airports and shopping centres etc) 7 * 1 Jul 2015 Kiosks and other external standalone advertising panel structures 15 * 1 Jul 2015 LED advertising screens (used in office tower foyers etc) 5 * 1 Jul 2015 Wall mounted advertising panels (used in airports, rail concourses and platforms, shopping centres etc): Digital LED advertising panels 5 * 1 Jul 2015 Static advertising panels 10 * 1 Jul 2015 Air compression assets: Air compression assets generally (including air compressors, air dryers and air receivers) 15 * 1 Jul 2014 Air compressors (portable): Compressors - reciprocating 7 * 1 Jul 2014 Compressors - rotary screw 10 * 1 Jul 2014 Air-conditioning assets (excluding pipes, duct work and vents): Air handling units 20 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Damper motors (including variable air volume box controllers) 10 * 1 Jul 2003 Fan coil units (connected to a condensing set) 15 * 1 Jul 2003 Humidifiers (steam generator) 10 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split systems) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Aircraft: Aeroplanes: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Helicopters: General use 20 *# 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Airless sprayers (used in painting, epoxy and polyurethane coating, priming etc): Electrically and petrol-driven units 7 * 1 Jul 2013 Pneumatically-driven units 15 * 1 Jul 2013 Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers) 100 * 1 Jul 2013 Automatic teller machines (ATMs) 7 * 1 Jul 2019 B ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bending machines (bar, angle and rod) 10 * 1 Jul 2008 Block and brick elevators, portable 10 * 1 Jul 2008 Boilers 20 * 1 Jul 2005 Boom gates: Electromechanically operated boom gates 7 * 1 Jul 2013 Hydraulically operated boom gates 10 * 1 Jul 2013 C ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park assets: Automatic and semi-automatic parking systems (including platforms, stackers, turntables etc) 20 * 1 Jul 2016 Automatic payment machines/stations 10 * 1 Jul 2016 Barrier gates/boom gates - see Table B Boom gates Car park floodlighting 20 * 1 Jul 2016 Car park signage 7 * 1 Jul 2016 Entry and exit stations/columns (including RFID card readers, ticket dispensing machines, ticket readers etc) 10 * 1 Jul 2016 Licence plate recognition cameras and systems 5 * 1 Jul 2016 Parking guidance assets: Automatic vehicle counter systems (incorporating counter modules and signage) 7 * 1 Jul 2016 Parking guidance systems (incorporating controllers, detectors, dynamic signage, lighting etc) 7 * 1 Jul 2016 Pay and display machines/Pay and go machines 8 * 1 Jul 2016 Security and monitoring assets: Generally (including CCTV systems) - see Table B Security and monitoring assets Intercommunication (intercom) system assets 7 * 1 Jul 2016 Two-way radios - see Table B Two-way radios Ceiling fans 10 * 1 Jul 2016 Cleaning carts and trolleys 5 * 1 Jul 2019 Compaction assets: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Computers and computer equipment: Computers and computer equipment (not specified elsewhere below) 4 * 1 Jul 2016 Computer monitors 4 * 1 Jul 2016 Desktop computers (including personal computers) 4 * 1 Jul 2016 Mainframe computers 5 * 1 Jul 2016 Mobile/portable computers (including laptops, tablets) 2 * 1 Jul 2016 Network equipment (including hubs, modems routers, switches, etc) 5 * 1 Jul 2016 Raised floors 25 * 1 Jul 2017 Servers 4 * 1 Jul 2016 Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete trowels: Walk behind 5 * 1 Jul 2008 Ride on 7 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) 10 * 1 Jul 2015 Cranes (gantry and overhead) 25 * 1 Jul 2014 Curtains and drapes 6 * 1 Jul 2004 D ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Digital cameras: Camera lenses 5 * 1 Jul 2015 Medium format single lens reflex (SLR) system (including camera bodies and digital backs) 4 * 1 Jul 2015 Others 3 * 1 Jul 2015 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Dozers/front end loaders 9 * 1 Jul 2002 Drink dispensing machines 10 * 1 Jul 2005 Drones/remotely piloted aircraft - see Table B Unmanned aerial vehicles E ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Employee time and attendance recorders (including bundy clocks, time clocks etc): Computerised time and attendance recorders (including fingerprint and face recognition systems and swipe card digital time clock systems) 10 * 1 Jul 2013 Standalone electronic time and attendance recorders (card based etc) 10 * 1 Jul 2013 Escalators (machinery and their moving parts) 20 * 1 Jan 2003 F ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fences: Portable electric fences 20 * 1 Jul 2014 Wire mesh (demountable used for partitioning purposes, including portable electric fences) 20 * 1 Jul 2014 Fire control and alarm assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors: Aspirated smoke 12 * 1 Jul 2004 Heat 20 * 1 Jul 2004 Manual call point (addressable type only) 20 * 1 Jul 2004 Multi type 20 * 1 Jul 2004 Smoke 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Gas suppression cylinders 25 * 1 Jul 2004 Emergency warning and intercommunication systems: Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives (VSDs) 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Floor coverings (removable without damage): Carpets (excluding fixed carpet tiles) 8 * 1 Jul 2016 Floating timber 15 * 1 Jul 2016 Linoleum and vinyl 10 * 1 Jul 2016 Fogging machines (insecticide, including cold foggers and thermal foggers): Portable 6 * 1 Jul 2013 Vehicle mounted 10 * 1 Jul 2013 Forklifts 11 * 1 Jul 2002 Forklift battery chargers 11 * 1 Jul 2013 Formwork, beams and props, steel 10 * 1 Jul 2008 Foundations for plant and machinery (integral to the operation of such plant and machinery, but not incorporated into the plant and machinery itself) 40 * 1 Jul 2014 G ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Generators - see Table B Power supply assets H ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hand dryers (electrical) 10 * 1 Jul 2013 Hand tools (manually operated) 10 * 1 Jul 2014 J ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Judges' robes: Ceremonial robes 15 * 1 Jul 2013 Working robes 10 * 1 Jul 2013 L ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets used in quality control, sample checking etc: Automated and electronically based laboratory assets (including analysers, refractometers, spectrometry machines etc) 7 * 1 Jul 2014 Other laboratory assets (including autoclaves, centrifuges, microscopes, ovens etc) 10 * 1 Jul 2014 Laser cutting machines 10 * 1 Jul 2014 Levels: Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Libraries (professional) 10 * 1 Jul 2014 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30 * 1 Jan 2003 Light fittings and freestanding lights (excluding hardwired light fittings) 10 * 1 Jul 2016 Light shades (removable) 5 * 1 Jul 2016 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Loading bay assets: Dock levellers 20 * 1 Jul 2005 Pallet jacks and pallet trucks 10 * 1 Jul 2005 Scissor lifts 15 * 1 Jul 2005 Lockers, freestanding 20 * 1 Jul 2019 M ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Machine tools (grinding machines, lathes, milling machines etc): CNC and NC based machines 10 * 1 Jul 2014 Conventional or manual machines 20 * 1 Jul 2014 Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) 5 * 1 Jul 2005 Mini-skid steer loader attachments: Others (including auger and bucket) 5 * 1 Jan 2004 Stump grinders 2 * 1 Jan 2004 Motor graders 10 * 1 Jul 2002 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 *# 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Garbage compactor trucks - see Table A Solid waste collection services (29110) Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 *# 1 Jan 2005 Motorcycles (including courier motorcycles and mailbox delivery motorcycles) 7 * 1 Jul 2015 Scooters 3 * 1 Jul 2015 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 *# 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 *# 1 Jan 2005 Moving walks 20 * 1 Jan 2003 Musical instruments and associated equipment: Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 ⅔ * 1 Jan 2001 Brass instruments 10 * 1 Jan 2001 Keyboard instruments (acoustic) 10 * 1 Jan 2001 Keyboard instruments (electric) 5 * 1 Jan 2001 Percussion instruments 5 * 1 Jan 2001 Stringed instruments 10 * 1 Jan 2001 Woodwind instruments 10 * 1 Jan 2001 O ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Office furniture, freestanding: Bookcases: Metal 20 * 1 Jul 2005 Timber 15 * 1 Jul 2005 Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type): Metal 20 * 1 Jul 2005 Timber/laminated 15 * 1 Jul 2005 Chairs 10 * 1 Jul 2005 Desks 20 * 1 Jul 2005 Mobile storage units (compactus type) 25 * 1 Jul 2005 Reception assets (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2005 Screens 20 * 1 Jul 2005 Tables: Boardroom 20 * 1 Jul 2005 General 10 * 1 Jul 2005 Workstations (including desks and partitions) 20 * 1 Jul 2005 Office machines and equipment: Electronic whiteboards 6 * 1 Jan 2001 Enveloping machines 6 * 1 Jan 2001 Facsimile machines 5 * 1 Jan 2001 Letter folding and inserting machines (including envelope inserters and letter inserters - desktop/low volume units) 5 * 1 Jul 2013 Mailing machines 5 * 1 Jan 2001 Multi function machines (includes fax, copy, print and scan functions) 5 * 1 Jan 2001 Photo copying machines 5 * 1 Jan 2001 Projectors (including lenses) 5 * 1 Jul 2014 Shredders 15 * 1 Jul 2005 Trolleys 15 * 1 Jul 2005 Whiteboards 10 * 1 Jul 2005 P ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Packaging machines: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009 Bag sewers 7 * 1 Jul 2017 Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009 Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2009 Multihead and singlehead weighers 10 * 1 Jul 2009 Palletisers and depalletisers 12 * 1 Jul 2009 Product identification labellers (including decorating, applicators and coding machines) 8 * 1 Jul 2009 Robotic pick and place packaging machines 10 * 1 Jul 2009 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2017 Partitions (demountable) 20 * 1 Jul 2005 Platform scales 15 * 1 Jul 2014 Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income: Floor and wall tiles 20 * 1 Jul 2015 Generally (including basins, bidets, sinks, toilets, urinals etc) 20 * 1 Jul 2015 Tapware (including taps, mixers and shower heads and assemblies) 15 * 1 Jul 2015 Pneumatic air tube systems 10 * 1 Jul 2013 Point of sale assets: Cash registers, standalone type 10 * 1 Jul 2005 Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10 * 1 Jul 2005 Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals) 6 * 1 Jul 2005 Weighing machines and scales (including weigh labelling machines) 10 * 1 Jul 2005 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 15 * 1 Jul 2014 Powder coating machines and systems (automatic and manual) 10 * 1 Jul 2014 Power regulation systems (PRS) 5 * 1 Jul 2016 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Uninterruptible power supply (UPS) systems 15 * 1 Jul 2013 Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Private electricity line assets (where used for a specified purpose): Distribution lines: Combination of overhead and underground 47 ½ * 1 Jul 2014 Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors, cross arms etc) 45 * 1 Jul 2014 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jul 2014 Service cables, overhead 40 * 1 Jul 2014 Service cables, underground 50 * 1 Jul 2014 Storage batteries 15 * 1 Jul 2013 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Power transformers 45 * 1 Jan 2002 Public address and paging system assets (including amplifiers, audio speakers and microphones) 12 * 1 Jul 2005 R ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Rainwater tanks: Galvanised steel 25 * 1 Jul 2019 Polyethylene 15 * 1 Jul 2019 Refrigeration assets: Compressors, condensers, evaporators etc 15 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Robots (industrial) 10 * 1 Jul 2014 S ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Saws, bench and mitre, portable 7 * 1 Jul 2008 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building 20 * 1 Jul 2014 CCTV systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexers) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including glass, passive infrared and vibration) 5 * 1 Jul 2004 Global system for mobiles (GSM) units 5 * 1 Jul 2004 Noise maker (including alarms and bells) 5 * 1 Jul 2004 Sewing machines 10 * 1 Jan 2014 Signage for business identification (including lighting for signs) - see Table B Advertising signs Silos: Bulk handling: Ancillary mechanical assets (including augers, bucket elevators, conveyors etc) 15 * 1 Jul 2014 Concrete construction 50 * 1 Jan 2004 Galvanised construction 30 * 1 Jan 2004 Steel construction 40 * 1 Jan 2004 Solar photovoltaic electricity generation system assets 20 * 1 Jul 2011 Spas used as plant in a business (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2014 Spray booths 15 * 1 Jul 2014 Stacks (chimney stacks, exhaust stacks, flues etc): Concrete stacks (including concrete reinforced stacks) 30 * 1 Jul 2014 Flare stacks 25 * 1 Jul 2014 Reinforced plastic stacks 25 * 1 Jul 2014 Steel stacks (steel flues) 20 * 1 Jul 2014 Suitcases 10 * 1 Jul 2013 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Covers (including blankets) 8 * 1 Jul 2019 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Swimming pools (used as plant in a business): Above-ground 10 * 1 Jul 2005 Concrete 50 * 1 Jul 2005 Fibreglass 20 * 1 Jul 2005 Switchboards 20 * 1 Jul 2014 Synthetic lawn surfaces 5 * 1 Jul 2014 T ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tarpaulins 5 * 1 Jul 2014 Telephony: Mobile phones 3 * 1 Jul 2014 Telephone systems (including analogue and digital telephone systems, PABX/PBX systems, key/commander systems, VoIP systems and hybrid telephone systems such as IP-PBX systems etc) 7 * 1 Jul 2015 Television sets 10 * 1 Jul 2014 Tractors 12 * 1 Jul 2007 Trailers - see Table B Motor vehicles and trailers Two-way radios: Base stations 6 * 1 Jul 2014 Mobile units 6 * 1 Jul 2014 Portable units 3 * 1 Jul 2014 Repeaters 7 * 1 Jul 2014 U ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 V ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Vending machines 5 * 1 Jul 2001 Ventilation fans (excluding ducting, piping and vents) 20 * 1 Jan 2005 W ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Refrigeration assets Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 Waste storage and disposal bins (including crane bins, hooklift bins, skip bins and other industrial use bins) 10 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2014 Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Oxygen welders and cutters 10 * 1 Jul 2014 Window blinds 15 * 1 Jul 2016 Working beasts and beasts of burden (including camels and horses but excluding working dogs) used in a business other than primary production 15 * 1 Jul 2014 Working dogs (including certified therapy dogs used by qualified therapists, detection dogs, guard dogs, performing dogs, police dogs and security dogs; but excluding assistance dogs (such as guide dogs, hearing dogs and service dogs), pet dogs, racing dogs, support dogs, and working dogs used in primary production) 8 * 1 Jul 2019 Name Registration Commencement Application, saving and transitional provisions Income Tax (Effective Life of Depreciating Assets) Determination 2015 11 June 2015 ( F2015L00798 ) 1 July 2015 (s 2) Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2016 (No 1) 9 June 2016 ( F2016L01019 ) 1 July 2016 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2017 (No 1) 26 June 2017 ( F2017L00746 ) 1 July 2017 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No 1) 27 June 2018 ( F2018L00895 ) 1 July 2018 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2019 (No 1) 17 June 2019 ( F2019L00833 ) 1 July 2019 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2020 14 April 2019 ( F2020L00424 ) 1 July 2019 (s 2) - Provision affected How affected s 2 rep LA s 48D s 3 rep LA s 48C Schedule Table A am F2016L01019 , F2017L00746 , F2018L00895 , F2019L00833 ed C4 am F2020L00424 Table b am F2016L01019 , F2017L00746 , F2018L00895 , F2019L00833 ed C4 am F2020L00424", "Related_Explanatory_Statements": "Effective Life 2015/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20151C5/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2015/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Determination 2015", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2015", "Date_of_Issue": "", "Signatory": "", "Registration_Number": "F2020C00565", "Registration_Date": "8 July 2020", "Body": "1 Name of Determination: This Determination is the Income Tax (Effective Life of Depreciating Assets) Determination 2015. | 4 Effective Life of Depreciating Assets: (1) For subsection 40-100(1) of the Income Tax Assessment Act 1997 , the effective life of depreciating assets is specified in Tables A and B. (2) If the entity deducting an amount for a depreciating asset is using the asset in an industry specified in Table A, Tables A and B are to be used as follows: (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. Note Table A is intended to describe assets: • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. The industry headings in Table A have, where possible, been drawn from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) Codes. (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. (3) If: (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. Note If Tables A and B are not used, or cannot be used because: • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - the way to work out the effective life of the asset is explained in section 40-105 of the Income Tax Assessment Act 1997. (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - | 5 Definitions - meaning of symbols used in Tables A and B: An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations. A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the Income Tax Assessment Act 1997. AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION All terrain vehicles (ATVs) used in primary production activities 5 * 1 Jul 2007 Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20 * 1 Jul 2006 Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair: General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) 30 * 1 Jul 2008 Electric 20 * 1 Jul 2008 Fence energisers for electric fences: Mains power 10 * 1 Jul 2008 Portable 5 * 1 Jul 2008 Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Grading and packing line assets used on farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 8 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 Coffee assets: Dryers 15 * 1 Jul 2008 Processors (including pulpers) 10 * 1 Jul 2008 Fermentation tanks 10 * 1 Jul 2008 Hullers 12 * 1 Jul 2008 Washers/separators 10 * 1 Jul 2008 General assets: Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 12 * 1 Jul 2008 Receival hoppers (including water dumps) 15 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 12 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Olive oil processing assets - see Table A Oil and fat manufacturing (11500) Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nut assets: De-husking units 8 * 1 Jul 2008 Drying silos 20 * 1 Jul 2008 Trommels 15 * 1 Jul 2008 Livestock grids 40 * 1 Jul 2008 Motorcycles used in primary production activities 5 * 1 Jul 2007 Post drivers/hole diggers 10 * 1 Jul 2008 Protective structures (including shade houses and netting constructions) 20 * 1 Jul 2006 Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) 40 * 1 Jan 2007 Tractors 12 *# 1 Jul 2007 Water assets: Bores 30 * 1 Jul 2008 Dams (including earth or rock fill and turkey nests) 40 * 1 Jul 2008 Dam liners and covers 20 * 1 Jul 2008 Effluent channels 40 * 1 Jul 2008 Effluent recycle tanks 12 * 1 Jul 2008 Effluent sedimentation ponds 40 * 1 Jul 2008 Irrigation assets: Drip, micro spray or mini sprinkler systems: Above ground polyethylene (PE) pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives (VSDs) 15 * 1 Jul 2008 Irrigation earth channels 40 * 1 Jul 2008 Irrigators (including centre pivot, lateral and travelling guns): Fresh water 20 * 1 Jul 2008 Effluent 10 * 1 Jul 2008 Pumps: Bore pumps, effluent and manure pumps 7 * 1 Jul 2008 Other 12 * 1 Jul 2008 Water mains: Aluminium 20 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene (PE) 20 * 1 Jul 2008 Polyvinylchloride (PVC) 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene (PE) 15 * 1 Jul 2008 Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene (PE) 10 * 1 Jul 2008 Windmills 30 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Agriculture (01110 to 01990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bee farming assets: Beehives 13 * 1 Jul 2016 Processing assets 20 * 1 Jul 2016 Bridges (wooden) 20 1 Jan 2001 Grain, cotton, peanut and rice assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jan 2007 Self-propelled 8 * 1 Jan 2007 General assets: Aeration assets: Controllers 10 * 1 Jan 2007 Kits 15 * 1 Jan 2007 Augers (including conveyors) 15 * 1 Jan 2007 Dryers 20 * 1 Jan 2007 Moisture meters 5 * 1 Jan 2007 Mulchers 10 * 1 Jan 2007 Peanut pre-cleaners 10 * 1 Jan 2007 Slashers 7 * 1 Jan 2007 Harvesting assets: Boll buggies 15 * 1 Jan 2007 Chaser bins 15 * 1 Jan 2007 Combine harvesters 12 *# 1 Jul 2007 Cotton picker/strippers 10 *# 1 Jul 2007 Field bins 20 * 1 Jan 2007 Fuel trailers 15 * 1 Jan 2007 Module builders 15 * 1 Jan 2007 Module tarpaulins 5 * 1 Jan 2007 Peanut diggers (including peanut pullers) 10 *# 1 Jan 2007 Peanut threshers 12 *# 1 Jul 2007 Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets, but excluding hydraulic automated steering) 5 * 1 Jan 2007 Seeding and fertilizing assets: Fertilizer spreaders (including linkage and trailed) 10 * 1 Jan 2007 Planters (including bar, box, combined seeders, precision planters and row crop planters) 15 * 1 Jan 2007 Seed and fertilizer bins 15 * 1 Jan 2007 Tillage assets: Generally 15 * 1 Jan 2007 Harrows 5 * 1 Jan 2007 Laser controlled scraping assets: Buckets 10 * 1 Jan 2007 Transmitters 7 * 1 Jan 2007 Rippers 10 * 1 Jan 2007 Harvesters/sweepers 6 ⅔ # 1 Jan 2001 Hay and foraging assets: Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12 * 1 Jan 2007 Balers 10 * 1 Jan 2007 Bale wrappers 10 * 1 Jan 2007 Baler and wrappers 10 * 1 Jan 2007 Forage harvesters 10 *# 1 Jul 2007 Hay rakes (including finger wheel, rotary and parallel) 10 * 1 Jan 2007 Moisture probes 5 * 1 Jan 2007 Mower conditioners: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Super conditioners (hay re-conditioners) 8 * 1 Jan 2007 Tedders 10 * 1 Jan 2007 Trailed bale handling assets: Big square bale stackers 10 * 1 Jan 2007 Generally (including accumulators and bale carriers) 15 * 1 Jan 2007 Windrowers: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Hop growers' plant: Hop picking machines 13 ⅓ 1 Jan 2001 Kilns 20 1 Jan 2001 Horse stalls (Breeze way, Shed row) 33 ⅓ 1 Jan 2001 Horticultural plants: Citrus: Grapefruits 30 * 1 Jan 2001 Lemons 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarins 25 * 1 Jan 2001 Oranges 30 * 1 Jan 2001 Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almonds 25 * 1 Jul 2001 Cashews 25 * 1 Jul 2001 Chestnuts 25 * 1 Jul 2001 Hazelnuts 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecans 25 * 1 Jul 2001 Pistachios 25 * 1 Jul 2001 Walnuts 25 * 1 Jul 2001 Pome: Apples 20 * 1 Jan 2001 Pears 25 * 1 Jan 2001 Stone Fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarines 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peaches 10 * 1 Jan 2001 Plums 15 * 1 Jan 2001 Prunes 20 * 1 Jan 2001 Tropical: Avocados 20 * 1 Jan 2001 Mangoes 30 * 1 Jan 2001 Levee banks and revetments 40 1 Jan 2001 Pea-viners, pea cleaners, vine and straw conveyors 10 * 1 Jul 2016 Silos: Ancillary equipment 20 1 Jan 2001 Grain (metal) 30 * 1 Jul 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 Trellis 20 1 Jan 2001 Nursery and floriculture production (01110 to 01150) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Environmental control assets: Boilers (including piping) 20 * 1 Jul 2006 Control systems 10 * 1 Jul 2006 Evaporative coolers 10 * 1 Jul 2006 Heating assets 10 * 1 Jul 2006 Instruments (including sensors) 10 * 1 Jul 2006 Retractable screens 8 * 1 Jul 2006 Ventilation fans 5 * 1 Jul 2006 Fertigation system assets (incorporating control systems, pumps and tanks) 10 * 1 Jul 2006 General assets: Bins and pallets 5 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Fumigation assets 5 * 1 Jul 2006 Pasteurisation assets: Pasteurisation rooms 20 * 1 Jul 2006 Steam boilers 15 * 1 Jul 2006 Racks 15 * 1 Jul 2006 Ride on mowers 5 * 1 Jul 2006 Refrigeration assets: Insulation panels used in cool rooms 40 * 1 Jul 2006 Refrigeration generally 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Trolleys 15 * 1 Jul 2006 Weed mats 5 * 1 Jul 2006 Harvesting assets: Bed lifters and diggers 10 * 1 Jul 2006 Tree spades 15 *# 1 Jul 2006 Packaging assets: Bunching and bundling machines 15 * 1 Jul 2006 Deleafers 15 * 1 Jul 2006 Grading machines 15 * 1 Jul 2006 Planting assets: Benches and tables 10 * 1 Jul 2006 Conveyors 15 * 1 Jul 2006 Dibblers and seeders 15 * 1 Jul 2006 Hoppers 15 * 1 Jul 2006 Pot, punnet and tray dispensers 12 * 1 Jul 2006 Potting machines (including pot and bag fillers) 10 * 1 Jul 2006 Soil elevators 10 * 1 Jul 2006 Soil mixers 10 * 1 Jul 2006 Transplanters (plugs and seedlings) 8 * 1 Jul 2006 Tray and punnet fillers 10 * 1 Jul 2006 Tray washers 15 * 1 Jul 2006 Vermiculite dispensers and coverers 15 * 1 Jul 2006 Propagation assets: Heated propagators 10 * 1 Jul 2006 Seedling and punnet trays, reusable 3 * 1 Jul 2006 Turf growing assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Field top makers 10 * 1 Jul 2006 Land planes 25 * 1 Jul 2006 Line planters 10 * 1 Jul 2006 Mowers (including reel and rotary mowers) 10 * 1 Jul 2006 Net layers 10 * 1 Jul 2006 Power harrows 10 * 1 Jul 2006 Roll layers 10 * 1 Jul 2006 Soil aerators 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Turf harvesters (including pedestrian and tractor mounted harvesters) 10 *# 1 Jul 2006 Turf rollers 15 * 1 Jul 2006 Turf seeders 15 * 1 Jul 2006 Turf vacuums 10 * 1 Jul 2006 Mushroom growing (01210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) 10 * 1 Jul 2008 Boilers (used for humidification and pasteurisation) 10 * 1 Jul 2008 Casing machines (includes casing mixers) 10 * 1 Jul 2008 Compost phase 1 assets: Bunkers 10 * 1 Jul 2008 Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) 4 * 1 Jul 2008 Protective structures 10 * 1 Jul 2008 Pumps 3 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) 10 * 1 Jul 2008 Growing systems: Shelves: Aluminium 15 * 1 Jul 2008 Other materials 10 * 1 Jul 2008 Trays: Wood 5 * 1 Jul 2008 Mushroom graders 5 * 1 Jul 2008 Sheds 40 * 1 Jul 2008 Slicing machines 5 * 1 Jul 2008 Spawning machines (including supplement machines) 12 * 1 Jul 2008 Trolleys 10 * 1 Jul 2008 Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): Growing 15 * 1 Jul 2008 Peak heat and spawn running 10 * 1 Jul 2008 Vacuum coolers 10 * 1 Jul 2008 Weighing machines 10 * 1 Jul 2008 Vegetable growing (under cover) (01220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hydroponic growing assets (including cut flower growing): Hanging gutters 10 * 1 Jul 2007 Troughs 10 * 1 Jul 2007 Hydroponics growers may also use the effective life for relevant assets shown in Nursery and floriculture production (01110 to 01150) Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally 10 * 1 Jul 2007 Self-propelled 8 * 1 Jul 2007 Fertilizer spreaders: Generally 10 * 1 Jul 2007 Spinner 5 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Mulch layers 12 * 1 Jul 2007 Mulch lifters 12 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Rakes (eg cane trash rakes) 10 * 1 Jul 2007 Slashers 8 * 1 Jul 2007 Harvesting assets: Cane haul out bins 12 * 1 Jul 2007 Harvesters (including cane, carrot, onion, potato and tomato) 10 *# 1 Jul 2007 Harvesting aids (incorporating trailers and conveyor belts) 15 * 1 Jul 2007 Onion lifters 10 *# 1 Jul 2007 Trailers 15 * 1 Jul 2007 Windrowers (including potato diggers, onion and potato windrowers) 10 *# 1 Jul 2007 Planting assets: Billet planters 12 * 1 Jul 2007 Potato cutters 15 * 1 Jul 2007 Potato planters 10 * 1 Jul 2007 Precision seeders 10 * 1 Jul 2007 Transplanters: Automated 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Tillage assets: Generally 15 * 1 Jul 2007 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2007 Trellising assets: Stake drivers 12 * 1 Jul 2007 Stake pullers 12 * 1 Jul 2007 Trellising (incorporating stakes and wire) 5 * 1 Jul 2007 Wire winders 15 * 1 Jul 2007 Fruit growing (01310 to 01360 and 01390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cleaning and mulching assets: Mowers (including zero turn and ride on) 8 * 1 Jul 2008 Mulchers 6 * 1 Jul 2008 Slashers 8 * 1 Jul 2008 Sweeper attachments 10 * 1 Jul 2008 Crop protection assets: Applicators (including temporary bird netting applicators and vine cover rollers) 15 * 1 Jul 2008 Banana bagging machines 10 * 1 Jul 2008 Banana ripening bags 3 * 1 Jul 2008 Sprayers 10 * 1 Jul 2008 Temporary bird netting 5 * 1 Jul 2008 Under vine weeder 10 * 1 Jul 2008 Vine covers 3 * 1 Jul 2008 Dried fruit assets: Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15 * 1 Jul 2008 Drying sheets (including ground sheets) 10 * 1 Jul 2008 Trays 10 * 1 Jul 2008 Fertilising assets: Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Spreaders: Generally 10 * 1 Jul 2008 Spinners 5 * 1 Jul 2008 General assets: Bins: Plastic 10 * 1 Jul 2008 Timber 5 * 1 Jul 2008 Crates (including picking lugs) 5 * 1 Jul 2008 Elevating work platforms 10 * 1 Jul 2008 Frost fans 15 * 1 Jul 2008 Mulch layers 12 * 1 Jul 2008 Mulch lifters 12 * 1 Jul 2008 Orchard ladders 10 * 1 Jul 2008 Post driver/hole diggers 10 * 1 Jul 2008 Refractometers 10 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Harvesting assets: Grape harvesters 10 *# 1 Jul 2008 Harvest aids 15 * 1 Jul 2008 Picking bags 3 * 1 Jul 2008 Picking platforms 10 * 1 Jul 2008 Picking trolleys 5 * 1 Jul 2008 Trailers (including grape chaser bins) 15 * 1 Jul 2008 Tree shakers 10 *# 1 Jul 2008 Planting assets: Hole burners 10 * 1 Jul 2008 Planters 12 * 1 Jul 2008 Tree guards 2 * 1 Jul 2008 Trellising 20 * 1 Jul 2008 Weed matting 5 * 1 Jul 2008 Pruning assets: Chain saws 3 * 1 Jul 2008 Electric hand pruners 3 * 1 Jul 2008 Manual hand pruners 2 * 1 Jul 2008 Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) 10 * 1 Jul 2008 Pneumatic pruners: Compressors 10 * 1 Jul 2008 Hand tools 5 * 1 Jul 2008 Vine leaf removers 15 * 1 Jul 2008 Tillage assets: Generally 15 * 1 Jul 2008 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 Coffee, olive and tree nut growing (01370, 01390 and 01590) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets (including air blast sprayers and linkage sprayers) 10 * 1 Jul 2007 Cleaning and mulching assets: Blowers 10 * 1 Jul 2007 Mowers (including zero turn and ride on) 8 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Slashers 10 * 1 Jul 2007 Sweeper attachments 10 * 1 Jul 2007 Fertilizer spreaders 10 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Stakes (including trellising) 3 * 1 Jul 2007 Harvesting assets: Bankouts (almonds) 15 * 1 Jul 2007 Catcher nets 10 * 1 Jul 2007 Elevators (almonds) 12 * 1 Jul 2007 Harvesters: Coffee 10 *# 1 Jul 2007 Harvesting pole rakes 5 * 1 Jul 2007 Olive 10 *# 1 Jul 2007 Nuts: Generally 10 *# 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (eg almonds) 12 *# 1 Jul 2007 Sweepers 12 *# 1 Jul 2007 Tree shakers 10 *# 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 Trailers 15 * 1 Jul 2007 Pruning assets: Chain saws 5 * 1 Jul 2007 Electric hand pruners 3 * 1 Jul 2007 Manual hand pruners 2 * 1 Jul 2007 Pneumatic pruners: Compressor 10 * 1 Jul 2007 Hand tools 5 * 1 Jul 2007 Sheep farming (01410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crutching machines, portable type 10 * 1 Jan 2007 Dipping and spraying assets for parasite control: Jet spray system assets (including the race or handler dedicated to the jet spray system) 10 * 1 Jan 2007 Mobile plunge dips 5 * 1 Jan 2007 Feeders (including grain feeders, oat feeders, hay feeders) 15 * 1 Jan 2007 Footbaths 10 * 1 Jan 2007 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jan 2007 Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15 * 1 Jan 2007 Weigh bars, weigh indicators and weigh platforms 10 * 1 Jan 2007 Yards, races, leadup systems and loading ramps: Permanent types 40 * 1 Jan 2007 Portable types 25 * 1 Jan 2007 Woolshed assets: Grinding machines for sharpening cutters 30 * 1 Jan 2007 Shearing machines 30 * 1 Jan 2007 Shearing or crutching handpieces 10 * 1 Jan 2007 Wool bale movers 10 * 1 Jan 2007 Wool presses 20 * 1 Jan 2007 Wool tables, steel types 20 * 1 Jan 2007 Woolsheds and shearing sheds 50 * 1 Jan 2007 Beef cattle farming (01420) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Calf cradles 10 * 1 Jan 2007 Cattle crushes (hydraulic and manual) 10 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle yards (including races and coolers (steel and timber)): Permanent types 30 * 1 Jan 2007 Portable types 20 * 1 Jan 2007 Feed bins (including hay racks) 15 * + 1 Jan 2007 Feed handling assets: Bale feeders 10 * 1 Jan 2007 Feed mixers 10 * 1 Jan 2007 Silage and feedout wagons 10 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure and fertilizer spreaders 10 * 1 Jan 2007 Saddlery and harness 10 * 1 Jan 2007 Beef cattle feedlots (01430) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Cattle crushes (hydraulic and manual) 6 * 1 Jan 2007 Cattle induction and transfer yards (steel and timber) 20 * 1 Jan 2007 Cattle treatment yards (steel and timber) 20 * 1 Jan 2007 Cattle wash yards (steel and timber) 20 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle pen assets: Bunk sweepers 8 * 1 Jan 2007 Cattle pen infrastructure assets: Feed bunks or troughs and aprons 20 * 1 Jan 2007 Feed roads 20 * 1 Jan 2007 Pen earthworks 20 * 1 Jan 2007 Pen fences and gates (steel and timber) 20 * 1 Jan 2007 Shade structures 20 * 1 Jan 2007 Pen scrapers 10 * 1 Jan 2007 Feed milling and handling assets: Ancillary grain handling equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jan 2007 Feed mixers 7 * 1 Jan 2007 Feed mixer trucks 7 * 1 Jan 2007 Grain cleaners 10 * 1 Jan 2007 Grain processing assets: Roller mills 15 * 1 Jan 2007 Steam flaking chests 15 * 1 Jan 2007 Steam flaking surge bins 15 * 1 Jan 2007 Tempering silos: Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 Galvanised steel 12 * 1 Jan 2007 Receival pits and hoppers 25 * 1 Jan 2007 Roughage processing assets (including tub rinders) 7 * 1 Jan 2007 Sampling and testing assets 5 * 1 Jan 2007 Silos and bins used for storing dry grain: Concrete 50 * 1 Jan 2007 Steel 20 * 1 Jan 2007 Tank storages for liquid feed supplements 15 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure composting and screening machines 15 * 1 Jan 2007 Dairy cattle farming (01600) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic calf feeders 10 * 1 Jul 2016 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles (ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes (including automatic) 10 * 1 Jul 2016 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2016 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2016 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2016 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 Robotic milking system assets: Air compressors 5 * 1 Jul 2016 Automated milking systems: Rotary 10 * 1 Jul 2016 Single box and multi box 10 * 1 Jul 2016 Automatic feeding systems 10 * 1 Jul 2016 Automatic footbaths 8 * 1 Jul 2016 Control systems (excluding personal computers) - see Table B Control systems and control system assets Cow comfort systems: Cow brushes 3 * 1 Jul 2016 Rubber matting 7 * 1 Jul 2016 Cow identification systems (including weights, bands, numbers and transponders) 7 * 1 Jul 2016 Cow traffic systems 7 * 1 Jul 2016 Milk chillers/plate coolers/energy recovery systems 10 * 1 Jul 2016 Vacuum pumps 7 * 1 Jul 2016 Poultry farming for breeding, eggs and meat (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing environmental control assets: Control systems (excluding personal computers) 10 * 1 Jan 2007 Curtains: Baffles, brooders 10 * 1 Jan 2007 Sidewalls 5 * 1 Jan 2007 Tunnel inlets 10 * 1 Jan 2007 Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) 10 * 1 Jan 2007 Foggers 10 * 1 Jan 2007 Heaters 15 * 1 Jan 2007 Minimum vents (including cabling) 12 * 1 Jan 2007 Sensors 4 * 1 Jan 2007 Tunnel inlet panels 15 * 1 Jan 2007 Ventilation fans: Exhaust fans (tunnel, minivent) 12 * 1 Jan 2007 Stirrer fans 15 * 1 Jan 2007 Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 20 * 1 Jan 2007 Cages (for egg layers) 20 * 1 Jan 2007 Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) 15 * 1 Jan 2007 Egg conveyors (including drive units) 15 * 1 Jan 2007 Egg counters 15 * 1 Jan 2007 Egg elevators (including drive units) 15 * 1 Jan 2007 Egg grading and packing assets: Egg grader and packing systems (including box erectors, box sealers, candling machines, conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) 10 * 1 Jan 2007 Pallet levellers (coil spring) 25 * 1 Jan 2007 Palletisers 10 * 1 Jan 2007 Trolley lifters 15 * 1 Jan 2007 Farm trolleys: Chicken transport 10 * 1 Jan 2007 Egg transport 10 * 1 Jan 2007 Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) 10 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hanging cable systems (for feeders, drinkers and nest housing) 15 * 1 Jan 2007 Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) 15 * 1 Jan 2007 Manure conveyors (including drive units) 10 * 1 Jan 2007 Nest housing (including slatted walkways) 15 * 1 Jan 2007 Silos for feed: Metal 20 * 1 Jan 2007 Ancillary equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Water assets: Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jan 2007 Winches 10 * 1 Jan 2007 Poultry hatcheries (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handlers 20 * 1 Jan 2007 Boilers 20 * 1 Jan 2007 Candling equipment 20 * 1 Jan 2007 Chick counters 20 * 1 Jan 2007 Chilled water plants 20 * 1 Jan 2007 Control systems (excluding personal computers) 10 * 1 Jan 2007 Condensers/heat exchangers 10 * 1 Jan 2007 Conveyors 20 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hatcher baskets 10 * 1 Jan 2007 Hatcher trolleys/dollies 10 * 1 Jan 2007 Hatchers (including integrated controller units) 20 * 1 Jan 2007 Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 40 * 1 Jan 2007 Macerators 20 * 1 Jan 2007 Separators - chick and egg 20 * 1 Jan 2007 Setter trays 10 * 1 Jan 2007 Setter trolley unloaders 20 * 1 Jan 2007 Setter trolleys 10 * 1 Jan 2007 Setters/incubators (including integrated controller unit) 20 * 1 Jan 2007 Stacker/destacker systems 20 * 1 Jan 2007 Transfer machines - farm trolley to setter trolley 20 * 1 Jan 2007 Transfer machines - setter tray to hatcher basket 20 * 1 Jan 2007 Vaccinators 15 * 1 Jan 2007 Vacuum/auger systems (waste) 20 * 1 Jan 2007 Washing assets 20 * 1 Jan 2007 Pig farming (01920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing assets: Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) 20 * 1 Jul 2008 Curtains - sidewalls 10 * 1 Jul 2008 Floors (suspended types): Concrete 10 * 1 Jul 2008 Plastic 10 * 1 Jul 2008 Steel 5 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10 * 1 Jul 2008 Effluent separators/effluent fan extractors 10 * 1 Jul 2008 Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10 * 1 Jul 2008 Fans: Exhaust (tunnel, minivent) 10 * 1 Jul 2008 Stirrer 10 * 1 Jul 2008 Farrowing crates 10 * 1 Jul 2008 Generators (emergency) 20 * 1 Jul 2008 Heaters and heat lamps 5 * 1 Jul 2008 High pressure cleaners 3 * 1 Jul 2008 Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors) 5 * 1 Jul 2008 Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) 10 * 1 Jul 2008 Milling assets 10 * 1 Jul 2008 Mixing assets 10 * 1 Jul 2008 Pens (including fences, gates, stalls, farrowing crates, ramps) 10 * 1 Jul 2008 Silos: Grain storage 20 * 1 Jul 2008 Readyfeed 10 * 1 Jul 2008 Tank storage for liquid feed supplements 20 * 1 Jul 2008 Water assets: Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jul 2008 Effluent tanks (concrete) 20 * 1 Jul 2008 Weigh bars, weigh indicators and weigh platforms 5 * 1 Jul 2008 Aquaculture (02011 to 02039) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aeration assets: Direct supply systems (including paddlewheels and aspirators): Fresh water 6 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Remote or indirect supply systems (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines) 10 * 1 Jul 2007 Aquaculture tanks: Concrete 20 * 1 Jul 2007 Fibreglass 15 * 1 Jul 2007 Polyethylene (PE) 20 * 1 Jul 2007 Raceways 20 * 1 Jul 2007 Transport of live products 10 * 1 Jul 2007 Bins and crates 5 * 1 Jul 2007 Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Control systems 10 * 1 Jul 2007 Cooling assets (including water chillers) 10 * 1 Jul 2007 Environmental control structures and protective structures used in salt water environment 15 * 1 Jul 2007 Feeders (including belt, pendulum, scatter and blower) 5 * 1 Jul 2007 Graders 10 * 1 Jul 2007 Harvesting nets 4 * 1 Jul 2007 Hatching assets (including hatching containers) 10 * 1 Jul 2007 Heating assets: Direct heating system (including immersion heaters): Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Indirect heating system (including heat exchangers and passive heating) 10 * 1 Jul 2007 Instruments (including sensors and water quality meters) 5 * 1 Jul 2007 Oyster farming assets: Baskets 8 * 1 Jul 2007 Oyster growing structures (incorporating posts and racks or lines) 10 * 1 Jul 2007 Rumblers 10 * 1 Jul 2007 Sticks 5 * 1 Jul 2007 Trays: Plastic 8 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Vats, treatment 15 * 1 Jul 2007 Power supply assets, emergency or standby: Generators (incorporating attached engine management and generator monitoring instruments) 15 * 1 Jul 2007 Processing assets: Conveyors, elevators and hoppers 10 * 1 Jul 2007 Cookers 10 * 1 Jul 2007 Packaging assets (including vacuum and modified atmospheric packing) 10 * 1 Jul 2007 Refrigeration assets: Insulation panels in cool or freezer rooms used in salt water environment 20 * 1 Jul 2007 Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) 10 * 1 Jul 2007 Water assets: Aquaculture channels and ponds 20 * 1 Jul 2007 Liners and erosion matting for ponds and channels 15 * 1 Jul 2007 Pipes and pipelines: Above ground (polyethylene (PE) and polyvinylchloride (PVC) including lay flat hoses) 10 * 1 Jul 2007 In ground (polyethylene (PE) and polyvinylchloride (PVC)) 30 * 1 Jul 2007 Pumps: Generally: Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Single phase transfer pumps: Fresh water 5 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Water treatment assets (including filtration assets, foam fractionators, oxygen and ozone generators and UV sterilizers) 10 * 1 Jul 2007 Weighing machines 5 * 1 Jul 2007 Forestry and logging (03010 to 03020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Logging plant: Cable systems (including winches and high leads) 8 * 1 Jan 2001 Forwarders 8 * 1 Jan 2001 Harvesters and feller bunchers (includes heads) 7 * 1 Jan 2001 Log trailers 10 * 1 Jan 2001 Saws: Mobile 8 * 1 Jan 2001 Portable chain 2 * 1 Jan 2001 Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7 * 1 Jan 2001 Fishing (04111 to 04199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fishing plant: Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Fish holding baskets 10 1 Jan 2001 Purse seine fishing net 5 1 Jan 2001 Other agriculture and fishing support services (05290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pulse and seed processing assets: Harvesting assets: Headers - flex drapers/pea pluckers 5 * 1 Jul 2017 Land rollers - steel 8 * 1 Jul 2017 Packaging assets: Bagging machines 10 * 1 Jul 2017 Bag sewers - see Table B Packaging machines Labellers 5 * 1 Jul 2017 Palletisers and depalletisers - see Table B Packaging machines Platform scales 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers, pallet wrappers and strapping machines) - see Table B Packaging machines Processing assets: Cleaning and pre-cleaning assets: Air screen 15 * 1 Jul 2017 Flat bed 8 * 1 Jul 2017 Screens 10 * 1 Jul 2017 Conditioning assets: Clippers/debearders 9 * 1 Jul 2017 Conditioning units/drying units/heaters 7 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Mixers 12 * 1 Jul 2017 Seed treaters 10 * 1 Jul 2017 Separating assets: Gravity tables 15 * 1 Jul 2017 Rotary sieves 10 * 1 Jul 2017 Indented cylinders 15 * 1 Jul 2017 Spirals 15 * 1 Jul 2017 Splitters 12 * 1 Jul 2017 Product and raw material handling and receiving assets: Augers 12 * 1 Jul 2017 Chaser bins 15 * 1 Jul 2017 Crates: Wooden 5 * 1 Jul 2017 Wooden (mesh reinforced) 20 * 1 Jul 2017 Elevators (including bucket elevators) 15 * 1 Jul 2017 Field bins 10 * 1 Jul 2017 Silos - conditioning 20 * 1 Jul 2017 Tubulators/Mobile belt conveyors/Belt shifters 10 * 1 Jul 2017 Weighbridges - See Table B Weighbridges Quality control assets: Magnets 7 * 1 Jul 2017 Metal detectors 8 * 1 Jul 2017 Sorting and sizing assets: Colour sorters 8 * 1 Jul 2017 Support assets: Air Compressors 7 * 1 Jul 2017 Extraction assets (including dust collectors and fans) 9 * 1 Jul 2017 MINING (06000 to 10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crushing and milling assets: Crushers: Cone and gyratory 25 * 1 Jul 2003 Feeder breaker 20 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Impact and rotary 20 * 1 Jul 2003 Jaw 25 * 1 Jul 2003 Roller (including roll sizers) 20 * 1 Jul 2003 Grinding mills: Ball and rod 25 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Hammer 15 * 1 Jul 2003 SAG (autogenous) 25 * 1 Jul 2003 Hydrometallurgy and Pyrometallurgy assets: Adsorption process assets 20 * 1 Jul 2003 Agglomeration (pelletizing) assets 25 * 1 Jul 2003 Calcination process assets (including kilns) 25 * 1 Jul 2003 Casting process assets for casting billets or ingots 30 * 1 Jul 2003 Converting process assets (including rotatable cylindrical furnaces) 30 * 1 Jul 2003 Cooling process assets (including cooling towers) 25 * 1 Jul 2003 Counter current decantation (CCD) process assets 20 * 1 Jul 2003 Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003 Electrolysis process assets (including electrowinning process and electro refining process assets including tanks) 20 * 1 Jul 2003 Filtration process assets 15 * 1 Jul 2003 Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 1 Jul 2003 Gas recovery process assets (including stripping and absorption assets) 25 * 1 Jul 2003 Ion exchange process assets 15 * 1 Jul 2003 Leaching process assets: Atmospheric 15 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Pressure 25 * 1 Jul 2003 Neutralisation process assets 20 * 1 Jul 2003 Pots and ladles used for molten materials 30 * 1 Jul 2003 Precipitation process assets (including tanks and agitators) 20 * 1 Jul 2003 Pressure vessels 30 * 1 Jul 2003 Roasting process assets (including kilns and furnaces) 30 * 1 Jul 2003 Sintering process assets (including continuous sintering machines) 30 * 1 Jul 2003 Smelting process assets (including furnaces) 25 * 1 Jul 2003 Solution treatment and metal recovery assets 20 * 1 Jul 2003 Solvent extraction process assets (including mixer-settler units) 20 * 1 Jul 2003 Tailings stills 20 * 1 Jul 2003 Infrastructure support assets: Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers) 25 * 1 Jul 2003 Mineral treatment structure 40 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Materials handling assets: Belt magnets, samplers, metal detectors and analysers 15 * 1 Jul 2003 Bins, chutes, hoppers, bunkers and silos 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt) 20 * 1 Jul 2003 Vibrating 15 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks and spheres 25 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Stacks (chimney) 30 * 1 Jul 2003 Stockpile assets: Reclaim tunnel flow valves and activators 25 * 1 Jul 2003 Stackers, reclaimers and stacker/reclaimers 25 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Trippers/stackers and stacking conveyor systems 25 * 1 Jul 2003 Tunnel vent and exhaust fans 15 * 1 Jul 2003 Water recycling facilities 20 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Weighing machines (including weighers for feeders and conveyors) 20 * 1 Jul 2004 Mineral dressing assets: Classification, gravity separation and dewatering assets: Centrifuges 15 * 1 Jul 2003 Cyclones: Dense medium and heavy medium 8 * 1 Jul 2003 Generally (including classifying, desliming, and hydrocyclones) 15 * 1 Jul 2003 Generally 18 * 1 Jul 2003 Hydraulic classifiers and teetered bed separators 20 * 1 Jul 2003 Jigs 25 * 1 Jul 2003 Pneumatic tables and air separators 25 * 1 Jul 2003 Settling cones 25 * 1 Jul 2003 Shaking tables 25 * 1 Jul 2003 Sluices and cone concentrators 25 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Electrostatic separation assets 20 * 1 Jul 2003 Filtration assets (including pressure filtration and vacuum filtration equipment) 15 * 1 Jul 2003 Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) 20 * 1 Jul 2003 Magnetic separation assets (including cross belt, drum and disc types) 20 * 1 Jul 2003 Screening assets 15 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Railway infrastructure assets and rolling-stock - see Table A Rail freight and passenger transport services (47100 to 47200) Surface mobile mining machines: Bucket wheel excavators 30 * 1 Jul 2002 Compressors 20 * 1 Jul 2002 Cranes 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Draglines 30 * 1 Jul 2002 Drill rigs (Production) 10 * 1 Jul 2002 Electric rope shovels 25 * 1 Jul 2002 Generators 10 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Hydraulic excavators (including hydraulic front shovels) 10 * 1 Jul 2002 Lighting systems 10 * 1 Jul 2002 Off highway trucks (including articulated, rigid dump, service, fuel and water trucks) 10 * 1 Jul 2002 Rollers 15 * 1 Jul 2002 Scrapers 7 * 1 Jul 2002 Skid steer loader 7 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Tailings dams 20 1 Jan 2001 Underground mobile mining machines: Compressors 10 * 1 Jul 2002 Continuous haulage systems 10 * 1 Jul 2002 Continuous miners 10 * 1 Jul 2002 Drill rigs: Diamond 20 * 1 Jul 2002 Production 7 * 1 Jul 2002 Feeder breakers 15 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Jumbos 10 * 1 Jul 2002 Load-haul-dump machines 6 * 1 Jul 2002 Long-wall equipment: Armoured face conveyors 6 * 1 Jul 2002 Beam stage loaders 7 * 1 Jul 2002 Hydraulic pump modules 15 * 1 Jul 2002 Hydraulic roof supports 10 * 1 Jul 2002 Impact crushers 10 * 1 Jul 2002 Mobile conveyors tail end 5 * 1 Jul 2002 Roof support relocation vehicles 10 * 1 Jul 2002 Shearers 7 * 1 Jul 2002 Shearer carriers 10 * 1 Jul 2002 Maintenance vehicles 8 * 1 Jul 2002 Personnel transporters 8 * 1 Jul 2002 Raise borers and down reamers 20 * 1 Jul 2002 Roof bolters 8 * 1 Jul 2002 Scissor lifts 6 * 1 Jul 2002 Shuttle cars 12 * 1 Jul 2002 Skid steer loaders 12 * 1 Jul 2002 Underground haulage trucks 6 * 1 Jul 2002 Wheel loaders 6 * 1 Jul 2002 Workshop plant 20 1 Jan 2001 Coal mining (06000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coal preparation assets: Centrifuges 15 * 1 Jul 2003 Crushing assets (including feeder breakers, impact, roller and rotary crushers) 20 * 1 Jul 2003 Cyclones: Dense medium, heavy medium 6 * 1 Jul 2003 Generally (including classifying, desliming and hydrocyclones) 10 * 1 Jul 2003 Filtration assets (including belt, drum and vacuum filters) 15 * 1 Jul 2003 Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) 20 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Jigs and heavy medium baths 25 * 1 Jul 2003 Magnetic separators 20 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Infrastructure support assets: Analysers, belt magnets, grinding mills, metal detectors and samplers 15 * 1 Jul 2003 Coal preparation facility framework/structure 40 * 1 Jul 2003 Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers) 25 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally (including centrifugal pumps) 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Tunnel vent or exhaust fans 15 * 1 Jul 2003 Valves and other non pipe fittings 10 * 1 Jul 2003 Water recycling facility 20 * 1 Jul 2003 Water storage dams (including fire services dams and water storage dams generally) 30 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Materials handling assets: Bins, chutes, hoppers, silos and storage bunkers 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt feeders) 20 * 1 Jul 2003 Vibrating feeders 15 * 1 Jul 2003 Stockpile spraying system 20 * 1 Jul 2003 Stockpile stackers, reclaimers and stacker reclaimers: Generally (including all machinery) 25 * 1 Jul 2003 Reclaim tunnels 25 * 1 Jul 2003 Trippers/stackers 25 * 1 Jul 2003 Oil and gas extraction (07000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery: Control systems 10 * 1 Jul 2002 Domestic gas processing assets (including centrifugal compressor, column, gas turbine, heat exchanger, piping and turbo expander) 30 *# 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Flare towers for gas flares 25 *# 1 Jul 2002 Fractionation train assets (including air coolers, columns, compressors, heat exchangers, piping and pumps) 30 *# 1 Jul 2002 Hot water system assets 17 ½ *# 1 Jul 2002 Instruments 12 ½ * 1 Jul 2002 LNG holding facility assets (including boil off gas compressors, cryogenic storage tanks, loading arms, pumps and tanks) 30 *# 1 Jul 2002 LNG train assets (including centrifugal compressors, columns, cryogenic heat exchangers, gas turbine drivers and other heat exchangers) 30 *# 1 Jul 2002 Stabiliser process assets (including columns, heat exchangers, pumps and reciprocating compressors) 30 *# 1 Jul 2002 Storage and loading assets (including cryogenic storage tanks, jetties, loading arms, LPG chillers and pumps) 30 *# 1 Jul 2002 Trunkline onshore terminal (TOT) assets: Flash tanks 20 *# 1 Jul 2002 Slugcatcher and associated piping 30 *# 1 Jul 2002 Valves including control valves 12 ½ * 1 Jul 2002 Gas production assets: Central production facility assets: Boilers 10 * 1 Jul 2002 Cabling for power and control systems 30 *# 1 Jul 2002 Diesel systems 15 * 1 Jul 2002 Drains systems 20 *# 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare system assets: Carbon steel piping 15 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Stainless steel piping 30 *# 1 Jul 2002 Fuel gas systems 30 *# 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skid, vessels and assets used onshore) 30 *# 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Heat exchangers 30 *# 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Major stainless steel (or lined) vessels 30 *# 1 Jul 2002 Offshore platforms: Generally (including accommodation modules, flare structures, helidecks, jackets, primary steel work and topsides secondary steel work) 30 *# 1 Jul 2002 Topsides tertiary steelwork (including handrails, ladders and stairs) 15 * 1 Jul 2002 Piping 30 *# 1 Jul 2002 Pumps: Circulation pump 12 ½ * 1 Jul 2002 Generally 20 *# 1 Jul 2002 Seawater lift pumps 15 * 1 Jul 2002 Shutdown and fire/gas systems 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 30 *# 1 Jul 2002 Utility air compressors 15 * 1 Jul 2002 Coal seam gas extraction assets: Infield gathering systems used for gas and associated water (including polyethylene (PE) pipes and pumps) 20 *# 1 Jul 2016 Water assets: Storage ponds and tanks for water and brine 30 *# 1 Jul 2016 Treated water distribution assets 30 *# 1 Jul 2016 Treated water irrigation assets - see Table A Agriculture, Forestry and Fishing (01110 to 05290), water assets Water treatment facility assets (including desalination plants, reverse osmosis, brine concentration and crystallisation assets) 20 *# 1 Jul 2016 Well assets: Downhole equipment (including pumps, but excluding well casing) 5 * 1 Jul 2016 Wellpad surface assets (including christmas trees, separators and telemetry equipment) 20 *# 1 Jul 2016 Wells 20 *# 1 Jul 2016 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Infield pipeline 30 *# 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 20 *# 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 15 * 1 Jul 2002 Wellheads and christmas trees 30 *# 1 Jul 2002 Oil production assets: Central production facility assets (excluding FPSOs): Boilers 10 * 1 Jul 2002 Circulation pumps 12 ½ * 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skids, vessels and assets used onshore) 15 * 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Generally (including offshore platforms) 15 * 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Pumps: Circulation pumps 12 ½ * 1 Jul 2002 Other 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 15 * 1 Jul 2002 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring system) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring system) 20 *# 1 Jul 2002 Infield pipelines 15 * 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 15 * 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 10 * 1 Jul 2002 Wellheads and christmas trees 15 * 1 Jul 2002 Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Iron ore mining (08010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure support assets: Blowers, high pressure 15 * 1 Jan 2006 Dust suppression/control equipment 15 * 1 Jan 2006 Materials handling assets: Feeders: Vibrating 10 * 1 Jan 2006 Mineral dressing assets: Cyclones, dense/heavy medium (unlined nihard) 1 * 1 Jan 2006 Dense medium separation assets (including baths and drums) 20 * 1 Jan 2006 Magnetic separation assets: LIMS (low intensity magnetic separators) 20 * 1 Jan 2006 WHIMS (wet high intensity magnetic separators) 15 * 1 Jan 2006 Screening assets 10 * 1 Jan 2006 Gold ore mining (08040) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gold ore processing assets: Adsorption process assets 15 * 1 Jul 2004 Carbon regeneration kilns 12 * 1 Jul 2004 Concentrators (including inline pressure jigs and mechanical concentrators) 10 * 1 Jul 2004 Crushing assets: Cone/gyratory crushers 20 * 1 Jul 2004 Hydraulic rock breakers 12 * 1 Jul 2004 Jaw crushers 20 * 1 Jul 2004 Electrowinning/electrorefining assets 17 * 1 Jul 2004 Elution columns 12 * 1 Jul 2004 Elution storage tanks 17 * 1 Jul 2004 Laboratory assets: Atmospheric adsorption spectrometers 10 * 1 Jul 2004 Generally (including drying ovens, pulverisers, crushers, gas fired ovens, fume cupboards) 15 * 1 Jul 2004 Leaching process assets (including carbon in pulp and carbon in leach processes) 15 * 1 Jul 2004 Shaking tables 12 * 1 Jul 2004 Smelting furnaces 15 * 1 Jul 2004 Thickening assets 20 * 1 Jul 2004 Mineral sand mining (08050) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) 20 * 1 Jan 2003 Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) 15 * 1 Jan 2003 Crushing assets (including drum scrubbers) 30 * 1 Jan 2003 Dredges 20 * 1 Jul 2009 Drying assets: Generally (including flash and fluid bed dryers and fluid bed heaters) 20 * 1 Jan 2003 Rotary dryer kilns 30 * 1 Jan 2003 Dust management assets: Baghouse filters and extractors 30 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Multiclones 20 * 1 Jan 2003 Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) 20 * 1 Jan 2003 Filtration/dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) 15 * 1 Jan 2003 Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators and wet high intensity magnets) 20 * 1 Jan 2003 Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) 30 * 1 Jan 2003 Screening assets (including screens and trommels) 15 * 1 Jan 2003 Support assets: Control systems 10 * 1 Jan 2003 Pipes and pipelines (including valves and fittings): Generally 20 * 1 Jan 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps 20 * 1 Jan 2003 Tanks: Constant density and thickening 20 * 1 Jan 2003 Generally (including acid leaching and water) 15 * 1 Jan 2003 Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) 30 * 1 Jan 2003 Waste gas handling assets: Afterburners 20 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Electrostatic precipitators 30 * 1 Jan 2003 Scrubbers and stacks 20 * 1 Jan 2003 Nickel ore mining (08060) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Nickel ore processing assets: Mineral treatment structures (including structure holding walkways, supporting assets and thoroughfares) 20 * 1 Jul 2004 Reagent pumps (including high pressure acid leach pumps) 5 * 1 Jul 2004 Construction material mining (09110 to 09190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Control systems (for conveying, crushing and screening assets) 10 * 1 Jul 2003 Conveyors: Gravity take-up 25 * 1 Jul 2003 Screw take-up 15 * 1 Jul 2003 Crushers: Generally 20 * 1 Jul 2003 Mobile (track or wheel mounted machinery including screening and conveying components) 15 * 1 Jul 2003 Cyclones 15 * 1 Jul 2003 Dredges 20 * 1 Jul 2009 Drill rigs 8 * 1 Jul 2003 Electrical switching assets 20 * 1 Jul 2003 Graders 15 * 1 Jul 2003 Heavy mobile quarry assets not specifically listed - see Table A Mining (06000 to 10900) Hydraulic oversize rock breakers (mounted above primary crusher) 8 * 1 Jul 2003 Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) 20 * 1 Jul 2003 Pug mills 15 * 1 Jul 2003 Screening assets 12 * 1 Jul 2003 Wheel loaders 10 * 1 Jul 2003 Wire saws 10 * 1 Jul 2003 Petroleum exploration services (10112) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets used offshore: Down hole geophysics units - skid mounted 10 * 1 Jan 2007 Drill strings 3 * 1 Jan 2007 Offshore drilling rigs (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, platforms, rig powering and transmissions) 20 * 1 Jan 2007 Exploration assets used onshore: Down hole geophysics units - truck mounted 12 * 1 Jan 2007 Drill strings 4 * 1 Jan 2007 Onshore surface drilling rigs (including blow out preventers, derricks, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmissions) 15 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Seismic survey assets: Airguns 5 * 1 Jan 2007 Hydrophones 5 * 1 Jan 2007 Mineral exploration services (10122) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets: Drill rigs: Surface (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmission and trucks) 10 * 1 Jan 2007 Underground 5 * 1 Jan 2007 Geophysical survey assets: Airborne geophysical assets (including magnetometers, receivers and transmitters): Aircraft integrated 10 * 1 Jan 2007 Aircraft demountable 8 * 1 Jan 2007 Down hole geophysical assets (including acoustic televiewers, callipers, density tools, dipmeters, draw works, neutron probes, sonic probes, receiver/transmitter modules and sondes): Portable assets 5 * 1 Jan 2007 Vehicle integrated assets 8 * 1 Jan 2007 Ground geophysical assets (including gravity instruments, resistivity receivers and transmitters, scintillometers and spectrometers) 5 * 1 Jan 2007 Portable ground geophysical assets (including electromagnetics, ground magnetics, ground penetrating radars and radiometrics) 5 * 1 Jan 2007 Seismic survey assets: Cabling 3 * 1 Jan 2007 Geophones 5 * 1 Jan 2007 Global positioning systems 5 * 1 Jan 2007 Processing systems 3 * 1 Jan 2007 Recording systems 10 * 1 Jan 2007 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Vibration source assets: Buggy mounted shear wave vibrators 10 * 1 Jan 2007 Drilling rigs - shot hole 10 * 1 Jan 2007 Ground impactors 4 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Other mining support services (10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gas and oil mining support services (excluding offshore services): Cementing assets: Batch mixing assets: Batch mixing units (excluding batch mixing units incorporated with trailers) 8 * 1 Jul 2018 Trailers (incorporating batch mixing unit and trailer) 10 * 1 Jul 2018 Cement silos: Fixed steel 30 * 1 Jul 2018 Mobile 10 * 1 Jul 2018 Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Pumping units 10 * 1 Jul 2018 Drilling assets: Bottom hole assemblies (including logging while drilling tools, measuring while drilling tools, motors and stabilisers) 5 * 1 Jul 2018 Coil tubing assets: Pumping units 7 * 1 Jul 2018 Reel and power units 10 * 1 Jul 2018 Downhole fishing and remedial tools (including casing swages, junk magnets and milling tools) 5 * 1 Jul 2018 Drill rigs 10 * 1 Jul 2018 Drill strings 5 * 1 Jul 2018 Fluid assets (including centrifuges, pumps and shear units) 10 * 1 Jul 2018 Mobile fluid tanks 10 * 1 Jul 2018 Well control equipment (including blow out preventers and choke manifolds) 5 * 1 Jul 2018 Hydraulic fracturing assets: Blenders 8 * 1 Jul 2018 Frac tanks 10 * 1 Jul 2018 Pumps 8 * 1 Jul 2018 Mineral mining support services: Blasting assets: Augers 10 * 1 Jul 2017 Blast hole pumps 7 * 1 Jul 2017 Explosive boxes 5 * 1 Jul 2017 Magazines 10 * 1 Jul 2017 Mobile processing units (MPUs): Surface Motor vehicles - see Table B Motor vehicles and trailers MPUs 9 * 1 Jul 2017 Underground MPUs (incorporating motor vehicle and MPU) 6 * 1 Jul 2017 Remote control blasting units 5 * 1 Jul 2017 Stemming buckets 7 * 1 Jul 2017 Dewatering pumps 12 * 1 Jul 2017 Surface drill rigs (production) 10 * 1 Jul 2017 MANUFACTURING (11110 to 25990) Meat processing (11110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boning room assets: Boneless meat packing stations 20 * 1 Jul 2013 Boning and slicing stations 20 * 1 Jul 2013 Boning hoists 5 * 1 Jul 2013 Chine bone removal machines 10 * 1 Jul 2013 De-sinewed mince meat machines 10 * 1 Jul 2013 Dicing and mincing machines 10 * 1 Jul 2013 Dump and product bins 15 * 1 Jul 2013 Frenching machines 8 * 1 Jul 2013 Knuckle and aitch bone pullers 5 * 1 Jul 2013 Loin/saddle deboning machines 10 * 1 Jul 2013 Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Pneumatic knives (including meat trimmers/round knives and de-fatting knives) 2 * 1 Jul 2013 Pork brine and marinade mixers 10 * 1 Jul 2013 Pork de-rinders 10 * 1 Jul 2013 Pork marinade injectors 10 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Sausage filling machines 10 * 1 Jul 2013 Saws: Band saws 10 * 1 Jul 2013 Bone saws 5 * 1 Jul 2013 Breaking saws: Circular electric 3 * 1 Jul 2013 Circular hydraulic 2 * 1 Jul 2013 Reciprocating electric 5 * 1 Jul 2013 Reciprocating pneumatic 3 * 1 Jul 2013 Skinning or denuding machines 10 * 1 Jul 2013 Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Weight graders 5 * 1 Jul 2013 X-ray and chemical lean analysis machines 10 * 1 Jul 2013 Cold storage assets: Air curtains 5 * 1 Jul 2013 Ammonia condensers 10 * 1 Jul 2013 Blast freezer tunnels 20 * 1 Jul 2013 Blast freezers 20 * 1 Jul 2013 Carbon dioxide (CO2) snow making machines 10 * 1 Jul 2013 Carton conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Chiller tunnels 20 * 1 Jul 2013 Chillers (incorporating pneumatic gates) 15 * 1 Jul 2013 Dehumidifiers: Desiccant 10 * 1 Jul 2013 Refrigerant 15 * 1 Jul 2013 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 5 * 1 Jul 2013 Evaporators 15 * 1 Jul 2013 Freezers 20 * 1 Jul 2013 Load out bays (incorporating air tight truck pads and hydraulic platforms) 15 * 1 Jul 2013 Overhead carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Plate freezers 20 * 1 Jul 2013 Pressure vessels 20 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Storage racking and stillages 10 * 1 Jul 2013 Transfer roller conveyors 10 * 1 Jul 2013 Livestock handling assets: Cattle soaker pens 15 * 1 Jul 2013 Cattle wash/soaker control systems 10 * 1 Jul 2013 Cattle washes 15 * 1 Jul 2013 Cattle yards (incorporating concrete base and galvanised steel posts and rails) 20 * 1 Jul 2013 Feed auger systems 10 * 1 Jul 2013 Hydraulic forcing pen gates 10 * 1 Jul 2013 Lead-up races 20 * 1 Jul 2013 Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) 15 * 1 Jul 2013 Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails) 20 * 1 Jul 2013 Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails) 10 * 1 Jul 2013 Water troughs 12 * 1 Jul 2013 Packaging assets: Automatic carton erecting and lidding machines 10 * 1 Jul 2013 Bagging machines 5 * 1 Jul 2013 Bar code label printers 3 * 1 Jul 2013 Bar code readers 4 * 1 Jul 2013 Carton weigh label stations 7 * 1 Jul 2013 Flow wrappers 10 * 1 Jul 2013 Labelling machines 5 * 1 Jul 2013 Meat compactors 10 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Netting machines 5 * 1 Jul 2013 Palletisers and de-palletisers 10 * 1 Jul 2013 Shrink wrappers 10 * 1 Jul 2013 Strapping machines 5 * 1 Jul 2013 Transfer belt conveyors (incorporating belts, drive motors and supporting structures) 10 * 1 Jul 2013 Vacuum packaging systems (incorporating vacuum pumps and booster pumps): Rotary systems 12 * 1 Jul 2013 Tunnel systems 12 * 1 Jul 2013 Weighing scales 4 * 1 Jul 2013 Rendering plant: Bagging/weigh batching machines 10 * 1 Jan 2001 Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins) 15 * 1 Jan 2001 Blood drying equipment (includes blood holding tanks, agitated holding tanks, coagulators, driers, decanters and dried blood hoppers) 10 * 1 Jan 2001 Cookers and driers (includes batch cookers, continuous cookers, continuous driers and pre-heater) 15 * 1 Jan 2001 Decanters/centrifuges 12 * 1 Jan 2001 Environmental control equipment (including condensers and associated equipment, bio-filters, air- scrubbers, after-burners and dissolved air flotation systems) 10 * 1 Jan 2001 Feathrolysers/feather hydrolysers 10 * 1 Jan 2001 Magnets 15 * 1 Jan 2001 Mills 10 * 1 Jan 2001 Mincers/grinders 5 * 1 Jan 2001 Pans and screens (includes percolator pans/screen and shaker screens) 15 * 1 Jan 2001 Pre-breakers/pre-hoggers 10 * 1 Jan 2001 Screw and bucket elevators 10 * 1 Jan 2001 Screw presses/expeller presses 13 * 1 Jan 2001 Separators/polishers 15 * 1 Jan 2001 Tallow storage tanks 15 * 1 Jan 2001 Waste heat evaporators 15 * 1 Jan 2001 Slaughter floor assets: Beef hide pullers (fixed and traversing) 15 * 1 Jul 2013 Bung ring expanders: Pneumatic 3 * 1 Jul 2013 Manual hand held 5 * 1 Jul 2013 Cattle restrainers (incorporating centre track belly conveyors) 12 * 1 Jul 2013 Carcass cleaning systems: Cutting line sanitising systems (incorporating vacuum pumps and collection tanks) 8 * 1 Jul 2013 Decontamination chambers 20 * 1 Jul 2013 Dehorners 5 * 1 Jul 2013 Electrical immobilisers 12 * 1 Jul 2013 Electrical stimulators 12 * 1 Jul 2013 Evisceration tables (incorporating organ pans) 15 * 1 Jul 2013 Head cutters and droppers: Automatic 10 * 1 Jul 2013 Hand held hydraulic 5 * 1 Jul 2013 Hock cutters 5 * 1 Jul 2013 Knife blade sharpening machines 5 * 1 Jul 2013 Knocking boxes (incorporating head restrainers) 12 * 1 Jul 2013 Landing tables and bleed slat conveyors 15 * 1 Jul 2013 NLIS readers: Hand held wands 2 * 1 Jul 2013 Fixed gate readers 10 * 1 Jul 2013 Swinging gate readers 5 * 1 Jul 2013 Offal processing assets: Chilled water systems 10 * 1 Jul 2013 Fat vacuum transfer systems 10 * 1 Jul 2013 Head splitters 7 * 1 Jul 2013 Intestine processing machines 10 * 1 Jul 2013 Jaw breakers 5 * 1 Jul 2013 Offal bins 15 * 1 Jul 2013 Offal chutes 15 * 1 Jul 2013 Offal cutting tables 15 * 1 Jul 2013 Offal packing stations 15 * 1 Jul 2013 Offal transfer conveyors (incorporating belts, drives, motors and supporting structure) 10 * 1 Jul 2013 Offal tumblers 10 * 1 Jul 2013 Offal washers 10 * 1 Jul 2013 Tongue cleaners 10 * 1 Jul 2013 Tripe cookers/centrifuges 10 * 1 Jul 2013 Overhead bleed, dressing and trim conveyors ((incorporating housings, handles, chains and motors) including elevators and lowerators) 20 * 1 Jul 2013 Pneumatic knives: De-hiding knives 2 * 1 Jul 2013 Meat trimmers/round knives and de-fatting knives 2 * 1 Jul 2013 Preparation and trimming stations 15 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Saws: Brisket saws 5 * 1 Jul 2013 Splitting saws 5 * 1 Jul 2013 Scribing saws 3 * 1 Jul 2013 Sheep brisket scissors 5 * 1 Jul 2013 Sheep restrainers (incorporating belts, pulleys, drives and motors) 10 * 1 Jul 2013 Sheep skin pullers 10 * 1 Jul 2013 Specialised pork slaughter floor assets: Carbon dioxide (CO2) stunning chambers (incorporating carousels) 10 * 1 Jul 2013 Carcass grading probes 4 * 1 Jul 2013 De-hairing machines 10 * 1 Jul 2013 Gambrel tables 15 * 1 Jul 2013 Polishers 10 * 1 Jul 2013 Scalding tanks 15 * 1 Jul 2013 Singers 10 * 1 Jul 2013 Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) 8 * 1 Jul 2013 Stunners: Electric stunners 5 * 1 Jul 2013 Manual bolt stunners with cartridges 5 * 1 Jul 2013 Pneumatic bolt stunners 7 * 1 Jul 2013 Waste belt conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Waste screw conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Support assets: Air and spring balancers and counter weights 5 * 1 Jul 2013 Compressed air assets: Air compressors 10 * 1 Jul 2013 Air dryers 10 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Control systems assets: Flow meters 10 * 1 Jul 2013 Instruments and sensors 10 * 1 Jul 2013 Turbidity meters 7 * 1 Jul 2013 Variable speed drives (VSDs) 10 * 1 Jul 2013 Fire protection systems 15 * 1 Jul 2013 Hand air driers 3 * 1 Jul 2013 Hand wash basins 15 * 1 Jul 2013 Hide preparation assets: Bale presses 10 * 1 Jul 2013 Sheep skin and hide mixers, salt tumblers and agitators 6 * 1 Jul 2013 Hydraulic power packs 10 * 1 Jul 2013 Laboratory assets 10 * 1 Jul 2013 Sterilisers 15 * 1 Jul 2013 Truck and livestock crate washes 20 * 1 Jul 2013 Waste water assets: Aerators and agitators 10 * 1 Jul 2013 Aerobic ponds 30 * 1 Jul 2013 Anaerobic ponds 30 * 1 Jul 2013 Belt filter presses 15 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Dissolved air flotation systems 15 * 1 Jul 2013 Effluent distribution pipes 15 * 1 Jul 2013 Effluent drum filters 10 * 1 Jul 2013 Effluent irrigators (including centre pivot, lateral and travelling gun) 10 * 1 Jul 2013 Effluent pumps 7 * 1 Jul 2013 Effluent screens 10 * 1 Jul 2013 Effluent storage tanks 15 * 1 Jul 2013 Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pond covers 10 * 1 Jul 2013 Pond liners 10 * 1 Jul 2013 Sequential batch reactors 10 * 1 Jul 2013 Settling ponds 30 * 1 Jul 2013 Solids dewatering presses 10 * 1 Jul 2013 Water assets: Boilers 20 * 1 Jul 2013 Bore pumps 7 * 1 Jul 2013 Bores 30 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Clarifiers 20 * 1 Jul 2013 High stage pump sets 7 * 1 Jul 2013 Hot water systems 10 * 1 Jul 2013 Heat exchangers 10 * 1 Jul 2013 Raw water filters 15 * 1 Jul 2013 Raw water in-feed pump sets 10 * 1 Jul 2013 Reverse osmosis systems (incorporating pumps, pipe work, membranes and controls) 10 * 1 Jul 2013 Water distribution pipes 20 * 1 Jul 2013 Water softeners 10 * 1 Jul 2013 Water storage tanks 20 * 1 Jul 2013 Water tank liners 15 * 1 Jul 2013 Poultry processing (11120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chilling assets: Freezers (including blast tunnels, in-line air chillers, and spiral freezers) 15 * 1 Jul 2017 Spin chillers and immersion chillers 15 * 1 Jul 2017 Conveyors: overhead chains (carrying birds) 1 * 1 Jul 2017 Cut up & portion cutting assets: Cut-up machines (for body, breast, legs, necks, wings etc) 12 * 1 Jul 2017 Dicers, flatteners and portion cutters (including air, bowl, vacuum, vertical, water jet etc) 6 * 1 Jul 2017 Deboning area assets: Automatic deboners 10 * 1 Jul 2017 Bone scanners (x-ray or photo) 7 * 1 Jul 2017 Cone lines 10 * 1 Jul 2017 Extruders, grinders and mechanical deboned meat (MDM) machines 10 * 1 Jul 2017 Saws and pneumatic guns 5 * 1 Jul 2017 Skinners 6 * 1 Jul 2017 Defeathering equipment: Pluckers or pickers 13 * 1 Jul 2017 Pluckers (waterfowl necks or tails) 7 * 1 Jul 2017 Pluckers (drums and wax peelers) 6 * 1 Jul 2017 Scalders (air or water) 11 * 1 Jul 2017 Waxing tanks 8 * 1 Jul 2017 Evisceration equipment: Croppers, feet removers, giblet processors, head removers, heart lung harvesters, heart lung separators, openers, vent cutters etc) 11 * 1 Jul 2017 Inside/outside bird washers 15 * 1 Jul 2017 Further processing assets: Coating machines, breaders, dusters etc 10 * 1 Jul 2017 Filling machines (including Kiev, sausage, stuffing etc) 10 * 1 Jul 2017 Injectors (including brine, saline, seasoning etc) 15 * 1 Jul 2017 Marinating machines (including marinade sprayers, mixers, vacuum tumbler massagers etc) 10 * 1 Jul 2017 Ovens and cookers (including gyro, spiral, steam, thermal fluid fryers, vertical airflow etc) 15 * 1 Jul 2017 Grading equipment: Camera vision scanners 6 * 1 Jul 2017 Overhead chain weighing, sorting, and transfer systems 7 * 1 Jul 2017 Killing equipment: Controlled atmosphere stunning (CAS) machines 10 * 1 Jul 2017 Electric water stunners 12 * 1 Jul 2017 Killers 12 * 1 Jul 2017 Live bird handling systems (including live bird containers) 12 * 1 Jul 2017 Packaging machines generally (bagging machines, batchers, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Shrink dip tanks and shrink wrap tunnels 10 * 1 Jul 2017 Cured meat and smallgoods manufacturing (11130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary assets: Analysers (including meat analysers) 10 * 1 Jul 2016 Barcode readers, RF guns, scanner guns etc 5 * 1 Jul 2016 Benches and tables 15 * 1 Jul 2016 Bin and tray washers 12 * 1 Jul 2016 Bin lifters and tippers 15 * 1 Jul 2016 Bins: Plastic 5 * 1 Jul 2016 Stainless steel 15 * 1 Jul 2016 Boot washers 10 * 1 Jul 2016 Cages, stillages and trolleys (stainless steel) 15 * 1 Jul 2016 Chillers 15 * 1 Jul 2016 Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) 10 * 1 Jul 2016 Die sets 15 * 1 Jul 2016 Flake ice machines 10 * 1 Jul 2016 Freezers (including blast freezers, crust freezers etc) 15 * 1 Jul 2016 Hoppers 12 * 1 Jul 2016 Piping, pipelines and pipework (stainless steel) 20 * 1 Jul 2016 Platforms and gantries 15 * 1 Jul 2016 Racking and shelving 10 * 1 Jul 2016 Tray stackers/destackers 10 * 1 Jul 2016 Waste water management and treatment systems 20 * 1 Jul 2016 Post-production and packaging assets: Carton tapers 5 * 1 Jul 2016 Clipping/tying/stringing machines (including tie clipping machines) 10 * 1 Jul 2016 Dicing and shredding assets 15 * 1 Jul 2016 Packaging machines generally (bagging machines, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Pasteurisers 15 * 1 Jul 2016 Rods and smoke sticks 12 * 1 Jul 2016 Shrink dip tanks and shrink tunnels 10 * 1 Jul 2016 Slicers and slicing line assets 17 * 1 Jul 2016 Smokehouses 20 * 1 Jul 2016 Thermoformers 15 * 1 Jul 2016 Production assets generally for bacon, ham, meat emulsion products, smallgoods etc (including band saws, cookers, cutters, deboning machines, dicing machines, emulsifiers, filling machines, grinding machines, guillotines, injecting machines, massaging machines, meat pumps, microwave cooking tunnels, mixing machines, netting machines, pump grinders, sausage linkers, shredders, tumbling machines etc) 12 * 1 Jul 2016 Raw material preparation and receiving assets: Brine/pickle preparation system assets 15 * 1 Jul 2016 Carton lifters and pallet lifters 10 * 1 Jul 2016 Carton shredding/stripping machines 10 * 1 Jul 2016 Curing machines 17 * 1 Jul 2016 Decartoning machines 10 * 1 Jul 2016 Floor scales (platform scales) 10 * 1 Jul 2016 Thawing assets (including defrosters, tempering systems and thawers) 15 * 1 Jul 2016 Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) - see Table B Dairy product manufacturing (11310 to 11330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary and support assets: Air compression assets - see Table B Air compression assets Ammonia gas detectors 12 * 1 Jul 2018 Automated guided vehicles (AGVs) 12 * 1 Jul 2017 Bag and cardboard compactors 15 * 1 Jul 2017 Benches and tables 15 * 1 Jul 2016 Bin and drum tippers 15 * 1 Jul 2018 Bins generally: Plastic 8 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Boilers - see Table B Boilers Boot washers 10 * 1 Jul 2016 Cages (including cardboard cages and pallet cages) 10 * 1 Jul 2016 Chemical and flammable storage cabinets 10 * 1 Jul 2016 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2016 Contaminant detectors (including magnets, metal detectors and x-ray units) 10 * 1 Jul 2017 Control systems - see Table B Control systems and control system assets Conveyors 15 * 1 Jul 2016 Cooling assets: Chillers 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Crate handling assets (including lifters, stackers and de-stackers, turners etc) 12 * 1 Jul 2016 Dehumidifiers 15 * 1 Jul 2017 Dock levellers 15 * 1 Jul 2016 Dosing systems 15 * 1 Jul 2016 Dust extractors and collectors 20 * 1 Jul 2017 Fire control and alarm assets - see Table B Fire control and alarm assets Floor scrubbers and polishers 10 * 1 Jul 2016 Foamers 10 * 1 Jul 2016 Infeed water treatment assets (excluding water storage tanks) 15 * 1 Jul 2017 Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 10 * 1 Jul 2016 Laboratory equipment: Generally (excluding penetrometers) - see Table B Laboratory assets used in quality control, sample checking etc Penetrometers 13 * 1 Jul 2018 Lifting and handling assets: Forklifts - see Table B Forklifts Hoists 10 * 1 Jul 2016 Lifters (including small bin, box, drum, roll and vacuum lifters) 10 * 1 Jul 2017 Pallet jacks and pallet trucks 10 * 1 Jul 2016 Scissor lifts 15 * 1 Jul 2016 Milk tankers (incorporating tank and trailer) 15 *# 1 Jul 2017 Piping, pipelines and pipework 20 * 1 Jul 2016 Power transformers 40 * 1 Jul 2017 Pumps: Chemical pumps 10 * 1 Jul 2017 Product pumps 12 * 1 Jul 2017 Vacuum pumps 12 * 1 Jul 2017 Water pumps 15 * 1 Jul 2017 Racking 15 * 1 Jul 2016 Refrigeration assets - see Table B Refrigeration assets Resin beads for milk and protein processing and water filtration 5 * 1 Jul 2016 Scales 10 * 1 Jul 2016 Shelving 12 * 1 Jul 2016 Silos 20 * 1 Jul 2016 Steelwork structures (including ladders, platforms and walkways) 20 * 1 Jul 2016 Tanks: Chemical storage tanks 15 * 1 Jul 2016 Water storage tanks 20 * 1 Jul 2016 Trolleys 10 * 1 Jul 2016 Valves 15 * 1 Jul 2016 Washers (including bottle and crate washers) 15 * 1 Jul 2016 Waste water treatment assets 20 * 1 Jul 2016 Water filtration system assets (excluding resin beads) 15 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2016 Assets commonly used for product manufacturing and processing: Feeders (including loss-in-weight feeders and volumetric feeders) 10 * 1 Jul 2017 Heat exchangers 15 * 1 Jul 2016 Heaters (including air heaters and concentrate heaters) 20 * 1 Jul 2017 Homogenisers 15 * 1 Jul 2016 Hoppers 15 * 1 Jul 2017 In-line moisture meters and moisture controllers 10 * 1 Jul 2017 Membrane filtration system assets 15 * 1 Jul 2016 Mixers and blenders 15 * 1 Jul 2016 Pasteurisers and thermalisers 15 * 1 Jul 2017 Separators, decanters, clarifiers and bactofuges 15 * 1 Jul 2017 Standardisers 15 * 1 Jul 2016 Tanks (including storage, mixing, process and balance tanks) 20 * 1 Jul 2016 UHT aseptic processing system assets 15 * 1 Jul 2016 Valve matrixes 15 * 1 Jul 2016 Assets for butter manufacturing: Butter churns (including continuous buttermakers and butter reworkers) 20 * 1 Jul 2018 Butter melters 25 * 1 Jul 2018 Crystallisers 20 * 1 Jul 2018 In-line titrators 10 * 1 Jul 2018 Salt crushers 20 * 1 Jul 2018 Assets for cheese manufacturing: Blockformers 15 * 1 Jul 2017 Cheese cutting machines (including cutters, grinders, shredders and slicers) 15 * 1 Jul 2017 Cheese washers 15 * 1 Jul 2017 Continuous cheese making machines 15 * 1 Jul 2017 Cooker stretchers 15 * 1 Jul 2017 Extruders 15 * 1 Jul 2017 Moulding machines 15 * 1 Jul 2017 Moulds: Plastic 10 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Presses 20 * 1 Jul 2017 Vats: Cheese making vats 20 * 1 Jul 2017 Culture vats 15 * 1 Jul 2017 Assets for dairy powder manufacturing: 1 Jul 2017 Blowers 15 * 1 Jul 2017 Crystallisers 20 * 1 Jul 2017 Dryers (including fluid bed and spray) 20 * 1 Jul 2017 Evaporators (including circulation/vacuum chamber and falling film) 20 * 1 Jul 2017 Powder bins 20 * 1 Jul 2017 Sifters 15 * 1 Jul 2017 Assets for ice cream manufacturing: Blenders and mixers: Bench mounted planetary mixers 15 * 1 Jul 2018 Hand-held stick blenders 5 * 1 Jul 2018 Enrobers (including dippers) 15 * 1 Jul 2018 Extruders and extrusion line stick inserters 15 * 1 Jul 2018 Freezing assets: Blast freezers and freezer tunnels/hardening tunnels (excluding cabinet style self-contained blast freezers) 15 * 1 Jul 2018 Cabinet style self-contained blast freezers 10 * 1 Jul 2018 Ice cream churners/freezers 15 * 1 Jul 2018 Moulding machines, moulds and moulding line stick inserters 15 * 1 Jul 2018 Ovens 15 * 1 Jul 2018 Portable batch pasteurisers 12 * 1 Jul 2018 Slush machines 10 * 1 Jul 2018 Assets for yoghurt manufacturing: 1 Jul 2017 Aerators 15 * 1 Jul 2017 Fruit dosing system assets 15 * 1 Jul 2017 Fermentation tanks 20 * 1 Jul 2017 Incubation room assets: Fans 4 * 1 Jul 2017 Heaters 8 * 1 Jul 2017 Insulated sandwich panels 20 * 1 Jul 2017 Packaging assets: Bottle and lid unscramblers 15 * 1 Jul 2018 Butter patting machines 20 * 1 Jul 2018 Cartoning assets (including carton and case erecting, packing and closing machines, and carton and box sealers/tapers) 15 * 1 Jul 2018 Checkweighers 10 * 1 Jul 2016 Cheese wrapping machines (including overwrappers and thermoforming machines) 12 * 1 Jul 2017 Debaggers (debagging tables) 20 * 1 Jul 2016 Filling and sealing/capping machines (including various types used in the industry such as bag, bin, bottle, bulk, can, carton, pouch and tub filling and sealing/capping machines; form fill and seal machines; preformed cup filling and sealing machines; seamers and clinchers) 15 * 1 Jul 2018 Flow wrappers (including continuous heat seal wrappers) 15 * 1 Jul 2018 Inkjet and laser label printers 7 * 1 Jul 2016 Palletisers and depalletisers 15 * 1 Jul 2016 Palletising robots 10 * 1 Jul 2016 Product identification labellers (including coding machines and label applicators) 10 * 1 Jul 2016 Shrink tunnels 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12 * 1 Jul 2016 Fruit and vegetable processing (11400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dried fruit (other than sun-dried) manufacturing assets: Packaging assets: Box sealers (including taping machines) 10 * 1 Jul 2018 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2018 Form fill and seal machines - see Table B Packaging machines Labellers - see Table B Packaging machines Multihead weighers - see Table B Packaging machines Palletisers - see Table B Packaging machines Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Aspirators 20 * 1 Jul 2018 Cappers and destemmers 15 * 1 Jul 2018 Cookers 15 * 1 Jul 2018 Cooling tunnels 15 * 1 Jul 2018 Drying assets (including dehydrators and dryers) 20 * 1 Jul 2018 Mixers 15 * 1 Jul 2018 Pitters 15 * 1 Jul 2018 Riddles (including pre-riddles and rotary sieves) 15 * 1 Jul 2018 Shaker tables 15 * 1 Jul 2018 Sulphur tanks 15 * 1 Jul 2018 Washing assets (including barrel washers, brush washers and ripple washers) 15 * 1 Jul 2018 Product and raw material handling assets: Bins 10 * 1 Jul 2018 Bin tippers 15 * 1 Jul 2018 Conveyors and elevators 15 * 1 Jul 2018 Quality control and inspection assets: Colour sorters and laser scanners 10 * 1 Jul 2018 Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines Testing equipment 15 * 1 Jul 2018 Support assets: Cool rooms - see Table B Refrigeration assets Weighers 20 * 1 Jul 2018 Fruit juice and fruit juice drink manufacturing assets: Evaporators (used in concentrate manufacture) 20 * 1 Jul 2010 Extraction assets: Break tanks 20 * 1 Jul 2010 Centrifugal decanters 15 * 1 Jul 2010 Crushing and milling assets (including hammer mills) 15 * 1 Jul 2010 Extractors (including presses and reamers) 20 * 1 Jul 2010 Filters (including membrane, pressure and vacuum filters) 20 * 1 Jul 2010 Finishers 20 * 1 Jul 2010 Fruit sizing assets (including sizing belts/heads and sorting tables) 10 * 1 Jul 2010 Pulp and rind mincers 20 * 1 Jul 2010 Pulper-finishers 15 * 1 Jul 2010 Roller/spreaders 20 * 1 Jul 2010 Tomato choppers 15 * 1 Jul 2010 Washers (including brush washers, flume tanks and pre-clean water hoppers) 15 * 1 Jul 2010 Filling and sealing assets: Bottle inverters 20 * 1 Jul 2010 Capping machines 15 * 1 Jul 2010 Cap sorters 10 * 1 Jul 2010 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2010 Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels) 15 * 1 Jul 2010 Filling machines (including aseptic fillers, bag in box fillers, cup fillers, gable top carton fillers and plastic bottle fillers) 20 * 1 Jul 2010 Handling assets: Bottle rinsing machines 20 * 1 Jul 2010 Bottle unscramblers 15 * 1 Jul 2010 Depalletisers 20 * 1 Jul 2010 Palletisers 20 * 1 Jul 2010 Stretch wrappers (pallet wrappers) 15 * 1 Jul 2010 Inspection assets: Checkweighers 10 * 1 Jul 2010 Vacuum seal testers 10 * 1 Jul 2010 Vision inspection assets (including cap inspection/rejection systems and label inspection machines) 6 * 1 Jul 2010 Packing assets: Cartoning assets (including carton and case erectors, carton sealers, case packers and overpackers) 15 * 1 Jul 2010 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2010 Hot melt adhesive (spot glue) applicators 10 * 1 Jul 2010 Label applicators 7 * 1 Jul 2010 Labellers 10 * 1 Jul 2010 Multipack machines 10 * 1 Jul 2010 Shrink sleeve applicators 15 * 1 Jul 2010 Shrinkwrappers 15 * 1 Jul 2010 Straw applicators 20 * 1 Jul 2010 Support assets: Air compressors and receivers 20 * 1 Jul 2010 Bins, cages and hoppers 20 * 1 Jul 2010 Boilers 20 * 1 Jul 2010 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2010 Control system assets (excluding personal computers but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2010 Conveyors (including augers, belt conveyors and bucket elevators) 15 * 1 Jul 2010 Fruit concentrate drum tippers 15 * 1 Jul 2010 Laboratory equipment: Electronic (including high performance liquid chromatography or HPLC machines, refractometers, spectrometry machines and titrimetric analysers) 7 * 1 Jul 2010 Non-electronic 10 * 1 Jul 2010 Pasteurisation assets: Pasteurisers (including heat exchangers) 15 * 1 Jul 2010 Tunnel pasteurisers 10 * 1 Jul 2010 Pipes 25 * 1 Jul 2010 Pumps: Cavity pumps 10 * 1 Jul 2010 Others (including centrifugal pumps) 15 * 1 Jul 2010 Refrigeration assets (including compressors, cooling towers, condensers and pumps) 15 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Water treatment filters: Carbon filters 15 * 1 Jul 2010 Membrane filters generally (including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters) 7 * 1 Jul 2010 UF membrane filters 5 * 1 Jul 2010 Weighbridges 20 * 1 Jul 2010 Tanks: Blending and mixing tanks 25 * 1 Jul 2010 Debittering tanks 30 * 1 Jul 2010 Storage tanks: Generally 30 * 1 Jul 2010 Jacketed 20 * 1 Jul 2010 Refrigerated 20 * 1 Jul 2010 Waste water storage/treatment tanks 20 * 1 Jul 2010 Jam, pickles and sauces manufacturing assets: Filling and sealing assets: Bottle rinsing machines 10 * 1 Jul 2018 Capping machines 15 * 1 Jul 2018 Denesters 10 * 1 Jul 2018 Filling machines (including aseptic, bucket and portion control) 15 * 1 Jul 2018 Jar de-palletisers 15 * 1 Jul 2018 Lid descramblers, cap sorters and hoppers 15 * 1 Jul 2018 Packaging assets: Carton erecting, packing and closing machines (including cartoners) 12 * 1 Jul 2018 Labellers - see Table B Packaging machines Palletisers 10 * 1 Jul 2018 Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Brush finishers and pulper finishers 15 * 1 Jul 2018 Cookers 10 * 1 Jul 2018 Cooling tunnels (including water cooling tunnels) 15 * 1 Jul 2018 Micro filters 20 * 1 Jul 2018 Pasteurisers 15 * 1 Jul 2018 Pectin mixers 10 * 1 Jul 2018 Pipes and pipelines (including pigging) 15 * 1 Jul 2018 Tanks and vats (including blending, holding and mixing tanks) 15 * 1 Jul 2018 Quality control and inspection assets: Metal detectors and camera vision scanners 10 * 1 Jul 2018 Support assets: Accumulation tables and turntables 15 * 1 Jul 2018 Air compression assets (including air compressors, air dryers and air receivers) 10 * 1 Jul 2018 Boilers - see Table B Boilers Conveyors 15 * 1 Jul 2018 Exhaust systems 10 * 1 Jul 2018 Heat exchangers 10 * 1 Jul 2018 Pumps (including cavity, diaphragm and lobe) 15 * 1 Jul 2018 Preserved fruit and vegetable manufacturing assets: Filling and sealing assets: Canning assets (including can loaders, closers and seamers) 10 * 1 Jul 2018 Capping machines: Cappers 10 * 1 Jul 2018 Induction sealers 5 * 1 Jul 2018 Filling machines (including aseptic, bag in box, cup, direct and piston) 10 * 1 Jul 2018 Packaging assets: Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2018 Labellers 10 * 1 Jul 2018 Palletisers and depalletisers - see Table B Packaging machines Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Blanchers and paste finishers (including bean and spaghetti) 12 * 1 Jul 2018 Concentrates and syrup assets (including centrifuges, decanters and syrupers) 15 * 1 Jul 2018 Cookers: Rotary atmospheric sterilisers 20 * 1 Jul 2018 Rotary pressure sterilisers 10 * 1 Jul 2018 Static retorts 15 * 1 Jul 2018 Crushing mills 30 * 1 Jul 2018 Graders 15 * 1 Jul 2018 Peelers: * Chemical (including caustic) 10 * 1 Jul 2018 Mechanical (including ginacas and magnesium scrubbers) 5 * 1 Jul 2018 Pitters and repitters 20 * 1 Jul 2018 Slicers and resizers 15 * 1 Jul 2018 Tanks and vats (including blending, holding and mixing tanks) 15 * 1 Jul 2018 Quality control and inspection assets: Colour sorters 10 * 1 Jul 2018 Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines Support assets: Bin tippers 20 * 1 Jul 2018 Control systems - see Table B Control systems and control system assets Conveyors and elevators 15 * 1 Jul 2018 Filtration systems 15 * 1 Jul 2018 Pasteurisers (including heat exchangers) 10 * 1 Jul 2018 Pumps 10 * 1 Jul 2018 Oil and fat manufacturing (11500) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): Preparatory and extraction assets: Preparatory and mechanical extraction assets: Breaking assets (including dehullers and crackers) 20 * 1 Jul 2012 Cookers (including conditioners and preheaters) 25 * 1 Jul 2012 Extruders (including screw presses) 20 * 1 Jul 2012 Milling and grinding assets (including flakers, hammer mills and roller mills) 20 * 1 Jul 2012 Pumps 8 * 1 Jul 2012 Vibratory screens 15 * 1 Jul 2012 Solvent extraction system assets: Distillation system assets (incorporating distillation columns, steam economisers, condensers, evaporators and oil strippers) 30 * 1 Jul 2012 Meal and cake processing assets (incorporating desolventisers, toasters, drying and cooling assets) 30 * 1 Jul 2012 Mineral oil recovery system assets (incorporating heat exchangers, mineral oil scrubbers and oil strippers) 30 * 1 Jul 2012 Solvent extractors (including hoppers and conveyors) 30 * 1 Jul 2012 Solvent water separation system assets (incorporating condensers, solvent water separators, steam ejectors and solvent receivers) 30 * 1 Jul 2012 Margarine and shortening processing assets: Pasteurisers 15 * 1 Jul 2012 Pin rotor machines (including plasticators and complectors) 25 * 1 Jul 2012 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2012 Scraped surface heat exchangers (including perfectors and crystallisers) 25 * 1 Jul 2012 Measuring and monitoring assets: Belt weighers 15 * 1 Jul 2012 Flow meters 10 * 1 Jul 2012 Laboratory assets: Colorimeters 10 * 1 Jul 2012 Furnace ovens 15 * 1 Jul 2012 Gas chromatograph analysers 10 * 1 Jul 2012 Moisture and protein analysers, electronic (including near infrared analysers) 10 * 1 Jul 2012 Spectrophotometers 15 * 1 Jul 2012 Vacuum separators 10 * 1 Jul 2012 Seed samplers, hydraulic driven 10 * 1 Jul 2012 Support assets: Centrifuges, decanters and separators 20 * 1 Jul 2012 Cooling towers (including packaged type) 20 * 1 Jul 2012 Deodorisers 30 * 1 Jul 2012 Drying assets (including vacuum dryers) 20 * 1 Jul 2012 Emission control assets: Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20 * 1 Jul 2012 Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20 * 1 Jul 2012 Filtration assets: Plate and frame presses and polished filters 30 * 1 Jul 2012 Pressure leaf filters 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Pipes and pipelines 25 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Stacks (steel flues) 20 * 1 Jul 2012 Tanks and vessels: Bulk oil storage tanks 30 * 1 Jul 2012 Other: Steel 20 * 1 Jul 2012 Stainless steel 30 * 1 Jul 2012 Linseed or flaxseed and other edible, non-modified, refined or solvent extracted oil processing assets (including chai, hemp, acacia and excluding olive oil): Preparatory and extraction assets: Cleaning and pre-cleaning assets (including seed cleaners and vibratory screens) 15 * 1 Jul 2017 Cookers 15 * 1 Jul 2017 Crushing and breaking assets (including grinders, flaking machines and seed crackers) 20 * 1 Jul 2017 Extruders (including expellers and screw presses) 15 * 1 Jul 2017 Filtration assets (including plate and frame presses and pressure leaf filters) 15 * 1 Jul 2017 Pipes and pipelines 20 * 1 Jul 2017 Tanks and vats 15 * 1 Jul 2017 Olive oil processing assets 15 * 1 Jul 2008 Packaging assets: Bag sewers - see Table B Packaging machines Capping machines 15 * 1 Jul 2012 Cartoning assets (including carton and case erecting, packing and closing machines) 15 * 1 Jul 2017 Coding machines 10 * 1 Jul 2012 Filling machines 20 * 1 Jul 2017 Labellers 10 * 1 Jul 2017 Palletisers and depalletisers 20 * 1 Jul 2012 Platform scales - see Table B Platform scales Robots (pick and place packaging machines) 10 * 1 Jul 2012 Wrapping machines (including shrink and stretch wrappers) 15 * 1 Jul 2012 Quality control assets (including metal detectors and magnets) 10 * 1 Jul 2012 Receiving and storage assets: Bins and containers 20 * 1 Jul 2017 Silos: Conditioning/sealed 20 * 1 Jul 2017 Meal 20 * 1 Jul 2012 Seed 30 * 1 Jul 2012 Underground seed storage assets (including concrete dump pits) 40 * 1 Jul 2012 Seed and product handling assets: Augers, conveyors, elevators and hoppers 15 * 1 Jul 2017 Support assets: Control systems (excluding personal computers) - see Table B Control systems and control system assets Cool rooms - see Table B Refrigeration assets Forklifts - see Table B Forklifts Generators - see Table B Power supply assets Weighbridges - see Table B Weighbridges Grain mill product manufacturing (11610) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Flour milling assets: Grain cleaning, milling and refining assets: Extraction and evaporation assets: Blowers, fans and evaporative coolers 15 * 1 Jul 2017 Control systems (dust collectors) - see Table B Control systems and control system assets Cyclones and dust collectors 20 * 1 Jul 2017 Grain screen cleaners 12 * 1 Jul 2017 Gravity tables or separators 20 * 1 Jul 2017 Hammer mills 15 * 1 Jul 2017 Horizontal scourers 13 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Intensive dampeners 20 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Purifiers 20 * 1 Jul 2017 Roller mills 20 * 1 Jul 2017 Rotary sieves 12 * 1 Jul 2017 Packaging assets: Bag sewers - see Table B packaging machines Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2017 Hoists 15 * 1 Jul 2017 Inspection equipment (including check weighers, metal detectors, counting machines etc) - see Table B Packaging machines Label applicators 10 * 1 Jul 2017 Multihead and singlehead weighers - see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Vertical form fill and seal/volumetric fillers (including valve bag fillers) 15 * 1 Jul 2017 Weighers 25 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers) - see Table B Packaging machines Product and raw material handling and receiving assets: Conveyors (including belt, chain, drag, screw) 15 * 1 Jul 2017 Elevators 20 * 1 Jul 2017 Silos: Concrete 50 * 1 Jan 2004 Conditioning/sealed 20 * 1 Jul 2017 Flexible 10 * 1 Jul 2017 Galvanised 30 * 1 Jan 2004 Steel 40 * 1 Jan 2004 Weighbridges - see Table B Weighbridges Quality control assets: Laboratory testing equipment (including near infrared analysers) 10 * 1 Jul 2017 Test kitchen assets (including dough makers, breadmakers, ovens, provers) 10 * 1 Jul 2017 Test mills 25 * 1 Jul 2017 Malt manufacturing assets: Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners) 15 * 1 Jul 2008 Barley and malt handling assets: Augers, conveyors and elevators 15 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Germination assets: Above/below floor cleaning systems 15 * 1 Jul 2008 Aeration blowers 15 * 1 Jul 2008 Carbon dioxide (CO2) extraction units 15 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Kiln assets: Fans 15 * 1 Jul 2008 Gas burners 15 * 1 Jul 2008 Heat exchanger systems 20 * 1 Jul 2008 Heat recovery systems 20 * 1 Jul 2008 Kilns: Concrete 40 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) 15 * 1 Jul 2008 Steeping assets: Above floor/below floor cleaning systems 15 * 1 Jul 2008 Slurry tanks 25 * 1 Jul 2008 Steeping vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Rice milling assets: Grain cleaning, milling and refining assets: Colour sorters 10 * 1 Jul 2017 De-stoners (including aspirators) 15 * 1 Jul 2017 Extraction and evaporation assets (including blowers, dust collectors, dryers, fans) 15 * 1 Jul 2017 Flow weighers 20 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Length graders 20 * 1 Jul 2017 Paddy cleaners and pre-cleaners 20 * 1 Jul 2017 Paddy separators 15 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Thickness grading assets (including scalpers and rotary screens) 20 * 1 Jul 2017 Whiteners (including abrasive and friction whiteners) 15 * 1 Jul 2017 Packaging assets: Cartoning assets (including bagging machines, bag sealers, carton and case erecting, packing and closing machines) - see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Weighers 20 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) - see Table B Packaging machines Product and raw material handling and receiving assets: Augers, conveyors and elevators 15 * 1 Jul 2017 Quality control assets: Inspection equipment (including check weighers and metal detectors) 10 * 1 Jul 2017 Laboratory equipment (including moisture testing machines) 10 * 1 Jul 2017 Magnets 10 * 1 Jul 2017 Support assets: Air compressors - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Fumigation systems 15 * 1 Jul 2017 Cereal and pasta product manufacturing (11620) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary assets: Bin washers 15 * 1 Jul 2008 Blowers and fans: Generally 25 * 1 Jul 2008 Used in materials handling 15 * 1 Jul 2008 Clean-in-place (CIP) systems 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dust collection assets (including cyclones) 20 * 1 Jul 2008 Extrusion die washers 5 * 1 Jul 2008 Racks and shelving 20 * 1 Jul 2008 Scales (electronic scales and load cells) 10 * 1 Jul 2008 Water chillers 20 * 1 Jul 2008 Water filtration and softening assets (including reverse osmosis assets) 15 * 1 Jul 2008 Cereal food manufacturing assets: Baked cereal bar product manufacturing assets - see Table A Bakery product manufacturing (11710 to 11740) Cold formed and nut based cereal bar manufacturing assets: Cooling tunnels 20 * 1 Jul 2008 Enrobers 12 ½ * 1 Jul 2008 Guillotines 15 * 1 Jul 2008 Slab formers (sheeters) 15 * 1 Jul 2008 Slitters 15 * 1 Jul 2008 Spreaders 15 * 1 Jul 2008 Syrup cookers and kettles (including fire cookers) 15 * 1 Jul 2008 Tempering machines 15 * 1 Jul 2008 General cereal food processing assets: Blenders and mixers (including drum mixers, paddle blenders/mixers and ribbon blenders/mixers) 15 * 1 Jul 2008 Ovens (electric and gas-fired) 20 * 1 Jul 2008 Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed cereal manufacturing assets): Coating assets (including coating applicators and drum coaters) 15 * 1 Jul 2008 Cookers 15 * 1 Jul 2008 Delumpers (lump breakers) 10 * 1 Jul 2008 Dryers: Flite dryers 30 * 1 Jul 2008 Fluid bed dryers 20 * 1 Jul 2008 Others (including belt and coating dryers) 15 * 1 Jul 2008 Extruders 20 * 1 Jul 2008 Feeders (including loss-in-weight and screwtype feeders) 10 * 1 Jul 2008 Milling machines (including flaking mills, pellet mills and shredding mills) 20 * 1 Jul 2008 Steam preconditioners 10 * 1 Jul 2008 Packaging assets (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc) 12 * 1 Jul 2008 Pasta manufacturing assets: Blenders and mixers 15 * 1 Jul 2008 Cooling assets (including chillers and coolers) 10 * 1 Jul 2008 Dryers 15 * 1 Jul 2008 Extrusion dies 2 * 1 Jul 2008 Fill preparation assets: Cookers/kettles 15 * 1 Jul 2008 Mincers 15 * 1 Jul 2008 Long goods/short goods pasta making assets (including blanchers/cookers, formers, gnocchi making machines, laminators, presses, ravioli making machines, sheeters etc) 12 ½ * 1 Jul 2008 Pasteurisers 15 * 1 Jul 2008 Product and raw material receiving and handling assets: Aspirators 20 * 1 Jul 2008 Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc): Mild and stainless steel 15 * 1 Jul 2008 Others (including plastic and fibreglass) 10 * 1 Jul 2008 Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders) 15 * 1 Jul 2008 Conveyors (including belt, bucket, roller and screw conveyors) 15 * 1 Jul 2008 Silos: Steel 30 * 1 Jul 2008 Used for flour (semolina) 25 * 1 Jul 2008 Storage tanks (including jacketed tanks) 20 * 1 Jul 2008 Tipping stations (tote bin dumpers) 15 * 1 Jul 2008 Quality control assets: Metal detectors 10 * 1 Jul 2008 X-ray detectors 5 * 1 Jul 2008 Bakery product manufacturing (11710 to 11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray units, pan cleaners, and topping applicators) 15 * 1 Jan 2002 Automatic pan storage units 20 * 1 Jan 2002 Automatic product handling assets (including basket loaders and basket stackers) 15 * 1 Jan 2002 Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) 20 * 1 Jan 2002 Conveyors: Generally 15 * 1 Jan 2002 Infloor 12 * 1 Jan 2002 Cooling and refrigeration assets: Cooling tunnels, tray and vacuum coolers 20 * 1 Jan 2002 Freezers (including blast freezer, plate freezer) 15 * 1 Jan 2002 Spiral coolers, spiral freezers 10 * 1 Jan 2002 Final provers (mechanical type) 15 * 1 Jan 2002 Final provers (rack type) 8 * 1 Jan 2002 Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weighers, extruders, final moulder/panners, first/intermediate provers, gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow handers, sheeters and stampers) 12 ½ * 1 Jan 2002 Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) 15 * 1 Jan 2002 Ovens: Rack ovens 8 * 1 Jan 2002 Tray type ovens (including swing tray) 20 * 1 Jan 2002 Tunnel ovens: Generally 20 * 1 Jan 2002 Lidding systems 10 * 1 Jan 2002 Packaging assets (including accumulators, bag closers, bread baggers, box and carton making machines, finished product check weighers, flow wrappers, metal detectors, robotic pick and place assets and shrink wrappers) 10 * 1 Jan 2002 Proof and bake systems: Spiral oven 15 * 1 Jan 2002 Spiral prover 10 * 1 Jan 2002 Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) 12 ½ * 1 Jan 2002 Slicers (including bread band slicers, cake slicers and reciprocating blade slicers) 10 * 1 Jan 2002 Storage, feeding and ingredient handling assets: Flour silos 25 * 1 Jan 2002 Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002 Weighers 10 * 1 Jan 2002 Bakery product manufacturing (non-factory based) (11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Retail bread, biscuit, cake and pastry baking assets: Bread slicers 7 * 1 Jan 2002 Bun dividers/rounders 8 * 1 Jan 2002 Fixed bowl spiral mixers 7 * 1 Jan 2002 Hydraulic dough dividers 7 * 1 Jan 2002 Moulders 8 * 1 Jan 2002 Ovens (convection) 8 * 1 Jan 2002 Ovens (multi-decked, rotating rack or static rack, rotating deck) 10 * 1 Jan 2002 Planetary mixers 7 * 1 Jan 2002 Provers/prover retarders 6 * 1 Jan 2002 Semi-automated baguette, bread and bread roll making assets 12 * 1 Jan 2002 Semi-automated doughnut making assets 8 * 1 Jan 2002 Sugar manufacturing (11810) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sugar milling assets: Cane delivery assets: Cane bin assets: Rail bins 20 * 1 Jul 2011 Rail bin automatic coupling/de-coupling devices 12 * 1 Jul 2011 Road bins 12 * 1 Jul 2011 Rail assets (excluding cane bin assets) - see Table A Rail freight and passenger transport services (47100 to 47200) Receival station assets: Cane levellers 20 * 1 Jul 2011 Cane receival hoppers 25 * 1 Jul 2011 Tipplers 25 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Cane juice extraction assets: Cane shredding machines (incorporating drives) 30 * 1 Jul 2011 Crushing mills (incorporating drives) 30 * 1 Jul 2011 Rotary juice screens 15 * 1 Jul 2011 Cane juice filtration and clarification assets: Clarifiers 25 * 1 Jul 2011 Flash tanks 20 * 1 Jul 2011 Juice heaters 20 * 1 Jul 2011 Lime and mud storage bins 25 * 1 Jul 2011 Lime slakers 20 * 1 Jul 2011 Mud mixers/minglers 20 * 1 Jul 2011 Rotary vacuum mud filters 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Crystallisers 20 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Massecuite re-heaters 20 * 1 Jul 2011 Seed vessels 20 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Molasses storage assets: Coolers 15 * 1 Jul 2011 Dams (earthworks only) 40 * 1 Jul 2011 Dam bladders and covers 12 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Power generation assets: Ash filters (including rotary and horizontal belt vacuum filters) 15 * 1 Jul 2011 Bagasse handling assets: Bagacillo collection systems 15 * 1 Jul 2011 Bagasse bins (incorporating stacking and reclaim systems) 30 * 1 Jul 2011 Other power generation assets - see Table A Electricity supply (26110 to 26400) Sugar drying and storage assets: Hoppers (weigh and feed) 25 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar storage bins and silos 30 * 1 Jul 2011 Vibratory screens 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Programmable logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures) 20 * 1 Jul 2011 Conveyor belt weighers 15 * 1 Jul 2011 Dust collectors (including ducting, but excluding bagacillo collection systems) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Laboratory assets: Cutter grinders 15 * 1 Jul 2011 Moisture determination ovens 10 * 1 Jul 2011 Polarimeters 10 * 1 Jul 2011 Rotary juice samplers 15 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Wet disintegrators 15 * 1 Jul 2011 Overhead cranes - see Table B Cranes Piping and valves: Piping: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Tanks (excluding molasses storage tanks): Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Water treatment and cooling assets: Clarifiers 25 * 1 Jul 2011 Cooling and effluent ponds 40 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Ion exchange systems 15 * 1 Jul 2011 Sugar refining assets: Affination assets: Centrifugals 25 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Melter liquor screens 15 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Clarification and de-colourising assets: Carbon regeneration kilns 15 * 1 Jul 2011 Clarifiers 25 * 1 Jul 2011 Deep bed filters 30 * 1 Jul 2011 De-colourising columns: Carbon based 30 * 1 Jul 2011 Resin based 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15 * 1 Jul 2011 Bottling assets: Bottle capping, filling and unscrambling machines 15 * 1 Jul 2011 Syrup and treacle filter presses 15 * 1 Jul 2011 UV disinfectors 15 * 1 Jul 2011 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2011 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2011 Inspection equipment (including check weighers, metal detectors, counting machines) 10 * 1 Jul 2011 Multihead and singlehead weighers 15 * 1 Jul 2011 Palletisers and de-palletisers 15 * 1 Jul 2011 Product identification labellers (including decorating, applicator and coding machines) 10 * 1 Jul 2011 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 15 * 1 Jul 2011 Sugar receival, drying, screening, and storage assets: Bins, hoppers and silos 30 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar throwers 15 * 1 Jul 2011 Vibratory screens (including graders and scalpers) 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Boilers (packaged type only) 20 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Program logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures): Packaging conveyors 15 * 1 Jul 2011 Other conveyors 20 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Dust collectors (including ducting) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Pipes and valves: Pipes: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Refractometers 10 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Tanks: Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Confectionery manufacturing (11820) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chocolate making assets: Conches 20 * 1 Jul 2016 Pre-refiners 12 * 1 Jul 2016 Refiners 10 * 1 Jul 2016 Tempering machines 15 * 1 Jul 2016 Enrobers (chocolate, coconut etc) 15 * 1 Jul 2016 Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc) 15 * 1 Jul 2016 Jelly and sugar lolly making assets: Cleaners (brush and laser) 10 * 1 Jul 2016 Coating and dusting machines 15 * 1 Jul 2016 Depositors (including nozzle plates, pistons and pumps) 12 * 1 Jul 2016 Mouldboards and trays 7 * 1 Jul 2016 Oiling machines 15 * 1 Jul 2016 Starch conditioners 10 * 1 Jul 2016 Starch moguls 10 * 1 Jul 2016 Packaging assets: Bagging machines (including flow wrappers, form fill seal machines, shaped foil wrappers, stick/bunch/sleeve wrappers etc) 15 * 1 Jul 2016 Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) 12 * 1 Jul 2016 Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) 8 * 1 Jul 2016 Multihead and singlehead weighers 10 * 1 Jul 2016 Panning assets: Belt panners 15 * 1 Jul 2016 Coating and polishing panners 20 * 1 Jul 2016 Sugar panners 12 * 1 Jul 2016 Support assets: Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) 15 * 1 Jul 2016 Cooling tunnels 17 * 1 Jul 2016 Cutters and guillotines 12 * 1 Jul 2016 Moulds 4 * 1 Jul 2016 Tanks and vats (chocolate, egg, syrup etc) 14 * 1 Jul 2016 Prepared animal and bird feed manufacturing (11920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pet food manufacturing assets: Dry process assets: Batching systems 15 * 1 Jul 2013 Blowing systems 15 * 1 Jul 2013 Coating assets (including oil, tumble and vacuum coaters) 10 * 1 Jul 2013 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2013 Cooling systems (including fans and cyclones) 10 * 1 Jul 2013 Dehumidifying systems (including silo munters) 10 * 1 Jul 2013 Dosing systems (including liquid) 10 * 1 Jul 2013 Dryers 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Hammer mills 15 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Ovens (including horizontal, tunnel and vertical) 15 * 1 Jul 2013 Pre-conditioners 10 * 1 Jul 2013 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2013 Can and tray labelling assets 10 * 1 Jul 2013 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2013 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2013 Multihead and singlehead weighers 10 * 1 Jul 2013 Palletisers and depalletisers 15 * 1 Jul 2013 Robotic lid, tray and sealing assets 10 * 1 Jul 2013 Robotic pick and place assets 10 * 1 Jul 2013 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2013 Raw material receiving, storage and handling assets: Chutes 15 * 1 Jul 2013 Conveyors (including belt, chain, drag, screw and walking beam conveyors) 15 * 1 Jul 2013 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2013 Hoppers (including batch and weigh hoppers) 15 * 1 Jul 2013 Receival assets 15 * 1 Jul 2013 Screw and weigh belt feeders 10 * 1 Jul 2013 Silos 20 * 1 Jul 2013 Storage bins 20 * 1 Jul 2013 Tanks (including holding, liquid storage and water) 20 * 1 Jul 2013 Support assets: Access platforms 20 * 1 Jul 2013 Air compressors and receivers 10 * 1 Jul 2013 Bins (including tippers and raw material bins) 15 * 1 Jul 2013 Boilers 20 * 1 Jul 2013 Cleaning systems (including vacuum) 15 * 1 Jul 2013 Contra shears and drum filters 10 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2013 Effluent pumps 10 * 1 Jul 2013 Effluent screens and filters 10 * 1 Jul 2013 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2013 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2013 Laboratory and analysing assets (including probes and samplers) 10 * 1 Jul 2013 Pumps (including liquid feed) 10 * 1 Jul 2013 Racking 20 * 1 Jul 2013 Safety systems 20 * 1 Jul 2013 Waste water ponds 25 * 1 Jul 2013 Waste water treatment assets 20 * 1 Jul 2013 Weighing assets (including weigh cells, heads and hoppers) 10 * 1 Jul 2013 Wet process assets: Air purification and recycling systems 10 * 1 Jul 2013 Basket tippers 10 * 1 Jul 2013 Blending, dicing and mincing assets 10 * 1 Jul 2013 Blowers 15 * 1 Jul 2013 Canning and tray assets including closers and fillers 10 * 1 Jul 2013 Chillers 15 * 1 Jul 2013 Cooling towers 15 * 1 Jul 2013 Cool rooms 15 * 1 Jul 2013 Cutting assets (including knife and blade assemblies) 10 * 1 Jul 2013 Dewatering assets 10 * 1 Jul 2013 Drying assets 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Freezers 15 * 1 Jul 2013 Frozen block warmers 10 * 1 Jul 2013 Gravy make-up stations 15 * 1 Jul 2013 Grinders 10 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mix slides and chutes 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Pallet lifters and hoists 10 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Retort cooking vessels 15 * 1 Jul 2013 Retort trays 15 * 1 Jul 2013 Seal thickness testing assets 10 * 1 Jul 2013 Slicing and shredding assets 10 * 1 Jul 2013 Stacking assets 15 * 1 Jul 2013 Prepared animal and bird feed manufacturing assets generally: Batching, grinding and mixing assets: Bins (including mash, outloading, surge, supply and raw material bins) 30 * 1 Jul 2012 Control systems (including batching systems) 10 * 1 Jul 2012 Dressers 10 * 1 Jul 2012 Drum magnets 10 * 1 Jul 2012 Evaporative coolers 10 * 1 Jul 2012 Grinders 10 * 1 Jul 2012 Hammer and roller mills 15 * 1 Jul 2012 Heating chambers (including coils and heat exchangers) 12 * 1 Jul 2012 Hoppers (including expansion, grinder, weigh and surge hoppers) 25 * 1 Jul 2012 Liquid tanks (including molasses and tallow) 20 * 1 Jul 2012 Load cells 10 * 1 Jul 2012 Mixers (including paddle, premix and ribbon screw) 20 * 1 Jul 2012 Pumps (including heat, molasses and water pumps) 7 * 1 Jul 2012 Rotary valves 15 * 1 Jul 2012 Shears 15 * 1 Jul 2012 Turn heads 20 * 1 Jul 2012 Drying, coating, cooling and addition assets: Coating assets (including oil, tumble and vacuum coaters) 12 * 1 Jul 2012 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2012 Cooling fans and cyclones 10 * 1 Jul 2012 Dryers 15 * 1 Jul 2012 Injection systems (including tallow) 15 * 1 Jul 2012 Meters (including counterflow meters) 10 * 1 Jul 2012 Post pellet addition systems (incorporating mixers) 10 * 1 Jul 2012 Screening and sieving assets 10 * 1 Jul 2012 Vacuum pump and piping 15 * 1 Jul 2012 Liquid feed assets: Augers, conveyors and elevators 7 * 1 Jul 2012 Bladders for molasses ponds 10 * 1 Jul 2012 Bulk bag hangers 10 * 1 Jul 2012 Covers for molasses ponds 10 * 1 Jul 2012 Hoppers 10 * 1 Jul 2012 Liners for tanks 5 * 1 Jul 2012 Micro scales 7 * 1 Jul 2012 Mixers 10 * 1 Jul 2012 Mixing tanks for clay and other products 15 * 1 Jul 2012 Pumps: Acid and urea pumps 3 * 1 Jul 2012 Heat, molasses and water pumps 10 * 1 Jul 2012 Silos (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 Storage tanks (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2012 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines) 10 * 1 Jul 2012 Multihead and singlehead weighers 10 * 1 Jul 2012 Palletisers and depalletisers 15 * 1 Jul 2012 Robotic pick and place, lid, tray and sealing assets 10 * 1 Jul 2012 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2012 Pre-conditioning and extrusion assets: Boilers 20 * 1 Jul 2012 Conditioners 10 * 1 Jul 2012 Crumble rollers 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Pellet presses (including air flow and die feeder presses) 15 * 1 Jul 2012 Pellet testers 10 * 1 Jul 2012 Raw material receiving, storage and handling assets: Augers 10 * 1 Jul 2012 Bulkheads 20 * 1 Jul 2012 Chutes, deadboxes and diverters 10 * 1 Jul 2012 Conveyors (including belt, drag, grain and screw conveyors) 15 * 1 Jul 2012 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2012 Grain cleaning and shifting assets (including grain blowers and grain shifters) 15 * 1 Jul 2012 Grain transfer drag chains 15 * 1 Jul 2012 Portable conveying assets (including augers and belt conveyors) 5 * 1 Jul 2012 Receival pits 30 * 1 Jul 2012 Rotary and slide gates 10 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Storage bins 20 * 1 Jul 2012 Support assets: Air compressors 10 * 1 Jul 2012 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2012 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2012 Feed delivery bins 15 * 1 Jul 2012 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2012 Grain vacuum and silo sampling probes 5 * 1 Jul 2012 Laboratory assets (including grain testing assets) 10 * 1 Jul 2012 Near infrared transmission systems and analysers 7 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Other food product manufacturing n.e.c. (11990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coffee processing assets: Bins and hoppers (including gravity bins and holding bins) 20 * 1 Jul 2012 De-stoners, gravity separators and magnetic separators 20 * 1 Jul 2012 Extraction and evaporation assets (including decanters, evaporators/finishers, flash vessels/stripping columns, pressure vessels/cells, separators/clarifiers, spray driers, strainers and wet scrubbers) 20 * 1 Jul 2012 Grinders 20 * 1 Jul 2012 Material handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2012 Packaging assets: Form fill and seal packaging machines (including flat bottom, flat top and bottom, pillow shape, stand up and vacuum brick pack packaging machines) 12 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 12 * 1 Jul 2012 Multihead weighers 12 * 1 Jul 2012 Process control valves 10 * 1 Jul 2012 Roasters (including cooling trays) 20 * 1 Jul 2012 Sample roasters 15 * 1 Jul 2012 Silos 25 * 1 Jul 2012 Smoke/odour elimination systems (incorporating afterburners, housing and piping) 15 * 1 Jul 2012 Support assets: Air compressors 12 * 1 Jul 2012 Boiler house assets 20 * 1 Jul 2012 Clean-in-place (CIP) systems 15 * 1 Jul 2012 Control system assets (including programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Laboratory assets: Electronic (including analysers and spectrometers) 7 * 1 Jul 2012 Generally 10 * 1 Jul 2012 Pipes 20 * 1 Jul 2012 Pumps 20 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Scales 10 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals): Ancillary and support assets: Air compression assets: Air dryers 10 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Compressors and packaged air compression systems 15 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Clean-in-place (CIP) assets 10 * 1 Jul 2012 Control systems generally 10 * 1 Jul 2012 Conveyors (including auger conveyors, belt conveyors, bucket elevators, flume conveyors roller conveyors, web conveyors etc) 15 * 1 Jul 2012 Dust collection systems 20 * 1 Jul 2012 Fire control assets - use any relevant determination in Table B Frying oil reclaiming and cleansing systems (incorporating filtration equipment, storage tanks and ventilation hoods) 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Holding and storage tanks generally (including water storage tanks) 20 * 1 Jul 2012 Piping and reticulation lines (excluding fire water pipes) 25 * 1 Jul 2012 Pumps (including cavity pumps, centrifugal pumps, lobe pumps etc) 10 * 1 Jul 2012 Refrigeration and freezing assets: Chilled water systems generally (including chillers, condensers and cooling towers) 15 * 1 Jul 2012 Cooling tunnels 20 * 1 Jul 2012 Freezers: Generally (including blast freezers and plate freezers) 15 * 1 Jul 2012 Spiral freezers 10 * 1 Jul 2012 Insulation panels used in cold stores, cool rooms, freezer rooms etc - see Table B Refrigeration assets Uninterruptible power supply (UPS) assets - see Table B Power supply assets Valves 10 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding lagoon and pond covers) 25 * 1 Jul 2012 Blowers 20 * 1 Jul 2012 Clarifiers (including dissolved air floatation equipment and screens) 20 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Lagoons and ponds 40 * 1 Jul 2012 Lagoon and pond covers 12 * 1 Jul 2012 Lagoon and pond liners 20 * 1 Jul 2012 Reverse osmosis system assets 20 * 1 Jul 2012 Sludge dewatering assets (including filters, separators etc) 15 * 1 Jul 2012 Water treatment filters (including carbon filters and membrane filters) 10 * 1 Jul 2012 Frozen appetiser and finger food manufacturing assets: Appetiser forming machines 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixing assets (including meat mincers, meat mincer/blenders, mixer/grinding machines and mixers generally) 15 * 1 Jul 2012 Frozen lasagne manufacturing assets generally (including cookers, cutters, depositors, extruders, lasagne making machines, mixers and sheeters) 15 * 1 Jul 2012 Frozen pasta product manufacturing assets generally - use any relevant determination made for pasta manufacturing assets in Table A Cereal and pasta product manufacturing (11620) Frozen pizza manufacturing assets: Pizza base making assets: Dough mixers 15 * 1 Jul 2012 Ovens 20 * 1 Jul 2012 Pizza base forming and sheeting assets (including chunking units, cutters, extruders, laminators, spiker rollers etc) 15 * 1 Jul 2012 Proofers 15 * 1 Jul 2012 Pizza sauce and topping application assets (including can opening machines, cheese shredding assets, depositors, enrobers, topping applicators and water coating sprayers) 15 * 1 Jul 2012 Pocket pizza making machines 15 * 1 Jul 2012 Frozen potato product manufacturing assets (including french fries/potato chips, potato flake, potato shred and shred product manufacturing assets): Pre-processing assets: Deskinners and peelers: Abrasive/brush peelers 12 * 1 Jul 2012 Steam peelers 10 * 1 Jul 2012 Destoners 20 * 1 Jul 2012 Sizing and sorting assets: Electronic sorters 10 * 1 Jul 2012 Mechanical sizers (including roller sizers and screen shaker sizers) 15 * 1 Jul 2012 Trim tables (roller inspection tables) 20 * 1 Jul 2012 Washers and brushers (including barrel washers, flat bed brushers, polishers and pre-cleaner wet hopper washers) 12 * 1 Jul 2012 Processing assets generally: Batter enrobers 10 * 1 Jul 2012 Blanchers 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Cutters: Mechanical cutters 10 * 1 Jul 2012 Water based (hydro) cutters 15 * 1 Jul 2012 Dicers 10 * 1 Jul 2012 Dosing systems for dextrose and SAPP application etc 15 * 1 Jul 2012 Dryers: Flake drum dryers 20 * 1 Jul 2012 Generally (including dewatering dryers) 15 * 1 Jul 2012 Flake breakers 10 * 1 Jul 2012 Forming drums/machines 10 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Pre-heaters 15 * 1 Jul 2012 Shredders 10 * 1 Jul 2012 Trimming and grading assets (including shaker screen tables used in grading finished products and nubbin removal, sliver removers etc) 10 * 1 Jul 2012 Frozen pre-prepared meal manufacturing assets (including cookers and kettles, depositors, fillers, meat injectors and tenderisers, mixers, multihead weighers, ovens, particle and sauce applicators and rice/pasta cookers) 15 * 1 Jul 2012 Ingredient receiving and handling assets: Bins and hoppers (including holding bins, intermediate bulk containers, tote bins etc): Mild and stainless steel 15 * 1 Jul 2012 Others (including plastic and fibreglass) 8 * 1 Jul 2012 Potato storage assets: Air handling system assets used in potato storage structures: Aeration pipes 25 * 1 Jul 2012 Control systems 15 * 1 Jul 2012 Fans 15 * 1 Jul 2012 Humidification assets (humidifiers etc) 10 * 1 Jul 2012 Refrigeration assets (refrigeration units etc) 12 * 1 Jul 2012 Potato pilers (bin pilers) 20 * 1 Jul 2012 Silos (flour) 25 * 1 Jul 2012 Tippers and unloaders (including bin tippers and unloaders, bulker bag unloaders and tote tippers and unloaders) 12 * 1 Jul 2012 Trolleys (for cooked rice etc) 5 * 1 Jul 2012 Packaging and quality control assets: Accumulators 12 * 1 Jul 2012 Adhesive applicators 7 * 1 Jul 2012 Cartoners (including inner and outer cartoning machines) 15 * 1 Jul 2012 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2012 Case sealing machines 10 * 1 Jul 2012 Checkweighers 10 * 1 Jul 2012 Coding machines (including laser coding machines) 8 * 1 Jul 2012 Flow wrappers 10 * 1 Jul 2012 Form fill and seal assets (including bagging units and multihead weighers) 15 * 1 Jul 2012 Heat shrink tunnels 10 * 1 Jul 2012 Metal detectors 10 * 1 Jul 2012 Palletisers 12 * 1 Jul 2012 Palletising robots 10 * 1 Jul 2012 Pallet wrappers 12 * 1 Jul 2012 Product loaders and stackers 15 * 1 Jul 2012 Tray denesters 15 * 1 Jul 2012 Tray sealers 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 X-ray detectors 10 * 1 Jul 2012 Peanut processing assets: Aeration units 15 * 1 Jul 2009 Aspirators 10 * 1 Jul 2009 Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc) 15 * 1 Jul 2009 Blanchers 10 * 1 Jul 2009 Cleaning assets: De-stoners and gravity separators 20 * 1 Jul 2009 Pre-cleaners (intake cleaners) 15 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Dust collection assets (including ductwork, dust collectors, extraction fans etc) 20 * 1 Jul 2009 Fryers 10 * 1 Jul 2009 Granulators 12 * 1 Jul 2009 Laboratory assets: Generally 10 * 1 Jul 2009 Laboratory analysers 5 * 1 Jul 2009 Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2009 Ovens (including roasters and dryers) 10 * 1 Jul 2009 Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) 10 * 1 Jul 2009 Peanut oil crushing assets: Cookers 15 * 1 Jul 2009 Screw presses/expeller presses 13 * 1 Jul 2009 Quality control assets: Magnets and magnetic separators 7 * 1 Jul 2009 Metal detectors 10 * 1 Jul 2009 X-ray units 5 * 1 Jul 2009 Refrigeration units 20 * 1 Jul 2009 Sampling assets: Sample grinders and shellers 10 * 1 Jul 2009 Sieve tables and picking belt decks 20 * 1 Jul 2009 Moisture meters 5 * 1 Jul 2009 Scales 5 * 1 Jul 2009 Shellers 20 * 1 Jul 2009 Silos (metal) 30 * 1 Jul 2009 Sorting and sizing assets: Electronic/laser sorters (including colour sorters) 10 * 1 Jul 2009 Generally (including vibrating sieves, shaker decks and sizing shakers) 20 * 1 Jul 2009 Tipping units 20 * 1 Jul 2009 Transformers 40 * 1 Jul 2009 Tea processing assets: Bins (including receiving and refrigerated) 15 * 1 Jul 2012 Bin tippers 20 * 1 Jul 2012 Classifiers and shredders 20 * 1 Jul 2012 Dryers (including primary, secondary and final) 20 * 1 Jul 2012 Fermenters (oxidizers) 20 * 1 Jul 2012 Fibre extractors 20 * 1 Jul 2012 Laboratory assets: Generally 15 * 1 Jul 2012 Laboratory analysers 10 * 1 Jul 2012 Materials handling assets (including augers, belt conveyors, bucket elevators, vibratory conveyors, structures, gearboxes and motors) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers and roll wrapping machines) 15 * 1 Jul 2012 Packaging machines: Form fill and seal packaging machines 15 * 1 Jul 2012 Generally (including flat bottom, flat top and bottom, pillow shape and stand up packaging machines) 15 * 1 Jul 2012 Vacuum brick pack packaging machines 15 * 1 Jul 2012 Tea packaging assets generally (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, shrink wrappers and stretch wrappers etc) 15 * 1 Jul 2012 Pre dryers 20 * 1 Jul 2012 Rollers (including crush tear and curl (CTC), electrostatic, secondary and final) 20 * 1 Jul 2012 Rotovanes 20 * 1 Jul 2012 Support assets: Air compression assets (including air dryers, air receivers and compressors) 12 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Bulka bags 5 * 1 Jul 2012 Control system assets (including control cabinets and switchgear, instrumentation, programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Switchboards 20 * 1 Jul 2012 Vibratory screens 20 * 1 Jul 2012 Withering troughs (incorporating controls and sensors) 25 * 1 Jul 2012 Soft drink, cordial and syrup manufacturing (12110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and UV filters) 15 * 1 Jul 2009 Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400) Ice manufacturing assets (excluding dry ice manufacturing assets): Ammonia tank liquid receivers 20 * 1 Jul 2016 Compressors 12 * 1 Jul 2016 Condensers and cooling towers 10 * 1 Jul 2016 Ice cabinets: Display merchandisers 5 * 1 Jul 2016 Hydraulic lift trailers 10 * 1 Jul 2016 Mobile ice boxes 7 * 1 Jul 2016 Ice makers 25 * 1 Jul 2016 Support assets: Augers 20 * 1 Jul 2016 Bagging assets (including air compressors, baggers, sealers etc) 8 * 1 Jul 2016 Block pressers 10 * 1 Jul 2016 Conveyors (including elevators, conveyors and belts) 10 * 1 Jul 2016 Ice rake assemblies 8 * 1 Jul 2016 Ice storage bins, feed bins and rake bins 20 * 1 Jul 2016 Packaging assets: Filling and sealing assets: Capping machines 15 * 1 Jul 2009 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2009 Cooling and warming tunnels 10 * 1 Jul 2009 Filling machines (including bag in box fillers, cup fillers and aseptic fillers) 20 * 1 Jul 2009 Induction sealers 10 * 1 Jul 2009 Inspection machines 10 * 1 Jul 2009 Handling assets: Bottle and can rinsing machines 20 * 1 Jul 2009 Depalletisers 20 * 1 Jul 2009 Pallet binders 10 * 1 Jul 2009 Palletisers 20 * 1 Jul 2009 Strap cutting machines 10 * 1 Jul 2009 Stretch wrappers 15 * 1 Jul 2009 Packing assets: Carton packers 15 * 1 Jul 2009 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2009 Label applicators 7 * 1 Jul 2009 Labellers 15 * 1 Jul 2009 Multipack machines 10 * 1 Jul 2009 Shrink wrappers 15 * 1 Jul 2009 Tunnel pasteurisers 10 * 1 Jul 2009 Support assets: Additive dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Air compressors and receivers 20 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Carbonators (including controls, pumps and valves) 20 * 1 Jul 2009 Centrifuges 15 * 1 Jul 2009 Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009 Control system assets (excluding personal computers, but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2009 Conveyers 15 * 1 Jul 2009 Heat exchangers 15 * 1 Jul 2009 Laboratory equipment 10 * 1 Jul 2009 Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) 15 * 1 Jul 2009 Pipes 25 * 1 Jul 2009 Pumps 15 * 1 Jul 2009 Syrup preparation assets (including tanks) 15 * 1 Jul 2009 Valves 10 * 1 Jul 2009 Waste water treatment assets: Aerators 20 * 1 Jul 2009 Anaerobic bio gas system assets 25 * 1 Jul 2009 Blowers 20 * 1 Jul 2009 Clarifiers 20 * 1 Jul 2009 Digester/aeration tanks 25 * 1 Jul 2009 Reverse osmosis system assets 20 * 1 Jul 2009 Weighers 20 * 1 Jul 2009 Tanks: Hot water 25 * 1 Jul 2009 Liquid carbon dioxide (CO2) storage 20 * 1 Jul 2009 Storage: Chemical storage 20 * 1 Jul 2009 Generally 30 * 1 Jul 2009 Beer manufacturing (except non-alcoholic beer) (12120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beer filtration assets: Beer filters 20 * 1 Jul 2008 Filter media make up assets 20 * 1 Jul 2008 Mash filters 20 * 1 Jul 2008 Brewing assets: Grist hoppers 25 * 1 Jul 2008 Mash tuns 25 * 1 Jul 2008 Lauter tuns 25 * 1 Jul 2008 Spent grains transfer system assets 20 * 1 Jul 2008 Wort kettles 25 * 1 Jul 2008 Whirlpool vessels 25 * 1 Jul 2008 Cellaring assets: Carbonators (including controls, pumps and valves) 20 * 1 Jul 2008 Centrifuges 15 * 1 Jul 2008 De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Yeast filters/dryers 15 * 1 Jul 2008 Yeast propagators 20 * 1 Jul 2008 Malt handling and cleaning assets: Augers/conveyers and elevators 15 * 1 Jul 2008 Dust extractors 20 * 1 Jul 2008 Grain cleaning assets (including screeners, destoners and magnetic separators) 20 * 1 Jul 2008 Malt milling machines (including hammer and roller mills) 20 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighers 20 * 1 Jul 2008 Packaging assets: Bottle and can filling and sealing assets: Filling machines 20 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Bottle and can handling assets: Bottle and can rinsing machines 20 * 1 Jul 2008 Depalletisers 20 * 1 Jul 2008 Palletisers 20 * 1 Jul 2008 Bottle and can packing assets: Carton packers 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Labellers 15 * 1 Jul 2008 Multipack machines 10 * 1 Jul 2008 Outer date coders 7 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Tunnel pasteurisers 10 * 1 Jul 2008 Conveyers 15 * 1 Jul 2008 Keg line assets: Capping machines 15 * 1 Jul 2008 Coding machines 7 * 1 Jul 2008 External washing machines 20 * 1 Jul 2008 Internal washer and filler machines 20 * 1 Jul 2008 Kegs (stainless steel) 15 * 1 Jul 2013 Pasteurisers 20 * 1 Jul 2008 Support assets: Additive and hops dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Air compressors and receivers 20 * 1 Jul 2008 Boilers 20 * 1 Jul 2008 Carbon dioxide (CO2) recovery system assets: Gas collection and storage assets (including pipes bladders and tanks) 25 * 1 Jul 2008 Gas processing assets 20 * 1 Jul 2008 Vaporisation system assets 20 * 1 Jul 2008 Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control system assets (excluding personal computers) 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2008 Pipes 25 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Vapour condensers 15 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Anaerobic bio gas system assets 25 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Tanks: Beer fermentation and storage 30 * 1 Jul 2008 Chemical storage 20 * 1 Jul 2008 Cold service storage 25 * 1 Jul 2008 Condensate collection 25 * 1 Jul 2008 Hot service storage 25 * 1 Jul 2008 Liquid carbon dioxide (CO2) storage 20 * 1 Jul 2008 Trub 25 * 1 Jul 2008 Yeast storage 25 * 1 Jul 2008 Spirit manufacturing (12130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barrels, tanks and tuns: Barrels or casks (wooden): Capacity greater than 150 litres 10 * 1 Jul 2018 Capacity of 150 litres or less 4 * 1 Jul 2018 Fermenters, washbacks, vats and holding tanks 25 * 1 Jul 2018 Intermediate bulk containers (IBC) 8 * 1 Jul 2018 Mash tuns and lauter tuns 20 * 1 Jul 2018 Bottling assets: Bottle fillers: Automated (including bottle rinsers/washers, cappers, capsule applicators and foilers) 15 * 1 Jul 2018 Manual 7 * 1 Jul 2018 Labellers 10 * 1 Jul 2018 Printers and ink coders 8 * 1 Jul 2018 Distillation assets Laboratory and testing assets (including alcoholmeters, alcolyzers, density meters, gas chromatographs, Graham condensers, homogenisers, hydrometers, Inland Revenue condensers and sugar testers) 7 * 1 Jul 2018 Stainless steel stills (continuous/vacuum stills, marc stills producing grape spirit, neutral spirit or potable ethanol [incorporating analyser/stripping columns, purifier columns, rectifying columns, condensers and dephlegmators/reflux condensers and methanol/fusel oil isolators]) 25 * 1 Jul 2018 Stills generally (copper stills, pot stills, spirit stills and wash stills [incorporating botanical baskets, condensers, head tubes/necks, rectifiers, rectifying columns and still columns]) 15 * 1 Jul 2018 Support assets: Barrel racks: Steel 20 * 1 Jul 2018 Wooden 15 * 1 Jul 2018 CCTV, security and monitoring systems assets - see Table B Security and monitoring assets Chillers 15 * 1 Jul 2018 Floor scales (platform scales) 10 * 1 Jul 2018 Flow meters 10 * 1 Jul 2018 Furnaces, barley smokers, crispers and malt kilns 15 * 1 Jul 2018 Gristmills 15 * 1 Jul 2018 Heat exchangers (plate or tube) 15 * 1 Jul 2018 Programmable logic control (PLC) system assets - see Table B Control systems and control system assets Pumps (including macerating pumps) 7 * 1 Jul 2018 Water filters, reverse osmosis (RO) filters and water softeners 10 * 1 Jul 2018 Water heating assets: Boilers - see Table B Boilers Water heaters (including small steam boilers [up to 500KW]) 10 * 1 Jul 2018 Wine and other alcoholic beverage manufacturing (12140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barrel assets: Barrel racks 20 * 1 Jul 2008 Barrel washers 7 * 1 Jul 2008 Oak barrels 4 * 1 Jul 2008 Grape handling assets: Conveyors and elevators 15 * 1 Jul 2008 Crushers/destemmers 15 * 1 Jul 2008 Electronic scales (mobile) 10 * 1 Jul 2008 Grape bins (plastic) 5 * 1 Jul 2008 Grape receival hoppers 20 * 1 Jul 2008 Grape waste pits (concrete) 20 * 1 Jul 2008 Presses: Basket 20 * 1 Jul 2008 Continuous (screw) 15 * 1 Jul 2008 Pneumatic (airbag) 15 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Packaging assets: Bottle and cask filling, sealing and coding assets: Cap feed systems 15 * 1 Jul 2008 Cappers 15 * 1 Jul 2008 Carton packing machines 15 * 1 Jul 2008 Corkers 15 * 1 Jul 2008 Crown sealers (sparkling wine) 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Fillers 15 * 1 Jul 2008 Foilers 15 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Labellers 10 * 1 Jul 2008 Rinsers 15 * 1 Jul 2008 Handling and packing assets: Carton erectors/sealers/tapers 15 * 1 Jul 2008 Conveyors (loose bottle, carton and pallet) 15 * 1 Jul 2008 Depalletisers 15 * 1 Jul 2008 Outer date coders 5 * 1 Jul 2008 Palletisers 15 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Separation/filtration assets: Centrifuges 10 * 1 Jul 2008 Filtration units (incorporating housing and filters): Cross flow filter units 10 * 1 Jul 2008 Diatomaceous earth filter units (including earth make-up system) 10 * 1 Jul 2008 Lees filter units 10 * 1 Jul 2008 Membrane cartridge filter units (including lenticular) 10 * 1 Jul 2008 Plate and frame filter units 15 * 1 Jul 2008 Rotary drum vacuum filter units 15 * 1 Jul 2008 Sparkling wine equipment: Carbonation equipment 10 * 1 Jul 2008 Corking/wiring equipment 15 * 1 Jul 2008 Disgorging and dosing equipment 10 * 1 Jul 2008 Riddling equipment 15 * 1 Jul 2008 Support assets: Additive liquid dosing systems 10 * 1 Jul 2008 Air compressors 15 * 1 Jul 2008 Air receivers 20 * 1 Jul 2008 Boilers 15 * 1 Jul 2008 Cooling towers 15 * 1 Jul 2008 Electrical and Process control systems: Control cabinets, switchgear 10 * 1 Jul 2008 Programmed logic controllers (PLCs) 10 * 1 Jul 2008 Transformers 40 * 1 Jul 2008 Flow meters 10 * 1 Jul 2008 Grape/wine testing equipment: Grape must analyzers 10 * 1 Jul 2008 Laboratory - glassware 2 * 1 Jul 2008 Laboratory - other equipment 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Hoses 5 * 1 Jul 2008 Hot water systems 10 * 1 Jul 2008 Inert gas systems: Dry ice machines 10 * 1 Jul 2008 Gas storage pressure tanks 20 * 1 Jul 2008 Nitrogen generators 10 * 1 Jul 2008 Pipes and fittings: Mild steel 10 * 1 Jul 2008 Non-ferrous 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensors, evaporators and storage tanks) 15 * 1 Jul 2008 Reverse osmosis plant 10 * 1 Jul 2008 Waste water treatment assets: Aerators 10 * 1 Jul 2008 Blowers 10 * 1 Jul 2008 Clarifiers 10 * 1 Jul 2008 Digesters 10 * 1 Jul 2008 Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): Pressure tanks (for sparkling wine) 20 * 1 Jul 2008 Waste water storage/treatment tanks 15 * 1 Jul 2008 Water storage tanks 30 * 1 Jul 2008 Wine fermenters: Open 30 * 1 Jul 2008 Rotary 30 * 1 Jul 2008 Static 30 * 1 Jul 2008 Sweeping arm 30 * 1 Jul 2008 Wine storage tanks 30 * 1 Jul 2008 Tank accessories: Micro oxygenation systems 5 * 1 Jul 2008 Tank plungers 10 * 1 Jul 2008 Textile, leather, clothing and footwear manufacturing (13110 to 13520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe-making machinery: Machinery and general plant 13 ⅓ 1 Jan 2001 Moulds for plastic heels 3 1 Jan 2001 Vulcanising moulds 5 1 Jan 2001 Carpet manufacturing assets: Accumulators 20 * 1 Jul 2017 Beamers (including warpers) 15 * 1 Jul 2017 Creels 20 * 1 Jul 2017 Cutting tables 15 * 1 Jul 2017 J Bins 20 * 1 Jul 2017 Lapping and mending frames 15 * 1 Jul 2017 Lapping trolleys 15 * 1 Jul 2017 Latex application assets 17 * 1 Jul 2017 Offline mending tables 15 * 1 Jul 2017 Ovens 20 * 1 Jul 2017 Pre-coat assets (including direct coat applicators and steamers) 15 * 1 Jul 2017 Re-wind machines 13 * 1 Jul 2017 Roll-up machines 15 * 1 Jul 2017 Sample binding assets (including binders and sewing machines) 15 * 1 Jul 2017 Sample cutting assets (including stamping presses) 15 * 1 Jul 2017 Shearers 20 * 1 Jul 2017 Stretchers (including pre-tenters) 15 * 1 Jul 2017 Tufters 15 * 1 Jul 2017 Clothing and millinery manufacturing plant: General plant 20 1 Jan 2001 Hat manufacturing plant and machinery 13 ⅓ 1 Jan 2001 Sewing machines 10 * 1 Jul 2014 Cotton manufacturers' machinery: Conveyors 10 1 Jan 2001 Engines, gas 20 1 Jan 2001 Gas producer plant 13 ⅓ 1 Jan 2001 Gins 10 1 Jan 2001 Flock manufacturing plant: Carding machines 13 ⅓ 1 Jan 2001 General plant 20 1 Jan 2001 Knitting machines 13 ⅓ 1 Jan 2001 Rope and twine manufacturers' plant 20 1 Jan 2001 Tanners' plant: General plant 20 1 Jan 2001 Modern plant used in 'wet' process 13 ⅓ 1 Jan 2001 Weaving machinery (silk and cotton) 13 ⅓ 1 Jan 2001 Wool dumping machinery 13 ⅓ 1 Jan 2001 Wool and fleece scouring and carbonising assets: Baker 16 * 1 Jul 2017 Bale breaker (including wool feeder and wool opener) 15 * 1 Jul 2017 Crusher (including duster) 13 * 1 Jul 2017 Dryers: Used in carbonising 13 * 1 Jul 2017 Used in scouring 18 * 1 Jul 2017 Dust extraction plant 15 * 1 Jul 2017 Grease separators 15 * 1 Jul 2017 High density press 15 * 1 Jul 2017 Scour machine 15 * 1 Jul 2017 Waste treatment system 10 * 1 Jul 2017 Woollen manufacturers' machinery 16 ⅔ 1 Jan 2001 Log sawmilling and timber dressing (14110 to 14130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Saw milling equipment: Dry or planner mill plant: Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Tray sorters 15 * 1 Jan 2001 Green mill plant: Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001 Heating plant (includes storage bins/silos) 15 * 1 Jan 2001 Kiln drying plant: Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001 Timber drying kilns and reconditioners 15 * 1 Jan 2001 Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001 Sorter and trimming line plant: Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Vertical bin sorters 15 * 1 Jan 2001 Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets) 10 * 1 Jan 2001 Log, lumber and waste transfer equipment 15 * 1 Jan 2001 Log yard equipment: Fixed and mobile cranes 12 * 1 Jan 2001 Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001 Watering systems 15 * 1 Jan 2001 Miscellaneous plant: Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001 Moisture meters 3 * 1 Jan 2001 Saw and knife sharpening equipment 10 * 1 Jan 2001 Walkways 15 * 1 Jan 2001 Waste processing equipment: Bins - waste, chip and fuel 15 * 1 Jan 2001 Chippers, shakers/screens and hoggers 10 * 1 Jan 2001 Other wood product manufacturing (14910 to 14990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 Plywood and veneer manufacturing (14930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Debarking assets 15 * 1 Jan 2005 Dry clipping assets 25 * 1 Jan 2005 Glue mixing assets 25 * 1 Jan 2005 Heating unit assets 20 * 1 Jan 2005 Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders) 25 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses 25 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Sharpening assets 30 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Veneer composing, jointing and splicing assets 20 * 1 Jan 2005 Veneer dryers 25 * 1 Jan 2005 Veneer patching and grading assets 20 * 1 Jan 2005 Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut, and staylog lathe slicers, log chargers and reelers) 20 * 1 Jan 2005 Veneer reconditioning assets 25 * 1 Jan 2005 Veneer sorting assets 20 * 1 Jan 2005 Wet clipping assets 25 * 1 Jan 2005 Reconstituted wood product manufacturing (14940) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Board coolers 25 * 1 Jan 2005 Board curing assets 20 * 1 Jan 2005 Board storage assets 25 * 1 Jan 2005 Chipping, milling and flaking assets 15 * 1 Jan 2005 Debarking assets 15 * 1 Jan 2005 Driers 15 * 1 Jan 2005 Fibre sifters 15 * 1 Jan 2005 Flake and fibre storage assets 25 * 1 Jan 2005 Glue, resin and wax mixing and blending assets 15 * 1 Jan 2005 Heat plant and boiler assets 25 * 1 Jan 2005 Lamination assets 15 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Magnetic separators 25 * 1 Jan 2005 Mat forming and weighing assets (including pendistor) 20 * 1 Jan 2005 Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses (including pre-press, hot and cold presses) 25 * 1 Jan 2005 Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) 15 * 1 Jan 2005 Refiner assets 20 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Ventilation and dust extraction assets 15 * 1 Jan 2005 Woodchip screening and washing assets 15 * 1 Jan 2005 Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pulp and paper mill assets: Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) 15 * 1 Jan 2002 Box and carton making assets (including box converting assets and corrugators) 10 * 1 Jan 2002 Chemical preparation assets (including tanks and pipes used for chemical preparation) 10 * 1 Jan 2002 Electrical and instrumentation assets: Control systems 10 * 1 Jan 2002 Control valves 15 * 1 Jan 2002 Local indicators (pressure, level and temperature) 15 * 1 Jan 2002 Power plant assets (including switchgear, transformers and turbo generators) - see Table A Electricity supply (26110 to 26400) Sensors: Specialised 8 * 1 Jan 2002 Standard 15 * 1 Jan 2002 Paper machine assets: Dry end assets (including calenders, coaters and reelers) 15 * 1 Jan 2002 Dryers (including MG cylinder and yankee cylinder) 25 * 1 Jan 2002 Size press 15 * 1 Jan 2002 Wet end assets (including forming section, head box and press section) 10 * 1 Jan 2002 Pulp process assets: Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20 * 1 Jan 2002 Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Tanks 20 * 1 Jan 2002 Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10 * 1 Jan 2002 Paper stationery manufacturing (15230) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Stationers' manufacturing plant 13 ⅓ 1 Jan 2001 Sanitary paper product manufacturing (15240) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Finishing and converted paper product manufacturing assets: Generally (including machines for manufacturing disposable facial and toilet tissues, paper tablecloths, paper table napkins, interleaved and rolled paper towels) 15 * 1 Jul 2013 Rolled paper core manufacturing assets (including feeder racks, glue applicators and cutting carriages) 10 * 1 Jul 2013 Hygienic paper product manufacturing assets: Fluff preparation assets (including hammer mills, cutting machines, fluff forming drums, compacting rollers and carding machines) 13 * 1 Jul 2013 Generally (including machines for manufacturing disposable nappies, sanitary napkins, sanitary liners and tampons) 13 * 1 Jul 2013 Packaging assets: Cartoning assets (including bundlers, carton and case erectors, packing and closing machines) 10 * 1 Jul 2013 Coding and labelling machines 10 * 1 Jul 2013 Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) 10 * 1 Jul 2013 Stackers and baggers 10 * 1 Jul 2013 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2013 Support assets: Air compressors and air dryers 15 * 1 Jul 2013 Control system and monitoring assets (including programmable logic controllers (PLCs), variable speed drives (VSDs), instruments and sensors) 10 * 1 Jul 2013 Dust control assets (including ductwork, dust collectors, scrubbers and fans) 15 * 1 Jul 2013 Laboratory assets (including quality control and material testing assets) 10 * 1 Jul 2013 Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) 15 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Storage assets (including bins and trolleys) 10 * 1 Jul 2013 Printing (16110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) 5 * 1 Jan 2006 Flexographic printing assets: Ancillary assets: Anilox roll cleaning machines 15 * 1 Jul 2006 Anilox trolley tugs 10 * 1 Jul 2006 Ink dispensing systems 10 * 1 Jul 2006 Sleeve mounting machines 10 * 1 Jul 2006 Sleeves 2 * 1 Jul 2006 Printing assets: Die cutters, flexo/folder/gluers (see Table A Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290), box and carton making assets) Presses (including mid web, narrow web, very wide web and wide web flexographic presses) 12 ½ * 1 Jul 2006 Newspaper printing assets: Ancillary assets: Automated guided vehicles (AGVs) (including laser guided vehicles and track mounted automated vehicles) 10 * 1 Jan 2007 Gripper conveyor systems (incorporating drive chains, grippers and tracks) 15 * 1 Jan 2007 Ink pumps (mechanical) 6 * 1 Jan 2007 Buffering/print line storage assets: Storage devices (including discs, rolls, spools and associated mountings) 15 * 1 Jan 2007 Unwinders and winders (including single, double and triple stations and buffer docking stations) 15 * 1 Jan 2007 Newspaper wrapping machines - see Table A Other store-based retailing (42110 to 42799) Offset lithography printing presses: Hybrid heatset and non-heatset webfed offset presses (incorporating integrated control systems, dryers and other peripheral equipment) 15 * 1 Jan 2007 Non-heatset (coldset) webfed offset presses (incorporating integrated control systems, folders, pasters, reelstands and other peripheral equipment) 15 * 1 Jan 2007 Reel processing, storage and transport assets: Conveyors 12 ½ * 1 Jan 2007 Racks 20 * 1 Jan 2007 Reel trolleys (incorporating controls and drive chains) 15 * 1 Jan 2007 Shredders 15 * 1 Jan 2007 Stripping machines 15 * 1 Jan 2007 Offset lithography printing presses used in commercial printing generally: Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment) 15 * 1 Jan 2006 Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) 12 ½ * 1 Jan 2006 Post-press (finishing) trade services assets - see Table A Printing support services (16120) Pre-press trade services assets - see Table A Printing support services (16120) Quality control assets: Automatic web inspection systems 6 * 1 Jul 2006 Gas Chromatograph (GC) testers 8 * 1 Jul 2006 Others (including densitometers, plate readers and spectrophotometers) 5 * 1 Jul 2006 Screen printing assets: Ancillary assets: Dryers (including conventional air dryers, flash curers and UV dryers) 12 ½ * 1 Jan 2006 Drying racks 20 * 1 Jan 2006 Emulsion coaters 10 * 1 Jan 2006 Exposure lights 5 * 1 Jul 2006 Screen frames 10 * 1 Jan 2006 Sign cutting machines 5 * 1 Jan 2006 Squeegee cutters 10 * 1 Jan 2006 Vacuum frames 20 * 1 Jan 2006 Press assets: Heat presses used in sublimation finishing 25 * 1 Jan 2006 Pen and pad print machines 20 * 1 Jan 2006 Screen printing presses: Automatic presses (including in-line multicolour presses) 15 * 1 Jan 2006 Cylinder presses 15 * 1 Jan 2006 Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses) 20 * 1 Jan 2006 Screen reclamation assets: Screen cleaning bays 10 * 1 Jan 2006 Screen washers (automatic) 6 * 1 Jan 2006 Water blasters 4 * 1 Jan 2006 Support assets: Afterburners 10 * 1 Jan 2006 Dust/waste extraction systems: Compactors 12 ½ * 1 Jan 2007 Ducting 15 * 1 Jan 2007 Vacuum pumps 6 * 1 Jan 2007 Printing support services (16120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Post-press (finishing) trade services assets: Addressing and mailing assets: Combination addressing, folding and gluing mailing units 10 * 1 Jan 2006 Inkjet addressing printers 5 * 1 Jan 2006 Bagging and wrapping machines (including palletisers) 10 * 1 Jan 2006 Banding and tying machines 12 ½ * 1 Jan 2006 Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders) 5 * 1 Jan 2006 Binding assets: Binding lines (including case binding lines and perfect binding lines) 15 * 1 Jan 2006 Perfect binders - standalone 10 * 1 Jan 2006 Stitchers: Generally (including drum stitchers, saddle stitching lines and side stitchers) 12 ½ * 1 Jan 2006 Saddle stitchers - standalone (bookletmakers) 7 ½ * 1 Jan 2006 Casemakers 10 * 1 Jan 2006 Collators 15 * 1 Jan 2006 Die cutters 15 * 1 Jan 2006 Drilling units 10 * 1 Jan 2006 Foil stamping machines 10 * 1 Jan 2006 Folders 12 ½ * 1 Jan 2006 Guillotines and ancillary assets (including joggers, stackers and transomats) 15 * 1 Jan 2006 Laminators 10 * 1 Jan 2006 Mail inserters 5 * 1 Jan 2006 Newspaper mailroom assets: Bundle conveying and sorting systems (including bundle sorting and barcode reading stations and bundle conveyors) 12 ½ * 1 Jan 2007 Inserters and inserting systems (incorporating feeders and feeder chains) 10 * 1 Jan 2007 Stackers 15 * 1 Jan 2007 Trimmers (including rotary and scissor action trimmers) 15 * 1 Jan 2007 Perforators 10 * 1 Jan 2006 Sewing machines 15 * 1 Jan 2006 Three knife trimmers 15 * 1 Jan 2006 Pre-press trade services assets: Conventional flexographic plate making assets (including combination units, dryers, post exposure units, UV light exposure units and washout units) 7 * 1 Jan 2006 Film and plate processors 6 * 1 Jan 2006 Film projection camera systems (including backing board and processing assets) 10 * 1 Jan 2006 Platesetters: Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct- to-plate flexographic platesetters (Computer digital imagers) 5 * 1 Jan 2006 Film image platesetters (imagesetters) 7 * 1 Jan 2006 Plate punch benders: Automatic (optical) 5 * 1 Jan 2007 Manual 10 * 1 Jan 2007 Plotters 5 * 1 Jan 2006 Proofers: Analogue film or photographic proofers 7 * 1 Jan 2006 Digital and ink-jet proofers 5 * 1 Jan 2006 Scanners: Drum 10 * 1 Jan 2006 Flatbed 5 * 1 Jan 2006 Petroleum refining (17010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery - see Table A Oil and gas extraction (07000) Oil refinery assets: Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping 15 * 1 Jul 2002 Assets used in sulphur recovery: Generally 15 * 1 Jul 2002 Sulphur pits 10 * 1 Jul 2002 Assets used in other processes: Air compressors 30 * 1 Jul 2002 Catalyst regenerators 20 * 1 Jul 2002 Chemical injection systems 5 * 1 Jul 2002 Coke drums 20 * 1 Jul 2002 Distillation columns 30 * 1 Jul 2002 Drums: Generally 20 * 1 Jul 2002 Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15 * 1 Jul 2002 Electric desalters 25 * 1 Jul 2002 Expansion turbines 25 * 1 Jul 2002 Fans/blowers 30 * 1 Jul 2002 Filters/coalescers: Generally 25 * 1 Jul 2002 Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation 20 * 1 Jul 2002 Flare stacks 25 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Fractionating columns 30 * 1 Jul 2002 Furnaces: Generally 25 * 1 Jul 2002 Used in continuous coking, delayed coking or visbreaking 20 * 1 Jul 2002 Gas absorbers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Gas adsorbers 25 * 1 Jul 2002 Heat exchangers: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Jet ejectors 20 * 1 Jul 2002 Liquid extraction columns: Generally 25 * 1 Jul 2002 Used in amine treating 20 * 1 Jul 2002 Piping 30 * 1 Jul 2002 Process gas compressors 30 * 1 Jul 2002 Pumps: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Reactors 25 * 1 Jul 2002 Rotary filters 20 * 1 Jul 2002 Scrubbers 25 * 1 Jul 2002 Side stream strippers 25 * 1 Jul 2002 Storage tanks: Generally 25 * 1 Jul 2002 Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20 * 1 Jul 2002 Strippers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Bunds (other than formed with earth) 100 1 Jan 2001 Control systems assets (excluding computers) 10 * 1 Jul 2002 Effluent separators (concrete) 40 1 Jan 2001 Laboratory equipment 20 1 Jan 2001 Industrial gas manufacturing (18110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Industrial gas - general manufacturing assets: Air and gas cooling and heating assets: Heat exchangers 15 * 1 Jul 2011 Moisture condensers 20 * 1 Jul 2011 Quench drums 20 * 1 Jul 2011 Refrigeration units 20 * 1 Jul 2011 Air and gas purification assets: Adsorption systems 25 * 1 Jul 2011 Gas scrubbers 20 * 1 Jul 2011 Reactors 25 * 1 Jul 2011 Compressors 25 * 1 Jul 2011 Gas buffer and surge tanks 25 * 1 Jul 2011 Silencers/mufflers 20 * 1 Jul 2011 Industrial gas - manufacturing assets for specific gases: Acetylene manufacturing assets (carbide process): Acetylene compressors 25 * 1 Jul 2011 Acetylene generators (incorporating hoppers) 30 * 1 Jul 2011 Acetylene purification assets (including cooling condensers, driers, purifier vessels and scrubbers) 20 * 1 Jul 2011 Calcium hydroxide settling ponds and tanks 20 * 1 Jul 2011 Carbide handling assets (including carry skips, drum conveyor system and drum opening, lifting and tipping apparatus) 12 * 1 Jul 2011 Dust collection systems 20 * 1 Jul 2011 Flashback arrestors 10 * 1 Jul 2011 Ammonia manufacturing assets - see Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310) Argon, nitrogen and oxygen manufacturing assets (cryogenic process): Air filtering units for process air (incorporating housing and filters) 20 * 1 Jul 2011 Cold boxes (incorporating distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Evaporative coolers (nitrogen cooled) and spray coolers 20 * 1 Jul 2011 Nitrogen liquefiers (incorporating, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Carbon dioxide (CO2) manufacturing assets: Amine based absorption/desorption systems 20 * 1 Jul 2011 Liquefaction assets (including condensers, condensate receivers and separators) 25 * 1 Jul 2011 Dry ice manufacturing assets: Dry ice cutting machines 10 * 1 Jul 2011 Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines) 10 * 1 Jul 2011 Dry ice presses 20 * 1 Jul 2011 Dry ice shipping boxes 10 * 1 Jul 2011 Extraction fans for waste carbon dioxide (CO2) 10 * 1 Jul 2011 Pelletisers 15 * 1 Jul 2011 Helium manufacturing assets: Helium liquefiers (incorporating cryogenic adsorbers, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Hydrogen manufacturing assets: Gasifiers and steam reformer furnaces 25 * 1 Jul 2011 Industrial gas distribution assets: Compressor assets: Air receivers 20 * 1 Jul 2011 Compressors (including those for helium gas, industrial air and medical air) 15 * 1 Jul 2011 Cylinder filling assets: Cylinder filling station assets: High pressure hoses 10 * 1 Jul 2011 Manifolds and piping (incorporating flashback arrestors): Acetylene gas 10 * 1 Jul 2011 Other gases 20 * 1 Jul 2011 Water cooling system for acetylene cylinders (incorporating piping and spray nozzles) 20 * 1 Jul 2011 Cylinder frames (incorporating manifolds and piping) 15 * 1 Jul 2011 Cylinders: Gas cylinders 30 * 1 Jul 2011 Liquid gas cylinders: Flasks 7 * 1 Jul 2011 Other liquid gas cylinders 15 * 1 Jul 2011 Cylinder valves 10 * 1 Jul 2011 Cylinder handling assets: Baskets, crates, and pallets 12 * 1 Jul 2011 Tippers and trolleys 10 * 1 Jul 2011 Cylinder preparation assets: Boilers 10 * 1 Jul 2011 Cylinder brushing machines 10 * 1 Jul 2011 Cylinder drying cabinets (incorporating heaters and fans) 15 * 1 Jul 2011 Cylinder inspection lights 10 * 1 Jul 2011 Cylinder spray booths 15 * 1 Jul 2011 Cylinder stamping machines 10 * 1 Jul 2011 Cylinder testing machines 10 * 1 Jul 2011 Cylinder valving machines (incorporating safety enclosures) 15 * 1 Jul 2011 Tank truck assets: Gas storage tanks 20 * 1 Jul 2011 Hoses 5 * 1 Jul 2011 Metering systems 7 * 1 Jul 2011 Pipes and valves 10 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanker filling station assets: Breakaway couplings 12 * 1 Jul 2011 Framework, manifolds and piping 20 * 1 Jul 2011 Tanker filling hoses 10 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Vapourisers 20 * 1 Jul 2011 Support and other assets: Air drying systems for industrial and instrument air 15 * 1 Jul 2011 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs) and variable speed drives (VSDs) 10 * 1 Jul 2011 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2011 Cooling towers: Field erected 20 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Customer installations assets: Adsorption based nitrogen and oxygen generation systems (skid type) assets: Membrane systems 10 * 1 Jul 2011 Pressure swing adsorption (PSA) systems 12 * 1 Jul 2011 Vacuum swing adsorption (VSA) systems 15 * 1 Jul 2011 Blowers and compressors 15 * 1 Jul 2011 Freezers (including batch freezers, freeze tunnels, and tumble freezers) 15 * 1 Jul 2011 Gas supply metering, monitoring and control systems (incorporating meters, telemetry assets, sensors, transmitters and supply switching devices) 4 * 1 Jul 2011 Gas analysis assets: Chromatographs 15 * 1 Jul 2011 Other analysers 10 * 1 Jul 2011 Gas storage assets: Liquid carbon dioxide (CO2) storage assets: Tanks 30 * 1 Jul 2011 Tank refrigeration units 10 * 1 Jul 2011 Vacuum insulated tanks 30 * 1 Jul 2011 Piping assets: Flow meters 10 * 1 Jul 2011 Pipes: Carbon steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Pipelines 30 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Platform scales 20 * 1 Jul 2011 Pumps: Cryogenic pumps 15 * 1 Jul 2011 Liquid carbon dioxide (CO2) pumps 15 * 1 Jul 2011 Other pumps 15 * 1 Jul 2011 Safety assets: Fire control and alarm assets (see Table B) Gas leakage monitors: Fixed 10 * 1 Jul 2011 Portable 4 * 1 Jul 2011 Basic chemical and chemical product manufacturing (18120, 18130 and 18310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ammonia manufacturing assets: Air and gas reforming and separation assets: Adsorption systems (including pressure and thermal swing) 25 * 1 Jul 2013 Carbon dioxide (CO2) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 Cryogenic separation process assets: Air cooling and drying assets (excluding adsorption systems shown above) 20 * 1 Jul 2013 Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2013 Desulphurisers 25 * 1 Jul 2013 Methanators 25 * 1 Jul 2013 Pre-heaters (for air and gas feedstock) 25 * 1 Jul 2013 Pre-reformers 25 * 1 Jul 2013 Primary reformers 20 * 1 Jul 2013 Secondary reformers 25 * 1 Jul 2013 Shift converters (high and low temperature) 25 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating filters and housing filters) 25 * 1 Jul 2013 Blowers and compressors (incorporating drives) 25 * 1 Jul 2013 Conversion and liquefaction assets: Ammonia converters 25 * 1 Jul 2013 Chillers, condensers, flash drums, receivers and separators 25 * 1 Jul 2013 Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) 25 * 1 Jul 2013 Distribution, handling and storage assets: Ammonia bullet tanks (including storage and surge tanks) 30 * 1 Jul 2013 Ammonia deluge and vapour suppression systems 30 * 1 Jul 2013 Ammonia pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Ammonia pumps 15 * 1 Jul 2013 Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) 20 * 1 Jul 2013 Ammonia storage tanks 30 * 1 Jul 2013 Ammonia vapour scrubber systems 25 * 1 Jul 2013 ISOtainers and portable tanks 15 * 1 Jul 2013 Loading arm systems - marine 25 * 1 Jul 2013 Rail and road tank filling assets: Breakaway couplings 10 * 1 Jul 2013 Filling hoses 10 * 1 Jul 2013 Loading arm systems 10 * 1 Jul 2013 Gas pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Heat exchangers: Process gas 20 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Support assets: Air compression assets (for industrial air and instrument air): Air compressors (incorporating air drying and filtering assets) 15 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Blowers and fans (generally) 20 * 1 Jul 2013 Boiler assets: Boilers 25 * 1 Jul 2013 De-aerators 25 * 1 Jul 2013 Economisers 25 * 1 Jul 2013 Steam drums 25 * 1 Jul 2013 Chemical storage tanks: Polyethylene (PE) 12 * 1 Jul 2013 Other 20 * 1 Jul 2013 Control system assets: Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2013 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2013 Cooling towers 20 * 1 Jul 2013 Electricity supply assets: Emergency supply assets - see Table B Power supply assets, emergency or standby Steam turbine generators 25 * 1 Jul 2013 Other electricity supply assets - see Table A Electricity supply (26110 to 26400) Emission control assets: Flare tips 10 * 1 Jul 2013 Silencers 20 * 1 Jul 2013 Stacks (exhaust, vent and flare) 20 * 1 Jul 2013 Fire control and alarm systems: Fire fighting systems (incorporating hose boxes, hydrants and ring mains) 30 * 1 Jul 2013 Other fire control and alarm assets - see Table B Fire control and alarm assets Gas detectors: Fixed 10 * 1 Jul 2013 Portable 4 * 1 Jul 2013 Heat exchangers (not specified elsewhere) 20 * 1 Jul 2013 Laboratory assets: Analysers 10 * 1 Jul 2013 Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) 10 * 1 Jul 2013 Overhead cranes 25 * 1 Jul 2013 Piping assets: Flow meters 10 * 1 Jul 2013 Pipes and fittings 25 * 1 Jul 2013 Valves 10 * 1 Jul 2013 Pumps: Boiler feedwater and cooling water pumps 20 * 1 Jul 2013 Dosing pumps 5 * 1 Jul 2013 Other pumps (not specified elsewhere) 15 * 1 Jul 2013 Safety showers and eye wash stations 20 * 1 Jul 2013 Water storage and treatment assets: Clarifiers and settling tanks 20 * 1 Jul 2013 Dam and pond liners 20 * 1 Jul 2013 Dams and effluent ponds 40 * 1 Jul 2013 Ion exchange systems 20 * 1 Jul 2013 Reverse osmosis systems 15 * 1 Jul 2013 Water storage tanks: Polyethylene (PE) 15 * 1 Jul 2013 Other 25 * 1 Jul 2013 Weighbridges 20 * 1 Jul 2013 Ammonium nitrate manufacturing assets: Ammonia handling and storage assets - see above in Ammonia manufacturing assets, distribution, handling and storage assets Ammonium nitrate prill manufacturing assets: Coating, cooling, drying and screening assets: Bulk flow coolers 20 * 1 Jul 2013 Chilling systems (incorporating chillers, ducting and piping) 20 * 1 Jul 2013 Coating product tanks 25 * 1 Jul 2013 Fluid bed coolers 20 * 1 Jul 2013 Rotary drum machines (including coaters, coolers, driers and granulators) 20 * 1 Jul 2013 Screeners 20 * 1 Jul 2013 Distribution, handling and storage assets: Bagging machines 15 * 1 Jul 2013 Conveyor belt weighers 15 * 1 Jul 2013 Conveyors and elevators 15 * 1 Jul 2013 Load out bins/silos 25 * 1 Jul 2013 Reclaim hoppers 20 * 1 Jul 2013 Scales 15 * 1 Jul 2013 Prill tower blowers and fans 20 * 1 Jul 2013 Prill towers (incorporating head tanks and lifts) 25 * 1 Jul 2013 Scrubber systems (incorporating ducting, fans, scrubbers and tanks) 20 * 1 Jul 2013 Ammonia nitrate solution manufacturing assets: Evaporation assets: Condensate tanks, flash drums and separators 20 * 1 Jul 2013 Evaporators 20 * 1 Jul 2013 Neutralisers 25 * 1 Jul 2013 Pipe reactors (titanium) 3 * 1 Jul 2013 Remelt and solution storage tanks (incorporating heating coils and stirrers) 25 * 1 Jul 2013 Solution filters 20 * 1 Jul 2013 Solution pumps 15 * 1 Jul 2013 Nitric acid manufacturing assets: Ammonia liquid filtering vessels (incorporating filters) 25 * 1 Jul 2013 Ammonia vapour filtering vessels (incorporating filters) 20 * 1 Jul 2013 Ammonia/air mixers 20 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating housing and filters) 25 * 1 Jul 2013 Compressors (incorporating drives) 25 * 1 Jul 2013 Tail gas expanders 25 * 1 Jul 2013 Conversion and absorption assets: Absorber columns (including bleachers) 25 * 1 Jul 2013 Catalyst filters 25 * 1 Jul 2013 Converters 25 * 1 Jul 2013 Cooler condensers: Zirconium 25 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid heaters: Zirconium 20 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid pumps 15 * 1 Jul 2013 Nitrous oxide (NOx) abaters 25 * 1 Jul 2013 Weak acid tanks 30 * 1 Jul 2013 Heat exchangers: Air coolers and heaters 25 * 1 Jul 2013 Ammonia vapourisers 20 * 1 Jul 2013 Gas coolers and heaters 20 * 1 Jul 2013 Superheaters 15 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Nitric acid storage assets: Scrubbers 20 * 1 Jul 2013 Tanks 25 * 1 Jul 2013 Support assets - see above in Ammonia manufacturing assets, support assets Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Ethanol manufacturing assets: Cooking assets: Filters and strainers 15 * 1 Jul 2012 Flash tanks 20 * 1 Jul 2012 Jet cookers 10 * 1 Jul 2012 Liquefaction tanks (including cook tubes and slurry tanks) 20 * 1 Jul 2012 Meal mixers 15 * 1 Jul 2012 Distillation and purification assets: Distillation columns 25 * 1 Jul 2012 Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) 25 * 1 Jul 2012 Reboilers 20 * 1 Jul 2012 Side stream strippers 20 * 1 Jul 2012 Feedstock handling and storage assets: Grain assets: Cleaning assets (including magnetic separators, screeners and sieves) 20 * 1 Jul 2012 Conveyor belt weighers 15 * 1 Jul 2012 Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) 15 * 1 Jul 2012 Hoppers (including weigh hoppers) 25 * 1 Jul 2012 Milling machines (including hammer and roller mills) 20 * 1 Jul 2012 Silo aerators 15 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Starch tanks 25 * 1 Jul 2012 Molasses assets: Dam covers 12 * 1 Jul 2012 Dam liners 20 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Receival station control systems 10 * 1 Jul 2012 Receival troughs (incorporating protective cladding, rails and roofing) 40 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Fermentation assets: Chillers 20 * 1 Jul 2012 Fermentation tanks 30 * 1 Jul 2012 Scrubbers 20 * 1 Jul 2012 Yeast propagation vessels 20 * 1 Jul 2012 Yeast recovery assets (molasses feedstock): Centrifugal separators 20 * 1 Jul 2012 Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) 20 * 1 Jul 2012 Hoppers, mixing tanks and storage tanks 25 * 1 Jul 2012 Stillage assets: Distillers grain assets: Centrifugal decanters 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) 20 * 1 Jul 2012 Evaporators 25 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Rotary drum dryers 20 * 1 Jul 2012 Stillage and syrup tanks 25 * 1 Jul 2012 Dunder and stillage assets (molasses feedstock): Conveyors and hoppers for fertiliser additives 15 * 1 Jul 2012 Dam covers 12 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Tanks (including fertiliser additive mixing and buffer tanks) 20 * 1 Jul 2012 Support and other assets: Additive dosing systems (including pipes, pumps and tanks): Plastic 5 * 1 Jul 2012 Other 20 * 1 Jul 2012 Air compression assets: Air compressors 15 * 1 Jul 2012 Air drying and filtering systems 12 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Blowers and fans 20 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2012 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2012 Cooling towers 20 * 1 Jul 2012 Dust collection systems (including baghouses, cyclones and other dust collection assets) 20 * 1 Jul 2012 Heat exchangers (excluding column reboilers) 15 * 1 Jul 2012 Laboratory assets: Analysers 10 * 1 Jul 2012 Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) 10 * 1 Jul 2012 Piping assets: Flow meters 10 * 1 Jul 2012 Pipes 25 * 1 Jul 2012 Valves 10 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Safety assets: Fire control and alarm assets - see Table B Gas detectors: Fixed 10 * 1 Jul 2012 Portable 4 * 1 Jul 2012 Tanker filling assets: Automated dispensing systems 10 * 1 Jul 2012 Automatic tank gauges 10 * 1 Jul 2012 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 Hoses 2 * 1 Jul 2012 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2012 Meters and metering systems 7 * 1 Jul 2012 Overfill protection systems 10 * 1 Jul 2012 Tanks: Chemical tanks (including clean-in-place (CIP) tanks): Plastic 15 * 1 Jul 2012 Other 20 * 1 Jul 2012 Ethanol and petroleum tanks: Stainless steel 30 * 1 Jul 2012 Other 25 * 1 Jul 2012 Water tanks (including condensate collection tanks) 25 * 1 Jul 2012 Vapour condensers 20 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding effluent pond covers) 25 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Effluent channels and ponds 40 * 1 Jul 2012 Pond covers 12 * 1 Jul 2012 Pond liners 20 * 1 Jul 2012 Water filtration assets (including ion exchange assets and reverse osmosis assets) 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 20 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 Human pharmaceutical and medicinal product manufacturing (18410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets: Bench top autoclaves 5 * 1 Jan 2004 Incubators 6 * 1 Jan 2004 Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers) 5 * 1 Jan 2004 Particle sizers 5 * 1 Jan 2004 Packaging assets: Accumulators 10 * 1 Jan 2004 Batch, barcode, label, and volume readers 10 * 1 Jan 2004 Blister pack packaging machines 10 * 1 Jan 2004 Blow-fill-seal (BFS) machines 12 * 1 Jan 2004 Bottle and vial inverters and blowers 10 * 1 Jan 2004 Bottle and vial unscramblers 10 * 1 Jan 2004 Bundlers and bundle packing machines 10 * 1 Jan 2004 Cappers and sealers (including tamper proof sealers) 10 * 1 Jan 2004 Cartoners 10 * 1 Jan 2004 Check weighers 10 * 1 Jan 2004 Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers) 12 * 1 Jan 2004 Desiccant and cotton wool depositors/inserters 10 * 1 Jan 2004 Dropper and leaflet inserters 10 * 1 Jan 2004 Flaming stations 10 * 1 Jan 2004 Flow wrappers and shrink wrappers 10 * 1 Jan 2004 Ink jet batch label printers 7 * 1 Jan 2004 Labelling machines 10 * 1 Jan 2004 Palletisers 10 * 1 Jan 2004 Pinhole inspectors 10 * 1 Jan 2004 Robotic pick and place packaging machines 10 * 1 Jan 2004 Sleevers 10 * 1 Jan 2004 Tablet/capsule fillers, feeders and counters 10 * 1 Jan 2004 Production assets: Autoclaves (for terminal sterilisation) 10 * 1 Jan 2004 Drying ovens 10 * 1 Jan 2004 Encapsulators 10 * 1 Jan 2004 Fluid bed dryers 12 * 1 Jan 2004 Granulators and mixer/granulators 12 * 1 Jan 2004 Homogenisers 7 * 1 Jan 2004 Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production 10 * 1 Jan 2004 Metal detectors 10 * 1 Jan 2004 Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) 10 * 1 Jan 2004 Sizing mills 10 * 1 Jan 2004 Tablet and capsule coating machines, coating drums and coating pans 12 * 1 Jan 2004 Tablet dedusters 10 * 1 Jan 2004 Tablet presses 10 * 1 Jan 2004 Vibrating sieves 10 * 1 Jan 2004 Raw material storage and dispensing assets: Demountable strong rooms 20 * 1 Jan 2004 Dispensing booths and associated air filtration systems 10 * 1 Jan 2004 Laminar flow benches and biohazard cabinets 8 * 1 Jan 2004 Safes 20 * 1 Jan 2004 Weighing scales 10 * 1 Jan 2004 Scientific medical and pharmaceutical research assets - see Table A Scientific research services (69100) Services: Air filtration systems 10 * 1 Jan 2004 Water purification plant 10 * 1 Jan 2004 Cleaning compound and toiletry preparation manufacturing (18510 to 18520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe polish manufacturing plant 13 ⅓ 1 Jan 2001 Other basic chemical product manufacturing (18910 to 18990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Explosives manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 13 ⅓ 1 Jan 2001 Polymer film and sheet packaging material manufacturing (19110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Extrusion assets: Extruder dies 15 * 1 Jul 2014 Extruders and co-extruders (incorporating barrels, screws, towers and treatment units, but excluding dies) 20 * 1 Jul 2014 Heat exchangers 15 * 1 Jul 2014 Laminating machines 20 * 1 Jul 2014 Packaging assets: Labelling machines 7 * 1 Jul 2014 Palletisers 12 * 1 Jul 2014 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2014 Pouch and bag making machines 10 * 1 Jul 2014 Printing assets - see Table A Printing (16110) Racking machines 25 * 1 Jul 2014 Recycling machines 10 * 1 Jul 2014 Resin preparation assets (including hoppers mixers/blenders and weigh batchers) 15 * 1 Jul 2014 Slitting machines and perforation units 15 * 1 Jul 2014 Support assets: Air compressors and receivers 15 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Control system assets (including control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs)) 10 * 1 Jul 2014 Jib cranes 15 * 1 Jul 2014 Laboratory assets: Generally 15 * 1 Jul 2014 Laboratory analysers 10 * 1 Jul 2014 Silos 25 * 1 Jul 2014 Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) 10 * 1 Jul 2014 Rigid and semi-rigid polymer product manufacturing (19120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Agglomerators, shredders, granulators and grinders 10 * 1 Jul 2016 Air compressor systems (incorporating compressor, drier and receiver) - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Annealing ovens 25 * 1 Jul 2016 Bagging and de-bagging machines 15 * 1 Jul 2016 Bandsaws 10 * 1 Jul 2016 Bending machines 10 * 1 Jul 2016 Bins 10 * 1 Jul 2016 Blow moulding machines 13 * 1 Jul 2016 Boilers - see Table B Boilers Chilled water plant (incorporating chiller, pipes, pumps etc) 12 * 1 Jul 2016 Control system assets - see Table B Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) Conveyor systems (including framework) 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Die carts 15 * 1 Jul 2016 Driers (pellet or resin) 10 * 1 Jul 2016 Drop testers and strength testers 16 * 1 Jul 2016 Extruder dies: Foamed polyethylene (PE) or extruded polystyrene extruder dies 10 * 1 Jul 2016 Generally 12 * 1 Jul 2016 Extruders: Foamed polyethylene (PE) or extruded polystyrene extruders 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Flange makers (pipes) and belling machines 10 * 1 Jul 2016 Forklifts - see Table B Forklifts Granule transfer assets (including feeders, loaders, and vacuum transfer systems) 10 * 1 Jul 2016 Heat exchangers 15 * 1 Jul 2016 Hydraulic power packs 12 * 1 Jul 2016 Hydraulic presses 10 * 1 Jul 2016 Injection moulding machines (incorporating hydraulic power packs but excluding moulds): Expanded polystyrene and expanded polypropylene moulding machines 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Laboratory assets: Generally 15 * 1 Jul 2016 Laboratory analysers 10 * 1 Jul 2016 Lifting platforms (including scissor lifts) 15 * 1 Jul 2016 Moulds: Expanded polystyrene and expanded polypropylene moulds 4 * 1 Jul 2016 Generally 8 * 1 Jul 2016 Mould heaters, die heaters and coolers 10 * 1 Jul 2016 Offset rollers, hot stamping machines, ink jet coders and printers and indent printers 5 * 1 Jul 2016 Overhead gantry cranes - see Table B Cranes (gantry and overhead) Palletisers - see Table B Packaging assets, palletisers and depalletisers Pipe cutters 10 * 1 Jul 2016 Pipe winders 12 * 1 Jul 2016 Pits 15 * 1 Jul 2016 Plastic welders 9 * 1 Jul 2016 Polystyrene pre-expanders 10 * 1 Jul 2016 Pullers/haul-offs/haul-throughs/Caterpillar pullers 10 * 1 Jul 2016 Pumps (including hydraulic, water and vacuum) 8 * 1 Jul 2016 Punch machines 5 * 1 Jul 2016 Racking 20 * 1 Jul 2016 Rainwater collection systems (incorporating pipes, tanks, and pumps) 15 * 1 Jul 2016 Resin preparation assets (including hoppers, mixers/blenders, and batch weighing) 15 * 1 Jul 2016 Robot control pendants 5 * 1 Jul 2016 Robots - see Table B Robots (industrial) Safety fencing 15 * 1 Jul 2016 Screen changers 12 * 1 Jul 2016 Silos: Bag silos for expanded polystyrene beads 10 * 1 Jul 2016 Generally - see Table B Silos Splitting/skiving machines 9 * 1 Jul 2016 Transformers 20 * 1 Jul 2016 Trimming machines 12 * 1 Jul 2016 Water baths/tanks, spray tanks, vacuum cooling 15 * 1 Jul 2016 Water tanks 15 * 1 Jul 2016 Polymer product and rubber product manufacturing (19130 to 19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 Paint and coatings manufacturing (19160) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ink factory plant 20 1 Jan 2001 Paint and coatings manufacturing assets: Air compressors 10 * 1 Jul 2013 Bead mills 20 * 1 Jul 2013 Bulk storage tanks 25 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Disperser and mixer motors 15 * 1 Jul 2013 Dispersers 20 * 1 Jul 2013 Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2013 Filling and packing assets: Conveyors 15 * 1 Jul 2013 Denesters 10 * 1 Jul 2013 Filling machines 15 * 1 Jul 2013 Filtration assets 15 * 1 Jul 2013 Labellers (including laser coders and label applicators) 7 * 1 Jul 2013 Printers 7 * 1 Jul 2013 Robotic palletisers 10 * 1 Jul 2013 Wrappers 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Hoists 10 * 1 Jul 2013 Mixers 20 * 1 Jul 2013 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 Piping assets: Manifolds 20 * 1 Jul 2013 Meters 10 * 1 Jul 2013 Piping 25 * 1 Jul 2013 Pumps 10 * 1 Jul 2013 Racking: External 15 * 1 Jul 2013 Internal 20 * 1 Jul 2013 Scales 10 * 1 Jul 2013 Spray booths 15 * 1 Jul 2013 Testing assets: Air conditioning assets (including room units and split systems) 8 * 1 Jul 2013 Gloss meters 10 * 1 Jul 2013 Ovens 15 * 1 Jul 2013 Spectrometers 10 * 1 Jul 2013 Viscometers 10 * 1 Jul 2013 Vacuum lifters 10 * 1 Jul 2013 Non-metallic mineral product manufacturing (20100 to 20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 Glass and glass product manufacturing (20100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Container glass and flat (float) glass manufacturing assets: Ancillary assets: Blowers and fans 25 * 1 Jul 2008 Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors) 25 * 1 Jul 2008 Ducting, pipes and piping 40 * 1 Jul 2008 Steelwork structures (including gantries, platforms and walkways) 40 * 1 Jul 2008 Vacuum pumps: Liquid ring pumps 10 * 1 Jul 2008 Oil sealed pumps 20 * 1 Jul 2008 Annealing lehrs 25 * 1 Jul 2008 Batch house assets: Cullet handling and return assets: Cullet crushers 25 * 1 Jul 2008 Scraping conveyor systems: Container glass 12 * 1 Jul 2008 Flat glass 25 * 1 Jul 2008 Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers) 25 * 1 Jul 2008 Silos 40 * 1 Jul 2008 Coating assets (cold and hot end) 12 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) 25 * 1 Jul 2008 Float baths 25 * 1 Jul 2008 Forehearths 12 * 1 Jul 2008 Forming machines (incorporating shearing and distribution systems) 12 * 1 Jul 2008 Glass furnace assets: Batch chargers 12 * 1 Jul 2008 Exhaust stacks: Brick lined 40 * 1 Jul 2008 Steel 12 * 1 Jul 2008 Furnace support assets (including bubbler systems and electro boost systems) 12 * 1 Jul 2008 Furnace tanks 12 * 1 Jul 2008 Regenerators and recuperators 12 * 1 Jul 2008 Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars) 12 * 1 Jul 2008 Inspection assets 10 * 1 Jul 2008 Lehr stackers 12 * 1 Jul 2008 Moulds 2 * 1 Jul 2008 Glass product manufacturing assets: Automotive glass product manufacturing assets: CNC controlled edgers and grinders 15 * 1 Jul 2009 CNC controlled scorers and cutters 15 * 1 Jul 2009 Inspection assets: Automotive laminated glass product inspection assets (including automated distortion checking assets and conveyors) 15 * 1 Jul 2009 Automotive toughened glass product inspection assets (including thermal imaging testing assets) 10 * 1 Jul 2009 Post-processing assets used in automotive laminated glass production and toughened glass production processes: Automated back window soldering units 10 * 1 Jul 2009 Others (including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling) 15 * 1 Jul 2009 CNC machines 7 * 1 Jul 2009 Control systems (excluding personal computers) 10 * 1 Jul 2009 Cutting tables: Automated cutting and break-out tables 10 * 1 Jul 2009 Laminated glass cutting tables 10 * 1 Jul 2009 Manual cutting tables (including air float tables) 15 * 1 Jul 2009 Digital printing assets: Digital printers 5 * 1 Jul 2009 Dryers 12 ½ * 1 Jul 2009 Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots) 15 * 1 Jul 2009 Drilling and/or milling machines (including horizontal and vertical drilling machines) 10 * 1 Jul 2009 Edgers: Arrissing machines 8 * 1 Jul 2009 Horizontal double edgers 10 * 1 Jul 2009 Straight line edgers and bevellers 7 * 1 Jul 2009 Glass handling and storage assets: Automated loaders and unloaders (used with automated cutting tables, laminating lines, toughening lines etc) 10 * 1 Jul 2009 Bulk glass handling assets: Straddle carriers 10 * 1 Jul 2009 Vertical glass handlers (sideloaders, tuning forks) 17 * 1 Jul 2009 Cranes (gantry and overhead) 25 * 1 Jul 2014 Racks (including A-frame racks, hydraulic concertina racks and freefall racks) 20 * 1 Jul 2009 Steel grabs 12 * 1 Jul 2009 Trolleys 7 * 1 Jul 2009 Vacuum lifters and scissor grabs 8 * 1 Jul 2009 Vertical masts and other elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 66400), Elevating work platforms (EWPs) Glass laminating assets (including assembly clean room assets, autoclaves, heaters, laminating lehr furnaces, ovens, pre-presses, presses and vacuum bag furnaces) 15 * 1 Jul 2009 Glass toughening (tempering) assets: Furnaces and quenches used in toughening, bending/toughening and bending/slumping 20 * 1 Jul 2009 Heat soaking ovens 20 * 1 Jul 2009 Glass washing machines 10 * 1 Jul 2009 Plastic film applicators (spotstick machines) 8 * 1 Jul 2009 Screen printing assets - see Table A Printing (16110) Support assets: Air compressors 20 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Waterjet cutting machines 10 * 1 Jul 2009 Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category Ceramic product manufacturing (20210 to 20290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clay brick and paver manufacturing assets: Box feeders 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors 20 * 1 Jul 2011 Cutters 15 * 1 Jul 2011 De-hackers (excluding robots) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Extruders 15 * 1 Jul 2011 Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) 10 * 1 Jul 2011 Kiln/dryer/transfer car track work 12 * 1 Jul 2011 Kiln/dryer cars 10 * 1 Jul 2011 Kilns 20 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Setting assets (excluding robots) 20 * 1 Jul 2011 Transfer cars 15 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Pottery plant 20 1 Jan 2001 Rapid fire shuttle kilns (used in the manufacture of ceramic tiles) 13 ⅓ 1 Jan 2001 Cement manufacturing (20310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cooling assets: Air to air coolers 20 * 1 Jul 2011 Evaporation coolers: Cement coolers 20 * 1 Jul 2011 Conditioning towers (incorporating spray systems) 20 * 1 Jul 2011 Grate coolers (incorporating grate conveyor and quenching fans) 25 * 1 Jul 2011 Drying assets: Fluid bed dryers 20 * 1 Jul 2011 Hot gas generators 15 * 1 Jul 2011 Rotary dryers 20 * 1 Jul 2011 Electrical installation assets (including cabling): Power generators 15 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Transformers 20 * 1 Jul 2011 Emissions control assets: Dedusting fans 20 * 1 Jul 2011 Particulate filtering assets (excluding filter units incorporated in kiln bypass systems): Bagfilter systems (incorporating housing and filters) 20 * 1 Jul 2011 Electrostatic precipitators 20 * 1 Jul 2011 Stacks (excluding stacks incorporated in kiln bypass systems) 25 * 1 Jul 2011 Milling assets (used for raw material and cement milling including gearbox and drives): Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) 20 * 1 Jul 2011 Roller mills (vertical) (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Roller presses 20 * 1 Jul 2011 Separators/classifiers (including single and multi cyclones) 15 * 1 Jul 2011 Preheat and clinker production assets: Cyclone preheaters (incorporating tower structure, lifts, cyclones, precalciners, ducts, inlet chambers and meal pipes) 20 * 1 Jul 2011 Kilns (incorporating kiln shell, inlet chamber, roller stations, thrust unit, kiln hood, burner and drive) 25 * 1 Jul 2011 Kiln bypass systems (incorporating bypass ducts, heat exchangers, spray towers, filter units, ID fans and stacks) 10 * 1 Jul 2011 Kiln guns 5 * 1 Jul 2011 Kiln shell scanners 10 * 1 Jul 2011 Quarrying assets: Construction material mining assets - see Table A Construction material mining (09110 to 09190) Scrapers 7 * 1 Jul 2011 Storage, handling and packing assets: Conveyor systems (mechanical and pneumatic types incorporating structures, moving media, gearboxes, motors, fans, feeders, flowgates, feed valves and weighers): Mechanical: Belt, screw, drag chain, apron/pan conveyors 15 * 1 Jul 2011 Bucket elevators 20 * 1 Jul 2011 Pneumatic: Air lift elevators 15 * 1 Jul 2011 Air slides 15 * 1 Jul 2011 Hoppers, bins and tanks 20 * 1 Jul 2011 Packaging assets: Packing/bagging machines 15 * 1 Jul 2011 Palletisers 15 * 1 Jul 2011 Wrappers 10 * 1 Jul 2011 Pressure vessels (other than air/shock blast units) 25 * 1 Jul 2011 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wetslag, or at port facilities) 40 * 1 Jan 2004 Steel, generally 30 * 1 Jan 2004 Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004 Stockpile assets: Reclaim tunnels 25 * 1 Jul 2011 Reclaimers 25 * 1 Jul 2011 Stackers 25 * 1 Jul 2011 Unloading/loading assets: Bulk loading devices (including loading spouts and telescopic chutes) 10 * 1 Jul 2011 Railcar and truck unloaders (including pump unloading and vacuum pressure unloading systems) 20 * 1 Jul 2011 Ship unloading/loading assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Weighbridges 20 * 1 Jul 2011 Support assets: Air compression assets: Packaged air compressors (compressor, drier and receiver in one integrated unit) 10 * 1 Jul 2011 Other air compressor systems 15 * 1 Jul 2011 Air/shock blast units 8 * 1 Jul 2011 Control systems (process and safety control systems incorporating PLCs, cabling, monitors, sensors and switchgear, but excluding software) 10 * 1 Jul 2011 Cranes 20 * 1 Jul 2011 Hoists 20 * 1 Jul 2011 ID (induced draught) fans 15 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Testing equipment: Generally (including spectrometers, gas chromatographs, titrators, calorimeters, laser granulometers, photometers, moisture analysers, drying ovens) 8 * 1 Jul 2011 Raw material analysers 5 * 1 Jul 2011 XRF/XRD analysers 5 * 1 Jul 2011 Plaster product manufacturing (20320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Plasterboard and cornice manufacturing assets: General: Bins 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors (including belt conveyors, belt stacker conveyors, bucket elevators and screw conveyors) 20 * 1 Jul 2011 Dust collection assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2011 Dust detectors 5 * 1 Jul 2011 Fans/blowers (excluding blowers used with hot pits) 20 * 1 Jul 2011 Feeders 15 * 1 Jul 2011 Flow meters 10 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Lump breakers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Rotary valves 15 * 1 Jul 2011 Silos (steel) 20 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Plaster milling assets: Bulk bag handling assets 20 * 1 Jul 2011 Calciners 20 * 1 Jul 2011 Grinding/hammer mills 20 * 1 Jul 2011 Heat generators 15 * 1 Jul 2011 Hot pits: Blowers 12 * 1 Jul 2011 Vessels 20 * 1 Jul 2011 Stucco coolers 20 * 1 Jul 2011 Plasterboard/cornice plant assets: Chillers (volumetric air-cooled) 15 * 1 Jul 2011 Dry end handling assets (including bookers, cascades, conveyors and stackers) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Dunnage assets used to make dunnage 25 * 1 Jul 2011 Forming line assets (including belt conveyors and roller conveyors) 20 * 1 Jul 2011 Forming plates 10 * 1 Jul 2011 Forming station assets (excluding forming plates and pin mixers) 20 * 1 Jul 2011 Hydropulpers 25 * 1 Jul 2011 Knives (used for plasterboard or cornice) 25 * 1 Jul 2011 Paper and tape assets (including creasers, magazines, splicing assets, tape rollers, tension stations and unwinders) 20 * 1 Jul 2011 Pin mixers 13 * 1 Jul 2011 Printers 5 * 1 Jul 2011 Start-up pullers (used for cornice) 20 * 1 Jul 2011 Wet-end-transfer assets (including conveyors, dryer in-feeds, turners) 20 * 1 Jul 2011 Ready-mixed concrete manufacturing (20330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors 10 * 1 Jul 2014 Air dryers 10 * 1 Jul 2014 Bins (including weigh bins, but excluding concrete bins) 15 * 1 Jul 2014 CCTV systems 5 * 1 Jul 2014 Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Chillers 15 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors 20 * 1 Jul 2014 Dust extraction systems 15 * 1 Jul 2014 Fuel storage assets: Card reading systems 6 * 1 Jul 2014 Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) 10 * 1 Jul 2014 Pumps 10 * 1 Jul 2014 Tanks 25 * 1 Jul 2014 Hoppers (including weigh hoppers) 15 * 1 Jul 2014 Mixers used in wet ready-mixed plants 15 * 1 Jul 2014 Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) 10 * 1 Jul 2014 Silos 30 * 1 Jul 2014 Slump stands 10 * 1 Jul 2014 Testing assets: Concrete testers 10 * 1 Jul 2014 Ovens 8 * 1 Jul 2014 Truck transit mixers: Mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching trucks: Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) 10 * 1 Jul 2014 Waste water treatment assets: Catchment and settlement ponds 20 * 1 Jul 2014 Concrete slurry pumps 3 * 1 Jul 2014 Polyethylene (PE) water tanks 8 * 1 Jul 2014 Water pumps 5 * 1 Jul 2014 Concrete product manufacturing (20340) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Concrete block, brick and paver manufacturing assets: Batching and mixing assets: Bins (excluding concrete bins) 15 * 1 Jul 2011 Colour dosing assets 12 * 1 Jul 2011 Colour tanks (incorporating stirrers) 15 * 1 Jul 2011 Hoppers 15 * 1 Jul 2011 Mixers 15 * 1 Jul 2011 Block/brick/paver making assets: Block/brick/paver making machines 15 * 1 Jul 2011 Moulds 5 * 1 Jul 2011 Splitters 10 * 1 Jul 2011 Curing assets: Boilers (including steam generators) 20 * 1 Jul 2011 Drying chambers 25 * 1 Jul 2011 Elevators/lowerators (including loaders/unloaders) 15 * 1 Jul 2011 Racks (excluding racks fixed to drying chambers) 5 * 1 Jul 2011 Transfer car (incorporating finger cars) track works 15 * 1 Jul 2011 Transfer cars (incorporating finger cars) 15 * 1 Jul 2011 General assets: Control systems 10 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Plates 10 * 1 Jul 2011 Palletising and packaging assets: Cubing assets (including cubers, doublers and squeezers) 15 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Concrete roof tile manufacturing assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Applicator batching assets (including hoppers, mixers and tanks, but excluding batching assets for anti-scuff hot glue/max applicators and oil applicators) 15 * 1 Jul 2012 Applicators: Anti-scuff hot glue/wax 10 * 1 Jul 2012 General (including colour, sealer and sheen) 20 * 1 Jul 2012 Oil (excluding oil tanks) 10 * 1 Jul 2012 Bins 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Curing assets: Boilers 20 * 1 Jul 2012 Curing bays: Concrete 25 * 1 Jul 2012 Foam sandwich (incorporating insulated panel walls, roof and doors) 10 * 1 Jul 2012 Rackers/derackers (including loaders/unloaders) 20 * 1 Jul 2012 Racks (used in curing bays) 10 * 1 Jul 2012 Depalleters 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Hoppers 15 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Packaging assets: General (including collectors, compilers and cranes) 20 * 1 Jul 2012 Robots 10 * 1 Jul 2012 Shrink wrappers 10 * 1 Jul 2012 Strapping assets 10 * 1 Jul 2012 Wrapping assets 10 * 1 Jul 2012 Plates: General 7 * 1 Jul 2012 Trim (including plates used for barge and ridge tiles) 5 * 1 Jul 2012 Fibre cement building boards manufacturing assets: Curing assets: Autoclaves (incorporating rails) 30 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Chargers (including traversers) 15 * 1 Jul 2012 Trackwork 20 * 1 Jul 2012 Trolley chain hauling systems (incorporating chains, gearboxes, motors and tappets) 15 * 1 Jul 2012 Trolley transfer platforms (including transversals) 20 * 1 Jul 2012 Trolleys (including trucks) used inside and outside autoclaves 10 * 1 Jul 2012 Trolleys (including trucks) used only outside autoclaves 20 * 1 Jul 2012 Tunnels (including steamers) 25 * 1 Jul 2012 Finishing line and packaging assets: Applicators (including coating and sealing applicators) 7 * 1 Jul 2012 Drying tunnels (including heating ovens) 10 * 1 Jul 2012 Machining assets (including sanding and trimming assets) 15 * 1 Jul 2012 Printers 5 * 1 Jul 2012 Robots 10 * 1 Jul 2012 General assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Dust collection assets 20 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Stackers/unstackers (including pilers/unpilers) 15 * 1 Jul 2012 Steel templates 7 * 1 Jul 2012 Manufacturing, trimming and pressing assets: Cranes (used to load boards into presses and unload boards from presses) 15 * 1 Jul 2012 Guillotines 20 * 1 Jul 2012 Hatschek machines (including tub machines) 25 * 1 Jul 2012 Presses 20 * 1 Jul 2012 Scrap return assets (including pulpers and shredders) 15 * 1 Jul 2012 Trimmers 20 * 1 Jul 2012 Storage, preparation and mixing assets: Ball mills 25 * 1 Jul 2012 Batching vessels (including feeding vessels) (excluding silica thickener vessels) 20 * 1 Jul 2012 Classifiers (including cyclones) 15 * 1 Jul 2012 Hoppers 20 * 1 Jul 2012 Hydropulpers 20 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Refiners 20 * 1 Jul 2012 Storage tanks (including silica thickener vessels) 25 * 1 Jul 2012 Prefabricated concrete product manufacturing assets: Air compressors 10 * 1 Jul 2013 Automated panel manufacturing assets: Automated trowel machines (incorporating crane and trowel) 15 * 1 Jul 2013 Concrete distribution stations: Distributors 10 * 1 Jul 2013 Flying buckets 10 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Curing chambers 25 * 1 Jul 2013 Laser beam alignment systems 10 * 1 Jul 2013 Pallet cleaning machines 15 * 1 Jul 2013 Pallet receivable stands (excluding pallet vibrating stands) 20 * 1 Jul 2013 Pallet transport systems: Pallet drive mechanisms (incorporating drive units, motors, sensors and wheels) 10 * 1 Jul 2013 Track work 20 * 1 Jul 2013 Transversals (including continuous transfer wagons) 10 * 1 Jul 2013 Pallet vibrating stands 10 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Rack feeders 15 * 1 Jul 2013 Shutter cleaning machines 15 * 1 Jul 2013 Shutter transporting assets (including automated roller conveyors) 15 * 1 Jul 2013 Shutters 8 * 1 Jul 2013 Turning machines (including flippers and tilting assets) 20 * 1 Jul 2013 Buckets (including kibbles, skips and tippers) 6 * 1 Jul 2013 Casting tables 10 * 1 Jul 2013 Concrete manufacturing assets: Bins (excluding concrete bins) 15 * 1 Jul 2013 Conveyors 20 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Mixers 15 * 1 Jul 2013 Concrete testers 10 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Lifting gear (including chains, lugs and swivels) 7 * 1 Jul 2013 Moulds 10 * 1 Jul 2013 Pipe manufacturing assets: Cage machines 20 * 1 Jul 2013 Load testers 25 * 1 Jul 2013 Moulds 7 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Pipe making machines 20 * 1 Jul 2013 Prestressing assets 10 * 1 Jul 2013 Shutter saws 7 * 1 Jul 2013 Steel cutters and benders 7 * 1 Jul 2013 Trowel machines 4 * 1 Jul 2013 Work tables 10 * 1 Jul 2013 Silos 30 * 1 Jul 2012 Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 Iron smelting and steel manufacturing (21100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used in common in iron smelting and steel manufacturing processes: Automated guided vehicles (AGVs) 20 * 1 Jul 2010 CCTV system 3 * 1 Jul 2010 Coil cars (including hydraulic sliding floor plates) 13 * 1 Jul 2010 Coil car tracks and rails 7 * 1 Jul 2010 Control systems assets: Instruments (including temperature probes, control panels, gas analysers, location sensors, carbon monoxide monitors, pressure controls, temperature controls, pyrometers, strip position sensors, gamma ray detectors, hot metal detectors, x-ray gauges, width gauges, thickness gauges) 7 * 1 Jul 2010 Programmable logic controllers (PLCs) and distributed control systems (DCS) 10 * 1 Jul 2010 Uninterruptible power supplies (UPS) 5 * 1 Jul 2010 Cranes and gantries 20 * 1 Jul 2010 Electricity distribution, generation or transmission assets: Aerials or underground cables 30 * 1 Jul 2010 Electronic protection relays 10 * 1 Jul 2010 High voltage switchgear 25 * 1 Jul 2010 Transformers 20 * 1 Jul 2010 Use any relevant determinations made in Electricity supply (26110 to 26400) for any other electricity distribution, generation or transmission assets Gasometers 30 * 1 Jul 2010 Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail freight and passenger transport services (47100 to 47200) Rolls for mill roll stands (including roughing mill rolls, finishing mill rolls and skin conditioning mill rolls) 2 * 1 Jul 2010 Roller tables (incorporating gearboxes, motors, drives, rolls, table frames, aprons, side guards and foundations) 15 * 1 Jul 2010 Scale or transfer car rail tracks and turntables 20 * 1 Jul 2010 Scale or transfer cars (incorporating cable reel and drive units) 20 * 1 Jul 2010 Ship ore unloaders 20 * 1 Jul 2010 Slag processing assets: Crushers 20 * 1 Jul 2010 Granulators 15 * 1 Jul 2010 Slag pots 20 * 1 Jul 2010 Slag pot carriers 10 * 1 Jul 2010 Stacks (including flare off stacks (incorporating burners and derricks)) 20 * 1 Jul 2010 Stackers, reclaimers, stacker/reclaimers and sequencers 25 * 1 Jul 2010 Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: BOS vessels (incorporating motors, gearboxes, bull gear, vessel, torsion bar, lube pumps, pulse generators, tacho generators, brakes, limit switches, pressure switches and support structures) 10 * 1 Jul 2010 Desulphurising lances (incorporating masts, winch control boxes, hydraulic cylinders carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Electric arc furnaces (EAFs) 10 * 1 Jul 2010 Electrode control arms 10 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Electrostatic precipitators 15 * 1 Jul 2010 Primary and secondary scrubbers (incorporating support structure and spray systems) 20 * 1 Jul 2010 Waste gas radiation cooling systems (incorporating water sprays and ducts) 20 * 1 Jul 2010 Waste gas extractor fans and silencers 20 * 1 Jul 2010 Flux making assets: Kiln contact coolers (including agitator, agitator hydraulic system and rotary valves) 15 * 1 Jul 2010 Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Lime kiln discharge conveyors (incorporating structures, belts, pulleys, motors and gearboxes) 15 * 1 Jul 2010 Lime kilns (incorporating rollers, tyres, support structures, drives, motors and gearboxes) 25 * 1 Jul 2010 Raw material crushers and ball mills 15 * 1 Jul 2010 Grinders (incorporating motors, drive pullies and belts, drive shafts, roller crusher units and whizzer separators) 15 * 1 Jul 2010 Heat shielding for vessels incorporating supports 30 * 1 Jul 2010 Hot metal pots 20 * 1 Jul 2010 Lance pumps and motor assemblies 15 * 1 Jul 2010 Liquid oxygen lances (incorporating carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Liquid oxygen supply pipes 10 * 1 Jul 2010 Materials handling assets: Air blowers 15 * 1 Jul 2010 Bins 20 * 1 Jul 2010 Bucket elevators 20 * 1 Jul 2010 Conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Cyclones 10 * 1 Jul 2010 Hoppers, weigh hoppers, chutes, silos 20 * 1 Jul 2010 Scrap metal buckets, skips and stands 20 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Vibro feeders 15 * 1 Jul 2010 Vibrators 15 * 1 Jul 2010 Weighbridges (incorporating load cells) 20 * 1 Jul 2010 Pneumatic air tube systems (incorporating blower units) 20 * 1 Jul 2010 Scull breakers 10 * 1 Jul 2010 Secondary treatment assets: Composition adjustment stations (including Injection Reheating Up Temperature (IRUT) stations incorporating snorkels, support structures and motors) 20 * 1 Jul 2010 Ladle metallurgical furnaces (LMFs) 20 * 1 Jul 2010 Vacuum degassers (incorporating steam pumps and vacuum pumps) 10 * 1 Jul 2010 Slag rakes 10 * 1 Jul 2010 Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) 20 * 1 Jul 2010 Sub or sampling lances (incorporating motors, drives, gearboxes, limit switches, over speed switches, drums, cables and slow motors) 10 * 1 Jul 2010 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Launder distribution and collection systems 15 * 1 Jul 2010 Pipes and pipelines: Slurry disposal pipelines 15 * 1 Jul 2010 Water pipes 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps (including slurry disposal pumps) 15 * 1 Jul 2010 Settling ponds 30 * 1 Jul 2010 Tanks: Conditioner, slurry, polymer, liquid flocculants and mixer tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Blast furnace assets: Cast house assets: Cast house floor iron and slag runner systems, covers, and tilting spouts 5 * 1 Jul 2010 Cast house structure 40 * 1 Jul 2010 Common hydraulic systems 15 * 1 Jul 2010 Manipulators 15 * 1 Jul 2010 Mud guns 15 * 1 Jul 2010 Taphole drills 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Chimney mains 30 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Dust catchers (incorporating supporting structures) 15 * 1 Jul 2010 Excess gas bleeder systems 20 * 1 Jul 2010 Furnace top recovery turbine systems (incorporating hydraulic system, inlet and outlet mains and valves) 20 * 1 Jul 2010 Scrubbers (incorporating support structure and spray systems) 15 * 1 Jul 2010 Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics 15 * 1 Jul 2010 Waste gas collector mains and ducts 15 * 1 Jul 2010 Furnace proper assets: Furnace charging tops (incorporating charging valves and hydraulics) 15 * 1 Jul 2010 Furnace elevators 15 * 1 Jul 2010 Furnace shells (incorporating hearths, refractory linings, staves, probes, profile meters and sondes) 15 * 1 Jul 2010 Furnace support assets (including maintenance platforms and control and switch rooms) 15 * 1 Jul 2010 Furnace support structure (incorporating foundations) 40 * 1 Jul 2010 Hot blast system assets: Cold blast mains (incorporating snorts and mixer valves) 15 * 1 Jul 2010 Hot blast mains (incorporating bustle mains, back draught mains and tuyere stock) 15 * 1 Jul 2010 Stoves (incorporating refractory, shell, foundations, fan and valves) 30 * 1 Jul 2010 Stoves mixed gas main systems 15 * 1 Jul 2010 Materials handling assets: Furnace charging bins 15 * 1 Jul 2010 Furnace charging conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Furnace charging skip hoist 20 * 1 Jul 2010 Furnace charging skip tracks 30 * 1 Jul 2010 Furnace charging skips 15 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Torpedo cars 17 * 1 Jul 2010 Water treatment assets: Basins 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Valves and other non-pipe fittings 8 * 1 Jul 2010 Water distribution systems 10 * 1 Jul 2010 Water pumps 10 * 1 Jul 2010 Coke making assets: Coal screening assets: Crushers 20 * 1 Jul 2009 Hammer mills 15 * 1 Jul 2009 Hydrowashers 20 * 1 Jul 2009 Primary, secondary and tertiary screens and chutes 10 * 1 Jul 2009 Coke ovens batteries assets: Breeze basins 30 * 1 Jul 2009 Charging car rails 20 * 1 Jul 2009 Charging cars 20 * 1 Jul 2009 Coke ovens batteries (including ovens, doors, individual oven gas off takes from supply and extraction mains) 30 * 1 Jul 2009 Coke ploughs 15 * 1 Jul 2009 Coke transfer cars 25 * 1 Jul 2009 Coke wharves (including concrete end barriers and skids) 30 * 1 Jul 2009 Hot car spur lines 30 * 1 Jul 2009 Hot cars (incorporating locomotive, wagon, tray and bogies) 15 * 1 Jul 2009 Quenchers (incorporating stack structures, water tanks, pipes, pumps, sprays, pneumatic systems and water pump pits) 15 * 1 Jul 2009 Ram tracks and live rails 30 * 1 Jul 2009 Rams 30 * 1 Jul 2009 Coke ovens gas by-products assets: Acid compound assets: Acid compound structures, pumps, overflow and storage tanks 15 * 1 Jul 2009 Ammonia absorbers (including pumps, ammonia storage tanks, and distribution pipes including valves) 15 * 1 Jul 2009 Ammonia plant assets: Ammonia incinerators, ammonia stills, tanks, decanters, pumps, condensers (including support structures, stacks) 15 * 1 Jul 2009 Benzine, toluene and xylene plant assets: Distillation columns, dephlegorators, pumps, tanks, coolers, condensers and pre heaters 30 * 1 Jul 2009 Benzol scrubbers (including pumps and distribution pipe work including valves) 35 * 1 Jul 2009 Exhausters (including support structures and hydraulic systems) 5 * 1 Jul 2009 Final coolers 35 * 1 Jul 2009 Napthalene plant assets: Sludge tanks, pre heaters, distillation columns, tanks, decanters, condensers, and pumps 35 * 1 Jul 2009 Primary cooler assets: Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 40 * 1 Jul 2009 Sulphate plant assets: Feed tanks, evaporators, centrifuge units, conveyors (including belts, structures, drives and chutes, jet condensers, hot water tanks, driers including chutes, drives, and support structures, pumps, vibrating screens, cyclones, and scraper conveyors) 10 * 1 Jul 2009 Tar plant assets: Decanters, make tanks (incorporating scrapers and drives, storage tanks, steam and electric pumps, liquor tank and strainers) 15 * 1 Jul 2009 Tar precipitators 20 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Baghouses 20 * 1 Jul 2009 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 20 * 1 Jul 2009 Dust collection systems, dust drop out boxes and dust disposal rotary valves (incorporating motors and gearboxes) 20 * 1 Jul 2009 Fume extraction hoods 20 * 1 Jul 2009 Waste gas collector mains and ducts 25 * 1 Jul 2009 Materials handling assets: Bins (including furnace coke, dust disposal bins) 20 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 15 * 1 Jul 2009 Conveyor systems transfer houses 15 * 1 Jul 2009 Feed bunkers 15 * 1 Jul 2009 Motorised feeders 15 * 1 Jul 2009 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 25 * 1 Jul 2009 Hot strip mill assets: Coil and slab weighers 15 * 1 Jul 2010 Coil box and crop shear assets: Coil boxes (incorporating side guard drives and transfer mechanism assemblies) 8 * 1 Jul 2010 Coil box shear and scale breakers 17 * 1 Jul 2010 Crop shears (incorporating assemblies and main drive motors) 17 * 1 Jul 2010 Crop shear maintenance jigs and pinch rolls 15 * 1 Jul 2010 Transfer bed oxy cutting stations 15 * 1 Jul 2010 Coil handling assets: Cooling tunnel ventilation fans 10 * 1 Jul 2010 Cooling tunnel conveyors 13 * 1 Jul 2010 Marking machines 15 * 1 Jul 2010 De-scaling systems (incorporating scale breakers, nozzles, pipe works, valves and high pressure pumps) 10 * 1 Jul 2010 Down coiler assets (including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drives)) 15 * 1 Jul 2010 Finishing mill assets: Finishing mill flumes 20 * 1 Jul 2010 Finishing mills (incorporating mill stands, side guides, strippers, screw downs, drive shafts, pinion boxes, main drive motors, transformers, loopers, grease systems, oil circulation systems, and hydraulic systems) 20 * 1 Jul 2010 Laminar flow cooling systems 15 * 1 Jul 2010 Mill roll shop assets: Bearing washing machines 10 * 1 Jul 2010 Chuck changers 15 * 1 Jul 2010 Floor plate or checker plate machines 15 * 1 Jul 2010 Roll grinders 15 * 1 Jul 2010 Roll lathes 20 * 1 Jul 2010 Roll racks and sleds 20 * 1 Jul 2010 Reversing roughing mill assets: Reversing roughing mills (incorporating mill stands, entry side guards, delivery side guards, main drive motors and hydraulic systems) 20 * 1 Jul 2010 Vertical edgers (incorporating drive motors, gearboxes and edger adjustments) 20 * 1 Jul 2010 Roll changing assets 20 * 1 Jul 2010 Scale scrapers 15 * 1 Jul 2010 Skin pass mill assets: Skin pass mills (incorporating mill entry assets,gap control and auxiliary hydraulics, main drive motors, payoff reel, un-coiler mandrels and re-coiler mandrels) 20 * 1 Jul 2010 Tension reels and belt wrappers 15 * 1 Jul 2010 Laser systems mill entry 5 * 1 Jul 2010 Slab tracking systems 5 * 1 Jul 2010 Strapping machines (including radial and circumferential) 13 * 1 Jul 2010 Walking beam furnace assets: Air dilution manifolds 20 * 1 Jul 2010 Air ducts 10 * 1 Jul 2010 Coke ovens gas systems 15 * 1 Jul 2010 Cold combustion air systems 20 * 1 Jul 2010 Dilution blowers 10 * 1 Jul 2010 Extractors 10 * 1 Jul 2010 Furnaces (incorporating structure, charging machines with synchronising drive trains, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Nitrogen purge systems 15 * 1 Jul 2010 Tracking lasers (incorporating cables and adapters) 5 * 1 Jul 2010 Pellet making assets: Balling assets: Balling drums 20 * 1 Jul 2010 Bentonite tanks 20 * 1 Jul 2010 Mixers 20 * 1 Jul 2010 Seed screens 10 * 1 Jul 2010 Cooler assets: Cooler fans 10 * 1 Jul 2010 Annular coolers (incorporating pans, pan conveyors and drives) 25 * 1 Jul 2010 Roller screens 10 * 1 Jul 2010 Dewatering assets: Launders 20 * 1 Jul 2010 Pressure filter pumps 5 * 1 Jul 2010 Process water tanks 20 * 1 Jul 2010 Return water pipes 20 * 1 Jul 2010 Slurry feed pipes 10 * 1 Jul 2010 Slurry pumps 10 * 1 Jul 2010 Slurry tanks (incorporating agitators) 15 * 1 Jul 2010 Sumps 20 * 1 Jul 2010 Thickeners (incorporating tanks, rakes and access platforms) 20 * 1 Jul 2010 Vertical plate pressure filters (incorporating filters, plates, membranes, water sprays, ladders, bomb bay doors) 20 * 1 Jul 2010 Emissions control assets: Compressors 20 * 1 Jul 2010 Dust collection system 20 * 1 Jul 2010 Multi-cone 20 * 1 Jul 2010 Scrubbers 20 * 1 Jul 2010 Waste gas collector mains and ducts 20 * 1 Jul 2010 Waste gas extractor fans 20 * 1 Jul 2010 Fluxing tanks 20 * 1 Jul 2010 Grinding mills 15 * 1 Jul 2010 Induration assets: Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Rotary kilns (incorporating bearings, drive gear and drive system) 30 * 1 Jul 2010 Travelling grates (incorporating motors, gearboxes or drives and rollers) 30 * 1 Jul 2010 Waste heat recovery ducts 15 * 1 Jul 2010 Waste heat recovery fans 10 * 1 Jul 2010 Materials handling assets: Conveyor systems (incorporating structures, belts, gearboxes and motors): Conveyors to and from balling drums 20 * 1 Jul 2010 Filter cake conveyors 20 * 1 Jul 2010 Finished pellet conveyor 20 * 1 Jul 2010 Flux bins 20 * 1 Jul 2010 Roller feeders 10 * 1 Jul 2010 Table feeders 10 * 1 Jul 2010 Vibrating feeders 10 * 1 Jul 2010 Weigh feeders 10 * 1 Jul 2010 Plate mill assets: Cold levellers (incorporating motor, gearbox spindles, hydraulic traverse cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) 30 * 1 Jul 2010 De-scaling boxes (incorporating sprays, mechanicals, control valves pipe work after isolation valves, de-scaling box table rolls, tables, chains, covers, side guides and covers) 10 * 1 Jul 2010 Edgers (incorporating motors, hydraulic controls, mechanical controls, anvil (carryover table), hand rails and walkways) 20 * 1 Jul 2010 Furnace entry skids 20 * 1 Jul 2010 Furnaces (incorporating slab pushers, bumpers, pyrometers, off takes from king valve to outlets and all structures and equipment from after entry skids up to and including circular apron skids) 20 * 1 Jul 2010 Hot levellers (incorporating motors, gearboxes, spindles, rolls, leveller AGC capsules, screws, crowning device, de-scaling header and valves) 20 * 1 Jul 2010 Inter-roll stand cooling sprays 15 * 1 Jul 2010 Reversing finishing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Reversing roughing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Rope driven cooling transfer bed 20 * 1 Jul 2010 Shears (including crop, divide, scrap, rotary trim, guillotine and end shears) 20 * 1 Jul 2010 Slab sizing systems (incorporating side guard measuring devices and stands, slab sizing unit supports, cameras and light banks) 5 * 1 Jul 2010 Turnover inspection table (incorporating barriers and hydraulics) 20 * 1 Jul 2010 Walking beam cooling beds (incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics) 20 * 1 Jul 2010 Primary metal product casting assets: Continuous casting machines (incorporating turrets, tundishes (incorporating lids and cassettes), tundish cars, moulds, dummy bars, segments, oscillators, rolls, water sprays, hydraulics, motors and gearboxes): Billet casters 17 * 1 Jul 2010 Combination casters 17 * 1 Jul 2010 Slab casters 17 * 1 Jul 2010 Cooler transfer arms (incorporating motors, gearboxes and drive shafts) 17 * 1 Jul 2010 Crop removal machines 20 * 1 Jul 2010 Cut to length machines and torch cutters 15 * 1 Jul 2010 De-burring machines (incorporating fixed drives) 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 15 * 1 Jul 2010 Dedusting ducts and mains 15 * 1 Jul 2010 Steam exhaust fans 10 * 1 Jul 2010 Hydraulic shears 17 * 1 Jul 2010 Materials handling assets: Conveyor systems (including structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Mould powder bins 23 * 1 Jul 2010 Screw feeders 15 * 1 Jul 2010 Scarfing machines (incorporating catenary system of hoses, power supply cables and support structures) 20 * 1 Jul 2010 Slab or billet cooler tanks (incorporating grid stands) 30 * 1 Jul 2010 Slab or billet marking machines 17 * 1 Jul 2010 Transfer beds 17 * 1 Jul 2010 Up-enders (including hydraulics) 17 * 1 Jul 2010 Walking beam cooling beds and run out tables 17 * 1 Jul 2010 Water treatment assets: Basins and ponds 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Gravel and sand filters 25 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Pipelines: Water pipelines 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps: Water pumps 10 * 1 Jul 2010 Chemical dosing pumps 5 * 1 Jul 2010 Skimmers and scrapers 15 * 1 Jul 2010 Tanks: Sludge, chemical storage and dosing tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Rod, bar, structural and rail mill assets: Controlled tempering quenching cars 10 * 1 Jul 2010 Cut to length machines 17 * 1 Jul 2010 De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) 10 * 1 Jul 2010 Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Furnace charging skids 20 * 1 Jul 2010 Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Shears (incorporating motors and drives) 17 * 1 Jul 2010 Stacker/bundlers 12 * 1 Jul 2010 Straighteners 20 * 1 Jul 2010 Walking beam cooling beds 20 * 1 Jul 2010 Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Sinter making assets: Cooler assets: Cooler fans 10 * 1 Jul 2009 Coolers (incorporating pan conveyors and drives) 25 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Activated carbon packed bed filters 15 * 1 Jul 2009 Dedusting fans 10 * 1 Jul 2009 Electrostatic precipitators and scraper chains 20 * 1 Jul 2009 Waste gas collector mains and ducts 20 * 1 Jul 2009 Feed sequence assets: Feed rolls 7 * 1 Jul 2009 Mixing and rolling drums 30 * 1 Jul 2009 Materials handling assets: Belt weighers 5 * 1 Jul 2009 Bins: Coke bins 15 * 1 Jul 2009 Ore bins 23 * 1 Jul 2009 Sinter bins 17 * 1 Jul 2009 Chutes 15 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 17 * 1 Jul 2009 Feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Sinter 17 * 1 Jul 2009 Weigh feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Strand assets: Ignition furnaces (incorporating associated air and gas mains) 15 * 1 Jul 2009 Preheat hoods (incorporating waste heat recovery fans and mains) 7 * 1 Jul 2009 Spike roll crushers (incorporating bogey flex, electric motors, primary gearboxes, fluid couplings, grillage bars and crash decks) 10 * 1 Jul 2009 Strand structures and drives (including conveyors, wind legs and dust troughs) 20 * 1 Jul 2009 Water treatment assets: Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2009 Steel railway track product manufacturing assets: Steel railway clip manufacturing assets: Anti-corrosion dip tanks 20 * 1 Jul 2011 Coil transfer arms (incorporating motors, gearboxes and drive shafts) 15 * 1 Jul 2011 End spades 20 * 1 Jul 2011 Gas temper furnaces 20 * 1 Jul 2011 Induction heaters 20 * 1 Jul 2011 Noise reduction enclosures 30 * 1 Jul 2011 Presses 20 * 1 Jul 2011 Quench systems (incorporating heat exchangers, transfer arms, tanks, pipes and pumps) 20 * 1 Jul 2011 Shears 20 * 1 Jul 2011 Tooling 15 * 1 Jul 2011 Transfer systems (incorporating flat bed transfer table) 30 * 1 Jul 2011 Quality control test rigs 30 * 1 Jul 2011 Materials handling assets: Conveyor systems 20 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Racks for storage 20 * 1 Jul 2011 Weigh scales 15 * 1 Jul 2011 Water treatment assets: Cooling towers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Steel railway sleeper manufacturing assets: Crop shear and presses 20 * 1 Jul 2011 Form presses 20 * 1 Jul 2011 Punch presses 20 * 1 Jul 2011 Steel strip metallic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Air knife assemblies 13 * 1 Jul 2010 Crop shears 17 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Horizontal air coolers (incorporating ducting fans and nozzles) 15 * 1 Jul 2010 Horizontal furnaces 20 * 1 Jul 2010 Levellers (incorporating gearboxes and drives) 15 * 1 Jul 2010 Metal coating pots 15 * 1 Jul 2010 Passivators (incorporating tanks and pumps) 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Pot hardware (incorporating zinc roll frames and roll assemblies) 13 * 1 Jul 2010 Pre melt pots 5 * 1 Jul 2010 Quench systems (incorporating rolls, spray bars and tanks) 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Resin coaters 15 * 1 Jul 2010 Scrapers 13 * 1 Jul 2010 Skin conditioning mills (incorporating entry and exit tension rolls) 20 * 1 Jul 2010 Steering rolls and bridles (incorporating motors, gearboxes and rolls) 15 * 1 Jul 2010 Vertical air coolers (incorporating ducting, fans and motors) 15 * 1 Jul 2010 Vertical preheat furnaces 15 * 1 Jul 2010 Welders 17 * 1 Jul 2010 Steel strip organic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Banders 15 * 1 Jul 2010 Branders 10 * 1 Jul 2010 Chemical rinsing, cleaning and pre-treatment assets 15 * 1 Jul 2010 Cooler and cooling assets 15 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Finishing assets 15 * 1 Jul 2010 Inspection assets 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Primer and main coaters 13 * 1 Jul 2010 Quench systems 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Shears 15 * 1 Jul 2010 Stitchers 17 * 1 Jul 2010 Tin-plating mill assets: Accumulators and loopers 17 * 1 Jul 2011 Acid and alkaline cleaning baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011 Batch annealing assets: Annealing furnaces 6 * 1 Jul 2011 Bases 4 * 1 Jul 2011 Convector plates 4 * 1 Jul 2011 Inner covers 4 * 1 Jul 2011 Cold reduction mills 20 * 1 Jul 2011 Continuous annealing furnaces 15 * 1 Jul 2011 Crop shears 15 * 1 Jul 2011 Dryers 15 * 1 Jul 2011 Electro plating baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011 Pickling tanks (including scrubbing units and rolls and electrical grids) 13 * 1 Jul 2011 Preheat furnaces 20 * 1 Jul 2011 Recoilers, bridles and uncoilers 15 * 1 Jul 2011 Rinse tanks 15 * 1 Jul 2011 Side trimmers 15 * 1 Jul 2011 Temper mills 20 * 1 Jul 2011 Tension control system (including steering) 10 * 1 Jul 2011 Welders 17 * 1 Jul 2011 Alumina production (21310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): Bauxite crushing and handling assets: Conveyors 30 * 1 Jan 2003 Crushing assets 30 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Stockpile reclaimers, stackers and stacker/reclaimers 30 * 1 Jan 2003 Train loading assets (including conveyors, product bins and towers) 30 * 1 Jan 2003 Bauxite residue disposal assets: Initial containment areas 20 1 Jan 2001 Mudlakes 10 1 Jan 2001 Calcination assets: Calciners and kilns 25 * 1 Jan 2003 Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) 30 * 1 Jan 2003 Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) 30 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) 30 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) 15 * 1 Jan 2003 Pipework (including slurry pipes) 30 * 1 Jan 2003 Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) 30 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets (including switchgear and transformers) 30 * 1 Jan 2003 Aluminium smelting (21320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Anode baking assets (including crucibles and furnaces) 20 * 1 Jan 2003 Anode (green) pasting assets: Crushing assets 30 * 1 Jan 2003 Mixing and forming assets 15 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) 20 * 1 Jan 2003 Compressors 20 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Cranes and gantries (including cell tending machines) 20 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Materials handling assets: Anode transport vehicles and hot metal carriers 10 * 1 Jan 2003 Generally (including conveyors, silos and stockpile reclaiming assets) 30 * 1 Jan 2003 Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) 20 * 1 Jan 2003 Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) 25 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets: Generally (including switchgear and transformers) 30 * 1 Jan 2003 Rectiformers 20 * 1 Jan 2003 Non-ferrous metal casting (21410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal casting assets (non-ferrous eg aluminium, brass and magnesium): Cooling assets (including tables, conveyors, towers) 15 * 1 Jan 2004 Deodorising machines/fume extraction systems 15 * 1 Jul 2013 Die casting machines (including high pressure, low pressure and gravity type machines) 15 * 1 Jan 2004 Die tools (moulds used for casting) 4 * 1 Jan 2004 Heating assets: Degassing assets 5 * 1 Jan 2004 Furnaces (including dosing, holding and melting) 15 * 1 Jan 2004 Heat treatment baskets 5 * 1 Jan 2004 Heat treatment ovens 20 * 1 Jan 2004 Ingot pre-heaters 20 * 1 Jan 2004 Quenching tanks 20 * 1 Jan 2004 Impregnation machines 10 * 1 Jul 2013 Machining/finishing assets: Blast machines (including shot, sand, bead) 20 * 1 Jan 2004 CNC lathes 10 * 1 Jan 2004 CNC machining centres 10 * 1 Jan 2004 CNC milling machines 10 * 1 Jan 2004 Drilling machines 15 * 1 Jan 2004 Linishing belt machines 10 * 1 Jan 2004 Trim presses (hydraulic type and crank type) 15 * 1 Jan 2004 Trim tools used in trim press machines 4 * 1 Jan 2004 Vibrating machines (including rumbling and knock out machines 10 * 1 Jan 2004 Materials handling conveyors 10 * 1 Jan 2004 Molten metal transfer ladles 3 * 1 Jan 2004 Paint line conveyors 15 * 1 Jan 2004 Robots 10 * 1 Jan 2004 Sand casting assets: Core boxes 4 * 1 Jan 2004 Core making machines (core blowers) 15 * 1 Jan 2004 Gas generators for sand curing 15 * 1 Jan 2004 Sand core dies 7 * 1 Jul 2013 Sand core making machines 15 * 1 Jul 2013 Testing assets: Co-ordinate measurement machines 10 * 1 Jan 2004 Leak and pressure testing machines 4 * 1 Jan 2004 Spectrometers 10 * 1 Jan 2004 X-ray machines 15 * 1 Jan 2004 Tinsmiths' plant 20 1 Jan 2001 Fabricated metal product manufacturing (22100 to 22990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Galvanising plant 10 1 Jan 2001 Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Nail manufacturing plant 20 1 Jan 2001 Saw-making plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Steel coil roll forming, slitting and blanking and sheet metal forming (22210 to 22290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Steel coil blanking or shear line assets: Coil cars (including stationary coil cars) 15 * 1 Jul 2012 Cut to length shears and guillotines 15 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 Grip feeders 10 * 1 Jul 2012 Levellers 15 * 1 Jul 2012 Meter wheels 7 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Scissor lifts 15 * 1 Jul 2012 Stackers 15 * 1 Jul 2012 Steel coil roll forming assets: Auto banders 10 * 1 Jul 2012 Closed section induction welders 15 * 1 Jul 2012 Closed section laser welders 10 * 1 Jul 2012 CNC laser cutting units 10 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil joining welding units 15 * 1 Jul 2012 Coil levellers and straighteners 15 * 1 Jul 2012 Coil magazines 15 * 1 Jul 2012 Coil tilters 15 * 1 Jul 2012 Coil tilting coil cars 15 * 1 Jul 2012 Control systems assets: Motion controllers 10 * 1 Jul 2012 Programmable logic controllers (PLCs) 10 * 1 Jul 2012 Potentiometers 5 * 1 Jul 2012 Variable speed drives (VSDs) 10 * 1 Jul 2012 Control systems (including roll former control systems (incorporating end coders), de-coiler/un- coiler control systems and snubber control systems) 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Embossing units 5 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 In-line presses and punches 15 * 1 Jul 2012 In-line printers and labellers 7 * 1 Jul 2012 Metal saws: Band saws 10 * 1 Jul 2012 Rotary cut off saws 10 * 1 Jul 2012 Roll former tooling 8 * 1 Jul 2012 Roll formers (incorporating entry guides, fixed and height adjustable pinch rollers, drive motor and gearboxes, base and power supply unit): Fixed 15 * 1 Jul 2012 Mobile 10 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Shears and guillotines 15 * 1 Jul 2012 Snubbers (incorporating drives, motors and gearboxes) 15 * 1 Jul 2012 Strip lubricators 10 * 1 Jul 2012 Support assets: Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Engineering workshop assets: CNC and NC lathes 10 * 1 Jul 2012 Drilling machines 10 * 1 Jul 2012 Keyway broaching presses 15 * 1 Jul 2012 Guard lights (incorporating red eye guard lights and stands) 7 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Spreader bars 10 * 1 Jul 2012 Manual strapping machines 7 * 1 Jul 2012 Measuring assets (including micrometers, protractors, tapes, and vernier callipers) 7 * 1 Jul 2012 Perimeter fencing 15 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Stackers (drop and suction) 15 * 1 Jul 2012 Stretch wrappers 10 * 1 Jul 2012 Tunnel guarding (including safety cages) 15 * 1 Jul 2012 Steel coil slitting assets: Anti-flutter rolls 10 * 1 Jul 2012 Auto banders (incorporating conveyors, strapping heads, coil lift systems, strapping dispensers, accumulators and controls) 10 * 1 Jul 2012 Carryover tables 15 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil stacking systems 20 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 De-coiler/un-coiler edge guides 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Downenders (incorporating conveyors, hydraulics and controls) 20 * 1 Jul 2012 Entry and exit coil carousels/capstans 20 * 1 Jul 2012 Entry shears 15 * 1 Jul 2012 Exit edge guides 10 * 1 Jul 2012 Exit feed up units (incorporating deflector and lift rolls, shears, separators, tables and traverse drives) 20 * 1 Jul 2012 Exit turnstile/coil stackers 20 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Magnet cranes 20 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Main hydraulic power pack (incorporating interconnecting pipe work to valve stands) 15 * 1 Jul 2012 Pallet conveyor monorails 10 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Perimeter guarding 15 * 1 Jul 2012 Pinch rollers/breakers 20 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Re-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers, and brakes) 15 * 1 Jul 2012 Scrap baller 15 * 1 Jul 2012 Scrap chopper bins and carriages 20 * 1 Jul 2012 Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Scrap choppers 20 * 1 Jul 2012 Separator blades 10 * 1 Jul 2012 Slitter tooling (incorporating blades, rubbers and spacers) 5 * 1 Jul 2012 Slitting head building stations (incorporating rotating rigs) 20 * 1 Jul 2012 Slitting head entry side guides 10 * 1 Jul 2012 Slitting heads (incorporating electric motors, gearboxes and drive shafts) 15 * 1 Jul 2012 Tension units (incorporating entry and exit quadrants, rolls, separators, drag pads, motors, gearboxes and drives) 15 * 1 Jul 2012 Weighing scales (incorporating load cells and controls) 20 * 1 Jul 2012 Steel sheet metal forming assets: Blankers 15 * 1 Jul 2012 Brake presses 20 * 1 Jul 2012 CNC multi head combined slitter/blankers 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Folders 10 * 1 Jul 2012 Guillotines 15 * 1 Jul 2012 Mini slitters 15 * 1 Jul 2012 Boiler, tank and other heavy gauge metal container manufacturing (22310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sheet metal tanks manufacturing assets: Band saws 5 * 1 Jul 2012 Coil holders 10 * 1 Jul 2012 Curving rollers 10 * 1 Jul 2012 Drilling machines (including bench and radial drills) 5 * 1 Jul 2012 Gang and turret punching machines 15 * 1 Jul 2012 Hand tools 5 * 1 Jul 2012 Hoists: Electric 5 * 1 Jul 2012 Hydraulic 15 * 1 Jul 2012 Hooks (including c-hooks and slinger hooks) 5 * 1 Jul 2012 Jib cranes 15 * 1 Jul 2012 Laser cutters 7 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Pallet jacks 10 * 1 Jul 2012 Plate grabs 5 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Riveting machines 15 * 1 Jul 2012 Shears: Hand-held type 3 * 1 Jul 2012 Guillotine type 15 * 1 Jul 2012 Spreader bars 15 * 1 Jul 2012 Trolleys 5 * 1 Jul 2012 Welders 5 * 1 Jul 2012 Motor vehicle manufacturing (23110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): Ancillary and support assets: Air compressors 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts) - see Table B Warehouse and distribution centre equipment and machines Brake hose cleaning machines 10 * 1 Jul 2011 Calibration assets 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2011 Dust and fume extraction assets: Fixed extraction systems (incorporating ducting, extraction arms etc) 15 * 1 Jul 2011 Mobile 7 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Glycol and water mixing plant assets 15 * 1 Jul 2011 Hose reels 7 * 1 Jul 2011 Power supply assets (including generators) - use any relevant determinations made for Power supply assets in Table B Racks and shelving 20 * 1 Jul 2011 Stillages, storage bins tote boxes and trolleys 15 * 1 Jul 2011 Storage tanks: Fuel storage tanks 20 * 1 Jul 2011 Gas storage tanks (including argon, compressed natural gas (CNG) and nitrogen gas storage tanks) 30 * 1 Jul 2011 Lubricant storage tanks 20 * 1 Jul 2011 Tooling: Dies (for press brakes) 12 * 1 Jul 2011 Jigs and fixtures 7 * 1 Jul 2011 Moulds (including fibreglass moulds) 7 * 1 Jul 2011 Vehicle platforms and runways (used in wheel alignment etc) 20 * 1 Jul 2011 Ventilation fans 20 * 1 Jul 2011 Waste oil collection and storage assets 10 * 1 Jul 2011 Waste water treatment assets: Meters 5 * 1 Jul 2011 Pipework 15 * 1 Jul 2011 Pumps 12 * 1 Jul 2011 Separators 15 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Water demineralising plant assets (including containers, pipework, pumps and reverse osmosis assets) 15 * 1 Jul 2011 Weighers: Fixed (weighbridges) 20 * 1 Jul 2011 Mobile 10 * 1 Jul 2011 Assembly and body shop assets: Adhesive mixing and dispensing assets 15 * 1 Jul 2011 Alignment, positioning and verification assets: Axle and frame alignment assets (including frame presses) 15 * 1 Jul 2011 Computer and laser based contact and non- contact devices (including 'Faro arms') 10 * 1 Jul 2011 Dumpy levels 7 * 1 Jul 2011 Coupling machines 15 * 1 Jul 2011 Power tool and rivet gun power packs and rigs 15 * 1 Jul 2011 Power tools: Nut runners (including cables and controllers) 7 * 1 Jul 2011 Others (including angle grinders, fastening tools, hand operated saws, rivet guns etc) - see Table B Power tools, hand tools Sawing machines (including aluminium cutting saws, bandsaws and cold saws) 12 * 1 Jul 2011 Welding assets: Automatic stud well bowl feeder units 10 * 1 Jul 2011 Hand held and portable spot welders (including transformers) 10 * 1 Jul 2011 MIG welders 15 * 1 Jul 2011 Stud welding machines 15 * 1 Jul 2011 TIG welders 15 * 1 Jul 2011 Vertical electric welders (pedestal welders) 15 * 1 Jul 2011 Welding reels 7 * 1 Jul 2011 Handling assets: Conveyors: Floor and in-floor conveyors (including belt conveyors, skid conveyors, skillet conveyors, slat conveyors, turntables etc) 15 * 1 Jul 2011 Monorails and overhead conveyors 20 * 1 Jul 2011 Cranes (including gantry cranes, overhead cranes and turnover cranes) 25 * 1 Jul 2011 Elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 66400), Elevating work platforms (EWPs) Forklift trucks (including pallet jacks, pallet stackers and reach trucks) - see Table B Forklifts Mobile hoists/floor cranes (including engine and radiator hoists) 15 * 1 Jul 2011 Pushers, rollers and tug units 10 * 1 Jul 2011 Vehicle hoists/lifters (including column lifters and post hoists) 25 * 1 Jul 2011 Paint shop assets: Booths and ovens: Generally (including baking/curing ovens, paint mixing booths/rooms, pre-treatment/sanding booths and wash down booths including cab degreasers) 20 * 1 Jul 2011 Spray booths and combination spray booth baking ovens 15 * 1 Jul 2011 Dip tank electro coating assets (including alkaline cleaner tanks, electro application tanks, surface conditioner tanks and water rinse tanks) 15 * 1 Jul 2011 Infrared paint dryers 7 * 1 Jul 2011 Paint proportioning assets: Electronic component proportioning systems 10 * 1 Jul 2011 Paint tinting and colour blending machines 5 * 1 Jul 2011 Press shop assets: Bending machines: Chassis rail/frame bending machines 20 * 1 Jul 2011 Folders (including pan brakes) 20 * 1 Jul 2011 Press brakes (brake presses) 25 * 1 Jul 2011 Tube benders 12 * 1 Jul 2011 Chassis rail drilling/punching machines: Chassis rail processing machines (incorporating drilling and profiling) 20 * 1 Jul 2011 Punching machines 20 * 1 Jul 2011 CNC milling machines 10 * 1 Jul 2011 CNC routing machines 10 * 1 Jul 2011 Drilling machines (bench drills, pedestal drills and pillar drills) 12 * 1 Jul 2011 Guillotine shears 20 * 1 Jul 2011 Lathes: CNC lathes 10 * 1 Jul 2011 Conventional or non-CNC lathes 15 * 1 Jul 2011 Plasma cutters 15 * 1 Jul 2011 Scribing and number stamping machines (including chassis number scribing/stamping machines and vehicle identification number stamping machines) 10 * 1 Jul 2011 Trim and final shop assets: Air conditioning charging units 10 * 1 Jul 2011 Brake testing units 20 * 1 Jul 2011 Bus and truck wash assets - see Table A Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets Electrical systems testing assets 15 * 1 Jul 2011 Fluid filling assets: Fluid filling machines (including coolant, fuel, lubrication and power steering fluid filling machines) 10 * 1 Jul 2011 Urea dispensing systems (incorporating intermediate bulk containers, hose reels, meters and pumps) 10 * 1 Jul 2011 Headlight aiming equipment 10 * 1 Jul 2011 Torque testing machines (including chassis dynamometers and engine dynamometers) 12 * 1 Jul 2011 Wheel alignment assets: Wheel alignment lasers 4 * 1 Jul 2011 Wheel alignment systems (incorporating alignment machines housing computer hardware and software, probes and sensors) 15 * 1 Jul 2011 Metal stamping and blanking assets: Ancillary assets (including building and services assets): Air compressors 15 * 1 Jul 2012 Air dryers 10 * 1 Jul 2012 Generally (including air conditioning assets, air cooling assets, fencing (removable), fire control and alarm assets, power supply assets) - use any applicable determination in Table B Steelwork structures (including access and storage platforms, bollards, ladders etc) 15 * 1 Jul 2012 Blanking and stamping press assets: Presses (including production presses and production supporting presses such as die spotting presses, tryout presses etc) 15 * 1 Jul 2012 Support assets (including decoilers, loaders, unloaders, pallet transfer, sheet feeders, crane savers etc) 15 * 1 Jul 2012 Die change over assets (die trailers, die trucks, die trolleys etc) 15 * 1 Jul 2012 Die racks 15 * 1 Jul 2012 Dies (stamping dies) 7 * 1 Jul 2012 Inspection and measuring assets (including accelerometers, accuracy measurement tools, desktop friction and wear testers, dualscopes and measuring and evaluation machines generally) 10 * 1 Jul 2012 Maintenance workshop and tool room assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Cutting machines (including gas cutters and plasma cutting machines) 10 * 1 Jul 2012 Exhaust fans 10 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Hand tools (including portable power tools, sealer guns and spray guns) 3 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks etc) 15 * 1 Jul 2012 Lifting equipment (including vertical elevators and hoists) 15 * 1 Jul 2012 Maintenance machines and tool room assets generally (including boring machines, folding machines, grinding machines, guillotines, hydraulic benders and presses, lapping machines, lathes, milling machines, NC machines and pipe threaders) 15 * 1 Jul 2012 Measuring assets (including height gauges, micrometers, surface measuring machines and vernier calipers) 10 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (including ARC welders, MIG welders and TIG welders) 10 * 1 Jul 2012 Pallets 10 * 1 Jul 2012 Production control systems 10 * 1 Jul 2012 Robots (including press tending robots, press transfer robots and pressed parts rack loading robots) 10 * 1 Jul 2012 Scrap metal baling assets (including balers and conveying systems) 15 * 1 Jul 2012 Steel coil and steel sheet handling assets: Automated guided vehicles (AGVs) (used in blank/stamped parts handling) 10 * 1 Jul 2012 Coil loaders (including hydraulic carts, lift tables and platforms) 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Forklifts - see Table B Overhead cranes and hoists 20 * 1 Jul 2012 Steel coil and steel sheet processing assets: Blank/sheet turnover machines 15 * 1 Jul 2012 Destacking/stacking machines 10 * 1 Jul 2012 Washing machines 10 * 1 Jul 2012 Motor car engine assembly and manufacturing assets: Ancillary and support assets: Air compressors 15 * 1 Jul 2012 Air curtains 10 * 1 Jul 2012 Control systems (including mimic panels) 10 * 1 Jul 2012 Cooling water supply assets (including cooling towers, storage tanks and water conditioning/dosing assets) 15 * 1 Jul 2012 Dust and fume extraction assets (including ducting, extraction fans, hoppers etc) 15 * 1 Jul 2012 Engine lubrication storage, filtration and feed plant assets 15 * 1 Jul 2012 Engine pallets 10 * 1 Jul 2012 Lighting (production) 15 * 1 Jul 2012 Racks, shelving, stands and tables generally 15 * 1 Jul 2012 Robots generally (including assembly robots, gantry robots and pick and place robots etc) 10 * 1 Jul 2012 Safety assets generally (including guarding, matting, railing etc, where separately identifiable and not incorporated into an existing asset) 10 * 1 Jul 2012 Stillages, storage bins, tote boxes and trolleys 10 * 1 Jul 2012 Swarf and machining line coolant separation and refrigeration systems (incorporating coolant circulation pumps and tanks, outfeed extractors, refrigeration chiller packs, separators and swarf tote excavators) 15 * 1 Jul 2012 Tooling assets: Electronic and laser tool pre-setting and setting machines (including coordinate measurement machines) 10 * 1 Jul 2012 Tooling (for drills, lathes, mills etc) 3 * 1 Jul 2012 Engine assembly and engine component sub- assembly assets: Adhesive application assets used in form-in- place gasket systems etc (including adhesive unloading equipment and robots) 10 * 1 Jul 2012 Assembly and sub-assembly assets generally (including assembly machines, balancing machines, bearing shell detection assets, crank and piston spin test machines, oil filling machines etc) 10 * 1 Jul 2012 Coding assets (including automated ink or spray jet coders and automated pin coding stamping machines) 10 * 1 Jul 2012 Nut runner assets: Automated nut runner and fastening systems (incorporating cables and controllers, and including bolt torquing robots) 10 * 1 Jul 2012 Manually operated nut runners (pre-torque applications etc) 5 * 1 Jul 2012 Power tools generally 3 * 1 Jul 2012 Engine component machining line assets (including broaching machines, deburring machines, gauging machines, honing machines, leak testing machines, machining centres, pallet loading systems, surface grinding machines, transfer machines, washing machines etc) 15 * 1 Jul 2012 Engine function testing assets (including cold test machines, engine dynamometers, engine ignition testing machines and hot test machines) 10 * 1 Jul 2012 Handling assets: Conveyors: Elevating conveyors (including engine block elevating conveying assets etc) 15 * 1 Jul 2012 Floor and in-floor standalone conveyors (including belt conveyors, infeed and outfeed conveyors) 15 * 1 Jul 2012 Monorails and overhead conveyors 15 * 1 Jul 2012 Cranes and hoists (including bridge cranes, gantry cranes, overhead cranes and turnover cranes) 20 * 1 Jul 2012 Lifting fixtures, magnets, slings etc 10 * 1 Jul 2012 Quality control assets generally (including cylinder head thickness testers, digital torque wrenches, gauges, inspection equipment generally, measuring equipment generally, microscopes, scales, scanners, testing equipment generally, thermometers, vibration meters etc) 10 * 1 Jul 2012 Toolroom assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Degreasing plant systems (incorporating float valves, hoists, monorails, pumps etc) 15 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks) 15 * 1 Jul 2012 Tool grinding and maintenance machines (including boring machines, broach sharpening machines, grinding machines, guillotines, lapping machines, milling machines, toolroom lathes etc) 15 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (ARC welders, MIG welders etc) 10 * 1 Jul 2012 Waste treatment assets: Laboratory equipment (including balancers, chart recorders, dryers, pH sampling devices, rotameters and simulators etc) 10 * 1 Jul 2012 Meters and sensors (including chart recorders, dosing meters, level meters, level sensors and pH method meters and sensors etc) 10 * 1 Jul 2012 Pumps (including dosing pumps, recirculation pumps etc) 10 * 1 Jul 2012 Tanks and pools (including recycling tanks, sludge tanks and pools, storage tanks etc) 20 * 1 Jul 2012 Waste treatment assets generally (including dosing systems, flotation waste treatment systems, heaters, oil removing systems, skimmers and sludge presses etc) 15 * 1 Jul 2012 Motor vehicle manufacturing plant (not listed elsewhere): Basic machinery 10 1 Jan 2001 Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work- holding tools) 3 1 Jan 2001 Non-ferrous metal casting assets - see Table A Non-ferrous metal casting (21410) Motor vehicle body and trailer manufacturing (23120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus vehicle body assembly assets (on supplied motor and chassis) - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Truck body manufacturing assets - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Other motor vehicle parts manufacturing (23190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal stamping and blanking assets - see Table A Motor vehicle manufacturing (23110), metal stamping and blanking assets Piston ring manufacturing plant: Engineering works plant 20 1 Jan 2001 Motors 20 1 Jan 2001 Overhead gear, equipment, belting etc 20 1 Jan 2001 Precision machines 13 ⅓ 1 Jan 2001 Railway rolling stock manufacturing and repair services (23930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assembly assets: Access and assembly platforms 15 * 1 Jul 2014 Alignment assets (including gearbox alignment assets) 10 * 1 Jul 2014 Bearing puller assets 10 * 1 Jul 2014 Blast chamber assets (incorporating shot recovery systems) 10 * 1 Jul 2014 Cutting assets (including plate profilers, profile cutters and saws) 10 * 1 Jul 2014 De-coiling assets 15 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Foam filling station assets 10 * 1 Jul 2014 Furnaces and ovens (including ladles and stress relief ovens) 20 * 1 Jul 2014 Jigs (including rollover jigs and lifting jigs) 15 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Milling machines (including gantry) 20 * 1 Jul 2014 Pipe and tube bending assets 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Riveting assets 5 * 1 Jul 2014 Specialised hydraulic tool assets 10 * 1 Jul 2014 Stretch formers 10 * 1 Jul 2014 Sweeping assets 10 * 1 Jul 2014 Turning assets 10 * 1 Jul 2014 Wash bay assets 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wire cutting and stripping assets 10 * 1 Jul 2014 Handling assets: Cranes (including overhead gantry cranes) 25 * 1 Jul 2014 Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) 20 * 1 Jul 2014 Pallet lifters 10 * 1 Jul 2014 Scissor lifts 10 * 1 Jul 2014 Maintenance and refurbishment assets: Boring assets 10 * 1 Jul 2014 Cutting assets (including guillotines, plasma cutters and profilers) 15 * 1 Jul 2014 Detecting assets (including flaw detectors) 10 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Grinding and milling assets 20 * 1 Jul 2014 Hydraulic drop and work tables 10 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) 15 * 1 Jul 2014 Portable presses (including hydraulic power presses) 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Tanks (including washing and water tanks) 20 * 1 Jul 2014 Vacuum assets 10 * 1 Jul 2014 Washing assets (including bearing and bogie washers) 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wheel condition monitoring systems 7 * 1 Jul 2014 Support assets: Cleaning assets (including high pressure cleaners) 5 * 1 Jul 2014 Compressed air system assets (including compressors, dryers and filters and receivers) 10 * 1 Jul 2014 Computer measuring and monitoring assets (including load and pressure indicators) 7 * 1 Jul 2014 Control system assets (including supervisory control and data acquisition (SCADA) systems and vehicle preparation systems) 10 * 1 Jul 2014 Cooling towers 15 * 1 Jul 2014 Dust and fume extraction system assets 15 * 1 Jul 2014 Electricity supply assets - see Table A Electricity supply (26100 to 26400) Fastening and riveting assets 5 * 1 Jul 2014 Fire prevention systems (incorporating fire protection systems and water tanks) 15 * 1 Jul 2014 Induction heaters 10 * 1 Jul 2014 Portable train weighing assets 10 * 1 Jul 2014 Pumps (including hydraulic pumps) 10 * 1 Jul 2014 Racking and storage assets 20 * 1 Jul 2014 Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles) 10 * 1 Jul 2014 Railway tracks - see Table A Rail freight and passenger transport services (47100 to 47200) Refrigerant recovery assets 10 * 1 Jul 2014 Traversers and turntables 20 * 1 Jul 2014 Vehicle progression systems assets (including rabbits) 10 * 1 Jul 2014 Waste water and effluent treatment assets 10 * 1 Jul 2014 Weighing assets for carriages and locomotives 20 * 1 Jul 2014 Testing assets: Bogie, brake and spring testing assets 10 * 1 Jul 2014 Cab test benches and CRC cable testing assets 5 * 1 Jul 2014 Earth testing assets 10 * 1 Jul 2014 Electrical testing assets (including multimeters) 10 * 1 Jul 2014 Post production testing assets (excluding weighing assets - see above in support assets): Water test facility assets (incorporating control systems, gantries, pipes, pumps etc) 10 * 1 Jul 2014 Other post production testing assets 5 * 1 Jul 2014 Test sheds for testing locomotives and other rolling stock 30 * 1 Jul 2014 Aircraft manufacturing and repair services (23940) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compression assets: Generally (including air compressors, air dryers and air receivers) (excluding portable air compressors) 13 * 1 Jul 2020 Portable: Reciprocating 7 * 1 Jul 2020 Rotary screw 10 * 1 Jul 2020 Aircraft testing and measurement equipment: Instrumentation, dynamometers and calibrating equipment (including testing equipment for engines, radios) 10 * 1 Jul 2020 Maintenance stands (including rigs and engine stands) 20 * 1 Jul 2020 Test cell tunnels 40 * 1 Jul 2020 Air start units 15 * 1 Jul 2020 Benches and tables 10 * 1 Jul 2020 Borescope equipment: Fixed probes 3 * 1 Jul 2020 Flexible probes 3 * 1 Jul 2020 Light source 5 * 1 Jul 2020 Video scopes 5 * 1 Jul 2020 Cabin pressurisation test units 15 * 1 Jul 2020 Carbon fibre cutters used in manufacturing 10 * 1 Jul 2020 Computer numerical control (CNC) machines 10 * 1 Jul 2020 Cranes (gantry and overhead) 25 * 1 Jul 2020 Degreasing machines (including washing machines) 7 * 1 Jul 2020 Elevating work platforms: Boom lifts 15 * 1 Jul 2020 Personnel lifts 10 * 1 Jul 2020 Scissor lifts 10 * 1 Jul 2020 Hand tools, manual (including screw drivers, spanners, wrenches) 10 * 1 Jul 2020 Hand tools, powered: 1 Jul 2020 Air 5 * 1 Jul 2020 Battery 3 * 1 Jul 2020 Electric 5 * 1 Jul 2020 Hydraulic power units (including hydraulic mules) 15 * 1 Jul 2020 Industrial autoclaves 30 * 1 Jul 2020 Industrial ovens 15 * 1 Jul 2020 Jacks 10 * 1 Jul 2020 Maintenance work platforms 20 * 1 Jul 2020 Measuring tools, manually operated (including vernier calipers, micrometers, depth gauges, tyre pressure gauges) 5 * 1 Jul 2020 Metal working precision machines (including automatic lathes, milling machines, jig borers) 10 * 1 Jul 2020 Mobile cranes 10 * 1 Jul 2020 Nitrogen carts 15 * 1 Jul 2020 Oxygen carts 15 * 1 Jul 2020 Racks 20 * 1 Jul 2020 Robots 10 * 1 Jul 2020 Sandblasters 7 * 1 Jul 2020 Sheet metal machines (including benders and folders, guillotines and roll formers) 15 * 1 Jul 2020 Tow bars 10 * 1 Jul 2020 Tow tractors: Generally (excluding remote controlled tugs) 20 * 1 Jul 2020 Remote controlled tugs 10 * 1 Jul 2020 Tyre bead breakers 15 * 1 Jul 2020 Welders - see Table B Welders Other transport equipment manufacturing n.e.c. (23990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Motor cycle building plant 10 1 Jan 2001 Photographic, optical and ophthalmic equipment manufacturing (24110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Optical lens grinding and contact lens manufacturing: CNC milling machines 7 * 1 Jul 2004 Combined surface generators and grinders and finers 10 * 1 Jul 2004 Deblocking and lens cleaning machines (including ultrasonic washers) 9 * 1 Jul 2004 Finers 10 * 1 Jul 2004 Finishing blockers 8 * 1 Jul 2004 Frame tracers 5 * 1 Jul 2004 Lap tools 10 * 1 Jul 2004 Layout blockers 8 * 1 Jul 2004 Lens coating machines 10 * 1 Jul 2004 Lens curing and drying ovens 10 * 1 Jul 2004 Lens edgers 7 * 1 Jul 2004 Lens tinting machines 8 * 1 Jul 2004 Lensmeters: Automated 5 * 1 Jul 2004 Manual 10 * 1 Jul 2004 Polishers 10 * 1 Jul 2004 Protective lacquering or surface saver taping machines 9 * 1 Jul 2004 Surface generators and grinders 10 * 1 Jul 2004 Surface lathes 8 * 1 Jul 2004 Other professional and scientific equipment manufacturing n.e.c. (24190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Watchmakers' plant 10 1 Jan 2001 Furniture and other manufacturing (25110 to 25990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Broom and brush manufacturing plant 13 ⅓ 1 Jan 2001 Furniture-making plant 13 ⅓ 1 Jan 2001 Jewellers' plant 10 1 Jan 2001 Umbrella manufacturers' plant: Cutting boards 10 1 Jan 2001 Lathes 13 ⅓ 1 Jan 2001 Motors 20 1 Jan 2001 ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) Electricity supply (26110 to 26400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electricity distribution: Control, monitoring, communications and protection systems 10 * 1 Jan 2002 Customer meters (incorporating load and time switches if fitted) 25 * 1 Jan 2002 Customer service mains or cable, above ground 40 * 1 Jan 2002 Customer service mains or cable, underground 50 * 1 Jan 2002 Distribution lines: Above ground (incorporating conductors; cross arms, insulators and fittings; poles - concrete, wood, steel or stobie; and transformers - pole or ground pad mounted) 45 * 1 Jan 2002 Combination of above ground and underground 47 ½ * 1 Jan 2002 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jan 2002 Distribution substations/transformers, pole or ground pad mounted 40 * 1 Jan 2002 Distribution zone substations (excluding control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Nightwatchman's lights 15 * 1 Jan 2002 Street lights 15 * 1 Jan 2002 Electricity generation: Ash and dust handling and disposal: Ash dams 20 * 1 Jan 2002 Ash slurry systems 15 * 1 Jan 2002 Conveyors 30 * 1 Jan 2002 Crushers 15 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Fuel supply and handling: On-site gaseous fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 On-site liquid fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 Solid fuels: Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30 * 1 Jan 2002 Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30 * 1 Jan 2002 On-site coal storage assets (including stacking and reclaiming assets) 30 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Quality control assets (including coal sampling assets and secondary crushers) 30 * 1 Jan 2002 Power generators: Co-generation: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Reciprocating engines, diesel fired 20 * 1 Jan 2002 Reciprocating engines, gas spark ignition 20 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Combined cycle: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Diesel or gas engine: Control and monitoring systems 15 * 1 Jan 2002 Diesel reciprocating engines 20 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas spark ignition reciprocating engines 20 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Gas turbine: Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Hydro-electric: Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical area 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Hydro turbines and generators 40 * 1 Jan 2002 Miscellaneous assets 40 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 40 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 35 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 40 * 1 Jan 2002 Solar: Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) 20 * 1 Jul 2011 Thermal: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Primary dust collection systems (incorporating electrostatic precipitators or baghouse filters) 30 * 1 Jan 2002 Solid fuel preparation assets (including fuel feeders and milling assets) 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam generators 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Wind: Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Wind turbines 20 * 1 Jan 2002 Power station civil and structural works: Chimney stacks: Concrete surrounds 30 * 1 Jan 2002 Steel flues 20 * 1 Jan 2002 Cooling towers (concrete or timber) 30 * 1 Jan 2002 Cooling water systems (excluding cooling towers and condensing assets) 30 * 1 Jan 2002 Power station buildings, to the extent that they form an integral part of plant 30 * 1 Jan 2002 Workshop machinery and tools 20 * 1 Jan 2002 Electricity transmission: Control, monitoring, communications and protection systems 12 ½ * 1 Jan 2002 Power transformers 40 * 1 Jan 2002 Transmission lines (incorporating conductors, insulators and towers) 47 ½ * 1 Jan 2002 Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Gas supply (27000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gas distribution: Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Low pressure (LP) gas storage holders 40 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services): Generally 50 *# 1 Jul 2002 Polyvinylchloride (PVC) pipelines 30 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Gas transmission: Compressor gas turbine (GT) drivers 20 * 1 Jul 2002 Compressor station assets 30 *# 1 Jul 2002 Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Gas pipeline LNG station assets 30 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines - transmission, spur or lateral 50 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Underground gas storage asset 40 *# 1 Jul 2002 Water supply (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used by irrigation water providers: Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 Assets used in water supply: Aerators and blowers 20 * 1 Jan 2005 Cathodic protection systems 20 * 1 Jan 2005 Chemical dosing pumps 25 * 1 Jan 2005 Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Raw water storage and supply assets: Bores 30 * 1 Jan 2005 Dam or weir intake structures 100 * 1 Jan 2005 Dams and weirs 100 * 1 Jan 2005 Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80 * 1 Jan 2005 Service connections: Water meters 20 * 1 Jan 2005 Valves: Generally 30 * 1 Jan 2005 Pressure reducing valves 25 * 1 Jan 2005 Water mains: being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Water supply control systems assets: Air scour flow meters, level sensors, transmitters and meters 10 * 1 Jan 2005 Chlorine analysers, mini labs, pH meters, turbidity analysers and meters 7 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Pressure sensors, transmitters and meters 10 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Water supply pumping station detention tanks 80 * 1 Jan 2005 Water treatment assets: Balance tanks 80 * 1 Jan 2005 Bore water treatment assets: Aerators and blowers 20 * 1 Jan 2005 Backwash pumps 25 * 1 Jan 2005 Batching tanks 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Drying beds 50 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Lime pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Lime silos 50 * 1 Jan 2005 Reactors 25 * 1 Jan 2005 Sludge thickeners 50 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical dosing systems 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Filtration tanks (incorporating scrapers) 80 * 1 Jan 2005 Flocculation tanks (incorporating scrapers) 80 * 1 Jan 2005 Inline mixers 15 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Raw water inlet screening systems 25 * 1 Jan 2005 Sludge treatment lagoons 50 * 1 Jan 2005 Wash water holding tanks 80 * 1 Jan 2005 Sewerage and drainage services (28120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical dosing pumps 25 * 1 Jan 2005 Dams: Lined earth dams 100 * 1 Jan 2005 Dam covers 20 * 1 Jan 2005 Effluent outfalls: Shoreline ocean 100 * 1 Jan 2005 Extended ocean 100 * 1 Jan 2005 River or estuary 100 * 1 Jan 2005 Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Sewage pump station assets: Detention tanks 80 * 1 Jan 2005 Overflow screens 25 * 1 Jan 2005 Sewage service connection assets: Low pressure pumps 25 * 1 Jan 2005 Vacuum pumps 25 * 1 Jan 2005 Sewage treatment assets: Air filtration systems 20 * 1 Jan 2005 Air scrubbers 10 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Grit removal assets 25 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Screenings removal assets 25 * 1 Jan 2005 Sludge processing assets: Anaerobic digesters 80 * 1 Jan 2005 Anaerobic digester gas handling and blowing systems 25 * 1 Jan 2005 Anaerobic digester heating systems 25 * 1 Jan 2005 Bio-filters 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Lime disinfection dosing units 25 * 1 Jan 2005 Sludge dewatering assets: Belt presses 15 * 1 Jan 2005 Centrifuges 20 * 1 Jan 2005 Screw conveyors 25 * 1 Jan 2005 Screw presses 20 * 1 Jan 2005 Sludge driers 20 * 1 Jan 2005 Sludge heating units 20 * 1 Jan 2005 Sludge thickening tanks (incorporating scrapers) 80 * 1 Jan 2005 Treatment assets: Primary treatment assets: Primary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Primary sedimentation lagoons 50 * 1 Jan 2005 Primary sedimentation tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Scum collection and transfer systems 25 * 1 Jan 2005 Secondary treatment assets: Biological nutrient removal (BNR) assets: Aerators and blowers 20 * 1 Jan 2005 BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) 80 * 1 Jan 2005 Mixers 25 * 1 Jan 2005 Secondary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Secondary treatment lagoons 50 * 1 Jan 2005 Secondary treatment tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Sequenced batch reactors 80 * 1 Jan 2005 Sludge aerators and blowers 80 * 1 Jan 2005 Tertiary treatment assets: Backwash air blowers 20 * 1 Jan 2005 Chlorine contact tanks 80 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Reverse osmosis assets: Fine screening systems 15 * 1 Jan 2005 Micro filtration units 15 * 1 Jan 2005 Reverse osmosis membrane filtration units 10 * 1 Jan 2005 UV disinfectors 25 * 1 Jan 2005 Water storage tanks 80 * 1 Jan 2005 Sewerage control systems assets: Chlorine residual analysers and pH meters 7 * 1 Jan 2005 Dissolved oxygen probes, level sensors, transmitters and meters 10 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) 80 * 1 Jan 2005 Valves: Generally 25 * 1 Jan 2005 Pressure reducing valves 30 * 1 Jan 2005 Solid waste collection services (29110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Domestic mobile bins (plastic) 10 * 1 Jul 2015 Industrial mobile rubbish bins (metal) 8 * 1 Jul 2015 Industrial mobile rubbish bins (plastic) 5 * 1 Jul 2015 Metal skips for hire 8 * 1 Jul 2015 Roll-on roll-off containers 10 * 1 Jul 2015 Stationary and portable compactor bins 8 * 1 Jul 2015 Bin delivery vehicle cranes/bin and skip lifters 10 * 1 Jul 2015 Compactors and collection bodies on trucks (including lifting arms) 8 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Garbage compactor trucks (excluding the compactor) 10 *# 1 Jul 2015 Hook lifts on truck body 10 * 1 Jul 2015 Truck hoists 20 * 1 Jul 2015 Washing assets (including pressure washers) 4 * 1 Jul 2015 Waste water treatment systems 10 * 1 Jul 2015 Waste treatment and disposal services (29210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Transfer stations and landfill operation assets: Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Bins generally (including metal bins) 7 * 1 Jul 2015 Compactor bins 6 * 1 Jul 2015 Mobile bins (including rubbish bins) 5 * 1 Jul 2015 Bulk fuel above ground tanks 20 * 1 Jul 2015 Bulldozers and drotts (including landfill compaction assets) 5 * 1 Jul 2015 CCTV and security systems 4 * 1 Jul 2015 Concrete crushing assets 15 1 Jul 2015 Dust and odour control assets 12 * 1 Jul 2015 Excavators and front end loaders 5 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts used in waste handling 5 * 1 Jul 2015 Forklifts not used in waste handling 11 * 1 Jul 2015 Gas capture assets: Extraction assets (including wells, laterals and headers, and condensate systems) 8 * 1 Jul 2015 Flare skid assets generally (including blowers, monitoring systems and flame arresters, but excluding flare stacks) 7 ½ * 1 Jul 2015 Flare stacks - continuous use 15 * 1 Jul 2015 Flare stacks - standby stacks 7 ½ * 1 Jul 2015 Monitoring systems (excluding wells) 5 * 1 Jul 2015 Off-site monitoring wells 15 * 1 Jul 2015 Green waste mulchers and shredders 7 * 1 Jul 2015 Hoppers 7 * 1 Jul 2015 Push pits 15 * 1 Jul 2015 Sweepers - road sweepers 10 * 1 Jul 2015 Transfer trailers 10 * 1 Jul 2015 Water treatment systems 10 * 1 Jul 2015 Weighbridges 15 * 1 Jul 2015 Waste remediation and materials recovery services (29220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Materials recovery facility (MRF) assets: Air compressors and receivers 7 * 1 Jul 2014 Balers 7 * 1 Jul 2014 Ballistic separators 10 * 1 Jul 2014 Bins: Bins generally (including metal bins) 7 * 1 Jul 2014 Compactor bins 6 * 1 Jul 2014 Mobile bins (including rubbish bins) 5 * 1 Jul 2014 Bunkers 10 * 1 Jul 2014 CCTV and security systems 4 * 1 Jul 2014 Chippers and shredders 7 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors and conveyor systems: Bounce conveyors and feeders 10 * 1 Jul 2014 Conveyors generally ((incorporating belt, drive, motors and supporting structure) including walking floor conveyors) 9 * 1 Jul 2014 Hand sort conveyors 10 * 1 Jul 2014 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 10 * 1 Jul 2014 Ducted air transfer system assets 10 * 1 Jul 2014 Dust collectors 12 * 1 Jul 2014 Eddy current separators 7 * 1 Jul 2014 Excavators and front end loaders 5 * 1 Jul 2014 Fans 10 * 1 Jul 2014 Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) 5 * 1 Jul 2014 Ferrous and magnetic separators 10 * 1 Jul 2014 Food separation and screening assets 10 * 1 Jul 2014 Forklifts 5 * 1 Jul 2014 Glass breakers and crushers 6 * 1 Jul 2014 Hoppers 7 * 1 Jul 2014 Leachate pumps and filters 10 * 1 Jul 2014 Lifting assets (including pallet jacks) 10 * 1 Jul 2014 Optical sorters 5 * 1 Jul 2014 Screen separators 10 * 1 Jul 2014 Sweepers and scrubbers 10 * 1 Jul 2014 Trommels (incorporating wheels, motors and gearboxes): Fixed 7 * 1 Jul 2014 Portable 7 * 1 Jul 2014 Vacuum extraction and cleaning assets 10 * 1 Jul 2014 Vibrating screen separators 10 * 1 Jul 2014 Waste compactors 9 * 1 Jul 2014 Weighbridges 15 * 1 Jul 2014 CONSTRUCTION (30110 to 32990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors: Compressors - reciprocating 7 * 1 Jul 2008 Compressors - rotary screw 10 * 1 Jul 2008 Backhoe loaders 9 * 1 Jul 2002 Bending machines (bar, angle or rod) 10 * 1 Jul 2008 Block and brick elevators (portable) 10 * 1 Jul 2008 Chain blocks, rod shears, jacks etc 13 ⅓ 1 Jan 2001 Compaction: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Buggies or dumpers (motorised) 5 1 Jan 2001 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifiers) 5 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shaft 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Hoppers, skips and hoist buckets 10 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 1 Jan 2001 Cranes (mobile): Light and medium 15 * 1 Jul 2002 Heavy (over 15.24 tonnes lift) 20 * 1 Jul 2002 Tower and hoists 10 1 Jan 2001 Dozers/front end loaders 9 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Formwork, beams and props, steel 10 * 1 Jul 2008 Hydraulic excavators 10 * 1 Jul 2002 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Mini excavators 8 * 1 Jul 2002 Motor graders 10 * 1 Jul 2002 Pavers 12 * 1 Jul 2002 Power supply assets: Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Profilers 10 * 1 Jul 2002 Pumps 10 1 Jan 2001 Road rollers 15 * 1 Jul 2002 Saws, bench and mitre, portable 7 * 1 Jul 2008 Scrapers 8 * 1 Jul 2002 Skid steer loaders 7 * 1 Jul 2002 Stabiliser recyclers 12 * 1 Jul 2002 Surveying assets (including levels) - see Table A Surveying and mapping services (69220) Telescopic handlers 10 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Track loaders 9 * 1 Jul 2002 Traffic management assets (use the relevant lives given under Table A Rental and hiring services (except real estate) (66110 to 66400), whether or not the assets are in fact hired or leased) Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Wheel loaders 8 * 1 Jul 2002 Winches 13 ⅓ 1 Jan 2001 Other heavy and civil engineering construction n.e.c. (31099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic welding machines (used at sea in construction of submarine pipelines) 10 1 Jan 2001 WHOLESALE TRADE (33110 to 38000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barcode readers/scanners - see Table B Warehouse and distribution centre equipment and machines Benches 15 * 1 Jul 2019 Dimensioning machines 15 * 1 Jul 2019 Ice making machines 8 * 1 Jul 2019 Intermediate bulk containers: Mild and stainless steel 15 * 1 Jul 2019 Others 8 * 1 Jul 2019 Lifting and handling assets: Elevating work platforms 10 * 1 Jul 2019 Forklifts - see Table B Warehouse and distribution centre equipment and machines Pallet conveyers - see Table B Warehouse and distribution centre equipment and machines Pallet jacks - see Table B Loading bay assets Picking and collating machines - see Table B Warehouse and distribution centre equipment and machines Ladders 4 * 1 Jul 2019 Livestock scales, weigh indicators and loading bars 5 * 1 Jul 2019 Racks - see Table B Warehouse and distribution centre equipment and machines Packaging assets: Carton sealers and box taping machines 12 * 1 Jul 2019 Pallet wrappers - see Table B Packaging machines Pumps: Chemical pumps 10 * 1 Jul 2019 Product pumps 12 * 1 Jul 2019 Vacuum pumps 12 * 1 Jul 2019 Water pumps 15 * 1 Jul 2019 Refrigeration assets - see Table B Refrigeration assets Scales (excluding livestock scales) 10 * 1 Jul 2019 Signs - see Table B Advertising signs Tanks: Chemical storage tanks 15 1 Jul 2019 Water storage tanks 20 1 Jul 2019 Trailers - see Table B Motor vehicles and trailers Trolleys - see Table B Warehouse and distribution centre equipment and machines Unmanned aerial vehicles (drones/remotely piloted aircraft) - see Table B Unmanned aerial vehicles Wool wholesaling (33110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Wool presses 20 * 1 Jul 2006 Petroleum product wholesaling (33210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bulk fuel regional depot assets (excluding LPG assets): Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Effluent treatment system (incorporating pumps, motors and electronic circuitry) 15 * 1 Jul 2010 Electric pumps 10 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading gantries and racks (incorporating meters and metering systems) 15 * 1 Jul 2010 Petroleum product storage tanks - fibreglass and steel 20 * 1 Jul 2010 Rigid fuel tank truck assets: Aluminium tanks or barrels 10 * 1 Jul 2010 Filters 5 * 1 Jul 2010 Metering systems 5 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Hydraulically driven pumps 8 * 1 Jul 2010 Pipes and fittings 10 * 1 Jul 2010 Tailgate loaders 15 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meter, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground distribution piping systems (incorporating pipes, fittings and manholes) fibreglass and steel 20 * 1 Jul 2010 Bulk fuel terminal assets (excluding LPG assets): Automatic tank gauges 10 * 1 Jul 2010 Effluent treatment systems (incorporating air pump, pipes, separator and tank) 10 * 1 Jul 2010 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator anels, fire retardant lines and foam storage tank) 15 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2010 Marketing pumps 7 * 1 Jul 2010 Meters and metering systems 7 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Product piping (steel) 20 * 1 Jul 2010 Terminal automation equipment 10 * 1 Jul 2010 Vapour recovery units 15 * 1 Jul 2010 LPG depot and terminal assets: Automatic tank gauges 10 * 1 Jul 2010 Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Depot and terminal storage vessels - aboveground and underground 30 * 1 Jul 2010 Electronic scales 10 * 1 Jul 2010 Forklift fuel tanks: Galvanised steel or steel tanks coated with zinc rich enamel 15 * 1 Jul 2010 Aluminium tanks 12 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 In-situ permanently installed cylinders 30 * 1 Jul 2010 Leak detection systems 8 * 1 Jul 2010 Leisure market cylinders (4.5 and 9 kgs capacity) 15 * 1 Jul 2010 Loading arms: Terminal 10 * 1 Jul 2010 Marine 25 * 1 Jul 2010 LPG fleet refuelling facility: Dispenser 10 * 1 Jul 2010 Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Meters 7 * 1 Jul 2010 Piping 20 * 1 Jul 2010 Pump sets 10 * 1 Jul 2010 Storage tanks 30 * 1 Jul 2010 Valves 10 * 1 Jul 2010 LPG tank truck assets: LPG storage tanks 20 * 1 Jul 2010 Metering systems 7 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Pipes and fittings 7 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Valves 7 * 1 Jul 2010 Product piping systems: Pipes 20 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Stillages 5 * 1 Jul 2010 Vapour recovery units and vapour compressors 7 * 1 Jul 2010 Weighbridges 25 * 1 Jul 2010 Commission-based wholesaling (38000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sale yards (used by stock and station agents) 30 * 1 Jul 2014 RETAIL TRADE (39110 to 43209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Counters, freestanding (including check-out and service counters) 10 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2005 Floating timber 10 * 1 Jul 2005 Linoleum 10 * 1 Jul 2005 Vinyl 10 * 1 Jul 2005 Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Loading bay assets - see Table B Loading bay assets Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 Power supply assets, emergency or standby: Generator assets - see Table B Power supply assets Uninterruptible power supply (UPS) system: Line interactive type 5 * 1 Jul 2013 On line double conversion type 10 * 1 Jul 2013 Public address and paging system assets (including amplifiers, audio speakers and microphones) - see Table B Public address and paging system assets Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Roller shutter electric motors 20 * 1 Jul 2005 Shelving 10 * 1 Jul 2005 Signage used for business identification (including lighting for signs) - see Table B Advertising signs Trolleys, customer shopping type 7 * 1 Jul 2005 Trolleys, stock type 10 * 1 Jul 2005 Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7 * 1 Jul 2005 Motor vehicle tyre or tube retailing (39220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air tools (including ratchet guns) 2 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene (PE) 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifters (incorporating tyre spreaders) 8 * 1 Jul 2011 Fuel retailing (40000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and air lines 7 * 1 Jul 2010 Automatic tank gauges 10 * 1 Jul 2010 Canopy lighting: Liquid emitting diode 10 * 1 Jul 2010 Radiant gas positive 5 * 1 Jul 2010 Convenience store assets: Air conditioning systems 7 * 1 Jul 2010 Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) 10 * 1 Jul 2010 CCTV video surveillance systems 4 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2010 Counters - freestanding 10 * 1 Jul 2010 Display shelving and racking 10 * 1 Jul 2010 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 7 * 1 Jul 2010 Hot food display assets (including bain maries) 10 * 1 Jul 2010 Microwave ovens 5 * 1 Jul 2010 Pie warmers and heating units 10 * 1 Jul 2010 Refrigerated cabinets and freezers 10 * 1 Jul 2010 PA systems 12 * 1 Jul 2010 Point of sale assets: Barcode scanners 6 * 1 Jul 2010 Electronic funds transfer point of sale machines (EFTPOS) 6 * 1 Jul 2010 Forecourt controllers 6 * 1 Jul 2010 Safes: Cash storage 10 * 1 Jul 2010 Cash vending 7 * 1 Jul 2010 Cigarette safes 7 * 1 Jul 2010 Emergency shut off systems 10 * 1 Jul 2010 Facility signs 7 * 1 Jul 2010 Gasoline and diesoline assets: Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) 8 * 1 Jul 2010 Leak protection pressure systems 8 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems 7 * 1 Jul 2010 Pay at pump card reading systems 6 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Underground fuel storage tanks - steel and fibreglass 20 * 1 Jul 2010 Hot water systems 10 * 1 Jul 2010 LPG assets: LPG pumps 7 * 1 Jul 2010 LPG dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets) 10 * 1 Jul 2010 LPG storage tanks - aboveground and underground 30 * 1 Jul 2010 Underground steel piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Food retailing (41100 to 41290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Butchers' plant 20 1 Jan 2001 Supermarket and grocery stores (41100) ASSET LIFE (YEARS) REVIEW DATE OF APPLICATION Bakery assets: Bakery display assets, non-refrigerated (including freestanding display cabinets, cases, racks, shelves and stands) 10 * 1 Jul 2020 Bakery trolleys 12 * 1 Jul 2020 Bread slicers 10 * 1 Jul 2020 Bun divider rounders 10 * 1 Jul 2020 Doughnut making machines 8 * 1 Jul 2020 Hydraulic dough dividers 10 * 1 Jul 2020 Mixers (including planetary and spiral mixers) 10 * 1 Jul 2020 Moulders 12 * 1 Jul 2020 Ovens 10 * 1 Jul 2020 Provers and retarder provers 8 * 1 Jul 2020 Butcher assets: Bandsaws 10 * 1 Jul 2020 Meat: Mincers 10 * 1 Jul 2020 Tenderisers 10 * 1 Jul 2020 Meat trolleys 12 * 1 Jul 2020 Sausage filling machines 10 * 1 Jul 2020 Deli Assets: Cheese cutters 10 * 1 Jul 2020 Cheese graters 10 * 1 Jul 2020 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2020 Contact grills 10 * 1 Jul 2020 Deep fryers 10 * 1 Jul 2020 Deli slicers 10 * 1 Jul 2020 Hot food display assets (including bain marie, hot boxes and pie warmers) 10 * 1 Jul 2020 Juicing machines, commercial type 8 * 1 Jul 2020 Ovens (including chicken ovens and smoker ovens) 10 * 1 Jul 2020 Popcorn machines 8 * 1 Jul 2020 Sushi making assets (including rice cookers, rice mixers and sushi robots) 7 * 1 Jul 2020 Produce assets: Display barrels 10 * 1 Jul 2020 Produce bins 12 * 1 Jul 2020 Scales (including bench scales and hanging scales) 8 * 1 Jul 2020 Refrigeration and freezing assets: Compressors, condensers and evaporators 10 * 1 Jul 2020 Freezers and refrigerators generally (including refrigeration cabinets and cases, standalone chillers, standalone freezers and standalone refrigerators) 10 * 1 Jul 2020 Insulation panels used in cool or freezer rooms 30 * 1 Jul 2020 Night blinds/covers 10 * 1 Jul 2020 Support and other assets: Automatic entrance swing gates 10 * 1 Jul 2020 Balers (for cardboard and plastic) - see Table B Warehouse and distribution centre equipment and machines Benches (stainless steel), free standing 20 * 1 Jul 2020 Bin lifters 15 * 1 Jul 2020 Cash handling assets: Coin counters and sorters 10 * 1 Jul 2020 Note counters and sorters 10 * 1 Jul 2020 Safes 15 * 1 Jul 2020 Cigarette cabinets, free standing 15 * 1 Jul 2020 Counters, free standing (including checkout and service counters) 10 * 1 Jul 2020 Dishwashers 10 * 1 Jul 2020 Display racks and stands (including magazine racks/stands) 10 * 1 Jul 2020 Hot water systems (excluding piping) 12 * 1 Jul 2020 Label printers 5 * 1 Jul 2020 Label printing scales 8 * 1 Jul 2020 Labelling guns 5 * 1 Jul 2020 Microwave ovens 5 * 1 Jul 2020 Nut grinders/peanut butter makers 5 * 1 Jul 2020 Packaging assets: Automatic labelling wrappers, modified atmosphere packaging (MAP) and vacuum chamber packaging machines 10 * 1 Jul 2020 Benchtop heat wrappers 10 * 1 Jul 2020 Point of sale assets: Generally (excluding self-checkout registers) - see Table B Point of sale assets Self-checkout registers 6 * 1 Jul 2020 Power generators (emergency or standby) 20 * 1 Jul 2020 Racking 20 * 1 Jul 2020 Range hood exhaust fans 12 * 1 Jul 2020 Safety steps 10 * 1 Jul 2020 Shelving 15 * 1 Jul 2020 Signage: Aisle signs 7 * 1 Jul 2020 Others (such as advertising signs and signage for business identification) - see Table B Advertising signs Stock ladders 12 * 1 Jul 2020 Trolleys, customer shopping type 7 * 1 Jul 2020 Trolleys, stock type (including roll cages, platform trolleys, etc) 10 * 1 Jul 2020 UV insect exterminators 7 * 1 Jul 2020 Other store-based retailing (42110 to 42799) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Newspaper wrapping machines 10 1 Jan 2001 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 ACCOMMODATION AND FOOD SERVICES (44000 to 45302) Accommodation (44000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Accommodation providers using assets not listed here may rely on determinations shown for Residential property operators (67110) Accommodation providers who operate a pub, tavern, bar, cafe, restaurant or club within their premises should use the effective life determinations shown for cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business Audio visual entertainment assets (including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television sets, turntable, video projection equipment)) 5 * 1 Jul 2005 Carpets 7 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2005 Furniture, freestanding: Generally (including guestrooms) 7 * 1 Jul 2005 Outdoor 5 * 1 Jul 2005 Garage doors, electric (excluding doors): Controls and motors 5 * 1 Jul 2005 Gates, electric (excluding gates): Controls and motors 5 * 1 Jul 2005 Guestroom assets: Bathroom assets: Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes) 1 * 1 Jul 2005 Hair dryers 3 * 1 Jul 2005 Heated towel rails, electric 5 * 1 Jul 2005 Scales 5 * 1 Jul 2005 Spa bath pumps 7 * 1 Jul 2005 Towels 1 * 1 Jul 2005 Bedding (including mattress protectors, pillows and sheets) 2 * 1 Jul 2005 Bed mattresses 7 * 1 Jul 2005 Beds: Generally (including ensembles) 7 * 1 Jul 2005 Foldout and rollaway beds (excluding sofas) 3 * 1 Jul 2005 Bed spreads, blankets and quilts 5 * 1 Jul 2005 Clocks and clock radios 5 * 1 Jul 2005 Kitchen assets: Bar refrigerators 10 * 1 Jul 2005 Cooking utensils (including electric jugs, kettles, pans, pots and toasters, but excluding portable cook tops and ovens) 2 * 1 Jul 2005 Crockery and cutlery 4 * 1 Jul 2005 Glassware 2 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Laundry assets in guestrooms: Clothes dryers 7 * 1 Jul 2005 Irons and ironing boards 3 * 1 Jul 2005 Washing machines 7 * 1 Jul 2005 Window blinds and curtains 6 * 1 Jul 2005 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2005 Housekeeping assets (including bins, buckets, floor signs and toilet brushes) 1 * 1 Jul 2005 Laundry assets used by hotel/motel operators: Dryers 10 * 1 Jul 2005 Linen bins 15 * 1 Jul 2005 Pressers 15 * 1 Jul 2005 Roller irons 20 * 1 Jul 2005 Washing machines 10 * 1 Jul 2005 Public address and paging system assets (including amplifiers, audio speakers and microphones) 10 * 1 Jul 2005 Sauna heating assets 10 * 1 Jul 2005 Swimming pools and spas: Chlorinators 8 * 1 Jul 2005 Filtration assets (including pumps) 8 * 1 Jul 2005 Heaters 10 * 1 Jul 2005 Trolleys 10 * 1 Jul 2005 Vacuum cleaners 3 * 1 Jul 2005 Water pumps used to deliver water to residences above ground level 10 * 1 Jul 2005 Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, television sets, turntables and video projection equipment) 5 * 1 Jul 2005 Bars, freestanding (including drink service counters and wet bars) 15 * 1 Jul 2005 Beer dispensing system assets (including, tanks, taps tubes and valves) 15 * 1 Jul 2005 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2005 Counters for customer service, freestanding 15 * 1 Jul 2005 Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) 5 * 1 Jul 2005 Dishwasher machines 8 * 1 Jul 2005 Drink blenders 3 * 1 Jul 2005 Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers, but excluding beer dispensing systems) 10 * 1 Jul 2005 Electronic spirits dispensers 5 * 1 Jul 2005 Floor coverings, removable without damage: Carpet 5 * 1 Jul 2005 Rubber safety mats 5 * 1 Jul 2005 Food preparation and service assets: Bench top appliances - small portable type (including blenders, food processors, grills, rice cookers and toasters) 3 * 1 Jul 2005 Cooking appliances, large commercial type (including cook tops, deep fryers, grills, kebab machines, ovens and salamanders) 10 * 1 Jul 2005 Cookware, handheld (including frypans, pans, pots, trays and woks) 2 * 1 Jul 2005 Crockery, cutlery and glassware 1 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Preparation benches, freestanding 20 * 1 Jul 2005 Wok burners, large commercial type 8 * 1 Jul 2005 Furniture, freestanding, for customer use: In drinking areas of pubs, bars, clubs 5 * 1 Jul 2005 In dining areas 8 * 1 Jul 2005 Furniture, not freestanding: Chairs and tables fixed to ground or building 20 * 1 Jul 2005 Glassware 1 * 1 Jul 2005 Glass washer machines 5 * 1 Jul 2005 Kitchen exhaust fans 5 * 1 Jul 2005 Menu boards 5 * 1 Jul 2005 Poker/gaming machines 7 * 1 Jul 2009 Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090) Road transport (46100 to 46239) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 *# 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 *# 1 Jan 2005 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 *# 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 *# 1 Jan 2005 Tramway and light rail passenger transport services (46220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure assets: Communication, computer and passenger support assets: Automatic vehicle monitoring computer systems 10 * 1 Jul 2010 Automatic vehicle monitoring tram borne equipment (including transponders) 10 * 1 Jul 2010 CCTV systems 4 * 1 Jul 2010 Control systems 10 * 1 Jul 2010 Hand-held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Radio base stations, intercoms 7 * 1 Jul 2010 Electrification assets: Lighting 15 * 1 Jul 2010 Overhead distribution lines (incorporating conductors, cross arms, feeders, insulators, inverters, fittings and poles) 30 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Signalling assets (including automatic points) 15 * 1 Jul 2010 Track maintenance assets: Truck mounted maintenance assets (including points cleaning, sweeping and welding machines) 15 * 1 Jul 2010 Trackwork (incorporating track drainage): Ballasted track 25 * 1 Jul 2010 Curved track 20 * 1 Jul 2010 Embedded track 30 * 1 Jul 2010 Points (excluding automatic points) and crossings 20 * 1 Jul 2010 Track within depots 40 * 1 Jul 2010 Tramway and light rail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Pantographs 15 * 1 Jul 2010 Rail freight and passenger transport services (47100 to 47200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Infrastructure assets: Electrification assets: Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) 33 ⅓ * 1 Jan 2002 Power transformers 30 * 1 Jan 2002 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jan 2002 Passenger information and ticketing system 15 * 1 Jan 2002 Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) 15 * 1 Jan 2002 Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels): Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle): Heavy haul (trackwork carrying >20 GMT per annum) 30 * 1 Jan 2002 Light haul (trackwork carrying <1 GMT per annum) 50 * 1 Jan 2002 Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) 40 * 1 Jan 2002 Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) 20 * 1 Jan 2002 Passenger 40 * 1 Jan 2002 Turnouts and crossings 20 * 1 Jan 2002 Monorail operation assets: Infrastructure assets: Communication, computer and passenger assets: CCTV systems 4 * 1 Jul 2010 Control systems (including commutators) 10 * 1 Jul 2010 Hand held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Phones, radio base stations, intercoms 7 * 1 Jul 2010 Rescue and recovery vehicles 30 * 1 Jul 2010 Electrification assets: Collector rails 30 * 1 Jul 2010 Lighting 15 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Standby generators 25 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Uninterruptible power supply (UPS) systems 5 * 1 Jul 2010 Track and maintenance assets: Beams and columns 30 * 1 Jul 2010 Maintenance vehicles 15 * 1 Jul 2010 Track 30 * 1 Jul 2010 Track switches 30 * 1 Jul 2010 Traversers 30 * 1 Jul 2010 Monorail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Railway rolling stock: Locomotives: Generally (including diesel-electric and electric) 25 * 1 Jan 2002 Heavy haul (bulk minerals/coal) 20 * 1 Jan 2002 Underground (diesel-battery) 15 * 1 Jan 2002 Passenger: Electric/diesel power cars and trailers 30 * 1 Jan 2002 Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) 30 * 1 Jan 2002 Power vans 15 * 1 Jan 2002 Rail mounted track infrastructure assets: Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) 20 * 1 Jan 2002 Mainline and switch tampers 15 * 1 Jan 2002 Wagons - bulk freight: Mineral ores and coal: Carbon steel 20 * 1 Jan 2002 Ferritic steel 30 * 1 Jan 2002 Other: Coke quenchers 15 * 1 Jan 2002 Grain hoppers 20 * 1 Jan 2002 Limestone 20 * 1 Jan 2002 Pneumatic discharge - cement 20 * 1 Jan 2002 Used on tram lines 40 1 Jan 2001 Tank cars 20 * 1 Jan 2002 Wagons - non bulk freight (including all wagons used for general and inter-modal freight) 30 * 1 Jan 2002 Note: From the 2012-13 income year, a capped life of 10 years is available for the decline in value of eligible shipping vessels but only if certain conditions are met (see subsection 40-102(4) item 10 and subsection 40-102(4A)) Water transport and support services (48100 to 48200 and 52110 to 52190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial vessels: Canoes 10 * 1 Jul 2009 Dinghies and punts (not longer than 6 metres) 12 * 1 Jul 2009 Fishing vessels (including trawlers, long liners, seiners, fin fish boats, pearling boats, lobster boats, aquaculture and other fishing boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Houseboats 20 * 1 Jul 2009 Inflatable boats (excluding rigid hull inflatable boats) 7 * 1 Jul 2009 Jet skis 4 * 1 Jul 2009 Kayaks 5 * 1 Jul 2009 Offshore supply and support vessels 20 * 1 Jul 2009 Passenger vessels (including cruise vessels, skippered charter vessels, vehicle and passenger ferries, semi submersible vessels and water taxis): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Pedal boats 10 * 1 Jul 2009 Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) 15 * 1 Jul 2009 Sail boats (not longer than 6 metres and including 'off the beach' boats) 10 * 1 Jul 2009 Ski boats 10 * 1 Jul 2009 Thrill boats (including jet boats) 10 * 1 Jul 2009 Trading ships: Bulk carriers 20 * 1 Jul 2009 Cargo ships 20 * 1 Jul 2009 Container ships 20 * 1 Jul 2009 Roll on/roll off ships 20 * 1 Jul 2009 Tankers: Oil and chemical 20 * 1 Jul 2009 LNG and LPG 30 * 1 Jul 2009 Work vessels (including barges, coastal supply boats, dredges, general work boats, landing craft, launches, lighters, line boats, pilot boats, runabouts and tug boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) 15 * 1 Jul 2009 Support assets (acquired separately from the vessel): Desalinators 10 * 1 Jul 2009 Hot water units: Domestic 5 * 1 Jul 2009 Marine 10 * 1 Jul 2009 Lifting assets: Hoists and winches: Electric 5 * 1 Jul 2009 Hydraulic and mechanical 10 * 1 Jul 2009 Navigational and communication assets acquired separately from the vessel (including autopilots, chart plotters, depth sounders, GPS, radar systems and marine radios) 5 * 1 Jul 2009 Outboard motors 5 * 1 Jul 2009 Power supply assets: Batteries (deep cycle) 3 * 1 Jul 2009 Generators (stand alone) 10 * 1 Jul 2009 Inverters 6 * 1 Jul 2009 Safety assets: Emergency signalling assets (including EPIRBS) 5 * 1 Jul 2009 Life rafts 10 * 1 Jul 2009 Trailers 8 * 1 Jul 2009 Port assets: Cargo handling equipment: Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Cranes: Container/portainer 20 * 1 Jul 2002 Fixed 25 * 1 Jul 2002 Mobile (over 15.24 tonnes lift) 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Forklifts: Container handling 7 ½ * 1 Jul 2002 General handling 11 * 1 Jul 2002 Rail mounted gantries 15 * 1 Jul 2002 Reach stackers 10 * 1 Jul 2002 Ship loaders 30 * 1 Jul 2002 Ship unloaders 20 * 1 Jul 2002 Spreaders 5 * 1 Jul 2002 Stackers, reclaimers and stackers/reclaimers 25 * 1 Jul 2002 Straddle carriers 12 ½ * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Control systems: Control system assets - programmable logic controllers (PLCs) and hardware 10 * 1 Jul 2002 Motor control centre and motor control field devices 20 * 1 Jul 2002 Environmental equipment: Current, tidal, wave and wind monitoring systems 5 * 1 Jul 2002 Oil spill containment boom 10 * 1 Jul 2002 Intermodal facilities: Receival station assets (including belt feeder, hopper and tippler) 30 * 1 Jul 2002 Truck and rail receival dump pit 50 * 1 Jul 2002 Land based facilities: Concrete rail beams and rails 30 * 1 Jul 2002 Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) 30 * 1 Jul 2002 Dust suppression systems 30 * 1 Jul 2002 Electricity supply assets - see Table A Electricity supply (26110 to 26400) Storage sheds, to the extent they form an integral part of bulk handling equipment 40 * 1 Jul 2002 Navigational aids: Land based navigational aids 20 * 1 Jul 2002 Offshore beacons, channel markers and lead lights: Floating buoys 10 * 1 Jul 2002 Piled structures 20 * 1 Jul 2002 Other facilities: Cathodic protection: Impressed current system 30 * 1 Jul 2002 Sacrificial system 15 * 1 Jul 2002 Dry docks (including floating dry docks) 40 * 1 Jul 2013 Fender systems: Elastomeric 20 * 1 Jul 2002 Timber 10 * 1 Jul 2002 Gangways - removable 10 * 1 Jul 2002 Mooring facilities (including bollards) 40 * 1 Jul 2002 Mooring quick release hooks 20 * 1 Jul 2002 Pontoons - floating 20 * 1 Jul 2002 Slipways (incorporating rails, ramps, runners and winching systems) 30 * 1 Jul 2002 Wharves, dolphins and jetties 40 * 1 Jul 2002 Salvage machinery: Boilers, vertical 40 1 Jan 2001 Engine hoisting 40 1 Jan 2001 Pumps: Centrifugal, direct acting, and connections 40 1 Jan 2001 Duplex boiler feed 40 1 Jan 2001 Other air and space transport (49009) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aircraft: Aeroplanes: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Helicopters: General use 20 *# 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Scenic and sightseeing transport (50100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gliders (including motor gliders) 20 * 1 Jul 2013 Hot air balloon ride operation assets: Flight instruments 10 * 1 Jul 2013 Hot air balloon assets: Baskets 6 * 1 Jul 2013 Burners 10 * 1 Jul 2013 Envelopes 5 * 1 Jul 2013 Fuel cylinders and tanks (incorporating shut off valves) 20 * 1 Jul 2013 Inflator fans 15 * 1 Jul 2013 Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: Cabins (including carriers) 25 * 1 Jul 2009 Communications assets: Communications cables 10 * 1 Jul 2009 Radios 5 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 15 * 1 Jul 2009 Rescue vehicles 30 * 1 Jul 2009 Ropes: Haul ropes 10 * 1 Jul 2009 Track ropes 20 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Towers: Tower heads 15 * 1 Jul 2009 Tower structures 30 * 1 Jul 2009 Transportation systems (incorporating drives and belts) 3 * 1 Jul 2009 Pipeline transport (50210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Other transport n.e.c. (50290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts): Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables - above ground 10 * 1 Jul 2009 Communications cables - under ground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways (including covered walkways and carpets) 10 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 20 * 1 Jul 2009 Oversnow transport assets: Oversnow transporters 8 * 1 Jul 2009 Skidoos 5 * 1 Jul 2009 Ropes: Main hauling rope for detachable lifts etc 15 * 1 Jul 2009 Main hauling rope for fixed grip, t-bars lifts etc 20 * 1 Jul 2009 Snow grooming assets (including free groomers, snow blowers and winches) 8 * 1 Jul 2009 Snowmaking assets including: Air water guns and fan guns 10 * 1 Jul 2009 Compressors, pumps, water mains and pipes 20 * 1 Jul 2009 Cooling towers 15 * 1 Jul 2009 Electrical cables - above ground 10 * 1 Jul 2009 Electrical cables - under ground 25 * 1 Jul 2009 Weather stations 5 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Tower heads and structures 30 * 1 Jul 2009 Postal services (51010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Mail house assets: Envelope inserters 7 * 1 Jul 2015 Folders 12 ½ * 1 Jul 2015 Guillotines 15 * 1 Jul 2015 Heat sealers 10 * 1 Jul 2015 Printers 5 * 1 Jul 2015 Racks 20 * 1 Jul 2015 Scales 5 * 1 Jul 2015 Scanners 5 * 1 Jul 2015 Trolleys 8 * 1 Jul 2015 Postal delivery services: Control systems and control system assets 10 * 1 Jul 2016 Flat mail optical character reading and sorting machines 12 * 1 Jul 2016 Letter boxes (bulk private) 30 * 1 Jul 2016 Letter sorting assets (including bar code sorters, culler facer cancellers and multiline optical character readers) 12 * 1 Jul 2016 Motorcycles 5 * 1 Jul 2016 Parcel lockers 10 * 1 Jul 2016 Parcel sorting system assets (excluding control systems and control system assets) 15 * 1 Jul 2016 Post boxes (street type) 20 * 1 Jul 2016 Courier pick-up and delivery services (51020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Inspection assets: Scales: Bench 10 * 1 Jul 2011 Floor (platform) 20 * 1 Jul 2011 Weight dimension capture system assets (including checkweighers, in motion scales and readers) 10 * 1 Jul 2011 Materials handling equipment: Ball transfer mats and castor decks 20 * 1 Jul 2011 Control systems and control system assets 10 * 1 Jul 2016 Conveyors (including shoe sorters) 15 * 1 Jul 2011 Forklifts - see Table B Parcel sorting system assets (including sortation system assets) (excluding control systems and control system assets) 15 * 1 Jul 2016 Scissor lifts 10 * 1 Jul 2015 Storage racks 20 * 1 Jul 2011 Trolleys, freight barrows, cages and bins 10 * 1 Jul 2011 Pick up and delivery equipment: Barcode label printers 5 * 1 Jul 2011 Portable hand held barcode readers (including point of delivery capture devices and delivery information acquisition devices) 4 * 1 Jul 2011 Airport operations and other air transport support services (52200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aircraft maintenance assets - see Table A Aircraft manufacturing and repair services (23940) Aircraft training assets: Flight simulators 8 1 Jan 2001 Link trainers 8 1 Jan 2001 Airport assets: Aerobridges 20 * 1 Jan 2003 Baggage handling assets: Baggage check-in stations (incorporating scales and check-in conveyors) 10 * 1 Jan 2003 Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) 15 * 1 Jan 2003 Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) 15 * 1 Jan 2003 Control systems (excluding computers) 10 * 1 Jan 2003 Fire safety and rescue assets: Breathing units 10 * 1 Jan 2003 Drills, air powered 10 * 1 Jan 2003 Fire fighting vehicles 20 * 1 Jan 2003 Rescue boats: Aluminium 20 * 1 Jan 2003 Inflatable 8 * 1 Jan 2003 Rescue units (jaws of life) 15 * 1 Jan 2003 Fuel supply assets: Aircraft fueller vehicles 15 * 1 Jan 2003 Aircraft hydrant dispenser vehicles 15 * 1 Jan 2003 Filters, fuel 25 * 1 Jan 2003 Fire fighting systems 25 * 1 Jan 2003 Piping 25 * 1 Jan 2003 Pumps, fuel 25 * 1 Jan 2003 Tanks 25 * 1 Jan 2003 Ground support assets: Aircraft loader/unloader vehicles 15 * 1 Jan 2003 Aircraft stairs: Manual 20 * 1 Jan 2003 Vehicle mounted 15 * 1 Jan 2003 Airstart units 15 * 1 Jan 2003 Containers, air cargo (used to transport goods by air) 5 * 1 Jan 2001 Ground power units 15 * 1 Jan 2003 High lift service vehicles (including catering, lavatory, maintenance and water vehicles) 15 * 1 Jan 2003 Tow tractors 20 * 1 Jan 2003 Tractors, baggage 15 * 1 Jan 2003 Tractor trolleys (including baggage and container trolleys, and dollies) 10 * 1 Jan 2003 Navigation aids: Distance measuring assets 15 * 1 Jan 2003 Instrument landing systems 10 * 1 Jan 2003 Non-directional beacons (excluding towers) 15 * 1 Jan 2003 Radar sensors 15 * 1 Jan 2003 Towers 30 * 1 Jan 2003 VHF omni range assets (excluding towers) 15 * 1 Jan 2003 Runway sweepers 15 * 1 Jan 2003 Terminal building assets: Flight information display signs (including monitors and LED screens) 7 * 1 Jan 2003 Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) 5 * 1 Jan 2003 Visual aids assets: Docking guidance systems 10 * 1 Jan 2003 Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) 15 * 1 Jan 2003 Movement area guidance signs 10 * 1 Jan 2003 Visual approach slope indicator systems (PAPI) 15 * 1 Jan 2003 Wind direction indicators, illuminated 10 * 1 Jan 2003 Other transport support services n.e.c. (52999) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electronic toll collection assets: Digital measuring instruments (including vehicle classifiers (laser or infrared) and electronic toll collection readers (radio frequency)) 4 * 1 Jul 2005 Electronic toll collection transponders 4 * 1 Jul 2005 Optical character recognition cameras 4 * 1 Jul 2005 Other warehousing and storage services (53090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) Motion picture and video activities (55110 to 55140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Camera accessories: Aspect ratio converters 12 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Speed control, time lapse and phase adjustment controls 10 * 1 Jan 2006 Time code generators and master clocks 10 * 1 Jan 2006 Underwater and marine housings and rain deflectors 12 * 1 Jan 2006 Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) 3 * 1 Jan 2006 Cameras: 16mm and 35mm film cameras 10 * 1 Jan 2006 Digital cameras 5 * 1 Jan 2006 Camera lens accessories: Coloured and graduated filters and filter stages 3 * 1 Jan 2006 Fish eye and wide angle lens adapters 10 * 1 Jan 2006 Follow focus, remote focus, shutter and zoom controls 10 * 1 Jan 2006 Image stabilisers, matte boxes, and teleprompters 10 * 1 Jan 2006 Camera lenses 10 * 1 Jan 2006 Camera supports (including heads, legs mounts and tripods) 10 * 1 Jan 2006 Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5 * 1 Jul 2004 Grips' assets: Camera cranes 10 * 1 Jan 2006 Camera heads 10 * 1 Jan 2006 Car rigs, sea rigs and other specialised rigs 2 * 1 Jan 2006 Communications systems 5 * 1 Jan 2006 Dollies 12 * 1 Jan 2006 Dolly and camera attachments 10 * 1 Jan 2006 Dolly track 5 * 1 Jan 2006 Remote camera control systems 10 * 1 Jan 2006 Towers, rigging, and dance floors 10 * 1 Jan 2006 Tracking vehicles and insert trailers - see Table B Motor vehicles and trailers Lighting assets: Accessories (including gaffer grips, clamps, mounts, and stands) 10 * 1 Jan 2006 Portable lights 10 * 1 Jan 2006 Studio lights - fixed 15 * 1 Jan 2006 Lighting control systems 10 * 1 Jan 2006 Lighting grids - fixed 20 * 1 Jan 2006 Lighting hoists 15 * 1 Jan 2006 Motion picture film processing assets: Chemical agitators and mixers 10 * 1 Jan 2006 Chemical storage tanks 15 * 1 Jan 2006 Film cleaning machines 10 * 1 Jan 2006 Film colour analysers and colour grading machines 8 * 1 Jan 2006 Film densitometers 10 * 1 Jan 2006 Film printing machines 10 * 1 Jan 2006 Film processing machines 10 * 1 Jan 2006 Film re-winders 15 * 1 Jan 2006 Flat bed and rear projection film viewers 15 * 1 Jan 2006 Mixed chemical pumps 10 * 1 Jan 2006 Optical sound camera systems (incorporating soundtrack and time code generators) 10 * 1 Jan 2006 Silver recovery units 8 * 1 Jan 2006 Sound quality control processors 5 * 1 Jan 2006 Waste water treatment assets 10 * 1 Jan 2006 Post production sound assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Audio effects units (incorporating aural exciters, compressors, delay and effects control processors graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators and time controllers) 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 3 * 1 Jan 2006 Digital film projectors 5 * 1 Jan 2006 Digital sound conversion processors (including encoders and decoders) 5 * 1 Jan 2006 Hard disc video players and recorders 3 * 1 Jan 2006 Microphones and microphone accessories 10 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 5 * 1 Jan 2006 Sound mixing desks and consoles 5 * 1 Jan 2006 Speakers 7 * 1 Jan 2006 Time code synchronisation units 5 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Post production video assets: DVD players 3 * 1 Jan 2006 Edit controllers (used in linear editing) 4 * 1 Jan 2006 High definition digital film scanners 4 * 1 Jan 2006 High definition laser film recorders 5 * 1 Jan 2006 Monitors 5 * 1 Jan 2006 Motion capture and analysis systems 5 * 1 Jan 2006 Non-linear editing systems (incorporating computer control, interface and hard disc system) 5 * 1 Jan 2006 Telecine chains (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machines) 7 * 1 Jan 2006 VHS video cassette players and recorders 2 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Videotape players and recorders 5 * 1 Jan 2006 Screening theatre assets: Audio amplification and processing equipment (includes component racks systems) 5 * 1 Jan 2006 Digital audio players, digital film projectors and digital sound conversion processors 5 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 8 * 1 Jan 2006 Speakers 10 * 1 Jan 2006 Sound recording assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Sound mixing consoles 5 * 1 Jan 2006 Boom poles 2 * 1 Jan 2006 Compressors, expanders and limiters 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 2 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Headphones: Generally 2 * 1 Jan 2006 Miniature in-ear headphones 1 * 1 Jan 2006 Microphones: Field or boom microphones 7 * 1 Jan 2006 Lapel microphones 1 * 1 Jan 2006 Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5 * 1 Jan 2006 Microphone cables 2 * 1 Jan 2006 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jan 2006 Studio microphones 10 * 1 Jan 2006 Monitors 2 * 1 Jan 2006 Speakers 5 * 1 Jan 2006 Vision switchers 5 * 1 Jan 2006 Video monitors 5 * 1 Jan 2006 Motion picture exhibition (55130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio amplification and processing equipment (including component rack systems) 10 * 1 Jan 2001 Carpets 5 * 1 Jan 2001 Cinema automation systems 10 * 1 Jan 2001 Cinema and sound processors 8 * 1 Jan 2001 Cinema seating (including frames, seat bodies and covers) 7 * 1 Jan 2001 Curtains, wall and acoustic treatments 7 * 1 Jan 2001 Drive-in plant: Sound transmission equipment 10 * 1 Jan 2001 Listening units (including posts, wiring and speaker equipment) 10 * 1 Jan 2001 Screens and screen framing 15 * 1 Jan 2001 Film handling and maintenance equipment (including splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001 Film transport systems (including platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001 Lighting (including dimmers, aisle and seat) 10 * 1 Jan 2001 Loud speakers and sound reproduction equipment 10 * 1 Jan 2001 Motion picture and slide projection equipment: Motion picture projectors 10 * 1 Jan 2001 Projector heat extraction systems 10 * 1 Jan 2001 Projection ports 20 * 1 Jan 2001 Slide projectors 10 * 1 Jan 2001 Screen installations (including screens, framing and masking equipment) 8 * 1 Jan 2001 Radio broadcasting (56100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amplifiers and pre-amplifiers 10 * 1 Jul 2012 Audio monitors 10 * 1 Jul 2012 Audio processing assets (including rack mounted effects units etc) 10 * 1 Jul 2012 Audio routers 10 * 1 Jul 2012 Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems) 6 * 1 Jul 2012 Consoles: Broadcast consoles (incorporating audio logging and routing, intercommunication etc) 7 * 1 Jul 2012 Production consoles 10 * 1 Jul 2012 Control room assets generally: Electronically based assets (including audio processors, audio switchers, aural studio to transmitter linkage assets, distribution amplifiers, monitor receivers etc) 10 * 1 Jul 2012 Personal computer based assets (including delay units, logging units, program fail detectors, RDS generators etc) 6 * 1 Jul 2012 Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) 5 * 1 Jul 2012 Headphones and headsets 2 * 1 Jul 2012 Intercommunication systems (standalone) 10 * 1 Jul 2012 Microphones: Field and portable microphones 5 * 1 Jul 2012 Studio based microphones (including recording microphones) 10 * 1 Jul 2012 Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers On air lights 15 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Servers, domain controllers, switches, transcoders etc 6 * 1 Jul 2012 Studio based digital audio broadcasting infrastructure (encoding assets etc) 10 * 1 Jul 2012 Telephone systems: Telephone interface assets generally (used for sending and receiving audio to and from connected telephone lines) 10 * 1 Jul 2012 Telephone screening systems and other personal computer based telephone systems (excluding software) 6 * 1 Jul 2012 Voice over internet protocol (VoIP) based systems 7 * 1 Jul 2012 Time code generators 10 * 1 Jul 2012 Transmission assets: Antennas 20 * 1 Jul 2012 Codecs 10 * 1 Jul 2012 Fibre optic terminal equipment generally 10 * 1 Jul 2012 Generators (backup) 15 * 1 Jul 2012 Obstruction lighting 15 * 1 Jul 2012 Power conditioners 15 * 1 Jul 2012 RF switching units 15 * 1 Jul 2012 Signal receiving and monitoring assets (including audio processors, decoders, modulation monitors, spectrum analysers etc) 10 * 1 Jul 2012 Silence detection and switching units 10 * 1 Jul 2012 Surge arresters 10 * 1 Jul 2012 Translators 15 * 1 Jul 2012 Transmission towers 40 * 1 Jul 2012 Transmitters 15 * 1 Jul 2012 Uninterruptible power supply (UPS) assets - see Table B Power supply assets Television broadcasting (56210 to 56220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio boards, consoles and mixers 12 * 1 Jul 2005 Audio delay units 10 * 1 Jul 2005 Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) 12 * 1 Jul 2005 Automated tape library systems (incorporating robotic controls and tape drives) 10 * 1 Jul 2005 Broadcast antennas 20 * 1 Jul 2005 Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets) 12 * 1 Jul 2005 Cameras: Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras) 8 * 1 Jul 2005 Studio cameras 10 * 1 Jul 2005 Camera control units 10 * 1 Jul 2005 Camera lens accessories (including adapters, filters, matte boxes and stabilisers) 12 * 1 Jul 2005 Camera lenses 12 * 1 Jul 2005 Camera mounting heads 15 * 1 Jul 2005 Camera mounts (including cranes, jibs, pedestals and tripods) 25 * 1 Jul 2005 Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) 12 * 1 Jul 2005 Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) 10 * 1 Jul 2005 Digital audio players and recorders (including CD players and recorders, digital audio tape (DAT) players, DVD players and recorders, and mini disc players and recorders) 5 * 1 Jul 2005 Digital video effects (DVE) units - standalone 10 * 1 Jul 2005 Edit controllers (used in linear editing and audio post-production) 8 * 1 Jul 2005 Hard disk recorders 5 * 1 Jul 2005 Intercommunication systems 15 * 1 Jul 2005 Lighting: Portable lighting 12 * 1 Jul 2005 Studio lighting 15 * 1 Jul 2005 Lighting control systems 10 * 1 Jul 2005 Lighting grids - fixed 40 * 1 Jul 2005 Lighting hoists 15 * 1 Jul 2005 Microphones: Field or boom microphones 5 * 1 Jul 2005 Miniature or 'lapel' microphones 5 * 1 Jul 2005 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jul 2005 Studio or fixed microphones 10 * 1 Jul 2005 Microphone booms 10 * 1 Jul 2005 Microwave telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers Monitors: Audio monitors 10 * 1 Jul 2005 Video monitors: Cathode ray tube (CRT) monitors 8 * 1 Jul 2005 LCD and Plasma monitors 5 * 1 Jul 2005 Virtual monitor wall systems (including rear projection monitor walls) 5 * 1 Jul 2005 Non-linear editing systems (incorporating computer control, interface and hard disk system) 4 * 1 Jul 2005 Presentation automation systems 10 * 1 Jul 2005 Racks 20 * 1 Jul 2005 RF Modulation units 12 * 1 Jul 2005 Routing systems (incorporating control panels, hardware and switchers) 11 * 1 Jul 2005 Satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Servers (excluding data servers) 8 * 1 Jul 2005 Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) 12 * 1 Jul 2005 Slow motion controllers 10 * 1 Jul 2005 Switchers (including master control, presentation and production switchers) 10 * 1 Jul 2005 Teleprompters 10 * 1 Jul 2005 Translators 15 * 1 Jul 2005 Transmission towers 40 * 1 Jul 2005 Transmitters 15 * 1 Jul 2005 Transmitting masts (for mobile production vehicles) 10 * 1 Jul 2005 Under monitor and tally display systems 10 * 1 Jul 2005 Videocassette recorders 5 * 1 Jul 2005 Videotape players and recorders 8 * 1 Jul 2005 Internet publishing and broadcasting (57000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100) Telecommunications services (58010 to 58090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Backbone network assets: Conduits 40 * 1 Jul 2003 Cross connects (including digital and optical) 15 * 1 Jul 2003 Multiplexers (including wave division, terminal, and add-drop) 15 * 1 Jul 2003 Optical amplifiers 15 * 1 Jul 2003 Optical fibre cables 25 * 1 Jul 2003 Optical patch panels 25 * 1 Jul 2003 Regenerators 15 * 1 Jul 2003 International telecommunications submarine cables 15 * 1 Jul 2002 Microwave radio telecommunications assets: Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable): High capacity licensed microwave radio 10 * 1 Jul 2004 Medium capacity licensed microwave radio 8 * 1 Jul 2004 Low capacity licensed microwave radio 5 * 1 Jul 2004 Microwave radio system (including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter) High capacity licensed microwave radio system ≥ 68Mb 10 * 1 Jul 2004 Medium capacity licensed microwave radio system ≥ 16Mb to <68Mb 8 * 1 Jul 2004 Low capacity licensed microwave radio system < 16Mb 5 * 1 Jul 2004 Class licence microwave radio system (including antenna) 3 * 1 Jul 2004 Multiplexers 10 * 1 Jul 2004 Towers (including guyed, lattice and steel or concrete poles) 25 * 1 Jul 2004 Mobile telecommunications assets: Base station assets: Antennas, battery backup, radio transmitters/receivers and rectifiers 6 * 1 Jul 2002 Towers 25 * 1 Jul 2002 Base station controller hardware 10 * 1 Jul 2002 Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10 * 1 Jul 2002 Mobile switching centre hardware 10 * 1 Jul 2002 Payphones (public telephones) 10 1 Jan 2001 Satellite communication assets: Communications satellites (geosynchronous orbit) 15 * 1 Jan 2005 High power amplifiers 12 * 1 Jan 2005 Multiplexers 10 * 1 Jan 2005 Satellite antennas: Electronic components, external (including low noise amplifiers) 8 * 1 Jan 2005 Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8 * 1 Jan 2005 Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20 * 1 Jan 2005 Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10 * 1 Jan 2005 Satellite telemetry and control systems 15 * 1 Jan 2005 Telecommunications assets: Air-conditioning units 5 * 1 Jul 2002 Batteries, rectifiers 6 * 1 Jul 2002 Racks 20 * 1 Jul 2003 Equipment shelters (transportable) 25 * 1 Jul 2003 Electronic information storage services (59220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aisle containments (including hot aisle containments (HAC), cold aisle containments (CAC)) 15 * 1 Jul 2017 Data centre control systems - see Table B control systems and control system assets Data centre cooling assets: Chillers 15 * 1 Jul 2017 Computer room air conditioning (CRAC) units (including direct expansion (DX) systems) 10 * 1 Jul 2017 Computer room air handling (CRAH) units (including chilled water systems) 15 * 1 Jul 2017 Cooling towers 10 * 1 Jul 2017 Humidifier assets: Others (including ultrasonic humidifiers) 10 * 1 Jul 2017 Steam humidifiers (including steam generators) 5 * 1 Jul 2017 Rear door heat exchangers (RDHx) 15 * 1 Jul 2017 Row-based cooling units assets: Others (including direct expansion (DX) cooling system units) 10 * 1 Jul 2017 Water-chilled 15 * 1 Jul 2017 Water buffer tanks 20 * 1 Jul 2017 Diesel rotary uninterruptible power supply (DRUPS) 22 * 1 Jul 2017 Fire protection and suppression systems assets - see Table B Fire control and alarm assets Generators - see Table B Power supply assets: Emergency or standby Leak detection systems 10 * 1 Jul 2017 Load banks 15 * 1 Jul 2017 Modular data centre (including portable containerised data centre modules, prefabricated data centre modules - able to be transported) 10 * 1 Jul 2017 Rack based power rails (including rack based power distribution unit (PDU)) 10 * 1 Jul 2017 Racks 10 * 1 Jul 2017 Raised floors 25 * 1 Jul 2017 Rectifiers 12 * 1 Jul 2017 Static transfer switches (STS) 12 * 1 Jul 2017 Switchboards - see Table B Switchboards Security and monitoring systems assets - see Table B Security and monitoring assets Uninterruptible power supply (UPS) systems (excluding batteries) 12 * 1 Jul 2017 Uninterruptible power supply (UPS) systems batteries 5 * 1 Jul 2017 Library and other information services (60100 to 60200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Libraries: Circulating (all classes of books) 10 1 Jan 2001 Music lending 6 ⅔ 1 Jan 2001 FINANCIAL AND INSURANCE SERVICES (62100 to 64200) Banking, building society and credit union operations (62210 to 62230) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic teller machines (ATMs) - see Table B Automatic teller machines (ATMs) Cheque processing machines (including proof machines, endorsers, MICR encoders, printers, readers, sorters and scanners) 5 * 1 Jul 2019 Cash handling assets: Coin cabinets, secure coin storage units and coin trolleys 15 * 1 Jul 2019 Coin counters and sorters, and coin deposit machines (CDMs) 10 * 1 Jul 2019 Note counters and sorters 8 * 1 Jul 2019 Teller cash recyclers (TCRs), teller cash dispensers (TCDs), teller assist units (TAUs) and automated teller safes (ATSs) 7 * 1 Jul 2019 Weighing machines (such as coin scales, digital weighing machines, and note scales) 7 * 1 Jul 2019 EFTPOS machines and EFTPOS terminals (such as PIN pads) - see Table B Point of sale assets Safes: Safes (portable) 40 * 1 Jul 2019 Strongroom door and frame 100 1 Jan 2001 Teller safes, counter safes and teller time-delay safes 25 * 1 Jul 2019 Vaults (demountable or portable) and demountable strongrooms 100 * 1 Jul 2019 Security assets: Anti-jump barriers (cables or partitions) 15 * 1 Jul 2019 Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building - see Table B Security and monitoring assets Variable message signs, such as electronic FX boards and digital LED screens - see Table B Advertising signs RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) Note: If the asset is hired or leased to and used predominantly by a particular industry and not listed below, see the entry under Table A for that industry Rental and hiring services (except real estate) (66110 to 66400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air Compressors: Compressors - reciprocating 7 * 1 Jul 2005 Compressors - rotary screw 10 * 1 Jul 2005 Compaction: Compactors - flat plate 8 * 1 Jul 2005 Compactors - vertical rammer 6 * 1 Jul 2005 Concreting assets: Brick/paving saws 5 * 1 Jul 2005 Concrete demolition saws 3 * 1 Jul 2005 Concrete kibble buckets 15 * 1 Jul 2005 Concrete mixers 4 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2005 Elevating work platforms (EWPs): Boom lifts (including knuckle and telescopic boom lifts) 15 * 1 Jul 2015 Personnel lifts 10 * 1 Jul 2015 Scissor lifts 10 * 1 Jul 2015 Generators: Cables 5 * 1 Jul 2005 Distribution boards 10 * 1 Jul 2005 Diesel 10 * 1 Jul 2005 Petrol 5 * 1 Jul 2005 Generator with attached lighting plant 10 * 1 Jul 2005 Household assets: Clothes dryers 5 * 1 Jan 2006 DVD players 5 * 1 Jan 2006 Dishwashers 8 * 1 Jan 2006 Evaporative coolers, portable 5 * 1 Jan 2006 Freezers 6 * 1 Jan 2006 Microwave ovens 6 * 1 Jan 2006 Refrigerators 6 * 1 Jan 2006 Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 5 * 1 Jan 2006 Surround sound systems (incorporating audio-video receivers and speakers) 5 * 1 Jan 2006 Television sets 8 * 1 Jan 2006 Vacuum cleaners, portable 5 * 1 Jan 2006 Video cassette recorder systems (VCR) 5 * 1 Jan 2006 Washing machines 6 * 1 Jan 2006 Ladders (including stepladders, work platforms extension ladders, trestles and planks): Aluminium 4 * 1 Jul 2015 Fibreglass 4 * 1 Jul 2015 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 10 * 1 Jul 2014 Power tools: Chainsaws 3 * 1 Jul 2005 Hand tools - air 5 * 1 Jul 2005 Hand tools - battery 3 * 1 Jul 2008 Hand tools - electric 5 * 1 Jul 2005 Jackhammers - air 7 * 1 Jul 2005 Jackhammers - electric 3 * 1 Jul 2005 Nail guns - air 3 * 1 Jul 2005 Recreational vehicles: Campervans and motorhomes: Vehicles having a gross vehicle mass greater than 3 tonnes and 4WD vehicles 5 * 1 Jul 2015 Vehicles having a gross vehicle mass of 3 tonnes or less 8 * 1 Jul 2015 Caravans and camper trailers 12 * 1 Jul 2015 Rental cars 5 * 1 Jul 2016 Scaffolding: Aluminium 5 * 1 Jul 2015 Fibreglass 5 * 1 Jul 2015 Steel 15 * 1 Jul 2015 Traffic management assets: Crash prevention assets: Barriers: Concrete 30 * 1 Jan 2006 Plastic 5 * 1 Jan 2006 Crash attenuators (truck mounted) 10 * 1 Jan 2006 Road marking assets: < 100 litre capacity 5 * 1 Jan 2006 100 to 500 litre capacity 9 * 1 Jan 2006 > 500 litre capacity 11 * 1 Jan 2006 Line grinders (walk behind) 5 * 1 Jan 2006 Traffic management signs: Arrow boards 10 * 1 Jan 2006 Speed observation signs 10 * 1 Jan 2006 Traffic lights - mobile 10 * 1 Jan 2006 Variable message signs 10 * 1 Jan 2006 Static signage (including safety cones, barricades, warning signs and bollards) 3 * 1 Jan 2006 Video recorder or equipment hiring 6 ⅔ 1 Jan 2001 Video tapes and games hiring ½ * 1 Jan 2001 Welders: Diesel 10 * 1 Jul 2005 Electric 5 * 1 Jul 2005 Note where the terms 'freestanding' and 'fixed' are used in entries for residential property operators, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability. Residential property operators (67110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets generally: Air conditioning assets (excluding ducting, pipes and vents): Air handling units 20 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Damper motors (including variable air volume box controller) 10 * 1 Jul 2003 Fan coil units (connected to condensing set) 15 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split system) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Ceiling fans 5 * 1 Jul 2004 Clocks, electric 10 * 1 Jul 2004 Digital peep holes 10 * 1 Jul 2019 DVD players 5 * 1 Jul 2004 Door closers 10 * 1 Jul 2004 Door stops, freestanding 10 * 1 Jul 2004 Escalators (machinery and moving parts) 20 * 1 Jan 2003 Evaporative coolers: Fixed (excluding ducting and vents) 15 * 1 Jul 2019 Portable 10 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2019 Floating timber 15 * 1 Jul 2004 Linoleum 10 1 Jan 2001 Vinyl 10 1 Jan 2001 Furniture, freestanding 13 ⅓ 1 Jan 2001 Garbage bins 10 * 1 Jul 2004 Garbage compacting systems (excluding chutes) 6 ⅔ 1 Jan 2001 Generators 20 1 Jan 2001 Gym assets: Cardiovascular 5 * 1 Jul 2004 Resistance 10 * 1 Jul 2004 Hand dryers, electrical 10 1 Jan 2001 Heaters: Fixed: Electric 15 * 1 Jul 2004 Gas: Ducted central heating unit 20 * 1 Jul 2004 Other 15 * 1 Jul 2004 Freestanding 15 * 1 Jul 2004 Home automation control assets 10 * 1 Jul 2019 Hot water systems (excluding piping): Electric 12 * 1 Jul 2004 Gas 12 * 1 Jul 2004 Solar 15 * 1 Jul 2004 Hydronic assets: Controls 10 * 1 Jul 2019 Water heaters 15 * 1 Jul 2019 Intercom system assets 10 * 1 Jul 2004 Lifts (including hydraulic and traction lifts) 30 * 1 Jan 2003 Lights: Fittings (excluding hardwired) 5 * 1 Jul 2004 Freestanding 5 * 1 Jul 2004 Shades, removable 5 * 1 Jul 2004 Linen 5 * 1 Jul 2004 Master antenna television (MATV) assets: Amplifiers 10 * 1 Jul 2004 Modulators 10 * 1 Jul 2004 Power sources 10 * 1 Jul 2004 Mirrors, freestanding 15 * 1 Jul 2004 Radios 10 1 Jan 2001 Rugs 7 * 1 Jul 2004 Skylights: Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Solar power generating system (incorporating batteries, inverters, solar panels, regulators) 20 * 1 Jul 2004 Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 7 * 1 Jul 2004 Surround sound systems (incorporating audio-video receivers and speakers) 10 * 1 Jul 2004 Telecommunications assets: Cordless phones 4 * 1 Jul 2004 Telephone hand sets 6 * 1 Jul 2019 Telephone systems - see Table B Telephony Television antennas, freestanding 5 * 1 Jul 2004 Television sets 8 * 1 Jul 2019 Vacuum cleaners: Ducted: Hoses 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Wands 10 * 1 Jul 2004 Portable 10 1 Jan 2001 Ventilation fans 20 * 1 Jul 2004 Video cassette recorder systems (VCRs) 5 * 1 Jul 2004 Water pumps: Multi-storey 20 * 1 Jul 2019 Rainwater tanks 5 * 1 Jul 2019 Single residence pressure pumps 8 * 1 Jul 2019 Window blinds, internal 10 * 1 Jul 2004 Window curtains 6 * 1 Jul 2004 Window shutters, automatic: Controls 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Bathroom assets: Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 3 * 1 Jul 2019 Exhaust fans (including light/heating) 10 * 1 Jul 2004 Heated towel rails, electric 10 * 1 Jul 2004 Shower curtains (excluding curtain rods and screens) 2 * 1 Jul 2004 Spa bath pumps 10 * 1 Jul 2019 Fire control assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors (including addressable manual call points, heat, multi type and smoke) 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Emergency warning and intercommunication systems (EWIS): Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones (WIPs) 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives (VSDs) 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Kitchen assets: Cook tops 12 * 1 Jul 2004 Crockery 5 * 1 Jul 2004 Cutlery 5 * 1 Jul 2004 Dishwashers 8 * 1 Jul 2019 Freezers 12 * 1 Jul 2004 Garbage disposal units 10 * 1 Jul 2004 Microwave ovens 8 * 1 Jul 2019 Ovens 12 * 1 Jul 2004 Range hoods 12 * 1 Jul 2004 Refrigerators 12 * 1 Jul 2004 Stoves 12 * 1 Jul 2004 Water filters, electrical 15 * 1 Jul 2004 Laundry assets: Clothes dryers 7 * 1 Jul 2019 Ironing boards, freestanding 5 * 1 Jul 2019 Irons 5 * 1 Jul 2004 Washing machines 8 * 1 Jul 2019 Outdoor assets: Automatic garage doors: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Barbecue assets: Fixed barbecue assets: Sliding trays and cookers 10 * 1 Jul 2004 Freestanding barbecues 5 * 1 Jul 2004 Floor carpet (including artificial grass and matting) 5 * 1 Jul 2004 Folding arm awnings: Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Furniture, freestanding 5 * 1 Jul 2004 Gardening watering installations: Control panels 5 * 1 Jul 2004 Pumps 5 * 1 Jul 2004 Timing devices 5 * 1 Jul 2004 Garden lights, solar 5 * 1 Jul 2019 Garden sheds, freestanding 15 * 1 Jul 2004 Gates, electrical: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Operable pergola louvres: Controls 15 * 1 Jul 2004 Motors 15 * 1 Jul 2004 Rainwater tanks: Galvanised steel 25 * 1 Jul 2019 Polyethylene 15 * 1 Jul 2019 Roller blinds Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Sauna heating assets 15 * 1 Jul 2004 Sewage treatment assets: Controls 8 * 1 Jul 2004 Motors 8 * 1 Jul 2004 Spas: Fixed spa assets: Chlorinators 10 * 1 Jul 2019 Filtration assets (including pumps) 10 * 1 Jul 2019 Heaters (electric or gas) 15 * 1 Jul 2004 Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2004 Swimming pool assets: Chlorinators 10 * 1 Jul 2019 Cleaning assets 7 * 1 Jul 2004 Covers (including blankets) 8 * 1 Jul 2019 Filtration assets (including pumps) 10 * 1 Jul 2019 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Tennis court assets: Cleaners 3 * 1 Jul 2004 Drag brooms 3 * 1 Jul 2004 Nets 5 * 1 Jul 2004 Rollers 3 * 1 Jul 2004 Umpire chairs 15 * 1 Jul 2004 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 CCTV systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexes) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including passive infra-red, photo sensors and vibration) 5 * 1 Jul 2004 Global System for Mobiles (GSM) Units 5 * 1 Jul 2004 Noise makers (including bells and sirens) 5 * 1 Jul 2004 Non-residential property operators (67120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial office building assets: Boilers 20 * 1 Jul 2005 Boiler pumps 5 * 1 Jul 2005 Building maintenance units 35 * 1 Jul 2005 Carpets 8 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Hot water installations (excluding commercial boilers and piping) 15 * 1 Jul 2005 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Uninterruptible power supply (UPS) systems: Line interactive types 5 * 1 Jul 2013 On line double conversion types 10 * 1 Jul 2013 Window blinds 20 * 1 Jul 2005 PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) Scientific research services (69100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Scientific, medical and pharmaceutical research assets: Autoclaves: Bench top autoclaves 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Automated cell counters 5 * 1 Jul 2014 Automated colony pickers 5 * 1 Jul 2014 Balances 10 * 1 Jul 2014 Biological safety cabinets 10 * 1 Jul 2014 Cell harvesters 10 * 1 Jul 2014 Centrifuges: Bench top centrifuges 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Computed tomography (CT) scanners 10 * 1 Jul 2014 Digital cameras 3 * 1 Jul 2014 DNA sequencers 5 * 1 Jul 2014 Electrophoresis systems (incorporating power supplies and tanks) 7 * 1 Jul 2014 Electroporators 8 * 1 Jul 2014 Fermenters 10 * 1 Jul 2014 Flow cytometers 8 * 1 Jul 2014 Freeze dryers 10 * 1 Jul 2014 Freezers 10 * 1 Jul 2014 Gel documentation systems 5 * 1 Jul 2014 Glassware washers 8 * 1 Jul 2014 Heating blocks 10 * 1 Jul 2014 Homogenisers 7 * 1 Jul 2014 Incubators 6 * 1 Jul 2014 Liquid chromatography systems 5 * 1 Jul 2014 Liquid nitrogen assets (including dewars and tanks) 10 * 1 Jul 2014 Microscopes 10 * 1 Jul 2014 Microtomes 10 * 1 Jul 2014 Mixers 7 * 1 Jul 2014 Nano spectrophotometers 8 * 1 Jul 2014 Ovens 6 * 1 Jul 2014 Peristaltic pumps 7 * 1 Jul 2014 pH meters 7 * 1 Jul 2014 Plate readers 5 * 1 Jul 2014 Polymerase chain reaction (PCR) thermal cyclers 8 * 1 Jul 2014 Real-time PCR detection machines 5 * 1 Jul 2014 Refrigerators 8 * 1 Jul 2014 Robotic systems (including robotic liquid handling systems and robotic sampler systems) 5 * 1 Jul 2014 Shakers 7 * 1 Jul 2014 Sonicators (including water bath sonicators and sonicators with probes) 7 * 1 Jul 2014 Spectrophotometers (excluding nano spectrophotometers) 10 * 1 Jul 2014 Surface plasmon resonance (SPR) machines 5 * 1 Jul 2014 Vacuum concentrators 7 * 1 Jul 2014 Water baths (including refrigerated and shaking water baths) 7 * 1 Jul 2014 Water purification systems 8 * 1 Jul 2014 Surveying and mapping services (69220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Airborne imaging (cameras) 7 * 1 Jul 2015 Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Controllers 4 * 1 Jul 2015 Digital (electronic) levels 5 * 1 Jul 2015 Echo sounders 5 * 1 Jul 2015 GNSS/GIS handhelds (asset receivers) 3 * 1 Jul 2015 GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS) 5 * 1 Jul 2015 Ground imaging (pole cameras) 5 * 1 Jul 2015 Laser detectors/receivers (rod-eye receivers) 4 * 1 Jul 2015 Laser distance measurers/meters (DISTOs) 4 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Laser scanners - 3D (high definition surveying) - ground LIDAR 5 * 1 Jul 2015 Laser scanners - vehicle mounted - ground LIDAR 5 * 1 Jul 2015 LIDAR (airborne) 7 * 1 Jul 2015 Rail surveying assets: Mobile rail surveying equipment 5 * 1 Jul 2015 Platform clearance gauges 6 * 1 Jul 2015 Rail profile gauges 6 * 1 Jul 2015 Stereoplotters - digital/softcopy (hardware only) 10 * 1 Jul 2015 Tablets 4 * 1 Jul 2015 Theodolites (digital) 7 * 1 Jul 2015 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Traverse kits (incorporating tripods, tribrachs, prisms, poles and optical plummets) 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 Unmanned surface vehicles 4 * 1 Jul 2015 Utility locator (underground service locator) assets: Ground penetrating radars (GPRs) 5 * 1 Jul 2015 Magnetic locators 5 * 1 Jul 2015 Service locators 5 * 1 Jul 2015 Signal generators 5 * 1 Jul 2015 Signal tracer for locators 4 * 1 Jul 2015 Scientific testing and analysis services (69250) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coal laboratory assets: Sample preparation assets: Drop shatters 20 * 1 Jul 2018 Drum tumblers 15 * 1 Jul 2018 Drying ovens: Benchtop 7 * 1 Jul 2018 Others (including floor size with trolleys) 15 * 1 Jul 2018 Dust extraction systems 15 * 1 Jul 2018 Float-sink buckets 8 * 1 Jul 2018 Float-sink testing units (incorporating ventilation ducting, fans, density separation apparatus etc, but excluding float-sink buckets) 15 * 1 Jul 2018 Flotation machines (including froth rotation machines) 20 * 1 Jul 2018 Jaw crushers 10 * 1 Jul 2018 Pulverisers 10 * 1 Jul 2018 Riffle splitters 10 * 1 Jul 2018 Rotary Sample Dividers (RSDs) 15 * 1 Jul 2018 Sample storage assets: Cool room assets - see Table B Refrigeration assets Portable refrigerators/freezers 10 * 1 Jul 2018 Sample trays 5 * 1 Jul 2018 Sample trolleys 10 * 1 Jul 2018 Sieve shakers (excluding sieves) 10 * 1 Jul 2018 Sieves (including various meshes and sizes) 7 * 1 Jul 2018 Weighing scales 10 * 1 Jul 2018 Laboratory analytical equipment and instruments: Analytical balances 7 * 1 Jul 2018 Calorimeters 10 * 1 Jul 2018 Carbon and sulphur analysers 7 * 1 Jul 2018 CHN analysers (including carbon, hydrogen and nitrogen) 7 * 1 Jul 2018 Coal ash fusibility furnaces 10 * 1 Jul 2018 Crucible Swell Number (CSN) burners 10 * 1 Jul 2018 Dilatometers 9 * 1 Jul 2018 Fume cabinets 15 * 1 Jul 2018 Moisture testing ovens (including nitrogen setup apparatus) 10 * 1 Jul 2018 Muffle furnaces 15 * 1 Jul 2018 Particle size analysers 10 * 1 Jul 2018 Petrographic microscopes 10 * 1 Jul 2018 Plastometers 9 * 1 Jul 2018 Water baths (including ultrasonic water baths) 7 * 1 Jul 2018 X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7 * 1 Jul 2018 Mineral processing and metallurgical laboratory assets: Sample preparation assets: Benchtop (including work benches and tables) 10 * 1 Jul 2019 Centrifugal concentrators 15 * 1 Jul 2019 Cone crushers 20 * 1 Jul 2019 Drying ovens: Benchtop 7 * 1 Jul 2019 Others (including floor size with trolleys) 10 * 1 Jul 2019 Dust cabinet (including extracted workstations) 20 * 1 Jul 2019 Dust extraction systems 15 * 1 Jul 2019 Flotation machines (including froth rotation machines) 20 * 1 Jul 2019 Gravity separation assets (including centrifuges and cyclones) 10 * 1 Jul 2019 Grinding mills 12 * 1 Jul 2019 Jaw crushers 10 * 1 Jul 2019 Laboratory tumblers (including cyanide leach test tumblers) 10 * 1 Jul 2019 Micro dosing peristaltic pumps 7 * 1 Jul 2019 Overhead tank mixers 5 * 1 Jul 2019 pH control systems 15 * 1 Jul 2019 Pressure filters 8 * 1 Jul 2019 Pulverisers 10 * 1 Jul 2019 Riffle splitters 10 * 1 Jul 2019 Rotary Sample Dividers (RSDs) 10 * 1 Jul 2019 Sample storage assets: Cool room assets - See Table B under 'Refrigeration' Portable refrigerators/freezers 8 * 1 Jul 2019 Sample trays 3 * 1 Jul 2019 Sample trolleys 7 * 1 Jul 2019 Scrubbers 15 * 1 Jul 2019 Shaking tables (including wet tables) 20 * 1 Jul 2019 Sieve shakers (excluding sieves) 10 * 1 Jul 2019 Sieves (including various meshes and sizes) 3 * 1 Jul 2019 Solvent extraction & electrowinning equipment 15 * 1 Jul 2019 Vacuum filters 7 * 1 Jul 2019 Water purification systems 15 * 1 Jul 2019 Weighing scales 7 * 1 Jul 2019 Laboratory analytical equipment and instruments: Analytical balances 7 * 1 Jul 2019 Atomic Absorption Spectroscopy (AAS) instruments 10 * 1 Jul 2019 Auto dilutors 7 * 1 Jul 2019 Auto titration instruments 7 * 1 Jul 2019 Carbon and sulphur analysers 7 * 1 Jul 2019 Cupellation furnaces 10 * 1 Jul 2019 Fume cabinets 15 * 1 Jul 2019 Fusion furnaces 10 * 1 Jul 2019 Fourier Transform Infrared (FTIR) spectroscopy 7 * 1 Jul 2019 Hot blocks 7 * 1 Jul 2019 Hotplate magnetic stirrers 10 * 1 Jul 2019 Incubators 7 * 1 Jul 2019 Inductively coupled plasma mass spectrometry (ICP-MS), and Inductively coupled plasmas optical emission spectroscopy (ICP-OES) 10 * 1 Jul 2019 Ion Chromatography (IC) equipment 15 * 1 Jul 2019 Muffle furnaces 12 * 1 Jul 2019 Overhead stirrers 8 * 1 Jul 2019 Particle size analysers 10 * 1 Jul 2019 Petrographic microscopes 10 * 1 Jul 2019 Robotic cells (including robotic fusion cells, robotic preparations cells) 10 * 1 Jul 2019 Robotic TGA cells 7 * 1 Jul 2019 Thermogravimetric Analysers (TGAs) 7 * 1 Jul 2019 Water baths 5 * 1 Jul 2019 X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7 * 1 Jul 2019 Advertising services (69400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Advertising signs - see Table B Advertising signs Veterinary services (69700) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Veterinarians' assets: Anaesthesia machines 10 * 1 Jan 2004 Animal blow dryers 5 * 1 Jan 2004 Animal cages: Fibreglass, plastic and polyethylene (PE) cages 10 * 1 Jan 2004 Stainless steel cages 20 * 1 Jan 2004 Animal patient monitoring assets (including blood pressure monitors, carbon dioxide (CO2) end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 Animal scales 7 * 1 Jan 2004 Dental assets: Dental units 10 * 1 Jan 2004 Ultrasonic scalers (standalone) 10 * 1 Jan 2004 Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) 10 * 1 Jan 2004 Electrocautery units 10 * 1 Jan 2004 Electroejaculators 6 * 1 Jan 2004 Hydrobaths 8 * 1 Jan 2004 Pathology assets: Centrifuges 5 * 1 Jan 2004 Laboratory analysers: Electrolyte analysers 4 * 1 Jan 2004 Generally 5 * 1 Jan 2004 Microscopes 10 * 1 Jan 2004 Surgery lights 10 * 1 Jan 2004 Tables and tubs 20 * 1 Jan 2004 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jan 2004 X-ray assets (excluding direct radiography assets): Mobile or portable x-ray units 10 * 1 Jan 2004 X-ray processors - automatic 10 * 1 Jan 2004 Professional photographic services (69910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) 3 * 1 Jul 2015 Camera lenses 5 * 1 Jul 2015 Digital cameras: Compact cameras (including point and shoot cameras) 3 * 1 Jul 2015 Compact system cameras (including bridge cameras, micro four-thirds cameras, mirrorless cameras) 3 * 1 Jul 2015 Medium format single lens reflex (SLR) camera systems (including camera bodies and digital backs) 4 * 1 Jul 2015 SLR cameras (including full-frame SLR cameras) 3 * 1 Jul 2015 Lighting assets: Electronic flash units (including compact flash heads, monolights): Portable 3 * 1 Jul 2015 Studio lightings 5 * 1 Jul 2015 Light meters 5 * 1 Jul 2015 Light shaping tools (including modelling glass protectors, reflectors and scrims, softboxes and umbrellas) 3 * 1 Jul 2015 Portable flash units (including flashguns) 2 * 1 Jul 2015 Power packs (including battery packs and compact flash generators) 4 * 1 Jul 2015 Support assets: Backdrop support systems (including background elevation systems) 10 * 1 Jul 2015 Bags and cases 5 * 1 Jul 2015 Camera track sliders 2 * 1 Jul 2015 Light stands (including boom arms) 5 * 1 Jul 2015 Photographic printers/plotters 4 * 1 Jul 2015 Tent and shooting tables 2 * 1 Jul 2015 Tripods 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary 2 * 1 Jul 2015 Wind machines 5 * 1 Jul 2015 ADMINISTRATIVE AND SUPPORT SERVICES (72110 to 73200) Building and other industrial cleaning services (73110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) 2 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Other (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Polishing, carpet cleaning and floor stripping assets (including floor polishers, burnishers, rotary scrubbers, encapsulation machines and floor strippers): Portable 5 * 1 Jul 2010 Ride-on 5 * 1 Jul 2010 Pressure washers: Portable 4 * 1 Jul 2010 Trailer or truck mounted 7 * 1 Jul 2010 Scrubbers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Steam cleaners for sanitising floor and surfaces 5 * 1 Jul 2010 Sweepers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Road sweeper trucks (including sweepers) 10 *# 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable (including upright machines) 5 * 1 Jul 2010 Ride-on or stand on 7 * 1 Jul 2010 Gardening services (73130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Arboriculture and gardening services: Blowers 3 * 1 Jan 2004 Brushcutters (including whipper snippers) 2 * 1 Jan 2004 Chainsaws (including pole pruners) 2 * 1 Jan 2004 Elevating work platforms 15 * 1 Jan 2004 Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3 * 1 Jan 2004 Hedge trimmers 4 * 1 Jan 2004 Lawn edgers (excluding brushcutters) 4 * 1 Jan 2004 Lawn mowers: Cylinder 7 * 1 Jan 2004 Push (rotary) 2 * 1 Jan 2004 Ride-ons 5 * 1 Jan 2004 Self propelled (rotary) 2 * 1 Jan 2004 Stump grinders 5 * 1 Jan 2004 Tractors 8 * 1 Jan 2004 Tractor attachments: Roller mowers 4 * 1 Jan 2004 Slashers 4 * 1 Jan 2004 Trailers used to carry tree and grass clippings 5 * 1 Jan 2004 Tree climbing assets: Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1 * 1 Jan 2004 Climbing spurs 10 * 1 Jan 2004 Friction lowering devices 10 * 1 Jan 2004 Harness 3 * 1 Jan 2004 Ropes 1 * 1 Jan 2004 Wood chippers 8 * 1 Jan 2004 Packaging services (73200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fruit and vegetables pack houses assets used off farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 4 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 General assets: Bins 5 * 1 Jul 2008 Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 10 * 1 Jul 2008 Receival hoppers (including water dumps) 10 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 10 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nuts assets: Crackers 7 * 1 Jul 2008 Drying silos 15 * 1 Jul 2008 Separating assets (including air separators, trommels and vibrating screens) 10 * 1 Jul 2008 EDUCATION AND TRAINING (80100 to 82200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Kindergarten furniture an play equipment - see Table A Child care services (87100) HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Medical assets (used in common across all health care industry segments): Benchtop sterilisers 5 * 1 Jul 2003 Benchtop ultrasonic cleaners 7 * 1 Jul 2003 Clinical furniture 10 * 1 Jul 2003 X-ray viewers 10 * 1 Jul 2003 Hospitals (84010 to 84020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hospital assets: Anaesthesia machines 10 * 1 Jan 2003 Angiography assets: Image acquisition systems (incorporating computers with digital subtraction capability, digital cameras, monitors and integrated software) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Patient gantries or tables, patient monitoring assets, positioning assets and pressure injectors 10 * 1 Jul 2002 Cell savers and cell separators 7 * 1 Jan 2003 Colposcopes 10 * 1 Jan 2003 Defibrillators 10 * 1 Jan 2003 Diathermy and cautery machines/electrosurgical generators 10 * 1 Jan 2003 Endoscopic surgery assets (excluding disposable accessories): Arthroscopic fluid management systems 7 * 1 Jan 2003 Endoscopes (flexible and rigid) and endoscopic surgical instruments 4 * 1 Jan 2003 Endoscopic camera systems: Beam splitters and light sources 10 * 1 Jan 2003 Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5 * 1 Jan 2003 Still cameras 7 * 1 Jan 2003 Video monitors and video recorders 7 * 1 Jan 2003 Endoscopic electrosurgical generators 10 * 1 Jan 2003 Endoscopic lasers 10 * 1 Jan 2003 Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5 * 1 Jan 2003 Haemodialysis machines 7 * 1 Jan 2003 Head lights 7 * 1 Jan 2003 Hospital furniture: Beds: Electronic 7 * 1 Jan 2003 Mechanical 10 * 1 Jan 2003 Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators and overbed tables 10 * 1 Jan 2003 Infusion pumps: General, pain management and rapid 8 * 1 Jan 2003 Syringe driven 6 * 1 Jan 2003 Insufflators 10 * 1 Jan 2003 Lithotriptors used for extra-corporeal shock wave lithotripsy 7 * 1 Jan 2003 Mechanical assist assets: Calf and cuff compression devices 8 * 1 Jan 2003 Cardiac bypass and heart lung machines 8 * 1 Jan 2003 Intra-aortic balloon pumps 8 * 1 Jan 2003 Ventricular assist heart pumps 8 * 1 Jan 2003 Natal care assets (including incubators, infant warmers and mobile infant warmers) 7 * 1 Jan 2003 Operating tables and attachments: Electronic 10 * 1 Jan 2003 Mechanical 13 * 1 Jan 2003 Operating theatre lights 8 * 1 Jan 2003 Pan flushers 10 * 1 Jan 2003 Patient hoists and lifters 10 * 1 Jan 2003 Patient monitoring assets: Bedside monitoring systems 7 * 1 Jan 2003 Cardiac monitors 7 * 1 Jan 2003 ECGs 7 * 1 Jan 2003 Foetal monitors 7 * 1 Jan 2003 Pulse oximeters 7 * 1 Jan 2003 Vital signs monitors 7 * 1 Jan 2003 Patient warming assets (excluding disposable accessories): Fluid warmers 10 * 1 Jan 2003 Forced air patient warmers 10 * 1 Jan 2003 Smoke evacuators 8 * 1 Jan 2003 Sterilisation and autoclave processing assets: Drying cabinets 10 * 1 Jan 2003 Endoscope sterilisers and disinfectors 5 * 1 Jan 2003 Flash sterilisers 10 * 1 Jan 2003 Instrument washers 10 * 1 Jan 2003 Pre-vacuum sterilisers 10 * 1 Jan 2003 Ultrasonic cleaners and baths 7 * 1 Jan 2003 Surgical instruments: Hand held manually operated instruments 8 * 1 Jan 2003 Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7 * 1 Jan 2003 Ultrasonic aspirators 10 * 1 Jan 2003 Ultrasonic scalpels 10 * 1 Jan 2003 Surgical lasers (excluding ophthalmic surgical lasers) 10 * 1 Jan 2003 Surgical microscopes 10 * 1 Jan 2003 Ultrasonic bladder scanners 10 * 1 Jan 2003 Ultrasonic needle guides 10 * 1 Jan 2003 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5 * 1 Jul 2002 Ventilators: Fixed 7 * 1 Jan 2003 Portable 5 * 1 Jan 2003 Wheelchairs 10 * 1 Jan 2003 General practice medical services (85110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Anatomical medical models, plastic 10 * 1 Jul 2020 Autoclaves and sterilisers 8 * 1 Jul 2020 Automated ankle brachial pressure index (ABPI) measurement devices 6 * 1 Jul 2020 Automated external defibrillators (AEDs) - see Table B Blood coagulation (INR) meters 5 * 1 Jul 2020 Cryosurgical assets: Cryosurgical flasks and guns 5 * 1 Jul 2020 Liquid nitrogen storage dewers and tanks 10 * 1 Jul 2020 Dermatoscopes 5 * 1 Jul 2020 Ear irrigators 5 * 1 Jul 2020 Electrocardiograph (ECG) machines 7 * 1 Jul 2020 Examination lights: Desktop/trolley 3 * 1 Jul 2020 Procedure 7 * 1 Jul 2020 Foetal heart monitors, external 7 * 1 Jul 2020 Hyfrecators - electrosurgical units 6 * 1 Jul 2020 Magnifying loupes 10 * 1 Jul 2020 Medical examination beds (adjustable/electric) 8 * 1 Jul 2020 Medical plaster saws 7 * 1 Jul 2020 Medical refrigerators 8 * 1 Jul 2020 Nebulisers 5 * 1 Jul 2020 Ophthalmoscopes, direct and otoscopes 6 * 1 Jul 2020 Oxygen tank regulators 10 * 1 Jul 2020 Portable observation machines (including vital signs monitors) 7 * 1 Jul 2020 Privacy curtains and rails 8 * 1 Jul 2020 Pulse oximeters 4 * 1 Jul 2020 Resuscitation kits 15 * 1 Jul 2020 Saddle chairs 7 * 1 Jul 2020 Scales: Baby scales 3 * 1 Jul 2020 General, heavy duty, mother/baby scales 5 * 1 Jul 2020 Sphygmomanometers (including aneroid and digital) 5 * 1 Jul 2020 Spirometers 7 * 1 Jul 2020 Stethoscopes 10 * 1 Jul 2020 Suction machines, portable 8 * 1 Jul 2020 Surgical instruments (including forceps, needle holders, scissors, skin graft knives) 8 * 1 Jul 2020 Thermometers, digital 4 * 1 Jul 2020 Trolleys (including instrument and treatment trolleys) 10 * 1 Jul 2020 Wheelchairs 8 * 1 Jul 2020 X-ray viewers 10 * 1 Jul 2020 Specialist medical services n.e.c (85129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Neurologists' assets: Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Thoracic physicians' assets: Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003 Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) 7 * 1 Jul 2003 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Spirometers 7 * 1 Jul 2003 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide (CO2) monitors, integrated pulse oximeters, integrated computers and integrated software) 7 * 1 Jul 2003 Pathology and diagnostic imaging services (85201, 85202, 85203 and 85209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pathologists' assets: Batch slide stainer 6 * 1 Jan 2002 Bio hazard chambers 10 * 1 Jan 2002 Centrifuges 5 * 1 Jan 2002 Incubators 6 * 1 Jan 2002 Laboratory analysers 5 * 1 Jan 2002 Microscopes 10 * 1 Jan 2002 Rotary microtomes 6 * 1 Jan 2002 Tissue embedding systems 6 * 1 Jan 2002 Tissue processors 6 * 1 Jan 2002 Radiologists' diagnostic imaging assets: Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer and integrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) 10 * 1 Jul 2002 Computed radiography (CR) digitisers 4 * 1 Jul 2002 Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) 10 * 1 Jul 2002 Film digitisers 4 * 1 Jul 2002 Fluoroscopy assets (excluding direct radiography assets): Fixed systems (incorporating buckies, generators, screening tables and suspensions) 15 * 1 Jul 2002 Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Mobile systems (incorporating buckies, generators, screening tables and suspensions) 10 * 1 Jul 2002 Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) 15 * 1 Jul 2002 Patient archival and communication systems (PACS) 4 * 1 Jul 2002 Processing assets: Daylight imaging processors 9 * 1 Jul 2002 Dry laser imaging processors 8 * 1 Jul 2002 Wet laser imaging processors 10 * 1 Jul 2002 Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 X-ray assets (excluding direct radiography assets): Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002 Dental services (85310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dentists' assets: Air abrasion units 10 * 1 Jul 2003 Air compressors 10 * 1 Jul 2003 Amalgamators 7 * 1 Jul 2003 Amalgam separators 7 * 1 Jul 2003 Computerised (CAD/CAM) ceramic restoration systems: Imaging units 7 * 1 Jul 2003 Milling units 5 * 1 Jul 2003 Curing lights (halogen) 5 * 1 Jul 2003 Dental chairs 10 * 1 Jul 2003 Dental instruments: Hand-held manually operated instruments 3 * 1 Jul 2003 Handpieces (driven by compressed air, compressed gas or electricity) 3 * 1 Jul 2003 Dental lasers: Hard tissue and soft tissue lasers 7 * 1 Jul 2003 Soft tissue and whitening lasers 7 * 1 Jul 2003 Soft tissue lasers 10 * 1 Jul 2003 Dental loupes 10 * 1 Jul 2003 Dental operating lights 10 * 1 Jul 2003 Dental units 10 * 1 Jul 2003 Dental x-ray assets: Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding orthopantomogram (OPG) systems) 15 * 1 Jul 2003 Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) 7 * 1 Jul 2003 Intra-oral x-ray film processors 10 * 1 Jul 2003 Handpiece cleaners 5 * 1 Jul 2003 Intra-oral camera systems (incorporating camera and integrated processor/docking station) 7 * 1 Jul 2003 Nitrous oxide sedation units 20 * 1 Jul 2003 Oral surgical motors 5 * 1 Jul 2003 Suction units 10 * 1 Jul 2003 Ultrasonic scalers (standalone) 10 * 1 Jul 2003 Optometry and optical dispensing (85320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Optical assets: Automatic refractometers/keratometers 5 * 1 Jan 2004 Cameras (including anterior segment cameras, retinal cameras, fundus cameras): Analogue 8 * 1 Jan 2004 Digital 4 * 1 Jan 2004 Colour vision testers (automated) 8 * 1 Jan 2004 Corneal topography systems 5 * 1 Jan 2004 Examination chairs 10 * 1 Jan 2004 Glaucoma diagnostic assets (including ocular coherence tomographs (OCTs), scanning laser ophthalmoscopes and scanning laser polarimeters) 5 * 1 Jan 2004 Keratometers (Ophthalmometers): Automated 5 * 1 Jan 2004 Manual 12 * 1 Jan 2004 Ophthalmic surgery assets: Microkeratome 3 * 1 Jan 2004 Ophthalmic cryo surgery systems 5 * 1 Jan 2004 Ophthalmic diathermy surgery systems 5 * 1 Jan 2004 Ophthalmic lasers: Non-refractive 10 * 1 Jan 2004 Refractive (including eye tracking systems) 4 * 1 Jan 2004 Phacoemulsification systems 4 * 1 Jan 2004 Pupillometers (used for refractive surgery) 5 * 1 Jan 2004 Vitrectomy systems 4 * 1 Jan 2004 Wave front analysers 4 * 1 Jan 2004 Ophthalmic viewers 5 * 1 Jan 2004 Ophthalmoscopes: Direct (including power supply) 8 * 1 Jan 2004 Indirect 9 * 1 Jan 2004 Optical dispensing assets - see Table A Photographic, optical and ophthalmic equipment manufacturing (24110) Refraction units (including examination chair, instrument arms, table and light source) 10 * 1 Jan 2004 Refractometers (automated) 5 * 1 Jan 2004 Slit lamp biomicroscopes: Hand-held 9 * 1 Jan 2004 Mounted 12 * 1 Jan 2004 Telemedicine digital imaging systems (excluding imaging devices) 4 * 1 Jan 2004 Tonometers: Contact tonometers: Applanation: Hand-held 6 * 1 Jan 2004 Mounted 8 * 1 Jan 2004 Electronic 6 * 1 Jan 2004 Non-contact tonometers: Hand-held 5 * 1 Jan 2004 Table mounted 8 * 1 Jan 2004 Trial lens sets 20 * 1 Jan 2004 Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, laser interference biometers, pachymeters and ultrasound biomicroscopes (UBMs)) 5 * 1 Jan 2004 Visual acuity testing assets: Automated vision testers 6 * 1 Jan 2004 Manual vision testers (phoropters) 12 * 1 Jan 2004 Visual acuity charts (illuminated) 10 * 1 Jan 2004 Visual acuity chart projectors (automated) 8 * 1 Jan 2004 Visual field testing assets (perimeters) - automated 5 * 1 Jan 2004 Podiatry services (85399) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Podiatrists' assets: Computerised orthoses manufacturing assets: Carving mills 7 * 1 Jul 2003 Contact pin digitisers 7 * 1 Jul 2003 Doppler vascularscopes 5 * 1 Jul 2003 Electric nail drills: Dust extraction drills 7 * 1 Jul 2003 Portable dust extraction drills 5 * 1 Jul 2003 Water and alcohol based spray drills 4 * 1 Jul 2003 Examination/magnifying lamps 10 * 1 Jul 2003 Footrests 10 * 1 Jul 2003 Gait analysis assets: Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) 4 * 1 Jul 2003 Non-computerised: Treadmills 10 * 1 Jul 2003 Video cameras 5 * 1 Jul 2003 Video monitors and video recorders 7 * 1 Jul 2003 Orthotic benchtop grinders 6 * 1 Jul 2003 Patient chairs 12 * 1 Jul 2003 Podiatric instruments 3 * 1 Jul 2003 Vacuum presses 3 * 1 Jul 2003 Vascular neurological assessment assets: Monofilaments 2 * 1 Jul 2003 Tuning forks 10 * 1 Jul 2003 Retirement village and accommodation for the aged operation (86011 to 86012) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assistance and medical assets: Beds: Electronic (including hi-lo and lo-lo beds) 7 * 1 Jul 2019 Mechanical 10 * 1 Jul 2004 Bedside cabinets, lockers and overbed tables 10 * 1 Jul 2019 Blood pressure machines 3 * 1 Jul 2019 Call systems 7 * 1 Jul 2019 Chairs Commode 7 * 1 Jul 2019 Electronic recliner (including electric lift) 10 * 1 Jul 2019 Fallout/floating/princess 7 * 1 Jul 2019 Shower 5 * 1 Jul 2019 Wheelchair - electric, manual, tilt in space 5 * 1 Jul 2019 Defibrillators 8 * 1 Jul 2019 Drug safes 15 * 1 Jul 2019 Electronic arms for toilets 10 * 1 Jul 2019 Hoists Ceiling (incorporating tracks) 12 * 1 Jul 2019 Mobile (floor, full, standing) 10 * 1 Jul 2019 Lifting slings 2 * 1 Jul 2019 Mattresses Air 3 * 1 Jul 2019 Foam 7 * 1 Jul 2019 Medication trolleys 10 * 1 Jul 2019 Mobile suction machines 3 * 1 Jul 2019 Pan flushers/pan sanitisers 10 * 1 Jul 2019 Sensor beams and sensor mats 3 * 1 Jul 2019 Shower trolleys/mobile baths 8 * 1 Jul 2019 Syringe driven infusion pumps 5 * 1 Jul 2019 Treatment trolleys 15 * 1 Jul 2019 Walking belts 3 * 1 Jul 2019 Walking frames (including forearm walkers) 12 * 1 Jul 2019 Weighing machines and scales (including chair scales and wheelchair scales) 10 * 1 Jul 2019 Common area assets: Artificial grass/synthetic lawn (removable without damage) 15 * 1 Jul 2019 Audio visual assets 8 * 1 Jul 2019 Carpets - see Table B Floor coverings (removable without damage) Curtains and drapes - see Table B Curtains and drapes Furniture: General/indoor 10 * 1 Jul 2019 Outdoor 7 * 1 Jul 2019 Hair salon assets (including chairs and dryers) 15 * 1 Jul 2019 Hot water dispensers 8 * 1 Jul 2019 Television sets 5 * 1 Jul 2019 Window blinds - see Table B Window blinds Fitness and recreation assets: Billiard/pool tables 20 * 1 Jul 2019 Bowling greens - artificial grass or carpet (removable without damage) 15 * 1 Jul 2019 Gymnasium and exercise equipment 10 * 1 Jul 2019 Support assets: Annunciator panels 15 * 1 Jul 2019 Boilers - see Table B Boilers Buggies to transport people 8 * 1 Jul 2019 Cleaning carts and trolleys - see Table B Cleaning carts and trolleys Cool rooms - see Table B Refrigeration assets Electronic mops and floor scrubbers 5 * 1 Jul 2019 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2019 Kitchen assets: Blast chillers 8 * 1 Jul 2019 Bowl mixers 10 * 1 Jul 2019 Dishwashers 8 * 1 Jul 2019 Food preparation assets - large commercial type (including cooktops, fryers, multi-function centres, self-cooking centres, single tray meal service, soup kettles, stoves) 10 * 1 Jul 2019 Hot food display and warming assets (including bain marie, banquet units, buffet units, hot boxes, plate warmers) 10 * 1 Jul 2019 Ice making machines 10 * 1 Jul 2019 Kitchen trolleys 5 * 1 Jul 2019 Small appliances (including blenders, food processors, meat slicers, stick mixers) 4 * 1 Jul 2019 Toasters 6 * 1 Jul 2019 Laundry assets: Dryers 12 * 1 Jul 2019 Spring loaded trolleys 10 * 1 Jul 2019 Washing machines 12 * 1 Jul 2019 Lockers, freestanding - see Table B Lockers, freestanding Master antenna television (MATV) assets - see Table A Residential property operators (67110) Refrigerators (including controlled temperature medication refrigerators) 10 * 1 Jul 2019 Swimming pool assets: Dehumidifiers 15 * 1 Jul 2019 Filtration equipment (including chlorinators and pumps) - see Table B Swimming pool assets Pool covers (including blankets) - see Table B Swimming pool assets Vacuum cleaners, ride on 7 * 1 Jul 2019 Child care services (87100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio visual assets 5 * 1 Jul 2020 Augmented reality (AR) interactive sandboxes (incorporating projectors) 5 * 1 Jul 2020 Electronic whiteboards (including touch screen interactive digital boards) 6 * 1 Jul 2020 Furniture used by children, freestanding: Age specific (including cots, changing tables, floor sleeping mattresses, high and low feeding chairs, and stackable beds) 5 * 1 Jul 2020 Carpet mats (including rugs and floor mats/cushions) 5 * 1 Jul 2020 Others (including bookcases, chairs and sofas, coat/dress-up racks, easels, room dividers, tables and storage shelving units) 10 * 1 Jul 2020 Play area assets: Furniture, freestanding (including tables, seating and toy storage boxes) 5 * 1 Jul 2020 Pet enclosures and structures, freestanding (including bird aviaries ,chicken coops, fish tanks, guinea pig cages and rabbit hutches) 10 * 1 Jul 2020 Playground flooring: Artificial grass/synthetic lawn 7 * 1 Jul 2020 Soft fall flooring (including wet pour rubber and rubber mats) 5 * 1 Jul 2020 Playsets (including cubby houses, forts, slides, swing sets and trestle frames) 8 * 1 Jul 2020 Pole and post padding/protectors 5 * 1 Jul 2020 Sandpits, freestanding (including portable sandpits and sandpit covers) 7 * 1 Jul 2020 Tents, portable (including gazebos, marquees and tepee play tents) 5 * 1 Jul 2020 Toys (not specified elsewhere) 3 * 1 Jul 2020 Tricycles and bicycles (including balance bicycles and tricycle scooters) 5 * 1 Jul 2020 Water play area filtration assets and water pumps 7 * 1 Jul 2020 Support assets: Automated external defibrillators (AEDs) - see Table B Automated external defibrillators (AEDs) Fascia signs (including freestanding signs) - see Table B Advertising signs Fire control and alarm assets - see Table B Fire control and alarm assets Floor coverings - see Table B Floor coverings (removable without damage) Garden sheds, freestanding 15 * 1 Jul 2020 Hand dryers - see Table B Hand dryers (electrical) Kiosk stands, freestanding 10 * 1 Jul 2020 Kitchen assets: Dishwashers 5 * 1 Jul 2020 Food cooking assets (including combination ovens, cooktops, fryers, soup kettles and stoves) 10 * 1 Jul 2020 Grease traps 10 * 1 Jul 2020 Kitchen trolleys 5 * 1 Jul 2020 Microwave ovens 5 * 1 Jul 2020 Refrigerators/freezers 10 * 1 Jul 2020 Small appliances (including blenders, food processors ,mixers and toasters) 4 * 1 Jul 2020 Laundry assets: Dryers 5 * 1 Jul 2020 Washing machines 5 * 1 Jul 2020 Reception furniture, freestanding (including lobb chairs, desks, lounges, sofas and tables) - see Table B Office furniture, freestanding Security and monitoring assets - see Table B Security and monitoring assets Steam cleaners 3 * 1 Jul 2020 Strollers: Commercial multi seat (including buggies) 10 * 1 Jul 2020 Others 5 * 1 Jul 2020 Time attendance devices (including fingerprint and vein scanners) 7 * 1 Jul 2020 Vacuum cleaners 3 * 1 Jul 2020 Table games 5 * 1 Jul 2020 Television sets 8 * 1 Jul 2020 ARTS AND RECREATION SERVICES (89100 to 92099) Heritage activities (89100 to 89220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Museum displays in aircraft/war museums 100 1 Jan 2001 Parks and gardens: Lion parks: Animal cages and sheds 20 1 Jan 2001 Animal huts 10 1 Jan 2001 Planetarium domes 33 ⅓ 1 Jan 2001 Sea life centres: Fibreglass aquarium tanks 20 1 Jan 2001 Ketches 13 ⅓ 1 Jan 2001 TV audio systems 10 1 Jan 2001 Creative and performing arts activities (90010 to 90030) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Theatre equipment: Accessories (theatrical - wigs, costumes etc) 5 1 Jan 2001 Performing dogs - see Table B Working dogs Health and fitness centres and gymnasia operation (91110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Health and fitness centre operation assets: Cardiovascular training machines: Cross trainers, steppers and treadmills 4 * 1 Jul 2012 Exercise bicycles (including spin bicycles, upright and recumbent bicycles) 4 * 1 Jul 2012 Rowing machines 5 * 1 Jul 2012 Free weight training assets: Barbells, dumbbells, kettle bells, weight plates and storage racks 6 * 1 Jul 2012 Benches (including abdominal crunch, adjustable, declined, inclined and flat benches) 8 * 1 Jul 2012 Resistance training machines (including abdomen, arm, back, chest, hip, leg, shoulder and multiple training machines) 8 * 1 Jul 2012 Support assets: Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and television sets) 4 * 1 Jul 2012 Fans (including wall mounted) 5 * 1 Jul 2012 Lockers 8 * 1 Jul 2012 Platform scales 5 * 1 Jul 2012 Sport and recreation services (91121 to 91390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video games/simulators (cabinet) 5 ½ * 1 Jul 2001 Dedicated video games/simulators 3 ½ * 1 Jul 2001 Interchangeable video game kits 1 * 1 Jul 2001 Juke boxes (CD) 10 * 1 Jul 2001 Photo-image machines 3 ½ * 1 Jul 2001 Pinball machines 3 ½ * 1 Jul 2001 Pool/billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 5 ½ * 1 Jul 2001 Table games (including air hockey, soccer etc) 5 ½ * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides (gravity powered) 20 * 1 Jan 2002 Bowling centres (plant and equipment): Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Carpets 4 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Golf courses (miniature): Carpets on stairways 3 1 Jan 2001 Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Racehorses 10 1 Jan 2001 Racing cars 2 1 Jan 2001 Shuffle boards 10 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machines 13 ⅓ 1 Jan 2001 Space theatre domes 33 ⅓ 1 Jan 2001 Tennis court surfaces: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Trampolines 10 1 Jan 2001 Gambling activities (92010 to 92099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Poker/gaming machines 7 * 1 Jul 2009 Totalisators: Computer equipment 10 1 Jan 2001 Ancillary equipment (eg ticket issuing machines) 13 ⅓ 1 Jan 2001 OTHER SERVICES (94110 to 96030) Automotive repair and maintenance (94110 to 94199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automotive and heavy vehicle repair and maintenance assets: Air conditioning assets: Refrigerant leak detectors 3 * 1 Jul 2011 Refrigerant management systems 5 * 1 Jul 2011 Refrigerant recovery machine 5 * 1 Jul 2011 Refrigerant recovery and recycling machines 5 * 1 Jul 2011 Vacuum pumps 5 * 1 Jul 2011 Air tools (including ratchet guns) 2 * 1 Jul 2011 Automatic transmission flush and fill machines 5 * 1 Jul 2011 Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Battery chargers 5 * 1 Jul 2011 Battery testers 5 * 1 Jul 2011 Brake disc and drum grinding lathes: Fixed 10 * 1 Jul 2011 Portable on-car 5 * 1 Jul 2011 Brake fluid testers 5 * 1 Jul 2011 Brake shoe riveters 5 * 1 Jul 2011 Brake system flushers 5 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene (PE) 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Continuous diesel engine particulate testers 5 * 1 Jul 2011 Cooling system flushers 5 * 1 Jul 2011 Decelerometer brake testers 7 * 1 Jul 2011 Diagnostic assets: Diagnostic and roller dynamometers, performance and emissions testers 10 * 1 Jul 2011 Engine analysers 5 * 1 Jul 2011 Electrical test benches 10 * 1 Jul 2011 Fuel injection pump test benches 5 * 1 Jul 2011 Oscilloscopes 10 * 1 Jul 2011 Scan tools 5 * 1 Jul 2011 Diesel engine emission testers 5 * 1 Jul 2011 Drill presses 15 * 1 Jul 2011 Drive-on plate brake, steering and suspension testing machines 10 * 1 Jul 2011 Drive-on shock absorber testers 10 * 1 Jul 2011 Dual wheel removers 8 * 1 Jul 2011 Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8 * 1 Jul 2011 Engine cranes 10 * 1 Jul 2011 Exhaust gas analysers for petrol engines: Computer operated 5 * 1 Jul 2011 Standalone 10 * 1 Jul 2011 Exhaust stands 11 * 1 Jul 2011 Flywheel grinders 13 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Headlight testers 7 * 1 Jul 2011 Hydraulic brake hose machines 5 * 1 Jul 2011 Hydraulic presses 10 * 1 Jul 2011 Jacks: Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Transmission jacks: Used for car and light truck repairs 8 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Vehicle positioning jacks 3 * 1 Jul 2011 Lathes 20 * 1 Jul 2011 Measuring assets: Micrometers 10 * 1 Jul 2011 Tension wrenches 5 * 1 Jul 2011 Tyre pressure gauges 5 * 1 Jul 2011 Noise level meters 5 * 1 Jul 2011 Oil and grease delivery systems: Bunding: Polyethylene (PE) pallets 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Distribution lines: Polyethylene (PE) 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Guns and pumps 3 * 1 Jul 2011 Reels: Plastic 3 * 1 Jul 2011 Steel 7 * 1 Jul 2011 Tanks (including waste oil tanks) 20 * 1 Jul 2011 Oil filter crushers 10 * 1 Jul 2011 Parts cleaners and washers 7 * 1 Jul 2011 Pipe and tube benders 10 * 1 Jul 2011 Pipe and tube saws and cutters 10 * 1 Jul 2011 Power steering flushing systems 5 * 1 Jul 2011 Pressure washers 4 * 1 Jul 2011 Sand blasters 7 * 1 Jul 2011 Spring compressors 5 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Toolbox roller cabinets 7 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Truck brake imbalance testers 5 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Vehicle service and inspection lane assets: Control consoles 10 * 1 Jul 2011 Data collection devices (including bar code readers, mobile recorders and transponders) 5 * 1 Jul 2011 Floor unit assets: Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Roller brake testers 10 * 1 Jul 2011 Shock absorber testers 10 * 1 Jul 2011 Side slip testers 10 * 1 Jul 2011 Speedometer tester 10 * 1 Jul 2011 Suspension play detectors 10 * 1 Jul 2011 Vehicle special tools 5 * 1 Jul 2011 Waste oil evacuators 5 * 1 Jul 2011 Welders: Electric 10 * 1 Jul 2011 Oxy-acetylene 10 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifter incorporating tyre spreaders 8 * 1 Jul 2011 Work platform ladders 10 * 1 Jul 2011 Automotive body, paint and interior repair n.e.c. (94129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car wash and detailing assets: Activation and entry station assets (including bay controllers, pay station assets and bank note change machines) 10 * 1 Jul 2009 Automatic car wash assets (including rollover and tunnel washes): Friction washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Touch free pressure washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Car conveyor system assets (incorporating correlators, sensors, tracks and rails) 15 * 1 Jul 2009 Detailing assets: Steam cleaners 10 * 1 Jul 2009 Vacuum cleaners 10 * 1 Jul 2009 Hand and self serve car wash assets: Ceiling and wall booms 10 * 1 Jul 2009 Large vehicle wash assets: Hoists 20 * 1 Jul 2009 Side brush cleaning system assets 10 * 1 Jul 2009 Support assets: Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Plant room assets: Air compressors Compressors - reciprocating 7 * 1 Jul 2009 Compressors - screw 10 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Pumps 12 * 1 Jul 2009 Water treatment assets: Filter system assets (including reverse osmosis) 10 * 1 Jul 2009 Tanks 20 * 1 Jul 2009 Vending machines 5 * 1 Jul 2009 Smash repair assets: Air compressors 10 * 1 Jul 2009 Dust extraction systems: Metal arms 15 * 1 Jul 2009 Stationary vacuum dust collection units 5 * 1 Jul 2009 Frame straightening assets: Aligning benches 15 * 1 Jul 2009 Chassis measuring assets: Computerised 10 * 1 Jul 2009 Manual 10 * 1 Jul 2009 Hoists 20 * 1 Jul 2009 Painting assets: Buffing machines 3 * 1 Jul 2009 Infrared paint dryers: Heating arches 20 * 1 Jul 2009 Mobile 7 * 1 Jul 2009 Sanders 3 * 1 Jul 2009 Spectrophotometers 4 * 1 Jul 2009 Spray bake ovens 12 * 1 Jul 2009 Spray guns 3 * 1 Jul 2009 Spray gun washing machines 5 * 1 Jul 2009 Vacuum dust collection mobile units 3 * 1 Jul 2009 Waste water filtering system assets: Oil and water separators 15 * 1 Jul 2009 Pumps 5 * 1 Jul 2009 Tanks 15 * 1 Jul 2009 Water pressure cleaners 3 * 1 Jul 2009 Welders 5 * 1 Jul 2009 Other machinery and equipment repair and maintenance (94290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: Field service assets: Assets used in field service that are not listed under this sub-heading - use any relevant determination listed under Workshop assets below Air compressors 8 * 1 Jul 2015 Cranes 10 * 1 Jul 2015 Cutting machines 8 * 1 Jul 2015 Diagnostic assets 5 * 1 Jul 2015 Lathes 5 * 1 Jul 2015 Line boring machines 10 * 1 Jul 2015 Milling machines 8 * 1 Jul 2015 Turning machines 8 * 1 Jul 2015 Trailers: Generally (including comb trailers and tilt trailers) - see Table B Motor vehicles and trailers Service trailers (incorporating built-in hoses, built-in pumps, built-in tanks etc) 10 * 1 Jul 2015 Workshop assets: Air conditioning service assets (including refrigerant management/charging stations, refrigerant recovery machines, refrigerant recovery and recycling machines and vacuum pumps) 5 * 1 Jul 2015 Air compression assets (including air dryers, air receivers, compressors and packaged air compression systems) 10 * 1 Jul 2015 Battery chargers 5 * 1 Jul 2015 Battery load testers 5 * 1 Jul 2015 Bending machines: Folders 15 * 1 Jul 2015 Pipe and tube benders 10 * 1 Jul 2015 Press brakes 20 * 1 Jul 2015 Brake shoe riveting machines 5 * 1 Jul 2015 Brake testers (including in-ground and mobile roller brake testers) 10 * 1 Jul 2015 Boring machines (including floor borers, jib borers, horizontal and vertical boring machines) 15 * 1 Jul 2015 Diagnostic, measuring and testing assets: Generally (including co-ordinate measuring machines, dynamometers, electrical testers, flow meters, hardness testers, hydraulic testers and multimeters) 10 * 1 Jul 2015 Laptop diagnostic systems: Laptops - see Table B Computers, Laptops Machine interface units 3 * 1 Jul 2015 Tyre pressure gauges 5 * 1 Jul 2015 Vehicle specific diagnostic assets 5 * 1 Jul 2015 Drilling machines (including drill presses, magnetic drills, pedestal drills and radial arm drills) 10 * 1 Jul 2015 Flange facers 5 * 1 Jul 2015 Forklift attachments 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Grinding machines (including gear grinding machines) 10 * 1 Jul 2015 Guillotine shears 15 * 1 Jul 2015 Heat treatment assets (including furnaces and quenches) 15 * 1 Jul 2015 Hydraulic hose crimpers 10 * 1 Jul 2015 Lathes: CNC lathes 10 * 1 Jul 2015 Manual lathes 20 * 1 Jul 2015 Lifting assets: Cranes: Jib cranes (including column/wall mounted, floor mounted/freestanding and portable jib cranes) 15 * 1 Jul 2015 Overhead cranes 25 * 1 Jul 2015 Pick & carry cranes/yard cranes 10 * 1 Jul 2015 Portable cranes generally (including engine cranes, engine hoists, floor cranes, mobile gantries, shop cranes etc) 15 * 1 Jul 2015 Hoists 10 * 1 Jul 2015 Jacks (including air hydraulic jacks, hydro pneumatic jacks, floor jacks, transmission jacks, trolley jacks and truck jacks) 5 * 1 Jul 2015 Scissor lifts 15 * 1 Jul 2015 Vehicle lifters (including mobile column lifts and post hoists) 20 * 1 Jul 2015 Machining centres 10 * 1 Jul 2015 Milling machines (including bed mills and universal mills) 10 * 1 Jul 2015 Oil recovery, service and treatment assets: Collection vessels/tanks 20 * 1 Jul 2015 Dangerous goods containers 15 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Painting assets: Buffing machines 3 * 1 Jul 2015 Paint agitators 3 * 1 Jul 2015 Space heaters 10 * 1 Jul 2015 Spray booths 15 * 1 Jul 2015 Spray gun washing machines 5 * 1 Jul 2015 Parts washing machines 7 * 1 Jul 2015 Pipe cutting machines 10 * 1 Jul 2015 Plasma cutters 10 * 1 Jul 2015 Presses: Hydraulic presses 10 * 1 Jul 2015 Punch and shear machines 15 * 1 Jul 2015 Saws (including band saws and cold cut saws) 10 * 1 Jul 2015 Stands (including axle stands, engine stands and transmission stands) 10 * 1 Jul 2015 Storage assets (including racking, shelving, safety cabinets and storage cabinets) 10 * 1 Jul 2015 Surface preparation assets: Abrasive blasting assets: Abrasive blasting machines (incorporating blasting pots, hoses, nozzles, valves etc) 10 * 1 Jul 2015 Abrasive recovery/recycling machines and associated equipment (including storage hoppers) 12 * 1 Jul 2015 Blast booths/chambers 12 * 1 Jul 2015 Dust collection and ventilation systems 12 * 1 Jul 2015 Pressure cleaners/washers 4 * 1 Jul 2015 Toolboxes and toolbox roller cabinets 7 * 1 Jul 2015 Tooling: Moulds 7 * 1 Jul 2015 Press brake dies 10 * 1 Jul 2015 Tooling for lathes, machining centres, milling machines and other machine tools 7 * 1 Jul 2015 Vehicle specific specialised tooling 5 * 1 Jul 2015 Workholding devices (including jigs and fixtures) 7 * 1 Jul 2015 Tools: Hand tools (manually operated) 10 * 1 Jul 2015 Hand held power tools (air, battery and electric) 3 * 1 Jul 2015 Power packs 5 * 1 Jul 2015 Torque/tension wrenches 5 * 1 Jul 2015 Torque wrench pumps (pneumatic and electric driven) 5 * 1 Jul 2015 Trolleys (including powered and electrodrive trolleys) 10 * 1 Jul 2015 Turning machines 10 * 1 Jul 2015 Waste water recovery and treatment assets: Grease traps 10 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Tanks and separators 15 * 1 Jul 2015 Waterjet cutting machines 10 * 1 Jul 2015 Weight scales (corner weight) 10 * 1 Jul 2015 Welding assets: Welders (including ARC, MIG, TIG, multi process and oxy-acetylene welders/cutters) 10 * 1 Jul 2015 Weld tables and positioners (including rotary tables) 10 * 1 Jul 2015 Welding helmets incorporating respirators 3 * 1 Jul 2015 Wire feeders 5 * 1 Jul 2015 Wheel service assets: Bead breaker kits 5 * 1 Jul 2015 Tyre changers 5 * 1 Jul 2015 Wheel aligners 7 * 1 Jul 2015 Wheel balancers 5 * 1 Jul 2015 Wheel handlers and lifters 5 * 1 Jul 2015 Wheel play detectors 10 * 1 Jul 2015 Work benches and tables 15 * 1 Jul 2015 Hairdressing and beauty services (95110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beauty industry assets: Electrical treatment assets: Faradic, galvanic, high frequency and multi function units 10 * 1 Jul 2010 Light therapy units (including intense pulse light (IPL) systems) 10 * 1 Jul 2010 Micro dermabrasion units 5 * 1 Jul 2010 Hydrotherapy assets: Spa capsules 10 * 1 Jul 2010 Vichy shower units 10 * 1 Jul 2010 Wet tables 10 * 1 Jul 2010 Massage and treatments beds: Dry hydrotherapy (including flotation) 7 * 1 Jul 2010 Electronic 7 * 1 Jul 2010 Non electronic (including folding) 10 * 1 Jul 2010 Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Sterilisation processing assets (including autoclaves and hot towel cabinets) 5 * 1 Jul 2010 Hairdressing industry assets: Barber chairs 15 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type) 5 * 1 Jul 2010 Cutting chairs (including styling chairs and cutting stools) 10 * 1 Jul 2010 Cutting and styling workstations, freestanding 10 * 1 Jul 2010 Display shelving, freestanding 10 * 1 Jul 2010 Hairdryers and heat accelerator machines (excluding hand held) 15 * 1 Jul 2010 Reception furniture (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Shampoo units and wash lounges, freestanding 10 * 1 Jul 2010 Funeral, crematorium and cemetery services (95200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cemetery assets: Casket lowering devices 10 * 1 Jul 2020 Mini excavators and skid steer loaders 10 * 1 Jul 2020 Crematorium assets: Ash processors/granulators 7 * 1 Jul 2020 Cremators 20 * 1 Jul 2020 Dust collection assets 10 * 1 Jul 2020 Funeral assets: Bench seating 10 * 1 Jul 2020 Broadcasting equipment (including audio visual devices and streaming equipment) 5 * 1 Jul 2020 Church trolleys/trucks 15 * 1 Jul 2020 Coffin racks 13 * 1 Jul 2020 Engravers: Electronic/laser cutters 7 * 1 Jul 2020 Manual 20 * 1 Jul 2020 Lecterns 15 * 1 Jul 2020 Scissor lift tables - see Table B Loading bay assets General assets: Funeral coaches/hearses 15 * 1 Jul 2020 Mortuary cots/stretchers 15 * 1 Jul 2020 Refrigeration assets: Cool rooms - see Table B Refrigeration assets Refrigeration racks 20 * 1 Jul 2020 Scales: Animal scales 5 * 1 Jul 2020 Platform scales - see Table B Transfer vehicles (including fitouts) - see Table B Motor vehicles and trailers - Generally Mortuary assets: Embalming machines 10 * 1 Jul 2020 Embalming/morgue tables 15 * 1 Jul 2020 Floor coverings - linoleum and vinyl (removable without damage) 15 * 1 Jul 2020 Hoists and lifting machines 10 * 1 Jul 2020 Hydro-aspirators 10 * 1 Jul 2020 Laundry and dry cleaning services (95310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Carpet, upholstery and rug cleaning services assets: Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) 5 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Others (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable cleaners (including upright machines) 5 * 1 Jul 2010 Dry cleaning and laundry assets: Dry cleaning machines 12 * 1 Jul 2011 Washers: Continuous batch washer systems (including washers, moisture extraction units and dryers) 17 * 1 Jul 2011 Extractors, standalone 12 * 1 Jul 2011 Drying assets: Tumble dryers, standalone 12 * 1 Jul 2011 Tunnel dryers and garment finishers (including steam cabinets) 15 * 1 Jul 2011 Finishing assets: Flatwork processing assets (including automatic pickers, feeders, folders and stackers) 13 * 1 Jul 2011 Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) 10 * 1 Jul 2011 Presses (including flat, utility and scissor legger presses): Air operated, semi automatic 15 * 1 Jul 2011 Manual 20 * 1 Jul 2011 Roller ironers 17 * 1 Jul 2011 Support assets: Air vacuum units, standalone 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Heat seal machines for labelling laundry items 10 * 1 Jul 2011 Hot water systems 12 * 1 Jul 2011 Ironing and spotting boards and tables: Vacuum operated 10 * 1 Jul 2011 Non vacuum operated 15 * 1 Jul 2011 Laundry handling assets: Conveyors and garment sorting and storage systems 15 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Monorail and bag loading systems 20 * 1 Jul 2011 Tipplers 10 * 1 Jul 2011 Pipes 20 * 1 Jul 2011 Soap dispenser machines 20 * 1 Jul 2011 Trolleys and bins: Generally 10 * 1 Jul 2011 Stainless steel 15 * 1 Jul 2011 Waste water treatment and recycling system assets: Filters (including carbon and sand) 10 * 1 Jul 2011 Lint shakers (including circular vibratory screens) 20 * 1 Jul 2011 Ozone generators and UV sterilisers 7 * 1 Jul 2011 Pumps 5 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Photographic film processing (95320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Binding assets: Binders 7 * 1 Jul 2017 Building-in machines 15 * 1 Jul 2017 Casemakers 8 * 1 Jul 2017 Casing-in machines 7 * 1 Jul 2017 Comb binders (including ring wire binders and spiral binders) 5 * 1 Jul 2017 Cutting machines (guillotines) 10 * 1 Jul 2017 Die cutting machines 15 * 1 Jul 2017 Folding machines 10 * 1 Jul 2017 Glue binders 6 * 1 Jul 2017 Hole punching machines 7 * 1 Jul 2017 Sewing machines 5 * 1 Jul 2017 Stich liners 5 * 1 Jul 2017 Finishing assets: Laminators: Cold 10 * 1 Jul 2017 Heat assisted 7 * 1 Jul 2017 Vacuum press 23 * 1 Jul 2017 UV coaters 7 * 1 Jul 2017 Framing assets: Automatic measuring stops 10 * 1 Jul 2017 Board and glass wall cutters 12 * 1 Jul 2017 Dust extractors 10 * 1 Jul 2017 Mat cutters 10 * 1 Jul 2017 Mitre guillotines 25 * 1 Jul 2017 Mitre saws 10 * 1 Jul 2017 Trimmers 15 * 1 Jul 2017 Underpinners 15 * 1 Jul 2017 Vinyl cutters 5 * 1 Jul 2017 Printing assets: Colour matching booths 10 * 1 Jul 2017 Digital minilabs: Dry: Commercial 5 * 1 Jul 2017 Compact 3 * 1 Jul 2017 Wet 10 * 1 Jul 2017 Digital presses 5 * 1 Jul 2017 Film processers 10 * 1 Jul 2017 Heat presses: Automatic, manual, mug and multipurpose 4 * 1 Jul 2017 Large format flatbed 6 * 1 Jul 2017 ID card printers 10 * 1 Jul 2017 Kiosks 5 * 1 Jul 2017 Large format flatbed digital printers 5 * 1 Jul 2017 Laser cutters (incorporating laser printing): Desktop 3 * 1 Jul 2017 Floor mounted 7 * 1 Jul 2017 Photo calibration monitors 8 * 1 Jul 2017 Photo scanners (including photo and film scanners) 9 * 1 Jul 2017 Roll to roll printers 15 * 1 Jul 2017 Textile printers (including direct to fabric printers and direct to garment printers) 5 * 1 Jul 2017 Wide format printers: Dye sublimation (including desktop) 5 * 1 Jul 2017 Solvent 4 * 1 Jul 2017 Specialist photo 6 * 1 Jul 2017 Parking services (95330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park operation assets - see Table B Car park assets A ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Accommodation units in caravan/tourist parks being articles, not fixtures, and used for a specified purpose: Relocatable homes and tourist park cabins constructed with chassis 20 * 1 Jul 2015 Other accommodation units (eg manufactured homes) 30 * 1 Jul 2015 Additive manufacturing printers (including 3D printers) 3 * 1 Jul 2016 Advertising signs: Billboard assets: Billboard lighting: HID/Metal halide lighting systems 5 * 1 Jul 2015 LED lighting systems (including solar powered LED lighting systems) 10 * 1 Jul 2015 Solar power generating assets - see Table B Solar photovoltaic electricity generation system assets Billboard steel structures (incorporating electrical systems, footings, scaffolding and walking platforms and steel frame sign panels) 20 * 1 Jul 2015 Computer hardware - see Table B Computers Digital LED screens 6 * 1 Jul 2015 Electronic message centre (EMC) units 3 * 1 Jul 2015 Mobile billboard assets: Digital LED screens 4 * 1 Jul 2015 Mobile billboard trucks and trailers - see Table B Motor vehicles and trailers Floor mounted internal advertising panels (used in airports and shopping centres etc) 7 * 1 Jul 2015 Kiosks and other external standalone advertising panel structures 15 * 1 Jul 2015 LED advertising screens (used in office tower foyers etc) 5 * 1 Jul 2015 Wall mounted advertising panels (used in airports, rail concourses and platforms, shopping centres etc): Digital LED advertising panels 5 * 1 Jul 2015 Static advertising panels 10 * 1 Jul 2015 Air compression assets: Air compression assets generally (including air compressors, air dryers and air receivers) 15 * 1 Jul 2014 Air compressors (portable): Compressors - reciprocating 7 * 1 Jul 2014 Compressors - rotary screw 10 * 1 Jul 2014 Air-conditioning assets (excluding pipes, duct work and vents): Air handling units 20 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Damper motors (including variable air volume box controllers) 10 * 1 Jul 2003 Fan coil units (connected to a condensing set) 15 * 1 Jul 2003 Humidifiers (steam generator) 10 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split systems) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Aircraft: Aeroplanes: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Helicopters: General use 20 *# 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Airless sprayers (used in painting, epoxy and polyurethane coating, priming etc): Electrically and petrol-driven units 7 * 1 Jul 2013 Pneumatically-driven units 15 * 1 Jul 2013 Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers) 100 * 1 Jul 2013 Automated external defibrillators (AEDs) 8 * 1 Jul 2020 Automatic teller machines (ATMs) 7 * 1 Jul 2019 B ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bending machines (bar, angle and rod) 10 * 1 Jul 2008 Block and brick elevators, portable 10 * 1 Jul 2008 Boilers 20 * 1 Jul 2005 Boom gates: Electromechanically operated boom gates 7 * 1 Jul 2013 Hydraulically operated boom gates 10 * 1 Jul 2013 C ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park assets: Automatic and semi-automatic parking systems (including platforms, stackers, turntables etc) 20 * 1 Jul 2016 Automatic payment machines/stations 10 * 1 Jul 2016 Barrier gates/boom gates - see Table B Boom gates Car park floodlighting 20 * 1 Jul 2016 Car park signage 7 * 1 Jul 2016 Entry and exit stations/columns (including RFID card readers, ticket dispensing machines, ticket readers etc) 10 * 1 Jul 2016 Licence plate recognition cameras and systems 5 * 1 Jul 2016 Parking guidance assets: Automatic vehicle counter systems (incorporating counter modules and signage) 7 * 1 Jul 2016 Parking guidance systems (incorporating controllers, detectors, dynamic signage, lighting etc) 7 * 1 Jul 2016 Pay and display machines/Pay and go machines 8 * 1 Jul 2016 Security and monitoring assets: Generally (including CCTV systems) - see Table B Security and monitoring assets Intercommunication (intercom) system assets 7 * 1 Jul 2016 Two-way radios - see Table B Two-way radios Ceiling fans 10 * 1 Jul 2016 Cleaning carts and trolleys 5 * 1 Jul 2019 Compaction assets: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Computers and computer equipment: Computers and computer equipment (not specified elsewhere below) 4 * 1 Jul 2016 Computer monitors 4 * 1 Jul 2016 Desktop computers (including personal computers) 4 * 1 Jul 2016 Mainframe computers 5 * 1 Jul 2016 Mobile/portable computers (including laptops, tablets) 2 * 1 Jul 2016 Network equipment (including hubs, modems routers, switches, etc) 5 * 1 Jul 2016 Raised floors 25 * 1 Jul 2017 Servers 4 * 1 Jul 2016 Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete trowels: Walk behind 5 * 1 Jul 2008 Ride on 7 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) 10 * 1 Jul 2015 Cranes (gantry and overhead) 25 * 1 Jul 2014 Curtains and drapes 6 * 1 Jul 2004 D ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Digital cameras: Camera lenses 5 * 1 Jul 2015 Medium format single lens reflex (SLR) system (including camera bodies and digital backs) 4 * 1 Jul 2015 Others 3 * 1 Jul 2015 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Dozers/front end loaders 9 * 1 Jul 2002 Drink dispensing machines 10 * 1 Jul 2005 Drones/remotely piloted aircraft - see Table B Unmanned aerial vehicles E ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Employee time and attendance recorders (including bundy clocks, time clocks etc): Computerised time and attendance recorders (including fingerprint and face recognition systems and swipe card digital time clock systems) 10 * 1 Jul 2013 Standalone electronic time and attendance recorders (card based etc) 10 * 1 Jul 2013 Escalators (machinery and their moving parts) 20 * 1 Jan 2003 F ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fences: Portable electric fences 20 * 1 Jul 2014 Wire mesh (demountable used for partitioning purposes, including portable electric fences) 20 * 1 Jul 2014 Fire control and alarm assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors: Aspirated smoke 12 * 1 Jul 2004 Heat 20 * 1 Jul 2004 Manual call point (addressable type only) 20 * 1 Jul 2004 Multi type 20 * 1 Jul 2004 Smoke 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Gas suppression cylinders 25 * 1 Jul 2004 Emergency warning and intercommunication systems: Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives (VSDs) 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Floor coverings (removable without damage): Carpets (excluding fixed carpet tiles) 8 * 1 Jul 2016 Floating timber 15 * 1 Jul 2016 Linoleum and vinyl 10 * 1 Jul 2016 Fogging machines (insecticide, including cold foggers and thermal foggers): Portable 6 * 1 Jul 2013 Vehicle mounted 10 * 1 Jul 2013 Forklifts 11 * 1 Jul 2002 Forklift battery chargers 11 * 1 Jul 2013 Formwork, beams and props, steel 10 * 1 Jul 2008 Foundations for plant and machinery (integral to the operation of such plant and machinery, but not incorporated into the plant and machinery itself) 40 * 1 Jul 2014 G ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Generators - see Table B Power supply assets H ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hand dryers (electrical) 10 * 1 Jul 2013 Hand tools (manually operated) 10 * 1 Jul 2014 J ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Judges' robes: Ceremonial robes 15 * 1 Jul 2013 Working robes 10 * 1 Jul 2013 L ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets used in quality control, sample checking etc: Automated and electronically based laboratory assets (including analysers, refractometers, spectrometry machines etc) 7 * 1 Jul 2014 Other laboratory assets (including autoclaves, centrifuges, microscopes, ovens etc) 10 * 1 Jul 2014 Laser cutting machines 10 * 1 Jul 2014 Levels: Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Libraries (professional) 10 * 1 Jul 2014 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30 * 1 Jan 2003 Light fittings and freestanding lights (excluding hardwired light fittings) 10 * 1 Jul 2016 Light shades (removable) 5 * 1 Jul 2016 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Loading bay assets: Dock levellers 20 * 1 Jul 2005 Pallet jacks and pallet trucks 10 * 1 Jul 2005 Scissor lifts 15 * 1 Jul 2005 Lockers, freestanding 20 * 1 Jul 2019 M ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Machine tools (grinding machines, lathes, milling machines etc): CNC and NC based machines 10 * 1 Jul 2014 Conventional or manual machines 20 * 1 Jul 2014 Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) 5 * 1 Jul 2005 Mini-skid steer loader attachments: Others (including auger and bucket) 5 * 1 Jan 2004 Stump grinders 2 * 1 Jan 2004 Motor graders 10 * 1 Jul 2002 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 *# 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Garbage compactor trucks - see Table A Solid waste collection services (29110) Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 *# 1 Jan 2005 Motorcycles (including courier motorcycles and mailbox delivery motorcycles) 7 * 1 Jul 2015 Scooters 3 * 1 Jul 2015 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 *# 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 *# 1 Jan 2005 Moving walks 20 * 1 Jan 2003 Musical instruments and associated equipment: Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 ⅔ * 1 Jan 2001 Brass instruments 10 * 1 Jan 2001 Keyboard instruments (acoustic) 10 * 1 Jan 2001 Keyboard instruments (electric) 5 * 1 Jan 2001 Percussion instruments 5 * 1 Jan 2001 Stringed instruments 10 * 1 Jan 2001 Woodwind instruments 10 * 1 Jan 2001 O ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Office furniture, freestanding: Bookcases: Metal 20 * 1 Jul 2005 Timber 15 * 1 Jul 2005 Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type): Metal 20 * 1 Jul 2005 Timber/laminated 15 * 1 Jul 2005 Chairs 10 * 1 Jul 2005 Desks 20 * 1 Jul 2005 Mobile storage units (compactus type) 25 * 1 Jul 2005 Reception assets (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2005 Screens 20 * 1 Jul 2005 Tables: Boardroom 20 * 1 Jul 2005 General 10 * 1 Jul 2005 Workstations (including desks and partitions) 20 * 1 Jul 2005 Office machines and equipment: Electronic whiteboards 6 * 1 Jan 2001 Enveloping machines 6 * 1 Jan 2001 Facsimile machines 5 * 1 Jan 2001 Letter folding and inserting machines (including envelope inserters and letter inserters - desktop/low volume units) 5 * 1 Jul 2013 Mailing machines 5 * 1 Jan 2001 Multi function machines (includes fax, copy, print and scan functions) 5 * 1 Jan 2001 Photo copying machines 5 * 1 Jan 2001 Projectors (including lenses) 5 * 1 Jul 2014 Shredders 15 * 1 Jul 2005 Trolleys 15 * 1 Jul 2005 Whiteboards 10 * 1 Jul 2005 P ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Packaging machines: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009 Bag sewers 7 * 1 Jul 2017 Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009 Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2009 Multihead and singlehead weighers 10 * 1 Jul 2009 Palletisers and depalletisers 12 * 1 Jul 2009 Product identification labellers (including decorating, applicators and coding machines) 8 * 1 Jul 2009 Robotic pick and place packaging machines 10 * 1 Jul 2009 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2017 Partitions (demountable) 20 * 1 Jul 2005 Platform scales 15 * 1 Jul 2014 Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income: Floor and wall tiles 20 * 1 Jul 2015 Generally (including basins, bidets, sinks, toilets, urinals etc) 20 * 1 Jul 2015 Tapware (including taps, mixers and shower heads and assemblies) 15 * 1 Jul 2015 Pneumatic air tube systems 10 * 1 Jul 2013 Point of sale assets: Cash registers, standalone type 10 * 1 Jul 2005 Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10 * 1 Jul 2005 Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals) 6 * 1 Jul 2005 Weighing machines and scales (including weigh labelling machines) 10 * 1 Jul 2005 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 15 * 1 Jul 2014 Powder coating machines and systems (automatic and manual) 10 * 1 Jul 2014 Power regulation systems (PRS) 5 * 1 Jul 2016 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Uninterruptible power supply (UPS) systems 15 * 1 Jul 2013 Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Private electricity line assets (where used for a specified purpose): Distribution lines: Combination of overhead and underground 47 ½ * 1 Jul 2014 Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors, cross arms etc) 45 * 1 Jul 2014 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jul 2014 Service cables, overhead 40 * 1 Jul 2014 Service cables, underground 50 * 1 Jul 2014 Storage batteries 15 * 1 Jul 2013 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Power transformers 45 * 1 Jan 2002 Public address and paging system assets (including amplifiers, audio speakers and microphones) 12 * 1 Jul 2005 R ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Rainwater tanks: Galvanised steel 25 * 1 Jul 2019 Polyethylene 15 * 1 Jul 2019 Refrigeration assets: Compressors, condensers, evaporators etc 15 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Robots (industrial) 10 * 1 Jul 2014 S ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Saws, bench and mitre, portable 7 * 1 Jul 2008 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building 20 * 1 Jul 2014 CCTV systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexers) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including glass, passive infrared and vibration) 5 * 1 Jul 2004 Global system for mobiles (GSM) units 5 * 1 Jul 2004 Noise maker (including alarms and bells) 5 * 1 Jul 2004 Sewing machines 10 * 1 Jan 2014 Signage for business identification (including lighting for signs) - see Table B Advertising signs Silos: Bulk handling: Ancillary mechanical assets (including augers, bucket elevators, conveyors etc) 15 * 1 Jul 2014 Concrete construction 50 * 1 Jan 2004 Galvanised construction 30 * 1 Jan 2004 Steel construction 40 * 1 Jan 2004 Solar photovoltaic electricity generation system assets 20 * 1 Jul 2011 Spas used as plant in a business (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2014 Spray booths 15 * 1 Jul 2014 Stacks (chimney stacks, exhaust stacks, flues etc): Concrete stacks (including concrete reinforced stacks) 30 * 1 Jul 2014 Flare stacks 25 * 1 Jul 2014 Reinforced plastic stacks 25 * 1 Jul 2014 Steel stacks (steel flues) 20 * 1 Jul 2014 Suitcases 10 * 1 Jul 2013 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Covers (including blankets) 8 * 1 Jul 2019 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Swimming pools (used as plant in a business): Above-ground 10 * 1 Jul 2005 Concrete 50 * 1 Jul 2005 Fibreglass 20 * 1 Jul 2005 Switchboards 20 * 1 Jul 2014 Synthetic lawn surfaces 5 * 1 Jul 2014 T ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tarpaulins 5 * 1 Jul 2014 Telephony: Mobile phones 3 * 1 Jul 2014 Telephone systems (including analogue and digital telephone systems, PABX/PBX systems, key/commander systems, VoIP systems and hybrid telephone systems such as IP-PBX systems etc) 7 * 1 Jul 2015 Television sets 10 * 1 Jul 2014 Tractors 12 * 1 Jul 2007 Trailers - see Table B Motor vehicles and trailers Two-way radios: Base stations 6 * 1 Jul 2014 Mobile units 6 * 1 Jul 2014 Portable units 3 * 1 Jul 2014 Repeaters 7 * 1 Jul 2014 U ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 V ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Vending machines 5 * 1 Jul 2001 Ventilation fans (excluding ducting, piping and vents) 20 * 1 Jan 2005 W ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Refrigeration assets Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 Waste storage and disposal bins (including crane bins, hooklift bins, skip bins and other industrial use bins) 10 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2014 Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Oxygen welders and cutters 10 * 1 Jul 2014 Window blinds 15 * 1 Jul 2016 Working beasts and beasts of burden (including camels and horses but excluding working dogs) used in a business other than primary production 15 * 1 Jul 2014 Working dogs (including certified therapy dogs used by qualified therapists, detection dogs, guard dogs, performing dogs, police dogs and security dogs; but excluding assistance dogs (such as guide dogs, hearing dogs and service dogs), pet dogs, racing dogs, support dogs, and working dogs used in primary production) 8 * 1 Jul 2019 Name Registration Commencement Application, saving and transitional provisions Income Tax (Effective Life of Depreciating Assets) Determination 2015 11 June 2015 ( F2015L00798 ) 1 July 2015 (s 2) Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2016 (No 1) 9 June 2016 ( F2016L01019 ) 1 July 2016 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2017 (No 1) 26 June 2017 ( F2017L00746 ) 1 July 2017 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No 1) 27 June 2018 ( F2018L00895 ) 1 July 2018 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2019 (No 1) 17 June 2019 ( F2019L00833 ) 1 July 2019 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2020 14 April 2020 ( F2020L00424 ) 1 July 2019 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 2) 2020 26 June 2020 ( F2020L00808 ) 1 July 2020 (s 2) - Provision affected How affected s 2 rep LA s 48D s 3 rep LA s 48C Schedule Table A am F2016L01019 , F2017L00746 , F2018L00895 , F2019L00833 ed C4 am F2020L00424 , F2020L00808 ed C6 Table b am F2016L01019 , F2017L00746 , F2018L00895 , F2019L00833 , F2020L00808 ed C4 am F2020L00424 , F2020L00808 ed C6 In preparing this compilation for registration, the following kinds of editorial change(s) were made under the Legislation Act 2003. Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Coffee, olive and tree nut growing (01370, 01390 to 01590) Kind of editorial change Give effect to the misdescribed amendment as intended Details of editorial change Schedule 1 item 2 of the Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 2) 2020 provides as follows: [2] Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Coffee, olive and tree nut growing (01370, 01390 to 01590) Omit Tree shakes 10 *# 1 Jul 2007 Substitute Tree shakers 10 *# 1 Jul 2007 Table A, industry category AGRICULTURE, FORESTERY AND FISHING (01110 to 05290), sub-category Coffee, olive and tree nut growing (01370, 01390 to 01590) does not appear. However, Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Coffee, olive and tree nut growing (01370, 01390 and 01590) does appear. This compilation was editorially changed to omit and substitute the table row and give effect to the misdescribed amendment as intended.", "Related_Explanatory_Statements": "Effective Life 2015/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20151C6/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2015/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Determination 2015", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2015", "Date_of_Issue": "", "Signatory": "", "Registration_Number": "F2021C00658", "Registration_Date": "14 July 2021", "Body": "1 Name of Determination: This Determination is the Income Tax (Effective Life of Depreciating Assets) Determination 2015. | 4 Effective Life of Depreciating Assets: (1) For subsection 40-100(1) of the Income Tax Assessment Act 1997 , the effective life of depreciating assets is specified in Tables A and B. (2) If the entity deducting an amount for a depreciating asset is using the asset in an industry specified in Table A, Tables A and B are to be used as follows: (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. Note Table A is intended to describe assets: • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. The industry headings in Table A have, where possible, been drawn from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) Codes. (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. (3) If: (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. Note If Tables A and B are not used, or cannot be used because: • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - the way to work out the effective life of the asset is explained in section 40-105 of the Income Tax Assessment Act 1997. (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - | 5 Definitions - meaning of symbols used in Tables A and B: An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations. A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the Income Tax Assessment Act 1997. AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION All terrain vehicles (ATVs) used in primary production activities 5 * 1 Jul 2007 Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20 * 1 Jul 2006 Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair: General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) 30 * 1 Jul 2008 Electric 20 * 1 Jul 2008 Fence energisers for electric fences: Mains power 10 * 1 Jul 2008 Portable 5 * 1 Jul 2008 Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Grading and packing line assets used on farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 8 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 Coffee assets: Dryers 15 * 1 Jul 2008 Fermentation tanks 10 * 1 Jul 2008 Hullers 12 * 1 Jul 2008 Processors (including pulpers) 10 * 1 Jul 2008 Washers/separators 10 * 1 Jul 2008 General assets: Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 12 * 1 Jul 2008 Receival hoppers (including water dumps) 15 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 12 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Olive oil processing assets - see Table A Oil and fat manufacturing (11500) Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nut assets: De-husking units 8 * 1 Jul 2008 Drying silos 20 * 1 Jul 2008 Trommels 15 * 1 Jul 2008 Livestock grids 40 * 1 Jul 2008 Motorcycles used in primary production activities 5 * 1 Jul 2007 Post drivers/hole diggers 10 * 1 Jul 2008 Protective structures (including shade houses and netting constructions) 20 * 1 Jul 2006 Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) 40 * 1 Jan 2007 Tractors 12 *# 1 Jul 2007 Water assets: Bores 30 * 1 Jul 2008 Dams (including earth or rock fill and turkey nests) 40 * 1 Jul 2008 Dam liners and covers 20 * 1 Jul 2008 Effluent channels 40 * 1 Jul 2008 Effluent recycle tanks 12 * 1 Jul 2008 Effluent sedimentation ponds 40 * 1 Jul 2008 Irrigation assets: Drip, micro spray or mini sprinkler systems Above ground polyethylene (PE) pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives (VSDs) 15 * 1 Jul 2008 Irrigation earth channels 40 * 1 Jul 2008 Irrigators (including centre pivot, lateral and travelling guns): Fresh water 20 * 1 Jul 2008 Effluent 10 * 1 Jul 2008 Pumps: Bore pumps, effluent and manure pumps 7 * 1 Jul 2008 Other 12 * 1 Jul 2008 Water mains: Aluminium 20 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene (PE) 20 * 1 Jul 2008 Polyvinylchloride (PVC) 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene (PE) 15 * 1 Jul 2008 Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene (PE) 10 * 1 Jul 2008 Windmills 30 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Agriculture (01110 to 01990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bridges (wooden) 20 1 Jan 2001 Grain, cotton, peanut and rice assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jan 2007 Self-propelled 8 * 1 Jan 2007 General assets: Aeration assets: Controllers 10 * 1 Jan 2007 Kits 15 * 1 Jan 2007 Augers (including conveyors) 15 * 1 Jan 2007 Dryers 20 * 1 Jan 2007 Moisture meters 5 * 1 Jan 2007 Mulchers 10 * 1 Jan 2007 Peanut pre-cleaners 10 * 1 Jan 2007 Slashers 7 * 1 Jan 2007 Harvesting assets: Boll buggies 15 * 1 Jan 2007 Chaser bins 15 * 1 Jan 2007 Combine harvesters 12 *# 1 Jul 2007 Cotton picker/strippers 10 *# 1 Jul 2007 Field bins 20 * 1 Jan 2007 Fuel trailers 15 * 1 Jan 2007 Module builders 15 * 1 Jan 2007 Module tarpaulins 5 * 1 Jan 2007 Peanut diggers (including peanut pullers) 10 *# 1 Jan 2007 Peanut threshers 12 *# 1 Jul 2007 Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets, but excluding hydraulic automated steering) 5 * 1 Jan 2007 Seeding and fertilizing assets: Fertilizer spreaders (including linkage and trailed) 10 * 1 Jan 2007 Planters (including bar, box, combined seeders, precision planters and row crop planters) 15 * 1 Jan 2007 Seed and fertilizer bins 15 * 1 Jan 2007 Tillage assets: Generally 15 * 1 Jan 2007 Harrows 5 * 1 Jan 2007 Laser controlled scraping assets: Buckets 10 * 1 Jan 2007 Transmitters 7 * 1 Jan 2007 Rippers 10 * 1 Jan 2007 Harvesters/sweepers 6 ⅔ # 1 Jan 2001 Hay and foraging assets: Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12 * 1 Jan 2007 Balers 10 * 1 Jan 2007 Bale wrappers 10 * 1 Jan 2007 Baler and wrappers 10 * 1 Jan 2007 Forage harvesters 10 *# 1 Jul 2007 Hay rakes (including finger wheel, rotary and parallel) 10 * 1 Jan 2007 Moisture probes 5 * 1 Jan 2007 Mower conditioners: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Super conditioners (hay re-conditioners) 8 * 1 Jan 2007 Tedders 10 * 1 Jan 2007 Trailed bale handling assets: Big square bale stackers 10 * 1 Jan 2007 Generally (including accumulators and bale carriers) 15 * 1 Jan 2007 Windrowers: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Hop growers' plant: Hop picking machines 13 ⅓ 1 Jan 2001 Kilns 20 1 Jan 2001 Levee banks and revetments 40 1 Jan 2001 Silos: Ancillary equipment 20 1 Jan 2001 Grain (metal) 30 * 1 Jul 2001 Trellis 20 1 Jan 2001 Nursery and floriculture production (01110 to 01150) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Environmental control assets: Boilers (including piping) 20 * 1 Jul 2006 Control systems 10 * 1 Jul 2006 Evaporative coolers 10 * 1 Jul 2006 Heating assets 10 * 1 Jul 2006 Instruments (including sensors) 10 * 1 Jul 2006 Retractable screens 8 * 1 Jul 2006 Ventilation fans 5 * 1 Jul 2006 Fertigation system assets (incorporating control systems, pumps and tanks) 10 * 1 Jul 2006 General assets: Bins and pallets 5 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Fumigation assets 5 * 1 Jul 2006 Pasteurisation assets: Pasteurisation rooms 20 * 1 Jul 2006 Steam boilers 15 * 1 Jul 2006 Racks 15 * 1 Jul 2006 Ride on mowers 5 * 1 Jul 2006 Refrigeration assets: Insulation panels used in cool rooms 40 * 1 Jul 2006 Refrigeration generally 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Trolleys 15 * 1 Jul 2006 Weed mats 5 * 1 Jul 2006 Harvesting assets: Bed lifters and diggers 10 * 1 Jul 2006 Tree spades 15 *# 1 Jul 2006 Packaging assets: Bunching and bundling machines 15 * 1 Jul 2006 Deleafers 15 * 1 Jul 2006 Grading machines 15 * 1 Jul 2006 Planting assets: Benches and tables 10 * 1 Jul 2006 Conveyors 15 * 1 Jul 2006 Dibblers and seeders 15 * 1 Jul 2006 Hoppers 15 * 1 Jul 2006 Pot, punnet and tray dispensers 12 * 1 Jul 2006 Potting machines (including pot and bag fillers) 10 * 1 Jul 2006 Soil elevators 10 * 1 Jul 2006 Soil mixers 10 * 1 Jul 2006 Transplanters (plugs and seedlings) 8 * 1 Jul 2006 Tray and punnet fillers 10 * 1 Jul 2006 Tray washers 15 * 1 Jul 2006 Vermiculite dispensers and coverers 15 * 1 Jul 2006 Propagation assets: Heated propagators 10 * 1 Jul 2006 Seedling and punnet trays, reusable 3 * 1 Jul 2006 Turf growing assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Field top makers 10 * 1 Jul 2006 Land planes 25 * 1 Jul 2006 Line planters 10 * 1 Jul 2006 Mowers (including reel and rotary mowers) 10 * 1 Jul 2006 Net layers 10 * 1 Jul 2006 Power harrows 10 * 1 Jul 2006 Roll layers 10 * 1 Jul 2006 Soil aerators 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Turf harvesters (including pedestrian and tractor mounted harvesters) 10 *# 1 Jul 2006 Turf rollers 15 * 1 Jul 2006 Turf seeders 15 * 1 Jul 2006 Turf vacuums 10 * 1 Jul 2006 Mushroom growing (01210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) 10 * 1 Jul 2008 Boilers (used for humidification and pasteurisation) 10 * 1 Jul 2008 Casing machines (includes casing mixers) 10 * 1 Jul 2008 Compost phase 1 assets: Bunkers 10 * 1 Jul 2008 Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) 4 * 1 Jul 2008 Protective structures 10 * 1 Jul 2008 Pumps 3 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) 10 * 1 Jul 2008 Growing systems: Shelves: Aluminium 15 * 1 Jul 2008 Other materials 10 * 1 Jul 2008 Trays: Wood 5 * 1 Jul 2008 Mushroom graders 5 * 1 Jul 2008 Sheds 40 * 1 Jul 2008 Slicing machines 5 * 1 Jul 2008 Spawning machines (including supplement machines) 12 * 1 Jul 2008 Trolleys 10 * 1 Jul 2008 Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): Growing 15 * 1 Jul 2008 Peak heat and spawn running 10 * 1 Jul 2008 Vacuum coolers 10 * 1 Jul 2008 Weighing machines 10 * 1 Jul 2008 Vegetable growing (under cover) (01220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hydroponic growing assets (including cut flower growing): Hanging gutters 10 * 1 Jul 2007 Troughs 10 * 1 Jul 2007 Hydroponics growers may also use the effective life for relevant assets shown in Nursery and floriculture production (01110 to 01150) Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally 10 * 1 Jul 2007 Self-propelled 8 * 1 Jul 2007 Fertiliser spreaders: Generally 10 * 1 Jul 2007 Spinner 5 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Mulch layers 12 * 1 Jul 2007 Mulch lifters 12 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Rakes (eg cane trash rakes) 10 * 1 Jul 2007 Slashers 8 * 1 Jul 2007 Harvesting assets: Cane haul out bins 12 * 1 Jul 2007 Harvesters (including cane, carrot, onion, potato and tomato) 10 *# 1 Jul 2007 Harvesting aids (incorporating trailers and conveyor belts) 15 * 1 Jul 2007 Onion lifters 10 *# 1 Jul 2007 Trailers 15 * 1 Jul 2007 Windrowers (including potato diggers, onion and potato windrowers) 10 *# 1 Jul 2007 Pea-viners, pea cleaners, vine and straw conveyors 10 * 1 Jul 2016 Planting assets: Billet planters 12 * 1 Jul 2007 Potato cutters 15 * 1 Jul 2007 Potato planters 10 * 1 Jul 2007 Precision seeders 10 * 1 Jul 2007 Transplanters: Automated 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Tillage assets: Generally 15 * 1 Jul 2007 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2007 Trellising assets: Stake drivers 12 * 1 Jul 2007 Stake pullers 12 * 1 Jul 2007 Trellising (incorporating stakes and wire) 5 * 1 Jul 2007 Wire winders 15 * 1 Jul 2007 Fruit and tree nut growing (01310 to 01370, 01390 and 01590) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coffee, olive and tree nut growing assets: Chemical spraying assets (including air blast sprayers and linkage sprayers) 10 * 1 Jul 2007 Cleaning and mulching assets: Blowers 10 * 1 Jul 2007 Mowers (including zero turn and ride on) 8 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Slashers 10 * 1 Jul 2007 Sweeper attachments 10 * 1 Jul 2007 Fertiliser spreaders 10 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Stakes (including trellising) 3 * 1 Jul 2007 Harvesting assets: Bankouts (almonds) 15 * 1 Jul 2007 Catcher nets 10 * 1 Jul 2007 Elevators (almonds) 12 * 1 Jul 2007 Harvesters: Coffee 10 *# 1 Jul 2007 Harvesting pole rakes 5 * 1 Jul 2007 Olive 10 *# 1 Jul 2007 Nuts: Generally 10 *# 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (eg almonds) 12 *# 1 Jul 2007 Sweepers 12 *# 1 Jul 2007 Tree shakers 10 *# 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 Trailers 15 * 1 Jul 2007 Pruning assets: Chainsaws (Chain saws) 5 * 1 Jul 2007 Electric hand pruners 3 * 1 Jul 2007 Manual hand pruners 2 * 1 Jul 2007 Pneumatic pruners: Compressor 10 * 1 Jul 2007 Hand tools 5 * 1 Jul 2007 Fruit growing assets: Cleaning and mulching assets: Mowers (including zero turn and ride on) 8 * 1 Jul 2008 Mulchers 6 * 1 Jul 2008 Slashers 8 * 1 Jul 2008 Sweeper attachments 10 * 1 Jul 2008 Crop protection assets: Applicators (including temporary bird netting applicators and vine cover rollers) 15 * 1 Jul 2008 Banana bagging machines 10 * 1 Jul 2008 Banana ripening bags 3 * 1 Jul 2008 Sprayers 10 * 1 Jul 2008 Temporary bird netting 5 * 1 Jul 2008 Under vine weeder 10 * 1 Jul 2008 Vine covers 3 * 1 Jul 2008 Dried fruit assets: Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15 * 1 Jul 2008 Drying sheets (including ground sheets) 10 * 1 Jul 2008 Trays 10 * 1 Jul 2008 Fertilising assets: Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Spreaders: Generally 10 * 1 Jul 2008 Spinners 5 * 1 Jul 2008 General assets: Bins: Plastic 10 * 1 Jul 2008 Timber 5 * 1 Jul 2008 Crates (including picking lugs) 5 * 1 Jul 2008 Elevating work platforms 10 * 1 Jul 2008 Frost fans 15 * 1 Jul 2008 Mulch layers 12 * 1 Jul 2008 Mulch lifters 12 * 1 Jul 2008 Orchard ladders 10 * 1 Jul 2008 Post driver/hole diggers 10 * 1 Jul 2008 Refractometers 10 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Harvesting assets: Grape harvesters 10 *# 1 Jul 2008 Harvest aids 15 * 1 Jul 2008 Picking bags 3 * 1 Jul 2008 Picking platforms 10 * 1 Jul 2008 Picking trolleys 5 * 1 Jul 2008 Trailers (including grape chaser bins) 15 * 1 Jul 2008 Tree shakers 10 *# 1 Jul 2008 Planting assets: Hole burners 10 * 1 Jul 2008 Planters 12 * 1 Jul 2008 Tree guards 2 * 1 Jul 2008 Trellising 20 * 1 Jul 2008 Weed matting 5 * 1 Jul 2008 Pruning assets: Chainsaws (Chain saws) 3 * 1 Jul 2008 Electric hand pruners 3 * 1 Jul 2008 Manual hand pruners 2 * 1 Jul 2008 Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) 10 * 1 Jul 2008 Pneumatic pruners: Compressors 10 * 1 Jul 2008 Hand tools 5 * 1 Jul 2008 Vine leaf removers 15 * 1 Jul 2008 Tillage assets: Generally 15 * 1 Jul 2008 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 Horticultural plants: Citrus: Grapefruits 30 * 1 Jan 2001 Lemons 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarins 25 * 1 Jan 2001 Oranges 30 * 1 Jan 2001 Grape: Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almonds 25 * 1 Jul 2001 Cashews 25 * 1 Jul 2001 Chestnuts 25 * 1 Jul 2001 Hazelnuts 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecans 25 * 1 Jul 2001 Pistachios 25 * 1 Jul 2001 Walnuts 25 * 1 Jul 2001 Pome: Apples 20 * 1 Jan 2001 Pears 25 * 1 Jan 2001 Stone fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarines 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peaches 10 * 1 Jan 2001 Plums 15 * 1 Jan 2001 Prunes 20 * 1 Jan 2001 Tropical: Avocados 20 * 1 Jan 2001 Mangoes 30 * 1 Jan 2001 Sheep farming (01410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crutching machines, portable type 10 * 1 Jan 2007 Dipping and spraying assets for parasite control: Jet spray system assets (including the race or handler dedicated to the jet spray system) 10 * 1 Jan 2007 Mobile plunge dips 5 * 1 Jan 2007 Feeders (including grain feeders, oat feeders, hay feeders) 15 * 1 Jan 2007 Footbaths 10 * 1 Jan 2007 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jan 2007 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15 * 1 Jan 2007 Weigh bars, weigh indicators and weigh platforms 10 * 1 Jan 2007 Yards, races, leadup systems and loading ramps: Permanent types 40 * 1 Jan 2007 Portable types 25 * 1 Jan 2007 Woolshed assets: Grinding machines for sharpening cutters 30 * 1 Jan 2007 Shearing machines 30 * 1 Jan 2007 Shearing or crutching handpieces 10 * 1 Jan 2007 Wool bale movers 10 * 1 Jan 2007 Wool presses 20 * 1 Jan 2007 Wool tables, steel types 20 * 1 Jan 2007 Woolsheds and shearing sheds 50 * 1 Jan 2007 Beef cattle farming (01420) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Calf cradles 10 * 1 Jan 2007 Cattle crushes (hydraulic and manual) 10 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle yards (including races and coolers (steel and timber)): Permanent types 30 * 1 Jan 2007 Portable types 20 * 1 Jan 2007 Feed bins (including hay racks) 15 * 1 Jan 2007 Feed handling assets: Bale feeders 10 * 1 Jan 2007 Feed mixers 10 * 1 Jan 2007 Silage and feedout wagons 10 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure and fertiliser spreaders 10 * 1 Jan 2007 Saddlery and harness 10 * 1 Jan 2007 Beef cattle feedlots (01430) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Cattle crushes (hydraulic and manual) 6 * 1 Jan 2007 Cattle induction and transfer yards (steel and timber) 20 * 1 Jan 2007 Cattle treatment yards (steel and timber) 20 * 1 Jan 2007 Cattle wash yards (steel and timber) 20 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle pen assets: Bunk sweepers 8 * 1 Jan 2007 Cattle pen infrastructure assets: Feed bunks or troughs and aprons 20 * 1 Jan 2007 Feed roads 20 * 1 Jan 2007 Pen earthworks 20 * 1 Jan 2007 Pen fences and gates (steel and timber) 20 * 1 Jan 2007 Shade structures 20 * 1 Jan 2007 Pen scrapers 10 * 1 Jan 2007 Feed milling and handling assets: Ancillary grain handling equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jan 2007 Feed mixers 7 * 1 Jan 2007 Feed mixer trucks 7 * 1 Jan 2007 Grain cleaners 10 * 1 Jan 2007 Grain processing assets: Roller mills 15 * 1 Jan 2007 Steam flaking chests 15 * 1 Jan 2007 Steam flaking surge bins 15 * 1 Jan 2007 Tempering silos: Galvanised steel 12 * 1 Jan 2007 Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 Receival pits and hoppers 25 * 1 Jan 2007 Roughage processing assets (including tub rinders) 7 * 1 Jan 2007 Sampling and testing assets 5 * 1 Jan 2007 Silos and bins used for storing dry grain: Concrete 50 * 1 Jan 2007 Steel 20 * 1 Jan 2007 Tank storages for liquid feed supplements 15 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure composting and screening machines 15 * 1 Jan 2007 Grain-sheep or grain-beef cattle farming (01450) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cereal grain growing assets - see Table A Agriculture (01110 to 01990) Dairy cattle farming (01600) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic calf feeders 10 * 1 Jul 2016 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles (ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes (including automatic) 10 * 1 Jul 2016 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2016 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2016 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2016 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 Robotic milking system assets: Air compressors 5 * 1 Jul 2016 Automated milking systems: Rotary 10 * 1 Jul 2016 Single box and multi box 10 * 1 Jul 2016 Automatic feeding systems 10 * 1 Jul 2016 Automatic footbaths 8 * 1 Jul 2016 Control systems (excluding personal computers) - see Table B Control systems and control system assets Cow comfort systems: Cow brushes 3 * 1 Jul 2016 Rubber matting 7 * 1 Jul 2016 Cow identification systems (including weights, bands, numbers and transponders) 7 * 1 Jul 2016 Cow traffic systems 7 * 1 Jul 2016 Milk chillers/plate coolers/energy recovery systems 10 * 1 Jul 2016 Vacuum pumps 7 * 1 Jul 2016 Poultry farming for breeding, eggs and meat (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing environmental control assets: Control systems (excluding personal computers) 10 * 1 Jan 2007 Curtains: Baffles, brooders 10 * 1 Jan 2007 Sidewalls 5 * 1 Jan 2007 Tunnel inlets 10 * 1 Jan 2007 Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) 10 * 1 Jan 2007 Foggers 10 * 1 Jan 2007 Heaters 15 * 1 Jan 2007 Minimum vents (including cabling) 12 * 1 Jan 2007 Sensors 4 * 1 Jan 2007 Tunnel inlet panels 15 * 1 Jan 2007 Ventilation fans: Exhaust fans (tunnel, minivent) 12 * 1 Jan 2007 Stirrer fans 15 * 1 Jan 2007 Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 20 * 1 Jan 2007 Cages (for egg layers) 20 * 1 Jan 2007 Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) 15 * 1 Jan 2007 Egg conveyors (including drive units) 15 * 1 Jan 2007 Egg counters 15 * 1 Jan 2007 Egg elevators (including drive units) 15 * 1 Jan 2007 Egg grading and packing assets: Egg grader and packing systems (including box erectors, box sealers, candling machines, conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) 10 * 1 Jan 2007 Pallet levellers (coil spring) 25 * 1 Jan 2007 Palletisers 10 * 1 Jan 2007 Trolley lifters 15 * 1 Jan 2007 Farm trolleys: Chicken transport 10 * 1 Jan 2007 Egg transport 10 * 1 Jan 2007 Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) 10 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hanging cable systems (for feeders, drinkers and nest housing) 15 * 1 Jan 2007 Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) 15 * 1 Jan 2007 Manure conveyors (including drive units) 10 * 1 Jan 2007 Nest housing (including slatted walkways) 15 * 1 Jan 2007 Silos for feed: Metal 20 * 1 Jan 2007 Ancillary equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Water assets: Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jan 2007 Winches 10 * 1 Jan 2007 Poultry hatcheries (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handlers 20 * 1 Jan 2007 Boilers 20 * 1 Jan 2007 Candling equipment 20 * 1 Jan 2007 Chick counters 20 * 1 Jan 2007 Chilled water plants 20 * 1 Jan 2007 Condensers/heat exchangers 10 * 1 Jan 2007 Control systems (excluding personal computers) 10 * 1 Jan 2007 Conveyors 20 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hatcher baskets 10 * 1 Jan 2007 Hatcher trolleys/dollies 10 * 1 Jan 2007 Hatchers (including integrated controller units) 20 * 1 Jan 2007 Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 40 * 1 Jan 2007 Macerators 20 * 1 Jan 2007 Separators - chick and egg 20 * 1 Jan 2007 Setter trays 10 * 1 Jan 2007 Setter trolley unloaders 20 * 1 Jan 2007 Setter trolleys 10 * 1 Jan 2007 Setters/incubators (including integrated controller unit) 20 * 1 Jan 2007 Stacker/destacker systems 20 * 1 Jan 2007 Transfer machines - farm trolley to setter trolley 20 * 1 Jan 2007 Transfer machines - setter tray to hatcher basket 20 * 1 Jan 2007 Vaccinators 15 * 1 Jan 2007 Vacuum/auger systems (waste) 20 * 1 Jan 2007 Washing assets 20 * 1 Jan 2007 Horse farming (01910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Horse stalls (Breeze way, Shed row) 33 ⅓ 1 Jan 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 Pig farming (01920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing assets: Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) 20 * 1 Jul 2008 Curtains - sidewalls 10 * 1 Jul 2008 Floors (suspended types): Concrete 10 * 1 Jul 2008 Plastic 10 * 1 Jul 2008 Steel 5 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10 * 1 Jul 2008 Effluent separators/effluent fan extractors 10 * 1 Jul 2008 Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10 * 1 Jul 2008 Fans: Exhaust (tunnel, minivent) 10 * 1 Jul 2008 Stirrer 10 * 1 Jul 2008 Farrowing crates 10 * 1 Jul 2008 Generators (emergency) 20 * 1 Jul 2008 Heaters and heat lamps 5 * 1 Jul 2008 High pressure cleaners 3 * 1 Jul 2008 Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors) 5 * 1 Jul 2008 Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) 10 * 1 Jul 2008 Milling assets 10 * 1 Jul 2008 Mixing assets 10 * 1 Jul 2008 Pens (including fences, gates, stalls, farrowing crates, ramps) 10 * 1 Jul 2008 Silos: Grain storage 20 * 1 Jul 2008 Readyfeed 10 * 1 Jul 2008 Tank storage for liquid feed supplements 20 * 1 Jul 2008 Water assets: Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jul 2008 Effluent tanks (concrete) 20 * 1 Jul 2008 Weigh bars, weigh indicators and weigh platforms 5 * 1 Jul 2008 Beekeeping (01930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bee farming assets: Beehives 13 * 1 Jul 2016 Processing assets 20 * 1 Jul 2016 Aquaculture (02011 to 02039) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aeration assets: Direct supply systems (including paddlewheels and aspirators): Fresh water 6 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Remote or indirect supply systems (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines) 10 * 1 Jul 2007 Aquaculture tanks: Concrete 20 * 1 Jul 2007 Fibreglass 15 * 1 Jul 2007 Polyethylene (PE) 20 * 1 Jul 2007 Raceways 20 * 1 Jul 2007 Transport of live products 10 * 1 Jul 2007 Bins and crates 5 * 1 Jul 2007 Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Control systems 10 * 1 Jul 2007 Cooling assets (including water chillers) 10 * 1 Jul 2007 Environmental control structures and protective structures used in salt water environment 15 * 1 Jul 2007 Feeders (including belt, pendulum, scatter and blower) 5 * 1 Jul 2007 Graders 10 * 1 Jul 2007 Harvesting nets 4 * 1 Jul 2007 Hatching assets (including hatching containers) 10 * 1 Jul 2007 Heating assets: Direct heating system (including immersion heaters): Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Indirect heating system (including heat exchangers and passive heating) 10 * 1 Jul 2007 Instruments (including sensors and water quality meters) 5 * 1 Jul 2007 Oyster farming assets: Baskets 8 * 1 Jul 2007 Oyster growing structures (incorporating posts and racks or lines) 10 * 1 Jul 2007 Rumblers 10 * 1 Jul 2007 Sticks 5 * 1 Jul 2007 Trays: Plastic 8 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Vats, treatment 15 * 1 Jul 2007 Power supply assets, emergency or standby: Generators (incorporating attached engine management and generator monitoring instruments) 15 * 1 Jul 2007 Processing assets: Conveyors, elevators and hoppers 10 * 1 Jul 2007 Cookers 10 * 1 Jul 2007 Packaging assets (including vacuum and modified atmospheric packing) 10 * 1 Jul 2007 Refrigeration assets: Insulation panels in cool or freezer rooms used in salt water environment 20 * 1 Jul 2007 Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) 10 * 1 Jul 2007 Water assets: Aquaculture channels and ponds 20 * 1 Jul 2007 Liners and erosion matting for ponds and channels 15 * 1 Jul 2007 Pipes and pipelines: Above ground (polyethylene (PE) and polyvinylchloride (PVC) including lay flat hoses) 10 * 1 Jul 2007 In ground (polyethylene (PE) and polyvinylchloride (PVC)) 30 * 1 Jul 2007 Pumps: Generally: Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Single phase transfer pumps: Fresh water 5 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Water treatment assets (including filtration assets, foam fractionators, oxygen and ozone generators and UV sterilizers) 10 * 1 Jul 2007 Weighing machines 5 * 1 Jul 2007 Forestry and logging (03010 to 03020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Logging plant: Cable systems (including winches and high leads) 8 * 1 Jan 2001 Forwarders 8 * 1 Jan 2001 Harvesters and feller bunchers (includes heads) 7 * 1 Jan 2001 Log trailers 10 * 1 Jan 2001 Saws: Mobile 8 * 1 Jan 2001 Portable chain 2 * 1 Jan 2001 Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7 * 1 Jan 2001 Fishing (04111 to 04199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fishing plant: Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Fish holding baskets 10 1 Jan 2001 Purse seine fishing net 5 1 Jan 2001 Forestry support services (05100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Forestry support services assets - see Table A Nursery and floriculture production (01110 to 01150) Other agriculture and fishing support services (05290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pulse and seed processing assets: Harvesting assets: Headers - flex drapers/pea pluckers 5 * 1 Jul 2017 Land rollers - steel 8 * 1 Jul 2017 Packaging assets: Bagging machines 10 * 1 Jul 2017 Bag sewers - see Table B Packaging machines Labellers 5 * 1 Jul 2017 Palletisers and depalletisers - see Table B Packaging machines Platform scales 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers, pallet wrappers and strapping machines) - see Table B Packaging machines Processing assets: Cleaning and pre-cleaning assets: Air screen 15 * 1 Jul 2017 Flat bed 8 * 1 Jul 2017 Screens 10 * 1 Jul 2017 Conditioning assets: Clippers/debearders 9 * 1 Jul 2017 Conditioning units/drying units/heaters 7 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Mixers 12 * 1 Jul 2017 Seed treaters 10 * 1 Jul 2017 Separating assets: Gravity tables 15 * 1 Jul 2017 Rotary sieves 10 * 1 Jul 2017 Indented cylinders 15 * 1 Jul 2017 Spirals 15 * 1 Jul 2017 Splitters 12 * 1 Jul 2017 Product and raw material handling and receiving assets: Augers 12 * 1 Jul 2017 Chaser bins 15 * 1 Jul 2017 Crates: Wooden 5 * 1 Jul 2017 Wooden (mesh reinforced) 20 * 1 Jul 2017 Elevators (including bucket elevators) 15 * 1 Jul 2017 Field bins 10 * 1 Jul 2017 Silos - conditioning 20 * 1 Jul 2017 Tubulators/Mobile belt conveyors/Belt shifters 10 * 1 Jul 2017 Weighbridges - See Table B Weighbridges Quality control assets: Magnets 7 * 1 Jul 2017 Metal detectors 8 * 1 Jul 2017 Sorting and sizing assets: Colour sorters 8 * 1 Jul 2017 Support assets: Air Compressors 7 * 1 Jul 2017 Extraction assets (including dust collectors and fans) 9 * 1 Jul 2017 MINING (06000 to 10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crushing and milling assets: Crushers: Cone and gyratory 25 * 1 Jul 2003 Feeder breaker 20 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Impact and rotary 20 * 1 Jul 2003 Jaw 25 * 1 Jul 2003 Roller (including roll sizers) 20 * 1 Jul 2003 Grinding mills: Ball and rod 25 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Hammer 15 * 1 Jul 2003 SAG (autogenous) 25 * 1 Jul 2003 Hydrometallurgy and Pyrometallurgy assets: Adsorption process assets 20 * 1 Jul 2003 Agglomeration (pelletizing) assets 25 * 1 Jul 2003 Calcination process assets (including kilns) 25 * 1 Jul 2003 Casting process assets for casting billets or ingots 30 * 1 Jul 2003 Converting process assets (including rotatable cylindrical furnaces) 30 * 1 Jul 2003 Cooling process assets (including cooling towers) 25 * 1 Jul 2003 Counter current decantation (CCD) process assets 20 * 1 Jul 2003 Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003 Electrolysis process assets (including electrowinning process and electro refining process assets including tanks) 20 * 1 Jul 2003 Filtration process assets 15 * 1 Jul 2003 Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 1 Jul 2003 Gas recovery process assets (including stripping and absorption assets) 25 * 1 Jul 2003 Ion exchange process assets 15 * 1 Jul 2003 Leaching process assets: Atmospheric 15 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Pressure 25 * 1 Jul 2003 Neutralisation process assets 20 * 1 Jul 2003 Pots and ladles used for molten materials 30 * 1 Jul 2003 Precipitation process assets (including tanks and agitators) 20 * 1 Jul 2003 Pressure vessels 30 * 1 Jul 2003 Roasting process assets (including kilns and furnaces) 30 * 1 Jul 2003 Sintering process assets (including continuous sintering machines) 30 * 1 Jul 2003 Smelting process assets (including furnaces) 25 * 1 Jul 2003 Solution treatment and metal recovery assets 20 * 1 Jul 2003 Solvent extraction process assets (including mixer-settler units) 20 * 1 Jul 2003 Tailings stills 20 * 1 Jul 2003 Infrastructure support assets: Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers) 25 * 1 Jul 2003 Mineral treatment structure 40 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Materials handling assets: Belt magnets, samplers, metal detectors and analysers 15 * 1 Jul 2003 Bins, chutes, hoppers, bunkers and silos 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt) 20 * 1 Jul 2003 Vibrating 15 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks and spheres 25 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Stacks (chimney) 30 * 1 Jul 2003 Stockpile assets: Reclaim tunnel flow valves and activators 25 * 1 Jul 2003 Stackers, reclaimers and stacker/reclaimers 25 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Trippers/stackers and stacking conveyor systems 25 * 1 Jul 2003 Tunnel vent and exhaust fans 15 * 1 Jul 2003 Water recycling facilities 20 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Weighing machines (including weighers for feeders and conveyors) 20 * 1 Jul 2004 Mineral dressing assets: Classification, gravity separation and dewatering assets: Centrifuges 15 * 1 Jul 2003 Cyclones: Dense medium and heavy medium 8 * 1 Jul 2003 Generally (including classifying, desliming, and hydrocyclones) 15 * 1 Jul 2003 Generally 18 * 1 Jul 2003 Hydraulic classifiers and teetered bed separators 20 * 1 Jul 2003 Jigs 25 * 1 Jul 2003 Pneumatic tables and air separators 25 * 1 Jul 2003 Settling cones 25 * 1 Jul 2003 Shaking tables 25 * 1 Jul 2003 Sluices and cone concentrators 25 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Electrostatic separation assets 20 * 1 Jul 2003 Filtration assets (including pressure filtration and vacuum filtration equipment) 15 * 1 Jul 2003 Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) 20 * 1 Jul 2003 Magnetic separation assets (including cross belt, drum and disc types) 20 * 1 Jul 2003 Screening assets 15 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Railway infrastructure assets and rolling-stock - see Table A Rail freight and passenger transport services (47100 to 47200) Surface mobile mining machines: Bucket wheel excavators 30 * 1 Jul 2002 Compressors 20 * 1 Jul 2002 Cranes 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Draglines 30 * 1 Jul 2002 Drill rigs (Production) 10 * 1 Jul 2002 Electric rope shovels 25 * 1 Jul 2002 Generators 10 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Hydraulic excavators (including hydraulic front shovels) 10 * 1 Jul 2002 Lighting systems 10 * 1 Jul 2002 Off highway trucks (including articulated, rigid dump, service, fuel and water trucks) 10 * 1 Jul 2002 Rollers 15 * 1 Jul 2002 Scrapers 7 * 1 Jul 2002 Skid steer loader 7 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Tailings dams 20 1 Jan 2001 Underground mobile mining machines: Compressors 10 * 1 Jul 2002 Continuous haulage systems 10 * 1 Jul 2002 Continuous miners 10 * 1 Jul 2002 Drill rigs: Diamond 20 * 1 Jul 2002 Production 7 * 1 Jul 2002 Feeder breakers 15 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Jumbos 10 * 1 Jul 2002 Load-haul-dump machines 6 * 1 Jul 2002 Long-wall equipment: Armoured face conveyors 6 * 1 Jul 2002 Beam stage loaders 7 * 1 Jul 2002 Hydraulic pump modules 15 * 1 Jul 2002 Hydraulic roof supports 10 * 1 Jul 2002 Impact crushers 10 * 1 Jul 2002 Mobile conveyors tail end 5 * 1 Jul 2002 Roof support relocation vehicles 10 * 1 Jul 2002 Shearers 7 * 1 Jul 2002 Shearer carriers 10 * 1 Jul 2002 Maintenance vehicles 8 * 1 Jul 2002 Personnel transporters 8 * 1 Jul 2002 Raise borers and down reamers 20 * 1 Jul 2002 Roof bolters 8 * 1 Jul 2002 Scissor lifts 6 * 1 Jul 2002 Shuttle cars 12 * 1 Jul 2002 Skid steer loaders 12 * 1 Jul 2002 Underground haulage trucks 6 * 1 Jul 2002 Wheel loaders 6 * 1 Jul 2002 Workshop plant 20 1 Jan 2001 Coal mining (06000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coal preparation assets: Centrifuges 15 * 1 Jul 2003 Crushing assets (including feeder breakers, impact, roller and rotary crushers) 20 * 1 Jul 2003 Cyclones: Dense medium, heavy medium 6 * 1 Jul 2003 Generally (including classifying, desliming and hydrocyclones) 10 * 1 Jul 2003 Filtration assets (including belt, drum and vacuum filters) 15 * 1 Jul 2003 Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) 20 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Jigs and heavy medium baths 25 * 1 Jul 2003 Magnetic separators 20 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Infrastructure support assets: Analysers, belt magnets, grinding mills, metal detectors and samplers 15 * 1 Jul 2003 Coal preparation facility framework/structure 40 * 1 Jul 2003 Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers) 25 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally (including centrifugal pumps) 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Tunnel vent or exhaust fans 15 * 1 Jul 2003 Valves and other non pipe fittings 10 * 1 Jul 2003 Water recycling facility 20 * 1 Jul 2003 Water storage dams (including fire services dams and water storage dams generally) 30 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Materials handling assets: Bins, chutes, hoppers, silos and storage bunkers 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt feeders) 20 * 1 Jul 2003 Vibrating feeders 15 * 1 Jul 2003 Stockpile spraying system 20 * 1 Jul 2003 Stockpile stackers, reclaimers and stacker reclaimers: Generally (including all machinery) 25 * 1 Jul 2003 Reclaim tunnels 25 * 1 Jul 2003 Trippers/stackers 25 * 1 Jul 2003 Oil and gas extraction (07000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery: Control systems 10 * 1 Jul 2002 Domestic gas processing assets (including centrifugal compressor, column, gas turbine, heat exchanger, piping and turbo expander) 30 *# 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Flare towers for gas flares 25 *# 1 Jul 2002 Fractionation train assets (including air coolers, columns, compressors, heat exchangers, piping and pumps) 30 *# 1 Jul 2002 Hot water system assets 17 ½ *# 1 Jul 2002 Instruments 12 ½ * 1 Jul 2002 LNG holding facility assets (including boil off gas compressors, cryogenic storage tanks, loading arms, pumps and tanks) 30 *# 1 Jul 2002 LNG train assets (including centrifugal compressors, columns, cryogenic heat exchangers, gas turbine drivers and other heat exchangers) 30 *# 1 Jul 2002 Stabiliser process assets (including columns, heat exchangers, pumps and reciprocating compressors) 30 *# 1 Jul 2002 Storage and loading assets (including cryogenic storage tanks, jetties, loading arms, LPG chillers and pumps) 30 *# 1 Jul 2002 Trunkline onshore terminal (TOT) assets: Flash tanks 20 *# 1 Jul 2002 Slugcatcher and associated piping 30 *# 1 Jul 2002 Valves including control valves 12 ½ * 1 Jul 2002 Gas production assets: Central production facility assets: Boilers 10 * 1 Jul 2002 Cabling for power and control systems 30 *# 1 Jul 2002 Diesel systems 15 * 1 Jul 2002 Drains systems 20 *# 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare system assets: Carbon steel piping 15 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Stainless steel piping 30 *# 1 Jul 2002 Fuel gas systems 30 *# 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skid, vessels assets used onshore) 30 *# 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Heat exchangers 30 *# 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Major stainless steel (or lined) vessels 30 *# 1 Jul 2002 Offshore platforms: Generally (including accommodation modules, flare structures, helidecks, jackets, primary steel work and topsides secondary steel work) 30 *# 1 Jul 2002 Topsides tertiary steelwork (including handrails, ladders and stairs) 15 * 1 Jul 2002 Piping 30 *# 1 Jul 2002 Pumps: Circulation pump 12 ½ * 1 Jul 2002 Generally 20 *# 1 Jul 2002 Seawater lift pumps 15 * 1 Jul 2002 Shutdown and fire/gas systems 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 30 *# 1 Jul 2002 Utility air compressors 15 * 1 Jul 2002 Coal seam gas extraction assets: Infield gathering systems used for gas and associated water (including polyethylene (PE) pipes and pumps) 20 *# 1 Jul 2016 Water assets: Storage ponds and tanks for water and brine 30 *# 1 Jul 2016 Treated water distribution assets 30 *# 1 Jul 2016 Treated water irrigation assets - see Table A Agriculture, Forestry and Fishing (01110 to 05290), water assets Water treatment facility assets (including desalination plants, reverse osmosis, brine concentration and crystallisation assets) 20 *# 1 Jul 2016 Well assets: Downhole equipment (including pumps, but excluding well casing) 5 * 1 Jul 2016 Wellpad surface assets (including christmas trees, separators and telemetry equipment) 20 *# 1 Jul 2016 Wells 20 *# 1 Jul 2016 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Infield pipeline 30 *# 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 20 *# 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 15 * 1 Jul 2002 Wellheads and christmas trees 30 *# 1 Jul 2002 Oil production assets: Central production facility assets (excluding FPSOs): Boilers 10 * 1 Jul 2002 Circulation pumps 12 ½ * 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skids, vessels and assets used onshore) 15 * 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Generally (including offshore platforms) 15 * 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Pumps: Circulation pumps 12 ½ * 1 Jul 2002 Other 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 15 * 1 Jul 2002 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Infield pipelines 15 * 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 15 * 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 10 * 1 Jul 2002 Wellheads and christmas trees 15 * 1 Jul 2002 Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Iron ore mining (08010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure support assets: Blowers, high pressure 15 * 1 Jan 2006 Dust suppression/control equipment 15 * 1 Jan 2006 Materials handling assets: Feeders: Vibrating 10 * 1 Jan 2006 Mineral dressing assets: Cyclones, dense/heavy medium (unlined nihard) 1 * 1 Jan 2006 Dense medium separation assets (including baths and drums) 20 * 1 Jan 2006 Magnetic separation assets: LIMS (low intensity magnetic separators) 20 * 1 Jan 2006 WHIMS (wet high intensity magnetic separators) 15 * 1 Jan 2006 Screening assets 10 * 1 Jan 2006 Gold ore mining (08040) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gold ore processing assets: Adsorption process assets 15 * 1 Jul 2004 Carbon regeneration kilns 12 * 1 Jul 2004 Concentrators (including inline pressure jigs and mechanical concentrators) 10 * 1 Jul 2004 Crushing assets: Cone/gyratory crushers 20 * 1 Jul 2004 Hydraulic rock breakers 12 * 1 Jul 2004 Jaw crushers 20 * 1 Jul 2004 Electrowinning/electrorefining assets 17 * 1 Jul 2004 Elution columns 12 * 1 Jul 2004 Elution storage tanks 17 * 1 Jul 2004 Laboratory assets: Atmospheric adsorption spectrometers 10 * 1 Jul 2004 Generally (including drying ovens, pulverisers, crushers, gas fired ovens, fume cupboards) 15 * 1 Jul 2004 Leaching process assets (including carbon in pulp and carbon in leach processes) 15 * 1 Jul 2004 Shaking tables 12 * 1 Jul 2004 Smelting furnaces 15 * 1 Jul 2004 Thickening assets 20 * 1 Jul 2004 Mineral sand mining (08050) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) 20 * 1 Jan 2003 Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) 15 * 1 Jan 2003 Crushing assets (including drum scrubbers) 30 * 1 Jan 2003 Dredges 20 * 1 Jul 2009 Drying assets: Generally (including flash and fluid bed dryers and fluid bed heaters) 20 * 1 Jan 2003 Rotary dryer kilns 30 * 1 Jan 2003 Dust management assets: Baghouse filters and extractors 30 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Multiclones 20 * 1 Jan 2003 Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) 20 * 1 Jan 2003 Filtration/dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) 15 * 1 Jan 2003 Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators and wet high intensity magnets) 20 * 1 Jan 2003 Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) 30 * 1 Jan 2003 Screening assets (including screens and trommels) 15 * 1 Jan 2003 Support assets: Control systems 10 * 1 Jan 2003 Pipes and pipelines (including valves and fittings): Generally 20 * 1 Jan 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps 20 * 1 Jan 2003 Tanks: Constant density and thickening 20 * 1 Jan 2003 Generally (including acid leaching and water) 15 * 1 Jan 2003 Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) 30 * 1 Jan 2003 Waste gas handling assets: Afterburners 20 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Electrostatic precipitators 30 * 1 Jan 2003 Scrubbers and stacks 20 * 1 Jan 2003 Nickel ore mining (08060) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Nickel ore processing assets: Mineral treatment structures (including structure holding walkways, supporting assets and thoroughfares) 20 * 1 Jul 2004 Reagent pumps (including high pressure acid leach pumps) 5 * 1 Jul 2004 Construction material mining (09110 to 09190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Control systems (for conveying, crushing and screening assets) 10 * 1 Jul 2003 Conveyors: Gravity take-up 25 * 1 Jul 2003 Screw take-up 15 * 1 Jul 2003 Crushers: Generally 20 * 1 Jul 2003 Mobile (track or wheel mounted machinery including screening and conveying components) 15 * 1 Jul 2003 Cyclones 15 * 1 Jul 2003 Dredges 20 * 1 Jul 2009 Drill rigs 8 * 1 Jul 2003 Electrical switching assets 20 * 1 Jul 2003 Graders 15 * 1 Jul 2003 Heavy mobile quarry assets not specifically listed - see Table A Mining (06000 to 10900) Hydraulic oversize rock breakers (mounted above primary crusher) 8 * 1 Jul 2003 Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) 20 * 1 Jul 2003 Pug mills 15 * 1 Jul 2003 Screening assets 12 * 1 Jul 2003 Wheel loaders 10 * 1 Jul 2003 Wire saws 10 * 1 Jul 2003 Other non-metallic mineral mining and quarrying n.e.c. (09909) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Salt harvesting assets: Culverts for conveying seawater/brine/bitterns 50 * 1 Jul 2021 Dollies 10 * 1 Jul 2021 Dozers 8 * 1 Jul 2021 Excavators 10 * 1 Jul 2021 Front end loaders 8 * 1 Jul 2021 Graders 8 * 1 Jul 2021 Harvesters 7 * 1 Jul 2021 Levees 40 * 1 Jul 2021 Mobile pump stations 5 * 1 Jul 2021 Port assets: Mooring buoys 25 * 1 Jul 2021 Other port assets (including dolphins, ship loaders and stackers) - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Pumps: Bore pumps 10 * 1 Jul 2021 Channel feed pumps and concentrator pond pumps 10 * 1 Jul 2021 Primary intake pumps 15 * 1 Jul 2021 Tractors 10 * 1 Jul 2021 Trailers 10 * 1 Jul 2021 Trucks 12 * 1 Jul 2021 Tugboats - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Petroleum exploration services (10112) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets used offshore: Down hole geophysics units - skid mounted 10 * 1 Jan 2007 Drill strings 3 * 1 Jan 2007 Offshore drilling rigs (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, platforms, rig powering and transmissions) 20 * 1 Jan 2007 Exploration assets used onshore: Down hole geophysics units - truck mounted 12 * 1 Jan 2007 Drill strings 4 * 1 Jan 2007 Onshore surface drilling rigs (including blow out preventers, derricks, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmissions) 15 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Seismic survey assets: Airguns 5 * 1 Jan 2007 Hydrophones 5 * 1 Jan 2007 Mineral exploration services (10122) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets: Drill rigs: Surface (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmission and trucks) 10 * 1 Jan 2007 Underground 5 * 1 Jan 2007 Geophysical survey assets: Airborne geophysical assets (including magnetometers, receivers and transmitters): Aircraft integrated 10 * 1 Jan 2007 Aircraft demountable 8 * 1 Jan 2007 Down hole geophysical assets (including acoustic televiewers, callipers, density tools, dipmeters, draw works, neutron probes, sonic probes, receiver/transmitter modules and sondes): Portable assets 5 * 1 Jan 2007 Vehicle integrated assets 8 * 1 Jan 2007 Ground geophysical assets (including gravity instruments, resistivity receivers and transmitters, scintillometers and spectrometers) 5 * 1 Jan 2007 Portable ground geophysical assets (including electromagnetics, ground magnetics, ground penetrating radars and radiometrics) 5 * 1 Jan 2007 Seismic survey assets: Cabling 3 * 1 Jan 2007 Geophones 5 * 1 Jan 2007 Global positioning systems 5 * 1 Jan 2007 Processing systems 3 * 1 Jan 2007 Recording systems 10 * 1 Jan 2007 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Vibration source assets: Buggy mounted shear wave vibrators 10 * 1 Jan 2007 Drilling rigs - shot hole 10 * 1 Jan 2007 Ground impactors 4 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Other mining support services (10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gas and oil mining support services (excluding offshore services): Cementing assets: Batch mixing assets: Batch mixing units (excluding batch mixing units incorporated with trailers) 8 * 1 Jul 2018 Trailers (incorporating batch mixing unit and trailer) 10 * 1 Jul 2018 Cement silos: Fixed steel 30 * 1 Jul 2018 Mobile 10 * 1 Jul 2018 Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Pumping units 10 * 1 Jul 2018 Drilling assets: Bottom hole assemblies (including logging while drilling tools, measuring while drilling tools, motors and stabilisers) 5 * 1 Jul 2018 Coil tubing assets: Pumping units 7 * 1 Jul 2018 Reel and power units 10 * 1 Jul 2018 Downhole fishing and remedial tools (including casing swages, junk magnets and milling tools) 5 * 1 Jul 2018 Drill rigs 10 * 1 Jul 2018 Drill strings 5 * 1 Jul 2018 Fluid assets (including centrifuges, pumps and shear units) 10 * 1 Jul 2018 Mobile fluid tanks 10 * 1 Jul 2018 Well control equipment (including blow out preventers and choke manifolds) 5 * 1 Jul 2018 Hydraulic fracturing assets: Blenders 8 * 1 Jul 2018 Frac tanks 10 * 1 Jul 2018 Pumps 8 * 1 Jul 2018 Mineral mining support services: Blasting assets: Augers 10 * 1 Jul 2017 Blast hole pumps 7 * 1 Jul 2017 Explosive boxes 5 * 1 Jul 2017 Magazines 10 * 1 Jul 2017 Mobile processing units (MPUs): Surface Motor vehicles - see Table B Motor vehicles and trailers MPUs 9 * 1 Jul 2017 Underground MPUs (incorporating motorvehicle and MPU) 6 * 1 Jul 2017 Remote control blasting units 5 * 1 Jul 2017 Stemming buckets 7 * 1 Jul 2017 Dewatering pumps 12 * 1 Jul 2017 Surface drill rigs (production) 10 * 1 Jul 2017 MANUFACTURING (11110 to 25990) Meat processing (11110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boning room assets: Boneless meat packing stations 20 * 1 Jul 2013 Boning and slicing stations 20 * 1 Jul 2013 Boning hoists 5 * 1 Jul 2013 Chine bone removal machines 10 * 1 Jul 2013 De-sinewed mince meat machines 10 * 1 Jul 2013 Dicing and mincing machines 10 * 1 Jul 2013 Dump and product bins 15 * 1 Jul 2013 Frenching machines 8 * 1 Jul 2013 Knuckle and aitch bone pullers 5 * 1 Jul 2013 Loin/saddle deboning machines 10 * 1 Jul 2013 Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Pneumatic knives (including meat trimmers/round knives and de-fatting knives) 2 * 1 Jul 2013 Pork brine and marinade mixers 10 * 1 Jul 2013 Pork de-rinders 10 * 1 Jul 2013 Pork marinade injectors 10 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Sausage filling machines 10 * 1 Jul 2013 Saws: Band saws 10 * 1 Jul 2013 Bone saws 5 * 1 Jul 2013 Breaking saws: Circular electric 3 * 1 Jul 2013 Circular hydraulic 2 * 1 Jul 2013 Reciprocating electric 5 * 1 Jul 2013 Reciprocating pneumatic 3 * 1 Jul 2013 Skinning or denuding machines 10 * 1 Jul 2013 Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Weight graders 5 * 1 Jul 2013 X-ray and chemical lean analysis machines 10 * 1 Jul 2013 Cold storage assets: Air curtains 5 * 1 Jul 2013 Ammonia condensers 10 * 1 Jul 2013 Blast freezer tunnels 20 * 1 Jul 2013 Blast freezers 20 * 1 Jul 2013 Carbon dioxide (CO2) snow making machines 10 * 1 Jul 2013 Carton conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Chiller tunnels 20 * 1 Jul 2013 Chillers (incorporating pneumatic gates) 15 * 1 Jul 2013 Dehumidifiers: Desiccant 10 * 1 Jul 2013 Refrigerant 15 * 1 Jul 2013 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 5 * 1 Jul 2013 Evaporators 15 * 1 Jul 2013 Freezers 20 * 1 Jul 2013 Load out bays (incorporating air tight truck pads and hydraulic platforms) 15 * 1 Jul 2013 Overhead carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Plate freezers 20 * 1 Jul 2013 Pressure vessels 20 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Storage racking and stillages 10 * 1 Jul 2013 Transfer roller conveyors 10 * 1 Jul 2013 Livestock handling assets: Cattle soaker pens 15 * 1 Jul 2013 Cattle wash/soaker control systems 10 * 1 Jul 2013 Cattle washes 15 * 1 Jul 2013 Cattle yards (incorporating concrete base and galvanised steel posts and rails) 20 * 1 Jul 2013 Feed auger systems 10 * 1 Jul 2013 Hydraulic forcing pen gates 10 * 1 Jul 2013 Lead-up races 20 * 1 Jul 2013 Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) 15 * 1 Jul 2013 Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails) 20 * 1 Jul 2013 Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails) 10 * 1 Jul 2013 Water troughs 12 * 1 Jul 2013 Packaging assets: Automatic carton erecting and lidding machines 10 * 1 Jul 2013 Bagging machines 5 * 1 Jul 2013 Bar code label printers 3 * 1 Jul 2013 Bar code readers 4 * 1 Jul 2013 Carton weigh label stations 7 * 1 Jul 2013 Flow wrappers 10 * 1 Jul 2013 Labelling machines 5 * 1 Jul 2013 Meat compactors 10 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Netting machines 5 * 1 Jul 2013 Palletisers and de-palletisers 10 * 1 Jul 2013 Shrink wrappers 10 * 1 Jul 2013 Strapping machines 5 * 1 Jul 2013 Transfer belt conveyors (incorporating belts, drive motors and supporting structures) 10 * 1 Jul 2013 Vacuum packaging systems (incorporating vacuum pumps and booster pumps): Rotary systems 12 * 1 Jul 2013 Tunnel systems 12 * 1 Jul 2013 Weighing scales 4 * 1 Jul 2013 Rendering plant: Bagging/weigh batching machines 10 * 1 Jan 2001 Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins) 15 * 1 Jan 2001 Blood drying equipment (includes blood holding tanks, agitated holding tanks, coagulators, driers, decanters and dried blood hoppers) 10 * 1 Jan 2001 Cookers and driers (includes batch cookers, continuous cookers, continuous driers and pre-heater) 15 * 1 Jan 2001 Decanters/centrifuges 12 * 1 Jan 2001 Environmental control equipment (including condensers and associated equipment, bio-filters, air-scrubbers, after-burners and dissolved air flotation systems) 10 * 1 Jan 2001 Feathrolysers/feather hydrolysers 10 * 1 Jan 2001 Magnets 15 * 1 Jan 2001 Mills 10 * 1 Jan 2001 Mincers/grinders 5 * 1 Jan 2001 Pans and screens (includes percolator pans/screen and shaker screens) 15 * 1 Jan 2001 Pre-breakers/pre-hoggers 10 * 1 Jan 2001 Screw and bucket elevators 10 * 1 Jan 2001 Screw presses/expeller presses 13 * 1 Jan 2001 Separators/polishers 15 * 1 Jan 2001 Tallow storage tanks 15 * 1 Jan 2001 Waste heat evaporators 15 * 1 Jan 2001 Slaughter floor assets: Beef hide pullers (fixed and traversing) 15 * 1 Jul 2013 Bung ring expanders: Pneumatic 3 * 1 Jul 2013 Manual hand held 5 * 1 Jul 2013 Cattle restrainers (incorporating centre track belly conveyors) 12 * 1 Jul 2013 Carcass cleaning systems: Cutting line sanitising systems (incorporating vacuum pumps and collection tanks) 8 * 1 Jul 2013 Decontamination chambers 20 * 1 Jul 2013 Dehorners 5 * 1 Jul 2013 Electrical immobilisers 12 * 1 Jul 2013 Electrical stimulators 12 * 1 Jul 2013 Evisceration tables (incorporating organ pans) 15 * 1 Jul 2013 Head cutters and droppers: Automatic 10 * 1 Jul 2013 Hand held hydraulic 5 * 1 Jul 2013 Hock cutters 5 * 1 Jul 2013 Knife blade sharpening machines 5 * 1 Jul 2013 Knocking boxes (incorporating head restrainers) 12 * 1 Jul 2013 Landing tables and bleed slat conveyors 15 * 1 Jul 2013 NLIS readers: Hand held wands 2 * 1 Jul 2013 Fixed gate readers 10 * 1 Jul 2013 Swinging gate readers 5 * 1 Jul 2013 Offal processing assets: Chilled water systems 10 * 1 Jul 2013 Fat vacuum transfer systems 10 * 1 Jul 2013 Head splitters 7 * 1 Jul 2013 Intestine processing machines 10 * 1 Jul 2013 Jaw breakers 5 * 1 Jul 2013 Offal bins 15 * 1 Jul 2013 Offal chutes 15 * 1 Jul 2013 Offal cutting tables 15 * 1 Jul 2013 Offal packing stations 15 * 1 Jul 2013 Offal transfer conveyors (incorporating belts, drives, motors and supporting structure) 10 * 1 Jul 2013 Offal tumblers 10 * 1 Jul 2013 Offal washers 10 * 1 Jul 2013 Tongue cleaners 10 * 1 Jul 2013 Tripe cookers/centrifuges 10 * 1 Jul 2013 Overhead bleed, dressing and trim conveyors ((incorporating housings, handles, chains and motors) including elevators and lowerators) 20 * 1 Jul 2013 Pneumatic knives: De-hiding knives 2 * 1 Jul 2013 Meat trimmers/round knives and de-fatting knives 2 * 1 Jul 2013 Preparation and trimming stations 15 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Saws: Brisket saws 5 * 1 Jul 2013 Splitting saws 5 * 1 Jul 2013 Scribing saws 3 * 1 Jul 2013 Sheep brisket scissors 5 * 1 Jul 2013 Sheep restrainers (incorporating belts, pulleys, drives and motors) 10 * 1 Jul 2013 Sheep skin pullers 10 * 1 Jul 2013 Specialised pork slaughter floor assets: Carbon dioxide (CO2) stunning chambers (incorporating carousels) 10 * 1 Jul 2013 Carcass grading probes 4 * 1 Jul 2013 De-hairing machines 10 * 1 Jul 2013 Gambrel tables 15 * 1 Jul 2013 Polishers 10 * 1 Jul 2013 Scalding tanks 15 * 1 Jul 2013 Singers 10 * 1 Jul 2013 Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) 8 * 1 Jul 2013 Stunners: Electric stunners 5 * 1 Jul 2013 Manual bolt stunners with cartridges 5 * 1 Jul 2013 Pneumatic bolt stunners 7 * 1 Jul 2013 Waste belt conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Waste screw conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Support assets: Air and spring balancers and counter weights 5 * 1 Jul 2013 Compressed air assets: Air compressors 10 * 1 Jul 2013 Air dryers 10 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Control systems assets: Flow meters 10 * 1 Jul 2013 Instruments and sensors 10 * 1 Jul 2013 Turbidity meters 7 * 1 Jul 2013 Variable speed drives (VSDs) 10 * 1 Jul 2013 Fire protection systems 15 * 1 Jul 2013 Hand air driers 3 * 1 Jul 2013 Hand wash basins 15 * 1 Jul 2013 Hide preparation assets: Bale presses 10 * 1 Jul 2013 Sheep skin and hide mixers, salt tumblers and agitators 6 * 1 Jul 2013 Hydraulic power packs 10 * 1 Jul 2013 Laboratory assets 10 * 1 Jul 2013 Sterilisers 15 * 1 Jul 2013 Truck and livestock crate washes 20 * 1 Jul 2013 Waste water assets: Aerators and agitators 10 * 1 Jul 2013 Aerobic ponds 30 * 1 Jul 2013 Anaerobic ponds 30 * 1 Jul 2013 Belt filter presses 15 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Dissolved air flotation systems 15 * 1 Jul 2013 Effluent distribution pipes 15 * 1 Jul 2013 Effluent drum filters 10 * 1 Jul 2013 Effluent irrigators (including centre pivot, lateral and travelling gun) 10 * 1 Jul 2013 Effluent pumps 7 * 1 Jul 2013 Effluent screens 10 * 1 Jul 2013 Effluent storage tanks 15 * 1 Jul 2013 Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pond covers 10 * 1 Jul 2013 Pond liners 10 * 1 Jul 2013 Sequential batch reactors 10 * 1 Jul 2013 Settling ponds 30 * 1 Jul 2013 Solids dewatering presses 10 * 1 Jul 2013 Water assets: Boilers 20 * 1 Jul 2013 Bore pumps 7 * 1 Jul 2013 Bores 30 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Clarifiers 20 * 1 Jul 2013 High stage pump sets 7 * 1 Jul 2013 Hot water systems 10 * 1 Jul 2013 Heat exchangers 10 * 1 Jul 2013 Raw water filters 15 * 1 Jul 2013 Raw water in-feed pump sets 10 * 1 Jul 2013 Reverse osmosis systems (incorporating pumps, pipe work, membranes and controls) 10 * 1 Jul 2013 Water distribution pipes 20 * 1 Jul 2013 Water softeners 10 * 1 Jul 2013 Water storage tanks 20 * 1 Jul 2013 Water tank liners 15 * 1 Jul 2013 Poultry processing (11120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chilling assets: Freezers (including blast tunnels, in-line air chillers, and spiral freezers) 15 * 1 Jul 2017 Spin chillers and immersion chillers 15 * 1 Jul 2017 Conveyors: overhead chains (carrying birds) 1 * 1 Jul 2017 Cut up & portion cutting assets: Cut-up machines (for body, breast, legs, necks, wings etc) 12 * 1 Jul 2017 Dicers, flatteners and portion cutters (including air, bowl, vacuum, vertical, water jet etc) 6 * 1 Jul 2017 Deboning area assets: Automatic deboners 10 * 1 Jul 2017 Bone scanners (x-ray or photo) 7 * 1 Jul 2017 Cone lines 10 * 1 Jul 2017 Extruders, grinders and mechanical deboned meat (MDM) machines 10 * 1 Jul 2017 Saws and pneumatic guns 5 * 1 Jul 2017 Skinners 6 * 1 Jul 2017 Defeathering equipment: Pluckers or pickers 13 * 1 Jul 2017 Pluckers (waterfowl necks or tails) 7 * 1 Jul 2017 Pluckers (drums and wax peelers) 6 * 1 Jul 2017 Scalders (air or water) 11 * 1 Jul 2017 Waxing tanks 8 * 1 Jul 2017 Evisceration equipment: Croppers, feet removers, giblet processors, head removers, heart lung harvesters, heart lung separators, openers, vent cutters etc) 11 * 1 Jul 2017 Inside/outside bird washers 15 * 1 Jul 2017 Further processing assets: Coating machines, breaders, dusters etc 10 * 1 Jul 2017 Filling machines (including Kiev, sausage, stuffing etc) 10 * 1 Jul 2017 Injectors (including brine, saline, seasoning etc) 15 * 1 Jul 2017 Marinating machines (including marinade sprayers, mixers, vacuum tumbler massagers etc) 10 * 1 Jul 2017 Ovens and cookers (including gyro, spiral, steam, thermal fluid fryers, vertical airflow etc) 15 * 1 Jul 2017 Grading equipment: Camera vision scanners 6 * 1 Jul 2017 Overhead chain weighing, sorting, and transfer systems 7 * 1 Jul 2017 Killing equipment: Controlled atmosphere stunning (CAS) machines 10 * 1 Jul 2017 Electric water stunners 12 * 1 Jul 2017 Killers 12 * 1 Jul 2017 Live bird handling systems (including live bird containers) 12 * 1 Jul 2017 Packaging machines generally (bagging machines, batchers, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Shrink dip tanks and shrink wrap tunnels 10 * 1 Jul 2017 Cured meat and smallgoods manufacturing (11130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary assets: Analysers (including meat analysers) 10 * 1 Jul 2016 Barcode readers, RF guns, scanner guns etc 5 * 1 Jul 2016 Benches and tables 15 * 1 Jul 2016 Bin and tray washers 12 * 1 Jul 2016 Bin lifters and tippers 15 * 1 Jul 2016 Bins: Plastic 5 * 1 Jul 2016 Stainless steel 15 * 1 Jul 2016 Boot washers 10 * 1 Jul 2016 Cages, stillages and trolleys (stainless steel) 15 * 1 Jul 2016 Chillers 15 * 1 Jul 2016 Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) 10 * 1 Jul 2016 Die sets 15 * 1 Jul 2016 Flake ice machines 10 * 1 Jul 2016 Freezers (including blast freezers, crust freezers etc) 15 * 1 Jul 2016 Hoppers 12 * 1 Jul 2016 Piping, pipelines and pipework (stainless steel) 20 * 1 Jul 2016 Platforms and gantries 15 * 1 Jul 2016 Racking and shelving 10 * 1 Jul 2016 Tray stackers/destackers 10 * 1 Jul 2016 Waste water management and treatment systems 20 * 1 Jul 2016 Post-production and packaging assets: Carton tapers 5 * 1 Jul 2016 Clipping/tying/stringing machines (including tie clipping machines) 10 * 1 Jul 2016 Dicing and shredding assets 15 * 1 Jul 2016 Packaging machines generally (bagging machines, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Pasteurisers 15 * 1 Jul 2016 Rods and smoke sticks 12 * 1 Jul 2016 Shrink dip tanks and shrink tunnels 10 * 1 Jul 2016 Slicers and slicing line assets 17 * 1 Jul 2016 Smokehouses 20 * 1 Jul 2016 Thermoformers 15 * 1 Jul 2016 Production assets generally for bacon, ham, meat emulsion products, smallgoods etc (including band saws, cookers, cutters, deboning machines, dicing machines, emulsifiers, filling machines, grinding machines, guillotines, injecting machines, massaging machines, meat pumps, microwave cooking tunnels, mixing machines, netting machines, pump grinders, sausage linkers, shredders, tumbling machines etc) 12 * 1 Jul 2016 Raw material preparation and receiving assets: Brine/pickle preparation system assets 15 * 1 Jul 2016 Carton lifters and pallet lifters 10 * 1 Jul 2016 Carton shredding/stripping machines 10 * 1 Jul 2016 Curing machines 17 * 1 Jul 2016 Decartoning machines 10 * 1 Jul 2016 Floor scales (platform scales) 10 * 1 Jul 2016 Thawing assets (including defrosters, tempering systems and thawers) 15 * 1 Jul 2016 Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) - see Table B Dairy product manufacturing (11310 to 11330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary and support assets: Air compression assets - see Table B Air compression assets Ammonia gas detectors 12 * 1 Jul 2018 Automated guided vehicles (AGVs) 12 * 1 Jul 2017 Bag and cardboard compactors 15 * 1 Jul 2017 Benches and tables 15 * 1 Jul 2016 Bin and drum tippers 15 * 1 Jul 2018 Bins generally: Plastic 8 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Boilers - see Table B Boilers Boot washers 10 * 1 Jul 2016 Cages (including cardboard cages and pallet cages) 10 * 1 Jul 2016 Chemical and flammable storage cabinets 10 * 1 Jul 2016 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2016 Contaminant detectors (including magnets, metal detectors and x-ray units) 10 * 1 Jul 2017 Control systems - see Table B Control systems and control system assets Conveyors 15 * 1 Jul 2016 Cooling assets: Chillers 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Crate handling assets (including lifters, stackers and de-stackers, turners etc) 12 * 1 Jul 2016 Dehumidifiers 15 * 1 Jul 2017 Dock levellers 15 * 1 Jul 2016 Dosing systems 15 * 1 Jul 2016 Dust extractors and collectors 20 * 1 Jul 2017 Fire control and alarm assets - see Table B Fire control and alarm assets Floor scrubbers and polishers 10 * 1 Jul 2016 Foamers 10 * 1 Jul 2016 Infeed water treatment assets (excluding water storage tanks) 15 * 1 Jul 2017 Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 10 * 1 Jul 2016 Laboratory equipment: Generally (excluding penetrometers) - see Table B Laboratory assets used in quality control, sample checking etc Penetrometers 13 * 1 Jul 2018 Lifting and handling assets: Forklifts - see Table B Forklifts Hoists 10 * 1 Jul 2016 Lifters (including small bin, box, drum, roll and vacuum lifters) 10 * 1 Jul 2017 Pallet jacks and pallet trucks 10 * 1 Jul 2016 Scissor lifts 15 * 1 Jul 2016 Milk tankers (incorporating tank and trailer) 15 *# 1 Jul 2017 Piping, pipelines and pipework 20 * 1 Jul 2016 Power transformers 40 * 1 Jul 2017 Pumps: Chemical pumps 10 * 1 Jul 2017 Product pumps 12 * 1 Jul 2017 Vacuum pumps 12 * 1 Jul 2017 Water pumps 15 * 1 Jul 2017 Racking 15 * 1 Jul 2016 Refrigeration assets - see Table B Refrigeration assets Resin beads for milk and protein processing and water filtration 5 * 1 Jul 2016 Scales 10 * 1 Jul 2016 Shelving 12 * 1 Jul 2016 Silos 20 * 1 Jul 2016 Steelwork structures (including ladders, platforms and walkways) 20 * 1 Jul 2016 Tanks: Chemical storage tanks 15 * 1 Jul 2016 Water storage tanks 20 * 1 Jul 2016 Trolleys 10 * 1 Jul 2016 Valves 15 * 1 Jul 2016 Washers (including bottle and crate washers) 15 * 1 Jul 2016 Waste water treatment assets 20 * 1 Jul 2016 Water filtration system assets (excluding resin beads) 15 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2016 Assets commonly used for product manufacturing and processing: Feeders (including loss-in-weight feeders and volumetric feeders) 10 * 1 Jul 2017 Heat exchangers 15 * 1 Jul 2016 Heaters (including air heaters and concentrate heaters) 20 * 1 Jul 2017 Homogenisers 15 * 1 Jul 2016 Hoppers 15 * 1 Jul 2017 In-line moisture meters and moisture controllers 10 * 1 Jul 2017 Membrane filtration system assets 15 * 1 Jul 2016 Mixers and blenders 15 * 1 Jul 2016 Pasteurisers and thermalisers 15 * 1 Jul 2017 Separators, decanters, clarifiers and bactofuges 15 * 1 Jul 2017 Standardisers 15 * 1 Jul 2016 Tanks (including storage, mixing, process and balance tanks) 20 * 1 Jul 2016 UHT aseptic processing system assets 15 * 1 Jul 2016 Valve matrixes 15 * 1 Jul 2016 Assets for butter manufacturing: Butter churns (including continuous buttermakers and butter reworkers) 20 * 1 Jul 2018 Butter melters 25 * 1 Jul 2018 Crystallisers 20 * 1 Jul 2018 In-line titrators 10 * 1 Jul 2018 Salt crushers 20 * 1 Jul 2018 Assets for cheese manufacturing: Blockformers 15 * 1 Jul 2017 Cheese cutting machines (including cutters, grinders, shredders and slicers) 15 * 1 Jul 2017 Cheese washers 15 * 1 Jul 2017 Continuous cheese making machines 15 * 1 Jul 2017 Cooker stretchers 15 * 1 Jul 2017 Extruders 15 * 1 Jul 2017 Moulding machines 15 * 1 Jul 2017 Moulds: Plastic 10 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Presses 20 * 1 Jul 2017 Vats: Cheese making vats 20 * 1 Jul 2017 Culture vats 15 * 1 Jul 2017 Assets for dairy powder manufacturing: 1 Jul 2017 Blowers 15 * 1 Jul 2017 Crystallisers 20 * 1 Jul 2017 Dryers (including fluid bed and spray) 20 * 1 Jul 2017 Evaporators (including circulation/vacuum chamber and falling film) 20 * 1 Jul 2017 Powder bins 20 * 1 Jul 2017 Sifters 15 * 1 Jul 2017 Assets for ice cream manufacturing: Blenders and mixers: Bench mounted planetary mixers 15 * 1 Jul 2018 Hand-held stick blenders 5 * 1 Jul 2018 Enrobers (including dippers) 15 * 1 Jul 2018 Extruders and extrusion line stick inserters 15 * 1 Jul 2018 Freezing assets: Blast freezers and freezer tunnels/hardening tunnels (excluding cabinet style self-contained blast freezers) 15 * 1 Jul 2018 Cabinet style self-contained blast freezers 10 * 1 Jul 2018 Ice cream churners/freezers 15 * 1 Jul 2018 Moulding machines, moulds and moulding line stick inserters 15 * 1 Jul 2018 Ovens 15 * 1 Jul 2018 Portable batch pasteurisers 12 * 1 Jul 2018 Slush machines 10 * 1 Jul 2018 Assets for yoghurt manufacturing: 1 Jul 2017 Aerators 15 * 1 Jul 2017 Fruit dosing system assets 15 * 1 Jul 2017 Fermentation tanks 20 * 1 Jul 2017 Incubation room assets: Fans 4 * 1 Jul 2017 Heaters 8 * 1 Jul 2017 Insulated sandwich panels 20 * 1 Jul 2017 Packaging assets: Bottle and lid unscramblers 15 * 1 Jul 2018 Butter patting machines 20 * 1 Jul 2018 Cartoning assets (including carton and case erecting, packing and closing machines, and carton and box sealers/tapers) 15 * 1 Jul 2018 Checkweighers 10 * 1 Jul 2016 Cheese wrapping machines (including overwrappers and thermoforming machines) 12 * 1 Jul 2017 Debaggers (debagging tables) 20 * 1 Jul 2016 Filling and sealing/capping machines (including various types used in the industry such as bag, bin, bottle, bulk, can, carton, pouch and tub filling and sealing/capping machines; form fill and seal machines; preformed cup filling and sealing machines; seamers and clinchers) 15 * 1 Jul 2018 Flow wrappers (including continuous heat seal wrappers) 15 * 1 Jul 2018 Inkjet and laser label printers 7 * 1 Jul 2016 Palletisers and depalletisers 15 * 1 Jul 2016 Palletising robots 10 * 1 Jul 2016 Product identification labellers (including coding machines and label applicators) 10 * 1 Jul 2016 Shrink tunnels 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12 * 1 Jul 2016 Fruit and vegetable processing (11400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dried fruit (other than sun-dried) manufacturing assets: Packaging assets: Box sealers (including taping machines) 10 * 1 Jul 2018 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2018 Form fill and seal machines - see Table B Packaging machines Labellers - see Table B Packaging machines Multihead weighers - see Table B Packaging machines Palletisers - see Table B Packaging machines Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Aspirators 20 * 1 Jul 2018 Cappers and destemmers 15 * 1 Jul 2018 Cookers 15 * 1 Jul 2018 Cooling tunnels 15 * 1 Jul 2018 Drying assets (including dehydrators and dryers) 20 * 1 Jul 2018 Mixers 15 * 1 Jul 2018 Pitters 15 * 1 Jul 2018 Riddles (including pre-riddles and rotary sieves) 15 * 1 Jul 2018 Shaker tables 15 * 1 Jul 2018 Sulphur tanks 15 * 1 Jul 2018 Washing assets (including barrel washers, brush washers and ripple washers) 15 * 1 Jul 2018 Product and raw material handling assets: Bins 10 * 1 Jul 2018 Bin tippers 15 * 1 Jul 2018 Conveyors and elevators 15 * 1 Jul 2018 Quality control and inspection assets: Colour sorters and laser scanners 10 * 1 Jul 2018 Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines Testing equipment 15 * 1 Jul 2018 Support assets: Cool rooms - see Table B Refrigeration assets Weighers 20 * 1 Jul 2018 Fruit juice and fruit juice drink manufacturing assets: Evaporators (used in concentrate manufacture) 20 * 1 Jul 2010 Extraction assets: Break tanks 20 * 1 Jul 2010 Centrifugal decanters 15 * 1 Jul 2010 Crushing and milling assets (including hammer mills) 15 * 1 Jul 2010 Extractors (including presses and reamers) 20 * 1 Jul 2010 Filters (including membrane, pressure and vacuum filters) 20 * 1 Jul 2010 Finishers 20 * 1 Jul 2010 Fruit sizing assets (including sizing belts/heads and sorting tables) 10 * 1 Jul 2010 Pulp and rind mincers 20 * 1 Jul 2010 Pulper-finishers 15 * 1 Jul 2010 Roller/spreaders 20 * 1 Jul 2010 Tomato choppers 15 * 1 Jul 2010 Washers (including brush washers, flume tanks and pre-clean water hoppers) 15 * 1 Jul 2010 Filling and sealing assets: Bottle inverters 20 * 1 Jul 2010 Cap sorters 10 * 1 Jul 2010 Capping machines 15 * 1 Jul 2010 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2010 Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels) 15 * 1 Jul 2010 Filling machines (including aseptic fillers, bag in box fillers, cup fillers, gable top carton fillers and plastic bottle fillers) 20 * 1 Jul 2010 Handling assets: Bottle rinsing machines 20 * 1 Jul 2010 Bottle unscramblers 15 * 1 Jul 2010 Depalletisers 20 * 1 Jul 2010 Palletisers 20 * 1 Jul 2010 Stretch wrappers (pallet wrappers) 15 * 1 Jul 2010 Inspection assets: Checkweighers 10 * 1 Jul 2010 Vacuum seal testers 10 * 1 Jul 2010 Vision inspection assets (including cap inspection/rejection systems and label inspection machines) 6 * 1 Jul 2010 Packing assets: Cartoning assets (including carton and case erectors, carton sealers, case packers and overpackers) 15 * 1 Jul 2010 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2010 Hot melt adhesive (spot glue) applicators 10 * 1 Jul 2010 Label applicators 7 * 1 Jul 2010 Labellers 10 * 1 Jul 2010 Multipack machines 10 * 1 Jul 2010 Shrink sleeve applicators 15 * 1 Jul 2010 Shrinkwrappers 15 * 1 Jul 2010 Straw applicators 20 * 1 Jul 2010 Support assets: Air compressors and receivers 20 * 1 Jul 2010 Bins, cages and hoppers 20 * 1 Jul 2010 Boilers 20 * 1 Jul 2010 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2010 Control system assets (excluding personal computers but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2010 Conveyors (including augers, belt conveyors and bucket elevators) 15 * 1 Jul 2010 Fruit concentrate drum tippers 15 * 1 Jul 2010 Laboratory equipment: Electronic (including high performance liquid chromatography or HPLC machines, refractometers, spectrometry machines and titrimetric analysers) 7 * 1 Jul 2010 Non-electronic 10 * 1 Jul 2010 Pasteurisation assets: Pasteurisers (including heat exchangers) 15 * 1 Jul 2010 Tunnel pasteurisers 10 * 1 Jul 2010 Pipes 25 * 1 Jul 2010 Pumps: Cavity pumps 10 * 1 Jul 2010 Others (including centrifugal pumps) 15 * 1 Jul 2010 Refrigeration assets (including compressors, cooling towers, condensers and pumps) 15 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Water treatment filters: Carbon filters 15 * 1 Jul 2010 Membrane filters generally (including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters) 7 * 1 Jul 2010 UF membrane filters 5 * 1 Jul 2010 Weighbridges 20 * 1 Jul 2010 Tanks: Blending and mixing tanks 25 * 1 Jul 2010 Debittering tanks 30 * 1 Jul 2010 Storage tanks: Generally 30 * 1 Jul 2010 Jacketed 20 * 1 Jul 2010 Refrigerated 20 * 1 Jul 2010 Waste water storage/treatment tanks 20 * 1 Jul 2010 Jam, pickles and sauces manufacturing assets: Filling and sealing assets: Bottle rinsing machines 10 * 1 Jul 2018 Capping machines 15 * 1 Jul 2018 Denesters 10 * 1 Jul 2018 Filling machines (including aseptic, bucket and portion control) 15 * 1 Jul 2018 Jar de-palletisers 15 * 1 Jul 2018 Lid descramblers, cap sorters and hoppers 15 * 1 Jul 2018 Packaging assets: Carton erecting, packing and closing machines (including cartoners) 12 * 1 Jul 2018 Labellers - see Table B Packaging machines Palletisers 10 * 1 Jul 2018 Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Brush finishers and pulper finishers 15 * 1 Jul 2018 Cookers 10 * 1 Jul 2018 Cooling tunnels (including water cooling tunnels) 15 * 1 Jul 2018 Micro filters 20 * 1 Jul 2018 Pasteurisers 15 * 1 Jul 2018 Pectin mixers 10 * 1 Jul 2018 Pipes and pipelines (including pigging) 15 * 1 Jul 2018 Tanks and vats (including blending, holding and mixing tanks) 15 * 1 Jul 2018 Quality control and inspection assets: Metal detectors and camera vision scanners 10 * 1 Jul 2018 Support assets: Accumulation tables and turntables 15 * 1 Jul 2018 Air compression assets (including air compressors, air dryers and air receivers) 10 * 1 Jul 2018 Boilers - see Table B Boilers Conveyors 15 * 1 Jul 2018 Exhaust systems 10 * 1 Jul 2018 Heat exchangers 10 * 1 Jul 2018 Pumps (including cavity, diaphragm and lobe) 15 * 1 Jul 2018 Preserved fruit and vegetable manufacturing assets: Filling and sealing assets: Canning assets (including can loaders, closers and seamers) 10 * 1 Jul 2018 Capping machines: Cappers 10 * 1 Jul 2018 Induction sealers 5 * 1 Jul 2018 Filling machines (including aseptic, bag in box, cup, direct and piston) 10 * 1 Jul 2018 Packaging assets: Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2018 Labellers 10 * 1 Jul 2018 Palletisers and depalletisers - see Table B Packaging machines Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Blanchers and paste finishers (including bean and spaghetti) 12 * 1 Jul 2018 Concentrates and syrup assets (including centrifuges, decanters and syrupers) 15 * 1 Jul 2018 Cookers: Rotary atmospheric sterilisers 20 * 1 Jul 2018 Rotary pressure sterilisers 10 * 1 Jul 2018 Static retorts 15 * 1 Jul 2018 Crushing mills 30 * 1 Jul 2018 Graders 15 * 1 Jul 2018 Peelers: Chemical (including caustic) 10 * 1 Jul 2018 Mechanical (including ginacas and magnesium scrubbers) 5 * 1 Jul 2018 Pitters and repitters 20 * 1 Jul 2018 Slicers and resizers 15 * 1 Jul 2018 Tanks and vats (including blending, holding and mixing tanks) 15 * 1 Jul 2018 Quality control and inspection assets: Colour sorters 10 * 1 Jul 2018 Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines Support assets: Bin tippers 20 * 1 Jul 2018 Control systems - see Table B Control systems and control system assets Conveyors and elevators 15 * 1 Jul 2018 Filtration systems 15 * 1 Jul 2018 Pasteurisers (including heat exchangers) 10 * 1 Jul 2018 Pumps 10 * 1 Jul 2018 Oil and fat manufacturing (11500) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): Preparatory and extraction assets: Preparatory and mechanical extraction assets: Breaking assets (including dehullers and crackers) 20 * 1 Jul 2012 Cookers (including conditioners and preheaters) 25 * 1 Jul 2012 Extruders (including screw presses) 20 * 1 Jul 2012 Milling and grinding assets (including flakers, hammer mills and roller mills) 20 * 1 Jul 2012 Pumps 8 * 1 Jul 2012 Vibratory screens 15 * 1 Jul 2012 Solvent extraction system assets: Distillation system assets (incorporating distillation columns, steam economisers, condensers, evaporators and oil strippers) 30 * 1 Jul 2012 Meal and cake processing assets (incorporating desolventisers, toasters, drying and cooling assets) 30 * 1 Jul 2012 Mineral oil recovery system assets (incorporating heat exchangers, mineral oil scrubbers and oil strippers) 30 * 1 Jul 2012 Solvent extractors (including hoppers and conveyors) 30 * 1 Jul 2012 Solvent water separation system assets (incorporating condensers, solvent water separators, steam ejectors and solvent receivers) 30 * 1 Jul 2012 Margarine and shortening processing assets: Pasteurisers 15 * 1 Jul 2012 Pin rotor machines (including plasticators and complectors) 25 * 1 Jul 2012 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2012 Scraped surface heat exchangers (including perfectors and crystallisers) 25 * 1 Jul 2012 Measuring and monitoring assets: Belt weighers 15 * 1 Jul 2012 Flow meters 10 * 1 Jul 2012 Laboratory assets: Colorimeters 10 * 1 Jul 2012 Furnace ovens 15 * 1 Jul 2012 Gas chromatograph analysers 10 * 1 Jul 2012 Moisture and protein analysers, electronic (including near infrared analysers) 10 * 1 Jul 2012 Spectrophotometers 15 * 1 Jul 2012 Vacuum separators 10 * 1 Jul 2012 Seed samplers, hydraulic driven 10 * 1 Jul 2012 Support assets: Centrifuges, decanters and separators 20 * 1 Jul 2012 Cooling towers (including packaged type) 20 * 1 Jul 2012 Deodorisers 30 * 1 Jul 2012 Drying assets (including vacuum dryers) 20 * 1 Jul 2012 Emission control assets: Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20 * 1 Jul 2012 Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20 * 1 Jul 2012 Filtration assets: Plate and frame presses and polished filters 30 * 1 Jul 2012 Pressure leaf filters 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Pipes and pipelines 25 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Stacks (steel flues) 20 * 1 Jul 2012 Tanks and vessels: Bulk oil storage tanks 30 * 1 Jul 2012 Other: Steel 20 * 1 Jul 2012 Stainless steel 30 * 1 Jul 2012 Linseed or flaxseed and other edible, non-modified, refined or solvent extracted oil processing assets (including chai, hemp, acacia and excluding olive oil): Preparatory and extraction assets: Cleaning and pre-cleaning assets (including seed cleaners and vibratory screens) 15 * 1 Jul 2017 Cookers 15 * 1 Jul 2017 Crushing and breaking assets (including grinders, flaking machines and seed crackers) 20 * 1 Jul 2017 Extruders (including expellers and screw presses) 15 * 1 Jul 2017 Filtration assets (including plate and frame presses and pressure leaf filters) 15 * 1 Jul 2017 Pipes and pipelines 20 * 1 Jul 2017 Tanks and vats 15 * 1 Jul 2017 Olive oil processing assets 15 * 1 Jul 2008 Packaging assets: Bag sewers - see Table B Packaging machines Capping machines 15 * 1 Jul 2012 Cartoning assets (including carton and case erecting, packing and closing machines) 15 * 1 Jul 2017 Coding machines 10 * 1 Jul 2012 Filling machines 20 * 1 Jul 2017 Labellers 10 * 1 Jul 2017 Palletisers and depalletisers 20 * 1 Jul 2012 Platform scales - see Table B Platform scales Robots (pick and place packaging machines) 10 * 1 Jul 2012 Wrapping machines (including shrink and stretch wrappers) 15 * 1 Jul 2012 Quality control assets (including metal detectors and magnets) 10 * 1 Jul 2012 Receiving and storage assets: Bins and containers 20 * 1 Jul 2017 Silos: Conditioning/sealed 20 * 1 Jul 2017 Meal 20 * 1 Jul 2012 Seed 30 * 1 Jul 2012 Underground seed storage assets (including concrete dump pits) 40 * 1 Jul 2012 Seed and product handling assets: Augers, conveyors, elevators and hoppers 15 * 1 Jul 2017 Support assets: Control systems (excluding personal computers) - see Table B Control systems and control system assets Cool rooms - see Table B Refrigeration assets Forklifts - see Table B Forklifts Generators - see Table B Power supply assets Weighbridges - see Table B Weighbridges Grain mill product manufacturing (11610) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Flour milling assets: Grain cleaning, milling and refining assets: Extraction and evaporation assets: Blowers, fans and evaporative coolers 15 * 1 Jul 2017 Control systems (dust collectors) - see Table B Control systems and control system assets Cyclones and dust collectors 20 * 1 Jul 2017 Grain screen cleaners 12 * 1 Jul 2017 Gravity tables or separators 20 * 1 Jul 2017 Hammer mills 15 * 1 Jul 2017 Horizontal scourers 13 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Intensive dampeners 20 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Purifiers 20 * 1 Jul 2017 Roller mills 20 * 1 Jul 2017 Rotary sieves 12 * 1 Jul 2017 Packaging assets: Bag sewers - see Table B packaging machines Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2017 Hoists 15 * 1 Jul 2017 Inspection equipment (including check weighers, metal detectors, counting machines etc) - see Table B Packaging machines Label applicators 10 * 1 Jul 2017 Multihead and singlehead weighers - see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Vertical form fill and seal/volumetric fillers (including valve bag fillers) 15 * 1 Jul 2017 Weighers 25 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers) - see Table B Packaging machines Product and raw material handling and receiving assets: Conveyors (including belt, chain, drag, screw) 15 * 1 Jul 2017 Elevators 20 * 1 Jul 2017 Silos: Concrete 50 * 1 Jan 2004 Conditioning/sealed 20 * 1 Jul 2017 Flexible 10 * 1 Jul 2017 Galvanised 30 * 1 Jan 2004 Steel 40 * 1 Jan 2004 Weighbridges - see Table B Weighbridges Quality control assets: Laboratory testing equipment (including near infrared analysers) 10 * 1 Jul 2017 Test kitchen assets (including dough makers, breadmakers, ovens, provers) 10 * 1 Jul 2017 Test mills 25 * 1 Jul 2017 Malt manufacturing assets: Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners) 15 * 1 Jul 2008 Barley and malt handling assets: Augers, conveyors and elevators 15 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Germination assets: Above/below floor cleaning systems 15 * 1 Jul 2008 Aeration blowers 15 * 1 Jul 2008 Carbon dioxide (CO2) extraction units 15 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Kiln assets: Fans 15 * 1 Jul 2008 Gas burners 15 * 1 Jul 2008 Heat exchanger systems 20 * 1 Jul 2008 Heat recovery systems 20 * 1 Jul 2008 Kilns: Concrete 40 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) 15 * 1 Jul 2008 Steeping assets: Above floor/below floor cleaning systems 15 * 1 Jul 2008 Slurry tanks 25 * 1 Jul 2008 Steeping vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Rice milling assets: Grain cleaning, milling and refining assets: Colour sorters 10 * 1 Jul 2017 De-stoners (including aspirators) 15 * 1 Jul 2017 Extraction and evaporation assets (including blowers, dust collectors, dryers, fans) 15 * 1 Jul 2017 Flow weighers 20 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Length graders 20 * 1 Jul 2017 Paddy cleaners and pre-cleaners 20 * 1 Jul 2017 Paddy separators 15 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Thickness grading assets (including scalpers and rotary screens) 20 * 1 Jul 2017 Whiteners (including abrasive and friction whiteners) 15 * 1 Jul 2017 Packaging assets: Cartoning assets (including bagging machines, bag sealers, carton and case erecting, packing and closing machines) - see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Weighers 20 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) - see Table B Packaging machines Product and raw material handling and receiving assets: Augers, conveyors and elevators 15 * 1 Jul 2017 Quality control assets: Inspection equipment (including check weighers and metal detectors) 10 * 1 Jul 2017 Laboratory equipment (including moisture testing machines) 10 * 1 Jul 2017 Magnets 10 * 1 Jul 2017 Support assets: Air compressors - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Fumigation systems 15 * 1 Jul 2017 Cereal and pasta product manufacturing (11620) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary assets: Bin washers 15 * 1 Jul 2008 Blowers and fans: Generally 25 * 1 Jul 2008 Used in materials handling 15 * 1 Jul 2008 Clean-in-place (CIP) systems 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dust collection assets (including cyclones) 20 * 1 Jul 2008 Extrusion die washers 5 * 1 Jul 2008 Racks and shelving 20 * 1 Jul 2008 Scales (electronic scales and load cells) 10 * 1 Jul 2008 Water chillers 20 * 1 Jul 2008 Water filtration and softening assets (including reverse osmosis assets) 15 * 1 Jul 2008 Cereal food manufacturing assets: Baked cereal bar product manufacturing assets - see Table A Bakery product manufacturing (11710 to 11740) Cold formed and nut based cereal bar manufacturing assets: Cooling tunnels 20 * 1 Jul 2008 Enrobers 12 ½ * 1 Jul 2008 Guillotines 15 * 1 Jul 2008 Slab formers (sheeters) 15 * 1 Jul 2008 Slitters 15 * 1 Jul 2008 Spreaders 15 * 1 Jul 2008 Syrup cookers and kettles (including fire cookers) 15 * 1 Jul 2008 Tempering machines 15 * 1 Jul 2008 General cereal food processing assets: Blenders and mixers (including drum mixers, paddle blenders/mixers and ribbon blenders/mixers) 15 * 1 Jul 2008 Ovens (electric and gas-fired) 20 * 1 Jul 2008 Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed cereal manufacturing assets): Coating assets (including coating applicators and drum coaters) 15 * 1 Jul 2008 Cookers 15 * 1 Jul 2008 Delumpers (lump breakers) 10 * 1 Jul 2008 Dryers: Flite dryers 30 * 1 Jul 2008 Fluid bed dryers 20 * 1 Jul 2008 Others (including belt and coating dryers) 15 * 1 Jul 2008 Extruders 20 * 1 Jul 2008 Feeders (including loss-in-weight and screwtype feeders) 10 * 1 Jul 2008 Milling machines (including flaking mills, pellet mills and shredding mills) 20 * 1 Jul 2008 Steam preconditioners 10 * 1 Jul 2008 Packaging assets (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc) 12 * 1 Jul 2008 Pasta manufacturing assets: Blenders and mixers 15 * 1 Jul 2008 Cooling assets (including chillers and coolers) 10 * 1 Jul 2008 Dryers 15 * 1 Jul 2008 Extrusion dies 2 * 1 Jul 2008 Fill preparation assets: Cookers/kettles 15 * 1 Jul 2008 Mincers 15 * 1 Jul 2008 Long goods/short goods pasta making assets (including blanchers/cookers, formers, gnocchi making machines, laminators, presses, ravioli making machines, sheeters etc) 12 ½ * 1 Jul 2008 Pasteurisers 15 * 1 Jul 2008 Product and raw material receiving and handling assets: Aspirators 20 * 1 Jul 2008 Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc): Mild and stainless steel 15 * 1 Jul 2008 Others (including plastic and fibreglass) 10 * 1 Jul 2008 Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders) 15 * 1 Jul 2008 Conveyors (including belt, bucket, roller and screw conveyors) 15 * 1 Jul 2008 Silos: Steel 30 * 1 Jul 2008 Used for flour (semolina) 25 * 1 Jul 2008 Storage tanks (including jacketed tanks) 20 * 1 Jul 2008 Tipping stations (tote bin dumpers) 15 * 1 Jul 2008 Quality control assets: Metal detectors 10 * 1 Jul 2008 X-ray detectors 5 * 1 Jul 2008 Bakery product manufacturing (11710 to 11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray units, pan cleaners, and topping applicators) 15 * 1 Jan 2002 Automatic pan storage units 20 * 1 Jan 2002 Automatic product handling assets (including basket loaders and basket stackers) 15 * 1 Jan 2002 Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) 20 * 1 Jan 2002 Conveyors: Generally 15 * 1 Jan 2002 Infloor 12 * 1 Jan 2002 Cooling and refrigeration assets: Cooling tunnels, tray and vacuum coolers 20 * 1 Jan 2002 Freezers (including blast freezer, plate freezer) 15 * 1 Jan 2002 Spiral coolers, spiral freezers 10 * 1 Jan 2002 Final provers (mechanical type) 15 * 1 Jan 2002 Final provers (rack type) 8 * 1 Jan 2002 Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weighers, extruders, final moulder/panners, first/intermediate provers, gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow handers, sheeters and stampers) 12 ½ * 1 Jan 2002 Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) 15 * 1 Jan 2002 Ovens: Rack ovens 8 * 1 Jan 2002 Tray type ovens (including swing tray) 20 * 1 Jan 2002 Tunnel ovens: Generally 20 * 1 Jan 2002 Lidding systems 10 * 1 Jan 2002 Packaging assets (including accumulators, bag closers, bread baggers, box and carton making machines, finished product check weighers, flow wrappers, metal detectors, robotic pick and place assets and shrink wrappers) 10 * 1 Jan 2002 Proof and bake systems: Spiral oven 15 * 1 Jan 2002 Spiral prover 10 * 1 Jan 2002 Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) 12 ½ * 1 Jan 2002 Slicers (including bread band slicers, cake slicers and reciprocating blade slicers) 10 * 1 Jan 2002 Storage, feeding and ingredient handling assets: Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002 Flour silos 25 * 1 Jan 2002 Weighers 10 * 1 Jan 2002 Bakery product manufacturing (non-factory based) (11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Retail bread, biscuit, cake and pastry baking assets: Bread slicers 7 * 1 Jan 2002 Bun dividers/rounders 8 * 1 Jan 2002 Fixed bowl spiral mixers 7 * 1 Jan 2002 Hydraulic dough dividers 7 * 1 Jan 2002 Moulders 8 * 1 Jan 2002 Ovens (convection) 8 * 1 Jan 2002 Ovens (multi-decked, rotating rack or static rack, rotating deck) 10 * 1 Jan 2002 Planetary mixers 7 * 1 Jan 2002 Provers/prover retarders 6 * 1 Jan 2002 Semi-automated baguette, bread and bread roll making assets 12 * 1 Jan 2002 Semi-automated doughnut making assets 8 * 1 Jan 2002 Sugar manufacturing (11810) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sugar milling assets: Cane delivery assets: Cane bin assets: Rail bins 20 * 1 Jul 2011 Rail bin automatic coupling/de-coupling devices 12 * 1 Jul 2011 Road bins 12 * 1 Jul 2011 Rail assets (excluding cane bin assets) - see Table A Rail freight and passenger transport services (47100 to 47200) Receival station assets: Cane levellers 20 * 1 Jul 2011 Cane receival hoppers 25 * 1 Jul 2011 Tipplers 25 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Cane juice extraction assets: Cane shredding machines (incorporating drives) 30 * 1 Jul 2011 Crushing mills (incorporating drives) 30 * 1 Jul 2011 Rotary juice screens 15 * 1 Jul 2011 Cane juice filtration and clarification assets: Clarifiers 25 * 1 Jul 2011 Flash tanks 20 * 1 Jul 2011 Juice heaters 20 * 1 Jul 2011 Lime and mud storage bins 25 * 1 Jul 2011 Lime slakers 20 * 1 Jul 2011 Mud mixers/minglers 20 * 1 Jul 2011 Rotary vacuum mud filters 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Crystallisers 20 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Massecuite re-heaters 20 * 1 Jul 2011 Seed vessels 20 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Molasses storage assets: Coolers 15 * 1 Jul 2011 Dams (earthworks only) 40 * 1 Jul 2011 Dam bladders and covers 12 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Power generation assets: Ash filters (including rotary and horizontal belt vacuum filters) 15 * 1 Jul 2011 Bagasse handling assets: Bagacillo collection systems 15 * 1 Jul 2011 Bagasse bins (incorporating stacking and reclaim systems) 30 * 1 Jul 2011 Other power generation assets - see Table A Electricity supply (26110 to 26400) Sugar drying and storage assets: Hoppers (weigh and feed) 25 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar storage bins and silos 30 * 1 Jul 2011 Vibratory screens 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Programmable logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures) 20 * 1 Jul 2011 Conveyor belt weighers 15 * 1 Jul 2011 Dust collectors (including ducting, but excluding bagacillo collection systems) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Laboratory assets: Cutter grinders 15 * 1 Jul 2011 Moisture determination ovens 10 * 1 Jul 2011 Polarimeters 10 * 1 Jul 2011 Rotary juice samplers 15 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Wet disintegrators 15 * 1 Jul 2011 Overhead cranes - see Table B Cranes Piping and valves: Piping: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Tanks (excluding molasses storage tanks): Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Water treatment and cooling assets: Clarifiers 25 * 1 Jul 2011 Cooling and effluent ponds 40 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Ion exchange systems 15 * 1 Jul 2011 Sugar refining assets: Affination assets: Centrifugals 25 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Melter liquor screens 15 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Clarification and de-colourising assets: Carbon regeneration kilns 15 * 1 Jul 2011 Clarifiers 25 * 1 Jul 2011 Deep bed filters 30 * 1 Jul 2011 De-colourising columns: Carbon based 30 * 1 Jul 2011 Resin based 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15 * 1 Jul 2011 Bottling assets: Bottle capping, filling and unscrambling machines 15 * 1 Jul 2011 Syrup and treacle filter presses 15 * 1 Jul 2011 UV disinfectors 15 * 1 Jul 2011 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2011 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2011 Inspection equipment (including check weighers, metal detectors, counting machines) 10 * 1 Jul 2011 Multihead and singlehead weighers 15 * 1 Jul 2011 Palletisers and de-palletisers 15 * 1 Jul 2011 Product identification labellers (including decorating, applicator and coding machines) 10 * 1 Jul 2011 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 15 * 1 Jul 2011 Sugar receival, drying, screening, and storage assets: Bins, hoppers and silos 30 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar throwers 15 * 1 Jul 2011 Vibratory screens (including graders and scalpers) 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Boilers (packaged type only) 20 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Program logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures): Packaging conveyors 15 * 1 Jul 2011 Other conveyors 20 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Dust collectors (including ducting) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Pipes and valves: Pipes: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Refractometers 10 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Tanks: Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Confectionery manufacturing (11820) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chocolate making assets: Conches 20 * 1 Jul 2016 Pre-refiners 12 * 1 Jul 2016 Refiners 10 * 1 Jul 2016 Tempering machines 15 * 1 Jul 2016 Enrobers (chocolate, coconut etc) 15 * 1 Jul 2016 Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc) 15 * 1 Jul 2016 Jelly and sugar lolly making assets: Cleaners (brush and laser) 10 * 1 Jul 2016 Coating and dusting machines 15 * 1 Jul 2016 Depositors (including nozzle plates, pistons and pumps) 12 * 1 Jul 2016 Mouldboards and trays 7 * 1 Jul 2016 Oiling machines 15 * 1 Jul 2016 Starch conditioners 10 * 1 Jul 2016 Starch moguls 10 * 1 Jul 2016 Packaging assets: Bagging machines (including flow wrappers, form fill seal machines, shaped foil wrappers, stick/bunch/sleeve wrappers etc) 15 * 1 Jul 2016 Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) 12 * 1 Jul 2016 Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) 8 * 1 Jul 2016 Multihead and singlehead weighers 10 * 1 Jul 2016 Panning assets: Belt panners 15 * 1 Jul 2016 Coating and polishing panners 20 * 1 Jul 2016 Sugar panners 12 * 1 Jul 2016 Support assets: Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) 15 * 1 Jul 2016 Cooling tunnels 17 * 1 Jul 2016 Cutters and guillotines 12 * 1 Jul 2016 Moulds 4 * 1 Jul 2016 Tanks and vats (chocolate, egg, syrup etc) 14 * 1 Jul 2016 Prepared animal and bird feed manufacturing (11920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pet food manufacturing assets: Dry process assets: Batching systems 15 * 1 Jul 2013 Blowing systems 15 * 1 Jul 2013 Coating assets (including oil, tumble and vacuum coaters) 10 * 1 Jul 2013 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2013 Cooling systems (including fans and cyclones) 10 * 1 Jul 2013 Dehumidifying systems (including silo munters) 10 * 1 Jul 2013 Dosing systems (including liquid) 10 * 1 Jul 2013 Dryers 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Hammer mills 15 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Ovens (including horizontal, tunnel and vertical) 15 * 1 Jul 2013 Pre-conditioners 10 * 1 Jul 2013 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2013 Can and tray labelling assets 10 * 1 Jul 2013 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2013 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2013 Multihead and singlehead weighers 10 * 1 Jul 2013 Palletisers and depalletisers 15 * 1 Jul 2013 Robotic lid, tray and sealing assets 10 * 1 Jul 2013 Robotic pick and place assets 10 * 1 Jul 2013 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2013 Raw material receiving, storage and handling assets: Chutes 15 * 1 Jul 2013 Conveyors (including belt, chain, drag, screw and walking beam conveyors) 15 * 1 Jul 2013 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2013 Hoppers (including batch and weigh hoppers) 15 * 1 Jul 2013 Receival assets 15 * 1 Jul 2013 Screw and weigh belt feeders 10 * 1 Jul 2013 Silos 20 * 1 Jul 2013 Storage bins 20 * 1 Jul 2013 Tanks (including holding, liquid storage and water) 20 * 1 Jul 2013 Support assets: Access platforms 20 * 1 Jul 2013 Air compressors and receivers 10 * 1 Jul 2013 Bins (including tippers and raw material bins) 15 * 1 Jul 2013 Boilers 20 * 1 Jul 2013 Cleaning systems (including vacuum) 15 * 1 Jul 2013 Contra shears and drum filters 10 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2013 Effluent pumps 10 * 1 Jul 2013 Effluent screens and filters 10 * 1 Jul 2013 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2013 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2013 Laboratory and analysing assets (including probes and samplers) 10 * 1 Jul 2013 Pumps (including liquid feed) 10 * 1 Jul 2013 Racking 20 * 1 Jul 2013 Safety systems 20 * 1 Jul 2013 Waste water ponds 25 * 1 Jul 2013 Waste water treatment assets 20 * 1 Jul 2013 Weighing assets (including weigh cells, heads and hoppers) 10 * 1 Jul 2013 Wet process assets: Air purification and recycling systems 10 * 1 Jul 2013 Basket tippers 10 * 1 Jul 2013 Blending, dicing and mincing assets 10 * 1 Jul 2013 Blowers 15 * 1 Jul 2013 Canning and tray assets including closers and fillers 10 * 1 Jul 2013 Chillers 15 * 1 Jul 2013 Cool rooms 15 * 1 Jul 2013 Cooling towers 15 * 1 Jul 2013 Cutting assets (including knife and blade assemblies) 10 * 1 Jul 2013 Dewatering assets 10 * 1 Jul 2013 Drying assets 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Freezers 15 * 1 Jul 2013 Frozen block warmers 10 * 1 Jul 2013 Gravy make-up stations 15 * 1 Jul 2013 Grinders 10 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mix slides and chutes 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Pallet lifters and hoists 10 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Retort cooking vessels 15 * 1 Jul 2013 Retort trays 15 * 1 Jul 2013 Seal thickness testing assets 10 * 1 Jul 2013 Slicing and shredding assets 10 * 1 Jul 2013 Stacking assets 15 * 1 Jul 2013 Prepared animal and bird feed manufacturing assets generally: Batching, grinding and mixing assets: Bins (including mash, outloading, surge, supply and raw material bins) 30 * 1 Jul 2012 Control systems (including batching systems) 10 * 1 Jul 2012 Dressers 10 * 1 Jul 2012 Drum magnets 10 * 1 Jul 2012 Evaporative coolers 10 * 1 Jul 2012 Grinders 10 * 1 Jul 2012 Hammer and roller mills 15 * 1 Jul 2012 Heating chambers (including coils and heat exchangers) 12 * 1 Jul 2012 Hoppers (including expansion, grinder, weigh and surge hoppers) 25 * 1 Jul 2012 Liquid tanks (including molasses and tallow) 20 * 1 Jul 2012 Load cells 10 * 1 Jul 2012 Mixers (including paddle, premix and ribbon screw) 20 * 1 Jul 2012 Pumps (including heat, molasses and water pumps) 7 * 1 Jul 2012 Rotary valves 15 * 1 Jul 2012 Shears 15 * 1 Jul 2012 Turn heads 20 * 1 Jul 2012 Drying, coating, cooling and addition assets: Coating assets (including oil, tumble and vacuum coaters) 12 * 1 Jul 2012 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2012 Cooling fans and cyclones 10 * 1 Jul 2012 Dryers 15 * 1 Jul 2012 Injection systems (including tallow) 15 * 1 Jul 2012 Meters (including counterflow meters) 10 * 1 Jul 2012 Post pellet addition systems (incorporating mixers) 10 * 1 Jul 2012 Screening and sieving assets 10 * 1 Jul 2012 Vacuum pump and piping 15 * 1 Jul 2012 Liquid feed assets: Augers, conveyors and elevators 7 * 1 Jul 2012 Bladders for molasses ponds 10 * 1 Jul 2012 Bulk bag hangers 10 * 1 Jul 2012 Covers for molasses ponds 10 * 1 Jul 2012 Hoppers 10 * 1 Jul 2012 Liners for tanks 5 * 1 Jul 2012 Micro scales 7 * 1 Jul 2012 Mixers 10 * 1 Jul 2012 Mixing tanks for clay and other products 15 * 1 Jul 2012 Pumps: Acid and urea pumps 3 * 1 Jul 2012 Heat, molasses and water pumps 10 * 1 Jul 2012 Silos (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 Storage tanks (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2012 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines) 10 * 1 Jul 2012 Multihead and singlehead weighers 10 * 1 Jul 2012 Palletisers and depalletisers 15 * 1 Jul 2012 Robotic pick and place, lid, tray and sealing assets 10 * 1 Jul 2012 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2012 Pre-conditioning and extrusion assets: Boilers 20 * 1 Jul 2012 Conditioners 10 * 1 Jul 2012 Crumble rollers 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Pellet presses (including air flow and die feeder presses) 15 * 1 Jul 2012 Pellet testers 10 * 1 Jul 2012 Raw material receiving, storage and handling assets: Augers 10 * 1 Jul 2012 Bulkheads 20 * 1 Jul 2012 Chutes, deadboxes and diverters 10 * 1 Jul 2012 Conveyors (including belt, drag, grain and screw conveyors) 15 * 1 Jul 2012 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2012 Grain cleaning and shifting assets (including grain blowers and grain shifters) 15 * 1 Jul 2012 Grain transfer drag chains 15 * 1 Jul 2012 Portable conveying assets (including augers and belt conveyors) 5 * 1 Jul 2012 Receival pits 30 * 1 Jul 2012 Rotary and slide gates 10 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Storage bins 20 * 1 Jul 2012 Support assets: Air compressors 10 * 1 Jul 2012 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2012 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2012 Feed delivery bins 15 * 1 Jul 2012 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2012 Grain vacuum and silo sampling probes 5 * 1 Jul 2012 Laboratory assets (including grain testing assets) 10 * 1 Jul 2012 Near infrared transmission systems and analysers 7 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Other food product manufacturing n.e.c. (11990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coffee processing assets: Bins and hoppers (including gravity bins and holding bins) 20 * 1 Jul 2012 De-stoners, gravity separators and magnetic separators 20 * 1 Jul 2012 Extraction and evaporation assets (including decanters, evaporators/finishers, flash vessels/stripping columns, pressure vessels/cells, separators/clarifiers, spray driers, strainers and wet scrubbers) 20 * 1 Jul 2012 Grinders 20 * 1 Jul 2012 Material handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2012 Packaging assets: Form fill and seal packaging machines (including flat bottom, flat top and bottom, pillow shape, stand up and vacuum brick pack packaging machines) 12 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 12 * 1 Jul 2012 Multihead weighers 12 * 1 Jul 2012 Process control valves 10 * 1 Jul 2012 Roasters (including cooling trays) 20 * 1 Jul 2012 Sample roasters 15 * 1 Jul 2012 Silos 25 * 1 Jul 2012 Smoke/odour elimination systems (incorporating afterburners, housing and piping) 15 * 1 Jul 2012 Support assets: Air compressors 12 * 1 Jul 2012 Boiler house assets 20 * 1 Jul 2012 Clean-in-place (CIP) systems 15 * 1 Jul 2012 Control system assets (including programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Laboratory assets: Electronic (including analysers and spectrometers) 7 * 1 Jul 2012 Generally 10 * 1 Jul 2012 Pipes 20 * 1 Jul 2012 Pumps 20 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Scales 10 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals): Ancillary and support assets: Air compression assets: Air dryers 10 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Compressors and packaged air compression systems 15 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Clean-in-place (CIP) assets 10 * 1 Jul 2012 Control systems generally 10 * 1 Jul 2012 Conveyors (including auger conveyors, belt conveyors, bucket elevators, flume conveyors roller conveyors, web conveyors etc) 15 * 1 Jul 2012 Dust collection systems 20 * 1 Jul 2012 Fire control assets - use any relevant determination in Table B Frying oil reclaiming and cleansing systems (incorporating filtration equipment, storage tanks and ventilation hoods) 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Holding and storage tanks generally (including water storage tanks) 20 * 1 Jul 2012 Piping and reticulation lines (excluding fire water pipes) 25 * 1 Jul 2012 Pumps (including cavity pumps, centrifugal pumps, lobe pumps etc) 10 * 1 Jul 2012 Refrigeration and freezing assets: Chilled water systems generally (including chillers, condensers and cooling towers) 15 * 1 Jul 2012 Cooling tunnels 20 * 1 Jul 2012 Freezers: Generally (including blast freezers and plate freezers) 15 * 1 Jul 2012 Spiral freezers 10 * 1 Jul 2012 Insulation panels used in cold stores, cool rooms, freezer rooms etc - see Table B Refrigeration assets Uninterruptible power supply (UPS) assets - see Table B Power supply assets Valves 10 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding lagoon and pond covers) 25 * 1 Jul 2012 Blowers 20 * 1 Jul 2012 Clarifiers (including dissolved air floatation equipment and screens) 20 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Lagoons and ponds 40 * 1 Jul 2012 Lagoon and pond covers 12 * 1 Jul 2012 Lagoon and pond liners 20 * 1 Jul 2012 Reverse osmosis system assets 20 * 1 Jul 2012 Sludge dewatering assets (including filters, separators etc) 15 * 1 Jul 2012 Water treatment filters (including carbon filters and membrane filters) 10 * 1 Jul 2012 Frozen appetiser and finger food manufacturing assets: Appetiser forming machines 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixing assets (including meat mincers, meat mincer/blenders, mixer/grinding machines and mixers generally) 15 * 1 Jul 2012 Frozen lasagne manufacturing assets generally (including cookers, cutters, depositors, extruders, lasagne making machines, mixers and sheeters) 15 * 1 Jul 2012 Frozen pasta product manufacturing assets generally - use any relevant determination made for pasta manufacturing assets in Table A Cereal and pasta product manufacturing (11620) Frozen pizza manufacturing assets: Pizza base making assets: Dough mixers 15 * 1 Jul 2012 Ovens 20 * 1 Jul 2012 Pizza base forming and sheeting assets (including chunking units, cutters, extruders, laminators, spiker rollers etc) 15 * 1 Jul 2012 Proofers 15 * 1 Jul 2012 Pizza sauce and topping application assets (including can opening machines, cheese shredding assets, depositors, enrobers, topping applicators and water coating sprayers) 15 * 1 Jul 2012 Pocket pizza making machines 15 * 1 Jul 2012 Frozen potato product manufacturing assets (including french fries/potato chips, potato flake, potato shred and shred product manufacturing assets): Pre-processing assets: Deskinners and peelers: Abrasive/brush peelers 12 * 1 Jul 2012 Steam peelers 10 * 1 Jul 2012 Destoners 20 * 1 Jul 2012 Sizing and sorting assets: Electronic sorters 10 * 1 Jul 2012 Mechanical sizers (including roller sizers and screen shaker sizers) 15 * 1 Jul 2012 Trim tables (roller inspection tables) 20 * 1 Jul 2012 Washers and brushers (including barrel washers, flat bed brushers, polishers and pre-cleaner wet hopper washers) 12 * 1 Jul 2012 Processing assets generally: Batter enrobers 10 * 1 Jul 2012 Blanchers 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Cutters: Mechanical cutters 10 * 1 Jul 2012 Water based (hydro) cutters 15 * 1 Jul 2012 Dicers 10 * 1 Jul 2012 Dosing systems for dextrose and SAPP application etc 15 * 1 Jul 2012 Dryers: Flake drum dryers 20 * 1 Jul 2012 Generally (including dewatering dryers) 15 * 1 Jul 2012 Flake breakers 10 * 1 Jul 2012 Forming drums/machines 10 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Pre-heaters 15 * 1 Jul 2012 Shredders 10 * 1 Jul 2012 Trimming and grading assets (including shaker screen tables used in grading finished products and nubbin removal, sliver removers etc) 10 * 1 Jul 2012 Frozen pre-prepared meal manufacturing assets (including cookers and kettles, depositors, fillers, meat injectors and tenderisers, mixers, multihead weighers, ovens, particle and sauce applicators and rice/pasta cookers) 15 * 1 Jul 2012 Ingredient receiving and handling assets: Bins and hoppers (including holding bins, intermediate bulk containers, tote bins etc): Mild and stainless steel 15 * 1 Jul 2012 Others (including plastic and fibreglass) 8 * 1 Jul 2012 Potato storage assets: Air handling system assets used in potato storage structures: Aeration pipes 25 * 1 Jul 2012 Control systems 15 * 1 Jul 2012 Fans 15 * 1 Jul 2012 Humidification assets (humidifiers etc) 10 * 1 Jul 2012 Refrigeration assets (refrigeration units etc) 12 * 1 Jul 2012 Potato pilers (bin pilers) 20 * 1 Jul 2012 Silos (flour) 25 * 1 Jul 2012 Tippers and unloaders (including bin tippers and unloaders, bulker bag unloaders and tote tippers and unloaders) 12 * 1 Jul 2012 Trolleys (for cooked rice etc) 5 * 1 Jul 2012 Packaging and quality control assets: Accumulators 12 * 1 Jul 2012 Adhesive applicators 7 * 1 Jul 2012 Cartoners (including inner and outer cartoning machines) 15 * 1 Jul 2012 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2012 Case sealing machines 10 * 1 Jul 2012 Checkweighers 10 * 1 Jul 2012 Coding machines (including laser coding machines) 8 * 1 Jul 2012 Flow wrappers 10 * 1 Jul 2012 Form fill and seal assets (including bagging units and multihead weighers) 15 * 1 Jul 2012 Heat shrink tunnels 10 * 1 Jul 2012 Metal detectors 10 * 1 Jul 2012 Palletisers 12 * 1 Jul 2012 Palletising robots 10 * 1 Jul 2012 Pallet wrappers 12 * 1 Jul 2012 Product loaders and stackers 15 * 1 Jul 2012 Tray denesters 15 * 1 Jul 2012 Tray sealers 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 X-ray detectors 10 * 1 Jul 2012 Peanut processing assets: Aeration units 15 * 1 Jul 2009 Aspirators 10 * 1 Jul 2009 Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc) 15 * 1 Jul 2009 Blanchers 10 * 1 Jul 2009 Cleaning assets: De-stoners and gravity separators 20 * 1 Jul 2009 Pre-cleaners (intake cleaners) 15 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Dust collection assets (including ductwork, dust collectors, extraction fans etc) 20 * 1 Jul 2009 Fryers 10 * 1 Jul 2009 Granulators 12 * 1 Jul 2009 Laboratory assets: Generally 10 * 1 Jul 2009 Laboratory analysers 5 * 1 Jul 2009 Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2009 Ovens (including roasters and dryers) 10 * 1 Jul 2009 Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) 10 * 1 Jul 2009 Peanut oil crushing assets: Cookers 15 * 1 Jul 2009 Screw presses/expeller presses 13 * 1 Jul 2009 Quality control assets: Magnets and magnetic separators 7 * 1 Jul 2009 Metal detectors 10 * 1 Jul 2009 X-ray units 5 * 1 Jul 2009 Refrigeration units 20 * 1 Jul 2009 Sampling assets: Sample grinders and shellers 10 * 1 Jul 2009 Sieve tables and picking belt decks 20 * 1 Jul 2009 Moisture meters 5 * 1 Jul 2009 Scales 5 * 1 Jul 2009 Shellers 20 * 1 Jul 2009 Silos (metal) 30 * 1 Jul 2009 Sorting and sizing assets: Electronic/laser sorters (including colour sorters) 10 * 1 Jul 2009 Generally (including vibrating sieves, shaker decks and sizing shakers) 20 * 1 Jul 2009 Tipping units 20 * 1 Jul 2009 Transformers 40 * 1 Jul 2009 Tea processing assets: Bins (including receiving and refrigerated) 15 * 1 Jul 2012 Bin tippers 20 * 1 Jul 2012 Classifiers and shredders 20 * 1 Jul 2012 Dryers (including primary, secondary and final) 20 * 1 Jul 2012 Fermenters (oxidizers) 20 * 1 Jul 2012 Fibre extractors 20 * 1 Jul 2012 Laboratory assets: Generally 15 * 1 Jul 2012 Laboratory analysers 10 * 1 Jul 2012 Materials handling assets (including augers, belt conveyors, bucket elevators, vibratory conveyors, structures, gearboxes and motors) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers and roll wrapping machines) 15 * 1 Jul 2012 Packaging machines: Form fill and seal packaging machines 15 * 1 Jul 2012 Generally (including flat bottom, flat top and bottom, pillow shape and stand up packaging machines) 15 * 1 Jul 2012 Vacuum brick pack packaging machines 15 * 1 Jul 2012 Tea packaging assets generally (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, shrink wrappers and stretch wrappers etc) 15 * 1 Jul 2012 Pre dryers 20 * 1 Jul 2012 Rollers (including crush tear and curl (CTC), electrostatic, secondary and final) 20 * 1 Jul 2012 Rotovanes 20 * 1 Jul 2012 Support assets: Air compression assets (including air dryers, air receivers and compressors) 12 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Bulka bags 5 * 1 Jul 2012 Control system assets (including control cabinets and switchgear, instrumentation, programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Switchboards 20 * 1 Jul 2012 Vibratory screens 20 * 1 Jul 2012 Withering troughs (incorporating controls and sensors) 25 * 1 Jul 2012 Soft drink, cordial and syrup manufacturing (12110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and UV filters) 15 * 1 Jul 2009 Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400) Ice manufacturing assets (excluding dry ice manufacturing assets): Ammonia tank liquid receivers 20 * 1 Jul 2016 Compressors 12 * 1 Jul 2016 Condensers and cooling towers 10 * 1 Jul 2016 Ice cabinets: Display merchandisers 5 * 1 Jul 2016 Hydraulic lift trailers 10 * 1 Jul 2016 Mobile ice boxes 7 * 1 Jul 2016 Ice makers 25 * 1 Jul 2016 Support assets: Augers 20 * 1 Jul 2016 Bagging assets (including air compressors, baggers, sealers etc) 8 * 1 Jul 2016 Block pressers 10 * 1 Jul 2016 Conveyors (including elevators, conveyors and belts) 10 * 1 Jul 2016 Ice rake assemblies 8 * 1 Jul 2016 Ice storage bins, feed bins and rake bins 20 * 1 Jul 2016 Packaging assets: Filling and sealing assets: Capping machines 15 * 1 Jul 2009 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2009 Cooling and warming tunnels 10 * 1 Jul 2009 Filling machines (including bag in box fillers, cup fillers and aseptic fillers) 20 * 1 Jul 2009 Induction sealers 10 * 1 Jul 2009 Inspection machines 10 * 1 Jul 2009 Handling assets: Bottle and can rinsing machines 20 * 1 Jul 2009 Depalletisers 20 * 1 Jul 2009 Pallet binders 10 * 1 Jul 2009 Palletisers 20 * 1 Jul 2009 Strap cutting machines 10 * 1 Jul 2009 Stretch wrappers 15 * 1 Jul 2009 Packing assets: Carton packers 15 * 1 Jul 2009 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2009 Label applicators 7 * 1 Jul 2009 Labellers 15 * 1 Jul 2009 Multipack machines 10 * 1 Jul 2009 Shrink wrappers 15 * 1 Jul 2009 Tunnel pasteurisers 10 * 1 Jul 2009 Support assets: Additive dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Air compressors and receivers 20 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Carbonators (including controls, pumps and valves) 20 * 1 Jul 2009 Centrifuges 15 * 1 Jul 2009 Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009 Control system assets (excluding personal computers, but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2009 Conveyers 15 * 1 Jul 2009 Heat exchangers 15 * 1 Jul 2009 Laboratory equipment 10 * 1 Jul 2009 Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) 15 * 1 Jul 2009 Pipes 25 * 1 Jul 2009 Pumps 15 * 1 Jul 2009 Syrup preparation assets (including tanks) 15 * 1 Jul 2009 Valves 10 * 1 Jul 2009 Waste water treatment assets: Aerators 20 * 1 Jul 2009 Anaerobic bio gas system assets 25 * 1 Jul 2009 Blowers 20 * 1 Jul 2009 Clarifiers 20 * 1 Jul 2009 Digester/aeration tanks 25 * 1 Jul 2009 Reverse osmosis system assets 20 * 1 Jul 2009 Weighers 20 * 1 Jul 2009 Tanks: Hot water 25 * 1 Jul 2009 Liquid carbon dioxide (CO2) storage 20 * 1 Jul 2009 Storage: Chemical storage 20 * 1 Jul 2009 Generally 30 * 1 Jul 2009 Beer manufacturing (except non-alcoholic beer) (12120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beer filtration assets: Beer filters 20 * 1 Jul 2008 Filter media make up assets 20 * 1 Jul 2008 Mash filters 20 * 1 Jul 2008 Brewing assets: Grist hoppers 25 * 1 Jul 2008 Mash tuns 25 * 1 Jul 2008 Lauter tuns 25 * 1 Jul 2008 Spent grains transfer system assets 20 * 1 Jul 2008 Wort kettles 25 * 1 Jul 2008 Whirlpool vessels 25 * 1 Jul 2008 Cellaring assets: Carbonators (including controls, pumps and valves) 20 * 1 Jul 2008 Centrifuges 15 * 1 Jul 2008 De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Yeast filters/dryers 15 * 1 Jul 2008 Yeast propagators 20 * 1 Jul 2008 Malt handling and cleaning assets: Augers/conveyers and elevators 15 * 1 Jul 2008 Dust extractors 20 * 1 Jul 2008 Grain cleaning assets (including screeners, destoners and magnetic separators) 20 * 1 Jul 2008 Malt milling machines (including hammer and roller mills) 20 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighers 20 * 1 Jul 2008 Packaging assets: Bottle and can filling and sealing assets: Filling machines 20 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Bottle and can handling assets: Bottle and can rinsing machines 20 * 1 Jul 2008 Depalletisers 20 * 1 Jul 2008 Palletisers 20 * 1 Jul 2008 Bottle and can packing assets: Carton packers 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Labellers 15 * 1 Jul 2008 Multipack machines 10 * 1 Jul 2008 Outer date coders 7 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Tunnel pasteurisers 10 * 1 Jul 2008 Conveyers 15 * 1 Jul 2008 Keg line assets: Capping machines 15 * 1 Jul 2008 Coding machines 7 * 1 Jul 2008 External washing machines 20 * 1 Jul 2008 Internal washer and filler machines 20 * 1 Jul 2008 Kegs (stainless steel) 15 * 1 Jul 2013 Pasteurisers 20 * 1 Jul 2008 Support assets: Additive and hops dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Air compressors and receivers 20 * 1 Jul 2008 Boilers 20 * 1 Jul 2008 Carbon dioxide (CO2) recovery system assets: Gas collection and storage assets (including pipes bladders and tanks) 25 * 1 Jul 2008 Gas processing assets 20 * 1 Jul 2008 Vaporisation system assets 20 * 1 Jul 2008 Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control system assets (excluding personal computers) 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2008 Pipes 25 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Vapour condensers 15 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Anaerobic bio gas system assets 25 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Tanks: Beer fermentation and storage 30 * 1 Jul 2008 Chemical storage 20 * 1 Jul 2008 Cold service storage 25 * 1 Jul 2008 Condensate collection 25 * 1 Jul 2008 Hot service storage 25 * 1 Jul 2008 Liquid carbon dioxide (CO2) storage 20 * 1 Jul 2008 Trub 25 * 1 Jul 2008 Yeast storage 25 * 1 Jul 2008 Spirit manufacturing (12130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barrels, tanks and tuns: Barrels or casks (wooden): Capacity greater than 150 litres 10 * 1 Jul 2018 Capacity of 150 litres or less 4 * 1 Jul 2018 Fermenters, washbacks, vats and holding tanks 25 * 1 Jul 2018 Intermediate bulk containers (IBC) 8 * 1 Jul 2018 Mash tuns and lauter tuns 20 * 1 Jul 2018 Bottling assets: Bottle fillers: Automated (including bottle rinsers/washers, cappers, capsule applicators and foilers) 15 * 1 Jul 2018 Manual 7 * 1 Jul 2018 Labellers 10 * 1 Jul 2018 Printers and ink coders 8 * 1 Jul 2018 Distillation assets Laboratory and testing assets (including alcoholmeters, alcolyzers, density meters, gas chromatographs, Graham condensers, homogenisers, hydrometers, Inland Revenue condensers and sugar testers) 7 * 1 Jul 2018 Stainless steel stills (continuous/vacuum stills, marc stills producing grape spirit, neutral spirit or potable ethanol [incorporating analyser/stripping columns, purifier columns, rectifying columns, condensers and dephlegmators/reflux condensers and methanol/fusel oil isolators]) 25 * 1 Jul 2018 Stills generally (copper stills, pot stills, spirit stills and wash stills [incorporating botanical baskets, condensers, head tubes/necks, rectifiers, rectifying columns and still columns]) 15 * 1 Jul 2018 Support assets: Barrel racks: Steel 20 * 1 Jul 2018 Wooden 15 * 1 Jul 2018 CCTV, security and monitoring systems assets - see Table B Security and monitoring assets Chillers 15 * 1 Jul 2018 Floor scales (platform scales) 10 * 1 Jul 2018 Flow meters 10 * 1 Jul 2018 Furnaces, barley smokers, crispers and malt kilns 15 * 1 Jul 2018 Gristmills 15 * 1 Jul 2018 Heat exchangers (plate or tube) 15 * 1 Jul 2018 Programmable logic control (PLC) system assets - see Table B Control systems and control system assets Pumps (including macerating pumps) 7 * 1 Jul 2018 Water filters, reverse osmosis (RO) filters and water softeners 10 * 1 Jul 2018 Water heating assets: Boilers - see Table B Boilers Water heaters (including small steam boilers [up to 500KW]) 10 * 1 Jul 2018 Wine and other alcoholic beverage manufacturing (12140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barrel assets: Barrel racks 20 * 1 Jul 2008 Barrel washers 7 * 1 Jul 2008 Oak barrels 4 * 1 Jul 2008 Grape handling assets: Conveyors and elevators 15 * 1 Jul 2008 Crushers/destemmers 15 * 1 Jul 2008 Electronic scales (mobile) 10 * 1 Jul 2008 Grape bins (plastic) 5 * 1 Jul 2008 Grape receival hoppers 20 * 1 Jul 2008 Grape waste pits (concrete) 20 * 1 Jul 2008 Presses: Basket 20 * 1 Jul 2008 Continuous (screw) 15 * 1 Jul 2008 Pneumatic (airbag) 15 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Packaging assets: Bottle and cask filling, sealing and coding assets: Cap feed systems 15 * 1 Jul 2008 Cappers 15 * 1 Jul 2008 Carton packing machines 15 * 1 Jul 2008 Corkers 15 * 1 Jul 2008 Crown sealers (sparkling wine) 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Fillers 15 * 1 Jul 2008 Foilers 15 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Labellers 10 * 1 Jul 2008 Rinsers 15 * 1 Jul 2008 Handling and packing assets: Carton erectors/sealers/tapers 15 * 1 Jul 2008 Conveyors (loose bottle, carton and pallet) 15 * 1 Jul 2008 Depalletisers 15 * 1 Jul 2008 Outer date coders 5 * 1 Jul 2008 Palletisers 15 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Separation/filtration assets: Centrifuges 10 * 1 Jul 2008 Filtration units (incorporating housing and filters): Cross flow filter units 10 * 1 Jul 2008 Diatomaceous earth filter units (including earth make-up system) 10 * 1 Jul 2008 Lees filter units 10 * 1 Jul 2008 Membrane cartridge filter units (including lenticular) 10 * 1 Jul 2008 Plate and frame filter units 15 * 1 Jul 2008 Rotary drum vacuum filter units 15 * 1 Jul 2008 Sparkling wine equipment: Carbonation equipment 10 * 1 Jul 2008 Corking/wiring equipment 15 * 1 Jul 2008 Disgorging and dosing equipment 10 * 1 Jul 2008 Riddling equipment 15 * 1 Jul 2008 Support assets: Additive liquid dosing systems 10 * 1 Jul 2008 Air compressors 15 * 1 Jul 2008 Air receivers 20 * 1 Jul 2008 Boilers 15 * 1 Jul 2008 Cooling towers 15 * 1 Jul 2008 Electrical and Process control systems: Control cabinets, switchgear 10 * 1 Jul 2008 Programmed logic controllers (PLCs) 10 * 1 Jul 2008 Transformers 40 * 1 Jul 2008 Flow meters 10 * 1 Jul 2008 Grape/wine testing equipment: Grape must analyzers 10 * 1 Jul 2008 Laboratory - glassware 2 * 1 Jul 2008 Laboratory - other equipment 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Hoses 5 * 1 Jul 2008 Hot water systems 10 * 1 Jul 2008 Inert gas systems: Dry ice machines 10 * 1 Jul 2008 Gas storage pressure tanks 20 * 1 Jul 2008 Nitrogen generators 10 * 1 Jul 2008 Pipes and fittings: Mild steel 10 * 1 Jul 2008 Non-ferrous 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensors, evaporators and storage tanks) 15 * 1 Jul 2008 Reverse osmosis plant 10 * 1 Jul 2008 Waste water treatment assets: Aerators 10 * 1 Jul 2008 Blowers 10 * 1 Jul 2008 Clarifiers 10 * 1 Jul 2008 Digesters 10 * 1 Jul 2008 Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): Pressure tanks (for sparkling wine) 20 * 1 Jul 2008 Waste water storage/treatment tanks 15 * 1 Jul 2008 Water storage tanks 30 * 1 Jul 2008 Wine fermenters: Open 30 * 1 Jul 2008 Rotary 30 * 1 Jul 2008 Static 30 * 1 Jul 2008 Sweeping arm 30 * 1 Jul 2008 Wine storage tanks 30 * 1 Jul 2008 Tank accessories: Micro oxygenation systems 5 * 1 Jul 2008 Tank plungers 10 * 1 Jul 2008 Wool scouring (13110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Wool dumping machinery 13 ⅓ 1 Jan 2001 Wool and fleece scouring and carbonising assets: Baker 16 * 1 Jul 2017 Bale breaker (including wool feeder and wool opener) 15 * 1 Jul 2017 Crusher (including duster) 13 * 1 Jul 2017 Dryers: Used in carbonising 13 * 1 Jul 2017 Used in scouring 18 * 1 Jul 2017 Dust extraction plant 15 * 1 Jul 2017 Grease separators 15 * 1 Jul 2017 High density press 15 * 1 Jul 2017 Scour machine 15 * 1 Jul 2017 Waste treatment system 10 * 1 Jul 2017 Natural textile manufacturing (13120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cotton manufacturers' machinery: Conveyors 10 1 Jan 2001 Engines, gas 20 1 Jan 2001 Gas producer plant 13 ⅓ 1 Jan 2001 Gins 10 1 Jan 2001 Weaving machinery (silk and cotton) 13 ⅓ 1 Jan 2001 Leather tanning, fur dressing and leather product manufacturing (13200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tanners' plant: General plant 20 1 Jan 2001 Modern plant used in 'wet' process 13 ⅓ 1 Jan 2001 Textile floor covering manufacturing (13310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Carpet manufacturing assets: Accumulators 20 * 1 Jul 2017 Beamers (including warpers) 15 * 1 Jul 2017 Creels 20 * 1 Jul 2017 Cutting tables 15 * 1 Jul 2017 J Bins 20 * 1 Jul 2017 Lapping and mending frames 15 * 1 Jul 2017 Lapping trolleys 15 * 1 Jul 2017 Latex application assets 17 * 1 Jul 2017 Offline mending tables 15 * 1 Jul 2017 Ovens 20 * 1 Jul 2017 Pre-coat assets (including direct coat applicators and steamers) 15 * 1 Jul 2017 Re-wind machines 13 * 1 Jul 2017 Roll-up machines 15 * 1 Jul 2017 Sample binding assets (including binders and sewing machines) 15 * 1 Jul 2017 Sample cutting assets (including stamping presses) 15 * 1 Jul 2017 Shearers 20 * 1 Jul 2017 Stretchers (including pre-tenters) 15 * 1 Jul 2017 Tufters 15 * 1 Jul 2017 Rope, cordage and twine manufacturing (13320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Rope and twine manufacturers' plant 20 1 Jan 2001 Textile finishing and other textile product manufacturing (13340) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Flock manufacturing plant: Carding machines 13 ⅓ 1 Jan 2001 General plant 20 1 Jan 2001 Knitted product manufacturing (13400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Knitting machines 13 ⅓ 1 Jan 2001 Woollen manufacturers' machinery 16 ⅔ 1 Jan 2001 Clothing manufacturing (13510) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothing and millinery manufacturing plant: General plant 20 1 Jan 2001 Hat manufacturing plant and machinery 13 ⅓ 1 Jan 2001 Sewing machines 10 * 1 Jul 2014 Footwear manufacturing (13520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe-making machinery: Machinery and general plant 13 ⅓ 1 Jan 2001 Moulds for plastic heels 3 1 Jan 2001 Vulcanising moulds 5 1 Jan 2001 Log sawmilling and timber dressing (14110 to 14130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Saw milling equipment: Dry or planner mill plant: Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Tray sorters 15 * 1 Jan 2001 Green mill plant: Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001 Heating plant (includes storage bins/silos) 15 * 1 Jan 2001 Kiln drying plant: Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001 Timber drying kilns and reconditioners 15 * 1 Jan 2001 Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001 Sorter and trimming line plant: Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Vertical bin sorters 15 * 1 Jan 2001 Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets) 10 * 1 Jan 2001 Log, lumber and waste transfer equipment 15 * 1 Jan 2001 Log yard equipment: Fixed and mobile cranes 12 * 1 Jan 2001 Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001 Watering systems 15 * 1 Jan 2001 Miscellaneous plant: Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001 Moisture meters 3 * 1 Jan 2001 Saw and knife sharpening equipment 10 * 1 Jan 2001 Walkways 15 * 1 Jan 2001 Waste processing equipment: Bins - waste, chip and fuel 15 * 1 Jan 2001 Chippers, shakers/screens and hoggers 10 * 1 Jan 2001 Other wood product manufacturing (14910 to 14990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 Plywood and veneer manufacturing (14930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Debarking assets 15 * 1 Jan 2005 Dry clipping assets 25 * 1 Jan 2005 Glue mixing assets 25 * 1 Jan 2005 Heating unit assets 20 * 1 Jan 2005 Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders) 25 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses 25 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Sharpening assets 30 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Veneer composing, jointing and splicing assets 20 * 1 Jan 2005 Veneer dryers 25 * 1 Jan 2005 Veneer patching and grading assets 20 * 1 Jan 2005 Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut, and staylog lathe slicers, log chargers and reelers) 20 * 1 Jan 2005 Veneer reconditioning assets 25 * 1 Jan 2005 Veneer sorting assets 20 * 1 Jan 2005 Wet clipping assets 25 * 1 Jan 2005 Reconstituted wood product manufacturing (14940) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Board coolers 25 * 1 Jan 2005 Board curing assets 20 * 1 Jan 2005 Board storage assets 25 * 1 Jan 2005 Chipping, milling and flaking assets 15 * 1 Jan 2005 Debarking assets 15 * 1 Jan 2005 Driers 15 * 1 Jan 2005 Fibre sifters 15 * 1 Jan 2005 Flake and fibre storage assets 25 * 1 Jan 2005 Glue, resin and wax mixing and blending assets 15 * 1 Jan 2005 Heat plant and boiler assets 25 * 1 Jan 2005 Lamination assets 15 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Magnetic separators 25 * 1 Jan 2005 Mat forming and weighing assets (including pendistor) 20 * 1 Jan 2005 Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses (including pre-press, hot and cold presses) 25 * 1 Jan 2005 Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) 15 * 1 Jan 2005 Refiner assets 20 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Ventilation and dust extraction assets 15 * 1 Jan 2005 Woodchip screening and washing assets 15 * 1 Jan 2005 Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pulp and paper mill assets: Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) 15 * 1 Jan 2002 Box and carton making assets (including box converting assets and corrugators) 10 * 1 Jan 2002 Chemical preparation assets (including tanks and pipes used for chemical preparation) 10 * 1 Jan 2002 Electrical and instrumentation assets: Control systems 10 * 1 Jan 2002 Control valves 15 * 1 Jan 2002 Local indicators (pressure, level and temperature) 15 * 1 Jan 2002 Power plant assets (including switchgear, transformers and turbo generators) - see Table A Electricity supply (26110 to 26400) Sensors: Specialised 8 * 1 Jan 2002 Standard 15 * 1 Jan 2002 Paper machine assets: Dry end assets (including calenders, coaters and reelers) 15 * 1 Jan 2002 Dryers (including MG cylinder and yankee cylinder) 25 * 1 Jan 2002 Size press 15 * 1 Jan 2002 Wet end assets (including forming section, head box and press section) 10 * 1 Jan 2002 Pulp process assets: Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20 * 1 Jan 2002 Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Tanks 20 * 1 Jan 2002 Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10 * 1 Jan 2002 Paper stationery manufacturing (15230) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Stationers' manufacturing plant 13 ⅓ 1 Jan 2001 Sanitary paper product manufacturing (15240) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Finishing and converted paper product manufacturing assets: Generally (including machines for manufacturing disposable facial and toilet tissues, paper tablecloths, paper table napkins, interleaved and rolled paper towels) 15 * 1 Jul 2013 Rolled paper core manufacturing assets (including feeder racks, glue applicators and cutting carriages) 10 * 1 Jul 2013 Hygienic paper product manufacturing assets: Fluff preparation assets (including hammer mills, cutting machines, fluff forming drums, compacting rollers and carding machines) 13 * 1 Jul 2013 Generally (including machines for manufacturing disposable nappies, sanitary napkins, sanitary liners and tampons) 13 * 1 Jul 2013 Packaging assets: Cartoning assets (including bundlers, carton and case erectors, packing and closing machines) 10 * 1 Jul 2013 Coding and labelling machines 10 * 1 Jul 2013 Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) 10 * 1 Jul 2013 Stackers and baggers 10 * 1 Jul 2013 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2013 Support assets: Air compressors and air dryers 15 * 1 Jul 2013 Control system and monitoring assets (including programmable logic controllers (PLCs), variable speed drives (VSDs), instruments and sensors) 10 * 1 Jul 2013 Dust control assets (including ductwork, dust collectors, scrubbers and fans) 15 * 1 Jul 2013 Laboratory assets (including quality control and material testing assets) 10 * 1 Jul 2013 Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) 15 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Storage assets (including bins and trolleys) 10 * 1 Jul 2013 Printing (16110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) 5 * 1 Jan 2006 Flexographic printing assets: Ancillary assets: Anilox roll cleaning machines 15 * 1 Jul 2006 Anilox trolley tugs 10 * 1 Jul 2006 Ink dispensing systems 10 * 1 Jul 2006 Sleeve mounting machines 10 * 1 Jul 2006 Sleeves 2 * 1 Jul 2006 Printing assets: Die cutters, flexo/folder/gluers (see Table A Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290), box and carton making assets) Presses (including mid web, narrow web, very wide web and wide web flexographic presses) 12 ½ * 1 Jul 2006 Newspaper printing assets: Ancillary assets: Automated guided vehicles (AGVs) (including laser guided vehicles and track mounted automated vehicles) 10 * 1 Jan 2007 Gripper conveyor systems (incorporating drive chains, grippers and tracks) 15 * 1 Jan 2007 Ink pumps (mechanical) 6 * 1 Jan 2007 Buffering/print line storage assets: Storage devices (including discs, rolls, spools and associated mountings) 15 * 1 Jan 2007 Unwinders and winders (including single, double and triple stations and buffer docking stations) 15 * 1 Jan 2007 Newspaper wrapping machines - see Table A Other store-based retailing (42110 to 42799) Offset lithography printing presses: Hybrid heatset and non-heatset webfed offset presses (incorporating integrated control systems, dryers and other peripheral equipment) 15 * 1 Jan 2007 Non-heatset (coldset) webfed offset presses (incorporating integrated control systems, folders, pasters, reelstands and other peripheral equipment) 15 * 1 Jan 2007 Reel processing, storage and transport assets: Conveyors 12 ½ * 1 Jan 2007 Racks 20 * 1 Jan 2007 Reel trolleys (incorporating controls and drive chains) 15 * 1 Jan 2007 Shredders 15 * 1 Jan 2007 Stripping machines 15 * 1 Jan 2007 Offset lithography printing presses used in commercial printing generally: Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment) 15 * 1 Jan 2006 Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) 12 ½ * 1 Jan 2006 Post-press (finishing) trade services assets - see Table A Printing support services (16120) Pre-press trade services assets - see Table A Printing support services (16120) Quality control assets: Automatic web inspection systems 6 * 1 Jul 2006 Gas Chromatograph (GC) testers 8 * 1 Jul 2006 Others (including densitometers, plate readers and spectrophotometers) 5 * 1 Jul 2006 Screen printing assets: Ancillary assets: Dryers (including conventional air dryers, flash curers and UV dryers) 12 ½ * 1 Jan 2006 Drying racks 20 * 1 Jan 2006 Emulsion coaters 10 * 1 Jan 2006 Exposure lights 5 * 1 Jul 2006 Screen frames 10 * 1 Jan 2006 Sign cutting machines 5 * 1 Jan 2006 Squeegee cutters 10 * 1 Jan 2006 Vacuum frames 20 * 1 Jan 2006 Press assets: Heat presses used in sublimation finishing 25 * 1 Jan 2006 Pen and pad print machines 20 * 1 Jan 2006 Screen printing presses: Automatic presses (including in-line multicolour presses) 15 * 1 Jan 2006 Cylinder presses 15 * 1 Jan 2006 Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses) 20 * 1 Jan 2006 Screen reclamation assets: Screen cleaning bays 10 * 1 Jan 2006 Screen washers (automatic) 6 * 1 Jan 2006 Water blasters 4 * 1 Jan 2006 Support assets: Afterburners 10 * 1 Jan 2006 Dust/waste extraction systems: Compactors 12 ½ * 1 Jan 2007 Ducting 15 * 1 Jan 2007 Vacuum pumps 6 * 1 Jan 2007 Printing support services (16120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Post-press (finishing) trade services assets: Addressing and mailing assets: Combination addressing, folding and gluing mailing units 10 * 1 Jan 2006 Inkjet addressing printers 5 * 1 Jan 2006 Bagging and wrapping machines (including palletisers) 10 * 1 Jan 2006 Banding and tying machines 12 ½ * 1 Jan 2006 Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders) 5 * 1 Jan 2006 Binding assets: Binding lines (including case binding lines and perfect binding lines) 15 * 1 Jan 2006 Perfect binders - standalone 10 * 1 Jan 2006 Stitchers: Generally (including drum stitchers, saddle stitching lines and side stitchers) 12 ½ * 1 Jan 2006 Saddle stitchers - standalone (bookletmakers) 7 ½ * 1 Jan 2006 Casemakers 10 * 1 Jan 2006 Collators 15 * 1 Jan 2006 Die cutters 15 * 1 Jan 2006 Drilling units 10 * 1 Jan 2006 Foil stamping machines 10 * 1 Jan 2006 Folders 12 ½ * 1 Jan 2006 Guillotines and ancillary assets (including joggers, stackers and transomats) 15 * 1 Jan 2006 Laminators 10 * 1 Jan 2006 Mail inserters 5 * 1 Jan 2006 Newspaper mailroom assets: Bundle conveying and sorting systems (including bundle sorting and barcode reading stations and bundle conveyors) 12 ½ * 1 Jan 2007 Inserters and inserting systems (incorporating feeders and feeder chains) 10 * 1 Jan 2007 Stackers 15 * 1 Jan 2007 Trimmers (including rotary and scissor action trimmers) 15 * 1 Jan 2007 Perforators 10 * 1 Jan 2006 Sewing machines 15 * 1 Jan 2006 Three knife trimmers 15 * 1 Jan 2006 Pre-press trade services assets: Conventional flexographic plate making assets (including combination units, dryers, post exposure units, UV light exposure units and washout units) 7 * 1 Jan 2006 Film and plate processors 6 * 1 Jan 2006 Film projection camera systems (including backing board and processing assets) 10 * 1 Jan 2006 Platesetters: Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct- to-plate flexographic platesetters (Computer digital imagers) 5 * 1 Jan 2006 Film image platesetters (imagesetters) 7 * 1 Jan 2006 Plate punch benders: Automatic (optical) 5 * 1 Jan 2007 Manual 10 * 1 Jan 2007 Plotters 5 * 1 Jan 2006 Proofers: Analogue film or photographic proofers 7 * 1 Jan 2006 Digital and ink-jet proofers 5 * 1 Jan 2006 Scanners: Drum 10 * 1 Jan 2006 Flatbed 5 * 1 Jan 2006 Petroleum refining (17010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery - see Table A Oil and gas extraction (07000) Oil refinery assets: Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping 15 * 1 Jul 2002 Assets used in sulphur recovery: Generally 15 * 1 Jul 2002 Sulphur pits 10 * 1 Jul 2002 Assets used in other processes: Air compressors 30 * 1 Jul 2002 Catalyst regenerators 20 * 1 Jul 2002 Chemical injection systems 5 * 1 Jul 2002 Coke drums 20 * 1 Jul 2002 Distillation columns 30 * 1 Jul 2002 Drums: Generally 20 * 1 Jul 2002 Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15 * 1 Jul 2002 Electric desalters 25 * 1 Jul 2002 Expansion turbines 25 * 1 Jul 2002 Fans/blowers 30 * 1 Jul 2002 Filters/coalescers: Generally 25 * 1 Jul 2002 Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation 20 * 1 Jul 2002 Flare stacks 25 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Fractionating columns 30 * 1 Jul 2002 Furnaces: Generally 25 * 1 Jul 2002 Used in continuous coking, delayed coking or visbreaking 20 * 1 Jul 2002 Gas absorbers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Gas adsorbers 25 * 1 Jul 2002 Heat exchangers: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Jet ejectors 20 * 1 Jul 2002 Liquid extraction columns: Generally 25 * 1 Jul 2002 Used in amine treating 20 * 1 Jul 2002 Piping 30 * 1 Jul 2002 Process gas compressors 30 * 1 Jul 2002 Pumps: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Reactors 25 * 1 Jul 2002 Rotary filters 20 * 1 Jul 2002 Scrubbers 25 * 1 Jul 2002 Side stream strippers 25 * 1 Jul 2002 Storage tanks: Generally 25 * 1 Jul 2002 Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20 * 1 Jul 2002 Strippers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Bunds (other than formed with earth) 100 1 Jan 2001 Control systems assets (excluding computers) 10 * 1 Jul 2002 Effluent separators (concrete) 40 1 Jan 2001 Laboratory equipment 20 1 Jan 2001 Industrial gas manufacturing (18110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Industrial gas - general manufacturing assets: Air and gas cooling and heating assets: Heat exchangers 15 * 1 Jul 2011 Moisture condensers 20 * 1 Jul 2011 Quench drums 20 * 1 Jul 2011 Refrigeration units 20 * 1 Jul 2011 Air and gas purification assets: Adsorption systems 25 * 1 Jul 2011 Gas scrubbers 20 * 1 Jul 2011 Reactors 25 * 1 Jul 2011 Compressors 25 * 1 Jul 2011 Gas buffer and surge tanks 25 * 1 Jul 2011 Silencers/mufflers 20 * 1 Jul 2011 Industrial gas - manufacturing assets for specific gases: Acetylene manufacturing assets (carbide process): Acetylene compressors 25 * 1 Jul 2011 Acetylene generators (incorporating hoppers) 30 * 1 Jul 2011 Acetylene purification assets (including cooling condensers, driers, purifier vessels and scrubbers) 20 * 1 Jul 2011 Calcium hydroxide settling ponds and tanks 20 * 1 Jul 2011 Carbide handling assets (including carry skips, drum conveyor system and drum opening, lifting and tipping apparatus) 12 * 1 Jul 2011 Dust collection systems 20 * 1 Jul 2011 Flashback arrestors 10 * 1 Jul 2011 Ammonia manufacturing assets - see Table A Basic inorganic chemical manufacturing (18130) Argon, nitrogen and oxygen manufacturing assets (cryogenic process): Air filtering units for process air (incorporating housing and filters) 20 * 1 Jul 2011 Cold boxes (incorporating distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Evaporative coolers (nitrogen cooled) and spray coolers 20 * 1 Jul 2011 Nitrogen liquefiers (incorporating, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Carbon dioxide (CO2) manufacturing assets: Amine based absorption/desorption systems 20 * 1 Jul 2011 Liquefaction assets (including condensers, condensate receivers and separators) 25 * 1 Jul 2011 Dry ice manufacturing assets: Dry ice cutting machines 10 * 1 Jul 2011 Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines) 10 * 1 Jul 2011 Dry ice presses 20 * 1 Jul 2011 Dry ice shipping boxes 10 * 1 Jul 2011 Extraction fans for waste carbon dioxide (CO2) 10 * 1 Jul 2011 Pelletisers 15 * 1 Jul 2011 Helium manufacturing assets: Helium liquefiers (incorporating cryogenic adsorbers, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Hydrogen manufacturing assets: Gasifiers and steam reformer furnaces 25 * 1 Jul 2011 Industrial gas distribution assets: Compressor assets: Air receivers 20 * 1 Jul 2011 Compressors (including those for helium gas, industrial air and medical air) 15 * 1 Jul 2011 Cylinder filling assets: Cylinder filling station assets: High pressure hoses 10 * 1 Jul 2011 Manifolds and piping (incorporating flashback arrestors): Acetylene gas 10 * 1 Jul 2011 Other gases 20 * 1 Jul 2011 Water cooling system for acetylene cylinders (incorporating piping and spray nozzles) 20 * 1 Jul 2011 Cylinder frames (incorporating manifolds and piping) 15 * 1 Jul 2011 Cylinders: Gas cylinders 30 * 1 Jul 2011 Liquid gas cylinders: Flasks 7 * 1 Jul 2011 Other liquid gas cylinders 15 * 1 Jul 2011 Cylinder valves 10 * 1 Jul 2011 Cylinder handling assets: Baskets, crates, and pallets 12 * 1 Jul 2011 Tippers and trolleys 10 * 1 Jul 2011 Cylinder preparation assets: Boilers 10 * 1 Jul 2011 Cylinder brushing machines 10 * 1 Jul 2011 Cylinder drying cabinets (incorporating heaters and fans) 15 * 1 Jul 2011 Cylinder inspection lights 10 * 1 Jul 2011 Cylinder spray booths 15 * 1 Jul 2011 Cylinder stamping machines 10 * 1 Jul 2011 Cylinder testing machines 10 * 1 Jul 2011 Cylinder valving machines (incorporating safety enclosures) 15 * 1 Jul 2011 Tank truck assets: Gas storage tanks 20 * 1 Jul 2011 Hoses 5 * 1 Jul 2011 Metering systems 7 * 1 Jul 2011 Pipes and valves 10 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanker filling station assets: Breakaway couplings 12 * 1 Jul 2011 Framework, manifolds and piping 20 * 1 Jul 2011 Tanker filling hoses 10 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Vapourisers 20 * 1 Jul 2011 Support and other assets: Air drying systems for industrial and instrument air 15 * 1 Jul 2011 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs) and variable speed drives (VSDs) 10 * 1 Jul 2011 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2011 Cooling towers: Field erected 20 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Customer installations assets: Adsorption based nitrogen and oxygen generation systems (skid type) assets: Membrane systems 10 * 1 Jul 2011 Pressure swing adsorption (PSA) systems 12 * 1 Jul 2011 Vacuum swing adsorption (VSA) systems 15 * 1 Jul 2011 Blowers and compressors 15 * 1 Jul 2011 Freezers (including batch freezers, freeze tunnels, and tumble freezers) 15 * 1 Jul 2011 Gas supply metering, monitoring and control systems (incorporating meters, telemetry assets, sensors, transmitters and supply switching devices) 4 * 1 Jul 2011 Gas analysis assets: Chromatographs 15 * 1 Jul 2011 Other analysers 10 * 1 Jul 2011 Gas storage assets: Liquid carbon dioxide (CO2) storage assets: Tanks 30 * 1 Jul 2011 Tank refrigeration units 10 * 1 Jul 2011 Vacuum insulated tanks 30 * 1 Jul 2011 Piping assets: Flow meters 10 * 1 Jul 2011 Pipes: Carbon steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Pipelines 30 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Platform scales 20 * 1 Jul 2011 Pumps: Cryogenic pumps 15 * 1 Jul 2011 Liquid carbon dioxide (CO2) pumps 15 * 1 Jul 2011 Other pumps 15 * 1 Jul 2011 Safety assets: Fire control and alarm assets (see Table B) Gas leakage monitors: Fixed 10 * 1 Jul 2011 Portable 4 * 1 Jul 2011 Basic organic chemical manufacturing (18120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Ethanol manufacturing assets: Cooking assets: Filters and strainers 15 * 1 Jul 2012 Flash tanks 20 * 1 Jul 2012 Jet cookers 10 * 1 Jul 2012 Liquefaction tanks (including cook tubes and slurry tanks) 20 * 1 Jul 2012 Meal mixers 15 * 1 Jul 2012 Distillation and purification assets: Distillation columns 25 * 1 Jul 2012 Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) 25 * 1 Jul 2012 Reboilers 20 * 1 Jul 2012 Side stream strippers 20 * 1 Jul 2012 Feedstock handling and storage assets: Grain assets: Cleaning assets (including magnetic separators, screeners and sieves) 20 * 1 Jul 2012 Conveyor belt weighers 15 * 1 Jul 2012 Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) 15 * 1 Jul 2012 Hoppers (including weigh hoppers) 25 * 1 Jul 2012 Milling machines (including hammer and roller mills) 20 * 1 Jul 2012 Silo aerators 15 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Starch tanks 25 * 1 Jul 2012 Molasses assets: Dam covers 12 * 1 Jul 2012 Dam liners 20 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Receival station control systems 10 * 1 Jul 2012 Receival troughs (incorporating protective cladding, rails and roofing) 40 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Fermentation assets: Chillers 20 * 1 Jul 2012 Fermentation tanks 30 * 1 Jul 2012 Scrubbers 20 * 1 Jul 2012 Yeast propagation vessels 20 * 1 Jul 2012 Yeast recovery assets (molasses feedstock): Centrifugal separators 20 * 1 Jul 2012 Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) 20 * 1 Jul 2012 Hoppers, mixing tanks and storage tanks 25 * 1 Jul 2012 Stillage assets: Distillers grain assets: Centrifugal decanters 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) 20 * 1 Jul 2012 Evaporators 25 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Rotary drum dryers 20 * 1 Jul 2012 Stillage and syrup tanks 25 * 1 Jul 2012 Dunder and stillage assets (molasses feedstock): Conveyors and hoppers for fertiliser additives 15 * 1 Jul 2012 Dam covers 12 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Tanks (including fertiliser additive mixing and buffer tanks) 20 * 1 Jul 2012 Support and other assets: Additive dosing systems (including pipes, pumps and tanks): Plastic 5 * 1 Jul 2012 Other 20 * 1 Jul 2012 Air compression assets: Air compressors 15 * 1 Jul 2012 Air drying and filtering systems 12 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Blowers and fans 20 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2012 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2012 Cooling towers 20 * 1 Jul 2012 Dust collection systems (including baghouses, cyclones and other dust collection assets) 20 * 1 Jul 2012 Heat exchangers (excluding column reboilers) 15 * 1 Jul 2012 Laboratory assets: Analysers 10 * 1 Jul 2012 Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) 10 * 1 Jul 2012 Piping assets: Flow meters 10 * 1 Jul 2012 Pipes 25 * 1 Jul 2012 Valves 10 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Safety assets: Fire control and alarm assets - see Table B Gas detectors: Fixed 10 * 1 Jul 2012 Portable 4 * 1 Jul 2012 Tanker filling assets: Automated dispensing systems 10 * 1 Jul 2012 Automatic tank gauges 10 * 1 Jul 2012 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 Hoses 2 * 1 Jul 2012 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2012 Meters and metering systems 7 * 1 Jul 2012 Overfill protection systems 10 * 1 Jul 2012 Tanks: Chemical tanks (including clean-in-place (CIP) tanks): Plastic 15 * 1 Jul 2012 Other 20 * 1 Jul 2012 Ethanol and petroleum tanks: Stainless steel 30 * 1 Jul 2012 Other 25 * 1 Jul 2012 Water tanks (including condensate collection tanks) 25 * 1 Jul 2012 Vapour condensers 20 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding effluent pond covers) 25 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Effluent channels and ponds 40 * 1 Jul 2012 Pond covers 12 * 1 Jul 2012 Pond liners 20 * 1 Jul 2012 Water filtration assets (including ion exchange assets and reverse osmosis assets) 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Basic inorganic chemical manufacturing (18130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ammonia manufacturing assets: Air and gas reforming and separation assets: Adsorption systems (including pressure and thermal swing) 25 * 1 Jul 2013 Carbon dioxide (CO2) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 Cryogenic separation process assets: Air cooling and drying assets (excluding adsorption systems shown above) 20 * 1 Jul 2013 Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2013 Desulphurisers 25 * 1 Jul 2013 Methanators 25 * 1 Jul 2013 Pre-heaters (for air and gas feedstock) 25 * 1 Jul 2013 Pre-reformers 25 * 1 Jul 2013 Primary reformers 20 * 1 Jul 2013 Secondary reformers 25 * 1 Jul 2013 Shift converters (high and low temperature) 25 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating filters and housing filters) 25 * 1 Jul 2013 Blowers and compressors (incorporating drives) 25 * 1 Jul 2013 Conversion and liquefaction assets: Ammonia converters 25 * 1 Jul 2013 Chillers, condensers, flash drums, receivers and separators 25 * 1 Jul 2013 Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) 25 * 1 Jul 2013 Distribution, handling and storage assets: Ammonia bullet tanks (including storage and surge tanks) 30 * 1 Jul 2013 Ammonia deluge and vapour suppression systems 30 * 1 Jul 2013 Ammonia pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Ammonia pumps 15 * 1 Jul 2013 Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) 20 * 1 Jul 2013 Ammonia storage tanks 30 * 1 Jul 2013 Ammonia vapour scrubber systems 25 * 1 Jul 2013 ISOtainers and portable tanks 15 * 1 Jul 2013 Loading arm systems - marine 25 * 1 Jul 2013 Rail and road tank filling assets: Breakaway couplings 10 * 1 Jul 2013 Filling hoses 10 * 1 Jul 2013 Loading arm systems 10 * 1 Jul 2013 Gas pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Heat exchangers: Process gas 20 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Support assets: Air compression assets (for industrial air and instrument air): Air compressors (incorporating air drying and filtering assets) 15 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Blowers and fans (generally) 20 * 1 Jul 2013 Boiler assets: Boilers 25 * 1 Jul 2013 Deaerators 25 * 1 Jul 2013 Economisers 25 * 1 Jul 2013 Steam drums 25 * 1 Jul 2013 Chemical storage tanks: Polyethylene (PE) 12 * 1 Jul 2013 Other 20 * 1 Jul 2013 Control system assets: Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2013 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2013 Cooling towers 20 * 1 Jul 2013 Electricity supply assets: Emergency supply assets - see Table B Power supply assets, emergency or standby Steam turbine generators 25 * 1 Jul 2013 Other electricity supply assets - see Table A Electricity supply (26110 to 26400) Emission control assets: Flare tips 10 * 1 Jul 2013 Silencers 20 * 1 Jul 2013 Stacks (exhaust, vent and flare) 20 * 1 Jul 2013 Fire control and alarm systems: Fire fighting systems (incorporating hose boxes, hydrants and ring mains) 30 * 1 Jul 2013 Other fire control and alarm assets - see Table B Fire control and alarm assets Gas detectors: Fixed 10 * 1 Jul 2013 Portable 4 * 1 Jul 2013 Heat exchangers (not specified elsewhere) 20 * 1 Jul 2013 Laboratory assets: Analysers 10 * 1 Jul 2013 Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) 10 * 1 Jul 2013 Overhead cranes 25 * 1 Jul 2013 Piping assets: Flow meters 10 * 1 Jul 2013 Pipes and fittings 25 * 1 Jul 2013 Valves 10 * 1 Jul 2013 Pumps: Boiler feedwater and cooling water pumps 20 * 1 Jul 2013 Dosing pumps 5 * 1 Jul 2013 Other pumps (not specified elsewhere) 15 * 1 Jul 2013 Safety showers and eye wash stations 20 * 1 Jul 2013 Water storage and treatment assets: Clarifiers and settling tanks 20 * 1 Jul 2013 Dam and pond liners 20 * 1 Jul 2013 Dams and effluent ponds 40 * 1 Jul 2013 Ion exchange systems 20 * 1 Jul 2013 Reverse osmosis systems 15 * 1 Jul 2013 Water storage tanks: Polyethylene (PE) 15 * 1 Jul 2013 Other 25 * 1 Jul 2013 Weighbridges 20 * 1 Jul 2013 Ammonium nitrate manufacturing assets: Ammonia handling and storage assets - see above in Ammonia manufacturing assets, distribution, handling and storage assets Ammonium nitrate prill manufacturing assets: Coating, cooling, drying and screening assets: Bulk flow coolers 20 * 1 Jul 2013 Chilling systems (incorporating chillers, ducting and piping) 20 * 1 Jul 2013 Coating product tanks 25 * 1 Jul 2013 Fluid bed coolers 20 * 1 Jul 2013 Rotary drum machines (including coaters, coolers, driers and granulators) 20 * 1 Jul 2013 Screeners 20 * 1 Jul 2013 Distribution, handling and storage assets: Bagging machines 15 * 1 Jul 2013 Conveyor belt weighers 15 * 1 Jul 2013 Conveyors and elevators 15 * 1 Jul 2013 Load out bins/silos 25 * 1 Jul 2013 Reclaim hoppers 20 * 1 Jul 2013 Scales 15 * 1 Jul 2013 Prill tower blowers and fans 20 * 1 Jul 2013 Prill towers (incorporating head tanks and lifts) 25 * 1 Jul 2013 Scrubber systems (incorporating ducting, fans, scrubbers and tanks) 20 * 1 Jul 2013 Ammonia nitrate solution manufacturing assets: Evaporation assets: Condensate tanks, flash drums and separators 20 * 1 Jul 2013 Evaporators 20 * 1 Jul 2013 Neutralisers 25 * 1 Jul 2013 Pipe reactors (titanium) 3 * 1 Jul 2013 Remelt and solution storage tanks (incorporating heating coils and stirrers) 25 * 1 Jul 2013 Solution filters 20 * 1 Jul 2013 Solution pumps 15 * 1 Jul 2013 Nitric acid manufacturing assets: Ammonia liquid filtering vessels (incorporating filters) 25 * 1 Jul 2013 Ammonia vapour filtering vessels (incorporating filters) 20 * 1 Jul 2013 Ammonia/air mixers 20 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating housing and filters) 25 * 1 Jul 2013 Compressors (incorporating drives) 25 * 1 Jul 2013 Tail gas expanders 25 * 1 Jul 2013 Conversion and absorption assets: Absorber columns (including bleachers) 25 * 1 Jul 2013 Catalyst filters 25 * 1 Jul 2013 Converters 25 * 1 Jul 2013 Cooler condensers: Zirconium 25 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid heaters: Zirconium 20 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid pumps 15 * 1 Jul 2013 Nitrous oxide (NOx) abaters 25 * 1 Jul 2013 Weak acid tanks 30 * 1 Jul 2013 Heat exchangers: Air coolers and heaters 25 * 1 Jul 2013 Ammonia vapourisers 20 * 1 Jul 2013 Gas coolers and heaters 20 * 1 Jul 2013 Superheaters 15 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Nitric acid storage assets: Scrubbers 20 * 1 Jul 2013 Tanks 25 * 1 Jul 2013 Support assets - see above in Ammonia manufacturing assets, support assets Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 Fertiliser manufacturing (18310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic inorganic chemical manufacturing (18130)) 20 1 Jan 2001 Human pharmaceutical and medicinal product manufacturing (18410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets: Bench top autoclaves 5 * 1 Jan 2004 Incubators 6 * 1 Jan 2004 Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers) 5 * 1 Jan 2004 Particle sizers 5 * 1 Jan 2004 Packaging assets: Accumulators 10 * 1 Jan 2004 Batch, barcode, label, and volume readers 10 * 1 Jan 2004 Blister pack packaging machines 10 * 1 Jan 2004 Blow-fill-seal (BFS) machines 12 * 1 Jan 2004 Bottle and vial inverters and blowers 10 * 1 Jan 2004 Bottle and vial unscramblers 10 * 1 Jan 2004 Bundlers and bundle packing machines 10 * 1 Jan 2004 Cappers and sealers (including tamper proof sealers) 10 * 1 Jan 2004 Cartoners 10 * 1 Jan 2004 Check weighers 10 * 1 Jan 2004 Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers) 12 * 1 Jan 2004 Desiccant and cotton wool depositors/inserters 10 * 1 Jan 2004 Dropper and leaflet inserters 10 * 1 Jan 2004 Flaming stations 10 * 1 Jan 2004 Flow wrappers and shrink wrappers 10 * 1 Jan 2004 Ink jet batch label printers 7 * 1 Jan 2004 Labelling machines 10 * 1 Jan 2004 Palletisers 10 * 1 Jan 2004 Pinhole inspectors 10 * 1 Jan 2004 Robotic pick and place packaging machines 10 * 1 Jan 2004 Sleevers 10 * 1 Jan 2004 Tablet/capsule fillers, feeders and counters 10 * 1 Jan 2004 Production assets: Autoclaves (for terminal sterilisation) 10 * 1 Jan 2004 Drying ovens 10 * 1 Jan 2004 Encapsulators 10 * 1 Jan 2004 Fluid bed dryers 12 * 1 Jan 2004 Granulators and mixer/granulators 12 * 1 Jan 2004 Homogenisers 7 * 1 Jan 2004 Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production 10 * 1 Jan 2004 Metal detectors 10 * 1 Jan 2004 Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) 10 * 1 Jan 2004 Sizing mills 10 * 1 Jan 2004 Tablet and capsule coating machines, coating drums and coating pans 12 * 1 Jan 2004 Tablet dedusters 10 * 1 Jan 2004 Tablet presses 10 * 1 Jan 2004 Vibrating sieves 10 * 1 Jan 2004 Raw material storage and dispensing assets: Demountable strong rooms 20 * 1 Jan 2004 Dispensing booths and associated air filtration systems 10 * 1 Jan 2004 Laminar flow benches and biohazard cabinets 8 * 1 Jan 2004 Safes 20 * 1 Jan 2004 Weighing scales 10 * 1 Jan 2004 Scientific medical and pharmaceutical research assets - see Table A Scientific research services (69100) Services: Air filtration systems 10 * 1 Jan 2004 Water purification plant 10 * 1 Jan 2004 Cleaning compound manufacturing (18510) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe polish manufacturing plant 13 ⅓ 1 Jan 2001 Explosive manufacturing (18920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Explosives manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic inorganic chemical manufacturing (18130)) 13 ⅓ 1 Jan 2001 Other basic chemical product manufacturing n.e.c. (18990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Polymer film and sheet packaging material manufacturing (19110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Extrusion assets: Extruder dies 15 * 1 Jul 2014 Extruders and co-extruders (incorporating barrels, screws, towers and treatment units, but excluding dies) 20 * 1 Jul 2014 Heat exchangers 15 * 1 Jul 2014 Laminating machines 20 * 1 Jul 2014 Packaging assets: Labelling machines 7 * 1 Jul 2014 Palletisers 12 * 1 Jul 2014 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2014 Pouch and bag making machines 10 * 1 Jul 2014 Printing assets - see Table A Printing (16110) Racking machines 25 * 1 Jul 2014 Recycling machines 10 * 1 Jul 2014 Resin preparation assets (including hoppers mixers/blenders and weigh batchers) 15 * 1 Jul 2014 Slitting machines and perforation units 15 * 1 Jul 2014 Support assets: Air compressors and receivers 15 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Control system assets (including control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs)) 10 * 1 Jul 2014 Jib cranes 15 * 1 Jul 2014 Laboratory assets: Generally 15 * 1 Jul 2014 Laboratory analysers 10 * 1 Jul 2014 Silos 25 * 1 Jul 2014 Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) 10 * 1 Jul 2014 Rigid and semi-rigid polymer product manufacturing (19120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Agglomerators, shredders, granulators and grinders 10 * 1 Jul 2016 Air compressor systems (incorporating compressor, drier and receiver) - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Annealing ovens 25 * 1 Jul 2016 Bagging and de-bagging machines 15 * 1 Jul 2016 Bandsaws 10 * 1 Jul 2016 Bending machines 10 * 1 Jul 2016 Bins 10 * 1 Jul 2016 Blow moulding machines 13 * 1 Jul 2016 Boilers - see Table B Boilers Chilled water plant (incorporating chiller, pipes, pumps etc) 12 * 1 Jul 2016 Control system assets - see Table B Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) Conveyor systems (including framework) 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Die carts 15 * 1 Jul 2016 Driers (pellet or resin) 10 * 1 Jul 2016 Drop testers and strength testers 16 * 1 Jul 2016 Extruder dies: Foamed polyethylene (PE) or extruded polystyrene extruder dies 10 * 1 Jul 2016 Generally 12 * 1 Jul 2016 Extruders: Foamed polyethylene (PE) or extruded polystyrene extruders 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Flange makers (pipes) and belling machines 10 * 1 Jul 2016 Forklifts - see Table B Forklifts Granule transfer assets (including feeders, loaders, and vacuum transfer systems) 10 * 1 Jul 2016 Heat exchangers 15 * 1 Jul 2016 Hydraulic power packs 12 * 1 Jul 2016 Hydraulic presses 10 * 1 Jul 2016 Injection moulding machines (incorporating hydraulic power packs but excluding moulds): Expanded polystyrene and expanded polypropylene moulding machines 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Laboratory assets: Generally 15 * 1 Jul 2016 Laboratory analysers 10 * 1 Jul 2016 Lifting platforms (including scissor lifts) 15 * 1 Jul 2016 Moulds: Expanded polystyrene and expanded polypropylene moulds 4 * 1 Jul 2016 Generally 8 * 1 Jul 2016 Mould heaters, die heaters and coolers 10 * 1 Jul 2016 Offset rollers, hot stamping machines, ink jet coders and printers and indent printers 5 * 1 Jul 2016 Overhead gantry cranes - see Table B Cranes (gantry and overhead) Palletisers - see Table B Packaging assets, palletisers and depalletisers Pipe cutters 10 * 1 Jul 2016 Pipe winders 12 * 1 Jul 2016 Pits 15 * 1 Jul 2016 Plastic welders 9 * 1 Jul 2016 Polystyrene pre-expanders 10 * 1 Jul 2016 Pullers/haul-offs/haul-throughs/Caterpillar pullers 10 * 1 Jul 2016 Pumps (including hydraulic, water and vacuum) 8 * 1 Jul 2016 Punch machines 5 * 1 Jul 2016 Racking 20 * 1 Jul 2016 Rainwater collection systems (incorporating pipes, tanks, and pumps) 15 * 1 Jul 2016 Resin preparation assets (including hoppers, mixers/blenders, and batch weighing) 15 * 1 Jul 2016 Robot control pendants 5 * 1 Jul 2016 Robots - see Table B Robots (industrial) Safety fencing 15 * 1 Jul 2016 Screen changers 12 * 1 Jul 2016 Silos: Bag silos for expanded polystyrene beads 10 * 1 Jul 2016 Generally - see Table B Silos Splitting/skiving machines 9 * 1 Jul 2016 Transformers 20 * 1 Jul 2016 Trimming machines 12 * 1 Jul 2016 Water baths/tanks, spray tanks, vacuum cooling 15 * 1 Jul 2016 Water tanks 15 * 1 Jul 2016 Adhesive manufacturing (19150) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Paint and coatings manufacturing (19160) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ink factory plant 20 1 Jan 2001 Paint and coatings manufacturing assets: Air compressors 10 * 1 Jul 2013 Bead mills 20 * 1 Jul 2013 Bulk storage tanks 25 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Disperser and mixer motors 15 * 1 Jul 2013 Dispersers 20 * 1 Jul 2013 Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2013 Filling and packing assets: Conveyors 15 * 1 Jul 2013 Denesters 10 * 1 Jul 2013 Filling machines 15 * 1 Jul 2013 Filtration assets 15 * 1 Jul 2013 Labellers (including laser coders and label applicators) 7 * 1 Jul 2013 Printers 7 * 1 Jul 2013 Robotic palletisers 10 * 1 Jul 2013 Wrappers 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Hoists 10 * 1 Jul 2013 Mixers 20 * 1 Jul 2013 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 Piping assets: Manifolds 20 * 1 Jul 2013 Meters 10 * 1 Jul 2013 Piping 25 * 1 Jul 2013 Pumps 10 * 1 Jul 2013 Racking: External 15 * 1 Jul 2013 Internal 20 * 1 Jul 2013 Scales 10 * 1 Jul 2013 Spray booths 15 * 1 Jul 2013 Testing assets: Air conditioning assets (including room units and split systems) 8 * 1 Jul 2013 Gloss meters 10 * 1 Jul 2013 Ovens 15 * 1 Jul 2013 Spectrometers 10 * 1 Jul 2013 Viscometers 10 * 1 Jul 2013 Vacuum lifters 10 * 1 Jul 2013 Natural rubber product manufacturing (19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 Glass and glass product manufacturing (20100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Container glass and flat (float) glass manufacturing assets: Ancillary assets: Blowers and fans 25 * 1 Jul 2008 Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors) 25 * 1 Jul 2008 Ducting, pipes and piping 40 * 1 Jul 2008 Steelwork structures (including gantries, platforms and walkways) 40 * 1 Jul 2008 Vacuum pumps: Liquid ring pumps 10 * 1 Jul 2008 Oil sealed pumps 20 * 1 Jul 2008 Annealing lehrs 25 * 1 Jul 2008 Batch house assets: Cullet handling and return assets: Cullet crushers 25 * 1 Jul 2008 Scraping conveyor systems: Container glass 12 * 1 Jul 2008 Flat glass 25 * 1 Jul 2008 Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers) 25 * 1 Jul 2008 Silos 40 * 1 Jul 2008 Coating assets (cold and hot end) 12 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) 25 * 1 Jul 2008 Float baths 25 * 1 Jul 2008 Forehearths 12 * 1 Jul 2008 Forming machines (incorporating shearing and distribution systems) 12 * 1 Jul 2008 Glass furnace assets: Batch chargers 12 * 1 Jul 2008 Exhaust stacks: Brick lined 40 * 1 Jul 2008 Steel 12 * 1 Jul 2008 Furnace support assets (including bubbler systems and electro boost systems) 12 * 1 Jul 2008 Furnace tanks 12 * 1 Jul 2008 Regenerators and recuperators 12 * 1 Jul 2008 Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars) 12 * 1 Jul 2008 Inspection assets 10 * 1 Jul 2008 Lehr stackers 12 * 1 Jul 2008 Moulds 2 * 1 Jul 2008 Glass product manufacturing assets: Automotive glass product manufacturing assets: CNC controlled edgers and grinders 15 * 1 Jul 2009 CNC controlled scorers and cutters 15 * 1 Jul 2009 Inspection assets: Automotive laminated glass product inspection assets (including automated distortion checking assets and conveyors) 15 * 1 Jul 2009 Automotive toughened glass product inspection assets (including thermal imaging testing assets) 10 * 1 Jul 2009 Post-processing assets used in automotive laminated glass production and toughened glass production processes: Automated back window soldering units 10 * 1 Jul 2009 Others (including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling) 15 * 1 Jul 2009 CNC machines 7 * 1 Jul 2009 Control systems (excluding personal computers) 10 * 1 Jul 2009 Cutting tables: Automated cutting and break-out tables 10 * 1 Jul 2009 Laminated glass cutting tables 10 * 1 Jul 2009 Manual cutting tables (including air float tables) 15 * 1 Jul 2009 Digital printing assets: Digital printers 5 * 1 Jul 2009 Dryers 12 ½ * 1 Jul 2009 Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots) 15 * 1 Jul 2009 Drilling and/or milling machines (including horizontal and vertical drilling machines) 10 * 1 Jul 2009 Edgers: Arrissing machines 8 * 1 Jul 2009 Horizontal double edgers 10 * 1 Jul 2009 Straight line edgers and bevellers 7 * 1 Jul 2009 Glass handling and storage assets: Automated loaders and unloaders (used with automated cutting tables, laminating lines, toughening lines etc) 10 * 1 Jul 2009 Bulk glass handling assets: Straddle carriers 10 * 1 Jul 2009 Vertical glass handlers (sideloaders, tuning forks) 17 * 1 Jul 2009 Cranes (gantry and overhead) 25 * 1 Jul 2014 Racks (including A-frame racks, hydraulic concertina racks and freefall racks) 20 * 1 Jul 2009 Steel grabs 12 * 1 Jul 2009 Trolleys 7 * 1 Jul 2009 Vacuum lifters and scissor grabs 8 * 1 Jul 2009 Vertical masts and other elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 66400), Elevating work platforms (EWPs) Glass laminating assets (including assembly clean room assets, autoclaves, heaters, laminating lehr furnaces, ovens, pre-presses, presses and vacuum bag furnaces) 15 * 1 Jul 2009 Glass toughening (tempering) assets: Furnaces and quenches used in toughening, bending/toughening and bending/slumping 20 * 1 Jul 2009 Heat soaking ovens 20 * 1 Jul 2009 Glass washing machines 10 * 1 Jul 2009 Plastic film applicators (spotstick machines) 8 * 1 Jul 2009 Screen printing assets - see Table A Printing (16110) Support assets: Air compressors 20 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Waterjet cutting machines 10 * 1 Jul 2009 Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category Ceramic product manufacturing (20210 to 20290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clay brick and paver manufacturing assets: Box feeders 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors 20 * 1 Jul 2011 Cutters 15 * 1 Jul 2011 De-hackers (excluding robots) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Extruders 15 * 1 Jul 2011 Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) 10 * 1 Jul 2011 Kiln/dryer/transfer car track work 12 * 1 Jul 2011 Kiln/dryer cars 10 * 1 Jul 2011 Kilns 20 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Setting assets (excluding robots) 20 * 1 Jul 2011 Transfer cars 15 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Pottery plant 20 1 Jan 2001 Rapid fire shuttle kilns (used in the manufacture of ceramic tiles) 13 ⅓ 1 Jan 2001 Cement manufacturing (20310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cooling assets: Air to air coolers 20 * 1 Jul 2011 Evaporation coolers: Cement coolers 20 * 1 Jul 2011 Conditioning towers (incorporating spray systems) 20 * 1 Jul 2011 Grate coolers (incorporating grate conveyor and quenching fans) 25 * 1 Jul 2011 Drying assets: Fluid bed dryers 20 * 1 Jul 2011 Hot gas generators 15 * 1 Jul 2011 Rotary dryers 20 * 1 Jul 2011 Electrical installation assets (including cabling): Power generators 15 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Transformers 20 * 1 Jul 2011 Emissions control assets: Dedusting fans 20 * 1 Jul 2011 Particulate filtering assets (excluding filter units incorporated in kiln bypass systems): Bagfilter systems (incorporating housing and filters) 20 * 1 Jul 2011 Electrostatic precipitators 20 * 1 Jul 2011 Stacks (excluding stacks incorporated in kiln bypass systems) 25 * 1 Jul 2011 Milling assets (used for raw material and cement milling including gearbox and drives): Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) 20 * 1 Jul 2011 Roller mills (vertical) (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Roller presses 20 * 1 Jul 2011 Separators/classifiers (including single and multi cyclones) 15 * 1 Jul 2011 Preheat and clinker production assets: Cyclone preheaters (incorporating tower structure, lifts, cyclones, precalciners, ducts, inlet chambers and meal pipes) 20 * 1 Jul 2011 Kilns (incorporating kiln shell, inlet chamber, roller stations, thrust unit, kiln hood, burner and drive) 25 * 1 Jul 2011 Kiln bypass systems (incorporating bypass ducts, heat exchangers, spray towers, filter units, ID fans and stacks) 10 * 1 Jul 2011 Kiln guns 5 * 1 Jul 2011 Kiln shell scanners 10 * 1 Jul 2011 Quarrying assets: Construction material mining assets - see Table A Construction material mining (09110 to 09190) Scrapers 7 * 1 Jul 2011 Storage, handling and packing assets: Conveyor systems (mechanical and pneumatic types incorporating structures, moving media, gearboxes, motors, fans, feeders, flowgates, feed valves and weighers): Mechanical: Belt, screw, drag chain, apron/pan conveyors 15 * 1 Jul 2011 Bucket elevators 20 * 1 Jul 2011 Pneumatic: Air lift elevators 15 * 1 Jul 2011 Air slides 15 * 1 Jul 2011 Hoppers, bins and tanks 20 * 1 Jul 2011 Packaging assets: Packing/bagging machines 15 * 1 Jul 2011 Palletisers 15 * 1 Jul 2011 Wrappers 10 * 1 Jul 2011 Pressure vessels (other than air/shock blast units) 25 * 1 Jul 2011 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wetslag, or at port facilities) 40 * 1 Jan 2004 Steel, generally 30 * 1 Jan 2004 Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004 Stockpile assets: Reclaim tunnels 25 * 1 Jul 2011 Reclaimers 25 * 1 Jul 2011 Stackers 25 * 1 Jul 2011 Unloading/loading assets: Bulk loading devices (including loading spouts and telescopic chutes) 10 * 1 Jul 2011 Railcar and truck unloaders (including pump unloading and vacuum pressure unloading systems) 20 * 1 Jul 2011 Ship unloading/loading assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Weighbridges 20 * 1 Jul 2011 Support assets: Air compression assets: Packaged air compressors (compressor, drier and receiver in one integrated unit) 10 * 1 Jul 2011 Other air compressor systems 15 * 1 Jul 2011 Air/shock blast units 8 * 1 Jul 2011 Control systems (process and safety control systems incorporating PLCs, cabling, monitors, sensors and switchgear, but excluding software) 10 * 1 Jul 2011 Cranes 20 * 1 Jul 2011 Hoists 20 * 1 Jul 2011 ID (induced draught) fans 15 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Testing equipment: Generally (including spectrometers, gas chromatographs, titrators, calorimeters, laser granulometers, photometers, moisture analysers, drying ovens) 8 * 1 Jul 2011 Raw material analysers 5 * 1 Jul 2011 XRF/XRD analysers 5 * 1 Jul 2011 Plaster product manufacturing (20320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Plasterboard and cornice manufacturing assets: General: Bins 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors (including belt conveyors, belt stacker conveyors, bucket elevators and screw conveyors) 20 * 1 Jul 2011 Dust collection assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2011 Dust detectors 5 * 1 Jul 2011 Fans/blowers (excluding blowers used with hot pits) 20 * 1 Jul 2011 Feeders 15 * 1 Jul 2011 Flow meters 10 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Lump breakers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Rotary valves 15 * 1 Jul 2011 Silos (steel) 20 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Plaster milling assets: Bulk bag handling assets 20 * 1 Jul 2011 Calciners 20 * 1 Jul 2011 Grinding/hammer mills 20 * 1 Jul 2011 Heat generators 15 * 1 Jul 2011 Hot pits: Blowers 12 * 1 Jul 2011 Vessels 20 * 1 Jul 2011 Stucco coolers 20 * 1 Jul 2011 Plasterboard/cornice plant assets: Chillers (volumetric air-cooled) 15 * 1 Jul 2011 Dry end handling assets (including bookers, cascades, conveyors and stackers) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Dunnage assets used to make dunnage 25 * 1 Jul 2011 Forming line assets (including belt conveyors and roller conveyors) 20 * 1 Jul 2011 Forming plates 10 * 1 Jul 2011 Forming station assets (excluding forming plates and pin mixers) 20 * 1 Jul 2011 Hydropulpers 25 * 1 Jul 2011 Knives (used for plasterboard or cornice) 25 * 1 Jul 2011 Paper and tape assets (including creasers, magazines, splicing assets, tape rollers, tension stations and unwinders) 20 * 1 Jul 2011 Pin mixers 13 * 1 Jul 2011 Printers 5 * 1 Jul 2011 Start-up pullers (used for cornice) 20 * 1 Jul 2011 Wet-end-transfer assets (including conveyors, dryer in-feeds, turners) 20 * 1 Jul 2011 Ready-mixed concrete manufacturing (20330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors 10 * 1 Jul 2014 Air dryers 10 * 1 Jul 2014 Bins (including weigh bins, but excluding concrete bins) 15 * 1 Jul 2014 CCTV systems 5 * 1 Jul 2014 Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Chillers 15 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors 20 * 1 Jul 2014 Dust extraction systems 15 * 1 Jul 2014 Fuel storage assets: Card reading systems 6 * 1 Jul 2014 Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) 10 * 1 Jul 2014 Pumps 10 * 1 Jul 2014 Tanks 25 * 1 Jul 2014 Hoppers (including weigh hoppers) 15 * 1 Jul 2014 Mixers used in wet ready-mixed plants 15 * 1 Jul 2014 Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) 10 * 1 Jul 2014 Silos 30 * 1 Jul 2014 Slump stands 10 * 1 Jul 2014 Testing assets: Concrete testers 10 * 1 Jul 2014 Ovens 8 * 1 Jul 2014 Truck transit mixers: Mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching trucks: Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) 10 * 1 Jul 2014 Waste water treatment assets: Catchment and settlement ponds 20 * 1 Jul 2014 Concrete slurry pumps 3 * 1 Jul 2014 Polyethylene (PE) water tanks 8 * 1 Jul 2014 Water pumps 5 * 1 Jul 2014 Concrete product manufacturing (20340) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Concrete block, brick and paver manufacturing assets: Batching and mixing assets: Bins (excluding concrete bins) 15 * 1 Jul 2011 Colour dosing assets 12 * 1 Jul 2011 Colour tanks (incorporating stirrers) 15 * 1 Jul 2011 Hoppers 15 * 1 Jul 2011 Mixers 15 * 1 Jul 2011 Block/brick/paver making assets: Block/brick/paver making machines 15 * 1 Jul 2011 Moulds 5 * 1 Jul 2011 Splitters 10 * 1 Jul 2011 Curing assets: Boilers (including steam generators) 20 * 1 Jul 2011 Drying chambers 25 * 1 Jul 2011 Elevators/lowerators (including loaders/unloaders) 15 * 1 Jul 2011 Racks (excluding racks fixed to drying chambers) 5 * 1 Jul 2011 Transfer car (incorporating finger cars) track works 15 * 1 Jul 2011 Transfer cars (incorporating finger cars) 15 * 1 Jul 2011 General assets: Control systems 10 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Plates 10 * 1 Jul 2011 Palletising and packaging assets: Cubing assets (including cubers, doublers and squeezers) 15 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Concrete roof tile manufacturing assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Applicator batching assets (including hoppers, mixers and tanks, but excluding batching assets for anti-scuff hot glue/max applicators and oil applicators) 15 * 1 Jul 2012 Applicators: Anti-scuff hot glue/wax 10 * 1 Jul 2012 General (including colour, sealer and sheen) 20 * 1 Jul 2012 Oil (excluding oil tanks) 10 * 1 Jul 2012 Bins 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Curing assets: Boilers 20 * 1 Jul 2012 Curing bays: Concrete 25 * 1 Jul 2012 Foam sandwich (incorporating insulated panel walls, roof and doors) 10 * 1 Jul 2012 Rackers/derackers (including loaders/unloaders) 20 * 1 Jul 2012 Racks (used in curing bays) 10 * 1 Jul 2012 Depalleters 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Hoppers 15 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Packaging assets: General (including collectors, compilers and cranes) 20 * 1 Jul 2012 Robots 10 * 1 Jul 2012 Shrink wrappers 10 * 1 Jul 2012 Strapping assets 10 * 1 Jul 2012 Wrapping assets 10 * 1 Jul 2012 Plates: General 7 * 1 Jul 2012 Trim (including plates used for barge and ridge tiles) 5 * 1 Jul 2012 Fibre cement building boards manufacturing assets: Curing assets: Autoclaves (incorporating rails) 30 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Chargers (including traversers) 15 * 1 Jul 2012 Trackwork 20 * 1 Jul 2012 Trolley chain hauling systems (incorporating chains, gearboxes, motors and tappets) 15 * 1 Jul 2012 Trolley transfer platforms (including transversals) 20 * 1 Jul 2012 Trolleys (including trucks) used inside and outside autoclaves 10 * 1 Jul 2012 Trolleys (including trucks) used only outside autoclaves 20 * 1 Jul 2012 Tunnels (including steamers) 25 * 1 Jul 2012 Finishing line and packaging assets: Applicators (including coating and sealing applicators) 7 * 1 Jul 2012 Drying tunnels (including heating ovens) 10 * 1 Jul 2012 Machining assets (including sanding and trimming assets) 15 * 1 Jul 2012 Printers 5 * 1 Jul 2012 Robots 10 * 1 Jul 2012 General assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Dust collection assets 20 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Stackers/unstackers (including pilers/unpilers) 15 * 1 Jul 2012 Steel templates 7 * 1 Jul 2012 Manufacturing, trimming and pressing assets: Cranes (used to load boards into presses and unload boards from presses) 15 * 1 Jul 2012 Guillotines 20 * 1 Jul 2012 Hatschek machines (including tub machines) 25 * 1 Jul 2012 Presses 20 * 1 Jul 2012 Scrap return assets (including pulpers and shredders) 15 * 1 Jul 2012 Trimmers 20 * 1 Jul 2012 Storage, preparation and mixing assets: Ball mills 25 * 1 Jul 2012 Batching vessels (including feeding vessels) (excluding silica thickener vessels) 20 * 1 Jul 2012 Classifiers (including cyclones) 15 * 1 Jul 2012 Hoppers 20 * 1 Jul 2012 Hydropulpers 20 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Refiners 20 * 1 Jul 2012 Storage tanks (including silica thickener vessels) 25 * 1 Jul 2012 Prefabricated concrete product manufacturing assets: Air compressors 10 * 1 Jul 2013 Automated panel manufacturing assets: Automated trowel machines (incorporating crane and trowel) 15 * 1 Jul 2013 Concrete distribution stations: Distributors 10 * 1 Jul 2013 Flying buckets 10 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Curing chambers 25 * 1 Jul 2013 Laser beam alignment systems 10 * 1 Jul 2013 Pallet cleaning machines 15 * 1 Jul 2013 Pallet receivable stands (excluding pallet vibrating stands) 20 * 1 Jul 2013 Pallet transport systems: Pallet drive mechanisms (incorporating drive units, motors, sensors and wheels) 10 * 1 Jul 2013 Track work 20 * 1 Jul 2013 Transversals (including continuous transfer wagons) 10 * 1 Jul 2013 Pallet vibrating stands 10 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Rack feeders 15 * 1 Jul 2013 Shutter cleaning machines 15 * 1 Jul 2013 Shutter transporting assets (including automated roller conveyors) 15 * 1 Jul 2013 Shutters 8 * 1 Jul 2013 Turning machines (including flippers and tilting assets) 20 * 1 Jul 2013 Buckets (including kibbles, skips and tippers) 6 * 1 Jul 2013 Casting tables 10 * 1 Jul 2013 Concrete manufacturing assets: Bins (excluding concrete bins) 15 * 1 Jul 2013 Conveyors 20 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Mixers 15 * 1 Jul 2013 Concrete testers 10 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Lifting gear (including chains, lugs and swivels) 7 * 1 Jul 2013 Moulds 10 * 1 Jul 2013 Pipe manufacturing assets: Cage machines 20 * 1 Jul 2013 Load testers 25 * 1 Jul 2013 Moulds 7 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Pipe making machines 20 * 1 Jul 2013 Prestressing assets 10 * 1 Jul 2013 Shutter saws 7 * 1 Jul 2013 Steel cutters and benders 7 * 1 Jul 2013 Trowel machines 4 * 1 Jul 2013 Work tables 10 * 1 Jul 2013 Silos 30 * 1 Jul 2012 Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 Other non-metallic mineral product manufacturing (20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 Iron smelting and steel manufacturing (21100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used in common in iron smelting and steel manufacturing processes: Automated guided vehicles (AGVs) 20 * 1 Jul 2010 CCTV system 3 * 1 Jul 2010 Coil cars (including hydraulic sliding floor plates) 13 * 1 Jul 2010 Coil car tracks and rails 7 * 1 Jul 2010 Control systems assets: Instruments (including temperature probes, control panels, gas analysers, location sensors, carbon monoxide monitors, pressure controls, temperature controls, pyrometers, strip position sensors, gamma ray detectors, hot metal detectors, x-ray gauges, width gauges, thickness gauges) 7 * 1 Jul 2010 Programmable logic controllers (PLCs) and distributed control systems (DCS) 10 * 1 Jul 2010 Uninterruptible power supplies (UPS) 5 * 1 Jul 2010 Cranes and gantries 20 * 1 Jul 2010 Electricity distribution, generation or transmission assets: Aerials or underground cables 30 * 1 Jul 2010 Electronic protection relays 10 * 1 Jul 2010 High voltage switchgear 25 * 1 Jul 2010 Transformers 20 * 1 Jul 2010 Use any relevant determinations made in Electricity supply (26110 to 26400) for any other electricity distribution, generation or transmission assets Gasometers 30 * 1 Jul 2010 Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail freight and passenger transport services (47100 to 47200) Rolls for mill roll stands (including roughing mill rolls, finishing mill rolls and skin conditioning mill rolls) 2 * 1 Jul 2010 Roller tables (incorporating gearboxes, motors, drives, rolls, table frames, aprons, side guards and foundations) 15 * 1 Jul 2010 Scale or transfer car rail tracks and turntables 20 * 1 Jul 2010 Scale or transfer cars (incorporating cable reel and drive units) 20 * 1 Jul 2010 Ship ore unloaders 20 * 1 Jul 2010 Slag processing assets: Crushers 20 * 1 Jul 2010 Granulators 15 * 1 Jul 2010 Slag pots 20 * 1 Jul 2010 Slag pot carriers 10 * 1 Jul 2010 Stacks (including flare off stacks (incorporating burners and derricks)) 20 * 1 Jul 2010 Stackers, reclaimers, stacker/reclaimers and sequencers 25 * 1 Jul 2010 Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: BOS vessels (incorporating motors, gearboxes, bull gear, vessel, torsion bar, lube pumps, pulse generators, tacho generators, brakes, limit switches, pressure switches and support structures) 10 * 1 Jul 2010 Desulphurising lances (incorporating masts, winch control boxes, hydraulic cylinders carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Electric arc furnaces (EAFs) 10 * 1 Jul 2010 Electrode control arms 10 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Electrostatic precipitators 15 * 1 Jul 2010 Primary and secondary scrubbers (incorporating support structure and spray systems) 20 * 1 Jul 2010 Waste gas radiation cooling systems (incorporating water sprays and ducts) 20 * 1 Jul 2010 Waste gas extractor fans and silencers 20 * 1 Jul 2010 Flux making assets: Kiln contact coolers (including agitator, agitator hydraulic system and rotary valves) 15 * 1 Jul 2010 Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Lime kiln discharge conveyors (incorporating structures, belts, pulleys, motors and gearboxes) 15 * 1 Jul 2010 Lime kilns (incorporating rollers, tyres, support structures, drives, motors and gearboxes) 25 * 1 Jul 2010 Raw material crushers and ball mills 15 * 1 Jul 2010 Grinders (incorporating motors, drive pullies and belts, drive shafts, roller crusher units and whizzer separators) 15 * 1 Jul 2010 Heat shielding for vessels incorporating supports 30 * 1 Jul 2010 Hot metal pots 20 * 1 Jul 2010 Lance pumps and motor assemblies 15 * 1 Jul 2010 Liquid oxygen lances (incorporating carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Liquid oxygen supply pipes 10 * 1 Jul 2010 Materials handling assets: Air blowers 15 * 1 Jul 2010 Bins 20 * 1 Jul 2010 Bucket elevators 20 * 1 Jul 2010 Conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Cyclones 10 * 1 Jul 2010 Hoppers, weigh hoppers, chutes, silos 20 * 1 Jul 2010 Scrap metal buckets, skips and stands 20 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Vibro feeders 15 * 1 Jul 2010 Vibrators 15 * 1 Jul 2010 Weighbridges (incorporating load cells) 20 * 1 Jul 2010 Pneumatic air tube systems (incorporating blower units) 20 * 1 Jul 2010 Scull breakers 10 * 1 Jul 2010 Secondary treatment assets: Composition adjustment stations (including Injection Reheating Up Temperature (IRUT) stations incorporating snorkels, support structures and motors) 20 * 1 Jul 2010 Ladle metallurgical furnaces (LMFs) 20 * 1 Jul 2010 Vacuum degassers (incorporating steam pumps and vacuum pumps) 10 * 1 Jul 2010 Slag rakes 10 * 1 Jul 2010 Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) 20 * 1 Jul 2010 Sub or sampling lances (incorporating motors, drives, gearboxes, limit switches, over speed switches, drums, cables and slow motors) 10 * 1 Jul 2010 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Launder distribution and collection systems 15 * 1 Jul 2010 Pipes and pipelines: Slurry disposal pipelines 15 * 1 Jul 2010 Water pipes 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps (including slurry disposal pumps) 15 * 1 Jul 2010 Settling ponds 30 * 1 Jul 2010 Tanks: Conditioner, slurry, polymer, liquid flocculants and mixer tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Blast furnace assets: Cast house assets: Cast house floor iron and slag runner systems, covers, and tilting spouts 5 * 1 Jul 2010 Cast house structure 40 * 1 Jul 2010 Common hydraulic systems 15 * 1 Jul 2010 Manipulators 15 * 1 Jul 2010 Mud guns 15 * 1 Jul 2010 Taphole drills 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Chimney mains 30 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Dust catchers (incorporating supporting structures) 15 * 1 Jul 2010 Excess gas bleeder systems 20 * 1 Jul 2010 Furnace top recovery turbine systems (incorporating hydraulic system, inlet and outlet mains and valves) 20 * 1 Jul 2010 Scrubbers (incorporating support structure and spray systems) 15 * 1 Jul 2010 Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics 15 * 1 Jul 2010 Waste gas collector mains and ducts 15 * 1 Jul 2010 Furnace proper assets: Furnace charging tops (incorporating charging valves and hydraulics) 15 * 1 Jul 2010 Furnace elevators 15 * 1 Jul 2010 Furnace shells (incorporating hearths, refractory linings, staves, probes, profile meters and sondes) 15 * 1 Jul 2010 Furnace support assets (including maintenance platforms and control and switch rooms) 15 * 1 Jul 2010 Furnace support structure (incorporating foundations) 40 * 1 Jul 2010 Hot blast system assets: Cold blast mains (incorporating snorts and mixer valves) 15 * 1 Jul 2010 Hot blast mains (incorporating bustle mains, back draught mains and tuyere stock) 15 * 1 Jul 2010 Stoves (incorporating refractory, shell, foundations, fan and valves) 30 * 1 Jul 2010 Stoves mixed gas main systems 15 * 1 Jul 2010 Materials handling assets: Furnace charging bins 15 * 1 Jul 2010 Furnace charging conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Furnace charging skip hoist 20 * 1 Jul 2010 Furnace charging skip tracks 30 * 1 Jul 2010 Furnace charging skips 15 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Torpedo cars 17 * 1 Jul 2010 Water treatment assets: Basins 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Valves and other non-pipe fittings 8 * 1 Jul 2010 Water distribution systems 10 * 1 Jul 2010 Water pumps 10 * 1 Jul 2010 Coke making assets: Coal screening assets: Crushers 20 * 1 Jul 2009 Hammer mills 15 * 1 Jul 2009 Hydrowashers 20 * 1 Jul 2009 Primary, secondary and tertiary screens and chutes 10 * 1 Jul 2009 Coke ovens batteries assets: Breeze basins 30 * 1 Jul 2009 Charging car rails 20 * 1 Jul 2009 Charging cars 20 * 1 Jul 2009 Coke ovens batteries (including ovens, doors, individual oven gas off takes from supply and extraction mains) 30 * 1 Jul 2009 Coke ploughs 15 * 1 Jul 2009 Coke transfer cars 25 * 1 Jul 2009 Coke wharves (including concrete end barriers and skids) 30 * 1 Jul 2009 Hot car spur lines 30 * 1 Jul 2009 Hot cars (incorporating locomotive, wagon, tray and bogies) 15 * 1 Jul 2009 Quenchers (incorporating stack structures, water tanks, pipes, pumps, sprays, pneumatic systems and water pump pits) 15 * 1 Jul 2009 Ram tracks and live rails 30 * 1 Jul 2009 Rams 30 * 1 Jul 2009 Coke ovens gas by-products assets: Acid compound assets: Acid compound structures, pumps, overflow and storage tanks 15 * 1 Jul 2009 Ammonia absorbers (including pumps, ammonia storage tanks, and distribution pipes including valves) 15 * 1 Jul 2009 Ammonia plant assets: Ammonia incinerators, ammonia stills, tanks, decanters, pumps, condensers (including support structures, stacks) 15 * 1 Jul 2009 Benzine, toluene and xylene plant assets: Distillation columns, dephlegorators, pumps, tanks, coolers, condensers and pre heaters 30 * 1 Jul 2009 Benzol scrubbers (including pumps and distribution pipe work including valves) 35 * 1 Jul 2009 Exhausters (including support structures and hydraulic systems) 5 * 1 Jul 2009 Final coolers 35 * 1 Jul 2009 Napthalene plant assets: Sludge tanks, pre heaters, distillation columns, tanks, decanters, condensers, and pumps 35 * 1 Jul 2009 Primary cooler assets: Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 40 * 1 Jul 2009 Sulphate plant assets: Feed tanks, evaporators, centrifuge units, conveyors (including belts, structures, drives and chutes, jet condensers, hot water tanks, driers including chutes, drives, and support structures, pumps, vibrating screens, cyclones, and scraper conveyors) 10 * 1 Jul 2009 Tar plant assets: Decanters, make tanks (incorporating scrapers and drives, storage tanks, steam and electric pumps, liquor tank and strainers) 15 * 1 Jul 2009 Tar precipitators 20 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Baghouses 20 * 1 Jul 2009 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 20 * 1 Jul 2009 Dust collection systems, dust drop out boxes and dust disposal rotary valves (incorporating motors and gearboxes) 20 * 1 Jul 2009 Fume extraction hoods 20 * 1 Jul 2009 Waste gas collector mains and ducts 25 * 1 Jul 2009 Materials handling assets: Bins (including furnace coke, dust disposal bins) 20 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 15 * 1 Jul 2009 Conveyor systems transfer houses 15 * 1 Jul 2009 Feed bunkers 15 * 1 Jul 2009 Motorised feeders 15 * 1 Jul 2009 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 25 * 1 Jul 2009 Hot strip mill assets: Coil and slab weighers 15 * 1 Jul 2010 Coil box and crop shear assets: Coil boxes (incorporating side guard drives and transfer mechanism assemblies) 8 * 1 Jul 2010 Coil box shear and scale breakers 17 * 1 Jul 2010 Crop shears (incorporating assemblies and main drive motors) 17 * 1 Jul 2010 Crop shear maintenance jigs and pinch rolls 15 * 1 Jul 2010 Transfer bed oxy cutting stations 15 * 1 Jul 2010 Coil handling assets: Cooling tunnel conveyors 13 * 1 Jul 2010 Cooling tunnel ventilation fans 10 * 1 Jul 2010 Marking machines 15 * 1 Jul 2010 De-scaling systems (incorporating scale breakers, nozzles, pipe works, valves and high pressure pumps) 10 * 1 Jul 2010 Down coiler assets (including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drives)) 15 * 1 Jul 2010 Finishing mill assets: Finishing mill flumes 20 * 1 Jul 2010 Finishing mills (incorporating mill stands, side guides, strippers, screw downs, drive shafts, pinion boxes, main drive motors, transformers, loopers, grease systems, oil circulation systems, and hydraulic systems) 20 * 1 Jul 2010 Laminar flow cooling systems 15 * 1 Jul 2010 Mill roll shop assets: Bearing washing machines 10 * 1 Jul 2010 Chuck changers 15 * 1 Jul 2010 Floor plate or checker plate machines 15 * 1 Jul 2010 Roll grinders 15 * 1 Jul 2010 Roll lathes 20 * 1 Jul 2010 Roll racks and sleds 20 * 1 Jul 2010 Reversing roughing mill assets: Reversing roughing mills (incorporating mill stands, entry side guards, delivery side guards, main drive motors and hydraulic systems) 20 * 1 Jul 2010 Vertical edgers (incorporating drive motors, gearboxes and edger adjustments) 20 * 1 Jul 2010 Roll changing assets 20 * 1 Jul 2010 Scale scrapers 15 * 1 Jul 2010 Skin pass mill assets: Skin pass mills (incorporating mill entry assets,gap control and auxiliary hydraulics, main drive motors, payoff reel, un-coiler mandrels and re-coiler mandrels) 20 * 1 Jul 2010 Tension reels and belt wrappers 15 * 1 Jul 2010 Laser systems mill entry 5 * 1 Jul 2010 Slab tracking systems 5 * 1 Jul 2010 Strapping machines (including radial and circumferential) 13 * 1 Jul 2010 Walking beam furnace assets: Air dilution manifolds 20 * 1 Jul 2010 Air ducts 10 * 1 Jul 2010 Coke ovens gas systems 15 * 1 Jul 2010 Cold combustion air systems 20 * 1 Jul 2010 Dilution blowers 10 * 1 Jul 2010 Extractors 10 * 1 Jul 2010 Furnaces (incorporating structure, charging machines with synchronising drive trains, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Nitrogen purge systems 15 * 1 Jul 2010 Tracking lasers (incorporating cables and adapters) 5 * 1 Jul 2010 Pellet making assets: Balling assets: Balling drums 20 * 1 Jul 2010 Bentonite tanks 20 * 1 Jul 2010 Mixers 20 * 1 Jul 2010 Seed screens 10 * 1 Jul 2010 Cooler assets: Cooler fans 10 * 1 Jul 2010 Annular coolers (incorporating pans, pan conveyors and drives) 25 * 1 Jul 2010 Roller screens 10 * 1 Jul 2010 Dewatering assets: Launders 20 * 1 Jul 2010 Pressure filter pumps 5 * 1 Jul 2010 Process water tanks 20 * 1 Jul 2010 Return water pipes 20 * 1 Jul 2010 Slurry feed pipes 10 * 1 Jul 2010 Slurry pumps 10 * 1 Jul 2010 Slurry tanks (incorporating agitators) 15 * 1 Jul 2010 Sumps 20 * 1 Jul 2010 Thickeners (incorporating tanks, rakes and access platforms) 20 * 1 Jul 2010 Vertical plate pressure filters (incorporating filters, plates, membranes, water sprays, ladders, bomb bay doors) 20 * 1 Jul 2010 Emissions control assets: Compressors 20 * 1 Jul 2010 Dust collection system 20 * 1 Jul 2010 Multi-cone 20 * 1 Jul 2010 Scrubbers 20 * 1 Jul 2010 Waste gas collector mains and ducts 20 * 1 Jul 2010 Waste gas extractor fans 20 * 1 Jul 2010 Fluxing tanks 20 * 1 Jul 2010 Grinding mills 15 * 1 Jul 2010 Induration assets: Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Rotary kilns (incorporating bearings, drive gear and drive system) 30 * 1 Jul 2010 Travelling grates (incorporating motors, gearboxes or drives and rollers) 30 * 1 Jul 2010 Waste heat recovery ducts 15 * 1 Jul 2010 Waste heat recovery fans 10 * 1 Jul 2010 Materials handling assets: Conveyor systems (incorporating structures, belts, gearboxes and motors): Conveyors to and from balling drums 20 * 1 Jul 2010 Filter cake conveyors 20 * 1 Jul 2010 Finished pellet conveyor 20 * 1 Jul 2010 Flux bins 20 * 1 Jul 2010 Roller feeders 10 * 1 Jul 2010 Table feeders 10 * 1 Jul 2010 Vibrating feeders 10 * 1 Jul 2010 Weigh feeders 10 * 1 Jul 2010 Plate mill assets: Cold levellers (incorporating motor, gearbox spindles, hydraulic traverse cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) 30 * 1 Jul 2010 De-scaling boxes (incorporating sprays, mechanicals, control valves pipe work after isolation valves, de-scaling box table rolls, tables, chains, covers, side guides and covers) 10 * 1 Jul 2010 Edgers (incorporating motors, hydraulic controls, mechanical controls, anvil (carryover table), hand rails and walkways) 20 * 1 Jul 2010 Furnace entry skids 20 * 1 Jul 2010 Furnaces (incorporating slab pushers, bumpers, pyrometers, off takes from king valve to outlets and all structures and equipment from after entry skids up to and including circular apron skids) 20 * 1 Jul 2010 Hot levellers (incorporating motors, gearboxes, spindles, rolls, leveller AGC capsules, screws, crowning device, de-scaling header and valves) 20 * 1 Jul 2010 Inter-roll stand cooling sprays 15 * 1 Jul 2010 Reversing finishing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Reversing roughing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Rope driven cooling transfer bed 20 * 1 Jul 2010 Shears (including crop, divide, scrap, rotary trim, guillotine and end shears) 20 * 1 Jul 2010 Slab sizing systems (incorporating side guard measuring devices and stands, slab sizing unit supports, cameras and light banks) 5 * 1 Jul 2010 Turnover inspection table (incorporating barriers and hydraulics) 20 * 1 Jul 2010 Walking beam cooling beds (incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics) 20 * 1 Jul 2010 Primary metal product casting assets: Continuous casting machines (incorporating turrets, tundishes (incorporating lids and cassettes), tundish cars, moulds, dummy bars, segments, oscillators, rolls, water sprays, hydraulics, motors and gearboxes): Billet casters 17 * 1 Jul 2010 Combination casters 17 * 1 Jul 2010 Slab casters 17 * 1 Jul 2010 Cooler transfer arms (incorporating motors, gearboxes and drive shafts) 17 * 1 Jul 2010 Crop removal machines 20 * 1 Jul 2010 Cut to length machines and torch cutters 15 * 1 Jul 2010 De-burring machines (incorporating fixed drives) 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 15 * 1 Jul 2010 Dedusting ducts and mains 15 * 1 Jul 2010 Steam exhaust fans 10 * 1 Jul 2010 Hydraulic shears 17 * 1 Jul 2010 Materials handling assets: Conveyor systems (including structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Mould powder bins 23 * 1 Jul 2010 Screw feeders 15 * 1 Jul 2010 Scarfing machines (incorporating catenary system of hoses, power supply cables and support structures) 20 * 1 Jul 2010 Slab or billet cooler tanks (incorporating grid stands) 30 * 1 Jul 2010 Slab or billet marking machines 17 * 1 Jul 2010 Transfer beds 17 * 1 Jul 2010 Up-enders (including hydraulics) 17 * 1 Jul 2010 Walking beam cooling beds and run out tables 17 * 1 Jul 2010 Water treatment assets: Basins and ponds 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Gravel and sand filters 25 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Pipelines: Water pipelines 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps: Water pumps 10 * 1 Jul 2010 Chemical dosing pumps 5 * 1 Jul 2010 Skimmers and scrapers 15 * 1 Jul 2010 Tanks: Sludge, chemical storage and dosing tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Rod, bar, structural and rail mill assets: Controlled tempering quenching cars 10 * 1 Jul 2010 Cut to length machines 17 * 1 Jul 2010 De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) 10 * 1 Jul 2010 Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Furnace charging skids 20 * 1 Jul 2010 Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Shears (incorporating motors and drives) 17 * 1 Jul 2010 Stacker/bundlers 12 * 1 Jul 2010 Straighteners 20 * 1 Jul 2010 Walking beam cooling beds 20 * 1 Jul 2010 Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Sinter making assets: Cooler assets: Cooler fans 10 * 1 Jul 2009 Coolers (incorporating pan conveyors and drives) 25 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Activated carbon packed bed filters 15 * 1 Jul 2009 Dedusting fans 10 * 1 Jul 2009 Electrostatic precipitators and scraper chains 20 * 1 Jul 2009 Waste gas collector mains and ducts 20 * 1 Jul 2009 Feed sequence assets: Feed rolls 7 * 1 Jul 2009 Mixing and rolling drums 30 * 1 Jul 2009 Materials handling assets: Belt weighers 5 * 1 Jul 2009 Bins: Coke bins 15 * 1 Jul 2009 Ore bins 23 * 1 Jul 2009 Sinter bins 17 * 1 Jul 2009 Chutes 15 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 17 * 1 Jul 2009 Feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Sinter 17 * 1 Jul 2009 Weigh feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Strand assets: Ignition furnaces (incorporating associated air and gas mains) 15 * 1 Jul 2009 Preheat hoods (incorporating waste heat recovery fans and mains) 7 * 1 Jul 2009 Spike roll crushers (incorporating bogey flex, electric motors, primary gearboxes, fluid couplings, grillage bars and crash decks) 10 * 1 Jul 2009 Strand structures and drives (including conveyors, wind legs and dust troughs) 20 * 1 Jul 2009 Water treatment assets: Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2009 Steel railway track product manufacturing assets: Steel railway clip manufacturing assets: Anti-corrosion dip tanks 20 * 1 Jul 2011 Coil transfer arms (incorporating motors, gearboxes and drive shafts) 15 * 1 Jul 2011 End spades 20 * 1 Jul 2011 Gas temper furnaces 20 * 1 Jul 2011 Induction heaters 20 * 1 Jul 2011 Noise reduction enclosures 30 * 1 Jul 2011 Presses 20 * 1 Jul 2011 Quench systems (incorporating heat exchangers, transfer arms, tanks, pipes and pumps) 20 * 1 Jul 2011 Shears 20 * 1 Jul 2011 Tooling 15 * 1 Jul 2011 Transfer systems (incorporating flat bed transfer table) 30 * 1 Jul 2011 Quality control test rigs 30 * 1 Jul 2011 Materials handling assets: Conveyor systems 20 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Racks for storage 20 * 1 Jul 2011 Weigh scales 15 * 1 Jul 2011 Water treatment assets: Cooling towers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Steel railway sleeper manufacturing assets: Crop shear and presses 20 * 1 Jul 2011 Form presses 20 * 1 Jul 2011 Punch presses 20 * 1 Jul 2011 Steel strip metallic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Air knife assemblies 13 * 1 Jul 2010 Crop shears 17 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Horizontal air coolers (incorporating ducting fans and nozzles) 15 * 1 Jul 2010 Horizontal furnaces 20 * 1 Jul 2010 Levellers (incorporating gearboxes and drives) 15 * 1 Jul 2010 Metal coating pots 15 * 1 Jul 2010 Passivators (incorporating tanks and pumps) 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Pot hardware (incorporating zinc roll frames and roll assemblies) 13 * 1 Jul 2010 Pre melt pots 5 * 1 Jul 2010 Quench systems (incorporating rolls, spray bars and tanks) 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Resin coaters 15 * 1 Jul 2010 Scrapers 13 * 1 Jul 2010 Skin conditioning mills (incorporating entry and exit tension rolls) 20 * 1 Jul 2010 Steering rolls and bridles (incorporating motors, gearboxes and rolls) 15 * 1 Jul 2010 Vertical air coolers (incorporating ducting, fans and motors) 15 * 1 Jul 2010 Vertical preheat furnaces 15 * 1 Jul 2010 Welders 17 * 1 Jul 2010 Steel strip organic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Banders 15 * 1 Jul 2010 Branders 10 * 1 Jul 2010 Chemical rinsing, cleaning and pre-treatment assets 15 * 1 Jul 2010 Cooler and cooling assets 15 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Finishing assets 15 * 1 Jul 2010 Inspection assets 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Primer and main coaters 13 * 1 Jul 2010 Quench systems 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Shears 15 * 1 Jul 2010 Stitchers 17 * 1 Jul 2010 Tin-plating mill assets: Accumulators and loopers 17 * 1 Jul 2011 Acid and alkaline cleaning baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011 Batch annealing assets: Annealing furnaces 6 * 1 Jul 2011 Bases 4 * 1 Jul 2011 Convector plates 4 * 1 Jul 2011 Inner covers 4 * 1 Jul 2011 Cold reduction mills 20 * 1 Jul 2011 Continuous annealing furnaces 15 * 1 Jul 2011 Crop shears 15 * 1 Jul 2011 Dryers 15 * 1 Jul 2011 Electro plating baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011 Pickling tanks (including scrubbing units and rolls and electrical grids) 13 * 1 Jul 2011 Preheat furnaces 20 * 1 Jul 2011 Recoilers, bridles and uncoilers 15 * 1 Jul 2011 Rinse tanks 15 * 1 Jul 2011 Side trimmers 15 * 1 Jul 2011 Temper mills 20 * 1 Jul 2011 Tension control system (including steering) 10 * 1 Jul 2011 Welders 17 * 1 Jul 2011 Alumina production (21310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): Bauxite crushing and handling assets: Conveyors 30 * 1 Jan 2003 Crushing assets 30 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Stockpile reclaimers, stackers and stacker/reclaimers 30 * 1 Jan 2003 Train loading assets (including conveyors, product bins and towers) 30 * 1 Jan 2003 Bauxite residue disposal assets: Initial containment areas 20 1 Jan 2001 Mudlakes 10 1 Jan 2001 Calcination assets: Calciners and kilns 25 * 1 Jan 2003 Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) 30 * 1 Jan 2003 Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) 30 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) 30 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) 15 * 1 Jan 2003 Pipework (including slurry pipes) 30 * 1 Jan 2003 Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) 30 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets (including switchgear and transformers) 30 * 1 Jan 2003 Aluminium smelting (21320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Anode baking assets (including crucibles and furnaces) 20 * 1 Jan 2003 Anode (green) pasting assets: Crushing assets 30 * 1 Jan 2003 Mixing and forming assets 15 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) 20 * 1 Jan 2003 Compressors 20 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Cranes and gantries (including cell tending machines) 20 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Materials handling assets: Anode transport vehicles and hot metal carriers 10 * 1 Jan 2003 Generally (including conveyors, silos and stockpile reclaiming assets) 30 * 1 Jan 2003 Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) 20 * 1 Jan 2003 Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) 25 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets: Generally (including switchgear and transformers) 30 * 1 Jan 2003 Rectiformers 20 * 1 Jan 2003 Non-ferrous metal casting (21410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal casting assets (non-ferrous eg aluminium, brass and magnesium): Cooling assets (including tables, conveyors, towers) 15 * 1 Jan 2004 Deodorising machines/fume extraction systems 15 * 1 Jul 2013 Die casting machines (including high pressure, low pressure and gravity type machines) 15 * 1 Jan 2004 Die tools (moulds used for casting) 4 * 1 Jan 2004 Heating assets: Degassing assets 5 * 1 Jan 2004 Furnaces (including dosing, holding and melting) 15 * 1 Jan 2004 Heat treatment baskets 5 * 1 Jan 2004 Heat treatment ovens 20 * 1 Jan 2004 Ingot pre-heaters 20 * 1 Jan 2004 Quenching tanks 20 * 1 Jan 2004 Impregnation machines 10 * 1 Jul 2013 Machining/finishing assets: Blast machines (including shot, sand, bead) 20 * 1 Jan 2004 CNC lathes 10 * 1 Jan 2004 CNC machining centres 10 * 1 Jan 2004 CNC milling machines 10 * 1 Jan 2004 Drilling machines 15 * 1 Jan 2004 Linishing belt machines 10 * 1 Jan 2004 Trim presses (hydraulic type and crank type) 15 * 1 Jan 2004 Trim tools used in trim press machines 4 * 1 Jan 2004 Vibrating machines (including rumbling and knock out machines 10 * 1 Jan 2004 Materials handling conveyors 10 * 1 Jan 2004 Molten metal transfer ladles 3 * 1 Jan 2004 Paint line conveyors 15 * 1 Jan 2004 Robots 10 * 1 Jan 2004 Sand casting assets: Core boxes 4 * 1 Jan 2004 Core making machines (core blowers) 15 * 1 Jan 2004 Gas generators for sand curing 15 * 1 Jan 2004 Sand core dies 7 * 1 Jul 2013 Sand core making machines 15 * 1 Jul 2013 Testing assets: Co-ordinate measurement machines 10 * 1 Jan 2004 Leak and pressure testing machines 4 * 1 Jan 2004 Spectrometers 10 * 1 Jan 2004 X-ray machines 15 * 1 Jan 2004 Tinsmiths' plant 20 1 Jan 2001 Steel coil roll forming, slitting and blanking and sheet metal forming (22210 to 22290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Steel coil blanking or shear line assets: Coil cars (including stationary coil cars) 15 * 1 Jul 2012 Cut to length shears and guillotines 15 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 Grip feeders 10 * 1 Jul 2012 Levellers 15 * 1 Jul 2012 Meter wheels 7 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Scissor lifts 15 * 1 Jul 2012 Stackers 15 * 1 Jul 2012 Steel coil roll forming assets: Auto banders 10 * 1 Jul 2012 Closed section induction welders 15 * 1 Jul 2012 Closed section laser welders 10 * 1 Jul 2012 CNC laser cutting units 10 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil joining welding units 15 * 1 Jul 2012 Coil levellers and straighteners 15 * 1 Jul 2012 Coil magazines 15 * 1 Jul 2012 Coil tilters 15 * 1 Jul 2012 Coil tilting coil cars 15 * 1 Jul 2012 Control systems assets: Motion controllers 10 * 1 Jul 2012 Programmable logic controllers (PLCs) 10 * 1 Jul 2012 Potentiometers 5 * 1 Jul 2012 Variable speed drives (VSDs) 10 * 1 Jul 2012 Control systems (including roll former control systems (incorporating end coders), de-coiler/un-coiler control systems and snubber control systems) 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Embossing units 5 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 In-line presses and punches 15 * 1 Jul 2012 In-line printers and labellers 7 * 1 Jul 2012 Metal saws: Band saws 10 * 1 Jul 2012 Rotary cut off saws 10 * 1 Jul 2012 Roll former tooling 8 * 1 Jul 2012 Roll formers (incorporating entry guides, fixed and height adjustable pinch rollers, drive motor and gearboxes, base and power supply unit): Fixed 15 * 1 Jul 2012 Mobile 10 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Shears and guillotines 15 * 1 Jul 2012 Snubbers (incorporating drives, motors and gearboxes) 15 * 1 Jul 2012 Strip lubricators 10 * 1 Jul 2012 Support assets: Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Engineering workshop assets: CNC and NC lathes 10 * 1 Jul 2012 Drilling machines 10 * 1 Jul 2012 Keyway broaching presses 15 * 1 Jul 2012 Guard lights (incorporating red eye guard lights and stands) 7 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Spreader bars 10 * 1 Jul 2012 Manual strapping machines 7 * 1 Jul 2012 Measuring assets (including micrometers, protractors, tapes, and vernier callipers) 7 * 1 Jul 2012 Perimeter fencing 15 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Stackers (drop and suction) 15 * 1 Jul 2012 Stretch wrappers 10 * 1 Jul 2012 Tunnel guarding (including safety cages) 15 * 1 Jul 2012 Steel coil slitting assets: Anti-flutter rolls 10 * 1 Jul 2012 Auto banders (incorporating conveyors, strapping heads, coil lift systems, strapping dispensers, accumulators and controls) 10 * 1 Jul 2012 Carryover tables 15 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil stacking systems 20 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 De-coiler/un-coiler edge guides 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Downenders (incorporating conveyors, hydraulics and controls) 20 * 1 Jul 2012 Entry and exit coil carousels/capstans 20 * 1 Jul 2012 Entry shears 15 * 1 Jul 2012 Exit edge guides 10 * 1 Jul 2012 Exit feed up units (incorporating deflector and lift rolls, shears, separators, tables and traverse drives) 20 * 1 Jul 2012 Exit turnstile/coil stackers 20 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Magnet cranes 20 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Main hydraulic power pack (incorporating interconnecting pipe work to valve stands) 15 * 1 Jul 2012 Pallet conveyor monorails 10 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Perimeter guarding 15 * 1 Jul 2012 Pinch rollers/breakers 20 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Re-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers, and brakes) 15 * 1 Jul 2012 Scrap baller 15 * 1 Jul 2012 Scrap chopper bins and carriages 20 * 1 Jul 2012 Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Scrap choppers 20 * 1 Jul 2012 Separator blades 10 * 1 Jul 2012 Slitter tooling (incorporating blades, rubbers and spacers) 5 * 1 Jul 2012 Slitting head building stations (incorporating rotating rigs) 20 * 1 Jul 2012 Slitting head entry side guides 10 * 1 Jul 2012 Slitting heads (incorporating electric motors, gearboxes and drive shafts) 15 * 1 Jul 2012 Tension units (incorporating entry and exit quadrants, rolls, separators, drag pads, motors, gearboxes and drives) 15 * 1 Jul 2012 Weighing scales (incorporating load cells and controls) 20 * 1 Jul 2012 Steel sheet metal forming assets: Blankers 15 * 1 Jul 2012 Brake presses 20 * 1 Jul 2012 CNC multi head combined slitter/blankers 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Folders 10 * 1 Jul 2012 Guillotines 15 * 1 Jul 2012 Mini slitters 15 * 1 Jul 2012 Boiler, tank and other heavy gauge metal container manufacturing (22310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sheet metal tanks manufacturing assets: Band saws 5 * 1 Jul 2012 Coil holders 10 * 1 Jul 2012 Curving rollers 10 * 1 Jul 2012 Drilling machines (including bench and radial drills) 5 * 1 Jul 2012 Gang and turret punching machines 15 * 1 Jul 2012 Hand tools 5 * 1 Jul 2012 Hoists: Electric 5 * 1 Jul 2012 Hydraulic 15 * 1 Jul 2012 Hooks (including c-hooks and slinger hooks) 5 * 1 Jul 2012 Jib cranes 15 * 1 Jul 2012 Laser cutters 7 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Pallet jacks 10 * 1 Jul 2012 Plate grabs 5 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Riveting machines 15 * 1 Jul 2012 Shears: Hand-held type 3 * 1 Jul 2012 Guillotine type 15 * 1 Jul 2012 Spreader bars 15 * 1 Jul 2012 Trolleys 5 * 1 Jul 2012 Welders 5 * 1 Jul 2012 Spring and wire product manufacturing (22910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Nail manufacturing plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Metal coating and finishing (22930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Galvanising plant 10 1 Jan 2001 Other fabricated metal product manufacturing n.e.c. (22990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Saw-making plant 20 1 Jan 2001 Motor vehicle manufacturing (23110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): Ancillary and support assets: Air compressors 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts) - see Table B Warehouse and distribution centre equipment and machines Brake hose cleaning machines 10 * 1 Jul 2011 Calibration assets 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2011 Dust and fume extraction assets: Fixed extraction systems (incorporating ducting, extraction arms etc) 15 * 1 Jul 2011 Mobile 7 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Glycol and water mixing plant assets 15 * 1 Jul 2011 Hose reels 7 * 1 Jul 2011 Power supply assets (including generators) - use any relevant determinations made for Power supply assets in Table B Racks and shelving 20 * 1 Jul 2011 Stillages, storage bins tote boxes and trolleys 15 * 1 Jul 2011 Storage tanks: Fuel storage tanks 20 * 1 Jul 2011 Gas storage tanks (including argon, compressed natural gas (CNG) and nitrogen gas storage tanks) 30 * 1 Jul 2011 Lubricant storage tanks 20 * 1 Jul 2011 Tooling: Dies (for press brakes) 12 * 1 Jul 2011 Jigs and fixtures 7 * 1 Jul 2011 Moulds (including fibreglass moulds) 7 * 1 Jul 2011 Vehicle platforms and runways (used in wheel alignment etc) 20 * 1 Jul 2011 Ventilation fans 20 * 1 Jul 2011 Waste oil collection and storage assets 10 * 1 Jul 2011 Waste water treatment assets: Meters 5 * 1 Jul 2011 Pipework 15 * 1 Jul 2011 Pumps 12 * 1 Jul 2011 Separators 15 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Water demineralising plant assets (including containers, pipework, pumps and reverse osmosis assets) 15 * 1 Jul 2011 Weighers: Fixed (weighbridges) 20 * 1 Jul 2011 Mobile 10 * 1 Jul 2011 Assembly and body shop assets: Adhesive mixing and dispensing assets 15 * 1 Jul 2011 Alignment, positioning and verification assets: Axle and frame alignment assets (including frame presses) 15 * 1 Jul 2011 Computer and laser based contact and non-contact devices (including 'Faro arms') 10 * 1 Jul 2011 Dumpy levels 7 * 1 Jul 2011 Coupling machines 15 * 1 Jul 2011 Power tool and rivet gun power packs and rigs 15 * 1 Jul 2011 Power tools: Nut runners (including cables and controllers) 7 * 1 Jul 2011 Others (including angle grinders, fastening tools, hand operated saws, rivet guns etc) - see Table B Power tools, hand tools Sawing machines (including aluminium cutting saws, bandsaws and cold saws) 12 * 1 Jul 2011 Welding assets: Automatic stud well bowl feeder units 10 * 1 Jul 2011 Hand held and portable spot welders (including transformers) 10 * 1 Jul 2011 MIG welders 15 * 1 Jul 2011 Stud welding machines 15 * 1 Jul 2011 TIG welders 15 * 1 Jul 2011 Vertical electric welders (pedestal welders) 15 * 1 Jul 2011 Welding reels 7 * 1 Jul 2011 Handling assets: Conveyors: Floor and in-floor conveyors (including belt conveyors, skid conveyors, skillet conveyors, slat conveyors, turntables etc) 15 * 1 Jul 2011 Monorails and overhead conveyors 20 * 1 Jul 2011 Cranes (including gantry cranes, overhead cranes and turnover cranes) 25 * 1 Jul 2011 Elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 66400), Elevating work platforms (EWPs) Forklift trucks (including pallet jacks, pallet stackers and reach trucks) - see Table B Forklifts Mobile hoists/floor cranes (including engine and radiator hoists) 15 * 1 Jul 2011 Pushers, rollers and tug units 10 * 1 Jul 2011 Vehicle hoists/lifters (including column lifters and post hoists) 25 * 1 Jul 2011 Paint shop assets: Booths and ovens: Generally (including baking/curing ovens, paint mixing booths/rooms, pre-treatment/sanding booths and wash down booths including cab degreasers) 20 * 1 Jul 2011 Spray booths and combination spray booth baking ovens 15 * 1 Jul 2011 Dip tank electro coating assets (including alkaline cleaner tanks, electro application tanks, surface conditioner tanks and water rinse tanks) 15 * 1 Jul 2011 Infrared paint dryers 7 * 1 Jul 2011 Paint proportioning assets: Electronic component proportioning systems 10 * 1 Jul 2011 Paint tinting and colour blending machines 5 * 1 Jul 2011 Press shop assets: Bending machines: Chassis rail/frame bending machines 20 * 1 Jul 2011 Folders (including pan brakes) 20 * 1 Jul 2011 Press brakes (brake presses) 25 * 1 Jul 2011 Tube benders 12 * 1 Jul 2011 Chassis rail drilling/punching machines: Chassis rail processing machines (incorporating drilling and profiling) 20 * 1 Jul 2011 Punching machines 20 * 1 Jul 2011 CNC milling machines 10 * 1 Jul 2011 CNC routing machines 10 * 1 Jul 2011 Drilling machines (bench drills, pedestal drills and pillar drills) 12 * 1 Jul 2011 Guillotine shears 20 * 1 Jul 2011 Lathes: CNC lathes 10 * 1 Jul 2011 Conventional or non-CNC lathes 15 * 1 Jul 2011 Plasma cutters 15 * 1 Jul 2011 Scribing and number stamping machines (including chassis number scribing/stamping machines and vehicle identification number stamping machines) 10 * 1 Jul 2011 Trim and final shop assets: Air conditioning charging units 10 * 1 Jul 2011 Brake testing units 20 * 1 Jul 2011 Bus and truck wash assets - see Table A Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets Electrical systems testing assets 15 * 1 Jul 2011 Fluid filling assets: Fluid filling machines (including coolant, fuel, lubrication and power steering fluid filling machines) 10 * 1 Jul 2011 Urea dispensing systems (incorporating intermediate bulk containers, hose reels, meters and pumps) 10 * 1 Jul 2011 Headlight aiming equipment 10 * 1 Jul 2011 Torque testing machines (including chassis dynamometers and engine dynamometers) 12 * 1 Jul 2011 Wheel alignment assets: Wheel alignment lasers 4 * 1 Jul 2011 Wheel alignment systems (incorporating alignment machines housing computer hardware and software, probes and sensors) 15 * 1 Jul 2011 Metal stamping and blanking assets: Ancillary assets (including building and services assets): Air compressors 15 * 1 Jul 2012 Air dryers 10 * 1 Jul 2012 Generally (including air conditioning assets, air cooling assets, fencing (removable), fire control and alarm assets, power supply assets) - use any applicable determination in Table B Steelwork structures (including access and storage platforms, bollards, ladders etc) 15 * 1 Jul 2012 Blanking and stamping press assets: Presses (including production presses and production supporting presses such as die spotting presses, tryout presses etc) 15 * 1 Jul 2012 Support assets (including decoilers, loaders, unloaders, pallet transfer, sheet feeders, crane savers etc) 15 * 1 Jul 2012 Die change over assets (die trailers, die trucks, die trolleys etc) 15 * 1 Jul 2012 Die racks 15 * 1 Jul 2012 Dies (stamping dies) 7 * 1 Jul 2012 Inspection and measuring assets (including accelerometers, accuracy measurement tools, desktop friction and wear testers, dualscopes and measuring and evaluation machines generally) 10 * 1 Jul 2012 Maintenance workshop and tool room assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Cutting machines (including gas cutters and plasma cutting machines) 10 * 1 Jul 2012 Exhaust fans 10 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Hand tools (including portable power tools, sealer guns and spray guns) 3 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks etc) 15 * 1 Jul 2012 Lifting equipment (including vertical elevators and hoists) 15 * 1 Jul 2012 Maintenance machines and tool room assets generally (including boring machines, folding machines, grinding machines, guillotines, hydraulic benders and presses, lapping machines, lathes, milling machines, NC machines and pipe threaders) 15 * 1 Jul 2012 Measuring assets (including height gauges, micrometers, surface measuring machines and vernier calipers) 10 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (including ARC welders, MIG welders and TIG welders) 10 * 1 Jul 2012 Pallets 10 * 1 Jul 2012 Production control systems 10 * 1 Jul 2012 Robots (including press tending robots, press transfer robots and pressed parts rack loading robots) 10 * 1 Jul 2012 Scrap metal baling assets (including balers and conveying systems) 15 * 1 Jul 2012 Steel coil and steel sheet handling assets: Automated guided vehicles (AGVs) (used in blank/stamped parts handling) 10 * 1 Jul 2012 Coil loaders (including hydraulic carts, lift tables and platforms) 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Forklifts - see Table B Overhead cranes and hoists 20 * 1 Jul 2012 Steel coil and steel sheet processing assets: Blank/sheet turnover machines 15 * 1 Jul 2012 Destacking/stacking machines 10 * 1 Jul 2012 Washing machines 10 * 1 Jul 2012 Motor car engine assembly and manufacturing assets: Ancillary and support assets: Air compressors 15 * 1 Jul 2012 Air curtains 10 * 1 Jul 2012 Control systems (including mimic panels) 10 * 1 Jul 2012 Cooling water supply assets (including cooling towers, storage tanks and water conditioning/dosing assets) 15 * 1 Jul 2012 Dust and fume extraction assets (including ducting, extraction fans, hoppers etc) 15 * 1 Jul 2012 Engine lubrication storage, filtration and feed plant assets 15 * 1 Jul 2012 Engine pallets 10 * 1 Jul 2012 Lighting (production) 15 * 1 Jul 2012 Racks, shelving, stands and tables generally 15 * 1 Jul 2012 Robots generally (including assembly robots, gantry robots and pick and place robots etc) 10 * 1 Jul 2012 Safety assets generally (including guarding, matting, railing etc, where separately identifiable and not incorporated into an existing asset) 10 * 1 Jul 2012 Stillages, storage bins, tote boxes and trolleys 10 * 1 Jul 2012 Swarf and machining line coolant separation and refrigeration systems (incorporating coolant circulation pumps and tanks, outfeed extractors, refrigeration chiller packs, separators and swarf tote excavators) 15 * 1 Jul 2012 Tooling assets: Electronic and laser tool pre-setting and setting machines (including coordinate measurement machines) 10 * 1 Jul 2012 Tooling (for drills, lathes, mills etc) 3 * 1 Jul 2012 Engine assembly and engine component sub-assembly assets: Adhesive application assets used in form-in-place gasket systems etc (including adhesive unloading equipment and robots) 10 * 1 Jul 2012 Assembly and sub-assembly assets generally (including assembly machines, balancing machines, bearing shell detection assets, crank and piston spin test machines, oil filling machines etc) 10 * 1 Jul 2012 Coding assets (including automated ink or spray jet coders and automated pin coding stamping machines) 10 * 1 Jul 2012 Nut runner assets: Automated nut runner and fastening systems (incorporating cables and controllers, and including bolt torquing robots) 10 * 1 Jul 2012 Manually operated nut runners (pre-torque applications etc) 5 * 1 Jul 2012 Power tools generally 3 * 1 Jul 2012 Engine component machining line assets (including broaching machines, deburring machines, gauging machines, honing machines, leak testing machines, machining centres, pallet loading systems, surface grinding machines, transfer machines, washing machines etc) 15 * 1 Jul 2012 Engine function testing assets (including cold test machines, engine dynamometers, engine ignition testing machines and hot test machines) 10 * 1 Jul 2012 Handling assets: Conveyors: Elevating conveyors (including engine block elevating conveying assets etc) 15 * 1 Jul 2012 Floor and in-floor standalone conveyors (including belt conveyors, infeed and outfeed conveyors) 15 * 1 Jul 2012 Monorails and overhead conveyors 15 * 1 Jul 2012 Cranes and hoists (including bridge cranes, gantry cranes, overhead cranes and turnover cranes) 20 * 1 Jul 2012 Lifting fixtures, magnets, slings etc 10 * 1 Jul 2012 Quality control assets generally (including cylinder head thickness testers, digital torque wrenches, gauges, inspection equipment generally, measuring equipment generally, microscopes, scales, scanners, testing equipment generally, thermometers, vibration meters etc) 10 * 1 Jul 2012 Toolroom assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Degreasing plant systems (incorporating float valves, hoists, monorails, pumps etc) 15 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks) 15 * 1 Jul 2012 Tool grinding and maintenance machines (including boring machines, broach sharpening machines, grinding machines, guillotines, lapping machines, milling machines, toolroom lathes etc) 15 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (ARC welders, MIG welders etc) 10 * 1 Jul 2012 Waste treatment assets: Laboratory equipment (including balancers, chart recorders, dryers, pH sampling devices, rotameters and simulators etc) 10 * 1 Jul 2012 Meters and sensors (including chart recorders, dosing meters, level meters, level sensors and pH method meters and sensors etc) 10 * 1 Jul 2012 Pumps (including dosing pumps, recirculation pumps etc) 10 * 1 Jul 2012 Tanks and pools (including recycling tanks, sludge tanks and pools, storage tanks etc) 20 * 1 Jul 2012 Waste treatment assets generally (including dosing systems, flotation waste treatment systems, heaters, oil removing systems, skimmers and sludge presses etc) 15 * 1 Jul 2012 Motor vehicle manufacturing plant (not listed elsewhere): Basic machinery 10 1 Jan 2001 Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work-holding tools) 3 1 Jan 2001 Non-ferrous metal casting assets - see Table A Non-ferrous metal casting (21410) Motor vehicle body and trailer manufacturing (23120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus vehicle body assembly assets (on supplied motor and chassis) - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Truck body manufacturing assets - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Other motor vehicle parts manufacturing (23190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal stamping and blanking assets - see Table A Motor vehicle manufacturing (23110), metal stamping and blanking assets Piston ring manufacturing plant: Engineering works plant 20 1 Jan 2001 Motors 20 1 Jan 2001 Overhead gear, equipment, belting etc 20 1 Jan 2001 Precision machines 13 ⅓ 1 Jan 2001 Railway rolling stock manufacturing and repair services (23930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assembly assets: Access and assembly platforms 15 * 1 Jul 2014 Alignment assets (including gearbox alignment assets) 10 * 1 Jul 2014 Bearing puller assets 10 * 1 Jul 2014 Blast chamber assets (incorporating shot recovery systems) 10 * 1 Jul 2014 Cutting assets (including plate profilers, profile cutters and saws) 10 * 1 Jul 2014 De-coiling assets 15 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Foam filling station assets 10 * 1 Jul 2014 Furnaces and ovens (including ladles and stress relief ovens) 20 * 1 Jul 2014 Jigs (including rollover jigs and lifting jigs) 15 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Milling machines (including gantry) 20 * 1 Jul 2014 Pipe and tube bending assets 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Riveting assets 5 * 1 Jul 2014 Specialised hydraulic tool assets 10 * 1 Jul 2014 Stretch formers 10 * 1 Jul 2014 Sweeping assets 10 * 1 Jul 2014 Turning assets 10 * 1 Jul 2014 Wash bay assets 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wire cutting and stripping assets 10 * 1 Jul 2014 Handling assets: Cranes (including overhead gantry cranes) 25 * 1 Jul 2014 Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) 20 * 1 Jul 2014 Pallet lifters 10 * 1 Jul 2014 Scissor lifts 10 * 1 Jul 2014 Maintenance and refurbishment assets: Boring assets 10 * 1 Jul 2014 Cutting assets (including guillotines, plasma cutters and profilers) 15 * 1 Jul 2014 Detecting assets (including flaw detectors) 10 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Grinding and milling assets 20 * 1 Jul 2014 Hydraulic drop and work tables 10 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) 15 * 1 Jul 2014 Portable presses (including hydraulic power presses) 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Tanks (including washing and water tanks) 20 * 1 Jul 2014 Vacuum assets 10 * 1 Jul 2014 Washing assets (including bearing and bogie washers) 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wheel condition monitoring systems 7 * 1 Jul 2014 Support assets: Cleaning assets (including high pressure cleaners) 5 * 1 Jul 2014 Compressed air system assets (including compressors, dryers and filters and receivers) 10 * 1 Jul 2014 Computer measuring and monitoring assets (including load and pressure indicators) 7 * 1 Jul 2014 Control system assets (including supervisory control and data acquisition (SCADA) systems and vehicle preparation systems) 10 * 1 Jul 2014 Cooling towers 15 * 1 Jul 2014 Dust and fume extraction system assets 15 * 1 Jul 2014 Electricity supply assets - see Table A Electricity supply (26100 to 26400) Fastening and riveting assets 5 * 1 Jul 2014 Fire prevention systems (incorporating fire protection systems and water tanks) 15 * 1 Jul 2014 Induction heaters 10 * 1 Jul 2014 Portable train weighing assets 10 * 1 Jul 2014 Pumps (including hydraulic pumps) 10 * 1 Jul 2014 Racking and storage assets 20 * 1 Jul 2014 Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles) 10 * 1 Jul 2014 Railway tracks - see Table A Rail freight and passenger transport services (47100 to 47200) Refrigerant recovery assets 10 * 1 Jul 2014 Traversers and turntables 20 * 1 Jul 2014 Vehicle progression systems assets (including rabbits) 10 * 1 Jul 2014 Waste water and effluent treatment assets 10 * 1 Jul 2014 Weighing assets for carriages and locomotives 20 * 1 Jul 2014 Testing assets: Bogie, brake and spring testing assets 10 * 1 Jul 2014 Cab test benches and CRC cable testing assets 5 * 1 Jul 2014 Earth testing assets 10 * 1 Jul 2014 Electrical testing assets (including multimeters) 10 * 1 Jul 2014 Post production testing assets (excluding weighing assets - see above in support assets): Water test facility assets (incorporating control systems, gantries, pipes, pumps etc) 10 * 1 Jul 2014 Other post production testing assets 5 * 1 Jul 2014 Test sheds for testing locomotives and other rolling stock 30 * 1 Jul 2014 Aircraft manufacturing and repair services (23940) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compression assets: Generally (including air compressors, air dryers and air receivers) (excluding portable air compressors) 13 * 1 Jul 2020 Portable: Reciprocating 7 * 1 Jul 2020 Rotary screw 10 * 1 Jul 2020 Aircraft testing and measurement equipment: Instrumentation, dynamometers and calibrating equipment (including testing equipment for engines, radios) 10 * 1 Jul 2020 Maintenance stands (including rigs and engine stands) 20 * 1 Jul 2020 Test cell tunnels 40 * 1 Jul 2020 Air start units 15 * 1 Jul 2020 Benches and tables 10 * 1 Jul 2020 Borescope equipment: Fixed probes 3 * 1 Jul 2020 Flexible probes 3 * 1 Jul 2020 Light source 5 * 1 Jul 2020 Video scopes 5 * 1 Jul 2020 Cabin pressurisation test units 15 * 1 Jul 2020 Carbon fibre cutters used in manufacturing 10 * 1 Jul 2020 Computer numerical control (CNC) machines 10 * 1 Jul 2020 Cranes (gantry and overhead) 25 * 1 Jul 2020 Degreasing machines (including washing machines) 7 * 1 Jul 2020 Elevating work platforms: Boom lifts 15 * 1 Jul 2020 Personnel lifts 10 * 1 Jul 2020 Scissor lifts 10 * 1 Jul 2020 Hand tools, manual (including screw drivers, spanners, wrenches) 10 * 1 Jul 2020 Hand tools, powered: 1 Jul 2020 Air 5 * 1 Jul 2020 Battery 3 * 1 Jul 2020 Electric 5 * 1 Jul 2020 Hydraulic power units (including hydraulic mules) 15 * 1 Jul 2020 Industrial autoclaves 30 * 1 Jul 2020 Industrial ovens 15 * 1 Jul 2020 Jacks 10 * 1 Jul 2020 Maintenance work platforms 20 * 1 Jul 2020 Measuring tools, manually operated (including vernier calipers, micrometers, depth gauges, tyre pressure gauges) 5 * 1 Jul 2020 Metal working precision machines (including automatic lathes, milling machines, jig borers) 10 * 1 Jul 2020 Mobile cranes 10 * 1 Jul 2020 Nitrogen carts 15 * 1 Jul 2020 Oxygen carts 15 * 1 Jul 2020 Racks 20 * 1 Jul 2020 Robots 10 * 1 Jul 2020 Sandblasters 7 * 1 Jul 2020 Sheet metal machines (including benders and folders, guillotines and roll formers) 15 * 1 Jul 2020 Tow bars 10 * 1 Jul 2020 Tow tractors: Generally (excluding remote controlled tugs) 20 * 1 Jul 2020 Remote controlled tugs 10 * 1 Jul 2020 Tyre bead breakers 15 * 1 Jul 2020 Welders - see Table B Welders Other transport equipment manufacturing n.e.c. (23990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Motor cycle building plant 10 1 Jan 2001 Photographic, optical and ophthalmic equipment manufacturing (24110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Optical lens grinding and contact lens manufacturing: CNC milling machines 7 * 1 Jul 2004 Combined surface generators and grinders and finers 10 * 1 Jul 2004 Deblocking and lens cleaning machines (including ultrasonic washers) 9 * 1 Jul 2004 Finers 10 * 1 Jul 2004 Finishing blockers 8 * 1 Jul 2004 Frame tracers 5 * 1 Jul 2004 Lap tools 10 * 1 Jul 2004 Layout blockers 8 * 1 Jul 2004 Lens coating machines 10 * 1 Jul 2004 Lens curing and drying ovens 10 * 1 Jul 2004 Lens edgers 7 * 1 Jul 2004 Lens tinting machines 8 * 1 Jul 2004 Lensmeters: Automated 5 * 1 Jul 2004 Manual 10 * 1 Jul 2004 Polishers 10 * 1 Jul 2004 Protective lacquering or surface saver taping machines 9 * 1 Jul 2004 Surface generators and grinders 10 * 1 Jul 2004 Surface lathes 8 * 1 Jul 2004 Other professional and scientific equipment manufacturing n.e.c. (24190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Watchmakers' plant 10 1 Jan 2001 Wooden furniture and upholstered seat manufacturing (25110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Furniture-making plant 13 ⅓ 1 Jan 2001 Jewellery and silverware manufacturing (25910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Jewellers' plant 10 1 Jan 2001 Other manufacturing n.e.c. (25990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Broom and brush manufacturing plant 13 ⅓ 1 Jan 2001 Umbrella manufacturers' plant: Cutting boards 10 1 Jan 2001 Lathes 13 ⅓ 1 Jan 2001 Motors 20 1 Jan 2001 ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) Electricity supply (26110 to 26400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electricity distribution: Control, monitoring, communications and protection systems 10 * 1 Jan 2002 Customer meters (incorporating load and time switches if fitted) 25 * 1 Jan 2002 Customer service mains or cable, above ground 40 * 1 Jan 2002 Customer service mains or cable, underground 50 * 1 Jan 2002 Distribution lines: Above ground (incorporating conductors; cross arms, insulators and fittings; poles - concrete, wood, steel or stobie; and transformers - pole or ground pad mounted) 45 * 1 Jan 2002 Combination of above ground and underground 47 ½ * 1 Jan 2002 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jan 2002 Distribution substations/transformers, pole or ground pad mounted 40 * 1 Jan 2002 Distribution zone substations (excluding control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Nightwatchman's lights 15 * 1 Jan 2002 Street lights 15 * 1 Jan 2002 Electricity generation: Ash and dust handling and disposal: Ash dams 20 * 1 Jan 2002 Ash slurry systems 15 * 1 Jan 2002 Conveyors 30 * 1 Jan 2002 Crushers 15 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Fuel supply and handling: On-site gaseous fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 On-site liquid fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 Solid fuels: Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30 * 1 Jan 2002 Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30 * 1 Jan 2002 On-site coal storage assets (including stacking and reclaiming assets) 30 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Quality control assets (including coal sampling assets and secondary crushers) 30 * 1 Jan 2002 Power generators: Co-generation: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Reciprocating engines, diesel fired 20 * 1 Jan 2002 Reciprocating engines, gas spark ignition 20 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Combined cycle: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Diesel or gas engine: Control and monitoring systems 15 * 1 Jan 2002 Diesel reciprocating engines 20 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas spark ignition reciprocating engines 20 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Gas turbine: Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Hydro-electric: Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical area 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Hydro turbines and generators 40 * 1 Jan 2002 Miscellaneous assets 40 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 40 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 35 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 40 * 1 Jan 2002 Solar: Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) 20 * 1 Jul 2011 Thermal: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Primary dust collection systems (incorporating electrostatic precipitators or baghouse filters) 30 * 1 Jan 2002 Solid fuel preparation assets (including fuel feeders and milling assets) 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam generators 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Wind: Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Wind turbines 20 * 1 Jan 2002 Power station civil and structural works: Chimney stacks: Concrete surrounds 30 * 1 Jan 2002 Steel flues 20 * 1 Jan 2002 Cooling towers (concrete or timber) 30 * 1 Jan 2002 Cooling water systems (excluding cooling towers and condensing assets) 30 * 1 Jan 2002 Power station buildings, to the extent that they form an integral part of plant 30 * 1 Jan 2002 Workshop machinery and tools 20 * 1 Jan 2002 Electricity transmission: Control, monitoring, communications and protection systems 12 ½ * 1 Jan 2002 Power transformers 40 * 1 Jan 2002 Transmission lines (incorporating conductors, insulators and towers) 47 ½ * 1 Jan 2002 Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Gas supply (27000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gas distribution: Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Low pressure (LP) gas storage holders 40 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services): Generally 50 *# 1 Jul 2002 Polyvinylchloride (PVC) pipelines 30 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Gas transmission: Compressor gas turbine (GT) drivers 20 * 1 Jul 2002 Compressor station assets 30 *# 1 Jul 2002 Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Gas pipeline LNG station assets 30 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines - transmission, spur or lateral 50 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Underground gas storage asset 40 *# 1 Jul 2002 Water supply (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used by irrigation water providers: Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 Assets used in water supply: Aerators and blowers 20 * 1 Jan 2005 Cathodic protection systems 20 * 1 Jan 2005 Chemical dosing pumps 25 * 1 Jan 2005 Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Raw water storage and supply assets: Bores 30 * 1 Jan 2005 Dam or weir intake structures 100 * 1 Jan 2005 Dams and weirs 100 * 1 Jan 2005 Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80 * 1 Jan 2005 Service connections: Water meters 20 * 1 Jan 2005 Valves: Generally 30 * 1 Jan 2005 Pressure reducing valves 25 * 1 Jan 2005 Water mains: being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Water supply control systems assets: Air scour flow meters, level sensors, transmitters and meters 10 * 1 Jan 2005 Chlorine analysers, mini labs, pH meters, turbidity analysers and meters 7 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Pressure sensors, transmitters and meters 10 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Water supply pumping station detention tanks 80 * 1 Jan 2005 Water treatment assets: Balance tanks 80 * 1 Jan 2005 Bore water treatment assets: Aerators and blowers 20 * 1 Jan 2005 Backwash pumps 25 * 1 Jan 2005 Batching tanks 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Drying beds 50 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Lime pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Lime silos 50 * 1 Jan 2005 Reactors 25 * 1 Jan 2005 Sludge thickeners 50 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical dosing systems 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Filtration tanks (incorporating scrapers) 80 * 1 Jan 2005 Flocculation tanks (incorporating scrapers) 80 * 1 Jan 2005 Inline mixers 15 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Raw water inlet screening systems 25 * 1 Jan 2005 Sludge treatment lagoons 50 * 1 Jan 2005 Wash water holding tanks 80 * 1 Jan 2005 Sewerage and drainage services (28120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical dosing pumps 25 * 1 Jan 2005 Dams: Lined earth dams 100 * 1 Jan 2005 Dam covers 20 * 1 Jan 2005 Effluent outfalls: Shoreline ocean 100 * 1 Jan 2005 Extended ocean 100 * 1 Jan 2005 River or estuary 100 * 1 Jan 2005 Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Sewage pump station assets: Detention tanks 80 * 1 Jan 2005 Overflow screens 25 * 1 Jan 2005 Sewage service connection assets: Low pressure pumps 25 * 1 Jan 2005 Vacuum pumps 25 * 1 Jan 2005 Sewage treatment assets: Air filtration systems 20 * 1 Jan 2005 Air scrubbers 10 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Grit removal assets 25 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Screenings removal assets 25 * 1 Jan 2005 Sludge processing assets: Anaerobic digesters 80 * 1 Jan 2005 Anaerobic digester gas handling and blowing systems 25 * 1 Jan 2005 Anaerobic digester heating systems 25 * 1 Jan 2005 Bio-filters 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Lime disinfection dosing units 25 * 1 Jan 2005 Sludge dewatering assets: Belt presses 15 * 1 Jan 2005 Centrifuges 20 * 1 Jan 2005 Screw conveyors 25 * 1 Jan 2005 Screw presses 20 * 1 Jan 2005 Sludge driers 20 * 1 Jan 2005 Sludge heating units 20 * 1 Jan 2005 Sludge thickening tanks (incorporating scrapers) 80 * 1 Jan 2005 Treatment assets: Primary treatment assets: Primary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Primary sedimentation lagoons 50 * 1 Jan 2005 Primary sedimentation tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Scum collection and transfer systems 25 * 1 Jan 2005 Secondary treatment assets: Biological nutrient removal (BNR) assets: Aerators and blowers 20 * 1 Jan 2005 BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) 80 * 1 Jan 2005 Mixers 25 * 1 Jan 2005 Secondary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Secondary treatment lagoons 50 * 1 Jan 2005 Secondary treatment tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Sequenced batch reactors 80 * 1 Jan 2005 Sludge aerators and blowers 80 * 1 Jan 2005 Tertiary treatment assets: Backwash air blowers 20 * 1 Jan 2005 Chlorine contact tanks 80 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Reverse osmosis assets: Fine screening systems 15 * 1 Jan 2005 Micro filtration units 15 * 1 Jan 2005 Reverse osmosis membrane filtration units 10 * 1 Jan 2005 UV disinfectors 25 * 1 Jan 2005 Water storage tanks 80 * 1 Jan 2005 Sewerage control systems assets: Chlorine residual analysers and pH meters 7 * 1 Jan 2005 Dissolved oxygen probes, level sensors, transmitters and meters 10 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) 80 * 1 Jan 2005 Valves: Generally 25 * 1 Jan 2005 Pressure reducing valves 30 * 1 Jan 2005 Solid waste collection services (29110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Domestic mobile bins (plastic) 10 * 1 Jul 2015 Industrial mobile rubbish bins (metal) 8 * 1 Jul 2015 Industrial mobile rubbish bins (plastic) 5 * 1 Jul 2015 Metal skips for hire 8 * 1 Jul 2015 Roll-on roll-off containers 10 * 1 Jul 2015 Stationary and portable compactor bins 8 * 1 Jul 2015 Bin delivery vehicle cranes/bin and skip lifters 10 * 1 Jul 2015 Compactors and collection bodies on trucks (including lifting arms) 8 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Garbage compactor trucks (excluding the compactor) 10 *# 1 Jul 2015 Hook lifts on truck body 10 * 1 Jul 2015 Truck hoists 20 * 1 Jul 2015 Washing assets (including pressure washers) 4 * 1 Jul 2015 Waste water treatment systems 10 * 1 Jul 2015 Waste treatment and disposal services (29210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Transfer stations and landfill operation assets: Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Bins generally (including metal bins) 7 * 1 Jul 2015 Compactor bins 6 * 1 Jul 2015 Mobile bins (including rubbish bins) 5 * 1 Jul 2015 Bulk fuel above ground tanks 20 * 1 Jul 2015 Bulldozers and drotts (including landfill compaction assets) 5 * 1 Jul 2015 CCTV and security systems 4 * 1 Jul 2015 Concrete crushing assets 15 1 Jul 2015 Dust and odour control assets 12 * 1 Jul 2015 Excavators and front end loaders 5 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts used in waste handling 5 * 1 Jul 2015 Forklifts not used in waste handling 11 * 1 Jul 2015 Gas capture assets: Extraction assets (including wells, laterals and headers, and condensate systems) 8 * 1 Jul 2015 Flare skid assets generally (including blowers, monitoring systems and flame arresters, but excluding flare stacks) 7 ½ * 1 Jul 2015 Flare stacks - continuous use 15 * 1 Jul 2015 Flare stacks - standby stacks 7 ½ * 1 Jul 2015 Monitoring systems (excluding wells) 5 * 1 Jul 2015 Off-site monitoring wells 15 * 1 Jul 2015 Green waste mulchers and shredders 7 * 1 Jul 2015 Hoppers 7 * 1 Jul 2015 Push pits 15 * 1 Jul 2015 Sweepers - road sweepers 10 * 1 Jul 2015 Transfer trailers 10 * 1 Jul 2015 Water treatment systems 10 * 1 Jul 2015 Weighbridges 15 * 1 Jul 2015 Waste remediation and materials recovery services (29220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Materials recovery facility (MRF) assets: Air compressors and receivers 7 * 1 Jul 2014 Balers 7 * 1 Jul 2014 Ballistic separators 10 * 1 Jul 2014 Bins: Bins generally (including metal bins) 7 * 1 Jul 2014 Compactor bins 6 * 1 Jul 2014 Mobile bins (including rubbish bins) 5 * 1 Jul 2014 Bunkers 10 * 1 Jul 2014 CCTV and security systems 4 * 1 Jul 2014 Chippers and shredders 7 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors and conveyor systems: Bounce conveyors and feeders 10 * 1 Jul 2014 Conveyors generally ((incorporating belt, drive, motors and supporting structure) including walking floor conveyors) 9 * 1 Jul 2014 Hand sort conveyors 10 * 1 Jul 2014 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 10 * 1 Jul 2014 Ducted air transfer system assets 10 * 1 Jul 2014 Dust collectors 12 * 1 Jul 2014 Eddy current separators 7 * 1 Jul 2014 Excavators and front end loaders 5 * 1 Jul 2014 Fans 10 * 1 Jul 2014 Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) 5 * 1 Jul 2014 Ferrous and magnetic separators 10 * 1 Jul 2014 Food separation and screening assets 10 * 1 Jul 2014 Forklifts 5 * 1 Jul 2014 Glass breakers and crushers 6 * 1 Jul 2014 Hoppers 7 * 1 Jul 2014 Leachate pumps and filters 10 * 1 Jul 2014 Lifting assets (including pallet jacks) 10 * 1 Jul 2014 Optical sorters 5 * 1 Jul 2014 Screen separators 10 * 1 Jul 2014 Sweepers and scrubbers 10 * 1 Jul 2014 Trommels (incorporating wheels, motors and gearboxes): Fixed 7 * 1 Jul 2014 Portable 7 * 1 Jul 2014 Vacuum extraction and cleaning assets 10 * 1 Jul 2014 Vibrating screen separators 10 * 1 Jul 2014 Waste compactors 9 * 1 Jul 2014 Weighbridges 15 * 1 Jul 2014 CONSTRUCTION (30110 to 32990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors: Compressors - reciprocating 7 * 1 Jul 2008 Compressors - rotary screw 10 * 1 Jul 2008 Backhoe loaders 9 * 1 Jul 2002 Bending machines (bar, angle or rod) 10 * 1 Jul 2008 Block and brick elevators (portable) 10 * 1 Jul 2008 Chain blocks, rod shears, jacks etc 13 ⅓ 1 Jan 2001 Compaction: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Buggies or dumpers (motorised) 5 1 Jan 2001 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifiers) 5 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shaft 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Hoppers, skips and hoist buckets 10 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 1 Jan 2001 Cranes (mobile): Light and medium 15 * 1 Jul 2002 Heavy (over 15.24 tonnes lift) 20 * 1 Jul 2002 Tower and hoists 10 1 Jan 2001 Dozers/front end loaders 9 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Formwork, beams and props, steel 10 * 1 Jul 2008 Hydraulic excavators 10 * 1 Jul 2002 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Mini excavators 8 * 1 Jul 2002 Motor graders 10 * 1 Jul 2002 Pavers 12 * 1 Jul 2002 Power supply assets: Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Power tools: Chainsaws (Chain saws) 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Profilers 10 * 1 Jul 2002 Pumps 10 1 Jan 2001 Road rollers 15 * 1 Jul 2002 Saws, bench and mitre, portable 7 * 1 Jul 2008 Scrapers 8 * 1 Jul 2002 Skid steer loaders 7 * 1 Jul 2002 Stabiliser recyclers 12 * 1 Jul 2002 Surveying assets (including levels) - see Table A Surveying and mapping services (69220) Telescopic handlers 10 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Track loaders 9 * 1 Jul 2002 Traffic management assets (use the relevant lives given under Table A Rental and hiring services (except real estate) (66110 to 66400), whether or not the assets are in fact hired or leased) Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Wheel loaders 8 * 1 Jul 2002 Winches 13 ⅓ 1 Jan 2001 Other heavy and civil engineering construction (31099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic welding machines (used at sea in construction of submarine pipelines) 10 1 Jan 2001 WHOLESALE TRADE (33110 to 38000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barcode readers/scanners - see Table B Warehouse and distribution centre equipment and machines Benches 15 * 1 Jul 2019 Dimensioning machines 15 * 1 Jul 2019 Ice making machines 8 * 1 Jul 2019 Intermediate bulk containers: Mild and stainless steel 15 * 1 Jul 2019 Others 8 * 1 Jul 2019 Lifting and handling assets: Elevating work platforms 10 * 1 Jul 2019 Forklifts - see Table B Warehouse and distribution centre equipment and machines Pallet conveyers - see Table B Warehouse and distribution centre equipment and machines Pallet jacks - see Table B Loading bay assets Picking and collating machines - see Table B Warehouse and distribution centre equipment and machines Ladders 4 * 1 Jul 2019 Livestock scales, weigh indicators and loading bars 5 * 1 Jul 2019 Racks - see Table B Warehouse and distribution centre equipment and machines Packaging assets: Carton sealers and box taping machines 12 * 1 Jul 2019 Pallet wrappers - see Table B Packaging machines Pumps: Chemical pumps 10 * 1 Jul 2019 Product pumps 12 * 1 Jul 2019 Vacuum pumps 12 * 1 Jul 2019 Water pumps 15 * 1 Jul 2019 Refrigeration assets - see Table B Refrigeration assets Scales (excluding livestock scales) 10 * 1 Jul 2019 Signs - see Table B Advertising signs Tanks: Chemical storage tanks 15 1 Jul 2019 Water storage tanks 20 1 Jul 2019 Trailers - see Table B Motor vehicles and trailers Trolleys - see Table B Warehouse and distribution centre equipment and machines Unmanned aerial vehicles (drones/remotely piloted aircraft) - see Table B Unmanned aerial vehicles Wool wholesaling (33110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Wool presses 20 * 1 Jul 2006 Petroleum product wholesaling (33210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bulk fuel regional depot assets (excluding LPG assets): Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Effluent treatment system (incorporating pumps, motors and electronic circuitry) 15 * 1 Jul 2010 Electric pumps 10 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading gantries and racks (incorporating meters and metering systems) 15 * 1 Jul 2010 Petroleum product storage tanks - fibreglass and steel 20 * 1 Jul 2010 Rigid fuel tank truck assets: Aluminium tanks or barrels 10 * 1 Jul 2010 Filters 5 * 1 Jul 2010 Metering systems 5 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Hydraulically driven pumps 8 * 1 Jul 2010 Pipes and fittings 10 * 1 Jul 2010 Tailgate loaders 15 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meter, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground distribution piping systems (incorporating pipes, fittings and manholes) fibreglass and steel 20 * 1 Jul 2010 Bulk fuel terminal assets (excluding LPG assets): Automatic tank gauges 10 * 1 Jul 2010 Effluent treatment systems (incorporating air pump, pipes, separator and tank) 10 * 1 Jul 2010 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator anels, fire retardant lines and foam storage tank) 15 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2010 Marketing pumps 7 * 1 Jul 2010 Meters and metering systems 7 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Product piping (steel) 20 * 1 Jul 2010 Terminal automation equipment 10 * 1 Jul 2010 Vapour recovery units 15 * 1 Jul 2010 LPG depot and terminal assets: Automatic tank gauges 10 * 1 Jul 2010 Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Depot and terminal storage vessels - aboveground and underground 30 * 1 Jul 2010 Electronic scales 10 * 1 Jul 2010 Forklift fuel tanks: Galvanised steel or steel tanks coated with zinc rich enamel 15 * 1 Jul 2010 Aluminium tanks 12 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 In-situ permanently installed cylinders 30 * 1 Jul 2010 Leak detection systems 8 * 1 Jul 2010 Leisure market cylinders (4.5 and 9 kgs capacity) 15 * 1 Jul 2010 Loading arms: Terminal 10 * 1 Jul 2010 Marine 25 * 1 Jul 2010 LPG fleet refuelling facility: Dispenser 10 * 1 Jul 2010 Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Meters 7 * 1 Jul 2010 Piping 20 * 1 Jul 2010 Pump sets 10 * 1 Jul 2010 Storage tanks 30 * 1 Jul 2010 Valves 10 * 1 Jul 2010 LPG tank truck assets: LPG storage tanks 20 * 1 Jul 2010 Metering systems 7 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Pipes and fittings 7 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Valves 7 * 1 Jul 2010 Product piping systems: Pipes 20 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Stillages 5 * 1 Jul 2010 Vapour recovery units and vapour compressors 7 * 1 Jul 2010 Weighbridges 25 * 1 Jul 2010 Commission-based wholesaling (38000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sale yards (used by stock and station agents) 30 * 1 Jul 2014 RETAIL TRADE (39110 to 43209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Counters, freestanding (including check-out and service counters) 10 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2005 Floating timber 10 * 1 Jul 2005 Linoleum 10 * 1 Jul 2005 Vinyl 10 * 1 Jul 2005 Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Loading bay assets - see Table B Loading bay assets Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 Power supply assets, emergency or standby: Generator assets - see Table B Power supply assets Uninterruptible power supply (UPS) system: Line interactive type 5 * 1 Jul 2013 On line double conversion type 10 * 1 Jul 2013 Public address and paging system assets (including amplifiers, audio speakers and microphones) - see Table B Public address and paging system assets Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Roller shutter electric motors 20 * 1 Jul 2005 Shelving 10 * 1 Jul 2005 Signage used for business identification (including lighting for signs) - see Table B Advertising signs Trolleys, customer shopping type 7 * 1 Jul 2005 Trolleys, stock type 10 * 1 Jul 2005 Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7 * 1 Jul 2005 Motor vehicle tyre or tube retailing (39220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air tools (including ratchet guns) 2 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene (PE) 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifters (incorporating tyre spreaders) 8 * 1 Jul 2011 Fuel retailing (40000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and air lines 7 * 1 Jul 2010 Automatic tank gauges 10 * 1 Jul 2010 Canopy lighting: Liquid emitting diode 10 * 1 Jul 2010 Radiant gas positive 5 * 1 Jul 2010 Convenience store assets: Air conditioning systems 7 * 1 Jul 2010 Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) 10 * 1 Jul 2010 CCTV video surveillance systems 4 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2010 Counters - freestanding 10 * 1 Jul 2010 Display shelving and racking 10 * 1 Jul 2010 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 7 * 1 Jul 2010 Hot food display assets (including bain maries) 10 * 1 Jul 2010 Microwave ovens 5 * 1 Jul 2010 Pie warmers and heating units 10 * 1 Jul 2010 Refrigerated cabinets and freezers 10 * 1 Jul 2010 PA systems 12 * 1 Jul 2010 Point of sale assets: Barcode scanners 6 * 1 Jul 2010 Electronic funds transfer point of sale machines (EFTPOS) 6 * 1 Jul 2010 Forecourt controllers 6 * 1 Jul 2010 Safes: Cash storage 10 * 1 Jul 2010 Cash vending 7 * 1 Jul 2010 Cigarette safes 7 * 1 Jul 2010 Emergency shut off systems 10 * 1 Jul 2010 Facility signs 7 * 1 Jul 2010 Gasoline and diesoline assets: Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) 8 * 1 Jul 2010 Leak protection pressure systems 8 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems 7 * 1 Jul 2010 Pay at pump card reading systems 6 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Underground fuel storage tanks - steel and fibreglass 20 * 1 Jul 2010 Hot water systems 10 * 1 Jul 2010 LPG assets: LPG pumps 7 * 1 Jul 2010 LPG dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets) 10 * 1 Jul 2010 LPG storage tanks - aboveground and underground 30 * 1 Jul 2010 Underground steel piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Food retailing (41100 to 41290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Butchers' plant 20 1 Jan 2001 Supermarket and grocery stores (41100) ASSET LIFE (YEARS) REVIEW DATE OF APPLICATION Bakery assets: Bakery display assets, non-refrigerated (including freestanding display cabinets, cases, racks, shelves and stands) 10 * 1 Jul 2020 Bakery trolleys 12 * 1 Jul 2020 Bread slicers 10 * 1 Jul 2020 Bun divider rounders 10 * 1 Jul 2020 Doughnut making machines 8 * 1 Jul 2020 Hydraulic dough dividers 10 * 1 Jul 2020 Mixers (including planetary and spiral mixers) 10 * 1 Jul 2020 Moulders 12 * 1 Jul 2020 Ovens 10 * 1 Jul 2020 Provers and retarder provers 8 * 1 Jul 2020 Butcher assets: Bandsaws 10 * 1 Jul 2020 Meat: Mincers 10 * 1 Jul 2020 Tenderisers 10 * 1 Jul 2020 Meat trolleys 12 * 1 Jul 2020 Sausage filling machines 10 * 1 Jul 2020 Deli Assets: Cheese cutters 10 * 1 Jul 2020 Cheese graters 10 * 1 Jul 2020 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2020 Contact grills 10 * 1 Jul 2020 Deep fryers 10 * 1 Jul 2020 Deli slicers 10 * 1 Jul 2020 Hot food display assets (including bain marie, hot boxes and pie warmers) 10 * 1 Jul 2020 Juicing machines, commercial type 8 * 1 Jul 2020 Ovens (including chicken ovens and smoker ovens) 10 * 1 Jul 2020 Popcorn machines 8 * 1 Jul 2020 Sushi making assets (including rice cookers, rice mixers and sushi robots) 7 * 1 Jul 2020 Produce assets: Display barrels 10 * 1 Jul 2020 Produce bins 12 * 1 Jul 2020 Scales (including bench scales and hanging scales) 8 * 1 Jul 2020 Refrigeration and freezing assets: Compressors, condensers and evaporators 10 * 1 Jul 2020 Freezers and refrigerators generally (including refrigeration cabinets and cases, standalone chillers, standalone freezers and standalone refrigerators) 10 * 1 Jul 2020 Insulation panels used in cool or freezer rooms 30 * 1 Jul 2020 Night blinds/covers 10 * 1 Jul 2020 Support and other assets: Automatic entrance swing gates 10 * 1 Jul 2020 Balers (for cardboard and plastic) - see Table B Warehouse and distribution centre equipment and machines Benches (stainless steel), free standing 20 * 1 Jul 2020 Bin lifters 15 * 1 Jul 2020 Cash handling assets: Coin counters and sorters 10 * 1 Jul 2020 Note counters and sorters 10 * 1 Jul 2020 Safes 15 * 1 Jul 2020 Cigarette cabinets, free standing 15 * 1 Jul 2020 Counters, free standing (including checkout and service counters) 10 * 1 Jul 2020 Dishwashers 10 * 1 Jul 2020 Display racks and stands (including magazine racks/stands) 10 * 1 Jul 2020 Hot water systems (excluding piping) 12 * 1 Jul 2020 Label printers 5 * 1 Jul 2020 Label printing scales 8 * 1 Jul 2020 Labelling guns 5 * 1 Jul 2020 Microwave ovens 5 * 1 Jul 2020 Nut grinders/peanut butter makers 5 * 1 Jul 2020 Packaging assets: Automatic labelling wrappers, modified atmosphere packaging (MAP) and vacuum chamber packaging machines 10 * 1 Jul 2020 Benchtop heat wrappers 10 * 1 Jul 2020 Point of sale assets: Generally (excluding self-checkout registers) - see Table B Point of sale assets Self-checkout registers 6 * 1 Jul 2020 Power generators (emergency or standby) 20 * 1 Jul 2020 Racking 20 * 1 Jul 2020 Range hood exhaust fans 12 * 1 Jul 2020 Safety steps 10 * 1 Jul 2020 Shelving 15 * 1 Jul 2020 Signage: Aisle signs 7 * 1 Jul 2020 Others (such as advertising signs and signage for business identification) - see Table B Advertising signs Stock ladders 12 * 1 Jul 2020 Trolleys, customer shopping type 7 * 1 Jul 2020 Trolleys, stock type (including roll cages, platform trolleys, etc) 10 * 1 Jul 2020 UV insect exterminators 7 * 1 Jul 2020 Other store-based retailing (42110 to 42799) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Newspaper wrapping machines 10 1 Jan 2001 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 ACCOMMODATION AND FOOD SERVICES (44000 to 45302) Accommodation (44000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Accommodation providers using assets not listed here may rely on determinations shown for Residential property operators (67110) Accommodation providers who operate a pub, tavern, bar, cafe, restaurant or club within their premises should use the effective life determinations shown for cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business Audio visual entertainment assets (including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television sets, turntable, video projection equipment)) 5 * 1 Jul 2005 Carpets 7 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2005 Furniture, freestanding: Generally (including guestrooms) 7 * 1 Jul 2005 Outdoor 5 * 1 Jul 2005 Garage doors, electric (excluding doors): Controls and motors 5 * 1 Jul 2005 Gates, electric (excluding gates): Controls and motors 5 * 1 Jul 2005 Guestroom assets: Bathroom assets: Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes) 1 * 1 Jul 2005 Hair dryers 3 * 1 Jul 2005 Heated towel rails, electric 5 * 1 Jul 2005 Scales 5 * 1 Jul 2005 Spa bath pumps 7 * 1 Jul 2005 Towels 1 * 1 Jul 2005 Bedding (including mattress protectors, pillows and sheets) 2 * 1 Jul 2005 Bed mattresses 7 * 1 Jul 2005 Beds: Generally (including ensembles) 7 * 1 Jul 2005 Foldout and rollaway beds (excluding sofas) 3 * 1 Jul 2005 Bed spreads, blankets and quilts 5 * 1 Jul 2005 Clocks and clock radios 5 * 1 Jul 2005 Kitchen assets: Bar refrigerators 10 * 1 Jul 2005 Cooking utensils (including electric jugs, kettles, pans, pots and toasters, but excluding portable cook tops and ovens) 2 * 1 Jul 2005 Crockery and cutlery 4 * 1 Jul 2005 Glassware 2 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Laundry assets in guestrooms: Clothes dryers 7 * 1 Jul 2005 Irons and ironing boards 3 * 1 Jul 2005 Washing machines 7 * 1 Jul 2005 Window blinds and curtains 6 * 1 Jul 2005 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2005 Housekeeping assets (including bins, buckets, floor signs and toilet brushes) 1 * 1 Jul 2005 Laundry assets used by hotel/motel operators: Dryers 10 * 1 Jul 2005 Linen bins 15 * 1 Jul 2005 Pressers 15 * 1 Jul 2005 Roller irons 20 * 1 Jul 2005 Washing machines 10 * 1 Jul 2005 Public address and paging system assets (including amplifiers, audio speakers and microphones) 10 * 1 Jul 2005 Sauna heating assets 10 * 1 Jul 2005 Swimming pools and spas: Chlorinators 8 * 1 Jul 2005 Filtration assets (including pumps) 8 * 1 Jul 2005 Heaters 10 * 1 Jul 2005 Trolleys 10 * 1 Jul 2005 Vacuum cleaners 3 * 1 Jul 2005 Water pumps used to deliver water to residences above ground level 10 * 1 Jul 2005 Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, television sets, turntables and video projection equipment) 5 * 1 Jul 2005 Bars, freestanding (including drink service counters and wet bars) 15 * 1 Jul 2005 Beer dispensing system assets (including, tanks, taps tubes and valves) 15 * 1 Jul 2005 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2005 Counters for customer service, freestanding 15 * 1 Jul 2005 Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) 5 * 1 Jul 2005 Dishwasher machines 8 * 1 Jul 2005 Drink blenders 3 * 1 Jul 2005 Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers, but excluding beer dispensing systems) 10 * 1 Jul 2005 Electronic spirits dispensers 5 * 1 Jul 2005 Floor coverings, removable without damage: Carpet 5 * 1 Jul 2005 Rubber safety mats 5 * 1 Jul 2005 Food preparation and service assets: Bench top appliances - small portable type (including blenders, food processors, grills, rice cookers and toasters) 3 * 1 Jul 2005 Cooking appliances, large commercial type (including cook tops, deep fryers, grills, kebab machines, ovens and salamanders) 10 * 1 Jul 2005 Cookware, handheld (including frypans, pans, pots, trays and woks) 2 * 1 Jul 2005 Crockery, cutlery and glassware 1 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Preparation benches, freestanding 20 * 1 Jul 2005 Wok burners, large commercial type 8 * 1 Jul 2005 Furniture, freestanding, for customer use: In drinking areas of pubs, bars, clubs 5 * 1 Jul 2005 In dining areas 8 * 1 Jul 2005 Furniture, not freestanding: Chairs and tables fixed to ground or building 20 * 1 Jul 2005 Glassware 1 * 1 Jul 2005 Glass washer machines 5 * 1 Jul 2005 Kitchen exhaust fans 5 * 1 Jul 2005 Menu boards 5 * 1 Jul 2005 Poker/gaming machines 7 * 1 Jul 2009 Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090) Road transport (46100 to 46239) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 *# 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 *# 1 Jan 2005 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 *# 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 *# 1 Jan 2005 Tramway and light rail passenger transport services (46220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure assets: Communication, computer and passenger support assets: Automatic vehicle monitoring computer systems 10 * 1 Jul 2010 Automatic vehicle monitoring tram borne equipment (including transponders) 10 * 1 Jul 2010 CCTV systems 4 * 1 Jul 2010 Control systems 10 * 1 Jul 2010 Hand-held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Radio base stations, intercoms 7 * 1 Jul 2010 Electrification assets: Lighting 15 * 1 Jul 2010 Overhead distribution lines (incorporating conductors, cross arms, feeders, insulators, inverters, fittings and poles) 30 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Signalling assets (including automatic points) 15 * 1 Jul 2010 Track maintenance assets: Truck mounted maintenance assets (including points cleaning, sweeping and welding machines) 15 * 1 Jul 2010 Trackwork (incorporating track drainage): Ballasted track 25 * 1 Jul 2010 Curved track 20 * 1 Jul 2010 Embedded track 30 * 1 Jul 2010 Points (excluding automatic points) and crossings 20 * 1 Jul 2010 Track within depots 40 * 1 Jul 2010 Tramway and light rail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Pantographs 15 * 1 Jul 2010 Rail freight and passenger transport services (47100 to 47200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Infrastructure assets: Electrification assets: Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) 33 ⅓ * 1 Jan 2002 Power transformers 30 * 1 Jan 2002 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jan 2002 Passenger information and ticketing system 15 * 1 Jan 2002 Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) 15 * 1 Jan 2002 Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels): Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle): Heavy haul (trackwork carrying >20 GMT per annum) 30 * 1 Jan 2002 Light haul (trackwork carrying <1 GMT per annum) 50 * 1 Jan 2002 Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) 40 * 1 Jan 2002 Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) 20 * 1 Jan 2002 Passenger 40 * 1 Jan 2002 Turnouts and crossings 20 * 1 Jan 2002 Monorail operation assets: Infrastructure assets: Communication, computer and passenger assets: CCTV systems 4 * 1 Jul 2010 Control systems (including commutators) 10 * 1 Jul 2010 Hand held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Phones, radio base stations, intercoms 7 * 1 Jul 2010 Rescue and recovery vehicles 30 * 1 Jul 2010 Electrification assets: Collector rails 30 * 1 Jul 2010 Lighting 15 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Standby generators 25 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Uninterruptible power supply (UPS) systems 5 * 1 Jul 2010 Track and maintenance assets: Beams and columns 30 * 1 Jul 2010 Maintenance vehicles 15 * 1 Jul 2010 Track 30 * 1 Jul 2010 Track switches 30 * 1 Jul 2010 Traversers 30 * 1 Jul 2010 Monorail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Railway rolling stock: Locomotives: Generally (including diesel-electric and electric) 25 * 1 Jan 2002 Heavy haul (bulk minerals/coal) 20 * 1 Jan 2002 Underground (diesel-battery) 15 * 1 Jan 2002 Passenger: Electric/diesel power cars and trailers 30 * 1 Jan 2002 Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) 30 * 1 Jan 2002 Power vans 15 * 1 Jan 2002 Rail mounted track infrastructure assets: Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) 20 * 1 Jan 2002 Mainline and switch tampers 15 * 1 Jan 2002 Wagons - bulk freight: Mineral ores and coal: Carbon steel 20 * 1 Jan 2002 Ferritic steel 30 * 1 Jan 2002 Other: Coke quenchers 15 * 1 Jan 2002 Grain hoppers 20 * 1 Jan 2002 Limestone 20 * 1 Jan 2002 Pneumatic discharge - cement 20 * 1 Jan 2002 Used on tram lines 40 1 Jan 2001 Tank cars 20 * 1 Jan 2002 Wagons - non bulk freight (including all wagons used for general and inter-modal freight) 30 * 1 Jan 2002 Note: From the 2012-13 income year, a capped life of 10 years is available for the decline in value of eligible shipping vessels but only if certain conditions are met (see subsection 40-102(4) item 10 and subsection 40-102(4A)) Water transport and support services (48100 to 48200 and 52110 to 52190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial vessels: Canoes 10 * 1 Jul 2009 Dinghies and punts (not longer than 6 metres) 12 * 1 Jul 2009 Fishing vessels (including trawlers, long liners, seiners, fin fish boats, pearling boats, lobster boats, aquaculture and other fishing boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Houseboats 20 * 1 Jul 2009 Inflatable boats (excluding rigid hull inflatable boats) 7 * 1 Jul 2009 Jet skis 4 * 1 Jul 2009 Kayaks 5 * 1 Jul 2009 Offshore supply and support vessels 20 * 1 Jul 2009 Passenger vessels (including cruise vessels, skippered charter vessels, vehicle and passenger ferries, semi submersible vessels and water taxis): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Pedal boats 10 * 1 Jul 2009 Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) 15 * 1 Jul 2009 Sail boats (not longer than 6 metres and including 'off the beach' boats) 10 * 1 Jul 2009 Ski boats 10 * 1 Jul 2009 Thrill boats (including jet boats) 10 * 1 Jul 2009 Trading ships: Bulk carriers 20 * 1 Jul 2009 Cargo ships 20 * 1 Jul 2009 Container ships 20 * 1 Jul 2009 Roll on/roll off ships 20 * 1 Jul 2009 Tankers: Oil and chemical 20 * 1 Jul 2009 LNG and LPG 30 * 1 Jul 2009 Work vessels (including barges, coastal supply boats, dredges, general work boats, landing craft, launches, lighters, line boats, pilot boats, runabouts and tug boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) 15 * 1 Jul 2009 Support assets (acquired separately from the vessel): Desalinators 10 * 1 Jul 2009 Hot water units: Domestic 5 * 1 Jul 2009 Marine 10 * 1 Jul 2009 Lifting assets: Hoists and winches: Electric 5 * 1 Jul 2009 Hydraulic and mechanical 10 * 1 Jul 2009 Navigational and communication assets acquired separately from the vessel (including autopilots, chart plotters, depth sounders, GPS, radar systems and marine radios) 5 * 1 Jul 2009 Outboard motors 5 * 1 Jul 2009 Power supply assets: Batteries (deep cycle) 3 * 1 Jul 2009 Generators (stand alone) 10 * 1 Jul 2009 Inverters 6 * 1 Jul 2009 Safety assets: Emergency signalling assets (including EPIRBS) 5 * 1 Jul 2009 Life rafts 10 * 1 Jul 2009 Trailers 8 * 1 Jul 2009 Port assets: Cargo handling equipment: Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Cranes: Container/portainer 20 * 1 Jul 2002 Fixed 25 * 1 Jul 2002 Mobile (over 15.24 tonnes lift) 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Forklifts: Container handling 7 ½ * 1 Jul 2002 General handling 11 * 1 Jul 2002 Rail mounted gantries 15 * 1 Jul 2002 Reach stackers 10 * 1 Jul 2002 Ship loaders 30 * 1 Jul 2002 Ship unloaders 20 * 1 Jul 2002 Spreaders 5 * 1 Jul 2002 Stackers, reclaimers and stackers/reclaimers 25 * 1 Jul 2002 Straddle carriers 12 ½ * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Control systems: Control system assets - programmable logic controllers (PLCs) and hardware 10 * 1 Jul 2002 Motor control centre and motor control field devices 20 * 1 Jul 2002 Environmental equipment: Current, tidal, wave and wind monitoring systems 5 * 1 Jul 2002 Oil spill containment boom 10 * 1 Jul 2002 Intermodal facilities: Receival station assets (including belt feeder, hopper and tippler) 30 * 1 Jul 2002 Truck and rail receival dump pit 50 * 1 Jul 2002 Land based facilities: Concrete rail beams and rails 30 * 1 Jul 2002 Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) 30 * 1 Jul 2002 Dust suppression systems 30 * 1 Jul 2002 Electricity supply assets - see Table A Electricity supply (26110 to 26400) Storage sheds, to the extent they form an integral part of bulk handling equipment 40 * 1 Jul 2002 Navigational aids: Land based navigational aids 20 * 1 Jul 2002 Offshore beacons, channel markers and lead lights: Floating buoys 10 * 1 Jul 2002 Piled structures 20 * 1 Jul 2002 Other facilities: Cathodic protection: Impressed current system 30 * 1 Jul 2002 Sacrificial system 15 * 1 Jul 2002 Dry docks (including floating dry docks) 40 * 1 Jul 2013 Fender systems: Elastomeric 20 * 1 Jul 2002 Timber 10 * 1 Jul 2002 Gangways - removable 10 * 1 Jul 2002 Mooring facilities (including bollards) 40 * 1 Jul 2002 Mooring quick release hooks 20 * 1 Jul 2002 Pontoons - floating 20 * 1 Jul 2002 Slipways (incorporating rails, ramps, runners and winching systems) 30 * 1 Jul 2002 Wharves, dolphins and jetties 40 * 1 Jul 2002 Salvage machinery: Boilers, vertical 40 1 Jan 2001 Engine hoisting 40 1 Jan 2001 Pumps: Centrifugal, direct acting, and connections 40 1 Jan 2001 Duplex boiler feed 40 1 Jan 2001 Other air and space transport (49009) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aircraft: Aeroplanes: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Helicopters: General use 20 *# 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Scenic and sightseeing transport (50100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gliders (including motor gliders) 20 * 1 Jul 2013 Hot air balloon ride operation assets: Flight instruments 10 * 1 Jul 2013 Hot air balloon assets: Baskets 6 * 1 Jul 2013 Burners 10 * 1 Jul 2013 Envelopes 5 * 1 Jul 2013 Fuel cylinders and tanks (incorporating shut off valves) 20 * 1 Jul 2013 Inflator fans 15 * 1 Jul 2013 Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: Cabins (including carriers) 25 * 1 Jul 2009 Communications assets: Communications cables 10 * 1 Jul 2009 Radios 5 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 15 * 1 Jul 2009 Rescue vehicles 30 * 1 Jul 2009 Ropes: Haul ropes 10 * 1 Jul 2009 Track ropes 20 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Towers: Tower heads 15 * 1 Jul 2009 Tower structures 30 * 1 Jul 2009 Transportation systems (incorporating drives and belts) 3 * 1 Jul 2009 Pipeline transport (50210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Other transport n.e.c. (50290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts): Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables - above ground 10 * 1 Jul 2009 Communications cables - under ground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways (including covered walkways and carpets) 10 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 20 * 1 Jul 2009 Oversnow transport assets: Oversnow transporters 8 * 1 Jul 2009 Skidoos 5 * 1 Jul 2009 Ropes: Main hauling rope for detachable lifts etc 15 * 1 Jul 2009 Main hauling rope for fixed grip, t-bars lifts etc 20 * 1 Jul 2009 Snow grooming assets (including free groomers, snow blowers and winches) 8 * 1 Jul 2009 Snowmaking assets including: Air water guns and fan guns 10 * 1 Jul 2009 Compressors, pumps, water mains and pipes 20 * 1 Jul 2009 Cooling towers 15 * 1 Jul 2009 Electrical cables - above ground 10 * 1 Jul 2009 Electrical cables - under ground 25 * 1 Jul 2009 Weather stations 5 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Tower heads and structures 30 * 1 Jul 2009 Postal services (51010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Mail house assets: Envelope inserters 7 * 1 Jul 2015 Folders 12 ½ * 1 Jul 2015 Guillotines 15 * 1 Jul 2015 Heat sealers 10 * 1 Jul 2015 Printers 5 * 1 Jul 2015 Racks 20 * 1 Jul 2015 Scales 5 * 1 Jul 2015 Scanners 5 * 1 Jul 2015 Trolleys 8 * 1 Jul 2015 Postal delivery services: Control systems and control system assets 10 * 1 Jul 2016 Flat mail optical character reading and sorting machines 12 * 1 Jul 2016 Letter boxes (bulk private) 30 * 1 Jul 2016 Letter sorting assets (including bar code sorters, culler facer cancellers and multiline optical character readers) 12 * 1 Jul 2016 Motorcycles 5 * 1 Jul 2016 Parcel lockers 10 * 1 Jul 2016 Parcel sorting system assets (excluding control systems and control system assets) 15 * 1 Jul 2016 Post boxes (street type) 20 * 1 Jul 2016 Courier pick-up and delivery services (51020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Inspection assets: Scales: Bench 10 * 1 Jul 2011 Floor (platform) 20 * 1 Jul 2011 Weight dimension capture system assets (including checkweighers, in motion scales and readers) 10 * 1 Jul 2011 Materials handling equipment: Ball transfer mats and castor decks 20 * 1 Jul 2011 Control systems and control system assets 10 * 1 Jul 2016 Conveyors (including shoe sorters) 15 * 1 Jul 2011 Forklifts - see Table B Parcel sorting system assets (including sortation system assets) (excluding control systems and control system assets) 15 * 1 Jul 2016 Scissor lifts 10 * 1 Jul 2015 Storage racks 20 * 1 Jul 2011 Trolleys, freight barrows, cages and bins 10 * 1 Jul 2011 Pick up and delivery equipment: Barcode label printers 5 * 1 Jul 2011 Portable hand held barcode readers (including point of delivery capture devices and delivery information acquisition devices) 4 * 1 Jul 2011 Airport operations and other air transport support services (52200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aircraft maintenance assets - see Table A Aircraft manufacturing and repair services (23940) Aircraft training assets: Flight simulators 8 1 Jan 2001 Link trainers 8 1 Jan 2001 Airport assets: Aerobridges 20 * 1 Jan 2003 Baggage handling assets: Baggage check-in stations (incorporating scales and check-in conveyors) 10 * 1 Jan 2003 Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) 15 * 1 Jan 2003 Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) 15 * 1 Jan 2003 Control systems (excluding computers) 10 * 1 Jan 2003 Fire safety and rescue assets: Breathing units 10 * 1 Jan 2003 Drills, air powered 10 * 1 Jan 2003 Fire fighting vehicles 20 * 1 Jan 2003 Rescue boats: Aluminium 20 * 1 Jan 2003 Inflatable 8 * 1 Jan 2003 Rescue units (jaws of life) 15 * 1 Jan 2003 Fuel supply assets: Aircraft fueller vehicles 15 * 1 Jan 2003 Aircraft hydrant dispenser vehicles 15 * 1 Jan 2003 Filters, fuel 25 * 1 Jan 2003 Fire fighting systems 25 * 1 Jan 2003 Piping 25 * 1 Jan 2003 Pumps, fuel 25 * 1 Jan 2003 Tanks 25 * 1 Jan 2003 Ground support assets: Aircraft loader/unloader vehicles 15 * 1 Jan 2003 Aircraft stairs: Manual 20 * 1 Jan 2003 Vehicle mounted 15 * 1 Jan 2003 Airstart units 15 * 1 Jan 2003 Containers, air cargo (used to transport goods by air) 5 * 1 Jan 2001 Ground power units 15 * 1 Jan 2003 High lift service vehicles (including catering, lavatory, maintenance and water vehicles) 15 * 1 Jan 2003 Tow tractors 20 * 1 Jan 2003 Tractors, baggage 15 * 1 Jan 2003 Tractor trolleys (including baggage and container trolleys, and dollies) 10 * 1 Jan 2003 Navigation aids: Distance measuring assets 15 * 1 Jan 2003 Instrument landing systems 10 * 1 Jan 2003 Non-directional beacons (excluding towers) 15 * 1 Jan 2003 Radar sensors 15 * 1 Jan 2003 Towers 30 * 1 Jan 2003 VHF omni range assets (excluding towers) 15 * 1 Jan 2003 Runway sweepers 15 * 1 Jan 2003 Terminal building assets: Flight information display signs (including monitors and LED screens) 7 * 1 Jan 2003 Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) 5 * 1 Jan 2003 Visual aids assets: Docking guidance systems 10 * 1 Jan 2003 Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) 15 * 1 Jan 2003 Movement area guidance signs 10 * 1 Jan 2003 Visual approach slope indicator systems (PAPI) 15 * 1 Jan 2003 Wind direction indicators, illuminated 10 * 1 Jan 2003 Other transport support services n.e.c. (52999) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electronic toll collection assets: Digital measuring instruments (including vehicle classifiers (laser or infrared) and electronic toll collection readers (radio frequency)) 4 * 1 Jul 2005 Electronic toll collection transponders 4 * 1 Jul 2005 Optical character recognition cameras 4 * 1 Jul 2005 Other warehousing and storage services (53090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) Motion picture and video activities (55110 to 55140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Camera accessories: Aspect ratio converters 12 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Speed control, time lapse and phase adjustment controls 10 * 1 Jan 2006 Time code generators and master clocks 10 * 1 Jan 2006 Underwater and marine housings and rain deflectors 12 * 1 Jan 2006 Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) 3 * 1 Jan 2006 Cameras: 16mm and 35mm film cameras 10 * 1 Jan 2006 Digital cameras 5 * 1 Jan 2006 Camera lens accessories: Coloured and graduated filters and filter stages 3 * 1 Jan 2006 Fish eye and wide angle lens adapters 10 * 1 Jan 2006 Follow focus, remote focus, shutter and zoom controls 10 * 1 Jan 2006 Image stabilisers, matte boxes, and teleprompters 10 * 1 Jan 2006 Camera lenses 10 * 1 Jan 2006 Camera supports (including heads, legs mounts and tripods) 10 * 1 Jan 2006 Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5 * 1 Jul 2004 Grips' assets: Camera cranes 10 * 1 Jan 2006 Camera heads 10 * 1 Jan 2006 Car rigs, sea rigs and other specialised rigs 2 * 1 Jan 2006 Communications systems 5 * 1 Jan 2006 Dollies 12 * 1 Jan 2006 Dolly and camera attachments 10 * 1 Jan 2006 Dolly track 5 * 1 Jan 2006 Remote camera control systems 10 * 1 Jan 2006 Towers, rigging, and dance floors 10 * 1 Jan 2006 Tracking vehicles and insert trailers - see Table B Motor vehicles and trailers Lighting assets: Accessories (including gaffer grips, clamps, mounts, and stands) 10 * 1 Jan 2006 Portable lights 10 * 1 Jan 2006 Studio lights - fixed 15 * 1 Jan 2006 Lighting control systems 10 * 1 Jan 2006 Lighting grids - fixed 20 * 1 Jan 2006 Lighting hoists 15 * 1 Jan 2006 Motion picture film processing assets: Chemical agitators and mixers 10 * 1 Jan 2006 Chemical storage tanks 15 * 1 Jan 2006 Film cleaning machines 10 * 1 Jan 2006 Film colour analysers and colour grading machines 8 * 1 Jan 2006 Film densitometers 10 * 1 Jan 2006 Film printing machines 10 * 1 Jan 2006 Film processing machines 10 * 1 Jan 2006 Film re-winders 15 * 1 Jan 2006 Flat bed and rear projection film viewers 15 * 1 Jan 2006 Mixed chemical pumps 10 * 1 Jan 2006 Optical sound camera systems (incorporating soundtrack and time code generators) 10 * 1 Jan 2006 Silver recovery units 8 * 1 Jan 2006 Sound quality control processors 5 * 1 Jan 2006 Waste water treatment assets 10 * 1 Jan 2006 Post production sound assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Audio effects units (incorporating aural exciters, compressors, delay and effects control processors graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators and time controllers) 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 3 * 1 Jan 2006 Digital film projectors 5 * 1 Jan 2006 Digital sound conversion processors (including encoders and decoders) 5 * 1 Jan 2006 Hard disc video players and recorders 3 * 1 Jan 2006 Microphones and microphone accessories 10 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 5 * 1 Jan 2006 Sound mixing desks and consoles 5 * 1 Jan 2006 Speakers 7 * 1 Jan 2006 Time code synchronisation units 5 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Post production video assets: DVD players 3 * 1 Jan 2006 Edit controllers (used in linear editing) 4 * 1 Jan 2006 High definition digital film scanners 4 * 1 Jan 2006 High definition laser film recorders 5 * 1 Jan 2006 Monitors 5 * 1 Jan 2006 Motion capture and analysis systems 5 * 1 Jan 2006 Non-linear editing systems (incorporating computer control, interface and hard disc system) 5 * 1 Jan 2006 Telecine chains (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machines) 7 * 1 Jan 2006 VHS video cassette players and recorders 2 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Videotape players and recorders 5 * 1 Jan 2006 Screening theatre assets: Audio amplification and processing equipment (includes component racks systems) 5 * 1 Jan 2006 Digital audio players, digital film projectors and digital sound conversion processors 5 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 8 * 1 Jan 2006 Speakers 10 * 1 Jan 2006 Sound recording assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Sound mixing consoles 5 * 1 Jan 2006 Boom poles 2 * 1 Jan 2006 Compressors, expanders and limiters 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 2 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Headphones: Generally 2 * 1 Jan 2006 Miniature in-ear headphones 1 * 1 Jan 2006 Microphones: Field or boom microphones 7 * 1 Jan 2006 Lapel microphones 1 * 1 Jan 2006 Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5 * 1 Jan 2006 Microphone cables 2 * 1 Jan 2006 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jan 2006 Studio microphones 10 * 1 Jan 2006 Monitors 2 * 1 Jan 2006 Speakers 5 * 1 Jan 2006 Vision switchers 5 * 1 Jan 2006 Video monitors 5 * 1 Jan 2006 Motion picture exhibition (55130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio amplification and processing equipment (including component rack systems) 10 * 1 Jan 2001 Carpets 5 * 1 Jan 2001 Cinema automation systems 10 * 1 Jan 2001 Cinema and sound processors 8 * 1 Jan 2001 Cinema seating (including frames, seat bodies and covers) 7 * 1 Jan 2001 Curtains, wall and acoustic treatments 7 * 1 Jan 2001 Drive-in plant: Sound transmission equipment 10 * 1 Jan 2001 Listening units (including posts, wiring and speaker equipment) 10 * 1 Jan 2001 Screens and screen framing 15 * 1 Jan 2001 Film handling and maintenance equipment (including splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001 Film transport systems (including platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001 Lighting (including dimmers, aisle and seat) 10 * 1 Jan 2001 Loud speakers and sound reproduction equipment 10 * 1 Jan 2001 Motion picture and slide projection equipment: Motion picture projectors 10 * 1 Jan 2001 Projector heat extraction systems 10 * 1 Jan 2001 Projection ports 20 * 1 Jan 2001 Slide projectors 10 * 1 Jan 2001 Screen installations (including screens, framing and masking equipment) 8 * 1 Jan 2001 Radio broadcasting (56100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amplifiers and pre-amplifiers 10 * 1 Jul 2012 Audio monitors 10 * 1 Jul 2012 Audio processing assets (including rack mounted effects units etc) 10 * 1 Jul 2012 Audio routers 10 * 1 Jul 2012 Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems) 6 * 1 Jul 2012 Consoles: Broadcast consoles (incorporating audio logging and routing, intercommunication etc) 7 * 1 Jul 2012 Production consoles 10 * 1 Jul 2012 Control room assets generally: Electronically based assets (including audio processors, audio switchers, aural studio to transmitter linkage assets, distribution amplifiers, monitor receivers etc) 10 * 1 Jul 2012 Personal computer based assets (including delay units, logging units, program fail detectors, RDS generators etc) 6 * 1 Jul 2012 Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) 5 * 1 Jul 2012 Headphones and headsets 2 * 1 Jul 2012 Intercommunication systems (standalone) 10 * 1 Jul 2012 Microphones: Field and portable microphones 5 * 1 Jul 2012 Studio based microphones (including recording microphones) 10 * 1 Jul 2012 Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers On air lights 15 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Servers, domain controllers, switches, transcoders etc 6 * 1 Jul 2012 Studio based digital audio broadcasting infrastructure (encoding assets etc) 10 * 1 Jul 2012 Telephone systems: Telephone interface assets generally (used for sending and receiving audio to and from connected telephone lines) 10 * 1 Jul 2012 Telephone screening systems and other personal computer based telephone systems (excluding software) 6 * 1 Jul 2012 Voice over internet protocol (VoIP) based systems 7 * 1 Jul 2012 Time code generators 10 * 1 Jul 2012 Transmission assets: Antennas 20 * 1 Jul 2012 Codecs 10 * 1 Jul 2012 Fibre optic terminal equipment generally 10 * 1 Jul 2012 Generators (backup) 15 * 1 Jul 2012 Obstruction lighting 15 * 1 Jul 2012 Power conditioners 15 * 1 Jul 2012 RF switching units 15 * 1 Jul 2012 Signal receiving and monitoring assets (including audio processors, decoders, modulation monitors, spectrum analysers etc) 10 * 1 Jul 2012 Silence detection and switching units 10 * 1 Jul 2012 Surge arresters 10 * 1 Jul 2012 Translators 15 * 1 Jul 2012 Transmission towers 40 * 1 Jul 2012 Transmitters 15 * 1 Jul 2012 Uninterruptible power supply (UPS) assets - see Table B Power supply assets Television broadcasting (56210 to 56220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio boards, consoles and mixers 12 * 1 Jul 2005 Audio delay units 10 * 1 Jul 2005 Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) 12 * 1 Jul 2005 Automated tape library systems (incorporating robotic controls and tape drives) 10 * 1 Jul 2005 Broadcast antennas 20 * 1 Jul 2005 Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets) 12 * 1 Jul 2005 Cameras: Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras) 8 * 1 Jul 2005 Studio cameras 10 * 1 Jul 2005 Camera control units 10 * 1 Jul 2005 Camera lens accessories (including adapters, filters, matte boxes and stabilisers) 12 * 1 Jul 2005 Camera lenses 12 * 1 Jul 2005 Camera mounting heads 15 * 1 Jul 2005 Camera mounts (including cranes, jibs, pedestals and tripods) 25 * 1 Jul 2005 Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) 12 * 1 Jul 2005 Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) 10 * 1 Jul 2005 Digital audio players and recorders (including CD players and recorders, digital audio tape (DAT) players, DVD players and recorders, and mini disc players and recorders) 5 * 1 Jul 2005 Digital video effects (DVE) units - standalone 10 * 1 Jul 2005 Edit controllers (used in linear editing and audio post-production) 8 * 1 Jul 2005 Hard disk recorders 5 * 1 Jul 2005 Intercommunication systems 15 * 1 Jul 2005 Lighting: Portable lighting 12 * 1 Jul 2005 Studio lighting 15 * 1 Jul 2005 Lighting control systems 10 * 1 Jul 2005 Lighting grids - fixed 40 * 1 Jul 2005 Lighting hoists 15 * 1 Jul 2005 Microphones: Field or boom microphones 5 * 1 Jul 2005 Miniature or 'lapel' microphones 5 * 1 Jul 2005 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jul 2005 Studio or fixed microphones 10 * 1 Jul 2005 Microphone booms 10 * 1 Jul 2005 Microwave telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers Monitors: Audio monitors 10 * 1 Jul 2005 Video monitors: Cathode ray tube (CRT) monitors 8 * 1 Jul 2005 LCD and Plasma monitors 5 * 1 Jul 2005 Virtual monitor wall systems (including rear projection monitor walls) 5 * 1 Jul 2005 Non-linear editing systems (incorporating computer control, interface and hard disk system) 4 * 1 Jul 2005 Presentation automation systems 10 * 1 Jul 2005 Racks 20 * 1 Jul 2005 RF Modulation units 12 * 1 Jul 2005 Routing systems (incorporating control panels, hardware and switchers) 11 * 1 Jul 2005 Satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Servers (excluding data servers) 8 * 1 Jul 2005 Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) 12 * 1 Jul 2005 Slow motion controllers 10 * 1 Jul 2005 Switchers (including master control, presentation and production switchers) 10 * 1 Jul 2005 Teleprompters 10 * 1 Jul 2005 Translators 15 * 1 Jul 2005 Transmission towers 40 * 1 Jul 2005 Transmitters 15 * 1 Jul 2005 Transmitting masts (for mobile production vehicles) 10 * 1 Jul 2005 Under monitor and tally display systems 10 * 1 Jul 2005 Videocassette recorders 5 * 1 Jul 2005 Videotape players and recorders 8 * 1 Jul 2005 Internet publishing and broadcasting (57000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100) Telecommunications services (58010 to 58090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Backbone network assets: Conduits 40 * 1 Jul 2003 Cross connects (including digital and optical) 15 * 1 Jul 2003 Multiplexers (including wave division, terminal, and add-drop) 15 * 1 Jul 2003 Optical amplifiers 15 * 1 Jul 2003 Optical fibre cables 25 * 1 Jul 2003 Optical patch panels 25 * 1 Jul 2003 Regenerators 15 * 1 Jul 2003 International telecommunications submarine cables 15 * 1 Jul 2002 Microwave radio telecommunications assets: Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable): High capacity licensed microwave radio 10 * 1 Jul 2004 Medium capacity licensed microwave radio 8 * 1 Jul 2004 Low capacity licensed microwave radio 5 * 1 Jul 2004 Microwave radio system (including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter) High capacity licensed microwave radio system ≥ 68Mb 10 * 1 Jul 2004 Medium capacity licensed microwave radio system ≥ 16Mb to <68Mb 8 * 1 Jul 2004 Low capacity licensed microwave radio system < 16Mb 5 * 1 Jul 2004 Class licence microwave radio system (including antenna) 3 * 1 Jul 2004 Multiplexers 10 * 1 Jul 2004 Towers (including guyed, lattice and steel or concrete poles) 25 * 1 Jul 2004 Mobile telecommunications assets: Base station assets: Antennas, battery backup, radio transmitters/receivers and rectifiers 6 * 1 Jul 2002 Towers 25 * 1 Jul 2002 Base station controller hardware 10 * 1 Jul 2002 Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10 * 1 Jul 2002 Mobile switching centre hardware 10 * 1 Jul 2002 Payphones (public telephones) 10 1 Jan 2001 Satellite communication assets: Communications satellites (geosynchronous orbit) 15 * 1 Jan 2005 High power amplifiers 12 * 1 Jan 2005 Multiplexers 10 * 1 Jan 2005 Satellite antennas: Electronic components, external (including low noise amplifiers) 8 * 1 Jan 2005 Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8 * 1 Jan 2005 Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20 * 1 Jan 2005 Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10 * 1 Jan 2005 Satellite telemetry and control systems 15 * 1 Jan 2005 Telecommunications assets: Air-conditioning units 5 * 1 Jul 2002 Batteries, rectifiers 6 * 1 Jul 2002 Racks 20 * 1 Jul 2003 Equipment shelters (transportable) 25 * 1 Jul 2003 Electronic information storage services (59220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aisle containments (including hot aisle containments (HAC), cold aisle containments (CAC)) 15 * 1 Jul 2017 Data centre control systems - see Table B control systems and control system assets Data centre cooling assets: Chillers 15 * 1 Jul 2017 Computer room air conditioning (CRAC) units (including direct expansion (DX) systems) 10 * 1 Jul 2017 Computer room air handling (CRAH) units (including chilled water systems) 15 * 1 Jul 2017 Cooling towers 10 * 1 Jul 2017 Humidifier assets: Others (including ultrasonic humidifiers) 10 * 1 Jul 2017 Steam humidifiers (including steam generators) 5 * 1 Jul 2017 Rear door heat exchangers (RDHx) 15 * 1 Jul 2017 Row-based cooling units assets: Others (including direct expansion (DX) cooling system units) 10 * 1 Jul 2017 Water-chilled 15 * 1 Jul 2017 Water buffer tanks 20 * 1 Jul 2017 Diesel rotary uninterruptible power supply (DRUPS) 22 * 1 Jul 2017 Fire protection and suppression systems assets - see Table B Fire control and alarm assets Generators - see Table B Power supply assets: Emergency or standby Leak detection systems 10 * 1 Jul 2017 Load banks 15 * 1 Jul 2017 Modular data centre (including portable containerised data centre modules, prefabricated data centre modules - able to be transported) 10 * 1 Jul 2017 Rack based power rails (including rack based power distribution unit (PDU)) 10 * 1 Jul 2017 Racks 10 * 1 Jul 2017 Raised floors 25 * 1 Jul 2017 Rectifiers 12 * 1 Jul 2017 Static transfer switches (STS) 12 * 1 Jul 2017 Switchboards - see Table B Switchboards Security and monitoring systems assets - see Table B Security and monitoring assets Uninterruptible power supply (UPS) systems (excluding batteries) 12 * 1 Jul 2017 Uninterruptible power supply (UPS) systems batteries 5 * 1 Jul 2017 Library and other information services (60100 to 60200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Libraries: Circulating (all classes of books) 10 1 Jan 2001 Music lending 6 ⅔ 1 Jan 2001 FINANCIAL AND INSURANCE SERVICES (62100 to 64200) Banking, building society and credit union operations (62210 to 62230) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic teller machines (ATMs) - see Table B Automatic teller machines (ATMs) Cheque processing machines (including proof machines, endorsers, MICR encoders, printers, readers, sorters and scanners) 5 * 1 Jul 2019 Cash handling assets: Coin cabinets, secure coin storage units and coin trolleys 15 * 1 Jul 2019 Coin counters and sorters, and coin deposit machines (CDMs) 10 * 1 Jul 2019 Note counters and sorters 8 * 1 Jul 2019 Teller cash recyclers (TCRs), teller cash dispensers (TCDs), teller assist units (TAUs) and automated teller safes (ATSs) 7 * 1 Jul 2019 Weighing machines (such as coin scales, digital weighing machines, and note scales) 7 * 1 Jul 2019 EFTPOS machines and EFTPOS terminals (such as PIN pads) - see Table B Point of sale assets Safes: Safes (portable) 40 * 1 Jul 2019 Strongroom door and frame 100 1 Jan 2001 Teller safes, counter safes and teller time-delay safes 25 * 1 Jul 2019 Vaults (demountable or portable) and demountable strongrooms 100 * 1 Jul 2019 Security assets: Anti-jump barriers (cables or partitions) 15 * 1 Jul 2019 Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building - see Table B Security and monitoring assets Variable message signs, such as electronic FX boards and digital LED screens - see Table B Advertising signs RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) Note: If the asset is hired or leased to and used predominantly by a particular industry and not listed below, see the entry under Table A for that industry Rental and hiring services (except real estate) (66110 to 66400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air Compressors: Compressors - reciprocating 7 * 1 Jul 2005 Compressors - rotary screw 10 * 1 Jul 2005 Compaction: Compactors - flat plate 8 * 1 Jul 2005 Compactors - vertical rammer 6 * 1 Jul 2005 Concreting assets: Brick/paving saws 5 * 1 Jul 2005 Concrete demolition saws 3 * 1 Jul 2005 Concrete kibble buckets 15 * 1 Jul 2005 Concrete mixers 4 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2005 Elevating work platforms (EWPs): Boom lifts (including knuckle and telescopic boom lifts) 15 * 1 Jul 2015 Personnel lifts 10 * 1 Jul 2015 Scissor lifts 10 * 1 Jul 2015 Generators: Cables 5 * 1 Jul 2005 Distribution boards 10 * 1 Jul 2005 Diesel 10 * 1 Jul 2005 Petrol 5 * 1 Jul 2005 Generator with attached lighting plant 10 * 1 Jul 2005 Household assets: Clothes dryers 5 * 1 Jan 2006 DVD players 5 * 1 Jan 2006 Dishwashers 8 * 1 Jan 2006 Evaporative coolers, portable 5 * 1 Jan 2006 Freezers 6 * 1 Jan 2006 Microwave ovens 6 * 1 Jan 2006 Refrigerators 6 * 1 Jan 2006 Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 5 * 1 Jan 2006 Surround sound systems (incorporating audio-video receivers and speakers) 5 * 1 Jan 2006 Television sets 8 * 1 Jan 2006 Vacuum cleaners, portable 5 * 1 Jan 2006 Video cassette recorder systems (VCR) 5 * 1 Jan 2006 Washing machines 6 * 1 Jan 2006 Ladders (including stepladders, work platforms extension ladders, trestles and planks): Aluminium 4 * 1 Jul 2015 Fibreglass 4 * 1 Jul 2015 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 10 * 1 Jul 2014 Power tools: Chainsaws 3 * 1 Jul 2005 Hand tools - air 5 * 1 Jul 2005 Hand tools - battery 3 * 1 Jul 2008 Hand tools - electric 5 * 1 Jul 2005 Jackhammers - air 7 * 1 Jul 2005 Jackhammers - electric 3 * 1 Jul 2005 Nail guns - air 3 * 1 Jul 2005 Recreational vehicles: Campervans and motorhomes: Vehicles having a gross vehicle mass greater than 3 tonnes and 4WD vehicles 5 * 1 Jul 2015 Vehicles having a gross vehicle mass of 3 tonnes or less 8 * 1 Jul 2015 Caravans and camper trailers 12 * 1 Jul 2015 Rental cars 5 * 1 Jul 2016 Scaffolding: Aluminium 5 * 1 Jul 2015 Fibreglass 5 * 1 Jul 2015 Steel 15 * 1 Jul 2015 Traffic management assets: Crash prevention assets: Barriers: Concrete 30 * 1 Jan 2006 Plastic 5 * 1 Jan 2006 Crash attenuators (truck mounted) 10 * 1 Jan 2006 Road marking assets: < 100 litre capacity 5 * 1 Jan 2006 100 to 500 litre capacity 9 * 1 Jan 2006 > 500 litre capacity 11 * 1 Jan 2006 Line grinders (walk behind) 5 * 1 Jan 2006 Traffic management signs: Arrow boards 10 * 1 Jan 2006 Speed observation signs 10 * 1 Jan 2006 Traffic lights - mobile 10 * 1 Jan 2006 Variable message signs 10 * 1 Jan 2006 Static signage (including safety cones, barricades, warning signs and bollards) 3 * 1 Jan 2006 Video recorder or equipment hiring 6 ⅔ 1 Jan 2001 Video tapes and games hiring ½ * 1 Jan 2001 Welders: Diesel 10 * 1 Jul 2005 Electric 5 * 1 Jul 2005 Note where the terms 'freestanding' and 'fixed' are used in entries for residential property operators, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability. Residential property operators (67110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets generally: Air conditioning assets (excluding ducting, pipes and vents): Air handling units 20 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Damper motors (including variable air volume box controller) 10 * 1 Jul 2003 Fan coil units (connected to condensing set) 15 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split system) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Ceiling fans 5 * 1 Jul 2004 Clocks, electric 10 * 1 Jul 2004 Digital peep holes 10 * 1 Jul 2019 DVD players 5 * 1 Jul 2004 Door closers 10 * 1 Jul 2004 Door stops, freestanding 10 * 1 Jul 2004 Escalators (machinery and moving parts) 20 * 1 Jan 2003 Evaporative coolers: Fixed (excluding ducting and vents) 15 * 1 Jul 2019 Portable 10 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2019 Floating timber 15 * 1 Jul 2004 Linoleum 10 1 Jan 2001 Vinyl 10 1 Jan 2001 Furniture, freestanding 13 ⅓ 1 Jan 2001 Garbage bins 10 * 1 Jul 2004 Garbage compacting systems (excluding chutes) 6 ⅔ 1 Jan 2001 Generators 20 1 Jan 2001 Gym assets: Cardiovascular 5 * 1 Jul 2004 Resistance 10 * 1 Jul 2004 Hand dryers, electrical 10 1 Jan 2001 Heaters: Fixed: Electric 15 * 1 Jul 2004 Gas: Ducted central heating unit 20 * 1 Jul 2004 Other 15 * 1 Jul 2004 Freestanding 15 * 1 Jul 2004 Home automation control assets 10 * 1 Jul 2019 Hot water systems (excluding piping): Electric 12 * 1 Jul 2004 Gas 12 * 1 Jul 2004 Solar 15 * 1 Jul 2004 Hydronic assets: Controls 10 * 1 Jul 2019 Water heaters 15 * 1 Jul 2019 Intercom system assets 10 * 1 Jul 2004 Lifts (including hydraulic and traction lifts) 30 * 1 Jan 2003 Lights: Fittings (excluding hardwired) 5 * 1 Jul 2004 Freestanding 5 * 1 Jul 2004 Shades, removable 5 * 1 Jul 2004 Linen 5 * 1 Jul 2004 Master antenna television (MATV) assets: Amplifiers 10 * 1 Jul 2004 Modulators 10 * 1 Jul 2004 Power sources 10 * 1 Jul 2004 Mirrors, freestanding 15 * 1 Jul 2004 Radios 10 1 Jan 2001 Rugs 7 * 1 Jul 2004 Skylights: Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Solar power generating system (incorporating batteries, inverters, solar panels, regulators) 20 * 1 Jul 2004 Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 7 * 1 Jul 2004 Surround sound systems (incorporating audio-video receivers and speakers) 10 * 1 Jul 2004 Telecommunications assets: Cordless phones 4 * 1 Jul 2004 Telephone hand sets 6 * 1 Jul 2019 Telephone systems - see Table B Telephony Television antennas, freestanding 5 * 1 Jul 2004 Television sets 8 * 1 Jul 2019 Vacuum cleaners: Ducted: Hoses 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Wands 10 * 1 Jul 2004 Portable 10 1 Jan 2001 Ventilation fans 20 * 1 Jul 2004 Video cassette recorder systems (VCRs) 5 * 1 Jul 2004 Water pumps: Multi-storey 20 * 1 Jul 2019 Rainwater tanks 5 * 1 Jul 2019 Single residence pressure pumps 8 * 1 Jul 2019 Window blinds, internal 10 * 1 Jul 2004 Window curtains 6 * 1 Jul 2004 Window shutters, automatic: Controls 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Bathroom assets: Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 3 * 1 Jul 2019 Exhaust fans (including light/heating) 10 * 1 Jul 2004 Heated towel rails, electric 10 * 1 Jul 2004 Shower curtains (excluding curtain rods and screens) 2 * 1 Jul 2004 Spa bath pumps 10 * 1 Jul 2019 Fire control assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors (including addressable manual call points, heat, multi type and smoke) 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Emergency warning and intercommunication systems (EWIS): Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones (WIPs) 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives (VSDs) 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Kitchen assets: Cook tops 12 * 1 Jul 2004 Crockery 5 * 1 Jul 2004 Cutlery 5 * 1 Jul 2004 Dishwashers 8 * 1 Jul 2019 Freezers 12 * 1 Jul 2004 Garbage disposal units 10 * 1 Jul 2004 Microwave ovens 8 * 1 Jul 2019 Ovens 12 * 1 Jul 2004 Range hoods 12 * 1 Jul 2004 Refrigerators 12 * 1 Jul 2004 Stoves 12 * 1 Jul 2004 Water filters, electrical 15 * 1 Jul 2004 Laundry assets: Clothes dryers 7 * 1 Jul 2019 Ironing boards, freestanding 5 * 1 Jul 2019 Irons 5 * 1 Jul 2004 Washing machines 8 * 1 Jul 2019 Outdoor assets: Automatic garage doors: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Barbecue assets: Fixed barbecue assets: Sliding trays and cookers 10 * 1 Jul 2004 Freestanding barbecues 5 * 1 Jul 2004 Floor carpet (including artificial grass and matting) 5 * 1 Jul 2004 Folding arm awnings: Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Furniture, freestanding 5 * 1 Jul 2004 Gardening watering installations: Control panels 5 * 1 Jul 2004 Pumps 5 * 1 Jul 2004 Timing devices 5 * 1 Jul 2004 Garden lights, solar 5 * 1 Jul 2019 Garden sheds, freestanding 15 * 1 Jul 2004 Gates, electrical: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Operable pergola louvres: Controls 15 * 1 Jul 2004 Motors 15 * 1 Jul 2004 Rainwater tanks: Galvanised steel 25 * 1 Jul 2019 Polyethylene 15 * 1 Jul 2019 Roller blinds Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Sauna heating assets 15 * 1 Jul 2004 Sewage treatment assets: Controls 8 * 1 Jul 2004 Motors 8 * 1 Jul 2004 Spas: Fixed spa assets: Chlorinators 10 * 1 Jul 2019 Filtration assets (including pumps) 10 * 1 Jul 2019 Heaters (electric or gas) 15 * 1 Jul 2004 Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2004 Swimming pool assets: Chlorinators 10 * 1 Jul 2019 Cleaning assets 7 * 1 Jul 2004 Covers (including blankets) 8 * 1 Jul 2019 Filtration assets (including pumps) 10 * 1 Jul 2019 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Tennis court assets: Cleaners 3 * 1 Jul 2004 Drag brooms 3 * 1 Jul 2004 Nets 5 * 1 Jul 2004 Rollers 3 * 1 Jul 2004 Umpire chairs 15 * 1 Jul 2004 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 CCTV systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexes) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including passive infra-red, photo sensors and vibration) 5 * 1 Jul 2004 Global System for Mobiles (GSM) Units 5 * 1 Jul 2004 Noise makers (including bells and sirens) 5 * 1 Jul 2004 Non-residential property operators (67120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial office building assets: Boilers 20 * 1 Jul 2005 Boiler pumps 5 * 1 Jul 2005 Building maintenance units 35 * 1 Jul 2005 Carpets 8 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Hot water installations (excluding commercial boilers and piping) 15 * 1 Jul 2005 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Uninterruptible power supply (UPS) systems: Line interactive types 5 * 1 Jul 2013 On line double conversion types 10 * 1 Jul 2013 Window blinds 20 * 1 Jul 2005 PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) Scientific research services (69100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Scientific, medical and pharmaceutical research assets: Autoclaves: Bench top autoclaves 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Automated cell counters 5 * 1 Jul 2014 Automated colony pickers 5 * 1 Jul 2014 Balances 10 * 1 Jul 2014 Biological safety cabinets 10 * 1 Jul 2014 Cell harvesters 10 * 1 Jul 2014 Centrifuges: Bench top centrifuges 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Computed tomography (CT) scanners 10 * 1 Jul 2014 Digital cameras 3 * 1 Jul 2014 DNA sequencers 5 * 1 Jul 2014 Electrophoresis systems (incorporating power supplies and tanks) 7 * 1 Jul 2014 Electroporators 8 * 1 Jul 2014 Fermenters 10 * 1 Jul 2014 Flow cytometers 8 * 1 Jul 2014 Freeze dryers 10 * 1 Jul 2014 Freezers 10 * 1 Jul 2014 Gel documentation systems 5 * 1 Jul 2014 Glassware washers 8 * 1 Jul 2014 Heating blocks 10 * 1 Jul 2014 Homogenisers 7 * 1 Jul 2014 Incubators 6 * 1 Jul 2014 Liquid chromatography systems 5 * 1 Jul 2014 Liquid nitrogen assets (including dewars and tanks) 10 * 1 Jul 2014 Microscopes 10 * 1 Jul 2014 Microtomes 10 * 1 Jul 2014 Mixers 7 * 1 Jul 2014 Nano spectrophotometers 8 * 1 Jul 2014 Ovens 6 * 1 Jul 2014 Peristaltic pumps 7 * 1 Jul 2014 pH meters 7 * 1 Jul 2014 Plate readers 5 * 1 Jul 2014 Polymerase chain reaction (PCR) thermal cyclers 8 * 1 Jul 2014 Real-time PCR detection machines 5 * 1 Jul 2014 Refrigerators 8 * 1 Jul 2014 Robotic systems (including robotic liquid handling systems and robotic sampler systems) 5 * 1 Jul 2014 Shakers 7 * 1 Jul 2014 Sonicators (including water bath sonicators and sonicators with probes) 7 * 1 Jul 2014 Spectrophotometers (excluding nano spectrophotometers) 10 * 1 Jul 2014 Surface plasmon resonance (SPR) machines 5 * 1 Jul 2014 Vacuum concentrators 7 * 1 Jul 2014 Water baths (including refrigerated and shaking water baths) 7 * 1 Jul 2014 Water purification systems 8 * 1 Jul 2014 Surveying and mapping services (69220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Airborne imaging (cameras) 7 * 1 Jul 2015 Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Controllers 4 * 1 Jul 2015 Digital (electronic) levels 5 * 1 Jul 2015 Echo sounders 5 * 1 Jul 2015 GNSS/GIS handhelds (asset receivers) 3 * 1 Jul 2015 GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS) 5 * 1 Jul 2015 Ground imaging (pole cameras) 5 * 1 Jul 2015 Laser detectors/receivers (rod-eye receivers) 4 * 1 Jul 2015 Laser distance measurers/meters (DISTOs) 4 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Laser scanners - 3D (high definition surveying) - ground LIDAR 5 * 1 Jul 2015 Laser scanners - vehicle mounted - ground LIDAR 5 * 1 Jul 2015 LIDAR (airborne) 7 * 1 Jul 2015 Rail surveying assets: Mobile rail surveying equipment 5 * 1 Jul 2015 Platform clearance gauges 6 * 1 Jul 2015 Rail profile gauges 6 * 1 Jul 2015 Stereoplotters - digital/softcopy (hardware only) 10 * 1 Jul 2015 Tablets 4 * 1 Jul 2015 Theodolites (digital) 7 * 1 Jul 2015 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Traverse kits (incorporating tripods, tribrachs, prisms, poles and optical plummets) 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 Unmanned surface vehicles 4 * 1 Jul 2015 Utility locator (underground service locator) assets: Ground penetrating radars (GPRs) 5 * 1 Jul 2015 Magnetic locators 5 * 1 Jul 2015 Service locators 5 * 1 Jul 2015 Signal generators 5 * 1 Jul 2015 Signal tracer for locators 4 * 1 Jul 2015 Scientific testing and analysis services (69250) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coal laboratory assets: Sample preparation assets: Drop shatters 20 * 1 Jul 2018 Drum tumblers 15 * 1 Jul 2018 Drying ovens: Benchtop 7 * 1 Jul 2018 Others (including floor size with trolleys) 15 * 1 Jul 2018 Dust extraction systems 15 * 1 Jul 2018 Float-sink buckets 8 * 1 Jul 2018 Float-sink testing units (incorporating ventilation ducting, fans, density separation apparatus etc, but excluding float-sink buckets) 15 * 1 Jul 2018 Flotation machines (including froth rotation machines) 20 * 1 Jul 2018 Jaw crushers 10 * 1 Jul 2018 Pulverisers 10 * 1 Jul 2018 Riffle splitters 10 * 1 Jul 2018 Rotary Sample Dividers (RSDs) 15 * 1 Jul 2018 Sample storage assets: Cool room assets - see Table B Refrigeration assets Portable refrigerators/freezers 10 * 1 Jul 2018 Sample trays 5 * 1 Jul 2018 Sample trolleys 10 * 1 Jul 2018 Sieve shakers (excluding sieves) 10 * 1 Jul 2018 Sieves (including various meshes and sizes) 7 * 1 Jul 2018 Weighing scales 10 * 1 Jul 2018 Laboratory analytical equipment and instruments: Analytical balances 7 * 1 Jul 2018 Calorimeters 10 * 1 Jul 2018 Carbon and sulphur analysers 7 * 1 Jul 2018 CHN analysers (including carbon, hydrogen and nitrogen) 7 * 1 Jul 2018 Coal ash fusibility furnaces 10 * 1 Jul 2018 Crucible Swell Number (CSN) burners 10 * 1 Jul 2018 Dilatometers 9 * 1 Jul 2018 Fume cabinets 15 * 1 Jul 2018 Moisture testing ovens (including nitrogen setup apparatus) 10 * 1 Jul 2018 Muffle furnaces 15 * 1 Jul 2018 Particle size analysers 10 * 1 Jul 2018 Petrographic microscopes 10 * 1 Jul 2018 Plastometers 9 * 1 Jul 2018 Water baths (including ultrasonic water baths) 7 * 1 Jul 2018 X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7 * 1 Jul 2018 Mineral processing and metallurgical laboratory assets: Sample preparation assets: Benchtop (including work benches and tables) 10 * 1 Jul 2019 Centrifugal concentrators 15 * 1 Jul 2019 Cone crushers 20 * 1 Jul 2019 Drying ovens: Benchtop 7 * 1 Jul 2019 Others (including floor size with trolleys) 10 * 1 Jul 2019 Dust cabinet (including extracted workstations) 20 * 1 Jul 2019 Dust extraction systems 15 * 1 Jul 2019 Flotation machines (including froth rotation machines) 20 * 1 Jul 2019 Gravity separation assets (including centrifuges and cyclones) 10 * 1 Jul 2019 Grinding mills 12 * 1 Jul 2019 Jaw crushers 10 * 1 Jul 2019 Laboratory tumblers (including cyanide leach test tumblers) 10 * 1 Jul 2019 Micro dosing peristaltic pumps 7 * 1 Jul 2019 Overhead tank mixers 5 * 1 Jul 2019 pH control systems 15 * 1 Jul 2019 Pressure filters 8 * 1 Jul 2019 Pulverisers 10 * 1 Jul 2019 Riffle splitters 10 * 1 Jul 2019 Rotary Sample Dividers (RSDs) 10 * 1 Jul 2019 Sample storage assets: Cool room assets - See Table B under 'Refrigeration' Portable refrigerators/freezers 8 * 1 Jul 2019 Sample trays 3 * 1 Jul 2019 Sample trolleys 7 * 1 Jul 2019 Scrubbers 15 * 1 Jul 2019 Shaking tables (including wet tables) 20 * 1 Jul 2019 Sieve shakers (excluding sieves) 10 * 1 Jul 2019 Sieves (including various meshes and sizes) 3 * 1 Jul 2019 Solvent extraction & electrowinning equipment 15 * 1 Jul 2019 Vacuum filters 7 * 1 Jul 2019 Water purification systems 15 * 1 Jul 2019 Weighing scales 7 * 1 Jul 2019 Laboratory analytical equipment and instruments: Analytical balances 7 * 1 Jul 2019 Atomic Absorption Spectroscopy (AAS) instruments 10 * 1 Jul 2019 Auto dilutors 7 * 1 Jul 2019 Auto titration instruments 7 * 1 Jul 2019 Carbon and sulphur analysers 7 * 1 Jul 2019 Cupellation furnaces 10 * 1 Jul 2019 Fume cabinets 15 * 1 Jul 2019 Fusion furnaces 10 * 1 Jul 2019 Fourier Transform Infrared (FTIR) spectroscopy 7 * 1 Jul 2019 Hot blocks 7 * 1 Jul 2019 Hotplate magnetic stirrers 10 * 1 Jul 2019 Incubators 7 * 1 Jul 2019 Inductively coupled plasma mass spectrometry (ICP-MS), and Inductively coupled plasmas optical emission spectroscopy (ICP-OES) 10 * 1 Jul 2019 Ion Chromatography (IC) equipment 15 * 1 Jul 2019 Muffle furnaces 12 * 1 Jul 2019 Overhead stirrers 8 * 1 Jul 2019 Particle size analysers 10 * 1 Jul 2019 Petrographic microscopes 10 * 1 Jul 2019 Robotic cells (including robotic fusion cells, robotic preparations cells) 10 * 1 Jul 2019 Robotic TGA cells 7 * 1 Jul 2019 Thermogravimetric Analysers (TGAs) 7 * 1 Jul 2019 Water baths 5 * 1 Jul 2019 X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7 * 1 Jul 2019 Advertising services (69400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Advertising signs - see Table B Advertising signs Veterinary services (69700) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Veterinarians' assets: Anaesthesia machines 10 * 1 Jan 2004 Animal blow dryers 5 * 1 Jan 2004 Animal cages: Fibreglass, plastic and polyethylene (PE) cages 10 * 1 Jan 2004 Stainless steel cages 20 * 1 Jan 2004 Animal patient monitoring assets (including blood pressure monitors, carbon dioxide (CO2) end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 Animal scales 7 * 1 Jan 2004 Dental assets: Dental units 10 * 1 Jan 2004 Ultrasonic scalers (standalone) 10 * 1 Jan 2004 Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) 10 * 1 Jan 2004 Electrocautery units 10 * 1 Jan 2004 Electroejaculators 6 * 1 Jan 2004 Hydrobaths 8 * 1 Jan 2004 Pathology assets: Centrifuges 5 * 1 Jan 2004 Laboratory analysers: Electrolyte analysers 4 * 1 Jan 2004 Generally 5 * 1 Jan 2004 Microscopes 10 * 1 Jan 2004 Surgery lights 10 * 1 Jan 2004 Tables and tubs 20 * 1 Jan 2004 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jan 2004 X-ray assets (excluding direct radiography assets): Mobile or portable x-ray units 10 * 1 Jan 2004 X-ray processors - automatic 10 * 1 Jan 2004 Professional photographic services (69910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) 3 * 1 Jul 2015 Camera lenses 5 * 1 Jul 2015 Digital cameras: Compact cameras (including point and shoot cameras) 3 * 1 Jul 2015 Compact system cameras (including bridge cameras, micro four-thirds cameras, mirrorless cameras) 3 * 1 Jul 2015 Medium format single lens reflex (SLR) camera systems (including camera bodies and digital backs) 4 * 1 Jul 2015 SLR cameras (including full-frame SLR cameras) 3 * 1 Jul 2015 Lighting assets: Electronic flash units (including compact flash heads, monolights): Portable 3 * 1 Jul 2015 Studio lightings 5 * 1 Jul 2015 Light meters 5 * 1 Jul 2015 Light shaping tools (including modelling glass protectors, reflectors and scrims, softboxes and umbrellas) 3 * 1 Jul 2015 Portable flash units (including flashguns) 2 * 1 Jul 2015 Power packs (including battery packs and compact flash generators) 4 * 1 Jul 2015 Support assets: Backdrop support systems (including background elevation systems) 10 * 1 Jul 2015 Bags and cases 5 * 1 Jul 2015 Camera track sliders 2 * 1 Jul 2015 Light stands (including boom arms) 5 * 1 Jul 2015 Photographic printers/plotters 4 * 1 Jul 2015 Tent and shooting tables 2 * 1 Jul 2015 Tripods 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary 2 * 1 Jul 2015 Wind machines 5 * 1 Jul 2015 ADMINISTRATIVE AND SUPPORT SERVICES (72110 to 73200) Building and other industrial cleaning services (73110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) 2 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Other (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Polishing, carpet cleaning and floor stripping assets (including floor polishers, burnishers, rotary scrubbers, encapsulation machines and floor strippers): Portable 5 * 1 Jul 2010 Ride-on 5 * 1 Jul 2010 Pressure washers: Portable 4 * 1 Jul 2010 Trailer or truck mounted 7 * 1 Jul 2010 Scrubbers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Steam cleaners for sanitising floor and surfaces 5 * 1 Jul 2010 Sweepers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Road sweeper trucks (including sweepers) 10 *# 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable (including upright machines) 5 * 1 Jul 2010 Ride-on or stand on 7 * 1 Jul 2010 Gardening services (73130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Arboriculture and gardening services: Blowers 3 * 1 Jan 2004 Brushcutters (including whipper snippers) 2 * 1 Jan 2004 Chainsaws (including pole pruners) 2 * 1 Jan 2004 Elevating work platforms 15 * 1 Jan 2004 Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3 * 1 Jan 2004 Hedge trimmers 4 * 1 Jan 2004 Lawn edgers (excluding brushcutters) 4 * 1 Jan 2004 Lawn mowers: Cylinder 7 * 1 Jan 2004 Push (rotary) 2 * 1 Jan 2004 Ride-ons 5 * 1 Jan 2004 Self propelled (rotary) 2 * 1 Jan 2004 Stump grinders 5 * 1 Jan 2004 Tractors 8 * 1 Jan 2004 Tractor attachments: Roller mowers 4 * 1 Jan 2004 Slashers 4 * 1 Jan 2004 Trailers used to carry tree and grass clippings 5 * 1 Jan 2004 Tree climbing assets: Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1 * 1 Jan 2004 Climbing spurs 10 * 1 Jan 2004 Friction lowering devices 10 * 1 Jan 2004 Harness 3 * 1 Jan 2004 Ropes 1 * 1 Jan 2004 Wood chippers 8 * 1 Jan 2004 Packaging services (73200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fruit and vegetables pack houses assets used off farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 4 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 General assets: Bins 5 * 1 Jul 2008 Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 10 * 1 Jul 2008 Receival hoppers (including water dumps) 10 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 10 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nuts assets: Crackers 7 * 1 Jul 2008 Drying silos 15 * 1 Jul 2008 Separating assets (including air separators, trommels and vibrating screens) 10 * 1 Jul 2008 EDUCATION AND TRAINING (80100 to 82200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Kindergarten furniture and play equipment - see Table A Child care services (87100) HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Medical assets (used in common across all health care industry segments): Benchtop sterilisers 5 * 1 Jul 2003 Benchtop ultrasonic cleaners 7 * 1 Jul 2003 Clinical furniture 10 * 1 Jul 2003 X-ray viewers 10 * 1 Jul 2003 Hospitals (84010 to 84020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hospital assets: Anaesthesia machines 10 * 1 Jan 2003 Angiography assets: Image acquisition systems (incorporating computers with digital subtraction capability, digital cameras, monitors and integrated software) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Patient gantries or tables, patient monitoring assets, positioning assets and pressure injectors 10 * 1 Jul 2002 Cell savers and cell separators 7 * 1 Jan 2003 Colposcopes 10 * 1 Jan 2003 Defibrillators 10 * 1 Jan 2003 Diathermy and cautery machines/electrosurgical generators 10 * 1 Jan 2003 Endoscopic surgery assets (excluding disposable accessories): Arthroscopic fluid management systems 7 * 1 Jan 2003 Endoscopes (flexible and rigid) and endoscopic surgical instruments 4 * 1 Jan 2003 Endoscopic camera systems: Beam splitters and light sources 10 * 1 Jan 2003 Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5 * 1 Jan 2003 Still cameras 7 * 1 Jan 2003 Video monitors and video recorders 7 * 1 Jan 2003 Endoscopic electrosurgical generators 10 * 1 Jan 2003 Endoscopic lasers 10 * 1 Jan 2003 Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5 * 1 Jan 2003 Haemodialysis machines 7 * 1 Jan 2003 Head lights 7 * 1 Jan 2003 Hospital furniture: Beds: Electronic 7 * 1 Jan 2003 Mechanical 10 * 1 Jan 2003 Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators and overbed tables 10 * 1 Jan 2003 Infusion pumps: General, pain management and rapid 8 * 1 Jan 2003 Syringe driven 6 * 1 Jan 2003 Insufflators 10 * 1 Jan 2003 Lithotriptors used for extra-corporeal shock wave lithotripsy 7 * 1 Jan 2003 Mechanical assist assets: Calf and cuff compression devices 8 * 1 Jan 2003 Cardiac bypass and heart lung machines 8 * 1 Jan 2003 Intra-aortic balloon pumps 8 * 1 Jan 2003 Ventricular assist heart pumps 8 * 1 Jan 2003 Natal care assets (including incubators, infant warmers and mobile infant warmers) 7 * 1 Jan 2003 Operating tables and attachments: Electronic 10 * 1 Jan 2003 Mechanical 13 * 1 Jan 2003 Operating theatre lights 8 * 1 Jan 2003 Pan flushers 10 * 1 Jan 2003 Patient hoists and lifters 10 * 1 Jan 2003 Patient monitoring assets: Bedside monitoring systems 7 * 1 Jan 2003 Cardiac monitors 7 * 1 Jan 2003 ECGs 7 * 1 Jan 2003 Foetal monitors 7 * 1 Jan 2003 Pulse oximeters 7 * 1 Jan 2003 Vital signs monitors 7 * 1 Jan 2003 Patient warming assets (excluding disposable accessories): Fluid warmers 10 * 1 Jan 2003 Forced air patient warmers 10 * 1 Jan 2003 Smoke evacuators 8 * 1 Jan 2003 Sterilisation and autoclave processing assets: Drying cabinets 10 * 1 Jan 2003 Endoscope sterilisers and disinfectors 5 * 1 Jan 2003 Flash sterilisers 10 * 1 Jan 2003 Instrument washers 10 * 1 Jan 2003 Pre-vacuum sterilisers 10 * 1 Jan 2003 Ultrasonic cleaners and baths 7 * 1 Jan 2003 Surgical instruments: Hand held manually operated instruments 8 * 1 Jan 2003 Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7 * 1 Jan 2003 Ultrasonic aspirators 10 * 1 Jan 2003 Ultrasonic scalpels 10 * 1 Jan 2003 Surgical lasers (excluding ophthalmic surgical lasers) 10 * 1 Jan 2003 Surgical microscopes 10 * 1 Jan 2003 Ultrasonic bladder scanners 10 * 1 Jan 2003 Ultrasonic needle guides 10 * 1 Jan 2003 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5 * 1 Jul 2002 Ventilators: Fixed 7 * 1 Jan 2003 Portable 5 * 1 Jan 2003 Wheelchairs 10 * 1 Jan 2003 General practice medical services (85110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Anatomical medical models, plastic 10 * 1 Jul 2020 Autoclaves and sterilisers 8 * 1 Jul 2020 Automated ankle brachial pressure index (ABPI) measurement devices 6 * 1 Jul 2020 Automated external defibrillators (AEDs) - see Table B Blood coagulation (INR) meters 5 * 1 Jul 2020 Cryosurgical assets: Cryosurgical flasks and guns 5 * 1 Jul 2020 Liquid nitrogen storage dewers and tanks 10 * 1 Jul 2020 Dermatoscopes 5 * 1 Jul 2020 Ear irrigators 5 * 1 Jul 2020 Electrocardiograph (ECG) machines 7 * 1 Jul 2020 Examination lights: Desktop/trolley 3 * 1 Jul 2020 Procedure 7 * 1 Jul 2020 Foetal heart monitors, external 7 * 1 Jul 2020 Hyfrecators - electrosurgical units 6 * 1 Jul 2020 Magnifying loupes 10 * 1 Jul 2020 Medical examination beds (adjustable/electric) 8 * 1 Jul 2020 Medical plaster saws 7 * 1 Jul 2020 Medical refrigerators 8 * 1 Jul 2020 Nebulisers 5 * 1 Jul 2020 Ophthalmoscopes, direct and otoscopes 6 * 1 Jul 2020 Oxygen tank regulators 10 * 1 Jul 2020 Portable observation machines (including vital signs monitors) 7 * 1 Jul 2020 Privacy curtains and rails 8 * 1 Jul 2020 Pulse oximeters 4 * 1 Jul 2020 Resuscitation kits 15 * 1 Jul 2020 Saddle chairs 7 * 1 Jul 2020 Scales: Baby scales 3 * 1 Jul 2020 General, heavy duty, mother/baby scales 5 * 1 Jul 2020 Sphygmomanometers (including aneroid and digital) 5 * 1 Jul 2020 Spirometers 7 * 1 Jul 2020 Stethoscopes 10 * 1 Jul 2020 Suction machines, portable 8 * 1 Jul 2020 Surgical instruments (including forceps, needle holders, scissors, skin graft knives) 8 * 1 Jul 2020 Thermometers, digital 4 * 1 Jul 2020 Trolleys (including instrument and treatment trolleys) 10 * 1 Jul 2020 Wheelchairs 8 * 1 Jul 2020 X-ray viewers 10 * 1 Jul 2020 Specialist medical services n.e.c (85129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Neurologists' assets: Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Thoracic physicians' assets: Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003 Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) 7 * 1 Jul 2003 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Spirometers 7 * 1 Jul 2003 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide (CO2) monitors, integrated pulse oximeters, integrated computers and integrated software) 7 * 1 Jul 2003 Pathology and diagnostic imaging services (85201, 85202, 85203 and 85209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pathologists' assets: Batch slide stainer 6 * 1 Jan 2002 Bio hazard chambers 10 * 1 Jan 2002 Centrifuges 5 * 1 Jan 2002 Incubators 6 * 1 Jan 2002 Laboratory analysers 5 * 1 Jan 2002 Microscopes 10 * 1 Jan 2002 Rotary microtomes 6 * 1 Jan 2002 Tissue embedding systems 6 * 1 Jan 2002 Tissue processors 6 * 1 Jan 2002 Radiologists' diagnostic imaging assets: Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer and integrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) 10 * 1 Jul 2002 Computed radiography (CR) digitisers 4 * 1 Jul 2002 Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) 10 * 1 Jul 2002 Film digitisers 4 * 1 Jul 2002 Fluoroscopy assets (excluding direct radiography assets): Fixed systems (incorporating buckies, generators, screening tables and suspensions) 15 * 1 Jul 2002 Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Mobile systems (incorporating buckies, generators, screening tables and suspensions) 10 * 1 Jul 2002 Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) 15 * 1 Jul 2002 Patient archival and communication systems (PACS) 4 * 1 Jul 2002 Processing assets: Daylight imaging processors 9 * 1 Jul 2002 Dry laser imaging processors 8 * 1 Jul 2002 Wet laser imaging processors 10 * 1 Jul 2002 Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 X-ray assets (excluding direct radiography assets): Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002 Dental services (85310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dentists' assets: Air abrasion units 10 * 1 Jul 2003 Air compressors 10 * 1 Jul 2003 Amalgamators 7 * 1 Jul 2003 Amalgam separators 7 * 1 Jul 2003 Computerised (CAD/CAM) ceramic restoration systems: Imaging units 7 * 1 Jul 2003 Milling units 5 * 1 Jul 2003 Curing lights (halogen) 5 * 1 Jul 2003 Dental chairs 10 * 1 Jul 2003 Dental instruments: Hand-held manually operated instruments 3 * 1 Jul 2003 Handpieces (driven by compressed air, compressed gas or electricity) 3 * 1 Jul 2003 Dental lasers: Hard tissue and soft tissue lasers 7 * 1 Jul 2003 Soft tissue and whitening lasers 7 * 1 Jul 2003 Soft tissue lasers 10 * 1 Jul 2003 Dental loupes 10 * 1 Jul 2003 Dental operating lights 10 * 1 Jul 2003 Dental units 10 * 1 Jul 2003 Dental x-ray assets: Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding orthopantomogram (OPG) systems) 15 * 1 Jul 2003 Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) 7 * 1 Jul 2003 Intra-oral x-ray film processors 10 * 1 Jul 2003 Handpiece cleaners 5 * 1 Jul 2003 Intra-oral camera systems (incorporating camera and integrated processor/docking station) 7 * 1 Jul 2003 Nitrous oxide sedation units 20 * 1 Jul 2003 Oral surgical motors 5 * 1 Jul 2003 Suction units 10 * 1 Jul 2003 Ultrasonic scalers (standalone) 10 * 1 Jul 2003 Optometry and optical dispensing (85320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Optical assets: Automatic refractometers/keratometers 5 * 1 Jan 2004 Cameras (including anterior segment cameras, retinal cameras, fundus cameras): Analogue 8 * 1 Jan 2004 Digital 4 * 1 Jan 2004 Colour vision testers (automated) 8 * 1 Jan 2004 Corneal topography systems 5 * 1 Jan 2004 Examination chairs 10 * 1 Jan 2004 Glaucoma diagnostic assets (including ocular coherence tomographs (OCTs), scanning laser ophthalmoscopes and scanning laser polarimeters) 5 * 1 Jan 2004 Keratometers (Ophthalmometers): Automated 5 * 1 Jan 2004 Manual 12 * 1 Jan 2004 Ophthalmic surgery assets: Microkeratome 3 * 1 Jan 2004 Ophthalmic cryo surgery systems 5 * 1 Jan 2004 Ophthalmic diathermy surgery systems 5 * 1 Jan 2004 Ophthalmic lasers: Non-refractive 10 * 1 Jan 2004 Refractive (including eye tracking systems) 4 * 1 Jan 2004 Phacoemulsification systems 4 * 1 Jan 2004 Pupillometers (used for refractive surgery) 5 * 1 Jan 2004 Vitrectomy systems 4 * 1 Jan 2004 Wave front analysers 4 * 1 Jan 2004 Ophthalmic viewers 5 * 1 Jan 2004 Ophthalmoscopes: Direct (including power supply) 8 * 1 Jan 2004 Indirect 9 * 1 Jan 2004 Optical dispensing assets - see Table A Photographic, optical and ophthalmic equipment manufacturing (24110) Refraction units (including examination chair, instrument arms, table and light source) 10 * 1 Jan 2004 Refractometers (automated) 5 * 1 Jan 2004 Slit lamp biomicroscopes: Hand-held 9 * 1 Jan 2004 Mounted 12 * 1 Jan 2004 Telemedicine digital imaging systems (excluding imaging devices) 4 * 1 Jan 2004 Tonometers: Contact tonometers: Applanation: Hand-held 6 * 1 Jan 2004 Mounted 8 * 1 Jan 2004 Electronic 6 * 1 Jan 2004 Non-contact tonometers: Hand-held 5 * 1 Jan 2004 Table mounted 8 * 1 Jan 2004 Trial lens sets 20 * 1 Jan 2004 Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, laser interference biometers, pachymeters and ultrasound biomicroscopes (UBMs)) 5 * 1 Jan 2004 Visual acuity testing assets: Automated vision testers 6 * 1 Jan 2004 Manual vision testers (phoropters) 12 * 1 Jan 2004 Visual acuity charts (illuminated) 10 * 1 Jan 2004 Visual acuity chart projectors (automated) 8 * 1 Jan 2004 Visual field testing assets (perimeters) - automated 5 * 1 Jan 2004 Podiatry services (85399) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Podiatrists' assets: Computerised orthoses manufacturing assets: Carving mills 7 * 1 Jul 2003 Contact pin digitisers 7 * 1 Jul 2003 Doppler vascularscopes 5 * 1 Jul 2003 Electric nail drills: Dust extraction drills 7 * 1 Jul 2003 Portable dust extraction drills 5 * 1 Jul 2003 Water and alcohol based spray drills 4 * 1 Jul 2003 Examination/magnifying lamps 10 * 1 Jul 2003 Footrests 10 * 1 Jul 2003 Gait analysis assets: Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) 4 * 1 Jul 2003 Non-computerised: Treadmills 10 * 1 Jul 2003 Video cameras 5 * 1 Jul 2003 Video monitors and video recorders 7 * 1 Jul 2003 Orthotic benchtop grinders 6 * 1 Jul 2003 Patient chairs 12 * 1 Jul 2003 Podiatric instruments 3 * 1 Jul 2003 Vacuum presses 3 * 1 Jul 2003 Vascular neurological assessment assets: Monofilaments 2 * 1 Jul 2003 Tuning forks 10 * 1 Jul 2003 Retirement village and accommodation for the aged operation (86011 to 86012) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assistance and medical assets: Beds: Electronic (including hi-lo and lo-lo beds) 7 * 1 Jul 2019 Mechanical 10 * 1 Jul 2004 Bedside cabinets, lockers and overbed tables 10 * 1 Jul 2019 Blood pressure machines 3 * 1 Jul 2019 Call systems 7 * 1 Jul 2019 Chairs Commode 7 * 1 Jul 2019 Electronic recliner (including electric lift) 10 * 1 Jul 2019 Fallout/floating/princess 7 * 1 Jul 2019 Shower 5 * 1 Jul 2019 Wheelchair - electric, manual, tilt in space 5 * 1 Jul 2019 Defibrillators 8 * 1 Jul 2019 Drug safes 15 * 1 Jul 2019 Electronic arms for toilets 10 * 1 Jul 2019 Hoists Ceiling (incorporating tracks) 12 * 1 Jul 2019 Mobile (floor, full, standing) 10 * 1 Jul 2019 Lifting slings 2 * 1 Jul 2019 Mattresses Air 3 * 1 Jul 2019 Foam 7 * 1 Jul 2019 Medication trolleys 10 * 1 Jul 2019 Mobile suction machines 3 * 1 Jul 2019 Pan flushers/pan sanitisers 10 * 1 Jul 2019 Sensor beams and sensor mats 3 * 1 Jul 2019 Shower trolleys/mobile baths 8 * 1 Jul 2019 Syringe driven infusion pumps 5 * 1 Jul 2019 Treatment trolleys 15 * 1 Jul 2019 Walking belts 3 * 1 Jul 2019 Walking frames (including forearm walkers) 12 * 1 Jul 2019 Weighing machines and scales (including chair scales and wheelchair scales) 10 * 1 Jul 2019 Common area assets: Artificial grass/synthetic lawn (removable without damage) 15 * 1 Jul 2019 Audio visual assets 8 * 1 Jul 2019 Carpets - see Table B Floor coverings (removable without damage) Curtains and drapes - see Table B Curtains and drapes Furniture: General/indoor 10 * 1 Jul 2019 Outdoor 7 * 1 Jul 2019 Hair salon assets (including chairs and dryers) 15 * 1 Jul 2019 Hot water dispensers 8 * 1 Jul 2019 Television sets 5 * 1 Jul 2019 Window blinds - see Table B Window blinds Fitness and recreation assets: Billiard/pool tables 20 * 1 Jul 2019 Bowling greens - artificial grass or carpet (removable without damage) 15 * 1 Jul 2019 Gymnasium and exercise equipment 10 * 1 Jul 2019 Support assets: Annunciator panels 15 * 1 Jul 2019 Boilers - see Table B Boilers Buggies to transport people 8 * 1 Jul 2019 Cleaning carts and trolleys - see Table B Cleaning carts and trolleys Cool rooms - see Table B Refrigeration assets Electronic mops and floor scrubbers 5 * 1 Jul 2019 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2019 Kitchen assets: Blast chillers 8 * 1 Jul 2019 Bowl mixers 10 * 1 Jul 2019 Dishwashers 8 * 1 Jul 2019 Food preparation assets - large commercial type (including cooktops, fryers, multi-function centres, self-cooking centres, single tray meal service, soup kettles, stoves) 10 * 1 Jul 2019 Hot food display and warming assets (including bain marie, banquet units, buffet units, hot boxes, plate warmers) 10 * 1 Jul 2019 Ice making machines 10 * 1 Jul 2019 Kitchen trolleys 5 * 1 Jul 2019 Small appliances (including blenders, food processors, meat slicers, stick mixers) 4 * 1 Jul 2019 Toasters 6 * 1 Jul 2019 Laundry assets: Dryers 12 * 1 Jul 2019 Spring loaded trolleys 10 * 1 Jul 2019 Washing machines 12 * 1 Jul 2019 Lockers, freestanding - see Table B Lockers, freestanding Master antenna television (MATV) assets - see Table A Residential property operators (67110) Refrigerators (including controlled temperature medication refrigerators) 10 * 1 Jul 2019 Swimming pool assets: Dehumidifiers 15 * 1 Jul 2019 Filtration equipment (including chlorinators and pumps) - see Table B Swimming pool assets Pool covers (including blankets) - see Table B Swimming pool assets Vacuum cleaners, ride on 7 * 1 Jul 2019 Child care services (87100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio visual assets 5 * 1 Jul 2020 Augmented reality (AR) interactive sandboxes (incorporating projectors) 5 * 1 Jul 2020 Electronic whiteboards (including touch screen interactive digital boards) 6 * 1 Jul 2020 Furniture used by children, freestanding: Age specific (including cots, changing tables, floor sleeping mattresses, high and low feeding chairs, and stackable beds) 5 * 1 Jul 2020 Carpet mats (including rugs and floor mats/cushions) 5 * 1 Jul 2020 Others (including bookcases, chairs and sofas, coat/dress-up racks, easels, room dividers, tables and storage shelving units) 10 * 1 Jul 2020 Play area assets: Furniture, freestanding (including tables, seating and toy storage boxes) 5 * 1 Jul 2020 Pet enclosures and structures, freestanding (including bird aviaries ,chicken coops, fish tanks, guinea pig cages and rabbit hutches) 10 * 1 Jul 2020 Playground flooring: Artificial grass/synthetic lawn 7 * 1 Jul 2020 Soft fall flooring (including wet pour rubber and rubber mats) 5 * 1 Jul 2020 Playsets (including cubby houses, forts, slides, swing sets and trestle frames) 8 * 1 Jul 2020 Pole and post padding/protectors 5 * 1 Jul 2020 Sandpits, freestanding (including portable sandpits and sandpit covers) 7 * 1 Jul 2020 Tents, portable (including gazebos, marquees and tepee play tents) 5 * 1 Jul 2020 Toys (not specified elsewhere) 3 * 1 Jul 2020 Tricycles and bicycles (including balance bicycles and tricycle scooters) 5 * 1 Jul 2020 Water play area filtration assets and water pumps 7 * 1 Jul 2020 Support assets: Automated external defibrillators (AEDs) - see Table B Automated external defibrillators (AEDs) Fascia signs (including freestanding signs) - see Table B Advertising signs Fire control and alarm assets - see Table B Fire control and alarm assets Floor coverings - see Table B Floor coverings (removable without damage) Garden sheds, freestanding 15 * 1 Jul 2020 Hand dryers - see Table B Hand dryers (electrical) Kiosk stands, freestanding 10 * 1 Jul 2020 Kitchen assets: Dishwashers 5 * 1 Jul 2020 Food cooking assets (including combination ovens, cooktops, fryers, soup kettles and stoves) 10 * 1 Jul 2020 Grease traps 10 * 1 Jul 2020 Kitchen trolleys 5 * 1 Jul 2020 Microwave ovens 5 * 1 Jul 2020 Refrigerators/freezers 10 * 1 Jul 2020 Small appliances (including blenders, food processors, mixers and toasters) 4 * 1 Jul 2020 Laundry assets: Dryers 5 * 1 Jul 2020 Washing machines 5 * 1 Jul 2020 Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) - see Table B Office furniture, freestanding Security and monitoring assets - see Table B Security and monitoring assets Steam cleaners 3 * 1 Jul 2020 Strollers: Commercial multi seat (including buggies) 10 * 1 Jul 2020 Others 5 * 1 Jul 2020 Time attendance devices (including fingerprint and vein scanners) 7 * 1 Jul 2020 Vacuum cleaners 3 * 1 Jul 2020 Table games 5 * 1 Jul 2020 Television sets 8 * 1 Jul 2020 ARTS AND RECREATION SERVICES (89100 to 92099) Museum operation (89100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Museum displays in aircraft/war museums 100 1 Jan 2001 Nature reserves and conservation parks operation (89220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Parks and gardens: Lion parks: Animal cages and sheds 20 1 Jan 2001 Animal huts 10 1 Jan 2001 Planetarium domes 33 ⅓ 1 Jan 2001 Sea life centres: Fibreglass aquarium tanks 20 1 Jan 2001 Ketches 13 ⅓ 1 Jan 2001 TV audio systems 10 1 Jan 2001 Creative and performing arts activities (90010 to 90030) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Theatre equipment: Accessories (theatrical - wigs, costumes etc) 5 1 Jan 2001 Performing dogs - see Table B Working dogs Health and fitness centres and gymnasia operation (91110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Health and fitness centre operation assets: Cardiovascular training machines: Cross trainers, steppers and treadmills 4 * 1 Jul 2012 Exercise bicycles (including spin bicycles, upright and recumbent bicycles) 4 * 1 Jul 2012 Rowing machines 5 * 1 Jul 2012 Free weight training assets: Barbells, dumbbells, kettle bells, weight plates and storage racks 6 * 1 Jul 2012 Benches (including abdominal crunch, adjustable, declined, inclined and flat benches) 8 * 1 Jul 2012 Resistance training machines (including abdomen, arm, back, chest, hip, leg, shoulder and multiple training machines) 8 * 1 Jul 2012 Support assets: Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and television sets) 4 * 1 Jul 2012 Fans (including wall mounted) 5 * 1 Jul 2012 Lockers 8 * 1 Jul 2012 Platform scales 5 * 1 Jul 2012 Sports and physical recreation clubs n.e.c. (91129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Racing cars 2 1 Jan 2001 Squash and tennis court operation (91131) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tennis court surfaces: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Sports and physical recreation venues, grounds and facilities operations n.e.c. (91139) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bowling centres (plant and equipment): Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Carpets 4 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machines 13 ⅓ 1 Jan 2001 Horse training (racing) (91292) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Arena and track maintenance assets: Arena rakes 4 * 1 Jul 2021 Others (including grader blades, smudgers, levellers etc) 10 * 1 Jul 2021 Quad bikes/All-terrain vehicles (ATVs) 5 * 1 Jul 2021 Lead and companion ponies (horses) 5 * 1 Jul 2021 Racehorses: Flat racing (thoroughbred horses) 5 * 1 Jul 2021 Harness racing (standardbred horses) 7 * 1 Jul 2021 Jumps racing (thoroughbred horses) 10 * 1 Jul 2021 Support assets: Horse floats 20 * 1 Jul 2021 Horse rugs (including turnout rugs) 2 * 1 Jul 2021 Horse tack (including bits, bridles, harnesses (hobbles), headgear, saddles etc) 4 * 1 Jul 2021 Horse trucks - see Table B Motor vehicles and trailers Platform scales 7 * 1 Jul 2021 Rubber mats 5 * 1 Jul 2021 Security and monitoring assets - see Table B Security and monitoring assets Tack room furniture, freestanding (including lockers, racks, seats etc) 10 * 1 Jul 2021 Washing machines and dryers (used for washing horse rugs, saddle pads etc) 3 * 1 Jul 2021 Training and rehabilitation assets: Barriers 15 * 1 Jul 2021 Horses training pools 30 * 1Jul 2021 Horse training pool assets: Cleaning assets 5 * 1 Jul 2021 Filtration assets (including pumps) 8 * 1 Jul 2021 Stables, portable types 15 * 1 Jul 2021 Sulkies 2 * 1 Jul 2021 Treadmills (including water types) 15 * 1 Jul 2021 Walkers (including water walkers) 20 * 1 Jul 2021 Amusement parks and centres operation and amusement and other recreational activities n.e.c. (91310 and 91390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video games/simulators (cabinet) 5 ½ * 1 Jul 2001 Dedicated video games/simulators 3 ½ * 1 Jul 2001 Interchangeable video game kits 1 * 1 Jul 2001 Juke boxes (CD) 10 * 1 Jul 2001 Photo-image machines 3 ½ * 1 Jul 2001 Pinball machines 3 ½ * 1 Jul 2001 Pool/billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 5 ½ * 1 Jul 2001 Table games (including air hockey, soccer etc) 5 ½ * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides (gravity powered) 20 * 1 Jan 2002 Golf courses (miniature): Carpets on stairways 3 1 Jan 2001 Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Shuffle boards 10 1 Jan 2001 Space theatre domes 33 ⅓ 1 Jan 2001 Trampolines 10 1 Jan 2001 Gambling activities (92010 to 92099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Poker/gaming machines 7 * 1 Jul 2009 Totalisators: Computer equipment 10 1 Jan 2001 Ancillary equipment (eg ticket issuing machines) 13 ⅓ 1 Jan 2001 OTHER SERVICES (94110 to 96030) Automotive repair and maintenance (94110 to 94199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automotive and heavy vehicle repair and maintenance assets: Air conditioning assets: Refrigerant leak detectors 3 * 1 Jul 2011 Refrigerant management systems 5 * 1 Jul 2011 Refrigerant recovery machines 5 * 1 Jul 2011 Refrigerant recovery and recycling machines 5 * 1 Jul 2011 Vacuum pumps 5 * 1 Jul 2011 Air tools (including ratchet guns) 2 * 1 Jul 2011 Automatic transmission flush and fill machines 5 * 1 Jul 2011 Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Battery chargers 5 * 1 Jul 2011 Battery testers 5 * 1 Jul 2011 Brake disc and drum grinding lathes: Fixed 10 * 1 Jul 2011 Portable on-car 5 * 1 Jul 2011 Brake fluid testers 5 * 1 Jul 2011 Brake shoe riveters 5 * 1 Jul 2011 Brake system flushers 5 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene (PE) 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Continuous diesel engine particulate testers 5 * 1 Jul 2011 Cooling system flushers 5 * 1 Jul 2011 Decelerometer brake testers 7 * 1 Jul 2011 Diagnostic assets: Diagnostic and roller dynamometers, performance and emissions testers 10 * 1 Jul 2011 Engine analysers 5 * 1 Jul 2011 Electrical test benches 10 * 1 Jul 2011 Fuel injection pump test benches 5 * 1 Jul 2011 Oscilloscopes 10 * 1 Jul 2011 Scan tools 5 * 1 Jul 2011 Diesel engine emission testers 5 * 1 Jul 2011 Drill presses 15 * 1 Jul 2011 Drive-on plate brake, steering and suspension testing machines 10 * 1 Jul 2011 Drive-on shock absorber testers 10 * 1 Jul 2011 Dual wheel removers 8 * 1 Jul 2011 Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8 * 1 Jul 2011 Engine cranes 10 * 1 Jul 2011 Exhaust gas analysers for petrol engines: Computer operated 5 * 1 Jul 2011 Standalone 10 * 1 Jul 2011 Exhaust stands 11 * 1 Jul 2011 Flywheel grinders 13 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Headlight testers 7 * 1 Jul 2011 Hydraulic brake hose machines 5 * 1 Jul 2011 Hydraulic presses 10 * 1 Jul 2011 Jacks: Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Transmission jacks: Used for car and light truck repairs 8 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Vehicle positioning jacks 3 * 1 Jul 2011 Lathes 20 * 1 Jul 2011 Measuring assets: Micrometers 10 * 1 Jul 2011 Tension wrenches 5 * 1 Jul 2011 Tyre pressure gauges 5 * 1 Jul 2011 Noise level meters 5 * 1 Jul 2011 Oil and grease delivery systems: Bunding: Polyethylene (PE) pallets 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Distribution lines: Polyethylene (PE) 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Guns and pumps 3 * 1 Jul 2011 Reels: Plastic 3 * 1 Jul 2011 Steel 7 * 1 Jul 2011 Tanks (including waste oil tanks) 20 * 1 Jul 2011 Oil filter crushers 10 * 1 Jul 2011 Parts cleaners and washers 7 * 1 Jul 2011 Pipe and tube benders 10 * 1 Jul 2011 Pipe and tube saws and cutters 10 * 1 Jul 2011 Power steering flushing systems 5 * 1 Jul 2011 Pressure washers 4 * 1 Jul 2011 Sand blasters 7 * 1 Jul 2011 Spring compressors 5 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Toolbox roller cabinets 7 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Truck brake imbalance testers 5 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Vehicle service and inspection lane assets: Control consoles 10 * 1 Jul 2011 Data collection devices (including bar code readers, mobile recorders and transponders) 5 * 1 Jul 2011 Floor unit assets: Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Roller brake testers 10 * 1 Jul 2011 Shock absorber testers 10 * 1 Jul 2011 Side slip testers 10 * 1 Jul 2011 Speedometer tester 10 * 1 Jul 2011 Suspension play detectors 10 * 1 Jul 2011 Vehicle special tools 5 * 1 Jul 2011 Waste oil evacuators 5 * 1 Jul 2011 Welders: Electric 10 * 1 Jul 2011 Oxy-acetylene 10 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifter incorporating tyre spreaders 8 * 1 Jul 2011 Work platform ladders 10 * 1 Jul 2011 Automotive body, paint and interior repair n.e.c. (94129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car wash and detailing assets: Activation and entry station assets (including bay controllers, pay station assets and bank note change machines) 10 * 1 Jul 2009 Automatic car wash assets (including rollover and tunnel washes): Friction washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Touch free pressure washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Car conveyor system assets (incorporating correlators, sensors, tracks and rails) 15 * 1 Jul 2009 Detailing assets: Steam cleaners 10 * 1 Jul 2009 Vacuum cleaners 10 * 1 Jul 2009 Hand and self serve car wash assets: Ceiling and wall booms 10 * 1 Jul 2009 Large vehicle wash assets: Hoists 20 * 1 Jul 2009 Side brush cleaning system assets 10 * 1 Jul 2009 Support assets: Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Plant room assets: Air compressors Compressors - reciprocating 7 * 1 Jul 2009 Compressors - screw 10 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Pumps 12 * 1 Jul 2009 Water treatment assets: Filter system assets (including reverse osmosis) 10 * 1 Jul 2009 Tanks 20 * 1 Jul 2009 Vending machines 5 * 1 Jul 2009 Smash repair assets: Air compressors 10 * 1 Jul 2009 Dust extraction systems: Metal arms 15 * 1 Jul 2009 Stationary vacuum dust collection units 5 * 1 Jul 2009 Frame straightening assets: Aligning benches 15 * 1 Jul 2009 Chassis measuring assets: Computerised 10 * 1 Jul 2009 Manual 10 * 1 Jul 2009 Hoists 20 * 1 Jul 2009 Painting assets: Buffing machines 3 * 1 Jul 2009 Infrared paint dryers: Heating arches 20 * 1 Jul 2009 Mobile 7 * 1 Jul 2009 Sanders 3 * 1 Jul 2009 Spectrophotometers 4 * 1 Jul 2009 Spray bake ovens 12 * 1 Jul 2009 Spray guns 3 * 1 Jul 2009 Spray gun washing machines 5 * 1 Jul 2009 Vacuum dust collection mobile units 3 * 1 Jul 2009 Waste water filtering system assets: Oil and water separators 15 * 1 Jul 2009 Pumps 5 * 1 Jul 2009 Tanks 15 * 1 Jul 2009 Water pressure cleaners 3 * 1 Jul 2009 Welders 5 * 1 Jul 2009 Other machinery and equipment repair and maintenance (94290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: Field service assets: Assets used in field service that are not listed under this sub-heading - use any relevant determination listed under Workshop assets below Air compressors 8 * 1 Jul 2015 Cranes 10 * 1 Jul 2015 Cutting machines 8 * 1 Jul 2015 Diagnostic assets 5 * 1 Jul 2015 Lathes 5 * 1 Jul 2015 Line boring machines 10 * 1 Jul 2015 Milling machines 8 * 1 Jul 2015 Turning machines 8 * 1 Jul 2015 Trailers: Generally (including comb trailers and tilt trailers) - see Table B Motor vehicles and trailers Service trailers (incorporating built-in hoses, built-in pumps, built-in tanks etc) 10 * 1 Jul 2015 Workshop assets: Air conditioning service assets (including refrigerant management/charging stations, refrigerant recovery machines, refrigerant recovery and recycling machines and vacuum pumps) 5 * 1 Jul 2015 Air compression assets (including air dryers, air receivers, compressors and packaged air compression systems) 10 * 1 Jul 2015 Battery chargers 5 * 1 Jul 2015 Battery load testers 5 * 1 Jul 2015 Bending machines: Folders 15 * 1 Jul 2015 Pipe and tube benders 10 * 1 Jul 2015 Press brakes 20 * 1 Jul 2015 Brake shoe riveting machines 5 * 1 Jul 2015 Brake testers (including in-ground and mobile roller brake testers) 10 * 1 Jul 2015 Boring machines (including floor borers, jib borers, horizontal and vertical boring machines) 15 * 1 Jul 2015 Diagnostic, measuring and testing assets: Generally (including co-ordinate measuring machines, dynamometers, electrical testers, flow meters, hardness testers, hydraulic testers and multimeters) 10 * 1 Jul 2015 Laptop diagnostic systems: Laptops - see Table B Computers, Laptops Machine interface units 3 * 1 Jul 2015 Tyre pressure gauges 5 * 1 Jul 2015 Vehicle specific diagnostic assets 5 * 1 Jul 2015 Drilling machines (including drill presses, magnetic drills, pedestal drills and radial arm drills) 10 * 1 Jul 2015 Flange facers 5 * 1 Jul 2015 Forklift attachments 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Grinding machines (including gear grinding machines) 10 * 1 Jul 2015 Guillotine shears 15 * 1 Jul 2015 Heat treatment assets (including furnaces and quenches) 15 * 1 Jul 2015 Hydraulic hose crimpers 10 * 1 Jul 2015 Lathes: CNC lathes 10 * 1 Jul 2015 Manual lathes 20 * 1 Jul 2015 Lifting assets: Cranes: Jib cranes (including column/wall mounted, floor mounted/freestanding and portable jib cranes) 15 * 1 Jul 2015 Overhead cranes 25 * 1 Jul 2015 Pick & carry cranes/yard cranes 10 * 1 Jul 2015 Portable cranes generally (including engine cranes, engine hoists, floor cranes, mobile gantries, shop cranes etc) 15 * 1 Jul 2015 Hoists 10 * 1 Jul 2015 Jacks (including air hydraulic jacks, hydro pneumatic jacks, floor jacks, transmission jacks, trolley jacks and truck jacks) 5 * 1 Jul 2015 Scissor lifts 15 * 1 Jul 2015 Vehicle lifters (including mobile column lifts and post hoists) 20 * 1 Jul 2015 Machining centres 10 * 1 Jul 2015 Milling machines (including bed mills and universal mills) 10 * 1 Jul 2015 Oil recovery, service and treatment assets: Collection vessels/tanks 20 * 1 Jul 2015 Dangerous goods containers 15 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Painting assets: Buffing machines 3 * 1 Jul 2015 Paint agitators 3 * 1 Jul 2015 Space heaters 10 * 1 Jul 2015 Spray booths 15 * 1 Jul 2015 Spray gun washing machines 5 * 1 Jul 2015 Parts washing machines 7 * 1 Jul 2015 Pipe cutting machines 10 * 1 Jul 2015 Plasma cutters 10 * 1 Jul 2015 Presses: Hydraulic presses 10 * 1 Jul 2015 Punch and shear machines 15 * 1 Jul 2015 Saws (including band saws and cold cut saws) 10 * 1 Jul 2015 Stands (including axle stands, engine stands and transmission stands) 10 * 1 Jul 2015 Storage assets (including racking, shelving, safety cabinets and storage cabinets) 10 * 1 Jul 2015 Surface preparation assets: Abrasive blasting assets: Abrasive blasting machines (incorporating blasting pots, hoses, nozzles, valves etc) 10 * 1 Jul 2015 Abrasive recovery/recycling machines and associated equipment (including storage hoppers) 12 * 1 Jul 2015 Blast booths/chambers 12 * 1 Jul 2015 Dust collection and ventilation systems 12 * 1 Jul 2015 Pressure cleaners/washers 4 * 1 Jul 2015 Toolboxes and toolbox roller cabinets 7 * 1 Jul 2015 Tooling: Moulds 7 * 1 Jul 2015 Press brake dies 10 * 1 Jul 2015 Tooling for lathes, machining centres, milling machines and other machine tools 7 * 1 Jul 2015 Vehicle specific specialised tooling 5 * 1 Jul 2015 Workholding devices (including jigs and fixtures) 7 * 1 Jul 2015 Tools: Hand tools (manually operated) 10 * 1 Jul 2015 Hand held power tools (air, battery and electric) 3 * 1 Jul 2015 Power packs 5 * 1 Jul 2015 Torque/tension wrenches 5 * 1 Jul 2015 Torque wrench pumps (pneumatic and electric driven) 5 * 1 Jul 2015 Trolleys (including powered and electrodrive trolleys) 10 * 1 Jul 2015 Turning machines 10 * 1 Jul 2015 Waste water recovery and treatment assets: Grease traps 10 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Tanks and separators 15 * 1 Jul 2015 Waterjet cutting machines 10 * 1 Jul 2015 Weight scales (corner weight) 10 * 1 Jul 2015 Welding assets: Welders (including ARC, MIG, TIG, multi process and oxy-acetylene welders/cutters) 10 * 1 Jul 2015 Weld tables and positioners (including rotary tables) 10 * 1 Jul 2015 Welding helmets incorporating respirators 3 * 1 Jul 2015 Wire feeders 5 * 1 Jul 2015 Wheel service assets: Bead breaker kits 5 * 1 Jul 2015 Tyre changers 5 * 1 Jul 2015 Wheel aligners 7 * 1 Jul 2015 Wheel balancers 5 * 1 Jul 2015 Wheel handlers and lifters 5 * 1 Jul 2015 Wheel play detectors 10 * 1 Jul 2015 Work benches and tables 15 * 1 Jul 2015 Hairdressing and beauty services (95110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beauty industry assets: Electrical treatment assets: Faradic, galvanic, high frequency and multi function units 10 * 1 Jul 2010 Light therapy units (including intense pulse light (IPL) systems) 10 * 1 Jul 2010 Micro dermabrasion units 5 * 1 Jul 2010 Hydrotherapy assets: Spa capsules 10 * 1 Jul 2010 Vichy shower units 10 * 1 Jul 2010 Wet tables 10 * 1 Jul 2010 Massage and treatments beds: Dry hydrotherapy (including flotation) 7 * 1 Jul 2010 Electronic 7 * 1 Jul 2010 Non electronic (including folding) 10 * 1 Jul 2010 Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Sterilisation processing assets (including autoclaves and hot towel cabinets) 5 * 1 Jul 2010 Hairdressing industry assets: Barber chairs 15 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type) 5 * 1 Jul 2010 Cutting chairs (including styling chairs and cutting stools) 10 * 1 Jul 2010 Cutting and styling workstations, freestanding 10 * 1 Jul 2010 Display shelving, freestanding 10 * 1 Jul 2010 Hairdryers and heat accelerator machines (excluding hand held) 15 * 1 Jul 2010 Reception furniture (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Shampoo units and wash lounges, freestanding 10 * 1 Jul 2010 Funeral, crematorium and cemetery services (95200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cemetery assets: Casket lowering devices 10 * 1 Jul 2020 Mini excavators and skid steer loaders 10 * 1 Jul 2020 Crematorium assets: Ash processors/granulators 7 * 1 Jul 2020 Cremators 20 * 1 Jul 2020 Dust collection assets 10 * 1 Jul 2020 Funeral assets: Bench seating 10 * 1 Jul 2020 Broadcasting equipment (including audio visual devices and streaming equipment) 5 * 1 Jul 2020 Church trolleys/trucks 15 * 1 Jul 2020 Coffin racks 13 * 1 Jul 2020 Engravers: Electronic/laser cutters 7 * 1 Jul 2020 Manual 20 * 1 Jul 2020 Lecterns 15 * 1 Jul 2020 Scissor lift tables - see Table B Loading bay assets General assets: Funeral coaches/hearses 15 * 1 Jul 2020 Mortuary cots/stretchers 15 * 1 Jul 2020 Refrigeration assets: Cool rooms - see Table B Refrigeration assets Refrigeration racks 20 * 1 Jul 2020 Scales: Animal scales 5 * 1 Jul 2020 Platform scales - see Table B Transfer vehicles (including fitouts) - see Table B Motor vehicles and trailers - Generally Mortuary assets: Embalming machines 10 * 1 Jul 2020 Embalming/morgue tables 15 * 1 Jul 2020 Floor coverings - linoleum and vinyl (removable without damage) 15 * 1 Jul 2020 Hoists and lifting machines 10 * 1 Jul 2020 Hydro-aspirators 10 * 1 Jul 2020 Laundry and dry cleaning services (95310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Carpet, upholstery and rug cleaning services assets: Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) 5 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Others (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable cleaners (including upright machines) 5 * 1 Jul 2010 Dry cleaning and laundry assets: Dry cleaning machines 12 * 1 Jul 2011 Washers: Continuous batch washer systems (including washers, moisture extraction units and dryers) 17 * 1 Jul 2011 Extractors, standalone 12 * 1 Jul 2011 Drying assets: Tumble dryers, standalone 12 * 1 Jul 2011 Tunnel dryers and garment finishers (including steam cabinets) 15 * 1 Jul 2011 Finishing assets: Flatwork processing assets (including automatic pickers, feeders, folders and stackers) 13 * 1 Jul 2011 Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) 10 * 1 Jul 2011 Presses (including flat, utility and scissor legger presses): Air operated, semi automatic 15 * 1 Jul 2011 Manual 20 * 1 Jul 2011 Roller ironers 17 * 1 Jul 2011 Support assets: Air vacuum units, standalone 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Heat seal machines for labelling laundry items 10 * 1 Jul 2011 Hot water systems 12 * 1 Jul 2011 Ironing and spotting boards and tables: Vacuum operated 10 * 1 Jul 2011 Non vacuum operated 15 * 1 Jul 2011 Laundry handling assets: Conveyors and garment sorting and storage systems 15 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Monorail and bag loading systems 20 * 1 Jul 2011 Tipplers 10 * 1 Jul 2011 Pipes 20 * 1 Jul 2011 Soap dispenser machines 20 * 1 Jul 2011 Trolleys and bins: Generally 10 * 1 Jul 2011 Stainless steel 15 * 1 Jul 2011 Waste water treatment and recycling system assets: Filters (including carbon and sand) 10 * 1 Jul 2011 Lint shakers (including circular vibratory screens) 20 * 1 Jul 2011 Ozone generators and UV sterilisers 7 * 1 Jul 2011 Pumps 5 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Photographic film processing (95320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Binding assets: Binders 7 * 1 Jul 2017 Building-in machines 15 * 1 Jul 2017 Casemakers 8 * 1 Jul 2017 Casing-in machines 7 * 1 Jul 2017 Comb binders (including ring wire binders and spiral binders) 5 * 1 Jul 2017 Cutting machines (guillotines) 10 * 1 Jul 2017 Die cutting machines 15 * 1 Jul 2017 Folding machines 10 * 1 Jul 2017 Glue binders 6 * 1 Jul 2017 Hole punching machines 7 * 1 Jul 2017 Sewing machines 5 * 1 Jul 2017 Stich liners 5 * 1 Jul 2017 Finishing assets: Laminators: Cold 10 * 1 Jul 2017 Heat assisted 7 * 1 Jul 2017 Vacuum press 23 * 1 Jul 2017 UV coaters 7 * 1 Jul 2017 Framing assets: Automatic measuring stops 10 * 1 Jul 2017 Board and glass wall cutters 12 * 1 Jul 2017 Dust extractors 10 * 1 Jul 2017 Mat cutters 10 * 1 Jul 2017 Mitre guillotines 25 * 1 Jul 2017 Mitre saws 10 * 1 Jul 2017 Trimmers 15 * 1 Jul 2017 Underpinners 15 * 1 Jul 2017 Vinyl cutters 5 * 1 Jul 2017 Printing assets: Colour matching booths 10 * 1 Jul 2017 Digital minilabs: Dry: Commercial 5 * 1 Jul 2017 Compact 3 * 1 Jul 2017 Wet 10 * 1 Jul 2017 Digital presses 5 * 1 Jul 2017 Film processers 10 * 1 Jul 2017 Heat presses: Automatic, manual, mug and multipurpose 4 * 1 Jul 2017 Large format flatbed 6 * 1 Jul 2017 ID card printers 10 * 1 Jul 2017 Kiosks 5 * 1 Jul 2017 Large format flatbed digital printers 5 * 1 Jul 2017 Laser cutters (incorporating laser printing): Desktop 3 * 1 Jul 2017 Floor mounted 7 * 1 Jul 2017 Photo calibration monitors 8 * 1 Jul 2017 Photo scanners (including photo and film scanners) 9 * 1 Jul 2017 Roll to roll printers 15 * 1 Jul 2017 Textile printers (including direct to fabric printers and direct to garment printers) 5 * 1 Jul 2017 Wide format printers: Dye sublimation (including desktop) 5 * 1 Jul 2017 Solvent 4 * 1 Jul 2017 Specialist photo 6 * 1 Jul 2017 Parking services (95330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park operation assets - see Table B Car park assets A ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Accommodation units in caravan/tourist parks being articles, not fixtures, and used for a specified purpose: Relocatable homes and tourist park cabins constructed with chassis 20 * 1 Jul 2015 Other accommodation units (eg manufactured homes) 30 * 1 Jul 2015 Additive manufacturing printers (including 3D printers) 3 * 1 Jul 2016 Advertising signs: Billboard assets: Billboard lighting: HID/Metal halide lighting systems 5 * 1 Jul 2015 LED lighting systems (including solar powered LED lighting systems) 10 * 1 Jul 2015 Solar power generating assets - see Table B Solar photovoltaic electricity generation system assets Billboard steel structures (incorporating electrical systems, footings, scaffolding and walking platforms and steel frame sign panels) 20 * 1 Jul 2015 Computer hardware - see Table B Computers Digital LED screens 6 * 1 Jul 2015 Electronic message centre (EMC) units 3 * 1 Jul 2015 Mobile billboard assets: Digital LED screens 4 * 1 Jul 2015 Mobile billboard trucks and trailers - see Table B Motor vehicles and trailers Floor mounted internal advertising panels (used in airports and shopping centres etc) 7 * 1 Jul 2015 Kiosks and other external standalone advertising panel structures 15 * 1 Jul 2015 LED advertising screens (used in office tower foyers etc) 5 * 1 Jul 2015 Wall mounted advertising panels (used in airports, rail concourses and platforms, shopping centres etc): Digital LED advertising panels 5 * 1 Jul 2015 Static advertising panels 10 * 1 Jul 2015 Air compression assets: Air compression assets generally (including air compressors, air dryers and air receivers) 15 * 1 Jul 2014 Air compressors (portable): Compressors - reciprocating 7 * 1 Jul 2014 Compressors - rotary screw 10 * 1 Jul 2014 Air-conditioning assets (excluding pipes, duct work and vents): Air handling units 20 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Damper motors (including variable air volume box controllers) 10 * 1 Jul 2003 Fan coil units (connected to a condensing set) 15 * 1 Jul 2003 Humidifiers (steam generator) 10 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split systems) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Aircraft: Aeroplanes: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Helicopters: General use 20 *# 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Airless sprayers (used in painting, epoxy and polyurethane coating, priming etc): Electrically and petrol-driven units 7 * 1 Jul 2013 Pneumatically-driven units 15 * 1 Jul 2013 Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers) 100 * 1 Jul 2013 Automated external defibrillators (AEDs) 8 * 1 Jul 2020 Automatic teller machines (ATMs) 7 * 1 Jul 2019 B ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bending machines (bar, angle and rod) 10 * 1 Jul 2008 Block and brick elevators, portable 10 * 1 Jul 2008 Boilers 20 * 1 Jul 2005 Boom gates: Electromechanically operated boom gates 7 * 1 Jul 2013 Hydraulically operated boom gates 10 * 1 Jul 2013 C ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park assets: Automatic and semi-automatic parking systems (including platforms, stackers, turntables etc) 20 * 1 Jul 2016 Automatic payment machines/stations 10 * 1 Jul 2016 Barrier gates/boom gates - see Table B Boom gates Car park floodlighting 20 * 1 Jul 2016 Car park signage 7 * 1 Jul 2016 Entry and exit stations/columns (including RFID card readers, ticket dispensing machines, ticket readers etc) 10 * 1 Jul 2016 Licence plate recognition cameras and systems 5 * 1 Jul 2016 Parking guidance assets: Automatic vehicle counter systems (incorporating counter modules and signage) 7 * 1 Jul 2016 Parking guidance systems (incorporating controllers, detectors, dynamic signage, lighting etc) 7 * 1 Jul 2016 Pay and display machines/Pay and go machines 8 * 1 Jul 2016 Security and monitoring assets: Generally (including CCTV systems) - see Table B Security and monitoring assets Intercommunication (intercom) system assets 7 * 1 Jul 2016 Two-way radios - see Table B Two-way radios Ceiling fans 10 * 1 Jul 2016 Cleaning carts and trolleys 5 * 1 Jul 2019 Compaction assets: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Computers and computer equipment: Computers and computer equipment (not specified elsewhere below) 4 * 1 Jul 2016 Computer monitors 4 * 1 Jul 2016 Desktop computers (including personal computers) 4 * 1 Jul 2016 Mainframe computers 5 * 1 Jul 2016 Mobile/portable computers (including laptops, tablets) 2 * 1 Jul 2016 Network equipment (including hubs, modems routers, switches, etc) 5 * 1 Jul 2016 Raised floors 25 * 1 Jul 2017 Servers 4 * 1 Jul 2016 Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete trowels: Walk behind 5 * 1 Jul 2008 Ride on 7 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) 10 * 1 Jul 2015 Cranes (gantry and overhead) 25 * 1 Jul 2014 Curtains and drapes 6 * 1 Jul 2004 D ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Digital cameras: Camera lenses 5 * 1 Jul 2015 Medium format single lens reflex (SLR) system (including camera bodies and digital backs) 4 * 1 Jul 2015 Others 3 * 1 Jul 2015 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Dozers/front end loaders 9 * 1 Jul 2002 Drink dispensing machines 10 * 1 Jul 2005 Drones/remotely piloted aircraft - see Table B Unmanned aerial vehicles E ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Employee time and attendance recorders (including bundy clocks, time clocks etc): Computerised time and attendance recorders (including fingerprint and face recognition systems and swipe card digital time clock systems) 10 * 1 Jul 2013 Standalone electronic time and attendance recorders (card based etc) 10 * 1 Jul 2013 Escalators (machinery and their moving parts) 20 * 1 Jan 2003 F ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fences: Portable electric fences 20 * 1 Jul 2014 Wire mesh (demountable used for partitioning purposes, including portable electric fences) 20 * 1 Jul 2014 Fire control and alarm assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors: Aspirated smoke 12 * 1 Jul 2004 Heat 20 * 1 Jul 2004 Manual call point (addressable type only) 20 * 1 Jul 2004 Multi type 20 * 1 Jul 2004 Smoke 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Gas suppression cylinders 25 * 1 Jul 2004 Emergency warning and intercommunication systems: Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives (VSDs) 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Floor coverings (removable without damage): Carpets (excluding fixed carpet tiles) 8 * 1 Jul 2016 Floating timber 15 * 1 Jul 2016 Linoleum and vinyl 10 * 1 Jul 2016 Fogging machines (insecticide, including cold foggers and thermal foggers): Portable 6 * 1 Jul 2013 Vehicle mounted 10 * 1 Jul 2013 Forklifts 11 * 1 Jul 2002 Forklift battery chargers 11 * 1 Jul 2013 Formwork, beams and props, steel 10 * 1 Jul 2008 Foundations for plant and machinery (integral to the operation of such plant and machinery, but not incorporated into the plant and machinery itself) 40 * 1 Jul 2014 G ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Generators - see Table B Power supply assets H ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hand dryers (electrical) 10 * 1 Jul 2013 Hand tools (manually operated) 10 * 1 Jul 2014 J ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Judges' robes: Ceremonial robes 15 * 1 Jul 2013 Working robes 10 * 1 Jul 2013 L ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets used in quality control, sample checking etc: Automated and electronically based laboratory assets (including analysers, refractometers, spectrometry machines etc) 7 * 1 Jul 2014 Other laboratory assets (including autoclaves, centrifuges, microscopes, ovens etc) 10 * 1 Jul 2014 Laser cutting machines 10 * 1 Jul 2014 Levels: Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Libraries (professional) 10 * 1 Jul 2014 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30 * 1 Jan 2003 Light fittings and freestanding lights (excluding hardwired light fittings) 10 * 1 Jul 2016 Light shades (removable) 5 * 1 Jul 2016 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Loading bay assets: Dock levellers 20 * 1 Jul 2005 Pallet jacks and pallet trucks 10 * 1 Jul 2005 Scissor lifts 15 * 1 Jul 2005 Lockers, freestanding 20 * 1 Jul 2019 M ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Machine tools (grinding machines, lathes, milling machines etc): CNC and NC based machines 10 * 1 Jul 2014 Conventional or manual machines 20 * 1 Jul 2014 Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) 5 * 1 Jul 2005 Mini-skid steer loader attachments: Others (including auger and bucket) 5 * 1 Jan 2004 Stump grinders 2 * 1 Jan 2004 Motor graders 10 * 1 Jul 2002 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 *# 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (eg uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services eg UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Garbage compactor trucks - see Table A Solid waste collection services (29110) Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 *# 1 Jan 2005 Motorcycles (including courier motorcycles and mailbox delivery motorcycles) 7 * 1 Jul 2015 Scooters 3 * 1 Jul 2015 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 *# 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 *# 1 Jan 2005 Moving walks 20 * 1 Jan 2003 Musical instruments and associated equipment: Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 ⅔ * 1 Jan 2001 Brass instruments (including bugles, cornets, euphoniums, horns, sousaphones, trombones, trumpets and tubas) 10 * 1 Jan 2001 Keyboard instruments (including accordions, concertinas, organs, pianolas and pianos): Acoustic 10 * 1 Jan 2001 Electric 5 * 1 Jan 2001 Percussion instruments (including chimes, cymbals, drums, gongs, maracas and tambourines) 5 * 1 Jan 2001 Stringed instruments (including banjos, basses, cellos, guitars, harps, mandolins, tiples, ukuleles, violas and violins) 10 * 1 Jan 2001 Woodwind instruments (including bagpipes, bassoons, clarinets, flutes, oboes, pan pipes, piccolos and recorders) 10 * 1 Jan 2001 O ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Office furniture, freestanding: Bookcases: Metal 20 * 1 Jul 2005 Timber 15 * 1 Jul 2005 Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type): Metal 20 * 1 Jul 2005 Timber/laminated 15 * 1 Jul 2005 Chairs 10 * 1 Jul 2005 Desks 20 * 1 Jul 2005 Mobile storage units (compactus type) 25 * 1 Jul 2005 Reception assets (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2005 Screens 20 * 1 Jul 2005 Tables: Boardroom 20 * 1 Jul 2005 General 10 * 1 Jul 2005 Workstations (including desks and partitions) 20 * 1 Jul 2005 Office machines and equipment: Electronic whiteboards 6 * 1 Jan 2001 Enveloping machines 6 * 1 Jan 2001 Facsimile machines 5 * 1 Jan 2001 Letter folding and inserting machines (including envelope inserters and letter inserters - desktop/low volume units) 5 * 1 Jul 2013 Mailing machines 5 * 1 Jan 2001 Multi function machines (includes fax, copy, print and scan functions) 5 * 1 Jan 2001 Photo copying machines 5 * 1 Jan 2001 Projectors (including lenses) 5 * 1 Jul 2014 Shredders 15 * 1 Jul 2005 Trolleys 15 * 1 Jul 2005 Whiteboards 10 * 1 Jul 2005 P ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Packaging machines: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009 Bag sewers 7 * 1 Jul 2017 Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009 Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2009 Multihead and singlehead weighers 10 * 1 Jul 2009 Palletisers and depalletisers 12 * 1 Jul 2009 Product identification labellers (including decorating, applicators and coding machines) 8 * 1 Jul 2009 Robotic pick and place packaging machines 10 * 1 Jul 2009 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2017 Partitions (demountable) 20 * 1 Jul 2005 Platform scales 15 * 1 Jul 2014 Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income: Floor and wall tiles 20 * 1 Jul 2015 Generally (including basins, bidets, sinks, toilets, urinals etc) 20 * 1 Jul 2015 Tapware (including taps, mixers and shower heads and assemblies) 15 * 1 Jul 2015 Pneumatic air tube systems 10 * 1 Jul 2013 Point of sale assets: Cash registers, standalone type 10 * 1 Jul 2005 Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10 * 1 Jul 2005 Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals) 6 * 1 Jul 2005 Weighing machines and scales (including weigh labelling machines) 10 * 1 Jul 2005 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 15 * 1 Jul 2014 Powder coating machines and systems (automatic and manual) 10 * 1 Jul 2014 Power regulation systems (PRS) 5 * 1 Jul 2016 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Uninterruptible power supply (UPS) systems 15 * 1 Jul 2013 Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Private electricity line assets (where used for a specified purpose): Distribution lines: Combination of overhead and underground 47 ½ * 1 Jul 2014 Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors, cross arms etc) 45 * 1 Jul 2014 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jul 2014 Service cables, overhead 40 * 1 Jul 2014 Service cables, underground 50 * 1 Jul 2014 Storage batteries 15 * 1 Jul 2013 Power tools: Chainsaws (Chain saws) 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Power transformers 45 * 1 Jan 2002 Public address and paging system assets (including amplifiers, audio speakers and microphones) 12 * 1 Jul 2005 R ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Racehorses: Flat racing (thoroughbred horses) 5 * 1 Jul 2021 Harness racing (standardbred horses) 7 * 1 Jul 2021 Jumps racing (thoroughbred horses) 10 * 1 Jul 2021 Lead and companion ponies (horses) 5 * 1 Jul 2021 Rainwater tanks: Galvanised steel 25 * 1 Jul 2019 Polyethylene 15 * 1 Jul 2019 Refrigeration assets: Compressors, condensers, evaporators etc 15 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Robots (industrial) 10 * 1 Jul 2014 S ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Saws, bench and mitre, portable 7 * 1 Jul 2008 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building 20 * 1 Jul 2014 CCTV systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexers) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including glass, passive infrared and vibration) 5 * 1 Jul 2004 Global system for mobiles (GSM) units 5 * 1 Jul 2004 Noise maker (including alarms and bells) 5 * 1 Jul 2004 Sewing machines 10 * 1 Jan 2014 Signage for business identification (including lighting for signs) - see Table B Advertising signs Silos: Bulk handling: Ancillary mechanical assets (including augers, bucket elevators, conveyors etc) 15 * 1 Jul 2014 Concrete construction 50 * 1 Jan 2004 Galvanised construction 30 * 1 Jan 2004 Steel construction 40 * 1 Jan 2004 Solar photovoltaic electricity generation system assets 20 * 1 Jul 2011 Spas used as plant in a business (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2014 Spray booths 15 * 1 Jul 2014 Stacks (chimney stacks, exhaust stacks, flues etc): Concrete stacks (including concrete reinforced stacks) 30 * 1 Jul 2014 Flare stacks 25 * 1 Jul 2014 Reinforced plastic stacks 25 * 1 Jul 2014 Steel stacks (steel flues) 20 * 1 Jul 2014 Suitcases 10 * 1 Jul 2013 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Covers (including blankets) 8 * 1 Jul 2019 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Swimming pools (used as plant in a business): Above-ground 10 * 1 Jul 2005 Concrete 50 * 1 Jul 2005 Fibreglass 20 * 1 Jul 2005 Switchboards 20 * 1 Jul 2014 Synthetic lawn surfaces 5 * 1 Jul 2014 T ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tarpaulins 5 * 1 Jul 2014 Telephony: Mobile phones 3 * 1 Jul 2014 Telephone systems (including analogue and digital telephone systems, PABX/PBX systems, key/commander systems, VoIP systems and hybrid telephone systems such as IP-PBX systems etc) 7 * 1 Jul 2015 Television sets 10 * 1 Jul 2014 Tractors 12 * 1 Jul 2007 Trailers - see Table B Motor vehicles and trailers Two-way radios: Base stations 6 * 1 Jul 2014 Mobile units 6 * 1 Jul 2014 Portable units 3 * 1 Jul 2014 Repeaters 7 * 1 Jul 2014 U ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 V ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Vending machines 5 * 1 Jul 2001 Ventilation fans (excluding ducting, piping and vents) 20 * 1 Jan 2005 W ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Refrigeration assets Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 Waste storage and disposal bins (including crane bins, hooklift bins, skip bins and other industrial use bins) 10 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2014 Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Oxygen welders and cutters 10 * 1 Jul 2014 Window blinds 15 * 1 Jul 2016 Working beasts and beasts of burden (including camels and horses but excluding working dogs) used in a business other than primary production 15 * 1 Jul 2014 Working dogs (including certified therapy dogs used by qualified therapists, detection dogs, guard dogs, performing dogs, police dogs and security dogs; but excluding assistance dogs (such as guide dogs, hearing dogs and service dogs), pet dogs, racing dogs, support dogs, and working dogs used in primary production) 8 * 1 Jul 2019 Name Registration Commencement Application, saving and transitional provisions Income Tax (Effective Life of Depreciating Assets) Determination 2015 11 June 2015 ( F2015L00798 ) 1 July 2015 (s 2) Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2016 (No 1) 9 June 2016 ( F2016L01019 ) 1 July 2016 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2017 (No 1) 26 June 2017 ( F2017L00746 ) 1 July 2017 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No 1) 27 June 2018 ( F2018L00895 ) 1 July 2018 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2019 (No 1) 17 June 2019 ( F2019L00833 ) 1 July 2019 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2020 14 April 2020 ( F2020L00424 ) 1 July 2019 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 2) 2020 26 June 2020 ( F2020L00808 ) 1 July 2020 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 1) 2021 30 June 2021 ( F2021L00908 ) 1 July 2021 (s 2) - Provision affected How affected s 2 rep LA s 48D s 3 rep LA s 48C Schedule Table A am F2016L01019 , F2017L00746 , F2018L00895 , F2019L00833 ed C4 am F2020L00424 , F2020L00808 ed C6 am F2021L00908 Table B am F2016L01019 , F2017L00746 , F2018L00895 , F2019L00833 , F2020L00808 , F2021L00908 ed C4 am F2020L00424 , F2020L00808 ed C6 am F2021L00908", "Related_Explanatory_Statements": "Effective Life 2015/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20151C7/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2015/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Determination 2015", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2015", "Date_of_Issue": "", "Signatory": "", "Registration_Number": "F2022C00749", "Registration_Date": "26 July 2022", "Body": "1 Name of Determination: This Determination is the Income Tax (Effective Life of Depreciating Assets) Determination 2015. | 4 Effective Life of Depreciating Assets: (1) For subsection 40-100(1) of the Income Tax Assessment Act 1997 , the effective life of depreciating assets is specified in Tables A and B. (2) If the entity deducting an amount for a depreciating asset is using the asset in an industry specified in Table A, Tables A and B are to be used as follows: (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. Note Table A is intended to describe assets: • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. The industry headings in Table A have, where possible, been drawn from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) Codes. (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. (3) If: (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. Note If Tables A and B are not used, or cannot be used because: • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - the way to work out the effective life of the asset is explained in section 40-105 of the Income Tax Assessment Act 1997. (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - | 5 Definitions - meaning of symbols used in Tables A and B: An asterisk (*) in the third column of Tables A and B indicates the corresponding assets have been reviewed to date as part of the ongoing review of the Commissioner's effective life determinations. A hash (#) in the third column of Table A or B indicates a capped life is available for the depreciating assets under section 40-102 of the Income Tax Assessment Act 1997. AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION All terrain vehicles (ATVs) used in primary production activities 5 * 1 Jul 2007 Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20 * 1 Jul 2006 Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (e.g. a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair: General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) 30 * 1 Jul 2008 Electric 20 * 1 Jul 2008 Fence energisers for electric fences: Mains power 10 * 1 Jul 2008 Portable 5 * 1 Jul 2008 Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Grading and packing line assets used on farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 8 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 Coffee assets: Dryers 15 * 1 Jul 2008 Fermentation tanks 10 * 1 Jul 2008 Hullers 12 * 1 Jul 2008 Processors (including pulpers) 10 * 1 Jul 2008 Washers/separators 10 * 1 Jul 2008 General assets: Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 12 * 1 Jul 2008 Receival hoppers (including water dumps) 15 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 12 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Olive oil processing assets - see Table A Oil and fat manufacturing (11500) Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nut assets: De-husking units 8 * 1 Jul 2008 Drying silos 20 * 1 Jul 2008 Trommels 15 * 1 Jul 2008 Livestock grids 40 * 1 Jul 2008 Motorcycles used in primary production activities 5 * 1 Jul 2007 Post drivers/hole diggers 10 * 1 Jul 2008 Protective structures (including shade houses and netting constructions) 20 * 1 Jul 2006 Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) 40 * 1 Jan 2007 Tractors 12 *# 1 Jul 2007 Water assets: Bores 30 * 1 Jul 2008 Dams (including earth or rock fill and turkey nests) 40 * 1 Jul 2008 Dam liners and covers 20 * 1 Jul 2008 Effluent channels 40 * 1 Jul 2008 Effluent recycle tanks 12 * 1 Jul 2008 Effluent sedimentation ponds 40 * 1 Jul 2008 Irrigation assets: Drip, micro spray or mini sprinkler systems: Above ground polyethylene (PE) pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives (VSDs) 15 * 1 Jul 2008 Irrigation earth channels 40 * 1 Jul 2008 Irrigators (including centre pivot, lateral and travelling guns): Fresh water 20 * 1 Jul 2008 Effluent 10 * 1 Jul 2008 Pumps: Bore pumps, effluent and manure pumps 7 * 1 Jul 2008 Other 12 * 1 Jul 2008 Water mains: Aluminium 20 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene (PE) 20 * 1 Jul 2008 Polyvinylchloride (PVC) 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene (PE) 15 * 1 Jul 2008 Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene (PE) 10 * 1 Jul 2008 Windmills 30 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Agriculture (01110 to 01990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bridges (wooden) 20 1 Jan 2001 Grain, cotton, peanut and rice assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jan 2007 Self-propelled 8 * 1 Jan 2007 General assets: Aeration assets: Controllers 10 * 1 Jan 2007 Kits 15 * 1 Jan 2007 Augers (including conveyors) 15 * 1 Jan 2007 Dryers 20 * 1 Jan 2007 Moisture meters 5 * 1 Jan 2007 Mulchers 10 * 1 Jan 2007 Peanut pre-cleaners 10 * 1 Jan 2007 Slashers 7 * 1 Jan 2007 Harvesting assets: Boll buggies 15 * 1 Jan 2007 Chaser bins 15 * 1 Jan 2007 Combine harvesters 12 *# 1 Jul 2007 Cotton picker/strippers 10 *# 1 Jul 2007 Field bins 20 * 1 Jan 2007 Fuel trailers 15 * 1 Jan 2007 Module builders 15 * 1 Jan 2007 Module tarpaulins 5 * 1 Jan 2007 Peanut diggers (including peanut pullers) 10 *# 1 Jan 2007 Peanut threshers 12 *# 1 Jul 2007 Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets, but excluding hydraulic automated steering) 5 * 1 Jan 2007 Seeding and fertilizing assets: Fertilizer spreaders (including linkage and trailed) 10 * 1 Jan 2007 Planters (including bar, box, combined seeders, precision planters and row crop planters) 15 * 1 Jan 2007 Seed and fertilizer bins 15 * 1 Jan 2007 Tillage assets: Generally 15 * 1 Jan 2007 Harrows 5 * 1 Jan 2007 Laser controlled scraping assets: Buckets 10 * 1 Jan 2007 Transmitters 7 * 1 Jan 2007 Rippers 10 * 1 Jan 2007 Harvesters/sweepers 6 ⅔ # 1 Jan 2001 Hay and foraging assets: Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12 * 1 Jan 2007 Balers 10 * 1 Jan 2007 Bale wrappers 10 * 1 Jan 2007 Baler and wrappers 10 * 1 Jan 2007 Forage harvesters 10 *# 1 Jul 2007 Hay rakes (including finger wheel, rotary and parallel) 10 * 1 Jan 2007 Moisture probes 5 * 1 Jan 2007 Mower conditioners: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Super conditioners (hay re-conditioners) 8 * 1 Jan 2007 Tedders 10 * 1 Jan 2007 Trailed bale handling assets: Big square bale stackers 10 * 1 Jan 2007 Generally (including accumulators and bale carriers) 15 * 1 Jan 2007 Windrowers: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Hop growers' plant: Hop picking machines 13 ⅓ 1 Jan 2001 Kilns 20 1 Jan 2001 Levee banks and revetments 40 1 Jan 2001 Silos: Ancillary equipment 20 1 Jan 2001 Grain (metal) 30 * 1 Jul 2001 Trellis 20 1 Jan 2001 Nursery and floriculture production (01110 to 01150) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Environmental control assets: Boilers (including piping) 20 * 1 Jul 2006 Control systems 10 * 1 Jul 2006 Evaporative coolers 10 * 1 Jul 2006 Heating assets 10 * 1 Jul 2006 Instruments (including sensors) 10 * 1 Jul 2006 Retractable screens 8 * 1 Jul 2006 Ventilation fans 5 * 1 Jul 2006 Fertigation system assets (incorporating control systems, pumps and tanks) 10 * 1 Jul 2006 General assets: Bins and pallets 5 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Fumigation assets 5 * 1 Jul 2006 Pasteurisation assets: Pasteurisation rooms 20 * 1 Jul 2006 Steam boilers 15 * 1 Jul 2006 Racks 15 * 1 Jul 2006 Ride on mowers 5 * 1 Jul 2006 Refrigeration assets: Insulation panels used in cool rooms 40 * 1 Jul 2006 Refrigeration generally 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Trolleys 15 * 1 Jul 2006 Weed mats 5 * 1 Jul 2006 Harvesting assets: Bed lifters and diggers 10 * 1 Jul 2006 Tree spades 15 *# 1 Jul 2006 Packaging assets: Bunching and bundling machines 15 * 1 Jul 2006 Deleafers 15 * 1 Jul 2006 Grading machines 15 * 1 Jul 2006 Planting assets: Benches and tables 10 * 1 Jul 2006 Conveyors 15 * 1 Jul 2006 Dibblers and seeders 15 * 1 Jul 2006 Hoppers 15 * 1 Jul 2006 Pot, punnet and tray dispensers 12 * 1 Jul 2006 Potting machines (including pot and bag fillers) 10 * 1 Jul 2006 Soil elevators 10 * 1 Jul 2006 Soil mixers 10 * 1 Jul 2006 Transplanters (plugs and seedlings) 8 * 1 Jul 2006 Tray and punnet fillers 10 * 1 Jul 2006 Tray washers 15 * 1 Jul 2006 Vermiculite dispensers and coverers 15 * 1 Jul 2006 Propagation assets: Heated propagators 10 * 1 Jul 2006 Seedling and punnet trays, reusable 3 * 1 Jul 2006 Turf growing assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Field top makers 10 * 1 Jul 2006 Land planes 25 * 1 Jul 2006 Line planters 10 * 1 Jul 2006 Mowers (including reel and rotary mowers) 10 * 1 Jul 2006 Net layers 10 * 1 Jul 2006 Power harrows 10 * 1 Jul 2006 Roll layers 10 * 1 Jul 2006 Soil aerators 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Turf harvesters (including pedestrian and tractor mounted harvesters) 10 *# 1 Jul 2006 Turf rollers 15 * 1 Jul 2006 Turf seeders 15 * 1 Jul 2006 Turf vacuums 10 * 1 Jul 2006 Mushroom growing (01210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) 10 * 1 Jul 2008 Boilers (used for humidification and pasteurisation) 10 * 1 Jul 2008 Casing machines (includes casing mixers) 10 * 1 Jul 2008 Compost phase 1 assets: Bunkers 10 * 1 Jul 2008 Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) 4 * 1 Jul 2008 Protective structures 10 * 1 Jul 2008 Pumps 3 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers) 10 * 1 Jul 2008 Growing systems: Shelves: Aluminium 15 * 1 Jul 2008 Other materials 10 * 1 Jul 2008 Trays: Wood 5 * 1 Jul 2008 Mushroom graders 5 * 1 Jul 2008 Sheds 40 * 1 Jul 2008 Slicing machines 5 * 1 Jul 2008 Spawning machines (including supplement machines) 12 * 1 Jul 2008 Trolleys 10 * 1 Jul 2008 Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): Growing 15 * 1 Jul 2008 Peak heat and spawn running 10 * 1 Jul 2008 Vacuum coolers 10 * 1 Jul 2008 Weighing machines 10 * 1 Jul 2008 Vegetable growing (under cover) (01220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hydroponic growing assets (including cut flower growing): Hanging gutters 10 * 1 Jul 2007 Troughs 10 * 1 Jul 2007 Hydroponics growers may also use the effective life for relevant assets shown in Nursery and floriculture production (01110 to 01150) Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally 10 * 1 Jul 2007 Self-propelled 8 * 1 Jul 2007 Fertiliser spreaders: Generally 10 * 1 Jul 2007 Spinner 5 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Mulch layers 12 * 1 Jul 2007 Mulch lifters 12 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Rakes (e.g. cane trash rakes) 10 * 1 Jul 2007 Slashers 8 * 1 Jul 2007 Harvesting assets: Cane haul out bins 12 * 1 Jul 2007 Harvesters (including cane, carrot, onion, potato and tomato) 10 *# 1 Jul 2007 Harvesting aids (incorporating trailers and conveyor belts) 15 * 1 Jul 2007 Onion lifters 10 *# 1 Jul 2007 Trailers 15 * 1 Jul 2007 Windrowers (including potato diggers, onion and potato windrowers) 10 *# 1 Jul 2007 Pea-viners, pea cleaners, vine and straw conveyors 10 * 1 Jul 2016 Planting assets: Billet planters 12 * 1 Jul 2007 Potato cutters 15 * 1 Jul 2007 Potato planters 10 * 1 Jul 2007 Precision seeders 10 * 1 Jul 2007 Transplanters: Automated 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Tillage assets: Generally 15 * 1 Jul 2007 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2007 Trellising assets: Stake drivers 12 * 1 Jul 2007 Stake pullers 12 * 1 Jul 2007 Trellising (incorporating stakes and wire) 5 * 1 Jul 2007 Wire winders 15 * 1 Jul 2007 Fruit and tree nut growing (01310 to 01370, 01390 and 01590) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coffee, olive and tree nut growing assets: Chemical spraying assets (including air blast sprayers and linkage sprayers) 10 * 1 Jul 2007 Cleaning and mulching assets: Blowers 10 * 1 Jul 2007 Mowers (including zero turn and ride on) 8 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Slashers 10 * 1 Jul 2007 Sweeper attachments 10 * 1 Jul 2007 Fertiliser spreaders 10 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Stakes (including trellising) 3 * 1 Jul 2007 Harvesting assets: Bankouts (almonds) 15 * 1 Jul 2007 Catcher nets 10 * 1 Jul 2007 Elevators (almonds) 12 * 1 Jul 2007 Harvesters: Coffee 10 *# 1 Jul 2007 Harvesting pole rakes 5 * 1 Jul 2007 Olive 10 *# 1 Jul 2007 Nuts: Generally 10 *# 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (e.g. almonds) 12 *# 1 Jul 2007 Sweepers 12 *# 1 Jul 2007 Tree shakers 10 *# 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 Trailers 15 * 1 Jul 2007 Pruning assets: Chainsaws (Chain saws) 5 * 1 Jul 2007 Electric hand pruners 3 * 1 Jul 2007 Manual hand pruners 2 * 1 Jul 2007 Pneumatic pruners: Compressor 10 * 1 Jul 2007 Hand tools 5 * 1 Jul 2007 Fruit growing assets: Cleaning and mulching assets: Mowers (including zero turn and ride on) 8 * 1 Jul 2008 Mulchers 6 * 1 Jul 2008 Slashers 8 * 1 Jul 2008 Sweeper attachments 10 * 1 Jul 2008 Crop protection assets: Applicators (including temporary bird netting applicators and vine cover rollers) 15 * 1 Jul 2008 Banana bagging machines 10 * 1 Jul 2008 Banana ripening bags 3 * 1 Jul 2008 Sprayers 10 * 1 Jul 2008 Temporary bird netting 5 * 1 Jul 2008 Under vine weeder 10 * 1 Jul 2008 Vine covers 3 * 1 Jul 2008 Dried fruit assets: Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15 * 1 Jul 2008 Drying sheets (including ground sheets) 10 * 1 Jul 2008 Trays 10 * 1 Jul 2008 Fertilising assets: Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Spreaders: Generally 10 * 1 Jul 2008 Spinners 5 * 1 Jul 2008 General assets: Bins: Plastic 10 * 1 Jul 2008 Timber 5 * 1 Jul 2008 Crates (including picking lugs) 5 * 1 Jul 2008 Elevating work platforms 10 * 1 Jul 2008 Frost fans 15 * 1 Jul 2008 Mulch layers 12 * 1 Jul 2008 Mulch lifters 12 * 1 Jul 2008 Orchard ladders 10 * 1 Jul 2008 Post driver/hole diggers 10 * 1 Jul 2008 Refractometers 10 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Harvesting assets: Grape harvesters 10 *# 1 Jul 2008 Harvest aids 15 * 1 Jul 2008 Picking bags 3 * 1 Jul 2008 Picking platforms 10 * 1 Jul 2008 Picking trolleys 5 * 1 Jul 2008 Trailers (including grape chaser bins) 15 * 1 Jul 2008 Tree shakers 10 *# 1 Jul 2008 Planting assets: Hole burners 10 * 1 Jul 2008 Planters 12 * 1 Jul 2008 Tree guards 2 * 1 Jul 2008 Trellising 20 * 1 Jul 2008 Weed matting 5 * 1 Jul 2008 Pruning assets: Chainsaws (Chain saws) 3 * 1 Jul 2008 Electric hand pruners 3 * 1 Jul 2008 Manual hand pruners 2 * 1 Jul 2008 Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) 10 * 1 Jul 2008 Pneumatic pruners: Compressors 10 * 1 Jul 2008 Hand tools 5 * 1 Jul 2008 Vine leaf removers 15 * 1 Jul 2008 Tillage assets: Generally 15 * 1 Jul 2008 Power take-off (PTO) operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 Horticultural plants: Citrus: Grapefruits 30 * 1 Jan 2001 Lemons 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarins 25 * 1 Jan 2001 Oranges 30 * 1 Jan 2001 Grape: Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almonds 25 * 1 Jul 2001 Cashews 25 * 1 Jul 2001 Chestnuts 25 * 1 Jul 2001 Hazelnuts 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecans 25 * 1 Jul 2001 Pistachios 25 * 1 Jul 2001 Walnuts 25 * 1 Jul 2001 Pome: Apples 20 * 1 Jan 2001 Pears 25 * 1 Jan 2001 Stone fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarines 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peaches 10 * 1 Jan 2001 Plums 15 * 1 Jan 2001 Prunes 20 * 1 Jan 2001 Tropical: Avocados 20 * 1 Jan 2001 Mangoes 30 * 1 Jan 2001 Sheep farming (01410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crutching machines, portable type 10 * 1 Jan 2007 Dipping and spraying assets for parasite control: Jet spray system assets (including the race or handler dedicated to the jet spray system) 10 * 1 Jan 2007 Mobile plunge dips 5 * 1 Jan 2007 Feeders (including grain feeders, oat feeders, hay feeders) 15 * 1 Jan 2007 Footbaths 10 * 1 Jan 2007 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jan 2007 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15 * 1 Jan 2007 Weigh bars, weigh indicators and weigh platforms 10 * 1 Jan 2007 Yards, races, leadup systems and loading ramps: Permanent types 40 * 1 Jan 2007 Portable types 25 * 1 Jan 2007 Woolshed assets: Grinding machines for sharpening cutters 30 * 1 Jan 2007 Shearing machines 30 * 1 Jan 2007 Shearing or crutching handpieces 10 * 1 Jan 2007 Wool bale movers 10 * 1 Jan 2007 Wool presses 20 * 1 Jan 2007 Wool tables, steel types 20 * 1 Jan 2007 Woolsheds and shearing sheds 50 * 1 Jan 2007 Beef cattle farming (01420) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Calf cradles 10 * 1 Jan 2007 Cattle crushes (hydraulic and manual) 10 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle yards (including races and coolers (steel and timber)): Permanent types 30 * 1 Jan 2007 Portable types 20 * 1 Jan 2007 Feed bins (including hay racks) 15 * 1 Jan 2007 Feed handling assets: Bale feeders 10 * 1 Jan 2007 Feed mixers 10 * 1 Jan 2007 Silage and feedout wagons 10 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure and fertiliser spreaders 10 * 1 Jan 2007 Saddlery and harness 10 * 1 Jan 2007 Beef cattle feedlots (01430) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Cattle crushes (hydraulic and manual) 6 * 1 Jan 2007 Cattle induction and transfer yards (steel and timber) 20 * 1 Jan 2007 Cattle treatment yards (steel and timber) 20 * 1 Jan 2007 Cattle wash yards (steel and timber) 20 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle pen assets: Bunk sweepers 8 * 1 Jan 2007 Cattle pen infrastructure assets: Feed bunks or troughs and aprons 20 * 1 Jan 2007 Feed roads 20 * 1 Jan 2007 Pen earthworks 20 * 1 Jan 2007 Pen fences and gates (steel and timber) 20 * 1 Jan 2007 Shade structures 20 * 1 Jan 2007 Pen scrapers 10 * 1 Jan 2007 Feed milling and handling assets: Ancillary grain handling equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jan 2007 Feed mixers 7 * 1 Jan 2007 Feed mixer trucks 7 * 1 Jan 2007 Grain cleaners 10 * 1 Jan 2007 Grain processing assets: Roller mills 15 * 1 Jan 2007 Steam flaking chests 15 * 1 Jan 2007 Steam flaking surge bins 15 * 1 Jan 2007 Tempering silos: Galvanised steel 12 * 1 Jan 2007 Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 Receival pits and hoppers 25 * 1 Jan 2007 Roughage processing assets (including tub rinders) 7 * 1 Jan 2007 Sampling and testing assets 5 * 1 Jan 2007 Silos and bins used for storing dry grain: Concrete 50 * 1 Jan 2007 Steel 20 * 1 Jan 2007 Tank storages for liquid feed supplements 15 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure composting and screening machines 15 * 1 Jan 2007 Grain-sheep or grain-beef cattle farming (01450) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cereal grain growing assets - see Table A Agriculture (01110 to 01990) Dairy cattle farming (01600) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic calf feeders 10 * 1 Jul 2016 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles (ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes (including automatic) 10 * 1 Jul 2016 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2016 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2016 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2016 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 Robotic milking system assets: Air compressors 5 * 1 Jul 2016 Automated milking systems: Rotary 10 * 1 Jul 2016 Single box and multi box 10 * 1 Jul 2016 Automatic feeding systems 10 * 1 Jul 2016 Automatic footbaths 8 * 1 Jul 2016 Control systems (excluding personal computers) - see Table B Control systems and control system assets Cow comfort systems: Cow brushes 3 * 1 Jul 2016 Rubber matting 7 * 1 Jul 2016 Cow identification systems (including weights, bands, numbers and transponders) 7 * 1 Jul 2016 Cow traffic systems 7 * 1 Jul 2016 Milk chillers/plate coolers/energy recovery systems 10 * 1 Jul 2016 Vacuum pumps 7 * 1 Jul 2016 Poultry farming for breeding, eggs and meat (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing environmental control assets: Control systems (excluding personal computers) 10 * 1 Jan 2007 Curtains: Baffles, brooders 10 * 1 Jan 2007 Sidewalls 5 * 1 Jan 2007 Tunnel inlets 10 * 1 Jan 2007 Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) 10 * 1 Jan 2007 Foggers 10 * 1 Jan 2007 Heaters 15 * 1 Jan 2007 Minimum vents (including cabling) 12 * 1 Jan 2007 Sensors 4 * 1 Jan 2007 Tunnel inlet panels 15 * 1 Jan 2007 Ventilation fans: Exhaust fans (tunnel, minivent) 12 * 1 Jan 2007 Stirrer fans 15 * 1 Jan 2007 Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 20 * 1 Jan 2007 Cages (for egg layers) 20 * 1 Jan 2007 Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) 15 * 1 Jan 2007 Egg conveyors (including drive units) 15 * 1 Jan 2007 Egg counters 15 * 1 Jan 2007 Egg elevators (including drive units) 15 * 1 Jan 2007 Egg grading and packing assets: Egg grader and packing systems (including box erectors, box sealers, candling machines, conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) 10 * 1 Jan 2007 Pallet levellers (coil spring) 25 * 1 Jan 2007 Palletisers 10 * 1 Jan 2007 Trolley lifters 15 * 1 Jan 2007 Farm trolleys: Chicken transport 10 * 1 Jan 2007 Egg transport 10 * 1 Jan 2007 Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) 10 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hanging cable systems (for feeders, drinkers and nest housing) 15 * 1 Jan 2007 Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) 15 * 1 Jan 2007 Manure conveyors (including drive units) 10 * 1 Jan 2007 Nest housing (including slatted walkways) 15 * 1 Jan 2007 Silos for feed: Metal 20 * 1 Jan 2007 Ancillary equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Water assets: Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jan 2007 Winches 10 * 1 Jan 2007 Poultry hatcheries (01710 to 01720) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air handlers 20 * 1 Jan 2007 Boilers 20 * 1 Jan 2007 Candling equipment 20 * 1 Jan 2007 Chick counters 20 * 1 Jan 2007 Chilled water plants 20 * 1 Jan 2007 Condensers/heat exchangers 10 * 1 Jan 2007 Control systems (excluding personal computers) 10 * 1 Jan 2007 Conveyors 20 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hatcher baskets 10 * 1 Jan 2007 Hatcher trolleys/dollies 10 * 1 Jan 2007 Hatchers (including integrated controller units) 20 * 1 Jan 2007 Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) 40 * 1 Jan 2007 Macerators 20 * 1 Jan 2007 Separators - chick and egg 20 * 1 Jan 2007 Setter trays 10 * 1 Jan 2007 Setter trolley unloaders 20 * 1 Jan 2007 Setter trolleys 10 * 1 Jan 2007 Setters/incubators (including integrated controller unit) 20 * 1 Jan 2007 Stacker/destacker systems 20 * 1 Jan 2007 Transfer machines - farm trolley to setter trolley 20 * 1 Jan 2007 Transfer machines - setter tray to hatcher basket 20 * 1 Jan 2007 Vaccinators 15 * 1 Jan 2007 Vacuum/auger systems (waste) 20 * 1 Jan 2007 Washing assets 20 * 1 Jan 2007 Horse farming (01910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Horse stalls (Breeze way, Shed row) 33 ⅓ 1 Jan 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 Pig farming (01920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Animal housing assets: Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) 20 * 1 Jul 2008 Curtains - sidewalls 10 * 1 Jul 2008 Floors (suspended types): Concrete 10 * 1 Jul 2008 Plastic 10 * 1 Jul 2008 Steel 5 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10 * 1 Jul 2008 Effluent separators/effluent fan extractors 10 * 1 Jul 2008 Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10 * 1 Jul 2008 Fans: Exhaust (tunnel, minivent) 10 * 1 Jul 2008 Stirrer 10 * 1 Jul 2008 Farrowing crates 10 * 1 Jul 2008 Generators (emergency) 20 * 1 Jul 2008 Heaters and heat lamps 5 * 1 Jul 2008 High pressure cleaners 3 * 1 Jul 2008 Instruments for measuring backfat or detecting pregnancy, ultrasound types (incorporating probes and monitors) 5 * 1 Jul 2008 Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) 10 * 1 Jul 2008 Milling assets 10 * 1 Jul 2008 Mixing assets 10 * 1 Jul 2008 Pens (including fences, gates, stalls, farrowing crates, ramps) 10 * 1 Jul 2008 Silos: Grain storage 20 * 1 Jul 2008 Readyfeed 10 * 1 Jul 2008 Tank storage for liquid feed supplements 20 * 1 Jul 2008 Water assets: Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jul 2008 Effluent tanks (concrete) 20 * 1 Jul 2008 Weigh bars, weigh indicators and weigh platforms 5 * 1 Jul 2008 Beekeeping (01930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bee farming assets: Beehives 13 * 1 Jul 2016 Processing assets 20 * 1 Jul 2016 Aquaculture (02011 to 02039) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aeration assets: Direct supply systems (including paddlewheels and aspirators): Fresh water 6 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Remote or indirect supply systems (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines) 10 * 1 Jul 2007 Aquaculture tanks: Concrete 20 * 1 Jul 2007 Fibreglass 15 * 1 Jul 2007 Polyethylene (PE) 20 * 1 Jul 2007 Raceways 20 * 1 Jul 2007 Transport of live products 10 * 1 Jul 2007 Bins and crates 5 * 1 Jul 2007 Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Control systems 10 * 1 Jul 2007 Cooling assets (including water chillers) 10 * 1 Jul 2007 Environmental control structures and protective structures used in salt water environment 15 * 1 Jul 2007 Feeders (including belt, pendulum, scatter and blower) 5 * 1 Jul 2007 Graders 10 * 1 Jul 2007 Harvesting nets 4 * 1 Jul 2007 Hatching assets (including hatching containers) 10 * 1 Jul 2007 Heating assets: Direct heating system (including immersion heaters): Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Indirect heating system (including heat exchangers and passive heating) 10 * 1 Jul 2007 Instruments (including sensors and water quality meters) 5 * 1 Jul 2007 Oyster farming assets: Baskets 8 * 1 Jul 2007 Oyster growing structures (incorporating posts and racks or lines) 10 * 1 Jul 2007 Rumblers 10 * 1 Jul 2007 Sticks 5 * 1 Jul 2007 Trays: Plastic 8 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Vats, treatment 15 * 1 Jul 2007 Power supply assets, emergency or standby: Generators (incorporating attached engine management and generator monitoring instruments) 15 * 1 Jul 2007 Processing assets: Conveyors, elevators and hoppers 10 * 1 Jul 2007 Cookers 10 * 1 Jul 2007 Packaging assets (including vacuum and modified atmospheric packing) 10 * 1 Jul 2007 Refrigeration assets: Insulation panels in cool or freezer rooms used in salt water environment 20 * 1 Jul 2007 Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) 10 * 1 Jul 2007 Water assets: Aquaculture channels and ponds 20 * 1 Jul 2007 Liners and erosion matting for ponds and channels 15 * 1 Jul 2007 Pipes and pipelines: Above ground (polyethylene (PE) and polyvinylchloride (PVC) including lay flat hoses) 10 * 1 Jul 2007 In ground (polyethylene (PE) and polyvinylchloride (PVC)) 30 * 1 Jul 2007 Pumps: Generally: Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Single phase transfer pumps: Fresh water 5 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Water treatment assets (including filtration assets, foam fractionators, oxygen and ozone generators and UV sterilizers) 10 * 1 Jul 2007 Weighing machines 5 * 1 Jul 2007 Forestry and logging (03010 to 03020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Logging plant: Cable systems (including winches and high leads) 8 * 1 Jan 2001 Forwarders 8 * 1 Jan 2001 Harvesters and feller bunchers (includes heads) 7 * 1 Jan 2001 Log trailers 10 * 1 Jan 2001 Saws: Mobile 8 * 1 Jan 2001 Portable chain 2 * 1 Jan 2001 Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7 * 1 Jan 2001 Fishing (04111 to 04199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fishing plant: Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Fish holding baskets 10 1 Jan 2001 Purse seine fishing net 5 1 Jan 2001 Forestry support services (05100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Forestry support services assets - see Table A Nursery and floriculture production (01110 to 01150) Other agriculture and fishing support services (05290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pulse and seed processing assets: Harvesting assets: Headers - flex drapers/pea pluckers 5 * 1 Jul 2017 Land rollers - steel 8 * 1 Jul 2017 Packaging assets: Bagging machines 10 * 1 Jul 2017 Bag sewers - see Table B Packaging machines Labellers 5 * 1 Jul 2017 Palletisers and depalletisers - see Table B Packaging machines Platform scales 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers, pallet wrappers and strapping machines) - see Table B Packaging machines Processing assets: Cleaning and pre-cleaning assets: Air screen 15 * 1 Jul 2017 Flat bed 8 * 1 Jul 2017 Screens 10 * 1 Jul 2017 Conditioning assets: Clippers/debearders 9 * 1 Jul 2017 Conditioning units/drying units/heaters 7 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Mixers 12 * 1 Jul 2017 Seed treaters 10 * 1 Jul 2017 Separating assets: Gravity tables 15 * 1 Jul 2017 Rotary sieves 10 * 1 Jul 2017 Indented cylinders 15 * 1 Jul 2017 Spirals 15 * 1 Jul 2017 Splitters 12 * 1 Jul 2017 Product and raw material handling and receiving assets: Augers 12 * 1 Jul 2017 Chaser bins 15 * 1 Jul 2017 Crates: Wooden 5 * 1 Jul 2017 Wooden (mesh reinforced) 20 * 1 Jul 2017 Elevators (including bucket elevators) 15 * 1 Jul 2017 Field bins 10 * 1 Jul 2017 Silos - conditioning 20 * 1 Jul 2017 Tubulators/Mobile belt conveyors/Belt shifters 10 * 1 Jul 2017 Weighbridges - See Table B Weighbridges Quality control assets: Magnets 7 * 1 Jul 2017 Metal detectors 8 * 1 Jul 2017 Sorting and sizing assets: Colour sorters 8 * 1 Jul 2017 Support assets: Air Compressors 7 * 1 Jul 2017 Extraction assets (including dust collectors and fans) 9 * 1 Jul 2017 MINING (06000 to 10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crushing and milling assets: Crushers: Cone and gyratory 25 * 1 Jul 2003 Feeder breaker 20 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Impact and rotary 20 * 1 Jul 2003 Jaw 25 * 1 Jul 2003 Roller (including roll sizers) 20 * 1 Jul 2003 Grinding mills: Ball and rod 25 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Hammer 15 * 1 Jul 2003 SAG (autogenous) 25 * 1 Jul 2003 Hydrometallurgy and Pyrometallurgy assets: Adsorption process assets 20 * 1 Jul 2003 Agglomeration (pelletizing) assets 25 * 1 Jul 2003 Calcination process assets (including kilns) 25 * 1 Jul 2003 Casting process assets for casting billets or ingots 30 * 1 Jul 2003 Converting process assets (including rotatable cylindrical furnaces) 30 * 1 Jul 2003 Cooling process assets (including cooling towers) 25 * 1 Jul 2003 Counter current decantation (CCD) process assets 20 * 1 Jul 2003 Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003 Electrolysis process assets (including electrowinning process and electro refining process assets including tanks) 20 * 1 Jul 2003 Filtration process assets 15 * 1 Jul 2003 Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 1 Jul 2003 Gas recovery process assets (including stripping and absorption assets) 25 * 1 Jul 2003 Ion exchange process assets 15 * 1 Jul 2003 Leaching process assets: Atmospheric 15 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Pressure 25 * 1 Jul 2003 Neutralisation process assets 20 * 1 Jul 2003 Pots and ladles used for molten materials 30 * 1 Jul 2003 Precipitation process assets (including tanks and agitators) 20 * 1 Jul 2003 Pressure vessels 30 * 1 Jul 2003 Roasting process assets (including kilns and furnaces) 30 * 1 Jul 2003 Sintering process assets (including continuous sintering machines) 30 * 1 Jul 2003 Smelting process assets (including furnaces) 25 * 1 Jul 2003 Solution treatment and metal recovery assets 20 * 1 Jul 2003 Solvent extraction process assets (including mixer-settler units) 20 * 1 Jul 2003 Tailings stills 20 * 1 Jul 2003 Infrastructure support assets: Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers) 25 * 1 Jul 2003 Mineral treatment structure 40 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Materials handling assets: Belt magnets, samplers, metal detectors and analysers 15 * 1 Jul 2003 Bins, chutes, hoppers, bunkers and silos 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt) 20 * 1 Jul 2003 Vibrating 15 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks and spheres 25 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Stacks (chimney) 30 * 1 Jul 2003 Stockpile assets: Reclaim tunnel flow valves and activators 25 * 1 Jul 2003 Stackers, reclaimers and stacker/reclaimers 25 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Trippers/stackers and stacking conveyor systems 25 * 1 Jul 2003 Tunnel vent and exhaust fans 15 * 1 Jul 2003 Water recycling facilities 20 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Weighing machines (including weighers for feeders and conveyors) 20 * 1 Jul 2004 Mineral dressing assets: Classification, gravity separation and dewatering assets: Centrifuges 15 * 1 Jul 2003 Cyclones: Dense medium and heavy medium 8 * 1 Jul 2003 Generally (including classifying, desliming, and hydrocyclones) 15 * 1 Jul 2003 Generally 18 * 1 Jul 2003 Hydraulic classifiers and teetered bed separators 20 * 1 Jul 2003 Jigs 25 * 1 Jul 2003 Pneumatic tables and air separators 25 * 1 Jul 2003 Settling cones 25 * 1 Jul 2003 Shaking tables 25 * 1 Jul 2003 Sluices and cone concentrators 25 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Electrostatic separation assets 20 * 1 Jul 2003 Filtration assets (including pressure filtration and vacuum filtration equipment) 15 * 1 Jul 2003 Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) 20 * 1 Jul 2003 Magnetic separation assets (including cross belt, drum and disc types) 20 * 1 Jul 2003 Screening assets 15 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Railway infrastructure assets and rolling-stock - see Table A Rail freight and passenger transport services (47100 to 47200) Surface mobile mining machines: Bucket wheel excavators 30 * 1 Jul 2002 Compressors 20 * 1 Jul 2002 Cranes 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Draglines 30 * 1 Jul 2002 Drill rigs (Production) 10 * 1 Jul 2002 Electric rope shovels 25 * 1 Jul 2002 Generators 10 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Hydraulic excavators (including hydraulic front shovels) 10 * 1 Jul 2002 Lighting systems 10 * 1 Jul 2002 Off highway trucks (including articulated, rigid dump, service, fuel and water trucks) 10 * 1 Jul 2002 Rollers 15 * 1 Jul 2002 Scrapers 7 * 1 Jul 2002 Skid steer loader 7 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Tailings dams 20 1 Jan 2001 Underground mobile mining machines: Compressors 10 * 1 Jul 2002 Continuous haulage systems 10 * 1 Jul 2002 Continuous miners 10 * 1 Jul 2002 Drill rigs: Diamond 20 * 1 Jul 2002 Production 7 * 1 Jul 2002 Feeder breakers 15 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Jumbos 10 * 1 Jul 2002 Load-haul-dump machines 6 * 1 Jul 2002 Long-wall equipment: Armoured face conveyors 6 * 1 Jul 2002 Beam stage loaders 7 * 1 Jul 2002 Hydraulic pump modules 15 * 1 Jul 2002 Hydraulic roof supports 10 * 1 Jul 2002 Impact crushers 10 * 1 Jul 2002 Mobile conveyors tail end 5 * 1 Jul 2002 Roof support relocation vehicles 10 * 1 Jul 2002 Shearers 7 * 1 Jul 2002 Shearer carriers 10 * 1 Jul 2002 Maintenance vehicles 8 * 1 Jul 2002 Personnel transporters 8 * 1 Jul 2002 Raise borers and down reamers 20 * 1 Jul 2002 Roof bolters 8 * 1 Jul 2002 Scissor lifts 6 * 1 Jul 2002 Shuttle cars 12 * 1 Jul 2002 Skid steer loaders 12 * 1 Jul 2002 Underground haulage trucks 6 * 1 Jul 2002 Wheel loaders 6 * 1 Jul 2002 Workshop plant 20 1 Jan 2001 Coal mining (06000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coal preparation assets: Centrifuges 15 * 1 Jul 2003 Crushing assets (including feeder breakers, impact, roller and rotary crushers) 20 * 1 Jul 2003 Cyclones: Dense medium, heavy medium 6 * 1 Jul 2003 Generally (including classifying, desliming and hydrocyclones) 10 * 1 Jul 2003 Filtration assets (including belt, drum and vacuum filters) 15 * 1 Jul 2003 Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) 20 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Jigs and heavy medium baths 25 * 1 Jul 2003 Magnetic separators 20 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Infrastructure support assets: Analysers, belt magnets, grinding mills, metal detectors and samplers 15 * 1 Jul 2003 Coal preparation facility framework/structure 40 * 1 Jul 2003 Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers) 25 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks 25 * 1 Jul 2003 Overhead cranes/gantries 30 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally (including centrifugal pumps) 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Tunnel vent or exhaust fans 15 * 1 Jul 2003 Valves and other non pipe fittings 10 * 1 Jul 2003 Water recycling facility 20 * 1 Jul 2003 Water storage dams (including fire services dams and water storage dams generally) 30 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Materials handling assets: Bins, chutes, hoppers, silos and storage bunkers 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt feeders) 20 * 1 Jul 2003 Vibrating feeders 15 * 1 Jul 2003 Stockpile spraying system 20 * 1 Jul 2003 Stockpile stackers, reclaimers and stacker reclaimers: Generally (including all machinery) 25 * 1 Jul 2003 Reclaim tunnels 25 * 1 Jul 2003 Trippers/stackers 25 * 1 Jul 2003 Oil and gas extraction (07000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery: Control systems 10 * 1 Jul 2002 Domestic gas processing assets (including centrifugal compressor, column, gas turbine, heat exchanger, piping and turbo expander) 30 *# 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Flare towers for gas flares 25 *# 1 Jul 2002 Fractionation train assets (including air coolers, columns, compressors, heat exchangers, piping and pumps) 30 *# 1 Jul 2002 Hot water system assets 17 ½ *# 1 Jul 2002 Instruments 12 ½ * 1 Jul 2002 LNG holding facility assets (including boil off gas compressors, cryogenic storage tanks, loading arms, pumps and tanks) 30 *# 1 Jul 2002 LNG train assets (including centrifugal compressors, columns, cryogenic heat exchangers, gas turbine drivers and other heat exchangers) 30 *# 1 Jul 2002 Stabiliser process assets (including columns, heat exchangers, pumps and reciprocating compressors) 30 *# 1 Jul 2002 Storage and loading assets (including cryogenic storage tanks, jetties, loading arms, LPG chillers and pumps) 30 *# 1 Jul 2002 Trunkline onshore terminal (TOT) assets: Flash tanks 20 *# 1 Jul 2002 Slugcatcher and associated piping 30 *# 1 Jul 2002 Valves including control valves 12 ½ * 1 Jul 2002 Gas production assets: Central production facility assets: Boilers 10 * 1 Jul 2002 Cabling for power and control systems 30 *# 1 Jul 2002 Diesel systems 15 * 1 Jul 2002 Drains systems 20 *# 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare system assets: Carbon steel piping 15 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Stainless steel piping 30 *# 1 Jul 2002 Fuel gas systems 30 *# 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skid, vessels and assets used onshore) 30 *# 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Heat exchangers 30 *# 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Major stainless steel (or lined) vessels 30 *# 1 Jul 2002 Offshore platforms: Generally (including accommodation modules, flare structures, helidecks, jackets, primary steel work and topsides secondary steel work) 30 *# 1 Jul 2002 Topsides tertiary steelwork (including handrails, ladders and stairs) 15 * 1 Jul 2002 Piping 30 *# 1 Jul 2002 Pumps: Circulation pump 12 ½ * 1 Jul 2002 Generally 20 *# 1 Jul 2002 Seawater lift pumps 15 * 1 Jul 2002 Shutdown and fire/gas systems 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 30 *# 1 Jul 2002 Utility air compressors 15 * 1 Jul 2002 Coal seam gas extraction assets: Infield gathering systems used for gas and associated water (including polyethylene (PE) pipes and pumps) 20 *# 1 Jul 2016 Water assets: Storage ponds and tanks for water and brine 30 *# 1 Jul 2016 Treated water distribution assets 30 *# 1 Jul 2016 Treated water irrigation assets - see Table A Agriculture, Forestry and Fishing (01110 to 05290), water assets Water treatment facility assets (including desalination plants, reverse osmosis, brine concentration and crystallisation assets) 20 *# 1 Jul 2016 Well assets: Downhole equipment (including pumps, but excluding well casing) 5 * 1 Jul 2016 Wellpad surface assets (including christmas trees, separators and telemetry equipment) 20 *# 1 Jul 2016 Wells 20 *# 1 Jul 2016 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Infield pipeline 30 *# 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 20 *# 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 15 * 1 Jul 2002 Wellheads and christmas trees 30 *# 1 Jul 2002 Oil production assets: Central production facility assets (excluding FPSOs): Boilers 10 * 1 Jul 2002 Circulation pumps 12 ½ * 1 Jul 2002 Drill rigs 10 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Gas compression and reinjection assets: Gas compressors used offshore 10 * 1 Jul 2002 Gas turbine drivers used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skids, vessels and assets used onshore) 15 * 1 Jul 2002 Power turbines used offshore 12 ½ * 1 Jul 2002 Generally (including offshore platforms) 15 * 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Pumps: Circulation pumps 12 ½ * 1 Jul 2002 Other 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 15 * 1 Jul 2002 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) Floating production storage and offloading (FPSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Floating storage and offloading (FSO) vessels (incorporating mooring systems) 20 *# 1 Jul 2002 Infield pipelines 15 * 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer systems 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 15 * 1 Jul 2002 Trunklines 30 *# 1 Jul 2002 Valves 12 ½ * 1 Jul 2002 Wells and downhole equipment 10 * 1 Jul 2002 Wellheads and christmas trees 15 * 1 Jul 2002 Port assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Iron ore mining (08010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure support assets: Blowers, high pressure 15 * 1 Jan 2006 Dust suppression/control equipment 15 * 1 Jan 2006 Materials handling assets: Feeders: Vibrating 10 * 1 Jan 2006 Mineral dressing assets: Cyclones, dense/heavy medium (unlined nihard) 1 * 1 Jan 2006 Dense medium separation assets (including baths and drums) 20 * 1 Jan 2006 Magnetic separation assets: LIMS (low intensity magnetic separators) 20 * 1 Jan 2006 WHIMS (wet high intensity magnetic separators) 15 * 1 Jan 2006 Screening assets 10 * 1 Jan 2006 Gold ore mining (08040) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gold ore processing assets: Adsorption process assets 15 * 1 Jul 2004 Carbon regeneration kilns 12 * 1 Jul 2004 Concentrators (including inline pressure jigs and mechanical concentrators) 10 * 1 Jul 2004 Crushing assets: Cone/gyratory crushers 20 * 1 Jul 2004 Hydraulic rock breakers 12 * 1 Jul 2004 Jaw crushers 20 * 1 Jul 2004 Electrowinning/electrorefining assets 17 * 1 Jul 2004 Elution columns 12 * 1 Jul 2004 Elution storage tanks 17 * 1 Jul 2004 Laboratory assets: Atmospheric adsorption spectrometers 10 * 1 Jul 2004 Generally (including drying ovens, pulverisers, crushers, gas fired ovens, fume cupboards) 15 * 1 Jul 2004 Leaching process assets (including carbon in pulp and carbon in leach processes) 15 * 1 Jul 2004 Shaking tables 12 * 1 Jul 2004 Smelting furnaces 15 * 1 Jul 2004 Thickening assets 20 * 1 Jul 2004 Mineral sand mining (08050) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) 20 * 1 Jan 2003 Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) 15 * 1 Jan 2003 Crushing assets (including drum scrubbers) 30 * 1 Jan 2003 Dredges 20 * 1 Jul 2009 Drying assets: Generally (including flash and fluid bed dryers and fluid bed heaters) 20 * 1 Jan 2003 Rotary dryer kilns 30 * 1 Jan 2003 Dust management assets: Baghouse filters and extractors 30 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Multiclones 20 * 1 Jan 2003 Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) 20 * 1 Jan 2003 Filtration/dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) 15 * 1 Jan 2003 Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators and wet high intensity magnets) 20 * 1 Jan 2003 Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) 30 * 1 Jan 2003 Screening assets (including screens and trommels) 15 * 1 Jan 2003 Support assets: Control systems 10 * 1 Jan 2003 Pipes and pipelines (including valves and fittings): Generally 20 * 1 Jan 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps 20 * 1 Jan 2003 Tanks: Constant density and thickening 20 * 1 Jan 2003 Generally (including acid leaching and water) 15 * 1 Jan 2003 Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) 30 * 1 Jan 2003 Waste gas handling assets: Afterburners 20 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Electrostatic precipitators 30 * 1 Jan 2003 Scrubbers and stacks 20 * 1 Jan 2003 Nickel ore mining (08060) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Nickel ore processing assets: Mineral treatment structures (including structure holding walkways, supporting assets and thoroughfares) 20 * 1 Jul 2004 Reagent pumps (including high pressure acid leach pumps) 5 * 1 Jul 2004 Construction material mining (09110 to 09190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Control systems (for conveying, crushing and screening assets) 10 * 1 Jul 2003 Conveyors: Gravity take-up 25 * 1 Jul 2003 Screw take-up 15 * 1 Jul 2003 Crushers: Generally 20 * 1 Jul 2003 Mobile (track or wheel mounted machinery including screening and conveying components) 15 * 1 Jul 2003 Cyclones 15 * 1 Jul 2003 Dredges 20 * 1 Jul 2009 Drill rigs 8 * 1 Jul 2003 Electrical switching assets 20 * 1 Jul 2003 Graders 15 * 1 Jul 2003 Heavy mobile quarry assets not specifically listed - see Table A Mining (06000 to 10900) Hydraulic oversize rock breakers (mounted above primary crusher) 8 * 1 Jul 2003 Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) 20 * 1 Jul 2003 Pug mills 15 * 1 Jul 2003 Screening assets 12 * 1 Jul 2003 Wheel loaders 10 * 1 Jul 2003 Wire saws 10 * 1 Jul 2003 Other non-metallic mineral mining and quarrying n.e.c. (09909) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Salt harvesting assets: Culverts for conveying seawater/brine/bitterns 50 * 1 Jul 2021 Dollies 10 * 1 Jul 2021 Dozers 8 * 1 Jul 2021 Excavators 10 * 1 Jul 2021 Front end loaders 8 * 1 Jul 2021 Graders 8 * 1 Jul 2021 Harvesters 7 * 1 Jul 2021 Levees 40 * 1 Jul 2021 Mobile pump stations 5 * 1 Jul 2021 Port assets: Mooring buoys 25 * 1 Jul 2021 Other port assets (including dolphins, ship loaders and stackers) - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Pumps: Bore pumps 10 * 1 Jul 2021 Channel feed pumps and concentrator pond pumps 10 * 1 Jul 2021 Primary intake pumps 15 * 1 Jul 2021 Tractors 10 * 1 Jul 2021 Trailers 10 * 1 Jul 2021 Trucks 12 * 1 Jul 2021 Tugboats - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Petroleum exploration services (10112) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets used offshore: Down hole geophysics units - skid mounted 10 * 1 Jan 2007 Drill strings 3 * 1 Jan 2007 Offshore drilling rigs (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, platforms, rig powering and transmissions) 20 * 1 Jan 2007 Exploration assets used onshore: Down hole geophysics units - truck mounted 12 * 1 Jan 2007 Drill strings 4 * 1 Jan 2007 Onshore surface drilling rigs (including blow out preventers, derricks, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmissions) 15 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Seismic survey assets: Airguns 5 * 1 Jan 2007 Hydrophones 5 * 1 Jan 2007 Mineral exploration services (10122) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Exploration assets: Drill rigs: Surface (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmission and trucks) 10 * 1 Jan 2007 Underground 5 * 1 Jan 2007 Geophysical survey assets: Airborne geophysical assets (including magnetometers, receivers and transmitters): Aircraft integrated 10 * 1 Jan 2007 Aircraft demountable 8 * 1 Jan 2007 Down hole geophysical assets (including acoustic televiewers, callipers, density tools, dipmeters, draw works, neutron probes, sonic probes, receiver/transmitter modules and sondes): Portable assets 5 * 1 Jan 2007 Vehicle integrated assets 8 * 1 Jan 2007 Ground geophysical assets (including gravity instruments, resistivity receivers and transmitters, scintillometers and spectrometers) 5 * 1 Jan 2007 Portable ground geophysical assets (including electromagnetics, ground magnetics, ground penetrating radars and radiometrics) 5 * 1 Jan 2007 Seismic survey assets: Cabling 3 * 1 Jan 2007 Geophones 5 * 1 Jan 2007 Global positioning systems 5 * 1 Jan 2007 Processing systems 3 * 1 Jan 2007 Recording systems 10 * 1 Jan 2007 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Vibration source assets: Buggy mounted shear wave vibrators 10 * 1 Jan 2007 Drilling rigs - shot hole 10 * 1 Jan 2007 Ground impactors 4 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Other mining support services (10900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gas and oil mining support services (excluding offshore services): Cementing assets: Batch mixing assets: Batch mixing units (excluding batch mixing units incorporated with trailers) 8 * 1 Jul 2018 Trailers (incorporating batch mixing unit and trailer) 10 * 1 Jul 2018 Cement silos: Fixed steel 30 * 1 Jul 2018 Mobile 10 * 1 Jul 2018 Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Pumping units 10 * 1 Jul 2018 Drilling assets: Bottom hole assemblies (including logging while drilling tools, measuring while drilling tools, motors and stabilisers) 5 * 1 Jul 2018 Coil tubing assets: Pumping units 7 * 1 Jul 2018 Reel and power units 10 * 1 Jul 2018 Downhole fishing and remedial tools (including casing swages, junk magnets and milling tools) 5 * 1 Jul 2018 Drill rigs 10 * 1 Jul 2018 Drill strings 5 * 1 Jul 2018 Fluid assets (including centrifuges, pumps and shear units) 10 * 1 Jul 2018 Mobile fluid tanks 10 * 1 Jul 2018 Well control equipment (including blow out preventers and choke manifolds) 5 * 1 Jul 2018 Hydraulic fracturing assets: Blenders 8 * 1 Jul 2018 Frac tanks 10 * 1 Jul 2018 Pumps 8 * 1 Jul 2018 Mineral mining support services: Blasting assets: Augers 10 * 1 Jul 2017 Blast hole pumps 7 * 1 Jul 2017 Explosive boxes 5 * 1 Jul 2017 Magazines 10 * 1 Jul 2017 Mobile processing units (MPUs): Surface Motor vehicles - see Table B Motor vehicles and trailers MPUs 9 * 1 Jul 2017 Underground MPUs (incorporating motor vehicle and MPU) 6 * 1 Jul 2017 Remote control blasting units 5 * 1 Jul 2017 Stemming buckets 7 * 1 Jul 2017 Dewatering pumps 12 * 1 Jul 2017 Surface drill rigs (production) 10 * 1 Jul 2017 MANUFACTURING (11110 to 25990) Meat processing (11110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boning room assets: Boneless meat packing stations 20 * 1 Jul 2013 Boning and slicing stations 20 * 1 Jul 2013 Boning hoists 5 * 1 Jul 2013 Chine bone removal machines 10 * 1 Jul 2013 De-sinewed mince meat machines 10 * 1 Jul 2013 Dicing and mincing machines 10 * 1 Jul 2013 Dump and product bins 15 * 1 Jul 2013 Frenching machines 8 * 1 Jul 2013 Knuckle and aitch bone pullers 5 * 1 Jul 2013 Loin/saddle deboning machines 10 * 1 Jul 2013 Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Pneumatic knives (including meat trimmers/round knives and de-fatting knives) 2 * 1 Jul 2013 Pork brine and marinade mixers 10 * 1 Jul 2013 Pork de-rinders 10 * 1 Jul 2013 Pork marinade injectors 10 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Sausage filling machines 10 * 1 Jul 2013 Saws: Band saws 10 * 1 Jul 2013 Bone saws 5 * 1 Jul 2013 Breaking saws: Circular electric 3 * 1 Jul 2013 Circular hydraulic 2 * 1 Jul 2013 Reciprocating electric 5 * 1 Jul 2013 Reciprocating pneumatic 3 * 1 Jul 2013 Skinning or denuding machines 10 * 1 Jul 2013 Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Weight graders 5 * 1 Jul 2013 X-ray and chemical lean analysis machines 10 * 1 Jul 2013 Cold storage assets: Air curtains 5 * 1 Jul 2013 Ammonia condensers 10 * 1 Jul 2013 Blast freezer tunnels 20 * 1 Jul 2013 Blast freezers 20 * 1 Jul 2013 Carbon dioxide (CO 2 ) snow making machines 10 * 1 Jul 2013 Carton conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Chiller tunnels 20 * 1 Jul 2013 Chillers (incorporating pneumatic gates) 15 * 1 Jul 2013 Dehumidifiers: Desiccant 10 * 1 Jul 2013 Refrigerant 15 * 1 Jul 2013 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 5 * 1 Jul 2013 Evaporators 15 * 1 Jul 2013 Freezers 20 * 1 Jul 2013 Load out bays (incorporating air tight truck pads and hydraulic platforms) 15 * 1 Jul 2013 Overhead carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Plate freezers 20 * 1 Jul 2013 Pressure vessels 20 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Storage racking and stillages 10 * 1 Jul 2013 Transfer roller conveyors 10 * 1 Jul 2013 Livestock handling assets: Cattle soaker pens 15 * 1 Jul 2013 Cattle wash/soaker control systems 10 * 1 Jul 2013 Cattle washes 15 * 1 Jul 2013 Cattle yards (incorporating concrete base and galvanised steel posts and rails) 20 * 1 Jul 2013 Feed auger systems 10 * 1 Jul 2013 Hydraulic forcing pen gates 10 * 1 Jul 2013 Lead-up races 20 * 1 Jul 2013 Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) 15 * 1 Jul 2013 Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails) 20 * 1 Jul 2013 Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails) 10 * 1 Jul 2013 Water troughs 12 * 1 Jul 2013 Packaging assets: Automatic carton erecting and lidding machines 10 * 1 Jul 2013 Bagging machines 5 * 1 Jul 2013 Bar code label printers 3 * 1 Jul 2013 Bar code readers 4 * 1 Jul 2013 Carton weigh label stations 7 * 1 Jul 2013 Flow wrappers 10 * 1 Jul 2013 Labelling machines 5 * 1 Jul 2013 Meat compactors 10 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Netting machines 5 * 1 Jul 2013 Palletisers and de-palletisers 10 * 1 Jul 2013 Shrink wrappers 10 * 1 Jul 2013 Strapping machines 5 * 1 Jul 2013 Transfer belt conveyors (incorporating belts, drive motors and supporting structures) 10 * 1 Jul 2013 Vacuum packaging systems (incorporating vacuum pumps and booster pumps): Rotary systems 12 * 1 Jul 2013 Tunnel systems 12 * 1 Jul 2013 Weighing scales 4 * 1 Jul 2013 Rendering plant: Bagging/weigh batching machines 10 * 1 Jan 2001 Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins) 15 * 1 Jan 2001 Blood drying equipment (includes blood holding tanks, agitated holding tanks, coagulators, driers, decanters and dried blood hoppers) 10 * 1 Jan 2001 Cookers and driers (includes batch cookers, continuous cookers, continuous driers and pre-heater) 15 * 1 Jan 2001 Decanters/centrifuges 12 * 1 Jan 2001 Environmental control equipment (including condensers and associated equipment, bio-filters, air- scrubbers, after-burners and dissolved air flotation systems) 10 * 1 Jan 2001 Feathrolysers/feather hydrolysers 10 * 1 Jan 2001 Magnets 15 * 1 Jan 2001 Mills 10 * 1 Jan 2001 Mincers/grinders 5 * 1 Jan 2001 Pans and screens (includes percolator pans/screen and shaker screens) 15 * 1 Jan 2001 Pre-breakers/pre-hoggers 10 * 1 Jan 2001 Screw and bucket elevators 10 * 1 Jan 2001 Screw presses/expeller presses 13 * 1 Jan 2001 Separators/polishers 15 * 1 Jan 2001 Tallow storage tanks 15 * 1 Jan 2001 Waste heat evaporators 15 * 1 Jan 2001 Slaughter floor assets: Beef hide pullers (fixed and traversing) 15 * 1 Jul 2013 Bung ring expanders: Pneumatic 3 * 1 Jul 2013 Manual hand held 5 * 1 Jul 2013 Cattle restrainers (incorporating centre track belly conveyors) 12 * 1 Jul 2013 Carcass cleaning systems: Cutting line sanitising systems (incorporating vacuum pumps and collection tanks) 8 * 1 Jul 2013 Decontamination chambers 20 * 1 Jul 2013 Dehorners 5 * 1 Jul 2013 Electrical immobilisers 12 * 1 Jul 2013 Electrical stimulators 12 * 1 Jul 2013 Evisceration tables (incorporating organ pans) 15 * 1 Jul 2013 Head cutters and droppers: Automatic 10 * 1 Jul 2013 Hand held hydraulic 5 * 1 Jul 2013 Hock cutters 5 * 1 Jul 2013 Knife blade sharpening machines 5 * 1 Jul 2013 Knocking boxes (incorporating head restrainers) 12 * 1 Jul 2013 Landing tables and bleed slat conveyors 15 * 1 Jul 2013 NLIS readers: Hand held wands 2 * 1 Jul 2013 Fixed gate readers 10 * 1 Jul 2013 Swinging gate readers 5 * 1 Jul 2013 Offal processing assets: Chilled water systems 10 * 1 Jul 2013 Fat vacuum transfer systems 10 * 1 Jul 2013 Head splitters 7 * 1 Jul 2013 Intestine processing machines 10 * 1 Jul 2013 Jaw breakers 5 * 1 Jul 2013 Offal bins 15 * 1 Jul 2013 Offal chutes 15 * 1 Jul 2013 Offal cutting tables 15 * 1 Jul 2013 Offal packing stations 15 * 1 Jul 2013 Offal transfer conveyors (incorporating belts, drives, motors and supporting structure) 10 * 1 Jul 2013 Offal tumblers 10 * 1 Jul 2013 Offal washers 10 * 1 Jul 2013 Tongue cleaners 10 * 1 Jul 2013 Tripe cookers/centrifuges 10 * 1 Jul 2013 Overhead bleed, dressing and trim conveyors ((incorporating housings, handles, chains and motors) including elevators and lowerators) 20 * 1 Jul 2013 Pneumatic knives: De-hiding knives 2 * 1 Jul 2013 Meat trimmers/round knives and de-fatting knives 2 * 1 Jul 2013 Preparation and trimming stations 15 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Saws: Brisket saws 5 * 1 Jul 2013 Splitting saws 5 * 1 Jul 2013 Scribing saws 3 * 1 Jul 2013 Sheep brisket scissors 5 * 1 Jul 2013 Sheep restrainers (incorporating belts, pulleys, drives and motors) 10 * 1 Jul 2013 Sheep skin pullers 10 * 1 Jul 2013 Specialised pork slaughter floor assets: Carbon dioxide (CO 2 ) stunning chambers (incorporating carousels) 10 * 1 Jul 2013 Carcass grading probes 4 * 1 Jul 2013 De-hairing machines 10 * 1 Jul 2013 Gambrel tables 15 * 1 Jul 2013 Polishers 10 * 1 Jul 2013 Scalding tanks 15 * 1 Jul 2013 Singers 10 * 1 Jul 2013 Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) 8 * 1 Jul 2013 Stunners: Electric stunners 5 * 1 Jul 2013 Manual bolt stunners with cartridges 5 * 1 Jul 2013 Pneumatic bolt stunners 7 * 1 Jul 2013 Waste belt conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Waste screw conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Support assets: Air and spring balancers and counter weights 5 * 1 Jul 2013 Compressed air assets: Air compressors 10 * 1 Jul 2013 Air dryers 10 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Control systems assets: Flow meters 10 * 1 Jul 2013 Instruments and sensors 10 * 1 Jul 2013 Turbidity meters 7 * 1 Jul 2013 Variable speed drives (VSDs) 10 * 1 Jul 2013 Fire protection systems 15 * 1 Jul 2013 Hand air driers 3 * 1 Jul 2013 Hand wash basins 15 * 1 Jul 2013 Hide preparation assets: Bale presses 10 * 1 Jul 2013 Sheep skin and hide mixers, salt tumblers and agitators 6 * 1 Jul 2013 Hydraulic power packs 10 * 1 Jul 2013 Laboratory assets 10 * 1 Jul 2013 Sterilisers 15 * 1 Jul 2013 Truck and livestock crate washes 20 * 1 Jul 2013 Waste water assets: Aerators and agitators 10 * 1 Jul 2013 Aerobic ponds 30 * 1 Jul 2013 Anaerobic ponds 30 * 1 Jul 2013 Belt filter presses 15 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Dissolved air flotation systems 15 * 1 Jul 2013 Effluent distribution pipes 15 * 1 Jul 2013 Effluent drum filters 10 * 1 Jul 2013 Effluent irrigators (including centre pivot, lateral and travelling gun) 10 * 1 Jul 2013 Effluent pumps 7 * 1 Jul 2013 Effluent screens 10 * 1 Jul 2013 Effluent storage tanks 15 * 1 Jul 2013 Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pond covers 10 * 1 Jul 2013 Pond liners 10 * 1 Jul 2013 Sequential batch reactors 10 * 1 Jul 2013 Settling ponds 30 * 1 Jul 2013 Solids dewatering presses 10 * 1 Jul 2013 Water assets: Boilers 20 * 1 Jul 2013 Bore pumps 7 * 1 Jul 2013 Bores 30 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Clarifiers 20 * 1 Jul 2013 High stage pump sets 7 * 1 Jul 2013 Hot water systems 10 * 1 Jul 2013 Heat exchangers 10 * 1 Jul 2013 Raw water filters 15 * 1 Jul 2013 Raw water in-feed pump sets 10 * 1 Jul 2013 Reverse osmosis systems (incorporating pumps, pipe work, membranes and controls) 10 * 1 Jul 2013 Water distribution pipes 20 * 1 Jul 2013 Water softeners 10 * 1 Jul 2013 Water storage tanks 20 * 1 Jul 2013 Water tank liners 15 * 1 Jul 2013 Poultry processing (11120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chilling assets: Freezers (including blast tunnels, in-line air chillers, and spiral freezers) 15 * 1 Jul 2017 Spin chillers and immersion chillers 15 * 1 Jul 2017 Conveyors: overhead chains (carrying birds) 1 * 1 Jul 2017 Cut up & portion cutting assets: Cut-up machines (for body, breast, legs, necks, wings etc) 12 * 1 Jul 2017 Dicers, flatteners and portion cutters (including air, bowl, vacuum, vertical, water jet etc) 6 * 1 Jul 2017 Deboning area assets: Automatic deboners 10 * 1 Jul 2017 Bone scanners (x-ray or photo) 7 * 1 Jul 2017 Cone lines 10 * 1 Jul 2017 Extruders, grinders and mechanical deboned meat (MDM) machines 10 * 1 Jul 2017 Saws and pneumatic guns 5 * 1 Jul 2017 Skinners 6 * 1 Jul 2017 Defeathering equipment: Pluckers or pickers 13 * 1 Jul 2017 Pluckers (waterfowl necks or tails) 7 * 1 Jul 2017 Pluckers (drums and wax peelers) 6 * 1 Jul 2017 Scalders (air or water) 11 * 1 Jul 2017 Waxing tanks 8 * 1 Jul 2017 Evisceration equipment: Croppers, feet removers, giblet processors, head removers, heart lung harvesters, heart lung separators, openers, vent cutters etc) 11 * 1 Jul 2017 Inside/outside bird washers 15 * 1 Jul 2017 Further processing assets: Coating machines, breaders, dusters etc 10 * 1 Jul 2017 Filling machines (including Kiev, sausage, stuffing etc) 10 * 1 Jul 2017 Injectors (including brine, saline, seasoning etc) 15 * 1 Jul 2017 Marinating machines (including marinade sprayers, mixers, vacuum tumbler massagers etc) 10 * 1 Jul 2017 Ovens and cookers (including gyro, spiral, steam, thermal fluid fryers, vertical airflow etc) 15 * 1 Jul 2017 Grading equipment: Camera vision scanners 6 * 1 Jul 2017 Overhead chain weighing, sorting, and transfer systems 7 * 1 Jul 2017 Killing equipment: Controlled atmosphere stunning (CAS) machines 10 * 1 Jul 2017 Electric water stunners 12 * 1 Jul 2017 Killers 12 * 1 Jul 2017 Live bird handling systems (including live bird containers) 12 * 1 Jul 2017 Packaging machines generally (bagging machines, batchers, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Shrink dip tanks and shrink wrap tunnels 10 * 1 Jul 2017 Cured meat and smallgoods manufacturing (11130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary assets: Analysers (including meat analysers) 10 * 1 Jul 2016 Barcode readers, RF guns, scanner guns etc 5 * 1 Jul 2016 Benches and tables 15 * 1 Jul 2016 Bin and tray washers 12 * 1 Jul 2016 Bin lifters and tippers 15 * 1 Jul 2016 Bins: Plastic 5 * 1 Jul 2016 Stainless steel 15 * 1 Jul 2016 Boot washers 10 * 1 Jul 2016 Cages, stillages and trolleys (stainless steel) 15 * 1 Jul 2016 Chillers 15 * 1 Jul 2016 Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) 10 * 1 Jul 2016 Die sets 15 * 1 Jul 2016 Flake ice machines 10 * 1 Jul 2016 Freezers (including blast freezers, crust freezers etc) 15 * 1 Jul 2016 Hoppers 12 * 1 Jul 2016 Piping, pipelines and pipework (stainless steel) 20 * 1 Jul 2016 Platforms and gantries 15 * 1 Jul 2016 Racking and shelving 10 * 1 Jul 2016 Tray stackers/destackers 10 * 1 Jul 2016 Waste water management and treatment systems 20 * 1 Jul 2016 Post-production and packaging assets: Carton tapers 5 * 1 Jul 2016 Clipping/tying/stringing machines (including tie clipping machines) 10 * 1 Jul 2016 Dicing and shredding assets 15 * 1 Jul 2016 Packaging machines generally (bagging machines, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines Pasteurisers 15 * 1 Jul 2016 Rods and smoke sticks 12 * 1 Jul 2016 Shrink dip tanks and shrink tunnels 10 * 1 Jul 2016 Slicers and slicing line assets 17 * 1 Jul 2016 Smokehouses 20 * 1 Jul 2016 Thermoformers 15 * 1 Jul 2016 Production assets generally for bacon, ham, meat emulsion products, smallgoods etc (including band saws, cookers, cutters, deboning machines, dicing machines, emulsifiers, filling machines, grinding machines, guillotines, injecting machines, massaging machines, meat pumps, microwave cooking tunnels, mixing machines, netting machines, pump grinders, sausage linkers, shredders, tumbling machines etc) 12 * 1 Jul 2016 Raw material preparation and receiving assets: Brine/pickle preparation system assets 15 * 1 Jul 2016 Carton lifters and pallet lifters 10 * 1 Jul 2016 Carton shredding/stripping machines 10 * 1 Jul 2016 Curing machines 17 * 1 Jul 2016 Decartoning machines 10 * 1 Jul 2016 Floor scales (platform scales) 10 * 1 Jul 2016 Thawing assets (including defrosters, tempering systems and thawers) 15 * 1 Jul 2016 Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) - see Table B Dairy product manufacturing (11310 to 11330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary and support assets: Air compression assets - see Table B Air compression assets Ammonia gas detectors 12 * 1 Jul 2018 Automated guided vehicles (AGVs) 12 * 1 Jul 2017 Bag and cardboard compactors 15 * 1 Jul 2017 Benches and tables 15 * 1 Jul 2016 Bin and drum tippers 15 * 1 Jul 2018 Bins generally: Plastic 8 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Boilers - see Table B Boilers Boot washers 10 * 1 Jul 2016 Cages (including cardboard cages and pallet cages) 10 * 1 Jul 2016 Chemical and flammable storage cabinets 10 * 1 Jul 2016 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2016 Contaminant detectors (including magnets, metal detectors and x-ray units) 10 * 1 Jul 2017 Control systems - see Table B Control systems and control system assets Conveyors 15 * 1 Jul 2016 Cooling assets: Chillers 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Crate handling assets (including lifters, stackers and de-stackers, turners etc) 12 * 1 Jul 2016 Dehumidifiers 15 * 1 Jul 2017 Dock levellers 15 * 1 Jul 2016 Dosing systems 15 * 1 Jul 2016 Dust extractors and collectors 20 * 1 Jul 2017 Fire control and alarm assets - see Table B Fire control and alarm assets Floor scrubbers and polishers 10 * 1 Jul 2016 Foamers 10 * 1 Jul 2016 Infeed water treatment assets (excluding water storage tanks) 15 * 1 Jul 2017 Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 10 * 1 Jul 2016 Laboratory equipment: Generally (excluding penetrometers) - see Table B Laboratory assets used in quality control, sample checking etc Penetrometers 13 * 1 Jul 2018 Lifting and handling assets: Forklifts - see Table B Forklifts Hoists 10 * 1 Jul 2016 Lifters (including small bin, box, drum, roll and vacuum lifters) 10 * 1 Jul 2017 Pallet jacks and pallet trucks 10 * 1 Jul 2016 Scissor lifts 15 * 1 Jul 2016 Milk tankers (incorporating tank and trailer) 15 *# 1 Jul 2017 Piping, pipelines and pipework 20 * 1 Jul 2016 Power transformers 40 * 1 Jul 2017 Pumps: Chemical pumps 10 * 1 Jul 2017 Product pumps 12 * 1 Jul 2017 Vacuum pumps 12 * 1 Jul 2017 Water pumps 15 * 1 Jul 2017 Racking 15 * 1 Jul 2016 Refrigeration assets - see Table B Refrigeration assets Resin beads for milk and protein processing and water filtration 5 * 1 Jul 2016 Scales 10 * 1 Jul 2016 Shelving 12 * 1 Jul 2016 Silos 20 * 1 Jul 2016 Steelwork structures (including ladders, platforms and walkways) 20 * 1 Jul 2016 Tanks: Chemical storage tanks 15 * 1 Jul 2016 Water storage tanks 20 * 1 Jul 2016 Trolleys 10 * 1 Jul 2016 Valves 15 * 1 Jul 2016 Washers (including bottle and crate washers) 15 * 1 Jul 2016 Waste water treatment assets 20 * 1 Jul 2016 Water filtration system assets (excluding resin beads) 15 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2016 Assets commonly used for product manufacturing and processing: Feeders (including loss-in-weight feeders and volumetric feeders) 10 * 1 Jul 2017 Heat exchangers 15 * 1 Jul 2016 Heaters (including air heaters and concentrate heaters) 20 * 1 Jul 2017 Homogenisers 15 * 1 Jul 2016 Hoppers 15 * 1 Jul 2017 In-line moisture meters and moisture controllers 10 * 1 Jul 2017 Membrane filtration system assets 15 * 1 Jul 2016 Mixers and blenders 15 * 1 Jul 2016 Pasteurisers and thermalisers 15 * 1 Jul 2017 Separators, decanters, clarifiers and bactofuges 15 * 1 Jul 2017 Standardisers 15 * 1 Jul 2016 Tanks (including storage, mixing, process and balance tanks) 20 * 1 Jul 2016 UHT aseptic processing system assets 15 * 1 Jul 2016 Valve matrixes 15 * 1 Jul 2016 Assets for butter manufacturing: Butter churns (including continuous buttermakers and butter reworkers) 20 * 1 Jul 2018 Butter melters 25 * 1 Jul 2018 Crystallisers 20 * 1 Jul 2018 In-line titrators 10 * 1 Jul 2018 Salt crushers 20 * 1 Jul 2018 Assets for cheese manufacturing: Blockformers 15 * 1 Jul 2017 Cheese cutting machines (including cutters, grinders, shredders and slicers) 15 * 1 Jul 2017 Cheese washers 15 * 1 Jul 2017 Continuous cheese making machines 15 * 1 Jul 2017 Cooker stretchers 15 * 1 Jul 2017 Extruders 15 * 1 Jul 2017 Moulding machines 15 * 1 Jul 2017 Moulds: Plastic 10 * 1 Jul 2017 Stainless steel 15 * 1 Jul 2017 Presses 20 * 1 Jul 2017 Vats: Cheese making vats 20 * 1 Jul 2017 Culture vats 15 * 1 Jul 2017 Assets for dairy powder manufacturing: 1 Jul 2017 Blowers 15 * 1 Jul 2017 Crystallisers 20 * 1 Jul 2017 Dryers (including fluid bed and spray) 20 * 1 Jul 2017 Evaporators (including circulation/vacuum chamber and falling film) 20 * 1 Jul 2017 Powder bins 20 * 1 Jul 2017 Sifters 15 * 1 Jul 2017 Assets for ice cream manufacturing: Blenders and mixers: Bench mounted planetary mixers 15 * 1 Jul 2018 Hand-held stick blenders 5 * 1 Jul 2018 Enrobers (including dippers) 15 * 1 Jul 2018 Extruders and extrusion line stick inserters 15 * 1 Jul 2018 Freezing assets: Blast freezers and freezer tunnels/hardening tunnels (excluding cabinet style self-contained blast freezers) 15 * 1 Jul 2018 Cabinet style self-contained blast freezers 10 * 1 Jul 2018 Ice cream churners/freezers 15 * 1 Jul 2018 Moulding machines, moulds and moulding line stick inserters 15 * 1 Jul 2018 Ovens 15 * 1 Jul 2018 Portable batch pasteurisers 12 * 1 Jul 2018 Slush machines 10 * 1 Jul 2018 Assets for yoghurt manufacturing: 1 Jul 2017 Aerators 15 * 1 Jul 2017 Fruit dosing system assets 15 * 1 Jul 2017 Fermentation tanks 20 * 1 Jul 2017 Incubation room assets: Fans 4 * 1 Jul 2017 Heaters 8 * 1 Jul 2017 Insulated sandwich panels 20 * 1 Jul 2017 Packaging assets: Bottle and lid unscramblers 15 * 1 Jul 2018 Butter patting machines 20 * 1 Jul 2018 Cartoning assets (including carton and case erecting, packing and closing machines, and carton and box sealers/tapers) 15 * 1 Jul 2018 Checkweighers 10 * 1 Jul 2016 Cheese wrapping machines (including overwrappers and thermoforming machines) 12 * 1 Jul 2017 Debaggers (debagging tables) 20 * 1 Jul 2016 Filling and sealing/capping machines (including various types used in the industry such as bag, bin, bottle, bulk, can, carton, pouch and tub filling and sealing/capping machines; form fill and seal machines; preformed cup filling and sealing machines; seamers and clinchers) 15 * 1 Jul 2018 Flow wrappers (including continuous heat seal wrappers) 15 * 1 Jul 2018 Inkjet and laser label printers 7 * 1 Jul 2016 Palletisers and depalletisers 15 * 1 Jul 2016 Palletising robots 10 * 1 Jul 2016 Product identification labellers (including coding machines and label applicators) 10 * 1 Jul 2016 Shrink tunnels 10 * 1 Jul 2017 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12 * 1 Jul 2016 Fruit and vegetable processing (11400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dried fruit (other than sun-dried) manufacturing assets: Packaging assets: Box sealers (including taping machines) 10 * 1 Jul 2018 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2018 Form fill and seal machines - see Table B Packaging machines Labellers - see Table B Packaging machines Multihead weighers - see Table B Packaging machines Palletisers - see Table B Packaging machines Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Aspirators 20 * 1 Jul 2018 Cappers and destemmers 15 * 1 Jul 2018 Cookers 15 * 1 Jul 2018 Cooling tunnels 15 * 1 Jul 2018 Drying assets (including dehydrators and dryers) 20 * 1 Jul 2018 Mixers 15 * 1 Jul 2018 Pitters 15 * 1 Jul 2018 Riddles (including pre-riddles and rotary sieves) 15 * 1 Jul 2018 Shaker tables 15 * 1 Jul 2018 Sulphur tanks 15 * 1 Jul 2018 Washing assets (including barrel washers, brush washers and ripple washers) 15 * 1 Jul 2018 Product and raw material handling assets: Bins 10 * 1 Jul 2018 Bin tippers 15 * 1 Jul 2018 Conveyors and elevators 15 * 1 Jul 2018 Quality control and inspection assets: Colour sorters and laser scanners 10 * 1 Jul 2018 Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines Testing equipment 15 * 1 Jul 2018 Support assets: Cool rooms - see Table B Refrigeration assets Weighers 20 * 1 Jul 2018 Fruit juice and fruit juice drink manufacturing assets: Evaporators (used in concentrate manufacture) 20 * 1 Jul 2010 Extraction assets: Break tanks 20 * 1 Jul 2010 Centrifugal decanters 15 * 1 Jul 2010 Crushing and milling assets (including hammer mills) 15 * 1 Jul 2010 Extractors (including presses and reamers) 20 * 1 Jul 2010 Filters (including membrane, pressure and vacuum filters) 20 * 1 Jul 2010 Finishers 20 * 1 Jul 2010 Fruit sizing assets (including sizing belts/heads and sorting tables) 10 * 1 Jul 2010 Pulp and rind mincers 20 * 1 Jul 2010 Pulper-finishers 15 * 1 Jul 2010 Roller/spreaders 20 * 1 Jul 2010 Tomato choppers 15 * 1 Jul 2010 Washers (including brush washers, flume tanks and pre-clean water hoppers) 15 * 1 Jul 2010 Filling and sealing assets: Bottle inverters 20 * 1 Jul 2010 Cap sorters 10 * 1 Jul 2010 Capping machines 15 * 1 Jul 2010 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2010 Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels) 15 * 1 Jul 2010 Filling machines (including aseptic fillers, bag in box fillers, cup fillers, gable top carton fillers and plastic bottle fillers) 20 * 1 Jul 2010 Handling assets: Bottle rinsing machines 20 * 1 Jul 2010 Bottle unscramblers 15 * 1 Jul 2010 Depalletisers 20 * 1 Jul 2010 Palletisers 20 * 1 Jul 2010 Stretch wrappers (pallet wrappers) 15 * 1 Jul 2010 Inspection assets: Checkweighers 10 * 1 Jul 2010 Vacuum seal testers 10 * 1 Jul 2010 Vision inspection assets (including cap inspection/rejection systems and label inspection machines) 6 * 1 Jul 2010 Packing assets: Cartoning assets (including carton and case erectors, carton sealers, case packers and overpackers) 15 * 1 Jul 2010 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2010 Hot melt adhesive (spot glue) applicators 10 * 1 Jul 2010 Label applicators 7 * 1 Jul 2010 Labellers 10 * 1 Jul 2010 Multipack machines 10 * 1 Jul 2010 Shrink sleeve applicators 15 * 1 Jul 2010 Shrinkwrappers 15 * 1 Jul 2010 Straw applicators 20 * 1 Jul 2010 Support assets: Air compressors and receivers 20 * 1 Jul 2010 Bins, cages and hoppers 20 * 1 Jul 2010 Boilers 20 * 1 Jul 2010 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2010 Control system assets (excluding personal computers but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2010 Conveyors (including augers, belt conveyors and bucket elevators) 15 * 1 Jul 2010 Fruit concentrate drum tippers 15 * 1 Jul 2010 Laboratory equipment: Electronic (including high performance liquid chromatography or HPLC machines, refractometers, spectrometry machines and titrimetric analysers) 7 * 1 Jul 2010 Non-electronic 10 * 1 Jul 2010 Pasteurisation assets: Pasteurisers (including heat exchangers) 15 * 1 Jul 2010 Tunnel pasteurisers 10 * 1 Jul 2010 Pipes 25 * 1 Jul 2010 Pumps: Cavity pumps 10 * 1 Jul 2010 Others (including centrifugal pumps) 15 * 1 Jul 2010 Refrigeration assets (including compressors, cooling towers, condensers and pumps) 15 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Water treatment filters: Carbon filters 15 * 1 Jul 2010 Membrane filters generally (including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters) 7 * 1 Jul 2010 UF membrane filters 5 * 1 Jul 2010 Weighbridges 20 * 1 Jul 2010 Tanks: Blending and mixing tanks 25 * 1 Jul 2010 Debittering tanks 30 * 1 Jul 2010 Storage tanks: Generally 30 * 1 Jul 2010 Jacketed 20 * 1 Jul 2010 Refrigerated 20 * 1 Jul 2010 Waste water storage/treatment tanks 20 * 1 Jul 2010 Jam, pickles and sauces manufacturing assets: Filling and sealing assets: Bottle rinsing machines 10 * 1 Jul 2018 Capping machines 15 * 1 Jul 2018 Denesters 10 * 1 Jul 2018 Filling machines (including aseptic, bucket and portion control) 15 * 1 Jul 2018 Jar de-palletisers 15 * 1 Jul 2018 Lid descramblers, cap sorters and hoppers 15 * 1 Jul 2018 Packaging assets: Carton erecting, packing and closing machines (including cartoners) 12 * 1 Jul 2018 Labellers - see Table B Packaging machines Palletisers 10 * 1 Jul 2018 Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Brush finishers and pulper finishers 15 * 1 Jul 2018 Cookers 10 * 1 Jul 2018 Cooling tunnels (including water cooling tunnels) 15 * 1 Jul 2018 Micro filters 20 * 1 Jul 2018 Pasteurisers 15 * 1 Jul 2018 Pectin mixers 10 * 1 Jul 2018 Pipes and pipelines (including pigging) 15 * 1 Jul 2018 Tanks and vats (including blending, holding and mixing tanks) 15 * 1 Jul 2018 Quality control and inspection assets: Metal detectors and camera vision scanners 10 * 1 Jul 2018 Support assets: Accumulation tables and turntables 15 * 1 Jul 2018 Air compression assets (including air compressors, air dryers and air receivers) 10 * 1 Jul 2018 Boilers - see Table B Boilers Conveyors 15 * 1 Jul 2018 Exhaust systems 10 * 1 Jul 2018 Heat exchangers 10 * 1 Jul 2018 Pumps (including cavity, diaphragm and lobe) 15 * 1 Jul 2018 Preserved fruit and vegetable manufacturing assets: Filling and sealing assets: Canning assets (including can loaders, closers and seamers) 10 * 1 Jul 2018 Capping machines: Cappers 10 * 1 Jul 2018 Induction sealers 5 * 1 Jul 2018 Filling machines (including aseptic, bag in box, cup, direct and piston) 10 * 1 Jul 2018 Packaging assets: Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2018 Labellers 10 * 1 Jul 2018 Palletisers and depalletisers - see Table B Packaging machines Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines Processing assets: Blanchers and paste finishers (including bean and spaghetti) 12 * 1 Jul 2018 Concentrates and syrup assets (including centrifuges, decanters and syrupers) 15 * 1 Jul 2018 Cookers: Rotary atmospheric sterilisers 20 * 1 Jul 2018 Rotary pressure sterilisers 10 * 1 Jul 2018 Static retorts 15 * 1 Jul 2018 Crushing mills 30 * 1 Jul 2018 Graders 15 * 1 Jul 2018 Peelers: Chemical (including caustic) 10 * 1 Jul 2018 Mechanical (including ginacas and magnesium scrubbers) 5 * 1 Jul 2018 Pitters and repitters 20 * 1 Jul 2018 Slicers and resizers 15 * 1 Jul 2018 Tanks and vats (including blending, holding and mixing tanks) 15 * 1 Jul 2018 Quality control and inspection assets: Colour sorters 10 * 1 Jul 2018 Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines Support assets: Bin tippers 20 * 1 Jul 2018 Control systems - see Table B Control systems and control system assets Conveyors and elevators 15 * 1 Jul 2018 Filtration systems 15 * 1 Jul 2018 Pasteurisers (including heat exchangers) 10 * 1 Jul 2018 Pumps 10 * 1 Jul 2018 Oil and fat manufacturing (11500) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean): Preparatory and extraction assets: Preparatory and mechanical extraction assets: Breaking assets (including dehullers and crackers) 20 * 1 Jul 2012 Cookers (including conditioners and preheaters) 25 * 1 Jul 2012 Extruders (including screw presses) 20 * 1 Jul 2012 Milling and grinding assets (including flakers, hammer mills and roller mills) 20 * 1 Jul 2012 Pumps 8 * 1 Jul 2012 Vibratory screens 15 * 1 Jul 2012 Solvent extraction system assets: Distillation system assets (incorporating distillation columns, steam economisers, condensers, evaporators and oil strippers) 30 * 1 Jul 2012 Meal and cake processing assets (incorporating desolventisers, toasters, drying and cooling assets) 30 * 1 Jul 2012 Mineral oil recovery system assets (incorporating heat exchangers, mineral oil scrubbers and oil strippers) 30 * 1 Jul 2012 Solvent extractors (including hoppers and conveyors) 30 * 1 Jul 2012 Solvent water separation system assets (incorporating condensers, solvent water separators, steam ejectors and solvent receivers) 30 * 1 Jul 2012 Margarine and shortening processing assets: Pasteurisers 15 * 1 Jul 2012 Pin rotor machines (including plasticators and complectors) 25 * 1 Jul 2012 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2012 Scraped surface heat exchangers (including perfectors and crystallisers) 25 * 1 Jul 2012 Measuring and monitoring assets: Belt weighers 15 * 1 Jul 2012 Flow meters 10 * 1 Jul 2012 Laboratory assets: Colorimeters 10 * 1 Jul 2012 Furnace ovens 15 * 1 Jul 2012 Gas chromatograph analysers 10 * 1 Jul 2012 Moisture and protein analysers, electronic (including near infrared analysers) 10 * 1 Jul 2012 Spectrophotometers 15 * 1 Jul 2012 Vacuum separators 10 * 1 Jul 2012 Seed samplers, hydraulic driven 10 * 1 Jul 2012 Support assets: Centrifuges, decanters and separators 20 * 1 Jul 2012 Cooling towers (including packaged type) 20 * 1 Jul 2012 Deodorisers 30 * 1 Jul 2012 Drying assets (including vacuum dryers) 20 * 1 Jul 2012 Emission control assets: Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20 * 1 Jul 2012 Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20 * 1 Jul 2012 Filtration assets: Plate and frame presses and polished filters 30 * 1 Jul 2012 Pressure leaf filters 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Pipes and pipelines 25 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Stacks (steel flues) 20 * 1 Jul 2012 Tanks and vessels: Bulk oil storage tanks 30 * 1 Jul 2012 Other: Steel 20 * 1 Jul 2012 Stainless steel 30 * 1 Jul 2012 Linseed or flaxseed and other edible, non-modified, refined or solvent extracted oil processing assets (including chai, hemp, acacia and excluding olive oil): Preparatory and extraction assets: Cleaning and pre-cleaning assets (including seed cleaners and vibratory screens) 15 * 1 Jul 2017 Cookers 15 * 1 Jul 2017 Crushing and breaking assets (including grinders, flaking machines and seed crackers) 20 * 1 Jul 2017 Extruders (including expellers and screw presses) 15 * 1 Jul 2017 Filtration assets (including plate and frame presses and pressure leaf filters) 15 * 1 Jul 2017 Pipes and pipelines 20 * 1 Jul 2017 Tanks and vats 15 * 1 Jul 2017 Olive oil processing assets 15 * 1 Jul 2008 Packaging assets: Bag sewers - see Table B Packaging machines Capping machines 15 * 1 Jul 2012 Cartoning assets (including carton and case erecting, packing and closing machines) 15 * 1 Jul 2017 Coding machines 10 * 1 Jul 2012 Filling machines 20 * 1 Jul 2017 Labellers 10 * 1 Jul 2017 Palletisers and depalletisers 20 * 1 Jul 2012 Platform scales - see Table B Platform scales Robots (pick and place packaging machines) 10 * 1 Jul 2012 Wrapping machines (including shrink and stretch wrappers) 15 * 1 Jul 2012 Quality control assets (including metal detectors and magnets) 10 * 1 Jul 2012 Receiving and storage assets: Bins and containers 20 * 1 Jul 2017 Silos: Conditioning/sealed 20 * 1 Jul 2017 Meal 20 * 1 Jul 2012 Seed 30 * 1 Jul 2012 Underground seed storage assets (including concrete dump pits) 40 * 1 Jul 2012 Seed and product handling assets: Augers, conveyors, elevators and hoppers 15 * 1 Jul 2017 Support assets: Control systems (excluding personal computers) - see Table B Control systems and control system assets Cool rooms - see Table B Refrigeration assets Forklifts - see Table B Forklifts Generators - see Table B Power supply assets Weighbridges - see Table B Weighbridges Grain mill product manufacturing (11610) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Flour milling assets: Grain cleaning, milling and refining assets: Extraction and evaporation assets: Blowers, fans and evaporative coolers 15 * 1 Jul 2017 Control systems (dust collectors) - see Table B Control systems and control system assets Cyclones and dust collectors 20 * 1 Jul 2017 Grain screen cleaners 12 * 1 Jul 2017 Gravity tables or separators 20 * 1 Jul 2017 Hammer mills 15 * 1 Jul 2017 Horizontal scourers 13 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Intensive dampeners 20 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Purifiers 20 * 1 Jul 2017 Roller mills 20 * 1 Jul 2017 Rotary sieves 12 * 1 Jul 2017 Packaging assets: Bag sewers - see Table B packaging machines Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2017 Hoists 15 * 1 Jul 2017 Inspection equipment (including check weighers, metal detectors, counting machines etc) - see Table B Packaging machines Label applicators 10 * 1 Jul 2017 Multihead and singlehead weighers - see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Vertical form fill and seal/volumetric fillers (including valve bag fillers) 15 * 1 Jul 2017 Weighers 25 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers) - see Table B Packaging machines Product and raw material handling and receiving assets: Conveyors (including belt, chain, drag, screw) 15 * 1 Jul 2017 Elevators 20 * 1 Jul 2017 Silos: Concrete 50 * 1 Jan 2004 Conditioning/sealed 20 * 1 Jul 2017 Flexible 10 * 1 Jul 2017 Galvanised 30 * 1 Jan 2004 Steel 40 * 1 Jan 2004 Weighbridges - see Table B Weighbridges Quality control assets: Laboratory testing equipment (including near infrared analysers) 10 * 1 Jul 2017 Test kitchen assets (including dough makers, breadmakers, ovens, provers) 10 * 1 Jul 2017 Test mills 25 * 1 Jul 2017 Malt manufacturing assets: Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners) 15 * 1 Jul 2008 Barley and malt handling assets: Augers, conveyors and elevators 15 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Germination assets: Above/below floor cleaning systems 15 * 1 Jul 2008 Aeration blowers 15 * 1 Jul 2008 Carbon dioxide (CO 2 ) extraction units 15 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Kiln assets: Fans 15 * 1 Jul 2008 Gas burners 15 * 1 Jul 2008 Heat exchanger systems 20 * 1 Jul 2008 Heat recovery systems 20 * 1 Jul 2008 Kilns: Concrete 40 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Loaders/unloaders/turners 15 * 1 Jul 2008 Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) 15 * 1 Jul 2008 Steeping assets: Above floor/below floor cleaning systems 15 * 1 Jul 2008 Slurry tanks 25 * 1 Jul 2008 Steeping vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Rice milling assets: Grain cleaning, milling and refining assets: Colour sorters 10 * 1 Jul 2017 De-stoners (including aspirators) 15 * 1 Jul 2017 Extraction and evaporation assets (including blowers, dust collectors, dryers, fans) 15 * 1 Jul 2017 Flow weighers 20 * 1 Jul 2017 Hullers 15 * 1 Jul 2017 Intake separators 20 * 1 Jul 2017 Length graders 20 * 1 Jul 2017 Paddy cleaners and pre-cleaners 20 * 1 Jul 2017 Paddy separators 15 * 1 Jul 2017 Plan sifters 20 * 1 Jul 2017 Thickness grading assets (including scalpers and rotary screens) 20 * 1 Jul 2017 Whiteners (including abrasive and friction whiteners) 15 * 1 Jul 2017 Packaging assets: Cartoning assets (including bagging machines, bag sealers, carton and case erecting, packing and closing machines) - see Table B Packaging machines Palletisers and depalletisers 15 * 1 Jul 2017 Weighers 20 * 1 Jul 2017 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) - see Table B Packaging machines Product and raw material handling and receiving assets: Augers, conveyors and elevators 15 * 1 Jul 2017 Quality control assets: Inspection equipment (including check weighers and metal detectors) 10 * 1 Jul 2017 Laboratory equipment (including moisture testing machines) 10 * 1 Jul 2017 Magnets 10 * 1 Jul 2017 Support assets: Air compressors - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Fumigation systems 15 * 1 Jul 2017 Cereal and pasta product manufacturing (11620) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ancillary assets: Bin washers 15 * 1 Jul 2008 Blowers and fans: Generally 25 * 1 Jul 2008 Used in materials handling 15 * 1 Jul 2008 Clean-in-place (CIP) systems 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dust collection assets (including cyclones) 20 * 1 Jul 2008 Extrusion die washers 5 * 1 Jul 2008 Racks and shelving 20 * 1 Jul 2008 Scales (electronic scales and load cells) 10 * 1 Jul 2008 Water chillers 20 * 1 Jul 2008 Water filtration and softening assets (including reverse osmosis assets) 15 * 1 Jul 2008 Cereal food manufacturing assets: Baked cereal bar product manufacturing assets - see Table A Bakery product manufacturing (11710 to 11740) Cold formed and nut based cereal bar manufacturing assets: Cooling tunnels 20 * 1 Jul 2008 Enrobers 12 ½ * 1 Jul 2008 Guillotines 15 * 1 Jul 2008 Slab formers (sheeters) 15 * 1 Jul 2008 Slitters 15 * 1 Jul 2008 Spreaders 15 * 1 Jul 2008 Syrup cookers and kettles (including fire cookers) 15 * 1 Jul 2008 Tempering machines 15 * 1 Jul 2008 General cereal food processing assets: Blenders and mixers (including drum mixers, paddle blenders/mixers and ribbon blenders/mixers) 15 * 1 Jul 2008 Ovens (electric and gas-fired) 20 * 1 Jul 2008 Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed cereal manufacturing assets): Coating assets (including coating applicators and drum coaters) 15 * 1 Jul 2008 Cookers 15 * 1 Jul 2008 Delumpers (lump breakers) 10 * 1 Jul 2008 Dryers: Flite dryers 30 * 1 Jul 2008 Fluid bed dryers 20 * 1 Jul 2008 Others (including belt and coating dryers) 15 * 1 Jul 2008 Extruders 20 * 1 Jul 2008 Feeders (including loss-in-weight and screwtype feeders) 10 * 1 Jul 2008 Milling machines (including flaking mills, pellet mills and shredding mills) 20 * 1 Jul 2008 Steam preconditioners 10 * 1 Jul 2008 Packaging assets (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc) 12 * 1 Jul 2008 Pasta manufacturing assets: Blenders and mixers 15 * 1 Jul 2008 Cooling assets (including chillers and coolers) 10 * 1 Jul 2008 Dryers 15 * 1 Jul 2008 Extrusion dies 2 * 1 Jul 2008 Fill preparation assets: Cookers/kettles 15 * 1 Jul 2008 Mincers 15 * 1 Jul 2008 Long goods/short goods pasta making assets (including blanchers/cookers, formers, gnocchi making machines, laminators, presses, ravioli making machines, sheeters etc) 12 ½ * 1 Jul 2008 Pasteurisers 15 * 1 Jul 2008 Product and raw material receiving and handling assets: Aspirators 20 * 1 Jul 2008 Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc): Mild and stainless steel 15 * 1 Jul 2008 Others (including plastic and fibreglass) 10 * 1 Jul 2008 Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders) 15 * 1 Jul 2008 Conveyors (including belt, bucket, roller and screw conveyors) 15 * 1 Jul 2008 Silos: Steel 30 * 1 Jul 2008 Used for flour (semolina) 25 * 1 Jul 2008 Storage tanks (including jacketed tanks) 20 * 1 Jul 2008 Tipping stations (tote bin dumpers) 15 * 1 Jul 2008 Quality control assets: Metal detectors 10 * 1 Jul 2008 X-ray detectors 5 * 1 Jul 2008 Bakery product manufacturing (11710 to 11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray units, pan cleaners, and topping applicators) 15 * 1 Jan 2002 Automatic pan storage units 20 * 1 Jan 2002 Automatic product handling assets (including basket loaders and basket stackers) 15 * 1 Jan 2002 Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) 20 * 1 Jan 2002 Conveyors: Generally 15 * 1 Jan 2002 Infloor 12 * 1 Jan 2002 Cooling and refrigeration assets: Cooling tunnels, tray and vacuum coolers 20 * 1 Jan 2002 Freezers (including blast freezer, plate freezer) 15 * 1 Jan 2002 Spiral coolers, spiral freezers 10 * 1 Jan 2002 Final provers (mechanical type) 15 * 1 Jan 2002 Final provers (rack type) 8 * 1 Jan 2002 Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weighers, extruders, final moulder/panners, first/intermediate provers, gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow handers, sheeters and stampers) 12 ½ * 1 Jan 2002 Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) 15 * 1 Jan 2002 Ovens: Rack ovens 8 * 1 Jan 2002 Tray type ovens (including swing tray) 20 * 1 Jan 2002 Tunnel ovens: Generally 20 * 1 Jan 2002 Lidding systems 10 * 1 Jan 2002 Packaging assets (including accumulators, bag closers, bread baggers, box and carton making machines, finished product check weighers, flow wrappers, metal detectors, robotic pick and place assets and shrink wrappers) 10 * 1 Jan 2002 Proof and bake systems: Spiral oven 15 * 1 Jan 2002 Spiral prover 10 * 1 Jan 2002 Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) 12 ½ * 1 Jan 2002 Slicers (including bread band slicers, cake slicers and reciprocating blade slicers) 10 * 1 Jan 2002 Storage, feeding and ingredient handling assets: Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002 Flour silos 25 * 1 Jan 2002 Weighers 10 * 1 Jan 2002 Bakery product manufacturing (non-factory based) (11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Retail bread, biscuit, cake and pastry baking assets: Bread slicers 7 * 1 Jan 2002 Bun dividers/rounders 8 * 1 Jan 2002 Fixed bowl spiral mixers 7 * 1 Jan 2002 Hydraulic dough dividers 7 * 1 Jan 2002 Moulders 8 * 1 Jan 2002 Ovens (convection) 8 * 1 Jan 2002 Ovens (multi-decked, rotating rack or static rack, rotating deck) 10 * 1 Jan 2002 Planetary mixers 7 * 1 Jan 2002 Provers/prover retarders 6 * 1 Jan 2002 Semi-automated baguette, bread and bread roll making assets 12 * 1 Jan 2002 Semi-automated doughnut making assets 8 * 1 Jan 2002 Sugar manufacturing (11810) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sugar milling assets: Cane delivery assets: Cane bin assets: Rail bins 20 * 1 Jul 2011 Rail bin automatic coupling/de-coupling devices 12 * 1 Jul 2011 Road bins 12 * 1 Jul 2011 Rail assets (excluding cane bin assets) - see Table A Rail freight and passenger transport services (47100 to 47200) Receival station assets: Cane levellers 20 * 1 Jul 2011 Cane receival hoppers 25 * 1 Jul 2011 Tipplers 25 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Cane juice extraction assets: Cane shredding machines (incorporating drives) 30 * 1 Jul 2011 Crushing mills (incorporating drives) 30 * 1 Jul 2011 Rotary juice screens 15 * 1 Jul 2011 Cane juice filtration and clarification assets: Clarifiers 25 * 1 Jul 2011 Flash tanks 20 * 1 Jul 2011 Juice heaters 20 * 1 Jul 2011 Lime and mud storage bins 25 * 1 Jul 2011 Lime slakers 20 * 1 Jul 2011 Mud mixers/minglers 20 * 1 Jul 2011 Rotary vacuum mud filters 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Crystallisers 20 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Massecuite re-heaters 20 * 1 Jul 2011 Seed vessels 20 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Molasses storage assets: Coolers 15 * 1 Jul 2011 Dams (earthworks only) 40 * 1 Jul 2011 Dam bladders and covers 12 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Power generation assets: Ash filters (including rotary and horizontal belt vacuum filters) 15 * 1 Jul 2011 Bagasse handling assets: Bagacillo collection systems 15 * 1 Jul 2011 Bagasse bins (incorporating stacking and reclaim systems) 30 * 1 Jul 2011 Other power generation assets - see Table A Electricity supply (26110 to 26400) Sugar drying and storage assets: Hoppers (weigh and feed) 25 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar storage bins and silos 30 * 1 Jul 2011 Vibratory screens 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Programmable logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures) 20 * 1 Jul 2011 Conveyor belt weighers 15 * 1 Jul 2011 Dust collectors (including ducting, but excluding bagacillo collection systems) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Laboratory assets: Cutter grinders 15 * 1 Jul 2011 Moisture determination ovens 10 * 1 Jul 2011 Polarimeters 10 * 1 Jul 2011 Rotary juice samplers 15 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Wet disintegrators 15 * 1 Jul 2011 Overhead cranes - see Table B Cranes Piping and valves: Piping: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Tanks (excluding molasses storage tanks): Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Water treatment and cooling assets: Clarifiers 25 * 1 Jul 2011 Cooling and effluent ponds 40 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Ion exchange systems 15 * 1 Jul 2011 Sugar refining assets: Affination assets: Centrifugals 25 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Melter liquor screens 15 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Clarification and de-colourising assets: Carbon regeneration kilns 15 * 1 Jul 2011 Clarifiers 25 * 1 Jul 2011 Deep bed filters 30 * 1 Jul 2011 De-colourising columns: Carbon based 30 * 1 Jul 2011 Resin based 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15 * 1 Jul 2011 Bottling assets: Bottle capping, filling and unscrambling machines 15 * 1 Jul 2011 Syrup and treacle filter presses 15 * 1 Jul 2011 UV disinfectors 15 * 1 Jul 2011 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2011 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2011 Inspection equipment (including check weighers, metal detectors, counting machines) 10 * 1 Jul 2011 Multihead and singlehead weighers 15 * 1 Jul 2011 Palletisers and de-palletisers 15 * 1 Jul 2011 Product identification labellers (including decorating, applicator and coding machines) 10 * 1 Jul 2011 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 15 * 1 Jul 2011 Sugar receival, drying, screening, and storage assets: Bins, hoppers and silos 30 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar throwers 15 * 1 Jul 2011 Vibratory screens (including graders and scalpers) 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Boilers (packaged type only) 20 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Program logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures): Packaging conveyors 15 * 1 Jul 2011 Other conveyors 20 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Dust collectors (including ducting) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Pipes and valves: Pipes: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Refractometers 10 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Tanks: Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Confectionery manufacturing (11820) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chocolate making assets: Conches 20 * 1 Jul 2016 Pre-refiners 12 * 1 Jul 2016 Refiners 10 * 1 Jul 2016 Tempering machines 15 * 1 Jul 2016 Enrobers (chocolate, coconut etc) 15 * 1 Jul 2016 Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc) 15 * 1 Jul 2016 Jelly and sugar lolly making assets: Cleaners (brush and laser) 10 * 1 Jul 2016 Coating and dusting machines 15 * 1 Jul 2016 Depositors (including nozzle plates, pistons and pumps) 12 * 1 Jul 2016 Mouldboards and trays 7 * 1 Jul 2016 Oiling machines 15 * 1 Jul 2016 Starch conditioners 10 * 1 Jul 2016 Starch moguls 10 * 1 Jul 2016 Packaging assets: Bagging machines (including flow wrappers, form fill seal machines, shaped foil wrappers, stick/bunch/sleeve wrappers etc) 15 * 1 Jul 2016 Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) 12 * 1 Jul 2016 Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) 8 * 1 Jul 2016 Multihead and singlehead weighers 10 * 1 Jul 2016 Panning assets: Belt panners 15 * 1 Jul 2016 Coating and polishing panners 20 * 1 Jul 2016 Sugar panners 12 * 1 Jul 2016 Support assets: Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) 15 * 1 Jul 2016 Cooling tunnels 17 * 1 Jul 2016 Cutters and guillotines 12 * 1 Jul 2016 Moulds 4 * 1 Jul 2016 Tanks and vats (chocolate, egg, syrup etc) 14 * 1 Jul 2016 Prepared animal and bird feed manufacturing (11920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pet food manufacturing assets: Dry process assets: Batching systems 15 * 1 Jul 2013 Blowing systems 15 * 1 Jul 2013 Coating assets (including oil, tumble and vacuum coaters) 10 * 1 Jul 2013 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2013 Cooling systems (including fans and cyclones) 10 * 1 Jul 2013 Dehumidifying systems (including silo munters) 10 * 1 Jul 2013 Dosing systems (including liquid) 10 * 1 Jul 2013 Dryers 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Hammer mills 15 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Ovens (including horizontal, tunnel and vertical) 15 * 1 Jul 2013 Pre-conditioners 10 * 1 Jul 2013 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2013 Can and tray labelling assets 10 * 1 Jul 2013 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2013 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2013 Multihead and singlehead weighers 10 * 1 Jul 2013 Palletisers and depalletisers 15 * 1 Jul 2013 Robotic lid, tray and sealing assets 10 * 1 Jul 2013 Robotic pick and place assets 10 * 1 Jul 2013 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2013 Raw material receiving, storage and handling assets: Chutes 15 * 1 Jul 2013 Conveyors (including belt, chain, drag, screw and walking beam conveyors) 15 * 1 Jul 2013 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2013 Hoppers (including batch and weigh hoppers) 15 * 1 Jul 2013 Receival assets 15 * 1 Jul 2013 Screw and weigh belt feeders 10 * 1 Jul 2013 Silos 20 * 1 Jul 2013 Storage bins 20 * 1 Jul 2013 Tanks (including holding, liquid storage and water) 20 * 1 Jul 2013 Support assets: Access platforms 20 * 1 Jul 2013 Air compressors and receivers 10 * 1 Jul 2013 Bins (including tippers and raw material bins) 15 * 1 Jul 2013 Boilers 20 * 1 Jul 2013 Cleaning systems (including vacuum) 15 * 1 Jul 2013 Contra shears and drum filters 10 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2013 Effluent pumps 10 * 1 Jul 2013 Effluent screens and filters 10 * 1 Jul 2013 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2013 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2013 Laboratory and analysing assets (including probes and samplers) 10 * 1 Jul 2013 Pumps (including liquid feed) 10 * 1 Jul 2013 Racking 20 * 1 Jul 2013 Safety systems 20 * 1 Jul 2013 Waste water ponds 25 * 1 Jul 2013 Waste water treatment assets 20 * 1 Jul 2013 Weighing assets (including weigh cells, heads and hoppers) 10 * 1 Jul 2013 Wet process assets: Air purification and recycling systems 10 * 1 Jul 2013 Basket tippers 10 * 1 Jul 2013 Blending, dicing and mincing assets 10 * 1 Jul 2013 Blowers 15 * 1 Jul 2013 Canning and tray assets (including closers and fillers) 10 * 1 Jul 2013 Chillers 15 * 1 Jul 2013 Cool rooms 15 * 1 Jul 2013 Cooling towers 15 * 1 Jul 2013 Cutting assets (including knife and blade assemblies) 10 * 1 Jul 2013 Dewatering assets 10 * 1 Jul 2013 Drying assets 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Freezers 15 * 1 Jul 2013 Frozen block warmers 10 * 1 Jul 2013 Gravy make-up stations 15 * 1 Jul 2013 Grinders 10 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mix slides and chutes 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Pallet lifters and hoists 10 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Retort cooking vessels 15 * 1 Jul 2013 Retort trays 15 * 1 Jul 2013 Seal thickness testing assets 10 * 1 Jul 2013 Slicing and shredding assets 10 * 1 Jul 2013 Stacking assets 15 * 1 Jul 2013 Prepared animal and bird feed manufacturing assets generally: Batching, grinding and mixing assets: Bins (including mash, outloading, surge, supply and raw material bins) 30 * 1 Jul 2012 Control systems (including batching systems) 10 * 1 Jul 2012 Dressers 10 * 1 Jul 2012 Drum magnets 10 * 1 Jul 2012 Evaporative coolers 10 * 1 Jul 2012 Grinders 10 * 1 Jul 2012 Hammer and roller mills 15 * 1 Jul 2012 Heating chambers (including coils and heat exchangers) 12 * 1 Jul 2012 Hoppers (including expansion, grinder, weigh and surge hoppers) 25 * 1 Jul 2012 Liquid tanks (including molasses and tallow) 20 * 1 Jul 2012 Load cells 10 * 1 Jul 2012 Mixers (including paddle, premix and ribbon screw) 20 * 1 Jul 2012 Pumps (including heat, molasses and water pumps) 7 * 1 Jul 2012 Rotary valves 15 * 1 Jul 2012 Shears 15 * 1 Jul 2012 Turn heads 20 * 1 Jul 2012 Drying, coating, cooling and addition assets: Coating assets (including oil, tumble and vacuum coaters) 12 * 1 Jul 2012 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2012 Cooling fans and cyclones 10 * 1 Jul 2012 Dryers 15 * 1 Jul 2012 Injection systems (including tallow) 15 * 1 Jul 2012 Meters (including counterflow meters) 10 * 1 Jul 2012 Post pellet addition systems (incorporating mixers) 10 * 1 Jul 2012 Screening and sieving assets 10 * 1 Jul 2012 Vacuum pump and piping 15 * 1 Jul 2012 Liquid feed assets: Augers, conveyors and elevators 7 * 1 Jul 2012 Bladders for molasses ponds 10 * 1 Jul 2012 Bulk bag hangers 10 * 1 Jul 2012 Covers for molasses ponds 10 * 1 Jul 2012 Hoppers 10 * 1 Jul 2012 Liners for tanks 5 * 1 Jul 2012 Micro scales 7 * 1 Jul 2012 Mixers 10 * 1 Jul 2012 Mixing tanks for clay and other products 15 * 1 Jul 2012 Pumps: Acid and urea pumps 3 * 1 Jul 2012 Heat, molasses and water pumps 10 * 1 Jul 2012 Silos (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 Storage tanks (including polyvinylchloride (PVC) and steel construction) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2012 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines) 10 * 1 Jul 2012 Multihead and singlehead weighers 10 * 1 Jul 2012 Palletisers and depalletisers 15 * 1 Jul 2012 Robotic pick and place, lid, tray and sealing assets 10 * 1 Jul 2012 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2012 Pre-conditioning and extrusion assets: Boilers 20 * 1 Jul 2012 Conditioners 10 * 1 Jul 2012 Crumble rollers 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Pellet presses (including air flow and die feeder presses) 15 * 1 Jul 2012 Pellet testers 10 * 1 Jul 2012 Raw material receiving, storage and handling assets: Augers 10 * 1 Jul 2012 Bulkheads 20 * 1 Jul 2012 Chutes, deadboxes and diverters 10 * 1 Jul 2012 Conveyors (including belt, drag, grain and screw conveyors) 15 * 1 Jul 2012 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2012 Grain cleaning and shifting assets (including grain blowers and grain shifters) 15 * 1 Jul 2012 Grain transfer drag chains 15 * 1 Jul 2012 Portable conveying assets (including augers and belt conveyors) 5 * 1 Jul 2012 Receival pits 30 * 1 Jul 2012 Rotary and slide gates 10 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Storage bins 20 * 1 Jul 2012 Salt manufacturing and refining assets - see Table A Basic inorganic chemical manufacturing (18130) Support assets: Air compressors 10 * 1 Jul 2012 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2012 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2012 Feed delivery bins 15 * 1 Jul 2012 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2012 Grain vacuum and silo sampling probes 5 * 1 Jul 2012 Laboratory assets (including grain testing assets) 10 * 1 Jul 2012 Near infrared transmission systems and analysers 7 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Other food product manufacturing n.e.c. (11990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coffee processing assets: Bins and hoppers (including gravity bins and holding bins) 20 * 1 Jul 2012 De-stoners, gravity separators and magnetic separators 20 * 1 Jul 2012 Extraction and evaporation assets (including decanters, evaporators/finishers, flash vessels/stripping columns, pressure vessels/cells, separators/clarifiers, spray driers, strainers and wet scrubbers) 20 * 1 Jul 2012 Grinders 20 * 1 Jul 2012 Material handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2012 Packaging assets: Form fill and seal packaging machines (including flat bottom, flat top and bottom, pillow shape, stand up and vacuum brick pack packaging machines) 12 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 12 * 1 Jul 2012 Multihead weighers 12 * 1 Jul 2012 Process control valves 10 * 1 Jul 2012 Roasters (including cooling trays) 20 * 1 Jul 2012 Sample roasters 15 * 1 Jul 2012 Silos 25 * 1 Jul 2012 Smoke/odour elimination systems (incorporating afterburners, housing and piping) 15 * 1 Jul 2012 Support assets: Air compressors 12 * 1 Jul 2012 Boiler house assets 20 * 1 Jul 2012 Clean-in-place (CIP) systems 15 * 1 Jul 2012 Control system assets (including programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Laboratory assets: Electronic (including analysers and spectrometers) 7 * 1 Jul 2012 Generally 10 * 1 Jul 2012 Pipes 20 * 1 Jul 2012 Pumps 20 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Scales 10 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals): Ancillary and support assets: Air compression assets: Air dryers 10 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Compressors and packaged air compression systems 15 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Clean-in-place (CIP) assets 10 * 1 Jul 2012 Control systems generally 10 * 1 Jul 2012 Conveyors (including auger conveyors, belt conveyors, bucket elevators, flume conveyors roller conveyors, web conveyors etc) 15 * 1 Jul 2012 Dust collection systems 20 * 1 Jul 2012 Fire control assets - use any relevant determination in Table B Frying oil reclaiming and cleansing systems (incorporating filtration equipment, storage tanks and ventilation hoods) 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Holding and storage tanks generally (including water storage tanks) 20 * 1 Jul 2012 Piping and reticulation lines (excluding fire water pipes) 25 * 1 Jul 2012 Pumps (including cavity pumps, centrifugal pumps, lobe pumps etc) 10 * 1 Jul 2012 Refrigeration and freezing assets: Chilled water systems generally (including chillers, condensers and cooling towers) 15 * 1 Jul 2012 Cooling tunnels 20 * 1 Jul 2012 Freezers: Generally (including blast freezers and plate freezers) 15 * 1 Jul 2012 Spiral freezers 10 * 1 Jul 2012 Insulation panels used in cold stores, cool rooms, freezer rooms etc - see Table B Refrigeration assets Uninterruptible power supply (UPS) assets - see Table B Power supply assets Valves 10 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding lagoon and pond covers) 25 * 1 Jul 2012 Blowers 20 * 1 Jul 2012 Clarifiers (including dissolved air floatation equipment and screens) 20 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Lagoons and ponds 40 * 1 Jul 2012 Lagoon and pond covers 12 * 1 Jul 2012 Lagoon and pond liners 20 * 1 Jul 2012 Reverse osmosis system assets 20 * 1 Jul 2012 Sludge dewatering assets (including filters, separators etc) 15 * 1 Jul 2012 Water treatment filters (including carbon filters and membrane filters) 10 * 1 Jul 2012 Frozen appetiser and finger food manufacturing assets: Appetiser forming machines 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixing assets (including meat mincers, meat mincer/blenders, mixer/grinding machines and mixers generally) 15 * 1 Jul 2012 Frozen lasagne manufacturing assets generally (including cookers, cutters, depositors, extruders, lasagne making machines, mixers and sheeters) 15 * 1 Jul 2012 Frozen pasta product manufacturing assets generally - use any relevant determination made for pasta manufacturing assets in Table A Cereal and pasta product manufacturing (11620) Frozen pizza manufacturing assets: Pizza base making assets: Dough mixers 15 * 1 Jul 2012 Ovens 20 * 1 Jul 2012 Pizza base forming and sheeting assets (including chunking units, cutters, extruders, laminators, spiker rollers etc) 15 * 1 Jul 2012 Proofers 15 * 1 Jul 2012 Pizza sauce and topping application assets (including can opening machines, cheese shredding assets, depositors, enrobers, topping applicators and water coating sprayers) 15 * 1 Jul 2012 Pocket pizza making machines 15 * 1 Jul 2012 Frozen potato product manufacturing assets (including french fries/potato chips, potato flake, potato shred and shred product manufacturing assets): Pre-processing assets: Deskinners and peelers: Abrasive/brush peelers 12 * 1 Jul 2012 Steam peelers 10 * 1 Jul 2012 Destoners 20 * 1 Jul 2012 Sizing and sorting assets: Electronic sorters 10 * 1 Jul 2012 Mechanical sizers (including roller sizers and screen shaker sizers) 15 * 1 Jul 2012 Trim tables (roller inspection tables) 20 * 1 Jul 2012 Washers and brushers (including barrel washers, flat bed brushers, polishers and pre-cleaner wet hopper washers) 12 * 1 Jul 2012 Processing assets generally: Batter enrobers 10 * 1 Jul 2012 Blanchers 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Cutters: Mechanical cutters 10 * 1 Jul 2012 Water based (hydro) cutters 15 * 1 Jul 2012 Dicers 10 * 1 Jul 2012 Dosing systems for dextrose and SAPP application etc 15 * 1 Jul 2012 Dryers: Flake drum dryers 20 * 1 Jul 2012 Generally (including dewatering dryers) 15 * 1 Jul 2012 Flake breakers 10 * 1 Jul 2012 Forming drums/machines 10 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Pre-heaters 15 * 1 Jul 2012 Shredders 10 * 1 Jul 2012 Trimming and grading assets (including shaker screen tables used in grading finished products and nubbin removal, sliver removers etc) 10 * 1 Jul 2012 Frozen pre-prepared meal manufacturing assets (including cookers and kettles, depositors, fillers, meat injectors and tenderisers, mixers, multihead weighers, ovens, particle and sauce applicators and rice/pasta cookers) 15 * 1 Jul 2012 Ingredient receiving and handling assets: Bins and hoppers (including holding bins, intermediate bulk containers, tote bins etc): Mild and stainless steel 15 * 1 Jul 2012 Others (including plastic and fibreglass) 8 * 1 Jul 2012 Potato storage assets: Air handling system assets used in potato storage structures: Aeration pipes 25 * 1 Jul 2012 Control systems 15 * 1 Jul 2012 Fans 15 * 1 Jul 2012 Humidification assets (humidifiers etc) 10 * 1 Jul 2012 Refrigeration assets (refrigeration units etc) 12 * 1 Jul 2012 Potato pilers (bin pilers) 20 * 1 Jul 2012 Silos (flour) 25 * 1 Jul 2012 Tippers and unloaders (including bin tippers and unloaders, bulker bag unloaders and tote tippers and unloaders) 12 * 1 Jul 2012 Trolleys (for cooked rice etc) 5 * 1 Jul 2012 Packaging and quality control assets: Accumulators 12 * 1 Jul 2012 Adhesive applicators 7 * 1 Jul 2012 Cartoners (including inner and outer cartoning machines) 15 * 1 Jul 2012 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2012 Case sealing machines 10 * 1 Jul 2012 Checkweighers 10 * 1 Jul 2012 Coding machines (including laser coding machines) 8 * 1 Jul 2012 Flow wrappers 10 * 1 Jul 2012 Form fill and seal assets (including bagging units and multihead weighers) 15 * 1 Jul 2012 Heat shrink tunnels 10 * 1 Jul 2012 Metal detectors 10 * 1 Jul 2012 Palletisers 12 * 1 Jul 2012 Palletising robots 10 * 1 Jul 2012 Pallet wrappers 12 * 1 Jul 2012 Product loaders and stackers 15 * 1 Jul 2012 Tray denesters 15 * 1 Jul 2012 Tray sealers 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 X-ray detectors 10 * 1 Jul 2012 Peanut processing assets: Aeration units 15 * 1 Jul 2009 Aspirators 10 * 1 Jul 2009 Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc) 15 * 1 Jul 2009 Blanchers 10 * 1 Jul 2009 Cleaning assets: De-stoners and gravity separators 20 * 1 Jul 2009 Pre-cleaners (intake cleaners) 15 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Dust collection assets (including ductwork, dust collectors, extraction fans etc) 20 * 1 Jul 2009 Fryers 10 * 1 Jul 2009 Granulators 12 * 1 Jul 2009 Laboratory assets: Generally 10 * 1 Jul 2009 Laboratory analysers 5 * 1 Jul 2009 Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2009 Ovens (including roasters and dryers) 10 * 1 Jul 2009 Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) 10 * 1 Jul 2009 Peanut oil crushing assets: Cookers 15 * 1 Jul 2009 Screw presses/expeller presses 13 * 1 Jul 2009 Quality control assets: Magnets and magnetic separators 7 * 1 Jul 2009 Metal detectors 10 * 1 Jul 2009 X-ray units 5 * 1 Jul 2009 Refrigeration units 20 * 1 Jul 2009 Salt manufacturing and refining assets - see Table A Basic inorganic chemical manufacturing (18130) Sampling assets: Sample grinders and shellers 10 * 1 Jul 2009 Sieve tables and picking belt decks 20 * 1 Jul 2009 Moisture meters 5 * 1 Jul 2009 Scales 5 * 1 Jul 2009 Shellers 20 * 1 Jul 2009 Silos (metal) 30 * 1 Jul 2009 Sorting and sizing assets: Electronic/laser sorters (including colour sorters) 10 * 1 Jul 2009 Generally (including vibrating sieves, shaker decks and sizing shakers) 20 * 1 Jul 2009 Tipping units 20 * 1 Jul 2009 Transformers 40 * 1 Jul 2009 Tea processing assets: Bins (including receiving and refrigerated) 15 * 1 Jul 2012 Bin tippers 20 * 1 Jul 2012 Classifiers and shredders 20 * 1 Jul 2012 Dryers (including primary, secondary and final) 20 * 1 Jul 2012 Fermenters (oxidizers) 20 * 1 Jul 2012 Fibre extractors 20 * 1 Jul 2012 Laboratory assets: Generally 15 * 1 Jul 2012 Laboratory analysers 10 * 1 Jul 2012 Materials handling assets (including augers, belt conveyors, bucket elevators, vibratory conveyors, structures, gearboxes and motors) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers and roll wrapping machines) 15 * 1 Jul 2012 Packaging machines: Form fill and seal packaging machines 15 * 1 Jul 2012 Generally (including flat bottom, flat top and bottom, pillow shape and stand up packaging machines) 15 * 1 Jul 2012 Vacuum brick pack packaging machines 15 * 1 Jul 2012 Tea packaging assets generally (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, shrink wrappers and stretch wrappers etc) 15 * 1 Jul 2012 Pre dryers 20 * 1 Jul 2012 Rollers (including crush tear and curl (CTC), electrostatic, secondary and final) 20 * 1 Jul 2012 Rotovanes 20 * 1 Jul 2012 Support assets: Air compression assets (including air dryers, air receivers and compressors) 12 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Bulka bags 5 * 1 Jul 2012 Control system assets (including control cabinets and switchgear, instrumentation, programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Switchboards 20 * 1 Jul 2012 Vibratory screens 20 * 1 Jul 2012 Withering troughs (incorporating controls and sensors) 25 * 1 Jul 2012 Soft drink, cordial and syrup manufacturing (12110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and UV filters) 15 * 1 Jul 2009 Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400) Ice manufacturing assets (excluding dry ice manufacturing assets): Ammonia tank liquid receivers 20 * 1 Jul 2016 Compressors 12 * 1 Jul 2016 Condensers and cooling towers 10 * 1 Jul 2016 Ice cabinets: Display merchandisers 5 * 1 Jul 2016 Hydraulic lift trailers 10 * 1 Jul 2016 Mobile ice boxes 7 * 1 Jul 2016 Ice makers 25 * 1 Jul 2016 Support assets: Augers 20 * 1 Jul 2016 Bagging assets (including air compressors, baggers, sealers etc) 8 * 1 Jul 2016 Block pressers 10 * 1 Jul 2016 Conveyors (including elevators, conveyors and belts) 10 * 1 Jul 2016 Ice rake assemblies 8 * 1 Jul 2016 Ice storage bins, feed bins and rake bins 20 * 1 Jul 2016 Packaging assets: Filling and sealing assets: Capping machines 15 * 1 Jul 2009 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2009 Cooling and warming tunnels 10 * 1 Jul 2009 Filling machines (including bag in box fillers, cup fillers and aseptic fillers) 20 * 1 Jul 2009 Induction sealers 10 * 1 Jul 2009 Inspection machines 10 * 1 Jul 2009 Handling assets: Bottle and can rinsing machines 20 * 1 Jul 2009 Depalletisers 20 * 1 Jul 2009 Pallet binders 10 * 1 Jul 2009 Palletisers 20 * 1 Jul 2009 Strap cutting machines 10 * 1 Jul 2009 Stretch wrappers 15 * 1 Jul 2009 Packing assets: Carton packers 15 * 1 Jul 2009 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2009 Label applicators 7 * 1 Jul 2009 Labellers 15 * 1 Jul 2009 Multipack machines 10 * 1 Jul 2009 Shrink wrappers 15 * 1 Jul 2009 Tunnel pasteurisers 10 * 1 Jul 2009 Support assets: Additive dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Air compressors and receivers 20 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Carbonators (including controls, pumps and valves) 20 * 1 Jul 2009 Centrifuges 15 * 1 Jul 2009 Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009 Control system assets (excluding personal computers, but including program logic controllers (PLCs) and switchgear) 10 * 1 Jul 2009 Conveyers 15 * 1 Jul 2009 Heat exchangers 15 * 1 Jul 2009 Laboratory equipment 10 * 1 Jul 2009 Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) 15 * 1 Jul 2009 Pipes 25 * 1 Jul 2009 Pumps 15 * 1 Jul 2009 Syrup preparation assets (including tanks) 15 * 1 Jul 2009 Valves 10 * 1 Jul 2009 Waste water treatment assets: Aerators 20 * 1 Jul 2009 Anaerobic bio gas system assets 25 * 1 Jul 2009 Blowers 20 * 1 Jul 2009 Clarifiers 20 * 1 Jul 2009 Digester/aeration tanks 25 * 1 Jul 2009 Reverse osmosis system assets 20 * 1 Jul 2009 Weighers 20 * 1 Jul 2009 Tanks: Hot water 25 * 1 Jul 2009 Liquid carbon dioxide (CO 2 ) storage 20 * 1 Jul 2009 Storage: Chemical storage 20 * 1 Jul 2009 Generally 30 * 1 Jul 2009 Beer manufacturing (except non-alcoholic beer) (12120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beer filtration assets: Beer filters 20 * 1 Jul 2008 Filter media make up assets 20 * 1 Jul 2008 Mash filters 20 * 1 Jul 2008 Brewing assets: Grist hoppers 25 * 1 Jul 2008 Mash tuns 25 * 1 Jul 2008 Lauter tuns 25 * 1 Jul 2008 Spent grains transfer system assets 20 * 1 Jul 2008 Wort kettles 25 * 1 Jul 2008 Whirlpool vessels 25 * 1 Jul 2008 Cellaring assets: Carbonators (including controls, pumps and valves) 20 * 1 Jul 2008 Centrifuges 15 * 1 Jul 2008 De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Yeast filters/dryers 15 * 1 Jul 2008 Yeast propagators 20 * 1 Jul 2008 Malt handling and cleaning assets: Augers/conveyers and elevators 15 * 1 Jul 2008 Dust extractors 20 * 1 Jul 2008 Grain cleaning assets (including screeners, destoners and magnetic separators) 20 * 1 Jul 2008 Malt milling machines (including hammer and roller mills) 20 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighers 20 * 1 Jul 2008 Packaging assets: Bottle and can filling and sealing assets: Filling machines 20 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Bottle and can handling assets: Bottle and can rinsing machines 20 * 1 Jul 2008 Depalletisers 20 * 1 Jul 2008 Palletisers 20 * 1 Jul 2008 Bottle and can packing assets: Carton packers 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Labellers 15 * 1 Jul 2008 Multipack machines 10 * 1 Jul 2008 Outer date coders 7 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Tunnel pasteurisers 10 * 1 Jul 2008 Conveyers 15 * 1 Jul 2008 Keg line assets: Capping machines 15 * 1 Jul 2008 Coding machines 7 * 1 Jul 2008 External washing machines 20 * 1 Jul 2008 Internal washer and filler machines 20 * 1 Jul 2008 Kegs (stainless steel) 15 * 1 Jul 2013 Pasteurisers 20 * 1 Jul 2008 Support assets: Additive and hops dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Air compressors and receivers 20 * 1 Jul 2008 Boilers 20 * 1 Jul 2008 Carbon dioxide (CO 2 ) recovery system assets: Gas collection and storage assets (including pipes bladders and tanks) 25 * 1 Jul 2008 Gas processing assets 20 * 1 Jul 2008 Vaporisation system assets 20 * 1 Jul 2008 Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control system assets (excluding personal computers) 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2008 Pipes 25 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Vapour condensers 15 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Anaerobic bio gas system assets 25 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Tanks: Beer fermentation and storage 30 * 1 Jul 2008 Chemical storage 20 * 1 Jul 2008 Cold service storage 25 * 1 Jul 2008 Condensate collection 25 * 1 Jul 2008 Hot service storage 25 * 1 Jul 2008 Liquid carbon dioxide (CO 2 ) storage 20 * 1 Jul 2008 Trub 25 * 1 Jul 2008 Yeast storage 25 * 1 Jul 2008 Spirit manufacturing (12130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barrels, tanks and tuns: Barrels or casks (wooden): Capacity greater than 150 litres 10 * 1 Jul 2018 Capacity of 150 litres or less 4 * 1 Jul 2018 Fermenters, washbacks, vats and holding tanks 25 * 1 Jul 2018 Intermediate bulk containers (IBC) 8 * 1 Jul 2018 Mash tuns and lauter tuns 20 * 1 Jul 2018 Bottling assets: Bottle fillers: Automated (including bottle rinsers/washers, cappers, capsule applicators and foilers) 15 * 1 Jul 2018 Manual 7 * 1 Jul 2018 Labellers 10 * 1 Jul 2018 Printers and ink coders 8 * 1 Jul 2018 Distillation assets Laboratory and testing assets (including alcoholmeters, alcolyzers, density meters, gas chromatographs, Graham condensers, homogenisers, hydrometers, Inland Revenue condensers and sugar testers) 7 * 1 Jul 2018 Stainless steel stills (continuous/vacuum stills, marc stills producing grape spirit, neutral spirit or potable ethanol [incorporating analyser/stripping columns, purifier columns, rectifying columns, condensers and dephlegmators/reflux condensers and methanol/fusel oil isolators]) 25 * 1 Jul 2018 Stills generally (copper stills, pot stills, spirit stills and wash stills [incorporating botanical baskets, condensers, head tubes/necks, rectifiers, rectifying columns and still columns]) 15 * 1 Jul 2018 Support assets: Barrel racks: Steel 20 * 1 Jul 2018 Wooden 15 * 1 Jul 2018 CCTV, security and monitoring systems assets - see Table B Security and monitoring assets Chillers 15 * 1 Jul 2018 Floor scales (platform scales) 10 * 1 Jul 2018 Flow meters 10 * 1 Jul 2018 Furnaces, barley smokers, crispers and malt kilns 15 * 1 Jul 2018 Gristmills 15 * 1 Jul 2018 Heat exchangers (plate or tube) 15 * 1 Jul 2018 Programmable logic control (PLC) system assets - see Table B Control systems and control system assets Pumps (including macerating pumps) 7 * 1 Jul 2018 Water filters, reverse osmosis (RO) filters and water softeners 10 * 1 Jul 2018 Water heating assets: Boilers - see Table B Boilers Water heaters (including small steam boilers [up to 500KW]) 10 * 1 Jul 2018 Wine and other alcoholic beverage manufacturing (12140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barrel assets: Barrel racks 20 * 1 Jul 2008 Barrel washers 7 * 1 Jul 2008 Oak barrels 4 * 1 Jul 2008 Grape handling assets: Conveyors and elevators 15 * 1 Jul 2008 Crushers/destemmers 15 * 1 Jul 2008 Electronic scales (mobile) 10 * 1 Jul 2008 Grape bins (plastic) 5 * 1 Jul 2008 Grape receival hoppers 20 * 1 Jul 2008 Grape waste pits (concrete) 20 * 1 Jul 2008 Presses: Basket 20 * 1 Jul 2008 Continuous (screw) 15 * 1 Jul 2008 Pneumatic (airbag) 15 * 1 Jul 2008 Weighbridges/weighers 20 * 1 Jul 2008 Packaging assets: Bottle and cask filling, sealing and coding assets: Cap feed systems 15 * 1 Jul 2008 Cappers 15 * 1 Jul 2008 Carton packing machines 15 * 1 Jul 2008 Corkers 15 * 1 Jul 2008 Crown sealers (sparkling wine) 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Fillers 15 * 1 Jul 2008 Foilers 15 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Labellers 10 * 1 Jul 2008 Rinsers 15 * 1 Jul 2008 Handling and packing assets: Carton erectors/sealers/tapers 15 * 1 Jul 2008 Conveyors (loose bottle, carton and pallet) 15 * 1 Jul 2008 Depalletisers 15 * 1 Jul 2008 Outer date coders 5 * 1 Jul 2008 Palletisers 15 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Separation/filtration assets: Centrifuges 10 * 1 Jul 2008 Filtration units (incorporating housing and filters): Cross flow filter units 10 * 1 Jul 2008 Diatomaceous earth filter units (including earth make-up system) 10 * 1 Jul 2008 Lees filter units 10 * 1 Jul 2008 Membrane cartridge filter units (including lenticular) 10 * 1 Jul 2008 Plate and frame filter units 15 * 1 Jul 2008 Rotary drum vacuum filter units 15 * 1 Jul 2008 Sparkling wine equipment: Carbonation equipment 10 * 1 Jul 2008 Corking/wiring equipment 15 * 1 Jul 2008 Disgorging and dosing equipment 10 * 1 Jul 2008 Riddling equipment 15 * 1 Jul 2008 Support assets: Additive liquid dosing systems 10 * 1 Jul 2008 Air compressors 15 * 1 Jul 2008 Air receivers 20 * 1 Jul 2008 Boilers 15 * 1 Jul 2008 Cooling towers 15 * 1 Jul 2008 Electrical and Process control systems: Control cabinets, switchgear 10 * 1 Jul 2008 Programmed logic controllers (PLCs) 10 * 1 Jul 2008 Transformers 40 * 1 Jul 2008 Flow meters 10 * 1 Jul 2008 Grape/wine testing equipment: Grape must analyzers 10 * 1 Jul 2008 Laboratory - glassware 2 * 1 Jul 2008 Laboratory - other equipment 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Hoses 5 * 1 Jul 2008 Hot water systems 10 * 1 Jul 2008 Inert gas systems: Dry ice machines 10 * 1 Jul 2008 Gas storage pressure tanks 20 * 1 Jul 2008 Nitrogen generators 10 * 1 Jul 2008 Pipes and fittings: Mild steel 10 * 1 Jul 2008 Non-ferrous 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensors, evaporators and storage tanks) 15 * 1 Jul 2008 Reverse osmosis plant 10 * 1 Jul 2008 Waste water treatment assets: Aerators 10 * 1 Jul 2008 Blowers 10 * 1 Jul 2008 Clarifiers 10 * 1 Jul 2008 Digesters 10 * 1 Jul 2008 Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): Pressure tanks (for sparkling wine) 20 * 1 Jul 2008 Waste water storage/treatment tanks 15 * 1 Jul 2008 Water storage tanks 30 * 1 Jul 2008 Wine fermenters: Open 30 * 1 Jul 2008 Rotary 30 * 1 Jul 2008 Static 30 * 1 Jul 2008 Sweeping arm 30 * 1 Jul 2008 Wine storage tanks 30 * 1 Jul 2008 Tank accessories: Micro oxygenation systems 5 * 1 Jul 2008 Tank plungers 10 * 1 Jul 2008 Wool scouring (13110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Wool dumping machinery 13 ⅓ 1 Jan 2001 Wool and fleece scouring and carbonising assets: Baker 16 * 1 Jul 2017 Bale breaker (including wool feeder and wool opener) 15 * 1 Jul 2017 Crusher (including duster) 13 * 1 Jul 2017 Dryers: Used in carbonising 13 * 1 Jul 2017 Used in scouring 18 * 1 Jul 2017 Dust extraction plant 15 * 1 Jul 2017 Grease separators 15 * 1 Jul 2017 High density press 15 * 1 Jul 2017 Scour machine 15 * 1 Jul 2017 Waste treatment system 10 * 1 Jul 2017 Natural textile manufacturing (13120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cotton manufacturers' machinery: Conveyors 10 1 Jan 2001 Engines, gas 20 1 Jan 2001 Gas producer plant 13 ⅓ 1 Jan 2001 Gins 10 1 Jan 2001 Weaving machinery (silk and cotton) 13 ⅓ 1 Jan 2001 Leather tanning, fur dressing and leather product manufacturing (13200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tanners' plant: General plant 20 1 Jan 2001 Modern plant used in 'wet' process 13 ⅓ 1 Jan 2001 Textile floor covering manufacturing (13310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Carpet manufacturing assets: Accumulators 20 * 1 Jul 2017 Beamers (including warpers) 15 * 1 Jul 2017 Creels 20 * 1 Jul 2017 Cutting tables 15 * 1 Jul 2017 J Bins 20 * 1 Jul 2017 Lapping and mending frames 15 * 1 Jul 2017 Lapping trolleys 15 * 1 Jul 2017 Latex application assets 17 * 1 Jul 2017 Offline mending tables 15 * 1 Jul 2017 Ovens 20 * 1 Jul 2017 Pre-coat assets (including direct coat applicators and steamers) 15 * 1 Jul 2017 Re-wind machines 13 * 1 Jul 2017 Roll-up machines 15 * 1 Jul 2017 Sample binding assets (including binders and sewing machines) 15 * 1 Jul 2017 Sample cutting assets (including stamping presses) 15 * 1 Jul 2017 Shearers 20 * 1 Jul 2017 Stretchers (including pre-tenters) 15 * 1 Jul 2017 Tufters 15 * 1 Jul 2017 Rope, cordage and twine manufacturing (13320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Rope and twine manufacturers' plant 20 1 Jan 2001 Textile finishing and other textile product manufacturing (13340) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Flock manufacturing plant: Carding machines 13 ⅓ 1 Jan 2001 General plant 20 1 Jan 2001 Knitted product manufacturing (13400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Knitting machines 13 ⅓ 1 Jan 2001 Woollen manufacturers' machinery 16 ⅔ 1 Jan 2001 Clothing manufacturing (13510) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors 10 * 1 Jul 2022 Cutting machines and tables 20 * 1 Jul 2022 Dyeing machines 10 * 1 Jul 2022 Fusing machines and presses 8 * 1 Jul 2022 Gas boilers (steam) 15 * 1 Jul 2022 Hat pressing machines 20 * 1 Jul 2022 Lights - portable 5 * 1 Jul 2022 Plotters and printers 8 * 1 Jul 2022 Pressing equipment (including ironing tables and steam boilers) 10 * 1 Jul 2022 Sewing machines: Banding 15 * 1 Jul 2022 Button sewer, clip attaching 5 * 1 Jul 2022 Embroidery - single and multi-head 12 * 1 Jul 2022 General (including bar tack, binding, feed off the arm, single folder, two-needle, underwire) 10 * 1 Jul 2022 High speed industrial 10 * 1 Jul 2022 Millinery 20 * 1 Jul 2022 Overlocker 15 * 1 Jul 2022 Steamers 2 * 1 Jul 2022 Stud setting machines 20 * 1 Jul 2022 Footwear manufacturing (13520) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe-making machinery: Machinery and general plant 13 ⅓ 1 Jan 2001 Moulds for plastic heels 3 1 Jan 2001 Vulcanising moulds 5 1 Jan 2001 Log sawmilling and timber dressing (14110 to 14130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Saw milling equipment: Dry or planner mill plant: Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Tray sorters 15 * 1 Jan 2001 Green mill plant: Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001 Heating plant (includes storage bins/silos) 15 * 1 Jan 2001 Kiln drying plant: Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001 Timber drying kilns and reconditioners 15 * 1 Jan 2001 Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001 Sorter and trimming line plant: Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Vertical bin sorters 15 * 1 Jan 2001 Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets) 10 * 1 Jan 2001 Log, lumber and waste transfer equipment 15 * 1 Jan 2001 Log yard equipment: Fixed and mobile cranes 12 * 1 Jan 2001 Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001 Watering systems 15 * 1 Jan 2001 Miscellaneous plant: Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001 Moisture meters 3 * 1 Jan 2001 Saw and knife sharpening equipment 10 * 1 Jan 2001 Walkways 15 * 1 Jan 2001 Waste processing equipment: Bins - waste, chip and fuel 15 * 1 Jan 2001 Chippers, shakers/screens and hoggers 10 * 1 Jan 2001 Other wood product manufacturing (14910 to 14990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 Plywood and veneer manufacturing (14930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Debarking assets 15 * 1 Jan 2005 Dry clipping assets 25 * 1 Jan 2005 Glue mixing assets 25 * 1 Jan 2005 Heating unit assets 20 * 1 Jan 2005 Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders) 25 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses 25 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Sharpening assets 30 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Veneer composing, jointing and splicing assets 20 * 1 Jan 2005 Veneer dryers 25 * 1 Jan 2005 Veneer patching and grading assets 20 * 1 Jan 2005 Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut, and staylog lathe slicers, log chargers and reelers) 20 * 1 Jan 2005 Veneer reconditioning assets 25 * 1 Jan 2005 Veneer sorting assets 20 * 1 Jan 2005 Wet clipping assets 25 * 1 Jan 2005 Reconstituted wood product manufacturing (14940) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Board coolers 25 * 1 Jan 2005 Board curing assets 20 * 1 Jan 2005 Board storage assets 25 * 1 Jan 2005 Chipping, milling and flaking assets 15 * 1 Jan 2005 Debarking assets 15 * 1 Jan 2005 Driers 15 * 1 Jan 2005 Fibre sifters 15 * 1 Jan 2005 Flake and fibre storage assets 25 * 1 Jan 2005 Glue, resin and wax mixing and blending assets 15 * 1 Jan 2005 Heat plant and boiler assets 25 * 1 Jan 2005 Lamination assets 15 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) Magnetic separators 25 * 1 Jan 2005 Mat forming and weighing assets (including pendistor) 20 * 1 Jan 2005 Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses (including pre-press, hot and cold presses) 25 * 1 Jan 2005 Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) 15 * 1 Jan 2005 Refiner assets 20 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Ventilation and dust extraction assets 15 * 1 Jan 2005 Woodchip screening and washing assets 15 * 1 Jan 2005 Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pulp and paper mill assets: Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) 15 * 1 Jan 2002 Box and carton making assets (including box converting assets and corrugators) 10 * 1 Jan 2002 Chemical preparation assets (including tanks and pipes used for chemical preparation) 10 * 1 Jan 2002 Electrical and instrumentation assets: Control systems 10 * 1 Jan 2002 Control valves 15 * 1 Jan 2002 Local indicators (pressure, level and temperature) 15 * 1 Jan 2002 Power plant assets (including switchgear, transformers and turbo generators) - see Table A Electricity supply (26110 to 26400) Sensors: Specialised 8 * 1 Jan 2002 Standard 15 * 1 Jan 2002 Paper machine assets: Dry end assets (including calenders, coaters and reelers) 15 * 1 Jan 2002 Dryers (including MG cylinder and yankee cylinder) 25 * 1 Jan 2002 Size press 15 * 1 Jan 2002 Wet end assets (including forming section, head box and press section) 10 * 1 Jan 2002 Pulp process assets: Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20 * 1 Jan 2002 Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Tanks 20 * 1 Jan 2002 Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10 * 1 Jan 2002 Paper stationery manufacturing (15230) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Stationers' manufacturing plant 13 ⅓ 1 Jan 2001 Sanitary paper product manufacturing (15240) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Finishing and converted paper product manufacturing assets: Generally (including machines for manufacturing disposable facial and toilet tissues, paper tablecloths, paper table napkins, interleaved and rolled paper towels) 15 * 1 Jul 2013 Rolled paper core manufacturing assets (including feeder racks, glue applicators and cutting carriages) 10 * 1 Jul 2013 Hygienic paper product manufacturing assets: Fluff preparation assets (including hammer mills, cutting machines, fluff forming drums, compacting rollers and carding machines) 13 * 1 Jul 2013 Generally (including machines for manufacturing disposable nappies, sanitary napkins, sanitary liners and tampons) 13 * 1 Jul 2013 Packaging assets: Cartoning assets (including bundlers, carton and case erectors, packing and closing machines) 10 * 1 Jul 2013 Coding and labelling machines 10 * 1 Jul 2013 Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) 10 * 1 Jul 2013 Stackers and baggers 10 * 1 Jul 2013 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2013 Support assets: Air compressors and air dryers 15 * 1 Jul 2013 Control system and monitoring assets (including programmable logic controllers (PLCs), variable speed drives (VSDs), instruments and sensors) 10 * 1 Jul 2013 Dust control assets (including ductwork, dust collectors, scrubbers and fans) 15 * 1 Jul 2013 Laboratory assets (including quality control and material testing assets) 10 * 1 Jul 2013 Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) 15 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Storage assets (including bins and trolleys) 10 * 1 Jul 2013 Printing (16110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) 5 * 1 Jan 2006 Flexographic printing assets: Ancillary assets: Anilox roll cleaning machines 15 * 1 Jul 2006 Anilox trolley tugs 10 * 1 Jul 2006 Ink dispensing systems 10 * 1 Jul 2006 Sleeve mounting machines 10 * 1 Jul 2006 Sleeves 2 * 1 Jul 2006 Printing assets: Die cutters, flexo/folder/gluers (see Table A Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290), box and carton making assets) Presses (including mid web, narrow web, very wide web and wide web flexographic presses) 12 ½ * 1 Jul 2006 Newspaper printing assets: Ancillary assets: Automated guided vehicles (AGVs) (including laser guided vehicles and track mounted automated vehicles) 10 * 1 Jan 2007 Gripper conveyor systems (incorporating drive chains, grippers and tracks) 15 * 1 Jan 2007 Ink pumps (mechanical) 6 * 1 Jan 2007 Buffering/print line storage assets: Storage devices (including discs, rolls, spools and associated mountings) 15 * 1 Jan 2007 Unwinders and winders (including single, double and triple stations and buffer docking stations) 15 * 1 Jan 2007 Newspaper wrapping machines - see Table A Other store-based retailing (42110 to 42799) Offset lithography printing presses: Hybrid heatset and non-heatset webfed offset presses (incorporating integrated control systems, dryers and other peripheral equipment) 15 * 1 Jan 2007 Non-heatset (coldset) webfed offset presses (incorporating integrated control systems, folders, pasters, reelstands and other peripheral equipment) 15 * 1 Jan 2007 Reel processing, storage and transport assets: Conveyors 12 ½ * 1 Jan 2007 Racks 20 * 1 Jan 2007 Reel trolleys (incorporating controls and drive chains) 15 * 1 Jan 2007 Shredders 15 * 1 Jan 2007 Stripping machines 15 * 1 Jan 2007 Offset lithography printing presses used in commercial printing generally: Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment) 15 * 1 Jan 2006 Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) 12 ½ * 1 Jan 2006 Post-press (finishing) trade services assets - see Table A Printing support services (16120) Pre-press trade services assets - see Table A Printing support services (16120) Quality control assets: Automatic web inspection systems 6 * 1 Jul 2006 Gas Chromatograph (GC) testers 8 * 1 Jul 2006 Others (including densitometers, plate readers and spectrophotometers) 5 * 1 Jul 2006 Screen printing assets: Ancillary assets: Dryers (including conventional air dryers, flash curers and UV dryers) 12 ½ * 1 Jan 2006 Drying racks 20 * 1 Jan 2006 Emulsion coaters 10 * 1 Jan 2006 Exposure lights 5 * 1 Jul 2006 Screen frames 10 * 1 Jan 2006 Sign cutting machines 5 * 1 Jan 2006 Squeegee cutters 10 * 1 Jan 2006 Vacuum frames 20 * 1 Jan 2006 Press assets: Heat presses used in sublimation finishing 25 * 1 Jan 2006 Pen and pad print machines 20 * 1 Jan 2006 Screen printing presses: Automatic presses (including in-line multicolour presses) 15 * 1 Jan 2006 Cylinder presses 15 * 1 Jan 2006 Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses) 20 * 1 Jan 2006 Screen reclamation assets: Screen cleaning bays 10 * 1 Jan 2006 Screen washers (automatic) 6 * 1 Jan 2006 Water blasters 4 * 1 Jan 2006 Support assets: Afterburners 10 * 1 Jan 2006 Dust/waste extraction systems: Compactors 12 ½ * 1 Jan 2007 Ducting 15 * 1 Jan 2007 Vacuum pumps 6 * 1 Jan 2007 Printing support services (16120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Post-press (finishing) trade services assets: Addressing and mailing assets: Combination addressing, folding and gluing mailing units 10 * 1 Jan 2006 Inkjet addressing printers 5 * 1 Jan 2006 Bagging and wrapping machines (including palletisers) 10 * 1 Jan 2006 Banding and tying machines 12 ½ * 1 Jan 2006 Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders) 5 * 1 Jan 2006 Binding assets: Binding lines (including case binding lines and perfect binding lines) 15 * 1 Jan 2006 Perfect binders - standalone 10 * 1 Jan 2006 Stitchers: Generally (including drum stitchers, saddle stitching lines and side stitchers) 12 ½ * 1 Jan 2006 Saddle stitchers - standalone (bookletmakers) 7 ½ * 1 Jan 2006 Casemakers 10 * 1 Jan 2006 Collators 15 * 1 Jan 2006 Die cutters 15 * 1 Jan 2006 Drilling units 10 * 1 Jan 2006 Foil stamping machines 10 * 1 Jan 2006 Folders 12 ½ * 1 Jan 2006 Guillotines and ancillary assets (including joggers, stackers and transomats) 15 * 1 Jan 2006 Laminators 10 * 1 Jan 2006 Mail inserters 5 * 1 Jan 2006 Newspaper mailroom assets: Bundle conveying and sorting systems (including bundle sorting and barcode reading stations and bundle conveyors) 12 ½ * 1 Jan 2007 Inserters and inserting systems (incorporating feeders and feeder chains) 10 * 1 Jan 2007 Stackers 15 * 1 Jan 2007 Trimmers (including rotary and scissor action trimmers) 15 * 1 Jan 2007 Perforators 10 * 1 Jan 2006 Sewing machines 15 * 1 Jan 2006 Three knife trimmers 15 * 1 Jan 2006 Pre-press trade services assets: Conventional flexographic plate making assets (including combination units, dryers, post exposure units, UV light exposure units and washout units) 7 * 1 Jan 2006 Film and plate processors 6 * 1 Jan 2006 Film projection camera systems (including backing board and processing assets) 10 * 1 Jan 2006 Platesetters: Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct- to-plate flexographic platesetters (Computer digital imagers) 5 * 1 Jan 2006 Film image platesetters (imagesetters) 7 * 1 Jan 2006 Plate punch benders: Automatic (optical) 5 * 1 Jan 2007 Manual 10 * 1 Jan 2007 Plotters 5 * 1 Jan 2006 Proofers: Analogue film or photographic proofers 7 * 1 Jan 2006 Digital and ink-jet proofers 5 * 1 Jan 2006 Scanners: Drum 10 * 1 Jan 2006 Flatbed 5 * 1 Jan 2006 Petroleum refining (17010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery - see Table A Oil and gas extraction (07000) Oil refinery assets: Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping 15 * 1 Jul 2002 Assets used in sulphur recovery: Generally 15 * 1 Jul 2002 Sulphur pits 10 * 1 Jul 2002 Assets used in other processes: Air compressors 30 * 1 Jul 2002 Catalyst regenerators 20 * 1 Jul 2002 Chemical injection systems 5 * 1 Jul 2002 Coke drums 20 * 1 Jul 2002 Distillation columns 30 * 1 Jul 2002 Drums: Generally 20 * 1 Jul 2002 Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15 * 1 Jul 2002 Electric desalters 25 * 1 Jul 2002 Expansion turbines 25 * 1 Jul 2002 Fans/blowers 30 * 1 Jul 2002 Filters/coalescers: Generally 25 * 1 Jul 2002 Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation 20 * 1 Jul 2002 Flare stacks 25 * 1 Jul 2002 Flare tips 5 * 1 Jul 2002 Fractionating columns 30 * 1 Jul 2002 Furnaces: Generally 25 * 1 Jul 2002 Used in continuous coking, delayed coking or visbreaking 20 * 1 Jul 2002 Gas absorbers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Gas adsorbers 25 * 1 Jul 2002 Heat exchangers: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Jet ejectors 20 * 1 Jul 2002 Liquid extraction columns: Generally 25 * 1 Jul 2002 Used in amine treating 20 * 1 Jul 2002 Piping 30 * 1 Jul 2002 Process gas compressors 30 * 1 Jul 2002 Pumps: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Reactors 25 * 1 Jul 2002 Rotary filters 20 * 1 Jul 2002 Scrubbers 25 * 1 Jul 2002 Side stream strippers 25 * 1 Jul 2002 Storage tanks: Generally 25 * 1 Jul 2002 Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20 * 1 Jul 2002 Strippers: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Bunds (other than formed with earth) 100 1 Jan 2001 Control systems assets (excluding computers) 10 * 1 Jul 2002 Effluent separators (concrete) 40 1 Jan 2001 Laboratory equipment 20 1 Jan 2001 Industrial gas manufacturing (18110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Industrial gas - general manufacturing assets: Air and gas cooling and heating assets: Heat exchangers 15 * 1 Jul 2011 Moisture condensers 20 * 1 Jul 2011 Quench drums 20 * 1 Jul 2011 Refrigeration units 20 * 1 Jul 2011 Air and gas purification assets: Adsorption systems 25 * 1 Jul 2011 Gas scrubbers 20 * 1 Jul 2011 Reactors 25 * 1 Jul 2011 Compressors 25 * 1 Jul 2011 Gas buffer and surge tanks 25 * 1 Jul 2011 Silencers/mufflers 20 * 1 Jul 2011 Industrial gas - manufacturing assets for specific gases: Acetylene manufacturing assets (carbide process): Acetylene compressors 25 * 1 Jul 2011 Acetylene generators (incorporating hoppers) 30 * 1 Jul 2011 Acetylene purification assets (including cooling condensers, driers, purifier vessels and scrubbers) 20 * 1 Jul 2011 Calcium hydroxide settling ponds and tanks 20 * 1 Jul 2011 Carbide handling assets (including carry skips, drum conveyor system and drum opening, lifting and tipping apparatus) 12 * 1 Jul 2011 Dust collection systems 20 * 1 Jul 2011 Flashback arrestors 10 * 1 Jul 2011 Ammonia manufacturing assets - see Table A Basic inorganic chemical manufacturing (18130) Argon, nitrogen and oxygen manufacturing assets (cryogenic process): Air filtering units for process air (incorporating housing and filters) 20 * 1 Jul 2011 Cold boxes (incorporating distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Evaporative coolers (nitrogen cooled) and spray coolers 20 * 1 Jul 2011 Nitrogen liquefiers (incorporating, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Carbon dioxide (CO 2 ) manufacturing assets: Amine based absorption/desorption systems 20 * 1 Jul 2011 Liquefaction assets (including condensers, condensate receivers and separators) 25 * 1 Jul 2011 Dry ice manufacturing assets: Dry ice cutting machines 10 * 1 Jul 2011 Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines) 10 * 1 Jul 2011 Dry ice presses 20 * 1 Jul 2011 Dry ice shipping boxes 10 * 1 Jul 2011 Extraction fans for waste carbon dioxide (CO 2 ) 10 * 1 Jul 2011 Pelletisers 15 * 1 Jul 2011 Helium manufacturing assets: Helium liquefiers (incorporating cryogenic adsorbers, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Hydrogen manufacturing assets: Gasifiers and steam reformer furnaces 25 * 1 Jul 2011 Industrial gas distribution assets: Compressor assets: Air receivers 20 * 1 Jul 2011 Compressors (including those for helium gas, industrial air and medical air) 15 * 1 Jul 2011 Cylinder filling assets: Cylinder filling station assets: High pressure hoses 10 * 1 Jul 2011 Manifolds and piping (incorporating flashback arrestors): Acetylene gas 10 * 1 Jul 2011 Other gases 20 * 1 Jul 2011 Water cooling system for acetylene cylinders (incorporating piping and spray nozzles) 20 * 1 Jul 2011 Cylinder frames (incorporating manifolds and piping) 15 * 1 Jul 2011 Cylinders: Gas cylinders 30 * 1 Jul 2011 Liquid gas cylinders: Flasks 7 * 1 Jul 2011 Other liquid gas cylinders 15 * 1 Jul 2011 Cylinder valves 10 * 1 Jul 2011 Cylinder handling assets: Baskets, crates, and pallets 12 * 1 Jul 2011 Tippers and trolleys 10 * 1 Jul 2011 Cylinder preparation assets: Boilers 10 * 1 Jul 2011 Cylinder brushing machines 10 * 1 Jul 2011 Cylinder drying cabinets (incorporating heaters and fans) 15 * 1 Jul 2011 Cylinder inspection lights 10 * 1 Jul 2011 Cylinder spray booths 15 * 1 Jul 2011 Cylinder stamping machines 10 * 1 Jul 2011 Cylinder testing machines 10 * 1 Jul 2011 Cylinder valving machines (incorporating safety enclosures) 15 * 1 Jul 2011 Tank truck assets: Gas storage tanks 20 * 1 Jul 2011 Hoses 5 * 1 Jul 2011 Metering systems 7 * 1 Jul 2011 Pipes and valves 10 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanker filling station assets: Breakaway couplings 12 * 1 Jul 2011 Framework, manifolds and piping 20 * 1 Jul 2011 Tanker filling hoses 10 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Vapourisers 20 * 1 Jul 2011 Support and other assets: Air drying systems for industrial and instrument air 15 * 1 Jul 2011 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs) and variable speed drives (VSDs) 10 * 1 Jul 2011 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2011 Cooling towers: Field erected 20 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Customer installations assets: Adsorption based nitrogen and oxygen generation systems (skid type) assets: Membrane systems 10 * 1 Jul 2011 Pressure swing adsorption (PSA) systems 12 * 1 Jul 2011 Vacuum swing adsorption (VSA) systems 15 * 1 Jul 2011 Blowers and compressors 15 * 1 Jul 2011 Freezers (including batch freezers, freeze tunnels, and tumble freezers) 15 * 1 Jul 2011 Gas supply metering, monitoring and control systems (incorporating meters, telemetry assets, sensors, transmitters and supply switching devices) 4 * 1 Jul 2011 Gas analysis assets: Chromatographs 15 * 1 Jul 2011 Other analysers 10 * 1 Jul 2011 Gas storage assets: Liquid carbon dioxide (CO 2 ) storage assets: Tanks 30 * 1 Jul 2011 Tank refrigeration units 10 * 1 Jul 2011 Vacuum insulated tanks 30 * 1 Jul 2011 Piping assets: Flow meters 10 * 1 Jul 2011 Pipes: Carbon steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Pipelines 30 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Platform scales 20 * 1 Jul 2011 Pumps: Cryogenic pumps 15 * 1 Jul 2011 Liquid carbon dioxide (CO 2 ) pumps 15 * 1 Jul 2011 Other pumps 15 * 1 Jul 2011 Safety assets: Fire control and alarm assets (see Table B) Gas leakage monitors: Fixed 10 * 1 Jul 2011 Portable 4 * 1 Jul 2011 Basic organic chemical manufacturing (18120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Ethanol manufacturing assets: Cooking assets: Filters and strainers 15 * 1 Jul 2012 Flash tanks 20 * 1 Jul 2012 Jet cookers 10 * 1 Jul 2012 Liquefaction tanks (including cook tubes and slurry tanks) 20 * 1 Jul 2012 Meal mixers 15 * 1 Jul 2012 Distillation and purification assets: Distillation columns 25 * 1 Jul 2012 Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) 25 * 1 Jul 2012 Reboilers 20 * 1 Jul 2012 Side stream strippers 20 * 1 Jul 2012 Feedstock handling and storage assets: Grain assets: Cleaning assets (including magnetic separators, screeners and sieves) 20 * 1 Jul 2012 Conveyor belt weighers 15 * 1 Jul 2012 Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) 15 * 1 Jul 2012 Hoppers (including weigh hoppers) 25 * 1 Jul 2012 Milling machines (including hammer and roller mills) 20 * 1 Jul 2012 Silo aerators 15 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Starch tanks 25 * 1 Jul 2012 Molasses assets: Dam covers 12 * 1 Jul 2012 Dam liners 20 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Receival station control systems 10 * 1 Jul 2012 Receival troughs (incorporating protective cladding, rails and roofing) 40 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Fermentation assets: Chillers 20 * 1 Jul 2012 Fermentation tanks 30 * 1 Jul 2012 Scrubbers 20 * 1 Jul 2012 Yeast propagation vessels 20 * 1 Jul 2012 Yeast recovery assets (molasses feedstock): Centrifugal separators 20 * 1 Jul 2012 Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) 20 * 1 Jul 2012 Hoppers, mixing tanks and storage tanks 25 * 1 Jul 2012 Stillage assets: Distillers grain assets: Centrifugal decanters 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) 20 * 1 Jul 2012 Evaporators 25 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Rotary drum dryers 20 * 1 Jul 2012 Stillage and syrup tanks 25 * 1 Jul 2012 Dunder and stillage assets (molasses feedstock): Conveyors and hoppers for fertiliser additives 15 * 1 Jul 2012 Dam covers 12 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Tanks (including fertiliser additive mixing and buffer tanks) 20 * 1 Jul 2012 Support and other assets: Additive dosing systems (including pipes, pumps and tanks): Plastic 5 * 1 Jul 2012 Other 20 * 1 Jul 2012 Air compression assets: Air compressors 15 * 1 Jul 2012 Air drying and filtering systems 12 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Blowers and fans 20 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2012 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2012 Cooling towers 20 * 1 Jul 2012 Dust collection systems (including baghouses, cyclones and other dust collection assets) 20 * 1 Jul 2012 Heat exchangers (excluding column reboilers) 15 * 1 Jul 2012 Laboratory assets: Analysers 10 * 1 Jul 2012 Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) 10 * 1 Jul 2012 Piping assets: Flow meters 10 * 1 Jul 2012 Pipes 25 * 1 Jul 2012 Valves 10 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Safety assets: Fire control and alarm assets - see Table B Gas detectors: Fixed 10 * 1 Jul 2012 Portable 4 * 1 Jul 2012 Tanker filling assets: Automated dispensing systems 10 * 1 Jul 2012 Automatic tank gauges 10 * 1 Jul 2012 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 Hoses 2 * 1 Jul 2012 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2012 Meters and metering systems 7 * 1 Jul 2012 Overfill protection systems 10 * 1 Jul 2012 Tanks: Chemical tanks (including clean-in-place (CIP) tanks): Plastic 15 * 1 Jul 2012 Other 20 * 1 Jul 2012 Ethanol and petroleum tanks: Stainless steel 30 * 1 Jul 2012 Other 25 * 1 Jul 2012 Water tanks (including condensate collection tanks) 25 * 1 Jul 2012 Vapour condensers 20 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding effluent pond covers) 25 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Effluent channels and ponds 40 * 1 Jul 2012 Pond covers 12 * 1 Jul 2012 Pond liners 20 * 1 Jul 2012 Water filtration assets (including ion exchange assets and reverse osmosis assets) 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Basic inorganic chemical manufacturing (18130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ammonia manufacturing assets: Air and gas reforming and separation assets: Adsorption systems (including pressure and thermal swing) 25 * 1 Jul 2013 Carbon dioxide (CO 2 ) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 Cryogenic separation process assets: Air cooling and drying assets (excluding adsorption systems shown above) 20 * 1 Jul 2013 Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2013 Desulphurisers 25 * 1 Jul 2013 Methanators 25 * 1 Jul 2013 Pre-heaters (for air and gas feedstock) 25 * 1 Jul 2013 Pre-reformers 25 * 1 Jul 2013 Primary reformers 20 * 1 Jul 2013 Secondary reformers 25 * 1 Jul 2013 Shift converters (high and low temperature) 25 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating filters and housing filters) 25 * 1 Jul 2013 Blowers and compressors (incorporating drives) 25 * 1 Jul 2013 Conversion and liquefaction assets: Ammonia converters 25 * 1 Jul 2013 Chillers, condensers, flash drums, receivers and separators 25 * 1 Jul 2013 Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) 25 * 1 Jul 2013 Distribution, handling and storage assets: Ammonia bullet tanks (including storage and surge tanks) 30 * 1 Jul 2013 Ammonia deluge and vapour suppression systems 30 * 1 Jul 2013 Ammonia pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Ammonia pumps 15 * 1 Jul 2013 Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) 20 * 1 Jul 2013 Ammonia storage tanks 30 * 1 Jul 2013 Ammonia vapour scrubber systems 25 * 1 Jul 2013 ISOtainers and portable tanks 15 * 1 Jul 2013 Loading arm systems - marine 25 * 1 Jul 2013 Rail and road tank filling assets: Breakaway couplings 10 * 1 Jul 2013 Filling hoses 10 * 1 Jul 2013 Loading arm systems 10 * 1 Jul 2013 Gas pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Heat exchangers: Process gas 20 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Support assets: Air compression assets (for industrial air and instrument air): Air compressors (incorporating air drying and filtering assets) 15 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Blowers and fans (generally) 20 * 1 Jul 2013 Boiler assets: Boilers 25 * 1 Jul 2013 Deaerators 25 * 1 Jul 2013 Economisers 25 * 1 Jul 2013 Steam drums 25 * 1 Jul 2013 Chemical storage tanks: Polyethylene (PE) 12 * 1 Jul 2013 Other 20 * 1 Jul 2013 Control system assets: Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2013 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2013 Cooling towers 20 * 1 Jul 2013 Electricity supply assets: Emergency supply assets - see Table B Power supply assets, emergency or standby Steam turbine generators 25 * 1 Jul 2013 Other electricity supply assets - see Table A Electricity supply (26110 to 26400) Emission control assets: Flare tips 10 * 1 Jul 2013 Silencers 20 * 1 Jul 2013 Stacks (exhaust, vent and flare) 20 * 1 Jul 2013 Fire control and alarm systems: Fire fighting systems (incorporating hose boxes, hydrants and ring mains) 30 * 1 Jul 2013 Other fire control and alarm assets - see Table B Fire control and alarm assets Gas detectors: Fixed 10 * 1 Jul 2013 Portable 4 * 1 Jul 2013 Heat exchangers (not specified elsewhere) 20 * 1 Jul 2013 Laboratory assets: Analysers 10 * 1 Jul 2013 Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) 10 * 1 Jul 2013 Overhead cranes 25 * 1 Jul 2013 Piping assets: Flow meters 10 * 1 Jul 2013 Pipes and fittings 25 * 1 Jul 2013 Valves 10 * 1 Jul 2013 Pumps: Boiler feedwater and cooling water pumps 20 * 1 Jul 2013 Dosing pumps 5 * 1 Jul 2013 Other pumps (not specified elsewhere) 15 * 1 Jul 2013 Safety showers and eye wash stations 20 * 1 Jul 2013 Water storage and treatment assets: Clarifiers and settling tanks 20 * 1 Jul 2013 Dam and pond liners 20 * 1 Jul 2013 Dams and effluent ponds 40 * 1 Jul 2013 Ion exchange systems 20 * 1 Jul 2013 Reverse osmosis systems 15 * 1 Jul 2013 Water storage tanks: Polyethylene (PE) 15 * 1 Jul 2013 Other 25 * 1 Jul 2013 Weighbridges 20 * 1 Jul 2013 Ammonium nitrate manufacturing assets: Ammonia handling and storage assets - see above in Ammonia manufacturing assets, distribution, handling and storage assets Ammonium nitrate prill manufacturing assets: Coating, cooling, drying and screening assets: Bulk flow coolers 20 * 1 Jul 2013 Chilling systems (incorporating chillers, ducting and piping) 20 * 1 Jul 2013 Coating product tanks 25 * 1 Jul 2013 Fluid bed coolers 20 * 1 Jul 2013 Rotary drum machines (including coaters, coolers, driers and granulators) 20 * 1 Jul 2013 Screeners 20 * 1 Jul 2013 Distribution, handling and storage assets: Bagging machines 15 * 1 Jul 2013 Conveyor belt weighers 15 * 1 Jul 2013 Conveyors and elevators 15 * 1 Jul 2013 Load out bins/silos 25 * 1 Jul 2013 Reclaim hoppers 20 * 1 Jul 2013 Scales 15 * 1 Jul 2013 Prill tower blowers and fans 20 * 1 Jul 2013 Prill towers (incorporating head tanks and lifts) 25 * 1 Jul 2013 Scrubber systems (incorporating ducting, fans, scrubbers and tanks) 20 * 1 Jul 2013 Ammonia nitrate solution manufacturing assets: Evaporation assets: Condensate tanks, flash drums and separators 20 * 1 Jul 2013 Evaporators 20 * 1 Jul 2013 Neutralisers 25 * 1 Jul 2013 Pipe reactors (titanium) 3 * 1 Jul 2013 Remelt and solution storage tanks (incorporating heating coils and stirrers) 25 * 1 Jul 2013 Solution filters 20 * 1 Jul 2013 Solution pumps 15 * 1 Jul 2013 Nitric acid manufacturing assets: Ammonia liquid filtering vessels (incorporating filters) 25 * 1 Jul 2013 Ammonia vapour filtering vessels (incorporating filters) 20 * 1 Jul 2013 Ammonia/air mixers 20 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating housing and filters) 25 * 1 Jul 2013 Compressors (incorporating drives) 25 * 1 Jul 2013 Tail gas expanders 25 * 1 Jul 2013 Conversion and absorption assets: Absorber columns (including bleachers) 25 * 1 Jul 2013 Catalyst filters 25 * 1 Jul 2013 Converters 25 * 1 Jul 2013 Cooler condensers: Zirconium 25 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid heaters: Zirconium 20 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid pumps 15 * 1 Jul 2013 Nitrous oxide (NOx) abaters 25 * 1 Jul 2013 Weak acid tanks 30 * 1 Jul 2013 Heat exchangers: Air coolers and heaters 25 * 1 Jul 2013 Ammonia vapourisers 20 * 1 Jul 2013 Gas coolers and heaters 20 * 1 Jul 2013 Superheaters 15 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Nitric acid storage assets: Scrubbers 20 * 1 Jul 2013 Tanks 25 * 1 Jul 2013 Support assets - see above in Ammonia manufacturing assets, support assets Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Salt manufacturing and refining assets: Air compressors - see Table B Air compression assets: Air compression assets generally (including air compressors, air dryers and air receivers) Augers 10 * 1 Jul 2022 Automated packing machines 20 * 1 Jul 2022 Bagging machines 10 * 1 Jul 2022 Bag sewers - see Table B Packaging machines: Bag sewers Bag stackers 15 * 1 Jul 2022 Belt weighers 15 * 1 Jul 2022 Blow moulders 15 * 1 Jul 2022 Bucket elevators 10 * 1 Jul 2022 Centrifuges 12 * 1 Jul 2022 Conveyors 15 * 1 Jul 2022 Crushers 25 * 1 Jul 2022 Cyclones 15 * 1 Jul 2022 Dust extraction systems 5 * 1 Jul 2022 Forklifts - see Table B Forklifts Kilns 20 * 1 Jul 2022 Labelling machines (including date printers) 5 * 1 Jul 2022 Metal detectors 10 * 1 Jul 2022 Motor control centres 20 * 1 Jul 2022 Net weighers 5 * 1 Jul 2022 Pallet wrappers - see Table B Packaging machines: Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) Platform scales 10 * 1 Jul 2022 Ribbon mixers 15 * 1 Jul 2022 Roller mills 15 * 1 Jul 2022 Rotary valves 15 * 1 Jul 2022 Salt flake growing tanks 15 * 1 Jul 2022 Salt hoppers 15 * 1 Jul 2022 Sizing screen machines 15 * 1 Jul 2022 Slurry lines 10 * 1 Jul 2022 Wash plant pumps 15 * 1 Jul 2022 Wash plants (removable) 20 * 1 Jul 2022 Weigh feeders 10 * 1 Jul 2022 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 Fertiliser manufacturing (18310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic inorganic chemical manufacturing (18130)) 20 1 Jan 2001 Human pharmaceutical and medicinal product manufacturing (18410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets: Bench top autoclaves 5 * 1 Jan 2004 Incubators 6 * 1 Jan 2004 Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs,high performance liquid chromatographs (HPLCs), and spectrophotometers) 5 * 1 Jan 2004 Particle sizers 5 * 1 Jan 2004 Packaging assets: Accumulators 10 * 1 Jan 2004 Batch, barcode, label, and volume readers 10 * 1 Jan 2004 Blister pack packaging machines 10 * 1 Jan 2004 Blow-fill-seal (BFS) machines 12 * 1 Jan 2004 Bottle and vial inverters and blowers 10 * 1 Jan 2004 Bottle and vial unscramblers 10 * 1 Jan 2004 Bundlers and bundle packing machines 10 * 1 Jan 2004 Cappers and sealers (including tamper proof sealers) 10 * 1 Jan 2004 Cartoners 10 * 1 Jan 2004 Check weighers 10 * 1 Jan 2004 Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers) 12 * 1 Jan 2004 Desiccant and cotton wool depositors/inserters 10 * 1 Jan 2004 Dropper and leaflet inserters 10 * 1 Jan 2004 Flaming stations 10 * 1 Jan 2004 Flow wrappers and shrink wrappers 10 * 1 Jan 2004 Ink jet batch label printers 7 * 1 Jan 2004 Labelling machines 10 * 1 Jan 2004 Palletisers 10 * 1 Jan 2004 Pinhole inspectors 10 * 1 Jan 2004 Robotic pick and place packaging machines 10 * 1 Jan 2004 Sleevers 10 * 1 Jan 2004 Tablet/capsule fillers, feeders and counters 10 * 1 Jan 2004 Production assets: Autoclaves (for terminal sterilisation) 10 * 1 Jan 2004 Drying ovens 10 * 1 Jan 2004 Encapsulators 10 * 1 Jan 2004 Fluid bed dryers 12 * 1 Jan 2004 Granulators and mixer/granulators 12 * 1 Jan 2004 Homogenisers 7 * 1 Jan 2004 Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production 10 * 1 Jan 2004 Metal detectors 10 * 1 Jan 2004 Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) 10 * 1 Jan 2004 Sizing mills 10 * 1 Jan 2004 Tablet and capsule coating machines, coating drums and coating pans 12 * 1 Jan 2004 Tablet dedusters 10 * 1 Jan 2004 Tablet presses 10 * 1 Jan 2004 Vibrating sieves 10 * 1 Jan 2004 Raw material storage and dispensing assets: Demountable strong rooms 20 * 1 Jan 2004 Dispensing booths and associated air filtration systems 10 * 1 Jan 2004 Laminar flow benches and biohazard cabinets 8 * 1 Jan 2004 Safes 20 * 1 Jan 2004 Weighing scales 10 * 1 Jan 2004 Scientific medical and pharmaceutical research assets - see Table A Scientific research services (69100) Services: Air filtration systems 10 * 1 Jan 2004 Water purification plant 10 * 1 Jan 2004 Cleaning compound manufacturing (18510) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Boot and shoe polish manufacturing plant 13 ⅓ 1 Jan 2001 Explosive manufacturing (18920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Explosives manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic inorganic chemical manufacturing (18130)) 13 ⅓ 1 Jan 2001 Other basic chemical product manufacturing n.e.c. (18990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Polymer film and sheet packaging material manufacturing (19110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Extrusion assets: Extruder dies 15 * 1 Jul 2014 Extruders and co-extruders (incorporating barrels, screws, towers and treatment units, but excluding dies) 20 * 1 Jul 2014 Heat exchangers 15 * 1 Jul 2014 Laminating machines 20 * 1 Jul 2014 Packaging assets: Labelling machines 7 * 1 Jul 2014 Palletisers 12 * 1 Jul 2014 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2014 Pouch and bag making machines 10 * 1 Jul 2014 Printing assets - see Table A Printing (16110) Racking machines 25 * 1 Jul 2014 Recycling machines 10 * 1 Jul 2014 Resin preparation assets (including hoppers mixers/blenders and weigh batchers) 15 * 1 Jul 2014 Slitting machines and perforation units 15 * 1 Jul 2014 Support assets: Air compressors and receivers 15 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Control system assets (including control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs)) 10 * 1 Jul 2014 Jib cranes 15 * 1 Jul 2014 Laboratory assets: Generally 15 * 1 Jul 2014 Laboratory analysers 10 * 1 Jul 2014 Silos 25 * 1 Jul 2014 Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) 10 * 1 Jul 2014 Rigid and semi-rigid polymer product manufacturing (19120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Agglomerators, shredders, granulators and grinders 10 * 1 Jul 2016 Air compressor systems (incorporating compressor, drier and receiver) - see Table B Air compression assets generally (including air compressors, air dryers and air receivers) Annealing ovens 25 * 1 Jul 2016 Bagging and de-bagging machines 15 * 1 Jul 2016 Bandsaws 10 * 1 Jul 2016 Bending machines 10 * 1 Jul 2016 Bins 10 * 1 Jul 2016 Blow moulding machines 13 * 1 Jul 2016 Boilers - see Table B Boilers Chilled water plant (incorporating chiller, pipes, pumps etc) 12 * 1 Jul 2016 Control system assets - see Table B Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) Conveyor systems (including framework) 15 * 1 Jul 2016 Cooling towers 15 * 1 Jul 2016 Die carts 15 * 1 Jul 2016 Driers (pellet or resin) 10 * 1 Jul 2016 Drop testers and strength testers 16 * 1 Jul 2016 Extruder dies: Foamed polyethylene (PE) or extruded polystyrene extruder dies 10 * 1 Jul 2016 Generally 12 * 1 Jul 2016 Extruders: Foamed polyethylene (PE) or extruded polystyrene extruders 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Flange makers (pipes) and belling machines 10 * 1 Jul 2016 Forklifts - see Table B Forklifts Granule transfer assets (including feeders, loaders, and vacuum transfer systems) 10 * 1 Jul 2016 Heat exchangers 15 * 1 Jul 2016 Hydraulic power packs 12 * 1 Jul 2016 Hydraulic presses 10 * 1 Jul 2016 Injection moulding machines (incorporating hydraulic power packs but excluding moulds): Expanded polystyrene and expanded polypropylene moulding machines 10 * 1 Jul 2016 Generally 13 * 1 Jul 2016 Laboratory assets: Generally 15 * 1 Jul 2016 Laboratory analysers 10 * 1 Jul 2016 Lifting platforms (including scissor lifts) 15 * 1 Jul 2016 Moulds: Expanded polystyrene and expanded polypropylene moulds 4 * 1 Jul 2016 Generally 8 * 1 Jul 2016 Mould heaters, die heaters and coolers 10 * 1 Jul 2016 Offset rollers, hot stamping machines, ink jet coders and printers and indent printers 5 * 1 Jul 2016 Overhead gantry cranes - see Table B Cranes (gantry and overhead) Palletisers - see Table B Packaging assets, palletisers and depalletisers Pipe cutters 10 * 1 Jul 2016 Pipe winders 12 * 1 Jul 2016 Pits 15 * 1 Jul 2016 Plastic welders 9 * 1 Jul 2016 Polystyrene pre-expanders 10 * 1 Jul 2016 Pullers/haul-offs/haul-throughs/Caterpillar pullers 10 * 1 Jul 2016 Pumps (including hydraulic, water and vacuum) 8 * 1 Jul 2016 Punch machines 5 * 1 Jul 2016 Racking 20 * 1 Jul 2016 Rainwater collection systems (incorporating pipes, tanks, and pumps) 15 * 1 Jul 2016 Resin preparation assets (including hoppers, mixers/blenders, and batch weighing) 15 * 1 Jul 2016 Robot control pendants 5 * 1 Jul 2016 Robots - see Table B Robots (industrial) Safety fencing 15 * 1 Jul 2016 Screen changers 12 * 1 Jul 2016 Silos: Bag silos for expanded polystyrene beads 10 * 1 Jul 2016 Generally - see Table B Silos Splitting/skiving machines 9 * 1 Jul 2016 Transformers 20 * 1 Jul 2016 Trimming machines 12 * 1 Jul 2016 Water baths/tanks, spray tanks, vacuum cooling 15 * 1 Jul 2016 Water tanks 15 * 1 Jul 2016 Adhesive manufacturing (19150) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Paint and coatings manufacturing (19160) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ink factory plant 20 1 Jan 2001 Paint and coatings manufacturing assets: Air compressors 10 * 1 Jul 2013 Bead mills 20 * 1 Jul 2013 Bulk storage tanks 25 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Disperser and mixer motors 15 * 1 Jul 2013 Dispersers 20 * 1 Jul 2013 Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2013 Filling and packing assets: Conveyors 15 * 1 Jul 2013 Denesters 10 * 1 Jul 2013 Filling machines 15 * 1 Jul 2013 Filtration assets 15 * 1 Jul 2013 Labellers (including laser coders and label applicators) 7 * 1 Jul 2013 Printers 7 * 1 Jul 2013 Robotic palletisers 10 * 1 Jul 2013 Wrappers 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Hoists 10 * 1 Jul 2013 Mixers 20 * 1 Jul 2013 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 Piping assets: Manifolds 20 * 1 Jul 2013 Meters 10 * 1 Jul 2013 Piping 25 * 1 Jul 2013 Pumps 10 * 1 Jul 2013 Racking: External 15 * 1 Jul 2013 Internal 20 * 1 Jul 2013 Scales 10 * 1 Jul 2013 Spray booths 15 * 1 Jul 2013 Testing assets: Air conditioning assets (including room units and split systems) 8 * 1 Jul 2013 Gloss meters 10 * 1 Jul 2013 Ovens 15 * 1 Jul 2013 Spectrometers 10 * 1 Jul 2013 Viscometers 10 * 1 Jul 2013 Vacuum lifters 10 * 1 Jul 2013 Natural rubber product manufacturing (19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 Glass and glass product manufacturing (20100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Container glass and flat (float) glass manufacturing assets: Ancillary assets: Blowers and fans 25 * 1 Jul 2008 Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors) 25 * 1 Jul 2008 Ducting, pipes and piping 40 * 1 Jul 2008 Steelwork structures (including gantries, platforms and walkways) 40 * 1 Jul 2008 Vacuum pumps: Liquid ring pumps 10 * 1 Jul 2008 Oil sealed pumps 20 * 1 Jul 2008 Annealing lehrs 25 * 1 Jul 2008 Batch house assets: Cullet handling and return assets: Cullet crushers 25 * 1 Jul 2008 Scraping conveyor systems: Container glass 12 * 1 Jul 2008 Flat glass 25 * 1 Jul 2008 Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers) 25 * 1 Jul 2008 Silos 40 * 1 Jul 2008 Coating assets (cold and hot end) 12 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) 25 * 1 Jul 2008 Float baths 25 * 1 Jul 2008 Forehearths 12 * 1 Jul 2008 Forming machines (incorporating shearing and distribution systems) 12 * 1 Jul 2008 Glass furnace assets: Batch chargers 12 * 1 Jul 2008 Exhaust stacks: Brick lined 40 * 1 Jul 2008 Steel 12 * 1 Jul 2008 Furnace support assets (including bubbler systems and electro boost systems) 12 * 1 Jul 2008 Furnace tanks 12 * 1 Jul 2008 Regenerators and recuperators 12 * 1 Jul 2008 Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars) 12 * 1 Jul 2008 Inspection assets 10 * 1 Jul 2008 Lehr stackers 12 * 1 Jul 2008 Moulds 2 * 1 Jul 2008 Glass product manufacturing assets: Automotive glass product manufacturing assets: CNC controlled edgers and grinders 15 * 1 Jul 2009 CNC controlled scorers and cutters 15 * 1 Jul 2009 Inspection assets: Automotive laminated glass product inspection assets (including automated distortion checking assets and conveyors) 15 * 1 Jul 2009 Automotive toughened glass product inspection assets (including thermal imaging testing assets) 10 * 1 Jul 2009 Post-processing assets used in automotive laminated glass production and toughened glass production processes: Automated back window soldering units 10 * 1 Jul 2009 Others (including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling) 15 * 1 Jul 2009 CNC machines 7 * 1 Jul 2009 Control systems (excluding personal computers) 10 * 1 Jul 2009 Cutting tables: Automated cutting and break-out tables 10 * 1 Jul 2009 Laminated glass cutting tables 10 * 1 Jul 2009 Manual cutting tables (including air float tables) 15 * 1 Jul 2009 Digital printing assets: Digital printers 5 * 1 Jul 2009 Dryers 12 ½ * 1 Jul 2009 Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots) 15 * 1 Jul 2009 Drilling and/or milling machines (including horizontal and vertical drilling machines) 10 * 1 Jul 2009 Edgers: Arrissing machines 8 * 1 Jul 2009 Horizontal double edgers 10 * 1 Jul 2009 Straight line edgers and bevellers 7 * 1 Jul 2009 Glass handling and storage assets: Automated loaders and unloaders (used with automated cutting tables, laminating lines, toughening lines etc) 10 * 1 Jul 2009 Bulk glass handling assets: Straddle carriers 10 * 1 Jul 2009 Vertical glass handlers (sideloaders, tuning forks) 17 * 1 Jul 2009 Cranes (gantry and overhead) 25 * 1 Jul 2014 Racks (including A-frame racks, hydraulic concertina racks and freefall racks) 20 * 1 Jul 2009 Steel grabs 12 * 1 Jul 2009 Trolleys 7 * 1 Jul 2009 Vacuum lifters and scissor grabs 8 * 1 Jul 2009 Vertical masts and other elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 66400), Elevating work platforms (EWPs) Glass laminating assets (including assembly clean room assets, autoclaves, heaters, laminating lehr furnaces, ovens, pre-presses, presses and vacuum bag furnaces) 15 * 1 Jul 2009 Glass toughening (tempering) assets: Furnaces and quenches used in toughening, bending/toughening and bending/slumping 20 * 1 Jul 2009 Heat soaking ovens 20 * 1 Jul 2009 Glass washing machines 10 * 1 Jul 2009 Plastic film applicators (spotstick machines) 8 * 1 Jul 2009 Screen printing assets - see Table A Printing (16110) Support assets: Air compressors 20 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Waterjet cutting machines 10 * 1 Jul 2009 Note: Determinations for assets used in mining clay are shown under the Construction material mining (09110 to 09190) sub-category Ceramic product manufacturing (20210 to 20290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clay brick and paver manufacturing assets: Box feeders 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors 20 * 1 Jul 2011 Cutters 15 * 1 Jul 2011 De-hackers (excluding robots) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Extruders 15 * 1 Jul 2011 Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) 10 * 1 Jul 2011 Kiln/dryer/transfer car track work 12 * 1 Jul 2011 Kiln/dryer cars 10 * 1 Jul 2011 Kilns 20 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Setting assets (excluding robots) 20 * 1 Jul 2011 Transfer cars 15 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Pottery plant 20 1 Jan 2001 Rapid fire shuttle kilns (used in the manufacture of ceramic tiles) 13 ⅓ 1 Jan 2001 Cement manufacturing (20310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cooling assets: Air to air coolers 20 * 1 Jul 2011 Evaporation coolers: Cement coolers 20 * 1 Jul 2011 Conditioning towers (incorporating spray systems) 20 * 1 Jul 2011 Grate coolers (incorporating grate conveyor and quenching fans) 25 * 1 Jul 2011 Drying assets: Fluid bed dryers 20 * 1 Jul 2011 Hot gas generators 15 * 1 Jul 2011 Rotary dryers 20 * 1 Jul 2011 Electrical installation assets (including cabling): Power generators 15 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Transformers 20 * 1 Jul 2011 Emissions control assets: Dedusting fans 20 * 1 Jul 2011 Particulate filtering assets (excluding filter units incorporated in kiln bypass systems): Bagfilter systems (incorporating housing and filters) 20 * 1 Jul 2011 Electrostatic precipitators 20 * 1 Jul 2011 Stacks (excluding stacks incorporated in kiln bypass systems) 25 * 1 Jul 2011 Milling assets (used for raw material and cement milling including gearbox and drives): Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) 20 * 1 Jul 2011 Roller mills (vertical) (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Roller presses 20 * 1 Jul 2011 Separators/classifiers (including single and multi cyclones) 15 * 1 Jul 2011 Preheat and clinker production assets: Cyclone preheaters (incorporating tower structure, lifts, cyclones, precalciners, ducts, inlet chambers and meal pipes) 20 * 1 Jul 2011 Kilns (incorporating kiln shell, inlet chamber, roller stations, thrust unit, kiln hood, burner and drive) 25 * 1 Jul 2011 Kiln bypass systems (incorporating bypass ducts, heat exchangers, spray towers, filter units, ID fans and stacks) 10 * 1 Jul 2011 Kiln guns 5 * 1 Jul 2011 Kiln shell scanners 10 * 1 Jul 2011 Quarrying assets: Construction material mining assets - see Table A Construction material mining (09110 to 09190) Scrapers 7 * 1 Jul 2011 Storage, handling and packing assets: Conveyor systems (mechanical and pneumatic types incorporating structures, moving media, gearboxes, motors, fans, feeders, flowgates, feed valves and weighers): Mechanical: Belt, screw, drag chain, apron/pan conveyors 15 * 1 Jul 2011 Bucket elevators 20 * 1 Jul 2011 Pneumatic: Air lift elevators 15 * 1 Jul 2011 Air slides 15 * 1 Jul 2011 Hoppers, bins and tanks 20 * 1 Jul 2011 Packaging assets: Packing/bagging machines 15 * 1 Jul 2011 Palletisers 15 * 1 Jul 2011 Wrappers 10 * 1 Jul 2011 Pressure vessels (other than air/shock blast units) 25 * 1 Jul 2011 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wetslag, or at port facilities) 40 * 1 Jan 2004 Steel, generally 30 * 1 Jan 2004 Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004 Stockpile assets: Reclaim tunnels 25 * 1 Jul 2011 Reclaimers 25 * 1 Jul 2011 Stackers 25 * 1 Jul 2011 Unloading/loading assets: Bulk loading devices (including loading spouts and telescopic chutes) 10 * 1 Jul 2011 Railcar and truck unloaders (including pump unloading and vacuum pressure unloading systems) 20 * 1 Jul 2011 Ship unloading/loading assets - see Table A Water transport and support services (48100 to 48200 and 52110 to 52190) Weighbridges 20 * 1 Jul 2011 Support assets: Air compression assets: Packaged air compressors (compressor, drier and receiver in one integrated unit) 10 * 1 Jul 2011 Other air compressor systems 15 * 1 Jul 2011 Air/shock blast units 8 * 1 Jul 2011 Control systems (process and safety control systems incorporating PLCs, cabling, monitors, sensors and switchgear, but excluding software) 10 * 1 Jul 2011 Cranes 20 * 1 Jul 2011 Hoists 20 * 1 Jul 2011 ID (induced draught) fans 15 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Testing equipment: Generally (including spectrometers, gas chromatographs, titrators, calorimeters, laser granulometers, photometers, moisture analysers, drying ovens) 8 * 1 Jul 2011 Raw material analysers 5 * 1 Jul 2011 XRF/XRD analysers 5 * 1 Jul 2011 Plaster product manufacturing (20320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Plasterboard and cornice manufacturing assets: General: Bins 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors (including belt conveyors, belt stacker conveyors, bucket elevators and screw conveyors) 20 * 1 Jul 2011 Dust collection assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2011 Dust detectors 5 * 1 Jul 2011 Fans/blowers (excluding blowers used with hot pits) 20 * 1 Jul 2011 Feeders 15 * 1 Jul 2011 Flow meters 10 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Lump breakers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Rotary valves 15 * 1 Jul 2011 Silos (steel) 20 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Plaster milling assets: Bulk bag handling assets 20 * 1 Jul 2011 Calciners 20 * 1 Jul 2011 Grinding/hammer mills 20 * 1 Jul 2011 Heat generators 15 * 1 Jul 2011 Hot pits: Blowers 12 * 1 Jul 2011 Vessels 20 * 1 Jul 2011 Stucco coolers 20 * 1 Jul 2011 Plasterboard/cornice plant assets: Chillers (volumetric air-cooled) 15 * 1 Jul 2011 Dry end handling assets (including bookers, cascades, conveyors and stackers) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Dunnage assets used to make dunnage 25 * 1 Jul 2011 Forming line assets (including belt conveyors and roller conveyors) 20 * 1 Jul 2011 Forming plates 10 * 1 Jul 2011 Forming station assets (excluding forming plates and pin mixers) 20 * 1 Jul 2011 Hydropulpers 25 * 1 Jul 2011 Knives (used for plasterboard or cornice) 25 * 1 Jul 2011 Paper and tape assets (including creasers, magazines, splicing assets, tape rollers, tension stations and unwinders) 20 * 1 Jul 2011 Pin mixers 13 * 1 Jul 2011 Printers 5 * 1 Jul 2011 Start-up pullers (used for cornice) 20 * 1 Jul 2011 Wet-end-transfer assets (including conveyors, dryer in-feeds, turners) 20 * 1 Jul 2011 Ready-mixed concrete manufacturing (20330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors 10 * 1 Jul 2014 Air dryers 10 * 1 Jul 2014 Bins (including weigh bins, but excluding concrete bins) 15 * 1 Jul 2014 CCTV systems 5 * 1 Jul 2014 Cement tankers (incorporating tank and trailer) - see Table B Motor vehicles and trailers, trailers having a gross vehicle mass greater than 4.5 tonnes Chillers 15 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors 20 * 1 Jul 2014 Dust extraction systems 15 * 1 Jul 2014 Fuel storage assets: Card reading systems 6 * 1 Jul 2014 Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) 10 * 1 Jul 2014 Pumps 10 * 1 Jul 2014 Tanks 25 * 1 Jul 2014 Hoppers (including weigh hoppers) 15 * 1 Jul 2014 Mixers used in wet ready-mixed plants 15 * 1 Jul 2014 Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) 10 * 1 Jul 2014 Silos 30 * 1 Jul 2014 Slump stands 10 * 1 Jul 2014 Testing assets: Concrete testers 10 * 1 Jul 2014 Ovens 8 * 1 Jul 2014 Truck transit mixers: Mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching trucks: Trucks - see Table B Motor vehicles and trailers Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) 10 * 1 Jul 2014 Waste water treatment assets: Catchment and settlement ponds 20 * 1 Jul 2014 Concrete slurry pumps 3 * 1 Jul 2014 Polyethylene (PE) water tanks 8 * 1 Jul 2014 Water pumps 5 * 1 Jul 2014 Concrete product manufacturing (20340) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Concrete block, brick and paver manufacturing assets: Batching and mixing assets: Bins (excluding concrete bins) 15 * 1 Jul 2011 Colour dosing assets 12 * 1 Jul 2011 Colour tanks (incorporating stirrers) 15 * 1 Jul 2011 Hoppers 15 * 1 Jul 2011 Mixers 15 * 1 Jul 2011 Block/brick/paver making assets: Block/brick/paver making machines 15 * 1 Jul 2011 Moulds 5 * 1 Jul 2011 Splitters 10 * 1 Jul 2011 Curing assets: Boilers (including steam generators) 20 * 1 Jul 2011 Drying chambers 25 * 1 Jul 2011 Elevators/lowerators (including loaders/unloaders) 15 * 1 Jul 2011 Racks (excluding racks fixed to drying chambers) 5 * 1 Jul 2011 Transfer car (incorporating finger cars) track works 15 * 1 Jul 2011 Transfer cars (incorporating finger cars) 15 * 1 Jul 2011 General assets: Control systems 10 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Plates 10 * 1 Jul 2011 Palletising and packaging assets: Cubing assets (including cubers, doublers and squeezers) 15 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Concrete roof tile manufacturing assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Applicator batching assets (including hoppers, mixers and tanks, but excluding batching assets for anti-scuff hot glue/max applicators and oil applicators) 15 * 1 Jul 2012 Applicators: Anti-scuff hot glue/wax 10 * 1 Jul 2012 General (including colour, sealer and sheen) 20 * 1 Jul 2012 Oil (excluding oil tanks) 10 * 1 Jul 2012 Bins 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Curing assets: Boilers 20 * 1 Jul 2012 Curing bays: Concrete 25 * 1 Jul 2012 Foam sandwich (incorporating insulated panel walls, roof and doors) 10 * 1 Jul 2012 Rackers/derackers (including loaders/unloaders) 20 * 1 Jul 2012 Racks (used in curing bays) 10 * 1 Jul 2012 Depalleters 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Hoppers 15 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Packaging assets: General (including collectors, compilers and cranes) 20 * 1 Jul 2012 Robots 10 * 1 Jul 2012 Shrink wrappers 10 * 1 Jul 2012 Strapping assets 10 * 1 Jul 2012 Wrapping assets 10 * 1 Jul 2012 Plates: General 7 * 1 Jul 2012 Trim (including plates used for barge and ridge tiles) 5 * 1 Jul 2012 Fibre cement building boards manufacturing assets: Curing assets: Autoclaves (incorporating rails) 30 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Chargers (including traversers) 15 * 1 Jul 2012 Trackwork 20 * 1 Jul 2012 Trolley chain hauling systems (incorporating chains, gearboxes, motors and tappets) 15 * 1 Jul 2012 Trolley transfer platforms (including transversals) 20 * 1 Jul 2012 Trolleys (including trucks) used inside and outside autoclaves 10 * 1 Jul 2012 Trolleys (including trucks) used only outside autoclaves 20 * 1 Jul 2012 Tunnels (including steamers) 25 * 1 Jul 2012 Finishing line and packaging assets: Applicators (including coating and sealing applicators) 7 * 1 Jul 2012 Drying tunnels (including heating ovens) 10 * 1 Jul 2012 Machining assets (including sanding and trimming assets) 15 * 1 Jul 2012 Printers 5 * 1 Jul 2012 Robots 10 * 1 Jul 2012 General assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Dust collection assets 20 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Stackers/unstackers (including pilers/unpilers) 15 * 1 Jul 2012 Steel templates 7 * 1 Jul 2012 Manufacturing, trimming and pressing assets: Cranes (used to load boards into presses and unload boards from presses) 15 * 1 Jul 2012 Guillotines 20 * 1 Jul 2012 Hatschek machines (including tub machines) 25 * 1 Jul 2012 Presses 20 * 1 Jul 2012 Scrap return assets (including pulpers and shredders) 15 * 1 Jul 2012 Trimmers 20 * 1 Jul 2012 Storage, preparation and mixing assets: Ball mills 25 * 1 Jul 2012 Batching vessels (including feeding vessels) (excluding silica thickener vessels) 20 * 1 Jul 2012 Classifiers (including cyclones) 15 * 1 Jul 2012 Hoppers 20 * 1 Jul 2012 Hydropulpers 20 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Refiners 20 * 1 Jul 2012 Storage tanks (including silica thickener vessels) 25 * 1 Jul 2012 Prefabricated concrete product manufacturing assets: Air compressors 10 * 1 Jul 2013 Automated panel manufacturing assets: Automated trowel machines (incorporating crane and trowel) 15 * 1 Jul 2013 Concrete distribution stations: Distributors 10 * 1 Jul 2013 Flying buckets 10 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Curing chambers 25 * 1 Jul 2013 Laser beam alignment systems 10 * 1 Jul 2013 Pallet cleaning machines 15 * 1 Jul 2013 Pallet receivable stands (excluding pallet vibrating stands) 20 * 1 Jul 2013 Pallet transport systems: Pallet drive mechanisms (incorporating drive units, motors, sensors and wheels) 10 * 1 Jul 2013 Track work 20 * 1 Jul 2013 Transversals (including continuous transfer wagons) 10 * 1 Jul 2013 Pallet vibrating stands 10 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Rack feeders 15 * 1 Jul 2013 Shutter cleaning machines 15 * 1 Jul 2013 Shutter transporting assets (including automated roller conveyors) 15 * 1 Jul 2013 Shutters 8 * 1 Jul 2013 Turning machines (including flippers and tilting assets) 20 * 1 Jul 2013 Buckets (including kibbles, skips and tippers) 6 * 1 Jul 2013 Casting tables 10 * 1 Jul 2013 Concrete manufacturing assets: Bins (excluding concrete bins) 15 * 1 Jul 2013 Conveyors 20 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Mixers 15 * 1 Jul 2013 Concrete testers 10 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Lifting gear (including chains, lugs and swivels) 7 * 1 Jul 2013 Moulds 10 * 1 Jul 2013 Pipe manufacturing assets: Cage machines 20 * 1 Jul 2013 Load testers 25 * 1 Jul 2013 Moulds 7 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Pipe making machines 20 * 1 Jul 2013 Prestressing assets 10 * 1 Jul 2013 Shutter saws 7 * 1 Jul 2013 Steel cutters and benders 7 * 1 Jul 2013 Trowel machines 4 * 1 Jul 2013 Work tables 10 * 1 Jul 2013 Silos 30 * 1 Jul 2012 Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 Other non-metallic mineral product manufacturing (20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 Iron smelting and steel manufacturing (21100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used in common in iron smelting and steel manufacturing processes: Automated guided vehicles (AGVs) 20 * 1 Jul 2010 CCTV systems 3 * 1 Jul 2010 Coil cars (including hydraulic sliding floor plates) 13 * 1 Jul 2010 Coil car tracks and rails 7 * 1 Jul 2010 Control systems assets: Instruments (including temperature probes, control panels, gas analysers, location sensors, carbon monoxide monitors, pressure controls, temperature controls, pyrometers, strip position sensors, gamma ray detectors, hot metal detectors, x-ray gauges, width gauges, thickness gauges) 7 * 1 Jul 2010 Programmable logic controllers (PLCs) and distributed control systems (DCS) 10 * 1 Jul 2010 Uninterruptible power supplies (UPS) 5 * 1 Jul 2010 Cranes and gantries 20 * 1 Jul 2010 Electricity distribution, generation or transmission assets: Aerials or underground cables 30 * 1 Jul 2010 Electronic protection relays 10 * 1 Jul 2010 High voltage switchgear 25 * 1 Jul 2010 Transformers 20 * 1 Jul 2010 Use any relevant determinations made in Electricity supply (26110 to 26400) for any other electricity distribution, generation or transmission assets Gasometers 30 * 1 Jul 2010 Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail freight and passenger transport services (47100 to 47200) Rolls for mill roll stands (including roughing mill rolls, finishing mill rolls and skin conditioning mill rolls) 2 * 1 Jul 2010 Roller tables (incorporating gearboxes, motors, drives, rolls, table frames, aprons, side guards and foundations) 15 * 1 Jul 2010 Scale or transfer car rail tracks and turntables 20 * 1 Jul 2010 Scale or transfer cars (incorporating cable reel and drive units) 20 * 1 Jul 2010 Ship ore unloaders 20 * 1 Jul 2010 Slag processing assets: Crushers 20 * 1 Jul 2010 Granulators 15 * 1 Jul 2010 Slag pots 20 * 1 Jul 2010 Slag pot carriers 10 * 1 Jul 2010 Stacks (including flare off stacks (incorporating burners and derricks)) 20 * 1 Jul 2010 Stackers, reclaimers, stacker/reclaimers and sequencers 25 * 1 Jul 2010 Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: BOS vessels (incorporating motors, gearboxes, bull gear, vessel, torsion bar, lube pumps, pulse generators, tacho generators, brakes, limit switches, pressure switches and support structures) 10 * 1 Jul 2010 Desulphurising lances (incorporating masts, winch control boxes, hydraulic cylinders carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Electric arc furnaces (EAFs) 10 * 1 Jul 2010 Electrode control arms 10 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Electrostatic precipitators 15 * 1 Jul 2010 Primary and secondary scrubbers (incorporating support structure and spray systems) 20 * 1 Jul 2010 Waste gas radiation cooling systems (incorporating water sprays and ducts) 20 * 1 Jul 2010 Waste gas extractor fans and silencers 20 * 1 Jul 2010 Flux making assets: Kiln contact coolers (including agitator, agitator hydraulic system and rotary valves) 15 * 1 Jul 2010 Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Lime kiln discharge conveyors (incorporating structures, belts, pulleys, motors and gearboxes) 15 * 1 Jul 2010 Lime kilns (incorporating rollers, tyres, support structures, drives, motors and gearboxes) 25 * 1 Jul 2010 Raw material crushers and ball mills 15 * 1 Jul 2010 Grinders (incorporating motors, drive pullies and belts, drive shafts, roller crusher units and whizzer separators) 15 * 1 Jul 2010 Heat shielding for vessels incorporating supports 30 * 1 Jul 2010 Hot metal pots 20 * 1 Jul 2010 Lance pumps and motor assemblies 15 * 1 Jul 2010 Liquid oxygen lances (incorporating carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Liquid oxygen supply pipes 10 * 1 Jul 2010 Materials handling assets: Air blowers 15 * 1 Jul 2010 Bins 20 * 1 Jul 2010 Bucket elevators 20 * 1 Jul 2010 Conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Cyclones 10 * 1 Jul 2010 Hoppers, weigh hoppers, chutes, silos 20 * 1 Jul 2010 Scrap metal buckets, skips and stands 20 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Vibro feeders 15 * 1 Jul 2010 Vibrators 15 * 1 Jul 2010 Weighbridges (incorporating load cells) 20 * 1 Jul 2010 Pneumatic air tube systems (incorporating blower units) 20 * 1 Jul 2010 Scull breakers 10 * 1 Jul 2010 Secondary treatment assets: Composition adjustment stations (including Injection Reheating Up Temperature (IRUT) stations incorporating snorkels, support structures and motors) 20 * 1 Jul 2010 Ladle metallurgical furnaces (LMFs) 20 * 1 Jul 2010 Vacuum degassers (incorporating steam pumps and vacuum pumps) 10 * 1 Jul 2010 Slag rakes 10 * 1 Jul 2010 Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) 20 * 1 Jul 2010 Sub or sampling lances (incorporating motors, drives, gearboxes, limit switches, over speed switches, drums, cables and slow motors) 10 * 1 Jul 2010 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Launder distribution and collection systems 15 * 1 Jul 2010 Pipes and pipelines: Slurry disposal pipelines 15 * 1 Jul 2010 Water pipes 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps (including slurry disposal pumps) 15 * 1 Jul 2010 Settling ponds 30 * 1 Jul 2010 Tanks: Conditioner, slurry, polymer, liquid flocculants and mixer tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Blast furnace assets: Cast house assets: Cast house floor iron and slag runner systems, covers, and tilting spouts 5 * 1 Jul 2010 Cast house structure 40 * 1 Jul 2010 Common hydraulic systems 15 * 1 Jul 2010 Manipulators 15 * 1 Jul 2010 Mud guns 15 * 1 Jul 2010 Taphole drills 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Chimney mains 30 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Dust catchers (incorporating supporting structures) 15 * 1 Jul 2010 Excess gas bleeder systems 20 * 1 Jul 2010 Furnace top recovery turbine systems (incorporating hydraulic system, inlet and outlet mains and valves) 20 * 1 Jul 2010 Scrubbers (incorporating support structure and spray systems) 15 * 1 Jul 2010 Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics 15 * 1 Jul 2010 Waste gas collector mains and ducts 15 * 1 Jul 2010 Furnace proper assets: Furnace charging tops (incorporating charging valves and hydraulics) 15 * 1 Jul 2010 Furnace elevators 15 * 1 Jul 2010 Furnace shells (incorporating hearths, refractory linings, staves, probes, profile meters and sondes) 15 * 1 Jul 2010 Furnace support assets (including maintenance platforms and control and switch rooms) 15 * 1 Jul 2010 Furnace support structure (incorporating foundations) 40 * 1 Jul 2010 Hot blast system assets: Cold blast mains (incorporating snorts and mixer valves) 15 * 1 Jul 2010 Hot blast mains (incorporating bustle mains, back draught mains and tuyere stock) 15 * 1 Jul 2010 Stoves (incorporating refractory, shell, foundations, fan and valves) 30 * 1 Jul 2010 Stoves mixed gas main systems 15 * 1 Jul 2010 Materials handling assets: Furnace charging bins 15 * 1 Jul 2010 Furnace charging conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Furnace charging skip hoist 20 * 1 Jul 2010 Furnace charging skip tracks 30 * 1 Jul 2010 Furnace charging skips 15 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Torpedo cars 17 * 1 Jul 2010 Water treatment assets: Basins 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Valves and other non-pipe fittings 8 * 1 Jul 2010 Water distribution systems 10 * 1 Jul 2010 Water pumps 10 * 1 Jul 2010 Coke making assets: Coal screening assets: Crushers 20 * 1 Jul 2009 Hammer mills 15 * 1 Jul 2009 Hydrowashers 20 * 1 Jul 2009 Primary, secondary and tertiary screens and chutes 10 * 1 Jul 2009 Coke ovens batteries assets: Breeze basins 30 * 1 Jul 2009 Charging car rails 20 * 1 Jul 2009 Charging cars 20 * 1 Jul 2009 Coke ovens batteries (including ovens, doors, individual oven gas off takes from supply and extraction mains) 30 * 1 Jul 2009 Coke ploughs 15 * 1 Jul 2009 Coke transfer cars 25 * 1 Jul 2009 Coke wharves (including concrete end barriers and skids) 30 * 1 Jul 2009 Hot car spur lines 30 * 1 Jul 2009 Hot cars (incorporating locomotive, wagon, tray and bogies) 15 * 1 Jul 2009 Quenchers (incorporating stack structures, water tanks, pipes, pumps, sprays, pneumatic systems and water pump pits) 15 * 1 Jul 2009 Ram tracks and live rails 30 * 1 Jul 2009 Rams 30 * 1 Jul 2009 Coke ovens gas by-products assets: Acid compound assets: Acid compound structures, pumps, overflow and storage tanks 15 * 1 Jul 2009 Ammonia absorbers (including pumps, ammonia storage tanks, and distribution pipes including valves) 15 * 1 Jul 2009 Ammonia plant assets: Ammonia incinerators, ammonia stills, tanks, decanters, pumps, condensers (including support structures, stacks) 15 * 1 Jul 2009 Benzine, toluene and xylene plant assets: Distillation columns, dephlegorators, pumps, tanks, coolers, condensers and pre heaters 30 * 1 Jul 2009 Benzol scrubbers (including pumps and distribution pipe work including valves) 35 * 1 Jul 2009 Exhausters (including support structures and hydraulic systems) 5 * 1 Jul 2009 Final coolers 35 * 1 Jul 2009 Napthalene plant assets: Sludge tanks, pre heaters, distillation columns, tanks, decanters, condensers, and pumps 35 * 1 Jul 2009 Primary cooler assets: Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 40 * 1 Jul 2009 Sulphate plant assets: Feed tanks, evaporators, centrifuge units, conveyors (including belts, structures, drives and chutes, jet condensers, hot water tanks, driers including chutes, drives, and support structures, pumps, vibrating screens, cyclones, and scraper conveyors) 10 * 1 Jul 2009 Tar plant assets: Decanters, make tanks (incorporating scrapers and drives, storage tanks, steam and electric pumps, liquor tank and strainers) 15 * 1 Jul 2009 Tar precipitators 20 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Baghouses 20 * 1 Jul 2009 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 20 * 1 Jul 2009 Dust collection systems, dust drop out boxes and dust disposal rotary valves (incorporating motors and gearboxes) 20 * 1 Jul 2009 Fume extraction hoods 20 * 1 Jul 2009 Waste gas collector mains and ducts 25 * 1 Jul 2009 Materials handling assets: Bins (including furnace coke, dust disposal bins) 20 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 15 * 1 Jul 2009 Conveyor systems transfer houses 15 * 1 Jul 2009 Feed bunkers 15 * 1 Jul 2009 Motorised feeders 15 * 1 Jul 2009 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 25 * 1 Jul 2009 Hot strip mill assets: Coil and slab weighers 15 * 1 Jul 2010 Coil box and crop shear assets: Coil boxes (incorporating side guard drives and transfer mechanism assemblies) 8 * 1 Jul 2010 Coil box shear and scale breakers 17 * 1 Jul 2010 Crop shears (incorporating assemblies and main drive motors) 17 * 1 Jul 2010 Crop shear maintenance jigs and pinch rolls 15 * 1 Jul 2010 Transfer bed oxy cutting stations 15 * 1 Jul 2010 Coil handling assets: Cooling tunnel conveyors 13 * 1 Jul 2010 Cooling tunnel ventilation fans 10 * 1 Jul 2010 Marking machines 15 * 1 Jul 2010 De-scaling systems (incorporating scale breakers, nozzles, pipe works, valves and high pressure pumps) 10 * 1 Jul 2010 Down coiler assets (including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drives)) 15 * 1 Jul 2010 Finishing mill assets: Finishing mill flumes 20 * 1 Jul 2010 Finishing mills (incorporating mill stands, side guides, strippers, screw downs, drive shafts, pinion boxes, main drive motors, transformers, loopers, grease systems, oil circulation systems, and hydraulic systems) 20 * 1 Jul 2010 Laminar flow cooling systems 15 * 1 Jul 2010 Mill roll shop assets: Bearing washing machines 10 * 1 Jul 2010 Chuck changers 15 * 1 Jul 2010 Floor plate or checker plate machines 15 * 1 Jul 2010 Roll grinders 15 * 1 Jul 2010 Roll lathes 20 * 1 Jul 2010 Roll racks and sleds 20 * 1 Jul 2010 Reversing roughing mill assets: Reversing roughing mills (incorporating mill stands, entry side guards, delivery side guards, main drive motors and hydraulic systems) 20 * 1 Jul 2010 Vertical edgers (incorporating drive motors, gearboxes and edger adjustments) 20 * 1 Jul 2010 Roll changing assets 20 * 1 Jul 2010 Scale scrapers 15 * 1 Jul 2010 Skin pass mill assets: Skin pass mills (incorporating mill entry assets,gap control and auxiliary hydraulics, main drive motors, payoff reel, un-coiler mandrels and re-coiler mandrels) 20 * 1 Jul 2010 Tension reels and belt wrappers 15 * 1 Jul 2010 Laser systems mill entry 5 * 1 Jul 2010 Slab tracking systems 5 * 1 Jul 2010 Strapping machines (including radial and circumferential) 13 * 1 Jul 2010 Walking beam furnace assets: Air dilution manifolds 20 * 1 Jul 2010 Air ducts 10 * 1 Jul 2010 Coke ovens gas systems 15 * 1 Jul 2010 Cold combustion air systems 20 * 1 Jul 2010 Dilution blowers 10 * 1 Jul 2010 Extractors 10 * 1 Jul 2010 Furnaces (incorporating structure, charging machines with synchronising drive trains, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Nitrogen purge systems 15 * 1 Jul 2010 Tracking lasers (incorporating cables and adapters) 5 * 1 Jul 2010 Pellet making assets: Balling assets: Balling drums 20 * 1 Jul 2010 Bentonite tanks 20 * 1 Jul 2010 Mixers 20 * 1 Jul 2010 Seed screens 10 * 1 Jul 2010 Cooler assets: Cooler fans 10 * 1 Jul 2010 Annular coolers (incorporating pans, pan conveyors and drives) 25 * 1 Jul 2010 Roller screens 10 * 1 Jul 2010 Dewatering assets: Launders 20 * 1 Jul 2010 Pressure filter pumps 5 * 1 Jul 2010 Process water tanks 20 * 1 Jul 2010 Return water pipes 20 * 1 Jul 2010 Slurry feed pipes 10 * 1 Jul 2010 Slurry pumps 10 * 1 Jul 2010 Slurry tanks (incorporating agitators) 15 * 1 Jul 2010 Sumps 20 * 1 Jul 2010 Thickeners (incorporating tanks, rakes and access platforms) 20 * 1 Jul 2010 Vertical plate pressure filters (incorporating filters, plates, membranes, water sprays, ladders, bomb bay doors) 20 * 1 Jul 2010 Emissions control assets: Compressors 20 * 1 Jul 2010 Dust collection system 20 * 1 Jul 2010 Multi-cone 20 * 1 Jul 2010 Scrubbers 20 * 1 Jul 2010 Waste gas collector mains and ducts 20 * 1 Jul 2010 Waste gas extractor fans 20 * 1 Jul 2010 Fluxing tanks 20 * 1 Jul 2010 Grinding mills 15 * 1 Jul 2010 Induration assets: Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Rotary kilns (incorporating bearings, drive gear and drive system) 30 * 1 Jul 2010 Travelling grates (incorporating motors, gearboxes or drives and rollers) 30 * 1 Jul 2010 Waste heat recovery ducts 15 * 1 Jul 2010 Waste heat recovery fans 10 * 1 Jul 2010 Materials handling assets: Conveyor systems (incorporating structures, belts, gearboxes and motors): Conveyors to and from balling drums 20 * 1 Jul 2010 Filter cake conveyors 20 * 1 Jul 2010 Finished pellet conveyor 20 * 1 Jul 2010 Flux bins 20 * 1 Jul 2010 Roller feeders 10 * 1 Jul 2010 Table feeders 10 * 1 Jul 2010 Vibrating feeders 10 * 1 Jul 2010 Weigh feeders 10 * 1 Jul 2010 Plate mill assets: Cold levellers (incorporating motor, gearbox spindles, hydraulic traverse cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) 30 * 1 Jul 2010 De-scaling boxes (incorporating sprays, mechanicals, control valves pipe work after isolation valves, de-scaling box table rolls, tables, chains, covers, side guides and covers) 10 * 1 Jul 2010 Edgers (incorporating motors, hydraulic controls, mechanical controls, anvil (carryover table), hand rails and walkways) 20 * 1 Jul 2010 Furnace entry skids 20 * 1 Jul 2010 Furnaces (incorporating slab pushers, bumpers, pyrometers, off takes from king valve to outlets and all structures and equipment from after entry skids up to and including circular apron skids) 20 * 1 Jul 2010 Hot levellers (incorporating motors, gearboxes, spindles, rolls, leveller AGC capsules, screws, crowning device, de-scaling header and valves) 20 * 1 Jul 2010 Inter-roll stand cooling sprays 15 * 1 Jul 2010 Reversing finishing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Reversing roughing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Rope driven cooling transfer bed 20 * 1 Jul 2010 Shears (including crop, divide, scrap, rotary trim, guillotine and end shears) 20 * 1 Jul 2010 Slab sizing systems (incorporating side guard measuring devices and stands, slab sizing unit supports, cameras and light banks) 5 * 1 Jul 2010 Turnover inspection table (incorporating barriers and hydraulics) 20 * 1 Jul 2010 Walking beam cooling beds (incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics) 20 * 1 Jul 2010 Primary metal product casting assets: Continuous casting machines (incorporating turrets, tundishes (incorporating lids and cassettes), tundish cars, moulds, dummy bars, segments, oscillators, rolls, water sprays, hydraulics, motors and gearboxes): Billet casters 17 * 1 Jul 2010 Combination casters 17 * 1 Jul 2010 Slab casters 17 * 1 Jul 2010 Cooler transfer arms (incorporating motors, gearboxes and drive shafts) 17 * 1 Jul 2010 Crop removal machines 20 * 1 Jul 2010 Cut to length machines and torch cutters 15 * 1 Jul 2010 De-burring machines (incorporating fixed drives) 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 15 * 1 Jul 2010 Dedusting ducts and mains 15 * 1 Jul 2010 Steam exhaust fans 10 * 1 Jul 2010 Hydraulic shears 17 * 1 Jul 2010 Materials handling assets: Conveyor systems (including structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Mould powder bins 23 * 1 Jul 2010 Screw feeders 15 * 1 Jul 2010 Scarfing machines (incorporating catenary system of hoses, power supply cables and support structures) 20 * 1 Jul 2010 Slab or billet cooler tanks (incorporating grid stands) 30 * 1 Jul 2010 Slab or billet marking machines 17 * 1 Jul 2010 Transfer beds 17 * 1 Jul 2010 Up-enders (including hydraulics) 17 * 1 Jul 2010 Walking beam cooling beds and run out tables 17 * 1 Jul 2010 Water treatment assets: Basins and ponds 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Gravel and sand filters 25 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Pipelines: Water pipelines 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps: Water pumps 10 * 1 Jul 2010 Chemical dosing pumps 5 * 1 Jul 2010 Skimmers and scrapers 15 * 1 Jul 2010 Tanks: Sludge, chemical storage and dosing tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Rod, bar, structural and rail mill assets: Controlled tempering quenching cars 10 * 1 Jul 2010 Cut to length machines 17 * 1 Jul 2010 De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) 10 * 1 Jul 2010 Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Furnace charging skids 20 * 1 Jul 2010 Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Shears (incorporating motors and drives) 17 * 1 Jul 2010 Stacker/bundlers 12 * 1 Jul 2010 Straighteners 20 * 1 Jul 2010 Walking beam cooling beds 20 * 1 Jul 2010 Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Sinter making assets: Cooler assets: Cooler fans 10 * 1 Jul 2009 Coolers (incorporating pan conveyors and drives) 25 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Activated carbon packed bed filters 15 * 1 Jul 2009 Dedusting fans 10 * 1 Jul 2009 Electrostatic precipitators and scraper chains 20 * 1 Jul 2009 Waste gas collector mains and ducts 20 * 1 Jul 2009 Feed sequence assets: Feed rolls 7 * 1 Jul 2009 Mixing and rolling drums 30 * 1 Jul 2009 Materials handling assets: Belt weighers 5 * 1 Jul 2009 Bins: Coke bins 15 * 1 Jul 2009 Ore bins 23 * 1 Jul 2009 Sinter bins 17 * 1 Jul 2009 Chutes 15 * 1 Jul 2009 Conveyor systems (incorporating structures, belts, gearboxes and motors) 17 * 1 Jul 2009 Feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Sinter 17 * 1 Jul 2009 Weigh feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Strand assets: Ignition furnaces (incorporating associated air and gas mains) 15 * 1 Jul 2009 Preheat hoods (incorporating waste heat recovery fans and mains) 7 * 1 Jul 2009 Spike roll crushers (incorporating bogey flex, electric motors, primary gearboxes, fluid couplings, grillage bars and crash decks) 10 * 1 Jul 2009 Strand structures and drives (including conveyors, wind legs and dust troughs) 20 * 1 Jul 2009 Water treatment assets: Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2009 Steel railway track product manufacturing assets: Steel railway clip manufacturing assets: Anti-corrosion dip tanks 20 * 1 Jul 2011 Coil transfer arms (incorporating motors, gearboxes and drive shafts) 15 * 1 Jul 2011 End spades 20 * 1 Jul 2011 Gas temper furnaces 20 * 1 Jul 2011 Induction heaters 20 * 1 Jul 2011 Noise reduction enclosures 30 * 1 Jul 2011 Presses 20 * 1 Jul 2011 Quench systems (incorporating heat exchangers, transfer arms, tanks, pipes and pumps) 20 * 1 Jul 2011 Shears 20 * 1 Jul 2011 Tooling 15 * 1 Jul 2011 Transfer systems (incorporating flat bed transfer table) 30 * 1 Jul 2011 Quality control test rigs 30 * 1 Jul 2011 Materials handling assets: Conveyor systems 20 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Racks for storage 20 * 1 Jul 2011 Weigh scales 15 * 1 Jul 2011 Water treatment assets: Cooling towers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Steel railway sleeper manufacturing assets: Crop shear and presses 20 * 1 Jul 2011 Form presses 20 * 1 Jul 2011 Punch presses 20 * 1 Jul 2011 Steel strip metallic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Air knife assemblies 13 * 1 Jul 2010 Crop shears 17 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Horizontal air coolers (incorporating ducting fans and nozzles) 15 * 1 Jul 2010 Horizontal furnaces 20 * 1 Jul 2010 Levellers (incorporating gearboxes and drives) 15 * 1 Jul 2010 Metal coating pots 15 * 1 Jul 2010 Passivators (incorporating tanks and pumps) 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Pot hardware (incorporating zinc roll frames and roll assemblies) 13 * 1 Jul 2010 Pre melt pots 5 * 1 Jul 2010 Quench systems (incorporating rolls, spray bars and tanks) 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Resin coaters 15 * 1 Jul 2010 Scrapers 13 * 1 Jul 2010 Skin conditioning mills (incorporating entry and exit tension rolls) 20 * 1 Jul 2010 Steering rolls and bridles (incorporating motors, gearboxes and rolls) 15 * 1 Jul 2010 Vertical air coolers (incorporating ducting, fans and motors) 15 * 1 Jul 2010 Vertical preheat furnaces 15 * 1 Jul 2010 Welders 17 * 1 Jul 2010 Steel strip organic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Banders 15 * 1 Jul 2010 Branders 10 * 1 Jul 2010 Chemical rinsing, cleaning and pre-treatment assets 15 * 1 Jul 2010 Cooler and cooling assets 15 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Finishing assets 15 * 1 Jul 2010 Inspection assets 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Primer and main coaters 13 * 1 Jul 2010 Quench systems 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Shears 15 * 1 Jul 2010 Stitchers 17 * 1 Jul 2010 Tin-plating mill assets: Accumulators and loopers 17 * 1 Jul 2011 Acid and alkaline cleaning baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011 Batch annealing assets: Annealing furnaces 6 * 1 Jul 2011 Bases 4 * 1 Jul 2011 Convector plates 4 * 1 Jul 2011 Inner covers 4 * 1 Jul 2011 Cold reduction mills 20 * 1 Jul 2011 Continuous annealing furnaces 15 * 1 Jul 2011 Crop shears 15 * 1 Jul 2011 Dryers 15 * 1 Jul 2011 Electro plating baths (including scrubbing units, rolls and electrical grids) 13 * 1 Jul 2011 Pickling tanks (including scrubbing units and rolls and electrical grids) 13 * 1 Jul 2011 Preheat furnaces 20 * 1 Jul 2011 Recoilers, bridles and uncoilers 15 * 1 Jul 2011 Rinse tanks 15 * 1 Jul 2011 Side trimmers 15 * 1 Jul 2011 Temper mills 20 * 1 Jul 2011 Tension control system (including steering) 10 * 1 Jul 2011 Welders 17 * 1 Jul 2011 Alumina production (21310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): Bauxite crushing and handling assets: Conveyors 30 * 1 Jan 2003 Crushing assets 30 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Stockpile reclaimers, stackers and stacker/reclaimers 30 * 1 Jan 2003 Train loading assets (including conveyors, product bins and towers) 30 * 1 Jan 2003 Bauxite residue disposal assets: Initial containment areas 20 1 Jan 2001 Mudlakes 10 1 Jan 2001 Calcination assets: Calciners and kilns 25 * 1 Jan 2003 Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) 30 * 1 Jan 2003 Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) 30 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) 30 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) 15 * 1 Jan 2003 Pipework (including slurry pipes) 30 * 1 Jan 2003 Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) 30 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets (including switchgear and transformers) 30 * 1 Jan 2003 Aluminium smelting (21320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Anode baking assets (including crucibles and furnaces) 20 * 1 Jan 2003 Anode (green) pasting assets: Crushing assets 30 * 1 Jan 2003 Mixing and forming assets 15 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) 20 * 1 Jan 2003 Compressors 20 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Cranes and gantries (including cell tending machines) 20 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Materials handling assets: Anode transport vehicles and hot metal carriers 10 * 1 Jan 2003 Generally (including conveyors, silos and stockpile reclaiming assets) 30 * 1 Jan 2003 Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) 20 * 1 Jan 2003 Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) 25 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets: Generally (including switchgear and transformers) 30 * 1 Jan 2003 Rectiformers 20 * 1 Jan 2003 Non-ferrous metal casting (21410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): Cooling assets (including tables, conveyors, towers) 15 * 1 Jan 2004 Deodorising machines/fume extraction systems 15 * 1 Jul 2013 Die casting machines (including high pressure, low pressure and gravity type machines) 15 * 1 Jan 2004 Die tools (moulds used for casting) 4 * 1 Jan 2004 Heating assets: Degassing assets 5 * 1 Jan 2004 Furnaces (including dosing, holding and melting) 15 * 1 Jan 2004 Heat treatment baskets 5 * 1 Jan 2004 Heat treatment ovens 20 * 1 Jan 2004 Ingot pre-heaters 20 * 1 Jan 2004 Quenching tanks 20 * 1 Jan 2004 Impregnation machines 10 * 1 Jul 2013 Machining/finishing assets: Blast machines (including shot, sand, bead) 20 * 1 Jan 2004 CNC lathes 10 * 1 Jan 2004 CNC machining centres 10 * 1 Jan 2004 CNC milling machines 10 * 1 Jan 2004 Drilling machines 15 * 1 Jan 2004 Linishing belt machines 10 * 1 Jan 2004 Trim presses (hydraulic type and crank type) 15 * 1 Jan 2004 Trim tools used in trim press machines 4 * 1 Jan 2004 Vibrating machines (including rumbling and knock out machines 10 * 1 Jan 2004 Materials handling conveyors 10 * 1 Jan 2004 Molten metal transfer ladles 3 * 1 Jan 2004 Paint line conveyors 15 * 1 Jan 2004 Robots 10 * 1 Jan 2004 Sand casting assets: Core boxes 4 * 1 Jan 2004 Core making machines (core blowers) 15 * 1 Jan 2004 Gas generators for sand curing 15 * 1 Jan 2004 Sand core dies 7 * 1 Jul 2013 Sand core making machines 15 * 1 Jul 2013 Testing assets: Co-ordinate measurement machines 10 * 1 Jan 2004 Leak and pressure testing machines 4 * 1 Jan 2004 Spectrometers 10 * 1 Jan 2004 X-ray machines 15 * 1 Jan 2004 Tinsmiths' plant 20 1 Jan 2001 Steel coil roll forming, slitting and blanking and sheet metal forming (22210 to 22290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Steel coil blanking or shear line assets: Coil cars (including stationary coil cars) 15 * 1 Jul 2012 Cut to length shears and guillotines 15 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 Grip feeders 10 * 1 Jul 2012 Levellers 15 * 1 Jul 2012 Meter wheels 7 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Scissor lifts 15 * 1 Jul 2012 Stackers 15 * 1 Jul 2012 Steel coil roll forming assets: Auto banders 10 * 1 Jul 2012 Closed section induction welders 15 * 1 Jul 2012 Closed section laser welders 10 * 1 Jul 2012 CNC laser cutting units 10 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil joining welding units 15 * 1 Jul 2012 Coil levellers and straighteners 15 * 1 Jul 2012 Coil magazines 15 * 1 Jul 2012 Coil tilters 15 * 1 Jul 2012 Coil tilting coil cars 15 * 1 Jul 2012 Control systems assets: Motion controllers 10 * 1 Jul 2012 Programmable logic controllers (PLCs) 10 * 1 Jul 2012 Potentiometers 5 * 1 Jul 2012 Variable speed drives (VSDs) 10 * 1 Jul 2012 Control systems (including roll former control systems (incorporating end coders), de-coiler/un- coiler control systems and snubber control systems) 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Embossing units 5 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 In-line presses and punches 15 * 1 Jul 2012 In-line printers and labellers 7 * 1 Jul 2012 Metal saws: Band saws 10 * 1 Jul 2012 Rotary cut off saws 10 * 1 Jul 2012 Roll former tooling 8 * 1 Jul 2012 Roll formers (incorporating entry guides, fixed and height adjustable pinch rollers, drive motor and gearboxes, base and power supply unit): Fixed 15 * 1 Jul 2012 Mobile 10 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Shears and guillotines 15 * 1 Jul 2012 Snubbers (incorporating drives, motors and gearboxes) 15 * 1 Jul 2012 Strip lubricators 10 * 1 Jul 2012 Support assets: Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Engineering workshop assets: CNC and NC lathes 10 * 1 Jul 2012 Drilling machines 10 * 1 Jul 2012 Keyway broaching presses 15 * 1 Jul 2012 Guard lights (incorporating red eye guard lights and stands) 7 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Spreader bars 10 * 1 Jul 2012 Manual strapping machines 7 * 1 Jul 2012 Measuring assets (including micrometers, protractors, tapes, and vernier callipers) 7 * 1 Jul 2012 Perimeter fencing 15 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Stackers (drop and suction) 15 * 1 Jul 2012 Stretch wrappers 10 * 1 Jul 2012 Tunnel guarding (including safety cages) 15 * 1 Jul 2012 Steel coil slitting assets: Anti-flutter rolls 10 * 1 Jul 2012 Auto banders (incorporating conveyors, strapping heads, coil lift systems, strapping dispensers, accumulators and controls) 10 * 1 Jul 2012 Carryover tables 15 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil stacking systems 20 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 De-coiler/un-coiler edge guides 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Downenders (incorporating conveyors, hydraulics and controls) 20 * 1 Jul 2012 Entry and exit coil carousels/capstans 20 * 1 Jul 2012 Entry shears 15 * 1 Jul 2012 Exit edge guides 10 * 1 Jul 2012 Exit feed up units (incorporating deflector and lift rolls, shears, separators, tables and traverse drives) 20 * 1 Jul 2012 Exit turnstile/coil stackers 20 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Magnet cranes 20 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Main hydraulic power pack (incorporating interconnecting pipe work to valve stands) 15 * 1 Jul 2012 Pallet conveyor monorails 10 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Perimeter guarding 15 * 1 Jul 2012 Pinch rollers/breakers 20 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Re-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers, and brakes) 15 * 1 Jul 2012 Scrap baller 15 * 1 Jul 2012 Scrap chopper bins and carriages 20 * 1 Jul 2012 Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Scrap choppers 20 * 1 Jul 2012 Separator blades 10 * 1 Jul 2012 Slitter tooling (incorporating blades, rubbers and spacers) 5 * 1 Jul 2012 Slitting head building stations (incorporating rotating rigs) 20 * 1 Jul 2012 Slitting head entry side guides 10 * 1 Jul 2012 Slitting heads (incorporating electric motors, gearboxes and drive shafts) 15 * 1 Jul 2012 Tension units (incorporating entry and exit quadrants, rolls, separators, drag pads, motors, gearboxes and drives) 15 * 1 Jul 2012 Weighing scales (incorporating load cells and controls) 20 * 1 Jul 2012 Steel sheet metal forming assets: Blankers 15 * 1 Jul 2012 Brake presses 20 * 1 Jul 2012 CNC multi head combined slitter/blankers 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Folders 10 * 1 Jul 2012 Guillotines 15 * 1 Jul 2012 Mini slitters 15 * 1 Jul 2012 Boiler, tank and other heavy gauge metal container manufacturing (22310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sheet metal tanks manufacturing assets: Band saws 5 * 1 Jul 2012 Coil holders 10 * 1 Jul 2012 Curving rollers 10 * 1 Jul 2012 Drilling machines (including bench and radial drills) 5 * 1 Jul 2012 Gang and turret punching machines 15 * 1 Jul 2012 Hand tools 5 * 1 Jul 2012 Hoists: Electric 5 * 1 Jul 2012 Hydraulic 15 * 1 Jul 2012 Hooks (including c-hooks and slinger hooks) 5 * 1 Jul 2012 Jib cranes 15 * 1 Jul 2012 Laser cutters 7 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Pallet jacks 10 * 1 Jul 2012 Plate grabs 5 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Riveting machines 15 * 1 Jul 2012 Shears: Hand-held type 3 * 1 Jul 2012 Guillotine type 15 * 1 Jul 2012 Spreader bars 15 * 1 Jul 2012 Trolleys 5 * 1 Jul 2012 Welders 5 * 1 Jul 2012 Spring and wire product manufacturing (22910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Nail manufacturing plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Metal coating and finishing (22930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Galvanising plant 10 1 Jan 2001 Other fabricated metal product manufacturing n.e.c. (22990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Saw-making plant 20 1 Jan 2001 Motor vehicle manufacturing (23110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): Ancillary and support assets: Air compressors 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts) - see Table B Warehouse and distribution centre equipment and machines Brake hose cleaning machines 10 * 1 Jul 2011 Calibration assets 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2011 Dust and fume extraction assets: Fixed extraction systems (incorporating ducting, extraction arms etc) 15 * 1 Jul 2011 Mobile 7 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Glycol and water mixing plant assets 15 * 1 Jul 2011 Hose reels 7 * 1 Jul 2011 Power supply assets (including generators) - use any relevant determinations made for Power supply assets in Table B Racks and shelving 20 * 1 Jul 2011 Stillages, storage bins tote boxes and trolleys 15 * 1 Jul 2011 Storage tanks: Fuel storage tanks 20 * 1 Jul 2011 Gas storage tanks (including argon, compressed natural gas (CNG) and nitrogen gas storage tanks) 30 * 1 Jul 2011 Lubricant storage tanks 20 * 1 Jul 2011 Tooling: Dies (for press brakes) 12 * 1 Jul 2011 Jigs and fixtures 7 * 1 Jul 2011 Moulds (including fibreglass moulds) 7 * 1 Jul 2011 Vehicle platforms and runways (used in wheel alignment etc) 20 * 1 Jul 2011 Ventilation fans 20 * 1 Jul 2011 Waste oil collection and storage assets 10 * 1 Jul 2011 Waste water treatment assets: Meters 5 * 1 Jul 2011 Pipework 15 * 1 Jul 2011 Pumps 12 * 1 Jul 2011 Separators 15 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Water demineralising plant assets (including containers, pipework, pumps and reverse osmosis assets) 15 * 1 Jul 2011 Weighers: Fixed (weighbridges) 20 * 1 Jul 2011 Mobile 10 * 1 Jul 2011 Assembly and body shop assets: Adhesive mixing and dispensing assets 15 * 1 Jul 2011 Alignment, positioning and verification assets: Axle and frame alignment assets (including frame presses) 15 * 1 Jul 2011 Computer and laser based contact and non- contact devices (including 'Faro arms') 10 * 1 Jul 2011 Dumpy levels 7 * 1 Jul 2011 Coupling machines 15 * 1 Jul 2011 Power tool and rivet gun power packs and rigs 15 * 1 Jul 2011 Power tools: Nut runners (including cables and controllers) 7 * 1 Jul 2011 Others (including angle grinders, fastening tools, hand operated saws, rivet guns etc) - see Table B Power tools, hand tools Sawing machines (including aluminium cutting saws, bandsaws and cold saws) 12 * 1 Jul 2011 Welding assets: Automatic stud well bowl feeder units 10 * 1 Jul 2011 Hand held and portable spot welders (including transformers) 10 * 1 Jul 2011 MIG welders 15 * 1 Jul 2011 Stud welding machines 15 * 1 Jul 2011 TIG welders 15 * 1 Jul 2011 Vertical electric welders (pedestal welders) 15 * 1 Jul 2011 Welding reels 7 * 1 Jul 2011 Handling assets: Conveyors: Floor and in-floor conveyors (including belt conveyors, skid conveyors, skillet conveyors, slat conveyors, turntables etc) 15 * 1 Jul 2011 Monorails and overhead conveyors 20 * 1 Jul 2011 Cranes (including gantry cranes, overhead cranes and turnover cranes) 25 * 1 Jul 2011 Elevating work platforms - see Table A Rental and hiring services (except real estate) (66110 to 66400), Elevating work platforms (EWPs) Forklift trucks (including pallet jacks, pallet stackers and reach trucks) - see Table B Forklifts Mobile hoists/floor cranes (including engine and radiator hoists) 15 * 1 Jul 2011 Pushers, rollers and tug units 10 * 1 Jul 2011 Vehicle hoists/lifters (including column lifters and post hoists) 25 * 1 Jul 2011 Paint shop assets: Booths and ovens: Generally (including baking/curing ovens, paint mixing booths/rooms, pre-treatment/sanding booths and wash down booths including cab degreasers) 20 * 1 Jul 2011 Spray booths and combination spray booth baking ovens 15 * 1 Jul 2011 Dip tank electro coating assets (including alkaline cleaner tanks, electro application tanks, surface conditioner tanks and water rinse tanks) 15 * 1 Jul 2011 Infrared paint dryers 7 * 1 Jul 2011 Paint proportioning assets: Electronic component proportioning systems 10 * 1 Jul 2011 Paint tinting and colour blending machines 5 * 1 Jul 2011 Press shop assets: Bending machines: Chassis rail/frame bending machines 20 * 1 Jul 2011 Folders (including pan brakes) 20 * 1 Jul 2011 Press brakes (brake presses) 25 * 1 Jul 2011 Tube benders 12 * 1 Jul 2011 Chassis rail drilling/punching machines: Chassis rail processing machines (incorporating drilling and profiling) 20 * 1 Jul 2011 Punching machines 20 * 1 Jul 2011 CNC milling machines 10 * 1 Jul 2011 CNC routing machines 10 * 1 Jul 2011 Drilling machines (bench drills, pedestal drills and pillar drills) 12 * 1 Jul 2011 Guillotine shears 20 * 1 Jul 2011 Lathes: CNC lathes 10 * 1 Jul 2011 Conventional or non-CNC lathes 15 * 1 Jul 2011 Plasma cutters 15 * 1 Jul 2011 Scribing and number stamping machines (including chassis number scribing/stamping machines and vehicle identification number stamping machines) 10 * 1 Jul 2011 Trim and final shop assets: Air conditioning charging units 10 * 1 Jul 2011 Brake testing units 20 * 1 Jul 2011 Bus and truck wash assets - see Table A Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets Electrical systems testing assets 15 * 1 Jul 2011 Fluid filling assets: Fluid filling machines (including coolant, fuel, lubrication and power steering fluid filling machines) 10 * 1 Jul 2011 Urea dispensing systems (incorporating intermediate bulk containers, hose reels, meters and pumps) 10 * 1 Jul 2011 Headlight aiming equipment 10 * 1 Jul 2011 Torque testing machines (including chassis dynamometers and engine dynamometers) 12 * 1 Jul 2011 Wheel alignment assets: Wheel alignment lasers 4 * 1 Jul 2011 Wheel alignment systems (incorporating alignment machines housing computer hardware and software, probes and sensors) 15 * 1 Jul 2011 Metal stamping and blanking assets: Ancillary assets (including building and services assets): Air compressors 15 * 1 Jul 2012 Air dryers 10 * 1 Jul 2012 Generally (including air conditioning assets, air cooling assets, fencing (removable), fire control and alarm assets, power supply assets) - use any applicable determination in Table B Steelwork structures (including access and storage platforms, bollards, ladders etc) 15 * 1 Jul 2012 Blanking and stamping press assets: Presses (including production presses and production supporting presses such as die spotting presses, tryout presses etc) 15 * 1 Jul 2012 Support assets (including decoilers, loaders, unloaders, pallet transfer, sheet feeders, crane savers etc) 15 * 1 Jul 2012 Die change over assets (die trailers, die trucks, die trolleys etc) 15 * 1 Jul 2012 Die racks 15 * 1 Jul 2012 Dies (stamping dies) 7 * 1 Jul 2012 Inspection and measuring assets (including accelerometers, accuracy measurement tools, desktop friction and wear testers, dualscopes and measuring and evaluation machines generally) 10 * 1 Jul 2012 Maintenance workshop and tool room assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Cutting machines (including gas cutters and plasma cutting machines) 10 * 1 Jul 2012 Exhaust fans 10 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Hand tools (including portable power tools, sealer guns and spray guns) 3 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks etc) 15 * 1 Jul 2012 Lifting equipment (including vertical elevators and hoists) 15 * 1 Jul 2012 Maintenance machines and tool room assets generally (including boring machines, folding machines, grinding machines, guillotines, hydraulic benders and presses, lapping machines, lathes, milling machines, NC machines and pipe threaders) 15 * 1 Jul 2012 Measuring assets (including height gauges, micrometers, surface measuring machines and vernier calipers) 10 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (including ARC welders, MIG welders and TIG welders) 10 * 1 Jul 2012 Pallets 10 * 1 Jul 2012 Production control systems 10 * 1 Jul 2012 Robots (including press tending robots, press transfer robots and pressed parts rack loading robots) 10 * 1 Jul 2012 Scrap metal baling assets (including balers and conveying systems) 15 * 1 Jul 2012 Steel coil and steel sheet handling assets: Automated guided vehicles (AGVs) (used in blank/stamped parts handling) 10 * 1 Jul 2012 Coil loaders (including hydraulic carts, lift tables and platforms) 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Forklifts - see Table B Overhead cranes and hoists 20 * 1 Jul 2012 Steel coil and steel sheet processing assets: Blank/sheet turnover machines 15 * 1 Jul 2012 Destacking/stacking machines 10 * 1 Jul 2012 Washing machines 10 * 1 Jul 2012 Motor car engine assembly and manufacturing assets: Ancillary and support assets: Air compressors 15 * 1 Jul 2012 Air curtains 10 * 1 Jul 2012 Control systems (including mimic panels) 10 * 1 Jul 2012 Cooling water supply assets (including cooling towers, storage tanks and water conditioning/dosing assets) 15 * 1 Jul 2012 Dust and fume extraction assets (including ducting, extraction fans, hoppers etc) 15 * 1 Jul 2012 Engine lubrication storage, filtration and feed plant assets 15 * 1 Jul 2012 Engine pallets 10 * 1 Jul 2012 Lighting (production) 15 * 1 Jul 2012 Racks, shelving, stands and tables generally 15 * 1 Jul 2012 Robots generally (including assembly robots, gantry robots and pick and place robots etc) 10 * 1 Jul 2012 Safety assets generally (including guarding, matting, railing etc, where separately identifiable and not incorporated into an existing asset) 10 * 1 Jul 2012 Stillages, storage bins, tote boxes and trolleys 10 * 1 Jul 2012 Swarf and machining line coolant separation and refrigeration systems (incorporating coolant circulation pumps and tanks, outfeed extractors, refrigeration chiller packs, separators and swarf tote excavators) 15 * 1 Jul 2012 Tooling assets: Electronic and laser tool pre-setting and setting machines (including coordinate measurement machines) 10 * 1 Jul 2012 Tooling (for drills, lathes, mills etc) 3 * 1 Jul 2012 Engine assembly and engine component sub- assembly assets: Adhesive application assets used in form-in-place gasket systems etc (including adhesive unloading equipment and robots) 10 * 1 Jul 2012 Assembly and sub-assembly assets generally (including assembly machines, balancing machines, bearing shell detection assets, crank and piston spin test machines, oil filling machines etc) 10 * 1 Jul 2012 Coding assets (including automated ink or spray jet coders and automated pin coding stamping machines) 10 * 1 Jul 2012 Nut runner assets: Automated nut runner and fastening systems (incorporating cables and controllers, and including bolt torquing robots) 10 * 1 Jul 2012 Manually operated nut runners (pre-torque applications etc) 5 * 1 Jul 2012 Power tools generally 3 * 1 Jul 2012 Engine component machining line assets (including broaching machines, deburring machines, gauging machines, honing machines, leak testing machines, machining centres, pallet loading systems, surface grinding machines, transfer machines, washing machines etc) 15 * 1 Jul 2012 Engine function testing assets (including cold test machines, engine dynamometers, engine ignition testing machines and hot test machines) 10 * 1 Jul 2012 Handling assets: Conveyors: Elevating conveyors (including engine block elevating conveying assets etc) 15 * 1 Jul 2012 Floor and in-floor standalone conveyors (including belt conveyors, infeed and outfeed conveyors) 15 * 1 Jul 2012 Monorails and overhead conveyors 15 * 1 Jul 2012 Cranes and hoists (including bridge cranes, gantry cranes, overhead cranes and turnover cranes) 20 * 1 Jul 2012 Lifting fixtures, magnets, slings etc 10 * 1 Jul 2012 Quality control assets generally (including cylinder head thickness testers, digital torque wrenches, gauges, inspection equipment generally, measuring equipment generally, microscopes, scales, scanners, testing equipment generally, thermometers, vibration meters etc) 10 * 1 Jul 2012 Toolroom assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Degreasing plant systems (incorporating float valves, hoists, monorails, pumps etc) 15 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks) 15 * 1 Jul 2012 Tool grinding and maintenance machines (including boring machines, broach sharpening machines, grinding machines, guillotines, lapping machines, milling machines, toolroom lathes etc) 15 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (ARC welders, MIG welders etc) 10 * 1 Jul 2012 Waste treatment assets: Laboratory equipment (including balancers, chart recorders, dryers, pH sampling devices, rotameters and simulators etc) 10 * 1 Jul 2012 Meters and sensors (including chart recorders, dosing meters, level meters, level sensors and pH method meters and sensors etc) 10 * 1 Jul 2012 Pumps (including dosing pumps, recirculation pumps etc) 10 * 1 Jul 2012 Tanks and pools (including recycling tanks, sludge tanks and pools, storage tanks etc) 20 * 1 Jul 2012 Waste treatment assets generally (including dosing systems, flotation waste treatment systems, heaters, oil removing systems, skimmers and sludge presses etc) 15 * 1 Jul 2012 Motor vehicle manufacturing plant (not listed elsewhere): Basic machinery 10 1 Jan 2001 Tooling (i.e. jigs, dies, press tools and specialty attachments such as working heads and work-holding tools) 3 1 Jan 2001 Non-ferrous metal casting assets - see Table A Non-ferrous metal casting (21410) Motor vehicle body and trailer manufacturing (23120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus vehicle body assembly assets (on supplied motor and chassis) - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Truck body manufacturing assets - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Other motor vehicle parts manufacturing (23190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Metal stamping and blanking assets - see Table A Motor vehicle manufacturing (23110), metal stamping and blanking assets Piston ring manufacturing plant: Engineering works plant 20 1 Jan 2001 Motors 20 1 Jan 2001 Overhead gear, equipment, belting etc 20 1 Jan 2001 Precision machines 13 ⅓ 1 Jan 2001 Railway rolling stock manufacturing and repair services (23930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assembly assets: Access and assembly platforms 15 * 1 Jul 2014 Alignment assets (including gearbox alignment assets) 10 * 1 Jul 2014 Bearing puller assets 10 * 1 Jul 2014 Blast chamber assets (incorporating shot recovery systems) 10 * 1 Jul 2014 Cutting assets (including plate profilers, profile cutters and saws) 10 * 1 Jul 2014 De-coiling assets 15 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Foam filling station assets 10 * 1 Jul 2014 Furnaces and ovens (including ladles and stress relief ovens) 20 * 1 Jul 2014 Jigs (including rollover jigs and lifting jigs) 15 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Milling machines (including gantry) 20 * 1 Jul 2014 Pipe and tube bending assets 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Riveting assets 5 * 1 Jul 2014 Specialised hydraulic tool assets 10 * 1 Jul 2014 Stretch formers 10 * 1 Jul 2014 Sweeping assets 10 * 1 Jul 2014 Turning assets 10 * 1 Jul 2014 Wash bay assets 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wire cutting and stripping assets 10 * 1 Jul 2014 Handling assets: Cranes (including overhead gantry cranes) 25 * 1 Jul 2014 Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) 20 * 1 Jul 2014 Pallet lifters 10 * 1 Jul 2014 Scissor lifts 10 * 1 Jul 2014 Maintenance and refurbishment assets: Boring assets 10 * 1 Jul 2014 Cutting assets (including guillotines, plasma cutters and profilers) 15 * 1 Jul 2014 Detecting assets (including flaw detectors) 10 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Grinding and milling assets 20 * 1 Jul 2014 Hydraulic drop and work tables 10 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) 15 * 1 Jul 2014 Portable presses (including hydraulic power presses) 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Tanks (including washing and water tanks) 20 * 1 Jul 2014 Vacuum assets 10 * 1 Jul 2014 Washing assets (including bearing and bogie washers) 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wheel condition monitoring systems 7 * 1 Jul 2014 Support assets: Cleaning assets (including high pressure cleaners) 5 * 1 Jul 2014 Compressed air system assets (including compressors, dryers and filters and receivers) 10 * 1 Jul 2014 Computer measuring and monitoring assets (including load and pressure indicators) 7 * 1 Jul 2014 Control system assets (including supervisory control and data acquisition (SCADA) systems and vehicle preparation systems) 10 * 1 Jul 2014 Cooling towers 15 * 1 Jul 2014 Dust and fume extraction system assets 15 * 1 Jul 2014 Electricity supply assets - see Table A Electricity supply (26100 to 26400) Fastening and riveting assets 5 * 1 Jul 2014 Fire prevention systems (incorporating fire protection systems and water tanks) 15 * 1 Jul 2014 Induction heaters 10 * 1 Jul 2014 Portable train weighing assets 10 * 1 Jul 2014 Pumps (including hydraulic pumps) 10 * 1 Jul 2014 Racking and storage assets 20 * 1 Jul 2014 Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles) 10 * 1 Jul 2014 Railway tracks - see Table A Rail freight and passenger transport services (47100 to 47200) Refrigerant recovery assets 10 * 1 Jul 2014 Traversers and turntables 20 * 1 Jul 2014 Vehicle progression systems assets (including rabbits) 10 * 1 Jul 2014 Waste water and effluent treatment assets 10 * 1 Jul 2014 Weighing assets for carriages and locomotives 20 * 1 Jul 2014 Testing assets: Bogie, brake and spring testing assets 10 * 1 Jul 2014 Cab test benches and CRC cable testing assets 5 * 1 Jul 2014 Earth testing assets 10 * 1 Jul 2014 Electrical testing assets (including multimeters) 10 * 1 Jul 2014 Post production testing assets (excluding weighing assets - see above in support assets): Water test facility assets (incorporating control systems, gantries, pipes, pumps etc) 10 * 1 Jul 2014 Other post production testing assets 5 * 1 Jul 2014 Test sheds for testing locomotives and other rolling stock 30 * 1 Jul 2014 Aircraft manufacturing and repair services (23940) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compression assets: Generally (including air compressors, air dryers and air receivers) (excluding portable air compressors) 13 * 1 Jul 2020 Portable: Reciprocating 7 * 1 Jul 2020 Rotary screw 10 * 1 Jul 2020 Aircraft testing and measurement equipment: Instrumentation, dynamometers and calibrating equipment (including testing equipment for engines, radios) 10 * 1 Jul 2020 Maintenance stands (including rigs and engine stands) 20 * 1 Jul 2020 Test cell tunnels 40 * 1 Jul 2020 Air start units 15 * 1 Jul 2020 Benches and tables 10 * 1 Jul 2020 Borescope equipment: Fixed probes 3 * 1 Jul 2020 Flexible probes 3 * 1 Jul 2020 Light source 5 * 1 Jul 2020 Video scopes 5 * 1 Jul 2020 Cabin pressurisation test units 15 * 1 Jul 2020 Carbon fibre cutters used in manufacturing 10 * 1 Jul 2020 Computer numerical control (CNC) machines 10 * 1 Jul 2020 Cranes (gantry and overhead) 25 * 1 Jul 2020 Degreasing machines (including washing machines) 7 * 1 Jul 2020 Elevating work platforms: Boom lifts 15 * 1 Jul 2020 Personnel lifts 10 * 1 Jul 2020 Scissor lifts 10 * 1 Jul 2020 Hand tools, manual (including screw drivers, spanners, wrenches) 10 * 1 Jul 2020 Hand tools, powered: 1 Jul 2020 Air 5 * 1 Jul 2020 Battery 3 * 1 Jul 2020 Electric 5 * 1 Jul 2020 Hydraulic power units (including hydraulic mules) 15 * 1 Jul 2020 Industrial autoclaves 30 * 1 Jul 2020 Industrial ovens 15 * 1 Jul 2020 Jacks 10 * 1 Jul 2020 Maintenance work platforms 20 * 1 Jul 2020 Measuring tools, manually operated (including vernier calipers, micrometers, depth gauges, tyre pressure gauges) 5 * 1 Jul 2020 Metal working precision machines (including automatic lathes, milling machines, jig borers) 10 * 1 Jul 2020 Mobile cranes 10 * 1 Jul 2020 Nitrogen carts 15 * 1 Jul 2020 Oxygen carts 15 * 1 Jul 2020 Racks 20 * 1 Jul 2020 Robots 10 * 1 Jul 2020 Sandblasters 7 * 1 Jul 2020 Sheet metal machines (including benders and folders, guillotines and roll formers) 15 * 1 Jul 2020 Tow bars 10 * 1 Jul 2020 Tow tractors: Generally (excluding remote controlled tugs) 20 * 1 Jul 2020 Remote controlled tugs 10 * 1 Jul 2020 Tyre bead breakers 15 * 1 Jul 2020 Welders - see Table B Welders Other transport equipment manufacturing n.e.c. (23990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Motorcycle building plant 10 1 Jan 2001 Photographic, optical and ophthalmic equipment manufacturing (24110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Optical lens grinding and contact lens manufacturing: CNC milling machines 7 * 1 Jul 2004 Combined surface generators and grinders and finers 10 * 1 Jul 2004 Deblocking and lens cleaning machines (including ultrasonic washers) 9 * 1 Jul 2004 Finers 10 * 1 Jul 2004 Finishing blockers 8 * 1 Jul 2004 Frame tracers 5 * 1 Jul 2004 Lap tools 10 * 1 Jul 2004 Layout blockers 8 * 1 Jul 2004 Lens coating machines 10 * 1 Jul 2004 Lens curing and drying ovens 10 * 1 Jul 2004 Lens edgers 7 * 1 Jul 2004 Lens tinting machines 8 * 1 Jul 2004 Lensmeters: Automated 5 * 1 Jul 2004 Manual 10 * 1 Jul 2004 Polishers 10 * 1 Jul 2004 Protective lacquering or surface saver taping machines 9 * 1 Jul 2004 Surface generators and grinders 10 * 1 Jul 2004 Surface lathes 8 * 1 Jul 2004 Other professional and scientific equipment manufacturing n.e.c. (24190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Watchmakers' plant 10 1 Jan 2001 Wooden furniture and upholstered seat manufacturing (25110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dust management assets: Portable dust extractors 5 * 1 Jul 2022 Portable wet and dry vacuum cleaners 5 * 1 Jul 2022 Stationary dust collection systems (incorporating bags, motors, pipes etc) 12 * 1 Jul 2022 Spray booth assets: Full face air fed masks 3 * 1 Jul 2022 Paint pumps 5 * 1 Jul 2022 Spray booths 15 * 1 Jul 2022 Spray guns 3 * 1 Jul 2022 Support assets: Air compression assets - see Table B Air compression assets Air compressors (portable) - see Table B Air compressors (portable) Forklifts - see Table B Forklifts Racks 15 * 1 Jul 2022 Trolleys (carts) 10 * 1 Jul 2022 Vacuum lifters 5 * 1 Jul 2022 Work benches and tables 10 * 1 Jul 2022 Tools: Benchtop power tools (including biscuit/domino joiners, drill presses, jigsaws, laminate trimmers, mortisers, planners, routers, spindle sanders etc but excluding saws) 5 * 1 Jul 2022 Clamps 10 * 1 Jul 2022 Hand held power tools (including air, battery, and electric) - see Table B Power tools, hand tools Hand tools (manual operated) - see Table B Hand tools (manual operated) Sawing machines: Band saws 8 * 1 Jul 2022 Circular saws 8 * 1 Jul 2022 Mitre saws (drop saws) 7 * 1 Jul 2022 Panel saws 8 * 1 Jul 2022 Table saws 10 * 1 Jul 2022 Stationary machines: Computer numerical control (CNC) machines (including CNC routers) 10 * 1 Jul 2022 Edge banders 8 * 1 Jul 2022 Pedestal drills (drill presses) 10 * 1 Jul 2022 Sanders (including belt sanders, drum sanders, edge sanders, spindle sanders etc) 12 * 1 Jul 2022 Spindle moulders 10 * 1 Jul 2022 Thicknessers/Buzzers 15 * 1 Jul 2022 Upholstery assets: CNC fabric cutters 10 * 1 Jul 2022 Hand fabric cutters 5 * 1 Jul 2022 Sewing machines 10 * 1 Jul 2022 Jewellery and silverware manufacturing (25910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Jewellers' plant 10 1 Jan 2001 Other manufacturing n.e.c. (25990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Broom and brush manufacturing plant 13 ⅓ 1 Jan 2001 Umbrella manufacturers' plant: Cutting boards 10 1 Jan 2001 Lathes 13 ⅓ 1 Jan 2001 Motors 20 1 Jan 2001 ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) Electricity supply (26110 to 26400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electricity distribution: Control, monitoring, communications and protection systems 10 * 1 Jan 2002 Customer meters (incorporating load and time switches if fitted) 25 * 1 Jan 2002 Customer service mains or cable, above ground 40 * 1 Jan 2002 Customer service mains or cable, underground 50 * 1 Jan 2002 Distribution lines: Above ground (incorporating conductors; cross arms, insulators and fittings; poles - concrete, wood, steel or stobie; and transformers - pole or ground pad mounted) 45 * 1 Jan 2002 Combination of above ground and underground 47 ½ * 1 Jan 2002 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jan 2002 Distribution substations/transformers, pole or ground pad mounted 40 * 1 Jan 2002 Distribution zone substations (excluding control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Nightwatchman's lights 15 * 1 Jan 2002 Street lights 15 * 1 Jan 2002 Electricity generation: Ash and dust handling and disposal: Ash dams 20 * 1 Jan 2002 Ash slurry systems 15 * 1 Jan 2002 Conveyors 30 * 1 Jan 2002 Crushers 15 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Fuel supply and handling: On-site gaseous fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 On-site liquid fuel supply systems (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 Solid fuels: Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30 * 1 Jan 2002 Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30 * 1 Jan 2002 On-site coal storage assets (including stacking and reclaiming assets) 30 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Quality control assets (including coal sampling assets and secondary crushers) 30 * 1 Jan 2002 Power generators: Co-generation: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Reciprocating engines, diesel fired 20 * 1 Jan 2002 Reciprocating engines, gas spark ignition 20 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Combined cycle: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Heat recovery steam generators 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Diesel or gas engine: Control and monitoring systems 15 * 1 Jan 2002 Diesel reciprocating engines 20 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas spark ignition reciprocating engines 20 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Gas turbine: Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Hydro-electric: Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical area 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Hydro turbines and generators 40 * 1 Jan 2002 Miscellaneous assets 40 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 40 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 35 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 40 * 1 Jan 2002 Solar: Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) 20 * 1 Jul 2011 Thermal: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring systems 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply (UPS) assets) 15 * 1 Jan 2002 Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyards with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyards with gas insulated switchgear 30 * 1 Jan 2002 Primary dust collection systems (incorporating electrostatic precipitators or baghouse filters) 30 * 1 Jan 2002 Solid fuel preparation assets (including fuel feeders and milling assets) 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam generators 30 * 1 Jan 2002 Steam turbine generators 30 * 1 Jan 2002 Wind: Generator transformers and unit transformers in sub-tropical areas 30 * 1 Jan 2002 Generator transformers and unit transformers in tropical areas 25 * 1 Jan 2002 Wind turbines 20 * 1 Jan 2002 Power station civil and structural works: Chimney stacks: Concrete surrounds 30 * 1 Jan 2002 Steel flues 20 * 1 Jan 2002 Cooling towers (concrete or timber) 30 * 1 Jan 2002 Cooling water systems (excluding cooling towers and condensing assets) 30 * 1 Jan 2002 Power station buildings, to the extent that they form an integral part of plant 30 * 1 Jan 2002 Workshop machinery and tools 20 * 1 Jan 2002 Electricity transmission: Control, monitoring, communications and protection systems 12 ½ * 1 Jan 2002 Power transformers 40 * 1 Jan 2002 Transmission lines (incorporating conductors, insulators and towers) 47 ½ * 1 Jan 2002 Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Gas supply (27000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gas distribution: Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Low pressure (LP) gas storage holders 40 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines (including high, medium or low pressure trunk, primary or secondary mains or services): Generally 50 *# 1 Jul 2002 Polyvinylchloride (PVC) pipelines 30 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Gas transmission: Compressor gas turbine (GT) drivers 20 * 1 Jul 2002 Compressor station assets 30 *# 1 Jul 2002 Control systems (excluding computers) 10 * 1 Jul 2002 Gas meters 15 * 1 Jul 2002 Gas pipeline LNG station assets 30 *# 1 Jul 2002 Pigging devices 5 * 1 Jul 2002 Pipelines - transmission, spur or lateral 50 *# 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 *# 1 Jul 2002 Underground gas storage asset 40 *# 1 Jul 2002 Water supply (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets used by irrigation water providers: Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 Assets used in water supply: Aerators and blowers 20 * 1 Jan 2005 Cathodic protection systems 20 * 1 Jan 2005 Chemical dosing pumps 25 * 1 Jan 2005 Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Raw water storage and supply assets: Bores 30 * 1 Jan 2005 Dam or weir intake structures 100 * 1 Jan 2005 Dams and weirs 100 * 1 Jan 2005 Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80 * 1 Jan 2005 Service connections: Water meters 20 * 1 Jan 2005 Valves: Generally 30 * 1 Jan 2005 Pressure reducing valves 25 * 1 Jan 2005 Water mains: being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Water supply control systems assets: Air scour flow meters, level sensors, transmitters and meters 10 * 1 Jan 2005 Chlorine analysers, mini labs, pH meters, turbidity analysers and meters 7 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Pressure sensors, transmitters and meters 10 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Water supply pumping station detention tanks 80 * 1 Jan 2005 Water treatment assets: Balance tanks 80 * 1 Jan 2005 Bore water treatment assets: Aerators and blowers 20 * 1 Jan 2005 Backwash pumps 25 * 1 Jan 2005 Batching tanks 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Drying beds 50 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Lime pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Lime silos 50 * 1 Jan 2005 Reactors 25 * 1 Jan 2005 Sludge thickeners 50 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical dosing systems 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Filtration tanks (incorporating scrapers) 80 * 1 Jan 2005 Flocculation tanks (incorporating scrapers) 80 * 1 Jan 2005 Inline mixers 15 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Raw water inlet screening systems 25 * 1 Jan 2005 Sludge treatment lagoons 50 * 1 Jan 2005 Wash water holding tanks 80 * 1 Jan 2005 Sewerage and drainage services (28120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical dosing pumps 25 * 1 Jan 2005 Dams: Lined earth dams 100 * 1 Jan 2005 Dam covers 20 * 1 Jan 2005 Effluent outfalls: Shoreline ocean 100 * 1 Jan 2005 Extended ocean 100 * 1 Jan 2005 River or estuary 100 * 1 Jan 2005 Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Sewage pump station assets: Detention tanks 80 * 1 Jan 2005 Overflow screens 25 * 1 Jan 2005 Sewage service connection assets: Low pressure pumps 25 * 1 Jan 2005 Vacuum pumps 25 * 1 Jan 2005 Sewage treatment assets: Air filtration systems 20 * 1 Jan 2005 Air scrubbers 10 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Grit removal assets 25 * 1 Jan 2005 Penstocks 25 * 1 Jan 2005 Screenings removal assets 25 * 1 Jan 2005 Sludge processing assets: Anaerobic digesters 80 * 1 Jan 2005 Anaerobic digester gas handling and blowing systems 25 * 1 Jan 2005 Anaerobic digester heating systems 25 * 1 Jan 2005 Bio-filters 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Lime disinfection dosing units 25 * 1 Jan 2005 Sludge dewatering assets: Belt presses 15 * 1 Jan 2005 Centrifuges 20 * 1 Jan 2005 Screw conveyors 25 * 1 Jan 2005 Screw presses 20 * 1 Jan 2005 Sludge driers 20 * 1 Jan 2005 Sludge heating units 20 * 1 Jan 2005 Sludge thickening tanks (incorporating scrapers) 80 * 1 Jan 2005 Treatment assets: Primary treatment assets: Primary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Primary sedimentation lagoons 50 * 1 Jan 2005 Primary sedimentation tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Scum collection and transfer systems 25 * 1 Jan 2005 Secondary treatment assets: Biological nutrient removal (BNR) assets: Aerators and blowers 20 * 1 Jan 2005 BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) 80 * 1 Jan 2005 Mixers 25 * 1 Jan 2005 Secondary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Secondary treatment lagoons 50 * 1 Jan 2005 Secondary treatment tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Sequenced batch reactors 80 * 1 Jan 2005 Sludge aerators and blowers 80 * 1 Jan 2005 Tertiary treatment assets: Backwash air blowers 20 * 1 Jan 2005 Chlorine contact tanks 80 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Reverse osmosis assets: Fine screening systems 15 * 1 Jan 2005 Micro filtration units 15 * 1 Jan 2005 Reverse osmosis membrane filtration units 10 * 1 Jan 2005 UV disinfectors 25 * 1 Jan 2005 Water storage tanks 80 * 1 Jan 2005 Sewerage control systems assets: Chlorine residual analysers and pH meters 7 * 1 Jan 2005 Dissolved oxygen probes, level sensors, transmitters and meters 10 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives (VSDs) 15 * 1 Jan 2005 Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) 80 * 1 Jan 2005 Valves: Generally 25 * 1 Jan 2005 Pressure reducing valves 30 * 1 Jan 2005 Solid waste collection services (29110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Domestic mobile bins (plastic) 10 * 1 Jul 2015 Industrial mobile rubbish bins (metal) 8 * 1 Jul 2015 Industrial mobile rubbish bins (plastic) 5 * 1 Jul 2015 Metal skips for hire 8 * 1 Jul 2015 Roll-on roll-off containers 10 * 1 Jul 2015 Stationary and portable compactor bins 8 * 1 Jul 2015 Bin delivery vehicle cranes/bin and skip lifters 10 * 1 Jul 2015 Compactors and collection bodies on trucks (including lifting arms) 8 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Garbage compactor trucks (excluding the compactor) 10 *# 1 Jul 2015 Hook lifts on truck body 10 * 1 Jul 2015 Truck hoists 20 * 1 Jul 2015 Washing assets (including pressure washers) 4 * 1 Jul 2015 Waste water treatment systems 10 * 1 Jul 2015 Waste treatment and disposal services (29210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Transfer stations and landfill operation assets: Air compressors and receivers 7 * 1 Jul 2015 Balers 7 * 1 Jul 2015 Bins: Bins generally (including metal bins) 7 * 1 Jul 2015 Compactor bins 6 * 1 Jul 2015 Mobile bins (including rubbish bins) 5 * 1 Jul 2015 Bulk fuel above ground tanks 20 * 1 Jul 2015 Bulldozers and drotts (including landfill compaction assets) 5 * 1 Jul 2015 CCTV and security systems 4 * 1 Jul 2015 Concrete crushing assets 15 1 Jul 2015 Dust and odour control assets 12 * 1 Jul 2015 Excavators and front end loaders 5 * 1 Jul 2015 Fans 10 * 1 Jul 2015 Forklifts used in waste handling 5 * 1 Jul 2015 Forklifts not used in waste handling 11 * 1 Jul 2015 Gas capture assets: Extraction assets (including wells, laterals and headers, and condensate systems) 8 * 1 Jul 2015 Flare skid assets generally (including blowers, monitoring systems and flame arresters, but excluding flare stacks) 7 ½ * 1 Jul 2015 Flare stacks - continuous use 15 * 1 Jul 2015 Flare stacks - standby stacks 7 ½ * 1 Jul 2015 Monitoring systems (excluding wells) 5 * 1 Jul 2015 Off-site monitoring wells 15 * 1 Jul 2015 Green waste mulchers and shredders 7 * 1 Jul 2015 Hoppers 7 * 1 Jul 2015 Push pits 15 * 1 Jul 2015 Sweepers - road sweepers 10 * 1 Jul 2015 Transfer trailers 10 * 1 Jul 2015 Water treatment systems 10 * 1 Jul 2015 Weighbridges 15 * 1 Jul 2015 Waste remediation and materials recovery services (29220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Materials recovery facility (MRF) assets: Air compressors and receivers 7 * 1 Jul 2014 Balers 7 * 1 Jul 2014 Ballistic separators 10 * 1 Jul 2014 Bins: Bins generally (including metal bins) 7 * 1 Jul 2014 Compactor bins 6 * 1 Jul 2014 Mobile bins (including rubbish bins) 5 * 1 Jul 2014 Bunkers 10 * 1 Jul 2014 CCTV and security systems 4 * 1 Jul 2014 Chippers and shredders 7 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors and conveyor systems: Bounce conveyors and feeders 10 * 1 Jul 2014 Conveyors generally ((incorporating belt, drive, motors and supporting structure) including walking floor conveyors) 9 * 1 Jul 2014 Hand sort conveyors 10 * 1 Jul 2014 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 10 * 1 Jul 2014 Ducted air transfer system assets 10 * 1 Jul 2014 Dust collectors 12 * 1 Jul 2014 Eddy current separators 7 * 1 Jul 2014 Excavators and front end loaders 5 * 1 Jul 2014 Fans 10 * 1 Jul 2014 Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) 5 * 1 Jul 2014 Ferrous and magnetic separators 10 * 1 Jul 2014 Food separation and screening assets 10 * 1 Jul 2014 Forklifts 5 * 1 Jul 2014 Glass breakers and crushers 6 * 1 Jul 2014 Hoppers 7 * 1 Jul 2014 Leachate pumps and filters 10 * 1 Jul 2014 Lifting assets (including pallet jacks) 10 * 1 Jul 2014 Optical sorters 5 * 1 Jul 2014 Screen separators 10 * 1 Jul 2014 Sweepers and scrubbers 10 * 1 Jul 2014 Trommels (incorporating wheels, motors and gearboxes): Fixed 7 * 1 Jul 2014 Portable 7 * 1 Jul 2014 Vacuum extraction and cleaning assets 10 * 1 Jul 2014 Vibrating screen separators 10 * 1 Jul 2014 Waste compactors 9 * 1 Jul 2014 Weighbridges 15 * 1 Jul 2014 CONSTRUCTION (30110 to 32990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors: Compressors - reciprocating 7 * 1 Jul 2008 Compressors - rotary screw 10 * 1 Jul 2008 Backhoe loaders 9 * 1 Jul 2002 Bending machines (bar, angle or rod) 10 * 1 Jul 2008 Block and brick elevators (portable) 10 * 1 Jul 2008 Chain blocks, rod shears, jacks etc 13 ⅓ 1 Jan 2001 Compaction: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Buggies or dumpers (motorised) 5 1 Jan 2001 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifiers) 5 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shaft 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Hoppers, skips and hoist buckets 10 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 1 Jan 2001 Cranes (mobile): Light and medium 15 * 1 Jul 2002 Heavy (over 15.24 tonnes lift) 20 * 1 Jul 2002 Tower and hoists 10 1 Jan 2001 Dozers/front end loaders 9 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Formwork, beams and props, steel 10 * 1 Jul 2008 Hydraulic excavators 10 * 1 Jul 2002 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Mini excavators 8 * 1 Jul 2002 Motor graders 10 * 1 Jul 2002 Pavers 12 * 1 Jul 2002 Power supply assets: Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Power tools: Chainsaws (Chain saws) 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Profilers 10 * 1 Jul 2002 Pumps 10 1 Jan 2001 Road rollers 15 * 1 Jul 2002 Saws, bench and mitre, portable 7 * 1 Jul 2008 Scrapers 8 * 1 Jul 2002 Skid steer loaders 7 * 1 Jul 2002 Stabiliser recyclers 12 * 1 Jul 2002 Surveying assets (including levels) - see Table A Surveying and mapping services (69220) Telescopic handlers 10 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Track loaders 9 * 1 Jul 2002 Traffic management assets (use the relevant lives given under Table A Rental and hiring services (except real estate) (66110 to 66400), whether or not the assets are in fact hired or leased) Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Wheel loaders 8 * 1 Jul 2002 Winches 13 ⅓ 1 Jan 2001 Other heavy and civil engineering construction (31099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic welding machines (used at sea in construction of submarine pipelines) 10 1 Jan 2001 WHOLESALE TRADE (33110 to 38000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Barcode readers/scanners - see Table B Warehouse and distribution centre equipment and machines Benches 15 * 1 Jul 2019 Dimensioning machines 15 * 1 Jul 2019 Ice making machines 8 * 1 Jul 2019 Intermediate bulk containers: Mild and stainless steel 15 * 1 Jul 2019 Others 8 * 1 Jul 2019 Lifting and handling assets: Elevating work platforms 10 * 1 Jul 2019 Forklifts - see Table B Warehouse and distribution centre equipment and machines Pallet conveyers - see Table B Warehouse and distribution centre equipment and machines Pallet jacks - see Table B Loading bay assets Picking and collating machines - see Table B Warehouse and distribution centre equipment and machines Ladders 4 * 1 Jul 2019 Livestock scales, weigh indicators and loading bars 5 * 1 Jul 2019 Racks - see Table B Warehouse and distribution centre equipment and machines Packaging assets: Carton sealers and box taping machines 12 * 1 Jul 2019 Pallet wrappers - see Table B Packaging machines Pumps: Chemical pumps 10 * 1 Jul 2019 Product pumps 12 * 1 Jul 2019 Vacuum pumps 12 * 1 Jul 2019 Water pumps 15 * 1 Jul 2019 Refrigeration assets - see Table B Refrigeration assets Scales (excluding livestock scales) 10 * 1 Jul 2019 Signs - see Table B Advertising signs Tanks: Chemical storage tanks 15 1 Jul 2019 Water storage tanks 20 1 Jul 2019 Trailers - see Table B Motor vehicles and trailers Trolleys - see Table B Warehouse and distribution centre equipment and machines Unmanned aerial vehicles (drones/remotely piloted aircraft) - see Table B Unmanned aerial vehicles Wool wholesaling (33110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Wool presses 20 * 1 Jul 2006 Petroleum product wholesaling (33210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bulk fuel regional depot assets (excluding LPG assets): Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Effluent treatment system (incorporating pumps, motors and electronic circuitry) 15 * 1 Jul 2010 Electric pumps 10 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading gantries and racks (incorporating meters and metering systems) 15 * 1 Jul 2010 Petroleum product storage tanks - fibreglass and steel 20 * 1 Jul 2010 Rigid fuel tank truck assets: Aluminium tanks or barrels 10 * 1 Jul 2010 Filters 5 * 1 Jul 2010 Metering systems 5 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Hydraulically driven pumps 8 * 1 Jul 2010 Pipes and fittings 10 * 1 Jul 2010 Tailgate loaders 15 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meter, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground distribution piping systems (incorporating pipes, fittings and manholes) fibreglass and steel 20 * 1 Jul 2010 Bulk fuel terminal assets (excluding LPG assets): Automatic tank gauges 10 * 1 Jul 2010 Effluent treatment systems (incorporating air pump, pipes, separator and tank) 10 * 1 Jul 2010 Fire protection systems (incorporating auxiliary monitors, fire and UV detectors, fire indicator anels, fire retardant lines and foam storage tank) 15 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2010 Marketing pumps 7 * 1 Jul 2010 Meters and metering systems 7 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Product piping (steel) 20 * 1 Jul 2010 Terminal automation equipment 10 * 1 Jul 2010 Vapour recovery units 15 * 1 Jul 2010 LPG depot and terminal assets: Automatic tank gauges 10 * 1 Jul 2010 Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Depot and terminal storage vessels - aboveground and underground 30 * 1 Jul 2010 Electronic scales 10 * 1 Jul 2010 Forklift fuel tanks: Galvanised steel or steel tanks coated with zinc rich enamel 15 * 1 Jul 2010 Aluminium tanks 12 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 In-situ permanently installed cylinders 30 * 1 Jul 2010 Leak detection systems 8 * 1 Jul 2010 Leisure market cylinders (4.5 and 9 kgs capacity) 15 * 1 Jul 2010 Loading arms: Terminal 10 * 1 Jul 2010 Marine 25 * 1 Jul 2010 LPG fleet refuelling facility: Dispenser 10 * 1 Jul 2010 Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Meters 7 * 1 Jul 2010 Piping 20 * 1 Jul 2010 Pump sets 10 * 1 Jul 2010 Storage tanks 30 * 1 Jul 2010 Valves 10 * 1 Jul 2010 LPG tank truck assets: LPG storage tanks 20 * 1 Jul 2010 Metering systems 7 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Pipes and fittings 7 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Valves 7 * 1 Jul 2010 Product piping systems: Pipes 20 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Stillages 5 * 1 Jul 2010 Vapour recovery units and vapour compressors 7 * 1 Jul 2010 Weighbridges 25 * 1 Jul 2010 Commission-based wholesaling (38000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sale yards (used by stock and station agents) 30 * 1 Jul 2014 RETAIL TRADE (39110 to 43209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Counters, freestanding (including check-out and service counters) 10 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2005 Floating timber 10 * 1 Jul 2005 Linoleum 10 * 1 Jul 2005 Vinyl 10 * 1 Jul 2005 Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Loading bay assets - see Table B Loading bay assets Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 Plastic safety screens (including sneeze guards) 2 * 1 Jul 2022 Power supply assets, emergency or standby: Generator assets - see Table B Power supply assets Uninterruptible power supply (UPS) system: Line interactive type 5 * 1 Jul 2013 On line double conversion type 10 * 1 Jul 2013 Public address and paging system assets (including amplifiers, audio speakers and microphones) - see Table B Public address and paging system assets Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Roller shutter electric motors 20 * 1 Jul 2005 Shelving 10 * 1 Jul 2005 Signage used for business identification (including lighting for signs) - see Table B Advertising signs Trolleys, customer shopping type 7 * 1 Jul 2005 Trolleys, stock type 10 * 1 Jul 2005 Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7 * 1 Jul 2005 Motor vehicle tyre or tube retailing (39220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air tools (including ratchet guns) 2 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene (PE) 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifters (incorporating tyre spreaders) 8 * 1 Jul 2011 Fuel retailing (40000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and air lines 7 * 1 Jul 2010 Automatic tank gauges 10 * 1 Jul 2010 Canopy lighting: Liquid emitting diode 10 * 1 Jul 2010 Radiant gas positive 5 * 1 Jul 2010 Convenience store assets: Air conditioning systems 7 * 1 Jul 2010 Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) 10 * 1 Jul 2010 CCTV video surveillance systems 4 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2010 Counters - freestanding 10 * 1 Jul 2010 Display shelving and racking 10 * 1 Jul 2010 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 7 * 1 Jul 2010 Hot food display assets (including bain maries) 10 * 1 Jul 2010 Microwave ovens 5 * 1 Jul 2010 Pie warmers and heating units 10 * 1 Jul 2010 Refrigerated cabinets and freezers 10 * 1 Jul 2010 PA systems 12 * 1 Jul 2010 Point of sale assets: Barcode scanners 6 * 1 Jul 2010 Electronic funds transfer point of sale machines (EFTPOS) 6 * 1 Jul 2010 Forecourt controllers 6 * 1 Jul 2010 Safes: Cash storage 10 * 1 Jul 2010 Cash vending 7 * 1 Jul 2010 Cigarette safes 7 * 1 Jul 2010 Emergency shut off systems 10 * 1 Jul 2010 Facility signs 7 * 1 Jul 2010 Gasoline and diesoline assets: Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) 8 * 1 Jul 2010 Leak protection pressure systems 8 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems 7 * 1 Jul 2010 Pay at pump card reading systems 6 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Underground fuel storage tanks - steel and fibreglass 20 * 1 Jul 2010 Hot water systems 10 * 1 Jul 2010 LPG assets: LPG pumps 7 * 1 Jul 2010 LPG dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets) 10 * 1 Jul 2010 LPG storage tanks - aboveground and underground 30 * 1 Jul 2010 Underground steel piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Food retailing (41100 to 41290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Butchers' plant 20 1 Jan 2001 Supermarket and grocery stores (41100) ASSET LIFE (YEARS) REVIEW DATE OF APPLICATION Bakery assets: Bakery display assets, non-refrigerated (including freestanding display cabinets, cases, racks, shelves and stands) 10 * 1 Jul 2020 Bakery trolleys 12 * 1 Jul 2020 Bread slicers 10 * 1 Jul 2020 Bun divider rounders 10 * 1 Jul 2020 Doughnut making machines 8 * 1 Jul 2020 Hydraulic dough dividers 10 * 1 Jul 2020 Mixers (including planetary and spiral mixers) 10 * 1 Jul 2020 Moulders 12 * 1 Jul 2020 Ovens 10 * 1 Jul 2020 Provers and retarder provers 8 * 1 Jul 2020 Butcher assets: Bandsaws 10 * 1 Jul 2020 Meat: Mincers 10 * 1 Jul 2020 Tenderisers 10 * 1 Jul 2020 Meat trolleys 12 * 1 Jul 2020 Sausage filling machines 10 * 1 Jul 2020 Deli Assets: Cheese cutters 10 * 1 Jul 2020 Cheese graters 10 * 1 Jul 2020 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2020 Contact grills 10 * 1 Jul 2020 Deep fryers 10 * 1 Jul 2020 Deli slicers 10 * 1 Jul 2020 Hot food display assets (including bain marie, hot boxes and pie warmers) 10 * 1 Jul 2020 Juicing machines, commercial type 8 * 1 Jul 2020 Ovens (including chicken ovens and smoker ovens) 10 * 1 Jul 2020 Popcorn machines 8 * 1 Jul 2020 Sushi making assets (including rice cookers, rice mixers and sushi robots) 7 * 1 Jul 2020 Produce assets: Display barrels 10 * 1 Jul 2020 Produce bins 12 * 1 Jul 2020 Scales (including bench scales and hanging scales) 8 * 1 Jul 2020 Refrigeration and freezing assets: Compressors, condensers and evaporators 10 * 1 Jul 2020 Freezers and refrigerators generally (including refrigeration cabinets and cases, standalone chillers, standalone freezers and standalone refrigerators) 10 * 1 Jul 2020 Insulation panels used in cool or freezer rooms 30 * 1 Jul 2020 Night blinds/covers 10 * 1 Jul 2020 Support and other assets: Automatic entrance swing gates 10 * 1 Jul 2020 Balers (for cardboard and plastic) - see Table B Warehouse and distribution centre equipment and machines Benches (stainless steel), free standing 20 * 1 Jul 2020 Bin lifters 15 * 1 Jul 2020 Cash handling assets: Coin counters and sorters 10 * 1 Jul 2020 Note counters and sorters 10 * 1 Jul 2020 Safes 15 * 1 Jul 2020 Cigarette cabinets, free standing 15 * 1 Jul 2020 Counters, free standing (including checkout and service counters) 10 * 1 Jul 2020 Dishwashers 10 * 1 Jul 2020 Display racks and stands (including magazine racks/stands) 10 * 1 Jul 2020 Hot water systems (excluding piping) 12 * 1 Jul 2020 Label printers 5 * 1 Jul 2020 Label printing scales 8 * 1 Jul 2020 Labelling guns 5 * 1 Jul 2020 Microwave ovens 5 * 1 Jul 2020 Nut grinders/peanut butter makers 5 * 1 Jul 2020 Packaging assets: Automatic labelling wrappers, modified atmosphere packaging (MAP) and vacuum chamber packaging machines 10 * 1 Jul 2020 Benchtop heat wrappers 10 * 1 Jul 2020 Point of sale assets: Generally (excluding self-checkout registers) - see Table B Point of sale assets Self-checkout registers 6 * 1 Jul 2020 Power generators (emergency or standby) 20 * 1 Jul 2020 Racking 20 * 1 Jul 2020 Range hood exhaust fans 12 * 1 Jul 2020 Safety steps 10 * 1 Jul 2020 Shelving 15 * 1 Jul 2020 Signage: Aisle signs 7 * 1 Jul 2020 Others (such as advertising signs and signage for business identification) - see Table B Advertising signs Stock ladders 12 * 1 Jul 2020 Trolleys, customer shopping type 7 * 1 Jul 2020 Trolleys, stock type (including roll cages, platform trolleys, etc) 10 * 1 Jul 2020 UV insect exterminators 7 * 1 Jul 2020 Other store-based retailing (42110 to 42799) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Newspaper wrapping machines 10 1 Jan 2001 Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 ACCOMMODATION AND FOOD SERVICES (44000 to 45302) Accommodation (44000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Accommodation providers using assets not listed here may rely on determinations shown for Residential property operators (67110) Accommodation providers who operate a pub, tavern, bar, cafe, restaurant or club within their premises should use the effective life determinations shown for cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business Audio visual entertainment assets (including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television sets, turntable, video projection equipment)) 5 * 1 Jul 2005 Carpets 7 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2005 Furniture, freestanding: Generally (including guestrooms) 7 * 1 Jul 2005 Outdoor 5 * 1 Jul 2005 Garage doors, electric (excluding doors): Controls and motors 5 * 1 Jul 2005 Gates, electric (excluding gates): Controls and motors 5 * 1 Jul 2005 Guestroom assets: Bathroom assets: Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes) 1 * 1 Jul 2005 Hair dryers 3 * 1 Jul 2005 Heated towel rails, electric 5 * 1 Jul 2005 Scales 5 * 1 Jul 2005 Spa bath pumps 7 * 1 Jul 2005 Towels 1 * 1 Jul 2005 Bedding (including mattress protectors, pillows and sheets) 2 * 1 Jul 2005 Bed mattresses 7 * 1 Jul 2005 Beds: Generally (including ensembles) 7 * 1 Jul 2005 Foldout and rollaway beds (excluding sofas) 3 * 1 Jul 2005 Bed spreads, blankets and quilts 5 * 1 Jul 2005 Clocks and clock radios 5 * 1 Jul 2005 Kitchen assets: Bar refrigerators 10 * 1 Jul 2005 Cooking utensils (including electric jugs, kettles, pans, pots and toasters, but excluding portable cook tops and ovens) 2 * 1 Jul 2005 Crockery and cutlery 4 * 1 Jul 2005 Glassware 2 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Laundry assets in guestrooms: Clothes dryers 7 * 1 Jul 2005 Irons and ironing boards 3 * 1 Jul 2005 Washing machines 7 * 1 Jul 2005 Window blinds and curtains 6 * 1 Jul 2005 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2005 Housekeeping assets (including bins, buckets, floor signs and toilet brushes) 1 * 1 Jul 2005 Laundry assets used by hotel/motel operators: Dryers 10 * 1 Jul 2005 Linen bins 15 * 1 Jul 2005 Pressers 15 * 1 Jul 2005 Roller irons 20 * 1 Jul 2005 Washing machines 10 * 1 Jul 2005 Public address and paging system assets (including amplifiers, audio speakers and microphones) 10 * 1 Jul 2005 Sauna heating assets 10 * 1 Jul 2005 Swimming pools and spas: Chlorinators 8 * 1 Jul 2005 Filtration assets (including pumps) 8 * 1 Jul 2005 Heaters 10 * 1 Jul 2005 Trolleys 10 * 1 Jul 2005 Vacuum cleaners 3 * 1 Jul 2005 Water pumps used to deliver water to residences above ground level 10 * 1 Jul 2005 Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, television sets, turntables and video projection equipment) 5 * 1 Jul 2005 Bars, freestanding (including drink service counters and wet bars) 15 * 1 Jul 2005 Beer dispensing system assets (including, tanks, taps tubes and valves) 15 * 1 Jul 2005 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2005 Counters for customer service, freestanding 15 * 1 Jul 2005 Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) 5 * 1 Jul 2005 Dishwasher machines 8 * 1 Jul 2005 Drink blenders 3 * 1 Jul 2005 Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers, but excluding beer dispensing systems) 10 * 1 Jul 2005 Electronic spirits dispensers 5 * 1 Jul 2005 Floor coverings, removable without damage: Carpet 5 * 1 Jul 2005 Rubber safety mats 5 * 1 Jul 2005 Food preparation and service assets: Bench top appliances - small portable type (including blenders, food processors, grills, rice cookers and toasters) 3 * 1 Jul 2005 Cooking appliances, large commercial type (including cook tops, deep fryers, grills, kebab machines, ovens and salamanders) 10 * 1 Jul 2005 Cookware, handheld (including frypans, pans, pots, trays and woks) 2 * 1 Jul 2005 Crockery, cutlery and glassware 1 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Preparation benches, freestanding 20 * 1 Jul 2005 Wok burners, large commercial type 8 * 1 Jul 2005 Furniture, freestanding, for customer use: In drinking areas of pubs, bars, clubs 5 * 1 Jul 2005 In dining areas 8 * 1 Jul 2005 Furniture, not freestanding: Chairs and tables fixed to ground or building 20 * 1 Jul 2005 Glassware 1 * 1 Jul 2005 Glass washer machines 5 * 1 Jul 2005 Kitchen exhaust fans 5 * 1 Jul 2005 Menu boards 5 * 1 Jul 2005 Plastic safety screens (including sneeze guards) 2 * 1 Jul 2022 Poker/gaming assets - see Table A Casino operations (92010) Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090) Road transport (46100 to 46239) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 *# 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (e.g. uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services e.g. UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 *# 1 Jan 2005 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 *# 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 *# 1 Jan 2005 Tramway and light rail passenger transport services (46220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure assets: Communication, computer and passenger support assets: Automatic vehicle monitoring computer systems 10 * 1 Jul 2010 Automatic vehicle monitoring tram borne equipment (including transponders) 10 * 1 Jul 2010 CCTV systems 4 * 1 Jul 2010 Control systems 10 * 1 Jul 2010 Hand-held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Radio base stations, intercoms 7 * 1 Jul 2010 Electrification assets: Lighting 15 * 1 Jul 2010 Overhead distribution lines (incorporating conductors, cross arms, feeders, insulators, inverters, fittings and poles) 30 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Signalling assets (including automatic points) 15 * 1 Jul 2010 Track maintenance assets: Truck mounted maintenance assets (including points cleaning, sweeping and welding machines) 15 * 1 Jul 2010 Trackwork (incorporating track drainage): Ballasted track 25 * 1 Jul 2010 Curved track 20 * 1 Jul 2010 Embedded track 30 * 1 Jul 2010 Points (excluding automatic points) and crossings 20 * 1 Jul 2010 Track within depots 40 * 1 Jul 2010 Tramway and light rail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Pantographs 15 * 1 Jul 2010 Rail freight and passenger transport services (47100 to 47200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Infrastructure assets: Electrification assets: Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) 33 ⅓ * 1 Jan 2002 Power transformers 30 * 1 Jan 2002 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jan 2002 Passenger information and ticketing system 15 * 1 Jan 2002 Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) 15 * 1 Jan 2002 Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels): Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle): Heavy haul (trackwork carrying >20 GMT per annum) 30 * 1 Jan 2002 Light haul (trackwork carrying <1 GMT per annum) 50 * 1 Jan 2002 Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) 40 * 1 Jan 2002 Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) 20 * 1 Jan 2002 Passenger 40 * 1 Jan 2002 Turnouts and crossings 20 * 1 Jan 2002 Monorail operation assets: Infrastructure assets: Communication, computer and passenger assets: CCTV systems 4 * 1 Jul 2010 Control systems (including commutators) 10 * 1 Jul 2010 Hand held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Phones, radio base stations, intercoms 7 * 1 Jul 2010 Rescue and recovery vehicles 30 * 1 Jul 2010 Electrification assets: Collector rails 30 * 1 Jul 2010 Lighting 15 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Standby generators 25 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Uninterruptible power supply (UPS) systems 5 * 1 Jul 2010 Track and maintenance assets: Beams and columns 30 * 1 Jul 2010 Maintenance vehicles 15 * 1 Jul 2010 Track 30 * 1 Jul 2010 Track switches 30 * 1 Jul 2010 Traversers 30 * 1 Jul 2010 Monorail rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Railway rolling stock: Locomotives: Generally (including diesel-electric and electric) 25 * 1 Jan 2002 Heavy haul (bulk minerals/coal) 20 * 1 Jan 2002 Underground (diesel-battery) 15 * 1 Jan 2002 Passenger: Electric/diesel power cars and trailers 30 * 1 Jan 2002 Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) 30 * 1 Jan 2002 Power vans 15 * 1 Jan 2002 Rail mounted track infrastructure assets: Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) 20 * 1 Jan 2002 Mainline and switch tampers 15 * 1 Jan 2002 Wagons - bulk freight: Mineral ores and coal: Carbon steel 20 * 1 Jan 2002 Ferritic steel 30 * 1 Jan 2002 Other: Coke quenchers 15 * 1 Jan 2002 Grain hoppers 20 * 1 Jan 2002 Limestone 20 * 1 Jan 2002 Pneumatic discharge - cement 20 * 1 Jan 2002 Used on tram lines 40 1 Jan 2001 Tank cars 20 * 1 Jan 2002 Wagons - non bulk freight (including all wagons used for general and inter-modal freight) 30 * 1 Jan 2002 Note: From the 2012-13 income year, a capped life of 10 years is available for the decline in value of eligible shipping vessels but only if certain conditions are met (see subsection 40-102(4) item 10 and subsection 40-102(4A)) Water transport and support services (48100 to 48200 and 52110 to 52190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial vessels: Canoes 10 * 1 Jul 2009 Dinghies and punts (not longer than 6 metres) 12 * 1 Jul 2009 Fishing vessels (including trawlers, long liners, seiners, fin fish boats, pearling boats, lobster boats, aquaculture and other fishing boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Houseboats 20 * 1 Jul 2009 Inflatable boats (excluding rigid hull inflatable boats) 7 * 1 Jul 2009 Jet skis 4 * 1 Jul 2009 Kayaks 5 * 1 Jul 2009 Offshore supply and support vessels 20 * 1 Jul 2009 Passenger vessels (including cruise vessels, skippered charter vessels, vehicle and passenger ferries, semi submersible vessels and water taxis): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Pedal boats 10 * 1 Jul 2009 Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) 15 * 1 Jul 2009 Sail boats (not longer than 6 metres and including 'off the beach' boats) 10 * 1 Jul 2009 Ski boats 10 * 1 Jul 2009 Thrill boats (including jet boats) 10 * 1 Jul 2009 Trading ships: Bulk carriers 20 * 1 Jul 2009 Cargo ships 20 * 1 Jul 2009 Container ships 20 * 1 Jul 2009 Roll on/roll off ships 20 * 1 Jul 2009 Tankers: Oil and chemical 20 * 1 Jul 2009 LNG and LPG 30 * 1 Jul 2009 Work vessels (including barges, coastal supply boats, dredges, general work boats, landing craft, launches, lighters, line boats, pilot boats, runabouts and tug boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) 15 * 1 Jul 2009 Support assets (acquired separately from the vessel): Desalinators 10 * 1 Jul 2009 Hot water units: Domestic 5 * 1 Jul 2009 Marine 10 * 1 Jul 2009 Lifting assets: Hoists and winches: Electric 5 * 1 Jul 2009 Hydraulic and mechanical 10 * 1 Jul 2009 Navigational and communication assets acquired separately from the vessel (including autopilots, chart plotters, depth sounders, GPS, radar systems and marine radios) 5 * 1 Jul 2009 Outboard motors 5 * 1 Jul 2009 Power supply assets: Batteries (deep cycle) 3 * 1 Jul 2009 Generators (stand alone) 10 * 1 Jul 2009 Inverters 6 * 1 Jul 2009 Safety assets: Emergency signalling assets (including EPIRBS) 5 * 1 Jul 2009 Life rafts 10 * 1 Jul 2009 Trailers 8 * 1 Jul 2009 Port assets: Cargo handling equipment: Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Cranes: Container/portainer 20 * 1 Jul 2002 Fixed 25 * 1 Jul 2002 Mobile (over 15.24 tonnes lift) 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Forklifts: Container handling 7 ½ * 1 Jul 2002 General handling 11 * 1 Jul 2002 Rail mounted gantries 15 * 1 Jul 2002 Reach stackers 10 * 1 Jul 2002 Ship loaders 30 * 1 Jul 2002 Ship unloaders 20 * 1 Jul 2002 Spreaders 5 * 1 Jul 2002 Stackers, reclaimers and stackers/reclaimers 25 * 1 Jul 2002 Straddle carriers 12 ½ * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Control systems: Control system assets - programmable logic controllers (PLCs) and hardware 10 * 1 Jul 2002 Motor control centre and motor control field devices 20 * 1 Jul 2002 Environmental equipment: Current, tidal, wave and wind monitoring systems 5 * 1 Jul 2002 Oil spill containment boom 10 * 1 Jul 2002 Intermodal facilities: Receival station assets (including belt feeder, hopper and tippler) 30 * 1 Jul 2002 Truck and rail receival dump pit 50 * 1 Jul 2002 Land based facilities: Concrete rail beams and rails 30 * 1 Jul 2002 Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) 30 * 1 Jul 2002 Dust suppression systems 30 * 1 Jul 2002 Electricity supply assets - see Table A Electricity supply (26110 to 26400) Storage sheds, to the extent they form an integral part of bulk handling equipment 40 * 1 Jul 2002 Navigational aids: Land based navigational aids 20 * 1 Jul 2002 Offshore beacons, channel markers and lead lights: Floating buoys 10 * 1 Jul 2002 Piled structures 20 * 1 Jul 2002 Other facilities: Cathodic protection: Impressed current system 30 * 1 Jul 2002 Sacrificial system 15 * 1 Jul 2002 Dry docks (including floating dry docks) 40 * 1 Jul 2013 Fender systems: Elastomeric 20 * 1 Jul 2002 Timber 10 * 1 Jul 2002 Gangways - removable 10 * 1 Jul 2002 Mooring facilities (including bollards) 40 * 1 Jul 2002 Mooring quick release hooks 20 * 1 Jul 2002 Pontoons - floating 20 * 1 Jul 2002 Slipways (incorporating rails, ramps, runners and winching systems) 30 * 1 Jul 2002 Wharves, dolphins and jetties 40 * 1 Jul 2002 Salvage machinery: Boilers, vertical 40 1 Jan 2001 Engine hoisting 40 1 Jan 2001 Pumps: Centrifugal, direct acting, and connections 40 1 Jan 2001 Duplex boiler feed 40 1 Jan 2001 Other air and space transport (49009) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aircraft: Aeroplanes: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Helicopters: General use 20 *# 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Scenic and sightseeing transport (50100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Gliders (including motor gliders) 20 * 1 Jul 2013 Hot air balloon ride operation assets: Flight instruments 10 * 1 Jul 2013 Hot air balloon assets: Baskets 6 * 1 Jul 2013 Burners 10 * 1 Jul 2013 Envelopes 5 * 1 Jul 2013 Fuel cylinders and tanks (incorporating shut off valves) 20 * 1 Jul 2013 Inflator fans 15 * 1 Jul 2013 Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: Cabins (including carriers) 25 * 1 Jul 2009 Communications assets: Communications cables 10 * 1 Jul 2009 Radios 5 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 15 * 1 Jul 2009 Rescue vehicles 30 * 1 Jul 2009 Ropes: Haul ropes 10 * 1 Jul 2009 Track ropes 20 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Towers: Tower heads 15 * 1 Jul 2009 Tower structures 30 * 1 Jul 2009 Transportation systems (incorporating drives and belts) 3 * 1 Jul 2009 Pipeline transport (50210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Other transport n.e.c. (50290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts): Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables - above ground 10 * 1 Jul 2009 Communications cables - under ground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways (including covered walkways and carpets) 10 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives (VSDs) and tensioning systems) 20 * 1 Jul 2009 Oversnow transport assets: Oversnow transporters 8 * 1 Jul 2009 Skidoos 5 * 1 Jul 2009 Ropes: Main hauling rope for detachable lifts etc 15 * 1 Jul 2009 Main hauling rope for fixed grip, t-bars lifts etc 20 * 1 Jul 2009 Snow grooming assets (including free groomers, snow blowers and winches) 8 * 1 Jul 2009 Snowmaking assets including: Air water guns and fan guns 10 * 1 Jul 2009 Compressors, pumps, water mains and pipes 20 * 1 Jul 2009 Cooling towers 15 * 1 Jul 2009 Electrical cables - above ground 10 * 1 Jul 2009 Electrical cables - under ground 25 * 1 Jul 2009 Weather stations 5 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Tower heads and structures 30 * 1 Jul 2009 Postal services (51010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Mail house assets: Envelope inserters 7 * 1 Jul 2015 Folders 12 ½ * 1 Jul 2015 Guillotines 15 * 1 Jul 2015 Heat sealers 10 * 1 Jul 2015 Printers 5 * 1 Jul 2015 Racks 20 * 1 Jul 2015 Scales 5 * 1 Jul 2015 Scanners 5 * 1 Jul 2015 Trolleys 8 * 1 Jul 2015 Postal delivery services: Control systems and control system assets 10 * 1 Jul 2016 Flat mail optical character reading and sorting machines 12 * 1 Jul 2016 Letter boxes (bulk private) 30 * 1 Jul 2016 Letter sorting assets (including bar code sorters, culler facer cancellers and multiline optical character readers) 12 * 1 Jul 2016 Motorcycles 5 * 1 Jul 2016 Parcel lockers 10 * 1 Jul 2016 Parcel sorting system assets (excluding control systems and control system assets) 15 * 1 Jul 2016 Post boxes (street type) 20 * 1 Jul 2016 Courier pick-up and delivery services (51020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Inspection assets: Scales: Bench 10 * 1 Jul 2011 Floor (platform) 20 * 1 Jul 2011 Weight dimension capture system assets (including checkweighers, in motion scales and readers) 10 * 1 Jul 2011 Materials handling equipment: Ball transfer mats and castor decks 20 * 1 Jul 2011 Control systems and control system assets 10 * 1 Jul 2016 Conveyors (including shoe sorters) 15 * 1 Jul 2011 Forklifts - see Table B Parcel sorting system assets (including sortation system assets) (excluding control systems and control system assets) 15 * 1 Jul 2016 Scissor lifts 10 * 1 Jul 2015 Storage racks 20 * 1 Jul 2011 Trolleys, freight barrows, cages and bins 10 * 1 Jul 2011 Pick up and delivery equipment: Barcode label printers 5 * 1 Jul 2011 Portable hand held barcode readers (including point of delivery capture devices and delivery information acquisition devices) 4 * 1 Jul 2011 Airport operations and other air transport support services (52200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aircraft maintenance assets - see Table A Aircraft manufacturing and repair services (23940) Aircraft training assets: Flight simulators 8 1 Jan 2001 Link trainers 8 1 Jan 2001 Airport assets: Aerobridges 20 * 1 Jan 2003 Baggage handling assets: Baggage check-in stations (incorporating scales and check-in conveyors) 10 * 1 Jan 2003 Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) 15 * 1 Jan 2003 Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) 15 * 1 Jan 2003 Control systems (excluding computers) 10 * 1 Jan 2003 Fire safety and rescue assets: Breathing units 10 * 1 Jan 2003 Drills, air powered 10 * 1 Jan 2003 Fire fighting vehicles 20 * 1 Jan 2003 Rescue boats: Aluminium 20 * 1 Jan 2003 Inflatable 8 * 1 Jan 2003 Rescue units (jaws of life) 15 * 1 Jan 2003 Fuel supply assets: Aircraft fueller vehicles 15 * 1 Jan 2003 Aircraft hydrant dispenser vehicles 15 * 1 Jan 2003 Filters, fuel 25 * 1 Jan 2003 Fire fighting systems 25 * 1 Jan 2003 Piping 25 * 1 Jan 2003 Pumps, fuel 25 * 1 Jan 2003 Tanks 25 * 1 Jan 2003 Ground support assets: Aircraft loader/unloader vehicles 15 * 1 Jan 2003 Aircraft stairs: Manual 20 * 1 Jan 2003 Vehicle mounted 15 * 1 Jan 2003 Airstart units 15 * 1 Jan 2003 Containers, air cargo (used to transport goods by air) 5 * 1 Jan 2001 Ground power units 15 * 1 Jan 2003 High lift service vehicles (including catering, lavatory, maintenance and water vehicles) 15 * 1 Jan 2003 Tow tractors 20 * 1 Jan 2003 Tractors, baggage 15 * 1 Jan 2003 Tractor trolleys (including baggage and container trolleys, and dollies) 10 * 1 Jan 2003 Navigation aids: Distance measuring assets 15 * 1 Jan 2003 Instrument landing systems 10 * 1 Jan 2003 Non-directional beacons (excluding towers) 15 * 1 Jan 2003 Radar sensors 15 * 1 Jan 2003 Towers 30 * 1 Jan 2003 VHF omni range assets (excluding towers) 15 * 1 Jan 2003 Runway sweepers 15 * 1 Jan 2003 Terminal building assets: Flight information display signs (including monitors and LED screens) 7 * 1 Jan 2003 Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) 5 * 1 Jan 2003 Visual aids assets: Docking guidance systems 10 * 1 Jan 2003 Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) 15 * 1 Jan 2003 Movement area guidance signs 10 * 1 Jan 2003 Visual approach slope indicator systems (PAPI) 15 * 1 Jan 2003 Wind direction indicators, illuminated 10 * 1 Jan 2003 Other transport support services n.e.c. (52999) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electronic toll collection assets: Digital measuring instruments (including vehicle classifiers (laser or infrared) and electronic toll collection readers (radio frequency)) 4 * 1 Jul 2005 Electronic toll collection transponders 4 * 1 Jul 2005 Optical character recognition cameras 4 * 1 Jul 2005 Other warehousing and storage services (53090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) Motion picture and video activities (55110 to 55140) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Camera accessories: Aspect ratio converters 12 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Speed control, time lapse and phase adjustment controls 10 * 1 Jan 2006 Time code generators and master clocks 10 * 1 Jan 2006 Underwater and marine housings and rain deflectors 12 * 1 Jan 2006 Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) 3 * 1 Jan 2006 Cameras: 16mm and 35mm film cameras 10 * 1 Jan 2006 Digital cameras 5 * 1 Jan 2006 Camera lens accessories: Coloured and graduated filters and filter stages 3 * 1 Jan 2006 Fish eye and wide angle lens adapters 10 * 1 Jan 2006 Follow focus, remote focus, shutter and zoom controls 10 * 1 Jan 2006 Image stabilisers, matte boxes, and teleprompters 10 * 1 Jan 2006 Camera lenses 10 * 1 Jan 2006 Camera supports (including heads, legs mounts and tripods) 10 * 1 Jan 2006 Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5 * 1 Jul 2004 Grips' assets: Camera cranes 10 * 1 Jan 2006 Camera heads 10 * 1 Jan 2006 Car rigs, sea rigs and other specialised rigs 2 * 1 Jan 2006 Communications systems 5 * 1 Jan 2006 Dollies 12 * 1 Jan 2006 Dolly and camera attachments 10 * 1 Jan 2006 Dolly track 5 * 1 Jan 2006 Remote camera control systems 10 * 1 Jan 2006 Towers, rigging, and dance floors 10 * 1 Jan 2006 Tracking vehicles and insert trailers - see Table B Motor vehicles and trailers Lighting assets: Accessories (including gaffer grips, clamps, mounts, and stands) 10 * 1 Jan 2006 Portable lights 10 * 1 Jan 2006 Studio lights - fixed 15 * 1 Jan 2006 Lighting control systems 10 * 1 Jan 2006 Lighting grids - fixed 20 * 1 Jan 2006 Lighting hoists 15 * 1 Jan 2006 Motion picture film processing assets: Chemical agitators and mixers 10 * 1 Jan 2006 Chemical storage tanks 15 * 1 Jan 2006 Film cleaning machines 10 * 1 Jan 2006 Film colour analysers and colour grading machines 8 * 1 Jan 2006 Film densitometers 10 * 1 Jan 2006 Film printing machines 10 * 1 Jan 2006 Film processing machines 10 * 1 Jan 2006 Film re-winders 15 * 1 Jan 2006 Flat bed and rear projection film viewers 15 * 1 Jan 2006 Mixed chemical pumps 10 * 1 Jan 2006 Optical sound camera systems (incorporating soundtrack and time code generators) 10 * 1 Jan 2006 Silver recovery units 8 * 1 Jan 2006 Sound quality control processors 5 * 1 Jan 2006 Waste water treatment assets 10 * 1 Jan 2006 Post production sound assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Audio effects units (incorporating aural exciters, compressors, delay and effects control processors graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators and time controllers) 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 3 * 1 Jan 2006 Digital film projectors 5 * 1 Jan 2006 Digital sound conversion processors (including encoders and decoders) 5 * 1 Jan 2006 Hard disc video players and recorders 3 * 1 Jan 2006 Microphones and microphone accessories 10 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 5 * 1 Jan 2006 Sound mixing desks and consoles 5 * 1 Jan 2006 Speakers 7 * 1 Jan 2006 Time code synchronisation units 5 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Post production video assets: DVD players 3 * 1 Jan 2006 Edit controllers (used in linear editing) 4 * 1 Jan 2006 High definition digital film scanners 4 * 1 Jan 2006 High definition laser film recorders 5 * 1 Jan 2006 Monitors 5 * 1 Jan 2006 Motion capture and analysis systems 5 * 1 Jan 2006 Non-linear editing systems (incorporating computer control, interface and hard disc system) 5 * 1 Jan 2006 Telecine chains (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machines) 7 * 1 Jan 2006 VHS video cassette players and recorders 2 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Videotape players and recorders 5 * 1 Jan 2006 Screening theatre assets: Audio amplification and processing equipment (includes component racks systems) 5 * 1 Jan 2006 Digital audio players, digital film projectors and digital sound conversion processors 5 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 8 * 1 Jan 2006 Speakers 10 * 1 Jan 2006 Sound recording assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Sound mixing consoles 5 * 1 Jan 2006 Boom poles 2 * 1 Jan 2006 Compressors, expanders and limiters 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, digital audio tape (DAT), mini disc and hard disc players and recorders) 2 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Headphones: Generally 2 * 1 Jan 2006 Miniature in-ear headphones 1 * 1 Jan 2006 Microphones: Field or boom microphones 7 * 1 Jan 2006 Lapel microphones 1 * 1 Jan 2006 Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5 * 1 Jan 2006 Microphone cables 2 * 1 Jan 2006 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jan 2006 Studio microphones 10 * 1 Jan 2006 Monitors 2 * 1 Jan 2006 Speakers 5 * 1 Jan 2006 Vision switchers 5 * 1 Jan 2006 Video monitors 5 * 1 Jan 2006 Motion picture exhibition (55130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio amplification and processing equipment (including component rack systems) 10 * 1 Jan 2001 Carpets 5 * 1 Jan 2001 Cinema automation systems 10 * 1 Jan 2001 Cinema and sound processors 8 * 1 Jan 2001 Cinema seating (including frames, seat bodies and covers) 7 * 1 Jan 2001 Curtains, wall and acoustic treatments 7 * 1 Jan 2001 Drive-in plant: Sound transmission equipment 10 * 1 Jan 2001 Listening units (including posts, wiring and speaker equipment) 10 * 1 Jan 2001 Screens and screen framing 15 * 1 Jan 2001 Film handling and maintenance equipment (including splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001 Film transport systems (including platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001 Lighting (including dimmers, aisle and seat) 10 * 1 Jan 2001 Loud speakers and sound reproduction equipment 10 * 1 Jan 2001 Motion picture and slide projection equipment: Motion picture projectors 10 * 1 Jan 2001 Projector heat extraction systems 10 * 1 Jan 2001 Projection ports 20 * 1 Jan 2001 Slide projectors 10 * 1 Jan 2001 Screen installations (including screens, framing and masking equipment) 8 * 1 Jan 2001 Radio broadcasting (56100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amplifiers and pre-amplifiers 10 * 1 Jul 2012 Audio monitors 10 * 1 Jul 2012 Audio processing assets (including rack mounted effects units etc) 10 * 1 Jul 2012 Audio routers 10 * 1 Jul 2012 Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems) 6 * 1 Jul 2012 Consoles: Broadcast consoles (incorporating audio logging and routing, intercommunication etc) 7 * 1 Jul 2012 Production consoles 10 * 1 Jul 2012 Control room assets generally: Electronically based assets (including audio processors, audio switchers, aural studio to transmitter linkage assets, distribution amplifiers, monitor receivers etc) 10 * 1 Jul 2012 Personal computer based assets (including delay units, logging units, program fail detectors, RDS generators etc) 6 * 1 Jul 2012 Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) 5 * 1 Jul 2012 Headphones and headsets 2 * 1 Jul 2012 Intercommunication systems (standalone) 10 * 1 Jul 2012 Microphones: Field and portable microphones 5 * 1 Jul 2012 Studio based microphones (including recording microphones) 10 * 1 Jul 2012 Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers On air lights 15 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Servers, domain controllers, switches, transcoders etc 6 * 1 Jul 2012 Studio based digital audio broadcasting infrastructure (encoding assets etc) 10 * 1 Jul 2012 Telephone systems: Telephone interface assets generally (used for sending and receiving audio to and from connected telephone lines) 10 * 1 Jul 2012 Telephone screening systems and other personal computer based telephone systems (excluding software) 6 * 1 Jul 2012 Voice over internet protocol (VoIP) based systems 7 * 1 Jul 2012 Time code generators 10 * 1 Jul 2012 Transmission assets: Antennas 20 * 1 Jul 2012 Codecs 10 * 1 Jul 2012 Fibre optic terminal equipment generally 10 * 1 Jul 2012 Generators (backup) 15 * 1 Jul 2012 Obstruction lighting 15 * 1 Jul 2012 Power conditioners 15 * 1 Jul 2012 RF switching units 15 * 1 Jul 2012 Signal receiving and monitoring assets (including audio processors, decoders, modulation monitors, spectrum analysers etc) 10 * 1 Jul 2012 Silence detection and switching units 10 * 1 Jul 2012 Surge arresters 10 * 1 Jul 2012 Translators 15 * 1 Jul 2012 Transmission towers 40 * 1 Jul 2012 Transmitters 15 * 1 Jul 2012 Uninterruptible power supply (UPS) assets - see Table B Power supply assets Television broadcasting (56210 to 56220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio boards, consoles and mixers 12 * 1 Jul 2005 Audio delay units 10 * 1 Jul 2005 Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) 12 * 1 Jul 2005 Automated tape library systems (incorporating robotic controls and tape drives) 10 * 1 Jul 2005 Broadcast antennas 20 * 1 Jul 2005 Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets) 12 * 1 Jul 2005 Cameras: Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras) 8 * 1 Jul 2005 Studio cameras 10 * 1 Jul 2005 Camera control units 10 * 1 Jul 2005 Camera lens accessories (including adapters, filters, matte boxes and stabilisers) 12 * 1 Jul 2005 Camera lenses 12 * 1 Jul 2005 Camera mounting heads 15 * 1 Jul 2005 Camera mounts (including cranes, jibs, pedestals and tripods) 25 * 1 Jul 2005 Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) 12 * 1 Jul 2005 Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) 10 * 1 Jul 2005 Digital audio players and recorders (including CD players and recorders, digital audio tape (DAT) players, DVD players and recorders, and mini disc players and recorders) 5 * 1 Jul 2005 Digital video effects (DVE) units - standalone 10 * 1 Jul 2005 Edit controllers (used in linear editing and audio post-production) 8 * 1 Jul 2005 Hard disk recorders 5 * 1 Jul 2005 Intercommunication systems 15 * 1 Jul 2005 Lighting: Portable lighting 12 * 1 Jul 2005 Studio lighting 15 * 1 Jul 2005 Lighting control systems 10 * 1 Jul 2005 Lighting grids - fixed 40 * 1 Jul 2005 Lighting hoists 15 * 1 Jul 2005 Microphones: Field or boom microphones 5 * 1 Jul 2005 Miniature or 'lapel' microphones 5 * 1 Jul 2005 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jul 2005 Studio or fixed microphones 10 * 1 Jul 2005 Microphone booms 10 * 1 Jul 2005 Microwave telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor vehicles and trailers Monitors: Audio monitors 10 * 1 Jul 2005 Video monitors: Cathode ray tube (CRT) monitors 8 * 1 Jul 2005 LCD and Plasma monitors 5 * 1 Jul 2005 Virtual monitor wall systems (including rear projection monitor walls) 5 * 1 Jul 2005 Non-linear editing systems (incorporating computer control, interface and hard disk system) 4 * 1 Jul 2005 Presentation automation systems 10 * 1 Jul 2005 Racks 20 * 1 Jul 2005 RF Modulation units 12 * 1 Jul 2005 Routing systems (incorporating control panels, hardware and switchers) 11 * 1 Jul 2005 Satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Servers (excluding data servers) 8 * 1 Jul 2005 Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) 12 * 1 Jul 2005 Slow motion controllers 10 * 1 Jul 2005 Switchers (including master control, presentation and production switchers) 10 * 1 Jul 2005 Teleprompters 10 * 1 Jul 2005 Translators 15 * 1 Jul 2005 Transmission towers 40 * 1 Jul 2005 Transmitters 15 * 1 Jul 2005 Transmitting masts (for mobile production vehicles) 10 * 1 Jul 2005 Under monitor and tally display systems 10 * 1 Jul 2005 Videocassette recorders 5 * 1 Jul 2005 Videotape players and recorders 8 * 1 Jul 2005 Internet publishing and broadcasting (57000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100) Telecommunications services (58010 to 58090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Backbone network assets: Conduits 40 * 1 Jul 2003 Cross connects (including digital and optical) 15 * 1 Jul 2003 Multiplexers (including wave division, terminal, and add-drop) 15 * 1 Jul 2003 Optical amplifiers 15 * 1 Jul 2003 Optical fibre cables 25 * 1 Jul 2003 Optical patch panels 25 * 1 Jul 2003 Regenerators 15 * 1 Jul 2003 International telecommunications submarine cables 15 * 1 Jul 2002 Microwave radio telecommunications assets: Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable): High capacity licensed microwave radio 10 * 1 Jul 2004 Medium capacity licensed microwave radio 8 * 1 Jul 2004 Low capacity licensed microwave radio 5 * 1 Jul 2004 Microwave radio system (including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter): High capacity licensed microwave radio system ≥ 68Mb 10 * 1 Jul 2004 Medium capacity licensed microwave radio system ≥ 16Mb to <68Mb 8 * 1 Jul 2004 Low capacity licensed microwave radio system < 16Mb 5 * 1 Jul 2004 Class licence microwave radio system (including antenna) 3 * 1 Jul 2004 Multiplexers 10 * 1 Jul 2004 Towers (including guyed, lattice and steel or concrete poles) 25 * 1 Jul 2004 Mobile telecommunications assets: Base station assets: Antennas, battery backup, radio transmitters/receivers and rectifiers 6 * 1 Jul 2002 Towers 25 * 1 Jul 2002 Base station controller hardware 10 * 1 Jul 2002 Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10 * 1 Jul 2002 Mobile switching centre hardware 10 * 1 Jul 2002 Payphones (public telephones) 10 1 Jan 2001 Satellite communication assets: Communications satellites (geosynchronous orbit) 15 * 1 Jan 2005 High power amplifiers 12 * 1 Jan 2005 Multiplexers 10 * 1 Jan 2005 Satellite antennas: Electronic components, external (including low noise amplifiers) 8 * 1 Jan 2005 Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8 * 1 Jan 2005 Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20 * 1 Jan 2005 Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10 * 1 Jan 2005 Satellite telemetry and control systems 15 * 1 Jan 2005 Telecommunications assets: Air-conditioning units 5 * 1 Jul 2002 Batteries, rectifiers 6 * 1 Jul 2002 Racks 20 * 1 Jul 2003 Equipment shelters (transportable) 25 * 1 Jul 2003 Electronic information storage services (59220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Aisle containments (including hot aisle containments (HAC), cold aisle containments (CAC)) 15 * 1 Jul 2017 Data centre control systems - see Table B control systems and control system assets Data centre cooling assets: Chillers 15 * 1 Jul 2017 Computer room air conditioning (CRAC) units (including direct expansion (DX) systems) 10 * 1 Jul 2017 Computer room air handling (CRAH) units (including chilled water systems) 15 * 1 Jul 2017 Cooling towers 10 * 1 Jul 2017 Humidifier assets: Others (including ultrasonic humidifiers) 10 * 1 Jul 2017 Steam humidifiers (including steam generators) 5 * 1 Jul 2017 Rear door heat exchangers (RDHx) 15 * 1 Jul 2017 Row-based cooling units assets: Others (including direct expansion (DX) cooling system units) 10 * 1 Jul 2017 Water-chilled 15 * 1 Jul 2017 Water buffer tanks 20 * 1 Jul 2017 Diesel rotary uninterruptible power supply (DRUPS) 22 * 1 Jul 2017 Fire protection and suppression systems assets - see Table B Fire control and alarm assets Generators - see Table B Power supply assets: Emergency or standby Leak detection systems 10 * 1 Jul 2017 Load banks 15 * 1 Jul 2017 Modular data centre (including portable containerised data centre modules, prefabricated data centre modules - able to be transported) 10 * 1 Jul 2017 Rack based power rails (including rack based power distribution unit (PDU)) 10 * 1 Jul 2017 Racks 10 * 1 Jul 2017 Raised floors 25 * 1 Jul 2017 Rectifiers 12 * 1 Jul 2017 Static transfer switches (STS) 12 * 1 Jul 2017 Switchboards - see Table B Switchboards Security and monitoring systems assets - see Table B Security and monitoring assets Uninterruptible power supply (UPS) systems (excluding batteries) 12 * 1 Jul 2017 Uninterruptible power supply (UPS) systems batteries 5 * 1 Jul 2017 Library and other information services (60100 to 60200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Libraries: Circulating (all classes of books) 10 1 Jan 2001 Music lending 6 ⅔ 1 Jan 2001 FINANCIAL AND INSURANCE SERVICES (62100 to 64200) Banking, building society and credit union operations (62210 to 62230) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic teller machines (ATMs) - see Table B Automatic teller machines (ATMs) Cheque processing machines (including proof machines, endorsers, MICR encoders, printers, readers, sorters and scanners) 5 * 1 Jul 2019 Cash handling assets: Coin cabinets, secure coin storage units and coin trolleys 15 * 1 Jul 2019 Coin counters and sorters, and coin deposit machines (CDMs) 10 * 1 Jul 2019 Note counters and sorters 8 * 1 Jul 2019 Teller cash recyclers (TCRs), teller cash dispensers (TCDs), teller assist units (TAUs) and automated teller safes (ATSs) 7 * 1 Jul 2019 Weighing machines (such as coin scales, digital weighing machines, and note scales) 7 * 1 Jul 2019 EFTPOS machines and EFTPOS terminals (such as PIN pads) - see Table B Point of sale assets Safes: Safes (portable) 40 * 1 Jul 2019 Strongroom door and frame 100 1 Jan 2001 Teller safes, counter safes and teller time-delay safes 25 * 1 Jul 2019 Vaults (demountable or portable) and demountable strongrooms 100 * 1 Jul 2019 Security assets: Anti-jump barriers (cables or partitions) 15 * 1 Jul 2019 Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building - see Table B Security and monitoring assets Variable message signs, such as electronic FX boards and digital LED screens - see Table B Advertising signs RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) Note: If the asset is hired or leased to and used predominantly by a particular industry and not listed below, see the entry under Table A for that industry Rental and hiring services (except real estate) (66110 to 66400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air Compressors: Compressors - reciprocating 7 * 1 Jul 2005 Compressors - rotary screw 10 * 1 Jul 2005 Compaction: Compactors - flat plate 8 * 1 Jul 2005 Compactors - vertical rammer 6 * 1 Jul 2005 Concreting assets: Brick/paving saws 5 * 1 Jul 2005 Concrete demolition saws 3 * 1 Jul 2005 Concrete kibble buckets 15 * 1 Jul 2005 Concrete mixers 4 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2005 Elevating work platforms (EWPs): Boom lifts (including knuckle and telescopic boom lifts) 15 * 1 Jul 2015 Personnel lifts 10 * 1 Jul 2015 Scissor lifts 10 * 1 Jul 2015 Generators: Cables 5 * 1 Jul 2005 Distribution boards 10 * 1 Jul 2005 Diesel 10 * 1 Jul 2005 Petrol 5 * 1 Jul 2005 Generator with attached lighting plant 10 * 1 Jul 2005 Household assets: Clothes dryers 5 * 1 Jan 2006 DVD players 5 * 1 Jan 2006 Dishwashers 8 * 1 Jan 2006 Evaporative coolers, portable 5 * 1 Jan 2006 Freezers 6 * 1 Jan 2006 Microwave ovens 6 * 1 Jan 2006 Refrigerators 6 * 1 Jan 2006 Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 5 * 1 Jan 2006 Surround sound systems (incorporating audio-video receivers and speakers) 5 * 1 Jan 2006 Television sets 8 * 1 Jan 2006 Vacuum cleaners, portable 5 * 1 Jan 2006 Video cassette recorder systems (VCR) 5 * 1 Jan 2006 Washing machines 6 * 1 Jan 2006 Ladders (including stepladders, work platforms extension ladders, trestles and planks): Aluminium 4 * 1 Jul 2015 Fibreglass 4 * 1 Jul 2015 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (e.g. construction sites) 10 * 1 Jul 2014 Power tools: Chainsaws 3 * 1 Jul 2005 Hand tools - air 5 * 1 Jul 2005 Hand tools - battery 3 * 1 Jul 2008 Hand tools - electric 5 * 1 Jul 2005 Jackhammers - air 7 * 1 Jul 2005 Jackhammers - electric 3 * 1 Jul 2005 Nail guns - air 3 * 1 Jul 2005 Recreational vehicles: Campervans and motorhomes: Vehicles having a gross vehicle mass greater than 3 tonnes and 4WD vehicles 5 * 1 Jul 2015 Vehicles having a gross vehicle mass of 3 tonnes or less 8 * 1 Jul 2015 Caravans and camper trailers 12 * 1 Jul 2015 Rental cars 5 * 1 Jul 2016 Scaffolding: Aluminium 5 * 1 Jul 2015 Fibreglass 5 * 1 Jul 2015 Steel 15 * 1 Jul 2015 Traffic management assets: Crash prevention assets: Barriers: Concrete 30 * 1 Jan 2006 Plastic 5 * 1 Jan 2006 Crash attenuators (truck mounted) 10 * 1 Jan 2006 Road marking assets: < 100 litre capacity 5 * 1 Jan 2006 100 to 500 litre capacity 9 * 1 Jan 2006 > 500 litre capacity 11 * 1 Jan 2006 Line grinders (walk behind) 5 * 1 Jan 2006 Traffic management signs: Arrow boards 10 * 1 Jan 2006 Speed observation signs 10 * 1 Jan 2006 Traffic lights - mobile 10 * 1 Jan 2006 Variable message signs 10 * 1 Jan 2006 Static signage (including safety cones, barricades, warning signs and bollards) 3 * 1 Jan 2006 Video recorder or equipment hiring 6 ⅔ 1 Jan 2001 Video tapes and games hiring ½ * 1 Jan 2001 Welders: Diesel 10 * 1 Jul 2005 Electric 5 * 1 Jul 2005 Note where the terms 'freestanding' and 'fixed' are used in entries for residential property operators, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability. Residential property operators (67110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assets generally: Air conditioning assets (excluding ducting, pipes and vents): Air handling units 20 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Damper motors (including variable air volume box controller) 10 * 1 Jul 2003 Fan coil units (connected to condensing set) 15 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split system) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Ceiling fans 5 * 1 Jul 2004 Clocks, electric 10 * 1 Jul 2004 Digital peep holes 10 * 1 Jul 2019 DVD players 5 * 1 Jul 2004 Door closers 10 * 1 Jul 2004 Door stops, freestanding 10 * 1 Jul 2004 Escalators (machinery and moving parts) 20 * 1 Jan 2003 Evaporative coolers: Fixed (excluding ducting and vents) 15 * 1 Jul 2019 Portable 10 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2019 Floating timber 15 * 1 Jul 2004 Linoleum 10 1 Jan 2001 Vinyl 10 1 Jan 2001 Furniture, freestanding 13 ⅓ 1 Jan 2001 Garbage bins 10 * 1 Jul 2004 Garbage compacting systems (excluding chutes) 6 ⅔ 1 Jan 2001 Generators 20 1 Jan 2001 Gym assets: Cardiovascular 5 * 1 Jul 2004 Resistance 10 * 1 Jul 2004 Hand dryers, electrical 10 1 Jan 2001 Heaters: Fixed: Electric 15 * 1 Jul 2004 Gas: Ducted central heating unit 20 * 1 Jul 2004 Other 15 * 1 Jul 2004 Freestanding 15 * 1 Jul 2004 Home automation control assets 10 * 1 Jul 2019 Hot water systems (excluding piping): Electric 12 * 1 Jul 2004 Gas 12 * 1 Jul 2004 Solar 15 * 1 Jul 2004 Hydronic assets: Controls 10 * 1 Jul 2019 Water heaters 15 * 1 Jul 2019 Intercom system assets 10 * 1 Jul 2004 Lifts (including hydraulic and traction lifts) 30 * 1 Jan 2003 Lights: Fittings (excluding hardwired) 5 * 1 Jul 2004 Freestanding 5 * 1 Jul 2004 Shades, removable 5 * 1 Jul 2004 Linen 5 * 1 Jul 2004 Master antenna television (MATV) assets: Amplifiers 10 * 1 Jul 2004 Modulators 10 * 1 Jul 2004 Power sources 10 * 1 Jul 2004 Mirrors, freestanding 15 * 1 Jul 2004 Radios 10 1 Jan 2001 Rugs 7 * 1 Jul 2004 Skylights: Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Solar power generating system (incorporating batteries, inverters, solar panels, regulators) 20 * 1 Jul 2004 Stereo systems (incorporating amplifiers, cassette players, CD players, radios and speakers) 7 * 1 Jul 2004 Surround sound systems (incorporating audio-video receivers and speakers) 10 * 1 Jul 2004 Telecommunications assets: Cordless phones 4 * 1 Jul 2004 Telephone hand sets 6 * 1 Jul 2019 Telephone systems - see Table B Telephony Television antennas, freestanding 5 * 1 Jul 2004 Television sets 8 * 1 Jul 2019 Vacuum cleaners: Ducted: Hoses 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Wands 10 * 1 Jul 2004 Portable 10 1 Jan 2001 Ventilation fans 20 * 1 Jul 2004 Video cassette recorder systems (VCRs) 5 * 1 Jul 2004 Water pumps: Multi-storey 20 * 1 Jul 2019 Rainwater tanks 5 * 1 Jul 2019 Single residence pressure pumps 8 * 1 Jul 2019 Window blinds, internal 10 * 1 Jul 2004 Window curtains 6 * 1 Jul 2004 Window shutters, automatic: Controls 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Bathroom assets: Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 3 * 1 Jul 2019 Exhaust fans (including light/heating) 10 * 1 Jul 2004 Heated towel rails, electric 10 * 1 Jul 2004 Shower curtains (excluding curtain rods and screens) 2 * 1 Jul 2004 Spa bath pumps 10 * 1 Jul 2019 Fire control assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors (including addressable manual call points, heat, multi type and smoke) 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Emergency warning and intercommunication systems (EWIS): Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones (WIPs) 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives (VSDs) 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Kitchen assets: Cook tops 12 * 1 Jul 2004 Crockery 5 * 1 Jul 2004 Cutlery 5 * 1 Jul 2004 Dishwashers 8 * 1 Jul 2019 Freezers 12 * 1 Jul 2004 Garbage disposal units 10 * 1 Jul 2004 Microwave ovens 8 * 1 Jul 2019 Ovens 12 * 1 Jul 2004 Range hoods 12 * 1 Jul 2004 Refrigerators 12 * 1 Jul 2004 Stoves 12 * 1 Jul 2004 Water filters, electrical 15 * 1 Jul 2004 Laundry assets: Clothes dryers 7 * 1 Jul 2019 Ironing boards, freestanding 5 * 1 Jul 2019 Irons 5 * 1 Jul 2004 Washing machines 8 * 1 Jul 2019 Outdoor assets: Automatic garage doors: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Barbecue assets: Fixed barbecue assets: Sliding trays and cookers 10 * 1 Jul 2004 Freestanding barbecues 5 * 1 Jul 2004 Floor carpet (including artificial grass and matting) 5 * 1 Jul 2004 Folding arm awnings: Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Furniture, freestanding 5 * 1 Jul 2004 Gardening watering installations: Control panels 5 * 1 Jul 2004 Pumps 5 * 1 Jul 2004 Timing devices 5 * 1 Jul 2004 Garden lights, solar 5 * 1 Jul 2019 Garden sheds, freestanding 15 * 1 Jul 2004 Gates, electrical: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Operable pergola louvres: Controls 15 * 1 Jul 2004 Motors 15 * 1 Jul 2004 Rainwater tanks: Galvanised steel 25 * 1 Jul 2019 Polyethylene 15 * 1 Jul 2019 Roller blinds: Controls 10 * 1 Jul 2019 Motors 10 * 1 Jul 2019 Sauna heating assets 15 * 1 Jul 2004 Sewage treatment assets: Controls 8 * 1 Jul 2004 Motors 8 * 1 Jul 2004 Spas: Fixed spa assets: Chlorinators 10 * 1 Jul 2019 Filtration assets (including pumps) 10 * 1 Jul 2019 Heaters (electric or gas) 15 * 1 Jul 2004 Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2004 Swimming pool assets: Chlorinators 10 * 1 Jul 2019 Cleaning assets 7 * 1 Jul 2004 Covers (including blankets) 8 * 1 Jul 2019 Filtration assets (including pumps) 10 * 1 Jul 2019 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Tennis court assets: Cleaners 3 * 1 Jul 2004 Drag brooms 3 * 1 Jul 2004 Nets 5 * 1 Jul 2004 Rollers 3 * 1 Jul 2004 Umpire chairs 15 * 1 Jul 2004 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 CCTV systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexes) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including passive infra-red, photo sensors and vibration) 5 * 1 Jul 2004 Global System for Mobiles (GSM) units 5 * 1 Jul 2004 Noise makers (including bells and sirens) 5 * 1 Jul 2004 Non-residential property operators (67120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Commercial office building assets: Boilers 20 * 1 Jul 2005 Boiler pumps 5 * 1 Jul 2005 Building maintenance units 35 * 1 Jul 2005 Carpets 8 * 1 Jul 2005 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Hot water installations (excluding commercial boilers and piping) 15 * 1 Jul 2005 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Uninterruptible power supply (UPS) systems: Line interactive types 5 * 1 Jul 2013 On line double conversion types 10 * 1 Jul 2013 Window blinds 20 * 1 Jul 2005 PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000) Scientific research services (69100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Scientific, medical and pharmaceutical research assets: Autoclaves: Bench top autoclaves 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Automated cell counters 5 * 1 Jul 2014 Automated colony pickers 5 * 1 Jul 2014 Balances 10 * 1 Jul 2014 Biological safety cabinets 10 * 1 Jul 2014 Cell harvesters 10 * 1 Jul 2014 Centrifuges: Bench top centrifuges 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Computed tomography (CT) scanners 10 * 1 Jul 2014 Digital cameras 3 * 1 Jul 2014 DNA sequencers 5 * 1 Jul 2014 Electrophoresis systems (incorporating power supplies and tanks) 7 * 1 Jul 2014 Electroporators 8 * 1 Jul 2014 Fermenters 10 * 1 Jul 2014 Flow cytometers 8 * 1 Jul 2014 Freeze dryers 10 * 1 Jul 2014 Freezers 10 * 1 Jul 2014 Gel documentation systems 5 * 1 Jul 2014 Glassware washers 8 * 1 Jul 2014 Heating blocks 10 * 1 Jul 2014 Homogenisers 7 * 1 Jul 2014 Incubators 6 * 1 Jul 2014 Liquid chromatography systems 5 * 1 Jul 2014 Liquid nitrogen assets (including dewars and tanks) 10 * 1 Jul 2014 Microscopes 10 * 1 Jul 2014 Microtomes 10 * 1 Jul 2014 Mixers 7 * 1 Jul 2014 Nano spectrophotometers 8 * 1 Jul 2014 Ovens 6 * 1 Jul 2014 Peristaltic pumps 7 * 1 Jul 2014 pH meters 7 * 1 Jul 2014 Plate readers 5 * 1 Jul 2014 Polymerase chain reaction (PCR) thermal cyclers 8 * 1 Jul 2014 Real-time PCR detection machines 5 * 1 Jul 2014 Refrigerators 8 * 1 Jul 2014 Robotic systems (including robotic liquid handling systems and robotic sampler systems) 5 * 1 Jul 2014 Shakers 7 * 1 Jul 2014 Sonicators (including water bath sonicators and sonicators with probes) 7 * 1 Jul 2014 Spectrophotometers (excluding nano spectrophotometers) 10 * 1 Jul 2014 Surface plasmon resonance (SPR) machines 5 * 1 Jul 2014 Vacuum concentrators 7 * 1 Jul 2014 Water baths (including refrigerated and shaking water baths) 7 * 1 Jul 2014 Water purification systems 8 * 1 Jul 2014 Surveying and mapping services (69220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Airborne imaging (cameras) 7 * 1 Jul 2015 Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Controllers 4 * 1 Jul 2015 Digital (electronic) levels 5 * 1 Jul 2015 Echo sounders 5 * 1 Jul 2015 GNSS/GIS handhelds (asset receivers) 3 * 1 Jul 2015 GNSS/GPS survey equipment (including receivers, reference/base stations, rover receivers, data radios, antennas and integrated GNSS) 5 * 1 Jul 2015 Ground imaging (pole cameras) 5 * 1 Jul 2015 Laser detectors/receivers (rod-eye receivers) 4 * 1 Jul 2015 Laser distance measurers/meters (DISTOs) 4 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Laser scanners - 3D (high definition surveying) - ground LIDAR 5 * 1 Jul 2015 Laser scanners - vehicle mounted - ground LIDAR 5 * 1 Jul 2015 LIDAR (airborne) 7 * 1 Jul 2015 Rail surveying assets: Mobile rail surveying equipment 5 * 1 Jul 2015 Platform clearance gauges 6 * 1 Jul 2015 Rail profile gauges 6 * 1 Jul 2015 Stereoplotters - digital/softcopy (hardware only) 10 * 1 Jul 2015 Tablets 4 * 1 Jul 2015 Theodolites (digital) 7 * 1 Jul 2015 Total stations (including mechanical, manual, motorised, auto lock, robotic, universal and multi-stations) 5 * 1 Jul 2015 Traverse kits (incorporating tripods, tribrachs, prisms, poles and optical plummets) 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 Unmanned surface vehicles 4 * 1 Jul 2015 Utility locator (underground service locator) assets: Ground penetrating radars (GPRs) 5 * 1 Jul 2015 Magnetic locators 5 * 1 Jul 2015 Service locators 5 * 1 Jul 2015 Signal generators 5 * 1 Jul 2015 Signal tracer for locators 4 * 1 Jul 2015 Scientific testing and analysis services (69250) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Coal laboratory assets: Sample preparation assets: Drop shatters 20 * 1 Jul 2018 Drum tumblers 15 * 1 Jul 2018 Drying ovens: Benchtop 7 * 1 Jul 2018 Others (including floor size with trolleys) 15 * 1 Jul 2018 Dust extraction systems 15 * 1 Jul 2018 Float-sink buckets 8 * 1 Jul 2018 Float-sink testing units (incorporating ventilation ducting, fans, density separation apparatus etc, but excluding float-sink buckets) 15 * 1 Jul 2018 Flotation machines (including froth rotation machines) 20 * 1 Jul 2018 Jaw crushers 10 * 1 Jul 2018 Pulverisers 10 * 1 Jul 2018 Riffle splitters 10 * 1 Jul 2018 Rotary Sample Dividers (RSDs) 15 * 1 Jul 2018 Sample storage assets: Cool room assets - see Table B Refrigeration assets Portable refrigerators/freezers 10 * 1 Jul 2018 Sample trays 5 * 1 Jul 2018 Sample trolleys 10 * 1 Jul 2018 Sieve shakers (excluding sieves) 10 * 1 Jul 2018 Sieves (including various meshes and sizes) 7 * 1 Jul 2018 Weighing scales 10 * 1 Jul 2018 Laboratory analytical equipment and instruments: Analytical balances 7 * 1 Jul 2018 Calorimeters 10 * 1 Jul 2018 Carbon and sulphur analysers 7 * 1 Jul 2018 CHN analysers (including carbon, hydrogen and nitrogen) 7 * 1 Jul 2018 Coal ash fusibility furnaces 10 * 1 Jul 2018 Crucible Swell Number (CSN) burners 10 * 1 Jul 2018 Dilatometers 9 * 1 Jul 2018 Fume cabinets 15 * 1 Jul 2018 Moisture testing ovens (including nitrogen setup apparatus) 10 * 1 Jul 2018 Muffle furnaces 15 * 1 Jul 2018 Particle size analysers 10 * 1 Jul 2018 Petrographic microscopes 10 * 1 Jul 2018 Plastometers 9 * 1 Jul 2018 Water baths (including ultrasonic water baths) 7 * 1 Jul 2018 X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7 * 1 Jul 2018 Mineral processing and metallurgical laboratory assets: Sample preparation assets: Benchtop (including work benches and tables) 10 * 1 Jul 2019 Centrifugal concentrators 15 * 1 Jul 2019 Cone crushers 20 * 1 Jul 2019 Drying ovens: Benchtop 7 * 1 Jul 2019 Others (including floor size with trolleys) 10 * 1 Jul 2019 Dust cabinet (including extracted workstations) 20 * 1 Jul 2019 Dust extraction systems 15 * 1 Jul 2019 Flotation machines (including froth rotation machines) 20 * 1 Jul 2019 Gravity separation assets (including centrifuges and cyclones) 10 * 1 Jul 2019 Grinding mills 12 * 1 Jul 2019 Jaw crushers 10 * 1 Jul 2019 Laboratory tumblers (including cyanide leach test tumblers) 10 * 1 Jul 2019 Micro dosing peristaltic pumps 7 * 1 Jul 2019 Overhead tank mixers 5 * 1 Jul 2019 pH control systems 15 * 1 Jul 2019 Pressure filters 8 * 1 Jul 2019 Pulverisers 10 * 1 Jul 2019 Riffle splitters 10 * 1 Jul 2019 Rotary Sample Dividers (RSDs) 10 * 1 Jul 2019 Sample storage assets: Cool room assets - See Table B under 'Refrigeration' Portable refrigerators/freezers 8 * 1 Jul 2019 Sample trays 3 * 1 Jul 2019 Sample trolleys 7 * 1 Jul 2019 Scrubbers 15 * 1 Jul 2019 Shaking tables (including wet tables) 20 * 1 Jul 2019 Sieve shakers (excluding sieves) 10 * 1 Jul 2019 Sieves (including various meshes and sizes) 3 * 1 Jul 2019 Solvent extraction & electrowinning equipment 15 * 1 Jul 2019 Vacuum filters 7 * 1 Jul 2019 Water purification systems 15 * 1 Jul 2019 Weighing scales 7 * 1 Jul 2019 Laboratory analytical equipment and instruments: Analytical balances 7 * 1 Jul 2019 Atomic Absorption Spectroscopy (AAS) instruments 10 * 1 Jul 2019 Auto dilutors 7 * 1 Jul 2019 Auto titration instruments 7 * 1 Jul 2019 Carbon and sulphur analysers 7 * 1 Jul 2019 Cupellation furnaces 10 * 1 Jul 2019 Fume cabinets 15 * 1 Jul 2019 Fusion furnaces 10 * 1 Jul 2019 Fourier Transform Infrared (FTIR) spectroscopy 7 * 1 Jul 2019 Hot blocks 7 * 1 Jul 2019 Hotplate magnetic stirrers 10 * 1 Jul 2019 Incubators 7 * 1 Jul 2019 Inductively coupled plasma mass spectrometry (ICP-MS), and Inductively coupled plasmas optical emission spectroscopy (ICP-OES) 10 * 1 Jul 2019 Ion Chromatography (IC) equipment 15 * 1 Jul 2019 Muffle furnaces 12 * 1 Jul 2019 Overhead stirrers 8 * 1 Jul 2019 Particle size analysers 10 * 1 Jul 2019 Petrographic microscopes 10 * 1 Jul 2019 Robotic cells (including robotic fusion cells, robotic preparations cells) 10 * 1 Jul 2019 Robotic TGA cells 7 * 1 Jul 2019 Thermogravimetric Analysers (TGAs) 7 * 1 Jul 2019 Water baths 5 * 1 Jul 2019 X-Ray Fluorescence (XRF) and X-Ray Diffraction (XRD) 7 * 1 Jul 2019 Advertising services (69400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Advertising signs - see Table B Advertising signs Veterinary services (69700) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Veterinarians' assets: Anaesthesia machines 10 * 1 Jan 2004 Animal blow dryers 5 * 1 Jan 2004 Animal cages: Fibreglass, plastic and polyethylene (PE) cages 10 * 1 Jan 2004 Stainless steel cages 20 * 1 Jan 2004 Animal patient monitoring assets (including blood pressure monitors, carbon dioxide (CO 2 ) end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 Animal scales 7 * 1 Jan 2004 Dental assets: Dental units 10 * 1 Jan 2004 Ultrasonic scalers (standalone) 10 * 1 Jan 2004 Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) 10 * 1 Jan 2004 Electrocautery units 10 * 1 Jan 2004 Electroejaculators 6 * 1 Jan 2004 Hydrobaths 8 * 1 Jan 2004 Pathology assets: Centrifuges 5 * 1 Jan 2004 Laboratory analysers: Electrolyte analysers 4 * 1 Jan 2004 Generally 5 * 1 Jan 2004 Microscopes 10 * 1 Jan 2004 Surgery lights 10 * 1 Jan 2004 Tables and tubs 20 * 1 Jan 2004 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jan 2004 X-ray assets (excluding direct radiography assets): Mobile or portable x-ray units 10 * 1 Jan 2004 X-ray processors - automatic 10 * 1 Jan 2004 Professional photographic services (69910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio assets (including microphones, preamplifiers, sound recording devices, transmitters and receivers) 3 * 1 Jul 2015 Camera lenses 5 * 1 Jul 2015 Digital cameras: Compact cameras (including point and shoot cameras) 3 * 1 Jul 2015 Compact system cameras (including bridge cameras, micro four-thirds cameras, mirrorless cameras) 3 * 1 Jul 2015 Medium format single lens reflex (SLR) camera systems (including camera bodies and digital backs) 4 * 1 Jul 2015 SLR cameras (including full-frame SLR cameras) 3 * 1 Jul 2015 Lighting assets: Electronic flash units (including compact flash heads, monolights): Portable 3 * 1 Jul 2015 Studio lightings 5 * 1 Jul 2015 Light meters 5 * 1 Jul 2015 Light shaping tools (including modelling glass protectors, reflectors and scrims, softboxes and umbrellas) 3 * 1 Jul 2015 Portable flash units (including flashguns) 2 * 1 Jul 2015 Power packs (including battery packs and compact flash generators) 4 * 1 Jul 2015 Support assets: Backdrop support systems (including background elevation systems) 10 * 1 Jul 2015 Bags and cases 5 * 1 Jul 2015 Camera track sliders 2 * 1 Jul 2015 Light stands (including boom arms) 5 * 1 Jul 2015 Photographic printers/plotters 4 * 1 Jul 2015 Tent and shooting tables 2 * 1 Jul 2015 Tripods 5 * 1 Jul 2015 Unmanned aerial vehicles (drones/remotely piloted aircraft) - rotary 2 * 1 Jul 2015 Wind machines 5 * 1 Jul 2015 ADMINISTRATIVE AND SUPPORT SERVICES (72110 to 73200) Building and other industrial cleaning services (73110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) 2 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Other (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Polishing, carpet cleaning and floor stripping assets (including floor polishers, burnishers, rotary scrubbers, encapsulation machines and floor strippers): Portable 5 * 1 Jul 2010 Ride-on 5 * 1 Jul 2010 Pressure washers: Portable 4 * 1 Jul 2010 Trailer or truck mounted 7 * 1 Jul 2010 Scrubbers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Steam cleaners for sanitising floor and surfaces 5 * 1 Jul 2010 Sweepers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Road sweeper trucks (including sweepers) 10 *# 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable (including upright machines) 5 * 1 Jul 2010 Ride-on or stand on 7 * 1 Jul 2010 Gardening services (73130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Arboriculture and gardening services: Blowers 3 * 1 Jan 2004 Brushcutters (including whipper snippers) 2 * 1 Jan 2004 Chainsaws (including pole pruners) 2 * 1 Jan 2004 Elevating work platforms 15 * 1 Jan 2004 Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3 * 1 Jan 2004 Hedge trimmers 4 * 1 Jan 2004 Lawn edgers (excluding brushcutters) 4 * 1 Jan 2004 Lawn mowers: Cylinder 7 * 1 Jan 2004 Push (rotary) 2 * 1 Jan 2004 Ride-ons 5 * 1 Jan 2004 Self propelled (rotary) 2 * 1 Jan 2004 Stump grinders 5 * 1 Jan 2004 Tractors 8 * 1 Jan 2004 Tractor attachments: Roller mowers 4 * 1 Jan 2004 Slashers 4 * 1 Jan 2004 Trailers used to carry tree and grass clippings 5 * 1 Jan 2004 Tree climbing assets: Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1 * 1 Jan 2004 Climbing spurs 10 * 1 Jan 2004 Friction lowering devices 10 * 1 Jan 2004 Harness 3 * 1 Jan 2004 Ropes 1 * 1 Jan 2004 Wood chippers 8 * 1 Jan 2004 Packaging services (73200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fruit and vegetables pack houses assets used off farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 4 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 General assets: Bins 5 * 1 Jul 2008 Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 10 * 1 Jul 2008 Receival hoppers (including water dumps) 10 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 10 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Tree nuts assets: Crackers 7 * 1 Jul 2008 Drying silos 15 * 1 Jul 2008 Separating assets (including air separators, trommels and vibrating screens) 10 * 1 Jul 2008 EDUCATION AND TRAINING (80100 to 82200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Kindergarten furniture and play equipment - see Table A Child care services (87100) HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Medical assets (used in common across all health care industry segments): Benchtop sterilisers 5 * 1 Jul 2003 Benchtop ultrasonic cleaners 7 * 1 Jul 2003 Clinical furniture 10 * 1 Jul 2003 X-ray viewers 10 * 1 Jul 2003 Hospitals (84010 to 84020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hospital assets: Anaesthesia machines 10 * 1 Jan 2003 Angiography assets: Image acquisition systems (incorporating computers with digital subtraction capability, digital cameras, monitors and integrated software) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Patient gantries or tables, patient monitoring assets, positioning assets and pressure injectors 10 * 1 Jul 2002 Cell savers and cell separators 7 * 1 Jan 2003 Colposcopes 10 * 1 Jan 2003 Defibrillators 10 * 1 Jan 2003 Diathermy and cautery machines/electrosurgical generators 10 * 1 Jan 2003 Endoscopic surgery assets (excluding disposable accessories): Arthroscopic fluid management systems 7 * 1 Jan 2003 Endoscopes (flexible and rigid) and endoscopic surgical instruments 4 * 1 Jan 2003 Endoscopic camera systems: Beam splitters and light sources 10 * 1 Jan 2003 Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5 * 1 Jan 2003 Still cameras 7 * 1 Jan 2003 Video monitors and video recorders 7 * 1 Jan 2003 Endoscopic electrosurgical generators 10 * 1 Jan 2003 Endoscopic lasers 10 * 1 Jan 2003 Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5 * 1 Jan 2003 Haemodialysis machines 7 * 1 Jan 2003 Head lights 7 * 1 Jan 2003 Hospital furniture: Beds: Electronic 7 * 1 Jan 2003 Mechanical 10 * 1 Jan 2003 Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators and overbed tables 10 * 1 Jan 2003 Infusion pumps: General, pain management and rapid 8 * 1 Jan 2003 Syringe driven 6 * 1 Jan 2003 Insufflators 10 * 1 Jan 2003 Lithotriptors used for extra-corporeal shock wave lithotripsy 7 * 1 Jan 2003 Mechanical assist assets: Calf and cuff compression devices 8 * 1 Jan 2003 Cardiac bypass and heart lung machines 8 * 1 Jan 2003 Intra-aortic balloon pumps 8 * 1 Jan 2003 Ventricular assist heart pumps 8 * 1 Jan 2003 Natal care assets (including incubators, infant warmers and mobile infant warmers) 7 * 1 Jan 2003 Operating tables and attachments: Electronic 10 * 1 Jan 2003 Mechanical 13 * 1 Jan 2003 Operating theatre lights 8 * 1 Jan 2003 Pan flushers 10 * 1 Jan 2003 Patient hoists and lifters 10 * 1 Jan 2003 Patient monitoring assets: Bedside monitoring systems 7 * 1 Jan 2003 Cardiac monitors 7 * 1 Jan 2003 ECGs 7 * 1 Jan 2003 Foetal monitors 7 * 1 Jan 2003 Pulse oximeters 7 * 1 Jan 2003 Vital signs monitors 7 * 1 Jan 2003 Patient warming assets (excluding disposable accessories): Fluid warmers 10 * 1 Jan 2003 Forced air patient warmers 10 * 1 Jan 2003 Smoke evacuators 8 * 1 Jan 2003 Sterilisation and autoclave processing assets: Drying cabinets 10 * 1 Jan 2003 Endoscope sterilisers and disinfectors 5 * 1 Jan 2003 Flash sterilisers 10 * 1 Jan 2003 Instrument washers 10 * 1 Jan 2003 Pre-vacuum sterilisers 10 * 1 Jan 2003 Ultrasonic cleaners and baths 7 * 1 Jan 2003 Surgical instruments: Hand held manually operated instruments 8 * 1 Jan 2003 Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7 * 1 Jan 2003 Ultrasonic aspirators 10 * 1 Jan 2003 Ultrasonic scalpels 10 * 1 Jan 2003 Surgical lasers (excluding ophthalmic surgical lasers) 10 * 1 Jan 2003 Surgical microscopes 10 * 1 Jan 2003 Ultrasonic bladder scanners 10 * 1 Jan 2003 Ultrasonic needle guides 10 * 1 Jan 2003 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5 * 1 Jul 2002 Ventilators: Fixed 7 * 1 Jan 2003 Portable 5 * 1 Jan 2003 Wheelchairs 10 * 1 Jan 2003 General practice medical services (85110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Anatomical medical models, plastic 10 * 1 Jul 2020 Autoclaves and sterilisers 8 * 1 Jul 2020 Automated ankle brachial pressure index (ABPI) measurement devices 6 * 1 Jul 2020 Automated external defibrillators (AEDs) - see Table B Blood coagulation (INR) meters 5 * 1 Jul 2020 Cryosurgical assets: Cryosurgical flasks and guns 5 * 1 Jul 2020 Liquid nitrogen storage dewers and tanks 10 * 1 Jul 2020 Dermatoscopes 5 * 1 Jul 2020 Ear irrigators 5 * 1 Jul 2020 Electrocardiograph (ECG) machines 7 * 1 Jul 2020 Examination lights: Desktop/trolley 3 * 1 Jul 2020 Procedure 7 * 1 Jul 2020 Foetal heart monitors, external 7 * 1 Jul 2020 Hyfrecators - electrosurgical units 6 * 1 Jul 2020 Magnifying loupes 10 * 1 Jul 2020 Medical examination beds (adjustable/electric) 8 * 1 Jul 2020 Medical plaster saws 7 * 1 Jul 2020 Medical refrigerators 8 * 1 Jul 2020 Nebulisers 5 * 1 Jul 2020 Ophthalmoscopes, direct and otoscopes 6 * 1 Jul 2020 Oxygen tank regulators 10 * 1 Jul 2020 Portable observation machines (including vital signs monitors) 7 * 1 Jul 2020 Privacy curtains and rails 8 * 1 Jul 2020 Pulse oximeters 4 * 1 Jul 2020 Resuscitation kits 15 * 1 Jul 2020 Saddle chairs 7 * 1 Jul 2020 Scales: Baby scales 3 * 1 Jul 2020 General, heavy duty, mother/baby scales 5 * 1 Jul 2020 Sphygmomanometers (including aneroid and digital) 5 * 1 Jul 2020 Spirometers 7 * 1 Jul 2020 Stethoscopes 10 * 1 Jul 2020 Suction machines, portable 8 * 1 Jul 2020 Surgical instruments (including forceps, needle holders, scissors, skin graft knives) 8 * 1 Jul 2020 Thermometers, digital 4 * 1 Jul 2020 Trolleys (including instrument and treatment trolleys) 10 * 1 Jul 2020 Wheelchairs 8 * 1 Jul 2020 X-ray viewers 10 * 1 Jul 2020 Specialist medical services n.e.c (85129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Neurologists' assets: Electroencephalography (EEG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computers) 5 * 1 Jul 2003 Thoracic physicians' assets: Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003 Lung function analysis exercise systems (incorporating flow sensors, treadmills or ergometers, ECGs, pulse oximeters, integrated software and integrated computers) 7 * 1 Jul 2003 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computers) 7 * 1 Jul 2003 Spirometers 7 * 1 Jul 2003 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitors, integrated carbon dioxide (CO 2 ) monitors, integrated pulse oximeters, integrated computers and integrated software) 7 * 1 Jul 2003 Pathology and diagnostic imaging services (85201, 85202, 85203 and 85209) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Pathologists' assets: Batch slide stainer 6 * 1 Jan 2002 Bio hazard chambers 10 * 1 Jan 2002 Centrifuges 5 * 1 Jan 2002 Incubators 6 * 1 Jan 2002 Laboratory analysers 5 * 1 Jan 2002 Microscopes 10 * 1 Jan 2002 Rotary microtomes 6 * 1 Jan 2002 Tissue embedding systems 6 * 1 Jan 2002 Tissue processors 6 * 1 Jan 2002 Radiologists' diagnostic imaging assets: Bone densitometry (BMD) systems (incorporating either whole body scanners, integrated computer and integrated software, or spine and hip scanners, holding devices, integrated computers and integrated software) 10 * 1 Jul 2002 Computed radiography (CR) digitisers 4 * 1 Jul 2002 Computed tomography (CT) systems (incorporating scanners, integrated computers and integrated software) 10 * 1 Jul 2002 Film digitisers 4 * 1 Jul 2002 Fluoroscopy assets (excluding direct radiography assets): Fixed systems (incorporating buckies, generators, screening tables and suspensions) 15 * 1 Jul 2002 Image acquisition systems (incorporating computers, digital cameras, integrated software and monitors) 4 * 1 Jul 2002 Image intensifiers 7 * 1 Jul 2002 Mobile systems (incorporating buckies, generators, screening tables and suspensions) 10 * 1 Jul 2002 Magnetic resonance imaging (MRI) systems (incorporating scanners, cooling systems, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 Mammography systems (incorporating either prone core biopsy scanners, quality assurance equipment, stereotaxis, integrated computers and integrated software, or conventional upright scanners, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 Nuclear medicine systems (incorporating cameras, gantries, collimators, integrated computers, integrated software and hot lab equipment, but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 Orthopantomography (OPG) systems (incorporating scanners, integrated computers and integrated software) 15 * 1 Jul 2002 Patient archival and communication systems (PACS) 4 * 1 Jul 2002 Processing assets: Daylight imaging processors 9 * 1 Jul 2002 Dry laser imaging processors 8 * 1 Jul 2002 Wet laser imaging processors 10 * 1 Jul 2002 Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 X-ray assets (excluding direct radiography assets): Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002 Dental services (85310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dentists' assets: Air abrasion units 10 * 1 Jul 2003 Air compressors 10 * 1 Jul 2003 Amalgamators 7 * 1 Jul 2003 Amalgam separators 7 * 1 Jul 2003 Computerised (CAD/CAM) ceramic restoration systems: Imaging units 7 * 1 Jul 2003 Milling units 5 * 1 Jul 2003 Curing lights (halogen) 5 * 1 Jul 2003 Dental chairs 10 * 1 Jul 2003 Dental instruments: Hand-held manually operated instruments 3 * 1 Jul 2003 Handpieces (driven by compressed air, compressed gas or electricity) 3 * 1 Jul 2003 Dental lasers: Hard tissue and soft tissue lasers 7 * 1 Jul 2003 Soft tissue and whitening lasers 7 * 1 Jul 2003 Soft tissue lasers 10 * 1 Jul 2003 Dental loupes 10 * 1 Jul 2003 Dental operating lights 10 * 1 Jul 2003 Dental units 10 * 1 Jul 2003 Dental x-ray assets: Conventional x-ray film systems (incorporating control boxes, swing arms and x-ray heads, but excluding orthopantomogram (OPG) systems) 15 * 1 Jul 2003 Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) 7 * 1 Jul 2003 Intra-oral x-ray film processors 10 * 1 Jul 2003 Handpiece cleaners 5 * 1 Jul 2003 Intra-oral camera systems (incorporating camera and integrated processor/docking station) 7 * 1 Jul 2003 Nitrous oxide sedation units 20 * 1 Jul 2003 Oral surgical motors 5 * 1 Jul 2003 Suction units 10 * 1 Jul 2003 Ultrasonic scalers (standalone) 10 * 1 Jul 2003 Optometry and optical dispensing (85320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Optical assets: Automatic refractometers/keratometers 5 * 1 Jan 2004 Cameras (including anterior segment cameras, retinal cameras, fundus cameras): Analogue 8 * 1 Jan 2004 Digital 4 * 1 Jan 2004 Colour vision testers (automated) 8 * 1 Jan 2004 Corneal topography systems 5 * 1 Jan 2004 Examination chairs 10 * 1 Jan 2004 Glaucoma diagnostic assets (including ocular coherence tomographs (OCTs), scanning laser ophthalmoscopes and scanning laser polarimeters) 5 * 1 Jan 2004 Keratometers (Ophthalmometers): Automated 5 * 1 Jan 2004 Manual 12 * 1 Jan 2004 Ophthalmic surgery assets: Microkeratome 3 * 1 Jan 2004 Ophthalmic cryo surgery systems 5 * 1 Jan 2004 Ophthalmic diathermy surgery systems 5 * 1 Jan 2004 Ophthalmic lasers: Non-refractive 10 * 1 Jan 2004 Refractive (including eye tracking systems) 4 * 1 Jan 2004 Phacoemulsification systems 4 * 1 Jan 2004 Pupillometers (used for refractive surgery) 5 * 1 Jan 2004 Vitrectomy systems 4 * 1 Jan 2004 Wave front analysers 4 * 1 Jan 2004 Ophthalmic viewers 5 * 1 Jan 2004 Ophthalmoscopes: Direct (including power supply) 8 * 1 Jan 2004 Indirect 9 * 1 Jan 2004 Optical dispensing assets - see Table A Photographic, optical and ophthalmic equipment manufacturing (24110) Refraction units (including examination chair, instrument arms, table and light source) 10 * 1 Jan 2004 Refractometers (automated) 5 * 1 Jan 2004 Slit lamp biomicroscopes: Hand-held 9 * 1 Jan 2004 Mounted 12 * 1 Jan 2004 Telemedicine digital imaging systems (excluding imaging devices) 4 * 1 Jan 2004 Tonometers: Contact tonometers: Applanation: Hand-held 6 * 1 Jan 2004 Mounted 8 * 1 Jan 2004 Electronic 6 * 1 Jan 2004 Non-contact tonometers: Hand-held 5 * 1 Jan 2004 Table mounted 8 * 1 Jan 2004 Trial lens sets 20 * 1 Jan 2004 Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, laser interference biometers, pachymeters and ultrasound biomicroscopes (UBMs)) 5 * 1 Jan 2004 Visual acuity testing assets: Automated vision testers 6 * 1 Jan 2004 Manual vision testers (phoropters) 12 * 1 Jan 2004 Visual acuity charts (illuminated) 10 * 1 Jan 2004 Visual acuity chart projectors (automated) 8 * 1 Jan 2004 Visual field testing assets (perimeters) - automated 5 * 1 Jan 2004 Podiatry services (85399) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Podiatrists' assets: Computerised orthoses manufacturing assets: Carving mills 7 * 1 Jul 2003 Contact pin digitisers 7 * 1 Jul 2003 Doppler vascularscopes 5 * 1 Jul 2003 Electric nail drills: Dust extraction drills 7 * 1 Jul 2003 Portable dust extraction drills 5 * 1 Jul 2003 Water and alcohol based spray drills 4 * 1 Jul 2003 Examination/magnifying lamps 10 * 1 Jul 2003 Footrests 10 * 1 Jul 2003 Gait analysis assets: Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) 4 * 1 Jul 2003 Non-computerised: Treadmills 10 * 1 Jul 2003 Video cameras 5 * 1 Jul 2003 Video monitors and video recorders 7 * 1 Jul 2003 Orthotic benchtop grinders 6 * 1 Jul 2003 Patient chairs 12 * 1 Jul 2003 Podiatric instruments 3 * 1 Jul 2003 Vacuum presses 3 * 1 Jul 2003 Vascular neurological assessment assets: Monofilaments 2 * 1 Jul 2003 Tuning forks 10 * 1 Jul 2003 Retirement village and accommodation for the aged operation (86011 to 86012) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assistance and medical assets: Beds: Electronic (including hi-lo and lo-lo beds) 7 * 1 Jul 2019 Mechanical 10 * 1 Jul 2004 Bedside cabinets, lockers and overbed tables 10 * 1 Jul 2019 Blood pressure machines 3 * 1 Jul 2019 Call systems 7 * 1 Jul 2019 Chairs: Commode 7 * 1 Jul 2019 Electronic recliner (including electric lift) 10 * 1 Jul 2019 Fallout/floating/princess 7 * 1 Jul 2019 Shower 5 * 1 Jul 2019 Wheelchair - electric, manual, tilt in space 5 * 1 Jul 2019 Defibrillators 8 * 1 Jul 2019 Drug safes 15 * 1 Jul 2019 Electronic arms for toilets 10 * 1 Jul 2019 Hoists: Ceiling (incorporating tracks) 12 * 1 Jul 2019 Mobile (floor, full, standing) 10 * 1 Jul 2019 Lifting slings 2 * 1 Jul 2019 Mattresses: Air 3 * 1 Jul 2019 Foam 7 * 1 Jul 2019 Medication trolleys 10 * 1 Jul 2019 Mobile suction machines 3 * 1 Jul 2019 Pan flushers/pan sanitisers 10 * 1 Jul 2019 Sensor beams and sensor mats 3 * 1 Jul 2019 Shower trolleys/mobile baths 8 * 1 Jul 2019 Syringe driven infusion pumps 5 * 1 Jul 2019 Treatment trolleys 15 * 1 Jul 2019 Walking belts 3 * 1 Jul 2019 Walking frames (including forearm walkers) 12 * 1 Jul 2019 Weighing machines and scales (including chair scales and wheelchair scales) 10 * 1 Jul 2019 Common area assets: Artificial grass/synthetic lawn (removable without damage) 15 * 1 Jul 2019 Audio visual assets 8 * 1 Jul 2019 Carpets - see Table B Floor coverings (removable without damage) Curtains and drapes - see Table B Curtains and drapes Furniture: General/indoor 10 * 1 Jul 2019 Outdoor 7 * 1 Jul 2019 Hair salon assets (including chairs and dryers) 15 * 1 Jul 2019 Hot water dispensers 8 * 1 Jul 2019 Television sets 5 * 1 Jul 2019 Window blinds - see Table B Window blinds Fitness and recreation assets: Billiard/pool tables 20 * 1 Jul 2019 Bowling greens - artificial grass or carpet (removable without damage) 15 * 1 Jul 2019 Gymnasium and exercise equipment 10 * 1 Jul 2019 Support assets: Annunciator panels 15 * 1 Jul 2019 Boilers - see Table B Boilers Buggies to transport people 8 * 1 Jul 2019 Cleaning carts and trolleys - see Table B Cleaning carts and trolleys Cool rooms - see Table B Refrigeration assets Electronic mops and floor scrubbers 5 * 1 Jul 2019 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2019 Kitchen assets: Blast chillers 8 * 1 Jul 2019 Bowl mixers 10 * 1 Jul 2019 Dishwashers 8 * 1 Jul 2019 Food preparation assets - large commercial type (including cooktops, fryers, multi-function centres, self-cooking centres, single tray meal service, soup kettles, stoves) 10 * 1 Jul 2019 Hot food display and warming assets (including bain marie, banquet units, buffet units, hot boxes, plate warmers) 10 * 1 Jul 2019 Ice making machines 10 * 1 Jul 2019 Kitchen trolleys 5 * 1 Jul 2019 Small appliances (including blenders, food processors, meat slicers, stick mixers) 4 * 1 Jul 2019 Toasters 6 * 1 Jul 2019 Laundry assets: Dryers 12 * 1 Jul 2019 Spring loaded trolleys 10 * 1 Jul 2019 Washing machines 12 * 1 Jul 2019 Lockers, freestanding - see Table B Lockers, freestanding Master antenna television (MATV) assets - see Table A Residential property operators (67110) Refrigerators (including controlled temperature medication refrigerators) 10 * 1 Jul 2019 Swimming pool assets: Dehumidifiers 15 * 1 Jul 2019 Filtration equipment (including chlorinators and pumps) - see Table B Swimming pool assets Pool covers (including blankets) - see Table B Swimming pool assets Vacuum cleaners, ride on 7 * 1 Jul 2019 Child care services (87100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Audio visual assets 5 * 1 Jul 2020 Augmented reality (AR) interactive sandboxes (incorporating projectors) 5 * 1 Jul 2020 Electronic whiteboards (including touch screen interactive digital boards) 6 * 1 Jul 2020 Furniture used by children, freestanding: Age specific (including cots, changing tables, floor sleeping mattresses, high and low feeding chairs, and stackable beds) 5 * 1 Jul 2020 Carpet mats (including rugs and floor mats/cushions) 5 * 1 Jul 2020 Others (including bookcases, chairs and sofas, coat/dress-up racks, easels, room dividers, tables and storage shelving units) 10 * 1 Jul 2020 Play area assets: Furniture, freestanding (including tables, seating and toy storage boxes) 5 * 1 Jul 2020 Pet enclosures and structures, freestanding (including bird aviaries ,chicken coops, fish tanks, guinea pig cages and rabbit hutches) 10 * 1 Jul 2020 Playground flooring: Artificial grass/synthetic lawn 7 * 1 Jul 2020 Soft fall flooring (including wet pour rubber and rubber mats) 5 * 1 Jul 2020 Playsets (including cubby houses, forts, slides, swing sets and trestle frames) 8 * 1 Jul 2020 Pole and post padding/protectors 5 * 1 Jul 2020 Sandpits, freestanding (including portable sandpits and sandpit covers) 7 * 1 Jul 2020 Tents, portable (including gazebos, marquees and tepee play tents) 5 * 1 Jul 2020 Toys (not specified elsewhere) 3 * 1 Jul 2020 Tricycles and bicycles (including balance bicycles and tricycle scooters) 5 * 1 Jul 2020 Water play area filtration assets and water pumps 7 * 1 Jul 2020 Support assets: Automated external defibrillators (AEDs) - see Table B Automated external defibrillators (AEDs) Fascia signs (including freestanding signs) - see Table B Advertising signs Fire control and alarm assets - see Table B Fire control and alarm assets Floor coverings - see Table B Floor coverings (removable without damage) Garden sheds, freestanding 15 * 1 Jul 2020 Hand dryers - see Table B Hand dryers (electrical) Kiosk stands, freestanding 10 * 1 Jul 2020 Kitchen assets: Dishwashers 5 * 1 Jul 2020 Food cooking assets (including combination ovens, cooktops, fryers, soup kettles and stoves) 10 * 1 Jul 2020 Grease traps 10 * 1 Jul 2020 Kitchen trolleys 5 * 1 Jul 2020 Microwave ovens 5 * 1 Jul 2020 Refrigerators/freezers 10 * 1 Jul 2020 Small appliances (including blenders, food processors, mixers and toasters) 4 * 1 Jul 2020 Laundry assets: Dryers 5 * 1 Jul 2020 Washing machines 5 * 1 Jul 2020 Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) - see Table B Office furniture, freestanding Security and monitoring assets - see Table B Security and monitoring assets Steam cleaners 3 * 1 Jul 2020 Strollers: Commercial multi seat (including buggies) 10 * 1 Jul 2020 Others 5 * 1 Jul 2020 Time attendance devices (including fingerprint and vein scanners) 7 * 1 Jul 2020 Vacuum cleaners 3 * 1 Jul 2020 Table games 5 * 1 Jul 2020 Television sets 8 * 1 Jul 2020 ARTS AND RECREATION SERVICES (89100 to 92099) Museum operation (89100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Museum displays in aircraft/war museums 100 1 Jan 2001 Nature reserves and conservation parks operation (89220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Parks and gardens: Lion parks: Animal cages and sheds 20 1 Jan 2001 Animal huts 10 1 Jan 2001 Planetarium domes 33 ⅓ 1 Jan 2001 Sea life centres: Fibreglass aquarium tanks 20 1 Jan 2001 Ketches 13 ⅓ 1 Jan 2001 TV audio systems 10 1 Jan 2001 Creative and performing arts activities (90010 to 90030) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Performing dogs - see Table B Working dogs Theatre equipment: Accessories (theatrical - wigs, costumes etc) 5 1 Jan 2001 Health and fitness centres and gymnasia operation (91110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Health and fitness centre operation assets: Cardiovascular training machines: Cross trainers, steppers and treadmills 4 * 1 Jul 2012 Exercise bicycles (including spin bicycles, upright and recumbent bicycles) 4 * 1 Jul 2012 Rowing machines 5 * 1 Jul 2012 Free weight training assets: Barbells, dumbbells, kettle bells, weight plates and storage racks 6 * 1 Jul 2012 Benches (including abdominal crunch, adjustable, declined, inclined and flat benches) 8 * 1 Jul 2012 Resistance training machines (including abdomen, arm, back, chest, hip, leg, shoulder and multiple training machines) 8 * 1 Jul 2012 Support assets: Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and television sets) 4 * 1 Jul 2012 Fans (including wall mounted) 5 * 1 Jul 2012 Lockers 8 * 1 Jul 2012 Platform scales 5 * 1 Jul 2012 Sports and physical recreation clubs n.e.c. (91129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Racing cars 2 1 Jan 2001 Squash and tennis court operation (91131) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tennis court surfaces: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Sports and physical recreation venues, grounds and facilities operations n.e.c. (91139) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bowling centres (plant and equipment): Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Carpets 4 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machines 13 ⅓ 1 Jan 2001 Horse training (racing) (91292) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Arena and track maintenance assets: Arena rakes 4 * 1 Jul 2021 Others (including grader blades, smudgers, levellers etc) 10 * 1 Jul 2021 Quad bikes/All-terrain vehicles (ATVs) 5 * 1 Jul 2021 Lead and companion ponies (horses) 5 * 1 Jul 2021 Racehorses: Flat racing (thoroughbred horses) 5 * 1 Jul 2021 Harness racing (standardbred horses) 7 * 1 Jul 2021 Jumps racing (thoroughbred horses) 10 * 1 Jul 2021 Support assets: Horse floats 20 * 1 Jul 2021 Horse rugs (including turnout rugs) 2 * 1 Jul 2021 Horse tack (including bits, bridles, harnesses (hobbles), headgear, saddles etc) 4 * 1 Jul 2021 Horse trucks - see Table B Motor vehicles and trailers Platform scales 7 * 1 Jul 2021 Rubber mats 5 * 1 Jul 2021 Security and monitoring assets - see Table B Security and monitoring assets Tack room furniture, freestanding (including lockers, racks, seats etc) 10 * 1 Jul 2021 Washing machines and dryers (used for washing horse rugs, saddle pads etc) 3 * 1 Jul 2021 Training and rehabilitation assets: Barriers 15 * 1 Jul 2021 Horses training pools 30 * 1Jul 2021 Horse training pool assets: Cleaning assets 5 * 1 Jul 2021 Filtration assets (including pumps) 8 * 1 Jul 2021 Stables, portable types 15 * 1 Jul 2021 Sulkies 2 * 1 Jul 2021 Treadmills (including water types) 15 * 1 Jul 2021 Walkers (including water walkers) 20 * 1 Jul 2021 Amusement parks and centres operation and amusement and other recreational activities n.e.c. (91310 and 91390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video games/simulators (cabinet) 5 ½ * 1 Jul 2001 Dedicated video games/simulators 3 ½ * 1 Jul 2001 Interchangeable video game kits 1 * 1 Jul 2001 Juke boxes (CD) 10 * 1 Jul 2001 Photo-image machines 3 ½ * 1 Jul 2001 Pinball machines 3 ½ * 1 Jul 2001 Pool/billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 5 ½ * 1 Jul 2001 Table games (including air hockey, soccer etc) 5 ½ * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides (gravity powered) 20 * 1 Jan 2002 Golf courses (miniature): Carpets on stairways 3 1 Jan 2001 Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Shuffle boards 10 1 Jan 2001 Space theatre domes 33 ⅓ 1 Jan 2001 Trampolines 10 1 Jan 2001 Gambling activities (92010 to 92099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Poker/gaming assets - see Table A Casino operations (92010) Totalisators: Computer equipment 10 1 Jan 2001 Ancillary equipment (e.g. ticket issuing machines) 13 ⅓ 1 Jan 2001 Casino operations (92010) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Carpets 8 * 1 Jul 2022 Count and cage assets: Coin scales 10 * 1 Jul 2022 Counterfeit detectors 8 * 1 Jul 2022 Note counters/sorters/verifiers 6 * 1 Jul 2022 Trolleys 10 * 1 Jul 2022 Electronic table games (including keno games, poker games, rapid games) 6 * 1 Jul 2022 Entertainment assets: Audio (including amplifiers, microphones, speakers, processors) 5 * 1 Jul 2022 Visual (including televisions, DVD players) 5 * 1 Jul 2022 Gaming signage (including digital displays, jackpot displays, LED/LCD video walls and partitions) 5 * 1 Jul 2022 Gaming stools and chairs 5 * 1 Jul 2022 Gaming tables (including blackjack, poker, roulette) 7 * 1 Jul 2022 Poker/gaming machines 6 * 1 Jul 2022 Poker/gaming machines system hardware (used for monitoring) 6 * 1 Jul 2022 Security and monitoring assets - see Table B Security and monitoring assets Table game equipment: Big wheels 7 * 1 Jul 2022 Card shufflers 5 * 1 Jul 2022 Chippers 5 * 1 Jul 2022 Chips and plaques 10 * 1 Jul 2022 Dealer handset devices 5 * 1 Jul 2022 Display screens 5 * 1 Jul 2022 Roulette wheels 7 * 1 Jul 2022 Shoes (electronic type) 5 * 1 Jul 2022 OTHER SERVICES (94110 to 96030) Automotive repair and maintenance (94110 to 94199) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automotive and heavy vehicle repair and maintenance assets: Air conditioning assets: Refrigerant leak detectors 3 * 1 Jul 2011 Refrigerant management systems 5 * 1 Jul 2011 Refrigerant recovery machines 5 * 1 Jul 2011 Refrigerant recovery and recycling machines 5 * 1 Jul 2011 Vacuum pumps 5 * 1 Jul 2011 Air tools (including ratchet guns) 2 * 1 Jul 2011 Automatic transmission flush and fill machines 5 * 1 Jul 2011 Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Battery chargers 5 * 1 Jul 2011 Battery testers 5 * 1 Jul 2011 Brake disc and drum grinding lathes: Fixed 10 * 1 Jul 2011 Portable on-car 5 * 1 Jul 2011 Brake fluid testers 5 * 1 Jul 2011 Brake shoe riveters 5 * 1 Jul 2011 Brake system flushers 5 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene (PE) 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Continuous diesel engine particulate testers 5 * 1 Jul 2011 Cooling system flushers 5 * 1 Jul 2011 Decelerometer brake testers 7 * 1 Jul 2011 Diagnostic assets: Diagnostic and roller dynamometers, performance and emissions testers 10 * 1 Jul 2011 Engine analysers 5 * 1 Jul 2011 Electrical test benches 10 * 1 Jul 2011 Fuel injection pump test benches 5 * 1 Jul 2011 Oscilloscopes 10 * 1 Jul 2011 Scan tools 5 * 1 Jul 2011 Diesel engine emission testers 5 * 1 Jul 2011 Drill presses 15 * 1 Jul 2011 Drive-on plate brake, steering and suspension testing machines 10 * 1 Jul 2011 Drive-on shock absorber testers 10 * 1 Jul 2011 Dual wheel removers 8 * 1 Jul 2011 Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8 * 1 Jul 2011 Engine cranes 10 * 1 Jul 2011 Exhaust gas analysers for petrol engines: Computer operated 5 * 1 Jul 2011 Standalone 10 * 1 Jul 2011 Exhaust stands 11 * 1 Jul 2011 Flywheel grinders 13 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Headlight testers 7 * 1 Jul 2011 Hydraulic brake hose machines 5 * 1 Jul 2011 Hydraulic presses 10 * 1 Jul 2011 Jacks: Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Transmission jacks: Used for car and light truck repairs 8 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Vehicle positioning jacks 3 * 1 Jul 2011 Lathes 20 * 1 Jul 2011 Measuring assets: Micrometers 10 * 1 Jul 2011 Tension wrenches 5 * 1 Jul 2011 Tyre pressure gauges 5 * 1 Jul 2011 Noise level meters 5 * 1 Jul 2011 Oil and grease delivery systems: Bunding: Polyethylene (PE) pallets 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Distribution lines: Polyethylene (PE) 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Guns and pumps 3 * 1 Jul 2011 Reels: Plastic 3 * 1 Jul 2011 Steel 7 * 1 Jul 2011 Tanks (including waste oil tanks) 20 * 1 Jul 2011 Oil filter crushers 10 * 1 Jul 2011 Parts cleaners and washers 7 * 1 Jul 2011 Pipe and tube benders 10 * 1 Jul 2011 Pipe and tube saws and cutters 10 * 1 Jul 2011 Power steering flushing systems 5 * 1 Jul 2011 Pressure washers 4 * 1 Jul 2011 Sand blasters 7 * 1 Jul 2011 Spring compressors 5 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Toolbox roller cabinets 7 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Truck brake imbalance testers 5 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Vehicle service and inspection lane assets: Control consoles 10 * 1 Jul 2011 Data collection devices (including bar code readers, mobile recorders and transponders) 5 * 1 Jul 2011 Floor unit assets: Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Roller brake testers 10 * 1 Jul 2011 Shock absorber testers 10 * 1 Jul 2011 Side slip testers 10 * 1 Jul 2011 Speedometer tester 10 * 1 Jul 2011 Suspension play detectors 10 * 1 Jul 2011 Vehicle special tools 5 * 1 Jul 2011 Waste oil evacuators 5 * 1 Jul 2011 Welders: Electric 10 * 1 Jul 2011 Oxy-acetylene 10 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifter incorporating tyre spreaders 8 * 1 Jul 2011 Work platform ladders 10 * 1 Jul 2011 Automotive body, paint and interior repair n.e.c. (94129) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car wash and detailing assets: Activation and entry station assets (including bay controllers, pay station assets and bank note change machines) 10 * 1 Jul 2009 Automatic car wash assets (including rollover and tunnel washes): Friction washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Touch free pressure washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Car conveyor system assets (incorporating correlators, sensors, tracks and rails) 15 * 1 Jul 2009 Detailing assets: Steam cleaners 10 * 1 Jul 2009 Vacuum cleaners 10 * 1 Jul 2009 Hand and self serve car wash assets: Ceiling and wall booms 10 * 1 Jul 2009 Large vehicle wash assets: Hoists 20 * 1 Jul 2009 Side brush cleaning system assets 10 * 1 Jul 2009 Support assets: Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10 * 1 Jul 2009 Plant room assets: Air compressors Compressors - reciprocating 7 * 1 Jul 2009 Compressors - screw 10 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Pumps 12 * 1 Jul 2009 Water treatment assets: Filter system assets (including reverse osmosis) 10 * 1 Jul 2009 Tanks 20 * 1 Jul 2009 Vending machines 5 * 1 Jul 2009 Smash repair assets: Air compressors 10 * 1 Jul 2009 Dust extraction systems: Metal arms 15 * 1 Jul 2009 Stationary vacuum dust collection units 5 * 1 Jul 2009 Frame straightening assets: Aligning benches 15 * 1 Jul 2009 Chassis measuring assets: Computerised 10 * 1 Jul 2009 Manual 10 * 1 Jul 2009 Hoists 20 * 1 Jul 2009 Painting assets: Buffing machines 3 * 1 Jul 2009 Infrared paint dryers: Heating arches 20 * 1 Jul 2009 Mobile 7 * 1 Jul 2009 Sanders 3 * 1 Jul 2009 Spectrophotometers 4 * 1 Jul 2009 Spray bake ovens 12 * 1 Jul 2009 Spray guns 3 * 1 Jul 2009 Spray gun washing machines 5 * 1 Jul 2009 Vacuum dust collection mobile units 3 * 1 Jul 2009 Waste water filtering system assets: Oil and water separators 15 * 1 Jul 2009 Pumps 5 * 1 Jul 2009 Tanks 15 * 1 Jul 2009 Water pressure cleaners 3 * 1 Jul 2009 Welders 5 * 1 Jul 2009 Other machinery and equipment repair and maintenance (94290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: Field service assets: Assets used in field service that are not listed under this sub-heading - use any relevant determination listed under Workshop assets below Air compressors 8 * 1 Jul 2015 Cranes 10 * 1 Jul 2015 Cutting machines 8 * 1 Jul 2015 Diagnostic assets 5 * 1 Jul 2015 Lathes 5 * 1 Jul 2015 Line boring machines 10 * 1 Jul 2015 Milling machines 8 * 1 Jul 2015 Turning machines 8 * 1 Jul 2015 Trailers: Generally (including comb trailers and tilt trailers) - see Table B Motor vehicles and trailers Service trailers (incorporating built-in hoses, built-in pumps, built-in tanks etc) 10 * 1 Jul 2015 Workshop assets: Air conditioning service assets (including refrigerant management/charging stations, refrigerant recovery machines, refrigerant recovery and recycling machines and vacuum pumps) 5 * 1 Jul 2015 Air compression assets (including air dryers, air receivers, compressors and packaged air compression systems) 10 * 1 Jul 2015 Battery chargers 5 * 1 Jul 2015 Battery load testers 5 * 1 Jul 2015 Bending machines: Folders 15 * 1 Jul 2015 Pipe and tube benders 10 * 1 Jul 2015 Press brakes 20 * 1 Jul 2015 Brake shoe riveting machines 5 * 1 Jul 2015 Brake testers (including in-ground and mobile roller brake testers) 10 * 1 Jul 2015 Boring machines (including floor borers, jib borers, horizontal and vertical boring machines) 15 * 1 Jul 2015 Diagnostic, measuring and testing assets: Generally (including co-ordinate measuring machines, dynamometers, electrical testers, flow meters, hardness testers, hydraulic testers and multimeters) 10 * 1 Jul 2015 Laptop diagnostic systems: Laptops - see Table B Computers, Laptops Machine interface units 3 * 1 Jul 2015 Tyre pressure gauges 5 * 1 Jul 2015 Vehicle specific diagnostic assets 5 * 1 Jul 2015 Drilling machines (including drill presses, magnetic drills, pedestal drills and radial arm drills) 10 * 1 Jul 2015 Flange facers 5 * 1 Jul 2015 Forklift attachments 10 * 1 Jul 2015 Forklifts 11 * 1 Jul 2015 Grinding machines (including gear grinding machines) 10 * 1 Jul 2015 Guillotine shears 15 * 1 Jul 2015 Heat treatment assets (including furnaces and quenches) 15 * 1 Jul 2015 Hydraulic hose crimpers 10 * 1 Jul 2015 Lathes: CNC lathes 10 * 1 Jul 2015 Manual lathes 20 * 1 Jul 2015 Lifting assets: Cranes: Jib cranes (including column/wall mounted, floor mounted/freestanding and portable jib cranes) 15 * 1 Jul 2015 Overhead cranes 25 * 1 Jul 2015 Pick & carry cranes/yard cranes 10 * 1 Jul 2015 Portable cranes generally (including engine cranes, engine hoists, floor cranes, mobile gantries, shop cranes etc) 15 * 1 Jul 2015 Hoists 10 * 1 Jul 2015 Jacks (including air hydraulic jacks, hydro pneumatic jacks, floor jacks, transmission jacks, trolley jacks and truck jacks) 5 * 1 Jul 2015 Scissor lifts 15 * 1 Jul 2015 Vehicle lifters (including mobile column lifts and post hoists) 20 * 1 Jul 2015 Machining centres 10 * 1 Jul 2015 Milling machines (including bed mills and universal mills) 10 * 1 Jul 2015 Oil recovery, service and treatment assets: Collection vessels/tanks 20 * 1 Jul 2015 Dangerous goods containers 15 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Painting assets: Buffing machines 3 * 1 Jul 2015 Paint agitators 3 * 1 Jul 2015 Space heaters 10 * 1 Jul 2015 Spray booths 15 * 1 Jul 2015 Spray gun washing machines 5 * 1 Jul 2015 Parts washing machines 7 * 1 Jul 2015 Pipe cutting machines 10 * 1 Jul 2015 Plasma cutters 10 * 1 Jul 2015 Presses: Hydraulic presses 10 * 1 Jul 2015 Punch and shear machines 15 * 1 Jul 2015 Saws (including band saws and cold cut saws) 10 * 1 Jul 2015 Stands (including axle stands, engine stands and transmission stands) 10 * 1 Jul 2015 Storage assets (including racking, shelving, safety cabinets and storage cabinets) 10 * 1 Jul 2015 Surface preparation assets: Abrasive blasting assets: Abrasive blasting machines (incorporating blasting pots, hoses, nozzles, valves etc) 10 * 1 Jul 2015 Abrasive recovery/recycling machines and associated equipment (including storage hoppers) 12 * 1 Jul 2015 Blast booths/chambers 12 * 1 Jul 2015 Dust collection and ventilation systems 12 * 1 Jul 2015 Pressure cleaners/washers 4 * 1 Jul 2015 Toolboxes and toolbox roller cabinets 7 * 1 Jul 2015 Tooling: Moulds 7 * 1 Jul 2015 Press brake dies 10 * 1 Jul 2015 Tooling for lathes, machining centres, milling machines and other machine tools 7 * 1 Jul 2015 Vehicle specific specialised tooling 5 * 1 Jul 2015 Workholding devices (including jigs and fixtures) 7 * 1 Jul 2015 Tools: Hand tools (manually operated) 10 * 1 Jul 2015 Hand held power tools (air, battery and electric) 3 * 1 Jul 2015 Power packs 5 * 1 Jul 2015 Torque/tension wrenches 5 * 1 Jul 2015 Torque wrench pumps (pneumatic and electric driven) 5 * 1 Jul 2015 Trolleys (including powered and electrodrive trolleys) 10 * 1 Jul 2015 Turning machines 10 * 1 Jul 2015 Waste water recovery and treatment assets: Grease traps 10 * 1 Jul 2015 Pumps 5 * 1 Jul 2015 Tanks and separators 15 * 1 Jul 2015 Waterjet cutting machines 10 * 1 Jul 2015 Weight scales (corner weight) 10 * 1 Jul 2015 Welding assets: Welders (including ARC, MIG, TIG, multi process and oxy-acetylene welders/cutters) 10 * 1 Jul 2015 Weld tables and positioners (including rotary tables) 10 * 1 Jul 2015 Welding helmets incorporating respirators 3 * 1 Jul 2015 Wire feeders 5 * 1 Jul 2015 Wheel service assets: Bead breaker kits 5 * 1 Jul 2015 Tyre changers 5 * 1 Jul 2015 Wheel aligners 7 * 1 Jul 2015 Wheel balancers 5 * 1 Jul 2015 Wheel handlers and lifters 5 * 1 Jul 2015 Wheel play detectors 10 * 1 Jul 2015 Work benches and tables 15 * 1 Jul 2015 Hairdressing and beauty services (95110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beauty industry assets: Electrical treatment assets: Faradic, galvanic, high frequency and multi function units 10 * 1 Jul 2010 Light therapy units (including intense pulse light (IPL) systems) 10 * 1 Jul 2010 Micro dermabrasion units 5 * 1 Jul 2010 Hydrotherapy assets: Spa capsules 10 * 1 Jul 2010 Vichy shower units 10 * 1 Jul 2010 Wet tables 10 * 1 Jul 2010 Massage and treatments beds: Dry hydrotherapy (including flotation) 7 * 1 Jul 2010 Electronic 7 * 1 Jul 2010 Non electronic (including folding) 10 * 1 Jul 2010 Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Sterilisation processing assets (including autoclaves and hot towel cabinets) 5 * 1 Jul 2010 Hairdressing industry assets: Barber chairs 15 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type) 5 * 1 Jul 2010 Cutting chairs (including styling chairs and cutting stools) 10 * 1 Jul 2010 Cutting and styling workstations, freestanding 10 * 1 Jul 2010 Display shelving, freestanding 10 * 1 Jul 2010 Hairdryers and heat accelerator machines (excluding hand held) 15 * 1 Jul 2010 Reception furniture (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Shampoo units and wash lounges, freestanding 10 * 1 Jul 2010 Funeral, crematorium and cemetery services (95200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cemetery assets: Casket lowering devices 10 * 1 Jul 2020 Mini excavators and skid steer loaders 10 * 1 Jul 2020 Crematorium assets: Ash processors/granulators 7 * 1 Jul 2020 Cremators 20 * 1 Jul 2020 Dust collection assets 10 * 1 Jul 2020 Funeral assets: Bench seating 10 * 1 Jul 2020 Broadcasting equipment (including audio visual devices and streaming equipment) 5 * 1 Jul 2020 Church trolleys/trucks 15 * 1 Jul 2020 Coffin racks 13 * 1 Jul 2020 Engravers: Electronic/laser cutters 7 * 1 Jul 2020 Manual 20 * 1 Jul 2020 Lecterns 15 * 1 Jul 2020 Scissor lift tables - see Table B Loading bay assets General assets: Funeral coaches/hearses 15 * 1 Jul 2020 Mortuary cots/stretchers 15 * 1 Jul 2020 Refrigeration assets: Cool rooms - see Table B Refrigeration assets Refrigeration racks 20 * 1 Jul 2020 Scales: Animal scales 5 * 1 Jul 2020 Platform scales - see Table B Transfer vehicles (including fitouts) - see Table B Motor vehicles and trailers - Generally Mortuary assets: Embalming machines 10 * 1 Jul 2020 Embalming/morgue tables 15 * 1 Jul 2020 Floor coverings - linoleum and vinyl (removable without damage) 15 * 1 Jul 2020 Hoists and lifting machines 10 * 1 Jul 2020 Hydro-aspirators 10 * 1 Jul 2020 Laundry and dry cleaning services (95310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Carpet, upholstery and rug cleaning services assets: Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) 5 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Others (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable cleaners (including upright machines) 5 * 1 Jul 2010 Dry cleaning and laundry assets: Dry cleaning machines 12 * 1 Jul 2011 Washers: Continuous batch washer systems (including washers, moisture extraction units and dryers) 17 * 1 Jul 2011 Extractors, standalone 12 * 1 Jul 2011 Drying assets: Tumble dryers, standalone 12 * 1 Jul 2011 Tunnel dryers and garment finishers (including steam cabinets) 15 * 1 Jul 2011 Finishing assets: Flatwork processing assets (including automatic pickers, feeders, folders and stackers) 13 * 1 Jul 2011 Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) 10 * 1 Jul 2011 Presses (including flat, utility and scissor legger presses): Air operated, semi automatic 15 * 1 Jul 2011 Manual 20 * 1 Jul 2011 Roller ironers 17 * 1 Jul 2011 Support assets: Air vacuum units, standalone 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Heat seal machines for labelling laundry items 10 * 1 Jul 2011 Hot water systems 12 * 1 Jul 2011 Ironing and spotting boards and tables: Vacuum operated 10 * 1 Jul 2011 Non vacuum operated 15 * 1 Jul 2011 Laundry handling assets: Conveyors and garment sorting and storage systems 15 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Monorail and bag loading systems 20 * 1 Jul 2011 Tipplers 10 * 1 Jul 2011 Pipes 20 * 1 Jul 2011 Soap dispenser machines 20 * 1 Jul 2011 Trolleys and bins: Generally 10 * 1 Jul 2011 Stainless steel 15 * 1 Jul 2011 Waste water treatment and recycling system assets: Filters (including carbon and sand) 10 * 1 Jul 2011 Lint shakers (including circular vibratory screens) 20 * 1 Jul 2011 Ozone generators and UV sterilisers 7 * 1 Jul 2011 Pumps 5 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Photographic film processing (95320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Binding assets: Binders 7 * 1 Jul 2017 Building-in machines 15 * 1 Jul 2017 Casemakers 8 * 1 Jul 2017 Casing-in machines 7 * 1 Jul 2017 Comb binders (including ring wire binders and spiral binders) 5 * 1 Jul 2017 Cutting machines (guillotines) 10 * 1 Jul 2017 Die cutting machines 15 * 1 Jul 2017 Folding machines 10 * 1 Jul 2017 Glue binders 6 * 1 Jul 2017 Hole punching machines 7 * 1 Jul 2017 Sewing machines 5 * 1 Jul 2017 Stich liners 5 * 1 Jul 2017 Finishing assets: Laminators: Cold 10 * 1 Jul 2017 Heat assisted 7 * 1 Jul 2017 Vacuum press 23 * 1 Jul 2017 UV coaters 7 * 1 Jul 2017 Framing assets: Automatic measuring stops 10 * 1 Jul 2017 Board and glass wall cutters 12 * 1 Jul 2017 Dust extractors 10 * 1 Jul 2017 Mat cutters 10 * 1 Jul 2017 Mitre guillotines 25 * 1 Jul 2017 Mitre saws 10 * 1 Jul 2017 Trimmers 15 * 1 Jul 2017 Underpinners 15 * 1 Jul 2017 Vinyl cutters 5 * 1 Jul 2017 Printing assets: Colour matching booths 10 * 1 Jul 2017 Digital minilabs: Dry: Commercial 5 * 1 Jul 2017 Compact 3 * 1 Jul 2017 Wet 10 * 1 Jul 2017 Digital presses 5 * 1 Jul 2017 Film processers 10 * 1 Jul 2017 Heat presses: Automatic, manual, mug and multipurpose 4 * 1 Jul 2017 Large format flatbed 6 * 1 Jul 2017 ID card printers 10 * 1 Jul 2017 Kiosks 5 * 1 Jul 2017 Large format flatbed digital printers 5 * 1 Jul 2017 Laser cutters (incorporating laser printing): Desktop 3 * 1 Jul 2017 Floor mounted 7 * 1 Jul 2017 Photo calibration monitors 8 * 1 Jul 2017 Photo scanners (including photo and film scanners) 9 * 1 Jul 2017 Roll to roll printers 15 * 1 Jul 2017 Textile printers (including direct to fabric printers and direct to garment printers) 5 * 1 Jul 2017 Wide format printers: Dye sublimation (including desktop) 5 * 1 Jul 2017 Solvent 4 * 1 Jul 2017 Specialist photo 6 * 1 Jul 2017 Parking services (95330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park operation assets - see Table B Car park assets A ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Accommodation units in caravan/tourist parks being articles, not fixtures, and used for a specified purpose: Relocatable homes and tourist park cabins constructed with chassis 20 * 1 Jul 2015 Other accommodation units (e.g. manufactured homes) 30 * 1 Jul 2015 Additive manufacturing printers (including 3D printers) 3 * 1 Jul 2016 Advertising signs: Billboard assets: Billboard lighting: HID/Metal halide lighting systems 5 * 1 Jul 2015 LED lighting systems (including solar powered LED lighting systems) 10 * 1 Jul 2015 Solar power generating assets - see Table B Solar photovoltaic electricity generation system assets Billboard steel structures (incorporating electrical systems, footings, scaffolding and walking platforms and steel frame sign panels) 20 * 1 Jul 2015 Computer hardware - see Table B Computers Digital LED screens 6 * 1 Jul 2015 Electronic message centre (EMC) units 3 * 1 Jul 2015 Mobile billboard assets: Digital LED screens 4 * 1 Jul 2015 Mobile billboard trucks and trailers - see Table B Motor vehicles and trailers Floor mounted internal advertising panels (used in airports and shopping centres etc) 7 * 1 Jul 2015 Kiosks and other external standalone advertising panel structures 15 * 1 Jul 2015 LED advertising screens (used in office tower foyers etc) 5 * 1 Jul 2015 Wall mounted advertising panels (used in airports, rail concourses and platforms, shopping centres etc): Digital LED advertising panels 5 * 1 Jul 2015 Static advertising panels 10 * 1 Jul 2015 Air compression assets: Air compression assets generally (including air compressors, air dryers and air receivers) 15 * 1 Jul 2014 Air compressors (portable): Compressors - reciprocating 7 * 1 Jul 2014 Compressors - rotary screw 10 * 1 Jul 2014 Air-conditioning assets (excluding pipes, duct work and vents): Air handling units 20 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Damper motors (including variable air volume box controllers) 10 * 1 Jul 2003 Fan coil units (connected to a condensing set) 15 * 1 Jul 2003 Humidifiers (steam generator) 10 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split systems) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Aircraft: Aeroplanes: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Helicopters: General use 20 *# 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Airless sprayers (used in painting, epoxy and polyurethane coating, priming etc): Electrically and petrol-driven units 7 * 1 Jul 2013 Pneumatically-driven units 15 * 1 Jul 2013 Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers) 100 * 1 Jul 2013 Automated external defibrillators (AEDs) 8 * 1 Jul 2020 Automatic teller machines (ATMs) 7 * 1 Jul 2019 B ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bending machines (bar, angle and rod) 10 * 1 Jul 2008 Block and brick elevators, portable 10 * 1 Jul 2008 Boilers 20 * 1 Jul 2005 Boom gates: Electromechanically operated boom gates 7 * 1 Jul 2013 Hydraulically operated boom gates 10 * 1 Jul 2013 C ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Car park assets: Automatic and semi-automatic parking systems (including platforms, stackers, turntables etc) 20 * 1 Jul 2016 Automatic payment machines/stations 10 * 1 Jul 2016 Barrier gates/boom gates - see Table B Boom gates Car park floodlighting 20 * 1 Jul 2016 Car park signage 7 * 1 Jul 2016 Entry and exit stations/columns (including RFID card readers, ticket dispensing machines, ticket readers etc) 10 * 1 Jul 2016 Licence plate recognition cameras and systems 5 * 1 Jul 2016 Parking guidance assets: Automatic vehicle counter systems (incorporating counter modules and signage) 7 * 1 Jul 2016 Parking guidance systems (incorporating controllers, detectors, dynamic signage, lighting etc) 7 * 1 Jul 2016 Pay and display machines/Pay and go machines 8 * 1 Jul 2016 Security and monitoring assets: Generally (including CCTV systems) - see Table B Security and monitoring assets Intercommunication (intercom) system assets 7 * 1 Jul 2016 Two-way radios - see Table B Two-way radios Ceiling fans 10 * 1 Jul 2016 Cleaning carts and trolleys 5 * 1 Jul 2019 Compaction assets: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Computers and computer equipment: Computers and computer equipment (not specified elsewhere below) 4 * 1 Jul 2016 Computer monitors 4 * 1 Jul 2016 Desktop computers (including personal computers) 4 * 1 Jul 2016 Mainframe computers 5 * 1 Jul 2016 Mobile/portable computers (including laptops, tablets) 2 * 1 Jul 2016 Network equipment (including hubs, modems routers, switches, etc) 5 * 1 Jul 2016 Raised floors 25 * 1 Jul 2017 Servers 4 * 1 Jul 2016 Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete trowels: Walk behind 5 * 1 Jul 2008 Ride on 7 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Control systems and control system assets (including control cabinets and panels, instruments, programmable logic controllers (PLCs), sensors, switchgear telemetry and variable speed drives (VSDs)) 10 * 1 Jul 2015 Cranes (gantry and overhead) 25 * 1 Jul 2014 Curtains and drapes 6 * 1 Jul 2004 D ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Digital cameras: Camera lenses 5 * 1 Jul 2015 Medium format single lens reflex (SLR) system (including camera bodies and digital backs) 4 * 1 Jul 2015 Others 3 * 1 Jul 2015 Door controls and motor drive systems for automatic sliding doors (incorporating chains, controls, motors and sensors, but excluding doors) 15 * 1 Jul 2005 Dozers/front end loaders 9 * 1 Jul 2002 Drink dispensing machines 10 * 1 Jul 2005 Drones/remotely piloted aircraft - see Table B Unmanned aerial vehicles E ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Electric bicycles (e-bicycles and e-bikes) 4 * 1 July 2022 Electric scooters (e-scooters) 2 * 1 July 2022 Employee time and attendance recorders (including bundy clocks, time clocks etc): Computerised time and attendance recorders (including fingerprint and face recognition systems and swipe card digital time clock systems) 10 * 1 Jul 2013 Standalone electronic time and attendance recorders (card based etc) 10 * 1 Jul 2013 Escalators (machinery and their moving parts) 20 * 1 Jan 2003 F ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fences: Portable electric fences 20 * 1 Jul 2014 Wire mesh (demountable used for partitioning purposes, including portable electric fences) 20 * 1 Jul 2014 Fire control and alarm assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors: Aspirated smoke 12 * 1 Jul 2004 Heat 20 * 1 Jul 2004 Manual call point (addressable type only) 20 * 1 Jul 2004 Multi type 20 * 1 Jul 2004 Smoke 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Gas suppression cylinders 25 * 1 Jul 2004 Emergency warning and intercommunication systems: Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: AC variable speed drives (VSDs) 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Floor coverings (removable without damage): Carpets (excluding fixed carpet tiles) 8 * 1 Jul 2016 Floating timber 15 * 1 Jul 2016 Linoleum and vinyl 10 * 1 Jul 2016 Fogging machines (insecticide, including cold foggers and thermal foggers): Portable 6 * 1 Jul 2013 Vehicle mounted 10 * 1 Jul 2013 Forklifts 11 * 1 Jul 2002 Forklift battery chargers 11 * 1 Jul 2013 Formwork, beams and props, steel 10 * 1 Jul 2008 Foundations for plant and machinery (integral to the operation of such plant and machinery, but not incorporated into the plant and machinery itself) 40 * 1 Jul 2014 G ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Generators - see Table B Power supply assets H ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hand dryers (electrical) 10 * 1 Jul 2013 Hand tools (manually operated) 10 * 1 Jul 2014 J ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Judges' robes: Ceremonial robes 15 * 1 Jul 2013 Working robes 10 * 1 Jul 2013 L ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Laboratory assets used in quality control, sample checking etc: Automated and electronically based laboratory assets (including analysers, refractometers, spectrometry machines etc) 7 * 1 Jul 2014 Other laboratory assets (including autoclaves, centrifuges, microscopes, ovens etc) 10 * 1 Jul 2014 Laser cutting machines 10 * 1 Jul 2014 Levels: Automatic optical levels (dumpy levels) 7 * 1 Jul 2015 Laser levels: Grade laying (dial-in grade) 6 * 1 Jul 2015 Laser plummets 5 * 1 Jul 2015 Line and plumb/point and cross line 4 * 1 Jul 2015 Pipe laying 6 * 1 Jul 2015 Rotating 6 * 1 Jul 2015 Tunnelling and plumbing 6 * 1 Jul 2015 Libraries (professional) 10 * 1 Jul 2014 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30 * 1 Jan 2003 Light fittings and freestanding lights (excluding hardwired light fittings) 10 * 1 Jul 2016 Light shades (removable) 5 * 1 Jul 2016 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Loading bay assets: Dock levellers 20 * 1 Jul 2005 Pallet jacks and pallet trucks 10 * 1 Jul 2005 Scissor lifts 15 * 1 Jul 2005 Lockers, freestanding 20 * 1 Jul 2019 M ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Machine tools (grinding machines, lathes, milling machines etc): CNC and NC based machines 10 * 1 Jul 2014 Conventional or manual machines 20 * 1 Jul 2014 Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) 5 * 1 Jul 2005 Mini-skid steer loader attachments: Others (including auger and bucket) 5 * 1 Jan 2004 Stump grinders 2 * 1 Jan 2004 Motor graders 10 * 1 Jul 2002 Motor vehicles and trailers: Buses having a gross vehicle mass of more than 3.5 tonnes 15 *# 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire cars: Cars used to provide basic service ride-sourcing, ride-hailing or ride-sharing services (e.g. uberX) 8 * 1 Jul 2016 Generally (including cars used to provide premium service ride-sourcing, ride-hailing or ride-sharing services e.g. UberBLACK) 6 * 1 Jul 2016 Rental cars 5 * 1 Jul 2016 Taxis 4 * 1 Jul 2015 Garbage compactor trucks - see Table A Solid waste collection services (29110) Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Limousines: Sedan limousines 6 * 1 Jul 2016 Stretch limousines 12 * 1 Jul 2016 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 *# 1 Jan 2005 Motorcycles (including courier motorcycles and mailbox delivery motorcycles) 7 * 1 Jul 2015 Scooters 3 * 1 Jul 2015 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 *# 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less: Aluminium, galvanised steel, galvanised hot dipped steel and powder coated trailers 10 * 1 Jul 2015 Mild steel trailers (painted and unpainted) 5 * 1 Jul 2015 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 *# 1 Jan 2005 Moving walks 20 * 1 Jan 2003 Musical instruments and associated equipment: Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 ⅔ * 1 Jan 2001 Brass instruments (including bugles, cornets, euphoniums, horns, sousaphones, trombones, trumpets and tubas) 10 * 1 Jan 2001 Keyboard instruments (including accordions, concertinas, organs, pianolas and pianos): Acoustic 10 * 1 Jan 2001 Electric 5 * 1 Jan 2001 Percussion instruments (including chimes, cymbals, drums, gongs, maracas and tambourines) 5 * 1 Jan 2001 Stringed instruments (including banjos, basses, cellos, guitars, harps, mandolins, tiples, ukuleles, violas and violins) 10 * 1 Jan 2001 Woodwind instruments (including bagpipes, bassoons, clarinets, flutes, oboes, pan pipes, piccolos and recorders) 10 * 1 Jan 2001 O ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Office furniture, freestanding: Bookcases: Metal 20 * 1 Jul 2005 Timber 15 * 1 Jul 2005 Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type): Metal 20 * 1 Jul 2005 Timber/laminated 15 * 1 Jul 2005 Chairs 10 * 1 Jul 2005 Desks 20 * 1 Jul 2005 Mobile storage units (compactus type) 25 * 1 Jul 2005 Reception assets (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2005 Screens 20 * 1 Jul 2005 Tables: Boardroom 20 * 1 Jul 2005 General 10 * 1 Jul 2005 Workstations (including desks and partitions) 20 * 1 Jul 2005 Office machines and equipment: Electronic whiteboards 6 * 1 Jan 2001 Enveloping machines 6 * 1 Jan 2001 Facsimile machines 5 * 1 Jan 2001 Letter folding and inserting machines (including envelope inserters and letter inserters - desktop/low volume units) 5 * 1 Jul 2013 Mailing machines 5 * 1 Jan 2001 Multi function machines (includes fax, copy, print and scan functions) 5 * 1 Jan 2001 Photo copying machines 5 * 1 Jan 2001 Projectors (including lenses) 5 * 1 Jul 2014 Shredders 15 * 1 Jul 2005 Trolleys 15 * 1 Jul 2005 Whiteboards 10 * 1 Jul 2005 P ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Packaging machines: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009 Bag sewers 7 * 1 Jul 2017 Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009 Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2009 Multihead and singlehead weighers 10 * 1 Jul 2009 Palletisers and depalletisers 12 * 1 Jul 2009 Product identification labellers (including decorating, applicators and coding machines) 8 * 1 Jul 2009 Robotic pick and place packaging machines 10 * 1 Jul 2009 Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2017 Partitions (demountable) 20 * 1 Jul 2005 Plastic safety screens (including sneeze guards) 2 * 1 July 2022 Platform scales 15 * 1 Jul 2014 Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income: Floor and wall tiles 20 * 1 Jul 2015 Generally (including basins, bidets, sinks, toilets, urinals etc) 20 * 1 Jul 2015 Tapware (including taps, mixers and shower heads and assemblies) 15 * 1 Jul 2015 Pneumatic air tube systems 10 * 1 Jul 2013 Point of sale assets: Cash registers, standalone type 10 * 1 Jul 2005 Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10 * 1 Jul 2005 Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals) 6 * 1 Jul 2005 Weighing machines and scales (including weigh labelling machines) 10 * 1 Jul 2005 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (e.g. construction sites) 15 * 1 Jul 2014 Powder coating machines and systems (automatic and manual) 10 * 1 Jul 2014 Power regulation systems (PRS) 5 * 1 Jul 2016 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Uninterruptible power supply (UPS) systems 15 * 1 Jul 2013 Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Private electricity line assets (where used for a specified purpose): Distribution lines: Combination of overhead and underground 47 ½ * 1 Jul 2014 Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors, cross arms etc) 45 * 1 Jul 2014 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jul 2014 Service cables, overhead 40 * 1 Jul 2014 Service cables, underground 50 * 1 Jul 2014 Storage batteries 15 * 1 Jul 2013 Power tools: Chainsaws (Chain saws) 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Power transformers 45 * 1 Jan 2002 Public address and paging system assets (including amplifiers, audio speakers and microphones) 12 * 1 Jul 2005 R ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Racehorses: Flat racing (thoroughbred horses) 5 * 1 Jul 2021 Harness racing (standardbred horses) 7 * 1 Jul 2021 Jumps racing (thoroughbred horses) 10 * 1 Jul 2021 Lead and companion ponies (horses) 5 * 1 Jul 2021 Rainwater tanks: Galvanised steel 25 * 1 Jul 2019 Polyethylene 15 * 1 Jul 2019 Refrigeration assets: Compressors, condensers, evaporators etc 15 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Robots (industrial) 10 * 1 Jul 2014 S ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Saws, bench and mitre, portable 7 * 1 Jul 2008 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building 20 * 1 Jul 2014 CCTV systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexers) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including glass, passive infrared and vibration) 5 * 1 Jul 2004 Global system for mobiles (GSM) units 5 * 1 Jul 2004 Noise maker (including alarms and bells) 5 * 1 Jul 2004 Sewing machines 10 * 1 Jan 2014 Signage for business identification (including lighting for signs) - see Table B Advertising signs Silos: Bulk handling: Ancillary mechanical assets (including augers, bucket elevators, conveyors etc) 15 * 1 Jul 2014 Concrete construction 50 * 1 Jan 2004 Galvanised construction 30 * 1 Jan 2004 Steel construction 40 * 1 Jan 2004 Solar photovoltaic electricity generation system assets 20 * 1 Jul 2011 Spas used as plant in a business (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2014 Spray booths 15 * 1 Jul 2014 Stacks (chimney stacks, exhaust stacks, flues etc): Concrete stacks (including concrete reinforced stacks) 30 * 1 Jul 2014 Flare stacks 25 * 1 Jul 2014 Reinforced plastic stacks 25 * 1 Jul 2014 Steel stacks (steel flues) 20 * 1 Jul 2014 Suitcases 10 * 1 Jul 2013 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Covers (including blankets) 8 * 1 Jul 2019 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Swimming pools (used as plant in a business): Above-ground 10 * 1 Jul 2005 Concrete 50 * 1 Jul 2005 Fibreglass 20 * 1 Jul 2005 Switchboards 20 * 1 Jul 2014 Synthetic lawn surfaces 5 * 1 Jul 2014 T ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Tarpaulins 5 * 1 Jul 2014 Telephony: Mobile phones 3 * 1 Jul 2014 Telephone systems (including analogue and digital telephone systems, PABX/PBX systems, key/commander systems, VoIP systems and hybrid telephone systems such as IP-PBX systems etc) 7 * 1 Jul 2015 Television sets 10 * 1 Jul 2014 Tractors 12 * 1 Jul 2007 Trailers - see Table B Motor vehicles and trailers Two-way radios: Base stations 6 * 1 Jul 2014 Mobile units 6 * 1 Jul 2014 Portable units 3 * 1 Jul 2014 Repeaters 7 * 1 Jul 2014 U ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Unmanned aerial vehicles (drones/remotely piloted aircraft): Fixed wing 3 * 1 Jul 2015 Rotary wing 2 * 1 Jul 2015 V ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Vending machines 5 * 1 Jul 2001 Ventilation fans (excluding ducting, piping and vents) 20 * 1 Jan 2005 W ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Dock levellers, pallet jacks, pallet trucks and scissor lifts - see Table B Loading bay assets Door controls and motor drive systems (incorporating chains, controls, motors and sensors, but excluding doors): External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Packaging machines and wrapping machines - see Table B Packaging machines Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Refrigeration assets - see Table B Refrigeration assets Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 Waste storage and disposal bins (including crane bins, hooklift bins, skip bins and other industrial use bins) 10 * 1 Jul 2016 Weighbridges 20 * 1 Jul 2014 Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Oxygen welders and cutters 10 * 1 Jul 2014 Window blinds 15 * 1 Jul 2016 Working beasts and beasts of burden (including camels and horses but excluding working dogs) used in a business other than primary production 15 * 1 Jul 2014 Working dogs (including certified therapy dogs used by qualified therapists, detection dogs, guard dogs, performing dogs, police dogs and security dogs; but excluding assistance dogs (such as guide dogs, hearing dogs and service dogs), pet dogs, racing dogs, support dogs, and working dogs used in primary production) 8 * 1 Jul 2019 Name Registration Commencement Application, saving and transitional provisions Income Tax (Effective Life of Depreciating Assets) Determination 2015 11 June 2015 ( F2015L00798 ) 1 July 2015 (s 2) Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2016 (No 1) 9 June 2016 ( F2016L01019 ) 1 July 2016 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2017 (No 1) 26 June 2017 ( F2017L00746 ) 1 July 2017 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2018 (No 1) 27 June 2018 ( F2018L00895 ) 1 July 2018 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2019 (No 1) 17 June 2019 ( F2019L00833 ) 1 July 2019 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2020 14 April 2020 ( F2020L00424 ) 1 July 2019 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 2) 2020 26 June 2020 ( F2020L00808 ) 1 July 2020 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 1) 2021 30 June 2021 ( F2021L00908 ) 1 July 2021 (s 2) - Income Tax (Effective Life of Depreciating Assets) Amendment Determination (No 1) 2022 24 June 2022 ( F2022L00823 ) 1 July 2022 (s 2) - Provision affected How affected s 2 rep LA s 48D s 3 rep LA s 48C Schedule Table A am F2016L01019 , F2017L00746 , F2018L00895 , F2019L00833 ed C4 am F2020L00424 , F2020L00808 ed C6 am F2021L00908 , F2022L00823 Table B am F2016L01019 , F2017L00746 , F2018L00895 , F2019L00833 , F2020L00808 , F2021L00908 , F2022L00823 ed C4 am F2020L00424 , F2020L00808 ed C6 am F2021L00908 , F2022L00823", "Related_Explanatory_Statements": "Effective Life 2015/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20151C8/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2014/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2014 (No 1) ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2014", "Date_of_Issue": "8 May 2014", "Signatory": "Michael Gabriel Tenace Acting Assistant Commissioner, Public Groups and International", "Registration_Number": "F2014L00679", "Registration_Date": "6 June 2014", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2014 (No 1) . | This Determination commences on 1 July 2014. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Heading to Table A | Omit Table A as at 1 July 2013 | Substitute Table A as at 1 July 2014 | [2] Table A, industry category AGRICULTURE (01110 to 01990) | Omit Cotton sheds (humidification) 20 1 Jan 2001 | [3] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Hydroponics (01220) | Omit Hydroponics (01220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hanging gutters 10 * 1 Jul 2007 Troughs 10 * 1 Jul 2007 Hydroponics growers may use the effective life for relevant assets shown in Nursery and Floriculture Production (01110 to 01150) | (01220) | Substitute Vegetable growing (under cover) (01220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hydroponic growing assets (including cut flower growing): Hanging gutters 10 * 1 Jul 2007 Troughs 10 * 1 Jul 2007 Hydroponics growers may also use the effective life for relevant assets shown in Nursery and Floriculture Production (01110 to 01150) | (01220) | [4] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Vegetable growing and cane growing (01230 and 01510) | Omit Vegetable growing and cane growing (01230 and 01510) | (01230 and 01510) | Substitute Vegetable growing (outdoors) and sugar cane growing (01230 and 01510) | (01230 and 01510) | [5] Table A, industry category MANUFACTURING (11110 to 25990), sub - category Printing (16110) | Omit Exposure lights 5 * I Jul 2005 | Substitute Exposure lights 5 * 1 Jul 2006 | [6] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pharmaceutical and medicinal product manufacturing (18410) | Omit Pharmaceutical and medicinal product manufacturing (18410) | (18410) | Substitute Human pharmaceutical and medicinal product manufacturing (18410) | (18410) | [7] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pharmaceutical and medicinal product manufacturing (18410) | After Weighing scales 10 * 1 Jan 2004 | Insert Scientific medical and pharmaceutical research assets - see Table A Scientific research services (69100) | [8] Table A, industry category MANUFACTURING (11100 to 25990) , sub-category Polymer product and rubber product manufacturing (19110 to 19200) | Omit Polymer product and rubber product manufacturing (19110 to 19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothes peg manufacturing plant (plastic) 13 ⅓ 1 Jan 2001 Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Plastic industry: Blow moulders 13 ⅓ 1 Jan 2001 Dies 4 1 Jan 2001 General plant 20 1 Jan 2001 Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 13 ⅓ 1 Jan 2001 Moulds: Glass blowing 2 1 Jan 2001 High usage 5 1 Jan 2001 Low usage 10 1 Jan 2001 Once only 1 1 Jan 2001 Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 | (19110 to 19200) | Substitute Polymer film and sheet packaging material manufacturing (19110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Extrusion assets: Extruder dies 15 * 1 Jul 2014 Extruders and co-extruders (incorporating barrels, screws, towers and treatment units, but excluding dies) 20 * 1 Jul 2014 Heat exchangers 15 * 1 Jul 2014 Laminating machines 20 * 1 Jul 2014 Packaging assets: Labelling machines 7 * 1 Jul 2014 Palletisers 12 * 1 Jul 2014 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2014 Pouch and bag making machines 10 * 1 Jul 2014 Printing assets - see Table A Printing (16110), commercial printing assets Racking machines 25 * 1 Jul 2014 Recycling machines 10 * 1 Jul 2014 Resin preparation assets (including hoppers mixers/blenders and weigh batchers) 15 * 1 Jul 2014 Slitting machines and perforation units 15 * 1 Jul 2014 Support assets: Air compressors and receivers 15 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 Control system assets (including control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs)) 10 * 1 Jul 2014 Jib cranes 15 * 1 Jul 2014 Laboratory assets: Generally 15 * 1 Jul 2014 Laboratory analysers 10 * 1 Jul 2014 Silos 25 * 1 Jul 2014 Vacuum transfer system assets (incorporating blowers, ductwork, fans and pumps) 10 * 1 Jul 2014 Polymer product and rubber product manufacturing (19120 to 19200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clothes peg manufacturing plant (plastic) 13 ⅓ 1 Jan 2001 Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Polymer (plastic) product manufacturing assets (not elsewhere listed): Blow moulders 13 ⅓ 1 Jan 2001 Dies 4 1 Jan 2001 General plant 20 1 Jan 2001 Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 13 ⅓ 1 Jan 2001 Moulds: Glass blowing 2 1 Jan 2001 High usage 5 1 Jan 2001 Low usage 10 1 Jan 2001 Once only 1 1 Jan 2001 Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 | (19110) | (19120 to 19200) | [9] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Paint and coatings manufacturing (19160) | After Mixers 20 * 1 Jul 2013 | Insert Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 | [10] Table A, industry category MANUFACTURING (11110 to 25990), sub - category Glass and glass product manufacturing (20100) | Omit Overhead cranes and gantries - see Table B | Substitute Cranes (gantry and overhead) 25 * 1 Jul 2014 | [11] Table A, industry category MANUFACTURING (11110 to 25990), sub - category Glass and glass product manufacturing (20100) | Omit Support assets (including air compressors and boilers) - see Table B | Substitute Support assets: Air compressors 20 * 1 Jul 2014 Boilers 20 * 1 Jul 2014 | [12] Table A, industry category MANUFACTURING (11110 to 25990) , after sub-category Plaster product manufacturing (20320) | Insert Ready-mixed concrete manufacturing (20330) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors 10 * 1 Jul 2014 Air dryers 10 * 1 Jul 2014 Bins (including weigh bins, but excluding concrete bins) 15 * 1 Jul 2014 CCTV systems 5 * 1 Jul 2014 Cement tankers (incorporating tank and trailer) - see Table B, Motor vehicles, trailers having a gross vehicle mass greater than 4.5 tonnes Chillers 15 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors 20 * 1 Jul 2014 Dust extraction systems 15 * 1 Jul 2014 Fuel storage assets: Card reading systems 6 * 1 Jul 2014 Dispensers (incorporating electronic circuitry, hoses, LCD displays, meters and nozzles) 10 * 1 Jul 2014 Pumps 10 * 1 Jul 2014 Tanks 25 * 1 Jul 2014 Hoppers (including weigh hoppers) 15 * 1 Jul 2014 Mixers used in wet ready-mixed plants 15 * 1 Jul 2014 Mobile concrete batching plants (incorporating bins, conveyors, tanks, hoppers and trailers, but excluding demountable plant) 10 * 1 Jul 2014 Silos 30 * 1 Jul 2014 Slump stands 10 * 1 Jul 2014 Testing assets: Concrete testers 10 * 1 Jul 2014 Ovens 8 * 1 Jul 2014 Truck transit mixers: Mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Trucks - see Table B Motor vehicles Volumetric concrete batching trucks: Trucks - see Table B Motor vehicles Volumetric concrete batching units (incorporating bins, hoppers, mixing augurs and water tanks) 10 * 1 Jul 2014 Waste water treatment assets: Catchment and settlement ponds 20 * 1 Jul 2014 Concrete slurry pumps 3 * 1 Jul 2014 Polyethylene water tanks 8 * 1 Jul 2014 Water pumps 5 * 1 Jul 2014 | (20330) | [13] Table A, industry category MANUFACTURING (11110 to 25990), sub - category Iron smelting and steel manufacturing (21100) | Omit Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 35 * 1 Jul 2009 | Substitute Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 40 * 1 Jul 2009 | [14] Table A, industry category MANUFACTURING (11110 to 25990), sub - category Iron smelting and steel manufacturing (21100) | Omit Emissions control assets: * 1 Jul 2009 | Substitute Emissions control assets: | [15] Table A, industry category MANUFACTURING (11110 to 25990), sub - category Steel coil roll forming, slitting, blanking and sheet metal forming (22210 to 22990) | Omit Steel coil roll forming, slitting, blanking and sheet metal forming (22210 to 22990) | (22210 to 22990) | Substitute Steel coil roll forming, slitting and blanking and sheet metal forming (22210 to 22290) | (22210 to 22290) | [16] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Other transport equipment manufacturing (23910 to 23990) | Omit Other transport equipment manufacturing (23910 to 23990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Motor cycle building plant 10 1 Jan 2001 | (23910 to 23990) | Substitute Railway rolling stock manufacturing and repair services (23930) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Assembly assets: Access and assembly platforms 15 * 1 Jul 2014 Alignment assets (including gearbox alignment assets) 10 * 1 Jul 2014 Bearing puller assets 10 * 1 Jul 2014 Blast chamber assets (incorporating shot recovery systems) 10 * 1 Jul 2014 Cutting assets (including plate profilers, profile cutters and saws) 10 * 1 Jul 2014 De-coiling assets 15 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Foam filling station assets 10 * 1 Jul 2014 Furnaces and ovens (including ladles and stress relief ovens) 20 * 1 Jul 2014 Jigs (including rollover jigs and lifting jigs) 15 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Milling machines (including gantry) 20 * 1 Jul 2014 Pipe and tube bending assets 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Riveting assets 5 * 1 Jul 2014 Specialised hydraulic tool assets 10 * 1 Jul 2014 Stretch formers 10 * 1 Jul 2014 Sweeping assets 10 * 1 Jul 2014 Turning assets 10 * 1 Jul 2014 Wash bay assets 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wire cutting and stripping assets 10 * 1 Jul 2014 Handling assets: Cranes (including overhead gantry cranes) 25 * 1 Jul 2014 Lifting assets generally (including hydraulic double lift jacks, locomotive jacks and stands) 20 * 1 Jul 2014 Pallet lifters 10 * 1 Jul 2014 Scissor lifts 10 * 1 Jul 2014 Maintenance and refurbishment assets: Boring assets 10 * 1 Jul 2014 Cutting assets (including guillotines, plasma cutters and profilers) 15 * 1 Jul 2014 Detecting assets (including flaw detectors) 10 * 1 Jul 2014 Drilling assets (including radial drills) 10 * 1 Jul 2014 Grinding and milling assets 20 * 1 Jul 2014 Hydraulic drop and work tables 10 * 1 Jul 2014 Lathes (including above floor and under floor wheel lathes) 20 * 1 Jul 2014 Paint spraying booths (incorporating baking ovens, extractor fans and gas heaters) 15 * 1 Jul 2014 Portable presses (including hydraulic power presses) 10 * 1 Jul 2014 Presses (including bearing mounting, bench, brake, hydraulic power and wheel presses) 20 * 1 Jul 2014 Tanks (including washing and water tanks) 20 * 1 Jul 2014 Vacuum assets 10 * 1 Jul 2014 Washing assets (including bearing and bogie washers) 10 * 1 Jul 2014 Welding assets (including robot welders and spot welding towers) 10 * 1 Jul 2014 Wheel condition monitoring systems 7 * 1 Jul 2014 Support assets: Cleaning assets (including high pressure cleaners) 5 * 1 Jul 2014 Compressed air system assets (including compressors, dryers and filters and receivers) 10 * 1 Jul 2014 Computer measuring and monitoring assets (including load and pressure indicators) 7 * 1 Jul 2014 Control system assets (including supervisory control and data acquisition (SCADA) systems and vehicle preparation systems) 10 * 1 Jul 2014 Cooling towers 15 * 1 Jul 2014 Dust and fume extraction system assets 15 * 1 Jul 2014 Electricity supply assets - see Table A Electricity supply (26100 to 26400) Fastening and riveting assets 5 * 1 Jul 2014 Fire prevention systems (incorporating fire protection systems and water tanks) 15 * 1 Jul 2014 Induction heaters 10 * 1 Jul 2014 Portable train weighing assets 10 * 1 Jul 2014 Pumps (including hydraulic pumps) 10 * 1 Jul 2014 Racking and storage assets 20 * 1 Jul 2014 Rail vehicle moving and placing assets (including crabs, shunting locomotives and trackmobiles) 10 * 1 Jul 2014 Railway tracks -see Table A Rail freight and passenger transport services (47100 to 47200) Refrigerant recovery assets 10 * 1 Jul 2014 Traversers and turntables 20 * 1 Jul 2014 Vehicle progression systems assets (including rabbits) 10 * 1 Jul 2014 Waste water and effluent treatment assets 10 * 1 Jul 2014 Weighing assets for carriages and locomotives 20 * 1 Jul 2014 Testing assets: Bogie, brake and spring testing assets 10 * 1 Jul 2014 Cab test benches and CRC cable testing assets 5 * 1 Jul 2014 Earth testing assets 10 * 1 Jul 2014 Electrical testing assets (including multimeters) 10 * 1 Jul 2014 Post production testing assets (excluding weighing assets - see in Support assets): Water test facility assets (incorporating control systems, gantries, pipes, pumps etc) 10 * 1 Jul 2014 Other post production testing assets 5 * 1 Jul 2014 Test sheds for testing locomotives and other rolling stock 30 * 1 Jul 2014 Other transport equipment manufacturing n.e.c. (23990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Motor cycle building plant 10 1 Jan 2001 | (23930) | (23990) | [17] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220) , sub-category Waste disposal services (29110) | Omit Waste disposal services (29110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Garbage compactor trucks (including the compactor) 10 * # 1 Jan 2005 | (29110) | Substitute Solid waste collection services (29110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Garbage compactor trucks (including the compactor) 10 * # 1 Jan 2005 Waste remediation and materials recovery services (29220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Materials recovery facility (MRF) assets: Air compressors and receivers 7 * 1 Jul 2014 Balers 7 * 1 Jul 2014 Ballistic separators 10 * 1 Jul 2014 Bins: Bins generally (including metal bins) 7 * 1 Jul 2014 Compactor bins 6 * 1 Jul 2014 Mobile bins (including rubbish bins) 5 * 1 Jul 2014 Bunkers 10 * 1 Jul 2014 CCTV and security systems 4 * 1 Jul 2014 Chippers and shredders 7 * 1 Jul 2014 Control systems 10 * 1 Jul 2014 Conveyors and conveyor systems: Bounce conveyors and feeders 10 * 1 Jul 2014 Conveyors generally (incorporating belt, drive, motors and supporting structure) including walking floor conveyors 9 * 1 Jul 2014 Hand sort conveyors 10 * 1 Jul 2014 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 10 * 1 Jul 2014 Ducted air transfer system assets 10 * 1 Jul 2014 Dust collectors 12 * 1 Jul 2014 Eddy current separators 7 * 1 Jul 2014 Excavators and front end loaders 5 * 1 Jul 2014 Fans 10 * 1 Jul 2014 Feed hoppers (incorporating steel drag chain, conveyor belt, metering feed roller, motor and gearbox) 5 * 1 Jul 2014 Ferrous and magnetic separators 10 * 1 Jul 2014 Food separation and screening assets 10 * 1 Jul 2014 Forklifts 5 * 1 Jul 2014 Glass breakers and crushers 6 * 1 Jul 2014 Hoppers 7 * 1 Jul 2014 Leachate pumps and filters 10 * 1 Jul 2014 Lifting assets (including pallet jacks) 10 * 1 Jul 2014 Optical sorters 5 * 1 Jul 2014 Screen separators 10 * 1 Jul 2014 Sweepers and scrubbers 10 * 1 Jul 2014 Trommels (incorporating wheels, motors and gearboxes): Fixed 7 * 1 Jul 2014 Portable 7 * 1 Jul 2014 Vacuum extraction and cleaning assets 10 * 1 Jul 2014 Vibrating screen separators 10 * 1 Jul 2014 Waste compactors 9 * 1 Jul 2014 Weighbridges 15 * 1 Jul 2014 | (29110) | (29220) | [18] Table A, industry category CONSTRUCTION (30110 to 32990) | Omit Batching plant: Portable and demountable 6 ⅔ 1 Jan 2001 Static 13 ⅓ 1 Jan 2001 | [19] Table A, after industry category CONSTRUCTION (30110 to 32990) | Insert Other heavy and civil engineering construction n.e.c. (31099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic welding machines (used at sea in construction of submarine pipelines) 10 1 Jan 2001 | (31099) | [20] Table A, industry category WHOLESALE TRADE (33110 to 38000) after sub-category Petroleum product wholesaling (33210) | Insert Commission-based wholesaling (38000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sale yards (used by stock and station agents) 30 * 1 Jul 2014 | (38000) | [21] Table A, industry category RETAIL TRADE (39110 to 43209) | After Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 | Insert Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 | [22] Table A, industry category RETAIL TRADE (39110 to 43209), sub-category Other store-based retailing (42110 to 42799) | After Newspaper wrapping machines 10 1 Jan 2001 | Insert Paint tinting and colour blending machines (manual and automatic) 7 * 1 Jul 2014 | [23] Table A, industry category ACCOMMODATION AND FOOD SERVICES (44000 to 45302), sub - category Accommodation (44000) | Omit Accommodation providers using assets not listed here may rely on determinations shown for Residential Property Operators (67110). Accommodation providers who operate a pub, tavern, bar, café, restaurant or club within their premises should use the effective life determinations shown for Cafes restaurants, takeawy food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business. | Substitute Accommodation providers using assets not listed here may rely on determinations shown for Residential property operators (67110) Accommodation providers who operate a pub, tavern, bar, cafe, restaurant or club within their premises should use the effective life determinations shown for cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) for assets used in that business | [24] Table A, industry category ACCOMMODATION AND FOOD SERVICES (44000 to 45302), sub-category Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) | After Poker/gaming machines 7 * 1 Jul 2009 | Insert Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2014 Ice making machines 8 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 | [25] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Telecommunication services (58010 to 58090) | After Mobile switching centre hardware 10 * 1 Jul 2002 | Insert Payphones (public telephones) 10 1 Jan 2001 | [26] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200) , sub-category Motion picture and sound recording activities (55110 to 55140) | Omit Motion picture and sound recording activities (55110 to 55140) | (55110 to 55140) | Substitute Motion picture and video activities (55110 to 55140) | (55110 to 55140) | [27] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Rental and hiring services (except real estate) (66110 to 67200) | After Washing machines 6 * 1 Jan 2006 | Insert Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 10 * 1 Jul 2014 | [28] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200) , sub-category Non-residential property operators (67120) | Omit Refer to assets shown in Table B that are used in commercial office buildings | Substitute Commercial office building assets: Boilers 20 * 1 Jul 2005 Boiler pumps 5 * 1 Jul 2005 Carpets 8 * 1 Jul 2005 Door control and motor drive system for automatic sliding doors (incorporating chains, controls, motors and sensors, excluding doors) 15 * 1 Jul 2005 Hot water installations (excluding commercial boilers and piping) 15 * 1 Jul 2005 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Uninterruptible power supply (UPS) systems: Line interactive types 5 * 1 Jul 2013 On line double conversion types 10 * 1 Jul 2013 Window blinds 20 * 1 Jul 2005 | [29] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), before sub-category Surveying and mapping services (69220) | Insert Scientific research services (69100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Scientific medical and pharmaceutical research assets: Autoclaves: Bench top autoclaves 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Automated cell counters 5 * 1 Jul 2014 Automated colony pickers 5 * 1 Jul 2014 Balances 10 * 1 Jul 2014 Biological safety cabinets 10 * 1 Jul 2014 Cell harvesters 10 * 1 Jul 2014 Centrifuges: Bench top centrifuges 5 * 1 Jul 2014 Others 10 * 1 Jul 2014 Computed tomography (CT) scanners 10 * 1 Jul 2014 Digital cameras 3 * 1 Jul 2014 DNA sequencers 5 * 1 Jul 2014 Electrophoresis systems (incorporating power supplies and tanks) 7 * 1 Jul 2014 Electroporators 8 * 1 Jul 2014 Fermenters 10 * 1 Jul 2014 Flow cytometers 8 * 1 Jul 2014 Freeze dryers 10 * 1 Jul 2014 Freezers 10 * 1 Jul 2014 Gel documentation systems 5 * 1 Jul 2014 Glassware washers 8 * 1 Jul 2014 Heating blocks 10 * 1 Jul 2014 Homogenisers 7 * 1 Jul 2014 Incubators 6 * 1 Jul 2014 Liquid chromatography systems 5 * 1 Jul 2014 Liquid nitrogen assets (including dewars and tanks) 10 * 1 Jul 2014 Microscopes 10 * 1 Jul 2014 Microtomes 10 * 1 Jul 2014 Mixers 7 * 1 Jul 2014 Nano spectrophotometers 8 * 1 Jul 2014 Ovens 6 * 1 Jul 2014 Peristaltic pumps 7 * 1 Jul 2014 PH meters 7 * 1 Jul 2014 Plate readers 5 * 1 Jul 2014 Polymerase chain reaction (PCR) thermal cyclers 8 * 1 Jul 2014 Real-time PCR detection machines 5 * 1 Jul 2014 Refrigerators 8 * 1 Jul 2014 Robotic systems (including robotic liquid handling systems and robotic sampler systems) 5 * 1 Jul 2014 Shakers 7 * 1 Jul 2014 Sonicators (including water bath sonicators and sonicators with probes) 7 * 1 Jul 2014 Spectrophotometers (excluding nano spectrophotometers) 10 * 1 Jul 2014 Surface plasmon resonance (SPR) machines 5 * 1 Jul 2014 Vacuum concentrators 7 * 1 Jul 2014 Water baths (including refrigerated and shaking water baths) 7 * 1 Jul 2014 Water purification systems 8 * 1 Jul 2014 | (69100) | [30] Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Personal and other services (95110 to 95291) | Omit Personal and other services (95110 to 95291) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Funeral directors' plant 20 1 Jan 2001 | (95110 to 95291) | [31] Table A, industry category OTHER SERVICES (94110 to 96030), after sub-category Hairdressing and beauty services (95110) | Insert Funeral, crematorium and cemetery services (95200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Funeral directors' plant 20 1 Jan 2001 | (95200) | [32] Heading to Table B | Table B as at 1 July 2013 | Substitute | Table B as at 1 July 2014 | [33] Table B, items beginning with A | Omit Air compressors: Compressors - reciprocating 7 * 1 Jul 2008 Compressors - rotary screw 10 * 1 Jul 2008 | Substitute Air compression assets: Air compression assets generally (including air compressors, air dryers and air receivers) 20 * 1 Jul 2014 Air compressors (portable): Compressors - reciprocating 7 * 1 Jul 2014 Compressors - rotary screw 10 * 1 Jul 2014 | [34] Table B, items beginning with A | Omit Amenities provided for employees (sanitary ware, etc., forming part of toilet accommodation or washing facilities) 20 1 Jan 2001 | [35] Table B, items beginning with B | Omit Boiler pumps 5 * 1 Jul 2005 | [36] Table B, items beginning with C | Omit Carpets used in commercial office buildings 8 * 1 Jul 2005 Chimney Stacks and Flues (concrete stacks in heavy industry qualifying as 'plant') 50 1 Jan 2001 Compaction: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Compressors Ammonia: Horizontal 20 1 Jan 2001 Vertical 13 ⅓ 1 Jan 2001 Computers: Generally 4 * 1 Jan 2001 Free access floors in computer rooms 50 1 Jan 2001 Laptops 3 * 1 Jan 2001 Concrete Transit Mixers (mixing bowl, separate motor and drive mechanism) 6 ⅔ 1 Jan 2001 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete trowels: Walk behind 5 * 1 Jul 2008 Ride on 7 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Cranes: Electrical or otherwise 20 1 Jan 2001 Gantries 33 ⅓ 1 Jan 2001 | Substitute Compaction: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Computers: Generally 4 * 1 Jan 2001 Laptops 3 * 1 Jan 2001 Raised access floors in computer data rooms and server rooms 40 * 1 Jul 2014 Concrete truck mixers (incorporating barrel, chutes, frame and hydraulic pumps) 5 * 1 Jul 2014 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete trowels: Walk behind 5 * 1 Jul 2008 Ride on 7 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Cranes (gantry and overhead) 25 * 1 Jul 2014 | [37] Table B, items beginning with E | Omit Engineering Works Machinery Installed 20 1 Jan 2001 | [38] Table B, items beginning with E | Omit Engines 20 1 Jan 2001 | [39] Table B, items beginning with F | Omit Electric 20 1 Jan 2001 Wire mesh (demountable used for partitioning purposes) 20 1 Jan 2001 | Substitute Portable electric fences 20 * 1 Jul 2014 Wire mesh (demountable used for partitioning purposes, including portable electric fences) 20 * 1 Jul 2014 | [40] Table B, items beginning with F | Omit Foundation of plant and machinery which forms an integral part of the plant and machinery 50 1 Jan 2001 Furniture, freestanding: Bookcases: Timber 15 * 1 Jul 2005 Metal 20 * 1 Jul 2005 Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type): Timber/laminated 15 * 1 Jul 2005 Metal 20 * 1 Jul 2005 Chairs 10 * 1 Jul 2005 Desks 20 * 1 Jul 2005 Mobile storage units (compactus type) 25 * 1 Jul 2005 Reception (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2005 Screens 20 * 1 Jul 2005 Tables: Boardroom 20 * 1 Jul 2005 General 10 * 1 Jul 2005 Workstations (including desks and partitions) 20 * 1 Jul 2005 | Substitute Foundations for plant and machinery (integral to the operation of such plant and machinery, but not incorporated into the plant and machinery itself) 40 * 1 Jul 2014 | [41] Table B, items beginning with G | Omit Garbage Bins 6 ⅔ 1 Jan 2001 | [42] Table B, items beginning with H | Omit Hot water installations for commercial office buildings (excluding commercial boilers and piping) 15 * 1 Jul 2005 | Substitute Hand tools (manually operated) 10 * 1 Jul 2014 | [43] Table B, items beginning with I | Omit I ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Industrial trailers (relocatable) 10 1 Jan 2001 | [44] Table B, items beginning with L | Omit Laboratory Equipment 13 ⅓ 1 Jan 2001 Ladders (including stepladders, work platforms extension ladders, trestles and planks): Aluminium 4 * 1 Jan 2006 Fibreglass 4 * 1 Jan 2006 Laser Beam Construction Tools 10 1 Jan 2001 Laser Cutting Machine: Workhandler 10 1 Jan 2001 Industrial laser 5 1 Jan 2001 CNC control 5 1 Jan 2001 Water chiller 5 1 Jan 2001 Lathes: Computer controlled 10 1 Jan 2001 Engineering works (machinery installed) 20 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 Lawn Mower: Motor 6 ⅔ 1 Jan 2001 Self propelled 5 1 Jan 2001 Levels: Dumpy 7 * 1 Jul 2008 Laser beam 10 * 1 Jul 2008 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Library (professional) 10 1 Jan 2001 Lifts (elevated work platforms): Boom (including knuckle and telescopic) 15 * 1 Jan 2006 Personal 10 * 1 Jan 2006 Scissor 10 * 1 Jan 2006 Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30 * 1 Jan 2003 Lighting Control System (microprocessor based) 5 1 Jan 2001 Lighting Plant (electric) 20 1 Jan 2001 Lighting System (fluorescent) 20 1 Jan 2001 Lightning arresters 50 1 Jan 2001 Livestock (working beasts, beasts of burden in business other than Primary Production and Camels) 10 1 Jan 2001 | Substitute Laboratory assets used in quality control, sample checking etc: Automated and electronically based laboratory assets (including analysers, refractometers, spectrometry machines etc) 7 * 1 Jul 2014 Other laboratory assets (including autoclaves, centrifuges, microscopes, ovens etc) 10 * 1 Jul 2014 Ladders (including stepladders, work platforms extension ladders, trestles and planks): Aluminium 4 * 1 Jan 2006 Fibreglass 4 * 1 Jan 2006 Laser cutting machines 10 * 1 Jul 2014 Levels: Dumpy 7 * 1 Jul 2008 Laser beam 10 * 1 Jul 2008 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Libraries (professional) 10 * 1 Jul 2014 Lifts (elevated work platforms): Boom (including knuckle and telescopic) 15 * 1 Jan 2006 Personal 10 * 1 Jan 2006 Scissor 10 * 1 Jan 2006 Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30 * 1 Jan 2003 Lighting control systems (microprocessor based) 5 * 1 Jul 2014 Livestock being working beasts and beasts of burden (including camels and horses) used in a business other than primary production 15 * 1 Jul 2014 | [45] Table B, items beginning with M | Before Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) 5 * 1 Jul 2005 | Insert Machine tools (grinding machines, lathes, milling machines etc): CNC and NC based machines 10 * 1 Jul 2014 Conventional or manual machines 20 * 1 Jul 2014 | [46] Table B, items beginning with M | Omit Modular switching system 10 1 Jan 2001 | [47] Table B, items beginning with O | Before Office Machines and Equipment: | Insert Office furniture, freestanding: Bookcases: Timber 15 * 1 Jul 2005 Metal 20 * 1 Jul 2005 Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type): Timber/laminated 15 * 1 Jul 2005 Metal 20 * 1 Jul 2005 Chairs 10 * 1 Jul 2005 Desks 20 * 1 Jul 2005 Mobile storage units (compactus type) 25 * 1 Jul 2005 Reception assets (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2005 Screens 20 * 1 Jul 2005 Tables: Boardroom 20 * 1 Jul 2005 General 10 * 1 Jul 2005 Workstations (including desks and partitions) 20 * 1 Jul 2005 | [48] Table B, items beginning with N | Omit N | [49] Table B, items beginning with O | Omit Shredders 15 * 1 Jul 2005 Trolleys 15 * 1 Jul 2005 Whiteboards 10 * 1 Jul 2005 Ovens: Microwave 6 ⅔ 1 Jan 2001 Oxygen Acetylene Plant 20 1 Jan 2001 | Substitute Projectors (including lenses) 5 * 1 Jul 2014 Shredders 15 * 1 Jul 2005 Trolleys 15 * 1 Jul 2005 Whiteboards 10 * 1 Jul 2005 | [50] Table B, items beginning with P | Omit Paint-tinting and colour blending machines 5 1 Jan 2001 Partitions (demountable) 20 * 1 Jul 2005 Plants: Live (indoor) 5 1 Jan 2001 Simulated 13 ⅓ 1 Jan 2001 Pneumatic air tube systems 10 * 1 Jul 2013 Point of sale assets: Cash registers, standalone type 10 * 1 Jul 2005 Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10 * 1 Jul 2005 Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals) 6 * 1 Jul 2005 Weighing machines and scales (including weigh labelling machines) 10 * 1 Jul 2005 Poles: Steel (set in concrete) 40 1 Jan 2001 Wooden: Set in concrete 20 1 Jan 2001 Not set in concrete 10 1 Jan 2001 Portable Toilet 10 1 Jan 2001 Powder Coating Machine 6 ⅔ 1 Jan 2001 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Uninterruptible power supply (UPS) systems: Generally 15 * 1 Jul 2013 Line interactive types as used in commercial office buildings 5 * 1 Jul 2013 On line double conversion types as used in commercial office buildings 10 * 1 Jul 2013 Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Storage batteries 15 * 1 Jul 2013 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Power Transformers 45 * 1 Jan 2002 Projectors 10 1 Jan 2001 Public address and paging system assets (including amplifiers, audio speakers and microphones) 12 * 1 Jul 2005 Pumps 20 1 Jan 2001 | labelling machines) | Substitute Partitions (demountable) 20 * 1 Jul 2005 Platform scales 15 * 1 Jul 2014 Plumbing fixtures and fittings (including wall and floor tiles) provided mainly for employees and/or children of employees of an entity carrying on a business for the purpose of producing assessable income 20 1 Jan 2001 Pneumatic air tube systems 10 * 1 Jul 2013 Point of sale assets: Cash registers, standalone type 10 * 1 Jul 2005 Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10 * 1 Jul 2005 Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals) 6 * 1 Jul 2005 Weighing machines and scales (including weigh labelling machines) 10 * 1 Jul 2005 Portable structures (sheds, site office trailers, portable toilets and washrooms etc) used for a temporary period in offsite locations (eg construction sites) 15 * 1 Jul 2014 Powder coating machines and systems (automatic and manual) 10 * 1 Jul 2014 Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Uninterruptible power supply (UPS) systems 15 * 1 Jul 2013 Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Private electricity line assets (where used for a specified purpose [F1] ): Distribution lines: Combination of overhead and underground 47 ½ * 1 Jul 2014 Overhead (incorporating poles - concrete, wood, steel or stobie - and electrical equipment the responsibility of the private landholder such as conductors; cross arms etc) 45 * 1 Jul 2014 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jul 2014 Service cables, overhead 40 * 1 Jul 2014 Service cables, underground 50 * 1 Jul 2014 Storage batteries 15 * 1 Jul 2013 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Power transformers 45 * 1 Jan 2002 Public address and paging system assets (including amplifiers, audio speakers and microphones) 12 * 1 Jul 2005 | labelling machines) | [51] Table B, items beginning with R | Omit Radio Sets: Two-way radios and transceivers 6 ⅔ 1 Jan 2001 Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 * 1 Jul 2005 Ice making machines 8 * 1 Jul 2005 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2005 Regeneration (acid) Unit 10 1 Jan 2001 Robots (industrial) 10 1 Jan 2001 | Substitute Refrigeration assets: Compressors, condensers, evaporators etc 15 * 1 Jul 2014 Insulation panels used in cool or freezer rooms 40 * 1 Jul 2014 Robots (industrial) 10 * 1 Jul 2014 | [52] Table B, items beginning with S | Omit Saddlery and Harness 10 1 Jan 2001 Sale Yards (stock and station agents) 20 1 Jan 2001 Sand/Coating System 10 1 Jan 2001 Sauna and Spa (prefabricated type) 13 ⅓ 1 Jan 2001 Saws, bench and mitre, portable 7 * 1 Jul 2008 Scaffolding: Aluminium 5 * 1 Jan 2006 Fibreglass 5 * 1 Jan 2006 Steel 15 * 1 Jan 2006 Scales (platform) 20 1 Jan 2001 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 Bullet resistant screens (not forming part of the building) 20 1 Jan 2001 Camera scanning (of type used in large retail establishments) 6 ⅔ 1 Jan 2001 Closed circuit television systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexers) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including glass, passive infra-red and vibration) 5 * 1 Jul 2004 Global system for mobiles (GSM) unit 5 * 1 Jul 2004 Noise maker (including alarms and bells) 5 * 1 Jul 2004 Sewing Machines 10 1 Jan 2001 Sheds: Portable (nomadic type industry) 10 1 Jan 2001 Humidification 20 1 Jan 2001 Signage for business identification (including lighting for signs) 10 * 1 Jul 2005 Silos: Bulk handling: Ancillary mechanical equipment 13 ⅓ 1 Jan 2001 Concrete construction 50 * 1 Jan 2004 Galvanised construction 30 * 1 Jan 2004 Steel construction 40 * 1 Jan 2004 Solar photovoltaic electricity generation system assets 20 * 1 Jul 2011 Sonar Supersonic Equipment (similar to seismic equipment) 13 ⅓ 1 Jan 2001 Spa (fibreglass) 20 1 Jan 2001 Spectrometer (computerised x-ray system for mineral analysis) 10 1 Jan 2001 Spray Booth 6 ⅔ 1 Jan 2001 Standards: Iron or steel (including brackets, crossarms, etc) 40 1 Jan 2001 Concrete, brick or stone 100 1 Jan 2001 Strongrooms (demountable) and strongroom doors 100 1 Jan 2001 Suitcases 10 * 1 Jul 2013 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Swimming pools (used as plant in a business): Above-ground 10 * 1 Jul 2005 Concrete 50 * 1 Jul 2005 Fibreglass 20 * 1 Jul 2005 Switchboards 20 1 Jan 2001 Synthetic Lawn Surface 10 1 Jan 2001 | Substitute Saws, bench and mitre, portable 7 * 1 Jul 2008 Scaffolding: Aluminium 5 * 1 Jan 2006 Fibreglass 5 * 1 Jan 2006 Steel 15 * 1 Jan 2006 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 Ballistic and blast resistant screens and barriers (including fixed and rising types) not forming part of the building 20 * 1 Jul 2014 Closed circuit television systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexers) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including glass, passive infra-red and vibration) 5 * 1 Jul 2004 Global system for mobiles (GSM) unit 5 * 1 Jul 2004 Noise maker (including alarms and bells) 5 * 1 Jul 2004 Sewing machines 10 * 1 Jan 2014 Signage for business identification (including lighting for signs) 10 * 1 Jul 2005 Silos: Bulk handling: Ancillary mechanical assets (including augers, bucket elevators, conveyors etc) 15 * 1 Jul 2014 Concrete construction 50 * 1 Jan 2004 Galvanised construction 30 * 1 Jan 2004 Steel construction 40 * 1 Jan 2004 Solar photovoltaic electricity generation system assets 20 * 1 Jul 2011 Spas used as plant in a business (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2014 Spray booths 15 * 1 Jul 2014 Stacks (chimney stacks, exhaust stacks, flues etc): Concrete stacks (including concrete reinforced stacks) 30 * 1 Jul 2014 Flare stacks 25 * 1 Jul 2014 Reinforced plastic stacks 25 * 1 Jul 2014 Steel stacks (steel flues) 20 * 1 Jul 2014 Suitcases 10 * 1 Jul 2013 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Swimming pools (used as plant in a business): Above-ground 10 * 1 Jul 2005 Concrete 50 * 1 Jul 2005 Fibreglass 20 * 1 Jul 2005 Switchboards 20 * 1 Jul 2014 Synthetic lawn surface 5 * 1 Jul 2014 | [53] Table B, items beginning with T | Omit Tank Stands: Brick, stone or concrete 50 1 Jan 2001 Wood and/or iron 33 ⅓ 1 Jan 2001 Tarpaulins (canvas or plastic) 6 ⅔ 1 Jan 2001 Telephone Installations: Answering machines 6 ⅔ 1 Jan 2001 Car phone 6 ⅔ 1 Jan 2001 Cellular mobile 6 ⅔ 1 Jan 2001 Complete telephone system (comprising switchboards, instruments, cables etc) 20 1 Jan 2001 PABX computerised assets 10 * 1 Jan 2005 Public telephones 10 1 Jan 2001 Reservation system (data print) 20 1 Jan 2001 Telephone hand sets 10 * 1 Jul 2005 Television Receivers: Generally 10 1 Jan 2001 Used for hire 6 ⅔ 1 Jan 2001 Tools (loose) 5 1 Jan 2001 Total stations (used in mapping and surveying etc) 5 * 1 Jul 2013 Tractors 12 * 1 Jul 2007 Turnstiles 20 1 Jan 2001 | Substitute Tarpaulins 5 * 1 Jul 2014 Telephone Installations: Complete telephone system (comprising switchboards, instruments, cables etc) 20 1 Jan 2001 Mobile phones 3 * 1 Jul 2014 PABX computerised assets 10 * 1 Jan 2005 Telephone hand sets 10 * 1 Jul 2005 Television sets 10 * 1 Jul 2014 Total stations (used in mapping and surveying etc) 5 * 1 Jul 2013 Tractors 12 * 1 Jul 2007 Two-way radios: Base stations 6 * 1 Jul 2014 Mobile units 6 * 1 Jul 2014 Portable units 3 * 1 Jul 2014 Repeaters 7 * 1 Jul 2014 | [54] Table B, items beginning with V | Omit Vacuum Cleaners (electric) 10 1 Jan 2001 | [55] Table B, items beginning with W | Omit Water assets: Bores 30 * 1 Jul 2008 Dams (including earth or rock fill and turkey nests) 40 * 1 Jul 2008 Dam liners and covers 20 * 1 Jul 2008 Effluent channels 40 * 1 Jul 2008 Effluent recycle tanks 12 * 1 Jul 2008 Effluent sedimentation ponds 40 * 1 Jul 2008 Irrigation assets: Drip, micro spray or mini sprinkler systems: Above ground polyethylene pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives 15 * 1 Jul 2008 Irrigation earth channels 40 * 1 Jul 2008 Irrigators (including centre pivot, lateral and travelling gun): Fresh water 20 * 1 Jul 2008 Effluent 10 * 1 Jul 2008 Pumps: Bore pumps, effluent and manure pumps 7 * 1 Jul 2008 Other 12 * 1 Jul 2008 Water mains: Aluminium 20 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene 15 * 1 Jul 2008 PVC 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene 15 * 1 Jul 2008 Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene 10 * 1 Jul 2008 Windmills 30 * 1 Jul 2008 Weighbridges 25 1 Jan 2001 Weighing Machines 10 1 Jan 2001 Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Welding Plant: Automatic (used at sea on construction of a submarine pipeline) 10 1 Jan 2001 Wells 40 1 Jan 2001 Window blinds used in commercial buildings 20 * 1 Jul 2005 | Substitute Weighbridges 20 * 1 Jul 2014 Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Oxygen welders and cutters 10 * 1 Jul 2014 | [F1] A specified purpose is a taxable purpose, the purpose of producing exempt income or non-assessable non-exempt income, or the purpose of conducting R&D activities (assuming that this is reasonably likely)", "Related_Explanatory_Statements": "Effective Life 2014/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20141/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2013/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2013 (No 1) ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2013", "Date_of_Issue": "22 May 2013", "Signatory": "Lyndall Crompton Assistant Commissioner, Large Business and International.", "Registration_Number": "F2013L00930", "Registration_Date": "7 June 2013", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2013 (No 1) . | This Determination commences on 1 July 2013. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Heading to Table A | Omit Table A as at 1 July 2012 | Substitute Table A as at 1 July 2013 | [2] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290) | Omit Tractors 12 * 1 Jul 2007 | Substitute Tractors 12 *# 1 Jul 2007 | [3] Table A, Industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category (01110 to 01990) | Omit Curing barns (tobacco, timber, peanut, corn or grain) 13 ⅓ 1 Jan 2001 | [4] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Beef cattle feedlot (01430) | Omit Beef cattle feedlot (01430) | Substitute Beef cattle feedlots (01430) | [5] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Nursery and floriculture production (01110 to 01150) | Omit Tree spades 15 * 1 Jul 2006 | Substitute Tree spades 15 *# 1 Jul 2006 | [6] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Nursery and floriculture production (01110 to 01150) | Omit Turf harvesters (including pedestrian and tractor mounted harvesters) 10 * 1 Jul 2006 | Substitute Turf harvesters (including pedestrian and tractor mounted harvesters) 10 *# 1 Jul 2006 | [7] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Vegetable and cane growing (01230 and 01510) | Omit Harvesters (including cane, carrot, onion, potato and tomato) 10 * 1 Jul 2007 Harvesting aids (incorporating trailer and conveyor belts) 15 * 1 Jul 2007 Onion lifters 10 * 1 Jul 2007 Trailers 15 * 1 Jul 2007 Windrowers (including potato diggers, onion and potato windrowers) 10 * 1 Jul 2007 | Substitute Harvesters (including cane, carrot, onion, potato and tomato) 10 *# 1 Jul 2007 Harvesting aids (incorporating trailer and conveyor belts) 15 * 1 Jul 2007 Onion lifters 10 *# 1 Jul 2007 Trailers 15 * 1 Jul 2007 Windrowers (including potato diggers, onion and potato windrowers) 10 *# 1 Jul 2007 | [8] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Fruit growing (01310 to 01360 and 01390) | Omit Mechanical pruning assets (including cutter bars and cane strippers, excluding vine leaf removers) 10 * 1 Jul 2008 | Substitute Mechanical pruning assets (including cutter bars and cane strippers, but excluding vine leaf removers) 10 * 1 Jul 2008 | [9] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Coffee, olive and tree nut growing (01370, 01390 and 01590) | Omit Coffee 10 * 1 Jul 2007 Olive 10 * 1 Jul 2007 Nuts: Generally 10 * 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (eg almonds) 12 * 1 Jul 2007 Sweepers 12 * 1 Jul 2007 Tree shakers 10 * 1 Jul 2007 | Substitute Coffee 10 *# 1 Jul 2007 Olive 10 *# 1 Jul 2007 Nuts: Generally 10 *# 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (eg almonds) 12 *# 1 Jul 2007 Sweepers 12 *# 1 Jul 2007 Tree shakers 10 *# 1 Jul 2007 | [10] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Poultry farming for breeding, eggs and meat (01710 to 01720) | Omit Egg grading and packing assets: * 1 Jan 2007 Egg grader and packing systems (including box erectors, box sealers, candling machines; conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) 10 * 1 Jan 2007 | Substitute Egg grading and packing assets: Egg grader and packing systems (including box erectors, box sealers, candling machines, conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) 10 * 1 Jan 2007 | [11] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Pig farming (01920) | Omit Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters, and doors) 20 * 1 Jul 2008 Curtains: Sidewalls 10 * 1 Jul 2008 Floors (suspended type): Concrete 10 * 1 Jul 2008 Plastic 10 * 1 Jul 2008 Steel 5 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10 * 1 Jul 2008 Effluent separators/Effluent fan extractors 10 * 1 Jul 2008 Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10 * 1 Jul 2008 Fans: Exhaust (tunnel, minivent) 10 * 1 Jul 2008 Stirrer 10 * 1 Jul 2008 | Substitute Animal housing assets: Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters and doors) 20 * 1 Jul 2008 Curtains - sidewalls 10 * 1 Jul 2008 Floors (suspended type): Concrete 10 * 1 Jul 2008 Plastic 10 * 1 Jul 2008 Steel 5 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10 * 1 Jul 2008 Effluent separators/effluent fan extractors 10 * 1 Jul 2008 Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10 * 1 Jul 2008 Fans: Exhaust (tunnel, minivent) 10 * 1 Jul 2008 Stirrer 10 * 1 Jul 2008 | [12] Table A, industry category MINING (06000 to 10900) | Omit Pumps: * 1 Jul 2003 | Substitute Pumps: | [13] Table A, industry category MINING (06000 to 10900) | Omit Grizzly bars and scalpers; 25 * 1 Jul 2003 | Substitute Grizzly bars and scalpers 25 * 1 Jul 2003 | [14] Table A, industry category MINING (06000 to 10900) | Omit Port assets - see Table A Water transport and Water transport services (48100 to 48200) and (52110 to 52190) * 1 Jul 2002 Railway infrastructure assets and rolling-stock - see Table A Rail transport (47100) * 1 Jan 2002 | Substitute Port assets - see Table A Water transport and support services (48100 to 48200) and (52110 to 52190) Railway infrastructure assets and rolling-stock - see Table A Rail freight and passenger transport services (47100 to 47200) | [15] Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000) | Omit Electricity generation assets - see Table A Electricity supply (26110 to 26400) * 1 Jul 2002 | Substitute Electricity generation assets - see Table A Electricity supply (26110 to 26400) | [16] Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000) | Omit Electricity generation assets - see Table A Electricity supply (36100) * 1 Jul 2002 | Substitute Electricity generation assets - see Table A Electricity supply (26110 to 26400) | [17] Table A, industry category MINING (06000 to 10900), sub-category Oil and gas extraction (07000) | Omit Port Assets - see Table A Water transport and Water transport services (48100 to 48200) and (52110 to 52190) * 1 Jul 2002 | Substitute Port assets - see Table A Water transport and support services (48100 to 48200) and (52110 to 52190) | [18] Table A, industry category MINING (06000 to 10900), sub-category Construction material mining (09110 to 09190) | Omit Heavy mobile quarry assets not specifically listed - see Table A Mining (06000 to 10900) * 1 Jul 2003 | Substitute Heavy mobile quarry assets not specifically listed - see Table A Mining (06000 to 10900) | [19] Table A, industry category MINING (06000 to 10900), sub-category Mineral exploration services (10122) | Omit Portable ground geophysical assets (including electromagnetics, ground magnetics ground penetrating radars and radiometrics) 5 * 1 Jan 2007 | Substitute Portable ground geophysical assets (including electromagnetics, ground magnetics, ground penetrating radars and radiometrics) 5 * 1 Jan 2007 | [20] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Meat and meat product manufacturing (11110 to 11130) | Omit Meat and meat product manufacturing (11110 to 11130) | Substitute Meat processing (11110) | [21] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Meat and meat product manufacturing (11110 to 11130) | Omit Bacon manufacture: Bacon bins (demountable pig confinement units): Galvanised iron components of structure 33 ⅓ 1 Jan 2001 Plant installed in structure 20 1 Jan 2001 Curing plant: Fixtures (including overhead tracking) 20 1 Jan 2001 Other 13 ⅓ 1 Jan 2001 Factory building (40 percent of the total cost of the building is regarded as an integral part of plant and machinery): Brick, stone or concrete structure 100 1 Jan 2001 Wooden structure 20 1 Jan 2001 Butchers' plant 20 1 Jan 2001 Meat works plant: Building (66 2/3 per cent of the total cost of the building (including slaughter houses, chillers, freezing rooms, cooling rooms, blast tunnels, boning and packing rooms) is regarded as an integral part of plant and machinery): Brick, stone and concrete structures 100 1 Jan 2001 Wooden structures 20 1 Jan 2001 Stock-yards, pens and lairages (both timber and steel, but excluding concrete stockyard floors) 20 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Poultry processing plant: Conveyor systems and troughing 20 1 Jan 2001 Refrigeration plant and boiler 10 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 | Substitute Boning room assets: Boneless meat packing stations 20 * 1 Jul 2013 Boning and slicing stations 20 * 1 Jul 2013 Boning hoists 5 * 1 Jul 2013 Chine bone removal machines 10 * 1 Jul 2013 De-sinewed mince meat machines 10 * 1 Jul 2013 Dicing and mincing machines 10 * 1 Jul 2013 Dump and product bins 15 * 1 Jul 2013 Frenching machines 8 * 1 Jul 2013 Knuckle and aitch bone pullers 5 * 1 Jul 2013 Loin/saddle deboning machines 10 * 1 Jul 2013 Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Pneumatic knives (including meat trimmers/round knives and de-fatting knives) 2 * 1 Jul 2013 Pork brine and marinade mixers 10 * 1 Jul 2013 Pork de-rinders 10 * 1 Jul 2013 Pork marinade injectors 10 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Sausage filling machines 10 * 1 Jul 2013 Saws: Band saws 10 * 1 Jul 2013 Bone saws 5 * 1 Jul 2013 Breaking saws: Circular electric 3 * 1 Jul 2013 Circular hydraulic 2 * 1 Jul 2013 Reciprocating electric 5 * 1 Jul 2013 Reciprocating pneumatic 3 * 1 Jul 2013 Skinning or denuding machines 10 * 1 Jul 2013 Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Weight graders 5 * 1 Jul 2013 X-ray and chemical lean analysis machines 10 * 1 Jul 2013 Cold storage assets: Air curtains 5 * 1 Jul 2013 Ammonia condensers 10 * 1 Jul 2013 Blast freezer tunnels 20 * 1 Jul 2013 Blast freezers 20 * 1 Jul 2013 Carbon dioxide snow making machines 10 * 1 Jul 2013 Carton conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Chiller tunnels 20 * 1 Jul 2013 Chillers (incorporating pneumatic gates) 15 * 1 Jul 2013 De-humidifiers: Desiccant 10 * 1 Jul 2013 Refrigerant 15 * 1 Jul 2013 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 5 * 1 Jul 2013 Evaporators 15 * 1 Jul 2013 Freezers 20 * 1 Jul 2013 Load out bays (incorporating air tight truck pads and hydraulic platforms) 15 * 1 Jul 2013 Overhead carcass conveyors (incorporating housings, handles, chains and motors) 20 * 1 Jul 2013 Plate freezers 20 * 1 Jul 2013 Pressure vessels 20 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Storage racking and stillages 10 * 1 Jul 2013 Transfer roller conveyors 10 * 1 Jul 2013 Livestock handling assets: Cattle soaker pens 15 * 1 Jul 2013 Cattle wash/soaker control systems 10 * 1 Jul 2013 Cattle washes 15 * 1 Jul 2013 Cattle yards (incorporating concrete base and galvanised steel posts and rails) 20 * 1 Jul 2013 Feed auger systems 10 * 1 Jul 2013 Hydraulic forcing pen gates 10 * 1 Jul 2013 Lead-up races 20 * 1 Jul 2013 Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) 15 * 1 Jul 2013 Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails) 20 * 1 Jul 2013 Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails) 10 * 1 Jul 2013 Water troughs 12 * 1 Jul 2013 Packaging assets: Automatic carton erecting and lidding machines 10 * 1 Jul 2013 Bagging machines 5 * 1 Jul 2013 Bar code label printers 3 * 1 Jul 2013 Bar code readers 4 * 1 Jul 2013 Carton weigh label stations 7 * 1 Jul 2013 Flow wrappers 10 * 1 Jul 2013 Labelling machines 5 * 1 Jul 2013 Meat compactors 10 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Netting machines 5 * 1 Jul 2013 Palletisers and de-palletisers 10 * 1 Jul 2013 Shrink wrappers 10 * 1 Jul 2013 Strapping machines 5 * 1 Jul 2013 Transfer belt conveyors (incorporating belt, drive motors and supporting structure) 10 * 1 Jul 2013 Vacuum packaging systems (incorporating vacuum pumps and booster pumps): Rotary systems 12 * 1 Jul 2013 Tunnel systems 12 * 1 Jul 2013 Weighing scales 4 * 1 Jul 2013 | [22] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Meat and meat product manufacturing (11110 to 11130) | After Waste heat evaporator 15 * 1 Jan 2001 | Insert Slaughter floor assets: Beef hide pullers (fixed and traversing) 15 * 1 Jul 2013 Bung ring expanders: Pneumatic 3 * 1 Jul 2013 Manual hand held 5 * 1 Jul 2013 Cattle restrainers incorporating centre track belly conveyors 12 * 1 Jul 2013 Carcass cleaning systems: Cutting line sanitising systems (incorporating vacuum pumps and collection tanks) 8 * 1 Jul 2013 Decontamination chambers 20 * 1 Jul 2013 Dehorners 5 * 1 Jul 2013 Electrical immobilisers 12 * 1 Jul 2013 Electrical stimulators 12 * 1 Jul 2013 Evisceration tables incorporating organ pans 15 * 1 Jul 2013 Head cutters and droppers: Automatic 10 * 1 Jul 2013 Hand held hydraulic 5 * 1 Jul 2013 Hock cutters 5 * 1 Jul 2013 Knife blade sharpening machines 5 * 1 Jul 2013 Knocking boxes incorporating head restrainers 12 * 1 Jul 2013 Landing tables and bleed slat conveyors 15 * 1 Jul 2013 NLIS readers: Hand held wands 2 * 1 Jul 2013 Fixed gate readers 10 * 1 Jul 2013 Swinging gate readers 5 * 1 Jul 2013 Offal processing assets: Chilled water systems 10 * 1 Jul 2013 Fat vacuum transfer systems 10 * 1 Jul 2013 Head splitters 7 * 1 Jul 2013 Intestine processing machines 10 * 1 Jul 2013 Jaw breakers 5 * 1 Jul 2013 Offal bins 15 * 1 Jul 2013 Offal chutes 15 * 1 Jul 2013 Offal cutting tables 15 * 1 Jul 2013 Offal packing stations 15 * 1 Jul 2013 Offal transfer conveyors (incorporating belts, drives, motors and supporting structure) 10 * 1 Jul 2013 Offal tumblers 10 * 1 Jul 2013 Offal washers 10 * 1 Jul 2013 Tongue cleaners 10 * 1 Jul 2013 Tripe cookers/centrifuges 10 * 1 Jul 2013 Overhead bleed, dressing and trim conveyors (incorporating housings, handles, chains and motors) including elevators and lowerators 20 * 1 Jul 2013 Pneumatic knives: De-hiding knives 2 * 1 Jul 2013 Meat trimmers/round knives and de-fatting knives 2 * 1 Jul 2013 Preparation and trimming stations 15 * 1 Jul 2013 Rise and fall platforms 15 * 1 Jul 2013 Saws: Brisket saws 5 * 1 Jul 2013 Splitting saws 5 * 1 Jul 2013 Scribing saws 3 * 1 Jul 2013 Sheep brisket scissors 5 * 1 Jul 2013 Sheep restrainers incorporating belts, pulleys, drives and motors 10 * 1 Jul 2013 Sheep skin pullers 10 * 1 Jul 2013 Specialised pork slaughter floor assets: Carbon dioxide stunning chambers incorporating carousels 10 * 1 Jul 2013 Carcass grading probes 4 * 1 Jul 2013 De-hairing machines 10 * 1 Jul 2013 Gambrel tables 15 * 1 Jul 2013 Polishers 10 * 1 Jul 2013 Scalding tanks 15 * 1 Jul 2013 Singers 10 * 1 Jul 2013 Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) 8 * 1 Jul 2013 Stunners: Electric stunners 5 * 1 Jul 2013 Manual bolt stunners with cartridges 5 * 1 Jul 2013 Pneumatic bolt stunners 7 * 1 Jul 2013 Waste belt conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Waste screw conveyors (incorporating drives, motors and supporting structure) 10 * 1 Jul 2013 Support assets: Air and spring balancers and counter weights 5 * 1 Jul 2013 Compressed air assets: Air compressors 10 * 1 Jul 2013 Air dryers 10 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Control systems assets: Flow meters 10 * 1 Jul 2013 Instruments and sensors 10 * 1 Jul 2013 Turbidity meters 7 * 1 Jul 2013 Variable speed drives 10 * 1 Jul 2013 Fire protection systems 15 * 1 Jul 2013 Hand air driers 3 * 1 Jul 2013 Hand wash basins 15 * 1 Jul 2013 Hide preparation assets: Bale presses 10 * 1 Jul 2013 Sheep skin and hide mixers, salt tumblers and agitators 6 * 1 Jul 2013 Hydraulic power packs 10 * 1 Jul 2013 Laboratory assets 10 * 1 Jul 2013 Sterilisers 15 * 1 Jul 2013 Truck and livestock crate washes 20 * 1 Jul 2013 Waste water assets: Aerators and agitators 10 * 1 Jul 2013 Aerobic ponds 30 * 1 Jul 2013 Anaerobic ponds 30 * 1 Jul 2013 Belt filter presses 15 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Dissolved air flotation systems 15 * 1 Jul 2013 Effluent distribution pipes 15 * 1 Jul 2013 Effluent drum filters 10 * 1 Jul 2013 Effluent irrigators (including centre pivot, lateral and travelling gun) 10 * 1 Jul 2013 Effluent pumps 7 * 1 Jul 2013 Effluent screens 10 * 1 Jul 2013 Effluent storage tanks 15 * 1 Jul 2013 Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27100) Pond covers 10 * 1 Jul 2013 Pond liners 10 * 1 Jul 2013 Sequential batch reactors 10 * 1 Jul 2013 Settling ponds 30 * 1 Jul 2013 Solids dewatering presses 10 * 1 Jul 2013 Water assets: Boilers 20 * 1 Jul 2013 Bore pumps 7 * 1 Jul 2013 Bores 30 * 1 Jul 2013 Chlorine dosing systems 10 * 1 Jul 2013 Clarifiers 20 * 1 Jul 2013 High stage pump sets 7 * 1 Jul 2013 Hot water systems 10 * 1 Jul 2013 Heat exchangers 10 * 1 Jul 2013 Raw water filters 15 * 1 Jul 2013 Raw water in-feed pump sets 10 * 1 Jul 2013 Reverse osmosis systems incorporating pumps, pipe work, membranes and controls 10 * 1 Jul 2013 Water distribution pipes 20 * 1 Jul 2013 Water softeners 10 * 1 Jul 2013 Water storage tanks 20 * 1 Jul 2013 Water tank liners 15 * 1 Jul 2013 | [23] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Meat and meat product manufacturing (11110 to 11130) | Insert Poultry processing (11120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Conveyor systems and troughing 20 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Refrigeration plant and boiler 10 1 Jan 2001 Cured meat and smallgoods manufacturing (11130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bacon manufacture: Bacon bins (demountable pig confinement units): Galvanised iron components of structure 33 ⅓ 1 Jan 2001 Plant installed in structure 20 1 Jan 2001 Curing plant: Fixtures (including overhead tracking) 20 1 Jan 2001 Other 13 ⅓ 1 Jan 2001 Factory building (40 per cent of the total cost of the building is regarded as an integral part of plant and machinery): Brick, stone or concrete structure 100 1 Jan 2001 Wooden structure 20 1 Jan 2001 | [24] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330) | Omit Buildings | Substitute Buildings: | [25] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Dairy product manufacturing (11310 to 11330) | Omit Churns (includes continuours buttermaker, butter reworker and ice cream freezer) 15 * 1 Jan 2001 | Substitute Churns (includes continuous buttermakers, butter reworkers and ice cream freezers) 15 * 1 Jan 2001 | [26] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Oil and fat manufacturing (11500) | Omit Preparatory and extraction assets | Substitute Preparatory and extraction assets: | [27] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Oil and fat manufacturing (11500) | Omit Olive oil processing assets 15 1 Jul 2008 | Substitute Olive oil processing assets 15 * 1 Jul 2008 | [28] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Grain mill product manufacturing (11610) | Omit Steeping vessels: * 1 Jul 2008 | Substitute Steeping vessels: | [29] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Cereal and pasta product manufacturing (11620) | Omit Scales (electronic and load cells) 10 * 1 Jul 2008 | Substitute Scales (electronic scales and load cells) 10 * 1 Jul 2008 | [30] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Cereal and pasta product manufacturing (11620) | Omit Used for flour (semolina) 25 * 1 Jul 2008 Steel 30 * 1 Jul 2008 | Substitute Steel 30 * 1 Jul 2008 Used for flour (semolina) 25 * 1 Jul 2008 | [31] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Sugar manufacturing (11810) | Omit Rail assets (excluding cane bin assets) - see Table A Rail transport (47100 to 47200) | Substitute Rail assets (excluding cane bin assets) - see Table A Rail freight and passenger transport services (47100 to 47200) | [32] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Prepared animal and bird feed manufacturing (11920) | Omit Batching, grinding and mixing assets: Bins (including mash, outloading, surge, supply and raw material bins) 30 * 1 Jul 2012 Control systems (including batching systems) 10 * 1 Jul 2012 Dressers 10 * 1 Jul 2012 Drum magnets 10 * 1 Jul 2012 Evaporative coolers 10 * 1 Jul 2012 Grinders 10 * 1 Jul 2012 Hammer and roller mills 15 * 1 Jul 2012 Heating chambers (including coils and heat exchangers) 12 * 1 Jul 2012 Hoppers (including expansion, grinder, weigh and surge hoppers) 25 * 1 Jul 2012 Liquid tanks (including molasses and tallow) 20 * 1 Jul 2012 Load cells 10 * 1 Jul 2012 Mixers (including paddle, premix and ribbon screw) 20 * 1 Jul 2012 Pumps (including heat, molasses and water pumps) 7 * 1 Jul 2012 Rotary valves 15 * 1 Jul 2012 Shears 15 * 1 Jul 2012 Turn heads 20 * 1 Jul 2012 Drying, coating, cooling and addition assets: Coating assets (including oil, tumble and vacuum coaters) 12 * 1 Jul 2012 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2012 Cooling fans and cyclones 10 * 1 Jul 2012 Dryers 15 * 1 Jul 2012 Injection system (including tallow) 15 * 1 Jul 2012 Meters (including counterflow meters) 10 * 1 Jul 2012 Post pellet addition system (incorporating mixers) 10 * 1 Jul 2012 Screening and sieving assets 10 * 1 Jul 2012 Vacuum pump and piping 15 * 1 Jul 2012 Liquid feed assets: Augers, conveyors and elevators 7 1 Jul 2012 Bladders for molasses ponds 10 * 1 Jul 2012 Bulk bag hangers 10 * 1 Jul 2012 Covers for molasses ponds 10 * 1 Jul 2012 Hoppers 10 * 1 Jul 2012 Liners for tanks 5 * 1 Jul 2012 Micro scales 7 * 1 Jul 2012 Mixers 10 * 1 Jul 2012 Mixing tanks for clay and other products 15 * 1 Jul 2012 Pumps: Acid and urea pumps 3 * 1 Jul 2012 Heat, molasses and water pumps 10 * 1 Jul 2012 Silos (including PVC and steel construction) 15 * 1 Jul 2012 Storage tanks (including PVC and steel construction) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2012 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines) 10 * 1 Jul 2012 Multihead and singlehead weighers 10 * 1 Jul 2012 Palletisers and depalletisers 15 * 1 Jul 2012 Robotic pick and place, lid, tray and sealing assets 10 * 1 Jul 2012 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2012 Pre-conditioning and extrusion assets: Boilers 20 * 1 Jul 2012 Conditioners 10 * 1 Jul 2012 Crumble rollers 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Pellet presses (including air flow and die feeder presses) 15 * 1 Jul 2012 Pellet testers 10 * 1 Jul 2012 Raw material receiving, storage and handling assets: Augers 10 * 1 Jul 2012 Bulkheads 20 * 1 Jul 2012 Chutes, deadboxes and diverters 10 * 1 Jul 2012 Conveyors (including belt, drag, grain and screw conveyors) 15 * 1 Jul 2012 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2012 Grain cleaning and shifting assets (including grain blowers and grain shifters) 15 * 1 Jul 2012 Grain transfer drag chains 15 * 1 Jul 2012 Portable conveying assets (including augers and belt conveyors) 5 * 1 Jul 2012 Receival pits 30 * 1 Jul 2012 Rotary and slide gates 10 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Storage bins 20 * 1 Jul 2012 Support assets: Air compressors 10 * 1 Jul 2012 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2012 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2012 Feed delivery bins 15 * 1 Jul 2012 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2012 Grain vacuum and silo sampling probes 5 * 1 Jul 2012 Laboratory assets (including grain testing assets) 10 * 1 Jul 2012 Near infrared transmission systems and analysers 7 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 | Insert Pet food manufacturing assets: Dry process assets: Batching systems 15 * 1 Jul 2013 Blowing systems 15 * 1 Jul 2013 Coating assets (including oil, tumble and vacuum coaters) 10 * 1 Jul 2013 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2013 Cooling systems (including fans and cyclones) 10 * 1 Jul 2013 Dehumidifying systems (including silo munters) 10 * 1 Jul 2013 Dosing systems (including liquid) 10 * 1 Jul 2013 Dryers 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Hammer mills 15 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Ovens (including horizontal, tunnel and vertical) 15 * 1 Jul 2013 Pre-conditioners 10 * 1 Jul 2013 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2013 Can and tray labelling assets 10 * 1 Jul 2013 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2013 Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10 * 1 Jul 2013 Multihead and singlehead weighers 10 * 1 Jul 2013 Palletisers and depalletisers 15 * 1 Jul 2013 Robotic lid, tray and sealing assets 10 * 1 Jul 2013 Robotic pick and place assets 10 * 1 Jul 2013 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2013 Raw material receiving, storage and handling assets: Chutes 15 * 1 Jul 2013 Conveyors (including belt, chain, drag, screw and walking beam conveyors) 15 * 1 Jul 2013 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2013 Hoppers (including batch and weigh hoppers) 15 * 1 Jul 2013 Receival assets 15 * 1 Jul 2013 Screw and weigh belt feeders 10 * 1 Jul 2013 Silos 20 * 1 Jul 2013 Storage bins 20 * 1 Jul 2013 Tanks (including holding, liquid storage and water) 20 * 1 Jul 2013 Support assets: Access platforms 20 * 1 Jul 2013 Air compressors and receivers 10 * 1 Jul 2013 Bins (including tippers and raw material bins) 15 * 1 Jul 2013 Boilers 20 * 1 Jul 2013 Cleaning systems (including vacuum) 15 * 1 Jul 2013 Contra shears and drum filters 10 * 1 Jul 2013 Control systems 10 * 1 Jul 2013 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2013 Effluent pumps 10 * 1 Jul 2013 Effluent screens and filters 10 * 1 Jul 2013 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2013 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2013 Laboratory and analysing assets (including probes and samplers) 10 * 1 Jul 2013 Pumps (including liquid feed) 10 * 1 Jul 2013 Racking 20 * 1 Jul 2013 Safety systems 20 * 1 Jul 2013 Waste water ponds 25 * 1 Jul 2013 Waste water treatment assets 20 * 1 Jul 2013 Weighing assets (including weigh cells, heads and hoppers) 10 * 1 Jul 2013 Wet process assets: Air purification and recycling systems 10 * 1 Jul 2013 Basket tippers 10 * 1 Jul 2013 Blending, dicing and mincing assets 10 * 1 Jul 2013 Blowers 15 * 1 Jul 2013 Canning and tray assets including closers and fillers 10 * 1 Jul 2013 Chillers 15 * 1 Jul 2013 Cooling towers 15 * 1 Jul 2013 Cool rooms 15 * 1 Jul 2013 Cutting assets (including knife and blade assemblies) 10 * 1 Jul 2013 Dewatering assets 10 * 1 Jul 2013 Drying assets 15 * 1 Jul 2013 Extruders 15 * 1 Jul 2013 Freezers 15 * 1 Jul 2013 Frozen block warmers 10 * 1 Jul 2013 Gravy make-up stations 15 * 1 Jul 2013 Grinders 10 * 1 Jul 2013 Hoppers (including batch and surge) 15 * 1 Jul 2013 Mix slides and chutes 15 * 1 Jul 2013 Mixers (including batch and paddle) 15 * 1 Jul 2013 Pallet lifters and hoists 10 * 1 Jul 2013 Refrigeration compressors 15 * 1 Jul 2013 Retort cooking vessels 15 * 1 Jul 2013 Retort trays 15 * 1 Jul 2013 Seal thickness testing assets 10 * 1 Jul 2013 Slicing and shredding assets 10 * 1 Jul 2013 Stacking assets 15 * 1 Jul 2013 Prepared animal and bird feed manufacturing assets generally: Batching, grinding and mixing assets: Bins (including mash, outloading, surge, supply and raw material bins) 30 * 1 Jul 2012 Control systems (including batching systems) 10 * 1 Jul 2012 Dressers 10 * 1 Jul 2012 Drum magnets 10 * 1 Jul 2012 Evaporative coolers 10 * 1 Jul 2012 Grinders 10 * 1 Jul 2012 Hammer and roller mills 15 * 1 Jul 2012 Heating chambers (including coils and heat exchangers) 12 * 1 Jul 2012 Hoppers (including expansion, grinder, weigh and surge hoppers) 25 * 1 Jul 2012 Liquid tanks (including molasses and tallow ) 20 * 1 Jul 2012 Load cells 10 * 1 Jul 2012 Mixers (including paddle, premix and ribbon screw) 20 * 1 Jul 2012 Pumps (including heat, molasses and water pumps) 7 * 1 Jul 2012 Rotary valves 15 * 1 Jul 2012 Shears 15 * 1 Jul 2012 Turn heads 20 * 1 Jul 2012 Drying, coating, cooling and addition assets: Coating assets (including oil, tumble and vacuum coaters) 12 * 1 Jul 2012 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2012 Cooling fans and cyclones 10 * 1 Jul 2012 Dryers 15 * 1 Jul 2012 Injection systems (including tallow) 15 * 1 Jul 2012 Meters (including counterflow meters) 10 * 1 Jul 2012 Post pellet addition systems (incorporating mixers) 10 * 1 Jul 2012 Screening and sieving assets 10 * 1 Jul 2012 Vacuum pump and piping 15 * 1 Jul 2012 Liquid feed assets: Augers, conveyors and elevators 7 * 1 Jul 2012 Bladders for molasses ponds 10 * 1 Jul 2012 Bulk bag hangers 10 * 1 Jul 2012 Covers for molasses ponds 10 * 1 Jul 2012 Hoppers 10 * 1 Jul 2012 Liners for tanks 5 * 1 Jul 2012 Micro scales 7 * 1 Jul 2012 Mixers 10 * 1 Jul 2012 Mixing tanks for clay and other products 15 * 1 Jul 2012 Pumps: Acid and urea pumps 3 * 1 Jul 2012 Heat, molasses and water pumps 10 * 1 Jul 2012 Silos (including PVC and steel construction) 15 * 1 Jul 2012 Storage tanks (including PVC and steel construction) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2012 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines) 10 * 1 Jul 2012 Multihead and singlehead weighers 10 * 1 Jul 2012 Palletisers and depalletisers 15 * 1 Jul 2012 Robotic pick and place, lid, tray and sealing assets 10 * 1 Jul 2012 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2012 Pre-conditioning and extrusion assets: Boilers 20 * 1 Jul 2012 Conditioners 10 * 1 Jul 2012 Crumble rollers 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Pellet presses (including air flow and die feeder presses) 15 * 1 Jul 2012 Pellet testers 10 * 1 Jul 2012 Raw material receiving, storage and handling assets: Augers 10 * 1 Jul 2012 Bulkheads 20 * 1 Jul 2012 Chutes, deadboxes and diverters 10 * 1 Jul 2012 Conveyors (including belt, drag, grain and screw conveyors) 15 * 1 Jul 2012 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2012 Grain cleaning and shifting assets (including grain blowers and grain shifters) 15 * 1 Jul 2012 Grain transfer drag chains 15 * 1 Jul 2012 Portable conveying assets (including augers and belt conveyors) 5 * 1 Jul 2012 Receival pits 30 * 1 Jul 2012 Rotary and slide gates 10 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Storage bins 20 * 1 Jul 2012 Support assets: Air compressors 10 * 1 Jul 2012 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2012 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2012 Feed delivery bins 15 * 1 Jul 2012 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2012 Grain vacuum and silo sampling probes 5 * 1 Jul 2012 Laboratory assets (including grain testing assets) 10 * 1 Jul 2012 Near infrared transmission systems and analysers 7 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 | [33] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Soft drink, cordial and syrup manufacturing (12110) | After Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400) | Insert Ice-making machinery: Condensers 13 ⅓ 1 Jan 2001 Expansion pipes 40 1 Jan 2001 General machinery 13 ⅓ 1 Jan 2001 Ice moulds 5 1 Jan 2001 | [34] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Beer manufacturing (except non-alcoholic beer) (12120) | After Internal washer and filler machines 20 * 1 Jul 2008 | Insert Kegs (stainless steel) 15 * 1 Jul 2013 | [35] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Plywood and veneer manufacturing (14930) | Omit Log yard assets (see Log sawmilling and timber dressing (14110 to 14130), Saw milling equipment) | Substitute Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) | [36] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Reconstituted wood product manufacturing (14940) | Omit Log yard assets (see Log sawmilling and timber dressing (14110 to 14130), Saw milling equipment) | Substitute Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment) | [37] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pulp, paper and converted paper product manufacturing (15100 to 15290) | Omit Pulp, paper and converted paper product manufacturing (15100 to 15290) | Substitute Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290) | [38] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pulp, paper and converted paper product manufacturing (15100 to 15290) | Omit Power plant assets (including switchgear, transformers, and turbo generators) - see Table A Electricity supply (26110 to 26400) * 1 Jan 2002 | Substitute Power plant assets (including switchgear, transformers and turbo generators) - see Table A Electricity supply (26110 to 26400) | [39] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Pulp, paper and converted paper product manufacturing (15100 to 15290) | Omit Finishing and converting assets (including cut size sheeting/ream wrapping assets, reel wrappers, sheeting machines, tissue converting lines and winders) 15 * 1 Jan 2002 | [40] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Paper stationery manufacturing (15230) | Insert Sanitary paper product manufacturing (15240) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Hygienic paper product manufacturing assets: Fluff preparation assets (including hammer mills, cutting machines, fluff forming drums, compacting rollers and carding machines) 13 * 1 Jul 2013 Generally (including machines for manufacturing disposable nappies, sanitary napkins, sanitary liners and tampons) 13 * 1 Jul 2013 Finishing and converted paper product manufacturing assets: Generally (including machines for manufacturing disposable facial and toilet tissues, paper tablecloths, paper table napkins, interleaved and rolled paper towels) 15 * 1 Jul 2013 Rolled paper core manufacturing assets (including feeder racks, glue applicators and cutting carriages) 10 * 1 Jul 2013 Packaging assets: Cartoning assets (including bundlers, carton and case erectors, packing and closing machines) 10 * 1 Jul 2013 Coding and labelling machines 10 * 1 Jul 2013 Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) 10 * 1 Jul 2013 Stackers and baggers 10 * 1 Jul 2013 Wrapping machines (including shrink and stretch wrappers) 10 * 1 Jul 2013 Support assets: Air compressors and air dryers 15 * 1 Jul 2013 Control system and monitoring assets (including programmable logic controllers, variable speed drives, instruments and sensors) 10 * 1 Jul 2013 Dust control assets (including ductwork, dust collectors, scrubbers and fans) 15 * 1 Jul 2013 Laboratory assets (including quality control and material testing assets) 10 * 1 Jul 2013 Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) 15 * 1 Jul 2013 Metal detectors 10 * 1 Jul 2013 Storage assets (including bins and trolleys) 10 * 1 Jul 2013 | [41] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Printing (16110) | Omit Die cutters, flexo/folder/gluers (see Pulp, paper and converted paper product manufacturing (15100 to 15290), Box and carton making converting assets) | Substitute Die cutters, flexo/folder/gluers (see Table A Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290), box and carton making assets) | [42] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Newspaper printing or publishing (16110) | Omit Newspaper wrapping machines - see Table A, Other store base retailing (42100 to 42799)) | Substitute Newspaper wrapping machines - see Table A Other store-based retailing (42110 to 42799) | [43] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Industrial gas manufacturing (18110) | After Flashback arrestors 10 * 1 Jul 2011 | Insert Ammonia manufacturing assets - see Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310) | [44] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310) | Before Chemical manufacturing plant (not listed elsewhere): | Insert Ammonia manufacturing assets: Air and gas reforming and separation assets: Adsorption systems (including pressure and thermal swing) 25 * 1 Jul 2013 Carbon dioxide absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20 * 1 Jul 2013 Cryogenic separation process assets: Air cooling and drying assets (excluding adsorption systems shown above) 20 * 1 Jul 2013 Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2013 Desulphurisers 25 * 1 Jul 2013 Methanators 25 * 1 Jul 2013 Pre-heaters (for air and gas feedstock) 25 * 1 Jul 2013 Pre-reformers 25 * 1 Jul 2013 Primary reformers 20 * 1 Jul 2013 Secondary reformers 25 * 1 Jul 2013 Shift converters (high and low temperature) 25 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating filters and housing filters) 25 * 1 Jul 2013 Blowers and compressors (incorporating drives) 25 * 1 Jul 2013 Conversion and liquefaction assets: Ammonia converters 25 * 1 Jul 2013 Chillers, condensers, flash drums, receivers and separators 25 * 1 Jul 2013 Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) 25 * 1 Jul 2013 Distribution, handling and storage assets: Ammonia bullet tanks (including storage and surge tanks) 30 * 1 Jul 2013 Ammonia deluge and vapour suppression systems 30 * 1 Jul 2013 Ammonia pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Ammonia pumps 15 * 1 Jul 2013 Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) 20 * 1 Jul 2013 Ammonia storage tanks 30 * 1 Jul 2013 Ammonia vapour scrubber systems 25 * 1 Jul 2013 ISOtainers and portable tanks 15 * 1 Jul 2013 Loading arm systems - marine 25 * 1 Jul 2013 Rail and road tank filling assets: Breakaway couplings 10 * 1 Jul 2013 Filling hoses 10 * 1 Jul 2013 Loading arm systems 10 * 1 Jul 2013 Gas pipelines (incorporating fittings and valves) 30 * 1 Jul 2013 Heat exchangers: Process gas 20 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Support assets: Air compression assets (for industrial air and instrument air): Air compressors (incorporating air drying and filtering assets) 15 * 1 Jul 2013 Air receivers 20 * 1 Jul 2013 Blowers and fans (generally) 20 * 1 Jul 2013 Boiler assets: Boilers 25 * 1 Jul 2013 De-aerators 25 * 1 Jul 2013 Economisers 25 * 1 Jul 2013 Steam drums 25 * 1 Jul 2013 Chemical storage tanks: Polyethylene 12 * 1 Jul 2013 Other 20 * 1 Jul 2013 Control system assets: Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2013 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2013 Cooling towers 20 * 1 Jul 2013 Electricity supply assets: Emergency supply assets - see Table B Power supply assets, emergency or standby Steam turbine generators 25 * 1 Jul 2013 Other electricity supply assets - see Table A Electricity supply (26110 to 26400) Emission control assets: Flare tips 10 * 1 Jul 2013 Silencers 20 * 1 Jul 2013 Stacks (exhaust, vent and flare) 20 * 1 Jul 2013 Fire control and alarm systems: Fire fighting systems (incorporating hose boxes, hydrants and ring mains) 30 * 1 Jul 2013 Other fire control and alarm assets - see Table B Fire control and alarm assets Gas detectors: Fixed 10 * 1 Jul 2013 Portable 4 * 1 Jul 2013 Heat exchangers (not specified elsewhere) 20 * 1 Jul 2013 Laboratory assets: Analysers 10 * 1 Jul 2013 Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) 10 * 1 Jul 2013 Overhead cranes 25 * 1 Jul 2013 Piping assets: Flow meters 10 * 1 Jul 2013 Pipes and fittings 25 * 1 Jul 2013 Valves 10 * 1 Jul 2013 Pumps: Boiler feedwater and cooling water pumps 20 * 1 Jul 2013 Dosing pumps 5 * 1 Jul 2013 Other pumps (not specified elsewhere) 15 * 1 Jul 2013 Safety showers and eye wash stations 20 * 1 Jul 2013 Water storage and treatment assets: Clarifiers and settling tanks 20 * 1 Jul 2013 Dam and pond liners 20 * 1 Jul 2013 Dams and effluent ponds 40 * 1 Jul 2013 Ion exchange systems 20 * 1 Jul 2013 Reverse osmosis systems 15 * 1 Jul 2013 Water storage tanks: Polyethylene 15 * 1 Jul 2013 Other 25 * 1 Jul 2013 Weighbridges 20 * 1 Jul 2013 Ammonium nitrate manufacturing assets: Ammonia handling and storage assets - see above in Ammonia manufacturing assets - Distribution, handling and storage assets Ammonium nitrate prill manufacturing assets: Coating, cooling, drying and screening assets: Bulk flow coolers 20 * 1 Jul 2013 Chilling systems (incorporating chillers, ducting and piping) 20 * 1 Jul 2013 Coating product tanks 25 * 1 Jul 2013 Fluid bed coolers 20 * 1 Jul 2013 Rotary drum machines (including coaters, coolers, driers and granulators) 20 * 1 Jul 2013 Screeners 20 * 1 Jul 2013 Distribution, handling and storage assets: Bagging machines 15 * 1 Jul 2013 Conveyor belt weighers 15 * 1 Jul 2013 Conveyors and elevators 15 * 1 Jul 2013 Load out bins/silos 25 * 1 Jul 2013 Reclaim hoppers 20 * 1 Jul 2013 Scales 15 * 1 Jul 2013 Prill tower blowers and fans 20 * 1 Jul 2013 Prill towers (incorporating head tanks and lifts) 25 * 1 Jul 2013 Scrubber systems (incorporating ducting, fans, scrubbers and tanks) 20 * 1 Jul 2013 Ammonia nitrate solution manufacturing assets: Evaporation assets: Condensate tanks, flash drums and separators 20 * 1 Jul 2013 Evaporators 20 * 1 Jul 2013 Neutralisers 25 * 1 Jul 2013 Pipe reactors (titanium) 3 * 1 Jul 2013 Remelt and solution storage tanks (incorporating heating coils and stirrers) 25 * 1 Jul 2013 Solution filters 20 * 1 Jul 2013 Solution pumps 15 * 1 Jul 2013 Nitric acid manufacturing assets: Ammonia liquid filtering vessels (incorporating filters) 25 * 1 Jul 2013 Ammonia vapour filtering vessels (incorporating filters) 20 * 1 Jul 2013 Ammonia/air mixers 20 * 1 Jul 2013 Compressor assets: Air filtering units (incorporating housing and filters) 25 * 1 Jul 2013 Compressors (incorporating drives) 25 * 1 Jul 2013 Tail gas expanders 25 * 1 Jul 2013 Conversion and absorption assets: Absorber columns (including bleachers) 25 * 1 Jul 2013 Catalyst filters 25 * 1 Jul 2013 Converters 25 * 1 Jul 2013 Cooler condensers: Zirconium 25 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid heaters: Zirconium 20 * 1 Jul 2013 Other 10 * 1 Jul 2013 Nitric acid pumps 15 * 1 Jul 2013 Nitrous oxide (NOx) abaters 25 * 1 Jul 2013 Weak acid tanks 30 * 1 Jul 2013 Heat exchangers: Air coolers and heaters 25 * 1 Jul 2013 Ammonia vapourisers 20 * 1 Jul 2013 Gas coolers and heaters 20 * 1 Jul 2013 Superheaters 15 * 1 Jul 2013 Waste heat boilers 20 * 1 Jul 2013 Nitric acid storage assets: Scrubbers 20 * 1 Jul 2013 Tanks 25 * 1 Jul 2013 Support assets - see above in Ammonia manufacturing assets - Support assets | [45] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Basic chemical and chemical product manufacturing (18120, 18130 and 18310) | Omit Fertiliser manufacturing plant 20 1 Jan 2001 | Substitute Fertiliser manufacturing plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 20 1 Jan 2001 | [46] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Other basic chemical product manufacturing (18910 to 18990) | Omit Explosive manufacturing and chemical plant 13 ⅓ 1 Jan 2001 | Substitute Explosive manufacturing and chemical plant (excluding ammonia manufacturing assets and ammonium nitrate manufacturing assets listed in Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)) 13 ⅓ 1 Jan 2001 | [47] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Polymer product and rubber product manufacturing (19110 to 19200) | Omit Ink factory plant 20 1 Jan 2001 | [48] Table A, Industry category MANUFACTURING (11110 to 25990), after sub-category Polymer product and rubber product manufacturing (19110 to 19200) | Insert Paint and coatings manufacturing (19160) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Ink factory plant 20 1 Jan 2001 Paint and coatings manufacturing assets: Air compressors 10 * 1 Jul 2013 Bead mills 20 * 1 Jul 2013 Bulk storage tanks 25 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Disperser and mixer motors 15 * 1 Jul 2013 Dispersers 20 * 1 Jul 2013 Dust collectors and fume extracting assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2013 Filling and packing assets: Conveyors 15 * 1 Jul 2013 Denesters 10 * 1 Jul 2013 Filling machines 15 * 1 Jul 2013 Filtration assets 15 * 1 Jul 2013 Labellers (including laser coders and label applicators) 7 * 1 Jul 2013 Printers 7 * 1 Jul 2013 Robotic palletisers 10 * 1 Jul 2013 Wrappers 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Hoists 10 * 1 Jul 2013 Mixers 20 * 1 Jul 2013 Piping assets: Manifolds 20 * 1 Jul 2013 Meters 10 * 1 Jul 2013 Piping 25 * 1 Jul 2013 Pumps 10 * 1 Jul 2013 Racking: External 15 * 1 Jul 2013 Internal 20 * 1 Jul 2013 Scales 10 * 1 Jul 2013 Testing assets: Air conditioning assets (including room units and split systems) 8 * 1 Jul 2013 Gloss meters 10 * 1 Jul 2013 Ovens 15 * 1 Jul 2013 Spectrometers 10 * 1 Jul 2013 Viscometers 10 * 1 Jul 2013 Spray booths 15 * 1 Jul 2013 Vacuum lifters 10 * 1 Jul 2013 | [49] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Ceramic product manufacturing (20210 to 20290) | After Pottery plant 20 1 Jan 2001 | Insert Rapid fire shuttle kilns (used in the manufacture of ceramic tiles) 13 ⅓ 1 Jan 2001 | [50] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Concrete product manufacturing (20340) | Omit Concrete pipe manufacturing plant 13 ⅓ 1 Jan 2001 | [51] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Concrete product manufacturing (20340) | After Storage tanks (including silica thickener vessels) 25 * 1 Jul 2012 | Insert Prefabricated concrete product manufacturing assets: Air compressors 10 * 1 Jul 2013 Automated panel manufacturing assets: Automated trowel machines (incorporating crane and trowel) 15 * 1 Jul 2013 Concrete distribution stations: Distributors 10 * 1 Jul 2013 Flying buckets 10 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Curing chambers 25 * 1 Jul 2013 Laser beam alignment systems 10 * 1 Jul 2013 Pallet cleaning machines 15 * 1 Jul 2013 Pallet receivable stands (excluding pallet vibrating stands) 20 * 1 Jul 2013 Pallet transport systems: Pallet drive mechanisms (incorporating drive units, motors, sensors and wheels) 10 * 1 Jul 2013 Track work 20 * 1 Jul 2013 Transversals (including continuous transfer wagons) 10 * 1 Jul 2013 Pallet vibrating stands 10 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Rack feeders 15 * 1 Jul 2013 Shutter cleaning machines 15 * 1 Jul 2013 Shutter transporting assets (including automated roller conveyors) 15 * 1 Jul 2013 Shutters 8 * 1 Jul 2013 Turning machines (including flippers and tilting assets) 20 * 1 Jul 2013 Buckets (including kibbles, skips and tippers) 6 * 1 Jul 2013 Casting tables 10 * 1 Jul 2013 Concrete manufacturing assets: Bins (excluding concrete bins) 15 * 1 Jul 2013 Conveyors 20 * 1 Jul 2013 Hoppers 15 * 1 Jul 2013 Mixers 15 * 1 Jul 2013 Concrete testers 10 * 1 Jul 2013 Control system assets 10 * 1 Jul 2013 Gantry cranes 25 * 1 Jul 2013 Lifting gear (including chains, lugs and swivels) 7 * 1 Jul 2013 Moulds 10 * 1 Jul 2013 Pipe manufacturing assets: Cage machines 20 * 1 Jul 2013 Load testers 25 * 1 Jul 2013 Moulds 7 * 1 Jul 2013 Pallets 15 * 1 Jul 2013 Pipe making machines 20 * 1 Jul 2013 Prestressing assets 10 * 1 Jul 2013 Shutter saws 7 * 1 Jul 2013 Steel cutters and benders 7 * 1 Jul 2013 Trowel machines 4 * 1 Jul 2013 Work tables 10 * 1 Jul 2013 | [52] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100) | Omit Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail transport (47100 to 47200) | Substitute Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail freight and passenger transport services (47100 to 47200) | [53] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100) | Omit Dewatering assets: * 1 Jul 2010 | Substitute Dewatering assets: | [54] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100) | Omit Walking beam cooling beds incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics. 20 * 1 Jul 2010 | Substitute Walking beam cooling beds incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics 20 * 1 Jul 2010 | [55] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Non-ferrous metal casting (21410) | After Cooling assets (including tables, conveyors, towers) 15 * 1 Jan 2004 | Insert Deodorising machines/fume extraction systems 15 * 1 Jul 2013 | [56] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Non-ferrous metal casting (21410) | After Quenching tanks 20 * 1 Jan 2004 | Insert Impregnation machines 10 * 1 Jul 2013 | [57] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Non-ferrous metal casting (21410) | After Gas generators for sand curing 15 * 1 Jan 2004 | Insert Sand core dies 7 * 1 Jul 2013 Sand core making machines 15 * 1 Jul 2013 | [58] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Fabricated metal product manufacturing (22100 to 22990) | Omit Designs used in connection with stamping decorative steel and iron work 40 1 Jan 2001 | Substitute Galvanising plant 10 1 Jan 2001 | [59] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Fabricated metal product manufacturing (22100 to 22990) | Omit Stamping blocks (used for designs of decorative steel and iron work) 20 1 Jan 2001 | [60] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle manufacturing (23110) | Omit Bus and truck wash assets - see Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets | Substitute Bus and truck wash assets - see Table A Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets | [61] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle manufacturing (23110) | Omit Non-ferrous metal casting assets - see Non-ferrous metal casting (21410) | Substitute Non-ferrous metal casting assets - see Table A Non-ferrous metal casting (21410) | [62] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle body and trailer manufacturing (23120) | Omit Bus vehicle body assembly assets (on supplied motor and chassis) - see Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Truck body manufacturing assets - see Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) | Substitute Bus vehicle body assembly assets (on supplied motor and chassis) - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Truck body manufacturing assets - see Table A Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) | [63] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Other motor vehicle parts manufacturing (23190) | Omit Metal stamping and blanking assets - see Motor vehicle manufacturing (23110), Metal stamping and blanking assets | Substitute Metal stamping and blanking assets - see Table A Motor vehicle manufacturing (23110), metal stamping and blanking assets | [64] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Electricity supply (26110 to 26400) | Omit Gas turbine generators 30 | Substitute Gas turbine generators 30 * 1 Jan 2002 | [65] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Sewerage and drainage services (28120) | Omit Methane gas and cogeneration assets (see Electricity supply, 26100 and Gas supply, 27100) | Substitute Methane gas and cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000) | [66] Table A, Industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Waste disposal services (29110) | Omit Garbage compactor trucks (including the compactor) 10 * 1 Jan 2005 | Substitute Garbage compactor trucks (including the compactor) 10 *# 1 Jan 2005 | [67] Table A, Industry category CONSTRUCTION (30110 to 32990) | Omit Jack hammers: 1 Jul 2008 | Substitute Jack hammers: | [68] Table A, Industry category CONSTRUCTION (30110 to 32990) | Omit Traffic management assets (use the relevant lives given under Rental and hiring services (66110 to 66310), whether or not the assets are in fact hired or leased) | Substitute Traffic management assets (use the relevant lives given under Table A Rental and hiring services (66110 to 67200), whether or not the assets are in fact hired or leased) | [69] Table A, industry category WHOLESALE TRADE (33110 to 38000), sub-category Petroleum product wholesaling (33210) | Omit Cathodic protection systems | Substitute Cathodic protection systems: | [70] Table A, industry category RETAIL TRADE (39110 to 43209), sub-category Fuel retailing (40000) | Omit Point of sale assets: * 1 Jul 2010 | Substitute Point of sale assets: | [71] Table A, industry category RETAIL TRADE (39110 to 43209), sub-category Fuel retailing (40000) | Omit Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes): 20 * 1 Jul 2010 Underground fuel storage tanks - steel and fibreglass: 20 * 1 Jul 2010 | Substitute Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 Underground fuel storage tanks - steel and fibreglass 20 * 1 Jul 2010 | [72] Table A, industry category RETAIL TRADE (39110 to 43209), sub-category Other store-based retailing (42100 to 42799)) | Omit Other store-based retailing (42100 to 42799) | Substitute Other store-based retailing (42110 to 42799) | [73] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Rail freight and passenger transport services (46100 - 47200) | Omit Rail freight and passenger transport services (46100 - 47200) | Substitute Rail freight and passenger transport services (47100 to 47200) | [74] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Rail freight and passenger transport services (46100 - 47200) | Omit Monorail operation assets | Substitute Monorail operation assets: | [75] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Rail freight and passenger transport services (46100 - 47200) | Omit Passenger: * | Substitute Passenger: | [76] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Water transport and support services (48100 to 48200) and (52110 to 52190) | Omit Water transport and support services (48100 to 48200) and (52110 to 52190) | Substitute Note: From the 2012-13 income year, a capped life of 10 years is available for the decline in value of eligible shipping vessels but only if certain conditions are met (see subsection 40-102(4) item 10 and subsection 40-102(4A)) Water transport and support services (48100 to 48200) and (52110 to 52190) | [77] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Water transport and support services (48100 to 48200) and (52110 to 52190) | Omit Support assets (acquired separately from the vessel) | Substitute Support assets (acquired separately from the vessel): | [78] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Water transport and support services (48100 to 48200) and (52110 to 52190) | Omit Electricity supply assets - see Table A electricity supply (26100 to 26400) * 1 Jul 2002 | Substitute Electricity supply assets - see Table A Electricity supply (26110 to 26400) | [79] Table A, Industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Water transport and support services (48100 to 48200) and (52110 to 52190) | Omit Dry docks 40 * 1 Jul 2002 | Substitute Dry docks (including floating dry docks) 40 * 1 Jul 2013 | [80] Table A, Industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Scenic and sightseeing transport (50100 to 50290) | Before Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: | Insert Gliders (including motor gliders) 20 * 1 Jul 2013 Hot air balloon ride operation assets: Flight instruments 10 * 1 Jul 2013 Hot air balloon assets: Baskets 6 * 1 Jul 2013 Burners 10 * 1 Jul 2013 Envelopes 5 * 1 Jul 2013 Fuel cylinders and tanks (incorporating shut off valves) 20 * 1 Jul 2013 Inflator fans 15 * 1 Jul 2013 | [81] Table A, Industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200), after sub-category Television broadcasting (56210 to 56220) | Insert Internet publishing and broadcasting (57000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Internet only audio broadcasting assets - use any relevant determination in Table A Radio broadcasting (56100) | [82] Table A, Industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200), sub-category Rental and hiring services (except real estate) (66110 to 67200) | Omit Concreting Assets: | Insert Concreting assets: | [83] Table A, Industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200), sub-category Rental and hiring services (except real estate) (66110 to 67200) | After Static signage (including safety cones, barricades, warning signs and bollards) 3 * 1 Jan 2006 | Insert Video recorder or equipment hiring 6 ⅔ 1 Jan 2001 Video tapes and games hiring ½ * 1 Jan 2001 | [84] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200), sub-category Rental and hiring services (except real estate) (66110 to 67200) | Omit Note where the terms 'freestanding' and 'fixed' are used in entries for this industry category, they have the following meaning. Freestanding -items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability. | Note where the terms 'freestanding' and 'fixed' are used in entries for this industry category, they have the following meaning. Freestanding -items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability. | [85] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES (66110 to 67200), sub-category Residential property operators (67110) | Omit Residential property operators (67110) | Substitute Note: Where the terms 'freestanding' and 'fixed' are used in entries for residential property operators, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability Residential property operators (67110) | [86] Table A, Industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), after sub-category Veterinary services (69700) | Insert Professional photographic services (69910) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Photographers' plant: Cameras: Generally (including lenses, electronic flash units, enlargers etc) 10 1 Jan 2001 Used for street photography 4 1 Jan 2001 Dark rooms (demountable - not integral part of building) 20 1 Jan 2001 | [87] Table A, industry category HEALTH CARE AND SOCIAL ASSISTANCE (84010 to 87900), sub-category Optometry and optical dispensing (85320) | Omit Optical dispensing assets - see Photographic, optical and ophthalmic equipment manufacturing (24110) | Substitute Optical dispensing assets - see Table A Photographic, optical and ophthalmic equipment manufacturing (24110) | [88] Table A, Industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Sport and recreation services (91121 to 91390) | After Bowling balls 5 1 Jan 2001 | Insert Carpets 4 1 Jan 2001 | [89] Table A, Industry category OTHER SERVICES (94110 to 96030), sub-category Personal and services (95110 to 95291) | Omit Photographers' plant: Automatic film processing machine 62/3 1 Jan 2001 Cameras: Used for street photography 4 1 Jan 2001 Other (including lenses, electronic flash units, enlargers, etc.) 10 1 Jan 2001 Dark rooms (demountable - not integral part of building) 20 1 Jan 2001 Photo engraving plant: Automatic (dark room) cameras 10 1 Jan 2001 Power operated proofing presses 13 ⅓ 1 Jan 2001 General plant 20 1 Jan 2001 Powderless etching machines 10 1 Jan 2001 Photo lab (one - hour service) 10 1 Jan 2001 Video recorder or equipment hiring 6 ⅔ 1 Jan 2001 Video tapes and games hiring 1/2 * 1 Jan 2001 | [90] Table A, Industry category OTHER SERVICES (94110 to 96030), sub-category Laundry and dry cleaning services (95310) | Omit Trolleys and bins | Substitute Trolleys and bins: | [91] Table A, Industry category OTHER SERVICES (94110 to 96030), after sub-category Laundry and dry cleaning services (95310) | Insert Photographic film processing (95320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Mini lab 10 1 Jan 2001 Photo engraving plant: Automatic (dark room) cameras 10 1 Jan 2001 General plant 20 1 Jan 2001 Powderless etching machines 10 1 Jan 2001 Power operated proofing presses 13 ⅓ 1 Jan 2001 Photo lab (one-hour service) 10 1 Jan 2001 | [92] Heading to Table B | Omit Table B as at 1 July 2012 | Table B as at 1 July 2012 | Substitute Table B as at 1 July 2013 | Table B as at 1 July 2013 | [93] Table B, items beginning with A | Omit Advertising Samples and Designs (for decorative steel and iron work) 40 1 Jan 2001 | [94] Table B, items beginning with A | Omit Aeroplane: General use 20 * 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 * 1 Jul 2002 Gliders/sailplanes 10 1 Jan 2001 Helicopter: General use 20 * 1 Jul 2002 Used predominantly for mustering, agricultural spraying or agricultural dusting 10 * 1 Jul 2002 Hot air balloons: Envelope and cane basket 3 1 Jan 2001 Associated equipment (inflator fan, burner unit, fuel cylinders) 10 1 Jan 2001 | Substitute Aeroplanes: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Helicopters: General use 20 *# 1 Jul 2002 Used predominantly for agricultural spraying or agricultural dusting 10 *# 1 Jul 2002 Airless sprayers (used in painting, epoxy and polyurethane coating, priming etc): Electrically and petrol-driven units 7 * 1 Jul 2013 Pneumatically-driven units 15 * 1 Jul 2013 | [95] Table B, items beginning with A | Omit Art Works 100 1 Jan 2001 | Substitute Artworks qualifying as depreciating assets (restricted to works of art and reproductions of artwork that are tangible in nature, such as paintings, sculptures, drawings, engravings and photographs, that are displayed in open viewing areas in premises used for taxable purposes including reception areas, waiting rooms and foyers) 100 * 1 Jul 2013 | [96] Table B, items beginning with B | Omit Battery Chargers 20 1 Jan 2001 Batteries (Storage) 13 ⅓ 1 Jan 2001 Bending machines (bar, angle and rod) 10 * 1 Jul 2008 Bicycles 10 1 Jan 2001 Binoculars 10 1 Jan 2001 Block and brick elevators, portable 10 * 1 Jul 2008 Boilers 20 * 1 Jul 2005 Boiler pumps 5 * 1 Jul 2005 Boom Gates 10 1 Jan 2001 Boring Drill (rotary mole, underground) 3 ⅓ 1 Jan 2001 Boring Plant 10 1 Jan 2001 Bottle Washing Machine 10 1 Jan 2001 | Substitute Bending machines (bar, angle and rod) 10 * 1 Jul 2008 Block and brick elevators, portable 10 * 1 Jul 2008 Boilers 20 * 1 Jul 2005 Boiler pumps 5 * 1 Jul 2005 Boom gates: Electromechanically operated boom gates 7 * 1 Jul 2013 Hydraulically operated boom gates 10 * 1 Jul 2013 | [97] Table B, items beginning with B | Omit Bulk Liquid Bags 3 1 Jan 2001 Bundy Machines 13 ⅓ 1 Jan 2001 | [98] Table B, items beginning with C | Omit Cables and Wires Overhead: Bare 50 1 Jan 2001 Insulated 20 1 Jan 2001 Underground 50 1 Jan 2001 Cameras: Generally (including lenses, electronic flash units, enlargers, etc.) 10 1 Jan 2001 Used for street photography 4 1 Jan 2001 | [99] Table B, items beginning with C | Omit Carpets: In commercial office buildings 8 * 1 Jul 2005 In ten-pin bowling centres 4 1 Jan 2001 Casks: Stainless steel 10 1 Jan 2001 Other 13 ⅓ 1 Jan 2001 | Substitute Carpets used in commercial office buildings 8 * 1 Jul 2005 | [100] Table B, items beginning with C | Omit Crates 4 1 Jan 2001 Curing Barns (galvanised steel and marine ply) 13 ⅓ 1 Jan 2001 | [101] Table B, items beginning with D | Omit Delivery tube system (air pressure) 10 1 Jan 2001 Docks (floating) 20 1 Jan 2001 | [102] Table B, items beginning with E | After Scissor 10 * 1 Jan 2006 | Insert Employee time and attendance recorders (including bundy clocks, time clocks etc): Computerised time and attendance recorders (including fingerprint and face recognition systems and swipe card digital time clock systems) 10 * 1 Jul 2013 Standalone electronic time and attendance recorders (card based etc) 10 * 1 Jul 2013 | [103] Table B, items beginning with F | Omit Floor Coverings (linoleum and vinyl) 10 1 Jan 2001 Fogging Machines (insecticide) 8 1 Jan 2001 Forklifts 11 * 1 Jul 2002 | Substitute Floor coverings - linoleum and vinyl (removable without damage) 10 * 1 Jul 2013 Fogging machines (insecticide), including cold foggers and thermal foggers: Portable 6 * 1 Jul 2013 Vehicle mounted 10 * 1 Jul 2013 Forklifts 11 * 1 Jul 2002 Forklift battery chargers 11 * 1 Jul 2013 | [104] Table B, items beginning with G | Omit Galvanising Plant 10 1 Jan 2002 | [105] Table B, items beginning with G | Omit Grinding Machine (surface) 10 1 Jan 2001 | [106] Table B, items beginning with H | Omit Hand Dryers (electrically operated) 10 1 Jan 2001 Heating Units (electronic) 10 1 Jan 2001 | Substitute Hand dryers (electrical) 10 * 1 Jul 2013 | [107] Table B, items beginning with I | Omit Ice-making Machinery: Condensers 13 ⅓ 1 Jan 2001 Expansion pipes 40 1 Jan 2001 General machinery 13 ⅓ 1 Jan 2001 Ice moulds 5 1 Jan 2001 Incinerettes (gas or electrically fired) 20 1 Jan 2001 Industrial Trailers (relocatable) 10 1 Jan 2001 Intercom System (pipe-in music system) 8 ⅓ 1 Jan 2001 | Substitute Industrial trailers (relocatable) 10 1 Jan 2001 | [108] Table B, items beginning with J | Omit Jetties (boat shed) 40 1 Jan 2001 Judges' Robes: Court dress for ceremonial occasions 5 1 Jan 2001 Other robes 13 ⅓ 1 Jan 2001 | Substitute Judges' robes: Ceremonial robes 15 * 1 Jul 2013 Working robes 10 * 1 Jul 2013 | [109] Table B, items beginning with K | Omit K Kilns: Brick 20 1 Jan 2001 Charcoal burning 20 1 Jan 2001 Rapid fire shuttle type (used in the manufacture of ceramic tiles) 13 ⅓ 1 Jan 2001 | [110] Table B, items beginning with L | Omit Laser Typesetting 5 1 Jan 2001 | [111] Table B, items beginning with L | Omit Lens (optical) 10 1 Jan 2001 Letter Boxes (aluminium, nylon, brass) 40 1 Jan 2001 | [112] Table B, items beginning with M | Omit Mini Lab 10 1 Jan 2001 | [113] Table B, items beginning with M | Omit Mini Spot Console 10 1 Jan 2001 Modular Switching System 10 1 Jan 2001 Motor Graders 10 * 1 Jul 2002 Motor vehicles, etc: Buses having a gross vehicle mass of more than 3.5 tonnes 15 * 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire and travellers' cars 5 1 Jan 2001 Taxis 4 1 Jan 2001 Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 * 1 Jan 2005 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 * 1 Jan 2005 Motor cycles and scooters 6 ⅔ 1 Jan 2001 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 * 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less 10 1 Jan 2005 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining) 15 * 1 Jan 2005 For Garbage compactor trucks see Table A, Personal and Other Services (95110 to 97000), Waste disposal services (96340) | Substitute Modular switching system 10 1 Jan 2001 Motor graders 10 * 1 Jul 2002 Motor vehicles, etc: Buses having a gross vehicle mass of more than 3.5 tonnes 15 *# 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire and travellers' cars 5 1 Jan 2001 Taxis 4 1 Jan 2001 Garbage compactor trucks - see Table A Waste disposal services (29110) Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 *# 1 Jan 2005 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 *# 1 Jan 2005 Motor cycles and scooters 6 ⅔ 1 Jan 2001 Trailers having a gross vehicle mass greater than 4.5 tonnes 15 *# 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less 10 1 Jan 2005 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 *# 1 Jan 2005 | [114] Table B, items beginning with O | Omit Calculators 10 1 Jan 2001 Dictaphones 10 1 Jan 2001 | [115] Table B, items beginning with O | Omit Letter Inserter (automatic) 10 1 Jan 2001 | Substitute Letter folding and inserting machines (including envelope inserters and letter inserters - desktop/low volume units) 5 * 1 Jul 2013 | [116] Table B, items beginning with P | Omit Packaging machines | Substitute Packaging machines: | [117] Table B, items beginning with P | Omit Painting equipment (airless spray) 10 1 Jan 2001 Paint-tinting and Colour Blending Machines 5 1 Jan 2001 Pallets 5 1 Jan 2001 Parachute 3 1 Jan 2001 Partitions (demountable) 20 * 1 Jul 2005 Pentex Total Station 5 1 Jan 2001 Plants: Live (indoor) 5 1 Jan 2001 Simulated 13 ⅓ 1 Jan 2001 Point of sale assets: Cash registers, standalone type 10 * 1 Jul 2005 Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10 1 Jul 2005 | Substitute Paint-tinting and colour blending machines 5 1 Jan 2001 Partitions (demountable) 20 * 1 Jul 2005 Plants: Live (indoor) 5 1 Jan 2001 Simulated 13 ⅓ 1 Jan 2001 Pneumatic air tube systems 10 * 1 Jul 2013 Point of sale assets: Cash registers, standalone type 10 * 1 Jul 2005 Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10 * 1 Jul 2005 | [118] Table B, items beginning with P | Omit Uninterruptible power supply (UPS) system: Line interactive types 5 * 1 Jul 2005 On line double conversion types 10 * 1 Jul 2005 Generators, portable (incorporating attached engine management and generator monitoring instruments) | Substitute Uninterruptible power supply (UPS) systems: Generally 15 * 1 Jul 2013 Line interactive types as used in commercial office buildings 5 * 1 Jul 2013 On line double conversion types as used in commercial office buildings 10 * 1 Jul 2013 Generators, portable (incorporating attached engine management and generator monitoring instruments): | [119] Table B, items beginning with P | After Petrol 5 * 1 Jul 2008 | Insert Storage batteries 15 * 1 Jul 2013 | [120] Table B, items beginning with R | Omit Generally 10 1 Jan 2001 | [121] Table B, items beginning with S | Omit Sound Processing System (electronic digital) 6 ⅔ 1 Jan 2001 | [122] Table B, items beginning with S | Omit Stuffed Crocodiles 20 1 Jan 2001 Suitcase 10 1 Jan 2001 | Substitute Suitcases 10 * 1 Jul 2013 | [123] Table B, items beginning with T | Omit Tape Recorders 10 1 Jan 2001 | [124] Table B, items beginning with T | Omit Ticket Issuing Machines (public transport) 13 ⅓ 1 Jan 2001 Tools (loose) 5 1 Jan 2001 Tractors 12 * 1 Jul 2007 Transport Cases (steel) 10 1 Jan 2001 | Substitute Tools (loose) 5 1 Jan 2001 Total stations (used in mapping and surveying etc) 5 * 1 Jul 2013 Tractors 12 * 1 Jul 2007 | [125] Table B, items beginning with V | Omit Ventilation fans (excluding ducting, piping and vents) 20 1 Jan 2005 | Substitute Ventilation fans (excluding ducting, piping and vents) 20 * 1 Jan 2005 | [126] Table B, items beginning with W | Omit Wheelbarrows 10 1 Jan 2001", "Related_Explanatory_Statements": "Effective Life 2013/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20131/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2012/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2012 (No 1) ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2012", "Date_of_Issue": "3 May 2012", "Signatory": "Lyndall Crompton Assistant Commissioner, Large Business and International.", "Registration_Number": "F2012L01002", "Registration_Date": "8 May 2012", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2012 (No 1) . | This Determination commences on 1 July 2012. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Heading to Table A | Omit Table A as at 1 July 2011 | Substitute Table A as at 1 July 2012 | [2] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | Omit Agriculture (01110 to 01990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bee farming plant: Beehives 13 ⅓ 1 Jan 2001 Processing plant 20 1 Jan 2001 Beef cattle assets: Cattle handling assets: Calf cradles 10 * 1 Jan 2007 Cattle crushes (hydraulic and manual) 10 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle yards including races and coolers (steel and timber): Permanent type 30 * 1 Jan 2007 Portable type 20 * 1 Jan 2007 Feed bins including hay racks 15 * 1 Jan 2007 Feed handling assets: Bale feeders 10 * 1 Jan 2007 Feed mixers 10 * 1 Jan 2007 Silage and feedout wagons 10 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure and fertilizer spreaders 10 * 1 Jan 2007 Saddlery and harness 10 * 1 Jan 2007 Beef cattle feedlot assets: Cattle handling assets: Cattle crushes (hydraulic and manual) 6 * 1 Jan 2007 Cattle induction and transfer yards (steel and timber) 20 * 1 Jan 2007 Cattle treatment yards (steel and timber) 20 * 1 Jan 2007 Cattle wash yards (steel and timber) 20 * 1 Jan 2007 Cattle pen assets: Bunk sweepers 8 * 1 Jan 2007 Cattle pen infrastructure assets: Feed bunks or troughs and aprons 20 * 1 Jan 2007 Feed roads 20 * 1 Jan 2007 Pen earthworks 20 * 1 Jan 2007 Pen fences and gates (steel and timber) 20 * 1 Jan 2007 Shade structures 20 * 1 Jan 2007 Pen scrapers 10 * 1 Jan 2007 Feed milling and handling assets: Ancillary grain handling equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jan 2007 Feed mixers 7 * 1 Jan 2007 Feed mixer trucks 7 * 1 Jan 2007 Grain cleaners 10 * 1 Jan 2007 Grain processing assets: Roller mills 15 * 1 Jan 2007 Steam flaking chests 15 * 1 Jan 2007 Steam flaking surge bins 15 * 1 Jan 2007 Tempering silos: Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 Galvanised steel 12 * 1 Jan 2007 Receival pits and hoppers 25 * 1 Jan 2007 Roughage processing assets (including tub grinders) 7 * 1 Jan 2007 Sampling and testing assets 5 * 1 Jan 2007 Silos and bins used for storing dry grain: Concrete 50 * 1 Jan 2007 Steel 20 * 1 Jan 2007 Tank storages for liquid feed supplements 15 * 1 Jan 2007 Manure composting and screening machines 15 * 1 Jan 2007 Bridges (wooden) 20 1 Jan 2001 Cotton sheds (humidification) 20 1 Jan 2001 Curing barns (tobacco, timber, peanut, corn or grain) 13 ⅓ 1 Jan 2001 Dairy cattle farming assets: Automatic calf feeders 10 * 1 Jul 2007 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles(ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes 10 * 1 Jul 2007 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2007 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2007 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2007 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 Grain, cotton, peanut and rice assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jan 2007 Self-propelled 8 * 1 Jan 2007 General assets: Aeration assets: Controllers 10 * 1 Jan 2007 Kits 15 * 1 Jan 2007 Augers (including conveyors) 15 * 1 Jan 2007 Dryers 20 * 1 Jan 2007 Moisture meters 5 * 1 Jan 2007 Mulchers 10 * 1 Jan 2007 Peanut pre-cleaners 10 * 1 Jan 2007 Slashers 7 * 1 Jan 2007 Harvesting assets: Boll buggies 15 * 1 Jan 2007 Chaser bins 15 * 1 Jan 2007 Combine harvesters 12 *# 1 Jul 2007 Cotton picker/strippers 10 *# 1 Jul 2007 Field bins 20 * 1 Jan 2007 Fuel trailers 15 * 1 Jan 2007 Module builders 15 * 1 Jan 2007 Module tarpaulins 5 * 1 Jan 2007 Peanut diggers (including peanut pullers) 10 *# 1 Jan 2007 Peanut threshers 12 *# 1 Jul 2007 Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets) (excluding hydraulic automated steering) 5 * 1 Jan 2007 Seeding and fertilizing assets: Fertilizer spreaders (including linkage and trailed) 10 * 1 Jan 2007 Planters (including bar, box, combined seeders, precision planters and row crop planters) 15 * 1 Jan 2007 Seed and fertilizer bins 15 * 1 Jan 2007 Tillage assets: Generally 15 * 1 Jan 2007 Harrows 5 * 1 Jan 2007 Laser controlled scraping assets: Transmitters 7 * 1 Jan 2007 Buckets 10 * 1 Jan 2007 Rippers 10 * 1 Jan 2007 Harvester/Sweeper 6 ⅔ # 1 Jan 2001 Hay and foraging assets: Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12 * 1 Jan 2007 Balers 10 * 1 Jan 2007 Bale wrappers 10 * 1 Jan 2007 Baler and wrappers 10 * 1 Jan 2007 Forage harvesters 10 *# 1 Jul 2007 Hay rakes (including finger wheel, rotary and parallel) 10 * 1 Jan 2007 Moisture probes 5 * 1 Jan 2007 Mower conditioners: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Super conditioners (hay re-conditioners) 8 * 1 Jan 2007 Tedders 10 * 1 Jan 2007 Trailed bale handling assets: Big square bale stackers 10 * 1 Jan 2007 Generally (including accumulators and bale carriers) 15 * 1 Jan 2007 Windrowers: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 12 * 1 Jan 2007 Hop growers' plant: Hop picking machines 13 ⅓ 1 Jan 2001 Kilns 20 1 Jan 2001 Horse stalls (Breeze way Shed Row) 33 ⅓ 1 Jan 2001 Horticultural plants: Citrus: Grapefruit 30 * 1 Jan 2001 Lemon 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarin 25 * 1 Jan 2001 Orange 30 * 1 Jan 2001 Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almond 25 * 1 Jul 2001 Cashew 25 * 1 Jul 2001 Chestnut 25 * 1 Jul 2001 Hazelnut 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecan 25 * 1 Jul 2001 Pistachio 25 * 1 Jul 2001 Walnut 25 * 1 Jul 2001 Pome: Apple 20 * 1 Jan 2001 Pear 25 * 1 Jan 2001 Stone Fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarine 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peach 10 * 1 Jan 2001 Plum 15 * 1 Jan 2001 Prune 20 * 1 Jan 2001 Tropical: Avocado 20 * 1 Jan 2001 Mango 30 * 1 Jan 2001 Levee banks and revetments 40 1 Jan 2001 Pea-viners, pea cleaners, vine and straw conveyors 10 1 Jan 2001 Sheep farming assets: Crutching machines, portable type 10 * 1 Jan 2007 Dipping and spraying assets for parasite control: Jet spray system assets (including the race or handler dedicated to the jet spray system) 10 * 1 Jan 2007 Mobile plunge dips 5 * 1 Jan 2007 Feeders (including grain feeders, oat feeders, hay feeders) 15 * 1 Jan 2007 Footbaths 10 * 1 Jan 2007 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jan 2007 Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15 * 1 Jan 2007 Weigh bars, weigh indicators and weigh platforms 10 * 1 Jan 2007 Yards, races, leadup systems and loading ramps: Permanent type 40 * 1 Jan 2007 Portable type 25 * 1 Jan 2007 Woolshed assets: Grinding machine for sharpening cutters 30 * 1 Jan 2007 Shearing machines 30 * 1 Jan 2007 Shearing or crutching handpieces 10 * 1 Jan 2007 Wool bale movers 10 * 1 Jan 2007 Woolpresses 20 * 1 Jan 2007 Woolsheds and shearing sheds 50 * 1 Jan 2007 Wool tables, steel type 20 * 1 Jan 2007 Silos: Ancillary equipment 20 1 Jan 2001 Grain (metal) 30 * 1 Jul 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 Trellis 20 1 Jan 2001 | Substitute Agriculture (01110 to 01990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bee farming plant: Beehives 13 ⅓ 1 Jan 2001 Processing plant 20 1 Jan 2001 Bridges (wooden) 20 1 Jan 2001 Cotton sheds (humidification) 20 1 Jan 2001 Curing barns (tobacco, timber, peanut, corn or grain) 13 ⅓ 1 Jan 2001 Grain, cotton, peanut and rice assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jan 2007 Self-propelled 8 * 1 Jan 2007 General assets: Aeration assets: Controllers 10 * 1 Jan 2007 Kits 15 * 1 Jan 2007 Augers (including conveyors) 15 * 1 Jan 2007 Dryers 20 * 1 Jan 2007 Moisture meters 5 * 1 Jan 2007 Mulchers 10 * 1 Jan 2007 Peanut pre-cleaners 10 * 1 Jan 2007 Slashers 7 * 1 Jan 2007 Harvesting assets: Boll buggies 15 * 1 Jan 2007 Chaser bins 15 * 1 Jan 2007 Combine harvesters 12 *# 1 Jul 2007 Cotton picker/strippers 10 *# 1 Jul 2007 Field bins 20 * 1 Jan 2007 Fuel trailers 15 * 1 Jan 2007 Module builders 15 * 1 Jan 2007 Module tarpaulins 5 * 1 Jan 2007 Peanut diggers (including peanut pullers) 10 *# 1 Jan 2007 Peanut threshers 12 *# 1 Jul 2007 Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets) (excluding hydraulic automated steering) 5 * 1 Jan 2007 Seeding and fertilizing assets: Fertilizer spreaders (including linkage and trailed) 10 * 1 Jan 2007 Planters (including bar, box, combined seeders, precision planters and row crop planters) 15 * 1 Jan 2007 Seed and fertilizer bins 15 * 1 Jan 2007 Tillage assets: Generally 15 * 1 Jan 2007 Harrows 5 * 1 Jan 2007 Laser controlled scraping assets: Transmitters 7 * 1 Jan 2007 Buckets 10 * 1 Jan 2007 Rippers 10 * 1 Jan 2007 Harvester/sweeper 6 ⅔ # 1 Jan 2001 Hay and foraging assets: Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12 * 1 Jan 2007 Balers 10 * 1 Jan 2007 Bale wrappers 10 * 1 Jan 2007 Baler and wrappers 10 * 1 Jan 2007 Forage harvesters 10 *# 1 Jul 2007 Hay rakes (including finger wheel, rotary and parallel) 10 * 1 Jan 2007 Moisture probes 5 * 1 Jan 2007 Mower conditioners: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Super conditioners (hay re-conditioners) 8 * 1 Jan 2007 Tedders 10 * 1 Jan 2007 Trailed bale handling assets: Big square bale stackers 10 * 1 Jan 2007 Generally (including accumulators and bale carriers) 15 * 1 Jan 2007 Windrowers: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Hop growers' plant: Hop picking machines 13 ⅓ 1 Jan 2001 Kilns 20 1 Jan 2001 Horse stalls (Breeze way, Shed row) 33 ⅓ 1 Jan 2001 Horticultural plants: Citrus: Grapefruit 30 * 1 Jan 2001 Lemon 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarin 25 * 1 Jan 2001 Orange 30 * 1 Jan 2001 Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almond 25 * 1 Jul 2001 Cashew 25 * 1 Jul 2001 Chestnut 25 * 1 Jul 2001 Hazelnut 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecan 25 * 1 Jul 2001 Pistachio 25 * 1 Jul 2001 Walnut 25 * 1 Jul 2001 Pome: Apple 20 * 1 Jan 2001 Pear 25 * 1 Jan 2001 Stone Fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarine 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peach 10 * 1 Jan 2001 Plum 15 * 1 Jan 2001 Prune 20 * 1 Jan 2001 Tropical: Avocado 20 * 1 Jan 2001 Mango 30 * 1 Jan 2001 Levee banks and revetments 40 1 Jan 2001 Pea-viners, pea cleaners, vine and straw conveyors 10 1 Jan 2001 Silos: Ancillary equipment 20 1 Jan 2001 Grain (metal) 30 * 1 Jul 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 Trellis 20 1 Jan 2001 Sheep farming (01410) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Crutching machines, portable type 10 * 1 Jan 2007 Dipping and spraying assets for parasite control: Jet spray system assets (including the race or handler dedicated to the jet spray system) 10 * 1 Jan 2007 Mobile plunge dips 5 * 1 Jan 2007 Feeders (including grain feeders, oat feeders, hay feeders) 15 * 1 Jan 2007 Footbaths 10 * 1 Jan 2007 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jan 2007 Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15 * 1 Jan 2007 Weigh bars, weigh indicators and weigh platforms 10 * 1 Jan 2007 Yards, races, leadup systems and loading ramps: Permanent type 40 * 1 Jan 2007 Portable type 25 * 1 Jan 2007 Woolshed assets: Grinding machine for sharpening cutters 30 * 1 Jan 2007 Shearing machines 30 * 1 Jan 2007 Shearing or crutching handpieces 10 * 1 Jan 2007 Wool bale movers 10 * 1 Jan 2007 Wool presses 20 * 1 Jan 2007 Woolsheds and shearing sheds 50 * 1 Jan 2007 Wool tables, steel type 20 * 1 Jan 2007 Beef cattle farming (01420) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Calf cradles 10 * 1 Jan 2007 Cattle crushes (hydraulic and manual) 10 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle yards including races and coolers (steel and timber): Permanent type 30 * 1 Jan 2007 Portable type 20 * 1 Jan 2007 Feed bins including hay racks 15 * 1 Jan 2007 Feed handling assets: Bale feeders 10 * 1 Jan 2007 Feed mixers 10 * 1 Jan 2007 Silage and feedout wagons 10 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure and fertilizer spreaders 10 * 1 Jan 2007 Saddlery and harness 10 * 1 Jan 2007 Beef cattle feedlots (01430) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cattle handling assets: Cattle crushes (hydraulic and manual) 6 * 1 Jan 2007 Cattle induction and transfer yards (steel and timber) 20 * 1 Jan 2007 Cattle treatment yards (steel and timber) 20 * 1 Jan 2007 Cattle wash yards (steel and timber) 20 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle pen assets: Bunk sweepers 8 * 1 Jan 2007 Cattle pen infrastructure assets: Feed bunks or troughs and aprons 20 * 1 Jan 2007 Feed roads 20 * 1 Jan 2007 Pen earthworks 20 * 1 Jan 2007 Pen fences and gates (steel and timber) 20 * 1 Jan 2007 Shade structures 20 * 1 Jan 2007 Pen scrapers 10 * 1 Jan 2007 Feed milling and handling assets: Ancillary grain handling equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jan 2007 Feed mixers 7 * 1 Jan 2007 Feed mixer trucks 7 * 1 Jan 2007 Grain cleaners 10 * 1 Jan 2007 Grain processing assets: Roller mills 15 * 1 Jan 2007 Steam flaking chests 15 * 1 Jan 2007 Steam flaking surge bins 15 * 1 Jan 2007 Tempering silos: Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 Galvanised steel 12 * 1 Jan 2007 Receival pits and hoppers 25 * 1 Jan 2007 Roughage processing assets (including tub rinders) 7 * 1 Jan 2007 Sampling and testing assets 5 * 1 Jan 2007 Silos and bins used for storing dry grain: Concrete 50 * 1 Jan 2007 Steel 20 * 1 Jan 2007 Tank storages for liquid feed supplements 15 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure composting and screening machines 15 * 1 Jan 2007 Dairy cattle farming (01600) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automatic calf feeders 10 * 1 Jul 2007 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles (ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes 10 * 1 Jul 2007 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2007 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2007 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2007 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 | [3] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Oil and fat manufacturing (11500) | Before Olive oil processing assets 15 * 1 Jul 2008 | Insert Edible oil or fat, blended, manufacturing assets: Preparatory and extraction assets: Preparatory and mechanical extraction assets: Breaking assets (including dehullers and crackers) 20 * 1 Jul 2012 Cookers (including conditioners and preheaters) 25 * 1 Jul 2012 Extruders (including screw presses) 20 * 1 Jul 2012 Milling and grinding assets (including flakers, hammer mills and roller mills) 20 * 1 Jul 2012 Pumps 8 * 1 Jul 2012 Vibratory screens 15 * 1 Jul 2012 Solvent extraction system assets: Distillation system assets (incorporating distillation columns, steam economisers, condensers, evaporators and oil strippers) 30 * 1 Jul 2012 Meal and cake processing assets (incorporating desolventisers, toasters, drying and cooling assets) 30 * 1 Jul 2012 Mineral oil recovery system assets (incorporating heat exchangers, mineral oil scrubbers and oil strippers) 30 * 1 Jul 2012 Solvent extractors (including hoppers and conveyors) 30 * 1 Jul 2012 Solvent water separation system assets (incorporating condensers, solvent water separators, steam ejectors and solvent receivers) 30 * 1 Jul 2012 Margarine and shortening processing assets: Pasteurisers 15 * 1 Jul 2012 Pin rotor machines (including plasticators and complectors) 25 * 1 Jul 2012 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2012 Scraped surface heat exchangers (including perfectors and crystallisers) 25 * 1 Jul 2012 Measuring, monitoring and quality control assets: Belt weighers 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Flow meters 10 * 1 Jul 2012 Laboratory assets: Colorimeters 10 * 1 Jul 2012 Furnace ovens 15 * 1 Jul 2012 Gas chromatograph analysers 10 * 1 Jul 2012 Moisture and protein analysers, electronic (including near infra red analysers) 10 * 1 Jul 2012 Spectrophotometers 15 * 1 Jul 2012 Vacuum separators 10 * 1 Jul 2012 Quality control assets (including metal detectors and magnets) 10 * 1 Jul 2012 Seed samplers, hydraulic driven 10 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Packaging assets: Capping machines 15 * 1 Jul 2012 Cartoning assets (including carton and case erecting, packing and closing machines) 15 * 1 Jul 2012 Coding machines 10 * 1 Jul 2012 Filling machines 20 * 1 Jul 2012 Labellers 10 * 1 Jul 2012 Palletisers and depalletisers 20 * 1 Jul 2012 Robots (pick and place packaging machines) 10 * 1 Jul 2012 Wrapping machines (including shrink and stretch wrappers) 15 * 1 Jul 2012 Receiving and storage assets: Bins and containers 20 * 1 Jul 2012 Silos: Meal 20 * 1 Jul 2012 Seed 30 * 1 Jul 2012 Underground seed storage assets (including concrete dump pits) 40 * 1 Jul 2012 Seed and product handling assets: Augers, conveyors, elevators and hoppers 15 * 1 Jul 2012 Support assets: Centrifuges, decanters and separators 20 * 1 Jul 2012 Cooling towers (including packaged type) 20 * 1 Jul 2012 Deodorisers 30 * 1 Jul 2012 Drying assets (including vacuum dryers) 20 * 1 Jul 2012 Emission control assets: Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20 * 1 Jul 2012 Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20 * 1 Jul 2012 Filtration assets: Plate and frame presses and polished filters 30 * 1 Jul 2012 Pressure leaf filters 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Pipes and pipelines 25 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Stacks (steel flues) 20 * 1 Jul 2012 Tanks and vessels: Bulk oil storage tanks 30 * 1 Jul 2012 Other: Steel 20 * 1 Jul 2012 Stainless steel 30 * 1 Jul 2012 | [4] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Grain mill product manufacturing (11610) | Omit CO 2 extraction units 15 * 1 Jul 2008 | Substitute CO 2 extraction units 15 * 1 Jul 2008 | [5] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Confectionery manufacturing (11820) | Insert Prepared animal and bird feed manufacturing (11920) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Batching, grinding and mixing assets: Bins (including mash, outloading, surge, supply and raw material bins) 30 * 1 Jul 2012 Control systems (including batching systems) 10 * 1 Jul 2012 Dressers 10 * 1 Jul 2012 Drum magnets 10 * 1 Jul 2012 Evaporative coolers 10 * 1 Jul 2012 Grinders 10 * 1 Jul 2012 Hammer and roller mills 15 * 1 Jul 2012 Heating chambers (including coils and heat exchangers) 12 * 1 Jul 2012 Hoppers (including expansion, grinder, weigh and surge hoppers) 25 * 1 Jul 2012 Liquid tanks (including molasses and tallow ) 20 * 1 Jul 2012 Load cells 10 * 1 Jul 2012 Mixers (including paddle, premix and ribbon screw) 20 * 1 Jul 2012 Pumps (including heat, molasses and water pumps) 7 * 1 Jul 2012 Rotary valves 15 * 1 Jul 2012 Shears 15 * 1 Jul 2012 Turn heads 20 * 1 Jul 2012 Drying, coating, cooling and addition assets: Coating assets (including oil, tumble and vacuum coaters) 12 * 1 Jul 2012 Coolers (including counterflow, horizontal and vertical) 15 * 1 Jul 2012 Cooling fans and cyclones 10 * 1 Jul 2012 Dryers 15 * 1 Jul 2012 Injection systems (including tallow) 15 * 1 Jul 2012 Meters (including counterflow meters) 10 * 1 Jul 2012 Post pellet addition systems (incorporating mixers) 10 * 1 Jul 2012 Screening and sieving assets 10 * 1 Jul 2012 Vacuum pump and piping 15 * 1 Jul 2012 Liquid feed assets: Augers, conveyors and elevators 7 1 Jul 2012 Bladders for molasses ponds 10 * 1 Jul 2012 Bulk bag hangers 10 * 1 Jul 2012 Covers for molasses ponds 10 * 1 Jul 2012 Hoppers 10 * 1 Jul 2012 Liners for tanks 5 * 1 Jul 2012 Micro scales 7 * 1 Jul 2012 Mixers 10 * 1 Jul 2012 Mixing tanks for clay and other products 15 * 1 Jul 2012 Pumps: Acid and urea pumps 3 * 1 Jul 2012 Heat, molasses and water pumps 10 * 1 Jul 2012 Silos (including PVC and steel construction) 15 * 1 Jul 2012 Storage tanks (including PVC and steel construction) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10 * 1 Jul 2012 Case erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2012 Inspection equipment (including checkweighers, metal detectors, counting machines) 10 * 1 Jul 2012 Multihead and singlehead weighers 10 * 1 Jul 2012 Palletisers and depalletisers 15 * 1 Jul 2012 Robotic pick and place, lid, tray and sealing assets 10 * 1 Jul 2012 Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10 * 1 Jul 2012 Pre-conditioning and extrusion assets: Boilers 20 * 1 Jul 2012 Conditioners 10 * 1 Jul 2012 Crumble rollers 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Pellet presses (including air flow and die feeder presses) 15 * 1 Jul 2012 Pellet testers 10 * 1 Jul 2012 Raw material receiving, storage and handling assets: Augers 10 * 1 Jul 2012 Bulkheads 20 * 1 Jul 2012 Chutes, deadboxes and diverters 10 * 1 Jul 2012 Conveyors (including belt, drag, grain and screw conveyors) 15 * 1 Jul 2012 Elevators and distributors (including bucket and transfer elevators) 15 * 1 Jul 2012 Grain cleaning and shifting assets (including grain blowers and grain shifters) 15 * 1 Jul 2012 Grain transfer drag chains 15 * 1 Jul 2012 Portable conveying assets (including augers and belt conveyors) 5 * 1 Jul 2012 Receival pits 30 * 1 Jul 2012 Rotary and slide gates 10 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Storage bins 20 * 1 Jul 2012 Support assets: Air compressors 10 * 1 Jul 2012 Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15 * 1 Jul 2012 Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15 * 1 Jul 2012 Feed delivery bins 15 * 1 Jul 2012 Fire prevention systems (incorporating fire protection system and water tanks) 20 * 1 Jul 2012 Grain vacuum and silo sampling probes 5 * 1 Jul 2012 Laboratory assets (including grain testing assets) 10 * 1 Jul 2012 Near infrared transmission systems and analysers 7 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 | [6] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Other food product manufacturing n.e.c. (11990) | Before Peanut processing assets: | Insert Coffee processing assets: Bins and hoppers (including gravity bins and holding bins) 20 * 1 Jul 2012 De-stoners, gravity separators and magnetic separators 20 * 1 Jul 2012 Extraction and evaporation assets (including decanters, evaporators/finishers, flash vessels/stripping columns, pressure vessels/cells, separators/clarifiers, spray driers, strainers and wet scrubbers) 20 * 1 Jul 2012 Grinders 20 * 1 Jul 2012 Material handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2012 Packaging assets: Form fill and seal packaging machines (including flat bottom, flat top and bottom, pillow shape, stand up and vacuum brick pack packaging machines) 12 * 1 Jul 2012 Inspection equipment including checkweighers, metal detectors, counting machines etc 12 * 1 Jul 2012 Multihead weighers 12 * 1 Jul 2012 Process control valves 10 * 1 Jul 2012 Roasters (including cooling trays) 20 * 1 Jul 2012 Sample roasters 15 * 1 Jul 2012 Silos 25 * 1 Jul 2012 Smoke/odour elimination systems (incorporating afterburners, housing and piping) 15 * 1 Jul 2012 Support assets: Air compressors 12 * 1 Jul 2012 Boiler house assets 20 * 1 Jul 2012 Clean-in-place (CIP) systems 15 * 1 Jul 2012 Control system assets (including programmable logic controllers and variable speed drives) 10 * 1 Jul 2012 Laboratory assets: Electronic (including analysers and spectrometers) 7 * 1 Jul 2012 Generally 10 * 1 Jul 2012 Pipes 20 * 1 Jul 2012 Pumps 20 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Scales 10 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Waste water treatment assets 20 * 1 Jul 2012 Weighbridges 25 * 1 Jul 2012 Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals): Ancillary and support assets: Air compression assets: Air dryers 10 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Compressors and packaged air compression systems 15 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Clean in place (CIP) assets 10 * 1 Jul 2012 Control systems generally 10 * 1 Jul 2012 Conveyors (including auger conveyors, belt conveyors, bucket elevators, flume conveyors roller conveyors, web conveyors etc) 15 * 1 Jul 2012 Dust collection systems 20 * 1 Jul 2012 Fire control assets - use any relevant determination in Table B Frying oil reclaiming and cleansing systems incorporating filtration equipment, storage tanks and ventilation hoods 20 * 1 Jul 2012 Heat exchangers 15 * 1 Jul 2012 Holding and storage tanks generally (including water storage tanks) 20 * 1 Jul 2012 Piping and reticulation lines (excluding fire water pipes) 25 * 1 Jul 2012 Pumps (including cavity pumps, centrifugal pumps, lobe pumps etc) 10 * 1 Jul 2012 Refrigeration and freezing assets: Chilled water systems generally (including chillers, condensers and cooling towers) 15 * 1 Jul 2012 Cooling tunnels 20 * 1 Jul 2012 Freezers: Generally (including blast freezers and plate freezers) 15 * 1 Jul 2012 Spiral freezers 10 * 1 Jul 2012 Insulation panels used in cold stores, cool rooms, freezer rooms etc - see Table B Uninterruptible power supply (UPS) assets - see Table B, Power supply assets Valves 10 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding lagoon and pond covers) 25 * 1 Jul 2012 Blowers 20 * 1 Jul 2012 Clarifiers (including dissolved air floatation equipment and screens) 20 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Lagoons and ponds 40 * 1 Jul 2012 Lagoon and pond covers 12 * 1 Jul 2012 Lagoon and pond liners 20 * 1 Jul 2012 Reverse osmosis system assets 20 * 1 Jul 2012 Sludge dewatering assets (including filters, separators etc) 15 * 1 Jul 2012 Water treatment filters (including carbon filters and membrane filters) 10 * 1 Jul 2012 Frozen appetiser and finger food manufacturing assets: Appetiser forming machines 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixing assets (including meat mincers, meat mincer/blenders, mixer/grinding machines and mixers generally) 15 * 1 Jul 2012 Frozen lasagne manufacturing assets generally (including cookers, cutters, depositors, extruders, lasagne making machines, mixers and sheeters) 15 * 1 Jul 2012 Frozen pasta product manufacturing assets generally - use any relevant determination made for pasta manufacturing assets in Table A Cereal and pasta product manufacturing (11620) Frozen pizza manufacturing assets: Pizza base making assets: Dough mixers 15 * 1 Jul 2012 Ovens 20 * 1 Jul 2012 Pizza base forming and sheeting assets (including chunking units, cutters, extruders, laminators, spiker rollers etc) 15 * 1 Jul 2012 Proofers 15 * 1 Jul 2012 Pizza sauce and topping application assets (including can opening machines, cheese shredding assets, depositors, enrobers, topping applicators and water coating sprayers) 15 * 1 Jul 2012 Pocket pizza making machines 15 * 1 Jul 2012 Frozen potato product manufacturing assets (including french fries/potato chips, potato flake, potato shred and shred product manufacturing assets): Pre-processing assets: Deskinners and peelers: Abrasive/brush peelers 12 * 1 Jul 2012 Steam peelers 10 * 1 Jul 2012 Destoners 20 * 1 Jul 2012 Sizing and sorting assets: Electronic sorters 10 * 1 Jul 2012 Mechanical sizers (including roller sizers and screen shaker sizers) 15 * 1 Jul 2012 Trim tables (roller inspection tables) 20 * 1 Jul 2012 Washers and brushers (including barrel washers, flat bed brushers, polishers and pre-cleaner wet hopper washers) 12 * 1 Jul 2012 Processing assets generally: Batter enrobers 10 * 1 Jul 2012 Blanchers 15 * 1 Jul 2012 Cookers 12 * 1 Jul 2012 Cutters: Mechanical cutters 10 * 1 Jul 2012 Water based (hydro) cutters 15 * 1 Jul 2012 Dicers 10 * 1 Jul 2012 Dosing systems for dextrose and SAPP application etc 15 * 1 Jul 2012 Dryers: Flake drum dryers 20 * 1 Jul 2012 Generally (including dewatering dryers) 15 * 1 Jul 2012 Flake breakers 10 * 1 Jul 2012 Forming drums/machines 10 * 1 Jul 2012 Fryers 12 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Pre-heaters 15 * 1 Jul 2012 Shredders 10 * 1 Jul 2012 Trimming and grading assets (including shaker screen tables used in grading finished products and nubbin removal, sliver removers etc) 10 * 1 Jul 2012 Frozen pre-prepared meal manufacturing assets (including cookers and kettles, depositors, fillers, meat injectors and tenderisers, mixers, multihead weighers, ovens, particle and sauce applicators and rice/pasta cookers) 15 * 1 Jul 2012 Ingredient receiving and handling assets: Bins and hoppers (including holding bins, intermediate bulk containers, tote bins etc): Mild and stainless steel 15 * 1 Jul 2012 Others (including plastic and fibreglass) 8 * 1 Jul 2012 Potato storage assets: Air handling system assets used in potato storage structures: Aeration pipes 25 * 1 Jul 2012 Control systems 15 * 1 Jul 2012 Fans 15 * 1 Jul 2012 Humidification assets (humidifiers etc) 10 * 1 Jul 2012 Refrigeration assets (refrigeration units etc) 12 * 1 Jul 2012 Potato pilers (bin pilers) 20 * 1 Jul 2012 Silos (flour) 25 * 1 Jul 2012 Tippers and unloaders (including bin tippers and unloaders, bulker bag unloaders and tote tippers and unloaders) 12 * 1 Jul 2012 Trolleys (for cooked rice etc) 5 * 1 Jul 2012 Packaging and quality control assets: Accumulators 12 * 1 Jul 2012 Adhesive applicators 7 * 1 Jul 2012 Cartoners (including inner and outer cartoning machines) 15 * 1 Jul 2012 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2012 Case sealing machines 10 * 1 Jul 2012 Checkweighers 10 * 1 Jul 2012 Coding machines (including laser coding machines) 8 * 1 Jul 2012 Flow wrappers 10 * 1 Jul 2012 Form fill and seal assets (including bagging units and multihead weighers) 15 * 1 Jul 2012 Heat shrink tunnels 10 * 1 Jul 2012 Metal detectors 10 * 1 Jul 2012 Palletisers 12 * 1 Jul 2012 Palletising robots 10 * 1 Jul 2012 Pallet wrappers 12 * 1 Jul 2012 Product loaders and stackers 15 * 1 Jul 2012 Tray denesters 15 * 1 Jul 2012 Tray sealers 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 X-ray detectors 10 * 1 Jul 2012 | [7] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Other food product manufacturing n.e.c. (11990) | After Transformers 40 * 1 Jul 2009 | Insert Tea processing assets: Bins (including receiving and refrigerated) 15 * 1 Jul 2012 Bin tippers 20 * 1 Jul 2012 Classifiers and shredders 20 * 1 Jul 2012 Dryers (including primary, secondary and final) 20 * 1 Jul 2012 Fermenters (oxidizers) 20 * 1 Jul 2012 Fibre extractors 20 * 1 Jul 2012 Laboratory assets: Generally 15 * 1 Jul 2012 Laboratory analysers 10 * 1 Jul 2012 Materials handling assets (including augers, belt conveyors, bucket elevators, vibratory conveyors, structures, gearboxes and motors) 15 * 1 Jul 2012 Packaging assets: Bagging machines (including flow wrappers and roll wrapping machines) 15 * 1 Jul 2012 Packaging machines: Form fill and seal packaging machines 15 * 1 Jul 2012 Generally (including flat bottom, flat top and bottom, pillow shape and stand up packaging machines) 15 * 1 Jul 2012 Vacuum brick pack packaging machines 15 * 1 Jul 2012 Tea packaging assets generally (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, shrink wrappers and stretch wrappers etc) 15 * 1 Jul 2012 Pre dryers 20 * 1 Jul 2012 Rollers (including crush tear and curl (CTC), electrostatic, secondary and final) 20 * 1 Jul 2012 Rotovanes 20 * 1 Jul 2012 Support assets: Air compression assets (including air dryers, air receivers and compressors) 12 * 1 Jul 2012 Blowers and fans 15 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Bulka bags 5 * 1 Jul 2012 Control system assets (including control cabinets and switchgear, instrumentation, programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10 * 1 Jul 2012 Switchboards 20 * 1 Jul 2012 Vibratory screens 20 * 1 Jul 2012 Withering troughs (incorporating controls and sensors) 25 * 1 Jul 2012 | [8] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Beer manufacturing (12120) | Omit Liquid CO 2 storage 20 * 1 Jul 2008 | Substitute Liquid CO 2 storage 20 * 1 Jul 2008 | [9] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Wine and other alcoholic beverage manufacturing (12140) | Omit Diatomaceous earth filter units (including earth make-up system) 10 * 1 Jul 2008 Substitute Diatomaceous earth filter units (including earth make-up system) 10 * 1 Jul 2008 | [10] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Industrial gas manufacturing (18110) | Omit Amine based adsorption/desorption systems 20 * 1 Jul 2011 | Substitute Amine based absorption/desorption systems 20 * 1 Jul 2011 | [11] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Basic chemical and chemical product manufacturing (18120 to 18130) | Omit Basic chemical and chemical product manufacturing (18120 to 18130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical manufacturing plant: General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Fertiliser manufacturing plant 20 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 | Substitute Basic chemical and chemical product manufacturing (18120 to 18130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical manufacturing plant (not listed elsewhere): General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Ethanol manufacturing assets: Cooking assets: Filters and strainers 15 * 1 Jul 2012 Flash tanks 20 * 1 Jul 2012 Jet cookers 10 * 1 Jul 2012 Liquefaction tanks (including cook tubes and slurry tanks) 20 * 1 Jul 2012 Meal mixers 15 * 1 Jul 2012 Distillation and purification assets: Distillation columns 25 * 1 Jul 2012 Molecular sieve adsorption systems (incorporating condensers, control systems, coolers, heaters, molecular sieves, pumps, tanks and vacuum equipment) 25 * 1 Jul 2012 Reboilers 20 * 1 Jul 2012 Side stream strippers 20 * 1 Jul 2012 Feedstock handling and storage assets: Grain assets: Cleaning assets (including magnetic separators, screeners and sieves) 20 * 1 Jul 2012 Conveyor belt weighers 15 * 1 Jul 2012 Conveyors (including belt, drag and screw conveyors, bucket and rake elevators and chutes) 15 * 1 Jul 2012 Hoppers (including weigh hoppers) 25 * 1 Jul 2012 Milling machines (including hammer and roller mills) 20 * 1 Jul 2012 Silo aerators 15 * 1 Jul 2012 Silos 30 * 1 Jul 2012 Starch tanks 25 * 1 Jul 2012 Molasses assets: Dam covers 12 * 1 Jul 2012 Dam liners 20 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Receival station control systems 10 * 1 Jul 2012 Receival troughs (incorporating protective cladding, rails and roofing) 40 * 1 Jul 2012 Tanks 30 * 1 Jul 2012 Fermentation assets: Chillers 20 * 1 Jul 2012 Fermentation tanks 30 * 1 Jul 2012 Scrubbers 20 * 1 Jul 2012 Yeast propagation vessels 20 * 1 Jul 2012 Yeast recovery assets (molasses feedstock): Centrifugal separators 20 * 1 Jul 2012 Filtering assets (including feed tanks, filtering vessels and hydrocyclone systems) 20 * 1 Jul 2012 Hoppers, mixing tanks and storage tanks 25 * 1 Jul 2012 Stillage assets: Distillers grain assets: Centrifugal decanters 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Cooling assets for dried distillers grain (including blowers and fans, chillers, ducting and other cooling assets) 20 * 1 Jul 2012 Evaporators 25 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Rotary drum dryers 20 * 1 Jul 2012 Stillage and syrup tanks 25 * 1 Jul 2012 Dunder and stillage assets (molasses feedstock): Conveyors and hoppers for fertiliser additives 15 * 1 Jul 2012 Dam covers 12 * 1 Jul 2012 Dams 40 * 1 Jul 2012 Pipelines (incorporating fittings and valves) 25 * 1 Jul 2012 Tanks (including fertiliser additive mixing and buffer tanks) 20 * 1 Jul 2012 Support and other assets: Additive dosing systems (including pipes, pumps and tanks): Plastic 5 * 1 Jul 2012 Other 20 * 1 Jul 2012 Air compression assets: Air compressors 15 * 1 Jul 2012 Air drying and filtering systems 12 * 1 Jul 2012 Air receivers 20 * 1 Jul 2012 Blowers and fans 20 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10 * 1 Jul 2012 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2012 Cooling towers 20 * 1 Jul 2012 Dust collection systems (including baghouses, cyclones and other dust collection assets) 20 * 1 Jul 2012 Heat exchangers (excluding column reboilers) 15 * 1 Jul 2012 Laboratory assets: Analysers 10 * 1 Jul 2012 Other laboratory equipment (including autoclaves, centrifuges, drying ovens, fume cupboards and UV sterilisers) 10 * 1 Jul 2012 Piping assets: Flow meters 10 * 1 Jul 2012 Pipes 25 * 1 Jul 2012 Valves 10 * 1 Jul 2012 Pumps 15 * 1 Jul 2012 Safety assets: Fire control and alarm assets - see Table B Gas detectors: Fixed 10 * 1 Jul 2012 Portable 4 * 1 Jul 2012 Tanker filling assets: Automated dispensing systems 10 * 1 Jul 2012 Automatic tank gauges 10 * 1 Jul 2012 Fire protection systems (incorporating auxiliary monitors, fire and ultraviolet detectors, fire indicator panels, fire retardant lines and foam storage tanks) 15 * 1 Jul 2012 Hoses 2 * 1 Jul 2012 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2012 Meters and metering systems 7 * 1 Jul 2012 Overfill protection systems 10 * 1 Jul 2012 Tanks: Chemical tanks (including clean in place tanks): Plastic 15 * 1 Jul 2012 Other 20 * 1 Jul 2012 Ethanol and petroleum tanks: Stainless steel 30 * 1 Jul 2012 Other 25 * 1 Jul 2012 Water tanks (including condensate collection tanks) 25 * 1 Jul 2012 Vapour condensers 20 * 1 Jul 2012 Waste water treatment assets: Aerators 20 * 1 Jul 2012 Biogas system assets (excluding effluent pond covers) 25 * 1 Jul 2012 Digester/aeration tanks 25 * 1 Jul 2012 Effluent channels and ponds 40 * 1 Jul 2012 Pond covers 12 * 1 Jul 2012 Pond liners 20 * 1 Jul 2012 Water filtration assets (including ion exchange assets and reverse osmosis assets) 15 * 1 Jul 2012 Weighbridges 20 * 1 Jul 2012 Fertiliser manufacturing plant 20 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 | [12] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Other basic chemical product manufacturing (18910 to 18990) | Before Explosive manufacturing plant 13 ⅓ 1 Jan 2001 | Insert Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 | [13] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Concrete product manufacturing (20340) | After Concrete pipe manufacturing plant 13 ⅓ 1 Jan 2001 | Insert Concrete roof tile manufacturing assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Applicator batching assets (including hoppers, mixers and tanks) (excluding batching assets for anti-scuff hot glue/max applicators and oil applicators) 15 * 1 Jul 2012 Applicators: Anti-scuff hot glue/wax 10 * 1 Jul 2012 General (including colour, sealer and sheen) 20 * 1 Jul 2012 Oil (excluding oil tanks) 10 * 1 Jul 2012 Bins 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Curing assets: Boilers 20 * 1 Jul 2012 Curing bays: Concrete 25 * 1 Jul 2012 Foam sandwich (incorporating insulated panel walls, roof and doors) 10 * 1 Jul 2012 Rackers/derackers (including loaders/unloaders) 20 * 1 Jul 2012 Racks (used in curing bays) 10 * 1 Jul 2012 Depalleters 20 * 1 Jul 2012 Extruders 15 * 1 Jul 2012 Hoppers 15 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Packaging assets: General (including collectors, compilers and cranes) 20 * 1 Jul 2012 Robots 10 * 1 Jul 2012 Shrink wrappers 10 * 1 Jul 2012 Strapping assets 10 * 1 Jul 2012 Wrapping assets 10 * 1 Jul 2012 Plates: General 7 * 1 Jul 2012 Trim (including plates used for barge and ridge tiles) 5 * 1 Jul 2012 Fibre cement building boards manufacturing assets: Curing assets: Autoclaves (incorporating rails) 30 * 1 Jul 2012 Boilers 20 * 1 Jul 2012 Chargers (including traversers) 15 * 1 Jul 2012 Trackwork 20 * 1 Jul 2012 Trolley chain hauling systems (incorporating chains, gearboxes, motors and tappets) 15 * 1 Jul 2012 Trolley transfer platforms (including transversals) 20 * 1 Jul 2012 Trolleys (including trucks) used inside and outside autoclaves 10 * 1 Jul 2012 Trolleys (including trucks) used only outside autoclaves 20 * 1 Jul 2012 Tunnels (including steamers) 25 * 1 Jul 2012 Finishing line and packaging assets: Applicators (including coating and sealing applicators) 7 * 1 Jul 2012 Drying tunnels (including heating ovens) 10 * 1 Jul 2012 Machining assets (including sanding and trimming assets) 15 * 1 Jul 2012 Printers 5 * 1 Jul 2012 Robots 10 * 1 Jul 2012 General assets: Air compressors (rotary screw) 10 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Conveyors 20 * 1 Jul 2012 Dust collection assets 20 * 1 Jul 2012 Oil tanks 30 * 1 Jul 2012 Stackers/unstackers (including pilers/unpilers) 15 * 1 Jul 2012 Steel templates 7 * 1 Jul 2012 Manufacturing, trimming and pressing assets: Cranes (used to load boards into presses and unload boards from presses) 15 * 1 Jul 2012 Guillotines 20 * 1 Jul 2012 Hatschek machines (including tub machines) 25 * 1 Jul 2012 Presses 20 * 1 Jul 2012 Scrap return assets (including pulpers and shredders) 15 * 1 Jul 2012 Trimmers 20 * 1 Jul 2012 Storage, preparation and mixing assets: Ball mills 25 * 1 Jul 2012 Batching vessels (including feeding vessels) (excluding silica thickener vessels) 20 * 1 Jul 2012 Classifiers (including cyclones) 15 * 1 Jul 2012 Hoppers 20 * 1 Jul 2012 Hydropulpers 20 * 1 Jul 2012 Mixers 15 * 1 Jul 2012 Refiners 20 * 1 Jul 2012 Storage tanks (including silica thickener vessels) 25 * 1 Jul 2012 Silos 30 * 1 Jul 2012 | [14] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Concrete product manufacturing (20340) | Omit Tile manufacturing plant (cement and concrete): | Substitute Tile manufacturing plant (cement and concrete, but excluding concrete roof tiles): | [15] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100) | Omit Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail transport (47100 to 47200): | Substitute Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail transport (47100 to 47200) | [16] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Fabricated metal product manufacturing (22100 to 22990) | Omit Metal forming plant: Dies and tooling 4 ½ 1 Jan 2001 Roll forming dies 10 1 Jan 2001 | [17] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Fabricated metal product manufacturing (22100 to 22990) | Insert Steel coil roll forming, slitting, blanking and sheet metal forming (22210 to 22990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Steel coil blanking or shear line assets: Coil cars (including stationary coil cars) 15 * 1 Jul 2012 Cut to length shears and guillotines 15 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 Grip feeders 10 * 1 Jul 2012 Levellers 15 * 1 Jul 2012 Meter wheels 7 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Scissor lifts 15 * 1 Jul 2012 Stackers 15 * 1 Jul 2012 Steel coil roll forming assets: Auto banders 10 * 1 Jul 2012 Closed section induction welders 15 * 1 Jul 2012 Closed section laser welders 10 * 1 Jul 2012 CNC laser cutting units 10 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil joining welding units 15 * 1 Jul 2012 Coil levellers and straighteners 15 * 1 Jul 2012 Coil magazines 15 * 1 Jul 2012 Coil tilters 15 * 1 Jul 2012 Coil tilting coil cars 15 * 1 Jul 2012 Control systems assets: Motion controllers 10 * 1 Jul 2012 PLCs 10 * 1 Jul 2012 Potentiometers 5 * 1 Jul 2012 Variable speed drives 10 * 1 Jul 2012 Control systems including roll former control systems (incorporating end coders), de-coiler/un-coiler control systems and snubber control systems 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Embossing units 5 * 1 Jul 2012 Flying shears 10 * 1 Jul 2012 In-line presses and punches 15 * 1 Jul 2012 In-line printers and labellers 7 * 1 Jul 2012 Metal saws: Band saws 10 * 1 Jul 2012 Rotary cut off saws 10 * 1 Jul 2012 Roll former tooling 8 * 1 Jul 2012 Roll formers (incorporating entry guides, fixed and height adjustable pinch rollers, drive motor and gearboxes, base and power supply unit): Fixed 15 * 1 Jul 2012 Mobile 10 * 1 Jul 2012 Run out tables 15 * 1 Jul 2012 Shears and guillotines 15 * 1 Jul 2012 Snubbers (incorporating drives, motors and gearboxes) 15 * 1 Jul 2012 Strip lubricators 10 * 1 Jul 2012 Support assets: Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Engineering workshop assets: CNC and NC lathes 10 * 1 Jul 2012 Drilling machines 10 * 1 Jul 2012 Keyway broaching presses 15 * 1 Jul 2012 Guard lights (incorporating red eye guard lights and stands) 7 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Spreader bars 10 * 1 Jul 2012 Manual strapping machines 7 * 1 Jul 2012 Measuring assets (including micrometers, protractors, tapes, and vernier callipers) 7 * 1 Jul 2012 Perimeter fencing 15 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Stackers (drop and suction) 15 * 1 Jul 2012 Stretch wrappers 10 * 1 Jul 2012 Tunnel guarding (including safety cages) 15 * 1 Jul 2012 Steel coil slitting assets: Anti-flutter rolls 10 * 1 Jul 2012 Auto banders (incorporating conveyors, strapping heads, coil lift systems, strapping dispensers, accumulators and controls) 10 * 1 Jul 2012 Carryover tables 15 * 1 Jul 2012 Coil cars 15 * 1 Jul 2012 Coil stacking systems 20 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Controlled access gates 10 * 1 Jul 2012 Conveyors: Gravity feed conveyors (incorporating belts, rollers and frames) 15 * 1 Jul 2012 Motorised conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 De-coiler/un-coiler edge guides 10 * 1 Jul 2012 De-coilers/un-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers and brakes) 15 * 1 Jul 2012 Downenders (incorporating conveyors, hydraulics and controls) 20 * 1 Jul 2012 Entry and exit coil carousels/capstans 20 * 1 Jul 2012 Entry shears 15 * 1 Jul 2012 Exit edge guides 10 * 1 Jul 2012 Exit feed up units (incorporating deflector and lift rolls, shears, separators, tables and traverse drives) 20 * 1 Jul 2012 Exit turnstile/coil stackers 20 * 1 Jul 2012 Lifting assets: C-hooks 15 * 1 Jul 2012 Magnet cranes 20 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Main hydraulic power pack (incorporating interconnecting pipe work to valve stands) 15 * 1 Jul 2012 Pallet conveyor monorails 10 * 1 Jul 2012 Peeler tables 15 * 1 Jul 2012 Perimeter guarding 15 * 1 Jul 2012 Pinch rollers/breakers 20 * 1 Jul 2012 Pneumatic systems assets: Air compressors 7 * 1 Jul 2012 Air driers 7 * 1 Jul 2012 Air receivers 15 * 1 Jul 2012 Re-coilers (incorporating drives, motors, mandrels, gearboxes, snubbers, and brakes) 15 * 1 Jul 2012 Scrap baller 15 * 1 Jul 2012 Scrap chopper bins and carriages 20 * 1 Jul 2012 Scrap chopper conveyors (incorporating gearboxes, belts, rollers, bearings, motors, frames and controls) 15 * 1 Jul 2012 Scrap choppers 20 * 1 Jul 2012 Separator blades 10 * 1 Jul 2012 Slitter tooling (incorporating blades, rubbers and spacers) 5 * 1 Jul 2012 Slitting head building stations (incorporating rotating rig) 20 * 1 Jul 2012 Slitting head entry side guides 10 * 1 Jul 2012 Slitting heads (incorporating electric motors, gearboxes and drive shafts) 15 * 1 Jul 2012 Tension units (incorporating entry and exit quadrants, rolls, separators, drag pads, motors, gearboxes and drives) 15 * 1 Jul 2012 Weighing scales (incorporating load cells and controls) 20 * 1 Jul 2012 Steel sheet metal forming assets: Blankers 15 * 1 Jul 2012 Brake presses 20 * 1 Jul 2012 CNC multi head combined slitter/blankers 15 * 1 Jul 2012 Control systems 10 * 1 Jul 2012 Folders 10 * 1 Jul 2012 Guillotines 15 * 1 Jul 2012 Mini slitters 15 * 1 Jul 2012 | [18] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Steel coil roll forming, slitting, blanking and sheet metal forming (22210 to 22990) | Insert Boiler, tank and other heavy gauge metal container manufacturing (22310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sheet metal tanks manufacturing assets: Band saws 5 * 1 Jul 2012 Coil holders 10 * 1 Jul 2012 Curving rollers 10 * 1 Jul 2012 Drilling machines (including bench and radial drills) 5 * 1 Jul 2012 Gang and turret punching machines 15 * 1 Jul 2012 Hand tools 5 * 1 Jul 2012 Hoists: Electric 5 * 1 Jul 2012 Hydraulic 15 * 1 Jul 2012 Hooks (including c-hooks and slinger hooks) 5 * 1 Jul 2012 Jib cranes 15 * 1 Jul 2012 Laser cutters 7 * 1 Jul 2012 Overhead cranes and gantries 25 * 1 Jul 2012 Pallet jacks 10 * 1 Jul 2012 Plate grabs 5 * 1 Jul 2012 Racking 20 * 1 Jul 2012 Riveting machines 15 * 1 Jul 2012 Shears: Hand-held type 3 * 1 Jul 2012 Guillotine type 15 * 1 Jul 2012 Spreader bars 15 * 1 Jul 2012 Trolleys 5 * 1 Jul 2012 Welders 5 * 1 Jul 2012 | [19] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle manufacturing (23110) | After Wheel alignment systems incorporating alignment machines housing computer hardware and software, probes and sensors 15 * 1 Jul 2011 | Insert Metal stamping and blanking assets: Ancillary assets (including building and services assets): Air compressors 15 * 1 Jul 2012 Air dryers 10 * 1 Jul 2012 Generally (including air conditioning assets, air cooling assets, fencing (removable), fire control and alarm assets, power supply assets) - use any applicable determination in Table B Steelwork structures (including access and storage platforms, bollards, ladders etc) 15 * 1 Jul 2012 Blanking and stamping press assets: Presses (including production presses and production supporting presses such as die spotting presses, tryout presses etc) 15 * 1 Jul 2012 Support assets (including decoilers, loaders, unloaders, pallet transfer, sheet feeders, crane savers etc) 15 * 1 Jul 2012 Die change over assets (die trailers, die trucks, die trolleys etc) 15 * 1 Jul 2012 Die racks 15 * 1 Jul 2012 Dies (stamping dies) 7 * 1 Jul 2012 Inspection and measuring assets (including accelerometers, accuracy measurement tools, desktop friction and wear testers, dualscopes and measuring and evaluation machines generally) 10 * 1 Jul 2012 Maintenance workshop and tool room assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Cutting machines (including gas cutters and plasma cutting machines) 10 * 1 Jul 2012 Exhaust fans 10 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Hand tools (including portable power tools, sealer guns and spray guns) 3 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks etc) 15 * 1 Jul 2012 Lifting equipment (including vertical elevators and hoists) 15 * 1 Jul 2012 Maintenance machines and tool room assets generally (including boring machines, folding machines, grinding machines, guillotines, hydraulic benders and presses, lapping machines, lathes, milling machines, NC machines and pipe threaders) 15 * 1 Jul 2012 Measuring assets (including height gauges, micrometers, surface measuring machines and vernier calipers) 10 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (including ARC welders, MIG welders and TIG welders) 10 * 1 Jul 2012 Pallets 10 * 1 Jul 2012 Production control systems 10 * 1 Jul 2012 Robots (including press tending robots, press transfer robots and pressed parts rack loading robots) 10 * 1 Jul 2012 Scrap metal baling assets (including balers and conveying systems) 15 * 1 Jul 2012 Steel coil and steel sheet handling assets: Automated guided vehicles (AGVs used in blank/stamped parts handling) 10 * 1 Jul 2012 Coil loaders including hydraulic carts, lift tables and platforms 15 * 1 Jul 2012 Conveyors 15 * 1 Jul 2012 Forklifts - see Table B Overhead cranes and hoists 20 * 1 Jul 2012 Steel coil and steel sheet processing assets: Blank/sheet turnover machines 15 * 1 Jul 2012 Destacking/stacking machines 10 * 1 Jul 2012 Washing machines 10 * 1 Jul 2012 Motor car engine assembly and manufacturing assets: Ancillary and support assets: Air compressors 15 * 1 Jul 2012 Air curtains 10 * 1 Jul 2012 Control systems (including mimic panels) 10 * 1 Jul 2012 Cooling water supply assets (including cooling towers, storage tanks and water conditioning/dosing assets) 15 * 1 Jul 2012 Dust and fume extraction assets (including ducting, extraction fans, hoppers etc) 15 * 1 Jul 2012 Engine lubrication storage, filtration and feed plant assets 15 * 1 Jul 2012 Engine pallets 10 * 1 Jul 2012 Lighting (production) 15 * 1 Jul 2012 Racks, shelving, stands and tables generally 15 * 1 Jul 2012 Robots generally (including assembly robots, gantry robots and pick and place robots etc) 10 * 1 Jul 2012 Safety assets generally (including guarding, matting, railing etc, where separately identifiable and not incorporated into an existing asset) 10 * 1 Jul 2012 Stillages, storage bins, tote boxes and trolleys 10 * 1 Jul 2012 Swarf and machining line coolant separation and refrigeration systems (incorporating coolant circulation pumps and tanks, outfeed extractors, refrigeration chiller packs, separators and swarf tote excavators) 15 * 1 Jul 2012 Tooling assets: Electronic and laser tool pre-setting and setting machines (including coordinate measurement machines) 10 * 1 Jul 2012 Tooling (for drills, lathes, mills etc) 3 * 1 Jul 2012 Engine assembly and engine component sub-assembly assets: Adhesive application assets used in form-in-place gasket systems etc (including adhesive unloading equipment and robots) 10 * 1 Jul 2012 Assembly and sub-assembly assets generally (including assembly machines, balancing machines, bearing shell detection assets, crank and piston spin test machines, oil filling machines etc) 10 * 1 Jul 2012 Coding assets (including automated ink or spray jet coders and automated pin coding stamping machines) 10 * 1 Jul 2012 Nut runner assets: Automated nut runner and fastening systems incorporating cables and controllers, and including bolt torquing robots 10 * 1 Jul 2012 Manually operated nut runners (pre-torque applications etc) 5 * 1 Jul 2012 Power tools generally 3 * 1 Jul 2012 Engine component machining line assets (including broaching machines, deburring machines, gauging machines, honing machines, leak testing machines, machining centres, pallet loading systems, surface grinding machines, transfer machines, washing machines etc) 15 * 1 Jul 2012 Engine function testing assets (including cold test machines, engine dynamometers, engine ignition testing machines and hot test machines) 10 * 1 Jul 2012 Handling assets: Conveyors: Elevating conveyors (including engine block elevating conveying assets etc) 15 * 1 Jul 2012 Floor and in-floor standalone conveyors (including belt conveyors, infeed and outfeed conveyors) 15 * 1 Jul 2012 Monorails and overhead conveyors 15 * 1 Jul 2012 Cranes and hoists (including bridge cranes, gantry cranes, overhead cranes and turnover cranes) 20 * 1 Jul 2012 Lifting fixtures, magnets, slings etc 10 * 1 Jul 2012 Quality control assets generally (including cylinder head thickness testers, digital torque wrenches, gauges, inspection equipment generally, measuring equipment generally, microscopes, scales, scanners, testing equipment generally, thermometers, vibration meters etc) 10 * 1 Jul 2012 Toolroom assets: Benches and cutting tables (including magnetic field benches, marking out tables, welding benches etc) 15 * 1 Jul 2012 Degreasing plant systems (incorporating float valves, hoists, monorails, pumps etc) 15 * 1 Jul 2012 Fixtures (including rotary work fixtures and set up fixtures) 10 * 1 Jul 2012 Heat treatment assets (including furnaces and quench tanks) 15 * 1 Jul 2012 Tool grinding and maintenance machines (including boring machines, broach sharpening machines, grinding machines, guillotines, lapping machines, milling machines, toolroom lathes etc) 15 * 1 Jul 2012 Washing machines and tanks (including ultrasonic cleaners/washers and other hot solvent small parts washing assets) 15 * 1 Jul 2012 Welders (ARC welders, MIG welders etc) 10 * 1 Jul 2012 Waste treatment assets: Laboratory equipment (including balancers, chart recorders, dryers, pH sampling devices, rotameters and simulators etc) 10 * 1 Jul 2012 Meters and sensors (including chart recorders, dosing meters, level meters, level sensors and pH method meters and sensors etc) 10 * 1 Jul 2012 Pumps (including dosing pumps, recirculation pumps etc) 10 * 1 Jul 2012 Tanks and pools (including recycling tanks, sludge tanks and pools, storage tanks etc) 20 * 1 Jul 2012 Waste treatment assets generally (including dosing systems, flotation waste treatment systems, heaters, oil removing systems, skimmers and sludge presses etc) 15 * 1 Jul 2012 | [20] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Other motor vehicle parts manufacturing (23190) | Before Piston ring manufacturing plant: | Insert Metal stamping and blanking assets - see Motor vehicle manufacturing (23110), Metal stamping and blanking assets | [21] Table A, industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Irrigation water providers (28110) | Omit Irrigation water providers (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 | Substitute Irrigation water providers (28110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 | [22] Table A, industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), sub-category Courier pick-up and delivery (51020) | Omit Portable hand held bar code readers (including point of delivery capture devices and delivery information acquisition devices) 4 * 1 Jul 2011 | Substitute Portable hand held barcode readers (including point of delivery capture devices and delivery information acquisition devices) 4 * 1 Jul 2011 | [23] Table A, industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200), sub-category Radio broadcasting (56100) | Omit Radio broadcasting (56100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Radio broadcasting equipment: Computer automated 10 1 Jan 2001 General plant 6 ⅔ 1 Jan 2001 Steel masts 40 1 Jan 2001 | Substitute Radio broadcasting (56100) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amplifiers and pre-amplifiers 10 * 1 Jul 2012 Audio monitors 10 * 1 Jul 2012 Audio processing assets including rack mounted effects units etc 10 * 1 Jul 2012 Audio routers 10 * 1 Jul 2012 Automation systems (including broadcast playout automation systems, content creation systems, music scheduling systems and traffic and billing automation systems) 6 * 1 Jul 2012 Consoles: Broadcast consoles (incorporating audio logging and routing, intercommunication etc) 7 * 1 Jul 2012 Production consoles 10 * 1 Jul 2012 Control room assets generally: Electronically based assets (including audio processors, audio switchers, aural studio to transmitter linkage assets, distribution amplifiers, monitor receivers etc) 10 * 1 Jul 2012 PC based assets (including, delay units, logging units, program fail detectors, RDS generators etc) 6 * 1 Jul 2012 Digital audio players and recorders (including CD, DVD, mini disc, hard disc and solid state players and recorders) 5 * 1 Jul 2012 Headphones and headsets 2 * 1 Jul 2012 Intercommunication systems (standalone) 10 * 1 Jul 2012 Microphones: Field and portable microphones 5 * 1 Jul 2012 Studio based microphones (including recording microphones) 10 * 1 Jul 2012 Microwave and satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor Vehicles On air lights 15 * 1 Jul 2012 Racks 20 * 1 Jul 2012 Servers, domain controllers, switches, transcoders etc 6 * 1 Jul 2012 Studio based digital audio broadcasting infrastructure (encoding assets etc) 10 * 1 Jul 2012 Telephone systems: Telephone interface assets generally (used for sending and receiving audio to and from connected telephone lines) 10 * 1 Jul 2012 Telephone screening systems and other PC based telephone systems (excluding software) 6 * 1 Jul 2012 Voice over internet protocol (VoIP) based systems 7 * 1 Jul 2012 Time code generators 10 * 1 Jul 2012 Transmission assets: Antennas 20 * 1 Jul 2012 Codecs 10 * 1 Jul 2012 Fibre optic terminal equipment generally 10 * 1 Jul 2012 Generators (backup) 15 * 1 Jul 2012 Obstruction lighting 15 * 1 Jul 2012 Power conditioners 15 * 1 Jul 2012 RF switching units 15 * 1 Jul 2012 Signal receiving and monitoring assets (including audio processors, decoders, modulation monitors, spectrum analysers etc) 10 * 1 Jul 2012 Silence detection and switching units 10 * 1 Jul 2012 Surge arresters 10 * 1 Jul 2012 Translators 15 * 1 Jul 2012 Transmission towers 40 * 1 Jul 2012 Transmitters 15 * 1 Jul 2012 Uninterruptible power supply (UPS) assets - see Table B, Power supply assets | [24] Table A, industry category PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES (69100 to 70000), sub-category Veterinary services (69700) | Omit Animal patient monitoring assets (including blood pressure monitors, CO 2 end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 | Substitute Animal patient monitoring assets (including blood pressure monitors, CO 2 end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 | [25] Table A, industry category ADMINISTRATIVE AND SUPPORT SERVICES (72110 to 73200), sub-category Packaging services (73200) | Omit Fruit and vegetables pack houses assets used off farm | Substitute Fruit and vegetables pack houses assets used off farm: | [26] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Sport, gambling and recreation services (91110 to 92099) | Omit Sport, gambling and recreation services (91110 to 92099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video game/simulator (cabinet) 5 ½ * 1 Jul 2001 Dedicated video game/simulator 3 ½ * 1 Jul 2001 Interchangeable video game kit 1 * 1 Jul 2001 Juke box (compact disc) 10 * 1 Jul 2001 Photo-image machines 3 ½ * 1 Jul 2001 Pinball machines 3 ½ * 1 Jul 2001 Pool/Billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 5 ½ * 1 Jul 2001 Table games (including air hockey, soccer, etc.) 5 ½ * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides 'gravity powered' 20 * 1 Jan 2002 Bowling centres (plant and equipment): Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Golf courses (miniature): Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Carpets on stairways 3 1 Jan 2001 Gymnasium equipment 10 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Poker/gaming machines 7 * 1 Jul 2009 Racehorses 10 1 Jan 2001 Racing cars 2 1 Jan 2001 Shuffle boards 10 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machine 13 ⅓ 1 Jan 2001 Space theatre dome 33 ⅓ 1 Jan 2001 Tennis court surface: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Totalisator: Computer equipment 10 1 Jan 2001 Ancillary equipment (eg ticket issuing machines) 13 ⅓ 1 Jan 2001 Trampolines 10 1 Jan 2001 | Substitute Health and fitness centres and gymnasia operations (91110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Health and fitness centre operation assets: Cardiovascular training machines: Cross trainers, steppers and treadmills 4 * 1 Jul 2012 Exercise bicycles (including spin bicycles, upright and recumbent bicycles) 4 * 1 Jul 2012 Rowing machines 5 * 1 Jul 2012 Free weight training assets: Barbells, dumbbells, kettle bells, weight plates and storage racks 6 * 1 Jul 2012 Benches (including abdominal crunch, adjustable, declined, inclined and flat benches) 8 * 1 Jul 2012 Resistance training machines (including abdomen, arm, back, chest, hip, leg, shoulder and multiple training machines) 8 * 1 Jul 2012 Support Assets: Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players and televisions) 4 * 1 Jul 2012 Fans (including wall mounted) 5 * 1 Jul 2012 Lockers 8 * 1 Jul 2012 Platform scales 5 * 1 Jul 2012 Sport and recreation services (91121 to 91390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video game/simulator (cabinet) 5 ½ * 1 Jul 2001 Dedicated video game/simulator 3 ½ * 1 Jul 2001 Interchangeable video game kit 1 * 1 Jul 2001 Juke box (compact disc) 10 * 1 Jul 2001 Photo-image machines 3 ½ * 1 Jul 2001 Pinball machines 3 ½ * 1 Jul 2001 Pool/billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 5 ½ * 1 Jul 2001 Table games (including air hockey, soccer etc) 5 ½ * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides 'gravity powered' 20 * 1 Jan 2002 Bowling centres (plant and equipment): Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Golf courses (miniature): Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Carpets on stairways 3 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Racehorses 10 1 Jan 2001 Racing cars 2 1 Jan 2001 Shuffle boards 10 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machine 13 ⅓ 1 Jan 2001 Space theatre dome 33 ⅓ 1 Jan 2001 Tennis court surface: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Trampolines 10 1 Jan 2001 Gambling activities (92010 to 92099) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Poker/gaming machines 7 * 1 Jul 2009 Totalisator: Computer equipment 10 1 Jan 2001 Ancillary equipment (eg ticket issuing machines) 13 ⅓ 1 Jan 2001 | [27] Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Automotive repair and maintenance (91110 to 96030) | Omit Automotive repair and maintenance (91110 to 96030) | (91110 to 96030) | Substitute Automotive repair and maintenance (94110 to 94199) | (94110 to 94199) | [28] Table A, industry category OTHER SERVICES (94110 to 96030), sub-category Automotive repair and maintenance (94110 to 94199) | Omit Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Continuous diesel engine particulate testers 5 * 1 Jul 2011 Cooling system flushers 5 * 1 Jul 2011 Decelerometer brake testers 7 * 1 Jul 2011 Diagnostic assets: Diagnostic and roller dynamometers, performance and emissions testers 10 * 1 Jul 2011 Engine analysers 5 * 1 Jul 2011 Electrical test benches 10 * 1 Jul 2011 Fuel injection pump test benches 5 * 1 Jul 2011 Oscilloscopes 10 * 1 Jul 2011 Scan tools 5 * 1 Jul 2011 Diesel engine emission testers 5 * 1 Jul 2011 Drill presses 15 * 1 Jul 2011 Drive-on plate brake, steering and suspension testing machines 10 * 1 Jul 2011 Drive-on shock absorber testers 10 * 1 Jul 2011 Dual wheel removers 8 * 1 Jul 2011 Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8 * 1 Jul 2011 Engine cranes 10 * 1 Jul 2011 Exhaust gas analysers for petrol engines: Computer operated 5 * 1 Jul 2011 Stand alone 10 * 1 Jul 2011 Exhaust stands 11 * 1 Jul 2011 Flywheel grinders 13 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 | Substitute Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Continuous diesel engine particulate testers 5 * 1 Jul 2011 Cooling system flushers 5 * 1 Jul 2011 Decelerometer brake testers 7 * 1 Jul 2011 Diagnostic assets: Diagnostic and roller dynamometers, performance and emissions testers 10 * 1 Jul 2011 Engine analysers 5 * 1 Jul 2011 Electrical test benches: 10 * 1 Jul 2011 Fuel injection pump test benches 5 * 1 Jul 2011 Oscilloscopes 10 * 1 Jul 2011 Scan tools 5 * 1 Jul 2011 Diesel engine emission testers 5 * 1 Jul 2011 Drill presses 15 * 1 Jul 2011 Drive-on plate brake, steering and suspension testing machines 10 * 1 Jul 2011 Drive-on shock absorber testers 10 * 1 Jul 2011 Dual wheel removers 8 * 1 Jul 2011 Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8 * 1 Jul 2011 Engine cranes 10 * 1 Jul 2011 Exhaust gas analysers for petrol engines: Computer operated 5 * 1 Jul 2011 Standalone 10 * 1 Jul 2011 Exhaust stands 11 * 1 Jul 2011 Flywheel grinders 13 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 | [29] Heading to Table B | Table B as at 1 July 2011 | Substitute | Table B as at 1 July 2012", "Related_Explanatory_Statements": "Effective Life 2012/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20121/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2011/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2011 (No 1) ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2011", "Date_of_Issue": "6 May 2011", "Signatory": "Lyndall Crompton Assistant Commissioner, Large Business and International.", "Registration_Number": "F2011L00844", "Registration_Date": "23 May 2011", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2011 (No 1) . | This Determination commences on 1 July 2011. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Heading to Table A | Omit Table A as at 1 July 2010 | Substitute Table A as at 1 July 2011 | [2] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Sugar and confectionery manufacturing (11810 to 11820) | Omit Sugar and confectionery manufacturing (11810 to 11820) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Confectioners' machinery 20 1 Jan 2001 Sugar mills 13 ⅓ 1 Jan 2001 | Substitute Sugar manufacturing (11810) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Sugar milling assets: Cane delivery assets: Cane bin assets: Rail bins 20 * 1 Jul 2011 Rail bin automatic coupling/de-coupling devices 12 * 1 Jul 2011 Road bins 12 * 1 Jul 2011 Rail assets (excluding cane bin assets) - see Table A Rail transport (47100 to 47200) Receival station assets: Cane levellers 20 * 1 Jul 2011 Cane receival hoppers 25 * 1 Jul 2011 Tipplers 25 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Cane juice extraction assets: Cane shredding machines (incorporating drives) 30 * 1 Jul 2011 Crushing mills (incorporating drives) 30 * 1 Jul 2011 Rotary juice screens 15 * 1 Jul 2011 Cane juice filtration and clarification assets: Clarifiers 25 * 1 Jul 2011 Flash tanks 20 * 1 Jul 2011 Juice heaters 20 * 1 Jul 2011 Lime and mud storage bins 25 * 1 Jul 2011 Lime slakers 20 * 1 Jul 2011 Mud mixers/minglers 20 * 1 Jul 2011 Rotary vacuum mud filters 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Crystallisers 20 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Massecuite re-heaters 20 * 1 Jul 2011 Seed vessels 20 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Molasses storage assets: Coolers 15 * 1 Jul 2011 Dams (earthworks only) 40 * 1 Jul 2011 Dam bladders and covers 12 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Power generation assets: Ash filters (including rotary and horizontal belt vacuum filters) 15 * 1 Jul 2011 Bagasse handling assets: Bagacillo collection systems 15 * 1 Jul 2011 Bagasse bins (incorporating stacking and reclaim systems) 30 * 1 Jul 2011 Other power generation assets - see Table A Electricity supply (26110 to 26400) Sugar drying and storage assets: Hoppers (weigh and feed) 25 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar storage bins and silos 30 * 1 Jul 2011 Vibratory screens 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Programmable logic controllers 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives 10 * 1 Jul 2011 Conveyors (including framework and enclosures) 20 * 1 Jul 2011 Conveyor belt weighers 15 * 1 Jul 2011 Dust collectors (including ducting and excluding bagacillo collection systems) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Laboratory assets: Cutter grinders 15 * 1 Jul 2011 Moisture determination ovens 10 * 1 Jul 2011 Polarimeters 10 * 1 Jul 2011 Rotary juice samplers 15 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Wet disintegrators 15 * 1 Jul 2011 Overhead cranes (See Table B - Cranes) Piping and valves: Piping: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Tanks (excluding molasses storage tanks): Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Water treatment and cooling assets: Clarifiers 25 * 1 Jul 2011 Cooling and effluent ponds 40 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Ion exchange systems 15 * 1 Jul 2011 Sugar refining assets: Affination assets: Centrifugals 25 * 1 Jul 2011 Magma mixers 20 * 1 Jul 2011 Sugar melters 20 * 1 Jul 2011 Melter liquor screens 15 * 1 Jul 2011 Clarification and de-colourising assets: Carbon regeneration kilns 15 * 1 Jul 2011 Clarifiers 25 * 1 Jul 2011 Deep bed filters 30 * 1 Jul 2011 De-colourising columns: Carbon based 30 * 1 Jul 2011 Resin based 20 * 1 Jul 2011 Evaporation and crystallisation assets: Centrifugals 25 * 1 Jul 2011 Evaporators 30 * 1 Jul 2011 Magma/massecuite distributors and receivers 20 * 1 Jul 2011 Vacuum pans 30 * 1 Jul 2011 Vapour condensers: Mild steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Packaging assets: Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15 * 1 Jul 2011 Bottling assets: Bottle capping, filling and unscrambling machines 15 * 1 Jul 2011 Syrup and treacle filter presses 15 * 1 Jul 2011 UV disinfectors 15 * 1 Jul 2011 Carton erecting, packing and closing machines (including cartoners) 15 * 1 Jul 2011 Case erecting, packing and closing machines (including casepackers) 15 * 1 Jul 2011 Inspection equipment (including check weighers, metal detectors, counting machines) 10 * 1 Jul 2011 Multihead and singlehead weighers 15 * 1 Jul 2011 Palletisers and de-palletisers 15 * 1 Jul 2011 Product identification labellers including decorating, applicator and coding machines 10 * 1 Jul 2011 Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 15 * 1 Jul 2011 Sugar receival, drying, screening, and storage assets: Bins, hoppers and silos 30 * 1 Jul 2011 Lump breakers 15 * 1 Jul 2011 Rotary sugar dryers 25 * 1 Jul 2011 Sugar throwers 15 * 1 Jul 2011 Vibratory screens (including graders and scalpers) 15 * 1 Jul 2011 Support assets: Air compression assets: Air dryers 12 * 1 Jul 2011 Air receivers 20 * 1 Jul 2011 Compressors 12 * 1 Jul 2011 Packaged air compression systems 12 * 1 Jul 2011 Blowers and fans 15 * 1 Jul 2011 Boilers (packaged type only) 20 * 1 Jul 2011 Control system assets: Control cabinets and switchgear 10 * 1 Jul 2011 Instrumentation 10 * 1 Jul 2011 Program logic controllers (PLCs) 10 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Variable speed drives (VSDs) 10 * 1 Jul 2011 Conveyors (including framework and enclosures): Packaging conveyors 15 * 1 Jul 2011 Other conveyors 20 * 1 Jul 2011 Cooling towers: Field erected 25 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Dust collectors (including ducting) 20 * 1 Jul 2011 Heat exchangers 15 * 1 Jul 2011 Pipes and valves: Pipes: Mild steel 15 * 1 Jul 2011 Non ferrous 20 * 1 Jul 2011 Stainless steel 25 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Refractometers 10 * 1 Jul 2011 Spectrometers 10 * 1 Jul 2011 Tanks: Water storage tanks 25 * 1 Jul 2011 Other tanks: Mild steel 20 * 1 Jul 2011 Plastic 15 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Confectionery manufacturing (11820) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Confectioners' machinery 20 1 Jan 2001 | [3] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Basic chemical and chemical product manufacturing (18110 to 18130) | Omit Basic chemical and chemical product manufacturing (18110 to 18130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical manufacturing plant: General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Fertiliser manufacturing plant 20 1 Jan 2001 Oxygen manufacturing plant 13 ⅓ 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 | Substitute Industrial gas manufacturing (18110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Industrial gas - general manufacturing assets: Air and gas cooling and heating assets: Heat exchangers 15 * 1 Jul 2011 Moisture condensers 20 * 1 Jul 2011 Quench drums 20 * 1 Jul 2011 Refrigeration units 20 * 1 Jul 2011 Air and gas purification assets: Adsorption systems 25 * 1 Jul 2011 Gas scrubbers 20 * 1 Jul 2011 Reactors 25 * 1 Jul 2011 Compressors 25 * 1 Jul 2011 Gas buffer and surge tanks 25 * 1 Jul 2011 Silencers/mufflers 20 * 1 Jul 2011 Industrial gas - manufacturing assets for specific gases: Acetylene manufacturing assets (carbide process): Acetylene compressors 25 * 1 Jul 2011 Acetylene generators (incorporating hoppers) 30 * 1 Jul 2011 Acetylene purification assets (including cooling condensers, driers, purifier vessels and scrubbers) 20 * 1 Jul 2011 Calcium hydroxide settling ponds and tanks 20 * 1 Jul 2011 Carbide handling assets (including carry skips, drum conveyor system and drum opening, lifting and tipping apparatus) 12 * 1 Jul 2011 Dust collection systems 20 * 1 Jul 2011 Flashback arrestors 10 * 1 Jul 2011 Argon, nitrogen and oxygen manufacturing assets (cryogenic process): Air filtering units for process air (incorporating housing and filters) 20 * 1 Jul 2011 Cold boxes (incorporating distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Evaporative coolers (nitrogen cooled) and spray coolers 20 * 1 Jul 2011 Nitrogen liquefiers (incorporating, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Carbon dioxide (CO2) manufacturing assets: Amine based adsorption/desorption systems 20 * 1 Jul 2011 Liquefaction assets (including condensers, condensate receivers and separators) 25 * 1 Jul 2011 Dry ice manufacturing assets: Dry ice cutting machines 10 * 1 Jul 2011 Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines) 10 * 1 Jul 2011 Dry ice presses 20 * 1 Jul 2011 Dry ice shipping boxes 10 * 1 Jul 2011 Extraction fans for waste CO2 10 * 1 Jul 2011 Pelletisers 15 * 1 Jul 2011 Helium manufacturing assets: Helium liquefiers (incorporating cryogenic adsorbers, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30 * 1 Jul 2011 Turbine expansion engines 25 * 1 Jul 2011 Hydrogen manufacturing assets: Gasifiers and steam reformer furnaces 25 * 1 Jul 2011 Industrial gas distribution assets: Compressor assets: Air receivers 20 * 1 Jul 2011 Compressors (including those for helium gas, industrial air and medical air) 15 * 1 Jul 2011 Cylinder filling assets: Cylinder filling station assets: High pressure hoses 10 * 1 Jul 2011 Manifolds and piping (incorporating flashback arrestors): Acetylene gas 10 * 1 Jul 2011 Other gases 20 * 1 Jul 2011 Water cooling system for acetylene cylinders (incorporating piping and spray nozzles) 20 * 1 Jul 2011 Cylinder frames (incorporating manifolds and piping) 15 * 1 Jul 2011 Cylinders: Gas cylinders 30 * 1 Jul 2011 Liquid gas cylinders: Flasks 7 * 1 Jul 2011 Other liquid gas cylinders 15 * 1 Jul 2011 Cylinder valves 10 * 1 Jul 2011 Cylinder handling assets: Baskets, crates, and pallets 12 * 1 Jul 2011 Tippers and trolleys 10 * 1 Jul 2011 Cylinder preparation assets: Boilers 10 * 1 Jul 2011 Cylinder brushing machines 10 * 1 Jul 2011 Cylinder drying cabinets (incorporating heaters and fans) 15 * 1 Jul 2011 Cylinder inspection lights 10 * 1 Jul 2011 Cylinder spray booths 15 * 1 Jul 2011 Cylinder stamping machines 10 * 1 Jul 2011 Cylinder testing machines 10 * 1 Jul 2011 Cylinder valving machines (incorporating safety enclosures) 15 * 1 Jul 2011 Tank truck assets: Gas storage tanks 20 * 1 Jul 2011 Hoses 5 * 1 Jul 2011 Metering systems 7 * 1 Jul 2011 Pipes and valves 10 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanker filling station assets: Breakaway couplings 12 * 1 Jul 2011 Framework, manifolds and piping 20 * 1 Jul 2011 Tanker filling hoses 10 * 1 Jul 2011 Weighbridges 20 * 1 Jul 2011 Vapourisers 20 * 1 Jul 2011 Support and other assets: Air drying systems for industrial and instrument air 15 * 1 Jul 2011 Control system assets: Control cabinets and panels, programmable logic controllers (PLCs) and variable speed drives (VSDs) 10 * 1 Jul 2011 System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10 * 1 Jul 2011 Cooling towers: Field erected 20 * 1 Jul 2011 Packaged 15 * 1 Jul 2011 Customer installations assets: Adsorption based nitrogen and oxygen generation systems (skid type) assets: Membrane systems 10 * 1 Jul 2011 Pressure swing adsorption (PSA) systems 12 * 1 Jul 2011 Vacuum swing adsorption (VSA) systems 15 * 1 Jul 2011 Blowers and compressors 15 * 1 Jul 2011 Freezers (including batch freezers, freeze tunnels, and tumble freezers) 15 * 1 Jul 2011 Gas supply metering, monitoring and control systems (incorporating meters, telemetry assets, sensors, transmitters and supply switching devices) 4 * 1 Jul 2011 Gas analysis assets: Chromatographs 15 * 1 Jul 2011 Other analysers 10 * 1 Jul 2011 Gas storage assets: Liquid CO2 storage assets: Tanks 30 * 1 Jul 2011 Tank refrigeration units 10 * 1 Jul 2011 Vacuum insulated tanks 30 * 1 Jul 2011 Piping assets: Flow meters 10 * 1 Jul 2011 Pipes: Carbon steel 20 * 1 Jul 2011 Stainless steel 30 * 1 Jul 2011 Pipelines 30 * 1 Jul 2011 Valves 10 * 1 Jul 2011 Platform scales 20 * 1 Jul 2011 Pumps: Cryogenic pumps 15 * 1 Jul 2011 Liquid CO2 pumps 15 * 1 Jul 2011 Other pumps 15 * 1 Jul 2011 Safety assets: Fire control and alarm assets (see in Table B) Gas leakage monitors: Fixed 10 * 1 Jul 2011 Portable 4 * 1 Jul 2011 Basic chemical and chemical product manufacturing (18120 to 18130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Chemical manufacturing plant: General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Fertiliser manufacturing plant 20 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 | [4] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Non-metallic mineral product manufacturing (20210 to 20900) | Substitute Non-metallic mineral product manufacturing (20210 to 20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Monumental masons' plant 13 ⅓ 1 Jan 2001 Slate works plant 20 1 Jan 2001 Ceramic product manufacturing (20210 to 20290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Clay brick and paver manufacturing assets: (Determinations for assets used in mining clay are shown under the heading Construction material mining (09110 to 09190)) Box feeders 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors 20 * 1 Jul 2011 Cutters 15 * 1 Jul 2011 De-hackers (excluding robots) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Extruders 15 * 1 Jul 2011 Kiln/dryer car cable hauler system assets (incorporating cable, gearbox, pulling wheels and motors) 10 * 1 Jul 2011 Kiln/dryer/transfer car track work 12 * 1 Jul 2011 Kiln/dryer cars 10 * 1 Jul 2011 Kilns 20 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Setting assets (excluding robots) 20 * 1 Jul 2011 Transfer cars 15 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Pottery plant 20 1 Jan 2001 Cement manufacturing (20310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Cooling assets: Air to air coolers 20 * 1 Jul 2011 Evaporation coolers: Cement coolers 20 * 1 Jul 2011 Conditioning towers (incorporating spray systems) 20 * 1 Jul 2011 Grate coolers (incorporating grate conveyor and quenching fans) 25 * 1 Jul 2011 Drying assets: Fluid bed dryers 20 * 1 Jul 2011 Hot gas generators 15 * 1 Jul 2011 Rotary dryers 20 * 1 Jul 2011 Electrical installation assets (including cabling): Power generators 15 * 1 Jul 2011 Switchboards 20 * 1 Jul 2011 Transformers 20 * 1 Jul 2011 Emissions control assets: Dedusting fans 20 * 1 Jul 2011 Particulate filtering assets (excluding filter units incorporated in kiln bypass systems): Bagfilter systems (incorporating housing and filters) 20 * 1 Jul 2011 Electrostatic precipitators 20 * 1 Jul 2011 Stacks (excluding stacks incorporated in kiln bypass systems) 25 * 1 Jul 2011 Milling assets (used for raw material and cement milling including gearbox and drives): Ball mills (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Hammer mills (including dryer systems and separators/classifiers where incorporated in the mill) 20 * 1 Jul 2011 Roller mills (vertical) (including dryer systems and separators/classifiers where incorporated in the mill) 25 * 1 Jul 2011 Roller presses 20 * 1 Jul 2011 Separators/classifiers (including single and multi cyclones) 15 * 1 Jul 2011 Preheat and clinker production assets: Cyclone preheaters (incorporating tower structure, lifts, cyclones, precalciners, ducts, inlet chambers and meal pipes) 20 * 1 Jul 2011 Kilns (incorporating kiln shell, inlet chamber, roller stations, thrust unit, kiln hood, burner and drive) 25 * 1 Jul 2011 Kiln bypass systems (incorporating bypass ducts, heat exchangers, spray towers, filter units, ID fans and stacks) 10 * 1 Jul 2011 Kiln guns 5 * 1 Jul 2011 Kiln shell scanners 10 * 1 Jul 2011 Quarrying assets: Construction material mining assets - see Table A Construction material mining (09110 to 09190) Scrapers 7 * 1 Jul 2011 Storage, handling and packing assets: Conveyor systems (mechanical and pneumatic type incorporating structures, moving media, gearboxes, motors, fans, feeders, flowgates, feed valves and weighers): Mechanical: Belt, screw, drag chain, apron/pan conveyors 15 * 1 Jul 2011 Bucket elevators 20 * 1 Jul 2011 Pneumatic: Air lift elevators 15 * 1 Jul 2011 Air slides 15 * 1 Jul 2011 Hoppers, bins and tanks 20 * 1 Jul 2011 Packaging assets: Packing/bagging machines 15 * 1 Jul 2011 Palletisers 15 * 1 Jul 2011 Wrappers 10 * 1 Jul 2011 Pressure vessels (other than air/shock blast units) 25 * 1 Jul 2011 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wetslag, or at port facilities) 40 * 1 Jan 2004 Steel, generally 30 * 1 Jan 2004 Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004 Stockpile assets: Reclaim tunnels 25 * 1 Jul 2011 Reclaimers 25 * 1 Jul 2011 Stackers 25 * 1 Jul 2011 Unloading/loading assets: Bulk loading devices (including loading spouts and telescopic chutes) 10 * 1 Jul 2011 Railcar and truck unloaders (including pump unloading and vacuum pressure unloading systems) 20 * 1 Jul 2011 Ship unloading/loading assets - see Table A Water transport and support services (48100 to 48200) and (52110 to 52190) Weighbridges 20 * 1 Jul 2011 Support assets: Air compression assets: Packaged air compressors (compressor, drier and receiver in one integrated unit) 10 * 1 Jul 2011 Other air compressor systems 15 * 1 Jul 2011 Air/shock blast units 8 * 1 Jul 2011 Control systems (process and safety control systems incorporating PLCs, cabling, monitors, sensors and switchgear but excluding software) 10 * 1 Jul 2011 Cranes 20 * 1 Jul 2011 Hoists 20 * 1 Jul 2011 ID (induced draught) fans 15 * 1 Jul 2011 Pumps 15 * 1 Jul 2011 Testing equipment: Generally (including spectrometers, gas chromatographs, titrators, calorimeters, laser granulometers, photometers, moisture analysers, drying ovens) 8 * 1 Jul 2011 Raw material analysers 5 * 1 Jul 2011 XRF/XRD analysers 5 * 1 Jul 2011 Plaster product manufacturing (20320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Plasterboard and cornice manufacturing assets: General: Bins 20 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Conveyors (including belt conveyors, belt stacker conveyors, bucket elevators and screw conveyors) 20 * 1 Jul 2011 Dust collection assets (including bag dust collectors, blowers, cyclones and fans) 20 * 1 Jul 2011 Dust detectors 5 * 1 Jul 2011 Fans/blowers (excluding blowers used with hot pits) 20 * 1 Jul 2011 Feeders 15 * 1 Jul 2011 Flow meters 10 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Lump breakers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Rotary valves 15 * 1 Jul 2011 Silos (steel) 20 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Plaster milling assets: Bulk bag handling assets 20 * 1 Jul 2011 Calciners 20 * 1 Jul 2011 Grinding/hammer mills 20 * 1 Jul 2011 Heat generators 15 * 1 Jul 2011 Hot pits: Blowers 12 * 1 Jul 2011 Vessels 20 * 1 Jul 2011 Stucco coolers 20 * 1 Jul 2011 Plasterboard/cornice plant assets: Chillers (volumetric air-cooled) 15 * 1 Jul 2011 Dry end handling assets (including bookers, cascades, conveyors and stackers) 20 * 1 Jul 2011 Dryers 25 * 1 Jul 2011 Dunnage assets used to make dunnage 25 * 1 Jul 2011 Forming line assets (including belt conveyors and roller conveyors) 20 * 1 Jul 2011 Forming plates 10 * 1 Jul 2011 Forming station assets (excluding forming plates and pin mixers) 20 * 1 Jul 2011 Hydropulpers 25 * 1 Jul 2011 Knives (used for plasterboard or cornice) 25 * 1 Jul 2011 Paper and tape assets (including creasers, magazines, splicing assets, tape rollers, tension stations and unwinders) 20 * 1 Jul 2011 Pin mixers 13 * 1 Jul 2011 Printers 5 * 1 Jul 2011 Start-up pullers (used for cornice) 20 * 1 Jul 2011 Wet-end-transfer assets (including conveyors, dryer in-feeds, turners) 20 * 1 Jul 2011 Plaster product manufacturing (20320) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Concrete block, brick and paver manufacturing assets: Batching and mixing assets: Bins (excluding concrete bins) 15 * 1 Jul 2011 Colour dosing assets 12 * 1 Jul 2011 Colour tanks (incorporating stirrers) 15 * 1 Jul 2011 Hoppers 15 * 1 Jul 2011 Mixers 15 * 1 Jul 2011 Block/brick/paver making assets: Block/brick/paver making machines 15 * 1 Jul 2011 Moulds 5 * 1 Jul 2011 Splitters 10 * 1 Jul 2011 Curing assets: Boilers (including steam generators) 20 * 1 Jul 2011 Drying chambers 25 * 1 Jul 2011 Elevators/lowerators (including loaders/unloaders) 15 * 1 Jul 2011 Racks (excluding racks fixed to drying chambers) 5 * 1 Jul 2011 Transfer car (incorporating finger cars) track works 15 * 1 Jul 2011 Transfer cars (incorporating finger cars) 15 * 1 Jul 2011 General assets: Control systems 10 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Plates 10 * 1 Jul 2011 Palletising and packaging assets: Cubing assets (including cubers, doublers and squeezers) 15 * 1 Jul 2011 Robots 10 * 1 Jul 2011 Wrapping and strapping machines 10 * 1 Jul 2011 Concrete pipe manufacturing plant 13 ⅓ 1 Jan 2001 Tile manufacturing plant (cement and concrete): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 | [5] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100) | After Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge ands discharge doors) 20 * 1 Jul 2010 | Insert Steel railway track product manufacturing assets: Steel railway clip manufacturing assets: Anti-corrosion dip tanks 20 * 1 Jul 2011 Coil transfer arms incorporating motors, gearboxes and drive shafts 15 * 1 Jul 2011 End spades 20 * 1 Jul 2011 Gas temper furnaces 20 * 1 Jul 2011 Induction heaters 20 * 1 Jul 2011 Noise reduction enclosures 30 * 1 Jul 2011 Presses 20 * 1 Jul 2011 Quench systems incorporating heat exchanger, transfer arms, tanks, pipes and pumps 20 * 1 Jul 2011 Shears 20 * 1 Jul 2011 Tooling 15 * 1 Jul 2011 Transfer systems incorporating flat bed transfer table 30 * 1 Jul 2011 Quality control test rigs 30 * 1 Jul 2011 Materials handling assets: Conveyor systems 20 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Racks for storage 20 * 1 Jul 2011 Weigh scales 15 * 1 Jul 2011 Water treatment assets: Cooling towers 20 * 1 Jul 2011 Pumps 10 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 Steel railway sleeper manufacturing assets: Crop shear and presses 20 * 1 Jul 2011 Form presses 20 * 1 Jul 2011 Punch presses 20 * 1 Jul 2011 | [6] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100) | After Stitchers 17 * 1 Jul 2010 | Insert Tin-plating mill assets: Accumulators and loopers 17 * 1 Jul 2011 Acid and alkaline cleaning baths including scrubbing units, rolls and electrical grids 13 * 1 Jul 2011 Batch annealing assets: Annealing furnaces 6 * 1 Jul 2011 Bases 4 * 1 Jul 2011 Convector plates 4 * 1 Jul 2011 Inner covers 4 * 1 Jul 2011 Cold reduction mills 20 * 1 Jul 2011 Continuous annealing furnaces 15 * 1 Jul 2011 Crop shears 15 * 1 Jul 2011 Dryers 15 * 1 Jul 2011 Electro plating baths including scrubbing units, rolls and electrical grids 13 * 1 Jul 2011 Pickling tanks including scrubbing units and rolls and electrical grids 13 * 1 Jul 2011 Preheat furnaces 20 * 1 Jul 2011 Recoilers, bridles and uncoilers 15 * 1 Jul 2011 Rinse tanks 15 * 1 Jul 2011 Side trimmers 15 * 1 Jul 2011 Temper mills 20 * 1 Jul 2011 Tension control system including steering 10 * 1 Jul 2011 Welders 17 * 1 Jul 2011 | [7] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Motor vehicle and motor vehicle part manufacturing (23110 to 23190) | Omit Motor vehicle and motor vehicle part manufacturing (23110 to 23190) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION For metal casting assets see determinations for Non-ferrous metal casting (21410) Motor vehicle manufacturing plant: Basic machinery 10 1 Jan 2001 Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work- holding tools) 3 1 Jan 2001 Piston ring manufacturing plant: Engineering works plant 20 1 Jan 2001 Motors 20 1 Jan 2001 Overhead gear, equipment, belting, etc 20 1 Jan 2001 Precision machines 13 ⅓ 1 Jan 2001 | Substitute Motor vehicle manufacturing (23110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): Ancillary and support assets: Air compressors 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts) - see Table B Brake hose cleaning machines 10 * 1 Jul 2011 Calibration assets 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors but excluding doors) 10 * 1 Jul 2011 Dust and fume extraction assets: Fixed extraction systems (incorporating ducting, extraction arms etc) 15 * 1 Jul 2011 Mobile 7 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Glycol and water mixing plant assets 15 * 1 Jul 2011 Hose reels 7 * 1 Jul 2011 Power supply assets including generators - use any relevant determinations made for Power supply assets under Table B Racks and shelving 20 * 1 Jul 2011 Stillages, storage bins tote boxes and trolleys 15 * 1 Jul 2011 Storage tanks: Fuel storage tanks 20 * 1 Jul 2011 Gas storage tanks (including argon, CNGand nitrogen gas storage tanks) 30 * 1 Jul 2011 Lubricant storage tanks 20 * 1 Jul 2011 Tooling: Dies (for press brakes) 12 * 1 Jul 2011 Jigs and fixtures 7 * 1 Jul 2011 Moulds (including fibreglass moulds) 7 * 1 Jul 2011 Vehicle platforms and runways (used in wheel alignment etc) 20 * 1 Jul 2011 Ventilation fans 20 * 1 Jul 2011 Waste oil collection and storage assets 10 * 1 Jul 2011 Waste water treatment assets: Meters 5 * 1 Jul 2011 Pipework 15 * 1 Jul 2011 Pumps 12 * 1 Jul 2011 Separators 15 * 1 Jul 2011 Tanks 30 * 1 Jul 2011 Water demineralising plant assets including containers, pipework, pumps and reverse osmosis assets 15 * 1 Jul 2011 Weighers: Fixed (weighbridges) 20 * 1 Jul 2011 Mobile 10 * 1 Jul 2011 Assembly and body shop assets: Adhesive mixing and dispensing assets 15 * 1 Jul 2011 Alignment, positioning and verification assets: Axle and frame alignment assets (including frame presses) 15 * 1 Jul 2011 Computer and laser based contact and non-contact devices (including 'Faro arms') 10 * 1 Jul 2011 Dumpy levels 7 * 1 Jul 2011 Coupling machines 15 * 1 Jul 2011 Power tool and rivet gun power packs and rigs 15 * 1 Jul 2011 Power tools: Nut runners (including cables and controllers) 7 * 1 Jul 2011 Others (including angle grinders, fastening tools, hand operated saws, rivet guns etc) - see Table B Power tools, hand tools Sawing machines (including aluminium cutting saws, bandsaws and cold saws) 12 * 1 Jul 2011 Welding assets: Automatic stud well bowl feeder units 10 * 1 Jul 2011 Hand held and portable spot welders (including transformers) 10 * 1 Jul 2011 MIG welders 15 * 1 Jul 2011 Stud welding machines 15 * 1 Jul 2011 TIG welders 15 * 1 Jul 2011 Vertical electric welders (pedestal welders) 15 * 1 Jul 2011 Welding reels 7 * 1 Jul 2011 Handling assets: Conveyors: Floor and in-floor conveyors (including belt conveyors, skid conveyors, skillet conveyors, slat conveyors, turntables etc) 15 * 1 Jul 2011 Monorails and overhead conveyors 20 * 1 Jul 2011 Cranes (including gantry cranes, overhead cranes and turnover cranes) 25 * 1 Jul 2011 Elevated work platforms - see Table B Forklift trucks (including pallet jacks, pallet stackers and reach trucks) - see Table B Forklifts Mobile hoists/floor cranes (including engine and radiator hoists) 15 * 1 Jul 2011 Pushers, rollers and tug units 10 * 1 Jul 2011 Vehicle hoists/lifters (including column lifters and post hoists) 25 * 1 Jul 2011 Paint shop assets: Booths and ovens: Generally (including baking/curing ovens, paint mixing booths/rooms, pre-treatment/sanding booths and wash down booths including cab degreasers) 20 * 1 Jul 2011 Spray booths and combination spray booth baking ovens 15 * 1 Jul 2011 Dip tank electro coating assets (including alkaline cleaner tanks, electro application tanks, surface conditioner tanks and water rinse tanks) 15 * 1 Jul 2011 Infrared paint dryers 7 * 1 Jul 2011 Paint proportioning assets: Electronic component proportioning systems 10 * 1 Jul 2011 Paint tinting and colour blending machines 5 * 1 Jul 2011 Press shop assets: Bending machines: Chassis rail/frame bending machines 20 * 1 Jul 2011 Folders (including pan brakes) 20 * 1 Jul 2011 Press brakes ('brake presses') 25 * 1 Jul 2011 Tube benders 12 * 1 Jul 2011 Chassis rail drilling/punching machines: Chassis rail processing machines incorporating drilling and profiling 20 * 1 Jul 2011 Punching machines 20 * 1 Jul 2011 CNC milling machines 10 * 1 Jul 2011 CNC routing machines 10 * 1 Jul 2011 Drilling machines (bench drills, pedestal drills and pillar drills) 12 * 1 Jul 2011 Guillotine shears 20 * 1 Jul 2011 Lathes: CNC lathes 10 * 1 Jul 2011 Conventional or non-CNC lathes 15 * 1 Jul 2011 Plasma cutters 15 * 1 Jul 2011 Scribing and number stamping machines (including chassis number scribing/stamping machines and vehicle identification number stamping machines) 10 * 1 Jul 2011 Trim and final shop assets: Air conditioning charging units 10 * 1 Jul 2011 Brake testing units 20 * 1 Jul 2011 Bus and truck wash assets - see Automotive body, paint and interior repair n.e.c. (94129), large vehicle wash assets Electrical systems testing assets 15 * 1 Jul 2011 Fluid filling assets: Fluid filling machines (including coolant, fuel, lubrication and power steering fluid filling machines) 10 * 1 Jul 2011 Urea dispensing systems incorporating intermediate bulk containers, hose reels, meters and pumps 10 * 1 Jul 2011 Headlight aiming equipment 10 * 1 Jul 2011 Torque testing machines (including chassis dynamometers and engine dynamometers) 12 * 1 Jul 2011 Wheel alignment assets: Wheel alignment lasers 4 * 1 Jul 2011 Wheel alignment systems incorporating alignment machines housing computer hardware and software, probes and sensors 15 * 1 Jul 2011 Motor vehicle manufacturing plant (not listed elsewhere): Basic machinery 10 1 Jan 2001 Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work-holding tools) 3 1 Jan 2001 Non-ferrous metal casting assets - see Non-ferrous metal casting (21410) Motor vehicle body and trailer manufacturing (23120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bus vehicle body assembly assets (on supplied motor and chassis) - see Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Truck body manufacturing assets - see Motor vehicle manufacturing (23110), bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets) Motor vehicle body and trailer manufacturing (23120) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Piston ring manufacturing plant: Engineering works plant 20 1 Jan 2001 Motors 20 1 Jan 2001 Overhead gear, equipment, belting, etc 20 1 Jan 2001 Precision machines 13 ⅓ 1 Jan 2001 | [8] Table A, Industry category ELECTRICITY, GAS, WATER AND WASTE SERVICES (26110 to 29220), sub-category Electricity supply (26110 to 26400) | After Hydro-electric: Station and auxiliary electrical systems within the power station 40 * 1 Jan 2002 | Insert Solar: Photovoltaic electricity generating system assets (incorporating photovoltaic panels, mounting frames and inverters) 20 * 1 Jul 2011 | [9] Table A, Industry category RETAIL TRADE (39110 to 43209), before sub-category Fuel retailing (40000) | Insert Motor vehicle tyre or tube retailing (39220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air tools including ratchet guns 2 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifter incorporating tyre spreaders 8 * 1 Jul 2011 | [10] Table A, Industry category TRANSPORT AND STORAGE (46100 to 53090) | Omit TRANSPORT AND STORAGE ( 46100 to 53090 ) | Insert TRANSPORT, POSTAL AND WAREHOUSING ( 46100 to 53090 ) | [11] Table A, Industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), after sub-category Scenic and sightseeing transport (50100 to 50290) | Insert Courier pick-up and delivery services (51020) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Inspection assets: Scales: Bench 10 * 1 Jul 2011 Floor (platform) 20 * 1 Jul 2011 Weight dimension capture system assets (including checkweighers, in motion scales and readers) 10 * 1 Jul 2011 Materials handling equipment: Ball transfer mats and castor decks 20 * 1 Jul 2011 Conveyors (including shoe sorters) 15 * 1 Jul 2011 Forklifts - see Table B Scissor lifts - see Table B Storage racks 20 * 1 Jul 2011 Trolleys, freight barrows, cages and bins 10 * 1 Jul 2011 Pick up and delivery equipment: Barcode label printers 5 * 1 Jul 2011 Portable hand held bar code readers (including point of delivery capture devices and delivery information acquisition devices) 4 * 1 Jul 2011 | [12] Table A, Industry category TRANSPORT, POSTAL AND WAREHOUSING (46100 to 53090), after sub-category Other transport support services n.e.c. (52999) | Insert Other warehousing and storage services (53090) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Door control and motor drive systems (incorporating chains, controls, motor and sensors), excluding doors: External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011 | [13] Table A, Industry category INFORMATION MEDIA AND TELECOMMUNICATIONS (54110 to 60200), sub-category Television broadcasting (56210 to 56220) | Omit Routing systems (incorporating control panels, hardware and switchers): 11 * 1 Jul 2005 | Substitute Routing systems (incorporating control panels, hardware and switchers) 11 * 1 Jul 2005 | [14] Table A, Industry category FINANCE AND INSURANCE SERVICES (62100 to 64200) | Omit FINANCIAL AND INSURANCE SERVICES ( 62100 to 64200 ) | Substitute FINANCE AND INSURANCE SERVICES ( 62100 to 64200 ) | [15] Table A, Industry category OTHER SERVICES (94110 to 96030), sub-category Automotive repair and maintenance (94110 to 94199) | Omit Automotive repair and maintenance (94110 to 96030) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Motor garage equipment: Automotive parts cleaner: Pump 4 1 Jan 2001 Drum 10 1 Jan 2001 Motor vehicle repairing plant and machinery 10 1 Jan 2001 Trade utensils (including sales and garage equipment) 13 ⅓ 1 Jan 2001 | Substitute Automotive repair and maintenance (94110 to 96030) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Automotive and heavy vehicle repair and maintenance assets: Air conditioning assets: Refrigerant leak detectors 3 * 1 Jul 2011 Refrigerant management systems 5 * 1 Jul 2011 Refrigerant recovery machine 5 * 1 Jul 2011 Refrigerant recovery and recycling machines 5 * 1 Jul 2011 Vacuum pumps 5 * 1 Jul 2011 Air tools including ratchet guns 2 * 1 Jul 2011 Automatic transmission flush and fill machines 5 * 1 Jul 2011 Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Battery chargers 5 * 1 Jul 2011 Battery testers 5 * 1 Jul 2011 Brake disc and drum grinding lathes: Fixed 10 * 1 Jul 2011 Portable on-car 5 * 1 Jul 2011 Brake fluid testers 5 * 1 Jul 2011 Brake shoe riveters 5 * 1 Jul 2011 Brake system flushers 5 * 1 Jul 2011 Compressed air assets: Air compressors: Reciprocating 10 * 1 Jul 2011 Rotary screw 10 * 1 Jul 2011 Rotary vane 10 * 1 Jul 2011 Air receivers 10 * 1 Jul 2011 Air driers and dehumidifiers 10 * 1 Jul 2011 Hose reels 3 * 1 Jul 2011 Reticulation lines: Aluminium 15 * 1 Jul 2011 Copper 20 * 1 Jul 2011 Polyethylene 15 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Continuous diesel engine particulate testers 5 * 1 Jul 2011 Cooling system flushers 5 * 1 Jul 2011 Decelerometer brake testers 7 * 1 Jul 2011 Diagnostic assets: Diagnostic and roller dynamometers, performance and emissions testers 10 * 1 Jul 2011 Engine analysers 5 * 1 Jul 2011 Electrical test benches 10 * 1 Jul 2011 Fuel injection pump test benches 5 * 1 Jul 2011 Oscilloscopes 10 * 1 Jul 2011 Scan tools 5 * 1 Jul 2011 Diesel engine emission testers 5 * 1 Jul 2011 Drill presses 15 * 1 Jul 2011 Drive-on plate brake, steering and suspension testing machines 10 * 1 Jul 2011 Drive-on shock absorber testers 10 * 1 Jul 2011 Dual wheel removers 8 * 1 Jul 2011 Effluent treatment systems incorporating motors, electronic circuitry, pumps, and separators 8 * 1 Jul 2011 Engine cranes 10 * 1 Jul 2011 Exhaust gas analysers for petrol engines: Computer operated 5 * 1 Jul 2011 Stand alone 10 * 1 Jul 2011 Exhaust stands 11 * 1 Jul 2011 Flywheel grinders 13 * 1 Jul 2011 Hand tools 10 * 1 Jul 2011 Headlight testers 7 * 1 Jul 2011 Hydraulic brake hose machines 5 * 1 Jul 2011 Hydraulic presses 10 * 1 Jul 2011 Jacks: Floor jacks: Used for car and light truck repairs 3 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Transmission jacks: Used for car and light truck repairs 8 * 1 Jul 2011 Used for heavy vehicle repairs 5 * 1 Jul 2011 Vehicle positioning jacks 3 * 1 Jul 2011 Lathes 20 * 1 Jul 2011 Measuring assets: Micrometers 10 * 1 Jul 2011 Tension wrenches 5 * 1 Jul 2011 Tyre pressure gauges 5 * 1 Jul 2011 Noise level meters 5 * 1 Jul 2011 Oil and grease delivery systems: Bunding: Polyethylene pallets 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Distribution lines: Polyethylene 5 * 1 Jul 2011 Rubber 3 * 1 Jul 2011 Steel 10 * 1 Jul 2011 Guns and pumps 3 * 1 Jul 2011 Reels: Plastic 3 * 1 Jul 2011 Steel 7 * 1 Jul 2011 Tanks (including waste oil tanks) 20 * 1 Jul 2011 Oil filter crushers 10 * 1 Jul 2011 Parts cleaners and washers 7 * 1 Jul 2011 Pipe and tube benders 10 * 1 Jul 2011 Pipe and tube saws and cutters 10 * 1 Jul 2011 Power steering flushing systems 5 * 1 Jul 2011 Pressure washers 4 * 1 Jul 2011 Sand blasters 7 * 1 Jul 2011 Spring compressors 5 * 1 Jul 2011 Stillages 15 * 1 Jul 2011 Storage shelving 10 * 1 Jul 2011 Toolbox roller cabinets 7 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Truck brake imbalance testers 5 * 1 Jul 2011 Tyre conveyors: Horizontal 10 * 1 Jul 2011 Vertical 8 * 1 Jul 2011 Tyre fitting machines 5 * 1 Jul 2011 Tyre inflation cages 10 * 1 Jul 2011 Tyre inflators (automatic and manual) 3 * 1 Jul 2011 Tyre spreaders 8 * 1 Jul 2011 Vehicle hoists: Used for car and light truck repairs 10 * 1 Jul 2011 Used for heavy vehicle repairs 20 * 1 Jul 2011 Vehicle service and inspection lane assets: Control consoles 10 * 1 Jul 2011 Data collection devices (including bar code readers, mobile recorders and transponders) 5 * 1 Jul 2011 Floor unit assets: Axle and ball joint play testers or shakers 10 * 1 Jul 2011 Roller brake testers 10 * 1 Jul 2011 Shock absorber testers 10 * 1 Jul 2011 Side slip testers 10 * 1 Jul 2011 Speedometer tester 10 * 1 Jul 2011 Suspension play detectors 10 * 1 Jul 2011 Vehicle special tools 5 * 1 Jul 2011 Waste oil evacuators 5 * 1 Jul 2011 Welders: Electric 10 * 1 Jul 2011 Oxy-acetylene 10 * 1 Jul 2011 Wheel alignment machines 7 * 1 Jul 2011 Wheel balancing machines 5 * 1 Jul 2011 Wheel balancing plates, flanges and finger adaptors 5 * 1 Jul 2011 Wheel lifters 5 * 1 Jul 2011 Wheel lifter incorporating tyre spreaders 8 * 1 Jul 2011 Work platform ladders 10 * 1 Jul 2011 | [16] Table A, Industry category OTHER SERVICES (94110 to 96030), sub-category Laundry and dry cleaning services (95310) | Omit Dry cleaning plant 10 1 Jan 2001 Laundry plant: 1 Jan 2001 General 10 1 Jan 2001 Washing machines 6 ⅔ 1 Jan 2001 | Substitute Laundry and dry cleaning services (95310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Dry cleaning and laundry assets: Dry cleaning machines 12 * 1 Jul 2011 Washers: Continuous batch washer systems (including washers, moisture extraction units and dryers) 17 * 1 Jul 2011 Extractors, standalone 12 * 1 Jul 2011 Drying assets: Tumble dryers, standalone 12 * 1 Jul 2011 Tunnel dryers and garment finishers (including steam cabinets) 15 * 1 Jul 2011 Finishing assets: Flatwork processing assets (including automatic pickers, feeders, folders and stackers) 13 * 1 Jul 2011 Garment finishers (including collar and cuff presses, form finishers, pant toppers and puff irons) 10 * 1 Jul 2011 Presses (including flat, utility and scissor legger presses): Air operated, semi automatic 15 * 1 Jul 2011 Manual 20 * 1 Jul 2011 Roller ironers 17 * 1 Jul 2011 Support assets: Air vacuum units, standalone 10 * 1 Jul 2011 Control systems 10 * 1 Jul 2011 Heat seal machines for labelling laundry items 10 * 1 Jul 2011 Hot water systems 12 * 1 Jul 2011 Ironing and spotting boards and tables: Vacuum operated 10 * 1 Jul 2011 Non vacuum operated 15 * 1 Jul 2011 Laundry handling assets: Conveyors and garment sorting and storage systems 15 * 1 Jul 2011 Hoppers 20 * 1 Jul 2011 Monorail and bag loading systems 20 * 1 Jul 2011 Tipplers 10 * 1 Jul 2011 Pipes 20 * 1 Jul 2011 Soap dispenser machines 20 * 1 Jul 2011 Trolleys and bins Generally 10 * 1 Jul 2011 Stainless steel 15 * 1 Jul 2011 Waste water treatment and recycling system assets: Filters (including carbon and sand) 10 * 1 Jul 2011 Lint shakers (including circular vibratory screens) 20 * 1 Jul 2011 Ozone generators and ultra violet sterilisers 7 * 1 Jul 2011 Pumps 5 * 1 Jul 2011 Tanks 20 * 1 Jul 2011 | [17] Heading to Table B | Table B as at 1 July 2010 | Substitute | Table B as at 1 July 2011 | [18] Table B, items beginning with C | Omit Air and oxygen 20 1 Jan 2001 | [19] Table B, items beginning with R | Omit Racks 10 1 Jan 2001 | [20] Table B, items beginning with S | Insert Solar photovoltaic electricity generation system assets 20 * 1 Jul 2011 | [21] Table B, items beginning with W | Omit Washing machines 6 ⅔ 1 Jan 2001 | Insert Warehouse and distribution centre equipment and machines: Automated storage and retrieval machines 20 * 1 Jul 2011 Balers 15 * 1 Jul 2011 Battery assets for warehouse vehicles (including pallet trucks and forklifts): Batteries (detachable for recharging) 5 * 1 Jul 2011 Battery chargers: Forklifts 11 * 1 Jul 2011 Other 10 * 1 Jul 2011 Handling assets: Battery tuggers 10 * 1 Jul 2011 Racking roller beds 15 * 1 Jul 2011 Transfer carts 10 * 1 Jul 2011 Washers 10 * 1 Jul 2011 Carts/buggies 15 * 1 Jul 2011 Conveyors 15 * 1 Jul 2011 Door control and motor drive systems (incorporating chains, controls, motor and sensors), excluding doors: External 20 * 1 Jul 2011 Internal 10 * 1 Jul 2011 Floor sweepers/scrubbers 10 * 1 Jul 2011 Forklift attachments: Cages 10 * 1 Jul 2011 Push pull units 11 * 1 Jul 2011 Inflatable dock bags/seals/shelters 10 * 1 Jul 2011 Pallet assets: Dispensers 15 * 1 Jul 2011 Lift tables 10 * 1 Jul 2011 Racks 20 * 1 Jul 2011 Radio frequency terminal assets: Barcode readers/scanners 5 * 1 Jul 2011 Portable/handheld and vehicle mounted terminal devices 4 * 1 Jul 2011 Roll cages 10 * 1 Jul 2011 Trolleys 10 * 1 Jul 2011 Voice picking assets: Battery chargers 4 * 1 Jul 2011 Headsets 4 * 1 Jul 2011 Terminals (on person) 4 * 1 Jul 2011 Waste compactors (used for cardboard and plastic): Electric 15 * 1 Jul 2011 Hydraulic 20 * 1 Jul 2011", "Related_Explanatory_Statements": "Effective Life 2011/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20111/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2010/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2010 (No 1) ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2010", "Date_of_Issue": "18 May 2010", "Signatory": "Francis Thomas Wilson Acting Senior Assistant Commissioner, Law and Practice.", "Registration_Number": "F2010L01407", "Registration_Date": "26 May 2010", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2010 (No 1) . | This Determination commences on 1 July 2010. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Heading to Table A | Omit Table A as at 1 July 2009 | Substitute Table A as at 1 July 2010 | [2] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Fruit and vegetables manufacturing (11400) | Substitute Fruit and vegetable processing (11400) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Fruit and vegetable canning plant 20 1 Jan 2001 Fruit juice and fruit juice drink manufacturing assets: Evaporators (used in concentrate manufacture) 20 * 1 Jul 2010 Extraction assets: Break tanks 20 * 1 Jul 2010 Centrifugal decanters 15 * 1 Jul 2010 Crushing and milling assets (including hammer mills) 15 * 1 Jul 2010 Extractors (including presses and reamers) 20 * 1 Jul 2010 Filters (including membrane, pressure and vacuum filters) 20 * 1 Jul 2010 Finishers 20 * 1 Jul 2010 Fruit sizing assets (including sizing belts/heads and sorting tables) 10 * 1 Jul 2010 Pulp and rind mincers 20 * 1 Jul 2010 Pulper-finishers 15 * 1 Jul 2010 Roller/spreaders 20 * 1 Jul 2010 Tomato choppers 15 * 1 Jul 2010 Washers (including brush washers, flume tanks and pre-clean water hoppers) 15 * 1 Jul 2010 Filling and sealing assets: Bottle inverters 20 * 1 Jul 2010 Capping machines 15 * 1 Jul 2010 Cap sorters 10 * 1 Jul 2010 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2010 Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels) 15 * 1 Jul 2010 Filling machines (including aseptic fillers, bag in box fillers, cup fillers, gable top carton fillers and plastic bottle fillers) 20 * 1 Jul 2010 Handling assets: Bottle rinsing machines 20 * 1 Jul 2010 Bottle unscramblers 15 * 1 Jul 2010 Depalletisers 20 * 1 Jul 2010 Palletisers 20 * 1 Jul 2010 Stretch wrappers (pallet wrappers) 15 * 1 Jul 2010 Inspection assets: Checkweighers 10 * 1 Jul 2010 Vacuum seal testers 10 * 1 Jul 2010 Vision inspection assets (including cap inspection/rejection systems and label inspection machines) 6 * 1 Jul 2010 Packing assets: Cartoning assets (including carton and case erectors, carton sealers, case packers and overpackers) 15 * 1 Jul 2010 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2010 Hot melt adhesive (spot glue) applicators 10 * 1 Jul 2010 Label applicators 7 * 1 Jul 2010 Labellers 10 * 1 Jul 2010 Multipack machines 10 * 1 Jul 2010 Shrink sleeve applicators 15 * 1 Jul 2010 Shrinkwrappers 15 * 1 Jul 2010 Straw applicators 20 * 1 Jul 2010 Support assets: Air compressors and receivers 20 * 1 Jul 2010 Bins, cages and hoppers 20 * 1 Jul 2010 Boilers 20 * 1 Jul 2010 Clean in place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2010 Control system assets (excluding personal computers but including program logic controllers and switchgear ) 10 * 1 Jul 2010 Conveyors (including augers, belt conveyors and bucket elevators) 15 * 1 Jul 2010 Fruit concentrate drum tippers 15 * 1 Jul 2010 Laboratory equipment: Electronic (including high performance liquid chromatography or HPLC machines, refractometers, spectrometry machines and titrimetric analysers) 7 * 1 Jul 2010 Non-electronic 10 * 1 Jul 2010 Pasteurisation assets: Pasteurisers (including heat exchangers) 15 * 1 Jul 2010 Tunnel pasteurisers 10 * 1 Jul 2010 Pipes 25 * 1 Jul 2010 Pumps: Cavity pumps 10 * 1 Jul 2010 Others (including centrifugal pumps) 15 * 1 Jul 2010 Refrigeration assets (including compressors, cooling towers, condensers and pumps) 15 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Water treatment filters: Carbon filters 15 * 1 Jul 2010 Membrane filters generally including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters 7 * 1 Jul 2010 UF membrane filters 5 * 1 Jul 2010 Weighbridges 20 * 1 Jul 2010 Tanks: Blending and mixing tanks 25 * 1 Jul 2010 Debittering tanks 30 * 1 Jul 2010 Storage tanks: Generally 30 * 1 Jul 2010 Jacketed 20 * 1 Jul 2010 Refrigerated 20 * 1 Jul 2010 Waste water storage/treatment tanks 20 * 1 Jul 2010 Jam-making plant 20 1 Jan 2001 | [3] Table A, industry category MANUFACTURING (11110 to 25990) , after sub-category Bakery product manufacturing (11710 to 11740) | Insert Bakery product manufacturing (non-factory based) (11740) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Retail bread, biscuit, cake and pastry baking assets: Bread slicers 7 * 1 Jan 2002 Bun divider/rounder 8 * 1 Jan 2002 Fixed bowl spiral mixers 7 * 1 Jan 2002 Hydraulic dough divider 7 * 1 Jan 2002 Moulders 8 * 1 Jan 2002 Ovens (convection) 8 * 1 Jan 2002 Ovens (multi-decked, rotating rack or static rack, rotating deck) 10 * 1 Jan 2002 Planetary mixers 7 * 1 Jan 2002 Provers/prover retarders 6 * 1 Jan 2002 Semi-automated baguette, bread and bread roll making assets 12 * 1 Jan 2002 Semi-automated doughnut making assets 8 * 1 Jan 2002 | [4] Table A, industry category MANUFACTURING (11110 to 25990) , sub-category Soft drink, cordial and syrup manufacturing (12110) | After Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and ultra violet filters) 15 * 1 Jul 2009 | Insert Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400) | [5] Table A, Industry category MANUFACTURING (11110 to 25990) , sub-category Primary metal and metal product manufacturing (21100 to 21390) | Omit Primary metal and metal product manufacturing (21100 to 21390) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Designs used in connection with stamping decorative steel and iron work 40 1 Jan 2001 Foundry plant: Converters 10 1 Jan 2001 Furnaces 10 1 Jan 2001 Laboratory 20 1 Jan 2001 Ladles 10 1 Jan 2001 Loose tools 5 1 Jan 2001 Machine tools 20 1 Jan 2001 Machinery and plant 20 1 Jan 2001 Moulding boxes 10 1 Jan 2001 Patterns 40 1 Jan 2001 Plant and tools (excluding furnaces, converter and ladles) 13 1/3 1 Jan 2001 Rolling mill engines 13 1/3 1 Jan 2001 Iron and steel industry: Granulators 13 1/3 1 Jan 2001 Slag pots 3 1 Jan 2001 Metal crushing plant (core fragmentised) 13 1/3 1 Jan 2001 Metal forming plant: Dies and tooling 4 ½ 1 Jan 2001 Roll forming dies 10 1 Jan 2001 Strip roll forming machines 20 1 Jan 2001 Nail manufacturing plant 20 1 Jan 2001 Pyrometallurgy process assets. Use any relevant determinations in Mining (06000 to 10900) Saw-making plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Stamping blocks (used for designs of decorative steel and iron work) 20 1 Jan 2001 Tank manufacturing plant 20 1 Jan 2001 Tinsmiths' plant 20 1 Jan 2001 | [6] Table A, Industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) | After Bins (including furnace coke, dust disposal bins) 20 * 1 Jul 2009 | Substitute Conveyor systems (incorporating structures, belts, gearboxes and motors) 15 * 1 Jul 2009 | [7] Table A, Industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) | After Chutes 15 * 1 Jul 2009 | Substitute Conveyor systems (incorporating structures, belts, gearboxes and motors) 17 * 1 Jul 2009 | [8] Table A, Industry category MANUFACTURING (11110 to 25990), sub-category Iron smelting and steel manufacturing (21100) | Before Coke making assets: Coal screening assets: | Insert Automated guided vehicles 20 * 1 Jul 2010 Closed circuit television (CCTV) systems 3 * 1 Jul 2010 Coil cars including hydraulic sliding floor plates 13 * 1 Jul 2010 Coil car tracks and rails 7 * 1 Jul 2010 Control systems assets: Programmable logic controllers (PLCs) and distributed control systems (DCS) 10 * 1 Jul 2010 Instruments (including temperature probes, control panels, gas analysers, location sensors, carbon monoxide monitors, pressure controls, temperature controls, pyrometers, strip position sensors, gamma ray detectors, hot metal detectors, x-ray gauges, width gauges, thickness gauges) 7 * 1 Jul 2010 Uninterruptible power supplies 5 * 1 Jul 2010 Cranes and gantries 20 * 1 Jul 2010 Electricity distribution, generation or transmission assets: Aerials or underground cables 30 * 1 Jul 2010 Electronic protection relays 10 * 1 Jul 2010 High voltage switchgear 25 * 1 Jul 2010 Transformers 20 * 1 Jul 2010 Use any relevant determinations made for Electricity supply (26110 to 26400) for any other electricity distribution, generation or transmission assets Gasometers 30 * 1 Jul 2010 Rail infrastructure and rolling stock except torpedo cars - use any relevant determinations made for Rail transport (47100 to 47200): Rolls for mill roll stands (including roughing mill rolls, finishing mill rolls and skin conditioning mill rolls) 2 * 1 Jul 2010 Roller tables (incorporating gearboxes, motors, drives, rolls, table frames, aprons, side guards and foundations) 15 * 1 Jul 2010 Scale or transfer car rail tracks and turntables 20 * 1 Jul 2010 Scale or transfer cars (incorporating cable reel and drive units) 20 * 1 Jul 2010 Ship ore unloaders 20 * 1 Jul 2010 Slag processing assets: Crushers 20 * 1 Jul 2010 Granulators 15 * 1 Jul 2010 Slag pots 20 * 1 Jul 2010 Slag pot carriers 10 * 1 Jul 2010 Stacks including flare off stacks (incorporating burners and derricks) 20 * 1 Jul 2010 Stackers, reclaimers, stacker/reclaimers and sequencers 25 * 1 Jul 2010 | [9] Table A, Industry category MANUFACTURING (11110 to 25990) , sub-category Iron smelting and steel manufacturing (21100) | After Water treatment assets: Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2009 | Insert Pellet making assets: Balling assets: Balling drums 20 * 1 Jul 2010 Bentonite tanks 20 * 1 Jul 2010 Mixers 20 * 1 Jul 2010 Seed screens 10 * 1 Jul 2010 Cooler assets: Cooler fans 10 * 1 Jul 2010 Annular coolers (incorporating pans, pan conveyors and drives) 25 * 1 Jul 2010 Roller screens 10 * 1 Jul 2010 Dewatering assets: * 1 Jul 2010 Launders 20 * 1 Jul 2010 Pressure filter pumps 5 * 1 Jul 2010 Process water tanks 20 * 1 Jul 2010 Return water pipes 20 * 1 Jul 2010 Slurry feed pipes 10 * 1 Jul 2010 Slurry pumps 10 * 1 Jul 2010 Slurry tanks incorporating agitators 15 * 1 Jul 2010 Sumps 20 * 1 Jul 2010 Thickeners (incorporating tanks, rakes and access platforms) 20 * 1 Jul 2010 Vertical plate pressure filters (incorporating filters, plates, membranes, water sprays, bladders, bomb bay doors) 20 * 1 Jul 2010 Emissions control assets: Compressors 20 * 1 Jul 2010 Dust collection system 20 * 1 Jul 2010 Multi-cone 20 * 1 Jul 2010 Scrubbers 20 * 1 Jul 2010 Waste gas collector mains and ducts 20 * 1 Jul 2010 Waste gas extractor fans 20 * 1 Jul 2010 Fluxing tanks 20 * 1 Jul 2010 Grinding mills 15 * 1 Jul 2010 Induration assets: Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Rotary kilns (incorporating bearings, drive gear and drive system) 30 * 1 Jul 2010 Travelling grates (incorporating motors, gearboxes or drives and rollers) 30 * 1 Jul 2010 Waste heat recovery ducts 15 * 1 Jul 2010 Waste heat recovery fans 10 * 1 Jul 2010 Materials handling assets: Conveyor systems (including structures, belts, gearboxes and motors): Conveyors to and from balling drums 20 * 1 Jul 2010 Filter cake conveyors 20 * 1 Jul 2010 Finished pellet conveyor 20 * 1 Jul 2010 Flux bins 20 * 1 Jul 2010 Roller feeders 10 * 1 Jul 2010 Table feeders 10 * 1 Jul 2010 Vibrating feeders 10 * 1 Jul 2010 Weigh feeders 10 * 1 Jul 2010 Blast furnace assets: Cast house assets: Cast house floor iron and slag runner systems, covers, and tilting spouts 5 * 1 Jul 2010 Cast house structure 40 * 1 Jul 2010 Common hydraulic systems 15 * 1 Jul 2010 Manipulators 15 * 1 Jul 2010 Mud guns 15 * 1 Jul 2010 Taphole drills 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Chimney mains 30 * 1 Jul 2010 Dedusting ducts and mains 15 * 1 Jul 2010 Dust catchers (incorporating supporting structures) 15 * 1 Jul 2010 Excess gas bleeder systems 20 * 1 Jul 2010 Furnace top recovery turbine systems (incorporating hydraulic system, inlet and outlet mains and valves) 20 * 1 Jul 2010 Scrubbers (incorporating support structure and spray systems) 15 * 1 Jul 2010 Uptakes, bleeders and platforms, downcomers, dust dumping, valves and hydraulics 15 * 1 Jul 2010 Waste gas collector mains and ducts 15 * 1 Jul 2010 Furnace proper assets: Furnace charging tops (incorporating charging valves and hydraulics) 15 * 1 Jul 2010 Furnace elevator 15 * 1 Jul 2010 Furnace shells (incorporating hearths, refractory linings, staves, probes, profile meters and sondes) 15 * 1 Jul 2010 Furnace support assets (including maintenance platforms and control and switch rooms) 15 * 1 Jul 2010 Furnace support structure (incorporating foundations) 40 * 1 Jul 2010 Hot blast system assets: Cold blast mains (incorporating snorts and mixer valves) 15 * 1 Jul 2010 Hot blast mains (incorporating bustle mains, back draught mains and tuyere stock) 15 * 1 Jul 2010 Stoves (incorporating refractory, shell, foundations, fan and valves) 30 * 1 Jul 2010 Stoves mixed gas main systems 15 * 1 Jul 2010 Materials handling assets: Furnace charging bins 15 * 1 Jul 2010 Furnace charging conveyor systems (incorporating structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Furnace charging skip hoist 20 * 1 Jul 2010 Furnace charging skip tracks 30 * 1 Jul 2010 Furnace charging skips 15 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Torpedo cars 17 * 1 Jul 2010 Water treatment assets: Basins 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Valves and other non-pipe fittings 8 * 1 Jul 2010 Water distribution systems 10 * 1 Jul 2010 Water pumps 10 * 1 Jul 2010 Basic oxygen steelmaking (BOS) and electric arc furnace (EAF) steel making assets: BOS vessels (incorporating motors, gearboxes, bull gear, vessel, torsion bar, lube pumps, pulse generators, tacho generators, brakes, limit switches, pressure switches and support structures) 10 * 1 Jul 2010 Desulphurising lances (incorporating masts, winch control boxes, hydraulic cylinders carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Electric arc furnaces (EAFs) 10 * 1 Jul 2010 Electrode control arms 10 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 De-dusting ducts and mains 15 * 1 Jul 2010 Electrostatic precipitators 15 * 1 Jul 2010 Primary and secondary scrubbers (incorporating support structure and spray systems) 20 * 1 Jul 2010 Waste gas radiation cooling systems (incorporating water sprays and ducts) 20 * 1 Jul 2010 Waste gas extractor fans and silencers 20 * 1 Jul 2010 Flux making assets: Lime kilns (incorporating rollers, tyres, support structures, drives, motors and gearboxes) 25 * 1 Jul 2010 Kiln contact coolers (including agitator, agitator hydraulic system and rotary valves) 15 * 1 Jul 2010 Kiln burner units (incorporating gas and firing systems) 15 * 1 Jul 2010 Lime kiln discharge conveyors (incorporating structures, belts, pulleys, motors and gearboxes) 15 * 1 Jul 2010 Raw material crushers and ball mills 15 * 1 Jul 2010 Grinders (incorporating motors, drive pullies and belts, drive shafts, roller crusher units and whizzer separators) 15 * 1 Jul 2010 Heat shielding for vessels incorporating supports 30 * 1 Jul 2010 Hot metal pots 20 * 1 Jul 2010 Lance pumps and motor assemblies 15 * 1 Jul 2010 Liquid oxygen lances (incorporating carriage system, motors, gearboxes, brake lance carriages, lance guides, lances and switches) 10 * 1 Jul 2010 Liquid oxygen supply pipes 10 * 1 Jul 2010 Materials handling assets: Air blowers 15 * 1 Jul 2010 Bins 20 * 1 Jul 2010 Bucket elevators 20 * 1 Jul 2010 Conveyor systems (including structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Cyclones 10 * 1 Jul 2010 Hoppers, weigh hoppers, chutes, silos 20 * 1 Jul 2010 Scrap metal buckets, skips and stands 20 * 1 Jul 2010 Screens and weighing systems 15 * 1 Jul 2010 Vibro feeders 15 * 1 Jul 2010 Vibrators 15 * 1 Jul 2010 Weighbridges incorporating load cells 20 * 1 Jul 2010 Pneumatic air tube systems (incorporating blower units) 20 * 1 Jul 2010 Scull breakers 10 * 1 Jul 2010 Secondary treatment assets: Composition adjustment stations (including Injection Reheating Up Temperature (IRUT) stations incorporating snorkels, support structures and motors) 20 * 1 Jul 2010 Vacuum degassers (incorporating steam pumps and vacuum pumps) 10 * 1 Jul 2010 Ladle metallurgical furnaces (LMFs) 20 * 1 Jul 2010 Slag rakes 10 * 1 Jul 2010 Steel ladles (incorporating tilting bales, thrusters, cassettes, shells, lids and linings) 20 * 1 Jul 2010 Sub or sampling lances (incorporating motors, drives, gearboxes, limit switches, over speed switches, drums, cables and slow motors) 10 * 1 Jul 2010 Water treatment assets: Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Launder distribution and collection systems 15 * 1 Jul 2010 Pipes and pipelines: Slurry disposal pipelines 15 * 1 Jul 2010 Water pipes 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps including slurry disposal pumps 15 * 1 Jul 2010 Settling ponds 30 * 1 Jul 2010 Tanks: Water tanks 25 * 1 Jul 2010 Conditioner, slurry, polymer, liquid flocculants and mixer tanks 20 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Primary metal product casting assets: Continuous casting machines (incorporating turrets, tundishes (incorporating lids and cassettes), tundish cars, moulds, dummy bars, segments, oscillators, rolls, water sprays, hydraulics, motors and gearboxes): Billet casters 17 * 1 Jul 2010 Combination casters 17 * 1 Jul 2010 Slab casters 17 * 1 Jul 2010 Cooler transfer arms (incorporating motors, gearboxes and drive shafts) 17 * 1 Jul 2010 Crop removal machines 20 * 1 Jul 2010 Cut to length machines and torch cutters 15 * 1 Jul 2010 De-burring machines incorporating fixed drives 15 * 1 Jul 2010 Emissions control assets: Baghouses 20 * 1 Jul 2010 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 15 * 1 Jul 2010 Dedusting ducts and mains 15 * 1 Jul 2010 Steam exhaust fans 10 * 1 Jul 2010 Hydraulic shears 17 * 1 Jul 2010 Materials handling assets: Conveyor systems (including structures, belts, gearboxes and motors) 20 * 1 Jul 2010 Mould powder bins 23 * 1 Jul 2010 Screw feeders 15 * 1 Jul 2010 Scarfing machines (incorporating catenary system of hoses, power supply cables and support structure) 20 * 1 Jul 2010 Slab or billet cooler tanks incorporating grid stands 30 * 1 Jul 2010 Slab or billet marking machines 17 * 1 Jul 2010 Transfer beds 17 * 1 Jul 2010 Up-enders including hydraulics 17 * 1 Jul 2010 Walking beam cooling beds and run out tables 17 * 1 Jul 2010 Water treatment assets: Basins and ponds 30 * 1 Jul 2010 Cooling towers (incorporating fans, motors, access platforms and stairs) 20 * 1 Jul 2010 Gravel and sand filters 25 * 1 Jul 2010 Heat exchangers 10 * 1 Jul 2010 Pipelines: Water pipelines 20 * 1 Jul 2010 Valves and other non-pipe fittings 10 * 1 Jul 2010 Pumps: Water pumps 10 * 1 Jul 2010 Chemical dosing pumps 5 * 1 Jul 2010 Skimmers and scrapers 15 * 1 Jul 2010 Tanks: Sludge, chemical storage and dosing tanks 20 * 1 Jul 2010 Water tanks 25 * 1 Jul 2010 Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2010 Hot strip mill assets: Coil and slab weighers 15 * 1 Jul 2010 Coil box and crop shear assets: Coil boxes (incorporating side guard drives and transfer mechanism assemblies) 8 * 1 Jul 2010 Coil box shear and scale breakers 17 * 1 Jul 2010 Crop shears (incorporating assemblies and main drive motors) 17 * 1 Jul 2010 Crop shear maintenance jigs and pinch rolls 15 * 1 Jul 2010 Transfer bed oxy cutting stations 15 * 1 Jul 2010 Coil handling assets: Cooling tunnel ventilation fans 10 * 1 Jul 2010 Cooling tunnel conveyors 13 * 1 Jul 2010 Marking machines 15 * 1 Jul 2010 De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pump) 10 * 1 Jul 2010 Down coiler assets including coilers (incorporating side guards, mandrel, mandrel drives, wrappers and unit roll drive) 15 * 1 Jul 2010 Finishing mill assets: Finishing mill flumes 20 * 1 Jul 2010 Finishing mills (incorporating mill stands, side guides, strippers, screw downs, drive shafts, pinion boxes, main drive motors, transformers, loopers, grease systems, oil circulation systems, and hydraulic systems) 20 * 1 Jul 2010 Laminar flow cooling system 15 * 1 Jul 2010 Mill roll shop assets: Bearing washing machines 10 * 1 Jul 2010 Chuck changers 15 * 1 Jul 2010 Floor plate or checker plate machines 15 * 1 Jul 2010 Roll grinders 15 * 1 Jul 2010 Roll lathes 20 * 1 Jul 2010 Roll racks and sleds 20 * 1 Jul 2010 Reversing roughing mill assets: Reversing roughing mills (incorporating mill stands, entry side guards, delivery side guards, main drive motors and hydraulic systems) 20 * 1 Jul 2010 Vertical edgers (incorporating drive motors, gearboxes and edger adjustments) 20 * 1 Jul 2010 Roll changing assets 20 * 1 Jul 2010 Scale scrapers 15 * 1 Jul 2010 Skin pass mill assets: Skin pass mills (incorporating mill entry assets, gap control and auxiliary hydraulics, main drive motor, payoff reel, un-coiler mandrel and re-coiler mandrel) 20 * 1 Jul 2010 Tension reels and belt wrappers 15 * 1 Jul 2010 Laser systems mill entry 5 * 1 Jul 2010 Slab tracking systems 5 * 1 Jul 2010 Strapping machines (including radial and circumferential) 13 * 1 Jul 2010 Walking beam furnace assets: Air dilution manifolds 20 * 1 Jul 2010 Air ducts 10 * 1 Jul 2010 Coke ovens gas systems 15 * 1 Jul 2010 Cold combustion air systems 20 * 1 Jul 2010 Dilution blowers 10 * 1 Jul 2010 Extractors 10 * 1 Jul 2010 Furnaces (incorporating structure, charging machines with synchronising drive trains, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Nitrogen purge systems 15 * 1 Jul 2010 Tracking lasers (incorporating cables and adapters) 5 * 1 Jul 2010 Plate mill assets: Cold leveller (incorporating motor, gearbox spindles, hydraulic traverse cylinders, fill-in table rolls, motor, gearbox, rolls and catenaries) 30 * 1 Jul 2010 De-scaling boxes (incorporating sprays, mechanicals, control valves pipe work after isolation valves, de-scaling box table rolls, tables, chains, covers, side guides and covers) 10 * 1 Jul 2010 Edgers (incorporating motors, hydraulic controls, mechanical controls, anvil (carryover table), hand rails and walkways) 20 * 1 Jul 2010 Furnace entry skids 20 * 1 Jul 2010 Furnaces (incorporating slab pushers, bumpers, pyrometers, off takes from king valve to outlets and all structures and equipment from after entry skids up to and including circular apron skids) 20 * 1 Jul 2010 Hot levellers (incorporating motors, gearboxes, spindles, rolls, leveller AGC capsules, screws, crowning device, de-scaling header and valves) 20 * 1 Jul 2010 Inter-roll stand cooling sprays 15 * 1 Jul 2010 Reversing finishing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Reversing roughing mill (incorporating housing, side guides and covers, guards, motors, drives, spindles, water sprays, gearboxes, screw down, spindles, AGC capsules, hydraulics, mill de-scaling, filler plates, and oil systems within the mill) 20 * 1 Jul 2010 Rope driven cooling transfer beds 20 * 1 Jul 2010 Shears (including crop, divide, scrap, rotary trim, guillotine and end shears) 20 * 1 Jul 2010 Slab sizing systems (incorporating side guard measuring devices and stands, slab sizing unit supports, cameras and light banks) 5 * 1 Jul 2010 Turnover inspection table (incorporating barriers and hydraulics) 20 * 1 Jul 2010 Walking beam cooling beds incorporating carry on section, carry off section, moving (walking) section, chain drives and hydraulics. 20 * 1 Jul 2010 Rod, bar, structural and rail mill assets: Controlled tempering quenching cars 10 * 1 Jul 2010 Cut to length machines 17 * 1 Jul 2010 De-scaling systems (incorporating scale breaker, nozzles, pipe work, valves and high pressure pumps) 10 * 1 Jul 2010 Finishing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Furnace charging skids 20 * 1 Jul 2010 Intermediate mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Reversing roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Roughing mills (incorporating motors, gearboxes, drives, guides and cassettes) 20 * 1 Jul 2010 Shears incorporating motors and drives 17 * 1 Jul 2010 Stacker/bundlers 12 * 1 Jul 2010 Straighteners 20 * 1 Jul 2010 Walking beam cooling beds 20 * 1 Jul 2010 Walking beam, natural gas furnaces (incorporating structure, refractories, walking beam floors, furnace hydraulic systems, and charge and discharge doors) 20 * 1 Jul 2010 Steel strip metallic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Air knife assemblies 13 * 1 Jul 2010 Crop shears 17 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Horizontal air coolers (incorporating ducting fans and nozzles) 15 * 1 Jul 2010 Horizontal furnaces 20 * 1 Jul 2010 Levellers (incorporating gearboxes and drives) 15 * 1 Jul 2010 Metal coating pots 15 * 1 Jul 2010 Passivators (incorporating tanks and pumps) 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Pot hardware (incorporating zinc roll frames and roll assemblies) 13 * 1 Jul 2010 Pre melt pots 5 * 1 Jul 2010 Quench systems (incorporating rolls, spray bars and tank) 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Resin coaters 15 * 1 Jul 2010 Scrapers 13 * 1 Jul 2010 Skin conditioning mills (incorporating entry and exit tension rolls) 20 * 1 Jul 2010 Steering rolls and bridles (incorporating motors, gearboxes and rolls) 15 * 1 Jul 2010 Vertical air coolers (incorporating ducting, fans and motors) 15 * 1 Jul 2010 Vertical preheat furnaces 15 * 1 Jul 2010 Welders 17 * 1 Jul 2010 Steel strip organic coating assets: Accumulators (incorporating rolls, drive gear, winches and rope) 17 * 1 Jul 2010 Banders 15 * 1 Jul 2010 Branders 10 * 1 Jul 2010 Chemical rinsing, cleaning and pre-treatment assets 15 * 1 Jul 2010 Cooler and cooling assets 15 * 1 Jul 2010 Curing ovens 15 * 1 Jul 2010 Finishing assets 15 * 1 Jul 2010 Inspection assets 17 * 1 Jul 2010 Payoff reels 15 * 1 Jul 2010 Primer and main coaters 13 * 1 Jul 2010 Quench systems 10 * 1 Jul 2010 Re-coilers 15 * 1 Jul 2010 Shears 15 * 1 Jul 2010 Stitchers 17 * 1 Jul 2010 | [10] Table A, Industry category MANUFACTURING (11110 to 25990) , sub-category Non-ferrous metal casting (21410) | After X-ray machines 15 * 1 Jan 2004 | Insert Tinsmiths' plant 20 1 Jan 2001 | [11] Table A, industry category MANUFACTURING (11110 to 25990) , after sub-category Non-ferrous metal casting (21410) | Insert Fabricated metal product manufacturing (22100 to 22990) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Designs used in connection with stamping decorative steel and iron work 40 1 Jan 2001 Metal crushing plant (core fragmentised) 13 1/3 1 Jan 2001 Metal forming plant: Dies and tooling 4 ½ 1 Jan 2001 Roll forming dies 10 1 Jan 2001 Nail manufacturing plant 20 1 Jan 2001 Saw-making plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Stamping blocks (used for designs of decorative steel and iron work) 20 1 Jan 2001 Tank manufacturing plant 20 1 Jan 2001 | [12] Table A, industry category WHOLESALE TRADE (33110 to 38000), after sub-category Wool wholesaling (33110) | Omit Mineral, metal and chemical wholesaling (33210 to 33230) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Petroleum products wholesaling assets: Drums 4 1 Jan 2001 Tanks (including crude, intermediate and finished product tanks) 20 1 Jan 2001 | Insert Petroleum product wholesaling (33210) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Bulk fuel regional depot assets (excluding LPG assets): Cathodic protection systems Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Effluent treatment system (incorporating pumps, motors and electronic circuitry) 15 * 1 Jul 2010 Electric pumps 10 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading gantries and racks (incorporating meters and metering systems) 15 * 1 Jul 2010 Petroleum product storage tanks - fibreglass and steel 20 * 1 Jul 2010 Rigid fuel tank truck assets: Aluminium tanks or barrels 10 * 1 Jul 2010 Filters 5 * 1 Jul 2010 Metering systems 5 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Pumping systems: Guns and nozzles 3 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Hydraulically driven pumps 8 * 1 Jul 2010 Pipes and fittings 10 * 1 Jul 2010 Tailgate loaders 15 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meter, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground distribution piping systems (incorporating pipes, fittings and manholes) fibreglass and steel: 20 * 1 Jul 2010 Bulk fuel terminal assets (excluding LPG assets): Automatic tank gauges 10 * 1 Jul 2010 Effluent treatment systems (incorporating air pump, pipes, separator and tank) 10 * 1 Jul 2010 Fire protection systems (incorporating auxiliary monitors, fire and ultraviolet detectors, fire indicator panels, fire retardant lines and foam storage tank) 15 * 1 Jul 2010 Hoses 2 * 1 Jul 2010 Loading and unloading arms (incorporating balance mechanisms, couplers, drop hoses and swivels) 10 * 1 Jul 2010 Marketing pumps 7 * 1 Jul 2010 Meters and metering systems 7 * 1 Jul 2010 Overfill protection systems 10 * 1 Jul 2010 Product piping (steel) 20 * 1 Jul 2010 Terminal automation equipment 10 * 1 Jul 2010 Vapour recovery units 15 * 1 Jul 2010 LPG depot and terminal assets: Automatic tank gauges 10 * 1 Jul 2010 Cathodic protection systems: Sacrificial anode 10 * 1 Jul 2010 Impressed current 20 * 1 Jul 2010 Depot and terminal storage vessels - aboveground and underground 30 * 1 Jul 2010 Electronic scales 10 * 1 Jul 2010 Forklift fuel tanks: Galvanised steel or steel tanks coated with zinc rich enamel 15 * 1 Jul 2010 Aluminium tanks 12 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 In-situ permanently installed cylinders 30 * 1 Jul 2010 Leak detection systems 8 * 1 Jul 2010 Leisure market cylinders (4.5 and 9 kgs capacity) 15 * 1 Jul 2010 Loading arms: Terminal 10 * 1 Jul 2010 Marine 25 * 1 Jul 2010 LPG fleet refuelling facility: Dispenser 10 * 1 Jul 2010 Guns and nozzles 3 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Meters 7 * 1 Jul 2010 Piping 20 * 1 Jul 2010 Pump sets 10 * 1 Jul 2010 Storage tanks 30 * 1 Jul 2010 Valves 10 * 1 Jul 2010 LPG tank truck assets: LPG storage tank 20 * 1 Jul 2010 Metering systems 7 * 1 Jul 2010 Pumping systems: Pumps 7 * 1 Jul 2010 Hoses 5 * 1 Jul 2010 Hose reels 7 * 1 Jul 2010 Guns and nozzles 3 * 1 Jul 2010 Pipes and fittings 7 * 1 Jul 2010 Valves 7 * 1 Jul 2010 Product piping systems: Pipes 20 * 1 Jul 2010 Valves 10 * 1 Jul 2010 Pumps 7 * 1 Jul 2010 Stillages 5 * 1 Jul 2010 Vapour recovery units and vapour compressors 7 * 1 Jul 2010 Weighbridges 25 * 1 Jul 2010 | [13] Table A, industry category RETAIL TRADE (39110 to 43209), sub- category Fuel retailing (40000) | Substitute Fuel retailing (40000) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air compressors and air lines 7 * 1 Jul 2010 Automatic tank gauges 10 * 1 Jul 2010 Canopy lighting: Liquid emitting diode 10 * 1 Jul 2010 Radiant gas positive 5 * 1 Jul 2010 Convenience store assets: Air conditioning systems 7 * 1 Jul 2010 Back-loading refrigerated cabinets (incorporating fans, boosters and compressors) 10 * 1 Jul 2010 CCTV video surveillance systems 4 * 1 Jul 2010 Coffee making machines including espresso and drip filter type machines 5 * 1 Jul 2010 Counters - freestanding 10 * 1 Jul 2010 Display shelving and racking 10 * 1 Jul 2010 Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors) excluding doors 7 * 1 Jul 2010 Hot food display assets including bain maries 10 * 1 Jul 2010 Microwave ovens 5 * 1 Jul 2010 Pie warmers and heating units 10 * 1 Jul 2010 Refrigerated cabinets and freezers 10 * 1 Jul 2010 PA systems 12 * 1 Jul 2010 Point of sale assets: * 1 Jul 2010 Barcode scanners 6 * 1 Jul 2010 Electronic funds transfer point of sale machines (EFTPOS) 6 * 1 Jul 2010 Forecourt controllers 6 * 1 Jul 2010 Safes: Cash storage 10 * 1 Jul 2010 Cash vending 7 * 1 Jul 2010 Cigarette safes 7 * 1 Jul 2010 Emergency shut off systems 10 * 1 Jul 2010 Facility signs 7 * 1 Jul 2010 Gasoline and diesoline assets: Effluent treatment systems (incorporating motors, electronic circuitry, pumps, and separators) 8 * 1 Jul 2010 Leak protection pressure systems 8 * 1 Jul 2010 Single or multi product gasoline and diesoline dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems) 10 * 1 Jul 2010 Single or multi product gasoline and diesoline pumps (incorporating pump units, meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles, steel cabinets and, where applicable, vapour recovery monitoring and collection systems 7 * 1 Jul 2010 Pay at pump card reading systems 6 * 1 Jul 2010 Submersible turbine pumps 8 * 1 Jul 2010 Underground fuel distribution and containment piping systems (incorporating pipes, fittings and manholes): 20 * 1 Jul 2010 Underground fuel storage tanks - steel and fibreglass: 20 * 1 Jul 2010 Hot water systems 10 * 1 Jul 2010 LPG assets: LPG pumps 7 * 1 Jul 2010 LPG dispensers (incorporating meters, electronic circuitry, LCD displays, cash presets, hoses, automatic nozzles and steel cabinets) 10 * 1 Jul 2010 LPG storage tanks - aboveground and underground 30 * 1 Jul 2010 Underground steel piping systems (incorporating pipes, fittings and manholes) 20 * 1 Jul 2010 | [14] Table A, industry category RETAIL TRADE (39110 to 43209), sub- category Food retailing (41100 to 41290) | Substitute Food retailing (41100 to 41290) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Butchers' plant 20 1 Jan 2001 | [15] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090), after sub-category Road transport (46100 to 53090) | Omit Rail transport (46100 - 47200) | Substitute Rail freight and passenger transport services (46100 - 47200) | [16] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090), after sub-category Road transport (46100 to 46239) | Insert Tramway and light rail passenger transport services (46220) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Infrastructure assets: Communication, computer and passenger support assets: Automatic Vehicle Monitoring computer systems 10 * 1 Jul 2010 Automatic Vehicle Monitoring tram borne equipment including transponders 10 * 1 Jul 2010 CCTV systems 4 * 1 Jul 2010 Control systems 10 * 1 Jul 2010 Hand-held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Radio base stations, intercoms 7 * 1 Jul 2010 Electrification assets: Lighting 15 * 1 Jul 2010 Overhead distribution lines (incorporating conductors, cross arms, feeders, insulators, inverters, fittings and poles) 30 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Signalling assets (including automatic points) 15 * 1 Jul 2010 Trackwork (incorporating track drainage): Ballasted track 25 * 1 Jul 2010 Curved track 20 * 1 Jul 2010 Embedded track 30 * 1 Jul 2010 Points (excluding automatic points) and crossings 20 * 1 Jul 2010 Track within depots 40 * 1 Jul 2010 Track maintenance assets: Truck mounted maintenance assets (including points cleaning, sweeping and welding machines) 15 * 1 Jul 2010 Rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 Pantographs 15 * 1 Jul 2010 | [17] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090), sub-category Rail transport (47100 to 47200) | After Turnouts and crossings 20 * 1 Jan 2002 | Insert Monorail operation assets Infrastructure assets: Communication, computer and passenger assets: CCTV systems 4 * 1 Jul 2010 Control systems including commutators 10 * 1 Jul 2010 Hand held passenger ticketing machines 5 * 1 Jul 2010 Passenger information displays 10 * 1 Jul 2010 Passenger ticketing machines 15 * 1 Jul 2010 Phones, radio base stations, intercoms 7 * 1 Jul 2010 Rescue and recovery vehicles 30 * 1 Jul 2010 Electrification assets: Collector rails 30 * 1 Jul 2010 Lighting 15 * 1 Jul 2010 Power transformers 40 * 1 Jul 2010 Standby generators 25 * 1 Jul 2010 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jul 2010 Uninterruptible power supply systems 5 * 1 Jul 2010 Track and maintenance assets: Beams and columns 30 * 1 Jul 2010 Maintenance vehicles 15 * 1 Jul 2010 Track 30 * 1 Jul 2010 Track switches 30 * 1 Jul 2010 Traversers 30 * 1 Jul 2010 Rolling stock: Bogies 30 * 1 Jul 2010 Carriages, modules, saloons 30 * 1 Jul 2010 | [18] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090), sub-category Aiport operations and other air transport support services (52200) | Omit Aiport operations and other air transport support services (52200) | Substitute Airport operations and other air transport support services (52200) | [19] Table A, Industry category ADMINISTRATIVE and SUPPORT SERVICES (72110 to 73200) , sub-category Building cleaning, pest control and other support services (73110 to 73200) | Omit Building cleaning, pest control and other support services (73110 to 73200) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Arboriculture and gardening services: Blowers 3 * 1 Jan 2004 Brushcutters (including whipper snippers) 2 * 1 Jan 2004 Chainsaws (including pole pruners) 2 * 1 Jan 2004 Elevating work platforms 15 * 1 Jan 2004 Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3 * 1 Jan 2004 Hedge trimmers 4 * 1 Jan 2004 Lawn edgers (excluding brushcutters) 4 * 1 Jan 2004 Lawn mowers: Cylinder 7 * 1 Jan 2004 Push (rotary) 2 * 1 Jan 2004 Self propelled (rotary) 2 * 1 Jan 2004 Ride-ons 5 * 1 Jan 2004 Stump grinders 5 * 1 Jan 2004 Tractors 8 * 1 Jan 2004 Tractor attachments: Roller mowers 4 * 1 Jan 2004 Slashers 4 * 1 Jan 2004 Trailers used to carry tree and grass clippings 5 * 1 Jan 2004 Tree climbing assets: Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1 * 1 Jan 2004 Climbing spurs 10 * 1 Jan 2004 Friction lowering devices 10 * 1 Jan 2004 Harness 3 * 1 Jan 2004 Ropes 1 * 1 Jan 2004 Wood chippers 8 * 1 Jan 2004 | Substitute Building and other industrial cleaning services (73110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Batteries, deep cycle (including those used in ride-on polishers, scrubbers, sweepers and vacuum cleaners) 2 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Other (including walk behind and self-contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Polishing, carpet cleaning and floor stripping assets (including floor polishers, burnishers, rotary scrubbers, encapsulation machines and floor strippers): Portable 5 * 1 Jul 2010 Ride-on 5 * 1 Jul 2010 Pressure washers: Portable 4 * 1 Jul 2010 Trailer or truck mounted 7 * 1 Jul 2010 Scrubbers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Steam cleaners for sanitising floor and surfaces 5 * 1 Jul 2010 Sweepers, hard floor: Portable 5 * 1 Jul 2010 Ride-on 7 * 1 Jul 2010 Road sweeper trucks (including sweepers) 10 *# 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable (including upright machines) 5 * 1 Jul 2010 Ride-on or stand on 7 * 1 Jul 2010 Gardening services (73130) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Arboriculture and gardening services: Blowers 3 * 1 Jan 2004 Brushcutters (including whipper snippers) 2 * 1 Jan 2004 Chainsaws (including pole pruners) 2 * 1 Jan 2004 Elevating work platforms 15 * 1 Jan 2004 Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3 * 1 Jan 2004 Hedge trimmers 4 * 1 Jan 2004 Lawn edgers (excluding brushcutters) 4 * 1 Jan 2004 Lawn mowers: Cylinder 7 * 1 Jan 2004 Push (rotary) 2 * 1 Jan 2004 Self propelled (rotary) 2 * 1 Jan 2004 Ride-ons 5 * 1 Jan 2004 Stump grinders 5 * 1 Jan 2004 Tractors 8 * 1 Jan 2004 Tractor attachments: Roller mowers 4 * 1 Jan 2004 Slashers 4 * 1 Jan 2004 Trailers used to carry tree and grass clippings 5 * 1 Jan 2004 Tree climbing assets: Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1 * 1 Jan 2004 Climbing spurs 10 * 1 Jan 2004 Friction lowering devices 10 * 1 Jan 2004 Harness 3 * 1 Jan 2004 Ropes 1 * 1 Jan 2004 Wood chippers 8 * 1 Jan 2004 | [20] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Automotive repair and maintenance (94110 to 94199) | Omit the following items Motor garage equipment: Drums 4 1 Jan 2001 Kerbside tanks 10 1 Jan 2001 Self-service pump installations (comprising pump and coin unit) 10 1 Jan 2001 | [21] Table A, industry category OTHER SERVICES (94110 to 96030) , sub-category Personal and other Services (95110 to 95291) | Omit the following items Cleaners plant: Electronic floor polishers 10 1 Jan 2001 Dry cleaning plant 10 1 Jan 2001 Hairdressers' plant (including, partitions, cubicles, neon lighting tubes and wash basins) 20 1 Jan 2001 Laundry plant 1 Jan 2001 General plant 10 1 Jan 2001 Washing machines 6 2/3 1 Jan 2001 | [22] Table A, industry category OTHER SERVICES (94110 to 96030) , after sub-category Personal and other Services (95110 to 95291) | Insert Hairdressing and beauty services (95110) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Beauty industry assets: Electrical treatment assets: Faradic, galvanic, high frequency and multi function units 10 * 1 Jul 2010 Light therapy units (including intense pulse light systems) 10 * 1 Jul 2010 Micro dermabrasion units 5 * 1 Jul 2010 Hydrotherapy assets: Spa capsules 10 * 1 Jul 2010 Vichy shower units 10 * 1 Jul 2010 Wet tables 10 * 1 Jul 2010 Massage and treatments beds: Dry hydrotherapy (including flotation) 7 * 1 Jul 2010 Electronic 7 * 1 Jul 2010 Non electronic (including folding) 10 * 1 Jul 2010 Reception furniture, freestanding (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Sterilisation processing assets (including autoclaves and hot towel cabinets) 5 * 1 Jul 2010 Hairdressing industry assets: Barber chairs 15 * 1 Jul 2010 Coffee making machines (including espresso and drip filter type) 5 * 1 Jul 2010 Cutting chairs (including styling chairs and cutting stools) 10 * 1 Jul 2010 Cutting and styling workstations, freestanding 10 * 1 Jul 2010 Display shelving, freestanding 10 * 1 Jul 2010 Hairdryers and heat accelerator machines (excluding hand held) 15 * 1 Jul 2010 Reception furniture (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2010 Shampoo units and wash lounges, freestanding 10 * 1 Jul 2010 Laundry and dry cleaning services (95310) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Carpet, upholstery and rug cleaning services assets: Air purifiers, deodorising and mould remediation assets (including air filtering machines, air scrubbers and ozone generators) 5 * 1 Jul 2010 Carpet cleaning assets, portable (including rotary scrubbers and encapsulation machines) 5 * 1 Jul 2010 Drying and restoration assets (including air movers and dehumidifiers) 5 * 1 Jul 2010 Extractors for carpet and upholstery cleaning: Spot extractors (including portable handheld and brief case size extractors for stain removal) 3 * 1 Jul 2010 Other (including walk behind and self- contained carpet extractors) 5 * 1 Jul 2010 Truck or van mounted 10 * 1 Jul 2010 Vacuum cleaners: Backpack and pull along machines 3 * 1 Jul 2010 Other portable (including upright machines) 5 * 1 Jul 2010 Dry cleaning plant 10 1 Jan 2001 Laundry plant 1 Jan 2001 General plant 10 1 Jan 2001 Washing machines 6 2/3 1 Jan 2001 | [23] Heading to Table B | Omit Table B as at 1 July 2009 | Substitute Table B as at 1 July 2010 | [24] Table B, items beginning with B | Omit Bowser Machines (including self service) 10 1 Jan 2001 Bowser Tanks (underground) 13 1/3 1 Jan 2001 | [25] Table B, items beginning with C | Omit Containers (metal, for liquefied petroleum gas) 13 1/3 1 Jan 2001 | [26] Table B, items beginning with G | Omit Gas Cylinders LPG 13 1/3 1 Jan 2001 | [27] Table B, items beginning with I | Omit Industrial Sweeper 6 2/3 1 Jan 2001 | [28] Table B, items beginning with S | Omit Steam Cleaners 13 1/3 1 Jan 2001", "Related_Explanatory_Statements": "Effective Life 2010/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20101/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2009/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2009 (No 1 )", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2009", "Date_of_Issue": "27 May 2009", "Signatory": "Deborah Hastings Senior Assistant Commissioner, Law and Practice.", "Registration_Number": "F2009L02095", "Registration_Date": "2 June 2009", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2009 (No 1 ). | This Determination commences on 1 July 2009. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Heading to Table A | Omit Table A as at 1 July 2001 | Substitute Table A as at 1 July 2009 | [2] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | Omit Peanut blanching plant: Air piping 20 1 Jan 2001 Blanchers 10 1 Jan 2001 Colour sorters (electronic) 10 1 Jan 2001 Control panel 20 1 Jan 2001 Cooling equipment (including control panel) 13 ⅓ 1 Jan 2001 Elevators 10 1 Jan 2001 Exhaust fans 20 1 Jan 2001 Fumigation equipment 10 1 Jan 2001 Pal boxes 3 1 Jan 2001 Plant water services 50 1 Jan 2001 Roasters and dryers 10 1 Jan 2001 Scales 20 1 Jan 2001 Storage surge bins 20 1 Jan 2001 Tipping units 20 1 Jan 2001 Transformers 40 1 Jan 2001 Vibrating conveyors 10 1 Jan 2001 | [3] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Aquaculture (02011 to 02039) | After Bins and crates 5 * 1 Jul 2007 | Insert Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200) and (52110 to 52190) | Omit Pearling and oyster fishing plant: Luggers (oyster fishing) 13 ⅓ 1 Jan 2001 Pearling boats 20 1 Jan 2001 | Omit Water transport and ancillary assets: Boats, aluminium 15 * 1 Jul 2007 Lifting assets 10 * 1 Jul 2007 Outboard motors 5 * 1 Jul 2007 Trailers 8 * 1 Jul 2007 | [4] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Fishing (04111 to 04199) | Omit Boats 13 ⅓ 1 Jan 2001 | Insert Commercial vessels and support assets - see Table A Water transport and support services (48100 to 48200) and (52110 to 52190) | [5] Table A, industry category MINING (06000 to 10900), sub-category Mineral sand mining (08050) | Omit Dredges 20 * 1 Jan 2003 | Substitute Dredges 20 * 1 Jul 2009 | [6] Table A, industry category MINING (06000 to 10900), sub-category Construction material mining (09110 to 09190) | Omit Dredges 20 * 1 Jul 2003 | Substitute Dredges 20 * 1 Jul 2009 | [7] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Fruit and vegetables manufacturing (11400) | Insert Oil and fat manufacturing (11500) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Olive oil processing assets 15 * 1 Jul 2008 | [8] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Sugar and confectionery manufacturing (11810 to 11820) | Omit Beverage manufacturing (12110 to 12140) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Aerated water plant 13 ⅓ 1 Jan 2001 Distillery plant (brandy etc) 13 ⅓ 1 Jan 2001 | Insert Other food product manufacturing n.e.c. (11990) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Peanut processing assets: Aeration units 15 * 1 Jul 2009 Aspirators 10 * 1 Jul 2009 Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc) 15 * 1 Jul 2009 Blanchers 10 * 1 Jul 2009 Cleaning assets: De-stoners and gravity separators 20 * 1 Jul 2009 Pre-cleaners (intake cleaners) 15 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors but excluding doors) 10 * 1 Jul 2009 Dust collection assets (including ductwork, dust collectors, extraction fans etc) 20 * 1 Jul 2009 Fryers 10 * 1 Jul 2009 Granulators 12 * 1 Jul 2009 Laboratory assets: Generally 10 * 1 Jul 2009 Laboratory analysers 5 * 1 Jul 2009 Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15 * 1 Jul 2009 Ovens (including roasters and dryers) 10 * 1 Jul 2009 Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) 10 * 1 Jul 2009 Peanut oil crushing assets: Cookers 15 * 1 Jul 2009 Screw presses/expeller presses 13 * 1 Jul 2009 Quality control assets: Magnets and magnetic separators 7 * 1 Jul 2009 Metal detectors 10 * 1 Jul 2009 X-ray units 5 * 1 Jul 2009 Refrigeration units 20 * 1 Jul 2009 Sampling assets: Sample grinders and shellers 10 * 1 Jul 2009 Sieve tables and picking belt decks 20 * 1 Jul 2009 Moisture meters 5 * 1 Jul 2009 Scales 5 * 1 Jul 2009 Shellers 20 * 1 Jul 2009 Silos (metal) 30 * 1 Jul 2009 Sorting and sizing assets: Electronic/laser sorters (including colour sorters) 10 * 1 Jul 2009 Generally (including vibrating sieves, shaker decks and sizing shakers) 20 * 1 Jul 2009 Tipping units 20 * 1 Jul 2009 Transformers 40 * 1 Jul 2009 | Soft drink, cordial and syrup manufacturing (12110) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and ultra violet filters) 15 * 1 Jul 2009 Packaging assets: Filling and sealing assets: Capping machines 15 * 1 Jul 2009 Container dryers (incorporating air knives and blowers) 10 * 1 Jul 2009 Cooling and warming tunnels 10 * 1 Jul 2009 Filling machines (including bag in box fillers, cup fillers and aseptic fillers) 20 * 1 Jul 2009 Induction sealers 10 * 1 Jul 2009 Inspection machines 10 * 1 Jul 2009 Handling assets: Bottle and can rinsing machines 20 * 1 Jul 2009 Depalletisers 20 * 1 Jul 2009 Pallet binders 10 * 1 Jul 2009 Palletisers 20 * 1 Jul 2009 Strap cutting machines 10 * 1 Jul 2009 Stretch wrappers 15 * 1 Jul 2009 Packing assets: Carton packers 15 * 1 Jul 2009 Coding machines (including container coders and outer date coders) 7 * 1 Jul 2009 Label applicators 7 * 1 Jul 2009 Labellers 15 * 1 Jul 2009 Multipack machines 10 * 1 Jul 2009 Shrink wrappers 15 * 1 Jul 2009 Tunnel pasteurisers 10 * 1 Jul 2009 Support assets: Additive dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2009 Air compressors and receivers 20 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Carbonators (including controls, pumps and valves) 20 * 1 Jul 2009 Centrifuges 15 * 1 Jul 2009 Clean in place system (CIP) assets (including pipes, pumps and tanks) 15 * 1 Jul 2009 Control system assets (excluding personal computers but including program logic controllers and switchgear ) 10 * 1 Jul 2009 Conveyers 15 * 1 Jul 2009 Heat exchangers 15 * 1 Jul 2009 Laboratory equipment 10 * 1 Jul 2009 Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) 15 * 1 Jul 2009 Pipes 25 * 1 Jul 2009 Pumps 15 * 1 Jul 2009 Syrup preparation assets (including tanks) 15 * 1 Jul 2009 Valves 10 * 1 Jul 2009 Waste water treatment assets: Aerators 20 * 1 Jul 2009 Anaerobic bio gas system assets 25 * 1 Jul 2009 Blowers 20 * 1 Jul 2009 Clarifiers 20 * 1 Jul 2009 Digester/aeration tanks 25 * 1 Jul 2009 Reverse osmosis system assets 20 * 1 Jul 2009 Weighers 20 * 1 Jul 2009 Tanks: Hot water 25 * 1 Jul 2009 Liquid CO2 storage 20 * 1 Jul 2009 Storage: Chemical storage 20 * 1 Jul 2009 Generally 30 * 1 Jul 2009 | [9] Table A, industry category MANUFACTURING (11110 to 25990), after sub-category Beer manufacturing (except non-alcoholic beer) (12120) | Insert Spirit manufacturing (12130) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Distillery plant (brandy etc) 13 ⅓ 1 Jan 2001 | [10] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Glass and glass product manufacturing (20100) | After Moulds 2 * 1 Jul 2008 | Insert Glass product manufacturing assets: Automotive glass product manufacturing assets: CNC controlled edgers and grinders 15 * 1 Jul 2009 CNC controlled scorers and cutters 15 * 1 Jul 2009 Inspection assets: Automotive laminated glass product inspection assets (including automated distortion checking assets and conveyors) 15 * 1 Jul 2009 Automotive toughened glass product inspection assets (including thermal imaging testing assets) 10 * 1 Jul 2009 Post-processing assets used in automotive laminated glass production and toughened glass production processes: Automated back window soldering units 10 * 1 Jul 2009 Others including conveyor handling assets, encapsulation presses, hot melt adhesive applicators, robots and tooling 15 * 1 Jul 2009 CNC machines 7 * 1 Jul 2009 Control systems (excluding personal computers) 10 * 1 Jul 2009 Cutting tables: Automated cutting and break-out tables 10 * 1 Jul 2009 Laminated glass cutting tables 10 * 1 Jul 2009 Manual cutting tables (including air float tables) 15 * 1 Jul 2009 Digital printing assets: Digital printers 5 * 1 Jul 2009 Dryers 12 ½ * 1 Jul 2009 Double glazing assets (including butyl coating machines, conveyors, presses, sealing machines and spacer robots) 15 * 1 Jul 2009 Drilling and/or milling machines (including horizontal and vertical drilling machines) 10 * 1 Jul 2009 Edgers: Arrissing machines 8 * 1 Jul 2009 Horizontal double edgers 10 * 1 Jul 2009 Straight line edgers and bevellers 7 * 1 Jul 2009 Glass handling and storage assets: Automated loaders and unloaders (used with automated cutting tables, laminating lines, toughening lines etc) 10 * 1 Jul 2009 Bulk glass handling assets: Straddle carriers 10 * 1 Jul 2009 Vertical glass handlers (sideloaders, tuning forks) 17 * 1 Jul 2009 Overhead cranes and gantries - see Table B Racks (including A-frame racks, hydraulic concertina racks and freefall racks) 20 * 1 Jul 2009 Steel grabs 12 * 1 Jul 2009 Trolleys 7 * 1 Jul 2009 Vacuum lifters and scissor grabs 8 * 1 Jul 2009 Vertical masts and other elevated work platforms - see Table B Glass laminating assets (including assembly clean room assets, autoclaves, heaters, laminating lehr furnaces, ovens, pre-presses, presses and vacuum bag furnaces) 15 * 1 Jul 2009 Glass toughening ('tempering') assets: Furnaces and quenches used in toughening, bending/toughening and bending/slumping 20 * 1 Jul 2009 Heat soaking ovens 20 * 1 Jul 2009 Glass washing machines 10 * 1 Jul 2009 Plastic film applicators ('spotstick machines') 8 * 1 Jul 2009 Screen printing assets - see Table A Printing (16110) Support assets (including air compressors and boilers) - see Table B Waterjet cutting machines 10 * 1 Jul 2009 | [11] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Metal product manufacturing (21100 to 21390) | Omit Metal product manufacturing (21100 to 21390) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Designs used in connection with stamping decorative steel and iron work 40 1 Jan 2001 Foundry plant: Converters 10 1 Jan 2001 Furnaces 10 1 Jan 2001 Laboratory 20 1 Jan 2001 Ladles 10 1 Jan 2001 Loose tools 5 1 Jan 2001 Machine tools 20 1 Jan 2001 Machinery and plant 20 1 Jan 2001 Moulding boxes 10 1 Jan 2001 Patterns 40 1 Jan 2001 Plant and tools (excluding furnaces, converter and ladles) 13 ⅓ 1 Jan 2001 Rolling mill engines 13 ⅓ 1 Jan 2001 Iron and steel industry: Granulators 13 ⅓ 1 Jan 2001 Slag pots 3 1 Jan 2001 Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Metal forming plant: Dies and tooling 4 ½ 1 Jan 2001 Roll forming dies 10 1 Jan 2001 Strip roll forming machines 20 1 Jan 2001 Nail manufacturing plant 20 1 Jan 2001 Pyrometallurgy process assets. Use any relevant determinations in Mining (06000 to 10900) 1 Jul 2003 Saw-making plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Stamping blocks (used for designs of decorative steel and iron work) 20 1 Jan 2001 Tank manufacturing plant 20 1 Jan 2001 Tinsmiths' plant 20 1 Jan 2001 | Substitute Primary metal and metal product manufacturing (21100 to 21390) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Designs used in connection with stamping decorative steel and iron work 40 1 Jan 2001 Foundry plant: Converters 10 1 Jan 2001 Furnaces 10 1 Jan 2001 Laboratory 20 1 Jan 2001 Ladles 10 1 Jan 2001 Loose tools 5 1 Jan 2001 Machine tools 20 1 Jan 2001 Machinery and plant 20 1 Jan 2001 Moulding boxes 10 1 Jan 2001 Patterns 40 1 Jan 2001 Plant and tools (excluding furnaces, converter and ladles) 13 ⅓ 1 Jan 2001 Rolling mill engines 13 ⅓ 1 Jan 2001 Iron and steel industry: Granulators 13 ⅓ 1 Jan 2001 Slag pots 3 1 Jan 2001 Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Metal forming plant: Dies and tooling 4 ½ 1 Jan 2001 Roll forming dies 10 1 Jan 2001 Strip roll forming machines 20 1 Jan 2001 Nail manufacturing plant 20 1 Jan 2001 Pyrometallurgy process assets. Use any relevant determinations in Mining (06000 to 10900) 1 Jul 2003 Saw-making plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Stamping blocks (used for designs of decorative steel and iron work) 20 1 Jan 2001 Tank manufacturing plant 20 1 Jan 2001 Tinsmiths' plant 20 1 Jan 2001 | Iron smelting and steel manufacturing (21100) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Coke making assets: Coal screening assets: Crushers 20 * 1 Jul 2009 Hammer mills 15 * 1 Jul 2009 Hydrowashers 20 * 1 Jul 2009 Primary, secondary and tertiary screens and chutes 10 * 1 Jul 2009 Coke ovens batteries assets: Breeze basins 30 * 1 Jul 2009 Charging car rails 20 * 1 Jul 2009 Charging cars 20 * 1 Jul 2009 Coke ovens batteries (including ovens, doors, individual oven gas off takes from supply and extraction mains) 30 * 1 Jul 2009 Coke ploughs 15 * 1 Jul 2009 Coke transfer cars 25 * 1 Jul 2009 Coke wharves (including concrete end barriers and skids) 30 * 1 Jul 2009 Hot cars incorporating locomotive, wagon, tray and bogies 15 * 1 Jul 2009 Hot car spur lines 30 * 1 Jul 2009 Quenchers (incorporating stack structures, water tanks, pipes, pumps, sprays, pneumatic system and water pump pit) 15 * 1 Jul 2009 Ram tracks and live rails 30 * 1 Jul 2009 Rams 30 * 1 Jul 2009 Coke ovens gas by-products assets: Acid compound assets: Acid compound structures, pumps, overflow and storage tanks 15 * 1 Jul 2009 Ammonia absorbers including pumps, ammonia storage tanks, and distribution pipes (including valves) 15 * 1 Jul 2009 Ammonia plant assets: Ammonia incinerators, ammonia stills, tanks, decanters, pumps, condensers (including support structures, stacks) 15 * 1 Jul 2009 Benzine, toluene and xylene plant assets: Distillation columns, dephlegorators, pumps, tanks, coolers, condensers and pre heaters 30 * 1 Jul 2009 Benzol scrubbers (including pumps and distribution pipe work including valves) 35 * 1 Jul 2009 Exhausters (including support structures and hydraulic systems) 5 * 1 Jul 2009 Final coolers 35 * 1 Jul 2009 Napthalene plant assets: Sludge tanks, pre heaters, distillation columns,tanks, decanters, condensers, and pumps 35 * 1 Jul 2009 Primary cooler assets: Electric and steam pumps, tar tanks, strainers, salt water coolers (including supporting structures and distribution pipes to cooler off takes including valves) 35 * 1 Jul 2009 Sulphate plant assets: Feed tanks, evaporators, centrifuge units, conveyors including belts, structures, drives and chutes, jet condensers, hot water tanks, driers (including chutes, drives, and support structures, pumps, vibrating screens, cyclones, and scraper conveyors) 10 * 1 Jul 2009 Tar plant assets: Decanters, make tanks (incorporating scrapers and drives, storage tanks, steam and electric pumps, liquor tank and strainers) 15 * 1 Jul 2009 Tar precipitators 20 * 1 Jul 2009 Emissions control assets: Waste gas cleaning and dedusting assets: Baghouses 20 * 1 Jul 2009 Dedusting fans (including extraction dusting incorporating gearboxes and drives) 20 * 1 Jul 2009 Dust collection systems, dust drop out boxes and dust disposal rotary valves (incorporating motors and gearboxes) 20 * 1 Jul 2009 Fume extraction hoods 20 * 1 Jul 2009 Waste gas collector mains and ducts 25 * 1 Jul 2009 Materials handling assets: Bins (including furnace coke, dust disposal bins) 20 * 1 Jul 2009 Conveyor systems (including structures, belts, gearboxes and motors) 15 * 1 Jul 2009 Conveyor systems transfer houses 15 * 1 Jul 2009 Feed bunkers 15 * 1 Jul 2009 Motorised feeders 15 * 1 Jul 2009 Water treatment assets: Cooling towers incorporating fans, motors, access platforms and stairs 25 * 1 Jul 2009 Sinter making assets: Cooler assets: Cooler fans 10 * 1 Jul 2009 Coolers (incorporating pan conveyors and drives) 25 * 1 Jul 2009 Emissions control assets: * 1 Jul 2009 Waste gas cleaning and dedusting assets: Activated carbon packed bed filters 15 * 1 Jul 2009 Dedusting fans 10 * 1 Jul 2009 Electrostatic precipitators and scraper chains 20 * 1 Jul 2009 Waste gas collector mains and ducts 20 * 1 Jul 2009 Feed sequence assets: Feed rolls 7 * 1 Jul 2009 Mixing and rolling drums 30 * 1 Jul 2009 Materials handling assets: Belt weighers 5 * 1 Jul 2009 Bins: Coke bins 15 * 1 Jul 2009 Ore bins 23 * 1 Jul 2009 Sinter bins 17 * 1 Jul 2009 Chutes 15 * 1 Jul 2009 Conveyor systems (including structures, belts, gearboxes and motors) 17 * 1 Jul 2009 Feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Sinter 17 * 1 Jul 2009 Weigh feeders: Coke 15 * 1 Jul 2009 Ore 23 * 1 Jul 2009 Strand assets: Ignition furnaces (incorporating associated air and gas mains) 15 * 1 Jul 2009 Preheat hoods (incorporating waste heat recovery fans and mains) 7 * 1 Jul 2009 Spike roll crushers (incorporating bogey flex, electric motors, primary gearboxes, fluid couplings, grillage bars and crash decks) 10 * 1 Jul 2009 Strand structures and drives (including conveyors, wind legs and dust troughs) 20 * 1 Jul 2009 Water treatment assets: Thickeners and clarifiers (incorporating tanks, rakes and access platforms) 30 * 1 Jul 2009 | [12] Table A, industry category RETAIL TRADE (39110 to 43209) sub-category Fuel retailing (4000) | Substitute Fuel retailing (40000) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION See Automotive repair and maintenance (94110 to 94199) | [13] Table A, industry category ACCOMMODATION AND FOOD SERVICES (44000 to 45302), sub-category Cafes, restaurants, takeaway food services, pubs, taverns, bars and clubs (hospitality) (45110 to 45302) | After Menu boards 5 * 1 Jul 2005 | Insert Poker/gaming machines 7 * 1 Jul 2009 | [14] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090) sub-category Water transport and support services (48100 to 48200) and (52110 to 52190) | Omit Boats, ships, lighters, etc: Boats (motor, rowing and sailing) 13 ⅓ 1 Jan 2001 Bulk carriers 16 1 Jan 2001 Container ships 16 1 Jan 2001 Ferry steamers 20 1 Jan 2001 Flexible barges (collapsible bag type) 6 ⅔ 1 Jan 2001 Hovercraft 5 1 Jan 2001 Launches 20 1 Jan 2001 Lighters 20 1 Jan 2001 Lighters (coal - wooden, iron or steel) 16 ⅔ 1 Jan 2001 Mini-submarine 13 ⅓ 1 Jan 2001 Offshore supply vessels 13 ⅓ 1 Jan 2001 Punts and rafts 20 1 Jan 2001 Roll-on/roll-off ships 16 1 Jan 2001 Ships and steamers 20 1 Jan 2001 Surf boats, salvage 16 ⅔ 1 Jan 2001 Tankers (engaged primarily and principally in the tanker trade) 16 1 Jan 2001 Trawler 13 ⅓ 1 Jan 2001 Tugs 20 1 Jan 2001 | Insert Commercial vessels: Canoes 10 * 1 Jul 2009 Dinghies and punts (not longer than 6 metres) 12 * 1 Jul 2009 Fishing vessels (including trawlers, long liners, seiners, fin fish boats, pearling boats, lobster boats, aquaculture and other fishing boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Houseboats 20 * 1 Jul 2009 Inflatable boats (excluding rigid hull inflatable boats) 7 * 1 Jul 2009 Jet skis 4 * 1 Jul 2009 Kayaks 5 * 1 Jul 2009 Offshore supply and support vessels 20 * 1 Jul 2009 Passenger vessels (including cruise vessels, skippered charter vessels, vehicle and passenger ferries, semi submersible vessels and water taxis): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Pedal boats 10 * 1 Jul 2009 Pontoon boats (excluding pontoons or floating jetties used for storage or walkway only) 15 * 1 Jul 2009 Sail boats (not longer than 6 metres and including 'off the beach' boats) 10 * 1 Jul 2009 Ski boats 10 * 1 Jul 2009 Thrill boats (including jet boats) 10 * 1 Jul 2009 Trading ships: Bulk carriers 20 * 1 Jul 2009 Cargo ships 20 * 1 Jul 2009 Container ships 20 * 1 Jul 2009 Roll on/roll off ships 20 * 1 Jul 2009 Tankers: Oil and chemical 20 * 1 Jul 2009 LNG and LPG 30 * 1 Jul 2009 Work vessels (including barges, coastal supply boats, dredges, general work boats, landing craft, launches, lighters, line boats, pilot boats, runabouts and tug boats): Longer than 10 metres 20 * 1 Jul 2009 Not longer than 10 metres 15 * 1 Jul 2009 Yachts and motor cruisers - bare boat charter (including monohulls, catamarans and trimarans) 15 * 1 Jul 2009 Support assets (acquired separately from the vessel) Desalinators 10 * 1 Jul 2009 Hot water units: Domestic 5 * 1 Jul 2009 Marine 10 * 1 Jul 2009 Lifting assets: Hoists and winches: Electric 5 * 1 Jul 2009 Hydraulic and mechanical 10 * 1 Jul 2009 Navigational and communication assets (including autopilots, chart plotters, depth sounders, global positioning systems [GPS], radar systems and marine radios) 5 * 1 Jul 2009 Outboard motors 5 * 1 Jul 2009 Power supply assets: Batteries (deep cycle) 3 * 1 Jul 2009 Generators (stand alone) 10 * 1 Jul 2009 Inverters 6 * 1 Jul 2009 Safety assets: Emergency signalling assets (including EPIRBS) 5 * 1 Jul 2009 Life rafts 10 * 1 Jul 2009 Trailers 8 * 1 Jul 2009 | [15] Table A, industry category TRANSPORT AND STORAGE (46100 to 53090) after sub-category Water transport and support services (48100 to 48200) to (52110 to 52190) ) | Insert Scenic and sightseeing transport (50100 to 50290) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Monocable circulating detachable, reversible and fixed ropeway assets operated in non-snowfield areas: Cabins including carriers 25 * 1 Jul 2009 Communications assets: Communications cables 10 * 1 Jul 2009 Radios 5 * 1 Jul 2009 Drive and return station assets (including braking systems, drive systems, gear boxes, motors, variable speed drives and tensioning systems) 15 * 1 Jul 2009 Rescue vehicles 30 * 1 Jul 2009 Ropes: Haul ropes 10 * 1 Jul 2009 Track ropes 20 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Towers: Tower heads 15 * 1 Jul 2009 Tower structures 30 * 1 Jul 2009 Transportation systems incorporating drives and belts 3 * 1 Jul 2009 Monocable circulating fixed grip and detachable ropeway assets operated in snowfield areas (including double, triple and quad chair lifts, T-bar, poma and surface lifts): Chair head grips 15 * 1 Jul 2009 Chairs, T-bars and pomas 25 * 1 Jul 2009 Communication assets: Communications cables - above ground 10 * 1 Jul 2009 Communications cables - under ground 25 * 1 Jul 2009 Radios and telephone systems 5 * 1 Jul 2009 Covered moving walkways (including covered walkways and carpets) 10 * 1 Jul 2009 Drive and return station assets (including braking system, drive system, gear boxes, motors, variable speed drives and tensioning systems) 20 * 1 Jul 2009 Oversnow transport assets: Oversnow transporters 8 * 1 Jul 2009 Skidoos 5 * 1 Jul 2009 Ropes : Main hauling rope for detachable lifts etc 15 * 1 Jul 2009 Main hauling rope for fixed grip, t-bars lifts etc 20 * 1 Jul 2009 Snow grooming assets (including free groomers, snow blowers and winches) 8 * 1 Jul 2009 Snowmaking assets including : Air water guns and fan guns 10 * 1 Jul 2009 Compressors, pumps, water mains and pipes 20 * 1 Jul 2009 Cooling towers 15 * 1 Jul 2009 Electrical cables - above ground 10 * 1 Jul 2009 Electrical cables - under ground 25 * 1 Jul 2009 Weather stations 5 * 1 Jul 2009 Standby power drives 25 * 1 Jul 2009 Tower heads and structures 30 * 1 Jul 2009 | [16] Table A, industry category ADMINISTRATION AND SUPPORT SERVICES (72110 to 73200), sub-category Packaging services (73200) | Omit Olive oil processing assets 15 * 1 Jul 2008 | [17] Table A, industry category ARTS AND RECREATION SERVICES (89100 to 92099), sub-category Sport, gambling and recreation services (91110 to 92099) | Omit Poker machines 5 1 Jan 2001 | Substitute Poker/gaming machines 7 * 1 Jul 2009 | [18] Table A, industry category OTHER SERVICES (94110 to 96030 sub-category Automative repair and maintenance (94110 to 94199) | Substitute Automotive repair and maintenance (94110 to 94199) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Motor garage equipment: Automotive parts cleaner: Pump 4 1 Jan 2001 Drum 10 1 Jan 2001 Drums 4 1 Jan 2001 Kerbside tanks 10 1 Jan 2001 Motor vehicle repairing plant and machinery 10 1 Jan 2001 Self-service pump installations (comprising pump and coin unit) 10 1 Jan 2001 Trade utensils (including sales and garage equipment) 13 ⅓ 1 Jan 2001 | [19] Table A, industry category OTHER SERVICES (94110 to 96030), after sub-category Automotive repair and maintenance (94110 to 94199) | Insert Automotive body, paint and interior repair n.e.c . (94129) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Car wash and detailing assets: Activation and entry station assets (including bay controllers, pay station assets and bank note change machines) 10 * 1 Jul 2009 Automatic car wash assets including rollover and tunnel washes: Friction washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Touch free pressure washer system assets (including gantry, rails and arches and driers) 10 * 1 Jul 2009 Car conveyor system assets (incorporating correlators, sensors, tracks and rails) 15 * 1 Jul 2009 Detailing assets: Steam cleaners 10 * 1 Jul 2009 Vacuum cleaners 10 * 1 Jul 2009 Hand and self serve car wash assets: Ceiling and wall booms 10 * 1 Jul 2009 Large vehicle wash assets: Hoists 20 * 1 Jul 2009 Side brush cleaning system assets 10 * 1 Jul 2009 Support assets: Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors but excluding doors) 10 * 1 Jul 2009 Plant room assets: Air compressors Compressors - reciprocating 7 * 1 Jul 2009 Compressors - screw 10 * 1 Jul 2009 Boilers 20 * 1 Jul 2009 Control systems 10 * 1 Jul 2009 Pumps 8 * 1 Jul 2009 Water treatment assets: Filter system assets (including reverse osmosis) 10 * 1 Jul 2009 Tanks 20 * 1 Jul 2009 Vending machines 5 * 1 Jul 2009 Smash repair assets: Air compressors 10 * 1 Jul 2009 Dust extraction systems: Metal arms 15 * 1 Jul 2009 Stationary vacuum dust collection units 5 * 1 Jul 2009 Frame straightening assets: Aligning benches 15 * 1 Jul 2009 Chassis measuring assets: Computerised 10 * 1 Jul 2009 Manual 10 * 1 Jul 2009 Hoists 20 * 1 Jul 2009 Painting assets: Buffing machines 3 * 1 Jul 2009 Infrared paint dryers: Heating arches 20 * 1 Jul 2009 Mobile 7 * 1 Jul 2009 Sanders 3 * 1 Jul 2009 Spectrophotometers 4 * 1 Jul 2009 Spray bake ovens 12 * 1 Jul 2009 Spray guns 3 * 1 Jul 2009 Spray gun washing machines 5 * 1 Jul 2009 Vacuum dust collection mobile units 3 * 1 Jul 2009 Waste water filtering system assets: Oil and water separators 15 * 1 Jul 2009 Pumps 5 * 1 Jul 2009 Tanks 15 * 1 Jul 2009 Water pressure cleaners 3 * 1 Jul 2009 Welders 5 * 1 Jul 2009 | [20] Heading to Table B | Omit Table B as at 1 July 2001 | Substitute Table B as at 1 July 2009 | [21] Table B, items beginning with D | Omit Dredges 20 * 1 Jul 2003 | [22] Table B, items beginning with J | Omit Jet Ski 4 1 Jan 2001 | [23] Table B, items beginning with M | Omit Motor vehicles, etc: Buses having a gross vehicle mass of more than 3.5 tonnes 15 * 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne or fewer than 9 passengers): Generally 8 * 1 Jul 2002 Hire and travellers' cars 5 1 Jan 2001 Taxis 4 1 Jan 2001 | Substitute Motor vehicles, etc: Buses having a gross vehicle mass of more than 3.5 tonnes 15 * 1 Jan 2005 Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire and travellers' cars 5 1 Jan 2001 Taxis 4 1 Jan 2001 | [24] Table B, items beginning with P | Omit Packing Machines 10 1 Jan 2001 | Substitute Packaging machines Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 10 * 1 Jul 2009 Carton erecting, packing and closing machines (including cartoners) 10 * 1 Jul 2009 Case erecting, packing and closing machines (including casepackers) 10 * 1 Jul 2009 Inspection equipment including checkweighers, metal detectors, counting machines etc 10 * 1 Jul 2009 Multihead and singlehead weighers 10 * 1 Jul 2009 Palletisers and depalletisers 12 * 1 Jul 2009 Product identification labellers including decorating, applicators and coding machines 8 * 1 Jul 2009 Robotic pick and place packaging machines 10 * 1 Jul 2009 Wrapping machines including shrink wrappers, stretch wrappers and strapping machines 10 * 1 Jul 2009 | Omit Paging and Public Address Systems 10 1 Jan 2001 | Omit Punts 20 1 Jan 2001 | [25] Table B, items beginning with S | Omit Strapping Machines 10 1 Jan 2001 | [26] Table B, items beginning with W | Omit Wrapping Machines 10 1 Jan 2001", "Related_Explanatory_Statements": "Effective Life 2009/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20091/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2008/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2008 ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2008", "Date_of_Issue": "4 June 2008", "Signatory": "THOMAS MEREDITH, Senior Assistant Commissioner, Law and Practice", "Registration_Number": "F2008L02210", "Registration_Date": "23 June 2008", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2008 . | This Determination commences on 1 July 2008. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ) | Before Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20 * 1 Jul 2006 | Insert Fences (excluding stockyard, pen and portable fences): Being fencing constructed at a time for a particular function (eg a line of fencing forming a side of a boundary or paddock) not being in the nature of a repair : General (incorporating anchor assemblies, intermediate posts, rails, wires, wire mesh and droppers) 30 * 1 Jul 2008 Electric 20 * 1 Jul 2008 Fence energisers for electric fences: Mains power 10 * 1 Jul 2008 Portable 5 * 1 Jul 2008 Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Grading and packing line assets used on farm: Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 8 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 Coffee assets: Dryers 15 * 1 Jul 2008 Processors (including pulpers) 10 * 1 Jul 2008 Fermentation tanks 10 * 1 Jul 2008 Hullers 12 * 1 Jul 2008 Washers/separators 10 * 1 Jul 2008 General assets: Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 12 * 1 Jul 2008 Receival hoppers (including water dumps) 15 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washer) 10 * 1 Jul 2008 Waxing assets 12 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Olive oil processing assets 15 * 1 Jul 2008 Tree nut assets: De-husking units 8 * 1 Jul 2008 Drying silos 20 * 1 Jul 2008 Trommels 15 * 1 Jul 2008 Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 Livestock grids 40 * 1 Jul 2008 | [2] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ) | After Motorcycles used in primary production activities 5 * 1 Jul 2007 | Insert Post driver/hole diggers 10 * 1 Jul 2008 | [3] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ) | After Tractors 12 * # 1 Jul 2007 | Insert Water assets: Bores 30 * 1 Jul 2008 Dams (including earth or rock fill and turkey nests) 40 * 1 Jul 2008 Dam liners and covers 20 * 1 Jul 2008 Effluent channels 40 * 1 Jul 2008 Effluent recycle tanks 12 * 1 Jul 2008 Effluent sedimentation ponds 40 * 1 Jul 2008 Irrigation assets: Drip, micro spray or mini sprinkler systems: Above ground polyethylene pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives 15 * 1 Jul 2008 Irrigation earth channels 40 * 1 Jul 2008 Irrigators (including centre pivot, lateral and travelling gun): Fresh water 20 * 1 Jul 2008 Effluent 10 * 1 Jul 2008 Pumps: Bore pumps, effluent and manure pumps 7 * 1 Jul 2008 Other 12 * 1 Jul 2008 Water mains: Aluminium 20 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene 20 * 1 Jul 2008 PVC 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene 15 * 1 Jul 2008 | After Water tower (brick) 100 1 Jan 2001 | Insert Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene 10 * 1 Jul 2008 Windmills 30 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 | [4] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), sub-category Agriculture ( 01110 to 01990 ) | Omit Agricultural implements and plant (general including station plant) 10 1 Jan 2001 | Omit Bacon bins (demountable pig confinement units): Galvanised iron components of structure 33 ⅓ 1 Jan 2001 Plant installed in structure 20 1 Jan 2001 Banana ripening plant 13 ⅓ 1 Jan 2001 | Omit Fences: General (including wire and wire netting used in construction of fencing) 33 ⅓ 1 Jan 2001 Electric 20 1 Jan 2001 Fruit-growers' plant: Dips, pans, spray pumps, etc 10 1 Jan 2001 Fumigation tents and machinery 10 1 Jan 2001 Racks (dried fruit) 20 1 Jan 2001 Tecto applicator (citrus anti-fungal plant) 5 1 Jan 2001 | Omit Irrigation plant and equipment: Metal piping 13 ⅓ 1 Jan 2001 Other piping (including concrete channels but not earth channels) 20 1 Jan 2001 Other plant 20 1 Jan 2001 | Omit Mushroom growers' plant: Air conditioning plant 6 ⅔ 1 Jan 2001 Buildings: Peak heat, spawn running and growing rooms 10 1 Jan 2001 Other: Timber or steel frame 33 ⅓ 1 Jan 2001 Brick, stone or concrete walls 50 1 Jan 2001 Compost preparation plant 6 ⅔ 1 Jan 2001 General plant (including spraying, watering and pumping equipment) 6 ⅔ 1 Jan 2001 Growing trays 6 ⅔ 1 Jan 2001 | Omit Vegetable processing equipment 13 ⅓ 1 Jan 2001 | Omit Stockyards, pens, lairages 20 1 Jan 2001 | Omit Water tower (brick) 100 1 Jan 2001 | [5] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), after sub-category Nursery and Floriculture Production ( 01110 to 01150 ) | Insert Mushroom growing ( 01210 ) Air handling systems (incorporating cooling coils, filter blowers, mixing boxes, environment sensors and air ducting) 10 * 1 Jul 2008 Boilers (used for humidification and pasteurisation) 10 * 1 Jul 2008 Casing machines (includes casing mixers) 10 * 1 Jul 2008 Compost phase 1 assets: Bunkers 10 * 1 Jul 2008 Machinery (including forklifts, front end loaders, bunker fillers and pre-wet turners) 4 * 1 Jul 2008 Protective structures 10 * 1 Jul 2008 Pumps 3 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Filling and emptying machines (including bag fillers, bed winches, cassette fillers and tunnel fillers ) 10 * 1 Jul 2008 Growing systems: Shelves: Aluminium 15 * 1 Jul 2008 Other material 10 * 1 Jul 2008 Trays: Wood 5 * 1 Jul 2008 Mushroom graders 5 * 1 Jul 2008 Sheds 40 * 1 Jul 2008 Slicing machines 5 * 1 Jul 2008 Spawning machines (including supplement machines) 12 * 1 Jul 2008 Trolleys 10 * 1 Jul 2008 Tunnels/Rooms, (incorporating doors, floors, drains, frames, insulation, lighting, roofs, and walls): Peak heat and spawn running 10 * 1 Jul 2008 Growing 15 * 1 Jul 2008 Vacuum coolers 10 * 1 Jul 2008 Weighing machines 10 * 1 Jul 2008 | [6] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), after sub-category Vegetable and cane growing ( 01230 and 01510 ) | Insert Fruit growing ( 01310 to 01360 and 01390 ) Cleaning and mulching assets: Mowers (including zero turn and ride on) 8 * 1 Jul 2008 Mulchers 6 * 1 Jul 2008 Slashers 8 * 1 Jul 2008 Sweeper attachments 10 * 1 Jul 2008 Crop protection assets: Applicators (including temporary bird netting applicators and vine cover rollers) 15 * 1 Jul 2008 Banana bagging machines 10 * 1 Jul 2008 Banana ripening bags 3 * 1 Jul 2008 Sprayers 10 * 1 Jul 2008 Temporary bird netting 5 * 1 Jul 2008 Under vine weeder 10 * 1 Jul 2008 Vine covers 3 * 1 Jul 2008 Dried fruit assets: Generally (including bin dryers, boxing machines, dehydration tunnels, dippers, rack dehydrators, scrapers, trolleys and wetting machines) 15 * 1 Jul 2008 Drying sheets (including ground sheets) 10 * 1 Jul 2008 Trays 10 * 1 Jul 2008 Fertilising assets: Fertigation systems: Pumps 3 * 1 Jul 2008 Tanks 10 * 1 Jul 2008 Spreaders: Generally 10 * 1 Jul 2008 Spinners 5 * 1 Jul 2008 General assets: Bins: Plastic 10 * 1 Jul 2008 Timber 5 * 1 Jul 2008 Crates (including picking lugs) 5 * 1 Jul 2008 Elevated work platforms 10 * 1 Jul 2008 Frost fans 15 * 1 Jul 2008 Mulch layers 12 * 1 Jul 2008 Mulch lifters 12 * 1 Jul 2008 Orchard ladders 10 * 1 Jul 2008 Post driver/hole diggers 10 * 1 Jul 2008 Refractometers 10 * 1 Jul 2008 Water pressure cleaners 5 * 1 Jul 2008 Harvesting assets: Grape harvesters 10 * # 1 Jul 2008 Harvest aids 15 * 1 Jul 2008 Picking bags 3 * 1 Jul 2008 Picking platforms 10 * 1 Jul 2008 Picking trolleys 5 * 1 Jul 2008 Trailers (including grape chaser bins) 15 * 1 Jul 2008 Tree shakers 10 * # 1 Jul 2008 Planting assets: Hole burners 10 * 1 Jul 2008 Planters 12 * 1 Jul 2008 Tree guards 2 * 1 Jul 2008 Trellising 20 * 1 Jul 2008 Weed matting 5 * 1 Jul 2008 Pruning assets: Chain saws 3 * 1 Jul 2008 Electric hand pruners 3 * 1 Jul 2008 Manual hand pruners 2 * 1 Jul 2008 Mechanical pruning assets (including cutter bars and cane strippers, excluding vine leaf removers) 10 * 1 Jul 2008 Pneumatic pruners: Compressors 10 * 1 Jul 2008 Hand tools 5 * 1 Jul 2008 Vine leaf removers 15 * 1 Jul 2008 Tillage assets: Generally 15 * 1 Jul 2008 PTO operated (including rotary hoes and power harrows) 8 * 1 Jul 2008 | [7] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), sub-category Poultry farming for breeding, egg and meat ( 01710 and 01720 ) | Omit Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jan 2007 | After Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 | Insert Water assets: Drinking systems (including tubing, nipple drinkers,drinking cups, pressure regulators and filter units) 10 * 1 Jan 2007 | [8] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), after sub-category Poultry hatcheries ( 01710 and 01720 ) | Insert Pig farming (01920) Animal housing structures (incorporating frames, covers, walls, roof, insulation, shutters, and doors) 20 * 1 Jul 2008 Curtains: Sidewalls 10 * 1 Jul 2008 Floors (suspended type): Concrete 10 * 1 Jul 2008 Plastic 10 * 1 Jul 2008 Steel 5 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dry feed systems (incorporating troughs, trolleys, chains, hoppers, pans, tubers with auger and drive units) 10 * 1 Jul 2008 Effluent separators/Effluent fan extractors 10 * 1 Jul 2008 Evaporative cooling systems (incorporating frames, pipes, pumps, tanks and coolpads) 10 * 1 Jul 2008 Fans: Exhaust (tunnel, minivent) 10 * 1 Jul 2008 Stirrer 10 * 1 Jul 2008 Farrowing crates 10 * 1 Jul 2008 Generators (emergency) 20 * 1 Jul 2008 Heaters and heat lamps 5 * 1 Jul 2008 High pressure cleaners 3 * 1 Jul 2008 Instruments for measuring backfat or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jul 2008 Liquid feed systems (incorporating feed valves, tanks, pumps, pipelines, mixers and troughs) 10 * 1 Jul 2008 Milling assets 10 * 1 Jul 2008 Mixing assets 10 * 1 Jul 2008 Pens (including fences, gates, stalls, farrowing crates, ramps) 10 * 1 Jul 2008 Silos: Readyfeed 10 * 1 Jul 2008 Grain storage 20 * 1 Jul 2008 Tank storage for liquid feed supplements 20 * 1 Jul 2008 Water assets: Drinking systems (incorporating tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jul 2008 Effluent tanks (concrete) 20 * 1 Jul 2008 Weigh bars, weigh indicators and weigh platforms 5 * 1 Jul 2008 | [9] Table A, industry category MANUFACTURING ( 11110 to 25990 ), after sub-category Fruit and vegetables manufacturing ( 11400 ) | Omit Grain mill and cereal product manufacturing ( 11610 to 11620 ) Flour-milling plant: Bins (wooden) 33 ⅓ 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Silos, concrete 50 * 1 Jan 2004 Silos, galvanised 30 * 1 Jan 2004 Silos, steel 40 * 1 Jan 2004 Linseed oil manufacturing plant 13 ⅓ 1 Jan 2001 Pasta manufacturing and related freezing equipment 10 1 Jan 2001 Maltsters' plant: Bins (wooden) 33 ⅓ 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Silos (steel and concrete) 100 1 Jan 2001 Rice milling plant 13 ⅓ 1 Jan 2001 | Insert Grain mill product manufacturing (11610) Flour-milling plant: Bins (wooden) 33 ⅓ 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Silos, concrete 50 * 1 Jan 2004 Silos, galvanised 30 * 1 Jan 2004 Silos, steel 40 * 1 Jan 2004 Linseed oil manufacturing plant 13 ⅓ 1 Jan 2001 Malt manufacturing assets: Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners) 15 * 1 Jul 2008 Barley and malt handling assets: Augers, conveyors and elevators 15 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighbridges/ weighers 20 * 1 Jul 2008 Clean in place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Germination assets: Above/below floor cleaning systems 15 * 1 Jul 2008 Aeration blowers 15 * 1 Jul 2008 CO2 extraction units 15 * 1 Jul 2008 Loaders/unloaders/ turners 15 * 1 Jul 2008 Vessels: Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Kiln assets: Fans 15 * 1 Jul 2008 Gas burners 15 * 1 Jul 2008 Heat exchanger systems 20 * 1 Jul 2008 Heat recovery systems 20 * 1 Jul 2008 Kilns: Concrete 40 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Loaders/ unloaders/turners 15 * 1 Jul 2008 Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) 15 * 1 Jul 2008 Steeping assets: Above floor/below floor cleaning systems 15 * 1 Jul 2008 Slurry tanks 25 * 1 Jul 2008 Steeping vessels: * 1 Jul 2008 Concrete 40 * 1 Jul 2008 Rotating drums 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/ aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Rice milling plant 13 ⅓ 1 Jan 2001 Cereal and pasta product manufacturing ( 11620 ) Ancillary assets: Bin washers 15 * 1 Jul 2008 Blowers and fans: Generally 25 * 1 Jul 2008 Used in materials handling 15 * 1 Jul 2008 Clean-in-place (CIP) systems 15 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Dust collection assets (including cyclones) 20 * 1 Jul 2008 Extrusion die washers 5 * 1 Jul 2008 Racks and shelving 20 * 1 Jul 2008 Scales (electronic and load cells) 10 * 1 Jul 2008 Water chillers 20 * 1 Jul 2008 Water filtration and softening assets (including reverse osmosis assets) 15 * 1 Jul 2008 Cereal food manufacturing assets: Baked cereal bar product manufacturing assets - see Table A Bakery product manufacturing (11710 to 11740) Cold formed and nut based cereal bar manufacturing assets: Cooling tunnels 20 * 1 Jul 2008 Enrobers 12 ½ * 1 Jul 2008 Guillotines 15 * 1 Jul 2008 Slab formers (sheeters) 15 * 1 Jul 2008 Slitters 15 * 1 Jul 2008 Spreaders 15 * 1 Jul 2008 Syrup cookers and kettles (including fire cookers) 15 * 1 Jul 2008 Tempering machines 15 * 1 Jul 2008 General cereal food processing assets: Blenders and mixers (including drum mixers, paddle blenders/mixers and ribbon blenders/mixers) 15 * 1 Jul 2008 Ovens (electric and gas-fired) 20 * 1 Jul 2008 Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed cereal manufacturing assets): Coating assets (including coating applicators and drum coaters) 15 * 1 Jul 2008 Cookers 15 * 1 Jul 2008 Delumpers (lump breakers) 10 * 1 Jul 2008 Dryers: Flite dryers 30 * 1 Jul 2008 Fluid bed dryers 20 * 1 Jul 2008 Others (including belt and coating dryers) 15 * 1 Jul 2008 Extruders 20 * 1 Jul 2008 Feeders (including loss-in-weight and screw type feeders) 10 * 1 Jul 2008 Milling machines (including flaking mills, pellet mills and shredding mills) 20 * 1 Jul 2008 Steam preconditioners 10 * 1 Jul 2008 Packaging assets (including cartoners, case packers, case palletisers, check weighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers) 12 * 1 Jul 2008 Pasta manufacturing assets: Blenders and mixers 15 * 1 Jul 2008 Cooling assets (including chillers and coolers) 10 * 1 Jul 2008 Dryers 15 * 1 Jul 2008 Extrusion dies 2 * 1 Jul 2008 Fill preparation assets: Cookers/kettles 15 * 1 Jul 2008 Mincers 15 * 1 Jul 2008 Long goods/short goods pasta making assets (including blanchers/cookers, formers, gnocchi making machines, laminators, presses, ravioli making machines, sheeters) 12 ½ * 1 Jul 2008 Pasteurisers 15 * 1 Jul 2008 Product and raw material receiving and handling assets: Aspirators 20 * 1 Jul 2008 Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins): Mild and stainless steel 15 * 1 Jul 2008 Others (including plastic and fibreglass) 10 * 1 Jul 2008 Bulk bag unloaders (including electric hoist, forklift and trolley based unloaders) 15 * 1 Jul 2008 Conveyors (including belt, bucket, roller and screw conveyors) 15 * 1 Jul 2008 Silos: Used for flour (semolina) 25 * 1 Jul 2008 Steel 30 * 1 Jul 2008 Storage tanks (including jacketed tanks) 20 * 1 Jul 2008 Tipping stations (tote bin dumpers) 15 * 1 Jul 2008 Quality control assets: Metal detectors 10 * 1 Jul 2008 X-ray detectors 5 * 1 Jul 2008 | [10] Table A, industry category MANUFACTURING ( 11110 to 25990 ), sub-category Beverage manufacturing ( 12110 to 12140 ) | Omit Brewery plant: General plant 20 1 Jan 2001 Pipes and piping: Condenser 20 1 Jan 2001 Expansion 40 1 Jan 2001 Other 40 1 Jan 2001 | Omit Wine-making machinery 20 1 Jan 2001 | [11] Table A, industry category MANUFACTURING ( 11110 to 25990 ), after sub-category Beverage manufacturing (12110 to 12140) | Insert Beer manufacturing (except non-alcoholic beer) (12120) Beer filtration assets: Beer filters 20 * 1 Jul 2008 Filter media make up assets 20 * 1 Jul 2008 Mash filters 20 * 1 Jul 2008 Brewing assets: Grist hoppers 25 * 1 Jul 2008 Mash tuns 25 * 1 Jul 2008 Lauter tuns 25 * 1 Jul 2008 Spent grains transfer system assets 20 * 1 Jul 2008 Wort kettles 25 * 1 Jul 2008 Whirlpool vessels 25 * 1 Jul 2008 Cellaring assets: Carbonators (including controls, pumps and valves) 20 * 1 Jul 2008 Centrifuges 15 * 1 Jul 2008 De-aerated water system assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Yeast filters/ dryers 15 * 1 Jul 2008 Yeast propagators 20 * 1 Jul 2008 Malt handling and cleaning assets: Augers/conveyers and elevators 15 * 1 Jul 2008 Dust extractors 20 * 1 Jul 2008 Grain cleaning assets (including screeners, destoners and magnetic separators) 20 * 1 Jul 2008 Malt milling machines (including hammer and roller mills) 20 * 1 Jul 2008 Silos: Galvanised construction 30 * 1 Jul 2008 Steel construction 40 * 1 Jul 2008 Weighers 20 * 1 Jul 2008 Packaging assets: Bottle and can filling and sealing assets: Filling machines 20 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Bottle and can handling assets: Bottle and can rinsing machines 20 * 1 Jul 2008 Depalletisers 20 * 1 Jul 2008 Palletisers 20 * 1 Jul 2008 Bottle and can packing assets: Carton packers 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Labellers 15 * 1 Jul 2008 Multipack machines 10 * 1 Jul 2008 Outer date coders 7 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Tunnel pasteurisers 10 * 1 Jul 2008 Conveyers 15 * 1 Jul 2008 Keg line assets: Capping machines 15 * 1 Jul 2008 Coding machines 7 * 1 Jul 2008 External washing machines 20 * 1 Jul 2008 Internal washer and filler machines 20 * 1 Jul 2008 Pasteurisers 20 * 1 Jul 2008 Support assets: Additive and hops dosing systems assets (including pipes, pumps and tanks) 20 * 1 Jul 2008 Air compressors and receivers 20 * 1 Jul 2008 Boilers 20 * 1 Jul 2008 Carbon dioxide recovery system assets: Gas collection and storage assets (including pipes, bladders and tanks) 25 * 1 Jul 2008 Gas processing assets 20 * 1 Jul 2008 Vaporisation system assets 20 * 1 Jul 2008 Clean in place (CIP) system assets (including pipes, pumps and tanks) 15 * 1 Jul 2008 Control system assets (excluding personal computers) 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensers, evaporators and pumps) 15 * 1 Jul 2008 Pipes 25 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Vapour condensers 15 * 1 Jul 2008 Waste water treatment assets: Aerators 20 * 1 Jul 2008 Anaerobic bio gas system assets 25 * 1 Jul 2008 Blowers 20 * 1 Jul 2008 Clarifiers 20 * 1 Jul 2008 Digester/aeration tanks 25 * 1 Jul 2008 Reverse osmosis system assets 20 * 1 Jul 2008 Tanks: Beer fermentation and storage 30 * 1 Jul 2008 Chemical storage 20 * 1 Jul 2008 Cold service storage 25 * 1 Jul 2008 Condensate collection 25 * 1 Jul 2008 Hot service storage 25 * 1 Jul 2008 Liquid CO2 storage 20 * 1 Jul 2008 Trub 25 * 1 Jul 2008 Yeast storage 25 * 1 Jul 2008 Wine and other alcoholic beverage manufacturing ( 12140 ) Barrel assets: Barrel racks 20 * 1 Jul 2008 Barrel washers 7 * 1 Jul 2008 Oak barrels 4 * 1 Jul 2008 Grape handling assets: Conveyors and elevators 15 * 1 Jul 2008 Crusher/ destemmers 15 * 1 Jul 2008 Electronic scales (mobile) 10 * 1 Jul 2008 Grape bins (plastic) 5 * 1 Jul 2008 Grape receival hoppers 20 * 1 Jul 2008 Grape waste pits (concrete) 20 * 1 Jul 2008 Presses: Basket 20 * 1 Jul 2008 Continuous (Screw) 15 * 1 Jul 2008 Pneumatic (Airbag) 15 * 1 Jul 2008 Weighbridges / weighers 20 * 1 Jul 2008 Packaging assets: Bottle and cask filling, sealing and coding assets: Cap feed systems 15 * 1 Jul 2008 Cappers 15 * 1 Jul 2008 Carton packing machines 15 * 1 Jul 2008 Corkers 15 * 1 Jul 2008 Crown sealers (sparkling wine) 15 * 1 Jul 2008 Date coders 7 * 1 Jul 2008 Fillers 15 * 1 Jul 2008 Foilers 15 * 1 Jul 2008 Inspection machines 10 * 1 Jul 2008 Labellers 10 * 1 Jul 2008 Rinsers 15 * 1 Jul 2008 Handling and packing assets: Carton erectors/ sealers/ tapers 15 * 1 Jul 2008 Conveyors (Loose bottle, carton, pallet) 15 * 1 Jul 2008 Depalletisers 15 * 1 Jul 2008 Outer date coders 5 * 1 Jul 2008 Palletisers 15 * 1 Jul 2008 Shrink wrappers 15 * 1 Jul 2008 Separation / filtration assets: Centrifuges 10 * 1 Jul 2008 Filtration units (incorporating housing and filters): Cross flow filter units 10 * 1 Jul 2008 Diatomaceous earth filter units (including earth make-up system) 10 * 1 Jul 2008 Lees filter units 10 * 1 Jul 2008 Membrane cartridge filter units (including lenticular) 10 * 1 Jul 2008 Plate and frame filter units 15 * 1 Jul 2008 Rotary drum vacuum filter units 15 * 1 Jul 2008 Sparkling wine equipment: Carbonation equipment 10 * 1 Jul 2008 Corking/ wiring equipment 15 * 1 Jul 2008 Disgorging and dosing equipment 10 * 1 Jul 2008 Riddling equipment 15 * 1 Jul 2008 Support assets: Additive liquid dosing systems 10 * 1 Jul 2008 Air compressors 15 * 1 Jul 2008 Air receivers 20 * 1 Jul 2008 Boilers 15 * 1 Jul 2008 Cooling towers 15 * 1 Jul 2008 Electrical and Process control systems: Control cabinets, switchgear 10 * 1 Jul 2008 Programmed logic controllers (PLCs) 10 * 1 Jul 2008 Transformers 40 * 1 Jul 2008 Flow meters 10 * 1 Jul 2008 Grape/wine testing equipment: Grape must analyzers 10 * 1 Jul 2008 Laboratory - glassware 2 * 1 Jul 2008 Laboratory - other equipment 10 * 1 Jul 2008 Heat exchangers 15 * 1 Jul 2008 Hoses 5 * 1 Jul 2008 Hot water systems 10 * 1 Jul 2008 Inert gas systems: Dry ice machines 10 * 1 Jul 2008 Gas storage pressure tanks 20 * 1 Jul 2008 Nitrogen generators 10 * 1 Jul 2008 Pipes and fittings: Mild steel 10 * 1 Jul 2008 Non-ferrous 20 * 1 Jul 2008 Stainless steel 25 * 1 Jul 2008 Valves 10 * 1 Jul 2008 Pumps 15 * 1 Jul 2008 Refrigeration assets (including compressors, condensers, evaporators and storage tanks) 15 * 1 Jul 2008 Reverse osmosis plant 10 * 1 Jul 2008 Waste water treatment assets: Aerators 10 * 1 Jul 2008 Blowers 10 * 1 Jul 2008 Clarifiers 10 * 1 Jul 2008 Digesters 10 * 1 Jul 2008 Tanks (including insulation, agitators, pump over systems and monitoring instrumentation): Pressure tanks (for sparkling wine) 20 * 1 Jul 2008 Waste water storage/ treatment tanks 15 * 1 Jul 2008 Water storage tanks 30 * 1 Jul 2008 Wine fermenters: Open 30 * 1 Jul 2008 Rotary 30 * 1 Jul 2008 Static 30 * 1 Jul 2008 Sweeping arm 30 * 1 Jul 2008 Wine storage tanks 30 * 1 Jul 2008 Tank accessories: Micro oxygenation systems 5 * 1 Jul 2008 Tank plungers 10 * 1 Jul 2008 | [12] Table A, industry category MANUFACTURING ( 11110 to 25990 ), after sub-category Polymer product and rubber product manufacturing ( 19110 to 19200 ) | Insert Glass and glass product manufacturing ( 20100 ) Container glass and flat (float) glass manufacturing assets: Ancillary assets: Blowers and fans 25 * 1 Jul 2008 Conveyors generally (including bottle conveyors, bucket elevators, pallet transport conveyors and pneumatic conveyors) 25 * 1 Jul 2008 Ducting, pipes and piping 40 * 1 Jul 2008 Steelwork structures (including gantries, platforms and walkways) 40 * 1 Jul 2008 Vacuum pumps: Liquid ring pumps 10 * 1 Jul 2008 Oil sealed pumps 20 * 1 Jul 2008 Annealing lehrs 25 * 1 Jul 2008 Batch house assets: Cullet handling and return assets: Cullet crushers 25 * 1 Jul 2008 Scraping conveyor systems: Container glass 12 * 1 Jul 2008 Flat glass 25 * 1 Jul 2008 Other assets (including batch conveyors, batch mixers, bins, hoppers and weigh hoppers) 25 * 1 Jul 2008 Silos 40 * 1 Jul 2008 Coating assets (cold and hot end) 12 * 1 Jul 2008 Control systems (excluding personal computers) 10 * 1 Jul 2008 Flat glass ribbon cutting assets (including cross cutters, longitudinal cutters and snap rolls) 25 * 1 Jul 2008 Float baths 25 * 1 Jul 2008 Forehearths 12 * 1 Jul 2008 Forming machines (incorporating shearing and distribution systems) 12 * 1 Jul 2008 Glass furnace assets: Batch chargers 12 * 1 Jul 2008 Exhaust stacks: Brick lined 40 * 1 Jul 2008 Steel 12 * 1 Jul 2008 Furnace support assets (including bubbler systems and electro boost systems) 12 * 1 Jul 2008 Furnace tanks 12 * 1 Jul 2008 Regenerators and recuperators 12 * 1 Jul 2008 Glass product handling and packaging assets (including case packers, flat glass lifters and stackers, palletisers, strapping machines, shrink wrappers, stretch wrappers and trolley shuttle cars) 12 * 1 Jul 2008 Inspection assets 10 * 1 Jul 2008 Lehr stackers 12 * 1 Jul 2008 Moulds 2 * 1 Jul 2008 | [13] Table A, industry category MANUFACTURING ( 11110 to 25990 ), sub-category Non-metallic mineral product manufacturing ( 20100 to 20900 ) | Omit Non-metallic mineral product manufacturing (20100 to 20900) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Brick-making plant: Automatic handling equipment 10 1 Jan 2001 Brick kilns and pre kilns 13 ⅓ 1 Jan 2001 Cement brick plant 13 ⅓ 1 Jan 2001 Dryers 13 ⅓ 1 Jan 2001 General plant 10 1 Jan 2001 Cement-making plant: General plant (eg rotary mixing machines) 13 ⅓ 1 Jan 2001 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wet slag, or at port facilities) 40 * 1 Jan 2004 Steel, generally 30 * 1 Jan 2004 Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004 Concrete pipe manufacturing plant 13 ⅓ 1 Jan 2001 Glass bottle manufacturing plant 13 ⅓ 1 Jan 2001 Monumental masons' plant 13 ⅓ 1 Jan 2001 Plaster manufacturing plant 8 1 Jan 2001 Pottery plant 20 1 Jan 2001 Slate works plant 20 1 Jan 2001 Tile manufacturing plant (cement and concrete): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 | Insert Non-metallic mineral product manufacturing ( 20210 to 20900 ) ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION Brick-making plant: Automatic handling equipment 10 1 Jan 2001 Brick kilns and pre kilns 13 ⅓ 1 Jan 2001 Cement brick plant 13 ⅓ 1 Jan 2001 Dryers 13 ⅓ 1 Jan 2001 General plant 10 1 Jan 2001 Cement-making plant: General plant (eg rotary mixing machines) 13 ⅓ 1 Jan 2001 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wet slag, or at port facilities) 40 * 1 Jan 2004 Steel, generally 30 * 1 Jan 2004 Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004 Concrete pipe manufacturing plant 13 ⅓ 1 Jan 2001 Monumental masons' plant 13 ⅓ 1 Jan 2001 Plaster manufacturing plant 8 1 Jan 2001 Pottery plant 20 1 Jan 2001 Slate works plant 20 1 Jan 2001 Tile manufacturing plant (cement and concrete): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 | [14] Table A, industry category MANUFACTURING ( 11110 to 25990 ), sub-category Motor vehicle and motor vehicle part manufacturing ( 23110 to 23190 ) | Omit For metal casting assets see determinations for Non-ferrous metal casting (21420) | Insert For metal casting assets see determinations for Non-ferrous metal casting (21410) | [15] Table A, industry category CONSTRUCTION ( 30110 to 32909 ) | Omit CONSTRUCTION ( 30110 to 32909 ) Backhoe loaders 9 * 1 Jul 2002 Bending machines (bar, angle or rod) 10 1 Jan 2001 Brick elevators (portable) 5 1 Jan 2001 Chain blocks, rod shears, jacks, etc 13 ⅓ 1 Jan 2001 Compactors 12 * 1 Jul 2002 Compressors (mobile) 12 * 1 Jul 2002 Concreting plant: Batching plant: Portable and demountable 6 ⅔ 1 Jan 2001 Static 13 ⅓ 1 Jan 2001 Buggies or dumpers (motorised) 5 1 Jan 2001 Hoppers, skips and hoist buckets 10 1 Jan 2001 Immersion vibrators 4 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 1 Jan 2001 Monorails 5 1 Jan 2001 Steel formwork, beams and props 10 1 Jan 2001 Trowelling machines 4 1 Jan 2001 Vibrating screeders 4 1 Jan 2001 Cranes (mobile): Light and medium 15 * 1 Jul 2002 Heavy (over 15.24 tonnes lift) 20 * 1 Jul 2002 Tower and hoists 10 1 Jan 2001 Dozers/Front end loaders 9 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Grinding and milling machines 3 1 Jan 2001 Hydraulic excavators 10 * 1 Jul 2002 Levels, dumpy, etc 13 ⅓ 1 Jan 2001 Lift slab equipment 5 1 Jan 2001 Mini excavators 8 * 1 Jul 2002 Motor graders 10 * 1 Jul 2002 Pavers 12 * 1 Jul 2002 Profilers 10 * 1 Jul 2002 Pumps 10 1 Jan 2001 Road rollers 15 * 1 Jul 2002 Saw benches (portable) 13 ⅓ 1 Jan 2001 Scrapers 8 * 1 Jul 2002 Skid steer loaders 7 * 1 Jul 2002 Stabiliser recyclers 12 * 1 Jul 2002 Telescopic handlers 10 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Track loaders 9 * 1 Jul 2002 Traffic management assets (use the relevant lives given under Rental and hiring services (66110 to 66310), whether or not the assets are in fact hired or leased) Welding units (portable): Light type 6 ⅔ 1 Jan 2001 Medium and other types 10 1 Jan 2001 Wheel loaders 8 * 1 Jul 2002 Winches 13 ⅓ 1 Jan 2001 | Insert CONSTRUCTION ( 30110 to 32990 ) Air compressors: Compressors - reciprocating 7 * 1 Jul 2008 Compressors - rotary screw 10 * 1 Jul 2008 Backhoe loaders 9 * 1 Jul 2002 Bending machines (bar, angle or rod) 10 * 1 Jul 2008 Block and brick elevators (portable) 10 * 1 Jul 2008 Chain blocks, rod shears, jacks, etc 13 ⅓ 1 Jan 2001 Compaction: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shaft 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 Concreting plant: Batching plant: Portable and demountable 6 ⅔ 1 Jan 2001 Static 13 ⅓ 1 Jan 2001 Buggies or dumpers (motorised) 5 1 Jan 2001 Hoppers, skips and hoist buckets 10 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 1 Jan 2001 Cranes (mobile): Light and medium 15 * 1 Jul 2002 Heavy (over 15.24 tonnes lift) 20 * 1 Jul 2002 Tower and hoists 10 1 Jan 2001 Dozers/Front end loaders 9 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Formwork, beams and props, steel 10 * 1 Jul 2008 Hydraulic excavators 10 * 1 Jul 2002 Levels: Dumpy 7 * 1 Jul 2008 Laser beam 10 * 1 Jul 2008 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 Mini excavators 8 * 1 Jul 2002 Motor graders 10 * 1 Jul 2002 Pavers 12 * 1 Jul 2002 Power supply assets: Generators, portable (incorporating attached engine management and generator monitoring instruments): Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: 1 Jul 2008 Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 Profilers 10 * 1 Jul 2002 Pumps 10 1 Jan 2001 Road rollers 15 * 1 Jul 2002 Saws, bench and mitre, portable 7 * 1 Jul 2008 Scrapers 8 * 1 Jul 2002 Skid steer loaders 7 * 1 Jul 2002 Stabiliser recyclers 12 * 1 Jul 2002 Telescopic handlers 10 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Track loaders 9 * 1 Jul 2002 Traffic management assets (use the relevant lives given under Rental and hiring services (66110 to 66310), whether or not the assets are in fact hired or leased) Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Wheel loaders 8 * 1 Jul 2002 Winches 13 ⅓ 1 Jan 2001 | [16] Table A, industry category RENTAL, HIRING AND REAL ESTATE SERVICES ( 66110 to 67200 ), sub-category Rental and hiring services (except real estate) (66110 to 67200) | Omit Air hoses 1 * 1 Jul 2005 | Omit Concrete mixers 5 * 1 Jul 2005 Concrete surface preparation assets (including floor grinders and planers) 5 * 1 Jul 2005 Concrete trowels (helicopter style) 10 * 1 Jul 2005 Concrete vibrators - brushcutter style 5 * 1 Jul 2005 Concrete vibrators - shaft 3 * 1 Jul 2005 Concrete vibrators - drive unit 6 * 1 Jul 2005 | Omit Hand tools - battery 4 * 1 Jul 2005 | Omit Cables and handpieces 5 * 1 Jul 2005 | After Concrete kibble buckets 15 * 1 Jul 2005 | Insert Concrete mixers 4 * 1 Jul 2008 Concrete trowels: Ride on 7 * 1 Jul 2008 Walk behind 5 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 | After Hand tools - air 5 * 1 Jul 2005 | Insert Hand tools - battery 3 * 1 Jul 2008 | [17] Table A, industry category ADMINISTRATIVE AND SUPPORT SERVICES (73110 to 73200) , after sub-category Building cleaning, pest control and other support services (73110 to 73200) | Insert Packaging services (73200) Fruit and vegetables pack houses assets used off farm Banana assets: Air rams 3 * 1 Jul 2008 Bunch lines 10 * 1 Jul 2008 Choppers/mulchers 4 * 1 Jul 2008 Rails (including points) 15 * 1 Jul 2008 Scrap conveyors 5 * 1 Jul 2008 Tops 8 * 1 Jul 2008 Water troughs 10 * 1 Jul 2008 General assets: Bins 5 * 1 Jul 2008 Bin tippers 15 * 1 Jul 2008 Conveyors (including elevators) 10 * 1 Jul 2008 Drying tunnels 15 * 1 Jul 2008 Fungicide units 10 * 1 Jul 2008 Receival hoppers (including water dumps) 10 * 1 Jul 2008 Tables (including packing and sorting tables) 15 * 1 Jul 2008 Washing assets (including brush and barrel washers) 10 * 1 Jul 2008 Waxing assets 10 * 1 Jul 2008 Graders: Electronic 10 * 1 Jul 2008 Mechanical 15 * 1 Jul 2008 Optical 8 * 1 Jul 2008 Labelling assets: Labelling applicators (including in line labellers) 8 * 1 Jul 2008 Labelling guns 3 * 1 Jul 2008 Olive oil processing assets 15 * 1 Jul 2008 Tree nuts assets: Crackers 7 * 1 Jul 2008 Drying silos 15 * 1 Jul 2008 Separating assets (including air separators, trommels and vibrating screens) 10 * 1 Jul 2008 Packing assets (including bagging and wrapping machines) 10 * 1 Jul 2008 Scales (excluding platform scales) 5 * 1 Jul 2008 | [18] Table B, items beginning with A | Insert Air compressors: Compressors - reciprocating 7 * 1 Jul 2008 Compressors - rotary screw 10 * 1 Jul 2008 | [19] Table B, items beginning with B | Omit Bores 13 ⅓ 1 Jan 2001 | Insert Bending machines (bar, angle and rod) 10 * 1 Jul 2008 | Insert Block and brick elevators, portable 10 * 1 Jul 2008 | [20] Table B, items beginning with C | Omit Concrete mixers 10 1 Jan 2001 | Insert Compaction: Compactors - flat plate 8 * 1 Jul 2008 Compactors - vertical rammer 6 * 1 Jul 2008 | Insert Concreting assets: Brick and paving saws 5 * 1 Jul 2008 Concrete demolition saws 3 * 1 Jul 2008 Concrete kibble buckets 15 * 1 Jul 2008 Concrete mixers 4 * 1 Jul 2008 Concrete surface preparation assets (including floor grinders, planers and scarifers) 5 * 1 Jul 2008 Concrete trowels: Walk behind 5 * 1 Jul 2008 Ride on 7 * 1 Jul 2008 Concrete vibrating screeders 5 * 1 Jul 2008 Concrete vibrators: Brushcutter style 5 * 1 Jul 2008 Drive units 6 * 1 Jul 2008 Flexible shaft pumps 6 * 1 Jul 2008 Vibrating shafts 3 * 1 Jul 2008 Concrete wheeled saws 6 * 1 Jul 2008 | [21] Table B, items beginning with D | Omit Dams (not being earth tanks) 40 1 Jan 2001 | [22] Table B, items beginning with F | Insert Formwork, beams and props, steel 10 * 1 Jul 2008 | [23] Table B, items beginning with G | Omit Generators (excluding emergency or standby generators) 20 * 1 Jul 2005 | Insert Generators (see in Table B, Power supply assets) | [24] Table B, items beginning with L | Insert Levels: Dumpy 7 * 1 Jul 2008 Laser beam 10 * 1 Jul 2008 Lift slab assets (incorporating spreader bars, clutches, pulleys and cables) 5 * 1 Jul 2008 | [25] Table B, items beginning with P | Omit Power supply assets, emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Uninterruptible power supply (UPS) system: Line interactive types 5 * 1 Jul 2005 On line double conversion types 10 * 1 Jul 2005 Power tools (hand operated) 5 1 Jan 2001 | Insert Power supply assets: Emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Uninterruptible power supply (UPS) system: Line interactive types 5 * 1 Jul 2005 On line double conversion types 10 * 1 Jul 2005 Generators, portable (incorporating attached engine management and generator monitoring instruments) Diesel 10 * 1 Jul 2008 Petrol 5 * 1 Jul 2008 Power tools: Chain saws 3 * 1 Jul 2008 Hand tools: Air 5 * 1 Jul 2008 Battery 3 * 1 Jul 2008 Electric 5 * 1 Jul 2008 Jack hammers: Air 7 * 1 Jul 2008 Electric 3 * 1 Jul 2008 Nail guns - air 3 * 1 Jul 2008 | [26] Table B, items beginning with S | Omit Saws (chain) 3 1 Jan 2001 | Insert Saws, bench and mitre, portable 7 * 1 Jul 2008 | [27] Table B, items beginning with T | Omit Tanks: Galvanised Iron: Bore water 10 1 Jan 2001 Rain water 20 1 Jan 2001 Reinforced concrete or masonry 50 1 Jan 2001 Underground 50 1 Jan 2001 | [28] Table B, items beginning with W | Omit Generally 20 1 Jan 2001 | Omit Windmills 20 1 Jan 2001 | Insert Water assets: Bores 30 * 1 Jul 2008 Dams (including earth or rock fill and turkey nests) 40 * 1 Jul 2008 Dam liners and covers 20 * 1 Jul 2008 Effluent channels 40 * 1 Jul 2008 Effluent recycle tanks 12 * 1 Jul 2008 Effluent sedimentation ponds 40 * 1 Jul 2008 Irrigation assets: Drip, micro spray or mini sprinkler systems: Above ground polyethylene pipes 10 * 1 Jul 2008 Drippers, micro sprays and mini sprinklers 5 * 1 Jul 2008 Control systems 10 * 1 Jul 2008 Filtration systems 15 * 1 Jul 2008 Pumps 12 * 1 Jul 2008 Variable speed drives 15 * 1 Jul 2008 Irrigation earth channels 40 * 1 Jul 2008 Irrigators (including centre pivot, lateral and travelling gun): Fresh water 20 * 1 Jul 2008 Effluent 10 * 1 Jul 2008 Pumps: Bore pumps, effluent and manure pumps 7 * 1 Jul 2008 Other 12 * 1 Jul 2008 Water mains: Aluminium 20 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene 15 * 1 Jul 2008 PVC 30 * 1 Jul 2008 Water tanks: Concrete 30 * 1 Jul 2008 Galvanised steel 25 * 1 Jul 2008 Polyethylene 15 * 1 Jul 2008 Water troughs: Concrete 25 * 1 Jul 2008 Galvanised steel 15 * 1 Jul 2008 Polyethylene 10 * 1 Jul 2008 Windmills 30 * 1 Jul 2008 | Insert Welders: Diesel 10 * 1 Jul 2008 Electric 5 * 1 Jul 2008", "Related_Explanatory_Statements": "Effective Life 2008/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20081/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2007/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2007 (No. 1) ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2007", "Date_of_Issue": "18 June 2007", "Signatory": "THOMAS MEREDITH, Senior Assistant Commissioner, Office of the Chief Tax Counsel.", "Registration_Number": "F2007L01812", "Registration_Date": "20 June 2007", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2007 (No. 1) . | This Determination commences on 1 July 2007. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ) | Before Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20 * 1 Jul 2006 | Insert All terrain vehicles (ATVs) used in primary production activities 5 * 1 Jul 2007 | [2] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ) | After Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20 * 1 Jul 2006 | Insert Motorcycles used in primary production activities 5 * 1 Jul 2007 | [3] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ) | After Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds, farm production sheds) 40 * 1 Jan 2007 | Insert Tractors 12 * 1 Jul 2007 | [4] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), sub-category Agriculture ( 01110 to 01990 ) | Omit Dairy farm plant (power): 20 1 Jan 2001 | [5] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), sub-category Agriculture ( 01110 to 01990 ) | After Curing barns (tobacco, timber, peanut, corn or grain) 13 ⅓ 1 Jan 2001 | Insert Dairy cattle farming assets: Automatic calf feeders 10 * 1 Jul 2007 Barn fed dairy farms: Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jul 2007 Exercise yards 20 * 1 Jul 2007 Feeding barns and maternity barns (incorporating cow beds, fans, and feed alleys) 20 * 1 Jul 2007 Cattle handling assets: Air operated gates 10 * 1 Jul 2007 All terrain vehicles(ATVs) 3 * 1 Jul 2007 Automatic drafting systems 7 * 1 Jul 2007 Automatic ID systems 7 * 1 Jul 2007 Automatic weighing systems and cattle scales 5 * 1 Jul 2007 Backing gates 15 * 1 Jul 2007 Calf cradles 10 * 1 Jul 2007 Cattle crushes 10 * 1 Jul 2007 Cattle laneways 30 * 1 Jul 2007 Cattle yards (including loading ramps) 30 * 1 Jul 2007 Dairy milking sheds 30 * 1 Jul 2007 Dairy yards and races 20 * 1 Jul 2007 Teat spraying systems: Automatic 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Clean up assets: High pressure pumps and hoses 10 * 1 Jul 2007 Hot water services 10 * 1 Jul 2007 Milk line washing systems: Automatic 10 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Feed milling and handling assets: Augers 10 * 1 Jul 2007 Conveyors and elevators 15 * 1 Jul 2007 Feed pads and bunkers 30 * 1 Jul 2007 Feeding systems: Automatic 12 * 1 Jul 2007 Manual 15 * 1 Jul 2007 Feed mixers 7 * 1 Jul 2007 Grain mills (including roller mills, disc mills and hammer mills) 15 * 1 Jul 2007 Manure spreaders 10 * 1 Jul 2007 Silage pits 40 * 1 Jul 2007 Silage wagons 10 * 1 Jul 2007 Silos (steel) 20 * 1 Jul 2007 Telescopic handlers 10 * 1 Jul 2007 Tub grinders 7 * 1 Jul 2007 Milking and milk handling assets: Automatic cluster removers 10 * 1 Jul 2007 Bailing systems: Herringbone (including swing over, double up and rapid exit) 15 * 1 Jul 2007 Rotary 15 * 1 Jul 2007 Walk through 15 * 1 Jul 2007 Filters 15 * 1 Jul 2007 Milking systems (incorporating clusters, swing over arms, hoses, pipes, pulsators, vacuum pumps, variable speed control) 15 * 1 Jul 2007 Milk meters and recording jars (including conductivity sensors) 10 * 1 Jul 2007 Milk vats 25 * 1 Jul 2007 Plate coolers 15 * 1 Jul 2007 Receivers 15 * 1 Jul 2007 Refrigeration compressors 10 * 1 Jul 2007 | [6] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), sub-category Agriculture ( 01110 to 01990 ), entry relating to Grain cotton, peanut and rice assets : Harvesting assets | After Chaser bins 15 * 1 Jan 2007 Insert Combine harvesters 12 * 1 Jul 2007 Cotton picker/strippers 10 * 1 Jul 2007 | [7] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), sub-category Agriculture ( 01110 to 01990 ), entry relating to Grain cotton, peanut and rice assets : Harvesting assets | After Peanut diggers (including peanut pullers) 10 * 1 Jan 2007 | Insert Peanut threshers 12 * 1Jul 2007 | [8] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), sub-category Agriculture ( 01110 to 01990 ), entry relating to Hay and foraging assets | After Baler and wrappers 10 * 1 Jan 2007 | Insert Forage harvesters 10 * 1 Jul 2007 | [9] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), sub-category Agriculture ( 01110 to 01990 ) | Omit Headers, self propelled (combine harvesters) 6 ⅔ * 1 Jan 2001 | [10] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), sub-category Agriculture ( 01110 to 01990 ) | Omit Motor cycles (used for mustering, maintenance of fences, etc) 3 * 1 Jan 2001 | [11] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), after sub-category Nursery and Floriculture Production ( 01110 to 01150 ) | Insert Hydroponics ( 01220 ) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Hanging gutters 10 * 1 Jul 2007 Troughs 10 * 1 Jul 2007 Hydroponics growers may use the effective life for relevant assets shown in Nursery and Floriculture Production (01110 to 01150) Vegetable and cane growing ( 01230 and 01510 ) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Chemical spraying assets: Generally 10 * 1 Jul 2007 Self-propelled 8 * 1 Jul 2007 Fertilizer spreaders: Generally 10 * 1 Jul 2007 Spinner 5 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Mulch layers 12 * 1 Jul 2007 Mulch lifters 12 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Rakes (eg cane trash rake) 10 * 1 Jul 2007 Slashers 8 * 1 Jul 2007 Harvesting assets: Cane haul out bins 12 * 1 Jul 2007 Harvesters (including cane, carrot, onion, potato and tomato) 10 * 1 Jul 2007 Harvesting aids (incorporating trailer and conveyor belts) 15 * 1 Jul 2007 Onion lifters 10 * 1 Jul 2007 Trailers 15 * 1 Jul 2007 Windrowers (including potato diggers, onion and potato windrowers) 10 * 1 Jul 2007 Planting assets: Billet planters 12 * 1 Jul 2007 Potato cutters 15 * 1 Jul 2007 Potato planters 10 * 1 Jul 2007 Precision seeders 10 * 1 Jul 2007 Transplanters: Automated 7 * 1 Jul 2007 Manual 10 * 1 Jul 2007 Tillage assets: Generally 15 * 1 Jul 2007 PTO operated (including rotary hoes and power harrows) 8 * 1 Jul 2007 Trellising assets: Stake drivers 12 * 1 Jul 2007 Stake pullers 12 * 1 Jul 2007 Trellising (incorporating stakes and wire) 5 * 1 Jul 2007 Wire winders 15 * 1 Jul 2007 Coffee, olive and tree nut growing ( 01370, 01390 and 01590 ) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Chemical spraying assets (including air blast sprayers and linkage sprayers) 10 * 1 Jul 2007 Cleaning and mulching assets: Blowers 10 * 1 Jul 2007 Mowers (including zero turn and ride on) 8 * 1 Jul 2007 Mulchers 8 * 1 Jul 2007 Slashers 10 * 1 Jul 2007 Sweeper attachments 10 * 1 Jul 2007 Fertilizer spreaders 10 * 1 Jul 2007 General assets: Bins: Plastic 10 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Stakes (including trellising) 3 * 1 Jul 2007 Harvesting assets: Bankouts (almonds) 15 * 1 Jul 2007 Catcher nets 10 * 1 Jul 2007 Elevators (almonds) 12 * 1 Jul 2007 Harvesters: Coffee 10 * 1 Jul 2007 Olive 10 * 1 Jul 2007 Nuts: Generally 10 * 1 Jul 2007 Macadamia mower mounted 8 * 1 Jul 2007 Pick ups (eg almonds) 12 * 1 Jul 2007 Sweepers 12 * 1 Jul 2007 Tree shakers 10 * 1 Jul 2007 Reservoir carts (almonds) 15 * 1 Jul 2007 Harvesting pole rakes 5 * 1 Jul 2007 Trailers 15 * 1 Jul 2007 Pruning assets: Chain saws 5 * 1 Jul 2007 Electric hand pruners 3 * 1 Jul 2007 Manual hand pruners 2 * 1 Jul 2007 Pneumatic pruners: Compressor 10 * 1 Jul 2007 Hand tools 5 * 1 Jul 2007 | [12] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), after sub-category Forestry and logging ( 03010 to 03020 ) | Omit Aquaculture and fishing ( 02011 to 02039 and 04111 to 04199 ) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Fish farming ponds (earth and clay) 20 * 1 Jan 2001 Fishing plant: Boats 13 ⅓ * 1 Jan 2001 Fish holding baskets 10 * 1 Jan 2001 Purse seine fishing net 5 * 1 Jan 2001 Pearling and oyster fishing plant: * * * Luggers (oyster fishing) 13 ⅓ * Pearling boats 20 * 1 Jan 2001 Pumps 13 ⅓ * 1 Jan 2001 Prawn farming ponds and plant 20 * 1 Jan 2001 | [13] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), after sub-category Poultry hatcheries ( 01710 to 01720 ) | Insert Aquaculture ( 02011 to 02039 ) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Aeration assets: Direct supply systems (including paddlewheels and aspirators): Fresh water 6 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Remote or indirect supply systems (incorporating blowers, diaphragm pumps, diffusers, upwellers and pipelines) 10 * 1 Jul 2007 Aquaculture tanks: Concrete 20 * 1 Jul 2007 Fibreglass 15 * 1 Jul 2007 Polyethylene 20 * 1 Jul 2007 Raceways 20 * 1 Jul 2007 Transport of live products 10 * 1 Jul 2007 Bins and crates 5 * 1 Jul 2007 Cooling assets (including water chillers) 10 * 1 Jul 2007 Control systems 10 * 1 Jul 2007 Environmental control structures and protective structures used in salt water environment 15 * 1 Jul 2007 Feeders (including belt, pendulum, scatter and blower) 5 * 1 Jul 2007 Graders 10 * 1 Jul 2007 Harvesting nets 4 * 1 Jul 2007 Hatching assets (including hatching containers) 10 * 1 Jul 2007 Heating assets: Direct heating system (including immersion heaters): Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Indirect heating system (including heat exchangers and passive heating) 10 * 1 Jul 2007 Instruments (including sensors and water quality meters) 5 * 1 Jul 2007 Oyster farming assets: Oyster growing structures (incorporating posts and racks or lines) 10 * 1 Jul 2007 Baskets 8 * 1 Jul 2007 Rumblers 10 * 1 Jul 2007 Sticks 5 * 1 Jul 2007 Trays: Plastic 8 * 1 Jul 2007 Timber 5 * 1 Jul 2007 Vats, treatment 15 * 1 Jul 2007 Pearling and oyster fishing plant: Luggers (oyster fishing) 13 ⅓ * 1 Jan 2001 Pearling boats 20 * 1 Jan 2001 Power supply assets, emergency or standby: * * * Generators (incorporating attached engine management and generator monitoring instruments) 15 * 1 Jul 2007 Processing assets: Conveyors, elevators and hoppers 10 * 1 Jul 2007 Cookers 10 * 1 Jul 2007 Packaging assets (including vacuum and modified atmospheric packing) 10 * 1 Jul 2007 Refrigeration assets: Insulation panels in cool or freezer rooms used in salt water environment 20 * 1 Jul 2007 Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) 10 * 1 Jul 2007 Water assets: Aquaculture channels and ponds 20 * 1 Jul 2007 Liners and erosion matting for ponds and channels 15 * 1 Jul 2007 Pipes and pipelines: Above ground (polyethylene, polyvinylchloride including lay flat hoses) 10 * 1 Jul 2007 In ground (polyethylene and polyvinylchloride) 30 * 1 Jul 2007 Pumps: Generally: Fresh water 10 * 1 Jul 2007 Salt water 5 * 1 Jul 2007 Single phase transfer pumps: Fresh water 5 * 1 Jul 2007 Salt water 3 * 1 Jul 2007 Water treatment assets (including filtration assets, foam fractionators, oxygen and ozone generators and UV sterilizers) 10 * 1 Jul 2007 Water transport and ancillary assets: * * * Boats, aluminium 15 * 1 Jul 2007 Lifting assets 10 * 1 Jul 2007 Outboard motors 5 * 1 Jul 2007 Trailers 8 * 1 Jul 2007 Weighing machines 5 * 1 Jul 2007 | [14] Table A, industry category AGRICULTURE, FORESTRY and FISHING ( 01110 to 05290 ), after sub-category Forestry and logging ( 03010 to 03020 ) | Insert Fishing ( 04111 to 04199 ) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Fishing plant: Boats 13 ⅓ * 1 Jan 2001 Fish holding baskets 10 * 1 Jan 2001 Purse seine fishing net 5 * 1 Jan 2001 | [15] Table B, items beginning with T | Omit Tractors 6 ⅔ * 1 Jan 2001 | Insert Tractors 12 * 1 Jul 2007", "Related_Explanatory_Statements": "Effective Life 2007/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20071/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2006/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 1) ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2006", "Date_of_Issue": "14 February 2006", "Signatory": "BRUCE WILLIAM QUIGLEY, First Assistant Commissioner", "Registration_Number": "F2006L00563", "Registration_Date": "21 February 2006", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 1) . | This Determination is taken to have commenced on 1 July 2004. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Table A, industry category CULTURAL AND RECREATIONAL SERVICES (91110 to 93302), sub-category Film and video production (91110) | Omit copyright in a feature film (including an exclusive licence relating to the copyright in a feature film) 5 * 1 Jul 2004 | Substitute Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5 * 1 Jul 2004", "Related_Explanatory_Statements": "Effective Life 2006/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20061/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2006/2", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 2) ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2006", "Date_of_Issue": "19 June 2006", "Signatory": "BRUCE WILLIAM QUIGLEY, First Assistant Commissioner", "Registration_Number": "F2006L01901", "Registration_Date": "21 June 2006", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 2) . | This Determination commences on 1 July 2006. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Table A | Omit all of Table A and substitute with the following; ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION AGRICULTURE, FORESTRY AND FISHING (( 01110 to 05290 ) Agriculture ( 01110 to 01990 ) Agricultural implements and plant (general including station plant) 10 1 Jan 2001 Bacon bins (demountable pig confinement units): Galvanised iron components of structure 33 ⅓ 1 Jan 2001 Plant installed in structure 20 1 Jan 2001 Banana ripening plant 13 ⅓ 1 Jan 2001 Bee farming plant: Beehives 13 ⅓ 1 Jan 2001 Processing plant 20 1 Jan 2001 Bridges (wooden) 20 1 Jan 2001 Cotton sheds (humidification) 20 1 Jan 2001 Curing barns (tobacco, timber, peanut, corn or grain) 13 ⅓ 1 Jan 2001 Dairy farm plant (power): 20 1 Jan 2001 Fences: General (including wire and wire netting used in construction of fencing) 33 ⅓ 1 Jan 2001 Electric 20 1 Jan 2001 Fruit-growers' plant: Dips, pans, spray pumps, etc 10 1 Jan 2001 Fumigation tents and machinery 10 1 Jan 2001 Hail netting: Black (UV inhibited) 10 1 Jan 2001 White or clear 5 1 Jan 2001 Support poles, wires, high tensile cables 40 1 Jan 2001 Racks (dried fruit) 20 1 Jan 2001 Tecto applicator (citrus anti-fungal plant) 5 1 Jan 2001 Glass houses (metal-framed) 50 1 Jan 2001 Greenhouse 'igloo' components: Galvanised piping frames 20 1 Jan 2001 Fibreglass covering, electric fans and misted water spray equipment 6 ⅔ 1 Jan 2001 Harvester/Sweeper 6 ⅔ 1 Jan 2001 Headers, self propelled (combine harvesters) 6 ⅔ 1 Jan 2001 Hop growers' plant: Hop picking machines 13 ⅓ 1 Jan 2001 Kilns 20 1 Jan 2001 Horse stalls (Breeze way Shed Row) 33 ⅓ 1 Jan 2001 Horticultural plants: Citrus: Grapefruit 30 * 1 Jan 2001 Lemon 20 * 1 Jan 2001 Limes 20 * 1 Jan 2001 Mandarin 25 * 1 Jan 2001 Orange 30 * 1 Jan 2001 Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004 Nuts: Almond 25 * 1 Jul 2001 Cashew 25 * 1 Jul 2001 Chestnut 25 * 1 Jul 2001 Hazelnut 25 * 1 Jul 2001 Jojoba 30 * 1 Jul 2001 Macadamia 25 * 1 Jul 2001 Pecan 25 * 1 Jul 2001 Pistachio 25 * 1 Jul 2001 Walnut 25 * 1 Jul 2001 Pome: Apple 20 * 1 Jan 2001 Pear 25 * 1 Jan 2001 Stone Fruit: Apricots 10 * 1 Jan 2001 Cherries 18 * 1 Jan 2001 Nectarine 10 * 1 Jan 2001 Olives 30 * 1 Jan 2001 Peach 10 * 1 Jan 2001 Plum 15 * 1 Jan 2001 Prune 20 * 1 Jan 2001 Tropical: Avocado 20 * 1 Jan 2001 Mango 30 * 1 Jan 2001 Irrigation plant and equipment: Metal piping 13 ⅓ 1 Jan 2001 Other piping (including concrete channels but not earth channels) 20 1 Jan 2001 Other plant 20 1 Jan 2001 Levee banks and revetments 40 1 Jan 2001 Motor cycles (used for mustering, maintenance of fences, etc) 3 1 Jan 2001 Mushroom growers' plant: Air conditioning plant 6 ⅔ 1 Jan 2001 Buildings: Peak heat, spawn running and growing rooms 10 1 Jan 2001 Other: Timber or steel frame 33 ⅓ 1 Jan 2001 Brick, stone or concrete walls 50 1 Jan 2001 Compost preparation plant 6 ⅔ 1 Jan 2001 General plant (including spraying, watering and pumping equipment) 6 ⅔ 1 Jan 2001 Growing trays 6 ⅔ 1 Jan 2001 Pea-viners, pea cleaners, vine and straw conveyors 10 1 Jan 2001 Peanut blanching plant: Air piping 20 1 Jan 2001 Blanchers 10 1 Jan 2001 Colour sorter (electronic) 10 1 Jan 2001 Control panel 20 1 Jan 2001 Cooling equipment (including control panel) 13 ⅓ 1 Jan 2001 Elevators 10 1 Jan 2001 Exhaust fans 20 1 Jan 2001 Fumigation equipment 10 1 Jan 2001 Pal boxes 3 1 Jan 2001 Plant water services 50 1 Jan 2001 Roaster and dryer 10 1 Jan 2001 Scales 20 1 Jan 2001 Storage surge bins 20 1 Jan 2001 Tipping unit 20 1 Jan 2001 Transformers 40 1 Jan 2001 Vibrating conveyors 10 1 Jan 2001 Poultry farmers' plant (incubators) 20 1 Jan 2001 Sheep farming plant: Shearing machines 13 ⅓ 1 Jan 2001 Shearing stands (demountable) 10 1 Jan 2001 Sheep dips (concrete) 50 1 Jan 2001 Woolsheds: With brick, stone or concrete walls 66 ⅔ 1 Jan 2001 Wood or iron walls 50 1 Jan 2001 Silos: Ancillary equipment 20 1 Jan 2001 Grain (metal) 30 * 1 Jul 2001 Stockyards, pens, lairages 20 1 Jan 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 Trellis 20 1 Jan 2001 Vegetable processing equipment 13 ⅓ 1 Jan 2001 Water tower (brick) 100 1 Jan 2001 Forestry and logging ( 03010 to 03020 ) Logging plant: Cable system (including winches and high leads) 8 * 1 Jan 2001 Forwarders 8 * 1 Jan 2001 Harvesters and feller bunchers (includes heads) 7 * 1 Jan 2001 Log trailers 10 * 1 Jan 2001 Saws: Mobile 8 * 1 Jan 2001 Portable chain 2 * 1 Jan 2001 Snigging plant (including cable and grapple - skidders, wheel loaders with log grabs, bulldozers, - excavators, arches and winches) 7 * 1 Jan 2001 Aquaculture and fishing ( 02011 to 02039 and 04111 to 04199 ) Fish farming ponds (earth and clay) 20 1 Jan 2001 Fishing plant: Boats 13 ⅓ 1 Jan 2001 Fish holding baskets 10 1 Jan 2001 Purse seine fishing net 5 1 Jan 2001 Pearling and oyster fishing plant: Luggers (oyster fishing) 13 ⅓ 1 Jan 2001 Pearling boats 20 1 Jan 2001 Pumps 13 ⅓ 1 Jan 2001 Prawn farming ponds and plant 20 1 Jan 2001 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION MINING ( 06000 to 10900 ) Crushing and milling assets: Crushers: Cone and gyratory 25 * 1 Jul 2003 Feeder breaker 20 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Impact and rotary 20 * 1 Jul 2003 Jaw 25 * 1 Jul 2003 Roller (including roll sizers) 20 * 1 Jul 2003 Grinding mills: Ball and rod 25 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Hammer 15 * 1 Jul 2003 SAG (autogenous) 25 * 1 Jul 2003 Hydrometallurgy and Pyrometallurgy assets: Adsorption process assets 20 * 1 Jul 2003 Agglomeration (pelletizing) assets 25 * 1 Jul 2003 Calcination process assets (including kilns) 25 * 1 Jul 2003 Casting process assets for casting billets or ingots 30 * 1 Jul 2003 Converting process assets (including rotatable cylindrical furnaces) 30 * 1 Jul 2003 Cooling process assets (including cooling towers) 25 * 1 Jul 2003 Counter current decantation (CCD) process assets 20 * 1 Jul 2003 Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003 Electrolysis process assets (including electrowinning process and electro refining process assets including tanks) 20 * 1 Jul 2003 Filtration process assets 15 * 1 Jul 2003 Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 1 Jul 2003 Gas recovery process assets (including stripping and absorption assets) 25 * 1 Jul 2003 Ion exchange process assets 15 * 1 Jul 2003 Leaching process assets: Atmospheric 15 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Pressure 25 * 1 Jul 2003 Neutralisation process assets 20 * 1 Jul 2003 Pots and ladles used for molten materials 30 * 1 Jul 2003 Precipitation process assets (including tanks and agitators) 20 * 1 Jul 2003 Pressure vessels 30 * 1 Jul 2003 Roasting process assets (including kilns and furnaces) 30 * 1 Jul 2003 Sintering process assets (including continuous sintering machines) 30 * 1 Jul 2003 Smelting process assets (including furnaces) 25 * 1 Jul 2003 Solution treatment and metal recovery assets 20 * 1 Jul 2003 Solvent extraction process assets (including mixer-settler units) 20 * 1 Jul 2003 Tailings stills 20 * 1 Jul 2003 Infrastructure support assets: Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers) 25 * 1 Jul 2003 Mineral treatment structure 40 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility - (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: * 1 Jul 2003 Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Materials handling assets: Belt magnets, samplers, metal detectors and analysers 15 * 1 Jul 2003 Bins, chutes, hoppers, bunkers and silos 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt) 20 * 1 Jul 2003 Vibrating 15 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks and spheres 25 * 1 Jul 2003 Grizzly bars and scalpers; 25 * 1 Jul 2003 Overhead crane/gantry 30 * 1 Jul 2003 Stack (chimney) 30 * 1 Jul 2003 Stockpile assets: Reclaim tunnel flow valves and activators 25 * 1 Jul 2003 Stackers, reclaimers and stacker/reclaimers 25 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Tripper/stacker and stacking conveyor systems 25 * 1 Jul 2003 Tunnel vent and exhaust fans 15 * 1 Jul 2003 Water recycling facility 20 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Weighing machines (including weighers for feeders and conveyors) 20 * 1 Jul 2004 Mineral dressing assets: Classification, gravity separation and dewatering assets: Centrifuges 15 * 1 Jul 2003 Cyclones: Dense medium and heavy medium 8 * 1 Jul 2003 Generally (including classifying, desliming, and hydrocyclones) 15 * 1 Jul 2003 Generally 18 * 1 Jul 2003 Hydraulic classifiers and teetered bed separators 20 * 1 Jul 2003 Jigs 25 * 1 Jul 2003 Pneumatic tables and air separators 25 * 1 Jul 2003 Settling cones 25 * 1 Jul 2003 Shaking tables 25 * 1 Jul 2003 Sluices and cone concentrators 25 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Electrostatic separation assets 20 * 1 Jul 2003 Filtration assets (including pressure filtration and vacuum filtration equipment) 15 * 1 Jul 2003 Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) 20 * 1 Jul 2003 Magnetic separation assets (including cross belt, drum and disc types) 20 * 1 Jul 2003 Screening assets 15 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Port assets - see Table A Water transport and Water transport services (48100 to48200) and (52110 to 52190) * 1 Jul 2002 Railway infrastructure assets and rolling-stock - see Table A Rail transport (47100) * 1 Jan 2002 Surface mobile mining machines: Bucket wheel excavators 30 * 1 Jul 2002 Compressors 20 * 1 Jul 2002 Cranes 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Draglines 30 * 1 Jul 2002 Drill rigs (Production) 10 * 1 Jul 2002 Electric rope shovels 25 * 1 Jul 2002 Generators 10 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Hydraulic excavators (including hydraulic front - shovels) 10 * 1 Jul 2002 Lighting system 10 * 1 Jul 2002 Off highway trucks (including articulated, rigid- dump, service, fuel and water trucks) 10 * 1 Jul 2002 Rollers 15 * 1 Jul 2002 Scrapers 7 * 1 Jul 2002 Skid steer loader 7 * 1 Jul 2002 Tool carrier 10 * 1 Jul 2002 Wheel loader 8 * 1 Jul 2002 Tailings dams 20 1 Jan 2001 Underground mobile mining machines: Compressors 10 * 1 Jul 2002 Continuous haulage system 10 * 1 Jul 2002 Continuous miner 10 * 1 Jul 2002 Drill rigs: Diamond 20 * 1 Jul 2002 Production 7 * 1 Jul 2002 Feeder breaker 15 * 1 Jul 2002 Grader 10 * 1 Jul 2002 Jumbo 10 * 1 Jul 2002 Load-haul-dump machine 6 * 1 Jul 2002 Long-wall equipment: Armoured face conveyor 6 * 1 Jul 2002 Beam stage loader 7 * 1 Jul 2002 Hydraulic pump module 15 * 1 Jul 2002 Hydraulic roof support 10 * 1 Jul 2002 Impact crusher 10 * 1 Jul 2002 Mobile conveyor tail end 5 * 1 Jul 2002 Roof support relocation vehicle 10 * 1 Jul 2002 Shearer 7 * 1 Jul 2002 Shearer carrier 10 * 1 Jul 2002 Maintenance vehicle 8 * 1 Jul 2002 Personnel transporter 8 * 1 Jul 2002 Raise borers and down reamers 20 * 1 Jul 2002 Roof bolters 8 * 1 Jul 2002 Scissor lift 6 * 1 Jul 2002 Shuttle car 12 * 1 Jul 2002 Skid steer loader 12 * 1 Jul 2002 Underground haulage trucks 6 * 1 Jul 2002 Wheel loader 6 * 1 Jul 2002 Workshop plant 20 1 Jan 2001 Coal mining ( 06000 ) Coal preparation assets: Centrifuges 15 * 1 Jul 2003 Crushing assets (including feeder breakers, impact, roller and rotary crushers) 20 * 1 Jul 2003 Cyclones: Dense medium, heavy medium 6 * 1 Jul 2003 Generally (including classifying, desliming and hydrocyclones) 10 * 1 Jul 2003 Filtration assets (including belt, drum and vacuum filters) 15 * 1 Jul 2003 Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) 20 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Jigs and heavy medium baths 25 * 1 Jul 2003 Magnetic separators 20 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Infrastructure support assets: Analysers, belt magnets, grinding mills, metal detectors and samplers 15 * 1 Jul 2003 Coal preparation facility framework/structure 40 * 1 Jul 2003 Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers) 25 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks 25 * 1 Jul 2003 Overhead crane/gantry 30 * 1 Jul 2003 Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility - - - (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps: Generally (including centrifugal pumps) 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Tunnel vent or exhaust fans 15 * 1 Jul 2003 Valves and other non pipe fittings 10 * 1 Jul 2003 Water recycling facility 20 * 1 Jul 2003 Water storage dams (including fire services dams and water storage dams generally) 30 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Materials handling assets: Bins, chutes, hoppers, silos and storage bunkers 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt feeders) 20 * 1 Jul 2003 Vibrating feeders 15 * 1 Jul 2003 Stockpile spraying system 20 * 1 Jul 2003 Stockpile stackers, reclaimers and stacker reclaimers: Generally (including all machinery) 25 * 1 Jul 2003 Reclaim tunnels 25 * 1 Jul 2003 Tripper/stacker 25 * 1 Jul 2003 Oil and gas extraction ( 07000 ) Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery: Control systems 10 * 1 Jul 2002 Domestic gas processing assets (including - centrifugal compressor, column, gas turbine, - heat exchanger, piping and turbo expander) 30 * # 1 Jul 2002 Electricity generation assets - see Table A - Electricity supply (26110 to 26400) Flare tower for gas flare 25 * # 1 Jul 2002 Fractionation train assets (including air cooler, - column, compressor, heat exchanger, piping and - pumps) 30 * # 1 Jul 2002 Hot water system assets 17 ½ * # 1 Jul 2002 Instruments 12 ½ * 1 Jul 2002 LNG holding facility assets (including boil off - gas compressor, cryogenic storage tank, loading - arm, pumps and tank) 30 * # 1 Jul 2002 LNG train assets (including centrifugal - compressor, column, cryogenic heat exchanger, - gas turbine driver and other heat exchangers) 30 * # 1 Jul 2002 Stabiliser process assets (including column, heat - exchanger, pumps and reciprocating compressor) 30 * # 1 Jul 2002 Storage and loading assets (including cryogenic - storage tank, jetty, loading arm, LPG chiller and - pumps) 30 * # 1 Jul 2002 Trunkline onshore terminal (TOT) assets: Flash tanks 20 * # 1 Jul 2002 Slugcatcher and associated piping 30 * # 1 Jul 2002 Valves including control valves 12 ½ * 1 Jul 2002 Gas production assets: Central production facility assets: Boiler 10 * 1 Jul 2002 Cabling for power and control system 30 * # 1 Jul 2002 Diesel system 15 * 1 Jul 2002 Drains system 20 * # 1 Jul 2002 Drill rig 10 * 1 Jul 2002 Flare system assets: Carbon steel piping 15 * 1 Jul 2002 Flare tip 5 * 1 Jul 2002 Stainless steel piping 30 * # 1 Jul 2002 Fuel gas system 30 * # 1 Jul 2002 Gas compression and reinjection assets: Gas compressor used offshore 10 * 1 Jul 2002 Gas turbine driver used offshore 12 ½ * 1 Jul 2002 Power turbine used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skid, vessels and assets used onshore) 30 * # 1 Jul 2002 Heat exchanger 30 * # 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Major stainless steel (or lined) vessels 30 * # 1 Jul 2002 Offshore platform: Generally (including accommodation module, flare structure, helideck, jacket primary steel work and topsides secondary steel work) 30 * # 1 Jul 2002 Topsides tertiary steelwork (including handrails, ladders and stairs) 15 * 1 Jul 2002 Piping 30 * # 1 Jul 2002 Pump: Circulation pump 12 ½ * 1 Jul 2002 Generally 20 * # 1 Jul 2002 Seawater lift pump 15 * 1 Jul 2002 Shutdown and fire/gas system 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 30 * # 1 Jul 2002 Utility air compressors 15 * 1 Jul 2002 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A Electricity supply (26110 to 26400) * 1 Jul 2002 Floating production storage and offloading (FPSO) vessel (incorporating mooring system) 20 * # 1 Jul 2002 Floating storage and offloading (FSO) vessel (incorporating mooring system) 20 * # 1 Jul 2002 Infield pipeline 30 * # 1 Jul 2002 Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer system 10 * 1 Jul 2002 Subsea production assets (including control umbilical, flowline and manifold) 20 * # 1 Jul 2002 Trunkline 30 * # 1 Jul 2002 Valve 12 ½ * 1 Jul 2002 Well and downhole equipment 15 * 1 Jul 2002 Wellhead and christmas tree 30 * # 1 Jul 2002 Oil exploration plant and equipment: Oil rigs (off-shore drilling) and ancillary equipment 10 1 Jan 2001 Oil search equipment (used for geophysical surveys in remote areas): Drilling plant and down-hole equipment 5 1 Jan 2001 General plant and equipment 10 1 Jan 2001 Mobile units and vehicles (other than passenger cars) 5 1 Jan 2001 Other survey equipment 10 1 Jan 2001 Portable sleeping and messing huts 5 1 Jan 2001 Seismic survey equipment 5 1 Jan 2001 Vessel (supply) 13 ⅓ 1 Jan 2001 Oil production assets: Central production facility assets (excluding FPSOs): Boiler 10 * 1 Jul 2002 Circulation pump 12 ½ * 1 Jul 2002 Drill rig 10 * 1 Jul 2002 Flare tip 5 * 1 Jul 2002 Gas compression and reinjection assets: Gas compressor used offshore 10 * 1 Jul 2002 Gas turbine driver used offshore 12 ½ * 1 Jul 2002 Power turbine used offshore 12 ½ * 1 Jul 2002 Generally (including piping, skid, vessels and assets used onshore) 15 * 1 Jul 2002 Generally (including offshore platform) 15 * 1 Jul 2002 Major carbon steel vessels 12 ½ * 1 Jul 2002 Pump: Circulation pump 12 ½ * 1 Jul 2002 Other 15 * 1 Jul 2002 Tempered water system assets: Chemical treatment assets 12 ½ * 1 Jul 2002 Piping and vessels 15 * 1 Jul 2002 Control systems 10 * 1 Jul 2002 Electricity generation assets - see Table A - Electricity supply (36100) * 1 Jul 2002 Floating production storage and offloading (FPSO) - vessel (incorporating mooring system) 20 * # 1 Jul 2002 Floating storage and offloading (FSO) vessel - (incorporating mooring system) 20 * # 1 Jul 2002 Infield pipeline 15 * 1 Jul 2002 Instruments (including level, pressure and - temperature indicators) 12 ½ * 1 Jul 2002 Offshore bulk loading transfer system 10 * 1 Jul 2002 Subsea production assets (including control - umbilical, flowline and manifold) 15 * 1 Jul 2002 Trunkline 30 * # 1 Jul 2002 Valve 12 ½ * 1 Jul 2002 Well and downhole equipment 10 * 1 Jul 2002 Wellhead and christmas tree 15 * 1 Jul 2002 Port Assets - see Table A Water transport and Water transport services (48100 to 48200) and (52110 to 52190) * 1 Jul 2002 Iron ore mining ( 08010 ) Infrastructure support assets: Blowers, high pressure 15 * 1 Jan 2006 Dust suppression/control equipment 15 * 1 Jan 2006 Materials handling assets: Feeders: Vibrating 10 * 1 Jan 2006 Mineral dressing assets: Cyclones, dense/heavy medium (unlined nihard) 1 * 1 Jan 2006 Dense medium separation assets (including baths and drums) 20 * 1 Jan 2006 Magnetic separation assets: LIMS (low intensity magnetic separators) 20 * 1 Jan 2006 WHIMS (wet high intensity magnetic separators) 15 * 1 Jan 2006 Screening assets 10 * 1 Jan 2006 Gold ore mining ( 08040 ) Gold ore processing assets: Adsorption process assets 15 * 1 Jul 2004 Carbon regeneration kilns 12 * 1 Jul 2004 Concentrators (including inline pressure jigs and mechanical concentrators) 10 * 1 Jul 2004 Crushing assets: Cone/gyratory crushers 20 * 1 Jul 2004 Hydraulic rock breakers 12 * 1 Jul 2004 Jaw crushers 20 * 1 Jul 2004 Electrowinning/electrorefining assets 17 * 1 Jul 2004 Elution columns 12 * 1 Jul 2004 Elution storage tanks 17 * 1 Jul 2004 Laboratory assets: Atmospheric adsorption spectrometers 10 * 1 Jul 2004 Generally (including drying ovens, pulverisers, crushers, gas fired ovens, fume cupboards) 15 * 1 Jul 2004 Leaching process assets (including carbon in pulp - and carbon in leach processes) 15 * 1 Jul 2004 Shaking tables 12 * 1 Jul 2004 Smelting furnaces 15 * 1 Jul 2004 Thickening assets 20 * 1 Jul 2004 Mineral sand mining ( 08050 ) Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) 20 * 1 Jan 2003 Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) 15 * 1 Jan 2003 Crushing assets (including drum scrubbers) 30 * 1 Jan 2003 Dredges 20 * 1 Jan 2003 Drying assets: Generally (including flash and fluid bed dryers and fluid bed heaters) 20 * 1 Jan 2003 Rotary dryer kilns 30 * 1 Jan 2003 Dust management assets: Baghouse filters and extractors 30 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Multiclones 20 * 1 Jan 2003 Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) 20 * 1 Jan 2003 Filtration/Dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) 15 * 1 Jan 2003 Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators and wet high intensity magnets) 20 * 1 Jan 2003 Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) 30 * 1 Jan 2003 Screening assets (including screens and trommels) 15 * 1 Jan 2003 Support assets: Control systems 10 * 1 Jan 2003 Pipes and pipelines (including valves and fittings): Generally 20 * 1 Jan 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps 20 * 1 Jan 2003 Tanks: Constant density and thickening 20 * 1 Jan 2003 Generally (including acid leaching and water) 15 * 1 Jan 2003 Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) 30 * 1 Jan 2003 Waste gas handling assets: Afterburners 20 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Electrostatic precipitators 30 * 1 Jan 2003 Scrubbers and stacks 20 * 1 Jan 2003 Nickel ore mining ( 08060 ) Nickel ore processing assets: Mineral treatment structure (including structures holding walkways, supporting assets and thoroughfares) 20 * 1 Jul 2004 Reagent pumps (including high pressure acid leach pumps) 5 * 1 Jul 2004 Construction material mining ( 09110 to 09190 ) Control systems (for conveying, crushing and screening assets) 10 * 1 Jul 2003 Conveyors: Gravity take-up 25 * 1 Jul 2003 Screw take-up 15 * 1 Jul 2003 Crushers: Generally 20 * 1 Jul 2003 Mobile (track or wheel mounted machinery including screening and conveying components) 15 * 1 Jul 2003 Cyclones 15 * 1 Jul 2003 Dredges 20 * 1 Jul 2003 Drill rigs 8 * 1 Jul 2003 Electrical switching assets 20 * 1 Jul 2003 Graders 15 * 1 Jul 2003 Heavy mobile quarry assets not specifically listed - see Table A Mining (06000 to 10900) * 1 Jul 2003 Hydraulic oversize-rock breakers (mounted above primary crusher) 8 * 1 Jul 2003 Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) 20 * 1 Jul 2003 Pug mills 15 * 1 Jul 2003 Screening assets 12 * 1 Jul 2003 Wheel loaders 10 * 1 Jul 2003 Wire saws 10 * 1 Jul 2003 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION MANUFACTURING ( 11110 to 25990 ) Meat and meat product manufacturing ( 11110 to 11130 ) Bacon manufacture: Bacon bins (demountable pig confinement units): Galvanised iron components of structure 33 ⅓ 1 Jan 2001 Plant installed in structure 20 1 Jan 2001 Curing plant: Fixtures (including overhead tracking) 20 1 Jan 2001 Other 13 ⅓ 1 Jan 2001 Factory building (40 percent of the total cost of the building is regarded as an integral part of plant and machinery): Brick, stone or concrete structure 100 1 Jan 2001 Wooden structure 20 1 Jan 2001 Butchers' plant 20 1 Jan 2001 Meat works plant: Building (66 ⅔ per cent of the total cost of the building (including slaughter houses, chillers, freezing rooms, cooling rooms, blast tunnels, boning and packing rooms) is regarded as an integral part of plant and machinery): Brick, stone and concrete structures 100 1 Jan 2001 Wooden structures 20 1 Jan 2001 Stock-yards, pens and lairages (both timber and steel, but excluding concrete stockyard floors) 20 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Poultry processing plant: Conveyor systems and troughing 20 1 Jan 2001 Refrigeration plant and boiler 10 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Rendering plant: Bagging/weigh batching machine 10 * 1 Jan 2001 Bins (includes raw material bins, charging hopper/feedbin, cake bin and holding bin) 15 * 1 Jan 2001 Blood drying equipment (includes blood holding tank, agitated holding tank, coagulator, drier, decanter and dried blood hopper) 10 * 1 Jan 2001 Cookers and driers (includes batch cooker, continuous cooker, continuous drier and pre-heater) 15 * 1 Jan 2001 Decanter/centrifuge 12 * 1 Jan 2001 Environmental control equipment (includes condenser and associated equipment, bio-filter, air scrubber, after-burner and dissolved air flotation system) 10 * 1 Jan 2001 Feathrolyser/feather hydrolyser 10 * 1 Jan 2001 Magnet 15 * 1 Jan 2001 Mill 10 * 1 Jan 2001 Mincer/grinder 5 * 1 Jan 2001 Pans and screens (includes percolator pans/screen and shaker screen) 15 * 1 Jan 2001 Pre-breaker/pre-hogger 10 * 1 Jan 2001 Screw and bucket elevators 10 * 1 Jan 2001 Screw press/expeller press 13 * 1 Jan 2001 Separator/polisher 15 * 1 Jan 2001 Tallow storage tank 15 * 1 Jan 2001 Waste heat evaporator 15 * 1 Jan 2001 Dairy product manufacturing ( 11310 to 11330 ) Dairy product manufacturing: Buildings Factory building (66 ⅔ percent of the total cost of the building is regarded as an integral part of plant and machinery): Brick or concrete structure 100 1 Jan 2001 Wooden structure 20 1 Jan 2001 Centrifuges (includes separators, decanters, clarifiers and bactofuges) 15 * 1 Jan 2001 Cheese blockformers 15 * 1 Jan 2001 Churns (includes continuours buttermaker, butter reworker and ice cream freezer) 15 * 1 Jan 2001 Continuous cheddaring machine 15 * 1 Jan 2001 Conveyors 10 1 Jan 2001 Driers (includes drum, fluidised bed and spray) 20 * 1 Jan 2001 Evaporators (includes circulation/vacuum chamber - and falling film) 20 * 1 Jan 2001 Heat exchangers 15 * 1 Jan 2001 Homogenisers 15 * 1 Jan 2001 Membrane filtration plant: Filter membranes 1 ½ * 1 Jan 2001 Membrane holding tanks 15 * 1 Jan 2001 Pumps (brine and cream) 10 1 Jan 2001 Tanks (includes storage, mixing, process and balance tanks) 20 * 1 Jan 2001 Water cooling and aerating plant 8 1 Jan 2001 Fruit and vegetables manufacturing ( 11400 ) Fruit and vegetable canning plant 20 1 Jan 2001 Jam-making plant 20 1 Jan 2001 Grain mill and cereal product manufacturing ( 11610 to 11620 ) Flour-milling plant: Bins (wooden) 33 ⅓ 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Silos, concrete 50 * 1 Jan 2004 Silos, galvanised 30 * 1 Jan 2004 Silos, steel 40 * 1 Jan 2004 Linseed oil manufacturing plant 13 ⅓ 1 Jan 2001 Pasta manufacturing and related freezing equipment 10 1 Jan 2001 Maltsters' plant: Bins (wooden) 33 ⅓ 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Silos (steel and concrete) 100 1 Jan 2001 Rice milling plant 13 ⅓ 1 Jan 2001 Bakery product manufacturing ( 11710 to 11740 ) Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray unit, pan cleaners, and topping applicators) 15 * 1 Jan 2002 Automatic pan storage unit 20 * 1 Jan 2002 Automatic product handling assets (including basket loader and basket stacker) 15 * 1 Jan 2002 Bread crumb assets (including bagger, debagger, hammer mill, oven, screw conveyor, and sifter) 20 * 1 Jan 2002 Conveyors: Generally 15 * 1 Jan 2002 Infloor 12 * 1 Jan 2002 Cooling and refrigeration assets: Cooling tunnels, tray and vacuum coolers 20 * 1 Jan 2002 Freezers (including blast freezer, plate freezer) 15 * 1 Jan 2002 Spiral cooler, spiral freezer 10 * 1 Jan 2002 Final prover (mechanical type) 15 * 1 Jan 2002 Final prover (rack type) 8 * 1 Jan 2002 Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weigher, extruders, final moulder/panner, first/intermediate prover, gauge rolls, laminators, meat cooker, meat extruder, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow hander, sheeters and stampers) 12 ½ * 1 Jan 2002 Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) 15 * 1 Jan 2002 Ovens: Rack ovens 8 * 1 Jan 2002 Tray type ovens (including swing tray) 20 * 1 Jan 2002 Tunnel ovens: Generally 20 * 1 Jan 2002 Lidding systems 10 * 1 Jan 2002 Packaging assets (including accumulators, bag closer, bread bagger, box and carton making machines, finished product check weigher, flow wrappers, metal detectors, robotic pick and place and shrink wrappers) 10 * 1 Jan 2002 Proof and bake systems: Spiral oven 15 * 1 Jan 2002 Spiral prover 10 * 1 Jan 2002 Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) 12 ½ * 1 Jan 2002 Slicers (including bread band slicer, cake slicer and reciprocating blade slicer) 10 * 1 Jan 2002 Storage, feeding and ingredient handling assets: Flour silos 25 * 1 Jan 2002 Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002 Weighers 10 * 1 Jan 2002 Sugar and confectionery manufacturing ( 11810 to 11820 ) Confectioners' machinery 20 1 Jan 2001 Sugar mills 13 ⅓ 1 Jan 2001 Beverage manufacturing ( 12110 to 12140 ) Aerated water plant 13 ⅓ 1 Jan 2001 Brewery plant: General plant 20 1 Jan 2001 Pipes and piping: Condenser 20 1 Jan 2001 Expansion 40 1 Jan 2001 Other 40 1 Jan 2001 Distillery plant (brandy etc) 13 ⅓ 1 Jan 2001 Wine-making machinery 20 1 Jan 2001 Cigarette and and tobacco manufacturing ( 12200 ) Cigarette paper cutting and folding plant 10 1 Jan 2001 Tobacco kilns 20 1 Jan 2001 Textile, leather, clothing and footwear manufacturing ( 13110 to 13520 ) Boot and shoe-making machinery: Machinery and general plant 13 ⅓ 1 Jan 2001 Moulds for plastic heels 3 1 Jan 2001 Vulcanising moulds 5 1 Jan 2001 Clothing and millinery manufacturing plant: Hat manufacturing plant and machinery 13 ⅓ 1 Jan 2001 Sewing machines 10 1 Jan 2001 General plant 20 1 Jan 2001 Cotton manufacturers' machinery: Conveyors 10 1 Jan 2001 Engines, gas 20 1 Jan 2001 Gas producer plant 13 ⅓ 1 Jan 2001 Gins 10 1 Jan 2001 Flock manufacturing plant: General plant 20 1 Jan 2001 Carding machines 13 ⅓ 1 Jan 2001 Knitting machines 13 ⅓ 1 Jan 2001 Rope and twine manufacturers' plant 20 1 Jan 2001 Tanners' plant: General plant 20 1 Jan 2001 Modern plant used in 'wet' process 13 ⅓ 1 Jan 2001 Weaving machinery (silk and cotton) 13 ⅓ 1 Jan 2001 Wool dumping machinery 13 ⅓ 1 Jan 2001 Wool scouring machinery 16 ⅔ 1 Jan 2001 Woollen manufacturers' machinery 16 ⅔ 1 Jan 2001 Log sawmilling and timber dressing ( 14110 to 14130 ) Saw milling equipment: Dry or planner mill plant: Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001 Stacker 15 * 1 Jan 2001 Tray sorter 15 * 1 Jan 2001 Green mill plant: Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001 Heating plant (includes storage bins/silos) 15 * 1 Jan 2001 Kiln drying plant: Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001 Timber drying kilns and reconditioners 15 * 1 Jan 2001 Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001 Sorter and trimming line plant: Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Vertical bin sorters 15 * 1 Jan 2001 Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets) 10 * 1 Jan 2001 Log, lumber and waste transfer equipment 15 * 1 Jan 2001 Log yard equipment: Fixed and mobile cranes 12 * 1 Jan 2001 Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001 Watering systems 15 * 1 Jan 2001 Miscellaneous plant: Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001 Moisture meters 3 * 1 Jan 2001 Saw and knife sharpening equipment 10 * 1 Jan 2001 Walkways 15 * 1 Jan 2001 Waste processing equipment: Bins - waste, chip and fuel 15 * 1 Jan 2001 Chippers, shakers/screens and hoggers 10 * 1 Jan 2001 Plywood and veneer manufacturing ( 14930 ) Debarking assets 15 * 1 Jan 2005 Dry clipping assets 25 * 1 Jan 2005 Heating unit assets 20 * 1 Jan 2005 Glue mixing assets 25 * 1 Jan 2005 Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders) 25 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Log sawmilling and timber dressing (14110 to 14130), Saw milling equipment) Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses 25 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Sharpening assets 30 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Veneer composing, jointing and splicing assets 20 * 1 Jan 2005 Veneer dryers 25 * 1 Jan 2005 Veneer patching and grading assets 20 * 1 Jan 2005 Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut, and staylog lathe slicers, log chargers and reelers) 20 * 1 Jan 2005 Veneer reconditioning assets 25 * 1 Jan 2005 Veneer sorting assets 20 * 1 Jan 2005 Wet clipping assets 25 * 1 Jan 2005 Reconstituted wood product manufacturing ( 14940 ) Board coolers 25 * 1 Jan 2005 Board curing assets 20 * 1 Jan 2005 Board storage assets 25 * 1 Jan 2005 Chipping, milling and flaking assets 15 * 1 Jan 2005 Debarking assets 15 * 1 Jan 2005 Driers 15 * 1 Jan 2005 Fibre sifters 15 * 1 Jan 2005 Flake and fibre storage assets 25 * 1 Jan 2005 Glue, resin and wax mixing and blending assets 15 * 1 Jan 2005 Heat plant and boiler assets 25 * 1 Jan 2005 Lamination assets 15 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Log sawmilling and timber dressing (14110 to14130), Saw milling equipment) Magnetic separators 25 * 1 Jan 2005 Mat forming and weighing assets (including pendistor) 20 * 1 Jan 2005 Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses (including pre-press, hot and cold presses) 25 * 1 Jan 2005 Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) 15 * 1 Jan 2005 Refiner assets 20 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Ventilation and dust extraction assets 15 * 1 Jan 2005 Woodchip screening and washing assets 15 * 1 Jan 2005 Other wood product manufacturing ( 14910 to 14990 ) Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 Pulp, paper and converted paper product manufacturing ( 15100 to 15290 ) Pulp and paper mill assets: Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) 15 * 1 Jan 2002 Box and carton making assets (including box converting assets and corrugators) 10 * 1 Jan 2002 Chemical preparation assets (including tanks and pipes used for chemical preparation) 10 * 1 Jan 2002 Electrical and instrumentation assets: Control systems 10 * 1 Jan 2002 Control valves 15 * 1 Jan 2002 Local indicators (pressure, level and temperature) 15 * 1 Jan 2002 Power plant assets (including switchgear, transformers, and turbo generators) - see Table A Electricity supply (26110 to 26400) * 1 Jan 2002 Sensors: Specialised 8 * 1 Jan 2002 Standard 15 * 1 Jan 2002 Finishing and converting assets (including cut size sheeting/ream wrapping assets, reel wrappers, sheeting machines, tissue converting lines and winders) 15 * 1 Jan 2002 Paper machine assets: Dry end assets (including calenders, coaters and reelers) 15 * 1 Jan 2002 Dryers (including MG cylinder and yankee cylinder) 25 * 1 Jan 2002 Size press 15 * 1 Jan 2002 Wet end assets (including forming section, head box and press section) 10 * 1 Jan 2002 Pulp process assets: Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20 * 1 Jan 2002 Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Tanks 20 * 1 Jan 2002 Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10 * 1 Jan 2002 Paper stationery manufacturing ( 15230 ) Stationers' manufacturing plant 13 ⅓ 1 Jan 2001 Printing ( 16110 ) Commercial printing assets: Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) 5 * 1 Jan 2006 Offset lithography printing presses: Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment) 15 * 1 Jan 2006 Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) 12 ½ * 1 Jan 2006 Post-press (finishing) trade services assets - see Table A Printing support services (16120) Pre-press trade services assets - see Table A - - Printing support services(16120) Quality control assets (including densitometers, plate readers and spectrophotometers) 5 * 1 Jan 2006 Screen printing assets: Ancillary assets: Dryers (including conventional air dryers, flash curers and UV dryers) 12 ½ * 1 Jan 2006 Drying racks 20 * 1 Jan 2006 Emulsion coaters 10 * 1 Jan 2006 Exposure lights 5 * I Jul 2005 Screen frames 10 * 1 Jan 2006 Sign cutting machines 5 * 1 Jan 2006 Squeegee cutters 10 * 1 Jan 2006 Vacuum frames 20 * 1 Jan 2006 Press assets: Heat presses used in sublimation finishing 25 * 1 Jan 2006 Pen and pad print machines 20 * 1 Jan 2006 Screen printing presses: Automatic presses (including in-line multicolour presses) 15 * 1 Jan 2006 Cylinder presses 15 * 1 Jan 2006 Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses) 20 * 1 Jan 2006 Screen reclamation assets: Screen cleaning bays 10 * 1 Jan 2006 Screen washers (automatic) 6 * 1 Jan 2006 Water blasters 4 * 1 Jan 2006 Support assets: Afterburners 10 * 1 Jan 2006 Dust/waste extraction systems 15 * 1 Jan 2006 Flexographic printing assets: Printing machines incorporating electronic memory units 10 1 Jan 2001 Newspaper printing or publishing ( 16110 )- Newspaper wrapping machines 10 1 Jan 2001 Offset printers 10 1 Jan 2001 Printing support services ( 16120 ) Post-press (finishing) trade services assets: Addressing and mailing assets: Combination addressing, folding and gluing mailing units 10 * 1 Jan 2006 Inkjet addressing printers 5 * 1 Jan 2006 Bagging and wrapping machines (including palletisers) 10 * 1 Jan 2006 Banding and tying machines 12 ½ * 1 Jan 2006 Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders) 5 * 1 Jan 2006 Binding assets: Binding lines (including case binding lines and perfect binding lines) 15 * 1 Jan 2006 Perfect binders standalone 10 * 1 Jan 2006 Stitchers: Generally (including drum stitchers, saddle stitching lines and side stitchers) 12 ½ * 1 Jan 2006 Saddle stitchers - standalone (bookletmakers) 7 ½ * 1 Jan 2006 Casemakers 10 * 1 Jan 2006 Collators 15 * 1 Jan 2006 Die cutters 15 * 1 Jan 2006 Drilling units 10 * 1 Jan 2006 Foil stamping machines 10 * 1 Jan 2006 Folders 12 ½ * 1 Jan 2006 Guillotines and ancillary assets (including joggers, stackers and transomats) 15 * 1 Jan 2006 Laminators 10 * 1 Jan 2006 Mail inserters 5 * 1 Jan 2006 Perforators 10 * 1 Jan 2006 Sewing machines 15 * 1 Jan 2006 Three knife trimmers 15 * 1 Jan 2006 Pre-press trade services assets: Conventional flexographic plate making assets (including combination units, dryers, post-exposure units, ultra-violet (UV) light exposure units and washout units) 7 * 1 Jan 2006 Film and plate processors 6 * 1 Jan 2006 Film projection camera systems (including backing board and processing assets) 10 * 1 Jan 2006 Platesetters: Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct-to-plate flexographic platesetters (Computer Digital Imagers) 5 * 1 Jan 2006 Film image platesetters (imagesetters) 7 * 1 Jan 2006 Plotters 5 * 1 Jan 2006 Proofers: Analogue film or photographic proofers 7 * 1 Jan 2006 Digital and ink-jet proofers 5 * 1 Jan 2006 Scanners: Drum 10 * 1 Jan 2006 Flatbed 5 * 1 Jan 2006 Petroleum refining ( 17010 ) Oil refinery assets: Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping 15 * 1 Jul 2002 Assets used in sulphur recovery: Generally 15 * 1 Jul 2002 Sulphur pit 10 * 1 Jul 2002 Assets used in other processes: Air compressor 30 * 1 Jul 2002 Catalyst regenerator 20 * 1 Jul 2002 Chemical injection system 5 * 1 Jul 2002 Coke drum 20 * 1 Jul 2002 Distillation column 30 * 1 Jul 2002 Drum: Generally 20 * 1 Jul 2002 Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15 * 1 Jul 2002 Electric desalter 25 * 1 Jul 2002 Expansion turbine 25 * 1 Jul 2002 Fan/Blower 30 * 1 Jul 2002 Filter/Coalescer: Generally 25 * 1 Jul 2002 Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation 20 * 1 Jul 2002 Flare stack 25 * 1 Jul 2002 Flare tip 5 * 1 Jul 2002 Fractionating column 30 * 1 Jul 2002 Furnace: Generally 25 * 1 Jul 2002 Used in continuous coking, delayed coking or visbreaking 20 * 1 Jul 2002 Gas absorber: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Gas adsorber 25 * 1 Jul 2002 Heat exchanger: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Jet ejector 20 * 1 Jul 2002 Liquid extraction column: Generally 25 * 1 Jul 2002 Used in amine treating 20 * 1 Jul 2002 Piping 30 * 1 Jul 2002 Process gas compressor 30 * 1 Jul 2002 Pump: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Reactor 25 * 1 Jul 2002 Rotary filter 20 * 1 Jul 2002 Scrubber 25 * 1 Jul 2002 Side stream stripper 25 * 1 Jul 2002 Storage tank: Generally 25 * 1 Jul 2002 Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20 * 1 Jul 2002 Stripper: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Bunds (other than formed with earth) 100 1 Jan 2001 Control systems assets (excluding computers) 10 * 1 Jul 2002 Effluent separators (concrete) 40 1 Jan 2001 Laboratory equipment 20 1 Jan 2001 Basic chemical and chemical product manufacturing ( 18110 to 18130 ) Chemical manufacturing plant: General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Fertiliser manufacturing plant 20 1 Jan 2001 Oxygen manufacturing plant 13 ⅓ 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 Pharmaceutical and medicinal product manufacturing ( 18410 ) Laboratory assets: Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers) 5 * 1 Jan 2004 Bench top autoclaves 5 * 1 Jan 2004 Incubators 6 * 1 Jan 2004 Particle sizers 5 * 1 Jan 2004 Packaging assets: Accumulators 10 * 1 Jan 2004 Batch, barcode, label, and volume readers 10 * 1 Jan 2004 Blister pack packaging machines 10 * 1 Jan 2004 Blow-fill-seal (BFS) machines 12 * 1 Jan 2004 Bottle and vial inverters and blowers 10 * 1 Jan 2004 Bottle and vial unscramblers 10 * 1 Jan 2004 Bundlers and bundle packing machines 10 * 1 Jan 2004 Cappers and sealers (including tamper proof sealers) 10 * 1 Jan 2004 Cartoners 10 * 1 Jan 2004 Check weighers 10 * 1 Jan 2004 Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers) 12 * 1 Jan 2004 Desiccant and cotton wool depositors/inserters 10 * 1 Jan 2004 Dropper and leaflet inserters 10 * 1 Jan 2004 Flaming stations 10 * 1 Jan 2004 Flow wrappers and shrink wrappers 10 * 1 Jan 2004 Ink jet batch label printers 7 * 1 Jan 2004 Labelling machines 10 * 1 Jan 2004 Palletisers 10 * 1 Jan 2004 Pinhole inspectors 10 * 1 Jan 2004 Robotic pick and place packaging machines 10 * 1 Jan 2004 Sleevers 10 * 1 Jan 2004 Tablet/capsule fillers, feeders and counters 10 * 1 Jan 2004 Production assets: Autoclaves (for terminal sterilisation) 10 * 1 Jan 2004 Drying ovens 10 * 1 Jan 2004 Encapsulators 10 * 1 Jan 2004 Fluid bed dryers 12 * 1 Jan 2004 Granulators and mixer/granulators 12 * 1 Jan 2004 Homogenisers 7 * 1 Jan 2004 Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production 10 * 1 Jan 2004 Metal detectors 10 * 1 Jan 2004 Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) 10 * 1 Jan 2004 Sizing mills 10 * 1 Jan 2004 Tablet and capsule coating machines, coating drums and coating pans 12 * 1 Jan 2004 Tablet dedusters 10 * 1 Jan 2004 Tablet presses 10 * 1 Jan 2004 Vibrating sieves 10 * 1 Jan 2004 Raw material storage and dispensing assets: Demountable strong rooms 20 * 1 Jan 2004 Dispensing booths and associated air filtration systems 10 * 1 Jan 2004 Laminar flow benches and biohazard cabinets 8 * 1 Jan 2004 Safes 20 * 1 Jan 2004 Weighing scales 10 * 1 Jan 2004 Services: Air filtration systems 10 * 1 Jan 2004 Water purification plant 10 * 1 Jan 2004 Cleaning compound and toiletry preparation manufacturing ( 18510 to 18520 ) Boot and shoe polish manufacturing plant 13 ⅓ 1 Jan 2001 Other basic chemical product manufacturing ( 18910 to 18990 ) Explosive manufacturing and chemical plant 13 ⅓ 1 Jan 2001 Polymer product and rubber product manufacturing ( 19110 to 19200 ) Clothes peg manufacturing plant (plastic) 13 ⅓ 1 Jan 2001 Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Ink factory plant 20 1 Jan 2001 Plastic industry: Blow moulders 13 ⅓ 1 Jan 2001 Dies 4 1 Jan 2001 General plant 20 1 Jan 2001 Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 13 ⅓ 1 Jan 2001 Moulds: Glass blowing 2 1 Jan 2001 High usage 5 1 Jan 2001 Low usage 10 1 Jan 2001 Once only 1 1 Jan 2001 Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 Non metallic mineral product manufacturing ( 20100 to 20900 ) Brick-making plant: Automatic handling equipment 10 1 Jan 2001 Brick kilns and pre kilns 13 ⅓ 1 Jan 2001 Cement brick plant 13 ⅓ 1 Jan 2001 Dryers 13 ⅓ 1 Jan 2001 General plant 10 1 Jan 2001 Cement-making plant: General plant (eg rotary mixing machines) 13 ⅓ 1 Jan 2001 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wet slag, or at port facilities) 40 * 1 Jan 2004 Steel, generally 30 * 1 Jan 2004 Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004 Concrete pipe manufacturing plant 13 ⅓ 1 Jan 2001 Glass bottle manufacturing plant 13 ⅓ 1 Jan 2001 Monumental masons' plant 13 ⅓ 1 Jan 2001 Plaster manufacturing plant 8 1 Jan 2001 Pottery plant 20 1 Jan 2001 Slate works plant 20 1 Jan 2001 Tile manufacturing plant (cement and concrete): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 Metal product manufacturing ( 21100 to 21390 ) Designs used in connection with stamping decorative steel and iron work 40 1 Jan 2001 Foundry plant: Converters 10 1 Jan 2001 Furnaces 10 1 Jan 2001 Laboratory 20 1 Jan 2001 Ladles 10 1 Jan 2001 Loose tools 5 1 Jan 2001 Machine tools 20 1 Jan 2001 Machinery and plant 20 1 Jan 2001 Moulding boxes 10 1 Jan 2001 Patterns 40 1 Jan 2001 Plant and tools (excluding furnaces, converter and ladles) 13 ⅓ 1 Jan 2001 Rolling mill engines 13 ⅓ 1 Jan 2001 Iron and steel industry: Granulators 13 ⅓ 1 Jan 2001 Slag pots 3 1 Jan 2001 Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Metal forming plant: Dies and tooling 4 ½ 1 Jan 2001 Roll forming dies 10 1 Jan 2001 Strip roll forming machines 20 1 Jan 2001 Nail manufacturing plant 20 1 Jan 2001 Pyrometallurgy process assets. Use any relevant determinations in Mining (06000 to 10900) 1 Jul 2003 Saw-making plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Stamping blocks (used for designs of decorative steel and iron work) 20 1 Jan 2001 Tank manufacturing plant 20 1 Jan 2001 Tinsmiths' plant 20 1 Jan 2001 Alumina production ( 21310 ) Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): Bauxite crushing and handling assets: Conveyors 30 * 1 Jan 2003 Crushing assets 30 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Stockpile reclaimers, stackers and stacker/reclaimers 30 * 1 Jan 2003 Train loading assets (including conveyors, product bins and towers) 30 * 1 Jan 2003 Bauxite residue disposal assets: Initial containment areas 20 1 Jan 2001 Mudlakes 10 1 Jan 2001 Calcination assets: Calciners and kilns 25 * 1 Jan 2003 Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) 30 * 1 Jan 2003 Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) 30 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) 30 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) 15 * 1 Jan 2003 Pipework (including slurry pipes) 30 * 1 Jan 2003 Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) 30 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets (including switchgear and transformers) 30 * 1 Jan 2003 Aluminium smelting ( 21320 ) Anode baking assets (including crucibles and furnaces) 20 * 1 Jan 2003 Anode (green) pasting assets: Crushing assets 30 * 1 Jan 2003 Mixing and forming assets 15 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) 20 * 1 Jan 2003 Compressors 20 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Cranes and gantries (including cell tending machines) 20 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Materials handling assets: Anode transport vehicles and hot metal carriers 10 * 1 Jan 2003 Generally (including conveyors, silos and stockpile reclaiming assets) 30 * 1 Jan 2003 Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) 20 * 1 Jan 2003 Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) 25 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets: Generally (including switchgear and transformers) 30 * 1 Jan 2003 Rectiformers 20 * 1 Jan 2003 Non ferrous metal casting ( 21410 ) Metal casting assets (non-ferrous eg aluminium, brass and magnesium): Cooling assets (including tables, conveyors, towers) 15 * 1 Jan 2004 Die casting machines (including high pressure, low pressure and gravity type machines) 15 * 1 Jan 2004 Die tools (moulds used for casting) 4 * 1 Jan 2004 Heating assets: Degassing assets 5 * 1 Jan 2004 Furnaces (including dosing, holding and melting) 15 * 1 Jan 2004 Heat treatment baskets 5 * 1 Jan 2004 Heat treatment ovens 20 * 1 Jan 2004 Ingot pre-heaters 20 * 1 Jan 2004 Quenching tanks 20 * 1 Jan 2004 Machining/finishing assets: Blast machines (including shot, sand, bead) 20 * 1 Jan 2004 CNC lathes 10 * 1 Jan 2004 CNC machining centres 10 * 1 Jan 2004 CNC milling machines 10 * 1 Jan 2004 Drilling machines 15 * 1 Jan 2004 Linishing belt machines 10 * 1 Jan 2004 Trim presses (hydraulic type and crank type) 15 * 1 Jan 2004 Trim tools used in trim press machines 4 * 1 Jan 2004 Vibrating machines (including rumbling and knock out machines 10 * 1 Jan 2004 Materials handling conveyors 10 * 1 Jan 2004 Molten metal transfer ladles 3 * 1 Jan 2004 Paint line conveyors 15 * 1 Jan 2004 Robots 10 * 1 Jan 2004 Sand casting assets: Core boxes 4 * 1 Jan 2004 Core making machines (core blowers) 15 * 1 Jan 2004 Gas generators for sand curing 15 * 1 Jan 2004 Testing assets: Co-ordinate measurement machines 10 * 1 Jan 2004 Leak and pressure testing machines 4 * 1 Jan 2004 Spectrometers 10 * 1 Jan 2004 X-ray machines 15 * 1 Jan 2004 Motor vehicle and motor vehicle part manufacturing ( 23110 to 23190 ) For metal casting assets see determinations for Non-ferrous metal casting (21420) Motor vehicle manufacturing plant: Basic machinery 10 1 Jan 2001 Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work-holding tools) 3 1 Jan 2001 Piston ring manufacturing plant: Engineering works plant 20 1 Jan 2001 Motors 20 1 Jan 2001 Overhead gear, equipment, belting, etc 20 1 Jan 2001 Precision machines 13 ⅓ 1 Jan 2001 Other transport equipment manufacturing ( 23910 to 23990 ) Motor cycle building plant 10 1 Jan 2001 Photographic, optical and ophthalmic equipment manufacturing ( 24110 ) Optical lens grinding and contact lens manufacturing: CNC milling machines 7 * 1 Jul 2004 Combined surface generators and grinders and finers 10 * 1 Jul 2004 Deblocking and lens cleaning machines (including ultrasonic washers) 9 * 1 Jul 2004 Finers 10 * 1 Jul 2004 Finishing blockers 8 * 1 Jul 2004 Frame tracers 5 * 1 Jul 2004 Lap tools 10 * 1 Jul 2004 Layout blockers 8 * 1 Jul 2004 Lens coating machines 10 * 1 Jul 2004 Lens curing and drying ovens 10 * 1 Jul 2004 Lens edgers 7 * 1 Jul 2004 Lens tinting machines 8 * 1 Jul 2004 Lensmeters: Manual 10 * 1 Jul 2004 Automated 5 * 1 Jul 2004 Polishers 10 * 1 Jul 2004 Protective lacquering or surface saver taping machines 9 * 1 Jul 2004 Surface generators and grinders 10 * 1 Jul 2004 Surface lathes 8 * 1 Jul 2004 Other professional and scientific equipment manufacturing n.e.c . ( 24190 ) Watchmakers' plant 10 1 Jan 2001 Furniture and other manufacturing ( 25110 to 25990 ) Broom and brush manufacturing plant 13 ⅓ 1 Jan 2001 Furniture-making plant 13 ⅓ 1 Jan 2001 Jewellers' plant 10 1 Jan 2001 Umbrella manufacturers' plant: Cutting boards 10 1 Jan 2001 Lathes 13 ⅓ 1 Jan 2001 Motors 20 1 Jan 2001 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION ELECTRICITY, GAS, WATER AND WASTE SERVICES ( 26110 to 29220 ) Electricity supply ( 26110 to 26400 ) Electricity distribution: Control, monitoring, communications and protection systems 10 * 1 Jan 2002 Customer meters (incorporating load and time switches if fitted) 25 * 1 Jan 2002 Customer service mains or cable, above ground 40 * 1 Jan 2002 Customer service mains or cable, underground 50 * 1 Jan 2002 Distribution lines: Above ground (incorporating conductors; cross arms, insulators and fittings; poles concrete, wood, steel or stobie; and transformers pole or ground pad mounted) 45 * 1 Jan 2002 Combination of above ground and underground 471/2 * 1 Jan 2002 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jan 2002 Distribution substations/transformers, pole or ground pad mounted 40 * 1 Jan 2002 Distribution zone substations (excluding control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Nightwatchman's lights 15 * 1 Jan 2002 Street lights 15 * 1 Jan 2002 Electricity generation: Ash and dust handling and disposal: Ash dams 20 * 1 Jan 2002 Ash slurry system 15 * 1 Jan 2002 Conveyors 30 * 1 Jan 2002 Crushers 15 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Fuel supply and handling: On-site gaseous fuel supply system (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 On-site liquid fuel supply system (incorporating ownstream delivery pipelines) 30 * 1 Jan 2002 Solid fuels: Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30 * 1 Jan 2002 Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30 * 1 Jan 2002 On-site coal storage assets (including stacking and reclaiming assets) 30 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Quality control assets (including coal sampling assets and secondary crushers) 30 * 1 Jan 2002 Power generators: Co-generation: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Heat recovery steam generator 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002 Reciprocating engine, diesel fired 20 * 1 Jan 2002 Reciprocating engine, gas spark ignition 20 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generator 30 * 1 Jan 2002 Combined cycle: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Gas turbine generators 30 Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Heat recovery steam generator 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generator 30 * 1 Jan 2002 Diesel or gas engine: Control and monitoring system 15 * 1 Jan 2002 Diesel reciprocating engine 20 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Gas spark ignition reciprocating engine 20 * 1 Jan 2002 Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Gas turbine: Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Hydro-electric: Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Hydro turbines and generators 40 * 1 Jan 2002 Miscellaneous assets 40 * 1 Jan 2002 On-site switchyard with conventional outdoor switchgear 40 * 1 Jan 2002 On-site switchyard with gas insulated switchgear 35 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 40 * 1 Jan 2002 Thermal: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptible power supply assets) 15 * 1 Jan 2002 Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002 Primary dust collection system (incorporating electrostatic precipitators or baghouse filters) 30 * 1 Jan 2002 Solid fuel preparation assets (including fuel feeders and milling assets) 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam generator 30 * 1 Jan 2002 Steam turbine generator 30 * 1 Jan 2002 Wind: Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Wind turbine 20 * 1 Jan 2002 Power station civil and structural works: Chimney stack: Concrete surround 30 * 1 Jan 2002 Steel flues 20 * 1 Jan 2002 Cooling tower, concrete or timber 30 * 1 Jan 2002 Cooling water system (excluding cooling towers and condensing assets) 30 * 1 Jan 2002 Power station buildings, to the extent that they form an integral part of plant 30 * 1 Jan 2002 Workshop machinery and tools 20 * 1 Jan 2002 Electricity transmission: Control, monitoring, communications and protection systems 121/2 * 1 Jan 2002 Power transformers 40 * 1 Jan 2002 Transmission lines (incorporating conductors, insulators and towers) 471/2 * 1 Jan 2002 Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Gas supply ( 27000 ) Gas distribution: Control systems (excluding computers) 10 * 1 Jul 2002 Gas meter 15 * 1 Jul 2002 Low pressure (LP) gas storage holder 40 * # 1 Jul 2002 Pigging device 5 * 1 Jul 2002 Pipeline (including high, medium or low pressure trunk, primary or secondary mains or services): Generally 50 * # 1 Jul 2002 PVC pipeline 30 * # 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 * # 1 Jul 2002 Gas transmission: Compressor gas turbine (GT) driver 20 * 1 Jul 2002 Compressor station assets 30 * # 1 Jul 2002 Control systems (excluding computers) 10 * 1 Jul 2002 Gas meter 15 * 1 Jul 2002 Gas pipeline LNG station assets 30 * # 1 Jul 2002 Pigging device 5 * 1 Jul 2002 Pipeline - transmission, spur or lateral 50 * # 1 Jul 2002 Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 * # 1 Jul 2002 Underground gas storage asset 40 * # 1 Jul 2002 Irrigation water providers ( 28110 ) Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs (incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 Water supply ( 28110 ) Aerators and blowers 20 * 1 Jan 2005 Cathodic protection systems 20 * 1 Jan 2005 Chemical dosing pumps 25 * 1 Jan 2005 Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Pressure reducing valves 25 * 1 Jan 2005 Valves (excluding pressure reducing valves) 30 * 1 Jan 2005 Raw water storage and supply assets: Bores 30 * 1 Jan 2005 Dams and weirs 100 * 1 Jan 2005 Dam or weir intake structures 100 * 1 Jan 2005 Water treatment assets: Balance tanks 80 * 1 Jan 2005 Bore water treatment assets: Aerators and blowers 20 * 1 Jan 2005 Lime silos 50 * 1 Jan 2005 Batching tanks 80 * 1 Jan 2005 Lime pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Reactors 25 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Backwash pumps 25 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Sludge thickeners 50 * 1 Jan 2005 Drying beds 50 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical dosing systems 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Filtration tanks (incorporating scrapers) 80 * 1 Jan 2005 Flocculation tanks (incorporating scrapers) 80 * 1 Jan 2005 Inline mixers 15 * 1 Jan 2005 Pen-stops 25 * 1 Jan 2005 Raw water inlet screening systems 25 * 1 Jan 2005 Sludge treatment lagoons 50 * 1 Jan 2005 Wash water holding tanks 80 * 1 Jan 2005 Water mains: Being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Water supply pumping station detention tanks 80 * 1 Jan 2005 Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80 * 1 Jan 2005 Service connections: Water meters 20 * 1 Jan 2005 Water supply control systems assets: Air scour flow meters, level sensors, transmitters and meters 10 * 1 Jan 2005 Chlorine analysers, mini labs, PH meters, turbidity analysers and meters 7 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Pressure sensors, transmitters and meters 10 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives 15 * 1 Jan 2005 Sewerage and drainage services ( 28120 ) Chemical dosing pumps 25 * 1 Jan 2005 Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Sewage service connection assets: Low pressure pumps 25 * 1 Jan 2005 Vacuum pumps 25 * 1 Jan 2005 Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) 80 * 1 Jan 2005 Pressure reducing valves 25 * 1 Jan 2005 Valves (excluding pressure reducing valves) 30 * 1 Jan 2005 Sewage pump station assets: Detention tanks 80 * 1 Jan 2005 Overflow screens 25 * 1 Jan 2005 Sewage treatment assets: Air filtration systems 20 * 1 Jan 2005 Air scrubbers 10 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Pen-stops 25 * 1 Jan 2005 Water storage tanks 80 * 1 Jan 2005 Screenings removal assets 25 * 1 Jan 2005 Grit removal assets 25 * 1 Jan 2005 Primary treatment assets: Primary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Primary sedimentation lagoons 50 * 1 Jan 2005 Primary sedimentation tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Scum collection and transfer systems 25 * 1 Jan 2005 Secondary treatment assets: Biological nutrient removal (BNR) assets: Aerators and blowers 20 * 1 Jan 2005 BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) 80 * 1 Jan 2005 Mixers 25 * 1 Jan 2005 Secondary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Secondary treatment lagoons 50 * 1 Jan 2005 Secondary treatment tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Sequenced batch reactors 80 * 1 Jan 2005 Sludge aerators and blowers 80 * 1 Jan 2005 Tertiary treatment assets: Backwash air blowers 20 * 1 Jan 2005 Chlorine contact tanks 80 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Reverse osmosis assets: Fine screening systems 15 * 1 Jan 2005 Micro filtration units 15 * 1 Jan 2005 Reverse osmosis membrane filtration units 10 * 1 Jan 2005 UV disinfectors 25 * 1 Jan 2005 Sludge processing assets: Anaerobic digesters 80 * 1 Jan 2005 Anaerobic digester gas handling and blowing systems 25 * 1 Jan 2005 Anaerobic digester heating systems 25 * 1 Jan 2005 Bio-filters 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Lime disinfection dosing units 25 * 1 Jan 2005 Sludge dewatering assets: Belt presses 15 * 1 Jan 2005 Centrifuges 20 * 1 Jan 2005 Screw conveyors 25 * 1 Jan 2005 Screw presses 20 * 1 Jan 2005 Sludge driers 20 * 1 Jan 2005 Sludge heating units 20 * 1 Jan 2005 Sludge thickening tanks (incorporating scrapers) 80 * 1 Jan 2005 Methane gas and cogeneration assets (see Electricity supply, 26100 and Gas supply, 27100) Dams: Lined earth dams 100 * 1 Jan 2005 Dam covers 20 * 1 Jan 2005 Effluent outfalls: Shoreline ocean 100 * 1 Jan 2005 Extended ocean 100 * 1 Jan 2005 River or estuary 100 * 1 Jan 2005 Sewerage control systems assets: Chlorine residual analysers and PH meters 7 * 1 Jan 2005 Dissolved oxygen probes, level sensors, transmitters and meters 10 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Telemetry (including modems and remote transfer - units) 10 * 1 Jan 2005 Variable speed drives 15 * 1 Jan 2005 Waste disposal services ( 29110 ) Garbage compactor trucks (including the compactor) 10 * 1 Jan 2005 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION CONSTRUCTION ( 30110 to 32909 ) Backhoe loaders 9 * 1 Jul 2002 Bending machines (bar, angle or rod) 10 1 Jan 2001 Brick elevators (portable) 5 1 Jan 2001 Chain blocks, rod shears, jacks, etc 13 ⅓ 1 Jan 2001 Compactors 12 * 1 Jul 2002 Compressors (mobile) 12 * 1 Jul 2002 Concreting plant: Batching plant: Portable and demountable 6 ⅔ 1 Jan 2001 Static 13 ⅓ 1 Jan 2001 Buggies or dumpers (motorised) 5 1 Jan 2001 Hoppers, skips and hoist buckets 10 1 Jan 2001 Immersion vibrators 4 1 Jan 2001 Mobile concrete pumping units 6 ⅔ 1 Jan 2001 Monorails 5 1 Jan 2001 Steel formwork, beams and props 10 1 Jan 2001 Trowelling machines 4 1 Jan 2001 Vibrating screeders 4 1 Jan 2001 Cranes (mobile): Light and medium 15 * 1 Jul 2002 Heavy (over 15.24 tonnes lift) 20 * 1 Jul 2002 Tower and hoists 10 1 Jan 2001 Dozers/Front end loaders 9 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Grinding and milling machines 3 1 Jan 2001 Hydraulic excavators 10 * 1 Jul 2002 Levels, dumpy, etc 13 ⅓ 1 Jan 2001 Lift slab equipment 5 1 Jan 2001 Mini excavators 8 * 1 Jul 2002 Motor graders 10 * 1 Jul 2002 Pavers 12 1 Jul 2002 Profilers 10 * 1 Jul 2002 Pumps 10 1 Jan 2001 Road rollers 15 * 1 Jul 2002 Saw benches (portable) 13 ⅓ 1 Jan 2001 Scrapers 8 * 1 Jul 2002 Skid steer loaders 7 * 1 Jul 2002 Stabiliser recyclers 12 * 1 Jul 2002 Telescopic handlers 10 * 1 Jul 2002 Tool carriers 10 * 1 Jul 2002 Track loaders 9 1 Jul 2002 Traffic management assets (use the relevant lives given under Rental and hiring services (66110 to 66310), whether or not the assets are in fact hired or leased) Welding units (portable): Light type 6 ⅔ 1 Jan 2001 Medium and other types 10 1 Jan 2001 Wheel loaders 8 * 1 Jul 2002 Winches 13 ⅓ 1 Jan 2001 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION WHOLESALE TRADE ( 33110 to 38000 ) Mineral, metal and chemical wholesaling ( 33210 to 33230 ) Petroleum products wholesaling assets: Drums 4 1 Jan 2001 Tanks (including crude, intermediate and finished - product tanks) 20 1 Jan 2001 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION RETAIL TRADE ( 39110 to 43209 ) Counters, freestanding (including check-out and service counters) 10 * 1 Jul 2005 Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2005 Floating timber 10 * 1 Jul 2005 Linoleum 10 * 1 Jul 2005 Vinyl 10 * 1 Jul 2005 Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 Roller shutter electric motors 20 * 1 Jul 2005 Shelving 10 * 1 Jul 2005 Trolleys, customer shopping type 7 * 1 Jul 2005 Trolleys, stock type 10 * 1 Jul 2005 Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7 * 1 Jul 2005 Fuel retailing ( 4000 ) See Automative repair and maintenance (94110 to 94199) Food retailing ( 41100 to 41290 ) Butchers' plant 20 1 Jan 2001 Retail bread, biscuit, cake and pastry baking assets: Bread slicers 7 * 1 Jan 2002 Bun divider/rounder 8 * 1 Jan 2002 Fixed bowl spiral mixers 7 * 1 Jan 2002 Hydraulic dough divider 7 * 1 Jan 2002 Moulders 8 * 1 Jan 2002 Ovens (convection) 8 * 1 Jan 2002 Ovens (multi-decked, rotating rack or static rack, rotating deck) 10 * 1 Jan 2002 Planetary mixers 7 * 1 Jan 2002 Provers/prover retarders 6 * 1 Jan 2002 Semi-automated baguette, bread and bread roll making assets 12 * 1 Jan 2002 Semi-automated doughnut making assets 8 * 1 Jan 2002 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION ACCOMMODATION AND FOOD SERVICES ( 44000 to 45302 ) Accommodation ( 44000 ) Accommodation providers using assets not listed here may rely on determinations shown for Residential Property Operators (67110). Accommodation providers who operate a pub, tavern, bar, café, restaurant or club within their premises should use the effective life determinations shown for Cafes restaurants, takeawy food services, pubs, taverns, bars and clubs( hospitality) (45110 to 45302) for assets used in that business. Audio visual entertainment assets including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection - equipment) 5 * 1 Jul 2005 Carpets 7 * 1 Jul 2005 Door control and motor drive system for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors), excluding doors 10 * 1 Jul 2005 Furniture, freestanding: Generally (including guestrooms) 7 * 1 Jul 2005 Outdoor 5 * 1 Jul 2005 Garage doors, electric (excluding doors): Controls and motors 5 * 1 Jul 2005 Gates, electric (excluding gates): Controls and motors 5 * 1 Jul 2005 Guestroom assets: Bathroom assets: Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes) 1 * 1 Jul 2005 Hair dryers 3 * 1 Jul 2005 Heated towel rails, electric 5 * 1 Jul 2005 Scales 5 * 1 Jul 2005 Spa bath pumps 7 * 1 Jul 2005 Towels 1 * 1 Jul 2005 Bedding (including mattress protectors, pillows and sheets) 2 * 1 Jul 2005 Bed mattresses 7 * 1 Jul 2005 Beds: Generally (including ensembles) 7 * 1 Jul 2005 Foldout and rollaway beds (excluding sofas) 3 * 1 Jul 2005 Bed spreads, blankets and quilts 5 * 1 Jul 2005 Clocks and clock radios 5 * 1 Jul 2005 Kitchen assets: Bar refrigerators 10 * 1 Jul 2005 Cooking utensils (including electric jugs, kettles, pans, pots and toasters), excluding portable cook tops and ovens. 2 * 1 Jul 2005 Crockery and cutlery 4 * 1 Jul 2005 Glassware 2 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Laundry assets in guestrooms: Clothes dryers 7 * 1 Jul 2005 Irons and ironing boards 3 * 1 Jul 2005 Washing machines 7 * 1 Jul 2005 Window blinds and curtains 6 * 1 Jul 2005 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2005 Housekeeping assets (including bins, buckets, floor signs and toilet brushes) 1 * 1 Jul 2005 Laundry assets used by hotel/motel operators: Dryers 10 * 1 Jul 2005 Linen bins 15 * 1 Jul 2005 Pressers 15 * 1 Jul 2005 Roller irons 20 * 1 Jul 2005 Washing machines 10 * 1 Jul 2005 Public address and paging system assets (including amplifiers, audio speakers and microphones) 10 * 1 Jul 2005 Sauna heating assets 10 * 1 Jul 2005 Swimming pools and spas: Chlorinators 8 * 1 Jul 2005 Filtration assets (including pumps) 8 * 1 Jul 2005 Heaters 10 * 1 Jul 2005 Trolleys 10 * 1 Jul 2005 Vacuum cleaners 3 * 1 Jul 2005 Water pumps used to deliver water to residences above ground level 10 * 1 Jul 2005 Cafes, restaurants, takeaway food services, pubs, taverns bars and clubs ( hospitality ) ( 45110 to 45302 ) Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, televisions, turntables and video projection equipment) 5 * 1 Jul 2005 Bars, freestanding (including drink service counters and wet bars) 15 * 1 Jul 2005 Beer dispensing system assets (including, tanks, taps tubes and valves) 15 * 1 Jul 2005 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2005 Counters for customer service, freestanding 15 * 1 Jul 2005 Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) 5 * 1 Jul 2005 Dishwasher machines 8 * 1 Jul 2005 Drink blenders 3 * 1 Jul 2005 Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers) excluding beer dispensing systems 10 * 1 Jul 2005 Electronic spirits dispensers 5 * 1 Jul 2005 Floor coverings, removable without damage: Carpet 5 * 1 Jul 2005 Rubber safety mats 5 * 1 Jul 2005 Food preparation and service assets: Bench top appliances small portable type (including blenders, food processors, grills, rice cookers and toasters) 3 * 1 Jul 2005 Cooking appliances, large commercial type (including cook tops, deep fryers, grills, kebab machines, ovens and salamanders) 10 * 1 Jul 2005 Cookware, handheld (including frypans, pans, pots, trays and woks) 2 * 1 Jul 2005 Crockery, cutlery and glassware 1 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Preparation benches, freestanding 20 * 1 Jul 2005 Wok burners, large commercial type 8 * 1 Jul 2005 Furniture, freestanding, for customer use: In drinking areas of pubs, bars, clubs 5 * 1 Jul 2005 In dining areas 8 * 1 Jul 2005 Furniture, not freestanding: Chairs and tables fixed to ground or building 20 * 1 Jul 2005 Glassware 1 * 1 Jul 2005 Glass washer machines 5 * 1 Jul 2005 Kitchen exhaust fans 5 * 1 Jul 2005 Menu boards 5 * 1 Jul 2005 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION TRANSPORT AND STORAGE ( 46100 to 53090 ) Road transport ( 46100 to 46239 ) Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Taxis 4 1 Jan 2001 Rail transport ( 47100 to 47200 ) Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Infrastructure assets: Electrification assets: Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) 33 ⅓ * 1 Jan 2002 Power transformers 30 * 1 Jan 2002 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jan 2002 Passenger information and ticketing system 15 * 1 Jan 2002 Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) 15 * 1 Jan 2002 Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels): Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle): Heavy haul (trackwork carrying >20 GMT per annum) 30 * 1 Jan 2002 Light haul (trackwork carrying <1 GMT per annum) 50 * 1 Jan 2002 Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) 40 * 1 Jan 2002 Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) 20 * 1 Jan 2002 Passenger 40 * 1 Jan 2002 Turnouts and crossings 20 * 1 Jan 2002 Rolling-stock: Locomotives: Generally (including diesel-electric and electric) 25 * 1 Jan 2002 Heavy haul (bulk minerals/coal) 20 * 1 Jan 2002 Underground (diesel-battery) 15 * 1 Jan 2002 Passenger: * Electric/diesel power cars and trailers 30 * 1 Jan 2002 Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) 30 * 1 Jan 2002 Power vans 15 * 1 Jan 2002 Rail mounted track infrastructure assets: Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) 20 * 1 Jan 2002 Mainline and switch tampers 15 * 1 Jan 2002 Wagons - bulk freight: Mineral ores and coal: Carbon steel 20 * 1 Jan 2002 Ferritic steel 30 * 1 Jan 2002 Other: Coke quencher 15 * 1 Jan 2002 Grain hoppers 20 * 1 Jan 2002 Limestone 20 * 1 Jan 2002 Pneumatic discharge - cement 20 * 1 Jan 2002 Used on tram lines 40 1 Jan 2001 Tank cars 20 * 1 Jan 2002 Wagons - non bulk freight (including all wagons used for general and inter-modal freight) 30 * 1 Jan 2002 Water transport and support services ( 48100 to 48200 ) and ( 52110 to 52190 ) Boats, ships, lighters, etc: Boats (motor, rowing and sailing) 13 ⅓ 1 Jan 2001 Bulk carriers 16 1 Jan 2001 Container ships 16 1 Jan 2001 Ferry steamers 20 1 Jan 2001 Flexible barges (collapsible bag type) 6 ⅔ 1 Jan 2001 Hovercraft 5 1 Jan 2001 Launches 20 1 Jan 2001 Lighters 20 1 Jan 2001 Lighters (coal - wooden, iron or steel) 16 ⅔ 1 Jan 2001 Mini-submarine 13 ⅓ 1 Jan 2001 Offshore supply vessels 13 ⅓ 1 Jan 2001 Punts and rafts 20 1 Jan 2001 Roll-on/roll-off ships 16 1 Jan 2001 Ships and steamers 20 1 Jan 2001 Surf boats, salvage 16 ⅔ 1 Jan 2001 Tankers (engaged primarily and principally in the tanker trade) 16 1 Jan 2001 Trawler 13 ⅓ 1 Jan 2001 Tugs 20 1 Jan 2001 Port assets: Cargo handling equipment: Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Cranes: Container/portainer 20 * 1 Jul 2002 Fixed 25 * 1 Jul 2002 Mobile (over 15.24 tonnes lift) 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Forklifts: Container handling 7 ½ * 1 Jul 2002 General handling 11 * 1 Jul 2002 Rail mounted gantries 15 * 1 Jul 2002 Reach stackers 10 * 1 Jul 2002 Ship loaders 30 * 1 Jul 2002 Ship unloaders 20 * 1 Jul 2002 Spreaders 5 * 1 Jul 2002 Stackers, reclaimers and stackers/reclaimers 25 * 1 Jul 2002 Straddle carriers 12 ½ * 1 Jul 2002 Wheel loaders 8 * 1 Jul 2002 Control systems: Control system assets - plc's and hardware 10 * 1 Jul 2002 Motor control centre and motor control field devices 20 * 1 Jul 2002 Environmental equipment: Current, tidal, wave and wind monitoring systems 5 * 1 Jul 2002 Oil spill containment boom 10 * 1 Jul 2002 Intermodal facilities: Receival station assets (including belt feeder, hopper and tippler) 30 * 1 Jul 2002 Truck and rail receival dump pit 50 * 1 Jul 2002 Land based facilities: Concrete rail beams and rails 30 * 1 Jul 2002 Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) 30 * 1 Jul 2002 Dust suppression systems 30 * 1 Jul 2002 Electricity supply assets - see Table A electricity supply (26100 to 26400) * 1 Jul 2002 Storage sheds, to the extent they form an integral part of bulk handling equipment 40 * 1 Jul 2002 Navigational aids: Land based navigational aids 20 * 1 Jul 2002 Offshore beacons, channel markers and lead lights: Floating buoys 10 * 1 Jul 2002 Piled structures 20 * 1 Jul 2002 Other facilities: Cathodic protection: Impressed current system 30 * 1 Jul 2002 Sacrificial system 15 * 1 Jul 2002 Dry docks 40 * 1 Jul 2002 Fender systems: Elastomeric 20 * 1 Jul 2002 Timber 10 * 1 Jul 2002 Gangways - removable 10 * 1 Jul 2002 Mooring facilities (including bollards) 40 * 1 Jul 2002 Mooring quick release hooks 20 * 1 Jul 2002 Pontoons - floating 20 * 1 Jul 2002 Slipways (incorporating rails, ramps, runners and winching systems) 30 * 1 Jul 2002 Wharves, dolphins and jetties 40 * 1 Jul 2002 Salvage machinery: Boilers, vertical 40 1 Jan 2001 Engine hoisting 40 1 Jan 2001 Pumps: Centrifugal, direct acting, and connections 40 1 Jan 2001 Duplex boiler feed 40 1 Jan 2001 Aiport operations and other air transport support services ( 52200 ) Aircraft maintenance assets: Aircraft testing equipment 13 ⅓ 1 Jan 2001 General plant and machinery 20 1 Jan 2001 Hangar fixtures and fittings 20 1 Jan 2001 Plant subject to excessive corrosion 10 1 Jan 2001 Precision machines and plant 10 1 Jan 2001 Aircraft training assets: Flight simulators 8 1 Jan 2001 Link trainers 8 1 Jan 2001 Airport assets: Aerobridges 20 * 1 Jan 2003 Baggage handling assets: Baggage check-in stations (incorporating scales and check-in conveyors) 10 * 1 Jan 2003 Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) 15 * 1 Jan 2003 Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) 15 * 1 Jan 2003 Control systems (excluding computers) 10 * 1 Jan 2003 Fire safety and rescue assets: Breathing units 10 * 1 Jan 2003 Drills, air powered 10 * 1 Jan 2003 Fire fighting vehicles 20 * 1 Jan 2003 Rescue boats: Aluminium 20 * 1 Jan 2003 Inflatable 8 * 1 Jan 2003 Rescue units (jaws of life) 15 * 1 Jan 2003 Fuel supply assets: Aircraft fueller vehicles 15 * 1 Jan 2003 Aircraft hydrant dispenser vehicles 15 * 1 Jan 2003 Filters, fuel 25 * 1 Jan 2003 Fire fighting systems 25 * 1 Jan 2003 Piping 25 * 1 Jan 2003 Pumps, fuel 25 * 1 Jan 2003 Tanks 25 * 1 Jan 2003 Ground support assets: Aircraft loader/unloader vehicles 15 * 1 Jan 2003 Aircraft stairs: 1 Jan 2003 Manual 20 * 1 Jan 2003 Vehicle mounted 15 * 1 Jan 2003 Airstart units 15 * 1 Jan 2003 Containers, air cargo (used to transport goods by air) 5 * 1 Jan 2001 Ground power units 15 * 1 Jan 2003 High lift service vehicles (including catering, lavatory, maintenance and water vehicles) 15 * 1 Jan 2003 Tow tractors 20 * 1 Jan 2003 Tractors, baggage 15 * 1 Jan 2003 Tractor trolleys (including baggage and container trolleys, and dollies) 10 * 1 Jan 2003 Navigation aids: Distance measuring assets 15 * 1 Jan 2003 Instrument landing systems 10 * 1 Jan 2003 Non-directional beacons (excluding towers) 15 * 1 Jan 2003 Radar sensors 15 * 1 Jan 2003 Towers 30 * 1 Jan 2003 VHF omni range assets (excluding towers) 15 * 1 Jan 2003 Runway sweepers 15 * 1 Jan 2003 Terminal building assets: Flight information display signs (including monitors and LED screens) 7 * 1 Jan 2003 Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) 5 * 1 Jan 2003 Visual aids assets: Docking guidance systems 10 * 1 Jan 2003 Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) 15 * 1 Jan 2003 Movement area guidance signs 10 * 1 Jan 2003 Visual approach slope indicator systems (PAPI) 15 * 1 Jan 2003 Wind direction indicators, illuminated 10 * 1 Jan 2003 Other transport support services n . e . c . ( 52999 ) Electronic toll collection assets: Electronic toll collection transponders 4 * 1 Jul 2005 Digital measuring instruments (including vehicle - classifiers (laser or infra-red) and electronic toll - collection readers (radio frequency)) 4 * 1 Jul 2005 Optical character recognition cameras 4 * 1 Jul 2005 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION INFORMATION MEDIA AND TELECOMMUNICATIONS ( 54110 to 60200 ) Telecommunication services ( 58010 to 58090 ) Backbone network assets: Conduits 40 * 1 Jul 2003 Cross connects (including digital and optical) 15 * 1 Jul 2003 Multiplexers (including wave division, terminal, and add-drop) 15 * 1 Jul 2003 Optical amplifiers 15 * 1 Jul 2003 Optical fibre cables 25 * 1 Jul 2003 Optical patch panels 25 * 1 Jul 2003 Regenerators 15 * 1 Jul 2003 International telecommunications submarine cable 15 * 1 Jul 2002 Microwave radio telecommunication assets: Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable): High capacity licensed microwave radio 10 * 1 Jul 2004 Medium capacity licensed microwave radio 8 * 1 Jul 2004 Low capacity licensed microwave radio 5 * 1 Jul 2004 Microwave radio system including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter: High capacity licensed microwave radio system = 68Mb 10 * 1 Jul 2004 Medium capacity licensed microwave radio system = 16Mb to <68Mb 8 * 1 Jul 2004 Low capacity licensed microwave radio system < 16Mb 5 * 1 Jul 2004 Class licence microwave radio system (including antenna) 3 * 1 Jul 2004 Multiplexer 10 * 1 Jul 2004 Towers (including guyed, lattice and steel or concrete poles) 25 * 1 Jul 2004 Mobile telecommunications assets: Base station assets: Antennas, battery backup, radio transmitters/receivers and rectifiers 6 * 1 Jul 2002 Towers 25 * 1 Jul 2002 Base station controller hardware 10 * 1 Jul 2002 Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10 * 1 Jul 2002 Mobile switching centre hardware 10 * 1 Jul 2002 Satellite communication assets: Communications satellites (geosynchronous orbit) 15 * 1 Jan 2005 High power amplifiers 12 * 1 Jan 2005 Multiplexers 10 * 1 Jan 2005 Satellite antennas: Electronic components, external (including low noise amplifiers) 8 * 1 Jan 2005 Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8 * 1 Jan 2005 Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20 * 1 Jan 2005 Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10 * 1 Jan 2005 Satellite telemetry and control systems 15 * 1 Jan 2005 Telecommunications assets: Air-conditioning units 5 * 1 Jul 2002 Batteries, rectifiers 6 * 1 Jul 2002 Racks 20 * 1 Jul 2003 Equipment shelters (transportable) 25 * 1 Jul 2003 Motion picture and sound recording activities ( 55110 to 55140 ) Camera accessories: Aspect ratio converters 12 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Speed control, time lapse and phase adjustment controls 10 * 1 Jan 2006 Time code generators and master clocks 10 * 1 Jan 2006 Underwater and marine housings and rain deflectors 12 * 1 Jan 2006 Video assist systems (incorporating monitors, video recorder with playback, transmitters and receivers) 3 * 1 Jan 2006 Cameras: Digital cameras 5 * 1 Jan 2006 16mm and 35mm film cameras 10 * 1 Jan 2006 Camera lens accessories: Coloured and graduated filters and filter stages 3 * 1 Jan 2006 Fish eye and wide angle lens adapters 10 * 1 Jan 2006 Follow focus, remote focus, shutter and zoom controls 10 * 1 Jan 2006 Image stabilisers, matte boxes, and teleprompters 10 * 1 Jan 2006 Camera lenses 10 * 1 Jan 2006 Camera supports (including heads, legs mounts and tripods) 10 * 1 Jan 2006 Copyright in a feature film (not including a licence relating to a copyright in a feature film) 5 * 1 Jul 2004 Grips' assets: Camera cranes 10 * 1 Jan 2006 Camera heads 10 * 1 Jan 2006 Car rigs, sea rigs and other specialised rigs 2 * 1 Jan 2006 Communications systems 5 * 1 Jan 2006 Dollies 12 * 1 Jan 2006 Dolly and camera attachments 10 * 1 Jan 2006 Dolly track 5 * 1 Jan 2006 Remote camera control systems 10 * 1 Jan 2006 Towers, rigging, and dance floors 10 * 1 Jan 2006 Tracking vehicles and insert trailers (see entries for Trucks and Trailers under the heading \"Motor vehicles, etc\" in Table B) Lighting assets: Accessories (including gaffer grips, clamps, mounts, and stands) 10 * 1 Jan 2006 Portable lights 10 * 1 Jan 2006 Studio lights - fixed 15 * 1 Jan 2006 Lighting control systems 10 * 1 Jan 2006 Lighting grids - fixed 20 * 1 Jan 2006 Lighting hoists 15 * 1 Jan 2006 Motion picture film processing assets: Chemical agitators and mixers 10 * 1 Jan 2006 Chemical storage tanks 15 * 1 Jan 2006 Film cleaning machines 10 * 1 Jan 2006 Film densitometers 10 * 1 Jan 2006 Film printing machines 10 * 1 Jan 2006 Film processing machines 10 * 1 Jan 2006 Film re-winders 15 * 1 Jan 2006 Flat bed and rear projection film viewers 15 * 1 Jan 2006 Film colour analysers and colour grading machines 8 * 1 Jan 2006 Optical sound camera systems (incorporating soundtrack and time code generators) 10 * 1 Jan 2006 Mixed chemical pumps 10 * 1 Jan 2006 Silver recovery units 8 * 1 Jan 2006 Sound quality control processors 5 * 1 Jan 2006 Waste water treatment assets 10 * 1 Jan 2006 Post production sound assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Audio effects units (incorporating: aural exciters, compressors, delay and effects control processors graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators, and time controllers 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 3 * 1 Jan 2006 Digital film projectors 5 * 1 Jan 2006 Digital sound conversion processors (including encoders and decoders) 5 * 1 Jan 2006 Hard disc video players and recorders 3 * 1 Jan 2006 Microphones and microphone accessories 10 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 5 * 1 Jan 2006 Sound mixing desks and consoles 5 * 1 Jan 2006 Speakers 7 * 1 Jan 2006 Time code synchronisation units 5 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Post production video assets: DVD players 3 * 1 Jan 2006 Edit controllers (used in linear editing) 4 * 1 Jan 2006 High definition digital film scanners 4 * 1 Jan 2006 High definition laser film recorders 5 * 1 Jan 2006 Monitors 5 * 1 Jan 2006 Motion capture and analysis systems 5 * 1 Jan 2006 Non-linear editing systems (incorporating computer control, interface and hard disc system) 5 * 1 Jan 2006 Telecine chain (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machine) 7 * 1 Jan 2006 VHS video cassette players and recorders 2 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Videotape players and recorders 5 * 1 Jan 2006 Screening theatre assets: Audio amplification and processing equipment (includes component racks systems) 5 * 1 Jan 2006 Digital audio players, digital film projectors and digital sound conversion processors 5 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 8 * 1 Jan 2006 Speakers 10 * 1 Jan 2006 Sound recording assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Sound mixing consoles 5 * 1 Jan 2006 Boom poles 2 * 1 Jan 2006 Compressors, expanders and limiters 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 2 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Headphones: Generally 2 * 1 Jan 2006 Miniature in-ear headphones 1 * 1 Jan 2006 Microphones: Field or boom microphones 7 * 1 Jan 2006 Lapel microphones 1 * 1 Jan 2006 Microphone cables 2 * 1 Jan 2006 Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5 * 1 Jan 2006 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jan 2006 Studio microphones 10 * 1 Jan 2006 Monitors 2 * 1 Jan 2006 Speakers 5 * 1 Jan 2006 Vision switchers 5 * 1 Jan 2006 Video monitors 5 * 1 Jan 2006 Motion picture exhibition ( 55130 ) Audio amplification and processing equipment (includes component rack systems) 10 * 1 Jan 2001 Carpets 5 * 1 Jan 2001 Cinema automation system 10 * 1 Jan 2001 Cinema and sound processor 8 * 1 Jan 2001 Cinema seating (includes frame, seat body and cover) 7 * 1 Jan 2001 Curtains, wall and acoustic treatments 7 * 1 Jan 2001 Drive-in plant: Sound transmission equipment 10 * 1 Jan 2001 Listening units (including posts, wiring and speaker equipment) 10 * 1 Jan 2001 Screens and screen framing 15 * 1 Jan 2001 Film handling and maintenance equipment (includes splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001 Film transport system (includes platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001 Lighting (includes dimmers, aisle and seat) 10 * 1 Jan 2001 Loud speakers and sound reproduction equipment 10 * 1 Jan 2001 Motion picture and slide projection equipment: Motion picture projector 10 * 1 Jan 2001 Projector heat extraction system 10 * 1 Jan 2001 Projection port 20 * 1 Jan 2001 Slide projector 10 * 1 Jan 2001 Screen installations (includes screens, framing and masking equipment) 8 * 1 Jan 2001 Radio broadcasting ( 56100 ) Radio broadcasting equipment: Computer automated 10 1 Jan 2001 General plant 6 ⅔ 1 Jan 2001 Steel masts 40 1 Jan 2001 Television broadcasting ( 56210 to 56220 ) Audio boards, consoles and mixers 12 * 1 Jul 2005 Audio delay units 10 * 1 Jul 2005 Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) 12 * 1 Jul 2005 Automated tape library systems (incorporating robotic controls and tape drives) 10 * 1 Jul 2005 Broadcast antennas 20 * 1 Jul 2005 Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets) 12 * 1 Jul 2005 Cameras: Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras) 8 * 1 Jul 2005 Studio cameras 10 * 1 Jul 2005 Camera control units 10 * 1 Jul 2005 Camera lens accessories (including adapters, filters, matte boxes and stabilisers) 12 * 1 Jul 2005 Camera lenses 12 * 1 Jul 2005 Camera mounting heads 15 * 1 Jul 2005 Camera mounts (including cranes, jibs, pedestals and tripods) 25 * 1 Jul 2005 Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) 12 * 1 Jul 2005 Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) 10 * 1 Jul 2005 Digital audio players and recorders (including CD players and recorders, DAT players, DVD players and recorders, and Mini-disc players and recorders) 5 * 1 Jul 2005 Digital video effects (DVE) units - standalone 10 * 1 Jul 2005 Edit controllers (used in linear editing and audio post-production) 8 * 1 Jul 2005 Hard disk recorders 5 * 1 Jul 2005 Intercommunication systems 15 * 1 Jul 2005 Lighting: Portable lighting 12 * 1 Jul 2005 Studio lighting 15 * 1 Jul 2005 Lighting control systems 10 * 1 Jul 2005 Lighting grids - fixed 40 * 1 Jul 2005 Lighting hoists 15 * 1 Jul 2005 Microphones: Field or boom microphones 5 * 1 Jul 2005 Miniature or 'lapel' microphones 5 * 1 Jul 2005 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jul 2005 Studio or fixed microphones 10 * 1 Jul 2005 Microphone booms 10 * 1 Jul 2005 Microwave telecommunications assets - see Table A Telecommunications services (58010 to 58090) Mobile production vehicles (excluding the assets contained within) - see Table B Motor Vehicles Monitors: Audio monitors 10 * 1 Jul 2005 Video monitors: Cathode ray tube ('CRT') monitors 8 * 1 Jul 2005 LCD and Plasma monitors 5 * 1 Jul 2005 Virtual monitor wall systems (including rear projection monitor walls) 5 * 1 Jul 2005 Non-linear editing systems (incorporating computer control, interface and hard disk system) 4 * 1 Jul 2005 Presentation automation systems 10 * 1 Jul 2005 Racks 20 * 1 Jul 2005 RF Modulation units 12 * 1 Jul 2005 Routing systems (incorporating control panels, hardware and switchers): 11 * 1 Jul 2005 Satellite telecommunications assets - see Table A Telecommunications services (58010 to 58090) Servers (excluding data servers) 8 * 1 Jul 2005 Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) 12 * 1 Jul 2005 Slow motion controllers 10 * 1 Jul 2005 Switchers (including master control, presentation and production switchers) 10 * 1 Jul 2005 Teleprompters 10 * 1 Jul 2005 Translators 15 * 1 Jul 2005 Transmission towers 40 * 1 Jul 2005 Transmitters 15 * 1 Jul 2005 Transmitting masts (for mobile production vehicles) 10 * 1 Jul 2005 Under monitor and tally display systems 10 * 1 Jul 2005 Videocassette recorders 5 * 1 Jul 2005 Videotape players and recorders 8 * 1 Jul 2005 Library and other information services ( 60100 to 60200 ) Libraries: Circulating (all classes of books) 10 1 Jan 2001 Music lending 6 ⅔ 1 Jan 2001 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION FINANCE AND INSURANCE SERVICES ( 62100 to 64200 ) Banks: Demountable strongrooms 100 1 Jan 2001 Portable safes 40 1 Jan 2001 Strongroom doors 100 1 Jan 2001 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION RENTAL, HIRING AND REAL ESTATE SERVICES ( 66110 to 67200 ) Rental and hiring services ( except real estate ) ( 66110 to 67200 ) If the asset is hired or leased to and used predominantly by a particular industry and not listed below see the entry under Table A for that industry. Air Compressors: Air hoses 1 * 1 Jul 2005 Compressors - reciprocating 7 * 1 Jul 2005 Compressors - rotary screw 10 * 1 Jul 2005 Compaction: Compactors - flat plate 8 * 1 Jul 2005 Compactors - vertical rammer 6 * 1 Jul 2005 Concreting Assets: Brick/paving saws 5 * 1 Jul 2005 Concrete demolition saws 3 * 1 Jul 2005 Concrete kibble buckets 15 * 1 Jul 2005 Concrete mixers 5 * 1 Jul 2005 Concrete surface preparation assets (including floor grinders and planers) 5 * 1 Jul 2005 Concrete trowels (helicopter style) 10 * 1 Jul 2005 Concrete vibrators - brushcutter style 5 * 1 Jul 2005 Concrete vibrators - shaft 3 * 1 Jul 2005 Concrete vibrators - drive unit 6 * 1 Jul 2005 Concrete wheeled saws 6 * 1 Jul 2005 Generators: Cables 5 * 1 Jul 2005 Distribution boards 10 * 1 Jul 2005 Diesel 10 * 1 Jul 2005 Petrol 5 * 1 Jul 2005 Generator with attached lighting plant 10 * 1 Jul 2005 Household assets: Clothes dryers 5 * 1 Jan 2006 Digital video display (DVD) players 5 * 1 Jan 2006 Dishwashers 8 * 1 Jan 2006 Evaporative coolers, portable 5 * 1 Jan 2006 Freezers 6 * 1 Jan 2006 Microwave ovens 6 * 1 Jan 2006 Refrigerators 6 * 1 Jan 2006 Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 5 * 1 Jan 2006 Surround sound systems (incorporating audio-video receivers and speakers) 5 * 1 Jan 2006 Television sets 8 * 1 Jan 2006 Vacuum cleaners, portable 5 * 1 Jan 2006 Video cassette recorder systems (VCR) 5 * 1 Jan 2006 Washing machines 6 * 1 Jan 2006 Power tools: Chainsaws 3 * 1 Jul 2005 Hand tools - air 5 * 1 Jul 2005 Hand tools - battery 4 * 1 Jul 2005 Hand tools - electric 5 * 1 Jul 2005 Jackhammers - air 7 * 1 Jul 2005 Jackhammers - electric 3 * 1 Jul 2005 Nail guns - air 3 * 1 Jul 2005 Traffic management assets: Crash prevention assets: Barriers: Concrete 30 * 1 Jan 2006 Plastic 5 * 1 Jan 2006 Crash attenuators (truck mounted) 10 * 1 Jan 2006 Road marking assets: < 100 litre capacity 5 * 1 Jan 2006 100 to 500 litre capacity 9 * 1 Jan 2006 > 500 litre capacity 11 * 1 Jan 2006 Line grinders (walk behind) 5 * 1 Jan 2006 Traffic management signs: Arrow boards 10 * 1 Jan 2006 Speed observation signs 10 * 1 Jan 2006 Traffic lights - mobile 10 * 1 Jan 2006 Variable message signs 10 * 1 Jan 2006 Static signage (including safety cones, barricades, warning signs and bollards) 3 * 1 Jan 2006 Welders: Cables and handpieces 5 * 1 Jul 2005 Diesel 10 * 1 Jul 2005 Electric 5 * 1 Jul 2005 Note where the terms 'freestanding' and 'fixed' are used in entries for this industry category, they have the following meaning. Freestanding -items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability. Residential property operators ( 67110 ) Assets generally: Air conditioning assets (excluding ducting, pipes and vents): Air handling units 20 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Damper motors (including variable air volume box controller) 10 * 1 Jul 2003 Fan coil units (connected to condensing set) 15 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling, floor and high wall split system) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Ceiling fans 5 * 1 Jul 2004 Clocks, electric 10 * 1 Jul 2004 Digital video display (DVD) players 5 * 1 Jul 2004 Door closers 10 * 1 Jul 2004 Door stops, freestanding 10 * 1 Jul 2004 Escalators (machinery and moving parts) 20 * 1 Jan 2003 Evaporative coolers: Fixed (excluding ducting and vents) 20 * 1 Jul 2005 Portable 10 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 10 1 Jan 2001 Floating timber 15 * 1 Jul 2004 Linoleum 10 1 Jan 2001 Vinyl 10 1 Jan 2001 Furniture, freestanding 13 ⅓ 1 Jan 2001 Garbage bins 10 * 1 Jul 2004 Garbage compacting systems (excluding chutes) 6 ⅔ 1 Jan 2001 Generators 20 1 Jan 2001 Gym assets: Cardiovascular 5 * 1 Jul 2004 Resistance 10 * 1 Jul 2004 Hand dryers, electrical 10 1 Jan 2001 Heaters: Fixed: Electric 15 * 1 Jul 2004 Gas: Ducted central heating unit 20 * 1 Jul 2004 Other 15 * 1 Jul 2004 Freestanding 15 * 1 Jul 2004 Hot water systems (excluding piping): Electric 12 * 1 Jul 2004 Gas 12 * 1 Jul 2004 Solar 15 * 1 Jul 2004 Intercom system assets 10 * 1 Jul 2004 Lifts (including hydraulic and traction lifts) 30 * 1 Jan 2003 Lights: Fittings (excluding hardwired) 5 * 1 Jul 2004 Freestanding 5 * 1 Jul 2004 Shades, removable 5 * 1 Jul 2004 Linen 5 * 1 Jul 2004 Master antenna television (MATV) assets: Amplifiers 10 * 1 Jul 2004 Modulators 10 * 1 Jul 2004 Power sources 10 * 1 Jul 2004 Mirrors, freestanding 15 * 1 Jul 2004 Radios 10 1 Jan 2001 Rugs 7 * 1 Jul 2004 Solar power generating system assets 20 * 1 Jul 2004 Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 7 * 1 Jul 2004 Surround sound systems (incorporating audio-video receivers and speakers) 10 * 1 Jul 2004 Telecommunications assets: Cordless phones 4 * 1 Jul 2004 PABX computerised assets 10 * 1 Jul 2004 Telephone hand sets 10 * 1 Jul 2004 Television antennas, freestanding 5 * 1 Jul 2004 Television sets 10 * 1 Jul 2004 Vacuum cleaners: Ducted: Hoses 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Wands 10 * 1 Jul 2004 Portable 10 1 Jan 2001 Ventilation fans 20 * 1 Jul 2004 Video cassette recorder systems (VCR) 5 * 1 Jul 2004 Water pumps 20 1 Jan 2001 Window blinds, internal 10 * 1 Jul 2004` Window curtains 6 * 1 Jul 2004 Window shutters, automatic: Controls 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Bathroom assets: Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 5 * 1 Jul 2004 Exhaust fans (including light/heating) 10 * 1 Jul 2004 Heated towel rails, electric 10 * 1 Jul 2004 Shower curtains (excluding curtain rods and screens) 2 * 1 Jul 2004 Spa bath pumps 20 * 1 Jul 2004 Fire control assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors (including addressable manual call points, heat, multi type and smoke) 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Emergency warning and intercommunication systems (EWIS): Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phone 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: A C variable speed drives 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Kitchen assets: Cook tops 12 * 1 Jul 2004 Crockery 5 * 1 Jul 2004 Cutlery 5 * 1 Jul 2004 Dishwashers 10 * 1 Jul 2004 Freezers 12 * 1 Jul 2004 Garbage disposal units 10 * 1 Jul 2004 Microwave ovens 10 * 1 Jul 2004 Ovens 12 * 1 Jul 2004 Range hoods 12 * 1 Jul 2004 Refrigerators 12 * 1 Jul 2004 Stoves 12 * 1 Jul 2004 Water filters, electrical 15 * 1 Jul 2004 Laundry assets: Clothes dryers 10 * 1 Jul 2004 Ironing boards, freestanding 7 * 1 Jul 2004 Irons 5 * 1 Jul 2004 Washing machines 10 * 1 Jul 2004 Outdoor assets: Automatic garage doors: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Barbecue assets: Fixed barbecue assets: Sliding trays and cookers 10 * 1 Jul 2004 Freestanding barbecues 5 * 1 Jul 2004 Floor carpet (including artificial grass and matting) 5 * 1 Jul 2004 Furniture, freestanding 5 * 1 Jul 2004 Gardening watering installations: Control panels 5 * 1 Jul 2004 Pumps 5 * 1 Jul 2004 Timing devices 5 * 1 Jul 2004 Garden lights, solar 8 * 1 Jul 2004 Garden sheds, freestanding 15 * 1 Jul 2004 Gates, electrical: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Operable pergola louvres: Controls 15 * 1 Jul 2004 Motors 15 * 1 Jul 2004 Sauna heating assets 15 * 1 Jul 2004 Sewage treatment assets: Controls 8 * 1 Jul 2004 Motors 8 * 1 Jul 2004 Spas: Fixed spa assets: Chlorinators 12 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters (electric or gas) 15 * 1 Jul 2004 Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2004 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Tennis court assets: Cleaners 3 * 1 Jul 2004 Drag brooms 3 * 1 Jul 2004 Nets 5 * 1 Jul 2004 Rollers 3 * 1 Jul 2004 Umpire chairs 15 * 1 Jul 2004 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 Closed circuit television systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexes) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including passive infra-red, photo sensors and vibration) 5 * 1 Jul 2004 Global System for Mobiles (GSM) Units 5 * 1 Jul 2004 Noise makers (including bells and sirens) 5 * 1 Jul 2004 Non - residential property operators ( 67120 ) Refer to assets shown in Table B that are used in commercial office buildings ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION PROFESSIONAL , SCIENTIFIC AND TECHNICAL SERVICES ( 69100 TO 70000 ) Surveying and mapping services ( 69220 ) Surveyors' instruments: Geodimeter (electronic) 10 1 Jan 2001 Laser beam survey equipment 10 1 Jan 2001 Levels 20 1 Jan 2001 Stereoplotters (for making surveys from aerial photography etc) 10 1 Jan 2001 Theodolites 20 1 Jan 2001 Veterinary services ( 69700 ) Veterinarians' assets: Anaesthesia machines 10 * 1 Jan 2004 Animal blow dryers 5 * 1 Jan 2004 Animal cages: Fibreglass, plastic and polyethylene cages 10 * 1 Jan 2004 Stainless steel cages 20 * 1 Jan 2004 Animal patient monitoring assets (including blood pressure monitors, CO2 end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 Animal scales 7 * 1 Jan 2004 Dental assets: Dental units 10 * 1 Jan 2004 Ultrasonic scalers (standalone) 10 * 1 Jan 2004 Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) 10 * 1 Jan 2004 Electrocautery units 10 * 1 Jan 2004 Electroejaculators 6 * 1 Jan 2004 Hydrobaths 8 * 1 Jan 2004 Pathology assets: Centrifuges 5 * 1 Jan 2004 Laboratory analysers: Electrolyte analysers 4 * 1 Jan 2004 Generally 5 * 1 Jan 2004 Microscopes 10 * 1 Jan 2004 Surgery lights 10 * 1 Jan 2004 Tables and tubs 20 * 1 Jan 2004 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jan 2004 X-ray assets (excluding direct radiography assets): Mobile or portable x-ray units 10 * 1 Jan 2004 X-ray processors - automatic 10 * 1 Jan 2004 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION ADMINISTRATIVE AND SUPPORT SERVICES ( 72110 TO 73200 ) Building cleaning , pest control and other support services ( 73110 to 73200 ) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Arboriculture and gardening services: Blowers 3 * 1 Jan 2004 Brushcutters (including whipper snippers) 2 * 1 Jan 2004 Chainsaws (including pole pruners) 2 * 1 Jan 2004 Elevating work platforms 15 * 1 Jan 2004 Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3 * 1 Jan 2004 Hedge trimmers 4 * 1 Jan 2004 Lawn edgers (excluding brushcutters) 4 * 1 Jan 2004 Lawn mowers: Cylinder 7 * 1 Jan 2004 Push (rotary) 2 * 1 Jan 2004 Self propelled (rotary) 2 * 1 Jan 2004 Ride-ons 5 * 1 Jan 2004 Stump grinders 5 * 1 Jan 2004 Tractors 8 * 1 Jan 2004 Tractor attachments: Roller mowers 4 * 1 Jan 2004 Slashers 4 * 1 Jan 2004 Trailers used to carry tree and grass clippings 5 * 1 Jan 2004 Tree climbing assets: Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1 * 1 Jan 2004 Climbing spurs 10 * 1 Jan 2004 Friction lowering devices 10 * 1 Jan 2004 Harness 3 * 1 Jan 2004 Ropes 1 * 1 Jan 2004 Wood chippers 8 * 1 Jan 2004 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION EDUCATION AND TRAINING ( 80100 to 82200 ) Kindergarten furniture and play equipment 5 1 Jan 2001 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION HEALTH CARE AND SOCIAL ASSISTANCE ( 84010 to 87900 ) Medical assets: Benchtop sterilisers 5 * 1 Jul 2003 Benchtop ultrasonic cleaners 7 * 1 Jul 2003 Clinical furniture 10 * 1 Jul 2003 X-Ray viewers 10 * 1 Jul 2003 Hospitals ( 84010 to 84020 ) Hospital assets: Anaesthesia machines 10 * 1 Jan 2003 Angiography assets: Image acquisition system (incorporating computer with digital subtraction capability, digital camera, monitor and integrated software) 4 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Patient gantry or table, patient monitoring assets, positioning assets, and pressure injectors 10 * 1 Jul 2002 Cell savers and cell separators 7 * 1 Jan 2003 Colposcopes 10 * 1 Jan 2003 Defibrillators 10 * 1 Jan 2003 Diathermy and cautery machines/electrosurgical generators 10 * 1 Jan 2003 Endoscopic surgery assets (excluding disposable accessories): Arthroscopic fluid management systems 7 * 1 Jan 2003 Endoscopes (flexible and rigid) and endoscopic surgical instruments 4 * 1 Jan 2003 Endoscopic camera systems: Beam splitters and light sources 10 * 1 Jan 2003 Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5 * 1 Jan 2003 Still cameras 7 * 1 Jan 2003 Video monitors and video recorders 7 * 1 Jan 2003 Endoscopic electrosurgical generators 10 * 1 Jan 2003 Endoscopic lasers 10 * 1 Jan 2003 Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5 * 1 Jan 2003 Haemodialysis machines 7 * 1 Jan 2003 Head lights 7 * 1 Jan 2003 Hospital furniture: Beds: Electronic 7 * 1 Jan 2003 Mechanical 10 * 1 Jan 2003 Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators, and overbed tables 10 * 1 Jan 2003 Infusion pumps: General, pain management and rapid 8 * 1 Jan 2003 Syringe driven 6 * 1 Jan 2003 Insufflators 10 * 1 Jan 2003 Lithotriptors used for extra-corporeal shock wave lithotripsy 7 * 1 Jan 2003 Mechanical assist assets: Calf and cuff compression devices 8 * 1 Jan 2003 Cardiac bypass and heart lung machines 8 * 1 Jan 2003 Intra-aortic balloon pumps 8 * 1 Jan 2003 Ventricular assist heart pumps 8 * 1 Jan 2003 Natal care assets (including incubators, infant warmers and mobile infant warmers) 7 * 1 Jan 2003 Operating tables and attachments: Electronic 10 * 1 Jan 2003 Mechanical 13 * 1 Jan 2003 Operating theatre lights 8 * 1 Jan 2003 Pan flushers 10 * 1 Jan 2003 Patient hoists and lifters 10 * 1 Jan 2003 Patient monitoring assets: Bedside monitoring systems 7 * 1 Jan 2003 Cardiac monitors 7 * 1 Jan 2003 ECG (electrocardiographs) 7 * 1 Jan 2003 Foetal monitors 7 * 1 Jan 2003 Pulse oximeters 7 * 1 Jan 2003 Vital signs monitors 7 * 1 Jan 2003 Patient warming assets (excluding disposable accessories): Fluid warmers 10 * 1 Jan 2003 Forced air patient warmers 10 * 1 Jan 2003 Smoke evacuators 8 * 1 Jan 2003 Sterilisation and autoclave processing assets: Drying cabinets 10 * 1 Jan 2003 Endoscope sterilisers and disinfectors 5 * 1 Jan 2003 Flash sterilisers 10 * 1 Jan 2003 Instrument washers 10 * 1 Jan 2003 Pre-vacuum sterilisers 10 * 1 Jan 2003 Ultrasonic cleaners and baths 7 * 1 Jan 2003 Surgical instruments: Hand held manually operated instruments 8 * 1 Jan 2003 Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7 * 1 Jan 2003 Ultrasonic aspirators 10 * 1 Jan 2003 Ultrasonic scalpels 10 * 1 Jan 2003 Surgical lasers (excluding ophthalmic surgical lasers) 10 * 1 Jan 2003 Surgical microscopes 10 * 1 Jan 2003 Ultrasonic bladder scanners 10 * 1 Jan 2003 Ultrasonic needle guides 10 * 1 Jan 2003 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5 * 1 Jul 2002 Ventilators: Fixed 7 * 1 Jan 2003 Portable 5 * 1 Jan 2003 Wheelchairs 10 * 1 Jan 2003 Dental services ( 85310 ) Dentists' assets: Air abrasion units 10 * 1 Jul 2003 Air compressors 10 * 1 Jul 2003 Amalgamators 7 * 1 Jul 2003 Amalgam separators 7 * 1 Jul 2003 Computerised (CAD/CAM) ceramic restoration systems: Imaging units 7 * 1 Jul 2003 Milling units 5 * 1 Jul 2003 Curing lights (halogen) 5 * 1 Jul 2003 Dental chairs 10 * 1 Jul 2003 Dental instruments: Hand-held manually operated instruments 3 * 1 Jul 2003 Handpieces (driven by compressed air, compressed gas or electricity) 3 * 1 Jul 2003 Dental lasers: Hard tissue and soft tissue lasers 7 * 1 Jul 2003 Soft tissue and whitening lasers 7 * 1 Jul 2003 Soft tissue lasers 10 * 1 Jul 2003 Dental loupes 10 * 1 Jul 2003 Dental operating lights 10 * 1 Jul 2003 Dental units 10 * 1 Jul 2003 Dental x-ray assets: Conventional x-ray film systems (incorporating control box, swing arm and x-ray head but excluding OPG systems) 15 * 1 Jul 2003 Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) 7 * 1 Jul 2003 Intra-oral x-ray film processors 10 * 1 Jul 2003 Handpiece cleaners 5 * 1 Jul 2003 Intra-oral camera systems (incorporating camera and integrated processor/docking station) 7 * 1 Jul 2003 Nitrous oxide sedation units 20 * 1 Jul 2003 Oral surgical motors 5 * 1 Jul 2003 Suction units 10 * 1 Jul 2003 Ultrasonic scalers (standalone) 10 * 1 Jul 2003 Optometry and optical dispensing ( 85320 ) Optical assets: Automatic refractometers/keratometers 5 * 1 Jan 2004 Cameras (including anterior segment cameras, retinal cameras, fundus cameras): Analogue 8 * 1 Jan 2004 Digital 4 * 1 Jan 2004 Colour vision testers (automated) 8 * 1 Jan 2004 Corneal topography systems 5 * 1 Jan 2004 Examination chairs 10 * 1 Jan 2004 Glaucoma diagnostic assets (including ocular coherence tomographs (OCT), scanning laser ophthalmoscopes and scanning laser polarimeters) 5 * 1 Jan 2004 Keratometers (Ophthalmometers): Automated 5 * 1 Jan 2004 Manual 12 * 1 Jan 2004 Ophthalmic surgery assets: Microkeratome 3 * 1 Jan 2004 Ophthalmic cryo surgery systems 5 * 1 Jan 2004 Ophthalmic diathermy surgery systems 5 * 1 Jan 2004 Ophthalmic lasers: Non-refractive 10 * 1 Jan 2004 Refractive (including eye - tracking systems) 4 * 1 Jan 2004 Phacoemulsification systems 4 * 1 Jan 2004 Pupillometers (used for refractive surgery) 5 * 1 Jan 2004 Vitrectomy systems 4 * 1 Jan 2004 Wave front analysers 4 * 1 Jan 2004 Ophthalmic viewers 5 * 1 Jan 2004 Ophthalmoscopes: Direct (including power supply) 8 * 1 Jan 2004 Indirect 9 * 1 Jan 2004 Optical dispensing assets - see Photographic, optical and ophthalmic equipment manufacturing - (24110) Refraction units (including examination chair, instrument arms, table and light source) 10 * 1 Jan 2004 Refractometers (automated) 5 * 1 Jan 2004 Slit lamp biomicroscopes: Hand-held 9 * 1 Jan 2004 Mounted 12 * 1 Jan 2004 Telemedicine digital imaging systems (excluding the imaging device) 4 * 1 Jan 2004 Tonometers: Contact tonometers: Applanation: Hand-held 6 * 1 Jan 2004 Mounted 8 * 1 Jan 2004 Electronic 6 * 1 Jan 2004 Non-contact tonometers: Hand-held 5 * 1 Jan 2004 Table mounted 8 * 1 Jan 2004 Trial lens sets 20 * 1 Jan 2004 Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, Laser interference biometers, Pachymeters and Ultrasound biomicroscopes - UBM) 5 * 1 Jan 2004 Visual acuity testing assets: Automated vision testers 6 * 1 Jan 2004 Manual vision testers (phoropters) 12 * 1 Jan 2004 Visual acuity charts (illuminated) 10 * 1 Jan 2004 Visual acuity chart projectors (automated) 8 * 1 Jan 2004 Visual field testing assets (perimeters) - automated 5 * 1 Jan 2004 Pathologist and other pathology ( 85202 and 85209 ) Pathologists' assets: Batch slide stainer 6 * 1 Jan 2002 Bio hazard chambers 10 * 1 Jan 2002 Centrifuges 5 * 1 Jan 2002 Incubators 6 * 1 Jan 2002 Laboratory analysers 5 * 1 Jan 2002 Microscopes 10 * 1 Jan 2002 Rotary microtomes 6 * 1 Jan 2002 Tissue embedding systems 6 * 1 Jan 2002 Tissue processors 6 * 1 Jan 2002 Podiatry services ( 85399 ) Podiatrists' assets: Computerised orthoses manufacturing assets: Contact pin digitisers 7 * 1 Jul 2003 Carving mills 7 * 1 Jul 2003 Doppler vascularscopes 5 * 1 Jul 2003 Electric nail drills: Dust extraction drills 7 * 1 Jul 2003 Portable dust extraction drills 5 * 1 Jul 2003 Water and alcohol based spray drills 4 * 1 Jul 2003 Examination/magnifying lamps 10 * 1 Jul 2003 Footrests 10 * 1 Jul 2003 Gait analysis assets: Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) 4 * 1 Jul 2003 Non-computerised: Treadmills 10 * 1 Jul 2003 Video cameras 5 * 1 Jul 2003 Video monitors and video recorders 7 * 1 Jul 2003 Orthotic benchtop grinders 6 * 1 Jul 2003 Patient chairs 12 * 1 Jul 2003 Podiatric instruments 3 * 1 Jul 2003 Vacuum presses 3 * 1 Jul 2003 Vascular neurological assessment assets: Monofilaments 2 * 1 Jul 2003 Tuning forks 10 * 1 Jul 2003 Radiology and diagnostic imaging services ( 85201, 85203 and 85209 ) Radiologists' diagnostic imaging assets: Bone densitometry (BMD) system (incorporating either a whole body scanner, integrated computer and integrated software, or a spine and hip scanner, holding devices, integrated computer and integrated software) 10 * 1 Jul 2002 Computed radiography (CR) digitiser 4 * 1 Jul 2002 Computed tomography (CT) system (incorporating scanner, integrated computer and integrated software) 10 * 1 Jul 2002 Film digitiser 4 * 1 Jul 2002 Fluoroscopy assets (excluding direct radiography assets): Fixed system (incorporating buckies, - generators, screening table and suspensions) 15 * 1 Jul 2002 Image acquisition system (incorporating a computer, digital camera, integrated software and monitor) 4 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile system (incorporating buckies, generators, screening table and suspensions) 10 * 1 Jul 2002 Magnetic resonance imaging (MRI) system (incorporating a scanner, cooling system, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 Mammography systems (incorporating either prone core biopsy scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software or conventional upright scanner, quality assurance equipment, stereotaxis, integrated computer and - integrated software) 7 * 1 Jul 2002 Nuclear medicine systems (incorporating - camera, gantry, collimators, integrated computer, integrated software and hot lab equipment but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 Orthopantomography (OPG) systems (incorporating scanner, integrated computer and integrated software) 15 * 1 Jul 2002 Patient archival and communication systems (PACS) 4 * 1 Jul 2002 Processing assets: Daylight imaging processors 9 * 1 Jul 2002 Dry laser imaging processors 8 * 1 Jul 2002 Wet laser imaging processors 10 * 1 Jul 2002 Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 X-ray assets (excluding direct radiography assets): Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002 Specialist medical services n . e . c ( 85129 ) Neurologists' assets: Electroencephalography (EEG) systems (incorporating electrodes, amplifier, integrated software and integrated computer) 5 * 1 Jul 2003 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computer) 5 * 1 Jul 2003 Thoracic physicians' assets: Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computer) 7 * 1 Jul 2003 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003 Lung function analysis exercise systems (incorporating flow sensors, treadmill or ergometer, ECG, pulse oximeter, integrated software and integrated computer) 7 * 1 Jul 2003 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computer) 7 * 1 Jul 2003 Spirometers 7 * 1 Jul 2003 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitor, integrated carbon dioxide monitor, integrated pulse oximeters, integrated computer and integrated software) 7 * 1 Jul 2003 Nursing home operation ( 86011 ) Beds: Electronic 7 * 1 Jul 2004 Mechanical 10 * 1 Jul 2004 Bedside cabinets/lockers, carts and poles and overbed tables 10 * 1 Jul 2004 Commodes 10 * 1 Jul 2004 Nurse call systems 7 * 1 Jul 2004 Pan flushers 10 * 1 Jul 2004 Patient hoists and lifters 10 * 1 Jul 2004 Patient monitoring assets 7 * 1 Jul 2004 Patient scales 10 * 1 Jul 2004 Shower chairs 7 * 1 Jul 2004 Trolleys 10 * 1 Jul 2004 Wheelchairs 10 * 1 Jul 2004 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION ARTS AND RECREATION SERVICES ( 89100 to 92099 ) Heritage activities ( 89100 to 89220 ) Museum displays in aircraft/war museums 100 1 Jan 2001 Parks and gardens: Lion park: Animal cages and sheds 20 1 Jan 2001 Animal huts 10 1 Jan 2001 Planetarium dome 33 ⅓ 1 Jan 2001 Sea life centre: Fibreglass aquarium tanks 20 1 Jan 2001 Ketch 13 ⅓ 1 Jan 2001 TV audio system 10 1 Jan 2001 Creative and performing arts activities ( 90010 to 90030 ) ASSET LIFE (YEARS ) REVIEWED DATE OF APPLICATION Theatre equipment: Accessories (theatrical - wigs, costumes, etc) 5 1 Jan 2001 Sport, gambling and recreation services ( 91110 to 92099 ) Amusement machines and equipment: Coin-operated amusement machines: Children's rides 5 * 1 Jul 2001 Convertible video game/simulator (cabinet) 5 ½ * 1 Jul 2001 Dedicated video game/simulator 3 ½ * 1 Jul 2001 Interchangeable video game kit 1 * 1 Jul 2001 Juke box (compact disc) 10 * 1 Jul 2001 Photo-image machines 3 ½ * 1 Jul 2001 Pinball machines 3 ½ * 1 Jul 2001 Pool/Billiard tables 10 * 1 Jul 2001 Redemption games (prizes/tickets) 5 ½ * 1 Jul 2001 Table games (including air hockey, soccer, etc.) 5 ½ * 1 Jul 2001 Billiard tables 40 1 Jan 2001 Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, madmouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides 'gravity powered' 20 * 1 Jan 2002 Bowling centres (plant and equipment): Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 ⅓ 1 Jan 2001 Bowling balls 5 1 Jan 2001 Masking units 10 1 Jan 2001 Pin setters and pin spotters 10 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 Golf courses (miniature): Lighting plant, electric motors, moving parts 20 1 Jan 2001 Lighting standards 40 1 Jan 2001 Carpets on stairways 3 1 Jan 2001 Gymnasium equipment 10 1 Jan 2001 Marina operation: Boat cradles 10 * 1 Jul 2002 Boat storage racks 10 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 Mooring buoys 10 * 1 Jul 2002 Travel lifts 15 * 1 Jul 2002 Poker machines 5 1 Jan 2001 Racehorses 10 1 Jan 2001 Racing cars 2 1 Jan 2001 Shuffle boards 10 1 Jan 2001 Skating rink plant: Fittings (open air) 20 1 Jan 2001 General freezing plant and equipment 13 ⅓ 1 Jan 2001 Hired ice skating boots 5 1 Jan 2001 Roller skates 5 1 Jan 2001 Surface (synthetic panels) 10 1 Jan 2001 Ski equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski maintenance machine 13 ⅓ 1 Jan 2001 Space theatre dome 33 ⅓ 1 Jan 2001 Tennis court surface: Bitumen 20 1 Jan 2001 Plexipave 20 1 Jan 2001 Synthetic lawn 10 1 Jan 2001 Totalisator: Computer equipment 10 1 Jan 2001 Ancillary equipment (eg ticket issuing machines) 13 ⅓ 1 Jan 2001 Trampolines 10 1 Jan 2001 ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION OTHER SERVICES ( 94110 to 96030 ) Automative repair and maintenance ( 94110 to 94199 ) Motor garage equipment: Automatic car-washing machines 6 ⅔ 1 Jan 2001 Automotive parts cleaner: Pump 4 1 Jan 2001 Drum 10 1 Jan 2001 Drums 4 1 Jan 2001 Kerbside tanks 10 1 Jan 2001 Motor vehicle repairing plant and machinery 10 1 Jan 2001 Self-service pump installations (comprising pump and coin unit) 10 1 Jan 2001 Trade utensils (including sales and garage equipment) 13 ⅓ 1 Jan 2001 Personal and other services ( 95110 to 95291 ) Cleaners' plant: Electronic floor polishers 10 1 Jan 2001 Dry cleaning plant 10 1 Jan 2001 Funeral directors' plant 20 1 Jan 2001 Hairdressers' plant (including, partitions, cubicles, neon lighting tubes and wash basins) 20 1 Jan 2001 Laundry plant: General plant 10 1 Jan 2001 Washing machines 6 ⅔ 1 Jan 2001 Photographers' plant: Automatic film processing machine 6 ⅔ 1 Jan 2001 Cameras: Used for street photography 4 1 Jan 2001 Other (including lenses, electronic flash units, enlargers, etc.) 10 1 Jan 2001 Dark rooms (demountable - not integral part of building) 20 1 Jan 2001 Photo engraving plant: Automatic (dark room) cameras 10 1 Jan 2001 Power operated proofing presses 13 ⅓ 1 Jan 2001 General plant 20 1 Jan 2001 Powderless etching machines 10 1 Jan 2001 Photo lab (one - hour service) 10 1 Jan 2001 Video recorder or equipment hiring 6 ⅔ 1 Jan 2001 Video tapes and games hiring ½ * 1 Jan 2001", "Related_Explanatory_Statements": "Effective Life 2006/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20062/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2006/3", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 3) ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2006", "Date_of_Issue": "19 June 2006", "Signatory": "BRUCE WILLIAM QUIGLEY, First Assistant Commissioner", "Registration_Number": "F2006L01903", "Registration_Date": "21 June 2006", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 3) . | This Determination commences on 1 July 2006, immediately after the commencement of the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 2). | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990), entry relating to Fruit growers' plant | Omit Hail netting: Black (UV inhibited) 10 1 Jan 2001 White or clear 5 1 Jan 2001 Support poles, wires, high tensile cables 40 1 Jan 2001 | [2] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | Omit Glass houses (metal-framed) 50 1 Jan 2001 Greenhouse 'igloo' components: Galvanised piping frames 20 1 Jan 2001 Fibreglass covering, electric fans and misted water spray equipment 6 ⅔ 1 Jan 2001 | [3] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), before sub-category Agriculture (01110 to 01990) | Insert Environmental control structures (including glasshouses, hothouses, germination rooms, plastic clad tunnels and igloos) 20 * 1 Jul 2006 Protective structures (including shade houses and netting constructions) 20 * 1 Jul 2006 | [4] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), after sub-category Agriculture (01110 to 01990) | Insert Nursery and floriculture production (01110 to 01150) Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Environmental control assets: Boilers (including piping) 20 * 1 Jul 2006 Control systems 10 * 1 Jul 2006 Evaporative coolers 10 * 1 Jul 2006 Heating assets 10 * 1 Jul 2006 Instruments (including sensors) 10 * 1 Jul 2006 Retractable screens 8 * 1 Jul 2006 Ventilation fans 5 * 1 Jul 2006 Fertigation system assets (incorporating control systems, pumps and tanks) 10 * 1 Jul 2006 General assets: Bins and pallets 5 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Fumigation assets 5 * 1 Jul 2006 Pasteurisation assets: Pasteurisation rooms 20 * 1 Jul 2006 Steam boilers 15 * 1 Jul 2006 Racks 15 * 1 Jul 2006 Ride on mowers 5 * 1 Jul 2006 Refrigeration assets: Insulation panels used in cool rooms 40 * 1 Jul 2006 Refrigeration generally 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Trolleys 15 * 1 Jul 2006 Weed mats 5 * 1 Jul 2006 Harvesting assets: Bed lifters and diggers 10 * 1 Jul 2006 Tree spades 15 * 1 Jul 2006 Packaging assets: Deleafers 15 * 1 Jul 2006 Bunching and bundling machines 15 * 1 Jul 2006 Grading machines 15 * 1 Jul 2006 Planting assets: Benches and tables 10 * 1 Jul 2006 Conveyors 15 * 1 Jul 2006 Dibblers and seeders 15 * 1 Jul 2006 Hoppers 15 * 1 Jul 2006 Pot, punnet and tray dispensers 12 * 1 Jul 2006 Potting machines (including pot and bag fillers) 10 * 1 Jul 2006 Soil elevators 10 * 1 Jul 2006 Soil mixers 10 * 1 Jul 2006 Transplanters (plugs and seedlings) 8 * 1 Jul 2006 Tray and punnet fillers 10 * 1 Jul 2006 Tray washers 15 * 1 Jul 2006 Vermiculite dispensers and coverers 15 * 1 Jul 2006 Propagation assets: Heated propagators 10 * 1 Jul 2006 Seedling and punnet trays, reusable 3 * 1 Jul 2006 Turf growing assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Fertiliser spreaders 10 * 1 Jul 2006 Field top makers 10 * 1 Jul 2006 Land planes 25 * 1 Jul 2006 Line planters 10 * 1 Jul 2006 Mowers (including reel and rotary mowers) 10 * 1 Jul 2006 Net layers 10 * 1 Jul 2006 Power harrows 10 * 1 Jul 2006 Roll layers 10 * 1 Jul 2006 Soil aerators 10 * 1 Jul 2006 Trailers 15 * 1 Jul 2006 Turf harvesters (including pedestrian and tractor mounted harvesters) 10 * 1 Jul 2006 Turf rollers 15 * 1 Jul 2006 Turf seeders 15 * 1 Jul 2006 Turf vacuums 10 * 1 Jul 2006 | [5] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | Omit Sheep farming plant: Shearing machines 13 ⅓ 1 Jan 2001 Shearing stands (demountable) 10 1 Jan 2001 Sheep dips (concrete) 50 1 Jan 2001 Woolsheds: With brick, stone or concrete walls 66 ⅔ 1 Jan 2001 Wood or iron walls 50 1 Jan 2001 | [6] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), after sub-category Nursery and floriculture production (01110 to 01150) | Insert Sheep, beef cattle and grain farming and other crop growing (01410 to 01590) Grain, cotton, peanut and rice assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jul 2006 Self-propelled 8 * 1 Jul 2006 General assets: Aeration assets: Controllers 10 * 1 Jul 2006 Kits 15 * 1 Jul 2006 Dryers 20 * 1 Jul 2006 Moisture meters 5 * 1 Jul 2006 Mulchers 10 * 1 Jul 2006 Peanut pre-cleaners 10 * 1 Jul 2006 Slashers 7 * 1 Jul 2006 Harvesting assets: Boll buggies 15 * 1 Jul 2006 Chaser bins 15 * 1 Jul 2006 Field bins 20 * 1 Jul 2006 Fuel trailers 15 * 1 Jul 2006 Module builders 15 * 1 Jul 2006 Module tarpaulins 5 * 1 Jul 2006 Peanut diggers (including peanut pullers) 10 * 1 Jul 2006 Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets) (excluding hydraulic automated steering) 5 * 1 Jul 2006 Seeding and fertilizing assets: Fertilizer spreaders (including linkage and trailed) 10 * 1 Jul 2006 Planters (including bar, box, combined seeders, precision planters and row crop planters) 15 * 1 Jul 2006 Seed and fertilizer bins 15 * 1 Jul 2006 Tillage assets: Generally 15 * 1 Jul 2006 Harrows 5 * 1 Jul 2006 Laser controlled scraping assets: Transmitters 7 * 1 Jul 2006 Buckets 10 * 1 Jul 2006 Rippers 10 * 1 Jul 2006 Sheep farming assets: Crutching machines, portable type 10 * 1 Jul 2006 Dipping and spraying assets for parasite control: Jet spray system assets (including the race or handler dedicated to the jet spray system) 10 * 1 Jul 2006 Mobile plunge dips 5 * 1 Jul 2006 Feeders (including grain feeders, oat feeders, hay feeders) 15 * 1 Jul 2006 Footbaths 10 * 1 Jul 2006 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jul 2006 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probe and monitor) 5 * 1 Jul 2006 Sheep handling assets (including autodrafter, conveyor, cradle, crate, crutching trailer, elevator, ewe lifter, handler, hydraulic lift, rollover unit, shearing table, weigh crate, winch used to lift sheep) 15 * 1 Jul 2006 Weigh bars, weigh indicators and weigh platforms 10 * 1 Jul 2006 Yards, races, leadup systems and loading ramps: Permanent type 40 * 1 Jul 2006 Portable type 25 * 1 Jul 2006 Woolshed assets: Grinding machine for sharpening cutters 30 * 1 Jul 2006 Shearing machines 30 * 1 Jul 2006 Shearing or crutching handpieces 10 * 1 Jul 2006 Wool bale movers 10 * 1 Jul 2006 Woolpresses 20 * 1 Jul 2006 Woolsheds and shearing sheds 50 * 1 Jul 2006 Wool tables, steel type 20 * 1 Jul 2006 | [7] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Printing (16110) | Omit Flexographic printing assets: Printing machines incorporating electronic memory units 10 1 Jan 2001 | [8] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Printing (16110) | After Commercial printing assets: Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) 5 * 1 Jan 2006 | Insert Flexographic printing assets: Ancillary assets: Anilox roll cleaning machines 15 * 1 Jul 2006 Anilox trolley tugs 10 * 1 Jul 2006 Ink dispensing systems 10 * 1 Jul 2006 Sleeves 2 * 1 Jul 2006 Sleeve mounting machines 10 * 1 Jul 2006 Printing assets: Die cutters, flexo/folder/gluers (see Pulp, paper and converted paper product manufacturing (15100 to 15290), Box and carton making converting assets) Presses (including mid web, narrow web, very wide web and wide web flexographic presses) 121/2 * 1 Jul 2006 | [9] Table A, industry category MANUFACTURING (11110 to 25990), sub-category Printing (16110) | Omit Quality control assets (including densitometers, plate readers and spectrophotometers) 5 * 1 Jan 2006 | Substitute Quality control assets: Automatic web inspection systems 6 * 1 Jul 2006 Gas Chromatograph ('GC') testers 8 * 1 Jul 2006 Others (including densitometers, plate readers and spectrophotometers) 5 * 1 Jul 2006 | [10] Table A, industry category WHOLESALE TRADE (33110 to 38000) | Insert Wool wholesaling (33110) Wool presses 20 * 1 Jul 2006", "Related_Explanatory_Statements": "Effective Life 2006/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20063/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2006/4", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 4) ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2006", "Date_of_Issue": "30 November 2006", "Signatory": "BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel", "Registration_Number": "F2006L04005", "Registration_Date": "8 December 2006", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2006 (No. 4) . | This Determination commences on 1 January 2007. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290) | After Protective structures (including shade houses and netting constructions) 20 * 1 Jul 2006 | Insert Sheds on land that is used for agricultural or pastoral operations (including machinery sheds, workshop sheds and farm production sheds) 40 * 1 Jan 2007 | [2] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | After Bee farming plant: Beehives 13 ⅓ 1 Jan 2001 Processing plant 20 1 Jan 2001 | Insert Beef cattle assets: Cattle handling assets: Calf cradles 10 * 1 Jan 2007 Cattle crushes (hydraulic and manual) 10 * 1 Jan 2007 NLIS and other readers 5 * 1 Jan 2007 Scales, weigh indicators and loading bars 5 * 1 Jan 2007 Cattle yards including races and coolers (steel and timber): Permanent type 30 * 1 Jan 2007 Portable type 20 * 1 Jan 2007 Feed bins including hay racks 15 * 1 Jan 2007 Feed handling assets: Bale feeders 10 * 1 Jan 2007 Feed mixers 10 * 1 Jan 2007 Silage and feedout wagons 10 * 1 Jan 2007 Loading ramps 20 * 1 Jan 2007 Manure and fertilizer spreaders 10 * 1 Jan 2007 Saddlery and harness 10 * 1 Jan 2007 Beef cattle feedlot assets: Cattle handling assets: Cattle crushes (hydraulic and manual) 6 * 1 Jan 2007 Cattle induction and transfer yards (steel and timber) 20 * 1 Jan 2007 Cattle treatment yards (steel and timber) 20 * 1 Jan 2007 Cattle wash yards (steel and timber) 20 * 1 Jan 2007 Cattle pen assets: Bunk sweepers 8 * 1 Jan 2007 Cattle pen infrastructure assets: Feed bunks or troughs and aprons 20 * 1 Jan 2007 Feed roads 20 * 1 Jan 2007 Pen earthworks 20 * 1 Jan 2007 Pen fences and gates (steel and timber) 20 * 1 Jan 2007 Shade structures 20 * 1 Jan 2007 Pen scrapers 10 * 1 Jan 2007 Feed milling and handling assets: Ancillary grain handling equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Bulk and segregated commodity storage facilities (incorporating bunkers) 30 * 1 Jan 2007 Feed mixers 7 * 1 Jan 2007 Feed mixer trucks 7 * 1 Jan 2007 Grain cleaners 10 * 1 Jan 2007 Grain processing assets: Roller mills 15 * 1 Jan 2007 Steam flaking chests 15 * 1 Jan 2007 Steam flaking surge bins 15 * 1 Jan 2007 Tempering silos: Glass fused to steel 50 * 1 Jan 2007 Stainless steel 15 * 1 Jan 2007 Galvanised steel 12 * 1 Jan 2007 Receival pits and hoppers 25 * 1 Jan 2007 Roughage processing assets (including tub grinders) 7 * 1 Jan 2007 Sampling and testing assets 5 * 1 Jan 2007 Silos and bins used for storing dry grain: Concrete 50 * 1 Jan 2007 Steel 20 * 1 Jan 2007 Tank storages for liquid feed supplements 15 * 1 Jan 2007 Manure composting and screening machines 15 * 1 Jan 2007 | [3] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | After Fruit-growers' plant: Dips, pans, spray pumps, etc 10 1 Jan 2001 Fumigation tents and machinery 10 1 Jan 2001 Racks (dried fruit) 20 1 Jan 2001 Tecto applicator (citrus anti-fungal plant) 5 1 Jan 2001 | Insert Grain, cotton, peanut and rice assets: Chemical spraying assets: Generally (including broad acre trailed or linkage boom and utility) 10 * 1 Jan 2007 Self-propelled 8 * 1 Jan 2007 General assets: Aeration assets: Controllers 10 * 1 Jan 2007 Kits 15 * 1 Jan 2007 Augers (including conveyors) 15 * 1 Jan 2007 Dryers 20 * 1 Jan 2007 Moisture meters 5 * 1 Jan 2007 Mulchers 10 * 1 Jan 2007 Peanut pre-cleaners 10 * 1 Jan 2007 Slashers 7 * 1 Jan 2007 Harvesting assets: Boll buggies 15 * 1 Jan 2007 Chaser bins 15 * 1 Jan 2007 Field bins 20 * 1 Jan 2007 Fuel trailers 15 * 1 Jan 2007 Module builders 15 * 1 Jan 2007 Module tarpaulins 5 * 1 Jan 2007 Peanut diggers (including peanut pullers) 10 * 1 Jan 2007 Precision farming assets (including GPS, controllers, lightbars, variable rate technology assets) (excluding hydraulic automated steering) 5 * 1 Jan 2007 Seeding and fertilizing assets: Fertilizer spreaders (including linkage and trailed) 10 * 1 Jan 2007 Planters (including bar, box, combined seeders, precision planters and row crop planters) 15 * 1 Jan 2007 Seed and fertilizer bins 15 * 1 Jan 2007 Tillage assets: Generally 15 * 1 Jan 2007 Harrows 5 * 1 Jan 2007 Laser controlled scraping assets: Transmitters 7 * 1 Jan 2007 Buckets 10 * 1 Jan 2007 Rippers 10 * 1 Jan 2007 | [4] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | After Harvester/Sweeper 6 ⅔ 1 Jan 2001 | Insert Hay and foraging assets: Bale handling attachments (including accumulator grabs, bale stackers, hay forks/spikes/spears (incorporating metal frame), round bale grabs) 12 * 1 Jan 2007 Balers 10 * 1 Jan 2007 Bale wrappers 10 * 1 Jan 2007 Baler and wrappers 10 * 1 Jan 2007 Hay rakes (including finger wheel, rotary and parallel) 10 * 1 Jan 2007 Moisture probes 5 * 1 Jan 2007 Mower conditioners: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 8 * 1 Jan 2007 Super conditioners (hay re-conditioners) 8 * 1 Jan 2007 Tedders 10 * 1 Jan 2007 Trailed bale handling assets: Big square bale stackers 10 * 1 Jan 2007 Generally (including accumulators and bale carriers) 15 * 1 Jan 2007 Windrowers: Self-propelled: Attachments 8 * 1 Jan 2007 Prime movers 12 * 1 Jan 2007 Trailed 12 * 1 Jan 2007 | [5] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Agriculture (01110 to 01990) | Omit Poultry farmers' plant (incubators) 20 1 Jan 2001 | Substitute Sheep farming assets: Crutching machines, portable type 10 * 1 Jan 2007 Dipping and spraying assets for parasite control: Jet spray system assets (including the race or handler dedicated to a jet spray system) 10 * 1 Jan 2007 Mobile plunge dips 5 * 1 Jan 2007 Feeders (including grain feeders, oat feeders and hay feeders) 15 * 1 Jan 2007 Footbaths 10 * 1 Jan 2007 Instruments for measuring wool fibre fineness, laser type 10 * 1 Jan 2007 Instruments for measuring backfat or eye muscle or detecting pregnancy, ultrasound type (incorporating probes and monitors) 5 * 1 Jan 2007 Sheep handling assets (including autodrafters, conveyors, cradles, crates, crutching trailers, elevators, ewe lifters, handlers, hydraulic lifts, rollover units, shearing tables, weigh crates and winches used to lift sheep) 15 * 1 Jan 2007 Weigh bars, weigh indicators and weigh platforms 10 * 1 Jan 2007 Yards, races, leadup systems and loading ramps: Permanent type 40 * 1 Jan 2007 Portable type 25 * 1 Jan 2007 Woolshed assets: Grinding machine for sharpening cutters 30 * 1 Jan 2007 Shearing machines 30 * 1 Jan 2007 Shearing or crutching handpieces 10 * 1 Jan 2007 Wool bale movers 10 * 1 Jan 2007 Woolpresses 20 * 1 Jan 2007 Woolsheds and shearing sheds 50 * 1 Jan 2007 Wool tables, steel type 20 * 1 Jan 2007 | [6] Table A, industry category AGRICULTURE, FORESTRY and FISHING (01110 to 05290), sub-category Sheep, Beef Cattle and Grain Farming and Other Crop Growing (01410 to 01590) | Omit the sub-category, substitute Poultry farming for breeding, eggs and meat ( 01710 to 01720 ) Animal housing structures (incorporating frame, walls, roof, insulation, doors, floors and lighting) 20 * 1 Jan 2007 Animal housing environmental control assets: Control systems (excluding personal computers) 10 * 1 Jan 2007 Curtains: Baffles, brooders 10 * 1 Jan 2007 Sidewalls 5 * 1 Jan 2007 Tunnel inlets 10 * 1 Jan 2007 Evaporative cooling systems (including frames, pipes, pumps, tanks and coolpads) 10 * 1 Jan 2007 Foggers 10 * 1 Jan 2007 Heaters 15 * 1 Jan 2007 Minimum vents (including cabling) 12 * 1 Jan 2007 Sensors 4 * 1 Jan 2007 Tunnel inlet panels 15 * 1 Jan 2007 Ventilation fans: Exhaust fans (tunnel, minivent) 12 * 1 Jan 2007 Stirrer fans 15 * 1 Jan 2007 Cages (for egg layers) 20 * 1 Jan 2007 Drinking systems (including tubing, nipple drinkers, drinking cups, pressure regulators and filter units) 10 * 1 Jan 2007 Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) 15 * 1 Jan 2007 Egg conveyors (including drive units) 15 * 1 Jan 2007 Egg counters 15 * 1 Jan 2007 Egg elevators (including drive units) 15 * 1 Jan 2007 Egg grading and packing assets: * 1 Jan 2007 Egg grader and packing systems (including box erectors, box sealers, candling machines; conveyors, crack, dirt, leak and blood detectors, denesters (egg inners and trays), egg loaders, egg oilers, egg tray stackers, egg washers, egg weigher and transfer systems, imprinters (egg and box), packers (inners, trays and boxes) and wrappers) 10 * 1 Jan 2007 Pallet levellers (coil spring) 25 * 1 Jan 2007 Palletisers 10 * 1 Jan 2007 Trolley lifters 15 * 1 Jan 2007 Farm trolleys: Chicken transport 10 * 1 Jan 2007 Egg transport 10 * 1 Jan 2007 Feeding systems (including troughs, trolleys, chains, hoppers, pans, tubes with auger and drive units) 10 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hanging cable systems (for feeders, drinkers and nest housing) 15 * 1 Jan 2007 Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) 15 * 1 Jan 2007 Manure conveyors (including drive units) 10 * 1 Jan 2007 Nest housing (including slatted walkways) 15 * 1 Jan 2007 Silos for feed: Metal 20 * 1 Jan 2007 Ancillary equipment: Augers 10 * 1 Jan 2007 Conveyors and elevators 15 * 1 Jan 2007 Winches 10 * 1 Jan 2007 Poultry hatcheries ( 01710 to 01720 ) Air handlers 20 * 1 Jan 2007 Boilers 20 * 1 Jan 2007 Candling equipment 20 * 1 Jan 2007 Chick counters 20 * 1 Jan 2007 Chilled water plants 20 * 1 Jan 2007 Control systems (excluding personal computers) 10 * 1 Jan 2007 Condensers/heat exchangers 10 * 1 Jan 2007 Conveyors 20 * 1 Jan 2007 Generators (emergency) 20 * 1 Jan 2007 Hatcher trolleys/dollies 10 * 1 Jan 2007 Hatcher baskets 10 * 1 Jan 2007 Hatchers (including integrated controller unit) 20 * 1 Jan 2007 Hatchery buildings (incorporating frames, walls, roof, insulation, doors, floors and lighting) 40 * 1 Jan 2007 Macerators 20 * 1 Jan 2007 Separators - chick and egg 20 * 1 Jan 2007 Setter trays 10 * 1 Jan 2007 Setter trolley unloaders 20 * 1 Jan 2007 Setter trolleys 10 * 1 Jan 2007 Setters/Incubators (including integrated controller unit) 20 * 1 Jan 2007 Stacker/Destacker systems 20 * 1 Jan 2007 Transfer machines - farm trolley to setter trolley 20 * 1 Jan 2007 Transfer machines - setter tray to hatcher basket 20 * 1 Jan 2007 Vaccinators 15 * 1 Jan 2007 Vacuum/auger systems (waste) 20 * 1 Jan 2007 Washing assets 20 * 1 Jan 2007 | [7] Table A, industry category MINING ( 06000 to 10900 ), sub-category Oil and gas extraction ( 07000 ) | Omit Oil exploration plant and equipment: Oil rigs (off-shore drilling) and ancillary equipment 10 1 Jan 2001 Oil search equipment (used for geophysical surveys in remote areas): Drilling plant and down-hole equipment 5 1 Jan 2001 General plant and equipment 10 1 Jan 2001 Mobile units and vehicles (other than passenger cars) 5 1 Jan 2001 Other survey equipment 10 1 Jan 2001 Portable sleeping and messing huts 5 1 Jan 2001 Seismic survey equipment 5 1 Jan 2001 Vessel (supply) 13 ⅓ 1 Jan 2001 | [8] Table A, industry category MINING ( 06000 to 10900 ), after sub-category Construction material mining ( 09110 to 09190 ) | Insert Petroleum exploration services ( 10112 ) Exploration assets used onshore: Onshore surface drilling rigs (including blow out preventers, derricks, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmissions) 15 * 1 Jan 2007 Down hole geophysics units - truck mounted 12 * 1 Jan 2007 Drill strings 4 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 Exploration assets used offshore: Offshore drilling rigs (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, platforms, rig powering and transmissions) 20 * 1 Jan 2007 Drill strings 3 * 1 Jan 2007 Down hole geophysics units - skid mounted 10 * 1 Jan 2007 Seismic survey assets: Airguns 5 * 1 Jan 2007 Hydrophones 5 * 1 Jan 2007 Mineral exploration services ( 10122 ) Exploration assets: Drill rigs: Surface (including blow out preventers, drilling fluid circulation systems, hoisting and rotary systems, rig powering and transmission and trucks) 10 * 1 Jan 2007 Underground 5 * 1 Jan 2007 Geophysical survey assets: Airborne geophysical assets (including magnetometers, receivers and transmitters): Aircraft integrated 10 * 1 Jan 2007 Aircraft demountable 8 * 1 Jan 2007 Down hole geophysical assets (including acoustic televiewers, callipers, density tools, dipmeters, draw works, neutron probes, sonic probes, receiver/transmitter modules and sondes): Portable assets 5 * 1 Jan 2007 Vehicle integrated assets 8 * 1 Jan 2007 Ground geophysical assets (including gravity instruments, resistivity receivers and transmitters, scintillometers and spectrometers) 5 * 1 Jan 2007 Portable ground geophysical assets (including electromagnetics, ground magnetics ground penetrating radars and radiometrics) 5 * 1 Jan 2007 Seismic survey assets: Cabling 3 * 1 Jan 2007 Geophones 5 * 1 Jan 2007 Global positioning systems 5 * 1 Jan 2007 Processing systems 3 * 1 Jan 2007 Recording systems 10 * 1 Jan 2007 Vibration source assets: Buggy mounted shear wave vibrators 10 * 1 Jan 2007 Drilling rigs - shot hole 10 * 1 Jan 2007 Ground impactors 4 * 1 Jan 2007 Total stations (incorporating a theodolite) 5 * 1 Jan 2007 Portable messing and sleeping huts 7 * 1 Jan 2007 | [9] Table A, industry category MANUFACTURING ( 11110 to 25990 ), sub-category Printing ( 16110 ), entry relating to Support assets | Omit Dust/waste extraction systems 15 * 1 Jan 2006 | Substitute Dust/waste extraction systems: Compactors 12 ½ * 1 Jan 2007 Ducting 15 * 1 Jan 2007 Vacuum pumps 6 * 1 Jan 2007 | [10] Table A, industry category MANUFACTURING ( 11110 to 25990 ), sub-category Newspaper printing or publishing ( 16110 ) | Omit Newspaper wrapping machines 10 1 Jan 2001 Offset printers 10 1 Jan 2001 | Substitute Newspaper printing assets: Ancillary assets: Automated guided vehicles (including laser guided vehicles - LGV's - and track mounted automated vehicles) 10 * 1 Jan 2007 Gripper conveyor systems (incorporating drive chains, grippers and tracks) 15 * 1 Jan 2007 Ink pumps (mechanical) 6 * 1 Jan 2007 Buffering/print line storage assets: Storage devices (including discs, rolls, spools and associated mountings) 15 * 1 Jan 2007 Unwinders and winders (including single, double and triple stations and buffer docking stations) 15 * 1 Jan 2007 Newspaper wrapping machines - see Table A, Other store base retailing (42100 to 42799)) Offset lithography printing presses: Hybrid heatset and non-heatset webfed offset presses (incorporating integrated control systems, dryers and other peripheral equipment) 15 * 1 Jan 2007 Non-heatset ('coldset') webfed offset presses (incorporating integrated control systems, folders, pasters, reelstands and other peripheral equipment) 15 * 1 Jan 2007 Post-press (finishing) trade services assets - see Table A Printing support services (16120) Pre-press trade services assets - see Table A Printing support services(16120) Quality control assets - see Table A Printing assets (16120) Reel processing, storage and transport assets: Conveyors 12 ½ * 1 Jan 2007 Racks 20 * 1 Jan 2007 Reel trolleys (incorporating controls and drive chains) 15 * 1 Jan 2007 Shredders 15 * 1 Jan 2007 Stripping machines 15 * 1 Jan 2007 Support assets - see Table A Printing assets (16120) | [11] Table A, industry category MANUFACTURING ( 11110 to 25990 ), sub-category Printing support services ( 16120 ), entry relating to Post-press (finishing) trade services assets | After Mail inserters 5 * 1 Jan 2006 | Insert Newspaper mailroom assets: Bundle conveying and sorting systems (including bundle sorting and barcode reading stations and bundle conveyors) 12 ½ * 1 Jan 2007 Inserters and inserting systems (incorporating feeders and feeder chains) 10 * 1 Jan 2007 Stackers 15 * 1 Jan 2007 Trimmers (including rotary and scissor action trimmers) 15 * 1 Jan 2007 | [12] Table A, industry category MANUFACTURING ( 11110 to 25990 ), sub-category Printing support services ( 16120 ), entry relating to Pre-press trade services assets | After Platesetters: Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct- to-plate flexographic platesetters (Computer Digital Imagers) 5 * 1 Jan 2006 Film image platesetters (imagesetters) 7 * 1 Jan 2006 | Insert Plate punch benders: Automatic (optical) 5 * 1 Jan 2007 Manual 10 * 1 Jan 2007 | [13] Table A, industry category RETAIL TRADE ( 39110 to 43209 ), after sub-category Food retailing ( 41100 to 41290 ) | Insert Other store - based retailing ( 42100 to 42799 ) Newspaper wrapping machines 10 1 Jan 2001", "Related_Explanatory_Statements": "Effective Life 2006/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20064/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2005/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2005 (No. 1) ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2005", "Date_of_Issue": "3 June 2005", "Signatory": "BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel", "Registration_Number": "F2005L01567", "Registration_Date": "20 June 2005", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2005 (No. 1) . | This Determination commences on 1 July 2005. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 , as amended by the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 1) . | (section 3) | [1] Table A, industry category ACCOMMODATION, CAFES AND BARS, AND RESTAURANTS (57100 to 57402) | Substitute | ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION ACCOMMODATION, PUBS, TAVERNS AND BARS, CAFES AND RESTAURANTS (57100 to 57402) Accommodation (57100) Accommodation providers using assets not listed here may rely on determinations shown in Table A for Residential Property Operators (77110). Accommodation providers who operate a pub, tavern, bar, café, restaurant or club within their premises should use the effective life determinations shown in table A for Pubs, taverns and bars, cafes and restaurants, clubs - hospitality (57200 to 57402) for assets used in that business. Audio visual entertainment assets including those used in conference and function rooms (including amplifier, audio speaker, digital disc player, microphone, television, turntable, video projection equipment) 5 * 1 Jul 2005 Carpets 7 * 1 Jul 2005 Door control and motor drive system for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors), excluding doors 10 * 1 Jul 2005 Furniture, freestanding: Generally (including guestrooms) 7 * 1 Jul 2005 Outdoor 5 * 1 Jul 2005 Garage doors, electric (excluding doors): Controls and motors 5 * 1 Jul 2005 Gates, electric (excluding gates): Controls and motors 5 * 1 Jul 2005 Guestroom assets: Bathroom assets: Accessories, freestanding (including sanitary assets, shower caddies, soap holders and toilet brushes) 1 * 1 Jul 2005 Hair dryers 3 * 1 Jul 2005 Heated towel rails, electric 5 * 1 Jul 2005 Scales 5 * 1 Jul 2005 Spa bath pumps 7 * 1 Jul 2005 Towels 1 * 1 Jul 2005 Bedding (including mattress protectors, pillows and sheets) 2 * 1 Jul 2005 Bed mattresses 7 * 1 Jul 2005 Beds: Generally (including ensembles) 7 * 1 Jul 2005 Foldout and rollaway beds (excluding sofas) 3 * 1 Jul 2005 Bed spreads, blankets and quilts 5 * 1 Jul 2005 Clocks and clock radios 5 * 1 Jul 2005 Kitchen assets: Bar refrigerators 10 * 1 Jul 2005 Cooking utensils (including electric jugs, kettles, pans, pots and toasters), excluding portable cook tops and ovens. 2 * 1 Jul 2005 Crockery and cutlery 4 * 1 Jul 2005 Glassware 2 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Laundry assets in guestrooms: Clothes dryers 7 * 1 Jul 2005 Irons and ironing boards 3 * 1 Jul 2005 Washing machines 7 * 1 Jul 2005 Window blinds and curtains 6 * 1 Jul 2005 Hot water systems (excluding commercial boilers and piping) 10 * 1 Jul 2005 Housekeeping assets (including bins, buckets, floor signs and toilet brushes) 1 * 1 Jul 2005 Laundry assets used by hotel/motel operators: Dryers 10 * 1 Jul 2005 Linen bins 15 * 1 Jul 2005 Pressers 15 * 1 Jul 2005 Roller irons 20 * 1 Jul 2005 Washing machines 10 * 1 Jul 2005 Public address and paging system assets (including amplifiers, audio speakers and microphones) 10 * 1 Jul 2005 Sauna heating assets 10 * 1 Jul 2005 Swimming pools and spas: Chlorinators 8 * 1 Jul 2005 Filtration assets (including pumps) 8 * 1 Jul 2005 Heaters 10 * 1 Jul 2005 Trolleys 10 * 1 Jul 2005 Vacuum cleaners 3 * 1 Jul 2005 Water pumps used to deliver water to residences above ground level 10 * 1 Jul 2005 Pubs, taverns and bars, cafes and restaurants, clubs - hospitality (57200 to 57402) Audio visual entertainment assets (including amplifiers, audio speakers, digital disc players, microphones, televisions, turntables and video projection equipment) 5 * 1 Jul 2005 Bars, freestanding (including drink service counters and wet bars) 15 * 1 Jul 2005 Beer dispensing system assets (including, tanks, taps tubes and valves) 15 * 1 Jul 2005 Coffee making machines (including espresso and drip filter type machines) 5 * 1 Jul 2005 Counters for customer service, freestanding 15 * 1 Jul 2005 Dance floor assets, freestanding (including wooden surface, fog and smoke machines, strobe lights and disco balls) 5 * 1 Jul 2005 Dishwasher machines 8 * 1 Jul 2005 Drink blenders 3 * 1 Jul 2005 Drink dispensing machines (including hot water urns, post mix dispensers, refrigerated and frozen drink dispensers and dairy dispensers) excluding beer dispensing systems 10 * 1 Jul 2005 Electronic spirits dispensers 5 * 1 Jul 2005 Floor coverings, removable without damage: Carpet 5 * 1 Jul 2005 Rubber safety mats 5 * 1 Jul 2005 Food preparation and service assets: Bench top appliances - small portable type (including blenders, food processors, grills, rice cookers and toasters) 3 * 1 Jul 2005 Cooking appliances, large commercial type (including cook tops, deep fryers, grills, kebab machines, ovens and salamanders) 10 * 1 Jul 2005 Cookware, handheld (including frypans, pans, pots, trays and woks) 2 * 1 Jul 2005 Crockery, cutlery and glassware 1 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Microwave ovens 5 * 1 Jul 2005 Preparation benches, freestanding 20 * 1 Jul 2005 Wok burners, large commercial type 8 * 1 Jul 2005 Furniture, freestanding, for customer use: In drinking areas of pubs, bars, clubs 5 * 1 Jul 2005 In dining areas 8 * 1 Jul 2005 Furniture, not freestanding: Chairs and tables fixed to ground or building 20 * 1 Jul 2005 Glassware 1 * 1 Jul 2005 Glass washer machines 5 * 1 Jul 2005 Kitchen exhaust fans 5 * 1 Jul 2005 Menu boards 5 * 1 Jul 2005 | [2] Table A, industry category CULTURAL AND RECREATIONAL SERVICES (91110 to 93302), subcategory Film, video, radio and television services (91110 to 91210) | Substitute | Film, video and radio services (91110 to 91210) Audition Units 10 1 Jan 2001 Cinema operation: Audio amplification and processing equipment (includes component racks systems) 10 * 1 Jan 2001 Carpets 5 * 1 Jan 2001 Cinema automation system 10 * 1 Jan 2001 Cinema and sound processor 8 * 1 Jan 2001 Cinema seating (includes frame, seat body and cover) 7 * 1 Jan 2001 Curtains, wall and acoustic treatments 7 * 1 Jan 2001 Drive-in plant: Sound transmission equipment 10 * 1 Jan 2001 Listening units (including posts, wiring and speaker equipment) 10 * 1 Jan 2001 Screens and screen framing 15 * 1 Jan 2001 Film handling and maintenance equipment (includes splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001 Film transport system (includes platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001 Lighting (includes dimmers, aisle and seat) 10 * 1 Jan 2001 Loud speakers and sound reproduction equipment 10 * 1 Jan 2001 Motion picture and slide projection equipment: Motion picture projector 10 * 1 Jan 2001 Projector heat extraction system 10 * 1 Jan 2001 Projection port 20 * 1 Jan 2001 Slide projector 10 * 1 Jan 2001 Screen installations (includes screens, framing and masking equipment) 8 * 1 Jan 2001 Newsreel Equipment: Batteries 13 ⅓ 1 Jan 2001 Biographs 10 1 Jan 2001 Cameras (sound) 10 1 Jan 2001 Electric motors 20 1 Jan 2001 Film editing equipment 10 1 Jan 2001 Instruments 13 ⅓ 1 Jan 2001 Insulated cables 20 1 Jan 2001 Meters 13 ⅓ 1 Jan 2001 Microphones 10 1 Jan 2001 Radio sets and accessories 10 1 Jan 2001 Sound equipment 10 1 Jan 2001 Transformers 40 1 Jan 2001 Radio Broadcasting Equipment: Computer automated 10 1 Jan 2001 General plant 6 ⅔ 1 Jan 2001 Steel Masts 40 1 Jan 2001 Theatre equipment: Accessories (theatrical - wigs, costumes, etc) 5 1 Jan 2001 Television services (91220) Audio boards, consoles and mixers 12 * 1 Jul 2005 Audio delay units 10 * 1 Jul 2005 Audio effects units (including compression units, delay units, graphic equalisers and reverberation units) 12 * 1 Jul 2005 Automated tape library systems (incorporating robotic controls and tape drives) 10 * 1 Jul 2005 Broadcast antennas 20 * 1 Jul 2005 Broadcast interfacing assets (including aspect ratio converters, distribution amplifiers, sync pulse generators, timecode generators and readers and other 'glue' assets) 12 * 1 Jul 2005 Cameras: Portable cameras (including camcorders, electronic field production (EFP) and electronic news gathering (ENG) cameras) 8 * 1 Jul 2005 Studio cameras 10 * 1 Jul 2005 Camera control units 10 * 1 Jul 2005 Camera lens accessories (including adapters, filters, matte boxes and stabilisers) 12 * 1 Jul 2005 Camera lenses 12 * 1 Jul 2005 Camera mounting heads 15 * 1 Jul 2005 Camera mounts (including cranes, jibs, pedestals and tripods) 25 * 1 Jul 2005 Camera pan tilt and pedestal robotic systems (incorporating integrated hardware and control unit) 12 * 1 Jul 2005 Character and graphics generating assets - standalone (including character generators, paintboxes and stillstores) 10 * 1 Jul 2005 Digital audio players and recorders (including CD players and recorders, DAT players, DVD players and recorders, and Mini-disc players and recorders) 5 * 1 Jul 2005 Digital video effects (DVE) units - standalone 10 * 1 Jul 2005 Edit controllers (used in linear editing and audio post-production) 8 * 1 Jul 2005 Hard disk recorders 5 * 1 Jul 2005 Intercommunication systems 15 * 1 Jul 2005 Lighting: Portable lighting 12 * 1 Jul 2005 Studio lighting 15 * 1 Jul 2005 Lighting control systems 10 * 1 Jul 2005 Lighting grids - fixed 40 * 1 Jul 2005 Lighting hoists 15 * 1 Jul 2005 Microphones: Field or boom microphones 5 * 1 Jul 2005 Miniature or 'lapel' microphones 5 * 1 Jul 2005 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jul 2005 Studio or fixed microphones 10 * 1 Jul 2005 Microphone booms 10 * 1 Jul 2005 Microwave telecommunications assets - see Table A Telecommunications services (71200) Mobile production vehicles (excluding the assets contained within) - see Table B Motor Vehicles Monitors: Audio monitors 10 * 1 Jul 2005 Video monitors: Cathode ray tube ('CRT') monitors 8 * 1 Jul 2005 LCD and Plasma monitors 5 * 1 Jul 2005 Virtual monitor wall systems (including rear projection monitor walls) 5 * 1 Jul 2005 Non-linear editing systems (incorporating computer control, interface and hard disk system) 4 * 1 Jul 2005 Presentation automation systems 10 * 1 Jul 2005 Racks 20 * 1 Jul 2005 RF Modulation units 12 * 1 Jul 2005 Routing systems (incorporating control panels, hardware and switchers): 11 * 1 Jul 2005 Satellite telecommunications assets - see Table A Telecommunications services (71200) Servers (excluding data servers) 8 * 1 Jul 2005 Signal measurement, monitoring and testing assets (including modulation monitors, RF analysers, test signal generators, vectorscopes and waveform monitors) 12 * 1 Jul 2005 Slow motion controllers 10 * 1 Jul 2005 Switchers (including master control, presentation and production switchers) 10 * 1 Jul 2005 Teleprompters 10 * 1 Jul 2005 Translators 15 * 1 Jul 2005 Transmission towers 40 * 1 Jul 2005 Transmitters 15 * 1 Jul 2005 Transmitting masts (for mobile production vehicles) 10 * 1 Jul 2005 Under monitor and tally display systems 10 * 1 Jul 2005 Videocassette recorders 5 * 1 Jul 2005 Videotape players and recorders 8 * 1 Jul 2005 | [3] Table A, industry category PROPERTY AND BUSINESS SERVICES (77110 to 78690), sub-category Residential property operators (77110), items grouped under the heading 'Assets generally:' | After | Escalators (machinery and moving parts) 20 * 1 Jan 2003 | Insert | Evaporative coolers: Fixed (excluding ducting and vents) 20 * 1 Jul 2005 Portable 10 * 1 Jul 2005 | [4] Table A, industry category PROPERTY AND BUSINESS SERVICES (77110 to 78690), after subcategory Residential property operators (77110) | Insert | Buildings, non residential - renting or leasing (77120) Refer to assets shown in Table B that are used in commercial office buildings | [5] Table A, industry category PROPERTY AND BUSINESS SERVICES (77110 to 78690), sub-category Machinery and equipment hiring and leasing (77410 to 77430) | If the asset is hired or leased to and used predominantly by a particular industry see the entry under Table A for that industry. Otherwise see Table B. * 1 Jul 2001 | Insert | If the asset is hired or leased to and used predominantly by a particular industry and not listed below see the entry under Table A for that industry. Air Compressors: Air hoses 1 * 1 Jul 2005 Compressors - reciprocating 7 * 1 Jul 2005 Compressors - rotary screw 10 * 1 Jul 2005 Compaction: Compactors - flat plate 8 * 1 Jul 2005 Compactors - vertical rammer 6 * 1 Jul 2005 Concreting Assets: Brick/paving saws 5 * 1 Jul 2005 Concrete demolition saws 3 * 1 Jul 2005 Concrete kibble buckets 15 * 1 Jul 2005 Concrete mixers 5 * 1 Jul 2005 Concrete surface preparation assets (including floor grinders and planers) 5 * 1 Jul 2005 Concrete trowels (helicopter style) 10 * 1 Jul 2005 Concrete vibrators - brushcutter style 5 * 1 Jul 2005 Concrete vibrators - shaft 3 * 1 Jul 2005 Concrete vibrators - drive unit 6 * 1 Jul 2005 Concrete wheeled saws 6 * 1 Jul 2005 Generators: Cables 5 * 1 Jul 2005 Distribution boards 10 * 1 Jul 2005 Diesel 10 * 1 Jul 2005 Petrol 5 * 1 Jul 2005 Generator with attached lighting plant 10 * 1 Jul 2005 Power tools: Chainsaws 3 * 1 Jul 2005 Hand tools - air 5 * 1 Jul 2005 Hand tools - battery 4 * 1 Jul 2005 Hand tools - electric 5 * 1 Jul 2005 Jackhammers - air 7 * 1 Jul 2005 Jackhammers - electric 3 * 1 Jul 2005 Nail guns - air 3 * 1 Jul 2005 Welders: Cables and handpieces 5 * 1 Jul 2005 Diesel 10 * 1 Jul 2005 Electric 5 * 1 Jul 2005 | [6] Table A, industry category RETAIL TRADE (51100 to 53295), before subcategory Food retailing (51211 to 51290) | Substitute | Counters, freestanding (including check-out and service counters) 10 * 1 July 2005 Electronic article surveillance (EAS) system assets (including barcodes or tag deactivators and detachers, door pedestals, electronic tag release assets, receivers and transmitters) 5 * 1 Jul 2005 Floor coverings (removable without damage): Carpet 8 * 1 Jul 2005 Floating timber 10 * 1 Jul 2005 Linoleum 10 * 1 Jul 2005 Vinyl 10 * 1 Jul 2005 Furniture, freestanding (including chairs, cupboards, racks, showcases and tables) 10 * 1 Jul 2005 Hot food display assets (including bain marie) 10 * 1 Jul 2005 Overhead track scales (including meat rail scales) 10 * 1 Jul 2005 Roller shutter electric motors 20 * 1 Jul 2005 Shelving 10 * 1 Jul 2005 Trolleys, customer shopping type 7 * 1 Jul 2005 Trolleys, stock type 10 * 1 Jul 2005 Visual display assets (including body forms, head displayers, mannequins and seasonal decorations) 7 * 1 Jul 2005 | [7] Table A, industry category RETAIL TRADE (51110 to 52230), subcategory Personal and household good retailing (52511 to 52597) | [8] Table A, industry category RETAIL TRADE (51100 to 53295), before subcategory Motor vehicle retailing and services (53110 to 53295) | Insert Takeaway foods - retailing (52250) See Table A, Pubs, taverns and bars, cafes and restaurants, clubs - hospitality (57200 to 57402) | [9] Table A, industry category TRANSPORT AND STORAGE (61100 to 67090) after subcategory Road transport (61210 to 61232) | Insert | Services to road transport n.e.c. (66190) Electronic toll collection assets: Electronic toll collection transponders 4 * 1 Jul 2005 Digital measuring instruments (including vehicle classifiers (laser or infra-red) and electronic toll collection readers (radio frequency)) 4 * 1 Jul 2005 Optical character recognition cameras 4 * 1 Jul 2005 | [10] Table B, items beginning with B | Beverage Dispensing Units: Refrigerated fruit juice dispensers 10 1 Jan 2001 Tea and coffee dispensers 6 ⅔ 1 Jan 2001 | [11] Table B, items beginning with B | Boilers 20 1 Jan 2001 | Insert Boilers 20 1 Jul 2005 Boiler pumps 5 * 1 Jul 2005 | [12] Table B, items beginning with B | After | Bowser Tanks (underground) 13 ⅓ 1 Jan 2001 Building maintenance units 35 * 1 Jul 2005 | [13] Table B, items beginning with C, items grouped under the heading 'Carpets:' | In business places, picture theatres, hotels, etc 5 1 Jan 2001 In professional chambers 10 1 Jan 2001 | Insert | in commercial office buildings 8 * 1 Jul 2005 | [14] Table B, items beginning with C | Cash Registers 6 ⅔ 1 Jan 2001 | [15] Table B, items beginning with C | Coffee Making Machines (espresso) 13 ⅓ 1 Jan 2001 | [16] Table B, items beginning with D | After | Docks (floating) 20 1 Jan 2001 | Insert | Door control and motor drive system for automatic sliding doors and revolving doors (incorporating chains, controls, motors and sensors), excluding doors 10 * 1 Jul 2005 | [17] Table B, items beginning with D | After | Dredges 20 * 1 Jan 2003 | Insert | Drink dispensing machines 10 * 1 Jul 2005 | [18] Table B, items beginning with F | Furniture and Fittings 13 ⅓ 1 Jan 2001 | Insert | Furniture, freestanding: Bookcases: Timber 15 * 1 Jul 2005 Metal 20 * 1 Jul 2005 Cabinets (including credenzas, cupboards, filing, mapping, mobile, stationery and storage type): Timber/laminated 15 * 1 Jul 2005 Metal 20 * 1 Jul 2005 Chairs 10 * 1 Jul 2005 Desks 20 * 1 Jul 2005 Mobile storage units (compactus type) 25 * 1 Jul 2005 Reception (including lobby chairs, desks, lounges, sofas and tables) 10 * 1 Jul 2005 Screens 20 * 1 Jul 2005 Tables: Boardroom 20 * 1 Jul 2005 General 10 * 1 Jul 2005 Workstations (including desks and partitions) 20 * 1 Jul 2005 | [19] Table B, items beginning with G | Generators 20 1 Jan 2001 | Insert | Generators (excluding emergency or standby generators) 20 1 Jul 2005 | [20] Table B, items beginning with H | Hot Water Installations (on whole installation including boilers and, where installed, pumps) 20 1 Jan 2001 | Insert | Hot water installations for commercial office buildings (excluding commercial boilers and piping) 15 * 1 Jul 2005 | [21] Table B, items beginning with I | Imprinters (charge card) 6 ⅔ 1 Jan 2001 | [22] Table B, items beginning with L, items grouped under the heading 'Lift:' | Scissor 3 1 Jan 2001 | [23] Table B, items beginning with L | After | Livestock (working beasts, beasts of burden in business other than Primary Production and Camels) 10 1 Jan 2001 | Insert | Loading bay assets: Dock levellers 20 * 1 Jul 2005 Pallet jacks and pallet trucks 10 * 1 Jul 2005 Scissor lifts 15 * 1 Jul 2005 | [24] Table B, items beginning with M | Mini-skid steer loaders 5 * 1 Jan 2004 | Insert | Mini-skid steer loaders (with a carrying capacity less than or equal to 1100 kg) 5 * 1 Jul 2005 | [25] Table B, items beginning with M | 'Music While You Work' System 10 1 Jan 2001 | [26] Table B, items beginning with N | Neon Sign 20 1 Jan 2001 | [27] Table B, items beginning with O, items grouped under the heading 'Office machines and equipment:' | After | Photo copying machines 5 * 1 Jan 2001 | Insert | Shredders 15 * 1 Jul 2005 Trolleys 15 * 1 Jul 2005 Whiteboards 10 * 1 Jul 2005 | [28] Table B, items beginning with O, items grouped under the heading 'Ovens:' | Hotel industry 20 1 Jan 2001 | [29] Table B, items beginning with P | Paging and Address Systems 10 1 Jan 2001 | [30] Table B, items beginning with P | Substitute | Partitions (demountable) 20 1 Jul 2005 | [31] Table B, items beginning with P | After | Plants: Live (indoor) 5 1 Jan 2001 Simulated 13 ⅓ 1 Jan 2001 | Insert | Point of sale assets: Cash registers, standalone type 10 * 1 Jul 2005 Cash transfer system assets, pneumatic type (including circuit boards, printers, transfer pipes and turbines) 10 * 1 Jul 2005 Generally (including barcode scanners, cash drawers, dedicated computers, electronic funds transfer point of sale (EFTPOS) machines, keyboards, monitors, printers and terminals) 6 * 1 Jul 2005 Weighing machines and scales (including weigh labelling machines) 10 * 1 Jul 2005 | [32] Table B, items beginning with P | After | Powder Coating Machine 6 ⅔ 1 Jan 2001 | Insert | Power supply assets, emergency or standby: Generator assets: Acoustic hoods and canopies 20 * 1 Jul 2005 Generators (incorporating attached engine management and generator monitoring instruments) 25 * 1 Jul 2005 Power management units 15 * 1 Jul 2005 Uninterruptible power supply (UPS) system: Line interactive types 5 * 1 Jul 2005 On line double conversion types 10 * 1 Jul 2005 | [33] Table B, items beginning with P | After | Projectors 10 1 Jan 2001 | Insert | Public address and paging system assets (including amplifiers, audio speakers and microphones) 12 * 1 Jul 2005 | [34] Table B, items beginning with R | Refrigerating Plant and Machinery : Cold rooms (prefabricated with stressed skin panels) 13 ⅓ 1 Jan 2001 Condenser pipes 13 ⅓ 1 Jan 2001 Cork board for insulating cold storage chambers 20 1 Jan 2001 Expansion pipes 40 1 Jan 2001 General machinery 13 ⅓ 1 Jan 2001 Refrigeration (freezing) units (including compressors for shops) 10 1 Jan 2001 Refrigerators 20 1 Jan 2001 | Insert | Refrigeration assets: Generally (including blast chillers, condensers, evaporators, refrigeration cabinets, standalone freezers and standalone refrigerators) 10 1 Jul 2005 Ice making machines 8 1 Jul 2005 Insulation panels used in cool or freezer rooms 40 1 Jul 2005 | [35] Table B, items beginning with S, items grouped under the heading 'Security and monitoring assets:' | Electronic tags (releases - retail stores) 6 ⅔ 1 Jan 2001 | [36] Table B, items beginning with S | Signs 20 1 Jan 2001 | Insert | Signage for business identification (including lighting for signs) 10 1 Jul 2005 | [37] Table B, items beginning with S, items grouped under the heading 'Swimming pool assets:' | Swimming pools: Above-ground 10 1 Jan 2001 Concrete 50 1 Jan 2001 Fibreglass 20 1 Jan 2001 | Insert | Swimming pools(used as plant in a business):: Above-ground 10 1 Jul 2005 Concrete 50 1 Jul 2005 Fibreglass 20 1 Jul 2005 | [38] Table B, items beginning with T, items grouped under the heading 'Telephone installations:' | After | Reservation system (data print) 20 1 Jan 2001 | Insert | Telephone hand sets 10 * 1 Jul 2005 | [39] Table B, items beginning with W | After | Windmills 20 1 Jan 2001 | Insert | Window blinds used in commercial buildings 20 * 1 Jul 2005", "Related_Explanatory_Statements": "Effective Life 2005/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20051/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2005/2", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2005 (No. 2) ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2005", "Date_of_Issue": "7 December 2005", "Signatory": "BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel", "Registration_Number": "F2005L04024", "Registration_Date": "13 December 2005", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2005 (No. 2) . | This Determination commences on 1 January 2006. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Table A, industry category CONSTRUCTION (41111 to 42590) | Omit Linemarkers 11 * 1 Jul 2002 | [2] Table A, industry category CONSTRUCTION (41111 to 42590) | After | Track loaders 9 * 1 Jul 2002 | Insert Traffic management assets (use the relevant lives given under Machinery and equipment hiring and leasing (77410 to 77430), whether or not the assets are in fact hired or leased) | [3] Table A, industry category CULTURAL AND RECREATIONAL SERVICES (91110 to 93302), sub-category Film, video and radio services (91110 to 91210) | Omit the sub-category, substitute the following sub-categories in their appropriate numerical positions within the category Film and video production (91110) Camera accessories: Aspect ratio converters 12 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Speed control, time lapse and phase adjustment controls 10 * 1 Jan 2006 Time code generators and master clocks 10 * 1 Jan 2006 Underwater and marine housings and rain deflectors 12 * 1 Jan 2006 Video assist systems (incorporating monitors, video recorders with playback, transmitters and receivers) 3 * 1 Jan 2006 Cameras: Digital cameras 5 * 1 Jan 2006 16mm and 35mm film cameras 10 * 1 Jan 2006 Camera lens accessories: Coloured and graduated filters and filter stages 3 * 1 Jan 2006 Fish eye and wide angle lens adapters 10 * 1 Jan 2006 Follow focus, remote focus, shutter and zoom controls 10 * 1 Jan 2006 Image stabilisers, matte boxes, and teleprompters 10 * 1 Jan 2006 Camera lenses 10 * 1 Jan 2006 Camera supports (including heads, legs, mounts and tripods) 10 * 1 Jan 2006 Grips' assets: Camera cranes 10 * 1 Jan 2006 Camera heads 10 * 1 Jan 2006 Car rigs, sea rigs and other specialised rigs 2 * 1 Jan 2006 Communications systems 5 * 1 Jan 2006 Dollies 12 * 1 Jan 2006 Dolly and camera attachments 10 * 1 Jan 2006 Dolly track 5 * 1 Jan 2006 Remote camera control systems 10 * 1 Jan 2006 Towers, rigging, and dance floors 10 * 1 Jan 2006 Tracking vehicles and insert trailers (see entries for Trucks and Trailers under the heading \"Motor vehicles, etc\" in Table B) Lighting assets: Accessories (including gaffer grips, clamps, mounts, and stands) 10 * 1 Jan 2006 Portable lights 10 * 1 Jan 2006 Studio lights - fixed 15 * 1 Jan 2006 Lighting control systems 10 * 1 Jan 2006 Lighting grids - fixed 20 * 1 Jan 2006 Lighting hoists 15 * 1 Jan 2006 Motion picture film processing assets: Chemical agitators and mixers 10 * 1 Jan 2006 Chemical storage tanks 15 * 1 Jan 2006 Film cleaning machines 10 * 1 Jan 2006 Film densitometers 10 * 1 Jan 2006 Film printing machines 10 * 1 Jan 2006 Film processing machines 10 * 1 Jan 2006 Film re-winders 15 * 1 Jan 2006 Flat bed and rear projection film viewers 15 * 1 Jan 2006 Film colour analysers and colour grading machines 8 * 1 Jan 2006 Optical sound camera systems (incorporating soundtrack and time code generators) 10 * 1 Jan 2006 Mixed chemical pumps 10 * 1 Jan 2006 Silver recovery units 8 * 1 Jan 2006 Sound quality control processors 5 * 1 Jan 2006 Waste water treatment assets 10 * 1 Jan 2006 Post production sound assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Audio effects units (incorporating: aural exciters, compressors, delay and effects control processors, graphic equalisers, harmonisers, limiters, noise reduction processors, reverberation processors, telephone simulators, and time controllers) 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 3 * 1 Jan 2006 Digital film projectors 5 * 1 Jan 2006 Digital sound conversion processors (including encoders and decoders) 5 * 1 Jan 2006 Hard disc video players and recorders 3 * 1 Jan 2006 Microphones and microphone accessories 10 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 5 * 1 Jan 2006 Sound mixing desks and consoles 5 * 1 Jan 2006 Speakers 7 * 1 Jan 2006 Time code synchronisation units 5 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Post production video assets: DVD players 3 * 1 Jan 2006 Edit controllers (used in linear editing) 4 * 1 Jan 2006 High definition digital film scanners 4 * 1 Jan 2006 High definition laser film recorders 5 * 1 Jan 2006 Monitors 5 * 1 Jan 2006 Motion capture and analysis systems 5 * 1 Jan 2006 Non-linear editing systems (incorporating computer control, interface and hard disc system) 5 * 1 Jan 2006 Telecine chain (incorporating colour correctors, film time code readers, grain and noise reduction systems and telecine machine) 7 * 1 Jan 2006 VHS video cassette players and recorders 2 * 1 Jan 2006 Video routers and servers 5 * 1 Jan 2006 Videotape players and recorders 5 * 1 Jan 2006 Screening theatre assets: Audio amplification and processing equipment (includes component racks systems) 5 * 1 Jan 2006 Digital audio players, digital film projectors and digital sound conversion processors 5 * 1 Jan 2006 Motion picture film projectors 10 * 1 Jan 2006 Screens 8 * 1 Jan 2006 Speakers 10 * 1 Jan 2006 Sound recording assets: Amplifiers and pre-amplifiers 5 * 1 Jan 2006 Sound mixing consoles 5 * 1 Jan 2006 Boom poles 2 * 1 Jan 2006 Compressors, expanders and limiters 5 * 1 Jan 2006 Digital audio players and recorders (including CD, DVD, DAT (digital audio tape), mini disc and hard disc players and recorders) 2 * 1 Jan 2006 Digital or electronic time code slates 5 * 1 Jan 2006 Headphones: Generally 2 * 1 Jan 2006 Miniature in-ear headphones 1 * 1 Jan 2006 Microphones: Field or boom microphones 7 * 1 Jan 2006 Lapel microphones 1 * 1 Jan 2006 Microphone cables 2 * 1 Jan 2006 Microphone accessories (including adapters, connectors, stands, suspension mounts, pistol grips, windscreens and windjammers) 5 * 1 Jan 2006 Radio microphone systems (incorporating antennas, miniature microphones, receivers and transmitters) 5 * 1 Jan 2006 Studio microphones 10 * 1 Jan 2006 Monitors 2 * 1 Jan 2006 Speakers 5 * 1 Jan 2006 Vision switchers 5 * 1 Jan 2006 Video monitors 5 * 1 Jan 2006 Cinema operation (91130) Audio amplification and processing equipment (including component rack systems) 10 * 1 Jan 2001 Carpets 5 * 1 Jan 2001 Cinema and sound processor 8 * 1 Jan 2001 Cinema automation system 10 * 1 Jan 2001 Cinema seating (including frame, seat body and cover) 7 * 1 Jan 2001 Curtains, wall and acoustic treatments 7 * 1 Jan 2001 Drive-in plant: Sound transmission equipment 10 * 1 Jan 2001 Listening units (including posts, wiring and speaker equipment) 10 * 1 Jan 2001 Screens and screen framing 15 * 1 Jan 2001 Film handling and maintenance equipment (includes splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001 Film transport system (including platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001 Lighting (includes dimmers, aisle and seat) 10 * 1 Jan 2001 Loud speakers and sound reproduction equipment 10 * 1 Jan 2001 Motion picture and slide projection equipment: Motion picture projector 10 * 1 Jan 2001 Projection port 20 * 1 Jan 2001 Projector heat extraction system 10 * 1 Jan 2001 Slide projector 10 * 1 Jan 2001 Screen installations (includes screens, framing and masking equipment) 8 * 1 Jan 2001 Radio services (91210) Radio broadcasting equipment: Computer automated 10 1 Jan 2001 General plant 6 ⅔ 1 Jan 2001 Steel masts 40 1 Jan 2001 Music and theatre productions operation (92412) Theatre equipment: Accessories (theatrical wigs, costumes, etc) 5 1 Jan 2001 | [4] Table A, industry category CULTURAL AND RECREATIONAL SERVICES (91110 to 93302), heading to the sub-category Libraries, museums, the arts and parks and gardens (92100 to 92590) | After | Omit \" 92590 \", substitute \" 92390 \". | [5] Table A, industry category MANUFACTURING (21110 to 29490), sub-category Printing, publishing and recorded media (24110 to 24309) | Omit the sub-category, substitute the following sub-categories in their appropriate numerical positions within the category Paper stationery manufacturing (24110) Stationers' manufacturing plant 13 ⅓ 1 Jan 2001 Printing (24120) Commercial printing assets: Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) 5 * 1 Jan 2006 Offset lithography printing presses: Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment) 15 * 1 Jan 2006 Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) 12 ½ * 1 Jan 2006 Post-press (finishing) trade services assets - see Table A Services to Printing (24130) Pre-press trade services assets - see Table A Services to Printing (24130) Quality control assets (including densitometers, plate readers and spectrophotometers) 5 * 1 Jan 2006 Screen printing assets: Ancillary assets: Dryers (including conventional air dryers, flash curers and UV dryers) 12 ½ * 1 Jan 2006 Drying racks 20 * 1 Jan 2006 Emulsion coaters 10 * 1 Jan 2006 Exposure lights 5 * I Jan 2006 Screen frames 10 * 1 Jan 2006 Sign cutting machines 5 * 1 Jan 2006 Squeegee cutters 10 * 1 Jan 2006 Vacuum frames 20 * 1 Jan 2006 Press assets: Heat presses used in sublimation finishing 25 * 1 Jan 2006 Pen and pad print machines 20 * 1 Jan 2006 Screen printing presses: Automatic presses (including in-line multicolour presses) 15 * 1 Jan 2006 Cylinder presses 15 * 1 Jan 2006 Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses) 20 * 1 Jan 2006 Screen reclamation assets: Screen cleaning bays 10 * 1 Jan 2006 Screen washers (automatic) 6 * 1 Jan 2006 Water blasters 4 * 1 Jan 2006 Support assets: Afterburners 10 * 1 Jan 2006 Dust/waste extraction systems 15 * 1 Jan 2006 Flexographic printing assets: Printing machines incorporating electronic memory units 10 1 Jan 2001 Services to printing (24130) Post-press (finishing) trade services assets: Addressing and mailing assets: Combination addressing, folding and gluing mailing units 10 * 1 Jan 2006 Inkjet addressing printers 5 * 1 Jan 2006 Bagging and wrapping machines (including palletisers) 10 * 1 Jan 2006 Banding and tying machines 12 ½ * 1 Jan 2006 Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders) 5 * 1 Jan 2006 Binding assets: Binding lines (including case binding lines and perfect binding lines) 15 * 1 Jan 2006 Perfect binders - standalone 10 * 1 Jan 2006 Stitchers: Generally (including drum stitchers, saddle stitching lines and side stitchers) 12 ½ * 1 Jan 2006 Saddle stitchers - standalone (bookletmakers) 7 ½ * 1 Jan 2006 Casemakers 10 * 1 Jan 2006 Collators 15 * 1 Jan 2006 Die cutters 15 * 1 Jan 2006 Drilling units 10 * 1 Jan 2006 Foil stamping machines 10 * 1 Jan 2006 Folders 12 ½ * 1 Jan 2006 Guillotines and ancillary assets (including joggers, stackers and transomats) 15 * 1 Jan 2006 Laminators 10 * 1 Jan 2006 Mail inserters 5 * 1 Jan 2006 Perforators 10 * 1 Jan 2006 Sewing machines 15 * 1 Jan 2006 Three knife trimmers 15 * 1 Jan 2006 Pre-press trade services assets: Conventional flexographic plate making assets (including combination units, dryers, post-exposure units, ultra-violet (UV) light exposure units and washout units) 7 * 1 Jan 2006 Film and plate processors 6 * 1 Jan 2006 Film projection camera systems (including backing board and processing assets) 10 * 1 Jan 2006 Platesetters: Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct-to-plate flexographic platesetters (Computer Digital Imagers) 5 * 1 Jan 2006 Film image platesetters (imagesetters) 7 * 1 Jan 2006 Plotters 5 * 1 Jan 2006 Proofers: Analogue film or photographic proofers 7 * 1 Jan 2006 Digital and ink-jet proofers 5 * 1 Jan 2006 Scanners: Drum 10 * 1 Jan 2006 Flatbed 5 * 1 Jan 2006 Newspaper printing or publishing (24210) Newspaper wrapping machines 10 1 Jan 2001 Offset printers 10 1 Jan 2001 | [6] Table A, industry category MANUFACTURING (21110 to 29490), sub-category Alumina production (27210) | Brick or concrete structure 100 1 Jan 2001 Wooden structure 20 1 Jan 2001 | [7] Table A, industry category MINING (11010 to 15200), entry relating to Infrastructure support assets (27210) | Pipes and pipelines (including valves and fittings) 25 * 1 Jul 2003 | Substitute Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 | [8] Table A, industry category MINING (11010 to 15200), sub-category Coal mining (11010 to 11020), entry relating to Infrastructure support assets | Pipes and pipelines 25 * 1 Jul 2003 | Substitute | Pipes and pipelines (including valves and fittings): Generally 25 * 1 Jul 2003 Slurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 | [9] Table A, industry category MINING (11010 to 15200), after sub-category Oil and gas extraction (12000) | Insert | Iron ore mining (13110) Infrastructure support assets: Blowers, high pressure 15 * 1 Jan 2006 Dust suppression/control equipment 15 * 1 Jan 2006 Materials handling assets: Feeders: Vibrating 10 * 1 Jan 2006 Mineral dressing assets: Cyclones, dense/heavy medium (unlined nihard) 1 * 1 Jan 2006 Dense medium separation assets (including baths and drums) 20 * 1 Jan 2006 Magnetic separation assets: LIMS (low intensity magnetic separators) 20 * 1 Jan 2006 WHIMS (wet high intensity magnetic separators) 15 * 1 Jan 2006 Screening assets 10 * 1 Jan 2006 | [10] Table A, industry category MINING (11010 to 15200), sub-category Gold ore mining (13140), entry relating to Gold ore processing assets | Slurry pipelines 15 * 1 Jul 2004 | [11] Table A, industry category MINING (11010 to 15200), sub-category Mineral sand mining (13150), entry relating to Support assets | Pipelines, piping and pumps 20 * 1 Jan 2003 | Substitute Pipes and pipelines (including valves and fittings): Generally 20 * 1 Jan 2003 lurry pipework within processing facility (including slurry pipe to thickener) 10 * 1 Jan 2006 Pumps 20 * 1 Jan 2003 | [12] Table A, industry category PERSONAL AND OTHER SERVICES (95110 to 97000), sub-category Personal and other goods hiring (95100 to 95190) | Omit the sub-category, substitute | Personal and household goods hiring (95110 to 95190) Household assets: Clothes dryers 5 * 1 Jan 2006 Digital video display (DVD) players 5 * 1 Jan 2006 Dishwashers 8 * 1 Jan 2006 Evaporative coolers, portable 5 * 1 Jan 2006 Freezers 6 * 1 Jan 2006 Microwave ovens 6 * 1 Jan 2006 Refrigerators 6 * 1 Jan 2006 Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 5 * 1 Jan 2006 Surround sound systems (incorporating audio-video receivers and speakers) 5 * 1 Jan 2006 Television sets 8 * 1 Jan 2006 Vacuum cleaners, portable 5 * 1 Jan 2006 Video cassette recorder systems (VCR) 5 * 1 Jan 2006 Washing machines 6 * 1 Jan 2006 | [13] Table A, industry category PROPERTY AND BUSINESS SERVICES (77110 to 78690), sub-category Machinery and equipment hiring and leasing (77410 to 77430) | After the entry relating to Power tools, insert | Traffic management assets: Crash prevention assets: Barriers: Concrete 30 * 1 Jan 2006 Plastic 5 * 1 Jan 2006 Crash attenuators (truck mounted) 10 * 1 Jan 2006 Road marking assets: < 100 litre capacity 5 * 1 Jan 2006 100 to 500 litre capacity 9 * 1 Jan 2006 > 500 litre capacity 11 * 1 Jan 2006 Line grinders (walk behind) 5 * 1 Jan 2006 Static signage (including safety cones, barricades, warning signs and bollards) 3 * 1 Jan 2006 Traffic management signs: Arrow boards 10 * 1 Jan 2006 Speed observation signs 10 * 1 Jan 2006 Traffic lights - mobile 10 * 1 Jan 2006 Variable message signs 10 * 1 Jan 2006 | [14] Table B, items beginning with E | Before | Engines 20 1 Jan 2001 | Insert Elevated work platforms: Boom (including knuckle and telescopic) 15 * 1 Jan 2006 Personal 10 * 1 Jan 2006 Scissor 10 * 1 Jan 2006 | [15] Table B, items beginning with L | After | Laboratory equipment 13 ⅓ 1 Jan 2001 | Insert | Ladders (including stepladders, work platforms extension ladders, trestles and planks): Aluminium 4 * 1 Jan 2006 Fibreglass 4 * 1 Jan 2006 | [16] Table B, items beginning with L | Lift: Boom 3 1 Jan 2001 | Substitute | Lifts (elevated work platforms): Boom (including knuckle and telescopic) 15 * 1 Jan 2006 Personal 10 * 1 Jan 2006 Scissor 10 * 1 Jan 2006 | [17] Table B, items beginning with M | Motor vehicles, etc: Cars (motor vehicles designed to carry a load of less than one tonne or fewer than 9 passengers): Generally 8 * 1 Jul 2002 Hire and travellers' cars 5 1 Jan 2001 Taxis 4 1 Jan 2001 | Substitute | Motor vehicles, etc: Cars (motor vehicles designed to carry a load of less than one tonne and fewer than 9 passengers): Generally 8 * 1 Jan 2006 Hire and travellers' cars 5 1 Jan 2001 Taxis 4 1 Jan 2001 | [18] Table B, items beginning with P, items grouped under the heading 'Point of sale assets:' | Cash transfer system assets, pneumatic type (including circuit boards, printers, transfer pipes and turbines) 10 * 1 Jul 2005 | Substitute | Cash transfer system assets, pneumatic type (including printer circuit board, transfer pipes and turbines) 10 * 1 Jul 2005 | [19] Table B, Table B, items beginning with S | Scaffolding 10 1 Jan 2001 | Substitute | Scaffolding: Aluminium 5 * 1 Jan 2006 Fibreglass 5 * 1 Jan 2006 Steel 15 * 1 Jan 2006", "Related_Explanatory_Statements": "Effective Life 2005/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20052/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2005/3", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2005 (No. 3) ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2005", "Date_of_Issue": "22 December 2005", "Signatory": "BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel", "Registration_Number": "F2005L04252", "Registration_Date": "23 December 2005", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2005 (No. 3) . | This Determination commences on 1 July 2004. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Table A, industry category CULTURAL AND RECREATIONAL SERVICES (91110 to 93302), sub-category Film and video production (91110) | Film and video production (91110) | After Camera supports (including heads, legs mounts and tripods) 10 * 1 Jan 2006 | Insert copyright in a feature film (including an exclusive licence relating to the copyright in a feature film) 5 * 1 Jul 2004", "Related_Explanatory_Statements": "Effective Life 2005/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EF20053/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2004/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 1) ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2004", "Date_of_Issue": "15 June 2004", "Signatory": "BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel", "Registration_Number": "F2005B01633", "Registration_Date": "23 August 2005", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 1) . | This Determination commences on 1 July 2004. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 . | (section 3) | [1] Table A, industry category ACCOMMODATION, CAFES AND RESTAURANTS (57100 to 57402) | Omit Accommodation (57100) Houses and Flats Let Furnished: Blinds, Venetian 20 1 Jan 2001 Electric clock 13 ⅓ 1 Jan 2001 Electric heater 10 1 Jan 2001 Garbage units (compacting) 6 ⅔ 1 Jan 2001 Refrigerators 13 ⅓ 1 Jan 2001 Stoves 20 1 Jan 2001 | [2]-Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 04203), sub-category Agriculture (01110 to 04203) | Omit heading Agriculture (01110 to 02200) | Substitute Agriculture and Services to agriculture (01110 to 02200) | [3]-Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 04203), sub-category Forestry and logging (03010 to 03030) | Insert after Agriculture and Services to agriculture (01110 to 02200) Forestry and logging (03010 to 03030) Logging plant: Cable system (including winches and high leads) 8 * 1 Jan 2001 Forwarders 8 * 1 Jan 2001 Harvesters and feller bunchers (includes heads) 7 * 1 Jan 2001 Log trailers 10 * 1 Jan 2001 Saws: Mobile 8 * 1 Jan 2001 Portable chain 2 * 1 Jan 2001 Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7 * 1 Jan 2001 | [4]-Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 04203), sub-category Fishing/Aquaculture (04110 to 04203) | Omit heading Fishing / Aquaculture (04110 to 04203) | Substitute Marine fishing and Aquaculture (04110 to 04203) | [5]-Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication Services (71110 to 71200) | Omit heading Telecommunication services (71110 to 71200) | Substitute Telecommunication services (71200) | [6]-Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication Services (71110 to 71200) | Insert after entry for International telecommunications submarine cable Telecommunication services (71200) Microwave radio telecommunication assets: Air-conditioning units 5 * 1 Jul 2004 Antennas (incorporating wave guide, pressurisation unit, dehydrator and data cable): High capacity licensed microwave radio 10 * 1 Jul 2004 Medium capacity licensed microwave radio 8 * 1 Jul 2004 Low capacity licensed microwave radio 5 * 1 Jul 2004 Batteries, rectifiers 6 * 1 Jul 2004 Equipment shelter 25 * 1 Jul 2004 Microwave radio system including modulator, demodulator, receiver, transmitter, monitoring/supervisory system, RF filter: High capacity licensed microwave radio system ≥ 68Mb 10 * 1 Jul 2004 Medium capacity licensed microwave radio system ≥ 16Mb to < 68Mb 8 * 1 Jul 2004 Low capacity licensed microwave radio system < 16Mb 5 * 1 Jul 2004 Class licence microwave radio system (including antenna) 3 * 1 Jul 2004 Multiplexer 10 * 1 Jul 2004 Towers (including guyed, lattice and steel or concrete poles) 25 * 1 Jul 2004 | [6]-Table A, industry category HEALTH AND COMMUNITY SERVICES (86110 to 87290) | Omit Nursing Homes (86130) Nursing Home: Commode 13 ⅓ 1 Jan 2001 Nurse call equipment 20 1 Jan 2001 Scales 20 1 Jan 2001 Shower chairs 10 1 Jan 2001 Trolleys 13 ⅓ 1 Jan 2001 | Substitute Nursing homes (86130) Beds: Electronic 7 * 1 Jul 2004 Mechanical 10 * 1 Jul 2004 Bedside cabinets/lockers, carts and poles and overbed tables 10 * 1 Jul 2004 Commodes 10 * 1 Jul 2004 Nurse call systems 7 * 1 Jul 2004 Pan flushers 10 * 1 Jul 2004 Patient hoists and lifters 10 * 1 Jul 2004 Patient monitoring assets 7 * 1 Jul 2004 Patient scales 10 * 1 Jul 2004 Shower chairs 7 * 1 Jul 2004 Trolleys 10 * 1 Jul 2004 Wheelchairs 10 * 1 Jul 2004 | [7]-Table A, industry category MANUFACTURING (21110 to 29490) | Omit the category | Substitute MANUFACTURING (21110 to 29490) Food, beverage and tobacco manufacturing (21110 to 21900) Aerated water plant 13 ⅓ 1 Jan 2001 Bacon manufacture: Bacon bins (demountable pig confinement units): Galvanised iron components of structure 33 ⅓ 1 Jan 2001 Plant installed in structure 20 1 Jan 2001 Curing plant: Fixtures (including overhead tracking) 20 1 Jan 2001 Other 13 ⅓ 1 Jan 2001 Factory building (40 percent of the total cost of the building is regarded as an integral part of plant and machinery): Brick, stone or concrete structure 100 1 Jan 2001 Wooden structure 20 1 Jan 2001 Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray unit, pan cleaners, and topping applicators) 15 * 1 Jan 2002 Automatic pan storage unit 20 * 1 Jan 2002 Automatic product handling assets (including basket loader and basket stacker) 15 * 1 Jan 2002 Bread crumb assets (including bagger, debagger, hammer mill, oven, screw conveyor, and sifter) 20 * 1 Jan 2002 Conveyors: Generally 15 * 1 Jan 2002 Infloor 12 * 1 Jan 2002 Cooling and refrigeration assets: Cooling tunnels, tray and vacuum coolers 20 * 1 Jan 2002 Freezers (including blast freezer, plate freezer) 15 * 1 Jan 2002 Spiral cooler, spiral freezer 10 * 1 Jan 2002 Final prover (mechanical type) 15 * 1 Jan 2002 Final prover (rack type) 8 * 1 Jan 2002 Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weigher, extruders, final moulder/panner, first/intermediate prover, gauge rolls, laminators, meat cooker, meat extruder, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow hander, sheeters and stampers) 12 ½ * 1 Jan 2002 Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) 15 * 1 Jan 2002 Ovens: Rack ovens 8 * 1 Jan 2002 Tray type ovens (including swing tray) 20 * 1 Jan 2002 Tunnel ovens: Generally 20 * 1 Jan 2002 Lidding systems 10 * 1 Jan 2002 Packaging assets (including accumulators, bag closer, bread bagger, box and carton making machines, finished product check weigher, flow wrappers, metal detectors, robotic pick and place and shrink wrappers) 10 * 1 Jan 2002 Proof and bake systems: Spiral oven 15 * 1 Jan 2002 Spiral prover 10 * 1 Jan 2002 Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) 12 ½ * 1 Jan 2002 Slicers (including bread band slicer, cake slicer and reciprocating blade slicer) 10 * 1 Jan 2002 Storage, feeding and ingredient handling assets: Flour silos 25 * 1 Jan 2002 Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002 Weighers 10 * 1 Jan 2002 Brewery plant: General plant 20 1 Jan 2001 Pipes and piping: Condenser 20 1 Jan 2001 Expansion 40 1 Jan 2001 Other 40 1 Jan 2001 Butchers' plant 20 1 Jan 2001 Cigarette paper cutting and folding plant 10 1 Jan 2001 Confectioners' machinery 20 1 Jan 2001 Dairy product manufacturing: Buildings Factory building (66 ⅔ percent of the total cost of the building is regarded as an integral part of plant and machinery): Brick or concrete structure 100 1 Jan 2001 Wooden structure 20 1 Jan 2001 Centrifuges (includes separators, decanters, clarifiers and bactofuges) 15 * 1 Jan 2001 Cheese blockformers 15 * 1 Jan 2001 Churns (includes continuours buttermaker, butter reworker and ice cream freezer) 15 * 1 Jan 2001 Continuous cheddaring machine 15 * 1 Jan 2001 Conveyors 10 1 Jan 2001 Driers (includes drum, fluidised bed and spray) 20 * 1 Jan 2001 Evaporators (includes circulation/vacuum chamber and falling film) 20 * 1 Jan 2001 Heat exchangers 15 * 1 Jan 2001 Homogenisers 15 * 1 Jan 2001 Membrane filtration plant: Filter membranes 1 ½ * 1 Jan 2001 Membrane holding tanks 15 * 1 Jan 2001 Pumps (brine and cream) 10 1 Jan 2001 Tanks (includes storage, mixing, process and balance tanks) 20 * 1 Jan 2001 Water cooling and aerating plant 8 1 Jan 2001 Distillery plant (brandy etc) 13 ⅓ 1 Jan 2001 Flour-milling plant: Bins (wooden) 33 ⅓ 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Silos, concrete 50 * 1 Jan 2004 Silos, galvanised 30 * 1 Jan 2004 Silos, steel 40 * 1 Jan 2004 Fruit and vegetable canning plant 20 1 Jan 2001 Jam-making plant 20 1 Jan 2001 Linseed oil manufacturing plant 13 ⅓ 1 Jan 2001 Maltsters' plant: Bins (wooden) 33 ⅓ 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Silos (steel and concrete) 100 1 Jan 2001 Meat works plant: Building (66 ⅔ per cent of the total cost of the building (including slaughter houses, chillers, freezing rooms, cooling rooms, blast tunnels, boning and packing rooms) is regarded as an integral part of plant and machinery): Brick, stone and concrete structures 100 1 Jan 2001 Wooden structures 20 1 Jan 2001 Stock-yards, pens and lairages (both timber and steel, but excluding concrete stockyard floors) 20 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Pasta manufacturing and related freezing equipment 10 1 Jan 2001 Poultry processing plant: Conveyor systems and troughing 20 1 Jan 2001 Refrigeration plant and boiler 10 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Rendering plant: Bagging/weigh batching machine 10 * 1 Jan 2001 Bins (includes raw material bins, charging hopper/feedbin, cake bin and holding bin) 15 * 1 Jan 2001 Blood drying equipment (includes blood holding tank, agitated holding tank, coagulator, drier, decanter and dried blood hopper) 10 * 1 Jan 2001 Cookers and driers (includes batch cooker, continuous cooker, continuous drier and pre-heater) 15 * 1 Jan 2001 Decanter/centrifuge 12 * 1 Jan 2001 Environmental control equipment (includes condenser and associated equipment, bio-filter, air--scrubber, after-burner and dissolved air flotation system) 10 * 1 Jan 2001 Feathrolyser/feather hydrolyser 10 * 1 Jan 2001 Magnet 15 * 1 Jan 2001 Mill 10 * 1 Jan 2001 Mincer/grinder 5 * 1 Jan 2001 Pans and screens (includes percolator pans/screen and shaker screen ) 15 * 1 Jan 2001 Pre-breaker/pre-hogger 10 * 1 Jan 2001 Screw and bucket elevators 10 * 1 Jan 2001 Screw press/expeller press 13 * 1 Jan 2001 Separator/polisher 15 * 1 Jan 2001 Tallow storage tank 15 * 1 Jan 2001 Waste heat evaporator 15 * 1 Jan 2001 Rice milling plant 13 ⅓ 1 Jan 2001 Sugar mills 13 ⅓ 1 Jan 2001 Tobacco kilns 20 1 Jan 2001 Wine-making machinery 20 1 Jan 2001 Textile, clothing, footwear and leather manufacturing (22110 to 22620) Boot and shoe-making machinery: Machinery and general plant 13 ⅓ 1 Jan 2001 Moulds for plastic heels 3 1 Jan 2001 Vulcanising moulds 5 1 Jan 2001 Clothing and millinery manufacturing plant: Hat manufacturing plant and machinery 13 ⅓ 1 Jan 2001 Sewing machines 10 1 Jan 2001 General plant 20 1 Jan 2001 Cotton manufacturers' machinery: Conveyors 10 1 Jan 2001 Engines, gas 20 1 Jan 2001 Gas producer plant 13 ⅓ 1 Jan 2001 Gins 10 1 Jan 2001 Flock manufacturing plant: General plant 20 1 Jan 2001 Carding machines 13 ⅓ 1 Jan 2001 Knitting machines 13 ⅓ 1 Jan 2001 Rope and twine manufacturers' plant 20 1 Jan 2001 Tanners' plant: General plant 20 1 Jan 2001 Modern plant used in 'wet' process 13 ⅓ 1 Jan 2001 Weaving machinery (silk and cotton) 13 ⅓ 1 Jan 2001 Wool dumping machinery 13 ⅓ 1 Jan 2001 Wool scouring machinery 16 ⅔ 1 Jan 2001 Woollen manufacturers' machinery 16 ⅔ 1 Jan 2001 Log sawmilling and timber dressing and Other wood product manufacturing (23110 to 23290) Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Saw milling equipment: Dry or planner mill plant: Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001 Stacker 15 * 1 Jan 2001 Tray sorter 15 * 1 Jan 2001 Green mill plant: Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001 Heating plant (includes storage bins/silos) 15 * 1 Jan 2001 Kiln drying plant: Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001 Timber drying kilns and reconditioners 15 * 1 Jan 2001 Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001 Sorter and trimming line plant: Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Vertical bin sorters 15 * 1 Jan 2001 Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets.) 10 * 1 Jan 2001 Log, lumber and waste transfer equipment 15 * 1 Jan 2001 Log yard equipment: Fixed and mobile cranes 12 * 1 Jan 2001 Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001 Watering systems 15 * 1 Jan 2001 Miscellaneous plant: Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001 Moisture meters 3 * 1 Jan 2001 Saw and knife sharpening equipment 10 * 1 Jan 2001 Walkways 15 * 1 Jan 2001 Waste processing equipment: Bins - waste, chip and fuel 15 * 1 Jan 2001 Chippers, shakers/screens and hoggers 10 * 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 Paper and paper product manufacturing (23310 to 23390) Pulp and paper mill assets: Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) 15 * 1 Jan 2002 Box and carton making assets (including box converting assets and corrugators) 10 * 1 Jan 2002 Chemical preparation assets (including tanks and pipes used for chemical preparation) 10 * 1 Jan 2002 Electrical and instrumentation assets: Control systems 10 * 1 Jan 2002 Control valves 15 * 1 Jan 2002 Local indicators (pressure, level and temperature) 15 * 1 Jan 2002 Power plant assets (including switchgear, transformers, and turbo generators) - see Table A Electricity supply (36100) * 1 Jan 2002 Sensors: Specialised 8 * 1 Jan 2002 Standard 15 * 1 Jan 2002 Finishing and converting assets (including cut size sheeting/ream wrapping assets, reel wrappers, sheeting machines, tissue converting lines and winders) 15 * 1 Jan 2002 Paper machine assets: Dry end assets (including calenders, coaters and-reelers) 15 * 1 Jan 2002 Dryers (including MG cylinder and yankee cylinder) 25 * 1 Jan 2002 Size press 15 * 1 Jan 2002 Wet end assets (including forming section, head box and press section) 10 * 1 Jan 2002 Pulp process assets: Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20 * 1 Jan 2002 Other assets (including cleaners, flotation-cells, pulpers and repulpers, refiners, screens--and washers/thickeners) 15 * 1 Jan 2002 Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Tanks 20 * 1 Jan 2002 Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10 * 1 Jan 2002 Printing, publishing and recorded media (24110 to 24309) Bookbinding plant and machinery 20 1 Jan 2001 Newspaper wrapping machines 10 1 Jan 2001 Printers' plant and machinery: Dryers automatic and semi-automatic 6 ⅔ 1 Jan 2001 Dryers manual 20 1 Jan 2001 Electronic engraving machines 10 1 Jan 2001 Graphic arts plant: Colour scanners 10 1 Jan 2001 Guillotines 10 1 Jan 2001 Offset printers 10 1 Jan 2001 Platemaking apparatus 10 1 Jan 2001 Machinery 13 ⅓ 1 Jan 2001 Photo-typesetting plant (computerised) 5 1 Jan 2001 Printing machines incorporating electronic memory units 10 1 Jan 2001 Screen printing plant (automatic and semi-automatic, including dryers) 6 ⅔ 1 Jan 2001 Type 6 ⅔ 1 Jan 2001 Stationers' manufacturing plant 13 ⅓ 1 Jan 2001 Petroleum refining (25100) Oil refinery assets: Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping 15 * 1 Jul 2002 Assets used in sulphur recovery: Generally 15 * 1 Jul 2002 Sulphur pit 10 * 1 Jul 2002 Assets used in other processes: Air compressor 30 * 1 Jul 2002 Catalyst regenerator 20 * 1 Jul 2002 Chemical injection system 5 * 1 Jul 2002 Coke drum 20 * 1 Jul 2002 Distillation column 30 * 1 Jul 2002 Drum: Generally 20 * 1 Jul 2002 Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15 * 1 Jul 2002 Electric desalter 25 * 1 Jul 2002 Expansion turbine 25 * 1 Jul 2002 Fan/Blower 30 * 1 Jul 2002 Filter/Coalescer: Generally 25 * 1 Jul 2002 Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation 20 * 1 Jul 2002 Flare stack 25 * 1 Jul 2002 Flare tip 5 * 1 Jul 2002 Fractionating column 30 * 1 Jul 2002 Furnace: Generally 25 * 1 Jul 2002 Used in continuous coking, delayed coking or visbreaking 20 * 1 Jul 2002 Gas absorber: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Gas adsorber 25 * 1 Jul 2002 Heat exchanger: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Jet ejector 20 * 1 Jul 2002 Liquid extraction column: Generally 25 * 1 Jul 2002 Used in amine treating 20 * 1 Jul 2002 Piping 30 * 1 Jul 2002 Process gas compressor 30 * 1 Jul 2002 Pump: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Reactor 25 * 1 Jul 2002 Rotary filter 20 * 1 Jul 2002 Scrubber 25 * 1 Jul 2002 Side stream stripper 25 * 1 Jul 2002 Storage tank: Generally 25 * 1 Jul 2002 Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20 * 1 Jul 2002 Stripper: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Bunds (other than formed with earth) 100 1 Jan 2001 Control systems assets (excluding computers) 10 * 1 Jul 2002 Effluent separators (concrete) 40 1 Jan 2001 Laboratory equipment 20 1 Jan 2001 Basic chemical manufacturing (25310 to 25350) Chemical manufacturing plant: General plant 13 ⅓ 1 Jan 2001 Organic peroxides explosion (cell block) 20 1 Jan 2001 Fertiliser manufacturing plant 20 1 Jan 2001 Oxygen manufacturing plant 13 ⅓ 1 Jan 2001 Salt manufacturing and refining plant 10 1 Jan 2001 Sulphuric acid plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 Other chemical product manufacturing (25410 to 25490) Boot and shoe polish manufacturing plant 13 ⅓ 1 Jan 2001 Explosive manufacturing and chemical plant 13 ⅓ 1 Jan 2001 Eucalyptus oil plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Gelatine and glue manufacturing plant 13 ⅓ 1 Jan 2001 Ink factory plant 20 1 Jan 2001 Medicinal and pharmaceutical product manufacturing (25430) Laboratory assets: Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers) 5 * 1 Jan 2004 Bench top autoclaves 5 * 1 Jan 2004 Incubators 6 * 1 Jan 2004 Particle sizers 5 * 1 Jan 2004 Packaging assets: Accumulators 10 * 1 Jan 2004 Batch, barcode, label, and volume readers 10 * 1 Jan 2004 Blister pack packaging machines 10 * 1 Jan 2004 Blow-fill-seal (BFS) machines 12 * 1 Jan 2004 Bottle and vial inverters and blowers 10 * 1 Jan 2004 Bottle and vial unscramblers 10 * 1 Jan 2004 Bundlers and bundle packing machines 10 * 1 Jan 2004 Cappers and sealers (including tamper proof sealers) 10 * 1 Jan 2004 Cartoners 10 * 1 Jan 2004 Check weighers 10 * 1 Jan 2004 Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers) 12 * 1 Jan 2004 Desiccant and cotton wool depositors/inserters 10 * 1 Jan 2004 Dropper and leaflet inserters 10 * 1 Jan 2004 Flaming stations 10 * 1 Jan 2004 Flow wrappers and shrink wrappers 10 * 1 Jan 2004 Ink jet batch label printers 7 * 1 Jan 2004 Labelling machines 10 * 1 Jan 2004 Palletisers 10 * 1 Jan 2004 Pinhole inspectors 10 * 1 Jan 2004 Robotic pick and place packaging machines 10 * 1 Jan 2004 Sleevers 10 * 1 Jan 2004 Tablet/capsule fillers, feeders and counters 10 * 1 Jan 2004 Production assets: Autoclaves (for terminal sterilisation) 10 * 1 Jan 2004 Drying ovens 10 * 1 Jan 2004 Encapsulators 10 * 1 Jan 2004 Fluid bed dryers 12 * 1 Jan 2004 Granulators and mixer/granulators 12 * 1 Jan 2004 Homogenisers 7 * 1 Jan 2004 Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production 10 * 1 Jan 2004 Metal detectors 10 * 1 Jan 2004 Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) 10 * 1 Jan 2004 Sizing mills 10 * 1 Jan 2004 Tablet and capsule coating machines, coating drums and coating pans 12 * 1 Jan 2004 Tablet dedusters 10 * 1 Jan 2004 Tablet presses 10 * 1 Jan 2004 Vibrating sieves 10 * 1 Jan 2004 Raw material storage and dispensing assets: Demountable strong rooms 20 * 1 Jan 2004 Dispensing booths and associated air filtration systems 10 * 1 Jan 2004 Laminar flow benches and biohazard cabinets 8 * 1 Jan 2004 Safes 20 * 1 Jan 2004 Weighing scales 10 * 1 Jan 2004 Services: Air filtration systems 10 * 1 Jan 2004 Water purification plant 10 * 1 Jan 2004 Rubber product manufacturing (25510 to 25590) Rubber manufacturers' plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 Plastic products manufacturing (25610 to 25660) Clothes peg manufacturing plant (plastic) 13 ⅓ 1 Jan 2001 Plastic industry: Blow moulders 13 ⅓ 1 Jan 2001 Dies 4 1 Jan 2001 General plant 20 1 Jan 2001 Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 13 ⅓ 1 Jan 2001 Moulds: Glass blowing 2 1 Jan 2001 High usage 5 1 Jan 2001 Low usage 10 1 Jan 2001 Once only 1 1 Jan 2001 Non-metallic mineral product manufacturing (26100 to 26400) Brick-making plant: Automatic handling equipment 10 1 Jan 2001 Brick kilns and pre kilns 13 ⅓ 1 Jan 2001 Cement brick plant 13 ⅓ 1 Jan 2001 Dryers 13 ⅓ 1 Jan 2001 General plant 10 1 Jan 2001 Cement-making plant: General plant (e.g. rotary mixing machines) 13 ⅓ 1 Jan 2001 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wet slag, or at port facilities) 40 * 1 Jan 2004 Steel, generally 30 * 1 Jan 2004 Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004 Concrete pipe manufacturing plant 13 ⅓ 1 Jan 2001 Glass bottle manufacturing plant 13 ⅓ 1 Jan 2001 Monumental masons' plant 13 ⅓ 1 Jan 2001 Plaster manufacturing plant 8 1 Jan 2001 Pottery plant 20 1 Jan 2001 Slate works plant 20 1 Jan 2001 Tile manufacturing plant (cement and concrete): General plant 10 1 Jan 2001 Pallets (aluminium used in extrusion process) 5 1 Jan 2001 Metal product manufacturing (27110 to 27690) Designs used in connection with stamping decorative steel and iron work 40 1 Jan 2001 Foundry plant: Converters 10 1 Jan 2001 Furnaces 10 1 Jan 2001 Laboratory 20 1 Jan 2001 Ladles 10 1 Jan 2001 Loose tools 5 1 Jan 2001 Machine tools 20 1 Jan 2001 Machinery and plant 20 1 Jan 2001 Moulding boxes 10 1 Jan 2001 Patterns 40 1 Jan 2001 Plant and tools (excluding furnaces, converter and ladles) 13 ⅓ 1 Jan 2001 Rolling mill engines 13 ⅓ 1 Jan 2001 Iron and steel industry: Granulators 13 ⅓ 1 Jan 2001 Slag pots 3 1 Jan 2001 Metal crushing plant (core fragmentised) 13 ⅓ 1 Jan 2001 Metal forming plant: Dies and tooling 4 ½ 1 Jan 2001 Roll forming dies 10 1 Jan 2001 Strip roll forming machines 20 1 Jan 2001 Nail manufacturing plant 20 1 Jan 2001 Saw-making plant 20 1 Jan 2001 Spring manufacturers' plant: Cooling furnaces 10 1 Jan 2001 Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Stamping blocks (used for designs of decorative steel and iron work) 20 1 Jan 2001 Tank manufacturing plant 20 1 Jan 2001 Alumina production (27210) Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): Bauxite crushing and handling assets: Conveyors 30 * 1 Jan 2003 Crushing assets 30 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Stockpile reclaimers, stackers and stacker/reclaimers 30 * 1 Jan 2003 Train loading assets (including conveyors, product bins and towers) 30 * 1 Jan 2003 Bauxite residue disposal assets: Initial containment areas 20 1 Jan 2001 Mudlakes 10 1 Jan 2001 Calcination assets: Calciners and kilns 25 * 1 Jan 2003 Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) 30 * 1 Jan 2003 Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) 30 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) 30 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) 15 * 1 Jan 2003 Pipework (including slurry pipes) 30 * 1 Jan 2003 Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) 30 * 1 Jan 2003 Brick or concrete structure 100 1 Jan 2001 Wooden structure 20 1 Jan 2001 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets (including switchgear and transformers) 30 * 1 Jan 2003 Aluminium smelting (27220) Anode baking assets (including crucibles and furnaces) 20 * 1 Jan 2003 Anode (green) pasting assets: Crushing assets 30 * 1 Jan 2003 Mixing and forming assets 15 * 1 Jan 2003 Screening assets 15 * 1 Jan 2003 Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) 20 * 1 Jan 2003 Compressors 20 * 1 Jan 2003 Control systems assets 10 * 1 Jan 2003 Cranes and gantries (including cell tending machines) 20 * 1 Jan 2003 Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 Materials handling assets: Anode transport vehicles and hot metal carriers 10 * 1 Jan 2003 Generally (including conveyors, silos and stockpile reclaiming assets) 30 * 1 Jan 2003 Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) 20 * 1 Jan 2003 Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) 25 * 1 Jan 2003 Pumps 20 * 1 Jan 2003 Steam raising and electrical infrastructure assets: Generally (including switchgear and transformers) 30 * 1 Jan 2003 Rectiformers 20 * 1 Jan 2003 Copper, silver, lead and zinc smelting, refining and Basic non-ferrous metal manufacturing n.e.c. (27230) and (27290) Pyrometallurgy assets: Calcination process assets (including kilns) 25 * 1 Jul 2003 Casting process assets for casting billets or ingots 30 * 1 Jul 2003 Converting process assets (including rotatable cylindrical furnaces) 30 * 1 Jul 2003 Cooling process assets (including cooling towers) 25 * 1 Jul 2003 Crushing and milling, infrastructure support, or materials handling assets used in pyrometallurgy - see Table A Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200) * 1 Jul 2003 Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003 Electro refining process assets 20 * 1 Jul 2003 Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 1 Jul 2003 Roasting process assets (including kilns and furnaces) 30 * 1 Jul 2003 Sintering process assets (including continuous sintering machines) 30 * 1 Jul 2003 Smelting process assets (including furnaces) 25 * 1 Jul 2003 Tinsmiths' plant 20 1 Jan 2001 Non-ferrous metal casting (27330) Metal casting assets (non-ferrous eg aluminium, brass and magnesium): Cooling assets (including tables, conveyors, towers) 15 * 1 Jan 2004 Die casting machines (including high pressure, low pressure and gravity type machines) 15 * 1 Jan 2004 Die tools (moulds used for casting) 4 * 1 Jan 2004 Heating assets: Degassing assets 5 * 1 Jan 2004 Furnaces (including dosing, holding and melting) 15 * 1 Jan 2004 Heat treatment baskets 5 * 1 Jan 2004 Heat treatment ovens 20 * 1 Jan 2004 Ingot pre-heaters 20 * 1 Jan 2004 Quenching tanks 20 * 1 Jan 2004 Machining/finishing assets: Blast machines (including shot, sand, bead) 20 * 1 Jan 2004 CNC lathes 10 * 1 Jan 2004 CNC machining centres 10 * 1 Jan 2004 CNC milling machines 10 * 1 Jan 2004 Drilling machines 15 * 1 Jan 2004 Linishing belt machines 10 * 1 Jan 2004 Trim presses (hydraulic type and crank type) 15 * 1 Jan 2004 Trim tools used in trim press machines 4 * 1 Jan 2004 Vibrating machines (including rumbling and, knock out machines) 10 * 1 Jan 2004 Materials handling conveyors 10 * 1 Jan 2004 Molten metal transfer ladles 3 * 1 Jan 2004 Paint line conveyors 15 * 1 Jan 2004 Robots 10 * 1 Jan 2004 Sand casting assets: Core boxes 4 * 1 Jan 2004 Core making machines (core blowers) 15 * 1 Jan 2004 Gas generators for sand curing 15 * 1 Jan 2004 Testing assets: Co-ordinate measurement machines 10 * 1 Jan 2004 Leak and pressure testing machines 4 * 1 Jan 2004 Spectrometers 10 * 1 Jan 2004 X-ray machines 15 * 1 Jan 2004 Motor vehicle and part manufacturing (28110 to 28190) For metal casting assets see determinations for Non-ferrous metal casting (27330) Motor vehicle manufacturing plant: Basic machinery 10 1 Jan 2001 Tooling (i.e. jigs, dies, press tools and specialty attachments such as working heads and work--holding tools) 3 1 Jan 2001 Piston ring manufacturing plant: Engineering works plant 20 1 Jan 2001 Motors 20 1 Jan 2001 Overhead gear, equipment, belting, etc 20 1 Jan 2001 Precision machines 13 ⅓ 1 Jan 2001 Other transport equipment manufacturing (28210 to 28290) Motor cycle building plant 10 1 Jan 2001 Photographic and optical good manufacturing (28310) Optical lens grinding and contact lens manufacturing: CNC milling machines 7 * 1 Jul 2004 Combined surface generators and grinders and finers 10 * 1 Jul 2004 Deblocking and lens cleaning machines (including ultrasonic washers) 9 * 1 Jul 2004 Finers 10 * 1 Jul 2004 Finishing blockers 8 * 1 Jul 2004 Frame tracers 5 * 1 Jul 2004 Lap tools 10 * 1 Jul 2004 Layout blockers 8 * 1 Jul 2004 Lens coating machines 10 * 1 Jul 2004 Lens curing and drying ovens 10 * 1 Jul 2004 Lens edgers 7 * 1 Jul 2004 Lens tinting machines 8 * 1 Jul 2004 Lensmeters: Manual 10 * 1 Jul 2004 Automated 5 * 1 Jul 2004 Polishers 10 * 1 Jul 2004 Protective lacquering or surface saver taping machines 9 * 1 Jul 2004 Surface generators and grinders 10 * 1 Jul 2004 Surface lathes 8 * 1 Jul 2004 Professional and scientific equipment manufacturing n.e.c . (28390) Watchmakers' plant 10 1 Jan 2001 Other manufacturing (29110 to 29490) Broom and brush manufacturing plant 13 ⅓ 1 Jan 2001 Furniture-making plant 13 ⅓ 1 Jan 2001 Jewellers' plant 10 1 Jan 2001 Umbrella manufacturers' plant: Cutting boards 10 1 Jan 2001 Lathes 13 ⅓ 1 Jan 2001 Motors 20 1 Jan 2001 | [8]-Table A, industry category MINING (11010 to 15200), sub-category General mining and mineral processing assets (excluding oil and gas) (11010 to 11020) and (13110 to 15200) | Omit heading General mining and mineral processing assets (excluding oil and gas) (11010 to 11020) and (13110 to 15200) | [9]-Table A, industry category MINING (11010 to 15200) | Insert after entry for Materials handling assets : Water storage tanks Weighing machines (including weighers for feeders and conveyors) 20 * 1 Jul 2004 | [10]-Table A, industry category MINING (11010 to 15200), sub-category Sand mining - mineral (13150) | Omit heading Sand mining - mineral (13150) | Substitute Mineral sand mining (13150) | [11]-Table A, industry category MINING (11010 to 15200), after sub-category Oil and gas extraction (12000) | Insert Gold ore mining (13140) Gold ore processing assets: Adsorption process assets 15 * 1 July 2004 Carbon regeneration kilns 12 * 1 Jul 2004 Concentrators (including inline pressure jigs and mechanical concentrators) 10 * 1 Jul 2004 Crushing assets: Cone/gyratory crushers 20 * 1 Jul 2004 Hydraulic rock breakers 12 * 1 Jul 2004 Jaw crushers 20 * 1 Jul 2004 Electrowinning/electrorefining assets 17 * 1 Jul 2004 Elution columns 12 * 1 Jul 2004 Elution storage tanks 17 * 1 Jul 2004 Laboratory assets: Atmospheric adsorption spectrometers 10 * 1 Jul 2004 Generally (including drying ovens, pulverisers, crushers, gas fired ovens, fume cupboards) 15 * 1 Jul 2004 Leaching process assets (including carbon in pulp and carbon in leach processes) 15 * 1 July 2004 Shaking tables 12 * 1 Jul 2004 Slurry pipelines 15 * 1 Jul 2004 Smelting furnaces 15 * 1 Jul 2004 Thickening assets 20 * 1 Jul 2004 | [12]-Table A, industry category MINING (11010 to 15200), after sub-category Mineral sand mining (13150) | Insert Nickel ore mining (13160) Nickel ore processing assets: Mineral treatment structure (including structures holding walkways, supporting assets and thoroughfares) 20 * 1 Jul 2004 Reagent pumps (including high pressure acid leach pumps) 5 * 1 Jul 2004 | [13]- Table A, industry category MINING (11010 to 15200), sub - category Construction material mining (14110 to 14190) | Relocate the sub-category to after Nickel ore mining (13160) | [14]- Table A, industry category PROPERTY AND BUSINESS SERVICES (77110 to 78690) | Insert after category heading | Note where the terms 'freestanding' and 'fixed' are used in entries for this industry category, they have the following meaning. Freestanding - items designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability. Fixed - annexed or attached by any means, for example screws, nails, bolts, glue, adhesive, grout or cement, but not merely for temporary stability. | [15]-Table A , industry category PROPERTY AND BUSINESS (77110 to 78690) | Insert before Machinery and equipment hiring and leasing (77410-77430) Residential property operators (77110) Assets generally: Air conditioning assets (excluding ducting, pipes and vents): Air handling units 20 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): -Air-cooled 15 * 1 Jul 2003 -Water-cooled 20 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Damper motors (including variable air volume box controller) 10 * 1 Jul 2003 Fan coil units (connected to condensing set) 15 * 1 Jul 2003 Mini split systems up to 20KW (including ceiling,--floor and high wall split system) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 Ceiling fans 5 * 1 Jul 2004 Clocks, electric 10 * 1 Jul 2004 Digital video display (DVD) players 5 * 1 Jul 2004 Door closers 10 * 1 Jul 2004 Door stops, freestanding 10 * 1 Jul 2004 Escalators (machinery and moving parts) 20 * 1 Jan 2003 Floor coverings (removable without damage): Carpet 10 1 Jan 2001 Floating timber 15 * 1 Jul 2004 Linoleum 10 1 Jan 2001 Vinyl 10 1 Jan 2001 Furniture, freestanding 13 ⅓ 1 Jan 2001 Garbage bins 10 * 1 Jul 2004 Garbage compacting systems (excluding chutes) 6 ⅔ 1 Jan 2001 Generators 20 1 Jan 2001 Gym assets: Cardiovascular 5 * 1 Jul 2004 Resistance 10 * 1 Jul 2004 Hand dryers, electrical 10 1 Jan 2001 Heaters: Fixed: Electric 15 * 1 Jul 2004 Gas: -Ducted central heating unit 20 * 1 Jul 2004 -Other 15 * 1 Jul 2004 Freestanding 15 * 1 Jul 2004 Hot water systems (excluding piping): Electric 12 * 1 Jul 2004 Gas 12 * 1 Jul 2004 Solar 15 * 1 Jul 2004 Intercom system assets 10 * 1 Jul 2004 Lifts (including hydraulic and traction lifts) 30 * 1 Jan 2003 Lights: Fittings (excluding hardwired) 5 * 1 Jul 2004 Freestanding 5 * 1 Jul 2004 Shades, removable 5 * 1 Jul 2004 Linen 5 * 1 Jul 2004 Master antenna television (MATV) assets: Amplifiers 10 * 1 Jul 2004 Modulators 10 * 1 Jul 2004 Power sources 10 * 1 Jul 2004 Mirrors, freestanding 15 * 1 Jul 2004 Radios 10 1 Jan 2001 Rugs 7 * 1 Jul 2004 Solar power generating system assets 20 * 1 Jul 2004 Stereo systems (incorporating amplifiers, cassette players, compact disc players, radios and speakers) 7 * 1 Jul 2004 Surround sound systems (incorporating audio-video receivers and speakers) 10 * 1 Jul 2004 Telecommunications assets: Cordless phones 4 * 1 Jul 2004 PABX computerised assets 10 * 1 Jul 2004 Telephone hand sets 10 * 1 Jul 2004 Television antennas, freestanding 5 * 1 Jul 2004 Television sets 10 * 1 Jul 2004 Vacuum cleaners: Ducted: Hoses 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Wands 10 * 1 Jul 2004 Portable 10 1 Jan 2001 Ventilation fans 20 * 1 Jul 2004 Video cassette recorder systems (VCR) 5 * 1 Jul 2004 Water pumps 20 1 Jan 2001 Window blinds, internal 10 * 1 Jul 2004` Window curtains 6 * 1 Jul 2004 Window shutters, automatic: Controls 10 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Bathroom assets: Accessories, freestanding (including shower caddies, soap holders, toilet brushes) 5 * 1 Jul 2004 Exhaust fans (including light/heating) 10 * 1 Jul 2004 Heated towel rails, electric 10 * 1 Jul 2004 Shower curtains (excluding curtain rods and screens) 2 * 1 Jul 2004 Spa bath pumps 20 * 1 Jul 2004 Fire control assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors (including addressable manual call points, heat, multi type and smoke) 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Emergency warning and intercommunication systems (EWIS): Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phone 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: A C variable speed drives 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 Kitchen assets: Cook tops 12 * 1 Jul 2004 Crockery 5 * 1 Jul 2004 Cutlery 5 * 1 Jul 2004 Dishwashers 10 * 1 Jul 2004 Freezers 12 * 1 Jul 2004 Garbage disposal units 10 * 1 Jul 2004 Microwave ovens 10 * 1 Jul 2004 Ovens 12 * 1 Jul 2004 Range hoods 12 * 1 Jul 2004 Refrigerators 12 * 1 Jul 2004 Stoves 12 * 1 Jul 2004 Water filters, electrical 15 * 1 Jul 2004 Laundry assets: Clothes dryers 10 * 1 Jul 2004 Ironing boards, freestanding 7 * 1 Jul 2004 Irons 5 * 1 Jul 2004 Washing machines 10 * 1 Jul 2004 Outdoor assets: Automatic garage doors: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Barbecue assets: Fixed barbecue assets: Sliding trays and cookers 10 * 1 Jul 2004 Freestanding barbecues 5 * 1 Jul 2004 Floor carpet (including artificial grass and matting) 5 * 1 Jul 2004 Furniture, freestanding 5 * 1 Jul 2004 Gardening watering installations: Control panels 5 * 1 Jul 2004 Pumps 5 * 1 Jul 2004 Timing devices 5 * 1 Jul 2004 Garden lights, solar 8 * 1 Jul 2004 Garden sheds, freestanding 15 * 1 Jul 2004 Gates, electrical: Controls 5 * 1 Jul 2004 Motors 10 * 1 Jul 2004 Operable pergola louvres: Controls 15 * 1 Jul 2004 Motors 15 * 1 Jul 2004 Sauna heating assets 15 * 1 Jul 2004 Sewage treatment assets: Controls 8 * 1 Jul 2004 Motors 8 * 1 Jul 2004 Spas: Fixed spa assets: Chlorinators 12 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters (electric or gas) 15 * 1 Jul 2004 Freestanding spas (incorporating blowers, controls, filters, heaters and pumps) 17 * 1 Jul 2004 Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Tennis court assets: Cleaners 3 * 1 Jul 2004 Drag brooms 3 * 1 Jul 2004 Nets 5 * 1 Jul 2004 Rollers 3 * 1 Jul 2004 Umpire chairs 15 * 1 Jul 2004 Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 Closed circuit television systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexes) 5 * 1 Jul 2004 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including passive infra-red, photo sensors and vibration) 5 * 1 Jul 2004 Global System for Mobiles (GSM) Units 5 * 1 Jul 2004 Noise makers (including bells and sirens) 5 * 1 Jul 2004 | [16]-Table A , industry category RETAIL TRADE (51100 TO 53295) sub - category Personal and household good retailing (52511 to 52597) | Relocate the subcategory to before Motor vehicle retailing and services (53110 to 53295) | [17]-Table A , industry category TRANSPORT AND STORAGE (61100 TO 67090) | Omit heading Air Transport and Services to Air Transport (64010 to 64033) and (66300) | Substitute Air and space transport and Services to air transport (64010 to 64033) and (66300) | [18]-Table B, items beginning with A | Omit Alarms 20 1 Jan 2001 | [19]-Table B, items beginning with C | Omit Carpets: In houses let furnished 10 1 Jan 2001 | [20]-Table B, items beginning with C | Omit Curtains and drapes 6 ⅔ 1 Jan 2001 | Substitute Curtains and drapes 6 * 1 Jul 2004 | [21]-Table B, items beginning with F | Omit Fire Control and Alarm Systems: Alarm, hoses and nozzles 20 1 Jan 2001 Automatic fire sprinklers 20 1 Jan 2001 Fire extinguishers 13 ⅓ 1 Jan 2001 Water services 50 1 Jan 2001 | Substitute Fire control and alarm assets: Alarms: Heat 6 * 1 Jul 2004 Smoke 6 * 1 Jul 2004 Detection and alarm systems: Alarm bells 12 * 1 Jul 2004 Detectors: Aspirated smoke 12 * 1 Jul 2004 Heat 20 * 1 Jul 2004 Manual call point (addressable type only) 20 * 1 Jul 2004 Multi type 20 * 1 Jul 2004 Smoke 20 * 1 Jul 2004 Fire indicator panels 12 * 1 Jul 2004 Gas suppression cylinders 25 * 1 Jul 2004 Emergency warning and intercommunication systems: Master emergency control panels 12 * 1 Jul 2004 Speakers 12 * 1 Jul 2004 Strobe lights 12 * 1 Jul 2004 Warden intercom phones 12 * 1 Jul 2004 Extinguishers 15 * 1 Jul 2004 Hoses and nozzles 10 * 1 Jul 2004 Pumps (including diesel and electric) 25 * 1 Jul 2004 Stair pressurisation assets: A C variable speed drive 10 * 1 Jul 2004 Pressurisation and extraction fans 25 * 1 Jul 2004 Sensors 10 * 1 Jul 2004 | [22]-Table B, items beginning with S | Omit Security Systems: Bullet resistant screens (not forming part of the building) 20 1 Jan 2001 Burglar alarms 6 ⅔ 1 Jan 2001 Camera scanning (of type used in large retail establishments) 6 ⅔ 1 Jan 2001 Electronic tags (releases - retail stores) 6 ⅔ 1 Jan 2001 | Substitute Security and monitoring assets: Access control systems: Code pads 5 * 1 Jul 2004 Door controllers 5 * 1 Jul 2004 Readers: Proximity 7 * 1 Jul 2004 Swipe card 3 * 1 Jul 2004 Bullet resistant screens (not forming part of the building) 20 1 Jan 2001 Camera scanning (of type used in large retail establishments) 6 ⅔ 1 Jan 2001 Closed circuit television systems: Cameras 4 * 1 Jul 2004 Monitors 4 * 1 Jul 2004 Recorders: Digital 4 * 1 Jul 2004 Time lapse 2 * 1 Jul 2004 Switching units (including multiplexers) 5 * 1 Jul 2004 Electronic tags (releases - retail stores) 6 ⅔ 1 Jan 2001 Security systems: Code pads 5 * 1 Jul 2004 Control panels 5 * 1 Jul 2004 Detectors (including glass, passive infra-red and vibration) 5 * 1 Jul 2004 Global system for mobiles (GSM) unit 5 * 1 Jul 2004 Noise maker (including alarms and bells) 5 * 1 Jul 2004 | [23]-Table B, items beginning with S | Omit Swimming pools: Above-ground 10 1 Jan 2001 Concrete 50 1 Jan 2001 Fibreglass 20 1 Jan 2001 Filtration equipment 13 ⅓ 1 Jan 2001 Other equipment 13 ⅓ 1 Jan 2001 | Substitute Swimming pool assets: Chlorinators 12 * 1 Jul 2004 Cleaning assets 7 * 1 Jul 2004 Filtration assets (including pumps) 12 * 1 Jul 2004 Heaters: Electric 15 * 1 Jul 2004 Gas 15 * 1 Jul 2004 Solar 20 * 1 Jul 2004 Swimming pools: Above-ground 10 1 Jan 2001 Concrete 50 1 Jan 2001 Fibreglass 20 1 Jan 2001 | [24]-Table B | After X | Insert Y Z | [25]-Table F | Omit the Table", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/DEP20041/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2004/2", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 2) ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2004", "Date_of_Issue": "20 September 2004", "Signatory": "BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel", "Registration_Number": "F2005B01630", "Registration_Date": "23 August 2005", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 2) . | This Determination is taken to have commenced on 1 October 2004. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 , as amended by the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 1). | (section 3) | [1] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 4203), sub category Agriculture (01110 to 02200) | After Horticultural plants: Citrus: Orange 30 * 1 Jan 2001 | Insert Grapevines, dried 15 * 1 Oct 2004 Grapevines, table 15 * 1 Oct 2004 Grapevines, wine 20 * 1 Oct 2004", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/DEP20042/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2004/3", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 3) ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2004", "Date_of_Issue": "21 September 2004", "Signatory": "BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel", "Registration_Number": "F2005B01626", "Registration_Date": "23 August 2005", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 3) . | This Determination commences on 1 July 2004. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 , as amended by the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 1) . | (section 3) | [1] Table A, industry category MANUFACTURING (21110 to 29490), sub-category Copper, silver, lead and zinc smelting, refining and Basic non-ferrous metal manufacturing n.e.c. (27230) and (27290) | Omit the sub-category | [2] Table A, industry category MANUFACTURING (21110 to 29490), sub-category Metal product manufacturing (27110 to 27690) | Insert after entry for Nail manufacturing plant Pyrometallurgy process assets. ( Use any relevant effective lives in Table A, MINING (11010 to 15200)) 1 Jul 2003 | Insert after entry for Tank manufacturing plant Tinsmiths' plant 20 1 Jan 2001", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/DEP20043/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2004/4", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 4) ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2004", "Date_of_Issue": "8 December 2004", "Signatory": "BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel", "Registration_Number": "F2005B01784", "Registration_Date": "23 August 2005", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 4) . | This Determination commences on 1 January 2005. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001 , as amended by the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 1). | (section 3) | ASSET LIFE ( YEARS ) REVIEWED DATE OF APPLICATION | [1] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication services (71200) | After Mobile switching centre hardware 10 * 1 Jul 2002 | Insert Satellite communication assets: Communications satellites (geosynchronous orbit) 15 * 1 Jan 2005 High power amplifiers 12 * 1 Jan 2005 Multiplexers 10 * 1 Jan 2005 Satellite antennas: Electronic components, external (including low noise amplifiers) 8 * 1 Jan 2005 Non-tracking antenna systems (incorporating data cables, dehydrators, pressurisation units, and wave guides) 8 * 1 Jan 2005 Tracking antenna systems (incorporating antenna tracking motors, controllers, data cables, dehydrators, gearboxes, pressurisation units and wave guides) 20 * 1 Jan 2005 Satellite earth station electronic assets (including bandwidth managers, decoders, demodulators downconverters, encoders, filters, modulators, receivers, transmitters and upconverters) 10 * 1 Jan 2005 Satellite telemetry and control systems 15 * 1 Jan 2005 | [2] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication services (71200) | Omit Equipment shelters (transportable) 25 * 1 Jul 2003 | [3] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication services (71200), under the heading Microwave radio telecommunication assets | Omit Air-conditioning units 5 * 1 Jul 2004 | [4] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication services (71200), under the heading Microwave radio telecommunication assets | Omit Batteries, rectifiers 6 * 1 Jul 2004 Equipment shelter 25 * 1 Jul 2004 | [5] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication services (71200), under the sub-heading Mobile telecommunications assets, Base station assets | Omit Air conditioners 5 * 1 Jul 2002 | [6] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication services (71200) | Omit Racks 20 * 1 Jul 2003 | [7] Table A, industry category COMMUNICATION SERVICES (71110 to 71200), sub-category Telecommunication services (71200) | After Satellite telemetry and control systems 15 * 1 Jan 2005 | Insert Telecommunications assets: Air-conditioning units 5 * 1 Jul 2002 Batteries, rectifiers 6 * 1 Jul 2002 Racks 20 * 1 Jul 2003 Equipment shelters (transportable) 25 * 1 Jul 2003 | [8] Table A, industry category ELECTRICITY, GAS AND WATER SUPPLY (36100 to 37020) | Omit Water supply, sewerage and drainage services ( 37010 to 37020 ) Moulds (steel moulds for the production of castings for sewage treatment plant) 5 1 Jan 2001 Sewage treatment plant 20 1 Jan 2001 Water mains 50 1 Jan 2001 | [9] Table A, industry category ELECTRICITY, GAS AND WATER SUPPLY (36100 to 37020), after sub-category Gas supply (36200) | Insert Irrigation water providers ( 37010 ) Channel regulators 80 * 1 Jan 2005 Cranes (including gantries) 40 * 1 Jan 2005 Dams and weirs ((incorporating gates and actuators) consisting of a barrier to obstruct the flow of water constructed from any or all of the following: concrete, earth and rockfill) 100 * 1 Jan 2005 Drain inlet 50 * 1 Jan 2005 Drainage channels (measured from the point of intersection with another drainage channel to the following intersection) 100 * 1 Jan 2005 Escapes 50 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Irrigation channels (incorporating siphons and subways) measured from offtake or regulator to regulator: Concrete 50 * 1 Jan 2005 Earth 80 * 1 Jan 2005 Measurement flumes 50 * 1 Jan 2005 Metered outlets: Electronic 40 * 1 Jan 2005 Mechanical 50 * 1 Jan 2005 Piped 40 * 1 Jan 2005 Offtakes 80 * 1 Jan 2005 Pipes: measured from valve to valve, that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Pump inlets 50 * 1 Jan 2005 Pump sets (incorporating switchboards, starters, motors and pumps) 40 * 1 Jan 2005 Reservoirs and tanks 80 * 1 Jan 2005 Valves 40 * 1 Jan 2005 Water Supply ( 37010 ) Aerators and blowers 20 * 1 Jan 2005 Cathodic protection systems 20 * 1 Jan 2005 Chemical dosing pumps 25 * 1 Jan 2005 Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Pressure reducing valves 25 * 1 Jan 2005 Valves (excluding pressure reducing valves) 30 * 1 Jan 2005 Raw water storage and supply assets: Bores 30 * 1 Jan 2005 Dams and weirs 100 * 1 Jan 2005 Dam or weir intake structures 100 * 1 Jan 2005 Water treatment assets: Balance tanks 80 * 1 Jan 2005 Bore water treatment assets: Aerators and blowers 20 * 1 Jan 2005 Lime silos 50 * 1 Jan 2005 Batching tanks 80 * 1 Jan 2005 Lime pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Reactors 25 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Backwash pumps 25 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Sludge thickeners 50 * 1 Jan 2005 Drying beds 50 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical dosing systems 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Clear water tanks 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Filtration tanks (incorporating scrapers) 80 * 1 Jan 2005 Flocculation tanks (incorporating scrapers) 80 * 1 Jan 2005 Inline mixers 15 * 1 Jan 2005 Pen-stops 25 * 1 Jan 2005 Raw water inlet screening systems 25 * 1 Jan 2005 Sludge treatment lagoons 50 * 1 Jan 2005 Wash water holding tanks 80 * 1 Jan 2005 Water mains: Being lengths of trunk, distribution and reticulation mains within a section, measured from valve to valve that are of the same age and same material (not being in the nature of a repair) 80 * 1 Jan 2005 Water supply pumping station detention tanks 80 * 1 Jan 2005 Reservoirs, elevated tanks and standpipes: whether made from steel or concrete 80 * 1 Jan 2005 Service connections: Water meters 20 * 1 Jan 2005 Water supply control systems assets: Air scour flow meters, level sensors, transmitters and meters 10 * 1 Jan 2005 Chlorine analysers, mini labs, PH meters, turbidity analysers and meters 7 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Pressure sensors, transmitters and meters 10 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives 15 * 1 Jan 2005 Sewerage and Drainage Services ( 37020 ) Chemical dosing pumps 25 * 1 Jan 2005 Pump sets (incorporating switch boards, starters, motors and pumps) 25 * 1 Jan 2005 Sewage service connection assets: Low pressure pumps 25 * 1 Jan 2005 Vacuum pumps 25 * 1 Jan 2005 Sewer mains: Being lengths of collection sewers measured from manhole to manhole (including branch, main, pressure, reticulation, sub-main and trunk sewers) (not being in the nature of a repair) 80 * 1 Jan 2005 Pressure reducing valves 25 * 1 Jan 2005 Valves (excluding pressure reducing valves) 30 * 1 Jan 2005 Sewage pump station assets: Detention tanks 80 * 1 Jan 2005 Overflow screens 25 * 1 Jan 2005 Sewage treatment assets: Air filtration systems 20 * 1 Jan 2005 Air scrubbers 10 * 1 Jan 2005 Chemical blowers 15 * 1 Jan 2005 Chemical feeders and hoppers 25 * 1 Jan 2005 Chemical mixers and blenders 25 * 1 Jan 2005 Chemical storage tanks 30 * 1 Jan 2005 Pen-stops 25 * 1 Jan 2005 Water storage tanks 80 * 1 Jan 2005 Screenings removal assets 25 * 1 Jan 2005 Grit removal assets 25 * 1 Jan 2005 Primary treatment assets: Primary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Primary sedimentation lagoons 50 * 1 Jan 2005 Primary sedimentation tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Scum collection and transfer systems 25 * 1 Jan 2005 Secondary treatment assets: Biological nutrient removal (BNR) assets: Aerators and blowers 20 * 1 Jan 2005 BNR tanks (incorporating mixed liquor stream, anoxic, anaerobic and swing zones and diffusers) 80 * 1 Jan 2005 Mixers 25 * 1 Jan 2005 Secondary clarifiers (incorporating scrapers) 80 * 1 Jan 2005 Secondary treatment lagoons 50 * 1 Jan 2005 Secondary treatment tanks (incorporating scrapers and weirs) 80 * 1 Jan 2005 Sequenced batch reactors 80 * 1 Jan 2005 Sludge aerators and blowers 80 * 1 Jan 2005 Tertiary treatment assets: Backwash air blowers 20 * 1 Jan 2005 Chlorine contact tanks 80 * 1 Jan 2005 Filtration tanks 80 * 1 Jan 2005 Reverse osmosis assets: Fine screening systems 15 * 1 Jan 2005 Micro filtration units 15 * 1 Jan 2005 Reverse osmosis membrane filtration units 10 * 1 Jan 2005 UV disinfectors 25 * 1 Jan 2005 Sludge processing assets: Anaerobic digesters 80 * 1 Jan 2005 Anaerobic digester gas handling and blowing systems 25 * 1 Jan 2005 Anaerobic digester heating systems 25 * 1 Jan 2005 Bio-filters 80 * 1 Jan 2005 Dissolved air flotation systems 25 * 1 Jan 2005 Lime disinfection dosing units 25 * 1 Jan 2005 Sludge dewatering assets: Belt presses 15 * 1 Jan 2005 Centrifuges 20 * 1 Jan 2005 Screw conveyors 25 * 1 Jan 2005 Screw presses 20 * 1 Jan 2005 Sludge driers 20 * 1 Jan 2005 Sludge heating units 20 * 1 Jan 2005 Sludge thickening tanks (incorporating scrapers) 80 * 1 Jan 2005 Methane gas and cogeneration assets (see Table A - Electricity supply 36100 and Gas supply 36200) Dams: Lined earth dams 100 * 1 Jan 2005 Dam covers 20 * 1 Jan 2005 Effluent outfalls: Shoreline ocean 100 * 1 Jan 2005 Extended ocean 100 * 1 Jan 2005 River or estuary 100 * 1 Jan 2005 Sewerage control systems assets: Chlorine residual analysers and PH meters 7 * 1 Jan 2005 Dissolved oxygen probes, level sensors, transmitters and meters 10 * 1 Jan 2005 Flow meters 20 * 1 Jan 2005 Telemetry (including modems and remote transfer units) 10 * 1 Jan 2005 Variable speed drives 15 * 1 Jan 2005 | [10] Table A, industry category MANUFACTURING (21110 to 29490) | Omit Log sawmilling and timber dressing and Other wood product manufacturing ( 23110 to 23290 ) Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Saw milling equipment: Dry or planner mill plant: Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001 Stacker 15 * 1 Jan 2001 Tray sorter 15 * 1 Jan 2001 Green mill plant: Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001 Heating plant (includes storage bins/silos) 15 * 1 Jan 2001 Kiln drying plant: Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001 Timber drying kilns and reconditioners 15 * 1 Jan 2001 Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001 Sorter and trimming line plant: Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Vertical bin sorters 15 * 1 Jan 2001 Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets.) 10 * 1 Jan 2001 Log, lumber and waste transfer equipment 15 * 1 Jan 2001 Log yard equipment: Fixed and mobile cranes 12 * 1 Jan 2001 Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001 Watering systems 15 * 1 Jan 2001 Miscellaneous plant: Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001 Moisture meters 3 * 1 Jan 2001 Saw and knife sharpening equipment 10 * 1 Jan 2001 Walkways 15 * 1 Jan 2001 Waste processing equipment: Bins - waste, chip and fuel 15 * 1 Jan 2001 Chippers, shakers/screens and hoggers 10 * 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 | Substitute Log sawmilling and timber dressing ( 23110 to 23130 ) Saw milling equipment: Dry or planner mill plant: Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001 Stacker 15 * 1 Jan 2001 Tray sorter 15 * 1 Jan 2001 Green mill plant: Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001 Heating plant (includes storage bins/silos) 15 * 1 Jan 2001 Kiln drying plant: Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001 Timber drying kilns and reconditioners 15 * 1 Jan 2001 Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001 Sorter and trimming line plant: Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Vertical bin sorters 15 * 1 Jan 2001 Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets) 10 * 1 Jan 2001 Log, lumber and waste transfer equipment 15 * 1 Jan 2001 Log yard equipment: Fixed and mobile cranes 12 * 1 Jan 2001 Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001 Watering systems 15 * 1 Jan 2001 Miscellaneous plant: Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001 Moisture meters 3 * 1 Jan 2001 Saw and knife sharpening equipment 10 * 1 Jan 2001 Walkways 15 * 1 Jan 2001 Waste processing equipment: Bins - waste, chip and fuel 15 * 1 Jan 2001 Chippers, shakers/screens and hoggers 10 * 1 Jan 2001 Other wood product manufacturing ( 23230 to 23290 ) Clothes peg manufacturing plant (wood) 13 ⅓ 1 Jan 2001 Case-making plant 13 ⅓ 1 Jan 2001 Cork manufacturers' plant 10 1 Jan 2001 Frame (picture) manufacturing plant 13 ⅓ 1 Jan 2001 Joinery plant 13 ⅓ 1 Jan 2001 Moulding machinery (wood) 13 ⅓ 1 Jan 2001 Wood working plant 13 ⅓ 1 Jan 2001 | [11] Table A, industry category MANUFACTURING (21110 to 29490), after sub-category, Log sawmilling and timber dressing (23110 to 23130) | Insert Plywood and Veneer manufacturing ( 23210 ) Debarking assets 15 * 1 Jan 2005 Dry clipping assets 25 * 1 Jan 2005 Heating unit assets 20 * 1 Jan 2005 Glue mixing assets 25 * 1 Jan 2005 Lay-up and glue spreading assets (including rollers, curtains, spray coaters and liquid and foam extruders) 25 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Log sawmilling and timber dressing (23110 to 23130), Saw milling equipment) Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses 25 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Sharpening assets 30 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Veneer composing, jointing and splicing assets 20 * 1 Jan 2005 Veneer dryers 25 * 1 Jan 2005 Veneer patching and grading assets 20 * 1 Jan 2005 Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut and staylog lathe slicers, log chargers and reelers) 20 * 1 Jan 2005 Veneer reconditioning assets 25 * 1 Jan 2005 Veneer sorting assets 20 * 1 Jan 2005 Wet clipping assets 25 * 1 Jan 2005 Fabricated wood manufacturing ( 23220 ) Board coolers 25 * 1 Jan 2005 Board curing assets 20 * 1 Jan 2005 Board storage assets 25 * 1 Jan 2005 Chipping, milling and flaking assets 15 * 1 Jan 2005 Debarking assets 15 * 1 Jan 2005 Driers 15 * 1 Jan 2005 Fibre sifters 15 * 1 Jan 2005 Flake and fibre storage assets 25 * 1 Jan 2005 Glue, resin and wax mixing and blending assets 15 * 1 Jan 2005 Heat plant and boiler assets 25 * 1 Jan 2005 Lamination assets 15 * 1 Jan 2005 Log conditioning, heating and steaming assets 25 * 1 Jan 2005 Log sizing assets 20 * 1 Jan 2005 Log yard assets (see Log sawmilling and timber dressing (23110 to 23130), Saw milling equipment) Magnetic separators 25 * 1 Jan 2005 Mat forming and weighing assets (including pendistor) 20 * 1 Jan 2005 Materials handling assets (including belt, chain and screw conveyors) 20 * 1 Jan 2005 Packaging assets 20 * 1 Jan 2005 Presses (including pre-presses and hot and cold presses) 25 * 1 Jan 2005 Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) 15 * 1 Jan 2005 Refiner assets 20 * 1 Jan 2005 Sanding and finishing assets 25 * 1 Jan 2005 Trimming and sawing assets 25 * 1 Jan 2005 Ventilation and dust extraction assets 15 * 1 Jan 2005 Woodchip screening and washing assets 15 * 1 Jan 2005 | [12] Table A, industry category PERSONAL AND OTHER SERVICES (95110 to 97000), after sub-category Other personal services (95210 to 95291) | Insert Waste disposal services ( 96340 ) Garbage compactor trucks (including the compactor) 10 * 1 Jan 2005 | [13] Table B, items beginning with M | Omit Buses, lorries and trucks: Generally 6 ⅔ 1 Jan 2001 Heavy haulage of goods or passengers (long distance and inter-city) 5 1 Jan 2001 Heavy haulage (building and construction and road making industries) 5 1 Jul 2002 | [14] Table B, items beginning with M | Before Cars (motor vehicles designed to carry a load of less than one tonne or fewer than 9 passengers): | Insert Buses having a gross vehicle mass of more than 3.5 tonnes 15 * 1 Jan 2005 | [15] Table B, items beginning with M | After Cars (motor vehicles designed to carry a load of less than one tonne or fewer than 9 passengers): Taxis 4 1 Jan 2001 | Insert Light commercial vehicles designed to carry a load of one tonne or greater and having a gross vehicle mass of 3.5 tonnes or less 12 * 1 Jan 2005 Minibuses having a gross vehicle mass of 3.5 tonnes or less and designed to carry 9 or more passengers 12 * 1 Jan 2005 | [16] Table B, items beginning with M | After Motor cycles and scooters 6 ⅔ 1 Jan 2001 | Insert Trailers having a gross vehicle mass greater than 4.5 tonnes 15 * 1 Jan 2005 Trailers having a gross vehicle mass of 4.5 tonnes or less 10 1 Jan 2005 Trucks having a gross vehicle mass greater than 3.5 tonnes (excluding off highway trucks used in mining operations) 15 * 1 Jan 2005 For Garbage compactor trucks see Table A, Personal and Other Services (95110 to 97000), Waste disposal services (96340) | [17] Table B, items beginning with T | Omit Computerised PABX equipment 20 1 Jan 2001 Substitute PABX computerised assets 10 * 1 Jan 2005 | [18] Table B, items beginning with T | Omit Trailers 10 1 Jan 2001 | [19] Table B, items beginning with V | After Vending machine 5 * 1 Jul 2001 | Insert Ventilation fans (excluding ducting, piping and vents) 20 1 Jan 2005", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/DEP20044/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Depreciation 2003/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2003 (No. 1)", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2003", "Date_of_Issue": "10 June 2003", "Signatory": "BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel", "Registration_Number": "F2005B01717", "Registration_Date": "18 August 2005", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2003 (No. 1). | This Determination commences on 1 January 2003. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001, as amended by the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2002 (No. 2). | (section 3) | [1] Table A, industry category Manufacturing (21110 to 29490), sub-category Metal and Metal Product Manufacturing (27110 to 27690) | after Nail Manufacturing Plant 20 1 Jan 2001 | insert Smelting Plant 8 * 1 Jan 2003 | [2] Table A, industry category Mining (11010 to 15200), sub-category Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200) | before Mineral Sand Mining and Processing: | insert General Plant 13 ⅓ * 1 Jan 2003", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/DEP20031/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Depreciation 2003/2", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2003 (No. 2)", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2003", "Date_of_Issue": "10 June 2003", "Signatory": "BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel", "Registration_Number": "F2005B01715", "Registration_Date": "18 August 2005", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2003 (No. 2). | This Determination commences on 1 July 2003. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001. | (section 3) | [1] Table A, industry category Communication Services (71110 to 71200) | substitute COMMUNICATION SERVICES (71110 to 71200) Telecommunication Services (71120 to 71200) Backbone Network Assets: Conduits 40 * 1 Jul 2003 Cross connects (including digital and optical) 15 * 1 Jul 2003 Multiplexers (including wave division, terminal, and add-drop) 15 * 1 Jul 2003 Optical amplifiers 15 * 1 Jul 2003 Optical fibre cables 25 * 1 Jul 2003 Optical patch panels 25 * 1 Jul 2003 Regenerators 15 * 1 Jul 2003 Equipment Shelters (transportable) 25 * 1 Jul 2003 International Telecommunications Submarine Cable 15 * 1 Jul 2002 Mobile Telecommunications Assets: Base station assets: Air conditioners 5 * 1 Jul 2002 Antennas, battery backup, radio transmitters/receivers and rectifiers 6 * 1 Jul 2002 Towers 25 * 1 Jul 2002 Base station controller hardware 10 * 1 Jul 2002 Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10 * 1 Jul 2002 Mobile switching centre hardware 10 * 1 Jul 2002 Racks 20 * 1 Jul 2003 | [2] Table A, industry category Health and Community Services (86110 to 87290) | substitute HEALTH AND COMMUNITY SERVICES (86110 to 87290) Medical Assets: Benchtop sterilisers 5 * 1 Jul 2003 Benchtop ultrasonic cleaners 7 * 1 Jul 2003 Clinical furniture 10 * 1 Jul 2003 X-Ray viewers 10 * 1 Jul 2003 Dental Services ( 86230 ) Dentists' assets: Air abrasion units 10 * 1 Jul 2003 Air compressors 10 * 1 Jul 2003 Amalgamators 7 * 1 Jul 2003 Amalgam separators 7 * 1 Jul 2003 Computerised (CAD/CAM) ceramic restoration systems: Imaging units 7 * 1 Jul 2003 Milling units 5 * 1 Jul 2003 Curing lights (halogen) 5 * 1 Jul 2003 Dental chairs 10 * 1 Jul 2003 Dental instruments: Hand-held manually operated instruments 3 * 1 Jul 2003 Handpieces (driven by compressed air, compressed gas or electricity) 3 * 1 Jul 2003 Dental lasers: Hard tissue and soft tissue lasers 7 * 1 Jul 2003 Soft tissue and whitening lasers 7 * 1 Jul 2003 Soft tissue lasers 10 * 1 Jul 2003 Dental loupes 10 * 1 Jul 2003 Dental operating lights 10 * 1 Jul 2003 Dental units 10 * 1 Jul 2003 Dental x-ray assets: Conventional x-ray film systems (incorporating control box, swing arm and x-ray head but excluding OPG systems) 15 * 1 Jul 2003 Digital x-ray systems (including intra-oral storage phosphor plate systems and intra-oral digital sensor systems) 7 * 1 Jul 2003 Intra-oral x-ray film processors 10 * 1 Jul 2003 Handpiece cleaners 5 * 1 Jul 2003 Intra-oral camera systems (incorporating camera and integrated processor/docking station) 7 * 1 Jul 2003 Nitrous oxide sedation units 20 * 1 Jul 2003 Oral surgical motors 5 * 1 Jul 2003 Suction units 10 * 1 Jul 2003 Ultrasonic scalers (standalone) 10 * 1 Jul 2003 Hospitals ( 86110 ) Hospital assets: Anaesthesia machines 10 * 1 Jan 2003 Angiography assets: Image acquisition system (incorporating computer with digital subtraction capability, digital camera, monitor and integrated software) 4 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Patient gantry or table, patient monitoring assets, positioning assets, and pressure injectors 10 * 1 Jul 2002 Cell savers and cell separators 7 * 1 Jan 2003 Colposcopes 10 * 1 Jan 2003 Defibrillators 10 * 1 Jan 2003 Diathermy and cautery machines/electrosurgical generators 10 * 1 Jan 2003 Endoscopic surgery assets (excluding disposable accessories): Arthroscopic fluid management systems 7 * 1 Jan 2003 Endoscopes (flexible and rigid) and endoscopic surgical instruments 4 * 1 Jan 2003 Endoscopic camera systems: Beam splitters and light sources 10 * 1 Jan 2003 Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5 * 1 Jan 2003 Still cameras 7 * 1 Jan 2003 Video monitors and video recorders 7 * 1 Jan 2003 Endoscopic electrosurgical generators 10 * 1 Jan 2003 Endoscopic lasers 10 * 1 Jan 2003 Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5 * 1 Jan 2003 Haemodialysis machines 7 * 1 Jan 2003 Head lights 7 * 1 Jan 2003 Hospital furniture: Beds: Electronic 7 * 1 Jan 2003 Mechanical 10 * 1 Jan 2003 Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators, and overbed tables 10 * 1 Jan 2003 Infusion pumps: General, pain management and rapid 8 * 1 Jan 2003 Syringe driven 6 * 1 Jan 2003 Insufflators 10 * 1 Jan 2003 Lithotriptors used for extra-corporeal shock wave lithotripsy 7 * 1 Jan 2003 Mechanical assist assets: Calf and cuff compression devices 8 * 1 Jan 2003 Cardiac bypass and heart lung machines 8 * 1 Jan 2003 Intra-aortic balloon pumps 8 * 1 Jan 2003 Ventricular assist heart pumps 8 * 1 Jan 2003 Natal care assets (including incubators, infant warmers and mobile infant warmers) 7 * 1 Jan 2003 Operating tables and attachments: Electronic 10 * 1 Jan 2003 Mechanical 13 * 1 Jan 2003 Operating theatre lights 8 * 1 Jan 2003 Pan flushers 10 * 1 Jan 2003 Patient hoists and lifters 10 * 1 Jan 2003 Patient monitoring assets: Bedside monitoring systems 7 * 1 Jan 2003 Cardiac monitors 7 * 1 Jan 2003 ECG (electrocardiographs) 7 * 1 Jan 2003 Foetal monitors 7 * 1 Jan 2003 Pulse oximeters 7 * 1 Jan 2003 Vital signs monitors 7 * 1 Jan 2003 Patient warming assets (excluding disposable accessories): Fluid warmers 10 * 1 Jan 2003 Forced air patient warmers 10 * 1 Jan 2003 Smoke evacuators 8 * 1 Jan 2003 Sterilisation and autoclave processing assets: Drying cabinets 10 * 1 Jan 2003 Endoscope sterilisers and disinfectors 5 * 1 Jan 2003 Flash sterilisers 10 * 1 Jan 2003 Instrument washers 10 * 1 Jan 2003 Pre-vacuum sterilisers 10 * 1 Jan 2003 Ultrasonic cleaners and baths 7 * 1 Jan 2003 Surgical instruments: Hand held manually operated instruments 8 * 1 Jan 2003 Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7 * 1 Jan 2003 Ultrasonic aspirators 10 * 1 Jan 2003 Ultrasonic scalpels 10 * 1 Jan 2003 Surgical lasers (excluding ophthalmic surgical lasers) 10 * 1 Jan 2003 Surgical microscopes 10 * 1 Jan 2003 Ultrasonic bladder scanners 10 * 1 Jan 2003 Ultrasonic needle guides 10 * 1 Jan 2003 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5 * 1 Jul 2002 Ventilators: Fixed 7 * 1 Jan 2003 Portable 5 * 1 Jan 2003 Wheelchairs 10 * 1 Jan 2003 Nursing Homes ( 86130 ) Nursing Home: Commode 13⅓ 1 Jan 2001 Nurse call equipment 20 1 Jan 2001 Scales 20 1 Jan 2001 Shower chairs 10 1 Jan 2001 Trolleys 13⅓ 1 Jan 2001 Ophthalmology, Optometry and Optical dispensing ( 86228 and 86320 ) Ophthalmic surgeons' plant 10 1 Jan 2001 Vision analyser computer 5 1 Jan 2001 Pathology Services ( 86310 ) Pathologists' assets: Batch slide stainer 6 * 1 Jan 2002 Bio hazard chambers 10 * 1 Jan 2002 Centrifuges 5 * 1 Jan 2002 Incubators 6 * 1 Jan 2002 Laboratory analysers 5 * 1 Jan 2002 Microscopes 10 * 1 Jan 2002 Rotary microtomes 6 * 1 Jan 2002 Tissue embedding systems 6 * 1 Jan 2002 Tissue processors 6 * 1 Jan 2002 Podiatry Services ( 86392 ) Podiatrists' assets: Computerised orthoses manufacturing assets: Contact pin digitisers 7 * 1 Jul 2003 Carving mills 7 * 1 Jul 2003 Doppler vascularscopes 5 * 1 Jul 2003 Electric nail drills: Dust extraction drills 7 * 1 Jul 2003 Portable dust extraction drills 5 * 1 Jul 2003 Water and alcohol based spray drills 4 * 1 Jul 2003 Examination/magnifying lamps 10 * 1 Jul 2003 Footrests 10 * 1 Jul 2003 Gait analysis assets: Computerised systems (incorporating in-shoe pressure analysis or platform based pressure mats, integrated hardware and integrated software) 4 * 1 Jul 2003 Non-computerised: Treadmills 10 * 1 Jul 2003 Video cameras 5 * 1 Jul 2003 Video monitors and video recorders 7 * 1 Jul 2003 Orthotic benchtop grinders 6 * 1 Jul 2003 Patient chairs 12 * 1 Jul 2003 Podiatric instruments 3 * 1 Jul 2003 Vacuum presses 3 * 1 Jul 2003 Vascular neurological assessment assets: Monofilaments 2 * 1 Jul 2003 Tuning forks 10 * 1 Jul 2003 Radiology and Diagnostic Imaging Services ( 86227 and 86391 ) Radiologists' diagnostic imaging assets: Bone densitometry (BMD) system (incorporating either a whole body scanner, integrated computer and integrated software, or a spine and hip scanner, holding devices, integrated computer and integrated software) 10 * 1 Jul 2002 Computed radiography (CR) digitiser 4 * 1 Jul 2002 Computed tomography (CT) system (incorporating scanner, integrated computer and integrated software) 10 * 1 Jul 2002 Film digitiser 4 * 1 Jul 2002 Fluoroscopy assets (excluding direct radiography assets): Fixed system (incorporating buckies, generators, screening table and suspensions) 15 * 1 Jul 2002 Image acquisition system (incorporating a computer, digital camera, integrated software and monitor) 4 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile system (incorporating buckies, generators, screening table and suspensions) 10 * 1 Jul 2002 Magnetic resonance imaging (MRI) system (incorporating a scanner, cooling system, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 Mammography systems (incorporating either prone core biopsy scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software or conventional upright scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 Nuclear medicine systems (incorporating camera, gantry, collimators, integrated computer, integrated software and hot lab equipment but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 Orthopantomography (OPG) systems (incorporating scanner, integrated computer and integrated software) 15 * 1 Jul 2002 Patient archival and communication systems (PACS) 4 * 1 Jul 2002 Processing assets: Daylight imaging processors 9 * 1 Jul 2002 Dry laser imaging processors 8 * 1 Jul 2002 Wet laser imaging processors 10 * 1 Jul 2002 Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 X-Ray assets (excluding direct radiography assets): Fixed systems (incorporating buckies, control panels, generators, screening table,suspensions, tube column and x-ray tube ) 15 * 1 Jul 2002 Image intensifier 7 * 1 Jul 2002 Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube ) 10 * 1 Jul 2002 Specialist Medical Services n.e.c ( 86228 ) Neurologists' assets: Electroencephalography (EEG) systems (incorporating electrodes, amplifier, integrated software and integrated computer) 5 * 1 Jul 2003 Electromyography (EMG) systems (incorporating electrodes, amplifiers, integrated software and integrated computer) 5 * 1 Jul 2003 Thoracic Physicians' assets: Body plethysmographs (incorporating flow sensors, gas analysers, integrated software and integrated computer) 7 * 1 Jul 2003 Continuous positive airway pressure (CPAP) and variable positive airway pressure (VPAP) systems 7 * 1 Jul 2003 Lung function analysis exercise systems (incorporating flow sensors, treadmill or ergometer, ECG, pulse oximeter, integrated software, and integrated computer) 7 * 1 Jul 2003 Lung function analysis systems (incorporating flow sensors, gas analysers, integrated software and integrated computer) 7 * 1 Jul 2003 Spirometers 7 * 1 Jul 2003 Sleep laboratory systems (incorporating amplifiers, sensors, integrated CPAP monitor, integrated carbon dioxide monitor, integrated pulse oximeters, integrated computer and integrated software) 7 * 1 Jul 2003 Veterinary Services ( 86400 ) Veterinary's Plant (mobile clinic designed for carriage on utility or truck) 13⅓ 1 Jan 2001 | [3] Table A, industry category Manufacturing (21110 to 29490) sub-catagory Metal and metal Product Manufacturing (2710 to 27690) | omit Smelting Plant 8 * 1 Jan 2003 | insert Pyrometallurgy assets: Calcination process assets (including kilns) 25 * 1 Jul 2003 Casting process assets for casting billets or ingots 30 * 1 Jul 2003 Converting process assets (including rotatable cylindrical furnaces) 30 * 1 Jul 2003 Cooling process assets (including cooling towers) 25 * 1 Jul 2003 Crushing and milling, infrastructure support, or materials handling assets used in pyrometallurgy - see Table A Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200) Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003 Electro refining process assets 20 * 1 Jul 2003 Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 1 Jul 2003 Roasting process assets (including kilns and furnaces) 30 * 1 Jul 2003 Sintering process assets (including continuous sintering machines) 30 * 1 Jul 2003 Smelting process assets (including furnaces) 25 * 1 Jul 2003 | [4] Table A, industry category Mining (11010 to 15200) , sub-catagory Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200) | substitute General Mining and Mineral Processing Assets (excluding Oil and Gas) (11010 to 11020) and (13110 to 15200) Crushing and milling assets: Crushers: Cone and gyratory 25 * 1 Jul 2003 Feeder breaker 20 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Impact and rotary 20 * 1 Jul 2003 Jaw 25 * 1 Jul 2003 Roller (including roll sizers) 20 * 1 Jul 2003 Grinding mills: ; Ball and rod 25 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Hammer 15 * 1 Jul 2003 SAG (autogenous) 25 * 1 Jul 2003 Hydrometallurgy and Pyrometallurgy assets: Adsorption process assets 20 * 1 Jul 2003 Agglomeration (pelletizing) assets 25 * 1 Jul 2003 Calcination process assets (including kilns) 25 * 1 Jul 2003 Casting process assets for casting billets or ingots 30 * 1 Jul 2003 Converting process assets (including rotatable cylindrical furnaces) 30 * 1 Jul 2003 Cooling process assets (including cooling towers) 25 * 1 Jul 2003 Counter current decantation (CCD) process assets 20 * 1 Jul 2003 Drying process assets (including rotary dryers, spray dryers and indirect heat exchanger dryers) 25 * 1 Jul 2003 Electrolysis process assets (including electrowinning process and electro refining process assets including tanks) 20 * 1 Jul 2003 Filtration process assets 15 * 1 Jul 2003 Gas cleaning process assets (including electrostatic precipitators and baghouses) 20 * 1 Jul 2003 Gas recovery process assets (including stripping and absorption assets) 25 * 1 Jul 2003 Ion exchange process assets 15 * 1 Jul 2003 Leaching process assets: Atmospheric 15 * 1 Jul 2003 Generally 25 * 1 Jul 2003 Pressure 25 * 1 Jul 2003 Neutralisation process assets 20 * 1 Jul 2003 Pots and ladles used for molten materials 30 * 1 Jul 2003 Precipitation process assets (including tanks and agitators) 20 * 1 Jul 2003 Pressure vessels 30 * 1 Jul 2003 Roasting process assets (including kilns and furnaces) 30 * 1 Jul 2003 Sintering process assets (including continuous sintering machines) 30 * 1 Jul 2003 Smelting process assets (including furnaces) 25 * 1 Jul 2003 Solution treatment and metal recovery assets 20 * 1 Jul 2003 Solvent extraction process assets (including mixer-settler units) 20 * 1 Jul 2003 Tailings stills 20 * 1 Jul 2003 Infrastructure support assets: Compressors 15 * 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including power reticulation, substations, switchgear and transformers) 25 * 1 Jul 2003 Mineral treatment structure 40 * 1 Jul 2003 Pipes and pipelines (including valves and fittings) 25 * 1 Jul 2003 Pumps: * Generally 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Materials handling assets: Belt magnets, samplers, metal detectors, analysers 15 * 1 Jul 2003 Bins, chutes, hoppers, bunkers, and silos 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt) 20 * 1 Jul 2003 Vibrating 15 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks and spheres 25 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Overhead crane/gantry 30 * 1 Jul 2003 Stack (chimney) 30 * 1 Jul 2003 Stockpile assets: Reclaim tunnel flow valves and activators 25 * 1 Jul 2003 Stackers, reclaimers and stacker/reclaimers 25 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Tripper/stacker and stacking conveyor systems 25 * 1 Jul 2003 Tunnel vent and exhaust fans 15 * 1 Jul 2003 Water recycling facility 20 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Mineral dressing assets: * 1 Jul 2003 Classification, gravity separation and dewatering assets: Centrifuges 15 * 1 Jul 2003 Cyclones Dense medium and heavy medium 8 * 1 Jul 2003 Generally (including classifying, desliming, and hydrocyclones) 15 * 1 Jul 2003 Generally 18 * 1 Jul 2003 Hydraulic classifiers and teetered bed separators 20 * 1 Jul 2003 Jigs 25 * 1 Jul 2003 Pneumatic tables and air separators 25 * 1 Jul 2003 Settling cones 25 * 1 Jul 2003 Shaking tables 25 * 1 Jul 2003 Sluices and cone concentrators 25 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Electrostatic separation assets 20 * 1 Jul 2003 Filtration assets (including pressure filtration and vacuum filtration equipment) 15 * 1 Jul 2003 Flotation assets (including tanks, launders, agitators, air supply and reagent dosing equipment) 20 * 1 Jul 2003 Magnetic separation assets (including cross belt, drum and disc types) 20 * 1 Jul 2003 Screening assets 15 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Port Assets - see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290) * 1 Jul 2002 Railway Infrastructure Assets and Rolling-stock - see Table A Rail Transport (62000) * 1 Jan 2002 Surface Mobile Mining Machines: Bucket Wheel Excavators 30 * 1 Jul 2002 Compressors 20 * 1 Jul 2002 Cranes 20 * 1 Jul 2002 Dozers 9 * 1 Jul 2002 Draglines 30 * 1 Jul 2002 Drill Rigs (Production) 10 * 1 Jul 2002 Electric Rope Shovels 25 * 1 Jul 2002 Generators 10 * 1 Jul 2002 Graders 10 * 1 Jul 2002 Hydraulic Excavators (including hydraulic front shovels) 10 * 1 Jul 2002 Lighting System 10 * 1 Jul 2002 Off Highway Trucks (including articulated, rigiddump, service, fuel and water trucks) 10 * 1 Jul 2002 Rollers 15 * 1 Jul 2002 Scrapers 7 * 1 Jul 2002 Skid Steer Loader 7 * 1 Jul 2002 Tool Carrier 10 * 1 Jul 2002 Wheel Loader 8 * 1 Jul 2002 Tailings dams 20 1 Jan 2001 Underground Mobile Mining Machines: Compressors 10 * 1 Jul 2002 Continuous Haulage System 10 * 1 Jul 2002 Continuous Miner 10 * 1 Jul 2002 Drill Rigs: Diamond 20 * 1 Jul 2002 Production 7 * 1 Jul 2002 Feeder Breaker 15 * 1 Jul 2002 Grader 10 * 1 Jul 2002 Jumbo 10 * 1 Jul 2002 Load-Haul-Dump Machine 6 * 1 Jul 2002 Long-wall Equipment: Armoured Face Conveyor 6 * 1 Jul 2002 Beam Stage Loader 7 * 1 Jul 2002 Hydraulic Pump Module 15 * 1 Jul 2002 Hydraulic Roof Support 10 * 1 Jul 2002 Impact Crusher 10 * 1 Jul 2002 Mobile Conveyor Tail End 5 * 1 Jul 2002 Roof Support Relocation Vehicle 10 * 1 Jul 2002 Shearer 7 * 1 Jul 2002 Shearer Carrier 10 * 1 Jul 2002 Maintenance Vehicle 8 * 1 Jul 2002 Personnel Transporter 8 * 1 Jul 2002 Raise Borers and Down Reamers 20 * 1 Jul 2002 Roof Bolters 8 * 1 Jul 2002 Scissor Lift 6 * 1 Jul 2002 Shuttle Car 12 * 1 Jul 2002 Skid Steer Loader 12 * 1 Jul 2002 Underground Haulage Trucks 6 * 1 Jul 2002 Wheel Loader 6 * 1 Jul 2002 Workshop Plant 20 1 Jan 2001 Coal Mining (11010 to 11020) Coal preparation assets: Centrifuges 15 * 1 Jul 2003 Crushing assets (including feeder breakers, impact, roller, and rotary crushers) 20 * 1 Jul 2003 Cyclones: Dense medium, heavy medium 6 * 1 Jul 2003 Generally (including classifying, desliming and hydrocyclones) 10 * 1 Jul 2003 Filtration assets (including belt, drum and vacuum filters) 15 * 1 Jul 2003 Flotation assets (including agitation air supply systems, launders, reagent dosing systems and tanks) 20 * 1 Jul 2003 Grizzly bars and scalpers 25 * 1 Jul 2003 Jigs and heavy medium baths 25 * 1 Jul 2003 Magnetic separators 20 * 1 Jul 2003 Spirals 12 * 1 Jul 2003 Thickening assets 25 * 1 Jul 2003 Infrastructure support assets: Analysers, belt magnets, grinding mills, metal detectors and samplers 15 * 1 Jul 2003 Coal preparation facility framework/structure 40 * 1 Jul 2003 Compressors 15 nbsp;* 1 Jul 2003 Control systems and communication systems assets: Generally 10 * 1 Jul 2003 Instruments 10 * 1 Jul 2003 Towers or other supporting structures 30 * 1 Jul 2003 Electrical infrastructure assets (including reticulation assets, substations, switch gear and transformers) 25 * 1 Jul 2003 Fuel storage tanks 30 * 1 Jul 2003 Gas storage tanks 25 * 1 Jul 2003 Overhead crane/gantry 30 * 1 Jul 2003 Pipes and pipelines 25 * 1 Jul 2003 Pumps: Generally (including centrifugal pumps) 20 * 1 Jul 2003 Positive displacement pumps 15 * 1 Jul 2003 Train loaders 30 * 1 Jul 2003 Tunnel vent or exhaust fans 15 * 1 Jul 2003 Valves and other non pipe fittings 10 * 1 Jul 2003 Water recycling facility 20 * 1 Jul 2003 Water storage dams (including fire services dams and water storage dams generally) 30 * 1 Jul 2003 Water storage tanks 30 * 1 Jul 2003 Materials handling assets: Bins, chutes, hoppers, silos and storage bunkers 30 * 1 Jul 2003 Bucket elevators 25 * 1 Jul 2003 Conveyors 25 * 1 Jul 2003 Feeders: Generally (including apron and belt feeders) 20 * 1 Jul 2003 Vibrating feeders 15 * 1 Jul 2003 Stockpile spraying system 20 * 1 Jul 2003 Stockpile stackers, reclaimers and stacker reclaimers: Generally (including all machinery) 25 * 1 Jul 2003 Reclaim tunnels 25 * 1 Jul 2003 Tripper/stacker 25 * 1 Jul 2003 Construction Material Mining ( 14110 to 14190 ) Control systems (for conveying, crushing and screening assets) 10 * 1 Jul 2003 Conveyors: Gravity take-up 25 * 1 Jul 2003 Screw take-up 15 * 1 Jul 2003 Crushers: Generally 20 * 1 Jul 2003 Mobile (track or wheel mounted machinery including screening and conveying components) 15 * 1 Jul 2003 Cyclones 15 * 1 Jul 2003 Dredges 20 * 1 Jul 2003 Drill rigs 8 * 1 Jul 2003 Electrical switching assets 20 * 1 Jul 2003 Graders 15 * 1 Jul 2003 Heavy mobile quarry assets not specifically listed - see Table A Mining (11010 to 15200) * 1 Jul 2003 Hydraulic oversize-rock breakers (mounted above primary crusher) 8 * 1 Jul 2003 Material handling assets (including chutes, feeders, hoppers, product bins and surge bins) 20 * 1 Jul 2003 Pug mills 15 * 1 Jul 2003 Screening assets 12 * 1 Jul 2003 Wheel loaders 10 * 1 Jul 2003 Wire saws 10 * 1 Jul 2003 | [5] Table A, industry category Mining (11010 to 15200) , after sub-catagory Oila dn Gas Extraction (12000) | insert Sand Mining - Mineral ( 13150 ) Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) 20 * 1 Jan 2003 Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) 15 * 1 Jan 2003 Crushing assets (including drum scrubbers) 30 * 1 Jan 2003 Dredges 20 * 1 Jan 2003 Drying assets: Generally (including flash and fluid bed dryers and fluid bed heaters) 20 * 1 Jan 2003 Rotary dryer kilns 30 * 1 Jan 2003 Dust management assets: Baghouse filters and extractors 30 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Multiclones 20 * 1 Jan 2003 Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) 20 * 1 Jan 2003 Filtration/Dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) 15 * 1 Jan 2003 Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators, and wet high intensity magnets) 20 * 1 Jan 2003 Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) 30 * 1 Jan 2003 Screening assets (including screens and trommels) 15 * 1 Jan 2003 Support assets: Control systems 10 * 1 Jan 2003 Pipelines, piping and pumps 20 * 1 Jan 2003 Tanks: Constant density and thickening 20 * 1 Jan 2003 Generally (including acid leaching and water) 15 * 1 Jan 2003 Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) 30 * 1 Jan 2003 Waste gas handling assets: Afterburners 20 * 1 Jan 2003 Cyclones 15 * 1 Jan 2003 Electrostatic precipitators 30 * 1 Jan 2003 Scrubbers and stacks 20 * 1 Jan 2003 | [6] Table B, items beginning with A | omit Air-conditioning Plant: Central type (including ducting and vents) 13 ⅓ 1 Jan 2001 Structural alterations and additions associated with the installation of this plant which forms an integral part of it 100 1 Jan 2001 Room units 10 1 Jan 2001 Solar energy powered 13 ⅓ 1 Jan 2001 | insert Air-conditioning assets (excluding pipes, duct work and vents): Air handling units 20 * 1 Jul 2003 Cooling towers 15 * 1 Jul 2003 Condensing sets 15 * 1 Jul 2003 Chillers: Absorption 25 * 1 Jul 2003 Centrifugal 20 * 1 Jul 2003 Volumetrics (including reciprocating, rotary, screw, scroll): Air-cooled 15 * 1 Jul 2003 Water-cooled 20 * 1 Jul 2003 Damper motors (including variable air volume box controller) 10 * 1 Jul 2003 Fan coil units (connected to a condensing set) 15 * 1 Jul 2003 Humidifiers (steam generator) 10 * 1 Jul 2003 Mini split system up to 20KW (including ceiling, floor and high wall split system) 10 * 1 Jul 2003 Packaged air conditioning units 15 * 1 Jul 2003 Pumps 20 * 1 Jul 2003 Room units 10 * 1 Jul 2003 | [7] Table B, items beginning with C | omit Crushing Plant (stone) 10 1 Jan 2001 | [8] Table B, items beginning with X | omit X-Ray and High Frequency Current Plant (including screening of apparatus to suppress radio interference): General 13 ⅓ 1 Jan 2001 Image intensifier with TV chain and recording unit 6 ⅔ 1 Jan 2001 Associated equipment 10 1 Jan 2001 Portable units 10 1 Jan 2001 Processor and daylight loading equipment 10 1 Jan 2001", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/DEP20032/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2003/3", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2003 (No. 3) ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2003", "Date_of_Issue": "27 November 2003", "Signatory": "BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel", "Registration_Number": "F2005B01702", "Registration_Date": "18 August 2005", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2003 (No. 3) . | This Determination commences on 1 January 2004. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001. | (section 3) | [1] Table A, industry category Agriculture, Forestry and Fishing (01110 to 04203), sub-category Agriculture (01110 to 02200), under the heading \"Silos\" | omit Concrete 100 1 Jan 2001 | [2] Table A, industry category Health and Community Services (86110 to 87290), sub-category Ophthalmology, Optometry and Optical dispensing (86228 and 86320) | substitute Ophthalmology, Optometry and Optical dispensing ( 86228 and 86320 ) Optical assets : Automatic Refractometers/Keratometers 5 * 1 Jan 2004 Cameras (including anterior segment cameras, retinal cameras, fundus cameras): Analogue 8 * 1 Jan 2004 Digital 4 * 1 Jan 2004 Colour vision testers (automated) 8 * 1 Jan 2004 Corneal topography systems 5 * 1 Jan 2004 Examination chairs 10 * 1 Jan 2004 Glaucoma diagnostic assets (including ocular coherence tomographs (OCT), scanning laser ophthalmoscopes and scanning laser polarimeters) 5 * 1 Jan 2004 Keratometers (Ophthalmometers): Automated 5 * 1 Jan 2004 Manual 12 * 1 Jan 2004 Ophthalmic surgery assets: Microkeratome 3 * 1 Jan 2004 Ophthalmic cryo surgery systems 5 * 1 Jan 2004 Ophthalmic diathermy surgery systems 5 * 1 Jan 2004 Ophthalmic lasers: Non-refractive 10 * 1 Jan 2004 Refractive (including eye tracking systems) 4 * 1 Jan 2004 Phacoemulsification systems 4 * 1 Jan 2004 Pupillometers (used for refractive surgery) 5 * 1 Jan 2004 Vitrectomy systems 4 * 1 Jan 2004 Wave front analysers 4 * 1 Jan 2004 Ophthalmic viewers 5 * 1 Jan 2004 Ophthalmoscopes: Direct (including power supply) 8 * 1 Jan 2004 Indirect 9 * 1 Jan 2004 Refraction units (including examination chair, instrument arms, table and light source) 10 * 1 Jan 2004 Refractometers (automated) 5 * 1 Jan 2004 Slit lamp biomicroscopes: Hand-held 9 * 1 Jan 2004 Mounted 12 * 1 Jan 2004 Telemedicine digital imaging systems (excluding the imaging device) 4 * 1 Jan 2004 Tonometers: Contact tonometers: Applanation: Hand-held 6 * 1 Jan 2004 Mounted 8 * 1 Jan 2004 Electronic 6 * 1 Jan 2004 Non-contact tonometers: Hand-held 5 * 1 Jan 2004 Table mounted 8 * 1 Jan 2004 Trial lens sets 20 * 1 Jan 2004 Ultrasound diagnostic assets (including A-scan biometers, A/B scan biometers, B-scan biometers, Laser interference biometers, Pachymeters and Ultrasound biomicroscopes - UBM) 5 * 1 Jan 2004 Visual acuity testing assets: Automated vision testers 6 * 1 Jan 2004 Manual vision testers (phoropters) 12 * 1 Jan 2004 Visual acuity charts (illuminated) 10 * 1 Jan 2004 Visual acuity chart projectors (automated) 8 * 1 Jan 2004 Visual field testing assets (perimeters) - automated 5 * 1 Jan 2004 | [ 3 ] Table A, industry category Health and Community Services ( 86110 to 87290), sub-category Veterinary Services ( 86400 ) | substitute Veterinary Services ( 86400 ) Veterinarians' assets: Anaesthesia machines 10 * 1 Jan 2004 Animal blow dryers 5 * 1 Jan 2004 Animal cages: Fibreglass, plastic and polyethylene cages 10 * 1 Jan 2004 Stainless steel cages 20 * 1 Jan 2004 Animal patient monitoring assets (including blood pressure monitors, CO2 end-tidal monitors, ECGs and pulse oximeters) 7 * 1 Jan 2004 Animal scales 7 * 1 Jan 2004 Dental assets: Dental units 10 * 1 Jan 2004 Ultrasonic scalers (standalone) 10 * 1 Jan 2004 Diagnostic assets (including ophthalmoscope, otoscope, handles and power supply) 10 * 1 Jan 2004 Electrocautery units 10 * 1 Jan 2004 Electroejaculators 6 * 1 Jan 2004 Hydrobaths 8 * 1 Jan 2004 Pathology assets: Centrifuges 5 * 1 Jan 2004 Laboratory analysers: Electrolyte analysers 4 * 1 Jan 2004 Generally 5 * 1 Jan 2004 Microscopes 10 * 1 Jan 2004 Surgery lights 10 * 1 Jan 2004 Tables and tubs 20 * 1 Jan 2004 Ultrasound Systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jan 2004 X-ray assets (excluding direct radiography assets): Mobile or portable x-ray units 10 * 1 Jan 2004 X-ray processors - automatic 10 * 1 Jan 2004 | [4] Table A, industry category Manufacturing (21110 to 29490), before sub-category Food, beverage and tobacco manufacturing (21110 to 21900) | insert Basic chemical manufacturing ( 25310 to 25350 ) Chemical Manufacturing Plant: General plant 13 ⅓ 1 Jan 2001 Organic Peroxides Explosion (cell block) 20 1 Jan 2001 Fertiliser Manufacturing Plant 20 1 Jan 2001 Oxygen Manufacturing Plant 13 ⅓ 1 Jan 2001 Salt Manufacturing and Refining Plant 10 1 Jan 2001 Sulphuric Acid Plant: Acid chambers (irrespective of raw material used) 20 1 Jan 2001 Plant: Where pyrites used in manufacture of the acid 10 1 Jan 2001 Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 Blow moulders 13 ⅓ 1 Jan 2001 Dies 4 1 Jan 2001 General plant 20 1 Jan 2001 Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 13 ⅓ 1 Jan 2001 Moulds: Glass blowing 2 1 Jan 2001 High usage 5 1 Jan 2001 Low usage 10 1 Jan 2001 Once only 1 1 Jan 2001 | [5] Table A, industry category Manufacturing (21110 to 29490), sub-category Food, beverage and tobacco manufacturing (21110 to 21900) | omit Flour-milling Plant: Bins (wooden) 33 ⅓ 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Silos (steel and concrete) 100 1 Jan 2001 | insert Flour-milling Plant: Bins (wooden) 33 ⅓ 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Silos, concrete 50 * 1 Jan 2004 Silos, galvanised 30 * 1 Jan 2004 Silos, steel 40 * 1 Jan 2004 | [6] Table A, industry category Manufacturing (21110 to 29490), after sub-category Machinery and Equipment Manufacturing (28110 to 28690) | insert Medicinal and Pharmaceutical Product Manufacturing ( 24430 ) Laboratory assets: Laboratory analysers (including coagulators, carbon analysers, colour readers, gas chromatographs, high performance liquid chromatographs (HPLCs), and spectrophotometers) 5 * 1 Jan 2004 Bench top autoclaves 5 * 1 Jan 2004 Incubators 6 * 1 Jan 2004 Particle sizers 5 * 1 Jan 2004 Packaging assets: Accumulators 10 * 1 Jan 2004 Batch, barcode, label, and volume readers 10 * 1 Jan 2004 Blister pack packaging machines 10 * 1 Jan 2004 Blow-fill-seal (BFS) machines 12 * 1 Jan 2004 Bottle and vial inverters and blowers 10 * 1 Jan 2004 Bottle and vial unscramblers 10 * 1 Jan 2004 Bundlers and bundle packing machines 10 * 1 Jan 2004 Cappers and sealers (including tamper proof sealers) 10 * 1 Jan 2004 Cartoners 10 * 1 Jan 2004 Check weighers 10 * 1 Jan 2004 Cream, liquid and powder filling and sealing machines (including bag, bottle, syringe and tube fillers and sealers) 12 * 1 Jan 2004 Desiccant and cotton wool depositors/inserters 10 * 1 Jan 2004 Dropper and leaflet inserters 10 * 1 Jan 2004 Flaming stations 10 * 1 Jan 2004 Flow wrappers and shrink wrappers 10 * 1 Jan 2004 Ink jet batch label printers 7 * 1 Jan 2004 Labelling machines 10 * 1 Jan 2004 Palletisers 10 * 1 Jan 2004 Pinhole inspectors 10 * 1 Jan 2004 Robotic pick and place packaging machines 10 * 1 Jan 2004 Sleevers 10 * 1 Jan 2004 Tablet/capsule fillers, feeders and counters 10 * 1 Jan 2004 Production assets: Autoclaves (for terminal sterilisation) 10 * 1 Jan 2004 Drying ovens 10 * 1 Jan 2004 Encapsulators 10 * 1 Jan 2004 Fluid bed dryers 12 * 1 Jan 2004 Granulators and mixer/granulators 12 * 1 Jan 2004 Homogenisers 7 * 1 Jan 2004 Intermediate bulk containers, bins and vessels (including instruments, pipes, pumps and valves) used to hold and transfer formulations during various stages of production 10 * 1 Jan 2004 Metal detectors 10 * 1 Jan 2004 Mixers and blenders (including cream, liquid, powder, and syrup mixers and blenders) 10 * 1 Jan 2004 Sizing mills 10 * 1 Jan 2004 Tablet and capsule coating machines, coating drums and coating pans 12 * 1 Jan 2004 Tablet dedusters 10 * 1 Jan 2004 Tablet presses 10 * 1 Jan 2004 Vibrating sieves 10 * 1 Jan 2004 Raw material storage and dispensing assets: Demountable strong rooms 20 * 1 Jan 2004 Dispensing booths and associated air filtration systems 10 * 1 Jan 2004 Laminar flow benches and biohazard cabinets 8 * 1 Jan 2004 Safes 20 * 1 Jan 2004 Weighing scales 10 * 1 Jan 2004 Services: Air filtration systems 10 * 1 Jan 2004 Water purification plant 10 * 1 Jan 2004 | [7] Table A, industry category Manufacturing (21110 to 29490), sub-category Metal and Metal Product Manufacturing (27110 to 27690) | omit Die Casters' Plant: Aluminium 3 1 Jan 2001 Die casting furnaces 10 1 Jan 2001 Die casting machines and ancillary hydraulic plant 13 ⅓ 1 Jan 2001 Forging stainless steel elbows 5 1 Jan 2001 General plant 20 1 Jan 2001 Overall rate (alternative to the above) 13 ⅓ 1 Jan 2001 Tooling in metal trade 4 ½ 1 Jan 2001 | [8] Table A, industry category Manufacturing (21110 to 29490), sub-category Metal and Metal Product Manufacturing (27110 to 27690) | after Iron and Steel Industry: Granulators 13 ⅓ 1 Jan 2001 Slag pots 3 1 Jan 2001 | insert Metal casting assets (non-ferrous eg aluminium, brass and magnesium): Cooling assets (including tables, conveyors, towers) 15 * 1 Jan 2004 Die casting machines (including high pressure, low pressure and gravity type machines) 15 * 1 Jan 2004 Die tools (moulds used for casting) 4 * 1 Jan 2004 Heating assets: Degassing assets 5 * 1 Jan 2004 Furnaces (including dosing, holding and melting) 15 * 1 Jan 2004 Heat treatment baskets 5 * 1 Jan 2004 Heat treatment ovens 20 * 1 Jan 2004 Ingot pre-heaters 20 * 1 Jan 2004 Quenching tanks 20 * 1 Jan 2004 Machining/finishing assets: Blast machines (including shot, sand, bead) 20 * 1 Jan 2004 CNC lathes 10 * 1 Jan 2004 CNC machining centres 10 * 1 Jan 2004 CNC milling machines 10 * 1 Jan 2004 Drilling machines 15 * 1 Jan 2004 Linishing belt machines 10 * 1 Jan 2004 Trim presses (hydraulic type and crank type) 15 * 1 Jan 2004 Trim tools used in trim press machines 4 * 1 Jan 2004 Vibrating machines (including rumbling and knock-out machines) 10 * 1 Jan 2004 Materials handling conveyors 10 * 1 Jan 2004 Molten metal transfer ladles 3 * 1 Jan 2004 Paint line conveyors 15 * 1 Jan 2004 Robots 10 * 1 Jan 2004 Sand casting assets: Core boxes 4 * 1 Jan 2004 Core making machines (core blowers) 15 * 1 Jan 2004 Gas generators for sand curing 15 * 1 Jan 2004 Testing assets: Co-ordinate measurement machines 10 * 1 Jan 2004 Leak and pressure testing machines 4 * 1 Jan 2004 Spectrometers 10 * 1 Jan 2004 X-ray machines 15 * 1 Jan 2004 | [9] Table A, industry category Manufacturing (21110 to 29490), sub-category Non-metallic mineral product manufacturing (26110 to 26400) | omit Cement-making Plant: General plant (e.g. rotary mixing machines) 13 ⅓ 1 Jan 2001 Raw slurry storage bins 66 ⅔ 1 Jan 2001 Slurry blending silos 50 1 Jan 2001 Slurry mixing silos 50 1 Jan 2001 | insert Cement-making Plant: General plant (e.g. rotary mixing machines) 13 ⅓ 1 Jan 2001 Silos: Concrete, generally 50 * 1 Jan 2004 Concrete (used for gypsum or wet slag, or at port facilities) 40 * 1 Jan 2004 Steel, generally 30 * 1 Jan 2004 Steel (used for gypsum or wet slag, or at port facilities) 20 * 1 Jan 2004 | [10] Table A, industry category Manufacturing (21110 to 29490), after sub-category Non-metallic mineral product manufacturing (26110 to 26400) | insert Other chemical product manufacturing ( 25410 to 25490 ) Boot and Shoe Polish Manufacturing Plant 13 ⅓ 1 Jan 2001 Explosive Manufacturing and Chemical Plant 13 ⅓ 1 Jan 2001 Eucalyptus Oil Plant: Stills (coolers) 40 1 Jan 2001 Tanks 40 1 Jan 2001 Gelatine and Glue Manufacturing Plant 13 ⅓ 1 Jan 2001 Ink Factory Plant 20 1 Jan 2001 | [11] Table A, industry category Manufacturing (21110 to 29490), sub-category Petroleum, coal, chemical and associated product manufacture (25100 to 25660) | omit the sub-category, and insert Petroleum Refining ( 25100 ) Oil Refinery Assets: Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping 15 * 1 Jul 2002 Assets used in sulphur recovery: Generally 15 * 1 Jul 2002 Sulphur pit 10 * 1 Jul 2002 Assets used in other processes: Air compressor 30 * 1 Jul 2002 Catalyst regenerator 20 * 1 Jul 2002 Chemical injection system 5 * 1 Jul 2002 Coke drum 20 * 1 Jul 2002 Distillation column 30 * 1 Jul 2002 Drum: Generally 20 * 1 Jul 2002 Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15 * 1 Jul 2002 Electric desalter 25 * 1 Jul 2002 Expansion turbine 25 * 1 Jul 2002 Fan/Blower 30 * 1 Jul 2002 Filter/Coalescer: Generally 25 * 1 Jul 2002 Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation 20 * 1 Jul 2002 Flare stack 25 * 1 Jul 2002 Flare tip 5 * 1 Jul 2002 Fractionating column 30 * 1 Jul 2002 Furnace: Generally 25 * 1 Jul 2002 Used in continuous coking, delayed coking or visbreaking 20 * 1 Jul 2002 Gas absorber: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Gas absorber 25 * 1 Jul 2002 Heat exchanger: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Jet ejector 20 * 1 Jul 2002 Liquid extraction column: Generally 25 * 1 Jul 2002 Used in amine treating 20 * 1 Jul 2002 Piping 30 * 1 Jul 2002 Process gas compressor 30 * 1 Jul 2002 Pump: Generally 25 * 1 Jul 2002 Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 Reactor 25 * 1 Jul 2002 Rotary filter 20 * 1 Jul 2002 Scrubber 25 * 1 Jul 2002 Side stream stripper 25 * 1 Jul 2002 Storage tank: Generally 25 * 1 Jul 2002 Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20 * 1 Jul 2002 Stripper: Generally 25 * 1 Jul 2002 Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 Bunds (other than formed with earth) 100 1 Jan 2001 Control systems assets (excluding computers) 10 * 1 Jul 2002 Effluent separators (concrete) 40 1 Jan 2001 Laboratory equipment 20 1 Jan 2001 Plastic products manufacturing ( 25610 to 25660 ) Clothes Peg Manufacturing Plant (plastic) 13 ⅓ 1 Jan 2001 Plastic Industry: Blow moulders 13 ⅓ 1 Jan 2001 Dies 4 1 Jan 2001 General plant 20 1 Jan 2001 Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 13 ⅓ 1 Jan 2001 Moulds: Glass blowing 2 1 Jan 2001 High usage 5 1 Jan 2001 Low usage 10 1 Jan 2001 Once only 1 1 Jan 2001 | [12] Table A, industry category Manufacturing (21110 to 29490), after sub-category Printing, publishing and recorded media (24110 to 24309) | insert Rubber products manufacturing ( 25510 to 25590 ) Rubber Manufacturers' Plant: Moulds 5 1 Jan 2001 Process plant 13 ⅓ 1 Jan 2001 | [13] Table A, industry category Mining (11010 to 15200), sub-category Oil and Gas Extraction (12000) | before Gas production assets: | insert Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery: Control systems 10 * 1 Jul 2002 Domestic gas processing assets (including centrifugal compressor, column, gas turbine, heat exchanger, piping and turbo expander) 30 * # 1 Jul 2002 Electricity generation assets - see Table A Electricity Supply (36100) * 1 Jul 2002 Flare tower for gas flare 25 * # 1 Jul 2002 Fractionation train assets (including air cooler, column, compressor, heat exchanger, piping and pumps) 30 * # 1 Jul 2002 Hot water system assets 17 ½ * # 1 Jul 2002 Instruments 12 ½ * 1 Jul 2002 LNG holding facility assets (including boil off gas compressor, cryogenic storage tank, loading arm, pumps and tank) 30 * # 1 Jul 2002 LNG train assets (including centrifugal compressor, column, cryogenic heat exchanger, gas turbine driver and other heat exchangers) 30 * # 1 Jul 2002 Stabiliser process assets (including column, heat exchanger, pumps and reciprocating compressor) 30 * # 1 Jul 2002 Storage and loading assets (including cryogenic storage tank, jetty, loading arm, LPG chiller and pumps) 30 * # 1 Jul 2002 Trunkline onshore terminal (TOT) assets: Flash tanks 20 * # 1 Jul 2002 Slugcatcher and associated piping 30 * # 1 Jul 2002 Valves including control valves 12 ½ * 1 Jul 2002 | [14] Table A, industry category Personal and Other Services (95110 to 97000), sub-category Other Personal Services (95210 to 95291) | before Cleaners' Plant: | insert Arboriculture and Gardening Services: Blowers 3 * 1 Jan 2004 Brushcutters (including whipper snippers) 2 * 1 Jan 2004 Chainsaws (including pole pruners) 2 * 1 Jan 2004 Elevating work platforms 15 * 1 Jan 2004 Hand tools (including pruner, rake, hedge shears, loppers and tree saws) 3 * 1 Jan 2004 Hedge trimmers 4 * 1 Jan 2004 Lawn edgers (excluding brushcutters) 4 * 1 Jan 2004 Lawn mowers: Cylinder 7 * 1 Jan 2004 Push (rotary) 2 * 1 Jan 2004 Self propelled (rotary) 2 * 1 Jan 2004 Ride-ons 5 * 1 Jan 2004 Stump grinders 5 * 1 Jan 2004 Tractors 8 * 1 Jan 2004 Tractor attachments: Roller mowers 4 * 1 Jan 2004 Slashers 4 * 1 Jan 2004 Trailers used to carry tree and grass clippings 5 * 1 Jan 2004 Tree climbing assets: Climbing hardware (including carabineers, figure of 8 and lowering pullies) 1 * 1 Jan 2004 Climbing spurs 10 * 1 Jan 2004 Friction lowering devices 10 * 1 Jan 2004 Harness 3 * 1 Jan 2004 Ropes 1 * 1 Jan 2004 Wood chippers 8 * 1 Jan 2004 | [15] Table B, items beginning with M | after Mini Lab 10 1 Jan 2001 | insert Mini-skid steer loaders 5 * 1 Jan 2004 Mini-skid steer loader attachments: Others (including auger and bucket) 5 * 1 Jan 2004 Stump grinders 2 * 1 Jan 2004 | [16] Table B, items beginning with S | omit Silos: Cement Storage 66 ⅔ 1 Jan 2001 Bulk handling industry (used on a continuous basis to store different grains for short periods): Concrete construction 50 1 Jan 2001 Steel construction 20 1 Jan 2001 Ancillary mechanical equipment 13 ⅓ 1 Jan 2001 | insert Silos: Bulk handling: Ancillary mechanical equipment 13 ⅓ 1 Jan 2001 Concrete construction 50 * 1 Jan 2004 Galvanised construction 30 * 1 Jan 2004 Steel construction 40 * 1 Jan 2004", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/DEP20033/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2002/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2002 (No. 1)", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2002", "Date_of_Issue": "20 June 2002", "Signatory": "BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel", "Registration_Number": "F2005B01740", "Registration_Date": "18 August 2005", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2002 (No. 1). | This Determination commences on 1 July 2002. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001. | (section 3) | [1] Table A, industry category Agriculture, Forestry and Fishing (01110 to 04203), sub-category Forestry and Logging (03010 to 03030) | after Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7 * 1 Jan 2001 | insert COMMUNICATION SERVICES (71110 to 71200) Telecommunication Services (71120 to 71200) International Telecommunications Submarine Cable 15 * 1 Jul 2002 Mobile Telecommunications Assets: -Base station assets: --Air conditioners 5 * 1 Jul 2002 --Antennas, battery backup, radio transmitters/receivers and rectifiers 6 * 1 Jul 2002 --Towers 25 * 1 Jul 2002 --Transportable equipment shelters 25 * 1 Jul 2002 -Base station controller hardware 10 * 1 Jul 2002 -Microwave assets (including antennas, electronic multiplexers and transmitters/receivers) 10 * 1 Jul 2002 -Mobile switching centre hardware 10 * 1 Jul 2002 | [2] Table A, industry category Construction (41111 to 42590) | substitute CONSTRUCTION (41111 to 42590) Backhoe Loaders 9 * 1 Jul 2002 Bending machines (bar, angle or rod) 10 1 Jan 2001 Brick elevators (portable) 5 1 Jan 2001 Chain blocks, rod shears, jacks, etc 13 ⅓ 1 Jan 2001 Compactors 12 * 1 Jul 2002 Compressors (Mobile) 12 * 1 Jul 2002 Concreting plant: -Batching plant: --Portable and demountable 6 ⅔ 1 Jan 2001 --Static 13 ⅓ 1 Jan 2001 -Buggies or dumpers (motorised) 5 1 Jan 2001 -Hoppers, skips and hoist buckets 10 1 Jan 2001 -Immersion vibrators 4 1 Jan 2001 -Mobile concrete pumping units 6 ⅔ 1 Jan 2001 -Monorails 5 1 Jan 2001 -Steel formwork, beams and props 10 1 Jan 2001 -Trowelling machines 4 1 Jan 2001 -Vibrating screeders 4 1 Jan 2001 Cranes (Mobile): -Light and medium 15 * 1 Jul 2002 -Heavy (over 15.24 tonnes lift) 20 * 1 Jul 2002 -Tower and hoists 10 1 Jan 2001 Dozers/Front End Loaders 9 * 1 Jul 2002 Forklifts 11 * 1 Jul 2002 Grinding and milling machines 3 1 Jan 2001 Hydraulic Excavators 10 * 1 Jul 2002 Levels, dumpy, etc 13 ⅓ 1 Jan 2001 Lift slab equipment 5 1 Jan 2001 Linemarkers 11 * 1 Jul 2002 Mini Excavators 8 * 1 Jul 2002 Motor Graders 10 * 1 Jul 2002 Pavers 12 * 1 Jul 2002 Profilers 10 * 1 Jul 2002 Pumps 10 1 Jan 2001 Road Rollers 15 * 1 Jul 2002 Saw benches (portable) 13 ⅓ 1 Jan 2001 Scrapers 8 * 1 Jul 2002 Skid Steer Loaders 7 * 1 Jul 2002 Stabiliser Recyclers 12 * 1 Jul 2002 Telescopic Handlers 10 * 1 Jul 2002 Tool Carriers 10 * 1 Jul 2002 Track Loaders 9 * 1 Jul 2002 Welding units (portable): -Light type 6 ⅔ 1 Jan 2001 -Medium and other types 10 1 Jan 2001 Wheel Loaders 8 * 1 Jul 2002 Winches 13 ⅓ 1 Jan 2001 | [3] Table A, industry category Cultural and Recreational Services (91110 to 93302), sub-category Sport, Gambling and Other Recreation Services (93111 to 93302) | after Gymnasium equipment 10 1 Jan 2001 | insert Marina Operation: -Boat cradles 10 * 1 Jul 2002 -Boat storage racks 10 * 1 Jul 2002 -Forklifts 11 * 1 Jul 2002 -Marina - wet berths (incorporating piling, decking and floating pontoons) 20 * 1 Jul 2002 -Mooring buoys 10 * 1 Jul 2002 -Travel lifts 15 * 1 Jul 2002 | [4] Table A, industry category Electricity, Gas and Water Supply (36100 to 37020), sub-category Electricity supply (36100) | after Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40 * 1 Jan 2002 | insert Gas supply (36200) Gas distribution: -Control systems (excluding computers) 10 * 1 Jul 2002 -Gas meter 15 * 1 Jul 2002 -Low Pressure (LP) gas storage holder 40 * 1 Jul 2002 -Pigging device 5 * 1 Jul 2002 -Pipeline (including high, medium or low pressure trunk, primary or secondary mains or services): --Generally 50 * 1 Jul 2002 --PVC pipeline 30 * 1 Jul 2002 -Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 * 1 Jul 2002 Gas transmission: -Compressor gas turbine (GT) driver 20 * 1 Jul 2002 -Compressor station assets 30 * 1 Jul 2002 -Control systems (excluding computers) 10 * 1 Jul 2002 -Gas meter 15 * 1 Jul 2002 -Gas pipeline LNG station assets 30 * 1 Jul 2002 -Pigging device 5 * 1 Jul 2002 -Pipeline - transmission, spur or lateral 50 * 1 Jul 2002 -Regulators (including gate stations, subgate stations, block valve stations, pressure regulating stations and district regulating stations) 40 * 1 Jul 2002 -Underground gas storage asset 40 * 1 Jul 2002 | [5] Table A, industry category Health and Community Services (86110 to 87290) | substitute HEALTH AND COMMUNITY SERVICES (86110 to 87290) Dentists' Plant: -Electric motors 20 1 Jan 2001 -High speed equipment: --Air operated dental drilling equipment 10 1 Jan 2001 --Air compressors (independent) 20 1 Jan 2001 -Instruments and plant (other than high speed equipment) 20 1 Jan 2001 Medical Plant: -Angiography assets: --Image acquisition system (incorporating computer with digital subtraction capability, digital camera, monitor and integrated software) 4 * 1 Jul 2002 --Image intensifier 7 * 1 Jul 2002 --Patient table or gantry, patient monitoring equipment, positioning equipment, and pressure injectors 10 * 1 Jul 2002 -Camera (large field of view) 6 ⅔ 1 Jan 2001 -Cast setter 10 1 Jan 2001 -Coronary investigation unit 10 1 Jan 2001 -Defibrillator equipment 10 1 Jan 2001 -Diathermy plant (including screening): --Generally 13 ⅓ 1 Jan 2001 --Used for hire 10 1 Jan 2001 -Electro-cardiographs: --Generally 20 1 Jan 2001 --Portable (personal) 3 1 Jan 2001 --Units (battery operated) used for hire 10 1 Jan 2001 -Fibreoptic endoscopes and associated light source equipment 5 1 Jan 2001 -High frequency current machines (surgical) 13 ⅓ 1 Jan 2001 -Hospital: --Beds (including electric) 13 ⅓ 1 Jan 2001 --Furniture 20 1 Jan 2001 -Lampsetting casts 10 1 Jan 2001 -Operating tables 13 ⅓ 1 Jan 2001 -Ophthalmic surgeons' plant 10 1 Jan 2001 -Other plant (not being in the nature of instruments) 13 ⅓ 1 Jan 2001 -Pathologist's Assets: --Batch slide stainer 6 * 1 Jan 2002 --Bio hazard chambers 10 * 1 Jan 2002 --Centrifuges 5 * 1 Jan 2002 --Incubators 6 * 1 Jan 2002 --Laboratory analysers 5 * 1 Jan 2002 --Microscopes 10 * 1 Jan 2002 --Rotary microtomes 6 * 1 Jan 2002 --Tissue embedding systems 6 * 1 Jan 2002 --Tissue processors 6 * 1 Jan 2002 -Patient monitoring equipment 10 1 Jan 2001 -Pendants (service point in operating theatres for other equipment) 13 ⅓ 1 Jan 2001 -Radiologists' - Diagnostic Imaging assets: --Bone densitometry (BMD) system (incorporating either a whole body scanner, integrated computer and integrated software, or a spine and hip scanner, holding devices, integrated computer and integrated software) 10 * 1 Jul 2002 --Computed radiography (CR) digitiser 4 * 1 Jul 2002 --Computed tomography (CT) system (incorporating scanner, integrated computer and integrated software) 10 * 1 Jul 2002 --Film digitiser 4 * 1 Jul 2002 --Fluoroscopy assets (excluding direct radiography assets): ---Fixed system (incorporating buckies, generators, screening table and suspensions) 15 * 1 Jul 2002 ---Image acquisition system (incorporating a computer, digital camera, integrated software and monitor) 4 * 1 Jul 2002 ---Image intensifier 7 * 1 Jul 2002 ---Mobile system (incorporating buckies, generators, screening table and suspensions) 10 * 1 Jul 2002 --Magnetic resonance imaging (MRI) system (incorporating a scanner, cooling system, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 --Mammography systems (incorporating either prone core biopsy scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software or conventional upright scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 --Nuclear medicine systems (incorporating camera, gantry, collimators, integrated computer, integrated software and hot lab equipment but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 --Orthopantomography (OPG) systems (incorporating scanner, integrated computer and integrated software) 15 * 1 Jul 2002 --Patient archival and communication systems (PACS) 4 * 1 Jul 2002 --Processing assets: ---Daylight imaging processors 9 * 1 Jul 2002 ---Dry laser imaging processors 8 * 1 Jul 2002 ---Wet laser imaging processors 10 * 1 Jul 2002 --Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 --Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 --X-Ray assets (excluding direct radiography assets): --Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002 --Image intensifier 7 * 1 Jul 2002 --Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002 -Radium plaques and needles 10 1 Jan 2001 -Silver recovery unit 10 1 Jan 2001 -Sonograph gamma ray sterilization plant 13 ⅓ 1 Jan 2001 -Sterlization plant: --Compressor 20 1 Jan 2001 --Gamma radiation unit 10 1 Jan 2001 --Cell block 100 1 Jan 2001 -Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5 * 1 Jul 2002 -Ventilators 10 1 Jan 2001 -Vision analyser computer 5 1 Jan 2001 Nursing Home: -Commode 13 ⅓ 1 Jan 2001 -Nurse call equipment 20 1 Jan 2001 -Scales 20 1 Jan 2001 -Shower chairs 10 1 Jan 2001 -Trolleys 13 ⅓ 1 Jan 2001 Veterinary's Plant (mobile clinic designed for carriage on utility or truck) 13 ⅓ 1 Jan 2001 | [6] Table A, industry category Manufacturing (21110 to 29490), sub-category Petroleum, coal, chemical and associated product manufacturing (25100 to 25660) | substitute Petroleum, coal, chemical and associated product manufacturing (25100 to 25660) Assets used to manufacture condensate, crude oil, domestic gas, liquid natural gas (LNG) or liquid petroleum gas (LPG) but not if the manufacture occurs in an oil refinery: -Control systems 10 * 1 Jul 2002 -Domestic gas processing assets (including centrifugal compressor, column, gas turbine, heat exchanger, piping and turbo expander) 30 * # 1 Jul 2002 -Electricity generation assets - see Table A Electricity Supply (36100) * 1 Jul 2002 -Flare tower for gas flare 25 * # 1 Jul 2002 -Fractionation train assets (including air cooler, column, compressor, heat exchanger, piping and pumps) 30 * # 1 Jul 2002 -Hot water system assets 17 ½ * # 1 Jul 2002 -Instruments 12 ½ * 1 Jul 2002 -LNG holding facility assets (including boil off gas compressor, cryogenic storage tank, loading arm, pumps and tank) 30 * # 1 Jul 2002 -LNG train assets (including centrifugal compressor, column, cryogenic heat exchanger, gas turbine driver and other heat exchangers) 30 * # 1 Jul 2002 -Stabiliser process assets (including column, heat exchanger, pumps and reciprocating compressor) 30 * # 1 Jul 2002 -Storage and loading assets (including cryogenic storage tank, jetty, loading arm, LPG chiller and pumps) 30 * # 1 Jul 2002 -Trunkline onshore terminal (TOT) assets: --Flash tanks 20 * # 1 Jul 2002 --Slugcatcher and associated piping 30 * # 1 Jul 2002 --Valves including control valves 12 ½ * 1 Jul 2002 Boot and Shoe Polish Manufacturing Plant 13 ⅓ 1 Jan 2001 Chemical Manufacturing Plant: -General plant 13 ⅓ 1 Jan 2001 -Organic Peroxides Explosion (cell block) 20 1 Jan 2001 Clothes Peg Manufacturing Plant (plastic) 13 ⅓ 1 Jan 2001 Explosive Manufacturing and Chemical Plant 13 ⅓ 1 Jan 2001 Eucalyptus Oil Plant: -Stills (coolers) 40 1 Jan 2001 -Tanks 40 1 Jan 2001 Fertiliser Manufacturing Plant 20 1 Jan 2001 Gelatine and Glue Manufacturing Plant 13 ⅓ 1 Jan 2001 Ink Factory Plant 20 1 Jan 2001 Oil Refinery Assets: -Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping 15 * 1 Jul 2002 -Assets used in sulphur recovery: --Generally 15 * 1 Jul 2002 --Sulphur pit 10 * 1 Jul 2002 -Assets used in other processes: --Air compressor 30 * 1 Jul 2002 --Catalyst regenerator 20 * 1 Jul 2002 --Chemical injection system 5 * 1 Jul 2002 --Coke drum 20 * 1 Jul 2002 --Distillation column 30 * 1 Jul 2002 --Drum: ---Generally 20 * 1 Jul 2002 ---Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15 * 1 Jul 2002 --Electric desalter 25 * 1 Jul 2002 --Expansion turbine 25 * 1 Jul 2002 --Fan/Blower 30 * 1 Jul 2002 --Filter/Coalescer: ---Generally 25 * 1 Jul 2002 ---Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation 20 * 1 Jul 2002 --Flare stack 25 * 1 Jul 2002 --Flare tip 5 * 1 Jul 2002 --Fractionating column 30 * 1 Jul 2002 --Furnace: ---Generally 25 * 1 Jul 2002 ---Used in continuous coking, delayed coking or visbreaking 20 * 1 Jul 2002 --Gas absorber: ---Generally 25 * 1 Jul 2002 ---Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 --Gas adsorber 25 * 1 Jul 2002 --Heat exchanger: ---Generally 25 * 1 Jul 2002 ---Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 --Jet ejector 20 * 1 Jul 2002 --Liquid extraction column: ---Generally 25 * 1 Jul 2002 ---Used in amine treating 20 * 1 Jul 2002 --Piping 30 * 1 Jul 2002 --Process gas compressor 30 * 1 Jul 2002 --Pump: ---Generally 25 * 1 Jul 2002 ---Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking 20 * 1 Jul 2002 --Reactor 25 * 1 Jul 2002 --Rotary filter 20 * 1 Jul 2002 --Scrubber 25 * 1 Jul 2002 --Side stream stripper 25 * 1 Jul 2002 --Storage tank: ---Generally 25 * 1 Jul 2002 ---Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20 * 1 Jul 2002 --Stripper: ---Generally 25 * 1 Jul 2002 ---Used in amine treating or potassium carbonate treating 20 * 1 Jul 2002 -Bunds (other than formed with earth) 100 1 Jan 2001 -Control systems assets (excluding computers) 10 * 1 Jul 2002 -Effluent separators (concrete) 40 1 Jan 2001 -Laboratory equipment 20 1 Jan 2001 Oxygen Manufacturing Plant 13 ⅓ 1 Jan 2001 Plastic Industry: -Blow moulders 13 ⅓ 1 Jan 2001 -Dies 4 1 Jan 2001 -General plant 20 1 Jan 2001 --Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 13 ⅓ 1 Jan 2001 -Moulds: --Glass blowing 2 1 Jan 2001 --High usage 5 1 Jan 2001 --Low usage 10 1 Jan 2001 --Once only 1 1 Jan 2001 Rubber Manufacturers' Plant: -Moulds 5 1 Jan 2001 -Process plant 13 ⅓ 1 Jan 2001 Salt Manufacturing and Refining Plant 10 1 Jan 2001 Sulphuric Acid Plant: -Acid chambers (irrespective of raw material used) 20 1 Jan 2001 -Plant: --Where pyrites used in manufacture of the acid 10 1 Jan 2001 --Where natural sulphur (brimstone) so used 13 ⅓ 1 Jan 2001 | [7] Table A, industry category Mining (11010 to 15200), sub-category Coal Mining and Metal Ore Mining (11010 to 110202) and (13110 to 13190) | substitute Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200) Coal hulks 16 ⅔ 1 Jan 2001 Conveyor units: -Rubber conveyor belts - 6 ⅔ 1 Jan 2001 -Idlers 8 1 Jan 2001 -Motor, drive and structure of conveyor system 13 ⅓ 1 Jan 2001 Dredging Machinery 13 ⅓ 1 Jan 2001 Gangways 40 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Initial containment areas 20 1 Jan 2001 Mine cars 10 1 Jan 2001 Mudlakes 10 1 Jan 2001 Port Assets - see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290) * 1 Jul 2002 Pumps (used in mines and coal washing plant) 20 1 Jan 2001 Quarrying Plant and Machinery 10 1 Jan 2001 Railway infrastructure assets and rolling-stock - see Table A Rail Transport (62000) * 1 Jan 2002 Skips in coal mines 13 ⅓ 1 Jan 2001 Stone Crushing Plant 10 1 Jan 2001 Surface Mobile Mining Machines: -Bucket Wheel Excavators 30 * 1 July 2002 -Compressors 20 * 1 Jul 2002 -Cranes 20 * 1 Jul 2002 -Dozers 9 * 1 Jul 2002 -Draglines 30 * 1 Jul 2002 -Drill Rigs (Production) 10 * 1 Jul 2002 -Electric Rope Shovels 25 * 1 Jul 2002 -Generators 10 * 1 Jul 2002 -Graders 10 * 1 Jul 2002 -Hydraulic Excavators (including hydraulic front shovels) 10 * 1 Jul 2002 -Lighting System 10 * 1 Jul 2002 -Off Highway Trucks (including articulated, rigid dump, service, fuel and water trucks) 10 * 1 Jul 2002 -Rollers 15 * 1 Jul 2002 -Scrapers 7 * 1 Jul 2002 -Skid Steer Loader 7 * 1 Jul 2002 -Tool Carrier 10 * 1 Jul 2002 -Wheel Loader 8 * 1 Jul 2002 Tailings dams 20 1 Jan 2001 Underground Mobile Mining Machines: -Compressors 10 * 1 Jul 2002 -Continuous Haulage System 10 * 1 Jul 2002 -Continuous Miner 10 * 1 Jul 2002 -Drill Rigs: --Diamond 20 * 1 Jul 2002 --Production 7 * 1 Jul 2002 -Feeder Breaker 15 * 1 Jul 2002 -Grader 10 * 1 Jul 2002 -Jumbo 10 * 1 Jul 2002 -Load-Haul-Dump Machine 6 * 1 Jul 2002 -Long-wall Equipment: --Armoured Face Conveyor 6 * 1 Jul 2002 --Beam Stage Loader 7 * 1 Jul 2002 --Hydraulic Pump Module 15 * 1 Jul 2002 --Hydraulic Roof Support 10 * 1 Jul 2002 --Impact Crusher 10 * 1 Jul 2002 --Mobile Conveyor Tail End 5 * 1 Jul 2002 --Roof Support Relocation Vehicle 10 * 1 Jul 2002 --Shearer 7 * 1 Jul 2002 --Shearer Carrier 10 * 1 Jul 2002 -Maintenance Vehicle 8 * 1 Jul 2002 -Personnel Transporter 8 * 1 Jul 2002 -Raise Borers and Down Reamers 20 * 1 Jul 2002 -Roof Bolters 8 * 1 Jul 2002 -Scissor Lift 6 * 1 Jul 2002 -Shuttle Car 12 * 1 Jul 2002 -Skid Steer Loader 12 * 1 Jul 2002 -Underground Haulage Trucks 6 * 1 Jul 2002 -Wheel Loader 6 * 1 Jul 2002 Workshop Plant 20 1 Jan 2001 | [8] Table A, industry category Mining (11010 to 15200), sub-category Oil and Gas Extraction (12000) | substitute Oil and Gas Extraction (12000) Gas production assets: -Central production facility assets: --Boiler 10 * 1 Jul 2002 --Cabling for power and control system 30 * # 1 Jul 2002 --Diesel system 15 * 1 Jul 2002 --Drains system 20 * # 1 Jul 2002 --Drill rig 10 * 1 Jul 2002 --Flare system assets: ---Carbon steel piping 15 * 1 Jul 2002 ---Flare tip 5 * 1 Jul 2002 ---Stainless steel piping 30 * # 1 Jul 2002 --Fuel gas system 30 * # 1 Jul 2002 --Gas compression and reinjection assets: ---Gas compressor used offshore 10 * 1 Jul 2002 ---Gas turbine driver used offshore 12 ½ * 1 Jul 2002 ---Power turbine used offshore 12 ½ * 1 Jul 2002 ---Generally (including piping, skid, vessels and assets used onshore) 30 * 1 Jul 2002 --Heat exchanger 30 * # 1 Jul 2002 --Major carbon steel vessels 12 ½ * 1 Jul 2002 --Major stainless steel (or lined) vessels 30 * # 1 Jul 2002 --Offshore platform: ---Generally (including accommodation module, flare structure, helideck, jacket, primary steel work and topsides secondary steel work) 30 * # 1 Jul 2002 ---Topsides tertiary steelwork (including handrails, ladders and stairs) 15 * 1 Jul 2002 --Piping 30 * # 1 Jul 2002 --Pump: ---Circulation pump 12 ½ * 1 Jul 2002 ---Generally 20 * # 1 Jul 2002 ---Seawater lift pump 15 * 1 Jul 2002 --Shutdown and fire/gas system 15 * 1 Jul 2002 --Tempered water system assets: ---Chemical treatment assets 12 ½ * 1 Jul 2002 ---Piping and vessels 30 * # 1 Jul 2002 --Utility air compressors 15 * 1 Jul 2002 -Control systems 10 * 1 Jul 2002 -Electricity generation assets - see Table A Electricity Supply (36100) * 1 Jul 2002 -Floating production storage and offloading (FPSO) vessel (incorporating mooring system) 20 * # 1 Jul 2002 -Floating storage and offloading (FSO) vessel (incorporating mooring system) 20 * # 1 Jul 2002 -Infield pipeline 30 * # 1 Jul 2002 -Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 -Offshore bulk loading transfer system 10 * 1 Jul 2002 -Subsea production assets (including control umbilical, flowline and manifold) 20 * # 1 Jul 2002 -Trunkline 30 * # 1 Jul 2002 -Valve 12 ½ * 1 Jul 2002 -Well and downhole equipment 15 * 1 Jul 2002 -Wellhead and christmas tree 30 * 1 Jul 2002 Oil Exploration Plant and Equipment: -Oil rigs (off-shore drilling) and ancillary equipment 10 1 Jan 2001 -Oil search equipment (used for geophysical surveys in remote areas): --Drilling plant and down-hole equipment 5 1 Jan 2001 --General plant and equipment 10 1 Jan 2001 --Mobile units and vehicles (other than passenger cars) 5 1 Jan 2001 --Other survey equipment 10 1 Jan 2001 --Portable sleeping and messing huts 5 1 Jan 2001 --Seismic survey equipment 5 1 Jan 2001 -Vessel (supply) 13 ⅓ 1 Jan 2001 Oil production assets: -Central production facility assets (excluding FPSOs): --Boiler 10 * 1 Jul 2002 --Circulation pump 12 ½ * 1 Jul 2002 --Drill rig 10 * 1 Jul 2002 --Flare tip 5 * 1 Jul 2002 --Gas compression and reinjection assets: ---Gas compressor used offshore 10 * 1 Jul 2002 ---Gas turbine driver used offshore 12 ½ * 1 Jul 2002 ---Power turbine used offshore 12 ½ * 1 Jul 2002 ---Generally (including piping, skid, vessels and assets used onshore) 15 * 1 Jul 2002 --Generally (including offshore platform) 15 * 1 Jul 2002 --Major carbon steel vessels 12 ½ * 1 Jul 2002 --Pump: ---Circulation pump 12 ½ * 1 Jul 2002 ---Other 15 * 1 Jul 2002 --Tempered water system assets: ---Chemical treatment assets 12 ½ * 1 Jul 2002 ---Piping and vessels 15 * 1 Jul 2002 -Control systems 10 * 1 Jul 2002 -Electricity generation assets - see Table A Electricity Supply (36100) * 1 Jul 2002 -Floating production storage and offloading (FPSO) vessel (incorporating mooring system) 20 * # 1 Jul 2002 -Floating storage and offloading (FSO) vessel (incorporating mooring system) 20 * # 1 Jul 2002 -Infield pipeline 15 * 1 Jul 2002 -Instruments (including level, pressure and temperature indicators) 12 ½ * 1 Jul 2002 -Offshore bulk loading transfer system 10 * 1 Jul 2002 -Subsea production assets (including control umbilical, flowline and manifold) 15 * 1 Jul 2002 -Trunkline 30 * # 1 Jul 2002 -Valve 12 ½ * 1 Jul 2002 -Well and downhole equipment 10 * 1 Jul 2002 -Wellhead and christmas tree 15 * 1 Jul 2002 Port Assets - see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290) * 1Jul 2002 | [9] Table A, industry category Retail Trade (51100 to 53295), sub-category Motor vehicle retailing and services (53110 to 53295) | after --Drum 10 1 Jan 2001 | insert -Drums 4 1 Jan 2001 -Kerbside tanks 10 1 Jan 2001 | [10] Table A, industry category Retail Trade (51100 to 53295), sub-category Motor vehicle retailing and services (53110 to 53295) | after -Self-service pump installations (comprising pump and coin unit) 10 1 Jan 2001 | insert -Trade utensils (including sales and garage equipment) 13 ⅓ 1 Jan 2001 | [11] Table A, industry category Transport and Storage (61100 to 67090), sub-category Air and Space Transport (64010) | omit Air and Space Transport (64010) Aircraft Industry: -Aircraft --General use 8 1 Jan 2001 | insert Air Transport and Services to Air Transport (64010 to 64033) and (66300) Aircraft refuelling equipment 10 1 Jan 2001 | [12] Table A, industry category Transport and Storage (61100 to 67090), sub-category Water Transport (63010 to 63030) | substitute Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290) Boats, Ships, Lighters, etc: -Boats (motor, rowing and sailing) 13 ⅓ 1 Jan 2001 -Bulk carriers 16 1 Jan 2001 -Container ships 16 1 Jan 2001 -Ferry steamers 20 1 Jan 2001 -Flexible barges (collapsible bag type) 6 ⅔ 1 Jan 2001 -Hovercraft 5 1 Jan 2001 -Launches 20 1 Jan 2001 -Lighters 20 1 Jan 2001 -Lighters (coal - wooden, iron or steel) 16 ⅔ 1 Jan 2001 -Mini-submarine 13 ⅓ 1 Jan 2001 -Offshore Supply Vessels 13 ⅓ 1 Jan 2001 -Punts and rafts 20 1 Jan 2001 -Roll-on/roll-off ships 16 1 Jan 2001 -Ships and steamers 20 1 Jan 2001 -Surf boats, salvage 16 ⅔ 1 Jan 2001 -Tankers (engaged primarily and principally in the tanker trade) 16 1 Jan 2001 -Trawler 13 ⅓ 1 Jan 2001 -Tugs 20 1 Jan 2001 Port Assets: -Cargo handling equipment: --Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 --Cranes: ---Container/Portainer 20 * 1 Jul 2002 ---Fixed 25 * 1 Jul 2002 ---Mobile (over 15.24 tonnes lift) 20 * 1 Jul 2002 --Dozers 9 * 1 Jul 2002 --Forklifts: ---Container handling 7 ½ * 1 Jul 2002 ---General handling 11 * 1 Jul 2002 --Rail mounted gantries 15 * 1 Jul 2002 --Reach stackers 10 * 1 Jul 2002 --Ship loaders 30 * 1 Jul 2002 --Ship unloaders 20 * 1 Jul 2002 --Spreaders 5 * 1 Jul 2002 --Stackers, reclaimers and stackers/reclaimers 25 * 1 Jul 2002 --Straddle carriers 12 ½ * 1 Jul 2002 --Wheel loaders 8 * 1 Jul 2002 -Control systems: --Control system assets - plc's and hardware 10 * 1 Jul 2002 --Motor control centre and motor control field devices 20 * 1 Jul 2002 -Environmental equipment: --Current, tidal, wave and wind monitoring systems 5 * 1 Jul 2002 --Oil spill containment boom 10 * 1 Jul 2002 -Intermodal facilities: --Receival station assets (including belt feeder, hopper and tippler) 30 * 1 Jul 2002 --Truck and rail receival dump pit 50 * 1 Jul 2002 -Land based facilities: --Concrete rail beams and rails 30 * 1 Jul 2002 --Conveyor systems (incorporating chutes, gravity take-up assemblies, headframes, structures, surge bins, transfer towers and weigh towers) 30 * 1 Jul 2002 --Dust suppression systems 30 * 1 Jul 2002 --Electricity supply assets - see Table A Electricity supply (36100) * 1 Jul 2002 --Storage sheds, to the extent they form an integral part of bulk handling equipment 40 * 1 Jul 2002 -Navigational aids: --Land based navigational aids 20 * 1 Jul 2002 --Offshore beacons, channel markers and lead lights: ---Floating buoys 10 * 1 Jul 2002 ---Piled structures 20 * 1 Jul 2002 -Other facilities: --Cathodic protection: ---Impressed current system 30 * 1 Jul 2002 ---Sacrificial system 15 * 1 Jul 2002 --Dry docks 40 * 1 Jul 2002 --Fender systems: ---Elastomeric 20 * 1 Jul 2002 ---Timber 10 * 1 Jul 2002 --Gangways - removable 10 * 1 Jul 2002 --Mooring facilities (including bollards) 40 * 1 Jul 2002 --Mooring quick release hooks 20 * 1 Jul 2002 --Pontoons - floating 20 * 1 Jul 2002 --Slipways (incorporating rails, ramps, runners and winching systems) 30 * 1 Jul 2002 --Wharves, dolphins and jetties 40 * 1 Jul 2002 Salvage Machinery: -Boilers, vertical 40 1 Jan 2001 -Engine hoisting 40 1 Jan 2001 -Pumps: --Centrifugal, direct acting, and connections 40 1 Jan 2001 --Duplex boiler feed 40 1 Jan 2001 WHOLESALE TRADE (45110 to 47990) Mineral, Metal and Chemical Wholesaling (45210 to 45230) Petroleum Products Wholesaling Assets: -Drums 4 1 Jan 2001 -Tanks (including crude, intermediate and finished product tanks) 20 1 Jan 2001 | [13] Table B, items beginning with A | omit -Aeroplanes and helicopters: --General use 8 1 Jan 2001 --Used predominantly for agricultural spraying or dusting 4 1 Jan 2001 | insert -Aeroplane: --General use 20 * 1 Jul 2002 --Used predominantly for agricultural spraying or agricultural dusting 10 * 1 Jul 2002 | [14] Table B, items beginning with A | after -Gliders/sailplanes 10 1 Jan 2001 | insert -Helicopter: --General use 20 * 1 Jul 2002 --Used predominantly for mustering, agricultural spraying or agricultural dusting 10 * 1 Jul 2002 | [15] Table B, items beginning with B | omit Bulldozers 6 ⅔ 1 Jan 2001 | [16] Table B, items beginning with D | after Docks (floating) 20 1 Jan 2001 | insert Dozers/Front End Loaders 9 * 1 Jul 2002 | [17] Table B, items beginning with F | after Fogging Machines (insecticide) 8 1 Jan 2001 | insert Forklifts 11 * 1 Jul 2002 | [18] Table B, items beginning with M | omit Marinas (floating) 20 1 Jan 2001 | [19] Table B, items beginning with M | after Modular Switching System 10 1 Jan 2001 | insert Motor Graders 10 * 1 Jul 2002 | [20] Table B, items beginning with M | omit --Heavy haulage (mining, building and construction and road making industries) 5 1 Jan 2001 | insert --Heavy haulage (building and construction and road making industries) 5 1 Jul 2002 | [21] Table B, items beginning with M | omit -Cars (motor vehicles designed to carry a load of less than one tonne or fewer than 9 passengers): --Generally 6 ⅔ 1 Jan 2001 | insert -Cars (motor vehicles designed to carry a load of less than one tonne or fewer than 9 passengers): --Generally 8 * 1 Jul 2002 | [22] Table B, items beginning with M | omit -Fork-lifters, automatic loaders, transporters and front-end loaders 6 ⅔ 1 Jan 2001 | [23] Table B, items beginning with P | after Paint-tinting and Colour Blending Machines 5 1 Jan 2001 | insert Pallets 5 1 Jan 2001 | [24] Table B, items beginning with P | omit Pontoons (floating) 40 1 Jan 2001 | [25] Table B, items beginning with S | omit Slips and Standing Ways 20 1 Jan 2001 | [26] Table B, items beginning with W | omit Wharves 40 1 Jan 2001", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/DEP20021/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2002/2", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2002 (No. 2)", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2002", "Date_of_Issue": "5 December 2002", "Signatory": "BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel", "Registration_Number": "F2005B01735", "Registration_Date": "18 August 2005", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2002 (No. 2). | This Determination commences on 1 January 2003. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001. | (section 3) | [1] Table A, industry category Health and Community Services (86110 to 87290) | substitute HEALTH AND COMMUNITY SERVICES (86110 to 87290) Dentists' Plant: - Electric motors 20 1 Jan 2001 - High speed equipment: -- Air operated dental drilling equipment 10 1 Jan 2001 -- Air compressors (independent) 20 1 Jan 2001 - Instruments and plant (other than high speed equipment) 20 1 Jan 2001 Medical Assets: - Hospital assets: -- Anaesthesia machines 10 * 1 Jan 2003 -- Angiography assets: --- Image acquisition system (incorporating computer with digital subtraction capability, digital camera, monitor and integrated software) 4 * 1 Jul 2002 --- Image intensifier 7 * 1 Jul 2002 --- Patient gantry or table, patient monitoring assets, positioning assets, and pressure injectors 10 * 1 Jul 2002 -- Cell savers and cell separators 7 * 1 Jan 2003 -- Colposcopes 10 * 1 Jan 2003 -- Defibrillators 10 * 1 Jan 2003 -- Diathermy and cautery machines/electrosurgical generators 10 * 1 Jan 2003 -- Endoscopic surgery assets (excluding disposable accessories): --- Arthroscopic fluid management systems 7 * 1 Jan 2003 --- Endoscopes (flexible and rigid) and endoscopic surgical instruments 4 * 1 Jan 2003 --- Endoscopic camera systems: ---- Beam splitters and light sources 10 * 1 Jan 2003 ---- Printers, video cameras, video camera adaptors, couplers and heads, video image capture systems and video processors 5 * 1 Jan 2003 ---- Still cameras 7 * 1 Jan 2003 ---- Video monitors and video recorders 7 * 1 Jan 2003 --- Endoscopic electrosurgical generators 10 * 1 Jan 2003 --- Endoscopic lasers 10 * 1 Jan 2003 --- Endoscopic ultrasound systems (incorporating scanner, transducers/probes, integrated computer and integrated software) 5 * 1 Jan 2003 --- Haemodialysis machines 7 * 1 Jan 2003 --- Head lights 7 * 1 Jan 2003 --- Hospital furniture: ---- Beds: ----- Electronic 7 * 1 Jan 2003 ----- Mechanical 10 * 1 Jan 2003 ---- Bedside cabinets/lockers, carts and poles, blanket warming cabinets, blood warming cabinets, medical refrigerators, and overbed tables 10 * 1 Jan 2003 --- Infusion pumps: ---- General, pain management and rapid 8 * 1 Jan 2003 ---- Syringe driven 6 * 1 Jan 2003 --- Insufflators 10 * 1 Jan 2003 --- Lithotriptors used for extra-corporeal shock wave lithotripsy 7 * 1 Jan 2003 --- Mechanical assist assets: ---- Calf and cuff compression devices 8 * 1 Jan 2003 ---- Cardiac bypass and heart lung machines 8 * 1 Jan 2003 ---- Intra-aortic balloon pumps 8 * 1 Jan 2003 ---- Ventricular assist heart pumps 8 * 1 Jan 2003 --- Natal care assets (including incubators, infant warmers and mobile infant warmers) 7 * 1 Jan 2003 --- Operating tables and attachments: ---- Electronic 10 * 1 Jan 2003 ---- Mechanical 13 * 1 Jan 2003 --- Operating theatre lights 8 * 1 Jan 2003 --- Pan flushers 10 * 1 Jan 2003 --- Patient hoists and lifters 10 * 1 Jan 2003 --- Patient monitoring assets: ---- Bedside monitoring systems 7 * 1 Jan 2003 ---- Cardiac monitors 7 * 1 Jan 2003 ---- ECG (electrocardiographs) 7 * 1 Jan 2003 ---- Foetal monitors 7 * 1 Jan 2003 ---- Pulse oximeters 7 * 1 Jan 2003 ---- Vital signs monitors 7 * 1 Jan 2003 --- Patient warming assets (excluding disposable accessories): ---- Fluid warmers 10 * 1 Jan 2003 ----Forced air patient warmers 10 * 1 Jan 2003 --- Smoke evacuators 8 * 1 Jan 2003 --- Sterilisation and autoclave processing assets: ---- Drying cabinets 10 * 1 Jan 2003 ---- Endoscope sterilisers and disinfectors 5 * 1 Jan 2003 ---- Flash sterilisers 10 * 1 Jan 2003 ---- Instrument washers 10 * 1 Jan 2003 ---- Pre-vacuum sterilisers 10 * 1 Jan 2003 ---- Ultrasonic cleaners and baths 7 * 1 Jan 2003 --- Surgical instruments: ---- Hand held manually operated instruments 8 * 1 Jan 2003 ---- Powered instruments (including drills, saws, shavers, non-disposable instrument accessories and power sources) 7 * 1 Jan 2003 ---- Ultrasonic aspirators 10 * 1 Jan 2003 ---- Ultrasonic scalpels 10 * 1 Jan 2003 --- Surgical lasers (excluding ophthalmic surgical lasers) 10 * 1 Jan 2003 --- Surgical microscopes 10 * 1 Jan 2003 --- Ultrasonic bladder scanners 10 * 1 Jan 2003 --- Ultrasonic needle guides 10 * 1 Jan 2003 --- Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) used by cardiologists, obstetricians and vascular surgeons 5 * 1 Jul 2002 --- Ventilators: ---- Fixed 7 * 1 Jan 2003 ---- Portable 5 * 1 Jan 2003 --- Wheelchairs 10 * 1 Jan 2003 -- Ophthalmic surgeons' plant 10 1 Jan 2001 -- Pathologists' assets: --- Batch slide stainer 6 * 1 Jan 2002 --- Bio hazard chambers 10 * 1 Jan 2002 --- Centrifuges 5 * 1 Jan 2002 --- Incubators 6 * 1 Jan 2002 --- Laboratory analysers 5 * 1 Jan 2002 --- Microscopes 10 * 1 Jan 2002 --- Rotary microtomes 6 * 1 Jan 2002 --- Tissue embedding systems 6 * 1 Jan 2002 --- Tissue processors 6 * 1 Jan 2002 -- Radiologists' diagnostic imaging assets: --- Bone densitometry (BMD) system (incorporating either a whole body scanner, integrated computer and integrated software, or a spine and hip scanner, holding devices, integrated computer and integrated software) 10 * 1 Jul 2002 --- Computed radiography (CR) digitiser 4 * 1 Jul 2002 --- Computed tomography (CT) system (incorporating scanner, integrated computer and integrated software) 10 * 1 Jul 2002 --- Film digitiser 4 * 1 Jul 2002 --- Fluoroscopy assets (excluding direct radiography assets): ---- Fixed system (incorporating buckies, generators, screening table and suspensions) 15 * 1 Jul 2002 ---- Image acquisition system (incorporating a computer, digital camera, integrated software and monitor) 4 * 1 Jul 2002 ---- Image intensifier 7 * 1 Jul 2002 ---- Mobile system (incorporating buckies, generators, screening table and suspensions) 10 * 1 Jul 2002 --- Magnetic resonance imaging (MRI) system (incorporating a scanner, cooling system, radio frequency coil accessories, integrated computer and integrated software) 7 * 1 Jul 2002 --- Mammography systems (incorporating either prone core biopsy scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software or conventional upright scanner, quality assurance equipment, stereotaxis, integrated computer and integrated software) 7 * 1 Jul 2002 --- Nuclear medicine systems (incorporating camera, gantry, collimators, integrated computer, integrated software and hot lab equipment but excluding Positron Emission Tomography (PET) systems) 10 * 1 Jul 2002 --- Orthopantomography (OPG) systems (incorporating scanner, integrated computer and integrated software) 15 * 1 Jul 2002 --- Patient archival and communication systems (PACS) 4 * 1 Jul 2002 --- Processing assets: ---- Daylight imaging processors 9 * 1 Jul 2002 ---- Dry laser imaging processors 8 * 1 Jul 2002 ---- Wet laser imaging processors 10 * 1 Jul 2002 --- Teleradiology assets (excluding the imaging device) 4 * 1 Jul 2002 --- Ultrasound systems (incorporating scanner, transducers, integrated computer and integrated software) 5 * 1 Jul 2002 --- X-Ray assets (excluding direct radiography assets): ---- Fixed systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 15 * 1 Jul 2002 ---- Image intensifier 7 * 1 Jul 2002 ---- Mobile systems (incorporating buckies, control panels, generators, screening table, suspensions, tube column and x-ray tube) 10 * 1 Jul 2002 -- Vision analyser computer 5 1 Jan 2001 - Nursing Home: -- Commode 13 ⅓ 1 Jan 2001 -- Nurse call equipment 20 1 Jan 2001 -- Scales 20 1 Jan 2001 -- Shower chairs 10 1 Jan 2001 -- Trolleys 13 ⅓ 1 Jan 2001 Veterinary's Plant (mobile clinic designed for carriage on utility or truck) 13 ⅓ 1 Jan 2001 | [2] Table A, industry category Manufacturing (21110 to 29490) , sub-category Metal and Metal Product Manufacturing (27110 to 27690) | before Designs used in connection with stamping decorative steel and iron work 40 1 Jan 2001 | insert Alumina manufacturing (including bauxite refining and calcined alumina manufacturing): - Bauxite crushing and handling assets: -- Conveyors 30 * 1 Jan 2003 -- Crushing assets 30 * 1 Jan 2003 -- Screening assets 15 * 1 Jan 2003 -- Stockpile reclaimers, stackers and stacker/reclaimers 30 * 1 Jan 2003 -- Train loading assets (including conveyors, product bins and towers) 30 * 1 Jan 2003 - Bauxite residue disposal assets: -- Initial containment areas 20 1 Jan 2001 -- Mudlakes 10 1 Jan 2001 - Calcination assets: -- Calciners and kilns 25 * 1 Jan 2003 -- Generally (including alumina cooling assets, hydrate storage tanks and hydrate washing assets) 30 * 1 Jan 2003 - Clarification of liquor stream assets (including counter current washing tanks, flash tanks, lime burning assets, lime handling assets, lime slaking assets, settling tanks and other tanks and vessels) 30 * 1 Jan 2003 - Control systems assets 10 * 1 Jan 2003 - Digestion assets (including desilication tanks, digester vessels, flash tanks, heat exchangers, heaters, mills and trihydrate bauxite treatment assets) 30 * 1 Jan 2003 - Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 - Filtration assets for hydrate and slurry (including filters used for clarification of liquor and filters used for coarse hydrate) 15 * 1 Jan 2003 - Pipework (including slurry pipes) 30 * 1 Jan 2003 - Precipitation assets (including classification assets, cooling towers, crystallisation assets, heat exchangers, tanks and vessels) 30 * 1 Jan 2003 - Pumps 20 * 1 Jan 2003 - Steam raising and electrical infrastructure assets (including switchgear and transformers) 30 * 1 Jan 2003 Aluminium smelting: - Anode baking assets (including crucibles and furnaces) 20 * 1 Jan 2003 - Anode (green) pasting assets: -- Crushing assets 30 * 1 Jan 2003 -- Mixing and forming assets 15 * 1 Jan 2003 -- Screening assets 15 * 1 Jan 2003 - Anode rodding assets (including aluminium spray station assets, furnaces and metal casting assets) 20 * 1 Jan 2003 - Compressors 20 * 1 Jan 2003 - Control systems assets 10 * 1 Jan 2003 - Cranes and gantries (including cell tending machines) 20 * 1 Jan 2003 - Emissions control assets (including baghouse filters and electrostatic precipitators) 20 * 1 Jan 2003 - Materials handling assets: -- Anode transport vehicles and hot metal carriers 10 * 1 Jan 2003 -- Generally (including conveyors, silos and stockpile reclaiming assets) 30 * 1 Jan 2003 - Metal casting assets (including casting machines, casting wheels, crucibles, foam filters, furnaces, in-line metal treatment assets, stacking machines and weighing machines) 20 * 1 Jan 2003 - Pot line/reduction line assets (excluding cell tending machines, cranes and gantries) 25 * 1 Jan 2003 - Pumps 20 * 1 Jan 2003 - Steam raising and electrical infrastructure assets: -- Generally (including switchgear and transformers) 30 * 1 Jan 2003 -- Rectiformers 20 * 1 Jan 2003 | [3] Table A, industry category Manufacturing (21110 to 29490) , sub-category Metal and Metal Product Manufacturing (27110 to 27690) | omit Smelting Plant 8 1 Jan 2001 | [4] Table A, industry category Mining (11010 to 15200) , sub-category Coal Mining and Metal Ore Mining etc (11010 to 11020) and (13110 to 15200) | omit Coal hulks 16 ⅔ 1 Jan 2001 Conveyor units: -- Rubber conveyor belts 6 ⅔ 1 Jan 2001 -- Idlers 8 1 Jan 2001 -- Motor, drive and structure of conveyor system 13 ⅓ 1 Jan 2001 Dredging Machinery 13 ⅓ 1 Jan 2001 Gangways 40 1 Jan 2001 General plant 13 ⅓ 1 Jan 2001 Initial containment areas 20 1 Jan 2001 Mine cars 10 1 Jan 2001 Mudlakes 10 1 Jan 2001 Port Assets - see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290) * 1 Jul 2002 Pumps (used in mines and coal washing plant) 20 1 Jan 2001 Quarrying Plant and Machinery 10 1 Jan 2001 Railway infrastructure assets and rolling-stock - see Table A Rail Transport (62000) * 1 Jan 2002 Skips in coal mines 13 ⅓ 1 Jan 2001 | insert Mineral Sand Mining and Processing: - Aeration assets (including aerators, attritioners, blowers and turbine impeller agitated vessels) 20 * 1 Jan 2003 - Classification and gravity separation assets (including centrifuges, cones, cyclones, screw classifiers, spirals and tables) 15 * 1 Jan 2003 - Crushing assets (including drum scrubbers) 30 * 1 Jan 2003 - Dredges 20 * 1 Jan 2003 - Drying assets: -- Generally (including flash and fluid bed dryers and fluid bed heaters) 20 * 1 Jan 2003 -- Rotary dryer kilns 30 * 1 Jan 2003 - Dust management assets: -- Baghouse filters and extractors 30 * 1 Jan 2003 -- Cyclones 15 * 1 Jan 2003 -- Multiclones 20 * 1 Jan 2003 - Electrostatic separation assets (including curve plates, electrostatic roll separators, high tension roll separators and screen plates) 20 * 1 Jan 2003 - Filtration/Dewatering assets (including candle filter presses, dewatering towers, horizontal belt filters and hydrocyclones) 15 * 1 Jan 2003 - Magnetic separation assets (including belt and drum separators, electromagnetic separators, induced roll and rare earth magnetic separators, and wet high intensity magnets) 20 * 1 Jan 2003 - Materials handling assets (including bins, bucket and conveying elevators, conveyors, feeders, hoppers, loading systems, paddle mixers and tailings stackers) 30 * 1 Jan 2003 - Screening assets (including screens and trommels) 15 * 1 Jan 2003 - Support assets: -- Control systems 10 * 1 Jan 2003 -- Pipelines, piping and pumps 20 * 1 Jan 2003 -- Tanks: --- Constant density and thickening 20 * 1 Jan 2003 --- Generally (including acid leaching and water) 15 * 1 Jan 2003 - Thermal reduction assets (including cooler kilns, cooling towers, heat exchangers and reduction kilns) 30 * 1 Jan 2003 - Waste gas handling assets: -- Afterburners 20 * 1 Jan 2003 -- Cyclones 15 * 1 Jan 2003 -- Electrostatic precipitators 30 * 1 Jan 2003 -- Scrubbers and stacks 20 * 1 Jan 2003 Port Assets - see Table A Water Transport and Services to Water Transport (63010 to 63030) and (66210 to 66290) * 1 Jul 2002 Quarrying Plant and Machinery 10 1 Jan 2001 Railway Infrastructure Assets and Rolling-stock - see Table A Rail Transport (62000) * 1 Jan 2002 | [5] Table A, industry category Transport and Storage (61100 to 67090) , sub-category Air Transport and Services to Air Transport (64010 to 64033) and (66300) | substitute Air Transport and Services to Air Transport (64010 to 64033) and (66300) Aircraft Maintenance Assets: - Aircraft testing equipment 13 ⅓ 1 Jan 2001 - General plant and machinery 20 1 Jan 2001 - Hangar fixtures and fittings 20 1 Jan 2001 - Plant subject to excessive corrosion 10 1 Jan 2001 - Precision machines and plant 10 1 Jan 2001 Aircraft Training Assets: - Flight simulators 8 1 Jan 2001 - Link trainers 8 1 Jan 2001 Airport Assets: - Aerobridges 20 * 1 Jan 2003 - Baggage handling assets: -- Baggage check-in stations (incorporating scales and check-in conveyors) 10 * 1 Jan 2003 -- Baggage outbound conveyor systems (incorporating belts, diverters, gearboxes, motors, ploughs, rollers, structures and tag readers) 15 * 1 Jan 2003 -- Baggage reclaim conveyor systems (incorporating belts, gearboxes, motors, rollers and structures) 15 * 1 Jan 2003 - Control systems (excluding computers) 10 * 1 Jan 2003 - Fire safety and rescue assets: -- Breathing units 10 * 1 Jan 2003 -- Drills, air powered 10 * 1 Jan 2003 -- Fire fighting vehicles 20 * 1 Jan 2003 -- Rescue boats: --- Aluminum 20 * 1 Jan 2003 --- Inflatable 8 * 1 Jan 2003 -- Rescue units (jaws of life) 15 * 1 Jan 2003 - Fuel supply assets: -- Aircraft fueller vehicles 15 * 1 Jan 2003 -- Aircraft hydrant dispenser vehicles 15 * 1 Jan 2003 -- Filters, fuel 25 * 1 Jan 2003 -- Fire fighting systems 25 * 1 Jan 2003 -- Piping 25 * 1 Jan 2003 -- Pumps, fuel 25 * 1 Jan 2003 -- Tanks 25 * 1 Jan 2003 - Ground support assets: -- Aircraft loader/unloader vehicles 15 * 1 Jan 2003 -- Aircraft stairs: 1 Jan 2003 --- Manual 20 * 1 Jan 2003 --- Vehicle mounted 15 * 1 Jan 2003 -- Airstart units 15 * 1 Jan 2003 -- Containers, air cargo (used to transport goods by air) 5 * 1 Jan 2001 -- Ground power units 15 * 1 Jan 2003 -- High lift service vehicles (including catering, lavatory, maintenance and water vehicles) 15 * 1 Jan 2003 -- Tow tractors 20 * 1 Jan 2003 -- Tractors, baggage 15 * 1 Jan 2003 -- Tractor trolleys (including baggage and container trolleys, and dollies) 10 * 1 Jan 2003 - Navigation aids: -- Distance measuring assets 15 * 1 Jan 2003 -- Instrument landing systems 10 * 1 Jan 2003 -- Non-directional beacons (excluding towers) 15 * 1 Jan 2003 -- Radar sensors 15 * 1 Jan 2003 -- Towers 30 * 1 Jan 2003 -- VHF omni range assets (excluding towers) 15 * 1 Jan 2003 - Runway sweepers 15 * 1 Jan 2003 - Terminal building assets: -- Flight information display signs (including monitors and LED screens) 7 * 1 Jan 2003 -- Security scanning assets (including explosive detection systems, hand-held and walk through detectors, and x-ray screening systems) 5 * 1 Jan 2003 - Visual aids assets: -- Docking guidance systems 10 * 1 Jan 2003 -- Lighting systems (including apron floodlighting, runway lighting and taxiway lighting) 15 * 1 Jan 2003 -- Movement area guidance signs 10 * 1 Jan 2003 -- Visual approach slope indicator systems (PAPI) 15 * 1 Jan 2003 -- Wind direction indicators, illuminated 10 * 1 Jan 2003 | [6] Table B, items beginning with D | omit Dredges 20 1 Jan 2001 | insert Dredges 20 * 1 Jan 2003 | [7] Table B, items beginning with E | omit Escalators (machinery and their moving parts) 16 ⅔ 1 Jan 2001 | insert Escalators (machinery and their moving parts) 20 * 1 Jan 2003 | [8] Table B, items beginning with L | omit Lifts and Elevators: - Electric 16 ⅔ 1 Jan 2001 - Hydraulic 20 1 Jan 2001 | insert Lifts (including dumbwaiters, hydraulic lifts and traction lifts) 30 * 1 Jan 2003 | [9] Table B, items beginning with M | after - Motor cycles and scooters 6 ⅔ 1 Jan 2001 | insert Moving walks 20 * 1 Jan 2003", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/DEP20022/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Depreciation 2001/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2001 (No. 1)", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2001", "Date_of_Issue": "14 December 2001", "Signatory": "Bruce William Quigley Deputy Chief Tax Counsel - Indirect Taxes", "Registration_Number": "F2005B01789", "Registration_Date": "19 August 2005", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2001 (No. 1). | This Determination commences on 1 January 2002. | Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001. | (section 3) | [1] Table A, industry category Agriculture, Forestry and Fishing (01110 to 04203), sub-category Forestry and Logging (03010 to 03030) | omit Saw Milling Equipment: Dry or planner mill plant: Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001 Stacker 15 * 1 Jan 2001 Tray sorter 15 * 1 Jan 2001 Green mill plant: Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001 Heating plant (includes storage bins/silos) 15 * 1 Jan 2001 Kiln drying plant: Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001 Timber drying kilns and reconditioners 15 * 1 Jan 2001 Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001 Sorter and trimming line plant: Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Vertical bin sorters 15 * 1 Jan 2001 Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets.) 10 * 1 Jan 2001 Log, Lumber and Waste Transfer Equipment 15 * 1 Jan 2001 Log Yard Equipment: Fixed and mobile cranes 12 * 1 Jan 2001 Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001 Watering systems 15 * 1 Jan 2001 Miscellaneous plant: Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001 Moisture meters 3 * 1 Jan 2001 Saw and knife sharpening equipment 10 * 1 Jan 2001 Walkways 15 * 1 Jan 2001 Waste processing equipment: Bins - waste, chip and fuel 15 * 1 Jan 2001 Chippers, shakers/screens and hoggers 10 * 1 Jan 2001 | [2] Table A, industry category Cultural and Recreational Services (91110 to 93302), sub-category Sport, Gambling and Other Recreation Services (93111 to 93302) | omit Electric dodgems: Cars (including internal electric motors and trolley rods) 3 1 Jan 2001 Electrical and structural equipment providing power to drive the cars 20 1 Jan 2001 Hot air balloons: Envelope and cane basket 3 1 Jan 2001 Associated equipment (inflator fan, burner unit, fuel cylinders) 10 1 Jan 2001 Merry-Go-Rounds: If fixed and protected from weather 20 1 Jan 2001 Others 13⅓ 1 Jan 2001 Mini Wheel 10 1 Jan 2001 Super slides 10 1 Jan 2001 Waterslide and associated equipment 20 1 Jan 2001 Wild cat 10 1 Jan 2001 Zipper 10 1 Jan 2001 | insert Rides and devices (fixed or mobile): Chair-o-planes 15 * 1 Jan 2002 Children's indoor soft playgrounds 5 * 1 Jan 2002 Children's rides (designed for the carriage of children less than 8 years old) 15 * 1 Jan 2002 Ferris wheels 25 * 1 Jan 2002 Free falls (including giant drop and tower of terror) 25 * 1 Jan 2002 Inflatables (including jumping castles) 5 * 1 Jan 2002 Overhead transit devices (including chair lifts and cabin lifts) 25 * 1 Jan 2002 Roller coasters: Non-powered (including corkscrew loop, looping coasters and mini roller coasters - wild cat, mad mouse) 25 * 1 Jan 2002 Powered (including tornado) 15 * 1 Jan 2002 Round rides with or without additional motions (including merry-go-rounds) 15 * 1 Jan 2002 Self-drive non-powered gravity rides (including toboggans and bob-sleds): Track 20 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Self-drive powered rides (including dodgems and go-karts): Track 15 * 1 Jan 2002 Vehicle 5 * 1 Jan 2002 Simulators 10 * 1 Jan 2002 Swinging rides (including pirate ship, spaceloop, and rainbow) 15 * 1 Jan 2002 Trains, tracked or trackless (including tractor trains and miniature railways) 10 * 1 Jan 2002 Water rides 20 * 1 Jan 2002 Water slides 'gravity powered' 20 * 1 Jan 2002 | [3] Table A, industry category Cultural and Recreational Services (91110 to 93302), sub-category Sport, Gambling and Other Recreation Services (93111 to 93302) | omit Inflatable Amusements 2 1 Jan 2001 | [4] Table A, industry category Electricity, Gas and Water Supply (36100 to 37020), sub-category Electricity and gas supply (36100 to 36200) | substitute Electricity supply (36100) Electricity Distribution: Control, monitoring, communications and protection systems 10 * 1 Jan 2002 Customer meters (incorporating load and time switches if fitted) 25 * 1 Jan 2002 Customer service mains or cable, above ground 40 * 1 Jan 2002 Customer service mains or cable, underground 50 * 1 Jan 2002 Distribution lines: Above ground (incorporating conductors; cross arms, insulators and fittings; poles - concrete, wood, steel or stobie; and transformers - pole or ground pad mounted) 45 * 1 Jan 2002 Combination of above ground and underground 47½ * 1 Jan 2002 Underground (incorporating cables, fittings and ground pad mounted transformers) 50 * 1 Jan 2002 Distribution substations/transformers, pole or ground pad mounted 40 * 1 Jan 2002 Distribution zone substations (excluding control, monitoring, communications and protection systems) 40 * 1 Jan 2002 Nightwatchman's lights 15 * 1 Jan 2002 Street lights 15 * 1 Jan 2002 Electricity Generation: Ash and Dust Handling and Disposal: Ash dams 20 * 1 Jan 2002 Ash slurry system 15 * 1 Jan 2002 Conveyors 30 * 1 Jan 2002 Crushers 15 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Fuel Supply and Handling: On-site gaseous fuel supply system (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 On-site liquid fuel supply system (incorporating downstream delivery pipelines) 30 * 1 Jan 2002 Solid Fuels: Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) 30 * 1 Jan 2002 Day bunkers and silos, concrete or steel (incorporating top side conveyor system) 30 * 1 Jan 2002 On-site coal storage assets (including stacking and reclaiming assets) 30 * 1 Jan 2002 On-site storage silos, concrete or steel 30 * 1 Jan 2002 Quality control assets (including coal sampling assets and secondary crushers) 30 * 1 Jan 2002 Power Generators: Co-Generation: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptable power supply assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Heat recovery steam generator 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002 Reciprocating engine, diesel fired 20 * 1 Jan 2002 Reciprocating engine, gas spark ignition 20 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generator 30 * 1 Jan 2002 Combined Cycle: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptable power supply assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Heat recovery steam generator 30 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam turbine generator 30 * 1 Jan 2002 Diesel or Gas Engine: Control and monitoring system 15 * 1 Jan 2002 Diesel reciprocating engine 20 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptable power supply assets) 15 * 1 Jan 2002 Gas spark ignition reciprocating engine 20 * 1 Jan 2002 Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Gas Turbine: Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptable power supply assets) 15 * 1 Jan 2002 Gas turbine generators 30 * 1 Jan 2002 Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Hydro-electric: Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptable power supply assets) 15 * 1 Jan 2002 Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Hydro turbines and generators 40 * 1 Jan 2002 Miscellaneous assets 40 * 1 Jan 2002 On-site switchyard with conventional outdoor switchgear 40 * 1 Jan 2002 On-site switchyard with gas insulated switchgear 35 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 40 * 1 Jan 2002 Thermal: Condensing and feed heating assets 30 * 1 Jan 2002 Control and monitoring system 15 * 1 Jan 2002 Emergency power supply assets (including batteries and uninterruptable power supply assets) 15 * 1 Jan 2002 Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Miscellaneous assets 30 * 1 Jan 2002 On-site switchyard with conventional outdoor switchgear 30 * 1 Jan 2002 On-site switchyard with gas insulated switchgear 30 * 1 Jan 2002 Primary dust collection system (incorporating electrostatic precipitators or baghouse filters) 30 * 1 Jan 2002 Solid fuel preparation assets (including fuel feeders and milling assets) 30 * 1 Jan 2002 Station and auxiliary electrical systems within the power station 30 * 1 Jan 2002 Steam generator 30 * 1 Jan 2002 Steam turbine generator 30 * 1 Jan 2002 Wind: Generator transformer and unit transformer in sub-tropical area 30 * 1 Jan 2002 Generator transformer and unit transformer in tropical area 25 * 1 Jan 2002 Wind turbine 20 * 1 Jan 2002 Power Station Civil and Structural Works: Chimney stack: Concrete surround 30 * 1 Jan 2002 Steel flues 20 * 1 Jan 2002 Cooling tower, concrete or timber 30 * 1 Jan 2002 Cooling water system (excluding cooling towers and condensing assets) 30 * 1 Jan 2002 Power Station Buildings, to the extent that they form an integral part of plant 30 * 1 Jan 2002 Workshop machinery and tools 20 * 1 Jan 2002 Electricity Transmission: Control, monitoring, communications and protection systems 12½ * 1 Jan 2002 Power transformers 40 * 1 Jan 2002 Transmission lines (incorporating conductors, insulators and towers) 47½ * 1 Jan 2002 Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) 40 * 1 Jan 2002 | [5] Table A, industry category Health and Community Services (86110 to 87290) | omit Blood count machine 5 1 Jan 2001 | [6] Table A, industry category Health and Community Services (86110 to 87290) | omit Medical analyser systems 6⅔ 1 Jan 2001 | [7] Table A, industry category Health and Community Services (86110 to 87290) | after Other plant (not being in the nature of instruments) 13⅓ 1 Jan 2001 | insert Pathologist's Assets: Batch slide stainer 6 * 1 Jan 2002 Bio hazard chambers 10 * 1 Jan 2002 Centrifuges 5 * 1 Jan 2002 Incubators 6 * 1 Jan 2002 Laboratory analysers 5 * 1 Jan 2002 Microscopes 10 * 1 Jan 2002 Rotary microtomes 6 * 1 Jan 2002 Tissue embedding systems 6 * 1 Jan 2002 Tissue processors 6 * 1 Jan 2002 | [8] Table A, industry category Manufacturing (21110 to 29490), sub-category Food, beverage and tobacco manufacturing (21110 to 21900) | omit Bakers' Plant: General plant 13⅓ 1 Jan 2001 Slicing and wrapping machines 10 1 Jan 2001 Biscuit-making Plant 13⅓ 1 Jan 2001 Bread Manufacture: General plant 12 1 Jan 2001 Slicing and wrapping machines 10 1 Jan 2001 | insert Baking Assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray unit, pan cleaners, and topping applicators) 15 * 1 Jan 2002 Automatic pan storage unit 20 * 1 Jan 2002 Automatic product handling assets (including basket loader and basket stacker) 15 * 1 Jan 2002 Bread crumb assets (including bagger, debagger, hammer mill, oven, screw conveyor, and sifter) 20 * 1 Jan 2002 Conveyors: Generally 15 * 1 Jan 2002 Infloor 12 * 1 Jan 2002 Cooling and refrigeration assets: Cooling tunnels, tray and vacuum coolers 20 * 1 Jan 2002 Freezers (including blast freezer, plate freezer) 15 * 1 Jan 2002 Spiral cooler, spiral freezer 10 * 1 Jan 2002 Final prover (mechanical type) 15 * 1 Jan 2002 Final prover (rack type) 8 * 1 Jan 2002 Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weigher, extruders, final moulder/panner, first/intermediate prover, gauge rolls, laminators, meat cooker, meat extruder, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow hander, sheeters and stampers) 12½ * 1 Jan 2002 Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) 15 * 1 Jan 2002 Ovens: Rack ovens 8 * 1 Jan 2002 Tray type ovens (including swing tray) 20 * 1 Jan 2002 Tunnel ovens: Generally 20 * 1 Jan 2002 Lidding systems 10 * 1 Jan 2002 Packaging assets (including accumulators, bag closer, bread bagger, box and carton making machines, finished product check weigher, flow wrappers, metal detectors, robotic pick and place and shrink wrappers) 10 * 1 Jan 2002 Proof and bake systems: Spiral oven 15 * 1 Jan 2002 Spiral prover 10 * 1 Jan 2002 Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) 12½ * 1 Jan 2002 Slicers (including bread band slicer, cake slicer and reciprocating blade slicer) 10 * 1 Jan 2002 Storage, feeding and ingredient handling assets: Flour silos 25 * 1 Jan 2002 Blowers, flour sifters and grain soak systems 15 * 1 Jan 2002 Weighers 10 * 1 Jan 2002 | [9] Table A, industry category Manufacturing (21110 to 29490), sub-category Food, beverage and tobacco manufacturing (21110 to 21900) | omit Cake-making Plant 20 1 Jan 2001 | [10] Table A, industry category Manufacturing (21110 to 29490), after sub-category Food, beverage and tobacco manufacturing (21110 to 21900) | insert Log Sawmilling and Timber Dressing and other wood product manufacturing (23110 to 23290) Clothes Peg Manufacturing Plant (wood) 13⅓ 1 Jan 2001 Case-making Plant 13⅓ 1 Jan 2001 Cork Manufacturers' Plant 10 1 Jan 2001 Frame (Picture) Manufacturing Plant 13⅓ 1 Jan 2001 Joinery Plant 13⅓ 1 Jan 2001 Moulding Machinery (wood) 13⅓ 1 Jan 2001 Saw Milling Equipment: Dry or planner mill plant: Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001 Stacker 15 * 1 Jan 2001 Tray sorter 15 * 1 Jan 2001 Green mill plant: Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001 Heating plant (includes storage bins/silos) 15 * 1 Jan 2001 Kiln drying plant: Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001 Timber drying kilns and reconditioners 15 * 1 Jan 2001 Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001 Sorter and trimming line plant: Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001 Stackers 15 * 1 Jan 2001 Vertical bin sorters 15 * 1 Jan 2001 Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets.) 10 * 1 Jan 2001 Log, Lumber and Waste Transfer Equipment 15 * 1 Jan 2001 Log Yard Equipment: Fixed and mobile cranes 12 * 1 Jan 2001 Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001 Watering systems 15 * 1 Jan 2001 Miscellaneous plant: Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001 Moisture meters 3 * 1 Jan 2001 Saw and knife sharpening equipment 10 * 1 Jan 2001 Walkways 15 * 1 Jan 2001 Waste processing equipment: Bins - waste, chip and fuel 15 * 1 Jan 2001 Chippers, shakers/screens and hoggers 10 * 1 Jan 2001 Wood Working Plant 13⅓ 1 Jan 2001 | [11] Table A, industry category Manufacturing (21110 to 29490), sub-category Wood and paper product manufacturing (23110 to 23390) | substitute Paper and Paper Products manufacturing (23110 to 23390) Pulp and Paper Mill Assets: Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) 15 * 1 Jan 2002 Box and carton making assets (including box converting assets and corrugators) 10 * 1 Jan 2002 Chemical preparation assets (including tanks and pipes used for chemical preparation) 10 * 1 Jan 2002 Electrical and instrumentation assets: Control systems 10 * 1 Jan 2002 Control valves 15 * 1 Jan 2002 Local indicators (pressure, level and temperature) 15 * 1 Jan 2002 Power plant assets (including switchgear, transformers, and turbo generators) - see Table A Electricity supply (36100) * 1 Jan 2002 Sensors: Specialised 8 * 1 Jan 2002 Standard 15 * 1 Jan 2002 Finishing and converting assets (including cut size sheeting/ream wrapping assets, reel wrappers, sheeting machines, tissue converting lines and winders) 15 * 1 Jan 2002 Paper machine assets: Dry end assets (including calenders, coaters and reelers) 15 * 1 Jan 2002 Dryers (including MG cylinder and yankee cylinder) 25 * 1 Jan 2002 Size press 15 * 1 Jan 2002 Wet end assets (including forming section, head box and press section) 10 * 1 Jan 2002 Pulp process assets: Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20 * 1 Jan 2002 Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15 * 1 Jan 2002 Tanks 20 * 1 Jan 2002 Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10 * 1 Jan 2002 | [12] Table A, industry category Mining (11010 to 15200), sub-category Coal Mining and Metal Ore Mining (11010 to 110202) and (13110 to 13190) | omit Rolling stock (trucks for carriage of coal) 40 1 Jan 2001 | insert Railway infrastructure assets and rolling-stock - see Table A Rail Transport (62000) * 1 Jan 2002 | [13] Table A, industry category Mining (11010 to 15200), sub-category Oil and Gas Extraction (12000) | omit Rail tank cars 20 1 Jan 2001 Railway and tramway lines and permanent way 20 1 Jan 2001 | [14] Table A, industry category Retail Trade (51100 to 53295), sub-category Food Retailing (51211 to 51290) | after Butchers' Plant 20 1 Jan 2001 | insert Retail Biscuit, Bread, Cake and Pastry Baking Assets: Bread Slicers 7 * 1 Jan 2002 Bun Divider/Rounder 8 * 1 Jan 2002 Fixed Bowl Spiral Mixers 7 * 1 Jan 2002 Hydraulic Dough Divider 7 * 1 Jan 2002 Moulders 8 * 1 Jan 2002 Ovens (Convection) 8 * 1 Jan 2002 Ovens (Multi-decked, rotating rack or static rack, rotating deck) 10 * 1 Jan 2002 Planetary Mixers 7 * 1 Jan 2002 Provers/Prover Retarders 6 * 1 Jan 2002 Semi-automated Baguette, Bread and Bread Roll Making Assets 12 * 1 Jan 2002 Semi-automated Doughnut Making Assets 8 * 1 Jan 2002 | [15] Table A, industry category Transport and Storage (61100 to 67090), sub-category Air and Space Transport (64010) | omit Gliders 10 1 Jan 2001 | [16] Table A, industry category Transport and Storage (61100 to 67090), sub-category Rail Transport (62000) | omit Electric Railway: Bridge Works: Brick, stone or concrete 100 1 Jan 2001 Other 33⅓ 1 Jan 2001 Electric Transmission Lines 13⅓ 1 Jan 2001 Supporting structures (standards etc): Concrete, brick or stone 100 1 Jan 2001 Iron or steel 40 1 Jan 2001 Switch gear 20 1 Jan 2001 Track structure (sleepers, rail, ballast, etc) 20 1 Jan 2001 Railway Track (tamping machines) 10 1 Jan 2001 Rolling Stock: Carriages: Country passenger service 20 1 Jan 2001 Suburban passenger service 13⅓ 1 Jan 2001 Locomotives: Country passenger service 20 1 Jan 2001 Mining and industry 13⅓ 1 Jan 2001 Suburban passenger service 13⅓ 1 Jan 2001 Trucks, wagons etc: General haulage 10 1 Jan 2001 | insert Infrastructure Assets: Electrification Assets: Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) 33⅓ * 1 Jan 2002 Power transformers 30 * 1 Jan 2002 Substations (incorporating switchgear and circuit breakers) 40 * 1 Jan 2002 Passenger information and ticketing system 15 * 1 Jan 2002 Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) 15 * 1 Jan 2002 Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels): Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle): Heavy haul (trackwork carrying >20 GMT per annum ) 30 * 1 Jan 2002 Light haul (trackwork carrying <1 GMT per annum) 50 * 1 Jan 2002 Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) 40 * 1 Jan 2002 Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) 20 * 1 Jan 2002 Passenger 40 * 1 Jan 2002 Turnouts and Crossings 20 * 1 Jan 2002 Rolling-stock: Locomotives: Generally (including diesel-electric and electric) 25 * 1 Jan 2002 Heavy Haul (bulk minerals/coal) 20 * 1 Jan 2002 Underground (diesel-battery) 15 * 1 Jan 2002 Passenger: * Electric/diesel power cars and trailers 30 * 1 Jan 2002 Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) 30 * 1 Jan 2002 Power Vans 15 * 1 Jan 2002 Rail Mounted Track Infrastructure Assets: Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) 20 * 1 Jan 2002 Mainline and switch tampers 15 * 1 Jan 2002 Wagons - Bulk Freight: Mineral Ores and Coal: Carbon Steel 20 * 1 Jan 2002 Ferritic Steel 30 * 1 Jan 2002 Other: Coke Quencher 15 * 1 Jan 2002 Grain Hoppers 20 * 1 Jan 2002 Limestone 20 * 1 Jan 2002 Pneumatic discharge - cement 20 * 1 Jan 2002 | [17] Table A, industry category Transport and Storage (61100 to 67090), sub-category Rail Transport (62000) | after Used on tram lines 40 1 Jan 2001 | insert Tank Cars 20 * 1 Jan 2002 Wagons - Non Bulk Freight (including all wagons used for general and inter-modal freight) 30 * 1 Jan 2002 | [18] Table B, items beginning with A | after Gliders/sailplanes 10 1 Jan 2001 | insert Hot air balloons: Envelope and cane basket 3 1 Jan 2001 Associated equipment (inflator fan, burner unit, fuel cylinders) 10 1 Jan 2001 | [19] Table B, items beginning with C | omit Chemical Analyser Equipment (automatic) 10 1 Jan 2001 | [20] Table B, items beginning with D | omit Dictaphones 10 1 Jan 2001 | [21] Table B, items beginning with G | omit Galvanised Plant 10 1 Jan 2001 | insert Galvanising Plant 10 1 Jan 2002 | [22] Table B, items beginning with M | omit Multi-Tray Units 3 1 Jan 2001 | [23] Table B, items beginning with P | after Power Tools (hand operated) 5 1 Jan 2001 | insert Power Transformers 45 * 1 Jan 2002 | [24] Table B, items beginning with S | omit Shafting 20 1 Jan 2001 | [25] Table B, items beginning with S | omit Slitting Machine 20 1 Jan 2001", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/ELA20011/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Depreciation 2001/1", "Title": "Income Tax (Effective Life of Depreciating Assets) Determination 2001", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2001", "Date_of_Issue": "14 December 2001", "Signatory": "Bruce William Quigley Deputy Chief Tax Counsel - Indirect Taxes", "Registration_Number": "F2005B01944", "Registration_Date": "18 August 2005", "Body": "This Determination is the Income Tax (Effective Life of Depreciating Assets) Determination 2001. | This Determination is taken to have commenced on 1 July 2001. | (1) For subsection 40-100 (1) of the Income Tax Assessment Act 1997, the effective life of depreciating assets is specified in Tables A and B. (2) If the entity deducting an amount for a depreciating asset is using the asset in an industry specified in Table A, Tables A and B are to be used as follows: (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. Note Table A is intended to describe assets: • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. The industry headings in Table A have, where possible, been drawn from the classification subject categories in the Australian and New Zealand Standard Industrial Classification (ANZSIC) Codes. (3) If: (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. Note If Tables A and B are not used, or cannot be used because: • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - the way to work out the effective life of the asset is explained in section 40-105 of the Income Tax Assessment Act 1997. | (1) For subsection 40-100 (1) of the Income Tax Assessment Act 1997, the effective life of depreciating assets is specified in Tables A and B. (2) If the entity deducting an amount for a depreciating asset is using the asset in an industry specified in Table A, Tables A and B are to be used as follows: (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. | (a) if the asset corresponds exactly to a description in Table A for the industry in which the asset is used, its effective life is the life specified for that asset; (b) if the asset: (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; (c) if: (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. | (i) does not correspond exactly to a description in Table A for the industry in which the asset is used; but (ii) satisfies the general description of asset used in the functional process of that industry - its effective life is the life specified in Table A for that class of asset; | (i) paragraphs (a) and (b) do not apply to the asset; and (ii) the asset corresponds to a description in Table B - its effective life is the life specified with that description. | • that are peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the asset. | (3) If: (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. | (a) the entity deducting an amount for a depreciating asset is not using the asset in an industry specified in Table A; and (b) the asset corresponds to a description in Table B - the effective life of the asset is the life specified with that description. | • the asset is not used in an industry specified in Table A; and • Table B has no description that corresponds to the asset - | ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION ACCOMMODATION, CAFES AND RESTAURANTS (57100 to 57402) Accommodation (57100) Houses and Flats Let Furnished: -- Blinds, Venetian 20 1 Jan 2001 -- Electric clock 13 1/3 1 Jan 2001 -- Electric heater 10 1 Jan 2001 -- Garbage units (compacting) 6 2/3 1 Jan 2001 -- Refrigerators 13 1/3 1 Jan 2001 -- Stoves 20 1 Jan 2001 AGRICULTURE, FORESTRY AND FISHING (01110 to 04203) Agriculture (01110 to 02200) Agricultural implements and plant (general including station plant) 10 1 Jan 2001 Bacon bins (demountable pig confinement units): -- Galvanised iron components of structure 33 1/3 1 Jan 2001 -- Plant installed in structure 20 1 Jan 2001 Banana ripening plant 13 1/3 1 Jan 2001 Bee farming plant: -- Beehives 13 1/3 1 Jan 2001 -- Processing plant 20 1 Jan 2001 Bridges (wooden) 20 1 Jan 2001 Cotton sheds (humidification) 20 1 Jan 2001 Curing barns (tobacco, timber, peanut, corn or grain) 13 1/3 1 Jan 2001 Dairy farm plant (power): 20 1 Jan 2001 Fences: -- General (including wire and wire netting used in construction of fencing) 33 1/3 1 Jan 2001 -- Electric 20 1 Jan 2001 Fruit-growers' plant: -- Dips, pans, spray pumps, etc 10 1 Jan 2001 -- Fumigation tents and machinery 10 1 Jan 2001 -- Hail netting: --- Black (UV inhibited) 10 1 Jan 2001 --- White or clear 5 1 Jan 2001 --- Support poles, wires, high tensile cables 40 1 Jan 2001 -- Racks (dried fruit) 20 1 Jan 2001 -- Tecto applicator (citrus anti-fungal plant) 5 1 Jan 2001 Glass houses (metal-framed) 50 1 Jan 2001 Greenhouse 'igloo' components: -- Galvanised piping frames 20 1 Jan 2001 -- Fibreglass covering, electric fans and misted water spray equipment 6 2/3 1 Jan 2001 Harvester/Sweeper 6 2/3 1 Jan 2001 Headers, self propelled (combine harvesters) 6 2/3 1 Jan 2001 Hop growers' plant: -- Hop picking machines 13 1/3 1 Jan 2001 -- Kilns 20 1 Jan 2001 Horse stalls (Breeze way Shed Row) 33 1/3 1 Jan 2001 Horticultural plants: -- Citrus: --- Grapefruit 30 * 1 Jan 2001 --- Lemon 20 * 1 Jan 2001 --- Limes 20 * 1 Jan 2001 --- Mandarin 25 * 1 Jan 2001 --- Orange 30 * 1 Jan 2001 -- Nuts: --- Almond 25 * 1 Jul 2001 --- Cashew 25 * 1 Jul 2001 --- Chestnut 25 * 1 Jul 2001 --- Hazelnut 25 * 1 Jul 2001 --- Jojoba 30 * 1 Jul 2001 --- Macadamia 25 * 1 Jul 2001 --- Pecan 25 * 1 Jul 2001 --- Pistachio 25 * 1 Jul 2001 --- Walnut 25 * 1 Jul 2001 -- Pome: --- Apple 20 * 1 Jan 2001 --- Pear 25 * 1 Jan 2001 -- Stone Fruit: --- Apricots 10 * 1 Jan 2001 --- Cherries 18 * 1 Jan 2001 --- Nectarine 10 * 1 Jan 2001 --- Olives 30 * 1 Jan 2001 --- Peach 10 * 1 Jan 2001 --- Plum 15 * 1 Jan 2001 --- Prune 20 * 1 Jan 2001 -- Tropical: --- Avocado 20 * 1 Jan 2001 --- Mango 30 * 1 Jan 2001 Irrigation plant and equipment: -- Metal piping 13 1/3 1 Jan 2001 -- Other piping (including concrete channels but not earth channels) 20 1 Jan 2001 -- Other plant 20 1 Jan 2001 Levee banks and revetments 40 1 Jan 2001 Motor cycles (used for mustering, maintenance of fences, etc) 3 1 Jan 2001 Mushroom growers' plant: Air conditioning plant 6 2/3 1 Jan 2001 -- Buildings: --- Peak heat, spawn running and growing rooms 10 1 Jan 2001 --- Other: ---- timber or steel frame 33 1/3 1 Jan 2001 ---- brick, stone or concrete walls 50 1 Jan 2001 -- Compost preparation plant 6 2/3 1 Jan 2001 -- General plant (including spraying, watering and pumping equipment) 6 2/3 1 Jan 2001 -- Growing trays 6 2/3 1 Jan 2001 Pea-viners, pea cleaners, vine and straw conveyors 10 1 Jan 2001 Peanut blanching plant: -- Air piping 20 1 Jan 2001 -- Blanchers 10 1 Jan 2001 -- Colour sorter (electronic) 10 1 Jan 2001 -- Control panel 20 1 Jan 2001 -- Cooling equipment (including control panel) 13 1/3 1 Jan 2001 -- Elevators 10 1 Jan 2001 -- Exhaust fans 20 1 Jan 2001 -- Fumigation equipment 10 1 Jan 2001 -- Pal boxes 3 1 Jan 2001 -- Plant water services 50 1 Jan 2001 -- Roaster and dryer 10 1 Jan 2001 -- Scales 20 1 Jan 2001 -- Storage surge bins 20 1 Jan 2001 -- Tipping unit 20 1 Jan 2001 -- Transformers 40 1 Jan 2001 -- Vibrating conveyors 10 1 Jan 2001 Poultry farmers' plant (incubators) 20 1 Jan 2001 Sheep Farming Plant: -- Shearing machines 13 1/3 1 Jan 2001 -- Shearing stands (demountable) 10 1 Jan 2001 -- Sheep dips (concrete) 50 1 Jan 2001 -- Woolsheds: --- with brick, stone or concrete walls 66 2/3 1 Jan 2001 --- wood or iron walls 50 1 Jan 2001 Silos: -- Ancillary equipment 20 1 Jan 2001 -- Concrete 100 1 Jan 2001 -- Grain (metal) 30 * 1 Jul 2001 Stockyards, pens, lairages 20 1 Jan 2001 Stud stock and thoroughbred horses 10 1 Jan 2001 Trellis 20 1 Jan 2001 Vegetable processing equipment 13 1/3 1 Jan 2001 Water tower (brick) 100 1 Jan 2001 Fishing/Aquaculture (04110 to 04203) Fish Farming Ponds (earth and clay) 20 1 Jan 2001 Fishing Plant: -- Boats 13 1/3 1 Jan 2001 -- Fish holding baskets 10 1 Jan 2001 -- Purse seine fishing net 5 1 Jan 2001 Pearling and Oyster Fishing Plant: -- Luggers (oyster fishing) 13 1/3 1 Jan 2001 -- Pearling boats 20 1 Jan 2001 -- Pumps 13 1/3 1 Jan 2001 Prawn farming ponds and plant 20 1 Jan 2001 Forestry and Logging (03010 to 03030) Logging Plant: -- Cable system (including winches and high leads) 8 * 1 Jan 2001 -- Forwarders 8 * 1 Jan 2001 -- Harvesters and feller bunchers (includes heads) 7 * 1 Jan 2001 -- Log trailers 10 * 1 Jan 2001 -- Saws: --- Mobile 8 * 1 Jan 2001 --- Portable chain 2 * 1 Jan 2001 -- Snigging plant (including cable and grapple skidders, wheel loaders with log grabs, bulldozers, excavators, arches and winches) 7 * 1 Jan 2001 Saw Milling Equipment: -- Dry or planner mill plant: --- Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10 * 1 Jan 2001 --- Stacker 15 * 1 Jan 2001 --- Tray sorter 15 * 1 Jan 2001 -- Green mill plant: --- Edger line plant (includes board edger and resaw) 10 * 1 Jan 2001 --- Heating plant (includes storage bins/silos) 15 * 1 Jan 2001 --- Kiln drying plant: ---- Generally (includes kiln trolleys/carriages, traverser and weights) 10 * 1 Jan 2001 ---- Timber drying kilns and reconditioners 15 * 1 Jan 2001 --- Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10 * 1 Jan 2001 --- Sorter and trimming line plant: ---- Generally (includes grade mark reader and multi trimmer) 10 * 1 Jan 2001 ---- Stackers 15 * 1 Jan 2001 ---- Vertical bin sorters 15 * 1 Jan 2001 --- Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets.) 10 * 1 Jan 2001 --- Log, Lumber and Waste Transfer Equipment 15 * 1 Jan 2001 --- Log Yard Equipment: ---- Fixed and mobile cranes 12 * 1 Jan 2001 ---- Mobile equipment (including log loaders with log grabs) 7 * 1 Jan 2001 ---- Watering systems 15 * 1 Jan 2001 --- Miscellaneous plant: ---- Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10 * 1 Jan 2001 ---- Moisture meters 3 * 1 Jan 2001 ---- Saw and knife sharpening equipment 10 * 1 Jan 2001 ---- Walkways 15 * 1 Jan 2001 --- Waste processing equipment: ---- Bins - waste, chip and fuel 15 * 1 Jan 2001 ---- Chippers, shakers/screens and hoggers 10 * 1 Jan 2001 CONSTRUCTION (41111 to 42590) Bending machines (bar, angle or rod) 10 1 Jan 2001 Brick elevators (portable) 5 1 Jan 2001 Chain blocks, rod shears, jacks, etc 13 1/3 1 Jan 2001 Compressors 10 1 Jan 2001 Concreting plant: -- Batching plant: --- Portable and demountable 6 2/3 1 Jan 2001 --- Static 13 1/3 1 Jan 2001 -- Buggies or dumpers (motorised) 5 1 Jan 2001 -- Hoppers, skips and hoist buckets 10 1 Jan 2001 -- Immersion vibrators 4 1 Jan 2001 -- Mobile concrete pumping units 6 2/3 1 Jan 2001 -- Monorails 5 1 Jan 2001 -- Steel formwork, beams and props 10 1 Jan 2001 -- Trowelling machines 4 1 Jan 2001 -- Vibrating screeders 4 1 Jan 2001 Cranes (Mobile): -- Light and medium, 6 2/3 1 Jan 2001 -- Heavy (over 15 tons/15.24 tonnes lift) 10 1 Jan 2001 -- Tower and hoists 10 1 Jan 2001 Derricks 13 1/3 1 Jan 2001 Earth moving plant and heavy equipment 6 2/3 1 Jan 2001 Grinding and milling machines 3 1 Jan 2001 Levels, dumpy, etc 13 1/3 1 Jan 2001 Lift slab equipment 5 1 Jan 2001 Pumps 10 1 Jan 2001 Road-making Plant: -- Air compressors and motors 10 1 Jan 2001 -- Crushers and bins 10 1 Jan 2001 -- General asphalt plant 10 1 Jan 2001 -- Road graders and rollers 6 2/3 1 Jan 2001 Saw benches (portable) 13 1/3 1 Jan 2001 Welding units (portable): -- Light type 6 2/3 1 Jan 2001 -- Medium and other types 10 1 Jan 2001 Winches 13 1/3 1 Jan 2001 CULTURAL AND RECREATIONAL SERVICES (91110 to 93302) Libraries, Museums, the Arts and Parks and Gardens (92100 to 92590) Libraries: -- Circulating (all classes of books) 10 1 Jan 2001 -- Music lending 6 2/3 1 Jan 2001 Museum Displays in Aircraft/War Museums 100 1 Jan 2001 Parks and Gardens: -- Lion Park: --- Animal cages and sheds 20 1 Jan 2001 --- Animal huts 10 1 Jan 2001 -- Planetarium dome 33 1/3 1 Jan 2001 -- Sea Life Centre: --- Fibreglass aquarium tanks 20 1 Jan 2001 --- Ketch 13 1/3 1 Jan 2001 --- TV audio system 10 1 Jan 2001 Film, Video, Radio and Television Services (91110 to 91220) Audition Units 10 1 Jan 2001 Cinema operation: -- Audio amplification and processing equipment (includes component racks systems) 10 * 1 Jan 2001 -- Carpets 5 * 1 Jan 2001 -- Cinema automation system 10 * 1 Jan 2001 -- Cinema and sound processor 8 * 1 Jan 2001 -- Cinema seating (includes frame, seat body and cover) 7 * 1 Jan 2001 -- Curtains, wall and acoustic treatments 7 * 1 Jan 2001 -- Drive-in plant: --- Sound transmission equipment 10 * 1 Jan 2001 --- Listening units (including posts, wiring and speaker equipment) 10 * 1 Jan 2001 --- Screens and screen framing 15 * 1 Jan 2001 -- Film handling and maintenance equipment (includes splicers, footage counters, spools and reels, stripper plates, rewinders, spinners, trolleys and cleaners) 10 * 1 Jan 2001 -- Film transport system (includes platter systems, tower, make-up tables and interlock systems) 15 * 1 Jan 2001 -- Lighting (includes dimmers, aisle and seat) 10 * 1 Jan 2001 -- Loud speakers and sound reproduction equipment 10 * 1 Jan 2001 -- Motion picture and slide projection equipment: --- Motion picture projector 10 * 1 Jan 2001 --- Projector heat extraction system 10 * 1 Jan 2001 --- Projection port 20 * 1 Jan 2001 --- Slide projector 10 * 1 Jan 2001 -- Screen installations (includes screens, framing and masking equipment) 8 * 1 Jan 2001 Newsreel Equipment: -- Batteries 13 1/3 1 Jan 2001 -- Biographs 10 1 Jan 2001 -- Cameras (sound) 10 1 Jan 2001 -- Electric motors 20 1 Jan 2001 -- Film editing equipment 10 1 Jan 2001 -- Instruments 13 1/3 1 Jan 2001 -- Insulated cables 20 1 Jan 2001 -- Meters 13 1/3 1 Jan 2001 -- Microphones 10 1 Jan 2001 -- Radio sets and accessories 10 1 Jan 2001 -- Sound equipment 10 1 Jan 2001 -- Transformers 40 1 Jan 2001 Radio and Television Broadcasting Equipment: -- Computer automated 10 1 Jan 2001 -- General plant 6 2/3 1 Jan 2001 -- Steel Masts 40 1 Jan 2001 Theatre equipment: -- Accessories (theatrical - wigs, costumes, etc) 5 1 Jan 2001 Sport, Gambling and Other Recreation Services (93111 to 93302) Amusement Machines and Equipment: -- Coin-operated amusement machines: --- Children's rides 5 * 1 Jul 2001 --- Convertible video game/simulator (cabinet) 51/2 * 1 Jul 2001 --- Dedicated video game/simulator 31/2 * 1 Jul 2001 --- Interchangeable video game kit 1 * 1 Jul 2001 --- Juke box (compact disc) 10 * 1 Jul 2001 --- Photo-image machines 31/2 * 1 Jul 2001 --- Pinball machines 31/2 * 1 Jul 2001 --- Pool/Billiard tables 10 * 1 Jul 2001 --- Redemption games (prizes/tickets) 51/2 * 1 Jul 2001 --- Table games (including air hockey, soccer, etc.) 51/2 * 1 Jul 2001 -- Billiard tables 40 1 Jan 2001 -- Electric dodgems: --- Cars (including internal electric motors and trolley rods) 3 1 Jan 2001 ---- Electrical and structural equipment providing power to drive the cars 20 1 Jan 2001 -- Hot air balloons: --- Envelope and cane basket 3 1 Jan 2001 --- Associated equipment (inflator fan, burner unit, fuel cylinders) 10 1 Jan 2001 -- Merry-Go-Rounds: --- If fixed and protected from weather 20 1 Jan 2001 --- Others 13 1/3 1 Jan 2001 -- Mini Wheel 10 1 Jan 2001 -- Super slides 10 1 Jan 2001 -- Waterslide and associated equipment 20 1 Jan 2001 -- Wild cat 10 1 Jan 2001 -- Zipper 10 1 Jan 2001 Bowling Centres (plant and equipment): --- Bowling alleys (timber - including ball return tracks, gutters, pit signals and terminals) 13 1/3 1 Jan 2001 -- Bowling balls 5 1 Jan 2001 -- Masking units 10 1 Jan 2001 -- Pin setters and pin spotters 10 1 Jan 2001 -- Other equipment 13 1/3 1 Jan 2001 Golf Courses (miniature): -- Lighting plant, electric motors, moving parts 20 1 Jan 2001 -- Lighting standards 40 1 Jan 2001 -- Carpets on stairways 3 1 Jan 2001 Gymnasium Equipment 10 1 Jan 2001 Inflatable Amusements 2 1 Jan 2001 Poker Machines 5 1 Jan 2001 Racehorses 10 1 Jan 2001 Racing Cars 2 1 Jan 2001 Shuffle Boards 10 1 Jan 2001 Skating Rink Plant: -- Fittings (open air) 20 1 Jan 2001 -- General freezing plant and equipment 13 1/3 1 Jan 2001 -- Hired ice skating boots 5 1 Jan 2001 -- Roller skates 5 1 Jan 2001 -- Surface (synthetic panels) 10 1 Jan 2001 Ski Equipment (skis, boots and stocks for hiring to public) 3 1 Jan 2001 Ski Maintenance Machine 13 1/3 1 Jan 2001 Space Theatre Dome 33 1/3 1 Jan 2001 Tennis Court Surface: -- Bitumen 20 1 Jan 2001 -- Plexipave 20 1 Jan 2001 -- Synthetic lawn 10 1 Jan 2001 Totalisator: -- Computer equipment 10 1 Jan 2001 -- Ancillary equipment (eg ticket issuing machines) 13 1/3 1 Jan 2001 Trampolines 10 1 Jan 2001 ELECTRICITY, GAS AND WATER SUPPLY (36100 to 37020) Electricity and gas supply (36100 to 36200) Electrical Machinery and Equipment: -- Accumulators and storage batteries 13 1/3 1 Jan 2001 -- Alternators (motor-generators) 20 1 Jan 2001 -- Broadcasting equipment (computer automated) 10 1 Jan 2001 -- Choke coils 40 1 Jan 2001 -- Condensers 20 1 Jan 2001 -- Distributing centres (switch gear) 20 1 Jan 2001 -- Electric transmission lines 50 1 Jan 2001 -- Engines, condensers, pumps 20 1 Jan 2001 -- Generators (motor) 20 1 Jan 2001 -- Hand tools and loose plant 5 1 Jan 2001 -- House installations (owned by electricity suppliers) 20 1 Jan 2001 -- Indicators (fixed and portable) 13 1/3 1 Jan 2001 -- Instruments 13 1/3 1 Jan 2001 -- Lighting plant 20 1 Jan 2001 -- Lighting units (fluorescent) 20 1 Jan 2001 -- Machinery not otherwise specified 20 1 Jan 2001 -- Meters 13 1/3 1 Jan 2001 -- Power factor control 20 1 Jan 2001 -- Power station plant 20 1 Jan 2001 -- Standards, iron or steel (including brackets and cross arms) 40 1 Jan 2001 -- Starting gear, including compensators, switches, etc 20 1 Jan 2001 -- Testing apparatus 13 1/3 1 Jan 2001 -- Transformer boxes 50 1 Jan 2001 -- Transformers (static) 50 1 Jan 2001 Water supply, sewerage and drainage services (37010 to 37020) Moulds (steel moulds for the production of castings for sewage treatment plant) 5 1 Jan 2001 Sewage Treatment Plant 20 1 Jan 2001 Water Mains 50 1 Jan 2001 EDUCATION (84100 to 84409) Kindergarten Furniture and Play Equipment 5 1 Jan 2001 FINANCE AND INSURANCE (73100 to75200) Banks: -- Demountable strongrooms 100 1 Jan 2001 -- Portable safes 40 1 Jan 2001 -- Strongroom doors 100 1 Jan 2001 HEALTH AND COMMUNITY SERVICES (86110 to 87290) Dentists' Plant: -- Electric motors 20 1 Jan 2001 -- High speed equipment: --- Air operated dental drilling equipment 10 1 Jan 2001 --- Air compressors (independent) 20 1 Jan 2001 -- Instruments and plant (other than high speed equipment) 20 1 Jan 2001 Medical Plant: -- Blood count machine 5 1 Jan 2001 -- Camera (large field of view) 6 2/3 1 Jan 2001 -- Cast setter 10 1 Jan 2001 -- Cat scanner 6 2/3 1 Jan 2001 -- Coronary investigation unit 10 1 Jan 2001 -- Defibrillator equipment 10 1 Jan 2001 -- Diathermy plant (including screening): --- Generally 13 1/3 1 Jan 2001 --- Used for hire 10 1 Jan 2001 -- Electro-cardiographs: --- Generally 20 1 Jan 2001 --- Portable (personal) 3 1 Jan 2001 --- Units (battery operated) used for hire 10 1 Jan 2001 -- Fibreoptic endoscopes and associated light source equipment 5 1 Jan 2001 -- High frequency current machines (surgical) 13 1/3 1 Jan 2001 -- Hospital: --- Beds (including electric) 13 1/3 1 Jan 2001 --- Furniture 20 1 Jan 2001 -- Lampsetting casts 10 1 Jan 2001 -- Medical analyser systems 6 2/3 1 Jan 2001 -- Nuclear medicine equipment 6 2/3 1 Jan 2001 -- Operating tables 13 1/3 1 Jan 2001 -- Ophthalmic surgeons' plant 10 1 Jan 2001 -- Other plant (not being in the nature of instruments) 13 1/3 1 Jan 2001 -- Patient monitoring equipment 10 1 Jan 2001 --- Pendants (service point in operating theatres for other equipment) 13 1/3 1 Jan 2001 -- Radiological equipment 10 1 Jan 2001 -- Radium plaques and needles 10 1 Jan 2001 -- Silver recovery unit 10 1 Jan 2001 -- Sonograph gamma ray sterilization plant 13 1/3 1 Jan 2001 -- Sterlization plant: --- Compressor 20 1 Jan 2001 --- Gamma radiation unit 10 1 Jan 2001 --- Cell block 100 1 Jan 2001 -- Tomographic whole body scanner 6 2/3 1 Jan 2001 -- Ultra-sound unit 10 1 Jan 2001 -- Ventilators 10 1 Jan 2001 -- Vision analyser computer 5 1 Jan 2001 -- Xerography unit 10 1 Jan 2001 -- X-ray equipment: --- Associated equipment 10 1 Jan 2001 --- Echo cardiographic 6 2/3 1 Jan 2001 ---- General (including screening and Rontgen Ray) 13 1/3 1 Jan 2001 ---- Image intensifier with TV chain and recording unit 6 2/3 1 Jan 2001 --- Portable units 10 1 Jan 2001 ---- Processor and daylight loading equipment 10 1 Jan 2001 --- Scanner 6 2/3 1 Jan 2001 --- Spectrometer system 10 1 Jan 2001 Nursing Home: -- Commode 13 1/3 1 Jan 2001 -- Nurse call equipment 20 1 Jan 2001 -- Scales 20 1 Jan 2001 -- Shower chairs 10 1 Jan 2001 -- Trolleys 13 1/3 1 Jan 2001 Veterinary's Plant (mobile clinic designed for carriage on utility or truck) 13 1/3 1 Jan 2001 MANUFACTURING (21110 to 29490) Food, beverage and tobacco manufacturing (21110 to 21900) Aerated Water Plant 13 1/3 1 Jan 2001 Bacon Manufacture: -- Bacon Bins (demountable pig confinement units): --- Galvanised iron components of structure 33 1/3 1 Jan 2001 --- Plant installed in structure 20 1 Jan 2001 -- Curing Plant: --- Fixtures (including overhead tracking) 20 1 Jan 2001 --- Other 13 1/3 1 Jan 2001 -- Factory Building (40 percent of the total cost of the building is regarded as an integral part of plant and machinery): --- Brick, stone or concrete structure 100 1 Jan 2001 --- Wooden structure 20 1 Jan 2001 Bakers' Plant: -- General plant 13 1/3 1 Jan 2001 -- Slicing and wrapping machines 10 1 Jan 2001 Biscuit-making Plant 13 1/3 1 Jan 2001 Bread Manufacture: -- General plant 12 1 Jan 2001 -- Slicing and wrapping machines 10 1 Jan 2001 Brewery Plant: -- General plant 20 1 Jan 2001 -- Pipes and piping: --- Condenser 20 1 Jan 2001 --- Expansion 40 1 Jan 2001 --- Other 40 1 Jan 2001 Butchers' Plant 20 1 Jan 2001 Cake-making Plant 20 1 Jan 2001 Cigarette Paper Cutting and Folding Plant 10 1 Jan 2001 Confectioners' Machinery 20 1 Jan 2001 Dairy Product Manufacturing: -- Buildings ---- Factory Building (66 2/3 percent of the total cost of the building is regarded as an integral part of plant and machinery): ---- Brick or concrete structure 100 1 Jan 2001 ---- Wooden structure 20 1 Jan 2001 -- Centrifuges (includes separators, decanters, clarifiers and bactofuges) 15 * 1 Jan 2001 -- Cheese blockformers 15 * 1 Jan 2001 -- Churns (includes continuours buttermaker, butter reworker and ice cream freezer) 15 * 1 Jan 2001 -- Continuous cheddaring machine 15 * 1 Jan 2001 -- Conveyors 10 1 Jan 2001 -- Driers (includes drum, fluidised bed and spray) 20 * 1 Jan 2001 -- Evaporators (includes circulation/vacuum chamber and falling film) 20 * 1 Jan 2001 -- Heat exchangers 15 * 1 Jan 2001 -- Homogenisers 15 * 1 Jan 2001 -- Membrane filtration plant: --- Filter membranes 1 1/2 * 1 Jan 2001 --- Membrane holding tanks 15 * 1 Jan 2001 -- Pumps (brine and cream) 10 1 Jan 2001 -- Tanks (includes storage, mixing, process and balance tanks) 20 * 1 Jan 2001 -- Water cooling and aerating plant 8 1 Jan 2001 Distillery Plant (brandy etc) 13 1/3 1 Jan 2001 Flour-milling Plant: -- Bins (wooden) 33 1/3 1 Jan 2001 -- General plant 13 1/3 1 Jan 2001 -- Silos (steel and concrete) 100 1 Jan 2001 Fruit and Vegetable Canning Plant 20 1 Jan 2001 Jam-making Plant 20 1 Jan 2001 Linseed Oil Manufacturing Plant 13 1/3 1 Jan 2001 Maltsters' Plant: -- Bins (wooden) 33 1/3 1 Jan 2001 -- General plant 13 1/3 1 Jan 2001 -- Silos (steel and concrete) 100 1 Jan 2001 Meat Works Plant: -- Building (66 2/3 per cent of the total cost of the building (including slaughter houses, chillers, freezing rooms, cooling rooms, blast tunnels, boning and packing rooms) is regarded as an integral part of plant and machinery): --- Brick, stone and concrete structures 100 1 Jan 2001 --- Wooden structures 20 1 Jan 2001 --- Stock-yards, pens and lairages (both timber and steel, but excluding concrete stockyard floors) 20 1 Jan 2001 -- General plant 13 1/3 1 Jan 2001 Pasta Manufacturing and Related Freezing Equipment 10 1 Jan 2001 Poultry Processing Plant: -- Conveyor systems and troughing 20 1 Jan 2001 -- Refrigeration plant and boiler 10 1 Jan 2001 -- General plant 13 1/3 1 Jan 2001 Rendering Plant: -- Bagging/weigh batching machine 10 * 1 Jan 2001 -- Bins (includes raw material bins, charging hopper/feedbin, cake bin and holding bin) 15 * 1 Jan 2001 -- Blood drying equipment (includes blood holding tank, agitated holding tank, coagulator, drier, decanter and dried blood hopper) 10 * 1 Jan 2001 -- Cookers and driers (includes batch cooker, continuous cooker, continuous drier and pre-heater) 15 * 1 Jan 2001 -- Decanter/centrifuge 12 * 1 Jan 2001 -- Environmental control equipment (includes condenser and associated equipment, bio-filter, air-scrubber, after-burner and dissolved air flotation system) 10 * 1 Jan 2001 -- Feathrolyser/feather hydrolyser 10 * 1 Jan 2001 -- Magnet 15 * 1 Jan 2001 -- Mill 10 * 1 Jan 2001 -- Mincer/grinder 5 * 1 Jan 2001 -- Pans and screens (includes percolator pans/screen and shaker screen ) 15 * 1 Jan 2001 -- Pre-breaker/pre-hogger 10 * 1 Jan 2001 -- Screw and bucket elevators 10 * 1 Jan 2001 -- Screw press/expeller press 13 * 1 Jan 2001 -- Separator/polisher 15 * 1 Jan 2001 -- Tallow storage tank 15 * 1 Jan 2001 -- Waste heat evaporator 15 * 1 Jan 2001 Rice Milling Plant 13 1/3 1 Jan 2001 Sugar Mills 13 1/3 1 Jan 2001 Tobacco Kilns 20 1 Jan 2001 Wine-making Machinery 20 1 Jan 2001 Machinery and Equipment Manufacturing (28110 to 28690) Motor Cycle Building Plant 10 1 Jan 2001 Motor Vehicle Manufacturing Plant: -- Basic machinery 10 1 Jan 2001 --- Tooling (ie jigs, dies, press tools and specialty attachments such as working heads and work-holding tools) 3 1 Jan 2001 Piston Ring Manufacturing Plant: -- Engineering works plant 20 1 Jan 2001 -- Motors 20 1 Jan 2001 -- Overhead gear, equipment, belting, etc 20 1 Jan 2001 -- Precision machines 13 1/3 1 Jan 2001 Saw-making Plant 20 1 Jan 2001 Watchmakers' Plant 10 1 Jan 2001 Metal and Metal Product Manufacturing (27110 to 27690) Designs used in connection with stamping decorative steel and iron work 40 1 Jan 2001 Die Casters' Plant: -- Aluminium 3 1 Jan 2001 -- Die casting furnaces 10 1 Jan 2001 -- Die casting machines and ancillary hydraulic plant 13 1/3 1 Jan 2001 -- Forging stainless steel elbows 5 1 Jan 2001 -- General plant 20 1 Jan 2001 -- Overall rate (alternative to the above) 13 1/3 1 Jan 2001 -- Tooling in metal trade 41/2 1 Jan 2001 Foundry Plant: -- Converters 10 1 Jan 2001 -- Furnaces 10 1 Jan 2001 -- Laboratory 20 1 Jan 2001 -- Ladles 10 1 Jan 2001 -- Loose tools 5 1 Jan 2001 -- Machine tools 20 1 Jan 2001 -- Machinery and plant 20 1 Jan 2001 -- Moulding boxes 10 1 Jan 2001 -- Patterns 40 1 Jan 2001 -- Plant and tools (excluding furnaces, converter and ladles) 13 1/3 1 Jan 2001 -- Rolling mill engines 13 1/3 1 Jan 2001 Iron and Steel Industry: -- Granulators 13 1/3 1 Jan 2001 -- Slag pots 3 1 Jan 2001 Metal Crushing Plant (core fragmentised) 13 1/3 1 Jan 2001 Metal Forming Plant: -- Dies and tooling 41/2 1 Jan 2001 -- Roll forming dies 10 1 Jan 2001 -- Strip roll forming machines 20 1 Jan 2001 Nail Manufacturing Plant 20 1 Jan 2001 Smelting Plant 8 1 Jan 2001 Spring Manufacturers' Plant: -- Cooling furnaces 10 1 Jan 2001 -- Power presses, rotary cambering, scale testing and scragging machines 20 1 Jan 2001 Stamping Blocks (used for designs of decorative steel and iron work) 20 1 Jan 2001 Tank Manufacturing Plant 20 1 Jan 2001 Tinsmiths' Plant 20 1 Jan 2001 Non-metallic mineral product manufacturing (26100 to 26400) Brickmaking Plant: -- Automatic handling equipment 10 1 Jan 2001 -- Brick kilns and pre kilns 13 1/3 1 Jan 2001 -- Cement brick plant 13 1/3 1 Jan 2001 -- Dryers 13 1/3 1 Jan 2001 -- General plant 10 1 Jan 2001 Cement-making Plant: -- General plant (e.g., rotary mixing machines) 13 1/3 1 Jan 2001 -- Raw slurry storage bins 66 2/3 1 Jan 2001 -- Slurry blending silos 50 1 Jan 2001 -- Slurry mixing silos 50 1 Jan 2001 Concrete Pipe Manufacturing Plant 13 1/3 1 Jan 2001 Glass Bottle Manufacturing Plant 13 1/3 1 Jan 2001 Monumental Masons' Plant 13 1/3 1 Jan 2001 Plaster Manufacturing Plant 8 1 Jan 2001 Pottery Plant 20 1 Jan 2001 Slate Works Plant 20 1 Jan 2001 Tile Manufacturing Plant (cement and concrete): -- General plant 10 1 Jan 2001 -- Pallets (aluminium used in extrusion process) 5 1 Jan 2001 Other Manufacturing (29110 to 29490) Broom and Brush Manufacturing Plant 13 1/3 1 Jan 2001 Furniture-making Plant 13 1/3 1 Jan 2001 Jewellers' Plant 10 1 Jan 2001 Umbrella Manufacturers' Plant: -- Cutting boards 10 1 Jan 2001 -- Lathes 13 1/3 1 Jan 2001 -- Motors 20 1 Jan 2001 Petroleum, coal, chemical and associated product manufacturing (25100 to 25660) Boot and Shoe Polish Manufacturing Plant 13 1/3 1 Jan 2001 Chemical Manufacturing Plant: -- General plant 13 1/3 1 Jan 2001 -- Organic Peroxides Explosion (cell block) 20 1 Jan 2001 Clothes Peg Manufacturing Plant (plastic) 13 1/3 1 Jan 2001 Distillery (oil and tar) Plant 13 1/3 1 Jan 2001 Explosive Manufacturing and Chemical Plant 13 1/3 1 Jan 2001 Eucalyptus Oil Plant: -- Stills (coolers) 40 1 Jan 2001 -- Tanks 40 1 Jan 2001 Fertiliser Manufacturing Plant 20 1 Jan 2001 Gelatine and Glue Manufacturing Plant 13 1/3 1 Jan 2001 Ink Factory Plant 20 1 Jan 2001 Oxygen Manufacturing Plant 13 1/3 1 Jan 2001 Plastic Industry: -- Blow moulders 13 1/3 1 Jan 2001 -- Dies 4 1 Jan 2001 -- General plant 20 1 Jan 2001 --- Hydraulic presses, injection moulding machines, extrusion machines and bottle blowing machines 13 1/3 1 Jan 2001 -- Moulds: --- Glass blowing 2 1 Jan 2001 --- High usage 5 1 Jan 2001 --- Low usage 10 1 Jan 2001 --- Once only 1 1 Jan 2001 Rubber Manufacturers' Plant: -- Moulds 5 1 Jan 2001 -- Process plant 13 1/3 1 Jan 2001 Salt Manufacturing and Refining Plant 10 1 Jan 2001 Sulphuric Acid Plant: -- Acid chambers (irrespective of raw material used) 20 1 Jan 2001 -- Plant: ---- Where pyrites used in manufacture of the acid 10 1 Jan 2001 ---- Where natural sulphur (brimstone) so used 13 1/3 1 Jan 2001 Printing, publishing and recorded media (24110 to 24309) Bookbinding Plant and Machinery 20 1 Jan 2001 Newspaper Wrapping Machines 10 1 Jan 2001 Printers' Plant and Machinery: -- Dryers automatic and semi-automatic 6 2/3 1 Jan 2001 -- Dryers manual 20 1 Jan 2001 -- Electronic engraving machines 10 1 Jan 2001 -- Graphic arts plant: --- Colour scanners 10 1 Jan 2001 --- Guillotines 10 1 Jan 2001 --- Offset printers 10 1 Jan 2001 --- Platemaking apparatus 10 1 Jan 2001 -- Machinery 13 1/3 1 Jan 2001 -- Photo-typesetting plant (computerised) 5 1 Jan 2001 -- Printing machines incorporating electronic memory units 10 1 Jan 2001 --- Screen printing plant (automatic and semi-automatic, including dryers) 6 2/3 1 Jan 2001 -- Type 6 2/3 1 Jan 2001 Stationers' Manufacturing Plant 13 1/3 1 Jan 2001 Textile, clothing, footwear and leather manufacturing (22110 to 22620) Boot and Shoe-making Machinery: -- Machinery and general plant 13 1/3 1 Jan 2001 -- Moulds for plastic heels 3 1 Jan 2001 -- Vulcanising Moulds 5 1 Jan 2001 Clothing and Millinery Manufacturing Plant: -- Hat Manufacturing Plant and Machinery 13 1/3 1 Jan 2001 -- Sewing Machines 10 1 Jan 2001 -- General plant 20 1 Jan 2001 Cotton Manufacturers' Machinery: -- Conveyors 10 1 Jan 2001 -- Engines, gas 20 1 Jan 2001 -- Gas producer plant 13 1/3 1 Jan 2001 -- Gins 10 1 Jan 2001 Flock Manufacturing Plant: -- General plant 20 1 Jan 2001 -- Carding machines 13 1/3 1 Jan 2001 Knitting Machines 13 1/3 1 Jan 2001 Rope and Twine Manufacturers' Plant 20 1 Jan 2001 Tanners' Plant: -- General plant 20 1 Jan 2001 -- Modern plant used in 'wet' process 13 1/3 1 Jan 2001 Weaving Machinery (silk and cotton) 13 1/3 1 Jan 2001 Wool Dumping Machinery 13 1/3 1 Jan 2001 Wool Scouring Machinery 16 2/3 1 Jan 2001 Woollen Manufacturers' Machinery 16 2/3 1 Jan 2001 Wood and paper product manufacturing (23110 to23390) Box and Carton (Cardboard) Makers' Plant 13 1/3 1 Jan 2001 Clothes Peg Manufacturing Plant (wood) 13 1/3 1 Jan 2001 Case-making Plant 13 1/3 1 Jan 2001 Container (metal, solid or corrugated fibre) Makers' Plant 10 1 Jan 2001 Cork Manufacturers' Plant 10 1 Jan 2001 Frame (Picture) Manufacturing Plant 13 1/3 1 Jan 2001 Joinery Plant 13 1/3 1 Jan 2001 Moulding Machinery (wood) 13 1/3 1 Jan 2001 Wood Working Plant 13 1/3 1 Jan 2001 MINING (11010 to 15200) Coal Mining and Metal Ore Mining (11010 to 110202) and (13110 to 13190) Coal hulks 16 2/3 1 Jan 2001 Continuous mining machines 8 1 Jan 2001 Conveyor units: -- Rubber conveyor belts 6 2/3 1 Jan 2001 -- Idlers 8 1 Jan 2001 -- Motor, drive and structure of conveyor system 13 1/3 1 Jan 2001 Dragline bucket 10 1 Jan 2001 Dragline used in coal mining 20 1 Jan 2001 Dredging Machinery 13 1/3 1 Jan 2001 Gangways 40 1 Jan 2001 General plant 13 1/3 1 Jan 2001 Initial containment areas 20 1 Jan 2001 Jetties and plant thereon (in exposed places) -- Jetties 20 1 Jan 2001 -- Plant 13 1/3 1 Jan 2001 Mechanical coal mining plant (comprising cutters, loaders and shuttle-cars) 8 1 Jan 2001 Mine cars 10 1 Jan 2001 Mudlakes 10 1 Jan 2001 Pumps (used in mines and coal washing plant) 20 1 Jan 2001 Quarrying Plant and Machinery 10 1 Jan 2001 Rolling stock (trucks for carriage of coal) 40 1 Jan 2001 Shovels: -- Power (high speed - used in open-cut mines) 8 1 Jan 2001 Skips in coal mines 13 1/3 1 Jan 2001 Stone Crushing Plant 10 1 Jan 2001 Tailings dams 20 1 Jan 2001 Workshop plant 20 1 Jan 2001 Oil and Gas Extraction (12000) Natural Gas Pipeline 20 1 Jan 2001 Oil Companies' Plant and Machinery: -- Aircraft refuelling equipment 10 1 Jan 2001 -- Bunds (other than formed with earth) 100 1 Jan 2001 -- Distilling (oil and tar) plant 13 1/3 1 Jan 2001 -- Drums 4 1 Jan 2001 -- Effluent separators (concrete) 40 1 Jan 2001 -- General plant 20 1 Jan 2001 -- Kerbside pumps 10 1 Jan 2001 -- Kerbside tanks 10 1 Jan 2001 -- Laboratory equipment 20 1 Jan 2001 -- Lighters and other craft: --- Iron and steel 20 1 Jan 2001 --- Wooden 20 1 Jan 2001 -- Pipelines 13 1/3 1 Jan 2001 -- Port loading facility foundation 50 1 Jan 2001 -- Production plant: --- Onshore 13 1/3 1 Jan 2001 --- Offshore: ---- Accommodation modules on fixed platforms 20 1 Jan 2001 ---- Helidecks on fixed platforms 20 1 Jan 2001 ---- Platform jackets 20 1 Jan 2001 ---- Other production facilities and plant not specifically listed 10 1 Jan 2001 --- Pumps, motor and control gear and fittings (apart from major units) 13 1/3 1 Jan 2001 -- Rail tank cars 20 1 Jan 2001 -- Railway and tramway lines and permanent way 20 1 Jan 2001 --- Refining plant (distillation and cracking units, reformers, hydrofiners, alkylation purification and other comparable specialised refining units) 10 1 Jan 2001 -- Shaft drilling equipment 5 1 Jan 2001 -- Tanks (including crude, intermediate and finished product tanks) (Effective life to be 17 years for residual oil tanks when the residual oil comes from a source producing oil of high sulphur content.) 20 1 Jan 2001 -- Tanks (underground) 13 1/3 1 Jan 2001 -- Tank wagons 6 2/3 1 Jan 2001 -- Trade utensils (including sales and garage equipment) 13 1/3 1 Jan 2001 -- Trailers and carts 10 1 Jan 2001 -- Wharves and jetties (concrete or timber) 40 1 Jan 2001 Oil Exploration Plant and Equipment: -- Oil rigs (off-shore drilling) and ancillary equipment 10 1 Jan 2001 --- Oil search equipment (used for geophysical surveys in remote areas): --- Drilling plant and down-hole equipment 5 1 Jan 2001 --- General plant and equipment 10 1 Jan 2001 --- Mobile units and vehicles (other than passenger cars) 5 1 Jan 2001 --- Other survey equipment 10 1 Jan 2001 --- Portable sleeping and messing huts 5 1 Jan 2001 --- Seismic survey equipment 5 1 Jan 2001 -- Vessel (supply) 13 1/3 1 Jan 2001 PERSONAL AND OTHER SERVICES (95110 to 97000) Personal and other goods hiring (95110 to 95190) Generally: -- If the asset is hired to and used predominately by a particular industry see the entry under Table A for that industry. Otherwise see Table B. * 1 Jul 2001 Other Personal Services (95210 to 95291) Cleaners' Plant: -- Electronic floor polishers 10 1 Jan 2001 Dry Cleaning Plant 10 1 Jan 2001 Funeral Directors' Plant 20 1 Jan 2001 Hairdressers' Plant (including, partitions, cubicles, neon lighting tubes and wash basins) 20 1 Jan 2001 Laundry plant: -- General plant 10 1 Jan 2001 -- Washing machines 6 2/3 1 Jan 2001 Photographers' Plant : -- Automatic film processing machine 6 2/3 1 Jan 2001 -- Cameras: --- Used for street photography 4 1 Jan 2001 --- Other (including lenses, electronic flash units, enlargers, etc.) 10 1 Jan 2001 -- Dark rooms (demountable - not integral part of building) 20 1 Jan 2001 Photo Engraving Plant: -- Automatic (dark room) cameras 10 1 Jan 2001 -- Power operated proofing presses 13 1/3 1 Jan 2001 -- General plant 20 1 Jan 2001 -- Powderless etching machines 10 1 Jan 2001 Photo Lab (one - hour service) 10 1 Jan 2001 Video recorder or equipment hiring 6 2/3 1 Jan 2001 Video tapes and games hiring 1/2 * 1 Jan 2001 PROPERTY AND BUSINESS SERVICES (77110 to78690) Machinery and Equipment Hiring and Leasing (77410-77430) If the asset is hired or leased to and used predominantly by a particular industry see the entry under Table A for that industry. Otherwise see Table B. * 1 Jul 2001 Technical Services (78210-78290) Surveyors' Instruments: -- Geodimeter (electronic) 10 1 Jan 2001 -- Laser Beam Survey Equipment 10 1 Jan 2001 -- Levels 20 1 Jan 2001 -- Stereoplotters (for making surveys from aerial photography etc) 10 1 Jan 2001 -- Theodolites 20 1 Jan 2001 RETAIL TRADE (51100 to 53295) Shops: -- Aluminium roller grilles 13 1/3 1 Jan 2001 -- Fittings 20 1 Jan 2001 Food Retailing (51211 to 51290) Butchers' Plant 20 1 Jan 2001 Motor vehicle retailing and services (53110 to 53295) Motor Garage Equipment: -- Automatic car-washing machines 6 2/3 1 Jan 2001 -- Automotive parts cleaner: --- Pump 4 1 Jan 2001 --- Drum 10 1 Jan 2001 -- Motor vehicle repairing plant and machinery 10 1 Jan 2001 -- Self-service pump installations (comprising pump and coin unit) 10 1 Jan 2001 Personal and household good retailing (52511 to 52597) Mannequin Display Figures 10 1 Jan 2001 TRANSPORT AND STORAGE (61100 to 67090) Air and Space Transport (64010) Aircraft Industry: -- Aircraft: --- General use 8 1 Jan 2001 --- Gliders 10 1 Jan 2001 -- Aircraft testing equipment 13 1/3 1 Jan 2001 -- Containers, air cargo (used to transport goods by air) 5 * 1 Jan 2001 -- Flight simulators 8 1 Jan 2001 -- General plant and machinery 20 1 Jan 2001 -- Hangar fixtures and fittings 20 1 Jan 2001 -- Link trainers 8 1 Jan 2001 -- Plant subject to excessive corrosion 10 1 Jan 2001 -- Precision machines and plant 10 1 Jan 2001 Rail Transport (62000) Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Electric Railway: -- Bridge Works: --- Brick, stone or concrete 100 1 Jan 2001 --- Other 33 1/3 1 Jan 2001 -- Electric Transmission Lines 13 1/3 1 Jan 2001 -- Supporting structures (standards etc): --- Concrete, brick or stone 100 1 Jan 2001 --- Iron or steel 40 1 Jan 2001 -- Switch gear 20 1 Jan 2001 -- Track structure (sleepers, rail, ballast, etc) 20 1 Jan 2001 Railway Track (tamping machines) 10 1 Jan 2001 Rolling Stock: -- Carriages: --- Country passenger service 20 1 Jan 2001 --- Suburban passenger service 13 1/3 1 Jan 2001 -- Locomotives: --- Country passenger service 20 1 Jan 2001 --- Mining and industry 13 1/3 1 Jan 2001 --- Suburban passenger service 13 1/3 1 Jan 2001 -- Trucks, wagons etc: --- General haulage 10 1 Jan 2001 --- Used on tram lines 40 1 Jan 2001 Road Transport (61210 to 61232) Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 Taxis 4 1 Jan 2001 Water Transport (63010 to 63030) Boats, Ships, Lighters, etc: -- Boats (motor, rowing and sailing) 13 1/3 1 Jan 2001 -- Bulk carriers 16 1 Jan 2001 -- Container ships 16 1 Jan 2001 -- Ferry steamers 20 1 Jan 2001 -- Flexible barges (collapsible bag type) 6 2/3 1 Jan 2001 -- Hovercraft 5 1 Jan 2001 -- Launches 20 1 Jan 2001 -- Lighters 20 1 Jan 2001 -- Lighters (coal - wooden, iron or steel) 16 2/3 1 Jan 2001 -- Mini-submarine 13 1/3 1 Jan 2001 -- Offshore Supply Vessels 13 1/3 1 Jan 2001 -- Punts and rafts 20 1 Jan 2001 -- Roll-on/roll-off ships 16 1 Jan 2001 -- Ships and steamers 20 1 Jan 2001 -- Slips and standing ways 20 1 Jan 2001 -- Surf boats, salvage 16 2/3 1 Jan 2001 -- Tankers (engaged primarily and principally in the tanker trade) 16 1 Jan 2001 -- Trawler 13 1/3 1 Jan 2001 -- Tugs 20 1 Jan 2001 Materials Handling Plant and Equipment: -- Container port loading facilities: --- Portainer cranes 20 1 Jan 2001 --- Straddle carriers 5 1 Jan 2001 -- Containers, transportable (used to transport goods by road, rail and sea) 10 * 1 Jan 2001 -- Conveyors (production or freight handling): --- Belts (rubber or vinyl) 6 2/3 1 Jan 2001 --- Overhead production lines 10 1 Jan 2001 --- Rollers (static or movable) 10 1 Jan 2001 -- Pallets 5 1 Jan 2001 -- Racks, stillages, trollies and baskets 10 1 Jan 2001 -- Refrigeration equipment: --- Clip-on, integrally mounted or static 10 1 Jan 2001 Salvage Machinery: -- Boilers, vertical 40 1 Jan 2001 -- Engine hoisting 40 1 Jan 2001 -- Pumps: --- Centrifugal, direct acting, and connections 40 1 Jan 2001 --- Duplex boiler feed 40 1 Jan 2001 Stevedoring Plant (coal trimming machines) 6 2/3 1 Jan 2001 | ASSET LIFE (YEARS) REVIEWED DATE OF APPLICATION A Advertising Samples and Designs (for decorative steel and iron work) 40 1 Jan 2001 Advertising Signs: -- Billboards (hoarding) 20 1 Jan 2001 -- Roller board (moving surface) 6 2/3 1 Jan 2001 -- Solar powered (real estate signs) 13 1/3 1 Jan 2001 Air-conditioning Plant: -- Central type (including ducting and vents) 13 1/3 1 Jan 2001 --- Structural alterations and additions associated with the installation of this plant which forms an integral part of it 100 1 Jan 2001 -- Room units 10 1 Jan 2001 -- Solar energy powered 13 1/3 1 Jan 2001 Aircraft: -- Aeroplanes and helicopters: --- General use 8 1 Jan 2001 --- Used predominantly for agricultural spraying or dusting 4 1 Jan 2001 -- Gliders/sailplanes 10 1 Jan 2001 Alarms 20 1 Jan 2001 Amenities Provided For Employees (sanitary ware, etc., forming part of toilet accommodation or washing facilities) 20 1 Jan 2001 Art Works 100 1 Jan 2001 Automatic Teller Machine 8 * 1 Jul 2001 B Battery Chargers 20 1 Jan 2001 Batteries (Storage) 13 1/3 1 Jan 2001 Beverage Dispensing Units: -- Tea and coffee dispensers 6 2/3 1 Jan 2001 -- Refrigerated fruit juice dispensers 10 1 Jan 2001 Bicycles 10 1 Jan 2001 Binoculars 10 1 Jan 2001 Boilers 20 1 Jan 2001 Boom Gates 10 1 Jan 2001 Bores 13 1/3 1 Jan 2001 Boring Drill (rotary mole, underground) 3 1/3 1 Jan 2001 Boring Plant 10 1 Jan 2001 Bottle Washing Machine 10 1 Jan 2001 Bowser Machines (including self service) 10 1 Jan 2001 Bowser Tanks (underground) 13 1/3 1 Jan 2001 Buildings: -- To the extent that they form an integral part of plant and machinery: --- Brick, stone or concrete structures 100 1 Jan 2001 -- Gantries 33 1/3 1 Jan 2001 -- Other structures 33 1/3 1 Jan 2001 -- Freezing Works: 1 Jan 2001 --- Brick, stone or concrete structure 100 1 Jan 2001 --- Wholly wooden structure 20 1 Jan 2001 -- Primary Production, Forestry and Pearling Industries: --- Non-residential: ---- With brick, stone or concrete walls 50 1 Jan 2001 ---- With wood and/or iron walls 33 1 Jan 2001 Bulk Liquid Bags 3 1 Jan 2001 Bulldozers 6 2/3 1 Jan 2001 Bundy Machines 13 1/3 1 Jan 2001 C Cables and Wires -- Overhead: --- Bare 50 1 Jan 2001 --- Insulated 20 1 Jan 2001 -- Underground 50 1 Jan 2001 Cameras: -- Generally (including lenses, electronic flash units, enlargers, etc.) 10 1 Jan 2001 -- Used for street photography 4 1 Jan 2001 Caravans: -- Generally 6 2/3 1 Jan 2001 -- Used only within the confines of a caravan park 10 1 Jan 2001 Car Parking (hydraulic elevated platforms and hoists including control equipment) 10 1 Jan 2001 Carpets: -- In business places, picture theatres, hotels, etc 5 1 Jan 2001 -- In houses let furnished 10 1 Jan 2001 -- In professional chambers 10 1 Jan 2001 -- In ten-pin bowling centres 4 1 Jan 2001 Cash Registers 6 2/3 1 Jan 2001 Casks: -- Stainless steel 10 1 Jan 2001 -- Other 13 1/3 1 Jan 2001 Chemical Analyser Equipment (automatic) 10 1 Jan 2001 Chimney Stacks and Flues (concrete stacks in heavy industry qualifying as 'plant') 50 1 Jan 2001 Coffee Making Machines (espresso) 13 1/3 1 Jan 2001 Compressors -- Air and oxygen 20 1 Jan 2001 -- Ammonia: --- Horizontal 20 1 Jan 2001 --- Vertical 13 1/3 1 Jan 2001 Computers: -- Generally 4 * 1 Jan 2001 -- Free access floors in computer rooms 50 1 Jan 2001 -- Laptops 3 * 1 Jan 2001 Concrete Mixers 10 1 Jan 2001 Concrete Transit Mixers (mixing bowl, separate motor and drive mechanism) 6 2/3 1 Jan 2001 Containers (metal, for liquefied petroleum gas) 13 1/3 1 Jan 2001 Cranes: -- Electrical or otherwise 20 1 Jan 2001 -- Gantries 33 1/3 1 Jan 2001 Crates 4 1 Jan 2001 Crushing Plant (stone) 10 1 Jan 2001 Curing Barns (galvanised steel and marine ply) 13 1/3 1 Jan 2001 Curtains and Drapes 6 2/3 1 Jan 2001 D Dams (not being earth tanks) 40 1 Jan 2001 Delivery tube system (air pressure) 10 1 Jan 2001 Docks (floating) 20 1 Jan 2001 Dredges 20 1 Jan 2001 Dictaphones 10 1 Jan 2001 E Engineering Works Machinery Installed 20 1 Jan 2001 Engines 20 1 Jan 2001 Escalators (machinery and their moving parts) 16 2/3 1 Jan 2001 F Fences: -- Electric 20 1 Jan 2001 -- Wire mesh (demountable used for partitioning purposes) 20 1 Jan 2001 Fire Control and Alarm Systems: -- Alarm, hoses and nozzles 20 1 Jan 2001 -- Automatic fire sprinklers 20 1 Jan 2001 -- Fire extinguishers 13 1/3 1 Jan 2001 -- Water services 50 1 Jan 2001 Floor Coverings (linoleum and vinyl) 10 1 Jan 2001 Fogging Machines (insecticide) 8 1 Jan 2001 Foundation of plant and machinery which forms an integral part of the plant and machinery 50 1 Jan 2001 Furniture and Fittings 13 1/3 1 Jan 2001 G Galvanised Plant 10 1 Jan 2001 Garbage Bins 6 2/3 1 Jan 2001 Gas Cylinders LPG 13 1/3 1 Jan 2001 Generators 20 1 Jan 2001 Grinding Machine (surface) 10 1 Jan 2001 H Hand Dryers (electrically operated) 10 1 Jan 2001 Heating Units (electronic) 10 1 Jan 2001 Hot Water Installations (on whole installation including boilers and, where installed, pumps) 20 1 Jan 2001 I Ice-making Machinery: -- Condensers 13 1/3 1 Jan 2001 -- Expansion pipes 40 1 Jan 2001 -- General machinery 13 1/3 1 Jan 2001 -- Ice moulds 5 1 Jan 2001 Imprinters (charge card) 6 2/3 1 Jan 2001 Incinerettes (gas or electrically fired) 20 1 Jan 2001 Industrial Sweeper 6 2/3 1 Jan 2001 Industrial Trailers (relocatable) 10 1 Jan 2001 Intercom System (pipe-in music system) 8 1/3 1 Jan 2001 J Jet Ski 4 1 Jan 2001 Jetties (boat shed) 40 1 Jan 2001 Judges' Robes: -- Court dress for ceremonial occasions 5 1 Jan 2001 -- Other robes 13 1/3 1 Jan 2001 K Kilns: -- Brick 20 1 Jan 2001 -- Charcoal burning 20 1 Jan 2001 -- Rapid fire shuttle type (used in the manufacture of ceramic tiles) 13 1/3 1 Jan 2001 L Laboratory Equipment 13 1/3 1 Jan 2001 Laser Beam Construction Tools 10 1 Jan 2001 Laser Cutting Machine: -- Workhandler 10 1 Jan 2001 -- Industrial laser 5 1 Jan 2001 -- CNC control 5 1 Jan 2001 -- Water chiller 5 1 Jan 2001 Laser Typesetting 5 1 Jan 2001 Lathes: -- Computer controlled 10 1 Jan 2001 -- Engineering works (machinery installed) 20 1 Jan 2001 -- Wood working plant 13 1/3 1 Jan 2001 Lawn Mower: -- Motor 6 2/3 1 Jan 2001 -- Self propelled 5 1 Jan 2001 Lens (optical) 10 1 Jan 2001 Letter Boxes (aluminium, nylon, brass) 40 1 Jan 2001 Library (professional) 10 1 Jan 2001 Lift: -- Boom 3 1 Jan 2001 -- Scissor 3 1 Jan 2001 Lifts and Elevators: -- Electric 16 2/3 1 Jan 2001 -- Hydraulic 20 1 Jan 2001 Lighting Control System (microprocessor based) 5 1 Jan 2001 Lighting Plant (electric) 20 1 Jan 2001 Lighting System (fluorescent) 20 1 Jan 2001 Lightning arresters 50 1 Jan 2001 Livestock (working beasts, beasts of burden in business other than Primary Production and Camels) 10 1 Jan 2001 M Marinas (floating) 20 1 Jan 2001 Mini Lab 10 1 Jan 2001 Mini Spot Console 10 1 Jan 2001 Modular Switching System 10 1 Jan 2001 Motor Vehicles, etc: -- Buses, lorries and trucks; --- Generally 6 2/3 1 Jan 2001 --- Heavy haulage of goods or passengers (long distance and inter-city) 5 1 Jan 2001 --- Heavy haulage (mining, building and construction and road making industries) 5 1 Jan 2001 -- Cars (motor vehicles designed to carry a load of less than one tonne or fewer than 9 passengers): --- Generally 6 2/3 1 Jan 2001 --- Hire and travellers' cars 5 1 Jan 2001 --- Taxis 4 1 Jan 2001 -- Fork-lifters, automatic loaders, transporters and front-end loaders 6 2/3 1 Jan 2001 -- Motor cycles and scooters 6 2/3 1 Jan 2001 Multi-Tray Units 3 1 Jan 2001 Musical Instruments, etc: -- Associated portable equipment (including amplifiers, microphones, speakers, mixers and music stands) 6 2/3 * 1 Jan 2001 -- Brass 10 * 1 Jan 2001 -- Keyboard (Acoustic) 10 * 1 Jan 2001 -- Keyboard (Electric) 5 * 1 Jan 2001 -- Percussion 5 * 1 Jan 2001 -- Stringed 10 * 1 Jan 2001 -- Woodwind 10 * 1 Jan 2001 'Music While You Work' System 10 1 Jan 2001 N Neon Sign 20 1 Jan 2001 O Office Machines and Equipment: -- Calculators 10 1 Jan 2001 -- Dictaphones 10 1 Jan 2001 -- Electronic whiteboard 6 * 1 Jan 2001 -- Enveloping machine 6 * 1 Jan 2001 -- Facsimile machine 5 * 1 Jan 2001 -- Letter Inserter (automatic) 10 1 Jan 2001 -- Mailing machine 5 * 1 Jan 2001 -- Multi function machine (includes fax, copy, print and scan function) 5 * 1 Jan 2001 -- Photo copying machines 5 * 1 Jan 2001 Ovens: -- Hotel industry 20 1 Jan 2001 -- Microwave 6 2/3 1 Jan 2001 Oxygen Acetylene Plant 20 1 Jan 2001 P Packing Machines 10 1 Jan 2001 Paging and Public Address Systems 10 1 Jan 2001 Painting equipment (airless spray) 10 1 Jan 2001 Paint-tinting and Colour Blending Machines 5 1 Jan 2001 Parachute 3 1 Jan 2001 Partitions (demountable) 20 1 Jan 2001 Pentex Total Station 5 1 Jan 2001 Plants: -- Live (indoor) 5 1 Jan 2001 -- Simulated 13 1/3 1 Jan 2001 Poles: -- Steel (set in concrete) 40 1 Jan 2001 -- Wooden: --- Set in concrete 20 1 Jan 2001 --- Not set in concrete 10 1 Jan 2001 Pontoons (floating) 40 1 Jan 2001 Portable Toilet 10 1 Jan 2001 Powder Coating Machine 6 2/3 1 Jan 2001 Power Tools (hand operated) 5 1 Jan 2001 Projectors 10 1 Jan 2001 Pumps 20 1 Jan 2001 Punts 20 1 Jan 2001 R Racks 10 1 Jan 2001 Radio Sets: -- Generally 10 1 Jan 2001 -- Two-way radios and transceivers 6 2/3 1 Jan 2001 Refrigerating Plant and Machinery : -- Cold rooms (prefabricated with stressed skin panels) 13 1/3 1 Jan 2001 -- Condenser pipes 13 1/3 1 Jan 2001 -- Cork board for insulating cold storage chambers 20 1 Jan 2001 -- Expansion pipes 40 1 Jan 2001 -- General machinery 13 1/3 1 Jan 2001 -- Refrigeration (freezing) units (including compressors for shops) 10 1 Jan 2001 Refrigerators 20 1 Jan 2001 Regeneration (acid) Unit 10 1 Jan 2001 Robots (industrial) 10 1 Jan 2001 S Saddlery and Harness 10 1 Jan 2001 Sale Yards (stock and station agents) 20 1 Jan 2001 Sand/Coating System 10 1 Jan 2001 Sauna and Spa (prefabricated type) 13 1/3 1 Jan 2001 Saws (chain) 3 1 Jan 2001 Scaffolding 10 1 Jan 2001 Scales (platform) 20 1 Jan 2001 Security Systems: -- Bullet resistant screens (not forming part of the building) 20 1 Jan 2001 -- Burglar alarms 6 2/3 1 Jan 2001 -- Camera scanning (of type used in large retail establishments) 6 2/3 1 Jan 2001 -- Electronic tags (releases - retail stores) 6 2/3 1 Jan 2001 Sewing Machines 10 1 Jan 2001 Shafting 20 1 Jan 2001 Sheds: -- Portable (nomadic type industry) 10 1 Jan 2001 -- Humidification 20 1 Jan 2001 Signs 20 1 Jan 2001 Silos: -- Cement Storage 66 2/3 1 Jan 2001 -- Bulk handling industry (used on a continuous basis to store different grains for short periods): --- Concrete construction 50 1 Jan 2001 --- Steel construction 20 1 Jan 2001 --- Ancillary mechanical equipment 13 1/3 1 Jan 2001 Slips and Standing Ways 20 1 Jan 2001 Slitting Machine 20 1 Jan 2001 Sonar Supersonic Equipment (similar to seismic equipment) 13 1/3 1 Jan 2001 Sound Processing System (electronic digital) 6 2/3 1 Jan 2001 Spa (fibreglass) 20 1 Jan 2001 Spectrometer (computerised x-ray system for mineral analysis) 10 1 Jan 2001 Spray Booth 6 2/3 1 Jan 2001 Standards: -- Iron or steel (including brackets, crossarms, etc) 40 1 Jan 2001 -- Concrete, brick or stone 100 1 Jan 2001 Steam Cleaners 13 1/3 1 Jan 2001 Strapping Machines 10 1 Jan 2001 Strongrooms (demountable) and strongroom doors 100 1 Jan 2001 Stuffed Crocodiles 20 1 Jan 2001 Suitcase 10 1 Jan 2001 Swimming Pools: -- Above-ground 10 1 Jan 2001 -- Concrete 50 1 Jan 2001 -- Fibreglass 20 1 Jan 2001 -- Filtration equipment 13 1/3 1 Jan 2001 -- Other equipment 13 1/3 1 Jan 2001 Switchboards 20 1 Jan 2001 Synthetic Lawn Surface 10 1 Jan 2001 T Tanks: -- Galvanised Iron: --- Bore water 10 1 Jan 2001 --- Rain water 20 1 Jan 2001 -- Reinforced concrete or masonry 50 1 Jan 2001 -- Underground 50 1 Jan 2001 Tank Stands: -- Brick, stone or concrete 50 1 Jan 2001 -- Wood and/or iron 33 1/3 1 Jan 2001 Tape Recorders 10 1 Jan 2001 Tarpaulins (canvas or plastic) 6 2/3 1 Jan 2001 Telephone Installations: -- Answering machines 6 2/3 1 Jan 2001 -- Car phone 6 2/3 1 Jan 2001 -- Cellular mobile 6 2/3 1 Jan 2001 -- Complete telephone system (comprising switchboards, instruments, cables etc) 20 1 Jan 2001 -- Computerised PABX equipment 20 1 Jan 2001 -- Public telephones 10 1 Jan 2001 -- Reservation system (data print) 20 1 Jan 2001 Television Receivers: -- Generally 10 1 Jan 2001 -- Used for hire 6 2/3 1 Jan 2001 Ticket Issuing Machines (public transport) 13 1/3 1 Jan 2001 Tools (loose) 5 1 Jan 2001 Tractors 6 2/3 1 Jan 2001 Trailers 10 1 Jan 2001 Transport Cases (steel) 10 1 Jan 2001 Turnstiles 20 1 Jan 2001 V Vacuum Cleaners (electric) 10 1 Jan 2001 Vending Machine 5 * 1 Jul 2001 W Washing Machines 6 2/3 1 Jan 2001 Waste Storage and Disposal Bins (industrial) 10 1 Jan 2001 Weighbridges 25 1 Jan 2001 Weighing Machines 10 1 Jan 2001 Welding Plant: -- Automatic (used at sea on construction of a submarine pipeline) 10 1 Jan 2001 -- Generally 20 1 Jan 2001 Wells 40 1 Jan 2001 Wharves 40 1 Jan 2001 Wheelbarrows 10 1 Jan 2001 Windmills 20 1 Jan 2001 Wrapping Machines 10 1 Jan 2001 X X-Ray and High Frequency Current Plant (including screening of apparatus to suppress radio interference): -- General 13 1/3 1 Jan 2001 -- Image intensifier with TV chain and recording unit 6 2/3 1 Jan 2001 -- Associated equipment 10 1 Jan 2001 -- Portable units 10 1 Jan 2001 -- Processor and daylight loading equipment 10 1 Jan 2001", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/ELB20011/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2001/1", "Title": "Income Tax (Effective Life of Horticultural Plants) Amendment Determination 2001 (No. 1)", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2001", "Date_of_Issue": "1 July 2001", "Signatory": "DEIDRE FAY GERATHY, First Assistant Commissioner, Law Integrity Team, Delegate of the Commissioner of Taxation, First Assistant Commissioner, Law Integrity Team", "Registration_Number": "", "Registration_Date": "", "Body": "This Determination is the Income Tax (Effective Life of Horticultural Plants) Amendment Determination 2001 (No. 1). | This Determination commences on 1 July 2001. | Schedule 1 amends the Income Tax (Effective Life of Horticultural Plants) Determination 2000. | (section 3) | [1] Table A, industry category Agriculture, Forestry and Fishing (01110 to 04203), sub-category Agriculture (01110 to 02200) | after Orange 30 * 1 Jan 2001 | insert Nuts: Almond 25 1 Jul 2001 Cashew 25 1 Jul 2001 Chestnut 25 1 Jul 2001 Hazelnut 25 1 Jul 2001 Jojoba 30 1 Jul 2001 Macadamia 25 1 Jul 2001 Pecan 25 1 Jul 2001 Pistachio 25 1 Jul 2001 Walnut 25 1 Jul 2001", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/DEP20011/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2001/2", "Title": "Income Tax (Effective Life of Plant) Amendment Determination 2001 (No. 1)", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2001", "Date_of_Issue": "1 July 2001", "Signatory": "DEIDRE FAY GERATHY, First Assistant Commissioner, Law Integrity Team, Delegate of the Commissioner of Taxation, First Assistant Commissioner, Law Integrity Team", "Registration_Number": "", "Registration_Date": "", "Body": "This Determination is the Income Tax (Effective Life of Plant) Amendment Determination 2001 (No. 1). | This Determination commences on 1 July 2001. | Schedule 1 amends the Income Tax (Effective Life of Plant) Determination 2000. | (section 3) | [1] Table A, industry category Agriculture, Forestry and Fishing (01110 to 04203), sub-category Agriculture (01110 to 02200) | omit Grain (iron) 33⅓ 1 Jan 2001 Other 33⅓ 1 Jan 2001 | insert Grain (metal) 30 1 Jul 2001 | [2] Table A, industry category Cultural and Recreational Services (91110 to 93302), sub-category Sport, Gambling and Other Recreation Services (93111 to 93302) | omit Eight Ball table (coin operated pool tables) 10 1 Jan 2001 | insert Coin-operated amusement machines: Children's rides 5 1 Jul 2001 Convertible video game/simulator (cabinet) 5 ½ 1 Jul 2001 Dedicated video game/simulator 3½ 1 Jul 2001 Interchangeable video game kit 1 1 Jul 2001 Juke box (compact disc) 10 1 Jul 2001 Photo-image machines 3½ 1 Jul 2001 Pinball machines 3½ 1 Jul 2001 Pool/Billiard tables 10 1 Jul 2001 Redemption games (prizes/tickets) 5½ 1 Jul 2001 Table games (including air hockey, soccer, etc) 5½ 1 Jul 2001 | [3] Table A, industry category Cultural and Recreational Services (91110 to 93302), sub-category Sport, Gambling and Other Recreation Services (93111 to 93302) | omit Slot machines 5 1 Jan 2001 | [4] Table A, industry category Cultural and Recreation Services (91110 to 93302), sub-category Sport, Gambling and Other Recreation Services (93111 to 93302) | omit Juke Boxes 10 1 Jan 2001 | [5] Table A, industry category Electricity, Gas and Water Supply (36100 to 37020), sub-category Electricity and gas supply (36100 to 36200) | omit Lightning arresters 50 1 Jan 2001 | [6] Table A, industry category Electricity, Gas and Water Supply (36100 to 37020), sub-category Electricity and gas supply (36100 to 36200) | omit Storage batteries 13⅓ 1 Jan 2001 Switchboards 20 1 Jan 2001 | [7] Table A, industry category Mining (11010 to 15200), sub-category Coal Mining and Metal Ore Mining (11010 to 110202) and (13110 to 13190) | after Mine cars 10 1 Jan 2001 | insert Mudlakes 10 1 Jan 2001 | [8] Table A, industry category Mining (11010 to 15200), sub-category Oil and Gas Extraction (12000) | omit Mudlakes 10 1 Jan 2001 | [9] Table A, industry category Personal and Other Services (95110 to 97000) | after PERSONAL AND OTHER SERVICES (95110 to 97000) | insert Personal and other goods hiring (95110 to 95190) Generally: If the asset is hired and used predominantly by a particular industry, see the entry in Table A for that industry. Otherwise, see Table B. 1 Jul 2001 Other personal services (95710 to 95291) | [10] Table A, industry category Property and Business Services (77110 to 78690) | after PROPERTY AND BUSINESS SERVICES (77110 to 78690) | insert Machinery and Equipment Hiring and Leasing (77410 to 77430) Generally: If the asset is hired, or leased to, and used predominantly by a particular industry, see the entry in Table A for that industry. Otherwise, see Table B. 1 Jul 2001 Technical Services (78210 to 78290) | [11] Table B, items beginning with A | after Art Works 100 1 Jan 2001 | insert Automatic Teller Machine 8 1 Jul 2001 | [12] Table B, items beginning with B | after B | insert Batteries (Storage) 13⅓ 1 Jan 2001 | [13] Table B, items beginning with G | omit Generators (steam, electric) 20 1 Jan 2001 | insert Generators 20 1 Jan 2001 | [14] Table B, items beginning with L | after Lighting System (fluorescent) 20 1 Jan 2001 | insert Lightning arresters 50 1 Jan 2001 | [15] Table B, items beginning with S | after Other equipment 13⅓ 1 Jan 2001 | insert Switchboards 20 1 Jan 2001 | [16] Table B, items beginning with T | omit Traction Engines (oil or wood fuel) 10 1 Jan 2001 | [17] Table B, items beginning with V | omit Video: Game machines 5 1 Jan 2001 Video juke boxes 6⅔ 1 Jan 2001 Other 10 1 Jan 2001 | insert Vending Machine 5 1 Jul 2001", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/DEP20012/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2000/1", "Title": "Income Tax (Effective Life of Plant) Determination 2000 ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2000", "Date_of_Issue": "21 December 2000", "Signatory": "DAVID EDWARD BUTLER, First Assistant Commissioner, Business Tax Reform, Delegate of the Commissioner", "Registration_Number": "", "Registration_Date": "", "Body": "This Determination is the Income Tax (Effective Life of Plant) Determination 2000 . | This Determination commences on 1 January 2001. | All previous determinations of the effective life of plant for the purposes of the Income Tax Assessment Act 1997 are revoked. | (1) For subsection 42-110 (1) of the Income Tax Assessment Act 1997 , the effective life of plant is specified in Tables A and B. (2) If the entity depreciating plant is using the plant in an industry specified in Table A, Tables A and B are to be used as follows: (a) if the plant corresponds exactly to a description in Table A for the industry in which the plant is used, its effective life is the life specified for that plant; (b) if the plant: (i) does not correspond exactly to a description in Table A for the industry in which the plant is used; but (ii) satisfies the general description of plant used in the functional process of that industry - its effective life is the life specified in Table A for that class of plant; (c) if: (i) paragraphs (a) and (b) do not apply to the plant; and (ii) the plant corresponds to a description in Table B - its effective life is the life specified with that description. Note Table A is intended to describe plant: • that is peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the plant. The industry headings in Table A have, where possible, been drawn from the classification subject categories in the Australian New Zealand Standard Industrial Classification (ANZSIC) Codes. (3) If: (a) the entity depreciating plant is not using the plant in an industry specified in Table A; and (b) the plant corresponds to a description in Table B - the effective life of the plant is the life specified with that description. Note If Tables A and B are not used, or cannot be used because: • the plant is not used in an industry specified in Table A; and • Table B has no description that corresponds to the plant - the way to work out the effective life of the plant is explained in section 42-105 of the Income Tax Assessment Act 1997 . | (1) For subsection 42-110 (1) of the Income Tax Assessment Act 1997 , the effective life of plant is specified in Tables A and B. (2) If the entity depreciating plant is using the plant in an industry specified in Table A, Tables A and B are to be used as follows: (a) if the plant corresponds exactly to a description in Table A for the industry in which the plant is used, its effective life is the life specified for that plant; (b) if the plant: (i) does not correspond exactly to a description in Table A for the industry in which the plant is used; but (ii) satisfies the general description of plant used in the functional process of that industry - its effective life is the life specified in Table A for that class of plant; (c) if: (i) paragraphs (a) and (b) do not apply to the plant; and (ii) the plant corresponds to a description in Table B - its effective life is the life specified with that description. Note Table A is intended to describe plant: • that is peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the plant. The industry headings in Table A have, where possible, been drawn from the classification subject categories in the Australian New Zealand Standard Industrial Classification (ANZSIC) Codes. (3) If: (a) the entity depreciating plant is not using the plant in an industry specified in Table A; and (b) the plant corresponds to a description in Table B - the effective life of the plant is the life specified with that description. Note If Tables A and B are not used, or cannot be used because: • the plant is not used in an industry specified in Table A; and • Table B has no description that corresponds to the plant - the way to work out the effective life of the plant is explained in section 42-105 of the Income Tax Assessment Act 1997 . | (a) if the plant corresponds exactly to a description in Table A for the industry in which the plant is used, its effective life is the life specified for that plant; (b) if the plant: (i) does not correspond exactly to a description in Table A for the industry in which the plant is used; but (ii) satisfies the general description of plant used in the functional process of that industry - its effective life is the life specified in Table A for that class of plant; (c) if: (i) paragraphs (a) and (b) do not apply to the plant; and (ii) the plant corresponds to a description in Table B - its effective life is the life specified with that description. Note Table A is intended to describe plant: • that is peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the plant. The industry headings in Table A have, where possible, been drawn from the classification subject categories in the Australian New Zealand Standard Industrial Classification (ANZSIC) Codes. | (i) does not correspond exactly to a description in Table A for the industry in which the plant is used; but (ii) satisfies the general description of plant used in the functional process of that industry - its effective life is the life specified in Table A for that class of plant; | (i) paragraphs (a) and (b) do not apply to the plant; and (ii) the plant corresponds to a description in Table B - its effective life is the life specified with that description. | • that is peculiar to a particular industry; or • for which a particular effective life is appropriate because of the way in which a particular industry uses the plant. | (a) the entity depreciating plant is not using the plant in an industry specified in Table A; and (b) the plant corresponds to a description in Table B - the effective life of the plant is the life specified with that description. Note If Tables A and B are not used, or cannot be used because: • the plant is not used in an industry specified in Table A; and • Table B has no description that corresponds to the plant - the way to work out the effective life of the plant is explained in section 42-105 of the Income Tax Assessment Act 1997 . | • the plant is not used in an industry specified in Table A; and • Table B has no description that corresponds to the plant -", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/DEP20001/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Effective Life 2000/2", "Title": "Income Tax (Effective Life of Horticultural Plants) Determination 2000", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Capital allowances > Depreciation > Effective life of a depreciating asset > 2000", "Date_of_Issue": "21 December 2000", "Signatory": "DAVID EDWARD BUTLER, First Assistant Commissioner, Business Tax Reform, Delegate of the Commissioner", "Registration_Number": "", "Registration_Date": "", "Body": "This Determination is the Income Tax (Effective Life of Horticultural Plants) Determination 2000. | This Determination commences on 1 January 2001. | All previous determinations of the effective life of horticultural plants for the purposes of the Income Tax Assessment Act 1997 are revoked. | For subsection 387-177 (1) of the Income Tax Assessment Act 1997, the effective life of a horticultural plant described in an item in Table A is specified in the item.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/DEP20002/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2023/34", "Title": "Income Tax Assessment (Developing Country Relief Funds) Amendment (Update No. 1) Declaration 2023", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Deductions > Gifts or contributions > 2023", "Date_of_Issue": "20 November 2023", "Signatory": "Dr Andrew Leigh Assistant Minister for Competition, Charities and Treasury Parliamentary Secretary to the Treasurer", "Registration_Number": "F2023L01527", "Registration_Date": "20 November 2023", "Body": "1 Name: This instrument is the Income Tax Assessment (Developing Country Relief Funds) Amendment (Update No. 1) Declaration 2023. | 2 Commencement: (1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Income Tax Assessment (Developing Country Relief Funds) Declaration 2021 | 1 Section 5 (after table item 860): Insert: 865 Corethics Aid Fund Corethics Limited 49626397313 | 2 Section 5 (after table item 1080): Insert: 1085 Friends of the Franciscan Hospitaleira Asramas – Overseas Aid Fund Friends of the Franciscan Hospitaleira Asramas 17647550622 | 3 Section 5 (after table item 1330): Insert: 1335 IMESA Public Fund Indian Minority Education Society of Australia Incorporated 73192884259 | 3 Section 5 (after table item 1600): Insert: 1605 Maiya School Fund Maiya School Ltd 93652477944 | 3 Section 5 (after table item 1830): Insert: 1835 Nina Imani Public Fund Nina Imani Ltd 17637621339 | 3 Section 5 (after table item 1860): Insert: 1865 One Dollar Project Relief Fund One Dollar Project Inc 99659766292", "Related_Explanatory_Statements": "LI 2023/34 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument is repealed by section 48A of the Legislation Act 2003", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202334/00001", "Unmatched_Content": "I, Andrew Leigh, Assistant Minister for Competition, Charities and Treasury, make the following declaration."}
{"Instrument_Reference": "LI 2022/38", "Title": "Income Tax Assessment (Developing Country Relief Funds) Amendment (Update No. 1) Declaration 2022", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Deductions > Gifts or contributions > 2022", "Date_of_Issue": "1 December 2022", "Signatory": "Dr Andrew Leigh Assistant Minister for Competition, Charities and Treasury Parliamentary Secretary to the Treasurer", "Registration_Number": "F2022L01587", "Registration_Date": "8 December 2022", "Body": "1 Name: This instrument is the Income Tax Assessment (Developing Country Relief Funds) Amendment (Update No. 1) Declaration 2022. | 2 Commencement: (1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Income Tax Assessment (Developing Country Relief Funds) Declaration 2021 | 1 Section 5 (after table item 10): Insert: 15 A Liquid Future Ltd Gift Fund A Liquid Future Ltd 98635385714 | 2 Section 5 (after table item 1320): Insert: 1325 The ICDP Foundation Fund The Trustee for The ICDP Foundation 72476056054 | 3 Section 5 (after table item 1780): Insert: 1785 Mphatso Children's Foundation Gift Fund Mphatso Children's Foundation Incorporated 70517042298", "Related_Explanatory_Statements": "LI 2022/38 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202238/00001", "Unmatched_Content": "I, Andrew Leigh, Assistant Minister for Competition, Charities and Treasury, make the following declaration."}
{"Instrument_Reference": "DCRF 2021/1", "Title": "Income Tax Assessment (Developing Country Relief Funds) Declaration 2021", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Deductions > Gifts or contributions > 2021", "Date_of_Issue": "17 November 2021", "Signatory": "Michael Sukkar Assistant Treasurer Minister for Housing Minister for Homelessness, Social and Community Housing", "Registration_Number": "F2021L01592", "Registration_Date": "24 November 2021", "Body": "1 Name: This instrument is the Income Tax Assessment (Developing Country Relief Funds) Declaration 2021. | 2 Commencement: (1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3. Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4. Definitions: In this instrument: the Act means the Income Tax Assessment Act 1997. | 5 Public funds declared to be developing country relief funds: Under subsection 30-85(2) of the Act, each item of the following table specifies a public fund that is declared to be a developing country relief fund. Item Name of the public fund Operator of the public fund ABN of the operator 10 The 40K Foundation Overseas Aid Fund The 40K Foundation Australia Limited 46141849229 20 AADO Overseas Aid Public Fund Afghan Australian Development Organisation (AADO) 25274698213 30 Abundant Water Public Relief Fund Abundant Water Incorporated 74867217898 40 ACA Relief Fund Australia Charity Aid 70267395697 50 Act for Peace NCCA Aid Fund National Council of Churches in Australia 64493941795 60 Actionaid Australia Overseas Aid Fund Actionaid Australia 87001251930 70 Adara Overseas Development Aid Fund Adara Development (Australia) 78131310355 80 ADI Relief Fund Australian Doctors International Incorporated 15718578292 90 ADRA (Adventist Development And Relief Agency) Overseas Aid Fund South Pacific Division of the Seventh-Day Adventist Church 67096202433 100 ADRA Australia Overseas Aid Fund Adventist Development and Relief Agency Australia Ltd 85109435618 110 Aesop Foundation Australian Business Volunteers Limited 89008612431 120 AFAP Overseas Aid Fund Action on Poverty Limited 42002568005 130 AFFLIP Relief Fund Australian Foundation for Fostering Learning in the Philippines Inc. 70078683534 140 African Aids Foundation Overseas Gift Fund African Aids Foundation 39095833935 150 African Enterprise Aid and Development Fund African Enterprise Ltd 88001563417 160 Agios Ministries \"Heart Reach Australia\" Overseas Aid Fund Agios Ministries 14924823901 170 AIDA Fund Association for India's Development Australia Incorporated 98313971504 180 AIF Malayan Nursing Scholarship Fund The Trustee for the AIF Malayan Nursing Scholarship Fund 15457856626 190 Alola Timor-Leste Relief and Development Fund Alola Australia Limited 20132084050 200 Anglican Trust Fund for Development Anglican Board of Mission - Australia Limited 18097944717 210 APCM Overseas Aid and Relief Fund Pioneers Ministries Foundation 65004281690 220 APHEDA Overseas Project Fund Australian People for Health Education & Development Abroad Inc. 76425451089 230 The Archbishop of Melbourne's International Relief & Development Fund Anglicord Limited 39116072050 240 The Archbishop of Sydney's Overseas Relief and Aid Fund The Archbishop of Sydney's Overseas Relief and Aid Fund 59792865372 250 ARD (Aust) Inc. Public Fund Academy of Root Development (Australia) Incorporated 18446710511 260 ARDFA Overseas Aid Fund Anglican Relief & Development Fund Inc. 87952773359 270 ARMS Overseas Aid Fund Australian Relief & Mercy Services Limited 84008643258 280 ASHM International Aid Fund Australasian Society for HIV Viral Hepatitis and Sexual Health Medicine 48264545457 290 Asia Pacific Business Coalition on HIV/AIDS (Australia) Relief Fund Asia Pacific Business Coalition on HIV/AIDS (Australia) Limited 93121245805 300 ASIAC (NSW) Overseas Aid Fund Australian Society for Intercountry Aid for Children NSW Inc. 62170122913 310 ASIAC (Vic) International Aid Fund Australian Society for Intercountry Aid (Children) Victoria Inc. 26665702433 320 Asian Aid Org Ltd Developing Counties Aid Fund Asian Aid Organisation Ltd 98002286419 330 Assisi Aid Projects Relief Fund Assisi Aid Projects Inc. 56511265170 340 Association of Apex Clubs of Australia Overseas Relief Fund Apex Australia Charitable Fund Inc. 78103798186 350 Assyrian Aid Society Australia Fund Assyrian Aid Society Australia Incorporated 30508399430 360 Australia Bringing Hope Relief Fund Australia Bringing Hope Incorporated 88527043142 370 Australian Aid For Lebanon Appeal Australian Lebanese Christian Federation 35930039784 380 Australian and Asian Missions Association Australian and Asian Missions Association Incorporated 44485094821 390 Australian Cervical Cancer Foundation Overseas Relief Fund Australian Cervical Cancer Foundation 14128546850 400 Australian Doctors for Africa Relief Fund Australian Doctors for Africa Pty Ltd 47116149985 410 The Australian Foundation for International Credit Union Development International Projects Fund Credit Union Foundation Australia Pty Ltd 12217831154 420 Australian Friends of Asha for Slums Overseas Development Gift And Relief Fund Australian Friends of Asha for Slums Limited 87161085650 430 Australian Himalayan Foundation Ltd - Overseas Aid Fund Australian Himalayan Foundation Ltd 81099510255 440 Australian ICEE Developing Countries Relief Fund Brien Holden Vision Institute Foundation 86081872586 450 Australian Jesuit Mission Overseas Aid Fund Australian Jesuit Mission Overseas Aid Fund 47915006050 460 Australian Lasallian (Asia/Pacific) Developing Countries Aid Fund Australian Lasallian (Asia/Pacific) Foundation Limited 74113234889 470 Australian Lutheran World Service Fund Australian Lutheran World Service 36660551871 480 Australian Marist Centre Overseas Aid Fund Trustees of Marist Fathers for the Province of Australia 87382823140 490 Australian Marist Solidarity International Aid Fund Australian Marist Solidarity Limited 46373535209 500 Australian Red Cross Society Developing Countries Aid Fund Australian Red Cross Society 50169561394 510 The Australian Rotary Foundation Trust The Australian Rotary Foundation Trust 55218421934 520 The Australian Ryder-Cheshire Overseas Aid Fund Ryder-Cheshire Australia Limited 13123895447 530 Australian Salesian Mission Overseas Aid Fund Salesian Society Vic. Inc. 43206946086 540 Australian Volunteers International Donations Account Australian Volunteers International 88004613067 550 Australian Water Safety on the Mekong (AWSOM) Project Westpac Community Solutions One Australian Water Safety on the Mekong (AWSOM) Project 56405057386 560 Australians for Cambodian Education Public Fund ACE - Act Change Educate Inc. 97453948631 570 Australind Children's Fund Inc. Australind Children's Fund Inc. 78806484996 580 Be Kids Australia Developing Country Relief Fund Be Kids (Australia) Inc. 27586226733 590 Beyond the Orphanage Foundation The Trustee for Beyond the Orphanage Foundation 36253254414 600 The Bible Society in Australia Inc. Overseas Literacy Development Fund Bible Society Australia 85214424729 610 Bicycles for Humanity Overseas Aid Gift and Relief Fund Bicycles for Humanity Melbourne Australia 64536981955 620 Blue Dragon International Overseas Aid Fund Blue Dragon Children's Foundation International 76142233207 630 Bodhgaya Development Association Inc. Public Fund Bodhgaya Development Association Inc. 82424729061 640 Bodhi Australia Overseas Relief Fund Benevolent Organisation for Development Health & Insight (Bodhi) Australia Inc. 90575989334 650 Bridgit Water Foundation Fund Bridgit Water Foundation Ltd 34139883775 660 Bright Futures Australia - Overseas Aid Fund Bright Futures Child Aid and Development Fund Australia Ltd 76803488074 670 Burnet Overseas Aid Fund The Macfarlane Burnet Institute for Medical Research and Public Health Ltd 49007349984 680 Bushikori Christian Centre - Orphan Support Aus. Inc. Bushikori Christian Centre - Orphan Support Aus. Inc. 13001269757 690 CAPDA Overseas Aid Fund Community Action for People with Disabilities in Africa Incorporated 31126626562 700 Care Australia Project Fund Care Australia 46003380890 710 Caritas Australia Overseas Aid Fund Caritas Australia Limited 90970605069 720 Catholic Mission Overseas Mission Aid Fund Catholic Mission 52945927066 730 CBM Australia Overseas Development Fund CBM Australia 23005326849 740 Childfund Australia Ltd Childfund Australia Ltd 79002885761 750 Children of Cambodia Public Fund Children of Cambodia Foundation Inc. 15096096154 760 Children of the Golden Triangle Relief Fund Rescue Mission for Children Inc. 65948388121 770 Christian Nationals Developing Countries Aid Fund WorldShare 16001441103 780 Churches of Christ Overseas Aid Australian Churches of Christ Global Mission Partners Limited 30455408814 790 Clan Health & Development Relief Fund Clan (Caring & Living As Neighbours) Incorporated 30897322928 800 CMS Overseas Aid Fund Church Missionary Society - Australia Limited 58584532336 810 Co-operation in Development Australia Association Incorporated Co-operation in Development Australia Association Incorporated 81974700535 820 Columban Overseas Aid Fund St Columbans Mission Society 17686524625 830 Communities Assist Australia Developing Country Relief Fund Communities Assist Australia 85120484380 840 The Compassion Overseas Aid and Development Fund Compassion Australia 67001692566 850 Connecting Hands Cambodian Relief Fund Connecting Hands Limited 70146400268 860 Copticare Relief Fund Copticare Relief Fund Limited 77774185422 870 Cranio-Maxillo Facial Overseas Aid Fund Australian Cranio-Maxillo Facial Overseas Aid Fund 85733959464 880 The Crawford Fund Gift Fund Crawford Fund Limited 86141714490 890 Daughters of Our Lady of the Sacred Heart Overseas Aid Fund Daughters of Our Lady of the Sacred Heart Overseas Aid Incorporated 94872293729 900 Developing Country Relief Fund Bicycles for Humanity (WA) Inc. 66157631327 910 Disaster Aid Australia Overseas Aid Fund Disaster Aid Australia 55129338825 920 The Divine Life Society of Australia Incorporated Overseas Aid Fund The Divine Life Society of Australia Incorporated 45279863138 930 Divine Word Missionaries Incorporated Overseas Aid Fund Divine Word Missionaries Incorporated 51885667646 940 Door of Hope Australia Inc. Public Fund Door of Hope Australia Incorporated 44901023508 950 Dr. Graham's Homes Association Relief Fund Dr. Graham's Homes Association (Inc) 36559072846 960 Earth Garden Foundation Australia Overseas Development Gift and Relief Fund Earth Garden Foundation Australia Ltd 46133445404 970 Edmund Rice Overseas Aid Fund Edmund Rice Overseas Aid Fund 85413988107 980 Empower Overseas Aid Gift and Relief Fund Empower Projects Limited 58164937982 990 Engineers Without Borders Overseas Aid Gift and Relief Fund Engineers Without Borders Australia Ltd 13103896920 1000 Every Home Global Concern Ltd Australia Overseas Aid Fund Every Home Global Concern Limited 88001276240 1010 EVFA Relief Fund Ekal Vidyalaya Foundation of Australia Incorporated 89023106257 1020 Family Planning NSW Overseas Aid Relief Fund Family Planning NSW 75000026335 1030 Foresight (Australian Overseas Aid and Prevention of Blindness) Fund Foresight (Australian Overseas Aid & Prevention of Blindness) Limited 38008622311 1040 Foundation for Developing Cambodian Communities Fund Foundation for Developing Cambodian Communities Ltd 45134664903 1050 Franciscan Missionary Union Aitape Diocese PNG Development Fund Franciscan Missionary Union 70207802847 1060 The Fred Hollows Foundation Inc. Overseas Aid Fund The Fred Hollows Foundation 46070556642 1070 Friends of Baguia Overseas Development Fund Friends of Baguia Inc. 18724062146 1080 Friends of Ermera Overseas Aid East Timor Support Fund Friends of Ermera 71798504036 1090 Friends of New Hope India Relief Fund Gift Account Friends of New Hope India Relief (Aust) Inc. 40624955753 1100 Friends of Rambutso Fund Wantaim PNG Incorporated 14578483221 1110 Ghana Relief Fund Australian Sponsorship 4 African Kids Ltd 48124490053 1120 GK ANCOP Australia Development Fund CFC ANCOP Australia Ltd 61099188244 1130 Global Development Group Overseas Relief Fund Global Development Group 57102400993 1140 Global Drowning Overseas Aid Relief Fund Royal Life Saving Society - Australia 71008594616 1150 Global Vaddo Charitable Trust - India Relief Fund Global Vaddo Charitable Trust 75011408833 1160 Grace Ministries Overseas Aid Fund Grace Ministries Overseas Aid 61719331734 1170 Grameen Foundation Gift Fund Grameen Foundation (Australia) Limited 95086046924 1180 Hagar Australia Overseas Aid Fund Hagar Australia Ltd 20159198535 1190 Hamlin Fistula Welfare & Research Limited Relief & Aid Fund Hamlin Fistula Australia Limited 58076840250 1200 Hands Across the Water Australia Public Fund Hands Across the Water Australia 40124112983 1210 Health and Development Aid Abroad Relief Fund Health and Development Aid Abroad Australia Fund Inc. 43739862351 1220 Health Australia & Tanzania (HAT) Inc. Gift fund Health Australia & Tanzania (HAT) Inc. 89423297589 1230 HealthServe Australia Overseas Aid Fund HealthServe Australia Inc. 42958367110 1240 Hearingnepal Program Inc. Developing Country Relief Fund Himalayan Health and Hearing Inc. 26514693457 1250 Heilala Fund Heilala Incorporated 76933596678 1260 Helping Children Smile Inc. Helping Children Smile Inc. 47663432388 1270 Himalayan Development Foundation Australia Public Fund Himalayan Development Foundation Australia Incorporated 38168438211 1280 Hope for Cambodian Children Foundation Public Fund Hope for Cambodian Children Foundation Inc. 82131966197 1290 Hope for Children Organisation Australia Limited Gift Fund Hope for Children Organisation Australia Limited 73109038600 1300 Hope Projects Fund Australia Hope International Incorporated 54408170753 1310 Hope Worldwide (Australia) Overseas Fund Hope Worldwide (Australia) Ltd 70062075218 1320 The Hunger Project Relief Fund The Hunger Project Australia 45002569271 1330 The IGWR-Nepal Development Fund IGWR In Giving We Receive Inc. 31156195461 1340 Indian Child Labour Overseas Aid Fund Child Labour Schools Company Limited 68093124513 1350 Indigo Foundation Relief Fund Indigo Foundation (IF) Inc. 81765707413 1360 Indochina Starfish Foundation (Australia) Gift Fund Indochina Starfish Foundation (Australia) Limited 79130823193 1370 International Childrens Aid Limited - Overseas Fund International Childrens Aid Limited 84003366470 1380 The International Children's Care (Australia) Relief Fund Adventure Fund Global 57146287274 1390 International Christian Aid Relief Enterprises Overseas Aid Fund International Christian Aid Relief Enterprises Ltd 16002516485 1400 International Helpfund Australia Public Fund Pacific Aid Australia Limited 69108077176 1410 International Needs Overseas International Needs Australia 84006053229 1420 International Nepal Fellowship (Australia) Relief Fund The International Nepal Fellowship (Australia) Limited 75090528500 1430 Interplast Overseas Aid Fund Interplast Australia & New Zealand 59006155193 1440 Interserve Overseas Aid Fund Interserve Development Limited 12041298204 1450 IWDA Overseas Aid Fund International Women's Development Agency 19242959685 1460 The John Fawcett Foundation (Incorporated) The John Fawcett Foundation (Incorporated) 81338697784 1470 JSF Public Fund Jump Start Foundation 30146559766 1480 The Katoke Trust for Overseas Aid The Katoke Trust 51742721573 1490 Kenya Aid Fund Kenya Aid 28558612293 1500 Kickstart Kids International Overseas Aid Fund Kickstart Kids International Limited 67153380851 1510 Kind Cuts for Kids Developing Countries Relief Fund Kind Cuts for Kids 91147413241 1520 The Kokoda Track Foundation Limited The Kokoda Track Foundation Limited 45103660948 1530 Koto Public Fund Koto International Limited 89937994292 1540 KSLC Relief Fund Philippines Graceworks Australia Incorporated 59965158468 1550 Kyeema Foundation Developing Country Fund Kyeema Foundation Ltd 84107210015 1560 The Leprosy Mission Australia The Leprosy Mission Australia 52354004543 1570 Live & Learn International - Australia Public Fund Live & Learn International-Australia Ltd 21605502341 1580 Lotus Australia Relief Fund Lotus Outreach Australia 13358876011 1590 Love Mercy Foundation Overseas Aid Fund Love Mercy Foundation Ltd 71142069645 1600 Mahboba's Promise Afghanistan Relief Fund Mahboba's Promise Incorporated 85254682685 1610 The Mandalay Projects Development Fund The Mandalay Projects Limited 45137216829 1620 Marie Stopes International Australia Overseas Development Fund Marie Stopes International Australia 79082496697 1630 Marsh Foundation Australia Overseas Aid Fund Marsh Foundation Limited 28122954214 1640 Mary Mackillop Today International Fund Australia Mary Mackillop Today 88808531480 1650 Mary Ward International Australia Overseas Development Fund The Trustee for Mary Ward International Australia Overseas Development Fund 66701240336 1660 Maternal Health Gift Fund Birthing Kit Foundation (Australia) 65121658428 1670 Médecins Sans Frontières Australia Overseas Fund Médecins Sans Frontières Australia 74068758654 1680 Melbourne Overseas Missions Fund Incorporated Melbourne Overseas Missions Fund Incorporated 21755961164 1690 Mercy Ships Australia Relief Fund Mercy Ships Australia Limited 30097037922 1700 MESCH (Medical and Educational Sustainable Community Help) Australia Overseas Aid Fund MESCH (Medical and Educational Sustainable Community Help) Incorporated 74368258471 1710 MHI Gift Fund Many Hands International 31134584277 1720 Microloan Foundation Relief Fund Microloan Foundation - Australia 91131708140 1730 Mission Educate Overseas Aid Fund Mission Educate Ltd 42339647874 1740 Mission World Aid Overseas Gift Fund Mission World Aid Inc. 82933597596 1750 The Missionaries of St Andrew Anglican Aid Abroad The Missionaries of St Andrew Anglican Aid Abroad 29626317152 1760 MIT Group Foundation Overseas Gift Fund MIT Group Foundation Ltd 17603112812 1770 Mitrataa Foundation Relief Fund for Nepal Mitrataa Foundation 45112534871 1780 Motivation Australia Motivation Australia Development Organisation Incorporated 55935512893 1790 MSC Mission Overseas Aid Fund The Trustee for MSC Mission Overseas Aid Fund 61429047195 1800 Muslim Aid Australia Overseas Aid Fund MAA International Ltd 23056512958 1810 Nepal Australia Overseas Aid Fund Nepal Australia Friendship Association Queensland Inc. 81750381818 1820 Network Kokoda Overseas Development Fund The Trustee for Network Kokoda Overseas Development Fund 25636274070 1830 Nicaraguan Assistance Fund Nicaraguan Assistance Fund 30092557650 1840 NTA Overseas Relief Fund Nusatenggara Association Inc. 29513745814 1850 The Oaktree Foundation Australia Overseas Aid Trust Relief Fund The Oaktree Foundation Australia 39129680584 1860 Oblate Mission Developing Countries Fund The Missionary Oblates of Mary Immaculate 79934022952 1870 The Operation Restore Hope Philippines Relief Fund Operation Restore Hope Australia Limited 14073125381 1880 Operation Smile Australia Limited Operation Smile Australia Limited 57086621427 1890 Opportunity International Overseas Aid Fund Opportunity International Australia Limited 83003805043 1900 Orthopaedic Outreach Fund Orthopaedic Outreach Fund 68910058787 1910 Osiepe Developing Country Relief Fund Osiepe Incorporated 79446299185 1920 Overseas Specialist Surgical Association of Australia Relief Fund Overseas Specialist Surgical Association of Australia Incorporated 24682034669 1930 Oxfam Australia Overseas Aid Fund Oxfam Australia 18055208636 1940 Oxfam Australia Trading Relief Fund Oxfam Australia Trading Pty Ltd 27006448291 1950 Palmera Overseas Aid Relief Fund Palmera Projects 54135781118 1960 Palms Australia Palms Australia 33001882337 1970 Partner Housing Australasia (Building) Incorporated Overseas Aid Fund Partner Housing Australasia (Building) Incorporated 88722057429 1980 Partners in Aid Overseas Account Partners in Aid Ltd 50006946550 1990 PICCA Overseas Aid Fund Partners in International Collaborative Community Aid Ltd 41603012906 2000 Plan International Australia Overseas Aid Account Plan International Australia 49004875807 2010 PLC Sydney Overseas Aid Fund PLC Sydney Overseas Aid Fund 89325328289 2020 Pollinate Energy Australia Relief Fund Pollinate Group Ltd 96161067492 2030 Positive Aid Overseas Fund Positive Aid Inc. 47476624173 2040 Prasad Australia Relief Fund Prasad Australia 94099466654 2050 Project Kindy Public Fund Project Kindy 79720480422 2060 Project Vietnam Inc. Project Vietnam Inc. 40701657498 2070 Quaker Service Australia Inc. Overseas Aid Fund Quaker Service Australia Limited 35989797918 2080 RACS Foundation - Developing Country Relief Fund Royal Australasian College of Surgeons 29004167766 2090 REACH for Nepal Foundation - Reach for Nepal Public Fund REACH for Nepal Foundation Limited 30607659567 2100 RedR Australia Overseas Aid Fund RedR Australia Limited 89068902821 2110 Reledev Australia Limited Overseas Aid Fund Reledev Australia Limited 60104524843 2120 Rice for Cambodia Rice for Cambodia Australia Inc. 19294510052 2130 Room to Read Australia Overseas Aid Fund Room to Read Australia Limited 13133277666 2140 Rotary Australia Overseas Aid Fund Rotary Australia Overseas Aid Fund 21388376554 2150 S F I Overseas Aid Fund S F I Overseas Aid Fund 83977574073 2160 Saacid Australia Incorporated Saacid Australia Incorporated 24728815723 2170 The Salvation Army (Australia) Self Denial Fund (For Overseas Aid) The Trustee for The Salvation Army (NT) Property Trust 65906613779 2180 Samaritan's Purse Australia Overseas Aid Fund Samaritan's Purse - Australia Limited 84070722404 2190 SCF Overseas Relief Fund Save the Children Australia 99008610035 2200 SeeBeyondBorders Australia Overseas Aid Relief Fund SeeBeyondBorders Australia 13159193638 2210 Send Hope Overseas Aid Relief Fund Account Send Hope 12154317790 2220 Shelterbox Australia Overseas Aid Fund Shelterbox Australia 21143129220 2230 For Sight For All Foundation Fund The Trustee for the Sight For All Foundation Fund 69964596401 2240 SIMaid Relief Fund SIMaid Limited 92610559101 2250 So They Can Overseas Aid Fund So They Can 91138063475 2260 St Veronica Welfare Committee Overseas Aid Fund St Veronica Welfare Committee 74044171838 2270 St Vincent De Paul Society National Council of Australia Incorporated - Overseas Development Fund St Vincent De Paul Society National Council of Australia Incorporated 50748098845 2280 St John Ambulance Australia Christchurch Fund St John Ambulance Australia Limited 83373110633 2290 The Sunflower Foundation Public Fund The Sunflower Foundation (Australia) Inc. 18480699476 2300 Sunrise Children's Association Public Fund Sunrise Children's Association Incorporated 23135797643 2310 Surfaid International Humanitarian Fund Surf Aid International Australia Limited 31111343287 2320 SWB Public Fund Pangea Global Health Education Limited 74134656107 2330 Symbiosis International Developing Country Relief Fund Symbiosis International 56124671156 2340 Tear Fund (Australia) Developing Countries Aid Fund Tear Australia 85085413832 2350 TIA Australia Fund TIA International Aid Incorporated 14735206475 2360 Timor Leste Vision Development Fund Timor Leste Vision Incorporated 20906576604 2370 Transform Aid International Overseas Aid Fund Transform Aid International Ltd 63430709718 2380 Ethiopiaid Australia Foundation Gift Fund The Trustee for Ethiopiaid Australia Foundation 78821615548 2390 Salvation Army (Australia) Self Denial Fund (for Overseas Aid) The Trustee for the Salvation Army (Australia) Self Denial Fund (for Overseas Aid) 52609689893 2400 Salvation Army Aust. Self Denial Fund (for Overseas Aid) The Trustee for the Salvation Army Aust. Self Denial Fund (for Overseas Aid) 15562601404 2410 Sisters of Mercy Overseas Aid Fund The Trustee for the Sisters of Mercy Overseas Aid Fund 90538935263 2420 Trade Winds Overseas Aid Gift Fund The Trustee for Trade Winds Overseas Aid Gift Fund 87627060161 2430 World Relief Overseas Aid Fund The Trustee for World Relief Overseas Aid Fund 96112236539 2440 UCT Australian Trust Relief Fund The Trustee for the University of Cape Town Australian Trust 16316957875 2450 UN Women Australia Incorporated UN Women National Committee Australia Ltd 23638729775 2460 United Nations Children's Fund Australian Committee for UNICEF Limited 35060581437 2470 The Uniting Church in Australia Commission for World Mission Overseas Programmes Fund The Uniting Church in Australia - National Assembly 16939630947 2480 Vellore Christian Medical College and Hospital Support Fund Vellore Christian Medical College and Hospital Support Fund 65125097974 2490 VNF Vietnam Relief Fund Vietnam Foundation Limited 60071999838 2500 War Child Australia Relief Fund War Child Association Incorporated 31743327860 2510 Wateraid Australia Overseas Aid Fund Wateraid Australia Limited 99700687141 2520 Wellwishers Ethiopia Gift Fund The Trustee for Wellwishers Trust 20438857300 2530 Wheelchairs for Kids Relief Fund Wheelchairs for Kids Inc. 60423156417 2540 World Education Australia Overseas Relief Fund World Education Australia Limited 39106279225 2550 World Expeditions Overseas Aid Foundation World Expeditions Foundation Ltd 36127619925 2560 World Families Australia Incorporated Sponsorship Programme World Families Australia Incorporated 33361460443 2570 World Relief Fund ACC International Relief Inc. 26077365434 2580 World Vision Australia Overseas Aid Fund World Vision Australia 28004778081 2590 World Youth International Benevolent Trust World Youth International (Aust.) Ltd 52060813541 2600 Yatra Foundation Public Fund Account Yatra Foundation Australia 62130436752 2610 Y-Gap International Development Fund Y-Gap (Y-Generation Against Poverty) Ltd 49133193129 2620 Yooralla Overseas Development Fund Yooralla Youth Ministries Australia Incorporated 34093071316 2630 Youth Off The Streets - Overseas Relief Fund Youth Off The Streets - Overseas Relief Fund Limited 90119036501 | 6 Revocation of existing declarations: Under subsection 30-85(4) of the Act, all declarations that, at the commencement of this instrument, were in force under subsection 30-85(2) of the Act, are revoked. Note: This section has the effect that the table in section 5 is the complete list of all currently declared public funds. Note: This section has the effect that the table in section 5 is the complete list of all currently declared public funds.", "Related_Explanatory_Statements": "DCRF 2021/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/DCRF20211/00001", "Unmatched_Content": "I, Michael Sukkar, Assistant Treasurer, Minister for Housing and Minister for Homelessness, Social and Community Housing, make the following declaration."}
{"Instrument_Reference": "DCRF 2021/1", "Title": "Income Tax Assessment (Developing Country Relief Funds) Declaration 2021", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Deductions > Gifts or contributions > 2021", "Date_of_Issue": "17 November 2021", "Signatory": "Michael Sukkar Assistant Treasurer Minister for Housing Minister for Homelessness, Social and Community Housing", "Registration_Number": "F2022C01202", "Registration_Date": "15 December 2022", "Body": "1 Name: This instrument is the Income Tax Assessment (Developing Country Relief Funds) Declaration 2021. | 2 Commencement: (1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3. Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4. Definitions: In this instrument: the Act means the Income Tax Assessment Act 1997. | 5 Public funds declared to be developing country relief funds: Under subsection 30-85(2) of the Act, each item of the following table specifies a public fund that is declared to be a developing country relief fund. Item Name of the public fund Operator of the public fund ABN of the operator 10 The 40K Foundation Overseas Aid Fund The 40K Foundation Australia Limited 46141849229 15 A Liquid Future Ltd Gift Fund A Liquid Future Ltd 98635385714 20 AADO Overseas Aid Public Fund Afghan Australian Development Organisation (AADO) 25274698213 30 Abundant Water Public Relief Fund Abundant Water Incorporated 74867217898 40 ACA Relief Fund Australia Charity Aid 70267395697 50 Act for Peace NCCA Aid Fund National Council of Churches in Australia 64493941795 60 Actionaid Australia Overseas Aid Fund Actionaid Australia 87001251930 70 Adara Overseas Development Aid Fund Adara Development (Australia) 78131310355 80 ADI Relief Fund Australian Doctors International Incorporated 15718578292 90 ADRA (Adventist Development And Relief Agency) Overseas Aid Fund South Pacific Division of the Seventh-Day Adventist Church 67096202433 100 ADRA Australia Overseas Aid Fund Adventist Development and Relief Agency Australia Ltd 85109435618 110 Aesop Foundation Australian Business Volunteers Limited 89008612431 120 AFAP Overseas Aid Fund Action on Poverty Limited 42002568005 130 AFFLIP Relief Fund Australian Foundation for Fostering Learning in the Philippines Inc. 70078683534 140 African Aids Foundation Overseas Gift Fund African Aids Foundation 39095833935 150 African Enterprise Aid and Development Fund African Enterprise Ltd 88001563417 160 Agios Ministries \"Heart Reach Australia\" Overseas Aid Fund Agios Ministries 14924823901 170 AIDA Fund Association for India's Development Australia Incorporated 98313971504 180 AIF Malayan Nursing Scholarship Fund The Trustee for the AIF Malayan Nursing Scholarship Fund 15457856626 190 Alola Timor-Leste Relief and Development Fund Alola Australia Limited 20132084050 200 Anglican Trust Fund for Development Anglican Board of Mission - Australia Limited 18097944717 210 APCM Overseas Aid and Relief Fund Pioneers Ministries Foundation 65004281690 220 APHEDA Overseas Project Fund Australian People for Health Education & Development Abroad Inc. 76425451089 230 The Archbishop of Melbourne's International Relief & Development Fund Anglicord Limited 39116072050 240 The Archbishop of Sydney's Overseas Relief and Aid Fund The Archbishop of Sydney's Overseas Relief and Aid Fund 59792865372 250 ARD (Aust) Inc. Public Fund Academy of Root Development (Australia) Incorporated 18446710511 260 ARDFA Overseas Aid Fund Anglican Relief & Development Fund Inc. 87952773359 270 ARMS Overseas Aid Fund Australian Relief & Mercy Services Limited 84008643258 280 ASHM International Aid Fund Australasian Society for HIV Viral Hepatitis and Sexual Health Medicine 48264545457 290 Asia Pacific Business Coalition on HIV/AIDS (Australia) Relief Fund Asia Pacific Business Coalition on HIV/AIDS (Australia) Limited 93121245805 300 ASIAC (NSW) Overseas Aid Fund Australian Society for Intercountry Aid for Children NSW Inc. 62170122913 310 ASIAC (Vic) International Aid Fund Australian Society for Intercountry Aid (Children) Victoria Inc. 26665702433 320 Asian Aid Org Ltd Developing Counties Aid Fund Asian Aid Organisation Ltd 98002286419 330 Assisi Aid Projects Relief Fund Assisi Aid Projects Inc. 56511265170 340 Association of Apex Clubs of Australia Overseas Relief Fund Apex Australia Charitable Fund Inc. 78103798186 350 Assyrian Aid Society Australia Fund Assyrian Aid Society Australia Incorporated 30508399430 360 Australia Bringing Hope Relief Fund Australia Bringing Hope Incorporated 88527043142 370 Australian Aid For Lebanon Appeal Australian Lebanese Christian Federation 35930039784 380 Australian and Asian Missions Association Australian and Asian Missions Association Incorporated 44485094821 390 Australian Cervical Cancer Foundation Overseas Relief Fund Australian Cervical Cancer Foundation 14128546850 400 Australian Doctors for Africa Relief Fund Australian Doctors for Africa Pty Ltd 47116149985 410 The Australian Foundation for International Credit Union Development International Projects Fund Credit Union Foundation Australia Pty Ltd 12217831154 420 Australian Friends of Asha for Slums Overseas Development Gift And Relief Fund Australian Friends of Asha for Slums Limited 87161085650 430 Australian Himalayan Foundation Ltd - Overseas Aid Fund Australian Himalayan Foundation Ltd 81099510255 440 Australian ICEE Developing Countries Relief Fund Brien Holden Vision Institute Foundation 86081872586 450 Australian Jesuit Mission Overseas Aid Fund Australian Jesuit Mission Overseas Aid Fund 47915006050 460 Australian Lasallian (Asia/Pacific) Developing Countries Aid Fund Australian Lasallian (Asia/Pacific) Foundation Limited 74113234889 470 Australian Lutheran World Service Fund Australian Lutheran World Service 36660551871 480 Australian Marist Centre Overseas Aid Fund Trustees of Marist Fathers for the Province of Australia 87382823140 490 Australian Marist Solidarity International Aid Fund Australian Marist Solidarity Limited 46373535209 500 Australian Red Cross Society Developing Countries Aid Fund Australian Red Cross Society 50169561394 510 The Australian Rotary Foundation Trust The Australian Rotary Foundation Trust 55218421934 520 The Australian Ryder-Cheshire Overseas Aid Fund Ryder-Cheshire Australia Limited 13123895447 530 Australian Salesian Mission Overseas Aid Fund Salesian Society Vic. Inc. 43206946086 540 Australian Volunteers International Donations Account Australian Volunteers International 88004613067 550 Australian Water Safety on the Mekong (AWSOM) Project Westpac Community Solutions One Australian Water Safety on the Mekong (AWSOM) Project 56405057386 560 Australians for Cambodian Education Public Fund ACE - Act Change Educate Inc. 97453948631 570 Australind Children's Fund Inc. Australind Children's Fund Inc. 78806484996 580 Be Kids Australia Developing Country Relief Fund Be Kids (Australia) Inc. 27586226733 590 Beyond the Orphanage Foundation The Trustee for Beyond the Orphanage Foundation 36253254414 600 The Bible Society in Australia Inc. Overseas Literacy Development Fund Bible Society Australia 85214424729 610 Bicycles for Humanity Overseas Aid Gift and Relief Fund Bicycles for Humanity Melbourne Australia 64536981955 620 Blue Dragon International Overseas Aid Fund Blue Dragon Children's Foundation International 76142233207 630 Bodhgaya Development Association Inc. Public Fund Bodhgaya Development Association Inc. 82424729061 640 Bodhi Australia Overseas Relief Fund Benevolent Organisation for Development Health & Insight (Bodhi) Australia Inc. 90575989334 650 Bridgit Water Foundation Fund Bridgit Water Foundation Ltd 34139883775 660 Bright Futures Australia - Overseas Aid Fund Bright Futures Child Aid and Development Fund Australia Ltd 76803488074 670 Burnet Overseas Aid Fund The Macfarlane Burnet Institute for Medical Research and Public Health Ltd 49007349984 680 Bushikori Christian Centre - Orphan Support Aus. Inc. Bushikori Christian Centre - Orphan Support Aus. Inc. 13001269757 690 CAPDA Overseas Aid Fund Community Action for People with Disabilities in Africa Incorporated 31126626562 700 Care Australia Project Fund Care Australia 46003380890 710 Caritas Australia Overseas Aid Fund Caritas Australia Limited 90970605069 720 Catholic Mission Overseas Mission Aid Fund Catholic Mission 52945927066 730 CBM Australia Overseas Development Fund CBM Australia 23005326849 740 Childfund Australia Ltd Childfund Australia Ltd 79002885761 750 Children of Cambodia Public Fund Children of Cambodia Foundation Inc. 15096096154 760 Children of the Golden Triangle Relief Fund Rescue Mission for Children Inc. 65948388121 770 Christian Nationals Developing Countries Aid Fund WorldShare 16001441103 780 Churches of Christ Overseas Aid Australian Churches of Christ Global Mission Partners Limited 30455408814 790 Clan Health & Development Relief Fund Clan (Caring & Living As Neighbours) Incorporated 30897322928 800 CMS Overseas Aid Fund Church Missionary Society - Australia Limited 58584532336 810 Co-operation in Development Australia Association Incorporated Co-operation in Development Australia Association Incorporated 81974700535 820 Columban Overseas Aid Fund St Columbans Mission Society 17686524625 830 Communities Assist Australia Developing Country Relief Fund Communities Assist Australia 85120484380 840 The Compassion Overseas Aid and Development Fund Compassion Australia 67001692566 850 Connecting Hands Cambodian Relief Fund Connecting Hands Limited 70146400268 860 Copticare Relief Fund Copticare Relief Fund Limited 77774185422 870 Cranio-Maxillo Facial Overseas Aid Fund Australian Cranio-Maxillo Facial Overseas Aid Fund 85733959464 880 The Crawford Fund Gift Fund Crawford Fund Limited 86141714490 890 Daughters of Our Lady of the Sacred Heart Overseas Aid Fund Daughters of Our Lady of the Sacred Heart Overseas Aid Incorporated 94872293729 900 Developing Country Relief Fund Bicycles for Humanity (WA) Inc. 66157631327 910 Disaster Aid Australia Overseas Aid Fund Disaster Aid Australia 55129338825 920 The Divine Life Society of Australia Incorporated Overseas Aid Fund The Divine Life Society of Australia Incorporated 45279863138 930 Divine Word Missionaries Incorporated Overseas Aid Fund Divine Word Missionaries Incorporated 51885667646 940 Door of Hope Australia Inc. Public Fund Door of Hope Australia Incorporated 44901023508 950 Dr. Graham's Homes Association Relief Fund Dr. Graham's Homes Association (Inc) 36559072846 960 Earth Garden Foundation Australia Overseas Development Gift and Relief Fund Earth Garden Foundation Australia Ltd 46133445404 970 Edmund Rice Overseas Aid Fund Edmund Rice Overseas Aid Fund 85413988107 980 Empower Overseas Aid Gift and Relief Fund Empower Projects Limited 58164937982 990 Engineers Without Borders Overseas Aid Gift and Relief Fund Engineers Without Borders Australia Ltd 13103896920 1000 Every Home Global Concern Ltd Australia Overseas Aid Fund Every Home Global Concern Limited 88001276240 1010 EVFA Relief Fund Ekal Vidyalaya Foundation of Australia Incorporated 89023106257 1020 Family Planning NSW Overseas Aid Relief Fund Family Planning NSW 75000026335 1030 Foresight (Australian Overseas Aid and Prevention of Blindness) Fund Foresight (Australian Overseas Aid & Prevention of Blindness) Limited 38008622311 1040 Foundation for Developing Cambodian Communities Fund Foundation for Developing Cambodian Communities Ltd 45134664903 1050 Franciscan Missionary Union Aitape Diocese PNG Development Fund Franciscan Missionary Union 70207802847 1060 The Fred Hollows Foundation Inc. Overseas Aid Fund The Fred Hollows Foundation 46070556642 1070 Friends of Baguia Overseas Development Fund Friends of Baguia Inc. 18724062146 1080 Friends of Ermera Overseas Aid East Timor Support Fund Friends of Ermera 71798504036 1090 Friends of New Hope India Relief Fund Gift Account Friends of New Hope India Relief (Aust) Inc. 40624955753 1100 Friends of Rambutso Fund Wantaim PNG Incorporated 14578483221 1110 Ghana Relief Fund Australian Sponsorship 4 African Kids Ltd 48124490053 1120 GK ANCOP Australia Development Fund CFC ANCOP Australia Ltd 61099188244 1130 Global Development Group Overseas Relief Fund Global Development Group 57102400993 1140 Global Drowning Overseas Aid Relief Fund Royal Life Saving Society - Australia 71008594616 1150 Global Vaddo Charitable Trust - India Relief Fund Global Vaddo Charitable Trust 75011408833 1160 Grace Ministries Overseas Aid Fund Grace Ministries Overseas Aid 61719331734 1170 Grameen Foundation Gift Fund Grameen Foundation (Australia) Limited 95086046924 1180 Hagar Australia Overseas Aid Fund Hagar Australia Ltd 20159198535 1190 Hamlin Fistula Welfare & Research Limited Relief & Aid Fund Hamlin Fistula Australia Limited 58076840250 1200 Hands Across the Water Australia Public Fund Hands Across the Water Australia 40124112983 1210 Health and Development Aid Abroad Relief Fund Health and Development Aid Abroad Australia Fund Inc. 43739862351 1220 Health Australia & Tanzania (HAT) Inc. Gift fund Health Australia & Tanzania (HAT) Inc. 89423297589 1230 HealthServe Australia Overseas Aid Fund HealthServe Australia Inc. 42958367110 1240 Hearingnepal Program Inc. Developing Country Relief Fund Himalayan Health and Hearing Inc. 26514693457 1250 Heilala Fund Heilala Incorporated 76933596678 1260 Helping Children Smile Inc. Helping Children Smile Inc. 47663432388 1270 Himalayan Development Foundation Australia Public Fund Himalayan Development Foundation Australia Incorporated 38168438211 1280 Hope for Cambodian Children Foundation Public Fund Hope for Cambodian Children Foundation Inc. 82131966197 1290 Hope for Children Organisation Australia Limited Gift Fund Hope for Children Organisation Australia Limited 73109038600 1300 Hope Projects Fund Australia Hope International Incorporated 54408170753 1310 Hope Worldwide (Australia) Overseas Fund Hope Worldwide (Australia) Ltd 70062075218 1320 The Hunger Project Relief Fund The Hunger Project Australia 45002569271 1325 The ICDP Foundation Fund The Trustee for The ICDP Foundation 72476056054 1330 The IGWR-Nepal Development Fund IGWR In Giving We Receive Inc. 31156195461 1340 Indian Child Labour Overseas Aid Fund Child Labour Schools Company Limited 68093124513 1350 Indigo Foundation Relief Fund Indigo Foundation (IF) Inc. 81765707413 1360 Indochina Starfish Foundation (Australia) Gift Fund Indochina Starfish Foundation (Australia) Limited 79130823193 1370 International Childrens Aid Limited - Overseas Fund International Childrens Aid Limited 84003366470 1380 The International Children's Care (Australia) Relief Fund Adventure Fund Global 57146287274 1390 International Christian Aid Relief Enterprises Overseas Aid Fund International Christian Aid Relief Enterprises Ltd 16002516485 1400 International Helpfund Australia Public Fund Pacific Aid Australia Limited 69108077176 1410 International Needs Overseas International Needs Australia 84006053229 1420 International Nepal Fellowship (Australia) Relief Fund The International Nepal Fellowship (Australia) Limited 75090528500 1430 Interplast Overseas Aid Fund Interplast Australia & New Zealand 59006155193 1440 Interserve Overseas Aid Fund Interserve Development Limited 12041298204 1450 IWDA Overseas Aid Fund International Women's Development Agency 19242959685 1460 The John Fawcett Foundation (Incorporated) The John Fawcett Foundation (Incorporated) 81338697784 1470 JSF Public Fund Jump Start Foundation 30146559766 1480 The Katoke Trust for Overseas Aid The Katoke Trust 51742721573 1490 Kenya Aid Fund Kenya Aid 28558612293 1500 Kickstart Kids International Overseas Aid Fund Kickstart Kids International Limited 67153380851 1510 Kind Cuts for Kids Developing Countries Relief Fund Kind Cuts for Kids 91147413241 1520 The Kokoda Track Foundation Limited The Kokoda Track Foundation Limited 45103660948 1530 Koto Public Fund Koto International Limited 89937994292 1540 KSLC Relief Fund Philippines Graceworks Australia Incorporated 59965158468 1550 Kyeema Foundation Developing Country Fund Kyeema Foundation Ltd 84107210015 1560 The Leprosy Mission Australia The Leprosy Mission Australia 52354004543 1570 Live & Learn International - Australia Public Fund Live & Learn International-Australia Ltd 21605502341 1580 Lotus Australia Relief Fund Lotus Outreach Australia 13358876011 1590 Love Mercy Foundation Overseas Aid Fund Love Mercy Foundation Ltd 71142069645 1600 Mahboba's Promise Afghanistan Relief Fund Mahboba's Promise Incorporated 85254682685 1610 The Mandalay Projects Development Fund The Mandalay Projects Limited 45137216829 1620 Marie Stopes International Australia Overseas Development Fund Marie Stopes International Australia 79082496697 1630 Marsh Foundation Australia Overseas Aid Fund Marsh Foundation Limited 28122954214 1640 Mary Mackillop Today International Fund Australia Mary Mackillop Today 88808531480 1650 Mary Ward International Australia Overseas Development Fund The Trustee for Mary Ward International Australia Overseas Development Fund 66701240336 1660 Maternal Health Gift Fund Birthing Kit Foundation (Australia) 65121658428 1670 Médecins Sans Frontières Australia Overseas Fund Médecins Sans Frontières Australia 74068758654 1680 Melbourne Overseas Missions Fund Incorporated Melbourne Overseas Missions Fund Incorporated 21755961164 1690 Mercy Ships Australia Relief Fund Mercy Ships Australia Limited 30097037922 1700 MESCH (Medical and Educational Sustainable Community Help) Australia Overseas Aid Fund MESCH (Medical and Educational Sustainable Community Help) Incorporated 74368258471 1710 MHI Gift Fund Many Hands International 31134584277 1720 Microloan Foundation Relief Fund Microloan Foundation - Australia 91131708140 1730 Mission Educate Overseas Aid Fund Mission Educate Ltd 42339647874 1740 Mission World Aid Overseas Gift Fund Mission World Aid Inc. 82933597596 1750 The Missionaries of St Andrew Anglican Aid Abroad The Missionaries of St Andrew Anglican Aid Abroad 29626317152 1760 MIT Group Foundation Overseas Gift Fund MIT Group Foundation Ltd 17603112812 1770 Mitrataa Foundation Relief Fund for Nepal Mitrataa Foundation 45112534871 1780 Motivation Australia Motivation Australia Development Organisation Incorporated 55935512893 1785 Mphatso Children's Foundation Gift Fund Mphatso Children's Foundation Incorporated 70517042298 1790 MSC Mission Overseas Aid Fund The Trustee for MSC Mission Overseas Aid Fund 61429047195 1800 Muslim Aid Australia Overseas Aid Fund MAA International Ltd 23056512958 1810 Nepal Australia Overseas Aid Fund Nepal Australia Friendship Association Queensland Inc. 81750381818 1820 Network Kokoda Overseas Development Fund The Trustee for Network Kokoda Overseas Development Fund 25636274070 1830 Nicaraguan Assistance Fund Nicaraguan Assistance Fund 30092557650 1840 NTA Overseas Relief Fund Nusatenggara Association Inc. 29513745814 1850 The Oaktree Foundation Australia Overseas Aid Trust Relief Fund The Oaktree Foundation Australia 39129680584 1860 Oblate Mission Developing Countries Fund The Missionary Oblates of Mary Immaculate 79934022952 1870 The Operation Restore Hope Philippines Relief Fund Operation Restore Hope Australia Limited 14073125381 1880 Operation Smile Australia Limited Operation Smile Australia Limited 57086621427 1890 Opportunity International Overseas Aid Fund Opportunity International Australia Limited 83003805043 1900 Orthopaedic Outreach Fund Orthopaedic Outreach Fund 68910058787 1910 Osiepe Developing Country Relief Fund Osiepe Incorporated 79446299185 1920 Overseas Specialist Surgical Association of Australia Relief Fund Overseas Specialist Surgical Association of Australia Incorporated 24682034669 1930 Oxfam Australia Overseas Aid Fund Oxfam Australia 18055208636 1940 Oxfam Australia Trading Relief Fund Oxfam Australia Trading Pty Ltd 27006448291 1950 Palmera Overseas Aid Relief Fund Palmera Projects 54135781118 1960 Palms Australia Palms Australia 33001882337 1970 Partner Housing Australasia (Building) Incorporated Overseas Aid Fund Partner Housing Australasia (Building) Incorporated 88722057429 1980 Partners in Aid Overseas Account Partners in Aid Ltd 50006946550 1990 PICCA Overseas Aid Fund Partners in International Collaborative Community Aid Ltd 41603012906 2000 Plan International Australia Overseas Aid Account Plan International Australia 49004875807 2010 PLC Sydney Overseas Aid Fund PLC Sydney Overseas Aid Fund 89325328289 2020 Pollinate Energy Australia Relief Fund Pollinate Group Ltd 96161067492 2030 Positive Aid Overseas Fund Positive Aid Inc. 47476624173 2040 Prasad Australia Relief Fund Prasad Australia 94099466654 2050 Project Kindy Public Fund Project Kindy 79720480422 2060 Project Vietnam Inc. Project Vietnam Inc. 40701657498 2070 Quaker Service Australia Inc. Overseas Aid Fund Quaker Service Australia Limited 35989797918 2080 RACS Foundation - Developing Country Relief Fund Royal Australasian College of Surgeons 29004167766 2090 REACH for Nepal Foundation - Reach for Nepal Public Fund REACH for Nepal Foundation Limited 30607659567 2100 RedR Australia Overseas Aid Fund RedR Australia Limited 89068902821 2110 Reledev Australia Limited Overseas Aid Fund Reledev Australia Limited 60104524843 2120 Rice for Cambodia Rice for Cambodia Australia Inc. 19294510052 2130 Room to Read Australia Overseas Aid Fund Room to Read Australia Limited 13133277666 2140 Rotary Australia Overseas Aid Fund Rotary Australia Overseas Aid Fund 21388376554 2150 S F I Overseas Aid Fund S F I Overseas Aid Fund 83977574073 2160 Saacid Australia Incorporated Saacid Australia Incorporated 24728815723 2170 The Salvation Army (Australia) Self Denial Fund (For Overseas Aid) The Trustee for The Salvation Army (NT) Property Trust 65906613779 2180 Samaritan's Purse Australia Overseas Aid Fund Samaritan's Purse - Australia Limited 84070722404 2190 SCF Overseas Relief Fund Save the Children Australia 99008610035 2200 SeeBeyondBorders Australia Overseas Aid Relief Fund SeeBeyondBorders Australia 13159193638 2210 Send Hope Overseas Aid Relief Fund Account Send Hope 12154317790 2220 Shelterbox Australia Overseas Aid Fund Shelterbox Australia 21143129220 2230 For Sight For All Foundation Fund The Trustee for the Sight For All Foundation Fund 69964596401 2240 SIMaid Relief Fund SIMaid Limited 92610559101 2250 So They Can Overseas Aid Fund So They Can 91138063475 2260 St Veronica Welfare Committee Overseas Aid Fund St Veronica Welfare Committee 74044171838 2270 St Vincent De Paul Society National Council of Australia Incorporated - Overseas Development Fund St Vincent De Paul Society National Council of Australia Incorporated 50748098845 2280 St John Ambulance Australia Christchurch Fund St John Ambulance Australia Limited 83373110633 2290 The Sunflower Foundation Public Fund The Sunflower Foundation (Australia) Inc. 18480699476 2300 Sunrise Children's Association Public Fund Sunrise Children's Association Incorporated 23135797643 2310 Surfaid International Humanitarian Fund Surf Aid International Australia Limited 31111343287 2320 SWB Public Fund Pangea Global Health Education Limited 74134656107 2330 Symbiosis International Developing Country Relief Fund Symbiosis International 56124671156 2340 Tear Fund (Australia) Developing Countries Aid Fund Tear Australia 85085413832 2350 TIA Australia Fund TIA International Aid Incorporated 14735206475 2360 Timor Leste Vision Development Fund Timor Leste Vision Incorporated 20906576604 2370 Transform Aid International Overseas Aid Fund Transform Aid International Ltd 63430709718 2380 Ethiopiaid Australia Foundation Gift Fund The Trustee for Ethiopiaid Australia Foundation 78821615548 2390 Salvation Army (Australia) Self Denial Fund (for Overseas Aid) The Trustee for the Salvation Army (Australia) Self Denial Fund (for Overseas Aid) 52609689893 2400 Salvation Army Aust. Self Denial Fund (for Overseas Aid) The Trustee for the Salvation Army Aust. Self Denial Fund (for Overseas Aid) 15562601404 2410 Sisters of Mercy Overseas Aid Fund The Trustee for the Sisters of Mercy Overseas Aid Fund 90538935263 2420 Trade Winds Overseas Aid Gift Fund The Trustee for Trade Winds Overseas Aid Gift Fund 87627060161 2430 World Relief Overseas Aid Fund The Trustee for World Relief Overseas Aid Fund 96112236539 2440 UCT Australian Trust Relief Fund The Trustee for the University of Cape Town Australian Trust 16316957875 2450 UN Women Australia Incorporated UN Women National Committee Australia Ltd 23638729775 2460 United Nations Children's Fund Australian Committee for UNICEF Limited 35060581437 2470 The Uniting Church in Australia Commission for World Mission Overseas Programmes Fund The Uniting Church in Australia - National Assembly 16939630947 2480 Vellore Christian Medical College and Hospital Support Fund Vellore Christian Medical College and Hospital Support Fund 65125097974 2490 VNF Vietnam Relief Fund Vietnam Foundation Limited 60071999838 2500 War Child Australia Relief Fund War Child Association Incorporated 31743327860 2510 Wateraid Australia Overseas Aid Fund Wateraid Australia Limited 99700687141 2520 Wellwishers Ethiopia Gift Fund The Trustee for Wellwishers Trust 20438857300 2530 Wheelchairs for Kids Relief Fund Wheelchairs for Kids Inc. 60423156417 2540 World Education Australia Overseas Relief Fund World Education Australia Limited 39106279225 2550 World Expeditions Overseas Aid Foundation World Expeditions Foundation Ltd 36127619925 2560 World Families Australia Incorporated Sponsorship Programme World Families Australia Incorporated 33361460443 2570 World Relief Fund ACC International Relief Inc. 26077365434 2580 World Vision Australia Overseas Aid Fund World Vision Australia 28004778081 2590 World Youth International Benevolent Trust World Youth International (Aust.) Ltd 52060813541 2600 Yatra Foundation Public Fund Account Yatra Foundation Australia 62130436752 2610 Y-Gap International Development Fund Y-Gap (Y-Generation Against Poverty) Ltd 49133193129 2620 Yooralla Overseas Development Fund Yooralla Youth Ministries Australia Incorporated 34093071316 2630 Youth Off The Streets - Overseas Relief Fund Youth Off The Streets - Overseas Relief Fund Limited 90119036501 | 6 Revocation of existing declarations: Under subsection 30-85(4) of the Act, all declarations that, at the commencement of this instrument, were in force under subsection 30-85(2) of the Act, are revoked. Note: This section has the effect that the table in section 5 is the complete list of all currently declared public funds. Note: This section has the effect that the table in section 5 is the complete list of all currently declared public funds. Name Registration Commencement Application, saving and transitional provisions Income Tax Assessment (Developing Country Relief Funds) Declaration 2021 24 November 2021 ( F2021L01592 ) 25 November 2021 - Income Tax Assessment (Developing Country Relief Funds) Amendment (Update No. 1) Declaration 2022 8 December 2022 ( F2022L01587 ) 9 December 2022 - Provision affected How affected s 2 rep LA s48D LA section 5 am F2022L01587", "Related_Explanatory_Statements": "DCRF 2021/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/DCRF20211C1/00001", "Unmatched_Content": "I, Michael Sukkar, Assistant Treasurer, Minister for Housing and Minister for Homelessness, Social and Community Housing, make the following declaration."}
{"Instrument_Reference": "LI 2023/23", "Title": "Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2023", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Deductions > Motor vehicle expenses > 2023", "Date_of_Issue": "30 May 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L00767", "Registration_Date": "13 June 2023", "Body": "1 Name: This instrument is the Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 July 2023 1 July 2023 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 28-25(4) of the Income Tax Assessment Act 1997. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 5 Cents per kilometre rate: For the purposes of subsection 28-25(1) of the Income Tax Assessment Act 1997 , the rate of cents per kilometre for cars for income years commencing on or after 1 July 2023 is 85 cents per kilometre. Note: This instrument will apply to the income year commencing on 1 July 2023, and to any subsequent income years until such time as it is repealed or varied. Note: This instrument will apply to the income year commencing on 1 July 2023, and to any subsequent income years until such time as it is repealed or varied. Income Tax Assessment - Cents per Kilometre Deduction Rate for Car Expenses Determination 2022 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2023/23 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202323/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following legislative determination."}
{"Instrument_Reference": "LI 2022/24", "Title": "Income Tax Assessment - Cents per Kilometre Deduction Rate for Car Expenses Determination 2022", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Deductions > Motor vehicle expenses > 2022", "Date_of_Issue": "9 June 2022", "Signatory": "Ben Kelly Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2022L00813", "Registration_Date": "22 June 2022", "Body": "1. Name of instrument: This determination is the Income Tax Assessment - Cents per Kilometre Deduction Rate for Car Expenses Determination 2022. | 2. Commencement: This instrument commences on 1 July 2022. | 3. Application: This instrument applies to eligible taxpayers who elect to use the cents per kilometre method when calculating income tax deductions for their work-related car expenses. This instrument sets the rate at which those deductions may be calculated. | 4. Determination: The Commissioner of Taxation has determined that the rate is 78 cents per kilometre and applies to eligible taxpayers who elect to use the cents per kilometre method when calculating income tax deductions for their work-related car expenses. This rate applies to the income year commencing 1 July 2022 and remains applicable to subsequent income years until such time as the Commissioner of Taxation, having regard to subsection 28-25(5), determines that it should be varied. | 5. Definitions: All terms take their meaning from the Income Tax Assessment Act 1997. | 6. Repeals: Each instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule. Income Tax Assessment Act 1997 - Cents per Kilometre Deduction Rate for Car Expenses 2020 (F2020L00676), registered on 5 June 2020.", "Related_Explanatory_Statements": "LI 2022/24 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202224/00001", "Unmatched_Content": "1. The whole of the instrument"}
{"Instrument_Reference": "MVE 2020/1", "Title": "Income Tax Assessment Act 1997 – Cents per Kilometre Deduction Rate for Car Expenses 2020", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Draft Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Deductions > Motor vehicle expenses > 2020", "Date_of_Issue": "", "Signatory": "Louise Clarke Deputy Commissioner of Taxation", "Registration_Number": "F2020L00676", "Registration_Date": "5 June 2020", "Body": "1. Name of instrument: This determination is the Income Tax Assessment Act 1997 – Cents per Kilometre Deduction Rate for Car Expenses 2020. | 2. Commencement: This instrument commences on 1 July 2020. | 3. Application: This instrument applies to work-related car expense deductions, and sets the rate at which those deductions may be calculated using the cents per kilometre method. Subsection 28-25(4) of the Income Tax Assessment Act 1997 allows the Commissioner of Taxation to determine the rate for the cents per kilometre method for an income year. The Commissioner of Taxation has determined that the rate is 72 cents per kilometre for the income year commencing 1 July 2020. This rate applies to the income year commencing 1 July 2020, and remains applicable to subsequent income years until such time as the Commissioner of Taxation, having regard to subsection 28-25(5), determines that it should be varied. | 4. Determination: This determination applies to eligible taxpayers who elect to use the cents per kilometre method when calculating income tax deductions for their work-related car expenses. | 5. Repeals: This legislative instrument repeals and replaces legislative instrument Income Tax Assessment Act 1997 – Cents per Kilometre Deduction Rate for Car Expenses 2018 (F2018L01023), registered on 11 July 2018.", "Related_Explanatory_Statements": "MVE 2020/1 – Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals Income Tax Assessment Act – cents per kilometre deduction rate for motor vehicle expenses 2018 (F2018L01023) , registered on 11 July 2018. | This legislative instrument repeals and replaces legislative instrument Income Tax Assessment Act 1997 – Cents per Kilometre Deduction Rate for Car Expenses 2018 (F2018L01023), registered on 11 July 2018.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/MVE20201/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "MVE 2018/1", "Title": "Income Tax Assessment Act 1997 - Cents per Kilometre Deduction Rate for Car Expenses 2018 ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Deductions > Motor vehicle expenses > 2018", "Date_of_Issue": "2 July 2018", "Signatory": "Alison Lendon Deputy Commissioner of Taxation", "Registration_Number": "F2018L01023", "Registration_Date": "11 July 2018", "Body": "1. Name of instrument: This instrument is the Income Tax Assessment Act 1997 - Cents per Kilometre Deduction Rate for Car Expenses 2018 . | 2. Commencement: The instrument applies from 1 July 2018.Subsection 12(2) of the Legislation Act 2003 prohibits the retrospective application of a legislative instrument if it detrimentally affects the rights of any person other than the Commonwealth. This subsection does not apply as this instrument is beneficial to taxpayers as it allows them to claim a greater deduction than was allowed for previous income years. | 3. Repealing of existing instrument: This legislative instrument repeals and replaces legislative instrument Income Tax Assessment Act - Cents per kilometre deduction rate for motor vehicle expenses (F2016L01157), registered on 4 July 2016. | 4. Application: This instrument applies to work-related car expense deductions, and sets the rate at which those deductions may be calculated using the cents per kilometre method. Subsection 28-25(4) of the Income Tax Assessment Act 1997 allows the Commissioner of Taxation to determine the rate for the cents per kilometre method for an income year. The Commissioner of Taxation has determined that the rate is 68 cents per kilometre for the income year commencing 1 July 2018. This rate applies to the income year commencing 1 July 2018, and remains applicable to subsequent income years until such time as the Commissioner of Taxation, having regard to subsection 28-25(5), determines that it should be varied. | 5. Determination (Who is covered by this Determination): This determination applies to eligible taxpayers who elect to use the cents per kilometre method when calculating income tax deductions for their work-related car expenses.", "Related_Explanatory_Statements": "MVE 2018/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument has been repealed by F2020L00676 registered on 5 June 2020. | This legislative instrument repeals and replaces legislative instrument Income Tax Assessment Act - Cents per kilometre deduction rate for motor vehicle expenses (F2016L01157), registered on 4 July 2016.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/MVE20181/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "MVE 2016/1", "Title": "'Income Tax Assessment Act - Cents per kilometre deduction rate for motor vehicle expenses'", "Enabling_Act": "Income Tax Assessment Act 1997 Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Deductions > Motor vehicle expenses > 2016", "Date_of_Issue": "1 July 2016", "Signatory": "Signed Emma Haines Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01157", "Registration_Date": "4 July 2016", "Body": "1. Name of instrument: This instrument is the 'Income Tax Assessment Act - Cents per kilometre deduction rate for motor vehicle expenses'. | 2. Commencement: This instrument is taken to have commenced on 1 July 2016. | 3. Application: This instrument applies to work-related motor vehicle expense deductions, and sets the rate at which those deductions may be calculated using the cents per kilometre method. Subsection 28-25(4) of the Income Tax Assessment Act 1997 allows the Commissioner of Taxation to determine the rate for the cents per kilometre method for an income year. The Commissioner of Taxation has determined that the rate is 66 cents per kilometre for the income year commencing 1 July 2016. This rate applies to the income year commencing 1 July 2016, and remains applicable to subsequent income years until such time as the Commissioner of Taxation, having regard to subsection 28-25(5), determines that it should be varied. | 4. Determination (Who is covered by this Determination): This determination applies to eligible taxpayers who elect to use the cents per kilometre method when calculating income tax deductions for their work-related motor vehicle expenses.", "Related_Explanatory_Statements": "MVE 2016/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/MVE20161/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OCG 2006/1", "Title": "entered on the Register", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Deductions > Occupational clothing > 2006", "Date_of_Issue": "2 November 2006", "Signatory": "Peter Craig Dutton Minister for Revenue and Assistant Treasurer", "Registration_Number": "F2006L03642", "Registration_Date": "3 November 2006", "Body": "40. Class of employees is a class of employees based on the level or category of work.: Employee 41. Employees in subsection 34-5(1) of the Act includes 'an individual who is an employee as well as an individual who receives, or is entitled to receive, withholding payments covered by subsection 34-5(3) of the Act. That subsection refers to withholding payments on payments to a company director or an office holder as well as return to work payments and benefit, training and compensation payments. Compulsory Occupational Clothing 42. Compulsory occupational clothing is clothing which is not conventional in nature and which an employer has prescribed in an express policy stating that there is a requirement or compulsion to wear the clothing by employees. That policy must also be consistently enforced by the employer. Corporate 43. The word 'corporate', in the phrase 'corporate product or service identifiers', is used to refer to both incorporated and unincorporated bodies and applies to trusts, partnerships, joint venturers and sole traders who introduce occupational clothing for their staff. There is no specific limit on the number of employees for whom a design may be introduced. For example, a corner store which employs three or four people could, if it wishes, introduce occupational clothing. Corporate, Product or Service Identifiers 44. Corporate, product or service identifiers are features which readily identify a particular organisation, product or service and include such things as well known, specific or registered trade marks, logos, initials, insignia, emblems, arms, and patterns. They may be a 'stand alone' feature (eg. an insignia on a blazer) or they may be a common feature (eg. a pattern in fabric consisting of employer's logo). Design 45. Subsection 34-25(2) of the Act states that 'design of a uniform includes features such as its colouring, construction, durability, ornamentation, pattern and shape'. 46. Where an organisation operates over a wide climatic area, it may be necessary for the design of the occupational clothing to take into account the climate for which it is intended. For example an employer who has operations in both southern Tasmania and far north Queensland may wish to submit 4 designs - 1 winter and 1 summer design for each climatic region. 47. A design may also be used as a means of distinguishing between various staffing groups within an organisation eg. a set of clothing items used by office staff may differ from the set used by field staff. In these cases, the factors listed in these Guidelines should be considered in the context of the collection which applies to each separate staffing group within the organisation and entered separately on the Register. For example, the collection to be worn by the office staff should be considered separately to that worn by technicians in the field. Occupational Clothing 48. Occupational clothing is a set of one or more items of clothing and accessories (other than protective or occupation specific clothing) which distinctively identify a particular employing organisation, product or service and which employees are encouraged by their employer to acquire and wear at work, but are under no compulsion to do so. Occupation Specific Clothing 49. Subsection 34-20(1) of the Act provides a definition of occupation specific clothing. This definition states, in part, that occupation specific clothing is 'clothing that distinctively identifies the employee as belonging to a particular profession, trade, vocation, occupation or calling'. | 50. Examples of clothing that fall into this category are chef's checked pants and cleric's robes.: 51. Expenditure on items of clothing which are occupation specific in nature is subject to the requirements of section 8-1 of the Act to be deductible. This type of clothing is not covered by these Guidelines. Protective Clothing 52. 'Protective clothing' is defined in subsection 34-20(2) of the Act. It is clothing of a kind that you mainly use to protect yourself, or someone else, from risk of: (a) death; or (b) disease (including the contraction, aggravation, acceleration or recurrence of a disease); or (c) injury (including the aggravation, acceleration or recurrence of an injury); or (d) damage to clothing; or (e) damage to an artificial limb or other artificial substitute, or to a medical, surgical or other similar aid or appliance. (a) death; or (b) disease (including the contraction, aggravation, acceleration or recurrence of a disease); or (c) injury (including the aggravation, acceleration or recurrence of an injury); or (d) damage to clothing; or (e) damage to an artificial limb or other artificial substitute, or to a medical, surgical or other similar aid or appliance. 53. Examples of clothing that fall into this category are overalls, aprons, goggles, shields, hard hats and safety boots. When considering whether an item constitutes 'protective clothing' regard must be had to the nature of the business or activities carried on by the employer. For example, a mechanic's overalls would be protective however, designer overalls worn by a salesperson in a clothes shop would not. 54. Expenditure on items of clothing which are protective in nature is, subject to the requirements of section 8-1 of the Act, deductible. This type of clothing is not covered by these Guidelines. 55. AusIndustry 9th Floor 161 Collins Street MELBOURNE VIC 3000 Postal Address: AusIndustry Register of Approved Occupational Clothing GPO Box 85 MELBOURNE VIC 3001 Telephone: (03) 9268 7944 Facsimile: (03) 9268 7999 Internet Access: www.ausindustry.gov.au 9th Floor 161 Collins Street MELBOURNE VIC 3000 Postal Address: AusIndustry Register of Approved Occupational Clothing GPO Box 85 MELBOURNE VIC 3001 Telephone: (03) 9268 7944 Facsimile: (03) 9268 7999 Internet Access: www.ausindustry.gov.au 56. All enquiries regarding the following matters should be directed to your local Australian Taxation Office : • compulsory occupational clothing; • occupation specific clothing; • protective clothing; and • the availability of tax deductions on all types of occupational clothing. • compulsory occupational clothing; • occupation specific clothing; • protective clothing; and • the availability of tax deductions on all types of occupational clothing.", "Related_Explanatory_Statements": "OCG 2006/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/OCG20061/00001", "Unmatched_Content": "DEDUCTIBILITY OF EXPENDITURE | Registration of Employers and Occupational Clothing Designs | Nature of the Employer's Business or Activities | 'Stand Alone' Identifiers | INTRODUCTION: 1. NOTE: The material appearing below in italics is explanatory only and does not form part of the Guidelines formulated under Division 34 of the Income Tax Assessment Act 1997 (the Act). | 2. The Government announced in the 1992 Budget its decision to restrict the circumstances in which expenditure incurred by an employee in relation to *occupational clothing (as defined in Clause 48) would be deductible for taxation purposes. | (a) the tax law as it relates to occupational clothing; (b) the steps that need to be undertaken by employers to have designs of occupational clothing registered; and (c) the factors that will be considered in determining whether designs of occupational clothing may be registered. | 4. These Guidelines commence on the day after they are registered on the Federal Register of Legislative Instruments. | LEGISLATIVE AUTHORITY: (a) the clothing is in the nature of * occupation specific , or * protective clothing ; or (b) the wearing of the clothing is a compulsory condition of employment for * employees and the clothing is not conventional in nature (* compulsory occupational clothing ); or (c) where the wearing of the clothing is not compulsory, the design of the clothing is entered on the Register of Approved Occupational Clothing (the Register). | 6. The meanings of the highlighted words used in Clause 5 above are contained in the 'Definitions' section of these Guidelines. | DEDUCTIBILITY OF EXPENDITURE: 7. In the vast majority of cases, clothing worn by an employee while at work will be of a conventional nature and expenditure on the clothing will only rarely be an allowable deduction under section 8-1 of the Act. One exception to this general rule concerns occupational clothing which is entered on the Register. | 8. Where occupational clothing satisfies these Guidelines and is registered by an employer, the expenditure incurred by an employee in the rental, purchase or maintenance of items of clothing from the registered design will be eligible for tax deductibility under section 8-1 of the Act. | 9. The availability of a deduction is also dependent upon how the registered occupational clothing is worn. Employees must be aware that the clothing should be worn as an entirety, or set, rather than as individual pieces. The constant wearing of occupational clothing items in conjunction with conventional clothing may lead to the conclusion that the clothing is simply a collection of ordinary conventional clothing. | 10. The result of such a conclusion would be that tax deductions relating to the clothing would be denied. In addition, where an employer has supplied the clothing without cost or at a reduced cost to employees a Fringe Benefits Tax liability may arise for the employer. | 11. Details regarding the substantiation requirements of the Act are available from your local Australian Taxation Office. | Background: 12. One of the ways to ensure that employee expenditure on uniforms or wardrobes is eligible as a tax deduction is for the employer to have the design of occupational clothing entered on the Register of Approved Occupational Clothing (the Register). Only designs of uniforms or wardrobes which are not protective clothing, occupation specific clothing or compulsory for an employee to wear while at work, need to be registered. | Benefits of Registration: 13. The purpose of the Register is to provide a central reference for the registration of designs of occupational clothing. This will enable the eligibility of claims for tax deductions for expenses incurred in the rental, purchase or maintenance of such occupational clothing to be determined by the Australian Taxation Office. In addition, where an employer provides clothing from a registered design without cost, or at a reduced cost to employees there will be no Fringe Benefits Tax liability imposed upon the employer. | Contents: 14. The Register lists those designs of occupational clothing which the administering authority is satisfied meet the criteria set out in these Guidelines. Under the Act, the Industry Secretary is responsible for deciding whether to register designs of non-compulsory uniforms (section 34-30) and maintaining the Register (section 34-45). The Secretary can delegate those functions to employees of a certain level within the Department (section 34-65). | Registration of Employers and Occupational Clothing Designs: 15. Employers who introduce occupational clothing must apply to have the design entered on the Register if expenses incurred by employees in the rental, purchase or maintenance of the clothing are to be eligible for tax deduction. Registration will also ensure that employers are not subject to Fringe Benefits Tax in situations where the clothing is provided free or at discounted prices to employees. | Registration Procedure: 16. Employers must submit a request for registration of their design on the application form available from the administering authority. All details required on the form must be provided in order that a full assessment of the eligibility of the design can be undertaken. An incomplete form will be returned for completion. This will delay registration. | Access to the Register: 17. Any person may inspect, at any reasonable time, the information on the Register held by the administering authority. | REGISTRATION CRITERIA: 18. Whether clothing constitutes * approved occupational clothing is a question of fact and impression that can only be determined on a case by case basis in the light of all the circumstances. | 19. For applications for a *design to be entered on the Register to succeed the design, as a whole, must have a distinctive look and a cohesive and obvious identity. If the clothing is considered to be simply a collection of conventional clothing items the application for registration will fail. In addition, tax deductions will not be allowable for the expenses incurred in the rental, purchase or maintenance of the clothing and the employer may be subject to Fringe Benefits Tax if the clothing is supplied to employees without cost or at a reduced cost. | Nature of the Employer's Business or Activities: 20. The nature of the employer's business or activities will be considered when determining the suitability of the designs that make up the approved occupational clothing. For example, items of clothing that may be suitable for a business operating in an office environment may not be suitable for activities carried on at a plant nursery or a boat building factory. | Single Items of Clothing: 21. Single items of occupational clothing, other than full body garments (such as dresses), will not be admitted to the Register. Consequently, expenditure on such items is ineligible for deductibility under section 8-1 of the Act. | (a) stand alone - a corporate, product or service identifier which is a discreet symbol, logo, initial, form of words etc. and which is distinct from the item of clothing to which it is affixed; and (b) pattern - a corporate, product or service identifier which is used in the form of a distinctive pattern over the entire item of clothing and which forms an integral part of that clothing. | The identifier does not include outlines or boxes which are not part of the logo. | 23. An identifier must appear at least once on the external surface of each item of occupational clothing including accessories. In addition, the occupational clothing must be designed to ensure that when two or more items are worn together at least one 'stand alone' identifier or an approved identifier pattern should be plainly visible to the casual observer. Furthermore, the clothing must not, after the addition of identifiers, be available for rental or purchase by the general public. | 'Stand Alone' Identifiers: (a) Clothing items: The stand alone identifier should be sufficient to cover 80% of a 4 square centimetre area (eg 2 cm x 2 cm, 1 cm x 4 cm etc.) This will allow identifiers of different shapes to qualify. (b) Accessories: The stand alone identifier should cover a 1 square centimetre area. | These are minimum qualifications only, and the identifiers may be larger. | 25. A 'stand alone' identifier must be permanently affixed by being, for example, ironed on, sewn down on all sides, embroidered into, or printed onto an item of clothing. Detachable badges, pins, buttons and flag tags sewn into seams are not acceptable and will not qualify clothing for entry on the Register. | Pattern Identifiers: (a) identifiers used in the pattern are, of a contrasting colour to the main background colour, a minimum size of 1 cm x 1 cm and there are a minimum of three such identifiers in an area of material measuring 15 cm x 15 cm; and (b) the employer, product or service depicted is easily identifiable from a distance of two metres. | 27. It will not be sufficient that a pattern is used exclusively by an employer if the employer, product or service cannot be distinguished by that pattern. Thus, the pattern must be used by the employer in a manner similar to advertising so that the public readily recognises it. (It is accepted that new identifiers or patterns may take some time to be readily recognised by the public and this will not detract from the acceptance of the identifier or pattern.) For example, the yellow and black square and the red bullseye, used by two well known organisations. | Colours: 28. The use of a large number of colours would make it difficult to say that a design is distinctive. Therefore, the total number of colours or shades used in the design (including highlight colours but not including the colours used in identifiers) must be limited to a maximum of eight including black and white. | (a) the male and female designs; and (b) the designs for each class of employee. | (i) where it is a requirement for safety reasons for employees in different classes to be easily identifiable; or (ii) where the employer maintains separate public identities for parts of its organisation, the employer may elect for this criterion to apply separately to each part of the organisation. | 30. The limitation on the number of colours to be used in the design is not affected by the weight or construction of the fabric, its content, or whether it is knitted or woven, eg. a navy woven skirt and matching navy knitwear would be considered to be one plain colour only. | (1) Navy (2) White (3) Navy/White Dots (4) Navy/White Stripes (5) Navy/White Floral Print | Total Number of Employees in a Class | Full body garments Overalls etc. | Outer, upper body garments Jackets/knitwear etc. | Inner, upper body garments Shirts/t shirts etc. | Lower body garments Pants/trousers/shorts etc. | Full Body Garments Overalls/dresses etc. | Inner, upper body garments Blouses/shirts/t shirts etc. | Lower body garments Pants/trousers/skirts/shorts etc. | Range: 32. Provided that each item of clothing in each design has the identifiers, as outlined in clauses 19 to 26 above, attached and the colour/pattern/print combinations are within the permissible numbers outlined in the table at Clause 31, there is no limit to the number of styles that can be used for any one item of clothing. Style in this sense means for example an A line skirt, pleated skirt, short sleeved shirt, collarless shirt etc. Therefore in the example at Clause 31 the navy shirt may come in long or short sleeves and still only count as one colour/pattern/print combination. However, should the shirt have a white collar or trim that would count as a separate colour/pattern/print combination. The use of white buttons, or up to two lines of white running stitch as a trim would mean that the navy shirt would still only count as one colour/pattern/print combination. | 33. Changes in colours, identifiers and patterns can detract from the design's ability to be easily recognised as approved occupational clothing and therefore also detract from its distinctive look. It is expected that the overall look or concept of an approved occupational clothing design must be able to last between three to five years and not be changed merely to follow the latest fashions. | 34. However, this requirement will not of itself prevent gradual changes to any design that does not disturb the overall look of that design, or prevent an employer totally changing its design(s) if it wishes to change its 'corporate' identity or consumer/public perceptions about the employing organisation or its employees. | Changes to Designs: 35. Each change or variation of a design (but excluding changes of style only) must be approved by the administering authority. Once a design is changed, either in total or just an item or two, it would be expected that the employer would, within a period of 12 months, request that the superseded design or items be removed from the Register. The costs of rental, purchase or maintenance of the superseded design or items, incurred by employees, will cease to be eligible for tax deductibility from the date of the removal of the design or item from the Register. | 36. It is therefore necessary for the employer to nominate which design or item is being replaced by the new variation. | 37. Where a design change is proposed for more than one item of clothing, all changes must be presented for approval at the one time. | 38. Accessories such as belts, ties, handkerchiefs, long walk socks (for wearing with shorts), handbags, briefcases, trench coats, raincoats, scarves, tie pins/clips, scrunchies, bow ties, umbrellas, head/sweat bands and hats which are made of the same distinctively patterned fabrics as the other items in the design, or have a 'stand alone' identifier, will form part of the design. | 39. Shoes, short socks, stockings and underwear will not form part of approved occupational clothing in any circumstance."}
{"Instrument_Reference": "SDR 2006/1", "Title": "Shortened Document Retention Periods (Individuals with Simple Tax Affairs) Determination 2006 ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Document retention > 2006", "Date_of_Issue": "20 January 2006", "Signatory": "Erin Holland, Deputy Commissioner of Taxation", "Registration_Number": "F2006L00216", "Registration_Date": "24 January 2006", "Body": "4. Who is covered by this Determination: (1) This Determination applies to an individual (other than an individual in the capacity of a trustee) for an income year if the individual satisfies each of the requirements in subclauses (2) to (4) for the income year: (2) The first requirement is that the individual's assessable income for the income year consists only of one or more of the following amounts: (a) an amount that is salary or wages for the purposes of Subdivision AB of Division 17 of Part III of the Income Tax Assessment Act 1936 ; (b) an amount of interest payable by a financial institution or a government body (as defined by section 202A of the Income Tax Assessment Act 1936 ); (c) an amount that is a dividend, if the company that paid it was a resident, and a listed public company (as defined by subsection 995-1(1) of the Income Tax Assessment Act 1997 ) whose shares were listed for quotation in the official list of the Australian Stock Exchange Limited, at the earliest of the following times: (i) if the liability to pay the dividend arose when the dividend was declared - that time; (ii) when the dividend became due and payable; (iii) when the dividend was paid. (a) an amount that is salary or wages for the purposes of Subdivision AB of Division 17 of Part III of the Income Tax Assessment Act 1936 ; (b) an amount of interest payable by a financial institution or a government body (as defined by section 202A of the Income Tax Assessment Act 1936 ); (c) an amount that is a dividend, if the company that paid it was a resident, and a listed public company (as defined by subsection 995-1(1) of the Income Tax Assessment Act 1997 ) whose shares were listed for quotation in the official list of the Australian Stock Exchange Limited, at the earliest of the following times: (i) if the liability to pay the dividend arose when the dividend was declared - that time; (ii) when the dividend became due and payable; (iii) when the dividend was paid. (i) if the liability to pay the dividend arose when the dividend was declared - that time; (ii) when the dividend became due and payable; (iii) when the dividend was paid. (3) The second requirement is that the only amounts that are deducted from the individual's assessable income in the Commissioner's determination of the amount of the individual's taxable income (if any) for the income year are one or more of the following amounts: (a) an amount to the extent that it was expenditure incurred for managing tax affairs as mentioned in paragraph 25-5(1)(a) of the Income Tax Assessment Act 1997 ; (b) an amount that was paid in respect of: (i) an account-keeping fee charged by a financial institution; or (ii) a tax imposed under a law of the Commonwealth, of a State or of a Territory in relation to an account kept with such an institution (for example, debits tax or a similar tax); (c) an amount of a gift of money, or an amount of a contribution of money, to which item 1, 2, 3, 7 or 8 in the table in section 30-15 of the Income Tax Assessment Act 1997 applies. (a) an amount to the extent that it was expenditure incurred for managing tax affairs as mentioned in paragraph 25-5(1)(a) of the Income Tax Assessment Act 1997 ; (b) an amount that was paid in respect of: (i) an account-keeping fee charged by a financial institution; or (ii) a tax imposed under a law of the Commonwealth, of a State or of a Territory in relation to an account kept with such an institution (for example, debits tax or a similar tax); (c) an amount of a gift of money, or an amount of a contribution of money, to which item 1, 2, 3, 7 or 8 in the table in section 30-15 of the Income Tax Assessment Act 1997 applies. (i) an account-keeping fee charged by a financial institution; or (ii) a tax imposed under a law of the Commonwealth, of a State or of a Territory in relation to an account kept with such an institution (for example, debits tax or a similar tax); (4) The third requirement is that none of the following circumstances exist in relation to the individual for the income year. (a) the individual is not a resident of Australia for the whole of that year; (b) the individual is entitled to a credit under Division 18 or 18A of Part III of the Income Tax Assessment Act 1936 ; (c) an amount of expenditure incurred to an associate (as defined by subsection 318(1) of the Income Tax Assessment Act 1936 ) was deducted from the individual's assessable income in the Commissioner's determination of the amount of the individual's taxable income (if any); (d) the individual derived income from an associate (as defined by subsection 318(1) of the Income Tax Assessment Act 1936 ); (e) the individual had a capital gain or capital loss for the income year and had to use the method statement in subsection 102-5(1) or 102-10(1) of the Income Tax Assessment Act 1997 to work out their net capital gain (if any) or net capital loss (if any) for the income year; (f) the individual derived an amount of income that is exempt from tax under section 23AF or 23AG of the Income Tax Assessment Act 1936 . (a) the individual is not a resident of Australia for the whole of that year; (b) the individual is entitled to a credit under Division 18 or 18A of Part III of the Income Tax Assessment Act 1936 ; (c) an amount of expenditure incurred to an associate (as defined by subsection 318(1) of the Income Tax Assessment Act 1936 ) was deducted from the individual's assessable income in the Commissioner's determination of the amount of the individual's taxable income (if any); (d) the individual derived income from an associate (as defined by subsection 318(1) of the Income Tax Assessment Act 1936 ); (e) the individual had a capital gain or capital loss for the income year and had to use the method statement in subsection 102-5(1) or 102-10(1) of the Income Tax Assessment Act 1997 to work out their net capital gain (if any) or net capital loss (if any) for the income year; (f) the individual derived an amount of income that is exempt from tax under section 23AF or 23AG of the Income Tax Assessment Act 1936 . | 5. Document retention period: (1) If this Determination applies to an individual for an income year specified in the third column of an item of the following table in relation to a document specified in that item, the period for which the individual must retain the document is as specified in the item: Item A document of this kind... if this Determination applies to the individual for this income year... must be retained until... 1 A family agreement (as defined in paragraph 251R(6D)(f) of the Income Tax Assessment Act 1936 ) the income year to which the family agreement is relevant 2 years after the Commissioner gives a notice of assessment to the individual for the income year. 2 A copy of a payment summary (as defined in section 16-170 of Schedule 1 to the Taxation Administration Act 1953 ) the income year to which the payment summary relates 2 years after the Commissioner gives a notice of assessment to the individual for the income year. 3 A declaration or a copy of a declaration to which subsection 388-65(1) of Schedule 1 to the Taxation Administration Act 1953 refers the income year in which the declaration is made 2 years after the declaration is made. (2) However, this Determination has no effect to the extent that it would require a document to be retained by an individual for longer than it would otherwise be required to be retained under: (a) the relevant Act; or (b) a written determination made by the Commissioner for the individual under the relevant Act. (a) the relevant Act; or (b) a written determination made by the Commissioner for the individual under the relevant Act.", "Related_Explanatory_Statements": "SDR 2006/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/SDR20061/00001", "Unmatched_Content": "• paragraph 251R(6F)(c) of the Income Tax Assessment Act 1936 ; • paragraph 18-100(1)(c) of Schedule 1 to the Taxation Administration Act 1953 ; • paragraph 388-65(3)(c) of Schedule 1 to the Taxation Administration Act 1953 . | 1. Name of Determination: This Determination is the Shortened Document Retention Periods (Individuals with Simple Tax Affairs) Determination 2006 . | 2. Commencement: This Determination is taken to have commenced on 19 December 2005. | 3. Application: (a) a family agreement, to the extent that is relevant to the 2004-05 income year or a later income year; and (b) a copy of a payment summary given to an individual in the financial year beginning on 1 July 2004 or a later financial year; and (c) a declaration to which subsection 388-65(1) of Schedule 1 to the Taxation Administration Act 1953 refers that is made on or after 1 April 2004."}
{"Instrument_Reference": "ESS 2015/1", "Title": "Income Tax Assessment (Methods for Valuing Unlisted Shares) Approval 2015", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Employee share schemes > 2015", "Date_of_Issue": "23 June 2015", "Signatory": "Stephen John Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2015L01072", "Registration_Date": "1 July 2015", "Body": "1. Name of Approval: This approval is the Income Tax Assessment (Methods for Valuing Unlisted Shares) Approval 2015. | 2. Commencement: This approval commences on 1 July 2015, or on the commencement of the Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015, whichever is the later. | 3. Scope of approval: The methods set out in clause 5 may be used only in working out the value of unlisted ordinary shares for the purposes of subsection 83A-33(5) of the Income Tax Assessment Act 1997 as at the time when the relevant ESS interests are acquired (in this approval called the valuation time). | 4. Who is covered by this approval: This approval applies to a company that: (a) issues an ESS interest mentioned in subsection 83A-33(1) of the Income Tax Assessment Act 1997; and (b) reasonably anticipates that there will not be a change of control of the company occurring within the period ending 6 months after the valuation time. (a) issues an ESS interest mentioned in subsection 83A-33(1) of the Income Tax Assessment Act 1997; and (b) reasonably anticipates that there will not be a change of control of the company occurring within the period ending 6 months after the valuation time. | 5. Approved Methods for Valuing Unlisted Ordinary Shares: Method 1 (1) For a company that: (a) has not raised capital of more than $10 million during the period of 12 months immediately before the valuation time; and (b) at the valuation time, either: (i) has been incorporated for not more than 7 years; or (ii) is a small business entity within the meaning of section 328-110 of the Income Tax Assessment Act 1997; and (c) prepares, or will prepare, a financial report (within the meaning of the Corporations Act 2001), for the year in which the valuation time occurs, that complies with the accounting standards under the Corporations Act 2001; the method set out in sub-clause (2) is an approved valuation method. (a) has not raised capital of more than $10 million during the period of 12 months immediately before the valuation time; and (b) at the valuation time, either: (i) has been incorporated for not more than 7 years; or (ii) is a small business entity within the meaning of section 328-110 of the Income Tax Assessment Act 1997; and (c) prepares, or will prepare, a financial report (within the meaning of the Corporations Act 2001), for the year in which the valuation time occurs, that complies with the accounting standards under the Corporations Act 2001; (i) has been incorporated for not more than 7 years; or (ii) is a small business entity within the meaning of section 328-110 of the Income Tax Assessment Act 1997; and the method set out in sub-clause (2) is an approved valuation method. (2) The market value of an ordinary share in the company at a particular valuation time is worked out under the following method statement: Step 1 Work out the amount of net tangible assets of the company (disregarding any preference shares on issue) at that time. Step 2 Work out the amount of the return that would be required to be provided under the terms of any preference shares on issue at the valuation time if those shares were to be redeemed, cancelled, bought back or otherwise satisfied at that time (disregarding any contingencies as to the provision of that return and any return that would not rank before ordinary shareholders upon a winding up). Step 3 Reduce the Step 1 amount by the Step 2 amount. Step 4 Divide the Step 3 amount by the total number of: (i) ordinary shares; and (ii) any preference shares that may participate together with any ordinary shares in the residual assets of the company upon a winding up; on issue in the company at that time. (i) ordinary shares; and (ii) any preference shares that may participate together with any ordinary shares in the residual assets of the company upon a winding up; on issue in the company at that time. Method 2 (3) A method that satisfies the requirements set out in sub-clause (4) is an approved valuation method. (4) The requirements of this sub-clause are that the valuation of ordinary shares must be: (a) performed by either: (i) the chief financial officer of the company; or (ii) a person having the knowledge, experience and training to perform such valuations; and (b) in writing and fully documented, taking into account the following on a reasonable basis: (i) the value of tangible and intangible assets of the company; (ii) the present value of anticipated future cash flows; (iii) the market value of similar businesses, including the use of earnings multiples; (iv) uplifts and discounts for control premiums, lack of marketability and key person risk; and (c) endorsed in a written resolution by the directors of the company as to the method used and the resultant value. (a) performed by either: (i) the chief financial officer of the company; or (ii) a person having the knowledge, experience and training to perform such valuations; and (b) in writing and fully documented, taking into account the following on a reasonable basis: (i) the value of tangible and intangible assets of the company; (ii) the present value of anticipated future cash flows; (iii) the market value of similar businesses, including the use of earnings multiples; (iv) uplifts and discounts for control premiums, lack of marketability and key person risk; and (c) endorsed in a written resolution by the directors of the company as to the method used and the resultant value. (i) the chief financial officer of the company; or (ii) a person having the knowledge, experience and training to perform such valuations; and (i) the value of tangible and intangible assets of the company; (ii) the present value of anticipated future cash flows; (iii) the market value of similar businesses, including the use of earnings multiples; (iv) uplifts and discounts for control premiums, lack of marketability and key person risk; and (5) If a company chooses to use a method of valuation that produces a value not less than the amount which would be produced using a method under this approval that the company could otherwise apply, that valuation is taken to have been made under this approval.", "Related_Explanatory_Statements": "ESS 2015/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/ESS20151/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2009/1", "Title": "Employment Termination Payments Redundancy Trusts (12 month rule) Determination 2009 ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Employment termination payments > 2009", "Date_of_Issue": "23 February 2009", "Signatory": "Neil Olesen Deputy Commissioner of Taxation", "Registration_Number": "F2009L00716", "Registration_Date": "12 March 2009", "Body": "This determination is the Employment Termination Payments Redundancy Trusts (12 month rule) Determination 2009 . | This determination commences on the day after it is registered. | This determination applies to a payment received after 30 June 2007 by a person if the payment is received from a redundancy trust: (a) either i) in consequence of the termination of that person's employment, or ii) after another person's death, in consequence of the termination of that other person's employment; and (b) more than 12 months after that termination; and (c) is not a payment under section 82-135 of the Income Tax Assessment Act 1997 . | (a) either i) in consequence of the termination of that person's employment, or ii) after another person's death, in consequence of the termination of that other person's employment; and (b) more than 12 months after that termination; and (c) is not a payment under section 82-135 of the Income Tax Assessment Act 1997 . | i) in consequence of the termination of that person's employment, or ii) after another person's death, in consequence of the termination of that other person's employment; and | In this determination, such a payment is called a late termination payment . | Paragraph 82-130(1)(b) of the Income Tax Assessment Act 1997 does not apply to a late termination payment if: (a) the person whose employment was terminated was a member of a redundancy trust and an application for the payment was lodged with the trustee of the redundancy trust within 12 months of the person becoming entitled to the payment under the terms of the trust deed of the redundancy trust; and (b) the payment was made by the trustee of the redundancy trust: i) as soon as practicable after receipt of the application for payment; or ii) no later than 2 years after the termination of the person's employment that led to the entitlement; whichever occurs earlier; or (c) immediately before 1 July 2007 the member of the redundancy trust had an existing entitlement to a payment from the redundancy trust as a consequence of a termination of employment of the person before 1 July 2007 and the payment of the benefit was made by the trustee of the redundancy trust prior to 1 July 2010. | (a) the person whose employment was terminated was a member of a redundancy trust and an application for the payment was lodged with the trustee of the redundancy trust within 12 months of the person becoming entitled to the payment under the terms of the trust deed of the redundancy trust; and (b) the payment was made by the trustee of the redundancy trust: i) as soon as practicable after receipt of the application for payment; or ii) no later than 2 years after the termination of the person's employment that led to the entitlement; whichever occurs earlier; or (c) immediately before 1 July 2007 the member of the redundancy trust had an existing entitlement to a payment from the redundancy trust as a consequence of a termination of employment of the person before 1 July 2007 and the payment of the benefit was made by the trustee of the redundancy trust prior to 1 July 2010. | i) as soon as practicable after receipt of the application for payment; or ii) no later than 2 years after the termination of the person's employment that led to the entitlement; | In this Determination: | 'redundancy trust' means: (a) a workers entitlement fund that was established prior to 1 April 2003; or (b) is a prescribed workers entitlement fund listed in Schedule 3 to the Fringe Benefits Tax Regulations 1992. | (a) a workers entitlement fund that was established prior to 1 April 2003; or (b) is a prescribed workers entitlement fund listed in Schedule 3 to the Fringe Benefits Tax Regulations 1992. | 'member of a redundancy trust' means a person who is entitled to a payment/s under the terms of the redundancy trust's deed due to termination of employment.", "Related_Explanatory_Statements": "SPR 2009/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/SPR20091/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2007/1", "Title": "Employment Termination Payments (12 month rule) Determination 2007 ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Employment termination payments > 2007", "Date_of_Issue": "12 November 2007", "Signatory": "Ian Read Acting Deputy Commissioner of Taxation", "Registration_Number": "F2007L04372", "Registration_Date": "16 November 2007", "Body": "This determination is the Employment Termination Payments (12 month rule) Determination 2007 . | This determination commences on the day after it is registered. | This determination applies to a payment received after 30 June 2007 by a person if the payment is received: (a) either i) in consequence of the termination of that person's employment, or ii) after another person's death, in consequence of the termination of that other person's employment; and (b) more than 12 months after that termination; and (c) is not a payment under section 82-135 of the Income Tax Assessment Act 1997 . | (a) either i) in consequence of the termination of that person's employment, or ii) after another person's death, in consequence of the termination of that other person's employment; and (b) more than 12 months after that termination; and (c) is not a payment under section 82-135 of the Income Tax Assessment Act 1997 . | i) in consequence of the termination of that person's employment, or ii) after another person's death, in consequence of the termination of that other person's employment; and | In this determination, such a payment is called a late termination payment . | Paragraph 82-130(1)(b) of the Income Tax Assessment Act 1997 does not apply to a late termination payment if the payment is received more than 12 months after the termination of a person's employment because: (a) legal action was commenced within 12 months of the termination of employment, of which the subject is either or both: i) the person's entitlement to the payment; ii) the amount of the person's entitlement; or (b) the payment was made by a liquidator, receiver or trustee in bankruptcy of an entity that is otherwise liable to make the payment, where that liquidator, receiver or trustee is appointed no later than 12 months after the termination of employment. | (a) legal action was commenced within 12 months of the termination of employment, of which the subject is either or both: i) the person's entitlement to the payment; ii) the amount of the person's entitlement; or (b) the payment was made by a liquidator, receiver or trustee in bankruptcy of an entity that is otherwise liable to make the payment, where that liquidator, receiver or trustee is appointed no later than 12 months after the termination of employment. | i) the person's entitlement to the payment; ii) the amount of the person's entitlement; or | In this Determination: | ' liquidator ' means a person who becomes a liquidator of a company and who has given the Commissioner of Taxation notice of that fact under subsection 260-45(2) of Schedule 1 to the Taxation Administration Act 1953 . | ' receiver ' means a person who, in the capacity of receiver, or of receiver and manager, takes possession of a company's assets for the company's debenture holders and who has given the Commissioner of Taxation notice of that fact under subsection 260-75(2) of Schedule 1 to the Taxation Administration Act 1953 . | ' trustee in bankruptcy ' means a person who, in the capacity of 'the trustee' as defined in section 5 of the Bankruptcy Act 1966 , notifies the Commissioner of Taxation of the bankruptcy.", "Related_Explanatory_Statements": "SPR 2007/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/SPR20071/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EC 2016/1", "Title": "Income Tax Assessment Act 1997 - Exploration Development Incentive Modulation Factor - Declaration Instrument (No. 1) 2016", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Income tax > Exploration credits > 2016", "Date_of_Issue": "4 November 2016", "Signatory": "Signed by Jeremy Hirschhorn Deputy Commissioner of Taxation", "Registration_Number": "F2016L01804", "Registration_Date": "25 November 2016", "Body": "1. Name of Determination: This instrument is the Income Tax Assessment Act 1997 - Exploration Development Incentive Modulation Factor - Declaration Instrument (No. 1) 2016. | 2. Commencement: This instrument commences on the day after its registration. | 3. Application: The modulation factor for the purposes of working out an entity's maximum exploration credit amount for the 2016-17 income year is 1.00. | 4. Determination (Who is covered by this Determination): This instrument applies to an entity that may create exploration credits under Subdivision 418-D of the Income Tax Assessment Act 1997 for the 2015-16 income year and calculates its maximum exploration credit amount for that income year in accordance with the method statement in subsection 418-85(2) to subsection 418-85(5) of the Income Tax Assessment Act 1997. | 5. Definitions: Terms used in this instrument have the same meaning as defined in the Income Tax Assessment Act 1997.", "Related_Explanatory_Statements": "EC 2016/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EC20161/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "EC 2015/1", "Title": "Income Tax Assessment Act 1997 - Exploration Development Incentive Modulation Factor - Declaration Instrument (No. 1) 2015", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Income tax > Exploration credits > 2015", "Date_of_Issue": "12 November 2015", "Signatory": "Signed by Jeremy Hirschhorn Deputy Commissioner of Taxation", "Registration_Number": "F2015L01857", "Registration_Date": "27 November 2015", "Body": "1. Name of Determination: This instrument is the Income Tax Assessment Act 1997 - Exploration Development Incentive Modulation Factor - Declaration Instrument (No. 1) 2015. | 2. Commencement: This instrument commences on the day after its registration. | 3. Application: The modulation factor for the purposes of working out an entity's maximum exploration credit amount for the 2015-16 income year is 1. | 4. Determination (Who is covered by this Determination): This instrument applies to an entity that may create exploration credits under Subdivision 418-D of the Income Tax Assessment Act 1997 for the 2015-16 income year and calculates its maximum exploration credit amount for that income year in accordance with the method statement in subsection 418-85(2) to subsection 418-85(5) of the Income Tax Assessment Act 1997. | 5. Definitions: Terms used in this instrument have the same meaning as defined in the Income Tax Assessment Act 1997.", "Related_Explanatory_Statements": "EC 2015/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/EC20151/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2006/2", "Title": "Lodgment of returns in accordance with the Income Tax Assessment Act 1936, the Income Tax Assessment Act 1997 Taxation Administration Act 1953 and the Superannuation Industry (Supervision) Act 1993 for the year of income ended 30 June 2006", "Enabling_Act": "Income Tax Assessment Act 1936; Income Tax Assessment Act 1997; Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Income tax returns > 2006", "Date_of_Issue": "23 June 2006", "Signatory": "Signed M D'Ascenzo (M D'Ascenzo) Commissioner of Taxation", "Registration_Number": "F2006L02006", "Registration_Date": "28 June 2006", "Body": "Instrument ID: 2006/LC/001 | I, Michael D'Ascenzo, make the following Legislative Instrument regarding lodgment of returns in accordance with the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Taxation Administration Act 1953 and the Superannuation Industry (Supervision) Act 1993 for the year of income ended 30 June 2006. | Citation | This Instrument may be cited as Lodgment of returns in accordance with the Income Tax Assessment Act 1936, the Income Tax Assessment Act 1997 Taxation Administration Act 1953 and the Superannuation Industry (Supervision) Act 1993 for the year of income ended 30 June 2006. | Lodgment of Income Tax Returns | In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 (\"ITAA 1936\"), I require every person described in Tables A, B, C, D, E, F, G, H, I, J or K to give me a return of income for the year of income ended 30 June 2006 (or approved period in lieu). | In this instrument a 'person' includes: • a partner of a partnership, including a foreign hybrid under Division 830 of Part 4-5 of the Income Tax Assessment Act 1997 (\"ITAA 1997\") and, subject to Table J, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets the descriptions; • a trustee of a trust estate; and • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership treated as a company by virtue of the provisions of Division 5A, Part III of the ITAA 1936. | • a partner of a partnership, including a foreign hybrid under Division 830 of Part 4-5 of the Income Tax Assessment Act 1997 (\"ITAA 1997\") and, subject to Table J, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets the descriptions; • a trustee of a trust estate; and • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership treated as a company by virtue of the provisions of Division 5A, Part III of the ITAA 1936. | In this instrument, a reference to \"the year of income\" or \"income year\" means the year of income ended 30 June 2006, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period. | Every person required to lodge a return (with the exception of those covered in Table I) whose year of income ends on 30 June 2006 must do so by 31 October 2006. | Where a person required to lodge a return (with the exception of those covered by Table I) has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2006, the return must be lodged with me no later than the 15th day of the 7th month after the end of their year of income if they are a full self-assessment taxpayer. If they are not a full self-assessment taxpayer, the return must be lodged with me no later than 4 months after the close of the accounting period adopted. | Where a person is described in Table I and is required to lodge a return in that capacity for the year of income ended 30 June 2006, or approved period in lieu, a return must be lodged with me no later than the 1st day of the 6th month of the following year of income. Where Table I applies, a person is required to furnish a separate return for each person for whom they are an agent, in addition to their own return (if one is required). | In accordance with subsection 161A(1) of the ITAA 1936, the return must be in the approved form. | TABLE A | Every person not covered by Tables M or N who during the year of income: (1) had an amount withheld from payments or an amount paid to the Commissioner under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F in Schedule 1 to the Tax Administration Act 1953 (\"TAA 1953\") (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the TAA 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by section 12-140 in Schedule 1 to the TAA 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the TAA 1953 (relating to mining payments); or (2) incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses and/or unapplied net capital losses of any earlier year of income where those losses exceed $1000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) was liable to pay child support under the Child Support (Assessment) Act 1989; or (4) carried on a business; or (5) was entitled to income as a beneficiary in a trust estate that has operated a primary production business (as defined in section 995-1 of the ITAA 1997) in Australia; or (6) had an individual interest in the net income or the partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (7) was under 18 years of age and whose income for the year of income was more than $772 (excluding salary and wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (8) received income subject to the provisions of sections 23AF or 23AG of the ITAA 1936 and received $1 or more of other income; or (9) paid an instalment amount under the PAYG instalment system; or (10) was a special professional as defined by Division 405 of the ITAA 1997; or (11) was entitled to claim the private health insurance tax offset under Subdivision 61-H of the ITAA 1997; or (12) had a reportable fringe benefits amount identified on their PAYG payment summary; or (13) received a distribution from a trust, company or partnership on which family trust distribution tax has been paid; or (14) received a distribution of income from a trust on which the trustee was liable for ultimate beneficiary non-disclosure tax; or (15) derived assessable income from dividends or distributions and franking credits that exceeded $6000; or (16) was eligible to receive a Super Co-contribution on personal contributions made to a complying superannuation fund or retirement savings account. | (1) had an amount withheld from payments or an amount paid to the Commissioner under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F in Schedule 1 to the Tax Administration Act 1953 (\"TAA 1953\") (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the TAA 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by section 12-140 in Schedule 1 to the TAA 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the TAA 1953 (relating to mining payments); or (2) incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses and/or unapplied net capital losses of any earlier year of income where those losses exceed $1000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) was liable to pay child support under the Child Support (Assessment) Act 1989; or (4) carried on a business; or (5) was entitled to income as a beneficiary in a trust estate that has operated a primary production business (as defined in section 995-1 of the ITAA 1997) in Australia; or (6) had an individual interest in the net income or the partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (7) was under 18 years of age and whose income for the year of income was more than $772 (excluding salary and wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (8) received income subject to the provisions of sections 23AF or 23AG of the ITAA 1936 and received $1 or more of other income; or (9) paid an instalment amount under the PAYG instalment system; or (10) was a special professional as defined by Division 405 of the ITAA 1997; or (11) was entitled to claim the private health insurance tax offset under Subdivision 61-H of the ITAA 1997; or (12) had a reportable fringe benefits amount identified on their PAYG payment summary; or (13) received a distribution from a trust, company or partnership on which family trust distribution tax has been paid; or (14) received a distribution of income from a trust on which the trustee was liable for ultimate beneficiary non-disclosure tax; or (15) derived assessable income from dividends or distributions and franking credits that exceeded $6000; or (16) was eligible to receive a Super Co-contribution on personal contributions made to a complying superannuation fund or retirement savings account. | • withholding payments covered by Subdivision 12-F in Schedule 1 to the Tax Administration Act 1953 (\"TAA 1953\") (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the TAA 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by section 12-140 in Schedule 1 to the TAA 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the TAA 1953 (relating to mining payments); or | TABLE B | Every person, except where they are described in Tables M or N, who has received from my High Wealth Individuals Task Force a letter described as: | 'Notification of requirement for a detailed form of return for the year of income ended 30 June 2006 (or approved period in lieu)'. | TABLE C | Every person (not being a full self-assessment taxpayer), except where they are described in Table L, who was an Australian resident for the whole of the year of income and: (1) whose taxable income for the year of income exceeded $6000; or (2) who ceased full-time education for the first time during the year of income and whose taxable income exceeded the lesser of $6000 or the equivalent of $500 multiplied by the number of months since they were engaged in full-time education (including the month in which full-time education ceased) plus pre-workforce income derived during the year of income. | (1) whose taxable income for the year of income exceeded $6000; or (2) who ceased full-time education for the first time during the year of income and whose taxable income exceeded the lesser of $6000 or the equivalent of $500 multiplied by the number of months since they were engaged in full-time education (including the month in which full-time education ceased) plus pre-workforce income derived during the year of income. | TABLE D | Every person (not being a full self-assessment taxpayer), except where they are described in Table L, who at any time during the year of income was not an Australian resident and derived income (including capital gains) that is taxable in Australia other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953. | TABLE E | Every person (not being a full self-assessment taxpayer), except where they are described in Table L, who was an Australian resident for only part of the year of income and whose taxable income exceeded the amount obtained by multiplying $500 by the number of months the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident). | TABLE F | Every person being a full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) not covered by Table M or Table N that during the year of income: (1) is an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or (2) is a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953. | (1) is an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or (2) is a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953. | TABLE G | Every trustee of a superannuation fund, an approved deposit fund or pooled superannuation trust, not covered by Table M or Table N, that during the year of income: (1) was an Australian resident; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia, other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953. | (1) was an Australian resident; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia, other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953. | TABLE H | Every person that during the year of income was a head company of a consolidated group or a multiple entry consolidated (MEC) group pursuant to Part 3-90 of the ITAA 1997. | TABLE I | Every person liable for tax as: (1) an 'agent for a non-resident insurer'; (2) an 'agent for a non-resident reinsurer'; (3) 'master of the ship or agent or other representative in Australia of the owner or charterer'; or (4) a person having 'control of a non-resident's money'. | (1) an 'agent for a non-resident insurer'; (2) an 'agent for a non-resident reinsurer'; (3) 'master of the ship or agent or other representative in Australia of the owner or charterer'; or (4) a person having 'control of a non-resident's money'. | TABLE J | A partnership return required under this instrument, including for a \"foreign hybrid\" treated as a partnership by Division 830 of the ITAA 1997, is to be lodged by the partners resident in Australia or by any of them who satisfies the conditions set out below: (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership of the year of income, as the case may be. | (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership of the year of income, as the case may be. | If there is no partner resident in Australia, the return is to be lodged by the partnership's agent in Australia. | TABLE K | Where a trust estate has derived income (including capital gains) and the trustee is not covered by Tables L, M or N, a trust return is required to be lodged by the trustee resident in Australia. If there is no trustee resident in Australia, the return is to be lodged by the trust's public officer or, where no public officer is appointed, by the trust's agent in Australia. | TABLE L (to be read in conjunction with Tables C, D, E and K) | (1) Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, newstart allowance, sickness allowance, youth allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), mature age allowance, austudy payment; Exceptional circumstances relief payments, farm help income support; Interim income support payment; Cyclone Larry income support payment, Cyclone Monica income support payment; Specified Commonwealth education and training payments, that are payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Assistance for Isolated Children Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance, Textile, Clothing and Footwear Special Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; AND (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $7,567. | Social security benefits and allowances, that is, newstart allowance, sickness allowance, youth allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), mature age allowance, austudy payment; Exceptional circumstances relief payments, farm help income support; Interim income support payment; Cyclone Larry income support payment, Cyclone Monica income support payment; Specified Commonwealth education and training payments, that are payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Assistance for Isolated Children Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance, Textile, Clothing and Footwear Special Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; AND (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $7,567. | (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $7,567. | (2) Every person who qualified for a tax offset under section 160AAAA of the ITAA 1936 during the year of income and whose taxable income was less than or equal to the following amounts: (A) if at any time during the year of income the person was single, widowed or separated - $21,968 (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $21,167 (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $18,247 | (A) if at any time during the year of income the person was single, widowed or separated - $21,968 (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $21,167 (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $18,247 | If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). | (3) Every person who received income during the year of income from the following AND did not qualify for a tax offset under section 160AAAA of the ITAA 1936: Social security pensions: Age pension, bereavement allowance, disability support pension (where taxpayer is of age pension age), wife pension (where taxpayer or spouse is of age pension age), parenting payment (single), widow B pension, carer payment (where taxpayer or caree is of age pension age), education entry payment; or Department of Veterans' Affairs service pensions: Age service pension, invalidity service pension (where taxpayer or spouse is of age pension age), partner service pension (where taxpayer or spouse is of age pension age or the spouse does not receive an invalidity service pension or where the taxpayer is non-illness separated from the spouse), carer service pension (where taxpayer or caree is of age pension age or the spouse does not receive an invalidity service pension), income support supplement (where the taxpayer does not receive the supplement on the grounds of permanent incapacity, or the taxpayer, spouse, or person cared for is of age pension age or the taxpayer's spouse does not receive an invalidity service pension or a disability support pension), Defence Force Income Support Allowance (DFISA) (where the pension, payment or allowance to which it relates is taxable), or DFISA-like payments and whose taxable income for the year was less than or equal to the amounts shown below: (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $19,583 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $18,663; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $16,376 If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). | Social security pensions: Age pension, bereavement allowance, disability support pension (where taxpayer is of age pension age), wife pension (where taxpayer or spouse is of age pension age), parenting payment (single), widow B pension, carer payment (where taxpayer or caree is of age pension age), education entry payment; or Department of Veterans' Affairs service pensions: Age service pension, invalidity service pension (where taxpayer or spouse is of age pension age), partner service pension (where taxpayer or spouse is of age pension age or the spouse does not receive an invalidity service pension or where the taxpayer is non-illness separated from the spouse), carer service pension (where taxpayer or caree is of age pension age or the spouse does not receive an invalidity service pension), income support supplement (where the taxpayer does not receive the supplement on the grounds of permanent incapacity, or the taxpayer, spouse, or person cared for is of age pension age or the taxpayer's spouse does not receive an invalidity service pension or a disability support pension), Defence Force Income Support Allowance (DFISA) (where the pension, payment or allowance to which it relates is taxable), or DFISA-like payments and whose taxable income for the year was less than or equal to the amounts shown below: (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $19,583 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $18,663; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $16,376 If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). | (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $19,583 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $18,663; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $16,376 | Exception to the requirement to lodge an Income Tax Return | A person described in Table M or Table N is not required to lodge an income tax return under this Instrument | TABLE M | Any non-profit company that is an Australian resident and whose taxable income for the year of income does not exceed $416. | Any non-profit association, organisation, institution, society or club, the income of which is exempt from liability to income tax under the provisions of section 23 of the ITAA 1936 or Division 50 of the ITAA 1997. | Any State/Territory body the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the ITAA 1936. | TABLE N | Any person that for their whole of the year of income was: (a) a subsidiary member of a consolidated group (as defined in Division 703 of the ITAA 1997); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the ITAA 1997). | (a) a subsidiary member of a consolidated group (as defined in Division 703 of the ITAA 1997); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the ITAA 1997). | AUSTRALIA INCLUDES TERRITORIES AND CERTAIN SEA INSTALLATIONS AND OFFSHORE AREAS | In this instrument 'Australia' includes Norfolk Island, the Territory of Cocos (Keeling) Islands, the Territory of Christmas Island and certain sea installations and offshore areas. However, income derived by Territory residents, Territory companies or Territory trusts (as defined in Division 1A of Part III of the ITAA 1936) of Norfolk Island, from sources in Norfolk Island and from outside Australia, is exempt from income tax under the provisions of sections 24F and 24G of the ITAA 1936. | DEFERRAL OF TIME FOR LODGMENT OF RETURNS | In accordance with section 388-55 of Schedule 1 to the TAA 1953 I may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. | NOTICE OF REQUIREMENT TO LODGE A RETURN AND/OR INFORMATION | Nothing in this instrument prevents me or an authorised officer of the Tax Office from issuing a notice, pursuant to section 162 or section 163 of the ITAA 1936, requiring a person to give me, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. | EXEMPTION FROM REQUIREMENT TO LODGE RETURNS | Nothing in this instrument prevents me or an authorised officer of the Tax Office from granting an exemption from lodgment, whether conditional or not, for specific returns or classes of returns from time to time. | LODGMENT OF FRANKING ACCOUNT TAX RETURNS | If a corporate tax entity incurs, at any time during its 2005-2006 income year, a liability to pay franking deficit tax or over-franking tax, or an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997, it is required to lodge a franking account tax return for that income year. | A corporate tax entity is also required to lodge a franking account tax return for its 2005-2006 income year if a refund of income tax is taken by section 205-50 of the ITAA 1997 to have been paid to the entity at any time during that year. | If a corporate tax entity does not incur, during the income year, a liability to pay any amount of franking deficit tax or over-franking tax, or an obligation to disclose information under section 204-75 of the ITAA 1997, and it has not received a refund of income tax mentioned above, then it is not required to lodge a franking account tax return. | DATE OF LODGMENT OF FRANKING ACCOUNT TAX RETURN | The franking account tax return must be lodged in the approved form by the last day of the month following the end of the income year in which the liability was incurred, or the refund is taken to have been paid, or the disclosure obligation arose. | This is also the date on which the franking deficit tax and over-franking tax, if any, is payable. In certain cases where a refund of income tax is received the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). | In these cases the franking account tax return accounting for that refund must be lodged by the payment date provided for in the law. | SPECIAL RULES FOR LATE BALANCING CORPORATE TAX ENTITIES THAT ELECT TO USE 30 JUNE AS A BASIS FOR DETERMINING THEIR FRANKING DEFICIT TAX LIABILITY | Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability are required to lodge a franking account tax return and meet their liability for franking deficit tax in accordance with the rules contained in Division 214 of the Income Tax (Transitional Provisions) Act 1997 (the 'IT(TP)A 1997'). | Where a late balancing corporate tax entity that elects to have its franking deficit tax liability determined on 30 June: 1. incurs at any time during its 2005-2006 income year a liability to pay over-franking tax or to pay franking deficit tax under Division 205 of the ITAA 1997; or 2. has an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; | 1. incurs at any time during its 2005-2006 income year a liability to pay over-franking tax or to pay franking deficit tax under Division 205 of the ITAA 1997; or 2. has an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; | it is required to lodge a franking account tax return for that income year. | This franking account tax return is in addition to the one lodged in accordance with Division 214 of the IT(TP)A 1997 and it must be lodged in the approved form by the last day of the month following the income year in which the over-franking tax liability or the Division 205 franking deficit tax liability was incurred or in which the disclosure obligation arose. | This is also the date on which the over-franking tax or the Division 205 franking deficit tax liability, if any, is payable. | LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURNS | A Pooled Development Fund (PDF) for the purposes of the ITAA 1997, that has (or because of a refund of income tax, is taken to have) a deficit balance in the PDF's venture capital sub-account at the end of its 2005-2006 income year, or immediately before the entity ceases to be a PDF during that year, is required to pay venture capital deficit tax and is required to lodge a venture capital deficit tax return for that year. | PDFs which have a nil or credit balance in the venture capital sub-account at the close of the income year or immediately before they cease to be PDFs (and which are not taken to have a deficit at the relevant time by virtue of a refund of income tax) are not required to lodge a venture capital deficit tax return. | DATE OF LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURN | The venture capital deficit tax return must be lodged in the approved form by the last day of the month following the end of the income year. (This is also the date on which the venture capital deficit tax is payable). | LODGMENT OF RETURNS IN ACCORDANCE WITH THE SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 | Where a taxpayer is a self managed superannuation fund as defined in the Superannuation Industry (Supervision) Act 1993 (\"SIS Act 1993\") at any time during the year of income ended 30 June 2006 (or approved period in lieu), then in accordance with section 36A of the SIS Act the period for lodgment of a return under that section is the period ending on the day that the taxpayer is required to lodge their income tax return. This return forms part of and is attached to the income tax return which must be lodged with me in accordance with this Instrument. | LODGMENT IN THE APPROVED FORM | In accordance with subsection 161A(1) of the ITAA 1936 a return, notice, statement, or other document (including any schedule) required by the Commissioner under this instrument must be lodged in the approved form. Under section 388-50 in Schedule 1 to the TAA 1953 a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). | • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). | Note: Giving false or misleading information is a serious offence. | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to give me a return or any other information under the ITAA 1936 or the ITAA 1997, commits an offence and is liable, on conviction, to a penalty not exceeding $2,200 if it is the first offence. If convicted of a second offence, that person becomes liable to a penalty not exceeding $4,400. If convicted of a third or subsequent offence, that person becomes liable to a penalty not exceeding $5,500 or imprisonment for a period of not more than 12 months, or both. A company may be liable to a fine not exceeding $27,500. Alternatively: (1) any person or full self-assessment taxpayer may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the TAA 1953; (2) companies and trustees of corporate unit trusts, public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking account return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the TAA 1953. | (1) any person or full self-assessment taxpayer may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the TAA 1953; (2) companies and trustees of corporate unit trusts, public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking account return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the TAA 1953. | A trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 36A of the SIS Act 1993 is guilty of an offence and if convicted is liable to a penalty not exceeding 50 penalty units (currently $5500). This return forms part of and is attached to the income tax return.", "Related_Explanatory_Statements": "OPS 2006/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20062/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2005/5", "Title": "Lodgment of returns and statements in accordance with the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 and the Taxation Administration Act 1953 for the year ended 30 June 2005", "Enabling_Act": "Income Tax Assessment Act 1936; Income Tax Assessment Act 1997; Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Income tax returns > 2005", "Date_of_Issue": "15 June 2005", "Signatory": "Signed M. J. Carmody (M.J. Carmody) Commissioner of Taxation", "Registration_Number": "F2005L01544", "Registration_Date": "16 June 2005", "Body": "Instrument ID: 2005/ITD/005 | I, Michael Joseph Carmody, make the following Legislative Instrument regarding lodgment of returns and statements in accordance with the Income Tax Assessment Act 1936 the Income Tax Assessment Act 1997 and the Taxation Administration Act 1953 for the year ended 30 June 2005. | Citation | This Instrument may be cited as Lodgment of returns and statements in accordance with the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 and the Taxation Administration Act 1953 for the year ended 30 June 2005. | Lodgment of Income Tax Returns | In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 (\"ITAA 1936\"), I require every person described in Tables A, B, C, D, E, F, G, H, I, J or K to give me a return of income for the year of income ended 30 June 2005 (or approved period in lieu). In this instrument a 'person' includes a partner of a partnership, including a foreign hybrid under Division 830 of Part 4-5 of the Income Tax Assessment Act 1997 (\"ITAA 1997\") and, subject to Table J, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets the descriptions. A 'person' also includes a trustee of a trust estate. A 'person' also includes a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' as defined in Part 1 - Preliminary of the ITAA 1936, means a company, a trustee of a corporate unit trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership treated as a company by virtue of the provisions of Division 5A, Part III of the ITAA 1936. In this instrument, a reference to \"the year of income\" or \"income year\" means the year of income ended 30 June 2005, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period. | Every person required to lodge a return (with the exception of those covered in Table I) whose year of income ends on 30 June 2005 must do so by 31 October 2005. | Where a person required to lodge a return (with the exception of those covered by Table I) has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2005, the return must be lodged with me no later than the 15th day of the 7th month after the end of their year of income if they are a full self-assessment taxpayer. If they are not a full self-assessment taxpayer, the return must be lodged with me no later than 4 months after the close of the accounting period adopted. | Where a person is described in Table I and is required to lodge a return in that capacity for the year of income ended 30 June 2005, or approved period in lieu, a return must be lodged with me no later than the 1st day of the 6th month of the following year of income. Where Table I applies, a person is required to furnish a separate return for each person for whom they are an agent, in addition to their own return (if one is required). | In accordance with subsection 161A(1) of the ITAA 1936, the return must be in the approved form. | TABLE A | Every person not covered by Table N who during the year of income: (1) had an amount withheld from payments or an amount paid to the Commissioner under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F in Schedule 1 to the Tax Administration Act 1953 (\"TAA 1953\") (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the TAA 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by section 12-140 in Schedule 1 to the TAA 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the TAA 1953 (relating to mining payments); or (2) incurred a tax loss or net capital loss or is entitled to a deduction for a tax loss or net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses and/or unapplied net capital losses of any earlier year of income where those losses exceed $1000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) was liable to pay child support under the Child Support (Assessment) Act 1989; or (4) carried on a business; or (5) was entitled to income as a beneficiary in a trust estate that has operated a primary production business (as defined in section 995-1 of the ITAA 1997) in Australia; or (6) had an individual interest in the net income or the partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (7) was under 18 years of age and whose income for the year of income was more than $772 (excluding salary and wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (8) received income subject to the provisions of sections 23AF or 23AG of the ITAA 1936 and received $1 or more of other income; or (9) paid an instalment amount under the PAYG instalment system; or (10) was a special professional as defined by Division 405 of the ITAA 1997; or (11) was entitled to claim the private health insurance tax offset under Subdivision 61-H of the ITAA 1997; or (12) had a reportable fringe benefits amount identified on their PAYG payment summary; or (13) received a distribution from a trust, company or partnership on which family trust distribution tax has been paid; or (14) received a distribution of income from a trust on which the trustee was liable for ultimate beneficiary non-disclosure tax; or (15) derived assessable income from dividends or distributions and franking credits that exceeded $6000; or (16) was eligible to receive a Super Co-contribution on personal contributions made to a complying superannuation fund or retirement savings account. | (1) had an amount withheld from payments or an amount paid to the Commissioner under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F in Schedule 1 to the Tax Administration Act 1953 (\"TAA 1953\") (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the TAA 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by section 12-140 in Schedule 1 to the TAA 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the TAA 1953 (relating to mining payments); or (2) incurred a tax loss or net capital loss or is entitled to a deduction for a tax loss or net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses and/or unapplied net capital losses of any earlier year of income where those losses exceed $1000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) was liable to pay child support under the Child Support (Assessment) Act 1989; or (4) carried on a business; or (5) was entitled to income as a beneficiary in a trust estate that has operated a primary production business (as defined in section 995-1 of the ITAA 1997) in Australia; or (6) had an individual interest in the net income or the partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (7) was under 18 years of age and whose income for the year of income was more than $772 (excluding salary and wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (8) received income subject to the provisions of sections 23AF or 23AG of the ITAA 1936 and received $1 or more of other income; or (9) paid an instalment amount under the PAYG instalment system; or (10) was a special professional as defined by Division 405 of the ITAA 1997; or (11) was entitled to claim the private health insurance tax offset under Subdivision 61-H of the ITAA 1997; or (12) had a reportable fringe benefits amount identified on their PAYG payment summary; or (13) received a distribution from a trust, company or partnership on which family trust distribution tax has been paid; or (14) received a distribution of income from a trust on which the trustee was liable for ultimate beneficiary non-disclosure tax; or (15) derived assessable income from dividends or distributions and franking credits that exceeded $6000; or (16) was eligible to receive a Super Co-contribution on personal contributions made to a complying superannuation fund or retirement savings account. | • withholding payments covered by Subdivision 12-F in Schedule 1 to the Tax Administration Act 1953 (\"TAA 1953\") (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the TAA 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by section 12-140 in Schedule 1 to the TAA 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the TAA 1953 (relating to mining payments); or | TABLE B | Every person, except where they are described in Table N, who has received from my High Wealth Individuals Task Force a letter described as: ' Notification of requirement for a detailed form of return for the year of income ended 30 June 2005 (or approved period in lieu) '. | TABLE C | Every person (not being a full self-assessment taxpayer), except where they are described in Table L, who was an Australian resident for the whole of the year of income and (1) whose taxable income for the year of income exceeded $6000, or (2) who ceased full-time education for the first time during the year of income and whose taxable income exceeded the lesser of $6000 or the equivalent of $500 multiplied by the number of months since they were engaged in full-time education (including the month in which full-time education ceased) plus pre-workforce income derived during the year of income. | (1) whose taxable income for the year of income exceeded $6000, or (2) who ceased full-time education for the first time during the year of income and whose taxable income exceeded the lesser of $6000 or the equivalent of $500 multiplied by the number of months since they were engaged in full-time education (including the month in which full-time education ceased) plus pre-workforce income derived during the year of income. | TABLE D | Every person (not being a full self-assessment taxpayer), except where they are described in Table L, who at any time during the year of income was not an Australian resident and derived income (including capital gains) that is taxable in Australia other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953. | TABLE E | Every person (not being a full self-assessment taxpayer), except where they are described in Table L, who was an Australian resident for only part of the year of income and whose taxable income exceeded the amount obtained by multiplying $500 by the number of months the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident). | TABLE F | Every person being a full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) not covered by Table M or Table N that: (1) is an Australian resident, and derived income (including capital gains) from sources in Australia or from outside Australia during the year of income; or (2) is a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953 during the year of income. | (1) is an Australian resident, and derived income (including capital gains) from sources in Australia or from outside Australia during the year of income; or (2) is a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953 during the year of income. | TABLE G | Every trustee of a superannuation fund, an approved deposit fund or pooled superannuation trust, not covered by Table M or Table N, that : (1) is an Australian resident; or (2) is a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia, other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953 during the year of income. | (1) is an Australian resident; or (2) is a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia, other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953 during the year of income. | TABLE H | Every person that during the year of income was a head company of a consolidated group or a MEC group pursuant to Part 3-90 of the ITAA 1997. | TABLE I | Every person liable for tax as 'agent for a non-resident insurer', 'agent for a non-resident reinsurer', 'master of the ship or agent or other representative in Australia of the owner or charterer' or from being in 'control of a non-resident's money'. | TABLE J | A partnership return required under this instrument, including for a \"foreign hybrid\" treated as a partnership by Division 830 of the ITAA 1997, is to be lodged by the partners resident in Australia or by any of them who satisfies the conditions set out below: (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership of the year of income, as the case may be. | (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership of the year of income, as the case may be. | If there is no partner resident in Australia, the return is to be lodged by the partnership's agent in Australia. | TABLE K | Where a trust estate has derived income (including capital gains) and the trustee is not covered by Tables L, M or N, a trust return is required to be lodged by the trustee resident in Australia. If there is no trustee resident in Australia, the return is to be lodged by the trust's public officer or, where no public officer is appointed, by the trust's agent in Australia. | TABLE L | (1) Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, newstart allowance, sickness allowance, youth allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), mature age allowance, austudy payment; Exceptional circumstances relief payments, farm help income support (previously known as restart income support); Specified Commonwealth education and training payments, that are payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme; Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance, Textile, Clothing and Footwear Special Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; AND (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $7,383 . (2) Every person who qualified for a tax offset under section 160AAAA of the ITAA 1936 during the year of income and whose taxable income was less than or equal to the following amounts: (A) if at any time during the year of income the person was single, widowed or separated - $20,500 (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $19,383 (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $16,806 If a person is covered by more than one category during the year of income, the person is taken to be covered by category A or, if category A does not apply, category B. (3) Every person who received income during the year of income from the following AND did not qualify for a tax offset under section 160AAAA of the ITAA 1936: Social security pensions: Age pension, bereavement allowance, disability support pension (where taxpayer is of age pension age), wife pension (where taxpayer or spouse is of age pension age), parenting payment (single), widow B pension, carer payment (where taxpayer or caree is of age pension age); or Department of Veterans' Affairs service pensions: Invalidity service pension (where taxpayer or spouse is of age pension age), partner service pension (where taxpayer or spouse is of age pension age or the spouse does not receive an invalidity service pension or where the taxpayer is non-illness separated from the spouse), carer service pension (where taxpayer or caree is of age pension age or the spouse does not receive an invalidity service pension), income support supplement (where the taxpayer does not receive the supplement on the grounds of permanent incapacity, or the taxpayer, spouse, or person cared for is of age pension age or the taxpayer's spouse does not receive an invalidity service pension or a disability support pension), Defence Force Income Support Allowance (DFISA) (where the pension, payment or allowance to which it relates is taxable), or DFISA-like payments AND (I) who received their payments from Centrelink and whose taxable income for the year was less than or equal to the amounts shown below: (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $19,252 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $18,382 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $16,123 OR (II) who received their payments from Department of Veterans' Affairs and whose taxable income for the year of income was less than or equal to the amounts shown below: (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated $18,652 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $17,793 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $15,617 If a person is covered by more than one category during the year of income, the person is taken to be covered by category A or, if category A does not apply, category B. | (1) Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, newstart allowance, sickness allowance, youth allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), mature age allowance, austudy payment; Exceptional circumstances relief payments, farm help income support (previously known as restart income support); Specified Commonwealth education and training payments, that are payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme; Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance, Textile, Clothing and Footwear Special Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; AND (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $7,383 . (2) Every person who qualified for a tax offset under section 160AAAA of the ITAA 1936 during the year of income and whose taxable income was less than or equal to the following amounts: (A) if at any time during the year of income the person was single, widowed or separated - $20,500 (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $19,383 (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $16,806 If a person is covered by more than one category during the year of income, the person is taken to be covered by category A or, if category A does not apply, category B. (3) Every person who received income during the year of income from the following AND did not qualify for a tax offset under section 160AAAA of the ITAA 1936: Social security pensions: Age pension, bereavement allowance, disability support pension (where taxpayer is of age pension age), wife pension (where taxpayer or spouse is of age pension age), parenting payment (single), widow B pension, carer payment (where taxpayer or caree is of age pension age); or Department of Veterans' Affairs service pensions: Invalidity service pension (where taxpayer or spouse is of age pension age), partner service pension (where taxpayer or spouse is of age pension age or the spouse does not receive an invalidity service pension or where the taxpayer is non-illness separated from the spouse), carer service pension (where taxpayer or caree is of age pension age or the spouse does not receive an invalidity service pension), income support supplement (where the taxpayer does not receive the supplement on the grounds of permanent incapacity, or the taxpayer, spouse, or person cared for is of age pension age or the taxpayer's spouse does not receive an invalidity service pension or a disability support pension), Defence Force Income Support Allowance (DFISA) (where the pension, payment or allowance to which it relates is taxable), or DFISA-like payments AND (I) who received their payments from Centrelink and whose taxable income for the year was less than or equal to the amounts shown below: (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $19,252 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $18,382 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $16,123 OR (II) who received their payments from Department of Veterans' Affairs and whose taxable income for the year of income was less than or equal to the amounts shown below: (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated $18,652 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $17,793 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $15,617 If a person is covered by more than one category during the year of income, the person is taken to be covered by category A or, if category A does not apply, category B. | (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $7,383 . | (A) if at any time during the year of income the person was single, widowed or separated - $20,500 (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $19,383 (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $16,806 | (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $19,252 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $18,382 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $16,123 | (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated $18,652 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $17,793 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $15,617 | TABLE M | Any non-profit company that is an Australian resident and whose taxable income for the year of income does not exceed $416. | Any non-profit association, organisation, institution, society or club, the income of which is exempt from liability to income tax under the provisions of section 23 of the ITAA 1936 or Division 50 of the ITAA 1997. | Any State/Territory body the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the ITAA 1936. | TABLE N | Any person that for the whole of the year of income was: (a) a subsidiary member of a consolidated group (as defined in Division 703 of the ITAA 1997); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the ITAA 1997). | (a) a subsidiary member of a consolidated group (as defined in Division 703 of the ITAA 1997); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the ITAA 1997). | This description only operates as an exception to a requirement to give me an income tax return with respect to the entity's activities that are consolidated into the head company of the group under Part 3-90 of the ITAA 1997. | AUSTRALIA INCLUDES TERRITORIES AND CERTAIN SEA INSTALLATIONS AND OFFSHORE AREAS | In this instrument 'Australia' includes Norfolk Island, the Territory of Cocos (Keeling) Islands, the Territory of Christmas Island and certain sea installations and offshore areas. However, income derived by Territory residents, Territory companies or Territory trusts (as defined in Division 1A of Part III of the ITAA 1936) of Norfolk Island, from sources in Norfolk Island and from outside Australia, is exempt from income tax under the provisions of sections 24F and 24G of the ITAA 1936. | DEFERRAL OF TIME FOR LODGMENT OF RETURNS | In accordance with section 388-55 of Schedule 1 to the TAA 1953, I may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. | NOTICE OF REQUIREMENT TO LODGE A RETURN AND/OR INFORMATION | Nothing in this instrument prevents me or an authorised officer of the Tax Office from issuing a notice, pursuant to section 162 or section 163 of the ITAA 1936, requiring a person to give me a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. | EXEMPTION FROM REQUIREMENT TO LODGE RETURNS | Nothing in this instrument prevents me or an authorised officer of the Tax Office from granting an exemption from lodgment, whether conditional or not, for specific returns or classes of returns from time to time. | LODGMENT OF FRANKING ACCOUNT TAX RETURNS | If a corporate tax entity incurs, at any time during its 2004-05 income year, a liability to pay franking deficit tax or over-franking tax, or an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997, it is required to lodge a franking account tax return for that income year. | A corporate tax entity is also required to lodge a franking account tax return for its 2004-05 income year if a refund of income tax is taken by section 205-50 of the ITAA 1997 to have been paid to the entity at any time during that year. | If a corporate tax entity does not incur, during the income year, a liability to pay any amount of franking deficit tax or over-franking tax, or an obligation to disclose information under section 204-75 of the ITAA 1997, and it has not received a refund of income tax mentioned above, then it is not required to lodge a franking account tax return. | DATE OF LODGMENT OF FRANKING ACCOUNT TAX RETURN | The franking account tax return must be lodged in the approved form by the last day of the month following the end of the income year in which the liability was incurred, or the refund is taken to have been paid, or the disclosure obligation arose. | This is also the date on which the franking deficit tax and over-franking tax, if any, is payable. In certain cases where a refund of income tax is received the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). | In these cases the franking account tax return accounting for that refund must be lodged by the payment date provided for in the law. | SPECIAL RULES FOR LATE BALANCING CORPORATE TAX ENTITIES THAT ELECT TO USE 30 JUNE AS A BASIS FOR DETERMINING THEIR FRANKING DEFICIT TAX LIABILITY | Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability are required to lodge a franking account tax return and meet their liability for franking deficit tax in accordance with the rules contained in Division 214 of the Income Tax (Transitional Provisions) Act 1997 (the 'IT(TP)A 1997'). | Where a late balancing corporate tax entity that elects to have its franking deficit tax liability determined on 30 June: 1. incurs at any time during its 2004-05 income year a liability to pay over-franking tax or to pay franking deficit tax under Division 205 of the ITAA 1997 ; or 2. has an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; | 1. incurs at any time during its 2004-05 income year a liability to pay over-franking tax or to pay franking deficit tax under Division 205 of the ITAA 1997 ; or 2. has an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997; | it is required to lodge a franking account tax return for that income year. | This franking account tax return is in addition to the one lodged in accordance with Division 214 of the IT(TP)A 1997 and it must be lodged in the approved form by the last day of the month following the income year in which the over-franking tax liability or the Division 205 franking deficit tax liability was incurred or in which the disclosure obligation arose. | This is also the date on which the over-franking tax or the Division 205 franking deficit tax liability, if any, is payable. | LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURNS | A Pooled Development Fund (PDF) for the purposes of the ITAA 1997, that has (or because of a refund of income tax, is taken to have) a deficit balance in the PDF's venture capital sub-account at the end of its 2004-2005 income year, or immediately before the entity ceases to be a PDF during that year, is required to pay venture capital deficit tax and is required to lodge a venture capital deficit tax return for that year. | PDFs which have a nil or credit balance in the venture capital sub-account at the close of the income year or immediately before they cease to be PDFs (and which are not taken to have a deficit at the relevant time by virtue of a refund of income tax) are not required to lodge a venture capital deficit tax return. | DATE OF LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURN | The venture capital deficit tax return must be lodged in the approved form by the last day of the month following the end of the income year. (This is also the date on which the venture capital deficit tax is payable). | LODGMENT IN THE APPROVED FORM | A return, notice, statement, or other document (including any schedule) required by the Commissioner under this instrument must be lodged in the approved form. In accordance with section 388-50 in Schedule 1 to the TAA 1953 a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the required manner (which may include electronically). | • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the required manner (which may include electronically). | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to give me a return or any other information under the ITAA 1936 or the ITAA 1997, commits an offence and is liable, on conviction, to a penalty not exceeding $2,200 if it is the first offence. If convicted of a second offence, that person becomes liable to a penalty not exceeding $4,400. If convicted of a third or subsequent offence, that person becomes liable to a penalty not exceeding $5,500 or imprisonment for a period of not more than 12 months, or both. A company may be liable to a fine not exceeding $27,500. Alternatively: (1) any person or full self-assessment taxpayer may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the TAA 1953; (2) companies and trustees of corporate unit trusts, public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking account return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the TAA 1953. | (1) any person or full self-assessment taxpayer may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the TAA 1953; (2) companies and trustees of corporate unit trusts, public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking account return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the TAA 1953.", "Related_Explanatory_Statements": "OPS 2005/5 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20055/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2005/6", "Title": "Lodgment of returns and statements in accordance with the Superannuation Industry (Supervision) Act 1993 , Superannuation Contributions Tax (Assessment And Collection) Act 1997 , Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act for the year ended 30 June 2005 ", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993; Superannuation Contributions Tax (Assessment And Collection) Act 1997; Superannuation Contributions Tax (Members Of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Income tax returns > 2005", "Date_of_Issue": "15 June 2005", "Signatory": "Signed M. J. Carmody (M.J. Carmody) Commissioner of Taxation", "Registration_Number": "F2005L01543", "Registration_Date": "15 June 2005", "Body": "Instrument ID: 2005/ITD/006 | I, Michael Joseph Carmody, make the following Legislative Instrument regarding lodgment of returns and statements in accordance with the Superannuation Industry (Supervision) Act 1993 , Superannuation Contributions Tax (Assessment And Collection) Act 1997 , Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 for the year ended 30 June 2005. | Citation | This instrument may be cited as Lodgment of returns and statements in accordance with the Superannuation Industry (Supervision) Act 1993 , Superannuation Contributions Tax (Assessment And Collection) Act 1997 , Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act for the year ended 30 June 2005 . | LODGMENT OF RETURNS IN ACCORDANCE WITH THE SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 | Where a taxpayer is a self managed superannuation fund (as defined in the Superannuation Industry (Supervision) Act 1993 (SIS Act) at any time during the year of income ended 30 June 2005 (or approved period in lieu), then in accordance with section 36A of the SIS Act the period for lodgment of a return under that section is the period ending on the day that the taxpayer is required to lodge its income tax return. | LODGMENT OF STATEMENTS (IN A CERTAIN FORM) BY SUPERANNUATION PROVIDERS | In accordance with section 14 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 (the SCT(A&C) Act) and section 13 of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 (the CP Act), I require a superannuation provider, other than a self-assessing superannuation provider, who keeps particulars required to be given in a statement under section 13 of the SCT(A&C) Act and section 12 of the CP Act by a data processing device, or a person who keeps particulars required to be given in a statement under section 13 of the SCT(A&C) Act or section 12 of the CP Act for or on behalf of a superannuation provider by a data processing device, to give to me, on or before 31 October 2005 or such later date as I may allow, the particulars required to be given in a statement in accordance with section 13 of the SCT(A&C) Act or section 12 of the CP Act in any of the following ways (subject to the restrictions on the use of paper forms):- | • Electronic Commerce Interface | Data can be transmitted using the Internet. Data sent via the Internet must be formatted according to the Tax Office Superannuation Member Contributions Statement Electronic Media Specification final Version 7.0 (MCS). | • Magnetic Information Processing Services | Data can be transmitted using Magnetic Information Processing Services (MIPS) on the following magnetic media: a) zip disk; or b) 18 or 36 track cartridge; or c) 90 metre, 40mm DAT with recording density of DDSI (that is, uncompressed); or d) 3.5 inch High Density floppy disk; e) CD-ROM; or f) DVD | a) zip disk; or b) 18 or 36 track cartridge; or c) 90 metre, 40mm DAT with recording density of DDSI (that is, uncompressed); or d) 3.5 inch High Density floppy disk; e) CD-ROM; or f) DVD | Data sent via MIPS must be formatted according to the MCS. | • Electronic Form | Data may be captured using an electronic form (SuperReport) which can be obtained from the Tax Office or via the Tax Office website. This data can be forwarded to the Tax Office using Electronic Commerce Interface (ECI) or MIPS. | • Electronic Lodgment Service (ELS) | Data may be transmitted by participants in the Tax Office Electronic Lodgment Service (ELS) program who hold Tax Office certified software, which contains the surcharge contribution lodgment option. | • Paper Form | Data may be sent, typed or handwritten, on a paper form provided by the Tax Office for the purpose. | It is acceptable to photocopy or download the paper form. All information must be entered by hand or by typewriting. | Restrictions in relation to paper forms. | A superannuation provider that does not keep the particulars required to be given in a statement under either section 13 of the SCT(A&C) Act or section 12 of the CP Act by a data processing device, or a person who does not keep particulars required to be given in a statement under section 13 of the SCT(A&C) Act or section 12 of the CP Act for or on behalf of a superannuation provider by a data processing device may use paper forms but, a) may not lodge statements by way of paper forms if there are 100 or more members; and b) may not lodge more than 20 paper forms. | a) may not lodge statements by way of paper forms if there are 100 or more members; and b) may not lodge more than 20 paper forms. | EXEMPTION FROM REQUIREMENT TO GIVE PARTICULARS IN A SPECIFIC FORM | Nothing in this instrument prevents me or an authorised officer of the Tax Office from exempting a superannuation provider who keeps particulars required to be given in a statement under section 13 of the SCT(A&C) Act or section 12 of the CP Act by a data processing device, or a person who keeps particulars required to be given in a statement under section 13 of the SCT(A&C)Act or section 12 of the CP Act for or on behalf of a superannuation provider by a data processing device, from giving those particulars by way of a data processing device. | LODGMENT OF STATEMENTS (IN A CERTAIN FORM) BY SELF-ASSESSING SUPERANNUATION PROVIDERS | In accordance with section 15A of the SCT(A&C) Act, I have determined that a self-assessing superannuation provider for the financial year ended 30 June 2005 is a superannuation provider that: a) has fewer than five members; and b) holds contributed amounts in relation to those members for the financial year; and c) does not give a statement to me under subsection 13(2) of the SCT(A&C) Act in relation to those members for the financial year on or before 31 October 2005 (or such later date as I have allowed); and d) can calculate the adjusted taxable income for each of those members for the financial year; and e) can calculate for each member whose adjusted taxable income is greater than the surcharge threshold: i) the surchargeable contributions; and ii) the rate of surcharge that applies; and iii) the surcharge payable. | a) has fewer than five members; and b) holds contributed amounts in relation to those members for the financial year; and c) does not give a statement to me under subsection 13(2) of the SCT(A&C) Act in relation to those members for the financial year on or before 31 October 2005 (or such later date as I have allowed); and d) can calculate the adjusted taxable income for each of those members for the financial year; and e) can calculate for each member whose adjusted taxable income is greater than the surcharge threshold: i) the surchargeable contributions; and ii) the rate of surcharge that applies; and iii) the surcharge payable. | i) the surchargeable contributions; and ii) the rate of surcharge that applies; and iii) the surcharge payable. | I require a self-assessing superannuation provider to prepare a statement that contains the particulars referred to in subsection 13(2) of the SCT(A&C) Act and to: a) send the statement to me by electronic transmission on or before, but no later than, the day on which the superannuation provider is required to lodge its income tax return; and b) pay the amount of the surcharge assessed to be within seven days of sending the statement | a) send the statement to me by electronic transmission on or before, but no later than, the day on which the superannuation provider is required to lodge its income tax return; and b) pay the amount of the surcharge assessed to be within seven days of sending the statement | For the purposes of sending a statement by electronic transmission, a self-assessing superannuation provider may use any of the following: | • Electronic Commerce Interface (ECI) | Data can be transmitted using the Internet. Data sent via the Internet must be formatted according to the Tax Office Superannuation Member Contributions Statement Electronic Media Specification final Version 7.0 (MCS). | • Magnetic Information Processing Services | Data can be transmitted using Magnetic Information Processing Services (MIPS) on the following magnetic media: a) zip disk; or b) 18 or 36 track cartridge; or c) 90 metre, 40mm DAT with recording density of DDSI (that is, uncompressed); or d) 3.5 inch High Density floppy disk; e) CD-ROM; or f) DVD | a) zip disk; or b) 18 or 36 track cartridge; or c) 90 metre, 40mm DAT with recording density of DDSI (that is, uncompressed); or d) 3.5 inch High Density floppy disk; e) CD-ROM; or f) DVD | Data sent via MIPS must be formatted according to the MCS. | • Electronic Form | Data may be captured using a SuperReport which can be obtained from the Tax Office or via the Tax Office website. This data can be forwarded to the Tax Office using ECI or MIPS. | • Electronic Lodgment Service | Data may be transmitted by participants in the Tax Office ELS program who hold Tax Office certified software, which contains the surcharge contribution lodgment option. | PENALTIES FOR NON-COMPLIANCE | A trustee who contravenes the requirement to lodge a self managed superannuation fund return under section 36A of the SIS Act 1993 is guilty of an offence and if convicted is liable to a penalty not exceeding 50 penalty units (currently $5500). | If the particulars required to be reported in a statement under section 13 of the SCT(A&C) Act are kept by a superannuation provider by a data processing device, or by a person for or on behalf of a superannuation provider by a data processing device and those particulars are not given in the way specified in this instrument, the superannuation provider or the person is guilty of an offence punishable on conviction by a fine of not more than 60 penalty units (currently $6600). | A self-assessing superannuation provider who does not give a statement in the way specified in this notice is guilty of an offence under section 15B(5) of the SCT(A&C) Act and if convicted is liable to penalty not exceeding 60 penalty units (currently $6600).", "Related_Explanatory_Statements": "OPS 2005/6 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20056/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2006/LC/2", "Title": "Lodgment of statements by superannuation providers for the year ended 30 June 2006 in accordance with the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 and the Superannuation Guarantee (Administration) Act 1992 ", "Enabling_Act": "Superannuation (Government Co-contribution for Low Income Earners) Act 2003; Superannuation Guarantee (Administration) Act 1992", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Lodgment of returns and statements > 2006", "Date_of_Issue": "25 October 2006", "Signatory": "Signed M. D'Ascenzo (M. D'Ascenzo) Commissioner of Taxation", "Registration_Number": "F2006L03536", "Registration_Date": "27 October 2006", "Body": "Instrument ID: 2006/LC/2 | I, Michael D'Ascenzo, make the following Legislative Instrument regarding lodgment of statements by superannuation providers for the year ended 30 June 2006 in accordance with sections 26 and 29 the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 and section 78 the Superannuation Guarantee (Administration) Act 1992 . | Citation | This instrument may be cited as Lodgment of statements by superannuation providers for the year ended 30 June 2006 in accordance with the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 and the Superannuation Guarantee (Administration) Act 1992 . | LODGMENT OF STATEMENTS BY SUPERANNUATION PROVIDERS | I require a superannuation provider as defined in each of these Acts or a person who keeps particulars for or on behalf of a superannuation provider to give to me, on or before 31 October 2006 or such later date as I may allow, the particulars to be given in a statement given under section 26 of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 or section 78 of the Superannuation Guarantee (Administration) Act 1992 , in accordance with section 29 of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 and section 388-50 in Schedule 1 of the Taxation Administration Act 1953 . | If the fund is a self managed superannuation fund within the meaning of section 17A of the Superannuation Industry (Supervision) Act 1993 , the superannuation provider or a person who keeps particulars for or on behalf of the superannuation provider must give the statement to me by 31 March 2007 or such later date as I may allow. | LODGMENT OF STATEMENTS IN A CERTAIN FORM | The particulars required to be given in a statement given under section 26 of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 or section 78 of the Superannuation Guarantee (Administration) Act 1992 may be provided in any of the following ways (subject to the restrictions on the use of paper forms): • Electronic Commerce Interface Data can be transmitted using the Internet. Data sent via the Internet must be formatted according to the Tax Office Superannuation Member Contributions Statement Electronic Media Specification final Version 7.0 (MCS). • Magnetic Information Processing Services Data can be transmitted using Magnetic Information Processing Services (MIPS) on the following magnetic media: a) zip disk; or b) 18 or 36 track cartridge; or c) 90 metre, 40mm DAT with recording density of DDSI (that is, uncompressed); or d) 3.5 inch High Density floppy disk; e) CD-ROM; or f) DVD Data sent via MIPS must be formatted according to the MCS. • Electronic Form Data may be captured using an electronic form (SuperReport) which can be obtained from the Tax Office or via the Tax Office website. This data can be forwarded to the Tax Office using Electronic Commerce Interface (ECI) or MIPS. • Electronic Lodgment Service (ELS ) Data may be transmitted by participants in the Tax Office Electronic Lodgment Service (ELS) program who hold Tax Office certified software, which contains the surcharge contribution lodgment option. • Paper Form Data may be sent, typed or handwritten, on a paper form provided by the Tax Office for the purpose. It is acceptable to photocopy or download the paper form. All information must be entered by hand or by typewriting. | • Electronic Commerce Interface Data can be transmitted using the Internet. Data sent via the Internet must be formatted according to the Tax Office Superannuation Member Contributions Statement Electronic Media Specification final Version 7.0 (MCS). • Magnetic Information Processing Services Data can be transmitted using Magnetic Information Processing Services (MIPS) on the following magnetic media: a) zip disk; or b) 18 or 36 track cartridge; or c) 90 metre, 40mm DAT with recording density of DDSI (that is, uncompressed); or d) 3.5 inch High Density floppy disk; e) CD-ROM; or f) DVD Data sent via MIPS must be formatted according to the MCS. • Electronic Form Data may be captured using an electronic form (SuperReport) which can be obtained from the Tax Office or via the Tax Office website. This data can be forwarded to the Tax Office using Electronic Commerce Interface (ECI) or MIPS. • Electronic Lodgment Service (ELS ) Data may be transmitted by participants in the Tax Office Electronic Lodgment Service (ELS) program who hold Tax Office certified software, which contains the surcharge contribution lodgment option. • Paper Form Data may be sent, typed or handwritten, on a paper form provided by the Tax Office for the purpose. It is acceptable to photocopy or download the paper form. All information must be entered by hand or by typewriting. | a) zip disk; or b) 18 or 36 track cartridge; or c) 90 metre, 40mm DAT with recording density of DDSI (that is, uncompressed); or d) 3.5 inch High Density floppy disk; e) CD-ROM; or f) DVD | Restrictions in relation to paper forms | A superannuation provider or a person who keeps particulars for or on behalf of a superannuation provider that does not keep the particulars required to be given in a statement under either section 26 of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 or section 78 of the Superannuation Guarantee (Administration) Act 1992 electronically, may use paper forms but, a) may not lodge statements by way of paper forms if there are 100 or more members; and b) may not lodge more than 20 paper forms. | a) may not lodge statements by way of paper forms if there are 100 or more members; and b) may not lodge more than 20 paper forms. | EXEMPTION FROM REQUIREMENT TO GIVE PARTICULARS IN A SPECIFIC FORM | Nothing in this instrument prevents me or an authorised officer from exempting a superannuation provider or a person who keeps particulars for or on behalf of a superannuation provider required to be given under section 26 of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 or section 78 of the Superannuation Guarantee (Administration) Act 1992 from giving those particulars electronically. | PENALTIES FOR NON-COMPLIANCE | If the particulars required to be reported in a statement under section 26 of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 are not given in the way specified and within the time prescribed in this instrument the superannuation provider is guilty of an offence with a penalty not exceeding 50 penalty units (currently $5500). | If the particulars required to be reported in a statement under section 78 of the Superannuation Guarantee (Administration) Act 1992 are not provided in the approved form and within the time prescribed the superannuation provider is liable to an administrative penalty of 5 penalty units (currently $550) for each relevant member in respect of whom a statement has not been provided in the approved form and within the time prescribed.", "Related_Explanatory_Statements": "OPS 2006/LC/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS2006LC2/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2022/1", "Title": "Income Tax: Alternative method for calculating the tax free component and taxable component of a superannuation benefit paid during the 2021-22 financial year for recipients of certain pensions under the Defence Force Retirement and Death Benefits Act 1973 and the Trust Deed referred to in section 4 of the Military Superannuation and Benefits Act 1991", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Military superannuation > 2022", "Date_of_Issue": "9 December 2021", "Signatory": "Ben Kelly Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2022L00004", "Registration_Date": "4 January 2022", "Body": "1. Name of instrument: This determination is the Income Tax: Alternative method for calculating the tax free component and taxable component of a superannuation benefit paid during the 2021-22 financial year for recipients of certain pensions under the Defence Force Retirement and Death Benefits Act 1973 and the Trust Deed referred to in section 4 of the Military Superannuation and Benefits Act 1991. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This instrument specifies an alternative method for calculating the tax free component and taxable component under section 307-125 of the Income Tax Assessment Act 1997 of a superannuation benefit paid during the 2021-22 financial year. It applies to superannuation benefits that are superannuation lump sums specified in section 4 below which include superannuation benefits that have been paid both before and after the commencement of this instrument. (1) The alternative method is that the superannuation benefit is taken to be paid in a way such that the tax free component and the taxable component of the benefit bears the same proportion to the amount of the benefit that the corresponding component of the superannuation interest identified in subsection 3(2) bears to the value of the superannuation interest. (2) For the purposes of subsection 3(1), the superannuation interest is the superannuation interest supporting a pension specified in section 4. For the purposes of this section, assume that the pension is a superannuation income stream. (3) For the purposes of subsection 3(1), determine the value of the superannuation interest and the amount of the tax free component and the taxable component of the interest when the relevant pension commenced. (4) For the avoidance of doubt, the tax free component and taxable component amounts determined in accordance with the alternative method set out in subsection 3(1) are subject to any modification to the tax free component and taxable component that may arise due to the application of section 307-145 or section 307-150 of the Income Tax Assessment Act 1997. (1) The alternative method is that the superannuation benefit is taken to be paid in a way such that the tax free component and the taxable component of the benefit bears the same proportion to the amount of the benefit that the corresponding component of the superannuation interest identified in subsection 3(2) bears to the value of the superannuation interest. (2) For the purposes of subsection 3(1), the superannuation interest is the superannuation interest supporting a pension specified in section 4. For the purposes of this section, assume that the pension is a superannuation income stream. (3) For the purposes of subsection 3(1), determine the value of the superannuation interest and the amount of the tax free component and the taxable component of the interest when the relevant pension commenced. (4) For the avoidance of doubt, the tax free component and taxable component amounts determined in accordance with the alternative method set out in subsection 3(1) are subject to any modification to the tax free component and taxable component that may arise due to the application of section 307-145 or section 307-150 of the Income Tax Assessment Act 1997. | 4. Determination: This instrument applies to: (1) superannuation benefits paid during the 2021-22 financial year that are superannuation lump sums paid to an individual as a pension in accordance with subsection 31(1) or subsection 32(1) of the Defence Force Retirement and Death Benefits Act 1973 (DFRDB Act) that commenced on or after 20 September 2007; (2) superannuation benefits paid during the 2021-22 financial year that are superannuation lump sums paid to an individual (reversionary beneficiary) as a pension in accordance with subsection 39(1), subsection 42(1) or subsection 43(1) of the DFRDB Act where the primary beneficiary received superannuation benefits as a pension in accordance with section 31 that commenced on or after 20 September 2007; (3) superannuation benefits paid during the 2021-22 financial year that are superannuation lump sums paid to an individual (non-reversionary beneficiary) as a pension in accordance with subsection 43A(1) or 43A(2) or subsection 44(2) of the DFRDB Act that commenced on or after 20 September 2007; (4) superannuation benefits paid during the 2021-22 financial year that are superannuation lump sums paid to an individual as a pension in accordance with rule 27(1) or rule 28(1) of the Military Superannuation and Benefits Rules (MSBS Rules) set out in the Schedule to the Trust Deed as referred to in section 4 of the Military Superannuation and Benefits Act 1991 that commenced on or after 20 September 2007; (5) superannuation benefits paid during the 2021-22 financial year that are superannuation lump sums paid to an individual (reversionary beneficiary) as a pension in accordance with rule 42(1), rule 42(3), or rule 46(1) of the MSBS Rules where the primary beneficiary received superannuation benefits as a pension in accordance with rule 27(1) or rule 28(1) that commenced on or after 20 September 2007. (1) superannuation benefits paid during the 2021-22 financial year that are superannuation lump sums paid to an individual as a pension in accordance with subsection 31(1) or subsection 32(1) of the Defence Force Retirement and Death Benefits Act 1973 (DFRDB Act) that commenced on or after 20 September 2007; (2) superannuation benefits paid during the 2021-22 financial year that are superannuation lump sums paid to an individual (reversionary beneficiary) as a pension in accordance with subsection 39(1), subsection 42(1) or subsection 43(1) of the DFRDB Act where the primary beneficiary received superannuation benefits as a pension in accordance with section 31 that commenced on or after 20 September 2007; (3) superannuation benefits paid during the 2021-22 financial year that are superannuation lump sums paid to an individual (non-reversionary beneficiary) as a pension in accordance with subsection 43A(1) or 43A(2) or subsection 44(2) of the DFRDB Act that commenced on or after 20 September 2007; (4) superannuation benefits paid during the 2021-22 financial year that are superannuation lump sums paid to an individual as a pension in accordance with rule 27(1) or rule 28(1) of the Military Superannuation and Benefits Rules (MSBS Rules) set out in the Schedule to the Trust Deed as referred to in section 4 of the Military Superannuation and Benefits Act 1991 that commenced on or after 20 September 2007; (5) superannuation benefits paid during the 2021-22 financial year that are superannuation lump sums paid to an individual (reversionary beneficiary) as a pension in accordance with rule 42(1), rule 42(3), or rule 46(1) of the MSBS Rules where the primary beneficiary received superannuation benefits as a pension in accordance with rule 27(1) or rule 28(1) that commenced on or after 20 September 2007. | 5. Definitions: All terms take their meaning from the Income Tax Assessment Act 1997, the Defence Force Retirement and Death Benefits Act 1973 and the Military Superannuation and Benefits Act 1991.", "Related_Explanatory_Statements": "LI 2022/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/MS20221/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "MS 2021/1", "Title": "Pre-1 July 2021 alternative method for calculating the tax free component and taxable component of a superannuation benefit for recipients of certain pensions under the Defence Force Retirement and Death Benefits Act 1973 and the Trust Deed referred to in section 4 of the Military Superannuation and Benefits Act 1991", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Military superannuation > 2021", "Date_of_Issue": "25 June 2021", "Signatory": "Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2021L00901", "Registration_Date": "30 June 2021", "Body": "1. Name of instrument: This determination is the Pre-1 July 2021 alternative method for calculating the tax free component and taxable component of a superannuation benefit for recipients of certain pensions under the Defence Force Retirement and Death Benefits Act 1973 and the Trust Deed referred to in section 4 of the Military Superannuation and Benefits Act 1991. | 2. Commencement: This determination commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This instrument specifies an alternative method for calculating the tax free component and taxable component of a superannuation benefit under section 307-125 of the Income Tax Assessment Act 1997. It applies to superannuation benefits that are superannuation lump sums specified in clause 4 below which include superannuation benefits that have been paid both before and after the commencement of this instrument. (a) The alternative method is that the superannuation benefit is taken to be paid in a way such that the tax free component and the taxable component of the benefit bears the same proportion to the amount of the benefit that the corresponding component of the superannuation interest identified in subclause 3(b) bears to the value of the superannuation interest. (b) For the purposes of subclause 3(a), the superannuation interest is the superannuation interest supporting a pension specified in clause 4. For the purposes of this clause, assume that the pension is a superannuation income stream. (c) For the purposes of subclause 3(a), determine the value of the superannuation interest and the amount of the tax free component and the taxable component of the interest when the relevant pension commenced. (d) For the avoidance of doubt, the tax free component and taxable component amounts determined in accordance with the alternative method set out in subclause 3(a) are subject to any modification to the tax free component and taxable component that may arise due to the application of section 307-145 or section 307-150 of the Income Tax Assessment Act 1997. (a) The alternative method is that the superannuation benefit is taken to be paid in a way such that the tax free component and the taxable component of the benefit bears the same proportion to the amount of the benefit that the corresponding component of the superannuation interest identified in subclause 3(b) bears to the value of the superannuation interest. (b) For the purposes of subclause 3(a), the superannuation interest is the superannuation interest supporting a pension specified in clause 4. For the purposes of this clause, assume that the pension is a superannuation income stream. (c) For the purposes of subclause 3(a), determine the value of the superannuation interest and the amount of the tax free component and the taxable component of the interest when the relevant pension commenced. (d) For the avoidance of doubt, the tax free component and taxable component amounts determined in accordance with the alternative method set out in subclause 3(a) are subject to any modification to the tax free component and taxable component that may arise due to the application of section 307-145 or section 307-150 of the Income Tax Assessment Act 1997. | 4. Determination: This instrument applies to (a) superannuation benefits paid before 1 July 2021 that are superannuation lump sums paid to an individual as a pension in accordance with section 31(1) or section 32(1) of the Defence Force Retirement and Death Benefits Act 1973 (DFRDB Act) that commenced on or after 20 September 2007; (b) superannuation benefits paid before 1 July 2021 that are superannuation lump sums paid to an individual (reversionary beneficiary) as a pension in accordance with subsection 39(1), subsection 42(1) or subsection 43(1) of the DFRDB Act where the primary beneficiary received superannuation benefits as a pension in accordance with section 31 that commenced on or after 20 September 2007; (c) superannuation benefits paid before 1 July 2021 that are superannuation lump sums paid to an individual (non-reversionary beneficiary) as a pension in accordance with subsection 43A(1) or 43A(2) or subsection 44(2) of the DFRDB Act that commenced on or after 20 September 2007; (d) superannuation benefits paid before 1 July 2021 that are superannuation lump sums paid to an individual as a pension in accordance with rule 27(1) or rule 28(1) of the Military Superannuation and Benefits Rules set out in the Schedule to the Trust Deed as referred to in section 4 of the Military Superannuation and Benefits Act 1991 (MSBS Rules) that commenced on or after 20 September 2007; (e) superannuation benefits paid before 1 July 2021 that are superannuation lump sums paid to an individual (reversionary beneficiary) as a pension in accordance with rule 42(1), rule 42(3), or rule 46(1) of the MSBS Rules where the primary beneficiary received superannuation benefits as a pension in accordance with rule 27(1) or rule 28(1) that commenced on or after 20 September 2007. (a) superannuation benefits paid before 1 July 2021 that are superannuation lump sums paid to an individual as a pension in accordance with section 31(1) or section 32(1) of the Defence Force Retirement and Death Benefits Act 1973 (DFRDB Act) that commenced on or after 20 September 2007; (b) superannuation benefits paid before 1 July 2021 that are superannuation lump sums paid to an individual (reversionary beneficiary) as a pension in accordance with subsection 39(1), subsection 42(1) or subsection 43(1) of the DFRDB Act where the primary beneficiary received superannuation benefits as a pension in accordance with section 31 that commenced on or after 20 September 2007; (c) superannuation benefits paid before 1 July 2021 that are superannuation lump sums paid to an individual (non-reversionary beneficiary) as a pension in accordance with subsection 43A(1) or 43A(2) or subsection 44(2) of the DFRDB Act that commenced on or after 20 September 2007; (d) superannuation benefits paid before 1 July 2021 that are superannuation lump sums paid to an individual as a pension in accordance with rule 27(1) or rule 28(1) of the Military Superannuation and Benefits Rules set out in the Schedule to the Trust Deed as referred to in section 4 of the Military Superannuation and Benefits Act 1991 (MSBS Rules) that commenced on or after 20 September 2007; (e) superannuation benefits paid before 1 July 2021 that are superannuation lump sums paid to an individual (reversionary beneficiary) as a pension in accordance with rule 42(1), rule 42(3), or rule 46(1) of the MSBS Rules where the primary beneficiary received superannuation benefits as a pension in accordance with rule 27(1) or rule 28(1) that commenced on or after 20 September 2007. | 5. Definitions: All terms take their meaning from the Income Tax Assessment Act 1997, the DFRDB Act and the Military Superannuation and Benefits Act 1991.", "Related_Explanatory_Statements": "MS 2021/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/MS20211/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2014/4", "Title": "Lodgment of Private Health Insurance Information in Accordance with the Private Health Insurance Act 2007 ", "Enabling_Act": "Private Health Insurance Act 2007", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Private Health Insurance Act 2007 > 2014", "Date_of_Issue": "24 June 2014", "Signatory": "Stephen Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2014L00869", "Registration_Date": "28 June 2014", "Body": "1. Revocation of previous instrument: Lodgment of Private Health Insurance Information in Accordance with the Private Health Insurance Act 2007 - F2013L01587, registered on the 19 2013, is revoked on the commencement of this determination. | 2. Name of Determination: This determination is the Lodgment of Private Health Insurance Information in Accordance with the Private Health Insurance Act 2007 . | 3. Commencement: This determination commences on 01 July 2014. | 4. Application: In accordance with section 282-30 of the Private Health Insurance Act 2007 , I require the Chief Executive Medicare, within 120 days after the end of each financial year, to give me the following information: (a) in relation to each complying private health insurance policy, the name, date of birth and address details of each person who was insured for that financial year for private health insurance rebate and/or Medicare Levy Surcharge purposes; and (b) other information for each person insured for that financial year, including: (ba) the name and contact details of the health fund that issued the policy under which they were insured; (bb) the identification code of the fund that issued the policy; (bc) the fund membership number of the policy under which the person was insured; (bd) the unique personal identifier allocated to the person by the fund that issued the policy; (be) their policy role; (bf) where relevant, their share of premiums eligible for Australian Government rebate paid in the financial year to a health fund in respect of the policy; (bg) where relevant, their share of Australian Government rebate received in respect of the policy; (bh) where relevant, their share premiums eligible for Australian Government rebate (which is the sum of premiums eligible for Australian Government rebate paid and Australian Government rebate received); (bi) where relevant, the benefit code (which indicates the maximum age based rebate percentage applicable to the associated premium amounts); (bj) where relevant, their period of complying hospital cover provided; and (bk) where relevant, the type of policy under which they were insured. (a) in relation to each complying private health insurance policy, the name, date of birth and address details of each person who was insured for that financial year for private health insurance rebate and/or Medicare Levy Surcharge purposes; and (b) other information for each person insured for that financial year, including: (ba) the name and contact details of the health fund that issued the policy under which they were insured; (bb) the identification code of the fund that issued the policy; (bc) the fund membership number of the policy under which the person was insured; (bd) the unique personal identifier allocated to the person by the fund that issued the policy; (be) their policy role; (bf) where relevant, their share of premiums eligible for Australian Government rebate paid in the financial year to a health fund in respect of the policy; (bg) where relevant, their share of Australian Government rebate received in respect of the policy; (bh) where relevant, their share premiums eligible for Australian Government rebate (which is the sum of premiums eligible for Australian Government rebate paid and Australian Government rebate received); (bi) where relevant, the benefit code (which indicates the maximum age based rebate percentage applicable to the associated premium amounts); (bj) where relevant, their period of complying hospital cover provided; and (bk) where relevant, the type of policy under which they were insured. (ba) the name and contact details of the health fund that issued the policy under which they were insured; (bb) the identification code of the fund that issued the policy; (bc) the fund membership number of the policy under which the person was insured; (bd) the unique personal identifier allocated to the person by the fund that issued the policy; (be) their policy role; (bf) where relevant, their share of premiums eligible for Australian Government rebate paid in the financial year to a health fund in respect of the policy; (bg) where relevant, their share of Australian Government rebate received in respect of the policy; (bh) where relevant, their share premiums eligible for Australian Government rebate (which is the sum of premiums eligible for Australian Government rebate paid and Australian Government rebate received); (bi) where relevant, the benefit code (which indicates the maximum age based rebate percentage applicable to the associated premium amounts); (bj) where relevant, their period of complying hospital cover provided; and (bk) where relevant, the type of policy under which they were insured. | 5. Determination: This determination applies to the Chief Executive Medicare.", "Related_Explanatory_Statements": "OPS 2014/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20144/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2014/4W", "Title": "Lodgment of Private Health Insurance Information in Accordance with the Private Health Insurance Act 2007 Revocation 2015", "Enabling_Act": "Private Health Insurance Act 2007", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Private Health Insurance Act 2007 > 2014", "Date_of_Issue": "15 June 2015", "Signatory": "Stephen John Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2015L00941", "Registration_Date": "25 June 2015", "Body": "1. Name of Revocation: This revocation is the Lodgment of Private Health Insurance Information in Accordance with the Private Health Insurance Act 2007 Revocation 2015. | 2. Commencement: This revocation commences on the day after registration on the Federal Register of Legislative Instruments. | 3. Application: This revocation repeals the 'Lodgment of Private Health Insurance Information in Accordance with the Private Health Insurance Act 2007' legislative instrument (F2014L00869) registered on 28 June 2014.", "Related_Explanatory_Statements": "OPS 2014/4W - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20144W/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2013/1", "Title": "Lodgment of Private Health Insurance Information in Accordance with the Private Health Insurance Act 2007 ", "Enabling_Act": "Private Health Insurance Act 2007", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Private Health Insurance Act 2007 > 2013", "Date_of_Issue": "22 March 2013", "Signatory": "Andrew Watson Assistant Commissioner of Taxation", "Registration_Number": "F2013L00627", "Registration_Date": "8 April 2013", "Body": "1. Name of Determination: This determination is the Lodgment of Private Health Insurance Information in Accordance with the Private Health Insurance Act 2007 . | 2. Commencement: This determination is taken to commence on 01 June 2013. | 3. Application: In accordance with section 282-30 of the Private Health Insurance Act 2007 , I require the Chief Executive Medicare, within 120 days after the end of each financial year, to give me the following information: (a) the name, date of birth and residential address of each person who was insured under a complying private health insurance policy for that financial year for private health insurance rebate and/or Medicare Levy Surcharge purposes; (b) the name of the health fund that issued the policy; (ba) the fund membership number of the policy; (bb) the unique personal identifier of each reported person; (bc) the identification code of the fund that issued the policy; (bd) the type of membership provided by the fund in respect of the policy; (be) age rebate percentage; (c) where relevant, the share of premiums paid in the financial year to a health fund in respect of the policy; (d) where relevant, the share of Australian Government rebate received in respect of the policy; (e) where relevant, the share of the total cost of the policy (f) the period of complying hospital cover provided in the financial year; (g) the total amounts paid by the Chief Executive Medicare under Division 26 for the financial year. (a) the name, date of birth and residential address of each person who was insured under a complying private health insurance policy for that financial year for private health insurance rebate and/or Medicare Levy Surcharge purposes; (b) the name of the health fund that issued the policy; (ba) the fund membership number of the policy; (bb) the unique personal identifier of each reported person; (bc) the identification code of the fund that issued the policy; (bd) the type of membership provided by the fund in respect of the policy; (be) age rebate percentage; (c) where relevant, the share of premiums paid in the financial year to a health fund in respect of the policy; (d) where relevant, the share of Australian Government rebate received in respect of the policy; (e) where relevant, the share of the total cost of the policy (f) the period of complying hospital cover provided in the financial year; (g) the total amounts paid by the Chief Executive Medicare under Division 26 for the financial year. (ba) the fund membership number of the policy; (bb) the unique personal identifier of each reported person; (bc) the identification code of the fund that issued the policy; (bd) the type of membership provided by the fund in respect of the policy; (be) age rebate percentage; | 4. Determination: This determination applies to the Chief Executive Medicare.", "Related_Explanatory_Statements": "OPS 2013/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20131/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2013/5", "Title": "Lodgment of Private Health Insurance Information in Accordance with the Private Health Insurance Act 2007 ", "Enabling_Act": "Private Health Insurance Act 2007", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Income tax > Private Health Insurance Act 2007 > 2013", "Date_of_Issue": "13 August 2013", "Signatory": "Stephen Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2013L01587", "Registration_Date": "19 August 2013", "Body": "1. Revocation of previous instrument: Lodgment of Private Health Insurance Information in Accordance with the Private Health Insurance Act 2007 - F2013L00627, registered on the 8th April 2013, is revoked on the commencement of this determination. | 2. Name of Determination: This determination is the Lodgment of Private Health Insurance Information in Accordance with the Private Health Insurance Act 2007 . | 3. Commencement: This determination is taken to commence on 01 June 2013. | 4. Application: In accordance with section 282-30 of the Private Health Insurance Act 2007 , I require the Chief Executive Medicare, within 120 days after the end of each financial year, to give me the following information: (a) the name, date of birth and residential address of each person who was insured under a complying private health insurance policy for that financial year for private health insurance rebate and/or Medicare Levy Surcharge purposes; (b) the name of the health fund that issued the policy; (ba) the fund membership number of the policy; (bb) the unique personal identifier of each reported person; (bc) the identification code of the fund that issued the policy; (bd) the type of membership provided by the fund in respect of the policy; (be) age rebate percentage; (c) where relevant, the share of premiums paid in the financial year to a health fund in respect of the policy; (d) where relevant, the share of Australian Government rebate received in respect of the policy; (e) where relevant, the share of the total cost of the policy (f) the period of complying hospital cover provided in the financial year; (g) the total amounts paid by the Chief Executive Medicare under Division 26 for the financial year. (a) the name, date of birth and residential address of each person who was insured under a complying private health insurance policy for that financial year for private health insurance rebate and/or Medicare Levy Surcharge purposes; (b) the name of the health fund that issued the policy; (ba) the fund membership number of the policy; (bb) the unique personal identifier of each reported person; (bc) the identification code of the fund that issued the policy; (bd) the type of membership provided by the fund in respect of the policy; (be) age rebate percentage; (c) where relevant, the share of premiums paid in the financial year to a health fund in respect of the policy; (d) where relevant, the share of Australian Government rebate received in respect of the policy; (e) where relevant, the share of the total cost of the policy (f) the period of complying hospital cover provided in the financial year; (g) the total amounts paid by the Chief Executive Medicare under Division 26 for the financial year. (ba) the fund membership number of the policy; (bb) the unique personal identifier of each reported person; (bc) the identification code of the fund that issued the policy; (bd) the type of membership provided by the fund in respect of the policy; (be) age rebate percentage; | 5. Determination: This determination applies to the Chief Executive Medicare.", "Related_Explanatory_Statements": "OPS 2013/5 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20135/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2015/1", "Title": "'Lodgment of account activity statements by First Home Saver Account providers for the year ended 30 June 2015 in accordance with the Taxation Administration Act 1953' ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > First home saver account providers > 2015", "Date_of_Issue": "28 May 2015", "Signatory": "Signed Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2015L00783", "Registration_Date": "3 June 2015", "Body": "I, Erin Holland, Deputy Commissioner of Taxation delegate of the Commissioner of Taxation under section 8 of the Taxation Administration Act 1953 , make the following legislative instrument regarding lodgment of statements by First Home Saver Account providers for the income year ended 30 June 2015 in accordance with the: Taxation Administration Act 1953: Section 8C , Section 8E and Section 8ZF . Taxation Administration Act 1953 (Schedule 1): Section 286-75 , Section 388-55 and Section 391-5 | Name of instrument | This instrument is the 'Lodgment of account activity statements by First Home Saver Account providers for the year ended 30 June 2015 in accordance with the Taxation Administration Act 1953' . | Commencement | This instrument is taken to have commenced on the day after it is registered. | Application | Lodgment of statements by first home saver account providers | In accordance with section 391-5 of Schedule 1 to the Taxation Administration Act 1953 the Commissioner of Taxation (the Commissioner) requires a First Home Saver Account provider to give the information set out in that section on or before 31 October 2015 or such later date as the Commissioner may allow. | Lodgment of statements in a certain form | In accordance with subsection 391-5(5) of Schedule 1 to the Taxation Administration Act 1953 , the account activity statement must be in the approved form. | The particulars required to be given in a statement given under section 391-5 of Schedule 1 to the Taxation Administration Act 1953 cannot be sent, typed or handwritten, on a paper form. Lodgment of the First Home Saver Account activity statement must be done via the Electronic Commerce Interface. | • Electronic Commerce Interface | The information can be lodged via the Electronic Commerce Interface using the Internet, provided it is formatted according to the current version of the Electronic Reporting Specification - First Home Saver Accounts (FHSA) activity report. | Deferral of time for lodgment of account activity statements | In accordance with section 388-55 of Schedule 1 to the Taxation Administration Act 1953 , the Commissioner may defer the time for lodgment of any statements to a date later than the relevant date specified in this instrument. | Exemption from requirement to give particulars in a specific form | Nothing in this instrument prevents the Commissioner or an authorised officer of the Australian Taxation Office from granting to a First Home Saver Account provider an exemption from providing in an electronic form the information set out in section 391-5 of Schedule 1 to the Taxation Administration Act 1953 . | Penalties for non-compliance | A First Home Saver Account provider who fails or refuses to provide to me the information set out in section 391-5 of Schedule 1 to the Taxation Administration Act 1953 commits an offence (by virtue of section 8C of the Taxation Administration Act 1953 ) and is punishable on conviction by a fine not exceeding 20 penalty units under section 8E of the Taxation Administration Act 1953 if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. | If a company is convicted of a third offence, the court may impose a fine not exceeding 250 penalty units under section 8ZF of the Taxation Administration Act 1953 . | Alternatively, if the information required by section 391-5 of Schedule 1 to the Taxation Administration Act 1953 is not provided in the approved form and within the time prescribed then the First Home Saver Account provider is liable to an administrative penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953 . Note: At the time this instrument was registered the value of a penalty unit was $170.00.", "Related_Explanatory_Statements": "OPS 2015/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20151/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2014/2", "Title": "'Lodgment of account activity statements by First home saver account providers for the year ended 30 June 2014 in accordance with the Taxation Administration Act 1953' ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "legislative instrument", "Topic_Category": "Repealed or archived > Lodgment > First home saver account providers > 2014", "Date_of_Issue": "4 June 2014", "Signatory": "Christopher David Jordan AO Commissioner of Taxation", "Registration_Number": "F2014L00690", "Registration_Date": "10 June 2014", "Body": "I, Christopher David Jordan, Commissioner of Taxation, make the following legislative instrument regarding lodgment of statements by First home saver account providers for the income year ended 30 June 2014 in accordance with the: Taxation Administration Act 1953: Section 8C , Section 8E and Section 8ZF . Taxation Administration Act 1953 (Schedule 1): Section 286-75 , Section 388-55 and Section 391-5 | Citation | This instrument may be cited as 'Lodgment of account activity statements by First home saver account providers for the year ended 30 June 2014 in accordance with the Taxation Administration Act 1953' . | LODGMENT OF STATEMENTS BY FIRST HOME SAVER ACCOUNT PROVIDERS | In accordance with section 391-5 of Schedule 1 to the Taxation Administration Act 1953 I require a First home saver account provider to give to me on or before 31 October 2014 or such later date as I may allow the information set out in that section. | LODGMENT OF STATEMENTS IN A CERTAIN FORM | In accordance with subsection 391-5(5) of Schedule 1 to the Taxation Administration Act 1953 , the account activity statement must be in the approved form. | The particulars required to be given in a statement given under section 391-5 of Schedule 1 to the Taxation Administration Act 1953 cannot be sent, typed or handwritten, on a paper form. Lodgment of the First home saver account activity statement must be done via the Electronic Commerce Interface. | • Electronic Commerce Interface | The information can be lodged via the Electronic Commerce Interface using the Internet, provided it is formatted according to the current version of the Electronic Reporting Specification - First home saver accounts (FHSA) activity report. | DEFERRAL OF TIME FOR LODGMENT OF ACCOUNT ACTIVITY STATEMENTS | In accordance with section 388-55 of Schedule 1 to the Taxation Administration Act 1953 , I may defer the time for lodgment of any statements to a date later than the relevant date specified in this instrument. | EXEMPTION FROM REQUIREMENT TO GIVE PARTICULARS IN A SPECIFIC FORM | Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from granting to a First home saver account provider an exemption from providing in an electronic form the information set out in section 391-5 of Schedule 1 to the Taxation Administration Act 1953 . | PENALTIES FOR NON-COMPLIANCE | A First home saver account provider who fails or refuses to provide to me the information set out in section 391-5 of Schedule 1 to the Taxation Administration Act 1953 commits an offence (by virtue of section 8C of the Taxation Administration Act 1953 ) and is punishable on conviction by a fine not exceeding 20 penalty units under section 8E of the Taxation Administration Act 1953 if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. | If a company is convicted of a third offence, the court may impose a fine not exceeding 250 penalty units under section 8ZF of the Taxation Administration Act 1953 . | Alternatively, if the information required by section 391-5 of Schedule 1 to the Taxation Administration Act 1953 is not provided in the approved form and within the time prescribed then the First home saver account provider is liable to an administrative penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953 . Note: At the time this instrument was registered the value of a penalty unit was $170.00.", "Related_Explanatory_Statements": "OPS 2014/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20142/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2013/4", "Title": "'Lodgment of account activity statements by First home saver account providers for the year ended 30 June 2013 in accordance with the Taxation Administration Act 1953' ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > First home saver account providers > 2013", "Date_of_Issue": "4 June 2013", "Signatory": "Christopher David Jordan AO Commissioner of Taxation", "Registration_Number": "F2013L00928", "Registration_Date": "4 June 2013", "Body": "I, Christopher David Jordan, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of statements by First home saver account providers for the income year ended 30 June 2013 in accordance with the: Taxation Administration Act 1953: Section 8C and Section 8E . Taxation Administration Act 1953 (Schedule 1): Section 286-75 , Section 388-55 and Section 391-5 | Citation | This instrument may be cited as 'Lodgment of account activity statements by First home saver account providers for the year ended 30 June 2013 in accordance with the Taxation Administration Act 1953' . | LODGMENT OF STATEMENTS BY FIRST HOME SAVER ACCOUNT PROVIDERS | In accordance with section 391-5 of Schedule 1 to the Taxation Administration Act 1953 I require a First home saver account provider to give to me on or before 31 October 2013 or such later date as I may allow the information set out in that section. | LODGMENT OF STATEMENTS IN A CERTAIN FORM | In accordance with subsection 391-5(5) of the Taxation Administration Act 1953 , the account activity statement must be in the approved form. | The particulars required to be given in a statement given under section 391-5 of Schedule 1 to the Taxation Administration Act 1953 cannot be sent, typed or handwritten, on a paper form. Lodgment of the First home saver account activity statement must be done via the Electronic Commerce Interface. | • Electronic Commerce Interface | The information can be lodged via the Electronic Commerce Interface using the Internet, provided it is formatted according to the current version of the Electronic Reporting Specification - First home saver accounts (FHSA) activity report. | DEFERRAL OF TIME FOR LODGMENT OF ACCOUNT ACTIVITY STATEMENTS | In accordance with section 388-55 in Schedule 1 to the Taxation Administration Act 1953 , I may defer the time for lodgment of any statements to a date later than the relevant date specified in this Instrument. | EXEMPTION FROM REQUIREMENT TO GIVE PARTICULARS IN A SPECIFIC FORM | Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from granting to a First home saver account provider an exemption from providing in an electronic form the information set out in section 391-5 of Schedule 1 to the Taxation Administration Act 1953 . | PENALTIES FOR NON-COMPLIANCE | A First home saver account provider who fails or refuses to provide to me the information set out in section 391-5 of Schedule 1 to the Taxation Administration Act 1953 commits an offence (by virtue of section 8C of the Taxation Administration Act 1953 ) and is punishable on conviction by a fine not exceeding 20 penalty units under section 8E of the Taxation Administration Act 1953 if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. | If a company is convicted of a third offence, the court may impose a fine not exceeding 250 penalty units. | Alternatively, if the information required by section 391-5 of Schedule 1 to the Taxation Administration Act 1953 is not provided in the approved form and within the time prescribed then the First home saver account provider is liable to an administrative penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . Note: At the time this Instrument was registered the value of a penalty unit was $170.00.", "Related_Explanatory_Statements": "OPS 2013/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20134/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2012/4", "Title": "'Lodgment of statements by first home saver account providers for the year ended 30 June 2012 in accordance with the Taxation Administration Act 1953 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > First home saver account providers > 2012", "Date_of_Issue": "25 June 2012", "Signatory": "Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2012L01362", "Registration_Date": "27 June 2012", "Body": "I, Michael D'Ascenzo, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of statements by first home saver account providers for the year ended 30 June 2012 in accordance with Taxation Administration Act 1953: Section 8C and Section 8E . Taxation Administration Act 1953 (Schedule 1): Section 286-75 ; Section 391-5 | Citation | This instrument may be cited as 'Lodgment of statements by first home saver account providers for the year ended 30 June 2012 in accordance with the Taxation Administration Act 1953 . | LODGMENT OF STATEMENTS BY FIRST HOME SAVER ACCOUNT PROVIDERS | In accordance with section 391-5 of Schedule 1 to the Taxation Administration Act 1953 I require a first home saver account provider to give to me on or before 31 October 2012 or such later date as I may allow the information set out in that section. | LODGMENT OF STATEMENTS IN A CERTAIN FORM | The particulars required to be given in a statement given under section 391-5 of Schedule 1 to the Taxation Administration Act 1953 cannot be sent, typed or handwritten, on a paper form. Lodgment of the first home saver account activity statement must be done via the Electronic Commerce Interface. • Electronic Commerce Interface The information can be lodged via the Electronic Commerce Interface using the Internet, provided it is formatted according to the current version of the Electronic Reporting Specification - First home saver accounts (FHSA) activity report. | • Electronic Commerce Interface The information can be lodged via the Electronic Commerce Interface using the Internet, provided it is formatted according to the current version of the Electronic Reporting Specification - First home saver accounts (FHSA) activity report. | EXEMPTION FROM REQUIREMENT TO GIVE PARTICULARS IN A SPECIFIC FORM | Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from granting to a first home saver account provider an exemption from providing in an electronic form the information set out in section 391-5 of Schedule 1 to the Taxation Administration Act 1953. | PENALTIES FOR NON-COMPLIANCE | A first home saver account provider who fails or refuses to provide to me the information set out in section 391-5 of Schedule 1 to the Taxation Administration Act 1953 commits an offence and is punishable on conviction by a fine not exceeding 20 penalty units if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. | If a company is convicted of a third offence, the court may impose a fine not exceeding 250 penalty units. | Alternatively, if the information required by section 391-5 of Schedule 1 to the Taxation Administration Act 1953 is not provided in the approved form and within the time prescribed then the first home saver account provider is liable to an administrative penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . | Note: | At the time this Instrument was registered the value of a penalty unit was $110.00.", "Related_Explanatory_Statements": "OPS 2012/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20124/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2011/2", "Title": "'Lodgment of statements by first home saver account providers for the year ended 30 June 2011 in accordance with the Taxation Administration Act 1953 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > First home saver account providers > 2011", "Date_of_Issue": "20 June 2011", "Signatory": "Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2011L01297", "Registration_Date": "28 June 2011", "Body": "I, Michael D'Ascenzo, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of statements by first home saver account providers for the year ended 30 June 2011 in accordance with Taxation Administration Act 1953: Section 8C and Section 8E . Taxation Administration Act 1953 (Schedule 1): Section 286-75 ; Section 391-5 | Citation | This instrument may be cited as 'Lodgment of statements by first home saver account providers for the year ended 30 June 2011 in accordance with the Taxation Administration Act 1953 . | LODGMENT OF STATEMENTS BY FIRST HOME SAVER ACCOUNT PROVIDERS | In accordance with section 391-5 of Schedule 1 to the Taxation Administration Act 1953 I require a first home saver account provider to give to me on or before 31 October 2011 or such later date as I may allow the information set out in that section. | LODGMENT OF STATEMENTS IN A CERTAIN FORM | The particulars required to be given in a statement given under section 391-5 of Schedule 1 to the Taxation Administration Act 1953 cannot be sent, typed or handwritten, on a paper form. Lodgment of the first home saver account activity statement must be done via the Electronic Commerce Interface. • Electronic Commerce Interface The information can be lodged via the Electronic Commerce Interface using the Internet, provided it is formatted according to the current version of the Electronic Reporting Specification - First home saver accounts (FHSA) activity report. | • Electronic Commerce Interface The information can be lodged via the Electronic Commerce Interface using the Internet, provided it is formatted according to the current version of the Electronic Reporting Specification - First home saver accounts (FHSA) activity report. | EXEMPTION FROM REQUIREMENT TO GIVE PARTICULARS IN A SPECIFIC FORM | Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from granting to a first home saver account provider an exemption from providing in an electronic form the information set out in section 391-5 of Schedule 1 to the Taxation Administration Act 1953. | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to provide to me the information set out in section 391-5 of Schedule 1 to the Taxation Administration Act 1953 commits an offence and is punishable on conviction by a fine not exceeding 20 penalty units if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. | Alternatively, if the information required by section 391-5 of Schedule 1 to the Taxation Administration Act 1953 is not provided in the approved form and within the time prescribed then the first home saver account provider is liable to an administrative penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . | Note: | At the time this Instrument was registered the value of a penalty unit was $110.00.", "Related_Explanatory_Statements": "OPS 2011/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20112/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2010/2", "Title": "'Lodgment of statements by first home saver account providers for the year ended 30 June 2010 in accordance with the Taxation Administration Act 1953 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > First home saver account providers > 2010", "Date_of_Issue": "10 June 2010", "Signatory": "Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2010L01596", "Registration_Date": "15 June 2010", "Body": "I, Michael D'Ascenzo, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of statements by first home saver account providers for the year ended 30 June 2010 in accordance with Taxation Administration Act 1953 (Schedule 1) : Section 286-75 ; Section 391-5 | Citation | This instrument may be cited as 'Lodgment of statements by first home saver account providers for the year ended 30 June 2010 in accordance with the Taxation Administration Act 1953 . | LODGMENT OF STATEMENTS BY FIRST HOME SAVER ACCOUNT PROVIDERS | In accordance with section 391-5 of Schedule 1 to the Taxation Administration Act 1953 I require a first home saver account provider to give to me on or before 31 October 2010 or such later date as I may allow the information set out in that section. | LODGMENT OF STATEMENTS IN A CERTAIN FORM | The particulars required to be given in a statement given under section 391-5 of Schedule 1 to the Taxation Administration Act 1953 cannot be sent, typed or handwritten, on a paper form. Lodgment of the first home saver account activity statement must be done via the Electronic Commerce Interface using one of the following two ways: • Electronic Commerce Interface The information can be lodged using the Internet, provided it is formatted according to the current version of the Electronic Reporting Specification - First home saver accounts (FHSA) activity report. • Electronic Form The information can be lodged via the Electronic Commerce Interface using the electronic form which can be obtained from the Tax Office or from the Tax Office website. | • Electronic Commerce Interface The information can be lodged using the Internet, provided it is formatted according to the current version of the Electronic Reporting Specification - First home saver accounts (FHSA) activity report. • Electronic Form The information can be lodged via the Electronic Commerce Interface using the electronic form which can be obtained from the Tax Office or from the Tax Office website. | EXEMPTION FROM REQUIREMENT TO GIVE PARTICULARS IN A SPECIFIC FORM | Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from granting to a first home saver account provider an exemption from providing in an electronic form the information set out in section 391-5 of Schedule 1 to the Taxation Administration Act 1953 . | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to provide to me the information set out in section 391-5 of Schedule 1 to the Taxation Administration Act 1953 commits an offence and is punishable on conviction by a fine not exceeding 20 penalty units if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. | Alternatively, if the information required by section 391-5 of Schedule 1 to the Taxation Administration Act 1953 is not provided in the approved form and within the time prescribed then the first home saver account provider is liable to an administrative penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . | Note: | At the time this Instrument was registered the value of a penalty unit was $110.00.", "Related_Explanatory_Statements": "OPS 2010/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20102/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2009/4", "Title": "'Lodgment of statements by first home saver account providers for the year ended 30 June 2009 in accordance with the Taxation Administration Act 1953 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > First home saver account providers > 2009", "Date_of_Issue": "19 June 2009", "Signatory": "Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2009L02505", "Registration_Date": "23 June 2009", "Body": "Citation | This instrument may be cited as 'Lodgment of statements by first home saver account providers for the year ended 30 June 2009 in accordance with the Taxation Administration Act 1953 . | LODGMENT OF STATEMENTS BY FIRST HOME SAVER ACCOUNT PROVIDERS | In accordance with section 391-5 of Schedule 1 of the Taxation Administration Act 1953 I require a first home saver account provider to provide to me on or before 31 October 2009 or such later date as I may allow the information set out in that section. | LODGMENT OF STATEMENTS IN A CERTAIN FORM | The particulars required to be given in a statement given under section 391-5 of Schedule 1 of the Taxation Administration Act 1953 cannot be sent, typed or handwritten, on a paper form. Lodgment of the first home saver account activity statement must be done via the Electronic Commerce Interface using one of the following two ways... • Electronic Commerce Interface The information can be lodged using the Internet, provided it is formatted according to the current version of the Electronic Reporting Specification - First home saver accounts (FHSA) activity report. • Electronic Form The information can be lodged via the Electronic Commerce Interface using the electronic form which can be obtained from the Tax Office or from the Tax Office website. | • Electronic Commerce Interface The information can be lodged using the Internet, provided it is formatted according to the current version of the Electronic Reporting Specification - First home saver accounts (FHSA) activity report. • Electronic Form The information can be lodged via the Electronic Commerce Interface using the electronic form which can be obtained from the Tax Office or from the Tax Office website. | EXEMPTION FROM REQUIREMENT TO GIVE PARTICULARS IN A SPECIFIC FORM | Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from granting to a first home saver account provider an exemption from providing in an electronic form the information set out in section 391-5 of Schedule 1 of the Taxation Administration Act 1953 . | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to provide to me the information set out in section 391-5 of Schedule 1 of the Taxation Administration Act 1953 commits an offence and is punishable on conviction by a fine not exceeding 20 penalty units if it is the first offence. | Alternatively, if the information required by section 391-5 of Schedule 1 of the Taxation Administration Act 1953 is not provided in the approved form and within the time prescribed then the first home saver account provider is liable to an administrative penalty under section 286-75 of the Taxation Administration Act 1953 . Note: At the time this Instrument was registered one penalty unit was $110.00.", "Related_Explanatory_Statements": "OPS 2009/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20094/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPAL 2015/1", "Title": "' Lodgment of income tax returns for the year of income ended 30 June 2015 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Department of Human Services - parents with a child support assessment' ", "Enabling_Act": "Income Tax Assessment Act 1936 and Taxation Administration Act 1953", "Document_Type": "legislative instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2015", "Date_of_Issue": "28 May 2015", "Signatory": "Signed Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2015L00784", "Registration_Date": "3 June 2015", "Body": "1 Name of instrument: This instrument is the ' Lodgment of income tax returns for the year of income ended 30 June 2015 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Department of Human Services - parents with a child support assessment' . | 2. Commencement: This instrument is taken to have commenced on the day after it is registered. | 3. Application: Lodgment of Income Tax Returns In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 , I require every person described in Table A to give me a return of income for the year of income ended 30 June 2015 (or approved period in lieu). Table A Every person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B. Table B Every person where the total of their: - taxable income - exempt Australian Government allowances, pensions and payments - target foreign income - reportable fringe benefits - total net investment loss, and - reportable superannuation contributions - taxable income - exempt Australian Government allowances, pensions and payments - target foreign income - reportable fringe benefits - total net investment loss, and - reportable superannuation contributions for the income year was less than $23,610 AND Who was in receipt of Australian Government pensions, allowances or payments listed in Table C for the whole of the year of income. Table C Australian Government Allowances and Payments: - Parenting payment (partnered) - Newstart allowance - Youth allowance - Partner allowance - Sickness allowance - Special benefit - Widow allowance - Austudy payment - Farm Household allowance - Disaster recovery allowance - Parenting payment (partnered) - Newstart allowance - Youth allowance - Partner allowance - Sickness allowance - Special benefit - Widow allowance - Austudy payment - Farm Household allowance - Disaster recovery allowance Education payment of any of the following: - ABSTUDY living allowance - payment under the Veterans' Children Education Scheme - payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individual non-business ) - ABSTUDY living allowance - payment under the Veterans' Children Education Scheme - payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individual non-business ) Commonwealth labour market programs: - Training for Employment Program allowance - New Enterprise Incentive Scheme allowance - Green Corps training allowance - other taxable Commonwealth education or training payments - Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business - CDEP Scheme participant supplement - Training for Employment Program allowance - New Enterprise Incentive Scheme allowance - Green Corps training allowance - other taxable Commonwealth education or training payments - Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business - CDEP Scheme participant supplement Australian Government Pensions and Allowances - Age pension - Bereavement allowance - Carer payment - Disability support pension - Education entry payment - Parenting payment (single) - Widow B pension - Wife pension - Age service pension - Income support supplement - Defence Force Income Support Allowance - Defence Force Income Support Allowance -like payments from the Department of Veterans' Affairs - Invalidity service pension - Partner service pension - Age pension - Bereavement allowance - Carer payment - Disability support pension - Education entry payment - Parenting payment (single) - Widow B pension - Wife pension - Age service pension - Income support supplement - Defence Force Income Support Allowance - Defence Force Income Support Allowance -like payments from the Department of Veterans' Affairs - Invalidity service pension - Partner service pension In this instrument, a reference to ' year of income' means the year of income ended 30 June 2015, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period. Every person required to lodge a return whose year of income ends on 30 June 2015 must do so by 31 October 2015. Where a person required to lodge a return has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2015 the return must be lodged with me no later than the last day of the 4th month after the close of the accounting period adopted. In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , the return must be in the approved form. Deferral of time for lodgment of returns In accordance with section 388-55 of Schedule 1 to the Taxation Administration Act 1953 , the Commissioner of Taxation (the Commissioner) may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. Notice of requirement to lodge a return and/or information Nothing in this instrument prevents the Commissioner or an authorised officer of the Australian Taxation Office from issuing a notice, in accordance with section 162 or section 163 of the Income Tax Assessment Act 1936 , requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. Lodgment in the approved form In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , a return, notice, statement, or other document ( including any schedule ) required by the Commissioner under this instrument must be lodged in the approved form. Under section 388-50 of Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is an offence . • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is an offence . Penalties for non-compliance Any person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 commits an offence (by virtue of section 8C of the Taxation Administration Act 1953 ) and is punishable on conviction by a fine not exceeding 20 penalty units under section 8E of the Taxation Administration Act 1953 if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. Alternatively any person may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . Note: At the time this instrument was registered the value of a penalty unit was $170.00.", "Related_Explanatory_Statements": "TPAL 2015/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20151/00001", "Unmatched_Content": "Income Tax Assessment Act 1936: Section 161 ; Section 161A(1) ; Section 162 and Section 163 | Taxation Administration Act 1953: Section 8C and Section 8E | Taxation Administration Act 1953 (Schedule 1): Section 286-75 ; Section 388-50 and Section 388-55"}
{"Instrument_Reference": "TPAL 2015/2", "Title": "'Lodgment of returns for the year of income ended 30 June 2015 in accordance with the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Taxation Administration Act 1953 , the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997'", "Enabling_Act": "Income Tax Assessment Act 1936, Income Tax Assessment Act 1997, Taxation Administration Act 1953, Taxation Administration Act 1953 (Schedule 1), Superannuation Industry (Supervision) Act 1993, Income Tax (Transitional Provisions) Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2015", "Date_of_Issue": "28 May 2015", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2015L00786", "Registration_Date": "3 June 2015", "Body": "1 Every person liable for tax as: 'master of the ship or agent or other representative in Australia of the owner or charterer' in accordance with section 130 of the Income Tax Assessment Act 1936 ; or 2. a person having 'control of a non-resident's money' in accordance with section 255 of the Income Tax Assessment Act 1936 . 1. 'master of the ship or agent or other representative in Australia of the owner or charterer' in accordance with section 130 of the Income Tax Assessment Act 1936 ; or 2. a person having 'control of a non-resident's money' in accordance with section 255 of the Income Tax Assessment Act 1936 . Table J In accordance with Division 15 of Part III of the Income Tax Assessment Act 1936 , every person liable for tax as: 1. an 'agent for a non-resident insurer'; or 2. an 'agent for a non-resident reinsurer'. | 1. an 'agent for a non-resident insurer'; or 2. an 'agent for a non-resident reinsurer'.: Table K A partnership return required under this instrument, including for a 'foreign hybrid' treated as a partnership by Division 830 of the Income Tax Assessment Act 1997 , is to be lodged by the partners resident in Australia or by any of them who satisfy the conditions set out below (other than a partner described in Table P): (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership in the year of income, as the case may be. (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership in the year of income, as the case may be. If there is no partner resident in Australia, the return is to be lodged by the partnership's agent in Australia. Table L Where the trustee of a trust estate has derived income (including capital gains) and the trustee is not covered by Tables M, N, O or Q, a trust return is required to be lodged by the trustee resident in Australia. If there is no trustee resident in Australia, the return is to be lodged by the trust's public officer or, where no public officer is appointed, by the trust's agent in Australia. Exceptions to the requirement to lodge an income tax return under this instrument A person described in Tables C, D, E, or L is not required to lodge an income tax return under this legislative instrument if they are described in Table M. (See the Note after Table M). A person described in Tables N, O or Q is not required to lodge an income tax return. A person described in Table P is not required to lodge a partnership tax return. Table M (to be read in conjunction with Tables C, D, E and L) 1. Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, Newstart allowance, sickness allowance, Youth allowance, Disaster recovery allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), Austudy payment; Farm Household allowance; Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement. AND A. who had no other assessable income; or B. whose taxable income was less than or equal to $20,542 . 2. Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose rebate income was less than or equal to the following amounts: A. if at any time during the year of income the person was single, widowed or separated - $32,279 ; or B. if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $31,279 or C. if at any time during the year of income the person and their spouse (married or de facto) lived together - $28,974 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). Note: Legislative instrument Lodgment of income tax returns for the year of income ended 30 June 2015 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Department of Human Services - parents with a child support assessment requires persons to lodge an income tax return where they are a liable or recipient parent under a child support assessment unless they are in receipt of specified Australian Government pensions, allowances or payments for the whole of the year of income and the total of their: • taxable income • exempt Australian Government allowances, pensions and payments • target foreign income • reportable fringe benefits • total net investment loss, and • reportable superannuation contributions for the income year was less than $23,610. 1. Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, Newstart allowance, sickness allowance, Youth allowance, Disaster recovery allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), Austudy payment; Farm Household allowance; Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement. AND A. who had no other assessable income; or B. whose taxable income was less than or equal to $20,542 . 2. Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose rebate income was less than or equal to the following amounts: A. if at any time during the year of income the person was single, widowed or separated - $32,279 ; or B. if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $31,279 or C. if at any time during the year of income the person and their spouse (married or de facto) lived together - $28,974 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). A. who had no other assessable income; or B. whose taxable income was less than or equal to $20,542 . A. if at any time during the year of income the person was single, widowed or separated - $32,279 ; or B. if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $31,279 or C. if at any time during the year of income the person and their spouse (married or de facto) lived together - $28,974 . • taxable income • exempt Australian Government allowances, pensions and payments • target foreign income • reportable fringe benefits • total net investment loss, and • reportable superannuation contributions Table N Any non-profit company that is an Australian resident and whose taxable income for the year of income does not exceed $416. Any non-profit association, organisation, institution, society or club, the income of which is exempt from liability to income tax under the provisions of Division 50 of the Income Tax Assessment Act 1997 . Any State/Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the Income Tax Assessment Act 1936 . Table O Any person that for the whole of the year of income was: (a) a subsidiary member of a consolidated group (as defined in Division 703 of the Income Tax Assessment Act 1997 ); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the Income Tax Assessment Act 1997 ). (a) a subsidiary member of a consolidated group (as defined in Division 703 of the Income Tax Assessment Act 1997 ); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the Income Tax Assessment Act 1997 ). Table P A person who has made an election under former subsections 485AA(1) or (2) of the Income Tax Assessment Act 1936 in any prior income year in relation to their interest in a foreign investment fund (within the meaning of former Part XI of the Income Tax Assessment Act 1936) prior to the income year ended 30 June 2011 or an election under paragraphs 830-10(2)(b) or 830-15(5)(b) of the Income Tax Assessment Act 1997 in the income year ended 30 June 2011 or a later income year, so that their interest is treated as either an interest in a foreign hybrid limited partnership (in accordance with subsection 830-10(2) of the Income Tax Assessment Act 1997 ) or as an interest in a foreign hybrid company (in accordance with subsection 830-15(5) of the Income Tax Assessment Act 1997 ), for the year of income and that interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the Income Tax Assessment Act 1997 , ignoring interests held by associates of the holding entity. Note: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return . Table Q Any person that is the trustee of a resident trust estate of a deceased person where: a) the deceased person died less than 3 years before the end of the income year; and b) no beneficiary is presently entitled to a share of the income of the trust estate; and c) the net income of the trust estate under section 95 of the Income Tax Assessment Act 1936 is less than $18,200; and d) there are no non-resident beneficiaries of the trust estate. a) the deceased person died less than 3 years before the end of the income year; and b) no beneficiary is presently entitled to a share of the income of the trust estate; and c) the net income of the trust estate under section 95 of the Income Tax Assessment Act 1936 is less than $18,200; and d) there are no non-resident beneficiaries of the trust estate. Australia includes territories and certain sea installations and offshore areas In this instrument 'Australia' includes Norfolk Island, the Territory of Cocos (Keeling) Islands, the Territory of Christmas Island and certain sea installations and offshore areas. However, income derived by Territory residents, Territory companies or Territory trusts (as defined in Division 1A of Part III of the Income Tax Assessment Act 1936 ) of Norfolk Island, from sources in Norfolk Island and from outside Australia, is exempt from income tax under the provisions of sections 24F and 24G of the Income Tax Assessment Act 1936 . Deferral of time for lodgment of returns In accordance with section 388-55 of Schedule 1 to the Taxation Administration Act 1953 , the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. Notice of requirement to lodge a return or information Nothing in this instrument prevents the Commissioner or an authorised officer of the Australian Taxation Office from issuing a notice, in accordance with section 162 or section 163 of the Income Tax Assessment Act 1936 , requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. Exemption from requirement to lodge returns Nothing in this instrument prevents the Commissioner or an authorised officer of the Australian Taxation Office from granting an exemption from lodgment, whether conditional or not, for specific returns or classes of returns from time to time. Lodgment of franking returns If a corporate tax entity incurs, at any time during its 2014-15 income year, a liability to pay franking deficit tax or over-franking tax, or an obligation to disclose information to the Commissioner under section 204-75 of the Income Tax Assessment Act 1997 , it is required to lodge a franking return for that income year. A corporate tax entity is also required to lodge a franking return for its 2014-15 income year if a refund of income tax is taken by section 205-50 of the Income Tax Assessment Act 1997 to have been paid to the entity at any time during that year. If a corporate tax entity does not incur, during the income year, a liability to pay any amount of franking deficit tax or over-franking tax, or an obligation to disclose information under section 204-75 of the Income Tax Assessment Act 1997 , and it has not received a refund of income tax mentioned above, then it is only required to lodge a franking return if it is specifically requested to do so by the Commissioner. Date of lodgment of franking return The franking return must be lodged in the approved form by the last day of the month following the end of the income year in which the liability was incurred, or the refund is taken to have been paid, or the disclosure obligation arose, except in certain cases. This is also the date on which the franking deficit tax and over-franking tax, if any, is payable. In certain cases where a refund of income tax is received the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. Special rules for late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability in accordance with the rules contained in Division 205 of the Income Tax (Transitional Provisions) Act 1997 are required to lodge a franking return and meet their liability for franking deficit tax in accordance with the rules contained in Division 214 of the Income Tax (Transitional Provisions) Act 1997 . Where a late balancing corporate tax entity that elects to have its franking deficit tax liability determined on 30 June 2015 incurs a liability to pay franking deficit tax under Division 205 of the Income Tax (Transitional Provisions) Act 1997 , the franking return must be lodged in the approved form by 31 July 2015 except in certain cases. This is also the date on which the franking deficit tax is payable. In certain cases where a refund of income tax is received, the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. Lodgment of venture capital deficit tax returns An entity that is a Pooled Development Fund for the purposes of the Income Tax Assessment Act 1997 at the end of the income year, or that ceases to be a Pooled Development Fund during the income year, that has (or because of a refund of income tax, is taken to have) a deficit balance in its venture capital sub-account at the end of its 2014-15 income year, or immediately before it ceases to be a Pooled Development Fund during that year, is required to pay venture capital deficit tax under section 210-135 of the Income Tax Assessment Act 1997 and is required to lodge a venture capital deficit tax return for that year. Pooled Development Funds which have a nil or credit balance in the venture capital sub-account at the close of the income year or immediately before they cease to be Pooled Development Funds (and which are not taken to have a deficit at the relevant time by virtue of a refund of income tax) are not required to lodge a venture capital deficit tax return. Date of lodgment of venture capital deficit tax return The venture capital deficit tax return must be lodged in the approved form by the last day of the month following the end of the income year. (This is also the date on which the venture capital deficit tax is payable). Lodgment of returns in accordance with the Superannuation Industry (Supervision) Act 1993 and lodgment of statements in accordance with the Taxation Administration Act 1953 Where a taxpayer is a trustee of a self managed superannuation fund as defined in the Superannuation Industry (Supervision) Act 1993 at any time during the year of income ended 30 June 2015 (or approved period in lieu), then in accordance with section 35D of the Superannuation Industry (Supervision) Act 1993 the period for lodgment of a return under that section is the period ending on the day that the taxpayer is required to lodge their income tax return. This return forms part of the Self Managed Superannuation Fund Annual Return 2015 which must be lodged with the Commissioner in accordance with this instrument. The requirements for the lodgment of member information statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) are detailed in a separate legislative instrument ' Lodgment of statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) for each income year ended 30 June in accordance with the Taxation Administration Act 1953' (registered in 2014). The lodgment of member information statements by superannuation providers is required under section 390-5 of Schedule 1 to the Taxation Administration Act 1953. The member information statements for superannuation providers in relation to superannuation plans that are self managed superannuation funds form part of the Self Managed Superannuation Fund Annual Return 2015 which must be lodged with the Commissioner in accordance with this instrument. Lodgment in the approved form In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , subsection 214-25(2) of the Income Tax Assessment Act 1997 , and section 35D of the Superannuation Industry (Supervision) Act 1993 , a return required by the Commissioner under this Instrument must be lodged in the approved form. Under section 388-50 of Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is an offence. • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Penalties for non-compliance Any person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 commits an offence (by virtue of section 8C of the Taxation Administration Act 1953 ) and is punishable on conviction by a fine not exceeding 20 penalty units under section 8E of the Taxation Administration Act 1953 if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. Under section 8ZF of the Taxation Administration Act 1953 , the court may impose a fine not exceeding 250 penalty units on a company if it is convicted of a third or subsequent offence for failing to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 . | 1 Alternatively: any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953 ; 2. companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953 . 1. any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953 ; 2. companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953 . A trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the Superannuation Industry (Supervision) Act 1993 commits an offence and, if convicted, is liable to a penalty of 50 penalty units. This return forms part of the Self Managed Superannuation Fund Annual Return 2015. Note: At the time this instrument was registered one penalty unit was $170.00.", "Related_Explanatory_Statements": "TPAL 2015/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20152/00001", "Unmatched_Content": "Income Tax Assessment Act 1936 Section 18 ; Section 23AF ; Section 23AG ; Section 24F ; Section 24G ; Section 130 ; Section 160AAAA ; Section 161 ; Subsection 161A(1) ; Section 162 ; Section 163 ; Section 255 ; former subsection 485AA(1); former subsection 485AA2.; Division 1AB of Part III ; Division 1A of Part III ; Division 5A of Part III ; Division 15 of Part III | Income Tax Assessment Act 1997 Section 61-215 ; Section 204-75 ; Section 205-50 ; Section 210-135 ; Section 214-15 ; Subsection 214-25(2) ; Section 303-10 ; paragraph 830-10(2)(b) ; Subsection 830-15(5) ; paragraph 830-15(5)(b) ; Section 960-195 ; Section 995-1 ; Division 50 ; Subdivision 61-G ; Division 405 ; Division 703 ; Division 719 ; Division 830 ; Part 3-90 | Taxation Administration Act 1953 Section 8C ; Section 8E and Section 8ZF | Taxation Administration Act 1953 (Schedule 1) Section 12-140 ; Section 12-320 ; Section 12-319A ; Section 260-140 ; Section 286-75 ; Section 388-50 ; Section 388-55 ; Section 390-5 ; Subdivision 12-F ; Subdivision 12-FA ; Subdivision 12-H | Superannuation Industry (Supervision) Act 1993 Section 35D | Income Tax (Transitional Provisions) Act 1997 Division 205 ; Division 214 | 1. Name of instrument: This instrument is the 'Lodgment of returns for the year of income ended 30 June 2015 in accordance with the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Taxation Administration Act 1953 , the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997'. | 2. Commencement: This instrument is taken to have commenced on the day after it is registered. | In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 I require every person described in Tables A, B, C, D, E, F, G, H, I, J, K or L to give me a return of income for the year of income ended 30 June 2015 (or approved period in lieu). | • a partner of a partnership, including a foreign hybrid as defined in Division 830 of the Income Tax Assessment Act 1997 and, subject to Table K or Table P, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; • a trustee of a trust estate; and • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a First Home Saver Account trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the Income Tax Assessment Act 1936 . | In this instrument, a reference to ' year of income' or ' income year' means the year of income ended 30 June 2015, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period in accordance with section 18 of the Income Tax Assessment Act 1936 . | Every person required to lodge a return (with the exception of those covered in Table I and Table J) whose year of income ends on 30 June 2015 must do so by 31 October 2015. | Where a person required to lodge a return (with the exception of those covered by Table I and Table J) has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2015, the return must be lodged with me no later than the 15th day of the 7th month after the end of their year of income if they are a full self-assessment taxpayer. If they are not a full self-assessment taxpayer, the return must be lodged with me no later than the last day of the 4th month after the close of the accounting period adopted. | Where a person is described in Table I or Table J and is required to lodge a return in that capacity for the year of income ended 30 June 2015, or approved period in lieu, a return must be lodged with me no later than the 1st day of the 6th month of the following year of income. Where Table I applies, a person is required to furnish a separate return for each person for whom they are an agent, in addition to their own return (if one is required). Where Table J applies, a person is required to furnish an aggregate return representing their position as agent, in addition to their own return (if one is required). | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , the return must be in the approved form. | Table A: • withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA of Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from managed investment trusts); or • withholding payments covered by section 12-319A of Schedule 1 to the Taxation Administration Act 1953 that relate to payments to persons participating in the Seasonal Labour Mobility Program; or • withholding payments covered by section 12-320 of Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or | Table B: 'Notification of requirement for a detailed form of return for the year of income ended 30 June 2015 (or approved period in lieu)' . | Table C: Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for the whole of the year of income and whose taxable income for the year of income exceeded $18,200. | Table D: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 . | Table E: Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for only part of the year of income and whose taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident). | Table H: Every person that during the year of income was a head company of a consolidated group or a multiple entry consolidated (MEC) group in accordance with Part 3-90 of the Income Tax Assessment Act 1997 ."}
{"Instrument_Reference": "TPAL 2014/1", "Title": "'Lodgment of returns for the year of income ended 30 June 2014 in accordance with the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Taxation Administration Act 1953 , the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997'", "Enabling_Act": "Income Tax Assessment Act 1936, Income Tax Assessment Act 1997, Taxation Administration Act 1953, Taxation Administration Act 1953 (Schedule 1), Superannuation Industry (Supervision) Act 1993, Income Tax (Transitional Provisions) Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2014", "Date_of_Issue": "4 June 2014", "Signatory": "Christopher David Jordan AO Commissioner of Taxation", "Registration_Number": "F2014L00688", "Registration_Date": "10 June 2014", "Body": "I, Christopher David Jordan, Commissioner of Taxation, make the following legislative instrument regarding lodgment of returns for the year of income ended 30 June 2014 in accordance with the: Income Tax Assessment Act 1936 Section 18 ; Section 23AF ; Section 23AG ; Section 24F ; Section 24G ; Section 130 ; Section 160AAAA ; Section 161 ; Subsection 161A(1) ; Section 162 ; Section 163 ; Section 255 ; former subsection 485AA(1); former subsection 485AA(2); Division 1AB of Part III ; Division 1A of Part III ; Division 5A of Part III ; Division 15 of Part III Income Tax Assessment Act 1997 Section 61-215 ; Section 204-75 ; Section 205-50 ; Section 210-135 ; Section 214-15 ; Subsection 214-25(2) ; Section 303-10 ; subparagraph 830-10(2)(b) ; Subsection 830-15(5) ; subparagraph 830-15(5)(b) ; Section 960-195 ; Section 995-1 ; Division 50 ; Subdivision 61-G ; Division 405 ; Division 703 ; Division 719 ; Division 830 ; Part 3-90 Taxation Administration Act 1953 Section 8C ; Section 8E and Section 8ZF Taxation Administration Act 1953 (Schedule 1) Section 12-140 ; Section 12-320 ; Section 12-319A ; Section 260-140 ; Section 286-75 ; Section 388-50 ; Section 388-55 ; Section 390-5 ; Subdivision 12-F ; Subdivision 12-FA ; Subdivision 12-H Superannuation Industry (Supervision) Act 1993 Section 35D Income Tax (Transitional Provisions) Act 1997 Division 205 ; Division 214 | Citation | This instrument may be cited as 'Lodgment of returns for the year of income ended 30 June 2014 in accordance with the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Taxation Administration Act 1953 , the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997'. | Lodgment of Income Tax Returns | In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 I require every person described in Tables A, B, C, D, E, F, G, H, I, J, K or L to give me a return of income for the year of income ended 30 June 2014 (or approved period in lieu). | In this instrument a 'person' includes: • a partner of a partnership, including a foreign hybrid as defined in Division 830 of the Income Tax Assessment Act 1997 and, subject to Table K or Table P, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; • a trustee of a trust estate; and • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a First Home Saver Account trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the Income Tax Assessment Act 1936 . | • a partner of a partnership, including a foreign hybrid as defined in Division 830 of the Income Tax Assessment Act 1997 and, subject to Table K or Table P, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; • a trustee of a trust estate; and • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a First Home Saver Account trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the Income Tax Assessment Act 1936 . | In this instrument, a reference to ' year of income' or ' income year' means the year of income ended 30 June 2014, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period in accordance with section 18 of the Income Tax Assessment Act 1936 . | Every person required to lodge a return (with the exception of those covered in Table I and Table J) whose year of income ends on 30 June 2014 must do so by 31 October 2014. | Where a person required to lodge a return (with the exception of those covered by Table I and Table J) has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2014, the return must be lodged with me no later than the 15th day of the 7th month after the end of their year of income if they are a full self-assessment taxpayer. If they are not a full self-assessment taxpayer, the return must be lodged with me no later than the last day of the 4th month after the close of the accounting period adopted. | Where a person is described in Table I or Table J and is required to lodge a return in that capacity for the year of income ended 30 June 2014, or approved period in lieu, a return must be lodged with me no later than the 1st day of the 6th month of the following year of income. Where Table I applies, a person is required to furnish a separate return for each person for whom they are an agent, in addition to their own return (if one is required). Where Table J applies, a person is required to furnish an aggregate return representing their position as agent, in addition to their own return (if one is required). | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , the return must be in the approved form. | TABLE A | Every person not covered by Tables N or O who during the year of income: (1) had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA of Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from managed investment trusts); or • withholding payments covered by section 12-319A of Schedule 1 to the Taxation Administration Act 1953 that relate to payments to persons participating in the Seasonal Labour Mobility Program; or • withholding payments covered by section 12-320 of Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or (2) incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) carried on a business; or (4) was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the Income Tax Assessment Act 1997 ) in Australia; or (5) had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (6) was under 18 years of age on 30 June 2014 and whose income for the year of income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (7) received income subject to the provisions of sections 23AF or 23AG of the Income Tax Assessment Act 1936 and received $1 or more of other income; or (8) paid an instalment amount under the PAYG instalment system; or (9) was a special professional as defined by Division 405 of the Income Tax Assessment Act 1997 ; or (10) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the Income Tax Assessment Act 1997 unless a choice has been made under section 61-215 of the Income Tax Assessment Act 1997 (relating to reallocation of the private health insurance offset between spouses); or (11) had reportable fringe benefits identified on their payment summary; or (12) had reportable employer superannuation contributions identified on their payment summary; or (13) derived assessable income from dividends or distributions and franking credits that exceeded $18,200; or (14) made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a Super Co-contribution in relation to those contributions; or (15) has exceeded their concessional contributions cap for the corresponding financial year; or (16) received an Australian superannuation lump sum that included an untaxed element when aged 60 years or over; or (17) received an Australian superannuation lump sum that included a taxed element or an untaxed element when aged under 60 years; or (18) had a First home saver account into which personal First home saver account contributions had been made and who will be eligible to receive a government First home saver account contribution in respect of those contributions, but they will not be required to lodge a return of income under this paragraph if both of the following conditions are satisfied: they are not otherwise required to lodge a return by this instrument; and they have notified the Commissioner that they do not need to lodge a tax return. | (1) had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA of Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from managed investment trusts); or • withholding payments covered by section 12-319A of Schedule 1 to the Taxation Administration Act 1953 that relate to payments to persons participating in the Seasonal Labour Mobility Program; or • withholding payments covered by section 12-320 of Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or (2) incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) carried on a business; or (4) was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the Income Tax Assessment Act 1997 ) in Australia; or (5) had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (6) was under 18 years of age on 30 June 2014 and whose income for the year of income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (7) received income subject to the provisions of sections 23AF or 23AG of the Income Tax Assessment Act 1936 and received $1 or more of other income; or (8) paid an instalment amount under the PAYG instalment system; or (9) was a special professional as defined by Division 405 of the Income Tax Assessment Act 1997 ; or (10) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the Income Tax Assessment Act 1997 unless a choice has been made under section 61-215 of the Income Tax Assessment Act 1997 (relating to reallocation of the private health insurance offset between spouses); or (11) had reportable fringe benefits identified on their payment summary; or (12) had reportable employer superannuation contributions identified on their payment summary; or (13) derived assessable income from dividends or distributions and franking credits that exceeded $18,200; or (14) made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a Super Co-contribution in relation to those contributions; or (15) has exceeded their concessional contributions cap for the corresponding financial year; or (16) received an Australian superannuation lump sum that included an untaxed element when aged 60 years or over; or (17) received an Australian superannuation lump sum that included a taxed element or an untaxed element when aged under 60 years; or (18) had a First home saver account into which personal First home saver account contributions had been made and who will be eligible to receive a government First home saver account contribution in respect of those contributions, but they will not be required to lodge a return of income under this paragraph if both of the following conditions are satisfied: they are not otherwise required to lodge a return by this instrument; and they have notified the Commissioner that they do not need to lodge a tax return. | • withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA of Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from managed investment trusts); or • withholding payments covered by section 12-319A of Schedule 1 to the Taxation Administration Act 1953 that relate to payments to persons participating in the Seasonal Labour Mobility Program; or • withholding payments covered by section 12-320 of Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or | TABLE B | Every person, except where they are described in Tables N or O, who has received from an authorised officer of my Active Compliance Capability a letter described as: 'Notification of requirement for a detailed form of return for the year of income ended 30 June 2014 (or approved period in lieu)' . | TABLE C | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for the whole of the year of income and whose taxable income for the year of income exceeded $18,200. | TABLE D | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was not an Australian resident at any time during the year of income and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 . | • dividend, interest or royalty income subject to withholding covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 . | TABLE E | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for only part of the year of income and whose taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident). | TABLE F | Every person being a full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts and First Home Saver Account trusts) not covered by Table N or Table O that during the year of income: (1) was an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 . | (1) was an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 . | • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 . | TABLE G | Every trustee of a superannuation fund, an approved deposit fund, a pooled superannuation trust or a First Home Saver Account trust, not covered by Table N or Table O, that during the year of income: (1) was an Australian resident; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 . Note: Trustees of self managed superannuation funds to which this table applies are required to lodge the Self Managed Superannuation Fund Annual Return 2014 . First home saver account trusts are required to lodge the Company Tax Return 2014 . Other entities to which this table applies are required to lodge the Fund Income Tax Return 2014 . | (1) was an Australian resident; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 . | • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 . | TABLE H | Every person that during the year of income was a head company of a consolidated group or a multiple entry consolidated (MEC) group in accordance with Part 3-90 of the Income Tax Assessment Act 1997 . | TABLE I | Every person liable for tax as: (1) 'master of the ship or agent or other representative in Australia of the owner or charterer' in accordance with section 130 of the Income Tax Assessment Act 1936 ; or (2) a person having 'control of a non-resident's money' in accordance with section 255 of the Income Tax Assessment Act 1936 . | (1) 'master of the ship or agent or other representative in Australia of the owner or charterer' in accordance with section 130 of the Income Tax Assessment Act 1936 ; or (2) a person having 'control of a non-resident's money' in accordance with section 255 of the Income Tax Assessment Act 1936 . | TABLE J | In accordance with Division 15 of Part III of the Income Tax Assessment Act 1936 , every person liable for tax as: (1) an 'agent for a non-resident insurer'; or (2) an 'agent for a non-resident reinsurer'. | (1) an 'agent for a non-resident insurer'; or (2) an 'agent for a non-resident reinsurer'. | TABLE K | A partnership return required under this instrument, including for a 'foreign hybrid' treated as a partnership by Division 830 of the Income Tax Assessment Act 1997 , is to be lodged by the partners resident in Australia or by any of them who satisfy the conditions set out below (other than a partner described in Table P): (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership in the year of income, as the case may be. | (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership in the year of income, as the case may be. | If there is no partner resident in Australia, the return is to be lodged by the partnership's agent in Australia. | TABLE L | Where the trustee of a trust estate has derived income (including capital gains) and the trustee is not covered by Tables M, N or O, a trust return is required to be lodged by the trustee resident in Australia. If there is no trustee resident in Australia, the return is to be lodged by the trust's public officer or, where no public officer is appointed, by the trust's agent in Australia. | Exceptions to the requirement to lodge an income tax return under this instrument | A person described in Tables C, D, E, or L is not required to lodge an income tax return under this legislative instrument if they are described in Table M. (See the Note after Table M). | A person described in Table N or Table O is not required to lodge an income tax return. | A person described in Table P is not required to lodge a partnership tax return. | TABLE M (to be read in conjunction with Tables C, D, E and L) | (1) Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, Newstart allowance, sickness allowance, Youth allowance, Disaster recovery allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), Austudy payment; Exceptional circumstances relief payments; Interim income support payment; Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement. AND (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $ 20,542 . (2) Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose rebate income was less than or equal to the following amounts: (A) if at any time during the year of income the person was single, widowed or separated - $ 32 , 279 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $ 31 , 279 or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $ 28 , 974 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). NOTE: Legislative instrument Lodgment of income tax returns for the year of income ended 30 June 2014 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Department of Human Services - parents with a child support assessment requires persons to lodge an income tax return where they are a liable or recipient parent under a child support assessment unless they are in receipt of specified Australian Government pensions, allowances or payments for the whole of the year of income and the total of their: • taxable income • exempt Australian Government allowances, pensions and payments • target foreign income • reportable fringe benefits • total net investment loss, and • reportable superannuation contributions for the income year was less than $23,523. | (1) Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, Newstart allowance, sickness allowance, Youth allowance, Disaster recovery allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), Austudy payment; Exceptional circumstances relief payments; Interim income support payment; Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement. AND (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $ 20,542 . (2) Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose rebate income was less than or equal to the following amounts: (A) if at any time during the year of income the person was single, widowed or separated - $ 32 , 279 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $ 31 , 279 or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $ 28 , 974 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). | (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $ 20,542 . | (A) if at any time during the year of income the person was single, widowed or separated - $ 32 , 279 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $ 31 , 279 or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $ 28 , 974 . | • taxable income • exempt Australian Government allowances, pensions and payments • target foreign income • reportable fringe benefits • total net investment loss, and • reportable superannuation contributions | TABLE N | Any non-profit company that is an Australian resident and whose taxable income for the year of income does not exceed $416. | Any non-profit association, organisation, institution, society or club, the income of which is exempt from liability to income tax under the provisions of Division 50 of the Income Tax Assessment Act 1997 . | Any State/Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the Income Tax Assessment Act 1936 . | TABLE O | Any person that for the whole of the year of income was: (a) a subsidiary member of a consolidated group (as defined in Division 703 of the Income Tax Assessment Act 1997 ); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the Income Tax Assessment Act 1997 ). | (a) a subsidiary member of a consolidated group (as defined in Division 703 of the Income Tax Assessment Act 1997 ); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the Income Tax Assessment Act 1997 ). | TABLE P | A person who has made an election under former subsections 485AA(1) or (2) of the Income Tax Assessment Act 1936 in any prior income year in relation to their interest in a foreign investment fund (within the meaning of former Part XI of the Income Tax Assessment Act 1936) prior to the income year ended 30 June 2011 or an election under subparagraphs 830-10(2)(b) or 830-15(5)(b) of the Income Tax Assessment Act 1997 in the income year ended 30 June 2011 or a later income year, so that their interest is treated as either an interest in a foreign hybrid limited partnership (in accordance with subsection 830-10(2) of the Income Tax Assessment Act 1997 ) or as an interest in a foreign hybrid company (in accordance with subsection 830-15(5) of the Income Tax Assessment Act 1997 ), for the year of income and that interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the Income Tax Assessment Act 1997 , ignoring interests held by associates of the holding entity. NOTE: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return . | AUSTRALIA INCLUDES TERRITORIES AND CERTAIN SEA INSTALLATIONS AND OFFSHORE AREAS | In this instrument 'Australia' includes Norfolk Island, the Territory of Cocos (Keeling) Islands, the Territory of Christmas Island and certain sea installations and offshore areas. However, income derived by Territory residents, Territory companies or Territory trusts (as defined in Division 1A of Part III of the Income Tax Assessment Act 1936 ) of Norfolk Island, from sources in Norfolk Island and from outside Australia, is exempt from income tax under the provisions of sections 24F and 24G of the Income Tax Assessment Act 1936 . | DEFERRAL OF TIME FOR LODGMENT OF RETURNS | In accordance with section 388-55 of Schedule 1 to the Taxation Administration Act 1953 , I may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. | NOTICE OF REQUIREMENT TO LODGE A RETURN OR INFORMATION | Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from issuing a notice, in accordance with section 162 or section 163 of the Income Tax Assessment Act 1936 , requiring a person to give me, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. | EXEMPTION FROM REQUIREMENT TO LODGE RETURNS | Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from granting an exemption from lodgment, whether conditional or not, for specific returns or classes of returns from time to time. | LODGMENT OF FRANKING RETURNS | If a corporate tax entity incurs, at any time during its 2013-14 income year, a liability to pay franking deficit tax or over-franking tax, or an obligation to disclose information to the Commissioner under section 204-75 of the Income Tax Assessment Act 1997 , it is required to lodge a franking return for that income year. | A corporate tax entity is also required to lodge a franking return for its 2013-14 income year if a refund of income tax is taken by section 205-50 of the Income Tax Assessment Act 1997 to have been paid to the entity at any time during that year. | If a corporate tax entity does not incur, during the income year, a liability to pay any amount of franking deficit tax or over-franking tax, or an obligation to disclose information under section 204-75 of the Income Tax Assessment Act 1997 , and it has not received a refund of income tax mentioned above, then it is only required to lodge a franking return if it is specifically requested to do so by the Commissioner. | DATE OF LODGMENT OF FRANKING RETURN | The franking return must be lodged in the approved form by the last day of the month following the end of the income year in which the liability was incurred, or the refund is taken to have been paid, or the disclosure obligation arose, except in certain cases. This is also the date on which the franking deficit tax and over-franking tax, if any, is payable. | In certain cases where a refund of income tax is received the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. | SPECIAL RULES FOR LATE BALANCING CORPORATE TAX ENTITIES THAT ELECT TO USE 30 JUNE AS A BASIS FOR DETERMINING THEIR FRANKING DEFICIT TAX LIABILITY | Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability in accordance with the rules contained in Division 205 of the Income Tax (Transitional Provisions) Act 1997 are required to lodge a franking return and meet their liability for franking deficit tax in accordance with the rules contained in Division 214 of the Income Tax (Transitional Provisions) Act 1997 . | Where a late balancing corporate tax entity that elects to have its franking deficit tax liability determined on 30 June 2014 incurs a liability to pay franking deficit tax under Division 205 of the Income Tax (Transitional Provisions) Act 1997 , the franking return must be lodged in the approved form by 31 July 2014 except in certain cases. This is also the date on which the franking deficit tax is payable. | In certain cases where a refund of income tax is received, the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. | LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURNS | An entity that is a Pooled Development Fund for the purposes of the Income Tax Assessment Act 1997 at the end of the income year, or that ceases to be a Pooled Development Fund during the income year, that has (or because of a refund of income tax, is taken to have) a deficit balance in its venture capital sub-account at the end of its 2013-14 income year, or immediately before it ceases to be a Pooled Development Fund during that year, is required to pay venture capital deficit tax under section 210-135 of the Income Tax Assessment Act 1997 and is required to lodge a venture capital deficit tax return for that year. | Pooled Development Funds which have a nil or credit balance in the venture capital sub-account at the close of the income year or immediately before they cease to be Pooled Development Funds (and which are not taken to have a deficit at the relevant time by virtue of a refund of income tax) are not required to lodge a venture capital deficit tax return. | DATE OF LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURN | The venture capital deficit tax return must be lodged in the approved form by the last day of the month following the end of the income year. (This is also the date on which the venture capital deficit tax is payable). | LODGMENT OF RETURNS IN ACCORDANCE WITH THE SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 AND LODGMENT OF STATEMENTS IN ACCORDANCE WITH THE TAXATION ADMINISTRATION ACT 1953 | Where a taxpayer is a trustee of a self managed superannuation fund as defined in the Superannuation Industry (Supervision) Act 1993 at any time during the year of income ended 30 June 2014 (or approved period in lieu), then in accordance with section 35D of the Superannuation Industry (Supervision) Act 1993 the period for lodgment of a return under that section is the period ending on the day that the taxpayer is required to lodge their income tax return. This return forms part of the Self Managed Superannuation Fund Annual Return 2014 which must be lodged with me in accordance with this instrument. | The requirements for the lodgment of member information statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) are detailed in a separate legislative instrument ' Lodgment of statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) for each income year ended 30 June in accordance with the Taxation Administration Act 1953' (registered in 2014). The lodgment of member information statements by superannuation providers is required under section 390-5 of Schedule 1 to the Taxation Administration Act 1953. The member information statements for superannuation providers in relation to superannuation plans that are self managed superannuation funds form part of the Self Managed Superannuation Fund Annual Return 2014 which must be lodged with me in accordance with this instrument. | LODGMENT IN THE APPROVED FORM | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , and of subsection 214-25(2) of the Income Tax Assessment Act 1997 , a return required by the Commissioner under this Instrument must be lodged in the approved form. Under section 388-50 of Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is an offence. | • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 commits an offence (by virtue of section 8C of the Taxation Administration Act 1953 ) and is punishable on conviction by a fine not exceeding 20 penalty units under section 8E of the Taxation Administration Act 1953 if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. Under section 8ZF of the Taxation Administration Act 1953 , the court may impose a fine not exceeding 250 penalty units on a company if it is convicted of a third or subsequent offence for failing to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 . | Alternatively: (1) any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953 ; (2) companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953 . | (1) any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953 ; (2) companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953 . | A trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the Superannuation Industry (Supervision) Act 1993 commits an offence and, if convicted, is liable to a penalty of 50 penalty units. This return forms part of the Self Managed Superannuation Fund Annual Return 2014 Note: At the time this instrument was registered one penalty unit was $170.00.", "Related_Explanatory_Statements": "TPAL 2014/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20141/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPAL 2014/2", "Title": "' Lodgment of income tax returns for the year of income ended 30 June 2014 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Department of Human Services - parents with a child support assessment' ", "Enabling_Act": "Income Tax Assessment Act 1936 and Taxation Administration Act 1953", "Document_Type": "legislative instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2014", "Date_of_Issue": "4 June 2014", "Signatory": "Christopher David Jordan AO Commissioner of Taxation", "Registration_Number": "F2014L00686", "Registration_Date": "10 June 2014", "Body": "I, Christopher David Jordan, Commissioner of Taxation, make the following legislative instrument regarding lodgment of income tax returns for the year of income ended 30 June 2014 in accordance with the: Income Tax Assessment Act 1936: Section 161 ; Section 161A(1) ; Section 162 and Section 163 Taxation Administration Act 1953: Section 8C and Section 8E Taxation Administration Act 1953 (Schedule 1): Section 286-75 ; Section 388-50 and Section 388-55 | Citation | This instrument may be cited as ' Lodgment of income tax returns for the year of income ended 30 June 2014 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Department of Human Services - parents with a child support assessment' . | Lodgment of Income Tax Returns | In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 , I require every person described in Table A to give me a return of income for the year of income ended 30 June 2014 (or approved period in lieu). | Table A | Every person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B. | Table B | Every person where the total of their: - taxable income - exempt Australian Government allowances, pensions and payments - target foreign income - reportable fringe benefits - total net investment loss, and - reportable superannuation contributions | - taxable income - exempt Australian Government allowances, pensions and payments - target foreign income - reportable fringe benefits - total net investment loss, and - reportable superannuation contributions | for the income year was less than $23,523 | who was in receipt of Australian Government pensions, allowances or payments listed in Table C for the whole of the year of income. | Table C | Australian Government Allowances and Payments: - Parenting payment (partnered) - Newstart allowance - Youth allowance - Partner allowance - Sickness allowance - Special benefit - Widow allowance - Austudy payment - Exceptional circumstances relief payments - Interim income support payment - Disaster recovery allowance | - Parenting payment (partnered) - Newstart allowance - Youth allowance - Partner allowance - Sickness allowance - Special benefit - Widow allowance - Austudy payment - Exceptional circumstances relief payments - Interim income support payment - Disaster recovery allowance | Education payment of any of the following: - ABSTUDY living allowance - payment under the Veterans' Children Education Scheme - payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individual non-business ) | - ABSTUDY living allowance - payment under the Veterans' Children Education Scheme - payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individual non-business ) | Commonwealth labour market programs: - Training for Employment Program allowance - New Enterprise Incentive Scheme allowance - Green Corps training allowance - other taxable Commonwealth education or training payments - Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business - CDEP Scheme participant supplement | - Training for Employment Program allowance - New Enterprise Incentive Scheme allowance - Green Corps training allowance - other taxable Commonwealth education or training payments - Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business - CDEP Scheme participant supplement | Australian Government Pensions and Allowances - Age pension - Bereavement allowance - Carer payment - Disability support pension - Education entry payment - Parenting payment (single) - Widow B pension - Wife pension - Age service pension - Income support supplement - Defence Force Income Support Allowance - Defence Force Income Support Allowance -like payments from the Department of Veterans' Affairs - Invalidity service pension - Partner service pension | - Age pension - Bereavement allowance - Carer payment - Disability support pension - Education entry payment - Parenting payment (single) - Widow B pension - Wife pension - Age service pension - Income support supplement - Defence Force Income Support Allowance - Defence Force Income Support Allowance -like payments from the Department of Veterans' Affairs - Invalidity service pension - Partner service pension | In this instrument, a reference to ' year of income' means the year of income ended 30 June 2014, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period. | Every person required to lodge a return whose year of income ends on 30 June 2014 must do so by 31 October 2014. | Where a person required to lodge a return has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2014 the return must be lodged with me no later than the last day of the 4th month after the close of the accounting period adopted. | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , the return must be in the approved form. | DEFERRAL OF TIME FOR LODGMENT OF RETURNS | In accordance with section 388-55 of Schedule 1 to the Taxation Administration Act 1953 , I may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. | NOTICE OF REQUIREMENT TO LODGE A RETURN AND/OR INFORMATION | Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from issuing a notice, pursuant to section 162 or section 163 of the Income Tax Assessment Act 1936 , requiring a person to give me, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. | LODGMENT IN THE APPROVED FORM | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , a return, notice, statement, or other document ( including any schedule ) required by the Commissioner under this instrument must be lodged in the approved form. Under section 388-50 of Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is an offence . | • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is an offence . | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 commits an offence (by virtue of section 8C of the Taxation Administration Act 1953 ) and is punishable on conviction by a fine not exceeding 20 penalty units under section 8E of the Taxation Administration Act 1953 if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. Alternatively any person may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . Note: At the time this instrument was registered the value of a penalty unit was $170.00.", "Related_Explanatory_Statements": "TPAL 2014/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20142/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPAL 2014/3", "Title": "'Lodgment of statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) for each financial year ended 30 June in accordance with the Taxation Administration Act 1953'", "Enabling_Act": "Taxation Administration Act 1953; Superannuation Industry (Supervision) Act 1993", "Document_Type": "legislative instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2014", "Date_of_Issue": "4 June 2014", "Signatory": "Christopher David Jordan AO Commissioner of Taxation", "Registration_Number": "F2014L00691", "Registration_Date": "10 June 2014", "Body": "I, Christopher David Jordan, Commissioner of Taxation, make the following legislative instrument regarding lodgment of statements by superannuation providers for each fincancial year ended 30 June, commencing with the financial year ended 30 June 2014 in accordance with the: Taxation Administration Act 1953 (Schedule 1) Section 286-75 , Section 388-50 and Section 390-5 Superannuation Industry (Supervision) Act 1993 Section 17A | Citation | This instrument may be cited as 'Lodgment of statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) for each financial year ended 30 June in accordance with the Taxation Administration Act 1953'. | LODGMENT OF STATEMENTS BY SUPERANNUATION PROVIDERS | I require every superannuation provider in relation to a superannuation plan (other than a self managed superannuation fund), or every person who keeps particulars for or on behalf of a superannuation provider in relation to a superannuation plan (other than a self managed superannuation fund), to give to me, on or before 31 October of each year or such later date as I may allow, a statement under section 390-5 of Schedule 1 to the Taxation Administration Act 1953 ('TAA 1953') for each financial year ended 30 June, commencing with the financial year ended 30 June 2014. | If the plan is a self managed superannuation fund within the meaning of section 17A of the Superannuation Industry (Supervision) Act 1993 , lodgment of the Self Managed Superannuation Fund Annual Return will meet the requirements under section 390-5 of Schedule 1 to the Taxation Administration Act 1953 . A separate legislative instrument details the lodgment requirements of the Self Managed Superannuation Fund Annual Return . | LODGMENT OF STATEMENTS IN THE APPROVED FORM | In accordance with subsection 390-5(4) of Schedule 1 to the Taxation Administration Act 1953 , a statement required by the Commissioner under this instrument must be lodged in the approved form. Under section 388-50 of Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). | • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). | A statement given under section 390-5 of Schedule 1 to the Taxation Administration Act 1953 may be provided in any of the following ways (subject to the restrictions on the use of paper forms): | File Upload using the ATO Business Portal | Data can be transmitted using the Internet. Data uploaded via the Internet to the Business Portal must be formatted according to the current version of the Tax Office Superannuation Member Contributions Statement (MCS) Electronic Reporting Specification. | Electronic Form | Data may be captured using an electronic form (SuperReport) which can be obtained from the Tax Office or via the Tax Office website. This data can be forwarded to the Tax Office using Electronic Commerce Interface (ECI). | Electronic Lodgment Service (ELS) | Data may be transmitted by participants in the Tax Office Electronic Lodgment Service (ELS) program who hold Tax Office certified software. | Paper Form | Data may be sent, typed or handwritten, on a paper form provided by the Tax Office for the purpose. It is acceptable to photocopy or download the paper form. All information must be entered by hand or by typewriting. | Restrictions in relation to paper forms | A superannuation provider, or a person who keeps particulars for or on behalf of a superannuation provider, that does not electronically keep the particulars required to be given in a statement under section 390-5 of Schedule 1 to the Taxation Administration Act 1953 may use paper forms but only if the number of individuals that held a superannuation interest in the plan at any time during the financial year of the statement is less than 20. | EXEMPTION FROM REQUIREMENT TO GIVE PARTICULARS IN A SPECIFIC FORM | Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from exempting a superannuation provider, or a person who keeps particulars for or on behalf of a superannuation provider, who is required to give me a statement under section 390-5 of Schedule 1 to the TAA 1953 from giving the statement electronically. | PENALTIES FOR NON-COMPLIANCE | If the particulars required to be given in a statement under section 390-5 of Schedule 1 to the Taxation Administration Act 1953 are not provided in the approved form and within the time prescribed, the superannuation provider is liable to an administrative penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953 .", "Related_Explanatory_Statements": "TPAL 2014/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20143/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPAL 2013/1", "Title": "'Lodgment of returns for the year of income ended 30 June 2013 in accordance with the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Taxation Administration Act 1953 , the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997'", "Enabling_Act": "Income Tax Assessment Act 1936, Income Tax Assessment Act 1997, Taxation Administration Act 1953, Taxation Administration Act 1953 (Schedule 1), Superannuation Industry (Supervision) Act 1993, Income Tax (Transitional Provisions) Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2013", "Date_of_Issue": "31 May 2013", "Signatory": "Christopher David Jordan AO Commissioner of Taxation", "Registration_Number": "F2013L00925", "Registration_Date": "6 June 2013", "Body": "I, Christopher David Jordan, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of returns for the year of income ended 30 June 2013 in accordance with the: Income Tax Assessment Act 1936 Section 18 ; Section 23AF ; Section 23AG ; Section 24F ; Section 24G ; Section 130 ; Section 160AAAA ; Section 161 ; Subsection 161A(1) ; Section 162 ; Section 163 ; Section 255 ; former subsection 485AA(1); former subsection 485AA(2); Division 1AB of Part III ; Division 1A of Part III ; Division 5A of Part III ; Division 15 of Part III Income Tax Assessment Act 1997 Section 204-75 ; Section 205-50 ; Section 210-135 ; Section 214-15 ; Subsection 214-25(2) ; Section 303-10 ; subparagraph 830-10(2)(b) ; Subsection 830-15(5) ; subparagraph 830-15(5)(b) ; Section 960-195 ; Section 995-1 ; Division 50 ; Subdivision 61-G ; Division 405 ; Division 703 ; Division 719 ; Division 830 ; Division 840 ; Part 3-90 Taxation Administration Act 1953 Section 8C ; Section 8E Taxation Administration Act 1953 (Schedule 1) Section 12-140 ; Section 12-320 ; Section 260-140 ; Section 286-75 ; Section 388-50 ; Section 388-55 ; Subdivision 12-F ; Subdivision 12-FA ; Subdivision 12-H Superannuation Industry (Supervision) Act 1993 Section 35D Income Tax (Transitional Provisions) Act 1997 Division 205 ; Division 214 | Citation | This Instrument may be cited as 'Lodgment of returns for the year of income ended 30 June 2013 in accordance with the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Taxation Administration Act 1953 , the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997'. | Lodgment of Income Tax Returns | In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 I require every person described in Tables A, B, C, D, E, F, G, H, I, J, K or L to give me a return of income for the year of income ended 30 June 2013 (or approved period in lieu). | In this Instrument a 'person' includes: • a partner of a partnership, including a foreign hybrid as defined in Division 830 of the Income Tax Assessment Act 1997 and, subject to Table K or Table P, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; • a trustee of a trust estate; and • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a First Home Saver Account trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the Income Tax Assessment Act 1936 . | • a partner of a partnership, including a foreign hybrid as defined in Division 830 of the Income Tax Assessment Act 1997 and, subject to Table K or Table P, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; • a trustee of a trust estate; and • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a First Home Saver Account trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the Income Tax Assessment Act 1936 . | In this Instrument, a reference to ' year of income' or ' income year' means the year of income ended 30 June 2013, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period in accordance with section 18 of the Income Tax Assessment Act 1936 . | Every person required to lodge a return (with the exception of those covered in Table I and Table J) whose year of income ends on 30 June 2013 must do so by 31 October 2013. | Where a person required to lodge a return (with the exception of those covered by Table I and Table J) has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2013, the return must be lodged with me no later than the 15th day of the 7th month after the end of their year of income if they are a full self-assessment taxpayer. If they are not a full self-assessment taxpayer, the return must be lodged with me no later than the last day of the 4th month after the close of the accounting period adopted. | Where a person is described in Table I or Table J and is required to lodge a return in that capacity for the year of income ended 30 June 2013, or approved period in lieu, a return must be lodged with me no later than the 1st day of the 6th month of the following year of income. Where Table I applies, a person is required to furnish a separate return for each person for whom they are an agent, in addition to their own return (if one is required). Where Table J applies, a person is required to furnish an aggregate return representing their position as agent, in addition to their own return (if one is required). | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , the return must be in the approved form. | TABLE A | Every person not covered by Tables N or O who during the year of income: (1) had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from managed investment trusts); or • withholding payments covered by section 12-140 in Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $18,200 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or (2) incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) carried on a business; or (4) was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the Income Tax Assessment Act 1997 ) in Australia; or (5) had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (6) was under 18 years of age and whose income for the year of income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (7) received income subject to the provisions of sections 23AF or 23AG of the Income Tax Assessment Act 1936 and received $1 or more of other income; or (8) paid an instalment amount under the PAYG instalment system; or (9) was a special professional as defined by Division 405 of the Income Tax Assessment Act 1997 ; or (10) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the Income Tax Assessment Act 1997 unless a choice has been made under section 61-215 of the Income Tax Assessment Act 1997 (relating to reallocation of the private health insurance offset between spouses); or (11) had reportable fringe benefits identified on their payment summary; or (12) had reportable employer superannuation contributions identified on their payment summary; or (13) derived assessable income from dividends or distributions and franking credits that exceeded $18,200; or (14) made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a Super Co-contribution in relation to those contributions; or (15) have exceeded your concessional contributions cap and may be eligible for the Refund of excess concessional contributions offer; or (16) received an Australian superannuation lump sum that included an untaxed element when aged 60 years or over; or (17) received an Australian superannuation lump sum that included a taxed element or an untaxed element when aged under 60 years; or (18) had a First home saver account into which personal First home saver account contributions had been made and who will be eligible to receive a government First home saver account contribution in respect of those contributions, but they will not be required to lodge a return of income under this paragraph if both of the following conditions are satisfied: they are not otherwise required to lodge a return by this Instrument; and they have notified the Commissioner that they do not need to lodge a tax return. | (1) had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from managed investment trusts); or • withholding payments covered by section 12-140 in Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $18,200 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or (2) incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) carried on a business; or (4) was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the Income Tax Assessment Act 1997 ) in Australia; or (5) had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (6) was under 18 years of age and whose income for the year of income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (7) received income subject to the provisions of sections 23AF or 23AG of the Income Tax Assessment Act 1936 and received $1 or more of other income; or (8) paid an instalment amount under the PAYG instalment system; or (9) was a special professional as defined by Division 405 of the Income Tax Assessment Act 1997 ; or (10) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the Income Tax Assessment Act 1997 unless a choice has been made under section 61-215 of the Income Tax Assessment Act 1997 (relating to reallocation of the private health insurance offset between spouses); or (11) had reportable fringe benefits identified on their payment summary; or (12) had reportable employer superannuation contributions identified on their payment summary; or (13) derived assessable income from dividends or distributions and franking credits that exceeded $18,200; or (14) made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a Super Co-contribution in relation to those contributions; or (15) have exceeded your concessional contributions cap and may be eligible for the Refund of excess concessional contributions offer; or (16) received an Australian superannuation lump sum that included an untaxed element when aged 60 years or over; or (17) received an Australian superannuation lump sum that included a taxed element or an untaxed element when aged under 60 years; or (18) had a First home saver account into which personal First home saver account contributions had been made and who will be eligible to receive a government First home saver account contribution in respect of those contributions, but they will not be required to lodge a return of income under this paragraph if both of the following conditions are satisfied: they are not otherwise required to lodge a return by this Instrument; and they have notified the Commissioner that they do not need to lodge a tax return. | • withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from managed investment trusts); or • withholding payments covered by section 12-140 in Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $18,200 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or | TABLE B | Every person, except where they are described in Tables N or O, who has received from an authorised officer of my Active Compliance Capability a letter described as: 'Notification of requirement for a detailed form of return for the year of income ended 30 June 2013 (or approved period in lieu)' . | TABLE C | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for the whole of the year of income and whose taxable income for the year of income exceeded $18,200. | TABLE D | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was not an Australian resident at any time during the year of income and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | • dividend, interest or royalty income subject to withholding covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | TABLE E | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for only part of the year of income and whose taxable income exceeded the lesser of $18,200 or $13,464 plus $395 for each month the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident). | TABLE F | Every person being a full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts and First Home Saver Account trusts) not covered by Table N or Table O that during the year of income: (1) was an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | (1) was an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | TABLE G | Every trustee of a superannuation fund, an approved deposit fund, a pooled superannuation trust or a First Home Saver Account trust, not covered by Table N or Table O, that during the year of income: (1) was an Australian resident; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . Note: Self managed superannuation funds to which this table applies are required to lodge the Self Managed Superannuation Fund Annual Return 2013 . First home saver account trusts are required to lodge the Company Tax Return 2013 . Other entities to which this table applies are required to lodge the Fund Income Tax Return 2013 . | (1) was an Australian resident; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | TABLE H | Every person that during the year of income was a head company of a consolidated group or a multiple entry consolidated (MEC) group in accordance with Part 3-90 of the Income Tax Assessment Act 1997 . | TABLE I | Every person liable for tax as: (1) 'master of the ship or agent or other representative in Australia of the owner or charterer' in accordance with section 130 of the Income Tax Assessment Act 1936 ; or (2) a person having 'control of a non-resident's money' in accordance with section 255 of the Income Tax Assessment Act 1936 . | (1) 'master of the ship or agent or other representative in Australia of the owner or charterer' in accordance with section 130 of the Income Tax Assessment Act 1936 ; or (2) a person having 'control of a non-resident's money' in accordance with section 255 of the Income Tax Assessment Act 1936 . | TABLE J | In accordance with Division 15 of Part III of the Income Tax Assessment Act 1936 , every person liable for tax as: (1) an 'agent for a non-resident insurer'; or (2) an 'agent for a non-resident reinsurer'. | (1) an 'agent for a non-resident insurer'; or (2) an 'agent for a non-resident reinsurer'. | TABLE K | A partnership return required under this Instrument, including for a 'foreign hybrid' treated as a partnership by Division 830 of the Income Tax Assessment Act 1997 , is to be lodged by the partners resident in Australia or by any of them who satisfy the conditions set out below (other than a partner described in Table P): (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership in the year of income, as the case may be. | (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership in the year of income, as the case may be. | If there is no partner resident in Australia, the return is to be lodged by the partnership's agent in Australia. | TABLE L | Where the trustee of a trust estate has derived income (including capital gains) and the trustee is not covered by Tables M, N or O, a trust return is required to be lodged by the trustee resident in Australia. If there is no trustee resident in Australia, the return is to be lodged by the trust's public officer or, where no public officer is appointed, by the trust's agent in Australia. | Exceptions to the requirement to lodge an income tax return under this Instrument | A person described in Tables C, D, E, or L is not required to lodge an income tax return under this Legislative Instrument if they are described in Table M. (See the Note after Table M). | A person described in Table N or Table O is not required to lodge an income tax return. | A person described in Table P is not required to lodge a partnership tax return. | TABLE M (to be read in conjunction with Tables C, D, E and L) | (1) Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, Newstart allowance, sickness allowance, Youth allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), Austudy payment; Exceptional circumstances relief payments; Interim income support payment; Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance.; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement. AND (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $ 20542 . (2) Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose rebate income was less than or equal to the following amounts: (A) if at any time during the year of income the person was single, widowed or separated - $ 32 , 279 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $ 31 , 279 or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $ 28 , 974 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). NOTE: Legislative Instrument Lodgment of income tax returns for the year of income ended 30 June 2013 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Department of Human Services - parents with a child support assessment requires persons to lodge an income tax return where they are a liable or recipient parent under a child support assessment unless they are in receipt of specified Australian Government pensions, allowances or payments for the whole of the year of income and the total of their: • taxable income • exempt Australian Government allowances, pensions and payments • target foreign income • reportable fringe benefits • total net investment loss, and • reportable superannuation contributions for the income year was less than $22,379. | (1) Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, Newstart allowance, sickness allowance, Youth allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), Austudy payment; Exceptional circumstances relief payments; Interim income support payment; Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance.; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement. AND (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $ 20542 . (2) Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose rebate income was less than or equal to the following amounts: (A) if at any time during the year of income the person was single, widowed or separated - $ 32 , 279 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $ 31 , 279 or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $ 28 , 974 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). | (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $ 20542 . | (A) if at any time during the year of income the person was single, widowed or separated - $ 32 , 279 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $ 31 , 279 or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $ 28 , 974 . | • taxable income • exempt Australian Government allowances, pensions and payments • target foreign income • reportable fringe benefits • total net investment loss, and • reportable superannuation contributions | TABLE N | Any non-profit company, that is an Australian resident and whose taxable income for the year of income does not exceed $416. | Any non-profit association, organisation, institution, society or club, the income of which is exempt from liability to income tax under the provisions of Division 50 of the Income Tax Assessment Act 1997 . | Any State/Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the Income Tax Assessment Act 1936 . | TABLE O | Any person that for the whole of the year of income was: (a) a subsidiary member of a consolidated group (as defined in Division 703 of the Income Tax Assessment Act 1997 ); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the Income Tax Assessment Act 1997 ). | (a) a subsidiary member of a consolidated group (as defined in Division 703 of the Income Tax Assessment Act 1997 ); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the Income Tax Assessment Act 1997 ). | TABLE P | A person who has made an election under former subsections 485AA(1) or (2) of the Income Tax Assessment Act 1936 in any prior income year in relation to their interest in a foreign investment fund (within the meaning of former Part XI of the Income Tax Assessment Act 1936) prior to the income year ended 30 June 2011 or an election under subparagraphs 830-10(2)(b) or 830-15(5)(b) of the Income Tax Assessment Act 1997 in the income year ended 30 June 2011 or a later income year, so that their interest is treated as either an interest in a foreign hybrid limited partnership (in accordance with subsection 830-10(2) of the Income Tax Assessment Act 1997 ) or as an interest in a foreign hybrid company (in accordance with subsection 830-15(5) of the Income Tax Assessment Act 1997 ), for the year of income and that interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the Income Tax Assessment Act 1997 , ignoring interests held by associates of the holding entity. NOTE: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return . | AUSTRALIA INCLUDES TERRITORIES AND CERTAIN SEA INSTALLATIONS AND OFFSHORE AREAS | In this Instrument 'Australia' includes Norfolk Island, the Territory of Cocos (Keeling) Islands, the Territory of Christmas Island and certain sea installations and offshore areas. However, income derived by Territory residents, Territory companies or Territory trusts (as defined in Division 1A of Part III of the Income Tax Assessment Act 1936 ) of Norfolk Island, from sources in Norfolk Island and from outside Australia, is exempt from income tax under the provisions of sections 24F and 24G of the Income Tax Assessment Act 1936 . | DEFERRAL OF TIME FOR LODGMENT OF RETURNS | In accordance with section 388-55 in Schedule I to the Taxation Administration Act 1953 , I may defer the time for lodgment of any return to a date later than the relevant date specified in this Instrument. | NOTICE OF REQUIREMENT TO LODGE A RETURN OR INFORMATION | Nothing in this Instrument prevents me or an authorised officer of the Australian Taxation Office from issuing a notice, in accordance with section 162 or section 163 of the Income Tax Assessment Act 1936 , requiring a person to give me, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. | EXEMPTION FROM REQUIREMENT TO LODGE RETURNS | Nothing in this Instrument prevents me or an authorised officer of the Australian Taxation Office from granting an exemption from lodgment, whether conditional or not, for specific returns or classes of returns from time to time. | LODGMENT OF FRANKING RETURNS | If a corporate tax entity incurs, at any time during its 2012-13 income year, a liability to pay franking deficit tax or over-franking tax, or an obligation to disclose information to the Commissioner under section 204-75 of the Income Tax Assessment Act 1997 , it is required to lodge a franking return for that income year. | A corporate tax entity is also required to lodge a franking return for its 2012-13 income year if a refund of income tax is taken by section 205-50 of the Income Tax Assessment Act 1997 to have been paid to the entity at any time during that year. | If a corporate tax entity does not incur, during the income year, a liability to pay any amount of franking deficit tax or over-franking tax, or an obligation to disclose information under section 204-75 of the Income Tax Assessment Act 1997 , and it has not received a refund of income tax mentioned above, then it is only required to lodge a franking return if it is specifically requested to do so by the Commissioner. | DATE OF LODGMENT OF FRANKING RETURN | The franking return must be lodged in the approved form by the last day of the month following the end of the income year in which the liability was incurred, or the refund is taken to have been paid, or the disclosure obligation arose, except in certain cases. This is also the date on which the franking deficit tax and over-franking tax, if any, is payable. | In certain cases where a refund of income tax is received the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. | SPECIAL RULES FOR LATE BALANCING CORPORATE TAX ENTITIES THAT ELECT TO USE 30 JUNE AS A BASIS FOR DETERMINING THEIR FRANKING DEFICIT TAX LIABILITY | Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability in accordance with the rules contained in Division 205 of the Income Tax (Transitional Provisions) Act 1997 are required to lodge a franking return and meet their liability for franking deficit tax in accordance with the rules contained in Division 214 of the Income Tax (Transitional Provisions) Act 1997 . | Where a late balancing corporate tax entity that elects to have its franking deficit tax liability determined on 30 June 2013 incurs a liability to pay franking deficit tax under Division 205 of the Income Tax (Transitional Provisions) Act 1997 , the franking return must be lodged in the approved form by 31 July 2013 except in certain cases. This is also the date on which the franking deficit tax is payable. | In certain cases where a refund of income tax is received, the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. | LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURNS | An entity that is a Pooled Development Fund for the purposes of the Income Tax Assessment Act 1997 at the end of the income year, or that ceases to be a Pooled Development Fund during the income year, that has (or because of a refund of income tax, is taken to have) a deficit balance in its venture capital sub-account at the end of its 2012-13 income year, or immediately before it ceases to be a Pooled Development Fund during that year, is required to pay venture capital deficit tax under section 210-135 of the Income Tax Assessment Act 1997 and is required to lodge a venture capital deficit tax return for that year. | Pooled Development Funds which have a nil or credit balance in the venture capital sub-account at the close of the income year or immediately before they cease to be Pooled Development Funds (and which are not taken to have a deficit at the relevant time by virtue of a refund of income tax) are not required to lodge a venture capital deficit tax return. | DATE OF LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURN | The venture capital deficit tax return must be lodged in the approved form by the last day of the month following the end of the income year. (This is also the date on which the venture capital deficit tax is payable). | LODGMENT OF RETURNS IN ACCORDANCE WITH THE SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 | Where a taxpayer is a self managed superannuation fund as defined in the Superannuation Industry (Supervision) Act 1993 at any time during the year of income ended 30 June 2013 (or approved period in lieu), then in accordance with section 35D of the Superannuation Industry (Supervision) Act 1993 the period for lodgment of a return under that section is the period ending on the day that the taxpayer is required to lodge their income tax return. This return forms part of the Self Managed Superannuation Fund Annual Return 2013 which must be lodged with me in accordance with this Instrument. | The requirements for the lodgment of contributions statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) are detailed in a separate Legislative Instrument ' Lodgment of statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) for each income year ended 30 June in accordance with the Taxation Administration Act 1953' . The contributions statement for superannuation providers in relation to superannuation plans that are self managed superannuation funds forms part of the Self Managed Superannuation Fund Annual Return 2013 which must be lodged with me in accordance with this Instrument. | LODGMENT IN THE APPROVED FORM | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , and of subsection 214-25(2) of the Income Tax Assessment Act 1997 , a return, notice, statement, or other document ( including any schedule ) required by the Commissioner under this Instrument must be lodged in the approved form. Under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note : Giving false or misleading information is a serious offence . | • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 commits an offence (by virtue of section 8C of the Taxation Administration Act 1953 ) and is punishable on conviction by a fine not exceeding 20 penalty units under section 8E of the Taxation Administration Act 1953 if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. The court may impose a fine not exceeding 250 penalty units on a company if it is convicted of a third or subsequent offence for failing to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 . | Alternatively: (1) any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 ; (2) companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . | (1) any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 ; (2) companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . | A trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the Superannuation Industry (Supervision) Act 1993 commits an offence and, if convicted, is liable to a penalty of 50 penalty units. This return forms part of the Self Managed Superannuation Fund Annual Return 2013 Note: At the time this Instrument was registered one penalty unit was $170.00.", "Related_Explanatory_Statements": "TPAL 2013/1 - \"> - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20131/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPAL 2013/2", "Title": "' Lodgment of income tax returns for the year of income ended 30 June 2013 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Department of Human Services - parents with a child support assessment' ", "Enabling_Act": "Income Tax Assessment Act 1936 and Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2013", "Date_of_Issue": "31 May 2013", "Signatory": "Christopher David Jordan AO Commissioner of Taxation", "Registration_Number": "F2013L00926", "Registration_Date": "6 June 2013", "Body": "I, Christopher David Jordan, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of income tax returns for the year of income ended 30 June 2013 in accordance with the: Income Tax Assessment Act 1936: Section 161 ; Section 162 ; Section 163 Taxation Administration Act 1953: Section 8C and Section 8E Taxation Administration Act 1953 (Schedule 1): Section 286-75 ; Section 388-50 ; Section 388-55 | Citation | This Instrument may be cited as ' Lodgment of income tax returns for the year of income ended 30 June 2013 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Department of Human Services - parents with a child support assessment' . | Lodgment of Income Tax Returns | In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 , I require every person described in Table A to give me a return of income for the year of income ended 30 June 2013 (or approved period in lieu). | Table A | Every person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B. | Table B | Every person where the total of their: - taxable income - exempt Australian Government allowances, pensions and payments - target foreign income - reportable fringe benefits - total net investment loss, and - reportable superannuation contributions | - taxable income - exempt Australian Government allowances, pensions and payments - target foreign income - reportable fringe benefits - total net investment loss, and - reportable superannuation contributions | for the income year was less than $22,379 | who was in receipt of Australian Government pensions, allowances or payments listed in Table C for the whole of the year of income. | Table C | Australian Government Allowances and Payments: - Parenting payment (partnered) - Newstart allowance - Youth allowance - Partner allowance - Sickness allowance - Special benefit - Widow allowance - Austudy payment - Exceptional circumstances relief payments - Interim income support payment | - Parenting payment (partnered) - Newstart allowance - Youth allowance - Partner allowance - Sickness allowance - Special benefit - Widow allowance - Austudy payment - Exceptional circumstances relief payments - Interim income support payment | Education payment of any of the following: - ABSTUDY living allowance - payment under the Veterans' Children Education Scheme - payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individual non-business ) | - ABSTUDY living allowance - payment under the Veterans' Children Education Scheme - payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individual non-business ) | Commonwealth labour market programs: - Training for Employment Program allowance - New Enterprise Incentive Scheme allowance - Green Corps training allowance - other taxable Commonwealth education or training payments - Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business - CDEP Scheme participant supplement | - Training for Employment Program allowance - New Enterprise Incentive Scheme allowance - Green Corps training allowance - other taxable Commonwealth education or training payments - Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business - CDEP Scheme participant supplement | Australian Government Pensions and Allowances - Age pension - Bereavement allowance - Carer payment - Disability support pension - Education entry payment - Parenting payment (single) - Widow B pension - Wife pension - Age service pension - Income support supplement - Defence Force Income Support Allowance - Defence Force Income Support Allowance -like payments from the Department of Veterans' Affairs - Invalidity service pension - Partner service pension | - Age pension - Bereavement allowance - Carer payment - Disability support pension - Education entry payment - Parenting payment (single) - Widow B pension - Wife pension - Age service pension - Income support supplement - Defence Force Income Support Allowance - Defence Force Income Support Allowance -like payments from the Department of Veterans' Affairs - Invalidity service pension - Partner service pension | In this Instrument, a reference to ' year of income' means the year of income ended 30 June 2013, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period. | Every person required to lodge a return whose year of income ends on 30 June 2013 must do so by 31 October 2013. | Where a person required to lodge a return has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2013 the return must be lodged with me no later than the last day of the 4th month after the close of the accounting period adopted. | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , the return must be in the approved form. | DEFERRAL OF TIME FOR LODGMENT OF RETURNS | In accordance with section 388-55 in Schedule 1 to the Taxation Administration Act 1953 , I may defer the time for lodgment of any return to a date later than the relevant date specified in this Instrument. | NOTICE OF REQUIREMENT TO LODGE A RETURN AND/OR INFORMATION | Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from issuing a notice, pursuant to section 162 or section 163 of the Income Tax Assessment Act 1936 , requiring a person to give me, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. | LODGMENT IN THE APPROVED FORM | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , a return, notice, statement, or other document ( including any schedule ) required by the Commissioner under this Instrument must be lodged in the approved form. Under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is a serious offence . | • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is a serious offence . | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 commits an offence (by virtue of section 8C of the Taxation Administration Act 1953 ) and is punishable on conviction by a fine not exceeding 20 penalty units under section 8E of the Taxation Administration Act 1953 if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. Alternatively any person may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . Note: At the time this Instrument was registered the value of a penalty unit was $170.00.", "Related_Explanatory_Statements": "TPAL 2013/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20132/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPAL 2012/1", "Title": "'Lodgment of returns for the year of income ended 30 June 2012 in accordance with the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Taxation Administration Act 1953 , the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997 '", "Enabling_Act": "Income Tax Assessment Act 1936; Income Tax Assessment Act 1997; Taxation Administration Act 1953; Superannuation Industry (Supervision) Act 1993; Income Tax (Transitional Provisions) Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2012", "Date_of_Issue": "25 June 2012", "Signatory": "Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2012L01365", "Registration_Date": "27 June 2012", "Body": "I, Michael D'Ascenzo, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of returns for the year of income ended 30 June 2012 in accordance with the: Income Tax Assessment Act 1936: Section 23AF ; Section 23AG ; Section 24F ; Section 24G ; Section 130 ; Section 160AAAA ; Section 161 ; Subsection 161A(1) ; Section 162 ; Section 163 ; Section 255 ; Division 1AB of Part III; Division 1A of Part III; Division 5A of Part III and Division 15 of Part III. Income Tax Assessment Act 1997: Section 204-75 ; Section 205-50 ; Section 210-135 ; Section 214-15 ; Section 303-10 ; Section 960-195 ; Section 995-1 ; Division 50 ; Subdivision 61-G ; Division 405 ; Division 703 ; Division 719 ; Division 80 ; Division 840 and Part 3-90 Taxation Administration Act 1953: Section 8C ; Section 8E . Taxation Administration Act 1953 (Schedule 1): Section 12-140 ; Section 12-320 ; Section 260-40 ; Section 286-75 ; Section 388-50 ; Section 388-55 ; Subdivision 12-F ; Subdivision 12-FA and Subdivision 12-H . Superannuation Industry (Supervision) Act 1993: Section 35D Income Tax (Transitional Provisions) Act 1997: Division 205 and Division 214 | Citation | This Instrument may be cited as 'Lodgment of returns for the year of income ended 30 June 2012 in accordance with the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Taxation Administration Act 1953 , the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997 '. | Lodgment of Income Tax Returns | In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 I require every person described in Tables A, B, C, D, E, F, G, H, I, J, K or L to give me a return of income for the year of income ended 30 June 2012 (or approved period in lieu). | In this Instrument a 'person' includes: • a partner of a partnership, including a foreign hybrid as defined in Division 830 of the Income Tax Assessment Act 1997 and, subject to Table K or Table P, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; • a trustee of a trust estate; • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a First Home Saver Accounts trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the Income Tax Assessment Act 1936 . | • a partner of a partnership, including a foreign hybrid as defined in Division 830 of the Income Tax Assessment Act 1997 and, subject to Table K or Table P, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; • a trustee of a trust estate; • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a First Home Saver Accounts trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the Income Tax Assessment Act 1936 . | In this Instrument, a reference to 'year of income' or 'income year' means the year of income ended 30 June 2012, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period in accordance with section 18 of the Income Tax Assessment Act 1936 . | Every person required to lodge a return (with the exception of those covered in Table I and Table J) whose year of income ends on 30 June 2012 must do so by 31 October 2012. | Where a person required to lodge a return (with the exception of those covered by Table I and Table J) has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2012, the return must be lodged with me no later than the 15 th day of the 7 th month after the end of their year of income if they are a full self-assessment taxpayer. If they are not a full self-assessment taxpayer, the return must be lodged with me no later than the last day of the 4 th month after the close of the accounting period adopted. | Where a person is described in Table I or Table J and is required to lodge a return in that capacity for the year of income ended 30 June 2012, or approved period in lieu, a return must be lodged with me no later than the 1 st day of the 6 th month of the following year of income. Where Table I applies, a person is required to furnish a separate return for each person for whom they are an agent, in addition to their own return (if one is required). Where Table J applies, a person is required to furnish an aggregate return representing their position as agent, in addition to their own return (if one is required). | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , the return must be in the approved form. | TABLE A | Every person not covered by Tables N or O who during the year of income: (1) had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from managed investment trusts); or • withholding payments covered by section 12-140 in Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6,000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or (2) incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) carried on a business; or (4) was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the Income Tax Assessment Act 1997 ) in Australia; or (5) had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (6) was under 18 years of age and whose income for the year of income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (7) received income subject to the provisions of sections 23AF or 23AG of the Income Tax Assessment Act 1936 and received $1 or more of other income; or (8) paid an instalment amount under the PAYG instalment system; or (9) was a special professional as defined by Division 405 of the Income Tax Assessment Act 1997 ; or (10) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the Income Tax Assessment Act 1997 ; or (11) had reportable fringe benefits identified on their payment summary; or (12) had reportable employer superannuation contributions identified on their payment summary; or (13) derived assessable income from dividends or distributions and franking credits that exceeded $6,000; or (14) made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a Super Co-contribution in relation to those contributions; or (15) have exceeded your concessional contributions cap and may be eligible for the Refund of excess concessional contributions offer; or (16) received an Australian superannuation lump sum that included an untaxed element when aged 60 years or over; or (17) received an Australian superannuation lump sum that included a taxed element or an untaxed element when aged under 60 years; or (18) had a First Home Saver Account into which personal First Home Saver Account contributions had been made and who will be eligible to receive a Government First Home Saver Account contribution in respect of those contributions, but they will not be required to lodge a return of income under this paragraph if both of the following conditions are satisfied: they are not otherwise required to lodge a return by this Instrument; and they have notified the Commissioner that they do not need to lodge a tax return. | (1) had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from managed investment trusts); or • withholding payments covered by section 12-140 in Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6,000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or (2) incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) carried on a business; or (4) was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the Income Tax Assessment Act 1997 ) in Australia; or (5) had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (6) was under 18 years of age and whose income for the year of income was more than $416 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (7) received income subject to the provisions of sections 23AF or 23AG of the Income Tax Assessment Act 1936 and received $1 or more of other income; or (8) paid an instalment amount under the PAYG instalment system; or (9) was a special professional as defined by Division 405 of the Income Tax Assessment Act 1997 ; or (10) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the Income Tax Assessment Act 1997 ; or (11) had reportable fringe benefits identified on their payment summary; or (12) had reportable employer superannuation contributions identified on their payment summary; or (13) derived assessable income from dividends or distributions and franking credits that exceeded $6,000; or (14) made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a Super Co-contribution in relation to those contributions; or (15) have exceeded your concessional contributions cap and may be eligible for the Refund of excess concessional contributions offer; or (16) received an Australian superannuation lump sum that included an untaxed element when aged 60 years or over; or (17) received an Australian superannuation lump sum that included a taxed element or an untaxed element when aged under 60 years; or (18) had a First Home Saver Account into which personal First Home Saver Account contributions had been made and who will be eligible to receive a Government First Home Saver Account contribution in respect of those contributions, but they will not be required to lodge a return of income under this paragraph if both of the following conditions are satisfied: they are not otherwise required to lodge a return by this Instrument; and they have notified the Commissioner that they do not need to lodge a tax return. | • withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from managed investment trusts); or • withholding payments covered by section 12-140 in Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6,000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or | TABLE B | Every person, except where they are described in Tables N or O, who has received from an authorised officer of my Active Compliance Capability a letter described as: | 'Notification of requirement for a detailed form of return for the year of income ended 30 June 2012 (or approved period in lieu)' . | TABLE C | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for the whole of the year of income and whose taxable income for the year of income exceeded $6,000. | TABLE D | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who at any time during the year of income was not an Australian resident and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | • dividend, interest or royalty income subject to withholding covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | TABLE E | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for only part of the year of income and whose taxable income exceeded the amount obtained by multiplying $500 by the number of months the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident). | TABLE F | Every person being a full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts and First Home Saver Account trusts) not covered by Table N or Table O that during the year of income: (1) is an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or (2) is a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | (1) is an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or (2) is a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | TABLE G | Every trustee of a superannuation fund, an approved deposit fund, a pooled superannuation trust or a First Home Saver Account trust, not covered by Table N or Table O, that during the year of income: (1) was an Australian resident; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . Note: Self managed superannuation funds to which this table applies are required to lodge the Self Managed Superannuation Fund Annual Return 2012 . First Home Saver Account trusts are required to lodge the Company Tax Return 2012 . Other entities to which this table applies are required to lodge the Fund Income Tax Return 2012 . | (1) was an Australian resident; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | TABLE H | Every person that during the year of income was a head company of a consolidated group or a multiple entry consolidated (MEC) group in accordance with Part 3-90 of the Income Tax Assessment Act 1997 . | TABLE I | Every person liable for tax as: (1) 'master of the ship or agent or other representative in Australia of the owner or charterer'; or (2) a person having 'control of a non-resident's money'. | (1) 'master of the ship or agent or other representative in Australia of the owner or charterer'; or (2) a person having 'control of a non-resident's money'. | TABLE J | Every person liable for tax as: (1) an 'agent for a non-resident insurer'; or (2) an 'agent for a non-resident reinsurer'. | (1) an 'agent for a non-resident insurer'; or (2) an 'agent for a non-resident reinsurer'. | TABLE K | A partnership return required under this Instrument, including for a 'foreign hybrid' treated as a partnership by Division 830 of the Income Tax Assessment Act 1997 , is to be lodged by the partners resident in Australia or by any of them who satisfy the conditions set out below (other than a partner described in Table P): (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership in the year of income, as the case may be. | (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership in the year of income, as the case may be. | If there is no partner resident in Australia, the return is to be lodged by the partnership's agent in Australia. | TABLE L | Where the trustee of a trust estate has derived income (including capital gains) and the trustee is not covered by Tables M, N or O, a trust return is required to be lodged by the trustee resident in Australia. If there is no trustee resident in Australia, the return is to be lodged by the trust's public officer or, where no public officer is appointed, by the trust's agent in Australia. | Exceptions to the requirement to lodge an income tax return under this Instrument | A person described in Tables C, D, E, or L is not required to lodge an income tax return under this Legislative Instrument if they are described in Table M. (See the Note after Table M). | A person described in Table N or Table O is not required to lodge an income tax return. | A person described in Table P is not required to lodge a partnership tax return. | TABLE M (to be read in conjunction with Tables C, D, E and L) | (1) Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, Newstart allowance, sickness allowance, Youth allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), Austudy payment; Exceptional circumstances relief payments; Interim income support payment; Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance, Textile, Clothing and Footwear Special Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; AND (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $16,000 . (2) Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose taxable income was less than or equal to the following amounts: (A) if at any time during the year of income the person was single, widowed or separated - $30,685 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $29,600 ; or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $26,680 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). (3) Every person who received income during the year of income from the following AND did not qualify for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 : Social security pensions: Age pension, bereavement allowance, disability support pension (where taxpayer is of age pension age), wife pension (where taxpayer or spouse is of age pension age), parenting payment (single), widow B pension, carer payment (where taxpayer or caree is of age pension age), education entry payment; or Department of Veterans' Affairs service pensions: Age service pension, invalidity service pension (where taxpayer or spouse is of age pension age), partner service pension (where taxpayer or spouse is of age pension age or the spouse does not receive an invalidity service pension or where the taxpayer is non-illness separated from the spouse), carer service pension (where taxpayer or caree is of age pension age or the spouse does not receive an invalidity service pension), income support supplement (where the taxpayer does not receive the supplement on the grounds of permanent incapacity, or the taxpayer, spouse, or person cared for is of age pension age or the taxpayer's spouse does not receive an invalidity service pension or a disability support pension), Defence Force Income Support Allowance (where the pension, payment or allowance to which it relates is taxable), or Defence Force Income Support Allowance-like payments; AND whose rebate income for the year was less than or equal to the following amounts: (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $30,451 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $29,460 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $24,823 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). NOTE: Legislative Instrument Lodgment of income tax returns in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 for the year of income ended 30 June 2012 - Department of Human Services - parents with a child support assessment requires persons to lodge an income tax return where they are a liable or recipient parent under a child support assessment unless they are in receipt of specified Australian Government pensions, allowances or payments for the whole of the year of income and the total of their: • taxable income • exempt Australian Government allowances, pensions and payments • target foreign income • reportable fringe benefits • total investment loss, and • reportable superannuation contributions for the income year was less than $21,622. | (1) Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, Newstart allowance, sickness allowance, Youth allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), Austudy payment; Exceptional circumstances relief payments; Interim income support payment; Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance, Textile, Clothing and Footwear Special Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; AND (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $16,000 . (2) Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose taxable income was less than or equal to the following amounts: (A) if at any time during the year of income the person was single, widowed or separated - $30,685 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $29,600 ; or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $26,680 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). (3) Every person who received income during the year of income from the following AND did not qualify for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 : Social security pensions: Age pension, bereavement allowance, disability support pension (where taxpayer is of age pension age), wife pension (where taxpayer or spouse is of age pension age), parenting payment (single), widow B pension, carer payment (where taxpayer or caree is of age pension age), education entry payment; or Department of Veterans' Affairs service pensions: Age service pension, invalidity service pension (where taxpayer or spouse is of age pension age), partner service pension (where taxpayer or spouse is of age pension age or the spouse does not receive an invalidity service pension or where the taxpayer is non-illness separated from the spouse), carer service pension (where taxpayer or caree is of age pension age or the spouse does not receive an invalidity service pension), income support supplement (where the taxpayer does not receive the supplement on the grounds of permanent incapacity, or the taxpayer, spouse, or person cared for is of age pension age or the taxpayer's spouse does not receive an invalidity service pension or a disability support pension), Defence Force Income Support Allowance (where the pension, payment or allowance to which it relates is taxable), or Defence Force Income Support Allowance-like payments; AND whose rebate income for the year was less than or equal to the following amounts: (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $30,451 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $29,460 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $24,823 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). | (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $16,000 . | (A) if at any time during the year of income the person was single, widowed or separated - $30,685 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $29,600 ; or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $26,680 . | (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $30,451 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $29,460 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $24,823 . | • taxable income • exempt Australian Government allowances, pensions and payments • target foreign income • reportable fringe benefits • total investment loss, and • reportable superannuation contributions | TABLE N | Any non-profit company, that is an Australian resident and whose taxable income for the year of income does not exceed $416 . | Any non-profit association, organisation, institution, society or club, the income of which is exempt from liability to income tax under the provisions of Division 50 of the Income Tax Assessment Act 1997 . | Any State/Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the Income Tax Assessment Act 1936 . | TABLE O | Any person that for the whole of the year of income was: (a) a subsidiary member of a consolidated group (as defined in Division 703 of the Income Tax Assessment Act 1997 ); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the Income Tax Assessment Act 1997 ). | (a) a subsidiary member of a consolidated group (as defined in Division 703 of the Income Tax Assessment Act 1997 ); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the Income Tax Assessment Act 1997 ). | TABLE P | A person who has made an election under former sub-sections 485AA(1) or (2) of the Income Tax Assessment Act 1936 in any prior income year in relation to their interest in a foreign investment fund (within the meaning of former Part XI of the Income Tax Assessment Act 1936 ) prior to the income year ended 30 June 2011 or an election under subparagraphs 830-10(2)(b) or 830-15(5)(b) of the Income Tax Assessment Act 1997 income year ended 30 June 2011 or the in the current income year, so that their interest is treated as either an interest in a foreign hybrid limited partnership (in accordance with subsection 830-10(2) of the Income Tax Assessment Act 1997 ) or as an interest in a foreign hybrid company (in accordance with subsection 830-15(5) of the Income Tax Assessment Act 1997 ), for the year of income and that interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the Income Tax Assessment Act 1997 , ignoring interests held by associates of the holding entity. NOTE: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. | AUSTRALIA INCLUDES TERRITORIES AND CERTAIN SEA INSTALLATIONS AND OFFSHORE AREAS | In this Instrument 'Australia' includes Norfolk Island, the Territory of Cocos (Keeling) Islands, the Territory of Christmas Island and certain sea installations and offshore areas. However, income derived by Territory residents, Territory companies or Territory trusts (as defined in Division 1A of Part III of the Income Tax Assessment Act 1936 ) of Norfolk Island, from sources in Norfolk Island and from outside Australia, is exempt from income tax under the provisions of sections 24F and 24G of the Income Tax Assessment Act 1936 . | DEFERRAL OF TIME FOR LODGMENT OF RETURNS | In accordance with section 388-55 in Schedule 1 to the Taxation Administration Act 1953 , I may defer the time for lodgment of any return to a date later than the relevant date specified in this Instrument. | NOTICE OF REQUIREMENT TO LODGE A RETURN OR INFORMATION | Nothing in this Instrument prevents me or an authorised officer of the Australian Taxation Office from issuing a notice, in accordance with section 162 or section 163 of the Income Tax Assessment Act 1936 , requiring a person to give me, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. | EXEMPTION FROM REQUIREMENT TO LODGE RETURNS | Nothing in this Instrument prevents me or an authorised officer of the Australian Taxation Office from granting an exemption from lodgment, whether conditional or not, for specific returns or classes of returns from time to time. | LODGMENT OF FRANKING RETURNS | If a corporate tax entity incurs, at any time during its 2011-12 income year, a liability to pay franking deficit tax or over-franking tax, or an obligation to disclose information to the Commissioner under section 204-75 of the Income Tax Assessment Act 1997 , it is required to lodge a franking return for that income year. | A corporate tax entity is also required to lodge a franking return for its 2011-12 income year if a refund of income tax is taken by section 205-50 of the Income Tax Assessment Act 1997 to have been paid to the entity at any time during that year. | If a corporate tax entity does not incur, during the income year, a liability to pay any amount of franking deficit tax or over-franking tax, or an obligation to disclose information under section 204-75 of the Income Tax Assessment Act 1997 , and it has not received a refund of income tax mentioned above, then it is only required to lodge a franking return if it is specifically requested to do so by the Commissioner. | DATE OF LODGMENT OF FRANKING RETURN | The franking return must be lodged in the approved form by the last day of the month following the end of the income year in which the liability was incurred, or the refund is taken to have been paid, or the disclosure obligation arose, except in certain cases. This is also the date on which the franking deficit tax and over-franking tax, if any, is payable. | In certain cases where a refund of income tax is received the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. | SPECIAL RULES FOR LATE BALANCING CORPORATE TAX ENTITIES THAT ELECT TO USE 30 JUNE AS A BASIS FOR DETERMINING THEIR FRANKING DEFICIT TAX LIABILITY | Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability in accordance with the rules contained in Division 205 of the Income Tax (Transitional Provisions) Act 1997 are required to lodge a franking return and meet their liability for franking deficit tax in accordance with the rules contained in Division 214 of the Income Tax (Transitional Provisions) Act 1997 . | Where a late balancing corporate tax entity that elects to have its franking deficit tax liability determined on 30 June 2012 incurs a liability to pay franking deficit tax under Division 205 of the Income Tax (Transitional Provisions) Act 1997 , the franking return must be lodged in the approved form by 31 July 2012 except in certain cases. This is also the date on which the franking deficit tax is payable. | In certain cases where a refund of income tax is received the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. | LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURNS | An entity that is a Pooled Development Fund for the purposes of the Income Tax Assessment Act 1997 at the end of the income year, or that ceases to be a Pooled Development Fund during the income year, that has (or because of a refund of income tax, is taken to have) a deficit balance in its venture capital sub-account at the end of its 2011-12 income year, or immediately before it ceases to be a Pooled Development Fund during that year, is required to pay venture capital deficit tax under section 210-135 of the Income Tax Assessment Act 1997 and is required to lodge a venture capital deficit tax return for that year. | Pooled Development Funds which have a nil or credit balance in the venture capital sub-account at the close of the income year or immediately before they cease to be Pooled Development Funds (and which are not taken to have a deficit at the relevant time by virtue of a refund of income tax) are not required to lodge a venture capital deficit tax return. | DATE OF LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURN | The venture capital deficit tax return must be lodged in the approved form by the last day of the month following the end of the income year. (This is also the date on which the venture capital deficit tax is payable). | LODGMENT OF RETURNS IN ACCORDANCE WITH THE SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 | Where a taxpayer is a self managed superannuation fund as defined in the Superannuation Industry (Supervision) Act 1993 at any time during the year of income ended 30 June 2012 (or approved period in lieu), then in accordance with section 35D of the Superannuation Industry (Supervision) Act 1993 the period for lodgment of a return under that section is the period ending on the day that the taxpayer is required to lodge their income tax return. This return forms part of the Self Managed Superannuation Fund Annual Return 2012 which must be lodged with me in accordance with this Instrument. | The requirements for the lodgment of contributions statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) are detailed in a separate Legislative Instrument 'Lodgment of statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) for each income year ended 30 June in accordance with the Taxation Administration Act 1953' . The contributions statement for superannuation providers in relation to superannuation plans that are self managed superannuation funds forms part of the Self Managed Superannuation Fund Annual Return 2012 which must be lodged with me in accordance with this Instrument. | LODGMENT IN THE APPROVED FORM | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , and of subsection 214-25(2) of the Income Tax Assessment Act 1997, a return, notice, statement, or other document (including any schedule) required by the Commissioner under this Instrument must be lodged in the approved form. Under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is a serious offence. | • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 commits an offence and is punishable on conviction by a fine not exceeding 20 penalty units if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. The court may impose a fine not exceeding 250 penalty units on a company if it is convicted of a third or subsequent offence for failing to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 . Alternatively: (1) any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 ; (2) companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . | (1) any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 ; (2) companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . | A trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the Superannuation Industry (Supervision) Act 1993 commits an offence and, if convicted, is liable to a penalty of 50 penalty units. This return forms part of the Self Managed Superannuation Fund Annual Return. Note: At the time this Instrument was registered one penalty unit was $110.00.", "Related_Explanatory_Statements": "TPAL 2012/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20121/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPAL 2012/2", "Title": "'Lodgment of income tax returns for the year of income ended 30 June 2012 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Department of Human Services - parents with a child support assessment' ", "Enabling_Act": "Income Tax Assessment Act 1936 and Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2012", "Date_of_Issue": "25 June 2012", "Signatory": "(Michael D'Ascenzo) Commissioner of Taxation", "Registration_Number": "F2012L01363", "Registration_Date": "27 June 2012", "Body": "I, Michael D'Ascenzo, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of returns for the year of income ended 30 June 2012 in accordance with the: Income Tax Assessment Act 1936: Section 161 ; Section 162 ; Section 163 Taxation Administration Act 1953: Section 8C and Section 8E Taxation Administration Act 1953 (Schedule 1): Section 286-75 ; Section 388-50 ; Section 388-55 | Citation | This Instrument may be cited as 'Lodgment of income tax returns for the year of income ended 30 June 2012 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Department of Human Services - parents with a child support assessment' . | Lodgment of Income Tax Returns | In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 , I require every person described in Table A to give me a return of income for the year of income ended 30 June 2012 (or approved period in lieu). | Table A | Every person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B. | Table B | Every person where the total of their: - taxable income - exempt Australian Government allowances, pensions and payments - target foreign income - reportable fringe benefits - total investment loss, and - reportable superannuation contributions for the income year was less than $21,622 | - taxable income - exempt Australian Government allowances, pensions and payments - target foreign income - reportable fringe benefits - total investment loss, and - reportable superannuation contributions | for the income year was less than $21,622 | who was in receipt of Australian Government pensions, allowances or payments listed in Table C for the whole of the year of income. | Table C | Australian Government Allowances and Payments: - Parenting payment (partnered) - Newstart allowance - Youth allowance - Partner allowance - Sickness allowance - Special benefit - Widow allowance - Austudy payment - Exceptional circumstances relief payments - Interim income support payment | - Parenting payment (partnered) - Newstart allowance - Youth allowance - Partner allowance - Sickness allowance - Special benefit - Widow allowance - Austudy payment - Exceptional circumstances relief payments - Interim income support payment | Education payment of any of the following: - ABSTUDY living allowance - payment under the Veterans' Children Education Scheme - payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individual non-business ) | - ABSTUDY living allowance - payment under the Veterans' Children Education Scheme - payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individual non-business ) | Commonwealth labour market programs: - Training for Employment Program allowance - New Enterprise Incentive Scheme allowance - Textile, clothing and footwear special allowance - Green Corps training allowance - other taxable Commonwealth education or training payments - Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business - CDEP Scheme participant supplement | - Training for Employment Program allowance - New Enterprise Incentive Scheme allowance - Textile, clothing and footwear special allowance - Green Corps training allowance - other taxable Commonwealth education or training payments - Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business - CDEP Scheme participant supplement | Australian Government Pensions and Allowances - Age pension - Bereavement allowance - Carer payment - Disability support pension - Education entry payment - Parenting payment (single) - Widow B pension - Wife pension - Age service pension - Income support supplement - Defence Force Income Support Allowance - Defence Force Income Support Allowance-like payments from the Department of Veterans' Affairs - Invalidity service pension - Partner service pension | - Age pension - Bereavement allowance - Carer payment - Disability support pension - Education entry payment - Parenting payment (single) - Widow B pension - Wife pension - Age service pension - Income support supplement - Defence Force Income Support Allowance - Defence Force Income Support Allowance-like payments from the Department of Veterans' Affairs - Invalidity service pension - Partner service pension | In this Instrument, a reference to ' year of income' means the year of income ended 30 June 2012, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period. | Every person required to lodge a return whose year of income ends on 30 June 2012 must do so by 31 October 2012. | Where a person required to lodge a return has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2012, the return must be lodged with me no later than 4 months after the close of the accounting period adopted. | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , the return must be in the approved form. | DEFERRAL OF TIME FOR LODGMENT OF RETURNS | In accordance with section 388-55 in Schedule 1 to the Taxation Administration Act 1953 , I may defer the time for lodgment of any return to a date later than the relevant date specified in this Instrument. | NOTICE OF REQUIREMENT TO LODGE A RETURN AND/OR INFORMATION | Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from issuing a notice, pursuant to section 162 or section 163 of the Income Tax Assessment Act 1936 , requiring a person to give me, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. | LODGMENT IN THE APPROVED FORM | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , a return, notice, statement, or other document (including any schedule) required by the Commissioner under this Instrument must be lodged in the approved form. Under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: - it is in the form approved in writing by the Commissioner; - it contains a declaration signed by the person or persons as required; - it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and - it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is a serious offence. | - it is in the form approved in writing by the Commissioner; - it contains a declaration signed by the person or persons as required; - it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and - it is given in the manner that the Commissioner requires (which may include electronically). | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 commits an offence and is punishable on conviction, by a fine not exceeding 20 penalty units if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. Alternatively any person may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . Note: At the time this Instrument was registered the value of a penalty unit was $110.00.", "Related_Explanatory_Statements": "TPAL 2012/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20122/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPAL 2011/1", "Title": "'Lodgment of returns for the year of income ended 30 June 2011 in accordance with the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Taxation Administration Act 1953 , the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997 '", "Enabling_Act": "Income Tax Assessment Act 1936; Income Tax Assessment Act 1997; Taxation Administration Act 1953; Superannuation Industry (Supervision) Act 1993; Income Tax (Transitional Provisions) Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2011", "Date_of_Issue": "20 June 2011", "Signatory": "Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2011L01284", "Registration_Date": "28 June 2011", "Body": "I, Michael D'Ascenzo, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of returns for the year of income ended 30 June 2011 in accordance with the: Income Tax Assessment Act 1936: Section 23AF ; Section 23AG ; Section 24F ; Section 24G ; Section 130 ; Section 160AAAA ; Section 161 ; Subsection 161A(1) ; Section 162 ; Section 163 ; Section 255 ; Division 1AB of Part III; Division 1A of Part III; Division 5A of Part III and Division 15 of Part III. Income Tax Assessment Act 1997: Section 204-75 ; Section 205-50 ; Section 210-135 ; Section 303-10 ; Section 960-195 ; Section 995-1 ; Division 50 ; Subdivision 61-G ; Division 405 ; Division 703 ; Division 719 ; Division 80 ; Division 840 and Part 3-90 Taxation Administration Act 1953: Section 8C ; Section 8E . Taxation Administration Act 1953 (Schedule 1): Section 12-140 ; Section 12-320 ; Section 260-40 ; Section 286-75 ; Section 388-50 ; Section 388-55 ; Subdivision 12-F ; Subdivision 12-FA and Subdivision 12-H . Superannuation Industry (Supervision) Act 1993: Section 35D Income Tax (Transitional Provisions) Act 1997: Division 205 and Division 214 | Citation | This Instrument may be cited as 'Lodgment of returns for the year of income ended 30 June 2011 in accordance with the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Taxation Administration Act 1953 , the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997 '. | Lodgment of Income Tax Returns | In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 I require every person described in Tables A, B, C, D, E, F, G, H, I, J, K or L to give me a return of income for the year of income ended 30 June 2011 (or approved period in lieu). | In this Instrument a 'person' includes: • a partner of a partnership, including a foreign hybrid as defined in Division 830 of the Income Tax Assessment Act 1997 and, subject to Table K or Table P, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; • a trustee of a trust estate; • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a First Home Saver Accounts trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the Income Tax Assessment Act 1936 . | • a partner of a partnership, including a foreign hybrid as defined in Division 830 of the Income Tax Assessment Act 1997 and, subject to Table K or Table P, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; • a trustee of a trust estate; • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a First Home Saver Accounts trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the Income Tax Assessment Act 1936 . | In this Instrument, a reference to 'year of income' or 'income year' means the year of income ended 30 June 2011, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period in accordance with section 18 of the Income Tax Assessment Act 1936 . | Every person required to lodge a return (with the exception of those covered in Table I and Table J) whose year of income ends on 30 June 2011 must do so by 31 October 2011. | Where a person required to lodge a return (with the exception of those covered by Table I and Table J) has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2011, the return must be lodged with me no later than the 15th day of the 7th month after the end of their year of income if they are a full self-assessment taxpayer. If they are not a full self-assessment taxpayer, the return must be lodged with me no later than 4 months after the close of the accounting period adopted. | Where a person is described in Table I or Table J and is required to lodge a return in that capacity for the year of income ended 30 June 2011, or approved period in lieu, a return must be lodged with me no later than the 1st day of the 6th month of the following year of income. Where Table I applies, a person is required to furnish a separate return for each person for whom they are an agent, in addition to their own return (if one is required). Where Table J applies, a person is required to furnish an aggregate return representing their position as agent, in addition to their own return (if one is required). | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , the return must be in the approved form. | TABLE A | Every person not covered by Tables N or O who during the year of income: (1) had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from managed investment trusts); or • withholding payments covered by section 12-140 in Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6,000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or (2) incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) carried on a business; or (4) was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the Income Tax Assessment Act 1997 ) in Australia; or (5) had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (6) was under 18 years of age and whose income for the year of income was more than $3,334 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (7) received income subject to the provisions of sections 23AF or 23AG of the Income Tax Assessment Act 1936 and received $1 or more of other income; or (8) paid an instalment amount under the PAYG instalment system; or (9) was a special professional as defined by Division 405 of the Income Tax Assessment Act 1997 ; or (10) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the Income Tax Assessment Act 1997 ; or (11) had reportable fringe benefits identified on their payment summary; or (12) had reportable employer superannuation contributions identified on their payment summary; or (13) derived assessable income from dividends or distributions and franking credits that exceeded $6,000; or (14) made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a Super Co-contribution in relation to those contributions; or (15) received an Australian superannuation lump sum that included an untaxed element when aged 60 years or over; or (16) received an Australian superannuation lump sum that included a taxed element or an untaxed element when aged under 60 years; or (17) had a First Home Saver Account into which personal FHSA contributions had been made and who will be eligible to receive a Government FHSA contribution in respect of those contributions, but they will not be required to lodge a return of income under this paragraph if both of the following conditions are satisfied: they are not otherwise required to lodge a return by this Instrument; and they have notified the Commissioner that they do not need to lodge a tax return. | (1) had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from managed investment trusts); or • withholding payments covered by section 12-140 in Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6,000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or (2) incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) carried on a business; or (4) was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the Income Tax Assessment Act 1997 ) in Australia; or (5) had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (6) was under 18 years of age and whose income for the year of income was more than $3,334 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (7) received income subject to the provisions of sections 23AF or 23AG of the Income Tax Assessment Act 1936 and received $1 or more of other income; or (8) paid an instalment amount under the PAYG instalment system; or (9) was a special professional as defined by Division 405 of the Income Tax Assessment Act 1997 ; or (10) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the Income Tax Assessment Act 1997 ; or (11) had reportable fringe benefits identified on their payment summary; or (12) had reportable employer superannuation contributions identified on their payment summary; or (13) derived assessable income from dividends or distributions and franking credits that exceeded $6,000; or (14) made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a Super Co-contribution in relation to those contributions; or (15) received an Australian superannuation lump sum that included an untaxed element when aged 60 years or over; or (16) received an Australian superannuation lump sum that included a taxed element or an untaxed element when aged under 60 years; or (17) had a First Home Saver Account into which personal FHSA contributions had been made and who will be eligible to receive a Government FHSA contribution in respect of those contributions, but they will not be required to lodge a return of income under this paragraph if both of the following conditions are satisfied: they are not otherwise required to lodge a return by this Instrument; and they have notified the Commissioner that they do not need to lodge a tax return. | • withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from managed investment trusts); or • withholding payments covered by section 12-140 in Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6,000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or | TABLE B | Every person, except where they are described in Tables N or O, who has received from my High Wealth Individuals Task Force a letter described as: | 'Notification of requirement for a detailed form of return for the year of income ended 30 June 2011 (or approved period in lieu)' . | TABLE C | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for the whole of the year of income and whose taxable income for the year of income exceeded $6,000. | TABLE D | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who at any time during the year of income was not an Australian resident and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | • dividend, interest or royalty income subject to withholding covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | TABLE E | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for only part of the year of income and whose taxable income exceeded the amount obtained by multiplying $500 by the number of months the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident). | TABLE F | Every person being a full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts and First Home Saver Accounts trusts) not covered by Table N or Table O that during the year of income: (1) is an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or (2) is a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | (1) is an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or (2) is a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | TABLE G | Every trustee of a superannuation fund, an approved deposit fund, a pooled superannuation trust or a First Home Saver Accounts trust, not covered by Table N or Table O, that during the year of income: (1) was an Australian resident; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . Note: Self managed superannuation funds to which this table applies are required to lodge the Self Managed Superannuation Fund Annual Return 2011 . First Home Saver Accounts trusts are required to lodge the Company Tax Return 2011 . Other entities to which this table applies are required to lodge the Fund Income Tax Return 2011 . | (1) was an Australian resident; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | TABLE H | Every person that during the year of income was a head company of a consolidated group or a multiple entry consolidated (MEC) group in accordance with Part 3-90 of the Income Tax Assessment Act 1997 . | TABLE I | Every person liable for tax as: (1) 'master of the ship or agent or other representative in Australia of the owner or charterer'; or (2) a person having 'control of a non-resident's money'. | (1) 'master of the ship or agent or other representative in Australia of the owner or charterer'; or (2) a person having 'control of a non-resident's money'. | TABLE J | Every person liable for tax as: (1) an 'agent for a non-resident insurer'; or (2) an 'agent for a non-resident reinsurer'. | (1) an 'agent for a non-resident insurer'; or (2) an 'agent for a non-resident reinsurer'. | TABLE K | A partnership return required under this Instrument, including for a 'foreign hybrid' treated as a partnership by Division 830 of the Income Tax Assessment Act 1997 , is to be lodged by the partners resident in Australia or by any of them who satisfy the conditions set out below (other than a partner described in Table P): (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership in the year of income, as the case may be. | (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership in the year of income, as the case may be. | If there is no partner resident in Australia, the return is to be lodged by the partnership's agent in Australia. | TABLE L | Where the trustee of a trust estate has derived income (including capital gains) and the trustee is not covered by Tables M, N or O, a trust return is required to be lodged by the trustee resident in Australia. If there is no trustee resident in Australia, the return is to be lodged by the trust's public officer or, where no public officer is appointed, by the trust's agent in Australia. | Exceptions to the requirement to lodge an income tax return under this Instrument | A person described in Tables C, D, E, or L is not required to lodge an income tax return under this Legislative Instrument if they are described in Table M. (See the Note after Table M). | A person described in Table N or Table O is not required to lodge an income tax return. | A person described in Table P is not required to lodge a partnership tax return. | TABLE M (to be read in conjunction with Tables C, D, E and L) | (1) Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, Newstart allowance, sickness allowance, Youth allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), Austudy payment; Exceptional circumstances relief payments; Interim income support payment; Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance, Textile, Clothing and Footwear Special Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; Northern Territory CDEP transition payment; AND (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $16,000 . (2) Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose taxable income was less than or equal to the following amounts: (A) if at any time during the year of income the person was single, widowed or separated - $30,685 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $29,600 ; or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $26,680 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). (3) Every person who received income during the year of income from the following AND did not qualify for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 : Social security pensions: Age pension, bereavement allowance, disability support pension (where taxpayer is of age pension age), wife pension (where taxpayer or spouse is of age pension age), parenting payment (single), widow B pension, carer payment (where taxpayer or caree is of age pension age), education entry payment; or Department of Veterans' Affairs service pensions: Age service pension, invalidity service pension (where taxpayer or spouse is of age pension age), partner service pension (where taxpayer or spouse is of age pension age or the spouse does not receive an invalidity service pension or where the taxpayer is non-illness separated from the spouse), carer service pension (where taxpayer or caree is of age pension age or the spouse does not receive an invalidity service pension), income support supplement (where the taxpayer does not receive the supplement on the grounds of permanent incapacity, or the taxpayer, spouse, or person cared for is of age pension age or the taxpayer's spouse does not receive an invalidity service pension or a disability support pension), Defence Force Income Support Allowance (DFISA) (where the pension, payment or allowance to which it relates is taxable), or DFISA-like payments; AND (I) who received their payments from Centrelink and wwhose rebate income for the year was less than or equal to the following amounts: (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $29,670 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $28,636 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $24,156 . OR (II) who received their payments from Department of Veterans' Affairs and whose rebate income for the year was less than or equal to the following amounts: (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $ 30,439 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $ 29,456 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $ 24,810 If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). NOTE: Legislative Instrument Lodgment of income tax returns in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 for the year of income ended 30 June 2011 - Child Support Agency - parents with a child support assessment requires persons to lodge an income tax return where they are a liable or recipient parent under a child support assessment unless they are in receipt of specified Australian Government pensions, allowances or payments for the whole of the year of income and the total of their: • taxable income • exempt Australian Government allowances, pensions and payments • target foreign income • reportable fringe benefits • total investment loss, and • reportable superannuation contributions for the income year was less than $20,594. | (1) Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, Newstart allowance, sickness allowance, Youth allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), Austudy payment; Exceptional circumstances relief payments; Interim income support payment; Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance, Textile, Clothing and Footwear Special Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; Northern Territory CDEP transition payment; AND (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $16,000 . (2) Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose taxable income was less than or equal to the following amounts: (A) if at any time during the year of income the person was single, widowed or separated - $30,685 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $29,600 ; or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $26,680 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). (3) Every person who received income during the year of income from the following AND did not qualify for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 : Social security pensions: Age pension, bereavement allowance, disability support pension (where taxpayer is of age pension age), wife pension (where taxpayer or spouse is of age pension age), parenting payment (single), widow B pension, carer payment (where taxpayer or caree is of age pension age), education entry payment; or Department of Veterans' Affairs service pensions: Age service pension, invalidity service pension (where taxpayer or spouse is of age pension age), partner service pension (where taxpayer or spouse is of age pension age or the spouse does not receive an invalidity service pension or where the taxpayer is non-illness separated from the spouse), carer service pension (where taxpayer or caree is of age pension age or the spouse does not receive an invalidity service pension), income support supplement (where the taxpayer does not receive the supplement on the grounds of permanent incapacity, or the taxpayer, spouse, or person cared for is of age pension age or the taxpayer's spouse does not receive an invalidity service pension or a disability support pension), Defence Force Income Support Allowance (DFISA) (where the pension, payment or allowance to which it relates is taxable), or DFISA-like payments; AND (I) who received their payments from Centrelink and wwhose rebate income for the year was less than or equal to the following amounts: (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $29,670 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $28,636 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $24,156 . OR (II) who received their payments from Department of Veterans' Affairs and whose rebate income for the year was less than or equal to the following amounts: (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $ 30,439 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $ 29,456 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $ 24,810 If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). | (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $16,000 . | (A) if at any time during the year of income the person was single, widowed or separated - $30,685 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $29,600 ; or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $26,680 . | (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $29,670 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $28,636 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $24,156 . | (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $ 30,439 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $ 29,456 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $ 24,810 | • taxable income • exempt Australian Government allowances, pensions and payments • target foreign income • reportable fringe benefits • total investment loss, and • reportable superannuation contributions | TABLE N | Any non-profit company, that is an Australian resident and whose taxable income for the year of income does not exceed $416 . | Any non-profit association, organisation, institution, society or club, the income of which is exempt from liability to income tax under the provisions of Division 50 of the Income Tax Assessment Act 1997 . | Any State/Territory body, the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the Income Tax Assessment Act 1936 . | TABLE O | Any person that for the whole of the year of income was: (a) a subsidiary member of a consolidated group (as defined in Division 703 of the Income Tax Assessment Act 1997 ); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the Income Tax Assessment Act 1997 ). | (a) a subsidiary member of a consolidated group (as defined in Division 703 of the Income Tax Assessment Act 1997 ); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the Income Tax Assessment Act 1997 ). | TABLE P | A person who has made an election under former sub-sections 485AA(1) or (2) of the Income Tax Assessment Act 1936 in any prior income year in relation to their interest in a foreign investment fund (within the meaning of former Part XI of the Income Tax Assessment Act 1936 ) or an election under subparagraphs 830-10(2)(b) or 830-15(5)(b) of the Income Tax Assessment Act 1997 in the current income year, so that their interest is treated as either an interest in a foreign hybrid limited partnership (in accordance with subsection 830-10(2) of the Income Tax Assessment Act 1997 ) or as an interest in a foreign hybrid company (in accordance with subsection 830-15(5) of the Income Tax Assessment Act 1997 ), for the year of income and that interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the Income Tax Assessment Act 1997 , ignoring interests held by associates of the holding entity. NOTE: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. | AUSTRALIA INCLUDES TERRITORIES AND CERTAIN SEA INSTALLATIONS AND OFFSHORE AREAS | In this Instrument 'Australia' includes Norfolk Island, the Territory of Cocos (Keeling) Islands, the Territory of Christmas Island and certain sea installations and offshore areas. However, income derived by Territory residents, Territory companies or Territory trusts (as defined in Division 1A of Part III of the Income Tax Assessment Act 1936 ) of Norfolk Island, from sources in Norfolk Island and from outside Australia, is exempt from income tax under the provisions of sections 24F and 24G of the Income Tax Assessment Act 1936 . | DEFERRAL OF TIME FOR LODGMENT OF RETURNS | In accordance with section 388-55 in Schedule 1 to the Taxation Administration Act 1953 , I may defer the time for lodgment of any return to a date later than the relevant date specified in this Instrument. | NOTICE OF REQUIREMENT TO LODGE A RETURN OR INFORMATION | Nothing in this Instrument prevents me or an authorised officer of the Australian Taxation Office from issuing a notice, in accordance with section 162 or section 163 of the Income Tax Assessment Act 1936 , requiring a person to give me, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. | EXEMPTION FROM REQUIREMENT TO LODGE RETURNS | Nothing in this Instrument prevents me or an authorised officer of the Australian Taxation Office from granting an exemption from lodgment, whether conditional or not, for specific returns or classes of returns from time to time. | LODGMENT OF FRANKING RETURNS | If a corporate tax entity incurs, at any time during its 2010-11 income year, a liability to pay franking deficit tax or over-franking tax, or an obligation to disclose information to the Commissioner under section 204-75 of the Income Tax Assessment Act 1997 , it is required to lodge a franking return for that income year. | A corporate tax entity is also required to lodge a franking return for its 2010-11 income year if a refund of income tax is taken by section 205-50 of the Income Tax Assessment Act 1997 to have been paid to the entity at any time during that year. | If a corporate tax entity does not incur, during the income year, a liability to pay any amount of franking deficit tax or over-franking tax, or an obligation to disclose information under section 204-75 of the Income Tax Assessment Act 1997 , and it has not received a refund of income tax mentioned above, then it is only required to lodge a franking return if it is specifically requested to do so by the Commissioner. | DATE OF LODGMENT OF FRANKING RETURN | The franking return must be lodged in the approved form by the last day of the month following the end of the income year in which the liability was incurred, or the refund is taken to have been paid, or the disclosure obligation arose, except in certain cases. This is also the date on which the franking deficit tax and over-franking tax, if any, is payable. | In certain cases where a refund of income tax is received the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. | SPECIAL RULES FOR LATE BALANCING CORPORATE TAX ENTITIES THAT ELECT TO USE 30 JUNE AS A BASIS FOR DETERMINING THEIR FRANKING DEFICIT TAX LIABILITY | Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability in accordance with the rules contained in Division 205 of the Income Tax (Transitional Provisions) Act 1997 are required to lodge a franking return and meet their liability for franking deficit tax in accordance with the rules contained in Division 214 of the Income Tax (Transitional Provisions) Act 1997 . | Where a late balancing corporate tax entity that elects to have its franking deficit tax liability determined on 30 June 2011 incurs a liability to pay franking deficit tax under Division 205 of the Income Tax (Transitional Provisions) Act 1997 , the franking return must be lodged in the approved form by 31 July 2011 except in certain cases. This is also the date on which the franking deficit tax is payable. | In certain cases where a refund of income tax is received the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. | LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURNS | An entity that is a Pooled Development Fund for the purposes of the Income Tax Assessment Act 1997 at the end of the income year, or that ceases to be a Pooled Development Fund during the income year, that has (or because of a refund of income tax, is taken to have) a deficit balance in its venture capital sub-account at the end of its 2010-11 income year, or immediately before it ceases to be a Pooled Development Fund during that year, is required to pay venture capital deficit tax under section 210-135 of the Income Tax Assessment Act 1997 and is required to lodge a venture capital deficit tax return for that year. | Pooled Development Funds which have a nil or credit balance in the venture capital sub-account at the close of the income year or immediately before they cease to be Pooled Development Funds (and which are not taken to have a deficit at the relevant time by virtue of a refund of income tax) are not required to lodge a venture capital deficit tax return. | DATE OF LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURN | The venture capital deficit tax return must be lodged in the approved form by the last day of the month following the end of the income year. (This is also the date on which the venture capital deficit tax is payable). | LODGMENT OF RETURNS IN ACCORDANCE WITH THE SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 | Where a taxpayer is a self managed superannuation fund as defined in the Superannuation Industry (Supervision) Act 1993 at any time during the year of income ended 30 June 2011 (or approved period in lieu), then in accordance with section 35D of the Superannuation Industry (Supervision) Act 1993 the period for lodgment of a return under that section is the period ending on the day that the taxpayer is required to lodge their income tax return. This return forms part of the Self Managed Superannuation Fund Annual Return 2011 which must be lodged with me in accordance with this Instrument. | The requirements for the lodgment of contributions statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) are detailed in a separate Legislative Instrument 'Lodgment of statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) for each income year ended 30 June in accordance with the Taxation Administration Act 1953' . The contributions statement for superannuation providers in relation to superannuation plans that are self managed superannuation funds forms part of the Self Managed Superannuation Fund Annual Return 2011 which must be lodged with me in accordance with this Instrument. | LODGMENT IN THE APPROVED FORM | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , a return, notice, statement, or other document (including any schedule) required by the Commissioner under this Instrument must be lodged in the approved form. Under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is a serious offence. | • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 commits an offence and is punishable on conviction by a fine not exceeding 20 penalty units if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. The court may impose a fine not exceeding 250 penalty units on a company if convicted for failing to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 . Alternatively: (1) any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 ; (2) companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . | (1) any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 ; (2) companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . | A trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the Superannuation Industry (Supervision) Act 1993 commits an offence and, if convicted, is liable to a penalty of 50 penalty units. This return forms part of the Self Managed Superannuation Fund Annual Return. Note: At the time this Instrument was registered one penalty unit was $110.00.", "Related_Explanatory_Statements": "TPAL 2011/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20111/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPAL 2011/2", "Title": "'Lodgment of income tax returns for the year of income ended 30 June 2011 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Child Support Agency - parents with a child support assessment' ", "Enabling_Act": "Income Tax Assessment Act 1936 and Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2011", "Date_of_Issue": "20 June 2011", "Signatory": "(Michael D'Ascenzo) Commissioner of Taxation", "Registration_Number": "F2011L01294", "Registration_Date": "28 June 2011", "Body": "I, Michael D'Ascenzo, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of returns for the year of income ended 30 June 2011 in accordance with the: Income Tax Assessment Act 1936: Section 161 ; Section 162 ; Section 163 Taxation Administration Act 1953: Section 8C and Section 8E . Taxation Administration Act 1953 (Schedule 1): Section 286-75 ; Section 388-50 ; Section 388-55 | Citation | This Instrument may be cited as 'Lodgment of income tax returns for the year of income ended 30 June 2011 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Child Support Agency - parents with a child support assessment' . | Lodgment of Income Tax Returns | In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 , I require every person described in Table A to give me a return of income for the year of income ended 30 June 2011 (or approved period in lieu). | Table A | Every person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B. | Table B | Every person where the total of their: - taxable income - exempt Australian Government allowances, pensions and payments - target foreign income - reportable fringe benefits - total investment loss, and - reportable superannuation contributions for the income year was less than $20,594 | - taxable income - exempt Australian Government allowances, pensions and payments - target foreign income - reportable fringe benefits - total investment loss, and - reportable superannuation contributions | for the income year was less than $20,594 | who was in receipt of Australian Government pensions, allowances or payments listed in Table C for the whole of the year of income. | Table C | Australian Government Allowances and Payments: - Parenting payment (partnered) - Newstart allowance - Youth allowance - Partner allowance - Sickness allowance - Special benefit - Widow allowance - Austudy payment - Exceptional circumstances relief payments - Interim income support payment | - Parenting payment (partnered) - Newstart allowance - Youth allowance - Partner allowance - Sickness allowance - Special benefit - Widow allowance - Austudy payment - Exceptional circumstances relief payments - Interim income support payment | Education payment of any of the following and you were 16 years or older: - ABSTUDY living allowance - payment under the Veterans' Children Education Scheme - payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individual non-business ) | - ABSTUDY living allowance - payment under the Veterans' Children Education Scheme - payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individual non-business ) | Commonwealth labour market programs: - Training for Employment Program allowance - New Enterprise Incentive Scheme allowance - Textile, clothing and footwear special allowance - Green Corps training allowance - other taxable Commonwealth education or training payments - Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business - CDEP Scheme participant supplement - Northern Territory CDEP transition payment | - Training for Employment Program allowance - New Enterprise Incentive Scheme allowance - Textile, clothing and footwear special allowance - Green Corps training allowance - other taxable Commonwealth education or training payments - Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business - CDEP Scheme participant supplement - Northern Territory CDEP transition payment | Australian Government Pensions and Allowances - Age pension - Bereavement allowance - Carer payment - Disability support pension - Education entry payment - Parenting payment (single) - Widow B pension - Wife pension - Age service pension - Income support supplement - Defence Force Income Support Allowance (DFISA) - DFISA-like payments from the Department of Veterans' Affairs - Invalidity service pension - Partner service pension | - Age pension - Bereavement allowance - Carer payment - Disability support pension - Education entry payment - Parenting payment (single) - Widow B pension - Wife pension - Age service pension - Income support supplement - Defence Force Income Support Allowance (DFISA) - DFISA-like payments from the Department of Veterans' Affairs - Invalidity service pension - Partner service pension | In this Instrument, a reference to ' year of income' means the year of income ended 30 June 2011, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period. | Every person required to lodge a return whose year of income ends on 30 June 2011 must do so by 31 October 2011. | Where a person required to lodge a return has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2011, the return must be lodged with me no later than 4 months after the close of the accounting period adopted. | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , the return must be in the approved form. | DEFERRAL OF TIME FOR LODGMENT OF RETURNS | In accordance with section 388-55 in Schedule 1 to the Taxation Administration Act 1953 , I may defer the time for lodgment of any return to a date later than the relevant date specified in this Instrument. | NOTICE OF REQUIREMENT TO LODGE A RETURN AND/OR INFORMATION | Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from issuing a notice, pursuant to section 162 or section 163 of the Income Tax Assessment Act 1936 , requiring a person to give me, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. | LODGMENT IN THE APPROVED FORM | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , a return, notice, statement, or other document (including any schedule) required by the Commissioner under this Instrument must be lodged in the approved form. Under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: - it is in the form approved in writing by the Commissioner; - it contains a declaration signed by the person or persons as required; - it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and - it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is a serious offence. | - it is in the form approved in writing by the Commissioner; - it contains a declaration signed by the person or persons as required; - it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and - it is given in the manner that the Commissioner requires (which may include electronically). | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 commits an offence and is punishable on conviction, by a fine not exceeding 20 penalty units if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. Alternatively any person may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . Note: At the time this Instrument was registered the value of a penalty unit was $110.00.", "Related_Explanatory_Statements": "TPAL 2011/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20112/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPAL 2010/1", "Title": "'Lodgment of returns for the year of income ended 30 June 2010 in accordance with the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Taxation Administration Act 1953 , the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997 '", "Enabling_Act": "Income Tax Assessment Act 1936; Income Tax Assessment Act 1997; Taxation Administration Act 1953; Superannuation Industry (Supervision) Act 1993; Income Tax (Transitional Provisions) Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2010", "Date_of_Issue": "10 June 2010", "Signatory": "Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2010L01593", "Registration_Date": "15 June 2010", "Body": "I, Michael D'Ascenzo, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of returns for the year of income ended 30 June 2010 in accordance with the: Income Tax Assessment Act 1936 : Section 23AF ; Section 23AG ; Section 24F ; Section 24G ; Section 130 ; Section 160AAAA ; Section 161 ; Subsection 161A(1) ; Section 162 ; Section 163 ; Section 255 ; Division 1AB of Part III; Division 1A of Part III; and Division 5A of Part III Income Tax Assessment Act 1997 : Section 204-75 ; Section 205-50 ; Section 210-135 ; Section 995-1 ; Division 50 ; Subdivision 61-G ; Division 405 ; Division 703 ; Division 719 ; Division 80 ; Division 840 ; and Part 3-90 Taxation Administration Act 1953 (Schedule 1) : Section 12-140 ; Section 12-320 ; Section 260-40 ; Section 286-75 ; Section 388-50 ; Section 388-55 ; Subdivision 12-F ; Subdivision 12-FA and Subdivision 12-H . Superannuation Industry (Supervision) Act 1993 : Section 35D Income Tax (Transitional Provisions) Act 1997 : Division 205; and Division 214 | Citation | This Instrument may be cited as 'Lodgment of returns for the year of income ended 30 June 2010 in accordance with the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Taxation Administration Act 1953 , the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997 '. | Lodgment of Income Tax Returns | In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 I require every person described in Tables A, B, C, D, E, F, G, H, I, J, K or L to give me a return of income for the year of income ended 30 June 2010 (or approved period in lieu). | In this Instrument a 'person' includes: • a partner of a partnership, including a foreign hybrid as defined in Division 830 of the Income Tax Assessment Act 1997 and, subject to Table K or Table P, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; • a trustee of a trust estate; • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a First Home Saver Accounts trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the Income Tax Assessment Act 1936 . | • a partner of a partnership, including a foreign hybrid as defined in Division 830 of the Income Tax Assessment Act 1997 and, subject to Table K or Table P, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; • a trustee of a trust estate; • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a First Home Saver Accounts trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the Income Tax Assessment Act 1936 . | In this Instrument, a reference to 'year of income' or 'income year' means the year of income ended 30 June 2010, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period in accordance with section 18 of the Income Tax Assessment Act 1936 . | Every person required to lodge a return (with the exception of those covered in Table I and Table J) whose year of income ends on 30 June 2010 must do so by 31 October 2010. | Where a person required to lodge a return (with the exception of those covered by Table I and Table J) has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2010, the return must be lodged with me no later than the 15th day of the 7th month after the end of their year of income if they are a full self-assessment taxpayer. If they are not a full self-assessment taxpayer, the return must be lodged with me no later than 4 months after the close of the accounting period adopted. | Where a person is described in Table I or Table J and is required to lodge a return in that capacity for the year of income ended 30 June 2010, or approved period in lieu, a return must be lodged with me no later than the 1st day of the 6th month of the following year of income. Where Table I applies, a person is required to furnish a separate return for each person for whom they are an agent, in addition to their own return (if one is required). Where Table J applies, a person is required to furnish an aggregate return representing their position as agent, in addition to their own return (if one is required). | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , the return must be in the approved form. | TABLE A | Every person not covered by Tables N or O who during the year of income: (1) had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from managed investment trusts); or • withholding payments covered by section 12-140 in Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6,000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or (2) incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) carried on a business; or (4) was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the Income Tax Assessment Act 1997 ) in Australia; or (5) had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (6) was under 18 years of age and whose income for the year of income was more than $3,000 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (7) received income subject to the provisions of sections 23AF or 23AG of the Income Tax Assessment Act 1936 and received $1 or more of other income; or (8) paid an instalment amount under the PAYG instalment system; or (9) was a special professional as defined by Division 405 of the Income Tax Assessment Act 1997 ; or (10) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the Income Tax Assessment Act 1997 ; or (11) had reportable fringe benefits identified on their payment summary; or (12) had reportable employer superannuation contributions identified on their payment summary; or (13) derived assessable income from dividends or distributions and franking credits that exceeded $6,000; or (14) made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a Super Co-contribution in relation to those contributions; or (15) received an Australian superannuation lump sum that included an untaxed element when aged 60 years or over; or (16) received an Australian superannuation lump sum that included a taxed element or an untaxed element when aged under 60 years; or (17) had a First Home Saver Account into which personal FHSA contributions had been made and who will be eligible to receive a Government FHSA contribution in respect of those contributions, but they will not be required to lodge a return of income under this paragraph if both of the following conditions are satisfied: they are not otherwise required to lodge a return by this Instrument; and they have notified the Commissioner that they do not need to lodge a tax return. | (1) had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from managed investment trusts); or • withholding payments covered by section 12-140 in Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6,000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or (2) incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) carried on a business; or (4) was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the Income Tax Assessment Act 1997 ) in Australia; or (5) had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (6) was under 18 years of age and whose income for the year of income was more than $3,000 (excluding salary or wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (7) received income subject to the provisions of sections 23AF or 23AG of the Income Tax Assessment Act 1936 and received $1 or more of other income; or (8) paid an instalment amount under the PAYG instalment system; or (9) was a special professional as defined by Division 405 of the Income Tax Assessment Act 1997 ; or (10) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the Income Tax Assessment Act 1997 ; or (11) had reportable fringe benefits identified on their payment summary; or (12) had reportable employer superannuation contributions identified on their payment summary; or (13) derived assessable income from dividends or distributions and franking credits that exceeded $6,000; or (14) made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a Super Co-contribution in relation to those contributions; or (15) received an Australian superannuation lump sum that included an untaxed element when aged 60 years or over; or (16) received an Australian superannuation lump sum that included a taxed element or an untaxed element when aged under 60 years; or (17) had a First Home Saver Account into which personal FHSA contributions had been made and who will be eligible to receive a Government FHSA contribution in respect of those contributions, but they will not be required to lodge a return of income under this paragraph if both of the following conditions are satisfied: they are not otherwise required to lodge a return by this Instrument; and they have notified the Commissioner that they do not need to lodge a tax return. | • withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from managed investment trusts); or • withholding payments covered by section 12-140 in Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6,000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or | TABLE B | Every person, except where they are described in Tables N or O, who has received from my High Wealth Individuals Task Force a letter described as: | 'Notification of requirement for a detailed form of return for the year of income ended 30 June 2010 (or approved period in lieu)' . | TABLE C | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for the whole of the year of income and whose taxable income for the year of income exceeded $6,000. | TABLE D | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who at any time during the year of income was not an Australian resident and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | TABLE E | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for only part of the year of income and whose taxable income exceeded the amount obtained by multiplying $500 by the number of months the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident). | TABLE F | Every person being a full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts and First Home Saver Accounts trusts) not covered by Table N or Table O that during the year of income: (1) is an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or (2) is a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | (1) is an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or (2) is a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | TABLE G | Every trustee of a superannuation fund, an approved deposit fund, a pooled superannuation trust or a First Home Saver Accounts trust, not covered by Table N or Table O, that during the year of income: (1) was an Australian resident; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . Note: Self managed superannuation funds to which this table applies are required to lodge the Self Managed Superannuation Fund Annual Return 2010 . First Home Saver Accounts trusts are required to lodge the Company Tax Return 2010 . Other entities to which this table applies are required to lodge the Fund Income Tax Return 2010 . | (1) was an Australian resident; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding covered by Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 . | TABLE H | Every person that during the year of income was a head company of a consolidated group or a multiple entry consolidated (MEC) group pursuant to Part 3-90 of the Income Tax Assessment Act 1997 . | TABLE I | Every person liable for tax as: (1) 'master of the ship or agent or other representative in Australia of the owner or charterer'; or (2) a person having 'control of a non-resident's money'. | (1) 'master of the ship or agent or other representative in Australia of the owner or charterer'; or (2) a person having 'control of a non-resident's money'. | TABLE J | Every person liable for tax as: (1) an 'agent for a non-resident insurer'; or (2) an 'agent for a non-resident reinsurer'. | (1) an 'agent for a non-resident insurer'; or (2) an 'agent for a non-resident reinsurer'. | TABLE K | A partnership return required under this Instrument, including for a 'foreign hybrid' treated as a partnership by Division 830 of the Income Tax Assessment Act 1997 , is to be lodged by the partners resident in Australia or by any of them who satisfy the conditions set out below (other than a partner described in Table P): (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership in the year of income, as the case may be. | (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership in the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership in the year of income, as the case may be. | If there is no partner resident in Australia, the return is to be lodged by the partnership's agent in Australia. | TABLE L | Where the trustee of a trust estate has derived income (including capital gains) and the trustee is not covered by Tables M, N or O, a trust return is required to be lodged by the trustee resident in Australia. If there is no trustee resident in Australia, the return is to be lodged by the trust's public officer or, where no public officer is appointed, by the trust's agent in Australia. | Exceptions to the requirement to lodge an income tax return under this Instrument | A person described in Tables C, D, E, or L is not required to lodge an income tax return under this Legislative Instrument if they are described in Table M. (See the Note after Table M). | A person described in Table N or Table O is not required to lodge an income tax return. | A person described in Table P is not required to lodge a partnership tax return. | TABLE M (to be read in conjunction with Tables C, D, E and L) | (1) Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, newstart allowance, sickness allowance, youth allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), mature age allowance, austudy payment; Exceptional circumstances relief payments; Interim income support payment; Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance, Textile, Clothing and Footwear Special Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; Northern Territory CDEP transition payment; Equine Workers Hardship Wage Supplement payment; AND (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $15,000 . (2) Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose taxable income was less than or equal to the following amounts: (A) if at any time during the year of income the person was single, widowed or separated - $29,867 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $28,600 ; or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $25,680 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). (3) Every person who received income during the year of income from the following AND did not qualify for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 : Social security pensions: Age pension, bereavement allowance, disability support pension (where taxpayer is of age pension age), wife pension (where taxpayer or spouse is of age pension age), parenting payment (single), widow B pension, carer payment (where taxpayer or caree is of age pension age), education entry payment; or Department of Veterans' Affairs service pensions: Age service pension, invalidity service pension (where taxpayer or spouse is of age pension age), partner service pension (where taxpayer or spouse is of age pension age or the spouse does not receive an invalidity service pension or where the taxpayer is non-illness separated from the spouse), carer service pension (where taxpayer or caree is of age pension age or the spouse does not receive an invalidity service pension), income support supplement (where the taxpayer does not receive the supplement on the grounds of permanent incapacity, or the taxpayer, spouse, or person cared for is of age pension age or the taxpayer's spouse does not receive an invalidity service pension or a disability support pension), Defence Force Income Support Allowance (DFISA) (where the pension, payment or allowance to which it relates is taxable), or DFISA-like payments; AND whose rebate income for the year was less than or equal to the following amounts: (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $27,697 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $26,671 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $22,784 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). NOTE: Legislative Instrument Lodgment of income tax returns in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 for the year of income ended 30 June 2010 - Child Support Agency - parents with a child support assessment requires persons to lodge an income tax return where they are a liable or recipient parent under a child support assessment unless they are in receipt of specified Australian Government pensions, allowances or payments for the whole of the year of income and the total of their: • taxable income • exempt Australian Government allowances, pensions and payments • target foreign income • reportable fringe benefits • total investment loss, and • reportable superannuation contributions for the income year was less than $19,618. | (1) Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, newstart allowance, sickness allowance, youth allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), mature age allowance, austudy payment; Exceptional circumstances relief payments; Interim income support payment; Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance, Textile, Clothing and Footwear Special Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; Northern Territory CDEP transition payment; Equine Workers Hardship Wage Supplement payment; AND (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $15,000 . (2) Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose taxable income was less than or equal to the following amounts: (A) if at any time during the year of income the person was single, widowed or separated - $29,867 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $28,600 ; or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $25,680 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). (3) Every person who received income during the year of income from the following AND did not qualify for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 : Social security pensions: Age pension, bereavement allowance, disability support pension (where taxpayer is of age pension age), wife pension (where taxpayer or spouse is of age pension age), parenting payment (single), widow B pension, carer payment (where taxpayer or caree is of age pension age), education entry payment; or Department of Veterans' Affairs service pensions: Age service pension, invalidity service pension (where taxpayer or spouse is of age pension age), partner service pension (where taxpayer or spouse is of age pension age or the spouse does not receive an invalidity service pension or where the taxpayer is non-illness separated from the spouse), carer service pension (where taxpayer or caree is of age pension age or the spouse does not receive an invalidity service pension), income support supplement (where the taxpayer does not receive the supplement on the grounds of permanent incapacity, or the taxpayer, spouse, or person cared for is of age pension age or the taxpayer's spouse does not receive an invalidity service pension or a disability support pension), Defence Force Income Support Allowance (DFISA) (where the pension, payment or allowance to which it relates is taxable), or DFISA-like payments; AND whose rebate income for the year was less than or equal to the following amounts: (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $27,697 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $26,671 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $22,784 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). | (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $15,000 . | (A) if at any time during the year of income the person was single, widowed or separated - $29,867 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $28,600 ; or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $25,680 . | (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $27,697 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $26,671 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $22,784 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). | • taxable income • exempt Australian Government allowances, pensions and payments • target foreign income • reportable fringe benefits • total investment loss, and • reportable superannuation contributions | TABLE N | Any non-profit company that is an Australian resident and whose taxable income for the year of income does not exceed $416 . | Any non-profit association, organisation, institution, society or club, the income of which is exempt from liability to income tax under the provisions of Division 50 of the Income Tax Assessment Act 1997 . | Any State/Territory body the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the Income Tax Assessment Act 1936 . | TABLE O | Any person that for the whole of the year of income was: (a) a subsidiary member of a consolidated group (as defined in Division 703 of the Income Tax Assessment Act 1997 ); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the Income Tax Assessment Act 1997 ). | (a) a subsidiary member of a consolidated group (as defined in Division 703 of the Income Tax Assessment Act 1997 ); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the Income Tax Assessment Act 1997 ). | TABLE P | A person who has made an election under sub-section 485AA(1) or (2) of the Income Tax Assessment Act 1936 in the current income year or any prior income year, in relation to their interest in a foreign investment fund so that the interest is treated as either an interest in a foreign hybrid limited partnership (pursuant to section 830-10(2) of the Income Tax Assessment Act 1997 ) or as an interest in a foreign hybrid company (pursuant to 830-15(5) of the Income Tax Assessment Act 1997 ), for the year of income and that interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the Income Tax Assessment Act 1997 , ignoring interests held by associates of the holding entity. NOTE: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details in their own tax return. | AUSTRALIA INCLUDES TERRITORIES AND CERTAIN SEA INSTALLATIONS AND OFFSHORE AREAS | In this Instrument 'Australia' includes Norfolk Island, the Territory of Cocos (Keeling) Islands, the Territory of Christmas Island and certain sea installations and offshore areas. However, income derived by Territory residents, Territory companies or Territory trusts (as defined in Division 1A of Part III of the Income Tax Assessment Act 1936 ) of Norfolk Island, from sources in Norfolk Island and from outside Australia, is exempt from income tax under the provisions of sections 24F and 24G of the Income Tax Assessment Act 1936 . | DEFERRAL OF TIME FOR LODGMENT OF RETURNS | In accordance with section 388-55 in Schedule 1 to the Taxation Administration Act 1953 , I may defer the time for lodgment of any return to a date later than the relevant date specified in this Instrument. | NOTICE OF REQUIREMENT TO LODGE A RETURN OR INFORMATION | Nothing in this Instrument prevents me or an authorised officer of the Australian Taxation Office from issuing a notice, pursuant to section 162 or section 163 of the Income Tax Assessment Act 1936 , requiring a person to give me, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. | EXEMPTION FROM REQUIREMENT TO LODGE RETURNS | Nothing in this Instrument prevents me or an authorised officer of the Australian Taxation Office from granting an exemption from lodgment, whether conditional or not, for specific returns or classes of returns from time to time. | LODGMENT OF FRANKING RETURNS | If a corporate tax entity incurs, at any time during its 2009-10 income year, a liability to pay franking deficit tax or over-franking tax, or an obligation to disclose information to the Commissioner under section 204-75 of the Income Tax Assessment Act 1997 , it is required to lodge a franking return for that income year. | A corporate tax entity is also required to lodge a franking return for its 2009-10 income year if a refund of income tax is taken by section 205-50 of the Income Tax Assessment Act 1997 to have been paid to the entity at any time during that year. | If a corporate tax entity does not incur, during the income year, a liability to pay any amount of franking deficit tax or over-franking tax, or an obligation to disclose information under section 204-75 of the Income Tax Assessment Act 1997 , and it has not received a refund of income tax mentioned above, then it is only required to lodge a franking return if it is specifically requested to do so by the Commissioner. | DATE OF LODGMENT OF FRANKING RETURN | The franking return must be lodged in the approved form by the last day of the month following the end of the income year in which the liability was incurred, or the refund is taken to have been paid, or the disclosure obligation arose, except in certain cases. This is also the date on which the franking deficit tax and over-franking tax, if any, is payable. | In certain cases where a refund of income tax is received the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. | SPECIAL RULES FOR LATE BALANCING CORPORATE TAX ENTITIES THAT ELECT TO USE 30 JUNE AS A BASIS FOR DETERMINING THEIR FRANKING DEFICIT TAX LIABILITY | Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability in accordance with the rules contained in Division 205 of the Income Tax (Transitional Provisions) Act 1997 are required to lodge a franking return and meet their liability for franking deficit tax in accordance with the rules contained in Division 214 of the Income Tax (Transitional Provisions) Act 1997 . | Where a late balancing corporate tax entity that elects to have its franking deficit tax liability determined on 30 June 2010 incurs a liability to pay franking deficit tax under Division 205 of the Income Tax (Transitional Provisions) Act 1997 , the franking return must be lodged in the approved form by 31 July 2010 except in certain cases. This is also the date on which the franking deficit tax is payable. | In certain cases where a refund of income tax is received the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. | LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURNS | An entity that is a Pooled Development Fund for the purposes of the Income Tax Assessment Act 1997 at the end of the income year, or that ceases to be a Pooled Development Fund during the income year, that has (or because of a refund of income tax, is taken to have) a deficit balance in its venture capital sub-account at the end of its 2009-10 income year, or immediately before it ceases to be a Pooled Development Fund during that year, is required to pay venture capital deficit tax under section 210-135 of the Income Tax Assessment Act 1997 and is required to lodge a venture capital deficit tax return for that year. | Pooled Development Funds which have a nil or credit balance in the venture capital sub-account at the close of the income year or immediately before they cease to be Pooled Development Funds (and which are not taken to have a deficit at the relevant time by virtue of a refund of income tax) are not required to lodge a venture capital deficit tax return. | DATE OF LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURN | The venture capital deficit tax return must be lodged in the approved form by the last day of the month following the end of the income year. (This is also the date on which the venture capital deficit tax is payable.) | LODGMENT OF RETURNS IN ACCORDANCE WITH THE SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 | Where a taxpayer is a self managed superannuation fund as defined in the Superannuation Industry (Supervision) Act 1993 at any time during the year of income ended 30 June 2010 (or approved period in lieu), then in accordance with section 35D of the Superannuation Industry (Supervision) Act 1993 the period for lodgment of a return under that section is the period ending on the day that the taxpayer is required to lodge their income tax return. This return forms part of the Self Managed Superannuation Fund Annual Return 2010 which must be lodged with me in accordance with this Instrument. | The requirements for the lodgment of contributions statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) are detailed in a separate Legislative Instrument 'Lodgment of statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) for each income year ended 30 June 2010 in accordance with the Taxation Administration Act 1953' . The contributions statement for superannuation providers in relation to superannuation plans that are self managed superannuation funds forms part of the Self Managed Superannuation Fund Annual Return 2010 which must be lodged with me in accordance with this Instrument. | LODGMENT IN THE APPROVED FORM | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , a return, notice, statement, or other document (including any schedule) required by the Commissioner under this Instrument must be lodged in the approved form. Under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is a serious offence. | • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 commits an offence and is punishable on conviction by a fine not exceeding 20 penalty units if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. The court may impose a fine not exceeding 250 penalty units on a company if convicted for failing to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 . Alternatively: (1) any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 ; (2) companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . | (1) any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 ; (2) companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . | A trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the Superannuation Industry (Supervision) Act 1993 commits an offence and, if convicted, is liable to a penalty of 50 penalty units. This return forms part of the Self Managed Superannuation Fund Annual Return. Note: At the time this Instrument was registered one penalty unit was $110.00.", "Related_Explanatory_Statements": "TPAL 2010/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20101/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPAL 2010/2", "Title": "'Lodgment of income tax returns for the year of income ended 30 June 2010 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Child Support Agency - parents with a child support assessment' ", "Enabling_Act": "Income Tax Assessment Act 1936 and Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2010", "Date_of_Issue": "10 June 2010", "Signatory": "(Michael D'Ascenzo) Commissioner of Taxation", "Registration_Number": "F2010L01595", "Registration_Date": "15 June 2010", "Body": "I, Michael D'Ascenzo, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of returns for the year of income ended 30 June 2010 in accordance with the: Income Tax Assessment Act 1936 : Section 161 ; Section 162 ; Section 163 Taxation Administration Act 1953 (Schedule 1) : Section 286-75 ; Section 388-50 ; Section 388-55 | Citation | This Instrument may be cited as 'Lodgment of income tax returns for the year of income ended 30 June 2010 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Child Support Agency - parents with a child support assessment' . | Lodgment of Income Tax Returns | In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 , I require every person described in Table A to give me a return of income for the year of income ended 30 June 2010 (or approved period in lieu). | Table A | Every person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B. | Table B | Every person where the total of their: - taxable income - exempt Australian Government allowances, pensions and payments - target foreign income - reportable fringe benefits - total investment loss, and - reportable superannuation contributions for the income year was less than $19,618 | - taxable income - exempt Australian Government allowances, pensions and payments - target foreign income - reportable fringe benefits - total investment loss, and - reportable superannuation contributions | for the income year was less than $19,618 | who was in receipt of Australian Government pensions, allowances or payments listed in Table C for the whole of the year of income. | Table C | Australian Government Allowances and Payments: - Parenting payment (partnered) - Newstart allowance - Youth allowance - Mature age allowance - Partner allowance - Sickness allowance - Special benefit - Widow allowance - Austudy payment - Exceptional circumstances relief payments - Interim income support payment | - Parenting payment (partnered) - Newstart allowance - Youth allowance - Mature age allowance - Partner allowance - Sickness allowance - Special benefit - Widow allowance - Austudy payment - Exceptional circumstances relief payments - Interim income support payment | Education payment of any of the following and you were 16 years or older: - ABSTUDY living allowance - payment under the Veterans' Children Education Scheme - payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individual non-business ) | - ABSTUDY living allowance - payment under the Veterans' Children Education Scheme - payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individual non-business ) | Commonwealth labour market programs: - Training for Employment Program allowance - New Enterprise Incentive Scheme allowance - Textile, clothing and footwear special allowance - Green Corps training allowance - other taxable Commonwealth education or training payments - Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business - CDEP Scheme participant supplement - Northern Territory CDEP transition payment - Equine Workers Hardship Wage Supplement payment | - Training for Employment Program allowance - New Enterprise Incentive Scheme allowance - Textile, clothing and footwear special allowance - Green Corps training allowance - other taxable Commonwealth education or training payments - Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business - CDEP Scheme participant supplement - Northern Territory CDEP transition payment - Equine Workers Hardship Wage Supplement payment | Australian Government Pensions and Allowances - Age pension - Bereavement allowance - Carer payment - Disability support pension (where the taxpayer is of age pension age) - Education entry payment - Parenting payment (single) - Widow B pension - Wife pension (where the taxpayer or their spouse is of age pension age) - Age service pension - Income support supplement - Defence Force Income Support Allowance (DFISA) where the pension, payment or allowance to which it relates is taxable - DFISA-like payments from the Department of Veterans' Affairs - Invalidity service pension (where taxpayer or spouse is of age pension age) - Partner service pension | - Age pension - Bereavement allowance - Carer payment - Disability support pension (where the taxpayer is of age pension age) - Education entry payment - Parenting payment (single) - Widow B pension - Wife pension (where the taxpayer or their spouse is of age pension age) - Age service pension - Income support supplement - Defence Force Income Support Allowance (DFISA) where the pension, payment or allowance to which it relates is taxable - DFISA-like payments from the Department of Veterans' Affairs - Invalidity service pension (where taxpayer or spouse is of age pension age) - Partner service pension | In this Instrument, a reference to ' year of income' means the year of income ended 30 June 2010, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period. | Every person required to lodge a return whose year of income ends on 30 June 2010 must do so by 31 October 2010. | Where a person required to lodge a return has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2010, the return must be lodged with me no later than 4 months after the close of the accounting period adopted. | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , the return must be in the approved form. | DEFERRAL OF TIME FOR LODGMENT OF RETURNS | In accordance with section 388-55 in Schedule 1 to the Taxation Administration Act 1953 , I may defer the time for lodgment of any return to a date later than the relevant date specified in this Instrument. | NOTICE OF REQUIREMENT TO LODGE A RETURN AND/OR INFORMATION | Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from issuing a notice, pursuant to section 162 or section 163 of the Income Tax Assessment Act 1936 , requiring a person to give me, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. | LODGMENT IN THE APPROVED FORM | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , a return, notice, statement, or other document (including any schedule) required by the Commissioner under this Instrument must be lodged in the approved form. Under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: - it is in the form approved in writing by the Commissioner; - it contains a declaration signed by the person or persons as required; - it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and - it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is a serious offence. | - it is in the form approved in writing by the Commissioner; - it contains a declaration signed by the person or persons as required; - it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and - it is given in the manner that the Commissioner requires (which may include electronically). | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 commits an offence and is punishable on conviction, by a fine not exceeding 20 penalty units if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. Alternatively any person may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . Note: At the time this Instrument was registered the value of a penalty unit was $110.00.", "Related_Explanatory_Statements": "TPAL 2010/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20102/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPAL 2009/1", "Title": "'Lodgment of returns for the year of income ended 30 June 2009 in accordance with the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Taxation Administration Act 1953 , the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997 '", "Enabling_Act": "Income Tax Assessment Act 1936; Income Tax Assessment Act 1997; Taxation Administration Act 1953; Superannuation Industry (Supervision) Act 1993; Income Tax (Transitional Provisions) Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2009", "Date_of_Issue": "19 June 2009", "Signatory": "Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2009L02500", "Registration_Date": "23 June 2009", "Body": "I, Michael D'Ascenzo, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of returns for the year of income ended 30 June 2009 in accordance with the: Income Tax Assessment Act 1936 : Section 23AF ; Section 23AG ; Section 24F ; Section 24G ; Section 160AAAA ; Section 161 ; Subsection 161A(1) ; Section 162 ; Section 163 ; Division 1AB of Part III; Division 1A of Part III; and Division 5A of Part III Income Tax Assessment Act 1997 : Section 204-75 ; Section 205-50 ; Section 210-135 ; Section 995-1 ; Division 50 ; Subdivision 61-G ; Division 405 ; Division 703 ; Division 719 ; Division 830 ; and Part 3-90 Taxation Administration Act 1953 (Schedule 1) : Section 12-140 ; Section 12-320 ; Section 286-75 ; Section 388-50 ; Section 388-55 ; Subdivision 12-F ; and Subdivision 12-FA . Superannuation Industry (Supervision) Act 1993 : Section 35D Income Tax (Transitional Provisions) Act 1997 : Division 205; and Division 214 | Citation | This Instrument may be cited as 'Lodgment of returns for the year of income ended 30 June 2009 in accordance with the Income Tax Assessment Act 1936 , the Income Tax Assessment Act 1997 , the Taxation Administration Act 1953 , the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997 '. | Lodgment of Income Tax Returns | In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 I require every person described in Tables A, B, C, D, E, F, G, H, I, J, K or L to give me a return of income for the year of income ended 30 June 2009 (or approved period in lieu). | In this Instrument a 'person' includes: • a partner of a partnership, including a foreign hybrid as defined in Division 830 of the Income Tax Assessment Act 1997 and, subject to Table K or Table P, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; • a trustee of a trust estate; • a trustee of a First Home Saver Accounts trust; and • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the Income Tax Assessment Act 1936 . | • a partner of a partnership, including a foreign hybrid as defined in Division 830 of the Income Tax Assessment Act 1997 and, subject to Table K or Table P, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; • a trustee of a trust estate; • a trustee of a First Home Saver Accounts trust; and • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the Income Tax Assessment Act 1936 . | In this Instrument, a reference to 'year of income' or 'income year' means the year of income ended 30 June 2009, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period in accordance with section 18 of the Income Tax Assessment Act 1936 . | Every person required to lodge a return (with the exception of the trustee of a First Home Saver Accounts trust and those covered in Table I and Table J) whose year of income ends on 30 June 2009 must do so by 31 October 2009. | Where a person required to lodge a return (with the exception of the trustee of a First Home Saver Accounts trust and those covered by Table I and Table J) has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2009, the return must be lodged with me no later than the 15th day of the 7th month after the end of their year of income if they are a full self-assessment taxpayer. If they are not a full self-assessment taxpayer, the return must be lodged with me no later than 4 months after the close of the accounting period adopted. | Where a person is described in Table I or Table J and is required to lodge a return in that capacity for the year of income ended 30 June 2009, or approved period in lieu, a return must be lodged with me no later than the 1st day of the 6th month of the following year of income. Where Table I applies, a person is required to furnish a separate return for each person for whom they are an agent, in addition to their own return (if one is required). Where Table J applies, a person is required to furnish an aggregate return representing their position as agent, in addition to their own return (if one is required). | Where a person is the trustee of a First Home Saver Accounts trust (as described in Table G) and is required to lodge a return in that capacity for the year of income ended 30 June 2009, a return must be lodged with me no later than the 1st day of the 6th month of the following year of income. | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , the return must be in the approved form. | TABLE A | Every person not covered by Tables N or O who during the year of income: (1) had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by the amendments to Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 made by Tax Laws Amendment (Election Commitments No 1) Act 2008 (relating to fund payments from managed investment trusts to non-residents); or • withholding payments covered by section 12-140 in Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6,000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or (2) incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) carried on a business; or (4) was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the Income Tax Assessment Act 1997 ) in Australia; or (5) had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (6) was under 18 years of age and whose income for the year of income was more than $2,666 (excluding salary and wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (7) received income subject to the provisions of sections 23AF or 23AG of the Income Tax Assessment Act 1936 and received $1 or more of other income; or (8) paid an instalment amount under the PAYG instalment system; or (9) was a special professional as defined by Division 405 of the Income Tax Assessment Act 1997 ; or (10) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the Income Tax Assessment Act 1997 ; or (11) had a reportable fringe benefits amount identified on their PAYG payment summary; or (12) derived assessable income from dividends or distributions and franking credits that exceeded $6,000; or (13) made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a Super Co-contribution in relation to those contributions; or (14) received an Australian superannuation lump sum that included an untaxed element when aged 60 years or over; or (15) received an Australian superannuation lump sum that included a taxed element or an untaxed element when aged under 60 years; or (16) had a First Home Saver Account into which personal FHSA contributions had been made and who will be eligible to receive a Government FHSA contribution in respect of those contributions, but they will not be required to lodge a return of income under this paragraph if both of the following conditions are satisfied: they are not otherwise required to lodge a return by this Instrument; and they have notified the Commissioner that they do not need to lodge a tax return. | (1) had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by the amendments to Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 made by Tax Laws Amendment (Election Commitments No 1) Act 2008 (relating to fund payments from managed investment trusts to non-residents); or • withholding payments covered by section 12-140 in Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6,000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or (2) incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) carried on a business; or (4) was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the Income Tax Assessment Act 1997 ) in Australia; or (5) had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (6) was under 18 years of age and whose income for the year of income was more than $2,666 (excluding salary and wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (7) received income subject to the provisions of sections 23AF or 23AG of the Income Tax Assessment Act 1936 and received $1 or more of other income; or (8) paid an instalment amount under the PAYG instalment system; or (9) was a special professional as defined by Division 405 of the Income Tax Assessment Act 1997 ; or (10) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the Income Tax Assessment Act 1997 ; or (11) had a reportable fringe benefits amount identified on their PAYG payment summary; or (12) derived assessable income from dividends or distributions and franking credits that exceeded $6,000; or (13) made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a Super Co-contribution in relation to those contributions; or (14) received an Australian superannuation lump sum that included an untaxed element when aged 60 years or over; or (15) received an Australian superannuation lump sum that included a taxed element or an untaxed element when aged under 60 years; or (16) had a First Home Saver Account into which personal FHSA contributions had been made and who will be eligible to receive a Government FHSA contribution in respect of those contributions, but they will not be required to lodge a return of income under this paragraph if both of the following conditions are satisfied: they are not otherwise required to lodge a return by this Instrument; and they have notified the Commissioner that they do not need to lodge a tax return. | • withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by the amendments to Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 made by Tax Laws Amendment (Election Commitments No 1) Act 2008 (relating to fund payments from managed investment trusts to non-residents); or • withholding payments covered by section 12-140 in Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6,000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or • payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or | TABLE B | Every person, except where they are described in Tables N or O, who has received from my High Wealth Individuals Task Force a letter described as: | 'Notification of requirement for a detailed form of return for the year of income ended 30 June 2009 (or approved period in lieu)' . | TABLE C | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for the whole of the year of income and whose taxable income for the year of income exceeded $6,000. | TABLE D | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who at any time during the year of income was not an Australian resident and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding because of the amendments to Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 made by Tax Laws Amendment (Election Commitments No 1) Act 2008 (relating to fund payments from managed investment trusts to non-residents). | • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding because of the amendments to Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 made by Tax Laws Amendment (Election Commitments No 1) Act 2008 (relating to fund payments from managed investment trusts to non-residents). | TABLE E | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for only part of the year of income and whose taxable income exceeded the amount obtained by multiplying $500 by the number of months the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident). | TABLE F | Every person being a full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) not covered by Table N or Table O that during the year of income: (1) is an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or (2) is a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding because of the amendments to Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 made by Tax Laws Amendment (Election Commitments No 1) Act 2008 (relating to fund payments from managed investment trusts to non-residents). | (1) is an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or (2) is a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding because of the amendments to Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 made by Tax Laws Amendment (Election Commitments No 1) Act 2008 (relating to fund payments from managed investment trusts to non-residents). | • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding because of the amendments to Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 made by Tax Laws Amendment (Election Commitments No 1) Act 2008 (relating to fund payments from managed investment trusts to non-residents). | TABLE G | Every trustee of a superannuation fund, an approved deposit fund, a pooled superannuation trust or a First Home Saver Accounts trust, not covered by Table N or Table O, that during the year of income: (1) was an Australian resident; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding because of the amendments to Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 made by Tax Laws Amendment (Election Commitments No 1) Act 2008 (relating to fund payments from managed investment trusts to non-residents). Note: Self managed superannuation funds to which this table applies are required to lodge the Self Managed Superannuation Fund Annual Return 2009 . First Home Saver Accounts trusts are required to lodge the Company Return 2009. Other entities to which this table applies are required to lodge the Fund Income Tax Return 2009 . | (1) was an Australian resident; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than: • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding because of the amendments to Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 made by Tax Laws Amendment (Election Commitments No 1) Act 2008 (relating to fund payments from managed investment trusts to non-residents). | • dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 , and • fund payments from managed investment trusts subject to withholding because of the amendments to Subdivision 12-H in Schedule 1 to the Taxation Administration Act 1953 made by Tax Laws Amendment (Election Commitments No 1) Act 2008 (relating to fund payments from managed investment trusts to non-residents). | TABLE H | Every person that during the year of income was a head company of a consolidated group or a multiple entry consolidated (MEC) group pursuant to Part 3-90 of the Income Tax Assessment Act 1997 . | TABLE I | Every person liable for tax as: (1) 'master of the ship or agent or other representative in Australia of the owner or charterer'; or (2) a person having 'control of a non-resident's money'. | (1) 'master of the ship or agent or other representative in Australia of the owner or charterer'; or (2) a person having 'control of a non-resident's money'. | TABLE J | Every person liable for tax as: (1) an 'agent for a non-resident insurer'; or (2) an 'agent for a non-resident reinsurer'. | (1) an 'agent for a non-resident insurer'; or (2) an 'agent for a non-resident reinsurer'. | TABLE K | A partnership return required under this Instrument, including for a 'foreign hybrid' treated as a partnership by Division 830 of the Income Tax Assessment Act 1997 , is to be lodged by the partners resident in Australia or by any of them who satisfy the conditions set out below (other than a partner described in Table P): (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership of the year of income, as the case may be. | (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership of the year of income, as the case may be. | If there is no partner resident in Australia, the return is to be lodged by the partnership's agent in Australia. | TABLE L | Where the trustee of a trust estate has derived income (including capital gains) and the trustee is not covered by Tables M, N or O, a trust return is required to be lodged by the trustee resident in Australia. If there is no trustee resident in Australia, the return is to be lodged by the trust's public officer or, where no public officer is appointed, by the trust's agent in Australia. | Exceptions to the requirement to lodge an income tax return under this Instrument | A person described in Tables C, D, E, or L is not required to lodge an income tax return under this Legislative Instrument if they are described in Table M. (See the Note after Table M). | A person described in Table N or Table O is not required to lodge an income tax return. | A person described in Table P is not required to lodge a partnership tax return. | TABLE M (to be read in conjunction with Tables C, D, E and L) | (1) Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, newstart allowance, sickness allowance, youth allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), mature age allowance, austudy payment; Exceptional circumstances relief payments, farm help income support; Interim income support payment; Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance, Textile, Clothing and Footwear Special Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; Northern Territory CDEP transition payment; Equine Workers Hardship Wage Supplement payment; AND (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $14,000 . (2) Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose taxable income was less than or equal to the following amounts: (A) if at any time during the year of income the person was single, widowed or separated - $28,867 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $27,600 ; or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $24,680 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). (3) Every person who received income during the year of income from the following AND did not qualify for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 : Social security pensions: Age pension, bereavement allowance, disability support pension (where taxpayer is of age pension age), wife pension (where taxpayer or spouse is of age pension age), parenting payment (single), widow B pension, carer payment (where taxpayer or caree is of age pension age), education entry payment; or Department of Veterans' Affairs service pensions: Age service pension, invalidity service pension (where taxpayer or spouse is of age pension age), partner service pension (where taxpayer or spouse is of age pension age or the spouse does not receive an invalidity service pension or where the taxpayer is non-illness separated from the spouse), carer service pension (where taxpayer or caree is of age pension age or the spouse does not receive an invalidity service pension), income support supplement (where the taxpayer does not receive the supplement on the grounds of permanent incapacity, or the taxpayer, spouse, or person cared for is of age pension age or the taxpayer's spouse does not receive an invalidity service pension or a disability support pension), Defence Force Income Support Allowance (DFISA) (where the pension, payment or allowance to which it relates is taxable), or DFISA-like payments; AND whose taxable income for the year was less than or equal to the following amounts: (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $25,299 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $24,272 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $21,692 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). NOTE: Legislative Instrument Lodgment of income tax returns in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 for the year of income ended 30 June 2009 - Child Support Agency - parents with a child support assessment requires persons to lodge an income tax return where they are a liable or recipient parent under a child support assessment unless their taxable income is less than $18,808, and they are in receipt of specified Australian Government pensions, allowances or payments for the whole of the year of income. | (1) Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, newstart allowance, sickness allowance, youth allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), mature age allowance, austudy payment; Exceptional circumstances relief payments, farm help income support; Interim income support payment; Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance, Textile, Clothing and Footwear Special Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; Northern Territory CDEP transition payment; Equine Workers Hardship Wage Supplement payment; AND (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $14,000 . (2) Every person who qualified for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 during the year of income and whose taxable income was less than or equal to the following amounts: (A) if at any time during the year of income the person was single, widowed or separated - $28,867 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $27,600 ; or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $24,680 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). (3) Every person who received income during the year of income from the following AND did not qualify for a tax offset under section 160AAAA of the Income Tax Assessment Act 1936 : Social security pensions: Age pension, bereavement allowance, disability support pension (where taxpayer is of age pension age), wife pension (where taxpayer or spouse is of age pension age), parenting payment (single), widow B pension, carer payment (where taxpayer or caree is of age pension age), education entry payment; or Department of Veterans' Affairs service pensions: Age service pension, invalidity service pension (where taxpayer or spouse is of age pension age), partner service pension (where taxpayer or spouse is of age pension age or the spouse does not receive an invalidity service pension or where the taxpayer is non-illness separated from the spouse), carer service pension (where taxpayer or caree is of age pension age or the spouse does not receive an invalidity service pension), income support supplement (where the taxpayer does not receive the supplement on the grounds of permanent incapacity, or the taxpayer, spouse, or person cared for is of age pension age or the taxpayer's spouse does not receive an invalidity service pension or a disability support pension), Defence Force Income Support Allowance (DFISA) (where the pension, payment or allowance to which it relates is taxable), or DFISA-like payments; AND whose taxable income for the year was less than or equal to the following amounts: (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $25,299 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $24,272 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $21,692 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). | (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $14,000 . | (A) if at any time during the year of income the person was single, widowed or separated - $28,867 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $27,600 ; or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $24,680 . | (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $25,299 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $24,272 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $21,692 . If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). | TABLE N | Any non-profit company that is an Australian resident and whose taxable income for the year of income does not exceed $416 . | Any non-profit association, organisation, institution, society or club, the income of which is exempt from liability to income tax under the provisions of Division 50 of the Income Tax Assessment Act 1997 . | Any State/Territory body the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the Income Tax Assessment Act 1936 . | TABLE O | Any person that for the whole of the year of income was: (a) a subsidiary member of a consolidated group (as defined in Division 703 of the Income Tax Assessment Act 1997 ); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the Income Tax Assessment Act 1997 ). | (a) a subsidiary member of a consolidated group (as defined in Division 703 of the Income Tax Assessment Act 1997 ); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the Income Tax Assessment Act 1997 ). | TABLE P | A person who has made an election under sub-section 485AA(1) or (2) of the ITAA 1936 in the current income year or any prior income year, in relation to their interest in a foreign investment fund so that the interest is treated as either an interest in a foreign hybrid limited partnership (pursuant to section 830-10(2) of the ITAA97 Act) or as an interest in a foreign hybrid company (pursuant to 830-15(5) of the ITAA97 Act), for the year of income and that interest does not pass the non-portfolio interest test within the meaning of section 960-195 of the ITAA97 Act, ignoring interests held by associates of the holding entity. NOTE: A partner is required to include details of all relevant income, expenditure and deduction items, as well as distribution details on their own tax return. | AUSTRALIA INCLUDES TERRITORIES AND CERTAIN SEA INSTALLATIONS AND OFFSHORE AREAS | In this Instrument 'Australia' includes Norfolk Island, the Territory of Cocos (Keeling) Islands, the Territory of Christmas Island and certain sea installations and offshore areas. However, income derived by Territory residents, Territory companies or Territory trusts (as defined in Division 1A of Part III of the Income Tax Assessment Act 1936 ) of Norfolk Island, from sources in Norfolk Island and from outside Australia, is exempt from income tax under the provisions of sections 24F and 24G of the Income Tax Assessment Act 1936 . | DEFERRAL OF TIME FOR LODGMENT OF RETURNS | In accordance with section 388-55 in Schedule 1 to the Taxation Administration Act 1953 , I may defer the time for lodgment of any return to a date later than the relevant date specified in this Instrument. | NOTICE OF REQUIREMENT TO LODGE A RETURN OR INFORMATION | Nothing in this Instrument prevents me or an authorised officer of the Australian Taxation Office from issuing a notice, pursuant to section 162 or section 163 of the Income Tax Assessment Act 1936 , requiring a person to give me, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. | EXEMPTION FROM REQUIREMENT TO LODGE RETURNS | Nothing in this Instrument prevents me or an authorised officer of the Australian Taxation Office from granting an exemption from lodgment, whether conditional or not, for specific returns or classes of returns from time to time. | LODGMENT OF FRANKING RETURNS | If a corporate tax entity incurs, at any time during its 2008-09 income year, a liability to pay franking deficit tax or over-franking tax, or an obligation to disclose information to the Commissioner under section 204-75 of the Income Tax Assessment Act 1997 , it is required to lodge a franking return for that income year. | A corporate tax entity is also required to lodge a franking return for its 2008-09 income year if a refund of income tax is taken by section 205-50 of the Income Tax Assessment Act 1997 to have been paid to the entity at any time during that year. | If a corporate tax entity does not incur, during the income year, a liability to pay any amount of franking deficit tax or over-franking tax, or an obligation to disclose information under section 204-75 of the Income Tax Assessment Act 1997 , and it has not received a refund of income tax mentioned above, then it is only required to lodge a franking return if it is specifically requested to do so by the Commissioner. | DATE OF LODGMENT OF FRANKING RETURN | The franking return must be lodged in the approved form by the last day of the month following the end of the income year in which the liability was incurred, or the refund is taken to have been paid, or the disclosure obligation arose, except in certain cases. This is also the date on which the franking deficit tax and over-franking tax, if any, is payable. | In certain cases where a refund of income tax is received the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. | SPECIAL RULES FOR LATE BALANCING CORPORATE TAX ENTITIES THAT ELECT TO USE 30 JUNE AS A BASIS FOR DETERMINING THEIR FRANKING DEFICIT TAX LIABILITY | Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability in accordance with the rules contained in Division 205 of the Income Tax (Transitional Provisions) Act 1997 are required to lodge a franking return and meet their liability for franking deficit tax in accordance with the rules contained in Division 214 of the Income Tax (Transitional Provisions) Act 1997 . | Where a late balancing corporate tax entity that elects to have its franking deficit tax liability determined on 30 June 2009 incurs a liability to pay franking deficit tax under Division 205 of the Income Tax (Transitional Provisions) Act 1997 , the franking return must be lodged in the approved form by 31 July 2009 except in certain cases. This is also the date on which the franking deficit tax is payable. | In certain cases where a refund of income tax is received the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. | LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURNS | An entity that is a Pooled Development Fund for the purposes of the Income Tax Assessment Act 1997 at the end of the income year, or that ceases to be a Pooled Development Fund during the income year, that has (or because of a refund of income tax, is taken to have) a deficit balance in its venture capital sub-account at the end of its 2008-09 income year, or immediately before it ceases to be a Pooled Development Fund during that year, is required to pay venture capital deficit tax under section 210-135 of the Income Tax Assessment Act 1997 and is required to lodge a venture capital deficit tax return for that year. | Pooled Development Funds which have a nil or credit balance in the venture capital sub-account at the close of the income year or immediately before they cease to be Pooled Development Funds (and which are not taken to have a deficit at the relevant time by virtue of a refund of income tax) are not required to lodge a venture capital deficit tax return. | DATE OF LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURN | The venture capital deficit tax return must be lodged in the approved form by the last day of the month following the end of the income year. (This is also the date on which the venture capital deficit tax is payable.) | LODGMENT OF RETURNS IN ACCORDANCE WITH THE SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 | Where a taxpayer is a self managed superannuation fund as defined in the Superannuation Industry (Supervision) Act 1993 at any time during the year of income ended 30 June 2009 (or approved period in lieu), then in accordance with section 35D of the Superannuation Industry (Supervision) Act 1993 the period for lodgment of a return under that section is the period ending on the day that the taxpayer is required to lodge their income tax return. This return forms part of the Self Managed Superannuation Fund Annual Return which must be lodged with me in accordance with this Instrument. | The requirements for the lodgment of contributions statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) are detailed in a separate Legislative Instrument 'Lodgment of statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) for each income year ended 30 June in accordance with the Taxation Administration Act 1953' . The contributions statement for superannuation providers in relation to superannuation plans that are self managed superannuation funds forms part of the Self Managed Superannuation Fund Annual Return which must be lodged with me in accordance with this Instrument. | LODGMENT IN THE APPROVED FORM | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , a return, notice, statement, or other document (including any schedule) required by the Commissioner under this Instrument must be lodged in the approved form. Under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is a serious offence. | • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 commits an offence and is punishable on conviction by a fine not exceeding 20 penalty units if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. The court may impose a fine not exceeding 250 penalty units on a company if convicted for failing to give me a return or any other information under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 . Alternatively: (1) any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 ; (2) companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . | (1) any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 ; (2) companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . | A trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the Superannuation Industry (Supervision) Act 1993 commits an offence and, if convicted, is liable to a penalty of 50 penalty units. This return forms part of the Self Managed Superannuation Fund Annual Return. Note: At the time this Instrument was registered one penalty unit was $110.00.", "Related_Explanatory_Statements": "TPAL 2009/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20091/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPAL 2009/2", "Title": "'Lodgment of income tax returns for the year of income ended 30 June 2009 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Child Support Agency - parents with a child support assessment' ", "Enabling_Act": "Income Tax Assessment Act 1936 and Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2009", "Date_of_Issue": "19 June 2009", "Signatory": "Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2009L02503", "Registration_Date": "23 June 2009", "Body": "I, Michael D'Ascenzo, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of returns for the year of income ended 30 June 2009 in accordance with the: Income Tax Assessment Act 1936 : Section 161 ; Section 162 ; Section 163 Taxation Administration Act 1953 (Schedule 1) : Section 286-75 ; Section 388-50 ; Section 388-55 | Citation This Instrument may be cited as 'Lodgment of income tax returns for the year of income ended 30 June 2009 in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 - Child Support Agency - parents with a child support assessment' . | Lodgment of Income Tax Returns | In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 , I require every person described in Table A to give me a return of income for the year of income ended 30 June 2009 (or approved period in lieu). | Table A | Every person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B. | Table B | Every person whose taxable income for the year of income was less than $18,808 | who was in receipt of Australian Government pensions, allowances or payments listed in Table C for the whole of the year of income. | Table C | Australian Government Allowances and Payments: - Parenting payment (partnered) - Newstart allowance - Youth allowance - Mature age allowance - Partner allowance - Sickness allowance - Special benefit - Widow allowance - Austudy payment - Exceptional circumstances relief payments or farm help income support - Interim income support payment | - Parenting payment (partnered) - Newstart allowance - Youth allowance - Mature age allowance - Partner allowance - Sickness allowance - Special benefit - Widow allowance - Austudy payment - Exceptional circumstances relief payments or farm help income support - Interim income support payment | Education payment of any of the following and you were 16 years or older: - ABSTUDY living allowance - payment under the Veterans' Children Education Scheme - payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individual non-business ) | - ABSTUDY living allowance - payment under the Veterans' Children Education Scheme - payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individual non-business ) | Commonwealth labour market programs: - Training for Employment Program allowance - New Enterprise Incentive Scheme allowance - Textile, clothing and footwear special allowance - Green Corps training allowance - other taxable Commonwealth education or training payments - Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business - CDEP Scheme participant supplement - Northern Territory CDEP transition payment - Equine Workers Hardship Wage Supplement payment | - Training for Employment Program allowance - New Enterprise Incentive Scheme allowance - Textile, clothing and footwear special allowance - Green Corps training allowance - other taxable Commonwealth education or training payments - Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business - CDEP Scheme participant supplement - Northern Territory CDEP transition payment - Equine Workers Hardship Wage Supplement payment | Australian Government Pensions and Allowances - Age pension - Bereavement allowance - Carer payment - Disability support pension (where the taxpayer is of age pension age) - Education entry payment - Parenting payment (single) - Widow B pension - Wife pension (where the taxpayer or their spouse is of age pension age), - Age service pension - Income support supplement - Defence Force Income Support Allowance (DFISA) where the pension, payment or allowance to which it relates is taxable - DFISA-like payments from the Department of Veterans' Affairs - Invalidity service pension (where taxpayer or spouse is of age pension age) - Partner service pension | - Age pension - Bereavement allowance - Carer payment - Disability support pension (where the taxpayer is of age pension age) - Education entry payment - Parenting payment (single) - Widow B pension - Wife pension (where the taxpayer or their spouse is of age pension age), - Age service pension - Income support supplement - Defence Force Income Support Allowance (DFISA) where the pension, payment or allowance to which it relates is taxable - DFISA-like payments from the Department of Veterans' Affairs - Invalidity service pension (where taxpayer or spouse is of age pension age) - Partner service pension | In this Instrument, a reference to 'year of income' or 'income year' means the year of income ended 30 June 2009, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period. | Every person required to lodge a return whose year of income ends on 30 June 2009 must do so by 31 October 2009. | Where a person required to lodge a return has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2009, the return must be lodged with me no later than 4 months after the close of the accounting period adopted. | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , the return must be in the approved form. | DEFERRAL OF TIME FOR LODGMENT OF RETURNS | In accordance with section 388-55 in Schedule 1 to the Taxation Administration Act 1953 , I may defer the time for lodgment of any return to a date later than the relevant date specified in this Instrument. | NOTICE OF REQUIREMENT TO LODGE A RETURN AND/OR INFORMATION | Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from issuing a notice, pursuant to section 162 or section 163 of the Income Tax Assessment Act 1936 , requiring a person to give me, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. | LODGMENT IN THE APPROVED FORM | In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936 , a return, notice, statement, or other document (including any schedule) required by the Commissioner under this Instrument must be lodged in the approved form. Under section 388-50 in Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is a serious offence. | • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to give me a return or any other information under the Income Tax Assessment Act 1936 commits an offence and is punishable on conviction, by a fine not exceeding 20 penalty units if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. Alternatively any person may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 . Note: At the time this Instrument was registered one penalty unit was $110.00.", "Related_Explanatory_Statements": "TPAL 2009/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20092/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPAL 2008/1", "Title": "'Lodgment of returns in accordance with the Income Tax Assessment Act 1936, the Income Tax Assessment Act 1997, the Taxation Administration Act 1953 and the Superannuation Industry (Supervision) Act 1993 for the year of income ended 30 June 2008'", "Enabling_Act": "Income Tax Assessment Act 1936; Income Tax Assessment Act 1997; Taxation Administration Act 1953; Superannuation Industry (Supervision) Act 1993; Income Tax (Transitional Provisions) Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2008", "Date_of_Issue": "24 June 2008", "Signatory": "Signed Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2008L02310", "Registration_Date": "27 June 2008", "Body": "I, Michael D'Ascenzo, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of returns for the year of income ended 30 June 2008 in accordance with the: Income Tax Assessment Act 1936 : Section 23AF ; Section 23AG ; Section 24F ; Section 24G ; Section 160AAAA ; Section 161 ; Subsection 161A(1) ; Section 162 ; Section 163 ; Division 1AB of Part III; Division 1A of Part III; and Division 5A of Part III Income Tax Assessment Act 1997 : Section 204-75 ; Section 205-50 ; Section 210-135 ; Section 995-1 ; Division 50 ; Subdivision 61-G ; Division 405 ; Division 703 ; Division 719 ; Division 830 ; and Part 3-90 Taxation Administration Act 1953 (Schedule 1) : Section 12-140 ; Section 12-320 ; Section 286-75 ; Section 388-50 ; Section 388-55 ; Subdivision 12-F ; and Subdivision 12-FA . Superannuation Industry (Supervision) Act 1993 : Section 35D Income Tax (Transitional Provisions) Act 1997 : Division 205; and Division 214 | Citation | This Instrument may be cited as 'Lodgment of returns in accordance with the Income Tax Assessment Act 1936, the Income Tax Assessment Act 1997, the Taxation Administration Act 1953 and the Superannuation Industry (Supervision) Act 1993 for the year of income ended 30 June 2008'. | Lodgment of Income Tax Returns | In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 ('ITAA 1936'), I require every person described in Tables A, B, C, D, E, F, G, H, I, J, K or L to give me a return of income for the year of income ended 30 June 2008 (or approved period in lieu). | In this Instrument a 'person' includes: • a partner of a partnership, including a foreign hybrid under Division 830 of the Income Tax Assessment Act 1997 ('ITAA 1997') and, subject to Table K, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; • a trustee of a trust estate; and • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. | • a partner of a partnership, including a foreign hybrid under Division 830 of the Income Tax Assessment Act 1997 ('ITAA 1997') and, subject to Table K, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; • a trustee of a trust estate; and • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. | In this Instrument, a reference to ' year of income ' or ' income year ' means the year of income ended 30 June 2008, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period. | Every person required to lodge a return (with the exception of those covered in Table I and Table J) whose year of income ends on 30 June 2008 must do so by 31 October 2008. | Where a person required to lodge a return (with the exception of those covered by Table I and Table J) has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2008, the return must be lodged with me no later than the 15th day of the 7th month after the end of their year of income if they are a full self-assessment taxpayer. If they are not a full self-assessment taxpayer, the return must be lodged with me no later than 4 months after the close of the accounting period adopted. | Where a person is described in Table I or Table J and is required to lodge a return in that capacity for the year of income ended 30 June 2008, or approved period in lieu, a return must be lodged with me no later than the 1st day of the 6th month of the following year of income. Where Table I applies, a person is required to furnish a separate return for each person for whom they are an agent, in addition to their own return (if one is required). Where Table J applies, a person is required to furnish an aggregate return representing their position as agent, in addition to their own return (if one is required). | In accordance with subsection 161A(1) of the ITAA 1936, the return must be in the approved form. | TABLE A | Every person not covered by Tables N or O who during the year of income: (1) had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F in Schedule 1 to the Tax Administration Act 1953 ('TAA 1953') (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the TAA 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by section 12-140 in Schedule 1 to the TAA 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6,000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the TAA 1953 (relating to mining payments); or (2) incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) carried on a business; or (4) was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the ITAA 1997) in Australia; or (5) had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (6) was under 18 years of age and whose income for the year of income was more than $1,666 (excluding salary and wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (7) received income subject to the provisions of sections 23AF or 23AG of the ITAA 1936 and received $1 or more of other income; or (8) paid an instalment amount under the PAYG instalment system; or (9) was a special professional as defined by Division 405 of the ITAA 1997; or (10) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997; or (11) had a reportable fringe benefits amount identified on their PAYG payment summary; or (12) derived assessable income from dividends or distributions and franking credits that exceeded $6,000; or (13) made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a Super Co-contribution in relation to those contributions; or (14) received an Australian superannuation lump sum that included an untaxed element when aged 60 years or over; or (15) received an Australian superannuation lump sum that included a taxed element or an untaxed element when aged under 60 years. | (1) had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F in Schedule 1 to the Tax Administration Act 1953 ('TAA 1953') (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the TAA 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by section 12-140 in Schedule 1 to the TAA 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6,000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the TAA 1953 (relating to mining payments); or (2) incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses or unapplied net capital losses of any earlier year of income where those losses exceed $1,000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) carried on a business; or (4) was entitled to income as a beneficiary of a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the ITAA 1997) in Australia; or (5) had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (6) was under 18 years of age and whose income for the year of income was more than $1,666 (excluding salary and wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (7) received income subject to the provisions of sections 23AF or 23AG of the ITAA 1936 and received $1 or more of other income; or (8) paid an instalment amount under the PAYG instalment system; or (9) was a special professional as defined by Division 405 of the ITAA 1997; or (10) was entitled to claim the private health insurance tax offset under Subdivision 61-G of the ITAA 1997; or (11) had a reportable fringe benefits amount identified on their PAYG payment summary; or (12) derived assessable income from dividends or distributions and franking credits that exceeded $6,000; or (13) made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a Super Co-contribution in relation to those contributions; or (14) received an Australian superannuation lump sum that included an untaxed element when aged 60 years or over; or (15) received an Australian superannuation lump sum that included a taxed element or an untaxed element when aged under 60 years. | • withholding payments covered by Subdivision 12-F in Schedule 1 to the Tax Administration Act 1953 ('TAA 1953') (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the TAA 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by section 12-140 in Schedule 1 to the TAA 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6,000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the TAA 1953 (relating to mining payments); or | TABLE B | Every person, except where they are described in Tables N or O, who has received from my High Wealth Individuals Task Force a letter described as: ' Notification of requirement for a detailed form of return for the year of income ended 30 June 2008 (or approved period in lieu) '. | TABLE C | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for the whole of the year of income and whose taxable income for the year of income exceeded $6,000. | TABLE D | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who at any time during the year of income was not an Australian resident and derived income (including capital gains) that is taxable in Australia other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953. | TABLE E | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for only part of the year of income and whose taxable income exceeded the amount obtained by multiplying $500 by the number of months the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident). | TABLE F | Every person being a full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) not covered by Table N or Table O that during the year of income: (1) is an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or (2) is a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953. | (1) is an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or (2) is a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953. | TABLE G | Every trustee of a superannuation fund, an approved deposit fund or a pooled superannuation trust, not covered by Table N or Table O, that during the year of income: (1) was an Australian resident; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953. | (1) was an Australian resident; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953. | Note: Self managed superannuation funds to which this table applies are required to lodge the Self Managed Superannuation Fund Annual Return 2008 . Other entities to which this table applies are required to lodge the Fund Income Tax Return 2008 . | TABLE H | Every person that during the year of income was a head company of a consolidated group or a multiple entry consolidated (MEC) group pursuant to Part 3-90 of the ITAA 1997. | TABLE I | Every person liable for tax as: (1) 'master of the ship or agent or other representative in Australia of the owner or charterer'; or (2) a person having 'control of a non-resident's money'. | (1) 'master of the ship or agent or other representative in Australia of the owner or charterer'; or (2) a person having 'control of a non-resident's money'. | TABLE J | Every person liable for tax as: (1) an 'agent for a non-resident insurer'; or (2) an 'agent for a non-resident reinsurer'. | (1) an 'agent for a non-resident insurer'; or (2) an 'agent for a non-resident reinsurer'. | TABLE K | A partnership return required under this Instrument, including for a 'foreign hybrid' treated as a partnership by Division 830 of the ITAA 1997, is to be lodged by the partners resident in Australia or by any of them who satisfy the conditions set out below: (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership of the year of income, as the case may be. | (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership of the year of income, as the case may be. | If there is no partner resident in Australia, the return is to be lodged by the partnership's agent in Australia. | TABLE L | Where the trustee of a trust estate has derived income (including capital gains) and the trustee is not covered by Tables M, N or O, a trust return is required to be lodged by the trustee resident in Australia. If there is no trustee resident in Australia, the return is to be lodged by the trust's public officer or, where no public officer is appointed, by the trust's agent in Australia. | Exceptions to the requirement to lodge an income tax return under this Instrument | A person described in Tables C, D, E, or L is not required to lodge an income tax return under this Legislative Instrument if they are described in Table M. (See the Note after Table O). | A person described in Table N or Table O is not required to lodge an income tax return. | TABLE M (to be read in conjunction with Tables C, D, E and L) | (1) Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, newstart allowance, sickness allowance, youth allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), mature age allowance, austudy payment; Exceptional circumstances relief payments, farm help income support; Interim income support payment; Cyclone Larry income support payment, Cyclone Monica income support payment; Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance, Textile, Clothing and Footwear Special Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; Northern Territory CDEP transition payment; Equine Workers Hardship Wage Supplement payment; | Social security benefits and allowances, that is, newstart allowance, sickness allowance, youth allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), mature age allowance, austudy payment; Exceptional circumstances relief payments, farm help income support; Interim income support payment; Cyclone Larry income support payment, Cyclone Monica income support payment; Specified Commonwealth education and training payments to persons 16 years or older, that is, payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance, Textile, Clothing and Footwear Special Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; Northern Territory CDEP transition payment; Equine Workers Hardship Wage Supplement payment; | AND (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $11,000 . | (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $11,000 . | (2) Every person who qualified for a tax offset under section 160AAAA of the ITAA 1936 during the year of income and whose taxable income was less than or equal to the following amounts: (A) if at any time during the year of income the person was single, widowed or separated - $25,867 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $24,600 ; or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $21,680 . | (A) if at any time during the year of income the person was single, widowed or separated - $25,867 ; or (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $24,600 ; or (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $21,680 . | If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). | (3) Every person who received income during the year of income from the following AND did not qualify for a tax offset under section 160AAAA of the ITAA 1936: Social security pensions: Age pension, bereavement allowance, disability support pension (where taxpayer is of age pension age), wife pension (where taxpayer or spouse is of age pension age), parenting payment (single), widow B pension, carer payment (where taxpayer or caree is of age pension age), education entry payment; or Department of Veterans' Affairs service pensions: Age service pension, invalidity service pension (where taxpayer or spouse is of age pension age), partner service pension (where taxpayer or spouse is of age pension age or the spouse does not receive an invalidity service pension or where the taxpayer is non-illness separated from the spouse), carer service pension (where taxpayer or caree is of age pension age or the spouse does not receive an invalidity service pension), income support supplement (where the taxpayer does not receive the supplement on the grounds of permanent incapacity, or the taxpayer, spouse, or person cared for is of age pension age or the taxpayer's spouse does not receive an invalidity service pension or a disability support pension), Defence Force Income Support Allowance (DFISA) (where the pension, payment or allowance to which it relates is taxable), or DFISA-like payments; | Social security pensions: Age pension, bereavement allowance, disability support pension (where taxpayer is of age pension age), wife pension (where taxpayer or spouse is of age pension age), parenting payment (single), widow B pension, carer payment (where taxpayer or caree is of age pension age), education entry payment; or Department of Veterans' Affairs service pensions: Age service pension, invalidity service pension (where taxpayer or spouse is of age pension age), partner service pension (where taxpayer or spouse is of age pension age or the spouse does not receive an invalidity service pension or where the taxpayer is non-illness separated from the spouse), carer service pension (where taxpayer or caree is of age pension age or the spouse does not receive an invalidity service pension), income support supplement (where the taxpayer does not receive the supplement on the grounds of permanent incapacity, or the taxpayer, spouse, or person cared for is of age pension age or the taxpayer's spouse does not receive an invalidity service pension or a disability support pension), Defence Force Income Support Allowance (DFISA) (where the pension, payment or allowance to which it relates is taxable), or DFISA-like payments; | whose taxable income for the year was less than or equal to the following amounts: (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $22,922 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $21,942 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $19,462 . | (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $22,922 ; or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $21,942 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $19,462 . | If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). | TABLE N | Any non-profit company that is an Australian resident and whose taxable income for the year of income does not exceed $416 . | Any non-profit association, organisation, institution, society or club, the income of which is exempt from liability to income tax under the provisions of Division 50 of the ITAA 1997. | Any State/Territory body the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the ITAA 1936. | TABLE O | Any person that for the whole of the year of income was: (a) a subsidiary member of a consolidated group (as defined in Division 703 of the ITAA 1997); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the ITAA 1997). | (a) a subsidiary member of a consolidated group (as defined in Division 703 of the ITAA 1997); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the ITAA 1997). | NOTE: | Legislative Instrument Lodgment of income tax returns in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 for the year of income ended 30 June 2008 - Child Support Agency - parents with a child support assessment requires persons to lodge an income tax return where they are a liable or recipient parent under a child support assessment unless their taxable income is less than $18,252, and they are in receipt of specified Australian Government pensions, allowances or payments for the whole of the year of income. | AUSTRALIA INCLUDES TERRITORIES AND CERTAIN SEA INSTALLATIONS AND OFFSHORE AREAS | In this Instrument 'Australia' includes Norfolk Island, the Territory of Cocos (Keeling) Islands, the Territory of Christmas Island and certain sea installations and offshore areas. However, income derived by Territory residents, Territory companies or Territory trusts (as defined in Division 1A of Part III of the ITAA 1936) of Norfolk Island, from sources in Norfolk Island and from outside Australia, is exempt from income tax under the provisions of sections 24F and 24G of the ITAA 1936. | DEFERRAL OF TIME FOR LODGMENT OF RETURNS | In accordance with section 388-55 in Schedule 1 to the TAA 1953, I may defer the time for lodgment of any return to a date later than the relevant date specified in this Instrument. | NOTICE OF REQUIREMENT TO LODGE A RETURN OR INFORMATION | Nothing in this Instrument prevents me or an authorised officer of the Australian Taxation Office from issuing a notice, pursuant to section 162 or section 163 of the ITAA 1936, requiring a person to give me, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. | EXEMPTION FROM REQUIREMENT TO LODGE RETURNS | Nothing in this Instrument prevents me or an authorised officer of the Australian Taxation Office from granting an exemption from lodgment, whether conditional or not, for specific returns or classes of returns from time to time. | LODGMENT OF FRANKING RETURNS | If a corporate tax entity incurs, at any time during its 2007-08 income year, a liability to pay franking deficit tax or over-franking tax, or an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997, it is required to lodge a franking return for that income year. | A corporate tax entity is also required to lodge a franking return for its 2007-08 income year if a refund of income tax is taken by section 205-50 of the ITAA 1997 to have been paid to the entity at any time during that year. | If a corporate tax entity does not incur, during the income year, a liability to pay any amount of franking deficit tax or over-franking tax, or an obligation to disclose information under section 204-75 of the ITAA 1997, and it has not received a refund of income tax mentioned above, then it is only required to lodge a franking return if it is specifically requested to do so by the Commissioner. | DATE OF LODGMENT OF FRANKING RETURN | The franking return must be lodged in the approved form by the last day of the month following the end of the income year in which the liability was incurred, or the refund is taken to have been paid, or the disclosure obligation arose, except in certain cases. This is also the date on which the franking deficit tax and over-franking tax, if any, is payable. | In certain cases where a refund of income tax is received the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. | SPECIAL RULES FOR LATE BALANCING CORPORATE TAX ENTITIES THAT ELECT TO USE 30 JUNE AS A BASIS FOR DETERMINING THEIR FRANKING DEFICIT TAX LIABILITY | Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability in accordance with the rules contained in Division 205 of the Income Tax (Transitional Provisions) Act 1997 ('IT(TP)A 1997') are required to lodge a franking return and meet their liability for franking deficit tax in accordance with the rules contained in Division 214 of the IT(TP)A 1997. | Where a late balancing corporate tax entity that elects to have its franking deficit tax liability determined on 30 June 2008 incurs a liability to pay franking deficit tax under Division 205 of the IT(TP)A 1997, the franking return must be lodged in the approved form by 31 July 2008 except in certain cases. This is also the date on which the franking deficit tax is payable. | In certain cases where a refund of income tax is received the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking return accounting for that refund must be lodged by the payment date provided for in the law. | LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURNS | An entity that is a Pooled Development Fund (PDF) for the purposes of the ITAA 1997 at the end of the income year, or that ceases to be a PDF during the income year, that has (or because of a refund of income tax, is taken to have) a deficit balance in its venture capital sub-account at the end of its 2007-08 income year, or immediately before it ceases to be a PDF during that year, is required to pay venture capital deficit tax under section 210-135 of the ITAA 1997 and is required to lodge a venture capital deficit tax return for that year. | PDFs which have a nil or credit balance in the venture capital sub-account at the close of the income year or immediately before they cease to be PDFs (and which are not taken to have a deficit at the relevant time by virtue of a refund of income tax) are not required to lodge a venture capital deficit tax return. | DATE OF LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURN | The venture capital deficit tax return must be lodged in the approved form by the last day of the month following the end of the income year. (This is also the date on which the venture capital deficit tax is payable.) | LODGMENT OF RETURNS IN ACCORDANCE WITH THE SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 | Where a taxpayer is a self managed superannuation fund as defined in the Superannuation Industry (Supervision) Act 1993 (SIS Act) at any time during the year of income ended 30 June 2008 (or approved period in lieu), then in accordance with section 35D of the SIS Act the period for lodgment of a return under that section is the period ending on the day that the taxpayer is required to lodge their income tax return. This return forms part of the Self Managed Superannuation Fund Annual Return which must be lodged with me in accordance with this Instrument. | The requirements for the lodgment of contributions statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) are detailed in a separate Legislative Instrument ' Lodgment of statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) for each income year ended 30 June in accordance with the Taxation Administration Act 1953 '. The contributions statement for superannuation providers in relation to superannuation plans that are self managed superannuation funds forms part of the Self Managed Superannuation Fund Annual Return which must be lodged with me in accordance with this Instrument. | LODGMENT IN THE APPROVED FORM | In accordance with subsection 161A(1) of the ITAA 1936, a return, notice, statement, or other document (including any schedule) required by the Commissioner under this Instrument must be lodged in the approved form. Under section 388-50 in Schedule 1 to the TAA 1953, a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). | • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). | Note: Giving false or misleading information is a serious offence. | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to give me a return or any other information under the ITAA 1936 or the ITAA 1997 commits an offence and is punishable on conviction by a fine not exceeding 20 penalty units if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. The court may impose a fine not exceeding 250 penalty units on a company if convicted for failing to give me a return or any other information under the ITAA 1936 or the ITAA 1997. Alternatively: (1) any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the TAA 1953; (2) companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the TAA 1953. | (1) any person (including a full self-assessment taxpayer) may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the TAA 1953; (2) companies, trustees of corporate unit trusts, trustees of public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the TAA 1953. | A trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the SIS Act commits an offence and, if convicted, is liable to a penalty of 50 penalty units. This return forms part of the Self Managed Superannuation Fund Annual Return. | Note: At the time this Instrument was registered one penalty unit was $110.00.", "Related_Explanatory_Statements": "TPAL 2008/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20081/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPAL 2008/2", "Title": "'Lodgment of income tax returns in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 for the year of income ended 30 June 2008 - Child Support Agency - parents with a child support assessment' ", "Enabling_Act": "Income Tax Assessment Act 1936 and Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2008", "Date_of_Issue": "24 June 2008", "Signatory": "Signed Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2008L02317", "Registration_Date": "27 June 2008", "Body": "I, Michael D'Ascenzo, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of returns for the year of income ended 30 June 2008 in accordance with the: Income Tax Assessment Act 1936 : Section 161 ; Section 162 ; Section 163 Taxation Administration Act 1953 (Schedule 1) : Section 286-75 ; Section 388-50 ; Section 388-55 | Citation | This Instrument may be cited as 'Lodgment of income tax returns in accordance with the Income Tax Assessment Act 1936 and the Taxation Administration Act 1953 for the year of income ended 30 June 2008 - Child Support Agency - parents with a child support assessment' . | Lodgment of Income Tax Returns | In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 ('ITAA 1936'), I require every person described in Table A to give me a return of income for the year of income ended 30 June 2008 (or approved period in lieu). | Table A | Every person who was either a liable parent or a recipient parent under a child support assessment, except where they are described in Table B. | Table B | Every person whose taxable income for the year of income was less than $18,252 | who was in receipt of Australian Government pensions, allowances or payments listed in Table C for the whole of the year of income. | Table C | Australian Government Allowances and Payments: - Parenting payment (partnered) - Newstart allowance - Youth allowance - Mature age allowance - Partner allowance - Sickness allowance - Special benefit - Widow allowance - Austudy payment - Exceptional circumstances relief payments or farm help income support - Interim income support payment - Cyclone Larry income support payment or Cyclone Monica income support payment | - Parenting payment (partnered) - Newstart allowance - Youth allowance - Mature age allowance - Partner allowance - Sickness allowance - Special benefit - Widow allowance - Austudy payment - Exceptional circumstances relief payments or farm help income support - Interim income support payment - Cyclone Larry income support payment or Cyclone Monica income support payment | Education payment of any of the following and you were 16 years or older: - ABSTUDY living allowance - payment under the Veterans' Children Education Scheme - payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individuals non-business ) | - ABSTUDY living allowance - payment under the Veterans' Children Education Scheme - payment under the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary - individuals non-business ) | Commonwealth labour market programs: - Training for Employment Program allowance - New Enterprise Incentive Scheme allowance - Textile, clothing and footwear special allowance - Green Corps training allowance - other taxable Commonwealth education or training payments - Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business - CDEP Scheme participant supplement - Northern Territory CDEP transition payment - Equine Workers Hardship Wage Supplement payment | - Training for Employment Program allowance - New Enterprise Incentive Scheme allowance - Textile, clothing and footwear special allowance - Green Corps training allowance - other taxable Commonwealth education or training payments - Income support component from a Community Development Employment Project (CDEP) - shown as 'CDEP salary or wages' on your PAYG payment summary - individual non-business - CDEP Scheme participant supplement - Northern Territory CDEP transition payment - Equine Workers Hardship Wage Supplement payment | Australian Government Pensions and Allowances - Age pension - Bereavement allowance - Carer payment - Disability support pension (where the taxpayer is of age pension age) - Education entry payment - Parenting payment (single) - Widow B pension - Wife pension (where the taxpayer or their spouse is of age pension age), - Age service pension - Income support supplement - Defence Force Income Support Allowance (DFISA) where the pension, payment or allowance to which it relates is taxable - DFISA-like payments from the Department of Veterans' Affairs - Invalidity service pension (where taxpayer or spouse is of age pension age), - Partner service pension | - Age pension - Bereavement allowance - Carer payment - Disability support pension (where the taxpayer is of age pension age) - Education entry payment - Parenting payment (single) - Widow B pension - Wife pension (where the taxpayer or their spouse is of age pension age), - Age service pension - Income support supplement - Defence Force Income Support Allowance (DFISA) where the pension, payment or allowance to which it relates is taxable - DFISA-like payments from the Department of Veterans' Affairs - Invalidity service pension (where taxpayer or spouse is of age pension age), - Partner service pension | In this Instrument, a reference to ' year of income ' or ' income year ' means the year of income ended 30 June 2008, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period. | Every person required to lodge a return whose year of income ends on 30 June 2008 must do so by 31 October 2008. | Where a person required to lodge a return has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2008, the return must be lodged with me no later than 4 months after the close of the accounting period adopted. | In accordance with subsection 161A(1) of the ITAA 1936, the return must be in the approved form. | DEFERRAL OF TIME FOR LODGMENT OF RETURNS | In accordance with section 388-55 in Schedule 1 to the Taxation Administration Act 1953 ('TAA 1953'), I may defer the time for lodgment of any return to a date later than the relevant date specified in this Instrument. | NOTICE OF REQUIREMENT TO LODGE A RETURN AND/OR INFORMATION | Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from issuing a notice, pursuant to section 162 or section 163 of the ITAA 1936, requiring a person to give me, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. | LODGMENT IN THE APPROVED FORM | In accordance with subsection 161A(1) of the ITAA 1936, a return, notice, statement, or other document (including any schedule) required by the Commissioner under this Instrument must be lodged in the approved form. Under section 388-50 in Schedule 1 to the TAA 1953, a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is a serious offence. | • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is a serious offence. | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to give me a return or any other information under the ITAA 1936 commits an offence and is punishable on conviction, by a fine not exceeding 20 penalty units if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding 40 penalty units. If convicted of a third or subsequent offence, the court may impose a fine not exceeding 50 penalty units or a maximum of 12 months imprisonment, or both. Alternatively any person may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the TAA 1953. | Note: At the time this Instrument was registered one penalty unit was $110.00.", "Related_Explanatory_Statements": "TPAL 2008/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20082/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPAL 2008/3", "Title": "'Lodgment of statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) for each income year ended 30 June in accordance with the Taxation Administration Act 1953'", "Enabling_Act": "Taxation Administration Act 1953; Superannuation Industry (Supervision) Act 1993", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2008", "Date_of_Issue": "24 June 2008", "Signatory": "Signed Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2008L02318", "Registration_Date": "27 June 2008", "Body": "I, Michael D'Ascenzo, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of statements by superannuation providers for each income year ended 30 June, commencing with the income year ended 30 June 2008 in accordance with the: Taxation Administration Act 1953 (Schedule 1) Section 286-75 , Section 388-50 , Section 390-5 Superannuation Industry (Supervision) Act 1993 Section 17A | Citation | This Instrument may be cited as 'Lodgment of statements by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) for each income year ended 30 June in accordance with the Taxation Administration Act 1953'. | LODGMENT OF STATEMENTS BY SUPERANNUATION PROVIDERS | I require every superannuation provider in relation to a superannuation plan (other than a self managed superannuation fund), or every person who keeps particulars for or on behalf of a superannuation provider in relation to a superannuation plan (other than a self managed superannuation fund), to give to me, on or before 31 October of each year or such later date as I may allow, a statement under section 390-5 of Schedule 1 to the Taxation Administration Act 1953 ('TAA 1953') for each income year ended 30 June, commencing with the income year ended 30 June 2008. | If the plan is a self managed superannuation fund within the meaning of section 17A of the Superannuation Industry (Supervision) Act 1993 , lodgment of the Self Managed Superannuation Fund Annual Return will meet the requirements under section 390-5 of Schedule 1 to the TAA 1953. A separate Legislative Instrument details the lodgment requirements of the Self Managed Superannuation Fund Annual Return . | LODGMENT OF STATEMENTS IN THE APPROVED FORM | In accordance with subsection 390-5(4) of Schedule 1 to the TAA 1953, a statement required by the Commissioner under this Instrument must be lodged in the approved form. Under section 388-50 of Schedule 1 to the TAA 1953, a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). | • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document (including any schedule) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). | A statement given under section 390-5 of Schedule 1 to the TAA 1953 may be provided in any of the following ways (subject to the restrictions on the use of paper forms): | Electronic Commerce Interface | Data can be transmitted using the Internet. Data sent via the Internet must be formatted according to the current version of the Tax Office Superannuation Member Contributions Statement (MCS) Electronic Reporting Specification. | Electronic Form | Data may be captured using an electronic form (SuperReport) which can be obtained from the Tax Office or via the Tax Office website. This data can be forwarded to the Tax Office using Electronic Commerce Interface (ECI). | Electronic Lodgment Service (ELS) | Data may be transmitted by participants in the Tax Office Electronic Lodgment Service (ELS) program who hold Tax Office certified software. | Paper Form | Data may be sent, typed or handwritten, on a paper form provided by the Tax Office for the purpose. It is acceptable to photocopy or download the paper form. All information must be entered by hand or by typewriting. | Restrictions in relation to paper forms | A superannuation provider, or a person who keeps particulars for or on behalf of a superannuation provider, that does not electronically keep the particulars required to be given in a statement under section 390-5 of Schedule 1 to the TAA 1953 may use paper forms but: a) may not lodge statements by way of paper forms if there are 100 or more members; and b) may not lodge more than 20 paper forms. | a) may not lodge statements by way of paper forms if there are 100 or more members; and b) may not lodge more than 20 paper forms. | EXEMPTION FROM REQUIREMENT TO GIVE PARTICULARS IN A SPECIFIC FORM | Nothing in this Instrument prevents me or an authorised officer of the Australian Taxation Office from exempting a superannuation provider, or a person who keeps particulars for or on behalf of a superannuation provider, who is required to give me a statement under section 390-5 of Schedule 1 to the TAA 1953 from giving the statement electronically. | PENALTIES FOR NON-COMPLIANCE | If the particulars required to be given in a statement under section 390-5 of Schedule 1 to the TAA 1953 are not provided in the approved form and within the time prescribed, the superannuation provider is liable to an administrative penalty under section 286-75 of Schedule 1 to the TAA 1953.", "Related_Explanatory_Statements": "TPAL 2008/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20083/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPAL 2008/4", "Title": "'Lodgment of correct TB statements in accordance with the Income Tax Assessment Act 1936 for the year of income ended 30 June 2008 (or approved period in lieu)'", "Enabling_Act": "Income Tax Assessment Act 1936; Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2008", "Date_of_Issue": "24 June 2008", "Signatory": "Signed Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2008L02319", "Registration_Date": "27 June 2008", "Body": "I, Michael D'Ascenzo, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of correct TB statements for the year of income ended 30 June 2008 (or approved period in lieu) in accordance with the: Income Tax Assessment Act 1936: Section 18 and Section 102UK | Citation | This Instrument may be cited as 'Lodgment of correct TB statements in accordance with the Income Tax Assessment Act 1936 for the year of income ended 30 June 2008 (or approved period in lieu)'. | Lodgment of correct TB statements | In accordance with subsection 102UK(1A) of the Income Tax Assessment Act 1936 ('ITAA 1936'), I determine that trustees of closely held trusts in the class specified in Table A are not required to make a correct TB statement for the year of income ended 30 June 2008 (or approved periods in lieu). | In this Instrument, a reference to a ' closely held trust ' means a closely held trust as defined in subsection 102UC(1) of the ITAA 1936. | In this Instrument, a reference to a ' correct TB statement ' means a correct TB statement as defined in subsection 102UG(3) of the ITAA 1936. | In this Instrument, a reference to ' year of income ' means a year of income ending on 30 June, or the approved accounting period in lieu where a trust or trustee has been granted leave by me to adopt a substituted accounting period. | TABLE A | Trustees of closely held trusts which have been granted leave by me to adopt an accounting period being a 12 month period ending between 23 September 2008 and 31 December 2008 in lieu of the year of income ended 30 June 2008.", "Related_Explanatory_Statements": "TPAL 2008/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20084/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPAL 2007/1", "Title": "'Lodgment of returns in accordance with the Income Tax Assessment Act 1936, the Income Tax Assessment Act 1997, the Taxation Administration Act 1953 and the Superannuation Industry (Supervision) Act 1993 for the year of income ended 30 June 2007'", "Enabling_Act": "Income Tax Assessment Act 1936; Income Tax Assessment Act 1997; Taxation Administration Act 1953; Superannuation Industry (Supervision) Act 1993; Income Tax (Transitional Provisions) Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2007", "Date_of_Issue": "21 June 2007", "Signatory": "Signed Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2007L01886", "Registration_Date": "26 June 2007", "Body": "I, Michael D'Ascenzo, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of returns for the year of income ended 30 June 2007 in accordance with the: Income Tax Assessment Act 1936 : Section 23 ; Section 23AF ; Section 23AG ; Section 24F ; Section 24G ; Section 160AAAA ; Section 161 ; Subsection 161A(1) ; Section 162 ; Section 163 ; Division 1A of Part III; Division 1AB of Part III; and Division 5A of Part III Income Tax Assessment Act 1997 : Section 204-75 ; Section 205-50 ; Section 995-1 ; Division 50 ; Subdivision 61-H ; Division 405 ; Division 703 ; Division 719 ; Division 830 ; and Part 3-90 Taxation Administration Act 1953 (Schedule 1) : Section 12-140 ; Section 12-320 ; Section 286-75 ; Section 388-50 ; Section 388-55 ; Subdivision 12-F ; and Subdivision 12-FA . Superannuation Industry (Supervision) Act 1993 : Section 36A Income Tax (Transitional Provisions) Act 1997 : Division 205; and Division 214 | Citation | This Instrument may be cited as 'Lodgment of returns in accordance with the Income Tax Assessment Act 1936, the Income Tax Assessment Act 1997, the Taxation Administration Act 1953 and the Superannuation Industry (Supervision) Act 1993 for the year of income ended 30 June 2007' | Lodgment of Income Tax Returns | In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 ('ITAA 1936'), I require every person described in Tables A, B, C, D, E, F, G, H, I, J, K or L to give me a return of income for the year of income ended 30 June 2007 (or approved period in lieu). | In this instrument a 'person' includes: • a partner of a partnership, including a foreign hybrid under Division 830 of the Income Tax Assessment Act 1997 ('ITAA 1997') and, subject to Table K, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; • a trustee of a trust estate; and • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. | • a partner of a partnership, including a foreign hybrid under Division 830 of the Income Tax Assessment Act 1997 ('ITAA 1997') and, subject to Table K, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions; • a trustee of a trust estate; and • a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936. | In this instrument, a reference to ' the year of income ' or ' income year ' means the year of income ended 30 June 2007, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period. | Every person required to lodge a return (with the exception of those covered in Table I and Table J) whose year of income ends on 30 June 2007 must do so by 31 October 2007. | Where a person required to lodge a return (with the exception of those covered by Table I and Table J) has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2007, the return must be lodged with me no later than the 15th day of the 7th month after the end of their year of income if they are a full self-assessment taxpayer. If they are not a full self-assessment taxpayer, the return must be lodged with me no later than 4 months after the close of the accounting period adopted. | Where a person is described in Table I or Table J and is required to lodge a return in that capacity for the year of income ended 30 June 2007, or approved period in lieu, a return must be lodged with me no later than the 1st day of the 6th month of the following year of income. Where Table I applies, a person is required to furnish a separate return for each person for whom they are an agent, in addition to their own return (if one is required). Where Table J applies, a person is required to furnish an aggregate return representing their position as agent, in addition to their own return (if one is required). | In accordance with subsection 161A(1) of the ITAA 1936, the return must be in the approved form. | TABLE A | Every person not covered by Tables N or O who during the year of income: (1) had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F in Schedule 1 to the Tax Administration Act 1953 ('TAA 1953') (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the TAA 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by section 12-140 in Schedule 1 to the TAA 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the TAA 1953 (relating to mining payments); or (2) incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses and/or unapplied net capital losses of any earlier year of income where those losses exceed $1000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) was liable to pay child support under the Child Support (Assessment) Act 1989; or (4) carried on a business; or (5) was entitled to income as a beneficiary in a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the ITAA 1997) in Australia; or (6) had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (7) was under 18 years of age and whose income for the year of income was more than $1,333 (excluding salary and wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (8) received income subject to the provisions of sections 23AF or 23AG of the ITAA 1936 and received $1 or more of other income; or (9) paid an instalment amount under the PAYG instalment system; or (10) was a special professional as defined by Division 405 of the ITAA 1997; or (11) was entitled to claim the private health insurance tax offset under Subdivision 61-H of the ITAA 1997; or (12) had a reportable fringe benefits amount identified on their PAYG payment summary; or (13) received a distribution from a trust, company or partnership on which family trust distribution tax has been paid; or (14) received a distribution of income from a trust on which the trustee was liable for ultimate beneficiary non-disclosure tax; or (15) derived assessable income from dividends or distributions and franking credits that exceeded $6000; or (16) made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a Super Co-contribution in relation to those contributions. | (1) had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than: • withholding payments covered by Subdivision 12-F in Schedule 1 to the Tax Administration Act 1953 ('TAA 1953') (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the TAA 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by section 12-140 in Schedule 1 to the TAA 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the TAA 1953 (relating to mining payments); or (2) incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being a company or trust estate has undeducted tax losses and/or unapplied net capital losses of any earlier year of income where those losses exceed $1000 or, being a company, transfers a tax loss or net capital loss to another group company; or (3) was liable to pay child support under the Child Support (Assessment) Act 1989; or (4) carried on a business; or (5) was entitled to income as a beneficiary in a trust estate that has operated a 'primary production business' (as defined in section 995-1 of the ITAA 1997) in Australia; or (6) had an individual interest in the net income or partnership loss of a partnership which operated a primary production business (as defined) in Australia; or (7) was under 18 years of age and whose income for the year of income was more than $1,333 (excluding salary and wages or other payments for work that was personally performed), or whose income from dividends or distributions and franking credits for the year of income was more than $416; or (8) received income subject to the provisions of sections 23AF or 23AG of the ITAA 1936 and received $1 or more of other income; or (9) paid an instalment amount under the PAYG instalment system; or (10) was a special professional as defined by Division 405 of the ITAA 1997; or (11) was entitled to claim the private health insurance tax offset under Subdivision 61-H of the ITAA 1997; or (12) had a reportable fringe benefits amount identified on their PAYG payment summary; or (13) received a distribution from a trust, company or partnership on which family trust distribution tax has been paid; or (14) received a distribution of income from a trust on which the trustee was liable for ultimate beneficiary non-disclosure tax; or (15) derived assessable income from dividends or distributions and franking credits that exceeded $6000; or (16) made personal contributions to a complying superannuation fund or retirement savings account and will be eligible to receive a Super Co-contribution in relation to those contributions. | • withholding payments covered by Subdivision 12-F in Schedule 1 to the Tax Administration Act 1953 ('TAA 1953') (relating to certain dividend, interest and royalty payments); or • withholding payments covered by Subdivision 12-FA in Schedule 1 to the TAA 1953 (relating to departing Australia superannuation payments); or • withholding payments covered by section 12-140 in Schedule 1 to the TAA 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $6000 or less; or • withholding payments covered by section 12-320 in Schedule 1 to the TAA 1953 (relating to mining payments); or | TABLE B | Every person, except where they are described in Tables N or O, who has received from my High Wealth Individuals Task Force a letter described as: 'Notification of requirement for a detailed form of return for the year of income ended 30 June 2007 (or approved period in lieu)'. | TABLE C | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for the whole of the year of income and whose taxable income for the year of income exceeded $6000. | TABLE D | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who at any time during the year of income was not an Australian resident and derived income (including capital gains) that is taxable in Australia other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953. | TABLE E | Every person (not being a full self-assessment taxpayer), except where they are described in Table M, who was an Australian resident for only part of the year of income and whose taxable income exceeded the amount obtained by multiplying $500 by the number of months the person was an Australian resident (including the month in which the person became, or ceased to be, an Australian resident). | TABLE F | Every person being a full self-assessment taxpayer (excluding trustees of superannuation funds, approved deposit funds and pooled superannuation trusts) not covered by Table N or Table O that during the year of income: (1) is an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or (2) is a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953. | (1) is an Australian resident, and derived income (including capital gains) from sources in Australia or sources outside Australia; or (2) is a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953. | TABLE G | Every trustee of a superannuation fund, an approved deposit fund or pooled superannuation trust, not covered by Table N or Table O, that during the year of income: (1) was an Australian resident; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia, other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953. | (1) was an Australian resident; or (2) was a non-resident of Australia, and derived income (including capital gains) that is taxable in Australia, other than dividend, interest or royalty income subject to withholding payments covered by Subdivision 12-F in Schedule 1 to the TAA 1953. | TABLE H | Every person that during the year of income was a head company of a consolidated group or a multiple entry consolidated (MEC) group pursuant to Part 3-90 of the ITAA 1997. | TABLE I | Every person liable for tax as: (1) 'master of the ship or agent or other representative in Australia of the owner or charterer'; or (2) a person having 'control of a non-resident's money'. | (1) 'master of the ship or agent or other representative in Australia of the owner or charterer'; or (2) a person having 'control of a non-resident's money'. | TABLE J | Every person liable for tax as: (1) an 'agent for a non-resident insurer'; or (2) an 'agent for a non-resident reinsurer'. | (1) an 'agent for a non-resident insurer'; or (2) an 'agent for a non-resident reinsurer'. | TABLE K | A partnership return required under this instrument, including for a 'foreign hybrid' treated as a partnership by Division 830 of the ITAA 1997, is to be lodged by the partners resident in Australia or by any of them who satisfies the conditions set out below: (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership of the year of income, as the case may be. | (a) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be - by any one of those partners; (b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be, and those interests are greater than the individual interest of any other of those partners in that net income or partnership loss - by any one of the first-mentioned partners; or (c) if paragraph (a) or (b) does not apply - by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership of the year of income, as the case may be. | If there is no partner resident in Australia, the return is to be lodged by the partnership's agent in Australia. | TABLE L | Where the trustee of a trust estate has derived income (including capital gains) and the trustee is not covered by Tables M, N or O, a trust return is required to be lodged by the trustee resident in Australia. If there is no trustee resident in Australia, the return is to be lodged by the trust's public officer or, where no public officer is appointed, by the trust's agent in Australia. | Exceptions to the requirement to lodge an income tax return under this Instrument | A person described in Tables C, D, E, or L is not required to lodge an income tax return if they are described in Table M. | A person described in Table N or Table O is not required to lodge an income tax return. | TABLE M (to be read in conjunction with Tables C, D, E and L) | (1) Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, newstart allowance, sickness allowance, youth allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), mature age allowance, austudy payment; Exceptional circumstances relief payments, farm help income support; Interim income support payment; Cyclone Larry income support payment, Cyclone Monica income support payment; Specified Commonwealth education and training payments, that are payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance, Textile, Clothing and Footwear Special Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; AND (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $10,000 (2) Every person who qualified for a tax offset under section 160AAAA of the ITAA 1936 during the year of income and whose taxable income was less than or equal to the following amounts: (A) if at any time during the year of income the person was single, widowed or separated - $24,867 (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $23,600 (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $20,680 If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). (3) Every person who received income during the year of income from the following AND did not qualify for a tax offset under section 160AAAA of the ITAA 1936: Social security pensions: Age pension, bereavement allowance, disability support pension (where taxpayer is of age pension age), wife pension (where taxpayer or spouse is of age pension age), parenting payment (single), widow B pension, carer payment (where taxpayer or caree is of age pension age), education entry payment; or Department of Veterans' Affairs service pensions: Age service pension, invalidity service pension (where taxpayer or spouse is of age pension age), partner service pension (where taxpayer or spouse is of age pension age or the spouse does not receive an invalidity service pension or where the taxpayer is non-illness separated from the spouse), carer service pension (where taxpayer or caree is of age pension age or the spouse does not receive an invalidity service pension), income support supplement (where the taxpayer does not receive the supplement on the grounds of permanent incapacity, or the taxpayer, spouse, or person cared for is of age pension age or the taxpayer's spouse does not receive an invalidity service pension or a disability support pension), Defence Force Income Support Allowance (DFISA) (where the pension, payment or allowance to which it relates is taxable), or DFISA-like payments and whose taxable income for the year was less than or equal to the amounts shown below: (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $21,637 or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $20,710 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $18,330 If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). | (1) Every person whose assessable income during the year of income included payments received in respect of one or more of: Social security benefits and allowances, that is, newstart allowance, sickness allowance, youth allowance, special benefit, widow allowance, partner allowance, parenting payment (partnered), mature age allowance, austudy payment; Exceptional circumstances relief payments, farm help income support; Interim income support payment; Cyclone Larry income support payment, Cyclone Monica income support payment; Specified Commonwealth education and training payments, that are payments made under ABSTUDY (including the ABSTUDY Masters and Doctorate Award), the Veterans' Children Education Scheme, the Military Rehabilitation and Compensation Act Education and Training Scheme (known as 'MRCA Education Allowance' on a PAYG payment summary); Commonwealth labour market programs, such as Green Corps Training Allowance, New Enterprise Incentive Scheme Allowance, Textile, Clothing and Footwear Special Allowance; Income support component of wages paid to participants in the Community Development Employment Projects (CDEP) Scheme and CDEP Scheme participant supplement; AND (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $10,000 (2) Every person who qualified for a tax offset under section 160AAAA of the ITAA 1936 during the year of income and whose taxable income was less than or equal to the following amounts: (A) if at any time during the year of income the person was single, widowed or separated - $24,867 (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $23,600 (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $20,680 If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). (3) Every person who received income during the year of income from the following AND did not qualify for a tax offset under section 160AAAA of the ITAA 1936: Social security pensions: Age pension, bereavement allowance, disability support pension (where taxpayer is of age pension age), wife pension (where taxpayer or spouse is of age pension age), parenting payment (single), widow B pension, carer payment (where taxpayer or caree is of age pension age), education entry payment; or Department of Veterans' Affairs service pensions: Age service pension, invalidity service pension (where taxpayer or spouse is of age pension age), partner service pension (where taxpayer or spouse is of age pension age or the spouse does not receive an invalidity service pension or where the taxpayer is non-illness separated from the spouse), carer service pension (where taxpayer or caree is of age pension age or the spouse does not receive an invalidity service pension), income support supplement (where the taxpayer does not receive the supplement on the grounds of permanent incapacity, or the taxpayer, spouse, or person cared for is of age pension age or the taxpayer's spouse does not receive an invalidity service pension or a disability support pension), Defence Force Income Support Allowance (DFISA) (where the pension, payment or allowance to which it relates is taxable), or DFISA-like payments and whose taxable income for the year was less than or equal to the amounts shown below: (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $21,637 or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $20,710 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $18,330 If a person is covered by more than one category during the year of income, the person is taken to be covered by category (A) or, if category (A) does not apply, category (B). | (a) who had no other assessable income; or (b) whose taxable income was less than or equal to $10,000 | (A) if at any time during the year of income the person was single, widowed or separated - $24,867 (B) if at any time during the year of income the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $23,600 (C) if at any time during the year of income the person and their spouse (married or de facto) lived together - $20,680 | (A) if at any time during the year of income while receiving any of the above pensions or allowances, the person was single, widowed or separated - $21,637 or (B) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) had to live apart due to illness or the person or their spouse was in a nursing home - $20,710 ; or (C) if at any time during the year of income while receiving any of the above pensions or allowances, the person and their spouse (married or de facto) lived together - $18,330 | TABLE N | Any non-profit company that is an Australian resident and whose taxable income for the year of income does not exceed $416 . | Any non-profit association, organisation, institution, society or club, the income of which is exempt from liability to income tax under the provisions of section 23 of the ITAA 1936 or Division 50 of the ITAA 1997. | Any State/Territory body the income of which is exempt from income tax under the provisions of Division 1AB of Part III of the ITAA 1936. | TABLE O | Any person that for their whole of the year of income was: (a) a subsidiary member of a consolidated group (as defined in Division 703 of the ITAA 1997); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the ITAA 1997). | (a) a subsidiary member of a consolidated group (as defined in Division 703 of the ITAA 1997); or (b) a subsidiary member of a MEC group (as defined in Division 719 of the ITAA 1997). | AUSTRALIA INCLUDES TERRITORIES AND CERTAIN SEA INSTALLATIONS AND OFFSHORE AREAS | In this instrument 'Australia' includes Norfolk Island, the Territory of Cocos (Keeling) Islands, the Territory of Christmas Island and certain sea installations and offshore areas. However, income derived by Territory residents, Territory companies or Territory trusts (as defined in Division 1A of Part III of the ITAA 1936) of Norfolk Island, from sources in Norfolk Island and from outside Australia, is exempt from income tax under the provisions of sections 24F and 24G of the ITAA 1936. | DEFERRAL OF TIME FOR LODGMENT OF RETURNS | In accordance with section 388-55 in Schedule 1 to the TAA 1953 I may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument. | NOTICE OF REQUIREMENT TO LODGE A RETURN AND/OR INFORMATION | Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from issuing a notice, pursuant to section 162 or section 163 of the ITAA 1936, requiring a person to give me, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income. | EXEMPTION FROM REQUIREMENT TO LODGE RETURNS | Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from granting an exemption from lodgment, whether conditional or not, for specific returns or classes of returns from time to time. | LODGMENT OF FRANKING ACCOUNT TAX RETURNS | If a corporate tax entity incurs, at any time during its 2006-2007 income year, a liability to pay franking deficit tax or over-franking tax, or an obligation to disclose information to the Commissioner under section 204-75 of the ITAA 1997, it is required to lodge a franking account tax return for that income year. | A corporate tax entity is also required to lodge a franking account tax return for its 2006-2007 income year if a refund of income tax is taken by section 205-50 of the ITAA 1997 to have been paid to the entity at any time during that year. | If a corporate tax entity does not incur, during the income year, a liability to pay any amount of franking deficit tax or over-franking tax, or an obligation to disclose information under section 204-75 of the ITAA 1997, and it has not received a refund of income tax mentioned above, then it is only required to lodge a franking account tax return if it is specifically requested to do so by the Commissioner. | DATE OF LODGMENT OF FRANKING ACCOUNT TAX RETURN | The franking account tax return must be lodged in the approved form by the last day of the month following the end of the income year in which the liability was incurred, or the refund is taken to have been paid, or the disclosure obligation arose, except in certain cases. This is also the date on which the franking deficit tax and over-franking tax, if any, is payable. | In certain cases where a refund of income tax is received the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking account tax return accounting for that refund must be lodged by the payment date provided for in the law. | SPECIAL RULES FOR LATE BALANCING CORPORATE TAX ENTITIES THAT ELECT TO USE 30 JUNE AS A BASIS FOR DETERMINING THEIR FRANKING DEFICIT TAX LIABILITY | Late balancing corporate tax entities that elect to use 30 June as a basis for determining their franking deficit tax liability in accordance with the rules contained in Division 205 of the Income Tax (Transitional Provisions) Act 1997 ('IT(TP)A 1997') are required to lodge a franking account tax return and meet their liability for franking deficit tax in accordance with the rules contained in Division 214 of the IT(TP)A 1997. | Where a late balancing corporate tax entity that elects to have its franking deficit tax liability determined on 30 June 2007 incurs a liability to pay franking deficit tax under Division 205 of the IT(TP)A 1997, the franking account tax return must be lodged in the approved form by 31 July 2007 except in certain cases. This is also the date on which the franking deficit tax is payable. | In certain cases where a refund of income tax is received the taxation law provides for a different payment date for franking deficit tax (namely, 14 days after that refund is received). In these cases the franking account tax return accounting for that refund must be lodged by the payment date provided for in the law. | LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURNS | An entity that is a Pooled Development Fund (PDF) for the purposes of the ITAA 1997 at the end of the income year, or that ceases to be a PDF during the income year, that has (or because of a refund of income tax, is taken to have) a deficit balance in its venture capital sub-account at the end of its 2006-2007 income year, or immediately before it ceases to be a PDF during that year, is required to pay venture capital deficit tax and is required to lodge a venture capital deficit tax return for that year. | PDFs which have a nil or credit balance in the venture capital sub-account at the close of the income year or immediately before they cease to be PDFs (and which are not taken to have a deficit at the relevant time by virtue of a refund of income tax) are not required to lodge a venture capital deficit tax return. | DATE OF LODGMENT OF VENTURE CAPITAL DEFICIT TAX RETURN | The venture capital deficit tax return must be lodged in the approved form by the last day of the month following the end of the income year. (This is also the date on which the venture capital deficit tax is payable). | LODGMENT OF RETURNS IN ACCORDANCE WITH THE SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 | Where a taxpayer is a self managed superannuation fund as defined in the Superannuation Industry (Supervision) Act 1993 ('SIS Act 1993') at any time during the year of income ended 30 June 2007 (or approved period in lieu), then in accordance with section 36A of the SIS Act the period for lodgment of a return under that section is the period ending on the day that the taxpayer is required to lodge their income tax return. This return forms part of and is attached to the income tax return which must be lodged with me in accordance with this Instrument. | LODGMENT IN THE APPROVED FORM | In accordance with subsection 161A(1) of the ITAA 1936 a return, notice, statement, or other document (including any schedule) required by the Commissioner under this instrument must be lodged in the approved form. Under section 388-50 in Schedule 1 to the TAA 1953 a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). Note: Giving false or misleading information is a serious offence. | • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). | Note: Giving false or misleading information is a serious offence. | PENALTIES FOR NON-COMPLIANCE | Any person who fails or refuses to give me a return or any other information under the ITAA 1936 or the ITAA 1997, commits an offence and is punishable on conviction, to a fine not exceeding $2,200 if it is the first offence. If convicted of a second offence, the court may impose a fine not exceeding $4,400. If convicted of a third or subsequent offence, the court may impose a fine not exceeding $5,500 or a maximum of 12 months imprisonment, or both. The court may impose a fine not exceeding $27,500 on a company if convicted for failing to give me a return or any other information under the ITAA 1936 or the ITAA 1997. Alternatively: (1) any person or full self-assessment taxpayer may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the TAA 1953; (2) companies and trustees of corporate unit trusts, public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking account return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the TAA 1953. | (1) any person or full self-assessment taxpayer may, in relation to an income tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the TAA 1953; (2) companies and trustees of corporate unit trusts, public trading trusts, corporate limited partnerships and pooled development funds may, in relation to a franking account return, or a venture capital deficit tax return, become liable to pay a penalty under section 286-75 in Schedule 1 to the TAA 1953. | A trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 36A of the SIS Act 1993 is guilty of an offence and if convicted is liable to a penalty not exceeding 50 penalty units (currently $5500). This return forms part of and is attached to the income tax return.", "Related_Explanatory_Statements": "TPAL 2007/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20071/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPAL 2007/2", "Title": "'Lodgment of statements by superannuation providers for the year ended 30 June 2007 in accordance with the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 and the Superannuation Guarantee (Administration) Act 1992'", "Enabling_Act": "Superannuation (Government Co-contribution for Low Income Earners) Act 2003; Superannuation Guarantee (Administration) Act 1992; Superannuation Industry (Supervision) Act 1993; Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Income tax returns > 2007", "Date_of_Issue": "21 June 2007", "Signatory": "Signed Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2007L01887", "Registration_Date": "26 June 2007", "Body": "I, Michael D'Ascenzo, Commissioner of Taxation, make the following Legislative Instrument regarding lodgment of statements by superannuation providers for the year ended 30 June 2007 in accordance with the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 Section 26 and Section 29 Superannuation Guarantee (Administration) Act 1992 Section 78 Superannuation Industry (Supervision) Act 1993 Section 17A Taxation Administration Act 1953 Section 388-50 in Schedule 1 | Citation | This instrument may be cited as 'Lodgment of statements by superannuation providers for the year ended 30 June 2007 in accordance with the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 and the Superannuation Guarantee (Administration) Act 1992'. | LODGMENT OF STATEMENTS BY SUPERANNUATION PROVIDERS | I require a superannuation provider as defined in each of these Acts or a person who keeps particulars for or on behalf of a superannuation provider to give to me, on or before 31 October 2007 or such later date as I may allow, the particulars to be given in a statement given under section 26 of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 or section 78 of the Superannuation Guarantee (Administration) Act 1992 , in accordance with section 29 of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 and section 388-50 in Schedule 1 of the Taxation Administration Act 1953 . | If the fund is a self managed superannuation fund within the meaning of section 17A of the Superannuation Industry (Supervision) Act 1993 , the superannuation provider or a person who keeps particulars for or on behalf of the superannuation provider must give the statement to me by 31 March 2008 or such later date as I may allow. | LODGMENT OF STATEMENTS IN A CERTAIN FORM | The particulars required to be given in a statement given under section 26 of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 or section 78 of the Superannuation Guarantee (Administration) Act 1992 may be provided in any of the following ways (subject to the restrictions on the use of paper forms): | Electronic Commerce Interface | Data can be transmitted using the Internet. Data sent via the Internet must be formatted according to the Tax Office Superannuation Member Contributions Statement Electronic Media Specification final Version 7.0 (MCS). | Magnetic Information Processing Services | Data can be transmitted using Magnetic Information Processing Services (MIPS) on the following magnetic media: a) zip disk; or b) 18 or 36 track cartridge; or c) 90 metre, 40mm DAT with recording density of DDSI (that is, uncompressed); or d) 3.5 inch High Density floppy disk; e) CD-ROM; or f) DVD | a) zip disk; or b) 18 or 36 track cartridge; or c) 90 metre, 40mm DAT with recording density of DDSI (that is, uncompressed); or d) 3.5 inch High Density floppy disk; e) CD-ROM; or f) DVD | Data sent via MIPS must be formatted according to the MCS. | Electronic Form | Data may be captured using an electronic form (SuperReport) which can be obtained from the Tax Office or via the Tax Office website. This data can be forwarded to the Tax Office using Electronic Commerce Interface (ECI) or MIPS. | Electronic Lodgment Service (ELS) | Data may be transmitted by participants in the Tax Office Electronic Lodgment Service (ELS) program who hold Tax Office certified software, which contains the surcharge contribution lodgment option. | Paper Form | Data may be sent, typed or handwritten, on a paper form provided by the Tax Office for the purpose. It is acceptable to photocopy or download the paper form. All information must be entered by hand or by typewriting. | Restrictions in relation to paper forms | A superannuation provider or a person who keeps particulars for or on behalf of a superannuation provider that does not keep the particulars required to be given in a statement under either section 26 of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 or section 78 of the Superannuation Guarantee (Administration) Act 1992 electronically, may use paper forms but, a) may not lodge statements by way of paper forms if there are 100 or more members; and b) may not lodge more than 20 paper forms. | a) may not lodge statements by way of paper forms if there are 100 or more members; and b) may not lodge more than 20 paper forms. | EXEMPTION FROM REQUIREMENT TO GIVE PARTICULARS IN A SPECIFIC FORM | Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from exempting a superannuation provider or a person who keeps particulars for or on behalf of a superannuation provider required to be given under section 26 of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 or section 78 of the Superannuation Guarantee (Administration) Act 1992 from giving those particulars electronically. | PENALTIES FOR NON-COMPLIANCE | If the particulars required to be reported in a statement under section 26 of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 are not given in the way specified and within the time prescribed in this instrument the superannuation provider is guilty of an offence with a penalty not exceeding 50 penalty units (currently $5500). | If the particulars required to be reported in a statement under section 78 of the Superannuation Guarantee (Administration) Act 1992 are not provided in the approved form and within the time prescribed the superannuation provider is liable to an administrative penalty of 5 penalty units (currently $550) for each relevant member in respect of whom a statement has not been provided in the approved form and within the time prescribed.", "Related_Explanatory_Statements": "TPAL 2007/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPAL20072/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "MRRT 2014/1", "Title": "Taxation Administration Act 1953 - Nil rate determination and exemption from lodging Minerals Resource Rent Tax (MRRT) Instalment Liability Notices - Instrument (No. 1) 2014", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Minerals resource rent tax > 2014", "Date_of_Issue": "27 February 2014", "Signatory": "Stephanie Martin Deputy Commissioner of Taxation", "Registration_Number": "F2014L00209", "Registration_Date": "3 March 2014", "Body": "1. Name of Instrument: This instrument is the Taxation Administration Act 1953 - Nil rate determination and exemption from lodging Minerals Resource Rent Tax (MRRT) Instalment Liability Notices - Instrument (No. 1) 2014. | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislative Instruments. | 3. Application: This instrument applies: (a) to determine that a nil instalment rate applies to an entity where it is an explorer, a pre production taxpayer or a simplified MRRT method taxpayer; and (b) to exempt such an entity from lodging an MRRT instalment liability notice as the Commissioner is of the opinion that these entities are unlikely to be liable to pay MRRT for the 2015 MRRT year. (a) to determine that a nil instalment rate applies to an entity where it is an explorer, a pre production taxpayer or a simplified MRRT method taxpayer; and (b) to exempt such an entity from lodging an MRRT instalment liability notice as the Commissioner is of the opinion that these entities are unlikely to be liable to pay MRRT for the 2015 MRRT year. This instrument applies for the first instalment quarter in the 2015 MRRT year in which the entity is an explorer, a pre production taxpayer or a simplified MRRT method taxpayer and for later instalment quarters in that MRRT year. The nil rate determination ceases to apply if the Commissioner gives the entity an instalment rate for MRRT under Subdivision 115 E of Schedule 1 to the TAA. | 4. Who is covered by this instrument: This instrument applies to an entity where it is an explorer, a pre production taxpayer or a simplified MRRT method taxpayer. | 5. Definitions: For the purposes of this legislative instrument: Explorer means an entity that: (a) holds one or more pre mining project interests and does not hold any mining project interests in an instalment quarter in an MRRT year; and (b) does not reasonably expect that it will have any mining project interest during the remainder of that MRRT year where production (other than incidental production) of taxable resources will occur. (a) holds one or more pre mining project interests and does not hold any mining project interests in an instalment quarter in an MRRT year; and (b) does not reasonably expect that it will have any mining project interest during the remainder of that MRRT year where production (other than incidental production) of taxable resources will occur. Lodging an MRRT instalment liability notice means notifying the Commissioner in the approved form of the instalment income for the instalment quarter. Pre-production taxpayer means an entity that: (a) holds one or more mining project interests where production (other than incidental production) of a taxable resource has not commenced; and (b) does not reasonably expect that it will have any mining project interest during the remainder of that MRRT year where production (other than incidental production) of a taxable resource will occur. (a) holds one or more mining project interests where production (other than incidental production) of a taxable resource has not commenced; and (b) does not reasonably expect that it will have any mining project interest during the remainder of that MRRT year where production (other than incidental production) of a taxable resource will occur. To avoid doubt, a pre-production taxpayer may or may not also hold pre-mining project interests. Simplified MRRT method taxpayer means an entity that: (a) for the 2014 MRRT year, has made a valid choice to use the simplified MRRT method for that MRRT year pursuant to section 200-10 of the Minerals Resource Rent Tax Act 2012 ; and (b) has notified the Commissioner of that choice in the approved form. (a) for the 2014 MRRT year, has made a valid choice to use the simplified MRRT method for that MRRT year pursuant to section 200-10 of the Minerals Resource Rent Tax Act 2012 ; and (b) has notified the Commissioner of that choice in the approved form. Other terms used in this legislative instrument have the same meaning as defined in the: • Minerals Resource Rent Tax Act 2012 ; • Income Tax Assessment Act 1997 ; or • Taxation Administration Act 1953 . • Minerals Resource Rent Tax Act 2012 ; • Income Tax Assessment Act 1997 ; or • Taxation Administration Act 1953 .", "Related_Explanatory_Statements": "MRRT 2014/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=MLD/MRRT20141/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "MRRT 2014/2", "Title": "Taxation Administration Act 1953 - Provision of further time for lodgment of the 2014 Minerals Resource Rent Tax (MRRT) Return - Low volume non-payers' Instrument (No.1) 2014", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Minerals resource rent tax > 2014", "Date_of_Issue": "6 March 2014", "Signatory": "Stephanie Martin Deputy Commissioner of Taxation", "Registration_Number": "F2014L00237", "Registration_Date": "7 MARCH 2014", "Body": "1. Name of Instrument: This instrument is the Taxation Administration Act 1953 - Provision of further time for lodgment of the 2014 Minerals Resource Rent Tax (MRRT) Return - Low volume non-payers' Instrument (No.1) 2014. | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislative Instruments. | 3. Extension of Time: The due date for lodgment of an MRRT return for the 2014 year is extended for entities covered by this instrument until the later of: • 1 December 2014, and • the first day of the sixth month after the end of the entity's 2014 MRRT year • 1 December 2014, and • the first day of the sixth month after the end of the entity's 2014 MRRT year | 4. Who is covered by this Instrument: This instrument applies to an entity for the 2014 MRRT year if the entity: • is required to lodge an MRRT return for the 2014 MRRT year, and • did not pay an MRRT instalment in respect of any instalment quarter during the 2014 MRRT year, and • is not a 'major producer' as defined in clause 5 of this instrument for the 2014 MRRT year. • is required to lodge an MRRT return for the 2014 MRRT year, and • did not pay an MRRT instalment in respect of any instalment quarter during the 2014 MRRT year, and • is not a 'major producer' as defined in clause 5 of this instrument for the 2014 MRRT year. | 5. Definition: For the purposes of this instrument: Major producer is an entity that is a miner that would have, assuming it were required to work it out, a group production of taxable resources of more than 20 million tonnes for the 2014 MRRT year. Group production of taxable resources is the group production of taxable resources for the miner worked out under section 175-15 of the Minerals Resource Rent Tax Act 2012 (MRRTA). Note: If the MRRT year is not a 12-month period, in working out the group production of taxable resources, section 190-20 of the MRRTA applies. Major producer is an entity that is a miner that would have, assuming it were required to work it out, a group production of taxable resources of more than 20 million tonnes for the 2014 MRRT year. Group production of taxable resources is the group production of taxable resources for the miner worked out under section 175-15 of the Minerals Resource Rent Tax Act 2012 (MRRTA). Note: If the MRRT year is not a 12-month period, in working out the group production of taxable resources, section 190-20 of the MRRTA applies. Other terms used in this instrument have the same meaning as defined in the: • Minerals Resource Rent Tax Act 2012; • Income Tax Assessment Act 1997; or • Taxation Administration Act 1953 . • Minerals Resource Rent Tax Act 2012; • Income Tax Assessment Act 1997; or • Taxation Administration Act 1953 .", "Related_Explanatory_Statements": "MRRT 2014/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=MLD/MRRT20142/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "MRRT 2014/3", "Title": "Taxation Administration Act 1953 - Exemption for lodgment of 2013, 2014 or 2015 Minerals Resource Rent Tax (MRRT) Returns - Low volume non-payers' Instrument (No.1) 2014", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Minerals resource rent tax > 2014", "Date_of_Issue": "22 September 2014", "Signatory": "George Hitti Deputy Commissioner of Taxation", "Registration_Number": "F2014L01269", "Registration_Date": "24 September 2014", "Body": "1. Name of Instrument: This instrument is the Taxation Administration Act 1953 - Exemption for lodgment of 2013, 2014 or 2015 Minerals Resource Rent Tax (MRRT) Returns - Low volume non-payers' Instrument (No.1) 2014. | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislative Instruments. | 3. Exemption from lodgment of 2013, 2014 or 2015 MRRT return: Entities covered by this instrument for an MRRT year are not required to lodge an MRRT return for that MRRT year. | 4. Who is covered by this Instrument: This instrument applies to an entity for the 2013, 2014 or 2015 MRRT year if the entity: • is required to lodge an MRRT return for that MRRT year, and • did not pay an MRRT instalment in respect of any instalment quarter during that MRRT year, and • was not a 'major producer' as defined in clause 5 of this instrument for any of the 2013, 2014 or 2015 MRRT years. • is required to lodge an MRRT return for that MRRT year, and • did not pay an MRRT instalment in respect of any instalment quarter during that MRRT year, and • was not a 'major producer' as defined in clause 5 of this instrument for any of the 2013, 2014 or 2015 MRRT years. | 5. Definition: For the purposes of this instrument: Major producer is an entity that is a miner that would have, assuming it were required to work it out, a group production of taxable resources of more than 20 million tonnes for the MRRT year. Group production of taxable resources is the group production of taxable resources for the miner worked out under section 175-15 of the Minerals Resource Rent Tax Act 2012 (MRRTA). Note: If the MRRT year is not a 12-month period, in working out the group production of taxable resources, section 190-20 of the MRRTA applies. Major producer is an entity that is a miner that would have, assuming it were required to work it out, a group production of taxable resources of more than 20 million tonnes for the MRRT year. Group production of taxable resources is the group production of taxable resources for the miner worked out under section 175-15 of the Minerals Resource Rent Tax Act 2012 (MRRTA). Note: If the MRRT year is not a 12-month period, in working out the group production of taxable resources, section 190-20 of the MRRTA applies. Other terms used in this instrument have the same meaning as defined in the: • Minerals Resource Rent Tax Act 2012; • Income Tax Assessment Act 1997; or • Taxation Administration Act 1953. • Minerals Resource Rent Tax Act 2012; • Income Tax Assessment Act 1997; or • Taxation Administration Act 1953.", "Related_Explanatory_Statements": "MRRT 2014/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=MLD/MRRT20143/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "MRRT 2014/4", "Title": "Taxation Administration Act 1953 - Exemption for lodgment of 2014 or 2015 Minerals Resource Rent Tax (MRRT) Returns - Large volume non-payers' Instrument (No. 1) 2014", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Minerals resource rent tax > 2014", "Date_of_Issue": "22 September 2014", "Signatory": "George Hitti Deputy Commissioner of Taxation", "Registration_Number": "F2014L01268", "Registration_Date": "24 September 2014", "Body": "1. Name of Instrument: This instrument is the Taxation Administration Act 1953 - Exemption for lodgment of 2014 or 2015 Minerals Resource Rent Tax (MRRT) Returns - Large volume non-payers' Instrument (No. 1) 2014. | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislative Instruments. | 3. Exemption from lodgment of 2013, 2014 or 2015 MRRT return: Entities covered by this instrument for an MRRT year are not required to lodge an MRRT return for that MRRT year. | 4. Who is covered by this Instrument: This instrument applies to an entity for the 2014 or 2015 MRRT year if the entity: • is required to lodge an MRRT return for that MRRT year, • did not pay an MRRT instalment in respect of any instalment quarter during that MRRT year, and • is an entity that the Commissioner has determined, in writing, to be a large volume non-paying entity for that MRRT year. • is required to lodge an MRRT return for that MRRT year, • did not pay an MRRT instalment in respect of any instalment quarter during that MRRT year, and • is an entity that the Commissioner has determined, in writing, to be a large volume non-paying entity for that MRRT year. | 5. Definition: Terms used in this instrument have the same meaning as defined in the: • Minerals Resource Rent Tax Act 2012; • Income Tax Assessment Act 1997; or • Taxation Administration Act 1953. • Minerals Resource Rent Tax Act 2012; • Income Tax Assessment Act 1997; or • Taxation Administration Act 1953.", "Related_Explanatory_Statements": "MRRT 2014/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=MLD/MRRT20144/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "MRRT 2013/1", "Title": "Taxation Administration Act 1953 - Nil rate determination and exemption from lodging Minerals Resource Rent Tax (MRRT) Instalment Liability Notices - Instrument (No. 1) 2013", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Minerals resource rent tax > 2013", "Date_of_Issue": "19 February 2013", "Signatory": "Stephanie Martin Deputy Commissioner of Taxation", "Registration_Number": "F2013L00262", "Registration_Date": "22 February 2013", "Body": "1. Name of Instrument: This instrument is the Taxation Administration Act 1953 - Nil rate determination and exemption from lodging Minerals Resource Rent Tax (MRRT) Instalment Liability Notices - Instrument (No. 1) 2013. | 2. Commencement: This instrument is taken to have commenced on the day after registration. | 3. Application: This instrument applies: (a) to determine that a nil instalment rate applies to an entity where it is an explorer, a pre-production taxpayer or a simplified MRRT method taxpayer; and (b) to exempt such an entity from lodging an MRRT instalment liability notice as the Commissioner is of the opinion that these entities are unlikely to be liable to pay MRRT for the 2014 MRRT year. (a) to determine that a nil instalment rate applies to an entity where it is an explorer, a pre-production taxpayer or a simplified MRRT method taxpayer; and (b) to exempt such an entity from lodging an MRRT instalment liability notice as the Commissioner is of the opinion that these entities are unlikely to be liable to pay MRRT for the 2014 MRRT year. This instrument applies for the first instalment quarter in the 2014 MRRT year in which the entity is an explorer, a pre-production taxpayer or a simplified MRRT method taxpayer and for later instalment quarters in that MRRT year. The nil rate determination ceases to apply if the Commissioner gives the entity an instalment rate for MRRT under Subdivision 115-E of Schedule 1 to the TAA. | 4. Who is covered by this instrument: This instrument applies to an entity where it is an explorer, a pre-production taxpayer or a simplified MRRT method taxpayer. | 5. Definitions: For the purposes of this legislative instrument: Explorer means an entity that: (a) holds one or more pre-mining project interests and does not hold any mining project interests in an instalment quarter in an MRRT year; and (b) does not reasonably expect that it will have any mining project interest during the remainder of that MRRT year. (a) holds one or more pre-mining project interests and does not hold any mining project interests in an instalment quarter in an MRRT year; and (b) does not reasonably expect that it will have any mining project interest during the remainder of that MRRT year. Lodging an MRRT instalment liability notice means notifying the Commissioner in the approved form of the instalment income for the instalment quarter. Pre-production taxpayer means an entity that: (a) holds one or more mining project interests where production (other than incidental production) of a taxable resource has not commenced; and (b) does not reasonably expect that it will have any mining project interest during the remainder of that MRRT year where production (other than incidental production) of a taxable resource will occur. (a) holds one or more mining project interests where production (other than incidental production) of a taxable resource has not commenced; and (b) does not reasonably expect that it will have any mining project interest during the remainder of that MRRT year where production (other than incidental production) of a taxable resource will occur. To avoid doubt, a pre-production taxpayer may or may not also hold pre-mining project interests. Simplified MRRT method taxpayer means an entity that: (a) for the 2013 MRRT year, has made a valid choice to use the simplified MRRT method for that MRRT year pursuant to section 200-10 of the Minerals Resource Rent Tax Act 2012 ; and (b) has notified the Commissioner of that choice in the approved form. (a) for the 2013 MRRT year, has made a valid choice to use the simplified MRRT method for that MRRT year pursuant to section 200-10 of the Minerals Resource Rent Tax Act 2012 ; and (b) has notified the Commissioner of that choice in the approved form. Other terms used in this legislative instrument have the same meaning as defined in the: • Minerals Resource Rent Tax Act 2012 ; • Income Tax Assessment Act 1997 ; or • Taxation Administration Act 1953 . • Minerals Resource Rent Tax Act 2012 ; • Income Tax Assessment Act 1997 ; or • Taxation Administration Act 1953 .", "Related_Explanatory_Statements": "MRRT 2013/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=MLD/MRRT20131/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "MRRT 2013/2", "Title": "Taxation Administration Act 1953 - Provision of further time for lodgment of the 2013 Minerals Resource Rent Tax (MRRT) Return - Low volume non-payers' Instrument (No.1) 2013", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Minerals resource rent tax > 2013", "Date_of_Issue": "13 November 2013", "Signatory": "Stephanie Martin Deputy Commissioner of Taxation", "Registration_Number": "F2013L01940", "Registration_Date": "15 November 2013", "Body": "1. Name of Instrument: This instrument is the Taxation Administration Act 1953 - Provision of further time for lodgment of the 2013 Minerals Resource Rent Tax (MRRT) Return - Low volume non-payers' Instrument (No.1) 2013. | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislative Instruments. | 3. Extension of Time: The due date for lodgment of an MRRT return for the 2013 year is extended for entities covered by this instrument until 1 December 2014. | 4. Who is covered by this Instrument: This instrument applies to an entity for the 2013 MRRT year if the entity: • is required to lodge an MRRT return for the 2013 MRRT year, and • did not pay an MRRT instalment in respect of any instalment quarter during the 2013 MRRT year, and • is not a 'major producer' as defined in clause 5 of this instrument for the 2013 MRRT year. • is required to lodge an MRRT return for the 2013 MRRT year, and • did not pay an MRRT instalment in respect of any instalment quarter during the 2013 MRRT year, and • is not a 'major producer' as defined in clause 5 of this instrument for the 2013 MRRT year. | 5. Definition: For the purposes of this instrument: Major producer is an entity that is a miner that would have, assuming it were required to work it out, a group production of taxable resources of more than 20 million tonnes for the 2013 MRRT year. Group production of taxable resources is the group production of taxable resources for the miner worked out under section 175-15 of the Minerals Resource Rent Tax Act 2012 (MRRTA). Note: If the MRRT year is not a 12-month period, in working out the group production of taxable resources, section 190-20 of the MRRTA applies. Major producer is an entity that is a miner that would have, assuming it were required to work it out, a group production of taxable resources of more than 20 million tonnes for the 2013 MRRT year. Group production of taxable resources is the group production of taxable resources for the miner worked out under section 175-15 of the Minerals Resource Rent Tax Act 2012 (MRRTA). Note: If the MRRT year is not a 12-month period, in working out the group production of taxable resources, section 190-20 of the MRRTA applies. Other terms used in this instrument have the same meaning as defined in the: • Minerals Resource Rent Tax Act 2012 ; • Income Tax Assessment Act 1997 ; or • Taxation Administration Act 1953 . • Minerals Resource Rent Tax Act 2012 ; • Income Tax Assessment Act 1997 ; or • Taxation Administration Act 1953 .", "Related_Explanatory_Statements": "MRRT 2013/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=MLD/MRRT20132/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "MRRT 2012/1", "Title": "Taxation Administration Act 1953 - Nil rate determination and exemption from lodging Minerals Resource Rent Tax (MRRT) Instalment Liability Notices - Explorers Instrument (No. 1) 2012", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Minerals resource rent tax > 2012", "Date_of_Issue": "17 July 2012", "Signatory": "Stephanie Martin Deputy Commissioner of Taxation", "Registration_Number": "F2012L01580", "Registration_Date": "19 July 2012", "Body": "1. Name of Instrument: This instrument is the Taxation Administration Act 1953 - Nil rate determination and exemption from lodging Minerals Resource Rent Tax (MRRT) Instalment Liability Notices - Explorers Instrument (No. 1) 2012. | 2. Commencement: This instrument is taken to have commenced on the day after registration. | 3. Application: This instrument applies: (a) to determine that a nil instalment rate applies to an entity that is an explorer; and (b) to exempt such an entity from lodging an MRRT instalment liability notice as the Commissioner is of the opinion that these entities are unlikely to be liable to pay MRRT for the 2013 MRRT year. (a) to determine that a nil instalment rate applies to an entity that is an explorer; and (b) to exempt such an entity from lodging an MRRT instalment liability notice as the Commissioner is of the opinion that these entities are unlikely to be liable to pay MRRT for the 2013 MRRT year. This instrument applies for the first instalment quarter in the 2013 MRRT year in which the entity was an explorer and for later instalment quarters in that MRRT year. The nil rate determination ceases to apply if the Commissioner gives the entity an instalment rate for MRRT under Subdivision 115-E of Schedule 1 to the TAA. | 4. Who is covered by this instrument: This instrument applies to an entity that is an explorer. | 5. Definitions: For the purposes of this legislative instrument: Explorer means an entity that: (a) holds one or more pre-mining project interests and does not hold any mining project interests in an instalment quarter in an MRRT year; and (b) does not reasonably expect that it will have any mining project interest during the remainder of that MRRT year. (a) holds one or more pre-mining project interests and does not hold any mining project interests in an instalment quarter in an MRRT year; and (b) does not reasonably expect that it will have any mining project interest during the remainder of that MRRT year. Lodging an MRRT instalment liability notice means notifying the Commissioner in the approved form of the instalment income for the instalment quarter. Other terms used in this legislative instrument have the same meaning as defined in the: • Minerals Resource Rent Tax Act 2012 ; • Income Tax Assessment Act 1997 ; or • Taxation Administration Act 1953 . • Minerals Resource Rent Tax Act 2012 ; • Income Tax Assessment Act 1997 ; or • Taxation Administration Act 1953 .", "Related_Explanatory_Statements": "MRRT 2012/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=MLD/MRRT20121/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "MRRT 2012/2", "Title": "Taxation Administration Act 1953 - Provision of further time for lodgment of the 2013 Minerals Resource Rent Tax (MRRT) Return - Payers Instrument (No.1) 2012", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Minerals resource rent tax > 2012", "Date_of_Issue": "17 July 2012", "Signatory": "Stephanie Martin Deputy Commissioner of Taxation", "Registration_Number": "F2012L01579", "Registration_Date": "19 July 2012", "Body": "1. Name of Instrument: This instrument is the Taxation Administration Act 1953 - Provision of further time for lodgment of the 2013 Minerals Resource Rent Tax (MRRT) Return - Payers Instrument (No.1) 2012. | 2. Commencement: This instrument is taken to have commenced on the day after registration. | 3. Application: This instrument applies to provide further time for an entity which is liable to pay a positive amount of MRRT for the 2013 MRRT year to lodge its 2013 MRRT return by extending the due date for lodgment from the first day of the sixth month following the end of the 2013 MRRT year until the first day of the ninth month following the end of that year. | 4. Who is covered by this Instrument: This instrument applies to entities that: • are required to lodge an MRRT return for the 2013 MRRT year; and • are liable to pay a positive amount of MRRT for the 2013 MRRT year. • are required to lodge an MRRT return for the 2013 MRRT year; and • are liable to pay a positive amount of MRRT for the 2013 MRRT year. | 5. Definition: The terms used in this legislative instrument have the same meaning as defined in the: • Minerals Resource Rent Tax Act 2012 ; • Income Tax Assessment Act 1997 ; or • Taxation Administration Act 1953 . • Minerals Resource Rent Tax Act 2012 ; • Income Tax Assessment Act 1997 ; or • Taxation Administration Act 1953 .", "Related_Explanatory_Statements": "MRRT 2012/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=MLD/MRRT20122/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "MRRT 2012/3", "Title": "Taxation Administration Act 1953 - Provision of further time for lodgment of the 2013 Minerals Resource Rent Tax (MRRT) Return - Non-Payers Instrument (No.1) 2012", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Minerals resource rent tax > 2012", "Date_of_Issue": "17 July 2012", "Signatory": "Stephanie Martin Deputy Commissioner of Taxation", "Registration_Number": "F2012L01581", "Registration_Date": "19 July 2012", "Body": "1. Name of Instrument: This instrument is the Taxation Administration Act 1953 - Provision of further time for lodgment of the 2013 Minerals Resource Rent Tax (MRRT) Return - Non-Payers Instrument (No.1) 2012. | 2. Commencement: This instrument is taken to have commenced on the day after registration. | 3. Application: This instrument applies to provide further time for an entity which is not liable to pay a positive amount of MRRT for the 2013 MRRT year to lodge its 2013 MRRT return by extending the due date for lodgment from the first day of the sixth month following the end of the 2013 MRRT year until the first day of the twelfth month following the end of that year. | 4. Who is covered by this Instrument: This instrument applies to an entity that: • is required to lodge an MRRT return for the 2013 MRRT year, and • is not liable to pay a positive amount of MRRT for the 2013 MRRT year • is required to lodge an MRRT return for the 2013 MRRT year, and • is not liable to pay a positive amount of MRRT for the 2013 MRRT year | 5. Definition: The terms used in this legislative instrument have the same meaning as defined in the: • Minerals Resource Rent Tax Act 2012 ; • Income Tax Assessment Act 1997 ; or • Taxation Administration Act 1953 . • Minerals Resource Rent Tax Act 2012 ; • Income Tax Assessment Act 1997 ; or • Taxation Administration Act 1953 .", "Related_Explanatory_Statements": "MRRT 2012/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=MLD/MRRT20123/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2017/1", "Title": "'Reporting of all new member accounts and closed member accounts by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) in accordance with the Taxation Administration Act 1953 '", "Enabling_Act": "Taxation Administration Act 1953, Superannuation Industry (Supervision) Act 1993", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Lodgment > Super providers > 2017", "Date_of_Issue": "1 February 2017", "Signatory": "James O'Halloran Deputy Commissioner Superannuation", "Registration_Number": "F2017L00142", "Registration_Date": "22 February 2017", "Body": "1. Name of instrument: This determination may be cited as 'Reporting of all new member accounts and closed member accounts by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) in accordance with the Taxation Administration Act 1953 '. | 2. Commencement: This instrument will commence on the day after it is registered on the Federal Register of Legislative Instruments and will apply from 31 March 2017. | 3. Application: This instrument applies to every superannuation provider in relation to a superannuation plan (other than a self managed superannuation fund), or every person who keeps particulars for or on behalf of a superannuation provider in relation to a superannuation plan (other than a self managed superannuation fund), to lodge in the approved form. Daily or as soon as practicable after the event, but no later than 5 business days after the event or such later date as I may allow, a statement under section 390-5 of Schedule 1 to the Taxation Administration Act 1953 reporting all new member accounts and closed member accounts commencing from 31 March 2017. Exceptions to the requirement to report new and closed member accounts under this legislative instrument are: • member accounts closed to contributions; • member accounts closed to rollovers; and • member accounts that cannot be rolled over. • member accounts closed to contributions; • member accounts closed to rollovers; and • member accounts that cannot be rolled over. LODGMENT OF STATEMENTS IN THE APPROVED FORM In accordance with subsection 390-5(4) of Schedule 1 to the Taxation Administration Act 1953 , a statement required by the Commissioner under this instrument must be lodged in the approved form. Under section 388-50 of Schedule 1 to the Taxation Administration Act 1953 , a document is in the approved form if: • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). • it is in the form approved in writing by the Commissioner; • it contains a declaration signed by the person or persons as required; • it contains the information required by the form and is accompanied by any further information, statement, or document ( including any schedule ) required by the Commissioner; and • it is given in the manner that the Commissioner requires (which may include electronically). A statement given under section 390-5 of Schedule 1 to the Taxation Administration Act 1953 is to be provided in the following way: SuperTICK service - Single and Batch transactions for STIC.0003 are submitted using SBR messaging. SuperTICK service - Single and Batch transactions for STIC.0003 are submitted using SBR messaging. EXEMPTION FROM REQUIREMENT TO GIVE PARTICULARS IN A SPECIFIC FORM Nothing in this instrument prevents me or an authorised officer of the Australian Taxation Office from exempting a superannuation provider, or a person who keeps particulars for or on behalf of a superannuation provider, who is required to give me a statement under section 390-5 of Schedule 1 to the Taxation Administration Act 1953 from giving the statement electronically. PENALTIES FOR NON-COMPLIANCE If the particulars required to be given in a statement under section 390-5 of Schedule 1 to the Taxation Administration Act 1953 are not provided in the approved form and within the time prescribed, the superannuation provider is liable to an administrative penalty under section 286-75 of Schedule 1 to the Taxation Administration Act 1953.", "Related_Explanatory_Statements": "SPR 2017/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20171/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2025/30", "Title": "Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Not-for-profit > Ancillary funds > 2025", "Date_of_Issue": "18 March 2025", "Signatory": "Andrew Leigh Assistant Minister for Competition, Charities and Treasury", "Registration_Number": "F2025L00382", "Registration_Date": "18 March 2025", "Body": "1 Name: This instrument is the Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Taxation Administration Act 1953 . | 4 Interpretation: Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this instrument as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act. Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time. Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 to the Act as in the ITAA 1997. | 5 Definitions: In this instrument: the Act means the Taxation Administration Act 1953. | 6 Specified community charity trusts: Under subsection 426-117(3) in Schedule 1 to the Act, each trust identified in an item of the following table is specified for the purposes of paragraph 426-117(1)(a) in Schedule 1 to the Act: Item Name of the trust ABN of the trust 20 Australian Communities Foundation Community Charity 43 314 870 260 80 Fremantle Foundation Community Charity Trust 21 542 322 422 100 Inner North Community Foundation Community Charity Trust 63 345 932 840 200 Stand Like Stone Foundation Community Charity Trust 84 864 370 281", "Related_Explanatory_Statements": "LI 2025/30 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202530/00001", "Unmatched_Content": "I, Andrew Leigh, Assistant Minister for Competition, Charities and Treasury, make the following declaration."}
{"Instrument_Reference": "PAF 2019/1", "Title": "Taxation Administration (Private Ancillary Fund) Guidelines 2019", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Not-for-profit > Ancillary funds > 2019", "Date_of_Issue": "12 June 2020", "Signatory": "Zed Seselja Assistant Minister for Finance, Charities and Electoral Matters", "Registration_Number": "F2020C00522", "Registration_Date": "24 June 2020", "Body": "1 Name: This instrument is the Taxation Administration (Private Ancillary Fund) Guidelines 2019. Includes amendments up to: Taxation Administration (Coronavirus Economic Response Package - Ancillary Funds) Amendment Guidelines 2020. | 3 Authority: This instrument is made under the Taxation Administration Act 1953. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 5 Interpretation: (1) In this instrument: distribution has the meaning given by subsection 15(4). governing rules has the same meaning as in the Australian Charities and Not-for-profits Commission Act 2012. responsible person has the meaning given by subsections 12(7) and (8). the Act means the Taxation Administration Act 1953. trustee, if a fund has 2 or more trustees, means all of those trustees jointly, or any of them severally, as the case requires. distribution has the meaning given by subsection 15(4). governing rules has the same meaning as in the Australian Charities and Not-for-profits Commission Act 2012. responsible person has the meaning given by subsections 12(7) and (8). the Act means the Taxation Administration Act 1953. trustee, if a fund has 2 or more trustees, means all of those trustees jointly, or any of them severally, as the case requires. (2) Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this instrument as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act. Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time. Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997. . (3) The interpretation rules in Division 950 of Income Tax Assessment Act 1997 also apply to this instrument. Note 1: To find definitions of asterisked terms: see section 995-1 of the Income Tax Assessment Act 1997. However, some defined terms may not be asterisked: see section 2-15 of the Income Tax Assessment Act 1997. Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. | 6 Penalties: If a person is liable to an administrative penalty under section 426-120 in Schedule 1 to the Act because of a contravention of a provision of this instrument, the amount of the administrative penalty is the penalty that this instrument sets out, or the penalty worked out in accordance with this instrument, in relation to that provision of this instrument. Note 1: The Commissioner may remit all or part of an administrative penalty: see section 298-20 in Schedule 1 to the Act. Note 2: An administrative penalty under section 426-120 in Schedule 1 to the Act cannot be reimbursed from the fund: see subsection 426-120(4) in Schedule 1 to the Act. Part 2 - Rules for establishing and maintaining private ancillary funds as deductible gift recipients Note: This Part sets out the rules, made under section 426-110 in Schedule 1 to the Act, a private ancillary fund and its trustee must comply with in order for the fund to be endorsed, and remain endorsed, as a deductible gift recipient. Division 1 - General | 7 Object of this Part: The object of this Part is to set minimum standards for the governance and conduct of a *private ancillary fund and its trustee. | 8 General principles: A *private ancillary fund must be established, maintained and wound up in accordance with the following principles: (a) it is an *ancillary fund; and (b) it is philanthropic in character; and (c) it is a vehicle for private philanthropy; and (d) it is a trust that meets all of the following: (i) it seeks to comply with all relevant laws and obligations; and (ii) it is open, transparent and accountable to the public (through the Commissioner of Taxation, and if it is a *registered charity, the Commissioner of the Australian Charities and Not-for-profits Commission). Note: This section is not intended to affect either Commissioner's obligations to protect the confidentiality of a private ancillary fund's information under privacy, and secrecy and disclosure laws. (a) it is an *ancillary fund; and (b) it is philanthropic in character; and (c) it is a vehicle for private philanthropy; and (d) it is a trust that meets all of the following: (i) it seeks to comply with all relevant laws and obligations; and (ii) it is open, transparent and accountable to the public (through the Commissioner of Taxation, and if it is a *registered charity, the Commissioner of the Australian Charities and Not-for-profits Commission). (i) it seeks to comply with all relevant laws and obligations; and (ii) it is open, transparent and accountable to the public (through the Commissioner of Taxation, and if it is a *registered charity, the Commissioner of the Australian Charities and Not-for-profits Commission). Division 2-Establishing a private ancillary fund | 9 Purpose and objects of the fund: (1) A *private ancillary fund must be established and maintained, under a will or an instrument of trust, as a valid trust. (2) A *private ancillary fund must be established and maintained solely as described in item 2 of the table in section 30-15 of the Income Tax Assessment Act 1997. (3) A *private ancillary fund's governing rules must: (a) include objects that clearly set out the purposes of the fund; and (b) require that, on the fund winding up or ceasing to be a private ancillary fund, its net assets must be provided to a recipient described in paragraph (a) of item 2 of the table in section 30-15 of the Income Tax Assessment Act 1997. Note: Paragraph (a) of item 2 of the table in section 30-15 provides that the sole purpose of an ancillary fund must be to provide money, property or benefits to a fund, authority or institution, gifts to which are deductible under item 1 of that table. (a) include objects that clearly set out the purposes of the fund; and (b) require that, on the fund winding up or ceasing to be a private ancillary fund, its net assets must be provided to a recipient described in paragraph (a) of item 2 of the table in section 30-15 of the Income Tax Assessment Act 1997. | 10 Not-for-profit: (1) A *private ancillary fund must be established and operated as a not-for-profit entity. (2) A *private ancillary fund's governing rules must clearly set out that it is established and operated as a not-for-profit entity. | 11 Operated only in Australia: (1) A *private ancillary fund must be established and operated only in Australia. (2) However, subsection (1) does not prevent a *private ancillary fund from making a distribution to an eligible *deductible gift recipient that operates outside Australia. | 12 Trustees: (1) The trustee of a *private ancillary fund must exercise the same degree of care, diligence and skill that a prudent individual would exercise in managing the affairs of others. (2) At all times, at least one of the individuals involved in the decision-making of a *private ancillary fund must be a responsible person. Note: This requirement is similar to (but less strict than) the requirement applying to public ancillary funds (see Bray v Federal Commissioner of Taxation (1978) 140 CLR 560). (3) A responsible person must be an active director of the trustee and a member of any other controlling body of the fund. (4) The trustee, or any other controlling body of the fund, must not exercise any discretion or power while subsections (2) and (3) are not being complied with, except: (a) to appoint a new trustee; or (b) to protect the property of the fund; or (c) to deal with an urgent matter that cannot be postponed. (a) to appoint a new trustee; or (b) to protect the property of the fund; or (c) to deal with an urgent matter that cannot be postponed. (5) Subsections (2), (3) and (4) do not apply to a *private ancillary fund that has the public trustee of a State or Territory as its trustee. (6) An individual must not be a director of a trustee, or a member of any other controlling body of the fund, if the individual has been convicted of a taxation offence (within the meaning of Part III of the Act) that is an indictable offence. If an existing director or member is convicted of such an offence, the individual must cease to be a director within 1 month after the conviction. (7) A responsible person is an individual with a degree of responsibility to the Australian community as a whole, and includes an individual before whom a statutory declaration may be made. Note: Generally, individuals who are accepted as having a degree of responsibility to the community as a whole are known to a broad section of the community because they perform a public function or they belong to a professional body which has a professional code of ethics and rules of conduct. Individuals who have received formal recognition from the Government for their services to the community (for example, an Order of Australia award) will also usually have the requisite degree of responsibility. For further information see Taxation Ruling TR 95/27 which can be viewed on the Australian Taxation Office's website (http://www.ato.gov.au). Example: An individual before whom a statutory declaration may be made includes those who are licensed or registered to practise in a range of occupations such as a dentist, legal or medical practitioner; a nurse, a pharmacist, a bailiff, a bank officer or officer of a building society or credit union with 5 or more continuous years of service; a clerk of the court; a justice of the peace, a judge, a magistrate; a member of various professional associations including a member of Engineers Australia, a member of Chartered Secretaries Australia; a member of the various professional accounting associations in Australia; a marriage celebrant, mayors, town clerks and members of Parliament; a government employee with 5 or more years of continuous service; a teacher employed on a full-time basis at a school or tertiary education institution. Example: An individual before whom a statutory declaration may be made includes those who are licensed or registered to practise in a range of occupations such as a dentist, legal or medical practitioner; a nurse, a pharmacist, a bailiff, a bank officer or officer of a building society or credit union with 5 or more continuous years of service; a clerk of the court; a justice of the peace, a judge, a magistrate; a member of various professional associations including a member of Engineers Australia, a member of Chartered Secretaries Australia; a member of the various professional accounting associations in Australia; a marriage celebrant, mayors, town clerks and members of Parliament; a government employee with 5 or more years of continuous service; a teacher employed on a full-time basis at a school or tertiary education institution. (8) The responsible person cannot be: (a) a donor to the fund who has contributed more than $10,000 (in total); or (b) a founder of the fund; or (c) a *relative of an individual covered by paragraph (a) or (b); or (d) an *associate of an individual covered by paragraph (a) or (b); or (e) except with the consent of the Commissioner, by written notice, an employee or *agent of an individual covered paragraph (a) or (b). (a) a donor to the fund who has contributed more than $10,000 (in total); or (b) a founder of the fund; or (c) a *relative of an individual covered by paragraph (a) or (b); or (d) an *associate of an individual covered by paragraph (a) or (b); or (e) except with the consent of the Commissioner, by written notice, an employee or *agent of an individual covered paragraph (a) or (b). | 13 Change to governing rules: (1) The trustee must notify the Commissioner, in the *approved form, of any change to *private ancillary fund governing rules within 21 days of the change being made. Note: Significant changes to a fund's governing rules may affect the fund's entitlement to remain endorsed as a deductible gift recipient. Penalty: 5 penalty units. Penalty: 5 penalty units. (2) However, the trustee does not need to notify the Commissioner under subsection (1) if the trustee is required to notify the Commissioner of the Australian Charities and Not-for-profits Commission of the same information under Division 65 of the Australian Charities and Not-for-profits Commission Act 2012. | 14 Trustee liability: The governing rules of a *private ancillary fund must prohibit the fund from indemnifying the trustee, or an employee, officer or *agent of the trustee, for a loss or liability attributable to: (a) a deliberate act or omission known by the trustee, employee, officer or agent to be a breach of trust; or (b) dishonesty of the trustee, employee, officer or agent; or (c) gross negligence or recklessness of the trustee, employee, officer or agent. Note: An administrative penalty under section 426-120 in Schedule 1 to the Act cannot be reimbursed from the fund, see subsection 426-120(4) in Schedule 1 to the Act. (a) a deliberate act or omission known by the trustee, employee, officer or agent to be a breach of trust; or (b) dishonesty of the trustee, employee, officer or agent; or (c) gross negligence or recklessness of the trustee, employee, officer or agent. Division 3-Operation of a private ancillary fund | 15 Minimum annual distribution: (1) During each *financial year, a *private ancillary fund must make distributions of amounts that are in total equal to at least 5 per cent (minimum annual distribution rate) of the *market value of the fund's net assets (as at the end of the previous *financial year) in accordance with this section. Note 1: While net assets are used to determine the fund's minimum distribution, the total distribution that must be made is not net of any amount (for example, expenses of the fund). Note 2: The minimum annual distribution rate, for a financial year, may be lowered under subsections (3) and (7). Penalty: 30 penalty units if the shortfall is greater than $1,000. Penalty: 30 penalty units if the shortfall is greater than $1,000. (2) Further to subsection (1), a *private ancillary fund must distribute at least $11,000 (or the remainder of the fund if that is worth less than $11,000) during a *financial year if any expenses of the fund in relation to that financial year are paid directly or indirectly from the fund's assets or income. Note: This means that if a fund's expenses are met from outside the fund, its minimum annual distribution is the amount calculated under subsection (1). If any of a fund's expenses are paid out of the fund's assets or income, its minimum distribution is $11,000 or the amount calculated under subsection (1), whichever is greater. (3) However, no distribution is required during the *financial year in which a *private ancillary fund is established. (4) A distribution is the provision of money, property or benefits. Where a fund distributes property or benefits, the *market value of the property or benefit provided is to be used in determining whether the fund has complied with subsection (1). Example 1: Where a private ancillary fund makes a gift of land to a public benevolent institution, it would include the market value of the land in calculating how much it has distributed Example 2: Where a private ancillary fund grants a lease of office space to an eligible deductible gift recipient at a discount to the market price, the fund is providing a benefit the market value of which is used in calculating how much it has distributed. The fund may determine the market value as an amount equal to the discount. Example 3: Where a private ancillary fund invests in a social impact bond that is issued by an eligible deductible gift recipient and has a return that is less than the market rate of return on a similar corporate bond issue, the fund is providing a benefit the market value of which is used in calculating how much it has distributed. The fund may determine the market value as an amount equal to the interest saved in the financial year by the deductible gift recipient from issuing the bond at a discounted rate of return. Example 4: Where a private ancillary fund lends money to an eligible deductible gift recipient at a discount to the interest rate which would be charged on a comparable loan sourced from a financial institution at arm's length, the fund is providing the borrower with a benefit equal to the market value of the interest forgone in the financial year by the lender because the borrower was not charged an arm's length rate of interest. Example 5: Where a private ancillary fund guarantees a loan provided by a financial institution to an eligible deductible gift recipient, the fund is providing a benefit the market value of which is used in calculating how much it has distributed. The fund may determine market value as an amount equal to the discount to the interest rate which would otherwise be charged on a comparable arm's length unsecured loan sourced from that financial institution. Example 6: Continuing example 5, if the deductible gift recipient defaults on the loan and the fund is called on under the guarantee to make a payment to the financial institution on behalf of the deductible gift recipient, the payment is also a distribution (being the provision of money, property or benefits). Note: The Commissioner may approve safe harbour valuation methodologies to assist trustees in calculating the market value of a benefit provided to a deductible gift recipient-see Subdivision 960-M of the Income Tax Assessment Act 1997. Example 1: Where a private ancillary fund makes a gift of land to a public benevolent institution, it would include the market value of the land in calculating how much it has distributed Example 2: Where a private ancillary fund grants a lease of office space to an eligible deductible gift recipient at a discount to the market price, the fund is providing a benefit the market value of which is used in calculating how much it has distributed. The fund may determine the market value as an amount equal to the discount. Example 3: Where a private ancillary fund invests in a social impact bond that is issued by an eligible deductible gift recipient and has a return that is less than the market rate of return on a similar corporate bond issue, the fund is providing a benefit the market value of which is used in calculating how much it has distributed. The fund may determine the market value as an amount equal to the interest saved in the financial year by the deductible gift recipient from issuing the bond at a discounted rate of return. Example 4: Where a private ancillary fund lends money to an eligible deductible gift recipient at a discount to the interest rate which would be charged on a comparable loan sourced from a financial institution at arm's length, the fund is providing the borrower with a benefit equal to the market value of the interest forgone in the financial year by the lender because the borrower was not charged an arm's length rate of interest. Example 5: Where a private ancillary fund guarantees a loan provided by a financial institution to an eligible deductible gift recipient, the fund is providing a benefit the market value of which is used in calculating how much it has distributed. The fund may determine market value as an amount equal to the discount to the interest rate which would otherwise be charged on a comparable arm's length unsecured loan sourced from that financial institution. Example 6: Continuing example 5, if the deductible gift recipient defaults on the loan and the fund is called on under the guarantee to make a payment to the financial institution on behalf of the deductible gift recipient, the payment is also a distribution (being the provision of money, property or benefits). (5) If the Commissioner requests the trustee to rectify a shortfall in the distribution for a *financial year, the trustee must comply with the request within 60 days. Penalty: 10 per cent of the shortfall as at the end of the 60 days reduced, but not below nil, by any penalty under subsection (1). Penalty: 10 per cent of the shortfall as at the end of the 60 days reduced, but not below nil, by any penalty under subsection (1). (6) A distribution made to rectify a contravention of subsection (1) does not count towards compliance with that subsection for a later year in which the rectification occurs. Accessing a lower minimum distribution rate for a financial year (7) Upon application, in the *approved form, the Commissioner may reduce (but not to zero) the minimum annual distribution rate for a fund for a *financial year. The reduction may be subject to any conditions the Commissioner thinks fit. (8) The Commissioner may reduce the minimum annual distribution rate only if the Commissioner is satisfied that there are circumstances that warrant the Commissioner reducing the rate, having regard to the matters listed in subsection (10). (9) The Commissioner may reduce the minimum annual distribution rate at any time, including after the relevant financial year has ended. (10) In determining whether, and by how much to reduce the rate, the Commissioner must have regard to: (a) the purpose and object of the fund; and (b) the general market conditions in Australia; and (c) the past, current and expected levels of returns from the fund's investments; and (d) the long-term impact on the assets of the fund from not reducing the rate for a *financial year; and (e) the level of distributions made by the fund in previous financial years; and (f) the investment strategy and distribution strategy of the fund; and (g) the size of the fund; and (h) the compliance history of the fund and the trustee; and (i) the fees and expenses of the fund; and (j) the terms and other circumstances relating to any gift to the fund under a will; and (k) any other matter the Commissioner considers relevant. Note: Having regard to general market conditions in Australia could include reviewing the Reserve Bank of Australia's target for the cash rate (which is the overnight money market interest rate), the base interest rate, current returns of other ancillary funds (year on year), and the performance of approved stock exchanges. It could also include examining changes in conditions over time. (a) the purpose and object of the fund; and (b) the general market conditions in Australia; and (c) the past, current and expected levels of returns from the fund's investments; and (d) the long-term impact on the assets of the fund from not reducing the rate for a *financial year; and (e) the level of distributions made by the fund in previous financial years; and (f) the investment strategy and distribution strategy of the fund; and (g) the size of the fund; and (h) the compliance history of the fund and the trustee; and (i) the fees and expenses of the fund; and (j) the terms and other circumstances relating to any gift to the fund under a will; and (k) any other matter the Commissioner considers relevant. | 16 Valuations: (1) The *market value of a *private ancillary fund's assets (other than land) must be estimated at least annually. Note: See section 2B of the Acts Interpretation Act 1901 for the meaning of 'land'. (2) The *market value of land must be estimated at intervals of no more than 3 *financial years. Except as otherwise provided by this section, each estimate of the market value of land is to be used until a new estimate is obtained. (3) Subject to subsections (4) and (7), the trustee may itself estimate the *market value or arrange for a qualified valuer or another appropriate entity to make an estimate. Note 1: It is not intended that making or arranging for an estimate of market value be onerous or expensive. However, it may be prudent for a trustee to consider using a qualified valuer if the value of an asset represents a significant proportion of the fund's value or if the nature of the asset means that a valuation is likely to be difficult or complex. Note 2: The trustee may ask the Commissioner to undertake a valuation. The Commissioner may charge the trustee for undertaking a valuation, see section 359-40 in Schedule 1 to the Act. (4) However, the *market value of land must be estimated by a qualified valuer or by the Commissioner. (5) An estimate must be of the *market value as at the end of the relevant *financial year. (6) An estimate must be conducted within 2 months before or after the end of the relevant *financial year for each asset unless to do so would be unnecessarily onerous and expensive. All estimates must be completed no later than before the fund is required to give to the Commissioner its *income tax return for the relevant *financial year. Note: A private ancillary fund is required to lodge an income tax return even if it is exempt from income tax. The Commissioner will approve an appropriate income tax return form for private ancillary funds. (7) If the Commissioner considers an estimate of the *market value of any asset to be unreasonable, the Commissioner may request the trustee to arrange for another estimate to be obtained in the manner the Commissioner stipulates. The trustee must comply with the request. Note: The Commissioner may seek the trustee's agreement to undertake the valuation or the trustee may ask the Commissioner to undertake the valuation. Where the Commissioner undertakes a valuation, the Commissioner may charge the trustee for undertaking that valuation, see section 359-40 in Schedule 1 to the Act. (8) Whoever makes the estimate must base it on reasonably objective and supportable data. The methodology and data used for an estimate must be documented in the fund's records. Where an estimate is obtained from a qualified valuer, the trustee must also obtain from the valuer a written estimate which also sets out the valuation methodology and refers to any supporting materials used in making the estimate. Where an estimate is obtained from a qualified valuer, the trustee must also obtain from the valuer a written estimate which also sets out the valuation methodology and refers to any supporting materials used in making the estimate. | 17 Keeping accounts: (1) The trustee of a *private ancillary fund must keep, or cause to be kept, proper accounts in respect of all of the fund's receipts and payments and all financial dealings connected with the fund, and must retain those accounts for at least 5 years after the completion of the transactions or acts to which they relate. Note: See also Subdivision 382-B in Schedule 1 to the Act for rules about record-keeping obligations of deductible gift recipients. Penalty: 10 penalty units. Penalty: 10 penalty units. (2) The trustee must make the accounts available to the Commissioner on request. Penalty: 10 penalty units. Penalty: 10 penalty units. | 18 Financial statements: (1) The trustee of a *private ancillary fund must prepare, or cause to be prepared, a financial report showing the fund's financial position for each *financial year. The financial report must be prepared in accordance with this section. Penalty: 10 penalty units. Penalty: 10 penalty units. (2) The financial report must be prepared in accordance with the *accounting standards. Note: If a fund is required to prepare, and does prepare, a financial report in accordance with Subdivision 60-C of the Australian Charities and Not-for-profits Commission Act 2012, it will have satisfied this section. (3) All transactions (other than gifts of money) between a *private ancillary fund and a founder of the fund, a *relative of the founder, a donor to the fund, a *relative of the donor, the trustee, a director, officer, *agent, *member or employee of the trustee, or an *associate of any of these entities must be disclosed in the financial report. (4) The financial statements must be prepared before the trustee is required to give to the Commissioner the fund's *income tax return for the relevant *financial year. (5) The trustee must make the financial report available to the Commissioner of Taxation on request, unless the financial report has already been given to the Commissioner of the Australian Charities and Not-for-profits Commission. Penalty: 10 penalty units. Penalty: 10 penalty units. | 19 Audits: (1) In relation to each *financial year, the trustee of a *private ancillary fund must arrange for a registered company auditor (within the meaning of the Corporations Act 2001) to audit (in accordance with this section): (a) the financial report of the fund; and (b) compliance with this instrument by the fund and the trustee. Penalty: 10 penalty units. (a) the financial report of the fund; and (b) compliance with this instrument by the fund and the trustee. Penalty: 10 penalty units. (2) Despite subsection (1), if the trustee is the public trustee of a State or Territory, it may have the Auditor-General of that State or Territory undertake the audit. (3) Despite subsection (1) and unless the Commissioner, by written notice, provides otherwise in relation to a particular *private ancillary fund, a fund that meets both of the following: (a) revenue of less than $1 million for a financial year; and (b) assets of less than $1 million for a financial year; may instead have its financial report, and compliance with this instrument, for that year reviewed rather than audited. (a) revenue of less than $1 million for a financial year; and (b) assets of less than $1 million for a financial year; may instead have its financial report, and compliance with this instrument, for that year reviewed rather than audited. (4) A reviewer must also be a registered company auditor (within the meaning of the Corporations Act 2001). However, an individual who is taken to be a registered company auditor under section 324BE of the Corporations Act 2001 is also taken to be a registered company auditor for the purpose of this subsection. Note: Section 324BE has the effect of widening the class of individuals who can undertake a review to all members of a professional accounting body. (5) The auditor or reviewer must undertake the audit or review, and provide the fund with a report, in accordance with the *auditing standards. (6) The audit or review must be finalised before the fund is required to give to the Commissioner the fund's *income tax return for the relevant *financial year. (7) The trustee must make the report available to the Commissioner of Taxation on request, unless the report has already been given to the Commissioner of the Australian Charities and Not-for-profits Commission. Penalty: 10 penalty units. Penalty: 10 penalty units. | 20 Investment strategy: (1) The trustee of a *private ancillary fund must prepare and maintain a current investment strategy for the fund in accordance with this section. Penalty: 10 penalty units. Penalty: 10 penalty units. (2) An investment strategy must set out the investment objectives of the fund and detail the investment methods the trustee will adopt to achieve those objectives. (3) An investment strategy must also reflect the purpose and circumstances of the fund and have particular regard to: (a) the risk involved in making, holding and realising, and the likely return from, the fund's investments, having regard to the fund's objects and its expected cash flow requirements (including distribution requirements); and (b) the composition of the fund's investments as a whole, including the extent to which the investments are diverse or expose the fund to risks from inadequate diversification; and (c) the liquidity of the fund's investments, having regard to its expected cash flow requirements (including distribution requirements); and (d) the ability of the fund to discharge its existing and prospective liabilities; and (e) the investment restrictions imposed by *Australian laws; and (f) the status of the fund as a *registered charity (if relevant); and (g) material conflicts of interest (whether actual or perceived) in holding particular investments (including conflicts affecting individuals involved in the decision-making of the fund); and (h) the terms and other circumstances relating to any gift to the fund under a will. (a) the risk involved in making, holding and realising, and the likely return from, the fund's investments, having regard to the fund's objects and its expected cash flow requirements (including distribution requirements); and (b) the composition of the fund's investments as a whole, including the extent to which the investments are diverse or expose the fund to risks from inadequate diversification; and (c) the liquidity of the fund's investments, having regard to its expected cash flow requirements (including distribution requirements); and (d) the ability of the fund to discharge its existing and prospective liabilities; and (e) the investment restrictions imposed by *Australian laws; and (f) the status of the fund as a *registered charity (if relevant); and (g) material conflicts of interest (whether actual or perceived) in holding particular investments (including conflicts affecting individuals involved in the decision-making of the fund); and (h) the terms and other circumstances relating to any gift to the fund under a will. (4) The trustee must implement the investment strategy, and must ensure that all investment decisions are made in accordance with it. Penalty: 15 penalty units. Penalty: 15 penalty units. (5) The investment strategy (and a record of the associated decision-making processes) must be available in a written form so that the trustee, an auditor, a reviewer or the Commissioner can determine whether the fund has complied with this instrument and other *Australian laws. Penalty: 10 penalty units. Penalty: 10 penalty units. | 21 Investment limitations: (1) The trustee of a *private ancillary fund must not *borrow money or maintain an existing borrowing of money. Penalty: 30 penalty units. Penalty: 30 penalty units. (2) However, subsection (1) does not prohibit a trustee from *borrowing money if: (a) the purpose of the borrowing is to enable the trustee to make a distribution, to a *deductible gift recipient, to comply with this instrument; and apart from the borrowing, the trustee would be unable to make the distribution; and (b) the period of the borrowing does not exceed 90 days; and (c) the borrowing, when made, would not result in total borrowings by the fund exceeding 10 per cent of the *market value of the fund's assets. (a) the purpose of the borrowing is to enable the trustee to make a distribution, to a *deductible gift recipient, to comply with this instrument; and apart from the borrowing, the trustee would be unable to make the distribution; and (b) the period of the borrowing does not exceed 90 days; and (c) the borrowing, when made, would not result in total borrowings by the fund exceeding 10 per cent of the *market value of the fund's assets. (3) Subsection (1) also does not apply to the acquisition of a financial instrument excluded by the Commissioner, by written notice, from that subsection in relation to a fund. (4) The trustee of a *private ancillary fund must ensure the fund's investments are made and maintained on an *arm's length basis, unless another provision of this instrument allows otherwise. Penalty: 30 penalty units. Penalty: 30 penalty units. (5) The trustee of a *private ancillary fund must not give a security over, or in relation to, an asset of the fund. Penalty: 30 penalty units. Penalty: 30 penalty units. (6) However, subsection (5) does not apply to: (a) a financial instrument excluded by the Commissioner from that subsection in relation to a fund; or (b) an agreement to guarantee the repayment of any money lent by an arm's length creditor (including any related unpaid interest or fees) for the sole benefit of one or more *deductible gift recipients to which the fund may make a distribution. (a) a financial instrument excluded by the Commissioner from that subsection in relation to a fund; or (b) an agreement to guarantee the repayment of any money lent by an arm's length creditor (including any related unpaid interest or fees) for the sole benefit of one or more *deductible gift recipients to which the fund may make a distribution. (7) The trustee of a *private ancillary fund: (a) must ensure the fund does not acquire an asset (except by way of gift) from; and (b) must not make a loan or provide any other kind of financial assistance to; a founder of the fund, a *relative of the founder, a donor to the fund, a *relative of the donor, the trustee, a director, officer, agent, *member or employee of the trustee, or an *associate of any of these entities except: (c) by way of an arms' length commercial transaction; or (d) on terms each of which is more favourable to the fund than would otherwise be expected under an arms' length transaction. Penalty: 30 penalty units. (a) must ensure the fund does not acquire an asset (except by way of gift) from; and (b) must not make a loan or provide any other kind of financial assistance to; a founder of the fund, a *relative of the founder, a donor to the fund, a *relative of the donor, the trustee, a director, officer, agent, *member or employee of the trustee, or an *associate of any of these entities except: (c) by way of an arms' length commercial transaction; or (d) on terms each of which is more favourable to the fund than would otherwise be expected under an arms' length transaction. Penalty: 30 penalty units. (8) The trustee of a *private ancillary fund must keep the assets of the fund separate from all other assets. Penalty: 30 penalty units. Penalty: 30 penalty units. (9) However, subsection (8) does not prevent a licensed trustee company (within the meaning of the Corporations Act 2001) or the public trustee of a State or Territory from operating common funds for investment purposes. (10) The trustee of a *private ancillary fund must ensure that the fund does not acquire an asset (except by way of gift) if the asset is a *collectable (or would be a collectable but for the asset not being used or kept mainly for an entity's personal use or enjoyment). If the fund acquires such an asset by way of gift, it must sell or distribute the asset within 12 months after acquiring it. Penalty: 30 penalty units. Penalty: 30 penalty units. (11) The trustee of a *private ancillary fund must ensure the fund does not *carry on a *business. Penalty: An amount equal to 25 per cent of the net profit (if any) of the business for each *financial year during all or part of which the contravention continues. Penalty: An amount equal to 25 per cent of the net profit (if any) of the business for each *financial year during all or part of which the contravention continues. (12) However, a trustee does not contravene subsection (11) merely because the fund's passive investment activities, because of repetition, volume and regularity, mean that it is *carrying on a *business. Note: This subsection has the effect that the mere holding of, or dealing in, investments, such as shares or rental properties, for the purpose of deriving income that can be distributed to eligible deductible gift recipients, does not contravene subsection (11). | 22 Uncommercial transactions and benefits to founders and donors: (1) The trustee of *private ancillary fund must ensure the fund does not enter into any transaction that is uncommercial when entered into, unless the transaction is: (a) with a *deductible gift recipient covered by item 1 in the table in section 30-15 of the Income Tax Assessment Act 1997; and (b) in the course or furtherance of the fund's purpose. Penalty: 30 penalty units. (a) with a *deductible gift recipient covered by item 1 in the table in section 30-15 of the Income Tax Assessment Act 1997; and (b) in the course or furtherance of the fund's purpose. Penalty: 30 penalty units. (2) However, subsection (1) does not prevent the fund from entering into an uncommercial transaction on terms each of which is more favourable to the fund than would otherwise be expected under an arms' length transaction. (3) The trustee of a *private ancillary fund must ensure the fund does not *provide any benefit (except as set out in section 23), directly or indirectly, to: (a) the trustee; or (b) a *member, director, employee, *agent or officer of the trustee; or (c) a donor to the fund; or (d) a founder of the fund; or (e) a *relative of an individual covered by paragraph (c) or (d); or (f) an *associate of any of those entities (other than a *deductible gift recipient). Penalty: An amount equal to the amount or value of the benefit provided. (a) the trustee; or (b) a *member, director, employee, *agent or officer of the trustee; or (c) a donor to the fund; or (d) a founder of the fund; or (e) a *relative of an individual covered by paragraph (c) or (d); or (f) an *associate of any of those entities (other than a *deductible gift recipient). Penalty: An amount equal to the amount or value of the benefit provided. | 23 Fees and expenses: The trustee of a *private ancillary fund may apply income or capital of the fund: (a) to pay or reimburse the trustee for reasonable expenses incurred on behalf of the fund; and (b) to pay fair and reasonable remuneration for the trustee's services in administering the fund. (a) to pay or reimburse the trustee for reasonable expenses incurred on behalf of the fund; and (b) to pay fair and reasonable remuneration for the trustee's services in administering the fund. | 24 Donors: Note: A private ancillary fund is private in nature. This characteristic implies that there is a close relationship between those who establish the fund, those who donate to it and those that operate the fund. This feature of a private ancillary fund can be contrasted with those of a public ancillary fund, which can collect donations from the public and has an independent group of individuals involved in its governance. (1) The trustee of a *private ancillary fund must not solicit donations from the public. Penalty: 30 penalty units. Penalty: 30 penalty units. (2) In any *financial year, a *private ancillary fund must not accept donations totalling more than 20 per cent (in total) of the *market value of the fund's assets (determined at the end of the previous financial year) from entities other than: (a) a founder of the fund; or (b) *associates of the founder; or (c) if the founder has died-an entity who was an associate of the founder immediately prior to the founder's death; or (d) a *relative of the founder; or (e) employees of the founder; or (f) a deceased estate of an individual covered by (a), (b), (c), (d) or (e). Penalty: 10 penalty units. (a) a founder of the fund; or (b) *associates of the founder; or (c) if the founder has died-an entity who was an associate of the founder immediately prior to the founder's death; or (d) a *relative of the founder; or (e) employees of the founder; or (f) a deceased estate of an individual covered by (a), (b), (c), (d) or (e). Penalty: 10 penalty units. (3) The fund must: (a) issue a receipt for every gift it receives; and (b) include on the receipt the name and *ABN of the fund, the name of the donor and a statement that the receipt is for a gift received by the fund. (a) issue a receipt for every gift it receives; and (b) include on the receipt the name and *ABN of the fund, the name of the donor and a statement that the receipt is for a gift received by the fund. | 25 Compliance with all relevant laws: The trustee of a *private ancillary fund must ensure the trustee and the fund comply with all relevant *Australian laws, all legally binding directions given to the trustee by the Commissioner and all the requirements contained in this instrument. Division 4-Winding up, or ceasing to be, a private ancillary fund | 26 Winding up, or ceasing to be, a private ancillary fund: If a fund is wound up, or ceases to be a *private ancillary fund, all of the fund's net assets must be provided as described in paragraph (a) of item 2 of the table in section 30-15 of the Income Tax Assessment Act 1997. Note: see also subsection 9(3). | 27 Converting a private ancillary fund into a public ancillary fund: With the agreement of the Commissioner, a *private ancillary fund may amend its governing rules to convert the fund into a *public ancillary fund, despite anything in this instrument. Note 1: This means that after receiving the agreement of the Commissioner, the trustee may ignore any provision of this instrument to the extent that it would prevent the conversion of the private ancillary fund into a public ancillary fund. Note 2: After the conversion, the rules applying to public ancillary funds apply to the converted fund (see Subdivision 426-D in Schedule 1 to the Act and the Public Ancillary Fund Guidelines 2011). | 28 Portability: With the agreement of the Commissioner, a *private ancillary fund may transfer assets to another *ancillary fund if: (a) the private ancillary fund transfers all of its net assets to that ancillary fund; and (b) the private ancillary fund has already complied with section 15 for that financial year (about minimum annual distributions); and (c) none of the assets of the private ancillary fund have been received from another ancillary fund during the 2 previous financial years. (a) the private ancillary fund transfers all of its net assets to that ancillary fund; and (b) the private ancillary fund has already complied with section 15 for that financial year (about minimum annual distributions); and (c) none of the assets of the private ancillary fund have been received from another ancillary fund during the 2 previous financial years. Part 3-Application and transitional provisions Division 1-Transitional rules for former prescribed private funds Note: This Division sets out transitional rules modifying how Part 2 applies to a private ancillary fund that was a prescribed private fund at the end of 30 September 2009. | 29 Governing rules inconsistent with these guidelines: (1) If: (a) a *private ancillary fund does not have a single trustee that is a *constitutional corporation; and (b) the fund was a prescribed private fund at the end of 30 September 2009; then subsection 12(3) does not apply to the fund. Instead, at least one responsible person must be a trustee of the fund and a member of any other controlling body of the fund. (a) a *private ancillary fund does not have a single trustee that is a *constitutional corporation; and (b) the fund was a prescribed private fund at the end of 30 September 2009; then subsection 12(3) does not apply to the fund. Instead, at least one responsible person must be a trustee of the fund and a member of any other controlling body of the fund. (2) If a *private ancillary fund had an existing borrowing on 30 September 2009, the fund may maintain that borrowing despite subsection 21(1). However, the fund may not alter the terms of the borrowing without the prior agreement of the Commissioner. Division 2-Things done under the Private Ancillary Fund Guidelines 2009 Note: This Division sets out transitional rules modifying how Part 2 applies to a private ancillary fund to ensure a seamless transition between the Private Ancillary Guidelines 2009 and this instrument. | 30 Things done under the Private Ancillary Fund Guidelines 2009: (1) If: (a) a thing was done for a particular purpose under the Private Ancillary Fund Guidelines 2009 as in force immediately before that instrument was repealed; and (b) the thing could be done for that purpose under this instrument; the thing has effect for the purposes of this instrument as if it had been done for that purpose under this instrument. (a) a thing was done for a particular purpose under the Private Ancillary Fund Guidelines 2009 as in force immediately before that instrument was repealed; and (b) the thing could be done for that purpose under this instrument; the thing has effect for the purposes of this instrument as if it had been done for that purpose under this instrument. (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made. Division 3-Transitional rule: coronavirus economic response | 31 Carry forward credit for distributions in excess of minimum: (1) This section applies to a *private ancillary fund if the fund exceeds its annual minimum distribution for the *financial years 2019-20 to 2020-21, as calculated under subsection (2), by more than 4. (2) Work out how much a *private ancillary fund exceeds its annual minimum distribution for the *financial years 2019-20 to 2020-21 as follows: Method statement Step 1. Work out the fund's actual distribution for the 2019-20 financial year by dividing the fund's distributions made in that financial year by the *market value of the fund's net assets (as at the end of the previous financial year). The result should be expressed as a percentage and rounded to the nearest whole number. Step 2. Work out the fund's actual distribution for the 2020-21 financial year by dividing the fund's distributions made in that financial year by the market value of the fund's net assets (as at the end of the previous financial year). The result should be expressed as a percentage and rounded to the nearest whole number. Step 3. Add the result of step 1 with the result of step 2. Step 4. Reduce the result of step 3 by 10, but not so as to reduce the result to an amount less than nil. The result is how much a *private ancillary fund exceeds its annual minimum distribution for the financial years 2019-20 to 2020-21. (3) Where this section applies, the minimum annual distribution rate for a *private ancillary fund the purposes of subsection 15(1) for a *financial year covered by subsection (4) of this section is 4 per cent. (4) The following are the *financial years covered by this subsection for a *private ancillary fund: (a) the 2021-22 financial year; and (b) the 2022-23 financial year; and (c) a subsequent financial year or years for each amount of 2 the result of the method statement in subsection (2) exceeds 4. Example: If the result of the method statement in subsection (2) is 7 for a private ancillary fund, the 2023-24 financial year is also covered by subsection (4). (a) the 2021-22 financial year; and (b) the 2022-23 financial year; and (c) a subsequent financial year or years for each amount of 2 the result of the method statement in subsection (2) exceeds 4. Example: If the result of the method statement in subsection (2) is 7 for a private ancillary fund, the 2023-24 financial year is also covered by subsection (4). Name Registration Commencement Application, saving and transitional provisions Taxation Administration (Private Ancillary Fund) Guidelines 2019 20 September 2019 ( F2019L01227 ) 21 September 2019 Taxation Administration (Coronavirus Economic Response Package-Ancillary Funds) Amendment Guidelines 2020 11 June 2020 ( F2020L00684 ) 12 June 2020 - Provision affected How affected section 2 rep LA s48D Part 3 Division 3 ad F2020L00684 Schedule 1 rep LA s48C", "Related_Explanatory_Statements": "PAF 2019/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/PAF20191C1/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "PAF 2011/1", "Title": "stricter than the requirement applying to private ancillary funds. The Taxation Administration (Private Ancillary Fund) Guidelines 2019 require at least one of the individuals involved in the decision-making of the fund to be a responsible person. Note 2: 'Individuals with a degree of responsibility to the Australian community as a whole' would generally include: school principals, judges, religious practitioners, solicitors, doctors and other professional persons, mayors, councillors, town clerks and members of parliament. Generally, individuals who are accepted as having a degree of responsibility to the community as a whole are known to a broad section of the community because they perform a public function or they belong to a professional body (such as the Institute of Chartered Accountants, State Law Societies and Medical Registration Boards) which has a professional code of ethics and rules of conduct. Individuals who have received formal recognition from the Government for their services to the community (for example, an Order of Australia award) will also usually have the requisite degree of responsibility", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Not-for-profit > Ancillary funds > 2011", "Date_of_Issue": "12 June 2020", "Signatory": "Bill Shorten Assistant Treasurer", "Registration_Number": "F2020C00520", "Registration_Date": "24 June 2020", "Body": "1. Name of Guidelines: These Guidelines are the Public Ancillary Fund Guidelines 2011. Includes amendments up to: Taxation Administration (Coronavirus Economic Response Package - Ancillary Funds) Amendment Guidelines 2020. | 3. Interpretation: Expressions have the same meaning in these Guidelines as in the Income Tax Assessment Act 1997. The interpretation rules in Division 950 of that Act also apply to these Guidelines. Note 1: To find definitions of asterisked terms: see section 995-1 of the Income Tax Assessment Act 1997. However, some defined terms may not be asterisked: see section 2-15 of the Income Tax Assessment Act 1997. Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. If a fund has 2 or more trustees, trustee means all of those trustees jointly, or any of them severally, as the case requires. | 4. Penalties: If a person is liable to an administrative penalty under section 426-120 in Schedule 1 to the Taxation Administration Act 1953 because of a contravention of a provision of these Guidelines, the amount of the administrative penalty is the penalty that these Guidelines set out, or the penalty worked out in accordance with these Guidelines, in relation to that provision. Note 1: The Commissioner may remit all or part of an administrative penalty: see section 298-20 in Schedule 1 to the Taxation Administration Act 1953. Note 2: An administrative penalty under section 426-120 in Schedule 1 to the Taxation Administration Act 1953 cannot be reimbursed from the fund: see subsection 426-120(4). | 5. Part 2: Rules for endorsement as a deductible gift recipient: Part 2 sets out the rules that a *public ancillary fund must comply with in order to be endorsed, and remain endorsed, as a *deductible gift recipient. | 6. Part 3: Transitional rules for funds established before 1 January 2012: Part 3 sets out transitional rules modifying how Part 2 applies to a *public ancillary fund that was a public fund endorsed as a *deductible gift recipient in item 2 in the table in section 30-15 of the Income Tax Assessment Act 1997 at the end of 31 December 2011. PART 2 - RULES FOR ESTABLISHING AND MAINTAINING PUBLIC ANCILLARY FUNDS AS DEDUCTIBLE GIFT RECIPIENTS OBJECT 7. The object of these Guidelines is to set minimum standards for the governance and conduct of a *public ancillary fund and its trustee. GENERAL PRINCIPLES 8. A *public ancillary fund must be established, maintained and wound up in accordance with the following principles: • it is an ancillary fund, it is philanthropic in character and it is a vehicle for philanthropy; and • it is a trust that: - seeks to comply with all relevant laws and obligations; and - is open, transparent and accountable to the public (through the Commissioner and the Commissioner of the Australian Charities and Not-for-profits Commission (if a *registered charity). Note: This does not affect either Commissioner's obligations to protect the confidentiality of a *public ancillary fund's information under privacy, and secrecy and disclosure laws. • it is an ancillary fund, it is philanthropic in character and it is a vehicle for philanthropy; and • it is a trust that: - seeks to comply with all relevant laws and obligations; and - is open, transparent and accountable to the public (through the Commissioner and the Commissioner of the Australian Charities and Not-for-profits Commission (if a *registered charity). - seeks to comply with all relevant laws and obligations; and - is open, transparent and accountable to the public (through the Commissioner and the Commissioner of the Australian Charities and Not-for-profits Commission (if a *registered charity). ESTABLISHING A PUBLIC ANCILLARY FUND PURPOSE AND OBJECTS OF THE FUND 9. A *public ancillary fund must be established and maintained, under a will or an instrument of trust, as a valid trust under *State law or *Territory law. 10. It must be established and maintained solely as described in item 2 in the table in section 30-15 of the Income Tax Assessment Act 1997. 10.1. Its governing rules must include objects that clearly set out and reflect the purpose of the fund. 10.2. Its governing rules must require that, on the fund winding up or ceasing to be a *public ancillary fund, its net assets must be provided as described in paragraph (a) of item 2 in the table in section 30-15 of the Income Tax Assessment Act 1997. Note: Paragraph (a) of item 2 in the table in section 30-15 provides that the sole purpose of an ancillary fund must be to provide money, property or benefits: to a fund, authority or institution gifts to which are deductible under item 1 of that table; and for any purposes set out in an item in a table in Subdivision 30-B of the Income Tax Assessment Act 1997 that covers the fund, authority or institution. NOT-FOR-PROFIT | 11. It must be established and operated as a not-for-profit entity.: 11.1. Its governing rules must clearly set out and reflect that it is established and operated as a not-for-profit entity. OPERATED IN AUSTRALIA | 12. It must be established and operated only in Australia.: THE TRUSTEE 13. The trustee of the fund must exercise the same degree of care, diligence and skill that a prudent individual would exercise in managing the affairs of others. 14. At all times, a majority of the individuals involved in the decision-making of the fund must be individuals with a degree of responsibility to the Australian community as a whole. Note 1: Those individuals with a degree of responsibility to the community as a whole are generally known as 'responsible persons'. This requirement is stricter than the requirement applying to private ancillary funds. The Taxation Administration (Private Ancillary Fund) Guidelines 2019 require at least one of the individuals involved in the decision-making of the fund to be a responsible person. Note 2: 'Individuals with a degree of responsibility to the Australian community as a whole' would generally include: school principals, judges, religious practitioners, solicitors, doctors and other professional persons, mayors, councillors, town clerks and members of parliament. Generally, individuals who are accepted as having a degree of responsibility to the community as a whole are known to a broad section of the community because they perform a public function or they belong to a professional body (such as the Institute of Chartered Accountants, State Law Societies and Medical Registration Boards) which has a professional code of ethics and rules of conduct. Individuals who have received formal recognition from the Government for their services to the community (for example, an Order of Australia award) will also usually have the requisite degree of responsibility. 14.1. An individual with a degree of responsibility to the Australian community as a whole includes an individual before whom a statutory declaration may be made. Example: An individual who before whom a statutory declaration may be made include individuals who are licensed or registered to practice in a range of occupations such as a dentist, legal or medical practitioner; a nurse, a pharmacist, a bailiff, a bank officer or officer of a building society or credit union with 5 or more continuous years of service; a clerk of the court; a justice of the peace, a judge, magistrate; a member of various professional associations including a member of Engineers Australia, a member of Chartered Secretaries Australia; a member of the various professional accounting associations in Australia; a marriage celebrant, mayors, town clerks and members of Parliament; a government employee with 5 or more years of continuous service; a teacher employed on a full-time basis at a school or tertiary education institution. Example: An individual who before whom a statutory declaration may be made include individuals who are licensed or registered to practice in a range of occupations such as a dentist, legal or medical practitioner; a nurse, a pharmacist, a bailiff, a bank officer or officer of a building society or credit union with 5 or more continuous years of service; a clerk of the court; a justice of the peace, a judge, magistrate; a member of various professional associations including a member of Engineers Australia, a member of Chartered Secretaries Australia; a member of the various professional accounting associations in Australia; a marriage celebrant, mayors, town clerks and members of Parliament; a government employee with 5 or more years of continuous service; a teacher employed on a full-time basis at a school or tertiary education institution. 14.2. The individuals referred to in guideline 14 must be actively involved in the decision-making of the fund either by being directors of the trustee or members of any other controlling body of the fund. | 14.3. This guideline does not apply to the Public Trustee of a state or territory.: 15. The trustee or any other controlling body of the fund must not exercise any discretion or power while guideline 14 is not being complied with. 15.1. However, the trustee or other controlling body may exercise a discretion or power: • to appoint a new trustee; or • to protect the property of the fund; or • to deal with an urgent matter that cannot be postponed. • to appoint a new trustee; or • to protect the property of the fund; or • to deal with an urgent matter that cannot be postponed. 16. An individual must not be a director of a trustee or a member of any other controlling body of the fund, if he or she has been convicted of a taxation offence (within the meaning of Part III of the Taxation Administration Act 1953) that is an indictable offence. 16.1. If an existing director is convicted of such an offence, he or she must cease to be a director within 1 month after the conviction. CHANGES TO GOVERNING RULES 17. The trustee must notify the Commissioner in the *approved form (within 21 days) of any change to the fund's governing rules. Note: Certain changes to the governing rules may require the fund to seek re-endorsement as a deductible gift recipient. 17.1 However, the trustee does not need to notify the Commissioner under this guideline if the trustee is required to notify the Commissioner of the Australian Charities and Not-for-profits Commission of the same information under Division 65 of the Australian Charities and Not-for-profits Commission Act 2012. Penalty: 5 penalty units. Penalty: 5 penalty units. LIABILITY OF TRUSTEE 18. The governing rules of a *public ancillary fund must prohibit the fund from indemnifying the trustee, or an employee, officer or *agent of the trustee, for a loss or liability attributable to: • dishonesty of the trustee, employee, officer or agent; or • gross negligence or recklessness of the trustee, employee, officer or agent; or • a deliberate act or omission known by the trustee, employee, officer or agent to be a breach of trust. Note: An administrative penalty under section 426-120 in Schedule 1 to the Taxation Administration Act 1953 cannot be reimbursed from the fund, see subsection 426-120(4). • dishonesty of the trustee, employee, officer or agent; or • gross negligence or recklessness of the trustee, employee, officer or agent; or • a deliberate act or omission known by the trustee, employee, officer or agent to be a breach of trust. OPERATION OF A PUBLIC ANCILLARY FUND MINIMUM ANNUAL DISTRIBUTION 19. During each *financial year, a *public ancillary fund must distribute at least 4 per cent (minimum annual distribution rate) of the *market value of the fund's net assets (as at the end of the previous *financial year). Note 1: While net assets are used to determine the fund's minimum distribution, the amount of the distribution itself is not net of any amount (for example, expenses of the fund). Note 2: The minimum annual distribution rate may be lowered under Guidelines 19.2 and 19.7 for a financial year. 19.1. The fund must distribute at least $8,800 (or the remainder of the fund if that is worth less than $8,800) during that *financial year if any expenses of the fund in relation to that financial year are paid directly or indirectly from the fund's assets or income. Note: This means that if a fund's expenses are met from outside the fund, its minimum annual distribution is the amount calculated under Guideline 19. If any of a fund's expenses are paid out of the fund's assets or income, its minimum distribution is $8,800 or the amount calculated under Guideline 19 whichever is greater. 19.2. No distribution is required during the *financial year in which the fund is established or during the next 4 financial years. Note: While these guidelines do not set a minimum annual distribution for the first four financial years, the trustee should consider making an appropriate distribution each year in accordance with the purpose of the fund. 19.3. A distribution includes the provision of money, property or benefits. If the fund provides property or benefits, the *market value of the property or benefit provided is to be used in determining whether the fund has complied with this guideline. Example 1: If a public ancillary fund makes a gift of land to a public benevolent institution, it would include the market value of the land in calculating how much it has distributed. Example 2: If a public ancillary fund leases office space to a deductible gift recipient at a discount to the market price, the fund is providing a benefit whose market value is equal to the discount. Example 3: If a public ancillary fund invests in a social impact bond issued by a deductible gift recipient with a return that is less than the market rate of return on a similar corporate bond issue, the fund is providing a benefit whose market value is equal to the interest saved by the deductible gift recipient from issuing the bond at a discounted rate of return. Example 4: If a public ancillary fund lends money to a deductible gift recipient at a discount to the interest rate which would be charged on a comparable loan sourced from a financial institution at arm's length, the fund is providing a benefit whose market value is equal to the discount. Example 5: If a public ancillary fund guarantees a loan provided by a financial institution to a deductible gift recipient, the fund is providing a benefit whose market value is equal to the discount to the interest rate which would be charged on a comparable arm's length unsecured loan sourced from that financial institution. Example 6: Continuing example 5, if the deductible gift recipient defaults on the loan and the fund is called on under the guarantee to make a payment to the financial institution on behalf of the deductible gift recipient, the payment is a distribution (being the provision of money, property or benefits). Note 1: The Commissioner may approve safe harbour valuation methodologies to assist trustees in calculating the market value of a benefit provided to a deductible gift recipient - see Subdivision 960-M of the Income Tax Assessment Act 1997. Example 1: If a public ancillary fund makes a gift of land to a public benevolent institution, it would include the market value of the land in calculating how much it has distributed. Example 2: If a public ancillary fund leases office space to a deductible gift recipient at a discount to the market price, the fund is providing a benefit whose market value is equal to the discount. Example 3: If a public ancillary fund invests in a social impact bond issued by a deductible gift recipient with a return that is less than the market rate of return on a similar corporate bond issue, the fund is providing a benefit whose market value is equal to the interest saved by the deductible gift recipient from issuing the bond at a discounted rate of return. Example 4: If a public ancillary fund lends money to a deductible gift recipient at a discount to the interest rate which would be charged on a comparable loan sourced from a financial institution at arm's length, the fund is providing a benefit whose market value is equal to the discount. Example 5: If a public ancillary fund guarantees a loan provided by a financial institution to a deductible gift recipient, the fund is providing a benefit whose market value is equal to the discount to the interest rate which would be charged on a comparable arm's length unsecured loan sourced from that financial institution. Example 6: Continuing example 5, if the deductible gift recipient defaults on the loan and the fund is called on under the guarantee to make a payment to the financial institution on behalf of the deductible gift recipient, the payment is a distribution (being the provision of money, property or benefits). 19.4. The penalty for a contravention of this guideline is 30 penalty units if the shortfall is greater than $1,000. 19.5. If the Commissioner requests the trustee to rectify a shortfall in the distribution for a *financial year, the trustee must comply with the request within 60 days. If the trustee does not the penalty is 10 per cent of the shortfall as at the end of the 60 days reduced by any penalty (but not below nil) under guideline 19.4. 19.6. A distribution made to rectify a contravention of this guideline does not count towards compliance with this guideline for the year of the rectification. Accessing a lower minimum distribution rate for a financial year 19.7. Upon application, in the *approved form, the Commissioner may reduce (but not to zero) the minimum annual distribution rate for a fund for a *financial year. The reduction may be subject to any conditions the Commissioner thinks fit. 19.7.1 Recognising the purpose and object of the fund, the Commissioner must only reduce the minimum annual distribution rate if the Commissioner is satisfied that there are circumstances that warrant the Commissioner reducing the rate. 19.7.2 The Commissioner may reduce the minimum annual distribution rate at any time, including after the relevant financial year has finished. 19.7.3 In determining whether to reduce the rate and what the reduced rate should be, the Commissioner must have regard to: • the general market conditions in Australia; and • the past, current and expected levels of returns from the fund's investments; and • the long-term impact on the assets of the fund from not reducing the rate for a *financial year; and • the level of distributions made by the fund in previous financial years; and • the investment strategy and distribution strategy of the fund; and • the size of the fund; and • the compliance history of the fund and the trustee; and • the fees and expenses of the fund; and • the terms and other circumstances relating to any gift to the fund under a will; and • any other relevant matter that Commissioner considers relevant. Note: Having regard to the general market conditions in Australia, could include reviewing the Reserve Bank of Australia's target for the cash rate (which is the overnight money market interest rate), the *base interest rate, current returns of other ancillary funds, and the performance of *approved stock exchanges. It could also include examining changes in conditions over time. • the general market conditions in Australia; and • the past, current and expected levels of returns from the fund's investments; and • the long-term impact on the assets of the fund from not reducing the rate for a *financial year; and • the level of distributions made by the fund in previous financial years; and • the investment strategy and distribution strategy of the fund; and • the size of the fund; and • the compliance history of the fund and the trustee; and • the fees and expenses of the fund; and • the terms and other circumstances relating to any gift to the fund under a will; and • any other relevant matter that Commissioner considers relevant. VALUATION 20. The *market value of the fund's assets (other than land) must be estimated at least annually. Note: See section 2B of the Acts Interpretation Act 1901 for the meaning of 'land'. 20.1. Subject to guideline 22, the trustee may estimate the *market value itself or arrange for a qualified valuer or another appropriate entity to make the estimate. Note 1: It is not intended that making or arranging for an estimate of market value be onerous or expensive. Note 2: A trustee should consider using a qualified valuer if the value of an asset represents a significant proportion of the fund's value or if the nature of the asset means that the valuation is likely to be difficult or complex. Note 3: The trustee may ask the Commissioner to undertake a valuation. The Commissioner may charge the trustee for undertaking a valuation. 20.2. Whoever makes the estimate must base it on reasonably objective and supportable data. The methodology and data used for an estimate should be documented in the fund's records. 20.3. The estimate should be of the *market value as at the end of the relevant *financial year. Unless to do so would be unnecessarily onerous and expensive, the estimate should be conducted within 2 months before or after 30 June for each asset. | 21. The *market value of land must be estimated at least once every 3 *financial years.: 21.1. The *market value of land must be estimated by a certified and independent valuer or by the Commissioner. 21.1.1. The trustee must obtain from the valuer a written estimate of the *market value of the land. The written estimate must also include the valuation methodology and a reference to supporting materials used in making the estimate. Note: The trustee may ask the Commissioner to undertake the valuation. The Commissioner may charge the trustee for undertaking a valuation. 21.2. The trustee may use the estimate as the *market value of the land for the next 3 *financial years. 22. If the Commissioner considers the estimate of the *market value of any asset to be unreasonable, the Commissioner may request the trustee to arrange for another valuation to be undertaken. The trustee must comply with the request. Note: The Commissioner may seek the trustee's agreement to undertake the valuation or the trustee may ask the Commissioner to undertake the valuation. The Commissioner may charge the trustee for undertaking a valuation. 23. Estimates must be completed before the fund is required to give to the Commissioner its *income tax return for the relevant *financial year. Note: A public ancillary fund will be required to lodge an income tax return whether or not it is exempt from income tax. The Commissioner will approve an appropriate income tax return form for public ancillary funds. ACCOUNTS 24. The trustee must keep, or cause to be kept, proper accounts in respect of all receipts and payments of the fund and all financial dealings connected with the fund, and must retain those accounts for a period of at least 5 years after the completion of the transactions or acts to which they relate. Note: See also Subdivision 382-B in Schedule 1 to the Taxation Administration Act 1953 for rules about record keeping obligations of deductible gift recipients. PENALTY: 10 penalty units. PENALTY: 10 penalty units. 25. The trustee must make the accounts available to the Commissioner upon request. PENALTY: 10 penalty units. PENALTY: 10 penalty units. FINANCIAL STATEMENTS 26. The trustee must prepare, or cause to be prepared, financial statements showing the financial position of the fund at the end of each *financial year. 26.1. The financial statements must be prepared in accordance with the *accounting standards. Note: If a fund is required to prepare, and does prepare, a financial report in accordance with Subdivision 60-C of the Australian Charities and Not-for-profits Commission Act 2012, it will meet this requirement. 26.2. All transactions (except for gifts) between the fund and a founder of the fund, a donor to the fund, the trustee, a director, officer, *agent, *member or employee of the trustee, or an *associate of any of these entities must be disclosed in the financial statements. 26.3. The financial statements must be prepared before the fund is required to give to the Commissioner its *income tax return for the relevant *financial year. PENALTY: 10 penalty units. PENALTY: 10 penalty units. 27. The trustee must make the financial statements available to the Commissioner upon request, unless the financial statements have already been given to the Commissioner of the Australian Charities and Not-for-profits Commission. PENALTY: 10 PENALTY UNITS. PENALTY: 10 PENALTY UNITS. AUDIT 28. Except as set out below, each *financial year the trustee must arrange for an auditor to audit: • the financial statements of the fund; and • compliance with these Guidelines by the fund and the trustee. • the financial statements of the fund; and • compliance with these Guidelines by the fund and the trustee. 28.1. The auditor must be a registered company auditor (within the meaning of the Corporations Act 2001). 28.1.1. The Public Trustee of a state or territory may have the Auditor-General of that state or territory undertake the audit. 28.2. Unless the Commissioner, by written notice, provides otherwise, a public ancillary fund with revenue and assets of less than $1 million in relation to a particular financial year, may instead have its financial statements and compliance with these guidelines reviewed rather than audited. 28.2.1. A reviewer must be a registered company auditor (within the meaning of the Corporations Act 2001). However, an individual who is taken to be a registered company auditor under section 324BE of the Corporations Act 2001 is taken to be a registered company auditor for the purpose of this guideline. Note: This has the effect of widening the class of individuals who can undertake a review. 28.3. The auditor or reviewer must undertake the review or audit, and provide the fund with a report, in accordance with the *auditing standards. 28.4. The audit or review must be finalised before the fund is required to give to the Commissioner its *income tax return for the relevant *financial year. PENALTY: 10 penalty units. PENALTY: 10 penalty units. 29. The trustee must make the report available to the Commissioner upon request, unless the report has already been given to the Commissioner of the Australian Charities and Not-for-profits Commission. PENALTY: 10 penalty units. PENALTY: 10 penalty units. INVESTMENT STRATEGY | 30. The trustee must prepare and maintain a current investment strategy for the fund.: 30.1. An appropriate investment strategy should set out the investment objectives of the fund and detail the investment methods the trustee will adopt to achieve those objectives. 30.2. The strategy must reflect the purpose and circumstances of the fund and have particular regard to (but not be limited to): • the risk involved in making, holding and realising, and the likely return from, the fund's investments, having regard to the fund's objects and its expected cash flow requirements (including distribution requirements); and • the composition of the fund's investments as a whole, including the extent to which the investments are diverse or involve the fund being exposed to risks from inadequate diversification; and • the liquidity of the fund's investments, having regard to its expected cash flow requirements (including distribution requirements); and • the ability of the fund to discharge its existing and prospective liabilities; and • the investment requirements imposed by *State laws or *Territory laws; and • status of the fund as a *registered charity (where applicable); and • real or perceived material conflicts of interest in holding particular investments (including those relating to individuals involved in the decision-making of the fund); and • the terms and other circumstances relating to any gift to the fund under a will. PENALTY: 10 penalty units. • the risk involved in making, holding and realising, and the likely return from, the fund's investments, having regard to the fund's objects and its expected cash flow requirements (including distribution requirements); and • the composition of the fund's investments as a whole, including the extent to which the investments are diverse or involve the fund being exposed to risks from inadequate diversification; and • the liquidity of the fund's investments, having regard to its expected cash flow requirements (including distribution requirements); and • the ability of the fund to discharge its existing and prospective liabilities; and • the investment requirements imposed by *State laws or *Territory laws; and • status of the fund as a *registered charity (where applicable); and • real or perceived material conflicts of interest in holding particular investments (including those relating to individuals involved in the decision-making of the fund); and • the terms and other circumstances relating to any gift to the fund under a will. PENALTY: 10 penalty units. 31. The trustee must implement the investment strategy, and must ensure that all investment decisions are made in accordance with it. PENALTY: 15 penalty units. PENALTY: 15 penalty units. 32. The investment strategy (and a record of the associated decision-making processes) must be available in a written form so that the trustee, an auditor, a reviewer or the Commissioner can determine whether the fund has complied with these Guidelines and other *Australian laws. PENALTY: 10 PENALTY UNITS. PENALTY: 10 PENALTY UNITS. INVESTMENT LIMITATIONS | 33. The trustee must not *borrow money or maintain an existing borrowing of money.: 33.1. However, this guideline does not prohibit a trustee from *borrowing money if: • the purpose of the borrowing is to enable the trustee to make a distribution to a *deductible gift recipient which the trustee must make under these guidelines and which, apart from the borrowing, the trustee would be unable to make; and • the period of the borrowing does not exceed 90 days; and • the borrowing, when made, would not result in total borrowings exceeding 10 per cent of the *market value of the fund's assets. • the purpose of the borrowing is to enable the trustee to make a distribution to a *deductible gift recipient which the trustee must make under these guidelines and which, apart from the borrowing, the trustee would be unable to make; and • the period of the borrowing does not exceed 90 days; and • the borrowing, when made, would not result in total borrowings exceeding 10 per cent of the *market value of the fund's assets. 33.2. This guideline also does not prohibit a trustee from *borrowing money if: • the purpose of the borrowing is to enable the trustee to cover settlement of a transaction for the acquisition of a financial instrument; and • at the time the relevant investment decision was made, it was likely that the borrowing would not be needed; and • the period of the borrowing does not exceed 14 days; and • the borrowing, when made, would not result in total borrowings exceeding 10 per cent of the *market value of the fund's assets. • the purpose of the borrowing is to enable the trustee to cover settlement of a transaction for the acquisition of a financial instrument; and • at the time the relevant investment decision was made, it was likely that the borrowing would not be needed; and • the period of the borrowing does not exceed 14 days; and • the borrowing, when made, would not result in total borrowings exceeding 10 per cent of the *market value of the fund's assets. 33.3. Guideline 33 also does not apply to the acquisition of a financial instrument excluded by the Commissioner from that guideline. 34. The fund's investments must be made and maintained on an *arm's length unless another guideline allows otherwise. | 35. The trustee must not give a security over, or in relation to, an asset of the fund.: 35.1. However, this guidelines does not apply to: • the acquisition of a financial instrument excluded by the Commissioner from that guideline; or • an agreement to guarantee the repayment of any money lent by a creditor for the sole benefit of one or more *deductible gift recipients. • the acquisition of a financial instrument excluded by the Commissioner from that guideline; or • an agreement to guarantee the repayment of any money lent by a creditor for the sole benefit of one or more *deductible gift recipients. 36. The fund must not acquire an asset (except by way of gift) from, and must not make a loan or provide any other kind of financial assistance to, a founder of the fund, a donor to the fund, the trustee, a director, officer, agent, *member or employee of the trustee, or an *associate of any of these entities except: • by way of an arm's length commercial transaction; • on terms more favourable to the fund than would otherwise be expected under an arm's length transaction. • by way of an arm's length commercial transaction; • on terms more favourable to the fund than would otherwise be expected under an arm's length transaction. | 37. The trustee must keep the assets of the fund separate from all other assets.: 37.1. However, this guideline does not prevent a licensed trustee company or the Public Trustee of a state or territory from operating common funds for investment purposes. 38. The fund must not acquire an asset (except by way of gift) if the asset is capable of being a *collectable. 38.1. If the fund acquires such an asset by way of gift, it must sell or distribute the asset within 12 months after acquiring it. | 40. The fund must not *carry on a *business.: 40.1. However, a fund does not contravene this guideline merely because its investment activities, because of repetition, volume and regularity, mean that it is *carrying on a *business. 40.2. A fund also does not contravene this guideline if it undertakes public fundraising appeals. Note 1: The holding of investments, such as bonds, shares or rental properties, for the purpose of deriving income that can be distributed to deductible gift recipients is not subject to the carrying on a business restrictions. Note 2: Fundraising appeals such as public donation appeals, lamington drives, raffles, and charity balls are not subject to the carrying on a business restrictions. 40.3. The penalty for a contravention of this guideline is an amount equal to 25 per cent of the net profits of the business for each *financial year during all or part of which the contravention continues. UNCOMMERCIAL TRANSACTIONS AND BENEFITS TO FOUNDER/DONOR 41. The fund must not enter into any transaction that is uncommercial when entered into, unless the transaction is: • with a *deductible gift recipient covered by item 1 in the table in section 30-15 of the Income Tax Assessment Act 1997; and • in the course or furtherance of the fund's purpose. • with a *deductible gift recipient covered by item 1 in the table in section 30-15 of the Income Tax Assessment Act 1997; and • in the course or furtherance of the fund's purpose. 41.1. However, the fund may enter into an uncommercial transaction if it is on terms more favourable to the fund than would otherwise be expected under an arm's length transaction. PENALTY: 30 penalty units. PENALTY: 30 penalty units. 42. The fund must not *provide any material benefit (except as set out in guideline 43), directly or indirectly, to: • the trustee; or • a *member, director, employee, *agent or officer of the trustee; or • a donor to the fund; or • a founder of the fund; or • an *associate of any of those entities (other than a *deductible gift recipient). PENALTY: An amount equal to the amount or value of the benefit provided. • the trustee; or • a *member, director, employee, *agent or officer of the trustee; or • a donor to the fund; or • a founder of the fund; or • an *associate of any of those entities (other than a *deductible gift recipient). PENALTY: An amount equal to the amount or value of the benefit provided. FEES AND EXPENSES 43. The trustee may apply income or capital of a *public ancillary fund: • to reimburse the trustee for reasonable expenses incurred on behalf of the fund; and • to pay fair and reasonable remuneration for the trustee's services in administering the fund. Note: A trustee incurs reasonable expenses on behalf of a fund when providing reasonable remuneration benefits to some of the individuals listed in guideline 42 (including providing benefits of a minor or incidental nature to an employee). • to reimburse the trustee for reasonable expenses incurred on behalf of the fund; and • to pay fair and reasonable remuneration for the trustee's services in administering the fund. DONORS 44. The fund must be public in nature. [1] Note 1: A fund will be public in nature where it is the intention of the founders or promoters of the fund that the public will contribute to the fund and that the public participates in the administration of the fund. Note 2: Due to the public nature of the fund, it will generally be good practice for a trustee to review, amongst other things, the purpose(s) of the fund and any non-binding preferences indicated by donors, before making distributions, unless the governing rules of the fund provide otherwise. 45. The public must be invited to contribute to the fund. Note 1: The features of a *public ancillary fund can be contrasted with those of a private ancillary fund, because these funds can collect donations from the public. Note 2: A public ancillary fund may establish sub-funds in relation to contributions from particular donors. However, the fund must be under no obligation to comply with any requests from a donor. | 46. The fund must issue a receipt (upon request) in respect of each gift it receives.: 46.1. The receipt must include the name and *ABN of the fund and the name of the donor and must state that the receipt is for a gift received by the fund. Note: See section 30-228 of the Income Tax Assessment Act 1997 for further rules about receipts to be issued by deductible gift recipients. COMPLIANCE WITH ALL RELEVANT LAWS 47. The fund must comply with all relevant *Australian laws, all legally binding directions given to it by the Commissioner and all the requirements contained in these Guidelines. 48. The trustee must ensure that the fund's distributions to *deductible gift recipients do not put at risk the validity of the trust under *State law or *Territory law. Note: In some states and territories, distributions cannot be lawfully made from a charitable fund to a non-charitable deductible gift recipient. WINDING UP A PUBLIC ANCILLARY FUND OR TRANSFERING FUNDS TO ANOTHER ANCILLARY FUND WINDING UP OR CEASING TO BE A PUBLIC ANCILLARY FUND 49. Except as set out in guideline 50, if the fund winds up or ceases to be a *public ancillary fund, all the fund's net assets must be provided as described in paragraph (a) of item 2 in the table in section 30-15 of the Income Tax Assessment Act 1997. Note: see note to guideline 10. PORTABILITY 50. With the agreement of the Commissioner, a *public ancillary fund may transfer assets to another *ancillary fund if: • it transfers all of its net assets to that ancillary fund (or if the public ancillary fund has sub-funds, it transfers all of the net assets of the sub-fund to that ancillary fund); and • it has already complied with guidelines 19 to 19.6 (as affected by Part 3) for that financial year (about minimum annual distributions); and • the net assets have not previously been transferred to another ancillary fund during the previous 2 financial years. • it transfers all of its net assets to that ancillary fund (or if the public ancillary fund has sub-funds, it transfers all of the net assets of the sub-fund to that ancillary fund); and • it has already complied with guidelines 19 to 19.6 (as affected by Part 3) for that financial year (about minimum annual distributions); and • the net assets have not previously been transferred to another ancillary fund during the previous 2 financial years. 50.1 The Commissioner must not agree to the transfer of assets between *ancillary funds if the transfer involves moving assets contributed, either directly or indirectly, by the general public from a public ancillary fund to a private ancillary fund. PART 3 - TRANSITIONAL RULES FOR PUBLIC ANCILLARY FUNDS INTRODUCTION 51. These transitional rules apply to a *public ancillary fund that was a public fund endorsed as a *deductible gift recipient in item 2 in the table in section 30-15 of the Income Tax Assessment Act 1997 at the end of 31 December 2011. 51.1. These transitional rules are intended to help a public ancillary fund make the transition into the new regime. GOVERNING RULES INCONSISTENT WITH THESE GUIDELINES 56. If a fund does not have a trustee that is a *constitutional corporation, then guideline 14 does not apply to the fund. Instead, at least a majority of individuals who are trustees of the fund must have a degree of responsibility to the Australian community as a whole. 57. If a fund has an existing borrowing as at 31 December 2011, the fund may maintain that borrowing despite guideline 33. However, the fund may not alter the terms of the borrowing without the prior agreement of the Commissioner. TRANSITIONAL RULE: CORONAVIRUS ECONOMIC RESPONSE - CARRY FORWARD CREDIT FOR DISTRIBUTIONS IN EXCESS OF MINIMUM 57. This guideline applies to a *public ancillary fund if the fund exceeds its annual minimum distribution for the *financial years 2019-20 to 2020-21, as calculated under guideline 57.1, by more than 4. 57.1. Work out how much a *public ancillary fund exceeds its annual minimum distribution for the *financial years 2019-20 to 2020-21 as follows: Method statement Step 1. Work out the fund's actual distribution for the 2019-20 financial year by dividing the fund's distributions made in that financial year by the *market value of the fund's net assets (as at the end of the previous financial year). The result should be expressed as a percentage and rounded to the nearest whole number. Step 2. Work out the fund's actual distribution for the 2020-21 financial year by dividing the fund's distributions made in that financial year by the market value of the fund's net assets (as at the end of the previous financial year). The result should be expressed as a percentage and rounded to the nearest whole number. Step 3. Add the result of step 1 with the result of step 2. Step 4. Reduce the result of step 3 by 8, but not so as to reduce the result to an amount less than nil. The result is how much a *public ancillary fund exceeds its annual minimum distribution for the financial years 2019-20 to 2020-21. 57.2. Where this guideline applies, the minimum annual distribution rate for a *public ancillary fund for the purposes of guideline 19 for a *financial year covered by guideline 57.3 is 3 per cent. 57.3. The following are the *financial years covered by this guideline for a *public ancillary fund: • the 2021-22 financial year; and • the 2022-23 financial year; and • a subsequent financial year or years for each amount of 2 the result of the method statement in guideline 57.1 exceeds 4. Example: If the result of the method statement is 7 for a public ancillary fund, the 2023-24 financial year is also covered by this guideline. • the 2021-22 financial year; and • the 2022-23 financial year; and • a subsequent financial year or years for each amount of 2 the result of the method statement in guideline 57.1 exceeds 4. Example: If the result of the method statement is 7 for a public ancillary fund, the 2023-24 financial year is also covered by this guideline. Name Registration Commencement Application, saving and transitional provisions Public Ancillary Fund Guidelines 2011 20 December 2011 ( F2011L02758 ) 1 January 2012 Private Ancillary Fund and Public Ancillary Fund Amendment Guidelines 2016 4 May 2016 ( F2016L00651 ) 5 May 2016 - Taxation Administration (Private Ancillary Fund) Guidelines 2019 20 September 2019 ( F2019L01227 ) 21 September 2019 - Taxation Administration (Coronavirus Economic Response Package-Ancillary Funds) Amendment Guidelines 2020 11 June 2020 ( F2020L00684 ) 12 June 2020 - Provision affected How affected Guideline 2 rep. LA s48D Guideline 8 am. No. F2016L00651, 2016 Guideline 8 (note) am. No. F2016L00651, 2016 Guideline 12 (note) rep. No. F2016L00651, 2016 Guideline 14 (note) am No. F2019L01227, 2019 Guideline 14.1 am. No. F2016L00651, 2016 Guideline 17.1. ad. No. F2016L00651, 2016 Guideline 19 am. No. F2016L00651, 2016 Guideline 19 (note 1) am. No. F2016L00651, 2016 Guideline 19 (note 2) ad. No. F2016L00651, 2016 Guideline 19.1. am. No. F2016L00651, 2016 Guideline 19.1 (note) am. No. F2016L00651, 2016 Guideline 19.3 am. No. F2016L00651, 2016 Guideline 19.3 (note 1) ad. No. F2016L00651, 2016 Guideline 19.7 ad. No. F2016L00651, 2016 Guideline 19.7.1 ad. No. F2016L00651, 2016 Guideline 19.7.2 ad. No. F2016L00651, 2016 Guideline 19.7.3 ad. No. F2016L00651, 2016 Guideline 19.7.3 (note 1) ad. No. F2016L00651, 2016 Guideline 20.1 (note 3) am. No. F2016L00651, 2016 Guideline 21.1 am. No. F2016L00651, 2016 Guideline 21.1.1 (note) am. No. F2016L00651, 2016 Guideline 22 (note) am. No. F2016L00651, 2016 Guideline 26.1 (note) ad. No. F2016L00651, 2016 Guideline 27 am. No. F2016L00651, 2016 Guideline 29 am. No. F2016L00651, 2016 Guideline 30.2 am. No. F2016L00651, 2016 Guideline 31 am. No. F2016L00651, 2016 Guideline 32 am. No. F2016L00651, 2016 Guideline 34 am. No. F2016L00651, 2016 Guideline 35.1 am. No. F2016L00651, 2016 Guideline 44 (note 1) am. No. F2016L00651, 2016 Guideline 44 (note 2) ad. No. F2016L00651, 2016 Guideline 50.1 ad. No. F2016L00651, 2016 Guideline 52 rep. No. F2016L00651, 2016 Guideline 53 rep. No. F2016L00651, 2016 Guideline 54 rep. No. F2016L00651, 2016 Guideline 55 rep. No. F2016L00651, 2016 Guideline 57 (2nd occurring) ad No. F2020L00684, 2020 [1] Bray v Federal Commissioner of Taxation (1978) 140 CLR 560.", "Related_Explanatory_Statements": "PAF 2011/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/PAF20111C3/00001", "Unmatched_Content": "39. The penalty in relation to each of guidelines 33 to 38 is 30 penalty units."}
{"Instrument_Reference": "OPS 2013/6", "Title": "Additional method of working out the amount of monthly instalment liabilities in accordance with the Taxation Administration Act 1953 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG instalments > 2013", "Date_of_Issue": "31 October 2013", "Signatory": "Stephen Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2013L01906", "Registration_Date": "7 November 2013", "Body": "1. Name of Determination: This determination is the Additional method of working out the amount of monthly instalment liabilities in accordance with the Taxation Administration Act 1953 . | 2. Commencement: This determination commences on the day after it is registered. | 3. Application: In accordance with subsection 45-114(3) of Schedule 1 to the Taxation Administration Act 1953 , I determine: a) that you may work out the amount of your instalment for each instalment month being the first and second instalment month of your * instalment quarter as follows, if at the end of that instalment month, you are a monthly payer: Applicable instalment rate multiplied by a reasonable estimate of the amount of your instalment income for the instalment month . b) that if you worked out the amount of your instalment for the first and second instalment month of your * instalment quarter according to subclause 3(a), you must work out the amount of your instalment for an instalment month that is the last instalment month of your * instalment quarter as follows, if at the end of that instalment month, you are a monthly payer: Applicable instalment rate multiplied by (the amount of your * actual instalment income for the * instalment quarter minus the amount of your instalment income for the first and second instalment month of that * instalment quarter used in the calculation under subclause 3(a)). Special rule if the amount of your instalment income is negative c) If the amount of your instalment according to subclause 3(b) is a negative amount: i. the amount of your instalment income for that * instalment quarter is taken to be zero; and ii. you can revise the amount of your instalment income for the previous instalment month(s) of that * instalment quarter , starting with the second instalment month, in the approved form. Note: Calculating your * actual instalment income for the purposes of subclause 3(b), does not constitute an invalid choice for the purposes of clause 5. a) that you may work out the amount of your instalment for each instalment month being the first and second instalment month of your * instalment quarter as follows, if at the end of that instalment month, you are a monthly payer: Applicable instalment rate multiplied by a reasonable estimate of the amount of your instalment income for the instalment month . b) that if you worked out the amount of your instalment for the first and second instalment month of your * instalment quarter according to subclause 3(a), you must work out the amount of your instalment for an instalment month that is the last instalment month of your * instalment quarter as follows, if at the end of that instalment month, you are a monthly payer: Applicable instalment rate multiplied by (the amount of your * actual instalment income for the * instalment quarter minus the amount of your instalment income for the first and second instalment month of that * instalment quarter used in the calculation under subclause 3(a)). c) If the amount of your instalment according to subclause 3(b) is a negative amount: i. the amount of your instalment income for that * instalment quarter is taken to be zero; and ii. you can revise the amount of your instalment income for the previous instalment month(s) of that * instalment quarter , starting with the second instalment month, in the approved form. i. the amount of your instalment income for that * instalment quarter is taken to be zero; and ii. you can revise the amount of your instalment income for the previous instalment month(s) of that * instalment quarter , starting with the second instalment month, in the approved form. | 4. Determination (Who is covered by this Determination): This determination applies to you if you are a monthly payer in accordance with section 45-136 of Schedule 1 to the Taxation Administration Act 1953 and you make a valid choice according to clause 5 of this determination to work out the amount of your monthly instalment in accordance with subsection 45-114(3) of Schedule 1 to the Taxation Administration Act 1953. Note: If this determination does not apply to you, you are required to work out the amount of your monthly instalment in accordance with subsection 45-114(1) of Schedule 1 to the Taxation Administration Act 1953 | 5. What constitutes a valid choice: Rules for the first income year that you are a monthly payer a) You make a valid choice for the purposes of this determination if you choose to work out the amount of your monthly instalment in accordance with clause 3: i. for the first month of your first * instalment quarter that you became a monthly payer; or ii. for the first month of your second * instalment quarter that you became a monthly payer. b) If you make a valid choice in accordance with paragraph 5(a)(ii), you are taken to have made that choice for remaining months of that income year. Rules for subsequent income years that you are a monthly payer c) For income years subsequent to the income year you became a monthly payer, you make a valid choice for the purposes of this determination if you choose to work out the amount of your monthly instalment in accordance with clause 3 for the first month of your first * instalment quarter of the income year. d) If you make a valid choice in accordance with subclause 5(c) you are taken to have made that choice for remaining months of the income year. Note You are not required to notify the Commissioner that you have made a valid choice in accordance with this determination. a) You make a valid choice for the purposes of this determination if you choose to work out the amount of your monthly instalment in accordance with clause 3: i. for the first month of your first * instalment quarter that you became a monthly payer; or ii. for the first month of your second * instalment quarter that you became a monthly payer. b) If you make a valid choice in accordance with paragraph 5(a)(ii), you are taken to have made that choice for remaining months of that income year. i. for the first month of your first * instalment quarter that you became a monthly payer; or ii. for the first month of your second * instalment quarter that you became a monthly payer. c) For income years subsequent to the income year you became a monthly payer, you make a valid choice for the purposes of this determination if you choose to work out the amount of your monthly instalment in accordance with clause 3 for the first month of your first * instalment quarter of the income year. d) If you make a valid choice in accordance with subclause 5(c) you are taken to have made that choice for remaining months of the income year. Note You are not required to notify the Commissioner that you have made a valid choice in accordance with this determination. | 6. What constitutes a valid application of the method: Your application of this determination is valid, if your estimate of your instalment income for each instalment month for the purposes of clause 3 is a reasonable estimate. If the Commissioner determines that your estimate is not a reasonable estimate your application of this determination will be taken to be invalid. | 7. Consequences of making an invalid choice or application: If the Commissioner determines that you have not made a valid choice in accordance with clause 5 or that you have not made a valid application in accordance with clause 6, he can require you to work out the amount of your monthly instalment according to subsection 45-114(1) of Schedule 1 to the Taxation Administration Act 1953 , for any month that you are a monthly payer in the income year in which he makes his determination and subsequent income years. Note For the purposes of this clause the Commissioner may require you to revise your instalment income for any month in the income year that he determines that you have made an invalid choice in accordance with this determination. | 8. Definitions: a) The term instalment quarter has the meaning given by section 45-60 of Schedule 1 to the Taxation Administration Act 1953. b) The term actual instalment income has the meaning of instalment income given by section 45-120 of Schedule 1 to the Taxation Administration Act 1953. a) The term instalment quarter has the meaning given by section 45-60 of Schedule 1 to the Taxation Administration Act 1953. b) The term actual instalment income has the meaning of instalment income given by section 45-120 of Schedule 1 to the Taxation Administration Act 1953.", "Related_Explanatory_Statements": "OPS 2013/6 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20136/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2013/7", "Title": "registered", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG instalments > 2013", "Date_of_Issue": "12 November 2013", "Signatory": "Stephen Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2013L01933", "Registration_Date": "14 November 2013", "Body": "1. Revocation of previous instrument: Additional method of working out the amount of monthly instalment liabilities in accordance with the Taxation Administration Act 1953 - F2013L01906, registered on 7 November 2013, is revoked on the day after this determination is registered. | 2. Name of Determination: This determination is the Additional method of working out the amount of monthly instalment liabilities in accordance with the Taxation Administration Act 1953 . | 3. Commencement: This determination commences on 1 January 2014. | 4. Application: In accordance with subsection 45-114(3) of Schedule 1 to the Taxation Administration Act 1953 , I determine: a) that you may work out the amount of your instalment for each instalment month being the first and second instalment month of your * instalment quarter as follows, if at the end of that instalment month, you are a monthly payer: Applicable instalment rate multiplied by a reasonable estimate of your instalment income for the instalment month . b) that if you worked out the amount of your instalment for the first and second instalment month of your * instalment quarter according to subclause 4(a), you must work out the amount of your instalment for an instalment month that is the last instalment month of your * instalment quarter as follows, if at the end of that instalment month, you are a monthly payer: Applicable instalment rate multiplied by (your * actual instalment income for the * instalment quarter minus your instalment income for the first and second instalment month of that * instalment quarter used in the calculation under subclause 4(a)). Special rule if the amount of your instalment is negative c) If the amount of your instalment according to subclause 4(b) is a negative amount: i. the amount of your instalment income for that instalment month is taken to be zero; and ii. you can revise your instalment income for the previous instalment month(s) of that * instalment quarter , starting with the second instalment month, in the approved form. Note: Calculating your * actual instalment income for the purposes of subclause 4(b), does not constitute an invalid choice for the purposes of clause 6. a) that you may work out the amount of your instalment for each instalment month being the first and second instalment month of your * instalment quarter as follows, if at the end of that instalment month, you are a monthly payer: Applicable instalment rate multiplied by a reasonable estimate of your instalment income for the instalment month . b) that if you worked out the amount of your instalment for the first and second instalment month of your * instalment quarter according to subclause 4(a), you must work out the amount of your instalment for an instalment month that is the last instalment month of your * instalment quarter as follows, if at the end of that instalment month, you are a monthly payer: Applicable instalment rate multiplied by (your * actual instalment income for the * instalment quarter minus your instalment income for the first and second instalment month of that * instalment quarter used in the calculation under subclause 4(a)). c) If the amount of your instalment according to subclause 4(b) is a negative amount: i. the amount of your instalment income for that instalment month is taken to be zero; and ii. you can revise your instalment income for the previous instalment month(s) of that * instalment quarter , starting with the second instalment month, in the approved form. i. the amount of your instalment income for that instalment month is taken to be zero; and ii. you can revise your instalment income for the previous instalment month(s) of that * instalment quarter , starting with the second instalment month, in the approved form. | 5. Determination (Who is covered by this Determination): This determination applies to you if you are a monthly payer in accordance with section 45-136 of Schedule 1 to the Taxation Administration Act 1953 and you make a valid choice according to clause 6 of this determination to work out the amount of your monthly instalment in accordance with subsection 45-114(3) of Schedule 1 to the Taxation Administration Act 1953. Note: If this determination does not apply to you, you are required to work out the amount of your monthly instalment in accordance with subsection 45-114(1) of Schedule 1 to the Taxation Administration Act 1953 | 6. What constitutes a valid choice: Rules for the first income year that you are a monthly payer a) You make a valid choice for the purposes of this determination if you choose to work out the amount of your monthly instalment in accordance with clause 4: i. for the first month of your first * instalment quarter that you became a monthly payer; or ii. for the first month of your second * instalment quarter that you became a monthly payer. b) If you make a valid choice in accordance with paragraph 6(a)(ii), you are taken to have made that choice for remaining months of that income year. Rules for subsequent income years that you are a monthly payer c) For income years subsequent to the income year you became a monthly payer, you make a valid choice for the purposes of this determination if you choose to work out the amount of your monthly instalment in accordance with clause 4 for the first month of your first * instalment quarter of the income year. d) If you make a valid choice in accordance with subclause 6(c) you are taken to have made that choice for remaining months of the income year. Note You are not required to notify the Commissioner that you have made a valid choice in accordance with this determination. a) You make a valid choice for the purposes of this determination if you choose to work out the amount of your monthly instalment in accordance with clause 4: i. for the first month of your first * instalment quarter that you became a monthly payer; or ii. for the first month of your second * instalment quarter that you became a monthly payer. b) If you make a valid choice in accordance with paragraph 6(a)(ii), you are taken to have made that choice for remaining months of that income year. i. for the first month of your first * instalment quarter that you became a monthly payer; or ii. for the first month of your second * instalment quarter that you became a monthly payer. c) For income years subsequent to the income year you became a monthly payer, you make a valid choice for the purposes of this determination if you choose to work out the amount of your monthly instalment in accordance with clause 4 for the first month of your first * instalment quarter of the income year. d) If you make a valid choice in accordance with subclause 6(c) you are taken to have made that choice for remaining months of the income year. Note You are not required to notify the Commissioner that you have made a valid choice in accordance with this determination. | 7. What constitutes a valid application of the method: Your application of this determination is valid, if your estimate of your instalment income for each instalment month for the purposes of subclause 4(a) is a reasonable estimate. If the Commissioner determines that your estimate is not a reasonable estimate your application of this determination will be taken to be invalid. | 8. Consequences of making an invalid choice or application: If the Commissioner determines that you have not made a valid choice in accordance with clause 6 or that you have not made a valid application in accordance with clause 7, he can require you to work out the amount of your monthly instalment according to subsection 45-114(1) of Schedule 1 to the Taxation Administration Act 1953 , for any month that you are a monthly payer in the income year in which he makes his determination and subsequent income years. Note For the purposes of this clause the Commissioner may require you to revise your instalment income for any month in the income year that he determines that you have made an invalid choice in accordance with this determination. | 9. Definitions: a) The term instalment quarter has the meaning given by section 45-60 of Schedule 1 to the Taxation Administration Act 1953. b) The term actual instalment income has the meaning of instalment income given by section 45-120 of Schedule 1 to the Taxation Administration Act 1953. a) The term instalment quarter has the meaning given by section 45-60 of Schedule 1 to the Taxation Administration Act 1953. b) The term actual instalment income has the meaning of instalment income given by section 45-120 of Schedule 1 to the Taxation Administration Act 1953.", "Related_Explanatory_Statements": "OPS 2013/7 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20137/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 8", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Notice of withholding schedules", "Topic_Category": "Repealed or archived > PAYG withholding > Notices > Notices", "Date_of_Issue": "10 January 2002", "Signatory": "Murray Crowe Assistant Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Murray Boyd Crowe, Assistant Commissioner of Taxation, notify under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 (TAA) that I have made the withholding schedule listed below. The schedule applies to payments made on or after 21 December 2001. | The withholding schedule authorises a payer to withhold an additional amount from a withholding payment covered by Subdivision 12-B , 12-C or 12-D of Schedule 1 to the TAA, as specified by a payee in a Withholding declaration - upwards variation (NAT 5367). | I made the schedule under sections 15-25 and 15-30 of Schedule 1 to the TAA and for the purposes of collecting income tax, Medicare Levy and amounts of liabilities to the Commonwealth under Chapter 5A of the Higher Education Funding Act 1988 . | More information on upwards variations can be obtained from the Australian Taxation Office by telephoning 13 28 66 or at our Internet site, ATOassist: www.ato.gov.au . | Withholding schedule made | Pay As You Go (PAYG) Withholding Tax Table | NAT 5441-01.2002 Additional amount to withhold as a result of an upwards variation", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC008/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 12", "Title": "", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Notice of exemption from requirement to give a copy of payment summary to the Commissioner within 14 days under section 16-165(1)(b) and section 16-166(b) of Schedule 1 to the Taxation Administration Act 1953", "Topic_Category": "Repealed or archived > PAYG withholding > Notices > Notices", "Date_of_Issue": "29 May 2002", "Signatory": "Megan Yong A/g Assistant Commissioner of Taxation", "Registration_Number": "F2006B11584", "Registration_Date": "16 November 2006", "Body": "I, Megan Elizabeth Yong, A/g Assistant Commissioner of Taxation, pursuant to section 16-180 of Schedule 1 to the Taxation Administration Act 1953 do hereby exempt entities from the requirement to give a copy of a payment summary to the Commissioner within 14 days under section 16-165(1)(b) and section 16-166(b) of Schedule 1 to the Taxation Administration Act 1953 . This applies to withholding payments covered by Subdivision 12-C , section 12-85 (Eligible Termination payments) and Subdivision 12-FA , section 12-305 (Departing Australia superannuation payments). | Payers are therefore not required to give a copy of the payment summary to the Commissioner within 14 days after they make an eligible termination payment or a departing Australia superannuation payment where they have withheld amounts from payments in accordance with Subdivision 12-C , section 12-85 or Subdivision 12-FA , section 12-305 . | The exemption above applies to payment summaries given on or after the date of this notice.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC012/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 14", "Title": "not a religious institution: • for work or services performed by the religious practitioner except for the performance of chaplaincy and/or counselling services; and • for the performance of chaplaincy and/or counselling services where the payment does not exceed the following amounts: • where the entity pays the religious practitioner weekly: $100; or • where the entity pays the religious practitioner fortnightly: $200; or • where the entity pays the religious practitioner monthly: $433", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Notice exempting a class of entities from giving payment summary", "Topic_Category": "Repealed or archived > PAYG withholding > Notices > Notices", "Date_of_Issue": "25 June 2002", "Signatory": "Megan Yong Assistant Commissioner of Taxation", "Registration_Number": "F2006B00322", "Registration_Date": "10 February 2006", "Body": "I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, have exempted certain payers from the requirements under sections 16-155 or 16-160 of Schedule 1 to the Taxation Administration Act 1953 to give the recipient a payment summary. This exemption only applies to withholding payments: • covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases outlined below. | • covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases outlined below. | I vary this requirement to give a payment summary under the power contained in section 16-180 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This exemption applies in respect of payments made on or after 1 July 2002. | This exemption from the requirement to issue a payment summary to the recipient of a withholding payment under section 12-47 of Schedule 1 to the Taxation Administration Act 1953 , applies to payments made by an entity that is not a religious institution: • for work or services performed by the religious practitioner except for the performance of chaplaincy and/or counselling services; and • for the performance of chaplaincy and/or counselling services where the payment does not exceed the following amounts: • where the entity pays the religious practitioner weekly: $100; or • where the entity pays the religious practitioner fortnightly: $200; or • where the entity pays the religious practitioner monthly: $433. | • for work or services performed by the religious practitioner except for the performance of chaplaincy and/or counselling services; and • for the performance of chaplaincy and/or counselling services where the payment does not exceed the following amounts: • where the entity pays the religious practitioner weekly: $100; or • where the entity pays the religious practitioner fortnightly: $200; or • where the entity pays the religious practitioner monthly: $433. | Interpretation | • 'Religious practitioner' takes its meaning from section 995-1 of the Income Tax Assessment Act 1997 . • 'Religious institution' is not a defined term and therefore takes on its ordinary meaning. For guidance, reference may be made to Taxation Ruling TR 92/17 . | • 'Religious practitioner' takes its meaning from section 995-1 of the Income Tax Assessment Act 1997 . • 'Religious institution' is not a defined term and therefore takes on its ordinary meaning. For guidance, reference may be made to Taxation Ruling TR 92/17 .", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC014/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 15", "Title": "not a religious institution to a religious practitioner for work or services except for the performance of chaplaincy and/or counselling services; and • payments made by an entity that is not a religious institution to a religious practitioner for chaplaincy and/or counselling services where the payment does not exceed the following amounts: - where the entity pays the religious practitioner weekly: $100; or - where the entity pays the religious practitioner fortnightly: $200; or - where the entity pays the religious practitioner monthly: $433", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Notice varying the requirements of an annual report", "Topic_Category": "Repealed or archived > PAYG withholding > Notices > Notices", "Date_of_Issue": "25 June 2002", "Signatory": "Megan Yong Assistant Commissioner of Taxation", "Registration_Number": "F2006B00299", "Registration_Date": "24 February 2006", "Body": "I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, have exempted certain payers to provide an annual report under section 16-153(2) of Schedule 1 to the Taxation Administration Act 1953 . A payer will not be required to include the gross amount of a withholding payment, nor the withheld amount (including a nil amount) in their annual report as required under section 16-153(2) of Schedule 1 to the Taxation Administration Act 1953 for withholding payments that are: • covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases outlined below. | • covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases outlined below. | I vary this requirement to provide an annual report under the power contained in section 16-153(6) of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This variation applies in respect of payments made on or after 1 July 2002. | This variation applies in respect of the following classes of payments: • payments made by an entity that is not a religious institution to a religious practitioner for work or services except for the performance of chaplaincy and/or counselling services; and • payments made by an entity that is not a religious institution to a religious practitioner for chaplaincy and/or counselling services where the payment does not exceed the following amounts: - where the entity pays the religious practitioner weekly: $100; or - where the entity pays the religious practitioner fortnightly: $200; or - where the entity pays the religious practitioner monthly: $433. | • payments made by an entity that is not a religious institution to a religious practitioner for work or services except for the performance of chaplaincy and/or counselling services; and • payments made by an entity that is not a religious institution to a religious practitioner for chaplaincy and/or counselling services where the payment does not exceed the following amounts: - where the entity pays the religious practitioner weekly: $100; or - where the entity pays the religious practitioner fortnightly: $200; or - where the entity pays the religious practitioner monthly: $433. | - where the entity pays the religious practitioner weekly: $100; or - where the entity pays the religious practitioner fortnightly: $200; or - where the entity pays the religious practitioner monthly: $433. | Interpretation | • * 'Religious practitioner' takes its meaning from section 995-1 of the Income Tax Assessment Act 1997 . • 'Religious institution' is not a defined term and therefore takes on its ordinary meaning. For guidance, reference may be made to Taxation Ruling TR 92/17 . | • * 'Religious practitioner' takes its meaning from section 995-1 of the Income Tax Assessment Act 1997 . • 'Religious institution' is not a defined term and therefore takes on its ordinary meaning. For guidance, reference may be made to Taxation Ruling TR 92/17 .", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC015/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 17", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "List of Withholding schedules", "Topic_Category": "Repealed or archived > PAYG withholding > Notices > Notices", "Date_of_Issue": "26 June 2003", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, notify under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 that the withholding schedules listed below will be withdrawn from 30 June 2003. The schedules will not apply to payments made after 30 June 2003. | Pay As You Go (PAYG) Withholding Tax Tables NAT 1004.5.2000 Statement of formulas for calculating amount to be withheld NAT 1005.5.2000 Weekly tax table incorporating Medicare levy NAT 1006.5.2000 Fortnightly tax table incorporating Medicare levy NAT 1007.6.2000 Monthly tax table incorporating Medicare levy NAT 1008.6.2000 Weekly with no and half Medicare levy NAT 1010.6.2000 Weekly with Medicare adjustment NAT 1011.6.2000 Fortnightly with Medicare adjustment NAT 1012.6.2000 Monthly with Medicare adjustment NAT 1023.6.2000 Special tax table for actors, variety artists and other entertainers NAT 1024.8.2000 Special daily rates NAT 1025.6.2000 Foreign residents - weekly NAT 1026.6.2000 Foreign residents - fortnightly NAT 1027.4.2001 Foreign residents - monthly NAT 2335.6.2002 Statement of formulas for calculating HECS NAT 3305.6.2002 Statement of formulas for calculating SFSS NAT 3539.6.2002 Calculating HECS and SFSS component NAT 3479.9.2000 Quarterly rates NAT 4466.6.2001 Special tax table for aged pensioners and low income aged persons NAT 7288.6.2002 Special tax table for Joint Development Petroleum Area NAT 2446.5.2000 Statement of formulas for Members of the Defence Force", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC017/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 19", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "List of withholding schedules", "Topic_Category": "Repealed or archived > PAYG withholding > Notices > Notices", "Date_of_Issue": "27 June 2003", "Signatory": "Megan Yong Assistant Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, notify under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 that the withholding schedules listed below will be withdrawn from 30 June 2003. The schedules will not apply to payments made after 30 June 2003. | Pay As You Go (PAYG) Withholding Tax Tables NAT 2173.6.2000 HECS weekly NAT 2185.6.2000 HECS fortnightly NAT 2186.6.2000 HECS monthly NAT 3306.6.2000 SFSS weekly NAT 3307.6.2000 SFSS fortnightly NAT 3308.6.2000 SFSS monthly", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC019/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Notice 21", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Withholding schedule", "Topic_Category": "Repealed or archived > PAYG withholding > Notices > Notices", "Date_of_Issue": "30 June 2003", "Signatory": "Megan Yong Assistant Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, notify under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 that the withholding schedule listed below will be withdrawn from 30 June 2003. The schedule will not apply to payments made after 30 June 2003. | Pay As You Go (PAYG) Withholding Tax Tables NAT 3348.6.2000 Lump Sum Payments in Arrears", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/NOTIC021/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 1", "Title": "", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Variation of rate of withholding", "Topic_Category": "Repealed or archived > PAYG withholding > Payment summaries > Variations", "Date_of_Issue": "28 June 2000", "Signatory": "Michael Carmody Commissioner of Taxation", "Registration_Number": "F2006B00395", "Registration_Date": "21 February 2006", "Body": "1 Allowances: Cents per kilometre car expense payments calculated using the approved rates for payments made up to 5000 business kilometres by applying the rate to the number of kilometres travelled. The rate varies depending on the engine capacity of the vehicle and is prescribed by regulation. 2. Award transport payments for deductible transport expenses. An award transport payment is a transport payment paid under an industrial instrument (i.e. an award, order, determination or industrial agreement) that was in force under Australian law on 29 October 1986. 3. Laundry (not dry cleaning) allowance for deductible clothing up to the threshold amount. The income tax law specifies an amount of $150 as the threshold amount, but this can be increased from time to time by regulation. 4. Award overtime meal allowances up to reasonable allowances amount published in the annual Tax Office Ruling. The allowance must be paid under an industrial instrument in connection with overtime worked. 5. Domestic or overseas travel allowance (excluding overseas accommodation allowance) involving an overnight absence from the payee's ordinary place of residence up to reasonable allowances amount published in the annual Tax Office Ruling. 1. Cents per kilometre car expense payments calculated using the approved rates for payments made up to 5000 business kilometres by applying the rate to the number of kilometres travelled. The rate varies depending on the engine capacity of the vehicle and is prescribed by regulation. 2. Award transport payments for deductible transport expenses. An award transport payment is a transport payment paid under an industrial instrument (i.e. an award, order, determination or industrial agreement) that was in force under Australian law on 29 October 1986. 3. Laundry (not dry cleaning) allowance for deductible clothing up to the threshold amount. The income tax law specifies an amount of $150 as the threshold amount, but this can be increased from time to time by regulation. 4. Award overtime meal allowances up to reasonable allowances amount published in the annual Tax Office Ruling. The allowance must be paid under an industrial instrument in connection with overtime worked. 5. Domestic or overseas travel allowance (excluding overseas accommodation allowance) involving an overnight absence from the payee's ordinary place of residence up to reasonable allowances amount published in the annual Tax Office Ruling.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA001/00001", "Unmatched_Content": "• covered by sections 12-35, 12-40 and 12-45 , Schedule 1 of the Taxation Administration Act 1953; and • within the class of cases described below. | I make this variation of the rate of withholding under the power contained in section 15-15 of Schedule 1 of the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Effective for payments made after 1 July 2000: This variation applies to payments made after 1 July 2000. | Class of cases: • the payee is expected to incur expenses that may be able to be claimed as a tax deduction at least equal to the amount of the allowance, and • the amount and nature of the allowance is shown separately in the accounting records of the payer."}
{"Instrument_Reference": "Variation 10", "Title": "", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Variation of amount required to be withheld", "Topic_Category": "Repealed or archived > PAYG withholding > Payment summaries > Variations", "Date_of_Issue": "28 June 2000", "Signatory": "Michael Carmody Commissioner of Taxation", "Registration_Number": "F2006B00402", "Registration_Date": "21 February 2006", "Body": "I, Michael Joseph Carmody, Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by section 12-190 in Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below. | • covered by section 12-190 in Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Effective for payments made on or after 1 July 2000 | This variation applies to payments made on or after 1 July 2000. | Class of cases | Any payment to a body corporate of residential or commercial property made by a member of that body corporate in respect of 1. body corporate levies; 2. access fees to inspect books of account, insurance policies, rolls, minutes etc; or 3. fees payable to the body corporate for the collection of rents from the common property. | 1. body corporate levies; 2. access fees to inspect books of account, insurance policies, rolls, minutes etc; or 3. fees payable to the body corporate for the collection of rents from the common property.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA010/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 11", "Title": "effective for payments made on or after the date on which a copy of this notice is published in the Gazette", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Variation of amount required to be withheld", "Topic_Category": "Repealed or archived > PAYG withholding > Payment summaries > Variations", "Date_of_Issue": "27 February 2001", "Signatory": "Stuart Forsyth Assistant Commissioner of Taxation", "Registration_Number": "F2006B00211", "Registration_Date": "23 January 2006", "Body": "1 Any payment made by: an insurer to another entity in settlement of a claim under an insurance policy; or 2. an entity operating a statutory compensation scheme to another entity in settlement of a claim for compensation under that scheme. 1. an insurer to another entity in settlement of a claim under an insurance policy; or 2. an entity operating a statutory compensation scheme to another entity in settlement of a claim for compensation under that scheme. Expressions referred to in points one and two above under the heading \"Class of cases\" have the same meaning as in A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA011/00001", "Unmatched_Content": "• covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This variation is effective for payments made on or after the date on which a copy of this notice is published in the Gazette."}
{"Instrument_Reference": "Variation 4", "Title": "", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Variation of amount required to be withheld", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "28 June 2000", "Signatory": "Michael Carmody Commissioner of Taxation", "Registration_Number": "F2006B00403", "Registration_Date": "21 February 2006", "Body": "I, Michael Joseph Carmody, Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by Subdivision 12-B (except section 12-55 ), 12C or 12D in Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below. | • covered by Subdivision 12-B (except section 12-55 ), 12C or 12D in Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Effective for payments made on or after 1 July 2000 | This variation applies to payments made on or after 1 July 2000. | Class of cases | The class of cases consists of those cases where all of the following 3 conditions are satisfied: 1. An entity pays amounts to an individual who is under 18 years of age; 2. The individual has not provided the entity with a TFN declaration that is in effect; 3. The amounts paid by the entity to the individual do not exceed: • where the entity pays the individual weekly: $112; or • where the entity pays the individual fortnightly: $225; or • where the entity pays the individual monthly: $489. | 1. An entity pays amounts to an individual who is under 18 years of age; 2. The individual has not provided the entity with a TFN declaration that is in effect; 3. The amounts paid by the entity to the individual do not exceed: • where the entity pays the individual weekly: $112; or • where the entity pays the individual fortnightly: $225; or • where the entity pays the individual monthly: $489. | • where the entity pays the individual weekly: $112; or • where the entity pays the individual fortnightly: $225; or • where the entity pays the individual monthly: $489. | The threshold amounts apply whether or not the individual is entitled to annual leave loading.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA004/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 5", "Title": "", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Notice of variation of amount required to be withheld", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "20 June 2001", "Signatory": "Murray Crowe Assistant Commissioner of Taxation", "Registration_Number": "F2006B00230", "Registration_Date": "6 February 2006", "Body": "I, Murray Boyd Crowe, Assistant Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953); and • within the class of cases described below. | • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953); and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the TAA 1953 to meet the special circumstances of that class of cases. | Effective for payments made on or after 1 July 2001 | This variation applies to payments made on or after 1 July 2001. | Class of cases | Any payments made to individuals under the age of 18 (eighteen) years where the payment (i) does not exceed $120 per week; and (ii) the supplier does not quote an Australian Business Number (ABN) to the payer. | (i) does not exceed $120 per week; and (ii) the supplier does not quote an Australian Business Number (ABN) to the payer.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA005/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 6", "Title": "effective for payments made on or after 1 July 2000", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Notice of Variation of Rate of Withholding", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "19 December 2000", "Signatory": "Michael Carmody Commissioner of Taxation", "Registration_Number": "F2006B00301", "Registration_Date": "10 February 2006", "Body": "1 Allowances: Cents per kilometre car expense payments calculated using the approved rates for payments made up to 5000 business kilometres by applying the rate to the number of kilometres travelled. The rate varies depending on the engine capacity of the vehicle and is prescribed by regulation. 2. Domestic or overseas travel expenses involving an overnight absence from the payee's ordinary place of residence. 1. Cents per kilometre car expense payments calculated using the approved rates for payments made up to 5000 business kilometres by applying the rate to the number of kilometres travelled. The rate varies depending on the engine capacity of the vehicle and is prescribed by regulation. 2. Domestic or overseas travel expenses involving an overnight absence from the payee's ordinary place of residence.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA006/00001", "Unmatched_Content": "• covered by section 12-60 , Schedule 1 of the Taxation Administration Act 1953; and • within the class of cases described below. | I have made this variation of the rate of withholding under the power contained in section 15-15 of Schedule 1 of the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This variation is effective for payments made on or after 1 July 2000. | Class of cases: • the expense that the payee incurs is related directly to the payee's work or services performed under the labour hire arrangement, • the expenses that the payee incurred may be able to be claimed as a tax deduction at least equal to the amount of the reimbursement, • the payee is able to substantiate the tax deduction claimed, and • the amount and nature of the reimbursement is shown separately in the accounting records of the payer. | • the payee is expected to incur expenses that may be able to be claimed as a tax deduction at least equal to the amount of the allowance, • the payee is able to substantiate the tax deduction claimed, and • the amount and nature of the allowance is shown separately in the accounting records of the payer."}
{"Instrument_Reference": "Variation 7", "Title": "effective for payments made on or after 1 July 2000", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Notice of Variation of Rate of Withholding", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "19 December 2000", "Signatory": "Michael Carmody Commissioner of Taxation", "Registration_Number": "F2006B00295", "Registration_Date": "10 February 2006", "Body": "I, Michael Joseph Carmody, Commissioner of Taxation, have varied to nil the amount required to be withheld from withholding payments that are: • covered by section 12-40 or section 12-45 of Schedule 1 of the Taxation Administration Act 1953; and • within the class of cases described below. | • covered by section 12-40 or section 12-45 of Schedule 1 of the Taxation Administration Act 1953; and • within the class of cases described below. | I have made this variation of the rate of withholding under the power contained in section 15-15 , Schedule 1 of the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | I have exempted entities from the requirement to issue payment summaries under section 16-155 and 16-160 for payments that are: • covered by section 12-40 or section 12-45 of Schedule 1 of the Taxation Administration Act 1953; and • within the class of cases described below. | • covered by section 12-40 or section 12-45 of Schedule 1 of the Taxation Administration Act 1953; and • within the class of cases described below. | I have made this exemption from giving payment summaries under the power contained in section 16-180 of Schedule 1 of the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Effective for payments made after 1 July 2000 | This variation is effective for payments made on or after 1 July 2000. | Class of cases | A payment to an individual (a partner in a partnership or a director or employee of another entity) appointed as a director, member of a committee of management of a company, or an office holder, who is required to remit those payments to another entity (the partnership or the other entity).", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA007/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 8", "Title": "effective for payments made on or after 1 July 2000", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Variation of rate of withholding", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "28 June 2000", "Signatory": "Michael Carmody Commissioner of Taxation", "Registration_Number": "F2006B00404", "Registration_Date": "21 February 2006", "Body": "I, Michael Joseph Carmody, Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by section 12-40 of Schedule 1 of the Taxation Administration Act 1953; and • made to an individual partner that is appointed as a director to a company because of their connection with a particular partnership and subject to a further agreement with the partnership, is required to remit all such fees received in relation to the directorship, to that partnership. | • covered by section 12-40 of Schedule 1 of the Taxation Administration Act 1953; and • made to an individual partner that is appointed as a director to a company because of their connection with a particular partnership and subject to a further agreement with the partnership, is required to remit all such fees received in relation to the directorship, to that partnership. | I make this variation of the rate of withholding under the power contained in section 15-15 , Schedule 1 of the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Effective for payments made after 1 July 2000 | This variation is effective for payments made on or after 1 July 2000.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA008/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 9", "Title": "effective from 1 July 2000 to 30 June 2001 for payments made on or after 1 July 2000 where all or part of a *supply to which the payment relates is made after that date", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Variation of rate of withholding", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "28 June 2000", "Signatory": "Commissioner of Taxation", "Registration_Number": "F2006B00230", "Registration_Date": "20 June 2001", "Body": "I, Michael Joseph Carmody, Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are • covered by section 12-190 , Schedule 1 of the Taxation Administration Act 1953; and • within the class of cases described below. | • covered by section 12-190 , Schedule 1 of the Taxation Administration Act 1953; and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 , Schedule 1 of the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Effective for payments made between 1 July 2000 and 30 June 2001 | This variation is effective from 1 July 2000 to 30 June 2001 for payments made on or after 1 July 2000 where all or part of a *supply to which the payment relates is made after that date. | [* as defined in section 9-10 of the A New Tax System (Goods and Services Act) 1999 (GST Act 1999)] | Class of cases | 1. Any payments made to individuals under the age of 18 (eighteen) years where the payment (i) does not exceed $120 per week; and (ii) the supplier does not quote an Australian Business Number (ABN) to the payer. | (i) does not exceed $120 per week; and (ii) the supplier does not quote an Australian Business Number (ABN) to the payer. | 2. Any payment to an indigenous artist for artistic works where the indigenous artist (i) has income from art activities of less than $10 000 per annum; (ii) qualifies for a Special Zone A rebate; and (iii) does not quote an ABN to the payer. | (i) has income from art activities of less than $10 000 per annum; (ii) qualifies for a Special Zone A rebate; and (iii) does not quote an ABN to the payer. | 3. Any payment where the supplier has not quoted an ABN and the payment is wholly for a (i) financial supply as defined in Part 3-1, Division 3 of A New Tax System (Goods and Services Tax) Regulations 1999 (GST Regulations 1999). However, the requirements in subregulation 40-13(1)(a) and (b) Part 3-1, Division 3 the GST Regulations 1999 need not be satisfied; (ii) supply of residential rent as described in subdivision 40-B of the GST Act 1999; (iii) supply of residential premises as described in subdivision 40-C GST of the Act 1999; and (iv) supply of precious metals as described in subdivision 40-D of the GST Act 1999; and (v) supply by a school tuckshop or canteen as described in subdivision 40-E of the GST Act 1999. | (i) financial supply as defined in Part 3-1, Division 3 of A New Tax System (Goods and Services Tax) Regulations 1999 (GST Regulations 1999). However, the requirements in subregulation 40-13(1)(a) and (b) Part 3-1, Division 3 the GST Regulations 1999 need not be satisfied; (ii) supply of residential rent as described in subdivision 40-B of the GST Act 1999; (iii) supply of residential premises as described in subdivision 40-C GST of the Act 1999; and (iv) supply of precious metals as described in subdivision 40-D of the GST Act 1999; and (v) supply by a school tuckshop or canteen as described in subdivision 40-E of the GST Act 1999.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA009/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 12", "Title": "", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Notice of variation of amount required to be withheld", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "20 June 2001", "Signatory": "Murray Crowe Assistant Commissioner of Taxation", "Registration_Number": "F2006B00477", "Registration_Date": "11 May 2004", "Body": "I, Murray Boyd Crowe, Assistant Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953); and • within the class of cases described below. | • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953); and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the TAA 1953 to meet the special circumstances of that class of cases. | Effective for payments made from 1 July 2001 to 30 June 2002 | This variation applies to payments made from 1 July 2001 to 30 June 2002. | Class of cases | Any payment to an indigenous artist for artistic works where the indigenous artist: (i) qualifies for a Special Zone A rebate; and (ii) does not quote an Australian Business Number (ABN) to the payer. | (i) qualifies for a Special Zone A rebate; and (ii) does not quote an Australian Business Number (ABN) to the payer.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA012/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 13", "Title": "", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Variation of rate of withholding", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "28 June 2000", "Signatory": "Michael Carmody Commissioner of Taxation", "Registration_Number": "F2006B00294", "Registration_Date": "25 June 2002", "Body": "I, Michael Joseph Carmody, Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by section 12-190 of Schedule 1 to the Tax Administration Act 1953 (TAA 1953); and • within the class of cases described below. | • covered by section 12-190 of Schedule 1 to the Tax Administration Act 1953 (TAA 1953); and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Effective for payments made from 1 July 2000 to 31 December 2000 | This variation applies to payments made from 1 July 2000 to 31 December 2000. | Class of cases | Any payment to a religious practitioner for performing any: 1. pastoral duties; and 2. other duties directly related to the practice, study, teaching or propagation of religious beliefs. | 1. pastoral duties; and 2. other duties directly related to the practice, study, teaching or propagation of religious beliefs.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA013/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 14", "Title": "", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Notice of variation of amount required to be withheld", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "20 June 2001", "Signatory": "Murray Crowe Assistant Commissioner of Taxation", "Registration_Number": "F2006B00294", "Registration_Date": "25 June 2002", "Body": "I, Murray Boyd Crowe, Assistant Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by section 12-190 of Schedule 1 to the Tax Administration Act 1953 (TAA 1953); and • within the class of cases described below. | • covered by section 12-190 of Schedule 1 to the Tax Administration Act 1953 (TAA 1953); and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the TAA 1953 to meet the special circumstances of that class of cases. | Effective for payments made from 1 July 2001 to 30 June 2002 | This variation applies to payments made from 1 July 2001 to 30 June 2002. | Class of cases | Any payment to a religious practitioner for performing any: 1. pastoral duties; or 2. other duties directly related to the practice, study, teaching or propagation of religious beliefs. | 1. pastoral duties; or 2. other duties directly related to the practice, study, teaching or propagation of religious beliefs.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA014/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 16", "Title": "effective for payments made on or after the date on which a copy of this notice is published in the Gazette", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Variation of amount required to be withheld", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "23 October 2001", "Signatory": "Stuart Forsyth Assistant Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "I, Stuart Frederick Forsyth, Assistant Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below. | • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This variation is effective for payments made on or after the date on which a copy of this notice is published in the Gazette. | Class of cases | Any payment where the supplier has not quoted an ABN and the payment is wholly for a: • financial supply as defined in Part 3-1, Division 40 of A New Tax System (Goods and Services Tax) Regulations 1999 (\"GST Regulations\"). However, the requirements in subregulation 40-50.9 (1)(a) and (b) Part 3-1, Division 40 of the GST Regulations need not be satisfied. | • financial supply as defined in Part 3-1, Division 40 of A New Tax System (Goods and Services Tax) Regulations 1999 (\"GST Regulations\"). However, the requirements in subregulation 40-50.9 (1)(a) and (b) Part 3-1, Division 40 of the GST Regulations need not be satisfied.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA016/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 17", "Title": "effective for payments made on or after the date on which a copy of this notice is published in the Gazette", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Variation of amount required to be withheld", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "19 November 2001", "Signatory": "Stuart Forsyth Assistant Commissioner of Taxation", "Registration_Number": "F2006B00321", "Registration_Date": "10 February 2006", "Body": "I, Stuart Frederick Forsyth, Assistant Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below. | • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This variation is effective for payments made on or after the date on which a copy of this notice is published in the Gazette. | Class of cases | Any payment where the supplier has not quoted an ABN and the payment is wholly for a: • financial supply as defined in Part 3-1, Division 40 of A New Tax System (Goods and Services Tax) Regulations 1999 (\"GST Regulations\"). However, the requirements in subregulation 40-5.09 (1)(a) and (b) Part 3-1, Division 40 of the GST Regulations need not be satisfied. | • financial supply as defined in Part 3-1, Division 40 of A New Tax System (Goods and Services Tax) Regulations 1999 (\"GST Regulations\"). However, the requirements in subregulation 40-5.09 (1)(a) and (b) Part 3-1, Division 40 of the GST Regulations need not be satisfied.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA017/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 19", "Title": "", "Enabling_Act": "Pay As You Go (PAYG) Withholding", "Document_Type": "Notice of variation of amount required to be withheld", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "29 May 2002", "Signatory": "Megan Yong Acting Assistant Commissioner of Taxation", "Registration_Number": "F2006B00477", "Registration_Date": "11 May 2004", "Body": "I, Megan Elizabeth Yong, Acting Assistant Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953) ; and • within the class of cases described below. | • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953) ; and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the TAA 1953 to meet the special circumstances of that class of cases. | This variation applies to payments made from 1 July 2002 to 30 June 2003. | Any payment to an indigenous artist for artistic works where the indigenous artist: (i) qualifies for a Special Zone A rebate; and (ii) does not quote an Australian Business Number (ABN) to the payer. | (i) qualifies for a Special Zone A rebate; and (ii) does not quote an Australian Business Number (ABN) to the payer.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA019/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 21", "Title": "not a religious institution to a religious practitioner for work or services except for the performance of chaplaincy and/or counselling services; and • payments made by an entity that is not a religious institution to a religious practitioner, for chaplaincy and/or counselling services, where the payment does not exceed the following amounts: - where the entity pays the religious practitioner weekly: $100; or - where the entity pays the religious practitioner fortnightly: $200; or - where the entity pays the religious practitioner monthly: $433", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Variation of amount required to be withheld", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "25 June 2002", "Signatory": "Megan Yong Assistant Commissioner of Taxation", "Registration_Number": "F2006B00292", "Registration_Date": "7 February 2006", "Body": "I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, have varied to nil, the amount required to be withheld from withholding payments that are made to a religious practitioner and are: • covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | • covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This variation applies to payments made on or after 1 July 2002. | This variation applies in respect of the following classes of payments: • payments made by an entity that is not a religious institution to a religious practitioner for work or services except for the performance of chaplaincy and/or counselling services; and • payments made by an entity that is not a religious institution to a religious practitioner, for chaplaincy and/or counselling services, where the payment does not exceed the following amounts: - where the entity pays the religious practitioner weekly: $100; or - where the entity pays the religious practitioner fortnightly: $200; or - where the entity pays the religious practitioner monthly: $433. | • payments made by an entity that is not a religious institution to a religious practitioner for work or services except for the performance of chaplaincy and/or counselling services; and • payments made by an entity that is not a religious institution to a religious practitioner, for chaplaincy and/or counselling services, where the payment does not exceed the following amounts: - where the entity pays the religious practitioner weekly: $100; or - where the entity pays the religious practitioner fortnightly: $200; or - where the entity pays the religious practitioner monthly: $433. | - where the entity pays the religious practitioner weekly: $100; or - where the entity pays the religious practitioner fortnightly: $200; or - where the entity pays the religious practitioner monthly: $433. | Interpretation | • 'Religious practitioner' takes its meaning from section 995-1 of the Income Tax Assessment Act 1997 . • 'Religious institution' is not a defined term and therefore takes on its ordinary meaning. For guidance, reference may be made to Taxation Ruling TR 92/17 . | • 'Religious practitioner' takes its meaning from section 995-1 of the Income Tax Assessment Act 1997 . • 'Religious institution' is not a defined term and therefore takes on its ordinary meaning. For guidance, reference may be made to Taxation Ruling TR 92/17 .", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA021/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 22", "Title": "not a defined term and therefore takes on its ordinary meaning. For guidance, reference may be made to Taxation Ruling TR 92/17 . • A quarter is defined in section 995-1 of the Income Tax Assessment Act 1997 as a period of three months ending 31 March, 30 June, 30 September or 31 December", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Variation of amount required to be withheld", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "25 June 2002", "Signatory": "Megan Yong Assistant Commissioner of Taxation", "Registration_Number": "F2006B00298", "Registration_Date": "7 February 2006", "Body": "I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, have varied to nil, the amount required to be withheld from a withholding payment that is made to a religious practitioner and is: • covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases listed below. | • covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases listed below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This variation applies to payments made on or after 1 July 2002. | This variation applies to payments made by a religious institution to a religious practitioner for locum services performed for a period of not greater than two (2) days in a quarter. Previous services performed in the quarter count in determining whether the religious practitioner has performed locum services for a period of not greater than two (2) days in a quarter. | Interpretation | • For the purpose of this variation, 'locum services' include activities performed by a religious practitioner in relieving another religious practitioner of his or her duties. • 'Religious practitioner' takes its meaning from section 995-1 of the Income Tax Assessment Act 1997 . • 'Religious institution' is not a defined term and therefore takes on its ordinary meaning. For guidance, reference may be made to Taxation Ruling TR 92/17 . • A quarter is defined in section 995-1 of the Income Tax Assessment Act 1997 as a period of three months ending 31 March, 30 June, 30 September or 31 December. | • For the purpose of this variation, 'locum services' include activities performed by a religious practitioner in relieving another religious practitioner of his or her duties. • 'Religious practitioner' takes its meaning from section 995-1 of the Income Tax Assessment Act 1997 . • 'Religious institution' is not a defined term and therefore takes on its ordinary meaning. For guidance, reference may be made to Taxation Ruling TR 92/17 . • A quarter is defined in section 995-1 of the Income Tax Assessment Act 1997 as a period of three months ending 31 March, 30 June, 30 September or 31 December.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA022/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 23", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Variation of amount required to be withheld", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "25 June 2002", "Signatory": "Megan Yong Assistant Commissioner of Taxation", "Registration_Number": "F2006B00294", "Registration_Date": "7 February 2006", "Body": "I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, have varied to nil the amount required to be withheld from withholding payments that are made to a religious practitioner and are: • covered by section 12-47 , Schedule 1 to the Taxation Administration Act 1953 ; | • covered by section 12-47 , Schedule 1 to the Taxation Administration Act 1953 ; | and • within the class of cases described below. | • within the class of cases described below. | I make this variation of the rate of withholding under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This variation applies to payments made on or after 1 July 2002. | There is no requirement to withhold an amount, for the 2002/03 and future income years, from an allowance as described below, provided: • the payee is expected to incur expenses that may be able to be claimed as a tax deduction at least equal to the amount of the allowance, • the payee is able to substantiate the tax deduction claimed, and • the amount and nature of the allowance is shown separately in the accounting records of the payer. | • the payee is expected to incur expenses that may be able to be claimed as a tax deduction at least equal to the amount of the allowance, • the payee is able to substantiate the tax deduction claimed, and • the amount and nature of the allowance is shown separately in the accounting records of the payer. | Allowances: | 1. Cents per kilometre car expense payments calculated using the approved rates for payments made up to 5000 business kilometres by applying the rate to the number of kilometres travelled. The rate varies depending on the engine capacity of the vehicle and is prescribed by regulation (under the Income Tax Assessment Regulations 1997 ). | 2. Domestic or overseas travel allowance (excluding overseas accommodation allowance) involving an overnight absence from the payee's ordinary place of residence up to the reasonable allowances amount published in the annual Tax Office Ruling relating to allowances.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA023/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 24", "Title": "effective for payments made on or after 1 July 2002", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Variation of amount required to be withheld", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "28 June 2002", "Signatory": "Megan Yong Assistant Commissioner of Taxation", "Registration_Number": "F2006B00300", "Registration_Date": "10 February 2006", "Body": "I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, vary the amount required to be withheld as described below from withholding payments that are: • covered by subdivision 12-B (Payments for work and services) of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953 ); and • within the class of cases described below. | • covered by subdivision 12-B (Payments for work and services) of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953 ); and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the TAA 1953 to meet the special circumstances of that class of cases. | Payments covered by subdivision 12-B of Schedule 1 to the TAA 1953 , where (i) part of the payment is paid, or is to be paid, as a donation to a deductible gift recipient specified or endorsed under Division 30 of Income Tax Assessment Act 1997 (ITAA 1997 ) by a payer; (ii) the donation is paid to the deductible gift recipient by the payer of the withholding payment at the direction of the payee; (iii) the donation is made under a regular planned giving arrangement; and (iv) the payee has not advised the payer that they do not want a variation to the amount withheld. | (i) part of the payment is paid, or is to be paid, as a donation to a deductible gift recipient specified or endorsed under Division 30 of Income Tax Assessment Act 1997 (ITAA 1997 ) by a payer; (ii) the donation is paid to the deductible gift recipient by the payer of the withholding payment at the direction of the payee; (iii) the donation is made under a regular planned giving arrangement; and (iv) the payee has not advised the payer that they do not want a variation to the amount withheld. | In working out how much a payer is required to withhold under the withholding schedules (known as the PAYG tax tables), a payer may disregard so much of a withholding payment (covered by subdivision 12-B of Schedule 1 to the TAA 1953 ) that is paid to a deductible gift recipient by the payer on behalf of the payee. | A deductible gift recipient is defined in section 995-1 of the ITAA 1997 to take its meaning from section 30-227 of the ITAA 1997 . | This variation is effective for payments made on or after 1 July 2002.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA024/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 25", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Variation of amount required to be withheld", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "3 March 2003", "Signatory": "Megan Yong Assistant Commissioner of Taxation", "Registration_Number": "F2006B01573", "Registration_Date": "8 September 2004", "Body": "I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, have varied to nil the amount required to be withheld from a withholding payment that is: • covered by section 12-110 or 12-115 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | • covered by section 12-110 or 12-115 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the TAA 1953 to meet the special circumstances of that class of cases. | This variation applies to payments made on or after 3 March 2003. | 1. The amount paid as a wage to a participant in a project under the Community Development Employment Projects (CDEP) program from the wages component of a grant made under the program; and | 2. The amount paid by way of a benefit under Part 3.15A of the Social Security Act 1991 (CDEP Scheme Participant Supplement).", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA025/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 26", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Pay as you go (PAYG) withholding", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "26 June 2003", "Signatory": "Megan Yong Assistant Commissioner of Taxation", "Registration_Number": "F2006B00477", "Registration_Date": "11 May 2004", "Body": "I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 ( TAA 1953 ), and • * within the class of cases described below. | • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 ( TAA 1953 ), and • * within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the TAA 1953 to meet the special circumstances of that class of cases. | This variation applies to payments made from 1 July 2003 to 30 June 2004. | Class of cases | Any payment to an indigenous artist for artistic works where the indigenous artist: (i) qualifies for a Special Zone A rebate, and (ii) does not quote an Australian Business Number (ABN) to the payer. | (i) qualifies for a Special Zone A rebate, and (ii) does not quote an Australian Business Number (ABN) to the payer.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA026/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 28", "Title": "effective for payments made on or after the date on which a copy of this notice is published in the Gazette", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Pay as you go (PAYG) withholding", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "17 November 2003", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2006B00211", "Registration_Date": "23 January 2006", "Body": "1 Any payment made by: an insurer to another entity in settlement of a claim under an insurance policy, or 2. an entity operating a statutory compensation scheme to another entity in settlement of a claim for compensation under that scheme, or 3. an entity operating a compulsory third party scheme to another entity in settlement of a claim for compensation under that scheme. 1. an insurer to another entity in settlement of a claim under an insurance policy, or 2. an entity operating a statutory compensation scheme to another entity in settlement of a claim for compensation under that scheme, or 3. an entity operating a compulsory third party scheme to another entity in settlement of a claim for compensation under that scheme. Expressions used in the class of cases have the same meaning as in A New Tax System (Goods and Services Tax) Act 1999.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA028/00001", "Unmatched_Content": "Notice of variation of amount required to be withheld: • covered by section 12-190 in Schedule 1 to the Taxation Administration Act 1953, and • within the class of cases described below. | I made this variation of the amount required to be withheld under the power contained in section 15-15 in Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This variation is effective for payments made on or after the date on which a copy of this notice is published in the Gazette."}
{"Instrument_Reference": "Variation 29", "Title": "effective for payments made from 1 January 2004", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Pay as you go (PAYG) withholding", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "12 December 2003", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2005B03114", "Registration_Date": "14 October 2005", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, vary the amount required to be withheld to an amount equal to twenty (20) percent of the payment, where the payment is: • covered by section 12-35 or subsection 12-60(2) in Schedule 1 to the Taxation Administration Act 1953 and of a kind covered by regulation 44(1)(c) of the Taxation Administration Regulations 1976, and • within the class of cases described below. | • covered by section 12-35 or subsection 12-60(2) in Schedule 1 to the Taxation Administration Act 1953 and of a kind covered by regulation 44(1)(c) of the Taxation Administration Regulations 1976, and • within the class of cases described below. | I made this variation of the amount required to be withheld under the power contained in section 15-15 in Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This variation is effective for payments made from 1 January 2004. | Class of cases | Payments made under a contract to an individual engaged as a performing artist to perform in a promotional activity that is: (i) conducted in the presence of an audience, or (ii) intended to be communicated to an audience by print or electronic media, or (iii) for a film or tape, or (iv) for a television or radio broadcast, and where the individual has provided the payer with a tax file number declaration form quoting their tax file number. | (i) conducted in the presence of an audience, or (ii) intended to be communicated to an audience by print or electronic media, or (iii) for a film or tape, or (iv) for a television or radio broadcast, and where the individual has provided the payer with a tax file number declaration form quoting their tax file number. | Expressions referred to above under the heading 'Class of cases' have the same meaning as in regulation 44 of the Taxation Administration Regulations 1976.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA029/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 30", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Pay as you go (PAYG) withholding", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "11 May 2004", "Signatory": "Megan Yong Assistant Commissioner of Taxation Delegate of the Commissioner of Taxation", "Registration_Number": "F2006B00477", "Registration_Date": "6 March 2006", "Body": "I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953), and • within the class of cases described below. | • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953), and • within the class of cases described below. | I made this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the TAA 1953 to meet the special circumstances of that class of cases. | This variation applies to payments made from 1 July 2004. | Class of cases | Any payment to an Indigenous artist for artistic works where the Indigenous artist: (i) works or lives in zone A (ordinary or special); and (ii) does not quote an Australian Business Number (ABN) to the payer. | (i) works or lives in zone A (ordinary or special); and (ii) does not quote an Australian Business Number (ABN) to the payer. | Artistic works includes the following: • graphic work, photograph, sculpture, painting or collage; • a work of artistic craftsmanship; and • the performance or presentation by a person of, or the participation by a person in any music, play, dance, entertainment, display, exhibition or similar activity of a cultural nature. | • graphic work, photograph, sculpture, painting or collage; • a work of artistic craftsmanship; and • the performance or presentation by a person of, or the participation by a person in any music, play, dance, entertainment, display, exhibition or similar activity of a cultural nature.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA030/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 31", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Notice of withdrawal of variation notice", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "8 September 2004", "Signatory": "John Michael Becker Assistant Commissioner of Taxation", "Registration_Number": "F2006B01573", "Registration_Date": "11 September 2006", "Body": "I, John Michael Becker, Assistant Commissioner of Taxation, notify that I have withdrawn the variation notice signed by Megan Yong at Sydney, dated 3rd March 2003 and published in Gazette No. S68, 4 March 2003. The withdrawal takes effect from 31 October 2004. The variation will not apply to payments made after 31 October 2004. | The variation notice was issued pursuant to section 15-15 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953) to meet the special circumstance of a class of payees | The variation applied to payments made on or after 3 March 2003. | Class of cases | 1. The amount paid as a wage to a participant in a project under the Community Development Employment Projects (CDEP) program from the wages component of a grant made under the program; and 2. The amount paid by way of a benefit under Part 3.15A of the Social Security Act 1991 (CDEP Scheme Participant Supplement). | 1. The amount paid as a wage to a participant in a project under the Community Development Employment Projects (CDEP) program from the wages component of a grant made under the program; and 2. The amount paid by way of a benefit under Part 3.15A of the Social Security Act 1991 (CDEP Scheme Participant Supplement).", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA031/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 32", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Notice of variation", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "8 September 2004", "Signatory": "John Michael Becker Assistant Commissioner of Taxation", "Registration_Number": "F2006B01573", "Registration_Date": "11 September 2006", "Body": "1 Payments which include amounts paid: as a wage to a participant in a project under the Community Development Employment Projects (CDEP) program from the wages component of a grant made under the program, 2. by way of a benefit under Part 3.15A of the Social Security Act 1991 (CDEP Scheme Participant Supplement) and 3. as top up payments associated with these payments. 1. as a wage to a participant in a project under the Community Development Employment Projects (CDEP) program from the wages component of a grant made under the program, 2. by way of a benefit under Part 3.15A of the Social Security Act 1991 (CDEP Scheme Participant Supplement) and 3. as top up payments associated with these payments.", "Related_Explanatory_Statements": "", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA032/00001", "Unmatched_Content": "• covered by Subdivisions 12B or 12D of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | The amount of withholding is varied to the amount calculated using the rules set down in NAT 12005, PAYG withholding guide - a guide for payers participating in Community Development Projects (CDEP). | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases."}
{"Instrument_Reference": "Variation 33", "Title": "registered on the Federal Register of Legislative Instruments", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Notice of variation", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "10 July 2009", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2009L02794", "Registration_Date": "14 July 2009", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, vary the amount required to be withheld as described below from withholding payments that are: • covered by subdivision 12-B (Payments for work and services) of Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below. | • covered by subdivision 12-B (Payments for work and services) of Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Class of cases | This variation applies to payments covered by subdivision 12-B of Schedule 1 to the Taxation Administration Act 1953 that are made to individuals engaged in foreign service whose foreign earnings from that service are not exempt under Subsection 23AG of the Income Tax Assessment Act 1936 . | Amount required to be withheld | The Australian tax amount to be withheld is the amount: • which would normally be withheld in Australia from the Australian dollar equivalent of those earnings, under the relevant Pay as you go withholding tax table as if the earnings were not foreign earnings. The amount is based on the information the payee supplied on a Tax file number declaration and, if applicable, a Withholding declaration . less • the Australian dollar equivalent of the amount of tax to be withheld and paid to the foreign country in relation to the individual's foreign income tax liability for the provision of the service for the relevant period in that country. | • which would normally be withheld in Australia from the Australian dollar equivalent of those earnings, under the relevant Pay as you go withholding tax table as if the earnings were not foreign earnings. The amount is based on the information the payee supplied on a Tax file number declaration and, if applicable, a Withholding declaration . less • the Australian dollar equivalent of the amount of tax to be withheld and paid to the foreign country in relation to the individual's foreign income tax liability for the provision of the service for the relevant period in that country. | If the resulting withholding amount is zero or negative, there is no amount to withhold. | Commencement | This instrument commences on the day after the instrument is registered on the Federal Register of Legislative Instruments.", "Related_Explanatory_Statements": "Variation 33 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA033/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 34", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Notice of variation", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "", "Signatory": "Signed on Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2012L00884", "Registration_Date": "18 April 2012", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: 1. Covered by Subdivision 12-B (except section 12-55), 12C or 12D in Schedule 1 to the Taxation Administration Act 1953 and the payee: • is an individual who is under 18 years of age at the time of payment, and • has not provided the payer with a TFN declaration that is in effect, and • is to receive an amount which does not exceed: - $350 where the payer pays the payee weekly or - $700 where the payer pays the payee fortnightly or - $1,517 where the payer pays the payee monthly. Or 2. Covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953); and the supplier: • is an individual who is under 18 years of age at the time of payment, and • does not quote an Australian Business Number (ABN) to the payer and • the amount does not exceed $350 per week for the period. | 1. Covered by Subdivision 12-B (except section 12-55), 12C or 12D in Schedule 1 to the Taxation Administration Act 1953 and the payee: • is an individual who is under 18 years of age at the time of payment, and • has not provided the payer with a TFN declaration that is in effect, and • is to receive an amount which does not exceed: - $350 where the payer pays the payee weekly or - $700 where the payer pays the payee fortnightly or - $1,517 where the payer pays the payee monthly. Or 2. Covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953); and the supplier: • is an individual who is under 18 years of age at the time of payment, and • does not quote an Australian Business Number (ABN) to the payer and • the amount does not exceed $350 per week for the period. | • is an individual who is under 18 years of age at the time of payment, and • has not provided the payer with a TFN declaration that is in effect, and • is to receive an amount which does not exceed: - $350 where the payer pays the payee weekly or - $700 where the payer pays the payee fortnightly or - $1,517 where the payer pays the payee monthly. | - $350 where the payer pays the payee weekly or - $700 where the payer pays the payee fortnightly or - $1,517 where the payer pays the payee monthly. | • is an individual who is under 18 years of age at the time of payment, and • does not quote an Australian Business Number (ABN) to the payer and • the amount does not exceed $350 per week for the period. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This instrument also revokes PAYG withholding variation - Under 18 years of age and no Tax File Number declared (Instrument No: F2006B00403) registered on 21 st February 2006 and PAYG withholding variation - Under 18 years of age and no ABN (Instrument No: F2006B00230) registered on 6 th February 2006. | Commencement | This variation applies to payments made on or after 1st July 2012.", "Related_Explanatory_Statements": "Variation 34 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative Instrument repeals Variation 4 (F2006B00403) and Variation 5 (F2006B00230) | This instrument also revokes PAYG withholding variation - Under 18 years of age and no Tax File Number declared (Instrument No: F2006B00403) registered on 21 st February 2006 and PAYG withholding variation - Under 18 years of age and no ABN (Instrument No: F2006B00230) registered on 6 th February 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA034/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 35", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Notice of variation", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "", "Signatory": "Signed on 15 March Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2013L00521", "Registration_Date": "21 March 2013", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by sections 12-35, 12-40 and 12-45 of Schedule 1 to the Taxation Administration Act 1953 • within the class of cases described below. | • covered by sections 12-35, 12-40 and 12-45 of Schedule 1 to the Taxation Administration Act 1953 • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This legislative instrument revokes Legislative Instrument No. F2006B00395 registered on the 21st February 2006. | Commencement | This instrument commences on the day after registration on the Federal Register of Legislative Instruments. | Class of cases | There is no requirement to withhold an amount from allowances as described below, provided: • the payee is expected to incur expenses that may be able to be claimed as a tax deduction at least equal to the amount of the allowance • the amount and nature of the allowance is shown separately in the accounting records of the payer. | • the payee is expected to incur expenses that may be able to be claimed as a tax deduction at least equal to the amount of the allowance • the amount and nature of the allowance is shown separately in the accounting records of the payer. | Allowances: | 1. Cents per kilometre car expense payments up to amounts calculated using the approved cents per kilometre rates (to a maximum of 5000 business kilometres) plus 1.5 cents to the number of kilometres travelled. The approved rate varies depending on the engine capacity of the vehicle and is prescribed by regulation. | 2. Award transport payments for deductible transport expenses. An award transport payment is a transport payment paid under an industrial instrument (i.e. an award, order, determination or industrial agreement) that was in force under Australian law on 29 October 1986. | 3. Laundry (not dry cleaning) allowance for deductible clothing up to the threshold amount. The income tax law specifies an amount of $150 as the threshold amount, but this can be increased from time to time by regulation. | 4. Award overtime meal allowances up to reasonable allowances amount published in the annual ATO Ruling. The allowance must be paid under an industrial instrument in connection with overtime worked. | 5. Domestic or overseas travel allowance (excluding overseas accommodation allowance) involving an overnight absence from the payee's ordinary place of residence up to reasonable allowances amount published in the annual ATO Ruling.", "Related_Explanatory_Statements": "Variation 35 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument revokes Legislative Instrument No. F2006B00395 registered on the 21st February 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA035/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 36", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Notice of variation", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "15 March 2013", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2013L00522", "Registration_Date": "21 March 2013", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by section 13-5 of Schedule 1 to the Taxation Administration Act 1953 • within the class of cases described below. | • covered by section 13-5 of Schedule 1 to the Taxation Administration Act 1953 • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Commencement | This instrument commences on the day after registration on the Federal Register of Legislative Instruments. | Class of cases | Any alienated personal services payment that is: • received by a personal services entity, relates to one or more individuals' personal services income • salary or wages paid to the individual, or individuals, within 14 days after the end of the relevant PAYG payment period, and • the payment is equal to, or greater than either: 1. 70% of the gross personal services income (exclusive of GST) received by the personal services entity during the current PAYG payment period; or 2. A net personal services income percentage applied to the gross personal services income (exclusive of GST) received by the personal services entity during the current PAYG payment period -The net personal services income percentage is calculated by dividing the personal services entity's gross personal services income (exclusive of GST) less allowable deductions (excluding salary or wages paid in accordance with subsection 86-15(4) of the Income Tax Assessment Act 1997 ) for the previous income year by the personal services entity's gross personal services income (exclusive of GST) for the previous income year and multiplying this amount by 100. | • received by a personal services entity, relates to one or more individuals' personal services income • salary or wages paid to the individual, or individuals, within 14 days after the end of the relevant PAYG payment period, and • the payment is equal to, or greater than either: 1. 70% of the gross personal services income (exclusive of GST) received by the personal services entity during the current PAYG payment period; or 2. A net personal services income percentage applied to the gross personal services income (exclusive of GST) received by the personal services entity during the current PAYG payment period -The net personal services income percentage is calculated by dividing the personal services entity's gross personal services income (exclusive of GST) less allowable deductions (excluding salary or wages paid in accordance with subsection 86-15(4) of the Income Tax Assessment Act 1997 ) for the previous income year by the personal services entity's gross personal services income (exclusive of GST) for the previous income year and multiplying this amount by 100. | 1. 70% of the gross personal services income (exclusive of GST) received by the personal services entity during the current PAYG payment period; or 2. A net personal services income percentage applied to the gross personal services income (exclusive of GST) received by the personal services entity during the current PAYG payment period -The net personal services income percentage is calculated by dividing the personal services entity's gross personal services income (exclusive of GST) less allowable deductions (excluding salary or wages paid in accordance with subsection 86-15(4) of the Income Tax Assessment Act 1997 ) for the previous income year by the personal services entity's gross personal services income (exclusive of GST) for the previous income year and multiplying this amount by 100.", "Related_Explanatory_Statements": "Variation 36 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA036/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 37", "Title": "nil", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Notice of variation", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "31 March 2014", "Signatory": "Steve Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2014L00379", "Registration_Date": "3 April 2014", "Body": "I, Steve Vesperman, Deputy Commissioner of Taxation, vary the amount required to be withheld as described below from withholding payments that are: • Covered by Paragraph 1 of Article 17, of the Australia and United States international tax agreement and • Within the class of cases described below. | • Covered by Paragraph 1 of Article 17, of the Australia and United States international tax agreement and • Within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | For payments covered by this variation I use the power contained in section 16-180 of Schedule 1 to the Taxation Administration Act 1953 to exempt the payer from providing a payment summary to the relevant payee. | Commencement | This instrument commences on the day after registration on the Federal Register of Legislative Instruments. | Class of cases | Any alienated personal services payment that is: • to entertainers and sport persons who are residents of the United States of America • to payments for entertainment and sports activities carried on in Australia • where the combined payments to the entertainer / sports person from such activities do not exceed US $10,000 or its equivalent in Australian dollars, for the year of income concerned. | • to entertainers and sport persons who are residents of the United States of America • to payments for entertainment and sports activities carried on in Australia • where the combined payments to the entertainer / sports person from such activities do not exceed US $10,000 or its equivalent in Australian dollars, for the year of income concerned. | Amount required to be withheld | The amount to be withheld from payments covered by this instrument is nil. | Variation to the requirement to issue a payment summary | Where no withholding has occurred from the payments made to a payee in a financial year as a result of this variation, the payer will not be required to issue a payment summary to the payee in respect of these withholding payments.", "Related_Explanatory_Statements": "Variation 37 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA037/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 38", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "17 June 2015", "Signatory": "Steve Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2015L01047", "Registration_Date": "30 June 2015", "Body": "I, Steve Vesperman, Deputy Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by sections 12-35, 12-40 and 12-45 of Schedule 1 to the Taxation Administration Act 1953 • within the class of cases described below. | • covered by sections 12-35, 12-40 and 12-45 of Schedule 1 to the Taxation Administration Act 1953 • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Commencement | This instrument applies from 1 July 2015. | Repeal of previous instrument | Taxation Administration Act 1953 - PAYG Withholding Variation: Allowances - F2013L00521 , registered on 21/03/2013 is repealed on the commencement of this Instrument. | Class of cases | There is no requirement to withhold an amount from allowances as described below, provided: • the payee is expected to incur expenses that may be able to be claimed as a tax deduction at least equal to the amount of the allowance • the amount and nature of the allowance is shown separately in the accounting records of the payer. | • the payee is expected to incur expenses that may be able to be claimed as a tax deduction at least equal to the amount of the allowance • the amount and nature of the allowance is shown separately in the accounting records of the payer. | Allowances: | 1. Cents per kilometre car expense payments up to amounts calculated using the approved cents per kilometre rate (to a maximum of 5000 business kilometres). | 2. Award transport payments for deductible transport expenses. An award transport payment is a transport payment paid under an industrial instrument (i.e. an award, order, determination or industrial agreement) that was in force under Australian law on 29 October 1986. | 3. Laundry (not dry cleaning) allowance for deductible clothing up to the threshold amount. The income tax law specifies an amount of $150 as the threshold amount, but this can be increased from time to time by regulation. | 4. Award overtime meal allowances up to reasonable allowances amount published in the annual ATO Ruling. The allowance must be paid under an industrial instrument in connection with overtime worked. | 5. Domestic or overseas travel allowance (excluding overseas accommodation allowance) involving an overnight absence from the payee's ordinary place of residence up to reasonable allowances amount published in the annual ATO Ruling.", "Related_Explanatory_Statements": "Variation 38 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA038/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "Variation 39", "Title": "Pay as you go withholding - Variation and exemption of withholding requirements for certain payments made to religious practitioners", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "4 February 2016", "Signatory": "Steve Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2016L00107", "Registration_Date": "12 February 2016", "Body": "1. Name of instrument: This instrument is the Pay as you go withholding - Variation and exemption of withholding requirements for certain payments made to religious practitioners. | 2. Commencement: This instrument commences on the day after it is registered. | 3. Application: This instrument applies to withholding payments that are made to a religious practitioner and are: • covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below. • covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below. Class of cases (a) For allowances made to religious practitioners as described below, provided: • the payee is expected to incur expenses that may be able to be claimed as a tax deduction at least equal to the amount of the allowance, • the payee is able to substantiate the tax deduction claimed, or the payee is not required to substantiate the claim because of a provision contained in Division 900 of the Income Tax Assessment Act 1997, and • the amount and nature of the allowance is shown separately in the accounting records of the payer. Allowances: i. Cents per kilometre car expense payments calculated using the approved rate for payments made up to 5000 business kilometres by applying the rate to the number of kilometres travelled. The rate is prescribed by regulation (under the Income Tax Assessment Regulations 1997). ii. Domestic or overseas travel allowance (excluding overseas accommodation allowance) involving an overnight absence from the payee's ordinary place of residence up to the reasonable allowances amount published in the annual ATO Determination relating to allowances. (b) For payments made for locum services as described below: • payments made by a religious institution to a religious practitioner for locum services performed for a period of not greater than two (2) days in a quarter. Previous services performed in the quarter count in determining whether the religious practitioner has performed locum services for a period of not greater than two (2) days in a quarter. (c) For payments made by entities that are non-religious institutions as described below: • payments made by an entity that is not a religious institution to a religious practitioner for work or services performed as a religious practitioner except for the performance of chaplaincy and/or counselling services; and • payments made by an entity that is not a religious institution to a religious practitioner, for chaplaincy and/or counselling services, where the payment does not exceed the following amounts: For payments made on or before 30 June 2016: - where the entity pays the religious practitioner weekly: $100; or - where the entity pays the religious practitioner fortnightly: $200; or - where the entity pays the religious practitioner monthly: $433. For payments made on or after 1 July 2016: - where the entity pays the religious practitioner weekly: $150; or - where the entity pays the religious practitioner fortnightly: $300; or - where the entity pays the religious practitioner monthly: $650. (a) For allowances made to religious practitioners as described below, provided: • the payee is expected to incur expenses that may be able to be claimed as a tax deduction at least equal to the amount of the allowance, • the payee is able to substantiate the tax deduction claimed, or the payee is not required to substantiate the claim because of a provision contained in Division 900 of the Income Tax Assessment Act 1997, and • the amount and nature of the allowance is shown separately in the accounting records of the payer. Allowances: i. Cents per kilometre car expense payments calculated using the approved rate for payments made up to 5000 business kilometres by applying the rate to the number of kilometres travelled. The rate is prescribed by regulation (under the Income Tax Assessment Regulations 1997). ii. Domestic or overseas travel allowance (excluding overseas accommodation allowance) involving an overnight absence from the payee's ordinary place of residence up to the reasonable allowances amount published in the annual ATO Determination relating to allowances. (b) For payments made for locum services as described below: • payments made by a religious institution to a religious practitioner for locum services performed for a period of not greater than two (2) days in a quarter. Previous services performed in the quarter count in determining whether the religious practitioner has performed locum services for a period of not greater than two (2) days in a quarter. (c) For payments made by entities that are non-religious institutions as described below: • payments made by an entity that is not a religious institution to a religious practitioner for work or services performed as a religious practitioner except for the performance of chaplaincy and/or counselling services; and • payments made by an entity that is not a religious institution to a religious practitioner, for chaplaincy and/or counselling services, where the payment does not exceed the following amounts: For payments made on or before 30 June 2016: - where the entity pays the religious practitioner weekly: $100; or - where the entity pays the religious practitioner fortnightly: $200; or - where the entity pays the religious practitioner monthly: $433. For payments made on or after 1 July 2016: - where the entity pays the religious practitioner weekly: $150; or - where the entity pays the religious practitioner fortnightly: $300; or - where the entity pays the religious practitioner monthly: $650. • the payee is expected to incur expenses that may be able to be claimed as a tax deduction at least equal to the amount of the allowance, • the payee is able to substantiate the tax deduction claimed, or the payee is not required to substantiate the claim because of a provision contained in Division 900 of the Income Tax Assessment Act 1997, and • the amount and nature of the allowance is shown separately in the accounting records of the payer. Allowances: i. Cents per kilometre car expense payments calculated using the approved rate for payments made up to 5000 business kilometres by applying the rate to the number of kilometres travelled. The rate is prescribed by regulation (under the Income Tax Assessment Regulations 1997). ii. Domestic or overseas travel allowance (excluding overseas accommodation allowance) involving an overnight absence from the payee's ordinary place of residence up to the reasonable allowances amount published in the annual ATO Determination relating to allowances. i. Cents per kilometre car expense payments calculated using the approved rate for payments made up to 5000 business kilometres by applying the rate to the number of kilometres travelled. The rate is prescribed by regulation (under the Income Tax Assessment Regulations 1997). ii. Domestic or overseas travel allowance (excluding overseas accommodation allowance) involving an overnight absence from the payee's ordinary place of residence up to the reasonable allowances amount published in the annual ATO Determination relating to allowances. • payments made by a religious institution to a religious practitioner for locum services performed for a period of not greater than two (2) days in a quarter. Previous services performed in the quarter count in determining whether the religious practitioner has performed locum services for a period of not greater than two (2) days in a quarter. • payments made by an entity that is not a religious institution to a religious practitioner for work or services performed as a religious practitioner except for the performance of chaplaincy and/or counselling services; and • payments made by an entity that is not a religious institution to a religious practitioner, for chaplaincy and/or counselling services, where the payment does not exceed the following amounts: For payments made on or before 30 June 2016: - where the entity pays the religious practitioner weekly: $100; or - where the entity pays the religious practitioner fortnightly: $200; or - where the entity pays the religious practitioner monthly: $433. For payments made on or after 1 July 2016: - where the entity pays the religious practitioner weekly: $150; or - where the entity pays the religious practitioner fortnightly: $300; or - where the entity pays the religious practitioner monthly: $650. - where the entity pays the religious practitioner weekly: $100; or - where the entity pays the religious practitioner fortnightly: $200; or - where the entity pays the religious practitioner monthly: $433. - where the entity pays the religious practitioner weekly: $150; or - where the entity pays the religious practitioner fortnightly: $300; or - where the entity pays the religious practitioner monthly: $650. | 4. Determination: The amount to be withheld from payments covered by this instrument is varied to nil. A payer of the payments listed in paragraph 3(c) is exempted from issuing a payment summary that would have ordinarily been required under sections 16-155 and 16-160 of Schedule 1 to the Taxation Administration Act 1953 and they are not required to include these payments in their annual report, that would have ordinarily been required under subsection 16-153(2) of Schedule 1 to the Taxation Administration Act 1953. | 5. Definitions: • 'Religious practitioner' takes its meaning from section 995-1 of the Income Tax Assessment Act 1997. • 'Religious institution' is not a defined term and therefore takes on its ordinary meaning. For guidance, reference may be made to Taxation Ruling TR 92/17. • For the purpose of this variation, 'locum services' include activities performed by a religious practitioner in relieving another religious practitioner of his or her duties. • A quarter is defined in section 995-1 of the Income Tax Assessment Act 1997 as a period of three months ending 31 March, 30 June, 30 September or 31 December. • 'Religious practitioner' takes its meaning from section 995-1 of the Income Tax Assessment Act 1997. • 'Religious institution' is not a defined term and therefore takes on its ordinary meaning. For guidance, reference may be made to Taxation Ruling TR 92/17. • For the purpose of this variation, 'locum services' include activities performed by a religious practitioner in relieving another religious practitioner of his or her duties. • A quarter is defined in section 995-1 of the Income Tax Assessment Act 1997 as a period of three months ending 31 March, 30 June, 30 September or 31 December.", "Related_Explanatory_Statements": "Variation 39 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative Instrument repeals the following legislative instrument:", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA039/00001", "Unmatched_Content": "• Legislative Instrument No.F2006B00294 registered on 7 February 2006. • Legislative Instrument No.F2006B00298 registered on 7 February 2006. • Legislative Instrument No.F2006B00292 registered on 7 February 2006. • Legislative Instrument No.F2006B00322 registered on 10 February 2006. • Legislative Instrument No.F2006B00299 registered on 24 February 2006. | I, Steve Vesperman, Deputy Commissioner of Taxation, make this determination under section 15-15, subsection 16-153(6) and section 16-180 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of the class of cases described below."}
{"Instrument_Reference": "Variation 40", "Title": "PAYG Withholding Variation: Company Directors and Office Holders", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "24 February 2016", "Signatory": "Steve Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2016L00222", "Registration_Date": "2 March 2016", "Body": "1. Name of instrument: This determination is the PAYG Withholding Variation: Company Directors and Office Holders. | 2. Commencement: This instrument commences on 1 April 2016. | 3. Repealing of existing instrument: This legislative instrument repeals the following legislative instruments: • PAYG Withholding Variation: Office Holders - F2006B00295, registered on 10 February 2006. • PAYG Withholding Variation: Partnerships - F2006B00404, registered on 21 February 2006. • PAYG Withholding Variation: Office Holders - F2006B00295, registered on 10 February 2006. • PAYG Withholding Variation: Partnerships - F2006B00404, registered on 21 February 2006. | 4. Application: This instrument applies to payments by an entity that are covered by section 12-40 or section 12-45 of Schedule 1 to the Taxation Administration Act 1953 which are made to an individual who is a partner in a partnership, or a director or employee of another entity appointed as: • a director • a member of a committee of management of a company, or • an office holder • a director • a member of a committee of management of a company, or • an office holder who is required to pay those payments to the entity of which they are a partner, director or employee. | 5. Amount to be withheld: The amount to be withheld from payments covered by this instrument has been varied to nil. | 6. Payment summaries: An entity is exempted from the requirement to issue payment summaries under section 16-155 and 16-160 for payments that are covered by this instrument.", "Related_Explanatory_Statements": "Variation 40 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative Instrument repeals the following legislative instruments: | This legislative instrument repeals the following legislative instruments: • PAYG Withholding Variation: Office Holders - F2006B00295, registered on 10 February 2006. • PAYG Withholding Variation: Partnerships - F2006B00404, registered on 21 February 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA040/00001", "Unmatched_Content": "• Legislative Instrument No.F2006B00295 registered on 10 February 2006. • Legislative Instrument No.F2006B00404 registered on 21 February 2006. | • section 15-15 of Schedule 1 to the Taxation Administration Act 1953, and • section 16-180 of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "Variation 41", "Title": "'PAYG Withholding Variation: Variation of amount to be withheld from indigenous artists when an ABN is not provided'", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "9 March 2016", "Signatory": "Michael Ingersoll Deputy Commissioner of Taxation", "Registration_Number": "F2016L00358", "Registration_Date": "21 March 2016", "Body": "1. Name of instrument: This determination is the 'PAYG Withholding Variation: Variation of amount to be withheld from indigenous artists when an ABN is not provided'. | 2. Commencement: This instrument commences on 1 April 2016. | 3. Repealing of existing instrument: This legislative instrument repeals legislative instrument: • PAYG Withholding Variation: Indigenous Artists - F2006B00477, registered on 6 March 2006. • PAYG Withholding Variation: Indigenous Artists - F2006B00477, registered on 6 March 2006. | 4. Application: This instrument applies to payments made to indigenous artists for artistic works where the artist: • works or lives in zone A (ordinary or special) and • does not quote an Australian Business Number (ABN). • works or lives in zone A (ordinary or special) and • does not quote an Australian Business Number (ABN). Artistic works include the following: • Graphic work, photography, sculpture, painting or collage; • A work of artistic craftsmanship; and • The performance or presentation by a person, or the participation by a person in a musical performance, play, dance, entertainment, display, exhibition or similar activity of a cultural nature. • Graphic work, photography, sculpture, painting or collage; • A work of artistic craftsmanship; and • The performance or presentation by a person, or the participation by a person in a musical performance, play, dance, entertainment, display, exhibition or similar activity of a cultural nature. | 5. Amount to be withheld: The amount to be withheld from payments covered by this instrument has been varied to nil. | 6. Payment summaries: An entity is exempted under section 16-180 of Schedule 1 to the Taxation Administration Act 1953 from the requirement to issue payment summaries under section 16-167 of Schedule 1 for payments that are covered by this instrument.", "Related_Explanatory_Statements": "Variation 41 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative Instrument repeals the following legislative instrument: | This legislative instrument repeals legislative instrument: • PAYG Withholding Variation: Indigenous Artists - F2006B00477, registered on 6 March 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA041/00001", "Unmatched_Content": "• Legislative Instrument No. F2006B00477 registered on 6 March 2006. | • section 15-15 of Schedule 1 to the Taxation Administration Act 1953, and • section 16-180 of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "Variation 42", "Title": "PAYG Withholding Variation: Insurance and Compensation", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "23 March 2016", "Signatory": "Steve Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2016L00433", "Registration_Date": "28 March 2016", "Body": "1. Name of instrument: This determination is the PAYG Withholding Variation: Insurance and Compensation. | 2. Commencement: This instrument commences on 1 April 2016. | 3. Repealing of existing instrument: This legislative instrument repeals legislative instrument: • PAYG Withholding Variation: Insurance and Compensation - F2006B00211, registered on 23 January 2006 • PAYG Withholding Variation: Insurance and Compensation - F2006B00211, registered on 23 January 2006 | 4. Application: This instrument applies to payments covered by Section 12-190 in Schedule 1 to the Taxation Administration Act 1953 and within the class of cases described below: : • an insurer to another entity in settlement of a claim under an insurance policy, or • an entity operating a statutory compensation scheme to another entity in settlement of a claim for compensation under that scheme, or • an entity operating a compulsory third party scheme to another entity in settlement of a claim for compensation under that scheme. • an insurer to another entity in settlement of a claim under an insurance policy, or • an entity operating a statutory compensation scheme to another entity in settlement of a claim for compensation under that scheme, or • an entity operating a compulsory third party scheme to another entity in settlement of a claim for compensation under that scheme. | 5. Amount to be withheld: The amount to be withheld from payments covered by this instrument has been varied to nil. | 6. Payment summaries: An entity is exempted under section 16-180 of Schedule 1 to the Taxation Administration Act 1953 from the requirement to issue payment summaries under section 16-167 of Schedule 1 for payments that are covered by this instrument.", "Related_Explanatory_Statements": "Variation 42 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative Instrument repeals the following legislative instrument: | This legislative instrument repeals legislative instrument: • PAYG Withholding Variation: Insurance and Compensation - F2006B00211, registered on 23 January 2006", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA042/00001", "Unmatched_Content": "• Legislative Instrument No. F2006B00211 registered on 23 January 2006. | • section 15-15 of Schedule 1 to the Taxation Administration Act 1953, and • section 16-180 of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "Variation 43", "Title": "PAYG Withholding Variation: Performing Artists", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "29 March 2016", "Signatory": "Steve Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2016L00435", "Registration_Date": "28 March 2016", "Body": "1. Name of instrument: This instrument is the PAYG Withholding Variation: Performing Artists. | 2. Commencement: This instrument commences on 1 April 2016 and will be withdrawn on 31 October 2016. | 3. Repealing of existing instrument: This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Performing Artists (F2005B03114), registered on 14 October 2005. | 4. Application: This instrument applies to payments that are covered by section 12-35 or subsection 12-60(2) in Schedule 1 to the Taxation Administration Act 1953 and of a kind covered by regulation 44(1)(c) of the Taxation Administration Regulations 1976, and within the class of cases described below. Class of cases Payments made under a contract to an individual engaged as a performing artist to perform in a promotional activity that is: (i.) conducted in the presence of an audience, or (ii.) intended to be communicated to an audience by print or electronic media, or (iii.) for a film or tape, or (iv.) for a television or radio broadcast, and where the individual has provided the payer with a Tax file number declaration form quoting their tax file number. (i.) conducted in the presence of an audience, or (ii.) intended to be communicated to an audience by print or electronic media, or (iii.) for a film or tape, or (iv.) for a television or radio broadcast, and where the individual has provided the payer with a Tax file number declaration form quoting their tax file number. Expressions referred to above under the heading 'Class of cases' have the same meaning as in regulation 44 of the Taxation Administration Regulations 1976. | 5. Amount to be withheld: The amount to be withheld from payments covered by this instrument is varied to an amount equal to 20% of the relevant payment", "Related_Explanatory_Statements": "Variation 43 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative Instrument repeals the following legislative instrument: • Legislative Instrument No. F2005B03114 registered on 14 October 2005. | This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Performing Artists (F2005B03114), registered on 14 October 2005.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA043/00001", "Unmatched_Content": "I, Steve Vesperman, Deputy Commissioner of Taxation, make this determination under section 15-15 of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "Variation 44", "Title": "PAYG Withholding Variation: Labour Hire reimbursements and allowances", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "29 March 2016", "Signatory": "Steve Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2016L00436", "Registration_Date": "30 March 2016", "Body": "1. Name of instrument: This instrument is the PAYG Withholding Variation: Labour Hire reimbursements and allowances. | 2. Commencement: This instrument commences on 1 April 2016 and will be withdrawn on 31 October 2016. | 3. Repealing of existing instrument: This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Labour hire reimbursements and allowances (F2006B00301), registered on 10 February 2006. | 4. Application: This instrument applies to payments that are covered by section 12-60 in Schedule 1 to the Taxation Administration Act 1953 within the class of cases described below. Class of cases A payment for reimbursement of actual expenses incurred by the labour hire worker, provided: • the expense that the labour hire worker incurs is related directly to the labour hire worker's work or services performed under the labour hire arrangement • the expenses that the labour hire worker incurred may be able to be claimed as a tax deduction at least equal to the amount of the reimbursement • the labour hire worker is able to substantiate the tax deduction claimed, and • the amount and nature of the reimbursement is shown separately in the accounting records of the payer. • the expense that the labour hire worker incurs is related directly to the labour hire worker's work or services performed under the labour hire arrangement • the expenses that the labour hire worker incurred may be able to be claimed as a tax deduction at least equal to the amount of the reimbursement • the labour hire worker is able to substantiate the tax deduction claimed, and • the amount and nature of the reimbursement is shown separately in the accounting records of the payer. A payment for allowances of expected expenses incurred by the labour hire worker, provided: • the labour hire worker is expected to incur expenses that may be able to be claimed as a tax deduction at least equal to the amount of the allowance, • the labour hire worker is able to substantiate the tax deduction claimed, and • the amount and nature of the allowance is shown separately in the accounting records of the payer. • the labour hire worker is expected to incur expenses that may be able to be claimed as a tax deduction at least equal to the amount of the allowance, • the labour hire worker is able to substantiate the tax deduction claimed, and • the amount and nature of the allowance is shown separately in the accounting records of the payer. Allowances: • Cents per kilometre car expense payments up to amounts calculated using the approved cents per kilometre rate (to a maximum of 5000 business kilometres). • Domestic or overseas travel expenses involving an overnight absence from the labour hire worker's ordinary place of residence. • Cents per kilometre car expense payments up to amounts calculated using the approved cents per kilometre rate (to a maximum of 5000 business kilometres). • Domestic or overseas travel expenses involving an overnight absence from the labour hire worker's ordinary place of residence. | 5. Amount to be withheld: The amount to be withheld from payments covered by this instrument has been varied to nil.", "Related_Explanatory_Statements": "Variation 44 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative Instrument repeals the following legislative instrument: • Legislative Instrument No. F2006B00301 registered on 10 February 2006. | This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Labour hire reimbursements and allowances (F2006B00301), registered on 10 February 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA044/00001", "Unmatched_Content": "I, Steve Vesperman, Deputy Commissioner of Taxation, make this determination under section 15-15 of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "Variation 45", "Title": "PAYG Withholding Variation: Donations to deductible gift recipients", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "29 March 2016", "Signatory": "Steve Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2016L00439", "Registration_Date": "30 March 2016", "Body": "1. Name of instrument: This instrument is the PAYG Withholding Variation: Donations to deductible gift recipients. | 2. Commencement: This instrument commences on 1 April 2016 and will be withdrawn on 31 October 2016. | 3. Repealing of existing instrument: This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Donations to deductible gift recipients (F2006B00300), registered on 10 February 2006. | 4. Application: This instrument applies to payments covered by subdivision 12-B of Schedule 1 to the Taxation Administration Act 1953, where: (i) part of the payment is paid, or is to be paid, as a donation to a deductible gift recipient specified or endorsed under Division 30 of Income Tax Assessment Act 1997 by a payer (ii) the donation is paid to the deductible gift recipient by the payer of the withholding payment at the direction of the payee (iii) the donation is made under a regular planned giving arrangement; and (iv) the payee has not advised the payer that they do not want a variation to the amount withheld. (i) part of the payment is paid, or is to be paid, as a donation to a deductible gift recipient specified or endorsed under Division 30 of Income Tax Assessment Act 1997 by a payer (ii) the donation is paid to the deductible gift recipient by the payer of the withholding payment at the direction of the payee (iii) the donation is made under a regular planned giving arrangement; and (iv) the payee has not advised the payer that they do not want a variation to the amount withheld. A deductible gift recipient is defined in section 995-1 of the Income Tax Assessment Act 1997 to take its meaning from section 30-227 of the Income Tax Assessment Act 1997. | 5. Amount to be withheld: The amount to be withheld from payments covered by this instrument is varied as follows: When working out the amount to withhold a payer reduces the gross payment by the amount paid by the payer to a deductible gift recipient on behalf of the payee.", "Related_Explanatory_Statements": "Variation 45 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative Instrument repeals the following legislative instrument: • Legislative Instrument No. F2006B00300 registered on 10 February 2006. | This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Donations to deductible gift recipients (F2006B00300), registered on 10 February 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA045/00001", "Unmatched_Content": "I, Steve Vesperman, Deputy Commissioner of Taxation, make this determination under section 15-15 of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "Variation 46", "Title": "PAYG Withholding Variation: Body corporates", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "29 March 2016", "Signatory": "Steve Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2016L00440", "Registration_Date": "30 March 2016", "Body": "1. Name of instrument: This instrument is the PAYG Withholding Variation: Body corporates. | 2. Commencement: This instrument commences on 1 April 2016 and will be withdrawn on 31 October 2016. | 3. Repealing of existing instrument: This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Body corporate (F2006B00402), registered on 21 February 2006. | 4. Application: This instrument applies to any payment covered by section 12-190 in Schedule 1 to the Taxation Administration Act 1953 to a body corporate of residential or commercial property made by a member of that body corporate in respect of: (i) body corporate levies; (ii) access fees to inspect books of account, insurance policies, rolls, minutes etc; or (iii) fees payable to the body corporate for the collection of rents from the common property. (i) body corporate levies; (ii) access fees to inspect books of account, insurance policies, rolls, minutes etc; or (iii) fees payable to the body corporate for the collection of rents from the common property. | 5. Amount to be withheld: The amount to be withheld from payments covered by this instrument is varied to nil.", "Related_Explanatory_Statements": "Variation 46 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative Instrument repeals the following legislative instrument: • Legislative Instrument No. F2006B00402 registered on 21 February 2006. | This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Body corporate (F2006B00402), registered on 21 February 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA046/00001", "Unmatched_Content": "I, Steve Vesperman, Deputy Commissioner of Taxation, make this determination under section 15-15 of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "Variation 52", "Title": "PAYG Withholding Variation: Performing Artists", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "5 October 2016", "Signatory": "Matthew Bambrick Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01639", "Registration_Date": "25 October 2016", "Body": "1. Name of instrument: This instrument is the PAYG Withholding Variation: Performing Artists. | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislative Instruments. | 3. Repealing of existing instrument: This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Performing Artists (F2016L00435), registered on 30 March 2016. | 4. Application: This instrument applies to payments that are covered by section 12-35 or subsection 12-60(2) in Schedule 1 to the Taxation Administration Act 1953 and of a kind covered by regulation 44(1)(c) of the Taxation Administration Regulations 1976 , and within the class of cases described below. Class of cases Payments made under a contract to an individual engaged as a performing artist to perform in a promotional activity that is: (i.) conducted in the presence of an audience, or (ii.) intended to be communicated to an audience by print or electronic media, or (iii.) for a film or tape, or (iv.) for a television or radio broadcast, and where the individual has provided the payer with a Tax file number declaration form quoting their tax file number. (i.) conducted in the presence of an audience, or (ii.) intended to be communicated to an audience by print or electronic media, or (iii.) for a film or tape, or (iv.) for a television or radio broadcast, and where the individual has provided the payer with a Tax file number declaration form quoting their tax file number. Expressions referred to above under the heading 'Class of cases' have the same meaning as in regulation 44 of the Taxation Administration Regulations 1976. | 5. Determination: The amount to be withheld from payments covered by this instrument is varied to an amount equal to 20% of the relevant payment.", "Related_Explanatory_Statements": "Variation 52 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative Instrument repeals and replaces legislative instrument Variation 43 (F2016L00435) registered on 30 March 2016. | This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Performing Artists (F2016L00435), registered on 30 March 2016.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA052/00001", "Unmatched_Content": "I, Matthew Bambrick, Acting Deputy Commissioner of Taxation, make this variation under section 15-15 of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "Variation 56", "Title": "PAYG Withholding variation to the rate of withholding for certain foreign resident staff that provide support to those engaged in entertainment or sports activities ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "PAYG Withholding Variation", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > Variations", "Date_of_Issue": "30 August 2017", "Signatory": "Deborah Anne Jenkins Deputy Commissioner of Taxation", "Registration_Number": "F2017L01228", "Registration_Date": "21 September 2017", "Body": "1. Name of instrument: This determination is the PAYG Withholding variation to the rate of withholding for certain foreign resident staff that provide support to those engaged in entertainment or sports activities . | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislation. | 3. Repealing of existing instrument: This instrument repeals legislative instrument F2007L03532, registered on 30 August 2007. | 4. Application: This variation ensures that withholding is not required from payments made to foreign resident support staff from certain countries in relation to entertainment or sports activities. As a result of the relevant international tax agreements these amounts will not be subject to income tax in Australia, in the circumstances described. | 5. Determination: This instrument varies to nil the amount required to be withheld from withholding payments which: • are covered by section 12-315 or 12-190 of Schedule 1 to the Taxation Administration Act 1953 • relate to entertainment or sports activities carried on in Australia, and • are made to support staff (within the meaning of sub regulation 44B(4)(b) of the Taxation Administration Regulations 1976 ) who are: (i) residents of a country with which Australia has an international tax agreement, and (ii) present in Australia for a period not exceeding 183 days in the financial year. • are covered by section 12-315 or 12-190 of Schedule 1 to the Taxation Administration Act 1953 • relate to entertainment or sports activities carried on in Australia, and • are made to support staff (within the meaning of sub regulation 44B(4)(b) of the Taxation Administration Regulations 1976 ) who are: (i) residents of a country with which Australia has an international tax agreement, and (ii) present in Australia for a period not exceeding 183 days in the financial year. (i) residents of a country with which Australia has an international tax agreement, and (ii) present in Australia for a period not exceeding 183 days in the financial year. | 6. Definitions: Terms used in this legislative instrument have the same meaning as defined in the: • Taxation Administration Act 1953 , or • International Tax Agreements Act 1953 • Taxation Administration Act 1953 , or • International Tax Agreements Act 1953", "Related_Explanatory_Statements": "Variation 56 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This instrument repeals legislative instrument F2007L03532, registered on 30 August 2007.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=PYV/VARIA056/00001", "Unmatched_Content": "I, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this variation under subsection 15-15 of Schedule 1 to the Taxation Administration Act 1953 ."}
{"Instrument_Reference": "LI 2025/9", "Title": "Taxation Administration (Withholding Schedules) Instrument 2025 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2025", "Date_of_Issue": "30 May 2025", "Signatory": "Emma Rosenzweig Deputy Commissioner of Taxation", "Registration_Number": "F2025L00647", "Registration_Date": "4 June 2025", "Body": "1 Name: This instrument is the Taxation Administration (Withholding Schedules) Instrument 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 July 2025. 1 July 2025. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 15-25 in Schedule 1 to the TAA. | 4 Definitions: In this instrument: ATO means the Australian Taxation Office. quick code means an alphanumeric code beginning with 'QC' that can be used to navigate to a specific page on the ATO website, by typing the code into the website search bar. Note: The ATO website is www.ato.gov.au . This instrument contains quick code references to help people to navigate to specific pages on that website. TAA means the Taxation Administration Act 1953 . | 5 Repeals: The whole of the Taxation Administration (Withholding Schedules) Instrument 2024 is repealed. | 6 Schedules: The Schedules to this instrument contain withholding schedules that specify the amounts, formulas and procedures to be used for working out the amount to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D in Schedule 1 to the TAA. Each item in a Schedule has effect according to its terms. | 7 Guide to Schedules: The Schedules to this instrument deal with the matters specified in the following table and can be found on the ATO website using the corresponding quick code. Number Quick code Title 1 QC102416 Schedule 1—Statement of formulas for calculating amounts to be withheld 2 QC102417 Schedule 2—Tax table for individuals employed in the horticultural or shearing industry 3 QC102418 Schedule 3—Tax table for actors, variety artists and other entertainers 4 QC102419 Schedule 4—Tax table for return to work payments 5 QC104941 Schedule 5—Tax table for back payments, commissions, bonuses and similar payments 6 QC102420 Schedule 6—Tax table for annuities 7 QC102421 Schedule 7—Tax table for unused leave payments on termination of employment 8 QC104942 Schedule 8—Statement of formulas for calculating study and training support loans components 9 QC102423 Schedule 9—Tax table for seniors and pensioners 10 QC102424 Schedule 10—Tax table for payments made under voluntary agreements 11 QC102425 Schedule 11—Tax table for employment termination payments 12 QC104939 Schedule 12—Tax table for superannuation lump sums 13 QC104940 Schedule 13—Tax table for superannuation income streams 14 QC102427 Schedule 14—Tax table for additional amounts to withhold as a result of an agreement to increase withholding 15 QC102428 Schedule 15—Tax table for working holiday makers | 8 Guide to other relevant documents and links: The Schedules to this instrument refer to other documents or links in italics that are specified in the following table and can be found on the ATO website using the corresponding quick code. Quick code Title QC102413 Fortnightly tax table QC102435 Medicare levy adjustment weekly tax table QC17088 Medicare levy variation declaration QC26159 PAYG payment summary – employment termination payment QC22557 PAYG payment summary – foreign employment QC21978 PAYG payment summary – individual non-business QC19550 PAYG payment summary – superannuation income stream QC35966 PAYG payment summary – superannuation lump sum QC27073 Payments under a voluntary agreement QC19282 Request for determination of the deductible amount of UPP of an Australian pension or annuity QC104943 Study and training support loans fortnightly tax table QC104944 Study and training support loans monthly tax table QC104945 Study and training support loans weekly tax table QC16161 Tax file number declaration QC27134 Tax file number – application or enquiry for individuals QC16945 Tax tables QC102434 Tax table for daily and casual workers QC26218 Taxation of termination payments QC16223 Voluntary agreement for PAYG withholding QC102414 Weekly tax table QC16347 Withholding declaration QC18292 Withholding declaration – short version for seniors and pensioners QC51680 Withholding for allowances QC16601 Withholding from leave payments for continuing employees This schedule applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. About this schedule Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table at ato.gov.au/taxtables , can be calculated using the formulas and coefficients contained in this schedule. Using this schedule If you develop your own payroll or accounting software package, this schedule provides the formulas and coefficients you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis. Separate scales apply to: • foreign residents • employees who have claimed or not claimed the tax-free threshold • employees claiming a full or half-exemption from the Medicare levy. • foreign residents • employees who have claimed or not claimed the tax-free threshold • employees claiming a full or half-exemption from the Medicare levy. To assist employers who don't have a software package, our website ato.gov.au provides the following tools which are based on the formulas in this schedule: • tax withheld calculator • tax tables. • tax withheld calculator • tax tables. Payments covered include: • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour-hire workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour-hire workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). Do not use this schedule for payments made to individuals employed under a working holiday makers visa. You must use Schedule 15 – Tax table for working holiday makers for all payments made to them, including lump sum payments. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the 'Sample data' section in this schedule. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables at ato.gov.au/taxtables . The differences result from the rounding of components. Withholding calculated using either method is accepted. Other statements of formulas Statements of formulas for other classes of payees are also available. These include: • Schedule 8 – Statement of formulas for calculating study and training support loans components • Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry • Schedule 3 – Tax table for actors, variety artists and other entertainers • Schedule 9 – Tax table for seniors and pensioners • Schedule 15 – Tax table for working holiday makers. • Schedule 8 – Statement of formulas for calculating study and training support loans components • Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry • Schedule 3 – Tax table for actors, variety artists and other entertainers • Schedule 9 – Tax table for seniors and pensioners • Schedule 15 – Tax table for working holiday makers. Coefficients for calculation of amounts to be withheld (withholding amounts) from weekly payments Where the tax-free threshold is not claimed in Tax file number declaration – Scale 1 Weekly earnings (x) less than a b 150 0.1600 0.1600 371 0.2117 7.7550 515 0.1890 –0.6702 932 0.3227 68.2367 2,246 0.3200 65.7202 3,303 0.3900 222.9510 3,303 & over 0.4700 487.2587 Where the employee claimed the tax-free threshold in Tax file number declaration – Scale 2 Weekly earnings (x) less than a b 361 – – 500 0.1600 57.8462 625 0.2600 107.8462 721 0.1800 57.8462 865 0.1890 64.3365 1,282 0.3227 180.0385 2,596 0.3200 176.5769 3,653 0.3900 358.3077 3,653 & over 0.4700 650.6154 Foreign residents – Scale 3 Weekly earnings (x) less than a b 2,596 0.3000 0.3000 3,653 0.3700 181.7308 3,653 & over 0.4500 474.0385 Where a tax file number (TFN) was not provided by employee – Scale 4 Earnings Tax rate Resident $1 & over 0.4700 Foreign resident $1 & over 0.4500 Where the employee claimed the FULL exemption from Medicare levy in Medicare levy variation declaration – Scale 5 Weekly earnings (x) less than a b 361 – – 721 0.1600 57.8462 865 0.1690 64.3365 1,282 0.3027 180.0385 2,596 0.3000 176.5769 3,653 0.3700 358.3077 3,653 & over 0.4500 650.6154 Where the employee claimed the HALF exemption from Medicare levy in Medicare levy variation declaration – Scale 6 Weekly earnings (x) less than a b 361 – – 721 0.1600 57.8462 843 0.1690 64.3365 865 0.2190 106.4962 1,053 0.3527 222.1981 1,282 0.3127 180.0385 2,596 0.3100 176.5769 3,653 0.3800 358.3077 3,653 & over 0.4600 650.6154 Notes | 1. Scale 1 contains a negative value for one of the b coefficients. This is intentional.: 2. If you have 27 fortnightly, or 53 weekly pays in a financial year, refer to withholding additional amounts from employee earnings section. | 3. Scales 1, 2, 3, 5 and 6 may be applied only where employees have provided their TFN.: 4. For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result. | 6. Tax offsets may be allowed only where scales 2, 5 or 6 are applied.: 7. Scale 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for residents only. 8. For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $26,000 ($500 per week) or less. Where the taxable income exceeds $26,000 but is less than $32,500 ($625 per week), the levy is shaded in at the rate of 10% of the excess over $26,000. Where a person's taxable income is $32,501 ($625 per week) or more, Medicare is levied at the rate of 2% of total taxable income. 9. The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows: Medicare levy parameters Parameter Scale 2 Scale 6 Weekly earnings threshold 500 843 Weekly earnings shade-in threshold 625 1,053 Medicare levy family threshold 43,846 43,846 Weekly family threshold divisor 52 52 Additional child 4,027 4,027 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 500.0000 843.1900 Medicare levy 0.0200 0.0100 Using a formula Overview The formulas comprise linear equations of the form y = ax − b , where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts – see 'Working out the weekly earnings'). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts – see 'Working out the weekly earnings'). The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to the sections on 'Tax offsets' and 'Medicare levy adjustment' in this schedule. Sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments has been provided in this schedule. Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table at ato.gov.au/taxtables . This applies if earnings exceed $3,400 weekly or $6,800 fortnightly. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent. Use these rounding rules across all scales except scale 4 (where employee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated. When there are 53 pays in a financial year In some years, you may have 53 pays instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. You should let your employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amount in the table below. Extra withholding amount, 53 pays Weekly earnings $ Additional withholding $ 875 to 2,574 3 2,575 to 3,649 6 3,650 & over 12 When there are 27 pays in a financial year In some years, you may have 27 pays instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. You should let employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amounts in the table below. Extra withholding amount, 27 pays Fortnightly earnings $ Additional withholding $ 1,750 to 5,149 12 5,150 to 7,249 26 7,250 & over 47 Working out the weekly earnings The method of working out the weekly earnings ( x ) for the purpose of applying the formulas is as follows: Example Weekly income $467.59 Add allowance subject to withholding $9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Calculating withholding fortnightly, monthly or quarterly amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly – divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly – divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. Bi-monthly payments For payers who make bi-monthly payments, obtain the sum of payments made for the month. Then calculate withholding using the monthly steps outlined above. Divide the monthly withholding amount by two to determine the bi-monthly withholding amount. Tax offsets The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows: • weekly – 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • fortnightly – 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly – 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly – 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. • weekly – 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • fortnightly – 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly – 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly – 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. Medicare levy adjustment A Medicare levy adjustment is not allowed where withholding amounts have been calculated using Scales 1, 3, 4 or 5. The amount obtained using Scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable. When an employee is entitled to an adjustment To claim the Medicare levy adjustment (available in certain situations), your employee must lodge a Medicare levy variation declaration with their Tax file number declaration. Some employees may be liable for an increased rate of the Medicare levy surcharge as a result of the income for surcharge purposes tests. They can lodge a Medicare levy variation declaration, asking you to increase the amount to be withheld from their payments. An employee who has lodged both a completed Tax file number declaration and a Medicare levy variation declaration may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following: • $500 or more where scale 2 is applied • $843 or more where scale 6 is applied. • $500 or more where scale 2 is applied • $843 or more where scale 6 is applied. To claim the adjustment, the employee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration. Calculating the Medicare levy adjustment To calculate the Medicare levy adjustment, your software package will need to be able to distinguish those employees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration. Where employees have answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration. You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for employees with weekly earnings of one of the following: • $625 or more where Scale 2 is applied • $1,053 or more where Scale 6 is applied. • $625 or more where Scale 2 is applied • $1,053 or more where Scale 6 is applied. Values used in the calculations may be regarded as variables. Weekly family threshold (WFT) Where scale 2 or scale 6 is applied • Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: WFT = $843.19 (43,846 ÷ 52) (rounded to the nearest cent). • Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 4,027 and add the result to 43,846 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example: If the employee has shown two dependent children at question 12: WFT = ([4,027 × 2] + 43,846) ÷ 52 WFT = 998.0769 or $998.08 (rounded to the nearest cent) • Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: WFT = $843.19 (43,846 ÷ 52) (rounded to the nearest cent). • Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 4,027 and add the result to 43,846 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. a. multiply the number of children shown at question 12 by 4,027 and add the result to 43,846 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example: If the employee has shown two dependent children at question 12: WFT = ([4,027 × 2] + 43,846) ÷ 52 WFT = 998.0769 or $998.08 (rounded to the nearest cent) Shading out point (SOP) The SOP relative to an employee's WFT is calculated as follows: Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result. Example: Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([4,027 × 6] + 43,846) ÷ 52 WFT = 1,307.8462 or $1,307.85 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,307.85 × 0.1) ÷ 0.0800 SOP = 1,634.8125 or $1,634 (ignoring cents) Example: Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([4,027 × 6] + 43,846) ÷ 52 WFT = 1,307.8462 or $1,307.85 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,307.85 × 0.1) ÷ 0.0800 SOP = 1,634.8125 or $1,634 (ignoring cents) Weekly levy adjustment (WLA) Where Scale 2 is applied Where weekly earnings are $500 or more but less than the SOP, the WLA is derived by applying the weekly earnings ( x ) expressed in whole dollars plus an amount of 99 cents (refer to the section 'Working out the weekly earnings' in this schedule), in the following formulas: 1. If x is less than $625, WLA = ( x − 500) × 0.1 2. If x is $625 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) − ([ x − WFT] × 0.0800) 1. If x is less than $625, WLA = ( x − 500) × 0.1 2. If x is $625 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) − ([ x − WFT] × 0.0800) Where Scale 6 is applied Where weekly earnings are $843 or more but less than the SOP, the WLA is derived by applying the weekly earnings ( x ) expressed in whole dollars plus an amount of 99 cents (refer to the section 'Working out the weekly earnings' in this schedule), in the following formulas: 1. If x is less than $1,053, WLA = ( x ) − 843.19) × 0.05 2. If x is $1,053 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA =(WFT × 0.0100) − ([ x − WFT] × 0.0400) 1. If x is less than $1,053, WLA = ( x ) − 843.19) × 0.05 2. If x is $1,053 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA =(WFT × 0.0100) − ([ x − WFT] × 0.0400) In each case, WLA should be rounded to the nearest dollar. Values ending in 50 cents should be rounded to the next higher dollar. Examples Example 1: Employee's weekly earnings are $535.33 and Scale 2 is applied. x = 535.99 As x is less than $625, WLA is calculated using formula (1): WLA = (535.99 − 500) × 0.1 = 3.5990 or $4.00 (rounded to the nearest dollar) Example 2: Employee's weekly earnings are $1,064.25 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 1,064.99 WFT = ([4,027 × 3] + 43,846) ÷ 52 = 1,075.5192 or $1,075.52 (rounded to the nearest cent) As x is greater than $1,053 and less than WFT, WLA is calculated using formula (2): WLA = 1,064.99 × 0.01 = 10.6499 or $11.00 (rounded to the nearest dollar) Example 3: Employee's weekly earnings are $1,200.47 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 1,200.99 WFT = ([4,027 × 4] + 43,846) ÷ 52 = 1,152.9615 or $1,152.96 (rounded to the nearest cent) SOP = (1,152.96 × 0.1) ÷ 0.08 = 1,441.2000 or $1,441 (ignoring cents) As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (1,152.96 × 0.020) − ([1,200.99 − 1,152.96] × 0.0800) = 19.2168 or $19.00 (rounded to the nearest dollar) Example 1: Employee's weekly earnings are $535.33 and Scale 2 is applied. x = 535.99 As x is less than $625, WLA is calculated using formula (1): WLA = (535.99 − 500) × 0.1 = 3.5990 or $4.00 (rounded to the nearest dollar) Example 2: Employee's weekly earnings are $1,064.25 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 1,064.99 WFT = ([4,027 × 3] + 43,846) ÷ 52 = 1,075.5192 or $1,075.52 (rounded to the nearest cent) As x is greater than $1,053 and less than WFT, WLA is calculated using formula (2): WLA = 1,064.99 × 0.01 = 10.6499 or $11.00 (rounded to the nearest dollar) Example 3: Employee's weekly earnings are $1,200.47 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 1,200.99 WFT = ([4,027 × 4] + 43,846) ÷ 52 = 1,152.9615 or $1,152.96 (rounded to the nearest cent) SOP = (1,152.96 × 0.1) ÷ 0.08 = 1,441.2000 or $1,441 (ignoring cents) As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (1,152.96 × 0.020) − ([1,200.99 − 1,152.96] × 0.0800) = 19.2168 or $19.00 (rounded to the nearest dollar) Fortnightly levy adjustment Multiply rounded weekly levy adjustment by two. Example: Employee's fortnightly earnings are $1,887.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,887.52 ÷ 2 = $943.76 x = 943.99 WFT = ([4,027 × 1] + 43,846) ÷ 52 = 920.6346 or $920.63 (rounded to the nearest cent) SOP = (920.63 × 0.1) ÷ 0.08 = 1,150.7875 or $1,150 (ignoring cents) As x is greater than WFT and less than SOP, formula (3) is used: WLA = (920.63 × 0.020) − ([943.99 − 920.63] × 0.0800) = 16.5438 or $17.00 (rounded to the nearest dollar) The fortnightly levy adjustment is therefore $34.00 ($17.00 × 2). Example: Employee's fortnightly earnings are $1,887.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,887.52 ÷ 2 = $943.76 x = 943.99 WFT = ([4,027 × 1] + 43,846) ÷ 52 = 920.6346 or $920.63 (rounded to the nearest cent) SOP = (920.63 × 0.1) ÷ 0.08 = 1,150.7875 or $1,150 (ignoring cents) As x is greater than WFT and less than SOP, formula (3) is used: WLA = (920.63 × 0.020) − ([943.99 − 920.63] × 0.0800) = 16.5438 or $17.00 (rounded to the nearest dollar) The fortnightly levy adjustment is therefore $34.00 ($17.00 × 2). Monthly levy adjustment Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar. Example: Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $843.19 As x is greater than $625 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar) The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Example: Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $843.19 As x is greater than $625 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar) The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Quarterly levy adjustment Multiply rounded weekly levy adjustment by 13. General examples Example 1: Employee's weekly earnings are $1,333.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, Scale 2 is applied. x = 1,333.99 Weekly withholding amount ( y ) = ( a × x ) − b = (0.3200 × 1,333.99) − 176.5769 = 250.2999 or $250.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,230.40) and less than the SOP ($1,538) appropriate to an employee with five children. Formula (3) applies. = (1,230.40 × 0.0200) − ([1,333.99 − 1,230.40] × 0.0800) = 24.6080 − 8.2872 = 16.3208 or $16.00 (rounded to nearest dollar) Net weekly withholding amount $250.00 − $16.00 = $234.00 Example 2: Employee's fortnightly earnings are $1,299.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, Scale 5 is applied. Convert to weekly equivalent = (1,299.30 ÷ 2) = 649.65 or $649 (ignore cents) x = 649.99 Weekly withholding amount ( y ) = ( a × x ) − b = (0.1600 × 649.99) − 57.8462 = 46.1522 or $46.00 (rounded to nearest dollar) Fortnightly withholding amount $46.00 × 2 = $92.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $92.00 − $63.00 = $29.00 Example 3: Employee's monthly earnings are $5,400.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $1,150 appropriate to an employee with one child. Therefore, Scale 2 is applied. Convert to weekly equivalent = ($5,400.33 + 0.01) × 3 ÷ 13 = 1,246.2323 or $1,246 (ignore cents) x = 1,246.99 Weekly withholding amount ( y ) = ( a × x ) − b = (0.3227 × 1,246.99) − 180.0385 = 222.3652 or $222.00 (rounded to nearest dollar) Monthly withholding amount $222.00 × 13 ÷ 3 = $962.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $962.00 − $113.00 = $849.00 Example 1: Employee's weekly earnings are $1,333.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, Scale 2 is applied. x = 1,333.99 Weekly withholding amount ( y ) = ( a × x ) − b = (0.3200 × 1,333.99) − 176.5769 = 250.2999 or $250.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,230.40) and less than the SOP ($1,538) appropriate to an employee with five children. Formula (3) applies. = (1,230.40 × 0.0200) − ([1,333.99 − 1,230.40] × 0.0800) = 24.6080 − 8.2872 = 16.3208 or $16.00 (rounded to nearest dollar) Net weekly withholding amount $250.00 − $16.00 = $234.00 Example 2: Employee's fortnightly earnings are $1,299.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, Scale 5 is applied. Convert to weekly equivalent = (1,299.30 ÷ 2) = 649.65 or $649 (ignore cents) x = 649.99 Weekly withholding amount ( y ) = ( a × x ) − b = (0.1600 × 649.99) − 57.8462 = 46.1522 or $46.00 (rounded to nearest dollar) Fortnightly withholding amount $46.00 × 2 = $92.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $92.00 − $63.00 = $29.00 Example 3: Employee's monthly earnings are $5,400.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $1,150 appropriate to an employee with one child. Therefore, Scale 2 is applied. Convert to weekly equivalent = ($5,400.33 + 0.01) × 3 ÷ 13 = 1,246.2323 or $1,246 (ignore cents) x = 1,246.99 Weekly withholding amount ( y ) = ( a × x ) − b = (0.3227 × 1,246.99) − 180.0385 = 222.3652 or $222.00 (rounded to nearest dollar) Monthly withholding amount $222.00 × 13 ÷ 3 = $962.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $962.00 − $113.00 = $849.00 Calculating withholding amounts for payments made on a daily or casual basis The withholding amounts shown in the Tax table for daily and casual workers can be expressed in a mathematical form, using the formulas and coefficients provided. To work out withholding amounts using the formulas: 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at Scale 2 where an employee is claiming the tax-free threshold. (The employee must have claimed the tax-free threshold to use the Tax table for daily and casual workers.) 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at Scale 2 where an employee is claiming the tax-free threshold. (The employee must have claimed the tax-free threshold to use the Tax table for daily and casual workers.) 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. Where the employee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Schedule 9 – Tax table for seniors and pensioners. Sample data Withholding amounts Weekly withholding amounts Amounts to be withheld, weekly Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 116 19.00 0.00 35.00 0.00 0.00 117 19.00 0.00 35.00 0.00 0.00 149 24.00 0.00 45.00 0.00 0.00 150 24.00 0.00 45.00 0.00 0.00 249 45.00 0.00 75.00 0.00 0.00 250 45.00 0.00 75.00 0.00 0.00 360 69.00 0.00 108.00 0.00 0.00 361 69.00 0.00 108.00 0.00 0.00 370 71.00 2.00 111.00 2.00 2.00 371 71.00 2.00 111.00 2.00 2.00 499 95.00 22.00 150.00 22.00 22.00 500 95.00 22.00 150.00 22.00 22.00 514 98.00 26.00 154.00 25.00 25.00 515 98.00 26.00 154.00 25.00 25.00 624 133.00 55.00 187.00 42.00 42.00 625 134.00 55.00 187.00 42.00 42.00 720 164.00 72.00 216.00 58.00 58.00 721 165.00 72.00 216.00 58.00 58.00 842 204.00 95.00 253.00 78.00 78.00 843 204.00 95.00 253.00 78.00 78.00 864 211.00 99.00 259.00 82.00 83.00 865 211.00 99.00 259.00 82.00 83.00 931 233.00 121.00 279.00 102.00 107.00 932 233.00 121.00 280.00 102.00 107.00 1,052 271.00 160.00 316.00 139.00 149.00 1,053 272.00 160.00 316.00 139.00 150.00 1,281 345.00 234.00 384.00 208.00 221.00 1,282 345.00 234.00 385.00 208.00 221.00 1,844 525.00 414.00 553.00 377.00 395.00 1,845 525.00 414.00 553.00 377.00 396.00 2,119 613.00 502.00 636.00 459.00 481.00 2,120 613.00 502.00 636.00 460.00 481.00 2,245 653.00 542.00 673.00 497.00 520.00 2,246 653.00 542.00 674.00 498.00 520.00 2,490 749.00 621.00 747.00 571.00 596.00 2,491 749.00 621.00 747.00 571.00 596.00 2,595 789.00 654.00 778.00 602.00 628.00 2,596 790.00 655.00 779.00 603.00 629.00 2,652 812.00 676.00 800.00 623.00 650.00 2,653 812.00 677.00 800.00 624.00 650.00 2,736 844.00 709.00 831.00 654.00 682.00 2,737 845.00 710.00 831.00 655.00 682.00 2,898 908.00 772.00 891.00 714.00 743.00 2,899 908.00 773.00 891.00 715.00 744.00 3,302 1,065.00 930.00 1,040.00 864.00 897.00 3,303 1,066.00 930.00 1,041.00 864.00 897.00 3,652 1,230.00 1,066.00 1,170.00 993.00 1,030.00 3,653 1,230.00 1,067.00 1,170.00 994.00 1,030.00 Fortnightly withholding amounts Amounts to be withheld, fortnightly Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 232 38.00 0.00 70.00 0.00 0.00 234 38.00 0.00 70.00 0.00 0.00 298 48.00 0.00 90.00 0.00 0.00 300 48.00 0.00 90.00 0.00 0.00 498 90.00 0.00 150.00 0.00 0.00 500 90.00 0.00 150.00 0.00 0.00 720 138.00 0.00 216.00 0.00 0.00 722 138.00 0.00 216.00 0.00 0.00 740 142.00 4.00 222.00 4.00 4.00 742 142.00 4.00 222.00 4.00 4.00 998 190.00 44.00 300.00 44.00 44.00 1,000 190.00 44.00 300.00 44.00 44.00 1,028 196.00 52.00 308.00 50.00 50.00 1,030 196.00 52.00 308.00 50.00 50.00 1,248 266.00 110.00 374.00 84.00 84.00 1,250 268.00 110.00 374.00 84.00 84.00 1,440 328.00 144.00 432.00 116.00 116.00 1,442 330.00 144.00 432.00 116.00 116.00 1,684 408.00 190.00 506.00 156.00 156.00 1,686 408.00 190.00 506.00 156.00 156.00 1,728 422.00 198.00 518.00 164.00 166.00 1,730 422.00 198.00 518.00 164.00 166.00 1,862 466.00 242.00 558.00 204.00 214.00 1,864 466.00 242.00 560.00 204.00 214.00 2,104 542.00 320.00 632.00 278.00 298.00 2,106 544.00 320.00 632.00 278.00 300.00 2,562 690.00 468.00 768.00 416.00 442.00 2,564 690.00 468.00 770.00 416.00 442.00 3,688 1,050.00 828.00 1,106.00 754.00 790.00 3,690 1,050.00 828.00 1,106.00 754.00 792.00 4,238 1,226.00 1,004.00 1,272.00 918.00 962.00 4,240 1,226.00 1,004.00 1,272.00 920.00 962.00 4,490 1,306.00 1,084.00 1,346.00 994.00 1,040.00 4,492 1,306.00 1,084.00 1,348.00 996.00 1,040.00 4,980 1,498.00 1,242.00 1,494.00 1,142.00 1,192.00 4,982 1,498.00 1,242.00 1,494.00 1,142.00 1,192.00 5,190 1,578.00 1,308.00 1,556.00 1,204.00 1,256.00 5,192 1,580.00 1,310.00 1,558.00 1,206.00 1,258.00 5,304 1,624.00 1,352.00 1,600.00 1,246.00 1,300.00 5,306 1,624.00 1,354.00 1,600.00 1,248.00 1,300.00 5,472 1,688.00 1,418.00 1,662.00 1,308.00 1,364.00 5,474 1,690.00 1,420.00 1,662.00 1,310.00 1,364.00 5,796 1,816.00 1,544.00 1,782.00 1,428.00 1,486.00 5,798 1,816.00 1,546.00 1,782.00 1,430.00 1,488.00 6,604 2,130.00 1,860.00 2,080.00 1,728.00 1,794.00 6,606 2,132.00 1,860.00 2,082.00 1,728.00 1,794.00 7,304 2,460.00 2,132.00 2,340.00 1,986.00 2,060.00 7,306 2,460.00 2,134.00 2,340.00 1,988.00 2,060.00 Monthly withholding amounts Amounts to be withheld, monthly Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 502.67 82.00 0.00 152.00 0.00 0.00 507.00 82.00 0.00 152.00 0.00 0.00 645.67 104.00 0.00 195.00 0.00 0.00 650.00 104.00 0.00 195.00 0.00 0.00 1,079.00 195.00 0.00 325.00 0.00 0.00 1,083.33 195.00 0.00 325.00 0.00 0.00 1,560.00 299.00 0.00 468.00 0.00 0.00 1,564.33 299.00 0.00 468.00 0.00 0.00 1,603.33 308.00 9.00 481.00 9.00 9.00 1,607.67 308.00 9.00 481.00 9.00 9.00 2,162.33 412.00 95.00 650.00 95.00 95.00 2,166.67 412.00 95.00 650.00 95.00 95.00 2,227.33 425.00 113.00 667.00 108.00 108.00 2,231.67 425.00 113.00 667.00 108.00 108.00 2,704.00 576.00 238.00 810.00 182.00 182.00 2,708.33 581.00 238.00 810.00 182.00 182.00 3,120.00 711.00 312.00 936.00 251.00 251.00 3,124.33 715.00 312.00 936.00 251.00 251.00 3,648.67 884.00 412.00 1,096.00 338.00 338.00 3,653.00 884.00 412.00 1,096.00 338.00 338.00 3,744.00 914.00 429.00 1,122.00 355.00 360.00 3,748.33 914.00 429.00 1,122.00 355.00 360.00 4,034.33 1,010.00 524.00 1,209.00 442.00 464.00 4,038.67 1,010.00 524.00 1,213.00 442.00 464.00 4,558.67 1,174.00 693.00 1,369.00 602.00 646.00 4,563.00 1,179.00 693.00 1,369.00 602.00 650.00 5,551.00 1,495.00 1,014.00 1,664.00 901.00 958.00 5,555.33 1,495.00 1,014.00 1,668.00 901.00 958.00 7,990.67 2,275.00 1,794.00 2,396.00 1,634.00 1,712.00 7,995.00 2,275.00 1,794.00 2,396.00 1,634.00 1,716.00 9,182.33 2,656.00 2,175.00 2,756.00 1,989.00 2,084.00 9,186.67 2,656.00 2,175.00 2,756.00 1,993.00 2,084.00 9,728.33 2,830.00 2,349.00 2,916.00 2,154.00 2,253.00 9,732.67 2,830.00 2,349.00 2,921.00 2,158.00 2,253.00 10,790.00 3,246.00 2,691.00 3,237.00 2,474.00 2,583.00 10,794.33 3,246.00 2,691.00 3,237.00 2,474.00 2,583.00 11,245.00 3,419.00 2,834.00 3,371.00 2,609.00 2,721.00 11,249.33 3,423.00 2,838.00 3,376.00 2,613.00 2,726.00 11,492.00 3,519.00 2,929.00 3,467.00 2,700.00 2,817.00 11,496.33 3,519.00 2,934.00 3,467.00 2,704.00 2,817.00 11,856.00 3,657.00 3,072.00 3,601.00 2,834.00 2,955.00 11,860.33 3,662.00 3,077.00 3,601.00 2,838.00 2,955.00 12,558.00 3,935.00 3,345.00 3,861.00 3,094.00 3,220.00 12,562.33 3,935.00 3,350.00 3,861.00 3,098.00 3,224.00 14,308.67 4,615.00 4,030.00 4,507.00 3,744.00 3,887.00 14,313.00 4,619.00 4,030.00 4,511.00 3,744.00 3,887.00 15,825.33 5,330.00 4,619.00 5,070.00 4,303.00 4,463.00 15,829.67 5,330.00 4,624.00 5,070.00 4,307.00 4,463.00 Medicare level adjustment – Scale 2 Weekly Medicare levy adjustment Adjustment amount, weekly Weekly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 499 0.00 0.00 0.00 0.00 0.00 0.00 500 0.00 0.00 0.00 0.00 0.00 0.00 561 6.00 6.00 6.00 6.00 6.00 6.00 562 6.00 6.00 6.00 6.00 6.00 6.00 624 12.00 12.00 12.00 12.00 12.00 12.00 625 13.00 13.00 13.00 13.00 13.00 13.00 656 13.00 13.00 13.00 13.00 13.00 13.00 657 13.00 13.00 13.00 13.00 13.00 13.00 688 14.00 14.00 14.00 14.00 14.00 14.00 689 14.00 14.00 14.00 14.00 14.00 14.00 720 14.00 14.00 14.00 14.00 14.00 14.00 721 14.00 14.00 14.00 14.00 14.00 14.00 752 15.00 15.00 15.00 15.00 15.00 15.00 753 15.00 15.00 15.00 15.00 15.00 15.00 784 16.00 16.00 16.00 16.00 16.00 16.00 785 16.00 16.00 16.00 16.00 16.00 16.00 816 16.00 16.00 16.00 16.00 16.00 16.00 817 16.00 16.00 16.00 16.00 16.00 16.00 848 16.00 17.00 17.00 17.00 17.00 17.00 849 16.00 17.00 17.00 17.00 17.00 17.00 880 14.00 18.00 18.00 18.00 18.00 18.00 881 14.00 18.00 18.00 18.00 18.00 18.00 912 11.00 18.00 18.00 18.00 18.00 18.00 913 11.00 18.00 18.00 18.00 18.00 18.00 944 9.00 16.00 19.00 19.00 19.00 19.00 945 9.00 16.00 19.00 19.00 19.00 19.00 976 6.00 14.00 20.00 20.00 20.00 20.00 977 6.00 14.00 20.00 20.00 20.00 20.00 1,008 4.00 11.00 19.00 20.00 20.00 20.00 1,009 4.00 11.00 19.00 20.00 20.00 20.00 1,040 1.00 9.00 17.00 21.00 21.00 21.00 1,041 1.00 9.00 16.00 21.00 21.00 21.00 1,072 0.00 6.00 14.00 21.00 21.00 21.00 1,073 0.00 6.00 14.00 21.00 21.00 21.00 1,104 0.00 4.00 11.00 19.00 22.00 22.00 1,105 0.00 4.00 11.00 19.00 22.00 22.00 1,136 0.00 1.00 9.00 17.00 23.00 23.00 1,137 0.00 1.00 9.00 17.00 23.00 23.00 1,168 0.00 0.00 6.00 14.00 22.00 23.00 1,169 0.00 0.00 6.00 14.00 22.00 23.00 1,200 0.00 0.00 4.00 11.00 19.00 24.00 1,201 0.00 0.00 4.00 11.00 19.00 24.00 1,232 0.00 0.00 1.00 9.00 17.00 24.00 1,233 0.00 0.00 1.00 9.00 17.00 24.00 1,440 0.00 0.00 0.00 0.00 0.00 8.00 1,441 0.00 0.00 0.00 0.00 0.00 8.00 1,537 0.00 0.00 0.00 0.00 0.00 0.00 1,538 0.00 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare levy adjustment Adjustment amount, fortnightly Fortnightly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 998 0.00 0.00 0.00 0.00 0.00 0.00 1,000 0.00 0.00 0.00 0.00 0.00 0.00 1,122 12.00 12.00 12.00 12.00 12.00 12.00 1,124 12.00 12.00 12.00 12.00 12.00 12.00 1,248 24.00 24.00 24.00 24.00 24.00 24.00 1,250 26.00 26.00 26.00 26.00 26.00 26.00 1,312 26.00 26.00 26.00 26.00 26.00 26.00 1,314 26.00 26.00 26.00 26.00 26.00 26.00 1,376 28.00 28.00 28.00 28.00 28.00 28.00 1,378 28.00 28.00 28.00 28.00 28.00 28.00 1,440 28.00 28.00 28.00 28.00 28.00 28.00 1,442 28.00 28.00 28.00 28.00 28.00 28.00 1,504 30.00 30.00 30.00 30.00 30.00 30.00 1,506 30.00 30.00 30.00 30.00 30.00 30.00 1,568 32.00 32.00 32.00 32.00 32.00 32.00 1,570 32.00 32.00 32.00 32.00 32.00 32.00 1,632 32.00 32.00 32.00 32.00 32.00 32.00 1,634 32.00 32.00 32.00 32.00 32.00 32.00 1,696 32.00 34.00 34.00 34.00 34.00 34.00 1,698 32.00 34.00 34.00 34.00 34.00 34.00 1,760 28.00 36.00 36.00 36.00 36.00 36.00 1,762 28.00 36.00 36.00 36.00 36.00 36.00 1,824 22.00 36.00 36.00 36.00 36.00 36.00 1,826 22.00 36.00 36.00 36.00 36.00 36.00 1,888 18.00 32.00 38.00 38.00 38.00 38.00 1,890 18.00 32.00 38.00 38.00 38.00 38.00 1,952 12.00 28.00 40.00 40.00 40.00 40.00 1,954 12.00 28.00 40.00 40.00 40.00 40.00 2,016 8.00 22.00 38.00 40.00 40.00 40.00 2,018 8.00 22.00 38.00 40.00 40.00 40.00 2,080 2.00 18.00 34.00 42.00 42.00 42.00 2,082 2.00 18.00 32.00 42.00 42.00 42.00 2,144 0.00 12.00 28.00 42.00 42.00 42.00 2,146 0.00 12.00 28.00 42.00 42.00 42.00 2,208 0.00 8.00 22.00 38.00 44.00 44.00 2,210 0.00 8.00 22.00 38.00 44.00 44.00 2,272 0.00 2.00 18.00 34.00 46.00 46.00 2,274 0.00 2.00 18.00 34.00 46.00 46.00 2,336 0.00 0.00 12.00 28.00 44.00 46.00 2,338 0.00 0.00 12.00 28.00 44.00 46.00 2,400 0.00 0.00 8.00 22.00 38.00 48.00 2,402 0.00 0.00 8.00 22.00 38.00 48.00 2,464 0.00 0.00 2.00 18.00 34.00 48.00 2,466 0.00 0.00 2.00 18.00 34.00 48.00 2,880 0.00 0.00 0.00 0.00 0.00 16.00 2,882 0.00 0.00 0.00 0.00 0.00 16.00 3,074 0.00 0.00 0.00 0.00 0.00 0.00 3,076 0.00 0.00 0.00 0.00 0.00 0.00 Monthly Medicare levy adjustment Adjustment amount, monthly Adjustment amount, monthly Monthly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 2,162.33 0.00 0.00 0.00 0.00 0.00 0.00 2,166.67 0.00 0.00 0.00 0.00 0.00 0.00 2,431.00 26.00 26.00 26.00 26.00 26.00 26.00 2,435.33 26.00 26.00 26.00 26.00 26.00 26.00 2,704.00 52.00 52.00 52.00 52.00 52.00 52.00 2,708.33 56.00 56.00 56.00 56.00 56.00 56.00 2,842.67 56.00 56.00 56.00 56.00 56.00 56.00 2,847.00 56.00 56.00 56.00 56.00 56.00 56.00 2,981.33 61.00 61.00 61.00 61.00 61.00 61.00 2,985.67 61.00 61.00 61.00 61.00 61.00 61.00 3,120.00 61.00 61.00 61.00 61.00 61.00 61.00 3,124.33 61.00 61.00 61.00 61.00 61.00 61.00 3,258.67 65.00 65.00 65.00 65.00 65.00 65.00 3,263.00 65.00 65.00 65.00 65.00 65.00 65.00 3,397.33 69.00 69.00 69.00 69.00 69.00 69.00 3,401.67 69.00 69.00 69.00 69.00 69.00 69.00 3,536.00 69.00 69.00 69.00 69.00 69.00 69.00 3,540.33 69.00 69.00 69.00 69.00 69.00 69.00 3,674.67 69.00 74.00 74.00 74.00 74.00 74.00 3,679.00 69.00 74.00 74.00 74.00 74.00 74.00 3,813.33 61.00 78.00 78.00 78.00 78.00 78.00 3,817.67 61.00 78.00 78.00 78.00 78.00 78.00 3,952.00 48.00 78.00 78.00 78.00 78.00 78.00 3,956.33 48.00 78.00 78.00 78.00 78.00 78.00 4,090.67 39.00 69.00 82.00 82.00 82.00 82.00 4,095.00 39.00 69.00 82.00 82.00 82.00 82.00 4,229.33 26.00 61.00 87.00 87.00 87.00 87.00 4,233.67 26.00 61.00 87.00 87.00 87.00 87.00 4,368.00 17.00 48.00 82.00 87.00 87.00 87.00 4,372.33 17.00 48.00 82.00 87.00 87.00 87.00 4,506.67 4.00 39.00 74.00 91.00 91.00 91.00 4,511.00 4.00 39.00 69.00 91.00 91.00 91.00 4,645.33 0.00 26.00 61.00 91.00 91.00 91.00 4,649.67 0.00 26.00 61.00 91.00 91.00 91.00 4,784.00 0.00 17.00 48.00 82.00 95.00 95.00 4,788.33 0.00 17.00 48.00 82.00 95.00 95.00 4,922.67 0.00 4.00 39.00 74.00 100.00 100.00 4,927.00 0.00 4.00 39.00 74.00 100.00 100.00 5,061.33 0.00 0.00 26.00 61.00 95.00 100.00 5,065.67 0.00 0.00 26.00 61.00 95.00 100.00 5,200.00 0.00 0.00 17.00 48.00 82.00 104.00 5,204.33 0.00 0.00 17.00 48.00 82.00 104.00 5,338.67 0.00 0.00 4.00 39.00 74.00 104.00 5,343.00 0.00 0.00 4.00 39.00 74.00 104.00 6,240.00 0.00 0.00 0.00 0.00 0.00 35.00 6,244.33 0.00 0.00 0.00 0.00 0.00 35.00 6,660.33 0.00 0.00 0.00 0.00 0.00 0.00 6,664.67 0.00 0.00 0.00 0.00 0.00 0.00 Medicare half-levy adjustment – Scale 6 Weekly Medicare half-levy adjustment Adjustment amount, weekly half-levy Weekly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 842 0.00 0.00 0.00 0.00 0.00 843 0.00 0.00 0.00 0.00 0.00 947 5.00 5.00 5.00 5.00 5.00 948 5.00 5.00 5.00 5.00 5.00 1,052 10.00 10.00 10.00 10.00 10.00 1,053 4.00 8.00 11.00 11.00 11.00 1,071 3.00 7.00 11.00 11.00 11.00 1,072 3.00 7.00 11.00 11.00 11.00 1,090 2.00 6.00 10.00 11.00 11.00 1,091 2.00 6.00 10.00 11.00 11.00 1,109 2.00 6.00 9.00 11.00 11.00 1,110 2.00 5.00 9.00 11.00 11.00 1,128 1.00 5.00 9.00 11.00 11.00 1,129 1.00 5.00 9.00 11.00 11.00 1,147 0.00 4.00 8.00 11.00 11.00 1,148 0.00 4.00 8.00 11.00 11.00 1,166 0.00 3.00 7.00 11.00 12.00 1,167 0.00 3.00 7.00 11.00 12.00 1,185 0.00 2.00 6.00 10.00 12.00 1,186 0.00 2.00 6.00 10.00 12.00 1,204 0.00 2.00 6.00 9.00 12.00 1,205 0.00 2.00 6.00 9.00 12.00 1,223 0.00 1.00 5.00 9.00 12.00 1,224 0.00 1.00 5.00 9.00 12.00 1,242 0.00 0.00 4.00 8.00 12.00 1,243 0.00 0.00 4.00 8.00 12.00 1,261 0.00 0.00 3.00 7.00 11.00 1,262 0.00 0.00 3.00 7.00 11.00 1,280 0.00 0.00 3.00 6.00 10.00 1,281 0.00 0.00 2.00 6.00 10.00 1,299 0.00 0.00 2.00 6.00 10.00 1,300 0.00 0.00 2.00 6.00 9.00 1,318 0.00 0.00 1.00 5.00 9.00 1,319 0.00 0.00 1.00 5.00 9.00 1,337 0.00 0.00 0.00 4.00 8.00 1,338 0.00 0.00 0.00 4.00 8.00 1,356 0.00 0.00 0.00 3.00 7.00 1,357 0.00 0.00 0.00 3.00 7.00 1,375 0.00 0.00 0.00 3.00 6.00 1,376 0.00 0.00 0.00 3.00 6.00 1,394 0.00 0.00 0.00 2.00 6.00 1,395 0.00 0.00 0.00 2.00 6.00 1,413 0.00 0.00 0.00 1.00 5.00 1,414 0.00 0.00 0.00 1.00 5.00 1,440 0.00 0.00 0.00 0.00 4.00 1,441 0.00 0.00 0.00 0.00 4.00 1,537 0.00 0.00 0.00 0.00 0.00 1,538 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare half-levy adjustment Adjustment amount, fortnightly half-levy Fortnightly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1,684 0.00 0.00 0.00 0.00 0.00 1,686 0.00 0.00 0.00 0.00 0.00 1,894 10.00 10.00 10.00 10.00 10.00 1,896 10.00 10.00 10.00 10.00 10.00 2,104 20.00 20.00 20.00 20.00 20.00 2,106 8.00 16.00 22.00 22.00 22.00 2,142 6.00 14.00 22.00 22.00 22.00 2,144 6.00 14.00 22.00 22.00 22.00 2,180 4.00 12.00 20.00 22.00 22.00 2,182 4.00 12.00 20.00 22.00 22.00 2,218 4.00 12.00 18.00 22.00 22.00 2,220 4.00 10.00 18.00 22.00 22.00 2,256 2.00 10.00 18.00 22.00 22.00 2,258 2.00 10.00 18.00 22.00 22.00 2,294 0.00 8.00 16.00 22.00 22.00 2,296 0.00 8.00 16.00 22.00 22.00 2,332 0.00 6.00 14.00 22.00 24.00 2,334 0.00 6.00 14.00 22.00 24.00 2,370 0.00 4.00 12.00 20.00 24.00 2,372 0.00 4.00 12.00 20.00 24.00 2,408 0.00 4.00 12.00 18.00 24.00 2,410 0.00 4.00 12.00 18.00 24.00 2,446 0.00 2.00 10.00 18.00 24.00 2,448 0.00 2.00 10.00 18.00 24.00 2,484 0.00 0.00 8.00 16.00 24.00 2,486 0.00 0.00 8.00 16.00 24.00 2,522 0.00 0.00 6.00 14.00 22.00 2,524 0.00 0.00 6.00 14.00 22.00 2,560 0.00 0.00 6.00 12.00 20.00 2,562 0.00 0.00 4.00 12.00 20.00 2,598 0.00 0.00 4.00 12.00 20.00 2,600 0.00 0.00 4.00 12.00 18.00 2,636 0.00 0.00 2.00 10.00 18.00 2,638 0.00 0.00 2.00 10.00 18.00 2,674 0.00 0.00 0.00 8.00 16.00 2,676 0.00 0.00 0.00 8.00 16.00 2,712 0.00 0.00 0.00 6.00 14.00 2,714 0.00 0.00 0.00 6.00 14.00 2,750 0.00 0.00 0.00 6.00 12.00 2,752 0.00 0.00 0.00 6.00 12.00 2,788 0.00 0.00 0.00 4.00 12.00 2,790 0.00 0.00 0.00 4.00 12.00 2,826 0.00 0.00 0.00 2.00 10.00 2,828 0.00 0.00 0.00 2.00 10.00 2,880 0.00 0.00 0.00 0.00 8.00 2,882 0.00 0.00 0.00 0.00 8.00 3,074 0.00 0.00 0.00 0.00 0.00 3,076 0.00 0.00 0.00 0.00 0.00 Monthly Medicare half-levy adjustment Adjustment amount, monthly half-levy Monthly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 3,648.67 0.00 0.00 0.00 0.00 0.00 3,653.00 0.00 0.00 0.00 0.00 0.00 4,103.67 22.00 22.00 22.00 22.00 22.00 4,108.00 22.00 22.00 22.00 22.00 22.00 4,558.67 43.00 43.00 43.00 43.00 43.00 4,563.00 17.00 35.00 48.00 48.00 48.00 4,641.00 13.00 30.00 48.00 48.00 48.00 4,645.33 13.00 30.00 48.00 48.00 48.00 4,723.33 9.00 26.00 43.00 48.00 48.00 4,727.67 9.00 26.00 43.00 48.00 48.00 4,805.67 9.00 26.00 39.00 48.00 48.00 4,810.00 9.00 22.00 39.00 48.00 48.00 4,888.00 4.00 22.00 39.00 48.00 48.00 4,892.33 4.00 22.00 39.00 48.00 48.00 4,970.33 0.00 17.00 35.00 48.00 48.00 4,974.67 0.00 17.00 35.00 48.00 48.00 5,052.67 0.00 13.00 30.00 48.00 52.00 5,057.00 0.00 13.00 30.00 48.00 52.00 5,135.00 0.00 9.00 26.00 43.00 52.00 5,139.33 0.00 9.00 26.00 43.00 52.00 5,217.33 0.00 9.00 26.00 39.00 52.00 5,221.67 0.00 9.00 26.00 39.00 52.00 5,299.67 0.00 4.00 22.00 39.00 52.00 5,304.00 0.00 4.00 22.00 39.00 52.00 5,382.00 0.00 0.00 17.00 35.00 52.00 5,386.33 0.00 0.00 17.00 35.00 52.00 5,464.33 0.00 0.00 13.00 30.00 48.00 5,468.67 0.00 0.00 13.00 30.00 48.00 5,546.67 0.00 0.00 13.00 26.00 43.00 5,551.00 0.00 0.00 9.00 26.00 43.00 5,629.00 0.00 0.00 9.00 26.00 43.00 5,633.33 0.00 0.00 9.00 26.00 39.00 5,711.33 0.00 0.00 4.00 22.00 39.00 5,715.67 0.00 0.00 4.00 22.00 39.00 5,793.67 0.00 0.00 0.00 17.00 35.00 5,798.00 0.00 0.00 0.00 17.00 35.00 5,876.00 0.00 0.00 0.00 13.00 30.00 5,880.33 0.00 0.00 0.00 13.00 30.00 5,958.33 0.00 0.00 0.00 13.00 26.00 5,962.67 0.00 0.00 0.00 13.00 26.00 6,040.67 0.00 0.00 0.00 9.00 26.00 6,045.00 0.00 0.00 0.00 9.00 26.00 6,123.00 0.00 0.00 0.00 4.00 22.00 6,127.33 0.00 0.00 0.00 4.00 22.00 6,240.00 0.00 0.00 0.00 0.00 17.00 6,244.33 0.00 0.00 0.00 0.00 17.00 6,660.33 0.00 0.00 0.00 0.00 0.00 6,664.67 0.00 0.00 0.00 0.00 0.00 Employee declarations Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee, (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. When your employee is a foreign resident If your employee has answered that they are a foreign resident on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, use Scale 3 • If they have not given you a valid TFN, use Scale 4. • If they have given you a valid TFN, use Scale 3 • If they have not given you a valid TFN, use Scale 4. Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. Withholding declarations An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt, or changes to them • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt, or changes to them • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. To work out the employee's annual tax offset entitlement into a weekly, fortnightly, monthly or quarterly amount, refer to the section on 'Tax offsets' in this schedule. Do not allow for any tax offsets if any of the following apply: • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. When your employee has a study and training support loan debt If your employee has a HELP, VSL, FS, SSL or AASL debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Next step: To calculate additional withholding amounts for: • HELP, VSL, FS, SSL or AASL debts, refer to either: – Study and training support loans weekly tax table – Study and training support loans fortnightly tax table – Study and training support loans monthly tax table • Statement of formulas, refer to Schedule 8 – Statement of formulas for calculating study and training support loans components. • HELP, VSL, FS, SSL or AASL debts, refer to either: – Study and training support loans weekly tax table – Study and training support loans fortnightly tax table – Study and training support loans monthly tax table • Statement of formulas, refer to Schedule 8 – Statement of formulas for calculating study and training support loans components. – Study and training support loans weekly tax table – Study and training support loans fortnightly tax table – Study and training support loans monthly tax table Employees who are entitled to a reduction of Medicare levy, or do not have to pay the Medicare levy because of low family income, will not have to make a compulsory HELP, VSL, FS, SSL or AASL repayment for that year. The exemption from making a compulsory study and training support loans repayment may be claimed on the Medicare levy variation declaration. Allowances, leave and other payments Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information on when to withhold and report on allowances, refer to Withholding for allowances. Leave loading If you pay leave loading as a lump sum, use Schedule 5 – Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding. Holiday pay, long service leave and employment termination payments Employees who continue working for you You must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment. For more information, see Withholding from leave payments for continuing employees. Employees who stop working for you This schedule does not cover any lump sum payments made to an employee who stops working for you. If an employee has unused annual leave, leave loading or long service leave, refer to Schedule 7 – Tax table for unused leave payments on termination of employment. Any other lump sum payments may be employment termination payments, refer to Schedule 11 – Tax table for employment termination payments. Do not withhold any amount for study and training support loans debt from lump sum termination payments. This schedule applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you make payments to individuals in the horticultural industry who: • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. Also, use this schedule if you make payments to individuals in the shearing industry such as shearers, crutchers, wool classers, cooks, shed hands and pressers who: • have given you a valid Tax file number declaration and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. • have given you a valid Tax file number declaration and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. For all other circumstances, use the relevant PAYG withholding weekly or fortnightly tax table at ato.gov.au/taxtables . If you employ individuals under a working holiday makers visa, you must use Schedule 15 – Tax table for working holiday makers. If you employ individuals under a Seasonal Worker Programme, Pacific Labour Scheme or Pacific Australia Labour Mobility scheme, this schedule does not apply. Working out the withholding amount To work out the amount you need to withhold you must: 1. Input your employee's total earnings (ignoring any cents) into the Withholding lookup tool. 2. Use the appropriate column to find the correct amount to withhold: – Column 2 if the resident employee has given you a TFN – Column 3 if the resident employee has not given you a TFN – Column 4 if the foreign resident employee has given you a TFN – Column 5 if the foreign resident employee has not given you a TFN. 1. Input your employee's total earnings (ignoring any cents) into the Withholding lookup tool. 2. Use the appropriate column to find the correct amount to withhold: – Column 2 if the resident employee has given you a TFN – Column 3 if the resident employee has not given you a TFN – Column 4 if the foreign resident employee has given you a TFN – Column 5 if the foreign resident employee has not given you a TFN. – Column 2 if the resident employee has given you a TFN – Column 3 if the resident employee has not given you a TFN – Column 4 if the foreign resident employee has given you a TFN – Column 5 if the foreign resident employee has not given you a TFN. Note: When using this schedule do not: • withhold an amount for study and training support loans, or • adjust the withholding amount for a payee who is claiming a Medicare levy exemption or reduction, or a tax offset. • withhold an amount for study and training support loans, or • adjust the withholding amount for a payee who is claiming a Medicare levy exemption or reduction, or a tax offset. These adjustments do not apply to this schedule. Example: An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding lookup tool . If the employee is: • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($69) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). Example: An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding lookup tool . If the employee is: • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($69) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($69) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). Resident employees The standard rate of withholding of 13% applies if an employee has given you a valid TFN and you withhold amounts using the figures shown in column 2 of the Withholding lookup tool. If the employee has not given you a valid TFN, you must withhold amounts using the figures shown in column 3 of the Withholding lookup tool . When your employee is a foreign resident If your employee has answered that they are a foreign resident for tax purposes on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, you must withhold amounts using the figures shown in column 4 of the Withholding lookup tool. • If they have not given you a valid TFN, you must withhold at 45% using the figures in column 5 of the Withholding lookup tool. • If they have given you a valid TFN, you must withhold amounts using the figures shown in column 4 of the Withholding lookup tool. • If they have not given you a valid TFN, you must withhold at 45% using the figures in column 5 of the Withholding lookup tool. Pay period The rates in this schedule apply irrespective of the pay period. Using a formula The withholding amounts shown in this schedule can be expressed in mathematical form. If you have developed your own payroll or accounting software package, use the formulas and coefficients outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Resident or foreign resident rate Has the employee provided their TFN? Resident (a) Foreign resident (a) Tax file number provided 0.13 0.30 Tax file number not provided 0.47 0.45 Rounding of withholding amounts The withholding amounts calculated as a result of applying the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent. Where an employee has not provided a TFN, ignore any cents in the result. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding lookup tool. The results obtained when using the coefficients in this schedule may differ slightly from the Withholding lookup tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer-employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration that they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Varying your PAYG withholding If your employee believes that, for their circumstances, the amount you withhold will be too much, they may apply to us for a variation to reduce the amount of withholding. This schedule applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you make payments to employees who are actors, variety artists or other entertainers who receive payments for their performances. Do not use this schedule if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following: • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. For these types of payments, the Commissioner has varied the rate of withholding to 20% of the payment. If you employ individuals under a working holiday makers visa, you must use Schedule 15 – Tax table for working holiday makers for all payments made to them, including lump sum payments. For all other employees who are paid on a regular basis, use the applicable tax table at ato.gov.au. Do not use this schedule for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding. When using this schedule, do NOT withhold an amount for: • Higher Education Loan Program (HELP) debts • VET Student Loan (VSL) debts • Financial Supplement (FS) debts • Student Start-up Loan (SSL) debts, or • Australian Apprenticeship Support Loan (AASL) debts. • Higher Education Loan Program (HELP) debts • VET Student Loan (VSL) debts • Financial Supplement (FS) debts • Student Start-up Loan (SSL) debts, or • Australian Apprenticeship Support Loan (AASL) debts. When using this schedule, do NOT adjust the withholding amount for an employee who is claiming a Medicare levy exemption or reduction. Medicare levy variations do not apply to this schedule. Working out the withholding amount The Withholding lookup tool and tables in this schedule are only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the formulas in this schedule to calculate withholding amounts. To work out the amount you need to withhold using the Withholding lookup tool: 1. Input the employee's daily earnings (ignoring any cents) into the Withholding lookup tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see the section 'Claiming tax offsets' in this schedule to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example: An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding lookup tool and refer to the corresponding amount to be withheld in column 2 of $21.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $18.00 ($21.00 − $3.00). 1. Input the employee's daily earnings (ignoring any cents) into the Withholding lookup tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see the section 'Claiming tax offsets' in this schedule to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example: An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding lookup tool and refer to the corresponding amount to be withheld in column 2 of $21.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $18.00 ($21.00 − $3.00). Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. If you have developed your own payroll or accounting software package, use the formulas and the coefficients outlined in Table A and Table B. This section should be read with Schedule 1 – Statement of formulas for calculating amounts to be withheld. The formulas comprise linear equations of the form y = ax − b where: • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. Table A: Employee has claimed the tax-free threshold Coefficients where tax-free threshold claimed Weekly earnings (x) less than a b $451 – – $625 0.1280 57.8462 $781 0.2080 107.8462 $901 0.1440 57.8462 $1,081 0.1512 64.3365 $1,602 0.2582 180.0385 $3,245 0.2560 176.5769 $4,567 0.3120 358.3077 $4,567 & over 0.3760 650.6154 Table B: Employee has not claimed the tax-free threshold Coefficients where tax-free threshold not claimed Weekly earnings (x) less than a b $187 0.1280 0.1280 $463 0.1694 7.7550 $644 0.1512 –0.6702 $1,165 0.2582 68.2367 $2,807 0.2560 65.7202 $4,129 0.3120 222.9510 $4,129 & over 0.3760 487.2587 To work out withholding amounts using the formulas, you must: 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. If you pay your employees daily, rather than per performance, the amount to withhold (including reductions for tax offsets) should be worked out on a daily basis. Example: Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1512 − 64.3365 = $87.0132. Round to the nearest dollar = $87. 3. $87 ÷ 2 = $43.50. Round to the nearest dollar = $44. Therefore, the amount to withhold from each performance is $44. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. Example: Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1512 − 64.3365 = $87.0132. Round to the nearest dollar = $87. 3. $87 ÷ 2 = $43.50. Round to the nearest dollar = $44. Therefore, the amount to withhold from each performance is $44. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1512 − 64.3365 = $87.0132. Round to the nearest dollar = $87. 3. $87 ÷ 2 = $43.50. Round to the nearest dollar = $44. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding lookup tool. The results obtained when using the coefficients in this schedule may differ slightly from the lookup tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer-employee relationship, you must complete Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If an employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. When your employee is a foreign resident If your employee has answered that they are a foreign resident for tax purposes on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents) • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents) • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign resident tax rates Weekly tax rates Weekly earnings $ Weekly rate 0 to 2,595 30 cents for each dollar of earnings 2,596 to 3,652 $779 plus 37 cents for each $1 of earnings over $2,595 3,653 & over $1,170 plus 45 cents for each $1 of earnings over $3,652 Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. Withholding declarations Employees can use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt, or changes to them. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt, or changes to them. An employee may also use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see the section in this schedule on 'Claiming tax offsets'. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. If your employee claims a tax offset, reduce the amount to be withheld from their earnings per performance by the value of the tax offset. The per performance value is the tax offset amount claimed divided by 52, divided by the number of performances per week. Round the result to the nearest dollar. Do NOT allow for any tax offsets if any of the following apply: • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. This schedule applies to withholding payments covered by section 12-50 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you pay an individual to resume working for, or providing services to, you or any other entity. If you employ individuals under a working holiday makers visa you must use Schedule 15 – Tax table for working holiday makers for all payments made to them, including return to work payments. We have a calculator to help you work out the correct amount of tax to withhold from payments to most employees. Working out the withholding amount To work out the amount you need to withhold, multiply the amount of the return to work payment by 32%. This rate applies to residents and non-residents. Example: George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 32% of $18,000 = $5,760. Example: George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 32% of $18,000 = $5,760. Rounding of withholding amounts Withholding amounts calculated should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals, they have 28 days to give you their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment made to a resident employee and 45% from any payment made to a foreign resident employee (ignoring any cents) unless we tell you not to. This schedule applies to certain withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA paid as a lump sum. The amounts, formulas and procedures in this schedule were last updated on 1 July 2025. Using this schedule Use this schedule if you make a payment of salary or wages to an employee which is: • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. If you employ individuals under a working holiday makers visa you must use Schedule 15 – Tax table for working holiday makers for all payments made to them, including back payments, commissions and bonuses or similar payments. Other payments you should use this schedule for Also use this schedule for back payments made to payees for: • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments – for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments – for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. Back payments (including lump sums in arrears) A back payment is a payment that was meant to have been made in a prior period. For example: • an employee's wages were underpaid due to an error or oversight in calculating their full entitlement under an award • an allowance you were due to pay in July was overlooked and you made the payment in December. • an employee's wages were underpaid due to an error or oversight in calculating their full entitlement under an award • an allowance you were due to pay in July was overlooked and you made the payment in December. A back payment is distinct from a bonus, which is a payment made for recognition of performance including past performance. A bonus (or similar payment) can only be considered a back payment if you paid the bonus later than the time that it should have been paid. If you normally process payments in a pay period later than when the work is performed – for example, overtime payments made with a time lag of one pay period – they are not considered back payments. These payments are treated as part of the normal pay cycle when paid and withholding is calculated on total earnings for that period. An overtime payment is only considered a back payment if it was meant to have been made in a prior pay period. Commissions Commissions are typically payments made as recognition of performance or service and may be calculated as a percentage of the proceeds from a particular transaction or series of transactions. Bonuses and similar payments A bonus is usually made to an employee in recognition of performance or services and may be calculated as a percentage of the proceeds from a particular business transaction. These payments may not necessarily be related to a particular period of work. A payment will be treated as similar to a bonus if it is of a one-off nature that does not relate to work performed in a particular period. Examples include: • a once-only payment made to an employee as compensation for a changed work location • an amount paid as a sign-on bonus to an employee entering a workplace agreement • any lump sum allowance. • a once-only payment made to an employee as compensation for a changed work location • an amount paid as a sign-on bonus to an employee entering a workplace agreement • any lump sum allowance. Leave loading Payment of leave loading can also be regarded as a payment similar to a bonus, if it is made as a lump sum and not on a pro-rata basis as leave is taken. If you pay leave loading on a pro-rata basis, add it to earnings for the period to calculate withholding using the regular payments tax tables at ato.gov.au/taxtables . Terms we use Additional payments Additional payments include back payments (including lump sum payments in arrears), commissions, bonuses and similar payments. Normal earnings Normal earnings are gross taxable earnings and include all salary and wage income, taxable allowances, and overtime earnings for the current financial year. This includes any back payments previously made using Method B(i). At the start of a financial year, a payee's normal earnings can be based on the last full pay period worked in the previous financial year. If a payee's pay fluctuates significantly, you can use an average of gross taxable earnings for the current financial year (or, if applicable, the previous financial year). If a payee has no current or past normal earnings (for example, the employee is newly employed), you can include expected future earnings in your calculations. This can be based on the payee's contracted or expected salary for the financial year. For the purposes of this schedule, normal earnings do not include employment termination payments or unused leave payments made on termination of employment. Average total earnings Average total earnings are the sum of all normal earnings paid in the current financial year, including current pay, plus any current year back payments if Method B(i) is used to calculate withholding. Then divide the total earnings by the number of pay periods to date (including the current pay period). Pay periods per financial year Pay periods per financial year refers to a total of 52 pay periods if paid weekly, 26 pay periods if paid fortnightly or 12 pay periods if paid monthly. No adjustments are required for a 53 week / 27 fortnight year. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration helps determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting an payer/payee relationship, you must tell us by: • providing employment and tax information about your payee in your STP Phase 2 reporting and including the applicable tax treatment code beginning in 'N', or • completing a Tax file number declaration form with all available details of the payee and sending it to us. • providing employment and tax information about your payee in your STP Phase 2 reporting and including the applicable tax treatment code beginning in 'N', or • completing a Tax file number declaration form with all available details of the payee and sending it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Working out the withholding amount Available methods To work out the amount you need to withhold from an additional payment, you must use either Method A or Method B. Using Method B is more complex but produces a withholding amount that is more likely approximate the payee's actual tax payable. Calculations made using either method are acceptable to work out the withholding amount. If your calculation using either method results in a negative amount, treat the result as nil. Using Method A Use this method for any additional payments made, regardless of the financial year the additional payment applies to. This includes all back payments, commissions, bonuses or similar payments. This method calculates withholding by apportioning additional payments made in the current pay period over the number of pay periods in a financial year and applying that average amount to the gross earnings in the current pay period. If you are paying a commission, bonus or similar payment for a defined period of less than 12 months, you can choose to calculate withholding by using the number of pay periods the payment relates to at step 3. For example, if a commission relates to four weeks and the employee is paid weekly, you divide the commission by four pay periods at step 3, rather than 52 pay periods. Method A instructions Step Instruction 1 Work out your payee's gross earnings excluding any additional payments for the current pay period. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings in step 1. 3 Add any additional payments to be made in the current pay period together and divide the total by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the gross earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount at step 6 by the number of pay periods used in step 3. 8 Multiply the additional payment being made in the current pay period by 47%. 9 Use the lesser amount of step 7 and step 8 for the withholding on the additional payment. Ignore any cents. 10 Work out the total PAYG withholding for the current pay period by adding the withholding on the additional payment (step 9) to the withholding on the gross earnings (step 2). Using Method B Use Method B(i) for any back payments applied to specific periods in the current financial year. Use Method B(ii) for either: • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period, regardless of the financial year the additional payment applies to. • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period, regardless of the financial year the additional payment applies to. If you are making back payments applying to current and previous financial years, apportion the back payment between those years and then use the applicable method for each component to calculate withholding. If you are making multiple additional payments: • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year (that is, you made an additional payment to the payee in a previous pay period), do not recalculate the withholding for the additional payment previously made. • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year (that is, you made an additional payment to the payee in a previous pay period), do not recalculate the withholding for the additional payment previously made. B(i) Back payments applied to specific periods in the current financial year This method recalculates withholding for each pay period the back payment applies. Method B(i) instructions Step Instruction 1 Work out how much of the back payment applied to each earlier pay period in the current financial year. 2 For the first affected pay period, add the back payment relevant to that period to the normal earnings previously paid to get total earnings for that period. 3 Use the relevant tax table to find the amount to be withheld from the total earnings for that period. 4 Subtract the amount previously withheld for the period from the amount at step 3. 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the back payment. 6 Use the relevant tax table to find the amount to be withheld from your payee's gross earnings (excluding additional payments) for the current pay period. 7 Work out the total PAYG withholding for the current pay period by adding the withholding on the back payment (step 5) to the withholding on the gross earnings (step 6). B(ii) Additional payments applied over the whole financial year This method calculates withholding by averaging all additional payments made in the current financial year over the number of pay periods in a financial year and applying that to the average total earnings to date. Method B(ii) instructions Step Instruction 1 Calculate the average total earnings paid to your payee over the current financial year to date. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from the average total earnings in step 1. 3 Add all additional payments made in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the average total earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount in step 6 by the number of pay periods used in step 3. 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7. 9 Multiply the additional payment being made in the current pay period by 47%. 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. 11 Use the relevant tax table to find the amount to be withheld from your payee's gross earnings (excluding additional payments) for the current pay period. 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). Withholding limit If your payee has a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Australian Apprenticeship Support Loan (AASL) debt, see the section on 'Study and training support loans and additional payments' in this schedule. If you use Method A or Method B(ii), the amount of tax to be withheld from an additional payment is limited to a maximum of 47% of the additional payment. If the withholding amount calculated (including a study and training support loan component) using Method A or Method B(ii) exceeds 47% of the additional payment being made, then the amount is reduced to be equal to 47% of that payment. The withholding limit applies to the additional payment only and not to normal earnings for the current pay period. For some payees, the withholding limit may result in their withholding amounts not being sufficient to cover their end-of-year tax liability, as their total earnings for the financial year may exceed the study and training support loan repayment threshold or attract a higher rate of tax. Under these circumstances, your payee can arrange an upwards variation by entering into an agreement with you to vary the rate or amount of withholding. Commissions, bonuses or similar payments If a commission, bonus or similar payment relates to work your payee performed for more than one pay period (or for an undefined period), calculate withholding by applying either Method A or Method B(ii). Do not use this schedule for payments for a single pay period. If the commission, bonus or similar payment relates to work your payee performed in a single pay period (for example, a week, a fortnight or a month) the amount is added to all their other earnings for the current period. Withholding is then calculated using the regular PAYG withholding tax table at ato.gov.au/taxtables . Study and training support loans and additional payments If your payee has advised you they have a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Australian Apprenticeship Support Loan (AASL) debt on their Tax file number declaration or Withholding declaration, you must also withhold from the additional payment using the relevant study and training support loans tax tables. Calculate the amounts you need to withhold from additional payments for study and training support loans by using the same method you used to calculate the PAYG withholding amount from the additional payment. For example, if you calculate the amount to be withheld from the additional payment using Method A, use the same method to calculate the amounts to be withheld for study and training support loans purposes. How to calculate withholding on the additional payment if it is calculated separately to the study and training support loans components If you calculate withholding separately, you need to make sure that the withholding limit in Method A and Method B(ii) applies to the combined total calculated for the additional payment and the study and training support loans components. For example, at step 9 in Method A, you must combine the amounts from the two separate calculations used for step 7 before comparing it to the amount calculated at step 8. Next step: You can use Schedule 8 – Statement of formulas for calculating study and training support loans components to combine PAYG withholding with study and training support loan instead of repeating the calculation separately for each component. The results obtained when using this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Withholding calculated using either method is accepted. Variations If your payee has a withholding variation in place for the current financial year, use one of the following to work out the amount of withholding from additional payments: • the varied rate – if the relevant income is specified in the variation notice • this schedule – if the relevant income is not specified in the variation notice. • the varied rate – if the relevant income is specified in the variation notice • this schedule – if the relevant income is not specified in the variation notice. If your payee had a withholding variation in place at the time the additional payment accrued but the withholding variation is no longer in effect when the additional payment is made, it does not apply when working out the amount to withhold. Leave without pay For the purposes of this schedule, any periods where your payee has taken leave without pay do not affect the calculations outlined in each of the methods. For example, for Method A and Method B(ii), you are still required at step 3 to apportion all additional payments made by the total number of pay periods in a financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Superannuation income streams To work out the amount you need to withhold from the taxable component of back payments of super income streams (pensions and annuities), including lump sum payments in arrears, use either Method A or B. Back payment reporting About back payment reporting You must record back payments in a pay event when reporting under Single Touch Payroll (STP), or on your employee's or super payment recipient's payment summary if you are a non STP reporter. For each lump sum payment accrued more than 12 months before the date of payment, include the total gross amount of the payment (including allowances) at 'Lump sum E'. From 1 July 2025, the previous lump sum E threshold of $1,200 no longer applies. Any amount that qualifies as a lump sum E payment must be reported at this label. Reporting back payment in STP All employers should now be STP reporting and transitioned to STP Phase 2 reporting unless covered by a deferral or exemption. If the back payment you are making to an employee is a lump sum E payment, you need to report this as lump sum E in STP. The previous lump sum E threshold amount of $1,200 no longer applies, so any amount that qualifies as a lump sum E payment must be reported at this label. When reporting a lump sum E in STP Phase 2, you will also need to include the financial year in which the payment relates to, which will remove the need for you to provide a lump sum E letter to your employee. Your employee will be able to access their lump sum E information in their Income Statement via ATO online services. If you are making a back payment to an employee and it is not lump sum E, then report it in STP as the relevant payment type (such as gross, allowances or overtime). Back payments not reported through STP There are some back payments that can't be reported through STP, usually because they are not related to employment income, such as super, compensation or welfare payments. If this is the case, payers must continue to provide payment summaries and lodge a payment summary annual report for these payments. What payment summary you use depends on whether the back payments relate to a superannuation income stream or previous period of assessable foreign service. Use: • PAYG payment summary – individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary – superannuation income stream for super income stream payments • PAYG payment summary – foreign employment for payments related to a previous period of assessable foreign service. • PAYG payment summary – individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary – superannuation income stream for super income stream payments • PAYG payment summary – foreign employment for payments related to a previous period of assessable foreign service. Note: The lump sum E threshold amount of $1,200 no longer applies. Any amount that qualifies as a lump sum E payment must be reported at this label. Completing the individual non-business payment summary For payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. Salary and wage income (including allowances) accrued before the current financial year For each payment accrued in a prior financial year, but not more than 12 months before the date of payment include the total: • gross amount of the payment at 'Gross payments' or 'Allowances' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' or 'Allowances' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment, include the total: • gross amount of the payment (including allowances) at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment (including allowances) at 'Lump sum E' • amount withheld at 'Total tax withheld'. For each payment that accrued before and after 12 months, apportion the payment between the two periods and apply the rules above for each portion. Other amounts accrued before the current financial year These other amounts are described in Other payments you should use this schedule for. For each payment accrued in a prior financial year, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Employee letter You must also provide your employee with a letter specifying both the: • financial years over which the amount accrued, and • gross amount that accrued each financial year. • financial years over which the amount accrued, and • gross amount that accrued each financial year. Completing the superannuation income stream payment summary For payments accrued in the current financial year, include the: • component amounts at both – 'Taxable component' (both taxed and untaxed elements if applicable) – 'Tax-free component'. • amount withheld at 'Total tax withheld'. • component amounts at both – 'Taxable component' (both taxed and untaxed elements if applicable) – 'Tax-free component'. • amount withheld at 'Total tax withheld'. – 'Taxable component' (both taxed and untaxed elements if applicable) – 'Tax-free component'. For payments accrued prior to the current financial year, include the: • component amounts at both – 'Lump sum in arrears – taxable component' (both taxed and untaxed elements if applicable) – 'Lump sum in arrears – tax-free component'. • amount withheld at 'Total tax withheld'. • component amounts at both – 'Lump sum in arrears – taxable component' (both taxed and untaxed elements if applicable) – 'Lump sum in arrears – tax-free component'. • amount withheld at 'Total tax withheld'. – 'Lump sum in arrears – taxable component' (both taxed and untaxed elements if applicable) – 'Lump sum in arrears – tax-free component'. Payee letter You must also provide your payee with a letter specifying both the: • financial years over which the amount accrued • gross amount that accrued each financial year, including its split between taxed and untaxed elements and tax-free component. • financial years over which the amount accrued • gross amount that accrued each financial year, including its split between taxed and untaxed elements and tax-free component. Completing the foreign employment payment summary For the foreign employment payment summary, the gross payments amount is assessable foreign employment income, which includes total allowances. For salary and wage payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued in a prior financial year, but not more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. Employee letter You must also provide your employee with a letter specifying both the: • financial years over which the amount accrued • gross amount that accrued each financial year. • financial years over which the amount accrued • gross amount that accrued each financial year. Example 1 uses both: • Study and training support loans weekly tax table effective from 1 July 2024 • Schedule 1 – Statement of formulas for calculating amounts to be withheld (containing the amounts, formulas and procedures that were last updated on 1 July 2024). The calculations are made using scale 2, with tax-free threshold. Example 1: Withholding from a bonus payment using Method A Jarrod, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Jarrod earns $1,400 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component – for Example 1 Step Instructions Result 1 Work out Jarrod's gross earnings for the current pay period. $1,400 2 Use the relevant tax table to find the amount to be withheld from Jarrod's gross earnings in step 1. $272 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. $1,400 + $17 $1,417 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $277 6 Subtract the amount at step 2 from the amount at step 5. = $277 − $272 $5 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $5 × 52 $260 As Jarrod has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method that they used to calculate withholding for the bonus payment in the first part of this example. HELP component – for Example 1 Step Instructions Result 1 Work out Jarrod's gross earnings for the current pay period. $1,400 2 Use the relevant tax table to find the amount to be withheld for HELP from Jarrod's gross earnings in step 1. $42 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,400 + $17 $1,417 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $43 6 Subtract the amount at step 2 from the amount at step 5. = $43 − $42 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) – for Example 1 Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $260 + $52 = $312. This amount is used as it's less than step 8. $312 10 See below – Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld from each component: • PAYG withholding on gross earnings in the current pay period = $272 • HELP withholding on gross earnings in the current pay period = $42 • PAYG withholding on additional payment = $260 • HELP withholding on additional payment = $52 The total amount to withhold is $626 ($272 + $42 + $260 + $52). • Study and training support loans weekly tax table effective from 1 July 2024 • Schedule 1 – Statement of formulas for calculating amounts to be withheld (containing the amounts, formulas and procedures that were last updated on 1 July 2024). The calculations are made using scale 2, with tax-free threshold. Example 1: Withholding from a bonus payment using Method A Jarrod, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Jarrod earns $1,400 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component – for Example 1 Step Instructions Result 1 Work out Jarrod's gross earnings for the current pay period. $1,400 2 Use the relevant tax table to find the amount to be withheld from Jarrod's gross earnings in step 1. $272 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. $1,400 + $17 $1,417 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $277 6 Subtract the amount at step 2 from the amount at step 5. = $277 − $272 $5 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $5 × 52 $260 As Jarrod has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method that they used to calculate withholding for the bonus payment in the first part of this example. HELP component – for Example 1 Step Instructions Result 1 Work out Jarrod's gross earnings for the current pay period. $1,400 2 Use the relevant tax table to find the amount to be withheld for HELP from Jarrod's gross earnings in step 1. $42 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,400 + $17 $1,417 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $43 6 Subtract the amount at step 2 from the amount at step 5. = $43 − $42 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) – for Example 1 Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $260 + $52 = $312. This amount is used as it's less than step 8. $312 10 See below – Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld from each component: • PAYG withholding on gross earnings in the current pay period = $272 • HELP withholding on gross earnings in the current pay period = $42 • PAYG withholding on additional payment = $260 • HELP withholding on additional payment = $52 The total amount to withhold is $626 ($272 + $42 + $260 + $52). Combine two step 7 results $260 + $52 = $312. This amount is used as it's less than step 8. • PAYG withholding on gross earnings in the current pay period = $272 • HELP withholding on gross earnings in the current pay period = $42 • PAYG withholding on additional payment = $260 • HELP withholding on additional payment = $52 Example 2 uses both: • Study and training support loans weekly tax table effective from 1 July 2024 • Schedule 1 – Statement of formulas for calculating amounts to be withheld (containing the amounts, formulas and procedures that were last updated on 1 July 2024). The calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,100 per week. From pay period 9 (her current pay period), Robyn will earn $1,200 per week. Robyn's back payment, which covers the first eight pay periods of the current financial year, will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,200. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component – for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,100 + $100 $1,200 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $208 4 Subtract the amount previously withheld for the period from the amount at step 3. = $208 − $175 $33 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $33. $264 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $208 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $208 + $264 $472 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Study and training support loan (HELP) component – for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,100 + $100 $1,200 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $12 4 Subtract the amount previously withheld for the period from the amount at step 3. = $12 − $11 $1 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $1. $8 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $12 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $12 + $8 $20 Calculate the total PAYG withholding amount for the current pay period. Add the amounts to be withheld for each component: • PAYG withholding on gross earnings in the current pay period = $208 • HELP withholding on gross earnings in the current pay period = $12 • PAYG withholding on additional payment = $264 • HELP withholding on additional payment = $8 The total amount to withhold in the current pay period is $492 ($208 + $12 + $264 + $8). • Study and training support loans weekly tax table effective from 1 July 2024 • Schedule 1 – Statement of formulas for calculating amounts to be withheld (containing the amounts, formulas and procedures that were last updated on 1 July 2024). The calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,100 per week. From pay period 9 (her current pay period), Robyn will earn $1,200 per week. Robyn's back payment, which covers the first eight pay periods of the current financial year, will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,200. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component – for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,100 + $100 $1,200 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $208 4 Subtract the amount previously withheld for the period from the amount at step 3. = $208 − $175 $33 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $33. $264 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $208 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $208 + $264 $472 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Study and training support loan (HELP) component – for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,100 + $100 $1,200 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $12 4 Subtract the amount previously withheld for the period from the amount at step 3. = $12 − $11 $1 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $1. $8 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $12 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $12 + $8 $20 Calculate the total PAYG withholding amount for the current pay period. Add the amounts to be withheld for each component: • PAYG withholding on gross earnings in the current pay period = $208 • HELP withholding on gross earnings in the current pay period = $12 • PAYG withholding on additional payment = $264 • HELP withholding on additional payment = $8 The total amount to withhold in the current pay period is $492 ($208 + $12 + $264 + $8). • PAYG withholding on gross earnings in the current pay period = $208 • HELP withholding on gross earnings in the current pay period = $12 • PAYG withholding on additional payment = $264 • HELP withholding on additional payment = $8 Example 3 below uses Schedule 1 – Statement of formulas for calculating amounts to be withheld effective from 1 July 2024. • The calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Laura is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2022, Laura worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2024. Her gross earnings for pay period 10 is $1,800. Laura has received normal earnings (year to date) of $18,000 including the current pay. The amount Laura's payer must withhold from this payment is calculated using Method B(ii) as follows: Method B(ii) instruction – for Example 3 Step Instruction Result 1 Calculate Laura's average total earnings over the current financial year to date (including current pay). = $18,000 ÷ 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Laura's average total earnings in step 1. $222 3 Add all additional payments made to Laura in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Laura's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 ÷ 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $252 6 Subtract the amount at step 2 from the amount at step 5. = $252 − $222 $30 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $30 × 26 $780 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $780 − $0 $780 9 Multiply the additional payment being made in the current pay period by 47%. = $2,480 × 47% $1,165 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. = $780. This amount is used as it's less than step 9. $780 11 Use the relevant tax table to find the amount to be withheld from Laura's gross earnings (excluding additional payments) for the current pay period. $222 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). = $780 + $222 $1,002 • The calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Laura is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2022, Laura worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2024. Her gross earnings for pay period 10 is $1,800. Laura has received normal earnings (year to date) of $18,000 including the current pay. The amount Laura's payer must withhold from this payment is calculated using Method B(ii) as follows: Method B(ii) instruction – for Example 3 Step Instruction Result 1 Calculate Laura's average total earnings over the current financial year to date (including current pay). = $18,000 ÷ 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Laura's average total earnings in step 1. $222 3 Add all additional payments made to Laura in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Laura's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 ÷ 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $252 6 Subtract the amount at step 2 from the amount at step 5. = $252 − $222 $30 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $30 × 26 $780 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $780 − $0 $780 9 Multiply the additional payment being made in the current pay period by 47%. = $2,480 × 47% $1,165 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. = $780. This amount is used as it's less than step 9. $780 11 Use the relevant tax table to find the amount to be withheld from Laura's gross earnings (excluding additional payments) for the current pay period. $222 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). = $780 + $222 $1,002 Example 4 below uses both: • Study and training support loans monthly tax table effective from 1 July 2024 • Schedule 1 – Statement of formulas for calculating amounts to be withheld effective from 1 July 2024. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Bradley, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2024, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,600 to $5,400. His employer agreed that the increase would be backdated to 1 August 2023 and paid at the end of September 2024. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Bradley, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to 31 August 2024) = $1,600 • a prior financial year (11 pay periods from 1 August 2023 to 30 June 2024) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) – PAYG withholding component – for Example 4 Step Instruction Result 1 Work out how much of Bradley's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 ÷ 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,600 + $800 $5,400 3 Use the relevant tax table to find the amount to be withheld from Bradley's total earnings for that period. $962 4 Subtract the amount previously withheld for the period from the amount at step 3. = $962 − $706 $256 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $256. $512 6 This step is not required as withholding is also calculated using Method B(ii). – 7 This step is not required as withholding is also calculated using Method B(ii). – As Bradley has an accumulated Financial Supplement (FS) debt, his employer will need to calculate a withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) – FS component – for Example 4 Step Instruction Result 1 Work out how much of Bradley's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 ÷ 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,600 + $800 $5,400 3 Use the relevant tax table to find the amount to be withheld for FS from Bradley's total normal gross earnings for that period. $108 4 Subtract the amount previously withheld for the period from the amount at step 3. = $108 − $48 $60 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the FS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $60. $120 6 This step is not required as withholding is also calculated using Method B(ii). – 7 This step is not required as withholding is also calculated using Method B(ii). – Method B(ii) – PAYG withholding component – for Example 4 Step Instruction Result 1 Calculate Bradley's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,600 + $4,600 + $5,400) + $1,600] ÷ 3 = $16,200 ÷ 3 $5,400 2 Use the relevant tax table to find the amount to be withheld from Bradley's average total earnings in step 1. $962 3 Add all additional payments made to Bradley in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,400 + $733 $6,133 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,200 6 Subtract the amount at step 2 from the amount at step 5. = $1,200 − $962 $238 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $238 × 12 $2,856 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $2,856 − $0 $2,856 9 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. – 10 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. – 11 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. – 12 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. – As Bradley has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) – FS component – for Example 4 Step Instruction Result 1 Calculate Bradley's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,600 + $4,600 + $5,400) + $1,600] ÷ 3 = $16,200 ÷ 3 $5,400 2 Use the relevant tax table to find the amount to be withheld for FS on Bradley's average total earnings in step 1. $108 3 Add all additional payments made to Bradley in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,400 + $733 $6,133 5 Use the relevant tax table to find the amount to be withheld for FS from the amount at step 4. $182 6 Subtract the amount at step 2 from the amount at step 5. = $182 − $108 $74 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $74 × 12 $888 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for FS on the additional payment. = $888 − $0 $888 Withholding limit (including FS component) – for Example 4 Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 47%. = $8,800 × 47% $4,136 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $2,856 + $888 = $3,744 This amount is used as it's less than step 9. $3,744 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). – 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). – Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld for each component: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $962 • FS withholding on gross earnings in the current pay period = $108 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $512 • FS withholding on additional payment for current financial year = $120 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $2,856 • FS withholding on additional payment for prior financial year = $888 The total amount to withhold in the current pay period is $5,446 ($962 + $108 + $512 + $120 + $2,856 + $888). • Study and training support loans monthly tax table effective from 1 July 2024 • Schedule 1 – Statement of formulas for calculating amounts to be withheld effective from 1 July 2024. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Bradley, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2024, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,600 to $5,400. His employer agreed that the increase would be backdated to 1 August 2023 and paid at the end of September 2024. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Bradley, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to 31 August 2024) = $1,600 • a prior financial year (11 pay periods from 1 August 2023 to 30 June 2024) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) – PAYG withholding component – for Example 4 Step Instruction Result 1 Work out how much of Bradley's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 ÷ 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,600 + $800 $5,400 3 Use the relevant tax table to find the amount to be withheld from Bradley's total earnings for that period. $962 4 Subtract the amount previously withheld for the period from the amount at step 3. = $962 − $706 $256 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $256. $512 6 This step is not required as withholding is also calculated using Method B(ii). – 7 This step is not required as withholding is also calculated using Method B(ii). – As Bradley has an accumulated Financial Supplement (FS) debt, his employer will need to calculate a withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) – FS component – for Example 4 Step Instruction Result 1 Work out how much of Bradley's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 ÷ 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,600 + $800 $5,400 3 Use the relevant tax table to find the amount to be withheld for FS from Bradley's total normal gross earnings for that period. $108 4 Subtract the amount previously withheld for the period from the amount at step 3. = $108 − $48 $60 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the FS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $60. $120 6 This step is not required as withholding is also calculated using Method B(ii). – 7 This step is not required as withholding is also calculated using Method B(ii). – Method B(ii) – PAYG withholding component – for Example 4 Step Instruction Result 1 Calculate Bradley's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,600 + $4,600 + $5,400) + $1,600] ÷ 3 = $16,200 ÷ 3 $5,400 2 Use the relevant tax table to find the amount to be withheld from Bradley's average total earnings in step 1. $962 3 Add all additional payments made to Bradley in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,400 + $733 $6,133 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,200 6 Subtract the amount at step 2 from the amount at step 5. = $1,200 − $962 $238 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $238 × 12 $2,856 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $2,856 − $0 $2,856 9 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. – 10 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. – 11 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. – 12 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. – As Bradley has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) – FS component – for Example 4 Step Instruction Result 1 Calculate Bradley's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,600 + $4,600 + $5,400) + $1,600] ÷ 3 = $16,200 ÷ 3 $5,400 2 Use the relevant tax table to find the amount to be withheld for FS on Bradley's average total earnings in step 1. $108 3 Add all additional payments made to Bradley in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,400 + $733 $6,133 5 Use the relevant tax table to find the amount to be withheld for FS from the amount at step 4. $182 6 Subtract the amount at step 2 from the amount at step 5. = $182 − $108 $74 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $74 × 12 $888 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for FS on the additional payment. = $888 − $0 $888 Withholding limit (including FS component) – for Example 4 Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 47%. = $8,800 × 47% $4,136 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $2,856 + $888 = $3,744 This amount is used as it's less than step 9. $3,744 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). – 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). – Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld for each component: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $962 • FS withholding on gross earnings in the current pay period = $108 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $512 • FS withholding on additional payment for current financial year = $120 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $2,856 • FS withholding on additional payment for prior financial year = $888 The total amount to withhold in the current pay period is $5,446 ($962 + $108 + $512 + $120 + $2,856 + $888). • the current financial year (2 pay periods from 1 July to 31 August 2024) = $1,600 • a prior financial year (11 pay periods from 1 August 2023 to 30 June 2024) = $8,800. • PAYG withholding on gross earnings in the current pay period = $962 • FS withholding on gross earnings in the current pay period = $108 • PAYG withholding on additional payment for current financial year = $512 • FS withholding on additional payment for current financial year = $120 • PAYG withholding on additional payment for prior financial year = $2,856 • FS withholding on additional payment for prior financial year = $888 This schedule applies to withholding payments covered by paragraph 12-80(b) of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you pay an annuity that was purchased with non-superannuation money, for example, an initial capital investment of personal cash. For annuities purchased using money rolled over from a super fund or super income stream payments, use Schedule 13 – Tax table for superannuation income streams. Working out the withholding amount To work out the withholding amount for an annuity payment purchased with non-superannuation money, you must: 1. Work out the amount of income to withhold from using the following formula: Annuity payment − [Deductible amount / Number of instalments] 1. Work out the amount of income to withhold from using the following formula: Annuity payment − [Deductible amount / Number of instalments] In this formula: • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. – Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity − Residual capital value) / Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. – Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. – Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity − Residual capital value) / Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. – Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. – Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity − Residual capital value) / Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. – Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. The recipient of the annuity may request the ATO to calculate the deductible amount of their annuity using Request for determination of the deductible amount of UPP of an Australian pension or annuity . 2. Use the corresponding PAYG withholding tax table at ato.gov.au/taxtables to find the withholding amount. The tax table you use depends on the period which the annuity is paid – for example, weekly or fortnightly. 2. Use the corresponding PAYG withholding tax table at ato.gov.au/taxtables to find the withholding amount. The tax table you use depends on the period which the annuity is paid – for example, weekly or fortnightly. Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If your payee gives you a Withholding declaration indicating that they want to claim a SAPTO entitlement through PAYG withholding, use the Schedule 9 – Tax table for seniors and pensioners to work out the amount to withhold from the income amount calculated in step 1. Rounding of withholding amounts Withholding amounts calculated using the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent. Examples These examples use the PAYG withholding tax tables at ato.gov.au/taxtables that apply from 1 July 2024. Example 1: Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2024–25 income year is $5,200. 1. The amount of income to withhold tax from: Annuity payment − [Deductible amount / Number of instalments] = $1,000 − [$5,200 / 52] = $1,000 − $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table to work out how much tax to withhold from $900. If Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $111. Example 2: Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2025. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually, and the higher indexed amount is paid in the next financial year. Kenneth's deductible amount for a whole income year is $2,600. However, for the part of the current income year (2024–25) that he is to receive an annuity, his deductible amount is $1,000 (for the period 7 February 2025 to 30 June 2025). For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold tax from: Annuity payment − [Deductible amount / Number of instalments] = $850 − [$1,000 / 10] = $850 − $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table to work out how much tax to withhold from $750. If Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $4. Example 1: Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2024–25 income year is $5,200. 1. The amount of income to withhold tax from: Annuity payment − [Deductible amount / Number of instalments] = $1,000 − [$5,200 / 52] = $1,000 − $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table to work out how much tax to withhold from $900. If Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $111. 1. The amount of income to withhold tax from: Annuity payment − [Deductible amount / Number of instalments] = $1,000 − [$5,200 / 52] = $1,000 − $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table to work out how much tax to withhold from $900. If Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $111. Annuity payment − [Deductible amount / Number of instalments] = $1,000 − [$5,200 / 52] = $1,000 − $100 = $900 Example 2: Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2025. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually, and the higher indexed amount is paid in the next financial year. Kenneth's deductible amount for a whole income year is $2,600. However, for the part of the current income year (2024–25) that he is to receive an annuity, his deductible amount is $1,000 (for the period 7 February 2025 to 30 June 2025). For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold tax from: Annuity payment − [Deductible amount / Number of instalments] = $850 − [$1,000 / 10] = $850 − $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table to work out how much tax to withhold from $750. If Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $4. 1. The amount of income to withhold tax from: Annuity payment − [Deductible amount / Number of instalments] = $850 − [$1,000 / 10] = $850 − $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table to work out how much tax to withhold from $750. If Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $4. Annuity payment − [Deductible amount / Number of instalments] = $850 − [$1,000 / 10] = $850 − $100 = $750 Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from any payment you make to a foreign resident payee (ignoring any cents), if it is an annuity payment that is not a superannuation income stream and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% for any annuity payment you make to a resident payee and 45% for any annuity payment you make to a foreign resident payee (ignoring any cents) unless we tell you not to. When a TFN has not been provided do not allow for tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. Payment summaries You must issue a PAYG payment summary – individual non-business to the payee by 14 July following the end of the financial year in which you made payments to them. However, if your payee requests a payment summary from you during the financial year, you must provide it within 14 days of receiving their request. This schedule applies to withholding payments covered by section 12-90 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you pay an amount to an employee for unused leave on the termination of their employment or office. Unused leave payments on termination of employment or office include: • annual leave • holiday pay • leave loading • leave bonuses • long service leave. • annual leave • holiday pay • leave loading • leave bonuses • long service leave. Before calculating the amount to be withheld, you must work out if the payments are being made as a result of a genuine redundancy, invalidity or an early retirement scheme. If you employ individuals under a working holiday makers visa, you must use Schedule 15 – Tax table for working holiday makers for all payments made to them, including unused leave payments on termination of employment. Working out the withholding amount When a TFN is provided The amount to withhold is calculated using the table below. If the post-17 August 1993 lump sum payment from normal termination is less than $300, you must withhold the lesser of the following: • the amount worked out using the table below • 32% of the payment. • the amount worked out using the table below • 32% of the payment. Withholding amounts for long service leave, annual leave and annual leave loading Payment type Reason Accrual dates Withholding rates Payment summary label or equivalent in STP Long service leave Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) Pre-16 August 1978 5% of total at marginal rates B Long service leave Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) 16 August 1978 to 17 August 1993 32% A Long service leave Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) Post-17 August 1993 Marginal rates Include in salary/wages Long service leave Termination because of genuine redundancy, invalidity or early retirement scheme Pre-16 August 1978 5% of total at marginal rates B Long service leave Termination because of genuine redundancy, invalidity or early retirement scheme 16 August 1978 to 17 August 1993 32% A Long service leave Termination because of genuine redundancy, invalidity or early retirement scheme Post-17 August 1993 32% A Annual leave Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Annual leave Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) Post-17 August 1993 Marginal rates Include in salary/wages Annual leave Termination because of genuine redundancy, invalidity or early retirement scheme Any date 32% A Annual leave loading Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Annual leave loading Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) Post-17 August 1993 Marginal rates Include in salary/wages Annual leave loading Termination because of genuine redundancy, invalidity or early retirement scheme Any date 32% A Rounding of withholding amounts Withholding amounts calculated using this table are rounded to the nearest dollar. Results ending in 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Marginal rate calculation To work out the marginal rate, you must: 1. Using the relevant PAYG withholding tax table at ato.gov.au/taxtables , work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 1. Using the relevant PAYG withholding tax table at ato.gov.au/taxtables , work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). Do not withhold any amount for study and training support loans. Normal gross earnings Normal gross earnings are all payments, except those relating to termination payments, received in the last full pay period of employment. This includes taxable allowances, overtime and bonuses. Therefore, your employee's normal gross earnings should be taken to be the earnings relating to the last full pay period worked. Where your employee's pay fluctuates significantly over a number of pay periods, we will accept an average of gross taxable earnings for the financial year to date over the number of pays received. The following example uses the Weekly tax table at ato.gov.au, effective from 1 July 2024. Example: Sandra retires on 31 December 2024. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. Sandra also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave: • Pre-16 August 1978 component = $3,690.00 • 16 August 1978 to 17 August 1993 component = $7,700.00 • Post-17 August 1993 component = $10,890.00 Amounts to be withheld: • Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. • 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Marginal rate calculation Step Instructions Result 1 Amounts to be withheld from normal gross earnings ($1,155) $193 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50 ÷ 52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at step 4 ($1,367) $261 6 Subtract the amount at step 1 from the amount at step 5 ($261 − $193) $68 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($68 × 52) $3,536 The amount to be withheld from the three components of Sandra's unused long service leave payments is $6,000 ($2,464 + $3,536). See the section in this schedule above 'Rounding of withholding amounts'. The total amount to be withheld from payments made to Sandra upon her retirement in her final pay week is $6,193 ($193 withholding from normal earnings plus $6,000 withholding from unused long service leave). Example: Sandra retires on 31 December 2024. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. Sandra also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave: • Pre-16 August 1978 component = $3,690.00 • 16 August 1978 to 17 August 1993 component = $7,700.00 • Post-17 August 1993 component = $10,890.00 Amounts to be withheld: • Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. • 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Marginal rate calculation Step Instructions Result 1 Amounts to be withheld from normal gross earnings ($1,155) $193 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50 ÷ 52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at step 4 ($1,367) $261 6 Subtract the amount at step 1 from the amount at step 5 ($261 − $193) $68 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($68 × 52) $3,536 The amount to be withheld from the three components of Sandra's unused long service leave payments is $6,000 ($2,464 + $3,536). See the section in this schedule above 'Rounding of withholding amounts'. The total amount to be withheld from payments made to Sandra upon her retirement in her final pay week is $6,193 ($193 withholding from normal earnings plus $6,000 withholding from unused long service leave). • Pre-16 August 1978 component = $3,690.00 • 16 August 1978 to 17 August 1993 component = $7,700.00 • Post-17 August 1993 component = $10,890.00 Amounts to be withheld: • Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. • 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 • Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. • 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The amount to be withheld from the three components of Sandra's unused long service leave payments is $6,000 ($2,464 + $3,536). See the section in this schedule above 'Rounding of withholding amounts'. The total amount to be withheld from payments made to Sandra upon her retirement in her final pay week is $6,193 ($193 withholding from normal earnings plus $6,000 withholding from unused long service leave). Withholding variations If an employee has a withholding variation in effect when unused leave payments are made, the rate specified on the variation notice will only apply to the unused leave payments if the notice includes unused leave payments. Otherwise, the rates in this schedule apply. This includes using the regular tax table per pay period for the marginal rate calculation, and not the varied withholding rate. When a TFN has not been provided If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 47% from the payment. If your employee is a foreign resident who has not provided you with their TFN, you must withhold 45% from the payment. If your employee believes that for their circumstances the amount you withhold will be too much, they may apply for a variation to reduce the amount of withholding. Tax file number (TFN) declaration Any Tax file number declaration your employee provides while they were working for you will only be effective: • for the period that they were working for you, or • 12 months after you make the last payment. • for the period that they were working for you, or • 12 months after you make the last payment. This schedule applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA. The coefficients in this schedule should be used together with Schedule 1 – Statement of formulas for calculating amounts to be withheld. The amounts, formulas and procedures in this schedule were last updated on 1 July 2025. Using this schedule Use this schedule if you develop your own payroll or accounting software package. Formulas and coefficients are used for calculating weekly withholding amounts for payees who have a: • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan debt). • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan debt). Using a formula The withholding amounts for payees who have a study and training support loans debt can be expressed in a mathematical form. If you have developed your own payroll or accounting software package, use the formulas and component rates outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the weekly study and training support loans component • x is the weekly earnings – or weekly equivalent of earnings – rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. • y is the weekly study and training support loans component • x is the weekly earnings – or weekly equivalent of earnings – rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. Study and training support loans component rates Tax-free threshold claimed or foreign resident Weekly earnings (x) $ Component rate (a) % 0 – 1,078.99 – 1,079.00 – 1,245.99 1.0 1,246.00 – 1,320.99 2.0 1,321.00 – 1,400.99 2.5 1,401.00 – 1,484.99 3.0 1,485.00 – 1,573.99 3.5 1,574.00 – 1,667.99 4.0 1,668.00 – 1,767.99 4.5 1,768.00 – 1,873.99 5.0 1,874.00 – 1,986.99 5.5 1,987.00 – 2,105.99 6.0 2,106.00 – 2,232.99 6.5 2,233.00 – 2,365.99 7.0 2,366.00 – 2,507.99 7.5 2,508.00 – 2,658.99 8.0 2,659.00 – 2,818.99 8.5 2,819.00 – 2,987.99 9.0 2,988.00 – 3,166.99 9.5 3,167.00 & over 10.0 No tax-free threshold claimed Weekly earnings (x) $ Component rate (a) % 0 – 728.99 – 729.00 – 895.99 1.0 896.00 – 970.99 2.0 971.00 – 1,050.99 2.5 1,051.00 – 1,134.99 3.0 1,135.00 – 1,223.99 3.5 1,224.00 – 1,317.99 4.0 1,318.00 – 1,417.99 4.5 1,418.00 – 1,523.99 5.0 1,524.00 – 1,636.99 5.5 1,637.00 – 1,755.99 6.0 1,756.00 – 1,882.99 6.5 1,883.00 – 2,015.99 7.0 2,016.00 – 2,157.99 7.5 2,158.00 – 2,308.99 8.0 2,309.00 – 2,468.99 8.5 2,469.00 – 2,637.99 9.0 2,638.00 – 2,816.99 9.5 2,817.00 & over 10.0 Calculating fortnightly, monthly or quarterly withholding amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by 2. Ignore any cents in the result and then add 99 cents. • monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by 3 and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly – divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by 2. Ignore any cents in the result and then add 99 cents. • monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by 3 and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly – divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 2. • monthly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by 3 and round the result to the nearest dollar. • quarterly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 2. • monthly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by 3 and round the result to the nearest dollar. • quarterly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. When to work out the study and training support loans component You will need to calculate the study and training support loans component when your payee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question on whether they have a: – Higher Education Loan Program (HELP) debt – VET Student Loan (VSL) debt – Financial Supplement (FS) debt – Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) or – Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan debt) • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: – $1,079 or more if paid weekly – $2,158 or more if paid fortnightly – $4,675.67 or more if paid monthly – $14,027 or more if paid quarterly. • answered yes to the question on whether they have a: – Higher Education Loan Program (HELP) debt – VET Student Loan (VSL) debt – Financial Supplement (FS) debt – Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) or – Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan debt) • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: – $1,079 or more if paid weekly – $2,158 or more if paid fortnightly – $4,675.67 or more if paid monthly – $14,027 or more if paid quarterly. – Higher Education Loan Program (HELP) debt – VET Student Loan (VSL) debt – Financial Supplement (FS) debt – Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) or – Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan debt) – $1,079 or more if paid weekly – $2,158 or more if paid fortnightly – $4,675.67 or more if paid monthly – $14,027 or more if paid quarterly. If your payee has not claimed the tax-free threshold, the study and training support loans component is calculated on earnings of: • $729 or more if paid weekly • $1,458 or more if paid fortnightly • $3,159 or more if paid monthly • $9,477 or more if paid quarterly. • $729 or more if paid weekly • $1,458 or more if paid fortnightly • $3,159 or more if paid monthly • $9,477 or more if paid quarterly. You must withhold the study and training support loans component from all your payee's earnings, including taxable allowances, bonuses and commissions. Example 1: weekly earnings Payee has claimed the tax-free threshold and has weekly earnings of $1,095.84. Ignoring cents and adding 99 cents, the STSL component = $1,095.99 × 1% = $11.00 rounded to the nearest dollar. Example 2: fortnightly earnings Payee has claimed the tax-free threshold and has fortnightly earnings of $2,455.78. Weekly equivalent of $2,455.78 = $1,227.99 ($2,455.78 ÷ 2, ignoring cents and adding 99 cents). Weekly STSL component = $1,227.99 × 1% = $12.00 rounded to the nearest dollar. Fortnightly STSL component = $24.00 ($12.00 × 2). Example 3: monthly earnings Payee has claimed the tax-free threshold and has monthly earnings of $5,688.45. Weekly equivalent of $5,688.45 = $1,312.99. ($5,688.45 × 3 ÷ 13, ignoring cents and adding 99 cents). Weekly STSL component = $1,312.99 × 2% = $26.00 rounded to the nearest dollar. Monthly STSL component = $113.00 ($26.00 × 13 ÷ 3, rounded to the nearest dollar). Example 1: weekly earnings Payee has claimed the tax-free threshold and has weekly earnings of $1,095.84. Ignoring cents and adding 99 cents, the STSL component = $1,095.99 × 1% = $11.00 rounded to the nearest dollar. Example 2: fortnightly earnings Payee has claimed the tax-free threshold and has fortnightly earnings of $2,455.78. Weekly equivalent of $2,455.78 = $1,227.99 ($2,455.78 ÷ 2, ignoring cents and adding 99 cents). Weekly STSL component = $1,227.99 × 1% = $12.00 rounded to the nearest dollar. Fortnightly STSL component = $24.00 ($12.00 × 2). Example 3: monthly earnings Payee has claimed the tax-free threshold and has monthly earnings of $5,688.45. Weekly equivalent of $5,688.45 = $1,312.99. ($5,688.45 × 3 ÷ 13, ignoring cents and adding 99 cents). Weekly STSL component = $1,312.99 × 2% = $26.00 rounded to the nearest dollar. Monthly STSL component = $113.00 ($26.00 × 13 ÷ 3, rounded to the nearest dollar). Do not withhold any amount for study and training support loans debts from lump sum termination payments. Coefficients to work out the weekly amounts to withhold Your payee's total withholding, including the study and training support loans component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax − b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two payees are taxed using a particular scale (for example, scale 2) but only one of them has a study and training support loans debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the study and training support loans component and one will not – for example, name one 'scale 2' and the other 'scale 22'. The study and training support loans component does not apply if the employee has not provided a tax file number (TFN). For scales without the study and training support loans component, refer to Schedule 1 – Statement of formulas for calculating amounts to be withheld. Where tax-free threshold not claimed in Tax file number declaration – scale 1 With study and training support loans debt Weekly earnings (x) less than $ a b 150 0.1600 0.1600 371 0.2117 7.7550 515 0.1890 –0.6702 729 0.3227 68.2367 896 0.3327 68.2367 932 0.3427 68.2367 971 0.3400 65.7202 1,051 0.3450 65.7202 1,135 0.3500 65.7202 1,224 0.3550 65.7202 1,318 0.3600 65.7202 1,418 0.3650 65.7202 1,524 0.3700 65.7202 1,637 0.3750 65.7202 1,756 0.3800 65.7202 1,833 0.3850 65.7202 2,016 0.3900 65.7202 2,158 0.3950 65.7202 2,246 0.4000 65.7202 2,309 0.4700 222.9510 2,469 0.4750 222.9510 2,638 0.4800 222.9510 2,817 0.4850 222.9510 3,303 0.4900 222,9510 3,303 & over 0.5700 487.2587 Note: Scale 1 contains a negative value for one of the 'b' coefficients. This is intentional. Where payee has claimed the tax-free threshold in Tax file number declaration – scale 2 With study and training support loans debt Weekly earnings (x) less than $ a b 361 – – 500 0.1600 57.8462 625 0.2600 107.8462 721 0.1800 57.8462 865 0.1890 64.3365 1,079 0.3227 180.0385 1,246 0.3327 180.0385 1,282 0.3427 180.0385 1,321 0.3400 176.5769 1,401 0.3450 176.5769 1,485 0.3500 176.5769 1,574 0.3550 176.5769 1,668 0.3600 176.5769 1,768 0.3650 176.5769 1,874 0.3700 176.5769 1,987 0.3750 176.5769 2,106 0.3800 176.5769 2,233 0.3850 176.5769 2,366 0.3900 176.5769 2,508 0.3950 176.5769 2,596 0.4000 176.5769 2,659 0.4700 358.3077 2,819 0.4750 358.3077 2,988 0.4800 358.3077 3,167 0.4850 358.3077 3,653 0.4900 358.3077 3,653 & over 0.5700 650.6154 Foreign residents – scale 3 With study and training support loans debt Weekly earnings (x) less than $ a b 1,079 0.3000 0.3000 1,246 0.3100 0.3000 1,321 0.3200 0.3000 1,401 0.3250 0.3000 1,485 0.3300 0.3000 1,574 0.3350 0.3000 1,668 0.3400 0.3000 1,768 0.3450 0.3000 1,874 0.3500 0.3000 1,987 0.3550 0.3000 2,106 0.3600 0.3000 2,233 0.3650 0.3000 2,366 0.3700 0.3000 2,508 0.3750 0.3000 2,596 0.3800 0.3000 2,659 0.4500 181.7308 2,819 0.4550 181.7308 2,988 0.4600 181.7308 3,167 0.4650 181.7308 3,653 0.4700 181.7308 3,653 & over 0.5500 474.0385 Where payee claimed FULL exemption from Medicare levy in Medicare levy variation declaration – scale 5 With study and training support loans debt Weekly earnings (x) less than $ a b 361 – – 721 0.1600 57.8462 865 0.1690 64.3365 1,079 0.3027 180.0385 1,246 0.3127 180.0385 1,282 0.3227 180.0385 1,321 0.3200 176.5769 1,401 0.3250 176.5769 1,485 0.3300 176.5769 1,574 0.3350 176.5769 1,668 0.3400 176.5769 1,768 0.3450 176.5769 1,874 0.3500 176.5769 1,987 0.3550 176.5769 2,106 0.3600 176.5769 2,233 0.3650 176.5769 2,366 0.3700 176.5769 2,508 0.3750 176.5769 2,596 0.3800 176.5769 2,659 0.4500 358.3077 2,819 0.4550 358.3077 2,988 0.4600 358.3077 3,167 0.4650 358.3077 3,653 0.4700 358.3077 3,653 & over 0.5500 650.6154 Where payee claimed HALF exemption from Medicare levy in Medicare levy variation declaration – scale 6 With study and training support loans debt Weekly earnings (x) less than $ a b 361 – – 721 0.1600 57.8462 843 0.1690 64.3365 865 0.2190 106.4962 1,053 0.3527 222.1981 1,079 0.3127 180.0385 1,246 0.3227 180.0385 1,282 0.3327 180.0385 1,321 0.3300 176.5769 1,401 0.3350 176.5769 1,485 0.3400 176.5769 1,574 0.3450 176.5769 1,668 0.3500 176.5769 1,768 0.3550 176.5769 1,874 0.3600 176.5769 1,987 0.3650 176.5769 2,106 0.3700 176.5769 2,233 0.3750 176.5769 2,366 0.3800 176.5769 2,508 0.3850 176.5769 2,596 0.3900 176.5769 2,659 0.4600 358.3077 2,819 0.4650 358.3077 2,988 0.4700 358.3077 3,167 0.4750 358.3077 3,653 0.4800 358.3077 3,653 & over 0.5600 650.6154 Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided at ato.gov.au/taxtables . The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the pay as you go (PAYG) tax tables. The differences result from the rounding of components. Withholding calculated using either method is accepted . This schedule applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you make payments to: • seniors and pensioners who, at the end of the relevant financial year, are 67 years of age or older (for example, to be eligible for the year ending 30 June 2025, a payee must be born on or before 30 June 1958) • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. • seniors and pensioners who, at the end of the relevant financial year, are 67 years of age or older (for example, to be eligible for the year ending 30 June 2025, a payee must be born on or before 30 June 1958) • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. This schedule applies to weekly payments including: • salary, wages, allowances and leave loading paid to employees • directors' fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. • salary, wages, allowances and leave loading paid to employees • directors' fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. This schedule can only apply if the payee has provided you with either: • a Withholding declaration indicating that they are an Australian resident for tax purposes at question 4 and answered yes to questions 5 and 8 • a Withholding declaration – short version for seniors and pensioners indicating that they are an Australian resident for tax purposes at question 4 and answered yes to questions 5 and 6. • a Withholding declaration indicating that they are an Australian resident for tax purposes at question 4 and answered yes to questions 5 and 8 • a Withholding declaration – short version for seniors and pensioners indicating that they are an Australian resident for tax purposes at question 4 and answered yes to questions 5 and 6. For super income stream payments, you must also use Schedule 13 – Tax table for superannuation income streams to calculate withholding. Working out the withholding amount | 1 To work out the withholding amount: Calculate your payee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Using the applicable tab in the Withholding lookup tool at ato.gov.au/taxtable s, input the amount from step 1 as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your payee is: – single, use column 2 – a member of an illness-separated couple, use column 3 – a member of a couple, use column 4. 4. If your payee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. Example: A payee has weekly earnings of $662.95 and has not claimed a Medicare levy exemption. To work out the correct amount to withhold use the first tab in the Withholding lookup tool , ignore cents and input $662. If the payee is: • single, use column 2 to find the correct amount to withhold ($5.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($11.00) • a member of a couple, use column 4 to find the correct amount to withhold ($26.00). 1. Calculate your payee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Using the applicable tab in the Withholding lookup tool at ato.gov.au/taxtable s, input the amount from step 1 as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your payee is: – single, use column 2 – a member of an illness-separated couple, use column 3 – a member of a couple, use column 4. 4. If your payee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. – single, use column 2 – a member of an illness-separated couple, use column 3 – a member of a couple, use column 4. Example: A payee has weekly earnings of $662.95 and has not claimed a Medicare levy exemption. To work out the correct amount to withhold use the first tab in the Withholding lookup tool , ignore cents and input $662. If the payee is: • single, use column 2 to find the correct amount to withhold ($5.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($11.00) • a member of a couple, use column 4 to find the correct amount to withhold ($26.00). • single, use column 2 to find the correct amount to withhold ($5.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($11.00) • a member of a couple, use column 4 to find the correct amount to withhold ($26.00). Calculating fortnightly or monthly withholding amounts First calculate the weekly equivalent of fortnightly or monthly earnings. If you pay: • fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly or monthly withholding amounts as follows: • fortnightly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • fortnightly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. You should read this section with Schedule 1 – Statement of formulas for calculating amounts to be withheld. If you have developed your own payroll or accounting software package, use the following formulas and the coefficients outlined below. The formulas comprise linear equations of the form y = ax − b, where: • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant 'Values of the coefficients a and b for each set of formulas' tables. • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant 'Values of the coefficients a and b for each set of formulas' tables. Note: Additional scales have been provided where the payee has claimed a FULL or HALF Medicare levy exemption. Values of the coefficients a and b for each set of formulas Scale 1 – Payee is single: Weekly earnings (x) less than a b $629 – – $671 0.1600 100.7308 $721 0.2850 184.6707 $790 0.2940 191.1611 $865 0.3940 270.1784 $987 0.5277 385.8803 $1,014 0.4477 306.8630 $1,282 0.3227 180.0385 $2,596 0.3200 176.5769 $3,653 0.3900 358.3077 $3,653 & over 0.4700 650.6154 Scale 2 – Payee is a member of an illness-separated couple: Weekly earnings (x) less than a b $606 – – $648 0.1600 97.0769 $721 0.2850 178.1635 $790 0.2940 184.6538 $865 0.3940 263.6712 $962 0.5277 379.3731 $987 0.4027 259.0558 $1,282 0.3227 180.0385 $2,596 0.3200 176.5769 $3,653 0.3900 358.3077 $3,653 & over 0.4700 650.6154 Scale 3 – Payee is a member of a couple: Weekly earnings (x) less than a b $554 – – $596 0.1600 88.6538 $721 0.2850 163.1587 $790 0.2940 169.6490 $842 0.3940 248.6663 $865 0.2690 143.3538 $987 0.4027 259.0558 $1,282 0.3227 180.0385 $2,596 0.3200 176.5769 $3,653 0.3900 358.3077 $3,653 & over 0.4700 650.6154 Scale 4 – Payee is single and is claiming a FULL Medicare levy exemption: Weekly earnings (x) less than a b $629 – – $671 0.1600 100.7308 $721 0.2850 184.6707 $865 0.2940 191.1611 $1,014 0.4277 306.8630 $1,282 0.3027 180.0385 $2,596 0.3000 176.5769 $3,653 0.3700 358.3077 $3,653 & over 0.4500 650.6154 Scale 5 – Payee is a member of an illness-separated couple and is claiming a FULL Medicare levy exemption: Weekly earnings (x) less than a b $606 – – $648 0.1600 97.0769 $721 0.2850 178.1635 $865 0.2940 184.6538 $962 0.4277 300.3558 $1,282 0.3027 180.0385 $2,596 0.3000 176.5769 $3,653 0.3700 358.3077 $3,653 & over 0.4500 650.6154 Scale 6 – Payee is a member of a couple and is claiming a FULL Medicare levy exemption: Weekly earnings (x) less than a b $554 – – $596 0.1600 88.6538 $721 0.2850 163.1587 $842 0.2940 169.6490 $865 0.1690 64.3365 $1,282 0.3027 180.0385 $2,596 0.3000 176.5769 $3,653 0.3700 358.3077 $3,653 & over 0.4500 650.6154 Scale 7 – Payee is single and is claiming a HALF Medicare levy exemption: Weekly earnings (x) less than a b $629 – – $671 0.1600 100.7308 $721 0.2850 184.6707 $865 0.2940 191.1611 $1,014 0.4277 306.8630 $1,099 0.3027 180.0385 $1,282 0.3527 235.0365 $1,374 0.3500 231.5750 $2,596 0.3100 176.5769 $3,653 0.3800 358.3077 $3,653 & over 0.4600 650.6154 Scale 8 – Payee is a member of an illness-separated couple and is claiming a HALF Medicare levy exemption: Weekly earnings (x) less than a b $606 – – $648 0.1600 97.0769 $721 0.2850 178.1635 $865 0.2940 184.6538 $962 0.4277 300.3558 $1,099 0.3027 180.0385 $1,282 0.3527 235.0365 $1,374 0.3500 231.5750 $2,596 0.3100 176.5769 $3,653 0.3800 358.3077 $3,653 & over 0.4600 650.6154 Scale 9 – Payee is a member of a couple and is claiming a HALF Medicare levy exemption: Weekly earnings (x) less than a b $554 – – $596 0.1600 88.6538 $721 0.2850 163.1587 $842 0.2940 169.6490 $865 0.1690 64.3365 $1,099 0.3027 180.0385 $1,282 0.3527 235.0365 $1,374 0.3500 231.5750 $2,596 0.3100 176.5769 $3,653 0.3800 358.3077 $3,653 & over 0.4600 650.6154 Medicare levy parameters With Medicare levy Half Medicare levy Weekly earnings threshold 790 1,099 Weekly earnings shade-in threshold 987 1,374 Medicare levy family threshold 57,198 57,198 Weekly family threshold divisor 52 52 Additional child 4,027 4,027 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 790.1700 1,099.9600 Medicare levy 0.0200 0.0100 Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. If no TFN is provided, ignore cents when you calculate withholding amounts. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the withholding amounts obtained using the Withholding lookup tool at ato.gov.au/taxtables . You should only use such software if it produces the exact amounts. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. When your payee has a study and training support loan debt If your payee has a HELP, VSL, FS, SSL or AASL debt, you may need to withhold additional amounts from their payments. Your payee will need to notify you of this on their Tax file number declaration or Withholding declaration. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information on when to withhold and report on allowances, refer to Withholding for allowances. Leave loading If you pay leave loading as a lump sum, you need to use Schedule 5 – Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to the earnings for that period to calculate withholding. Withholding declarations A payee can use the Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding. For more information on tax offsets, refer to the section in this schedule 'Claiming tax offsets'. Payees can also use a Withholding declaration to advise you of changes to their situation that may vary the amount you need to withhold. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt (or changes to them) • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt (or changes to them) • entitlement to a seniors and pensioners tax offset. When your payee provides you with a Withholding declaration, it will take effect from the next payment you make. If you receive an updated declaration from a payee, it will replace the previous one. A payee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Claiming tax offsets The seniors and pensioners tax offset (SAPTO) is incorporated into this schedule. If your payee chooses to claim their entitlement to other tax offsets through reduced withholding, they must give you a Withholding declaration. To work out your payee's annual tax offset entitlement into a weekly value, use the Ready reckoner for tax offsets below. Deduct this amount from the amount shown in column 2, 3 or 4 of the applicable tab in the Withholding lookup tool at ato.gov.au/taxtables . Ready reckoner for tax offsets Tax offset entitlement – weekly value Amount claimed $ Weekly value $ 1 – 2 – 3 – 4 – 5 – 6 – 7 – 8 – 9 – 10 – 20 – 30 1 40 1 50 1 57 1 60 1 70 1 80 2 90 2 100 2 200 4 300 6 338 6 400 8 500 10 600 11 700 13 800 15 900 17 1,000 19 1,173 22 1,200 23 1,400 27 1,600 30 1,800 34 2,000 38 2,200 42 2,400 46 2,600 49 2,800 53 3,000 57 3,200 61 3,400 65 3,600 68 3,800 72 4,000 76 If the exact tax offset amount claimed is not shown in the ready reckoner, add the values for an appropriate combination. Example: Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8 Therefore, reduce the amount to be withheld by $8. Example: Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8 Therefore, reduce the amount to be withheld by $8. Medicare levy exemptions To claim the Medicare levy FULL or HALF exemption, a payee must lodge a Medicare levy variation declaration with their Tax file number declaration. If using the formulas to calculate withholding, use the applicable scale where the payee has claimed a FULL or HALF Medicare levy exemption. If using the Withholding lookup tool, choose the tab applicable to FULL or HALF Medicare levy exemption. Medicare levy adjustments To claim the Medicare levy adjustment (available to some low income earners with dependants), a payee must lodge a Medicare levy variation declaration with their Tax file number declaration. For instructions on how to work out the Medicare levy adjustment, refer to Medicare levy adjustment weekly tax table at ato.gov.au/taxtables . This schedule applies to withholding payments covered by section 12-55 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you make payments to an individual under a voluntary agreement to withhold. How to work out the withholding amount To work out the withholding amount, you need to assess whether the payee has informed you of their Commissioner's instalment rate (CIR) and whether the amount includes GST. For more information, refer to Payments under a voluntary agreement. If the payee has informed you of their CIR If the payee has informed you of their CIR, use the following to work out how much to withhold: • If the payee's CIR is greater than or equal to 20% – withhold the amount worked out by multiplying the amount of the payment by the CIR. • If the payee's CIR is less than 20% – withhold the amount worked out by multiplying the amount of the payment by 20%. However, if your voluntary agreement with the payee states that their CIR will apply, you must withhold the amount worked out by multiplying the amount of the payment by the CIR. • If the payee's CIR is greater than or equal to 20% – withhold the amount worked out by multiplying the amount of the payment by the CIR. • If the payee's CIR is less than 20% – withhold the amount worked out by multiplying the amount of the payment by 20%. However, if your voluntary agreement with the payee states that their CIR will apply, you must withhold the amount worked out by multiplying the amount of the payment by the CIR. If the payee has informed you that they don't have a CIR You must withhold 20% of the amount of the payment. If the payment includes an amount for GST If the payment includes an amount for GST, you exclude this GST amount when calculating the appropriate rate to withhold. Example: Francesca is a marketing consultant who receives income from many sources. She has a voluntary agreement to withhold with Ashfield Accounting (her largest payer) and they have agreed to use her CIR of 16.44%. Ashfield Accounting calculates the amount to be withheld by multiplying the amount of each payment (excluding any GST component) by 16.44%. If Francesca and Ashfield Accounting did not have an agreement to use her CIR, the rate of withholding would be 20%. Example: Francesca is a marketing consultant who receives income from many sources. She has a voluntary agreement to withhold with Ashfield Accounting (her largest payer) and they have agreed to use her CIR of 16.44%. Ashfield Accounting calculates the amount to be withheld by multiplying the amount of each payment (excluding any GST component) by 16.44%. If Francesca and Ashfield Accounting did not have an agreement to use her CIR, the rate of withholding would be 20%. Rounding of withholding amounts Withholding amounts calculated by applying this schedule should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. This schedule applies to withholding payments covered by paragraph 12-85(b) of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you pay an individual an amount that is either: • an employment termination payment (ETP) • a delayed termination payment – that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. • an employment termination payment (ETP) • a delayed termination payment – that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. If you employ individuals under a working holiday makers visa, you must use Schedule 15 – Tax table for working holiday makers for all payments made to them, including employment termination payments. Employment termination payments An ETP is a lump sum payment you make: • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). ETPs include lump sum payments paid upon resignation, retirement or death. A payment from a super fund is not an ETP. A payment must generally be made within 12 months of termination to qualify as an ETP. A payment made outside of 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. Tax treatment of ETPs ETPs can have two different components: • a tax-free component • a taxable component. • a tax-free component • a taxable component. You only withhold tax from the taxable component. Depending on the type of ETP, the concessional tax treatment may be limited to the smaller of: • the ETP cap • the whole-of-income cap. • the ETP cap • the whole-of-income cap. The top rate of tax applies to amounts paid in excess of these caps. The ETP cap amount for the 2024–25 income year is $245,000. This amount is indexed annually. The whole-of-income cap amount for the 2024–25 income year is $180,000. This amount is not indexed. This cap is reduced by any other taxable income payments your employee receives in the income year – for example, salary or wages you have paid to your employee. In some cases, you may need to include an ETP in the taxable payments when working out the whole-of-income cap. The ETP payment summary has an ETP code that you use to describe the type of ETP and which cap has been applied to it. ETP caps The following table lists the types of ETPs that are subject to withholding and the applicable cap for each type of payment. For payments in column 2, both caps are considered, and the smaller cap applies. Withholding will be required to be made at the top rate of tax on the amount over the smaller of the two caps. Applicable caps for ETPs subject to withholding Column 1 ETP cap only applies to: Column 2 Smaller of the ETP cap or whole-of-income cap applies to: a payment made under an early retirement scheme that exceeds the tax-free limit (see Note 1) – only the amount in excess of the limit is an ETP a 'golden handshake' whether paid under: • contract • industrial award obligation • recognition of prior service a genuine redundancy payment that exceeds the tax-free base limit and for each complete year of service limit (see Note 1) – only the amount in excess of the limit is an ETP a non-genuine redundancy payment a payment made because of the employee's permanent disability severance pay compensation payment for personal injury a gratuity compensation for unfair dismissal a payment in lieu of notice compensation for harassment a payment for unused sick leave compensation for discrimination a payment for unused rostered days off lump sum payments paid on the death of an employee. an ETP not covered in column 1. • contract • industrial award obligation • recognition of prior service Note 1: The tax-free base limit for the 2024–25 income year is $12,524 plus $6,264 for each completed year of service. Steps to work out smallest cap Follow these steps to work out the smaller of the ETP cap and whole-of-income cap: 1. Add up all taxable payments you made to your employee (excluding the ETP). 2. Subtract the step 1 result amount from $180,000. 3. The result from step 2 is the calculated whole-of-income cap. 4. Compare the calculated whole-of-income cap from step 3 and the ETP cap amount of $245,000 for 2024–25 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there have been multiple payments for the same termination). 5. If both caps are equal, use the whole-of-income cap. The smaller of the two caps at step 4 is the cap to apply to the ETP taxable component. 1. Add up all taxable payments you made to your employee (excluding the ETP). 2. Subtract the step 1 result amount from $180,000. 3. The result from step 2 is the calculated whole-of-income cap. 4. Compare the calculated whole-of-income cap from step 3 and the ETP cap amount of $245,000 for 2024–25 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there have been multiple payments for the same termination). 5. If both caps are equal, use the whole-of-income cap. The smaller of the two caps at step 4 is the cap to apply to the ETP taxable component. Multiple payments for same termination For various reasons, ETPs may be made in more than one instalment. Payments made after the initial payment subject to the ETP cap, will attract a lower ETP cap. This is because the cap amount is reduced by the amount of all previous payments for the same termination. Lump sum payments that are not ETPs may also be subject to PAYG withholding. Use the applicable tax table to work out the amount to be withheld from these payments. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. Death benefit ETPs A death benefit termination payment is received by a person after another person's death, in consequence of termination of the other person's employment. The amount to withhold depends on a number of factors including whether the payment is made: • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. Use Table A in this schedule to work out how much to withhold. Working out the withholding amount An ETP can be made up of a tax-free component and taxable component. You must withhold an amount from the taxable component, including death benefit ETPs. Do not withhold from the tax-free component of the ETP. If your employee who is receiving an ETP has given you their tax file number (TFN) on a Tax file number declaration, use Table A in this schedule to work out how much to withhold. A Tax file number declaration remains effective for 12 months after you make the last payment to them. Withholding amounts calculated by applying Table A are rounded to the nearest dollar. Results ending in 50 cents are rounded upwards. If the payment is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found at 'Australian Tax Treaties' in your internet search engine. If the ETP is assessable only in the other country because of the treaty, then no withholding is required. If a foreign resident's ETP is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in Table A to exclude the Medicare levy of 2%. When a TFN has not been provided You must withhold 47% from the taxable component of an ETP you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Examples Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. This is the taxable amount remaining after Lloyd received a genuine redundancy payment. (The amount that exceeds the tax-free base limit and for each complete year of service limit is an ETP.) The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using Table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap – payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 58 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000 but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using Table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap amount of $245,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts above the whole-of-income cap of $96,000. As the whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap – payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax-free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using Table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines the smallest cap by comparing the result from step 2 against ETP cap amount of $245,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 × 32%) plus $9,400 ($20,000 × 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($44,678) and part gratuity ($21,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation, the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit (see Note 2) as $834. This is calculated as follows: $44,678 less $43,844 due to the 5 years of service [$12,524 base limit plus $31,320 (5 × $6,264)]. The amount of $834 is an ETP. Using Table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $267 (32% of $834). Using Table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $21,000 gratuity part of the ETP. Step SmallBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap of $244,166 (ETP cap $245,000 for 2024–25 less the $834 ETP). Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $21,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $267 from the $834 part of the ETP for genuine redundancy and $6,720 from the $21,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. Note 2: For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments. Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. This is the taxable amount remaining after Lloyd received a genuine redundancy payment. (The amount that exceeds the tax-free base limit and for each complete year of service limit is an ETP.) The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using Table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap – payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 58 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000 but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using Table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap amount of $245,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts above the whole-of-income cap of $96,000. As the whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap – payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax-free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using Table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines the smallest cap by comparing the result from step 2 against ETP cap amount of $245,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 × 32%) plus $9,400 ($20,000 × 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($44,678) and part gratuity ($21,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation, the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit (see Note 2) as $834. This is calculated as follows: $44,678 less $43,844 due to the 5 years of service [$12,524 base limit plus $31,320 (5 × $6,264)]. The amount of $834 is an ETP. Using Table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $267 (32% of $834). Using Table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $21,000 gratuity part of the ETP. Step SmallBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap of $244,166 (ETP cap $245,000 for 2024–25 less the $834 ETP). Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $21,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $267 from the $834 part of the ETP for genuine redundancy and $6,720 from the $21,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. Note 2: For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments. Table A: Withholding rates for ETPs Table A: Withholding rates for ETPs Income component derived by your employee in the income year Age of person at the end of the income year that the payment is received Component subject to PAYG withholding Rate of withholding Cap to apply Life benefit ETP – taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Under preservation age Up to the ETP cap amount 32% ETP cap Life benefit ETP – taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Preservation age or over Up to the ETP cap amount 17% ETP cap Life benefit ETP – taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. All ages Amount above the ETP cap amount 47% ETP cap Life benefit ETP – taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Under preservation age Up to the relevant cap amount 32% Smallest of ETP cap and whole-of-income cap Life benefit ETP – taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Preservation age or over Up to the relevant cap amount 17% Smallest of ETP cap and whole-of-income cap Life benefit ETP – taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. All ages Amount above the relevant cap amount 47% Smallest of ETP cap and whole-of-income cap Death benefit ETP paid to non-dependants – taxable component All ages Up to the ETP cap amount 32% ETP cap Death benefit ETP paid to non-dependants – taxable component All ages Amount above the ETP cap amount 47% ETP cap Death benefit ETP paid to dependants – taxable component All ages Up to the ETP cap amount Nil ETP cap Death benefit ETP paid to dependants – taxable component All ages Amount above the ETP cap amount 47% ETP cap Death benefit ETP paid to a trustee of a deceased estate - - Nil - Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Additional information The ETP cap amount for the 2024–25 income year is $245,000. The amount is indexed annually. The whole-of-income cap amount for the 2024–25 income year and future years is $180,000. This amount is not indexed. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, refer to interdependency relationship. If an ETP will be paid to the trustee of a deceased estate, no amount should be withheld. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Delayed termination payments Generally, a payment must be made within 12 months of termination to qualify as an ETP. A payment made after 12 months is a delayed termination payment unless we have given approval for the payment to be treated as an ETP. A delayed termination payment is not treated as an ETP. It must be reported in: • 'Gross payments' in Single Touch Payroll (STP), or • PAYG payment s ummary – individual non-business for those not reporting through STP. • 'Gross payments' in Single Touch Payroll (STP), or • PAYG payment s ummary – individual non-business for those not reporting through STP. If your employee has given you their TFN, withhold an amount equal to 32% from the delayed termination payment. Withholding amounts are rounded to the nearest dollar once calculated. Results ending in 50 cents are rounded to the next higher dollar. If your employee has not given you a TFN, you must withhold 47% from the delayed termination payment you make to a resident employee and 45% from a foreign resident employee. Ignore any cents in the result. Preservation age The withholding amount varies depending on whether the employee has reached their preservation age by the end of the income year in which the payment is made. Preservation age is determined using your employee's date of birth. For example, if your employee was born on 1 October 1964, they reach their preservation age of 60 on 1 October 2024. The table below outlines the transitional period where the preservation age increased progressively from 55 to 60. As the transitional period has been completed, for the 2024–25 and future income years the preservation age is 60 for all employees born after 30 June 1964. For those employees born before that date, they have already reached their preservation age. Preservation age Date of birth Preservation age Before 1/7/1960 55 1/7/1960–30/6/1961 56 1/7/1961–30/6/1962 57 1/7/1962–30/6/1963 58 1/7/1963–30/6/1964 59 After 30/6/1964 60 ETP reporting You must provide your employee with one or more PAYG payment summary – employment termination payment forms within 14 days of making an ETP, or report the ETP in the pay event if using Single Touch Payroll (STP). An ETP code is used to describe the type of payment, and determines which cap, ETP cap or whole-of-income cap is applied. The tables below shows the type of ETPs and which code applies: Life benefit ETP Code Description R ETP because of: • early retirement scheme • genuine redundancy • invalidity • compensation for: – personal injury – unfair dismissal – harassment – discrimination. O Other ETP not described by R , for example, golden handshake, gratuity, payment in lieu of notice, payment for unused sick leave, payment for unused rostered days off. Multiple payments for same termination Code Description S This is a code R payment. You made one of the following payments to your employee in a previous income year for the same termination: • a code R payment • a code O payment • a transitional termination payment. P This is a code O payment and you made one of the following payments to your employee in a previous income year for the same termination: • a code R payment • a code O payment • a transitional termination payment. Death benefit ETP Code Description D Death benefit ETP paid to a dependant of the deceased. B Death benefit ETP paid to a non-dependant of the deceased. You made a termination payment to the non-dependant in a previous income year for the same termination. N Death benefit ETP paid to a non-dependant of the deceased. T Death benefit ETP paid to a trustee of the deceased estate. • early retirement scheme • genuine redundancy • invalidity • compensation for: – personal injury – unfair dismissal – harassment – discrimination. – personal injury – unfair dismissal – harassment – discrimination. • a code R payment • a code O payment • a transitional termination payment. • a code R payment • a code O payment • a transitional termination payment. Transitional termination payments were certain ETPs paid to an employee under an employment contract entered into before 10 May 2006. They were taxed concessionally if paid before 1 July 2012. This schedule applies to withholding payments covered by paragraph 12-85(a) of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2025. Using this schedule Use this schedule if you make a super lump sum payment to an individual. This schedule also provides information on the withholding requirements when an untaxed element of super interest is rolled over. Super lump sums A super lump sum payment includes a: • lump sum member benefit paid to an individual where a condition of release has been satisfied – for example, retirement, terminal medical condition, severe financial hardship, or compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). • lump sum member benefit paid to an individual where a condition of release has been satisfied – for example, retirement, terminal medical condition, severe financial hardship, or compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). A super lump sum may be paid from a super fund, approved deposit fund (ADF) or a retirement savings account (RSA). Components of a super lump sum Before you can work out the withholding amount, you must calculate the components of the super lump sum. A super lump sum may have the following two components: • tax-free component • taxable component which can include an: – element taxed in the fund (taxed element) – element untaxed in the fund (untaxed element). • tax-free component • taxable component which can include an: – element taxed in the fund (taxed element) – element untaxed in the fund (untaxed element). – element taxed in the fund (taxed element) – element untaxed in the fund (untaxed element). Withholding may be calculated on the taxable component only. Do not withhold from the tax-free component. Working out the withholding amount If your payee: • is an Australian resident • receives a taxable component of a super lump sum, and • has provided you with their TFN, withholding is calculated by applying the applicable rate set out in Table A. • is an Australian resident • receives a taxable component of a super lump sum, and • has provided you with their TFN, withholding is calculated by applying the applicable rate set out in Table A. If the payment is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found in the Australian Tax Treaties table. If, because of the treaty, the super lump sum is assessable only in the other country, then no withholding is required. If a foreign resident's super lump sum is assessable in Australia, you are required to withhold from the payment. However, you must adjust the withholding rates set out in Table A to exclude the Medicare levy of 2%. Different withholding rates apply to temporary residents who request a departing Australia superannuation payment. Payments not subject to PAYG withholding The following super lump sums are not subject to PAYG withholding: • a payment to a person who is suffering from a terminal medical condition • a payment to a dependant after the death of the member or account holder • a payment to a trustee of a deceased estate after the death of the member. • a payment to a person who is suffering from a terminal medical condition • a payment to a dependant after the death of the member or account holder • a payment to a trustee of a deceased estate after the death of the member. When a TFN has not been provided Different withholding rates apply where the payee of the super lump sum has not provided you with their TFN before the payment is made. Paid to an Australian resident • Under 60 years of age: – Taxable component (taxed element and untaxed element) o withhold 47% (ignoring cents) • 60 years of age or over: – Taxable component o taxed element – no amount is required to be withheld o untaxed element – withhold 47% (ignoring any cents). • Under 60 years of age: – Taxable component (taxed element and untaxed element) o withhold 47% (ignoring cents) • 60 years of age or over: – Taxable component o taxed element – no amount is required to be withheld o untaxed element – withhold 47% (ignoring any cents). – Taxable component (taxed element and untaxed element) o withhold 47% (ignoring cents) o withhold 47% (ignoring cents) – Taxable component o taxed element – no amount is required to be withheld o untaxed element – withhold 47% (ignoring any cents). o taxed element – no amount is required to be withheld o untaxed element – withhold 47% (ignoring any cents). Paid to a foreign resident Check if there is a tax treaty with the payee's country of residence. If the super lump sum is assessable in the other country, no withholding is required. If the super lump sum is assessable in Australia, use the following withholding rates: • Under 60 years of age: – Taxable component (taxed element and untaxed element) o withhold 45% (ignoring cents) • 60 years of age or over: – Taxable component o taxed element – no amount is required to be withheld o untaxed element – withhold 45% (ignoring any cents). Do not: • allow for any tax offsets or Medicare levy adjustments. • withhold any amount for study and training support loans. • Under 60 years of age: – Taxable component (taxed element and untaxed element) o withhold 45% (ignoring cents) • 60 years of age or over: – Taxable component o taxed element – no amount is required to be withheld o untaxed element – withhold 45% (ignoring any cents). – Taxable component (taxed element and untaxed element) o withhold 45% (ignoring cents) o withhold 45% (ignoring cents) – Taxable component o taxed element – no amount is required to be withheld o untaxed element – withhold 45% (ignoring any cents). o taxed element – no amount is required to be withheld o untaxed element – withhold 45% (ignoring any cents). Do not: • allow for any tax offsets or Medicare levy adjustments. • withhold any amount for study and training support loans. Rollovers If the person entitled to receive the super lump sum asks you to roll over their benefit, you are generally not required to withhold from any of the rolled-over amount. However, if the rollover benefit consists of a taxable component – untaxed element that exceeds the untaxed plan cap you are required to withhold at the following rates: • amount of the untaxed element up to the untaxed plan cap – no amount required to be withheld • amount of the untaxed element above the untaxed plan cap – withhold 47%. • amount of the untaxed element up to the untaxed plan cap – no amount required to be withheld • amount of the untaxed element above the untaxed plan cap – withhold 47%. A super lump sum death benefit cannot be rolled over – whether paid to dependants or non-dependants. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.9 million which consists wholly of a taxable component – untaxed element. The untaxed plan cap amount for 2025-26 is $1.865 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,865,000 (no withholding required) • above the untaxed plan cap = $35,000 ($1,900,000 − $1,865,000) • from $35,000 = $16,450 ($35,000 × 47%). The net rollover of $1,883,550 ($1,900,000 − $16,450) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. The fund is also required to provide a statement to the member within 30 days of the rollover. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.9 million which consists wholly of a taxable component – untaxed element. The untaxed plan cap amount for 2025-26 is $1.865 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,865,000 (no withholding required) • above the untaxed plan cap = $35,000 ($1,900,000 − $1,865,000) • from $35,000 = $16,450 ($35,000 × 47%). The net rollover of $1,883,550 ($1,900,000 − $16,450) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. The fund is also required to provide a statement to the member within 30 days of the rollover. • up to the untaxed plan cap = $1,865,000 (no withholding required) • above the untaxed plan cap = $35,000 ($1,900,000 − $1,865,000) • from $35,000 = $16,450 ($35,000 × 47%). Withholding rates for super lump sums Table A: Withholding rates for super lump sums Type of payment and tax component Age of payee at the date the payment is received Amount subject to PAYG withholding Rate of withholding (includes Medicare levy) Member benefit – taxed element of the taxable component Under preservation age Whole amount 22% Member benefit – taxed element of the taxable component 60 years and above Whole amount Nil Member benefit – untaxed element of the taxable component Under preservation age Amount up to untaxed plan cap 32% Member benefit – untaxed element of the taxable component Under preservation age Amount above untaxed plan cap 47% Member benefit – untaxed element of the taxable component 60 years and above Amount up to untaxed plan cap 17% Member benefit – untaxed element of the taxable component 60 years and above Amount above untaxed plan cap 47% Member benefit – total of preserved benefits is less than $200 Any age Nil – amount is non-assessable, non-exempt income n/a Member benefit – terminal medical condition payment Any age Nil – amount is non-assessable, non-exempt income n/a Death benefit paid to a dependant – taxed and untaxed elements of the taxable component Any age Nil – amount is non-assessable, non-exempt income n/a Death benefit paid to a non-dependant – taxed element of the taxable component Any age Whole amount 17% Death benefit paid to a non-dependant – untaxed element of the taxable component Any age Whole amount 32% Death benefit paid to the trustee of the deceased estate Any age None Nil Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results ending in 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Additional information Untaxed plan cap: For the 2025-26 income year, the untaxed plan cap is $1,865,000 and is indexed annually. Lump sum less than $200: There is no withholding required from the whole amount if it is paid by a regulated super fund, complying ADF or RSA provider as a super lump sum and it is the payee's entire benefit. A terminal medical condition exists if: • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. The certification period is 24 months from the date of certification. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). A spouse of the deceased includes another person who: • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent refer to interdependency relationship . Example: Super lump sum made by a super provider from an untaxed element. Chloe is 62 years of age and a member of AAFund super fund. She has decided to retire and take some of her super as a lump sum. As Chloe is over 60 years of age, she is over the preservation age. According to her entitlements, Chloe will receive a super lump sum of $300,000 from AAFund. The super lump sum has a tax-free component of $30,000 and a taxable component of $270,000. Chloe is a resident for tax purposes and has previously provided her TFN to AAFund. AAFund does not withhold from the tax-free component of $30,000 but is required to withhold an amount from the taxable component of $270,000. The taxable component of the super lump sum paid by AAFund comprises of a taxed element of $190,000 and untaxed element of $80,000. Amount to withhold from super lump sum payment of $300,000 is calculated as follows: 1. Amount up to untaxed plan cap = $1,865,000 (2025–26 income year cap amount) 2. Super lump sum taxable component = $270,000 ($300,000 − tax free component of $30,000) 3. Untaxed element of taxable component = $80,000 ($270,000 − taxed element of $190,000) 4. As untaxed element of taxable component of $80,000 is within the untaxed plan cap of $1,865,000, the withholding rate is 17% for members 60 years and above as outlined in Table A. 5. Amount to withhold from untaxed element of taxable component = $13,600 (17% of $80,000) Note: The untaxed plan cap is indexed annually. Example: Super lump sum made by a super provider from an untaxed element. Chloe is 62 years of age and a member of AAFund super fund. She has decided to retire and take some of her super as a lump sum. As Chloe is over 60 years of age, she is over the preservation age. According to her entitlements, Chloe will receive a super lump sum of $300,000 from AAFund. The super lump sum has a tax-free component of $30,000 and a taxable component of $270,000. Chloe is a resident for tax purposes and has previously provided her TFN to AAFund. AAFund does not withhold from the tax-free component of $30,000 but is required to withhold an amount from the taxable component of $270,000. The taxable component of the super lump sum paid by AAFund comprises of a taxed element of $190,000 and untaxed element of $80,000. Amount to withhold from super lump sum payment of $300,000 is calculated as follows: 1. Amount up to untaxed plan cap = $1,865,000 (2025–26 income year cap amount) 2. Super lump sum taxable component = $270,000 ($300,000 − tax free component of $30,000) 3. Untaxed element of taxable component = $80,000 ($270,000 − taxed element of $190,000) 4. As untaxed element of taxable component of $80,000 is within the untaxed plan cap of $1,865,000, the withholding rate is 17% for members 60 years and above as outlined in Table A. 5. Amount to withhold from untaxed element of taxable component = $13,600 (17% of $80,000) Note: The untaxed plan cap is indexed annually. 1. Amount up to untaxed plan cap = $1,865,000 (2025–26 income year cap amount) 2. Super lump sum taxable component = $270,000 ($300,000 − tax free component of $30,000) 3. Untaxed element of taxable component = $80,000 ($270,000 − taxed element of $190,000) 4. As untaxed element of taxable component of $80,000 is within the untaxed plan cap of $1,865,000, the withholding rate is 17% for members 60 years and above as outlined in Table A. 5. Amount to withhold from untaxed element of taxable component = $13,600 (17% of $80,000) Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1964, they reach their preservation age of 60 on 1 October 2024. The table below outlines the transitional period where the preservation age increased progressively from 55 to 60. As the transitional period has been completed, for the 2024–25 and future income years the preservation age is 60 for all payees born after 30 June 1964. For those payees born before that date, they have already reached their preservation age. Preservation age Date of birth Preservation age Before 1/7/1960 55 1/7/1960–30/6/1961 56 1/7/1961–30/6/1962 57 1/7/1962–30/6/1963 58 1/7/1963–30/6/1964 59 After 30/6/1964 60 Payment summaries You must provide a PAYG payment summary – superannuation lump sum to the recipient of the super lump sum within 14 days of payment. Payment summaries can also be printed using software that conforms to ATO reporting specifications. This schedule applies to withholding payments covered by paragraph 12-80(a) of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2025. About this schedule Using this schedule Use this schedule if you make a payment of a super income stream, including: • account-based super income streams – including death benefit income streams • capped defined benefit income streams – including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams. • account-based super income streams – including death benefit income streams • capped defined benefit income streams – including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams. Super income streams A super income stream is a series of regular payments from a superannuation provider when the payee has satisfied a condition of release. These regular payments can be paid weekly, fortnightly, monthly, quarterly or annually. A super income stream may be: • an account-based super income stream • a capped defined benefit income stream which includes a: – lifetime pension, regardless of when it started – lifetime annuity that existed prior to 1 July 2017 – life expectancy pension or annuity that existed prior to 1 July 2017 – market-linked pension or annuity that existed prior to 1 July 2017 – reversionary death benefit income stream. • an account-based super income stream • a capped defined benefit income stream which includes a: – lifetime pension, regardless of when it started – lifetime annuity that existed prior to 1 July 2017 – life expectancy pension or annuity that existed prior to 1 July 2017 – market-linked pension or annuity that existed prior to 1 July 2017 – reversionary death benefit income stream. – lifetime pension, regardless of when it started – lifetime annuity that existed prior to 1 July 2017 – life expectancy pension or annuity that existed prior to 1 July 2017 – market-linked pension or annuity that existed prior to 1 July 2017 – reversionary death benefit income stream. Note: A commutation of an income stream is not a super income stream payment. It is a super lump sum. Refer to Schedule 12 – Tax table for superannuation lump sums. Defined benefit income cap The general defined benefit income cap for the 2025–26 financial year is $125,000. The defined benefit income cap may be reduced depending on the payee's circumstances. Components of a super income stream Before you can work out the withholding amount, you must calculate the components of the super income stream. A super income stream may have two components: • taxable component, which can include either or both of an: – element taxed in the fund (taxed element) – element untaxed in the fund (untaxed element) • tax-free component. • taxable component, which can include either or both of an: – element taxed in the fund (taxed element) – element untaxed in the fund (untaxed element) • tax-free component. – element taxed in the fund (taxed element) – element untaxed in the fund (untaxed element) Tax file number (TFN) declarations Receiving and applying TFN declarations The answers your payees provide on their Tax file number declaration helps determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% for resident payees and 45% for foreign resident payees (ignoring any cents), if a super income stream payment is made to your payee and they: • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN, or have made an enquiry with us. • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN, or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration that they have lodged a Tax file number application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets, or Medicare levy adjustments. Do not withhold any amount for study and training support loans. When not to apply the no-TFN withholding rate Do not apply the no-TFN withholding rate to: • the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years of age or over and the total of these amounts is below their defined benefit income cap • the taxed element of an account-based super income stream where the payee is 60 years or over. • the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years of age or over and the total of these amounts is below their defined benefit income cap • the taxed element of an account-based super income stream where the payee is 60 years or over. In these circumstances no withholding is required. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Working out the withholding amount Factors to consider Factors to consider when working out the withholding amount include: • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments – for example, weekly, fortnightly or monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments – for example, weekly, fortnightly or monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. Payments to Australian residents This schedule is divided into five parts . The part you use to calculate the amount required to be withheld depends on the type of super income stream you pay and the age of the recipient. These are outlined below: • account-based super income stream – use part A of this schedule • capped defined benefit income stream and: – payee is under 60 years of age at any time during the financial year, including: o disability super income streams o death benefit (including reversionary) income streams where the deceased was aged less than 60 – use part A (note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) – payee turns 60 years of age during the financial year or starts their super income stream part way through the year at age 60 or older – use part E for post 60 income stream payments – payee is 60 years of age or over for the full financial year: o a taxable component – taxed element and or a tax-free component – use part B o a taxable component – untaxed element only – use part C o a mixture of the above components – use part D – payee is under 60 years of age, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years of age or older at the time of death – use part E. • account-based super income stream – use part A of this schedule • capped defined benefit income stream and: – payee is under 60 years of age at any time during the financial year, including: o disability super income streams o death benefit (including reversionary) income streams where the deceased was aged less than 60 – use part A (note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) – payee turns 60 years of age during the financial year or starts their super income stream part way through the year at age 60 or older – use part E for post 60 income stream payments – payee is 60 years of age or over for the full financial year: o a taxable component – taxed element and or a tax-free component – use part B o a taxable component – untaxed element only – use part C o a mixture of the above components – use part D – payee is under 60 years of age, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years of age or older at the time of death – use part E. – payee is under 60 years of age at any time during the financial year, including: o disability super income streams o death benefit (including reversionary) income streams where the deceased was aged less than 60 – use part A (note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) – payee turns 60 years of age during the financial year or starts their super income stream part way through the year at age 60 or older – use part E for post 60 income stream payments – payee is 60 years of age or over for the full financial year: o a taxable component – taxed element and or a tax-free component – use part B o a taxable component – untaxed element only – use part C o a mixture of the above components – use part D – payee is under 60 years of age, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years of age or older at the time of death – use part E. o disability super income streams o death benefit (including reversionary) income streams where the deceased was aged less than 60 – use part A (note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) o a taxable component – taxed element and or a tax-free component – use part B o a taxable component – untaxed element only – use part C o a mixture of the above components – use part D Payments to foreign residents If a super income stream is to be paid to a foreign resident, you will need to check if there is a tax treaty with their country of residence. If the super income stream is assessable in the other country because of the treaty, no withholding is required in Australia. If a foreign resident's super income stream is assessable in Australia, you are required to withhold from the payment. Rounding of withholding amounts Ignore any cents in an income stream before using any of the steps in this schedule to calculate withholding. Withholding amounts calculated using the steps are rounded to the nearest dollar. Results ending in 50 cents are rounded upwards. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Part A Use this part where the payee is: • below 60 years of age and is receiving a super income stream including a death benefit income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. • below 60 years of age and is receiving a super income stream including a death benefit income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. Note: If the payee turns 60 during the financial year and is in receipt of a capped defined benefit income stream, then you will also need to complete part E for post-60 income stream payments. Taxable component contains taxed and untaxed elements Withholding steps Step 1: Use the following table to work out which elements of the taxable component withholding applies to. How to apply withholding when taxable component contains untaxed element Age of the payee Taxable component of super income stream contains Withholding applies to the following element(s) Untaxed element Taxed element Below 60 years Yes Yes Sum of untaxed and taxed elements Below 60 years No Yes Taxed element Any age Yes No Untaxed element Note: Do not withhold where the payee is receiving an account-based super income stream with a taxed element and tax-free component and is aged 60 years or older. Step 2: Use the appropriate PAYG withholding tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the super income stream payment cycle – that is, weekly, fortnightly or monthly. Note: Some payees aged 60 years or over may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, use Schedule 9 – Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 1. Step 3: Some payees may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super income stream – taxable component Age of payee Tax offset Below preservation age Nil 60 years or over Untaxed element × 10% Super death benefits paid to a dependant Age of deceased Age of recipient Tax offset Below 60 years Below 60 years Taxed element × 15% Below 60 years 60 years or over Untaxed element × 10% 60 years or over Any age Untaxed element × 10% Disability super income stream – taxable component Age of payee Tax offset Below preservation age Taxed element × 15% Untaxed element = Nil 60 years or over Untaxed element × 10% Untaxed element = Nil Step 4: For some payees, the application of the offset from step 3 leads to under withholding for their Medicare levy. An offset adjustment is required where the tax offset calculated in step 3 is greater than zero. Use the applicable formulas below to calculate the offset adjustment amount. You will need to calculate the weekly equivalent of the taxable component or untaxed element if making fortnightly, monthly or quarterly payments. If an offset adjustment is not required, set the offset adjustment to zero. Adjustment amounts per taxable component amount Equivalent amount (on a weekly basis) Offset adjustment amount Under 60 years 60 years or over Less than the Medicare levy threshold for singles Nil Nil Greater than the Medicare levy threshold for singles, but less than the Medicare levy shade out point (SOP) for singles (Taxable component − Medicare levy threshold for singles) × 0.10 (Untaxed element − Medicare levy threshold for singles) × 0.10 Greater than or equal to the Medicare levy SOP for singles, but less than $1,181 Taxable component × 0.02 Untaxed element × 0.02 Greater than $1,180 Nil Nil Medicare levy parameters are contained in Schedule 1 – Statement of formulas for calculating amounts to be withheld. Step 5: Calculate the notional amount to withhold by first subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Notional amount to withhold = withholding amount − tax offset Then compare the notional amount to withhold with the offset adjustment amount calculated at step 4. If the notional amount to withhold is: • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. Tax-free component If the super income stream is being paid to a payee under 60 years of age, you do not need to consider their tax-free component when calculating their withholding. Example: Case A – Payee is under 60 years of age This example uses the PAYG withholding tax tables that apply from 1 July 2024. Veronica, 58, receives a fortnightly disability super income stream of $1,400 comprising: • a tax-free component of $300 • a taxable component − taxed element of $1,100. Veronica's preservation age is 60. Step 1: Veronica is 58 years of age therefore withholding applies to the taxable component. Step 2: As Veronica is paid fortnightly, use the Fortnightly tax table at ato.gov.au/taxtables to work out the withholding required from the $1,100 taxed element. This amount is $70, if Veronica is claiming the tax-free threshold. Step 3: Since Veronica is below her preservation age and is receiving a disability super income stream, she is entitled to a tax offset. Tax offset = taxed element × 15% = $1,100 × 15% = $165 Step 4: Calculate Veronica's fortnightly offset adjustment amount. As Veronica's fortnightly payment is more than $1,000 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,250 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component − Medicare levy threshold for singles) × 0.10 = ($1,100 − $1,000) × 0.10 = $10.00 = $10 per fortnight (round to the nearest dollar) Veronica's offset adjustment amount is $10 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($70 as worked out in step 2) by the value of the tax offset ($165 as worked out in step 3). That is: Notional withholding amount = $70 − $165 = -$95 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Veronica's fortnightly super income stream is $10. This is the offset adjustment amount which will cover the Medicare levy payable. Example: Case A – Payee is under 60 years of age This example uses the PAYG withholding tax tables that apply from 1 July 2024. Veronica, 58, receives a fortnightly disability super income stream of $1,400 comprising: • a tax-free component of $300 • a taxable component − taxed element of $1,100. Veronica's preservation age is 60. Step 1: Veronica is 58 years of age therefore withholding applies to the taxable component. Step 2: As Veronica is paid fortnightly, use the Fortnightly tax table at ato.gov.au/taxtables to work out the withholding required from the $1,100 taxed element. This amount is $70, if Veronica is claiming the tax-free threshold. Step 3: Since Veronica is below her preservation age and is receiving a disability super income stream, she is entitled to a tax offset. Tax offset = taxed element × 15% = $1,100 × 15% = $165 Step 4: Calculate Veronica's fortnightly offset adjustment amount. As Veronica's fortnightly payment is more than $1,000 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,250 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component − Medicare levy threshold for singles) × 0.10 = ($1,100 − $1,000) × 0.10 = $10.00 = $10 per fortnight (round to the nearest dollar) Veronica's offset adjustment amount is $10 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($70 as worked out in step 2) by the value of the tax offset ($165 as worked out in step 3). That is: Notional withholding amount = $70 − $165 = -$95 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Veronica's fortnightly super income stream is $10. This is the offset adjustment amount which will cover the Medicare levy payable. • a tax-free component of $300 • a taxable component − taxed element of $1,100. Part B Use this part if the payee is receiving a capped defined benefit income stream during the year and is: • 60 years of age or over and • their super income stream is made up of: – tax-free component – taxable component − taxed element – tax-free component and the taxable component − taxed element. • 60 years of age or over and • their super income stream is made up of: – tax-free component – taxable component − taxed element – tax-free component and the taxable component − taxed element. – tax-free component – taxable component − taxed element – tax-free component and the taxable component − taxed element. Withholding steps Step 1: Convert the super income stream components the payee received for the period to an annualised amount and use the following table to work out whether withholding applies, and if so, what amount it applies to. Income stream components Does withholding apply? Sum of the annualised tax-free component and taxed element is less than the defined benefit income cap No withholding applies. No further steps are necessary. Sum of annualised tax-free component and taxed element is greater than the defined benefit income cap Withholding applies to 50% of the amount over the cap. Go to step 2. Step 2: Calculate the weekly, fortnightly or monthly equivalent of the amount from step 1 in excess of the cap. For example, if payments are made weekly, divide the excess by 52. If you pay fortnightly, divide the excess by 26. If you pay monthly, divide the excess by 12 (ignore cents in the result). Step 3: Divide the amount calculated at step 2 by two (ignore cents in the result). Step 4: Use the appropriate PAYG withholding tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 3. The tax table you use depends on the income stream payment cycle covers – that is, weekly, fortnightly or monthly. These examples use the PAYG withholding tax tables that apply from 1 July 2024. Example: Case B (i) – Capped defined benefit income stream where the annual entitlement is under the cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising: • a tax-free component of $200 • a taxable component − taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $125,000 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $125,000. As Courtney is over 60 years of age and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $125,000 for the financial year, no withholding is required. Example: Case B (ii) – Capped defined benefit income stream where the annual entitlement exceeds the cap Bill, 63, receives a fortnightly capped defined benefit income stream of $6,550 comprising: • a tax-free component of $750 • a taxable component − taxed element of $5,800. Bill is entitled to the full defined benefit income cap amount of $125,000 as there are no factors present that reduce this cap. Step 1: The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $19,500 and annualised taxed element of $150,800 totalling $170,300, which is greater than the defined benefit income cap of $125,000. Withholding applies to 50% of the amount over the cap. Go to step 2. Step 2: Calculate the fortnightly equivalent of the amount in excess of the cap. $170,300 − $125,000 = $45,300 $45,300 ÷ 26 = $1,742 (ignoring cents) Step 3: Divide the amount calculated at step 2 by two. $1,742 ÷ 2 = $871 (ignoring any cents) Step 4: Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 3. As Bill has claimed the tax-free threshold the withholding amount is $24. Example: Case B (i) – Capped defined benefit income stream where the annual entitlement is under the cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising: • a tax-free component of $200 • a taxable component − taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $125,000 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $125,000. As Courtney is over 60 years of age and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $125,000 for the financial year, no withholding is required. • a tax-free component of $200 • a taxable component − taxed element of $1,800. Example: Case B (ii) – Capped defined benefit income stream where the annual entitlement exceeds the cap Bill, 63, receives a fortnightly capped defined benefit income stream of $6,550 comprising: • a tax-free component of $750 • a taxable component − taxed element of $5,800. Bill is entitled to the full defined benefit income cap amount of $125,000 as there are no factors present that reduce this cap. Step 1: The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $19,500 and annualised taxed element of $150,800 totalling $170,300, which is greater than the defined benefit income cap of $125,000. Withholding applies to 50% of the amount over the cap. Go to step 2. Step 2: Calculate the fortnightly equivalent of the amount in excess of the cap. $170,300 − $125,000 = $45,300 $45,300 ÷ 26 = $1,742 (ignoring cents) Step 3: Divide the amount calculated at step 2 by two. $1,742 ÷ 2 = $871 (ignoring any cents) Step 4: Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 3. As Bill has claimed the tax-free threshold the withholding amount is $24. • a tax-free component of $750 • a taxable component − taxed element of $5,800. Part C Use this part if the payee is receiving a capped defined benefit income stream and: • is 60 years of age or over, and • their income stream is only made up of a taxable component − untaxed element. • is 60 years of age or over, and • their income stream is only made up of a taxable component − untaxed element. Withholding steps Step 1: Use the appropriate PAYG withholding tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to this pay period's taxable component − untaxed element. The tax table you use depends on the income stream payment cycle – that is, weekly, fortnightly or monthly. Note: Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, use Schedule 9 – Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 1. Step 2: Determine the tax offset for the payment. Convert the untaxed element the payee received this period to an annualised amount. Use the following table to work out the amount of tax offset that applies. Untaxed element – annualised amount Tax offset Equal to or greater than the defined benefit income cap Tax offset is capped at 10% of the Defined benefit income cap. Less than the defined benefit income cap Tax offset is calculated at 10% of the untaxed element. Step 3: If the annualised amount from step 2 is less than the cap, then: Tax offset = untaxed element for the payment × 10% If the annualised amount from step 2 is greater than the cap, then the annual tax offset is capped at 10% of the cap. Therefore, the tax offset for the payment is reduced to the weekly, fortnightly or monthly equivalent of the capped tax offset amount. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount − tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Example: Case C – Capped defined benefit income stream comprised of a taxable component − untaxed element only This example uses the PAYG withholding tax tables that apply from 1 July 2024. Vera, 68, receives a weekly super income stream of $2,500 comprised only of a taxable component − untaxed element. Step 1: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the taxable component − untaxed element for $2,500 is $624 (Vera has claimed the tax-free threshold). Step 2: The annual equivalent of Vera's weekly super income stream untaxed element ($2,500 × 52 = $130,000) is greater than the defined benefit income cap of $125,000. Therefore, Vera's tax offset is capped at $12,500 for the financial year. Step 3: As Vera is over 60 years of age she is eligible for a 10% tax offset of the untaxed element. The weekly tax offset amount is capped at $12,500 ÷ 52 = $240 (ignore cents) This weekly offset amount exceeds this cap ($13,000 ÷ 52 = $250). Therefore, the weekly tax offset is reduced to $240. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount − tax offset Amount to withhold = $624 − $240 Amount to withhold = $384 Example: Case C – Capped defined benefit income stream comprised of a taxable component − untaxed element only This example uses the PAYG withholding tax tables that apply from 1 July 2024. Vera, 68, receives a weekly super income stream of $2,500 comprised only of a taxable component − untaxed element. Step 1: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the taxable component − untaxed element for $2,500 is $624 (Vera has claimed the tax-free threshold). Step 2: The annual equivalent of Vera's weekly super income stream untaxed element ($2,500 × 52 = $130,000) is greater than the defined benefit income cap of $125,000. Therefore, Vera's tax offset is capped at $12,500 for the financial year. Step 3: As Vera is over 60 years of age she is eligible for a 10% tax offset of the untaxed element. The weekly tax offset amount is capped at $12,500 ÷ 52 = $240 (ignore cents) This weekly offset amount exceeds this cap ($13,000 ÷ 52 = $250). Therefore, the weekly tax offset is reduced to $240. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount − tax offset Amount to withhold = $624 − $240 Amount to withhold = $384 Part D Use this part where the payee is receiving a capped defined benefit income stream and: • is 60 years of age or over, and • their income stream is made up of one or more of: – tax-free component and/or taxable component − taxed element – taxable component − untaxed element. • is 60 years of age or over, and • their income stream is made up of one or more of: – tax-free component and/or taxable component − taxed element – taxable component − untaxed element. – tax-free component and/or taxable component − taxed element – taxable component − untaxed element. Withholding steps Work out the amount subject to withholding Step 1: Convert all of the components of the whole income stream the payee received during this period to an annualised amount. Then add together all the annualised components that make up the income stream. Use the table below to determine whether you go to step 2 or part C. Income stream components Tax-free Taxed element Untaxed element Sum of components Next step Yes Yes Yes Equal to or greater than the defined benefit income cap Go to step 2 Yes Yes Yes Less than the defined benefit income cap Go to part C (untaxed component) Step 2: Add the annualised tax-free component and annualised taxed element. Subtract the cap from this amount. If this is less than the cap, go to step 5. Step 3: Calculate the weekly, fortnightly or monthly equivalent of the amount at step 2. For example, if you pay the payee weekly, divide the excess by 52. If you pay fortnightly, divide the excess by 26. If you pay monthly, divide the excess by 12 (ignore cents in the result). Step 4: Divide the amount calculated at step 3 by two (ignore cents in the result). The result is the amount subject to withholding. Step 5: Calculate the weekly, fortnightly or monthly equivalent of the untaxed element and add this to the amount calculated at step 4 (if applicable). Step 6: Use the appropriate PAYG withholding tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 5. The tax table you use depends on the income stream payment cycle – that is, weekly, fortnightly or monthly. Calculate the tax offset applicable Step 7: If the sum of the annualised tax-free component and the annualised taxed element is equal or greater than the cap, then the payee is not entitled to a tax offset. If the sum of the annualised tax-free component and the annualised taxed element is less than the cap, the payee is entitled to a reduced tax offset. Subtract from the cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the annual tax offset amount. Calculate the weekly, fortnightly or monthly equivalent of this tax offset. For example, if you pay the payee weekly, divide the amount by 52. If you pay fortnightly, divide the amount by 26. If you pay monthly, divide the amount by 12 (ignore cents in the result). Work out the amount to withhold Step 8: Subtract the tax offset per payment (step 7) from the withholding amount (step 6). Amount to withhold = withholding amount − tax offset These examples use the PAYG withholding tax tables that apply from 1 July 2024. Example: Case D (i) – Payee is over 60 years old and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component − taxed element $120,000 • taxable component − untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the annualised components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $125,000 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $125,000 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 − $125,000 = $25,000 Step 3: Calculate the weekly equivalent of the amount in excess of $125,000 calculated at step 2. $25,000 ÷ 52 = $480 (ignore any cents) Step 4: Divide the amount calculated at step 3 by two. $480 ÷ 2 = $240 (ignore any cents) Step 5: Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000 ÷ 52) and add it to the amount calculated at step 4 ($240). $1,192 + $240 = $1,432 Step 6: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $282. Calculate the tax offset applicable Step 7: Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $125,000, she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $282 − 0 Total amount to withhold is $282. Example: Case D (ii) – Payee is over 60 years of age and receives all elements of a capped defined benefit income stream Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $135,000 comprising: • taxable component − taxed element $92,000 • taxable component − untaxed element $33,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the components. $92,000 + $33,000 + $10,000 = $135,000 As the sum is over the $125,000 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $125,000 cap from the result. Sum of tax-free component and taxed element. $10,000 + $92,000 = $102,000 Amount in excess of cap. $102,000 − $125,000 = -$23,000 As $102,000 is less than $125,000 there is no excess amount. Step 3 and Step 4: These steps are not necessary as no excess amount was calculated at step 2. Step 5: Add the untaxed element of the taxable component $1,269 (ie. fortnightly equivalent of $33,000) to the amount calculated at step 4 (Nil). $1,269 + Nil = $1,269 Step 6: Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $112. Calculate the tax offset applicable Step 7: As Fred's tax-free component and taxed element is less than the $125,000 cap, he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($125,000 − amount at step 2) × 10% ($125,000 − $102,000) × 10% = $2,300 The tax offset amount is capped at $2,300. As Fred is being paid on a fortnightly basis divide the offset by 26. $2,300 ÷ 26 = $88 (ignore any cents). Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $112 − $88 Total amount to withhold is $24. Example: Case D (iii) – Payee is over 60 years old and receives some elements of a capped defined benefit income stream Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising of: • taxable component − taxed element $0 • taxable component − untaxed element $180,000 • tax-free component $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $125,000 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $125,000 cap from this amount. $30,000 + $0 = $30,000 $30,000 − $125,000 = -$95,000 As $30,000 is less than the $125,000 cap, there is no excess amount. Step 3 and Step 4: These steps are not necessary as no excess amount was calculated at step 2. Step 5: Add the untaxed element of the taxable component $3,461 (that is, weekly equivalent of $180,000) to the amount calculated at step 4 (Nil). $3,461 + Nil = $3,461 Step 6: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $992. Calculate the tax offset applicable Step 7: As Bob's tax-free component is less than the $125,000 cap, then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($125,000 − amount at step 2) × 10% ($125,000 − $30,000) × 10% = $9,500 The tax offset amount is capped at $9,500. As Bob is paid weekly divide the offset by 52. $9,500 ÷ 52 = $182 (ignore cents) Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $992 − $182 Total amount to withhold is $810. Example: Case D (i) – Payee is over 60 years old and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component − taxed element $120,000 • taxable component − untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the annualised components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $125,000 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $125,000 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 − $125,000 = $25,000 Step 3: Calculate the weekly equivalent of the amount in excess of $125,000 calculated at step 2. $25,000 ÷ 52 = $480 (ignore any cents) Step 4: Divide the amount calculated at step 3 by two. $480 ÷ 2 = $240 (ignore any cents) Step 5: Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000 ÷ 52) and add it to the amount calculated at step 4 ($240). $1,192 + $240 = $1,432 Step 6: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $282. Calculate the tax offset applicable Step 7: Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $125,000, she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $282 − 0 Total amount to withhold is $282. • taxable component − taxed element $120,000 • taxable component − untaxed element $62,000 • tax-free component $30,000. Example: Case D (ii) – Payee is over 60 years of age and receives all elements of a capped defined benefit income stream Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $135,000 comprising: • taxable component − taxed element $92,000 • taxable component − untaxed element $33,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the components. $92,000 + $33,000 + $10,000 = $135,000 As the sum is over the $125,000 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $125,000 cap from the result. Sum of tax-free component and taxed element. $10,000 + $92,000 = $102,000 Amount in excess of cap. $102,000 − $125,000 = -$23,000 As $102,000 is less than $125,000 there is no excess amount. Step 3 and Step 4: These steps are not necessary as no excess amount was calculated at step 2. Step 5: Add the untaxed element of the taxable component $1,269 (ie. fortnightly equivalent of $33,000) to the amount calculated at step 4 (Nil). $1,269 + Nil = $1,269 Step 6: Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $112. Calculate the tax offset applicable Step 7: As Fred's tax-free component and taxed element is less than the $125,000 cap, he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($125,000 − amount at step 2) × 10% ($125,000 − $102,000) × 10% = $2,300 The tax offset amount is capped at $2,300. As Fred is being paid on a fortnightly basis divide the offset by 26. $2,300 ÷ 26 = $88 (ignore any cents). Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $112 − $88 Total amount to withhold is $24. • taxable component − taxed element $92,000 • taxable component − untaxed element $33,000 • tax-free component $10,000. Example: Case D (iii) – Payee is over 60 years old and receives some elements of a capped defined benefit income stream Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising of: • taxable component − taxed element $0 • taxable component − untaxed element $180,000 • tax-free component $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $125,000 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $125,000 cap from this amount. $30,000 + $0 = $30,000 $30,000 − $125,000 = -$95,000 As $30,000 is less than the $125,000 cap, there is no excess amount. Step 3 and Step 4: These steps are not necessary as no excess amount was calculated at step 2. Step 5: Add the untaxed element of the taxable component $3,461 (that is, weekly equivalent of $180,000) to the amount calculated at step 4 (Nil). $3,461 + Nil = $3,461 Step 6: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $992. Calculate the tax offset applicable Step 7: As Bob's tax-free component is less than the $125,000 cap, then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($125,000 − amount at step 2) × 10% ($125,000 − $30,000) × 10% = $9,500 The tax offset amount is capped at $9,500. As Bob is paid weekly divide the offset by 52. $9,500 ÷ 52 = $182 (ignore cents) Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $992 − $182 Total amount to withhold is $810. • taxable component − taxed element $0 • taxable component − untaxed element $180,000 • tax-free component $30,000. Part E Use this part if the payee: • was 60 years or older for the full financial year and they started their capped defined benefit income stream for the first time part-way during the year [complete step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete step 1(b)], or • was aged 59 years or younger for the full financial year and has a capped defined benefit income stream that is a reversionary death benefit income stream where the deceased was aged 60 or over at the time of death [complete step 1(c)]. • was 60 years or older for the full financial year and they started their capped defined benefit income stream for the first time part-way during the year [complete step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete step 1(b)], or • was aged 59 years or younger for the full financial year and has a capped defined benefit income stream that is a reversionary death benefit income stream where the deceased was aged 60 or over at the time of death [complete step 1(c)]. Note: If the payee is in receipt of multiple capped defined benefit income streams (maybe from multiple sources) or where the payee is in receipt of their own income stream at the same time as they are receiving a reversionary death benefit income stream, then the reduction of the cap may not be correct in all circumstances. Steps to reduce the defined benefit income cap These steps are illustrative for the 2025-26 financial year. Steps to reduce the defined benefit income cap Step 1 Use whichever is applicable to the payee's circumstances: a. Work out the number of days from when you first paid a super income stream to 30 June 2026. b. Work out the number of days from your payee's birthday to 30 June 2026. c. Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2026. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. Step 2 Days worked out from step 1 as a percentage of the year (number of days ÷ 365 × 100) Step 3 Multiply the general defined benefit income cap ($125,000) by step 2. The result is the payee's reduced defined benefit income cap. Step 4 Work out the withholding amount using the reduced defined benefit income cap. Refer to the examples for guidance. a. Work out the number of days from when you first paid a super income stream to 30 June 2026. b. Work out the number of days from your payee's birthday to 30 June 2026. c. Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2026. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. These examples use the PAYG withholding tax tables that apply from 1 July 2024. Examples: Case E (i): Turning 60 during the financial year On 1 July 2025 Loraine was 59 years of age receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2025. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when Loraine turns 60, therefore she will be subject to a different tax treatment on the income she receives after turning 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year, made up of the following: • a tax-free component of $400 • a taxable component − taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2025-26 financial year as follows: • Step 1: Number of days from Loraine's birthday to 30 June 2026 is 292 • Step 2: Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3: Multiply the general defined benefit cap by step 2 result: $125,000 × 80% Loraine's reduced defined benefit income cap is $100,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component − taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days ÷ 14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $100,000. $108,160 − $100,000 = $8,160 Loraine is paid fortnightly, therefore: $8,160 ÷ 20 (remaining fortnights) = $408 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $408 ÷ 2 = $204 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. Note: You will need to provide a PAYG payment summary – superannuation income stream for payments made to the payee before turning 60 and a separate payment summary for payments made to the payee after turning 60, even if there is no withholding. If a payee only had an untaxed element or a combination of all three elements then you will need to go to part C or part D respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the 'Steps to reduce the defined benefit income cap' section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year – income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2025. Step 1: Convert all the components of the income stream to an annualised amount. Total income stream $6,000 × 26 = $156,000 Taxed element $3,000 × 26 = $78,000 Untaxed element $1,000 × 26 = $26,000 Tax-free component $2,000 × 26 = $52,000 Step 2: Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 × 80% = $124,800 Step 3: From step 2 in part D, add together the annualised tax-free component and taxed element that has been reduced by applying the percentage Loraine was over 60. $41,600 + $62,400 = $104,000 Step 4: Subtract Loraine's reduced cap of $100,000 from $104,000. Result is $4,000 Step 5: Divide the result in step 4 by the remaining fortnights $4,000 ÷ 20 = $200 (ignore cents) Step 6: Divide the amount at step 5 by two. $200 ÷ 2 = $100. Add Loraine's fortnight untaxed element amount $1,000. This totals $1,100. Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount for $1,100 is $70. As Loraine's annualised tax-free component and taxed element is above her cap (as per step 4 above) no tax offset is applicable. Examples: Case E (iii): Starting an income stream during the financial year Sarah is 65 years of age and she first starts her capped defined benefit income stream on 30 December 2025. Sarah's reduced defined benefit income cap for the 2025-26 financial year is worked out as follows: Step 1: Number of days from Sarah's first income stream payment to 30 June 2026 = 183 Step 2: Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% Step 3: Multiply the general defined benefit cap by step 2 result: $125,000 × 50.137% Sarah's reduced defined benefit income cap is $62,671 (rounded to the nearest dollar). Sarah's income stream for the period between 30 December 2025 and 30 June 2026 comprises: • taxable component − taxed element: $49,400 • taxable component − untaxed element: $19,500 • tax-free component: $14,950 Sarah's total income stream payments from 30 December 2025 is $83,850. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly, you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days ÷ 14 days = 13 Work out the amount subject to withholding Step 1: Add together all the components. $49,400 + $19,500 + $14,950 = $83,850 As the sum is over the $62,671 reduced cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $62,671 reduced cap from this amount. Sum the tax-free component and taxed element $49,400 + $14,950 = $64,350 Amount in excess of cap $64,350 − $62,671 = $1,679 Step 3: Calculate the fortnightly equivalent of the amount in excess of $62,671 calculated at step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $1,679 ÷ 13 = $129 (ignore cents) Step 4: Divide the amount calculated at step 3 by two. $129 ÷ 2 = $64 (ignore cents) Step 5: Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at step 4. ($19,500 ÷ 13) = $1,500 $1,500 + $64 = $1,564 Step 6: Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $168. Calculate the tax offset applicable Step 7: Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $62,671, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible, you would apply the following: • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2025 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $168 − 0 Total amount to withhold is $168. Case E (iv): Starting an income stream during the financial year – income stream does not include all components If Sarah only had a tax-free component and/or a taxable component − taxed element or an untaxed element, then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below in this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. Example: Case E (v): Reversionary death benefit income where the payee is under 60 years of age and the deceased was at least aged 60 Freya, 57, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2026; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary death benefit income stream. As Freya has an existing capped defined benefit income stream, Freya's reversionary death benefit income stream will be subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2025-26 financial year is worked out as follows, based on her reversionary death benefit income stream: • Step 1: Number of days from Freya's first income stream payment to 30 June 2026 is 124 • Step 2: Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3: Multiply the general defined benefit cap by step 2 result: $125,000 × 33.973% Freya's reduced defined benefit income cap is $42,466. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the defined benefit income she received from the date of death of her partner. Freya is paid fortnightly and her own super income for the financial year is $70,000, which comprises: • taxable component − taxed element $60,000 • taxable component − untaxed element $0 • tax-free component $10,000. Her own income stream is taxed under part A of this schedule. Freya's defined benefit income cap is reduced further by the amount of her personal super income for this period of time: $42,466 − (0.33973 × $70,000). Freya's reduced defined benefit cap is now $18,685 (rounded to the nearest dollar). Freya's reversionary death benefit income stream comprises: • taxable component − taxed element $30,000 • taxable component − untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2026 is $50,000. Reversionary income in excess of the reduced cap of $18,685 is $31,315. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1: Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 − $18,685 = $21,315 Freya is paid fortnightly from 28 February 2026, therefore: $21,315 ÷ 8 = $2,664 (ignoring cents) Step 2: Divide the amount calculated at step 1 by two. $2,664 ÷ 2 = $1,332 (ignoring cents) Step 3: Convert the untaxed element into fortnightly payments. $10,000 ÷ 8 = $1,250 Step 4: Add the amounts calculated at step 2 and step 3 $1,332 + $1,250 = $2,582 Step 5: Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 4. Freya recognises that she has multiple taxable income streams and, therefore, has not claimed the tax-free threshold on her reversionary income stream payment. Therefore, the withholding amount on $2,582 is $696. Step 6: As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries – superannuation income stream: (1) PAYG payment summary – superannuation income stream (Freya's personal income stream) Applicable dates: 01/07/2025 – 30/06/2026 Tax withheld $988 Taxable component − taxed element $60,000 Taxable component − untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary – superannuation income stream (reversionary death benefit income stream) Applicable dates: 28/02/2026 – 30/06/2026 Tax withheld $5,568 Taxable component − taxed element $30,000 Taxable component − untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. Any entitlement to a tax offset will be calculated upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her partner died before or after he was 60, or • Freya turns 60 during the financial year and her partner died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year. If Freya was under 60 for the full financial year and Freya's partner had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya turns 60 during the financial year and her partner died aged under 60, and she was in receipt of the reversionary death benefit income stream for the full financial year, you reduce the defined benefit income cap based on the date she turned 60 years of age, and you would follow the relevant steps that are set out in the Loraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary death benefit income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However, the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. Examples: Case E (i): Turning 60 during the financial year On 1 July 2025 Loraine was 59 years of age receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2025. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when Loraine turns 60, therefore she will be subject to a different tax treatment on the income she receives after turning 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year, made up of the following: • a tax-free component of $400 • a taxable component − taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2025-26 financial year as follows: • Step 1: Number of days from Loraine's birthday to 30 June 2026 is 292 • Step 2: Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3: Multiply the general defined benefit cap by step 2 result: $125,000 × 80% Loraine's reduced defined benefit income cap is $100,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component − taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days ÷ 14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $100,000. $108,160 − $100,000 = $8,160 Loraine is paid fortnightly, therefore: $8,160 ÷ 20 (remaining fortnights) = $408 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $408 ÷ 2 = $204 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. Note: You will need to provide a PAYG payment summary – superannuation income stream for payments made to the payee before turning 60 and a separate payment summary for payments made to the payee after turning 60, even if there is no withholding. If a payee only had an untaxed element or a combination of all three elements then you will need to go to part C or part D respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the 'Steps to reduce the defined benefit income cap' section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. • a tax-free component of $400 • a taxable component − taxed element of $4,800. • Step 1: Number of days from Loraine's birthday to 30 June 2026 is 292 • Step 2: Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3: Multiply the general defined benefit cap by step 2 result: $125,000 × 80% • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component − taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the 'Steps to reduce the defined benefit income cap' section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year – income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2025. Step 1: Convert all the components of the income stream to an annualised amount. Total income stream $6,000 × 26 = $156,000 Taxed element $3,000 × 26 = $78,000 Untaxed element $1,000 × 26 = $26,000 Tax-free component $2,000 × 26 = $52,000 Step 2: Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 × 80% = $124,800 Step 3: From step 2 in part D, add together the annualised tax-free component and taxed element that has been reduced by applying the percentage Loraine was over 60. $41,600 + $62,400 = $104,000 Step 4: Subtract Loraine's reduced cap of $100,000 from $104,000. Result is $4,000 Step 5: Divide the result in step 4 by the remaining fortnights $4,000 ÷ 20 = $200 (ignore cents) Step 6: Divide the amount at step 5 by two. $200 ÷ 2 = $100. Add Loraine's fortnight untaxed element amount $1,000. This totals $1,100. Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount for $1,100 is $70. As Loraine's annualised tax-free component and taxed element is above her cap (as per step 4 above) no tax offset is applicable. Examples: Case E (iii): Starting an income stream during the financial year Sarah is 65 years of age and she first starts her capped defined benefit income stream on 30 December 2025. Sarah's reduced defined benefit income cap for the 2025-26 financial year is worked out as follows: Step 1: Number of days from Sarah's first income stream payment to 30 June 2026 = 183 Step 2: Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% Step 3: Multiply the general defined benefit cap by step 2 result: $125,000 × 50.137% Sarah's reduced defined benefit income cap is $62,671 (rounded to the nearest dollar). Sarah's income stream for the period between 30 December 2025 and 30 June 2026 comprises: • taxable component − taxed element: $49,400 • taxable component − untaxed element: $19,500 • tax-free component: $14,950 Sarah's total income stream payments from 30 December 2025 is $83,850. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly, you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days ÷ 14 days = 13 Work out the amount subject to withholding Step 1: Add together all the components. $49,400 + $19,500 + $14,950 = $83,850 As the sum is over the $62,671 reduced cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $62,671 reduced cap from this amount. Sum the tax-free component and taxed element $49,400 + $14,950 = $64,350 Amount in excess of cap $64,350 − $62,671 = $1,679 Step 3: Calculate the fortnightly equivalent of the amount in excess of $62,671 calculated at step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $1,679 ÷ 13 = $129 (ignore cents) Step 4: Divide the amount calculated at step 3 by two. $129 ÷ 2 = $64 (ignore cents) Step 5: Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at step 4. ($19,500 ÷ 13) = $1,500 $1,500 + $64 = $1,564 Step 6: Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $168. Calculate the tax offset applicable Step 7: Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $62,671, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible, you would apply the following: • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2025 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $168 − 0 Total amount to withhold is $168. • taxable component − taxed element: $49,400 • taxable component − untaxed element: $19,500 • tax-free component: $14,950 • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2025 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Case E (iv): Starting an income stream during the financial year – income stream does not include all components If Sarah only had a tax-free component and/or a taxable component − taxed element or an untaxed element, then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below in this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below in this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. Example: Case E (v): Reversionary death benefit income where the payee is under 60 years of age and the deceased was at least aged 60 Freya, 57, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2026; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary death benefit income stream. As Freya has an existing capped defined benefit income stream, Freya's reversionary death benefit income stream will be subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2025-26 financial year is worked out as follows, based on her reversionary death benefit income stream: • Step 1: Number of days from Freya's first income stream payment to 30 June 2026 is 124 • Step 2: Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3: Multiply the general defined benefit cap by step 2 result: $125,000 × 33.973% Freya's reduced defined benefit income cap is $42,466. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the defined benefit income she received from the date of death of her partner. Freya is paid fortnightly and her own super income for the financial year is $70,000, which comprises: • taxable component − taxed element $60,000 • taxable component − untaxed element $0 • tax-free component $10,000. Her own income stream is taxed under part A of this schedule. Freya's defined benefit income cap is reduced further by the amount of her personal super income for this period of time: $42,466 − (0.33973 × $70,000). Freya's reduced defined benefit cap is now $18,685 (rounded to the nearest dollar). Freya's reversionary death benefit income stream comprises: • taxable component − taxed element $30,000 • taxable component − untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2026 is $50,000. Reversionary income in excess of the reduced cap of $18,685 is $31,315. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1: Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 − $18,685 = $21,315 Freya is paid fortnightly from 28 February 2026, therefore: $21,315 ÷ 8 = $2,664 (ignoring cents) Step 2: Divide the amount calculated at step 1 by two. $2,664 ÷ 2 = $1,332 (ignoring cents) Step 3: Convert the untaxed element into fortnightly payments. $10,000 ÷ 8 = $1,250 Step 4: Add the amounts calculated at step 2 and step 3 $1,332 + $1,250 = $2,582 Step 5: Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 4. Freya recognises that she has multiple taxable income streams and, therefore, has not claimed the tax-free threshold on her reversionary income stream payment. Therefore, the withholding amount on $2,582 is $696. Step 6: As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries – superannuation income stream: (1) PAYG payment summary – superannuation income stream (Freya's personal income stream) Applicable dates: 01/07/2025 – 30/06/2026 Tax withheld $988 Taxable component − taxed element $60,000 Taxable component − untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary – superannuation income stream (reversionary death benefit income stream) Applicable dates: 28/02/2026 – 30/06/2026 Tax withheld $5,568 Taxable component − taxed element $30,000 Taxable component − untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. Any entitlement to a tax offset will be calculated upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her partner died before or after he was 60, or • Freya turns 60 during the financial year and her partner died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year. If Freya was under 60 for the full financial year and Freya's partner had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya turns 60 during the financial year and her partner died aged under 60, and she was in receipt of the reversionary death benefit income stream for the full financial year, you reduce the defined benefit income cap based on the date she turned 60 years of age, and you would follow the relevant steps that are set out in the Loraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary death benefit income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However, the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • Step 1: Number of days from Freya's first income stream payment to 30 June 2026 is 124 • Step 2: Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3: Multiply the general defined benefit cap by step 2 result: $125,000 × 33.973% • taxable component − taxed element $60,000 • taxable component − untaxed element $0 • tax-free component $10,000. • taxable component − taxed element $30,000 • taxable component − untaxed element $10,000 • tax-free component $10,000. • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her partner died before or after he was 60, or • Freya turns 60 during the financial year and her partner died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year. • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. Super death benefits Dependants Dependants include all children of the deceased under 18 years old, any spouse of the deceased (including a former spouse and a current or former de facto spouse), and any person with whom the deceased had an interdependency relationship. An interdependency relationship includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. A dependant can also be a person who was financially dependent on the deceased. Non-dependants A person who is not a dependant of the deceased is not able to receive a super income stream from the deceased. A super death benefit income stream that was being paid to a non-dependant prior to 1 July 2007 is taxed in the same manner as a super death benefit income stream paid to a dependant. Reversionary income streams A death benefit income stream can either be reversionary or non-reversionary. A reversionary death benefit income stream is a super income stream that reverts to the entitled beneficiary automatically upon the member's death, if the death benefit payment is not a reversionary income stream then it is treated as if it was the member's income stream. Supporting information Defined benefit income cap The defined benefit income cap is relevant if the payee is either: • 60 years of age or over • Under 60 years of age and a death benefits dependant, where the deceased died aged 60 or over. • 60 years of age or over • Under 60 years of age and a death benefits dependant, where the deceased died aged 60 or over. The defined benefit income cap applies if the payee receives one or more superannuation income stream benefits that are 'defined benefit income' to which 'concessional tax treatment' applies. The defined benefit income cap does not have taxation consequences outside of these circumstances. The defined benefit income cap is an annual cap that is reset, and may be reduced, each year. From 1 July 2017, the 'defined benefit income cap' limits the amount of tax-free income the payee can receive from a capped defined benefit income stream (pension or annuity). For the 2025–26 financial year, the defined benefit income cap is $125,000 (the $1.2 million general transfer balance cap divided by 16). Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1964, they reach their preservation age of 60 on 1 October 2024. The table below outlines the transitional period where the preservation age increased progressively from 55 to 60. As the transitional period has been completed, for the 2024–25 and future financial years the preservation age is 60 for all payees born after 30 June 1964. For those payees born before that date, they have already reached their preservation age. Preservation age – transitional period Date of birth Preservation age Before 1/7/1960 55 1/7/1960–30/6/1961 56 1/7/1961–30/6/1962 57 1/7/1962–30/6/1963 58 1/7/1963–30/6/1964 59 After 30/6/1964 60 Cap conversion table The full year cap on defined benefit income streams is $125,000 as of 1 July 2025, and is subject to indexation. The cap may also need to be reduced – see part E. The table below converts the $125,000 annual cap into the weekly, fortnightly or monthly equivalent Total income stream Annual amount less than $125,000 Annual amount $125,000 or greater Weekly equivalent $1 to $2,403 $2,404 or greater Fortnightly equivalent $1 to $4,807 $4,808 or greater Monthly equivalent $1 to $10,416 $10,417 or greater Conversion table for income streams commencing during current financial year The table below can be used to determine the period to use for calculating withholding for income streams that start during the financial year: Age of payee If reversionary death benefit income stream When income stream started Calculate portion of income stream for the following period Over 60 years for full financial year Any age for deceased Any time during the year Start of income stream to end of financial year Turns 60 years during financial year Not a reversionary death benefit income stream (ie. payee's own income stream) Before payee turns 60 The day the payee turns 60 to end of year Turns 60 years during financial year Not a reversionary death benefit income stream (ie. payee's own income stream) After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was less than 60 years Before payee turns 60 Day payee turns 60 to end of year Turns 60 years during financial year Deceased was less than 60 years After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more Before Payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more After payee turns 60 Start of income stream to end of financial year Under 60 years for full financial year Deceased was 60 years or more At any time during the year Start of income stream to end of financial year Payment summaries You are required to issue a PAYG payment summary – superannuation income stream to the payee for the total of the payments made in the financial year by 14 July. This date may be earlier if the payee requests it. For 'account-based' income streams, you are only required to provide a payment summary to the payee where there is a requirement to withhold. You do not need to provide a payment summary for the period after the payee turned 60 years of age. Example: Sue turns 60 on 1 March 2026. You are required to provide a payment summary to Sue for the period 1 July 2025 to 1 March 2026. No payment summary is required for the period 2 March 2026 to 30 June 2026. Example: Sue turns 60 on 1 March 2026. You are required to provide a payment summary to Sue for the period 1 July 2025 to 1 March 2026. No payment summary is required for the period 2 March 2026 to 30 June 2026. For 'capped defined benefit' income streams, where a payee turns 60 during the year you must issue two separate payment summaries – one for the period prior to the payee turning 60 and one for the period from the payee's 60th birthday. A payment summary is required to be issued to a payee in receipt of a super income stream even if no tax was withheld. Payment summaries can also be printed using software that conforms to our reporting specifications. This schedule applies to withholding payments covered by Subdivision 12-B, 12-C and 12-D of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if a payee has asked you to withhold a higher amount from their payments than would normally be required. A payee's request to have additional amounts withheld should be in writing but can be in any format that suits your business. For example, an email request could be used, or you may design a paper or computer-based form for this purpose. Your agreement to the arrangement will be indicated by withholding in accordance with the payee's request. No additional record is required. The total amount to withhold is the normal amount calculated on the payee's earnings (based on the applicable withholding schedule or regulation) plus the additional amount requested by the payee. How to work out the withholding amount To work out the amount to withhold, you must: 1. Use the appropriate tax table at ato.gov.au/taxtables to look up the normal amount of withholding for the period using instructions in that tax table. 2. Work out the additional amount the payee wants withheld in accordance with their written request. 3. Add the amount from step 1 to the amount from step 2. Example: A payee's weekly earnings are $563.00. The payee and the payer have agreed that the payer will withhold an additional $50 a week from the payee's earnings. The payer uses the tax withheld calculator to find the base amount to withhold of $39 (for a payee claiming the tax free threshold in the 2024–25 income year). The total amount to withhold is $39 + $50 = $89. 1. Use the appropriate tax table at ato.gov.au/taxtables to look up the normal amount of withholding for the period using instructions in that tax table. 2. Work out the additional amount the payee wants withheld in accordance with their written request. 3. Add the amount from step 1 to the amount from step 2. Example: A payee's weekly earnings are $563.00. The payee and the payer have agreed that the payer will withhold an additional $50 a week from the payee's earnings. The payer uses the tax withheld calculator to find the base amount to withhold of $39 (for a payee claiming the tax free threshold in the 2024–25 income year). The total amount to withhold is $39 + $50 = $89. This schedule applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule This schedule applies to payments to individuals – including backpackers – who are working in Australia and hold at the time of the payment either a: a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. This schedule applies to all payments made to working holiday makers, including: • salary and wages • allowances • termination payments (taxable component only) • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • payments to actors and entertainers. • salary and wages • allowances • termination payments (taxable component only) • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • payments to actors and entertainers. If you employ individuals under the Seasonal Worker Programme and Pacific Labour Scheme, or Pacific Australia Labour Mobility scheme, the tax table for working holiday makers does not apply. If you made an employment termination payment to a working holiday maker, withholding does not apply to the tax-free component. Generally, allowances are added to normal earnings and the amount to withhold using this schedule is calculated on the total amount of earnings and allowances. The withholding treatment and reporting requirements for various allowance types outlined in Withholding for allowances also applies to working holiday makers. Working out the withholding amount To work out the amount you need to withhold, you must: • input the total payments you will make to your employee for the pay period into the Working holiday makers Withholding lookup tool at ato.gov.au/taxtables • use the appropriate column to find the correct amount to withhold: – column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001 and the employee has given you a tax file number (TFN) – column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $135,000 and the employee has given you a TFN – column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $135,001 to $190,000 and the employee has given you a TFN – column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $190,000 and the employee has given you a TFN – column 6 if you are registered and the employee has not given you a TFN. Example: using the withholding lookup tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. They have provided their TFN on a Tax file number declaration. The total payments you have made to them do not exceed $45,000 for the 2024–25 income year. To work out the correct amount to withhold, input $680 into column 1 in the Working holiday makers Withholding lookup tool. The tool will automatically calculate the withholding result of $102 in column 2. This is the amount you withhold, as a registered employer, where the employee has given you a TFN. • input the total payments you will make to your employee for the pay period into the Working holiday makers Withholding lookup tool at ato.gov.au/taxtables • use the appropriate column to find the correct amount to withhold: – column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001 and the employee has given you a tax file number (TFN) – column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $135,000 and the employee has given you a TFN – column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $135,001 to $190,000 and the employee has given you a TFN – column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $190,000 and the employee has given you a TFN – column 6 if you are registered and the employee has not given you a TFN. – column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001 and the employee has given you a tax file number (TFN) – column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $135,000 and the employee has given you a TFN – column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $135,001 to $190,000 and the employee has given you a TFN – column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $190,000 and the employee has given you a TFN – column 6 if you are registered and the employee has not given you a TFN. Example: using the withholding lookup tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. They have provided their TFN on a Tax file number declaration. The total payments you have made to them do not exceed $45,000 for the 2024–25 income year. To work out the correct amount to withhold, input $680 into column 1 in the Working holiday makers Withholding lookup tool. The tool will automatically calculate the withholding result of $102 in column 2. This is the amount you withhold, as a registered employer, where the employee has given you a TFN. Registered employer You need to register with us before you employ a working holiday maker. If you are registered, you will be able to withhold at a flat rate of 15% up to $45,000 in total payments made to each individual working holiday maker within an income year. Where total payments exceed $45,000, see Table A in this schedule for the applicable withholding rate. Unregistered employer If you have not registered with us to withhold at working holiday maker tax rates, you are required to withhold at foreign resident rates. These are specified in the tax tables for weekly, fortnightly or monthly payments at ato.gov.au/taxtables . Using a formula If you have developed your own payroll or accounting software package, use the formulas and coefficients outlined below to calculate the withholding amount. The formulas comprise linear equations of the form y = ax , where: • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Working holiday makers income tax rates Table A: Working holiday makers income tax rates for 2024–25 Taxable income Tax rate Value (a) $0 – $45,000 15% on each $1 up to $45,000 0.15 $45,001 – $135,000 30% on each $1 over $45,000 to $135,000 0.30 $135,001 – $190,000 37% on each $1 over $135,000 to $190,000 0.37 $190,001 & over 45% on each $1 over $190,000 0.45 If no TFN is provided you must withhold at 45% on total payments made. If using formulas, the value of ' a ' is 0.45. Example 1: using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. They have provided their TFN on a Tax file number declaration, and total payments you have made to them for the income year do not exceed $45,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a × x ) = 0.15 × 2,825 = 423.75 or $424 (rounded to nearest dollar). Example 2: when payments exceed $45,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417). They have earnings for the month of May 2025 of $8,173.20. They have provided their TFN on a Tax file number declaration and the total payments you have made to them from January 2025 to April 2025, in the 2024–25 income year, is $47,000. Last month's payment resulted in total payments exceeding $45,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 30 cents for every dollar of earnings over $45,000 (to $135,000). Current pay = $8,173.20 The value of ' a ' in the formula is 0.30. Withholding = 0.30 × 8,173 = 2,451.90 or $2,452 (rounded to the nearest dollar). Example 1: using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. They have provided their TFN on a Tax file number declaration, and total payments you have made to them for the income year do not exceed $45,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a × x ) = 0.15 × 2,825 = 423.75 or $424 (rounded to nearest dollar). Example 2: when payments exceed $45,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417). They have earnings for the month of May 2025 of $8,173.20. They have provided their TFN on a Tax file number declaration and the total payments you have made to them from January 2025 to April 2025, in the 2024–25 income year, is $47,000. Last month's payment resulted in total payments exceeding $45,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 30 cents for every dollar of earnings over $45,000 (to $135,000). Current pay = $8,173.20 The value of ' a ' in the formula is 0.30. Withholding = 0.30 × 8,173 = 2,451.90 or $2,452 (rounded to the nearest dollar). Note: Working holiday makers cannot claim Medicare levy adjustments or tax offsets to reduce withholding. If your working holiday maker has claimed a Medicare levy adjustment on a Medicare levy variation declaration or a tax offset on a Withholding declaration, don't make any adjustments to the amount you withhold. Any working holiday maker who is an Australian resident for tax purposes will be able to claim Medicare levy adjustments and tax offsets that they are entitled to when they lodge their income tax return. Rounding of withholding amounts The withholding amounts calculated as a result of applying the above rates and formula are rounded to the nearest dollar. Values ending in 50 cents and higher are rounded to the next higher dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent. Where withholding is calculated on the top marginal rate of tax or when no TFN is provided, ignore cents in the withholding result. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the Working holiday makers Withholding lookup tool at ato.gov.au/taxtables . The results obtained when using the coefficients in this schedule may differ slightly from the tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. TFN declarations Your employee may indicate that they are a working holiday maker in their TFN declaration. Even if they don't, you will need to withhold amounts using the rates shown in Table A (provided they have given you a valid TFN). This applies to either: a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. To confirm the visa status of a working holiday maker, go to the 'Department of Immigration and Border Protection's Visa Entitlement Verification Online' (VEVO) webpage. This is where you can check visa details and conditions. Working holiday makers cannot claim tax offsets. If they have claimed a tax offset on the Tax file number declaration, do not adjust the amount you withhold. Working holiday makers cannot have a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Australian Apprenticeship Support Loan (AASL) debt. Working holiday makers cannot receive Community Development Employment Projects (CDEP) payments or Lump sum B payments. If a TFN has not been provided You must withhold 45% from payments to a working holiday maker (ignoring cents), if: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at Question 1 of the Tax file number declaration that they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 45% from any payment you make unless we tell you not to. A working holiday maker who has not quoted a TFN must still be provided with an income statement (or payment summary) with a payment type code 'H'.", "Related_Explanatory_Statements": "LI 2025/9 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI20259/00001", "Unmatched_Content": "I, Emma Rosenzweig, Deputy Commissioner of Taxation, make the following instrument. | 5. Scale 1 and 2 apply whether or not the employee is entitled to any leave loading."}
{"Instrument_Reference": "LI 2025/15", "Title": "Taxation Administration (Withholding Schedules) Instrument (No. 2) 2025 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2025", "Date_of_Issue": "28 August 2025", "Signatory": "Emma Rosenzweig Deputy Commissioner of Taxation", "Registration_Number": "F2025L01016", "Registration_Date": "1 September 2025", "Body": "1 Name: This instrument is the Taxation Administration (Withholding Schedules) Instrument (No. 2) 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 24 September 2025. 24 September 2025. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 15-25 in Schedule 1 to the TAA. | 4 Definitions: In this instrument: ATO means the Australian Taxation Office. quick code means an alphanumeric code beginning with 'QC' that can be used to navigate to a specific page on the ATO website, by typing the code into the website search bar. Note: The ATO website is www.ato.gov.au . This instrument contains quick code references to help people to navigate to specific pages on that website. TAA means the Taxation Administration Act 1953 . | 5 Repeals: The whole of the Taxation Administration (Withholding Schedules) Instrument 2025 is repealed. | 6 Schedules: The Schedules to this instrument contain withholding schedules that specify the amounts, formulas and procedures to be used for working out the amount to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D in Schedule 1 to the TAA. Each item in a Schedule has effect according to its terms. | 7 Guide to Schedules: The Schedules to this instrument deal with the matters specified in the following table and can be found on the ATO website using the corresponding quick code. Number Quick code Title 1 QC102416 Schedule 1—Statement of formulas for calculating amounts to be withheld 2 QC102417 Schedule 2—Tax table for individuals employed in the horticultural or shearing industry 3 QC102418 Schedule 3—Tax table for actors, variety artists and other entertainers 4 QC102419 Schedule 4—Tax table for return to work payments 5 QC104941 Schedule 5—Tax table for back payments, commissions, bonuses and similar payments 6 QC102420 Schedule 6—Tax table for annuities 7 QC102421 Schedule 7—Tax table for unused leave payments on termination of employment 8 QC105239 Schedule 8—Statement of formulas for calculating study and training support loans components 9 QC102423 Schedule 9—Tax table for seniors and pensioners 10 QC102424 Schedule 10—Tax table for payments made under voluntary agreements 11 QC102425 Schedule 11—Tax table for employment termination payments 12 QC104939 Schedule 12—Tax table for superannuation lump sums 13 QC104940 Schedule 13—Tax table for superannuation income streams 14 QC102427 Schedule 14—Tax table for additional amounts to withhold as a result of an agreement to increase withholding 15 QC102428 Schedule 15—Tax table for working holiday makers | 8 Guide to other relevant documents and links: The Schedules to this instrument refer to other documents or links in italics that are specified in the following table and can be found on the ATO website using the corresponding quick code. Quick code Title QC102413 Fortnightly tax table QC102435 Medicare levy adjustment weekly tax table QC17088 Medicare levy variation declaration QC26159 PAYG payment summary – employment termination payment QC22557 PAYG payment summary – foreign employment QC21978 PAYG payment summary – individual non-business QC19550 PAYG payment summary – superannuation income stream QC35966 PAYG payment summary – superannuation lump sum QC27073 Payments to contractors under a voluntary agreement QC19282 Request for determination of the deductible amount of UPP of an Australian pension or annuity QC105238 Study and training support loans fortnightly tax table QC105240 Study and training support loans monthly tax table QC105241 Study and training support loans weekly tax table QC16161 Tax file number declaration QC27134 TFN application or enquiry for individuals – instructions QC16945 Tax tables QC102434 Tax table for daily and casual workers QC26218 Taxation of termination payments QC16223 Voluntary agreement for PAYG withholding QC102414 Weekly tax table QC16347 Withholding declaration QC18292 Withholding declaration – short version for seniors and pensioners QC51680 Withholding for allowances QC16601 Withholding from leave payments for continuing employees This schedule applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. About this schedule Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table at ato.gov.au/taxtables , can be calculated using the formulas and coefficients contained in this schedule. Using this schedule If you develop your own payroll or accounting software package, this schedule provides the formulas and coefficients you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis. Separate scales apply to: • foreign residents • employees who have claimed or not claimed the tax-free threshold • employees claiming a full or half-exemption from the Medicare levy. • foreign residents • employees who have claimed or not claimed the tax-free threshold • employees claiming a full or half-exemption from the Medicare levy. To assist employers who don't have a software package, our website ato.gov.au provides the following tools which are based on the formulas in this schedule: • tax withheld calculator • tax tables. • tax withheld calculator • tax tables. Payments covered include: • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour-hire workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour-hire workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). Do not use this schedule for payments made to individuals employed under a working holiday makers visa. You must use Schedule 15 – Tax table for working holiday makers for all payments made to them, including lump sum payments. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the 'Sample data' section in this schedule. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables at ato.gov.au/taxtables . The differences result from the rounding of components. Withholding calculated using either method is accepted. Other statements of formulas Statements of formulas for other classes of payees are also available. These include: • Schedule 8 – Statement of formulas for calculating study and training support loans components • Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry • Schedule 3 – Tax table for actors, variety artists and other entertainers • Schedule 9 – Tax table for seniors and pensioners • Schedule 15 – Tax table for working holiday makers. • Schedule 8 – Statement of formulas for calculating study and training support loans components • Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry • Schedule 3 – Tax table for actors, variety artists and other entertainers • Schedule 9 – Tax table for seniors and pensioners • Schedule 15 – Tax table for working holiday makers. Coefficients for calculation of amounts to be withheld (withholding amounts) from weekly payments Where the tax-free threshold is not claimed in Tax file number declaration – Scale 1 Weekly earnings (x) less than a b 150 0.1600 0.1600 371 0.2117 7.7550 515 0.1890 –0.6702 932 0.3227 68.2367 2,246 0.3200 65.7202 3,303 0.3900 222.9510 3,303 & over 0.4700 487.2587 Where the employee claimed the tax-free threshold in Tax file number declaration – Scale 2 Weekly earnings (x) less than a b 361 – – 500 0.1600 57.8462 625 0.2600 107.8462 721 0.1800 57.8462 865 0.1890 64.3365 1,282 0.3227 180.0385 2,596 0.3200 176.5769 3,653 0.3900 358.3077 3,653 & over 0.4700 650.6154 Foreign residents – Scale 3 Weekly earnings (x) less than a b 2,596 0.3000 0.3000 3,653 0.3700 181.7308 3,653 & over 0.4500 474.0385 Where a tax file number (TFN) was not provided by employee – Scale 4 Earnings Tax rate Resident $1 & over 0.4700 Foreign resident $1 & over 0.4500 Where the employee claimed the FULL exemption from Medicare levy in Medicare levy variation declaration – Scale 5 Weekly earnings (x) less than a b 361 – – 721 0.1600 57.8462 865 0.1690 64.3365 1,282 0.3027 180.0385 2,596 0.3000 176.5769 3,653 0.3700 358.3077 3,653 & over 0.4500 650.6154 Where the employee claimed the HALF exemption from Medicare levy in Medicare levy variation declaration – Scale 6 Weekly earnings (x) less than a b 361 – – 721 0.1600 57.8462 843 0.1690 64.3365 865 0.2190 106.4962 1,053 0.3527 222.1981 1,282 0.3127 180.0385 2,596 0.3100 176.5769 3,653 0.3800 358.3077 3,653 & over 0.4600 650.6154 Notes | 1. Scale 1 contains a negative value for one of the b coefficients. This is intentional.: 2. If you have 27 fortnightly, or 53 weekly pays in a financial year, refer to withholding additional amounts from employee earnings section. | 3. Scales 1, 2, 3, 5 and 6 may be applied only where employees have provided their TFN.: 4. For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result. | 6. Tax offsets may be allowed only where scales 2, 5 or 6 are applied.: 7. Scale 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for residents only. 8. For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $26,000 ($500 per week) or less. Where the taxable income exceeds $26,000 but is less than $32,500 ($625 per week), the levy is shaded in at the rate of 10% of the excess over $26,000. Where a person's taxable income is $32,501 ($625 per week) or more, Medicare is levied at the rate of 2% of total taxable income. 9. The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows: Medicare levy parameters Parameter Scale 2 Scale 6 Weekly earnings threshold 500 843 Weekly earnings shade-in threshold 625 1,053 Medicare levy family threshold 43,846 43,846 Weekly family threshold divisor 52 52 Additional child 4,027 4,027 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 500.0000 843.1900 Medicare levy 0.0200 0.0100 Using a formula Overview The formulas comprise linear equations of the form y = ax − b , where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts – see 'Working out the weekly earnings'). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts – see 'Working out the weekly earnings'). The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to the sections on 'Tax offsets' and 'Medicare levy adjustment' in this schedule. Sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments has been provided in this schedule. Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table at ato.gov.au/taxtables . This applies if earnings exceed $3,400 weekly or $6,800 fortnightly. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent. Use these rounding rules across all scales except scale 4 (where employee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated. When there are 53 pays in a financial year In some years, you may have 53 pays instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. You should let your employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amount in the table below. Extra withholding amount, 53 pays Weekly earnings $ Additional withholding $ 875 to 2,574 3 2,575 to 3,649 6 3,650 & over 12 When there are 27 pays in a financial year In some years, you may have 27 pays instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. You should let employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amounts in the table below. Extra withholding amount, 27 pays Fortnightly earnings $ Additional withholding $ 1,750 to 5,149 12 5,150 to 7,249 26 7,250 & over 47 Working out the weekly earnings The method of working out the weekly earnings ( x ) for the purpose of applying the formulas is as follows: Example Weekly income $467.59 Add allowance subject to withholding $9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Calculating withholding fortnightly, monthly or quarterly amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly – divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly – divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. Bi-monthly payments For payers who make bi-monthly payments, obtain the sum of payments made for the month. Then calculate withholding using the monthly steps outlined above. Divide the monthly withholding amount by two to determine the bi-monthly withholding amount. Tax offsets The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows: • weekly – 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • fortnightly – 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly – 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly – 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. • weekly – 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • fortnightly – 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly – 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly – 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. Medicare levy adjustment A Medicare levy adjustment is not allowed where withholding amounts have been calculated using Scales 1, 3, 4 or 5. The amount obtained using Scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable. When an employee is entitled to an adjustment To claim the Medicare levy adjustment (available in certain situations), your employee must lodge a Medicare levy variation declaration with their Tax file number declaration. Some employees may be liable for an increased rate of the Medicare levy surcharge as a result of the income for surcharge purposes tests. They can lodge a Medicare levy variation declaration, asking you to increase the amount to be withheld from their payments. An employee who has lodged both a completed Tax file number declaration and a Medicare levy variation declaration may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following: • $500 or more where scale 2 is applied • $843 or more where scale 6 is applied. • $500 or more where scale 2 is applied • $843 or more where scale 6 is applied. To claim the adjustment, the employee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration. Calculating the Medicare levy adjustment To calculate the Medicare levy adjustment, your software package will need to be able to distinguish those employees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration. Where employees have answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration. You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for employees with weekly earnings of one of the following: • $625 or more where Scale 2 is applied • $1,053 or more where Scale 6 is applied. • $625 or more where Scale 2 is applied • $1,053 or more where Scale 6 is applied. Values used in the calculations may be regarded as variables. Weekly family threshold (WFT) Where scale 2 or scale 6 is applied • Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: WFT = $843.19 (43,846 ÷ 52) (rounded to the nearest cent). • Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 4,027 and add the result to 43,846 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example: If the employee has shown two dependent children at question 12: WFT = ([4,027 × 2] + 43,846) ÷ 52 WFT = 998.0769 or $998.08 (rounded to the nearest cent) • Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: WFT = $843.19 (43,846 ÷ 52) (rounded to the nearest cent). • Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 4,027 and add the result to 43,846 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. a. multiply the number of children shown at question 12 by 4,027 and add the result to 43,846 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example: If the employee has shown two dependent children at question 12: WFT = ([4,027 × 2] + 43,846) ÷ 52 WFT = 998.0769 or $998.08 (rounded to the nearest cent) Shading out point (SOP) The SOP relative to an employee's WFT is calculated as follows: Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result. Example: Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([4,027 × 6] + 43,846) ÷ 52 WFT = 1,307.8462 or $1,307.85 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,307.85 × 0.1) ÷ 0.0800 SOP = 1,634.8125 or $1,634 (ignoring cents) Example: Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([4,027 × 6] + 43,846) ÷ 52 WFT = 1,307.8462 or $1,307.85 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,307.85 × 0.1) ÷ 0.0800 SOP = 1,634.8125 or $1,634 (ignoring cents) Weekly levy adjustment (WLA) Where Scale 2 is applied Where weekly earnings are $500 or more but less than the SOP, the WLA is derived by applying the weekly earnings ( x ) expressed in whole dollars plus an amount of 99 cents (refer to the section 'Working out the weekly earnings' in this schedule), in the following formulas: 1. If x is less than $625, WLA = ( x − 500) × 0.1 2. If x is $625 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) − ([ x − WFT] × 0.0800) 1. If x is less than $625, WLA = ( x − 500) × 0.1 2. If x is $625 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) − ([ x − WFT] × 0.0800) Where Scale 6 is applied Where weekly earnings are $843 or more but less than the SOP, the WLA is derived by applying the weekly earnings ( x ) expressed in whole dollars plus an amount of 99 cents (refer to the section 'Working out the weekly earnings' in this schedule), in the following formulas: 1. If x is less than $1,053, WLA = ( x ) − 843.19) × 0.05 2. If x is $1,053 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA =(WFT × 0.0100) − ([ x − WFT] × 0.0400) 1. If x is less than $1,053, WLA = ( x ) − 843.19) × 0.05 2. If x is $1,053 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA =(WFT × 0.0100) − ([ x − WFT] × 0.0400) In each case, WLA should be rounded to the nearest dollar. Values ending in 50 cents should be rounded to the next higher dollar. Examples Example 1: Employee's weekly earnings are $535.33 and Scale 2 is applied. x = 535.99 As x is less than $625, WLA is calculated using formula (1): WLA = (535.99 − 500) × 0.1 = 3.5990 or $4.00 (rounded to the nearest dollar) Example 2: Employee's weekly earnings are $1,064.25 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 1,064.99 WFT = ([4,027 × 3] + 43,846) ÷ 52 = 1,075.5192 or $1,075.52 (rounded to the nearest cent) As x is greater than $1,053 and less than WFT, WLA is calculated using formula (2): WLA = 1,064.99 × 0.01 = 10.6499 or $11.00 (rounded to the nearest dollar) Example 3: Employee's weekly earnings are $1,200.47 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 1,200.99 WFT = ([4,027 × 4] + 43,846) ÷ 52 = 1,152.9615 or $1,152.96 (rounded to the nearest cent) SOP = (1,152.96 × 0.1) ÷ 0.08 = 1,441.2000 or $1,441 (ignoring cents) As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (1,152.96 × 0.020) − ([1,200.99 − 1,152.96] × 0.0800) = 19.2168 or $19.00 (rounded to the nearest dollar) Example 1: Employee's weekly earnings are $535.33 and Scale 2 is applied. x = 535.99 As x is less than $625, WLA is calculated using formula (1): WLA = (535.99 − 500) × 0.1 = 3.5990 or $4.00 (rounded to the nearest dollar) Example 2: Employee's weekly earnings are $1,064.25 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 1,064.99 WFT = ([4,027 × 3] + 43,846) ÷ 52 = 1,075.5192 or $1,075.52 (rounded to the nearest cent) As x is greater than $1,053 and less than WFT, WLA is calculated using formula (2): WLA = 1,064.99 × 0.01 = 10.6499 or $11.00 (rounded to the nearest dollar) Example 3: Employee's weekly earnings are $1,200.47 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 1,200.99 WFT = ([4,027 × 4] + 43,846) ÷ 52 = 1,152.9615 or $1,152.96 (rounded to the nearest cent) SOP = (1,152.96 × 0.1) ÷ 0.08 = 1,441.2000 or $1,441 (ignoring cents) As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (1,152.96 × 0.020) − ([1,200.99 − 1,152.96] × 0.0800) = 19.2168 or $19.00 (rounded to the nearest dollar) Fortnightly levy adjustment Multiply rounded weekly levy adjustment by two. Example: Employee's fortnightly earnings are $1,887.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,887.52 ÷ 2 = $943.76 x = 943.99 WFT = ([4,027 × 1] + 43,846) ÷ 52 = 920.6346 or $920.63 (rounded to the nearest cent) SOP = (920.63 × 0.1) ÷ 0.08 = 1,150.7875 or $1,150 (ignoring cents) As x is greater than WFT and less than SOP, formula (3) is used: WLA = (920.63 × 0.020) − ([943.99 − 920.63] × 0.0800) = 16.5438 or $17.00 (rounded to the nearest dollar) The fortnightly levy adjustment is therefore $34.00 ($17.00 × 2). Example: Employee's fortnightly earnings are $1,887.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,887.52 ÷ 2 = $943.76 x = 943.99 WFT = ([4,027 × 1] + 43,846) ÷ 52 = 920.6346 or $920.63 (rounded to the nearest cent) SOP = (920.63 × 0.1) ÷ 0.08 = 1,150.7875 or $1,150 (ignoring cents) As x is greater than WFT and less than SOP, formula (3) is used: WLA = (920.63 × 0.020) − ([943.99 − 920.63] × 0.0800) = 16.5438 or $17.00 (rounded to the nearest dollar) The fortnightly levy adjustment is therefore $34.00 ($17.00 × 2). Monthly levy adjustment Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar. Example: Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $843.19 As x is greater than $625 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar) The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Example: Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $843.19 As x is greater than $625 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar) The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Quarterly levy adjustment Multiply rounded weekly levy adjustment by 13. General examples Example 1: Employee's weekly earnings are $1,333.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, Scale 2 is applied. x = 1,333.99 Weekly withholding amount ( y ) = ( a × x ) − b = (0.3200 × 1,333.99) − 176.5769 = 250.2999 or $250.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,230.40) and less than the SOP ($1,538) appropriate to an employee with five children. Formula (3) applies. = (1,230.40 × 0.0200) − ([1,333.99 − 1,230.40] × 0.0800) = 24.6080 − 8.2872 = 16.3208 or $16.00 (rounded to nearest dollar) Net weekly withholding amount $250.00 − $16.00 = $234.00 Example 2: Employee's fortnightly earnings are $1,299.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, Scale 5 is applied. Convert to weekly equivalent = (1,299.30 ÷ 2) = 649.65 or $649 (ignore cents) x = 649.99 Weekly withholding amount ( y ) = ( a × x ) − b = (0.1600 × 649.99) − 57.8462 = 46.1522 or $46.00 (rounded to nearest dollar) Fortnightly withholding amount $46.00 × 2 = $92.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $92.00 − $63.00 = $29.00 Example 3: Employee's monthly earnings are $5,400.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $1,150 appropriate to an employee with one child. Therefore, Scale 2 is applied. Convert to weekly equivalent = ($5,400.33 + 0.01) × 3 ÷ 13 = 1,246.2323 or $1,246 (ignore cents) x = 1,246.99 Weekly withholding amount ( y ) = ( a × x ) − b = (0.3227 × 1,246.99) − 180.0385 = 222.3652 or $222.00 (rounded to nearest dollar) Monthly withholding amount $222.00 × 13 ÷ 3 = $962.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $962.00 − $113.00 = $849.00 Example 1: Employee's weekly earnings are $1,333.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, Scale 2 is applied. x = 1,333.99 Weekly withholding amount ( y ) = ( a × x ) − b = (0.3200 × 1,333.99) − 176.5769 = 250.2999 or $250.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,230.40) and less than the SOP ($1,538) appropriate to an employee with five children. Formula (3) applies. = (1,230.40 × 0.0200) − ([1,333.99 − 1,230.40] × 0.0800) = 24.6080 − 8.2872 = 16.3208 or $16.00 (rounded to nearest dollar) Net weekly withholding amount $250.00 − $16.00 = $234.00 Example 2: Employee's fortnightly earnings are $1,299.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, Scale 5 is applied. Convert to weekly equivalent = (1,299.30 ÷ 2) = 649.65 or $649 (ignore cents) x = 649.99 Weekly withholding amount ( y ) = ( a × x ) − b = (0.1600 × 649.99) − 57.8462 = 46.1522 or $46.00 (rounded to nearest dollar) Fortnightly withholding amount $46.00 × 2 = $92.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $92.00 − $63.00 = $29.00 Example 3: Employee's monthly earnings are $5,400.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $1,150 appropriate to an employee with one child. Therefore, Scale 2 is applied. Convert to weekly equivalent = ($5,400.33 + 0.01) × 3 ÷ 13 = 1,246.2323 or $1,246 (ignore cents) x = 1,246.99 Weekly withholding amount ( y ) = ( a × x ) − b = (0.3227 × 1,246.99) − 180.0385 = 222.3652 or $222.00 (rounded to nearest dollar) Monthly withholding amount $222.00 × 13 ÷ 3 = $962.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $962.00 − $113.00 = $849.00 Calculating withholding amounts for payments made on a daily or casual basis The withholding amounts shown in the Tax table for daily and casual workers can be expressed in a mathematical form, using the formulas and coefficients provided. To work out withholding amounts using the formulas: 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at Scale 2 where an employee is claiming the tax-free threshold. (The employee must have claimed the tax-free threshold to use the Tax table for daily and casual workers.) 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at Scale 2 where an employee is claiming the tax-free threshold. (The employee must have claimed the tax-free threshold to use the Tax table for daily and casual workers.) 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. Where the employee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Schedule 9 – Tax table for seniors and pensioners. Sample data Withholding amounts Weekly withholding amounts Amounts to be withheld, weekly Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 116 19.00 0.00 35.00 0.00 0.00 117 19.00 0.00 35.00 0.00 0.00 149 24.00 0.00 45.00 0.00 0.00 150 24.00 0.00 45.00 0.00 0.00 249 45.00 0.00 75.00 0.00 0.00 250 45.00 0.00 75.00 0.00 0.00 360 69.00 0.00 108.00 0.00 0.00 361 69.00 0.00 108.00 0.00 0.00 370 71.00 2.00 111.00 2.00 2.00 371 71.00 2.00 111.00 2.00 2.00 499 95.00 22.00 150.00 22.00 22.00 500 95.00 22.00 150.00 22.00 22.00 514 98.00 26.00 154.00 25.00 25.00 515 98.00 26.00 154.00 25.00 25.00 624 133.00 55.00 187.00 42.00 42.00 625 134.00 55.00 187.00 42.00 42.00 720 164.00 72.00 216.00 58.00 58.00 721 165.00 72.00 216.00 58.00 58.00 842 204.00 95.00 253.00 78.00 78.00 843 204.00 95.00 253.00 78.00 78.00 864 211.00 99.00 259.00 82.00 83.00 865 211.00 99.00 259.00 82.00 83.00 931 233.00 121.00 279.00 102.00 107.00 932 233.00 121.00 280.00 102.00 107.00 1,052 271.00 160.00 316.00 139.00 149.00 1,053 272.00 160.00 316.00 139.00 150.00 1,281 345.00 234.00 384.00 208.00 221.00 1,282 345.00 234.00 385.00 208.00 221.00 1,844 525.00 414.00 553.00 377.00 395.00 1,845 525.00 414.00 553.00 377.00 396.00 2,119 613.00 502.00 636.00 459.00 481.00 2,120 613.00 502.00 636.00 460.00 481.00 2,245 653.00 542.00 673.00 497.00 520.00 2,246 653.00 542.00 674.00 498.00 520.00 2,490 749.00 621.00 747.00 571.00 596.00 2,491 749.00 621.00 747.00 571.00 596.00 2,595 789.00 654.00 778.00 602.00 628.00 2,596 790.00 655.00 779.00 603.00 629.00 2,652 812.00 676.00 800.00 623.00 650.00 2,653 812.00 677.00 800.00 624.00 650.00 2,736 844.00 709.00 831.00 654.00 682.00 2,737 845.00 710.00 831.00 655.00 682.00 2,898 908.00 772.00 891.00 714.00 743.00 2,899 908.00 773.00 891.00 715.00 744.00 3,302 1,065.00 930.00 1,040.00 864.00 897.00 3,303 1,066.00 930.00 1,041.00 864.00 897.00 3,652 1,230.00 1,066.00 1,170.00 993.00 1,030.00 3,653 1,230.00 1,067.00 1,170.00 994.00 1,030.00 Fortnightly withholding amounts Amounts to be withheld, fortnightly Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 232 38.00 0.00 70.00 0.00 0.00 234 38.00 0.00 70.00 0.00 0.00 298 48.00 0.00 90.00 0.00 0.00 300 48.00 0.00 90.00 0.00 0.00 498 90.00 0.00 150.00 0.00 0.00 500 90.00 0.00 150.00 0.00 0.00 720 138.00 0.00 216.00 0.00 0.00 722 138.00 0.00 216.00 0.00 0.00 740 142.00 4.00 222.00 4.00 4.00 742 142.00 4.00 222.00 4.00 4.00 998 190.00 44.00 300.00 44.00 44.00 1,000 190.00 44.00 300.00 44.00 44.00 1,028 196.00 52.00 308.00 50.00 50.00 1,030 196.00 52.00 308.00 50.00 50.00 1,248 266.00 110.00 374.00 84.00 84.00 1,250 268.00 110.00 374.00 84.00 84.00 1,440 328.00 144.00 432.00 116.00 116.00 1,442 330.00 144.00 432.00 116.00 116.00 1,684 408.00 190.00 506.00 156.00 156.00 1,686 408.00 190.00 506.00 156.00 156.00 1,728 422.00 198.00 518.00 164.00 166.00 1,730 422.00 198.00 518.00 164.00 166.00 1,862 466.00 242.00 558.00 204.00 214.00 1,864 466.00 242.00 560.00 204.00 214.00 2,104 542.00 320.00 632.00 278.00 298.00 2,106 544.00 320.00 632.00 278.00 300.00 2,562 690.00 468.00 768.00 416.00 442.00 2,564 690.00 468.00 770.00 416.00 442.00 3,688 1,050.00 828.00 1,106.00 754.00 790.00 3,690 1,050.00 828.00 1,106.00 754.00 792.00 4,238 1,226.00 1,004.00 1,272.00 918.00 962.00 4,240 1,226.00 1,004.00 1,272.00 920.00 962.00 4,490 1,306.00 1,084.00 1,346.00 994.00 1,040.00 4,492 1,306.00 1,084.00 1,348.00 996.00 1,040.00 4,980 1,498.00 1,242.00 1,494.00 1,142.00 1,192.00 4,982 1,498.00 1,242.00 1,494.00 1,142.00 1,192.00 5,190 1,578.00 1,308.00 1,556.00 1,204.00 1,256.00 5,192 1,580.00 1,310.00 1,558.00 1,206.00 1,258.00 5,304 1,624.00 1,352.00 1,600.00 1,246.00 1,300.00 5,306 1,624.00 1,354.00 1,600.00 1,248.00 1,300.00 5,472 1,688.00 1,418.00 1,662.00 1,308.00 1,364.00 5,474 1,690.00 1,420.00 1,662.00 1,310.00 1,364.00 5,796 1,816.00 1,544.00 1,782.00 1,428.00 1,486.00 5,798 1,816.00 1,546.00 1,782.00 1,430.00 1,488.00 6,604 2,130.00 1,860.00 2,080.00 1,728.00 1,794.00 6,606 2,132.00 1,860.00 2,082.00 1,728.00 1,794.00 7,304 2,460.00 2,132.00 2,340.00 1,986.00 2,060.00 7,306 2,460.00 2,134.00 2,340.00 1,988.00 2,060.00 Monthly withholding amounts Amounts to be withheld, monthly Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 502.67 82.00 0.00 152.00 0.00 0.00 507.00 82.00 0.00 152.00 0.00 0.00 645.67 104.00 0.00 195.00 0.00 0.00 650.00 104.00 0.00 195.00 0.00 0.00 1,079.00 195.00 0.00 325.00 0.00 0.00 1,083.33 195.00 0.00 325.00 0.00 0.00 1,560.00 299.00 0.00 468.00 0.00 0.00 1,564.33 299.00 0.00 468.00 0.00 0.00 1,603.33 308.00 9.00 481.00 9.00 9.00 1,607.67 308.00 9.00 481.00 9.00 9.00 2,162.33 412.00 95.00 650.00 95.00 95.00 2,166.67 412.00 95.00 650.00 95.00 95.00 2,227.33 425.00 113.00 667.00 108.00 108.00 2,231.67 425.00 113.00 667.00 108.00 108.00 2,704.00 576.00 238.00 810.00 182.00 182.00 2,708.33 581.00 238.00 810.00 182.00 182.00 3,120.00 711.00 312.00 936.00 251.00 251.00 3,124.33 715.00 312.00 936.00 251.00 251.00 3,648.67 884.00 412.00 1,096.00 338.00 338.00 3,653.00 884.00 412.00 1,096.00 338.00 338.00 3,744.00 914.00 429.00 1,122.00 355.00 360.00 3,748.33 914.00 429.00 1,122.00 355.00 360.00 4,034.33 1,010.00 524.00 1,209.00 442.00 464.00 4,038.67 1,010.00 524.00 1,213.00 442.00 464.00 4,558.67 1,174.00 693.00 1,369.00 602.00 646.00 4,563.00 1,179.00 693.00 1,369.00 602.00 650.00 5,551.00 1,495.00 1,014.00 1,664.00 901.00 958.00 5,555.33 1,495.00 1,014.00 1,668.00 901.00 958.00 7,990.67 2,275.00 1,794.00 2,396.00 1,634.00 1,712.00 7,995.00 2,275.00 1,794.00 2,396.00 1,634.00 1,716.00 9,182.33 2,656.00 2,175.00 2,756.00 1,989.00 2,084.00 9,186.67 2,656.00 2,175.00 2,756.00 1,993.00 2,084.00 9,728.33 2,830.00 2,349.00 2,916.00 2,154.00 2,253.00 9,732.67 2,830.00 2,349.00 2,921.00 2,158.00 2,253.00 10,790.00 3,246.00 2,691.00 3,237.00 2,474.00 2,583.00 10,794.33 3,246.00 2,691.00 3,237.00 2,474.00 2,583.00 11,245.00 3,419.00 2,834.00 3,371.00 2,609.00 2,721.00 11,249.33 3,423.00 2,838.00 3,376.00 2,613.00 2,726.00 11,492.00 3,519.00 2,929.00 3,467.00 2,700.00 2,817.00 11,496.33 3,519.00 2,934.00 3,467.00 2,704.00 2,817.00 11,856.00 3,657.00 3,072.00 3,601.00 2,834.00 2,955.00 11,860.33 3,662.00 3,077.00 3,601.00 2,838.00 2,955.00 12,558.00 3,935.00 3,345.00 3,861.00 3,094.00 3,220.00 12,562.33 3,935.00 3,350.00 3,861.00 3,098.00 3,224.00 14,308.67 4,615.00 4,030.00 4,507.00 3,744.00 3,887.00 14,313.00 4,619.00 4,030.00 4,511.00 3,744.00 3,887.00 15,825.33 5,330.00 4,619.00 5,070.00 4,303.00 4,463.00 15,829.67 5,330.00 4,624.00 5,070.00 4,307.00 4,463.00 Medicare level adjustment – Scale 2 Weekly Medicare levy adjustment Adjustment amount, weekly Weekly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 499 0.00 0.00 0.00 0.00 0.00 0.00 500 0.00 0.00 0.00 0.00 0.00 0.00 561 6.00 6.00 6.00 6.00 6.00 6.00 562 6.00 6.00 6.00 6.00 6.00 6.00 624 12.00 12.00 12.00 12.00 12.00 12.00 625 13.00 13.00 13.00 13.00 13.00 13.00 656 13.00 13.00 13.00 13.00 13.00 13.00 657 13.00 13.00 13.00 13.00 13.00 13.00 688 14.00 14.00 14.00 14.00 14.00 14.00 689 14.00 14.00 14.00 14.00 14.00 14.00 720 14.00 14.00 14.00 14.00 14.00 14.00 721 14.00 14.00 14.00 14.00 14.00 14.00 752 15.00 15.00 15.00 15.00 15.00 15.00 753 15.00 15.00 15.00 15.00 15.00 15.00 784 16.00 16.00 16.00 16.00 16.00 16.00 785 16.00 16.00 16.00 16.00 16.00 16.00 816 16.00 16.00 16.00 16.00 16.00 16.00 817 16.00 16.00 16.00 16.00 16.00 16.00 848 16.00 17.00 17.00 17.00 17.00 17.00 849 16.00 17.00 17.00 17.00 17.00 17.00 880 14.00 18.00 18.00 18.00 18.00 18.00 881 14.00 18.00 18.00 18.00 18.00 18.00 912 11.00 18.00 18.00 18.00 18.00 18.00 913 11.00 18.00 18.00 18.00 18.00 18.00 944 9.00 16.00 19.00 19.00 19.00 19.00 945 9.00 16.00 19.00 19.00 19.00 19.00 976 6.00 14.00 20.00 20.00 20.00 20.00 977 6.00 14.00 20.00 20.00 20.00 20.00 1,008 4.00 11.00 19.00 20.00 20.00 20.00 1,009 4.00 11.00 19.00 20.00 20.00 20.00 1,040 1.00 9.00 17.00 21.00 21.00 21.00 1,041 1.00 9.00 16.00 21.00 21.00 21.00 1,072 0.00 6.00 14.00 21.00 21.00 21.00 1,073 0.00 6.00 14.00 21.00 21.00 21.00 1,104 0.00 4.00 11.00 19.00 22.00 22.00 1,105 0.00 4.00 11.00 19.00 22.00 22.00 1,136 0.00 1.00 9.00 17.00 23.00 23.00 1,137 0.00 1.00 9.00 17.00 23.00 23.00 1,168 0.00 0.00 6.00 14.00 22.00 23.00 1,169 0.00 0.00 6.00 14.00 22.00 23.00 1,200 0.00 0.00 4.00 11.00 19.00 24.00 1,201 0.00 0.00 4.00 11.00 19.00 24.00 1,232 0.00 0.00 1.00 9.00 17.00 24.00 1,233 0.00 0.00 1.00 9.00 17.00 24.00 1,440 0.00 0.00 0.00 0.00 0.00 8.00 1,441 0.00 0.00 0.00 0.00 0.00 8.00 1,537 0.00 0.00 0.00 0.00 0.00 0.00 1,538 0.00 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare levy adjustment Adjustment amount, fortnightly Fortnightly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 998 0.00 0.00 0.00 0.00 0.00 0.00 1,000 0.00 0.00 0.00 0.00 0.00 0.00 1,122 12.00 12.00 12.00 12.00 12.00 12.00 1,124 12.00 12.00 12.00 12.00 12.00 12.00 1,248 24.00 24.00 24.00 24.00 24.00 24.00 1,250 26.00 26.00 26.00 26.00 26.00 26.00 1,312 26.00 26.00 26.00 26.00 26.00 26.00 1,314 26.00 26.00 26.00 26.00 26.00 26.00 1,376 28.00 28.00 28.00 28.00 28.00 28.00 1,378 28.00 28.00 28.00 28.00 28.00 28.00 1,440 28.00 28.00 28.00 28.00 28.00 28.00 1,442 28.00 28.00 28.00 28.00 28.00 28.00 1,504 30.00 30.00 30.00 30.00 30.00 30.00 1,506 30.00 30.00 30.00 30.00 30.00 30.00 1,568 32.00 32.00 32.00 32.00 32.00 32.00 1,570 32.00 32.00 32.00 32.00 32.00 32.00 1,632 32.00 32.00 32.00 32.00 32.00 32.00 1,634 32.00 32.00 32.00 32.00 32.00 32.00 1,696 32.00 34.00 34.00 34.00 34.00 34.00 1,698 32.00 34.00 34.00 34.00 34.00 34.00 1,760 28.00 36.00 36.00 36.00 36.00 36.00 1,762 28.00 36.00 36.00 36.00 36.00 36.00 1,824 22.00 36.00 36.00 36.00 36.00 36.00 1,826 22.00 36.00 36.00 36.00 36.00 36.00 1,888 18.00 32.00 38.00 38.00 38.00 38.00 1,890 18.00 32.00 38.00 38.00 38.00 38.00 1,952 12.00 28.00 40.00 40.00 40.00 40.00 1,954 12.00 28.00 40.00 40.00 40.00 40.00 2,016 8.00 22.00 38.00 40.00 40.00 40.00 2,018 8.00 22.00 38.00 40.00 40.00 40.00 2,080 2.00 18.00 34.00 42.00 42.00 42.00 2,082 2.00 18.00 32.00 42.00 42.00 42.00 2,144 0.00 12.00 28.00 42.00 42.00 42.00 2,146 0.00 12.00 28.00 42.00 42.00 42.00 2,208 0.00 8.00 22.00 38.00 44.00 44.00 2,210 0.00 8.00 22.00 38.00 44.00 44.00 2,272 0.00 2.00 18.00 34.00 46.00 46.00 2,274 0.00 2.00 18.00 34.00 46.00 46.00 2,336 0.00 0.00 12.00 28.00 44.00 46.00 2,338 0.00 0.00 12.00 28.00 44.00 46.00 2,400 0.00 0.00 8.00 22.00 38.00 48.00 2,402 0.00 0.00 8.00 22.00 38.00 48.00 2,464 0.00 0.00 2.00 18.00 34.00 48.00 2,466 0.00 0.00 2.00 18.00 34.00 48.00 2,880 0.00 0.00 0.00 0.00 0.00 16.00 2,882 0.00 0.00 0.00 0.00 0.00 16.00 3,074 0.00 0.00 0.00 0.00 0.00 0.00 3,076 0.00 0.00 0.00 0.00 0.00 0.00 Monthly Medicare levy adjustment Adjustment amount, monthly Adjustment amount, monthly Monthly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 2,162.33 0.00 0.00 0.00 0.00 0.00 0.00 2,166.67 0.00 0.00 0.00 0.00 0.00 0.00 2,431.00 26.00 26.00 26.00 26.00 26.00 26.00 2,435.33 26.00 26.00 26.00 26.00 26.00 26.00 2,704.00 52.00 52.00 52.00 52.00 52.00 52.00 2,708.33 56.00 56.00 56.00 56.00 56.00 56.00 2,842.67 56.00 56.00 56.00 56.00 56.00 56.00 2,847.00 56.00 56.00 56.00 56.00 56.00 56.00 2,981.33 61.00 61.00 61.00 61.00 61.00 61.00 2,985.67 61.00 61.00 61.00 61.00 61.00 61.00 3,120.00 61.00 61.00 61.00 61.00 61.00 61.00 3,124.33 61.00 61.00 61.00 61.00 61.00 61.00 3,258.67 65.00 65.00 65.00 65.00 65.00 65.00 3,263.00 65.00 65.00 65.00 65.00 65.00 65.00 3,397.33 69.00 69.00 69.00 69.00 69.00 69.00 3,401.67 69.00 69.00 69.00 69.00 69.00 69.00 3,536.00 69.00 69.00 69.00 69.00 69.00 69.00 3,540.33 69.00 69.00 69.00 69.00 69.00 69.00 3,674.67 69.00 74.00 74.00 74.00 74.00 74.00 3,679.00 69.00 74.00 74.00 74.00 74.00 74.00 3,813.33 61.00 78.00 78.00 78.00 78.00 78.00 3,817.67 61.00 78.00 78.00 78.00 78.00 78.00 3,952.00 48.00 78.00 78.00 78.00 78.00 78.00 3,956.33 48.00 78.00 78.00 78.00 78.00 78.00 4,090.67 39.00 69.00 82.00 82.00 82.00 82.00 4,095.00 39.00 69.00 82.00 82.00 82.00 82.00 4,229.33 26.00 61.00 87.00 87.00 87.00 87.00 4,233.67 26.00 61.00 87.00 87.00 87.00 87.00 4,368.00 17.00 48.00 82.00 87.00 87.00 87.00 4,372.33 17.00 48.00 82.00 87.00 87.00 87.00 4,506.67 4.00 39.00 74.00 91.00 91.00 91.00 4,511.00 4.00 39.00 69.00 91.00 91.00 91.00 4,645.33 0.00 26.00 61.00 91.00 91.00 91.00 4,649.67 0.00 26.00 61.00 91.00 91.00 91.00 4,784.00 0.00 17.00 48.00 82.00 95.00 95.00 4,788.33 0.00 17.00 48.00 82.00 95.00 95.00 4,922.67 0.00 4.00 39.00 74.00 100.00 100.00 4,927.00 0.00 4.00 39.00 74.00 100.00 100.00 5,061.33 0.00 0.00 26.00 61.00 95.00 100.00 5,065.67 0.00 0.00 26.00 61.00 95.00 100.00 5,200.00 0.00 0.00 17.00 48.00 82.00 104.00 5,204.33 0.00 0.00 17.00 48.00 82.00 104.00 5,338.67 0.00 0.00 4.00 39.00 74.00 104.00 5,343.00 0.00 0.00 4.00 39.00 74.00 104.00 6,240.00 0.00 0.00 0.00 0.00 0.00 35.00 6,244.33 0.00 0.00 0.00 0.00 0.00 35.00 6,660.33 0.00 0.00 0.00 0.00 0.00 0.00 6,664.67 0.00 0.00 0.00 0.00 0.00 0.00 Medicare half-levy adjustment – Scale 6 Weekly Medicare half-levy adjustment Adjustment amount, weekly half-levy Weekly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 842 0.00 0.00 0.00 0.00 0.00 843 0.00 0.00 0.00 0.00 0.00 947 5.00 5.00 5.00 5.00 5.00 948 5.00 5.00 5.00 5.00 5.00 1,052 10.00 10.00 10.00 10.00 10.00 1,053 4.00 8.00 11.00 11.00 11.00 1,071 3.00 7.00 11.00 11.00 11.00 1,072 3.00 7.00 11.00 11.00 11.00 1,090 2.00 6.00 10.00 11.00 11.00 1,091 2.00 6.00 10.00 11.00 11.00 1,109 2.00 6.00 9.00 11.00 11.00 1,110 2.00 5.00 9.00 11.00 11.00 1,128 1.00 5.00 9.00 11.00 11.00 1,129 1.00 5.00 9.00 11.00 11.00 1,147 0.00 4.00 8.00 11.00 11.00 1,148 0.00 4.00 8.00 11.00 11.00 1,166 0.00 3.00 7.00 11.00 12.00 1,167 0.00 3.00 7.00 11.00 12.00 1,185 0.00 2.00 6.00 10.00 12.00 1,186 0.00 2.00 6.00 10.00 12.00 1,204 0.00 2.00 6.00 9.00 12.00 1,205 0.00 2.00 6.00 9.00 12.00 1,223 0.00 1.00 5.00 9.00 12.00 1,224 0.00 1.00 5.00 9.00 12.00 1,242 0.00 0.00 4.00 8.00 12.00 1,243 0.00 0.00 4.00 8.00 12.00 1,261 0.00 0.00 3.00 7.00 11.00 1,262 0.00 0.00 3.00 7.00 11.00 1,280 0.00 0.00 3.00 6.00 10.00 1,281 0.00 0.00 2.00 6.00 10.00 1,299 0.00 0.00 2.00 6.00 10.00 1,300 0.00 0.00 2.00 6.00 9.00 1,318 0.00 0.00 1.00 5.00 9.00 1,319 0.00 0.00 1.00 5.00 9.00 1,337 0.00 0.00 0.00 4.00 8.00 1,338 0.00 0.00 0.00 4.00 8.00 1,356 0.00 0.00 0.00 3.00 7.00 1,357 0.00 0.00 0.00 3.00 7.00 1,375 0.00 0.00 0.00 3.00 6.00 1,376 0.00 0.00 0.00 3.00 6.00 1,394 0.00 0.00 0.00 2.00 6.00 1,395 0.00 0.00 0.00 2.00 6.00 1,413 0.00 0.00 0.00 1.00 5.00 1,414 0.00 0.00 0.00 1.00 5.00 1,440 0.00 0.00 0.00 0.00 4.00 1,441 0.00 0.00 0.00 0.00 4.00 1,537 0.00 0.00 0.00 0.00 0.00 1,538 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare half-levy adjustment Adjustment amount, fortnightly half-levy Fortnightly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1,684 0.00 0.00 0.00 0.00 0.00 1,686 0.00 0.00 0.00 0.00 0.00 1,894 10.00 10.00 10.00 10.00 10.00 1,896 10.00 10.00 10.00 10.00 10.00 2,104 20.00 20.00 20.00 20.00 20.00 2,106 8.00 16.00 22.00 22.00 22.00 2,142 6.00 14.00 22.00 22.00 22.00 2,144 6.00 14.00 22.00 22.00 22.00 2,180 4.00 12.00 20.00 22.00 22.00 2,182 4.00 12.00 20.00 22.00 22.00 2,218 4.00 12.00 18.00 22.00 22.00 2,220 4.00 10.00 18.00 22.00 22.00 2,256 2.00 10.00 18.00 22.00 22.00 2,258 2.00 10.00 18.00 22.00 22.00 2,294 0.00 8.00 16.00 22.00 22.00 2,296 0.00 8.00 16.00 22.00 22.00 2,332 0.00 6.00 14.00 22.00 24.00 2,334 0.00 6.00 14.00 22.00 24.00 2,370 0.00 4.00 12.00 20.00 24.00 2,372 0.00 4.00 12.00 20.00 24.00 2,408 0.00 4.00 12.00 18.00 24.00 2,410 0.00 4.00 12.00 18.00 24.00 2,446 0.00 2.00 10.00 18.00 24.00 2,448 0.00 2.00 10.00 18.00 24.00 2,484 0.00 0.00 8.00 16.00 24.00 2,486 0.00 0.00 8.00 16.00 24.00 2,522 0.00 0.00 6.00 14.00 22.00 2,524 0.00 0.00 6.00 14.00 22.00 2,560 0.00 0.00 6.00 12.00 20.00 2,562 0.00 0.00 4.00 12.00 20.00 2,598 0.00 0.00 4.00 12.00 20.00 2,600 0.00 0.00 4.00 12.00 18.00 2,636 0.00 0.00 2.00 10.00 18.00 2,638 0.00 0.00 2.00 10.00 18.00 2,674 0.00 0.00 0.00 8.00 16.00 2,676 0.00 0.00 0.00 8.00 16.00 2,712 0.00 0.00 0.00 6.00 14.00 2,714 0.00 0.00 0.00 6.00 14.00 2,750 0.00 0.00 0.00 6.00 12.00 2,752 0.00 0.00 0.00 6.00 12.00 2,788 0.00 0.00 0.00 4.00 12.00 2,790 0.00 0.00 0.00 4.00 12.00 2,826 0.00 0.00 0.00 2.00 10.00 2,828 0.00 0.00 0.00 2.00 10.00 2,880 0.00 0.00 0.00 0.00 8.00 2,882 0.00 0.00 0.00 0.00 8.00 3,074 0.00 0.00 0.00 0.00 0.00 3,076 0.00 0.00 0.00 0.00 0.00 Monthly Medicare half-levy adjustment Adjustment amount, monthly half-levy Monthly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 3,648.67 0.00 0.00 0.00 0.00 0.00 3,653.00 0.00 0.00 0.00 0.00 0.00 4,103.67 22.00 22.00 22.00 22.00 22.00 4,108.00 22.00 22.00 22.00 22.00 22.00 4,558.67 43.00 43.00 43.00 43.00 43.00 4,563.00 17.00 35.00 48.00 48.00 48.00 4,641.00 13.00 30.00 48.00 48.00 48.00 4,645.33 13.00 30.00 48.00 48.00 48.00 4,723.33 9.00 26.00 43.00 48.00 48.00 4,727.67 9.00 26.00 43.00 48.00 48.00 4,805.67 9.00 26.00 39.00 48.00 48.00 4,810.00 9.00 22.00 39.00 48.00 48.00 4,888.00 4.00 22.00 39.00 48.00 48.00 4,892.33 4.00 22.00 39.00 48.00 48.00 4,970.33 0.00 17.00 35.00 48.00 48.00 4,974.67 0.00 17.00 35.00 48.00 48.00 5,052.67 0.00 13.00 30.00 48.00 52.00 5,057.00 0.00 13.00 30.00 48.00 52.00 5,135.00 0.00 9.00 26.00 43.00 52.00 5,139.33 0.00 9.00 26.00 43.00 52.00 5,217.33 0.00 9.00 26.00 39.00 52.00 5,221.67 0.00 9.00 26.00 39.00 52.00 5,299.67 0.00 4.00 22.00 39.00 52.00 5,304.00 0.00 4.00 22.00 39.00 52.00 5,382.00 0.00 0.00 17.00 35.00 52.00 5,386.33 0.00 0.00 17.00 35.00 52.00 5,464.33 0.00 0.00 13.00 30.00 48.00 5,468.67 0.00 0.00 13.00 30.00 48.00 5,546.67 0.00 0.00 13.00 26.00 43.00 5,551.00 0.00 0.00 9.00 26.00 43.00 5,629.00 0.00 0.00 9.00 26.00 43.00 5,633.33 0.00 0.00 9.00 26.00 39.00 5,711.33 0.00 0.00 4.00 22.00 39.00 5,715.67 0.00 0.00 4.00 22.00 39.00 5,793.67 0.00 0.00 0.00 17.00 35.00 5,798.00 0.00 0.00 0.00 17.00 35.00 5,876.00 0.00 0.00 0.00 13.00 30.00 5,880.33 0.00 0.00 0.00 13.00 30.00 5,958.33 0.00 0.00 0.00 13.00 26.00 5,962.67 0.00 0.00 0.00 13.00 26.00 6,040.67 0.00 0.00 0.00 9.00 26.00 6,045.00 0.00 0.00 0.00 9.00 26.00 6,123.00 0.00 0.00 0.00 4.00 22.00 6,127.33 0.00 0.00 0.00 4.00 22.00 6,240.00 0.00 0.00 0.00 0.00 17.00 6,244.33 0.00 0.00 0.00 0.00 17.00 6,660.33 0.00 0.00 0.00 0.00 0.00 6,664.67 0.00 0.00 0.00 0.00 0.00 Employee declarations Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee, (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. When your employee is a foreign resident If your employee has answered that they are a foreign resident on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, use Scale 3 • If they have not given you a valid TFN, use Scale 4. • If they have given you a valid TFN, use Scale 3 • If they have not given you a valid TFN, use Scale 4. Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. Withholding declarations An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt, or changes to them • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt, or changes to them • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. To work out the employee's annual tax offset entitlement into a weekly, fortnightly, monthly or quarterly amount, refer to the section on 'Tax offsets' in this schedule. Do not allow for any tax offsets if any of the following apply: • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. When your employee has a study and training support loan debt If your employee has a HELP, VSL, FS, SSL or AASL debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Next step: To calculate additional withholding amounts for: • HELP, VSL, FS, SSL or AASL debts, refer to either: – Study and training support loans weekly tax table – Study and training support loans fortnightly tax table – Study and training support loans monthly tax table • Statement of formulas, refer to Schedule 8 – Statement of formulas for calculating study and training support loans components. • HELP, VSL, FS, SSL or AASL debts, refer to either: – Study and training support loans weekly tax table – Study and training support loans fortnightly tax table – Study and training support loans monthly tax table • Statement of formulas, refer to Schedule 8 – Statement of formulas for calculating study and training support loans components. – Study and training support loans weekly tax table – Study and training support loans fortnightly tax table – Study and training support loans monthly tax table Employees who are entitled to a reduction of Medicare levy, or do not have to pay the Medicare levy because of low family income, will not have to make a compulsory HELP, VSL, FS, SSL or AASL repayment for that year. The exemption from making a compulsory study and training support loans repayment may be claimed on the Medicare levy variation declaration. Allowances, leave and other payments Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information on when to withhold and report on allowances, refer to Withholding for allowances. Leave loading If you pay leave loading as a lump sum, use Schedule 5 – Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding. Holiday pay, long service leave and employment termination payments Employees who continue working for you You must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment. For more information, see Withholding from leave payments for continuing employees. Employees who stop working for you This schedule does not cover any lump sum payments made to an employee who stops working for you. If an employee has unused annual leave, leave loading or long service leave, refer to Schedule 7 – Tax table for unused leave payments on termination of employment. Any other lump sum payments may be employment termination payments, refer to Schedule 11 – Tax table for employment termination payments. Do not withhold any amount for study and training support loans debt from lump sum termination payments. This schedule applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you make payments to individuals in the horticultural industry who: • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. Also, use this schedule if you make payments to individuals in the shearing industry such as shearers, crutchers, wool classers, cooks, shed hands and pressers who: • have given you a valid Tax file number declaration and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. • have given you a valid Tax file number declaration and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. For all other circumstances, use the relevant PAYG withholding weekly or fortnightly tax table at ato.gov.au/taxtables . If you employ individuals under a working holiday makers visa, you must use Schedule 15 – Tax table for working holiday makers. If you employ individuals under a Seasonal Worker Programme, Pacific Labour Scheme or Pacific Australia Labour Mobility scheme, this schedule does not apply. Working out the withholding amount To work out the amount you need to withhold you must: 1. Input your employee's total earnings (ignoring any cents) into the Withholding lookup tool. 2. Use the appropriate column to find the correct amount to withhold: – Column 2 if the resident employee has given you a TFN – Column 3 if the resident employee has not given you a TFN – Column 4 if the foreign resident employee has given you a TFN – Column 5 if the foreign resident employee has not given you a TFN. 1. Input your employee's total earnings (ignoring any cents) into the Withholding lookup tool. 2. Use the appropriate column to find the correct amount to withhold: – Column 2 if the resident employee has given you a TFN – Column 3 if the resident employee has not given you a TFN – Column 4 if the foreign resident employee has given you a TFN – Column 5 if the foreign resident employee has not given you a TFN. – Column 2 if the resident employee has given you a TFN – Column 3 if the resident employee has not given you a TFN – Column 4 if the foreign resident employee has given you a TFN – Column 5 if the foreign resident employee has not given you a TFN. Note: When using this schedule do not: • withhold an amount for study and training support loans, or • adjust the withholding amount for a payee who is claiming a Medicare levy exemption or reduction, or a tax offset. • withhold an amount for study and training support loans, or • adjust the withholding amount for a payee who is claiming a Medicare levy exemption or reduction, or a tax offset. These adjustments do not apply to this schedule. Example: An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding lookup tool . If the employee is: • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($69) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). Example: An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding lookup tool . If the employee is: • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($69) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($69) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). Resident employees The standard rate of withholding of 13% applies if an employee has given you a valid TFN and you withhold amounts using the figures shown in column 2 of the Withholding lookup tool. If the employee has not given you a valid TFN, you must withhold amounts using the figures shown in column 3 of the Withholding lookup tool . When your employee is a foreign resident If your employee has answered that they are a foreign resident for tax purposes on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, you must withhold amounts using the figures shown in column 4 of the Withholding lookup tool. • If they have not given you a valid TFN, you must withhold at 45% using the figures in column 5 of the Withholding lookup tool. • If they have given you a valid TFN, you must withhold amounts using the figures shown in column 4 of the Withholding lookup tool. • If they have not given you a valid TFN, you must withhold at 45% using the figures in column 5 of the Withholding lookup tool. Pay period The rates in this schedule apply irrespective of the pay period. Using a formula The withholding amounts shown in this schedule can be expressed in mathematical form. If you have developed your own payroll or accounting software package, use the formulas and coefficients outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Resident or foreign resident rate Has the employee provided their TFN? Resident (a) Foreign resident (a) Tax file number provided 0.13 0.30 Tax file number not provided 0.47 0.45 Rounding of withholding amounts The withholding amounts calculated as a result of applying the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent. Where an employee has not provided a TFN, ignore any cents in the result. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding lookup tool. The results obtained when using the coefficients in this schedule may differ slightly from the Withholding lookup tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer-employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration that they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Varying your PAYG withholding If your employee believes that, for their circumstances, the amount you withhold will be too much, they may apply to us for a variation to reduce the amount of withholding. This schedule applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you make payments to employees who are actors, variety artists or other entertainers who receive payments for their performances. Do not use this schedule if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following: • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. For these types of payments, the Commissioner has varied the rate of withholding to 20% of the payment. If you employ individuals under a working holiday makers visa, you must use Schedule 15 – Tax table for working holiday makers for all payments made to them, including lump sum payments. For all other employees who are paid on a regular basis, use the applicable tax table at ato.gov.au. Do not use this schedule for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding. When using this schedule, do NOT withhold an amount for: • Higher Education Loan Program (HELP) debts • VET Student Loan (VSL) debts • Financial Supplement (FS) debts • Student Start-up Loan (SSL) debts, or • Australian Apprenticeship Support Loan (AASL) debts. • Higher Education Loan Program (HELP) debts • VET Student Loan (VSL) debts • Financial Supplement (FS) debts • Student Start-up Loan (SSL) debts, or • Australian Apprenticeship Support Loan (AASL) debts. When using this schedule, do NOT adjust the withholding amount for an employee who is claiming a Medicare levy exemption or reduction. Medicare levy variations do not apply to this schedule. Working out the withholding amount The Withholding lookup tool and tables in this schedule are only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the formulas in this schedule to calculate withholding amounts. To work out the amount you need to withhold using the Withholding lookup tool: 1. Input the employee's daily earnings (ignoring any cents) into the Withholding lookup tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see the section 'Claiming tax offsets' in this schedule to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example: An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding lookup tool and refer to the corresponding amount to be withheld in column 2 of $21.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $18.00 ($21.00 − $3.00). 1. Input the employee's daily earnings (ignoring any cents) into the Withholding lookup tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see the section 'Claiming tax offsets' in this schedule to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example: An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding lookup tool and refer to the corresponding amount to be withheld in column 2 of $21.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $18.00 ($21.00 − $3.00). Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. If you have developed your own payroll or accounting software package, use the formulas and the coefficients outlined in Table A and Table B. This section should be read with Schedule 1 – Statement of formulas for calculating amounts to be withheld. The formulas comprise linear equations of the form y = ax − b where: • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. Table A: Employee has claimed the tax-free threshold Coefficients where tax-free threshold claimed Weekly earnings (x) less than a b $451 – – $625 0.1280 57.8462 $781 0.2080 107.8462 $901 0.1440 57.8462 $1,081 0.1512 64.3365 $1,602 0.2582 180.0385 $3,245 0.2560 176.5769 $4,567 0.3120 358.3077 $4,567 & over 0.3760 650.6154 Table B: Employee has not claimed the tax-free threshold Coefficients where tax-free threshold not claimed Weekly earnings (x) less than a b $187 0.1280 0.1280 $463 0.1694 7.7550 $644 0.1512 –0.6702 $1,165 0.2582 68.2367 $2,807 0.2560 65.7202 $4,129 0.3120 222.9510 $4,129 & over 0.3760 487.2587 To work out withholding amounts using the formulas, you must: 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. If you pay your employees daily, rather than per performance, the amount to withhold (including reductions for tax offsets) should be worked out on a daily basis. Example: Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1512 − 64.3365 = $87.0132. Round to the nearest dollar = $87. 3. $87 ÷ 2 = $43.50. Round to the nearest dollar = $44. Therefore, the amount to withhold from each performance is $44. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. Example: Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1512 − 64.3365 = $87.0132. Round to the nearest dollar = $87. 3. $87 ÷ 2 = $43.50. Round to the nearest dollar = $44. Therefore, the amount to withhold from each performance is $44. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1512 − 64.3365 = $87.0132. Round to the nearest dollar = $87. 3. $87 ÷ 2 = $43.50. Round to the nearest dollar = $44. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding lookup tool. The results obtained when using the coefficients in this schedule may differ slightly from the lookup tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer-employee relationship, you must complete Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If an employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. When your employee is a foreign resident If your employee has answered that they are a foreign resident for tax purposes on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents) • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents) • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign resident tax rates Weekly tax rates Weekly earnings $ Weekly rate 0 to 2,595 30 cents for each dollar of earnings 2,596 to 3,652 $779 plus 37 cents for each $1 of earnings over $2,595 3,653 & over $1,170 plus 45 cents for each $1 of earnings over $3,652 Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. Withholding declarations Employees can use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt, or changes to them. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt, or changes to them. An employee may also use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see the section in this schedule on 'Claiming tax offsets'. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. If your employee claims a tax offset, reduce the amount to be withheld from their earnings per performance by the value of the tax offset. The per performance value is the tax offset amount claimed divided by 52, divided by the number of performances per week. Round the result to the nearest dollar. Do NOT allow for any tax offsets if any of the following apply: • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. This schedule applies to withholding payments covered by section 12-50 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you pay an individual to resume working for, or providing services to, you or any other entity. If you employ individuals under a working holiday makers visa you must use Schedule 15 – Tax table for working holiday makers for all payments made to them, including return to work payments. We have a calculator to help you work out the correct amount of tax to withhold from payments to most employees. Working out the withholding amount To work out the amount you need to withhold, multiply the amount of the return to work payment by 32%. This rate applies to residents and non-residents. Example: George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 32% of $18,000 = $5,760. Example: George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 32% of $18,000 = $5,760. Rounding of withholding amounts Withholding amounts calculated should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals, they have 28 days to give you their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment made to a resident employee and 45% from any payment made to a foreign resident employee (ignoring any cents) unless we tell you not to. This schedule applies to certain withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA paid as a lump sum. The amounts, formulas and procedures in this schedule were last updated on 1 July 2025. Using this schedule Use this schedule if you make a payment of salary or wages to an employee which is: • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. If you employ individuals under a working holiday makers visa you must use Schedule 15 – Tax table for working holiday makers for all payments made to them, including back payments, commissions and bonuses or similar payments. Other payments you should use this schedule for Also use this schedule for back payments made to payees for: • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments – for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments – for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. Back payments (including lump sums in arrears) A back payment is a payment that was meant to have been made in a prior period. For example: • an employee's wages were underpaid due to an error or oversight in calculating their full entitlement under an award • an allowance you were due to pay in July was overlooked and you made the payment in December. • an employee's wages were underpaid due to an error or oversight in calculating their full entitlement under an award • an allowance you were due to pay in July was overlooked and you made the payment in December. A back payment is distinct from a bonus, which is a payment made for recognition of performance including past performance. A bonus (or similar payment) can only be considered a back payment if you paid the bonus later than the time that it should have been paid. If you normally process payments in a pay period later than when the work is performed – for example, overtime payments made with a time lag of one pay period – they are not considered back payments. These payments are treated as part of the normal pay cycle when paid and withholding is calculated on total earnings for that period. An overtime payment is only considered a back payment if it was meant to have been made in a prior pay period. Commissions Commissions are typically payments made as recognition of performance or service and may be calculated as a percentage of the proceeds from a particular transaction or series of transactions. Bonuses and similar payments A bonus is usually made to an employee in recognition of performance or services and may be calculated as a percentage of the proceeds from a particular business transaction. These payments may not necessarily be related to a particular period of work. A payment will be treated as similar to a bonus if it is of a one-off nature that does not relate to work performed in a particular period. Examples include: • a once-only payment made to an employee as compensation for a changed work location • an amount paid as a sign-on bonus to an employee entering a workplace agreement • any lump sum allowance. • a once-only payment made to an employee as compensation for a changed work location • an amount paid as a sign-on bonus to an employee entering a workplace agreement • any lump sum allowance. Leave loading Payment of leave loading can also be regarded as a payment similar to a bonus, if it is made as a lump sum and not on a pro-rata basis as leave is taken. If you pay leave loading on a pro-rata basis, add it to earnings for the period to calculate withholding using the regular payments tax tables at ato.gov.au/taxtables . Terms we use Additional payments Additional payments include back payments (including lump sum payments in arrears), commissions, bonuses and similar payments. Normal earnings Normal earnings are gross taxable earnings and include all salary and wage income, taxable allowances, and overtime earnings for the current financial year. This includes any back payments previously made using Method B(i). At the start of a financial year, a payee's normal earnings can be based on the last full pay period worked in the previous financial year. If a payee's pay fluctuates significantly, you can use an average of gross taxable earnings for the current financial year (or, if applicable, the previous financial year). If a payee has no current or past normal earnings (for example, the employee is newly employed), you can include expected future earnings in your calculations. This can be based on the payee's contracted or expected salary for the financial year. For the purposes of this schedule, normal earnings do not include employment termination payments or unused leave payments made on termination of employment. Average total earnings Average total earnings are the sum of all normal earnings paid in the current financial year, including current pay, plus any current year back payments if Method B(i) is used to calculate withholding. Then divide the total earnings by the number of pay periods to date (including the current pay period). Pay periods per financial year Pay periods per financial year refers to a total of 52 pay periods if paid weekly, 26 pay periods if paid fortnightly or 12 pay periods if paid monthly. No adjustments are required for a 53 week / 27 fortnight year. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration helps determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting an payer/payee relationship, you must tell us by: • providing employment and tax information about your payee in your STP Phase 2 reporting and including the applicable tax treatment code beginning in 'N', or • completing a Tax file number declaration form with all available details of the payee and sending it to us. • providing employment and tax information about your payee in your STP Phase 2 reporting and including the applicable tax treatment code beginning in 'N', or • completing a Tax file number declaration form with all available details of the payee and sending it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Working out the withholding amount Available methods To work out the amount you need to withhold from an additional payment, you must use either Method A or Method B. Using Method B is more complex but produces a withholding amount that is more likely approximate the payee's actual tax payable. Calculations made using either method are acceptable to work out the withholding amount. If your calculation using either method results in a negative amount, treat the result as nil. Using Method A Use this method for any additional payments made, regardless of the financial year the additional payment applies to. This includes all back payments, commissions, bonuses or similar payments. This method calculates withholding by apportioning additional payments made in the current pay period over the number of pay periods in a financial year and applying that average amount to the gross earnings in the current pay period. If you are paying a commission, bonus or similar payment for a defined period of less than 12 months, you can choose to calculate withholding by using the number of pay periods the payment relates to at step 3. For example, if a commission relates to four weeks and the employee is paid weekly, you divide the commission by four pay periods at step 3, rather than 52 pay periods. Method A instructions Step Instruction 1 Work out your payee's gross earnings excluding any additional payments for the current pay period. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings in step 1. 3 Add any additional payments to be made in the current pay period together and divide the total by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the gross earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount at step 6 by the number of pay periods used in step 3. 8 Multiply the additional payment being made in the current pay period by 47%. 9 Use the lesser amount of step 7 and step 8 for the withholding on the additional payment. Ignore any cents. 10 Work out the total PAYG withholding for the current pay period by adding the withholding on the additional payment (step 9) to the withholding on the gross earnings (step 2). Using Method B Use Method B(i) for any back payments applied to specific periods in the current financial year. Use Method B(ii) for either: • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period, regardless of the financial year the additional payment applies to. • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period, regardless of the financial year the additional payment applies to. If you are making back payments applying to current and previous financial years, apportion the back payment between those years and then use the applicable method for each component to calculate withholding. If you are making multiple additional payments: • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year (that is, you made an additional payment to the payee in a previous pay period), do not recalculate the withholding for the additional payment previously made. • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year (that is, you made an additional payment to the payee in a previous pay period), do not recalculate the withholding for the additional payment previously made. B(i) Back payments applied to specific periods in the current financial year This method recalculates withholding for each pay period the back payment applies. Method B(i) instructions Step Instruction 1 Work out how much of the back payment applied to each earlier pay period in the current financial year. 2 For the first affected pay period, add the back payment relevant to that period to the normal earnings previously paid to get total earnings for that period. 3 Use the relevant tax table to find the amount to be withheld from the total earnings for that period. 4 Subtract the amount previously withheld for the period from the amount at step 3. 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the back payment. 6 Use the relevant tax table to find the amount to be withheld from your payee's gross earnings (excluding additional payments) for the current pay period. 7 Work out the total PAYG withholding for the current pay period by adding the withholding on the back payment (step 5) to the withholding on the gross earnings (step 6). B(ii) Additional payments applied over the whole financial year This method calculates withholding by averaging all additional payments made in the current financial year over the number of pay periods in a financial year and applying that to the average total earnings to date. Method B(ii) instructions Step Instruction 1 Calculate the average total earnings paid to your payee over the current financial year to date. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from the average total earnings in step 1. 3 Add all additional payments made in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the average total earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount in step 6 by the number of pay periods used in step 3. 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7. 9 Multiply the additional payment being made in the current pay period by 47%. 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. 11 Use the relevant tax table to find the amount to be withheld from your payee's gross earnings (excluding additional payments) for the current pay period. 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). Withholding limit If your payee has a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Australian Apprenticeship Support Loan (AASL) debt, see the section on 'Study and training support loans and additional payments' in this schedule. If you use Method A or Method B(ii), the amount of tax to be withheld from an additional payment is limited to a maximum of 47% of the additional payment. If the withholding amount calculated (including a study and training support loan component) using Method A or Method B(ii) exceeds 47% of the additional payment being made, then the amount is reduced to be equal to 47% of that payment. The withholding limit applies to the additional payment only and not to normal earnings for the current pay period. For some payees, the withholding limit may result in their withholding amounts not being sufficient to cover their end-of-year tax liability, as their total earnings for the financial year may exceed the study and training support loan repayment threshold or attract a higher rate of tax. Under these circumstances, your payee can arrange an upwards variation by entering into an agreement with you to vary the rate or amount of withholding. Commissions, bonuses or similar payments If a commission, bonus or similar payment relates to work your payee performed for more than one pay period (or for an undefined period), calculate withholding by applying either Method A or Method B(ii). Do not use this schedule for payments for a single pay period. If the commission, bonus or similar payment relates to work your payee performed in a single pay period (for example, a week, a fortnight or a month) the amount is added to all their other earnings for the current period. Withholding is then calculated using the regular PAYG withholding tax table at ato.gov.au/taxtables . Study and training support loans and additional payments If your payee has advised you they have a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Australian Apprenticeship Support Loan (AASL) debt on their Tax file number declaration or Withholding declaration, you must also withhold from the additional payment using the relevant study and training support loans tax tables. Calculate the amounts you need to withhold from additional payments for study and training support loans by using the same method you used to calculate the PAYG withholding amount from the additional payment. For example, if you calculate the amount to be withheld from the additional payment using Method A, use the same method to calculate the amounts to be withheld for study and training support loans purposes. How to calculate withholding on the additional payment if it is calculated separately to the study and training support loans components If you calculate withholding separately, you need to make sure that the withholding limit in Method A and Method B(ii) applies to the combined total calculated for the additional payment and the study and training support loans components. For example, at step 9 in Method A, you must combine the amounts from the two separate calculations used for step 7 before comparing it to the amount calculated at step 8. Next step: You can use Schedule 8 – Statement of formulas for calculating study and training support loans components to combine PAYG withholding with study and training support loan instead of repeating the calculation separately for each component. The results obtained when using this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Withholding calculated using either method is accepted. Variations If your payee has a withholding variation in place for the current financial year, use one of the following to work out the amount of withholding from additional payments: • the varied rate – if the relevant income is specified in the variation notice • this schedule – if the relevant income is not specified in the variation notice. • the varied rate – if the relevant income is specified in the variation notice • this schedule – if the relevant income is not specified in the variation notice. If your payee had a withholding variation in place at the time the additional payment accrued but the withholding variation is no longer in effect when the additional payment is made, it does not apply when working out the amount to withhold. Leave without pay For the purposes of this schedule, any periods where your payee has taken leave without pay do not affect the calculations outlined in each of the methods. For example, for Method A and Method B(ii), you are still required at step 3 to apportion all additional payments made by the total number of pay periods in a financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Superannuation income streams To work out the amount you need to withhold from the taxable component of back payments of super income streams (pensions and annuities), including lump sum payments in arrears, use either Method A or B. Back payment reporting About back payment reporting You must record back payments in a pay event when reporting under Single Touch Payroll (STP), or on your employee's or super payment recipient's payment summary if you are a non STP reporter. For each lump sum payment accrued more than 12 months before the date of payment, include the total gross amount of the payment (including allowances) at 'Lump sum E'. From 1 July 2025, the previous lump sum E threshold of $1,200 no longer applies. Any amount that qualifies as a lump sum E payment must be reported at this label. Reporting back payment in STP All employers should now be STP reporting and transitioned to STP Phase 2 reporting unless covered by a deferral or exemption. If the back payment you are making to an employee is a lump sum E payment, you need to report this as lump sum E in STP. The previous lump sum E threshold amount of $1,200 no longer applies, so any amount that qualifies as a lump sum E payment must be reported at this label. When reporting a lump sum E in STP Phase 2, you will also need to include the financial year in which the payment relates to, which will remove the need for you to provide a lump sum E letter to your employee. Your employee will be able to access their lump sum E information in their Income Statement via ATO online services. If you are making a back payment to an employee and it is not lump sum E, then report it in STP as the relevant payment type (such as gross, allowances or overtime). Back payments not reported through STP There are some back payments that can't be reported through STP, usually because they are not related to employment income, such as super, compensation or welfare payments. If this is the case, payers must continue to provide payment summaries and lodge a payment summary annual report for these payments. What payment summary you use depends on whether the back payments relate to a superannuation income stream or previous period of assessable foreign service. Use: • PAYG payment summary – individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary – superannuation income stream for super income stream payments • PAYG payment summary – foreign employment for payments related to a previous period of assessable foreign service. • PAYG payment summary – individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary – superannuation income stream for super income stream payments • PAYG payment summary – foreign employment for payments related to a previous period of assessable foreign service. Note: The lump sum E threshold amount of $1,200 no longer applies. Any amount that qualifies as a lump sum E payment must be reported at this label. Completing the individual non-business payment summary For payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. Salary and wage income (including allowances) accrued before the current financial year For each payment accrued in a prior financial year, but not more than 12 months before the date of payment include the total: • gross amount of the payment at 'Gross payments' or 'Allowances' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' or 'Allowances' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment, include the total: • gross amount of the payment (including allowances) at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment (including allowances) at 'Lump sum E' • amount withheld at 'Total tax withheld'. For each payment that accrued before and after 12 months, apportion the payment between the two periods and apply the rules above for each portion. Other amounts accrued before the current financial year These other amounts are described in Other payments you should use this schedule for. For each payment accrued in a prior financial year, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Employee letter You must also provide your employee with a letter specifying both the: • financial years over which the amount accrued, and • gross amount that accrued each financial year. • financial years over which the amount accrued, and • gross amount that accrued each financial year. Completing the superannuation income stream payment summary For payments accrued in the current financial year, include the: • component amounts at both – 'Taxable component' (both taxed and untaxed elements if applicable) – 'Tax-free component'. • amount withheld at 'Total tax withheld'. • component amounts at both – 'Taxable component' (both taxed and untaxed elements if applicable) – 'Tax-free component'. • amount withheld at 'Total tax withheld'. – 'Taxable component' (both taxed and untaxed elements if applicable) – 'Tax-free component'. For payments accrued prior to the current financial year, include the: • component amounts at both – 'Lump sum in arrears – taxable component' (both taxed and untaxed elements if applicable) – 'Lump sum in arrears – tax-free component'. • amount withheld at 'Total tax withheld'. • component amounts at both – 'Lump sum in arrears – taxable component' (both taxed and untaxed elements if applicable) – 'Lump sum in arrears – tax-free component'. • amount withheld at 'Total tax withheld'. – 'Lump sum in arrears – taxable component' (both taxed and untaxed elements if applicable) – 'Lump sum in arrears – tax-free component'. Payee letter You must also provide your payee with a letter specifying both the: • financial years over which the amount accrued • gross amount that accrued each financial year, including its split between taxed and untaxed elements and tax-free component. • financial years over which the amount accrued • gross amount that accrued each financial year, including its split between taxed and untaxed elements and tax-free component. Completing the foreign employment payment summary For the foreign employment payment summary, the gross payments amount is assessable foreign employment income, which includes total allowances. For salary and wage payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued in a prior financial year, but not more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. Employee letter You must also provide your employee with a letter specifying both the: • financial years over which the amount accrued • gross amount that accrued each financial year. • financial years over which the amount accrued • gross amount that accrued each financial year. Example 1 uses both: • Study and training support loans weekly tax table effective from 1 July 2024 • Schedule 1 – Statement of formulas for calculating amounts to be withheld (containing the amounts, formulas and procedures that were last updated on 1 July 2024). The calculations are made using scale 2, with tax-free threshold. Example 1: Withholding from a bonus payment using Method A Jarrod, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Jarrod earns $1,400 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component – for Example 1 Step Instructions Result 1 Work out Jarrod's gross earnings for the current pay period. $1,400 2 Use the relevant tax table to find the amount to be withheld from Jarrod's gross earnings in step 1. $272 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. $1,400 + $17 $1,417 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $277 6 Subtract the amount at step 2 from the amount at step 5. = $277 − $272 $5 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $5 × 52 $260 As Jarrod has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method that they used to calculate withholding for the bonus payment in the first part of this example. HELP component – for Example 1 Step Instructions Result 1 Work out Jarrod's gross earnings for the current pay period. $1,400 2 Use the relevant tax table to find the amount to be withheld for HELP from Jarrod's gross earnings in step 1. $42 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,400 + $17 $1,417 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $43 6 Subtract the amount at step 2 from the amount at step 5. = $43 − $42 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) – for Example 1 Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $260 + $52 = $312. This amount is used as it's less than step 8. $312 10 See below – Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld from each component: • PAYG withholding on gross earnings in the current pay period = $272 • HELP withholding on gross earnings in the current pay period = $42 • PAYG withholding on additional payment = $260 • HELP withholding on additional payment = $52 The total amount to withhold is $626 ($272 + $42 + $260 + $52). • Study and training support loans weekly tax table effective from 1 July 2024 • Schedule 1 – Statement of formulas for calculating amounts to be withheld (containing the amounts, formulas and procedures that were last updated on 1 July 2024). The calculations are made using scale 2, with tax-free threshold. Example 1: Withholding from a bonus payment using Method A Jarrod, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Jarrod earns $1,400 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component – for Example 1 Step Instructions Result 1 Work out Jarrod's gross earnings for the current pay period. $1,400 2 Use the relevant tax table to find the amount to be withheld from Jarrod's gross earnings in step 1. $272 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. $1,400 + $17 $1,417 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $277 6 Subtract the amount at step 2 from the amount at step 5. = $277 − $272 $5 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $5 × 52 $260 As Jarrod has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method that they used to calculate withholding for the bonus payment in the first part of this example. HELP component – for Example 1 Step Instructions Result 1 Work out Jarrod's gross earnings for the current pay period. $1,400 2 Use the relevant tax table to find the amount to be withheld for HELP from Jarrod's gross earnings in step 1. $42 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,400 + $17 $1,417 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $43 6 Subtract the amount at step 2 from the amount at step 5. = $43 − $42 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) – for Example 1 Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $260 + $52 = $312. This amount is used as it's less than step 8. $312 10 See below – Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld from each component: • PAYG withholding on gross earnings in the current pay period = $272 • HELP withholding on gross earnings in the current pay period = $42 • PAYG withholding on additional payment = $260 • HELP withholding on additional payment = $52 The total amount to withhold is $626 ($272 + $42 + $260 + $52). Combine two step 7 results $260 + $52 = $312. This amount is used as it's less than step 8. • PAYG withholding on gross earnings in the current pay period = $272 • HELP withholding on gross earnings in the current pay period = $42 • PAYG withholding on additional payment = $260 • HELP withholding on additional payment = $52 Example 2 uses both: • Study and training support loans weekly tax table effective from 1 July 2024 • Schedule 1 – Statement of formulas for calculating amounts to be withheld (containing the amounts, formulas and procedures that were last updated on 1 July 2024). The calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,100 per week. From pay period 9 (her current pay period), Robyn will earn $1,200 per week. Robyn's back payment, which covers the first eight pay periods of the current financial year, will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,200. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component – for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,100 + $100 $1,200 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $208 4 Subtract the amount previously withheld for the period from the amount at step 3. = $208 − $175 $33 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $33. $264 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $208 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $208 + $264 $472 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Study and training support loan (HELP) component – for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,100 + $100 $1,200 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $12 4 Subtract the amount previously withheld for the period from the amount at step 3. = $12 − $11 $1 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $1. $8 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $12 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $12 + $8 $20 Calculate the total PAYG withholding amount for the current pay period. Add the amounts to be withheld for each component: • PAYG withholding on gross earnings in the current pay period = $208 • HELP withholding on gross earnings in the current pay period = $12 • PAYG withholding on additional payment = $264 • HELP withholding on additional payment = $8 The total amount to withhold in the current pay period is $492 ($208 + $12 + $264 + $8). • Study and training support loans weekly tax table effective from 1 July 2024 • Schedule 1 – Statement of formulas for calculating amounts to be withheld (containing the amounts, formulas and procedures that were last updated on 1 July 2024). The calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,100 per week. From pay period 9 (her current pay period), Robyn will earn $1,200 per week. Robyn's back payment, which covers the first eight pay periods of the current financial year, will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,200. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component – for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,100 + $100 $1,200 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $208 4 Subtract the amount previously withheld for the period from the amount at step 3. = $208 − $175 $33 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $33. $264 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $208 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $208 + $264 $472 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Study and training support loan (HELP) component – for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,100 + $100 $1,200 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $12 4 Subtract the amount previously withheld for the period from the amount at step 3. = $12 − $11 $1 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $1. $8 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $12 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $12 + $8 $20 Calculate the total PAYG withholding amount for the current pay period. Add the amounts to be withheld for each component: • PAYG withholding on gross earnings in the current pay period = $208 • HELP withholding on gross earnings in the current pay period = $12 • PAYG withholding on additional payment = $264 • HELP withholding on additional payment = $8 The total amount to withhold in the current pay period is $492 ($208 + $12 + $264 + $8). • PAYG withholding on gross earnings in the current pay period = $208 • HELP withholding on gross earnings in the current pay period = $12 • PAYG withholding on additional payment = $264 • HELP withholding on additional payment = $8 Example 3 below uses Schedule 1 – Statement of formulas for calculating amounts to be withheld effective from 1 July 2024. • The calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Laura is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2022, Laura worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2024. Her gross earnings for pay period 10 is $1,800. Laura has received normal earnings (year to date) of $18,000 including the current pay. The amount Laura's payer must withhold from this payment is calculated using Method B(ii) as follows: Method B(ii) instruction – for Example 3 Step Instruction Result 1 Calculate Laura's average total earnings over the current financial year to date (including current pay). = $18,000 ÷ 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Laura's average total earnings in step 1. $222 3 Add all additional payments made to Laura in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Laura's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 ÷ 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $252 6 Subtract the amount at step 2 from the amount at step 5. = $252 − $222 $30 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $30 × 26 $780 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $780 − $0 $780 9 Multiply the additional payment being made in the current pay period by 47%. = $2,480 × 47% $1,165 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. = $780. This amount is used as it's less than step 9. $780 11 Use the relevant tax table to find the amount to be withheld from Laura's gross earnings (excluding additional payments) for the current pay period. $222 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). = $780 + $222 $1,002 • The calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Laura is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2022, Laura worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2024. Her gross earnings for pay period 10 is $1,800. Laura has received normal earnings (year to date) of $18,000 including the current pay. The amount Laura's payer must withhold from this payment is calculated using Method B(ii) as follows: Method B(ii) instruction – for Example 3 Step Instruction Result 1 Calculate Laura's average total earnings over the current financial year to date (including current pay). = $18,000 ÷ 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Laura's average total earnings in step 1. $222 3 Add all additional payments made to Laura in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Laura's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 ÷ 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $252 6 Subtract the amount at step 2 from the amount at step 5. = $252 − $222 $30 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $30 × 26 $780 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $780 − $0 $780 9 Multiply the additional payment being made in the current pay period by 47%. = $2,480 × 47% $1,165 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. = $780. This amount is used as it's less than step 9. $780 11 Use the relevant tax table to find the amount to be withheld from Laura's gross earnings (excluding additional payments) for the current pay period. $222 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). = $780 + $222 $1,002 Example 4 below uses both: • Study and training support loans monthly tax table effective from 1 July 2024 • Schedule 1 – Statement of formulas for calculating amounts to be withheld effective from 1 July 2024. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Bradley, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2024, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,600 to $5,400. His employer agreed that the increase would be backdated to 1 August 2023 and paid at the end of September 2024. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Bradley, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to 31 August 2024) = $1,600 • a prior financial year (11 pay periods from 1 August 2023 to 30 June 2024) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) – PAYG withholding component – for Example 4 Step Instruction Result 1 Work out how much of Bradley's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 ÷ 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,600 + $800 $5,400 3 Use the relevant tax table to find the amount to be withheld from Bradley's total earnings for that period. $962 4 Subtract the amount previously withheld for the period from the amount at step 3. = $962 − $706 $256 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $256. $512 6 This step is not required as withholding is also calculated using Method B(ii). – 7 This step is not required as withholding is also calculated using Method B(ii). – As Bradley has an accumulated Financial Supplement (FS) debt, his employer will need to calculate a withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) – FS component – for Example 4 Step Instruction Result 1 Work out how much of Bradley's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 ÷ 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,600 + $800 $5,400 3 Use the relevant tax table to find the amount to be withheld for FS from Bradley's total normal gross earnings for that period. $108 4 Subtract the amount previously withheld for the period from the amount at step 3. = $108 − $48 $60 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the FS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $60. $120 6 This step is not required as withholding is also calculated using Method B(ii). – 7 This step is not required as withholding is also calculated using Method B(ii). – Method B(ii) – PAYG withholding component – for Example 4 Step Instruction Result 1 Calculate Bradley's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,600 + $4,600 + $5,400) + $1,600] ÷ 3 = $16,200 ÷ 3 $5,400 2 Use the relevant tax table to find the amount to be withheld from Bradley's average total earnings in step 1. $962 3 Add all additional payments made to Bradley in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,400 + $733 $6,133 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,200 6 Subtract the amount at step 2 from the amount at step 5. = $1,200 − $962 $238 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $238 × 12 $2,856 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $2,856 − $0 $2,856 9 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. – 10 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. – 11 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. – 12 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. – As Bradley has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) – FS component – for Example 4 Step Instruction Result 1 Calculate Bradley's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,600 + $4,600 + $5,400) + $1,600] ÷ 3 = $16,200 ÷ 3 $5,400 2 Use the relevant tax table to find the amount to be withheld for FS on Bradley's average total earnings in step 1. $108 3 Add all additional payments made to Bradley in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,400 + $733 $6,133 5 Use the relevant tax table to find the amount to be withheld for FS from the amount at step 4. $182 6 Subtract the amount at step 2 from the amount at step 5. = $182 − $108 $74 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $74 × 12 $888 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for FS on the additional payment. = $888 − $0 $888 Withholding limit (including FS component) – for Example 4 Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 47%. = $8,800 × 47% $4,136 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $2,856 + $888 = $3,744 This amount is used as it's less than step 9. $3,744 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). – 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). – Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld for each component: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $962 • FS withholding on gross earnings in the current pay period = $108 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $512 • FS withholding on additional payment for current financial year = $120 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $2,856 • FS withholding on additional payment for prior financial year = $888 The total amount to withhold in the current pay period is $5,446 ($962 + $108 + $512 + $120 + $2,856 + $888). • Study and training support loans monthly tax table effective from 1 July 2024 • Schedule 1 – Statement of formulas for calculating amounts to be withheld effective from 1 July 2024. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Bradley, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2024, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,600 to $5,400. His employer agreed that the increase would be backdated to 1 August 2023 and paid at the end of September 2024. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Bradley, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to 31 August 2024) = $1,600 • a prior financial year (11 pay periods from 1 August 2023 to 30 June 2024) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) – PAYG withholding component – for Example 4 Step Instruction Result 1 Work out how much of Bradley's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 ÷ 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,600 + $800 $5,400 3 Use the relevant tax table to find the amount to be withheld from Bradley's total earnings for that period. $962 4 Subtract the amount previously withheld for the period from the amount at step 3. = $962 − $706 $256 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $256. $512 6 This step is not required as withholding is also calculated using Method B(ii). – 7 This step is not required as withholding is also calculated using Method B(ii). – As Bradley has an accumulated Financial Supplement (FS) debt, his employer will need to calculate a withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) – FS component – for Example 4 Step Instruction Result 1 Work out how much of Bradley's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 ÷ 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,600 + $800 $5,400 3 Use the relevant tax table to find the amount to be withheld for FS from Bradley's total normal gross earnings for that period. $108 4 Subtract the amount previously withheld for the period from the amount at step 3. = $108 − $48 $60 5 Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the FS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $60. $120 6 This step is not required as withholding is also calculated using Method B(ii). – 7 This step is not required as withholding is also calculated using Method B(ii). – Method B(ii) – PAYG withholding component – for Example 4 Step Instruction Result 1 Calculate Bradley's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,600 + $4,600 + $5,400) + $1,600] ÷ 3 = $16,200 ÷ 3 $5,400 2 Use the relevant tax table to find the amount to be withheld from Bradley's average total earnings in step 1. $962 3 Add all additional payments made to Bradley in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,400 + $733 $6,133 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,200 6 Subtract the amount at step 2 from the amount at step 5. = $1,200 − $962 $238 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $238 × 12 $2,856 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $2,856 − $0 $2,856 9 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. – 10 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. – 11 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. – 12 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. – As Bradley has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) – FS component – for Example 4 Step Instruction Result 1 Calculate Bradley's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,600 + $4,600 + $5,400) + $1,600] ÷ 3 = $16,200 ÷ 3 $5,400 2 Use the relevant tax table to find the amount to be withheld for FS on Bradley's average total earnings in step 1. $108 3 Add all additional payments made to Bradley in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,400 + $733 $6,133 5 Use the relevant tax table to find the amount to be withheld for FS from the amount at step 4. $182 6 Subtract the amount at step 2 from the amount at step 5. = $182 − $108 $74 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $74 × 12 $888 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for FS on the additional payment. = $888 − $0 $888 Withholding limit (including FS component) – for Example 4 Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 47%. = $8,800 × 47% $4,136 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $2,856 + $888 = $3,744 This amount is used as it's less than step 9. $3,744 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). – 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). – Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld for each component: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $962 • FS withholding on gross earnings in the current pay period = $108 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $512 • FS withholding on additional payment for current financial year = $120 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $2,856 • FS withholding on additional payment for prior financial year = $888 The total amount to withhold in the current pay period is $5,446 ($962 + $108 + $512 + $120 + $2,856 + $888). • the current financial year (2 pay periods from 1 July to 31 August 2024) = $1,600 • a prior financial year (11 pay periods from 1 August 2023 to 30 June 2024) = $8,800. • PAYG withholding on gross earnings in the current pay period = $962 • FS withholding on gross earnings in the current pay period = $108 • PAYG withholding on additional payment for current financial year = $512 • FS withholding on additional payment for current financial year = $120 • PAYG withholding on additional payment for prior financial year = $2,856 • FS withholding on additional payment for prior financial year = $888 This schedule applies to withholding payments covered by paragraph 12-80(b) of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you pay an annuity that was purchased with non-superannuation money, for example, an initial capital investment of personal cash. For annuities purchased using money rolled over from a super fund or super income stream payments, use Schedule 13 – Tax table for superannuation income streams. Working out the withholding amount To work out the withholding amount for an annuity payment purchased with non-superannuation money, you must: 1. Work out the amount of income to withhold from using the following formula: Annuity payment − [Deductible amount / Number of instalments] 1. Work out the amount of income to withhold from using the following formula: Annuity payment − [Deductible amount / Number of instalments] In this formula: • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. – Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity − Residual capital value) / Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. – Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. – Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity − Residual capital value) / Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. – Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. – Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity − Residual capital value) / Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. – Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. The recipient of the annuity may request the ATO to calculate the deductible amount of their annuity using Request for determination of the deductible amount of UPP of an Australian pension or annuity . 2. Use the corresponding PAYG withholding tax table at ato.gov.au/taxtables to find the withholding amount. The tax table you use depends on the period which the annuity is paid – for example, weekly or fortnightly. 2. Use the corresponding PAYG withholding tax table at ato.gov.au/taxtables to find the withholding amount. The tax table you use depends on the period which the annuity is paid – for example, weekly or fortnightly. Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If your payee gives you a Withholding declaration indicating that they want to claim a SAPTO entitlement through PAYG withholding, use the Schedule 9 – Tax table for seniors and pensioners to work out the amount to withhold from the income amount calculated in step 1. Rounding of withholding amounts Withholding amounts calculated using the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent. Examples These examples use the PAYG withholding tax tables at ato.gov.au/taxtables that apply from 1 July 2024. Example 1: Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2024–25 income year is $5,200. 1. The amount of income to withhold tax from: Annuity payment − [Deductible amount / Number of instalments] = $1,000 − [$5,200 / 52] = $1,000 − $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table to work out how much tax to withhold from $900. If Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $111. Example 2: Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2025. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually, and the higher indexed amount is paid in the next financial year. Kenneth's deductible amount for a whole income year is $2,600. However, for the part of the current income year (2024–25) that he is to receive an annuity, his deductible amount is $1,000 (for the period 7 February 2025 to 30 June 2025). For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold tax from: Annuity payment − [Deductible amount / Number of instalments] = $850 − [$1,000 / 10] = $850 − $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table to work out how much tax to withhold from $750. If Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $4. Example 1: Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2024–25 income year is $5,200. 1. The amount of income to withhold tax from: Annuity payment − [Deductible amount / Number of instalments] = $1,000 − [$5,200 / 52] = $1,000 − $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table to work out how much tax to withhold from $900. If Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $111. 1. The amount of income to withhold tax from: Annuity payment − [Deductible amount / Number of instalments] = $1,000 − [$5,200 / 52] = $1,000 − $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table to work out how much tax to withhold from $900. If Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $111. Annuity payment − [Deductible amount / Number of instalments] = $1,000 − [$5,200 / 52] = $1,000 − $100 = $900 Example 2: Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2025. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually, and the higher indexed amount is paid in the next financial year. Kenneth's deductible amount for a whole income year is $2,600. However, for the part of the current income year (2024–25) that he is to receive an annuity, his deductible amount is $1,000 (for the period 7 February 2025 to 30 June 2025). For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold tax from: Annuity payment − [Deductible amount / Number of instalments] = $850 − [$1,000 / 10] = $850 − $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table to work out how much tax to withhold from $750. If Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $4. 1. The amount of income to withhold tax from: Annuity payment − [Deductible amount / Number of instalments] = $850 − [$1,000 / 10] = $850 − $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table to work out how much tax to withhold from $750. If Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $4. Annuity payment − [Deductible amount / Number of instalments] = $850 − [$1,000 / 10] = $850 − $100 = $750 Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from any payment you make to a foreign resident payee (ignoring any cents), if it is an annuity payment that is not a superannuation income stream and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% for any annuity payment you make to a resident payee and 45% for any annuity payment you make to a foreign resident payee (ignoring any cents) unless we tell you not to. When a TFN has not been provided do not allow for tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. Payment summaries You must issue a PAYG payment summary – individual non-business to the payee by 14 July following the end of the financial year in which you made payments to them. However, if your payee requests a payment summary from you during the financial year, you must provide it within 14 days of receiving their request. This schedule applies to withholding payments covered by section 12-90 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you pay an amount to an employee for unused leave on the termination of their employment or office. Unused leave payments on termination of employment or office include: • annual leave • holiday pay • leave loading • leave bonuses • long service leave. • annual leave • holiday pay • leave loading • leave bonuses • long service leave. Before calculating the amount to be withheld, you must work out if the payments are being made as a result of a genuine redundancy, invalidity or an early retirement scheme. If you employ individuals under a working holiday makers visa, you must use Schedule 15 – Tax table for working holiday makers for all payments made to them, including unused leave payments on termination of employment. Working out the withholding amount When a TFN is provided The amount to withhold is calculated using the table below. If the post-17 August 1993 lump sum payment from normal termination is less than $300, you must withhold the lesser of the following: • the amount worked out using the table below • 32% of the payment. • the amount worked out using the table below • 32% of the payment. Withholding amounts for long service leave, annual leave and annual leave loading Payment type Reason Accrual dates Withholding rates Payment summary label or equivalent in STP Long service leave Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) Pre-16 August 1978 5% of total at marginal rates B Long service leave Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) 16 August 1978 to 17 August 1993 32% A Long service leave Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) Post-17 August 1993 Marginal rates Include in salary/wages Long service leave Termination because of genuine redundancy, invalidity or early retirement scheme Pre-16 August 1978 5% of total at marginal rates B Long service leave Termination because of genuine redundancy, invalidity or early retirement scheme 16 August 1978 to 17 August 1993 32% A Long service leave Termination because of genuine redundancy, invalidity or early retirement scheme Post-17 August 1993 32% A Annual leave Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Annual leave Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) Post-17 August 1993 Marginal rates Include in salary/wages Annual leave Termination because of genuine redundancy, invalidity or early retirement scheme Any date 32% A Annual leave loading Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Annual leave loading Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) Post-17 August 1993 Marginal rates Include in salary/wages Annual leave loading Termination because of genuine redundancy, invalidity or early retirement scheme Any date 32% A Rounding of withholding amounts Withholding amounts calculated using this table are rounded to the nearest dollar. Results ending in 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Marginal rate calculation To work out the marginal rate, you must: 1. Using the relevant PAYG withholding tax table at ato.gov.au/taxtables , work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 1. Using the relevant PAYG withholding tax table at ato.gov.au/taxtables , work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). Do not withhold any amount for study and training support loans. Normal gross earnings Normal gross earnings are all payments, except those relating to termination payments, received in the last full pay period of employment. This includes taxable allowances, overtime and bonuses. Therefore, your employee's normal gross earnings should be taken to be the earnings relating to the last full pay period worked. Where your employee's pay fluctuates significantly over a number of pay periods, we will accept an average of gross taxable earnings for the financial year to date over the number of pays received. The following example uses the Weekly tax table at ato.gov.au, effective from 1 July 2024. Example: Sandra retires on 31 December 2024. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. Sandra also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave: • Pre-16 August 1978 component = $3,690.00 • 16 August 1978 to 17 August 1993 component = $7,700.00 • Post-17 August 1993 component = $10,890.00 Amounts to be withheld: • Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. • 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Marginal rate calculation Step Instructions Result 1 Amounts to be withheld from normal gross earnings ($1,155) $193 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50 ÷ 52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at step 4 ($1,367) $261 6 Subtract the amount at step 1 from the amount at step 5 ($261 − $193) $68 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($68 × 52) $3,536 The amount to be withheld from the three components of Sandra's unused long service leave payments is $6,000 ($2,464 + $3,536). See the section in this schedule above 'Rounding of withholding amounts'. The total amount to be withheld from payments made to Sandra upon her retirement in her final pay week is $6,193 ($193 withholding from normal earnings plus $6,000 withholding from unused long service leave). Example: Sandra retires on 31 December 2024. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. Sandra also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave: • Pre-16 August 1978 component = $3,690.00 • 16 August 1978 to 17 August 1993 component = $7,700.00 • Post-17 August 1993 component = $10,890.00 Amounts to be withheld: • Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. • 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Marginal rate calculation Step Instructions Result 1 Amounts to be withheld from normal gross earnings ($1,155) $193 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50 ÷ 52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at step 4 ($1,367) $261 6 Subtract the amount at step 1 from the amount at step 5 ($261 − $193) $68 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($68 × 52) $3,536 The amount to be withheld from the three components of Sandra's unused long service leave payments is $6,000 ($2,464 + $3,536). See the section in this schedule above 'Rounding of withholding amounts'. The total amount to be withheld from payments made to Sandra upon her retirement in her final pay week is $6,193 ($193 withholding from normal earnings plus $6,000 withholding from unused long service leave). • Pre-16 August 1978 component = $3,690.00 • 16 August 1978 to 17 August 1993 component = $7,700.00 • Post-17 August 1993 component = $10,890.00 Amounts to be withheld: • Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. • 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 • Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. • 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The amount to be withheld from the three components of Sandra's unused long service leave payments is $6,000 ($2,464 + $3,536). See the section in this schedule above 'Rounding of withholding amounts'. The total amount to be withheld from payments made to Sandra upon her retirement in her final pay week is $6,193 ($193 withholding from normal earnings plus $6,000 withholding from unused long service leave). Withholding variations If an employee has a withholding variation in effect when unused leave payments are made, the rate specified on the variation notice will only apply to the unused leave payments if the notice includes unused leave payments. Otherwise, the rates in this schedule apply. This includes using the regular tax table per pay period for the marginal rate calculation, and not the varied withholding rate. When a TFN has not been provided If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 47% from the payment. If your employee is a foreign resident who has not provided you with their TFN, you must withhold 45% from the payment. If your employee believes that for their circumstances the amount you withhold will be too much, they may apply for a variation to reduce the amount of withholding. Tax file number (TFN) declaration Any Tax file number declaration your employee provides while they were working for you will only be effective: • for the period that they were working for you, or • 12 months after you make the last payment. • for the period that they were working for you, or • 12 months after you make the last payment. This schedule applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA. The coefficients in this schedule should be used together with Schedule 1 – Statement of formulas for calculating amounts to be withheld. The amounts, formulas and procedures in this schedule were last updated on 24 September 2025. Using this schedule Use this schedule if you develop your own payroll or accounting software package. Formulas and coefficients are used for calculating weekly withholding amounts for payees who have a: • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan debt). • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan debt). Using a formula The withholding amounts for payees who have a study and training support loans debt can be expressed in a mathematical form. If you have developed your own payroll or accounting software package, use the formulas and component rates outlined below. From 2025-26 onwards, the system for student loan repayments has changed to a marginal repayment system. This has resulted in changes to the formula to calculate the Study and training support loans (STSL) component amount. The formulas comprise linear equations of the form y = ax, where: • y is the weekly study and training support loans component • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts – see 'Calculating fortnightly, monthly or quarterly withholding amounts'). • y is the weekly study and training support loans component • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts – see 'Calculating fortnightly, monthly or quarterly withholding amounts'). Study and training support loans component rates Tax-free threshold claimed or foreign resident Weekly earnings (x) less than $ (a) (b) 1,288 0.00 0.0000 2,403 0.15 193.2692 3,447 0.17 241.3462 3,447 & over 0.10 0.0000 No tax-free threshold claimed Weekly earnings (x) less than $ (a) (b) 938 0.00 0.0000 2,053 0.15 140.7692 2,597 0.17 181.8462 2,597 & over 0.10 0.0000 Calculating fortnightly, monthly or quarterly withholding amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by 2. Ignore any cents in the result and then add 99 cents. • monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by 3 and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly – divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by 2. Ignore any cents in the result and then add 99 cents. • monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by 3 and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly – divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 2. • monthly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by 3 and round the result to the nearest dollar. • quarterly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 2. • monthly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by 3 and round the result to the nearest dollar. • quarterly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. When to work out the study and training support loans component You will need to calculate the study and training support loans component when your payee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question on whether they have a: – Higher Education Loan Program (HELP) debt – VET Student Loan (VSL) debt – Financial Supplement (FS) debt – Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) or – Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan debt) • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: – $1,288 or more if paid weekly – $2,576 or more if paid fortnightly – $5,581.33 or more if paid monthly – $16,744 or more if paid quarterly. • answered yes to the question on whether they have a: – Higher Education Loan Program (HELP) debt – VET Student Loan (VSL) debt – Financial Supplement (FS) debt – Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) or – Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan debt) • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: – $1,288 or more if paid weekly – $2,576 or more if paid fortnightly – $5,581.33 or more if paid monthly – $16,744 or more if paid quarterly. – Higher Education Loan Program (HELP) debt – VET Student Loan (VSL) debt – Financial Supplement (FS) debt – Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) or – Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan debt) – $1,288 or more if paid weekly – $2,576 or more if paid fortnightly – $5,581.33 or more if paid monthly – $16,744 or more if paid quarterly. If your payee has not claimed the tax-free threshold, the study and training support loans component is calculated on earnings of: • $938 or more if paid weekly • $1,876 or more if paid fortnightly • $4,064.67 or more if paid monthly • $12,194 or more if paid quarterly. • $938 or more if paid weekly • $1,876 or more if paid fortnightly • $4,064.67 or more if paid monthly • $12,194 or more if paid quarterly. You must withhold the study and training support loans component from all your payee's earnings, including taxable allowances, bonuses and commissions. Example 1: weekly earnings A payee has claimed the tax-free threshold and has weekly earnings of $2,608.36. x = 2,608.99 Weekly withholding amount (y) = ax − b = (0.1700 × 2,608.99) − 241.3462 = 202.1821 or $202.00 (rounded to the nearest dollar). Weekly STSL component = $202 Example 2: fortnightly earnings A payee has claimed the tax-free threshold and has fortnightly earnings of $4,409.75. Convert to weekly equivalent = 4,409.75 ÷ 2 = 2,204.88 or $2,204 (ignore cents) x = 2,204.99 Weekly withholding amount (y) = ax − b = (0.1500 × 2,204.99) − 193.2692 = 137.4793 or $137.00 (rounded to the nearest dollar) Convert back to fortnightly = 274.00 (137.00 × 2) Fortnightly STSL component = $274 Example 3: monthly earnings A payee has not claimed the tax-free threshold and has monthly earnings of $10,627.88. Convert to weekly equivalent = 10,627.88 × 3 ÷ 13 = 2,452.59 or $2,452 (ignore cents) x = 2,452.99 Weekly withholding amount (y) = ax − b = (0.1700 × 2,452.99) − 181.8462 = 235.1621 or $235.00 (rounded to the nearest dollar) Convert back to monthly = 1,018.33 (235.00 × 13 ÷ 3) Monthly STSL component = $1,018 (rounded to the nearest dollar) Example 1: weekly earnings A payee has claimed the tax-free threshold and has weekly earnings of $2,608.36. x = 2,608.99 Weekly withholding amount (y) = ax − b = (0.1700 × 2,608.99) − 241.3462 = 202.1821 or $202.00 (rounded to the nearest dollar). Weekly STSL component = $202 Example 2: fortnightly earnings A payee has claimed the tax-free threshold and has fortnightly earnings of $4,409.75. Convert to weekly equivalent = 4,409.75 ÷ 2 = 2,204.88 or $2,204 (ignore cents) x = 2,204.99 Weekly withholding amount (y) = ax − b = (0.1500 × 2,204.99) − 193.2692 = 137.4793 or $137.00 (rounded to the nearest dollar) Convert back to fortnightly = 274.00 (137.00 × 2) Fortnightly STSL component = $274 Example 3: monthly earnings A payee has not claimed the tax-free threshold and has monthly earnings of $10,627.88. Convert to weekly equivalent = 10,627.88 × 3 ÷ 13 = 2,452.59 or $2,452 (ignore cents) x = 2,452.99 Weekly withholding amount (y) = ax − b = (0.1700 × 2,452.99) − 181.8462 = 235.1621 or $235.00 (rounded to the nearest dollar) Convert back to monthly = 1,018.33 (235.00 × 13 ÷ 3) Monthly STSL component = $1,018 (rounded to the nearest dollar) Do not withhold any amount for study and training support loans debts from lump sum termination payments. Coefficients to work out the weekly amounts to withhold Your payee's total withholding, including the study and training support loans component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax − b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two payees are taxed using a particular scale (for example, scale 2) but only one of them has a study and training support loans debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the study and training support loans component and one will not – for example, name one 'scale 2' and the other 'scale 22'. The study and training support loans component does not apply if the employee has not provided a tax file number (TFN). For scales without the study and training support loans component, refer to Schedule 1 – Statement of formulas for calculating amounts to be withheld. Where tax-free threshold not claimed in Tax file number declaration – scale 1 With study and training support loans debt Weekly earnings (x) less than $ a b 150 0.1600 0.1600 371 0.2117 7.7550 515 0.1890 -0.6702 932 0.3227 68.2367 938 0.3200 65.7202 2,053 0.4700 206.4894 2,246 0.4900 247.5663 2,597 0.5600 404.7971 3,303 0.4900 222.9510 3,303 & over 0.5700 487.2587 Note: Scale 1 contains a negative value for one of the 'b' coefficients. This is intentional. Where payee has claimed the tax-free threshold in Tax file number declaration with or without leave loading – scale 2 With study and training support loans debt Weekly earnings (x) less than $ a b 361 0 0 500 0.1600 57.8462 625 0.2600 107.8462 721 0.1800 57.8462 865 0.1890 64.3365 1,282 0.3227 180.0385 1,288 0.3200 176.5769 2,403 0.4700 369.8462 2,596 0.4900 417.9231 3,447 0.5600 599.6538 3,653 0.4900 358.3077 3,653 & over 0.5700 650.6154 Foreign residents – scale 3 With study and training support loans debt Weekly earnings (x) less than $ a b 1,288 0.3000 0.3000 2,403 0.4500 193.2692 2,596 0.4700 241.3462 3,447 0.5400 423.0769 3,653 0.4700 181.7308 3,653 & over 0.5500 474.0385 Where payee claimed FULL exemption from Medicare levy in Medicare levy variation declaration – scale 5 With study and training support loans debt Weekly earnings (x) less than $ a b 361 0 0 721 0.1600 57.8462 865 0.1690 64.3365 1,282 0.3027 180.0385 1,288 0.3000 176.5769 2,403 0.4500 369.8462 2,596 0.4700 417.9231 3,447 0.5400 599.6538 3,653 0.4700 358.3077 3,653 & over 0.5500 650.6154 Where payee claimed HALF exemption from Medicare levy in Medicare levy variation declaration – scale 6 With study and training support loans debt Weekly earnings (x) less than $ a b 361 0 0 721 0.1600 57.8462 843 0.1690 64.3365 865 0.2190 106.4962 1,053 0.3527 222.1981 1,282 0.3127 180.0385 1,288 0.3100 176.5769 2,403 0.4600 369.8462 2,596 0.4800 417.9231 3,447 0.5500 599.6538 3,653 0.4800 358.3077 3,653 & over 0.5600 650.6154 Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided at ato.gov.au/taxtables . The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the pay as you go (PAYG) tax tables. The differences result from the rounding of components. Withholding calculated using either method is accepted . This schedule applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you make payments to: • seniors and pensioners who, at the end of the relevant financial year, are 67 years of age or older (for example, to be eligible for the year ending 30 June 2025, a payee must be born on or before 30 June 1958) • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. • seniors and pensioners who, at the end of the relevant financial year, are 67 years of age or older (for example, to be eligible for the year ending 30 June 2025, a payee must be born on or before 30 June 1958) • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. This schedule applies to weekly payments including: • salary, wages, allowances and leave loading paid to employees • directors' fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. • salary, wages, allowances and leave loading paid to employees • directors' fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. This schedule can only apply if the payee has provided you with either: • a Withholding declaration indicating that they are an Australian resident for tax purposes at question 4 and answered yes to questions 5 and 8 • a Withholding declaration – short version for seniors and pensioners indicating that they are an Australian resident for tax purposes at question 4 and answered yes to questions 5 and 6. • a Withholding declaration indicating that they are an Australian resident for tax purposes at question 4 and answered yes to questions 5 and 8 • a Withholding declaration – short version for seniors and pensioners indicating that they are an Australian resident for tax purposes at question 4 and answered yes to questions 5 and 6. For super income stream payments, you must also use Schedule 13 – Tax table for superannuation income streams to calculate withholding. Working out the withholding amount | 1 To work out the withholding amount: Calculate your payee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Using the applicable tab in the Withholding lookup tool at ato.gov.au/taxtable s, input the amount from step 1 as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your payee is: – single, use column 2 – a member of an illness-separated couple, use column 3 – a member of a couple, use column 4. 4. If your payee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. Example: A payee has weekly earnings of $662.95 and has not claimed a Medicare levy exemption. To work out the correct amount to withhold use the first tab in the Withholding lookup tool , ignore cents and input $662. If the payee is: • single, use column 2 to find the correct amount to withhold ($5.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($11.00) • a member of a couple, use column 4 to find the correct amount to withhold ($26.00). 1. Calculate your payee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Using the applicable tab in the Withholding lookup tool at ato.gov.au/taxtable s, input the amount from step 1 as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your payee is: – single, use column 2 – a member of an illness-separated couple, use column 3 – a member of a couple, use column 4. 4. If your payee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. – single, use column 2 – a member of an illness-separated couple, use column 3 – a member of a couple, use column 4. Example: A payee has weekly earnings of $662.95 and has not claimed a Medicare levy exemption. To work out the correct amount to withhold use the first tab in the Withholding lookup tool , ignore cents and input $662. If the payee is: • single, use column 2 to find the correct amount to withhold ($5.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($11.00) • a member of a couple, use column 4 to find the correct amount to withhold ($26.00). • single, use column 2 to find the correct amount to withhold ($5.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($11.00) • a member of a couple, use column 4 to find the correct amount to withhold ($26.00). Calculating fortnightly or monthly withholding amounts First calculate the weekly equivalent of fortnightly or monthly earnings. If you pay: • fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly or monthly withholding amounts as follows: • fortnightly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • fortnightly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. You should read this section with Schedule 1 – Statement of formulas for calculating amounts to be withheld. If you have developed your own payroll or accounting software package, use the following formulas and the coefficients outlined below. The formulas comprise linear equations of the form y = ax − b, where: • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant 'Values of the coefficients a and b for each set of formulas' tables. • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant 'Values of the coefficients a and b for each set of formulas' tables. Note: Additional scales have been provided where the payee has claimed a FULL or HALF Medicare levy exemption. Values of the coefficients a and b for each set of formulas Scale 1 – Payee is single: Weekly earnings (x) less than a b $629 – – $671 0.1600 100.7308 $721 0.2850 184.6707 $790 0.2940 191.1611 $865 0.3940 270.1784 $987 0.5277 385.8803 $1,014 0.4477 306.8630 $1,282 0.3227 180.0385 $2,596 0.3200 176.5769 $3,653 0.3900 358.3077 $3,653 & over 0.4700 650.6154 Scale 2 – Payee is a member of an illness-separated couple: Weekly earnings (x) less than a b $606 – – $648 0.1600 97.0769 $721 0.2850 178.1635 $790 0.2940 184.6538 $865 0.3940 263.6712 $962 0.5277 379.3731 $987 0.4027 259.0558 $1,282 0.3227 180.0385 $2,596 0.3200 176.5769 $3,653 0.3900 358.3077 $3,653 & over 0.4700 650.6154 Scale 3 – Payee is a member of a couple: Weekly earnings (x) less than a b $554 – – $596 0.1600 88.6538 $721 0.2850 163.1587 $790 0.2940 169.6490 $842 0.3940 248.6663 $865 0.2690 143.3538 $987 0.4027 259.0558 $1,282 0.3227 180.0385 $2,596 0.3200 176.5769 $3,653 0.3900 358.3077 $3,653 & over 0.4700 650.6154 Scale 4 – Payee is single and is claiming a FULL Medicare levy exemption: Weekly earnings (x) less than a b $629 – – $671 0.1600 100.7308 $721 0.2850 184.6707 $865 0.2940 191.1611 $1,014 0.4277 306.8630 $1,282 0.3027 180.0385 $2,596 0.3000 176.5769 $3,653 0.3700 358.3077 $3,653 & over 0.4500 650.6154 Scale 5 – Payee is a member of an illness-separated couple and is claiming a FULL Medicare levy exemption: Weekly earnings (x) less than a b $606 – – $648 0.1600 97.0769 $721 0.2850 178.1635 $865 0.2940 184.6538 $962 0.4277 300.3558 $1,282 0.3027 180.0385 $2,596 0.3000 176.5769 $3,653 0.3700 358.3077 $3,653 & over 0.4500 650.6154 Scale 6 – Payee is a member of a couple and is claiming a FULL Medicare levy exemption: Weekly earnings (x) less than a b $554 – – $596 0.1600 88.6538 $721 0.2850 163.1587 $842 0.2940 169.6490 $865 0.1690 64.3365 $1,282 0.3027 180.0385 $2,596 0.3000 176.5769 $3,653 0.3700 358.3077 $3,653 & over 0.4500 650.6154 Scale 7 – Payee is single and is claiming a HALF Medicare levy exemption: Weekly earnings (x) less than a b $629 – – $671 0.1600 100.7308 $721 0.2850 184.6707 $865 0.2940 191.1611 $1,014 0.4277 306.8630 $1,099 0.3027 180.0385 $1,282 0.3527 235.0365 $1,374 0.3500 231.5750 $2,596 0.3100 176.5769 $3,653 0.3800 358.3077 $3,653 & over 0.4600 650.6154 Scale 8 – Payee is a member of an illness-separated couple and is claiming a HALF Medicare levy exemption: Weekly earnings (x) less than a b $606 – – $648 0.1600 97.0769 $721 0.2850 178.1635 $865 0.2940 184.6538 $962 0.4277 300.3558 $1,099 0.3027 180.0385 $1,282 0.3527 235.0365 $1,374 0.3500 231.5750 $2,596 0.3100 176.5769 $3,653 0.3800 358.3077 $3,653 & over 0.4600 650.6154 Scale 9 – Payee is a member of a couple and is claiming a HALF Medicare levy exemption: Weekly earnings (x) less than a b $554 – – $596 0.1600 88.6538 $721 0.2850 163.1587 $842 0.2940 169.6490 $865 0.1690 64.3365 $1,099 0.3027 180.0385 $1,282 0.3527 235.0365 $1,374 0.3500 231.5750 $2,596 0.3100 176.5769 $3,653 0.3800 358.3077 $3,653 & over 0.4600 650.6154 Medicare levy parameters With Medicare levy Half Medicare levy Weekly earnings threshold 790 1,099 Weekly earnings shade-in threshold 987 1,374 Medicare levy family threshold 57,198 57,198 Weekly family threshold divisor 52 52 Additional child 4,027 4,027 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 790.1700 1,099.9600 Medicare levy 0.0200 0.0100 Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. If no TFN is provided, ignore cents when you calculate withholding amounts. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the withholding amounts obtained using the Withholding lookup tool at ato.gov.au/taxtables . You should only use such software if it produces the exact amounts. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. When your payee has a study and training support loan debt If your payee has a HELP, VSL, FS, SSL or AASL debt, you may need to withhold additional amounts from their payments. Your payee will need to notify you of this on their Tax file number declaration or Withholding declaration. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information on when to withhold and report on allowances, refer to Withholding for allowances. Leave loading If you pay leave loading as a lump sum, you need to use Schedule 5 – Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to the earnings for that period to calculate withholding. Withholding declarations A payee can use the Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding. For more information on tax offsets, refer to the section in this schedule 'Claiming tax offsets'. Payees can also use a Withholding declaration to advise you of changes to their situation that may vary the amount you need to withhold. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt (or changes to them) • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt (or changes to them) • entitlement to a seniors and pensioners tax offset. When your payee provides you with a Withholding declaration, it will take effect from the next payment you make. If you receive an updated declaration from a payee, it will replace the previous one. A payee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Claiming tax offsets The seniors and pensioners tax offset (SAPTO) is incorporated into this schedule. If your payee chooses to claim their entitlement to other tax offsets through reduced withholding, they must give you a Withholding declaration. To work out your payee's annual tax offset entitlement into a weekly value, use the Ready reckoner for tax offsets below. Deduct this amount from the amount shown in column 2, 3 or 4 of the applicable tab in the Withholding lookup tool at ato.gov.au/taxtables . Ready reckoner for tax offsets Tax offset entitlement – weekly value Amount claimed $ Weekly value $ 1 – 2 – 3 – 4 – 5 – 6 – 7 – 8 – 9 – 10 – 20 – 30 1 40 1 50 1 57 1 60 1 70 1 80 2 90 2 100 2 200 4 300 6 338 6 400 8 500 10 600 11 700 13 800 15 900 17 1,000 19 1,173 22 1,200 23 1,400 27 1,600 30 1,800 34 2,000 38 2,200 42 2,400 46 2,600 49 2,800 53 3,000 57 3,200 61 3,400 65 3,600 68 3,800 72 4,000 76 If the exact tax offset amount claimed is not shown in the ready reckoner, add the values for an appropriate combination. Example: Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8 Therefore, reduce the amount to be withheld by $8. Example: Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8 Therefore, reduce the amount to be withheld by $8. Medicare levy exemptions To claim the Medicare levy FULL or HALF exemption, a payee must lodge a Medicare levy variation declaration with their Tax file number declaration. If using the formulas to calculate withholding, use the applicable scale where the payee has claimed a FULL or HALF Medicare levy exemption. If using the Withholding lookup tool, choose the tab applicable to FULL or HALF Medicare levy exemption. Medicare levy adjustments To claim the Medicare levy adjustment (available to some low income earners with dependants), a payee must lodge a Medicare levy variation declaration with their Tax file number declaration. For instructions on how to work out the Medicare levy adjustment, refer to Medicare levy adjustment weekly tax table at ato.gov.au/taxtables . This schedule applies to withholding payments covered by section 12-55 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you make payments to an individual under a voluntary agreement to withhold. How to work out the withholding amount To work out the withholding amount, you need to assess whether the payee has informed you of their Commissioner's instalment rate (CIR) and whether the amount includes GST. For more information, refer to Payments under a voluntary agreement. If the payee has informed you of their CIR If the payee has informed you of their CIR, use the following to work out how much to withhold: • If the payee's CIR is greater than or equal to 20% – withhold the amount worked out by multiplying the amount of the payment by the CIR. • If the payee's CIR is less than 20% – withhold the amount worked out by multiplying the amount of the payment by 20%. However, if your voluntary agreement with the payee states that their CIR will apply, you must withhold the amount worked out by multiplying the amount of the payment by the CIR. • If the payee's CIR is greater than or equal to 20% – withhold the amount worked out by multiplying the amount of the payment by the CIR. • If the payee's CIR is less than 20% – withhold the amount worked out by multiplying the amount of the payment by 20%. However, if your voluntary agreement with the payee states that their CIR will apply, you must withhold the amount worked out by multiplying the amount of the payment by the CIR. If the payee has informed you that they don't have a CIR You must withhold 20% of the amount of the payment. If the payment includes an amount for GST If the payment includes an amount for GST, you exclude this GST amount when calculating the appropriate rate to withhold. Example: Francesca is a marketing consultant who receives income from many sources. She has a voluntary agreement to withhold with Ashfield Accounting (her largest payer) and they have agreed to use her CIR of 16.44%. Ashfield Accounting calculates the amount to be withheld by multiplying the amount of each payment (excluding any GST component) by 16.44%. If Francesca and Ashfield Accounting did not have an agreement to use her CIR, the rate of withholding would be 20%. Example: Francesca is a marketing consultant who receives income from many sources. She has a voluntary agreement to withhold with Ashfield Accounting (her largest payer) and they have agreed to use her CIR of 16.44%. Ashfield Accounting calculates the amount to be withheld by multiplying the amount of each payment (excluding any GST component) by 16.44%. If Francesca and Ashfield Accounting did not have an agreement to use her CIR, the rate of withholding would be 20%. Rounding of withholding amounts Withholding amounts calculated by applying this schedule should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. This schedule applies to withholding payments covered by paragraph 12-85(b) of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you pay an individual an amount that is either: • an employment termination payment (ETP) • a delayed termination payment – that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. • an employment termination payment (ETP) • a delayed termination payment – that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. If you employ individuals under a working holiday makers visa, you must use Schedule 15 – Tax table for working holiday makers for all payments made to them, including employment termination payments. Employment termination payments An ETP is a lump sum payment you make: • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). ETPs include lump sum payments paid upon resignation, retirement or death. A payment from a super fund is not an ETP. A payment must generally be made within 12 months of termination to qualify as an ETP. A payment made outside of 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. Tax treatment of ETPs ETPs can have two different components: • a tax-free component • a taxable component. • a tax-free component • a taxable component. You only withhold tax from the taxable component. Depending on the type of ETP, the concessional tax treatment may be limited to the smaller of: • the ETP cap • the whole-of-income cap. • the ETP cap • the whole-of-income cap. The top rate of tax applies to amounts paid in excess of these caps. The ETP cap amount for the 2024–25 income year is $245,000. This amount is indexed annually. The whole-of-income cap amount for the 2024–25 income year is $180,000. This amount is not indexed. This cap is reduced by any other taxable income payments your employee receives in the income year – for example, salary or wages you have paid to your employee. In some cases, you may need to include an ETP in the taxable payments when working out the whole-of-income cap. The ETP payment summary has an ETP code that you use to describe the type of ETP and which cap has been applied to it. ETP caps The following table lists the types of ETPs that are subject to withholding and the applicable cap for each type of payment. For payments in column 2, both caps are considered, and the smaller cap applies. Withholding will be required to be made at the top rate of tax on the amount over the smaller of the two caps. Applicable caps for ETPs subject to withholding Column 1 ETP cap only applies to: Column 2 Smaller of the ETP cap or whole-of-income cap applies to: a payment made under an early retirement scheme that exceeds the tax-free limit (see Note 1) – only the amount in excess of the limit is an ETP a 'golden handshake' whether paid under: • contract • industrial award obligation • recognition of prior service a genuine redundancy payment that exceeds the tax-free base limit and for each complete year of service limit (see Note 1) – only the amount in excess of the limit is an ETP a non-genuine redundancy payment a payment made because of the employee's permanent disability severance pay compensation payment for personal injury a gratuity compensation for unfair dismissal a payment in lieu of notice compensation for harassment a payment for unused sick leave compensation for discrimination a payment for unused rostered days off lump sum payments paid on the death of an employee. an ETP not covered in column 1. • contract • industrial award obligation • recognition of prior service Note 1: The tax-free base limit for the 2024–25 income year is $12,524 plus $6,264 for each completed year of service. Steps to work out smallest cap Follow these steps to work out the smaller of the ETP cap and whole-of-income cap: 1. Add up all taxable payments you made to your employee (excluding the ETP). 2. Subtract the step 1 result amount from $180,000. 3. The result from step 2 is the calculated whole-of-income cap. 4. Compare the calculated whole-of-income cap from step 3 and the ETP cap amount of $245,000 for 2024–25 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there have been multiple payments for the same termination). 5. If both caps are equal, use the whole-of-income cap. The smaller of the two caps at step 4 is the cap to apply to the ETP taxable component. 1. Add up all taxable payments you made to your employee (excluding the ETP). 2. Subtract the step 1 result amount from $180,000. 3. The result from step 2 is the calculated whole-of-income cap. 4. Compare the calculated whole-of-income cap from step 3 and the ETP cap amount of $245,000 for 2024–25 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there have been multiple payments for the same termination). 5. If both caps are equal, use the whole-of-income cap. The smaller of the two caps at step 4 is the cap to apply to the ETP taxable component. Multiple payments for same termination For various reasons, ETPs may be made in more than one instalment. Payments made after the initial payment subject to the ETP cap, will attract a lower ETP cap. This is because the cap amount is reduced by the amount of all previous payments for the same termination. Lump sum payments that are not ETPs may also be subject to PAYG withholding. Use the applicable tax table to work out the amount to be withheld from these payments. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. Death benefit ETPs A death benefit termination payment is received by a person after another person's death, in consequence of termination of the other person's employment. The amount to withhold depends on a number of factors including whether the payment is made: • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. Use Table A in this schedule to work out how much to withhold. Working out the withholding amount An ETP can be made up of a tax-free component and taxable component. You must withhold an amount from the taxable component, including death benefit ETPs. Do not withhold from the tax-free component of the ETP. If your employee who is receiving an ETP has given you their tax file number (TFN) on a Tax file number declaration, use Table A in this schedule to work out how much to withhold. A Tax file number declaration remains effective for 12 months after you make the last payment to them. Withholding amounts calculated by applying Table A are rounded to the nearest dollar. Results ending in 50 cents are rounded upwards. If the payment is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found at 'Australian Tax Treaties' in your internet search engine. If the ETP is assessable only in the other country because of the treaty, then no withholding is required. If a foreign resident's ETP is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in Table A to exclude the Medicare levy of 2%. When a TFN has not been provided You must withhold 47% from the taxable component of an ETP you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Examples Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. This is the taxable amount remaining after Lloyd received a genuine redundancy payment. (The amount that exceeds the tax-free base limit and for each complete year of service limit is an ETP.) The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using Table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap – payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 58 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000 but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using Table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap amount of $245,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts above the whole-of-income cap of $96,000. As the whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap – payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax-free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using Table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines the smallest cap by comparing the result from step 2 against ETP cap amount of $245,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 × 32%) plus $9,400 ($20,000 × 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($44,678) and part gratuity ($21,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation, the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit (see Note 2) as $834. This is calculated as follows: $44,678 less $43,844 due to the 5 years of service [$12,524 base limit plus $31,320 (5 × $6,264)]. The amount of $834 is an ETP. Using Table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $267 (32% of $834). Using Table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $21,000 gratuity part of the ETP. Step SmallBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap of $244,166 (ETP cap $245,000 for 2024–25 less the $834 ETP). Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $21,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $267 from the $834 part of the ETP for genuine redundancy and $6,720 from the $21,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. Note 2: For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments. Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. This is the taxable amount remaining after Lloyd received a genuine redundancy payment. (The amount that exceeds the tax-free base limit and for each complete year of service limit is an ETP.) The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using Table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap – payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 58 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000 but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using Table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap amount of $245,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts above the whole-of-income cap of $96,000. As the whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap – payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax-free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using Table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines the smallest cap by comparing the result from step 2 against ETP cap amount of $245,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 × 32%) plus $9,400 ($20,000 × 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($44,678) and part gratuity ($21,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation, the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit (see Note 2) as $834. This is calculated as follows: $44,678 less $43,844 due to the 5 years of service [$12,524 base limit plus $31,320 (5 × $6,264)]. The amount of $834 is an ETP. Using Table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $267 (32% of $834). Using Table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $21,000 gratuity part of the ETP. Step SmallBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap of $244,166 (ETP cap $245,000 for 2024–25 less the $834 ETP). Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $21,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $267 from the $834 part of the ETP for genuine redundancy and $6,720 from the $21,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. Note 2: For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments. Table A: Withholding rates for ETPs Table A: Withholding rates for ETPs Income component derived by your employee in the income year Age of person at the end of the income year that the payment is received Component subject to PAYG withholding Rate of withholding Cap to apply Life benefit ETP – taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Under preservation age Up to the ETP cap amount 32% ETP cap Life benefit ETP – taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Preservation age or over Up to the ETP cap amount 17% ETP cap Life benefit ETP – taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. All ages Amount above the ETP cap amount 47% ETP cap Life benefit ETP – taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Under preservation age Up to the relevant cap amount 32% Smallest of ETP cap and whole-of-income cap Life benefit ETP – taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Preservation age or over Up to the relevant cap amount 17% Smallest of ETP cap and whole-of-income cap Life benefit ETP – taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. All ages Amount above the relevant cap amount 47% Smallest of ETP cap and whole-of-income cap Death benefit ETP paid to non-dependants – taxable component All ages Up to the ETP cap amount 32% ETP cap Death benefit ETP paid to non-dependants – taxable component All ages Amount above the ETP cap amount 47% ETP cap Death benefit ETP paid to dependants – taxable component All ages Up to the ETP cap amount Nil ETP cap Death benefit ETP paid to dependants – taxable component All ages Amount above the ETP cap amount 47% ETP cap Death benefit ETP paid to a trustee of a deceased estate - - Nil - Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Additional information The ETP cap amount for the 2024–25 income year is $245,000. The amount is indexed annually. The whole-of-income cap amount for the 2024–25 income year and future years is $180,000. This amount is not indexed. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, refer to interdependency relationship. If an ETP will be paid to the trustee of a deceased estate, no amount should be withheld. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Delayed termination payments Generally, a payment must be made within 12 months of termination to qualify as an ETP. A payment made after 12 months is a delayed termination payment unless we have given approval for the payment to be treated as an ETP. A delayed termination payment is not treated as an ETP. It must be reported in: • 'Gross payments' in Single Touch Payroll (STP), or • PAYG payment s ummary – individual non-business for those not reporting through STP. • 'Gross payments' in Single Touch Payroll (STP), or • PAYG payment s ummary – individual non-business for those not reporting through STP. If your employee has given you their TFN, withhold an amount equal to 32% from the delayed termination payment. Withholding amounts are rounded to the nearest dollar once calculated. Results ending in 50 cents are rounded to the next higher dollar. If your employee has not given you a TFN, you must withhold 47% from the delayed termination payment you make to a resident employee and 45% from a foreign resident employee. Ignore any cents in the result. Preservation age The withholding amount varies depending on whether the employee has reached their preservation age by the end of the income year in which the payment is made. Preservation age is determined using your employee's date of birth. For example, if your employee was born on 1 October 1964, they reach their preservation age of 60 on 1 October 2024. The table below outlines the transitional period where the preservation age increased progressively from 55 to 60. As the transitional period has been completed, for the 2024–25 and future income years the preservation age is 60 for all employees born after 30 June 1964. For those employees born before that date, they have already reached their preservation age. Preservation age Date of birth Preservation age Before 1/7/1960 55 1/7/1960–30/6/1961 56 1/7/1961–30/6/1962 57 1/7/1962–30/6/1963 58 1/7/1963–30/6/1964 59 After 30/6/1964 60 ETP reporting You must provide your employee with one or more PAYG payment summary – employment termination payment forms within 14 days of making an ETP, or report the ETP in the pay event if using Single Touch Payroll (STP). An ETP code is used to describe the type of payment, and determines which cap, ETP cap or whole-of-income cap is applied. The tables below shows the type of ETPs and which code applies: Life benefit ETP Code Description R ETP because of: • early retirement scheme • genuine redundancy • invalidity • compensation for: – personal injury – unfair dismissal – harassment – discrimination. O Other ETP not described by R , for example, golden handshake, gratuity, payment in lieu of notice, payment for unused sick leave, payment for unused rostered days off. Multiple payments for same termination Code Description S This is a code R payment. You made one of the following payments to your employee in a previous income year for the same termination: • a code R payment • a code O payment • a transitional termination payment. P This is a code O payment and you made one of the following payments to your employee in a previous income year for the same termination: • a code R payment • a code O payment • a transitional termination payment. Death benefit ETP Code Description D Death benefit ETP paid to a dependant of the deceased. B Death benefit ETP paid to a non-dependant of the deceased. You made a termination payment to the non-dependant in a previous income year for the same termination. N Death benefit ETP paid to a non-dependant of the deceased. T Death benefit ETP paid to a trustee of the deceased estate. • early retirement scheme • genuine redundancy • invalidity • compensation for: – personal injury – unfair dismissal – harassment – discrimination. – personal injury – unfair dismissal – harassment – discrimination. • a code R payment • a code O payment • a transitional termination payment. • a code R payment • a code O payment • a transitional termination payment. Transitional termination payments were certain ETPs paid to an employee under an employment contract entered into before 10 May 2006. They were taxed concessionally if paid before 1 July 2012. This schedule applies to withholding payments covered by paragraph 12-85(a) of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2025. Using this schedule Use this schedule if you make a super lump sum payment to an individual. This schedule also provides information on the withholding requirements when an untaxed element of super interest is rolled over. Super lump sums A super lump sum payment includes a: • lump sum member benefit paid to an individual where a condition of release has been satisfied – for example, retirement, terminal medical condition, severe financial hardship, or compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). • lump sum member benefit paid to an individual where a condition of release has been satisfied – for example, retirement, terminal medical condition, severe financial hardship, or compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). A super lump sum may be paid from a super fund, approved deposit fund (ADF) or a retirement savings account (RSA). Components of a super lump sum Before you can work out the withholding amount, you must calculate the components of the super lump sum. A super lump sum may have the following two components: • tax-free component • taxable component which can include an: – element taxed in the fund (taxed element) – element untaxed in the fund (untaxed element). • tax-free component • taxable component which can include an: – element taxed in the fund (taxed element) – element untaxed in the fund (untaxed element). – element taxed in the fund (taxed element) – element untaxed in the fund (untaxed element). Withholding may be calculated on the taxable component only. Do not withhold from the tax-free component. Working out the withholding amount If your payee: • is an Australian resident • receives a taxable component of a super lump sum, and • has provided you with their TFN, withholding is calculated by applying the applicable rate set out in Table A. • is an Australian resident • receives a taxable component of a super lump sum, and • has provided you with their TFN, withholding is calculated by applying the applicable rate set out in Table A. If the payment is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found in the Australian Tax Treaties table. If, because of the treaty, the super lump sum is assessable only in the other country, then no withholding is required. If a foreign resident's super lump sum is assessable in Australia, you are required to withhold from the payment. However, you must adjust the withholding rates set out in Table A to exclude the Medicare levy of 2%. Different withholding rates apply to temporary residents who request a departing Australia superannuation payment. Payments not subject to PAYG withholding The following super lump sums are not subject to PAYG withholding: • a payment to a person who is suffering from a terminal medical condition • a payment to a dependant after the death of the member or account holder • a payment to a trustee of a deceased estate after the death of the member. • a payment to a person who is suffering from a terminal medical condition • a payment to a dependant after the death of the member or account holder • a payment to a trustee of a deceased estate after the death of the member. When a TFN has not been provided Different withholding rates apply where the payee of the super lump sum has not provided you with their TFN before the payment is made. Paid to an Australian resident • Under 60 years of age: – Taxable component (taxed element and untaxed element) o withhold 47% (ignoring cents) • 60 years of age or over: – Taxable component o taxed element – no amount is required to be withheld o untaxed element – withhold 47% (ignoring any cents). • Under 60 years of age: – Taxable component (taxed element and untaxed element) o withhold 47% (ignoring cents) • 60 years of age or over: – Taxable component o taxed element – no amount is required to be withheld o untaxed element – withhold 47% (ignoring any cents). – Taxable component (taxed element and untaxed element) o withhold 47% (ignoring cents) o withhold 47% (ignoring cents) – Taxable component o taxed element – no amount is required to be withheld o untaxed element – withhold 47% (ignoring any cents). o taxed element – no amount is required to be withheld o untaxed element – withhold 47% (ignoring any cents). Paid to a foreign resident Check if there is a tax treaty with the payee's country of residence. If the super lump sum is assessable in the other country, no withholding is required. If the super lump sum is assessable in Australia, use the following withholding rates: • Under 60 years of age: – Taxable component (taxed element and untaxed element) o withhold 45% (ignoring cents) • 60 years of age or over: – Taxable component o taxed element – no amount is required to be withheld o untaxed element – withhold 45% (ignoring any cents). Do not: • allow for any tax offsets or Medicare levy adjustments. • withhold any amount for study and training support loans. • Under 60 years of age: – Taxable component (taxed element and untaxed element) o withhold 45% (ignoring cents) • 60 years of age or over: – Taxable component o taxed element – no amount is required to be withheld o untaxed element – withhold 45% (ignoring any cents). – Taxable component (taxed element and untaxed element) o withhold 45% (ignoring cents) o withhold 45% (ignoring cents) – Taxable component o taxed element – no amount is required to be withheld o untaxed element – withhold 45% (ignoring any cents). o taxed element – no amount is required to be withheld o untaxed element – withhold 45% (ignoring any cents). Do not: • allow for any tax offsets or Medicare levy adjustments. • withhold any amount for study and training support loans. Rollovers If the person entitled to receive the super lump sum asks you to roll over their benefit, you are generally not required to withhold from any of the rolled-over amount. However, if the rollover benefit consists of a taxable component – untaxed element that exceeds the untaxed plan cap you are required to withhold at the following rates: • amount of the untaxed element up to the untaxed plan cap – no amount required to be withheld • amount of the untaxed element above the untaxed plan cap – withhold 47%. • amount of the untaxed element up to the untaxed plan cap – no amount required to be withheld • amount of the untaxed element above the untaxed plan cap – withhold 47%. A super lump sum death benefit cannot be rolled over – whether paid to dependants or non-dependants. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.9 million which consists wholly of a taxable component – untaxed element. The untaxed plan cap amount for 2025-26 is $1.865 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,865,000 (no withholding required) • above the untaxed plan cap = $35,000 ($1,900,000 − $1,865,000) • from $35,000 = $16,450 ($35,000 × 47%). The net rollover of $1,883,550 ($1,900,000 − $16,450) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. The fund is also required to provide a statement to the member within 30 days of the rollover. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.9 million which consists wholly of a taxable component – untaxed element. The untaxed plan cap amount for 2025-26 is $1.865 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,865,000 (no withholding required) • above the untaxed plan cap = $35,000 ($1,900,000 − $1,865,000) • from $35,000 = $16,450 ($35,000 × 47%). The net rollover of $1,883,550 ($1,900,000 − $16,450) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. The fund is also required to provide a statement to the member within 30 days of the rollover. • up to the untaxed plan cap = $1,865,000 (no withholding required) • above the untaxed plan cap = $35,000 ($1,900,000 − $1,865,000) • from $35,000 = $16,450 ($35,000 × 47%). Withholding rates for super lump sums Table A: Withholding rates for super lump sums Type of payment and tax component Age of payee at the date the payment is received Amount subject to PAYG withholding Rate of withholding (includes Medicare levy) Member benefit – taxed element of the taxable component Under preservation age Whole amount 22% Member benefit – taxed element of the taxable component 60 years and above Whole amount Nil Member benefit – untaxed element of the taxable component Under preservation age Amount up to untaxed plan cap 32% Member benefit – untaxed element of the taxable component Under preservation age Amount above untaxed plan cap 47% Member benefit – untaxed element of the taxable component 60 years and above Amount up to untaxed plan cap 17% Member benefit – untaxed element of the taxable component 60 years and above Amount above untaxed plan cap 47% Member benefit – total of preserved benefits is less than $200 Any age Nil – amount is non-assessable, non-exempt income n/a Member benefit – terminal medical condition payment Any age Nil – amount is non-assessable, non-exempt income n/a Death benefit paid to a dependant – taxed and untaxed elements of the taxable component Any age Nil – amount is non-assessable, non-exempt income n/a Death benefit paid to a non-dependant – taxed element of the taxable component Any age Whole amount 17% Death benefit paid to a non-dependant – untaxed element of the taxable component Any age Whole amount 32% Death benefit paid to the trustee of the deceased estate Any age None Nil Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results ending in 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Additional information Untaxed plan cap: For the 2025-26 income year, the untaxed plan cap is $1,865,000 and is indexed annually. Lump sum less than $200: There is no withholding required from the whole amount if it is paid by a regulated super fund, complying ADF or RSA provider as a super lump sum and it is the payee's entire benefit. A terminal medical condition exists if: • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. The certification period is 24 months from the date of certification. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). A spouse of the deceased includes another person who: • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent refer to interdependency relationship . Example: Super lump sum made by a super provider from an untaxed element. Chloe is 62 years of age and a member of AAFund super fund. She has decided to retire and take some of her super as a lump sum. As Chloe is over 60 years of age, she is over the preservation age. According to her entitlements, Chloe will receive a super lump sum of $300,000 from AAFund. The super lump sum has a tax-free component of $30,000 and a taxable component of $270,000. Chloe is a resident for tax purposes and has previously provided her TFN to AAFund. AAFund does not withhold from the tax-free component of $30,000 but is required to withhold an amount from the taxable component of $270,000. The taxable component of the super lump sum paid by AAFund comprises of a taxed element of $190,000 and untaxed element of $80,000. Amount to withhold from super lump sum payment of $300,000 is calculated as follows: 1. Amount up to untaxed plan cap = $1,865,000 (2025–26 income year cap amount) 2. Super lump sum taxable component = $270,000 ($300,000 − tax free component of $30,000) 3. Untaxed element of taxable component = $80,000 ($270,000 − taxed element of $190,000) 4. As untaxed element of taxable component of $80,000 is within the untaxed plan cap of $1,865,000, the withholding rate is 17% for members 60 years and above as outlined in Table A. 5. Amount to withhold from untaxed element of taxable component = $13,600 (17% of $80,000) Note: The untaxed plan cap is indexed annually. Example: Super lump sum made by a super provider from an untaxed element. Chloe is 62 years of age and a member of AAFund super fund. She has decided to retire and take some of her super as a lump sum. As Chloe is over 60 years of age, she is over the preservation age. According to her entitlements, Chloe will receive a super lump sum of $300,000 from AAFund. The super lump sum has a tax-free component of $30,000 and a taxable component of $270,000. Chloe is a resident for tax purposes and has previously provided her TFN to AAFund. AAFund does not withhold from the tax-free component of $30,000 but is required to withhold an amount from the taxable component of $270,000. The taxable component of the super lump sum paid by AAFund comprises of a taxed element of $190,000 and untaxed element of $80,000. Amount to withhold from super lump sum payment of $300,000 is calculated as follows: 1. Amount up to untaxed plan cap = $1,865,000 (2025–26 income year cap amount) 2. Super lump sum taxable component = $270,000 ($300,000 − tax free component of $30,000) 3. Untaxed element of taxable component = $80,000 ($270,000 − taxed element of $190,000) 4. As untaxed element of taxable component of $80,000 is within the untaxed plan cap of $1,865,000, the withholding rate is 17% for members 60 years and above as outlined in Table A. 5. Amount to withhold from untaxed element of taxable component = $13,600 (17% of $80,000) Note: The untaxed plan cap is indexed annually. 1. Amount up to untaxed plan cap = $1,865,000 (2025–26 income year cap amount) 2. Super lump sum taxable component = $270,000 ($300,000 − tax free component of $30,000) 3. Untaxed element of taxable component = $80,000 ($270,000 − taxed element of $190,000) 4. As untaxed element of taxable component of $80,000 is within the untaxed plan cap of $1,865,000, the withholding rate is 17% for members 60 years and above as outlined in Table A. 5. Amount to withhold from untaxed element of taxable component = $13,600 (17% of $80,000) Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1964, they reach their preservation age of 60 on 1 October 2024. The table below outlines the transitional period where the preservation age increased progressively from 55 to 60. As the transitional period has been completed, for the 2024–25 and future income years the preservation age is 60 for all payees born after 30 June 1964. For those payees born before that date, they have already reached their preservation age. Preservation age Date of birth Preservation age Before 1/7/1960 55 1/7/1960–30/6/1961 56 1/7/1961–30/6/1962 57 1/7/1962–30/6/1963 58 1/7/1963–30/6/1964 59 After 30/6/1964 60 Payment summaries You must provide a PAYG payment summary – superannuation lump sum to the recipient of the super lump sum within 14 days of payment. Payment summaries can also be printed using software that conforms to ATO reporting specifications. This schedule applies to withholding payments covered by paragraph 12-80(a) of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2025. About this schedule Using this schedule Use this schedule if you make a payment of a super income stream, including: • account-based super income streams – including death benefit income streams • capped defined benefit income streams – including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams. • account-based super income streams – including death benefit income streams • capped defined benefit income streams – including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams. Super income streams A super income stream is a series of regular payments from a superannuation provider when the payee has satisfied a condition of release. These regular payments can be paid weekly, fortnightly, monthly, quarterly or annually. A super income stream may be: • an account-based super income stream • a capped defined benefit income stream which includes a: – lifetime pension, regardless of when it started – lifetime annuity that existed prior to 1 July 2017 – life expectancy pension or annuity that existed prior to 1 July 2017 – market-linked pension or annuity that existed prior to 1 July 2017 – reversionary death benefit income stream. • an account-based super income stream • a capped defined benefit income stream which includes a: – lifetime pension, regardless of when it started – lifetime annuity that existed prior to 1 July 2017 – life expectancy pension or annuity that existed prior to 1 July 2017 – market-linked pension or annuity that existed prior to 1 July 2017 – reversionary death benefit income stream. – lifetime pension, regardless of when it started – lifetime annuity that existed prior to 1 July 2017 – life expectancy pension or annuity that existed prior to 1 July 2017 – market-linked pension or annuity that existed prior to 1 July 2017 – reversionary death benefit income stream. Note: A commutation of an income stream is not a super income stream payment. It is a super lump sum. Refer to Schedule 12 – Tax table for superannuation lump sums. Defined benefit income cap The general defined benefit income cap for the 2025–26 financial year is $125,000. The defined benefit income cap may be reduced depending on the payee's circumstances. Components of a super income stream Before you can work out the withholding amount, you must calculate the components of the super income stream. A super income stream may have two components: • taxable component, which can include either or both of an: – element taxed in the fund (taxed element) – element untaxed in the fund (untaxed element) • tax-free component. • taxable component, which can include either or both of an: – element taxed in the fund (taxed element) – element untaxed in the fund (untaxed element) • tax-free component. – element taxed in the fund (taxed element) – element untaxed in the fund (untaxed element) Tax file number (TFN) declarations Receiving and applying TFN declarations The answers your payees provide on their Tax file number declaration helps determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% for resident payees and 45% for foreign resident payees (ignoring any cents), if a super income stream payment is made to your payee and they: • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN, or have made an enquiry with us. • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN, or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration that they have lodged a Tax file number application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets, or Medicare levy adjustments. Do not withhold any amount for study and training support loans. When not to apply the no-TFN withholding rate Do not apply the no-TFN withholding rate to: • the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years of age or over and the total of these amounts is below their defined benefit income cap • the taxed element of an account-based super income stream where the payee is 60 years or over. • the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years of age or over and the total of these amounts is below their defined benefit income cap • the taxed element of an account-based super income stream where the payee is 60 years or over. In these circumstances no withholding is required. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Working out the withholding amount Factors to consider Factors to consider when working out the withholding amount include: • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments – for example, weekly, fortnightly or monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments – for example, weekly, fortnightly or monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. Payments to Australian residents This schedule is divided into five parts . The part you use to calculate the amount required to be withheld depends on the type of super income stream you pay and the age of the recipient. These are outlined below: • account-based super income stream – use part A of this schedule • capped defined benefit income stream and: – payee is under 60 years of age at any time during the financial year, including: o disability super income streams o death benefit (including reversionary) income streams where the deceased was aged less than 60 – use part A (note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) – payee turns 60 years of age during the financial year or starts their super income stream part way through the year at age 60 or older – use part E for post 60 income stream payments – payee is 60 years of age or over for the full financial year: o a taxable component – taxed element and or a tax-free component – use part B o a taxable component – untaxed element only – use part C o a mixture of the above components – use part D – payee is under 60 years of age, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years of age or older at the time of death – use part E. • account-based super income stream – use part A of this schedule • capped defined benefit income stream and: – payee is under 60 years of age at any time during the financial year, including: o disability super income streams o death benefit (including reversionary) income streams where the deceased was aged less than 60 – use part A (note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) – payee turns 60 years of age during the financial year or starts their super income stream part way through the year at age 60 or older – use part E for post 60 income stream payments – payee is 60 years of age or over for the full financial year: o a taxable component – taxed element and or a tax-free component – use part B o a taxable component – untaxed element only – use part C o a mixture of the above components – use part D – payee is under 60 years of age, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years of age or older at the time of death – use part E. – payee is under 60 years of age at any time during the financial year, including: o disability super income streams o death benefit (including reversionary) income streams where the deceased was aged less than 60 – use part A (note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) – payee turns 60 years of age during the financial year or starts their super income stream part way through the year at age 60 or older – use part E for post 60 income stream payments – payee is 60 years of age or over for the full financial year: o a taxable component – taxed element and or a tax-free component – use part B o a taxable component – untaxed element only – use part C o a mixture of the above components – use part D – payee is under 60 years of age, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years of age or older at the time of death – use part E. o disability super income streams o death benefit (including reversionary) income streams where the deceased was aged less than 60 – use part A (note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) o a taxable component – taxed element and or a tax-free component – use part B o a taxable component – untaxed element only – use part C o a mixture of the above components – use part D Payments to foreign residents If a super income stream is to be paid to a foreign resident, you will need to check if there is a tax treaty with their country of residence. If the super income stream is assessable in the other country because of the treaty, no withholding is required in Australia. If a foreign resident's super income stream is assessable in Australia, you are required to withhold from the payment. Rounding of withholding amounts Ignore any cents in an income stream before using any of the steps in this schedule to calculate withholding. Withholding amounts calculated using the steps are rounded to the nearest dollar. Results ending in 50 cents are rounded upwards. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Part A Use this part where the payee is: • below 60 years of age and is receiving a super income stream including a death benefit income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. • below 60 years of age and is receiving a super income stream including a death benefit income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. Note: If the payee turns 60 during the financial year and is in receipt of a capped defined benefit income stream, then you will also need to complete part E for post-60 income stream payments. Taxable component contains taxed and untaxed elements Withholding steps Step 1: Use the following table to work out which elements of the taxable component withholding applies to. How to apply withholding when taxable component contains untaxed element Age of the payee Taxable component of super income stream contains Withholding applies to the following element(s) Untaxed element Taxed element Below 60 years Yes Yes Sum of untaxed and taxed elements Below 60 years No Yes Taxed element Any age Yes No Untaxed element Note: Do not withhold where the payee is receiving an account-based super income stream with a taxed element and tax-free component and is aged 60 years or older. Step 2: Use the appropriate PAYG withholding tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the super income stream payment cycle – that is, weekly, fortnightly or monthly. Note: Some payees aged 60 years or over may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, use Schedule 9 – Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 1. Step 3: Some payees may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super income stream – taxable component Age of payee Tax offset Below preservation age Nil 60 years or over Untaxed element × 10% Super death benefits paid to a dependant Age of deceased Age of recipient Tax offset Below 60 years Below 60 years Taxed element × 15% Below 60 years 60 years or over Untaxed element × 10% 60 years or over Any age Untaxed element × 10% Disability super income stream – taxable component Age of payee Tax offset Below preservation age Taxed element × 15% Untaxed element = Nil 60 years or over Untaxed element × 10% Untaxed element = Nil Step 4: For some payees, the application of the offset from step 3 leads to under withholding for their Medicare levy. An offset adjustment is required where the tax offset calculated in step 3 is greater than zero. Use the applicable formulas below to calculate the offset adjustment amount. You will need to calculate the weekly equivalent of the taxable component or untaxed element if making fortnightly, monthly or quarterly payments. If an offset adjustment is not required, set the offset adjustment to zero. Adjustment amounts per taxable component amount Equivalent amount (on a weekly basis) Offset adjustment amount Under 60 years 60 years or over Less than the Medicare levy threshold for singles Nil Nil Greater than the Medicare levy threshold for singles, but less than the Medicare levy shade out point (SOP) for singles (Taxable component − Medicare levy threshold for singles) × 0.10 (Untaxed element − Medicare levy threshold for singles) × 0.10 Greater than or equal to the Medicare levy SOP for singles, but less than $1,181 Taxable component × 0.02 Untaxed element × 0.02 Greater than $1,180 Nil Nil Medicare levy parameters are contained in Schedule 1 – Statement of formulas for calculating amounts to be withheld. Step 5: Calculate the notional amount to withhold by first subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Notional amount to withhold = withholding amount − tax offset Then compare the notional amount to withhold with the offset adjustment amount calculated at step 4. If the notional amount to withhold is: • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. Tax-free component If the super income stream is being paid to a payee under 60 years of age, you do not need to consider their tax-free component when calculating their withholding. Example: Case A – Payee is under 60 years of age This example uses the PAYG withholding tax tables that apply from 1 July 2024. Veronica, 58, receives a fortnightly disability super income stream of $1,400 comprising: • a tax-free component of $300 • a taxable component − taxed element of $1,100. Veronica's preservation age is 60. Step 1: Veronica is 58 years of age therefore withholding applies to the taxable component. Step 2: As Veronica is paid fortnightly, use the Fortnightly tax table at ato.gov.au/taxtables to work out the withholding required from the $1,100 taxed element. This amount is $70, if Veronica is claiming the tax-free threshold. Step 3: Since Veronica is below her preservation age and is receiving a disability super income stream, she is entitled to a tax offset. Tax offset = taxed element × 15% = $1,100 × 15% = $165 Step 4: Calculate Veronica's fortnightly offset adjustment amount. As Veronica's fortnightly payment is more than $1,000 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,250 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component − Medicare levy threshold for singles) × 0.10 = ($1,100 − $1,000) × 0.10 = $10.00 = $10 per fortnight (round to the nearest dollar) Veronica's offset adjustment amount is $10 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($70 as worked out in step 2) by the value of the tax offset ($165 as worked out in step 3). That is: Notional withholding amount = $70 − $165 = -$95 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Veronica's fortnightly super income stream is $10. This is the offset adjustment amount which will cover the Medicare levy payable. Example: Case A – Payee is under 60 years of age This example uses the PAYG withholding tax tables that apply from 1 July 2024. Veronica, 58, receives a fortnightly disability super income stream of $1,400 comprising: • a tax-free component of $300 • a taxable component − taxed element of $1,100. Veronica's preservation age is 60. Step 1: Veronica is 58 years of age therefore withholding applies to the taxable component. Step 2: As Veronica is paid fortnightly, use the Fortnightly tax table at ato.gov.au/taxtables to work out the withholding required from the $1,100 taxed element. This amount is $70, if Veronica is claiming the tax-free threshold. Step 3: Since Veronica is below her preservation age and is receiving a disability super income stream, she is entitled to a tax offset. Tax offset = taxed element × 15% = $1,100 × 15% = $165 Step 4: Calculate Veronica's fortnightly offset adjustment amount. As Veronica's fortnightly payment is more than $1,000 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,250 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component − Medicare levy threshold for singles) × 0.10 = ($1,100 − $1,000) × 0.10 = $10.00 = $10 per fortnight (round to the nearest dollar) Veronica's offset adjustment amount is $10 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($70 as worked out in step 2) by the value of the tax offset ($165 as worked out in step 3). That is: Notional withholding amount = $70 − $165 = -$95 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Veronica's fortnightly super income stream is $10. This is the offset adjustment amount which will cover the Medicare levy payable. • a tax-free component of $300 • a taxable component − taxed element of $1,100. Part B Use this part if the payee is receiving a capped defined benefit income stream during the year and is: • 60 years of age or over and • their super income stream is made up of: – tax-free component – taxable component − taxed element – tax-free component and the taxable component − taxed element. • 60 years of age or over and • their super income stream is made up of: – tax-free component – taxable component − taxed element – tax-free component and the taxable component − taxed element. – tax-free component – taxable component − taxed element – tax-free component and the taxable component − taxed element. Withholding steps Step 1: Convert the super income stream components the payee received for the period to an annualised amount and use the following table to work out whether withholding applies, and if so, what amount it applies to. Income stream components Does withholding apply? Sum of the annualised tax-free component and taxed element is less than the defined benefit income cap No withholding applies. No further steps are necessary. Sum of annualised tax-free component and taxed element is greater than the defined benefit income cap Withholding applies to 50% of the amount over the cap. Go to step 2. Step 2: Calculate the weekly, fortnightly or monthly equivalent of the amount from step 1 in excess of the cap. For example, if payments are made weekly, divide the excess by 52. If you pay fortnightly, divide the excess by 26. If you pay monthly, divide the excess by 12 (ignore cents in the result). Step 3: Divide the amount calculated at step 2 by two (ignore cents in the result). Step 4: Use the appropriate PAYG withholding tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 3. The tax table you use depends on the income stream payment cycle covers – that is, weekly, fortnightly or monthly. These examples use the PAYG withholding tax tables that apply from 1 July 2024. Example: Case B (i) – Capped defined benefit income stream where the annual entitlement is under the cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising: • a tax-free component of $200 • a taxable component − taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $125,000 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $125,000. As Courtney is over 60 years of age and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $125,000 for the financial year, no withholding is required. Example: Case B (ii) – Capped defined benefit income stream where the annual entitlement exceeds the cap Bill, 63, receives a fortnightly capped defined benefit income stream of $6,550 comprising: • a tax-free component of $750 • a taxable component − taxed element of $5,800. Bill is entitled to the full defined benefit income cap amount of $125,000 as there are no factors present that reduce this cap. Step 1: The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $19,500 and annualised taxed element of $150,800 totalling $170,300, which is greater than the defined benefit income cap of $125,000. Withholding applies to 50% of the amount over the cap. Go to step 2. Step 2: Calculate the fortnightly equivalent of the amount in excess of the cap. $170,300 − $125,000 = $45,300 $45,300 ÷ 26 = $1,742 (ignoring cents) Step 3: Divide the amount calculated at step 2 by two. $1,742 ÷ 2 = $871 (ignoring any cents) Step 4: Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 3. As Bill has claimed the tax-free threshold the withholding amount is $24. Example: Case B (i) – Capped defined benefit income stream where the annual entitlement is under the cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising: • a tax-free component of $200 • a taxable component − taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $125,000 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $125,000. As Courtney is over 60 years of age and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $125,000 for the financial year, no withholding is required. • a tax-free component of $200 • a taxable component − taxed element of $1,800. Example: Case B (ii) – Capped defined benefit income stream where the annual entitlement exceeds the cap Bill, 63, receives a fortnightly capped defined benefit income stream of $6,550 comprising: • a tax-free component of $750 • a taxable component − taxed element of $5,800. Bill is entitled to the full defined benefit income cap amount of $125,000 as there are no factors present that reduce this cap. Step 1: The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $19,500 and annualised taxed element of $150,800 totalling $170,300, which is greater than the defined benefit income cap of $125,000. Withholding applies to 50% of the amount over the cap. Go to step 2. Step 2: Calculate the fortnightly equivalent of the amount in excess of the cap. $170,300 − $125,000 = $45,300 $45,300 ÷ 26 = $1,742 (ignoring cents) Step 3: Divide the amount calculated at step 2 by two. $1,742 ÷ 2 = $871 (ignoring any cents) Step 4: Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 3. As Bill has claimed the tax-free threshold the withholding amount is $24. • a tax-free component of $750 • a taxable component − taxed element of $5,800. Part C Use this part if the payee is receiving a capped defined benefit income stream and: • is 60 years of age or over, and • their income stream is only made up of a taxable component − untaxed element. • is 60 years of age or over, and • their income stream is only made up of a taxable component − untaxed element. Withholding steps Step 1: Use the appropriate PAYG withholding tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to this pay period's taxable component − untaxed element. The tax table you use depends on the income stream payment cycle – that is, weekly, fortnightly or monthly. Note: Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, use Schedule 9 – Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 1. Step 2: Determine the tax offset for the payment. Convert the untaxed element the payee received this period to an annualised amount. Use the following table to work out the amount of tax offset that applies. Untaxed element – annualised amount Tax offset Equal to or greater than the defined benefit income cap Tax offset is capped at 10% of the Defined benefit income cap. Less than the defined benefit income cap Tax offset is calculated at 10% of the untaxed element. Step 3: If the annualised amount from step 2 is less than the cap, then: Tax offset = untaxed element for the payment × 10% If the annualised amount from step 2 is greater than the cap, then the annual tax offset is capped at 10% of the cap. Therefore, the tax offset for the payment is reduced to the weekly, fortnightly or monthly equivalent of the capped tax offset amount. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount − tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Example: Case C – Capped defined benefit income stream comprised of a taxable component − untaxed element only This example uses the PAYG withholding tax tables that apply from 1 July 2024. Vera, 68, receives a weekly super income stream of $2,500 comprised only of a taxable component − untaxed element. Step 1: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the taxable component − untaxed element for $2,500 is $624 (Vera has claimed the tax-free threshold). Step 2: The annual equivalent of Vera's weekly super income stream untaxed element ($2,500 × 52 = $130,000) is greater than the defined benefit income cap of $125,000. Therefore, Vera's tax offset is capped at $12,500 for the financial year. Step 3: As Vera is over 60 years of age she is eligible for a 10% tax offset of the untaxed element. The weekly tax offset amount is capped at $12,500 ÷ 52 = $240 (ignore cents) This weekly offset amount exceeds this cap ($13,000 ÷ 52 = $250). Therefore, the weekly tax offset is reduced to $240. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount − tax offset Amount to withhold = $624 − $240 Amount to withhold = $384 Example: Case C – Capped defined benefit income stream comprised of a taxable component − untaxed element only This example uses the PAYG withholding tax tables that apply from 1 July 2024. Vera, 68, receives a weekly super income stream of $2,500 comprised only of a taxable component − untaxed element. Step 1: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the taxable component − untaxed element for $2,500 is $624 (Vera has claimed the tax-free threshold). Step 2: The annual equivalent of Vera's weekly super income stream untaxed element ($2,500 × 52 = $130,000) is greater than the defined benefit income cap of $125,000. Therefore, Vera's tax offset is capped at $12,500 for the financial year. Step 3: As Vera is over 60 years of age she is eligible for a 10% tax offset of the untaxed element. The weekly tax offset amount is capped at $12,500 ÷ 52 = $240 (ignore cents) This weekly offset amount exceeds this cap ($13,000 ÷ 52 = $250). Therefore, the weekly tax offset is reduced to $240. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount − tax offset Amount to withhold = $624 − $240 Amount to withhold = $384 Part D Use this part where the payee is receiving a capped defined benefit income stream and: • is 60 years of age or over, and • their income stream is made up of one or more of: – tax-free component and/or taxable component − taxed element – taxable component − untaxed element. • is 60 years of age or over, and • their income stream is made up of one or more of: – tax-free component and/or taxable component − taxed element – taxable component − untaxed element. – tax-free component and/or taxable component − taxed element – taxable component − untaxed element. Withholding steps Work out the amount subject to withholding Step 1: Convert all of the components of the whole income stream the payee received during this period to an annualised amount. Then add together all the annualised components that make up the income stream. Use the table below to determine whether you go to step 2 or part C. Income stream components Tax-free Taxed element Untaxed element Sum of components Next step Yes Yes Yes Equal to or greater than the defined benefit income cap Go to step 2 Yes Yes Yes Less than the defined benefit income cap Go to part C (untaxed component) Step 2: Add the annualised tax-free component and annualised taxed element. Subtract the cap from this amount. If this is less than the cap, go to step 5. Step 3: Calculate the weekly, fortnightly or monthly equivalent of the amount at step 2. For example, if you pay the payee weekly, divide the excess by 52. If you pay fortnightly, divide the excess by 26. If you pay monthly, divide the excess by 12 (ignore cents in the result). Step 4: Divide the amount calculated at step 3 by two (ignore cents in the result). The result is the amount subject to withholding. Step 5: Calculate the weekly, fortnightly or monthly equivalent of the untaxed element and add this to the amount calculated at step 4 (if applicable). Step 6: Use the appropriate PAYG withholding tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 5. The tax table you use depends on the income stream payment cycle – that is, weekly, fortnightly or monthly. Calculate the tax offset applicable Step 7: If the sum of the annualised tax-free component and the annualised taxed element is equal or greater than the cap, then the payee is not entitled to a tax offset. If the sum of the annualised tax-free component and the annualised taxed element is less than the cap, the payee is entitled to a reduced tax offset. Subtract from the cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the annual tax offset amount. Calculate the weekly, fortnightly or monthly equivalent of this tax offset. For example, if you pay the payee weekly, divide the amount by 52. If you pay fortnightly, divide the amount by 26. If you pay monthly, divide the amount by 12 (ignore cents in the result). Work out the amount to withhold Step 8: Subtract the tax offset per payment (step 7) from the withholding amount (step 6). Amount to withhold = withholding amount − tax offset These examples use the PAYG withholding tax tables that apply from 1 July 2024. Example: Case D (i) – Payee is over 60 years old and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component − taxed element $120,000 • taxable component − untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the annualised components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $125,000 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $125,000 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 − $125,000 = $25,000 Step 3: Calculate the weekly equivalent of the amount in excess of $125,000 calculated at step 2. $25,000 ÷ 52 = $480 (ignore any cents) Step 4: Divide the amount calculated at step 3 by two. $480 ÷ 2 = $240 (ignore any cents) Step 5: Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000 ÷ 52) and add it to the amount calculated at step 4 ($240). $1,192 + $240 = $1,432 Step 6: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $282. Calculate the tax offset applicable Step 7: Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $125,000, she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $282 − 0 Total amount to withhold is $282. Example: Case D (ii) – Payee is over 60 years of age and receives all elements of a capped defined benefit income stream Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $135,000 comprising: • taxable component − taxed element $92,000 • taxable component − untaxed element $33,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the components. $92,000 + $33,000 + $10,000 = $135,000 As the sum is over the $125,000 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $125,000 cap from the result. Sum of tax-free component and taxed element. $10,000 + $92,000 = $102,000 Amount in excess of cap. $102,000 − $125,000 = -$23,000 As $102,000 is less than $125,000 there is no excess amount. Step 3 and Step 4: These steps are not necessary as no excess amount was calculated at step 2. Step 5: Add the untaxed element of the taxable component $1,269 (ie. fortnightly equivalent of $33,000) to the amount calculated at step 4 (Nil). $1,269 + Nil = $1,269 Step 6: Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $112. Calculate the tax offset applicable Step 7: As Fred's tax-free component and taxed element is less than the $125,000 cap, he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($125,000 − amount at step 2) × 10% ($125,000 − $102,000) × 10% = $2,300 The tax offset amount is capped at $2,300. As Fred is being paid on a fortnightly basis divide the offset by 26. $2,300 ÷ 26 = $88 (ignore any cents). Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $112 − $88 Total amount to withhold is $24. Example: Case D (iii) – Payee is over 60 years old and receives some elements of a capped defined benefit income stream Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising of: • taxable component − taxed element $0 • taxable component − untaxed element $180,000 • tax-free component $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $125,000 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $125,000 cap from this amount. $30,000 + $0 = $30,000 $30,000 − $125,000 = -$95,000 As $30,000 is less than the $125,000 cap, there is no excess amount. Step 3 and Step 4: These steps are not necessary as no excess amount was calculated at step 2. Step 5: Add the untaxed element of the taxable component $3,461 (that is, weekly equivalent of $180,000) to the amount calculated at step 4 (Nil). $3,461 + Nil = $3,461 Step 6: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $992. Calculate the tax offset applicable Step 7: As Bob's tax-free component is less than the $125,000 cap, then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($125,000 − amount at step 2) × 10% ($125,000 − $30,000) × 10% = $9,500 The tax offset amount is capped at $9,500. As Bob is paid weekly divide the offset by 52. $9,500 ÷ 52 = $182 (ignore cents) Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $992 − $182 Total amount to withhold is $810. Example: Case D (i) – Payee is over 60 years old and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component − taxed element $120,000 • taxable component − untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the annualised components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $125,000 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $125,000 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 − $125,000 = $25,000 Step 3: Calculate the weekly equivalent of the amount in excess of $125,000 calculated at step 2. $25,000 ÷ 52 = $480 (ignore any cents) Step 4: Divide the amount calculated at step 3 by two. $480 ÷ 2 = $240 (ignore any cents) Step 5: Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000 ÷ 52) and add it to the amount calculated at step 4 ($240). $1,192 + $240 = $1,432 Step 6: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $282. Calculate the tax offset applicable Step 7: Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $125,000, she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $282 − 0 Total amount to withhold is $282. • taxable component − taxed element $120,000 • taxable component − untaxed element $62,000 • tax-free component $30,000. Example: Case D (ii) – Payee is over 60 years of age and receives all elements of a capped defined benefit income stream Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $135,000 comprising: • taxable component − taxed element $92,000 • taxable component − untaxed element $33,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the components. $92,000 + $33,000 + $10,000 = $135,000 As the sum is over the $125,000 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $125,000 cap from the result. Sum of tax-free component and taxed element. $10,000 + $92,000 = $102,000 Amount in excess of cap. $102,000 − $125,000 = -$23,000 As $102,000 is less than $125,000 there is no excess amount. Step 3 and Step 4: These steps are not necessary as no excess amount was calculated at step 2. Step 5: Add the untaxed element of the taxable component $1,269 (ie. fortnightly equivalent of $33,000) to the amount calculated at step 4 (Nil). $1,269 + Nil = $1,269 Step 6: Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $112. Calculate the tax offset applicable Step 7: As Fred's tax-free component and taxed element is less than the $125,000 cap, he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($125,000 − amount at step 2) × 10% ($125,000 − $102,000) × 10% = $2,300 The tax offset amount is capped at $2,300. As Fred is being paid on a fortnightly basis divide the offset by 26. $2,300 ÷ 26 = $88 (ignore any cents). Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $112 − $88 Total amount to withhold is $24. • taxable component − taxed element $92,000 • taxable component − untaxed element $33,000 • tax-free component $10,000. Example: Case D (iii) – Payee is over 60 years old and receives some elements of a capped defined benefit income stream Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising of: • taxable component − taxed element $0 • taxable component − untaxed element $180,000 • tax-free component $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $125,000 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $125,000 cap from this amount. $30,000 + $0 = $30,000 $30,000 − $125,000 = -$95,000 As $30,000 is less than the $125,000 cap, there is no excess amount. Step 3 and Step 4: These steps are not necessary as no excess amount was calculated at step 2. Step 5: Add the untaxed element of the taxable component $3,461 (that is, weekly equivalent of $180,000) to the amount calculated at step 4 (Nil). $3,461 + Nil = $3,461 Step 6: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $992. Calculate the tax offset applicable Step 7: As Bob's tax-free component is less than the $125,000 cap, then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($125,000 − amount at step 2) × 10% ($125,000 − $30,000) × 10% = $9,500 The tax offset amount is capped at $9,500. As Bob is paid weekly divide the offset by 52. $9,500 ÷ 52 = $182 (ignore cents) Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $992 − $182 Total amount to withhold is $810. • taxable component − taxed element $0 • taxable component − untaxed element $180,000 • tax-free component $30,000. Part E Use this part if the payee: • was 60 years or older for the full financial year and they started their capped defined benefit income stream for the first time part-way during the year [complete step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete step 1(b)], or • was aged 59 years or younger for the full financial year and has a capped defined benefit income stream that is a reversionary death benefit income stream where the deceased was aged 60 or over at the time of death [complete step 1(c)]. • was 60 years or older for the full financial year and they started their capped defined benefit income stream for the first time part-way during the year [complete step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete step 1(b)], or • was aged 59 years or younger for the full financial year and has a capped defined benefit income stream that is a reversionary death benefit income stream where the deceased was aged 60 or over at the time of death [complete step 1(c)]. Note: If the payee is in receipt of multiple capped defined benefit income streams (maybe from multiple sources) or where the payee is in receipt of their own income stream at the same time as they are receiving a reversionary death benefit income stream, then the reduction of the cap may not be correct in all circumstances. Steps to reduce the defined benefit income cap These steps are illustrative for the 2025-26 financial year. Steps to reduce the defined benefit income cap Step 1 Use whichever is applicable to the payee's circumstances: a. Work out the number of days from when you first paid a super income stream to 30 June 2026. b. Work out the number of days from your payee's birthday to 30 June 2026. c. Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2026. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. Step 2 Days worked out from step 1 as a percentage of the year (number of days ÷ 365 × 100) Step 3 Multiply the general defined benefit income cap ($125,000) by step 2. The result is the payee's reduced defined benefit income cap. Step 4 Work out the withholding amount using the reduced defined benefit income cap. Refer to the examples for guidance. a. Work out the number of days from when you first paid a super income stream to 30 June 2026. b. Work out the number of days from your payee's birthday to 30 June 2026. c. Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2026. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. These examples use the PAYG withholding tax tables that apply from 1 July 2024. Examples: Case E (i): Turning 60 during the financial year On 1 July 2025 Loraine was 59 years of age receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2025. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when Loraine turns 60, therefore she will be subject to a different tax treatment on the income she receives after turning 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year, made up of the following: • a tax-free component of $400 • a taxable component − taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2025-26 financial year as follows: • Step 1: Number of days from Loraine's birthday to 30 June 2026 is 292 • Step 2: Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3: Multiply the general defined benefit cap by step 2 result: $125,000 × 80% Loraine's reduced defined benefit income cap is $100,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component − taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days ÷ 14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $100,000. $108,160 − $100,000 = $8,160 Loraine is paid fortnightly, therefore: $8,160 ÷ 20 (remaining fortnights) = $408 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $408 ÷ 2 = $204 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. Note: You will need to provide a PAYG payment summary – superannuation income stream for payments made to the payee before turning 60 and a separate payment summary for payments made to the payee after turning 60, even if there is no withholding. If a payee only had an untaxed element or a combination of all three elements then you will need to go to part C or part D respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the 'Steps to reduce the defined benefit income cap' section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year – income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2025. Step 1: Convert all the components of the income stream to an annualised amount. Total income stream $6,000 × 26 = $156,000 Taxed element $3,000 × 26 = $78,000 Untaxed element $1,000 × 26 = $26,000 Tax-free component $2,000 × 26 = $52,000 Step 2: Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 × 80% = $124,800 Step 3: From step 2 in part D, add together the annualised tax-free component and taxed element that has been reduced by applying the percentage Loraine was over 60. $41,600 + $62,400 = $104,000 Step 4: Subtract Loraine's reduced cap of $100,000 from $104,000. Result is $4,000 Step 5: Divide the result in step 4 by the remaining fortnights $4,000 ÷ 20 = $200 (ignore cents) Step 6: Divide the amount at step 5 by two. $200 ÷ 2 = $100. Add Loraine's fortnight untaxed element amount $1,000. This totals $1,100. Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount for $1,100 is $70. As Loraine's annualised tax-free component and taxed element is above her cap (as per step 4 above) no tax offset is applicable. Examples: Case E (iii): Starting an income stream during the financial year Sarah is 65 years of age and she first starts her capped defined benefit income stream on 30 December 2025. Sarah's reduced defined benefit income cap for the 2025-26 financial year is worked out as follows: Step 1: Number of days from Sarah's first income stream payment to 30 June 2026 = 183 Step 2: Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% Step 3: Multiply the general defined benefit cap by step 2 result: $125,000 × 50.137% Sarah's reduced defined benefit income cap is $62,671 (rounded to the nearest dollar). Sarah's income stream for the period between 30 December 2025 and 30 June 2026 comprises: • taxable component − taxed element: $49,400 • taxable component − untaxed element: $19,500 • tax-free component: $14,950 Sarah's total income stream payments from 30 December 2025 is $83,850. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly, you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days ÷ 14 days = 13 Work out the amount subject to withholding Step 1: Add together all the components. $49,400 + $19,500 + $14,950 = $83,850 As the sum is over the $62,671 reduced cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $62,671 reduced cap from this amount. Sum the tax-free component and taxed element $49,400 + $14,950 = $64,350 Amount in excess of cap $64,350 − $62,671 = $1,679 Step 3: Calculate the fortnightly equivalent of the amount in excess of $62,671 calculated at step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $1,679 ÷ 13 = $129 (ignore cents) Step 4: Divide the amount calculated at step 3 by two. $129 ÷ 2 = $64 (ignore cents) Step 5: Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at step 4. ($19,500 ÷ 13) = $1,500 $1,500 + $64 = $1,564 Step 6: Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $168. Calculate the tax offset applicable Step 7: Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $62,671, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible, you would apply the following: • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2025 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $168 − 0 Total amount to withhold is $168. Case E (iv): Starting an income stream during the financial year – income stream does not include all components If Sarah only had a tax-free component and/or a taxable component − taxed element or an untaxed element, then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below in this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. Example: Case E (v): Reversionary death benefit income where the payee is under 60 years of age and the deceased was at least aged 60 Freya, 57, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2026; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary death benefit income stream. As Freya has an existing capped defined benefit income stream, Freya's reversionary death benefit income stream will be subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2025-26 financial year is worked out as follows, based on her reversionary death benefit income stream: • Step 1: Number of days from Freya's first income stream payment to 30 June 2026 is 124 • Step 2: Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3: Multiply the general defined benefit cap by step 2 result: $125,000 × 33.973% Freya's reduced defined benefit income cap is $42,466. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the defined benefit income she received from the date of death of her partner. Freya is paid fortnightly and her own super income for the financial year is $70,000, which comprises: • taxable component − taxed element $60,000 • taxable component − untaxed element $0 • tax-free component $10,000. Her own income stream is taxed under part A of this schedule. Freya's defined benefit income cap is reduced further by the amount of her personal super income for this period of time: $42,466 − (0.33973 × $70,000). Freya's reduced defined benefit cap is now $18,685 (rounded to the nearest dollar). Freya's reversionary death benefit income stream comprises: • taxable component − taxed element $30,000 • taxable component − untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2026 is $50,000. Reversionary income in excess of the reduced cap of $18,685 is $31,315. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1: Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 − $18,685 = $21,315 Freya is paid fortnightly from 28 February 2026, therefore: $21,315 ÷ 8 = $2,664 (ignoring cents) Step 2: Divide the amount calculated at step 1 by two. $2,664 ÷ 2 = $1,332 (ignoring cents) Step 3: Convert the untaxed element into fortnightly payments. $10,000 ÷ 8 = $1,250 Step 4: Add the amounts calculated at step 2 and step 3 $1,332 + $1,250 = $2,582 Step 5: Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 4. Freya recognises that she has multiple taxable income streams and, therefore, has not claimed the tax-free threshold on her reversionary income stream payment. Therefore, the withholding amount on $2,582 is $696. Step 6: As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries – superannuation income stream: (1) PAYG payment summary – superannuation income stream (Freya's personal income stream) Applicable dates: 01/07/2025 – 30/06/2026 Tax withheld $988 Taxable component − taxed element $60,000 Taxable component − untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary – superannuation income stream (reversionary death benefit income stream) Applicable dates: 28/02/2026 – 30/06/2026 Tax withheld $5,568 Taxable component − taxed element $30,000 Taxable component − untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. Any entitlement to a tax offset will be calculated upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her partner died before or after he was 60, or • Freya turns 60 during the financial year and her partner died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year. If Freya was under 60 for the full financial year and Freya's partner had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya turns 60 during the financial year and her partner died aged under 60, and she was in receipt of the reversionary death benefit income stream for the full financial year, you reduce the defined benefit income cap based on the date she turned 60 years of age, and you would follow the relevant steps that are set out in the Loraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary death benefit income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However, the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. Examples: Case E (i): Turning 60 during the financial year On 1 July 2025 Loraine was 59 years of age receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2025. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when Loraine turns 60, therefore she will be subject to a different tax treatment on the income she receives after turning 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year, made up of the following: • a tax-free component of $400 • a taxable component − taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2025-26 financial year as follows: • Step 1: Number of days from Loraine's birthday to 30 June 2026 is 292 • Step 2: Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3: Multiply the general defined benefit cap by step 2 result: $125,000 × 80% Loraine's reduced defined benefit income cap is $100,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component − taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days ÷ 14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $100,000. $108,160 − $100,000 = $8,160 Loraine is paid fortnightly, therefore: $8,160 ÷ 20 (remaining fortnights) = $408 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $408 ÷ 2 = $204 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. Note: You will need to provide a PAYG payment summary – superannuation income stream for payments made to the payee before turning 60 and a separate payment summary for payments made to the payee after turning 60, even if there is no withholding. If a payee only had an untaxed element or a combination of all three elements then you will need to go to part C or part D respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the 'Steps to reduce the defined benefit income cap' section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. • a tax-free component of $400 • a taxable component − taxed element of $4,800. • Step 1: Number of days from Loraine's birthday to 30 June 2026 is 292 • Step 2: Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3: Multiply the general defined benefit cap by step 2 result: $125,000 × 80% • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component − taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the 'Steps to reduce the defined benefit income cap' section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year – income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2025. Step 1: Convert all the components of the income stream to an annualised amount. Total income stream $6,000 × 26 = $156,000 Taxed element $3,000 × 26 = $78,000 Untaxed element $1,000 × 26 = $26,000 Tax-free component $2,000 × 26 = $52,000 Step 2: Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 × 80% = $124,800 Step 3: From step 2 in part D, add together the annualised tax-free component and taxed element that has been reduced by applying the percentage Loraine was over 60. $41,600 + $62,400 = $104,000 Step 4: Subtract Loraine's reduced cap of $100,000 from $104,000. Result is $4,000 Step 5: Divide the result in step 4 by the remaining fortnights $4,000 ÷ 20 = $200 (ignore cents) Step 6: Divide the amount at step 5 by two. $200 ÷ 2 = $100. Add Loraine's fortnight untaxed element amount $1,000. This totals $1,100. Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount for $1,100 is $70. As Loraine's annualised tax-free component and taxed element is above her cap (as per step 4 above) no tax offset is applicable. Examples: Case E (iii): Starting an income stream during the financial year Sarah is 65 years of age and she first starts her capped defined benefit income stream on 30 December 2025. Sarah's reduced defined benefit income cap for the 2025-26 financial year is worked out as follows: Step 1: Number of days from Sarah's first income stream payment to 30 June 2026 = 183 Step 2: Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% Step 3: Multiply the general defined benefit cap by step 2 result: $125,000 × 50.137% Sarah's reduced defined benefit income cap is $62,671 (rounded to the nearest dollar). Sarah's income stream for the period between 30 December 2025 and 30 June 2026 comprises: • taxable component − taxed element: $49,400 • taxable component − untaxed element: $19,500 • tax-free component: $14,950 Sarah's total income stream payments from 30 December 2025 is $83,850. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly, you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days ÷ 14 days = 13 Work out the amount subject to withholding Step 1: Add together all the components. $49,400 + $19,500 + $14,950 = $83,850 As the sum is over the $62,671 reduced cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $62,671 reduced cap from this amount. Sum the tax-free component and taxed element $49,400 + $14,950 = $64,350 Amount in excess of cap $64,350 − $62,671 = $1,679 Step 3: Calculate the fortnightly equivalent of the amount in excess of $62,671 calculated at step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $1,679 ÷ 13 = $129 (ignore cents) Step 4: Divide the amount calculated at step 3 by two. $129 ÷ 2 = $64 (ignore cents) Step 5: Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at step 4. ($19,500 ÷ 13) = $1,500 $1,500 + $64 = $1,564 Step 6: Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $168. Calculate the tax offset applicable Step 7: Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $62,671, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible, you would apply the following: • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2025 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) − tax offset (step 7) = $168 − 0 Total amount to withhold is $168. • taxable component − taxed element: $49,400 • taxable component − untaxed element: $19,500 • tax-free component: $14,950 • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2025 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Case E (iv): Starting an income stream during the financial year – income stream does not include all components If Sarah only had a tax-free component and/or a taxable component − taxed element or an untaxed element, then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below in this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below in this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. Example: Case E (v): Reversionary death benefit income where the payee is under 60 years of age and the deceased was at least aged 60 Freya, 57, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2026; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary death benefit income stream. As Freya has an existing capped defined benefit income stream, Freya's reversionary death benefit income stream will be subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2025-26 financial year is worked out as follows, based on her reversionary death benefit income stream: • Step 1: Number of days from Freya's first income stream payment to 30 June 2026 is 124 • Step 2: Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3: Multiply the general defined benefit cap by step 2 result: $125,000 × 33.973% Freya's reduced defined benefit income cap is $42,466. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the defined benefit income she received from the date of death of her partner. Freya is paid fortnightly and her own super income for the financial year is $70,000, which comprises: • taxable component − taxed element $60,000 • taxable component − untaxed element $0 • tax-free component $10,000. Her own income stream is taxed under part A of this schedule. Freya's defined benefit income cap is reduced further by the amount of her personal super income for this period of time: $42,466 − (0.33973 × $70,000). Freya's reduced defined benefit cap is now $18,685 (rounded to the nearest dollar). Freya's reversionary death benefit income stream comprises: • taxable component − taxed element $30,000 • taxable component − untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2026 is $50,000. Reversionary income in excess of the reduced cap of $18,685 is $31,315. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1: Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 − $18,685 = $21,315 Freya is paid fortnightly from 28 February 2026, therefore: $21,315 ÷ 8 = $2,664 (ignoring cents) Step 2: Divide the amount calculated at step 1 by two. $2,664 ÷ 2 = $1,332 (ignoring cents) Step 3: Convert the untaxed element into fortnightly payments. $10,000 ÷ 8 = $1,250 Step 4: Add the amounts calculated at step 2 and step 3 $1,332 + $1,250 = $2,582 Step 5: Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 4. Freya recognises that she has multiple taxable income streams and, therefore, has not claimed the tax-free threshold on her reversionary income stream payment. Therefore, the withholding amount on $2,582 is $696. Step 6: As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries – superannuation income stream: (1) PAYG payment summary – superannuation income stream (Freya's personal income stream) Applicable dates: 01/07/2025 – 30/06/2026 Tax withheld $988 Taxable component − taxed element $60,000 Taxable component − untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary – superannuation income stream (reversionary death benefit income stream) Applicable dates: 28/02/2026 – 30/06/2026 Tax withheld $5,568 Taxable component − taxed element $30,000 Taxable component − untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. Any entitlement to a tax offset will be calculated upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her partner died before or after he was 60, or • Freya turns 60 during the financial year and her partner died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year. If Freya was under 60 for the full financial year and Freya's partner had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya turns 60 during the financial year and her partner died aged under 60, and she was in receipt of the reversionary death benefit income stream for the full financial year, you reduce the defined benefit income cap based on the date she turned 60 years of age, and you would follow the relevant steps that are set out in the Loraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary death benefit income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However, the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • Step 1: Number of days from Freya's first income stream payment to 30 June 2026 is 124 • Step 2: Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3: Multiply the general defined benefit cap by step 2 result: $125,000 × 33.973% • taxable component − taxed element $60,000 • taxable component − untaxed element $0 • tax-free component $10,000. • taxable component − taxed element $30,000 • taxable component − untaxed element $10,000 • tax-free component $10,000. • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her partner died before or after he was 60, or • Freya turns 60 during the financial year and her partner died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year. • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. Super death benefits Dependants Dependants include all children of the deceased under 18 years old, any spouse of the deceased (including a former spouse and a current or former de facto spouse), and any person with whom the deceased had an interdependency relationship. An interdependency relationship includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. A dependant can also be a person who was financially dependent on the deceased. Non-dependants A person who is not a dependant of the deceased is not able to receive a super income stream from the deceased. A super death benefit income stream that was being paid to a non-dependant prior to 1 July 2007 is taxed in the same manner as a super death benefit income stream paid to a dependant. Reversionary income streams A death benefit income stream can either be reversionary or non-reversionary. A reversionary death benefit income stream is a super income stream that reverts to the entitled beneficiary automatically upon the member's death, if the death benefit payment is not a reversionary income stream then it is treated as if it was the member's income stream. Supporting information Defined benefit income cap The defined benefit income cap is relevant if the payee is either: • 60 years of age or over • Under 60 years of age and a death benefits dependant, where the deceased died aged 60 or over. • 60 years of age or over • Under 60 years of age and a death benefits dependant, where the deceased died aged 60 or over. The defined benefit income cap applies if the payee receives one or more superannuation income stream benefits that are 'defined benefit income' to which 'concessional tax treatment' applies. The defined benefit income cap does not have taxation consequences outside of these circumstances. The defined benefit income cap is an annual cap that is reset, and may be reduced, each year. From 1 July 2017, the 'defined benefit income cap' limits the amount of tax-free income the payee can receive from a capped defined benefit income stream (pension or annuity). For the 2025–26 financial year, the defined benefit income cap is $125,000 (the $1.2 million general transfer balance cap divided by 16). Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1964, they reach their preservation age of 60 on 1 October 2024. The table below outlines the transitional period where the preservation age increased progressively from 55 to 60. As the transitional period has been completed, for the 2024–25 and future financial years the preservation age is 60 for all payees born after 30 June 1964. For those payees born before that date, they have already reached their preservation age. Preservation age – transitional period Date of birth Preservation age Before 1/7/1960 55 1/7/1960–30/6/1961 56 1/7/1961–30/6/1962 57 1/7/1962–30/6/1963 58 1/7/1963–30/6/1964 59 After 30/6/1964 60 Cap conversion table The full year cap on defined benefit income streams is $125,000 as of 1 July 2025, and is subject to indexation. The cap may also need to be reduced – see part E. The table below converts the $125,000 annual cap into the weekly, fortnightly or monthly equivalent Total income stream Annual amount less than $125,000 Annual amount $125,000 or greater Weekly equivalent $1 to $2,403 $2,404 or greater Fortnightly equivalent $1 to $4,807 $4,808 or greater Monthly equivalent $1 to $10,416 $10,417 or greater Conversion table for income streams commencing during current financial year The table below can be used to determine the period to use for calculating withholding for income streams that start during the financial year: Age of payee If reversionary death benefit income stream When income stream started Calculate portion of income stream for the following period Over 60 years for full financial year Any age for deceased Any time during the year Start of income stream to end of financial year Turns 60 years during financial year Not a reversionary death benefit income stream (ie. payee's own income stream) Before payee turns 60 The day the payee turns 60 to end of year Turns 60 years during financial year Not a reversionary death benefit income stream (ie. payee's own income stream) After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was less than 60 years Before payee turns 60 Day payee turns 60 to end of year Turns 60 years during financial year Deceased was less than 60 years After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more Before Payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more After payee turns 60 Start of income stream to end of financial year Under 60 years for full financial year Deceased was 60 years or more At any time during the year Start of income stream to end of financial year Payment summaries You are required to issue a PAYG payment summary – superannuation income stream to the payee for the total of the payments made in the financial year by 14 July. This date may be earlier if the payee requests it. For 'account-based' income streams, you are only required to provide a payment summary to the payee where there is a requirement to withhold. You do not need to provide a payment summary for the period after the payee turned 60 years of age. Example: Sue turns 60 on 1 March 2026. You are required to provide a payment summary to Sue for the period 1 July 2025 to 1 March 2026. No payment summary is required for the period 2 March 2026 to 30 June 2026. Example: Sue turns 60 on 1 March 2026. You are required to provide a payment summary to Sue for the period 1 July 2025 to 1 March 2026. No payment summary is required for the period 2 March 2026 to 30 June 2026. For 'capped defined benefit' income streams, where a payee turns 60 during the year you must issue two separate payment summaries – one for the period prior to the payee turning 60 and one for the period from the payee's 60th birthday. A payment summary is required to be issued to a payee in receipt of a super income stream even if no tax was withheld. Payment summaries can also be printed using software that conforms to our reporting specifications. This schedule applies to withholding payments covered by Subdivision 12-B, 12-C and 12-D of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if a payee has asked you to withhold a higher amount from their payments than would normally be required. A payee's request to have additional amounts withheld should be in writing but can be in any format that suits your business. For example, an email request could be used, or you may design a paper or computer-based form for this purpose. Your agreement to the arrangement will be indicated by withholding in accordance with the payee's request. No additional record is required. The total amount to withhold is the normal amount calculated on the payee's earnings (based on the applicable withholding schedule or regulation) plus the additional amount requested by the payee. How to work out the withholding amount To work out the amount to withhold, you must: 1. Use the appropriate tax table at ato.gov.au/taxtables to look up the normal amount of withholding for the period using instructions in that tax table. 2. Work out the additional amount the payee wants withheld in accordance with their written request. 3. Add the amount from step 1 to the amount from step 2. Example: A payee's weekly earnings are $563.00. The payee and the payer have agreed that the payer will withhold an additional $50 a week from the payee's earnings. The payer uses the tax withheld calculator to find the base amount to withhold of $39 (for a payee claiming the tax free threshold in the 2024–25 income year). The total amount to withhold is $39 + $50 = $89. 1. Use the appropriate tax table at ato.gov.au/taxtables to look up the normal amount of withholding for the period using instructions in that tax table. 2. Work out the additional amount the payee wants withheld in accordance with their written request. 3. Add the amount from step 1 to the amount from step 2. Example: A payee's weekly earnings are $563.00. The payee and the payer have agreed that the payer will withhold an additional $50 a week from the payee's earnings. The payer uses the tax withheld calculator to find the base amount to withhold of $39 (for a payee claiming the tax free threshold in the 2024–25 income year). The total amount to withhold is $39 + $50 = $89. This schedule applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule This schedule applies to payments to individuals – including backpackers – who are working in Australia and hold at the time of the payment either a: a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. This schedule applies to all payments made to working holiday makers, including: • salary and wages • allowances • termination payments (taxable component only) • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • payments to actors and entertainers. • salary and wages • allowances • termination payments (taxable component only) • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • payments to actors and entertainers. If you employ individuals under the Seasonal Worker Programme and Pacific Labour Scheme, or Pacific Australia Labour Mobility scheme, the tax table for working holiday makers does not apply. If you made an employment termination payment to a working holiday maker, withholding does not apply to the tax-free component. Generally, allowances are added to normal earnings and the amount to withhold using this schedule is calculated on the total amount of earnings and allowances. The withholding treatment and reporting requirements for various allowance types outlined in Withholding for allowances also applies to working holiday makers. Working out the withholding amount To work out the amount you need to withhold, you must: • input the total payments you will make to your employee for the pay period into the Working holiday makers Withholding lookup tool at ato.gov.au/taxtables • use the appropriate column to find the correct amount to withhold: – column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001 and the employee has given you a tax file number (TFN) – column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $135,000 and the employee has given you a TFN – column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $135,001 to $190,000 and the employee has given you a TFN – column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $190,000 and the employee has given you a TFN – column 6 if you are registered and the employee has not given you a TFN. Example: using the withholding lookup tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. They have provided their TFN on a Tax file number declaration. The total payments you have made to them do not exceed $45,000 for the 2024–25 income year. To work out the correct amount to withhold, input $680 into column 1 in the Working holiday makers Withholding lookup tool. The tool will automatically calculate the withholding result of $102 in column 2. This is the amount you withhold, as a registered employer, where the employee has given you a TFN. • input the total payments you will make to your employee for the pay period into the Working holiday makers Withholding lookup tool at ato.gov.au/taxtables • use the appropriate column to find the correct amount to withhold: – column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001 and the employee has given you a tax file number (TFN) – column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $135,000 and the employee has given you a TFN – column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $135,001 to $190,000 and the employee has given you a TFN – column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $190,000 and the employee has given you a TFN – column 6 if you are registered and the employee has not given you a TFN. – column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001 and the employee has given you a tax file number (TFN) – column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $135,000 and the employee has given you a TFN – column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $135,001 to $190,000 and the employee has given you a TFN – column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $190,000 and the employee has given you a TFN – column 6 if you are registered and the employee has not given you a TFN. Example: using the withholding lookup tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. They have provided their TFN on a Tax file number declaration. The total payments you have made to them do not exceed $45,000 for the 2024–25 income year. To work out the correct amount to withhold, input $680 into column 1 in the Working holiday makers Withholding lookup tool. The tool will automatically calculate the withholding result of $102 in column 2. This is the amount you withhold, as a registered employer, where the employee has given you a TFN. Registered employer You need to register with us before you employ a working holiday maker. If you are registered, you will be able to withhold at a flat rate of 15% up to $45,000 in total payments made to each individual working holiday maker within an income year. Where total payments exceed $45,000, see Table A in this schedule for the applicable withholding rate. Unregistered employer If you have not registered with us to withhold at working holiday maker tax rates, you are required to withhold at foreign resident rates. These are specified in the tax tables for weekly, fortnightly or monthly payments at ato.gov.au/taxtables . Using a formula If you have developed your own payroll or accounting software package, use the formulas and coefficients outlined below to calculate the withholding amount. The formulas comprise linear equations of the form y = ax , where: • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Working holiday makers income tax rates Table A: Working holiday makers income tax rates for 2024–25 Taxable income Tax rate Value (a) $0 – $45,000 15% on each $1 up to $45,000 0.15 $45,001 – $135,000 30% on each $1 over $45,000 to $135,000 0.30 $135,001 – $190,000 37% on each $1 over $135,000 to $190,000 0.37 $190,001 & over 45% on each $1 over $190,000 0.45 If no TFN is provided you must withhold at 45% on total payments made. If using formulas, the value of ' a ' is 0.45. Example 1: using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. They have provided their TFN on a Tax file number declaration, and total payments you have made to them for the income year do not exceed $45,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a × x ) = 0.15 × 2,825 = 423.75 or $424 (rounded to nearest dollar). Example 2: when payments exceed $45,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417). They have earnings for the month of May 2025 of $8,173.20. They have provided their TFN on a Tax file number declaration and the total payments you have made to them from January 2025 to April 2025, in the 2024–25 income year, is $47,000. Last month's payment resulted in total payments exceeding $45,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 30 cents for every dollar of earnings over $45,000 (to $135,000). Current pay = $8,173.20 The value of ' a ' in the formula is 0.30. Withholding = 0.30 × 8,173 = 2,451.90 or $2,452 (rounded to the nearest dollar). Example 1: using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. They have provided their TFN on a Tax file number declaration, and total payments you have made to them for the income year do not exceed $45,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a × x ) = 0.15 × 2,825 = 423.75 or $424 (rounded to nearest dollar). Example 2: when payments exceed $45,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417). They have earnings for the month of May 2025 of $8,173.20. They have provided their TFN on a Tax file number declaration and the total payments you have made to them from January 2025 to April 2025, in the 2024–25 income year, is $47,000. Last month's payment resulted in total payments exceeding $45,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 30 cents for every dollar of earnings over $45,000 (to $135,000). Current pay = $8,173.20 The value of ' a ' in the formula is 0.30. Withholding = 0.30 × 8,173 = 2,451.90 or $2,452 (rounded to the nearest dollar). Note: Working holiday makers cannot claim Medicare levy adjustments or tax offsets to reduce withholding. If your working holiday maker has claimed a Medicare levy adjustment on a Medicare levy variation declaration or a tax offset on a Withholding declaration, don't make any adjustments to the amount you withhold. Any working holiday maker who is an Australian resident for tax purposes will be able to claim Medicare levy adjustments and tax offsets that they are entitled to when they lodge their income tax return. Rounding of withholding amounts The withholding amounts calculated as a result of applying the above rates and formula are rounded to the nearest dollar. Values ending in 50 cents and higher are rounded to the next higher dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent. Where withholding is calculated on the top marginal rate of tax or when no TFN is provided, ignore cents in the withholding result. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the Working holiday makers Withholding lookup tool at ato.gov.au/taxtables . The results obtained when using the coefficients in this schedule may differ slightly from the tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. TFN declarations Your employee may indicate that they are a working holiday maker in their TFN declaration. Even if they don't, you will need to withhold amounts using the rates shown in Table A (provided they have given you a valid TFN). This applies to either: a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. To confirm the visa status of a working holiday maker, go to the 'Department of Immigration and Border Protection's Visa Entitlement Verification Online' (VEVO) webpage. This is where you can check visa details and conditions. Working holiday makers cannot claim tax offsets. If they have claimed a tax offset on the Tax file number declaration, do not adjust the amount you withhold. Working holiday makers cannot have a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Australian Apprenticeship Support Loan (AASL) debt. Working holiday makers cannot receive Community Development Employment Projects (CDEP) payments or Lump sum B payments. If a TFN has not been provided You must withhold 45% from payments to a working holiday maker (ignoring cents), if: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at Question 1 of the Tax file number declaration that they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 45% from any payment you make unless we tell you not to. A working holiday maker who has not quoted a TFN must still be provided with an income statement (or payment summary) with a payment type code 'H'.", "Related_Explanatory_Statements": "LI 2025/15 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202515/00001", "Unmatched_Content": "I, Emma Rosenzweig, Deputy Commissioner of Taxation, make the following instrument. | 5. Scale 1 and 2 apply whether or not the employee is entitled to any leave loading."}
{"Instrument_Reference": "LI 2024/18", "Title": "Taxation Administration (Withholding Schedules) Instrument 2024", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2024", "Date_of_Issue": "30 May 2024", "Signatory": "Emma Rosenzweig Deputy Commissioner of Taxation", "Registration_Number": "F2024L00664", "Registration_Date": "11 June 2024", "Body": "1 Name: This instrument is the Taxation Administration (Withholding Schedules) Instrument 2024. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 July 2024. 1 July 2024. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 15-25 in Schedule 1 to the TAA. | 4 Definitions: In this instrument: ATO means the Australian Taxation Office. Quick code means an alphanumeric code beginning with 'QC' that can be used to navigate to a specific page on the ATO website, by typing the code into the website search bar. Note: The ATO website is www.ato.gov.au . This instrument contains quick code references to help people to navigate to specific pages on that website. TAA means the Taxation Administration Act 1953. | 5 Repeals: (1) The whole of the Taxation Administration Withholding Schedules 2023 is repealed. (2) The whole of the Taxation Administration Act 1953 - Pay as you go withholding - Tax table for additional amounts to withhold as a result of an agreement to increase withholding is repealed. | 6 Schedules: The Schedules to this instrument contain withholding schedules that specify the amounts, formulas and procedures to be used for working out the amount to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D in Schedule 1 to the TAA. Each item in a Schedule has effect according to its terms. | 7 Guide to Schedules: The Schedules to this instrument deal with the matters specified in the following table and can be found on the ATO website using the corresponding quick code. Number Quick code Title 1 QC102416 Schedule 1-Statement of formulas for calculating amounts to be withheld 2 QC102417 Schedule 2-Tax table for individuals employed in the horticultural or shearing industry 3 QC102418 Schedule 3-Tax table for actors, variety artists and other entertainers 4 QC102419 Schedule 4-Tax table for return to work payments 5 QC102438 Schedule 5-Tax table for back payments, commissions, bonuses and similar payments 6 QC102420 Schedule 6-Tax table for annuities 7 QC102421 Schedule 7-Tax table for unused leave payments on termination of employment 8 QC102422 Schedule 8-Statement of formulas for calculating study and training support loans components 9 QC102423 Schedule 9-Tax table for seniors and pensioners 10 QC102424 Schedule 10-Tax table for payments made under voluntary agreements 11 QC102425 Schedule 11-Tax table for employment termination payments 12 QC102426 Schedule 12-Tax table for superannuation lump sums 13 QC102439 Schedule 13-Tax table for superannuation income streams 14 QC102427 Schedule 14-Tax table for additional amounts to withhold as a result of an agreement to increase withholding 15 QC102428 Schedule 15-Tax table for working holiday makers | 8 Guide to other relevant documents and links: The Schedules to this instrument refer to other documents or links in italics that are specified in the following table and can be found on the ATO website using the corresponding quick code. Quick code Title QC102413 Fortnightly tax table QC25766 Interdependency relationship QC102435 Medicare levy adjustment weekly tax table QC17088 Medicare levy variation declaration QC26159 PAYG payment summary - employment termination payment QC22557 PAYG payment summary - foreign employment QC21978 PAYG payment summary - individual non-business QC19550 PAYG payment summary - superannuation income stream QC35966 PAYG payment summary - superannuation lump sum QC27073 Payments under a voluntary agreement QC19282 Request for determination of the deductible amount of UPP of an Australian pension or annuity QC102431 Study and training support loans fortnightly tax table QC102430 Study and training support loans monthly tax table QC102429 Study and training support loans weekly tax table QC16161 Tax file number declaration QC27134 Tax file number - application or enquiry for individuals QC16945 Tax tables QC102434 Tax table for daily and casual workers QC26218 Taxation of termination payments QC16223 Voluntary agreement for PAYG withholding QC102414 Weekly tax table QC16347 Withholding declaration QC18292 Withholding declaration - short version for seniors and pensioners QC51680 Withholding for allowances QC16601 Withholding from leave payments for continuing employees This schedule applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. About this schedule Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table at ato.gov.au/taxtables, can be calculated using the formulas and coefficients contained in this schedule. Using this schedule If you develop your own payroll or accounting software package, this schedule provides the formulas and coefficients you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis. Separate scales apply to: • foreign residents • employees who have claimed or not claimed the tax-free threshold • employees claiming a full or half-exemption from the Medicare levy. • foreign residents • employees who have claimed or not claimed the tax-free threshold • employees claiming a full or half-exemption from the Medicare levy. To assist employers who don't have a software package, our website ato.gov.au provides the following tools which are based on the formulas in this schedule: • tax withheld calculator • tax tables. • tax withheld calculator • tax tables. Payments covered include: • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour-hire workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour-hire workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). Do not use this schedule for payments made to individuals employed under a working holiday makers visa. You must use Schedule 15 - Tax table for working holiday makers for all payments made to them, including lump sum payments. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the 'Sample data' section in this schedule. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables at ato.gov.au/taxtables. The differences result from the rounding of components. Withholding calculated using either method is accepted. Other statements of formulas Statements of formulas for other classes of payees are also available. These include: • Schedule 8 - Statement of formulas for calculating study and training support loans components • Schedule 2 - Tax table for individuals employed in the horticultural or shearing industry • Schedule 3 - Tax table for actors, variety artists and other entertainers • Schedule 9 - Tax table for seniors and pensioners • Schedule 15 - Tax table for working holiday makers. • Schedule 8 - Statement of formulas for calculating study and training support loans components • Schedule 2 - Tax table for individuals employed in the horticultural or shearing industry • Schedule 3 - Tax table for actors, variety artists and other entertainers • Schedule 9 - Tax table for seniors and pensioners • Schedule 15 - Tax table for working holiday makers. Coefficients for calculation of amounts to be withheld (withholding amounts) from weekly payments Where the tax-free threshold is not claimed in Tax file number declaration - Scale 1 Weekly earnings (x) less than $ a b 150 0.1600 0.1600 371 0.2117 7.7550 515 0.1890 -0.6702 932 0.3227 68.2367 2,246 0.3200 65.7202 3,303 0.3900 222.9510 3,303 & over 0.4700 487.2587 Where the employee claimed the tax-free threshold in Tax file number declaration - Scale 2 Weekly earnings (x) less than $ a b 361 - - 500 0.1600 57.8462 625 0.2600 107.8462 721 0.1800 57.8462 865 0.1890 64.3365 1,282 0.3227 180.0385 2,596 0.3200 176.5769 3,653 0.3900 358.3077 3,653 & over 0.4700 650.6154 Foreign residents - Scale 3 Weekly earnings (x) less than $ a b 2,596 0.3000 0.3000 3,653 0.3700 181.7308 3,653 & over 0.4500 474.0385 Where a tax file number (TFN) was not provided by employee - Scale 4 Earnings Tax rate Resident $1 & over 0.4700 Foreign resident $1 & over 0.4500 Where the employee claimed the FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 Weekly earnings (x) less than $ a b 361 - - 721 0.1600 57.8462 865 0.1690 64.3365 1,282 0.3027 180.0385 2,596 0.3000 176.5769 3,653 0.3700 358.3077 3,653 & over 0.4500 650.6154 Where the employee claimed the HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 Weekly earnings (x) less than $ a b 361 - - 721 0.1600 57.8462 843 0.1690 64.3365 865 0.2190 106.4962 1,053 0.3527 222.1981 1,282 0.3127 180.0385 2,596 0.3100 176.5769 3,653 0.3800 358.3077 3,653 & over 0.4600 650.6154 Notes | 1. Scale 1 contains a negative value for one of the b coefficients. This is intentional.: 2. If you have 27 fortnightly, or 53 weekly pays in a financial year, refer to withholding additional amounts from employee earnings section. | 3. Scales 1, 2, 3, 5 and 6 may be applied only where employees have provided their TFN.: 4. For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result. | 6. Tax offsets may be allowed only where scales 2, 5 or 6 are applied.: 7. Scale 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for residents only. 8. For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $26,000 ($500 per week) or less. Where the taxable income exceeds $26,000 but is less than $32,500 ($625 per week), the levy is shaded in at the rate of 10% of the excess over $26,000. Where a person's taxable income is $32,501 ($625 per week) or more, Medicare is levied at the rate of 2% of total taxable income. 9. The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows: Medicare levy parameters Parameter Scale 2 Scale 6 Weekly earnings threshold 500 843 Weekly earnings shade-in threshold 625 1,053 Medicare levy family threshold 43,846 43,846 Weekly family threshold divisor 52 52 Additional child 4,027 4,027 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 500.0000 843.1900 Medicare levy 0.0200 0.0100 Using a formula Overview The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts - see 'Working out the weekly earnings'). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts - see 'Working out the weekly earnings'). The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to the sections on 'Tax offsets' and 'Medicare levy adjustment' in this schedule. Sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments has been provided in this schedule. Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table at ato.gov.au/taxtables. This applies if earnings exceed $3,400 weekly or $6,800 fortnightly. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Use these rounding rules across all scales except scale 4 (where employee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated. When there are 53 pays in a financial year In some years, you may have 53 pays instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. You should let your employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amount in the table below. Extra withholding amount, 53 pays Weekly earnings $ Additional withholding $ 875 to 2,574 3 2,575 to 3,649 6 3,650 & over 12 When there are 27 pays in a financial year In some years, you may have 27 pays instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. You should let employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amounts in the table below. Extra withholding amount, 27 pays Fortnightly earnings $ Additional withholding $ 1,750 to 5,149 12 5,150 to 7,249 26 7,250 & over 47 Working out the weekly earnings The method of working out the weekly earnings (x) for the purpose of applying the formulas is as follows: Example Weekly income $467.59 Add allowance subject to withholding $9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Calculating withholding fortnightly, monthly or quarterly amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. Bi-monthly payments For payers who make bi-monthly payments, obtain the sum of payments made for the month. Then calculate withholding using the monthly steps outlined above. Divide the monthly withholding amount by two to determine the bi-monthly withholding amount. Tax offsets The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows: • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. Medicare levy adjustment A Medicare levy adjustment is not allowed where withholding amounts have been calculated using Scales 1, 3, 4 or 5. The amount obtained using Scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable. When an employee is entitled to an adjustment To claim the Medicare levy adjustment (available in certain situations), your employee must lodge a Medicare levy variation declaration with their Tax file number declaration. Some employees may be liable for an increased rate of the Medicare levy surcharge as a result of the income for surcharge purposes tests. They can lodge a Medicare levy variation declaration, asking you to increase the amount to be withheld from their payments. An employee who has lodged both a completed Tax file number declaration and a Medicare levy variation declaration may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following: • $500 or more where scale 2 is applied • $843 or more where scale 6 is applied. • $500 or more where scale 2 is applied • $843 or more where scale 6 is applied. To claim the adjustment, the employee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration. Calculating the Medicare levy adjustment To calculate the Medicare levy adjustment, your software package will need to be able to distinguish those employees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration. Where employees have answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration. You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for employees with weekly earnings of one of the following: • $625 or more where Scale 2 is applied • $1,053 or more where Scale 6 is applied. • $625 or more where Scale 2 is applied • $1,053 or more where Scale 6 is applied. Values used in the calculations may be regarded as variables. Weekly family threshold (WFT) Where scale 2 or scale 6 is applied • Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: WFT = $843.19 (43,846 ÷ 52) (rounded to the nearest cent). • Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 4,027 and add the result to 43,846 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example: If the employee has shown two dependent children at question 12: WFT = ([4,027 × 2] + 43,846) ÷ 52 WFT = 998.0769 or $998.08 (rounded to the nearest cent) • Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: WFT = $843.19 (43,846 ÷ 52) (rounded to the nearest cent). • Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 4,027 and add the result to 43,846 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. WFT = $843.19 (43,846 ÷ 52) (rounded to the nearest cent). a. multiply the number of children shown at question 12 by 4,027 and add the result to 43,846 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. If the employee has shown two dependent children at question 12: WFT = ([4,027 × 2] + 43,846) ÷ 52 WFT = 998.0769 or $998.08 (rounded to the nearest cent) Shading out point (SOP) The SOP relative to an employee's WFT is calculated as follows: Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result. Example: Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([4,027 × 6] + 43,846) ÷ 52 WFT = 1,307.8462 or $1,307.85 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,307.85 × 0.1) ÷ 0.0800 SOP = 1,634.8125 or $1,634 (ignoring cents) Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([4,027 × 6] + 43,846) ÷ 52 WFT = 1,307.8462 or $1,307.85 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,307.85 × 0.1) ÷ 0.0800 SOP = 1,634.8125 or $1,634 (ignoring cents) Weekly levy adjustment (WLA) Where Scale 2 is applied Where weekly earnings are $500 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to the section 'Working out the weekly earnings' in this schedule), in the following formulas: 1. If x is less than $625, WLA = (x - 500) × 0.1 2. If x is $625 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([x - WFT] × 0.0800) 1. If x is less than $625, WLA = (x - 500) × 0.1 2. If x is $625 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([x - WFT] × 0.0800) Where Scale 6 is applied Where weekly earnings are $843 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to the section 'Working out the weekly earnings' in this schedule), in the following formulas: 1. If x is less than $1,053, WLA = (x - 843.19) × 0.05 2. If x is $1,053 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0100) - ([x - WFT] × 0.0400) 1. If x is less than $1,053, WLA = (x - 843.19) × 0.05 2. If x is $1,053 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0100) - ([x - WFT] × 0.0400) In each case, WLA should be rounded to the nearest dollar. Values ending in 50 cents should be rounded to the next higher dollar. Examples Example 1: Employee's weekly earnings are $535.33 and Scale 2 is applied. x = 535.99 As x is less than $625, WLA is calculated using formula (1): WLA = (535.99 - 500) × 0.1 = 3.5990 or $4.00 (rounded to the nearest dollar) Example 2: Employee's weekly earnings are $1,064.25 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 1,064.99 WFT = ([4,027 × 3] + 43,846) ÷ 52 = 1,075.5192 or $1,075.52 (rounded to the nearest cent) As x is greater than $1,053 and less than WFT, WLA is calculated using formula (2): WLA = 1,064.99 × 0.01 = 10.6499 or $11.00 (rounded to the nearest dollar) Example 3: Employee's weekly earnings are $1,200.47 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 1,200.99 WFT = ([4,027 × 4] + 43,846) ÷ 52 = 1,152.9615 or $1,152.96 (rounded to the nearest cent) SOP = (1,152.96 × 0.1) ÷ 0.08 = 1,441.2000 or $1,441 (ignoring cents) As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (1,152.96 × 0.020) - ([1,200.99 - 1,152.96] × 0.0800) = 19.2168 or $19.00 (rounded to the nearest dollar) Employee's weekly earnings are $535.33 and Scale 2 is applied. x = 535.99 As x is less than $625, WLA is calculated using formula (1): WLA = (535.99 - 500) × 0.1 = 3.5990 or $4.00 (rounded to the nearest dollar) Example 2: Employee's weekly earnings are $1,064.25 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 1,064.99 WFT = ([4,027 × 3] + 43,846) ÷ 52 = 1,075.5192 or $1,075.52 (rounded to the nearest cent) As x is greater than $1,053 and less than WFT, WLA is calculated using formula (2): WLA = 1,064.99 × 0.01 = 10.6499 or $11.00 (rounded to the nearest dollar) Example 3: Employee's weekly earnings are $1,200.47 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 1,200.99 WFT = ([4,027 × 4] + 43,846) ÷ 52 = 1,152.9615 or $1,152.96 (rounded to the nearest cent) SOP = (1,152.96 × 0.1) ÷ 0.08 = 1,441.2000 or $1,441 (ignoring cents) As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (1,152.96 × 0.020) - ([1,200.99 - 1,152.96] × 0.0800) = 19.2168 or $19.00 (rounded to the nearest dollar) Fortnightly levy adjustment Multiply rounded weekly levy adjustment by two. Example: Employee's fortnightly earnings are $1,887.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,887.52 ÷ 2 = $943.76 x = 943.99 WFT = ([4,027 × 1] + 43,846) ÷ 52 = 920.6346 or $920.63 (rounded to the nearest cent) SOP = (920.63 × 0.1) ÷ 0.08 = 1,150.7875 or $1,150 (ignoring cents) As x is greater than WFT and less than SOP, formula (3) is used: WLA = (920.63 × 0.020) - ([943.99 - 920.63] × 0.0800) = 16.5438 or $17.00 (rounded to the nearest dollar) The fortnightly levy adjustment is therefore $34.00 ($17.00 × 2). Employee's fortnightly earnings are $1,887.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,887.52 ÷ 2 = $943.76 x = 943.99 WFT = ([4,027 × 1] + 43,846) ÷ 52 = 920.6346 or $920.63 (rounded to the nearest cent) SOP = (920.63 × 0.1) ÷ 0.08 = 1,150.7875 or $1,150 (ignoring cents) As x is greater than WFT and less than SOP, formula (3) is used: WLA = (920.63 × 0.020) - ([943.99 - 920.63] × 0.0800) = 16.5438 or $17.00 (rounded to the nearest dollar) The fortnightly levy adjustment is therefore $34.00 ($17.00 × 2). Monthly levy adjustment Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar. Example: Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $843.19 As x is greater than $625 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar) The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $843.19 As x is greater than $625 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar) The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Quarterly levy adjustment Multiply rounded weekly levy adjustment by 13. General examples Example 1: Employee's weekly earnings are $1,333.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, Scale 2 is applied. x = 1,333.99 Weekly withholding amount (y) = (a × x) - b = (0.3200 × 1,333.99) - 176.5769 = 250.2999 or $250.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,230.40) and less than the SOP ($1,538) appropriate to an employee with five children. Formula (3) applies. = (1,230.40 × 0.0200) - ([1,333.99 - 1,230.40] × 0.0800) = 24.6080 - 8.2872 = 16.3208 or $16.00 (rounded to nearest dollar) Net weekly withholding amount $250.00 - $16.00 = $234.00 Example 2: Employee's fortnightly earnings are $1,299.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, Scale 5 is applied. Convert to weekly equivalent = (1,299.30 ÷ 2) = 649.65 or $649 (ignore cents) x = 649.99 Weekly withholding amount (y) = (a × x) - b = (0.1600 × 649.99) - 57.8462 = 46.1522 or $46.00 (rounded to nearest dollar) Fortnightly withholding amount $46.00 × 2 = $92.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $92.00 - $63.00 = $29.00 Example 3: Employee's monthly earnings are $5,400.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $1,150 appropriate to an employee with one child. Therefore, Scale 2 is applied. Convert to weekly equivalent = ($5,400.33 + 0.01) × 3 ÷ 13 = 1,246.2323 or $1,246 (ignore cents) x = 1,246.99 Weekly withholding amount (y) = (a × x) - b = (0.3227 × 1,246.99) - 180.0385 = 222.3652 or $222.00 (rounded to nearest dollar) Monthly withholding amount $222.00 × 13 ÷ 3 = $962.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $962.00 - $113.00 = $849.00 Employee's weekly earnings are $1,333.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, Scale 2 is applied. x = 1,333.99 Weekly withholding amount (y) = (a × x) - b = (0.3200 × 1,333.99) - 176.5769 = 250.2999 or $250.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,230.40) and less than the SOP ($1,538) appropriate to an employee with five children. Formula (3) applies. = (1,230.40 × 0.0200) - ([1,333.99 - 1,230.40] × 0.0800) = 24.6080 - 8.2872 = 16.3208 or $16.00 (rounded to nearest dollar) Net weekly withholding amount $250.00 - $16.00 = $234.00 Example 2: Employee's fortnightly earnings are $1,299.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, Scale 5 is applied. Convert to weekly equivalent = (1,299.30 ÷ 2) = 649.65 or $649 (ignore cents) x = 649.99 Weekly withholding amount (y) = (a × x) - b = (0.1600 × 649.99) - 57.8462 = 46.1522 or $46.00 (rounded to nearest dollar) Fortnightly withholding amount $46.00 × 2 = $92.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $92.00 - $63.00 = $29.00 Example 3: Employee's monthly earnings are $5,400.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $1,150 appropriate to an employee with one child. Therefore, Scale 2 is applied. Convert to weekly equivalent = ($5,400.33 + 0.01) × 3 ÷ 13 = 1,246.2323 or $1,246 (ignore cents) x = 1,246.99 Weekly withholding amount (y) = (a × x) - b = (0.3227 × 1,246.99) - 180.0385 = 222.3652 or $222.00 (rounded to nearest dollar) Monthly withholding amount $222.00 × 13 ÷ 3 = $962.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $962.00 - $113.00 = $849.00 Calculating withholding amounts for payments made on a daily or casual basis The withholding amounts shown in the Tax table for daily and casual workers can be expressed in a mathematical form, using the formulas and coefficients provided. To work out withholding amounts using the formulas: 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at Scale 2 where an employee is claiming the tax-free threshold. (The employee must have claimed the tax-free threshold to use the Tax table for daily and casual workers.) 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at Scale 2 where an employee is claiming the tax-free threshold. (The employee must have claimed the tax-free threshold to use the Tax table for daily and casual workers.) 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. Where the employee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Schedule 9 - Tax table for seniors and pensioners. Sample data Withholding amounts Weekly withholding amounts Amounts to be withheld, weekly Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 116 19.00 0.00 35.00 0.00 0.00 117 19.00 0.00 35.00 0.00 0.00 149 24.00 0.00 45.00 0.00 0.00 150 24.00 0.00 45.00 0.00 0.00 249 45.00 0.00 75.00 0.00 0.00 250 45.00 0.00 75.00 0.00 0.00 360 69.00 0.00 108.00 0.00 0.00 361 69.00 0.00 108.00 0.00 0.00 370 71.00 2.00 111.00 2.00 2.00 371 71.00 2.00 111.00 2.00 2.00 499 95.00 22.00 150.00 22.00 22.00 500 95.00 22.00 150.00 22.00 22.00 514 98.00 26.00 154.00 25.00 25.00 515 98.00 26.00 154.00 25.00 25.00 624 133.00 55.00 187.00 42.00 42.00 625 134.00 55.00 187.00 42.00 42.00 720 164.00 72.00 216.00 58.00 58.00 721 165.00 72.00 216.00 58.00 58.00 842 204.00 95.00 253.00 78.00 78.00 843 204.00 95.00 253.00 78.00 78.00 864 211.00 99.00 259.00 82.00 83.00 865 211.00 99.00 259.00 82.00 83.00 931 233.00 121.00 279.00 102.00 107.00 932 233.00 121.00 280.00 102.00 107.00 1,052 271.00 160.00 316.00 139.00 149.00 1,053 272.00 160.00 316.00 139.00 150.00 1,281 345.00 234.00 384.00 208.00 221.00 1,282 345.00 234.00 385.00 208.00 221.00 1,844 525.00 414.00 553.00 377.00 395.00 1,845 525.00 414.00 553.00 377.00 396.00 2,119 613.00 502.00 636.00 459.00 481.00 2,120 613.00 502.00 636.00 460.00 481.00 2,245 653.00 542.00 673.00 497.00 520.00 2,246 653.00 542.00 674.00 498.00 520.00 2,490 749.00 621.00 747.00 571.00 596.00 2,491 749.00 621.00 747.00 571.00 596.00 2,595 789.00 654.00 778.00 602.00 628.00 2,596 790.00 655.00 779.00 603.00 629.00 2,652 812.00 676.00 800.00 623.00 650.00 2,653 812.00 677.00 800.00 624.00 650.00 2,736 844.00 709.00 831.00 654.00 682.00 2,737 845.00 710.00 831.00 655.00 682.00 2,898 908.00 772.00 891.00 714.00 743.00 2,899 908.00 773.00 891.00 715.00 744.00 3,302 1,065.00 930.00 1,040.00 864.00 897.00 3,303 1,066.00 930.00 1,041.00 864.00 897.00 3,652 1,230.00 1,066.00 1,170.00 993.00 1,030.00 3,653 1,230.00 1,067.00 1,170.00 994.00 1,030.00 Fortnightly withholding amounts Amounts to be withheld, fortnightly Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 232 38.00 0.00 70.00 0.00 0.00 234 38.00 0.00 70.00 0.00 0.00 298 48.00 0.00 90.00 0.00 0.00 300 48.00 0.00 90.00 0.00 0.00 498 90.00 0.00 150.00 0.00 0.00 500 90.00 0.00 150.00 0.00 0.00 720 138.00 0.00 216.00 0.00 0.00 722 138.00 0.00 216.00 0.00 0.00 740 142.00 4.00 222.00 4.00 4.00 742 142.00 4.00 222.00 4.00 4.00 998 190.00 44.00 300.00 44.00 44.00 1,000 190.00 44.00 300.00 44.00 44.00 1,028 196.00 52.00 308.00 50.00 50.00 1,030 196.00 52.00 308.00 50.00 50.00 1,248 266.00 110.00 374.00 84.00 84.00 1,250 268.00 110.00 374.00 84.00 84.00 1,440 328.00 144.00 432.00 116.00 116.00 1,442 330.00 144.00 432.00 116.00 116.00 1,684 408.00 190.00 506.00 156.00 156.00 1,686 408.00 190.00 506.00 156.00 156.00 1,728 422.00 198.00 518.00 164.00 166.00 1,730 422.00 198.00 518.00 164.00 166.00 1,862 466.00 242.00 558.00 204.00 214.00 1,864 466.00 242.00 560.00 204.00 214.00 2,104 542.00 320.00 632.00 278.00 298.00 2,106 544.00 320.00 632.00 278.00 300.00 2,562 690.00 468.00 768.00 416.00 442.00 2,564 690.00 468.00 770.00 416.00 442.00 3,688 1,050.00 828.00 1,106.00 754.00 790.00 3,690 1,050.00 828.00 1,106.00 754.00 792.00 4,238 1,226.00 1,004.00 1,272.00 918.00 962.00 4,240 1,226.00 1,004.00 1,272.00 920.00 962.00 4,490 1,306.00 1,084.00 1,346.00 994.00 1,040.00 4,492 1,306.00 1,084.00 1,348.00 996.00 1,040.00 4,980 1,498.00 1,242.00 1,494.00 1,142.00 1,192.00 4,982 1,498.00 1,242.00 1,494.00 1,142.00 1,192.00 5,190 1,578.00 1,308.00 1,556.00 1,204.00 1,256.00 5,192 1,580.00 1,310.00 1,558.00 1,206.00 1,258.00 5,304 1,624.00 1,352.00 1,600.00 1,246.00 1,300.00 5,306 1,624.00 1,354.00 1,600.00 1,248.00 1,300.00 5,472 1,688.00 1,418.00 1,662.00 1,308.00 1,364.00 5,474 1,690.00 1,420.00 1,662.00 1,310.00 1,364.00 5,796 1,816.00 1,544.00 1,782.00 1,428.00 1,486.00 5,798 1,816.00 1,546.00 1,782.00 1,430.00 1,488.00 6,604 2,130.00 1,860.00 2,080.00 1,728.00 1,794.00 6,606 2,132.00 1,860.00 2,082.00 1,728.00 1,794.00 7,304 2,460.00 2,132.00 2,340.00 1,986.00 2,060.00 7,306 2,460.00 2,134.00 2,340.00 1,988.00 2,060.00 Monthly withholding amounts Amounts to be withheld, monthly Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 502.67 82.00 0.00 152.00 0.00 0.00 507.00 82.00 0.00 152.00 0.00 0.00 645.67 104.00 0.00 195.00 0.00 0.00 650.00 104.00 0.00 195.00 0.00 0.00 1,079.00 195.00 0.00 325.00 0.00 0.00 1,083.33 195.00 0.00 325.00 0.00 0.00 1,560.00 299.00 0.00 468.00 0.00 0.00 1,564.33 299.00 0.00 468.00 0.00 0.00 1,603.33 308.00 9.00 481.00 9.00 9.00 1,607.67 308.00 9.00 481.00 9.00 9.00 2,162.33 412.00 95.00 650.00 95.00 95.00 2,166.67 412.00 95.00 650.00 95.00 95.00 2,227.33 425.00 113.00 667.00 108.00 108.00 2,231.67 425.00 113.00 667.00 108.00 108.00 2,704.00 576.00 238.00 810.00 182.00 182.00 2,708.33 581.00 238.00 810.00 182.00 182.00 3,120.00 711.00 312.00 936.00 251.00 251.00 3,124.33 715.00 312.00 936.00 251.00 251.00 3,648.67 884.00 412.00 1,096.00 338.00 338.00 3,653.00 884.00 412.00 1,096.00 338.00 338.00 3,744.00 914.00 429.00 1,122.00 355.00 360.00 3,748.33 914.00 429.00 1,122.00 355.00 360.00 4,034.33 1,010.00 524.00 1,209.00 442.00 464.00 4,038.67 1,010.00 524.00 1,213.00 442.00 464.00 4,558.67 1,174.00 693.00 1,369.00 602.00 646.00 4,563.00 1,179.00 693.00 1,369.00 602.00 650.00 5,551.00 1,495.00 1,014.00 1,664.00 901.00 958.00 5,555.33 1,495.00 1,014.00 1,668.00 901.00 958.00 7,990.67 2,275.00 1,794.00 2,396.00 1,634.00 1,712.00 7,995.00 2,275.00 1,794.00 2,396.00 1,634.00 1,716.00 9,182.33 2,656.00 2,175.00 2,756.00 1,989.00 2,084.00 9,186.67 2,656.00 2,175.00 2,756.00 1,993.00 2,084.00 9,728.33 2,830.00 2,349.00 2,916.00 2,154.00 2,253.00 9,732.67 2,830.00 2,349.00 2,921.00 2,158.00 2,253.00 10,790.00 3,246.00 2,691.00 3,237.00 2,474.00 2,583.00 10,794.33 3,246.00 2,691.00 3,237.00 2,474.00 2,583.00 11,245.00 3,419.00 2,834.00 3,371.00 2,609.00 2,721.00 11,249.33 3,423.00 2,838.00 3,376.00 2,613.00 2,726.00 11,492.00 3,519.00 2,929.00 3,467.00 2,700.00 2,817.00 11,496.33 3,519.00 2,934.00 3,467.00 2,704.00 2,817.00 11,856.00 3,657.00 3,072.00 3,601.00 2,834.00 2,955.00 11,860.33 3,662.00 3,077.00 3,601.00 2,838.00 2,955.00 12,558.00 3,935.00 3,345.00 3,861.00 3,094.00 3,220.00 12,562.33 3,935.00 3,350.00 3,861.00 3,098.00 3,224.00 14,308.67 4,615.00 4,030.00 4,507.00 3,744.00 3,887.00 14,313.00 4,619.00 4,030.00 4,511.00 3,744.00 3,887.00 15,825.33 5,330.00 4,619.00 5,070.00 4,303.00 4,463.00 15,829.67 5,330.00 4,624.00 5,070.00 4,307.00 4,463.00 Medicare level adjustment - Scale 2 Weekly Medicare levy adjustment Adjustment amount, weekly Weekly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 499 0.00 0.00 0.00 0.00 0.00 0.00 500 0.00 0.00 0.00 0.00 0.00 0.00 561 6.00 6.00 6.00 6.00 6.00 6.00 562 6.00 6.00 6.00 6.00 6.00 6.00 624 12.00 12.00 12.00 12.00 12.00 12.00 625 13.00 13.00 13.00 13.00 13.00 13.00 656 13.00 13.00 13.00 13.00 13.00 13.00 657 13.00 13.00 13.00 13.00 13.00 13.00 688 14.00 14.00 14.00 14.00 14.00 14.00 689 14.00 14.00 14.00 14.00 14.00 14.00 720 14.00 14.00 14.00 14.00 14.00 14.00 721 14.00 14.00 14.00 14.00 14.00 14.00 752 15.00 15.00 15.00 15.00 15.00 15.00 753 15.00 15.00 15.00 15.00 15.00 15.00 784 16.00 16.00 16.00 16.00 16.00 16.00 785 16.00 16.00 16.00 16.00 16.00 16.00 816 16.00 16.00 16.00 16.00 16.00 16.00 817 16.00 16.00 16.00 16.00 16.00 16.00 848 16.00 17.00 17.00 17.00 17.00 17.00 849 16.00 17.00 17.00 17.00 17.00 17.00 880 14.00 18.00 18.00 18.00 18.00 18.00 881 14.00 18.00 18.00 18.00 18.00 18.00 912 11.00 18.00 18.00 18.00 18.00 18.00 913 11.00 18.00 18.00 18.00 18.00 18.00 944 9.00 16.00 19.00 19.00 19.00 19.00 945 9.00 16.00 19.00 19.00 19.00 19.00 976 6.00 14.00 20.00 20.00 20.00 20.00 977 6.00 14.00 20.00 20.00 20.00 20.00 1,008 4.00 11.00 19.00 20.00 20.00 20.00 1,009 4.00 11.00 19.00 20.00 20.00 20.00 1,040 1.00 9.00 17.00 21.00 21.00 21.00 1,041 1.00 9.00 16.00 21.00 21.00 21.00 1,072 0.00 6.00 14.00 21.00 21.00 21.00 1,073 0.00 6.00 14.00 21.00 21.00 21.00 1,104 0.00 4.00 11.00 19.00 22.00 22.00 1,105 0.00 4.00 11.00 19.00 22.00 22.00 1,136 0.00 1.00 9.00 17.00 23.00 23.00 1,137 0.00 1.00 9.00 17.00 23.00 23.00 1,168 0.00 0.00 6.00 14.00 22.00 23.00 1,169 0.00 0.00 6.00 14.00 22.00 23.00 1,200 0.00 0.00 4.00 11.00 19.00 24.00 1,201 0.00 0.00 4.00 11.00 19.00 24.00 1,232 0.00 0.00 1.00 9.00 17.00 24.00 1,233 0.00 0.00 1.00 9.00 17.00 24.00 1,440 0.00 0.00 0.00 0.00 0.00 8.00 1,441 0.00 0.00 0.00 0.00 0.00 8.00 1,537 0.00 0.00 0.00 0.00 0.00 0.00 1,538 0.00 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare levy adjustment Adjustment amount, fortnightly Fortnightly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 998 0.00 0.00 0.00 0.00 0.00 0.00 1,000 0.00 0.00 0.00 0.00 0.00 0.00 1,122 12.00 12.00 12.00 12.00 12.00 12.00 1,124 12.00 12.00 12.00 12.00 12.00 12.00 1,248 24.00 24.00 24.00 24.00 24.00 24.00 1,250 26.00 26.00 26.00 26.00 26.00 26.00 1,312 26.00 26.00 26.00 26.00 26.00 26.00 1,314 26.00 26.00 26.00 26.00 26.00 26.00 1,376 28.00 28.00 28.00 28.00 28.00 28.00 1,378 28.00 28.00 28.00 28.00 28.00 28.00 1,440 28.00 28.00 28.00 28.00 28.00 28.00 1,442 28.00 28.00 28.00 28.00 28.00 28.00 1,504 30.00 30.00 30.00 30.00 30.00 30.00 1,506 30.00 30.00 30.00 30.00 30.00 30.00 1,568 32.00 32.00 32.00 32.00 32.00 32.00 1,570 32.00 32.00 32.00 32.00 32.00 32.00 1,632 32.00 32.00 32.00 32.00 32.00 32.00 1,634 32.00 32.00 32.00 32.00 32.00 32.00 1,696 32.00 34.00 34.00 34.00 34.00 34.00 1,698 32.00 34.00 34.00 34.00 34.00 34.00 1,760 28.00 36.00 36.00 36.00 36.00 36.00 1,762 28.00 36.00 36.00 36.00 36.00 36.00 1,824 22.00 36.00 36.00 36.00 36.00 36.00 1,826 22.00 36.00 36.00 36.00 36.00 36.00 1,888 18.00 32.00 38.00 38.00 38.00 38.00 1,890 18.00 32.00 38.00 38.00 38.00 38.00 1,952 12.00 28.00 40.00 40.00 40.00 40.00 1,954 12.00 28.00 40.00 40.00 40.00 40.00 2,016 8.00 22.00 38.00 40.00 40.00 40.00 2,018 8.00 22.00 38.00 40.00 40.00 40.00 2,080 2.00 18.00 34.00 42.00 42.00 42.00 2,082 2.00 18.00 32.00 42.00 42.00 42.00 2,144 0.00 12.00 28.00 42.00 42.00 42.00 2,146 0.00 12.00 28.00 42.00 42.00 42.00 2,208 0.00 8.00 22.00 38.00 44.00 44.00 2,210 0.00 8.00 22.00 38.00 44.00 44.00 2,272 0.00 2.00 18.00 34.00 46.00 46.00 2,274 0.00 2.00 18.00 34.00 46.00 46.00 2,336 0.00 0.00 12.00 28.00 44.00 46.00 2,338 0.00 0.00 12.00 28.00 44.00 46.00 2,400 0.00 0.00 8.00 22.00 38.00 48.00 2,402 0.00 0.00 8.00 22.00 38.00 48.00 2,464 0.00 0.00 2.00 18.00 34.00 48.00 2,466 0.00 0.00 2.00 18.00 34.00 48.00 2,880 0.00 0.00 0.00 0.00 0.00 16.00 2,882 0.00 0.00 0.00 0.00 0.00 16.00 3,074 0.00 0.00 0.00 0.00 0.00 0.00 3,076 0.00 0.00 0.00 0.00 0.00 0.00 Monthly Medicare levy adjustment Adjustment amount, monthly Monthly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 2,162.33 0.00 0.00 0.00 0.00 0.00 0.00 2,166.67 0.00 0.00 0.00 0.00 0.00 0.00 2,431.00 26.00 26.00 26.00 26.00 26.00 26.00 2,435.33 26.00 26.00 26.00 26.00 26.00 26.00 2,704.00 52.00 52.00 52.00 52.00 52.00 52.00 2,708.33 56.00 56.00 56.00 56.00 56.00 56.00 2,842.67 56.00 56.00 56.00 56.00 56.00 56.00 2,847.00 56.00 56.00 56.00 56.00 56.00 56.00 2,981.33 61.00 61.00 61.00 61.00 61.00 61.00 2,985.67 61.00 61.00 61.00 61.00 61.00 61.00 3,120.00 61.00 61.00 61.00 61.00 61.00 61.00 3,124.33 61.00 61.00 61.00 61.00 61.00 61.00 3,258.67 65.00 65.00 65.00 65.00 65.00 65.00 3,263.00 65.00 65.00 65.00 65.00 65.00 65.00 3,397.33 69.00 69.00 69.00 69.00 69.00 69.00 3,401.67 69.00 69.00 69.00 69.00 69.00 69.00 3,536.00 69.00 69.00 69.00 69.00 69.00 69.00 3,540.33 69.00 69.00 69.00 69.00 69.00 69.00 3,674.67 69.00 74.00 74.00 74.00 74.00 74.00 3,679.00 69.00 74.00 74.00 74.00 74.00 74.00 3,813.33 61.00 78.00 78.00 78.00 78.00 78.00 3,817.67 61.00 78.00 78.00 78.00 78.00 78.00 3,952.00 48.00 78.00 78.00 78.00 78.00 78.00 3,956.33 48.00 78.00 78.00 78.00 78.00 78.00 4,090.67 39.00 69.00 82.00 82.00 82.00 82.00 4,095.00 39.00 69.00 82.00 82.00 82.00 82.00 4,229.33 26.00 61.00 87.00 87.00 87.00 87.00 4,233.67 26.00 61.00 87.00 87.00 87.00 87.00 4,368.00 17.00 48.00 82.00 87.00 87.00 87.00 4,372.33 17.00 48.00 82.00 87.00 87.00 87.00 4,506.67 4.00 39.00 74.00 91.00 91.00 91.00 4,511.00 4.00 39.00 69.00 91.00 91.00 91.00 4,645.33 0.00 26.00 61.00 91.00 91.00 91.00 4,649.67 0.00 26.00 61.00 91.00 91.00 91.00 4,784.00 0.00 17.00 48.00 82.00 95.00 95.00 4,788.33 0.00 17.00 48.00 82.00 95.00 95.00 4,922.67 0.00 4.00 39.00 74.00 100.00 100.00 4,927.00 0.00 4.00 39.00 74.00 100.00 100.00 5,061.33 0.00 0.00 26.00 61.00 95.00 100.00 5,065.67 0.00 0.00 26.00 61.00 95.00 100.00 5,200.00 0.00 0.00 17.00 48.00 82.00 104.00 5,204.33 0.00 0.00 17.00 48.00 82.00 104.00 5,338.67 0.00 0.00 4.00 39.00 74.00 104.00 5,343.00 0.00 0.00 4.00 39.00 74.00 104.00 6,240.00 0.00 0.00 0.00 0.00 0.00 35.00 6,244.33 0.00 0.00 0.00 0.00 0.00 35.00 6,660.33 0.00 0.00 0.00 0.00 0.00 0.00 6,664.67 0.00 0.00 0.00 0.00 0.00 0.00 Medicare half-levy adjustment - Scale 6 Weekly Medicare half-levy adjustment Adjustment amount, weekly half-levy Weekly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 842 0.00 0.00 0.00 0.00 0.00 843 0.00 0.00 0.00 0.00 0.00 947 5.00 5.00 5.00 5.00 5.00 948 5.00 5.00 5.00 5.00 5.00 1,052 10.00 10.00 10.00 10.00 10.00 1,053 4.00 8.00 11.00 11.00 11.00 1,071 3.00 7.00 11.00 11.00 11.00 1,072 3.00 7.00 11.00 11.00 11.00 1,090 2.00 6.00 10.00 11.00 11.00 1,091 2.00 6.00 10.00 11.00 11.00 1,109 2.00 6.00 9.00 11.00 11.00 1,110 2.00 5.00 9.00 11.00 11.00 1,128 1.00 5.00 9.00 11.00 11.00 1,129 1.00 5.00 9.00 11.00 11.00 1,147 0.00 4.00 8.00 11.00 11.00 1,148 0.00 4.00 8.00 11.00 11.00 1,166 0.00 3.00 7.00 11.00 12.00 1,167 0.00 3.00 7.00 11.00 12.00 1,185 0.00 2.00 6.00 10.00 12.00 1,186 0.00 2.00 6.00 10.00 12.00 1,204 0.00 2.00 6.00 9.00 12.00 1,205 0.00 2.00 6.00 9.00 12.00 1,223 0.00 1.00 5.00 9.00 12.00 1,224 0.00 1.00 5.00 9.00 12.00 1,242 0.00 0.00 4.00 8.00 12.00 1,243 0.00 0.00 4.00 8.00 12.00 1,261 0.00 0.00 3.00 7.00 11.00 1,262 0.00 0.00 3.00 7.00 11.00 1,280 0.00 0.00 3.00 6.00 10.00 1,281 0.00 0.00 2.00 6.00 10.00 1,299 0.00 0.00 2.00 6.00 10.00 1,300 0.00 0.00 2.00 6.00 9.00 1,318 0.00 0.00 1.00 5.00 9.00 1,319 0.00 0.00 1.00 5.00 9.00 1,337 0.00 0.00 0.00 4.00 8.00 1,338 0.00 0.00 0.00 4.00 8.00 1,356 0.00 0.00 0.00 3.00 7.00 1,357 0.00 0.00 0.00 3.00 7.00 1,375 0.00 0.00 0.00 3.00 6.00 1,376 0.00 0.00 0.00 3.00 6.00 1,394 0.00 0.00 0.00 2.00 6.00 1,395 0.00 0.00 0.00 2.00 6.00 1,413 0.00 0.00 0.00 1.00 5.00 1,414 0.00 0.00 0.00 1.00 5.00 1,440 0.00 0.00 0.00 0.00 4.00 1,441 0.00 0.00 0.00 0.00 4.00 1,537 0.00 0.00 0.00 0.00 0.00 1,538 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare half-levy adjustment Adjustment amount, fortnightly half-levy Fortnightly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1,684 0.00 0.00 0.00 0.00 0.00 1,686 0.00 0.00 0.00 0.00 0.00 1,894 10.00 10.00 10.00 10.00 10.00 1,896 10.00 10.00 10.00 10.00 10.00 2,104 20.00 20.00 20.00 20.00 20.00 2,106 8.00 16.00 22.00 22.00 22.00 2,142 6.00 14.00 22.00 22.00 22.00 2,144 6.00 14.00 22.00 22.00 22.00 2,180 4.00 12.00 20.00 22.00 22.00 2,182 4.00 12.00 20.00 22.00 22.00 2,218 4.00 12.00 18.00 22.00 22.00 2,220 4.00 10.00 18.00 22.00 22.00 2,256 2.00 10.00 18.00 22.00 22.00 2,258 2.00 10.00 18.00 22.00 22.00 2,294 0.00 8.00 16.00 22.00 22.00 2,296 0.00 8.00 16.00 22.00 22.00 2,332 0.00 6.00 14.00 22.00 24.00 2,334 0.00 6.00 14.00 22.00 24.00 2,370 0.00 4.00 12.00 20.00 24.00 2,372 0.00 4.00 12.00 20.00 24.00 2,408 0.00 4.00 12.00 18.00 24.00 2,410 0.00 4.00 12.00 18.00 24.00 2,446 0.00 2.00 10.00 18.00 24.00 2,448 0.00 2.00 10.00 18.00 24.00 2,484 0.00 0.00 8.00 16.00 24.00 2,486 0.00 0.00 8.00 16.00 24.00 2,522 0.00 0.00 6.00 14.00 22.00 2,524 0.00 0.00 6.00 14.00 22.00 2,560 0.00 0.00 6.00 12.00 20.00 2,562 0.00 0.00 4.00 12.00 20.00 2,598 0.00 0.00 4.00 12.00 20.00 2,600 0.00 0.00 4.00 12.00 18.00 2,636 0.00 0.00 2.00 10.00 18.00 2,638 0.00 0.00 2.00 10.00 18.00 2,674 0.00 0.00 0.00 8.00 16.00 2,676 0.00 0.00 0.00 8.00 16.00 2,712 0.00 0.00 0.00 6.00 14.00 2,714 0.00 0.00 0.00 6.00 14.00 2,750 0.00 0.00 0.00 6.00 12.00 2,752 0.00 0.00 0.00 6.00 12.00 2,788 0.00 0.00 0.00 4.00 12.00 2,790 0.00 0.00 0.00 4.00 12.00 2,826 0.00 0.00 0.00 2.00 10.00 2,828 0.00 0.00 0.00 2.00 10.00 2,880 0.00 0.00 0.00 0.00 8.00 2,882 0.00 0.00 0.00 0.00 8.00 3,074 0.00 0.00 0.00 0.00 0.00 3,076 0.00 0.00 0.00 0.00 0.00 Monthly Medicare half-levy adjustment Adjustment amount, monthly half-levy Monthly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 3,648.67 0.00 0.00 0.00 0.00 0.00 3,653.00 0.00 0.00 0.00 0.00 0.00 4,103.67 22.00 22.00 22.00 22.00 22.00 4,108.00 22.00 22.00 22.00 22.00 22.00 4,558.67 43.00 43.00 43.00 43.00 43.00 4,563.00 17.00 35.00 48.00 48.00 48.00 4,641.00 13.00 30.00 48.00 48.00 48.00 4,645.33 13.00 30.00 48.00 48.00 48.00 4,723.33 9.00 26.00 43.00 48.00 48.00 4,727.67 9.00 26.00 43.00 48.00 48.00 4,805.67 9.00 26.00 39.00 48.00 48.00 4,810.00 9.00 22.00 39.00 48.00 48.00 4,888.00 4.00 22.00 39.00 48.00 48.00 4,892.33 4.00 22.00 39.00 48.00 48.00 4,970.33 0.00 17.00 35.00 48.00 48.00 4,974.67 0.00 17.00 35.00 48.00 48.00 5,052.67 0.00 13.00 30.00 48.00 52.00 5,057.00 0.00 13.00 30.00 48.00 52.00 5,135.00 0.00 9.00 26.00 43.00 52.00 5,139.33 0.00 9.00 26.00 43.00 52.00 5,217.33 0.00 9.00 26.00 39.00 52.00 5,221.67 0.00 9.00 26.00 39.00 52.00 5,299.67 0.00 4.00 22.00 39.00 52.00 5,304.00 0.00 4.00 22.00 39.00 52.00 5,382.00 0.00 0.00 17.00 35.00 52.00 5,386.33 0.00 0.00 17.00 35.00 52.00 5,464.33 0.00 0.00 13.00 30.00 48.00 5,468.67 0.00 0.00 13.00 30.00 48.00 5,546.67 0.00 0.00 13.00 26.00 43.00 5,551.00 0.00 0.00 9.00 26.00 43.00 5,629.00 0.00 0.00 9.00 26.00 43.00 5,633.33 0.00 0.00 9.00 26.00 39.00 5,711.33 0.00 0.00 4.00 22.00 39.00 5,715.67 0.00 0.00 4.00 22.00 39.00 5,793.67 0.00 0.00 0.00 17.00 35.00 5,798.00 0.00 0.00 0.00 17.00 35.00 5,876.00 0.00 0.00 0.00 13.00 30.00 5,880.33 0.00 0.00 0.00 13.00 30.00 5,958.33 0.00 0.00 0.00 13.00 26.00 5,962.67 0.00 0.00 0.00 13.00 26.00 6,040.67 0.00 0.00 0.00 9.00 26.00 6,045.00 0.00 0.00 0.00 9.00 26.00 6,123.00 0.00 0.00 0.00 4.00 22.00 6,127.33 0.00 0.00 0.00 4.00 22.00 6,240.00 0.00 0.00 0.00 0.00 17.00 6,244.33 0.00 0.00 0.00 0.00 17.00 6,660.33 0.00 0.00 0.00 0.00 0.00 6,664.67 0.00 0.00 0.00 0.00 0.00 Employee declarations Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee, (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. When your employee is a foreign resident If your employee has answered that they are a foreign resident on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, use Scale 3 • If they have not given you a valid TFN, use Scale 4. • If they have given you a valid TFN, use Scale 3 • If they have not given you a valid TFN, use Scale 4. Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. Withholding declarations An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt, or changes to them • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt, or changes to them • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. To work out the employee's annual tax offset entitlement into a weekly, fortnightly, monthly or quarterly amount, refer to the section on 'Tax offsets' in this schedule. Do not allow for any tax offsets if any of the following apply: • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. When your employee has a study and training support loan debt If your employee has a HELP, VSL, FS, SSL or AASL debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Next step: To calculate additional withholding amounts for: • HELP, VSL, FS, SSL or AASL debts, refer to either: - Study and training support loans weekly tax table - Study and training support loans fortnightly tax table - Study and training support loans monthly tax table • Statement of formulas, refer to Schedule 8 - Statement of formulas for calculating study and training support loans components. • HELP, VSL, FS, SSL or AASL debts, refer to either: - Study and training support loans weekly tax table - Study and training support loans fortnightly tax table - Study and training support loans monthly tax table • Statement of formulas, refer to Schedule 8 - Statement of formulas for calculating study and training support loans components. - Study and training support loans weekly tax table - Study and training support loans fortnightly tax table - Study and training support loans monthly tax table Employees who are entitled to a reduction of Medicare levy, or do not have to pay the Medicare levy because of low family income, will not have to make a compulsory HELP, VSL, FS, SSL or AASL repayment for that year. The exemption from making a compulsory study and training support loans repayment may be claimed on the Medicare levy variation declaration. Allowances, leave and other payments Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information on when to withhold and report on allowances, refer to Withholding for allowances. Leave loading If you pay leave loading as a lump sum, use Schedule 5 - Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding. Holiday pay, long service leave and employment termination payments Employees who continue working for you You must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment. For more information, see Withholding from leave payments for continuing employees. Employees who stop working for you This schedule does not cover any lump sum payments made to an employee who stops working for you. If an employee has unused annual leave, leave loading or long service leave, refer to Schedule 7 - Tax table for unused leave payments on termination of employment. Any other lump sum payments may be employment termination payments, refer to Schedule 11 - Tax table for employment termination payments. Do not withhold any amount for study and training support loans debt from lump sum termination payments. This schedule applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you make payments to individuals in the horticultural industry who: • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. Also, use this schedule if you make payments to individuals in the shearing industry such as shearers, crutchers, wool classers, cooks, shed hands and pressers who: • have given you a valid Tax file number declaration and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. • have given you a valid Tax file number declaration and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. For all other circumstances, use the relevant PAYG withholding weekly or fortnightly tax table at ato.gov.au/taxtables. If you employ individuals under a working holiday makers visa, you must use Schedule 15 - Tax table for working holiday makers. If you employ individuals under a Seasonal Worker Programme, Pacific Labour Scheme or Pacific Australia Labour Mobility scheme, this schedule does not apply. Working out the withholding amount To work out the amount you need to withhold you must: 1. Input your employee's total earnings (ignoring any cents) into the Withholding lookup tool. 2. Use the appropriate column to find the correct amount to withhold: - Column 2 if the resident employee has given you a TFN - Column 3 if the resident employee has not given you a TFN - Column 4 if the foreign resident employee has given you a TFN - Column 5 if the foreign resident employee has not given you a TFN. 1. Input your employee's total earnings (ignoring any cents) into the Withholding lookup tool. 2. Use the appropriate column to find the correct amount to withhold: - Column 2 if the resident employee has given you a TFN - Column 3 if the resident employee has not given you a TFN - Column 4 if the foreign resident employee has given you a TFN - Column 5 if the foreign resident employee has not given you a TFN. - Column 2 if the resident employee has given you a TFN - Column 3 if the resident employee has not given you a TFN - Column 4 if the foreign resident employee has given you a TFN - Column 5 if the foreign resident employee has not given you a TFN. Note: When using this schedule do not: • withhold an amount for study and training support loans, or • adjust the withholding amount for a payee who is claiming a Medicare levy exemption or reduction, or a tax offset. • withhold an amount for study and training support loans, or • adjust the withholding amount for a payee who is claiming a Medicare levy exemption or reduction, or a tax offset. These adjustments do not apply to this schedule. Example: An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding lookup tool . If the employee is: • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($69) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding lookup tool . If the employee is: • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($69) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($69) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). Resident employees The standard rate of withholding of 13% applies if an employee has given you a valid TFN and you withhold amounts using the figures shown in column 2 of the Withholding lookup tool. If the employee has not given you a valid TFN, you must withhold amounts using the figures shown in column 3 of the Withholding lookup tool . When your employee is a foreign resident If your employee has answered that they are a foreign resident for tax purposes on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, you must withhold amounts using the figures shown in column 4 of the Withholding lookup tool. • If they have not given you a valid TFN, you must withhold at 45% using the figures in column 5 of the Withholding lookup tool. • If they have given you a valid TFN, you must withhold amounts using the figures shown in column 4 of the Withholding lookup tool. • If they have not given you a valid TFN, you must withhold at 45% using the figures in column 5 of the Withholding lookup tool. Pay period The rates in this schedule apply irrespective of the pay period. Using a formula The withholding amounts shown in this schedule can be expressed in mathematical form. If you have developed your own payroll or accounting software package, use the formulas and coefficients outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Resident or foreign resident rate Has the employee provided their TFN? Resident (a) Foreign resident (a) Tax file number provided 0.13 0.30 Tax file number not provided 0.47 0.45 Rounding of withholding amounts The withholding amounts calculated as a result of applying the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Where an employee has not provided a TFN, ignore any cents in the result. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding lookup tool. The results obtained when using the coefficients in this schedule may differ slightly from the Withholding lookup tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer-employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration that they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Varying your PAYG withholding If your employee believes that, for their circumstances, the amount you withhold will be too much, they may apply to us for a variation to reduce the amount of withholding. This schedule applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you make payments to employees who are actors, variety artists or other entertainers who receive payments for their performances. Do not use this schedule if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following: • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. For these types of payments, the Commissioner has varied the rate of withholding to 20% of the payment. If you employ individuals under a working holiday makers visa, you must use Schedule 15 - Tax table for working holiday makers for all payments made to them, including lump sum payments. For all other employees who are paid on a regular basis, use the applicable tax table at ato.gov.au. Do not use this schedule for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding. When using this schedule, do NOT withhold an amount for: • Higher Education Loan Program (HELP) debts • VET Student Loan (VSL) debts • Financial Supplement (FS) debts • Student Start-up Loan (SSL) debts, or • Australian Apprenticeship Support Loan (AASL) debts. • Higher Education Loan Program (HELP) debts • VET Student Loan (VSL) debts • Financial Supplement (FS) debts • Student Start-up Loan (SSL) debts, or • Australian Apprenticeship Support Loan (AASL) debts. When using this schedule, do NOT adjust the withholding amount for an employee who is claiming a Medicare levy exemption or reduction. Medicare levy variations do not apply to this schedule. Working out the withholding amount The Withholding lookup tool and tables in this schedule are only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the formulas in this schedule to calculate withholding amounts. To work out the amount you need to withhold using the Withholding lookup tool: 1. Input the employee's daily earnings (ignoring any cents) into the Withholding lookup tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see the section 'Claiming tax offsets' in this schedule to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example: An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding lookup tool and refer to the corresponding amount to be withheld in column 2 of $21.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $18.00 ($21.00 - $3.00). 1. Input the employee's daily earnings (ignoring any cents) into the Withholding lookup tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see the section 'Claiming tax offsets' in this schedule to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding lookup tool and refer to the corresponding amount to be withheld in column 2 of $21.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $18.00 ($21.00 - $3.00). Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. If you have developed your own payroll or accounting software package, use the formulas and the coefficients outlined in Table A and Table B. This section should be read with Schedule 1 - Statement of formulas for calculating amounts to be withheld. The formulas comprise linear equations of the form y = ax - b where: • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. Table A: Employee has claimed the tax-free threshold Coefficients where tax-free threshold claimed Weekly earnings (x) less than a b $451 - - $625 0.1280 57.8462 $781 0.2080 107.8462 $901 0.1440 57.8462 $1,081 0.1512 64.3365 $1,602 0.2582 180.0385 $3,245 0.2560 176.5769 $4,567 0.3120 358.3077 $4,567 & over 0.3760 650.6154 Table B: Employee has not claimed the tax-free threshold Coefficients where tax-free threshold not claimed Weekly earnings (x) less than a b $187 0.1280 0.1280 $463 0.1694 7.7550 $644 0.1512 -0.6702 $1,165 0.2582 68.2367 $2,807 0.2560 65.7202 $4,129 0.3120 222.9510 $4,129 & over 0.3760 487.2587 To work out withholding amounts using the formulas, you must: 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. If you pay your employees daily, rather than per performance, the amount to withhold (including reductions for tax offsets) should be worked out on a daily basis. Example: Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1512 - 64.3365 = $87.0132. Round to the nearest dollar = $87. 3. $87 ÷ 2 = $43.50. Round to the nearest dollar = $44. Therefore, the amount to withhold from each performance is $44. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1512 - 64.3365 = $87.0132. Round to the nearest dollar = $87. 3. $87 ÷ 2 = $43.50. Round to the nearest dollar = $44. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1512 - 64.3365 = $87.0132. Round to the nearest dollar = $87. 3. $87 ÷ 2 = $43.50. Round to the nearest dollar = $44. Therefore, the amount to withhold from each performance is $44. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding lookup tool. The results obtained when using the coefficients in this schedule may differ slightly from the lookup tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer-employee relationship, you must complete Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If an employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. When your employee is a foreign resident If your employee has answered that they are a foreign resident for tax purposes on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents) • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents) • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign resident tax rates Weekly tax rates Weekly earnings $ Weekly rate 0 to 2,595 30 cents for each dollar of earnings 2,596 to 3,652 $779 plus 37 cents for each $1 of earnings over $2,595 3,653 & over $1,170 plus 45 cents for each $1 of earnings over $3,652 Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. Withholding declarations Employees can use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt, or changes to them. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt, or changes to them. An employee may also use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see the section in this schedule on 'Claiming tax offsets'. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. If your employee claims a tax offset, reduce the amount to be withheld from their earnings per performance by the value of the tax offset. The per performance value is the tax offset amount claimed divided by 52, divided by the number of performances per week. Round the result to the nearest dollar. Do NOT allow for any tax offsets if any of the following apply: • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. This schedule applies to withholding payments covered by section 12-50 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you pay an individual to resume working for, or providing services to, you or any other entity. If you employ individuals under a working holiday makers visa you must use Schedule 15 - Tax table for working holiday makers for all payments made to them, including return to work payments. We have a calculator to help you work out the correct amount of tax to withhold from payments to most employees. Working out the withholding amount To work out the amount you need to withhold, multiply the amount of the return to work payment by 32%. This rate applies to residents and non-residents. Example: George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 32% of $18,000 = $5,760. George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 32% of $18,000 = $5,760. Rounding of withholding amounts Withholding amounts calculated should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals, they have 28 days to give you their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment made to a resident employee and 45% from any payment made to a foreign resident employee (ignoring any cents) unless we tell you not to. This schedule applies to certain withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA paid as a lump sum. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you make a payment of salary or wages which is: • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. If you employ individuals under a working holiday makers visa you must use Schedule 15 - Tax table for working holiday makers for all payments made to them, including back payments, commissions and bonuses or similar payments. Other payments you should use this schedule for These payments include back payments of: • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. Back payments (including lump sums in arrears) A back payment is a payment that was meant to have been made in a prior period. For example: • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. A back payment is distinct from a bonus, which is a payment made for recognition of performance including past performance. A bonus (or similar payment) can only be considered a back payment if you paid the bonus later than the time that it should have been paid. If you normally process payments in a pay period later than when the work is performed - for example, overtime payments paid with a time lag of one pay period - they are not considered back payments. These payments are treated as part of the normal pay cycle when paid and withholding is calculated on total earnings for that period. An overtime payment is only considered a back payment if it was meant to have been made in a prior pay period. Commissions Commissions are typically payments made as recognition of performance or service and may be calculated as a percentage of the proceeds from a particular transaction or series of transactions. Bonuses and similar payments A bonus is usually made to an employee in recognition of performance or services and may be calculated as a percentage of the proceeds from a particular business transaction. These payments may not necessarily be related to a particular period of work. A payment will be treated as similar to a bonus if it is of a one-off nature that does not relate to work performed in a particular period. Examples include: • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. Leave loading Payment of leave loading can also be regarded as a payment similar to a bonus, if it is made as a lump sum and not on a pro-rata basis as leave is taken. If you pay leave loading on a pro-rata basis, add it to earnings for the period to calculate withholding using the standard tax tables at ato.gov.au/taxtables. Terms we use Additional payments Additional payments include back payments (including lump sum payments in arrears), commissions, bonuses and similar payments. Normal earnings Normal earnings are gross taxable earnings and include all salary and wage income, taxable allowances, and overtime earnings for the current financial year. This includes any back payments previously made using Method B(i). At the start of a financial year, an employee's normal earnings can be based on the last full pay period worked in the previous financial year. If an employee's pay fluctuates significantly, you can use an average of gross taxable earnings for the current financial year (or, if applicable, the previous financial year). If an employee has no current or past normal earnings (for example, the employee is newly employed), you can include expected future earnings in your calculations. This can be based on the employee's contracted or expected salary for the financial year. For the purposes of this table, normal earnings do not include employment termination payments or unused leave payments made on termination of employment. Average total earnings Average total earnings are the sum of all normal earnings paid in the current financial year, including current pay, plus any current year back payments if Method B(i) is used to calculate withholding. Then divide the total earnings by the number of pay periods to date (including the current pay period). Pay periods per financial year Pay periods per financial year refers to a total of 52 pay periods if paid weekly, 26 pay periods if paid fortnightly or 12 pay periods if paid monthly. No adjustments are required for a 53 week / 27 fortnight year. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer-employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Working out the withholding amount Available methods To work out the amount you need to withhold from an additional payment, you must use either Method A or Method B. Using Method B is more complex but produces a withholding amount that more closely approximates the actual tax payable. Calculations made using either method are acceptable to work out the withholding amount. If your calculation using either method results in a negative amount, treat the result as nil. Using Method A Use this method for any additional payments made, regardless of the financial year the additional payment applies to. This includes all back payments, commissions, bonuses or similar payments. This method calculates withholding by apportioning additional payments made in the current pay period over the number of pay periods in a financial year and applying that average amount to the gross earnings in the current pay period. If you are paying a commission, bonus or similar payment for a defined period of less than 12 months, you can choose to calculate withholding by using the number of pay periods the payment relates to at step 3. For example, if a commission relates to four weeks and the employee is paid weekly, you divide the commission by four pay periods at step 3, rather than 52 pay periods. Method A instructions Step Instruction 1 Work out your employee's gross earnings excluding any additional payments for the current pay period. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings in step 1. 3 Add any additional payments to be made in the current pay period together and divide the total by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the gross earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount at step 6 by the number of pay periods used in step 3. 8 Multiply the additional payment being made in the current pay period by 47%. 9 Use the lesser amount of step 7 and step 8 for the withholding on the additional payment. Ignore any cents. 10 Work out the total PAYG withholding for the current pay period by adding the withholding on the additional payment (step 9) to the withholding on the gross earnings (step 2). Using Method B Use Method B(i) for any back payments applied to specific periods in the current financial year. Use Method B(ii) for either: • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period, regardless of the financial year the additional payment applies to. • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period, regardless of the financial year the additional payment applies to. If you are making back payments applying to current and previous financial years, apportion the back payment between those years and then use the applicable method for each component to calculate withholding. If you are making multiple additional payments: • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year (that is, you made an additional payment to the employee in a previous pay period), do not recalculate the withholding for the additional payment previously made. • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year (that is, you made an additional payment to the employee in a previous pay period), do not recalculate the withholding for the additional payment previously made. B(i) Back payments applied to specific periods in the current financial year This method recalculates withholding for each pay period the back payment applies. Method B(i) instructions Step Instruction 1 Work out how much of the back payment applied to each earlier pay period in the current financial year. 2 For the first affected pay period, add the back payment relevant to that period to the normal earnings previously paid to get total earnings for that period. 3 Use the relevant tax table to find the amount to be withheld from the total earnings for that period. 4 Subtract the amount previously withheld for the period from the amount at step 3. 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the back payment. 6 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 7 Work out the total PAYG withholding for the current pay period by adding the withholding on the back payment (step 5) to the withholding on the gross earnings (step 6). B(ii) Additional payments applied over the whole financial year This method calculates withholding by averaging all additional payments made in the current financial year over the number of pay periods in a financial year and applying that to the average total earnings to date. Method B(ii) instructions Step Instruction 1 Calculate the average total earnings paid to your employee over the current financial year to date. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from the average total earnings in step 1. 3 Add all additional payments made in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the average total earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount in step 6 by the number of pay periods used in step 3. 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7. 9 Multiply the additional payment being made in the current pay period by 47%. 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. 11 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). Withholding limit If your employee has a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Australian Apprenticeship Support Loan (AASL) debt, see the section on 'Study and training support loans and additional payments' in this schedule. If you use Method A or Method B(ii), the amount of tax to be withheld from an additional payment is limited to a maximum of 47% of the additional payment. If the withholding amount calculated (including a study and training support loan component) using Method A or Method B(ii) exceeds 47% of the additional payment being made, then the amount is reduced to be equal to 47% of that payment. The withholding limit applies to the additional payment only and not to normal earnings for the current pay period. For some employees, the withholding limit may result in their withholding amounts not being sufficient to cover their end-of-year tax liability, as their total earnings for the financial year may exceed the study and training support loan repayment threshold or attract a higher rate of tax. Under these circumstances, your employee can arrange an upwards variation by entering into an agreement with you to vary the rate or amount of withholding. Commissions, bonuses or similar payments If a commission, bonus or similar payment relates to work your employee performed for more than one pay period (or for an undefined period), calculate withholding by applying either Method A or Method B(ii). Do not use this schedule for payments for a single pay period. If the commission, bonus or similar payment relates to work your employee performed in a single pay period (for example, a week, a fortnight or a month) the amount is added to all their other earnings for the current period. Withholding is then calculated using the standard PAYG withholding tax tables at ato.gov.au/taxtables. Study and training support loans and additional payments If your employee has advised you they have a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Australian Apprenticeship Support Loan (AASL) debt on their Tax file number declaration or Withholding declaration, you must also withhold from the additional payment using the relevant study and training support loans tax tables. Calculate the amounts you need to withhold from additional payments for study and training support loans by using the same method you used to calculate the PAYG withholding amount from the additional payment. For example, if you calculate the amount to be withheld from the additional payment using Method A, use the same method to calculate the amounts to be withheld for study and training support loans purposes. How to calculate withholding on the additional payment if it is calculated separately to the study and training support loans components If you calculate withholding separately, you need to make sure that the withholding limit in Method A and Method B(ii) applies to the combined total calculated for the additional payment and the study and training support loans components. For example, at step 9 in Method A, you must combine the amounts from the two separate calculations used for step 7 before comparing it to the amount calculated at step 8. Next step: You can use Schedule 8 - Statement of formulas for calculating study and training support loans components to combine PAYG withholding with study and training support loan instead of repeating the calculation separately for each component. The results obtained when using the coefficients in the above schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. Either calculation is acceptable. Variations If your employee has a withholding variation in place for the current financial year, use one of the following to work out the amount of withholding from additional payments: • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. If your employee had a withholding variation in place at the time the additional payment accrued but the withholding variation is no longer in effect when the additional payment is made, it does not apply when working out the amount to withhold. Leave without pay For the purposes of this table, any periods where your employee has taken leave without pay do not affect the calculations outlined in each of the methods. For example, for Method A and Method B(ii), you are still required at step 3 to apportion all additional payments made by the total number of pay periods in a financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Superannuation income streams To work out the amount you need to withhold from the taxable component of back payments of super income streams (pensions and annuities), including lump sum payments in arrears, use either Method A or B. End-of-year reporting You must record back payments in a pay event when reporting under Single Touch Payroll (STP), or on your employee's or super payment recipient's payment summary if you are a non STP reporter. What payment summary you use depends on whether the back payments relate to a superannuation income stream or previous period of assessable foreign service. Use: • PAYG payment summary - individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream for super income stream payments • PAYG payment summary - foreign employment for payments related to a previous period of assessable foreign service. • PAYG payment summary - individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream for super income stream payments • PAYG payment summary - foreign employment for payments related to a previous period of assessable foreign service. Note: For the purposes of the lump sum E reporting under STP or payment summaries, multiple payments are aggregated when calculating the $1,200 payment threshold. Completing the individual non-business payment summary For payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. Salary and wage income (including allowances) accrued before the current financial year For each payment accrued in a prior financial year, but not more than 12 months before the date of payment include the total: • gross amount of the payment at 'Gross payments' or 'Allowances' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' or 'Allowances' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' or 'Allowances' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' or 'Allowances' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment (including allowances) at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment (including allowances) at 'Lump sum E' • amount withheld at 'Total tax withheld'. For each payment that accrued before and after 12 months, apportion the payment between the two periods. If the portion of the payment that accrued after 12 months from the date of payment is $1,200 or more, include the: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Other amounts accrued before the current financial year These other amounts are described in the section above in this schedule 'Other payments you should use this schedule for'. For each payment accrued in a prior financial year of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued in a prior financial year of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Employee letter You must also provide your employee with a letter specifying: • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. Completing the superannuation income stream payment summary For payments accrued in the current financial year, include: • the component amounts at both: - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. For payments accrued prior to the current financial year, include: • the component amounts at both: - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both: - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the component amounts at both: - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' Payee letter You must also provide your payee with a letter specifying: • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. Completing the foreign employment payment summary Note: For the foreign employment payment summary, the gross payments amount is assessable foreign employment income, which includes total allowances. For salary and wage payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued in a prior financial year, but not more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. Employee letter You must also provide your employee with a letter specifying: • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. Examples Example 1: Withholding from a bonus payment using Method A Jarrod, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Jarrod earns $1,400 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component - for Example 1 Step Instruction Result 1 Work out Jarrod's gross earnings for the current pay period. $1,400 2 Use the relevant tax table to find the amount to be withheld from Jarrod's gross earnings in step 1. $272 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. $1,400 + $17 $1,417 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $277 6 Subtract the amount at step 2 from the amount at step 5. = $277 - $272 $5 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $5 × 52 $260 As Jarrod has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method that they used to calculate withholding for the bonus payment in the first part of this example. HELP component - for Example 1 Step Instruction Result 1 Work out Jarrod's gross earnings for the current pay period. $1,400 2 Use the relevant tax table to find the amount to be withheld for HELP from Jarrod's gross earnings in step 1. $42 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,400 + $17 $1,417 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $43 6 Subtract the amount at step 2 from the amount at step 5. = $43 - $42 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) - for Example 1 Step Instructions Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $260 + $52 = $312. This amount is used as it's less than step 8. $312 10 See below - Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $272 • HELP withholding on gross earnings in the current pay period = $42 • PAYG withholding on additional payment = $260 • HELP withholding on additional payment = $52 The total PAYG withholding is $626 ($272 + $42 + $260 + $52). Jarrod, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Jarrod earns $1,400 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component - for Example 1 Step Instruction Result 1 Work out Jarrod's gross earnings for the current pay period. $1,400 2 Use the relevant tax table to find the amount to be withheld from Jarrod's gross earnings in step 1. $272 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. $1,400 + $17 $1,417 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $277 6 Subtract the amount at step 2 from the amount at step 5. = $277 - $272 $5 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $5 × 52 $260 As Jarrod has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method that they used to calculate withholding for the bonus payment in the first part of this example. HELP component - for Example 1 Step Instruction Result 1 Work out Jarrod's gross earnings for the current pay period. $1,400 2 Use the relevant tax table to find the amount to be withheld for HELP from Jarrod's gross earnings in step 1. $42 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,400 + $17 $1,417 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $43 6 Subtract the amount at step 2 from the amount at step 5. = $43 - $42 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) - for Example 1 Step Instructions Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $260 + $52 = $312. This amount is used as it's less than step 8. $312 10 See below - Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $272 • HELP withholding on gross earnings in the current pay period = $42 • PAYG withholding on additional payment = $260 • HELP withholding on additional payment = $52 • PAYG withholding on gross earnings in the current pay period = $272 • HELP withholding on gross earnings in the current pay period = $42 • PAYG withholding on additional payment = $260 • HELP withholding on additional payment = $52 The total PAYG withholding is $626 ($272 + $42 + $260 + $52). Example 1 uses both: • Study and training support loans weekly tax table effective from 1 July 2024 • Schedule 1 - Statement of formulas for calculating amounts to be withheld (containing the amounts, formulas and procedures that were last updated on 1 July 2024). The calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,100 per week. From pay period 9 (her current pay period), Robyn will earn $1,200 per week. Robyn's back payment, which covers the first eight pay periods of the current financial year, will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,200. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component - for Example 2 Step Instructions Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,100 + $100 $1,200 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $208 4 Subtract the amount previously withheld for the period from the amount at step 3. = $208 - $175 $33 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $33. $264 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $208 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $208 + $264 $472 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Study and training support loan (HELP) component - for Example 2 Step Instructions Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,100 + $100 $1,200 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $12 4 Subtract the amount previously withheld for the period from the amount at step 3. = $12 - $11 $1 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $1. $8 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $12 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $12 + $8 $20 Calculate the total PAYG withholding amount for the current pay period. Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $208 • HELP withholding on gross earnings in the current pay period = $12 • PAYG withholding on additional payment = $264 • HELP withholding on additional payment = $8 The total PAYG withholding is $492 ($208 + $12 + $264 + $8). • Study and training support loans weekly tax table effective from 1 July 2024 • Schedule 1 - Statement of formulas for calculating amounts to be withheld (containing the amounts, formulas and procedures that were last updated on 1 July 2024). The calculations are made using scale 2, with tax-free threshold. Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,100 per week. From pay period 9 (her current pay period), Robyn will earn $1,200 per week. Robyn's back payment, which covers the first eight pay periods of the current financial year, will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,200. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component - for Example 2 Step Instructions Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,100 + $100 $1,200 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $208 4 Subtract the amount previously withheld for the period from the amount at step 3. = $208 - $175 $33 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $33. $264 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $208 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $208 + $264 $472 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Study and training support loan (HELP) component - for Example 2 Step Instructions Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,100 + $100 $1,200 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $12 4 Subtract the amount previously withheld for the period from the amount at step 3. = $12 - $11 $1 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $1. $8 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $12 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $12 + $8 $20 Calculate the total PAYG withholding amount for the current pay period. Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $208 • HELP withholding on gross earnings in the current pay period = $12 • PAYG withholding on additional payment = $264 • HELP withholding on additional payment = $8 • PAYG withholding on gross earnings in the current pay period = $208 • HELP withholding on gross earnings in the current pay period = $12 • PAYG withholding on additional payment = $264 • HELP withholding on additional payment = $8 The total PAYG withholding is $492 ($208 + $12 + $264 + $8). Example 2 uses: • Study and training support loans weekly tax table effective from 1 July 2024 • Schedule 1 - Statement of formulas for calculating amounts to be withheld (containing the amounts, formulas and procedures that were last updated on 1 July 2024). The calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Laura is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2022, Laura worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2024. Her gross earnings for pay period 10 is $1,800. Laura has received normal earnings (year to date) of $18,000 including the current pay. The amount Laura's payer must withhold from this payment is calculated using Method B(ii) as follows: Method B(ii) instruction - for Example 3 Step Instructions Result 1 Calculate Laura's average total earnings over the current financial year to date (including current pay). = $18,000 ÷ 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Laura's average total earnings in step 1. $222 3 Add all additional payments made to Laura in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Laura's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 ÷ 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $252 6 Subtract the amount at step 2 from the amount at step 5. = $252 - $222 $30 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $30 × 26 $780 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $780 - $0 $780 9 Multiply the additional payment being made in the current pay period by 47%. = $2,480 × 47% $1,165 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. = $780. This amount is used as it's less than step 9. $780 11 Use the relevant tax table to find the amount to be withheld from Laura's gross earnings (excluding additional payments) for the current pay period. $222 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). = $780 + $222 $1,002 • Study and training support loans weekly tax table effective from 1 July 2024 • Schedule 1 - Statement of formulas for calculating amounts to be withheld (containing the amounts, formulas and procedures that were last updated on 1 July 2024). The calculations are made using scale 2, with tax-free threshold. Laura is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2022, Laura worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2024. Her gross earnings for pay period 10 is $1,800. Laura has received normal earnings (year to date) of $18,000 including the current pay. The amount Laura's payer must withhold from this payment is calculated using Method B(ii) as follows: Method B(ii) instruction - for Example 3 Step Instructions Result 1 Calculate Laura's average total earnings over the current financial year to date (including current pay). = $18,000 ÷ 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Laura's average total earnings in step 1. $222 3 Add all additional payments made to Laura in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Laura's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 ÷ 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $252 6 Subtract the amount at step 2 from the amount at step 5. = $252 - $222 $30 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $30 × 26 $780 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $780 - $0 $780 9 Multiply the additional payment being made in the current pay period by 47%. = $2,480 × 47% $1,165 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. = $780. This amount is used as it's less than step 9. $780 11 Use the relevant tax table to find the amount to be withheld from Laura's gross earnings (excluding additional payments) for the current pay period. $222 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). = $780 + $222 $1,002 Example 3 uses Schedule 1 - Statement of formulas for calculating amounts to be withheld (containing the amounts, formulas and procedures that were last updated on 1 July 2024). The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Bradley, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2024, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,600 to $5,400. His employer agreed that the increase would be backdated to 1 August 2023 and paid at the end of September 2024. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Bradley, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to 31 August 2024) = $1,600 • a prior financial year (11 pay periods from 1 August 2023 to 30 June 2024) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component - for Example 4 Step Instructions Result 1 Work out how much of Bradley's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 ÷ 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,600 + $800 $5,400 3 Use the relevant tax table to find the amount to be withheld from Bradley's total earnings for that period. $962 4 Subtract the amount previously withheld for the period from the amount at step 3. = $962 - $706 $256 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $256. $512 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - As Bradley has an accumulated Financial Supplement (FS) debt, his employer will need to calculate a withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - FS component - for Example 4 Step Instructions Result 1 Work out how much of Bradley's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 ÷ 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,600 + $800 $5,400 3 Use the relevant tax table to find the amount to be withheld for FS from Bradley's total normal gross earnings for that period. $108 4 Subtract the amount previously withheld for the period from the amount at step 3. = $108 - $48 $60 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the FS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $60. $120 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - Method B(ii) - PAYG withholding component - for Example 4 Step Instructions Result 1 Calculate Bradley's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,600 + $4,600 + $5,400) + $1,600] ÷ 3 = $16,200 ÷ 3 $5,400 2 Use the relevant tax table to find the amount to be withheld from Bradley's average total earnings in step 1. $962 3 Add all additional payments made to Bradley in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,400 + $733 $6,133 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,200 6 Subtract the amount at step 2 from the amount at step 5. = $1,200 - $962 $238 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $238 × 12 $2,856 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $2,856 - $0 $2,856 9 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. - 10 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. - 11 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. - 12 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. - As Bradley has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - FS component - for Example 4 Step Instructions Result 1 Calculate Bradley's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,600 + $4,600 + $5,400) + $1,600] ÷ 3 = $16,200 ÷ 3 $5,400 2 Use the relevant tax table to find the amount to be withheld for FS on Bradley's average total earnings in step 1. $108 3 Add all additional payments made to Bradley in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,400 + $733 $6,133 5 Use the relevant tax table to find the amount to be withheld for FS from the amount at step 4. $182 6 Subtract the amount at step 2 from the amount at step 5. = $182 - $108 $74 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $74 × 12 $888 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for FS on the additional payment. = $888 - $0 $888 Withholding limit (including FS component) - for Example 4 Step Instructions Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 47%. = $8,800 × 47% $4,136 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $2,856 + $888 = $3,744 This amount is used as it's less than step 9. $3,744 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $962 • FS withholding on gross earnings in the current pay period = $108 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $512 • FS withholding on additional payment for current financial year = $120 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $2,856 • FS withholding on additional payment for prior financial year = $888 Total PAYG withholding is $5,446 ($962 + $108 + $512 + $120 + $2,856 + $888). Bradley, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2024, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,600 to $5,400. His employer agreed that the increase would be backdated to 1 August 2023 and paid at the end of September 2024. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Bradley, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to 31 August 2024) = $1,600 • a prior financial year (11 pay periods from 1 August 2023 to 30 June 2024) = $8,800. • the current financial year (2 pay periods from 1 July to 31 August 2024) = $1,600 • a prior financial year (11 pay periods from 1 August 2023 to 30 June 2024) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component - for Example 4 Step Instructions Result 1 Work out how much of Bradley's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 ÷ 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,600 + $800 $5,400 3 Use the relevant tax table to find the amount to be withheld from Bradley's total earnings for that period. $962 4 Subtract the amount previously withheld for the period from the amount at step 3. = $962 - $706 $256 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $256. $512 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - As Bradley has an accumulated Financial Supplement (FS) debt, his employer will need to calculate a withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - FS component - for Example 4 Step Instructions Result 1 Work out how much of Bradley's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 ÷ 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,600 + $800 $5,400 3 Use the relevant tax table to find the amount to be withheld for FS from Bradley's total normal gross earnings for that period. $108 4 Subtract the amount previously withheld for the period from the amount at step 3. = $108 - $48 $60 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the FS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $60. $120 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - Method B(ii) - PAYG withholding component - for Example 4 Step Instructions Result 1 Calculate Bradley's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,600 + $4,600 + $5,400) + $1,600] ÷ 3 = $16,200 ÷ 3 $5,400 2 Use the relevant tax table to find the amount to be withheld from Bradley's average total earnings in step 1. $962 3 Add all additional payments made to Bradley in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,400 + $733 $6,133 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,200 6 Subtract the amount at step 2 from the amount at step 5. = $1,200 - $962 $238 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $238 × 12 $2,856 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $2,856 - $0 $2,856 9 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. - 10 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. - 11 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. - 12 This step is not required as final calculations for withholding limit and total withholding will be made after FS component is calculated. - As Bradley has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - FS component - for Example 4 Step Instructions Result 1 Calculate Bradley's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,600 + $4,600 + $5,400) + $1,600] ÷ 3 = $16,200 ÷ 3 $5,400 2 Use the relevant tax table to find the amount to be withheld for FS on Bradley's average total earnings in step 1. $108 3 Add all additional payments made to Bradley in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,400 + $733 $6,133 5 Use the relevant tax table to find the amount to be withheld for FS from the amount at step 4. $182 6 Subtract the amount at step 2 from the amount at step 5. = $182 - $108 $74 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $74 × 12 $888 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for FS on the additional payment. = $888 - $0 $888 Withholding limit (including FS component) - for Example 4 Step Instructions Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 47%. = $8,800 × 47% $4,136 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $2,856 + $888 = $3,744 This amount is used as it's less than step 9. $3,744 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $962 • FS withholding on gross earnings in the current pay period = $108 • PAYG withholding on gross earnings in the current pay period = $962 • FS withholding on gross earnings in the current pay period = $108 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $512 • FS withholding on additional payment for current financial year = $120 • PAYG withholding on additional payment for current financial year = $512 • FS withholding on additional payment for current financial year = $120 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $2,856 • FS withholding on additional payment for prior financial year = $888 • PAYG withholding on additional payment for prior financial year = $2,856 • FS withholding on additional payment for prior financial year = $888 Total PAYG withholding is $5,446 ($962 + $108 + $512 + $120 + $2,856 + $888). Example 4 uses both: • Study and training support loans monthly tax table effective from 1 July 2024 • Schedule 1 - Statement of formulas for calculating amounts to be withheld (containing the amounts, formulas and procedures that were last updated on 1 July 2024). The calculations are made using scale 2, with tax-free threshold. • Study and training support loans monthly tax table effective from 1 July 2024 • Schedule 1 - Statement of formulas for calculating amounts to be withheld (containing the amounts, formulas and procedures that were last updated on 1 July 2024). The calculations are made using scale 2, with tax-free threshold. This schedule applies to withholding payments covered by paragraph 12-80(b) of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you pay an annuity that was purchased with non-superannuation money, for example, an initial capital investment of personal cash. For annuities purchased using money rolled over from a super fund or super income stream payments, use Schedule 13 - Tax table for superannuation income streams. Working out the withholding amount To work out the withholding amount for an annuity payment purchased with non-superannuation money, you must: 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible amount / Number of instalments] 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible amount / Number of instalments] In this formula: • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. - Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity - Residual capital value) / Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. - Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity - Residual capital value) / Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. - Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity - Residual capital value) / Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. The recipient of the annuity may request the ATO to calculate the deductible amount of their annuity using Request for determination of the deductible amount of UPP of an Australian pension or annuity. 2. Use the corresponding PAYG withholding tax table at ato.gov.au/taxtables to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. 2. Use the corresponding PAYG withholding tax table at ato.gov.au/taxtables to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If your payee gives you a Withholding declaration indicating that they want to claim a SAPTO entitlement through PAYG withholding, use the Schedule 9 - Tax table for seniors and pensioners to work out the amount to withhold from the income amount calculated in step 1. Rounding of withholding amounts Withholding amounts calculated using the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Examples These examples use the PAYG withholding tax tables at ato.gov.au/taxtables that apply from 1 July 2024. Example 1: Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2024-25 income year is $5,200. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table to work out how much tax to withhold from $900. If Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $111. Example 2: Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2025. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually, and the higher indexed amount is paid in the next financial year. Kenneth's deductible amount for a whole income year is $2,600. However, for the part of the current income year (2024-25) that he is to receive an annuity, his deductible amount is $1,000 (for the period 7 February 2025 to 30 June 2025). For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table to work out how much tax to withhold from $750. If Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $4. Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2024-25 income year is $5,200. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table to work out how much tax to withhold from $900. If Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $111. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table to work out how much tax to withhold from $900. If Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $111. Annuity payment - [Deductible amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2025. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually, and the higher indexed amount is paid in the next financial year. Kenneth's deductible amount for a whole income year is $2,600. However, for the part of the current income year (2024-25) that he is to receive an annuity, his deductible amount is $1,000 (for the period 7 February 2025 to 30 June 2025). For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table to work out how much tax to withhold from $750. If Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $4. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table to work out how much tax to withhold from $750. If Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $4. Annuity payment - [Deductible amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from any payment you make to a foreign resident payee (ignoring any cents), if it is an annuity payment that is not a superannuation income stream and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% for any annuity payment you make to a resident payee and 45% for any annuity payment you make to a foreign resident payee (ignoring any cents) unless we tell you not to. When a TFN has not been provided do not allow for tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. Payment summaries You must issue a PAYG payment summary - individual non-business to the payee by 14 July following the end of the financial year in which you made payments to them. However, if your payee requests a payment summary from you during the financial year, you must provide it within 14 days of receiving their request. This schedule applies to withholding payments covered by section 12-90 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you pay an amount to an employee for unused leave on the termination of their employment or office. Unused leave payments on termination of employment or office include: • annual leave • holiday pay • leave loading • leave bonuses • long service leave. • annual leave • holiday pay • leave loading • leave bonuses • long service leave. Before calculating the amount to be withheld, you must work out if the payments are being made as a result of a genuine redundancy, invalidity or an early retirement scheme. If you employ individuals under a working holiday makers visa, you must use Schedule 15 - Tax table for working holiday makers for all payments made to them, including unused leave payments on termination of employment. Working out the withholding amount When a TFN is provided The amount to withhold is calculated using the table below. If the post-17 August 1993 lump sum payment from normal termination is less than $300, you must withhold the lesser of the following: • the amount worked out using the table below • 32% of the payment. • the amount worked out using the table below • 32% of the payment. Withholding amounts for long service leave, annual leave and annual leave loading Payment type Reason Accrual dates Withholding rates Payment summary label or equivalent in STP Long service leave Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) Pre-16 August 1978 5% of total at marginal rates B Long service leave Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) 16 August 1978 to 17 August 1993 32% A Long service leave Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) Post-17 August 1993 Marginal rates Include in salary/wages Long service leave Termination because of genuine redundancy, invalidity or early retirement scheme Pre-16 August 1978 5% of total at marginal rates B Long service leave Termination because of genuine redundancy, invalidity or early retirement scheme 16 August 1978 to 17 August 1993 32% A Long service leave Termination because of genuine redundancy, invalidity or early retirement scheme Post-17 August 1993 32% A Annual leave Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Annual leave Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) Post-17 August 1993 Marginal rates Include in salary/wages Annual leave Termination because of genuine redundancy, invalidity or early retirement scheme Any date 32% A Annual leave loading Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Annual leave loading Normal termination (e.g. voluntary resignation, employment terminated due to inefficiency, retirement) Post-17 August 1993 Marginal rates Include in salary/wages Annual leave loading Termination because of genuine redundancy, invalidity or early retirement scheme Any date 32% A Rounding of withholding amounts Withholding amounts calculated using this table are rounded to the nearest dollar. Results ending in 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Marginal rate calculation To work out the marginal rate, you must: 1. Using the relevant PAYG withholding tax table at ato.gov.au/taxtables, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 1. Using the relevant PAYG withholding tax table at ato.gov.au/taxtables, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). Do not withhold any amount for study and training support loans. Normal gross earnings Normal gross earnings are all payments, except those relating to termination payments, received in the last full pay period of employment. This includes taxable allowances, overtime and bonuses. Therefore, your employee's normal gross earnings should be taken to be the earnings relating to the last full pay period worked. Where your employee's pay fluctuates significantly over a number of pay periods, we will accept an average of gross taxable earnings for the financial year to date over the number of pays received. The following example uses the Weekly tax table at ato.gov.au, effective from 1 July 2024. Example: Sandra retires on 31 December 2024. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. Sandra also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave: • Pre-16 August 1978 component = $3,690.00 • 16 August 1978 to 17 August 1993 component = $7,700.00 • Post-17 August 1993 component = $10,890.00 Amounts to be withheld: • Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. • 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Marginal rate calculation Step Instructions Result 1 Amounts to be withheld from normal gross earnings ($1,155) $193 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50 ÷ 52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at step 4 ($1,367) $261 6 Subtract the amount at step 1 from the amount at step 5 ($261 - $193) $68 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($68 × 52) $3,536 The amount to be withheld from the three components of Sandra's unused long service leave payments is $6,000 ($2,464 + $3,536). See the section in this schedule above 'Rounding of withholding amounts'. The total amount to be withheld from payments made to Sandra upon her retirement in her final pay week is $6,193 ($193 withholding from normal earnings plus $6,000 withholding from unused long service leave). Sandra retires on 31 December 2024. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. Sandra also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave: • Pre-16 August 1978 component = $3,690.00 • 16 August 1978 to 17 August 1993 component = $7,700.00 • Post-17 August 1993 component = $10,890.00 • Pre-16 August 1978 component = $3,690.00 • 16 August 1978 to 17 August 1993 component = $7,700.00 • Post-17 August 1993 component = $10,890.00 Amounts to be withheld: • Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. • 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 • Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. • 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Marginal rate calculation Step Instructions Result 1 Amounts to be withheld from normal gross earnings ($1,155) $193 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50 ÷ 52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at step 4 ($1,367) $261 6 Subtract the amount at step 1 from the amount at step 5 ($261 - $193) $68 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($68 × 52) $3,536 The amount to be withheld from the three components of Sandra's unused long service leave payments is $6,000 ($2,464 + $3,536). See the section in this schedule above 'Rounding of withholding amounts'. The total amount to be withheld from payments made to Sandra upon her retirement in her final pay week is $6,193 ($193 withholding from normal earnings plus $6,000 withholding from unused long service leave). Withholding variations If an employee has a withholding variation in effect when unused leave payments are made, the rate specified on the variation notice will only apply to the unused leave payments if the notice includes unused leave payments. Otherwise, the rates in this schedule apply. This includes using the regular tax table per pay period for the marginal rate calculation, and not the varied withholding rate. When a TFN has not been provided If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 47% from the payment. If your employee is a foreign resident who has not provided you with their TFN, you must withhold 45% from the payment. If your employee believes that for their circumstances the amount you withhold will be too much, they may apply for a variation to reduce the amount of withholding. Tax file number (TFN) declaration Any Tax file number declaration your employee provides while they were working for you will only be effective: • for the period that they were working for you, or • 12 months after you make the last payment. • for the period that they were working for you, or • 12 months after you make the last payment. This schedule applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA. The coefficients in this schedule should be used together with Schedule 1 - Statement of formulas for calculating amounts to be withheld. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024 and apply to payments made from 1 July 2024 to 30 June 2025. Using this schedule Use this schedule if you develop your own payroll or accounting software package. Formulas and coefficients are used for calculating weekly withholding amounts for employees who have a: • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Australian Apprenticeship Support Loan (AASL) debt (- formerly Trade Support Loan debt). • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Australian Apprenticeship Support Loan (AASL) debt (- formerly Trade Support Loan debt). Using a formula The withholding amounts for employees who have a study and training support loans debt can be expressed in a mathematical form. If you have developed your own payroll or accounting software package, use the formulas and component rates outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the weekly study and training support loans component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. • y is the weekly study and training support loans component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. Study and training support loans component rates Tax-free threshold claimed or foreign resident Weekly earnings (x) $ Component rate (a) % 0 - 1,045.99 - 1,046.00 - 1,207.99 1.0 1,208.00 - 1,280.99 2.0 1,281.00 - 1,357.99 2.5 1,358.00 - 1,438.99 3.0 1,439.00 - 1,524.99 3.5 1,525.00 - 1,616.99 4.0 1,617.00 - 1,713.99 4.5 1,714.00 - 1,816.99 5.0 1,817.00 - 1,925.99 5.5 1,926.00 - 2,041.99 6.0 2,042.00 - 2,163.99 6.5 2,164.00 - 2,293.99 7.0 2,294.00 - 2,431.99 7.5 2,432.00 - 2,577.99 8.0 2,578.00 - 2,731.99 8.5 2,732.00 - 2,895.99 9.0 2,896.00 - 3,069.99 9.5 3,070.00 & over 10.0 No tax-free threshold claimed Weekly earnings (x) $ Component rate (a) % 0 - 695.99 - 696.00 - 857.99 1.0 858.00 - 930.99 2.0 931.00 - 1,007.99 2.5 1,008.00 - 1,088.99 3.0 1,089.00 - 1,174.99 3.5 1,175.00 - 1,266.99 4.0 1,267.00 - 1,363.99 4.5 1,364.00 - 1,466.99 5.0 1,467.00 - 1,575.99 5.5 1,576.00 - 1,691.99 6.0 1,692.00 - 1,813.99 6.5 1,814.00 - 1,943.99 7.0 1,944.00 - 2,081.99 7.5 2,082.00 - 2,227.99 8.0 2,228.00 - 2,381.99 8.5 2,382.00 - 2,545.99 9.0 2,546.00 - 2,719.99 9.5 2,720.00 & over 10.0 Calculating fortnightly, monthly or quarterly withholding amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by 2. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by 3 and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by 2. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by 3 and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 2. • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by 3 and round the result to the nearest dollar. • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 2. • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by 3 and round the result to the nearest dollar. • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. When to work out the study and training support loans component You will need to calculate the study and training support loans component when your employee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question on whether they have a: - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) or - Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan debt) • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,046 or more if paid weekly - $2,092 or more if paid fortnightly - $4,532.67 or more if paid monthly - $13,598 or more if paid quarterly. • answered yes to the question on whether they have a: - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) or - Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan debt) • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,046 or more if paid weekly - $2,092 or more if paid fortnightly - $4,532.67 or more if paid monthly - $13,598 or more if paid quarterly. - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) or - Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan debt) - $1,046 or more if paid weekly - $2,092 or more if paid fortnightly - $4,532.67 or more if paid monthly - $13,598 or more if paid quarterly. If your employee has not claimed the tax-free threshold, the study and training support loans component is calculated on earnings of: • $696 or more if paid weekly • $1,392 or more if paid fortnightly • $3,016.00 or more if paid monthly • $9,048 or more if paid quarterly. • $696 or more if paid weekly • $1,392 or more if paid fortnightly • $3,016.00 or more if paid monthly • $9,048 or more if paid quarterly. You must withhold the study and training support loans component from all your employee's earnings, including taxable allowances, bonuses and commissions. Example 1: weekly earnings Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. Ignoring cents and adding 99 cents, the STSL component = $1,095.99 × 1% = $11.00 rounded to the nearest dollar. Example 2: fortnightly earnings Employee has claimed the tax-free threshold and has fortnightly earnings of $2,455.78. Weekly equivalent of $2,455.78 = $1,227.99 ($2,455.78 ÷ 2, ignoring cents and adding 99 cents). Weekly STSL component = $1,227.99 × 2% = $25.00 rounded to the nearest dollar. Fortnightly STSL component = $50.00 ($25.00 × 2). Example 3: monthly earnings Employee has claimed the tax-free threshold and has monthly earnings of $5,688.45. Weekly equivalent of $5,688.45 = $1,312.99. ($5,688.45 × 3 ÷ 13, ignoring cents and adding 99 cents). Weekly STSL component = $1,312.99 × 2.5% = $33.00 rounded to the nearest dollar. Monthly STSL component = $143.00 ($33.00 × 13 ÷ 3, rounded to the nearest dollar). Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. Ignoring cents and adding 99 cents, the STSL component = $1,095.99 × 1% = $11.00 rounded to the nearest dollar. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,455.78. Weekly equivalent of $2,455.78 = $1,227.99 ($2,455.78 ÷ 2, ignoring cents and adding 99 cents). Weekly STSL component = $1,227.99 × 2% = $25.00 rounded to the nearest dollar. Fortnightly STSL component = $50.00 ($25.00 × 2). Employee has claimed the tax-free threshold and has monthly earnings of $5,688.45. Weekly equivalent of $5,688.45 = $1,312.99. ($5,688.45 × 3 ÷ 13, ignoring cents and adding 99 cents). Weekly STSL component = $1,312.99 × 2.5% = $33.00 rounded to the nearest dollar. Monthly STSL component = $143.00 ($33.00 × 13 ÷ 3, rounded to the nearest dollar). Do not withhold any amount for study and training support loans debts from lump sum termination payments. Coefficients to work out the weekly amounts to withhold Your employee's total withholding, including the study and training support loans component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a study and training support loans debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the study and training support loans component and one will not - for example, name one 'scale 2' and the other 'scale 22'. The study and training support loans component does not apply if the employee has not provided a tax file number (TFN). For scales without the study and training support loans component, refer to Schedule 1 - Statement of formulas for calculating amounts to be withheld. Where tax-free threshold not claimed in Tax file number declaration - scale 1 With study and training support loans debt Weekly earnings (x) less than $ a b 150 0.1600 0.1600 371 0.2117 7.7550 515 0.1890 -0.6702 696 0.3227 68.2367 858 0.3327 68.2367 931 0.3427 68.2367 1,008 0.3450 65.7202 1,089 0.3500 65.7202 1,175 0.3550 65.7202 1,267 0.3600 65.7202 1,364 0.3650 65.7202 1,467 0.3700 65.7202 1,576 0.3750 65.7202 1,692 0.3800 65.7202 1,814 0.3850 65.7202 1,944 0.3900 65.7202 2,082 0.3950 65.7202 2,228 0.4000 65.7202 2,246 0.4050 65.7202 2,382 0.4750 222.9510 2,546 0.4800 222.9510 2,720 0.4850 222.9510 3,303 0.4900 222.9510 3,303 & over 0.5700 487.2587 Note: Scale 1 contains a negative value for one of the 'b' coefficients. This is intentional. Where employee has claimed the tax-free threshold in Tax file number declaration - scale 2 With study and training support loans debt Weekly earnings (x) less than $ a b 361 - - 500 0.1600 57.8462 625 0.2600 107.8462 721 0.1800 57.8462 865 0.1890 64.3365 1,046 0.3227 180.0385 1,208 0.3327 180.0385 1,281 0.3427 180.0385 1,358 0.3450 176.5769 1,439 0.3500 176.5769 1,525 0.3550 176.5769 1,617 0.3600 176.5769 1,714 0.3650 176.5769 1,817 0.3700 176.5769 1,926 0.3750 176.5769 2,042 0.3800 176.5769 2,164 0.3850 176.5769 2,294 0.3900 176.5769 2,432 0.3950 176.5769 2,578 0.4000 176.5769 2,596 0.4050 176.5769 2,732 0.4750 358.3077 2,896 0.4800 358.3077 3,070 0.4850 358.3077 3,653 0.4900 358.3077 3,653 & over 0.5700 650.6154 Foreign residents - scale 3 With study and training support loans debt Weekly earnings (x) less than $ a b 1,046 0.3000 0.3000 1,208 0.3100 0.3000 1,281 0.3200 0.3000 1,358 0.3250 0.3000 1,439 0.3300 0.3000 1,525 0.3350 0.3000 1,617 0.3400 0.3000 1,714 0.3450 0.3000 1,817 0.3500 0.3000 1,926 0.3550 0.3000 2,042 0.3600 0.3000 2,164 0.3650 0.3000 2,294 0.3700 0.3000 2,432 0.3750 0.3000 2,578 0.3800 0.3000 2,596 0.3850 0.3000 2,732 0.4550 181.7308 2,896 0.4600 181.7308 3,070 0.4650 181.7308 3,653 0.4700 181.7308 3,653 & over 0.5500 474.0385 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - scale 5 With study and training support loans debt Weekly earnings (x) less than $ a b 361 - - 721 0.1600 57.8462 865 0.1690 64.3365 1,046 0.3027 180.0385 1,208 0.3127 180.0385 1,281 0.3227 180.0385 1,358 0.3250 176.5769 1,439 0.3300 176.5769 1,525 0.3350 176.5769 1,617 0.3400 176.5769 1,714 0.3450 176.5769 1,817 0.3500 176.5769 1,926 0.3550 176.5769 2,042 0.3600 176.5769 2,164 0.3650 176.5769 2,294 0.3700 176.5769 2,432 0.3750 176.5769 2,578 0.3800 176.5769 2,596 0.3850 176.5769 2,732 0.4550 358.3077 2,896 0.4600 358.3077 3,070 0.4650 358.3077 3,653 0.4700 358.3077 3,653 & over 0.5500 650.6154 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - scale 6 With study and training support loans debt Weekly earnings (x) less than $ a b 361 - - 721 0.1600 57.8462 843 0.1690 64.3365 865 0.2190 106.4962 1,046 0.3527 222.1981 1,053 0.3627 222.1981 1,208 0.3227 180.0385 1,281 0.3327 180.0385 1,358 0.3350 176.5769 1,439 0.3400 176.5769 1,525 0.3450 176.5769 1,617 0.3500 176.5769 1,714 0.3550 176.5769 1,817 0.3600 176.5769 1,926 0.3650 176.5769 2,042 0.3700 176.5769 2,164 0.3750 176.5769 2,294 0.3800 176.5769 2,432 0.3850 176.5769 2,578 0.3900 176.5769 2,596 0.3950 176.5769 2,732 0.4650 358.3077 2,896 0.4700 358.3077 3,070 0.4750 358.3077 3,653 0.4800 358.3077 3,653 & over 0.5600 650.6154 Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided at ato.gov.au/taxtables. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the pay as you go (PAYG) tax tables. The differences result from the rounding of components. Withholding calculated using either method is accepted. This schedule applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you make payments to: • seniors and pensioners who, at the end of the relevant financial year, are 67 years of age or older (for example, to be eligible for the year ending 30 June 2025, a payee must be born on or before 30 June 1958) • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. • seniors and pensioners who, at the end of the relevant financial year, are 67 years of age or older (for example, to be eligible for the year ending 30 June 2025, a payee must be born on or before 30 June 1958) • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. This schedule applies to weekly payments including: • salary, wages, allowances and leave loading paid to employees • directors' fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. • salary, wages, allowances and leave loading paid to employees • directors' fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. This schedule can only apply if the payee has provided you with either: • a Withholding declaration indicating that they are an Australian resident for tax purposes at question 4 and answered yes to questions 5 and 8 • a Withholding declaration - short version for seniors and pensioners indicating that they are an Australian resident for tax purposes at question 4 and answered yes to questions 5 and 6. • a Withholding declaration indicating that they are an Australian resident for tax purposes at question 4 and answered yes to questions 5 and 8 • a Withholding declaration - short version for seniors and pensioners indicating that they are an Australian resident for tax purposes at question 4 and answered yes to questions 5 and 6. For super income stream payments, you must also use Schedule 13 - Tax table for superannuation income streams to calculate withholding. Working out the withholding amount | 1 To work out the withholding amount: Calculate your payee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Using the applicable tab in the Withholding lookup tool at ato.gov.au/taxtable s, input the amount from step 1 as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your payee is: - single, use column 2 - a member of an illness-separated couple, use column 3 - a member of a couple, use column 4. 4. If your payee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. Example: A payee has weekly earnings of $662.95 and has not claimed a Medicare levy exemption. To work out the correct amount to withhold use the first tab in the Withholding lookup tool , ignore cents and input $662. If the payee is: • single, use column 2 to find the correct amount to withhold ($5.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($11.00) • a member of a couple, use column 4 to find the correct amount to withhold ($26.00). 1. Calculate your payee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Using the applicable tab in the Withholding lookup tool at ato.gov.au/taxtable s, input the amount from step 1 as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your payee is: - single, use column 2 - a member of an illness-separated couple, use column 3 - a member of a couple, use column 4. 4. If your payee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. - single, use column 2 - a member of an illness-separated couple, use column 3 - a member of a couple, use column 4. A payee has weekly earnings of $662.95 and has not claimed a Medicare levy exemption. To work out the correct amount to withhold use the first tab in the Withholding lookup tool , ignore cents and input $662. If the payee is: • single, use column 2 to find the correct amount to withhold ($5.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($11.00) • a member of a couple, use column 4 to find the correct amount to withhold ($26.00). • single, use column 2 to find the correct amount to withhold ($5.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($11.00) • a member of a couple, use column 4 to find the correct amount to withhold ($26.00). Calculating fortnightly or monthly withholding amounts First calculate the weekly equivalent of fortnightly or monthly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly or monthly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. You should read this section with Schedule 1 - Statement of formulas for calculating amounts to be withheld. If you have developed your own payroll or accounting software package, use the following formulas and the coefficients outlined below. The formulas comprise linear equations of the form y = ax - b, where: • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant 'Values of the coefficients a and b for each set of formulas' tables. • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant 'Values of the coefficients a and b for each set of formulas' tables. Note: Additional scales have been provided where the payee has claimed a FULL or HALF Medicare levy exemption. Values of the coefficients a and b for each set of formulas Scale 1 - Payee is single: Weekly earnings (x) less than a b $629 - - $671 0.1600 100.7308 $721 0.2850 184.6707 $790 0.2940 191.1611 $865 0.3940 270.1784 $987 0.5277 385.8803 $1,014 0.4477 306.8630 $1,282 0.3227 180.0385 $2,596 0.3200 176.5769 $3,653 0.3900 358.3077 $3,653 & over 0.4700 650.6154 Scale 2 - Payee is a member of an illness-separated couple: Weekly earnings (x) less than a b $606 - - $648 0.1600 97.0769 $721 0.2850 178.1635 $790 0.2940 184.6538 $865 0.3940 263.6712 $962 0.5277 379.3731 $987 0.4027 259.0558 $1,282 0.3227 180.0385 $2,596 0.3200 176.5769 $3,653 0.3900 358.3077 $3,653 & over 0.4700 650.6154 Scale 3 - Payee is a member of a couple: Weekly earnings (x) less than a b $554 - - $596 0.1600 88.6538 $721 0.2850 163.1587 $790 0.2940 169.6490 $842 0.3940 248.6663 $865 0.2690 143.3538 $987 0.4027 259.0558 $1,282 0.3227 180.0385 $2,596 0.3200 176.5769 $3,653 0.3900 358.3077 $3,653 & over 0.4700 650.6154 Scale 4 - Payee is single and is claiming a FULL Medicare levy exemption: Weekly earnings (x) less than a b $629 - - $671 0.1600 100.7308 $721 0.2850 184.6707 $865 0.2940 191.1611 $1,014 0.4277 306.8630 $1,282 0.3027 180.0385 $2,596 0.3000 176.5769 $3,653 0.3700 358.3077 $3,653 & over 0.4500 650.6154 Scale 5 - Payee is a member of an illness-separated couple and is claiming a FULL Medicare levy exemption: Weekly earnings (x) less than a b $606 - - $648 0.1600 97.0769 $721 0.2850 178.1635 $865 0.2940 184.6538 $962 0.4277 300.3558 $1,282 0.3027 180.0385 $2,596 0.3000 176.5769 $3,653 0.3700 358.3077 $3,653 & over 0.4500 650.6154 Scale 6 - Payee is a member of a couple and is claiming a FULL Medicare levy exemption: Weekly earnings (x) less than a b $554 - - $596 0.1600 88.6538 $721 0.2850 163.1587 $842 0.2940 169.6490 $865 0.1690 64.3365 $1,282 0.3027 180.0385 $2,596 0.3000 176.5769 $3,653 0.3700 358.3077 $3,653 & over 0.4500 650.6154 Scale 7 - Payee is single and is claiming a HALF Medicare levy exemption: Weekly earnings (x) less than a b $629 - - $671 0.1600 100.7308 $721 0.2850 184.6707 $865 0.2940 191.1611 $1,014 0.4277 306.8630 $1,099 0.3027 180.0385 $1,282 0.3527 235.0365 $1,374 0.3500 231.5750 $2,596 0.3100 176.5769 $3,653 0.3800 358.3077 $3,653 & over 0.4600 650.6154 Scale 8 - Payee is a member of an illness-separated couple and is claiming a HALF Medicare levy exemption: Weekly earnings (x) less than a b $606 - - $648 0.1600 97.0769 $721 0.2850 178.1635 $865 0.2940 184.6538 $962 0.4277 300.3558 $1,099 0.3027 180.0385 $1,282 0.3527 235.0365 $1,374 0.3500 231.5750 $2,596 0.3100 176.5769 $3,653 0.3800 358.3077 $3,653 & over 0.4600 650.6154 Scale 9 - Payee is a member of a couple and is claiming a HALF Medicare levy exemption: Weekly earnings (x) less than a b $554 - - $596 0.1600 88.6538 $721 0.2850 163.1587 $842 0.2940 169.6490 $865 0.1690 64.3365 $1,099 0.3027 180.0385 $1,282 0.3527 235.0365 $1,374 0.3500 231.5750 $2,596 0.3100 176.5769 $3,653 0.3800 358.3077 $3,653 & over 0.4600 650.6154 Medicare levy parameters With Medicare levy Half Medicare levy Weekly earnings threshold 790 1,099 Weekly earnings shade-in threshold 987 1,374 Medicare levy family threshold 57,198 57,198 Weekly family threshold divisor 52 52 Additional child 4,027 4,027 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 790.1700 1,099.9600 Medicare levy 0.0200 0.0100 Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. If no TFN is provided, ignore cents when you calculate withholding amounts. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the withholding amounts obtained using the Withholding lookup tool at ato.gov.au/taxtables. You should only use such software if it produces the exact amounts. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. When your payee has a study and training support loan debt If your payee has a HELP, VSL, FS, SSL or AASL debt, you may need to withhold additional amounts from their payments. Your payee will need to notify you of this on their Tax file number declaration or Withholding declaration. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information on when to withhold and report on allowances, refer to Withholding for allowances. Leave loading If you pay leave loading as a lump sum, you need to use Schedule 5 - Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to the earnings for that period to calculate withholding. Withholding declarations A payee can use the Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding. For more information on tax offsets, refer to the section in this schedule 'Claiming tax offsets'. Payees can also use a Withholding declaration to advise you of changes to their situation that may vary the amount you need to withhold. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt (or changes to them) • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or AASL debt (or changes to them) • entitlement to a seniors and pensioners tax offset. When your payee provides you with a Withholding declaration, it will take effect from the next payment you make. If you receive an updated declaration from a payee, it will replace the previous one. A payee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Claiming tax offsets The seniors and pensioners tax offset (SAPTO) is incorporated into this schedule. If your payee chooses to claim their entitlement to other tax offsets through reduced withholding, they must give you a Withholding declaration. To work out your payee's annual tax offset entitlement into a weekly value, use the Ready reckoner for tax offsets below. Deduct this amount from the amount shown in column 2, 3 or 4 of the applicable tab in the Withholding lookup tool at ato.gov.au/taxtables. Ready reckoner for tax offsets Tax offset entitlement - weekly value Amount claimed $ Weekly value $ 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - 20 - 30 1 40 1 50 1 57 1 60 1 70 1 80 2 90 2 100 2 200 4 300 6 338 6 400 8 500 10 600 11 700 13 800 15 900 17 1,000 19 1,173 22 1,200 23 1,400 27 1,600 30 1,800 34 2,000 38 2,200 42 2,400 46 2,600 49 2,800 53 3,000 57 3,200 61 3,400 65 3,600 68 3,800 72 4,000 76 If the exact tax offset amount claimed is not shown in the ready reckoner, add the values for an appropriate combination. Example: Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8 Therefore, reduce the amount to be withheld by $8. Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8 Therefore, reduce the amount to be withheld by $8. Medicare levy exemptions To claim the Medicare levy FULL or HALF exemption, a payee must lodge a Medicare levy variation declaration with their Tax file number declaration. If using the formulas to calculate withholding, use the applicable scale where the payee has claimed a FULL or HALF Medicare levy exemption. If using the Withholding lookup tool, choose the tab applicable to FULL or HALF Medicare levy exemption. Medicare levy adjustments To claim the Medicare levy adjustment (available to some low income earners with dependants), a payee must lodge a Medicare levy variation declaration with their Tax file number declaration. For instructions on how to work out the Medicare levy adjustment, refer to Medicare levy adjustment weekly tax table at ato.gov.au/taxtables. This schedule applies to withholding payments covered by section 12-55 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you make payments to an individual under a voluntary agreement to withhold. How to work out the withholding amount To work out the withholding amount, you need to assess whether the payee has informed you of their Commissioner's instalment rate (CIR) and whether the amount includes GST. For more information, refer to Payments under a voluntary agreement. If the payee has informed you of their CIR If the payee has informed you of their CIR, use the following to work out how much to withhold: • If the payee's CIR is greater than or equal to 20% - withhold the amount worked out by multiplying the amount of the payment by the CIR. • If the payee's CIR is less than 20% - withhold the amount worked out by multiplying the amount of the payment by 20%. However, if your voluntary agreement with the payee states that their CIR will apply, you must withhold the amount worked out by multiplying the amount of the payment by the CIR. • If the payee's CIR is greater than or equal to 20% - withhold the amount worked out by multiplying the amount of the payment by the CIR. • If the payee's CIR is less than 20% - withhold the amount worked out by multiplying the amount of the payment by 20%. However, if your voluntary agreement with the payee states that their CIR will apply, you must withhold the amount worked out by multiplying the amount of the payment by the CIR. If the payee has informed you that they don't have a CIR You must withhold 20% of the amount of the payment. If the payment includes an amount for GST If the payment includes an amount for GST, you exclude this GST amount when calculating the appropriate rate to withhold. Example: Francesca is a marketing consultant who receives income from many sources. She has a voluntary agreement to withhold with Ashfield Accounting (her largest payer) and they have agreed to use her CIR of 16.44%. Ashfield Accounting calculates the amount to be withheld by multiplying the amount of each payment (excluding any GST component) by 16.44%. If Francesca and Ashfield Accounting did not have an agreement to use her CIR, the rate of withholding would be 20%. Francesca is a marketing consultant who receives income from many sources. She has a voluntary agreement to withhold with Ashfield Accounting (her largest payer) and they have agreed to use her CIR of 16.44%. Ashfield Accounting calculates the amount to be withheld by multiplying the amount of each payment (excluding any GST component) by 16.44%. If Francesca and Ashfield Accounting did not have an agreement to use her CIR, the rate of withholding would be 20%. Rounding of withholding amounts Withholding amounts calculated by applying this schedule should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. This schedule applies to withholding payments covered by paragraph 12-85(b) of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you pay an individual an amount that is either: • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. If you employ individuals under a working holiday makers visa, you must use Schedule 15 - Tax table for working holiday makers for all payments made to them, including employment termination payments. Employment termination payments An ETP is a lump sum payment you make: • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). ETPs include lump sum payments paid upon resignation, retirement or death. A payment from a super fund is not an ETP. A payment must generally be made within 12 months of termination to qualify as an ETP. A payment made outside of 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. Tax treatment of ETPs ETPs can have two different components: • a tax-free component • a taxable component. • a tax-free component • a taxable component. You only withhold tax from the taxable component. Depending on the type of ETP, the concessional tax treatment may be limited to the smaller of: • the ETP cap • the whole-of-income cap. • the ETP cap • the whole-of-income cap. The top rate of tax applies to amounts paid in excess of these caps. The ETP cap amount for the 2024-25 income year is $245,000. This amount is indexed annually. The whole-of-income cap amount for the 2024-25 income year is $180,000. This amount is not indexed. This cap is reduced by any other taxable income payments your employee receives in the income year - for example, salary or wages you have paid to your employee. In some cases, you may need to include an ETP in the taxable payments when working out the whole-of-income cap. The ETP payment summary has an ETP code that you use to describe the type of ETP and which cap has been applied to it. ETP caps The following table lists the types of ETPs that are subject to withholding and the applicable cap for each type of payment. For payments in column 2, both caps are considered, and the smaller cap applies. Withholding will be required to be made at the top rate of tax on the amount over the smaller of the two caps. Applicable caps for ETPs subject to withholding Column 1 ETP cap only applies to: Column 2 Smaller of the ETP cap or whole-of-income cap applies to: a payment made under an early retirement scheme that exceeds the tax-free limit (see Note 1) - only the amount in excess of the limit is an ETP a 'golden handshake' whether paid under: • contract • industrial award obligation • recognition of prior service a genuine redundancy payment that exceeds the tax-free base limit and for each complete year of service limit (see Note 1) - only the amount in excess of the limit is an ETP a non-genuine redundancy payment a payment made because of the employee's permanent disability severance pay compensation payment for personal injury a gratuity compensation for unfair dismissal a payment in lieu of notice compensation for harassment a payment for unused sick leave compensation for discrimination a payment for unused rostered days off lump sum payments paid on the death of an employee. an ETP not covered in column 1. • contract • industrial award obligation • recognition of prior service Note 1: The tax-free base limit for the 2024-25 income year is $12,524 plus $6,264 for each completed year of service. Steps to work out smallest cap Follow these steps to work out the smaller of the ETP cap and whole-of-income cap: 1. Add up all taxable payments you made to your employee (excluding the ETP). 2. Subtract the step 1 result amount from $180,000. 3. The result from step 2 is the calculated whole-of-income cap. 4. Compare the calculated whole-of-income cap from step 3 and the ETP cap amount of $245,000 for 2024-25 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there have been multiple payments for the same termination). 5. If both caps are equal, use the whole-of-income cap. The smaller of the two caps at step 4 is the cap to apply to the ETP taxable component. 1. Add up all taxable payments you made to your employee (excluding the ETP). 2. Subtract the step 1 result amount from $180,000. 3. The result from step 2 is the calculated whole-of-income cap. 4. Compare the calculated whole-of-income cap from step 3 and the ETP cap amount of $245,000 for 2024-25 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there have been multiple payments for the same termination). 5. If both caps are equal, use the whole-of-income cap. The smaller of the two caps at step 4 is the cap to apply to the ETP taxable component. Multiple payments for same termination For various reasons, ETPs may be made in more than one instalment. Payments made after the initial payment subject to the ETP cap, will attract a lower ETP cap. This is because the cap amount is reduced by the amount of all previous payments for the same termination. Lump sum payments that are not ETPs may also be subject to PAYG withholding. Use the applicable tax table to work out the amount to be withheld from these payments. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. Death benefit ETPs A death benefit termination payment is received by a person after another person's death, in consequence of termination of the other person's employment. The amount to withhold depends on a number of factors including whether the payment is made: • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. Use Table A in this schedule to work out how much to withhold. Working out the withholding amount An ETP can be made up of a tax-free component and taxable component. You must withhold an amount from the taxable component, including death benefit ETPs. Do not withhold from the tax-free component of the ETP. If your employee who is receiving an ETP has given you their tax file number (TFN) on a Tax file number declaration, use Table A in this schedule to work out how much to withhold. A Tax file number declaration remains effective for 12 months after you make the last payment to them. Withholding amounts calculated by applying Table A are rounded to the nearest dollar. Results ending in 50 cents are rounded upwards. If the payment is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found at 'Australian Tax Treaties' in your internet search engine. If the ETP is assessable only in the other country because of the treaty, then no withholding is required. If a foreign resident's ETP is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in Table A to exclude the Medicare levy of 2%. When a TFN has not been provided You must withhold 47% from the taxable component of an ETP you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Examples Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. This is the taxable amount remaining after Lloyd received a genuine redundancy payment. (The amount that exceeds the tax-free base limit and for each complete year of service limit is an ETP.) The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using Table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 58 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000 but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using Table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap amount of $245,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts above the whole-of-income cap of $96,000. As the whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax-free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using Table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines the smallest cap by comparing the result from step 2 against ETP cap amount of $245,000. Whole-of- income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 × 32%) plus $9,400 ($20,000 × 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($44,678) and part gratuity ($21,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation, the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit (see Note 2) as $834. This is calculated as follows: $44,678 less $43,844 due to the 5 years of service [$12,524 base limit plus $31,320 (5 × $6,264)]. The amount of $834 is an ETP. Using Table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $267 (32% of $834). Using Table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $21,000 gratuity part of the ETP. Step SmallBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap of $244,166 (ETP cap $245,000 for 2024-25 less the $834 ETP). Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $21,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $267 from the $834 part of the ETP for genuine redundancy and $6,720 from the $21,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. Note 2: For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments. Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. This is the taxable amount remaining after Lloyd received a genuine redundancy payment. (The amount that exceeds the tax-free base limit and for each complete year of service limit is an ETP.) The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using Table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Jane is an employee of SmallBiz Pty Ltd and is 58 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000 but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using Table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap amount of $245,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts above the whole-of-income cap of $96,000. As the whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax-free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using Table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines the smallest cap by comparing the result from step 2 against ETP cap amount of $245,000. Whole-of- income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 × 32%) plus $9,400 ($20,000 × 47%) of Chris's taxable component of $100,000. Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($44,678) and part gratuity ($21,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation, the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit (see Note 2) as $834. This is calculated as follows: $44,678 less $43,844 due to the 5 years of service [$12,524 base limit plus $31,320 (5 × $6,264)]. The amount of $834 is an ETP. Using Table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $267 (32% of $834). Using Table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $21,000 gratuity part of the ETP. Step SmallBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap of $244,166 (ETP cap $245,000 for 2024-25 less the $834 ETP). Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $21,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $267 from the $834 part of the ETP for genuine redundancy and $6,720 from the $21,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. Note 2: For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments. Table A: Withholding rates for ETPs Table A: Withholding rates for ETPs Income component derived by your employee in the income year Age of person at the end of the income year that the payment is received Component subject to PAYG withholding Rate of withholding Cap to apply Life benefit ETP - taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Under preservation age Up to the ETP cap amount 32% ETP cap Life benefit ETP - taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Preservation age or over Up to the ETP cap amount 17% ETP cap Life benefit ETP - taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. All ages Amount above the ETP cap amount 47% ETP cap Life benefit ETP - taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Under preservation age Up to the relevant cap amount 32% Smallest of ETP cap and whole-of-income cap Life benefit ETP - taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Preservation age or over Up to the relevant cap amount 17% Smallest of ETP cap and whole-of-income cap Life benefit ETP - taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. All ages Amount above the relevant cap amount 47% Smallest of ETP cap and whole-of-income cap Death benefit ETP paid to non-dependants - taxable component All ages Up to the ETP cap amount 32% ETP cap Death benefit ETP paid to non-dependants - taxable component All ages Amount above the ETP cap amount 47% ETP cap Death benefit ETP paid to dependants - taxable component All ages Up to the ETP cap amount Nil ETP cap Death benefit ETP paid to dependants - taxable component All ages Amount above the ETP cap amount 47% ETP cap Death benefit ETP paid to a trustee of a deceased estate - - Nil - Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Additional information The ETP cap amount for the 2024-25 income year is $245,000. The amount is indexed annually. The whole-of-income cap amount for the 2024-25 income year and future years is $180,000. This amount is not indexed. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, refer to interdependency relationship. If an ETP will be paid to the trustee of a deceased estate, no amount should be withheld. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Delayed termination payments Generally, a payment must be made within 12 months of termination to qualify as an ETP. A payment made after 12 months is a delayed termination payment unless we have given approval for the payment to be treated as an ETP. A delayed termination payment is not treated as an ETP. It must be reported in: • 'Gross payments' in Single Touch Payroll (STP), or • PAYG payment s ummary - individual non-business for those not reporting through STP. • 'Gross payments' in Single Touch Payroll (STP), or • PAYG payment s ummary - individual non-business for those not reporting through STP. If your employee has given you their TFN, withhold an amount equal to 32% from the delayed termination payment. Withholding amounts are rounded to the nearest dollar once calculated. Results ending in 50 cents are rounded to the next higher dollar. If your employee has not given you a TFN, you must withhold 47% from the delayed termination payment you make to a resident employee and 45% from a foreign resident employee. Ignore any cents in the result. Preservation age The withholding amount varies depending on whether the employee has reached their preservation age by the end of the income year in which the payment is made. Preservation age is determined using your employee's date of birth. For example, if your employee was born on 1 October 1964, they reach their preservation age of 60 on 1 October 2024. The table below outlines the transitional period where the preservation age increased progressively from 55 to 60. As the transitional period has been completed, for the 2024-25 and future income years the preservation age is 60 for all employees born after 30 June 1964. For those employees born before that date, they have already reached their preservation age. Preservation age Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 ETP reporting You must provide your employee with one or more PAYG payment summary - employment termination payment forms within 14 days of making an ETP, or report the ETP in the pay event if using Single Touch Payroll (STP). An ETP code is used to describe the type of payment, and determines which cap, ETP cap or whole-of-income cap is applied. The tables below shows the type of ETPs and which code applies: Life benefit ETP Code Description R ETP because of: • early retirement scheme • genuine redundancy • invalidity • compensation for: - personal injury - unfair dismissal - harassment - discrimination. O Other ETP not described by R, for example, golden handshake, gratuity, payment in lieu of notice, payment for unused sick leave, payment for unused rostered days off. • early retirement scheme • genuine redundancy • invalidity • compensation for: - personal injury - unfair dismissal - harassment - discrimination. - personal injury - unfair dismissal - harassment - discrimination. Multiple payments for same termination Code Description S This is a code R payment. You made one of the following payments to your employee in a previous income year for the same termination: • a code R payment • a code O payment • a transitional termination payment. P This is a code O payment and you made one of the following payments to your employee in a previous income year for the same termination: • a code R payment • a code O payment • a transitional termination payment. • a code R payment • a code O payment • a transitional termination payment. • a code R payment • a code O payment • a transitional termination payment. Death benefit ETP Code Description D Death benefit ETP paid to a dependant of the deceased. B Death benefit ETP paid to a non-dependant of the deceased. You made a termination payment to the non-dependant in a previous income year for the same termination. N Death benefit ETP paid to a non-dependant of the deceased. T Death benefit ETP paid to a trustee of the deceased estate. Transitional termination payments were certain ETPs paid to an employee under an employment contract entered into before 10 May 2006. They were taxed concessionally if paid before 1 July 2012. This schedule applies to withholding payments covered by paragraph 12-85(a) of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if you make a super lump sum payment to an individual. This schedule also provides information on the withholding requirements when an untaxed element of super interest is rolled over. Super lump sums A super lump sum payment includes a: • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, or compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, or compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). A super lump sum may be paid from a super fund, approved deposit fund (ADF) or a retirement savings account (RSA). Components of a super lump sum Before you can work out the withholding amount, you must calculate the components of the super lump sum. A super lump sum may have two components: • a tax-free component • a taxable component which can include an: - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • a tax-free component • a taxable component which can include an: - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). You do not withhold from the tax-free component. Working out the withholding amount You must calculate the amount to withhold by applying the rates set out in Table A in this schedule if your payee: • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. These rates include the Medicare levy of 2%. If the payment is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found in the Australian Tax Treaties table. If, because of the treaty, the super lump sum is assessable only in the other country, then no withholding is required. If a foreign resident's super lump sum is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in Table A to exclude the Medicare levy of 2%. Different withholding rates apply for temporary residents who request a departing Australia superannuation payment. Payments not subject to PAYG withholding The following super lump sums are not subject to PAYG withholding: • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. When a TFN has not been provided Different withholding rates apply where the payee of the super lump sum has not provided you with their TFN before the payment is made. Paid to an Australian resident • Under 60 years of age: - Taxable component (taxed element and untaxed element) withhold 47% (ignoring cents) • 60 years of age or over: - Taxable component o taxed element - no amount is required to be withheld o untaxed element - withhold 47% (ignoring any cents). • Under 60 years of age: - Taxable component (taxed element and untaxed element) withhold 47% (ignoring cents) • 60 years of age or over: - Taxable component o taxed element - no amount is required to be withheld o untaxed element - withhold 47% (ignoring any cents). - Taxable component (taxed element and untaxed element) withhold 47% (ignoring cents) - Taxable component o taxed element - no amount is required to be withheld o untaxed element - withhold 47% (ignoring any cents). o taxed element - no amount is required to be withheld o untaxed element - withhold 47% (ignoring any cents). Paid to a foreign resident Check if there is a tax treaty with the payee's country of residence. If the super lump sum is assessable in the other country, no withholding is required. If the super lump sum is assessable in Australia, use the following withholding rates: • Under 60 years of age: - Taxable component (taxed element and untaxed element) withhold 45% (ignoring cents) • 60 years of age or over: - Taxable component o taxed element - no amount is required to be withheld o untaxed element - withhold 45% (ignoring any cents). • Under 60 years of age: - Taxable component (taxed element and untaxed element) withhold 45% (ignoring cents) • 60 years of age or over: - Taxable component o taxed element - no amount is required to be withheld o untaxed element - withhold 45% (ignoring any cents). - Taxable component (taxed element and untaxed element) withhold 45% (ignoring cents) - Taxable component o taxed element - no amount is required to be withheld o untaxed element - withhold 45% (ignoring any cents). o taxed element - no amount is required to be withheld o untaxed element - withhold 45% (ignoring any cents). Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. Rollovers If the person entitled to receive the super lump sum asks you to roll over their benefit, you are generally not required to withhold from any of the rolled-over amount. However, if the rollover benefit consists of a taxable component - untaxed element that exceeds the untaxed plan cap you are required to withhold at the following rates: • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 47%. • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 47%. A super lump sum death benefit cannot be rolled over - whether paid to dependants or non-dependants. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.820 million which consists wholly of a taxable component - untaxed element. The untaxed plan cap amount for 2024-25 is $1.780 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,780,000 (no withholding required) • above the untaxed plan cap = $40,000 ($1,820,000 - $1,780,000) • from $40,000 = $18,800 ($40,000 × 47%). The net rollover of $1,801,200 ($1,820,000 - $18,800) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. You are also required to provide a statement to the member with 30 days of the rollover. Tom asks his fund to roll over his super interest of $1.820 million which consists wholly of a taxable component - untaxed element. The untaxed plan cap amount for 2024-25 is $1.780 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,780,000 (no withholding required) • above the untaxed plan cap = $40,000 ($1,820,000 - $1,780,000) • from $40,000 = $18,800 ($40,000 × 47%). • up to the untaxed plan cap = $1,780,000 (no withholding required) • above the untaxed plan cap = $40,000 ($1,820,000 - $1,780,000) • from $40,000 = $18,800 ($40,000 × 47%). The net rollover of $1,801,200 ($1,820,000 - $18,800) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. You are also required to provide a statement to the member with 30 days of the rollover. Table A: Withholding rates for super lump sums Table A: Withholding rates for super lump sums Type of payment and tax component Age of person at the date the payment is received Amount subject to PAYG withholding Rate of withholding Member benefit - taxed element of the taxable component Under preservation age Whole amount 22% Member benefit - taxed element of the taxable component 60 years and above Whole amount Nil Member benefit - untaxed element of the taxable component Under preservation age Amount up to untaxed plan cap 32% Member benefit - untaxed element of the taxable component Under preservation age Amount above untaxed plan cap 47% Member benefit - untaxed element of the taxable component 60 years and above Amount up to untaxed plan cap 17% Member benefit - untaxed element of the taxable component 60 years and above Amount above untaxed plan cap 47% Member benefit - total of preserved benefits is less than $200 Any age Nil - amount is non-assessable, non-exempt income n/a Member benefit - terminal medical condition payment Any age Nil - amount is non-assessable, non-exempt income n/a Death benefit paid to a dependant - taxed and untaxed elements of the taxable component Any age Nil - amount is non-assessable, non-exempt income n/a Death benefit paid to a non-dependant - taxed element of the taxable component Any age Whole amount 17% Death benefit paid to a non-dependant - untaxed element of the taxable component Any age Whole amount 32% Death benefit paid to the trustee of the deceased estate Any age None Nil Additional information Untaxed plan cap: For the 2024-25 income year, the untaxed plan cap is $1,780,000 and is indexed annually. Lump sum less than $200: There is no withholding required from the whole amount if it is paid by a regulated super fund, complying ADF or RSA provider as a super lump sum and it is the payee's entire benefit. A terminal medical condition exists if: • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. The certification period is 24 months from the date of certification. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). A spouse of the deceased includes another person who: • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent refer to interdependency relationship. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Example: Super lump sum made by a super provider from an untaxed element. Chloe is 62 years of age and a member of AAFund super fund. She has decided to retire and take some of her super as a lump sum. As Chloe is over 60 years of age, she is over the preservation age. According to her entitlements, Chloe will receive a super lump sum of $300,000 from AAFund. The super lump sum has a tax-free component of $30,000 and a taxable component of $270,000. Chloe has previously provided her TFN to AAFund. AAFund does not withhold from the tax-free component of $30,000 but must withhold an amount from the taxable component of $270,000. The taxable component of the super lump sum paid by AAFuan comprises of a taxed element of $190,000 and untaxed element of $80,000. Amount to withhold: 1. Amount up to untaxed plan cap = $1,780,000 (2024-25 income year cap amount) 2. Super lump sum taxable component = $270,000 ($300,000 - $30,000) 3. Untaxed element of taxable component = $80,000 ($270,000 - $190,000) 4. Amount to withhold from $300,000 = $13,600 (17% of $80,000) Note: The untaxed plan cap is indexed annually. Chloe is 62 years of age and a member of AAFund super fund. She has decided to retire and take some of her super as a lump sum. As Chloe is over 60 years of age, she is over the preservation age. According to her entitlements, Chloe will receive a super lump sum of $300,000 from AAFund. The super lump sum has a tax-free component of $30,000 and a taxable component of $270,000. Chloe has previously provided her TFN to AAFund. AAFund does not withhold from the tax-free component of $30,000 but must withhold an amount from the taxable component of $270,000. The taxable component of the super lump sum paid by AAFuan comprises of a taxed element of $190,000 and untaxed element of $80,000. | 1 Amount to withhold: Amount up to untaxed plan cap = $1,780,000 (2024-25 income year cap amount) 2. Super lump sum taxable component = $270,000 ($300,000 - $30,000) 3. Untaxed element of taxable component = $80,000 ($270,000 - $190,000) 4. Amount to withhold from $300,000 = $13,600 (17% of $80,000) 1. Amount up to untaxed plan cap = $1,780,000 (2024-25 income year cap amount) 2. Super lump sum taxable component = $270,000 ($300,000 - $30,000) 3. Untaxed element of taxable component = $80,000 ($270,000 - $190,000) 4. Amount to withhold from $300,000 = $13,600 (17% of $80,000) Note: The untaxed plan cap is indexed annually. Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1964, they reach their preservation age of 60 on 1 October 2024. The table below outlines the transitional period where the preservation age increased progressively from 55 to 60. As the transitional period has been completed, for the 2024-25 and future income years the preservation age is 60 for all payees born after 30 June 1964. For those payees born before that date, they have already reached their preservation age. Preservation age Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Payment summaries You must provide a PAYG payment summary - superannuation lump sum to the recipient of the super lump sum within 14 days of making a lump sum payment. Payment summaries can also be printed using software that conforms to ATO reporting specifications. This schedule applies to withholding payments covered by paragraph 12-80(a) of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. About this schedule Using this schedule Use this schedule if you make a payment of a super income stream, including: • account-based super income streams - including death benefit income streams • capped defined benefit income streams - including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams. • account-based super income streams - including death benefit income streams • capped defined benefit income streams - including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams. Super income streams A super income stream is a series of regular payments from a superannuation provider when the payee has satisfied a condition of release. These regular payments can be paid weekly, fortnightly, monthly, quarterly or annually. A super income stream may be: • an account-based super income stream • a capped defined benefit income stream which includes a: - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity that existed prior to 1 July 2017 - reversionary death benefit income stream. • an account-based super income stream • a capped defined benefit income stream which includes a: - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity that existed prior to 1 July 2017 - reversionary death benefit income stream. - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity that existed prior to 1 July 2017 - reversionary death benefit income stream. Note: A commutation of an income stream is not a super income stream payment. It is a super lump sum. Refer to Schedule 12 - Tax table for superannuation lump sums. Defined benefit income cap The general defined benefit income cap for the 2024-25 financial year is $118,750. The defined benefit income cap may be reduced depending on the payee's circumstances. Components of a super income stream Before you can work out the withholding amount, you must calculate the components of the super income stream. A super income stream may have two components: • taxable component, which can include either or both of an: - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element) • tax-free component. • taxable component, which can include either or both of an: - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element) • tax-free component. - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element) Tax file number (TFN) declarations Receiving and applying TFN declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% for residents and 45% for foreign residents (ignoring any cents), if a super income stream payment is made to your payee and they: • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN, or have made an enquiry with us. • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN, or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration that they have lodged a Tax file number application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets, or Medicare levy adjustments. Do not withhold any amount for study and training support loans. When not to apply the no-TFN withholding rate Do not apply the no-TFN withholding rate to: • the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years of age or over and the total of these amounts is below their defined benefit income cap • the taxed element of an account-based super income stream where the payee is 60 years or over. • the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years of age or over and the total of these amounts is below their defined benefit income cap • the taxed element of an account-based super income stream where the payee is 60 years or over. In these circumstances no withholding is required. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Working out the withholding amount Factors to consider Factors to consider when working out the withholding amount include: • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments - for example, weekly, fortnightly or monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments - for example, weekly, fortnightly or monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. Payments to Australian residents This schedule is divided into five parts. The amount required to be withheld from a super income stream depends on the type of super income stream you pay: • account-based super income stream - use part A of this schedule • capped defined benefit income stream and: - payee is under 60 years of age at any time during the financial year, including: o disability super income streams o death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years of age during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments - payee is 60 years of age or over for the full financial year: o a taxable component - taxed element and or a tax-free component - use part B o a taxable component - untaxed element only - use part C o a mixture of the above components - use part D - payee is under 60 years of age, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years of age or older at the time of death - use part E. • account-based super income stream - use part A of this schedule • capped defined benefit income stream and: - payee is under 60 years of age at any time during the financial year, including: o disability super income streams o death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years of age during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments - payee is 60 years of age or over for the full financial year: o a taxable component - taxed element and or a tax-free component - use part B o a taxable component - untaxed element only - use part C o a mixture of the above components - use part D - payee is under 60 years of age, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years of age or older at the time of death - use part E. - payee is under 60 years of age at any time during the financial year, including: o disability super income streams o death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years of age during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments - payee is 60 years of age or over for the full financial year: o a taxable component - taxed element and or a tax-free component - use part B o a taxable component - untaxed element only - use part C o a mixture of the above components - use part D - payee is under 60 years of age, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years of age or older at the time of death - use part E. o disability super income streams o death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) o a taxable component - taxed element and or a tax-free component - use part B o a taxable component - untaxed element only - use part C o a mixture of the above components - use part D Payments to foreign residents If the super income stream is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. If the super income stream is assessable in the other country because of the treaty, no withholding is required. If a foreign resident's super income stream is assessable in Australia, you are required to withhold from the payment. Rounding of withholding amounts Ignore any cents in an income stream before using any of the steps in this schedule to calculate withholding. Withholding amounts calculated using the steps are rounded to the nearest dollar. Results ending in exactly 50 cents are rounded to the next highest dollar. Do this rounding directly - do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Part A Use this part where the payee is: • below 60 years of age and is receiving a super income stream including a death benefit income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. • below 60 years of age and is receiving a super income stream including a death benefit income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. Note: If the payee turns 60 during the financial year and is in receipt of a capped defined benefit income stream, then you will also need to complete part E for post-60 income stream payments. Taxable component contains taxed and untaxed elements Withholding steps Step 1: Use the following table to work out which elements of the taxable component withholding applies to. How to apply withholding when taxable component contains untaxed element Age of the payee Taxable component of super income stream contains Withholding applies to the following element(s) Untaxed element Taxed element Below 60 Yes Yes Sum of untaxed and taxed elements Below 60 No Yes Taxed element Any age Yes No Untaxed element Note: Do not withhold where the payee is receiving an account-based super income stream with a taxed element and tax-free component and is aged 60 years or older. Step 2: Use the appropriate PAYG withholding tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the period the super income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees aged 60 years or over may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use Schedule 9 - Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 1. Step 3: Some payees may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super income stream - taxable component Age of payee Tax offset Below preservation age Nil 60 years or over Untaxed element × 10% Super death benefits paid to a dependant Age of deceased Age of recipient Tax offset Below 60 years Below 60 Taxed element × 15% Below 60 years 60 and over Untaxed element × 10% 60 years or over Any age Untaxed element × 10% Disability super income stream - taxable component Age of payee Tax offset Below preservation age Taxed element × 15% Untaxed element = Nil 60 years or over Untaxed element × 10% Untaxed element = Nil Step 4: For some payees, the application of the offset from step 3 leads to under withholding for their Medicare levy. An offset adjustment is required where the tax offset calculated in step 3 is greater than zero. Use the applicable formulas below to calculate the offset adjustment amount. You will need to calculate the weekly equivalent of the taxable component or untaxed element if making fortnightly, monthly or quarterly payments. If an offset adjustment is not required, set the offset adjustment to zero. Adjustment amounts per taxable component amount Equivalent amount (on a weekly basis) Offset adjustment amount Under 60 years of age 60 years of age or over Less than the Medicare levy threshold for singles Nil Nil Greater than the Medicare levy threshold for singles, but less than the Medicare levy shade out point (SOP) for singles (Taxable component - Medicare levy threshold for singles) × 0.10 (Untaxed element - Medicare levy threshold for singles) × 0.10 Greater than or equal to the Medicare levy SOP for singles, but less than $1,181 Taxable component × 0.02 Untaxed element × 0.02 Greater than $1,180 Nil Nil Medicare levy parameters are contained in Schedule 1 - Statement of formulas for calculating amounts to be withheld. Step 5: Calculate the notional amount to withhold by first subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Notional amount to withhold = withholding amount - tax offset Then compare the notional amount to withhold with the offset adjustment amount calculated at step 4. If the notional amount to withhold is: • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. Tax-free component If the super income stream is being paid to a payee under 60 years of age, you do not need to consider their tax-free component when calculating their withholding. Example: Case A - Payee is under 60 years of age This example uses the PAYG withholding tax tables that apply from 1 July 2024. Veronica, 58, receives a fortnightly disability super income stream of $1,400 comprising: • a tax-free component of $300 • a taxable component - taxed element of $1,100. Veronica's preservation age is 60. Step 1: Veronica is 58 years of age therefore withholding applies to the taxable component. Step 2: As Veronica is paid fortnightly, use the Fortnightly tax table at ato.gov.au/taxtables to work out the withholding required from the $1,100 taxed element. This amount is $70, if Veronica is claiming the tax-free threshold. Step 3: Since Veronica is below her preservation age and is receiving a disability super income stream, she is entitled to a tax offset. Tax offset = taxed element × 15% = $1,100 × 15% = $165 Step 4: Calculate Veronica's fortnightly offset adjustment amount. As Veronica's fortnightly payment is more than $1,000 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,250 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) × 0.10 = ($1,100 - $1,000) × 0.10 = $10.00 = $10 per fortnight (round to the nearest dollar) Veronica's offset adjustment amount is $10 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($70 as worked out in step 2) by the value of the tax offset ($165 as worked out in step 3). That is: Notional withholding amount = $70 - $165 = -$95 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Veronica's fortnightly super income stream is $10. This is the offset adjustment amount which will cover the Medicare levy payable. This example uses the PAYG withholding tax tables that apply from 1 July 2024. Veronica, 58, receives a fortnightly disability super income stream of $1,400 comprising: • a tax-free component of $300 • a taxable component - taxed element of $1,100. • a tax-free component of $300 • a taxable component - taxed element of $1,100. Veronica's preservation age is 60. Step 1: Veronica is 58 years of age therefore withholding applies to the taxable component. Step 2: As Veronica is paid fortnightly, use the Fortnightly tax table at ato.gov.au/taxtables to work out the withholding required from the $1,100 taxed element. This amount is $70, if Veronica is claiming the tax-free threshold. Step 3: Since Veronica is below her preservation age and is receiving a disability super income stream, she is entitled to a tax offset. Tax offset = taxed element × 15% = $1,100 × 15% = $165 Step 4: Calculate Veronica's fortnightly offset adjustment amount. As Veronica's fortnightly payment is more than $1,000 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,250 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) × 0.10 = ($1,100 - $1,000) × 0.10 = $10.00 = $10 per fortnight (round to the nearest dollar) Veronica's offset adjustment amount is $10 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($70 as worked out in step 2) by the value of the tax offset ($165 as worked out in step 3). That is: Notional withholding amount = $70 - $165 = -$95 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Veronica's fortnightly super income stream is $10. This is the offset adjustment amount which will cover the Medicare levy payable. Part B Use this part if the payee is receiving a capped defined benefit income stream during the year and is: • 60 years of age or over and • their super income stream is made up of: - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. • 60 years of age or over and • their super income stream is made up of: - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. Withholding steps Step 1: Convert the super income stream components the payee received for the period to an annualised amount and use the following table to work out whether withholding applies, and if so, what amount it applies to. Income stream components Does withholding apply? Sum of the annualised tax-free component and taxed element is less than the defined benefit income cap No withholding applies. No further steps are necessary. Sum of annualised tax-free component and taxed element is greater than the defined benefit income cap Withholding applies to 50% of the amount over the cap. Go to step 2. Step 2: Calculate the weekly, fortnightly or monthly equivalent of the amount from step 1 in excess of the cap. For example, if you pay the payee weekly, divide the excess by 52. If you pay fortnightly, divide the excess by 26. If you pay monthly, divide the excess by 12 (ignore cents in the result). Step 3: Divide the amount calculated at step 2 by two (ignore cents in the result). Step 4: Use the appropriate PAYG withholding tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 3. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. These examples use the PAYG withholding tax tables that apply from 1 July 2024. Example: Case B (i) - Capped defined benefit income stream where the annual entitlement is under the cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising: • a tax-free component of $200 • a taxable component - taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $118,750 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $118,750. As Courtney is over 60 years of age and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $118,750 for the financial year, no withholding is required. Example: Case B (ii) - Capped defined benefit income stream where the annual entitlement exceeds the cap Bill, 63, receives a fortnightly capped defined benefit income stream of $6,550 comprising: • a tax-free component of $750 • a taxable component - taxed element of $5,800. Bill is entitled to the full defined benefit income cap amount of $118,750 as there are no factors present that reduce this cap. Step 1: The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $19,500 and annualised taxed element of $150,800 totalling $170,300, which is greater than the defined benefit income cap of $118,750. Withholding applies to 50% of the amount over the cap. Go to step 2. Step 2: Calculate the fortnightly equivalent of the amount in excess of the cap. $170,300 - $118,750 = $51,550 $51,550 ÷ 26 = $1,982 (ignoring cents) Step 3: Divide the amount calculated at step 2 by two. $1,982 ÷ 2 = $991 (ignoring any cents) Step 4: Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 3. As Bill has claimed the tax-free threshold the withholding amount is $44. Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising: • a tax-free component of $200 • a taxable component - taxed element of $1,800. • a tax-free component of $200 • a taxable component - taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $118,750 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $118,750. As Courtney is over 60 years of age and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $118,750 for the financial year, no withholding is required. Bill, 63, receives a fortnightly capped defined benefit income stream of $6,550 comprising: • a tax-free component of $750 • a taxable component - taxed element of $5,800. • a tax-free component of $750 • a taxable component - taxed element of $5,800. Bill is entitled to the full defined benefit income cap amount of $118,750 as there are no factors present that reduce this cap. Step 1: The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $19,500 and annualised taxed element of $150,800 totalling $170,300, which is greater than the defined benefit income cap of $118,750. Withholding applies to 50% of the amount over the cap. Go to step 2. Step 2: Calculate the fortnightly equivalent of the amount in excess of the cap. $170,300 - $118,750 = $51,550 $51,550 ÷ 26 = $1,982 (ignoring cents) Step 3: Divide the amount calculated at step 2 by two. $1,982 ÷ 2 = $991 (ignoring any cents) Step 4: Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 3. As Bill has claimed the tax-free threshold the withholding amount is $44. Part C Use this part if the payee is receiving a capped defined benefit income stream and: • is 60 years of age or over, and • their income stream is only made up of a taxable component - untaxed element. • is 60 years of age or over, and • their income stream is only made up of a taxable component - untaxed element. Withholding steps Step 1: Use the appropriate PAYG withholding tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to this pay period's taxable component - untaxed element. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Schedule 9 - Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 1. Step 2: Determine the tax offset for the payment. Convert the untaxed element the payee received this period to an annualised amount. Use the following table to work out the amount of tax offset that applies. Untaxed element - annualised amount Tax offset Equal to or greater than the defined benefit income cap Tax offset is capped at 10% of the cap. Less than the defined benefit income cap Tax offset is calculated at 10% of the untaxed element. Step 3: If the annualised amount from step 2 is less than the cap, then: Tax offset = untaxed element for the payment × 10% If the annualised amount from step 2 is greater than the cap, then the annual tax offset is capped at 10% of the cap. Therefore, the tax offset for the payment is reduced to the weekly, fortnightly or monthly equivalent of the capped tax offset amount. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount - tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Example: Case C - Capped defined benefit income stream comprised of a taxable component - untaxed element only This example uses the PAYG withholding tax tables that apply from 1 July 2024. Vera, 68, receives a weekly super income stream of $2,500 comprised only of a taxable component - untaxed element. Step 1: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the taxable component - untaxed element for $2,500 is $624 (Vera has claimed the tax-free threshold). Step 2: The annual equivalent of Vera's weekly super income stream untaxed element ($2,500 × 52 = $130,000) is greater than the defined benefit income cap of $118,750. Therefore, Vera's tax offset is capped at $11,875 for the financial year. Step 3: As Vera is over 60 years of age she is eligible for a 10% tax offset of the untaxed element. The weekly tax offset amount is capped at $11,875 ÷ 52 = $228 (ignore cents) This weekly offset amount exceeds this cap ($13,000 ÷ 52 = $250). Therefore, the weekly tax offset is reduced to $228. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount - tax offset Amount to withhold = $624 - $228 Amount to withhold = $396 This example uses the PAYG withholding tax tables that apply from 1 July 2024. Vera, 68, receives a weekly super income stream of $2,500 comprised only of a taxable component - untaxed element. Step 1: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the taxable component - untaxed element for $2,500 is $624 (Vera has claimed the tax-free threshold). Step 2: The annual equivalent of Vera's weekly super income stream untaxed element ($2,500 × 52 = $130,000) is greater than the defined benefit income cap of $118,750. Therefore, Vera's tax offset is capped at $11,875 for the financial year. Step 3: As Vera is over 60 years of age she is eligible for a 10% tax offset of the untaxed element. The weekly tax offset amount is capped at $11,875 ÷ 52 = $228 (ignore cents) This weekly offset amount exceeds this cap ($13,000 ÷ 52 = $250). Therefore, the weekly tax offset is reduced to $228. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount - tax offset Amount to withhold = $624 - $228 Amount to withhold = $396 Part D Use this part where the payee is receiving a capped defined benefit income stream and: • is 60 years of age or over, and • their income stream is made up of one or more of: - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. • is 60 years of age or over, and • their income stream is made up of one or more of: - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. Withholding steps Work out the amount subject to withholding Step 1: Convert all of the components of the whole income stream the payee received during this period to an annualised amount. Then add together all the annualised components that make up the income stream. Use the table below to determine whether you go to step 2 or part C. Income stream components Tax-free Taxed element Untaxed element Sum of components Next step Yes Yes Yes Equal to or greater than the defined benefit income cap Go to step 2 Yes Yes Yes Less than the defined benefit income cap Go to part C (untaxed component) Step 2: Add the annualised tax-free component and annualised taxed element. Subtract the cap from this amount. If this is less than the cap, go to step 5. Step 3: Calculate the weekly, fortnightly or monthly equivalent of the amount at step 2. For example, if you pay the payee weekly, divide the excess by 52. If you pay fortnightly, divide the excess by 26. If you pay monthly, divide the excess by 12 (ignore cents in the result). Step 4: Divide the amount calculated at step 3 by two (ignore cents in the result). The result is the amount subject to withholding. Step 5: Calculate the weekly, fortnightly or monthly equivalent of the untaxed element and add this to the amount calculated at step 4 (if applicable). Step 6: Use the appropriate PAYG withholding tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 5. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Calculate the tax offset applicable Step 7: If the sum of the annualised tax-free component and the annualised taxed element is equal or greater than the cap, then the payee is not entitled to a tax offset. If the sum of the annualised tax-free component and the annualised taxed element is less than the cap, the payee is entitled to a reduced tax offset. Subtract from the cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the annual tax offset amount. Calculate the weekly, fortnightly or monthly equivalent of this tax offset. For example, if you pay the payee weekly, divide the amount by 52. If you pay fortnightly, divide the amount by 26. If you pay monthly, divide the amount by 12 (ignore cents in the result). Work out the amount to withhold Step 8: Subtract the tax offset per payment (step 7) from the withholding amount (step 6). Amount to withhold = withholding amount - tax offset These examples use the PAYG withholding tax tables that apply from 1 July 2024. Example: Case D (i) - Payee is over 60 years old and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the annualised components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $118,750 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $118,750 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 - $118,750 = $31,250 Step 3: Calculate the weekly equivalent of the amount in excess of $118,750 calculated at step 2. $31,250 ÷ 52 = $600 (ignore any cents) Step 4: Divide the amount calculated at step 3 by two. $600÷ 2 = $300 (ignore any cents) Step 5: Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000 ÷ 52) and add it to the amount calculated at step 4 ($300). $1,192 + $300 = $1,492 Step 6: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $301. Calculate the tax offset applicable Step 7: Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $118,750, she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $301 - 0 Total amount to withhold is $301. Example: Case D (ii) - Payee is over 60 years of age and receives all elements of a capped defined benefit income stream Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $135,000 comprising: • taxable component - taxed element $92,000 • taxable component - untaxed element $33,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the components. $92,000 + $33,000 + $10,000 = $135,000 As the sum is over the $118,750 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $118,750 cap from the result. Sum of tax-free component and taxed element. $10,000 + $92,000 = $102,000 Amount in excess of cap. $102,000 - $118,750 = -$16,750 As $102,000 is less than $118,750 there is no excess amount. Step 3 and Step 4: These steps are not necessary as no excess amount was calculated at step 2. Step 5: Add the untaxed element of the taxable component $1,269 (ie. fortnightly equivalent of $33,000) to the amount calculated at step 4 (Nil). $1,269 + Nil = $1,269 Step 6: Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $112. Calculate the tax offset applicable Step 7: As Fred's tax-free component and taxed element is less than the $118,750 cap, he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($118,750 - amount at step 2) × 10% ($118,750 - $102,000) × 10% = $1,675 The tax offset amount is capped at $1,675. As Fred is being paid on a fortnightly basis divide the offset by 26. $1,675 ÷ 26 = $64 (ignore any cents). Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $112 - $64 Total amount to withhold is $48. Example: Case D (iii) - Payee is over 60 years old and receives some elements of a capped defined benefit income stream Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising of: • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $118,750 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $118,750 cap from this amount. $30,000 + $0 = $30,000 $30,000 - $118,750 = -$88,750 As $30,000 is less than the $118,750 cap, there is no excess amount. Step 3 and Step 4: These steps are not necessary as no excess amount was calculated at step 2. Step 5: Add the untaxed element of the taxable component $3,461 (that is, weekly equivalent of $180,000) to the amount calculated at step 4 (Nil). $3,461 + Nil = $3,461 Step 6: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $992. Calculate the tax offset applicable Step 7: As Bob's tax-free component is less than the $118,750 cap, then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($118,750 - amount at step 2) × 10% ($118,750 - $30,000) × 10% = $8,875 The tax offset amount is capped at $8,875. As Bob is paid weekly divide the offset by 52. $8,875 ÷ 52 = $170 (ignore cents) Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $992 - $170 Total amount to withhold is $822. Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the annualised components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $118,750 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $118,750 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 - $118,750 = $31,250 Step 3: Calculate the weekly equivalent of the amount in excess of $118,750 calculated at step 2. $31,250 ÷ 52 = $600 (ignore any cents) Step 4: Divide the amount calculated at step 3 by two. $600÷ 2 = $300 (ignore any cents) Step 5: Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000 ÷ 52) and add it to the amount calculated at step 4 ($300). $1,192 + $300 = $1,492 Step 6: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $301. Calculate the tax offset applicable Step 7: Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $118,750, she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $301 - 0 Total amount to withhold is $301. Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $135,000 comprising: • taxable component - taxed element $92,000 • taxable component - untaxed element $33,000 • tax-free component $10,000. • taxable component - taxed element $92,000 • taxable component - untaxed element $33,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the components. $92,000 + $33,000 + $10,000 = $135,000 As the sum is over the $118,750 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $118,750 cap from the result. Sum of tax-free component and taxed element. $10,000 + $92,000 = $102,000 Amount in excess of cap. $102,000 - $118,750 = -$16,750 As $102,000 is less than $118,750 there is no excess amount. Step 3 and Step 4: These steps are not necessary as no excess amount was calculated at step 2. Step 5: Add the untaxed element of the taxable component $1,269 (ie. fortnightly equivalent of $33,000) to the amount calculated at step 4 (Nil). $1,269 + Nil = $1,269 Step 6: Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $112. Calculate the tax offset applicable Step 7: As Fred's tax-free component and taxed element is less than the $118,750 cap, he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($118,750 - amount at step 2) × 10% ($118,750 - $102,000) × 10% = $1,675 The tax offset amount is capped at $1,675. As Fred is being paid on a fortnightly basis divide the offset by 26. $1,675 ÷ 26 = $64 (ignore any cents). Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $112 - $64 Total amount to withhold is $48. Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising of: • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component $30,000. • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1: Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $118,750 cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $118,750 cap from this amount. $30,000 + $0 = $30,000 $30,000 - $118,750 = -$88,750 As $30,000 is less than the $118,750 cap, there is no excess amount. Step 3 and Step 4: These steps are not necessary as no excess amount was calculated at step 2. Step 5: Add the untaxed element of the taxable component $3,461 (that is, weekly equivalent of $180,000) to the amount calculated at step 4 (Nil). $3,461 + Nil = $3,461 Step 6: Using the Weekly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $992. Calculate the tax offset applicable Step 7: As Bob's tax-free component is less than the $118,750 cap, then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($118,750 - amount at step 2) × 10% ($118,750 - $30,000) × 10% = $8,875 The tax offset amount is capped at $8,875. As Bob is paid weekly divide the offset by 52. $8,875 ÷ 52 = $170 (ignore cents) Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $992 - $170 Total amount to withhold is $822. Part E Use this part if the payee: • was 60 years or older for the full financial year and they started their capped defined benefit income stream for the first time part-way during the year [complete step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete step 1(b)], or • was aged 59 years or younger for the full financial year and has a capped defined benefit income stream that is a reversionary death benefit income stream where the deceased was aged 60 or over at the time of death [complete step 1(c)]. • was 60 years or older for the full financial year and they started their capped defined benefit income stream for the first time part-way during the year [complete step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete step 1(b)], or • was aged 59 years or younger for the full financial year and has a capped defined benefit income stream that is a reversionary death benefit income stream where the deceased was aged 60 or over at the time of death [complete step 1(c)]. Note: If the payee is in receipt of multiple capped defined benefit income streams (maybe from multiple sources) or where the payee is in receipt of their own income stream at the same time as they are receiving a reversionary death benefit income stream, then the reduction of the cap may not be correct in all circumstances. Steps to reduce the defined benefit income cap Step 1 Use whichever is applicable to the payee's circumstances: • Work out the number of days from when you first paid a super income stream to 30 June 2025. • Work out the number of days from your payee's birthday to 30 June 2025. • Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2025. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. These steps are illustrative for the 2024-25 financial year. Step 2 Days worked out from step 1 as a percentage of the year (number of days ÷ 365 × 100) Step 3 Multiply the general defined benefit income cap ($118,750) by step 2. The result is the payee's reduced defined benefit income cap. Step 4 Work out the withholding amount using the reduced defined benefit income cap. Refer to the examples for guidance. • Work out the number of days from when you first paid a super income stream to 30 June 2025. • Work out the number of days from your payee's birthday to 30 June 2025. • Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2025. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. These steps are illustrative for the 2024-25 financial year. These examples use the PAYG withholding tax tables that apply from 1 July 2024. Examples: Case E (i): Turning 60 during the financial year On 1 July 2024 Loraine was 59 years of age receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2024. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when Loraine turns 60, therefore she will be subject to a different tax treatment on the income she receives after she turns 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year, made up of the following: • a tax-free component of $400 • a taxable component - taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2024-25 financial year as follows: • Step 1: Number of days from Loraine's birthday to 30 June 2025 is 292 • Step 2: Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3: Multiply the general defined benefit cap by step 2 result: $118,750 × 80% Loraine's reduced defined benefit income cap is $95,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days ÷ 14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $95,000. $108,160 - $95,000 = $13,160 Loraine is paid fortnightly, therefore: $13,160 ÷ 20 (remaining fortnights) = $658 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $658 ÷ 2 = $329 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. Note: You will need to provide a PAYG payment summary - superannuation income stream for payments made to the payee before turning 60 and a separate payment summary for payments made to the payee after turning 60, even if the withholding amount is zero. If a payee only had an untaxed element or a combination of all three elements then you will need to go to part C or part D respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the 'Steps to reduce the defined benefit income cap' section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year - income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2024. Step 1: Convert all the components of the income stream to an annualised amount. Total income stream $6,000 × 26 = $156,000 Taxed element $3,000 × 26 = $78,000 Untaxed element $1,000 × 26= $26,000 Tax-free component $2,000 × 26 = $52,000 Step 2: Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 × 80% = $124,800 Step 3: From step 2 in part D, add together the annualised tax-free component and taxed element that has been reduced by applying the percentage Loraine was over 60. $41,600 + $62,400 = $104,000 Step 4: Subtract Loraine's reduced cap of $95,000 from $104,000. Result is $9,000 Step 5: Divide the result in step 4 by the remaining fortnights $9,000 ÷ 20 = $450 (ignore cents) Step 6: Divide the amount at step 5 by two. $450 ÷ 2 = $225. Add Loraine's fortnight untaxed element amount $1,000. This totals $1,225. Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount for $1,225 is $104. As Loraine's annualised tax-free component and taxed element is above her cap (as per step 4 above) no tax offset is applicable. Examples: Case E (iii): Starting an income stream during the financial year Sarah is 65 years of age and she first starts her capped defined benefit income stream on 30 December 2024. Sarah's reduced defined benefit income cap for the 2024-25 financial year is worked out as follows: Step 1: Number of days from Sarah's first income stream payment to 30 June 2025 = 183 Step 2: Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% Step 3: Multiply the general defined benefit cap by step 2 result: $118,750 × 50.137% Sarah's reduced defined benefit income cap is $59,538 (rounded to the nearest dollar). Sarah's income stream for the period between 30 December 2024 and 30 June 2025 comprises: • taxable component - taxed element: $49,400 • taxable component - untaxed element: $19,500 • tax-free component: $14,950 Sarah's total income stream payments from 30 December 2024 is $83,850. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly, you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days ÷ 14 days = 13 Work out the amount subject to withholding Step 1: Add together all the components. $49,400 + $19,500 + $14,950 = $83,850 As the sum is over the $59,538 reduced cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $59,538 reduced cap from this amount. Sum the tax-free component and taxed element $49,400 + $14,950 = $64,350 Amount in excess of cap $64,350 - $59,538 = $4,812 Step 3: Calculate the fortnightly equivalent of the amount in excess of $59,538 calculated at step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $4,812 ÷ 13 = $370 (ignore cents) Step 4: Divide the amount calculated at step 3 by two. $370 ÷ 2 = $185 (ignore cents) Step 5: Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at step 4. ($19,500 ÷ 13) = $1,500 $1,500 + $185 = $1,685 Step 6: Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $190. Calculate the tax offset applicable Step 7: Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $59,538, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible, you would apply the following: • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2024 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $190 - 0 Total amount to withhold is $190. Case E (iv): Starting an income stream during the financial year - income stream does not include all components If Sarah only had a tax-free component and/or a taxable component - taxed element or an untaxed element, then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below in this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. Example: Case E (v): Reversionary death benefit income where the payee is under 60 years of age and the deceased was at least aged 60 Freya, 57, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2025; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary death benefit income stream. As Freya has an existing capped defined benefit income stream, Freya's reversionary death benefit income stream will be subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2024-25 financial year is worked out as follows, based on her reversionary death benefit income stream: • Step 1: Number of days from Freya's first income stream payment to 30 June 2025 is 124 • Step 2: Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3: Multiply the general defined benefit cap by step 2 result: $118,750 × 33.973% Freya's reduced defined benefit income cap is $40,342. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the defined benefit income she received from the date of death of her partner. Freya is paid fortnightly and her own super income for the financial year is $70,000, which comprises: • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. Her own income stream is taxed under part A of this schedule. Freya's defined benefit income cap is reduced further by the amount of her personal super income for this period of time: $40,342 - (0.33973 × $70,000). Freya's reduced defined benefit cap is now $16,561 (rounded to the nearest dollar). Freya's reversionary death benefit income stream comprises: • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2025 is $50,000. Reversionary income in excess of the reduced cap of $16,561 is $33,439. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1: Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 - $16,561 = $23,439 Freya is paid fortnightly from 28 February 2025, therefore: $23,439 ÷ 8 = $2,929 (ignoring cents) Step 2: Divide the amount calculated at step 1 by two. $2,929 ÷ 2 = $1,464 (ignoring cents) Step 3: Convert the untaxed element into fortnightly payments. $10,000 ÷ 8 = $1,250 Step 4: Add the amounts calculated at step 2 and step 3 $1,464 + $1,250 = $2,714 Step 5: Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 4. Freya recognises that she has multiple taxable income streams and, therefore, has not claimed the tax-free threshold on her reversionary income stream payment. Therefore, the withholding amount on $2,714 is $738. Step 6: As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries - superannuation income stream: (1) PAYG payment summary - superannuation income stream (personal income stream) Applicable dates: 01/07/2024 - 30/06/2025 Tax withheld $988 Taxable component - taxed element $60,000 Taxable component - untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary - superannuation income stream (reversionary death benefit income stream) Applicable dates: 28/02/2025 - 30/06/2025 Tax withheld $5,904 Taxable component - taxed element $30,000 Taxable component - untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. Any entitlement to a tax offset will be calculated upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her partner died before or after he was 60, or • Freya turns 60 during the financial year and her partner died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year. If Freya was under 60 for the full financial year and Freya's partner had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya turns 60 during the financial year and her partner died aged under 60, and she was in receipt of the reversionary death benefit income stream for the full financial year, you reduce the defined benefit income cap based on the date she turned 60 years of age, and you would follow the relevant steps that are set out in the Loraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary death benefit income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However, the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. On 1 July 2024 Loraine was 59 years of age receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2024. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when Loraine turns 60, therefore she will be subject to a different tax treatment on the income she receives after she turns 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year, made up of the following: • a tax-free component of $400 • a taxable component - taxed element of $4,800. • a tax-free component of $400 • a taxable component - taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2024-25 financial year as follows: • Step 1: Number of days from Loraine's birthday to 30 June 2025 is 292 • Step 2: Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3: Multiply the general defined benefit cap by step 2 result: $118,750 × 80% • Step 1: Number of days from Loraine's birthday to 30 June 2025 is 292 • Step 2: Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3: Multiply the general defined benefit cap by step 2 result: $118,750 × 80% Loraine's reduced defined benefit income cap is $95,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days ÷ 14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $95,000. $108,160 - $95,000 = $13,160 Loraine is paid fortnightly, therefore: $13,160 ÷ 20 (remaining fortnights) = $658 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $658 ÷ 2 = $329 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. Note: You will need to provide a PAYG payment summary - superannuation income stream for payments made to the payee before turning 60 and a separate payment summary for payments made to the payee after turning 60, even if the withholding amount is zero. If a payee only had an untaxed element or a combination of all three elements then you will need to go to part C or part D respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the 'Steps to reduce the defined benefit income cap' section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the 'Steps to reduce the defined benefit income cap' section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year - income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2024. Step 1: Convert all the components of the income stream to an annualised amount. Total income stream $6,000 × 26 = $156,000 Taxed element $3,000 × 26 = $78,000 Untaxed element $1,000 × 26= $26,000 Tax-free component $2,000 × 26 = $52,000 Step 2: Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 × 80% = $124,800 Step 3: From step 2 in part D, add together the annualised tax-free component and taxed element that has been reduced by applying the percentage Loraine was over 60. $41,600 + $62,400 = $104,000 Step 4: Subtract Loraine's reduced cap of $95,000 from $104,000. Result is $9,000 Step 5: Divide the result in step 4 by the remaining fortnights $9,000 ÷ 20 = $450 (ignore cents) Step 6: Divide the amount at step 5 by two. $450 ÷ 2 = $225. Add Loraine's fortnight untaxed element amount $1,000. This totals $1,225. Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount for $1,225 is $104. As Loraine's annualised tax-free component and taxed element is above her cap (as per step 4 above) no tax offset is applicable. Sarah is 65 years of age and she first starts her capped defined benefit income stream on 30 December 2024. Sarah's reduced defined benefit income cap for the 2024-25 financial year is worked out as follows: Step 1: Number of days from Sarah's first income stream payment to 30 June 2025 = 183 Step 2: Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% Step 3: Multiply the general defined benefit cap by step 2 result: $118,750 × 50.137% Sarah's reduced defined benefit income cap is $59,538 (rounded to the nearest dollar). Sarah's income stream for the period between 30 December 2024 and 30 June 2025 comprises: • taxable component - taxed element: $49,400 • taxable component - untaxed element: $19,500 • tax-free component: $14,950 • taxable component - taxed element: $49,400 • taxable component - untaxed element: $19,500 • tax-free component: $14,950 Sarah's total income stream payments from 30 December 2024 is $83,850. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly, you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days ÷ 14 days = 13 Work out the amount subject to withholding Step 1: Add together all the components. $49,400 + $19,500 + $14,950 = $83,850 As the sum is over the $59,538 reduced cap, proceed to step 2. Step 2: Add together the tax-free component and taxed element. Subtract the $59,538 reduced cap from this amount. Sum the tax-free component and taxed element $49,400 + $14,950 = $64,350 Amount in excess of cap $64,350 - $59,538 = $4,812 Step 3: Calculate the fortnightly equivalent of the amount in excess of $59,538 calculated at step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $4,812 ÷ 13 = $370 (ignore cents) Step 4: Divide the amount calculated at step 3 by two. $370 ÷ 2 = $185 (ignore cents) Step 5: Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at step 4. ($19,500 ÷ 13) = $1,500 $1,500 + $185 = $1,685 Step 6: Using the Fortnightly tax table at ato.gov.au/taxtables the withholding amount relevant to the amount calculated in step 5 is $190. Calculate the tax offset applicable Step 7: Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $59,538, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible, you would apply the following: • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2024 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2024 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8: Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $190 - 0 Total amount to withhold is $190. Case E (iv): Starting an income stream during the financial year - income stream does not include all components If Sarah only had a tax-free component and/or a taxable component - taxed element or an untaxed element, then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below in this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below in this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. Freya, 57, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2025; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary death benefit income stream. As Freya has an existing capped defined benefit income stream, Freya's reversionary death benefit income stream will be subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2024-25 financial year is worked out as follows, based on her reversionary death benefit income stream: • Step 1: Number of days from Freya's first income stream payment to 30 June 2025 is 124 • Step 2: Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3: Multiply the general defined benefit cap by step 2 result: $118,750 × 33.973% • Step 1: Number of days from Freya's first income stream payment to 30 June 2025 is 124 • Step 2: Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3: Multiply the general defined benefit cap by step 2 result: $118,750 × 33.973% Freya's reduced defined benefit income cap is $40,342. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the defined benefit income she received from the date of death of her partner. Freya is paid fortnightly and her own super income for the financial year is $70,000, which comprises: • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. Her own income stream is taxed under part A of this schedule. Freya's defined benefit income cap is reduced further by the amount of her personal super income for this period of time: $40,342 - (0.33973 × $70,000). Freya's reduced defined benefit cap is now $16,561 (rounded to the nearest dollar). Freya's reversionary death benefit income stream comprises: • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2025 is $50,000. Reversionary income in excess of the reduced cap of $16,561 is $33,439. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1: Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 - $16,561 = $23,439 Freya is paid fortnightly from 28 February 2025, therefore: $23,439 ÷ 8 = $2,929 (ignoring cents) Step 2: Divide the amount calculated at step 1 by two. $2,929 ÷ 2 = $1,464 (ignoring cents) Step 3: Convert the untaxed element into fortnightly payments. $10,000 ÷ 8 = $1,250 Step 4: Add the amounts calculated at step 2 and step 3 $1,464 + $1,250 = $2,714 Step 5: Use the Fortnightly tax table at ato.gov.au/taxtables to calculate the withholding amount relevant to the amount worked out in step 4. Freya recognises that she has multiple taxable income streams and, therefore, has not claimed the tax-free threshold on her reversionary income stream payment. Therefore, the withholding amount on $2,714 is $738. Step 6: As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries - superannuation income stream: (1) PAYG payment summary - superannuation income stream (personal income stream) Applicable dates: 01/07/2024 - 30/06/2025 Tax withheld $988 Taxable component - taxed element $60,000 Taxable component - untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary - superannuation income stream (reversionary death benefit income stream) Applicable dates: 28/02/2025 - 30/06/2025 Tax withheld $5,904 Taxable component - taxed element $30,000 Taxable component - untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. Any entitlement to a tax offset will be calculated upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her partner died before or after he was 60, or • Freya turns 60 during the financial year and her partner died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year. • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her partner died before or after he was 60, or • Freya turns 60 during the financial year and her partner died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year. If Freya was under 60 for the full financial year and Freya's partner had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya turns 60 during the financial year and her partner died aged under 60, and she was in receipt of the reversionary death benefit income stream for the full financial year, you reduce the defined benefit income cap based on the date she turned 60 years of age, and you would follow the relevant steps that are set out in the Loraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary death benefit income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However, the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the 'Conversion table' below this schedule for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the 'Conversion table' for income streams commencing during current financial year to work out the appropriate date. Super death benefits Dependants Dependants include all children of the deceased under 18 years old, any spouse of the deceased (including a former spouse and a current or former de facto spouse), and any person with whom the deceased had an interdependency relationship. An interdependency relationship includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. A dependant can also be a person who was financially dependent on the deceased. Non-dependants A person who is not a dependant of the deceased is not able to receive a super income stream from the deceased. A super death benefit income stream that was being paid to a non-dependant prior to 1 July 2007 is taxed in the same manner as a super death benefit income stream paid to a dependant. Reversionary income streams A death benefit income stream can either be reversionary or non-reversionary. A reversionary death benefit income stream is a super income stream that reverts to the entitled beneficiary automatically upon the member's death, if the death benefit payment is not a reversionary income stream then it is treated as if it was the member's income stream. Supporting information Defined benefit income cap The defined benefit income cap is relevant if the payee is either: • 60 years of age or over • Under 60 years of age and a death benefits dependant, where the deceased died aged 60 or over. • 60 years of age or over • Under 60 years of age and a death benefits dependant, where the deceased died aged 60 or over. The defined benefit income cap applies if the payee receives one or more superannuation income stream benefits that are 'defined benefit income' to which 'concessional tax treatment' applies. The defined benefit income cap does not have taxation consequences outside of these circumstances. The defined benefit income cap is an annual cap that is reset, and may be reduced, each year. From 1 July 2017, the 'defined benefit income cap' limits the amount of tax-free income the payee can receive from a capped defined benefit income stream (pension or annuity). For the 2024-25 financial year, the defined benefit income cap is $118,750 (the $1.9 million general transfer balance cap divided by 16). Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1964, they reach their preservation age of 60 on 1 October 2024. The table below outlines the transitional period where the preservation age increased progressively from 55 to 60. As the transitional period has been completed, for the 2024-25 and future financial years the preservation age is 60 for all payees born after 30 June 1964. For those payees born before that date, they have already reached their preservation age. Preservation age by date of birth range Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Cap conversion table The full year cap on defined benefit income streams is $118,750 as of 1 July 2024, and is subject to indexation. The cap may also need to be reduced - see part E. The table below converts the $118,750 cap into the weekly, fortnightly or monthly equivalent Total income stream Annual amount less than $118,750 Annual amount $118,750 or greater Weekly equivalent $1 to $2,283 $2,284 or greater Fortnightly equivalent $1 to $4,567 $4,568 or greater Monthly equivalent $1 to $9,895 $9,896 or greater Conversion table for income streams commencing during current financial year The table below can be used to determine the period to use for calculating withholding for income streams that start during the financial year: Age of payee If reversionary death benefit income stream When income stream started Calculate portion of income stream for the following period Over 60 years for full financial year Any age for deceased Any time during the year Start of income stream to end of financial year Turns 60 years during financial year Not a reversionary death benefit income stream (ie. payee's own income stream) Before payee turns 60 Day payee turns 60 to end of year Turns 60 years during financial year Not a reversionary death benefit income stream (ie. payee's own income stream) After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was less than 60 years Before payee turns 60 Day payee turns 60 to end of year Turns 60 years during financial year Deceased was less than 60 years After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more Before Payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more After payee turns 60 Start of income stream to end of financial year Under 60 years for full financial year Deceased was 60 years or more At any time during the year Start of income stream to end of financial year Payment summaries You must issue a PAYG payment summary - superannuation income stream to the payee for the total of the payments made in the financial year. This must be provided by 14 July. This date may be earlier if the payee requests it. For 'account-based' income streams, you are only required to provide a payment summary to the payee where there is a requirement to withhold. You do not need to provide a payment summary for the period after the payee turns 60. Example: Sue turns 60 on 1 March 2025. You are required to provide a payment summary to Sue for the period 1 July 2024 to 1 March 2025. No payment summary is required for the period 2 March 2025 to 30 June 2025. Sue turns 60 on 1 March 2025. You are required to provide a payment summary to Sue for the period 1 July 2024 to 1 March 2025. No payment summary is required for the period 2 March 2025 to 30 June 2025. For 'capped defined benefit' income streams, where a payee turns 60 during the year you must issue two separate payment summaries - one for the period prior to the payee turning 60 and one for the period from the payee's 60th birthday. A payment summary is required to be issued to a payee in receipt of a super income stream even if no tax was withheld. Payment summaries can also be printed using software that conforms to our reporting specifications. This schedule applies to withholding payments covered by Subdivision 12-B, 12-C and 12-D of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule Use this schedule if a payee has asked you to withhold a higher amount from their payments than would normally be required. A payee's request to have additional amounts withheld should be in writing but can be in any format that suits your business. For example, an email request could be used, or you may design a paper or computer-based form for this purpose. Your agreement to the arrangement will be indicated by withholding in accordance with the payee's request. No additional record is required. The total amount to withhold is the normal amount calculated on the payee's earnings (based on the applicable withholding schedule or regulation) plus the additional amount requested by the payee. How to work out the withholding amount To work out the amount to withhold, you must: 1. Use the appropriate tax table at ato.gov.au/taxtables to look up the normal amount of withholding for the period using instructions in that tax table. 2. Work out the additional amount the payee wants withheld in accordance with their written request. 3. Add the amount from step 1 to the amount from step 2. Example: A payee's weekly earnings are $563.00. The payee and the payer have agreed that the payer will withhold an additional $50 a week from the payee's earnings. The payer uses the tax withheld calculator to find the base amount to withhold of $39 (for a payee claiming the tax free threshold in the 2024-25 income year). The total amount to withhold is $39 + $50 = $89. 1. Use the appropriate tax table at ato.gov.au/taxtables to look up the normal amount of withholding for the period using instructions in that tax table. 2. Work out the additional amount the payee wants withheld in accordance with their written request. 3. Add the amount from step 1 to the amount from step 2. A payee's weekly earnings are $563.00. The payee and the payer have agreed that the payer will withhold an additional $50 a week from the payee's earnings. The payer uses the tax withheld calculator to find the base amount to withhold of $39 (for a payee claiming the tax free threshold in the 2024-25 income year). The total amount to withhold is $39 + $50 = $89. This schedule applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. The amounts, formulas and procedures in this schedule were last updated on 1 July 2024. Using this schedule This schedule applies to payments to individuals - including backpackers - who are working in Australia and hold at the time of the payment either a: a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. This schedule applies to all payments made to working holiday makers, including: • salary and wages • allowances • termination payments (taxable component only) • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • payments to actors and entertainers. • salary and wages • allowances • termination payments (taxable component only) • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • payments to actors and entertainers. If you employ individuals under the Seasonal Worker Programme and Pacific Labour Scheme, or Pacific Australia Labour Mobility scheme, the tax table for working holiday makers does not apply. If you made an employment termination payment to a working holiday maker, withholding does not apply to the tax-free component. Generally, allowances are added to normal earnings and the amount to withhold using this schedule is calculated on the total amount of earnings and allowances. The withholding treatment and reporting requirements for various allowance types outlined in Withholding for allowances also applies to working holiday makers. Working out the withholding amount To work out the amount you need to withhold, you must: • input the total payments you will make to your employee for the pay period into the Working holiday makers Withholding lookup tool at ato.gov.au/taxtables • use the appropriate column to find the correct amount to withhold: - column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001 and the employee has given you a tax file number (TFN) - column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $135,000 and the employee has given you a TFN - column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $135,001 to $190,000 and the employee has given you a TFN - column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $190,000 and the employee has given you a TFN - column 6 if you are registered and the employee has not given you a TFN. Example: using the withholding lookup tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. They have provided their TFN on a Tax file number declaration. The total payments you have made to them do not exceed $45,000 for the 2024-25 income year. To work out the correct amount to withhold, input $680 into column 1 in the Working holiday makers Withholding lookup tool. The tool will automatically calculate the withholding result of $102 in column 2. This is the amount you withhold, as a registered employer, where the employee has given you a TFN. • input the total payments you will make to your employee for the pay period into the Working holiday makers Withholding lookup tool at ato.gov.au/taxtables • use the appropriate column to find the correct amount to withhold: - column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001 and the employee has given you a tax file number (TFN) - column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $135,000 and the employee has given you a TFN - column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $135,001 to $190,000 and the employee has given you a TFN - column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $190,000 and the employee has given you a TFN - column 6 if you are registered and the employee has not given you a TFN. - column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001 and the employee has given you a tax file number (TFN) - column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $135,000 and the employee has given you a TFN - column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $135,001 to $190,000 and the employee has given you a TFN - column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $190,000 and the employee has given you a TFN - column 6 if you are registered and the employee has not given you a TFN. A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. They have provided their TFN on a Tax file number declaration. The total payments you have made to them do not exceed $45,000 for the 2024-25 income year. To work out the correct amount to withhold, input $680 into column 1 in the Working holiday makers Withholding lookup tool. The tool will automatically calculate the withholding result of $102 in column 2. This is the amount you withhold, as a registered employer, where the employee has given you a TFN. Registered employer You need to register with us before you employ a working holiday maker. If you are registered, you will be able to withhold at a flat rate of 15% up to $45,000 in total payments made to each individual working holiday maker within an income year. Where total payments exceed $45,000, see Table A in this schedule for the applicable withholding rate. Unregistered employer If you have not registered with us to withhold at working holiday maker tax rates, you are required to withhold at foreign resident rates. These are specified in the tax tables for weekly, fortnightly or monthly payments at ato.gov.au/taxtables. Using a formula If you have developed your own payroll or accounting software package, use the formulas and coefficients outlined below to calculate the withholding amount. The formulas comprise linear equations of the form y = ax, where: • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Working holiday makers income tax rates Table A: Working holiday makers income tax rates for 2024-25 Taxable income Tax rate Value (a) $0 - $45,000 15% on each $1 up to $45,000 0.15 $45,001 - $135,000 30% on each $1 over $45,000 to $135,000 0.30 $135,001 - $190,000 37% on each $1 over $135,000 to $190,000 0.37 $190,001 & over 45% on each $1 over $190,000 0.45 If no TFN is provided you must withhold at 45% on total payments made. If using formulas, the value of 'a' is 0.45. Example 1: using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. They have provided their TFN on a Tax file number declaration, and total payments you have made to them for the income year do not exceed $45,000. x = 2,825 (ignoring cents) Withholding amount (y) = (a × x) = 0.15 × 2,825 = 423.75 or $424 (rounded to nearest dollar). Example 2: when payments exceed $45,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417). They have earnings for the month of May 2025 of $8,173.20. They have provided their TFN on a Tax file number declaration and the total payments you have made to them from January 2025 to April 2025, in the 2024-25 income year, is $47,000. Last month's payment resulted in total payments exceeding $45,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 30 cents for every dollar of earnings over $45,000 (to $135,000). Current pay = $8,173.20 The value of 'a' in the formula is 0.30. Withholding = 0.30 × 8,173 = 2,451.90 or $2,452 (rounded to the nearest dollar). A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. They have provided their TFN on a Tax file number declaration, and total payments you have made to them for the income year do not exceed $45,000. x = 2,825 (ignoring cents) Withholding amount (y) = (a × x) = 0.15 × 2,825 = 423.75 or $424 (rounded to nearest dollar). A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417). They have earnings for the month of May 2025 of $8,173.20. They have provided their TFN on a Tax file number declaration and the total payments you have made to them from January 2025 to April 2025, in the 2024-25 income year, is $47,000. Last month's payment resulted in total payments exceeding $45,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 30 cents for every dollar of earnings over $45,000 (to $135,000). Current pay = $8,173.20 The value of 'a' in the formula is 0.30. Withholding = 0.30 × 8,173 = 2,451.90 or $2,452 (rounded to the nearest dollar). Note: Working holiday makers cannot claim Medicare levy adjustments or tax offsets to reduce withholding. If your working holiday maker has claimed a Medicare levy adjustment on a Medicare levy variation declaration or a tax offset on a Withholding declaration, don't make any adjustments to the amount you withhold. Any working holiday maker who is an Australian resident for tax purposes will be able to claim Medicare levy adjustments and tax offsets that they are entitled to when they lodge their income tax return. Rounding of withholding amounts The withholding amounts calculated as a result of applying the above rates and formula are rounded to the nearest dollar. Values ending in 50 cents and higher are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Where withholding is calculated on the top marginal rate of tax or when no TFN is provided, ignore cents in the withholding result. Software Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the Working holiday makers Withholding lookup tool at ato.gov.au/taxtables. The results obtained when using the coefficients in this schedule may differ slightly from the tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. TFN declarations Your employee may indicate that they are a working holiday maker in their TFN declaration. Even if they don't, you will need to withhold amounts using the rates shown in Table A (provided they have given you a valid TFN). This applies to either: a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and ii. the Minister administering that Act is still to make a decision in relation to the application, and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b. To confirm the visa status of a working holiday maker, go to the 'Department of Immigration and Border Protection's Visa Entitlement Verification Online' (VEVO) webpage. This is where you can check visa details and conditions. Working holiday makers cannot claim tax offsets. If they have claimed a tax offset on the Tax file number declaration, do not adjust the amount you withhold. Working holiday makers cannot have a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Australian Apprenticeship Support Loan (AASL) debt. Working holiday makers cannot receive Community Development Employment Projects (CDEP) payments or Lump sum B payments. If a TFN has not been provided You must withhold 45% from payments to a working holiday maker (ignoring cents), if: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at Question 1 of the Tax file number declaration that they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 45% from any payment you make unless we tell you not to. A working holiday maker who has not quoted a TFN must still be provided with an income statement (or payment summary) with a payment type code 'H'.", "Related_Explanatory_Statements": "LI 2024/18 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202418/00001", "Unmatched_Content": "I, Emma Rosenzweig, Deputy Commissioner of Taxation, make the following instrument. | 5. Scale 1 and 2 apply whether or not the employee is entitled to any leave loading."}
{"Instrument_Reference": "LI 2023/19", "Title": "Taxation Administration Withholding Schedules 2023", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2023", "Date_of_Issue": "2 June 2023", "Signatory": "Emma Rosenzweig Deputy Commissioner of Taxation", "Registration_Number": "F2023L00743", "Registration_Date": "8 June 2023", "Body": "1. Name of instrument: This determination is the Taxation Administration Withholding Schedules 2023. | 2. Commencement: This instrument commences on 1 July 2023. | 3. Authority: This instrument is made under section 15-25 in Schedule 1 to the Taxation Administration Act 1953. | 4. Repeal: The Taxation Administration Withholding Schedules 2022 - F2022L00819 is repealed. | 5. Purpose: (a) Withholding schedules specify the formulas and procedures to be used for working out the amount to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D in Schedule 1 to the Taxation Administration Act 1953. (b) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Support Act 2003, the Trade Support Loans Act 2014, the Social Security Act 1991 and the Student Assistance Act 1973. | 6. Schedules: The Schedules to this instrument contain the withholding schedules specified in the following table. Each item in a Schedule has effect according to its terms. Schedule number Quick code number Title 1 63798 Schedule 1 - Statement of formulas for calculating amounts to be withheld 2 63799 Schedule 2 - Tax table for individuals employed in the horticultural or shearing industry 3 63800 Schedule 3 - Tax table for actors, variety artists and other entertainers 4 65801 Schedule 4 - Tax table for return to work payments 5 63801 Schedule 5 - Tax table for back payments, commissions, bonuses and similar payments 6 63802 Schedule 6 - Tax table for annuities 7 63803 Schedule 7 - Tax table for unused leave payments on termination of employment 8 72739 Schedule 8 - Statement of formulas for calculating study and training support loans components 9 63805 Schedule 9 - Tax table for seniors and pensioners 11 63806 Schedule 11 - Tax table for employment termination payments 12 63807 Schedule 12 - Tax table for superannuation lump sums 13 65806 Schedule 13 - Tax table for superannuation income streams 14 44003 Schedule 14 - Tax table for additional amounts to withhold as a result of an agreement to increase withholding 15 69650 Schedule 15 - Tax table for working holiday makers 29 37430 Schedule 29 - Tax table for payments made under voluntary agreements Note: These withholding schedules are available on the ATO website at ato.gov.au/taxtables . For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. Using this schedule If you develop your own payroll software package, this schedule provides the formulas you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis. To assist employers who don't have a payroll software package, our website provides the following tools which are based on the formulas in this schedule: • a tax withheld calculator, and • tax tables • a tax withheld calculator, and • tax tables Payments covered include: • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). Do not use this schedule for payments made to individuals employed under a working holiday makers visa. You must use the Tax table for working holiday makers for all payments made to them, including lump sum payments. See also You can download a printable version of Statement of formulas for calculating amounts to be withheld (NAT 1004) in Portable Document Format (PDF). Coefficients for calculation of amounts to be withheld (withholding amounts) from weekly payments Where the tax-free threshold is not claimed in Tax file number declaration - Scale 1 Weekly earnings (x) less than $ a b 88 0.1900 0.1900 371 0.2348 3.9639 515 0.2190 -1.9003 932 0.3477 64.4297 1,957 0.3450 61.9132 3,111 0.3900 150.0093 3,111 & over 0.4700 398.9324 Where the employee claimed the tax-free threshold in Tax file number declaration - Scale 2 Weekly earnings (x) less than $ a b 359 - - 438 0.1900 68.3462 548 0.2900 112.1942 721 0.2100 68.3465 865 0.2190 74.8369 1,282 0.3477 186.2119 2,307 0.3450 182.7504 3,461 0.3900 286.5965 3,461 & over 0.4700 563.5196 Foreign residents - Scale 3 Weekly earnings (x) less than $ a b 2,307 0.3250 0.3250 3,461 0.3700 103.8462 3,461 & over 0.4500 380.7692 Where a tax file number (TFN) was not provided by employee - Scale 4 Earnings Tax rate Resident $1 & over 0.4700 Foreign resident $1 & over 0.4500 Where the employee claimed the FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 Weekly earnings (x) less than $ a b 359 - - 721 0.1900 68.3462 865 0.1990 74.8365 1,282 0.3277 186.2115 2,307 0.3250 182.7500 3,461 0.3700 286.5962 3,461 & over 0.4500 563.5192 Where the employee claimed the HALF exemption from Medicare levy in Medicare levy variation declaration -Scale 6 Weekly earnings (x) less than $ a b 359 - - 721 0.1900 68.3462 739 0.1990 74.8365 865 0.2490 111.8308 924 0.3777 223.2058 1,282 0.3377 186.2119 2,307 0.3350 182.7504 3,461 0.3800 286.5965 3,461 & over 0.4600 563.5196 Notes | 1. Scale 1 contains a negative value for one of the b coefficients. This is intentional.: 2. If you have 27 fortnightly, or 53 weekly pays in a financial year, refer to withholding additional amounts from employee earnings. | 3. Scales 1, 2, 3, 5 and 6 may be applied only where employees have provided their TFN.: 4. For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result. | 6. Tax offsets may be allowed only where scales 2, 5 or 6 are applied.: 7. Scale 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for residents only. 8. For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $22,801 ($438 per week) or less. Where the taxable income exceeds $22,801 but is less than $28,501 ($548 per week), the levy is shaded in at the rate of 10% of the excess over $22,801. Where a person's taxable income is $28,501 ($548 per week) or more, Medicare is levied at the rate of 2% of total taxable income. 9. The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows: Medicare levy parameters Parameter Scale 2 Scale 6 Weekly earnings threshold 438 739 Weekly earnings shade-in threshold 548 924 Medicare levy family threshold 38,474 38,474 Weekly family threshold divisor 52 52 Additional child 3,533 3,533 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 438.4800 739.8800 Medicare levy 0.0200 0.0100 About this schedule Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table, can be calculated using the formulas and coefficients contained in this schedule. Separate formulas apply to: • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. Find out about • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to Tax offsets and Medicare levy adjustment. For sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments, see Withholding amounts and Medicare levy adjustments. Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table. This applies if earnings exceed $3,275 weekly or $6,550 fortnightly. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Use these rounding rules across all scales except scale 4 (where employee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated. When there are 53 pays in a financial year In some years, you may have 53 pays instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. You should let your employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amount in the table below. Extra withholding amount, 53 pays Weekly earnings $ Additional withholding $ 875 to 2,299 3 2,300 to 3,449 5 3,450 and over 10 When there are 27 pays in a financial year In some years, you may have 27 pays instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. You should let employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amounts in the table below. Extra withholding amount, 27 pays Fortnightly earnings $ Additional withholding $ 1,750 to 4,549 13 4,550 to 6,749 21 6,750 and over 40 Working out the weekly earnings The method of working out the weekly earnings (x) for the purpose of applying the formulas is as follows: Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Calculating withholding fortnightly, monthly or quarterly amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. Tax offsets The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows: • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. Medicare levy adjustment A Medicare levy adjustment is not allowed where withholding amounts have been calculated using scales 1, 3, 4 or 5. The amount obtained using scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable. When an employee is entitled to an adjustment An employee who has lodged both a completed Withholding declaration and a Medicare levy variation declaration, may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following: • $438 or more where scale 2 is applied • $739 or more where scale 6 is applied. • $438 or more where scale 2 is applied • $739 or more where scale 6 is applied. To claim the adjustment, the employee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration. Calculating the Medicare levy adjustment To calculate the Medicare levy adjustment, your software package will need to be able to distinguish those employees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration. Where employees have answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration. You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for employees with weekly earnings of one of the following: • $548 or more where scale 2 is applied • $1924 or more where scale 6 is applied. • $548 or more where scale 2 is applied • $1924 or more where scale 6 is applied. Values used in the calculations may be regarded as variables. Weekly family threshold (WFT) Where scale 2 or scale 6 is applied Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: - WFT = $739.88 (38,414 ÷ 52) (rounded to the nearest cent). - WFT = $739.88 (38,414 ÷ 52) (rounded to the nearest cent). Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 3,533 and add the result to 38,474 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,533 × 2] + 38,474) ÷ 52 WFT = WFT = 875.7692 or $875.77 (rounded to the nearest cent) a. multiply the number of children shown at question 12 by 3,533 and add the result to 38,474 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,533 × 2] + 38,474) ÷ 52 WFT = WFT = 875.7692 or $875.77 (rounded to the nearest cent) Shading out point (SOP) The SOP relative to an employee's WFT is calculated as follows: Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result. Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,533 × 6] + 38,474) ÷ 52 WFT = 1,147.5385 or $1,147.54 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,174.54 × 0.1) ÷ 0.0800 SOP = 1,434.4250 or $1,434 (ignoring cents) Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,533 × 6] + 38,474) ÷ 52 WFT = 1,147.5385 or $1,147.54 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,174.54 × 0.1) ÷ 0.0800 SOP = 1,434.4250 or $1,434 (ignoring cents) Weekly levy adjustment (WLA) Where scale 2 is applied Where weekly earnings are $422 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas: 1. If x is less than $548, WLA = ( x - 438.48) × 0.1 2. If x is $548 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) 1. If x is less than $548, WLA = ( x - 438.48) × 0.1 2. If x is $548 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) Where scale 6 is applied Where weekly earnings are $739 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas: 1. If x is less than $924, WLA = ( x - 739.88) × 0.05 2. If x is $924 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0100) - ([ x - WFT] × 0.0400) 1. If x is less than $924, WLA = ( x - 739.88) × 0.05 2. If x is $924 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0100) - ([ x - WFT] × 0.0400) In each case WLA should be rounded to the nearest dollar. Values ending in 50 cents should be rounded to the next higher dollar. Examples Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $548, WLA is calculated using formula (1): WLA = (465.99 - 438.48) × 0.1 = 2.7510 or $3.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $925.25 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 925.99 WFT = ([3,533 × 3] + 38,474) ÷ 52 = 943.7115 or $943.71 (rounded to the nearest cent) As x is greater than $924 and less than WFT, WLA is calculated using formula (2): WLA = 925.99 × 0.01 = 9.2599 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $1200.47 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 1200.99 WFT = ([3,533 × 4] + 38,474) ÷ 52 = 1,011.6538 or $1,011.65 (rounded to the nearest cent). SOP = (1,011.65 × 0.1) ÷ 0.08 = 1,264.5625 or $1,264 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (1,011.65 × 0.020) - ([1,200.99 - 1,011.65] × 0.0800) = 5.0858 or $5.00 (rounded to the nearest dollar) Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $548, WLA is calculated using formula (1): WLA = (465.99 - 438.48) × 0.1 = 2.7510 or $3.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $925.25 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 925.99 WFT = ([3,533 × 3] + 38,474) ÷ 52 = 943.7115 or $943.71 (rounded to the nearest cent) As x is greater than $924 and less than WFT, WLA is calculated using formula (2): WLA = 925.99 × 0.01 = 9.2599 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $1200.47 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 1200.99 WFT = ([3,533 × 4] + 38,474) ÷ 52 = 1,011.6538 or $1,011.65 (rounded to the nearest cent). SOP = (1,011.65 × 0.1) ÷ 0.08 = 1,264.5625 or $1,264 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (1,011.65 × 0.020) - ([1,200.99 - 1,011.65] × 0.0800) = 5.0858 or $5.00 (rounded to the nearest dollar) Fortnightly levy adjustment Multiply rounded weekly levy adjustment by two. Example Employee's fortnightly earnings are $1,650.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,650.52 ÷ 2 = $825.26 x = 825.99 WFT = ([3,533 × 1] + 38,474) ÷ 52 = 807.8269 or $807.83(rounded to the nearest cent). SOP = (807.83 × 0.1) ÷ 0.08 = 1,009.7875 or $1,009 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (807.83 × 0.020) - ([825.99 - 807.83] × 0.0800) = 14.7038 or $15.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $30.00 ($15.00 × 2) Example Employee's fortnightly earnings are $1,650.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,650.52 ÷ 2 = $825.26 x = 825.99 WFT = ([3,533 × 1] + 38,474) ÷ 52 = 807.8269 or $807.83(rounded to the nearest cent). SOP = (807.83 × 0.1) ÷ 0.08 = 1,009.7875 or $1,009 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (807.83 × 0.020) - ([825.99 - 807.83] × 0.0800) = 14.7038 or $15.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $30.00 ($15.00 × 2) Monthly levy adjustment Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar. Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $739.88 As x is greater than $548 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $739.88 As x is greater than $548 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Quarterly levy adjustment Multiply rounded weekly levy adjustment by 13 General examples Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 186.2119 = 197.6454 or $198.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,079.60) and less than the SOP ($1,349) appropriate to an employee with five children. Formula (3) applies. = (1,079.60 × 0.0200) - ([1,103.99 - 1,079.60] × 0.0800) = 21.5920 - 1.9512 = 19.6408 or $20.00 (rounded to nearest dollar) Net weekly withholding amount $198.00 - $20.00 = $178.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 68.3462 = 37.2919 or $37.00 (rounded to nearest dollar) Fortnightly withholding amount $37.00 × 2 = $74.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $74.00 - $63.00 = $11.00. Example 3 Employee's monthly earnings are $4,500.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $1,009 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,500.33 + 0.01) × 3 ÷ 13 = 1,038.5400 or $1,038 (ignore cents) x = 1,038.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1,038.99) - 186.2119 = 175.0449 or $175.00 (rounded to nearest dollar) Monthly withholding amount $175.00 × 13 ÷ 3 = $758.33 or $758.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $758.00 - $113.00 = $645.00 Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 186.2119 = 197.6454 or $198.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,079.60) and less than the SOP ($1,349) appropriate to an employee with five children. Formula (3) applies. = (1,079.60 × 0.0200) - ([1,103.99 - 1,079.60] × 0.0800) = 21.5920 - 1.9512 = 19.6408 or $20.00 (rounded to nearest dollar) Net weekly withholding amount $198.00 - $20.00 = $178.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 68.3462 = 37.2919 or $37.00 (rounded to nearest dollar) Fortnightly withholding amount $37.00 × 2 = $74.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $74.00 - $63.00 = $11.00. Example 3 Employee's monthly earnings are $4,500.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $1,009 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,500.33 + 0.01) × 3 ÷ 13 = 1,038.5400 or $1,038 (ignore cents) x = 1,038.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1,038.99) - 186.2119 = 175.0449 or $175.00 (rounded to nearest dollar) Monthly withholding amount $175.00 × 13 ÷ 3 = $758.33 or $758.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $758.00 - $113.00 = $645.00 Calculating withholding amounts for payments made on a daily or casual basis The withholding amounts shown in the Tax table for daily and casual workers can be expressed in a mathematical form, using the formulas and coefficients provided. To work out withholding amounts using the formulas: 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at: - Scale 2 where an employee is claiming the tax-free threshold. (The employee must have claimed the tax-free threshold to use the Tax table for daily and casual workers .) 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at: - Scale 2 where an employee is claiming the tax-free threshold. (The employee must have claimed the tax-free threshold to use the Tax table for daily and casual workers .) 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. - Scale 2 where an employee is claiming the tax-free threshold. (The employee must have claimed the tax-free threshold to use the Tax table for daily and casual workers .) Where the employee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Tax table for seniors and pensioners Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Withholding calculated using either method is accepted. Sample data Weekly withholding amounts Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 87 17.00 0.00 28.00 0.00 0.00 88 17.00 0.00 29.00 0.00 0.00 116 24.00 0.00 38.00 0.00 0.00 117 24.00 0.00 38.00 0.00 0.00 249 55.00 0.00 81.00 0.00 0.00 250 55.00 0.00 81.00 0.00 0.00 358 80.00 0.00 116.00 0.00 0.00 359 81.00 0.00 117.00 0.00 0.00 370 83.00 2.00 120.00 2.00 2.00 371 83.00 2.00 121.00 2.00 2.00 437 98.00 15.00 142.00 15.00 15.00 438 98.00 15.00 142.00 15.00 15.00 514 115.00 37.00 167.00 30.00 30.00 515 115.00 37.00 167.00 30.00 30.00 547 126.00 47.00 178.00 36.00 36.00 548 126.00 47.00 178.00 36.00 36.00 720 186.00 83.00 234.00 69.00 69.00 721 187.00 83.00 234.00 69.00 69.00 738 193.00 87.00 240.00 72.00 72.00 739 193.00 87.00 240.00 72.00 72.00 864 236.00 115.00 281.00 97.00 104.00 865 237.00 115.00 281.00 98.00 104.00 923 257.00 135.00 300.00 117.00 126.00 924 257.00 135.00 300.00 117.00 126.00 931 260.00 138.00 303.00 119.00 129.00 932 260.00 138.00 303.00 120.00 129.00 1,281 380.00 260.00 416.00 234.00 247.00 1,282 381.00 260.00 417.00 234.00 247.00 1,844 575.00 454.00 599.00 417.00 435.00 1,845 575.00 454.00 600.00 417.00 436.00 1,956 613.00 492.00 636.00 453.00 473.00 1,957 614.00 493.00 636.00 454.00 473.00 2,119 677.00 549.00 689.00 506.00 527.00 2,120 677.00 549.00 689.00 507.00 528.00 2,306 750.00 613.00 749.00 567.00 590.00 2,307 750.00 614.00 750.00 567.00 590.00 2,490 821.00 685.00 818.00 635.00 660.00 2,491 822.00 685.00 818.00 635.00 660.00 2,652 885.00 748.00 878.00 695.00 722.00 2,653 885.00 748.00 878.00 695.00 722.00 2,736 917.00 781.00 909.00 726.00 753.00 2,737 918.00 781.00 909.00 726.00 754.00 2,898 981.00 844.00 969.00 786.00 815.00 2,899 981.00 844.00 969.00 786.00 815.00 2,913 986.00 850.00 974.00 792.00 821.00 2,914 987.00 850.00 975.00 792.00 821.00 3,111 1,064.00 927.00 1,048.00 865.00 896.00 3,461 1,228.00 1,064.00 1,177.00 994.00 1,029.00 Fortnightly withholding amounts Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 174 34.00 0.00 56.00 0.00 0.00 176 34.00 0.00 58.00 0.00 0.00 232 48.00 0.00 76.00 0.00 0.00 234 48.00 0.00 76.00 0.00 0.00 498 110.00 0.00 162.00 0.00 0.00 500 110.00 0.00 162.00 0.00 0.00 716 160.00 0.00 232.00 0.00 0.00 718 162.00 0.00 234.00 0.00 0.00 740 166.00 4.00 240.00 4.00 4.00 742 166.00 4.00 242.00 4.00 4.00 874 196.00 30.00 284.00 30.00 30.00 876 196.00 30.00 284.00 30.00 30.00 1,028 230.00 74.00 334.00 60.00 60.00 1,030 230.00 74.00 334.00 60.00 60.00 1,094 252.00 94.00 356.00 72.00 72.00 1,096 252.00 94.00 356.00 72.00 72.00 1,440 372.00 166.00 468.00 138.00 138.00 1,442 374.00 166.00 468.00 138.00 138.00 1,476 386.00 174.00 480.00 144.00 144.00 1,478 386.00 174.00 480.00 144.00 144.00 1,728 472.00 230.00 562.00 194.00 208.00 1,730 474.00 230.00 562.00 196.00 208.00 1,846 514.00 270.00 600.00 234.00 252.00 1,848 514.00 270.00 600.00 234.00 252.00 1,862 520.00 276.00 606.00 238.00 258.00 1,864 520.00 276.00 606.00 240.00 258.00 2,562 760.00 520.00 832.00 468.00 494.00 2,564 762.00 520.00 834.00 468.00 494.00 3,688 1,150.00 908.00 1,198.00 834.00 870.00 3,690 1,150.00 908.00 1,200.00 834.00 872.00 3,912 1,226.00 984.00 1,272.00 906.00 946.00 3,914 1,228.00 986.00 1,272.00 908.00 946.00 4,238 1,354.00 1,098.00 1,378.00 1,012.00 1,054.00 4,240 1,354.00 1,098.00 1,378.00 1,014.00 1,056.00 4,612 1,500.00 1,226.00 1,498.00 1,134.00 1,180.00 4,614 1,500.00 1,228.00 1,500.00 1,134.00 1,180.00 4,980 1,642.00 1,370.00 1,636.00 1,270.00 1,320.00 4,982 1,644.00 1,370.00 1,636.00 1,270.00 1,320.00 5,304 1,770.00 1,496.00 1,756.00 1,390.00 1,444.00 5,306 1,770.00 1,496.00 1,756.00 1,390.00 1,444.00 5,472 1,834.00 1,562.00 1,818.00 1,452.00 1,506.00 5,474 1,836.00 1,562.00 1,818.00 1,452.00 1,508.00 5,796 1,962.00 1,688.00 1,938.00 1,572.00 1,630.00 5,798 1,962.00 1,688.00 1,938.00 1,572.00 1,630.00 5,826 1,972.00 1,700.00 1,948.00 1,584.00 1,642.00 5,828 1,974.00 1,700.00 1,950.00 1,584.00 1,642.00 6,222 2,128.00 1,854.00 2,096.00 1,730.00 1,792.00 6,922 2,456.00 2,128.00 2,354.00 1,988.00 2,058.00 Monthly withholding amounts Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 377.00 74.00 0.00 121.00 0.00 0.00 381.33 74.00 0.00 126.00 0.00 0.00 502.67 104.00 0.00 165.00 0.00 0.00 507.00 104.00 0.00 165.00 0.00 0.00 1,079.00 238.00 0.00 351.00 0.00 0.00 1,083.33 238.00 0.00 351.00 0.00 0.00 1,551.33 347.00 0.00 503.00 0.00 0.00 1,555.67 351.00 0.00 507.00 0.00 0.00 1,603.33 360.00 9.00 520.00 9.00 9.00 1,607.67 360.00 9.00 524.00 9.00 9.00 1,893.67 425.00 65.00 615.00 65.00 65.00 1,898.00 425.00 65.00 615.00 65.00 65.00 2,227.33 498.00 160.00 724.00 130.00 130.00 2,231.67 498.00 160.00 724.00 130.00 130.00 2,370.33 546.00 204.00 771.00 156.00 156.00 2,374.67 546.00 204.00 771.00 156.00 156.00 3,120.00 806.00 360.00 1,014.00 299.00 299.00 3,124.33 810.00 360.00 1,014.00 299.00 299.00 3,198.00 836.00 377.00 1,040.00 312.00 312.00 3,202.33 836.00 377.00 1,040.00 312.00 312.00 3,744.00 1,023.00 498.00 1,218.00 420.00 451.00 3,748.33 1,027.00 498.00 1,218.00 425.00 451.00 3,999.67 1,114.00 585.00 1,300.00 507.00 546.00 4,004.00 1,114.00 585.00 1,300.00 507.00 546.00 4,034.33 1,127.00 598.00 1,313.00 516.00 559.00 4,038.67 1,127.00 598.00 1,313.00 520.00 559.00 5,551.00 1,647.00 1,127.00 1,803.00 1,014.00 1,070.00 5,555.33 1,651.00 1,127.00 1,807.00 1,014.00 1,070.00 7,990.67 2,492.00 1,967.00 2,596.00 1,807.00 1,885.00 7,995.00 2,492.00 1,967.00 2,600.00 1,807.00 1,889.00 8,476.00 2,656.00 2,132.00 2,756.00 1,963.00 2,050.00 8,480.33 2,661.00 2,136.00 2,756.00 1,967.00 2,050.00 9,182.33 2,934.00 2,379.00 2,986.00 2,193.00 2,284.00 9,186.67 2,934.00 2,379.00 2,986.00 2,197.00 2,288.00 9,992.67 3,250.00 2,656.00 3,246.00 2,457.00 2,557.00 9,997.00 3,250.00 2,661.00 3,250.00 2,457.00 2,557.00 10,790.00 3,558.00 2,968.00 3,545.00 2,752.00 2,860.00 10,794.33 3,562.00 2,968.00 3,545.00 2,752.00 2,860.00 11,492.00 3,835.00 3,241.00 3,805.00 3,012.00 3,129.00 11,496.33 3,835.00 3,241.00 3,805.00 3,012.00 3,129.00 11,856.00 3,974.00 3,384.00 3,939.00 3,146.00 3,263.00 11,860.33 3,978.00 3,384.00 3,939.00 3,146.00 3,267.00 12,558.00 4,251.00 3,657.00 4,199.00 3,406.00 3,532.00 12,562.33 4,251.00 3,657.00 4,199.00 3,406.00 3,532.00 12,623.00 4,273.00 3,683.00 4,221.00 3,432.00 3,558.00 12,627.33 4,277.00 3,683.00 4,225.00 3,432.00 3,558.00 13,481.00 4,611.00 4,017.00 4,541.00 3,748.00 3,883.00 14,997.67 5,321.00 4,611.00 5,100.00 4,307.00 4,459.00 Sample data - Scale 2 Weekly Medicare levy adjustment Adjustment amount, weekly Weekly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 437 0.00 0.00 0.00 0.00 0.00 0.00 438 0.00 0.00 0.00 0.00 0.00 0.00 492 5.00 5.00 5.00 5.00 5.00 5.00 493 6.00 6.00 6.00 6.00 6.00 6.00 547 11.00 11.00 11.00 11.00 11.00 11.00 548 11.00 11.00 11.00 11.00 11.00 11.00 575 12.00 12.00 12.00 12.00 12.00 12.00 576 12.00 12.00 12.00 12.00 12.00 12.00 603 12.00 12.00 12.00 12.00 12.00 12.00 604 12.00 12.00 12.00 12.00 12.00 12.00 631 13.00 13.00 13.00 13.00 13.00 13.00 632 13.00 13.00 13.00 13.00 13.00 13.00 659 13.00 13.00 13.00 13.00 13.00 13.00 660 13.00 13.00 13.00 13.00 13.00 13.00 687 14.00 14.00 14.00 14.00 14.00 14.00 688 14.00 14.00 14.00 14.00 14.00 14.00 715 14.00 14.00 14.00 14.00 14.00 14.00 716 14.00 14.00 14.00 14.00 14.00 14.00 743 14.00 15.00 15.00 15.00 15.00 15.00 744 14.00 15.00 15.00 15.00 15.00 15.00 771 12.00 15.00 15.00 15.00 15.00 15.00 772 12.00 15.00 15.00 15.00 15.00 15.00 799 10.00 16.00 16.00 16.00 16.00 16.00 800 10.00 16.00 16.00 16.00 16.00 16.00 827 8.00 15.00 17.00 17.00 17.00 17.00 828 8.00 14.00 17.00 17.00 17.00 17.00 855 6.00 12.00 17.00 17.00 17.00 17.00 856 5.00 12.00 17.00 17.00 17.00 17.00 883 3.00 10.00 17.00 18.00 18.00 18.00 884 3.00 10.00 17.00 18.00 18.00 18.00 911 1.00 8.00 15.00 18.00 18.00 18.00 912 1.00 8.00 15.00 18.00 18.00 18.00 939 0.00 6.00 12.00 19.00 19.00 19.00 940 0.00 6.00 12.00 19.00 19.00 19.00 967 0.00 3.00 10.00 17.00 19.00 19.00 968 0.00 3.00 10.00 17.00 19.00 19.00 995 0.00 1.00 8.00 15.00 20.00 20.00 996 0.00 1.00 8.00 15.00 20.00 20.00 1,023 0.00 0.00 6.00 12.00 19.00 20.00 1,024 0.00 0.00 6.00 12.00 19.00 20.00 1,051 0.00 0.00 3.00 10.00 17.00 21.00 1,052 0.00 0.00 3.00 10.00 17.00 21.00 1,079 0.00 0.00 1.00 8.00 15.00 22.00 1,080 0.00 0.00 1.00 8.00 15.00 21.00 1,263 0.00 0.00 0.00 0.00 0.00 7.00 1,264 0.00 0.00 0.00 0.00 0.00 7.00 1,348 0.00 0.00 0.00 0.00 0.00 0.00 1,349 0.00 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare levy adjustment Adjustment amount, fortnightly Fortnightly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 874 0.00 0.00 0.00 0.00 0.00 0.00 876 0.00 0.00 0.00 0.00 0.00 0.00 984 10.00 10.00 10.00 10.00 10.00 10.00 986 12.00 12.00 12.00 12.00 12.00 12.00 1,094 22.00 22.00 22.00 22.00 22.00 22.00 1,096 22.00 22.00 22.00 22.00 22.00 22.00 1,150 24.00 24.00 24.00 24.00 24.00 24.00 1,152 24.00 24.00 24.00 24.00 24.00 24.00 1,206 24.00 24.00 24.00 24.00 24.00 24.00 1,208 24.00 24.00 24.00 24.00 24.00 24.00 1,262 26.00 26.00 26.00 26.00 26.00 26.00 1,264 26.00 26.00 26.00 26.00 26.00 26.00 1,318 26.00 26.00 26.00 26.00 26.00 26.00 1,320 26.00 26.00 26.00 26.00 26.00 26.00 1,374 28.00 28.00 28.00 28.00 28.00 28.00 1,376 28.00 28.00 28.00 28.00 28.00 28.00 1,430 28.00 28.00 28.00 28.00 28.00 28.00 1,432 28.00 28.00 28.00 28.00 28.00 28.00 1,486 28.00 30.00 30.00 30.00 30.00 30.00 1,488 28.00 30.00 30.00 30.00 30.00 30.00 1,542 24.00 30.00 30.00 30.00 30.00 30.00 1,544 24.00 30.00 30.00 30.00 30.00 30.00 1,598 20.00 32.00 32.00 32.00 32.00 32.00 1,600 20.00 32.00 32.00 32.00 32.00 32.00 1,654 16.00 30.00 34.00 34.00 34.00 34.00 1,656 16.00 28.00 34.00 34.00 34.00 34.00 1,710 12.00 24.00 34.00 34.00 34.00 34.00 1,712 10.00 24.00 34.00 34.00 34.00 34.00 1,766 6.00 20.00 34.00 36.00 36.00 36.00 1,768 6.00 20.00 34.00 36.00 36.00 36.00 1,822 2.00 16.00 30.00 36.00 36.00 36.00 1,824 2.00 16.00 30.00 36.00 36.00 36.00 1,878 0.00 12.00 24.00 38.00 38.00 38.00 1,880 0.00 12.00 24.00 38.00 38.00 38.00 1,934 0.00 6.00 20.00 34.00 38.00 38.00 1,936 0.00 6.00 20.00 34.00 38.00 38.00 1,990 0.00 2.00 16.00 30.00 40.00 40.00 1,992 0.00 2.00 16.00 30.00 40.00 40.00 2,046 0.00 0.00 12.00 24.00 38.00 40.00 2,048 0.00 0.00 12.00 24.00 38.00 40.00 2,102 0.00 0.00 6.00 20.00 34.00 42.00 2,104 0.00 0.00 6.00 20.00 34.00 42.00 2,158 0.00 0.00 2.00 16.00 30.00 44.00 2,160 0.00 0.00 2.00 16.00 30.00 42.00 2,526 0.00 0.00 0.00 0.00 0.00 14.00 2,528 0.00 0.00 0.00 0.00 0.00 14.00 2,696 0.00 0.00 0.00 0.00 0.00 0.00 2,698 0.00 0.00 0.00 0.00 0.00 0.00 Monthly Medicare levy adjustment Monthly Medicare levy adjustment Monthly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1,893.67 0.00 0.00 0.00 0.00 0.00 0.00 1,898.00 0.00 0.00 0.00 0.00 0.00 0.00 2,132.00 22.00 22.00 22.00 22.00 22.00 22.00 2,136.33 26.00 26.00 26.00 26.00 26.00 26.00 2,370.33 48.00 48.00 48.00 48.00 48.00 48.00 2,374.67 48.00 48.00 48.00 48.00 48.00 48.00 2,491.67 52.00 52.00 52.00 52.00 52.00 52.00 2,496.00 52.00 52.00 52.00 52.00 52.00 52.00 2,613.00 52.00 52.00 52.00 52.00 52.00 52.00 2,617.33 52.00 52.00 52.00 52.00 52.00 52.00 2,734.33 56.00 56.00 56.00 56.00 56.00 56.00 2,738.67 56.00 56.00 56.00 56.00 56.00 56.00 2,855.67 56.00 56.00 56.00 56.00 56.00 56.00 2,860.00 56.00 56.00 56.00 56.00 56.00 56.00 2,977.00 61.00 61.00 61.00 61.00 61.00 61.00 2,981.33 61.00 61.00 61.00 61.00 61.00 61.00 3,098.33 61.00 61.00 61.00 61.00 61.00 61.00 3,102.67 61.00 61.00 61.00 61.00 61.00 61.00 3,219.67 61.00 65.00 65.00 65.00 65.00 65.00 3,224.00 61.00 65.00 65.00 65.00 65.00 65.00 3,341.00 52.00 65.00 65.00 65.00 65.00 65.00 3,345.33 52.00 65.00 65.00 65.00 65.00 65.00 3,462.33 43.00 69.00 69.00 69.00 69.00 69.00 3,466.67 43.00 69.00 69.00 69.00 69.00 69.00 3,583.67 35.00 65.00 74.00 74.00 74.00 74.00 3,588.00 35.00 61.00 74.00 74.00 74.00 74.00 3,705.00 26.00 52.00 74.00 74.00 74.00 74.00 3,709.33 22.00 52.00 74.00 74.00 74.00 74.00 3,826.33 13.00 43.00 74.00 78.00 78.00 78.00 3,830.67 13.00 43.00 74.00 78.00 78.00 78.00 3,947.67 4.00 35.00 65.00 78.00 78.00 78.00 3,952.00 4.00 35.00 65.00 78.00 78.00 78.00 4,069.00 0.00 26.00 52.00 82.00 82.00 82.00 4,073.33 0.00 26.00 52.00 82.00 82.00 82.00 4,190.33 0.00 13.00 43.00 74.00 82.00 82.00 4,194.67 0.00 13.00 43.00 74.00 82.00 82.00 4,311.67 0.00 4.00 35.00 65.00 87.00 87.00 4,316.00 0.00 4.00 35.00 65.00 87.00 87.00 4,433.00 0.00 0.00 26.00 52.00 82.00 87.00 4,437.33 0.00 0.00 26.00 52.00 82.00 87.00 4,554.33 0.00 0.00 13.00 43.00 74.00 91.00 4,558.67 0.00 0.00 13.00 43.00 74.00 91.00 4,675.67 0.00 0.00 4.00 35.00 65.00 95.00 4,680.00 0.00 0.00 4.00 35.00 65.00 91.00 5,473.00 0.00 0.00 0.00 0.00 0.00 30.00 5,477.33 0.00 0.00 0.00 0.00 0.00 30.00 5,841.33 0.00 0.00 0.00 0.00 0.00 0.00 5,845.67 0.00 0.00 0.00 0.00 0.00 0.00 Sample data - Scale 6 Weekly Medicare half-levy adjustment Adjustment amount, weekly half-levy Weekly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 738 0.00 0.00 0.00 0.00 0.00 739 0.00 0.00 0.00 0.00 0.00 830 5.00 5.00 5.00 5.00 5.00 831 5.00 5.00 5.00 5.00 5.00 923 9.00 9.00 9.00 9.00 9.00 924 3.00 7.00 9.00 9.00 9.00 940 3.00 6.00 9.00 9.00 9.00 941 3.00 6.00 9.00 9.00 9.00 957 2.00 5.00 9.00 10.00 10.00 958 2.00 5.00 9.00 10.00 10.00 974 1.00 5.00 8.00 10.00 10.00 975 1.00 5.00 8.00 10.00 10.00 991 1.00 4.00 8.00 10.00 10.00 992 1.00 4.00 7.00 10.00 10.00 1,008 0.00 3.00 7.00 10.00 10.00 1,009 0.00 3.00 7.00 10.00 10.00 1,025 0.00 3.00 6.00 10.00 10.00 1,026 0.00 3.00 6.00 10.00 10.00 1,042 0.00 2.00 5.00 9.00 10.00 1,043 0.00 2.00 5.00 9.00 10.00 1,059 0.00 1.00 5.00 8.00 11.00 1,060 0.00 1.00 5.00 8.00 11.00 1,076 0.00 1.00 4.00 8.00 11.00 1,077 0.00 1.00 4.00 7.00 11.00 1,093 0.00 0.00 3.00 7.00 10.00 1,094 0.00 0.00 3.00 7.00 10.00 1,110 0.00 0.00 3.00 6.00 10.00 1,111 0.00 0.00 3.00 6.00 10.00 1,127 0.00 0.00 2.00 5.00 9.00 1,128 0.00 0.00 2.00 5.00 9.00 1,144 0.00 0.00 1.00 5.00 8.00 1,145 0.00 0.00 1.00 5.00 8.00 1,161 0.00 0.00 1.00 4.00 8.00 1,162 0.00 0.00 1.00 4.00 7.00 1,178 0.00 0.00 0.00 3.00 7.00 1,179 0.00 0.00 0.00 3.00 7.00 1,195 0.00 0.00 0.00 3.00 6.00 1,196 0.00 0.00 0.00 3.00 6.00 1,212 0.00 0.00 0.00 2.00 5.00 1,213 0.00 0.00 0.00 2.00 5.00 1,229 0.00 0.00 0.00 1.00 5.00 1,230 0.00 0.00 0.00 1.00 5.00 1,246 0.00 0.00 0.00 1.00 4.00 1,247 0.00 0.00 0.00 1.00 4.00 1,263 0.00 0.00 0.00 0.00 3.00 1,264 0.00 0.00 0.00 0.00 3.00 1,348 0.00 0.00 0.00 0.00 0.00 1,349 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare half-levy adjustment Adjustment amount, fortnightly half-levy Fortnightly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1,476 0.00 0.00 0.00 0.00 0.00 1,478 0.00 0.00 0.00 0.00 0.00 1,660 10.00 10.00 10.00 10.00 10.00 1,662 10.00 10.00 10.00 10.00 10.00 1,846 18.00 18.00 18.00 18.00 18.00 1,848 6.00 14.00 18.00 18.00 18.00 1,880 6.00 12.00 18.00 18.00 18.00 1,882 6.00 12.00 18.00 18.00 18.00 1,914 4.00 10.00 18.00 20.00 20.00 1,916 4.00 10.00 18.00 20.00 20.00 1,948 2.00 10.00 16.00 20.00 20.00 1,950 2.00 10.00 16.00 20.00 20.00 1,982 2.00 8.00 16.00 20.00 20.00 1,984 2.00 8.00 14.00 20.00 20.00 2,016 0.00 6.00 14.00 20.00 20.00 2,018 0.00 6.00 14.00 20.00 20.00 2,050 0.00 6.00 12.00 20.00 20.00 2,052 0.00 6.00 12.00 20.00 20.00 2,084 0.00 4.00 10.00 18.00 20.00 2,086 0.00 4.00 10.00 18.00 20.00 2,118 0.00 2.00 10.00 16.00 22.00 2,120 0.00 2.00 10.00 16.00 22.00 2,152 0.00 2.00 8.00 16.00 22.00 2,154 0.00 2.00 8.00 14.00 22.00 2,186 0.00 0.00 6.00 14.00 20.00 2,188 0.00 0.00 6.00 14.00 20.00 2,220 0.00 0.00 6.00 12.00 20.00 2,222 0.00 0.00 6.00 12.00 20.00 2,254 0.00 0.00 4.00 10.00 18.00 2,256 0.00 0.00 4.00 10.00 18.00 2,288 0.00 0.00 2.00 10.00 16.00 2,290 0.00 0.00 2.00 10.00 16.00 2,322 0.00 0.00 2.00 8.00 16.00 2,324 0.00 0.00 2.00 8.00 14.00 2,356 0.00 0.00 0.00 6.00 14.00 2,358 0.00 0.00 0.00 6.00 14.00 2,390 0.00 0.00 0.00 6.00 12.00 2,392 0.00 0.00 0.00 6.00 12.00 2,424 0.00 0.00 0.00 4.00 10.00 2,426 0.00 0.00 0.00 4.00 10.00 2,458 0.00 0.00 0.00 2.00 10.00 2,460 0.00 0.00 0.00 2.00 10.00 2,492 0.00 0.00 0.00 2.00 8.00 2,494 0.00 0.00 0.00 2.00 8.00 2,526 0.00 0.00 0.00 0.00 6.00 2,528 0.00 0.00 0.00 0.00 6.00 2,696 0.00 0.00 0.00 0.00 0.00 2,698 0.00 0.00 0.00 0.00 0.00 Monthly Medicare half-levy adjustment Adjustment amount, monthly half-levy Monthly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 3,198.00 0.00 0.00 0.00 0.00 0.00 3,202.33 0.00 0.00 0.00 0.00 0.00 3,596.67 22.00 22.00 22.00 22.00 22.00 3,601.00 22.00 22.00 22.00 22.00 22.00 3,999.67 39.00 39.00 39.00 39.00 39.00 4,004.00 13.00 30.00 39.00 39.00 39.00 4,073.33 13.00 26.00 39.00 39.00 39.00 4,077.67 13.00 26.00 39.00 39.00 39.00 4,147.00 9.00 22.00 39.00 43.00 43.00 4,151.33 9.00 22.00 39.00 43.00 43.00 4,220.67 4.00 22.00 35.00 43.00 43.00 4,225.00 4.00 22.00 35.00 43.00 43.00 4,294.33 4.00 17.00 35.00 43.00 43.00 4,298.67 4.00 17.00 30.00 43.00 43.00 4,368.00 0.00 13.00 30.00 43.00 43.00 4,372.33 0.00 13.00 30.00 43.00 43.00 4,441.67 0.00 13.00 26.00 43.00 43.00 4,446.00 0.00 13.00 26.00 43.00 43.00 4,515.33 0.00 9.00 22.00 39.00 43.00 4,519.67 0.00 9.00 22.00 39.00 43.00 4,589.00 0.00 4.00 22.00 35.00 48.00 4,593.33 0.00 4.00 22.00 35.00 48.00 4,662.67 0.00 4.00 17.00 35.00 48.00 4,667.00 0.00 4.00 17.00 30.00 48.00 4,736.33 0.00 0.00 13.00 30.00 43.00 4,740.67 0.00 0.00 13.00 30.00 43.00 4,810.00 0.00 0.00 13.00 26.00 43.00 4,814.33 0.00 0.00 13.00 26.00 43.00 4,883.67 0.00 0.00 9.00 22.00 39.00 4,888.00 0.00 0.00 9.00 22.00 39.00 4,957.33 0.00 0.00 4.00 22.00 35.00 4,961.67 0.00 0.00 4.00 22.00 35.00 5,031.00 0.00 0.00 4.00 17.00 35.00 5,035.33 0.00 0.00 4.00 17.00 30.00 5,104.67 0.00 0.00 0.00 13.00 30.00 5,109.00 0.00 0.00 0.00 13.00 30.00 5,178.33 0.00 0.00 0.00 13.00 26.00 5,182.67 0.00 0.00 0.00 13.00 26.00 5,252.00 0.00 0.00 0.00 9.00 22.00 5,256.33 0.00 0.00 0.00 9.00 22.00 5,325.67 0.00 0.00 0.00 4.00 22.00 5,330.00 0.00 0.00 0.00 4.00 22.00 5,399.33 0.00 0.00 0.00 4.00 17.00 5,403.67 0.00 0.00 0.00 4.00 17.00 5,473.00 0.00 0.00 0.00 0.00 13.00 5,477.33 0.00 0.00 0.00 0.00 13.00 5,841.33 0.00 0.00 0.00 0.00 0.00 5,845.67 0.00 0.00 0.00 0.00 0.00 Other statements of formulas Statements of formulas for other classes of payees are also available. These include PAYG withholding: • Statement of formulas for calculating study and training support loans components • Tax table for individuals employed in the horticultural or shearing industry • Tax table for actors, variety artists and other entertainers • Tax table for seniors and pensioners • Tax table for working holiday makers. • Statement of formulas for calculating study and training support loans components • Tax table for individuals employed in the horticultural or shearing industry • Tax table for actors, variety artists and other entertainers • Tax table for seniors and pensioners • Tax table for working holiday makers. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee, (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, use scale 3 • If they have not given you a valid TFN, use scale 4. • If they have given you a valid TFN, use scale 3 • If they have not given you a valid TFN, use scale 4. Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. Withholding declarations An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt, or changes to them • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt, or changes to them • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee has a study and training support loan debt If your employee has a HELP, VSL, FS, SSL or TSL debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Next step: To calculate additional withholding amounts for: • HELP, VSL, FS, SSL or TSL debts, refer to either - Study and training support loans weekly tax table - Study and training support loans fortnightly tax table - Study and training support loans monthly tax table. • Statement of formulas, refer to - Schedule 8 - Statement of formulas for calculating study and training support loans components • HELP, VSL, FS, SSL or TSL debts, refer to either - Study and training support loans weekly tax table - Study and training support loans fortnightly tax table - Study and training support loans monthly tax table. • Statement of formulas, refer to - Schedule 8 - Statement of formulas for calculating study and training support loans components - Study and training support loans weekly tax table - Study and training support loans fortnightly tax table - Study and training support loans monthly tax table. - Schedule 8 - Statement of formulas for calculating study and training support loans components Employees who are entitled to a reduction of Medicare levy or do not have to pay the Medicare levy because of low family income, will not have to make a compulsory HELP, VSL, FS, SSL or TSL repayment for that year. The exemption from making a compulsory study and training support loans repayment may be claimed on the Medicare levy variation declaration. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information on when to withhold and report on allowances, refer to Withholding from allowances. Leave loading If you pay leave loading as a lump sum, use Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding. Holiday pay, long service leave and employment termination payments Employees who continue working for you You must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment. For more information, see Withholding from leave payments for continuing employees. Employees who stop working for you This schedule does not cover any lump sum payments made to an employee who stops working for you. If an employee has unused annual leave, leave loading or long service leave, refer to Tax table for unused leave payments on termination of employment. Any other lump sum payments may be employment termination payments, refer to Tax table for employment termination payments. Do not withhold any amount for study and training support loans debt from lump sum termination payments. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. To work out the employee's annual tax offset entitlement into a weekly, fortnightly, monthly or quarterly amount, refer to Tax offsets. Do not allow for any tax offsets if any of the following apply: • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. Medicare levy adjustment To claim the Medicare levy adjustment (available in certain situations), your employee must lodge a Medicare levy variation declaration with their Tax file number declaration. Some employees may be liable for an increased rate of the Medicare levy surcharge as a result of the income for surcharge purposes tests. They can lodge a Medicare levy variation declaration, requesting you to increase the amount to be withheld from their payments. Next step: Medicare levy adjustment For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by sections 12-35 of Schedule 1 to the TAA. Next step: • Use the Withholding lookup tool to quickly work out the amount to withhold (XLSX 33KB) • Use the Withholding lookup tool to quickly work out the amount to withhold (XLSX 33KB) Using this schedule You should use this table if you make payments to individuals in the horticultural industry who: • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. Also, use this table if you make payments to individuals in the shearing industry such as shearers, crutchers, wool classers, cooks, shed hands and pressers who: • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. For all other circumstances, use the relevant PAYG withholding weekly or fortnightly tax table. See also: • You can download a printable version of Tax table for individuals employed in the horticultural or shearing industry (PDF 510KB) (NAT 1013) in Portable Document Format (PDF). • You can download a printable version of Tax table for individuals employed in the horticultural or shearing industry (PDF 510KB) (NAT 1013) in Portable Document Format (PDF). If you employ individuals under the Seasonal labour mobility program, this tax table does not apply. For these individuals you are required to withhold at 15%. For more information about the program, refer to Seasonal Worker Program. If you employ individuals under a working holiday makers visa, you must use the Tax table for working holiday makers. Working out the withholding amount To work out the amount you need to withhold you must 1. Input your employees total earnings into the Withholding lookup tool (XLSX 33KB). 2. Use the appropriate column to find the correct amount to withhold - column 2 if the resident employee has given you a TFN - column 3 if the resident employee has not given you a TFN - column 4 if the foreign resident employee has given you a TFN - column 5 if the foreign resident employee has not given you a TFN. Example An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding lookup tool (XLSX 33KB). If the employee is: • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). 1. Input your employees total earnings into the Withholding lookup tool (XLSX 33KB). 2. Use the appropriate column to find the correct amount to withhold - column 2 if the resident employee has given you a TFN - column 3 if the resident employee has not given you a TFN - column 4 if the foreign resident employee has given you a TFN - column 5 if the foreign resident employee has not given you a TFN. - column 2 if the resident employee has given you a TFN - column 3 if the resident employee has not given you a TFN - column 4 if the foreign resident employee has given you a TFN - column 5 if the foreign resident employee has not given you a TFN. Example An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding lookup tool (XLSX 33KB). If the employee is: • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($75) a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). Resident employees The standard rate of withholding of 13% applies if an employee has given you a valid TFN and you withhold amounts using the figures shown in column 2 of the Withholding lookup tool (XLSX 33KB). If the employee has not given you a valid TFN, you must withhold amounts using the figures shown in column 3 of the Withholding lookup tool (XLSX 33KB). When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, you must withhold amounts using the figures shown in column 4 of the Withholding lookup tool (XLSX 33KB). • If they have not given you a valid TFN, you must withhold at 45% using the figures in column 5 of the Withholding lookup tool (XLSX 33KB). • If they have given you a valid TFN, you must withhold amounts using the figures shown in column 4 of the Withholding lookup tool (XLSX 33KB). • If they have not given you a valid TFN, you must withhold at 45% using the figures in column 5 of the Withholding lookup tool (XLSX 33KB). Pay period The rates in this tax table apply irrespective of the pay period. Using a formula The withholding amounts shown in this table can be expressed in mathematical form. If you have developed your own payroll software package, you can use the formulas and coefficients outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Resident or foreign resident rate Resident (a) Foreign resident (a) Tax file number 0.13 0.325 No tax file number 0.47 0.45 • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Rounding of withholding amounts The withholding amounts calculated as a result of applying the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Accounting software Software written in accordance with the formulas in this tax table should be tested for accuracy against the Withholding lookup tool (XLSX 33KB). The results obtained when using the coefficients in this table may differ slightly from the Withholding lookup tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. Tax file number declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer-employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration that they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Varying your PAYG withholding If your employee believes that, for their circumstances, the amount you withhold will be too much, they may apply to us for a variation to reduce the amount of withholding. For more information, refer to Varying your PAYG withholding. For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. See also: • Use the Withholding look-up tool to quickly work out the amount to withhold. • Use the Withholding look-up tool to quickly work out the amount to withhold. Using this schedule You should use this schedule if you make payments to employees who are actors, variety artists and other entertainers who receive payments for their performances. Do not use this schedule if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following: • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. For these types of payments the Commissioner has varied the rate of withholding to 20% of the payment. For more information refer to Performing artists contracted to perform promotional activity. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including lump sum payments. For all other relevant employees, refer to PAYG withholding Weekly tax table or Fortnightly tax table. Do not use this schedule for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding. For more information refer to Foreign resident entertainment, sports, construction and casino gaming activities. When using this schedule, do NOT withhold an amount for: • Higher Education Loan Program (HELP) debts • VET Student Loan (VSL) debts • Financial Supplement (FS) debts • Student Start-up Loan (SSL) debts, or • Trade Support Loan (TSL) debts. • Higher Education Loan Program (HELP) debts • VET Student Loan (VSL) debts • Financial Supplement (FS) debts • Student Start-up Loan (SSL) debts, or • Trade Support Loan (TSL) debts. When using this schedule, do NOT adjust the withholding amount for an employee who is claiming a Medicare levy exemption or reduction. Medicare levy variations do not apply to this schedule. Next step: You can download a printable version of the Tax table for actors, variety artists and other entertainers (NAT 1023) in Portable Document Format (PDF). Working out the withholding amount This schedule is only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the formulas to calculate withholding amounts. To work out the amount you need to withhold using this schedule, you must: 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in Step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool (XLSX, 33KB) and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in Step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool (XLSX, 33KB) and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and the coefficients outlined in table A and table B. This section should be read with Statement of formulas for calculating amounts to be withheld. The formulas comprise linear equations of the form y = ax - b where: • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. Table A: Employee has claimed the tax-free threshold Coefficients where tax-free threshold claimed Weekly earnings (x) less than a b $449 0 0 $548 0.1520 68.3462 $685 0.2320 112.1942 $901 0.1680 68.3465 $1,081 0.1752 74.8369 $1,602 0.2782 186.2119 $2,884 0.2760 182.7504 $4,326 0.3120 286.5965 $4,326 & over 0.3760 563.5196 Table B: Employee has not claimed the tax-free threshold Coefficients where tax-free threshold not claimed Weekly earnings (x) less than a b $110 0.1520 0.1520 $463 0.1878 3.9639 $644 0.1752 -1.9003 $1,165 0.2782 64.4297 $2,447 0.2760 61.9132 $3,889 0.3120 150.0093 $3,889 & over 0.3760 398.9324 To work out withholding amounts using the formulas, you must: 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. If you pay your employees daily rather than per performance, the amount to withhold (including reductions for tax offsets) should be worked out on a daily basis. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1752 - 74.8369 = $100.5365. Round to the nearest dollar = $101. 3. $101 ÷ 2 = $50.50. Round to the nearest dollar = $51. Therefore, the amount to withhold from each performance is $51. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1752 - 74.8369 = $100.5365. Round to the nearest dollar = $101. 3. $101 ÷ 2 = $50.50. Round to the nearest dollar = $51. Therefore, the amount to withhold from each performance is $51. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1752 - 74.8369 = $100.5365. Round to the nearest dollar = $101. 3. $101 ÷ 2 = $50.50. Round to the nearest dollar = $51. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding look-up tool. The results obtained when using the coefficients in this schedule may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If an employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. If your employee claims a tax offset, reduce the amount to be withheld from their earnings per performance by the value of the tax offset. The per performance value is the tax offset amount claimed divided by 52, divided by the number of performances per week. Round the result to the nearest dollar. Do NOT allow for any tax offsets if any of the following apply: • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. Withholding declarations An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see Claiming tax offsets. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt, or changes to them. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt, or changes to them. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents) • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents) • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign resident tax rates Weekly tax rates Weekly tax rates Weekly earnings $ Weekly rate 0 to 2,306 32.5 cents for each dollar of earnings 2,307 to 3,460 $749 plus 37 cents for each $1 of earnings over $2,306 3,461 and over $1,176 plus 45 cents for each $1 of earnings over $3,460 Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. For payments made on or after 1 July 2021 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-50 of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an individual to resume working for, or providing services to, you or any other entity. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including return to work payments. We have a calculator to help you work out the correct amount of tax to withhold from payments to most employees. To access the calculator, refer to Tax withheld calculator. Working out the withholding amount To work out the amount you need to withhold, multiply the amount of the return to work payment by 34.5%. This rate applies to residents and non-residents. Example George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 34.5% × $18,000 = $6,210. Example George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 34.5% × $18,000 = $6,210. Rounding of withholding amounts Withholding amounts calculated should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Tax file number declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432), they have 28 days to give you their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment made to a resident employee and 45% from any payment made to a foreign resident employee (ignoring any cents) unless we tell you not to. For payments made on or after 13 October 2020 Withholding limit There is a withholding limit of 47% on tax withheld from any additional payments calculated using an annualised method. Applying this withholding limit may result in withholding not being sufficient to cover some employees' end of year tax liability. In these situations, an employee can ask their employer to increase their withholding for the remainder of the financial year. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953. It applies to certain withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 paid as a lump sum. Using this schedule Use this schedule if you make a payment of salary or wages which is: • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including back payments, commissions and bonuses or similar payments. Other payments you should use this tax table for These payments include back payments of: • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. Back payments (including lump sums in arrears) A back payment is a payment that was meant to have been made in a prior period. For example: • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. A back payment is distinct from a bonus, which is a payment made for recognition of performance including past performance. A bonus (or similar payment) can only be considered a back payment if you paid the bonus later than the time that it should have been paid. If you normally process payments in a pay period later than when the work is performed - for example, overtime payments paid with a time lag of one pay period, they are not considered back payments. These payments are treated as part of the normal pay cycle when paid and withholding is calculated on total earnings for that period. An overtime payment is only considered a back payment if it was meant to have been made in a prior pay period. Commissions Commissions are typically payments made as recognition of performance or service, and may be calculated as a percentage of the proceeds from a particular transaction or series of transactions. Bonuses and similar payments A bonus is usually made to an employee in recognition of performance or services, and may be calculated as a percentage of the proceeds from a particular business transaction. These payments may not necessarily be related to a particular period of work. A payment will be treated as similar to a bonus if it is of a one-off nature that does not relate to work performed in a particular period. Examples include: • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. Leave loading Payment of leave loading can also be regarded as a payment similar to a bonus, if it is made as a lump sum and not on a pro-rata basis as leave is taken. If you pay leave loading on a pro rata basis, add it to earnings for the period to calculate withholding using the standard tax tables. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for Individuals ith us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Terms we use Additional payments Additional payments include back payments (including lump sum payments in arrears), commissions, bonuses and similar payments. Normal earnings Normal earnings are gross taxable earnings and include all salary and wage income, taxable allowances, and overtime earnings for the current financial year. This includes any back payments previously made using Method B(i). At the start of a financial year, an employee's normal earnings can be based on the last full pay period worked in the previous financial year. If an employee's pay fluctuates significantly, you can use an average of gross taxable earnings for the current financial year (or, if applicable, the previous financial year). If an employee has no current or past normal earnings (for example, the employee is newly employed), you can include expected future earnings in your calculations. This can be based on the employee's contracted or expected salary for the financial year. For the purposes of this table, normal earnings do not include employment termination payments or unused leave payments made on termination of employment. Average total earnings Average total earnings are the sum of all normal earnings paid in the current financial year, including current pay, plus any current year back payments if Method B(i) is used to calculate withholding. Then divide the total earnings by the number of pay periods to date (including the current pay period). Pay periods per financial year Pay periods per financial year refers to a total of 52 pay periods if paid weekly, 26 pay periods if paid fortnightly or 12 pay periods if paid monthly. No adjustments are required for a 53 week ÷ 27 fortnight year. Withholding limit If your employee has a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt, see Study and training support loans and additional payments. If you use Method A or Method B(ii), the amount of tax to be withheld from an additional payment is limited to a maximum of 47% of the additional payment. If the withholding amount calculated (including a study and training support loan component) using Method A or Method B(ii) exceeds 47% of the additional payment being made, then the amount is reduced to be equal to 47% of that payment. The withholding limit applies to the additional payment only and not to normal earnings for the current pay period. For some employees, the withholding limit may result in their withholding amounts not being sufficient to cover their end-of-year tax liability, as their total earnings for the financial year may exceed the study and training support loan repayment threshold or attract a higher rate of tax. Under these circumstances, your employee can arrange an upwards variation by entering into an agreement with you to vary the rate or amount of withholding. For more information about withholding variations, refer to: • Variations - for employers • Varying your PAYG withholding - for employees. • Variations - for employers • Varying your PAYG withholding - for employees. For more information about HELP, SSL, TSL and Financial Supplement repayment thresholds, see Study and training loan repayment thresholds and rates. Working out the withholding amount To work out the amount you need to withhold from an additional payment, you must use either Method A or Method B. Using Method B is more complex but produces a withholding amount that more closely approximates the actual tax payable. Calculations made using either method are acceptable to work out the withholding amount. If your calculation using either method results in a negative amount, you treat the result as nil. Using Method A Use this method for any additional payments made regardless of the financial year the additional payment applies to. This includes all back payments, commissions, bonuses or similar payments. This method calculates withholding by apportioning additional payments made in the current pay period over the number of pay periods in a financial year, and applying that average amount to the gross earnings in the current pay period. If you are paying a commission, bonus or similar payment for a defined period of less than 12 months, you can choose to calculate withholding by using the number of pay periods the payment relates to at Step 3. For example, if a commission relates to four weeks and the employee is paid weekly, you divide the commission by four pay periods at Step 3, rather than 52 pay periods. Method A instructions Step Instruction 1 Work out your employee's gross earnings excluding any additional payments for the current pay period. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings in Step 1. 3 Add any additional payments to be made in the current pay period together and divide the total by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at Step 3 to the gross earnings at Step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. 6 Subtract the amount at Step 2 from the amount at Step 5. 7 Multiply the amount at Step 6 by the number of pay periods used in Step 3. 8 Multiply the additional payment being made in the current pay period by 47%. 9 Use the lesser amount of Step 7 and Step 8 for the withholding on the additional payment. Ignore any cents. 10 Work out the total PAYG withholding for the current pay period by adding the withholding on the additional payment (Step 9) to the withholding on the gross earnings (Step 2). Using Method B Use Method B(i) for any back payments applied to specific periods in the current financial year. Use Method B(ii) for either: • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. If you are making back payments applying to current and previous financial years, apportion the back payment between those years and then use the applicable method for each component to calculate withholding. If you are making multiple additional payments: • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, (that is, you made an additional payment to the employee in a previous pay period), do not recalculate the withholding for the additional payment previously made. • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, (that is, you made an additional payment to the employee in a previous pay period), do not recalculate the withholding for the additional payment previously made. B(i) Back payments applied to specific periods in the current financial year This method recalculates withholding for each pay period the back payment applies. Method B(i) instructions Step Instruction 1 Work out how much of the back payment applied to each earlier pay period in the current financial year. 2 For the first affected pay period, add the back payment relevant to that period to the normal earnings previously paid to get total earnings for that period. 3 Use the relevant tax table to find the amount to be withheld from the total earnings for that period. 4 Subtract the amount previously withheld for the period from the amount at Step 3. 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the withholding on the back payment. 6 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 7 Work out the total PAYG withholding for the current pay period by adding the withholding on the back payment (Step 5) to the withholding on the gross earnings (Step 6). B(ii) Additional payments applied over the whole financial year This method calculates withholding by averaging all additional payments made in the current financial year over the number of pay periods in a financial year, and applying that to the average total earnings to date. Method B(ii) instructions Step Instruction 1 Calculate the average total earnings paid to your employee over the current financial year to date. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from the average total earnings in Step 1. 3 Add all additional payments made in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at Step 3 to the average total earnings at Step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. 6 Subtract the amount at Step 2 from the amount at Step 5. 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7. 9 Multiply the additional payment being made in the current pay period by 47%. 10 Use the lesser amount of Step 8 and Step 9 for the withholding on the additional payment. Ignore any cents. 11 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (Step 10) to the withholding on the gross earnings (Step 11). Commissions, bonuses or similar payments If a commission, bonus or similar payment relates to work your employee performed for more than one pay period (or for an undefined period), you calculate withholding by applying either Method A or Method B(ii). Do not use this schedule for payments for a single pay period. If the commission, bonus or similar payment relates to work your employee performed in a single pay period (for example, a week, a fortnight or a month) the amount is added to all their other earnings for the current period. Withholding is then calculated using the standard PAYG withholding tax tables. Study and training support loans and additional payments If your employee has advised you they have a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt on their Tax file number declaration or Withholding declaration, you must also withhold from the additional payment using the relevant study and training support loans tax tables. Calculate the amounts you need to withhold from additional payments for study and training support loans by using the same method you used to calculate the PAYG withholding amount from the additional payment. For example, if you calculate the amount to be withheld from the additional payment using Method A, use the same method to calculate the amounts to be withheld for study and training support loans purposes. How to calculate withholding on the additional payment if it is calculated separately to the study and training support loans components If you calculate withholding separately, you need to make sure that the withholding limit in Method A and Method B(ii) applies to the combined total calculated for the additional payment and the study and training support loans components. For example, at Step 9 in Method A, you must combine the amounts from the two separate calculations used for Step 7 before comparing it to the amount calculated at Step 8. Next step: You can use the following schedule that combine PAYG withholding with study and training support loan instead of repeating the calculation separately for each component: • Schedule 8 - Statement of formulas for calculating study and training support loans components • Schedule 8 - Statement of formulas for calculating study and training support loans components The results obtained when using the coefficients in the above schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. Either calculation is acceptable. Copies of all the tax tables are available, refer to Tax tables. Variations If your employee has a withholding variation in place for the current financial year, use one of the following to work out the amount of withholding from additional payments: • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. If your employee had a withholding variation in place at the time the additional payment accrued but the withholding variation is no longer in effect when the additional payment is made, it does not apply when working out the amount to withhold. If you need help to determine whether to use a withholding variation to work out the amount to withhold from an additional payment, phone us on 1300 360 221. Leave without pay For the purposes of this table, any periods where your employee has taken leave without pay do not affect the calculations outlined in each of the methods. For example, for Method A and Method B(ii), you are still required at Step 3 to apportion all additional payments made by the total number of pay periods in a financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Superannuation income streams To work out the amount you need to withhold from the taxable component of back payments of super income streams (pensions and annuities), including lump sum payments in arrears, use either Method A or B. End-of-year reporting You must record back payments on your employee's payment summary, or in a pay event when reporting under Single Touch Payroll. What payment summary you use depends on whether the back payments relate to a superannuation income stream or previous period of assessable foreign service. Use: • PAYG payment summary - individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream for super income stream payments • PAYG payment summary - foreign employment for payments related to a previous period of assessable foreign service. • PAYG payment summary - individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream for super income stream payments • PAYG payment summary - foreign employment for payments related to a previous period of assessable foreign service. For more information about payment summaries, refer to PAYG payment summaries: forms and guidelines. For more information about Single Touch Payroll, and what can and cannot be reported, refer to Single Touch Payroll employer reporting guidelines - What you need to report. Completing the individual non-business payment summary For payments accrued in the current financial year include the total: • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. Salary and wage income (including allowances) accrued before the current financial year For each payment accrued in a prior financial year, but not more than 12 months before the date of payment include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' or 'Allowances' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' or 'Allowances' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment (including allowances) at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment (including allowances) at 'Lump sum E' • amount withheld at 'Total tax withheld'. For each payment that accrued before and after 12 months, apportion the payment between the two periods. If the portion of the payment that accrued after 12 months from the date of payment is $1,200 or more, include the: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Other amounts accrued before the current financial year These other amounts are described in Other payments you should use this schedule for. For each payment accrued in a prior financial year of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued in a prior financial year of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Employee letter You must also provide your employee with a letter specifying: • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. Completing the superannuation income stream payment summary For payments accrued in the current financial year, include: • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' For payments accrued prior to the current financial year, include: • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' Payee letter You must also provide your payee with a letter specifying: • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. Completing the foreign employment payment summary Note: For the foreign employment payment summary, the gross payments amount is assessable foreign employment income, which includes total allowances. For salary and wage payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued in a prior financial year, but not more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. Employee letter You must also provide your employee with a letter specifying: • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. Examples Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component - for Example 1 Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in Step 1. $335 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at Step 3 to the gross earnings at Step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. $341 6 Subtract the amount at Step 2 from the amount at Step 5. = $341 - $335 $6 7 Multiply the amount at Step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component - for Example 1 Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in Step 1. $75 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at Step 3 to the gross earnings at Step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at Step 4. $76 6 Subtract the amount at Step 2 from the amount at Step 5. = $76 - $75 $1 7 Multiply the amount at Step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) - for Example 1 Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of Step 7 (combined) and Step 8 for the withholding on the additional payment. Ignore any cents. Combine two Step 7 results $312 + $52 = $364. This amount is used as it's less than Step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (Step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $335 • HELP withholding on gross earnings in the current pay period = $75 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $774 ($335 + $75 + $312 + $52). Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component - for Example 1 Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in Step 1. $335 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at Step 3 to the gross earnings at Step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. $341 6 Subtract the amount at Step 2 from the amount at Step 5. = $341 - $335 $6 7 Multiply the amount at Step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component - for Example 1 Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in Step 1. $75 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at Step 3 to the gross earnings at Step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at Step 4. $76 6 Subtract the amount at Step 2 from the amount at Step 5. = $76 - $75 $1 7 Multiply the amount at Step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) - for Example 1 Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of Step 7 (combined) and Step 8 for the withholding on the additional payment. Ignore any cents. Combine two Step 7 results $312 + $52 = $364. This amount is used as it's less than Step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (Step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $335 • HELP withholding on gross earnings in the current pay period = $75 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $774 ($335 + $75 + $312 + $52). Combine two Step 7 results $312 + $52 = $364. This amount is used as it's less than Step 8. • PAYG withholding on gross earnings in the current pay period = $335 • HELP withholding on gross earnings in the current pay period = $75 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 Example 1 uses both: • Study and training support loans weekly tax table (NAT 2173) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component - for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $197 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $197 - $162 $35 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $35. $280 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $197 7 Add the withholding on the additional payment (Step 5) to the withholding on Robyn's gross earnings (Step 6) to work out the total withholding for the current pay period. = $197 + $280 $477 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Study and training support loan (HELP) component - for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $28 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $28 - $10 $18 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $187. $144 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $28 7 Add the HELP withholding on the additional payment (Step 5) to the withholding on Robyn's gross earnings (Step 6) to work out the withholding for HELP for the current period. = $28 + $144 $172 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $197 • HELP withholding on gross earnings in the current pay period = $28 • PAYG withholding on additional payment = $280 • HELP withholding on additional payment = $144 The total PAYG withholding is $649 ($197 + $28 + $280 + $144). • Study and training support loans weekly tax table (NAT 2173) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component - for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $197 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $197 - $162 $35 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $35. $280 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $197 7 Add the withholding on the additional payment (Step 5) to the withholding on Robyn's gross earnings (Step 6) to work out the total withholding for the current pay period. = $197 + $280 $477 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Study and training support loan (HELP) component - for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $28 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $28 - $10 $18 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $187. $144 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $28 7 Add the HELP withholding on the additional payment (Step 5) to the withholding on Robyn's gross earnings (Step 6) to work out the withholding for HELP for the current period. = $28 + $144 $172 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $197 • HELP withholding on gross earnings in the current pay period = $28 • PAYG withholding on additional payment = $280 • HELP withholding on additional payment = $144 The total PAYG withholding is $649 ($197 + $28 + $280 + $144). • PAYG withholding on gross earnings in the current pay period = $197 • HELP withholding on gross earnings in the current pay period = $28 • PAYG withholding on additional payment = $280 • HELP withholding on additional payment = $144 Example 2 uses: • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2018, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2020. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Method B(ii) instruction - for Example 3 Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 ÷ 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in Step 1. $254 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 ÷ 26 $95 4 Add the amount at Step 3 to the average total earnings at Step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. $286 6 Subtract the amount at Step 2 from the amount at Step 5. = $286 - $254 $32 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Multiply the additional payment being made in the current pay period by 47%. = $2,480 × 47% $1,165 10 Use the lesser amount of Step 8 and Step 9 for the withholding on the additional payment. Ignore any cents. = $832. This amount is used as it's less than Step 9. $832 11 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $254 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (Step 10) to the withholding on the gross earnings (Step 11). = $832 + $254 $1,086 • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2018, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2020. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Method B(ii) instruction - for Example 3 Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 ÷ 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in Step 1. $254 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 ÷ 26 $95 4 Add the amount at Step 3 to the average total earnings at Step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. $286 6 Subtract the amount at Step 2 from the amount at Step 5. = $286 - $254 $32 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Multiply the additional payment being made in the current pay period by 47%. = $2,480 × 47% $1,165 10 Use the lesser amount of Step 8 and Step 9 for the withholding on the additional payment. Ignore any cents. = $832. This amount is used as it's less than Step 9. $832 11 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $254 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (Step 10) to the withholding on the gross earnings (Step 11). = $832 + $254 $1,086 Example 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 November 2020, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,400 to $5,200. His employer agreed that the increase would be backdated to 1 August 2019 and paid at the end of November 2020. This means that the back payment of salary covers 15 pay periods. The total back payment of salary is $12,000. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: the current financial year (4 pay periods from 1 July to October 2020) = $3,200 a prior financial year (11 pay periods from 1 August 2019 to 30 June 2020) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component - for Example 4 Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $3,200 over four pay periods. = $3,200 ÷ 4 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,400 + $800 $5,200 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,001 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $1,001 - $724 $277 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $277. $1,108 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - As Pablo has an accumulated Financial Supplement (FS) debt, his employer will need to calculate a withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - FS component - for Example 4 Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $3,200 over four pay periods. = $3,200 ÷ 4 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,400 + $800 $5,200 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $156 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $156 - $43 $113 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 4 × $113. $452 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - Method B(ii) - PAYG withholding component - for Example 4 Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 $5,200 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in Step 1. $1,001 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at Step 3 to the average total earnings at Step 1. = $5,200 + $733 $5,933 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. $1,257 6 Subtract the amount at Step 2 from the amount at Step 5. = $1,257 - $1,001 $256 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. = $256 × 12 $3,072 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7 for the withholding on the additional payment. = $3,072 - $0 $3,072 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - FS component - for Example 4 Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 $5,200 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in Step 1. $156 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at Step 3 to the average total earnings at Step 1. = $5,200 + $733 $5,933 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at Step 4. $238 6 Subtract the amount at Step 2 from the amount at Step 5. = $238 - $156 $82 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. = $82 × 12 $984 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7 for the withholding for SFSS on the additional payment. = $984 - $0 $984 Withholding limit (including SFSS component) - for Example 4 Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 47% $4,136 10 Use the lesser amount of Step 8 (combined) and Step 9 for the withholding on the additional payment. Ignore any cents. Combine the two Step 8 results. = $3,072 + $984 = $4,056 This amount is used as it's less than Step 9. $4,056 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,001 • FS withholding on gross earnings in the current pay period = $156 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $1,108 • FS withholding on additional payment for current financial year = $452 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,072 • FS withholding on additional payment for prior financial year = $984 Total PAYG withholding is $6,773 ($1,001 + $156 + $1,108 + $452 + $3,072 + $984). Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 November 2020, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,400 to $5,200. His employer agreed that the increase would be backdated to 1 August 2019 and paid at the end of November 2020. This means that the back payment of salary covers 15 pay periods. The total back payment of salary is $12,000. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: the current financial year (4 pay periods from 1 July to October 2020) = $3,200 a prior financial year (11 pay periods from 1 August 2019 to 30 June 2020) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component - for Example 4 Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $3,200 over four pay periods. = $3,200 ÷ 4 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,400 + $800 $5,200 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,001 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $1,001 - $724 $277 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $277. $1,108 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - As Pablo has an accumulated Financial Supplement (FS) debt, his employer will need to calculate a withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - FS component - for Example 4 Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $3,200 over four pay periods. = $3,200 ÷ 4 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,400 + $800 $5,200 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $156 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $156 - $43 $113 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 4 × $113. $452 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - Method B(ii) - PAYG withholding component - for Example 4 Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 $5,200 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in Step 1. $1,001 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at Step 3 to the average total earnings at Step 1. = $5,200 + $733 $5,933 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. $1,257 6 Subtract the amount at Step 2 from the amount at Step 5. = $1,257 - $1,001 $256 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. = $256 × 12 $3,072 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7 for the withholding on the additional payment. = $3,072 - $0 $3,072 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - FS component - for Example 4 Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 $5,200 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in Step 1. $156 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at Step 3 to the average total earnings at Step 1. = $5,200 + $733 $5,933 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at Step 4. $238 6 Subtract the amount at Step 2 from the amount at Step 5. = $238 - $156 $82 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. = $82 × 12 $984 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7 for the withholding for SFSS on the additional payment. = $984 - $0 $984 Withholding limit (including SFSS component) - for Example 4 Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 47% $4,136 10 Use the lesser amount of Step 8 (combined) and Step 9 for the withholding on the additional payment. Ignore any cents. Combine the two Step 8 results. = $3,072 + $984 = $4,056 This amount is used as it's less than Step 9. $4,056 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,001 • FS withholding on gross earnings in the current pay period = $156 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $1,108 • FS withholding on additional payment for current financial year = $452 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,072 • FS withholding on additional payment for prior financial year = $984 Total PAYG withholding is $6,773 ($1,001 + $156 + $1,108 + $452 + $3,072 + $984). = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 Combine the two Step 8 results. = $3,072 + $984 = $4,056 This amount is used as it's less than Step 9. • PAYG withholding on gross earnings in the current pay period = $1,001 • FS withholding on gross earnings in the current pay period = $156 • PAYG withholding on additional payment for current financial year = $1,108 • FS withholding on additional payment for current financial year = $452 • PAYG withholding on additional payment for prior financial year = $3,072 • FS withholding on additional payment for prior financial year = $984 Example 4 uses both: • Student and training support loans monthly tax table (NAT 2186) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. • Student and training support loans monthly tax table (NAT 2186) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(b) of Schedule 1 to the TAA. Using this schedule You should use this table if you pay an annuity that was purchased with non-superannuation money, for example, an initial capital investment of personal cash. For annuities purchased using money rolled over from a super fund or super income stream payments, refer to Tax table for superannuation income streams. Working out the withholding amount To work out the withholding amount for an annuity payment purchased with non-superannuation money, you must: 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible amount ÷ Number of instalments] 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible amount ÷ Number of instalments] In this formula: • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. - Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity - Residual capital value) ÷ Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. - Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity - Residual capital value) ÷ Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. - Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity - Residual capital value) ÷ Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. The recipient of the annuity may request the ATO to calculate the deductible amount of their annuity using Request for determination of the deductible amount of UPP of an Australian pension or annuity. 2. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. 2. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If your payee gives you a Withholding declaration indicating that they want to claim a SAPTO entitlement through PAYG withholding, use the Tax table for seniors and pensioners to work out the amount to withhold from the income amount calculated in Step 1. Examples These examples use the PAYG withholding tax tables that apply from 13 October 2020. Example 1 Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2020-21 income year is $5,200. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount ÷ Number of instalments] = $1,000 - [$5,200 ÷ 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table (NAT 1005) to work out how much tax to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $127. Example 2 Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2021. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid in the next financial year. Kenneth's deductible amount for a whole income year is $2,600. However, for the part of the current income year (2020-21) that he is to receive an annuity, his deductible amount is $1,000 (for the period 7th February 2021 to 30 June 2021). For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount ÷ Number of instalments] = $850 - [$1,000 ÷ 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much tax to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $6. Example 1 Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2020-21 income year is $5,200. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount ÷ Number of instalments] = $1,000 - [$5,200 ÷ 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table (NAT 1005) to work out how much tax to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $127. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount ÷ Number of instalments] = $1,000 - [$5,200 ÷ 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table (NAT 1005) to work out how much tax to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $127. Example 2 Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2021. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid in the next financial year. Kenneth's deductible amount for a whole income year is $2,600. However, for the part of the current income year (2020-21) that he is to receive an annuity, his deductible amount is $1,000 (for the period 7th February 2021 to 30 June 2021). For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount ÷ Number of instalments] = $850 - [$1,000 ÷ 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much tax to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $6. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount ÷ Number of instalments] = $850 - [$1,000 ÷ 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much tax to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $6. Rounding of withholding amounts Withholding amounts calculated using the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Payment summaries You must issue a PAYG payment summary - individual non-business to the payee by 14 July following the end of the financial year in which you made payments to them. However, if your payee requests a payment summary from you during the financial year, you must provide it within 14 days of receiving their request. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from any payment you make to a foreign resident payee (ignoring any cents), if it is an annuity payment that is not a superannuation income stream and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days , you must withhold 47% for any annuity payment you make to a resident payee and 45% for any annuity payment you make to a foreign resident payee (ignoring any cents) unless we tell you not to. When a TFN has not been provided do not allow for tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-90 of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an amount to an employee for unused leave on the termination of their employment or office. Unused leave payments on termination of employment or office include: • annual leave • holiday pay • leave loading • leave bonuses • long service leave. • annual leave • holiday pay • leave loading • leave bonuses • long service leave. Before calculating the amount to be withheld, you must work out if the payments are being made as a result of a genuine redundancy, invalidity or an early retirement scheme. For more information, refer to Withholding from unused leave payments on termination of employment. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including unused leave payments on termination of employment. Working out the withholding amount When a TFN is provided The amount to withhold is calculated using the table below. If the post-17 August 1993 lump sum payment from normal termination is less than $300, you must withhold the lesser of the following: • the amount worked out using the table below • 32% of the payment. Withholding amounts for long service leave, annual leave and annual leave loading Payment type Reason Accrual dates Withholding rates Payment summary label Long service leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 32% A Annual leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A Annual leave loading Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A • the amount worked out using the table below • 32% of the payment. Rounding of withholding amounts Withholding amounts calculated by using this table are rounded to the nearest dollar. Results ending in 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Marginal rate calculation To work out the marginal rate, you must: 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at Step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at Step 1 to work out the amount to withhold for the amount at Step 4. 6. Subtract the amount at Step 1 from the amount at Step 5. 7. Multiply the amount obtained at Step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at Step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at Step 1 to work out the amount to withhold for the amount at Step 4. 6. Subtract the amount at Step 1 from the amount at Step 5. 7. Multiply the amount obtained at Step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). Do not withhold any amount for study and training support loans. Withholding variations If an employee has a withholding variation in effect when unused leave payments are made, the rate specified on the variation notice will only apply to the unused leave payments if the notice includes unused leave payments. Otherwise, the rates in this tax table apply. This includes using the regular tax table per pay period for the marginal rate calculation, and not the varied withholding rate. Normal gross earnings Normal gross earnings are all payments, except those relating to termination payments, received in the last full pay period of employment. This includes taxable allowances, overtime and bonuses. Therefore, your employee's normal gross earnings should be taken to be the earnings relating to the last full pay period worked. Where your employee's pay fluctuates significantly over a number of pay periods, we will accept an average of gross taxable earnings for the financial year to date over the number of pays received. Example The following example uses the Weekly tax table (NAT 1005) effective from 13 October 2020. Beth retires on 31 December 2018. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Marginal rate calculation Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($1,155) $216 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50 ÷ 52) $212.97 3 Disregard any cents $212 4 Add the amount at Step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at Step 4 ($1,367) $289 6 Subtract the amount at Step 1 from the amount at Step 5 ($289 - $216) $73 7 Multiply the amount at Step 6 by the number of normal pay periods in 12 months ($73 × 52) $3,796 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,260 ($2,464 + $3,796). See Rounding of withholding amounts. The total amount to be withheld is then $6,476 ($216 withholding from normal earnings plus $6,260 withholding from long service leave). Example The following example uses the Weekly tax table (NAT 1005) effective from 13 October 2020. Beth retires on 31 December 2018. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Marginal rate calculation Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($1,155) $216 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50 ÷ 52) $212.97 3 Disregard any cents $212 4 Add the amount at Step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at Step 4 ($1,367) $289 6 Subtract the amount at Step 1 from the amount at Step 5 ($289 - $216) $73 7 Multiply the amount at Step 6 by the number of normal pay periods in 12 months ($73 × 52) $3,796 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,260 ($2,464 + $3,796). See Rounding of withholding amounts. The total amount to be withheld is then $6,476 ($216 withholding from normal earnings plus $6,260 withholding from long service leave). When a TFN has not been provided If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 47% from the payment. If your employee is a foreign resident who has not provided you with their TFN, you must withhold 45% from the payment. If your employee believes that for their circumstances the amount you withhold will be too much, they may apply for a variation to reduce the amount of withholding. For more information refer to Varying your PAYG withholding Tax file number declaration Any Tax file number declaration your employee provides while they were working for you will only be effective: • for the period that they were working for you • 12 months after you make the last payment. • for the period that they were working for you • 12 months after you make the last payment. The coefficients in this schedule should be used together with the Statement of formulas for calculating amounts to be withheld. Use this statement of formulas for payments made from 1 July 2023 to 30 June 2024. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA. Using this schedule You should use this schedule if you develop your own payroll or accounting software package. Formulas and coefficients are used for calculating weekly withholding amounts for employees who have a: • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Trade Support Loan (TSL) debt. • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Trade Support Loan (TSL) debt. You can also use the: • The Tax withheld calculator to help you work out the correct amount of tax to withhold from payments to most employees. • Statement of formulas for calculating study and training support loans components (NAT 3539, PDF 449KB) which you can download and print. • The Tax withheld calculator to help you work out the correct amount of tax to withhold from payments to most employees. • Statement of formulas for calculating study and training support loans components (NAT 3539, PDF 449KB) which you can download and print. Using a formula The withholding amounts for employees who have a study and training support loans debt can be expressed in a mathematical form. If you have developed your own payroll or accounting software package, use the formulas and component rates outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the weekly study and training support loans component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. • y is the weekly study and training support loans component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. Study and training support loans component rates Tax-free threshold claimed or foreign resident 0 - 990.99 - 991.00 - 1,143.99 1.0 1,144.00 - 1,212.99 2.0 1,213.00 - 1,285.99 2.5 1,286.00 - 1,362.99 3.0 1,363.00 - 1,44.99 3.5 1,445.00 - 1,530.99 4.0 1,531.00 - 1,622.99 4.5 1,623.00 - 1,720.99 5.0 1,721.00 - 1,823.99 5.5 1,824.00 - 1,932.99 6.0 1,933.00 - 2,048.99 6.5 2,049.00 - 2,171.99 7.0 2,172.00 - 2,302.99 7.5 2,303.00 - 2,440.99 8.0 2,441.00 - 2,586.99 8.5 2,587.00 - 2,742.99 9.0 2,743.00 - 2,906.99 9.5 2,907.00 and over 10.0 No tax-free threshold claimed Weekly earnings (x) $ Component rate (a) % 0 - 640.99 - 641.00 - 793.99 1.0 794.00 - 862.99 2.0 863.00 - 935.99 2.5 936.00 - 1,012.99 3.0 1,013.00 - 1,094.99 3.5 1,095.00 - 1,180.99 4.0 1,181.00 - 1,272.99 4.5 1,273.00 - 1,370.99 5.0 1,371.00 - 1,473.99 5.5 1,474.00 - 1,582.99 6.0 1,583.00 - 1,698.99 6.5 1,699.00 - 1,821.99 7.0 1,822.00 - 1,952.99 7.5 1,953.00 - 2,090.99 8.0 2,091.00 - 2,236.99 8.5 2,237.00 - 2,392.99 9.0 2,393.00 - 2,556.99 9.5 2,557.00 and over 10.0 Calculating fortnightly, monthly or quarterly withholding amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. When to work out the study and training support loans component You will need to calculate the study and training support loans component when your employee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question on whether they have a: - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) or - Trade Support Loan (TSL) debt • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $991 or more if paid weekly - $1,982 or more if paid fortnightly - $4,294.33 or more if paid monthly - $12,883 or more if paid quarterly. • answered yes to the question on whether they have a: - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) or - Trade Support Loan (TSL) debt • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $991 or more if paid weekly - $1,982 or more if paid fortnightly - $4,294.33 or more if paid monthly - $12,883 or more if paid quarterly. - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) or - Trade Support Loan (TSL) debt - $991 or more if paid weekly - $1,982 or more if paid fortnightly - $4,294.33 or more if paid monthly - $12,883 or more if paid quarterly. If your employee has not claimed the tax-free threshold, the study and training support loans component is calculated on earnings of: • $641 or more if paid weekly • $1,282 or more if paid fortnightly • $2,777.67 or more if paid monthly • $8,333 or more if paid quarterly. • $641 or more if paid weekly • $1,282 or more if paid fortnightly • $2,777.67 or more if paid monthly • $8,333 or more if paid quarterly. You must withhold the study and training support loans component from all your employee's earnings, including taxable allowances, bonuses and commissions. Example 1 - weekly earnings Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. • STSL component = $1,095.99 × 1% = $11.00 rounded to the nearest dollar. Example 2 - fortnightly earnings Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. • Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 ÷ 2, ignoring cents and adding 99 cents). • Weekly STSL component = $1,177.99 × 2% = $24.00 rounded to the nearest dollar. • Fortnightly STSL component = $48.00 ($24.00 × 2). Example 3 - monthly earnings Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. • Weekly equivalent of $5,488.45 = $1,266.99. ($5,488.45 × 3 ÷ 13, ignoring cents and adding 99 cents). • Weekly STSL component = $1,266.99 × 2.5% = $32.00 rounded to the nearest dollar. • Monthly STSL component = $139.00 ($32.00 × 13 ÷ 3, rounded to the nearest dollar). Example 1 - weekly earnings Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. • STSL component = $1,095.99 × 1% = $11.00 rounded to the nearest dollar. • STSL component = $1,095.99 × 1% = $11.00 rounded to the nearest dollar. Example 2 - fortnightly earnings Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. • Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 ÷ 2, ignoring cents and adding 99 cents). • Weekly STSL component = $1,177.99 × 2% = $24.00 rounded to the nearest dollar. • Fortnightly STSL component = $48.00 ($24.00 × 2). • Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 ÷ 2, ignoring cents and adding 99 cents). • Weekly STSL component = $1,177.99 × 2% = $24.00 rounded to the nearest dollar. • Fortnightly STSL component = $48.00 ($24.00 × 2). Example 3 - monthly earnings Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. • Weekly equivalent of $5,488.45 = $1,266.99. ($5,488.45 × 3 ÷ 13, ignoring cents and adding 99 cents). • Weekly STSL component = $1,266.99 × 2.5% = $32.00 rounded to the nearest dollar. • Monthly STSL component = $139.00 ($32.00 × 13 ÷ 3, rounded to the nearest dollar). • Weekly equivalent of $5,488.45 = $1,266.99. ($5,488.45 × 3 ÷ 13, ignoring cents and adding 99 cents). • Weekly STSL component = $1,266.99 × 2.5% = $32.00 rounded to the nearest dollar. • Monthly STSL component = $139.00 ($32.00 × 13 ÷ 3, rounded to the nearest dollar). Do not withhold any amount for study and training support loans debts from lump sum termination payments. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Software payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided at tax tables. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the pay as you go (PAYG) tax tables. The differences result from the rounding of components. Coefficients to work out the weekly amounts to withhold Your employee's total withholding, including the study and training support loans component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a study and training support loans debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the study and training support loans component and one will not - for example, name one 'scale 2' and the other 'scale 22'. The study and training support loans component does not apply if the employee has not provided a tax file number (TFN). For scales without the study and training support loans component, refer to Statement of formulas for calculating amounts to be withheld. Where tax-free threshold not claimed in Tax file number declaration - Scale 1 With study and training support loans debt Weekly earnings (x) less than $ a b 88 0.1900 0.1900 371 0.2348 3.9639 515 0.2190 -1.9003 641 0.3477 64.4297 794 0.3577 64.4297 863 0.3677 64.4297 932 0.3727 64.4297 936 0.3700 61.9132 1,013 0.3750 61.9132 1,095 0.3800 61.9132 1,181 0.3850 61.9132 1,273 0.3900 61.9132 1,371 0.3950 61.9132 1,474 0.4000 61.9132 1,583 0.4050 61.9132 1,699 0.4100 61.9132 1,822 0.4150 61.9132 1,953 0.4200 61.9132 1,957 0.4250 61.9132 2,091 0.4700 150.0093 2,237 0.4750 150.0093 2,393 0.4800 150.0093 2,557 0.4850 150.0093 3,111 0.4900 150.0093 3,111and over 0.5700 398.9324 Note: Scale 1 contains a negative value for one of the \"b\" coefficients. This is intentional. Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 With study and training support loans debt Weekly earnings (x) less than $ a b 359 - - 438 0.1900 68.3462 548 0.2900 112.1942 721 0.2100 68.3465 865 0.2190 74.8369 991 0.3477 186.2119 1,144 0.3577 186.2119 1,213 0.3677 186.2119 1,282 0.3727 186.2119 1,286 0.3700 182.7504 1,363 0.3750 182.7504 1,445 0.3800 182.7504 1,531 0.3850 182.7504 1,623 0.3900 182.7504 1,721 0.3950 182.7504 1,824 0.4000 182.7504 1,933 0.4050 182.7504 2,049 0.4100 182.7504 2,172 0.4150 182.7504 2,303 0.4200 182.7504 2,307 0.4250 182.7504 2,441 0.4700 286.5965 2,587 0.4750 286.5965 2,743 0.4800 286.5965 2,907 0.4850 286.5965 3,461 0.4900 286.5965 3,461 and over 0.5700 563.5196 Foreign residents - Scale 3 With study and training support loans debt Weekly earnings (x) less than $ a b 930 0.3250 0.3250 1,073 0.3350 0.3250 1,138 0.3450 0.3250 1,206 0.3500 0.3250 1,278 0.3550 0.3250 1,355 0.3600 0.3250 1,436 0.3650 0.3250 1,523 0.3700 0.3250 1,614 0.3750 0.3250 1,711 0.3800 0.3250 1,814 0.3850 0.3250 1,923 0.3900 0.3250 2,038 0.3950 0.3250 2,160 0.4000 0.3250 2,290 0.4050 0.3250 2,307 0.4100 0.3250 2,427 0.4550 103.8462 2,573 0.4600 103.8462 2,727 0.4650 103.8462 3,461 0.4700 103.8462 3,461 & over 0.5500 380.7692 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 With study and training support loans debt Weekly earnings (x) less than $ a b 359 - - 721 0.1900 68.3462 865 0.1990 74.8365 991 0.3277 186.2115 1,144 0.3377 186.2115 1,213 0.3477 186.2115 1,282 0.3527 186.2115 1,286 0.3500 182.7500 1,363 0.3550 182.7500 1,445 0.3600 182.7500 1,531 0.3650 182.7500 1,623 0.3700 182.7500 1,721 0.3750 182.7500 1,824 0.3800 182.7500 1,933 0.3850 182.7500 2,049 0.3900 182.7500 2,172 0.3950 182.7500 2,303 0.4000 182.7500 2,307 0.4050 182.7500 2,441 0.4500 286.5962 2,587 0.4550 286.5962 2,743 0.4600 286.5962 2,907 0.4650 286.5962 3,461 0.4700 286.5962 3,461 and over 0.5500 563.5192 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 With study and training support loans Debt Weekly earnings (x) less than $ a b 359 - - 721 0.1900 68.3462 739 0.1990 74.8365 865 0.2490 111.8308 924 0.3777 223.2058 991 0.3377 186.2119 1,144 0.3477 186.2119 1,213 0.3577 186.2119 1,282 0.3627 186.2119 1,286 0.3600 182.7504 1,363 0.3650 182.7504 1,445 0.3700 182.7504 1,531 0.3750 182.7504 1,623 0.3800 182.7504 1,721 0.3850 182.7504 1,824 0.3900 182.7504 1,933 0.3950 182.7504 2,049 0.4000 182.7504 2,172 0.4050 182.7504 2,303 0.4100 182.7504 2,307 0.4150 182.7504 2,441 0.4600 286.5965 2,587 0.4650 286.5965 2,743 0.4700 286.5965 2,907 0.4750 286.5965 3,461 0.4800 286.5965 3,461 and over 0.5600 563.5196 Notes: Withholding amounts including the study and training support loans component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and study and training support loans tax tables. The differences result from the rounding of components. Withholding calculated using either method is accepted. Use for payments to low income aged persons and pensioners For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. See also: • Use the Withholding look-up tool to quickly work out the amount to withhold. • Use the Withholding look-up tool to quickly work out the amount to withhold. Using this schedule You should use this schedule if you make payments to: • seniors and pensioners who, at the end of the relevant financial year, are 66 years of age or older (for example, to be eligible for the year ending 30 June 2021, an employee must be born on or before 30 June 1955). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. • seniors and pensioners who, at the end of the relevant financial year, are 66 years of age or older (for example, to be eligible for the year ending 30 June 2021, an employee must be born on or before 30 June 1955). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. This schedule applies to weekly payments including: • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. This schedule can only apply if the payee has provided you with either: • a Withholding declaration answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners answering yes to questions 4, 5 and 6. • a Withholding declaration answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners answering yes to questions 4, 5 and 6. See also: • You can download a printable version of Tax table for seniors and pensioners (NAT 4466) in Portable Document Format (PDF). • For super income stream payments, you must also use Tax table for superannuation income streams to calculate withholding. • You can download a printable version of Tax table for seniors and pensioners (NAT 4466) in Portable Document Format (PDF). • For super income stream payments, you must also use Tax table for superannuation income streams to calculate withholding. Working out the withholding amount | 1 To work out the withholding amount: Calculate your payee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from Step 1 into the Withholding look-up tool, as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your payee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your payee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in Step 3. Example An payee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding lookup tool. If the payee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($10.00) • a member of a couple, use column 4 to find the correct amount to withhold ($23.00). 1. Calculate your payee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from Step 1 into the Withholding look-up tool, as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your payee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your payee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in Step 3. • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. Example An payee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding lookup tool. If the payee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($10.00) • a member of a couple, use column 4 to find the correct amount to withhold ($23.00). • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($10.00) • a member of a couple, use column 4 to find the correct amount to withhold ($23.00). Calculating fortnightly or monthly withholding amounts First calculate the weekly equivalent of fortnightly or monthly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly or monthly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. You should read this section with Statement of formulas for calculating amounts to be withheld. If you have developed your own payroll software package, you can use the following formulas and the coefficients outlined below. The formulas comprise linear equations of the form y = ax - b, where: • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. If no TFN is provided, ignore cents when you calculate withholding amounts. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the withholding amounts obtained using the Withholding look-up tool. You should only use such software if it produces the exact amounts. Values of the coefficients a and b for each set of formulas Payee is single Weekly earnings(x) less than a b $585 0.0000 0.0000 $646 0.1900 111.2308 $693 0.3150 192.0529 $721 0.4150 261.3913 $865 0.4240 267.8817 $989 0.4727 309.9183 $1,282 0.3477 186.2115 $2,307 0.3450 182.7504 $3,461 0.3900 286.5965 $3,461 & over 0.4700 563.5196 Payee is a member of an illness-separated couple Weekly earnings(x) less than a b $566 0.0000 0.0000 $627 0.1900 107.5769 $693 0.3150 185.9952 $721 0.4150 255.3337 $865 0.4240 261.8240 $941 0.4727 303.8606 $1,282 0.3477 186.2115 $2,307 0.3450 182.7504 $3,461 0.3900 286.5965 $3,461 & over 0.4700 563.5196 Payee is a member of a couple Weekly earnings(x) less than a b $521 0.0000 0.0000 $583 0.1900 99.1538 $693 0.3150 172.0288 $721 0.4150 241.3673 $829 0.4240 247.8577 $865 0.2990 144.1750 $1,282 0.3477 186.2115 $2,307 0.3450 182.7504 $3,461 0.3900 286.5965 $3,461 & over 0.4700 563.5196 Medicare levy parameters Weekly earnings threshold 693 Weekly earnings shade-in threshold 866 Medicare levy family threshold 50,191 Weekly family threshold divisor 52 Additional child 3,533 Shading out point multiplier 0.1000 Shading out point divisor 0.0800 Weekly levy adjustment factor 693.3800 Medicare levy 0.0200 Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If a payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. When your payee has a study and training support loan debt If your employee has a HELP, VSL, FS, SSL or TSL debt, you may need to withhold additional amounts from their payments. Your payee will need to notify you of this on their Tax file number declaration or Withholding declaration. Work it out To calculate additional withholding amounts for: • HELP, VSL, FS, SSL or TSL debts - refer to Study and training support loans weekly tax table. • HELP, VSL, FS, SSL or TSL debts - refer to Study and training support loans weekly tax table. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information on when to withhold and report on allowances, refer to Withholding from allowances. Leave loading If you pay leave loading as a lump sum, you need to use Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to the earnings for that period to calculate withholding. Claiming tax offsets The seniors and pensioners tax offset (SAPTO) is incorporated into this schedule. If your payee chooses to claim their entitlement to other tax offsets through reduced withholding, they must give you a Withholding declaration. To work out your payee's annual tax offset entitlement into a weekly value, use the Ready reckoner for tax offsets. Deduct this amount from the amount shown in column 2, 3 or 4 of the Withholding look-up tool. Ready reckoner for tax offsets Tax offset entitlement - weekly value Amount claimed $ Weekly value $ 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - 20 - 30 1 40 1 50 1 57 1 60 1 70 1 80 2 90 2 100 2 200 4 300 6 338 6 400 8 500 10 600 11 700 13 800 15 850 16 900 17 1,000 19 1,100 21 1,173 22 1,200 23 1,300 25 1,400 27 1,500 29 1,600 30 1,700 32 1,750 33 1,800 34 1,900 36 2,000 38 2,500 48 2,535 48 3,000 57 If the exact tax offset amount claimed is not shown in the ready reckoner, you add the values for an appropriate combination. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Withholding declarations A payee can use the Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding. For more information on tax offsets, refer to Claiming tax offsets. Payees can also use a Withholding declaration to advise you of changes to their situation that may vary the amount you need to withhold. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt (or changes to them) • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt (or changes to them) • entitlement to a seniors and pensioners tax offset. When your payee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from a payee, it will replace the previous one. A payee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Medicare levy adjustments To claim the Medicare levy adjustment (available to some low income earners with dependants), a payee must lodge a Medicare levy variation declaration with their Tax file number declaration. For instructions on how to work out the Medicare levy adjustment, refer to Medicare levy adjustment weekly tax table. For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(b) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an individual an amount that is either: • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. If you employ individuals under a working holiday makers visa, you must use the Tax table for working holiday makers for all payments made to them, including employment termination payments. See also: • Taxation of termination payments for information about ETPs for employers and employees. • Delayed termination payments • Taxation of termination payments for information about ETPs for employers and employees. • Delayed termination payments Employment termination payments An ETP is a lump sum payment you make: • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). ETPs include lump sum payments paid upon resignation, retirement or death. A payment from a super fund is not an ETP. A payment must generally be made within 12 months of termination to qualify as an ETP. A payment made outside of 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. Tax treatment of ETPs ETPs can have two different components: • a tax-free component • a taxable component. • a tax-free component • a taxable component. You only withhold tax from the taxable component. Depending on the type of ETP, the concessional tax treatment may be limited to the smaller of: • the ETP cap • the whole-of-income cap. • the ETP cap • the whole-of-income cap. The top rate of tax applies to amounts paid in excess of these caps. The ETP cap amount for the 2020-21 income year is $215,000. This amount is indexed annually. The whole-of-income cap amount for the 2020-21 income year is $180,000. This amount is not indexed. This cap is reduced by any other taxable income payments your employee receives in the income year - for example, salary or wages you have paid to your employee. In some cases, you may need to include an ETP in the taxable payments when working out the whole-of-income cap. The ETP payment summary has an ETP code that you use to describe the type of ETP and which cap has been applied to it. See also: • ETP reporting for more information about ETP codes • Taxation of termination payments • ETP reporting for more information about ETP codes • Taxation of termination payments ETP caps The following table lists the types of ETPs that are subject to withholding and the applicable cap for each type of payment. For payments in column 2, both caps are considered, and the smaller cap applies. Withholding will be required to be made at the top rate of tax on the amount over the smaller of the two caps. Applicable caps for ETPs subject to withholding Column 1 ETP cap only applies to: Column 2 Smaller of the ETP cap or whole-of-income cap applies to: a payment made under an early retirement scheme that exceeds the tax-free limit (see Note 1 - only the amount in excess of the limit is an ETP) a 'golden handshake' whether paid under: • contract • industrial award obligation • recognition of prior service a genuine redundancy payment that exceeds the tax-free base limit and for each complete year of service limit (see Note 1) - only the amount in excess of the limit is an ETP a non-genuine redundancy payment a payment made because of the employee's permanent disability severance pay compensation payment for personal injury a gratuity compensation for unfair dismissal a payment in lieu of notice compensation for harassment a payment for unused sick leave compensation for discrimination a payment for unused rostered days off lump sum payments paid on the death of an employee. an ETP not covered in column 1. • contract • industrial award obligation • recognition of prior service Note 1: The tax-free base limit for the 2020-21 income year is $10,989 plus $5,496 for each year of completed year of service. Note 1: The tax-free base limit for the 2020-21 income year is $10,989 plus $5,496 for each year of completed year of service. Find out about: • Working out the withholding amount • Working out the withholding amount Steps to work out smallest cap Follow these steps to work out the smaller of the ETP cap and whole-of-income cap. 1 Add up all taxable payments you made to your employee (excluding the ETP). 2 Subtract the Step 1 result amount from $180,000. 3 The result from Step 2 is the calculated whole-of-income cap. 4 Compare the calculated whole-of-income cap from Step 3 and the ETP cap amount of $215,000 for 2020-21 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there have been multiple payments for the same termination). 5 If both caps are equal, use the whole-of-income cap. The smallest of the two caps at Step 4 is the cap to apply to the ETP taxable component. 1 Add up all taxable payments you made to your employee (excluding the ETP). 2 Subtract the Step 1 result amount from $180,000. 3 The result from Step 2 is the calculated whole-of-income cap. 4 Compare the calculated whole-of-income cap from Step 3 and the ETP cap amount of $215,000 for 2020-21 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there have been multiple payments for the same termination). 5 If both caps are equal, use the whole-of-income cap. The smallest of the two caps at Step 4 is the cap to apply to the ETP taxable component. Multiple payments for same termination For various reasons, ETPs may be made in more than one instalment. Payments made after the initial payment subject to the ETP cap, will attract a lower ETP cap. This is because the cap amount is reduced by the amount of all previous payments for the same termination. Lump sum payments that are not ETPs may also be subject to PAYG withholding. Use the applicable tax table to work out the amount to be withheld from these payments. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. See also: • Tax table for unused leave payments on termination of employment for unused annual leave, leave loading or long service leave payments. • Tax table for unused leave payments on termination of employment for unused annual leave, leave loading or long service leave payments. Death benefit ETPs A death benefit termination payment is received by a person after another person's death, in consequence of termination of the other person's employment. The amount to withhold depends on a number of factors including whether the payment is made: • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. Use table A to work out how much to withhold. See also: • Deceased estates and their tax obligations • Deceased estates and their tax obligations Working out the withholding amount An ETP can be made up of a tax-free component and taxable component. You must withhold an amount from the taxable component, including death benefit ETPs. Do not withhold from the tax-free component of the ETP. If your employee who is receiving an ETP has given you their tax file number (TFN) on a Tax file number declaration, use table A to work out how much to withhold. A Tax file number declaration remains effective for 12 months after you make the last payment to them. Withholding amounts calculated by applying table A are rounded to the nearest dollar. Results ending in 50 cents are rounded upwards. If the payment is to be made to a foreign resident you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found at Australian Tax Treaties. If the ETP is assessable only in the other country because of the treaty, then no withholding is required. If a foreign resident's ETP is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in table A to exclude the Medicare levy of 2%. See also: • Taxation of termination payments for information about ETP components. • Tax file number declaration • What are tax treaties? • Taxation of termination payments for information about ETP components. • Tax file number declaration • What are tax treaties? When a TFN has not been provided You must withhold 47% from the taxable component of an ETP you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Examples Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. This is the amount remaining after Lloyd received a genuine redundancy payment. (The amount that exceeds the tax-free base limit and for each complete year of service limit is an ETP.) The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the Step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing the result from Step 2 against the ETP cap amount of $215,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts above the whole-of-income cap of $96,000. As the whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax-free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the Step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines the smallest cap by comparing the result from Step 2 against ETP cap amount of $2105,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 × 32%) plus $9,400 ($20,000 × 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation, the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit* (see Note 2) as $2,209. This is calculated as follows: $40,678 less $38,469 due to the 5 years of service [$10,989 base limit plus $27,480 (5 × $5,496)]. The amount of $2,209 is an ETP. Using table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $707 (32% of $2,209). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the Step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines the smallest cap by comparing the result from Step 2 against the ETP cap of $212,791 (ETP cap $215,000 for 2020-21 less the $2,209 ETP). Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $707 from the $2,209 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. Note 2: For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. This is the amount remaining after Lloyd received a genuine redundancy payment. (The amount that exceeds the tax-free base limit and for each complete year of service limit is an ETP.) The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the Step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing the result from Step 2 against the ETP cap amount of $215,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts above the whole-of-income cap of $96,000. As the whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax-free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the Step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines the smallest cap by comparing the result from Step 2 against ETP cap amount of $2105,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 × 32%) plus $9,400 ($20,000 × 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation, the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit* (see Note 2) as $2,209. This is calculated as follows: $40,678 less $38,469 due to the 5 years of service [$10,989 base limit plus $27,480 (5 × $5,496)]. The amount of $2,209 is an ETP. Using table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $707 (32% of $2,209). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the Step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines the smallest cap by comparing the result from Step 2 against the ETP cap of $212,791 (ETP cap $215,000 for 2020-21 less the $2,209 ETP). Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $707 from the $2,209 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. Note 2: For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Table A: Withholding rates for ETPs Income component derived by your employee in the income year Age of person at the end of the income year that the payment is received Component subject to PAYG withholding Rate of withholding Cap to apply Life benefit ETP - taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Under preservation age Up to the ETP cap amount 32% ETP cap Preservation age or over Up to the ETP cap amount 17% ETP cap All ages Amount above the ETP cap amount 47% ETP cap Life benefit ETP - taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Under preservation age Up to the relevant cap amount 32% Smallest of ETP cap and whole-of-income cap Preservation age or over Up to the relevant cap amount 17% Smallest of ETP cap and whole-of-income cap All ages Amount above the relevant cap amount 47% Smallest of ETP cap and whole-of-income cap Death benefit ETP paid to non-dependants - taxable component All ages Up to the ETP cap amount 32% ETP cap Amount above the ETP cap amount 47% ETP cap Death benefit ETP paid to dependants - taxable component All ages Up to the ETP cap amount Nil ETP cap Amount above the ETP cap amount 47% ETP cap Death benefit ETP paid to a trustee of a deceased estate - - Nil - Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Additional information The ETP cap amount for the 2020-21 income year is $215,000. The amount is indexed annually. The whole-of-income cap amount for the 2020-21 income year and future years is $180,000. This amount is not indexed. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, phone us on 13 10 20. If an ETP will be paid to the trustee of a deceased estate, no amount should be withheld. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Delayed termination payments Generally, a payment must be made within 12 months of termination to qualify as an ETP. A payment made after 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. A delayed termination payment is not treated as an ETP. It must be reported in: • 'Gross payments' in Single Touch Payroll (STP), or • PAYG payment summary - individual non-business for those not reporting through STP. • 'Gross payments' in Single Touch Payroll (STP), or • PAYG payment summary - individual non-business for those not reporting through STP. When a TFN is provided If your employee has given you their TFN, withhold an amount equal to 32% from the payment. Withholding amounts are rounded to the nearest dollar once calculated. Results ending in 50 cents are rounded to the next higher dollar. When a TFN has not been provided You must withhold 47% from the payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Preservation age The withholding amount varies depending on whether the employee has reached their preservation age by the end of the income year in which when the payment is made. Preservation age is determined using your employee's date of birth. For example, if your employee was born on 1 October 1962, they reachED their preservation age of 58 on 1 October 2020 for the 2018-19 income year. The table below will help with this: Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 ETP reporting You must provide your employee with one or more PAYG payment summary - employment termination payment forms within 14 days of making an ETP, or report the ETP in the pay event if using Single Touch Payroll (STP). An ETP code is used to describe the type of payment, and determines which cap, ETP cap or whole-of-income cap is applied. The tables below shows the type of ETPs and which code applies: Life benefit ETP Code Description R ETP because of: • early retirement scheme • genuine redundancy • invalidity compensation for: • personal injury • unfair dismissal • harassment • discrimination. O Other ETP not described by R, for example, golden handshake, gratuity, payment in lieu of notice, payment for unused sick leave, payment for unused rostered days off. • early retirement scheme • genuine redundancy • invalidity compensation for: • personal injury • unfair dismissal • harassment • discrimination. • personal injury • unfair dismissal • harassment • discrimination. Multiple payments for same termination Code Description S This is a code R payment. You made one of the following payments to your employee in a previous income year for the same termination: a code R payment a code O payment a transitional termination payment. P This is a code O payment and you made one of the following payments to your employee in a previous income year for the same termination: a code R payment a code O payment a transitional termination payment. a code R payment a code O payment a transitional termination payment. a code R payment a code O payment a transitional termination payment. Death benefit ETP Code Description D Death benefit ETP paid to a dependant of the deceased B Death benefit ETP paid to a non-dependant of the deceased. You made a termination payment to the non-dependant in a previous income year for the same termination N Death benefit ETP paid to a non-dependant of the deceased T Death benefit ETP paid to a trustee of the deceased estate. Transitional termination payments were certain ETPs paid to an employee under an employment contract entered into before 10 May 2006. They were taxed concessionally if paid before 1 July 2012. See also: • Single Touch Payroll • PAYG payment summaries: forms and guidelines - payment summaries can also be printed using software that conforms with ATO reporting specifications • Software developers homepage for more details and reporting specifications • Taxation of termination payments for information about transitional ETPs • Single Touch Payroll • PAYG payment summaries: forms and guidelines - payment summaries can also be printed using software that conforms with ATO reporting specifications • Software developers homepage for more details and reporting specifications • Taxation of termination payments for information about transitional ETPs For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(a) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you make a super lump sum payment to an individual. This schedule also provides information on the withholding requirements when an untaxed element of super interest is rolled over. Super lump sums A super lump sum payment includes a: • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). A super lump sum may be paid from a super fund, approved deposit fund (ADF) or a retirement savings account (RSA). Components of a super lump sum Before you can work out the withholding amount, you must calculate the components of the super lump sum. A super lump sum may have two components: • a tax-free component • a taxable component which can include an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • a tax-free component • a taxable component which can include an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). You do not withhold from the tax-free component. Working out the withholding amount You must calculate the amount to withhold by applying the rates set out in table A if your payee: • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. These rates include the Medicare levy of 2%. If the payment is to be made to a foreign resident you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found in the Australian Tax Treaties table. If, because of the treaty, the super lump sum is assessable only in the other country, then no withholding is required. If a foreign resident's super lump sum is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in table A to exclude the Medicare levy of 2%. Different withholding rates apply for temporary residents who request a departing Australia superannuation payment. Phone us on 13 10 20 or follow the link below. See also: • Australian Tax Treaties • Departing Australia superannuation payment • Australian Tax Treaties • Departing Australia superannuation payment Payments not subject to PAYG withholding The following super lump sums are not subject to PAYG withholding: • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. When a TFN has not been provided Different withholding rates apply where the payee of the super lump sum has not provided you with their TFN before the payment is made. Paid to an Australian resident • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) • 60 years old or over: Taxable component - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) • 60 years old or over: Taxable component - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). Paid to a foreign resident Check if there is a tax treaty with the payee's country of residence. If the super lump sum is assessable in the other country, no withholding is required. If the super lump sum is assessable in Australia, use the following withholding rates: • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) • 60 years old or over: Taxable component - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) • 60 years old or over: Taxable component - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. See also: • What are tax treaties? • What are tax treaties? Rollovers If the person entitled to receive the super lump sum asks you to roll over their benefit, you are generally not required to withhold from any of the rolled-over amount. However, if the rollover benefit consists of a taxable component - untaxed element that exceeds the untaxed plan cap you are required to withhold at the following rates: • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 49%. • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 49%. A super lump sum death benefit cannot be rolled over - whether paid to dependants or non-dependants. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.585 million which consists wholly of a taxable component - untaxed element. The untaxed plan cap amount for 2020-21 is $1.565 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,565,000 (no withholding required) • above the untaxed plan cap = $20,000 ($1,585,000 - $1,565,000) • from $20,000 = $9,400 ($20,000 × 47%). The net rollover of $1,575,600 ($1,585,000 - $9,400) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. You are also required to provide a statement to the member with 30 days of the rollover. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.585 million which consists wholly of a taxable component - untaxed element. The untaxed plan cap amount for 2020-21 is $1.565 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,565,000 (no withholding required) • above the untaxed plan cap = $20,000 ($1,585,000 - $1,565,000) • from $20,000 = $9,400 ($20,000 × 47%). The net rollover of $1,575,600 ($1,585,000 - $9,400) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. You are also required to provide a statement to the member with 30 days of the rollover. • up to the untaxed plan cap = $1,565,000 (no withholding required) • above the untaxed plan cap = $20,000 ($1,585,000 - $1,565,000) • from $20,000 = $9,400 ($20,000 × 47%). See also: • SuperStream • Untaxed plan cap • SuperStream • Untaxed plan cap Table A: Withholding rates for super lump sums Type of payment and tax component Age of person at the date the payment is received Amount subject to PAYG withholding Rate of withholding Member benefit - taxed element of the taxable component Under preservation age Whole amount 22% Preservation age to 59 years Amount up to low rate cap Nil Amount above the low rate cap 17% 60 years and above Whole amount Nil Member benefit - untaxed element of the taxable component Under preservation age Amount up to untaxed plan cap 32% Amount above untaxed plan cap 47% Preservation age to 59 years Amount up to low rate cap 17% Amount above the low rate cap up to the untaxed plan cap 32% Amount above untaxed plan cap 47% 60 years and above Amount up to untaxed plan cap 17% Amount above untaxed plan cap 47% Member benefit - total of preserved benefits is less than $200 Any age Nil - amount is non-assessable, non-exempt income n/a Member benefit - terminal medical condition payment Any age Nil - amount is non-assessable, non-exempt income n/a Death benefit paid to a dependant - taxed and untaxed elements of the taxable component Any age Nil - amount is non-assessable, non-exempt income n/a Death benefit paid to a non-dependant - taxed element of the taxable component Any age Whole amount 17% Death benefit paid to a non-dependant - untaxed element of the taxable component Any age Whole amount 32% Death benefit paid to the trustee of the deceased estate Any age None Nil non-assessable, non-exempt income non-assessable, non-exempt income non-assessable, non-exempt income Additional information Low rate cap: For the 2020-21 income year, the low rate cap is $215,000 and is indexed annually. The low rate cap is: • in relation to super lump sums paid to an individual who has reached their preservation age, the maximum amount of the taxable component that is allowed the lowest rate of tax • a lifetime limit • allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. • in relation to super lump sums paid to an individual who has reached their preservation age, the maximum amount of the taxable component that is allowed the lowest rate of tax • a lifetime limit • allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. Untaxed plan cap: For the 2020-21 income year, the untaxed plan cap is $1,565,000 and is indexed annually. For the low rate cap or the untaxed plan cap in prior years, phone us on 13 10 20 or visit Super. Lump sum less than $200: There is no withholding required from the whole amount if it is paid by a regulated super fund, complying ADF or RSA provider as a super lump sum and it is the payee's entire benefit. A terminal medical condition exists if: • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. The certification period is 24 months from the date of certification. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning defined in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning defined in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, phone us on 13 10 20. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Example: Super lump sum made by a super provider from a taxed element. Heather and Dean are members of the AAFund super fund. They are 59 and 61 years old respectively. They have decided to retire and take some of their super as a lump sum. They are both over their preservation age. According to their entitlements, Heather and Dean will both receive a super lump sum of $250,000 from AAFund. Each super lump sum has a tax-free component of $30,000 and a taxable component of $220,000. Heather and Dean have previously provided their respective TFNs to AAFund. AAFund does not need to withhold from the tax-free component of $30,000 but must withhold an amount from the taxable component of $220,000. The taxable component of the super lump sum paid by AAFund is wholly made up of taxed elements. Amount to withhold for Heather: As Heather is over her preservation age but is still under 60, she is entitled to the low rate cap. a. Amount up to low rate cap = $215,000 (2020-21 income year cap amount) b. Amount above low rate cap = $5,000 ($220,000 - $215,000) c. Amount to withhold from $5,000 = $850 (17% of $5,000) Note: The low rate cap is indexed annually. Amount to withhold for Dean: As Dean is over 60 years old, no part of his super lump sum payment is subject to withholding. Example: Super lump sum made by a super provider from a taxed element. Heather and Dean are members of the AAFund super fund. They are 59 and 61 years old respectively. They have decided to retire and take some of their super as a lump sum. They are both over their preservation age. According to their entitlements, Heather and Dean will both receive a super lump sum of $250,000 from AAFund. Each super lump sum has a tax-free component of $30,000 and a taxable component of $220,000. Heather and Dean have previously provided their respective TFNs to AAFund. AAFund does not need to withhold from the tax-free component of $30,000 but must withhold an amount from the taxable component of $220,000. The taxable component of the super lump sum paid by AAFund is wholly made up of taxed elements. Amount to withhold for Heather: As Heather is over her preservation age but is still under 60, she is entitled to the low rate cap. a. Amount up to low rate cap = $215,000 (2020-21 income year cap amount) b. Amount above low rate cap = $5,000 ($220,000 - $215,000) c. Amount to withhold from $5,000 = $850 (17% of $5,000) Note: The low rate cap is indexed annually. Amount to withhold for Dean: As Dean is over 60 years old, no part of his super lump sum payment is subject to withholding. a. Amount up to low rate cap = $215,000 (2020-21 income year cap amount) b. Amount above low rate cap = $5,000 ($220,000 - $215,000) c. Amount to withhold from $5,000 = $850 (17% of $5,000) Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1962, they reached their preservation age of 58 on 1 October 2020. The table below will help with this: Preservation age Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Payment summaries You must provide a PAYG payment summary - superannuation lump sum to the recipient of the super lump sum within 14 days of making a lump sum payment. Payment summaries can also be printed using software that conforms to ATO reporting specifications. For information and reporting specifications visit Software developers. For payments made on or after 1 July 2021 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(a) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you make a payment of a super income stream, including a: • account-based super income streams - including death benefit income streams • capped defined benefit income streams - including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams • account-based super income streams - including death benefit income streams • capped defined benefit income streams - including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams Super income streams A super income stream is a series of regular payments from a superannuation provider when the payee has satisfied a condition of release. These regular payments can be paid weekly, fortnightly, monthly, quarterly or annually. A super income stream may be: • an account-based super income stream • a capped defined benefit income stream which includes a - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017 - a reversionary death benefit income stream. • an account-based super income stream • a capped defined benefit income stream which includes a - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017 - a reversionary death benefit income stream. - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017 - a reversionary death benefit income stream. Note: a commutation of an income stream is not a super income stream payment. It is a super lump sum. Defined benefit income cap The general defined benefit income cap for the 2021-22 income year is $106,250. The defined benefit income cap may be reduced depending on the payee's circumstances. See also: • Conditions of release • Taxation Ruling TR 2013/5 When a superannuation income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums • Super • Varying your PAYG withholding • Conditions of release • Taxation Ruling TR 2013/5 When a superannuation income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums • Super • Varying your PAYG withholding Components of a super income stream Before you can work out the withholding amount, you must calculate the components of the super income stream. A super income stream may have two components: • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • the tax-free component • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • the tax-free component - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% for residents, and 45% for foreign residents, if a super income stream payment is made to your payee and they: • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN or have made an enquiry with us. • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration that they have lodged a Tax file number application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. When not to apply the no-TFN withholding rate Do not apply the no-TFN withholding rate to: • the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years old or over and the total of these amounts is below their defined benefit income cap • the taxed element of an account-based super income stream where the payee is 60 years or over. • the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years old or over and the total of these amounts is below their defined benefit income cap • the taxed element of an account-based super income stream where the payee is 60 years or over. In these circumstances no withholding is required. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Working out the withholding amount Factors to consider when working out the withholding amount include: • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. Payments to Australian residents This schedule is divided into five parts. The amount required to be withheld from a super income stream depends on the type of super income stream you pay. • account-based super income stream - use part A • capped defined benefit income stream and - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years old or older at the time of death - use part E • account-based super income stream - use part A • capped defined benefit income stream and - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years old or older at the time of death - use part E - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years old or older at the time of death - use part E • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D Payments to foreign residents If the super income stream is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. If the super income stream is assessable in the other country because of the treaty, no withholding is required. If a foreign resident's super income stream is assessable in Australia, you are required to withhold from the payment. See also: • The full list of Australian Tax Treaties, as maintained by Treasury • What are tax treaties? • The full list of Australian Tax Treaties, as maintained by Treasury • What are tax treaties? Rounding of withholding amounts Ignore any cents in an income stream before using any of the steps in this schedule to calculate withholding. Withholding amounts calculated using the steps are rounded to the nearest dollar. Results ending in exactly 50 cents are rounded to the next highest dollar. Do this rounding directly - do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Part A Use this part where the payee is: • below 60 years of age and is receiving a super income stream including a death benefit income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. • below 60 years of age and is receiving a super income stream including a death benefit income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. Note: if the payee turns 60 during the financial year and is in receipt of a capped defined benefit income stream, then you will also need to complete part E for post-60 income stream payments. Taxable component contains taxed and untaxed elements Step 1: Use the following table to work out which elements of the taxable component withholding applies to. How to apply withholding when taxable component contains untaxed element Age of the payee Taxable component of super income stream contains Withholding applies to the following elements(s) Untaxed element Taxed element Below 60 Yes Yes Sum of untaxed and taxed elements Below 60 No Yes Taxed element Any age Yes No Untaxed element Note: Do not withhold where the payee is receiving an account-based super income stream with a taxed element and tax-free component and is aged 60 years or older. Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in Step 1. The tax table you use depends on the period the super income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees aged 60 years and over may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in Step 1. Step 3 Some payees may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super income stream - taxable component Age Tax offset Below preservation age Nil Preservation age to below 60 years Taxed element × 15% Untaxed element = Nil 60 years or over Untaxed element × 10% Super death benefits paid to a dependant Age of deceased Age of recipient Tax offset Below 60 Below 60 Taxed element × 15% 60 and over Untaxed element × 10% 60 and over Any age Untaxed element × 10% Disability super income stream - taxable component Age Tax offset Below preservation age Taxed element × 15% Untaxed element = Nil Preservation age to below 60 years Taxed element × 15% Untaxed element = Nil 60 years or over Untaxed element × 10% Untaxed element = Nil Untaxed element = Nil Untaxed element = Nil Step 4: For some payees, the application of the offset from Step 3 leads to under withholding for their Medicare levy. An offset adjustment is required where the tax offset calculated in Step 3 is great than zero. Use the applicable formulas below to calculate the offset adjustment amount. You will need to calculate the weekly equivalent of the taxable component or untaxed element if making fortnightly, monthly or quarterly payments. If an offset adjustment is not required to set the offset adjustment to zero. Adjustment amounts per taxable component amount Equivalent amount (on a weekly basis) Offset adjustment amount Under 60 years of age 60 years of age or over Less than the Medicare levy threshold for singles Nil Nil Greater than the Medicare levy threshold for singles, but less than the Medicare levy shade out point (SOP) for singles (Taxable component - Medicare levy threshold for singles) × 0.10 (Untaxed element - Medicare levy threshold for singles) × 0.10 Greater than or equal to the Medicare levy SOP for singles, but less than $1,047 Taxable component × 0.02 Untaxed element × 0.02 Greater than $1,046 Nil Nil Medicare levy parameters are contained in Statement of formulas for calculating amounts to be withheld. Step 5: Calculate the notional amount to withhold by first subtracting the tax offset per payment (Step 3) from the withholding amount (Step 2). Notional amount to withhold = withholding amount - tax offset Notional amount to withhold = withholding amount - tax offset Then compare the notional amount to withhold with the offset adjustment amount calculated at Step 4. If the notional amount to withhold is: • less than the amount calculated at Step 4, withhold the amount calculated at Step 4 • more than the amount calculated at Step 4, withhold the notional amount to be withheld. • less than the amount calculated at Step 4, withhold the amount calculated at Step 4 • more than the amount calculated at Step 4, withhold the notional amount to be withheld. Tax-free component If the super income stream is being paid to a payee under 60, you do not need to consider their tax-free component when calculating their withholding. Example: Case A: Payee is under 60 years old This example uses the PAYG withholding tax tables that apply from 13 October 2020. Maree, 58, receives a fortnightly super income stream of $1,200 comprising: • a tax-free component of $300 • a taxable component - taxed element of $900. Maree's preservation age is 58. Step 1: Maree is 58 years old therefore withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $38, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element × 15% = $900 × 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $876 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,096 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) × 0.10 = ($900 - $876) × 0.10 = $2.40 = $2 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $2 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($38 as worked out in Step 2) by the value of the tax offset ($135 as worked out in Step 3). That is: Notional withholding amount = $38 - $135 = -$97 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $2. This is the offset adjustment amount which will cover the Medicare levy payable. Example: Case A: Payee is under 60 years old This example uses the PAYG withholding tax tables that apply from 13 October 2020. Maree, 58, receives a fortnightly super income stream of $1,200 comprising: • a tax-free component of $300 • a taxable component - taxed element of $900. Maree's preservation age is 58. Step 1: Maree is 58 years old therefore withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $38, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element × 15% = $900 × 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $876 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,096 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) × 0.10 = ($900 - $876) × 0.10 = $2.40 = $2 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $2 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($38 as worked out in Step 2) by the value of the tax offset ($135 as worked out in Step 3). That is: Notional withholding amount = $38 - $135 = -$97 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $2. This is the offset adjustment amount which will cover the Medicare levy payable. • a tax-free component of $300 • a taxable component - taxed element of $900. Part B Use this part if the payee is receiving a capped defined benefit income stream during the year and is: • 60 years old or over and • their super income stream is made up of - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. • 60 years old or over and • their super income stream is made up of - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. Withholding steps Step 1: Convert the super income stream compnents the payee received for the period to an annualised amount and use the following table to work out whether withholding applies, and if so, what amount it applies to. Income stream components Does withholding apply? Sum of the annualised tax-free component and taxed element is less than the Defined benefit income cap No withholding applies. No further steps are necessary. Sum of the annualised tax-free component and taxed element is greater than the Defined benefit income cap Withholding applies to 50% of the amount over the cap. Go to Step 2. Step 2: Calculate the weekly, fortnightly or monthly equivalent of the amount from step one in excess of the cap. For example, if you pay the payee weekly divide the excess by 52. If you pay fortnightly divide the excess by 26. If you pay monthly divide the excess by 12 (ignore cents in the result). Step 3: Divide the amount calculated at Step 2 by two (ignore cents in the result). Step 4: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in Step 3. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. These examples use the PAYG withholding tax tables that apply from 13 October 2020. Example: Case B(i): Capped defined benefit income stream where the annual entitlement is under the cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising: • a tax-free component of $200 • a taxable component - taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $106,250 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $106,250. As Courtney is over 60 years old and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $106,250 for the income year, no withholding is required. Example: Case B (ii): Capped defined benefit income stream where the annual entitlement exceeds the cap Bill, 63, receives a fortnightly capped defined benefit income stream of $6,550 comprising: • a tax-free component of $750 • a taxable component - taxed element of $5,800. Bill is entitled to the full defined benefit income cap amount of $106,250 as there are no factors present that reduce this cap. Step 1 The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $19,500 and annualised taxed element of $150,800 totalling $170,300, which is greater than the defined benefit income cap of $106,250. Withholding applies to 50% of the amount over the cap. Go to Step 2. Step 2 Calculate the fortnightly equivalent of the amount in excess of the cap. $170,300 - $106,250 = $64,050 $64,050 ÷ 26 = $2,463 (ignoring cents) Step 3 Divide the amount calculated at Step 2 by two. $2,463 ÷ 2 = $1,231 (ignoring cents) Step 4 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in Step 3. As Bill has claimed the tax -free threshold the withholding amount is $122. Example: Case B(i): Capped defined benefit income stream where the annual entitlement is under the cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising: • a tax-free component of $200 • a taxable component - taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $106,250 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $106,250. As Courtney is over 60 years old and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $106,250 for the income year, no withholding is required. • a tax-free component of $200 • a taxable component - taxed element of $1,800. Example: Case B (ii): Capped defined benefit income stream where the annual entitlement exceeds the cap Bill, 63, receives a fortnightly capped defined benefit income stream of $6,550 comprising: • a tax-free component of $750 • a taxable component - taxed element of $5,800. Bill is entitled to the full defined benefit income cap amount of $106,250 as there are no factors present that reduce this cap. Step 1 The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $19,500 and annualised taxed element of $150,800 totalling $170,300, which is greater than the defined benefit income cap of $106,250. Withholding applies to 50% of the amount over the cap. Go to Step 2. Step 2 Calculate the fortnightly equivalent of the amount in excess of the cap. $170,300 - $106,250 = $64,050 $64,050 ÷ 26 = $2,463 (ignoring cents) Step 3 Divide the amount calculated at Step 2 by two. $2,463 ÷ 2 = $1,231 (ignoring cents) Step 4 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in Step 3. As Bill has claimed the tax -free threshold the withholding amount is $122. • a tax-free component of $750 • a taxable component - taxed element of $5,800. Part C Use this part if the payee is receiving a capped defined benefit income stream and: • is 60 years old or over, and • their income stream is only made up of a taxable component - untaxed element. • is 60 years old or over, and • their income stream is only made up of a taxable component - untaxed element. Withholding steps Step 1: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to this pay period's taxable component - untaxed element. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in Step 2. Step 2: Determine the tax offset for the payment Convert the untaxed element payee received this period to an annualised amount. Use the following table to work out the amount of tax offset that applies. Untaxed element - annualised amount Tax offset Equal to or greater than the Defined benefit income cap Tax offset is capped at 10% of the cap. Less than the Defined benefit income cap Tax offset is calculated at 10% of the untaxed element. Step 3: If the annualised amount from Step 2 is less than the cap then: Tax offset = Untaxed element for the payment × 10% Tax offset = Untaxed element for the payment × 10% If the annualised amount from Step 2 is greater than the cap, then the annual tax offset is capped at 10% of the cap. Therefore, the tax offset for the payment is reduced to the weekly, fortnightly or monthly equivalent of the capped tax offset amount. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (Step 3) from the withholding amount (Step 1). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Example: Case C: Capped defined benefit income stream comprised of a taxable component - untaxed element only This example uses the PAYG withholding tax tables that apply from 13 October 2020. Vera, 68, receives a weekly super income stream of $2,500 comprised only of a taxable component - untaxed element. Step 1 Using the Weekly tax table, the withholding amount relevant to the taxable component - untaxed element for $2,500 is $689 (Vera has claimed the tax-free threshold). Step 2 The annual equivalent of Vera's weekly super income stream ($2,500 × 52 = $130,000) is greater than the defined benefit income cap of $106,250. Therefore, Vera's tax offset is capped at $10,625 for the income year. Step 3 As Vera is over 60 years old she is eligible for a 10% tax offset of the untaxed element. The weekly tax offset amount is capped at $10,625 ÷ 52 = $204 (ignore cents) This weekly offset amount exceeds this cap ($13,000 ÷ 52 = $250). Therefore, the weekly tax offset is reduced to $204. Step 4 Work out the amount to withhold by subtracting the tax offset per payment (Step 3) from the withholding amount (Step 1). Amount to withhold = withholding amount - tax offset Amount to withhold = $689 - $204 Amount to withhold = $485 Example: Case C: Capped defined benefit income stream comprised of a taxable component - untaxed element only This example uses the PAYG withholding tax tables that apply from 13 October 2020. Vera, 68, receives a weekly super income stream of $2,500 comprised only of a taxable component - untaxed element. Step 1 Using the Weekly tax table, the withholding amount relevant to the taxable component - untaxed element for $2,500 is $689 (Vera has claimed the tax-free threshold). Step 2 The annual equivalent of Vera's weekly super income stream ($2,500 × 52 = $130,000) is greater than the defined benefit income cap of $106,250. Therefore, Vera's tax offset is capped at $10,625 for the income year. Step 3 As Vera is over 60 years old she is eligible for a 10% tax offset of the untaxed element. The weekly tax offset amount is capped at $10,625 ÷ 52 = $204 (ignore cents) This weekly offset amount exceeds this cap ($13,000 ÷ 52 = $250). Therefore, the weekly tax offset is reduced to $204. Step 4 Work out the amount to withhold by subtracting the tax offset per payment (Step 3) from the withholding amount (Step 1). Amount to withhold = withholding amount - tax offset Amount to withhold = $689 - $204 Amount to withhold = $485 Part D Use this part where the payee is receiving a capped defined benefit income stream and: • is 60 years old or over, and • their income stream is made up of one or more of - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. • is 60 years old or over, and • their income stream is made up of one or more of - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. Withholding steps Work out the amount subject to withholding Step 1: Convert all of the components of the whole income stream the payee received during this period to an annualised amount. Then add together all the annualised components that make up the income stream. Use the table below to determine whether you go to Step 2 or part C. Income stream components Sum of components Next step Tax-free Taxed element Untaxed element Yes Yes Yes Equal to or greater than the Defined benefit income Go to Step 2 Yes Yes Yes Less than the Defined benefit income Go to part C (untaxed component) Step 2: Add the annualised tax-free component and annualiesed taxed element. Subtract the cap from this amount. If this is less than the cap, go to Step 5. Step 3: Calculate the weekly, fortnightly or monthly equivalent of the amount at Step 2. For example, if you pay the payee weekly, divide the excess by 52. If you pay fortnightly, divide the excess by 26. If you pay monthly, divide the excess by 12 (ignore cents in the result). Step 4: Divide the amount calculated at Step 3 by two (ignore cents in the result). The result is the amount subject to withholding. Step 5: Calculate the weekly, fortnightly or monthly equivalent of the untaxed element and add this to the amount calculated at Step 4 (if applicale). Step 6: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in Step 5. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Calculate the tax offset applicable Step 7: If the sum of the annualised tax-free component and the annualised taxed element is equal or greater than the cap, then the payee is not entitled to a tax offset. If the sum of the annualised tax-free component and the annualised taxed element is less than the cap, the payee is entitled to a reduced tax offset. Subtract from the cap the sum of the tax-free component and the taxed element from Step 2 and apply 10% to this amount. The result is the annual tax offset amount. Calculate the weekly, fortnightly or monthly equivalent of this tax offset. For example, if you pay the payee weekly, divide the amount by 52. If you pay fortnightly, divide the amount by 26. If you pay monthly, divide the amount by 12 (ignore cents in the result). Work out the amount to withhold Step 8: Subtract the tax offset per payment (Step 7) from the withholding amount (Step 6). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset These examples use the PAYG withholding tax tables that apply from 13 October 2020. Example: Case D (i): Payee is over 60 years old, and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $106,250 cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $106,250 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 - $106,250 = $43,750 Step 3 Calculate the weekly equivalent of the amount in excess of $106,250 calculated at Step 2. $43,750 ÷ 52 = $1 (ignore cents) Step 4 Divide the amount calculated at Step 3 by two. $841 ÷ 2 = $420 (ignore cents) Step 5 Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000 ÷ 52) and add it to the amount calculated at Step 4 ($420). $1,192 + $420 = $1,612 Step 6 Using the Weekly tax table, the withholding amount relevant to the amount calculated in Step 5 is $374. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $106,250, she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $374 - 0 Total amount to withhold is $374. Example: Case D (ii): Payee is over 60 years old and receives all elements of a capped defined benefit income stream Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $125,000 comprising: • taxable component - taxed element $82,000 • taxable component - untaxed element $33,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $82,000 + $33,000 + $10,000 = $125,000 As the sum is over the $106,250 cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $106,250 cap from the result. Sum of tax-free component and taxed element. $10,000 + $82,000 = $92,000 Amount in excess of cap. $92,000 - $106,250 = -$14,250 As $92,000 is less than $106,250 there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at Step 2. Step 5 Add the untaxed element of the taxable component $1,269 (i.e. fortnightly equivalent of $33,000) to the amount calculated at Step 4 (Nil). $1,269 + Nil = $1,269 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in Step 5 is $130. Calculate the tax offset applicable Step 7 As Fred's tax-free component and taxed element is less than the $106,250 cap then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($106,250 - amount at Step 2) × 10% ($106,250 - $92,000) × 10% = $1,425 The tax offset amount is capped at $1,425. As Fred is being paid on a fortnightly basis divide the offset by 26. $1,425 ÷ 26 = $54 (ignore cents). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $130 - $54 Total amount to withhold is $76. Example: Case D (iii): Payee is over 60 years old and receives some elements of a capped defined benefit income stream Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising: • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $106,250 cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $106,250 cap from this amount. $30,000 + $0 = $30,000 30,000 - $106,250 = -$76,250 As $30,000 is less than the $106,250 cap there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at Step 2. Step 5 Add the untaxed element of the taxable component $3,461 (i.e. weekly equivalent of $180,000) to the amount calculated at Step 4 (Nil). $3,461 + Nil = $3,461 Step 6 Using the Weekly tax table, the withholding amount relevant to the amount calculated in Step 5 is $1,064. Calculate the tax offset applicable Step 7 As Bob's tax-free component is less than the $106,250 cap then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($106,250 - amount at Step 2) × 10% ($106,250 - $30,000) × 10% = $7,625 The tax offset amount is capped at $7,625 As Bob is paid weekly divide the offset by 52. $7,625 ÷ 52 = $146 (ignore cents) Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $1,064 - $146 Total amount to withhold is $918 Example: Case D (i): Payee is over 60 years old, and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $106,250 cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $106,250 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 - $106,250 = $43,750 Step 3 Calculate the weekly equivalent of the amount in excess of $106,250 calculated at Step 2. $43,750 ÷ 52 = $1 (ignore cents) Step 4 Divide the amount calculated at Step 3 by two. $841 ÷ 2 = $420 (ignore cents) Step 5 Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000 ÷ 52) and add it to the amount calculated at Step 4 ($420). $1,192 + $420 = $1,612 Step 6 Using the Weekly tax table, the withholding amount relevant to the amount calculated in Step 5 is $374. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $106,250, she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $374 - 0 Total amount to withhold is $374. • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Example: Case D (ii): Payee is over 60 years old and receives all elements of a capped defined benefit income stream Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $125,000 comprising: • taxable component - taxed element $82,000 • taxable component - untaxed element $33,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $82,000 + $33,000 + $10,000 = $125,000 As the sum is over the $106,250 cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $106,250 cap from the result. Sum of tax-free component and taxed element. $10,000 + $82,000 = $92,000 Amount in excess of cap. $92,000 - $106,250 = -$14,250 As $92,000 is less than $106,250 there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at Step 2. Step 5 Add the untaxed element of the taxable component $1,269 (i.e. fortnightly equivalent of $33,000) to the amount calculated at Step 4 (Nil). $1,269 + Nil = $1,269 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in Step 5 is $130. Calculate the tax offset applicable Step 7 As Fred's tax-free component and taxed element is less than the $106,250 cap then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($106,250 - amount at Step 2) × 10% ($106,250 - $92,000) × 10% = $1,425 The tax offset amount is capped at $1,425. As Fred is being paid on a fortnightly basis divide the offset by 26. $1,425 ÷ 26 = $54 (ignore cents). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $130 - $54 Total amount to withhold is $76. • taxable component - taxed element $82,000 • taxable component - untaxed element $33,000 • tax-free component $10,000. Example: Case D (iii): Payee is over 60 years old and receives some elements of a capped defined benefit income stream Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising: • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $106,250 cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $106,250 cap from this amount. $30,000 + $0 = $30,000 30,000 - $106,250 = -$76,250 As $30,000 is less than the $106,250 cap there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at Step 2. Step 5 Add the untaxed element of the taxable component $3,461 (i.e. weekly equivalent of $180,000) to the amount calculated at Step 4 (Nil). $3,461 + Nil = $3,461 Step 6 Using the Weekly tax table, the withholding amount relevant to the amount calculated in Step 5 is $1,064. Calculate the tax offset applicable Step 7 As Bob's tax-free component is less than the $106,250 cap then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($106,250 - amount at Step 2) × 10% ($106,250 - $30,000) × 10% = $7,625 The tax offset amount is capped at $7,625 As Bob is paid weekly divide the offset by 52. $7,625 ÷ 52 = $146 (ignore cents) Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $1,064 - $146 Total amount to withhold is $918 • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Part E Use this part if the payee: • was 60 years old or older for the full financial year and they started their capped defined benefit income stream for the first time part way during the year [complete Step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete Step 1(b)], or • was aged 59 years or younger for the full financial year and has a capped defined benefit income stream that is a reversionary death benefit income stream where the deceased was aged 60 or over at the time of death [complete Step 1(c)]. • was 60 years old or older for the full financial year and they started their capped defined benefit income stream for the first time part way during the year [complete Step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete Step 1(b)], or • was aged 59 years or younger for the full financial year and has a capped defined benefit income stream that is a reversionary death benefit income stream where the deceased was aged 60 or over at the time of death [complete Step 1(c)]. Note: If the payee is in receipt of multiple capped defined benefit income streams (maybe from multiple sources) or where the payee is in receipt of their own income stream at the same time as they are receiving a reversionary death benefit income stream then the reduction of the cap may not be correct in all circumstances. Steps to reduce the defined benefit income cap Step 1 Use whichever is applicable to the payee's circumstances: • Work out the number of days from when you first paid a super income stream to 30 June 2022 • Work out the number of days from your payee's birthday to 30 June 2022 • Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2022. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. These steps are illustrative for the 2021-22 financial year. Step 2 Days worked out from Step 1 as a percentage of the year (number of days ÷ 365 × 100) Step 3 Multiply the general defined benefit income cap ($106,250) by Step 2. The result is the payee's reduced defined benefit income cap. Step 4 Work out the withholding amount using the reduced defined benefit income cap. Refer to the examples for guidance. • Work out the number of days from when you first paid a super income stream to 30 June 2022 • Work out the number of days from your payee's birthday to 30 June 2022 • Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2022. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. These steps are illustrative for the 2021-22 financial year. These examples use the PAYG withholding tax tables that apply from 13 October 2020. Examples: Case E (i): Turning 60 during the financial year On 1 July 2021 Loraine was 59 years old receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2021. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when she turns 60 and, therefore, she will be subject to a different tax treatment on the income she receives after she turns 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year, made up of the following: • a tax-free component of $400 • a taxable component - taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2021-22 financial year as follows: • Step 1 Number of days from Loraine's birthday to 30 June 2022 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 80%. Loraine's reduced defined benefit income cap is $85,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at Step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days ÷ 14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $85,000. $108,160 - $85,000 = $23,160 Loraine is paid fortnightly, therefore: $23,160 ÷ 20 (remaining fortnights) = $1,158 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $1,158 ÷ 2 = $579 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. Examples: Case E (i): Turning 60 during the financial year On 1 July 2021 Loraine was 59 years old receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2021. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when she turns 60 and, therefore, she will be subject to a different tax treatment on the income she receives after she turns 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year, made up of the following: • a tax-free component of $400 • a taxable component - taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2021-22 financial year as follows: • Step 1 Number of days from Loraine's birthday to 30 June 2022 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 80%. Loraine's reduced defined benefit income cap is $85,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at Step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days ÷ 14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $85,000. $108,160 - $85,000 = $23,160 Loraine is paid fortnightly, therefore: $23,160 ÷ 20 (remaining fortnights) = $1,158 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $1,158 ÷ 2 = $579 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. • a tax-free component of $400 • a taxable component - taxed element of $4,800. • Step 1 Number of days from Loraine's birthday to 30 June 2022 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 80%. • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) Note: You will need to provide a PAYG payment summary - superannuation income stream for payments made to the payee before turning 60 and a separate payment summary for payments made to the payee after turning 60, even if the withholding amount is zero. If a payee only had an untaxed element or a combination of all three elements then you will need to go to part C or part D respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • Multiply Step 2 of part C or Step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from Step 2 in the Steps to reduce the defined benefit cap section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In Step 2 of part B or Step 3 and Step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In Step 3 of part C and Step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year - income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2021. Step 1 Convert the components of the income stream to an annualised amount. Total income stream $6,000 × 26 = $156,000 Taxed element $3,000 × 26 = $78,000 Untaxed element $1,000 × 26= $26,000 Tax-free component $2,000 × 26 = $52,000 Step 2 Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 × 80% = $124,800 Step 3 From Step 2 in part D add together the annualised tax-free component and taxed element that has been reduced by applying the percentage Loraine was over 60. $41,600 + $62,400 = $104,000 Step 4 Subtract Loraine's reduced cap of $85,000 from $104,000. Result is $19,000 Step 5 Divide the result in Step 4 by the remaining fortnights $19,000 ÷ 20 = $950 (ignore cents) Step 6 Divide the amount at Step 5 by two. $950 ÷ 2 = $475. Add Loraine's fortnight untaxed element amount $1,000. This totals $1,475. Using the Fortnightly tax table the withholding amount for $1,475 is $174. As Loraine's annualised tax-free component and taxed element is above her cap (as per Step 4 above) no tax offset is applicable. Examples: Case E (iii): Starting an income stream during the financial year Sarah is 65 years old and she first starts her capped defined benefit income stream on the 30 December 2021. Sarah's reduced defined benefit income cap for the 2021-22 financial year is worked out as follows: • Step 1 Number of days from Sarah's first income stream payment to 30 June 2022 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 50.137% Sarah's reduced defined benefit income cap is $53,271 (rounded to the nearest dollar). Sarah's income stream for the period between 30 December 2021 and 30 June 2022 comprises: • taxable component - taxed element: $45,000 • taxable component - untaxed element: $19,500 • tax-free component: $13,000 Sarah's total income stream payments from 30 December 2021 is $77,500. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days ÷ 14 days = 13 Work out the amount subject to withholding Step 1 Add together all the components. $45,000 + $19,500 + $13,000 = $77,500 As the sum is over the $53,271 reduced cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $53,271 reduced cap from this amount. Sum the tax-free component and taxed element $45,000 + $13,000 = $58,000 Amount in excess of cap $58,000 - $53,271 = $4,729 Step 3 Calculate the fortnightly equivalent of the amount in excess of $53,271 calculated at Step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $4,729 ÷ 13 = $363 (ignore cents) Step 4 Divide the amount calculated at Step 3 by two. $363 ÷ 2 = $181 (ignore cents) Step 5 Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at Step 4 ($19,500 ÷ 13) = $1,500 $1,500 + $181 = $1,681 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in Step 5 is $218. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $53,271, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible, you would apply the following: • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from Step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2021 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $218 - 0 Total amount to withhold is $218. Case E (iv): Starting an income stream during the financial year - income stream does not include all components If Sarah only had a tax-free component and/or a taxable component - taxed element or an untaxed element then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However the following changes to certain steps in each of these parts will be required: • In Step 1 of part B and Step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In Step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Example: Case E (v): Reversionary death benefit income where the payee is under 60 years old and the deceased was at least 60 years old Freya, 59, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2022; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary death benefit income stream. As Freya has an existing capped defined benefit income stream, Freya's reversionary death benefit income stream will be subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2021-22 financial year is worked out as follows, based on her reversionary death benefit income stream: • Step 1 Number of days from Freya's first income stream payment to 30 June 2022 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 33.973% • Freya's reduced defined benefit income cap is $36,096. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the amount from this income stream that she receives over the same period. Freya is paid fortnightly and her own super income for the financial year is $70,000, which comprises: • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. Her own income stream is taxed under part A of this schedule. Freya's defined benefit income cap is reduced further by the amount of her personal super income for this period of time: $36,096 - (0.33973 × $70,000). Freya's reduced defined benefit cap is now $12,315 (rounded to the nearest dollar) Freya's reversionary death benefit income stream comprises: • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2022 is $50,000. Reversionary income in excess of the reduced cap of $12,315 is $37,685. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1 Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 - $12,315 = $27,685 Freya is paid fortnightly from 28 February 2022, therefore: $27,685 ÷ 8 = $3,460 (ignoring cents) Step 2 Divide the amount calculated at Step 1 by two. $3,460 ÷ 2 = $1,730 (ignoring cents) Step 3 Convert the untaxed element into fortnightly payments. $10,000 ÷ 8 = $1,250 Step 4 Add the amounts calculated at Step 2 and Step 3 $1,730 + $1,250 = $2,980 Step 5 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in Step 4. Freya recognises that she has multiple taxable income streams and, therefore, has not claimed the tax-free threshold on her reversionary income stream payment. Therefore, the withholding amount on $2,980 is $904. Step 6 As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries - superannuation income stream: (1) PAYG payment summary - superannuation income stream (personal income stream) Applicable dates: 01/07/2021 - 30/06/2022 Tax withheld $2,184 Taxable component - taxed element $60,000 Taxable component - untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary - superannuation income stream (reversionary death benefit income stream) Applicable dates: 28/02/2021 - 30/06/2022 Tax withheld $7,232 Taxable component - taxed element $30,000 Taxable component - untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. The ATO will calculate any entitlement to a tax offset upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year If Freya was under 60 for the full financial year and Freya's husband had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya turns 60 during the financial year and her husband died aged under 60, and she was in receipt of the reversionary death benefit income stream for the full financial year, you would reduce the defined benefit income cap based on the date she turned 60 years of age and you would follow the relevant steps that are set out in the Loraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary death benefit income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However, the following changes to certain steps in each of these parts will be required: • In Step 1 of part B and Step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In Step 2 of part B or Step 3 and Step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 3 of part C or Step 3 and Step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • Multiply Step 2 of part C or Step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from Step 2 in the Steps to reduce the defined benefit cap section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In Step 2 of part B or Step 3 and Step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In Step 3 of part C and Step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year - income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2021. Step 1 Convert the components of the income stream to an annualised amount. Total income stream $6,000 × 26 = $156,000 Taxed element $3,000 × 26 = $78,000 Untaxed element $1,000 × 26= $26,000 Tax-free component $2,000 × 26 = $52,000 Step 2 Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 × 80% = $124,800 Step 3 From Step 2 in part D add together the annualised tax-free component and taxed element that has been reduced by applying the percentage Loraine was over 60. $41,600 + $62,400 = $104,000 Step 4 Subtract Loraine's reduced cap of $85,000 from $104,000. Result is $19,000 Step 5 Divide the result in Step 4 by the remaining fortnights $19,000 ÷ 20 = $950 (ignore cents) Step 6 Divide the amount at Step 5 by two. $950 ÷ 2 = $475. Add Loraine's fortnight untaxed element amount $1,000. This totals $1,475. Using the Fortnightly tax table the withholding amount for $1,475 is $174. As Loraine's annualised tax-free component and taxed element is above her cap (as per Step 4 above) no tax offset is applicable. Examples: Case E (iii): Starting an income stream during the financial year Sarah is 65 years old and she first starts her capped defined benefit income stream on the 30 December 2021. Sarah's reduced defined benefit income cap for the 2021-22 financial year is worked out as follows: • Step 1 Number of days from Sarah's first income stream payment to 30 June 2022 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 50.137% Sarah's reduced defined benefit income cap is $53,271 (rounded to the nearest dollar). Sarah's income stream for the period between 30 December 2021 and 30 June 2022 comprises: • taxable component - taxed element: $45,000 • taxable component - untaxed element: $19,500 • tax-free component: $13,000 Sarah's total income stream payments from 30 December 2021 is $77,500. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days ÷ 14 days = 13 Work out the amount subject to withholding Step 1 Add together all the components. $45,000 + $19,500 + $13,000 = $77,500 As the sum is over the $53,271 reduced cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $53,271 reduced cap from this amount. Sum the tax-free component and taxed element $45,000 + $13,000 = $58,000 Amount in excess of cap $58,000 - $53,271 = $4,729 Step 3 Calculate the fortnightly equivalent of the amount in excess of $53,271 calculated at Step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $4,729 ÷ 13 = $363 (ignore cents) Step 4 Divide the amount calculated at Step 3 by two. $363 ÷ 2 = $181 (ignore cents) Step 5 Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at Step 4 ($19,500 ÷ 13) = $1,500 $1,500 + $181 = $1,681 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in Step 5 is $218. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $53,271, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible, you would apply the following: • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from Step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2021 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $218 - 0 Total amount to withhold is $218. • Step 1 Number of days from Sarah's first income stream payment to 30 June 2022 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 50.137% • taxable component - taxed element: $45,000 • taxable component - untaxed element: $19,500 • tax-free component: $13,000 • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from Step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2021 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Case E (iv): Starting an income stream during the financial year - income stream does not include all components If Sarah only had a tax-free component and/or a taxable component - taxed element or an untaxed element then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However the following changes to certain steps in each of these parts will be required: • In Step 1 of part B and Step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In Step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 1 of part B and Step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In Step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Example: Case E (v): Reversionary death benefit income where the payee is under 60 years old and the deceased was at least 60 years old Freya, 59, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2022; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary death benefit income stream. As Freya has an existing capped defined benefit income stream, Freya's reversionary death benefit income stream will be subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2021-22 financial year is worked out as follows, based on her reversionary death benefit income stream: • Step 1 Number of days from Freya's first income stream payment to 30 June 2022 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 33.973% • Freya's reduced defined benefit income cap is $36,096. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the amount from this income stream that she receives over the same period. Freya is paid fortnightly and her own super income for the financial year is $70,000, which comprises: • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. Her own income stream is taxed under part A of this schedule. Freya's defined benefit income cap is reduced further by the amount of her personal super income for this period of time: $36,096 - (0.33973 × $70,000). Freya's reduced defined benefit cap is now $12,315 (rounded to the nearest dollar) Freya's reversionary death benefit income stream comprises: • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2022 is $50,000. Reversionary income in excess of the reduced cap of $12,315 is $37,685. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1 Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 - $12,315 = $27,685 Freya is paid fortnightly from 28 February 2022, therefore: $27,685 ÷ 8 = $3,460 (ignoring cents) Step 2 Divide the amount calculated at Step 1 by two. $3,460 ÷ 2 = $1,730 (ignoring cents) Step 3 Convert the untaxed element into fortnightly payments. $10,000 ÷ 8 = $1,250 Step 4 Add the amounts calculated at Step 2 and Step 3 $1,730 + $1,250 = $2,980 Step 5 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in Step 4. Freya recognises that she has multiple taxable income streams and, therefore, has not claimed the tax-free threshold on her reversionary income stream payment. Therefore, the withholding amount on $2,980 is $904. Step 6 As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries - superannuation income stream: (1) PAYG payment summary - superannuation income stream (personal income stream) Applicable dates: 01/07/2021 - 30/06/2022 Tax withheld $2,184 Taxable component - taxed element $60,000 Taxable component - untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary - superannuation income stream (reversionary death benefit income stream) Applicable dates: 28/02/2021 - 30/06/2022 Tax withheld $7,232 Taxable component - taxed element $30,000 Taxable component - untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. The ATO will calculate any entitlement to a tax offset upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year If Freya was under 60 for the full financial year and Freya's husband had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya turns 60 during the financial year and her husband died aged under 60, and she was in receipt of the reversionary death benefit income stream for the full financial year, you would reduce the defined benefit income cap based on the date she turned 60 years of age and you would follow the relevant steps that are set out in the Loraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary death benefit income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However, the following changes to certain steps in each of these parts will be required: • In Step 1 of part B and Step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In Step 2 of part B or Step 3 and Step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 3 of part C or Step 3 and Step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • Step 1 Number of days from Freya's first income stream payment to 30 June 2022 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 33.973% • Freya's reduced defined benefit income cap is $36,096. • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year • In Step 1 of part B and Step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In Step 2 of part B or Step 3 and Step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 3 of part C or Step 3 and Step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Super death benefits Dependants Dependants include all children of the deceased under 18 years old, any spouse of the deceased (including a former spouse and a current or former de facto spouse), and any person with whom the deceased had an interdependency relationship. An interdependency relationship includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. A dependant can also be a person who was financially dependent on the deceased. Before accepting that a person is financially dependent, phone us on 13 10 20. Non-dependants A person who is not a dependant of the deceased is not able to receive a super income stream from the deceased. A super death benefit income stream that was being paid to a non-dependant prior to 1 July 2007 is taxed in the same manner as a super death benefit income stream paid to a dependant. Reversionary income streams A death benefit income stream can either be reversionary or non-reversionary. A reversionary death benefit income stream is a super income stream that reverts to the entitled beneficiary automatically upon the member's death, if the death benefit payment is not a reversionary income stream then it is treated as if it was the member's income stream. Defined benefit income cap The defined benefit income cap is relevant if the payee is: • 60 years or over • under 60 years of age and a death benefits dependant, where the deceased died at 60 years of age or over. • 60 years or over • under 60 years of age and a death benefits dependant, where the deceased died at 60 years of age or over. The defined benefit income cap applies if the payee receives one or more superannuation income stream benefits that are 'defined benefit income' to which 'concessional tax treatment' applies. The defined benefit income cap does not have taxation consequences outside of these circumstances. The defined benefit income cap is an annual cap that is reset, and may be reduced, each year. From 1 July 2017, the 'defined benefit income cap' limits the amount of tax-free income the payee can receive from a capped defined benefit income stream (pension or annuity). For the 2021-22 financial year, the defined benefit income cap is $106,250 (the $1.7 million general transfer balance cap divided by 16). See also: • Law Companion Ruling LCR 2017/1 . • Law Companion Ruling LCR 2017/1 . Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1962, they reached their preservation age of 58 on 1 October 2020. The table below will help with this: Preservation age by date of birth range Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Cap conversion table The full year cap on defined benefit income streams is $106,250 as of 1 July 2021, and is subject to indexation. The cap may also need to be reduced - see part E. The table below converts the $106,250 cap into the weekly, fortnightly or monthly equivalent. Total income stream Annual amount less than $106,250 Annual amount $106,250 or greater Weekly equivalent $1 to $2,043 $2,044 or greater Fortnightly equivalent $1 to $4,086 $4,087 or greater Monthly equivalent $1 to $8,854 $8,855 or greater Conversion table for income streams commencing during current financial year The table below can be used to determine the period to use for calculating withholding for income streams that start during the financial year: Age of payee If reversionary death benefit income stream When income stream started Calculate portion of income stream for the following period Over 60 years for full financial year Any age for deceased Any time during the year Start of income stream to end of financial year Turns 60 years during financial year Not a reversionary death benefit income stream (i.e. payee's own income stream) Before payee turns 60 Day payee turns 60 to end of year Turns 60 years during financial year After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was less than 60 Before payee turns 60 Day payee turns 60 to end of year Turns 60 years during financial year Deceased was less than 60 After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more Before Payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more After payee turns 60 Start of income stream to end of financial year Under 60 years for full financial year Deceased was 60 years or more At any time during the year Start of income stream to end of financial year Payment summaries You must issue a PAYG payment summary - superannuation income stream to the member for the total of the payments made in the income year. This must be provided by 14 July. This date may be earlier if the member requests it. For 'account-based' income streams, you are only required to provide a payment summary to the payee where there is a requirement to withhold. You do not need to provide a payment summary for the period after the payee turns 60. Example Sue turns 60 on 1 March 2022. You are required to provide a payment summary to Sue for the period 1 July 2021 to 1 March 2022. No payment summary is required for the period 2 March 2022 to 30 June 2022. Example Sue turns 60 on 1 March 2022. You are required to provide a payment summary to Sue for the period 1 July 2021 to 1 March 2022. No payment summary is required for the period 2 March 2022 to 30 June 2022. For 'capped defined benefit' income streams, where a payee turns 60 during the year you must issue two separate payment summaries - one for the period prior to the payee turning 60 and one for the period from the payee's 60th birthday. A payment summary is required to be issued to a payee in receipt of a super income stream even if no tax was withheld. Payment summaries can also be printed using software that conforms with our reporting specifications. See also: • Payment summary information and reporting specifications on our Software developers website • Payment summary information and reporting specifications on our Software developers website For payments made on or after 1 February 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivision 12-B, 12-C and 12-D. Using this schedule A payee may ask you to withhold a higher amount from their income than would normally be required. A payee's request to have additional amounts withheld should be in writing but can be in any format that suits your business. For example, an email request could be used or you may design a paper or computer-based form for this purpose. Your agreement to the arrangement will be indicated by withholding in accordance with the payee's request. No additional record is required. The total amount to withhold is the normal amount calculated on the payee's earnings (based on the applicable withholding schedule or regulation) plus the additional amount requested by the payee. Find out more Tax tables Get it done Our calculator can help you work out the correct amount of tax to withhold from payments to most payees. To access the calculator, refer to Tax withheld calculator. How to work out the withholding amount To work out the amount to withhold, you must: 1. Use the appropriate tax table to look up the normal amount of withholding for the period using instructions in that table. 2. Work out the additional amount the payee wants withheld in accordance with their written request. 3. Add the amount from Step 1 to the amount from Step 2. Example A payee's weekly earnings are $854.00. The payee and the payer have agreed that the payer will withhold an additional $50 a week from the payee's earnings. The payer uses the tax withheld calculator to find the base amount to withhold of $132 (for a payee claiming the tax free threshold). The total amount to withhold is $132 + $50 = $182. 1. Use the appropriate tax table to look up the normal amount of withholding for the period using instructions in that table. 2. Work out the additional amount the payee wants withheld in accordance with their written request. 3. Add the amount from Step 1 to the amount from Step 2. Example A payee's weekly earnings are $854.00. The payee and the payer have agreed that the payer will withhold an additional $50 a week from the payee's earnings. The payer uses the tax withheld calculator to find the base amount to withhold of $132 (for a payee claiming the tax free threshold). The total amount to withhold is $132 + $50 = $182. For payments made on or after 1 July 2022 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. Using this schedule This schedule applies to payments to individuals - including backpackers - who are working in Australia and hold at the time of the payment a: a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). d. COVID-19 pandemic event 408 visa, as defined by subclause 9204(1) of Schedule 13 to the Migration Regulations 1994. a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). d. COVID-19 pandemic event 408 visa, as defined by subclause 9204(1) of Schedule 13 to the Migration Regulations 1994. i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). This schedule applies to all payments made to working holiday makers, including: • salary and wages • allowances • termination payments (taxable component only) • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • payments to actors and entertainers. • salary and wages • allowances • termination payments (taxable component only) • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • payments to actors and entertainers. If you employ individuals under the Seasonal Worker Programme and Pacific Labour Scheme, the tax table for working holiday makers does not apply. If you made an employment termination payment to a working holiday maker, withholding does not apply to the tax-free component. Generally, allowances are added to normal earnings and the amount to withhold using this schedule is calculated on the total amount of earnings and allowances. The withholding treatment and reporting requirements for various allowance types outlined in Withholding for allowances also applies to working holiday makers. Find out about: • Working out the withholding amount • Registered employer • Unregistered employer • Using a formula • Table A: Working holiday makers income tax rates • Rounding of withholding amounts • Accounting software • TFN declarations • PAYG withholding publications • Working out the withholding amount • Registered employer • Unregistered employer • Using a formula • Table A: Working holiday makers income tax rates • Rounding of withholding amounts • Accounting software • TFN declarations • PAYG withholding publications Working out the withholding amount To work out the amount you need to withhold, you must: • input the total payments you will make to your employee for the pay period into the Working holiday makers withholding lookup tool (XLSX 23KB) • use the appropriate column to find the correct amount to withhold - column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001 and the employee has given you a tax file number (TFN) - column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $120,000 and the employee has given you a TFN - column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $120,001 to $180,000 and the employee has given you a TFN - column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000 and the employee has given you a TFN - column 6 if you are registered and the employee has not given you a TFN. Example - using the withholding lookup tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. They have provided their TFN on a Tax file number declaration. The total payments you have made to them do not exceed $45,000 for the 2022-23 income year. To work out the correct amount to withhold, input $680 into column 1 in the Working holiday makers withholding lookup tool. The tool will automatically calculate the withholding result of $102 in column 2. This is the amount you withhold, as a registered employer, where the employee has given you a TFN. • input the total payments you will make to your employee for the pay period into the Working holiday makers withholding lookup tool (XLSX 23KB) • use the appropriate column to find the correct amount to withhold - column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001 and the employee has given you a tax file number (TFN) - column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $120,000 and the employee has given you a TFN - column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $120,001 to $180,000 and the employee has given you a TFN - column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000 and the employee has given you a TFN - column 6 if you are registered and the employee has not given you a TFN. - column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001 and the employee has given you a tax file number (TFN) - column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $120,000 and the employee has given you a TFN - column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $120,001 to $180,000 and the employee has given you a TFN - column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000 and the employee has given you a TFN - column 6 if you are registered and the employee has not given you a TFN. Example - using the withholding lookup tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. They have provided their TFN on a Tax file number declaration. The total payments you have made to them do not exceed $45,000 for the 2022-23 income year. To work out the correct amount to withhold, input $680 into column 1 in the Working holiday makers withholding lookup tool. The tool will automatically calculate the withholding result of $102 in column 2. This is the amount you withhold, as a registered employer, where the employee has given you a TFN. Registered employer You need to register with us before you employ a working holiday maker. If you are registered, you will be able to withhold at a flat rate of 15% up to $45,000 in total payments made to each individual working holiday maker within an income year. Where total payments exceed $45,000, see Table A below for the applicable withholding rate. Where total payments exceed $45,000, see Table A below for the applicable withholding rate. Unregistered employer If you have not registered with us to withhold at working holiday maker tax rates, you are required to withhold at foreign resident rates. These are specified in the tax tables for weekly, fortnightly or monthly payments. Using a formula If you have developed your own payroll software package, you can use the formulas and coefficients outlined below to calculate the withholding amount. The formulas comprise linear equations of the form y = ax , where: • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Working holiday makers income tax rates The following tax rates for 2022-23 apply for working holiday makers holding a subclass 417 or 462 visa, or a COVID-19 pandemic event 408 visa from 1 July 2022. Table A: Working holiday makers income tax rates for 2022-23 Taxable income Tax rate Value (a) $0 - $45,000 15% on each $1 up to $45,000 0.15 $45,001 - $120,000 32.5% on each $1 over $45,000 to $120,000 0.325 $120,001 - $180,000 37% on each $1 over $120,000 to $180,000 0.37 $180,001 and over 45% on each $1 over $180,000 0.45 If no TFN is provided you must withhold at 45% on total payments made. If using formulas, the value of 'a' is 0.45. Example 1 - using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. They have provided their TFN on a Tax file number declaration, and total payments you have made to them for the income year do not exceed $45,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a × x ) = 0.15 × 2825 = 423.75 or $424.00 (rounded to nearest dollar). Example 2 - when payments exceed $45,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417). They have earnings for the month of May 2023 of $3,570.20. They have provided their TFN on a Tax file number declaration and the total payments you have made to them from January 2021 to April 2023, in the 2022-23 income year, is $47,000. Last month's payment resulted in total payments exceeding $45,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 32.5c for every dollar of earnings over $45,000 (to $120,000). Current pay = $3,570.20 The value of ' a ' in the formula is 0.325. Withholding = 0.325 × 3,570 = 1,160.25 or $1,160.00 (rounded to the nearest dollar) Example 1 - using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. They have provided their TFN on a Tax file number declaration, and total payments you have made to them for the income year do not exceed $45,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a × x ) = 0.15 × 2825 = 423.75 or $424.00 (rounded to nearest dollar). Example 2 - when payments exceed $45,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417). They have earnings for the month of May 2023 of $3,570.20. They have provided their TFN on a Tax file number declaration and the total payments you have made to them from January 2021 to April 2023, in the 2022-23 income year, is $47,000. Last month's payment resulted in total payments exceeding $45,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 32.5c for every dollar of earnings over $45,000 (to $120,000). Current pay = $3,570.20 The value of ' a ' in the formula is 0.325. Withholding = 0.325 × 3,570 = 1,160.25 or $1,160.00 (rounded to the nearest dollar) Note: Working holiday makers cannot claim Medicare levy adjustments or tax offsets to reduce withholding. If your working holiday maker has claimed a Medicare levy adjustment on a Medicare levy variation declaration or a tax offset on a Withholding declaration, don't make any adjustments to the amount you withhold. Any working holiday maker who is an Australian resident for tax purposes will be able to claim Medicare levy adjustments and tax offsets that they are entitled to when they lodge their income tax return. Rounding of withholding amounts The withholding amounts calculated as a result of applying the above rates and formula are rounded to the nearest dollar. Values ending in 50 cents and higher are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Where withholding is calculated on the top marginal rate of tax or when no TFN is provided, ignore cents in the withholding result. Payroll software Software written in accordance with the formulas in this schedule should be tested for accuracy against the Working holiday makers withholding lookup tool. The results obtained when using the coefficients in this schedule may differ slightly from the tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. TFN declarations Your employee may indicate that they are a working holiday maker in their TFN declaration. Even if they don't, you will need to withhold amounts using the rates shown in Table A (provided they have given you a valid TFN). This applies to: a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). d. COVID-19 pandemic event 408 visa, as defined by subclause 9204(1) of Schedule 13 to the Migration Regulations 1994. a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). d. COVID-19 pandemic event 408 visa, as defined by subclause 9204(1) of Schedule 13 to the Migration Regulations 1994. i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). To confirm the visa status of a working holiday maker, go to the Department of Immigration and Border Protection's Visa Entitlement Verification Online (VEVO) webpage. This is where you can check visa details and conditions. Working holiday makers cannot claim tax offsets. If they have claimed a tax offset on the Tax file number declaration, do not adjust the amount you withhold. Working holiday makers cannot have a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt. Working holiday makers cannot receive Community Development Employment Projects (CDEP) payments or Lump sum A, B or D payments. If a TFN has not been provided You must withhold 45% from payments to a working holiday maker (ignoring cents), if: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at Question 1 of the Tax file number declaration that they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 45% from any payment you make unless we tell you not to. A working holiday maker who has not quoted a TFN must still be provided with an income statement (or payment summary) with a payment type code 'H'. For payments made on or after 1 July 2013 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of schedule 1 to the Taxation Administration Act 1953. It applies to withholding payments covered by section 12-55 of schedule 1. Who should use this table? You should use this tax table if you make payments to an individual under a voluntary agreement to withhold. See also: • For a full list of tax tables, refer to Tax tables • Alternatively, our calculator can help you work out the correct amount of tax to withhold from payments to most payees. To access the calculator, refer to Tax withheld calculator • For a full list of tax tables, refer to Tax tables • Alternatively, our calculator can help you work out the correct amount of tax to withhold from payments to most payees. To access the calculator, refer to Tax withheld calculator How to work out the withholding amount To work out the withholding amount, you need to assess whether the payee has informed you of their Commissioner's instalment rate (CIR) and whether the amount includes GST. See also: • For more information, refer to PAYG withholding - voluntary agreements (NAT 3063) • For more information, refer to PAYG withholding - voluntary agreements (NAT 3063) If the payee has informed you of their CIR If the payee has informed you of their CIR, use the following to work out how much to withhold: • If the payee's CIR is greater than or equal to 20% - withhold the amount worked out by multiplying the amount of the payment by the CIR • If the payee's CIR is less than 20% - withhold the amount worked out by multiplying the amount of the payment by 20%. However, if your voluntary agreement with the payee states that their CIR will apply, you must withhold the amount worked out by multiplying the amount of the payment by the CIR • If the payee's CIR is greater than or equal to 20% - withhold the amount worked out by multiplying the amount of the payment by the CIR • If the payee's CIR is less than 20% - withhold the amount worked out by multiplying the amount of the payment by 20%. However, if your voluntary agreement with the payee states that their CIR will apply, you must withhold the amount worked out by multiplying the amount of the payment by the CIR If the payee has informed you that they don't have a CIR You must withhold 20% of the amount of the payment. If the payment includes an amount for GST If the payment includes an amount for GST, you exclude this GST amount when calculating the appropriate rate to withhold. Example Francesca is a marketing consultant who receives income from many sources. She has a voluntary agreement to withhold with Ashfield Accounting (her largest payer) and they have agreed to use her CIR of 16.44%. Ashfield Accounting calculates the amount to be withheld by multiplying the amount of each payment (excluding any GST component) by 16.44%. If Francesca and Ashfield Accounting did not have an agreement to use her CIR, the rate of withholding would be 20%. Example Francesca is a marketing consultant who receives income from many sources. She has a voluntary agreement to withhold with Ashfield Accounting (her largest payer) and they have agreed to use her CIR of 16.44%. Ashfield Accounting calculates the amount to be withheld by multiplying the amount of each payment (excluding any GST component) by 16.44%. If Francesca and Ashfield Accounting did not have an agreement to use her CIR, the rate of withholding would be 20%. Rounding of withholding amounts Withholding amounts calculated by applying this table should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar.", "Related_Explanatory_Statements": "LI 2023/19 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202319/00001", "Unmatched_Content": "I, Emma Rosenzweig, Deputy Commissioner of Taxation, make this instrument. | 5. Scale 1 and 2 apply whether or not the employee is entitled to any leave loading."}
{"Instrument_Reference": "LI 2022/25", "Title": "Taxation Administration Withholding Schedules 2022", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2022", "Date_of_Issue": "9 June 2022", "Signatory": "Emma Rosenzweig Deputy Commissioner of Taxation", "Registration_Number": "F2022L00819", "Registration_Date": "24 June 2022", "Body": "1. Name of instrument: This determination is the Taxation Administration Withholding Schedules 2022. | 2. Commencement: This instrument commences on 1 July 2021. | 3. Repealing of existing instrument: This instrument repeals legislative instrument Taxation Administration Act Withholding Schedules 2021 - F2021L00779, registered on 18 June 2021, and Taxation Administration Act Withholding Schedule - Working Holiday Makers - F2016L01964, registered on 15 December 2016. | 4. Purpose: (a) Withholding schedules specify the formulas and procedures to be used for working out the amount to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953. (b) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Support Act 2003, the Trade Support Loans Act 2014, the Social Security Act 1991 and the Student Assistance Act 1973. | 5. Withholding schedules: Each of the withholding schedules listed in the following table, has effect from the date of commencement of this instrument: Schedule number Quick code number Title 1 63798 Schedule 1 - Statement of formulas for calculating amounts to be withheld 2 63799 Schedule 2 - Tax table for individuals employed in the horticultural or shearing industry 3 63800 Schedule 3 - Tax table for actors, variety artists and other entertainers 4 65801 Schedule 4 - Tax table for return to work payments 5 63801 Schedule 5 - Tax table for back payments, commissions, bonuses and similar payments 6 63802 Schedule 6 - Tax table for annuities 7 63803 Schedule 7 - Tax table for unused leave payments on termination of employment 8 69649 Schedule 8 - Statement of formulas for calculating study and training support loans components 9 63805 Schedule 9 - Tax table for seniors and pensioners 11 63806 Schedule 11 - Tax table for employment termination payments 12 63807 Schedule 12 - Tax table for superannuation lump sums 13 65806 Schedule 13 - Tax table for superannuation income streams 14 44003 Schedule 14 - Tax table for additional amounts to withhold as a result of an agreement to increase withholding 15 69650 Schedule 15 - Tax table for working holiday makers 29 37430 Schedule 29 - Tax table for payments made under voluntary agreements These schedules are available on the ATO website, ato.gov.au/taxtables For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. Using this schedule If you develop your own payroll software package, this schedule provides the formulas you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis. To assist employers who don't have a payroll software package, our website provides the following tools which are based on the formulas in this schedule: • a tax withheld calculator, and • tax tables • a tax withheld calculator, and • tax tables Payments covered include: • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). Do not use this schedule for payments made to individuals employed under a working holiday makers visa. You must use the Tax table for working holiday makers for all payments made to them, including lump sum payments. See also You can download a printable version of Statement of formulas for calculating amounts to be withheld (NAT 1004) in Portable Document Format (PDF). Coefficients for calculation of amounts to be withheld (withholding amounts) from weekly payments Where the tax-free threshold is not claimed in Tax file number declaration - Scale 1 Weekly earnings (x) less than $ a b 88 0.1900 0.1900 371 0.2348 3.9639 515 0.2190 -1.9003 932 0.3477 64.4297 1,957 0.3450 61.9132 3,111 0.3900 150.0093 3,111 & over 0.4700 398.9324 Where the employee claimed the tax-free threshold in Tax file number declaration - Scale 2 Weekly earnings (x) less than $ a b 359 - - 438 0.1900 68.3462 548 0.2900 112.1942 721 0.2100 68.3465 865 0.2190 74.8369 1,282 0.3477 186.2119 2,307 0.3450 182.7504 3,461 0.3900 286.5965 3,461 & over 0.4700 563.5196 Foreign residents - Scale 3 Weekly earnings (x) less than $ a b 2,307 0.3250 0.3250 3,461 0.3700 103.8462 3,461 & over 0.4500 380.7692 Where a tax file number (TFN) was not provided by employee - Scale 4 Earnings Tax rate Resident $1 & over 0.4700 Foreign resident $1 & over 0.4500 Where the employee claimed the FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 Weekly earnings (x) less than $ a b 359 - - 721 0.1900 68.3462 865 0.1990 74.8365 1,282 0.3277 186.2115 2,307 0.3250 182.7500 3,461 0.3700 286.5962 3,461 & over 0.4500 563.5192 Where the employee claimed the HALF exemption from Medicare levy in Medicare levy variation declaration -Scale 6 Weekly earnings (x) less than $ a b 359 - - 721 0.1900 68.3462 739 0.1990 74.8365 865 0.2490 111.8308 924 0.3777 223.2058 1,282 0.3377 186.2119 2,307 0.3350 182.7504 3,461 0.3800 286.5965 3,461 & over 0.4600 563.5196 Notes | 1. Scale 1 contains a negative value for one of the b coefficients. This is intentional.: 2. If you have 27 fortnightly, or 53 weekly pays in a financial year, refer to withholding additional amounts from employee earnings. | 3. Scales 1, 2, 3, 5 and 6 may be applied only where employees have provided their TFN.: 4. For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result. | 6. Tax offsets may be allowed only where scales 2, 5 or 6 are applied.: 7. Scale 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for residents only. 8. For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $22,801 ($438 per week) or less. Where the taxable income exceeds $22,801 but is less than $28,501 ($548 per week), the levy is shaded in at the rate of 10% of the excess over $22,801. Where a person's taxable income is $28,501 ($548 per week) or more, Medicare is levied at the rate of 2% of total taxable income. 9. The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows: Medicare levy parameters Parameter Scale 2 Scale 6 Weekly earnings threshold 438 739 Weekly earnings shade-in threshold 548 924 Medicare levy family threshold 38,474 38,474 Weekly family threshold divisor 52 52 Additional child 3,533 3,533 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 438.4800 739.8800 Medicare levy 0.0200 0.0100 About this schedule Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table, can be calculated using the formulas and coefficients contained in this schedule. Separate formulas apply to: • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. Find out about • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to Tax offsets and Medicare levy adjustment. For sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments, see Withholding amounts and Medicare levy adjustments. Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table. This applies if earnings exceed $3,275 weekly or $6,550 fortnightly. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Use these rounding rules across all scales except scale 4 (where employee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated. When there are 53 pays in a financial year In some years, you may have 53 pays instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. You should let your employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amount in the table below. Extra withholding amount, 53 pays Weekly earnings $ Additional withholding $ 875 to 2,299 3 2,300 to 3,449 5 3,450 and over 10 When there are 27 pays in a financial year In some years, you may have 27 pays instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. You should let employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amounts in the table below. Extra withholding amount, 27 pays Fortnightly earnings $ Additional withholding $ 1,750 to 4,549 13 4,550 to 6,749 21 6,750 and over 40 Working out the weekly earnings The method of working out the weekly earnings (x) for the purpose of applying the formulas is as follows: Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Calculating withholding fortnightly, monthly or quarterly amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. Tax offsets The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows: • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. Medicare levy adjustment A Medicare levy adjustment is not allowed where withholding amounts have been calculated using scales 1, 3, 4 or 5. The amount obtained using scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable. When an employee is entitled to an adjustment An employee who has lodged both a completed Withholding declaration and a Medicare levy variation declaration, may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following: • $438 or more where scale 2 is applied • $739 or more where scale 6 is applied. • $438 or more where scale 2 is applied • $739 or more where scale 6 is applied. To claim the adjustment, the employee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration. Calculating the Medicare levy adjustment To calculate the Medicare levy adjustment, your software package will need to be able to distinguish those employees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration. Where employees have answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration. You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for employees with weekly earnings of one of the following: • $548 or more where scale 2 is applied • $1924 or more where scale 6 is applied. • $548 or more where scale 2 is applied • $1924 or more where scale 6 is applied. Values used in the calculations may be regarded as variables. Weekly family threshold (WFT) Where scale 2 or scale 6 is applied Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: - WFT = $739.88 (38,414 ÷ 52) (rounded to the nearest cent). - WFT = $739.88 (38,414 ÷ 52) (rounded to the nearest cent). Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 3,533 and add the result to 38,474 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,533 × 2] + 38,474) ÷ 52 WFT = WFT = 875.7692 or $875.77 (rounded to the nearest cent) a. multiply the number of children shown at question 12 by 3,533 and add the result to 38,474 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,533 × 2] + 38,474) ÷ 52 WFT = WFT = 875.7692 or $875.77 (rounded to the nearest cent) Shading out point (SOP) The SOP relative to an employee's WFT is calculated as follows: Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result. Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,533 × 6] + 38,474) ÷ 52 WFT = 1,147.5385 or $1,147.54 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,174.54 × 0.1) ÷ 0.0800 SOP = 1,434.4250 or $1,434 (ignoring cents) Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,533 × 6] + 38,474) ÷ 52 WFT = 1,147.5385 or $1,147.54 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,174.54 × 0.1) ÷ 0.0800 SOP = 1,434.4250 or $1,434 (ignoring cents) Weekly levy adjustment (WLA) Where scale 2 is applied Where weekly earnings are $422 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas: 1. If x is less than $548, WLA = ( x - 438.48) × 0.1 2. If x is $548 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) 1. If x is less than $548, WLA = ( x - 438.48) × 0.1 2. If x is $548 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) Where scale 6 is applied Where weekly earnings are $739 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas: 1. If x is less than $924, WLA = ( x - 739.88) × 0.05 2. If x is $924 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0100) - ([ x - WFT] × 0.0400) 1. If x is less than $924, WLA = ( x - 739.88) × 0.05 2. If x is $924 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0100) - ([ x - WFT] × 0.0400) In each case WLA should be rounded to the nearest dollar. Values ending in 50 cents should be rounded to the next higher dollar. Examples Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $548, WLA is calculated using formula (1): WLA = (465.99 - 438.48) × 0.1 = 2.7510 or $3.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $925.25 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 925.99 WFT = ([3,533 × 3] + 38,474) ÷ 52 = 943.7115 or $943.71 (rounded to the nearest cent) As x is greater than $924 and less than WFT, WLA is calculated using formula (2): WLA = 925.99 × 0.01 = 9.2599 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $1200.47 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 1200.99 WFT = ([3,533 × 4] + 38,474) ÷ 52 = 1,011.6538 or $1,011.65 (rounded to the nearest cent). SOP = (1,011.65 × 0.1) ÷ 0.08 = 1,264.5625 or $1,264 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (1,011.65 × 0.020) - ([1,200.99 - 1,011.65] × 0.0800) = 5.0858 or $5.00 (rounded to the nearest dollar) Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $548, WLA is calculated using formula (1): WLA = (465.99 - 438.48) × 0.1 = 2.7510 or $3.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $925.25 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 925.99 WFT = ([3,533 × 3] + 38,474) ÷ 52 = 943.7115 or $943.71 (rounded to the nearest cent) As x is greater than $924 and less than WFT, WLA is calculated using formula (2): WLA = 925.99 × 0.01 = 9.2599 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $1200.47 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 1200.99 WFT = ([3,533 × 4] + 38,474) ÷ 52 = 1,011.6538 or $1,011.65 (rounded to the nearest cent). SOP = (1,011.65 × 0.1) ÷ 0.08 = 1,264.5625 or $1,264 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (1,011.65 × 0.020) - ([1,200.99 - 1,011.65] × 0.0800) = 5.0858 or $5.00 (rounded to the nearest dollar) Fortnightly levy adjustment Multiply rounded weekly levy adjustment by two. Example Employee's fortnightly earnings are $1,650.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,650.52 ÷ 2 = $825.26 x = 825.99 WFT = ([3,533 × 1] + 38,474) ÷ 52 = 807.8269 or $807.83(rounded to the nearest cent). SOP = (807.83 × 0.1) ÷ 0.08 = 1,009.7875 or $1,009 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (807.83 × 0.020) - ([825.99 - 807.83] × 0.0800) = 14.7038 or $15.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $30.00 ($15.00 × 2) Example Employee's fortnightly earnings are $1,650.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,650.52 ÷ 2 = $825.26 x = 825.99 WFT = ([3,533 × 1] + 38,474) ÷ 52 = 807.8269 or $807.83(rounded to the nearest cent). SOP = (807.83 × 0.1) ÷ 0.08 = 1,009.7875 or $1,009 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (807.83 × 0.020) - ([825.99 - 807.83] × 0.0800) = 14.7038 or $15.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $30.00 ($15.00 × 2) Monthly levy adjustment Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar. Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $739.88 As x is greater than $548 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $739.88 As x is greater than $548 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Quarterly levy adjustment Multiply rounded weekly levy adjustment by 13 General examples Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 186.2119 = 197.6454 or $198.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,079.60) and less than the SOP ($1,349) appropriate to an employee with five children. Formula (3) applies. = (1,079.60 × 0.0200) - ([1,103.99 - 1,079.60] × 0.0800) = 21.5920 - 1.9512 = 19.6408 or $20.00 (rounded to nearest dollar) Net weekly withholding amount $198.00 - $20.00 = $178.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 68.3462 = 37.2919 or $37.00 (rounded to nearest dollar) Fortnightly withholding amount $37.00 × 2 = $74.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $74.00 - $63.00 = $11.00. Example 3 Employee's monthly earnings are $4,500.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $1,009 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,500.33 + 0.01) × 3 ÷ 13 = 1,038.5400 or $1,038 (ignore cents) x = 1,038.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1,038.99) - 186.2119 = 175.0449 or $175.00 (rounded to nearest dollar) Monthly withholding amount $175.00 × 13 ÷ 3 = $758.33 or $758.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $758.00 - $113.00 = $645.00 Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 186.2119 = 197.6454 or $198.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,079.60) and less than the SOP ($1,349) appropriate to an employee with five children. Formula (3) applies. = (1,079.60 × 0.0200) - ([1,103.99 - 1,079.60] × 0.0800) = 21.5920 - 1.9512 = 19.6408 or $20.00 (rounded to nearest dollar) Net weekly withholding amount $198.00 - $20.00 = $178.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 68.3462 = 37.2919 or $37.00 (rounded to nearest dollar) Fortnightly withholding amount $37.00 × 2 = $74.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $74.00 - $63.00 = $11.00. Example 3 Employee's monthly earnings are $4,500.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $1,009 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,500.33 + 0.01) × 3 ÷ 13 = 1,038.5400 or $1,038 (ignore cents) x = 1,038.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1,038.99) - 186.2119 = 175.0449 or $175.00 (rounded to nearest dollar) Monthly withholding amount $175.00 × 13 ÷ 3 = $758.33 or $758.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $758.00 - $113.00 = $645.00 Calculating withholding amounts for payments made on a daily or casual basis The withholding amounts shown in the Tax table for daily and casual workers can be expressed in a mathematical form, using the formulas and coefficients provided. To work out withholding amounts using the formulas: 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at: - Scale 2 where an employee is claiming the tax-free threshold. (The employee must have claimed the tax-free threshold to use the Tax table for daily and casual workers .) 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at: - Scale 2 where an employee is claiming the tax-free threshold. (The employee must have claimed the tax-free threshold to use the Tax table for daily and casual workers .) 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. - Scale 2 where an employee is claiming the tax-free threshold. (The employee must have claimed the tax-free threshold to use the Tax table for daily and casual workers .) Where the employee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Tax table for seniors and pensioners Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Withholding calculated using either method is accepted. Sample data Weekly withholding amounts Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 87 17.00 0.00 28.00 0.00 0.00 88 17.00 0.00 29.00 0.00 0.00 116 24.00 0.00 38.00 0.00 0.00 117 24.00 0.00 38.00 0.00 0.00 249 55.00 0.00 81.00 0.00 0.00 250 55.00 0.00 81.00 0.00 0.00 358 80.00 0.00 116.00 0.00 0.00 359 81.00 0.00 117.00 0.00 0.00 370 83.00 2.00 120.00 2.00 2.00 371 83.00 2.00 121.00 2.00 2.00 437 98.00 15.00 142.00 15.00 15.00 438 98.00 15.00 142.00 15.00 15.00 514 115.00 37.00 167.00 30.00 30.00 515 115.00 37.00 167.00 30.00 30.00 547 126.00 47.00 178.00 36.00 36.00 548 126.00 47.00 178.00 36.00 36.00 720 186.00 83.00 234.00 69.00 69.00 721 187.00 83.00 234.00 69.00 69.00 738 193.00 87.00 240.00 72.00 72.00 739 193.00 87.00 240.00 72.00 72.00 864 236.00 115.00 281.00 97.00 104.00 865 237.00 115.00 281.00 98.00 104.00 923 257.00 135.00 300.00 117.00 126.00 924 257.00 135.00 300.00 117.00 126.00 931 260.00 138.00 303.00 119.00 129.00 932 260.00 138.00 303.00 120.00 129.00 1,281 380.00 260.00 416.00 234.00 247.00 1,282 381.00 260.00 417.00 234.00 247.00 1,844 575.00 454.00 599.00 417.00 435.00 1,845 575.00 454.00 600.00 417.00 436.00 1,956 613.00 492.00 636.00 453.00 473.00 1,957 614.00 493.00 636.00 454.00 473.00 2,119 677.00 549.00 689.00 506.00 527.00 2,120 677.00 549.00 689.00 507.00 528.00 2,306 750.00 613.00 749.00 567.00 590.00 2,307 750.00 614.00 750.00 567.00 590.00 2,490 821.00 685.00 818.00 635.00 660.00 2,491 822.00 685.00 818.00 635.00 660.00 2,652 885.00 748.00 878.00 695.00 722.00 2,653 885.00 748.00 878.00 695.00 722.00 2,736 917.00 781.00 909.00 726.00 753.00 2,737 918.00 781.00 909.00 726.00 754.00 2,898 981.00 844.00 969.00 786.00 815.00 2,899 981.00 844.00 969.00 786.00 815.00 2,913 986.00 850.00 974.00 792.00 821.00 2,914 987.00 850.00 975.00 792.00 821.00 3,111 1,064.00 927.00 1,048.00 865.00 896.00 3,461 1,228.00 1,064.00 1,177.00 994.00 1,029.00 Fortnightly withholding amounts Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 174 34.00 0.00 56.00 0.00 0.00 176 34.00 0.00 58.00 0.00 0.00 232 48.00 0.00 76.00 0.00 0.00 234 48.00 0.00 76.00 0.00 0.00 498 110.00 0.00 162.00 0.00 0.00 500 110.00 0.00 162.00 0.00 0.00 716 160.00 0.00 232.00 0.00 0.00 718 162.00 0.00 234.00 0.00 0.00 740 166.00 4.00 240.00 4.00 4.00 742 166.00 4.00 242.00 4.00 4.00 874 196.00 30.00 284.00 30.00 30.00 876 196.00 30.00 284.00 30.00 30.00 1,028 230.00 74.00 334.00 60.00 60.00 1,030 230.00 74.00 334.00 60.00 60.00 1,094 252.00 94.00 356.00 72.00 72.00 1,096 252.00 94.00 356.00 72.00 72.00 1,440 372.00 166.00 468.00 138.00 138.00 1,442 374.00 166.00 468.00 138.00 138.00 1,476 386.00 174.00 480.00 144.00 144.00 1,478 386.00 174.00 480.00 144.00 144.00 1,728 472.00 230.00 562.00 194.00 208.00 1,730 474.00 230.00 562.00 196.00 208.00 1,846 514.00 270.00 600.00 234.00 252.00 1,848 514.00 270.00 600.00 234.00 252.00 1,862 520.00 276.00 606.00 238.00 258.00 1,864 520.00 276.00 606.00 240.00 258.00 2,562 760.00 520.00 832.00 468.00 494.00 2,564 762.00 520.00 834.00 468.00 494.00 3,688 1,150.00 908.00 1,198.00 834.00 870.00 3,690 1,150.00 908.00 1,200.00 834.00 872.00 3,912 1,226.00 984.00 1,272.00 906.00 946.00 3,914 1,228.00 986.00 1,272.00 908.00 946.00 4,238 1,354.00 1,098.00 1,378.00 1,012.00 1,054.00 4,240 1,354.00 1,098.00 1,378.00 1,014.00 1,056.00 4,612 1,500.00 1,226.00 1,498.00 1,134.00 1,180.00 4,614 1,500.00 1,228.00 1,500.00 1,134.00 1,180.00 4,980 1,642.00 1,370.00 1,636.00 1,270.00 1,320.00 4,982 1,644.00 1,370.00 1,636.00 1,270.00 1,320.00 5,304 1,770.00 1,496.00 1,756.00 1,390.00 1,444.00 5,306 1,770.00 1,496.00 1,756.00 1,390.00 1,444.00 5,472 1,834.00 1,562.00 1,818.00 1,452.00 1,506.00 5,474 1,836.00 1,562.00 1,818.00 1,452.00 1,508.00 5,796 1,962.00 1,688.00 1,938.00 1,572.00 1,630.00 5,798 1,962.00 1,688.00 1,938.00 1,572.00 1,630.00 5,826 1,972.00 1,700.00 1,948.00 1,584.00 1,642.00 5,828 1,974.00 1,700.00 1,950.00 1,584.00 1,642.00 6,222 2,128.00 1,854.00 2,096.00 1,730.00 1,792.00 6,922 2,456.00 2,128.00 2,354.00 1,988.00 2,058.00 Monthly withholding amounts Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 377.00 74.00 0.00 121.00 0.00 0.00 381.33 74.00 0.00 126.00 0.00 0.00 502.67 104.00 0.00 165.00 0.00 0.00 507.00 104.00 0.00 165.00 0.00 0.00 1,079.00 238.00 0.00 351.00 0.00 0.00 1,083.33 238.00 0.00 351.00 0.00 0.00 1,551.33 347.00 0.00 503.00 0.00 0.00 1,555.67 351.00 0.00 507.00 0.00 0.00 1,603.33 360.00 9.00 520.00 9.00 9.00 1,607.67 360.00 9.00 524.00 9.00 9.00 1,893.67 425.00 65.00 615.00 65.00 65.00 1,898.00 425.00 65.00 615.00 65.00 65.00 2,227.33 498.00 160.00 724.00 130.00 130.00 2,231.67 498.00 160.00 724.00 130.00 130.00 2,370.33 546.00 204.00 771.00 156.00 156.00 2,374.67 546.00 204.00 771.00 156.00 156.00 3,120.00 806.00 360.00 1,014.00 299.00 299.00 3,124.33 810.00 360.00 1,014.00 299.00 299.00 3,198.00 836.00 377.00 1,040.00 312.00 312.00 3,202.33 836.00 377.00 1,040.00 312.00 312.00 3,744.00 1,023.00 498.00 1,218.00 420.00 451.00 3,748.33 1,027.00 498.00 1,218.00 425.00 451.00 3,999.67 1,114.00 585.00 1,300.00 507.00 546.00 4,004.00 1,114.00 585.00 1,300.00 507.00 546.00 4,034.33 1,127.00 598.00 1,313.00 516.00 559.00 4,038.67 1,127.00 598.00 1,313.00 520.00 559.00 5,551.00 1,647.00 1,127.00 1,803.00 1,014.00 1,070.00 5,555.33 1,651.00 1,127.00 1,807.00 1,014.00 1,070.00 7,990.67 2,492.00 1,967.00 2,596.00 1,807.00 1,885.00 7,995.00 2,492.00 1,967.00 2,600.00 1,807.00 1,889.00 8,476.00 2,656.00 2,132.00 2,756.00 1,963.00 2,050.00 8,480.33 2,661.00 2,136.00 2,756.00 1,967.00 2,050.00 9,182.33 2,934.00 2,379.00 2,986.00 2,193.00 2,284.00 9,186.67 2,934.00 2,379.00 2,986.00 2,197.00 2,288.00 9,992.67 3,250.00 2,656.00 3,246.00 2,457.00 2,557.00 9,997.00 3,250.00 2,661.00 3,250.00 2,457.00 2,557.00 10,790.00 3,558.00 2,968.00 3,545.00 2,752.00 2,860.00 10,794.33 3,562.00 2,968.00 3,545.00 2,752.00 2,860.00 11,492.00 3,835.00 3,241.00 3,805.00 3,012.00 3,129.00 11,496.33 3,835.00 3,241.00 3,805.00 3,012.00 3,129.00 11,856.00 3,974.00 3,384.00 3,939.00 3,146.00 3,263.00 11,860.33 3,978.00 3,384.00 3,939.00 3,146.00 3,267.00 12,558.00 4,251.00 3,657.00 4,199.00 3,406.00 3,532.00 12,562.33 4,251.00 3,657.00 4,199.00 3,406.00 3,532.00 12,623.00 4,273.00 3,683.00 4,221.00 3,432.00 3,558.00 12,627.33 4,277.00 3,683.00 4,225.00 3,432.00 3,558.00 13,481.00 4,611.00 4,017.00 4,541.00 3,748.00 3,883.00 14,997.67 5,321.00 4,611.00 5,100.00 4,307.00 4,459.00 Sample data - Scale 2 Weekly Medicare levy adjustment Adjustment amount, weekly Weekly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 437 0.00 0.00 0.00 0.00 0.00 0.00 438 0.00 0.00 0.00 0.00 0.00 0.00 492 5.00 5.00 5.00 5.00 5.00 5.00 493 6.00 6.00 6.00 6.00 6.00 6.00 547 11.00 11.00 11.00 11.00 11.00 11.00 548 11.00 11.00 11.00 11.00 11.00 11.00 575 12.00 12.00 12.00 12.00 12.00 12.00 576 12.00 12.00 12.00 12.00 12.00 12.00 603 12.00 12.00 12.00 12.00 12.00 12.00 604 12.00 12.00 12.00 12.00 12.00 12.00 631 13.00 13.00 13.00 13.00 13.00 13.00 632 13.00 13.00 13.00 13.00 13.00 13.00 659 13.00 13.00 13.00 13.00 13.00 13.00 660 13.00 13.00 13.00 13.00 13.00 13.00 687 14.00 14.00 14.00 14.00 14.00 14.00 688 14.00 14.00 14.00 14.00 14.00 14.00 715 14.00 14.00 14.00 14.00 14.00 14.00 716 14.00 14.00 14.00 14.00 14.00 14.00 743 14.00 15.00 15.00 15.00 15.00 15.00 744 14.00 15.00 15.00 15.00 15.00 15.00 771 12.00 15.00 15.00 15.00 15.00 15.00 772 12.00 15.00 15.00 15.00 15.00 15.00 799 10.00 16.00 16.00 16.00 16.00 16.00 800 10.00 16.00 16.00 16.00 16.00 16.00 827 8.00 15.00 17.00 17.00 17.00 17.00 828 8.00 14.00 17.00 17.00 17.00 17.00 855 6.00 12.00 17.00 17.00 17.00 17.00 856 5.00 12.00 17.00 17.00 17.00 17.00 883 3.00 10.00 17.00 18.00 18.00 18.00 884 3.00 10.00 17.00 18.00 18.00 18.00 911 1.00 8.00 15.00 18.00 18.00 18.00 912 1.00 8.00 15.00 18.00 18.00 18.00 939 0.00 6.00 12.00 19.00 19.00 19.00 940 0.00 6.00 12.00 19.00 19.00 19.00 967 0.00 3.00 10.00 17.00 19.00 19.00 968 0.00 3.00 10.00 17.00 19.00 19.00 995 0.00 1.00 8.00 15.00 20.00 20.00 996 0.00 1.00 8.00 15.00 20.00 20.00 1,023 0.00 0.00 6.00 12.00 19.00 20.00 1,024 0.00 0.00 6.00 12.00 19.00 20.00 1,051 0.00 0.00 3.00 10.00 17.00 21.00 1,052 0.00 0.00 3.00 10.00 17.00 21.00 1,079 0.00 0.00 1.00 8.00 15.00 22.00 1,080 0.00 0.00 1.00 8.00 15.00 21.00 1,263 0.00 0.00 0.00 0.00 0.00 7.00 1,264 0.00 0.00 0.00 0.00 0.00 7.00 1,348 0.00 0.00 0.00 0.00 0.00 0.00 1,349 0.00 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare levy adjustment Adjustment amount, fortnightly Fortnightly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 874 0.00 0.00 0.00 0.00 0.00 0.00 876 0.00 0.00 0.00 0.00 0.00 0.00 984 10.00 10.00 10.00 10.00 10.00 10.00 986 12.00 12.00 12.00 12.00 12.00 12.00 1,094 22.00 22.00 22.00 22.00 22.00 22.00 1,096 22.00 22.00 22.00 22.00 22.00 22.00 1,150 24.00 24.00 24.00 24.00 24.00 24.00 1,152 24.00 24.00 24.00 24.00 24.00 24.00 1,206 24.00 24.00 24.00 24.00 24.00 24.00 1,208 24.00 24.00 24.00 24.00 24.00 24.00 1,262 26.00 26.00 26.00 26.00 26.00 26.00 1,264 26.00 26.00 26.00 26.00 26.00 26.00 1,318 26.00 26.00 26.00 26.00 26.00 26.00 1,320 26.00 26.00 26.00 26.00 26.00 26.00 1,374 28.00 28.00 28.00 28.00 28.00 28.00 1,376 28.00 28.00 28.00 28.00 28.00 28.00 1,430 28.00 28.00 28.00 28.00 28.00 28.00 1,432 28.00 28.00 28.00 28.00 28.00 28.00 1,486 28.00 30.00 30.00 30.00 30.00 30.00 1,488 28.00 30.00 30.00 30.00 30.00 30.00 1,542 24.00 30.00 30.00 30.00 30.00 30.00 1,544 24.00 30.00 30.00 30.00 30.00 30.00 1,598 20.00 32.00 32.00 32.00 32.00 32.00 1,600 20.00 32.00 32.00 32.00 32.00 32.00 1,654 16.00 30.00 34.00 34.00 34.00 34.00 1,656 16.00 28.00 34.00 34.00 34.00 34.00 1,710 12.00 24.00 34.00 34.00 34.00 34.00 1,712 10.00 24.00 34.00 34.00 34.00 34.00 1,766 6.00 20.00 34.00 36.00 36.00 36.00 1,768 6.00 20.00 34.00 36.00 36.00 36.00 1,822 2.00 16.00 30.00 36.00 36.00 36.00 1,824 2.00 16.00 30.00 36.00 36.00 36.00 1,878 0.00 12.00 24.00 38.00 38.00 38.00 1,880 0.00 12.00 24.00 38.00 38.00 38.00 1,934 0.00 6.00 20.00 34.00 38.00 38.00 1,936 0.00 6.00 20.00 34.00 38.00 38.00 1,990 0.00 2.00 16.00 30.00 40.00 40.00 1,992 0.00 2.00 16.00 30.00 40.00 40.00 2,046 0.00 0.00 12.00 24.00 38.00 40.00 2,048 0.00 0.00 12.00 24.00 38.00 40.00 2,102 0.00 0.00 6.00 20.00 34.00 42.00 2,104 0.00 0.00 6.00 20.00 34.00 42.00 2,158 0.00 0.00 2.00 16.00 30.00 44.00 2,160 0.00 0.00 2.00 16.00 30.00 42.00 2,526 0.00 0.00 0.00 0.00 0.00 14.00 2,528 0.00 0.00 0.00 0.00 0.00 14.00 2,696 0.00 0.00 0.00 0.00 0.00 0.00 2,698 0.00 0.00 0.00 0.00 0.00 0.00 Monthly Medicare levy adjustment Monthly Medicare levy adjustment Monthly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1,893.67 0.00 0.00 0.00 0.00 0.00 0.00 1,898.00 0.00 0.00 0.00 0.00 0.00 0.00 2,132.00 22.00 22.00 22.00 22.00 22.00 22.00 2,136.33 26.00 26.00 26.00 26.00 26.00 26.00 2,370.33 48.00 48.00 48.00 48.00 48.00 48.00 2,374.67 48.00 48.00 48.00 48.00 48.00 48.00 2,491.67 52.00 52.00 52.00 52.00 52.00 52.00 2,496.00 52.00 52.00 52.00 52.00 52.00 52.00 2,613.00 52.00 52.00 52.00 52.00 52.00 52.00 2,617.33 52.00 52.00 52.00 52.00 52.00 52.00 2,734.33 56.00 56.00 56.00 56.00 56.00 56.00 2,738.67 56.00 56.00 56.00 56.00 56.00 56.00 2,855.67 56.00 56.00 56.00 56.00 56.00 56.00 2,860.00 56.00 56.00 56.00 56.00 56.00 56.00 2,977.00 61.00 61.00 61.00 61.00 61.00 61.00 2,981.33 61.00 61.00 61.00 61.00 61.00 61.00 3,098.33 61.00 61.00 61.00 61.00 61.00 61.00 3,102.67 61.00 61.00 61.00 61.00 61.00 61.00 3,219.67 61.00 65.00 65.00 65.00 65.00 65.00 3,224.00 61.00 65.00 65.00 65.00 65.00 65.00 3,341.00 52.00 65.00 65.00 65.00 65.00 65.00 3,345.33 52.00 65.00 65.00 65.00 65.00 65.00 3,462.33 43.00 69.00 69.00 69.00 69.00 69.00 3,466.67 43.00 69.00 69.00 69.00 69.00 69.00 3,583.67 35.00 65.00 74.00 74.00 74.00 74.00 3,588.00 35.00 61.00 74.00 74.00 74.00 74.00 3,705.00 26.00 52.00 74.00 74.00 74.00 74.00 3,709.33 22.00 52.00 74.00 74.00 74.00 74.00 3,826.33 13.00 43.00 74.00 78.00 78.00 78.00 3,830.67 13.00 43.00 74.00 78.00 78.00 78.00 3,947.67 4.00 35.00 65.00 78.00 78.00 78.00 3,952.00 4.00 35.00 65.00 78.00 78.00 78.00 4,069.00 0.00 26.00 52.00 82.00 82.00 82.00 4,073.33 0.00 26.00 52.00 82.00 82.00 82.00 4,190.33 0.00 13.00 43.00 74.00 82.00 82.00 4,194.67 0.00 13.00 43.00 74.00 82.00 82.00 4,311.67 0.00 4.00 35.00 65.00 87.00 87.00 4,316.00 0.00 4.00 35.00 65.00 87.00 87.00 4,433.00 0.00 0.00 26.00 52.00 82.00 87.00 4,437.33 0.00 0.00 26.00 52.00 82.00 87.00 4,554.33 0.00 0.00 13.00 43.00 74.00 91.00 4,558.67 0.00 0.00 13.00 43.00 74.00 91.00 4,675.67 0.00 0.00 4.00 35.00 65.00 95.00 4,680.00 0.00 0.00 4.00 35.00 65.00 91.00 5,473.00 0.00 0.00 0.00 0.00 0.00 30.00 5,477.33 0.00 0.00 0.00 0.00 0.00 30.00 5,841.33 0.00 0.00 0.00 0.00 0.00 0.00 5,845.67 0.00 0.00 0.00 0.00 0.00 0.00 Sample data - Scale 6 Weekly Medicare half-levy adjustment Adjustment amount, weekly half-levy Weekly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 738 0.00 0.00 0.00 0.00 0.00 739 0.00 0.00 0.00 0.00 0.00 830 5.00 5.00 5.00 5.00 5.00 831 5.00 5.00 5.00 5.00 5.00 923 9.00 9.00 9.00 9.00 9.00 924 3.00 7.00 9.00 9.00 9.00 940 3.00 6.00 9.00 9.00 9.00 941 3.00 6.00 9.00 9.00 9.00 957 2.00 5.00 9.00 10.00 10.00 958 2.00 5.00 9.00 10.00 10.00 974 1.00 5.00 8.00 10.00 10.00 975 1.00 5.00 8.00 10.00 10.00 991 1.00 4.00 8.00 10.00 10.00 992 1.00 4.00 7.00 10.00 10.00 1,008 0.00 3.00 7.00 10.00 10.00 1,009 0.00 3.00 7.00 10.00 10.00 1,025 0.00 3.00 6.00 10.00 10.00 1,026 0.00 3.00 6.00 10.00 10.00 1,042 0.00 2.00 5.00 9.00 10.00 1,043 0.00 2.00 5.00 9.00 10.00 1,059 0.00 1.00 5.00 8.00 11.00 1,060 0.00 1.00 5.00 8.00 11.00 1,076 0.00 1.00 4.00 8.00 11.00 1,077 0.00 1.00 4.00 7.00 11.00 1,093 0.00 0.00 3.00 7.00 10.00 1,094 0.00 0.00 3.00 7.00 10.00 1,110 0.00 0.00 3.00 6.00 10.00 1,111 0.00 0.00 3.00 6.00 10.00 1,127 0.00 0.00 2.00 5.00 9.00 1,128 0.00 0.00 2.00 5.00 9.00 1,144 0.00 0.00 1.00 5.00 8.00 1,145 0.00 0.00 1.00 5.00 8.00 1,161 0.00 0.00 1.00 4.00 8.00 1,162 0.00 0.00 1.00 4.00 7.00 1,178 0.00 0.00 0.00 3.00 7.00 1,179 0.00 0.00 0.00 3.00 7.00 1,195 0.00 0.00 0.00 3.00 6.00 1,196 0.00 0.00 0.00 3.00 6.00 1,212 0.00 0.00 0.00 2.00 5.00 1,213 0.00 0.00 0.00 2.00 5.00 1,229 0.00 0.00 0.00 1.00 5.00 1,230 0.00 0.00 0.00 1.00 5.00 1,246 0.00 0.00 0.00 1.00 4.00 1,247 0.00 0.00 0.00 1.00 4.00 1,263 0.00 0.00 0.00 0.00 3.00 1,264 0.00 0.00 0.00 0.00 3.00 1,348 0.00 0.00 0.00 0.00 0.00 1,349 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare half-levy adjustment Adjustment amount, fortnightly half-levy Fortnightly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1,476 0.00 0.00 0.00 0.00 0.00 1,478 0.00 0.00 0.00 0.00 0.00 1,660 10.00 10.00 10.00 10.00 10.00 1,662 10.00 10.00 10.00 10.00 10.00 1,846 18.00 18.00 18.00 18.00 18.00 1,848 6.00 14.00 18.00 18.00 18.00 1,880 6.00 12.00 18.00 18.00 18.00 1,882 6.00 12.00 18.00 18.00 18.00 1,914 4.00 10.00 18.00 20.00 20.00 1,916 4.00 10.00 18.00 20.00 20.00 1,948 2.00 10.00 16.00 20.00 20.00 1,950 2.00 10.00 16.00 20.00 20.00 1,982 2.00 8.00 16.00 20.00 20.00 1,984 2.00 8.00 14.00 20.00 20.00 2,016 0.00 6.00 14.00 20.00 20.00 2,018 0.00 6.00 14.00 20.00 20.00 2,050 0.00 6.00 12.00 20.00 20.00 2,052 0.00 6.00 12.00 20.00 20.00 2,084 0.00 4.00 10.00 18.00 20.00 2,086 0.00 4.00 10.00 18.00 20.00 2,118 0.00 2.00 10.00 16.00 22.00 2,120 0.00 2.00 10.00 16.00 22.00 2,152 0.00 2.00 8.00 16.00 22.00 2,154 0.00 2.00 8.00 14.00 22.00 2,186 0.00 0.00 6.00 14.00 20.00 2,188 0.00 0.00 6.00 14.00 20.00 2,220 0.00 0.00 6.00 12.00 20.00 2,222 0.00 0.00 6.00 12.00 20.00 2,254 0.00 0.00 4.00 10.00 18.00 2,256 0.00 0.00 4.00 10.00 18.00 2,288 0.00 0.00 2.00 10.00 16.00 2,290 0.00 0.00 2.00 10.00 16.00 2,322 0.00 0.00 2.00 8.00 16.00 2,324 0.00 0.00 2.00 8.00 14.00 2,356 0.00 0.00 0.00 6.00 14.00 2,358 0.00 0.00 0.00 6.00 14.00 2,390 0.00 0.00 0.00 6.00 12.00 2,392 0.00 0.00 0.00 6.00 12.00 2,424 0.00 0.00 0.00 4.00 10.00 2,426 0.00 0.00 0.00 4.00 10.00 2,458 0.00 0.00 0.00 2.00 10.00 2,460 0.00 0.00 0.00 2.00 10.00 2,492 0.00 0.00 0.00 2.00 8.00 2,494 0.00 0.00 0.00 2.00 8.00 2,526 0.00 0.00 0.00 0.00 6.00 2,528 0.00 0.00 0.00 0.00 6.00 2,696 0.00 0.00 0.00 0.00 0.00 2,698 0.00 0.00 0.00 0.00 0.00 Monthly Medicare half-levy adjustment Adjustment amount, monthly half-levy Monthly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 3,198.00 0.00 0.00 0.00 0.00 0.00 3,202.33 0.00 0.00 0.00 0.00 0.00 3,596.67 22.00 22.00 22.00 22.00 22.00 3,601.00 22.00 22.00 22.00 22.00 22.00 3,999.67 39.00 39.00 39.00 39.00 39.00 4,004.00 13.00 30.00 39.00 39.00 39.00 4,073.33 13.00 26.00 39.00 39.00 39.00 4,077.67 13.00 26.00 39.00 39.00 39.00 4,147.00 9.00 22.00 39.00 43.00 43.00 4,151.33 9.00 22.00 39.00 43.00 43.00 4,220.67 4.00 22.00 35.00 43.00 43.00 4,225.00 4.00 22.00 35.00 43.00 43.00 4,294.33 4.00 17.00 35.00 43.00 43.00 4,298.67 4.00 17.00 30.00 43.00 43.00 4,368.00 0.00 13.00 30.00 43.00 43.00 4,372.33 0.00 13.00 30.00 43.00 43.00 4,441.67 0.00 13.00 26.00 43.00 43.00 4,446.00 0.00 13.00 26.00 43.00 43.00 4,515.33 0.00 9.00 22.00 39.00 43.00 4,519.67 0.00 9.00 22.00 39.00 43.00 4,589.00 0.00 4.00 22.00 35.00 48.00 4,593.33 0.00 4.00 22.00 35.00 48.00 4,662.67 0.00 4.00 17.00 35.00 48.00 4,667.00 0.00 4.00 17.00 30.00 48.00 4,736.33 0.00 0.00 13.00 30.00 43.00 4,740.67 0.00 0.00 13.00 30.00 43.00 4,810.00 0.00 0.00 13.00 26.00 43.00 4,814.33 0.00 0.00 13.00 26.00 43.00 4,883.67 0.00 0.00 9.00 22.00 39.00 4,888.00 0.00 0.00 9.00 22.00 39.00 4,957.33 0.00 0.00 4.00 22.00 35.00 4,961.67 0.00 0.00 4.00 22.00 35.00 5,031.00 0.00 0.00 4.00 17.00 35.00 5,035.33 0.00 0.00 4.00 17.00 30.00 5,104.67 0.00 0.00 0.00 13.00 30.00 5,109.00 0.00 0.00 0.00 13.00 30.00 5,178.33 0.00 0.00 0.00 13.00 26.00 5,182.67 0.00 0.00 0.00 13.00 26.00 5,252.00 0.00 0.00 0.00 9.00 22.00 5,256.33 0.00 0.00 0.00 9.00 22.00 5,325.67 0.00 0.00 0.00 4.00 22.00 5,330.00 0.00 0.00 0.00 4.00 22.00 5,399.33 0.00 0.00 0.00 4.00 17.00 5,403.67 0.00 0.00 0.00 4.00 17.00 5,473.00 0.00 0.00 0.00 0.00 13.00 5,477.33 0.00 0.00 0.00 0.00 13.00 5,841.33 0.00 0.00 0.00 0.00 0.00 5,845.67 0.00 0.00 0.00 0.00 0.00 Other statements of formulas Statements of formulas for other classes of payees are also available. These include PAYG withholding: • Statement of formulas for calculating study and training support loans components • Tax table for individuals employed in the horticultural or shearing industry • Tax table for actors, variety artists and other entertainers • Tax table for seniors and pensioners • Tax table for working holiday makers. • Statement of formulas for calculating study and training support loans components • Tax table for individuals employed in the horticultural or shearing industry • Tax table for actors, variety artists and other entertainers • Tax table for seniors and pensioners • Tax table for working holiday makers. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee, (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, use scale 3 • If they have not given you a valid TFN, use scale 4. • If they have given you a valid TFN, use scale 3 • If they have not given you a valid TFN, use scale 4. Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. Withholding declarations An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt, or changes to them • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt, or changes to them • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee has a study and training support loan debt If your employee has a HELP, VSL, FS, SSL or TSL debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Next step: To calculate additional withholding amounts for: • HELP, VSL, FS, SSL or TSL debts, refer to either - Study and training support loans weekly tax table - Study and training support loans fortnightly tax table - Study and training support loans monthly tax table. • Statement of formulas, refer to - Schedule 8 - Statement of formulas for calculating study and training support loans components • HELP, VSL, FS, SSL or TSL debts, refer to either - Study and training support loans weekly tax table - Study and training support loans fortnightly tax table - Study and training support loans monthly tax table. • Statement of formulas, refer to - Schedule 8 - Statement of formulas for calculating study and training support loans components - Study and training support loans weekly tax table - Study and training support loans fortnightly tax table - Study and training support loans monthly tax table. - Schedule 8 - Statement of formulas for calculating study and training support loans components Employees who are entitled to a reduction of Medicare levy or do not have to pay the Medicare levy because of low family income, will not have to make a compulsory HELP, VSL, FS, SSL or TSL repayment for that year. The exemption from making a compulsory study and training support loans repayment may be claimed on the Medicare levy variation declaration. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information on when to withhold and report on allowances, refer to Withholding from allowances. Leave loading If you pay leave loading as a lump sum, use Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding. Holiday pay, long service leave and employment termination payments Employees who continue working for you You must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment. For more information, see Withholding from leave payments for continuing employees. Employees who stop working for you This schedule does not cover any lump sum payments made to an employee who stops working for you. If an employee has unused annual leave, leave loading or long service leave, refer to Tax table for unused leave payments on termination of employment. Any other lump sum payments may be employment termination payments, refer to Tax table for employment termination payments. Do not withhold any amount for study and training support loans debt from lump sum termination payments. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. To work out the employee's annual tax offset entitlement into a weekly, fortnightly, monthly or quarterly amount, refer to Tax offsets. Do not allow for any tax offsets if any of the following apply: • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. Medicare levy adjustment To claim the Medicare levy adjustment (available in certain situations), your employee must lodge a Medicare levy variation declaration with their Tax file number declaration. Some employees may be liable for an increased rate of the Medicare levy surcharge as a result of the income for surcharge purposes tests. They can lodge a Medicare levy variation declaration, requesting you to increase the amount to be withheld from their payments. Next step: Medicare levy adjustment For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by sections 12-35 of Schedule 1 to the TAA. Next step: • Use the Withholding lookup tool to quickly work out the amount to withhold (XLSX 33KB) • Use the Withholding lookup tool to quickly work out the amount to withhold (XLSX 33KB) Using this schedule You should use this table if you make payments to individuals in the horticultural industry who: • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. Also, use this table if you make payments to individuals in the shearing industry such as shearers, crutchers, wool classers, cooks, shed hands and pressers who: • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. For all other circumstances, use the relevant PAYG withholding weekly or fortnightly tax table. See also: • You can download a printable version of Tax table for individuals employed in the horticultural or shearing industry (PDF 510KB) (NAT 1013) in Portable Document Format (PDF). • You can download a printable version of Tax table for individuals employed in the horticultural or shearing industry (PDF 510KB) (NAT 1013) in Portable Document Format (PDF). If you employ individuals under the Seasonal labour mobility program, this tax table does not apply. For these individuals you are required to withhold at 15%. For more information about the program, refer to Seasonal Worker Program. If you employ individuals under a working holiday makers visa, you must use the Tax table for working holiday makers. Working out the withholding amount To work out the amount you need to withhold you must 1. Input your employees total earnings into the Withholding lookup tool (XLSX 33KB). 2. Use the appropriate column to find the correct amount to withhold - column 2 if the resident employee has given you a TFN - column 3 if the resident employee has not given you a TFN - column 4 if the foreign resident employee has given you a TFN - column 5 if the foreign resident employee has not given you a TFN. Example An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding lookup tool (XLSX 33KB). If the employee is: • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). 1. Input your employees total earnings into the Withholding lookup tool (XLSX 33KB). 2. Use the appropriate column to find the correct amount to withhold - column 2 if the resident employee has given you a TFN - column 3 if the resident employee has not given you a TFN - column 4 if the foreign resident employee has given you a TFN - column 5 if the foreign resident employee has not given you a TFN. - column 2 if the resident employee has given you a TFN - column 3 if the resident employee has not given you a TFN - column 4 if the foreign resident employee has given you a TFN - column 5 if the foreign resident employee has not given you a TFN. Example An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding lookup tool (XLSX 33KB). If the employee is: • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($75) a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). Resident employees The standard rate of withholding of 13% applies if an employee has given you a valid TFN and you withhold amounts using the figures shown in column 2 of the Withholding lookup tool (XLSX 33KB). If the employee has not given you a valid TFN, you must withhold amounts using the figures shown in column 3 of the Withholding lookup tool (XLSX 33KB). When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, you must withhold amounts using the figures shown in column 4 of the Withholding lookup tool (XLSX 33KB). • If they have not given you a valid TFN, you must withhold at 45% using the figures in column 5 of the Withholding lookup tool (XLSX 33KB). • If they have given you a valid TFN, you must withhold amounts using the figures shown in column 4 of the Withholding lookup tool (XLSX 33KB). • If they have not given you a valid TFN, you must withhold at 45% using the figures in column 5 of the Withholding lookup tool (XLSX 33KB). Pay period The rates in this tax table apply irrespective of the pay period. Using a formula The withholding amounts shown in this table can be expressed in mathematical form. If you have developed your own payroll software package, you can use the formulas and coefficients outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Resident or foreign resident rate Resident (a) Foreign resident (a) Tax file number 0.13 0.325 No tax file number 0.47 0.45 • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Rounding of withholding amounts The withholding amounts calculated as a result of applying the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Accounting software Software written in accordance with the formulas in this tax table should be tested for accuracy against the Withholding lookup tool (XLSX 33KB). The results obtained when using the coefficients in this table may differ slightly from the Withholding lookup tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. Tax file number declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer-employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration that they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Varying your PAYG withholding If your employee believes that, for their circumstances, the amount you withhold will be too much, they may apply to us for a variation to reduce the amount of withholding. For more information, refer to Varying your PAYG withholding. For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. See also: • Use the Withholding look-up tool to quickly work out the amount to withhold. • Use the Withholding look-up tool to quickly work out the amount to withhold. Using this schedule You should use this schedule if you make payments to employees who are actors, variety artists and other entertainers who receive payments for their performances. Do not use this schedule if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following: • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. For these types of payments the Commissioner has varied the rate of withholding to 20% of the payment. For more information refer to Performing artists contracted to perform promotional activity. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including lump sum payments. For all other relevant employees, refer to PAYG withholding Weekly tax table or Fortnightly tax table. Do not use this schedule for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding. For more information refer to Foreign resident entertainment, sports, construction and casino gaming activities. When using this schedule, do NOT withhold an amount for: • Higher Education Loan Program (HELP) debts • VET Student Loan (VSL) debts • Financial Supplement (FS) debts • Student Start-up Loan (SSL) debts, or • Trade Support Loan (TSL) debts. • Higher Education Loan Program (HELP) debts • VET Student Loan (VSL) debts • Financial Supplement (FS) debts • Student Start-up Loan (SSL) debts, or • Trade Support Loan (TSL) debts. When using this schedule, do NOT adjust the withholding amount for an employee who is claiming a Medicare levy exemption or reduction. Medicare levy variations do not apply to this schedule. Next step: You can download a printable version of the Tax table for actors, variety artists and other entertainers (NAT 1023) in Portable Document Format (PDF). Working out the withholding amount This schedule is only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the formulas to calculate withholding amounts. To work out the amount you need to withhold using this schedule, you must: 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in Step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool (XLSX, 33KB) and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in Step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool (XLSX, 33KB) and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and the coefficients outlined in table A and table B. This section should be read with Statement of formulas for calculating amounts to be withheld. The formulas comprise linear equations of the form y = ax - b where: • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. Table A: Employee has claimed the tax-free threshold Coefficients where tax-free threshold claimed Weekly earnings (x) less than a b $449 0 0 $548 0.1520 68.3462 $685 0.2320 112.1942 $901 0.1680 68.3465 $1,081 0.1752 74.8369 $1,602 0.2782 186.2119 $2,884 0.2760 182.7504 $4,326 0.3120 286.5965 $4,326 & over 0.3760 563.5196 Table B: Employee has not claimed the tax-free threshold Coefficients where tax-free threshold not claimed Weekly earnings (x) less than a b $110 0.1520 0.1520 $463 0.1878 3.9639 $644 0.1752 -1.9003 $1,165 0.2782 64.4297 $2,447 0.2760 61.9132 $3,889 0.3120 150.0093 $3,889 & over 0.3760 398.9324 To work out withholding amounts using the formulas, you must: 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. If you pay your employees daily rather than per performance, the amount to withhold (including reductions for tax offsets) should be worked out on a daily basis. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1752 - 74.8369 = $100.5365. Round to the nearest dollar = $101. 3. $101 ÷ 2 = $50.50. Round to the nearest dollar = $51. Therefore, the amount to withhold from each performance is $51. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1752 - 74.8369 = $100.5365. Round to the nearest dollar = $101. 3. $101 ÷ 2 = $50.50. Round to the nearest dollar = $51. Therefore, the amount to withhold from each performance is $51. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1752 - 74.8369 = $100.5365. Round to the nearest dollar = $101. 3. $101 ÷ 2 = $50.50. Round to the nearest dollar = $51. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding look-up tool. The results obtained when using the coefficients in this schedule may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If an employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. If your employee claims a tax offset, reduce the amount to be withheld from their earnings per performance by the value of the tax offset. The per performance value is the tax offset amount claimed divided by 52, divided by the number of performances per week. Round the result to the nearest dollar. Do NOT allow for any tax offsets if any of the following apply: • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. Withholding declarations An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see Claiming tax offsets. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt, or changes to them. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt, or changes to them. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents) • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents) • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign resident tax rates Weekly tax rates Weekly tax rates Weekly earnings $ Weekly rate 0 to 2,306 32.5 cents for each dollar of earnings 2,307 to 3,460 $749 plus 37 cents for each $1 of earnings over $2,306 3,461 and over $1,176 plus 45 cents for each $1 of earnings over $3,460 Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. For payments made on or after 1 July 2021 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-50 of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an individual to resume working for, or providing services to, you or any other entity. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including return to work payments. We have a calculator to help you work out the correct amount of tax to withhold from payments to most employees. To access the calculator, refer to Tax withheld calculator. Working out the withholding amount To work out the amount you need to withhold, multiply the amount of the return to work payment by 34.5%. This rate applies to residents and non-residents. Example George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 34.5% × $18,000 = $6,210. Example George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 34.5% × $18,000 = $6,210. Rounding of withholding amounts Withholding amounts calculated should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Tax file number declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432), they have 28 days to give you their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment made to a resident employee and 45% from any payment made to a foreign resident employee (ignoring any cents) unless we tell you not to. For payments made on or after 13 October 2020 Withholding limit There is a withholding limit of 47% on tax withheld from any additional payments calculated using an annualised method. Applying this withholding limit may result in withholding not being sufficient to cover some employees' end of year tax liability. In these situations, an employee can ask their employer to increase their withholding for the remainder of the financial year. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953. It applies to certain withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 paid as a lump sum. Using this schedule Use this schedule if you make a payment of salary or wages which is: • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including back payments, commissions and bonuses or similar payments. Other payments you should use this tax table for These payments include back payments of: • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. Back payments (including lump sums in arrears) A back payment is a payment that was meant to have been made in a prior period. For example: • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. A back payment is distinct from a bonus, which is a payment made for recognition of performance including past performance. A bonus (or similar payment) can only be considered a back payment if you paid the bonus later than the time that it should have been paid. If you normally process payments in a pay period later than when the work is performed - for example, overtime payments paid with a time lag of one pay period, they are not considered back payments. These payments are treated as part of the normal pay cycle when paid and withholding is calculated on total earnings for that period. An overtime payment is only considered a back payment if it was meant to have been made in a prior pay period. Commissions Commissions are typically payments made as recognition of performance or service, and may be calculated as a percentage of the proceeds from a particular transaction or series of transactions. Bonuses and similar payments A bonus is usually made to an employee in recognition of performance or services, and may be calculated as a percentage of the proceeds from a particular business transaction. These payments may not necessarily be related to a particular period of work. A payment will be treated as similar to a bonus if it is of a one-off nature that does not relate to work performed in a particular period. Examples include: • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. Leave loading Payment of leave loading can also be regarded as a payment similar to a bonus, if it is made as a lump sum and not on a pro-rata basis as leave is taken. If you pay leave loading on a pro rata basis, add it to earnings for the period to calculate withholding using the standard tax tables. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for Individuals ith us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Terms we use Additional payments Additional payments include back payments (including lump sum payments in arrears), commissions, bonuses and similar payments. Normal earnings Normal earnings are gross taxable earnings and include all salary and wage income, taxable allowances, and overtime earnings for the current financial year. This includes any back payments previously made using Method B(i). At the start of a financial year, an employee's normal earnings can be based on the last full pay period worked in the previous financial year. If an employee's pay fluctuates significantly, you can use an average of gross taxable earnings for the current financial year (or, if applicable, the previous financial year). If an employee has no current or past normal earnings (for example, the employee is newly employed), you can include expected future earnings in your calculations. This can be based on the employee's contracted or expected salary for the financial year. For the purposes of this table, normal earnings do not include employment termination payments or unused leave payments made on termination of employment. Average total earnings Average total earnings are the sum of all normal earnings paid in the current financial year, including current pay, plus any current year back payments if Method B(i) is used to calculate withholding. Then divide the total earnings by the number of pay periods to date (including the current pay period). Pay periods per financial year Pay periods per financial year refers to a total of 52 pay periods if paid weekly, 26 pay periods if paid fortnightly or 12 pay periods if paid monthly. No adjustments are required for a 53 week ÷ 27 fortnight year. Withholding limit If your employee has a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt, see Study and training support loans and additional payments. If you use Method A or Method B(ii), the amount of tax to be withheld from an additional payment is limited to a maximum of 47% of the additional payment. If the withholding amount calculated (including a study and training support loan component) using Method A or Method B(ii) exceeds 47% of the additional payment being made, then the amount is reduced to be equal to 47% of that payment. The withholding limit applies to the additional payment only and not to normal earnings for the current pay period. For some employees, the withholding limit may result in their withholding amounts not being sufficient to cover their end-of-year tax liability, as their total earnings for the financial year may exceed the study and training support loan repayment threshold or attract a higher rate of tax. Under these circumstances, your employee can arrange an upwards variation by entering into an agreement with you to vary the rate or amount of withholding. For more information about withholding variations, refer to: • Variations - for employers • Varying your PAYG withholding - for employees. • Variations - for employers • Varying your PAYG withholding - for employees. For more information about HELP, SSL, TSL and Financial Supplement repayment thresholds, see Study and training loan repayment thresholds and rates. Working out the withholding amount To work out the amount you need to withhold from an additional payment, you must use either Method A or Method B. Using Method B is more complex but produces a withholding amount that more closely approximates the actual tax payable. Calculations made using either method are acceptable to work out the withholding amount. If your calculation using either method results in a negative amount, you treat the result as nil. Using Method A Use this method for any additional payments made regardless of the financial year the additional payment applies to. This includes all back payments, commissions, bonuses or similar payments. This method calculates withholding by apportioning additional payments made in the current pay period over the number of pay periods in a financial year, and applying that average amount to the gross earnings in the current pay period. If you are paying a commission, bonus or similar payment for a defined period of less than 12 months, you can choose to calculate withholding by using the number of pay periods the payment relates to at Step 3. For example, if a commission relates to four weeks and the employee is paid weekly, you divide the commission by four pay periods at Step 3, rather than 52 pay periods. Method A instructions Step Instruction 1 Work out your employee's gross earnings excluding any additional payments for the current pay period. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings in Step 1. 3 Add any additional payments to be made in the current pay period together and divide the total by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at Step 3 to the gross earnings at Step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. 6 Subtract the amount at Step 2 from the amount at Step 5. 7 Multiply the amount at Step 6 by the number of pay periods used in Step 3. 8 Multiply the additional payment being made in the current pay period by 47%. 9 Use the lesser amount of Step 7 and Step 8 for the withholding on the additional payment. Ignore any cents. 10 Work out the total PAYG withholding for the current pay period by adding the withholding on the additional payment (Step 9) to the withholding on the gross earnings (Step 2). Using Method B Use Method B(i) for any back payments applied to specific periods in the current financial year. Use Method B(ii) for either: • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. If you are making back payments applying to current and previous financial years, apportion the back payment between those years and then use the applicable method for each component to calculate withholding. If you are making multiple additional payments: • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, (that is, you made an additional payment to the employee in a previous pay period), do not recalculate the withholding for the additional payment previously made. • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, (that is, you made an additional payment to the employee in a previous pay period), do not recalculate the withholding for the additional payment previously made. B(i) Back payments applied to specific periods in the current financial year This method recalculates withholding for each pay period the back payment applies. Method B(i) instructions Step Instruction 1 Work out how much of the back payment applied to each earlier pay period in the current financial year. 2 For the first affected pay period, add the back payment relevant to that period to the normal earnings previously paid to get total earnings for that period. 3 Use the relevant tax table to find the amount to be withheld from the total earnings for that period. 4 Subtract the amount previously withheld for the period from the amount at Step 3. 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the withholding on the back payment. 6 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 7 Work out the total PAYG withholding for the current pay period by adding the withholding on the back payment (Step 5) to the withholding on the gross earnings (Step 6). B(ii) Additional payments applied over the whole financial year This method calculates withholding by averaging all additional payments made in the current financial year over the number of pay periods in a financial year, and applying that to the average total earnings to date. Method B(ii) instructions Step Instruction 1 Calculate the average total earnings paid to your employee over the current financial year to date. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from the average total earnings in Step 1. 3 Add all additional payments made in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at Step 3 to the average total earnings at Step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. 6 Subtract the amount at Step 2 from the amount at Step 5. 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7. 9 Multiply the additional payment being made in the current pay period by 47%. 10 Use the lesser amount of Step 8 and Step 9 for the withholding on the additional payment. Ignore any cents. 11 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (Step 10) to the withholding on the gross earnings (Step 11). Commissions, bonuses or similar payments If a commission, bonus or similar payment relates to work your employee performed for more than one pay period (or for an undefined period), you calculate withholding by applying either Method A or Method B(ii). Do not use this schedule for payments for a single pay period. If the commission, bonus or similar payment relates to work your employee performed in a single pay period (for example, a week, a fortnight or a month) the amount is added to all their other earnings for the current period. Withholding is then calculated using the standard PAYG withholding tax tables. Study and training support loans and additional payments If your employee has advised you they have a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt on their Tax file number declaration or Withholding declaration, you must also withhold from the additional payment using the relevant study and training support loans tax tables. Calculate the amounts you need to withhold from additional payments for study and training support loans by using the same method you used to calculate the PAYG withholding amount from the additional payment. For example, if you calculate the amount to be withheld from the additional payment using Method A, use the same method to calculate the amounts to be withheld for study and training support loans purposes. How to calculate withholding on the additional payment if it is calculated separately to the study and training support loans components If you calculate withholding separately, you need to make sure that the withholding limit in Method A and Method B(ii) applies to the combined total calculated for the additional payment and the study and training support loans components. For example, at Step 9 in Method A, you must combine the amounts from the two separate calculations used for Step 7 before comparing it to the amount calculated at Step 8. Next step: You can use the following schedule that combine PAYG withholding with study and training support loan instead of repeating the calculation separately for each component: • Schedule 8 - Statement of formulas for calculating study and training support loans components • Schedule 8 - Statement of formulas for calculating study and training support loans components The results obtained when using the coefficients in the above schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. Either calculation is acceptable. Copies of all the tax tables are available, refer to Tax tables. Variations If your employee has a withholding variation in place for the current financial year, use one of the following to work out the amount of withholding from additional payments: • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. If your employee had a withholding variation in place at the time the additional payment accrued but the withholding variation is no longer in effect when the additional payment is made, it does not apply when working out the amount to withhold. If you need help to determine whether to use a withholding variation to work out the amount to withhold from an additional payment, phone us on 1300 360 221. Leave without pay For the purposes of this table, any periods where your employee has taken leave without pay do not affect the calculations outlined in each of the methods. For example, for Method A and Method B(ii), you are still required at Step 3 to apportion all additional payments made by the total number of pay periods in a financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Superannuation income streams To work out the amount you need to withhold from the taxable component of back payments of super income streams (pensions and annuities), including lump sum payments in arrears, use either Method A or B. End-of-year reporting You must record back payments on your employee's payment summary, or in a pay event when reporting under Single Touch Payroll. What payment summary you use depends on whether the back payments relate to a superannuation income stream or previous period of assessable foreign service. Use: • PAYG payment summary - individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream for super income stream payments • PAYG payment summary - foreign employment for payments related to a previous period of assessable foreign service. • PAYG payment summary - individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream for super income stream payments • PAYG payment summary - foreign employment for payments related to a previous period of assessable foreign service. For more information about payment summaries, refer to PAYG payment summaries: forms and guidelines. For more information about Single Touch Payroll, and what can and cannot be reported, refer to Single Touch Payroll employer reporting guidelines - What you need to report. Completing the individual non-business payment summary For payments accrued in the current financial year include the total: • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. Salary and wage income (including allowances) accrued before the current financial year For each payment accrued in a prior financial year, but not more than 12 months before the date of payment include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' or 'Allowances' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' or 'Allowances' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment (including allowances) at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment (including allowances) at 'Lump sum E' • amount withheld at 'Total tax withheld'. For each payment that accrued before and after 12 months, apportion the payment between the two periods. If the portion of the payment that accrued after 12 months from the date of payment is $1,200 or more, include the: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Other amounts accrued before the current financial year These other amounts are described in Other payments you should use this schedule for. For each payment accrued in a prior financial year of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued in a prior financial year of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Employee letter You must also provide your employee with a letter specifying: • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. Completing the superannuation income stream payment summary For payments accrued in the current financial year, include: • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' For payments accrued prior to the current financial year, include: • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. SUBHDR TYPE=\"BI\"Payee letter • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' You must also provide your payee with a letter specifying: • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. Completing the foreign employment payment summary Note: For the foreign employment payment summary, the gross payments amount is assessable foreign employment income, which includes total allowances. For salary and wage payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued in a prior financial year, but not more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. Employee letter You must also provide your employee with a letter specifying: • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. Examples Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component - for Example 1 Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in Step 1. $335 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at Step 3 to the gross earnings at Step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. $341 6 Subtract the amount at Step 2 from the amount at Step 5. = $341 - $335 $6 7 Multiply the amount at Step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component - for Example 1 Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in Step 1. $75 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at Step 3 to the gross earnings at Step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at Step 4. $76 6 Subtract the amount at Step 2 from the amount at Step 5. = $76 - $75 $1 7 Multiply the amount at Step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) - for Example 1 Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of Step 7 (combined) and Step 8 for the withholding on the additional payment. Ignore any cents. Combine two Step 7 results $312 + $52 = $364. This amount is used as it's less than Step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (Step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $335 • HELP withholding on gross earnings in the current pay period = $75 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $774 ($335 + $75 + $312 + $52). Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component - for Example 1 Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in Step 1. $335 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at Step 3 to the gross earnings at Step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. $341 6 Subtract the amount at Step 2 from the amount at Step 5. = $341 - $335 $6 7 Multiply the amount at Step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component - for Example 1 Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in Step 1. $75 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at Step 3 to the gross earnings at Step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at Step 4. $76 6 Subtract the amount at Step 2 from the amount at Step 5. = $76 - $75 $1 7 Multiply the amount at Step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) - for Example 1 Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of Step 7 (combined) and Step 8 for the withholding on the additional payment. Ignore any cents. Combine two Step 7 results $312 + $52 = $364. This amount is used as it's less than Step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (Step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $335 • HELP withholding on gross earnings in the current pay period = $75 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $774 ($335 + $75 + $312 + $52). Combine two Step 7 results $312 + $52 = $364. This amount is used as it's less than Step 8. • PAYG withholding on gross earnings in the current pay period = $335 • HELP withholding on gross earnings in the current pay period = $75 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 Example 1 uses both: • Study and training support loans weekly tax table (NAT 2173) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component - for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $197 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $197 - $162 $35 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $35. $280 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $197 7 Add the withholding on the additional payment (Step 5) to the withholding on Robyn's gross earnings (Step 6) to work out the total withholding for the current pay period. = $197 + $280 $477 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Study and training support loan (HELP) component - for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $28 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $28 - $10 $18 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $187. $144 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $28 7 Add the HELP withholding on the additional payment (Step 5) to the withholding on Robyn's gross earnings (Step 6) to work out the withholding for HELP for the current period. = $28 + $144 $172 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $197 • HELP withholding on gross earnings in the current pay period = $28 • PAYG withholding on additional payment = $280 • HELP withholding on additional payment = $144 The total PAYG withholding is $649 ($197 + $28 + $280 + $144). • Study and training support loans weekly tax table (NAT 2173) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component - for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $197 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $197 - $162 $35 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $35. $280 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $197 7 Add the withholding on the additional payment (Step 5) to the withholding on Robyn's gross earnings (Step 6) to work out the total withholding for the current pay period. = $197 + $280 $477 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Study and training support loan (HELP) component - for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $28 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $28 - $10 $18 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $187. $144 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $28 7 Add the HELP withholding on the additional payment (Step 5) to the withholding on Robyn's gross earnings (Step 6) to work out the withholding for HELP for the current period. = $28 + $144 $172 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $197 • HELP withholding on gross earnings in the current pay period = $28 • PAYG withholding on additional payment = $280 • HELP withholding on additional payment = $144 The total PAYG withholding is $649 ($197 + $28 + $280 + $144). • PAYG withholding on gross earnings in the current pay period = $197 • HELP withholding on gross earnings in the current pay period = $28 • PAYG withholding on additional payment = $280 • HELP withholding on additional payment = $144 Example 2 uses: • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2018, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2020. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Method B(ii) instruction - for Example 3 Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 ÷ 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in Step 1. $254 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 ÷ 26 $95 4 Add the amount at Step 3 to the average total earnings at Step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. $286 6 Subtract the amount at Step 2 from the amount at Step 5. = $286 - $254 $32 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Multiply the additional payment being made in the current pay period by 47%. = $2,480 × 47% $1,165 10 Use the lesser amount of Step 8 and Step 9 for the withholding on the additional payment. Ignore any cents. = $832. This amount is used as it's less than Step 9. $832 11 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $254 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (Step 10) to the withholding on the gross earnings (Step 11). = $832 + $254 $1,086 • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2018, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2020. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Method B(ii) instruction - for Example 3 Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 ÷ 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in Step 1. $254 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 ÷ 26 $95 4 Add the amount at Step 3 to the average total earnings at Step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. $286 6 Subtract the amount at Step 2 from the amount at Step 5. = $286 - $254 $32 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Multiply the additional payment being made in the current pay period by 47%. = $2,480 × 47% $1,165 10 Use the lesser amount of Step 8 and Step 9 for the withholding on the additional payment. Ignore any cents. = $832. This amount is used as it's less than Step 9. $832 11 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $254 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (Step 10) to the withholding on the gross earnings (Step 11). = $832 + $254 $1,086 Example 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 November 2020, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,400 to $5,200. His employer agreed that the increase would be backdated to 1 August 2019 and paid at the end of November 2020. This means that the back payment of salary covers 15 pay periods. The total back payment of salary is $12,000. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: the current financial year (4 pay periods from 1 July to October 2020) = $3,200 a prior financial year (11 pay periods from 1 August 2019 to 30 June 2020) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component - for Example 4 Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $3,200 over four pay periods. = $3,200 ÷ 4 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,400 + $800 $5,200 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,001 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $1,001 - $724 $277 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $277. $1,108 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - As Pablo has an accumulated Financial Supplement (FS) debt, his employer will need to calculate a withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component - for Example 4 Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $3,200 over four pay periods. = $3,200 ÷ 4 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,400 + $800 $5,200 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $156 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $156 - $43 $113 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 4 × $113. $452 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - Method B(ii) - PAYG withholding component - for Example 4 Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 $5,200 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in Step 1. $1,001 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at Step 3 to the average total earnings at Step 1. = $5,200 + $733 $5,933 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. $1,257 6 Subtract the amount at Step 2 from the amount at Step 5. = $1,257 - $1,001 $256 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. = $256 × 12 $3,072 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7 for the withholding on the additional payment. = $3,072 - $0 $3,072 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component - for Example 4 Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 $5,200 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in Step 1. $156 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at Step 3 to the average total earnings at Step 1. = $5,200 + $733 $5,933 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at Step 4. $238 6 Subtract the amount at Step 2 from the amount at Step 5. = $238 - $156 $82 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. = $82 × 12 $984 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7 for the withholding for SFSS on the additional payment. = $984 - $0 $984 Withholding limit (including SFSS component) - for Example 4 Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 47% $4,136 10 Use the lesser amount of Step 8 (combined) and Step 9 for the withholding on the additional payment. Ignore any cents. Combine the two Step 8 results. = $3,072 + $984 = $4,056 This amount is used as it's less than Step 9. $4,056 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,001 • FS withholding on gross earnings in the current pay period = $156 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $1,108 • FS withholding on additional payment for current financial year = $452 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,072 • FS withholding on additional payment for prior financial year = $984 Total PAYG withholding is $6,773 ($1,001 + $156 + $1,108 + $452 + $3,072 + $984). Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 November 2020, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,400 to $5,200. His employer agreed that the increase would be backdated to 1 August 2019 and paid at the end of November 2020. This means that the back payment of salary covers 15 pay periods. The total back payment of salary is $12,000. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: the current financial year (4 pay periods from 1 July to October 2020) = $3,200 a prior financial year (11 pay periods from 1 August 2019 to 30 June 2020) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component - for Example 4 Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $3,200 over four pay periods. = $3,200 ÷ 4 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,400 + $800 $5,200 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,001 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $1,001 - $724 $277 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $277. $1,108 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - As Pablo has an accumulated Financial Supplement (FS) debt, his employer will need to calculate a withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component - for Example 4 Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $3,200 over four pay periods. = $3,200 ÷ 4 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,400 + $800 $5,200 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $156 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $156 - $43 $113 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 4 × $113. $452 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - Method B(ii) - PAYG withholding component - for Example 4 Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 $5,200 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in Step 1. $1,001 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at Step 3 to the average total earnings at Step 1. = $5,200 + $733 $5,933 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. $1,257 6 Subtract the amount at Step 2 from the amount at Step 5. = $1,257 - $1,001 $256 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. = $256 × 12 $3,072 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7 for the withholding on the additional payment. = $3,072 - $0 $3,072 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component - for Example 4 Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 $5,200 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in Step 1. $156 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at Step 3 to the average total earnings at Step 1. = $5,200 + $733 $5,933 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at Step 4. $238 6 Subtract the amount at Step 2 from the amount at Step 5. = $238 - $156 $82 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. = $82 × 12 $984 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7 for the withholding for SFSS on the additional payment. = $984 - $0 $984 Withholding limit (including SFSS component) - for Example 4 Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 47% $4,136 10 Use the lesser amount of Step 8 (combined) and Step 9 for the withholding on the additional payment. Ignore any cents. Combine the two Step 8 results. = $3,072 + $984 = $4,056 This amount is used as it's less than Step 9. $4,056 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,001 • FS withholding on gross earnings in the current pay period = $156 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $1,108 • FS withholding on additional payment for current financial year = $452 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,072 • FS withholding on additional payment for prior financial year = $984 Total PAYG withholding is $6,773 ($1,001 + $156 + $1,108 + $452 + $3,072 + $984). = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 Combine the two Step 8 results. = $3,072 + $984 = $4,056 This amount is used as it's less than Step 9. • PAYG withholding on gross earnings in the current pay period = $1,001 • FS withholding on gross earnings in the current pay period = $156 • PAYG withholding on additional payment for current financial year = $1,108 • FS withholding on additional payment for current financial year = $452 • PAYG withholding on additional payment for prior financial year = $3,072 • FS withholding on additional payment for prior financial year = $984 Example 4 uses both: • Student and training support loans monthly tax table (NAT 2186) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. • Student and training support loans monthly tax table (NAT 2186) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(b) of Schedule 1 to the TAA. Using this schedule You should use this table if you pay an annuity that was purchased with non-superannuation money, for example, an initial capital investment of personal cash. For annuities purchased using money rolled over from a super fund or super income stream payments, refer to Tax table for superannuation income streams. Working out the withholding amount To work out the withholding amount for an annuity payment purchased with non-superannuation money, you must: 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible amount ÷ Number of instalments] 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible amount ÷ Number of instalments] In this formula: • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. - Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity - Residual capital value) ÷ Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. - Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity - Residual capital value) ÷ Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. - Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity - Residual capital value) ÷ Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. The recipient of the annuity may request the ATO to calculate the deductible amount of their annuity using Request for determination of the deductible amount of UPP of an Australian pension or annuity. 2. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. 2. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If your payee gives you a Withholding declaration indicating that they want to claim a SAPTO entitlement through PAYG withholding, use the Tax table for seniors and pensioners to work out the amount to withhold from the income amount calculated in Step 1. Examples These examples use the PAYG withholding tax tables that apply from 13 October 2020. Example 1 Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2020-21 income year is $5,200. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount ÷ Number of instalments] = $1,000 - [$5,200 ÷ 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table (NAT 1005) to work out how much tax to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $127. Example 2 Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2021. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid in the next financial year. Kenneth's deductible amount for a whole income year is $2,600. However, for the part of the current income year (2020-21) that he is to receive an annuity, his deductible amount is $1,000 (for the period 7th February 2021 to 30 June 2021). For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount ÷ Number of instalments] = $850 - [$1,000 ÷ 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much tax to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $6. Example 1 Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2020-21 income year is $5,200. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount ÷ Number of instalments] = $1,000 - [$5,200 ÷ 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table (NAT 1005) to work out how much tax to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $127. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount ÷ Number of instalments] = $1,000 - [$5,200 ÷ 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table (NAT 1005) to work out how much tax to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $127. Example 2 Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2021. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid in the next financial year. Kenneth's deductible amount for a whole income year is $2,600. However, for the part of the current income year (2020-21) that he is to receive an annuity, his deductible amount is $1,000 (for the period 7th February 2021 to 30 June 2021). For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount ÷ Number of instalments] = $850 - [$1,000 ÷ 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much tax to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $6. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount ÷ Number of instalments] = $850 - [$1,000 ÷ 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much tax to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $6. Rounding of withholding amounts Withholding amounts calculated using the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Payment summaries You must issue a PAYG payment summary - individual non-business to the payee by 14 July following the end of the financial year in which you made payments to them. However, if your payee requests a payment summary from you during the financial year, you must provide it within 14 days of receiving their request. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from any payment you make to a foreign resident payee (ignoring any cents), if it is an annuity payment that is not a superannuation income stream and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days , you must withhold 47% for any annuity payment you make to a resident payee and 45% for any annuity payment you make to a foreign resident payee (ignoring any cents) unless we tell you not to. When a TFN has not been provided do not allow for tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-90 of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an amount to an employee for unused leave on the termination of their employment or office. Unused leave payments on termination of employment or office include: • annual leave • holiday pay • leave loading • leave bonuses • long service leave. • annual leave • holiday pay • leave loading • leave bonuses • long service leave. Before calculating the amount to be withheld, you must work out if the payments are being made as a result of a genuine redundancy, invalidity or an early retirement scheme. For more information, refer to Withholding from unused leave payments on termination of employment. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including unused leave payments on termination of employment. Working out the withholding amount When a TFN is provided The amount to withhold is calculated using the table below. If the post-17 August 1993 lump sum payment from normal termination is less than $300, you must withhold the lesser of the following: • the amount worked out using the table below • 32% of the payment. Withholding amounts for long service leave, annual leave and annual leave loading Payment type Reason Accrual dates Withholding rates Payment summary label Long service leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 32% A Annual leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A Annual leave loading Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A • the amount worked out using the table below • 32% of the payment. Rounding of withholding amounts Withholding amounts calculated by using this table are rounded to the nearest dollar. Results ending in 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Marginal rate calculation To work out the marginal rate, you must: 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at Step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at Step 1 to work out the amount to withhold for the amount at Step 4. 6. Subtract the amount at Step 1 from the amount at Step 5. 7. Multiply the amount obtained at Step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at Step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at Step 1 to work out the amount to withhold for the amount at Step 4. 6. Subtract the amount at Step 1 from the amount at Step 5. 7. Multiply the amount obtained at Step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). Do not withhold any amount for study and training support loans. Withholding variations If an employee has a withholding variation in effect when unused leave payments are made, the rate specified on the variation notice will only apply to the unused leave payments if the notice includes unused leave payments. Otherwise, the rates in this tax table apply. This includes using the regular tax table per pay period for the marginal rate calculation, and not the varied withholding rate. Normal gross earnings Normal gross earnings are all payments, except those relating to termination payments, received in the last full pay period of employment. This includes taxable allowances, overtime and bonuses. Therefore, your employee's normal gross earnings should be taken to be the earnings relating to the last full pay period worked. Where your employee's pay fluctuates significantly over a number of pay periods, we will accept an average of gross taxable earnings for the financial year to date over the number of pays received. Example The following example uses the Weekly tax table (NAT 1005) effective from 13 October 2020. Beth retires on 31 December 2018. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($1,155) $216 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50 ÷ 52) $212.97 3 Disregard any cents $212 4 Add the amount at Step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at Step 4 ($1,367) $289 6 Subtract the amount at Step 1 from the amount at Step 5 ($289 - $216) $73 7 Multiply the amount at Step 6 by the number of normal pay periods in 12 months ($73 × 52) $3,796 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,260 ($2,464 + $3,796). See Rounding of withholding amounts. The total amount to be withheld is then $6,476 ($216 withholding from normal earnings plus $6,260 withholding from long service leave). Example The following example uses the Weekly tax table (NAT 1005) effective from 13 October 2020. Beth retires on 31 December 2018. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($1,155) $216 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50 ÷ 52) $212.97 3 Disregard any cents $212 4 Add the amount at Step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at Step 4 ($1,367) $289 6 Subtract the amount at Step 1 from the amount at Step 5 ($289 - $216) $73 7 Multiply the amount at Step 6 by the number of normal pay periods in 12 months ($73 × 52) $3,796 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,260 ($2,464 + $3,796). See Rounding of withholding amounts. The total amount to be withheld is then $6,476 ($216 withholding from normal earnings plus $6,260 withholding from long service leave). When a TFN has not been provided If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 47% from the payment. If your employee is a foreign resident who has not provided you with their TFN, you must withhold 45% from the payment. If your employee believes that for their circumstances the amount you withhold will be too much, they may apply for a variation to reduce the amount of withholding. For more information refer to Varying your PAYG withholding Tax file number declaration Any Tax file number declaration your employee provides while they were working for you will only be effective: • for the period that they were working for you • 12 months after you make the last payment. • for the period that they were working for you • 12 months after you make the last payment. The coefficients in this schedule should be used together with the Statement of formulas for calculating amounts to be withheld. Use this statement of formulas for payments made from 1 July 2022 to 30 June 2023. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA. Using this schedule You should use this schedule if you develop your own payroll software package. Formulas and coefficients are used for calculating weekly withholding amounts for employees who have a: • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Trade Support Loan (TSL) debt. • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Trade Support Loan (TSL) debt. You can also use the: • The Tax withheld calculator which can help you work out the correct amount of tax to withhold from payments to most employees. • Statement of formulas for calculating study and training support loans components (NAT 3539) which you can download and print. • The Tax withheld calculator which can help you work out the correct amount of tax to withhold from payments to most employees. • Statement of formulas for calculating study and training support loans components (NAT 3539) which you can download and print. Using a formula The withholding amounts for employees who have a study and training support loans debt can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and component rates outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the weekly study and training support loans component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. • y is the weekly study and training support loans component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. Study and training support loans component rates Tax-free threshold claimed or foreign resident Weekly earnings (x) $ Component rate (a) % 0 - 929.99 - 930.00 - 1,072.99 1.0 1,073.00 - 1,137.99 2.0 1,138.00 - 1,205.99 2.5 1,206.00 - 1,277.99 3.0 1,278.00 - 1,354.99 3.5 1,355.00 - 1,435.99 4.0 1,436.00 - 1,522.99 4.5 1,523.00 - 1,613.99 5.0 1,614.00 - 1,710.99 5.5 1,711.00 - 1,813.99 6.0 1,814.00 - 1,922.99 6.5 1,923.00 - 2,037.99 7.0 2,038.00 - 2,159.99 7.5 2,160.00 - 2,289.99 8.0 2,290.00 - 2,426.99 8.5 2,427.00 - 2,572.99 9.0 2,573.00 - 2,726.99 9.5 2,727.00 & over 10.0 No tax-free threshold claimed Weekly earnings (×) $ Component rate (a) % 0 - 579.99 - 580.00 - 722.99 1.0 723.00 - 787.99 2.0 788.00 - 855.99 2.5 856.00 - 927.99 3.0 928.00 - 1,004.99 3.5 1,005.00 - 1,085.99 4.0 1,086.00 - 1,172.99 4.5 1,173.00 - 1,263.99 5.0 1,264.00 - 1,360.99 5.5 1,361.00 - 1,463.99 6.0 1,464.00 - 1,572.99 6.5 1,573.00 - 1,687.99 7.0 1,688.00 - 1,809.99 7.5 1,810.00 - 1,939.99 8.0 1,940.00 - 2,076.99 8.5 2,077.00 - 2,222.99 9.0 2,223.00 - 2,376.99 9.5 2,377.00 & over 10.0 Calculating fortnightly, monthly or quarterly withholding amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. When to work out the study and training support loans component You will need to calculate the study and training support loans component when your employee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question on whether they have a: - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) or - Trade Support Loan (TSL) debt • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $930 or more if paid weekly - $1,860 or more if paid fortnightly - $4,030.00 or more if paid monthly - $12,090 or more if paid quarterly. • answered yes to the question on whether they have a: - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) or - Trade Support Loan (TSL) debt • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $930 or more if paid weekly - $1,860 or more if paid fortnightly - $4,030.00 or more if paid monthly - $12,090 or more if paid quarterly. - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) or - Trade Support Loan (TSL) debt - $930 or more if paid weekly - $1,860 or more if paid fortnightly - $4,030.00 or more if paid monthly - $12,090 or more if paid quarterly. If your employee has not claimed the tax-free threshold, the study and training support loans component is calculated on earnings of: • $580 or more if paid weekly • $1,160 or more if paid fortnightly • $2,513.33 or more if paid monthly • $7,540 or more if paid quarterly. • $580 or more if paid weekly • $1,160 or more if paid fortnightly • $2,513.33 or more if paid monthly • $7,540 or more if paid quarterly. You must withhold the study and training support loans component from all your employee's earnings, including taxable allowances, bonuses and commissions. Example 1 - weekly earnings Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. • STSL component = $1,095.99 × 2% = $22.00 rounded to the nearest dollar. Example 2 - fortnightly earnings Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. • Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 ÷ 2, ignoring cents and adding 99 cents). • Weekly STSL component = $1,177.99 × 2.5% = $29.00 rounded to the nearest dollar. • Fortnightly STSL component = $58.00 ($29.00 × 2). Example 3 - monthly earnings Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. • Weekly equivalent of $5,488.45 = $1,266.99. ($5,488.45 × 3 ÷ 13, ignoring cents and adding 99 cents). • Weekly STSL component = $1,266.99 × 3% = $38.00 rounded to the nearest dollar. • Monthly STSL component = $165.00 ($38.00 × 13 ÷ 3, rounded to the nearest dollar). Example 1 - weekly earnings Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. • STSL component = $1,095.99 × 2% = $22.00 rounded to the nearest dollar. • STSL component = $1,095.99 × 2% = $22.00 rounded to the nearest dollar. Example 2 - fortnightly earnings Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. • Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 ÷ 2, ignoring cents and adding 99 cents). • Weekly STSL component = $1,177.99 × 2.5% = $29.00 rounded to the nearest dollar. • Fortnightly STSL component = $58.00 ($29.00 × 2). • Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 ÷ 2, ignoring cents and adding 99 cents). • Weekly STSL component = $1,177.99 × 2.5% = $29.00 rounded to the nearest dollar. • Fortnightly STSL component = $58.00 ($29.00 × 2). Example 3 - monthly earnings Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. • Weekly equivalent of $5,488.45 = $1,266.99. ($5,488.45 × 3 ÷ 13, ignoring cents and adding 99 cents). • Weekly STSL component = $1,266.99 × 3% = $38.00 rounded to the nearest dollar. • Monthly STSL component = $165.00 ($38.00 × 13 ÷ 3, rounded to the nearest dollar). • Weekly equivalent of $5,488.45 = $1,266.99. ($5,488.45 × 3 ÷ 13, ignoring cents and adding 99 cents). • Weekly STSL component = $1,266.99 × 3% = $38.00 rounded to the nearest dollar. • Monthly STSL component = $165.00 ($38.00 × 13 ÷ 3, rounded to the nearest dollar). Do not withhold any amount for study and training support loans debts from lump sum termination payments. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Payroll software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided at tax tables. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Coefficients to work out the weekly amounts to withhold including the study and training support loans component Your employee's total withholding, including the study and training support loans component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a study and training support loans debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the study and training support loans component and one will not - for example, name one 'scale 2' and the other 'scale 22'. The study and training support loans component does not apply if the employee has not provided a tax file number (TFN). For scales without the study and training support loans component, refer to Statement of formulas for calculating amounts to be withheld. Where tax-free threshold not claimed in Tax file number declaration - Scale 1 With study and training support loans debt Weekly earnings (x) less than $ a b 88 0.1900 0.1900 371 0.2348 3.9639 515 0.2190 -1.9003 580 0.3477 64.4297 723 0.3577 64.4297 788 0.3677 64.4297 856 0.3727 64.4297 928 0.3777 64.4297 932 0.3827 64.4297 1,005 0.3800 61.9132 1,086 0.3850 61.9132 1,173 0.3900 61.9132 1,264 0.3950 61.9132 1,361 0.4000 61.9132 1,464 0.4050 61.9132 1,573 0.4100 61.9132 1,688 0.4150 61.9132 1,810 0.4200 61.9132 1,940 0.4250 61.9132 1,957 0.4300 61.9132 2,077 0.4750 150.0093 2,223 0.4800 150.0093 2,377 0.4850 150.0093 3,111 0.4900 150.0093 3,111 & over 0.5700 398.9324 Scale 1 contains a negative value for one of the \"b\" coefficients. This is intentional. Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 With study and training support loans debt Weekly earnings (x) less than $ a b 359 - - 438 0.1900 68.3462 548 0.2900 112.1942 721 0.2100 68.3465 865 0.2190 74.8369 930 0.3477 186.2119 1,073 0.3577 186.2119 1,138 0.3677 186.2119 1,206 0.3727 186.2119 1,278 0.3777 186.2119 1,282 0.3827 186.2119 1,355 0.3800 182.7504 1,436 0.3850 182.7504 1,523 0.3900 182.7504 1,614 0.3950 182.7504 1,711 0.4000 182.7504 1,814 0.4050 182.7504 1,923 0.4100 182.7504 2,038 0.4150 182.7504 2,160 0.4200 182.7504 2,290 0.4250 182.7504 2,307 0.4300 182.7504 2,427 0.4750 286.5965 2,573 0.4800 286.5965 2,727 0.4850 286.5965 3,461 0.4900 286.5965 3,461 & over 0.5700 563.5196 Foreign residents - Scale 3 With study and training support loans debt Weekly earnings (x) less than $ a b 930 0.3250 0.3250 1,073 0.3350 0.3250 1,138 0.3450 0.3250 1,206 0.3500 0.3250 1,278 0.3550 0.3250 1,355 0.3600 0.3250 1,436 0.3650 0.3250 1,523 0.3700 0.3250 1,614 0.3750 0.3250 1,711 0.3800 0.3250 1,814 0.3850 0.3250 1,923 0.3900 0.3250 2,038 0.3950 0.3250 2,160 0.4000 0.3250 2,290 0.4050 0.3250 2,307 0.4100 0.3250 2,427 0.4550 103.8462 2,573 0.4600 103.8462 2,727 0.4650 103.8462 3,461 0.4700 103.8462 3,461 & over 0.5500 380.7692 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 With study and training support loans debt Weekly earnings (x) less than $ a b 359 - - 721 0.1900 68.3462 865 0.1990 74.8365 930 0.3277 186.2115 1,073 0.3377 186.2115 1,138 0.3477 186.2115 1,206 0.3527 186.2115 1,278 0.3577 186.2115 1,282 0.3627 186.2115 1,355 0.3600 182.7500 1,436 0.3650 182.7500 1,523 0.3700 182.7500 1,614 0.3750 182.7500 1,711 0.3800 182.7500 1,814 0.3850 182.7500 1,923 0.3900 182.7500 2,038 0.3950 182.7500 2,160 0.4000 182.7500 2,290 0.4050 182.7500 2,307 0.4100 182.7500 2,427 0.4550 286.5962 2,573 0.4600 286.5962 2,727 0.4650 286.5962 3,461 0.4700 286.5962 3,461 & over 0.5500 563.5192 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 With study and training support loans Debt Weekly earnings (x) less than $ a b 359 - - 721 0.1900 68.3462 739 0.1990 74.8365 865 0.2490 111.8308 924 0.3777 223.2058 930 0.3377 186.2119 1,073 0.3477 186.2119 1,138 0.3577 186.2119 1,206 0.3627 186.2119 1,278 0.3677 186.2119 1,282 0.3727 186.2119 1,355 0.3700 182.7504 1,436 0.3750 182.7504 1,523 0.3800 182.7504 1,614 0.3850 182.7504 1,711 0.3900 182.7504 1,814 0.3950 182.7504 1,923 0.4000 182.7504 2,038 0.4050 182.7504 2,160 0.4100 182.7504 2,290 0.4150 182.7504 2,307 0.4200 182.7504 2,427 0.4650 286.5965 2,573 0.4700 286.5965 2,727 0.4750 286.5965 3,461 0.4800 286.5965 3,461 & over 0.5600 563.5196 Notes: Withholding amounts including the study and training support loans component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and study and training support loans tax tables. The differences result from the rounding of components. Withholding calculated using either method is accepted. Use for payments to low income aged persons and pensioners For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. See also: • Use the Withholding look-up tool to quickly work out the amount to withhold. • Use the Withholding look-up tool to quickly work out the amount to withhold. Using this schedule You should use this schedule if you make payments to: • seniors and pensioners who, at the end of the relevant financial year, are 66 years of age or older (for example, to be eligible for the year ending 30 June 2021, an employee must be born on or before 30 June 1955). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. • seniors and pensioners who, at the end of the relevant financial year, are 66 years of age or older (for example, to be eligible for the year ending 30 June 2021, an employee must be born on or before 30 June 1955). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. This schedule applies to weekly payments including: • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. This schedule can only apply if the payee has provided you with either: • a Withholding declaration answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners answering yes to questions 4, 5 and 6. • a Withholding declaration answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners answering yes to questions 4, 5 and 6. See also: • You can download a printable version of Tax table for seniors and pensioners (NAT 4466) in Portable Document Format (PDF). • For super income stream payments, you must also use Tax table for superannuation income streams to calculate withholding. • You can download a printable version of Tax table for seniors and pensioners (NAT 4466) in Portable Document Format (PDF). • For super income stream payments, you must also use Tax table for superannuation income streams to calculate withholding. Working out the withholding amount | 1 To work out the withholding amount: Calculate your payee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from Step 1 into the Withholding look-up tool, as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your payee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your payee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in Step 3. Example An payee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding lookup tool. If the payee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($10.00) • a member of a couple, use column 4 to find the correct amount to withhold ($23.00). 1. Calculate your payee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from Step 1 into the Withholding look-up tool, as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your payee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your payee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in Step 3. • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. Example An payee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding lookup tool. If the payee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($10.00) • a member of a couple, use column 4 to find the correct amount to withhold ($23.00). • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($10.00) • a member of a couple, use column 4 to find the correct amount to withhold ($23.00). Calculating fortnightly or monthly withholding amounts First calculate the weekly equivalent of fortnightly or monthly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly or monthly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. You should read this section with Statement of formulas for calculating amounts to be withheld. If you have developed your own payroll software package, you can use the following formulas and the coefficients outlined below. The formulas comprise linear equations of the form y = ax - b, where: • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. If no TFN is provided, ignore cents when you calculate withholding amounts. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the withholding amounts obtained using the Withholding look-up tool. You should only use such software if it produces the exact amounts. Values of the coefficients a and b for each set of formulas Payee is single Weekly earnings(x) less than a b $585 0.0000 0.0000 $646 0.1900 111.2308 $693 0.3150 192.0529 $721 0.4150 261.3913 $865 0.4240 267.8817 $989 0.4727 309.9183 $1,282 0.3477 186.2115 $2,307 0.3450 182.7504 $3,461 0.3900 286.5965 $3,461 & over 0.4700 563.5196 Payee is a member of an illness-separated couple Weekly earnings(x) less than a b $566 0.0000 0.0000 $627 0.1900 107.5769 $693 0.3150 185.9952 $721 0.4150 255.3337 $865 0.4240 261.8240 $941 0.4727 303.8606 $1,282 0.3477 186.2115 $2,307 0.3450 182.7504 $3,461 0.3900 286.5965 $3,461 & over 0.4700 563.5196 Payee is a member of a couple Weekly earnings(x) less than a b $521 0.0000 0.0000 $583 0.1900 99.1538 $693 0.3150 172.0288 $721 0.4150 241.3673 $829 0.4240 247.8577 $865 0.2990 144.1750 $1,282 0.3477 186.2115 $2,307 0.3450 182.7504 $3,461 0.3900 286.5965 $3,461 & over 0.4700 563.5196 Medicare levy parameters Weekly earnings threshold 693 Weekly earnings shade-in threshold 866 Medicare levy family threshold 50,191 Weekly family threshold divisor 52 Additional child 3,533 Shading out point multiplier 0.1000 Shading out point divisor 0.0800 Weekly levy adjustment factor 693.3800 Medicare levy 0.0200 Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If a payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. When your payee has a study and training support loan debt If your employee has a HELP, VSL, FS, SSL or TSL debt, you may need to withhold additional amounts from their payments. Your payee will need to notify you of this on their Tax file number declaration or Withholding declaration. Work it out To calculate additional withholding amounts for: • HELP, VSL, FS, SSL or TSL debts - refer to Study and training support loans weekly tax table. • HELP, VSL, FS, SSL or TSL debts - refer to Study and training support loans weekly tax table. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information on when to withhold and report on allowances, refer to Withholding from allowances. Leave loading If you pay leave loading as a lump sum, you need to use Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to the earnings for that period to calculate withholding. Claiming tax offsets The seniors and pensioners tax offset (SAPTO) is incorporated into this schedule. If your payee chooses to claim their entitlement to other tax offsets through reduced withholding, they must give you a Withholding declaration. To work out your payee's annual tax offset entitlement into a weekly value, use the Ready reckoner for tax offsets. Deduct this amount from the amount shown in column 2, 3 or 4 of the Withholding look-up tool. Ready reckoner for tax offsets Tax offset entitlement - weekly value Amount claimed $ Weekly value $ 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - 20 - 30 1 40 1 50 1 57 1 60 1 70 1 80 2 90 2 100 2 200 4 300 6 338 6 400 8 500 10 600 11 700 13 800 15 850 16 900 17 1,000 19 1,100 21 1,173 22 1,200 23 1,300 25 1,400 27 1,500 29 1,600 30 1,700 32 1,750 33 1,800 34 1,900 36 2,000 38 2,500 48 2,535 48 3,000 57 If the exact tax offset amount claimed is not shown in the ready reckoner, you add the values for an appropriate combination. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Withholding declarations A payee can use the Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding. For more information on tax offsets, refer to Claiming tax offsets. Payees can also use a Withholding declaration to advise you of changes to their situation that may vary the amount you need to withhold. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt (or changes to them) • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt (or changes to them) • entitlement to a seniors and pensioners tax offset. When your payee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from a payee, it will replace the previous one. A payee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Medicare levy adjustments To claim the Medicare levy adjustment (available to some low income earners with dependants), a payee must lodge a Medicare levy variation declaration with their Tax file number declaration. For instructions on how to work out the Medicare levy adjustment, refer to Medicare levy adjustment weekly tax table. For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(b) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an individual an amount that is either: • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. If you employ individuals under a working holiday makers visa, you must use the Tax table for working holiday makers for all payments made to them, including employment termination payments. See also: • Taxation of termination payments for information about ETPs for employers and employees. • Delayed termination payments • Taxation of termination payments for information about ETPs for employers and employees. • Delayed termination payments Employment termination payments An ETP is a lump sum payment you make: • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). ETPs include lump sum payments paid upon resignation, retirement or death. A payment from a super fund is not an ETP. A payment must generally be made within 12 months of termination to qualify as an ETP. A payment made outside of 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. Tax treatment of ETPs ETPs can have two different components: • a tax-free component • a taxable component. • a tax-free component • a taxable component. You only withhold tax from the taxable component. Depending on the type of ETP, the concessional tax treatment may be limited to the smaller of: • the ETP cap • the whole-of-income cap. • the ETP cap • the whole-of-income cap. The top rate of tax applies to amounts paid in excess of these caps. The ETP cap amount for the 2020-21 income year is $215,000. This amount is indexed annually. The whole-of-income cap amount for the 2020-21 income year is $180,000. This amount is not indexed. This cap is reduced by any other taxable income payments your employee receives in the income year - for example, salary or wages you have paid to your employee. In some cases, you may need to include an ETP in the taxable payments when working out the whole-of-income cap. The ETP payment summary has an ETP code that you use to describe the type of ETP and which cap has been applied to it. See also: • ETP reporting for more information about ETP codes • Taxation of termination payments • ETP reporting for more information about ETP codes • Taxation of termination payments ETP caps The following table lists the types of ETPs that are subject to withholding and the applicable cap for each type of payment. For payments in column 2, both caps are considered, and the smaller cap applies. Withholding will be required to be made at the top rate of tax on the amount over the smaller of the two caps. Applicable caps for ETPs subject to withholding Column 1 ETP cap only applies to: Column 2 Smaller of the ETP cap or whole-of-income cap applies to: a payment made under an early retirement scheme that exceeds the tax-free limit (see Note 1 - only the amount in excess of the limit is an ETP) a 'golden handshake' whether paid under: • contract • industrial award obligation • recognition of prior service a genuine redundancy payment that exceeds the tax-free base limit and for each complete year of service limit (see Note 1) - only the amount in excess of the limit is an ETP a non-genuine redundancy payment a payment made because of the employee's permanent disability severance pay compensation payment for personal injury a gratuity compensation for unfair dismissal a payment in lieu of notice compensation for harassment a payment for unused sick leave compensation for discrimination a payment for unused rostered days off lump sum payments paid on the death of an employee. an ETP not covered in column 1. • contract • industrial award obligation • recognition of prior service Note 1: The tax-free base limit for the 2020-21 income year is $10,989 plus $5,496 for each year of completed year of service. Note 1: The tax-free base limit for the 2020-21 income year is $10,989 plus $5,496 for each year of completed year of service. Find out about: • Working out the withholding amount • Working out the withholding amount Steps to work out smallest cap Follow these steps to work out the smaller of the ETP cap and whole-of-income cap. Step Action 1 Add up all taxable payments you made to your employee (excluding the ETP). 2 Subtract the Step 1 result amount from $180,000. 3 The result from Step 2 is the calculated whole-of-income cap. 4 Compare the calculated whole-of-income cap from Step 3 and the ETP cap amount of $215,000 for 2020-21 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there have been multiple payments for the same termination). 5 If both caps are equal, use the whole-of-income cap. The smallest of the two caps at Step 4 is the cap to apply to the ETP taxable component. Multiple payments for same termination For various reasons, ETPs may be made in more than one instalment. Payments made after the initial payment subject to the ETP cap, will attract a lower ETP cap. This is because the cap amount is reduced by the amount of all previous payments for the same termination. Lump sum payments that are not ETPs may also be subject to PAYG withholding. Use the applicable tax table to work out the amount to be withheld from these payments. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. See also: • Tax table for unused leave payments on termination of employment for unused annual leave, leave loading or long service leave payments. • Tax table for unused leave payments on termination of employment for unused annual leave, leave loading or long service leave payments. Death benefit ETPs A death benefit termination payment is received by a person after another person's death, in consequence of termination of the other person's employment. The amount to withhold depends on a number of factors including whether the payment is made: • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. Use table A to work out how much to withhold. See also: • Deceased estates and their tax obligations • Deceased estates and their tax obligations Working out the withholding amount An ETP can be made up of a tax-free component and taxable component. You must withhold an amount from the taxable component, including death benefit ETPs. Do not withhold from the tax-free component of the ETP. If your employee who is receiving an ETP has given you their tax file number (TFN) on a Tax file number declaration, use table A to work out how much to withhold. A Tax file number declaration remains effective for 12 months after you make the last payment to them. Withholding amounts calculated by applying table A are rounded to the nearest dollar. Results ending in 50 cents are rounded upwards. If the payment is to be made to a foreign resident you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found at Australian Tax Treaties. If the ETP is assessable only in the other country because of the treaty, then no withholding is required. If a foreign resident's ETP is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in table A to exclude the Medicare levy of 2%. See also: • Taxation of termination payments for information about ETP components. • Tax file number declaration • What are tax treaties? • Taxation of termination payments for information about ETP components. • Tax file number declaration • What are tax treaties? When a TFN has not been provided You must withhold 47% from the taxable component of an ETP you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Examples Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. This is the amount remaining after Lloyd received a genuine redundancy payment. (The amount that exceeds the tax-free base limit and for each complete year of service limit is an ETP.) The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the Step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing the result from Step 2 against the ETP cap amount of $215,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts above the whole-of-income cap of $96,000. As the whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax-free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the Step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines the smallest cap by comparing the result from Step 2 against ETP cap amount of $2105,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 × 32%) plus $9,400 ($20,000 × 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation, the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit* (see Note 2) as $2,209. This is calculated as follows: $40,678 less $38,469 due to the 5 years of service [$10,989 base limit plus $27,480 (5 × $5,496)]. The amount of $2,209 is an ETP. Using table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $707 (32% of $2,209). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the Step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines the smallest cap by comparing the result from Step 2 against the ETP cap of $212,791 (ETP cap $215,000 for 2020-21 less the $2,209 ETP). Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $707 from the $2,209 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. Note 2: For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. This is the amount remaining after Lloyd received a genuine redundancy payment. (The amount that exceeds the tax-free base limit and for each complete year of service limit is an ETP.) The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the Step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing the result from Step 2 against the ETP cap amount of $215,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts above the whole-of-income cap of $96,000. As the whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax-free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the Step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines the smallest cap by comparing the result from Step 2 against ETP cap amount of $2105,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 × 32%) plus $9,400 ($20,000 × 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation, the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit* (see Note 2) as $2,209. This is calculated as follows: $40,678 less $38,469 due to the 5 years of service [$10,989 base limit plus $27,480 (5 × $5,496)]. The amount of $2,209 is an ETP. Using table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $707 (32% of $2,209). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the Step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines the smallest cap by comparing the result from Step 2 against the ETP cap of $212,791 (ETP cap $215,000 for 2020-21 less the $2,209 ETP). Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $707 from the $2,209 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. Note 2: For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Table A: Withholding rates for ETPs Income component derived by your employee in the income year Age of person at the end of the income year that the payment is received Component subject to PAYG withholding Rate of withholding Cap to apply Life benefit ETP - taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Under preservation age Up to the ETP cap amount 32% ETP cap Preservation age or over Up to the ETP cap amount 17% ETP cap All ages Amount above the ETP cap amount 47% ETP cap Life benefit ETP - taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Under preservation age Up to the relevant cap amount 32% Smallest of ETP cap and whole-of-income cap Preservation age or over Up to the relevant cap amount 17% Smallest of ETP cap and whole-of-income cap All ages Amount above the relevant cap amount 47% Smallest of ETP cap and whole-of-income cap Death benefit ETP paid to non-dependants - taxable component All ages Up to the ETP cap amount 32% ETP cap Amount above the ETP cap amount 47% ETP cap Death benefit ETP paid to dependants - taxable component All ages Up to the ETP cap amount Nil ETP cap Amount above the ETP cap amount 47% ETP cap Death benefit ETP paid to a trustee of a deceased estate - - Nil - Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Additional information The ETP cap amount for the 2020-21 income year is $215,000. The amount is indexed annually. The whole-of-income cap amount for the 2020-21 income year and future years is $180,000. This amount is not indexed. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, phone us on 13 10 20. If an ETP will be paid to the trustee of a deceased estate, no amount should be withheld. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Delayed termination payments Generally, a payment must be made within 12 months of termination to qualify as an ETP. A payment made after 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. A delayed termination payment is not treated as an ETP. It must be reported in: • 'Gross payments' in Single Touch Payroll (STP), or • PAYG payment summary - individual non-business for those not reporting through STP. • 'Gross payments' in Single Touch Payroll (STP), or • PAYG payment summary - individual non-business for those not reporting through STP. When a TFN is provided If your employee has given you their TFN, withhold an amount equal to 32% from the payment. Withholding amounts are rounded to the nearest dollar once calculated. Results ending in 50 cents are rounded to the next higher dollar. When a TFN has not been provided You must withhold 47% from the payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Preservation age The withholding amount varies depending on whether the employee has reached their preservation age by the end of the income year in which when the payment is made. Preservation age is determined using your employee's date of birth. For example, if your employee was born on 1 October 1962, they reachED their preservation age of 58 on 1 October 2020 for the 2018-19 income year. The table below will help with this: Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 ETP reporting You must provide your employee with one or more PAYG payment summary - employment termination payment forms within 14 days of making an ETP, or report the ETP in the pay event if using Single Touch Payroll (STP). An ETP code is used to describe the type of payment, and determines which cap, ETP cap or whole-of-income cap is applied. The tables below shows the type of ETPs and which code applies: Life benefit ETP Code Description R ETP because of: • early retirement scheme • genuine redundancy • invalidity compensation for: • personal injury • unfair dismissal • harassment • discrimination. O Other ETP not described by R, for example, golden handshake, gratuity, payment in lieu of notice, payment for unused sick leave, payment for unused rostered days off. • early retirement scheme • genuine redundancy • invalidity compensation for: • personal injury • unfair dismissal • harassment • discrimination. • personal injury • unfair dismissal • harassment • discrimination. Multiple payments for same termination Code Description S This is a code R payment. You made one of the following payments to your employee in a previous income year for the same termination: a code R payment a code O payment a transitional termination payment. P This is a code O payment and you made one of the following payments to your employee in a previous income year for the same termination: a code R payment a code O payment a transitional termination payment. a code R payment a code O payment a transitional termination payment. a code R payment a code O payment a transitional termination payment. Death benefit ETP Code Description D Death benefit ETP paid to a dependant of the deceased B Death benefit ETP paid to a non-dependant of the deceased. You made a termination payment to the non-dependant in a previous income year for the same termination N Death benefit ETP paid to a non-dependant of the deceased T Death benefit ETP paid to a trustee of the deceased estate. Transitional termination payments were certain ETPs paid to an employee under an employment contract entered into before 10 May 2006. They were taxed concessionally if paid before 1 July 2012. See also: • Single Touch Payroll • PAYG payment summaries: forms and guidelines - payment summaries can also be printed using software that conforms with ATO reporting specifications • Software developers homepage for more details and reporting specifications • Taxation of termination payments for information about transitional ETPs • Single Touch Payroll • PAYG payment summaries: forms and guidelines - payment summaries can also be printed using software that conforms with ATO reporting specifications • Software developers homepage for more details and reporting specifications • Taxation of termination payments for information about transitional ETPs For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(a) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you make a super lump sum payment to an individual. This schedule also provides information on the withholding requirements when an untaxed element of super interest is rolled over. Super lump sums A super lump sum payment includes a: • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). A super lump sum may be paid from a super fund, approved deposit fund (ADF) or a retirement savings account (RSA). Components of a super lump sum Before you can work out the withholding amount, you must calculate the components of the super lump sum. A super lump sum may have two components: • a tax-free component • a taxable component which can include an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • a tax-free component • a taxable component which can include an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). You do not withhold from the tax-free component. Working out the withholding amount You must calculate the amount to withhold by applying the rates set out in table A if your payee: • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. These rates include the Medicare levy of 2%. If the payment is to be made to a foreign resident you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found in the Australian Tax Treaties table. If, because of the treaty, the super lump sum is assessable only in the other country, then no withholding is required. If a foreign resident's super lump sum is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in table A to exclude the Medicare levy of 2%. Different withholding rates apply for temporary residents who request a departing Australia superannuation payment. Phone us on 13 10 20 or follow the link below. See also: • Australian Tax Treaties • Departing Australia superannuation payment • Australian Tax Treaties • Departing Australia superannuation payment Payments not subject to PAYG withholding The following super lump sums are not subject to PAYG withholding: • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. When a TFN has not been provided Different withholding rates apply where the payee of the super lump sum has not provided you with their TFN before the payment is made. Paid to an Australian resident • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) • 60 years old or over: Taxable component - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) • 60 years old or over: Taxable component - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). Paid to a foreign resident Check if there is a tax treaty with the payee's country of residence. If the super lump sum is assessable in the other country, no withholding is required. If the super lump sum is assessable in Australia, use the following withholding rates: • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) • 60 years old or over: Taxable component - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) • 60 years old or over: Taxable component - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. See also: • What are tax treaties? • What are tax treaties? Rollovers If the person entitled to receive the super lump sum asks you to roll over their benefit, you are generally not required to withhold from any of the rolled-over amount. However, if the rollover benefit consists of a taxable component - untaxed element that exceeds the untaxed plan cap you are required to withhold at the following rates: • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 49%. • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 49%. A super lump sum death benefit cannot be rolled over - whether paid to dependants or non-dependants. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.585 million which consists wholly of a taxable component - untaxed element. The untaxed plan cap amount for 2020-21 is $1.565 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,565,000 (no withholding required) • above the untaxed plan cap = $20,000 ($1,585,000 - $1,565,000) • from $20,000 = $9,400 ($20,000 × 47%). The net rollover of $1,575,600 ($1,585,000 - $9,400) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. You are also required to provide a statement to the member with 30 days of the rollover. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.585 million which consists wholly of a taxable component - untaxed element. The untaxed plan cap amount for 2020-21 is $1.565 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,565,000 (no withholding required) • above the untaxed plan cap = $20,000 ($1,585,000 - $1,565,000) • from $20,000 = $9,400 ($20,000 × 47%). The net rollover of $1,575,600 ($1,585,000 - $9,400) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. You are also required to provide a statement to the member with 30 days of the rollover. • up to the untaxed plan cap = $1,565,000 (no withholding required) • above the untaxed plan cap = $20,000 ($1,585,000 - $1,565,000) • from $20,000 = $9,400 ($20,000 × 47%). See also: • SuperStream • Untaxed plan cap • SuperStream • Untaxed plan cap Table A: Withholding rates for super lump sums Type of payment and tax component Age of person at the date the payment is received Amount subject to PAYG withholding Rate of withholding Member benefit - taxed element of the taxable component Under preservation age Whole amount 22% Preservation age to 59 years Amount up to low rate cap Nil Amount above the low rate cap 17% 60 years and above Whole amount Nil Member benefit - untaxed element of the taxable component Under preservation age Amount up to untaxed plan cap 32% Amount above untaxed plan cap 47% Preservation age to 59 years Amount up to low rate cap 17% Amount above the low rate cap up to the untaxed plan cap 32% Amount above untaxed plan cap 47% 60 years and above Amount up to untaxed plan cap 17% Amount above untaxed plan cap 47% Member benefit - total of preserved benefits is less than $200 Any age Nil - amount is non-assessable, non-exempt income n/a Member benefit - terminal medical condition payment Any age Nil - amount is non-assessable, non-exempt income n/a Death benefit paid to a dependant - taxed and untaxed elements of the taxable component Any age Nil - amount is non-assessable, non-exempt income n/a Death benefit paid to a non-dependant - taxed element of the taxable component Any age Whole amount 17% Death benefit paid to a non-dependant - untaxed element of the taxable component Any age Whole amount 32% Death benefit paid to the trustee of the deceased estate Any age None Nil non-assessable, non-exempt income non-assessable, non-exempt income non-assessable, non-exempt income Additional information Low rate cap: For the 2020-21 income year, the low rate cap is $215,000 and is indexed annually. The low rate cap is: • in relation to super lump sums paid to an individual who has reached their preservation age, the maximum amount of the taxable component that is allowed the lowest rate of tax • a lifetime limit • allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. • in relation to super lump sums paid to an individual who has reached their preservation age, the maximum amount of the taxable component that is allowed the lowest rate of tax • a lifetime limit • allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. Untaxed plan cap: For the 2020-21 income year, the untaxed plan cap is $1,565,000 and is indexed annually. For the low rate cap or the untaxed plan cap in prior years, phone us on 13 10 20 or visit Super. Lump sum less than $200: There is no withholding required from the whole amount if it is paid by a regulated super fund, complying ADF or RSA provider as a super lump sum and it is the payee's entire benefit. A terminal medical condition exists if: • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. The certification period is 24 months from the date of certification. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning defined in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning defined in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, phone us on 13 10 20. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Example: Super lump sum made by a super provider from a taxed element. Heather and Dean are members of the AAFund super fund. They are 59 and 61 years old respectively. They have decided to retire and take some of their super as a lump sum. They are both over their preservation age. According to their entitlements, Heather and Dean will both receive a super lump sum of $250,000 from AAFund. Each super lump sum has a tax-free component of $30,000 and a taxable component of $220,000. Heather and Dean have previously provided their respective TFNs to AAFund. AAFund does not need to withhold from the tax-free component of $30,000 but must withhold an amount from the taxable component of $220,000. The taxable component of the super lump sum paid by AAFund is wholly made up of taxed elements. Amount to withhold for Heather: As Heather is over her preservation age but is still under 60, she is entitled to the low rate cap. a. Amount up to low rate cap = $215,000 (2020-21 income year cap amount) b. Amount above low rate cap = $5,000 ($220,000 - $215,000) c. Amount to withhold from $5,000 = $850 (17% of $5,000) Note: The low rate cap is indexed annually. Amount to withhold for Dean: As Dean is over 60 years old, no part of his super lump sum payment is subject to withholding. Example: Super lump sum made by a super provider from a taxed element. Heather and Dean are members of the AAFund super fund. They are 59 and 61 years old respectively. They have decided to retire and take some of their super as a lump sum. They are both over their preservation age. According to their entitlements, Heather and Dean will both receive a super lump sum of $250,000 from AAFund. Each super lump sum has a tax-free component of $30,000 and a taxable component of $220,000. Heather and Dean have previously provided their respective TFNs to AAFund. AAFund does not need to withhold from the tax-free component of $30,000 but must withhold an amount from the taxable component of $220,000. The taxable component of the super lump sum paid by AAFund is wholly made up of taxed elements. Amount to withhold for Heather: As Heather is over her preservation age but is still under 60, she is entitled to the low rate cap. a. Amount up to low rate cap = $215,000 (2020-21 income year cap amount) b. Amount above low rate cap = $5,000 ($220,000 - $215,000) c. Amount to withhold from $5,000 = $850 (17% of $5,000) Note: The low rate cap is indexed annually. Amount to withhold for Dean: As Dean is over 60 years old, no part of his super lump sum payment is subject to withholding. a. Amount up to low rate cap = $215,000 (2020-21 income year cap amount) b. Amount above low rate cap = $5,000 ($220,000 - $215,000) c. Amount to withhold from $5,000 = $850 (17% of $5,000) Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1962, they reached their preservation age of 58 on 1 October 2020. The table below will help with this: Preservation age Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Payment summaries You must provide a PAYG payment summary - superannuation lump sum to the recipient of the super lump sum within 14 days of making a lump sum payment. Payment summaries can also be printed using software that conforms to ATO reporting specifications. For information and reporting specifications visit Software developers. For payments made on or after 1 July 2021 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(a) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you make a payment of a super income stream, including a: • account-based super income streams - including death benefit income streams • capped defined benefit income streams - including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams • account-based super income streams - including death benefit income streams • capped defined benefit income streams - including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams Super income streams A super income stream is a series of regular payments from a superannuation provider when the payee has satisfied a condition of release. These regular payments can be paid weekly, fortnightly, monthly, quarterly or annually. A super income stream may be: • an account-based super income stream • a capped defined benefit income stream which includes a - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017 - a reversionary death benefit income stream. • an account-based super income stream • a capped defined benefit income stream which includes a - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017 - a reversionary death benefit income stream. - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017 - a reversionary death benefit income stream. Note: a commutation of an income stream is not a super income stream payment. It is a super lump sum. Defined benefit income cap The general defined benefit income cap for the 2021-22 income year is $106,250. The defined benefit income cap may be reduced depending on the payee's circumstances. See also: • Conditions of release • Taxation Ruling TR 2013/5 When a superannuation income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums • Super • Varying your PAYG withholding • Conditions of release • Taxation Ruling TR 2013/5 When a superannuation income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums • Super • Varying your PAYG withholding Components of a super income stream Before you can work out the withholding amount, you must calculate the components of the super income stream. A super income stream may have two components: • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • the tax-free component • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • the tax-free component - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% for residents, and 45% for foreign residents, if a super income stream payment is made to your payee and they: • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN or have made an enquiry with us. • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration that they have lodged a Tax file number application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. When not to apply the no-TFN withholding rate Do not apply the no-TFN withholding rate to: • the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years old or over and the total of these amounts is below their defined benefit income cap • the taxed element of an account-based super income stream where the payee is 60 years or over. • the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years old or over and the total of these amounts is below their defined benefit income cap • the taxed element of an account-based super income stream where the payee is 60 years or over. In these circumstances no withholding is required. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Working out the withholding amount Factors to consider when working out the withholding amount include: • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. Payments to Australian residents This schedule is divided into five parts. The amount required to be withheld from a super income stream depends on the type of super income stream you pay. • account-based super income stream - use part A • capped defined benefit income stream and - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years old or older at the time of death - use part E • account-based super income stream - use part A • capped defined benefit income stream and - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years old or older at the time of death - use part E - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years old or older at the time of death - use part E • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D Payments to foreign residents If the super income stream is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. If the super income stream is assessable in the other country because of the treaty, no withholding is required. If a foreign resident's super income stream is assessable in Australia, you are required to withhold from the payment. See also: • The full list of Australian Tax Treaties, as maintained by Treasury • What are tax treaties? • The full list of Australian Tax Treaties, as maintained by Treasury • What are tax treaties? Rounding of withholding amounts Ignore any cents in an income stream before using any of the steps in this schedule to calculate withholding. Withholding amounts calculated using the steps are rounded to the nearest dollar. Results ending in exactly 50 cents are rounded to the next highest dollar. Do this rounding directly - do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Part A Use this part where the payee is: • below 60 years of age and is receiving a super income stream including a death benefit income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. • below 60 years of age and is receiving a super income stream including a death benefit income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. Note: if the payee turns 60 during the financial year and is in receipt of a capped defined benefit income stream, then you will also need to complete part E for post-60 income stream payments. Taxable component contains taxed and untaxed elements Step 1: Use the following table to work out which elements of the taxable component withholding applies to. How to apply withholding when taxable component contains untaxed element Age of the payee Taxable component of super income stream contains Withholding applies to the following elements(s) Untaxed element Taxed element Below 60 Yes Yes Sum of untaxed and taxed elements Below 60 No Yes Taxed element Any age Yes No Untaxed element Note: Do not withhold where the payee is receiving an account-based super income stream with a taxed element and tax-free component and is aged 60 years or older. Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in Step 1. The tax table you use depends on the period the super income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees aged 60 years and over may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in Step 1. Step 3 Some payees may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super income stream - taxable component Age Tax offset Below preservation age Nil Preservation age to below 60 years Taxed element × 15% Untaxed element = Nil 60 years or over Untaxed element × 10% Super death benefits paid to a dependant Age of deceased Age of recipient Tax offset Below 60 Below 60 Taxed element × 15% 60 and over Untaxed element × 10% 60 and over Any age Untaxed element × 10% Disability super income stream - taxable component Age Tax offset Below preservation age Taxed element × 15% Untaxed element = Nil Preservation age to below 60 years Taxed element × 15% Untaxed element = Nil 60 years or over Untaxed element × 10% Untaxed element = Nil Untaxed element = Nil Untaxed element = Nil Step 4: For some payees, the application of the offset from Step 3 leads to under withholding for their Medicare levy. An offset adjustment is required where the tax offset calculated in Step 3 is great than zero. Use the applicable formulas below to calculate the offset adjustment amount. You will need to calculate the weekly equivalent of the taxable component or untaxed element if making fortnightly, monthly or quarterly payments. If an offset adjustment is not required to set the offset adjustment to zero. Adjustment amounts per taxable component amount Equivalent amount (on a weekly basis) Offset adjustment amount Under 60 years of age 60 years of age or over Less than the Medicare levy threshold for singles Nil Nil Greater than the Medicare levy threshold for singles, but less than the Medicare levy shade out point (SOP) for singles (Taxable component - Medicare levy threshold for singles) × 0.10 (Untaxed element - Medicare levy threshold for singles) × 0.10 Greater than or equal to the Medicare levy SOP for singles, but less than $1,047 Taxable component × 0.02 Untaxed element × 0.02 Greater than $1,046 Nil Nil Medicare levy parameters are contained in Statement of formulas for calculating amounts to be withheld. Step 5: Calculate the notional amount to withhold by first subtracting the tax offset per payment (Step 3) from the withholding amount (Step 2). Notional amount to withhold = withholding amount - tax offset Notional amount to withhold = withholding amount - tax offset Then compare the notional amount to withhold with the offset adjustment amount calculated at Step 4. If the notional amount to withhold is: • less than the amount calculated at Step 4, withhold the amount calculated at Step 4 • more than the amount calculated at Step 4, withhold the notional amount to be withheld. • less than the amount calculated at Step 4, withhold the amount calculated at Step 4 • more than the amount calculated at Step 4, withhold the notional amount to be withheld. Tax-free component If the super income stream is being paid to a payee under 60, you do not need to consider their tax-free component when calculating their withholding. Example: Case A: Payee is under 60 years old This example uses the PAYG withholding tax tables that apply from 13 October 2020. Maree, 58, receives a fortnightly super income stream of $1,200 comprising: • a tax-free component of $300 • a taxable component - taxed element of $900. Maree's preservation age is 58. Step 1: Maree is 58 years old therefore withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $38, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element × 15% = $900 × 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $876 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,096 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) × 0.10 = ($900 - $876) × 0.10 = $2.40 = $2 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $2 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($38 as worked out in Step 2) by the value of the tax offset ($135 as worked out in Step 3). That is: Notional withholding amount = $38 - $135 = -$97 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $2. This is the offset adjustment amount which will cover the Medicare levy payable. Example: Case A: Payee is under 60 years old This example uses the PAYG withholding tax tables that apply from 13 October 2020. Maree, 58, receives a fortnightly super income stream of $1,200 comprising: • a tax-free component of $300 • a taxable component - taxed element of $900. Maree's preservation age is 58. Step 1: Maree is 58 years old therefore withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $38, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element × 15% = $900 × 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $876 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,096 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) × 0.10 = ($900 - $876) × 0.10 = $2.40 = $2 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $2 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($38 as worked out in Step 2) by the value of the tax offset ($135 as worked out in Step 3). That is: Notional withholding amount = $38 - $135 = -$97 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $2. This is the offset adjustment amount which will cover the Medicare levy payable. • a tax-free component of $300 • a taxable component - taxed element of $900. Part B Use this part if the payee is receiving a capped defined benefit income stream during the year and is: • 60 years old or over and • their super income stream is made up of - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. • 60 years old or over and • their super income stream is made up of - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. Withholding steps Step 1: Convert the super income stream compnents the payee received for the period to an annualised amount and use the following table to work out whether withholding applies, and if so, what amount it applies to. Income stream components Does withholding apply? Sum of the annualised tax-free component and taxed element is less than the Defined benefit income cap No withholding applies. No further steps are necessary. Sum of the annualised tax-free component and taxed element is greater than the Defined benefit income cap Withholding applies to 50% of the amount over the cap. Go to Step 2. Step 2: Calculate the weekly, fortnightly or monthly equivalent of the amount from step one in excess of the cap. For example, if you pay the payee weekly divide the excess by 52. If you pay fortnightly divide the excess by 26. If you pay monthly divide the excess by 12 (ignore cents in the result). Step 3: Divide the amount calculated at Step 2 by two (ignore cents in the result). Step 4: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in Step 3. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. These examples use the PAYG withholding tax tables that apply from 13 October 2020. Example: Case B(i): Capped defined benefit income stream where the annual entitlement is under the cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising: • a tax-free component of $200 • a taxable component - taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $106,250 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $106,250. As Courtney is over 60 years old and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $106,250 for the income year, no withholding is required. Example: Case B (ii): Capped defined benefit income stream where the annual entitlement exceeds the cap Bill, 63, receives a fortnightly capped defined benefit income stream of $6,550 comprising: • a tax-free component of $750 • a taxable component - taxed element of $5,800. Bill is entitled to the full defined benefit income cap amount of $106,250 as there are no factors present that reduce this cap. Step 1 The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $19,500 and annualised taxed element of $150,800 totalling $170,300, which is greater than the defined benefit income cap of $106,250. Withholding applies to 50% of the amount over the cap. Go to Step 2. Step 2 Calculate the fortnightly equivalent of the amount in excess of the cap. $170,300 - $106,250 = $64,050 $64,050 ÷ 26 = $2,463 (ignoring cents) Step 3 Divide the amount calculated at Step 2 by two. $2,463 ÷ 2 = $1,231 (ignoring cents) Step 4 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in Step 3. As Bill has claimed the tax -free threshold the withholding amount is $122. Example: Case B(i): Capped defined benefit income stream where the annual entitlement is under the cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising: • a tax-free component of $200 • a taxable component - taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $106,250 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $106,250. As Courtney is over 60 years old and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $106,250 for the income year, no withholding is required. • a tax-free component of $200 • a taxable component - taxed element of $1,800. Example: Case B (ii): Capped defined benefit income stream where the annual entitlement exceeds the cap Bill, 63, receives a fortnightly capped defined benefit income stream of $6,550 comprising: • a tax-free component of $750 • a taxable component - taxed element of $5,800. Bill is entitled to the full defined benefit income cap amount of $106,250 as there are no factors present that reduce this cap. Step 1 The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $19,500 and annualised taxed element of $150,800 totalling $170,300, which is greater than the defined benefit income cap of $106,250. Withholding applies to 50% of the amount over the cap. Go to Step 2. Step 2 Calculate the fortnightly equivalent of the amount in excess of the cap. $170,300 - $106,250 = $64,050 $64,050 ÷ 26 = $2,463 (ignoring cents) Step 3 Divide the amount calculated at Step 2 by two. $2,463 ÷ 2 = $1,231 (ignoring cents) Step 4 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in Step 3. As Bill has claimed the tax -free threshold the withholding amount is $122. • a tax-free component of $750 • a taxable component - taxed element of $5,800. Part C Use this part if the payee is receiving a capped defined benefit income stream and: • is 60 years old or over, and • their income stream is only made up of a taxable component - untaxed element. • is 60 years old or over, and • their income stream is only made up of a taxable component - untaxed element. Withholding steps Step 1: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to this pay period's taxable component - untaxed element. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in Step 2. Step 2: Determine the tax offset for the payment Convert the untaxed element payee received this period to an annualised amount. Use the following table to work out the amount of tax offset that applies. Untaxed element - annualised amount Tax offset Equal to or greater than the Defined benefit income cap Tax offset is capped at 10% of the cap. Less than the Defined benefit income cap Tax offset is calculated at 10% of the untaxed element. Step 3: If the annualised amount from Step 2 is less than the cap then: Tax offset = Untaxed element for the payment × 10% Tax offset = Untaxed element for the payment × 10% If the annualised amount from Step 2 is greater than the cap, then the annual tax offset is capped at 10% of the cap. Therefore, the tax offset for the payment is reduced to the weekly, fortnightly or monthly equivalent of the capped tax offset amount. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (Step 3) from the withholding amount (Step 1). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Example: Case C: Capped defined benefit income stream comprised of a taxable component - untaxed element only This example uses the PAYG withholding tax tables that apply from 13 October 2020. Vera, 68, receives a weekly super income stream of $2,500 comprised only of a taxable component - untaxed element. Step 1 Using the Weekly tax table, the withholding amount relevant to the taxable component - untaxed element for $2,500 is $689 (Vera has claimed the tax-free threshold). Step 2 The annual equivalent of Vera's weekly super income stream ($2,500 × 52 = $130,000) is greater than the defined benefit income cap of $106,250. Therefore, Vera's tax offset is capped at $10,625 for the income year. Step 3 As Vera is over 60 years old she is eligible for a 10% tax offset of the untaxed element. The weekly tax offset amount is capped at $10,625 ÷ 52 = $204 (ignore cents) This weekly offset amount exceeds this cap ($13,000 ÷ 52 = $250). Therefore, the weekly tax offset is reduced to $204. Step 4 Work out the amount to withhold by subtracting the tax offset per payment (Step 3) from the withholding amount (Step 1). Amount to withhold = withholding amount - tax offset Amount to withhold = $689 - $204 Amount to withhold = $485 Example: Case C: Capped defined benefit income stream comprised of a taxable component - untaxed element only This example uses the PAYG withholding tax tables that apply from 13 October 2020. Vera, 68, receives a weekly super income stream of $2,500 comprised only of a taxable component - untaxed element. Step 1 Using the Weekly tax table, the withholding amount relevant to the taxable component - untaxed element for $2,500 is $689 (Vera has claimed the tax-free threshold). Step 2 The annual equivalent of Vera's weekly super income stream ($2,500 × 52 = $130,000) is greater than the defined benefit income cap of $106,250. Therefore, Vera's tax offset is capped at $10,625 for the income year. Step 3 As Vera is over 60 years old she is eligible for a 10% tax offset of the untaxed element. The weekly tax offset amount is capped at $10,625 ÷ 52 = $204 (ignore cents) This weekly offset amount exceeds this cap ($13,000 ÷ 52 = $250). Therefore, the weekly tax offset is reduced to $204. Step 4 Work out the amount to withhold by subtracting the tax offset per payment (Step 3) from the withholding amount (Step 1). Amount to withhold = withholding amount - tax offset Amount to withhold = $689 - $204 Amount to withhold = $485 Part D Use this part where the payee is receiving a capped defined benefit income stream and: • is 60 years old or over, and • their income stream is made up of one or more of - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. • is 60 years old or over, and • their income stream is made up of one or more of - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. Withholding steps Work out the amount subject to withholding Step 1: Convert all of the components of the whole income stream the payee received during this period to an annualised amount. Then add together all the annualised components that make up the income stream. Use the table below to determine whether you go to Step 2 or part C. Income stream components Sum of components Next step Tax-free Taxed element Untaxed element Yes Yes Yes Equal to or greater than the Defined benefit income Go to Step 2 Yes Yes Yes Less than the Defined benefit income Go to part C (untaxed component) Step 2: Add the annualised tax-free component and annualiesed taxed element. Subtract the cap from this amount. If this is less than the cap, go to Step 5. Step 3: Calculate the weekly, fortnightly or monthly equivalent of the amount at Step 2. For example, if you pay the payee weekly, divide the excess by 52. If you pay fortnightly, divide the excess by 26. If you pay monthly, divide the excess by 12 (ignore cents in the result). Step 4: Divide the amount calculated at Step 3 by two (ignore cents in the result). The result is the amount subject to withholding. Step 5: Calculate the weekly, fortnightly or monthly equivalent of the untaxed element and add this to the amount calculated at Step 4 (if applicale). Step 6: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in Step 5. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Calculate the tax offset applicable Step 7: If the sum of the annualised tax-free component and the annualised taxed element is equal or greater than the cap, then the payee is not entitled to a tax offset. If the sum of the annualised tax-free component and the annualised taxed element is less than the cap, the payee is entitled to a reduced tax offset. Subtract from the cap the sum of the tax-free component and the taxed element from Step 2 and apply 10% to this amount. The result is the annual tax offset amount. Calculate the weekly, fortnightly or monthly equivalent of this tax offset. For example, if you pay the payee weekly, divide the amount by 52. If you pay fortnightly, divide the amount by 26. If you pay monthly, divide the amount by 12 (ignore cents in the result). Work out the amount to withhold Step 8: Subtract the tax offset per payment (Step 7) from the withholding amount (Step 6). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset These examples use the PAYG withholding tax tables that apply from 13 October 2020. Example: Case D (i): Payee is over 60 years old, and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $106,250 cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $106,250 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 - $106,250 = $43,750 Step 3 Calculate the weekly equivalent of the amount in excess of $106,250 calculated at Step 2. $43,750 ÷ 52 = $1 (ignore cents) Step 4 Divide the amount calculated at Step 3 by two. $841 ÷ 2 = $420 (ignore cents) Step 5 Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000 ÷ 52) and add it to the amount calculated at Step 4 ($420). $1,192 + $420 = $1,612 Step 6 Using the Weekly tax table, the withholding amount relevant to the amount calculated in Step 5 is $374. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $106,250, she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $374 - 0 Total amount to withhold is $374. Example: Case D (ii): Payee is over 60 years old and receives all elements of a capped defined benefit income stream Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $125,000 comprising: • taxable component - taxed element $82,000 • taxable component - untaxed element $33,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $82,000 + $33,000 + $10,000 = $125,000 As the sum is over the $106,250 cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $106,250 cap from the result. Sum of tax-free component and taxed element. $10,000 + $82,000 = $92,000 Amount in excess of cap. $92,000 - $106,250 = -$14,250 As $92,000 is less than $106,250 there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at Step 2. Step 5 Add the untaxed element of the taxable component $1,269 (i.e. fortnightly equivalent of $33,000) to the amount calculated at Step 4 (Nil). $1,269 + Nil = $1,269 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in Step 5 is $130. Calculate the tax offset applicable Step 7 As Fred's tax-free component and taxed element is less than the $106,250 cap then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($106,250 - amount at Step 2) × 10% ($106,250 - $92,000) × 10% = $1,425 The tax offset amount is capped at $1,425. As Fred is being paid on a fortnightly basis divide the offset by 26. $1,425 ÷ 26 = $54 (ignore cents). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $130 - $54 Total amount to withhold is $76. Example: Case D (iii): Payee is over 60 years old and receives some elements of a capped defined benefit income stream Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising: • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $106,250 cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $106,250 cap from this amount. $30,000 + $0 = $30,000 30,000 - $106,250 = -$76,250 As $30,000 is less than the $106,250 cap there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at Step 2. Step 5 Add the untaxed element of the taxable component $3,461 (i.e. weekly equivalent of $180,000) to the amount calculated at Step 4 (Nil). $3,461 + Nil = $3,461 Step 6 Using the Weekly tax table, the withholding amount relevant to the amount calculated in Step 5 is $1,064. Calculate the tax offset applicable Step 7 As Bob's tax-free component is less than the $106,250 cap then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($106,250 - amount at Step 2) × 10% ($106,250 - $30,000) × 10% = $7,625 The tax offset amount is capped at $7,625 As Bob is paid weekly divide the offset by 52. $7,625 ÷ 52 = $146 (ignore cents) Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $1,064 - $146 Total amount to withhold is $918 Example: Case D (i): Payee is over 60 years old, and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $106,250 cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $106,250 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 - $106,250 = $43,750 Step 3 Calculate the weekly equivalent of the amount in excess of $106,250 calculated at Step 2. $43,750 ÷ 52 = $1 (ignore cents) Step 4 Divide the amount calculated at Step 3 by two. $841 ÷ 2 = $420 (ignore cents) Step 5 Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000 ÷ 52) and add it to the amount calculated at Step 4 ($420). $1,192 + $420 = $1,612 Step 6 Using the Weekly tax table, the withholding amount relevant to the amount calculated in Step 5 is $374. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $106,250, she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $374 - 0 Total amount to withhold is $374. • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Example: Case D (ii): Payee is over 60 years old and receives all elements of a capped defined benefit income stream Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $125,000 comprising: • taxable component - taxed element $82,000 • taxable component - untaxed element $33,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $82,000 + $33,000 + $10,000 = $125,000 As the sum is over the $106,250 cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $106,250 cap from the result. Sum of tax-free component and taxed element. $10,000 + $82,000 = $92,000 Amount in excess of cap. $92,000 - $106,250 = -$14,250 As $92,000 is less than $106,250 there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at Step 2. Step 5 Add the untaxed element of the taxable component $1,269 (i.e. fortnightly equivalent of $33,000) to the amount calculated at Step 4 (Nil). $1,269 + Nil = $1,269 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in Step 5 is $130. Calculate the tax offset applicable Step 7 As Fred's tax-free component and taxed element is less than the $106,250 cap then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($106,250 - amount at Step 2) × 10% ($106,250 - $92,000) × 10% = $1,425 The tax offset amount is capped at $1,425. As Fred is being paid on a fortnightly basis divide the offset by 26. $1,425 ÷ 26 = $54 (ignore cents). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $130 - $54 Total amount to withhold is $76. • taxable component - taxed element $82,000 • taxable component - untaxed element $33,000 • tax-free component $10,000. Example: Case D (iii): Payee is over 60 years old and receives some elements of a capped defined benefit income stream Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising: • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $106,250 cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $106,250 cap from this amount. $30,000 + $0 = $30,000 30,000 - $106,250 = -$76,250 As $30,000 is less than the $106,250 cap there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at Step 2. Step 5 Add the untaxed element of the taxable component $3,461 (i.e. weekly equivalent of $180,000) to the amount calculated at Step 4 (Nil). $3,461 + Nil = $3,461 Step 6 Using the Weekly tax table, the withholding amount relevant to the amount calculated in Step 5 is $1,064. Calculate the tax offset applicable Step 7 As Bob's tax-free component is less than the $106,250 cap then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($106,250 - amount at Step 2) × 10% ($106,250 - $30,000) × 10% = $7,625 The tax offset amount is capped at $7,625 As Bob is paid weekly divide the offset by 52. $7,625 ÷ 52 = $146 (ignore cents) Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $1,064 - $146 Total amount to withhold is $918 • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Part E Use this part if the payee: • was 60 years old or older for the full financial year and they started their capped defined benefit income stream for the first time part way during the year [complete Step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete Step 1(b)], or • was aged 59 years or younger for the full financial year and has a capped defined benefit income stream that is a reversionary death benefit income stream where the deceased was aged 60 or over at the time of death [complete Step 1(c)]. • was 60 years old or older for the full financial year and they started their capped defined benefit income stream for the first time part way during the year [complete Step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete Step 1(b)], or • was aged 59 years or younger for the full financial year and has a capped defined benefit income stream that is a reversionary death benefit income stream where the deceased was aged 60 or over at the time of death [complete Step 1(c)]. Note: If the payee is in receipt of multiple capped defined benefit income streams (maybe from multiple sources) or where the payee is in receipt of their own income stream at the same time as they are receiving a reversionary death benefit income stream then the reduction of the cap may not be correct in all circumstances. Steps to reduce the defined benefit income cap Step 1 Use whichever is applicable to the payee's circumstances: • Work out the number of days from when you first paid a super income stream to 30 June 2022 • Work out the number of days from your payee's birthday to 30 June 2022 • Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2022. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. These steps are illustrative for the 2021-22 financial year. Step 2 Days worked out from Step 1 as a percentage of the year (number of days ÷ 365 × 100) Step 3 Multiply the general defined benefit income cap ($106,250) by Step 2. The result is the payee's reduced defined benefit income cap. Step 4 Work out the withholding amount using the reduced defined benefit income cap. Refer to the examples for guidance. • Work out the number of days from when you first paid a super income stream to 30 June 2022 • Work out the number of days from your payee's birthday to 30 June 2022 • Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2022. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. These steps are illustrative for the 2021-22 financial year. These examples use the PAYG withholding tax tables that apply from 13 October 2020. Examples: Case E (i): Turning 60 during the financial year On 1 July 2021 Loraine was 59 years old receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2021. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when she turns 60 and, therefore, she will be subject to a different tax treatment on the income she receives after she turns 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year, made up of the following: • a tax-free component of $400 • a taxable component - taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2021-22 financial year as follows: • Step 1 Number of days from Loraine's birthday to 30 June 2022 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 80%. Loraine's reduced defined benefit income cap is $85,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at Step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days ÷ 14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $85,000. $108,160 - $85,000 = $23,160 Loraine is paid fortnightly, therefore: $23,160 ÷ 20 (remaining fortnights) = $1,158 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $1,158 ÷ 2 = $579 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. Examples: Case E (i): Turning 60 during the financial year On 1 July 2021 Loraine was 59 years old receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2021. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when she turns 60 and, therefore, she will be subject to a different tax treatment on the income she receives after she turns 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year, made up of the following: • a tax-free component of $400 • a taxable component - taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2021-22 financial year as follows: • Step 1 Number of days from Loraine's birthday to 30 June 2022 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 80%. Loraine's reduced defined benefit income cap is $85,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at Step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days ÷ 14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $85,000. $108,160 - $85,000 = $23,160 Loraine is paid fortnightly, therefore: $23,160 ÷ 20 (remaining fortnights) = $1,158 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $1,158 ÷ 2 = $579 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. • a tax-free component of $400 • a taxable component - taxed element of $4,800. • Step 1 Number of days from Loraine's birthday to 30 June 2022 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 80%. • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) Note: You will need to provide a PAYG payment summary - superannuation income stream for payments made to the payee before turning 60 and a separate payment summary for payments made to the payee after turning 60, even if the withholding amount is zero. If a payee only had an untaxed element or a combination of all three elements then you will need to go to part C or part D respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • Multiply Step 2 of part C or Step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from Step 2 in the Steps to reduce the defined benefit cap section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In Step 2 of part B or Step 3 and Step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In Step 3 of part C and Step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year - income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2021. Step 1 Convert the components of the income stream to an annualised amount. Total income stream $6,000 × 26 = $156,000 Taxed element $3,000 × 26 = $78,000 Untaxed element $1,000 × 26= $26,000 Tax-free component $2,000 × 26 = $52,000 Step 2 Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 × 80% = $124,800 Step 3 From Step 2 in part D add together the annualised tax-free component and taxed element that has been reduced by applying the percentage Loraine was over 60. $41,600 + $62,400 = $104,000 Step 4 Subtract Loraine's reduced cap of $85,000 from $104,000. Result is $19,000 Step 5 Divide the result in Step 4 by the remaining fortnights $19,000 ÷ 20 = $950 (ignore cents) Step 6 Divide the amount at Step 5 by two. $950 ÷ 2 = $475. Add Loraine's fortnight untaxed element amount $1,000. This totals $1,475. Using the Fortnightly tax table the withholding amount for $1,475 is $174. As Loraine's annualised tax-free component and taxed element is above her cap (as per Step 4 above) no tax offset is applicable. Examples: Case E (iii): Starting an income stream during the financial year Sarah is 65 years old and she first starts her capped defined benefit income stream on the 30 December 2021. Sarah's reduced defined benefit income cap for the 2021-22 financial year is worked out as follows: • Step 1 Number of days from Sarah's first income stream payment to 30 June 2022 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 50.137% Sarah's reduced defined benefit income cap is $53,271 (rounded to the nearest dollar). Sarah's income stream for the period between 30 December 2021 and 30 June 2022 comprises: • taxable component - taxed element: $45,000 • taxable component - untaxed element: $19,500 • tax-free component: $13,000 Sarah's total income stream payments from 30 December 2021 is $77,500. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days ÷ 14 days = 13 Work out the amount subject to withholding Step 1 Add together all the components. $45,000 + $19,500 + $13,000 = $77,500 As the sum is over the $53,271 reduced cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $53,271 reduced cap from this amount. Sum the tax-free component and taxed element $45,000 + $13,000 = $58,000 Amount in excess of cap $58,000 - $53,271 = $4,729 Step 3 Calculate the fortnightly equivalent of the amount in excess of $53,271 calculated at Step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $4,729 ÷ 13 = $363 (ignore cents) Step 4 Divide the amount calculated at Step 3 by two. $363 ÷ 2 = $181 (ignore cents) Step 5 Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at Step 4 ($19,500 ÷ 13) = $1,500 $1,500 + $181 = $1,681 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in Step 5 is $218. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $53,271, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible, you would apply the following: • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from Step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2021 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $218 - 0 Total amount to withhold is $218. Case E (iv): Starting an income stream during the financial year - income stream does not include all components If Sarah only had a tax-free component and/or a taxable component - taxed element or an untaxed element then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However the following changes to certain steps in each of these parts will be required: • In Step 1 of part B and Step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In Step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Example: Case E (v): Reversionary death benefit income where the payee is under 60 years old and the deceased was at least 60 years old Freya, 59, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2022; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary death benefit income stream. As Freya has an existing capped defined benefit income stream, Freya's reversionary death benefit income stream will be subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2021-22 financial year is worked out as follows, based on her reversionary death benefit income stream: • Step 1 Number of days from Freya's first income stream payment to 30 June 2022 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 33.973% • Freya's reduced defined benefit income cap is $36,096. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the amount from this income stream that she receives over the same period. Freya is paid fortnightly and her own super income for the financial year is $70,000, which comprises: • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. Her own income stream is taxed under part A of this schedule. Freya's defined benefit income cap is reduced further by the amount of her personal super income for this period of time: $36,096 - (0.33973 × $70,000). Freya's reduced defined benefit cap is now $12,315 (rounded to the nearest dollar) Freya's reversionary death benefit income stream comprises: • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2022 is $50,000. Reversionary income in excess of the reduced cap of $12,315 is $37,685. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1 Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 - $12,315 = $27,685 Freya is paid fortnightly from 28 February 2022, therefore: $27,685 ÷ 8 = $3,460 (ignoring cents) Step 2 Divide the amount calculated at Step 1 by two. $3,460 ÷ 2 = $1,730 (ignoring cents) Step 3 Convert the untaxed element into fortnightly payments. $10,000 ÷ 8 = $1,250 Step 4 Add the amounts calculated at Step 2 and Step 3 $1,730 + $1,250 = $2,980 Step 5 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in Step 4. Freya recognises that she has multiple taxable income streams and, therefore, has not claimed the tax-free threshold on her reversionary income stream payment. Therefore, the withholding amount on $2,980 is $904. Step 6 As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries - superannuation income stream: (1) PAYG payment summary - superannuation income stream (personal income stream) Applicable dates: 01/07/2021 - 30/06/2022 Tax withheld $2,184 Taxable component - taxed element $60,000 Taxable component - untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary - superannuation income stream (reversionary death benefit income stream) Applicable dates: 28/02/2021 - 30/06/2022 Tax withheld $7,232 Taxable component - taxed element $30,000 Taxable component - untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. The ATO will calculate any entitlement to a tax offset upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year If Freya was under 60 for the full financial year and Freya's husband had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya turns 60 during the financial year and her husband died aged under 60, and she was in receipt of the reversionary death benefit income stream for the full financial year, you would reduce the defined benefit income cap based on the date she turned 60 years of age and you would follow the relevant steps that are set out in the Loraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary death benefit income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However, the following changes to certain steps in each of these parts will be required: • In Step 1 of part B and Step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In Step 2 of part B or Step 3 and Step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 3 of part C or Step 3 and Step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • Multiply Step 2 of part C or Step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from Step 2 in the Steps to reduce the defined benefit cap section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In Step 2 of part B or Step 3 and Step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In Step 3 of part C and Step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year - income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2021. Step 1 Convert the components of the income stream to an annualised amount. Total income stream $6,000 × 26 = $156,000 Taxed element $3,000 × 26 = $78,000 Untaxed element $1,000 × 26= $26,000 Tax-free component $2,000 × 26 = $52,000 Step 2 Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 × 80% = $124,800 Step 3 From Step 2 in part D add together the annualised tax-free component and taxed element that has been reduced by applying the percentage Loraine was over 60. $41,600 + $62,400 = $104,000 Step 4 Subtract Loraine's reduced cap of $85,000 from $104,000. Result is $19,000 Step 5 Divide the result in Step 4 by the remaining fortnights $19,000 ÷ 20 = $950 (ignore cents) Step 6 Divide the amount at Step 5 by two. $950 ÷ 2 = $475. Add Loraine's fortnight untaxed element amount $1,000. This totals $1,475. Using the Fortnightly tax table the withholding amount for $1,475 is $174. As Loraine's annualised tax-free component and taxed element is above her cap (as per Step 4 above) no tax offset is applicable. Examples: Case E (iii): Starting an income stream during the financial year Sarah is 65 years old and she first starts her capped defined benefit income stream on the 30 December 2021. Sarah's reduced defined benefit income cap for the 2021-22 financial year is worked out as follows: • Step 1 Number of days from Sarah's first income stream payment to 30 June 2022 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 50.137% Sarah's reduced defined benefit income cap is $53,271 (rounded to the nearest dollar). Sarah's income stream for the period between 30 December 2021 and 30 June 2022 comprises: • taxable component - taxed element: $45,000 • taxable component - untaxed element: $19,500 • tax-free component: $13,000 Sarah's total income stream payments from 30 December 2021 is $77,500. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days ÷ 14 days = 13 Work out the amount subject to withholding Step 1 Add together all the components. $45,000 + $19,500 + $13,000 = $77,500 As the sum is over the $53,271 reduced cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $53,271 reduced cap from this amount. Sum the tax-free component and taxed element $45,000 + $13,000 = $58,000 Amount in excess of cap $58,000 - $53,271 = $4,729 Step 3 Calculate the fortnightly equivalent of the amount in excess of $53,271 calculated at Step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $4,729 ÷ 13 = $363 (ignore cents) Step 4 Divide the amount calculated at Step 3 by two. $363 ÷ 2 = $181 (ignore cents) Step 5 Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at Step 4 ($19,500 ÷ 13) = $1,500 $1,500 + $181 = $1,681 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in Step 5 is $218. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $53,271, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible, you would apply the following: • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from Step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2021 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $218 - 0 Total amount to withhold is $218. • Step 1 Number of days from Sarah's first income stream payment to 30 June 2022 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 50.137% • taxable component - taxed element: $45,000 • taxable component - untaxed element: $19,500 • tax-free component: $13,000 • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from Step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2021 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Case E (iv): Starting an income stream during the financial year - income stream does not include all components If Sarah only had a tax-free component and/or a taxable component - taxed element or an untaxed element then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However the following changes to certain steps in each of these parts will be required: • In Step 1 of part B and Step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In Step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 1 of part B and Step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In Step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Example: Case E (v): Reversionary death benefit income where the payee is under 60 years old and the deceased was at least 60 years old Freya, 59, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2022; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary death benefit income stream. As Freya has an existing capped defined benefit income stream, Freya's reversionary death benefit income stream will be subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2021-22 financial year is worked out as follows, based on her reversionary death benefit income stream: • Step 1 Number of days from Freya's first income stream payment to 30 June 2022 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 33.973% • Freya's reduced defined benefit income cap is $36,096. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the amount from this income stream that she receives over the same period. Freya is paid fortnightly and her own super income for the financial year is $70,000, which comprises: • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. Her own income stream is taxed under part A of this schedule. Freya's defined benefit income cap is reduced further by the amount of her personal super income for this period of time: $36,096 - (0.33973 × $70,000). Freya's reduced defined benefit cap is now $12,315 (rounded to the nearest dollar) Freya's reversionary death benefit income stream comprises: • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2022 is $50,000. Reversionary income in excess of the reduced cap of $12,315 is $37,685. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1 Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 - $12,315 = $27,685 Freya is paid fortnightly from 28 February 2022, therefore: $27,685 ÷ 8 = $3,460 (ignoring cents) Step 2 Divide the amount calculated at Step 1 by two. $3,460 ÷ 2 = $1,730 (ignoring cents) Step 3 Convert the untaxed element into fortnightly payments. $10,000 ÷ 8 = $1,250 Step 4 Add the amounts calculated at Step 2 and Step 3 $1,730 + $1,250 = $2,980 Step 5 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in Step 4. Freya recognises that she has multiple taxable income streams and, therefore, has not claimed the tax-free threshold on her reversionary income stream payment. Therefore, the withholding amount on $2,980 is $904. Step 6 As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries - superannuation income stream: (1) PAYG payment summary - superannuation income stream (personal income stream) Applicable dates: 01/07/2021 - 30/06/2022 Tax withheld $2,184 Taxable component - taxed element $60,000 Taxable component - untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary - superannuation income stream (reversionary death benefit income stream) Applicable dates: 28/02/2021 - 30/06/2022 Tax withheld $7,232 Taxable component - taxed element $30,000 Taxable component - untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. The ATO will calculate any entitlement to a tax offset upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year If Freya was under 60 for the full financial year and Freya's husband had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya turns 60 during the financial year and her husband died aged under 60, and she was in receipt of the reversionary death benefit income stream for the full financial year, you would reduce the defined benefit income cap based on the date she turned 60 years of age and you would follow the relevant steps that are set out in the Loraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary death benefit income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However, the following changes to certain steps in each of these parts will be required: • In Step 1 of part B and Step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In Step 2 of part B or Step 3 and Step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 3 of part C or Step 3 and Step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • Step 1 Number of days from Freya's first income stream payment to 30 June 2022 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 33.973% • Freya's reduced defined benefit income cap is $36,096. • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year • In Step 1 of part B and Step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In Step 2 of part B or Step 3 and Step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 3 of part C or Step 3 and Step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Super death benefits Dependants Dependants include all children of the deceased under 18 years old, any spouse of the deceased (including a former spouse and a current or former de facto spouse), and any person with whom the deceased had an interdependency relationship. An interdependency relationship includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. A dependant can also be a person who was financially dependent on the deceased. Before accepting that a person is financially dependent, phone us on 13 10 20. Non-dependants A person who is not a dependant of the deceased is not able to receive a super income stream from the deceased. A super death benefit income stream that was being paid to a non-dependant prior to 1 July 2007 is taxed in the same manner as a super death benefit income stream paid to a dependant. Reversionary income streams A death benefit income stream can either be reversionary or non-reversionary. A reversionary death benefit income stream is a super income stream that reverts to the entitled beneficiary automatically upon the member's death, if the death benefit payment is not a reversionary income stream then it is treated as if it was the member's income stream. Defined benefit income cap The defined benefit income cap is relevant if the payee is: • 60 years or over • under 60 years of age and a death benefits dependant, where the deceased died at 60 years of age or over. • 60 years or over • under 60 years of age and a death benefits dependant, where the deceased died at 60 years of age or over. The defined benefit income cap applies if the payee receives one or more superannuation income stream benefits that are 'defined benefit income' to which 'concessional tax treatment' applies. The defined benefit income cap does not have taxation consequences outside of these circumstances. The defined benefit income cap is an annual cap that is reset, and may be reduced, each year. From 1 July 2017, the 'defined benefit income cap' limits the amount of tax-free income the payee can receive from a capped defined benefit income stream (pension or annuity). For the 2021-22 financial year, the defined benefit income cap is $106,250 (the $1.7 million general transfer balance cap divided by 16). See also: • Law Companion Ruling LCR 2017/1 . • Law Companion Ruling LCR 2017/1 . Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1962, they reached their preservation age of 58 on 1 October 2020. The table below will help with this: Preservation age by date of birth range Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Cap conversion table The full year cap on defined benefit income streams is $106,250 as of 1 July 2021, and is subject to indexation. The cap may also need to be reduced - see part E. The table below converts the $106,250 cap into the weekly, fortnightly or monthly equivalent. Total income stream Annual amount less than $106,250 Annual amount $106,250 or greater Weekly equivalent $1 to $2,043 $2,044 or greater Fortnightly equivalent $1 to $4,086 $4,087 or greater Monthly equivalent $1 to $8,854 $8,855 or greater Conversion table for income streams commencing during current financial year The table below can be used to determine the period to use for calculating withholding for income streams that start during the financial year: Age of payee If reversionary death benefit income stream When income stream started Calculate portion of income stream for the following period Over 60 years for full financial year Any age for deceased Any time during the year Start of income stream to end of financial year Turns 60 years during financial year Not a reversionary death benefit income stream (i.e. payee's own income stream) Before payee turns 60 Day payee turns 60 to end of year Turns 60 years during financial year After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was less than 60 Before payee turns 60 Day payee turns 60 to end of year Turns 60 years during financial year Deceased was less than 60 After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more Before Payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more After payee turns 60 Start of income stream to end of financial year Under 60 years for full financial year Deceased was 60 years or more At any time during the year Start of income stream to end of financial year Payment summaries You must issue a PAYG payment summary - superannuation income stream to the member for the total of the payments made in the income year. This must be provided by 14 July. This date may be earlier if the member requests it. For 'account-based' income streams, you are only required to provide a payment summary to the payee where there is a requirement to withhold. You do not need to provide a payment summary for the period after the payee turns 60. Example Sue turns 60 on 1 March 2022. You are required to provide a payment summary to Sue for the period 1 July 2021 to 1 March 2022. No payment summary is required for the period 2 March 2022 to 30 June 2022. Example Sue turns 60 on 1 March 2022. You are required to provide a payment summary to Sue for the period 1 July 2021 to 1 March 2022. No payment summary is required for the period 2 March 2022 to 30 June 2022. For 'capped defined benefit' income streams, where a payee turns 60 during the year you must issue two separate payment summaries - one for the period prior to the payee turning 60 and one for the period from the payee's 60th birthday. A payment summary is required to be issued to a payee in receipt of a super income stream even if no tax was withheld. Payment summaries can also be printed using software that conforms with our reporting specifications. See also: • Payment summary information and reporting specifications on our Software developers website • Payment summary information and reporting specifications on our Software developers website For payments made on or after 1 February 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivision 12-B, 12-C and 12-D. Using this schedule A payee may ask you to withhold a higher amount from their income than would normally be required. A payee's request to have additional amounts withheld should be in writing but can be in any format that suits your business. For example, an email request could be used or you may design a paper or computer-based form for this purpose. Your agreement to the arrangement will be indicated by withholding in accordance with the payee's request. No additional record is required. The total amount to withhold is the normal amount calculated on the payee's earnings (based on the applicable withholding schedule or regulation) plus the additional amount requested by the payee. Find out more Tax tables Get it done Our calculator can help you work out the correct amount of tax to withhold from payments to most payees. To access the calculator, refer to Tax withheld calculator. How to work out the withholding amount To work out the amount to withhold, you must: 1. Use the appropriate tax table to look up the normal amount of withholding for the period using instructions in that table. 2. Work out the additional amount the payee wants withheld in accordance with their written request. 3. Add the amount from Step 1 to the amount from Step 2. Example A payee's weekly earnings are $854.00. The payee and the payer have agreed that the payer will withhold an additional $50 a week from the payee's earnings. The payer uses the tax withheld calculator to find the base amount to withhold of $132 (for a payee claiming the tax free threshold). The total amount to withhold is $132 + $50 = $182. 1. Use the appropriate tax table to look up the normal amount of withholding for the period using instructions in that table. 2. Work out the additional amount the payee wants withheld in accordance with their written request. 3. Add the amount from Step 1 to the amount from Step 2. Example A payee's weekly earnings are $854.00. The payee and the payer have agreed that the payer will withhold an additional $50 a week from the payee's earnings. The payer uses the tax withheld calculator to find the base amount to withhold of $132 (for a payee claiming the tax free threshold). The total amount to withhold is $132 + $50 = $182. For payments made on or after 1 July 2022 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. Using this schedule This schedule applies to payments to individuals - including backpackers - who are working in Australia and hold at the time of the payment a: a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). d. COVID-19 pandemic event 408 visa, as defined by subclause 9204(1) of Schedule 13 to the Migration Regulations 1994. a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). d. COVID-19 pandemic event 408 visa, as defined by subclause 9204(1) of Schedule 13 to the Migration Regulations 1994. i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). This schedule applies to all payments made to working holiday makers, including: • salary and wages • allowances • termination payments (taxable component only) • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • payments to actors and entertainers. • salary and wages • allowances • termination payments (taxable component only) • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • payments to actors and entertainers. If you employ individuals under the Seasonal Worker Programme and Pacific Labour Scheme, the tax table for working holiday makers does not apply. If you made an employment termination payment to a working holiday maker, withholding does not apply to the tax-free component. Generally, allowances are added to normal earnings and the amount to withhold using this schedule is calculated on the total amount of earnings and allowances. The withholding treatment and reporting requirements for various allowance types outlined in Withholding for allowances also applies to working holiday makers. Find out about: • Working out the withholding amount • Registered employer • Unregistered employer • Using a formula • Table A: Working holiday makers income tax rates • Rounding of withholding amounts • Accounting software • TFN declarations • PAYG withholding publications • Working out the withholding amount • Registered employer • Unregistered employer • Using a formula • Table A: Working holiday makers income tax rates • Rounding of withholding amounts • Accounting software • TFN declarations • PAYG withholding publications Working out the withholding amount To work out the amount you need to withhold, you must: • input the total payments you will make to your employee for the pay period into the Working holiday makers withholding lookup tool (XLSX 23KB) • use the appropriate column to find the correct amount to withhold - column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001 and the employee has given you a tax file number (TFN) - column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $120,000 and the employee has given you a TFN - column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $120,001 to $180,000 and the employee has given you a TFN - column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000 and the employee has given you a TFN - column 6 if you are registered and the employee has not given you a TFN. Example - using the withholding lookup tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. They have provided their TFN on a Tax file number declaration. The total payments you have made to them do not exceed $45,000 for the 2022-23 income year. To work out the correct amount to withhold, input $680 into column 1 in the Working holiday makers withholding lookup tool. The tool will automatically calculate the withholding result of $102 in column 2. This is the amount you withhold, as a registered employer, where the employee has given you a TFN. • input the total payments you will make to your employee for the pay period into the Working holiday makers withholding lookup tool (XLSX 23KB) • use the appropriate column to find the correct amount to withhold - column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001 and the employee has given you a tax file number (TFN) - column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $120,000 and the employee has given you a TFN - column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $120,001 to $180,000 and the employee has given you a TFN - column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000 and the employee has given you a TFN - column 6 if you are registered and the employee has not given you a TFN. - column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001 and the employee has given you a tax file number (TFN) - column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $120,000 and the employee has given you a TFN - column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $120,001 to $180,000 and the employee has given you a TFN - column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000 and the employee has given you a TFN - column 6 if you are registered and the employee has not given you a TFN. Example - using the withholding lookup tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. They have provided their TFN on a Tax file number declaration. The total payments you have made to them do not exceed $45,000 for the 2022-23 income year. To work out the correct amount to withhold, input $680 into column 1 in the Working holiday makers withholding lookup tool. The tool will automatically calculate the withholding result of $102 in column 2. This is the amount you withhold, as a registered employer, where the employee has given you a TFN. Registered employer You need to register with us before you employ a working holiday maker. If you are registered, you will be able to withhold at a flat rate of 15% up to $45,000 in total payments made to each individual working holiday maker within an income year. Where total payments exceed $45,000, see Table A below for the applicable withholding rate. Where total payments exceed $45,000, see Table A below for the applicable withholding rate. Unregistered employer If you have not registered with us to withhold at working holiday maker tax rates, you are required to withhold at foreign resident rates. These are specified in the tax tables for weekly, fortnightly or monthly payments. Using a formula If you have developed your own payroll software package, you can use the formulas and coefficients outlined below to calculate the withholding amount. The formulas comprise linear equations of the form y = ax , where: • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Working holiday makers income tax rates The following tax rates for 2022-23 apply for working holiday makers holding a subclass 417 or 462 visa, or a COVID-19 pandemic event 408 visa from 1 July 2022. Table A: Working holiday makers income tax rates for 2022-23 Taxable income Tax rate Value (a) $0 - $45,000 15% on each $1 up to $45,000 0.15 $45,001 - $120,000 32.5% on each $1 over $45,000 to $120,000 0.325 $120,001 - $180,000 37% on each $1 over $120,000 to $180,000 0.37 $180,001 and over 45% on each $1 over $180,000 0.45 If no TFN is provided you must withhold at 45% on total payments made. If using formulas, the value of 'a' is 0.45. Example 1 - using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. They have provided their TFN on a Tax file number declaration, and total payments you have made to them for the income year do not exceed $45,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a × x ) = 0.15 × 2825 = 423.75 or $424.00 (rounded to nearest dollar). Example 2 - when payments exceed $45,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417). They have earnings for the month of May 2023 of $3,570.20. They have provided their TFN on a Tax file number declaration and the total payments you have made to them from January 2021 to April 2023, in the 2022-23 income year, is $47,000. Last month's payment resulted in total payments exceeding $45,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 32.5c for every dollar of earnings over $45,000 (to $120,000). Current pay = $3,570.20 The value of ' a ' in the formula is 0.325. Withholding = 0.325 × 3,570 = 1,160.25 or $1,160.00 (rounded to the nearest dollar) Example 1 - using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. They have provided their TFN on a Tax file number declaration, and total payments you have made to them for the income year do not exceed $45,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a × x ) = 0.15 × 2825 = 423.75 or $424.00 (rounded to nearest dollar). Example 2 - when payments exceed $45,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417). They have earnings for the month of May 2023 of $3,570.20. They have provided their TFN on a Tax file number declaration and the total payments you have made to them from January 2021 to April 2023, in the 2022-23 income year, is $47,000. Last month's payment resulted in total payments exceeding $45,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 32.5c for every dollar of earnings over $45,000 (to $120,000). Current pay = $3,570.20 The value of ' a ' in the formula is 0.325. Withholding = 0.325 × 3,570 = 1,160.25 or $1,160.00 (rounded to the nearest dollar) Note: Working holiday makers cannot claim Medicare levy adjustments or tax offsets to reduce withholding. If your working holiday maker has claimed a Medicare levy adjustment on a Medicare levy variation declaration or a tax offset on a Withholding declaration, don't make any adjustments to the amount you withhold. Any working holiday maker who is an Australian resident for tax purposes will be able to claim Medicare levy adjustments and tax offsets that they are entitled to when they lodge their income tax return. Rounding of withholding amounts The withholding amounts calculated as a result of applying the above rates and formula are rounded to the nearest dollar. Values ending in 50 cents and higher are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Where withholding is calculated on the top marginal rate of tax or when no TFN is provided, ignore cents in the withholding result. Payroll software Software written in accordance with the formulas in this schedule should be tested for accuracy against the Working holiday makers withholding lookup tool. The results obtained when using the coefficients in this schedule may differ slightly from the tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. TFN declarations Your employee may indicate that they are a working holiday maker in their TFN declaration. Even if they don't, you will need to withhold amounts using the rates shown in Table A (provided they have given you a valid TFN). This applies to: a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). d. COVID-19 pandemic event 408 visa, as defined by subclause 9204(1) of Schedule 13 to the Migration Regulations 1994. a. working holiday makers visa (subclass 417) b. work and holiday makers visa (subclass 462) c. bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). d. COVID-19 pandemic event 408 visa, as defined by subclause 9204(1) of Schedule 13 to the Migration Regulations 1994. i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). To confirm the visa status of a working holiday maker, go to the Department of Immigration and Border Protection's Visa Entitlement Verification Online (VEVO) webpage. This is where you can check visa details and conditions. Working holiday makers cannot claim tax offsets. If they have claimed a tax offset on the Tax file number declaration, do not adjust the amount you withhold. Working holiday makers cannot have a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt. Working holiday makers cannot receive Community Development Employment Projects (CDEP) payments or Lump sum A, B or D payments. If a TFN has not been provided You must withhold 45% from payments to a working holiday maker (ignoring cents), if: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at Question 1 of the Tax file number declaration that they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 45% from any payment you make unless we tell you not to. A working holiday maker who has not quoted a TFN must still be provided with an income statement (or payment summary) with a payment type code 'H'. For payments made on or after 1 July 2013 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of schedule 1 to the Taxation Administration Act 1953. It applies to withholding payments covered by section 12-55 of schedule 1. Who should use this table? You should use this tax table if you make payments to an individual under a voluntary agreement to withhold. See also: • For a full list of tax tables, refer to Tax tables • Alternatively, our calculator can help you work out the correct amount of tax to withhold from payments to most payees. To access the calculator, refer to Tax withheld calculator • For a full list of tax tables, refer to Tax tables • Alternatively, our calculator can help you work out the correct amount of tax to withhold from payments to most payees. To access the calculator, refer to Tax withheld calculator How to work out the withholding amount To work out the withholding amount, you need to assess whether the payee has informed you of their Commissioner's instalment rate (CIR) and whether the amount includes GST. See also: • For more information, refer to PAYG withholding - voluntary agreements (NAT 3063) • For more information, refer to PAYG withholding - voluntary agreements (NAT 3063) If the payee has informed you of their CIR If the payee has informed you of their CIR, use the following to work out how much to withhold: • If the payee's CIR is greater than or equal to 20% - withhold the amount worked out by multiplying the amount of the payment by the CIR • If the payee's CIR is less than 20% - withhold the amount worked out by multiplying the amount of the payment by 20%. However, if your voluntary agreement with the payee states that their CIR will apply, you must withhold the amount worked out by multiplying the amount of the payment by the CIR • If the payee's CIR is greater than or equal to 20% - withhold the amount worked out by multiplying the amount of the payment by the CIR • If the payee's CIR is less than 20% - withhold the amount worked out by multiplying the amount of the payment by 20%. However, if your voluntary agreement with the payee states that their CIR will apply, you must withhold the amount worked out by multiplying the amount of the payment by the CIR If the payee has informed you that they don't have a CIR You must withhold 20% of the amount of the payment. If the payment includes an amount for GST If the payment includes an amount for GST, you exclude this GST amount when calculating the appropriate rate to withhold. Example Francesca is a marketing consultant who receives income from many sources. She has a voluntary agreement to withhold with Ashfield Accounting (her largest payer) and they have agreed to use her CIR of 16.44%. Ashfield Accounting calculates the amount to be withheld by multiplying the amount of each payment (excluding any GST component) by 16.44%. If Francesca and Ashfield Accounting did not have an agreement to use her CIR, the rate of withholding would be 20%. Example Francesca is a marketing consultant who receives income from many sources. She has a voluntary agreement to withhold with Ashfield Accounting (her largest payer) and they have agreed to use her CIR of 16.44%. Ashfield Accounting calculates the amount to be withheld by multiplying the amount of each payment (excluding any GST component) by 16.44%. If Francesca and Ashfield Accounting did not have an agreement to use her CIR, the rate of withholding would be 20%. Rounding of withholding amounts Withholding amounts calculated by applying this table should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar.", "Related_Explanatory_Statements": "LI 2022/25 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This instrument repeals legislative instrument Taxation Administration Act Withholding Schedules 2021 - F2021L00779, registered on 18 June 2021, and Taxation Administration Act Withholding Schedule - Working Holiday Makers - F2016L01964, registered on 15 December 2016.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202225/00001", "Unmatched_Content": "5. Scale 1 and 2 apply whether or not the employee is entitled to any leave loading."}
{"Instrument_Reference": "OPS 2021/1", "Title": "Taxation Administration Act Withholding Schedules 2021", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2021", "Date_of_Issue": "10 June 2021", "Signatory": "Dana Fleming Deputy Commissioner of Taxation", "Registration_Number": "F2021L00779", "Registration_Date": "18 June 2021", "Body": "1. Name of instrument: This determination is the Taxation Administration Act Withholding Schedules 2021. | 2. Commencement: This instrument commences on 1 July 2021. | 3. Repealing of existing instrument: This instrument repeals legislative instrument Taxation Administration Act Withholding Schedules 2020 No.2 - F2020L01297, registered on 12 October 2020. | 4. Purpose: (a) Withholding schedules specify the formulas and procedures to be used for working out the amount to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953. (b) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Support Act 2003, the Trade Support Loans Act 2014, the Social Security Act 1991 and the Student Assistance Act 1973. | 5. Withholding schedules: Each of the withholding schedules listed in the following table, has effect from the date of commencement of this instrument: Schedule number Quick code number Title 1 63798 Schedule 1 - Statement of formulas for calculating amounts to be withheld 2 63799 Schedule 2 - Tax table for individuals employed in the horticultural or shearing industry 3 63800 Schedule 3 - Tax table for actors, variety artists and other entertainers 4 65801 Schedule 4 - Tax table for return to work payments 5 63801 Schedule 5 - Tax table for back payments, commissions, bonuses and similar payments 6 63802 Schedule 6 - Tax table for annuities 7 63803 Schedule 7 - Tax table for unused leave payments on termination of employment 8 65805 Schedule 8 - Statement of formulas for calculating study and training support loans components 9 63805 Schedule 9 - Tax table for seniors and pensioners 11 63806 Schedule 11 - Tax table for employment termination payments 12 63807 Schedule 12 - Tax table for superannuation lump sums 13 65806 Schedule 13 - Tax table for superannuation income streams 14 44003 Schedule 14 - Tax table for additional amounts to withhold as a result of an agreement to increase withholding 15 63809 Schedule 15 - Tax table for working holiday makers 29 37430 Schedule 29 - Tax table for payments made under voluntary agreements These schedules are available on the ATO website, ato.gov.au/taxtables For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. Using this schedule If you develop your own payroll software package, this schedule provides the formulas you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis. To assist employers who don't have a payroll software package, our website provides the following tools which are based on the formulas in this schedule: • a tax withheld calculator, and • tax tables • a tax withheld calculator, and • tax tables Payments covered include: • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). Do not use this schedule for payments made to individuals employed under a working holiday makers visa. You must use the Tax table for working holiday makers for all payments made to them, including lump sum payments. See also You can download a printable version of Statement of formulas for calculating amounts to be withheld (NAT 1004) in Portable Document Format (PDF). Coefficients for calculation of amounts to be withheld (withholding amounts) from weekly payments Where the tax-free threshold is not claimed in Tax file number declaration - Scale 1 Weekly earnings (x) less than $ a b 88 0.1900 0.1900 371 0.2348 3.9639 515 0.2190 -1.9003 932 0.3477 64.4297 1,957 0.3450 61.9132 3,111 0.3900 150.0093 3,111 & over 0.4700 398.9324 Where the employee claimed the tax-free threshold in Tax file number declaration - Scale 2 Weekly earnings (x) less than $ a b 359 - - 438 0.1900 68.3462 548 0.2900 112.1942 721 0.2100 68.3465 865 0.2190 74.8369 1,282 0.3477 186.2119 2,307 0.3450 182.7504 3,461 0.3900 286.5965 3,461 & over 0.4700 563.5196 Foreign residents - Scale 3 Weekly earnings (x) less than $ a b 2,307 0.3250 0.3250 3,461 0.3700 103.8462 3,461 & over 0.4500 380.7692 Where a tax file number (TFN) was not provided by employee - Scale 4 Earnings Tax rate Resident $1 & over 0.4700 Foreign resident $1 & over 0.4500 Where the employee claimed the FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 Weekly earnings (x) less than $ a b 359 - - 721 0.1900 68.3462 865 0.1990 74.8365 1,282 0.3277 186.2115 2,307 0.3250 182.7500 3,461 0.3700 286.5962 3,461 & over 0.4500 563.5192 Where the employee claimed the HALF exemption from Medicare levy in Medicare levy variation declaration -Scale 6 Weekly earnings (x) less than $ a b 359 - - 721 0.1900 68.3462 739 0.1990 74.8365 865 0.2490 111.8308 924 0.3777 223.2058 1,282 0.3377 186.2119 2,307 0.3350 182.7504 3,461 0.3800 286.5965 3,461 & over 0.4600 563.5196 Notes | 1. Scale 1 contains a negative value for one of the b coefficients. This is intentional.: 2. If you have 27 fortnightly, or 53 weekly pays in a financial year, refer to withholding additional amounts from employee earnings. | 3. Scales 1, 2, 3, 5 and 6 may be applied only where employees have provided their TFN.: 4. For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result. | 6. Tax offsets may be allowed only where scales 2, 5 or 6 are applied.: 7. Scale 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for residents only. 8. For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $22,801 ($438 per week) or less. Where the taxable income exceeds $22,801 but is less than $28,501 ($548 per week), the levy is shaded in at the rate of 10% of the excess over $22,801. Where a person's taxable income is $28,501 ($548 per week) or more, Medicare is levied at the rate of 2% of total taxable income. 9. The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows: Medicare levy parameters Parameter Scale 2 Scale 6 Weekly earnings threshold 438 739 Weekly earnings shade-in threshold 548 924 Medicare levy family threshold 38,474 38,474 Weekly family threshold divisor 52 52 Additional child 3,533 3,533 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 438.4800 739.8800 Medicare levy 0.0200 0.0100 About this schedule Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table, can be calculated using the formulas and coefficients contained in this schedule. Separate formulas apply to: • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. Find out about • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to Tax offsets and Medicare levy adjustment. For sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments, see Withholding amounts and Medicare levy adjustments. Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table. This applies if earnings exceed $3,275 weekly or $6,550 fortnightly. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Use these rounding rules across all scales except scale 4 (where employee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated. When there are 53 pays in a financial year In some years, you may have 53 pays instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. You should let your employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amount in the table below. Extra withholding amount, 53 pays Weekly earnings $ Additional withholding $ 875 to 2,299 3 2,300 to 3,449 5 3,450 and over 10 When there are 27 pays in a financial year In some years, you may have 27 pays instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. You should let employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amounts in the table below. Extra withholding amount, 27 pays Fortnightly earnings $ Additional withholding $ 1,750 to 4,549 13 4,550 to 6,749 21 6,750 and over 40 Working out the weekly earnings The method of working out the weekly earnings (x) for the purpose of applying the formulas is as follows: Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Calculating withholding fortnightly, monthly or quarterly amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. Tax offsets The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows: • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. Medicare levy adjustment A Medicare levy adjustment is not allowed where withholding amounts have been calculated using scales 1, 3, 4 or 5. The amount obtained using scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable. When an employee is entitled to an adjustment An employee who has lodged both a completed Withholding declaration and a Medicare levy variation declaration, may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following: • $438 or more where scale 2 is applied • $739 or more where scale 6 is applied. • $438 or more where scale 2 is applied • $739 or more where scale 6 is applied. To claim the adjustment, the employee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration. Calculating the Medicare levy adjustment To calculate the Medicare levy adjustment, your software package will need to be able to distinguish those employees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration. Where employees have answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration. You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for employees with weekly earnings of one of the following: • $548 or more where scale 2 is applied • $1924 or more where scale 6 is applied. • $548 or more where scale 2 is applied • $1924 or more where scale 6 is applied. Values used in the calculations may be regarded as variables. Weekly family threshold (WFT) Where scale 2 or scale 6 is applied Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: - WFT = $739.88 (38,414 ÷ 52) (rounded to the nearest cent). - WFT = $739.88 (38,414 ÷ 52) (rounded to the nearest cent). Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 3,533 and add the result to 38,474 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,533 × 2] + 38,474) ÷ 52 WFT = WFT = 875.7692 or $875.77 (rounded to the nearest cent) a. multiply the number of children shown at question 12 by 3,533 and add the result to 38,474 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,533 × 2] + 38,474) ÷ 52 WFT = WFT = 875.7692 or $875.77 (rounded to the nearest cent) Shading out point (SOP) The SOP relative to an employee's WFT is calculated as follows: Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result. Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,533 × 6] + 38,474) ÷ 52 WFT = 1,147.5385 or $1,147.54 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,174.54 × 0.1) ÷ 0.0800 SOP = 1,434.4250 or $1,434 (ignoring cents) Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,533 × 6] + 38,474) ÷ 52 WFT = 1,147.5385 or $1,147.54 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,174.54 × 0.1) ÷ 0.0800 SOP = 1,434.4250 or $1,434 (ignoring cents) Weekly levy adjustment (WLA) Where scale 2 is applied Where weekly earnings are $422 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas: 1. If x is less than $548, WLA = ( x - 438.48) × 0.1 2. If x is $548 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) 1. If x is less than $548, WLA = ( x - 438.48) × 0.1 2. If x is $548 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) Where scale 6 is applied Where weekly earnings are $739 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas: 1. If x is less than $924, WLA = ( x - 739.88) × 0.05 2. If x is $924 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0100) - ([ x - WFT] × 0.0400) 1. If x is less than $924, WLA = ( x - 739.88) × 0.05 2. If x is $924 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0100) - ([ x - WFT] × 0.0400) In each case WLA should be rounded to the nearest dollar. Values ending in 50 cents should be rounded to the next higher dollar. Examples Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $548, WLA is calculated using formula (1): WLA = (465.99 - 438.48) × 0.1 = 2.7510 or $3.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $925.25 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 925.99 WFT = ([3,533 × 3] + 38,474) ÷ 52 = 943.7115 or $943.71 (rounded to the nearest cent) As x is greater than $924 and less than WFT, WLA is calculated using formula (2): WLA = 925.99 × 0.01 = 9.2599 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $1200.47 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 1200.99 WFT = ([3,533 × 4] + 38,474) ÷ 52 = 1,011.6538 or $1,011.65 (rounded to the nearest cent). SOP = (1,011.65 × 0.1) ÷ 0.08 = 1,264.5625 or $1,264 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (1,011.65 × 0.020) - ([1,200.99 - 1,011.65] × 0.0800) = 5.0858 or $5.00 (rounded to the nearest dollar) Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $548, WLA is calculated using formula (1): WLA = (465.99 - 438.48) × 0.1 = 2.7510 or $3.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $925.25 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 925.99 WFT = ([3,533 × 3] + 38,474) ÷ 52 = 943.7115 or $943.71 (rounded to the nearest cent) As x is greater than $924 and less than WFT, WLA is calculated using formula (2): WLA = 925.99 × 0.01 = 9.2599 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $1200.47 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 1200.99 WFT = ([3,533 × 4] + 38,474) ÷ 52 = 1,011.6538 or $1,011.65 (rounded to the nearest cent). SOP = (1,011.65 × 0.1) ÷ 0.08 = 1,264.5625 or $1,264 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (1,011.65 × 0.020) - ([1,200.99 - 1,011.65] × 0.0800) = 5.0858 or $5.00 (rounded to the nearest dollar) Fortnightly levy adjustment Multiply rounded weekly levy adjustment by two. Example Employee's fortnightly earnings are $1,650.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,650.52 ÷ 2 = $825.26 x = 825.99 WFT = ([3,533 × 1] + 38,474) ÷ 52 = 807.8269 or $807.83(rounded to the nearest cent). SOP = (807.83 × 0.1) ÷ 0.08 = 1,009.7875 or $1,009 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (807.83 × 0.020) - ([825.99 - 807.83] × 0.0800) = 14.7038 or $15.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $30.00 ($15.00 × 2) Example Employee's fortnightly earnings are $1,650.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,650.52 ÷ 2 = $825.26 x = 825.99 WFT = ([3,533 × 1] + 38,474) ÷ 52 = 807.8269 or $807.83(rounded to the nearest cent). SOP = (807.83 × 0.1) ÷ 0.08 = 1,009.7875 or $1,009 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (807.83 × 0.020) - ([825.99 - 807.83] × 0.0800) = 14.7038 or $15.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $30.00 ($15.00 × 2) Monthly levy adjustment Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar. Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $739.88 As x is greater than $548 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $739.88 As x is greater than $548 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Quarterly levy adjustment Multiply rounded weekly levy adjustment by 13 General examples Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 186.2119 = 197.6454 or $198.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,079.60) and less than the SOP ($1,349) appropriate to an employee with five children. Formula (3) applies. = (1,079.60 × 0.0200) - ([1,103.99 - 1,079.60] × 0.0800) = 21.5920 - 1.9512 = 19.6408 or $20.00 (rounded to nearest dollar) Net weekly withholding amount $198.00 - $20.00 = $178.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 68.3462 = 37.2919 or $37.00 (rounded to nearest dollar) Fortnightly withholding amount $37.00 × 2 = $74.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $74.00 - $63.00 = $11.00. Example 3 Employee's monthly earnings are $4,500.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $1,009 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,500.33 + 0.01) × 3 ÷ 13 = 1,038.5400 or $1,038 (ignore cents) x = 1,038.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1,038.99) - 186.2119 = 175.0449 or $175.00 (rounded to nearest dollar) Monthly withholding amount $175.00 × 13 ÷ 3 = $758.33 or $758.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $758.00 - $113.00 = $645.00 Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 186.2119 = 197.6454 or $198.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,079.60) and less than the SOP ($1,349) appropriate to an employee with five children. Formula (3) applies. = (1,079.60 × 0.0200) - ([1,103.99 - 1,079.60] × 0.0800) = 21.5920 - 1.9512 = 19.6408 or $20.00 (rounded to nearest dollar) Net weekly withholding amount $198.00 - $20.00 = $178.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 68.3462 = 37.2919 or $37.00 (rounded to nearest dollar) Fortnightly withholding amount $37.00 × 2 = $74.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $74.00 - $63.00 = $11.00. Example 3 Employee's monthly earnings are $4,500.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $1,009 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,500.33 + 0.01) × 3 ÷ 13 = 1,038.5400 or $1,038 (ignore cents) x = 1,038.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1,038.99) - 186.2119 = 175.0449 or $175.00 (rounded to nearest dollar) Monthly withholding amount $175.00 × 13 ÷ 3 = $758.33 or $758.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $758.00 - $113.00 = $645.00 Calculating withholding amounts for payments made on a daily or casual basis The withholding amounts shown in the Tax table for daily and casual workers can be expressed in a mathematical form, using the formulas and coefficients provided. To work out withholding amounts using the formulas: 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at: - Scale 2 where an employee is claiming the tax-free threshold. (The employee must have claimed the tax-free threshold to use the Tax table for daily and casual workers .) 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at: - Scale 2 where an employee is claiming the tax-free threshold. (The employee must have claimed the tax-free threshold to use the Tax table for daily and casual workers .) 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. - Scale 2 where an employee is claiming the tax-free threshold. (The employee must have claimed the tax-free threshold to use the Tax table for daily and casual workers .) Where the employee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Tax table for seniors and pensioners Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Withholding calculated using either method is accepted. Sample data Weekly withholding amounts Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 87 17.00 0.00 28.00 0.00 0.00 88 17.00 0.00 29.00 0.00 0.00 116 24.00 0.00 38.00 0.00 0.00 117 24.00 0.00 38.00 0.00 0.00 249 55.00 0.00 81.00 0.00 0.00 250 55.00 0.00 81.00 0.00 0.00 358 80.00 0.00 116.00 0.00 0.00 359 81.00 0.00 117.00 0.00 0.00 370 83.00 2.00 120.00 2.00 2.00 371 83.00 2.00 121.00 2.00 2.00 437 98.00 15.00 142.00 15.00 15.00 438 98.00 15.00 142.00 15.00 15.00 514 115.00 37.00 167.00 30.00 30.00 515 115.00 37.00 167.00 30.00 30.00 547 126.00 47.00 178.00 36.00 36.00 548 126.00 47.00 178.00 36.00 36.00 720 186.00 83.00 234.00 69.00 69.00 721 187.00 83.00 234.00 69.00 69.00 738 193.00 87.00 240.00 72.00 72.00 739 193.00 87.00 240.00 72.00 72.00 864 236.00 115.00 281.00 97.00 104.00 865 237.00 115.00 281.00 98.00 104.00 923 257.00 135.00 300.00 117.00 126.00 924 257.00 135.00 300.00 117.00 126.00 931 260.00 138.00 303.00 119.00 129.00 932 260.00 138.00 303.00 120.00 129.00 1,281 380.00 260.00 416.00 234.00 247.00 1,282 381.00 260.00 417.00 234.00 247.00 1,844 575.00 454.00 599.00 417.00 435.00 1,845 575.00 454.00 600.00 417.00 436.00 1,956 613.00 492.00 636.00 453.00 473.00 1,957 614.00 493.00 636.00 454.00 473.00 2,119 677.00 549.00 689.00 506.00 527.00 2,120 677.00 549.00 689.00 507.00 528.00 2,306 750.00 613.00 749.00 567.00 590.00 2,307 750.00 614.00 750.00 567.00 590.00 2,490 821.00 685.00 818.00 635.00 660.00 2,491 822.00 685.00 818.00 635.00 660.00 2,652 885.00 748.00 878.00 695.00 722.00 2,653 885.00 748.00 878.00 695.00 722.00 2,736 917.00 781.00 909.00 726.00 753.00 2,737 918.00 781.00 909.00 726.00 754.00 2,898 981.00 844.00 969.00 786.00 815.00 2,899 981.00 844.00 969.00 786.00 815.00 2,913 986.00 850.00 974.00 792.00 821.00 2,914 987.00 850.00 975.00 792.00 821.00 3,111 1,064.00 927.00 1,048.00 865.00 896.00 3,461 1,228.00 1,064.00 1,177.00 994.00 1,029.00 Fortnightly withholding amounts Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 174 34.00 0.00 56.00 0.00 0.00 176 34.00 0.00 58.00 0.00 0.00 232 48.00 0.00 76.00 0.00 0.00 234 48.00 0.00 76.00 0.00 0.00 498 110.00 0.00 162.00 0.00 0.00 500 110.00 0.00 162.00 0.00 0.00 716 160.00 0.00 232.00 0.00 0.00 718 162.00 0.00 234.00 0.00 0.00 740 166.00 4.00 240.00 4.00 4.00 742 166.00 4.00 242.00 4.00 4.00 874 196.00 30.00 284.00 30.00 30.00 876 196.00 30.00 284.00 30.00 30.00 1,028 230.00 74.00 334.00 60.00 60.00 1,030 230.00 74.00 334.00 60.00 60.00 1,094 252.00 94.00 356.00 72.00 72.00 1,096 252.00 94.00 356.00 72.00 72.00 1,440 372.00 166.00 468.00 138.00 138.00 1,442 374.00 166.00 468.00 138.00 138.00 1,476 386.00 174.00 480.00 144.00 144.00 1,478 386.00 174.00 480.00 144.00 144.00 1,728 472.00 230.00 562.00 194.00 208.00 1,730 474.00 230.00 562.00 196.00 208.00 1,846 514.00 270.00 600.00 234.00 252.00 1,848 514.00 270.00 600.00 234.00 252.00 1,862 520.00 276.00 606.00 238.00 258.00 1,864 520.00 276.00 606.00 240.00 258.00 2,562 760.00 520.00 832.00 468.00 494.00 2,564 762.00 520.00 834.00 468.00 494.00 3,688 1,150.00 908.00 1,198.00 834.00 870.00 3,690 1,150.00 908.00 1,200.00 834.00 872.00 3,912 1,226.00 984.00 1,272.00 906.00 946.00 3,914 1,228.00 986.00 1,272.00 908.00 946.00 4,238 1,354.00 1,098.00 1,378.00 1,012.00 1,054.00 4,240 1,354.00 1,098.00 1,378.00 1,014.00 1,056.00 4,612 1,500.00 1,226.00 1,498.00 1,134.00 1,180.00 4,614 1,500.00 1,228.00 1,500.00 1,134.00 1,180.00 4,980 1,642.00 1,370.00 1,636.00 1,270.00 1,320.00 4,982 1,644.00 1,370.00 1,636.00 1,270.00 1,320.00 5,304 1,770.00 1,496.00 1,756.00 1,390.00 1,444.00 5,306 1,770.00 1,496.00 1,756.00 1,390.00 1,444.00 5,472 1,834.00 1,562.00 1,818.00 1,452.00 1,506.00 5,474 1,836.00 1,562.00 1,818.00 1,452.00 1,508.00 5,796 1,962.00 1,688.00 1,938.00 1,572.00 1,630.00 5,798 1,962.00 1,688.00 1,938.00 1,572.00 1,630.00 5,826 1,972.00 1,700.00 1,948.00 1,584.00 1,642.00 5,828 1,974.00 1,700.00 1,950.00 1,584.00 1,642.00 6,222 2,128.00 1,854.00 2,096.00 1,730.00 1,792.00 6,922 2,456.00 2,128.00 2,354.00 1,988.00 2,058.00 Monthly withholding amounts Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 377.00 74.00 0.00 121.00 0.00 0.00 381.33 74.00 0.00 126.00 0.00 0.00 502.67 104.00 0.00 165.00 0.00 0.00 507.00 104.00 0.00 165.00 0.00 0.00 1,079.00 238.00 0.00 351.00 0.00 0.00 1,083.33 238.00 0.00 351.00 0.00 0.00 1,551.33 347.00 0.00 503.00 0.00 0.00 1,555.67 351.00 0.00 507.00 0.00 0.00 1,603.33 360.00 9.00 520.00 9.00 9.00 1,607.67 360.00 9.00 524.00 9.00 9.00 1,893.67 425.00 65.00 615.00 65.00 65.00 1,898.00 425.00 65.00 615.00 65.00 65.00 2,227.33 498.00 160.00 724.00 130.00 130.00 2,231.67 498.00 160.00 724.00 130.00 130.00 2,370.33 546.00 204.00 771.00 156.00 156.00 2,374.67 546.00 204.00 771.00 156.00 156.00 3,120.00 806.00 360.00 1,014.00 299.00 299.00 3,124.33 810.00 360.00 1,014.00 299.00 299.00 3,198.00 836.00 377.00 1,040.00 312.00 312.00 3,202.33 836.00 377.00 1,040.00 312.00 312.00 3,744.00 1,023.00 498.00 1,218.00 420.00 451.00 3,748.33 1,027.00 498.00 1,218.00 425.00 451.00 3,999.67 1,114.00 585.00 1,300.00 507.00 546.00 4,004.00 1,114.00 585.00 1,300.00 507.00 546.00 4,034.33 1,127.00 598.00 1,313.00 516.00 559.00 4,038.67 1,127.00 598.00 1,313.00 520.00 559.00 5,551.00 1,647.00 1,127.00 1,803.00 1,014.00 1,070.00 5,555.33 1,651.00 1,127.00 1,807.00 1,014.00 1,070.00 7,990.67 2,492.00 1,967.00 2,596.00 1,807.00 1,885.00 7,995.00 2,492.00 1,967.00 2,600.00 1,807.00 1,889.00 8,476.00 2,656.00 2,132.00 2,756.00 1,963.00 2,050.00 8,480.33 2,661.00 2,136.00 2,756.00 1,967.00 2,050.00 9,182.33 2,934.00 2,379.00 2,986.00 2,193.00 2,284.00 9,186.67 2,934.00 2,379.00 2,986.00 2,197.00 2,288.00 9,992.67 3,250.00 2,656.00 3,246.00 2,457.00 2,557.00 9,997.00 3,250.00 2,661.00 3,250.00 2,457.00 2,557.00 10,790.00 3,558.00 2,968.00 3,545.00 2,752.00 2,860.00 10,794.33 3,562.00 2,968.00 3,545.00 2,752.00 2,860.00 11,492.00 3,835.00 3,241.00 3,805.00 3,012.00 3,129.00 11,496.33 3,835.00 3,241.00 3,805.00 3,012.00 3,129.00 11,856.00 3,974.00 3,384.00 3,939.00 3,146.00 3,263.00 11,860.33 3,978.00 3,384.00 3,939.00 3,146.00 3,267.00 12,558.00 4,251.00 3,657.00 4,199.00 3,406.00 3,532.00 12,562.33 4,251.00 3,657.00 4,199.00 3,406.00 3,532.00 12,623.00 4,273.00 3,683.00 4,221.00 3,432.00 3,558.00 12,627.33 4,277.00 3,683.00 4,225.00 3,432.00 3,558.00 13,481.00 4,611.00 4,017.00 4,541.00 3,748.00 3,883.00 14,997.67 5,321.00 4,611.00 5,100.00 4,307.00 4,459.00 Sample data - Scale 2 Weekly Medicare levy adjustment Adjustment amount, weekly Weekly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 437 0.00 0.00 0.00 0.00 0.00 0.00 438 0.00 0.00 0.00 0.00 0.00 0.00 492 5.00 5.00 5.00 5.00 5.00 5.00 493 6.00 6.00 6.00 6.00 6.00 6.00 547 11.00 11.00 11.00 11.00 11.00 11.00 548 11.00 11.00 11.00 11.00 11.00 11.00 575 12.00 12.00 12.00 12.00 12.00 12.00 576 12.00 12.00 12.00 12.00 12.00 12.00 603 12.00 12.00 12.00 12.00 12.00 12.00 604 12.00 12.00 12.00 12.00 12.00 12.00 631 13.00 13.00 13.00 13.00 13.00 13.00 632 13.00 13.00 13.00 13.00 13.00 13.00 659 13.00 13.00 13.00 13.00 13.00 13.00 660 13.00 13.00 13.00 13.00 13.00 13.00 687 14.00 14.00 14.00 14.00 14.00 14.00 688 14.00 14.00 14.00 14.00 14.00 14.00 715 14.00 14.00 14.00 14.00 14.00 14.00 716 14.00 14.00 14.00 14.00 14.00 14.00 743 14.00 15.00 15.00 15.00 15.00 15.00 744 14.00 15.00 15.00 15.00 15.00 15.00 771 12.00 15.00 15.00 15.00 15.00 15.00 772 12.00 15.00 15.00 15.00 15.00 15.00 799 10.00 16.00 16.00 16.00 16.00 16.00 800 10.00 16.00 16.00 16.00 16.00 16.00 827 8.00 15.00 17.00 17.00 17.00 17.00 828 8.00 14.00 17.00 17.00 17.00 17.00 855 6.00 12.00 17.00 17.00 17.00 17.00 856 5.00 12.00 17.00 17.00 17.00 17.00 883 3.00 10.00 17.00 18.00 18.00 18.00 884 3.00 10.00 17.00 18.00 18.00 18.00 911 1.00 8.00 15.00 18.00 18.00 18.00 912 1.00 8.00 15.00 18.00 18.00 18.00 939 0.00 6.00 12.00 19.00 19.00 19.00 940 0.00 6.00 12.00 19.00 19.00 19.00 967 0.00 3.00 10.00 17.00 19.00 19.00 968 0.00 3.00 10.00 17.00 19.00 19.00 995 0.00 1.00 8.00 15.00 20.00 20.00 996 0.00 1.00 8.00 15.00 20.00 20.00 1,023 0.00 0.00 6.00 12.00 19.00 20.00 1,024 0.00 0.00 6.00 12.00 19.00 20.00 1,051 0.00 0.00 3.00 10.00 17.00 21.00 1,052 0.00 0.00 3.00 10.00 17.00 21.00 1,079 0.00 0.00 1.00 8.00 15.00 22.00 1,080 0.00 0.00 1.00 8.00 15.00 21.00 1,263 0.00 0.00 0.00 0.00 0.00 7.00 1,264 0.00 0.00 0.00 0.00 0.00 7.00 1,348 0.00 0.00 0.00 0.00 0.00 0.00 1,349 0.00 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare levy adjustment Adjustment amount, fortnightly Fortnightly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 874 0.00 0.00 0.00 0.00 0.00 0.00 876 0.00 0.00 0.00 0.00 0.00 0.00 984 10.00 10.00 10.00 10.00 10.00 10.00 986 12.00 12.00 12.00 12.00 12.00 12.00 1,094 22.00 22.00 22.00 22.00 22.00 22.00 1,096 22.00 22.00 22.00 22.00 22.00 22.00 1,150 24.00 24.00 24.00 24.00 24.00 24.00 1,152 24.00 24.00 24.00 24.00 24.00 24.00 1,206 24.00 24.00 24.00 24.00 24.00 24.00 1,208 24.00 24.00 24.00 24.00 24.00 24.00 1,262 26.00 26.00 26.00 26.00 26.00 26.00 1,264 26.00 26.00 26.00 26.00 26.00 26.00 1,318 26.00 26.00 26.00 26.00 26.00 26.00 1,320 26.00 26.00 26.00 26.00 26.00 26.00 1,374 28.00 28.00 28.00 28.00 28.00 28.00 1,376 28.00 28.00 28.00 28.00 28.00 28.00 1,430 28.00 28.00 28.00 28.00 28.00 28.00 1,432 28.00 28.00 28.00 28.00 28.00 28.00 1,486 28.00 30.00 30.00 30.00 30.00 30.00 1,488 28.00 30.00 30.00 30.00 30.00 30.00 1,542 24.00 30.00 30.00 30.00 30.00 30.00 1,544 24.00 30.00 30.00 30.00 30.00 30.00 1,598 20.00 32.00 32.00 32.00 32.00 32.00 1,600 20.00 32.00 32.00 32.00 32.00 32.00 1,654 16.00 30.00 34.00 34.00 34.00 34.00 1,656 16.00 28.00 34.00 34.00 34.00 34.00 1,710 12.00 24.00 34.00 34.00 34.00 34.00 1,712 10.00 24.00 34.00 34.00 34.00 34.00 1,766 6.00 20.00 34.00 36.00 36.00 36.00 1,768 6.00 20.00 34.00 36.00 36.00 36.00 1,822 2.00 16.00 30.00 36.00 36.00 36.00 1,824 2.00 16.00 30.00 36.00 36.00 36.00 1,878 0.00 12.00 24.00 38.00 38.00 38.00 1,880 0.00 12.00 24.00 38.00 38.00 38.00 1,934 0.00 6.00 20.00 34.00 38.00 38.00 1,936 0.00 6.00 20.00 34.00 38.00 38.00 1,990 0.00 2.00 16.00 30.00 40.00 40.00 1,992 0.00 2.00 16.00 30.00 40.00 40.00 2,046 0.00 0.00 12.00 24.00 38.00 40.00 2,048 0.00 0.00 12.00 24.00 38.00 40.00 2,102 0.00 0.00 6.00 20.00 34.00 42.00 2,104 0.00 0.00 6.00 20.00 34.00 42.00 2,158 0.00 0.00 2.00 16.00 30.00 44.00 2,160 0.00 0.00 2.00 16.00 30.00 42.00 2,526 0.00 0.00 0.00 0.00 0.00 14.00 2,528 0.00 0.00 0.00 0.00 0.00 14.00 2,696 0.00 0.00 0.00 0.00 0.00 0.00 2,698 0.00 0.00 0.00 0.00 0.00 0.00 Monthly Medicare levy adjustment Monthly Medicare levy adjustment Monthly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1,893.67 0.00 0.00 0.00 0.00 0.00 0.00 1,898.00 0.00 0.00 0.00 0.00 0.00 0.00 2,132.00 22.00 22.00 22.00 22.00 22.00 22.00 2,136.33 26.00 26.00 26.00 26.00 26.00 26.00 2,370.33 48.00 48.00 48.00 48.00 48.00 48.00 2,374.67 48.00 48.00 48.00 48.00 48.00 48.00 2,491.67 52.00 52.00 52.00 52.00 52.00 52.00 2,496.00 52.00 52.00 52.00 52.00 52.00 52.00 2,613.00 52.00 52.00 52.00 52.00 52.00 52.00 2,617.33 52.00 52.00 52.00 52.00 52.00 52.00 2,734.33 56.00 56.00 56.00 56.00 56.00 56.00 2,738.67 56.00 56.00 56.00 56.00 56.00 56.00 2,855.67 56.00 56.00 56.00 56.00 56.00 56.00 2,860.00 56.00 56.00 56.00 56.00 56.00 56.00 2,977.00 61.00 61.00 61.00 61.00 61.00 61.00 2,981.33 61.00 61.00 61.00 61.00 61.00 61.00 3,098.33 61.00 61.00 61.00 61.00 61.00 61.00 3,102.67 61.00 61.00 61.00 61.00 61.00 61.00 3,219.67 61.00 65.00 65.00 65.00 65.00 65.00 3,224.00 61.00 65.00 65.00 65.00 65.00 65.00 3,341.00 52.00 65.00 65.00 65.00 65.00 65.00 3,345.33 52.00 65.00 65.00 65.00 65.00 65.00 3,462.33 43.00 69.00 69.00 69.00 69.00 69.00 3,466.67 43.00 69.00 69.00 69.00 69.00 69.00 3,583.67 35.00 65.00 74.00 74.00 74.00 74.00 3,588.00 35.00 61.00 74.00 74.00 74.00 74.00 3,705.00 26.00 52.00 74.00 74.00 74.00 74.00 3,709.33 22.00 52.00 74.00 74.00 74.00 74.00 3,826.33 13.00 43.00 74.00 78.00 78.00 78.00 3,830.67 13.00 43.00 74.00 78.00 78.00 78.00 3,947.67 4.00 35.00 65.00 78.00 78.00 78.00 3,952.00 4.00 35.00 65.00 78.00 78.00 78.00 4,069.00 0.00 26.00 52.00 82.00 82.00 82.00 4,073.33 0.00 26.00 52.00 82.00 82.00 82.00 4,190.33 0.00 13.00 43.00 74.00 82.00 82.00 4,194.67 0.00 13.00 43.00 74.00 82.00 82.00 4,311.67 0.00 4.00 35.00 65.00 87.00 87.00 4,316.00 0.00 4.00 35.00 65.00 87.00 87.00 4,433.00 0.00 0.00 26.00 52.00 82.00 87.00 4,437.33 0.00 0.00 26.00 52.00 82.00 87.00 4,554.33 0.00 0.00 13.00 43.00 74.00 91.00 4,558.67 0.00 0.00 13.00 43.00 74.00 91.00 4,675.67 0.00 0.00 4.00 35.00 65.00 95.00 4,680.00 0.00 0.00 4.00 35.00 65.00 91.00 5,473.00 0.00 0.00 0.00 0.00 0.00 30.00 5,477.33 0.00 0.00 0.00 0.00 0.00 30.00 5,841.33 0.00 0.00 0.00 0.00 0.00 0.00 5,845.67 0.00 0.00 0.00 0.00 0.00 0.00 Sample data - Scale 6 Weekly Medicare half-levy adjustment Adjustment amount, weekly half-levy Weekly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 738 0.00 0.00 0.00 0.00 0.00 739 0.00 0.00 0.00 0.00 0.00 830 5.00 5.00 5.00 5.00 5.00 831 5.00 5.00 5.00 5.00 5.00 923 9.00 9.00 9.00 9.00 9.00 924 3.00 7.00 9.00 9.00 9.00 940 3.00 6.00 9.00 9.00 9.00 941 3.00 6.00 9.00 9.00 9.00 957 2.00 5.00 9.00 10.00 10.00 958 2.00 5.00 9.00 10.00 10.00 974 1.00 5.00 8.00 10.00 10.00 975 1.00 5.00 8.00 10.00 10.00 991 1.00 4.00 8.00 10.00 10.00 992 1.00 4.00 7.00 10.00 10.00 1,008 0.00 3.00 7.00 10.00 10.00 1,009 0.00 3.00 7.00 10.00 10.00 1,025 0.00 3.00 6.00 10.00 10.00 1,026 0.00 3.00 6.00 10.00 10.00 1,042 0.00 2.00 5.00 9.00 10.00 1,043 0.00 2.00 5.00 9.00 10.00 1,059 0.00 1.00 5.00 8.00 11.00 1,060 0.00 1.00 5.00 8.00 11.00 1,076 0.00 1.00 4.00 8.00 11.00 1,077 0.00 1.00 4.00 7.00 11.00 1,093 0.00 0.00 3.00 7.00 10.00 1,094 0.00 0.00 3.00 7.00 10.00 1,110 0.00 0.00 3.00 6.00 10.00 1,111 0.00 0.00 3.00 6.00 10.00 1,127 0.00 0.00 2.00 5.00 9.00 1,128 0.00 0.00 2.00 5.00 9.00 1,144 0.00 0.00 1.00 5.00 8.00 1,145 0.00 0.00 1.00 5.00 8.00 1,161 0.00 0.00 1.00 4.00 8.00 1,162 0.00 0.00 1.00 4.00 7.00 1,178 0.00 0.00 0.00 3.00 7.00 1,179 0.00 0.00 0.00 3.00 7.00 1,195 0.00 0.00 0.00 3.00 6.00 1,196 0.00 0.00 0.00 3.00 6.00 1,212 0.00 0.00 0.00 2.00 5.00 1,213 0.00 0.00 0.00 2.00 5.00 1,229 0.00 0.00 0.00 1.00 5.00 1,230 0.00 0.00 0.00 1.00 5.00 1,246 0.00 0.00 0.00 1.00 4.00 1,247 0.00 0.00 0.00 1.00 4.00 1,263 0.00 0.00 0.00 0.00 3.00 1,264 0.00 0.00 0.00 0.00 3.00 1,348 0.00 0.00 0.00 0.00 0.00 1,349 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare half-levy adjustment Adjustment amount, fortnightly half-levy Fortnightly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1,476 0.00 0.00 0.00 0.00 0.00 1,478 0.00 0.00 0.00 0.00 0.00 1,660 10.00 10.00 10.00 10.00 10.00 1,662 10.00 10.00 10.00 10.00 10.00 1,846 18.00 18.00 18.00 18.00 18.00 1,848 6.00 14.00 18.00 18.00 18.00 1,880 6.00 12.00 18.00 18.00 18.00 1,882 6.00 12.00 18.00 18.00 18.00 1,914 4.00 10.00 18.00 20.00 20.00 1,916 4.00 10.00 18.00 20.00 20.00 1,948 2.00 10.00 16.00 20.00 20.00 1,950 2.00 10.00 16.00 20.00 20.00 1,982 2.00 8.00 16.00 20.00 20.00 1,984 2.00 8.00 14.00 20.00 20.00 2,016 0.00 6.00 14.00 20.00 20.00 2,018 0.00 6.00 14.00 20.00 20.00 2,050 0.00 6.00 12.00 20.00 20.00 2,052 0.00 6.00 12.00 20.00 20.00 2,084 0.00 4.00 10.00 18.00 20.00 2,086 0.00 4.00 10.00 18.00 20.00 2,118 0.00 2.00 10.00 16.00 22.00 2,120 0.00 2.00 10.00 16.00 22.00 2,152 0.00 2.00 8.00 16.00 22.00 2,154 0.00 2.00 8.00 14.00 22.00 2,186 0.00 0.00 6.00 14.00 20.00 2,188 0.00 0.00 6.00 14.00 20.00 2,220 0.00 0.00 6.00 12.00 20.00 2,222 0.00 0.00 6.00 12.00 20.00 2,254 0.00 0.00 4.00 10.00 18.00 2,256 0.00 0.00 4.00 10.00 18.00 2,288 0.00 0.00 2.00 10.00 16.00 2,290 0.00 0.00 2.00 10.00 16.00 2,322 0.00 0.00 2.00 8.00 16.00 2,324 0.00 0.00 2.00 8.00 14.00 2,356 0.00 0.00 0.00 6.00 14.00 2,358 0.00 0.00 0.00 6.00 14.00 2,390 0.00 0.00 0.00 6.00 12.00 2,392 0.00 0.00 0.00 6.00 12.00 2,424 0.00 0.00 0.00 4.00 10.00 2,426 0.00 0.00 0.00 4.00 10.00 2,458 0.00 0.00 0.00 2.00 10.00 2,460 0.00 0.00 0.00 2.00 10.00 2,492 0.00 0.00 0.00 2.00 8.00 2,494 0.00 0.00 0.00 2.00 8.00 2,526 0.00 0.00 0.00 0.00 6.00 2,528 0.00 0.00 0.00 0.00 6.00 2,696 0.00 0.00 0.00 0.00 0.00 2,698 0.00 0.00 0.00 0.00 0.00 Monthly Medicare half-levy adjustment Adjustment amount, monthly half-levy Monthly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 3,198.00 0.00 0.00 0.00 0.00 0.00 3,202.33 0.00 0.00 0.00 0.00 0.00 3,596.67 22.00 22.00 22.00 22.00 22.00 3,601.00 22.00 22.00 22.00 22.00 22.00 3,999.67 39.00 39.00 39.00 39.00 39.00 4,004.00 13.00 30.00 39.00 39.00 39.00 4,073.33 13.00 26.00 39.00 39.00 39.00 4,077.67 13.00 26.00 39.00 39.00 39.00 4,147.00 9.00 22.00 39.00 43.00 43.00 4,151.33 9.00 22.00 39.00 43.00 43.00 4,220.67 4.00 22.00 35.00 43.00 43.00 4,225.00 4.00 22.00 35.00 43.00 43.00 4,294.33 4.00 17.00 35.00 43.00 43.00 4,298.67 4.00 17.00 30.00 43.00 43.00 4,368.00 0.00 13.00 30.00 43.00 43.00 4,372.33 0.00 13.00 30.00 43.00 43.00 4,441.67 0.00 13.00 26.00 43.00 43.00 4,446.00 0.00 13.00 26.00 43.00 43.00 4,515.33 0.00 9.00 22.00 39.00 43.00 4,519.67 0.00 9.00 22.00 39.00 43.00 4,589.00 0.00 4.00 22.00 35.00 48.00 4,593.33 0.00 4.00 22.00 35.00 48.00 4,662.67 0.00 4.00 17.00 35.00 48.00 4,667.00 0.00 4.00 17.00 30.00 48.00 4,736.33 0.00 0.00 13.00 30.00 43.00 4,740.67 0.00 0.00 13.00 30.00 43.00 4,810.00 0.00 0.00 13.00 26.00 43.00 4,814.33 0.00 0.00 13.00 26.00 43.00 4,883.67 0.00 0.00 9.00 22.00 39.00 4,888.00 0.00 0.00 9.00 22.00 39.00 4,957.33 0.00 0.00 4.00 22.00 35.00 4,961.67 0.00 0.00 4.00 22.00 35.00 5,031.00 0.00 0.00 4.00 17.00 35.00 5,035.33 0.00 0.00 4.00 17.00 30.00 5,104.67 0.00 0.00 0.00 13.00 30.00 5,109.00 0.00 0.00 0.00 13.00 30.00 5,178.33 0.00 0.00 0.00 13.00 26.00 5,182.67 0.00 0.00 0.00 13.00 26.00 5,252.00 0.00 0.00 0.00 9.00 22.00 5,256.33 0.00 0.00 0.00 9.00 22.00 5,325.67 0.00 0.00 0.00 4.00 22.00 5,330.00 0.00 0.00 0.00 4.00 22.00 5,399.33 0.00 0.00 0.00 4.00 17.00 5,403.67 0.00 0.00 0.00 4.00 17.00 5,473.00 0.00 0.00 0.00 0.00 13.00 5,477.33 0.00 0.00 0.00 0.00 13.00 5,841.33 0.00 0.00 0.00 0.00 0.00 5,845.67 0.00 0.00 0.00 0.00 0.00 Other statements of formulas Statements of formulas for other classes of payees are also available. These include PAYG withholding: • Statement of formulas for calculating study and training support loans components • Tax table for individuals employed in the horticultural or shearing industry • Tax table for actors, variety artists and other entertainers • Tax table for seniors and pensioners • Tax table for working holiday makers. • Statement of formulas for calculating study and training support loans components • Tax table for individuals employed in the horticultural or shearing industry • Tax table for actors, variety artists and other entertainers • Tax table for seniors and pensioners • Tax table for working holiday makers. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee, (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, use scale 3 • If they have not given you a valid TFN, use scale 4. • If they have given you a valid TFN, use scale 3 • If they have not given you a valid TFN, use scale 4. Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. Withholding declarations An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt, or changes to them • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt, or changes to them • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee has a study and training support loan debt If your employee has a HELP, VSL, FS, SSL or TSL debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Next step: To calculate additional withholding amounts for: • HELP, VSL, FS, SSL or TSL debts, refer to either - Study and training support loans weekly tax table - Study and training support loans fortnightly tax table - Study and training support loans monthly tax table. • Statement of formulas, refer to - Schedule 8 - Statement of formulas for calculating study and training support loans components • HELP, VSL, FS, SSL or TSL debts, refer to either - Study and training support loans weekly tax table - Study and training support loans fortnightly tax table - Study and training support loans monthly tax table. • Statement of formulas, refer to - Schedule 8 - Statement of formulas for calculating study and training support loans components - Study and training support loans weekly tax table - Study and training support loans fortnightly tax table - Study and training support loans monthly tax table. - Schedule 8 - Statement of formulas for calculating study and training support loans components Employees who are entitled to a reduction of Medicare levy or do not have to pay the Medicare levy because of low family income, will not have to make a compulsory HELP, VSL, FS, SSL or TSL repayment for that year. The exemption from making a compulsory study and training support loans repayment may be claimed on the Medicare levy variation declaration. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information on when to withhold and report on allowances, refer to Withholding from allowances. Leave loading If you pay leave loading as a lump sum, use Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding. Holiday pay, long service leave and employment termination payments Employees who continue working for you You must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment. For more information, see Withholding from leave payments for continuing employees. Employees who stop working for you This schedule does not cover any lump sum payments made to an employee who stops working for you. If an employee has unused annual leave, leave loading or long service leave, refer to Tax table for unused leave payments on termination of employment. Any other lump sum payments may be employment termination payments, refer to Tax table for employment termination payments. Do not withhold any amount for study and training support loans debt from lump sum termination payments. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. To work out the employee's annual tax offset entitlement into a weekly, fortnightly, monthly or quarterly amount, refer to Tax offsets. Do not allow for any tax offsets if any of the following apply: • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. Medicare levy adjustment To claim the Medicare levy adjustment (available in certain situations), your employee must lodge a Medicare levy variation declaration with their Tax file number declaration. Some employees may be liable for an increased rate of the Medicare levy surcharge as a result of the income for surcharge purposes tests. They can lodge a Medicare levy variation declaration, requesting you to increase the amount to be withheld from their payments. Next step: Medicare levy adjustment For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by sections 12-35 of Schedule 1 to the TAA. Next step: • Use the Withholding lookup tool to quickly work out the amount to withhold (XLSX 33KB) • Use the Withholding lookup tool to quickly work out the amount to withhold (XLSX 33KB) Using this schedule You should use this table if you make payments to individuals in the horticultural industry who: • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. Also, use this table if you make payments to individuals in the shearing industry such as shearers, crutchers, wool classers, cooks, shed hands and pressers who: • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. For all other circumstances, use the relevant PAYG withholding weekly or fortnightly tax table. See also: • You can download a printable version of Tax table for individuals employed in the horticultural or shearing industry (PDF 510KB) (NAT 1013) in Portable Document Format (PDF). • You can download a printable version of Tax table for individuals employed in the horticultural or shearing industry (PDF 510KB) (NAT 1013) in Portable Document Format (PDF). If you employ individuals under the Seasonal labour mobility program, this tax table does not apply. For these individuals you are required to withhold at 15%. For more information about the program, refer to Seasonal Worker Program. If you employ individuals under a working holiday makers visa, you must use the Tax table for working holiday makers. Working out the withholding amount To work out the amount you need to withhold you must 1. Input your employees total earnings into the Withholding lookup tool (XLSX 33KB). 2. Use the appropriate column to find the correct amount to withhold - column 2 if the resident employee has given you a TFN - column 3 if the resident employee has not given you a TFN - column 4 if the foreign resident employee has given you a TFN - column 5 if the foreign resident employee has not given you a TFN. Example An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding lookup tool (XLSX 33KB). If the employee is: • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). 1. Input your employees total earnings into the Withholding lookup tool (XLSX 33KB). 2. Use the appropriate column to find the correct amount to withhold - column 2 if the resident employee has given you a TFN - column 3 if the resident employee has not given you a TFN - column 4 if the foreign resident employee has given you a TFN - column 5 if the foreign resident employee has not given you a TFN. - column 2 if the resident employee has given you a TFN - column 3 if the resident employee has not given you a TFN - column 4 if the foreign resident employee has given you a TFN - column 5 if the foreign resident employee has not given you a TFN. Example An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding lookup tool (XLSX 33KB). If the employee is: • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($75) a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). Resident employees The standard rate of withholding of 13% applies if an employee has given you a valid TFN and you withhold amounts using the figures shown in column 2 of the Withholding lookup tool (XLSX 33KB). If the employee has not given you a valid TFN, you must withhold amounts using the figures shown in column 3 of the Withholding lookup tool (XLSX 33KB). When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, you must withhold amounts using the figures shown in column 4 of the Withholding lookup tool (XLSX 33KB). • If they have not given you a valid TFN, you must withhold at 45% using the figures in column 5 of the Withholding lookup tool (XLSX 33KB). • If they have given you a valid TFN, you must withhold amounts using the figures shown in column 4 of the Withholding lookup tool (XLSX 33KB). • If they have not given you a valid TFN, you must withhold at 45% using the figures in column 5 of the Withholding lookup tool (XLSX 33KB). Pay period The rates in this tax table apply irrespective of the pay period. Using a formula The withholding amounts shown in this table can be expressed in mathematical form. If you have developed your own payroll software package, you can use the formulas and coefficients outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Resident or foreign resident rate Resident (a) Foreign resident (a) Tax file number 0.13 0.325 No tax file number 0.47 0.45 • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Rounding of withholding amounts The withholding amounts calculated as a result of applying the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Accounting software Software written in accordance with the formulas in this tax table should be tested for accuracy against the Withholding lookup tool (XLSX 33KB). The results obtained when using the coefficients in this table may differ slightly from the Withholding lookup tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. Tax file number declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer-employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration that they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Varying your PAYG withholding If your employee believes that, for their circumstances, the amount you withhold will be too much, they may apply to us for a variation to reduce the amount of withholding. For more information, refer to Varying your PAYG withholding. For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. See also: • Use the Withholding look-up tool to quickly work out the amount to withhold. • Use the Withholding look-up tool to quickly work out the amount to withhold. Using this schedule You should use this schedule if you make payments to employees who are actors, variety artists and other entertainers who receive payments for their performances. Do not use this schedule if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following: • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. For these types of payments the Commissioner has varied the rate of withholding to 20% of the payment. For more information refer to Performing artists contracted to perform promotional activity. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including lump sum payments. For all other relevant employees, refer to PAYG withholding Weekly tax table or Fortnightly tax table. Do not use this schedule for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding. For more information refer to Foreign resident entertainment, sports, construction and casino gaming activities. When using this schedule, do NOT withhold an amount for: • Higher Education Loan Program (HELP) debts • VET Student Loan (VSL) debts • Financial Supplement (FS) debts • Student Start-up Loan (SSL) debts, or • Trade Support Loan (TSL) debts. • Higher Education Loan Program (HELP) debts • VET Student Loan (VSL) debts • Financial Supplement (FS) debts • Student Start-up Loan (SSL) debts, or • Trade Support Loan (TSL) debts. When using this schedule, do NOT adjust the withholding amount for an employee who is claiming a Medicare levy exemption or reduction. Medicare levy variations do not apply to this schedule. Next step: You can download a printable version of the Tax table for actors, variety artists and other entertainers (NAT 1023) in Portable Document Format (PDF). Working out the withholding amount This schedule is only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the formulas to calculate withholding amounts. To work out the amount you need to withhold using this schedule, you must: 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in Step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool (XLSX, 33KB) and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in Step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool (XLSX, 33KB) and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and the coefficients outlined in table A and table B. This section should be read with Statement of formulas for calculating amounts to be withheld. The formulas comprise linear equations of the form y = ax - b where: • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. Table A: Employee has claimed the tax-free threshold Coefficients where tax-free threshold claimed Weekly earnings (x) less than a b $449 0 0 $548 0.1520 68.3462 $685 0.2320 112.1942 $901 0.1680 68.3465 $1,081 0.1752 74.8369 $1,602 0.2782 186.2119 $2,884 0.2760 182.7504 $4,326 0.3120 286.5965 $4,326 & over 0.3760 563.5196 Table B: Employee has not claimed the tax-free threshold Coefficients where tax-free threshold not claimed Weekly earnings (x) less than a b $110 0.1520 0.1520 $463 0.1878 3.9639 $644 0.1752 -1.9003 $1,165 0.2782 64.4297 $2,447 0.2760 61.9132 $3,889 0.3120 150.0093 $3,889 & over 0.3760 398.9324 To work out withholding amounts using the formulas, you must: 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. If you pay your employees daily rather than per performance, the amount to withhold (including reductions for tax offsets) should be worked out on a daily basis. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1752 - 74.8369 = $100.5365. Round to the nearest dollar = $101. 3. $101 ÷ 2 = $50.50. Round to the nearest dollar = $51. Therefore, the amount to withhold from each performance is $51. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1752 - 74.8369 = $100.5365. Round to the nearest dollar = $101. 3. $101 ÷ 2 = $50.50. Round to the nearest dollar = $51. Therefore, the amount to withhold from each performance is $51. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1752 - 74.8369 = $100.5365. Round to the nearest dollar = $101. 3. $101 ÷ 2 = $50.50. Round to the nearest dollar = $51. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding look-up tool. The results obtained when using the coefficients in this schedule may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If an employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. If your employee claims a tax offset, reduce the amount to be withheld from their earnings per performance by the value of the tax offset. The per performance value is the tax offset amount claimed divided by 52, divided by the number of performances per week. Round the result to the nearest dollar. Do NOT allow for any tax offsets if any of the following apply: • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. Withholding declarations An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see Claiming tax offsets. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt, or changes to them. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt, or changes to them. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents) • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents) • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign resident tax rates Weekly tax rates Weekly tax rates Weekly earnings $ Weekly rate 0 to 2,306 32.5 cents for each dollar of earnings 2,307 to 3,460 $749 plus 37 cents for each $1 of earnings over $2,306 3,461 and over $1,176 plus 45 cents for each $1 of earnings over $3,460 Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. For payments made on or after 1 July 2021 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-50 of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an individual to resume working for, or providing services to, you or any other entity. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including return to work payments. We have a calculator to help you work out the correct amount of tax to withhold from payments to most employees. To access the calculator, refer to Tax withheld calculator. Working out the withholding amount To work out the amount you need to withhold, multiply the amount of the return to work payment by 34.5%. This rate applies to residents and non-residents. Example George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 34.5% × $18,000 = $6,210. Example George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 34.5% × $18,000 = $6,210. Rounding of withholding amounts Withholding amounts calculated should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Tax file number declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432), they have 28 days to give you their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment made to a resident employee and 45% from any payment made to a foreign resident employee (ignoring any cents) unless we tell you not to. For payments made on or after 13 October 2020 Withholding limit There is a withholding limit of 47% on tax withheld from any additional payments calculated using an annualised method. Applying this withholding limit may result in withholding not being sufficient to cover some employees' end of year tax liability. In these situations, an employee can ask their employer to increase their withholding for the remainder of the financial year. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953. It applies to certain withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 paid as a lump sum. Using this schedule Use this schedule if you make a payment of salary or wages which is: • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including back payments, commissions and bonuses or similar payments. Other payments you should use this tax table for These payments include back payments of: • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. Back payments (including lump sums in arrears) A back payment is a payment that was meant to have been made in a prior period. For example: • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. A back payment is distinct from a bonus, which is a payment made for recognition of performance including past performance. A bonus (or similar payment) can only be considered a back payment if you paid the bonus later than the time that it should have been paid. If you normally process payments in a pay period later than when the work is performed - for example, overtime payments paid with a time lag of one pay period, they are not considered back payments. These payments are treated as part of the normal pay cycle when paid and withholding is calculated on total earnings for that period. An overtime payment is only considered a back payment if it was meant to have been made in a prior pay period. Commissions Commissions are typically payments made as recognition of performance or service, and may be calculated as a percentage of the proceeds from a particular transaction or series of transactions. Bonuses and similar payments A bonus is usually made to an employee in recognition of performance or services, and may be calculated as a percentage of the proceeds from a particular business transaction. These payments may not necessarily be related to a particular period of work. A payment will be treated as similar to a bonus if it is of a one-off nature that does not relate to work performed in a particular period. Examples include: • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. Leave loading Payment of leave loading can also be regarded as a payment similar to a bonus, if it is made as a lump sum and not on a pro-rata basis as leave is taken. If you pay leave loading on a pro rata basis, add it to earnings for the period to calculate withholding using the standard tax tables. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for Individuals ith us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Terms we use Additional payments Additional payments include back payments (including lump sum payments in arrears), commissions, bonuses and similar payments. Normal earnings Normal earnings are gross taxable earnings and include all salary and wage income, taxable allowances, and overtime earnings for the current financial year. This includes any back payments previously made using Method B(i). At the start of a financial year, an employee's normal earnings can be based on the last full pay period worked in the previous financial year. If an employee's pay fluctuates significantly, you can use an average of gross taxable earnings for the current financial year (or, if applicable, the previous financial year). If an employee has no current or past normal earnings (for example, the employee is newly employed), you can include expected future earnings in your calculations. This can be based on the employee's contracted or expected salary for the financial year. For the purposes of this table, normal earnings do not include employment termination payments or unused leave payments made on termination of employment. Average total earnings Average total earnings are the sum of all normal earnings paid in the current financial year, including current pay, plus any current year back payments if Method B(i) is used to calculate withholding. Then divide the total earnings by the number of pay periods to date (including the current pay period). Pay periods per financial year Pay periods per financial year refers to a total of 52 pay periods if paid weekly, 26 pay periods if paid fortnightly or 12 pay periods if paid monthly. No adjustments are required for a 53 week ÷ 27 fortnight year. Withholding limit If your employee has a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt, see Study and training support loans and additional payments. If you use Method A or Method B(ii), the amount of tax to be withheld from an additional payment is limited to a maximum of 47% of the additional payment. If the withholding amount calculated (including a study and training support loan component) using Method A or Method B(ii) exceeds 47% of the additional payment being made, then the amount is reduced to be equal to 47% of that payment. The withholding limit applies to the additional payment only and not to normal earnings for the current pay period. For some employees, the withholding limit may result in their withholding amounts not being sufficient to cover their end-of-year tax liability, as their total earnings for the financial year may exceed the study and training support loan repayment threshold or attract a higher rate of tax. Under these circumstances, your employee can arrange an upwards variation by entering into an agreement with you to vary the rate or amount of withholding. For more information about withholding variations, refer to: • Variations - for employers • Varying your PAYG withholding - for employees. • Variations - for employers • Varying your PAYG withholding - for employees. For more information about HELP, SSL, TSL and Financial Supplement repayment thresholds, see Study and training loan repayment thresholds and rates. Working out the withholding amount To work out the amount you need to withhold from an additional payment, you must use either Method A or Method B. Using Method B is more complex but produces a withholding amount that more closely approximates the actual tax payable. Calculations made using either method are acceptable to work out the withholding amount. If your calculation using either method results in a negative amount, you treat the result as nil. Using Method A Use this method for any additional payments made regardless of the financial year the additional payment applies to. This includes all back payments, commissions, bonuses or similar payments. This method calculates withholding by apportioning additional payments made in the current pay period over the number of pay periods in a financial year, and applying that average amount to the gross earnings in the current pay period. If you are paying a commission, bonus or similar payment for a defined period of less than 12 months, you can choose to calculate withholding by using the number of pay periods the payment relates to at Step 3. For example, if a commission relates to four weeks and the employee is paid weekly, you divide the commission by four pay periods at Step 3, rather than 52 pay periods. Method A instructions Step Instruction 1 Work out your employee's gross earnings excluding any additional payments for the current pay period. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings in Step 1. 3 Add any additional payments to be made in the current pay period together and divide the total by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at Step 3 to the gross earnings at Step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. 6 Subtract the amount at Step 2 from the amount at Step 5. 7 Multiply the amount at Step 6 by the number of pay periods used in Step 3. 8 Multiply the additional payment being made in the current pay period by 47%. 9 Use the lesser amount of Step 7 and Step 8 for the withholding on the additional payment. Ignore any cents. 10 Work out the total PAYG withholding for the current pay period by adding the withholding on the additional payment (Step 9) to the withholding on the gross earnings (Step 2). Using Method B Use Method B(i) for any back payments applied to specific periods in the current financial year. Use Method B(ii) for either: • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. If you are making back payments applying to current and previous financial years, apportion the back payment between those years and then use the applicable method for each component to calculate withholding. If you are making multiple additional payments: • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, (that is, you made an additional payment to the employee in a previous pay period), do not recalculate the withholding for the additional payment previously made. • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, (that is, you made an additional payment to the employee in a previous pay period), do not recalculate the withholding for the additional payment previously made. B(i) Back payments applied to specific periods in the current financial year This method recalculates withholding for each pay period the back payment applies. Method B(i) instructions Step Instruction 1 Work out how much of the back payment applied to each earlier pay period in the current financial year. 2 For the first affected pay period, add the back payment relevant to that period to the normal earnings previously paid to get total earnings for that period. 3 Use the relevant tax table to find the amount to be withheld from the total earnings for that period. 4 Subtract the amount previously withheld for the period from the amount at Step 3. 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the withholding on the back payment. 6 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 7 Work out the total PAYG withholding for the current pay period by adding the withholding on the back payment (Step 5) to the withholding on the gross earnings (Step 6). B(ii) Additional payments applied over the whole financial year This method calculates withholding by averaging all additional payments made in the current financial year over the number of pay periods in a financial year, and applying that to the average total earnings to date. Method B(ii) instructions Step Instruction 1 Calculate the average total earnings paid to your employee over the current financial year to date. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from the average total earnings in Step 1. 3 Add all additional payments made in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at Step 3 to the average total earnings at Step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. 6 Subtract the amount at Step 2 from the amount at Step 5. 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7. 9 Multiply the additional payment being made in the current pay period by 47%. 10 Use the lesser amount of Step 8 and Step 9 for the withholding on the additional payment. Ignore any cents. 11 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (Step 10) to the withholding on the gross earnings (Step 11). Commissions, bonuses or similar payments If a commission, bonus or similar payment relates to work your employee performed for more than one pay period (or for an undefined period), you calculate withholding by applying either Method A or Method B(ii). Do not use this schedule for payments for a single pay period. If the commission, bonus or similar payment relates to work your employee performed in a single pay period (for example, a week, a fortnight or a month) the amount is added to all their other earnings for the current period. Withholding is then calculated using the standard PAYG withholding tax tables. Study and training support loans and additional payments If your employee has advised you they have a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt on their Tax file number declaration or Withholding declaration, you must also withhold from the additional payment using the relevant study and training support loans tax tables. Calculate the amounts you need to withhold from additional payments for study and training support loans by using the same method you used to calculate the PAYG withholding amount from the additional payment. For example, if you calculate the amount to be withheld from the additional payment using Method A, use the same method to calculate the amounts to be withheld for study and training support loans purposes. How to calculate withholding on the additional payment if it is calculated separately to the study and training support loans components If you calculate withholding separately, you need to make sure that the withholding limit in Method A and Method B(ii) applies to the combined total calculated for the additional payment and the study and training support loans components. For example, at Step 9 in Method A, you must combine the amounts from the two separate calculations used for Step 7 before comparing it to the amount calculated at Step 8. Next step: You can use the following schedule that combine PAYG withholding with study and training support loan instead of repeating the calculation separately for each component: • Schedule 8 - Statement of formulas for calculating study and training support loans components • Schedule 8 - Statement of formulas for calculating study and training support loans components The results obtained when using the coefficients in the above schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. Either calculation is acceptable. Copies of all the tax tables are available, refer to Tax tables. Variations If your employee has a withholding variation in place for the current financial year, use one of the following to work out the amount of withholding from additional payments: • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. If your employee had a withholding variation in place at the time the additional payment accrued but the withholding variation is no longer in effect when the additional payment is made, it does not apply when working out the amount to withhold. If you need help to determine whether to use a withholding variation to work out the amount to withhold from an additional payment, phone us on 1300 360 221. Leave without pay For the purposes of this table, any periods where your employee has taken leave without pay do not affect the calculations outlined in each of the methods. For example, for Method A and Method B(ii), you are still required at Step 3 to apportion all additional payments made by the total number of pay periods in a financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Superannuation income streams To work out the amount you need to withhold from the taxable component of back payments of super income streams (pensions and annuities), including lump sum payments in arrears, use either Method A or B. End-of-year reporting You must record back payments on your employee's payment summary, or in a pay event when reporting under Single Touch Payroll. What payment summary you use depends on whether the back payments relate to a superannuation income stream or previous period of assessable foreign service. Use: • PAYG payment summary - individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream for super income stream payments • PAYG payment summary - foreign employment for payments related to a previous period of assessable foreign service. • PAYG payment summary - individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream for super income stream payments • PAYG payment summary - foreign employment for payments related to a previous period of assessable foreign service. For more information about payment summaries, refer to PAYG payment summaries: forms and guidelines. For more information about Single Touch Payroll, and what can and cannot be reported, refer to Single Touch Payroll employer reporting guidelines - What you need to report. Completing the individual non-business payment summary For payments accrued in the current financial year include the total: • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. Salary and wage income (including allowances) accrued before the current financial year For each payment accrued in a prior financial year, but not more than 12 months before the date of payment include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' or 'Allowances' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' or 'Allowances' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment (including allowances) at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment (including allowances) at 'Lump sum E' • amount withheld at 'Total tax withheld'. For each payment that accrued before and after 12 months, apportion the payment between the two periods. If the portion of the payment that accrued after 12 months from the date of payment is $1,200 or more, include the: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Other amounts accrued before the current financial year These other amounts are described in Other payments you should use this schedule for. For each payment accrued in a prior financial year of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued in a prior financial year of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Employee letter You must also provide your employee with a letter specifying: • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. Completing the superannuation income stream payment summary For payments accrued in the current financial year, include: • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' For payments accrued prior to the current financial year, include: • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. SUBHDR TYPE=\"BI\"Payee letter • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' You must also provide your payee with a letter specifying: • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. Completing the foreign employment payment summary Note: For the foreign employment payment summary, the gross payments amount is assessable foreign employment income, which includes total allowances. For salary and wage payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued in a prior financial year, but not more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. Employee letter You must also provide your employee with a letter specifying: • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. Examples Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component - for Example 1 Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in Step 1. $335 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at Step 3 to the gross earnings at Step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. $341 6 Subtract the amount at Step 2 from the amount at Step 5. = $341 - $335 $6 7 Multiply the amount at Step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component - for Example 1 Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in Step 1. $75 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at Step 3 to the gross earnings at Step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at Step 4. $76 6 Subtract the amount at Step 2 from the amount at Step 5. = $76 - $75 $1 7 Multiply the amount at Step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) - for Example 1 Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of Step 7 (combined) and Step 8 for the withholding on the additional payment. Ignore any cents. Combine two Step 7 results $312 + $52 = $364. This amount is used as it's less than Step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (Step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $335 • HELP withholding on gross earnings in the current pay period = $75 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $774 ($335 + $75 + $312 + $52). Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component - for Example 1 Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in Step 1. $335 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at Step 3 to the gross earnings at Step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. $341 6 Subtract the amount at Step 2 from the amount at Step 5. = $341 - $335 $6 7 Multiply the amount at Step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component - for Example 1 Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in Step 1. $75 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at Step 3 to the gross earnings at Step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at Step 4. $76 6 Subtract the amount at Step 2 from the amount at Step 5. = $76 - $75 $1 7 Multiply the amount at Step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) - for Example 1 Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of Step 7 (combined) and Step 8 for the withholding on the additional payment. Ignore any cents. Combine two Step 7 results $312 + $52 = $364. This amount is used as it's less than Step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (Step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $335 • HELP withholding on gross earnings in the current pay period = $75 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $774 ($335 + $75 + $312 + $52). Combine two Step 7 results $312 + $52 = $364. This amount is used as it's less than Step 8. • PAYG withholding on gross earnings in the current pay period = $335 • HELP withholding on gross earnings in the current pay period = $75 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 Example 1 uses both: • Study and training support loans weekly tax table (NAT 2173) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component - for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $197 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $197 - $162 $35 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $35. $280 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $197 7 Add the withholding on the additional payment (Step 5) to the withholding on Robyn's gross earnings (Step 6) to work out the total withholding for the current pay period. = $197 + $280 $477 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Study and training support loan (HELP) component - for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $28 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $28 - $10 $18 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $187. $144 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $28 7 Add the HELP withholding on the additional payment (Step 5) to the withholding on Robyn's gross earnings (Step 6) to work out the withholding for HELP for the current period. = $28 + $144 $172 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $197 • HELP withholding on gross earnings in the current pay period = $28 • PAYG withholding on additional payment = $280 • HELP withholding on additional payment = $144 The total PAYG withholding is $649 ($197 + $28 + $280 + $144). • Study and training support loans weekly tax table (NAT 2173) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component - for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $197 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $197 - $162 $35 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $35. $280 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $197 7 Add the withholding on the additional payment (Step 5) to the withholding on Robyn's gross earnings (Step 6) to work out the total withholding for the current pay period. = $197 + $280 $477 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Study and training support loan (HELP) component - for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $28 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $28 - $10 $18 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $187. $144 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $28 7 Add the HELP withholding on the additional payment (Step 5) to the withholding on Robyn's gross earnings (Step 6) to work out the withholding for HELP for the current period. = $28 + $144 $172 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $197 • HELP withholding on gross earnings in the current pay period = $28 • PAYG withholding on additional payment = $280 • HELP withholding on additional payment = $144 The total PAYG withholding is $649 ($197 + $28 + $280 + $144). • PAYG withholding on gross earnings in the current pay period = $197 • HELP withholding on gross earnings in the current pay period = $28 • PAYG withholding on additional payment = $280 • HELP withholding on additional payment = $144 Example 2 uses: • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2018, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2020. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Method B(ii) instruction - for Example 3 Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 ÷ 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in Step 1. $254 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 ÷ 26 $95 4 Add the amount at Step 3 to the average total earnings at Step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. $286 6 Subtract the amount at Step 2 from the amount at Step 5. = $286 - $254 $32 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Multiply the additional payment being made in the current pay period by 47%. = $2,480 × 47% $1,165 10 Use the lesser amount of Step 8 and Step 9 for the withholding on the additional payment. Ignore any cents. = $832. This amount is used as it's less than Step 9. $832 11 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $254 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (Step 10) to the withholding on the gross earnings (Step 11). = $832 + $254 $1,086 • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2018, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2020. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Method B(ii) instruction - for Example 3 Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 ÷ 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in Step 1. $254 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 ÷ 26 $95 4 Add the amount at Step 3 to the average total earnings at Step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. $286 6 Subtract the amount at Step 2 from the amount at Step 5. = $286 - $254 $32 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Multiply the additional payment being made in the current pay period by 47%. = $2,480 × 47% $1,165 10 Use the lesser amount of Step 8 and Step 9 for the withholding on the additional payment. Ignore any cents. = $832. This amount is used as it's less than Step 9. $832 11 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $254 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (Step 10) to the withholding on the gross earnings (Step 11). = $832 + $254 $1,086 Example 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 November 2020, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,400 to $5,200. His employer agreed that the increase would be backdated to 1 August 2019 and paid at the end of November 2020. This means that the back payment of salary covers 15 pay periods. The total back payment of salary is $12,000. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: the current financial year (4 pay periods from 1 July to October 2020) = $3,200 a prior financial year (11 pay periods from 1 August 2019 to 30 June 2020) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component - for Example 4 Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $3,200 over four pay periods. = $3,200 ÷ 4 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,400 + $800 $5,200 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,001 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $1,001 - $724 $277 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $277. $1,108 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - As Pablo has an accumulated Financial Supplement (FS) debt, his employer will need to calculate a withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component - for Example 4 Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $3,200 over four pay periods. = $3,200 ÷ 4 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,400 + $800 $5,200 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $156 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $156 - $43 $113 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 4 × $113. $452 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - Method B(ii) - PAYG withholding component - for Example 4 Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 $5,200 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in Step 1. $1,001 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at Step 3 to the average total earnings at Step 1. = $5,200 + $733 $5,933 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. $1,257 6 Subtract the amount at Step 2 from the amount at Step 5. = $1,257 - $1,001 $256 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. = $256 × 12 $3,072 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7 for the withholding on the additional payment. = $3,072 - $0 $3,072 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component - for Example 4 Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 $5,200 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in Step 1. $156 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at Step 3 to the average total earnings at Step 1. = $5,200 + $733 $5,933 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at Step 4. $238 6 Subtract the amount at Step 2 from the amount at Step 5. = $238 - $156 $82 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. = $82 × 12 $984 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7 for the withholding for SFSS on the additional payment. = $984 - $0 $984 Withholding limit (including SFSS component) - for Example 4 Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 47% $4,136 10 Use the lesser amount of Step 8 (combined) and Step 9 for the withholding on the additional payment. Ignore any cents. Combine the two Step 8 results. = $3,072 + $984 = $4,056 This amount is used as it's less than Step 9. $4,056 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,001 • FS withholding on gross earnings in the current pay period = $156 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $1,108 • FS withholding on additional payment for current financial year = $452 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,072 • FS withholding on additional payment for prior financial year = $984 Total PAYG withholding is $6,773 ($1,001 + $156 + $1,108 + $452 + $3,072 + $984). Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 November 2020, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,400 to $5,200. His employer agreed that the increase would be backdated to 1 August 2019 and paid at the end of November 2020. This means that the back payment of salary covers 15 pay periods. The total back payment of salary is $12,000. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: the current financial year (4 pay periods from 1 July to October 2020) = $3,200 a prior financial year (11 pay periods from 1 August 2019 to 30 June 2020) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component - for Example 4 Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $3,200 over four pay periods. = $3,200 ÷ 4 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,400 + $800 $5,200 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,001 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $1,001 - $724 $277 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $277. $1,108 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - As Pablo has an accumulated Financial Supplement (FS) debt, his employer will need to calculate a withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component - for Example 4 Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $3,200 over four pay periods. = $3,200 ÷ 4 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,400 + $800 $5,200 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $156 4 Subtract the amount previously withheld for the period from the amount at Step 3. = $156 - $43 $113 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in Step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 4 × $113. $452 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - Method B(ii) - PAYG withholding component - for Example 4 Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 $5,200 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in Step 1. $1,001 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at Step 3 to the average total earnings at Step 1. = $5,200 + $733 $5,933 5 Use the relevant tax table to find the amount to be withheld from the amount at Step 4. $1,257 6 Subtract the amount at Step 2 from the amount at Step 5. = $1,257 - $1,001 $256 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. = $256 × 12 $3,072 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7 for the withholding on the additional payment. = $3,072 - $0 $3,072 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component - for Example 4 Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 $5,200 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in Step 1. $156 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at Step 3 to the average total earnings at Step 1. = $5,200 + $733 $5,933 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at Step 4. $238 6 Subtract the amount at Step 2 from the amount at Step 5. = $238 - $156 $82 7 Multiply the amount in Step 6 by the number of pay periods used in Step 3. = $82 × 12 $984 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at Step 7 for the withholding for SFSS on the additional payment. = $984 - $0 $984 Withholding limit (including SFSS component) - for Example 4 Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 47% $4,136 10 Use the lesser amount of Step 8 (combined) and Step 9 for the withholding on the additional payment. Ignore any cents. Combine the two Step 8 results. = $3,072 + $984 = $4,056 This amount is used as it's less than Step 9. $4,056 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,001 • FS withholding on gross earnings in the current pay period = $156 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $1,108 • FS withholding on additional payment for current financial year = $452 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,072 • FS withholding on additional payment for prior financial year = $984 Total PAYG withholding is $6,773 ($1,001 + $156 + $1,108 + $452 + $3,072 + $984). = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 Combine the two Step 8 results. = $3,072 + $984 = $4,056 This amount is used as it's less than Step 9. • PAYG withholding on gross earnings in the current pay period = $1,001 • FS withholding on gross earnings in the current pay period = $156 • PAYG withholding on additional payment for current financial year = $1,108 • FS withholding on additional payment for current financial year = $452 • PAYG withholding on additional payment for prior financial year = $3,072 • FS withholding on additional payment for prior financial year = $984 Example 4 uses both: • Student and training support loans monthly tax table (NAT 2186) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. • Student and training support loans monthly tax table (NAT 2186) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(b) of Schedule 1 to the TAA. Using this schedule You should use this table if you pay an annuity that was purchased with non-superannuation money, for example, an initial capital investment of personal cash. For annuities purchased using money rolled over from a super fund or super income stream payments, refer to Tax table for superannuation income streams. Working out the withholding amount To work out the withholding amount for an annuity payment purchased with non-superannuation money, you must: 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible amount ÷ Number of instalments] 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible amount ÷ Number of instalments] In this formula: • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. - Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity - Residual capital value) ÷ Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. - Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity - Residual capital value) ÷ Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. - Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity - Residual capital value) ÷ Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. The recipient of the annuity may request the ATO to calculate the deductible amount of their annuity using Request for determination of the deductible amount of UPP of an Australian pension or annuity. 2. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. 2. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If your payee gives you a Withholding declaration indicating that they want to claim a SAPTO entitlement through PAYG withholding, use the Tax table for seniors and pensioners to work out the amount to withhold from the income amount calculated in Step 1. Examples These examples use the PAYG withholding tax tables that apply from 13 October 2020. Example 1 Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2020-21 income year is $5,200. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount ÷ Number of instalments] = $1,000 - [$5,200 ÷ 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table (NAT 1005) to work out how much tax to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $127. Example 2 Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2021. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid in the next financial year. Kenneth's deductible amount for a whole income year is $2,600. However, for the part of the current income year (2020-21) that he is to receive an annuity, his deductible amount is $1,000 (for the period 7th February 2021 to 30 June 2021). For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount ÷ Number of instalments] = $850 - [$1,000 ÷ 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much tax to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $6. Example 1 Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2020-21 income year is $5,200. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount ÷ Number of instalments] = $1,000 - [$5,200 ÷ 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table (NAT 1005) to work out how much tax to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $127. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount ÷ Number of instalments] = $1,000 - [$5,200 ÷ 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table (NAT 1005) to work out how much tax to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $127. Example 2 Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2021. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid in the next financial year. Kenneth's deductible amount for a whole income year is $2,600. However, for the part of the current income year (2020-21) that he is to receive an annuity, his deductible amount is $1,000 (for the period 7th February 2021 to 30 June 2021). For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount ÷ Number of instalments] = $850 - [$1,000 ÷ 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much tax to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $6. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount ÷ Number of instalments] = $850 - [$1,000 ÷ 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much tax to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $6. Rounding of withholding amounts Withholding amounts calculated using the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Payment summaries You must issue a PAYG payment summary - individual non-business to the payee by 14 July following the end of the financial year in which you made payments to them. However, if your payee requests a payment summary from you during the financial year, you must provide it within 14 days of receiving their request. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from any payment you make to a foreign resident payee (ignoring any cents), if it is an annuity payment that is not a superannuation income stream and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days , you must withhold 47% for any annuity payment you make to a resident payee and 45% for any annuity payment you make to a foreign resident payee (ignoring any cents) unless we tell you not to. When a TFN has not been provided do not allow for tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-90 of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an amount to an employee for unused leave on the termination of their employment or office. Unused leave payments on termination of employment or office include: • annual leave • holiday pay • leave loading • leave bonuses • long service leave. • annual leave • holiday pay • leave loading • leave bonuses • long service leave. Before calculating the amount to be withheld, you must work out if the payments are being made as a result of a genuine redundancy, invalidity or an early retirement scheme. For more information, refer to Withholding from unused leave payments on termination of employment. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including unused leave payments on termination of employment. Working out the withholding amount When a TFN is provided The amount to withhold is calculated using the table below. If the post-17 August 1993 lump sum payment from normal termination is less than $300, you must withhold the lesser of the following: • the amount worked out using the table below • 32% of the payment. Withholding amounts for long service leave, annual leave and annual leave loading Payment type Reason Accrual dates Withholding rates Payment summary label Long service leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 32% A Annual leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A Annual leave loading Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A • the amount worked out using the table below • 32% of the payment. Rounding of withholding amounts Withholding amounts calculated by using this table are rounded to the nearest dollar. Results ending in 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Marginal rate calculation To work out the marginal rate, you must: 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at Step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at Step 1 to work out the amount to withhold for the amount at Step 4. 6. Subtract the amount at Step 1 from the amount at Step 5. 7. Multiply the amount obtained at Step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at Step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at Step 1 to work out the amount to withhold for the amount at Step 4. 6. Subtract the amount at Step 1 from the amount at Step 5. 7. Multiply the amount obtained at Step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). Do not withhold any amount for study and training support loans. Withholding variations If an employee has a withholding variation in effect when unused leave payments are made, the rate specified on the variation notice will only apply to the unused leave payments if the notice includes unused leave payments. Otherwise, the rates in this tax table apply. This includes using the regular tax table per pay period for the marginal rate calculation, and not the varied withholding rate. Normal gross earnings Normal gross earnings are all payments, except those relating to termination payments, received in the last full pay period of employment. This includes taxable allowances, overtime and bonuses. Therefore, your employee's normal gross earnings should be taken to be the earnings relating to the last full pay period worked. Where your employee's pay fluctuates significantly over a number of pay periods, we will accept an average of gross taxable earnings for the financial year to date over the number of pays received. Example The following example uses the Weekly tax table (NAT 1005) effective from 13 October 2020. Beth retires on 31 December 2018. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($1,155) $216 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50 ÷ 52) $212.97 3 Disregard any cents $212 4 Add the amount at Step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at Step 4 ($1,367) $289 6 Subtract the amount at Step 1 from the amount at Step 5 ($289 - $216) $73 7 Multiply the amount at Step 6 by the number of normal pay periods in 12 months ($73 × 52) $3,796 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,260 ($2,464 + $3,796). See Rounding of withholding amounts. The total amount to be withheld is then $6,476 ($216 withholding from normal earnings plus $6,260 withholding from long service leave). Example The following example uses the Weekly tax table (NAT 1005) effective from 13 October 2020. Beth retires on 31 December 2018. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($1,155) $216 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50 ÷ 52) $212.97 3 Disregard any cents $212 4 Add the amount at Step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at Step 4 ($1,367) $289 6 Subtract the amount at Step 1 from the amount at Step 5 ($289 - $216) $73 7 Multiply the amount at Step 6 by the number of normal pay periods in 12 months ($73 × 52) $3,796 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,260 ($2,464 + $3,796). See Rounding of withholding amounts. The total amount to be withheld is then $6,476 ($216 withholding from normal earnings plus $6,260 withholding from long service leave). When a TFN has not been provided If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 47% from the payment. If your employee is a foreign resident who has not provided you with their TFN, you must withhold 45% from the payment. If your employee believes that for their circumstances the amount you withhold will be too much, they may apply for a variation to reduce the amount of withholding. For more information refer to Varying your PAYG withholding Tax file number declaration Any Tax file number declaration your employee provides while they were working for you will only be effective: • for the period that they were working for you • 12 months after you make the last payment. • for the period that they were working for you • 12 months after you make the last payment. The coefficients in this schedule should be used together with the Statement of formulas for calculating amounts to be withheld. Use this statement of formulas for payments made from 1 July 2021 to 30 June 2022. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA. Using this schedule You should use this schedule if you develop your own payroll software package. Formulas and coefficients are used for calculating weekly withholding amounts for employees who have a: • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Trade Support Loan (TSL) debt. • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Trade Support Loan (TSL) debt. See also: • The Tax withheld calculator which can help you work out the correct amount of tax to withhold from payments to most employees. • You can download a printable version of Statement of formulas for calculating study and training support loans components (PDF 758KB). • The Tax withheld calculator which can help you work out the correct amount of tax to withhold from payments to most employees. • You can download a printable version of Statement of formulas for calculating study and training support loans components (PDF 758KB). Using a formula The withholding amounts for employees who have a study and training support loans debt can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and component rates outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the weekly study and training support loans component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. • y is the weekly study and training support loans component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. Study and training support loans component rates Tax-free threshold claimed or foreign resident Weekly earnings (x) $ Component rate (a) % 0 - 903.99 - 904.00 - 1,042.99 1.0 1,043.00 - 1,105.99 2.0 1,106.00 - 1,171.99 2.5 1,172.00 - 1,242.99 3.0 1,243.00 - 1,316.99 3.5 1,317.00 - 1,395.99 4.0 1,396.00 - 1,479.99 4.5 1,480.00 - 1,568.99 5.0 1,569.00 - 1,662.99 5.5 1,663.00 - 1,762.99 6.0 1,763.00 - 1,868.99 6.5 1,869.00 - 1,980.99 7.0 1,981.00 - 2,099.99 7.5 2,100.00 - 2,223.99 8.0 2,224.00 - 2,359.99 8.5 2,360.00 - 2,500.99 9.0 2,501.00 - 2,650.99 9.5 2,651.00 & over 10.0 No tax-free threshold claimed Weekly earnings (×) $ Component rate (a) % 0 - 553.99 - 554.00 - 692.99 1.0 693.00 - 755.99 2.0 756.00 - 821.99 2.5 822.00 - 892.99 3.0 893.00 - 966.99 3.5 967.00 - 1,045.99 4.0 1,046.00 - 1,129.99 4.5 1,130.00 - 1,218.99 5.0 1,219.00 - 1,312.99 5.5 1,313.00 - 1,412.99 6.0 1,413.00 - 1,518.99 6.5 1,519.00 - 1,630.99 7.0 1,631.00 - 1,749.99 7.5 1,750.00 - 1,873.99 8.0 1,874.00 - 2,009.99 8.5 2,010.00 - 2,150.99 9.0 2,151.00 - 2,300.99 9.5 2,301.00 - over 10.0 Calculating fortnightly, monthly or quarterly withholding amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. When to work out the study and training support loans component You will need to calculate the study and training support loans component when your employee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question on whether they have a: - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) - Trade Support Loan (TSL) debt • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $904 or more if paid weekly - $1,808 or more if paid fortnightly - $3,917.33 or more if paid monthly - $11,752 or more if paid quarterly. • answered yes to the question on whether they have a: - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) - Trade Support Loan (TSL) debt • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $904 or more if paid weekly - $1,808 or more if paid fortnightly - $3,917.33 or more if paid monthly - $11,752 or more if paid quarterly. - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) - Trade Support Loan (TSL) debt - $904 or more if paid weekly - $1,808 or more if paid fortnightly - $3,917.33 or more if paid monthly - $11,752 or more if paid quarterly. If your employee has not claimed the tax-free threshold, the study and training support loans component is calculated on earnings of: • $554 or more if paid weekly • $1,108 or more if paid fortnightly • $2,400.67 or more if paid monthly • $7,202 or more if paid quarterly. • $554 or more if paid weekly • $1,108 or more if paid fortnightly • $2,400.67 or more if paid monthly • $7,202 or more if paid quarterly. You must withhold the study and training support loans component from all your employee's earnings, including taxable allowances, bonuses and commissions. Example one: Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. STSL = $1,095.99 × 2% = $22.00 rounded to the nearest dollar. Example two: Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 ÷ 2, ignoring cents and adding 99 cents). Weekly STSL component = $1,177.99 × 3% = $35.00 rounded to the nearest dollar. Fortnightly STSL component = $70.00 ($35.00 × 2). Example three: Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3 ÷ 13, ignoring cents and adding 99 cents). Weekly STSL component = $1,266.99 × 3.5% = $44.00 rounded to the nearest dollar. Monthly STSL component = $191.00 ($44.00 × 13 ÷ 3, rounded to the nearest dollar). Example one: Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. STSL = $1,095.99 × 2% = $22.00 rounded to the nearest dollar. Example two: Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 ÷ 2, ignoring cents and adding 99 cents). Weekly STSL component = $1,177.99 × 3% = $35.00 rounded to the nearest dollar. Fortnightly STSL component = $70.00 ($35.00 × 2). Example three: Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3 ÷ 13, ignoring cents and adding 99 cents). Weekly STSL component = $1,266.99 × 3.5% = $44.00 rounded to the nearest dollar. Monthly STSL component = $191.00 ($44.00 × 13 ÷ 3, rounded to the nearest dollar). Do not withhold any amount for study and training support loans debts from lump sum termination payments. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Payroll software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided at tax tables. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Coefficients to work out the weekly amounts to withhold including the study and training support loans component Your employee's total withholding, including the study and training support loans component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a study and training support loans debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the study and training support loans component and one will not - for example, name one 'scale 2' and the other 'scale 22'. The study and training support loans component does not apply if the employee has not provided a tax file number (TFN). For scales without the study and training support loans component, refer to Statement of formulas for calculating amounts to be withheld. Where tax-free threshold not claimed in Tax file number declaration - Scale 1 With study and training support loans debt Weekly earnings (x) less than $ a b 88 0.1900 0.1900 371 0.2348 3.9639 515 0.2190 -1.9003 554 0.3477 64.4297 693 0.3577 64.4297 756 0.3677 64.4297 822 0.3727 64.4297 893 0.3777 64.4297 932 0.3827 64.4297 967 0.3800 61.9132 1,046 0.3850 61.9132 1,130 0.3900 61.9132 1,219 0.3950 61.9132 1,313 0.4000 61.9132 1,413 0.4050 61.9132 1,519 0.4100 61.9132 1,631 0.4150 61.9132 1,750 0.4200 61.9132 1,874 0.4250 61.9132 1,957 0.4300 61.9132 2,010 0.4750 150.0093 2,151 0.4800 150.0093 2,301 0.4850 150.0093 3,111 0.4900 150.0093 3,111 & over 0.5700 398.9324 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 With study and training support loans debt Weekly earnings (x) less than $ a b 359 - - 438 0.1900 68.3462 548 0.2900 112.1942 721 0.2100 68.3465 865 0.2190 74.8369 904 0.3477 186.2119 1,043 0.3577 186.2119 1,106 0.3677 186.2119 1,172 0.3727 186.2119 1,243 0.3777 186.2119 1,282 0.3827 186.2119 1,317 0.3800 182.7504 1,396 0.3850 182.7504 1,480 0.3900 182.7504 1,569 0.3950 182.7504 1,663 0.4000 182.7504 1,763 0.4050 182.7504 1,869 0.4100 182.7504 1,981 0.4150 182.7504 2,100 0.4200 182.7504 2,224 0.4250 182.7504 2,307 0.4300 182.7504 2,360 0.4750 286.5965 2,501 0.4800 286.5965 2,651 0.4850 286.5965 3,461 0.4900 286.5965 3,461 & over 0.5700 563.5196 Foreign residents - Scale 3 With study and training support loans debt Weekly earnings (x) less than $ a b 904 0.3250 0.3250 1,043 0.3350 0.3250 1,106 0.3450 0.3250 1,172 0.3500 0.3250 1,243 0.3550 0.3250 1,317 0.3600 0.3250 1,396 0.3650 0.3250 1,480 0.3700 0.3250 1,569 0.3750 0.3250 1,663 0.3800 0.3250 1,763 0.3850 0.3250 1,869 0.3900 0.3250 1,981 0.3950 0.3250 2,100 0.4000 0.3250 2,224 0.4050 0.3250 2,307 0.4100 0.3250 2,360 0.4550 103.8462 2,501 0.4600 103.8462 2,651 0.4650 103.8462 3,461 0.4700 103.8462 3,461 & over 0.5500 380.7692 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 With study and training support loans debt Weekly earnings (x) less than $ a b 359 - - 721 0.1900 68.3462 865 0.1990 74.8365 904 0.3277 186.2115 1,043 0.3377 186.2115 1,106 0.3477 186.2115 1,172 0.3527 186.2115 1,243 0.3577 186.2115 1,282 0.3627 186.2115 1,317 0.3600 182.7500 1,396 0.3650 182.7500 1,480 0.3700 182.7500 1,569 0.3750 182.7500 1,663 0.3800 182.7500 1,763 0.3850 182.7500 1,869 0.3900 182.7500 1,981 0.3950 182.7500 2,100 0.4000 182.7500 2,224 0.4050 182.7500 2,307 0.4100 182.7500 2,360 0.4550 286.5962 2,501 0.4600 286.5962 2,651 0.4650 286.5962 3,461 0.4700 286.5962 3,461 & over 0.5500 563.5192 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 With study and training support loans Debt Weekly earnings (x) less than $ a b 359 - - 721 0.1900 68.3462 739 0.1990 74.8365 865 0.2490 111.8308 904 0.3777 223.2058 924 0.3877 223.2058 1,043 0.3477 186.2119 1,106 0.3577 186.2119 1,172 0.3627 186.2119 1,243 0.3677 186.2119 1,282 0.3727 186.2119 1,317 0.3700 182.7504 1,396 0.3750 182.7504 1,480 0.3800 182.7504 1,569 0.3850 182.7504 1,663 0.3900 182.7504 1,763 0.3950 182.7504 1,869 0.4000 182.7504 1,981 0.4050 182.7504 2,100 0.4100 182.7504 2,224 0.4150 182.7504 2,307 0.4200 182.7504 2,360 0.4650 286.5965 2,501 0.4700 286.5965 2,651 0.4750 286.5965 3,461 0.4800 286.5965 3,461 & over 0.5600 563.5196 Notes: Scale 1 contains a negative value for one of the b coefficients. This is intentional. Withholding amounts including the study and training support loans component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and study and training support loans tax tables. The differences result from the rounding of components. Withholding calculated using either method is accepted. Use for payments to low income aged persons and pensioners For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. See also: • Use the Withholding look-up tool to quickly work out the amount to withhold. • Use the Withholding look-up tool to quickly work out the amount to withhold. Using this schedule You should use this schedule if you make payments to: • seniors and pensioners who, at the end of the relevant financial year, are 66 years of age or older (for example, to be eligible for the year ending 30 June 2021, an employee must be born on or before 30 June 1955). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. • seniors and pensioners who, at the end of the relevant financial year, are 66 years of age or older (for example, to be eligible for the year ending 30 June 2021, an employee must be born on or before 30 June 1955). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. This schedule applies to weekly payments including: • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. This schedule can only apply if the payee has provided you with either: • a Withholding declaration answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners answering yes to questions 4, 5 and 6. • a Withholding declaration answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners answering yes to questions 4, 5 and 6. See also: • You can download a printable version of Tax table for seniors and pensioners (NAT 4466) in Portable Document Format (PDF). • For super income stream payments, you must also use Tax table for superannuation income streams to calculate withholding. • You can download a printable version of Tax table for seniors and pensioners (NAT 4466) in Portable Document Format (PDF). • For super income stream payments, you must also use Tax table for superannuation income streams to calculate withholding. Working out the withholding amount | 1 To work out the withholding amount: Calculate your payee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from Step 1 into the Withholding look-up tool, as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your payee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your payee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in Step 3. Example An payee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding lookup tool. If the payee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($10.00) • a member of a couple, use column 4 to find the correct amount to withhold ($23.00). 1. Calculate your payee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from Step 1 into the Withholding look-up tool, as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your payee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your payee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in Step 3. • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. Example An payee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding lookup tool. If the payee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($10.00) • a member of a couple, use column 4 to find the correct amount to withhold ($23.00). • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($10.00) • a member of a couple, use column 4 to find the correct amount to withhold ($23.00). Calculating fortnightly or monthly withholding amounts First calculate the weekly equivalent of fortnightly or monthly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly or monthly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. You should read this section with Statement of formulas for calculating amounts to be withheld. If you have developed your own payroll software package, you can use the following formulas and the coefficients outlined below. The formulas comprise linear equations of the form y = ax - b, where: • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. If no TFN is provided, ignore cents when you calculate withholding amounts. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the withholding amounts obtained using the Withholding look-up tool. You should only use such software if it produces the exact amounts. Values of the coefficients a and b for each set of formulas Payee is single Weekly earnings(x) less than a b $585 0.0000 0.0000 $646 0.1900 111.2308 $693 0.3150 192.0529 $721 0.4150 261.3913 $865 0.4240 267.8817 $989 0.4727 309.9183 $1,282 0.3477 186.2115 $2,307 0.3450 182.7504 $3,461 0.3900 286.5965 $3,461 & over 0.4700 563.5196 Payee is a member of an illness-separated couple Weekly earnings(x) less than a b $566 0.0000 0.0000 $627 0.1900 107.5769 $693 0.3150 185.9952 $721 0.4150 255.3337 $865 0.4240 261.8240 $941 0.4727 303.8606 $1,282 0.3477 186.2115 $2,307 0.3450 182.7504 $3,461 0.3900 286.5965 $3,461 & over 0.4700 563.5196 Payee is a member of a couple Weekly earnings(x) less than a b $521 0.0000 0.0000 $583 0.1900 99.1538 $693 0.3150 172.0288 $721 0.4150 241.3673 $829 0.4240 247.8577 $865 0.2990 144.1750 $1,282 0.3477 186.2115 $2,307 0.3450 182.7504 $3,461 0.3900 286.5965 $3,461 & over 0.4700 563.5196 Medicare levy parameters Weekly earnings threshold 693 Weekly earnings shade-in threshold 866 Medicare levy family threshold 50,191 Weekly family threshold divisor 52 Additional child 3,533 Shading out point multiplier 0.1000 Shading out point divisor 0.0800 Weekly levy adjustment factor 693.3800 Medicare levy 0.0200 Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If a payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. When your payee has a study and training support loan debt If your employee has a HELP, VSL, FS, SSL or TSL debt, you may need to withhold additional amounts from their payments. Your payee will need to notify you of this on their Tax file number declaration or Withholding declaration. Work it out To calculate additional withholding amounts for: • HELP, VSL, FS, SSL or TSL debts - refer to Study and training support loans weekly tax table. • HELP, VSL, FS, SSL or TSL debts - refer to Study and training support loans weekly tax table. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information on when to withhold and report on allowances, refer to Withholding from allowances. Leave loading If you pay leave loading as a lump sum, you need to use Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to the earnings for that period to calculate withholding. Claiming tax offsets The seniors and pensioners tax offset (SAPTO) is incorporated into this schedule. If your payee chooses to claim their entitlement to other tax offsets through reduced withholding, they must give you a Withholding declaration. To work out your payee's annual tax offset entitlement into a weekly value, use the Ready reckoner for tax offsets. Deduct this amount from the amount shown in column 2, 3 or 4 of the Withholding look-up tool. Ready reckoner for tax offsets Tax offset entitlement - weekly value Amount claimed $ Weekly value $ 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - 20 - 30 1 40 1 50 1 57 1 60 1 70 1 80 2 90 2 100 2 200 4 300 6 338 6 400 8 500 10 600 11 700 13 800 15 850 16 900 17 1,000 19 1,100 21 1,173 22 1,200 23 1,300 25 1,400 27 1,500 29 1,600 30 1,700 32 1,750 33 1,800 34 1,900 36 2,000 38 2,500 48 2,535 48 3,000 57 If the exact tax offset amount claimed is not shown in the ready reckoner, you add the values for an appropriate combination. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Withholding declarations A payee can use the Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding. For more information on tax offsets, refer to Claiming tax offsets. Payees can also use a Withholding declaration to advise you of changes to their situation that may vary the amount you need to withhold. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt (or changes to them) • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt (or changes to them) • entitlement to a seniors and pensioners tax offset. When your payee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from a payee, it will replace the previous one. A payee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Medicare levy adjustments To claim the Medicare levy adjustment (available to some low income earners with dependants), a payee must lodge a Medicare levy variation declaration with their Tax file number declaration. For instructions on how to work out the Medicare levy adjustment, refer to Medicare levy adjustment weekly tax table. For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(b) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an individual an amount that is either: • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. If you employ individuals under a working holiday makers visa, you must use the Tax table for working holiday makers for all payments made to them, including employment termination payments. See also: • Taxation of termination payments for information about ETPs for employers and employees. • Delayed termination payments • Taxation of termination payments for information about ETPs for employers and employees. • Delayed termination payments Employment termination payments An ETP is a lump sum payment you make: • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). ETPs include lump sum payments paid upon resignation, retirement or death. A payment from a super fund is not an ETP. A payment must generally be made within 12 months of termination to qualify as an ETP. A payment made outside of 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. Tax treatment of ETPs ETPs can have two different components: • a tax-free component • a taxable component. • a tax-free component • a taxable component. You only withhold tax from the taxable component. Depending on the type of ETP, the concessional tax treatment may be limited to the smaller of: • the ETP cap • the whole-of-income cap. • the ETP cap • the whole-of-income cap. The top rate of tax applies to amounts paid in excess of these caps. The ETP cap amount for the 2020-21 income year is $215,000. This amount is indexed annually. The whole-of-income cap amount for the 2020-21 income year is $180,000. This amount is not indexed. This cap is reduced by any other taxable income payments your employee receives in the income year - for example, salary or wages you have paid to your employee. In some cases, you may need to include an ETP in the taxable payments when working out the whole-of-income cap. The ETP payment summary has an ETP code that you use to describe the type of ETP and which cap has been applied to it. See also: • ETP reporting for more information about ETP codes • Taxation of termination payments • ETP reporting for more information about ETP codes • Taxation of termination payments ETP caps The following table lists the types of ETPs that are subject to withholding and the applicable cap for each type of payment. For payments in column 2, both caps are considered, and the smaller cap applies. Withholding will be required to be made at the top rate of tax on the amount over the smaller of the two caps. Applicable caps for ETPs subject to withholding Column 1 ETP cap only applies to: Column 2 Smaller of the ETP cap or whole-of-income cap applies to: a payment made under an early retirement scheme that exceeds the tax-free limit (see Note 1 - only the amount in excess of the limit is an ETP) a 'golden handshake' whether paid under: • contract • industrial award obligation • recognition of prior service a genuine redundancy payment that exceeds the tax-free base limit and for each complete year of service limit (see Note 1) - only the amount in excess of the limit is an ETP a non-genuine redundancy payment a payment made because of the employee's permanent disability severance pay compensation payment for personal injury a gratuity compensation for unfair dismissal a payment in lieu of notice compensation for harassment a payment for unused sick leave compensation for discrimination a payment for unused rostered days off lump sum payments paid on the death of an employee. an ETP not covered in column 1. • contract • industrial award obligation • recognition of prior service Note 1: The tax-free base limit for the 2020-21 income year is $10,989 plus $5,496 for each year of completed year of service. Note 1: The tax-free base limit for the 2020-21 income year is $10,989 plus $5,496 for each year of completed year of service. Find out about: • Working out the withholding amount • Working out the withholding amount Steps to work out smallest cap Follow these steps to work out the smaller of the ETP cap and whole-of-income cap. Step Action 1 Add up all taxable payments you made to your employee (excluding the ETP). 2 Subtract the Step 1 result amount from $180,000. 3 The result from Step 2 is the calculated whole-of-income cap. 4 Compare the calculated whole-of-income cap from Step 3 and the ETP cap amount of $215,000 for 2020-21 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there have been multiple payments for the same termination). 5 If both caps are equal, use the whole-of-income cap. The smallest of the two caps at Step 4 is the cap to apply to the ETP taxable component. Multiple payments for same termination For various reasons, ETPs may be made in more than one instalment. Payments made after the initial payment subject to the ETP cap, will attract a lower ETP cap. This is because the cap amount is reduced by the amount of all previous payments for the same termination. Lump sum payments that are not ETPs may also be subject to PAYG withholding. Use the applicable tax table to work out the amount to be withheld from these payments. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. See also: • Tax table for unused leave payments on termination of employment for unused annual leave, leave loading or long service leave payments. • Tax table for unused leave payments on termination of employment for unused annual leave, leave loading or long service leave payments. Death benefit ETPs A death benefit termination payment is received by a person after another person's death, in consequence of termination of the other person's employment. The amount to withhold depends on a number of factors including whether the payment is made: • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. Use table A to work out how much to withhold. See also: • Deceased estates and their tax obligations • Deceased estates and their tax obligations Working out the withholding amount An ETP can be made up of a tax-free component and taxable component. You must withhold an amount from the taxable component, including death benefit ETPs. Do not withhold from the tax-free component of the ETP. If your employee who is receiving an ETP has given you their tax file number (TFN) on a Tax file number declaration, use table A to work out how much to withhold. A Tax file number declaration remains effective for 12 months after you make the last payment to them. Withholding amounts calculated by applying table A are rounded to the nearest dollar. Results ending in 50 cents are rounded upwards. If the payment is to be made to a foreign resident you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found at Australian Tax Treaties. If the ETP is assessable only in the other country because of the treaty, then no withholding is required. If a foreign resident's ETP is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in table A to exclude the Medicare levy of 2%. See also: • Taxation of termination payments for information about ETP components. • Tax file number declaration • What are tax treaties? • Taxation of termination payments for information about ETP components. • Tax file number declaration • What are tax treaties? When a TFN has not been provided You must withhold 47% from the taxable component of an ETP you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Examples Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. This is the amount remaining after Lloyd received a genuine redundancy payment. (The amount that exceeds the tax-free base limit and for each complete year of service limit is an ETP.) The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the Step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing the result from Step 2 against the ETP cap amount of $215,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts above the whole-of-income cap of $96,000. As the whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax-free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the Step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines the smallest cap by comparing the result from Step 2 against ETP cap amount of $2105,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 × 32%) plus $9,400 ($20,000 × 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation, the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit* (see Note 2) as $2,209. This is calculated as follows: $40,678 less $38,469 due to the 5 years of service [$10,989 base limit plus $27,480 (5 × $5,496)]. The amount of $2,209 is an ETP. Using table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $707 (32% of $2,209). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the Step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines the smallest cap by comparing the result from Step 2 against the ETP cap of $212,791 (ETP cap $215,000 for 2020-21 less the $2,209 ETP). Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $707 from the $2,209 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. Note 2: For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. This is the amount remaining after Lloyd received a genuine redundancy payment. (The amount that exceeds the tax-free base limit and for each complete year of service limit is an ETP.) The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the Step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing the result from Step 2 against the ETP cap amount of $215,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts above the whole-of-income cap of $96,000. As the whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax-free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the Step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines the smallest cap by comparing the result from Step 2 against ETP cap amount of $2105,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 × 32%) plus $9,400 ($20,000 × 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation, the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit* (see Note 2) as $2,209. This is calculated as follows: $40,678 less $38,469 due to the 5 years of service [$10,989 base limit plus $27,480 (5 × $5,496)]. The amount of $2,209 is an ETP. Using table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $707 (32% of $2,209). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the Step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines the smallest cap by comparing the result from Step 2 against the ETP cap of $212,791 (ETP cap $215,000 for 2020-21 less the $2,209 ETP). Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $707 from the $2,209 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. Note 2: For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Table A: Withholding rates for ETPs Income component derived by your employee in the income year Age of person at the end of the income year that the payment is received Component subject to PAYG withholding Rate of withholding Cap to apply Life benefit ETP - taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Under preservation age Up to the ETP cap amount 32% ETP cap Preservation age or over Up to the ETP cap amount 17% ETP cap All ages Amount above the ETP cap amount 47% ETP cap Life benefit ETP - taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Under preservation age Up to the relevant cap amount 32% Smallest of ETP cap and whole-of-income cap Preservation age or over Up to the relevant cap amount 17% Smallest of ETP cap and whole-of-income cap All ages Amount above the relevant cap amount 47% Smallest of ETP cap and whole-of-income cap Death benefit ETP paid to non-dependants - taxable component All ages Up to the ETP cap amount 32% ETP cap Amount above the ETP cap amount 47% ETP cap Death benefit ETP paid to dependants - taxable component All ages Up to the ETP cap amount Nil ETP cap Amount above the ETP cap amount 47% ETP cap Death benefit ETP paid to a trustee of a deceased estate - - Nil - Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Additional information The ETP cap amount for the 2020-21 income year is $215,000. The amount is indexed annually. The whole-of-income cap amount for the 2020-21 income year and future years is $180,000. This amount is not indexed. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, phone us on 13 10 20. If an ETP will be paid to the trustee of a deceased estate, no amount should be withheld. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Delayed termination payments Generally, a payment must be made within 12 months of termination to qualify as an ETP. A payment made after 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. A delayed termination payment is not treated as an ETP. It must be reported in: • 'Gross payments' in Single Touch Payroll (STP), or • PAYG payment summary - individual non-business for those not reporting through STP. • 'Gross payments' in Single Touch Payroll (STP), or • PAYG payment summary - individual non-business for those not reporting through STP. When a TFN is provided If your employee has given you their TFN, withhold an amount equal to 32% from the payment. Withholding amounts are rounded to the nearest dollar once calculated. Results ending in 50 cents are rounded to the next higher dollar. When a TFN has not been provided You must withhold 47% from the payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Preservation age The withholding amount varies depending on whether the employee has reached their preservation age by the end of the income year in which when the payment is made. Preservation age is determined using your employee's date of birth. For example, if your employee was born on 1 October 1962, they reachED their preservation age of 58 on 1 October 2020 for the 2018-19 income year. The table below will help with this: Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 ETP reporting You must provide your employee with one or more PAYG payment summary - employment termination payment forms within 14 days of making an ETP, or report the ETP in the pay event if using Single Touch Payroll (STP). An ETP code is used to describe the type of payment, and determines which cap, ETP cap or whole-of-income cap is applied. The tables below shows the type of ETPs and which code applies: Life benefit ETP Code Description R ETP because of: • early retirement scheme • genuine redundancy • invalidity compensation for: • personal injury • unfair dismissal • harassment • discrimination. O Other ETP not described by R, for example, golden handshake, gratuity, payment in lieu of notice, payment for unused sick leave, payment for unused rostered days off. • early retirement scheme • genuine redundancy • invalidity compensation for: • personal injury • unfair dismissal • harassment • discrimination. • personal injury • unfair dismissal • harassment • discrimination. Multiple payments for same termination Code Description S This is a code R payment. You made one of the following payments to your employee in a previous income year for the same termination: a code R payment a code O payment a transitional termination payment. P This is a code O payment and you made one of the following payments to your employee in a previous income year for the same termination: a code R payment a code O payment a transitional termination payment. a code R payment a code O payment a transitional termination payment. a code R payment a code O payment a transitional termination payment. Death benefit ETP Code Description D Death benefit ETP paid to a dependant of the deceased B Death benefit ETP paid to a non-dependant of the deceased. You made a termination payment to the non-dependant in a previous income year for the same termination N Death benefit ETP paid to a non-dependant of the deceased T Death benefit ETP paid to a trustee of the deceased estate. Transitional termination payments were certain ETPs paid to an employee under an employment contract entered into before 10 May 2006. They were taxed concessionally if paid before 1 July 2012. See also: • Single Touch Payroll • PAYG payment summaries: forms and guidelines - payment summaries can also be printed using software that conforms with ATO reporting specifications • Software developers homepage for more details and reporting specifications • Taxation of termination payments for information about transitional ETPs • Single Touch Payroll • PAYG payment summaries: forms and guidelines - payment summaries can also be printed using software that conforms with ATO reporting specifications • Software developers homepage for more details and reporting specifications • Taxation of termination payments for information about transitional ETPs For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(a) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you make a super lump sum payment to an individual. This schedule also provides information on the withholding requirements when an untaxed element of super interest is rolled over. Super lump sums A super lump sum payment includes a: • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). A super lump sum may be paid from a super fund, approved deposit fund (ADF) or a retirement savings account (RSA). Components of a super lump sum Before you can work out the withholding amount, you must calculate the components of the super lump sum. A super lump sum may have two components: • a tax-free component • a taxable component which can include an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • a tax-free component • a taxable component which can include an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). You do not withhold from the tax-free component. Working out the withholding amount You must calculate the amount to withhold by applying the rates set out in table A if your payee: • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. These rates include the Medicare levy of 2%. If the payment is to be made to a foreign resident you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found in the Australian Tax Treaties table. If, because of the treaty, the super lump sum is assessable only in the other country, then no withholding is required. If a foreign resident's super lump sum is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in table A to exclude the Medicare levy of 2%. Different withholding rates apply for temporary residents who request a departing Australia superannuation payment. Phone us on 13 10 20 or follow the link below. See also: • Australian Tax Treaties • Departing Australia superannuation payment • Australian Tax Treaties • Departing Australia superannuation payment Payments not subject to PAYG withholding The following super lump sums are not subject to PAYG withholding: • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. When a TFN has not been provided Different withholding rates apply where the payee of the super lump sum has not provided you with their TFN before the payment is made. Paid to an Australian resident • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) • 60 years old or over: Taxable component - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) • 60 years old or over: Taxable component - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). Paid to a foreign resident Check if there is a tax treaty with the payee's country of residence. If the super lump sum is assessable in the other country, no withholding is required. If the super lump sum is assessable in Australia, use the following withholding rates: • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) • 60 years old or over: Taxable component - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) • 60 years old or over: Taxable component - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. See also: • What are tax treaties? • What are tax treaties? Rollovers If the person entitled to receive the super lump sum asks you to roll over their benefit, you are generally not required to withhold from any of the rolled-over amount. However, if the rollover benefit consists of a taxable component - untaxed element that exceeds the untaxed plan cap you are required to withhold at the following rates: • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 49%. • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 49%. A super lump sum death benefit cannot be rolled over - whether paid to dependants or non-dependants. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.585 million which consists wholly of a taxable component - untaxed element. The untaxed plan cap amount for 2020-21 is $1.565 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,565,000 (no withholding required) • above the untaxed plan cap = $20,000 ($1,585,000 - $1,565,000) • from $20,000 = $9,400 ($20,000 × 47%). The net rollover of $1,575,600 ($1,585,000 - $9,400) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. You are also required to provide a statement to the member with 30 days of the rollover. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.585 million which consists wholly of a taxable component - untaxed element. The untaxed plan cap amount for 2020-21 is $1.565 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,565,000 (no withholding required) • above the untaxed plan cap = $20,000 ($1,585,000 - $1,565,000) • from $20,000 = $9,400 ($20,000 × 47%). The net rollover of $1,575,600 ($1,585,000 - $9,400) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. You are also required to provide a statement to the member with 30 days of the rollover. • up to the untaxed plan cap = $1,565,000 (no withholding required) • above the untaxed plan cap = $20,000 ($1,585,000 - $1,565,000) • from $20,000 = $9,400 ($20,000 × 47%). See also: • SuperStream • Untaxed plan cap • SuperStream • Untaxed plan cap Table A: Withholding rates for super lump sums Type of payment and tax component Age of person at the date the payment is received Amount subject to PAYG withholding Rate of withholding Member benefit - taxed element of the taxable component Under preservation age Whole amount 22% Preservation age to 59 years Amount up to low rate cap Nil Amount above the low rate cap 17% 60 years and above Whole amount Nil Member benefit - untaxed element of the taxable component Under preservation age Amount up to untaxed plan cap 32% Amount above untaxed plan cap 47% Preservation age to 59 years Amount up to low rate cap 17% Amount above the low rate cap up to the untaxed plan cap 32% Amount above untaxed plan cap 47% 60 years and above Amount up to untaxed plan cap 17% Amount above untaxed plan cap 47% Member benefit - total of preserved benefits is less than $200 Any age Nil - amount is non-assessable, non-exempt income n/a Member benefit - terminal medical condition payment Any age Nil - amount is non-assessable, non-exempt income n/a Death benefit paid to a dependant - taxed and untaxed elements of the taxable component Any age Nil - amount is non-assessable, non-exempt income n/a Death benefit paid to a non-dependant - taxed element of the taxable component Any age Whole amount 17% Death benefit paid to a non-dependant - untaxed element of the taxable component Any age Whole amount 32% Death benefit paid to the trustee of the deceased estate Any age None Nil non-assessable, non-exempt income non-assessable, non-exempt income non-assessable, non-exempt income Additional information Low rate cap: For the 2020-21 income year, the low rate cap is $215,000 and is indexed annually. The low rate cap is: • in relation to super lump sums paid to an individual who has reached their preservation age, the maximum amount of the taxable component that is allowed the lowest rate of tax • a lifetime limit • allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. • in relation to super lump sums paid to an individual who has reached their preservation age, the maximum amount of the taxable component that is allowed the lowest rate of tax • a lifetime limit • allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. Untaxed plan cap: For the 2020-21 income year, the untaxed plan cap is $1,565,000 and is indexed annually. For the low rate cap or the untaxed plan cap in prior years, phone us on 13 10 20 or visit Super. Lump sum less than $200: There is no withholding required from the whole amount if it is paid by a regulated super fund, complying ADF or RSA provider as a super lump sum and it is the payee's entire benefit. A terminal medical condition exists if: • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. The certification period is 24 months from the date of certification. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning defined in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning defined in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, phone us on 13 10 20. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Example: Super lump sum made by a super provider from a taxed element. Heather and Dean are members of the AAFund super fund. They are 59 and 61 years old respectively. They have decided to retire and take some of their super as a lump sum. They are both over their preservation age. According to their entitlements, Heather and Dean will both receive a super lump sum of $250,000 from AAFund. Each super lump sum has a tax-free component of $30,000 and a taxable component of $220,000. Heather and Dean have previously provided their respective TFNs to AAFund. AAFund does not need to withhold from the tax-free component of $30,000 but must withhold an amount from the taxable component of $220,000. The taxable component of the super lump sum paid by AAFund is wholly made up of taxed elements. Amount to withhold for Heather: As Heather is over her preservation age but is still under 60, she is entitled to the low rate cap. a. Amount up to low rate cap = $215,000 (2020-21 income year cap amount) b. Amount above low rate cap = $5,000 ($220,000 - $215,000) c. Amount to withhold from $5,000 = $850 (17% of $5,000) Note: The low rate cap is indexed annually. Amount to withhold for Dean: As Dean is over 60 years old, no part of his super lump sum payment is subject to withholding. Example: Super lump sum made by a super provider from a taxed element. Heather and Dean are members of the AAFund super fund. They are 59 and 61 years old respectively. They have decided to retire and take some of their super as a lump sum. They are both over their preservation age. According to their entitlements, Heather and Dean will both receive a super lump sum of $250,000 from AAFund. Each super lump sum has a tax-free component of $30,000 and a taxable component of $220,000. Heather and Dean have previously provided their respective TFNs to AAFund. AAFund does not need to withhold from the tax-free component of $30,000 but must withhold an amount from the taxable component of $220,000. The taxable component of the super lump sum paid by AAFund is wholly made up of taxed elements. Amount to withhold for Heather: As Heather is over her preservation age but is still under 60, she is entitled to the low rate cap. a. Amount up to low rate cap = $215,000 (2020-21 income year cap amount) b. Amount above low rate cap = $5,000 ($220,000 - $215,000) c. Amount to withhold from $5,000 = $850 (17% of $5,000) Note: The low rate cap is indexed annually. Amount to withhold for Dean: As Dean is over 60 years old, no part of his super lump sum payment is subject to withholding. a. Amount up to low rate cap = $215,000 (2020-21 income year cap amount) b. Amount above low rate cap = $5,000 ($220,000 - $215,000) c. Amount to withhold from $5,000 = $850 (17% of $5,000) Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1962, they reached their preservation age of 58 on 1 October 2020. The table below will help with this: Preservation age Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Payment summaries You must provide a PAYG payment summary - superannuation lump sum to the recipient of the super lump sum within 14 days of making a lump sum payment. Payment summaries can also be printed using software that conforms to ATO reporting specifications. For information and reporting specifications visit Software developers. For payments made on or after 1 July 2021 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(a) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you make a payment of a super income stream, including a: • account-based super income streams - including death benefit income streams • capped defined benefit income streams - including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams • account-based super income streams - including death benefit income streams • capped defined benefit income streams - including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams Super income streams A super income stream is a series of regular payments from a superannuation provider when the payee has satisfied a condition of release. These regular payments can be paid weekly, fortnightly, monthly, quarterly or annually. A super income stream may be: • an account-based super income stream • a capped defined benefit income stream which includes a - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017 - a reversionary death benefit income stream. • an account-based super income stream • a capped defined benefit income stream which includes a - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017 - a reversionary death benefit income stream. - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017 - a reversionary death benefit income stream. Note: a commutation of an income stream is not a super income stream payment. It is a super lump sum. Defined benefit income cap The general defined benefit income cap for the 2021-22 income year is $106,250. The defined benefit income cap may be reduced depending on the payee's circumstances. See also: • Conditions of release • Taxation Ruling TR 2013/5 When a superannuation income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums • Super • Varying your PAYG withholding • Conditions of release • Taxation Ruling TR 2013/5 When a superannuation income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums • Super • Varying your PAYG withholding Components of a super income stream Before you can work out the withholding amount, you must calculate the components of the super income stream. A super income stream may have two components: • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • the tax-free component • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • the tax-free component - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% for residents, and 45% for foreign residents, if a super income stream payment is made to your payee and they: • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN or have made an enquiry with us. • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration that they have lodged a Tax file number application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. When not to apply the no-TFN withholding rate Do not apply the no-TFN withholding rate to: • the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years old or over and the total of these amounts is below their defined benefit income cap • the taxed element of an account-based super income stream where the payee is 60 years or over. • the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years old or over and the total of these amounts is below their defined benefit income cap • the taxed element of an account-based super income stream where the payee is 60 years or over. In these circumstances no withholding is required. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Working out the withholding amount Factors to consider when working out the withholding amount include: • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. Payments to Australian residents This schedule is divided into five parts. The amount required to be withheld from a super income stream depends on the type of super income stream you pay. • account-based super income stream - use part A • capped defined benefit income stream and - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years old or older at the time of death - use part E • account-based super income stream - use part A • capped defined benefit income stream and - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years old or older at the time of death - use part E - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years old or older at the time of death - use part E • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D Payments to foreign residents If the super income stream is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. If the super income stream is assessable in the other country because of the treaty, no withholding is required. If a foreign resident's super income stream is assessable in Australia, you are required to withhold from the payment. See also: • The full list of Australian Tax Treaties, as maintained by Treasury • What are tax treaties? • The full list of Australian Tax Treaties, as maintained by Treasury • What are tax treaties? Rounding of withholding amounts Ignore any cents in an income stream before using any of the steps in this schedule to calculate withholding. Withholding amounts calculated using the steps are rounded to the nearest dollar. Results ending in exactly 50 cents are rounded to the next highest dollar. Do this rounding directly - do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Part A Use this part where the payee is: • below 60 years of age and is receiving a super income stream including a death benefit income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. • below 60 years of age and is receiving a super income stream including a death benefit income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. Note: if the payee turns 60 during the financial year and is in receipt of a capped defined benefit income stream, then you will also need to complete part E for post-60 income stream payments. Taxable component contains taxed and untaxed elements Step 1: Use the following table to work out which elements of the taxable component withholding applies to. How to apply withholding when taxable component contains untaxed element Age of the payee Taxable component of super income stream contains Withholding applies to the following elements(s) Untaxed element Taxed element Below 60 Yes Yes Sum of untaxed and taxed elements Below 60 No Yes Taxed element Any age Yes No Untaxed element Note: Do not withhold where the payee is receiving an account-based super income stream with a taxed element and tax-free component and is aged 60 years or older. Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in Step 1. The tax table you use depends on the period the super income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees aged 60 years and over may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in Step 1. Step 3 Some payees may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super income stream - taxable component Age Tax offset Below preservation age Nil Preservation age to below 60 years Taxed element × 15% Untaxed element = Nil 60 years or over Untaxed element × 10% Super death benefits paid to a dependant Age of deceased Age of recipient Tax offset Below 60 Below 60 Taxed element × 15% 60 and over Untaxed element × 10% 60 and over Any age Untaxed element × 10% Disability super income stream - taxable component Age Tax offset Below preservation age Taxed element × 15% Untaxed element = Nil Preservation age to below 60 years Taxed element × 15% Untaxed element = Nil 60 years or over Untaxed element × 10% Untaxed element = Nil Untaxed element = Nil Untaxed element = Nil Step 4: For some payees, the application of the offset from Step 3 leads to under withholding for their Medicare levy. An offset adjustment is required where the tax offset calculated in Step 3 is great than zero. Use the applicable formulas below to calculate the offset adjustment amount. You will need to calculate the weekly equivalent of the taxable component or untaxed element if making fortnightly, monthly or quarterly payments. If an offset adjustment is not required to set the offset adjustment to zero. Adjustment amounts per taxable component amount Equivalent amount (on a weekly basis) Offset adjustment amount Under 60 years of age 60 years of age or over Less than the Medicare levy threshold for singles Nil Nil Greater than the Medicare levy threshold for singles, but less than the Medicare levy shade out point (SOP) for singles (Taxable component - Medicare levy threshold for singles) × 0.10 (Untaxed element - Medicare levy threshold for singles) × 0.10 Greater than or equal to the Medicare levy SOP for singles, but less than $1,047 Taxable component × 0.02 Untaxed element × 0.02 Greater than $1,046 Nil Nil Medicare levy parameters are contained in Statement of formulas for calculating amounts to be withheld. Step 5: Calculate the notional amount to withhold by first subtracting the tax offset per payment (Step 3) from the withholding amount (Step 2). Notional amount to withhold = withholding amount - tax offset Notional amount to withhold = withholding amount - tax offset Then compare the notional amount to withhold with the offset adjustment amount calculated at Step 4. If the notional amount to withhold is: • less than the amount calculated at Step 4, withhold the amount calculated at Step 4 • more than the amount calculated at Step 4, withhold the notional amount to be withheld. • less than the amount calculated at Step 4, withhold the amount calculated at Step 4 • more than the amount calculated at Step 4, withhold the notional amount to be withheld. Tax-free component If the super income stream is being paid to a payee under 60, you do not need to consider their tax-free component when calculating their withholding. Example: Case A: Payee is under 60 years old This example uses the PAYG withholding tax tables that apply from 13 October 2020. Maree, 58, receives a fortnightly super income stream of $1,200 comprising: • a tax-free component of $300 • a taxable component - taxed element of $900. Maree's preservation age is 58. Step 1: Maree is 58 years old therefore withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $38, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element × 15% = $900 × 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $876 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,096 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) × 0.10 = ($900 - $876) × 0.10 = $2.40 = $2 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $2 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($38 as worked out in Step 2) by the value of the tax offset ($135 as worked out in Step 3). That is: Notional withholding amount = $38 - $135 = -$97 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $2. This is the offset adjustment amount which will cover the Medicare levy payable. Example: Case A: Payee is under 60 years old This example uses the PAYG withholding tax tables that apply from 13 October 2020. Maree, 58, receives a fortnightly super income stream of $1,200 comprising: • a tax-free component of $300 • a taxable component - taxed element of $900. Maree's preservation age is 58. Step 1: Maree is 58 years old therefore withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $38, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element × 15% = $900 × 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $876 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,096 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) × 0.10 = ($900 - $876) × 0.10 = $2.40 = $2 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $2 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($38 as worked out in Step 2) by the value of the tax offset ($135 as worked out in Step 3). That is: Notional withholding amount = $38 - $135 = -$97 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $2. This is the offset adjustment amount which will cover the Medicare levy payable. • a tax-free component of $300 • a taxable component - taxed element of $900. Part B Use this part if the payee is receiving a capped defined benefit income stream during the year and is: • 60 years old or over and • their super income stream is made up of - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. • 60 years old or over and • their super income stream is made up of - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. Withholding steps Step 1: Convert the super income stream compnents the payee received for the period to an annualised amount and use the following table to work out whether withholding applies, and if so, what amount it applies to. Income stream components Does withholding apply? Sum of the annualised tax-free component and taxed element is less than the Defined benefit income cap No withholding applies. No further steps are necessary. Sum of the annualised tax-free component and taxed element is greater than the Defined benefit income cap Withholding applies to 50% of the amount over the cap. Go to Step 2. Step 2: Calculate the weekly, fortnightly or monthly equivalent of the amount from step one in excess of the cap. For example, if you pay the payee weekly divide the excess by 52. If you pay fortnightly divide the excess by 26. If you pay monthly divide the excess by 12 (ignore cents in the result). Step 3: Divide the amount calculated at Step 2 by two (ignore cents in the result). Step 4: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in Step 3. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. These examples use the PAYG withholding tax tables that apply from 13 October 2020. Example: Case B(i): Capped defined benefit income stream where the annual entitlement is under the cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising: • a tax-free component of $200 • a taxable component - taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $106,250 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $106,250. As Courtney is over 60 years old and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $106,250 for the income year, no withholding is required. Example: Case B (ii): Capped defined benefit income stream where the annual entitlement exceeds the cap Bill, 63, receives a fortnightly capped defined benefit income stream of $6,550 comprising: • a tax-free component of $750 • a taxable component - taxed element of $5,800. Bill is entitled to the full defined benefit income cap amount of $106,250 as there are no factors present that reduce this cap. Step 1 The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $19,500 and annualised taxed element of $150,800 totalling $170,300, which is greater than the defined benefit income cap of $106,250. Withholding applies to 50% of the amount over the cap. Go to Step 2. Step 2 Calculate the fortnightly equivalent of the amount in excess of the cap. $170,300 - $106,250 = $64,050 $64,050 ÷ 26 = $2,463 (ignoring cents) Step 3 Divide the amount calculated at Step 2 by two. $2,463 ÷ 2 = $1,231 (ignoring cents) Step 4 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in Step 3. As Bill has claimed the tax -free threshold the withholding amount is $122. Example: Case B(i): Capped defined benefit income stream where the annual entitlement is under the cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising: • a tax-free component of $200 • a taxable component - taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $106,250 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $106,250. As Courtney is over 60 years old and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $106,250 for the income year, no withholding is required. • a tax-free component of $200 • a taxable component - taxed element of $1,800. Example: Case B (ii): Capped defined benefit income stream where the annual entitlement exceeds the cap Bill, 63, receives a fortnightly capped defined benefit income stream of $6,550 comprising: • a tax-free component of $750 • a taxable component - taxed element of $5,800. Bill is entitled to the full defined benefit income cap amount of $106,250 as there are no factors present that reduce this cap. Step 1 The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $19,500 and annualised taxed element of $150,800 totalling $170,300, which is greater than the defined benefit income cap of $106,250. Withholding applies to 50% of the amount over the cap. Go to Step 2. Step 2 Calculate the fortnightly equivalent of the amount in excess of the cap. $170,300 - $106,250 = $64,050 $64,050 ÷ 26 = $2,463 (ignoring cents) Step 3 Divide the amount calculated at Step 2 by two. $2,463 ÷ 2 = $1,231 (ignoring cents) Step 4 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in Step 3. As Bill has claimed the tax -free threshold the withholding amount is $122. • a tax-free component of $750 • a taxable component - taxed element of $5,800. Part C Use this part if the payee is receiving a capped defined benefit income stream and: • is 60 years old or over, and • their income stream is only made up of a taxable component - untaxed element. • is 60 years old or over, and • their income stream is only made up of a taxable component - untaxed element. Withholding steps Step 1: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to this pay period's taxable component - untaxed element. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in Step 2. Step 2: Determine the tax offset for the payment Convert the untaxed element payee received this period to an annualised amount. Use the following table to work out the amount of tax offset that applies. Untaxed element - annualised amount Tax offset Equal to or greater than the Defined benefit income cap Tax offset is capped at 10% of the cap. Less than the Defined benefit income cap Tax offset is calculated at 10% of the untaxed element. Step 3: If the annualised amount from Step 2 is less than the cap then: Tax offset = Untaxed element for the payment × 10% Tax offset = Untaxed element for the payment × 10% If the annualised amount from Step 2 is greater than the cap, then the annual tax offset is capped at 10% of the cap. Therefore, the tax offset for the payment is reduced to the weekly, fortnightly or monthly equivalent of the capped tax offset amount. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (Step 3) from the withholding amount (Step 1). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Example: Case C: Capped defined benefit income stream comprised of a taxable component - untaxed element only This example uses the PAYG withholding tax tables that apply from 13 October 2020. Vera, 68, receives a weekly super income stream of $2,500 comprised only of a taxable component - untaxed element. Step 1 Using the Weekly tax table, the withholding amount relevant to the taxable component - untaxed element for $2,500 is $689 (Vera has claimed the tax-free threshold). Step 2 The annual equivalent of Vera's weekly super income stream ($2,500 × 52 = $130,000) is greater than the defined benefit income cap of $106,250. Therefore, Vera's tax offset is capped at $10,625 for the income year. Step 3 As Vera is over 60 years old she is eligible for a 10% tax offset of the untaxed element. The weekly tax offset amount is capped at $10,625 ÷ 52 = $204 (ignore cents) This weekly offset amount exceeds this cap ($13,000 ÷ 52 = $250). Therefore, the weekly tax offset is reduced to $204. Step 4 Work out the amount to withhold by subtracting the tax offset per payment (Step 3) from the withholding amount (Step 1). Amount to withhold = withholding amount - tax offset Amount to withhold = $689 - $204 Amount to withhold = $485 Example: Case C: Capped defined benefit income stream comprised of a taxable component - untaxed element only This example uses the PAYG withholding tax tables that apply from 13 October 2020. Vera, 68, receives a weekly super income stream of $2,500 comprised only of a taxable component - untaxed element. Step 1 Using the Weekly tax table, the withholding amount relevant to the taxable component - untaxed element for $2,500 is $689 (Vera has claimed the tax-free threshold). Step 2 The annual equivalent of Vera's weekly super income stream ($2,500 × 52 = $130,000) is greater than the defined benefit income cap of $106,250. Therefore, Vera's tax offset is capped at $10,625 for the income year. Step 3 As Vera is over 60 years old she is eligible for a 10% tax offset of the untaxed element. The weekly tax offset amount is capped at $10,625 ÷ 52 = $204 (ignore cents) This weekly offset amount exceeds this cap ($13,000 ÷ 52 = $250). Therefore, the weekly tax offset is reduced to $204. Step 4 Work out the amount to withhold by subtracting the tax offset per payment (Step 3) from the withholding amount (Step 1). Amount to withhold = withholding amount - tax offset Amount to withhold = $689 - $204 Amount to withhold = $485 Part D Use this part where the payee is receiving a capped defined benefit income stream and: • is 60 years old or over, and • their income stream is made up of one or more of - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. • is 60 years old or over, and • their income stream is made up of one or more of - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. Withholding steps Work out the amount subject to withholding Step 1: Convert all of the components of the whole income stream the payee received during this period to an annualised amount. Then add together all the annualised components that make up the income stream. Use the table below to determine whether you go to Step 2 or part C. Income stream components Sum of components Next step Tax-free Taxed element Untaxed element Yes Yes Yes Equal to or greater than the Defined benefit income Go to Step 2 Yes Yes Yes Less than the Defined benefit income Go to part C (untaxed component) Step 2: Add the annualised tax-free component and annualiesed taxed element. Subtract the cap from this amount. If this is less than the cap, go to Step 5. Step 3: Calculate the weekly, fortnightly or monthly equivalent of the amount at Step 2. For example, if you pay the payee weekly, divide the excess by 52. If you pay fortnightly, divide the excess by 26. If you pay monthly, divide the excess by 12 (ignore cents in the result). Step 4: Divide the amount calculated at Step 3 by two (ignore cents in the result). The result is the amount subject to withholding. Step 5: Calculate the weekly, fortnightly or monthly equivalent of the untaxed element and add this to the amount calculated at Step 4 (if applicale). Step 6: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in Step 5. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Calculate the tax offset applicable Step 7: If the sum of the annualised tax-free component and the annualised taxed element is equal or greater than the cap, then the payee is not entitled to a tax offset. If the sum of the annualised tax-free component and the annualised taxed element is less than the cap, the payee is entitled to a reduced tax offset. Subtract from the cap the sum of the tax-free component and the taxed element from Step 2 and apply 10% to this amount. The result is the annual tax offset amount. Calculate the weekly, fortnightly or monthly equivalent of this tax offset. For example, if you pay the payee weekly, divide the amount by 52. If you pay fortnightly, divide the amount by 26. If you pay monthly, divide the amount by 12 (ignore cents in the result). Work out the amount to withhold Step 8: Subtract the tax offset per payment (Step 7) from the withholding amount (Step 6). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset These examples use the PAYG withholding tax tables that apply from 13 October 2020. Example: Case D (i): Payee is over 60 years old, and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $106,250 cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $106,250 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 - $106,250 = $43,750 Step 3 Calculate the weekly equivalent of the amount in excess of $106,250 calculated at Step 2. $43,750 ÷ 52 = $1 (ignore cents) Step 4 Divide the amount calculated at Step 3 by two. $841 ÷ 2 = $420 (ignore cents) Step 5 Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000 ÷ 52) and add it to the amount calculated at Step 4 ($420). $1,192 + $420 = $1,612 Step 6 Using the Weekly tax table, the withholding amount relevant to the amount calculated in Step 5 is $374. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $106,250, she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $374 - 0 Total amount to withhold is $374. Example: Case D (ii): Payee is over 60 years old and receives all elements of a capped defined benefit income stream Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $125,000 comprising: • taxable component - taxed element $82,000 • taxable component - untaxed element $33,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $82,000 + $33,000 + $10,000 = $125,000 As the sum is over the $106,250 cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $106,250 cap from the result. Sum of tax-free component and taxed element. $10,000 + $82,000 = $92,000 Amount in excess of cap. $92,000 - $106,250 = -$14,250 As $92,000 is less than $106,250 there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at Step 2. Step 5 Add the untaxed element of the taxable component $1,269 (i.e. fortnightly equivalent of $33,000) to the amount calculated at Step 4 (Nil). $1,269 + Nil = $1,269 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in Step 5 is $130. Calculate the tax offset applicable Step 7 As Fred's tax-free component and taxed element is less than the $106,250 cap then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($106,250 - amount at Step 2) × 10% ($106,250 - $92,000) × 10% = $1,425 The tax offset amount is capped at $1,425. As Fred is being paid on a fortnightly basis divide the offset by 26. $1,425 ÷ 26 = $54 (ignore cents). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $130 - $54 Total amount to withhold is $76. Example: Case D (iii): Payee is over 60 years old and receives some elements of a capped defined benefit income stream Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising: • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $106,250 cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $106,250 cap from this amount. $30,000 + $0 = $30,000 30,000 - $106,250 = -$76,250 As $30,000 is less than the $106,250 cap there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at Step 2. Step 5 Add the untaxed element of the taxable component $3,461 (i.e. weekly equivalent of $180,000) to the amount calculated at Step 4 (Nil). $3,461 + Nil = $3,461 Step 6 Using the Weekly tax table, the withholding amount relevant to the amount calculated in Step 5 is $1,064. Calculate the tax offset applicable Step 7 As Bob's tax-free component is less than the $106,250 cap then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($106,250 - amount at Step 2) × 10% ($106,250 - $30,000) × 10% = $7,625 The tax offset amount is capped at $7,625 As Bob is paid weekly divide the offset by 52. $7,625 ÷ 52 = $146 (ignore cents) Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $1,064 - $146 Total amount to withhold is $918 Example: Case D (i): Payee is over 60 years old, and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $106,250 cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $106,250 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 - $106,250 = $43,750 Step 3 Calculate the weekly equivalent of the amount in excess of $106,250 calculated at Step 2. $43,750 ÷ 52 = $1 (ignore cents) Step 4 Divide the amount calculated at Step 3 by two. $841 ÷ 2 = $420 (ignore cents) Step 5 Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000 ÷ 52) and add it to the amount calculated at Step 4 ($420). $1,192 + $420 = $1,612 Step 6 Using the Weekly tax table, the withholding amount relevant to the amount calculated in Step 5 is $374. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $106,250, she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $374 - 0 Total amount to withhold is $374. • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Example: Case D (ii): Payee is over 60 years old and receives all elements of a capped defined benefit income stream Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $125,000 comprising: • taxable component - taxed element $82,000 • taxable component - untaxed element $33,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $82,000 + $33,000 + $10,000 = $125,000 As the sum is over the $106,250 cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $106,250 cap from the result. Sum of tax-free component and taxed element. $10,000 + $82,000 = $92,000 Amount in excess of cap. $92,000 - $106,250 = -$14,250 As $92,000 is less than $106,250 there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at Step 2. Step 5 Add the untaxed element of the taxable component $1,269 (i.e. fortnightly equivalent of $33,000) to the amount calculated at Step 4 (Nil). $1,269 + Nil = $1,269 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in Step 5 is $130. Calculate the tax offset applicable Step 7 As Fred's tax-free component and taxed element is less than the $106,250 cap then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($106,250 - amount at Step 2) × 10% ($106,250 - $92,000) × 10% = $1,425 The tax offset amount is capped at $1,425. As Fred is being paid on a fortnightly basis divide the offset by 26. $1,425 ÷ 26 = $54 (ignore cents). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $130 - $54 Total amount to withhold is $76. • taxable component - taxed element $82,000 • taxable component - untaxed element $33,000 • tax-free component $10,000. Example: Case D (iii): Payee is over 60 years old and receives some elements of a capped defined benefit income stream Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising: • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $106,250 cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $106,250 cap from this amount. $30,000 + $0 = $30,000 30,000 - $106,250 = -$76,250 As $30,000 is less than the $106,250 cap there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at Step 2. Step 5 Add the untaxed element of the taxable component $3,461 (i.e. weekly equivalent of $180,000) to the amount calculated at Step 4 (Nil). $3,461 + Nil = $3,461 Step 6 Using the Weekly tax table, the withholding amount relevant to the amount calculated in Step 5 is $1,064. Calculate the tax offset applicable Step 7 As Bob's tax-free component is less than the $106,250 cap then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($106,250 - amount at Step 2) × 10% ($106,250 - $30,000) × 10% = $7,625 The tax offset amount is capped at $7,625 As Bob is paid weekly divide the offset by 52. $7,625 ÷ 52 = $146 (ignore cents) Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $1,064 - $146 Total amount to withhold is $918 • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Part E Use this part if the payee: • was 60 years old or older for the full financial year and they started their capped defined benefit income stream for the first time part way during the year [complete Step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete Step 1(b)], or • was aged 59 years or younger for the full financial year and has a capped defined benefit income stream that is a reversionary death benefit income stream where the deceased was aged 60 or over at the time of death [complete Step 1(c)]. • was 60 years old or older for the full financial year and they started their capped defined benefit income stream for the first time part way during the year [complete Step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete Step 1(b)], or • was aged 59 years or younger for the full financial year and has a capped defined benefit income stream that is a reversionary death benefit income stream where the deceased was aged 60 or over at the time of death [complete Step 1(c)]. Note: If the payee is in receipt of multiple capped defined benefit income streams (maybe from multiple sources) or where the payee is in receipt of their own income stream at the same time as they are receiving a reversionary death benefit income stream then the reduction of the cap may not be correct in all circumstances. Steps to reduce the defined benefit income cap Step 1 Use whichever is applicable to the payee's circumstances: • Work out the number of days from when you first paid a super income stream to 30 June 2022 • Work out the number of days from your payee's birthday to 30 June 2022 • Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2022. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. These steps are illustrative for the 2021-22 financial year. Step 2 Days worked out from Step 1 as a percentage of the year (number of days ÷ 365 × 100) Step 3 Multiply the general defined benefit income cap ($106,250) by Step 2. The result is the payee's reduced defined benefit income cap. Step 4 Work out the withholding amount using the reduced defined benefit income cap. Refer to the examples for guidance. • Work out the number of days from when you first paid a super income stream to 30 June 2022 • Work out the number of days from your payee's birthday to 30 June 2022 • Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2022. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. These steps are illustrative for the 2021-22 financial year. These examples use the PAYG withholding tax tables that apply from 13 October 2020. Examples: Case E (i): Turning 60 during the financial year On 1 July 2021 Loraine was 59 years old receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2021. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when she turns 60 and, therefore, she will be subject to a different tax treatment on the income she receives after she turns 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year, made up of the following: • a tax-free component of $400 • a taxable component - taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2021-22 financial year as follows: • Step 1 Number of days from Loraine's birthday to 30 June 2022 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 80%. Loraine's reduced defined benefit income cap is $85,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at Step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days ÷ 14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $85,000. $108,160 - $85,000 = $23,160 Loraine is paid fortnightly, therefore: $23,160 ÷ 20 (remaining fortnights) = $1,158 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $1,158 ÷ 2 = $579 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. Examples: Case E (i): Turning 60 during the financial year On 1 July 2021 Loraine was 59 years old receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2021. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when she turns 60 and, therefore, she will be subject to a different tax treatment on the income she receives after she turns 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year, made up of the following: • a tax-free component of $400 • a taxable component - taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2021-22 financial year as follows: • Step 1 Number of days from Loraine's birthday to 30 June 2022 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 80%. Loraine's reduced defined benefit income cap is $85,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at Step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days ÷ 14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $85,000. $108,160 - $85,000 = $23,160 Loraine is paid fortnightly, therefore: $23,160 ÷ 20 (remaining fortnights) = $1,158 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $1,158 ÷ 2 = $579 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. • a tax-free component of $400 • a taxable component - taxed element of $4,800. • Step 1 Number of days from Loraine's birthday to 30 June 2022 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 80%. • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) Note: You will need to provide a PAYG payment summary - superannuation income stream for payments made to the payee before turning 60 and a separate payment summary for payments made to the payee after turning 60, even if the withholding amount is zero. If a payee only had an untaxed element or a combination of all three elements then you will need to go to part C or part D respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • Multiply Step 2 of part C or Step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from Step 2 in the Steps to reduce the defined benefit cap section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In Step 2 of part B or Step 3 and Step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In Step 3 of part C and Step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year - income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2021. Step 1 Convert the components of the income stream to an annualised amount. Total income stream $6,000 × 26 = $156,000 Taxed element $3,000 × 26 = $78,000 Untaxed element $1,000 × 26= $26,000 Tax-free component $2,000 × 26 = $52,000 Step 2 Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 × 80% = $124,800 Step 3 From Step 2 in part D add together the annualised tax-free component and taxed element that has been reduced by applying the percentage Loraine was over 60. $41,600 + $62,400 = $104,000 Step 4 Subtract Loraine's reduced cap of $85,000 from $104,000. Result is $19,000 Step 5 Divide the result in Step 4 by the remaining fortnights $19,000 ÷ 20 = $950 (ignore cents) Step 6 Divide the amount at Step 5 by two. $950 ÷ 2 = $475. Add Loraine's fortnight untaxed element amount $1,000. This totals $1,475. Using the Fortnightly tax table the withholding amount for $1,475 is $174. As Loraine's annualised tax-free component and taxed element is above her cap (as per Step 4 above) no tax offset is applicable. Examples: Case E (iii): Starting an income stream during the financial year Sarah is 65 years old and she first starts her capped defined benefit income stream on the 30 December 2021. Sarah's reduced defined benefit income cap for the 2021-22 financial year is worked out as follows: • Step 1 Number of days from Sarah's first income stream payment to 30 June 2022 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 50.137% Sarah's reduced defined benefit income cap is $53,271 (rounded to the nearest dollar). Sarah's income stream for the period between 30 December 2021 and 30 June 2022 comprises: • taxable component - taxed element: $45,000 • taxable component - untaxed element: $19,500 • tax-free component: $13,000 Sarah's total income stream payments from 30 December 2021 is $77,500. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days ÷ 14 days = 13 Work out the amount subject to withholding Step 1 Add together all the components. $45,000 + $19,500 + $13,000 = $77,500 As the sum is over the $53,271 reduced cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $53,271 reduced cap from this amount. Sum the tax-free component and taxed element $45,000 + $13,000 = $58,000 Amount in excess of cap $58,000 - $53,271 = $4,729 Step 3 Calculate the fortnightly equivalent of the amount in excess of $53,271 calculated at Step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $4,729 ÷ 13 = $363 (ignore cents) Step 4 Divide the amount calculated at Step 3 by two. $363 ÷ 2 = $181 (ignore cents) Step 5 Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at Step 4 ($19,500 ÷ 13) = $1,500 $1,500 + $181 = $1,681 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in Step 5 is $218. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $53,271, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible, you would apply the following: • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from Step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2021 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $218 - 0 Total amount to withhold is $218. Case E (iv): Starting an income stream during the financial year - income stream does not include all components If Sarah only had a tax-free component and/or a taxable component - taxed element or an untaxed element then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However the following changes to certain steps in each of these parts will be required: • In Step 1 of part B and Step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In Step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Example: Case E (v): Reversionary death benefit income where the payee is under 60 years old and the deceased was at least 60 years old Freya, 59, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2022; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary death benefit income stream. As Freya has an existing capped defined benefit income stream, Freya's reversionary death benefit income stream will be subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2021-22 financial year is worked out as follows, based on her reversionary death benefit income stream: • Step 1 Number of days from Freya's first income stream payment to 30 June 2022 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 33.973% • Freya's reduced defined benefit income cap is $36,096. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the amount from this income stream that she receives over the same period. Freya is paid fortnightly and her own super income for the financial year is $70,000, which comprises: • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. Her own income stream is taxed under part A of this schedule. Freya's defined benefit income cap is reduced further by the amount of her personal super income for this period of time: $36,096 - (0.33973 × $70,000). Freya's reduced defined benefit cap is now $12,315 (rounded to the nearest dollar) Freya's reversionary death benefit income stream comprises: • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2022 is $50,000. Reversionary income in excess of the reduced cap of $12,315 is $37,685. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1 Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 - $12,315 = $27,685 Freya is paid fortnightly from 28 February 2022, therefore: $27,685 ÷ 8 = $3,460 (ignoring cents) Step 2 Divide the amount calculated at Step 1 by two. $3,460 ÷ 2 = $1,730 (ignoring cents) Step 3 Convert the untaxed element into fortnightly payments. $10,000 ÷ 8 = $1,250 Step 4 Add the amounts calculated at Step 2 and Step 3 $1,730 + $1,250 = $2,980 Step 5 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in Step 4. Freya recognises that she has multiple taxable income streams and, therefore, has not claimed the tax-free threshold on her reversionary income stream payment. Therefore, the withholding amount on $2,980 is $904. Step 6 As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries - superannuation income stream: (1) PAYG payment summary - superannuation income stream (personal income stream) Applicable dates: 01/07/2021 - 30/06/2022 Tax withheld $2,184 Taxable component - taxed element $60,000 Taxable component - untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary - superannuation income stream (reversionary death benefit income stream) Applicable dates: 28/02/2021 - 30/06/2022 Tax withheld $7,232 Taxable component - taxed element $30,000 Taxable component - untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. The ATO will calculate any entitlement to a tax offset upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year If Freya was under 60 for the full financial year and Freya's husband had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya turns 60 during the financial year and her husband died aged under 60, and she was in receipt of the reversionary death benefit income stream for the full financial year, you would reduce the defined benefit income cap based on the date she turned 60 years of age and you would follow the relevant steps that are set out in the Loraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary death benefit income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However, the following changes to certain steps in each of these parts will be required: • In Step 1 of part B and Step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In Step 2 of part B or Step 3 and Step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 3 of part C or Step 3 and Step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • Multiply Step 2 of part C or Step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from Step 2 in the Steps to reduce the defined benefit cap section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In Step 2 of part B or Step 3 and Step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In Step 3 of part C and Step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year - income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2021. Step 1 Convert the components of the income stream to an annualised amount. Total income stream $6,000 × 26 = $156,000 Taxed element $3,000 × 26 = $78,000 Untaxed element $1,000 × 26= $26,000 Tax-free component $2,000 × 26 = $52,000 Step 2 Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 × 80% = $124,800 Step 3 From Step 2 in part D add together the annualised tax-free component and taxed element that has been reduced by applying the percentage Loraine was over 60. $41,600 + $62,400 = $104,000 Step 4 Subtract Loraine's reduced cap of $85,000 from $104,000. Result is $19,000 Step 5 Divide the result in Step 4 by the remaining fortnights $19,000 ÷ 20 = $950 (ignore cents) Step 6 Divide the amount at Step 5 by two. $950 ÷ 2 = $475. Add Loraine's fortnight untaxed element amount $1,000. This totals $1,475. Using the Fortnightly tax table the withholding amount for $1,475 is $174. As Loraine's annualised tax-free component and taxed element is above her cap (as per Step 4 above) no tax offset is applicable. Examples: Case E (iii): Starting an income stream during the financial year Sarah is 65 years old and she first starts her capped defined benefit income stream on the 30 December 2021. Sarah's reduced defined benefit income cap for the 2021-22 financial year is worked out as follows: • Step 1 Number of days from Sarah's first income stream payment to 30 June 2022 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 50.137% Sarah's reduced defined benefit income cap is $53,271 (rounded to the nearest dollar). Sarah's income stream for the period between 30 December 2021 and 30 June 2022 comprises: • taxable component - taxed element: $45,000 • taxable component - untaxed element: $19,500 • tax-free component: $13,000 Sarah's total income stream payments from 30 December 2021 is $77,500. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days ÷ 14 days = 13 Work out the amount subject to withholding Step 1 Add together all the components. $45,000 + $19,500 + $13,000 = $77,500 As the sum is over the $53,271 reduced cap, proceed to Step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $53,271 reduced cap from this amount. Sum the tax-free component and taxed element $45,000 + $13,000 = $58,000 Amount in excess of cap $58,000 - $53,271 = $4,729 Step 3 Calculate the fortnightly equivalent of the amount in excess of $53,271 calculated at Step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $4,729 ÷ 13 = $363 (ignore cents) Step 4 Divide the amount calculated at Step 3 by two. $363 ÷ 2 = $181 (ignore cents) Step 5 Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at Step 4 ($19,500 ÷ 13) = $1,500 $1,500 + $181 = $1,681 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in Step 5 is $218. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $53,271, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible, you would apply the following: • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from Step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2021 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (Step 6) - tax offset (Step 7) = $218 - 0 Total amount to withhold is $218. • Step 1 Number of days from Sarah's first income stream payment to 30 June 2022 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 50.137% • taxable component - taxed element: $45,000 • taxable component - untaxed element: $19,500 • tax-free component: $13,000 • If the sum of the tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from Step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2021 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Case E (iv): Starting an income stream during the financial year - income stream does not include all components If Sarah only had a tax-free component and/or a taxable component - taxed element or an untaxed element then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However the following changes to certain steps in each of these parts will be required: • In Step 1 of part B and Step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In Step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 1 of part B and Step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In Step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Example: Case E (v): Reversionary death benefit income where the payee is under 60 years old and the deceased was at least 60 years old Freya, 59, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2022; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary death benefit income stream. As Freya has an existing capped defined benefit income stream, Freya's reversionary death benefit income stream will be subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2021-22 financial year is worked out as follows, based on her reversionary death benefit income stream: • Step 1 Number of days from Freya's first income stream payment to 30 June 2022 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 33.973% • Freya's reduced defined benefit income cap is $36,096. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the amount from this income stream that she receives over the same period. Freya is paid fortnightly and her own super income for the financial year is $70,000, which comprises: • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. Her own income stream is taxed under part A of this schedule. Freya's defined benefit income cap is reduced further by the amount of her personal super income for this period of time: $36,096 - (0.33973 × $70,000). Freya's reduced defined benefit cap is now $12,315 (rounded to the nearest dollar) Freya's reversionary death benefit income stream comprises: • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2022 is $50,000. Reversionary income in excess of the reduced cap of $12,315 is $37,685. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1 Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 - $12,315 = $27,685 Freya is paid fortnightly from 28 February 2022, therefore: $27,685 ÷ 8 = $3,460 (ignoring cents) Step 2 Divide the amount calculated at Step 1 by two. $3,460 ÷ 2 = $1,730 (ignoring cents) Step 3 Convert the untaxed element into fortnightly payments. $10,000 ÷ 8 = $1,250 Step 4 Add the amounts calculated at Step 2 and Step 3 $1,730 + $1,250 = $2,980 Step 5 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in Step 4. Freya recognises that she has multiple taxable income streams and, therefore, has not claimed the tax-free threshold on her reversionary income stream payment. Therefore, the withholding amount on $2,980 is $904. Step 6 As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries - superannuation income stream: (1) PAYG payment summary - superannuation income stream (personal income stream) Applicable dates: 01/07/2021 - 30/06/2022 Tax withheld $2,184 Taxable component - taxed element $60,000 Taxable component - untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary - superannuation income stream (reversionary death benefit income stream) Applicable dates: 28/02/2021 - 30/06/2022 Tax withheld $7,232 Taxable component - taxed element $30,000 Taxable component - untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. The ATO will calculate any entitlement to a tax offset upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year If Freya was under 60 for the full financial year and Freya's husband had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya turns 60 during the financial year and her husband died aged under 60, and she was in receipt of the reversionary death benefit income stream for the full financial year, you would reduce the defined benefit income cap based on the date she turned 60 years of age and you would follow the relevant steps that are set out in the Loraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary death benefit income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However, the following changes to certain steps in each of these parts will be required: • In Step 1 of part B and Step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In Step 2 of part B or Step 3 and Step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 3 of part C or Step 3 and Step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • Step 1 Number of days from Freya's first income stream payment to 30 June 2022 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3 Multiply the general defined benefit cap by Step 2 result: $106,250 × 33.973% • Freya's reduced defined benefit income cap is $36,096. • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year • In Step 1 of part B and Step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In Step 2 of part B or Step 3 and Step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In Step 3 of part C or Step 3 and Step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Super death benefits Dependants Dependants include all children of the deceased under 18 years old, any spouse of the deceased (including a former spouse and a current or former de facto spouse), and any person with whom the deceased had an interdependency relationship. An interdependency relationship includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. A dependant can also be a person who was financially dependent on the deceased. Before accepting that a person is financially dependent, phone us on 13 10 20. Non-dependants A person who is not a dependant of the deceased is not able to receive a super income stream from the deceased. A super death benefit income stream that was being paid to a non-dependant prior to 1 July 2007 is taxed in the same manner as a super death benefit income stream paid to a dependant. Reversionary income streams A death benefit income stream can either be reversionary or non-reversionary. A reversionary death benefit income stream is a super income stream that reverts to the entitled beneficiary automatically upon the member's death, if the death benefit payment is not a reversionary income stream then it is treated as if it was the member's income stream. Defined benefit income cap The defined benefit income cap is relevant if the payee is: • 60 years or over • under 60 years of age and a death benefits dependant, where the deceased died at 60 years of age or over. • 60 years or over • under 60 years of age and a death benefits dependant, where the deceased died at 60 years of age or over. The defined benefit income cap applies if the payee receives one or more superannuation income stream benefits that are 'defined benefit income' to which 'concessional tax treatment' applies. The defined benefit income cap does not have taxation consequences outside of these circumstances. The defined benefit income cap is an annual cap that is reset, and may be reduced, each year. From 1 July 2017, the 'defined benefit income cap' limits the amount of tax-free income the payee can receive from a capped defined benefit income stream (pension or annuity). For the 2021-22 financial year, the defined benefit income cap is $106,250 (the $1.7 million general transfer balance cap divided by 16). See also: • Law Companion Ruling LCR 2017/1 . • Law Companion Ruling LCR 2017/1 . Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1962, they reached their preservation age of 58 on 1 October 2020. The table below will help with this: Preservation age by date of birth range Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Cap conversion table The full year cap on defined benefit income streams is $106,250 as of 1 July 2021, and is subject to indexation. The cap may also need to be reduced - see part E. The table below converts the $106,250 cap into the weekly, fortnightly or monthly equivalent. Total income stream Annual amount less than $106,250 Annual amount $106,250 or greater Weekly equivalent $1 to $2,043 $2,044 or greater Fortnightly equivalent $1 to $4,086 $4,087 or greater Monthly equivalent $1 to $8,854 $8,855 or greater Conversion table for income streams commencing during current financial year The table below can be used to determine the period to use for calculating withholding for income streams that start during the financial year: Age of payee If reversionary death benefit income stream When income stream started Calculate portion of income stream for the following period Over 60 years for full financial year Any age for deceased Any time during the year Start of income stream to end of financial year Turns 60 years during financial year Not a reversionary death benefit income stream (i.e. payee's own income stream) Before payee turns 60 Day payee turns 60 to end of year Turns 60 years during financial year After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was less than 60 Before payee turns 60 Day payee turns 60 to end of year Turns 60 years during financial year Deceased was less than 60 After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more Before Payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more After payee turns 60 Start of income stream to end of financial year Under 60 years for full financial year Deceased was 60 years or more At any time during the year Start of income stream to end of financial year Payment summaries You must issue a PAYG payment summary - superannuation income stream to the member for the total of the payments made in the income year. This must be provided by 14 July. This date may be earlier if the member requests it. For 'account-based' income streams, you are only required to provide a payment summary to the payee where there is a requirement to withhold. You do not need to provide a payment summary for the period after the payee turns 60. Example Sue turns 60 on 1 March 2022. You are required to provide a payment summary to Sue for the period 1 July 2021 to 1 March 2022. No payment summary is required for the period 2 March 2022 to 30 June 2022. Example Sue turns 60 on 1 March 2022. You are required to provide a payment summary to Sue for the period 1 July 2021 to 1 March 2022. No payment summary is required for the period 2 March 2022 to 30 June 2022. For 'capped defined benefit' income streams, where a payee turns 60 during the year you must issue two separate payment summaries - one for the period prior to the payee turning 60 and one for the period from the payee's 60th birthday. A payment summary is required to be issued to a payee in receipt of a super income stream even if no tax was withheld. Payment summaries can also be printed using software that conforms with our reporting specifications. See also: • Payment summary information and reporting specifications on our Software developers website • Payment summary information and reporting specifications on our Software developers website For payments made on or after 1 February 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivision 12-B, 12-C and 12-D. Using this schedule A payee may ask you to withhold a higher amount from their income than would normally be required. A payee's request to have additional amounts withheld should be in writing but can be in any format that suits your business. For example, an email request could be used or you may design a paper or computer-based form for this purpose. Your agreement to the arrangement will be indicated by withholding in accordance with the payee's request. No additional record is required. The total amount to withhold is the normal amount calculated on the payee's earnings (based on the applicable withholding schedule or regulation) plus the additional amount requested by the payee. Find out more Tax tables Get it done Our calculator can help you work out the correct amount of tax to withhold from payments to most payees. To access the calculator, refer to Tax withheld calculator. How to work out the withholding amount To work out the amount to withhold, you must: 1. Use the appropriate tax table to look up the normal amount of withholding for the period using instructions in that table. 2. Work out the additional amount the payee wants withheld in accordance with their written request. 3. Add the amount from Step 1 to the amount from Step 2. Example A payee's weekly earnings are $854.00. The payee and the payer have agreed that the payer will withhold an additional $50 a week from the payee's earnings. The payer uses the tax withheld calculator to find the base amount to withhold of $132 (for a payee claiming the tax free threshold). The total amount to withhold is $132 + $50 = $182. 1. Use the appropriate tax table to look up the normal amount of withholding for the period using instructions in that table. 2. Work out the additional amount the payee wants withheld in accordance with their written request. 3. Add the amount from Step 1 to the amount from Step 2. Example A payee's weekly earnings are $854.00. The payee and the payer have agreed that the payer will withhold an additional $50 a week from the payee's earnings. The payer uses the tax withheld calculator to find the base amount to withhold of $132 (for a payee claiming the tax free threshold). The total amount to withhold is $132 + $50 = $182. For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. Using this schedule This schedule applies to payments to individuals - including backpackers - who are working in Australia and hold at the time of the payment a: a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). This schedule applies to all payments made to working holiday makers, including: • salary and wages • allowances • termination payments (taxable component only) • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • payments to actors and entertainers. • salary and wages • allowances • termination payments (taxable component only) • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • payments to actors and entertainers. If you employ individuals under the Seasonal Worker Programme, the tax table for working holiday makers does not apply. If you made an employment termination payment to a working holiday maker, withholding does not apply to the tax-free component. Generally, allowances are added to normal earnings and the amount to withhold using this schedule is calculated on the total amount of earnings and allowances. The withholding treatment and reporting requirements for various allowance types outlined in Withholding for allowances also applies to working holiday makers. Find out about: • Working out the withholding amount • Registered employer • Unregistered employer • Using a formula • Table A: Working holiday makers income tax rates • Rounding of withholding amounts • Accounting software • TFN declarations • PAYG withholding publications • Working out the withholding amount • Registered employer • Unregistered employer • Using a formula • Table A: Working holiday makers income tax rates • Rounding of withholding amounts • Accounting software • TFN declarations • PAYG withholding publications Working out the withholding amount To work out the amount you need to withhold, you must: • put the total payments you will make to your employee for the pay period into the Withholding look-up tool • use the appropriate column to find the correct amount to withhold - Column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $120,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $120,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. Example 1: Using the Withholding lookup tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. The employee has provided their TFN on a Tax file number declaration, and the total payments you have made to this employee do not exceed $45,000 for the 2020-21 income year. To work out the correct amount to withhold, put $680 into the Withholding lookup tool (ignore cents). The tool will automatically calculate the withholding result of $102 (Column 2, registered employer and employee has given you a TFN). • put the total payments you will make to your employee for the pay period into the Withholding look-up tool • use the appropriate column to find the correct amount to withhold - Column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $120,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $120,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. - Column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $120,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $120,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. Example 1: Using the Withholding lookup tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. The employee has provided their TFN on a Tax file number declaration, and the total payments you have made to this employee do not exceed $45,000 for the 2020-21 income year. To work out the correct amount to withhold, put $680 into the Withholding lookup tool (ignore cents). The tool will automatically calculate the withholding result of $102 (Column 2, registered employer and employee has given you a TFN). Registered employer You need to register with us before you employ a working holiday maker. If you are registered, you will be able to withhold at a flat rate of 15% up to $45,000 in total payments made to each individual working holiday maker within an income year. Where total payments exceed $45,000, see Table A below for the applicable withholding rate. Next steps: • Working holiday maker employer registration tool • Working holiday maker employer registration tool Unregistered employer If you have not registered with us to withhold at working holiday maker tax rates, you are required to withhold at foreign resident rates as specified in the tax tables for weekly, fortnightly or monthly payments. Using a formula If you have developed your own payroll software package, you can use the formulas and coefficients outlined below to calculate the withholding amount. The formulas comprise linear equations of the form y = ax , where: • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Working holiday makers income tax rates The following tax rates for 2020-21 apply for working holiday makers holding a subclass 417 or 462 visa from 1 July 2020. Table A: Working holiday makers income tax rates for 2020-21 Taxable income Tax rate Value (a) $0 - $45,000 15% on each $1 up to $45,000 0.15 $45,001 - $120,000 32.5% on each $1 over $45,000 to $120,000 0.325 $120,001 - $180,000 37% on each $1 over $120,000 to $180,000 0.37 $180,001 and over 45% on each $1 over $180,000 0.45 If no TFN is provided you must withhold at 45% on total payments made. If using formulas, the value of 'a' is 0.45. Example 2: Using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. The employee has provided their TFN on a Tax file number declaration, and total payments you have made to this employee for the income year do not exceed $45,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a × x ) = 0.15 × 2825 = 423.75 or $424.00 (rounded to nearest dollar) Example 3: When payments exceed $45,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the month of May 2021 of $3,570.20. The employee has provided their TFN on a Tax file number declaration and the total payments you have made to this employee from January 2021 to April 2021, in the 2020-21 income year, is $47,000. Last month's payment resulted in total payments exceeding $45,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 32.5c for every dollar of earnings over $45,000 (to $120,000) Current pay = $3,570.20 The value of ' a ' in the formula is 0.325. Withholding = 0.325 × 3,570 = 1,160.25 or $1,160.00 (rounded to the nearest dollar) Example 2: Using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. The employee has provided their TFN on a Tax file number declaration, and total payments you have made to this employee for the income year do not exceed $45,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a × x ) = 0.15 × 2825 = 423.75 or $424.00 (rounded to nearest dollar) Example 3: When payments exceed $45,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the month of May 2021 of $3,570.20. The employee has provided their TFN on a Tax file number declaration and the total payments you have made to this employee from January 2021 to April 2021, in the 2020-21 income year, is $47,000. Last month's payment resulted in total payments exceeding $45,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 32.5c for every dollar of earnings over $45,000 (to $120,000) Current pay = $3,570.20 The value of ' a ' in the formula is 0.325. Withholding = 0.325 × 3,570 = 1,160.25 or $1,160.00 (rounded to the nearest dollar) Note: Working holiday makers cannot claim Medicare levy adjustments or tax offsets to reduce withholding. If your working holiday maker has claimed a Medicare levy adjustment on a Medicare levy variation declaration or a tax offset on a Withholding declaration, don't make any adjustments to the amount you withhold. Any working holiday maker who is an Australian resident for tax purposes will be able to claim Medicare levy adjustments and tax offsets that they are entitled to when they lodge their income tax return. Rounding of withholding amounts The withholding amounts calculated as a result of applying the above rates and formula are rounded to the nearest dollar. Values ending in 50 cents and higher are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Where withholding is calculated on the top marginal rate of tax or when no TFN is provided, ignore cents in the withholding result. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding look-up tool. The results obtained when using the coefficients in this schedule may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. TFN declarations Your employee may indicate that they are a working holiday maker in their TFN declaration. Even if they don't, you will need to withhold amounts using the rates shown in Table A (provided they have given you a valid TFN). This applies to: a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). To confirm the visa status of a working holiday maker, go to the Department of Immigration and Border Protection's Visa Entitlement Verification Online (VEVO) webpage. This is where you can check visa details and conditions. Working holiday makers cannot claim tax offsets. If they have claimed a tax offset on the Tax file number declaration, do not adjust the amount you withhold. Working holiday makers cannot have a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt. Working holiday makers cannot receive Community Development Employment Projects (CDEP) payments or Lump sum A, B or D payments. If a TFN has not been provided You must withhold 45% from payments to a working holiday maker (ignoring cents), if: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at Question 1 of the Tax file number declaration that they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 45% from any payment you make unless we tell you not to. A working holiday maker who has not quoted a TFN must still be provided with an income statement (or payment summary) with a payment type code 'H'. For payments made on or after 1 July 2013 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of schedule 1 to the Taxation Administration Act 1953. It applies to withholding payments covered by section 12-55 of schedule 1. Who should use this table? You should use this tax table if you make payments to an individual under a voluntary agreement to withhold. See also: • For a full list of tax tables, refer to Tax tables • Alternatively, our calculator can help you work out the correct amount of tax to withhold from payments to most payees. To access the calculator, refer to Tax withheld calculator • For a full list of tax tables, refer to Tax tables • Alternatively, our calculator can help you work out the correct amount of tax to withhold from payments to most payees. To access the calculator, refer to Tax withheld calculator How to work out the withholding amount To work out the withholding amount, you need to assess whether the payee has informed you of their Commissioner's instalment rate (CIR) and whether the amount includes GST. See also: • For more information, refer to PAYG withholding - voluntary agreements (NAT 3063) • For more information, refer to PAYG withholding - voluntary agreements (NAT 3063) If the payee has informed you of their CIR If the payee has informed you of their CIR, use the following to work out how much to withhold: • If the payee's CIR is greater than or equal to 20% - withhold the amount worked out by multiplying the amount of the payment by the CIR • If the payee's CIR is less than 20% - withhold the amount worked out by multiplying the amount of the payment by 20%. However, if your voluntary agreement with the payee states that their CIR will apply, you must withhold the amount worked out by multiplying the amount of the payment by the CIR • If the payee's CIR is greater than or equal to 20% - withhold the amount worked out by multiplying the amount of the payment by the CIR • If the payee's CIR is less than 20% - withhold the amount worked out by multiplying the amount of the payment by 20%. However, if your voluntary agreement with the payee states that their CIR will apply, you must withhold the amount worked out by multiplying the amount of the payment by the CIR If the payee has informed you that they don't have a CIR You must withhold 20% of the amount of the payment. If the payment includes an amount for GST If the payment includes an amount for GST, you exclude this GST amount when calculating the appropriate rate to withhold. Example Francesca is a marketing consultant who receives income from many sources. She has a voluntary agreement to withhold with Ashfield Accounting (her largest payer) and they have agreed to use her CIR of 16.44%. Ashfield Accounting calculates the amount to be withheld by multiplying the amount of each payment (excluding any GST component) by 16.44%. If Francesca and Ashfield Accounting did not have an agreement to use her CIR, the rate of withholding would be 20%. Example Francesca is a marketing consultant who receives income from many sources. She has a voluntary agreement to withhold with Ashfield Accounting (her largest payer) and they have agreed to use her CIR of 16.44%. Ashfield Accounting calculates the amount to be withheld by multiplying the amount of each payment (excluding any GST component) by 16.44%. If Francesca and Ashfield Accounting did not have an agreement to use her CIR, the rate of withholding would be 20%. Rounding of withholding amounts Withholding amounts calculated by applying this table should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar.", "Related_Explanatory_Statements": "OPS 2021/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This instrument repeals legislative instrument Taxation Administration Act Withholding Schedules 2020 No.2 - F2020L01297, registered on 12 October 2020.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20211/00001", "Unmatched_Content": "5. Scale 1 and 2 apply whether or not the employee is entitled to any leave loading."}
{"Instrument_Reference": "OPS 2020/1", "Title": "Taxation Administration Act Withholding Schedules 2020", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2020", "Date_of_Issue": "19 June 2020", "Signatory": "John Ford Deputy Commissioner of Taxation", "Registration_Number": "F2020L00768", "Registration_Date": "22 June 2020", "Body": "1. Name of instrument: This determination is the Taxation Administration Act Withholding Schedules 2020. | 2. Commencement: This instrument commences on 1 July 2020. | 3. Repealing of existing instruments: This instrument repeals legislative instrument Taxation Administration Act Withholding Schedules 2019 - F2019L00894, registered on 27 June 2019. | 4. Purpose: (a) Withholding schedules specify the formulas and procedures to be used for working out the amount to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953. (b) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Support Act 2003, the Trade Support Loans Act 2014, the social Security Act 1991 and the Student Assistance Act 1973. | 5. Withholding schedules: Each of the withholding schedules listed in the following table, has effect from the date of commencement of this instrument: Schedule number Quick code number Title 1 55460 Schedule 1 - Statement of formulas for calculating amounts to be withheld 3 55455 Schedule 3 - Tax table for actors, variety artists and other entertainers 4 55461 Schedule 4 - Tax table for return to work payments 5 55463 Schedule 5 - Tax table for back payments, commissions, bonuses and similar payments 7 55464 Schedule 7 - Tax table for unused leave payments on termination of employment 8 59029 Schedule 8 - Statement of formulas for calculating study and training support loans components 9 55456 Schedule 9 - Tax table for seniors and pensioners 11 55466 Schedule 11 - Tax table for employment termination payments 12 55468 Schedule 12 - Tax table for superannuation lump sums 13 55469 Schedule 13 - Tax table for superannuation income streams 15 55457 Schedule 15 - Tax table for working holiday makers These Schedules are available on the ATO website, ato.gov.au/taxtables For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. Using this schedule If you develop your own payroll software package, this schedule provides the formulas that you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis. To assist employers who do not have a payroll software package our website makes available: • a tax withheld calculator , and • tax tables which are based on the formulas in this schedule. • a tax withheld calculator , and • tax tables which are based on the formulas in this schedule. Payments covered include: • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). Do not use this schedule for payments made to individuals employed under a working holiday makers visa. You must use the Tax table for working holiday makers for all payments made to them, including lump sum payments. See also You can download a printable version of Statement of formulas for calculating amounts to be withheld (NAT 1004) in Portable Document Format (PDF). Coefficients for calculation of amounts to be withheld (withholding amounts) from weekly payments Where the tax-free threshold is not claimed in Tax file number declaration - Scale 1 Weekly earnings (x) less than $ a b 72 0.1900 0.1900 361 0.2342 3.2130 932 0.3477 44.2476 1,380 0.3450 41.7311 3,111 0.3900 103.8657 3,111 & over 0.4700 352.7888 Where the employee claimed the tax-free threshold in Tax file number declaration - Scale 2 Weekly earnings (x) less than $ a b 355 - - 422 0.1900 67.4635 528 0.2900 109.7327 711 0.2100 67.4635 1,282 0.3477 165.4423 1,730 0.3450 161.9808 3,461 0.3900 239.8654 3,461 & over 0.4700 516.7885 Foreign residents - Scale 3 Weekly earnings (x) less than $ a b 1,730 0.3250 0.3250 3,461 0.3700 77.8846 3,461 & over 0.4500 354.8077 Where a tax file number (TFN) was not provided by employee - Scale 4 Earnings Tax rate Resident $1 & over 0.4700 Foreign resident $1 & over 0.4500 Where the employee claimed the FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1,282 0.3277 165.4423 1,730 0.3250 161.9808 3,461 0.3700 239.8654 3,461 & over 0.4500 516.7885 Where the employee claimed the HALF exemption from Medicare levy in Medicare levy variation declaration -Scale 6 Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 713 0.3277 165.4423 891 0.3777 201.1048 1,282 0.3377 165.4425 1,730 0.3350 161.9810 3,461 0.3800 239.8656 3,461 & over 0.4600 516.7887 Notes 1. If you have 27 fortnightly, or 53 weekly pays in a financial year, refer to withholding additional amounts from employee earnings . | 2. Scales 1, 2, 3, 5 and 6 may be applied only where employees have provided their TFN.: 3. For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result. | 5. Tax offsets may be allowed only where scales 2, 5 or 6 are applied.: 6. Scale 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for residents only. 7. For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $21,980 ($422 per week) or less. Where the taxable income exceeds $21,980 but is less than $27,475 ($528 per week), the levy is shaded in at the rate of 10% of the excess over $21,980. Where a person's taxable income is $27,475 ($528 per week) or more, Medicare is levied at the rate of 2% of total taxable income. 8. The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows: Medicare levy parameters Parameter Scale 2 Scale 6 Weekly earnings threshold 422 713 Weekly earnings shade-in threshold 528 891 Medicare levy family threshold 37,089 37,089 Weekly family threshold divisor 52 52 Additional child 3,406 3,406 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 422.6900 713.2500 Medicare levy 0.0200 0.0100 About this schedule Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table, can be calculated using the formulas and coefficients contained in this schedule. Separate formulas apply to: • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. Find out about • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts ). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts ). The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to Tax offsets and Medicare levy adjustment . For sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments, see Withholding amounts and Medicare levy adjustments . Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table. This applies if earnings exceed $3,275 weekly or $6,550 fortnightly. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Use these rounding rules across all scales except scale 4 (where employee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated. When there are 53 pays in a financial year In some years, you may have 53 pays instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. You should let your employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amount in the table below. Extra withholding amount Weekly earnings $ Additional withholding $ 725 to 1,699 3 1,700 to 3,499 4 3,500 and over 9 When there are 27 pays in a financial year In some years, you may have 27 pays instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. You should let employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amounts in the table below. Extra withholding amount Fortnightly earnings $ Additional withholding $ 1,400 to 3,399 12 3,400 to 6,899 17 6,900 and over 37 Working out the weekly earnings The method of working out the weekly earnings (x) for the purpose of applying the formulas is as follows: Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Calculating withholding fortnightly, monthly or quarterly amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. Tax offsets The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows: • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. Medicare levy adjustment A Medicare levy adjustment is not allowed where withholding amounts have been calculated using scales 1, 3, 4 or 5. The amount obtained using scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable. When an employee is entitled to an adjustment An employee who has lodged both a completed Withholding declaration and a Medicare levy variation declaration , may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following: • $422 or more where scale 2 is applied • $713 or more where scale 6 is applied. • $422 or more where scale 2 is applied • $713 or more where scale 6 is applied. To claim the adjustment, the employee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration. Calculating the Medicare levy adjustment To calculate the Medicare levy adjustment, your software package will need to be able to distinguish those employees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration. Where employees have answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration. You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for employees with weekly earnings of one of the following: • $528 or more where scale 2 is applied • $891 or more where scale 6 is applied. • $528 or more where scale 2 is applied • $891 or more where scale 6 is applied. Values used in the calculations may be regarded as variables. Weekly family threshold (WFT) Where scale 2 or scale 6 is applied Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: - WFT = $713.25 (37,089 ÷ 52) (rounded to the nearest cent). - WFT = $713.25 (37,089 ÷ 52) (rounded to the nearest cent). Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 3,356 and add the result to 37,089 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,406 × 2] + 37,089) ÷ 52 WFT = WFT = 844.2500 or $844.25 (rounded to the nearest cent) a. multiply the number of children shown at question 12 by 3,356 and add the result to 37,089 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,406 × 2] + 37,089) ÷ 52 WFT = WFT = 844.2500 or $844.25 (rounded to the nearest cent) Shading Out Point (SOP) The SOP relative to an employee's WFT is calculated as follows: Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result. Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,406 × 6] + 37,089) ÷ 52 WFT = 1,106.2500 or $1,106.25 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,106.25 × 0.1) ÷ 0.0800 SOP = 1,382.8125 or $1,382 (ignoring cents) Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,406 × 6] + 37,089) ÷ 52 WFT = 1,106.2500 or $1,106.25 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,106.25 × 0.1) ÷ 0.0800 SOP = 1,382.8125 or $1,382 (ignoring cents) Weekly Levy Adjustment (WLA) Where scale 2 is applied Where weekly earnings are $422 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings ), in the following formulas: 1. If x is less than $528, WLA = ( x - 422.69) × 0.1 2. If x is $528 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) 1. If x is less than $528, WLA = ( x - 422.69) × 0.1 2. If x is $528 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) In each case WLA should be rounded to the nearest dollar. Values ending in 50 cents should be rounded to the next higher dollar. Examples Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $528, WLA is calculated using formula (1): WLA = (465.99 - 422.69) × 0.1 = 4.3300 or $4.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $892.47 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 892.99 WFT = ([3,406 × 3] + 37,089) ÷ 52 = 909.7500 or $909.75 (rounded to the nearest cent) As x is greater than $891 and less than WFT, WLA is calculated using formula (2): WLA = 802.99 × 0.01 = 8.9299 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 982.99 WFT = ([3,406 × 4] + 37,089) ÷ 52 = 975.2500 or $975.25 (rounded to the nearest cent). SOP = (975.25 × 0.1) ÷ 0.08 = 1,219.0625 or $1,219 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (975.25 × 0.020) - ([982.99 ? 975.25] × 0.0800) = 18.8858 or $19.00 (rounded to the nearest dollar) Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $528, WLA is calculated using formula (1): WLA = (465.99 - 422.69) × 0.1 = 4.3300 or $4.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $892.47 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 892.99 WFT = ([3,406 × 3] + 37,089) ÷ 52 = 909.7500 or $909.75 (rounded to the nearest cent) As x is greater than $891 and less than WFT, WLA is calculated using formula (2): WLA = 802.99 × 0.01 = 8.9299 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 982.99 WFT = ([3,406 × 4] + 37,089) ÷ 52 = 975.2500 or $975.25 (rounded to the nearest cent). SOP = (975.25 × 0.1) ÷ 0.08 = 1,219.0625 or $1,219 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (975.25 × 0.020) - ([982.99 ? 975.25] × 0.0800) = 18.8858 or $19.00 (rounded to the nearest dollar) Fortnightly levy adjustment Multiply rounded weekly levy adjustment by two. Example Employee's fortnightly earnings are $1,595.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,595.52 ÷ 2 = $797.76 x = 797.99 WFT = ([3,406 × 1] + 37,089) ÷ 52 = 778.7500 or $778.75 (rounded to the nearest cent). SOP = (778.75 × 0.1) ÷ 0.08 = 973.4375 or $973 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (778.75 × 0.020) - ([797.99 ? 778.75] × 0.0800) = 14.0358 or $14.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $28.00 ($14.00 × 2) Example Employee's fortnightly earnings are $1,595.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,595.52 ÷ 2 = $797.76 x = 797.99 WFT = ([3,406 × 1] + 37,089) ÷ 52 = 778.7500 or $778.75 (rounded to the nearest cent). SOP = (778.75 × 0.1) ÷ 0.08 = 973.4375 or $973 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (778.75 × 0.020) - ([797.99 ? 778.75] × 0.0800) = 14.0358 or $14.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $28.00 ($14.00 × 2) Monthly levy adjustment Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar. Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $713.25 As x is greater than $528 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $713.25 As x is greater than $528 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Quarterly levy adjustment Multiply rounded weekly levy adjustment by 13 General examples Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 165.4425 = 218.4150 or $218.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,040.75) and less than the SOP ($1,300) appropriate to employee with five children. Formula (3) applies. = (1,040.75 × 0.0200) - ([1,103.99 ? 1,040.75] × 0.0800) = 20.8150 ? 5.0592 = 15.7558 or $16.00 (rounded to nearest dollar) Net weekly withholding amount $218.00 ? $16.00 = $202.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 67.4635 = 38.1746 or $38.00 (rounded to nearest dollar) Fortnightly withholding amount $38.00 × 2 = $76.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $76.00 - $63.00 = $13.00. Example 3 Employee's monthly earnings are $4,316.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $973 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,316.33 + 0.01) × 3 ÷ 13 = 996.0785 or $996 (ignore cents) x = 996.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 996.99) - 165.4423 = 181.2111 or $181.00 (rounded to nearest dollar) Monthly withholding amount $181.00 × 13 ÷ 3 = $784.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $784.00 - $113.00 = $671.00 Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 165.4425 = 218.4150 or $218.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,040.75) and less than the SOP ($1,300) appropriate to employee with five children. Formula (3) applies. = (1,040.75 × 0.0200) - ([1,103.99 ? 1,040.75] × 0.0800) = 20.8150 ? 5.0592 = 15.7558 or $16.00 (rounded to nearest dollar) Net weekly withholding amount $218.00 ? $16.00 = $202.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 67.4635 = 38.1746 or $38.00 (rounded to nearest dollar) Fortnightly withholding amount $38.00 × 2 = $76.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $76.00 - $63.00 = $13.00. Example 3 Employee's monthly earnings are $4,316.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $973 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,316.33 + 0.01) × 3 ÷ 13 = 996.0785 or $996 (ignore cents) x = 996.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 996.99) - 165.4423 = 181.2111 or $181.00 (rounded to nearest dollar) Monthly withholding amount $181.00 × 13 ÷ 3 = $784.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $784.00 - $113.00 = $671.00 Calculating withholding amounts for payments made on a daily or casual basis The withholding amounts shown in the Tax table for daily and casual workers can be expressed in a mathematical form, using the formulas and coefficients provided. To work out withholding amounts using the formulas: 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at: - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at: - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. Where the employee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Tax table for seniors and pensioners Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Sample data Weekly withholding amounts Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 71 13.00 0.00 23.00 0.00 0.00 72 14.00 0.00 23.00 0.00 0.00 116 24.00 0.00 38.00 0.00 0.00 117 24.00 0.00 38.00 0.00 0.00 249 55.00 0.00 81.00 0.00 0.00 250 56.00 0.00 81.00 0.00 0.00 354 80.00 0.00 115.00 0.00 0.00 355 80.00 0.00 115.00 0.00 0.00 360 81.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 421 102.00 13.00 137.00 13.00 13.00 422 103.00 13.00 137.00 13.00 13.00 527 139.00 43.00 171.00 33.00 33.00 528 140.00 44.00 172.00 33.00 33.00 710 203.00 82.00 231.00 68.00 68.00 711 203.00 82.00 231.00 68.00 68.00 712 204.00 82.00 231.00 68.00 68.00 713 204.00 83.00 232.00 69.00 69.00 890 266.00 144.00 289.00 127.00 135.00 891 266.00 145.00 290.00 127.00 136.00 931 280.00 159.00 303.00 140.00 149.00 932 280.00 159.00 303.00 140.00 150.00 1281 401.00 280.00 416.00 255.00 267.00 1282 401.00 281.00 417.00 255.00 268.00 1379 434.00 314.00 448.00 287.00 300.00 1380 435.00 314.00 448.00 287.00 301.00 1729 571.00 435.00 562.00 400.00 418.00 1730 571.00 435.00 563.00 401.00 418.00 1844 616.00 480.00 605.00 443.00 461.00 1845 616.00 480.00 605.00 443.00 462.00 2119 723.00 587.00 707.00 545.00 566.00 2120 723.00 587.00 707.00 545.00 566.00 2490 868.00 732.00 844.00 682.00 707.00 2491 868.00 732.00 844.00 682.00 707.00 2652 931.00 795.00 904.00 742.00 768.00 2653 931.00 795.00 904.00 742.00 769.00 2736 964.00 828.00 935.00 773.00 800.00 2737 964.00 828.00 935.00 773.00 801.00 2898 1027.00 891.00 995.00 833.00 862.00 2899 1027.00 891.00 995.00 833.00 862.00 2913 1033.00 897.00 1000.00 838.00 867.00 2914 1033.00 897.00 1001.00 839.00 868.00 3110 1109.00 973.00 1073.00 911.00 942.00 3111 1110.00 974.00 1074.00 912.00 943.00 3460 1274.00 1110.00 1203.00 1041.00 1075.00 3461 1274.00 1110.00 1203.00 1041.00 1076.00 Fortnightly withholding amounts Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 142 26.00 0.00 46.00 0.00 0.00 144 28.00 0.00 46.00 0.00 0.00 232 48.00 0.00 76.00 0.00 0.00 234 48.00 0.00 76.00 0.00 0.00 498 110.00 0.00 162.00 0.00 0.00 500 112.00 0.00 162.00 0.00 0.00 708 160.00 0.00 230.00 0.00 0.00 710 160.00 0.00 230.00 0.00 0.00 720 162.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 842 204.00 26.00 274.00 26.00 26.00 844 206.00 26.00 274.00 26.00 26.00 1054 278.00 86.00 342.00 66.00 66.00 1056 280.00 88.00 344.00 66.00 66.00 1420 406.00 164.00 462.00 136.00 136.00 1422 406.00 164.00 462.00 136.00 136.00 1424 408.00 164.00 462.00 136.00 136.00 1426 408.00 166.00 464.00 138.00 138.00 1780 532.00 288.00 578.00 254.00 270.00 1782 532.00 290.00 580.00 254.00 272.00 1862 560.00 318.00 606.00 280.00 298.00 1864 560.00 318.00 606.00 280.00 300.00 2562 802.00 560.00 832.00 510.00 534.00 2564 802.00 562.00 834.00 510.00 536.00 2758 868.00 628.00 896.00 574.00 600.00 2760 870.00 628.00 896.00 574.00 602.00 3458 1142.00 870.00 1124.00 800.00 836.00 3460 1142.00 870.00 1126.00 802.00 836.00 3688 1232.00 960.00 1210.00 886.00 922.00 3690 1232.00 960.00 1210.00 886.00 924.00 4238 1446.00 1174.00 1414.00 1090.00 1132.00 4240 1446.00 1174.00 1414.00 1090.00 1132.00 4980 1736.00 1464.00 1688.00 1364.00 1414.00 4982 1736.00 1464.00 1688.00 1364.00 1414.00 5304 1862.00 1590.00 1808.00 1484.00 1536.00 5306 1862.00 1590.00 1808.00 1484.00 1538.00 5472 1928.00 1656.00 1870.00 1546.00 1600.00 5474 1928.00 1656.00 1870.00 1546.00 1602.00 5796 2054.00 1782.00 1990.00 1666.00 1724.00 5798 2054.00 1782.00 1990.00 1666.00 1724.00 5826 2066.00 1794.00 2000.00 1676.00 1734.00 5828 2066.00 1794.00 2002.00 1678.00 1736.00 6220 2218.00 1946.00 2146.00 1822.00 1884.00 6222 2220.00 1948.00 2148.00 1824.00 1886.00 6920 2548.00 2220.00 2406.00 2082.00 2150.00 6922 2548.00 2220.00 2406.00 2082.00 2152.00 Monthly withholding amounts Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 307.67 56.00 0.00 100.00 0.00 0.00 312.00 61.00 0.00 100.00 0.00 0.00 502.67 104.00 0.00 165.00 0.00 0.00 507.00 104.00 0.00 165.00 0.00 0.00 1079.00 238.00 0.00 351.00 0.00 0.00 1083.33 243.00 0.00 351.00 0.00 0.00 1534.00 347.00 0.00 498.00 0.00 0.00 1538.33 347.00 0.00 498.00 0.00 0.00 1560.00 351.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1824.33 442.00 56.00 594.00 56.00 56.00 1828.67 446.00 56.00 594.00 56.00 56.00 2283.67 602.00 186.00 741.00 143.00 143.00 2288.00 607.00 191.00 745.00 143.00 143.00 3076.67 880.00 355.00 1001.00 295.00 295.00 3081.00 880.00 355.00 1001.00 295.00 295.00 3085.33 884.00 355.00 1001.00 295.00 295.00 3089.67 884.00 360.00 1005.00 299.00 299.00 3856.67 1153.00 624.00 1252.00 550.00 585.00 3861.00 1153.00 628.00 1257.00 550.00 589.00 4034.33 1213.00 689.00 1313.00 607.00 646.00 4038.67 1213.00 689.00 1313.00 607.00 650.00 5551.00 1738.00 1213.00 1803.00 1105.00 1157.00 5555.33 1738.00 1218.00 1807.00 1105.00 1161.00 5975.67 1881.00 1361.00 1941.00 1244.00 1300.00 5980.00 1885.00 1361.00 1941.00 1244.00 1304.00 7492.33 2474.00 1885.00 2435.00 1733.00 1811.00 7496.67 2474.00 1885.00 2440.00 1738.00 1811.00 7990.67 2669.00 2080.00 2622.00 1920.00 1998.00 7995.00 2669.00 2080.00 2622.00 1920.00 2002.00 9182.33 3133.00 2544.00 3064.00 2362.00 2453.00 9186.67 3133.00 2544.00 3064.00 2362.00 2453.00 10790.00 3761.00 3172.00 3657.00 2955.00 3064.00 10794.33 3761.00 3172.00 3657.00 2955.00 3064.00 11492.00 4034.00 3445.00 3917.00 3215.00 3328.00 11496.33 4034.00 3445.00 3917.00 3215.00 3332.00 11856.00 4177.00 3588.00 4052.00 3350.00 3467.00 11860.33 4177.00 3588.00 4052.00 3350.00 3471.00 12558.00 4450.00 3861.00 4312.00 3610.00 3735.00 12562.33 4450.00 3861.00 4312.00 3610.00 3735.00 12623.00 4476.00 3887.00 4333.00 3631.00 3757.00 12627.33 4476.00 3887.00 4338.00 3636.00 3761.00 13476.67 4806.00 4216.00 4650.00 3948.00 4082.00 13481.00 4810.00 4221.00 4654.00 3952.00 4086.00 14993.33 5521.00 4810.00 5213.00 4511.00 4658.00 14997.67 5521.00 4810.00 5213.00 4511.00 4663.00 Sample data - Scale 2 Weekly Medicare levy adjustment Weekly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 421 0.00 0.00 0.00 0.00 0.00 0.00 422 0.00 0.00 0.00 0.00 0.00 0.00 474 5.00 5.00 5.00 5.00 5.00 5.00 475 5.00 5.00 5.00 5.00 5.00 5.00 527 11.00 11.00 11.00 11.00 11.00 11.00 528 11.00 11.00 11.00 11.00 11.00 11.00 554 11.00 11.00 11.00 11.00 11.00 11.00 555 11.00 11.00 11.00 11.00 11.00 11.00 581 12.00 12.00 12.00 12.00 12.00 12.00 582 12.00 12.00 12.00 12.00 12.00 12.00 608 12.00 12.00 12.00 12.00 12.00 12.00 609 12.00 12.00 12.00 12.00 12.00 12.00 635 13.00 13.00 13.00 13.00 13.00 13.00 636 13.00 13.00 13.00 13.00 13.00 13.00 662 13.00 13.00 13.00 13.00 13.00 13.00 663 13.00 13.00 13.00 13.00 13.00 13.00 689 14.00 14.00 14.00 14.00 14.00 14.00 690 14.00 14.00 14.00 14.00 14.00 14.00 716 14.00 14.00 14.00 14.00 14.00 14.00 717 14.00 14.00 14.00 14.00 14.00 14.00 743 12.00 15.00 15.00 15.00 15.00 15.00 744 12.00 15.00 15.00 15.00 15.00 15.00 770 10.00 15.00 15.00 15.00 15.00 15.00 771 10.00 15.00 15.00 15.00 15.00 15.00 797 7.00 14.00 16.00 16.00 16.00 16.00 798 7.00 14.00 16.00 16.00 16.00 16.00 824 5.00 12.00 16.00 16.00 16.00 16.00 825 5.00 12.00 17.00 17.00 17.00 17.00 851 3.00 10.00 16.00 17.00 17.00 17.00 852 3.00 10.00 16.00 17.00 17.00 17.00 878 1.00 8.00 14.00 18.00 18.00 18.00 879 1.00 7.00 14.00 18.00 18.00 18.00 905 0.00 5.00 12.00 18.00 18.00 18.00 906 0.00 5.00 12.00 18.00 18.00 18.00 932 0.00 3.00 10.00 16.00 19.00 19.00 933 0.00 3.00 10.00 16.00 19.00 19.00 959 0.00 1.00 8.00 14.00 19.00 19.00 960 0.00 1.00 8.00 14.00 19.00 19.00 986 0.00 0.00 5.00 12.00 19.00 20.00 987 0.00 0.00 5.00 12.00 18.00 20.00 1013 0.00 0.00 3.00 10.00 16.00 20.00 1014 0.00 0.00 3.00 10.00 16.00 20.00 1040 0.00 0.00 1.00 8.00 14.00 21.00 1041 0.00 0.00 1.00 8.00 14.00 21.00 1218 0.00 0.00 0.00 0.00 0.00 7.00 1219 0.00 0.00 0.00 0.00 0.00 6.00 1299 0.00 0.00 0.00 0.00 0.00 0.00 1300 0.00 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare levy adjustment Fortnightly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 842 0.00 0.00 0.00 0.00 0.00 0.00 844 0.00 0.00 0.00 0.00 0.00 0.00 948 10.00 10.00 10.00 10.00 10.00 10.00 950 10.00 10.00 10.00 10.00 10.00 10.00 1054 22.00 22.00 22.00 22.00 22.00 22.00 1056 22.00 22.00 22.00 22.00 22.00 22.00 1108 22.00 22.00 22.00 22.00 22.00 22.00 1110 22.00 22.00 22.00 22.00 22.00 22.00 1162 24.00 24.00 24.00 24.00 24.00 24.00 1164 24.00 24.00 24.00 24.00 24.00 24.00 1216 24.00 24.00 24.00 24.00 24.00 24.00 1218 24.00 24.00 24.00 24.00 24.00 24.00 1270 26.00 26.00 26.00 26.00 26.00 26.00 1272 26.00 26.00 26.00 26.00 26.00 26.00 1324 26.00 26.00 26.00 26.00 26.00 26.00 1326 26.00 26.00 26.00 26.00 26.00 26.00 1378 28.00 28.00 28.00 28.00 28.00 28.00 1380 28.00 28.00 28.00 28.00 28.00 28.00 1432 28.00 28.00 28.00 28.00 28.00 28.00 1434 28.00 28.00 28.00 28.00 28.00 28.00 1486 24.00 30.00 30.00 30.00 30.00 30.00 1488 24.00 30.00 30.00 30.00 30.00 30.00 1540 20.00 30.00 30.00 30.00 30.00 30.00 1542 20.00 30.00 30.00 30.00 30.00 30.00 1594 14.00 28.00 32.00 32.00 32.00 32.00 1596 14.00 28.00 32.00 32.00 32.00 32.00 1648 10.00 24.00 32.00 32.00 32.00 32.00 1650 10.00 24.00 34.00 34.00 34.00 34.00 1702 6.00 20.00 32.00 34.00 34.00 34.00 1704 6.00 20.00 32.00 34.00 34.00 34.00 1756 2.00 16.00 28.00 36.00 36.00 36.00 1758 2.00 14.00 28.00 36.00 36.00 36.00 1810 0.00 10.00 24.00 36.00 36.00 36.00 1812 0.00 10.00 24.00 36.00 36.00 36.00 1864 0.00 6.00 20.00 32.00 38.00 38.00 1866 0.00 6.00 20.00 32.00 38.00 38.00 1918 0.00 2.00 16.00 28.00 38.00 38.00 1920 0.00 2.00 16.00 28.00 38.00 38.00 1972 0.00 0.00 10.00 24.00 38.00 40.00 1974 0.00 0.00 10.00 24.00 36.00 40.00 2026 0.00 0.00 6.00 20.00 32.00 40.00 2028 0.00 0.00 6.00 20.00 32.00 40.00 2080 0.00 0.00 2.00 16.00 28.00 42.00 2082 0.00 0.00 2.00 16.00 28.00 42.00 2436 0.00 0.00 0.00 0.00 0.00 14.00 2438 0.00 0.00 0.00 0.00 0.00 12.00 2598 0.00 0.00 0.00 0.00 0.00 0.00 2600 0.00 0.00 0.00 0.00 0.00 0.00 Monthly Medicare levy adjustment Monthly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1824.33 0.00 0.00 0.00 0.00 0.00 0.00 1828.67 0.00 0.00 0.00 0.00 0.00 0.00 2054.00 22.00 22.00 22.00 22.00 22.00 22.00 2058.33 22.00 22.00 22.00 22.00 22.00 22.00 2283.67 48.00 48.00 48.00 48.00 48.00 48.00 2288.00 48.00 48.00 48.00 48.00 48.00 48.00 2400.67 48.00 48.00 48.00 48.00 48.00 48.00 2405.00 48.00 48.00 48.00 48.00 48.00 48.00 2517.67 52.00 52.00 52.00 52.00 52.00 52.00 2522.00 52.00 52.00 52.00 52.00 52.00 52.00 2634.67 52.00 52.00 52.00 52.00 52.00 52.00 2639.00 52.00 52.00 52.00 52.00 52.00 52.00 2751.67 56.00 56.00 56.00 56.00 56.00 56.00 2756.00 56.00 56.00 56.00 56.00 56.00 56.00 2868.67 56.00 56.00 56.00 56.00 56.00 56.00 2873.00 56.00 56.00 56.00 56.00 56.00 56.00 2985.67 61.00 61.00 61.00 61.00 61.00 61.00 2990.00 61.00 61.00 61.00 61.00 61.00 61.00 3102.67 61.00 61.00 61.00 61.00 61.00 61.00 3107.00 61.00 61.00 61.00 61.00 61.00 61.00 3219.67 52.00 65.00 65.00 65.00 65.00 65.00 3224.00 52.00 65.00 65.00 65.00 65.00 65.00 3336.67 43.00 65.00 65.00 65.00 65.00 65.00 3341.00 43.00 65.00 65.00 65.00 65.00 65.00 3453.67 30.00 61.00 69.00 69.00 69.00 69.00 3458.00 30.00 61.00 69.00 69.00 69.00 69.00 3570.67 22.00 52.00 69.00 69.00 69.00 69.00 3575.00 22.00 52.00 74.00 74.00 74.00 74.00 3687.67 13.00 43.00 69.00 74.00 74.00 74.00 3692.00 13.00 43.00 69.00 74.00 74.00 74.00 3804.67 4.00 35.00 61.00 78.00 78.00 78.00 3809.00 4.00 30.00 61.00 78.00 78.00 78.00 3921.67 0.00 22.00 52.00 78.00 78.00 78.00 3926.00 0.00 22.00 52.00 78.00 78.00 78.00 4038.67 0.00 13.00 43.00 69.00 82.00 82.00 4043.00 0.00 13.00 43.00 69.00 82.00 82.00 4155.67 0.00 4.00 35.00 61.00 82.00 82.00 4160.00 0.00 4.00 35.00 61.00 82.00 82.00 4272.67 0.00 0.00 22.00 52.00 82.00 87.00 4277.00 0.00 0.00 22.00 52.00 78.00 87.00 4389.67 0.00 0.00 13.00 43.00 69.00 87.00 4394.00 0.00 0.00 13.00 43.00 69.00 87.00 4506.67 0.00 0.00 4.00 35.00 61.00 91.00 4511.00 0.00 0.00 4.00 35.00 61.00 91.00 5278.00 0.00 0.00 0.00 0.00 0.00 30.00 5282.33 0.00 0.00 0.00 0.00 0.00 26.00 5629.00 0.00 0.00 0.00 0.00 0.00 0.00 5633.33 0.00 0.00 0.00 0.00 0.00 0.00 Sample data - Scale 6 Weekly Medicare half-levy adjustment Weekly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 712 0.00 0.00 0.00 0.00 0.00 713 0.00 0.00 0.00 0.00 0.00 801 4.00 4.00 4.00 4.00 4.00 802 4.00 4.00 4.00 4.00 4.00 890 9.00 9.00 9.00 9.00 9.00 891 3.00 7.00 9.00 9.00 9.00 906 3.00 6.00 9.00 9.00 9.00 907 3.00 6.00 9.00 9.00 9.00 922 2.00 5.00 9.00 9.00 9.00 923 2.00 5.00 9.00 9.00 9.00 938 1.00 5.00 8.00 9.00 9.00 939 1.00 5.00 8.00 9.00 9.00 954 1.00 4.00 7.00 10.00 10.00 955 1.00 4.00 7.00 10.00 10.00 970 0.00 3.00 7.00 10.00 10.00 971 0.00 3.00 7.00 10.00 10.00 986 0.00 3.00 6.00 9.00 10.00 987 0.00 3.00 6.00 9.00 10.00 1002 0.00 2.00 5.00 9.00 10.00 1003 0.00 2.00 5.00 9.00 10.00 1018 0.00 1.00 5.00 8.00 10.00 1019 0.00 1.00 5.00 8.00 10.00 1034 0.00 1.00 4.00 7.00 10.00 1035 0.00 1.00 4.00 7.00 10.00 1050 0.00 0.00 3.00 7.00 10.00 1051 0.00 0.00 3.00 7.00 10.00 1066 0.00 0.00 3.00 6.00 9.00 1067 0.00 0.00 3.00 6.00 9.00 1082 0.00 0.00 2.00 5.00 9.00 1083 0.00 0.00 2.00 5.00 9.00 1098 0.00 0.00 2.00 5.00 8.00 1099 0.00 0.00 1.00 5.00 8.00 1114 0.00 0.00 1.00 4.00 7.00 1115 0.00 0.00 1.00 4.00 7.00 1130 0.00 0.00 0.00 4.00 7.00 1131 0.00 0.00 0.00 3.00 7.00 1146 0.00 0.00 0.00 3.00 6.00 1147 0.00 0.00 0.00 3.00 6.00 1162 0.00 0.00 0.00 2.00 6.00 1163 0.00 0.00 0.00 2.00 5.00 1178 0.00 0.00 0.00 2.00 5.00 1179 0.00 0.00 0.00 2.00 5.00 1194 0.00 0.00 0.00 1.00 4.00 1195 0.00 0.00 0.00 1.00 4.00 1218 0.00 0.00 0.00 0.00 3.00 1219 0.00 0.00 0.00 0.00 3.00 1299 0.00 0.00 0.00 0.00 0.00 1300 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare half-levy adjustment Fortnightly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1424 0.00 0.00 0.00 0.00 0.00 1426 0.00 0.00 0.00 0.00 0.00 1602 8.00 8.00 8.00 8.00 8.00 1604 8.00 8.00 8.00 8.00 8.00 1780 18.00 18.00 18.00 18.00 18.00 1782 6.00 14.00 18.00 18.00 18.00 1812 6.00 12.00 18.00 18.00 18.00 1814 6.00 12.00 18.00 18.00 18.00 1844 4.00 10.00 18.00 18.00 18.00 1846 4.00 10.00 18.00 18.00 18.00 1876 2.00 10.00 16.00 18.00 18.00 1878 2.00 10.00 16.00 18.00 18.00 1908 2.00 8.00 14.00 20.00 20.00 1910 2.00 8.00 14.00 20.00 20.00 1940 0.00 6.00 14.00 20.00 20.00 1942 0.00 6.00 14.00 20.00 20.00 1972 0.00 6.00 12.00 18.00 20.00 1974 0.00 6.00 12.00 18.00 20.00 2004 0.00 4.00 10.00 18.00 20.00 2006 0.00 4.00 10.00 18.00 20.00 2036 0.00 2.00 10.00 16.00 20.00 2038 0.00 2.00 10.00 16.00 20.00 2068 0.00 2.00 8.00 14.00 20.00 2070 0.00 2.00 8.00 14.00 20.00 2100 0.00 0.00 6.00 14.00 20.00 2102 0.00 0.00 6.00 14.00 20.00 2132 0.00 0.00 6.00 12.00 18.00 2134 0.00 0.00 6.00 12.00 18.00 2164 0.00 0.00 4.00 10.00 18.00 2166 0.00 0.00 4.00 10.00 18.00 2196 0.00 0.00 4.00 10.00 16.00 2198 0.00 0.00 2.00 10.00 16.00 2228 0.00 0.00 2.00 8.00 14.00 2230 0.00 0.00 2.00 8.00 14.00 2260 0.00 0.00 0.00 8.00 14.00 2262 0.00 0.00 0.00 6.00 14.00 2292 0.00 0.00 0.00 6.00 12.00 2294 0.00 0.00 0.00 6.00 12.00 2324 0.00 0.00 0.00 4.00 12.00 2326 0.00 0.00 0.00 4.00 10.00 2356 0.00 0.00 0.00 4.00 10.00 2358 0.00 0.00 0.00 4.00 10.00 2388 0.00 0.00 0.00 2.00 8.00 2390 0.00 0.00 0.00 2.00 8.00 2436 0.00 0.00 0.00 0.00 6.00 2438 0.00 0.00 0.00 0.00 6.00 2598 0.00 0.00 0.00 0.00 0.00 2600 0.00 0.00 0.00 0.00 0.00 Monthly Medicare half-levy adjustment Monthly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 3085.33 0.00 0.00 0.00 0.00 0.00 3089.67 0.00 0.00 0.00 0.00 0.00 3471.00 17.00 17.00 17.00 17.00 17.00 3475.33 17.00 17.00 17.00 17.00 17.00 3856.67 39.00 39.00 39.00 39.00 39.00 3861.00 13.00 30.00 39.00 39.00 39.00 3926.00 13.00 26.00 39.00 39.00 39.00 3930.33 13.00 26.00 39.00 39.00 39.00 3995.33 9.00 22.00 39.00 39.00 39.00 3999.67 9.00 22.00 39.00 39.00 39.00 4064.67 4.00 22.00 35.00 39.00 39.00 4069.00 4.00 22.00 35.00 39.00 39.00 4134.00 4.00 17.00 30.00 43.00 43.00 4138.33 4.00 17.00 30.00 43.00 43.00 4203.33 0.00 13.00 30.00 43.00 43.00 4207.67 0.00 13.00 30.00 43.00 43.00 4272.67 0.00 13.00 26.00 39.00 43.00 4277.00 0.00 13.00 26.00 39.00 43.00 4342.00 0.00 9.00 22.00 39.00 43.00 4346.33 0.00 9.00 22.00 39.00 43.00 4411.33 0.00 4.00 22.00 35.00 43.00 4415.67 0.00 4.00 22.00 35.00 43.00 4480.67 0.00 4.00 17.00 30.00 43.00 4485.00 0.00 4.00 17.00 30.00 43.00 4550.00 0.00 0.00 13.00 30.00 43.00 4554.33 0.00 0.00 13.00 30.00 43.00 4619.33 0.00 0.00 13.00 26.00 39.00 4623.67 0.00 0.00 13.00 26.00 39.00 4688.67 0.00 0.00 9.00 22.00 39.00 4693.00 0.00 0.00 9.00 22.00 39.00 4758.00 0.00 0.00 9.00 22.00 35.00 4762.33 0.00 0.00 4.00 22.00 35.00 4827.33 0.00 0.00 4.00 17.00 30.00 4831.67 0.00 0.00 4.00 17.00 30.00 4896.67 0.00 0.00 0.00 17.00 30.00 4901.00 0.00 0.00 0.00 13.00 30.00 4966.00 0.00 0.00 0.00 13.00 26.00 4970.33 0.00 0.00 0.00 13.00 26.00 5035.33 0.00 0.00 0.00 9.00 26.00 5039.67 0.00 0.00 0.00 9.00 22.00 5104.67 0.00 0.00 0.00 9.00 22.00 5109.00 0.00 0.00 0.00 9.00 22.00 5174.00 0.00 0.00 0.00 4.00 17.00 5178.33 0.00 0.00 0.00 4.00 17.00 5278.00 0.00 0.00 0.00 0.00 13.00 5282.33 0.00 0.00 0.00 0.00 13.00 5629.00 0.00 0.00 0.00 0.00 0.00 5633.33 0.00 0.00 0.00 0.00 0.00 Other statements of formulas Statements of formulas for other classes of payees are also available. These include PAYG withholding: • Statement of formulas for calculating HELP, SSL, TSL and SFSS components • Tax table for individuals employed in the horticultural or shearing industry • Tax table for actors, variety artists and other entertainers • Tax table for seniors and pensioners • Tax table for working holiday makers . • Statement of formulas for calculating HELP, SSL, TSL and SFSS components • Tax table for individuals employed in the horticultural or shearing industry • Tax table for actors, variety artists and other entertainers • Tax table for seniors and pensioners • Tax table for working holiday makers . Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee, (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, use scale 3 • If they have not given you a valid TFN, use scale 4. • If they have given you a valid TFN, use scale 3 • If they have not given you a valid TFN, use scale 4. Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. Withholding declarations An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee has a HELP, SSL, TSL or Financial Supplement debt If your employee has a HELP, SSL, TSL or Financial Supplement debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Next step: To calculate additional withholding amounts for: • HELP, SSL or TSL debts, refer to either - HELP/SSL/TSL weekly tax table - HELP/SSL/TSL fortnightly tax table - HELP/SSL/TSL monthly tax table . • Financial Supplement debts, refer to either - SFSS weekly tax table . - SFSS fortnightly tax table - SFSS monthly tax table • Statement of formulas, refer to - Statement of formulas for calculating HELP, SSL, TSL and SFSS components • HELP, SSL or TSL debts, refer to either - HELP/SSL/TSL weekly tax table - HELP/SSL/TSL fortnightly tax table - HELP/SSL/TSL monthly tax table . • Financial Supplement debts, refer to either - SFSS weekly tax table . - SFSS fortnightly tax table - SFSS monthly tax table • Statement of formulas, refer to - Statement of formulas for calculating HELP, SSL, TSL and SFSS components - HELP/SSL/TSL weekly tax table - HELP/SSL/TSL fortnightly tax table - HELP/SSL/TSL monthly tax table . - SFSS weekly tax table . - SFSS fortnightly tax table - SFSS monthly tax table - Statement of formulas for calculating HELP, SSL, TSL and SFSS components Employees who are entitled to a reduction of Medicare levy or do not have to pay the Medicare levy because of low family income, will not have to make a compulsory HELP, SSL, TSL or Financial Supplement repayment for that year. The exemption from making a compulsory HELP, SSL, TSL or Financial Supplement repayment may be claimed on the Medicare levy variation declaration. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information, refer to Withholding from allowances . Leave loading If you pay leave loading as a lump sum, use Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding. Holiday pay, long service leave and employment termination payments Employees who continue working for you You must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment. For more information, see Withholding from leave payments for continuing employees . Employees who stop working for you This schedule does not cover any lump sum payments made to an employee who stops working for you. If an employee has unused annual leave, leave loading or long service leave, refer to Tax table for unused leave payments on termination of employment . Any other lump sum payments may be employment termination payments, refer to Tax table for employment termination payments . Do not withhold any amount for HELP, SSL, TSL or Financial Supplement debts from lump sum termination payments. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. To work out the employee's annual tax offset entitlement into a weekly, fortnightly, monthly or quarterly amount, refer to Tax offsets . Do not allow for any tax offsets if any of the following apply: • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. Medicare levy adjustment To claim the Medicare levy adjustment (available in certain situations), your employee must lodge a Medicare levy variation declaration with their Tax file number declaration. Some employees may be liable for an increased rate of the Medicare levy surcharge as a result of the income for surcharge purposes tests. They can lodge a Medicare levy variation declaration, requesting you to increase the amount to be withheld from their payments. Next step: Medicare levy adjustment For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. See also: • Use the Withholding look-up tool to quickly work out the amount to withhold . • Use the Withholding look-up tool to quickly work out the amount to withhold . Using this schedule You should use this schedule if you make payments to employees who are actors, variety artists and other entertainers who receive payments for their performances. Do not use this schedule if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following: • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. For these types of payments the Commissioner has varied the rate of withholding to 20% of the payment. For more information refer to Performing artists contracted to perform promotional activity . If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including lump sum payments. For all other relevant employees, refer to PAYG withholding Weekly tax table or Fortnightly tax table . Do not use this schedule for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding. For more information refer to Foreign resident entertainment, sports, construction and casino gaming activities . Next step: You can download a printable version of the Tax table for actors, variety artists and other entertainers (NAT 1023) in Portable Document Format (PDF). Working out the withholding amount This schedule is only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the formulas to calculate withholding amounts. To work out the amount you need to withhold using this schedule, you must: 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and the coefficients outlined in table A and table B . This section should be read with Statement of formulas for calculating amounts to be withheld . The formulas comprise linear equations of the form y = ax - b where: • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. Table A: Employee has claimed the tax-free threshold Coefficients where tax-free threshold claimed Weekly earnings (x) less than a b $443 0 0 $528 0.1520 67.4635 $660 0.2320 109.7327 $889 0.1680 67.4635 $1,602 0.2782 165.4423 $2,163 0.2760 161.9808 $4,326 0.3120 239.8654 $4,326 & over 0.3760 516.7885 Table B: Employee has not claimed the tax-free threshold Coefficients where tax-free threshold not claimed Weekly earnings (x) less than a b $90 0.1520 0.1520 $451 0.1874 3.2130 $1,165 0.2782 44.2476 $1,725 0.2760 41.7311 $3,889 0.3120 103.8657 $3,889 & over 0.3760 352.7888 • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. To work out withholding amounts using the formulas, you must: 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. If you pay your employees daily rather than per performance, the amount to withhold (including reductions for tax offsets) should be worked out on a daily basis. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4423 = $113.0331. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Therefore, the amount to withhold from each performance is $57. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4423 = $113.0331. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Therefore, the amount to withhold from each performance is $57. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4423 = $113.0331. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding look-up tool . The results obtained when using the coefficients in this schedule may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If an employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration . If your employee claims a tax offset, reduce the amount to be withheld from their earnings per performance by the value of the tax offset. The per performance value is the tax offset amount claimed divided by 52, divided by the number of performances per week. Round to the nearest dollar. Do not allow for any tax offsets if any of the following apply: • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. Withholding declarations An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see Claiming tax offsets . Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents). • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign resident tax rates Weekly tax rates Weekly earnings $ Weekly rate 0 to 1,729 32.5 cents for each dollar of earnings 1,730 to 3,460 $562 plus 37 cents for each $1 of earnings over $1,729 3,461 and over $1,202 plus 45 cents for each $1 of earnings over $3,460 • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents). • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-50 of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an individual to resume working for, or providing services to, you or any other entity. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including return to work payments. We have a calculator to help you work out the correct amount of tax to withhold from payments to most employees. To access the calculator, refer to Tax withheld calculator . Working out the withholding amount To work out the amount you need to withhold, multiply the amount of the return to work payment by 34.5% (32.5% + 2.0% Medicare levy). Example George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 34.5% × $18,000 = $6,210. Example George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 34.5% × $18,000 = $6,210. Rounding of withholding amounts Withholding amounts calculated should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Tax file number declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432), they have 28 days to give you their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment made to a resident employee and 45% from any payment made to a foreign resident employee (ignoring any cents) unless we tell you not to. For payments made on or after 1 July 2018 Withholding limit There is a withholding limit of 47% on tax withheld from any additional payments calculated using an annualised method. Applying this withholding limit may result in withholding not being sufficient to cover some employees' end of year tax liability. In these situations, an employee can ask their employer to increase their withholding for the remainder of the financial year. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953. It applies to certain withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 paid as a lump sum. Using this schedule Use this schedule if you make a payment of salary or wages which is: • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including back payments, commissions and bonuses or similar payments. Other payments you should use this tax table for These payments include back payments of: • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. Back payments (including lump sums in arrears) A back payment is a payment that was meant to have been made in a prior period. For example: • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. A back payment is distinct from a bonus, which is a payment made for recognition of performance including past performance. A bonus (or similar payment) can only be considered a back payment if you paid the bonus later than the time that it should have been paid. If you normally process payments in a pay period later than when the work is performed, for example, overtime payments paid with a time lag of one pay period, they are not considered back payments. These payments are treated as part of the normal pay cycle when paid and withholding is calculated on total earnings for that period. An overtime payment is only considered a back payment if it was meant to have been made in a prior pay period. Commissions Commissions are typically payments made as recognition of performance or service, and may be calculated as a percentage of the proceeds from a particular transaction or series of transactions. Bonuses and similar payments A bonus is usually made to an employee in recognition of performance or services, and may be calculated as a percentage of the proceeds from a particular business transaction. These payments may not necessarily be related to a particular period of work. A payment will be treated as similar to a bonus if it is of a one-off nature that does not relate to work performed in a particular period. Examples include: • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. Leave loading Payment of leave loading can also be regarded as a payment similar to a bonus, if it is made as a lump sum and not on a pro rata basis as leave is taken. If you pay leave loading on a pro rata basis, add it to earnings for the period to calculate withholding using the standard tax tables. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for Individuals ith us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. Terms we use Additional payments Additional payments include back payments (including lump sum payments in arrears), commissions, bonuses and similar payments. Normal earnings Normal earnings are gross taxable earnings and include all salary and wage income, taxable allowances, and overtime earnings for the current financial year. This includes any back payments previously made using Method B(i) . At the start of a financial year, an employee's normal earnings can be based on the last full pay period worked in the previous financial year. If an employee's pay fluctuates significantly, you can use an average of gross taxable earnings for the current financial year (or, if applicable, the previous financial year). If an employee has no current or past normal earnings (for example, the employee is newly employed), you can include expected future earnings in your calculations. This can be based on the employee's contracted or expected salary for the financial year. For the purposes of this table, normal earnings do not include employment termination payments or unused leave payments made on termination of employment. Average total earnings Average total earnings are the sum of all normal earnings paid in the current financial year, including current pay, plus any current year back payments if Method B(i) is used to calculate withholding. Then divide the total earnings by the number of pay periods to date (including the current pay period). Pay periods per financial year Pay periods per financial year refers to a total of 52 pay periods if paid weekly, 26 pay periods if paid fortnightly or 12 pay periods if paid monthly. No adjustments are required for a 53 week / 27 fortnight year. Withholding limit If your employee has a Higher Education Loan Program (HELP), Student Start-up Loan (SSL), Trade Support Loan (TSL) or Financial Supplement debt, see HELP, SSL, TSL, SFSS and additional payments . If you use Method A or Method B(ii), the amount of tax to be withheld from an additional payment is limited to a maximum of 47% of the additional payment. If the withholding amount calculated (including a HELP, SSL, TSL or Financial Supplement component) using Method A or Method B(ii) exceeds 47% of the additional payment being made, then the amount is reduced to be equal to 47% of that payment. The withholding limit applies to the additional payment only and not to normal earnings for the current pay period. For some employees, the withholding limit may result in their withholding amounts not being sufficient to cover their end-of-year tax liability, as their total earnings for the financial year may exceed the HELP, SSL, TSL or Financial Supplement repayment threshold or attract a higher rate of tax. Under these circumstances, your employee can arrange an upwards variation by entering into an agreement with you to vary the rate or amount of withholding. For more information about withholding variations, refer to: • For employers: Variations • For employees: Varying your PAYG withholding . • For employers: Variations • For employees: Varying your PAYG withholding . For more information about HELP, SSL, TSL and Financial Supplement repayment thresholds, see HELP, SSL, TSL and SFSS repayment thresholds and rates . Working out the withholding amount To work out the amount you need to withhold from an additional payment, you must use either Method A or Method B. Using Method B is more complex but produces a withholding amount that more closely approximates the actual tax payable. Calculations made using either method are acceptable to work out the withholding amount. If your calculation using either method results in a negative amount, you treat the result as nil. Using Method A Use this method for any additional payments made regardless of the financial year the additional payment applies to. This includes all back payments, commissions, bonuses or similar payments. This method calculates withholding by apportioning additional payments made in the current pay period over the number of pay periods in a financial year, and applying that average amount to the gross earnings in the current pay period. If you are paying a commission, bonus or similar payment for a defined period of less than 12 months, you can choose to calculate withholding by using the number of pay periods the payment relates to at step 3. For example, if a commission relates to four weeks and the employee is paid weekly, you divide the commission by four pay periods at step 3, rather than 52 pay periods. Method A instructions Step Instruction 1 Work out your employee's gross earnings excluding any additional payments for the current pay period. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings in step 1. 3 Add any additional payments to be made in the current pay period together and divide the total by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the gross earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount at step 6 by the number of pay periods used in step 3. 8 Multiply the additional payment being made in the current pay period by 47%. 9 Use the lesser amount of step 7 and step 8 for the withholding on the additional payment. Ignore any cents. 10 Work out the total PAYG withholding for the current pay period by adding the withholding on the additional payment (step 9) to the withholding on the gross earnings (step 2). Using Method B Use Method B(i) for any back payments applied to specific periods in the current financial year. Use Method B(ii) for either: • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. If you are making back payments applying to current and previous financial years, apportion the back payment between those years and then use the applicable method for each component to calculate withholding. If you are making multiple additional payments: • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, that is, you made an additional payment to the employee in a previous pay period, do not recalculate the withholding for the additional payment previously made. • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, that is, you made an additional payment to the employee in a previous pay period, do not recalculate the withholding for the additional payment previously made. B(i) Back payments applied to specific periods in the current financial year This method recalculates withholding for each pay period the back payment applies. Method B(i) instructions Step Instruction 1 Work out how much of the back payment applied to each earlier pay period in the current financial year. 2 For the first affected pay period, add the back payment relevant to that period to the normal earnings 1 previously paid to get total earnings for that period. 3 Use the relevant tax table to find the amount to be withheld from the total earnings for that period. 4 Subtract the amount previously withheld for the period from the amount at step 3. 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the back payment. 6 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 7 Work out the total PAYG withholding for the current pay period by adding the withholding on the back payment (step 5) to the withholding on the gross earnings (step 6). | 1 See Terms we use for the definition of normal earnings.: B(ii) Additional payments applied over the whole financial year This method calculates withholding by averaging all additional payments made in the current financial year over the number of pay periods in a financial year, and applying that to the average total earnings to date. Method B(ii) instructions Step Instruction 1 Calculate the average total earnings 2 paid to your employee over the current financial year to date. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from the average total earnings in step 1. 3 Add all additional payments made in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the average total earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount in step 6 by the number of pay periods used in step 3. 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7. 9 Multiply the additional payment being made in the current pay period by 47%. 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. 11 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). | 2 See Terms we use for the definition of average total earnings.: Commissions, bonuses or similar payments If a commission, bonus or similar payment relates to work your employee performed for more than one pay period (or for an undefined period), you calculate withholding by applying either Method A or Method B(ii). Do not use this schedule for payments for a single pay period. If the commission, bonus or similar payment relates to work your employee performed in a single pay period (for example, a week, a fortnight or a month) the amount is added to all their other earnings for the current period. Withholding is then calculated using the standard PAYG withholding tax tables. HELP, SSL, TSL, SFSS and additional payments If your employee has advised you they have a Higher Education Loan Program (HELP), Student Start-up Loan (SSL), Trade Support Loan (TSL) or Financial Supplement debt on their Tax file number declaration or Withholding declaration , you must also withhold from the additional payment using the relevant HELP/SSL/TSL or SFSS tax tables. You calculate the amounts you need to withhold from additional payments for HELP, SSL, TSL and SFSS by using the same method you used to calculate the PAYG withholding amount from the additional payment. For example, if you calculate the amount to be withheld from the additional payment using Method A, use the same method to calculate the amounts to be withheld for HELP, SSL, TSL and SFSS purposes. How do you calculate withholding on the additional payment if it is calculated separately to the HELP, SSL, TSL and SFSS components? If you calculate withholding separately, you need to make sure that the withholding limit in Method A and Method B(ii) applies to the combined total calculated for the additional payment and the HELP, SSL, TSL and SFSS components. For example, at step 9 in Method A you must combine the amounts from the two separate calculations used for step 7 before comparing it to the amount calculated at step 8. Next step: You can use the following schedule that combine PAYG withholding with HELP, SSL, TSL and SFSS instead of repeating the calculation separately for each component: • Statement of formulas for calculating HELP, SSL, TSL and SFSS components • Statement of formulas for calculating HELP, SSL, TSL and SFSS components The results obtained when using the coefficients in the above schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. Either calculation is acceptable. Copies of all the tax tables are available, refer to Tax tables . Variations If your employee has a withholding variation in place for the current financial year, you use one of the following to work out the amount of withholding from additional payments: • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. If your employee had a withholding variation in place at the time the additional payment accrued but the withholding variation is no longer in effect when the additional payment is made, it does not apply when working out the amount to withhold. If you need help to determine whether to use a withholding variation to work out the amount to withhold from an additional payment, phone us on 1300 360 221. Leave without pay For the purposes of this table, any periods where your employee has taken leave without pay do not affect the calculations outlined in each of the methods. For example, for Method A and Method B(ii), you are still required at step 3 to apportion all additional payments made by the total number of pay periods in a financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Superannuation income streams To work out the amount you need to withhold from the taxable component of back payments of super income streams (pensions and annuities), including lump sum payments in arrears, use either Method A or B. Payment summaries You must record back payments on your employee's payment summary. What payment summary you use depends on whether the back payments relate to a superannuation income stream or previous period of assessable foreign service. Use: • PAYG payment summary - individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream for super income stream payments • PAYG payment summary - foreign employment for payments related to a previous period of assessable foreign service. • PAYG payment summary - individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream for super income stream payments • PAYG payment summary - foreign employment for payments related to a previous period of assessable foreign service. For more information about payment summaries, refer to PAYG payment summaries and guidelines . Completing the individual non-business payment summary For payments accrued in the current financial year include the total: • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. Salary and wage income accrued before the current financial year For each payment accrued in a prior financial year, but not more than 12 months before the date of payment include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Other amounts accrued before the current financial year 3 For each payment accrued in a prior financial year of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued in a prior financial year of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Employee letter You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. Completing the superannuation income stream payment summary For payments accrued in the current financial year, include: • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' For payments accrued prior to the current financial year, include: • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' Payee letter You must also provide your payee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. Completing the foreign employment payment summary For salary and wage payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued in a prior financial year, but not more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. Employee letter You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. | 3 Refer to Other payments you should use this schedule for: Examples Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,600 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,600 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $390 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,600 + $17 $1,617 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $396 6 Subtract the amount at step 2 from the amount at step 5. = $396 - $390 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,600 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $96 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,600 + $17 $1,617 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $97 6 Subtract the amount at step 2 from the amount at step 5. = $97 - $96 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $390 • HELP withholding on gross earnings in the current pay period = $96 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $850 ($390 + $96 + $312 + $52). Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,600 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,600 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $390 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,600 + $17 $1,617 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $396 6 Subtract the amount at step 2 from the amount at step 5. = $396 - $390 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,600 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $96 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,600 + $17 $1,617 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $97 6 Subtract the amount at step 2 from the amount at step 5. = $97 - $96 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $390 • HELP withholding on gross earnings in the current pay period = $96 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $850 ($390 + $96 + $312 + $52). Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. • PAYG withholding on gross earnings in the current pay period = $390 • HELP withholding on gross earnings in the current pay period = $96 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 Example 1 uses both: • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2018 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2018 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $217 4 Subtract the amount previously withheld for the period from the amount at step 3. = $217 - $183 $34 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $34. $272 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $217 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $217 + $272 $489 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. HELP component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $22 4 Subtract the amount previously withheld for the period from the amount at step 3. = $22 - $20 $2 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $16. $16 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $16 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $22 + $16 $38 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $22 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $16 The total PAYG withholding is $527 ($217 + $22 + $272 + $16). • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2018 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2018 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $217 4 Subtract the amount previously withheld for the period from the amount at step 3. = $217 - $183 $34 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $34. $272 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $217 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $217 + $272 $489 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. HELP component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $22 4 Subtract the amount previously withheld for the period from the amount at step 3. = $22 - $20 $2 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $16. $16 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $16 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $22 + $16 $38 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $22 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $16 The total PAYG withholding is $527 ($217 + $22 + $272 + $16). • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $22 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $16 Example 2 uses: • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2018 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2018 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2016, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2018. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 / 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $296 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 / 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $328 6 Subtract the amount at step 2 from the amount at step 5. = $328 - $296 $32 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $296 10 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 8) to the withholding on the gross earnings (step 9). = $832 + $296 $1,128 • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2018 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2018 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2016, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2018. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 / 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $296 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 / 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $328 6 Subtract the amount at step 2 from the amount at step 5. = $328 - $296 $32 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $296 10 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 8) to the withholding on the gross earnings (step 9). = $832 + $296 $1,128 Example 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2017. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2017, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,800 to $5,600. His employer agreed that the increase would be backdated to 1 August 2017 and paid at the end of September 2018. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to August 2018) = $1,600 • a prior financial year (11 pay periods from 1 August 2017 to 30 June 2018) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,231 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,231 - $953 $278 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $278. $556 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). As Pablo has an accumulated Financial Supplement debt, his employer will need to calculate a withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $169 4 Subtract the amount previously withheld for the period from the amount at step 3. = $169 - $95 $74 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $74. $74 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). Method B(ii) - PAYG withholding component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,231 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,482 6 Subtract the amount at step 2 from the amount at step 5. = $1,482 - $1,231 $251 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $251 × 12 $3,012 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,012 - $0 $3,012 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $169 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $191 6 Subtract the amount at step 2 from the amount at step 5. = $191 - $169 $22 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $22 × 12 $264 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $264 - $0 $264 Withholding limit (including SFSS component) Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 47% $4,136 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. $3,276 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 Total PAYG withholding is $5,380 ($1,231 + $169 + $556 + $148 + $3,012 + $264). Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2017, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,800 to $5,600. His employer agreed that the increase would be backdated to 1 August 2017 and paid at the end of September 2018. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to August 2018) = $1,600 • a prior financial year (11 pay periods from 1 August 2017 to 30 June 2018) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,231 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,231 - $953 $278 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $278. $556 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). As Pablo has an accumulated Financial Supplement debt, his employer will need to calculate a withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $169 4 Subtract the amount previously withheld for the period from the amount at step 3. = $169 - $95 $74 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $74. $74 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). Method B(ii) - PAYG withholding component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,231 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,482 6 Subtract the amount at step 2 from the amount at step 5. = $1,482 - $1,231 $251 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $251 × 12 $3,012 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,012 - $0 $3,012 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $169 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $191 6 Subtract the amount at step 2 from the amount at step 5. = $191 - $169 $22 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $22 × 12 $264 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $264 - $0 $264 Withholding limit (including SFSS component) Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 47% $4,136 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. $3,276 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 Total PAYG withholding is $5,380 ($1,231 + $169 + $556 + $148 + $3,012 + $264). • the current financial year (2 pay periods from 1 July to August 2018) = $1,600 • a prior financial year (11 pay periods from 1 August 2017 to 30 June 2018) = $8,800. = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 Example 4 uses both: • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2018 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2018 - the calculations are made using scale 2, with tax-free threshold. • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2018 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2018 - the calculations are made using scale 2, with tax-free threshold. For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-90 of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an amount to an employee for unused leave on the termination of their employment or office. Unused leave payments on termination of employment or office include: • annual leave • holiday pay • leave loading • leave bonuses • long service leave. • annual leave • holiday pay • leave loading • leave bonuses • long service leave. Before calculating the amount to be withheld, you must work out if the payments are being made as a result of a genuine redundancy, invalidity or an early retirement scheme. For more information, refer to Withholding from unused leave payments on termination of employment . If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including unused leave payments on termination of employment. Working out the withholding amount When a TFN is provided The amount to withhold is calculated using the table below. If the post-17 August 1993 lump sum payment from normal termination is less than $300, you must withhold the lesser of the following: • the amount worked out using the table below • 32% of the payment. Withholding amounts for long service leave, annual leave and annual leave loading Payment type Reason Accrual dates Withholding rates Payment summary label Long service leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 32% A Annual leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A Annual leave loading Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A • the amount worked out using the table below • 32% of the payment. Rounding of withholding amounts Withholding amounts calculated by applying this table are rounded to the nearest dollar. Results ending in 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Marginal rate calculation To work out the marginal rate, you must: 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Normal gross earnings Normal gross earnings are all payments, except those relating to termination payments, received in the last full pay period of employment. This includes taxable allowances, overtime and bonuses. Therefore, your employee's normal gross earnings should be taken to be the earnings relating to the last full pay period worked. Where your employee's pay fluctuates significantly over a number of pay periods, we will accept an average of gross taxable earnings for the financial year to date over the number of pays received. Example The following example uses the Weekly tax table (NAT 1005) effective from 1 July 2018. Beth retires on 31 December 2018. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($1,155) $236 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50/52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at step 4 ($1,367) $310 6 Subtract the amount at step 1 from the amount at step 5 ($310 - $236) $74 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($74 x 52) $3,848 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,312 ($2,464 + $3,848). See Rounding of withholding amounts . The total amount to be withheld is then $6,548 ($236 withholding from normal earnings plus $6,312 withholding from long service leave). Example The following example uses the Weekly tax table (NAT 1005) effective from 1 July 2018. Beth retires on 31 December 2018. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($1,155) $236 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50/52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at step 4 ($1,367) $310 6 Subtract the amount at step 1 from the amount at step 5 ($310 - $236) $74 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($74 x 52) $3,848 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,312 ($2,464 + $3,848). See Rounding of withholding amounts . The total amount to be withheld is then $6,548 ($236 withholding from normal earnings plus $6,312 withholding from long service leave). When a TFN has not been provided If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 47% from the payment. If your employee is a foreign resident who has not provided you with their TFN, you must withhold 45% from the payment. If your employee believes that for their circumstances the amount you withhold will be too much, they may apply for a variation to reduce the amount of withholding. For more information refer to Varying your PAYG withholding Tax file number declaration Any Tax file number declaration your employee provides while they were working for you will only be effective: • for the period that they were working for you • 12 months after you make the last payment. • for the period that they were working for you • 12 months after you make the last payment. The coefficients in this schedule should be used together with the Statement of formulas for calculating amounts to be withheld . Use this statement of formulas for payments made from 1 July 2020 to 30 June 2021. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA. Using this schedule You should use this schedule if you develop your own payroll software package. Formulas and coefficients are used for calculating weekly withholding amounts for employees who have a: • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Trade Support Loan (TSL) debt. • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Trade Support Loan (TSL) debt. See also: • The Tax withheld calculator which can help you work out the correct amount of tax to withhold from payments to most employees. • You can download a printable version of Statement of formulas for calculating study and training support loans components (PDF, 325KB) . • The Tax withheld calculator which can help you work out the correct amount of tax to withhold from payments to most employees. • You can download a printable version of Statement of formulas for calculating study and training support loans components (PDF, 325KB) . Using a formula The withholding amounts for employees who have a study and training support loans debt can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and component rates outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the weekly study and training support loans component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. • y is the weekly study and training support loans component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. Study and training support loans component rates Tax-free threshold claimed or foreign resident Weekly earnings - x $ Component rate - a % 0 - 895.99 - 896.00 - 1,034.99 1.0 1,035.00 - 1,096.99 2.0 1,097.00 - 1,162.99 2.5 1,163.00 - 1,231.99 3.0 1,232.00 - 1,305.99 3.5 1,306.00 - 1,384.99 4.0 1,385.00 - 1,467.99 4.5 1,468.00 - 1,555.99 5.0 1,556.00 - 1,648.99 5.5 1,649.00 - 1,747.99 6.0 1,748.00 - 1,852.99 6.5 1,853.00 - 1,964.99 7.0 1,965.00 - 2,081.99 7.5 2,082.00 - 2,204.99 8.0 2,205.00 - 2,339.99 8.5 2,340.00 - 2,479.99 9.0 2,480.00 - 2,628.99 9.5 2,629.00 & over 10.0 No tax-free threshold claimed Weekly earnings - x $ Component rate - a % 0 - 545.99 - 546.00 - 684.99 1.0 685.00 - 746.99 2.0 747.00 - 812.99 2.5 813.00 - 881.99 3.0 882.00 - 955.99 3.5 956.00 - 1,034.99 4.0 1,035.00 - 1,117.99 4.5 1,118.00 - 1,205.99 5.0 1,206.00 - 1,298.99 5.5 1,299.00 - 1,397.99 6.0 1,398.00 - 1,502.99 6.5 1,503.00 - 1,614.99 7.0 1,615.00 - 1,731.99 7.5 1,732.00 - 1,854.99 8.0 1,855.00 - 1,989.99 8.5 1,990.00 - 2,129.99 9.0 2,130.00 - 2,278.99 9.5 2,279.00 & over 10.0 Calculating fortnightly, monthly or quarterly withholding amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. When to work out the study and training support loans component You will need to calculate the study and training support loans component when your employee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question on whether they have a: - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) - Trade Support Loan (TSL) debt • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $896 or more if paid weekly - $1,792 or more if paid fortnightly - $3,822.67 or more if paid monthly - $11,648 or more if paid quarterly. • answered yes to the question on whether they have a: - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) - Trade Support Loan (TSL) debt • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $896 or more if paid weekly - $1,792 or more if paid fortnightly - $3,822.67 or more if paid monthly - $11,648 or more if paid quarterly. - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) - Trade Support Loan (TSL) debt - $896 or more if paid weekly - $1,792 or more if paid fortnightly - $3,822.67 or more if paid monthly - $11,648 or more if paid quarterly. If your employee has not claimed the tax-free threshold, the study and training support loans component is calculated on earnings of: • $546 or more if paid weekly • $1,092 or more if paid fortnightly • $2,366 or more if paid monthly • $7,098 or more if paid quarterly. • $546 or more if paid weekly • $1,092 or more if paid fortnightly • $2,366 or more if paid monthly • $7,098 or more if paid quarterly. You must withhold the study and training support loans component from all your employee's earnings, including taxable allowances, bonuses and commissions. Examples 8. Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. STSL = $1,095.99 × 2% = $22.00 rounded to the nearest dollar. 9. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 ÷ 2, ignoring cents and adding 99 cents). Weekly STSL component = $1,177.99 × 3% = $35.00 rounded to the nearest dollar. Fortnightly STSL component = $70.00 ($35.00 × 2). 10. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3 ÷ 13, ignoring cents and adding 99 cents). Weekly STSL component = $1,266.99 × 3.5% = $44.00 rounded to the nearest dollar. Monthly STSL component = $191.00 ($44.00 × 13 ÷ 3, rounded to the nearest dollar). 8. Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. STSL = $1,095.99 × 2% = $22.00 rounded to the nearest dollar. 9. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 ÷ 2, ignoring cents and adding 99 cents). Weekly STSL component = $1,177.99 × 3% = $35.00 rounded to the nearest dollar. Fortnightly STSL component = $70.00 ($35.00 × 2). 10. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3 ÷ 13, ignoring cents and adding 99 cents). Weekly STSL component = $1,266.99 × 3.5% = $44.00 rounded to the nearest dollar. Monthly STSL component = $191.00 ($44.00 × 13 ÷ 3, rounded to the nearest dollar). Do not withhold any amount for study and training support loans debts from lump sum termination payments. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided at tax tables . The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Coefficients to work out the weekly amounts to withhold including the study and training support loans component Your employee's total withholding, including the study and training support loans component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a study and training support loans debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the study and training support loans component and one will not - for example, name one 'scale 2' and the other 'scale 22'. The study and training support loans component does not apply if the employee has not provided a tax file number (TFN). For scales without the study and training support loans component, refer to Statement of formulas for calculating amounts to be withheld . Where tax-free threshold not claimed in Tax file number declaration - Scale 1 With study and training support loans debt Weekly earnings (x) less than $ a b 72 0.1900 0.1900 361 0.2342 3.2130 546 0.3477 44.2476 685 0.3577 44.2476 747 0.3677 44.2476 813 0.3727 44.2476 882 0.3777 44.2476 932 0.3827 44.2476 956 0.3800 41.7311 1035 0.3850 41.7311 1118 0.3900 41.7311 1206 0.3950 41.7311 1299 0.4000 41.7311 1380 0.4050 41.7311 1398 0.4500 103.8657 1503 0.4550 103.8657 1615 0.4600 103.8657 1732 0.4650 103.8657 1855 0.4700 103.8657 1990 0.4750 103.8657 2130 0.4800 103.8657 2279 0.4850 103.8657 3111 0.4900 103.8657 3111 & over 0.5700 352.7888 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 With study and training support loans debt Weekly earnings (x) less than $ a b 355 - - 422 0.1900 67.4635 528 0.2900 109.7327 711 0.2100 67.4635 896 0.3477 165.4423 1035 0.3577 165.4423 1097 0.3677 165.4423 1163 0.3727 165.4423 1232 0.3777 165.4423 1282 0.3827 165.4423 1306 0.3800 161.9808 1385 0.3850 161.9808 1468 0.3900 161.9808 1556 0.3950 161.9808 1649 0.4000 161.9808 1730 0.4050 161.9808 1748 0.4500 239.8654 1853 0.4550 239.8654 1965 0.4600 239.8654 2082 0.4650 239.8654 2205 0.4700 239.8654 2340 0.4750 239.8654 2480 0.4800 239.8654 2629 0.4850 239.8654 3461 0.4900 239.8654 3461 & over 0.5700 516.7885 Foreign residents - Scale 3 With study and training support loans debt Weekly earnings (x) less than $ a b 896 0.3250 0.3250 1035 0.3350 0.3250 1097 0.3450 0.3250 1163 0.3500 0.3250 1232 0.3550 0.3250 1306 0.3600 0.3250 1385 0.3650 0.3250 1468 0.3700 0.3250 1556 0.3750 0.3250 1649 0.3800 0.3250 1730 0.3850 0.3250 1748 0.4300 77.8846 1853 0.4350 77.8846 1965 0.4400 77.8846 2082 0.4450 77.8846 2205 0.4500 77.8846 2340 0.4550 77.8846 2480 0.4600 77.8846 2629 0.4650 77.8846 3461 0.4700 77.8846 3461 & over 0.5500 354.8077 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 With study and training support loans debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 896 0.3277 165.4423 1035 0.3377 165.4423 1097 0.3477 165.4423 1163 0.3527 165.4423 1232 0.3577 165.4423 1282 0.3627 165.4423 1306 0.3600 161.9808 1385 0.3650 161.9808 1468 0.3700 161.9808 1556 0.3750 161.9808 1649 0.3800 161.9808 1730 0.3850 161.9808 1748 0.4300 239.8654 1853 0.4350 239.8654 1965 0.4400 239.8654 2082 0.4450 239.8654 2205 0.4500 239.8654 2340 0.4550 239.8654 2480 0.4600 239.8654 2629 0.4650 239.8654 3461 0.4700 239.8654 3461 & over 0.5500 516.7885 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 With study and training support loans Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 713 0.3277 165.4423 891 0.3777 201.1048 896 0.3377 165.4425 1035 0.3477 165.4425 1097 0.3577 165.4425 1163 0.3627 165.4425 1232 0.3677 165.4425 1282 0.3727 165.4425 1306 0.3700 161.9810 1385 0.3750 161.9810 1468 0.3800 161.9810 1556 0.3850 161.9810 1649 0.3900 161.9810 1730 0.3950 161.9810 1748 0.4400 239.8656 1853 0.4450 239.8656 1965 0.4500 239.8656 2082 0.4550 239.8656 2205 0.4600 239.8656 2340 0.4650 239.8656 2480 0.4700 239.8656 2629 0.4750 239.8656 3461 0.4800 239.8656 3461 & over 0.5600 516.7887 Withholding amounts including the study and training support loans component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and study and training support loans tax tables. The differences result from the rounding of components. Use for payments to low income aged persons and pensioners For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. See also: • Use the Withholding look-up tool to quickly work out the amount to withhold . • Use the Withholding look-up tool to quickly work out the amount to withhold . Using this schedule You should use this schedule if you make payments to: • seniors and pensioners who, at the end of the relevant financial year, are 65 years and six months of age or older (for example, to be eligible for the year ending 30 June 2019, an employee must be born on or before 31 December 1953). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. • seniors and pensioners who, at the end of the relevant financial year, are 65 years and six months of age or older (for example, to be eligible for the year ending 30 June 2019, an employee must be born on or before 31 December 1953). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. This schedule applies to weekly payments including: • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. This schedule can only apply if the employee has provided you with either: • a Withholding declaration answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners answering yes to questions 4, 5 and 6. • a Withholding declaration answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners answering yes to questions 4, 5 and 6. See also: • You can download a printable version of Tax table for seniors and pensioners (NAT 4466) in Portable Document Format (PDF). • For super income stream payments, you must also use Tax table for superannuation income streams to calculate withholding. • You can download a printable version of Tax table for seniors and pensioners (NAT 4466) in Portable Document Format (PDF). • For super income stream payments, you must also use Tax table for superannuation income streams to calculate withholding. Working out the withholding amount 1. Calculate your employee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from step 1 into the Withholding look-up tool , as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your employee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your employee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. Example An employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool . If the employee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). 1. Calculate your employee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from step 1 into the Withholding look-up tool , as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your employee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your employee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. Example An employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool . If the employee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). Calculating fortnightly or monthly withholding amounts First calculate the weekly equivalent of fortnightly or monthly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly or monthly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. You should read this section with Statement of formulas for calculating amounts to be withheld . If you have developed your own payroll software package, you can use the following formulas and the coefficients outlined below. The formulas comprise linear equations of the form y = ax - b, where: • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. If no TFN is provided, ignore cents when you calculate withholding amounts. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the withholding amounts obtained using the Withholding look-up tool . You should only use such software if it produces the exact amounts. Values of the coefficients a and b for each set of formulas Single Weekly earnings(x) less than a b $580 0.0000 0.0000 $620 0.1900 110.3481 $668 0.3150 187.9418 $711 0.4150 254.7841 $835 0.5527 352.7630 $963 0.4727 285.9214 $1,282 0.3477 165.4431 $1,730 0.3450 161.9808 $3,461 0.3900 239.8654 $3,461 & over 0.4700 516.7885 Illness-separated Weekly earnings(x) less than a b $561 0.0000 0.0000 $601 0.1900 106.6942 $668 0.3150 181.8841 $711 0.4150 248.7264 $835 0.5527 346.7053 $915 0.4727 279.8638 $1,282 0.3477 165.4431 $1,730 0.3450 161.9808 $3,461 0.3900 239.8654 $3,461 & over 0.4700 516.7885 Member of a couple Weekly earnings(x) less than a b $517 0.0000 0.0000 $557 0.1900 98.2712 $668 0.3150 167.9202 $711 0.4150 234.7625 $803 0.5527 332.7413 $835 0.4277 232.2846 $1,282 0.3477 165.4431 $1,730 0.3450 161.9808 $3,461 0.3900 239.8654 $3,461 & over 0.4700 516.7885 Medicare levy parameters Weekly earnings threshold 668 Weekly earnings shade-in threshold 835 Medicare levy family threshold 48,385 Weekly family threshold divisor 52 Additional child 3,406 Shading out point multiplier 0.1000 Shading out point divisor 0.0800 Weekly levy adjustment factor 668.4200 Medicare levy 0.0200 Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. When your employee has a HELP, SSL, TSL or Financial Supplement debt If your employee has a HELP, SSL, TSL or Financial Supplement debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Work it out To calculate additional withholding amounts for: • HELP, SSL or TSL debts - refer to HELP/SSL/TSL weekly tax table • Financial Supplement debts - refer to SFSS weekly tax table . • HELP, SSL or TSL debts - refer to HELP/SSL/TSL weekly tax table • Financial Supplement debts - refer to SFSS weekly tax table . Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information, refer to Withholding from allowances . Leave loading If you pay leave loading as a lump sum, you need to use Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to the earnings for that period to calculate withholding. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must give you a Withholding declaration. To work out your employee's annual tax offset entitlement into a weekly value, use the Ready reckoner for tax offsets . Deduct this amount from the amount shown in column 2, 3 or 4 of the Withholding look-up tool . Ready reckoner for tax offsets Tax offset entitlement - weekly value Amount claimed $ Weekly value $ 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - 20 - 30 1.00 40 1.00 50 1.00 57 1.00 60 1.00 70 1.00 80 2.00 90 2.00 100 2.00 200 4.00 300 6.00 338 6.00 400 8.00 500 10.00 600 11.00 700 13.00 800 15.00 850 16.00 900 17.00 1000 19.00 1100 21.00 1173 22.00 1200 23.00 1300 25.00 1400 27.00 1500 29.00 1600 30.00 1700 32.00 1750 33.00 1800 34.00 1900 36.00 2000 38.00 2500 48.00 2535 48.00 3000 57.00 If the exact tax offset amount claimed is not shown in the ready reckoner, you add the values for an appropriate combination. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Withholding declarations An employee can use the Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding. For more information on tax offsets, refer to Claiming tax offsets . Employees can also use a Withholding declaration to advise you of changes to their situation that may vary the amount you need to withhold. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt (or changes to them) • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt (or changes to them) • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Medicare levy adjustments To claim the Medicare levy adjustment (available to some low income earners with dependants), an employee must lodge a Medicare levy variation declaration with their Tax file number declaration. For instructions on how to work out the Medicare levy adjustment, refer to Medicare levy adjustment weekly tax table . For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(b) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an individual an amount that is either: • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including employment termination payments. See also: • Taxation of termination payments for information about ETPs for employers and employees. • Delayed termination payments • Taxation of termination payments for information about ETPs for employers and employees. • Delayed termination payments Employment termination payments An ETP is a lump sum payment you make: • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). ETPs include lump sum payments paid upon resignation, retirement or death. A payment from a super fund is not an ETP. A payment must generally be made within 12 months of termination to qualify as an ETP. A payment made outside 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. Tax treatment of ETPs ETPs can comprise of two different components: • a tax-free component • a taxable component. • a tax-free component • a taxable component. You only withhold tax from the taxable component. Depending on the type of ETP, the concessional tax treatment may be limited to the smaller of: • the ETP cap • the whole-of-income cap. • the ETP cap • the whole-of-income cap. The top rate of tax applies to amounts paid in excess of these caps. The ETP cap amount for the 2018-19 income year is $205,000. This amount is indexed annually. The whole-of-income cap amount for the 2018-19 income year is $180,000. This amount is not indexed. This cap is reduced by any other taxable income payments your employee receives in the income year - for example, salary or wages you have paid to your employee. In some cases, you may need to include an ETP in the taxable payments when working out the whole-of-income cap. The ETP payment summary has an ETP code that you use to describe the type of ETP and which cap has been applied to it. Find out about: • Payment summaries for more information about ETP codes • Taxation of termination payments • Payment summaries for more information about ETP codes • Taxation of termination payments ETP caps The following table lists the types of ETPs subject to withholding and the applicable cap for each type of payment. Applicable caps for ETPs subject to withholding Column 1 ETP cap only applies to: Column 2 Smaller of the ETP cap or whole-of-income cap applies to: a payment made under an early retirement scheme that exceeds the tax-free limit * (only the amount in excess of the limit is an ETP) a 'golden handshake' whether paid under: • contract • industrial award obligation • recognition of prior service a genuine redundancy payment that exceeds the tax-free base limit and for each complete year of service limit * (only the amount in excess of the limit is an ETP) a non-genuine redundancy payment a payment made because of the employee's permanent disability severance pay compensation payment for personal injury a gratuity compensation for unfair dismissal a payment in lieu of notice compensation for harassment a payment for unused sick leave compensation for discrimination a payment for unused rostered days off lump sum payments paid on the death of an employee. an ETP not covered in column 1. * The tax-free base limit for the 2018-19 income year is $10,399 plus $5,200 for each year of completed year of service. • contract • industrial award obligation • recognition of prior service * The tax-free base limit for the 2018-19 income year is $10,399 plus $5,200 for each year of completed year of service. For payments in column 2 both caps are considered and the smaller cap applies. Withholding will be made at the top rate of tax on the amount over the smallest cap. Find out about: • Working out the withholding amount • Working out the withholding amount Steps to work out smallest cap Follow these steps to work out the smaller of the ETP cap and whole-of-income cap. Step Action 1 Add up all taxable payments you made to your employee (excluding the ETP). 2 Subtract the step 1 result amount from $180,000. 3 The result from step 2 is the calculated whole-of-income cap. 4 Compare the calculated whole-of-income cap from step 3 and the ETP cap amount of $205,000 for 2018-19 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there have been multiple payments for the same termination). 5 If both caps are equal, use the whole-of-income cap. The smallest of the two caps at step 4 is the cap to apply to the ETP taxable component. Multiple payments for same termination For various reasons, ETPs may be made in more than one instalment. Payments made after the initial payment subject to the ETP cap, will attract a lower ETP cap. This is because the cap amount is reduced by the amount of all previous payments for the same termination. Lump sum payments that are not ETPs may also be subject to PAYG withholding. Use the applicable tax table to work out the amount to be withheld from these payments. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. See also: • Tax table for unused leave payments on termination of employment for unused annual leave, leave loading or long service leave payments. • Tax table for unused leave payments on termination of employment for unused annual leave, leave loading or long service leave payments. Death benefit ETPs A death benefit termination payment is received by a person after another person's death, in consequence of termination of the other person's employment. The amount you withhold depends on a number of factors including whether the payment is made: • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. Use table A to work out how much to withhold. Find out about: • Deceased estates and their tax obligations • Deceased estates and their tax obligations Working out the withholding amount An ETP can be made up of a tax-free component and taxable component. You must withhold an amount from the taxable component, including death benefit ETPs. Do not withhold from the tax-free component of the ETP. If your employee who is receiving an ETP has given you their tax file number (TFN) on a Tax file number declaration, use table A to work out how much to withhold. A Tax file number declaration remains effective for 12 months after you make the last payment to them. Withholding amounts calculated by applying table A are rounded to the nearest dollar. Results ending in 50 cents are rounded upwards. If the payment is to be made to a foreign resident you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found at Australian Tax Treaties . If the ETP is assessable only in the other country because of the treaty, then no withholding is required. If a foreign resident's ETP is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in table A to exclude the Medicare levy of 2%. Find out about: • Taxation of termination payments for information about ETP components. • Tax file number declaration • What are tax treaties? • Taxation of termination payments for information about ETP components. • Tax file number declaration • What are tax treaties? When a TFN has not been provided You must withhold 47% from the taxable component of an ETP you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Examples Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using table A , works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing result from step 2 against ETP cap amount of $205,000. Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts above the whole-of-income cap of $96,000. As whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris is younger than his preservation age . He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines smallest cap by comparing result from step 2 against ETP cap amount of $205,000. Whole-of- income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 x 32%) plus $9,400 ($20,000 x 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit * as $4,279. This is calculated as follows: $40,678 less $36,399 due to the 5 years of service [$10,399 base limit plus $26,000 (5 x $5,200)]. The amount of $4,279 is an ETP. Using table A , his employer works out that only the ETP cap applies. Alec is under preservation age , so MacroBiz withholds $1,369 (32% of $4,279). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines smallest cap by comparing result from step 2 against ETP cap of $200,721 (ETP cap $205,000 for 2018-19 less the $4,279 ETP). Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $1,369 from the $4,279 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. * For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Table A: Withholding rates for ETPs Income component derived by your employee in the income year Age of person at the end of the income year that the payment is received Component subject to PAYG withholding Rate of withholding Cap to apply Life benefit ETP - taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Under preservation age Up to the ETP cap amount 32% ETP cap Preservation age or over Up to the ETP cap amount 17% ETP cap All ages Amount above the ETP cap amount 49% ETP cap Life benefit ETP - taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Under preservation age Up to the relevant cap amount 32% Smallest of ETP cap and whole-of-income cap Preservation age or over Up to the relevant cap amount 17% Smallest of ETP cap and whole-of-income cap All ages Amount above the relevant cap amount 49% Smallest of ETP cap and whole-of-income cap Death benefit ETP paid to non-dependants - taxable component All ages Up to the ETP cap amount 32% ETP cap Amount above the ETP cap amount 49% ETP cap Death benefit ETP paid to dependants - taxable component All ages Up to the ETP cap amount Nil ETP cap Amount above the ETP cap amount 49% ETP cap Death benefit ETP paid to a trustee of a deceased estate Nil Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using table A , works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing result from step 2 against ETP cap amount of $205,000. Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts above the whole-of-income cap of $96,000. As whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris is younger than his preservation age . He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines smallest cap by comparing result from step 2 against ETP cap amount of $205,000. Whole-of- income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 x 32%) plus $9,400 ($20,000 x 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit * as $4,279. This is calculated as follows: $40,678 less $36,399 due to the 5 years of service [$10,399 base limit plus $26,000 (5 x $5,200)]. The amount of $4,279 is an ETP. Using table A , his employer works out that only the ETP cap applies. Alec is under preservation age , so MacroBiz withholds $1,369 (32% of $4,279). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines smallest cap by comparing result from step 2 against ETP cap of $200,721 (ETP cap $205,000 for 2018-19 less the $4,279 ETP). Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $1,369 from the $4,279 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. * For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Additional information The ETP cap amount for the 2018-19 income year is $205,000. The amount is indexed annually. The whole-of-income cap amount for the 2018-19 income year and future years is $180,000. This amount is not indexed. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, phone us on 13 10 20. If an ETP will be paid to the trustee of a deceased estate, no amount should be withheld. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Delayed termination payments Generally, a payment must be made within 12 months of termination to qualify as an ETP. A payment made after 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. A delayed termination payment is not treated as an ETP. It must be reported in 'Gross payments' in the employee's PAYG payment summary - individual non-business. When a TFN is provided If your employee has given you their TFN, withhold an amount equal to 32% from the payment. Withholding amounts are rounded to the nearest dollar once calculated. Results ending in 50 cents are rounded to the next higher dollar. When a TFN has not been provided You must withhold 47% from the payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Preservation age The withholding amount varies depending on whether the employee has reached their preservation age by the end of the income year in which when the payment is made. Preservation age is determined using your employee's date of birth. For example, if your employee was born on 1 October 1962, they will reach their preservation age of 58 on 1 October 2018 for the 2018-19 income year. The table below will help with this: Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Payment summaries You must provide your employee with one or more PAYG payment summary - employment termination payment forms within 14 days of making an ETP. The payment summary now includes an ETP code that you use to describe the type of payment, and determines which cap, ETP cap or whole-of-income cap is applied. Below is a table showing the type of ETPs and which code applies: Life benefit ETP Code Description R ETP because of: • early retirement scheme • genuine redundancy • invalidity compensation for: • personal injury • unfair dismissal • harassment • discrimination O Other ETP not described by R, for example, golden handshake, gratuity, payment in lieu of notice, payment for unused sick leave, payment for unused rostered days off. • early retirement scheme • genuine redundancy • invalidity compensation for: • personal injury • unfair dismissal • harassment • discrimination • personal injury • unfair dismissal • harassment • discrimination Multiple payments for same termination Code Description S This is a code R payment. You made one of the following payments to your employee in a previous income year for the same termination: a code R payment a code O payment a transitional termination payment P This is a code O payment and you made one of the following payments to your employee in a previous income year for the same termination: a code R payment a code O payment a transitional termination payment. a code R payment a code O payment a transitional termination payment a code R payment a code O payment a transitional termination payment. Death benefit ETP Code Description D Death benefit ETP paid to a dependant of the deceased B Death benefit ETP paid to a non-dependant of the deceased. You made a termination payment to the non-dependant in a previous income year for the same termination N Death benefit ETP paid to a non-dependant of the deceased T Death benefit ETP paid to a trustee of the deceased estate. Transitional termination payments were certain ETPs paid to an employee under an employment contract entered into before 10 May 2006. They were taxed concessionally if paid before 1 July 2012. Find out about: • PAYG payment summaries and guidelines - payment summaries can also be printed using software that conforms with ATO reporting specifications • Software developers homepage for more details and reporting specifications • Taxation of termination payments for information about transitional ETPs. • PAYG payment summaries and guidelines - payment summaries can also be printed using software that conforms with ATO reporting specifications • Software developers homepage for more details and reporting specifications • Taxation of termination payments for information about transitional ETPs. For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(a) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you make a super lump sum payment to an individual. This schedule also provides information on the withholding requirements when an untaxed element of super interest is rolled over. Super lump sums A super lump sum payment includes a: • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). A super lump sum may be paid from a super fund, approved deposit fund (ADF) or a retirement savings account (RSA). Components of a super lump sum Before you can work out the withholding amount, you must calculate the components of the super lump sum. A super lump sum may have two components: • a tax-free component • a taxable component which can include an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • a tax-free component • a taxable component which can include an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). You do not withhold from the tax-free component. Working out the withholding amount You must calculate the amount to withhold by applying the rates set out in table A if your payee: • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. These rates include the Medicare levy of 2%. If the payment is to be made to a foreign resident you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found in the Australian Tax Treaties table. If, because of the treaty, the super lump sum is assessable only in the other country, then no withholding is required. If a foreign resident's super lump sum is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in table A to exclude the Medicare levy of 2%. Different withholding rates apply for temporary residents who request a departing Australia superannuation payment. Phone us on 13 10 20 or follow the link below. Find out more: • Australian Tax Treaties • Departing Australia superannuation payment • Australian Tax Treaties • Departing Australia superannuation payment Payments not subject to PAYG withholding The following super lump sums are not subject to PAYG withholding: • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. When a TFN has not been provided Different withholding rates apply where the payee of the super lump sum has not provided you with their TFN before the payment is made. Paid to an Australian resident • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). Paid to a foreign resident Check if there is a tax treaty with the payee's country of residence. If the super lump sum is assessable in the other country, no withholding is required. If the super lump sum is assessable in Australia, use the following withholding rates: • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. Find out about: • What are tax treaties? • What are tax treaties? Rollovers If the person entitled to receive the super lump sum asks you to roll over their benefit, you are generally not required to withhold from any of the rolled-over amount. However, if the rollover benefit consists of an untaxed element that exceeds the untaxed plan cap you are required to withhold at the following rates: • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 49%. • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 49%. A super lump sum death benefit cannot be rolled over - whether paid to dependants or non-dependants. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.550 million which consists wholly of an untaxed element. The untaxed plan cap amount for 2018-19 is $1.490 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,480,000 (no withholding required) • above the untaxed plan cap = $70,000 ($1,550,000 - $1,480,000) • from $70,000 = $32,900 ($70,000 x 47%). The net rollover of $1,517,100 ($1,550,000 - $32,900) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. You are also required to provide a statement to the member with 30 days of the rollover. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.550 million which consists wholly of an untaxed element. The untaxed plan cap amount for 2018-19 is $1.490 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,480,000 (no withholding required) • above the untaxed plan cap = $70,000 ($1,550,000 - $1,480,000) • from $70,000 = $32,900 ($70,000 x 47%). The net rollover of $1,517,100 ($1,550,000 - $32,900) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. You are also required to provide a statement to the member with 30 days of the rollover. • up to the untaxed plan cap = $1,480,000 (no withholding required) • above the untaxed plan cap = $70,000 ($1,550,000 - $1,480,000) • from $70,000 = $32,900 ($70,000 x 47%). Find out about: • SuperStream • Untaxed plan cap • SuperStream • Untaxed plan cap Table A: Withholding rates for super lump sums Type of payment and tax component Age of person at the date the payment is received Amount subject to PAYG withholding Rate of withholding Member benefit - taxed element of the taxable component Under preservation age Whole amount 22% Preservation age to 59 years Amount up to low rate cap Nil Amount above the low rate cap 17% 60 years and above Whole amount Nil Member benefit - untaxed element of the taxable component Under preservation age Amount up to untaxed plan cap 32% Amount above untaxed plan cap 49% Preservation age to 59 years Amount up to low rate cap 17% Amount above the low rate cap up to the untaxed plan cap 32% Amount above untaxed plan cap 49% 60 years and above Amount up to untaxed plan cap 17% Amount above untaxed plan cap 49% Member benefit - total of preserved benefits is less than $200 Any age Nil - amount is non-assessable, non-exempt income N/A Member benefit - terminal medical condition payment Any age Nil - amount is non-assessable, non-exempt income N/A Death benefit paid to a dependant - taxed and untaxed elements of the taxable component Any age Nil - amount is non-assessable, non-exempt income N/A Death benefit paid to a non-dependant - taxed element of the taxable component Any age Whole amount 17% Death benefit paid to a non-dependant - untaxed element of the taxable component Any age Whole amount 32% Death benefit paid to the trustee of the deceased estate Any age None Nil non-assessable, non-exempt income non-assessable, non-exempt income non-assessable, non-exempt income Additional information Low rate cap: For the 2018-19 income year, the low rate cap is $205,000 and is indexed annually. The low rate cap is: • in relation to super lump sums paid to an individual who has reached their preservation age, the maximum amount of the taxable component that is allowed the lowest rate of tax • a lifetime limit • allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. • in relation to super lump sums paid to an individual who has reached their preservation age, the maximum amount of the taxable component that is allowed the lowest rate of tax • a lifetime limit • allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. Untaxed plan cap: For the 2018-19 income year, the untaxed plan cap is $1,480,000 and is indexed annually. For the low rate cap or the untaxed plan cap in prior years, phone us on 13 10 20 or visit Super . Lump sum less than $200: There is no withholding required from the whole amount if it is paid by a regulated super fund, complying ADF or RSA provider as a super lump sum and it is the payee's entire benefit. A terminal medical condition exists if: • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. The certification period is 24 months from the date of certification. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning defined in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning defined in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, phone us on 13 10 20. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Example: Super lump sum made by a super provider from a taxed element. Heather and Dean are members of the AAFund super fund. They are 59 and 61 years old respectively. They have decided to retire and take some of their super as a lump sum. The preservation age for both of them is 55. According to their entitlements, Heather and Dean will both receive a super lump sum of $250,000 from AAFund. Each super lump sum has a tax-free component of $30,000 and a taxable component of $220,000. Heather and Dean have previously provided their respective TFNs to AAFund. AAFund does not need to withhold from the tax-free component of $30,000, but must withhold an amount from the taxable component of $220,000. The taxable component of the super lump sum paid by AAFund is wholly made up of taxed elements. Amount to withhold for Heather: As Heather is over her preservation age but is still under 60, she is entitled to the low rate cap. a. Amount up to low rate cap = $205,000 (2018-19 income year cap amount) b. Amount above low rate cap = $15,000 ($220,000 - $205,000) c. Amount to withhold from $15,000 = $2,550 (17% of $15,000) Note: The low rate cap is indexed annually. Amount to withhold for Dean: As Dean is over 60 years old, no part of his super lump sum payment is subject to withholding. Example: Super lump sum made by a super provider from a taxed element. Heather and Dean are members of the AAFund super fund. They are 59 and 61 years old respectively. They have decided to retire and take some of their super as a lump sum. The preservation age for both of them is 55. According to their entitlements, Heather and Dean will both receive a super lump sum of $250,000 from AAFund. Each super lump sum has a tax-free component of $30,000 and a taxable component of $220,000. Heather and Dean have previously provided their respective TFNs to AAFund. AAFund does not need to withhold from the tax-free component of $30,000, but must withhold an amount from the taxable component of $220,000. The taxable component of the super lump sum paid by AAFund is wholly made up of taxed elements. Amount to withhold for Heather: As Heather is over her preservation age but is still under 60, she is entitled to the low rate cap. a. Amount up to low rate cap = $205,000 (2018-19 income year cap amount) b. Amount above low rate cap = $15,000 ($220,000 - $205,000) c. Amount to withhold from $15,000 = $2,550 (17% of $15,000) Note: The low rate cap is indexed annually. Amount to withhold for Dean: As Dean is over 60 years old, no part of his super lump sum payment is subject to withholding. a. Amount up to low rate cap = $205,000 (2018-19 income year cap amount) b. Amount above low rate cap = $15,000 ($220,000 - $205,000) c. Amount to withhold from $15,000 = $2,550 (17% of $15,000) Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1962, they will reach their preservation age of 58 on 1 October 2018. The table below will help with this: Preservation age Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Payment summaries You must provide a PAYG payment summary - superannuation lump sum to the recipient of the super lump sum within 14 days of making a lump sum payment. Payment summaries can also be printed using software that conforms to ATO reporting specifications. For information and reporting specifications visit Software developers . For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(a) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you make a payment of a super income stream, including a: • account-based super income streams - including death benefit income streams • capped defined benefit income streams - including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams • account-based super income streams - including death benefit income streams • capped defined benefit income streams - including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams Super income streams A super income stream is a series of regular payments from a superannuation provider when the payee has satisfied a condition of release. These regular payments can be paid weekly, fortnightly, monthly, quarterly, or annually. A super income stream may be: • an account-based super income stream • a capped defined benefit income stream which include a - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017. • an account-based super income stream • a capped defined benefit income stream which include a - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017. - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017. Note: a commutation of an income stream is not a super income stream payment. It is a super lump sum. Defined benefit income cap The general defined benefit income cap is $100,000 and is subject to indexation. The defined benefit income cap may be reduced below $100,000, depending on the payee's circumstances. See also: • Conditions of release • Taxation Ruling TR 2013/5: When a super income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums • Super changes • Super changes for APRA-regulated funds • Varying your PAYG withholding • Conditions of release • Taxation Ruling TR 2013/5: When a super income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums • Super changes • Super changes for APRA-regulated funds • Varying your PAYG withholding Components of a super income stream Before you can work out the withholding amount, you must calculate the components of the super income stream. A super income stream may have two components: • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • the tax-free component • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • the tax-free component - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% for residents, and 45% for foreign residents, if a super income stream payment is made to your payee and they: • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN or have made an enquiry with us. • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. When not to apply the no-TFN withholding rate Do not apply the no-TFN withholding rate: • to the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years old or over and the total of these amounts is below their defined benefit income cap • to the taxed element of an account-based super income stream where the payee is 60 years or over. • to the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years old or over and the total of these amounts is below their defined benefit income cap • to the taxed element of an account-based super income stream where the payee is 60 years or over. In these circumstances no withholding is required. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Working out the withholding amount Factors to consider when working out the withholding amount include: • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the Cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the Cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. Payments to Australian residents This schedule is divided into five parts. The amount required to be withheld from a super income stream is dependent on the type of super income stream you pay. • Account-based super income stream - use part A • Capped defined benefit income stream and - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a death benefit (reversionary) capped defined benefit income stream and the deceased was 60 years old or older at the time of death - use part E • Account-based super income stream - use part A • Capped defined benefit income stream and - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a death benefit (reversionary) capped defined benefit income stream and the deceased was 60 years old or older at the time of death - use part E - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a death benefit (reversionary) capped defined benefit income stream and the deceased was 60 years old or older at the time of death - use part E • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D Payments to foreign residents If the super income stream is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. If the super income stream is assessable in the other country because of the treaty, no withholding is required. If a foreign resident's super income stream is assessable in Australia, you are required to withhold from the payment. See also: • The full list of Australian Tax Treaties , as maintained by Treasury • What are tax treaties? • The full list of Australian Tax Treaties , as maintained by Treasury • What are tax treaties? Rounding of withholding amounts Ignore any cents in an income stream before using any of the steps in this schedule to calculate withholding. Withholding amounts calculated using the steps are rounded to the nearest dollar. Results ending in exactly 50 cents are rounded to the next highest dollar. Do this rounding directly - do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Part A Use this part where the payee is: • below 60 years of age and is receiving a super income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. • below 60 years of age and is receiving a super income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. Note: if the payee turns 60 during the financial year and is in receipt of a capped defined benefit income stream, then you will also need to complete part E for post 60 income stream payments. Taxable component contains taxed and untaxed elements Step 1: Use the following table to work out which elements of the taxable component withholding applies to. How to apply withholding when taxable component contains untaxed element Age of the payee Taxable component of super income stream contains Withholding applies to the following elements(s) Untaxed element Taxed element Below 60 Yes Yes Sum of untaxed and taxed elements Below 60 No Yes Taxed element Any age Yes No Untaxed element Note: Do not withhold where the payee is receiving an account-based super income stream with a taxed element and tax-free component and is aged 60 years or older. Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the period the super income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees aged 60 years and over may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 1. Step 3 Some payees may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super income stream - taxable component Age Tax offset Below preservation age Nil Preservation age to below 60 years Taxed element × 15% Untaxed element - Nil 60 years or over Untaxed element x 10% Disability super income stream - taxable component Age Tax offset Below preservation age Taxed element × 15% Untaxed element - Nil Preservation age to below 60 years Taxed element × 15% Untaxed element - Nil 60 years or over Untaxed element x 10% Untaxed element - Nil Untaxed element - Nil Untaxed element - Nil Step 4: For some payees, the application of the offset from step 3 leads to under withholding for their Medicare levy. An offset adjustment is required where the tax offset calculated in step 3 is great than zero. Use the applicable formulas below to calculate the offset adjustment amount. You will need to calculate the weekly equivalent of the taxable component or untaxed element if making fortnightly, monthly or quarterly payments. If an offset adjustment is not required to set the offset adjustment to zero. Adjustment amounts per taxable component amount Equivalent amount (on a weekly basis) Offset adjustment amount Under 60 years of age 60 years of age or over Less than the Medicare levy threshold for singles Nil Nil Greater than the Medicare levy threshold for singles, but less than the Medicare levy shade out point (SOP) for singles (Taxable component - Medicare levy threshold for singles) x 0.10 (Untaxed element - Medicare levy threshold for singles) x 0.10 Greater than or equal to the Medicare levy SOP for singles, but less than $934 Taxable component x 0.02 Untaxed element x 0.02 Greater than $933 Nil Nil Medicare levy parameters are contained in Statement of formulas for calculating amounts to be withheld . Step 5: Calculate the notional amount to withhold by first subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Notional amount to withhold = withholding amount - tax offset Notional amount to withhold = withholding amount - tax offset Then compare the notional amount to withhold with the offset adjustment amount calculated at step 4. If the notional amount to withhold is: • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. Tax-free component If the super income stream is being paid to a payee under 60, you do not need to consider their tax-free component when calculating their withholding. Example This example uses the PAYG withholding tax tables that apply from 1 July 2018. Case A: Payee is under 60 years old Maree, 57, receives a fortnightly super income stream of $1,200 comprising: • a tax-free component of $300 • a taxable component - taxed element of $900. Maree's preservation age is 57. Step 1: Maree is 57 years old therefore withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $42, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $844 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,056 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) x 0.10 = ($900 - $844) x 0.10 = $5.60 = $6 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $6 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($42 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 3). That is: Notional withholding amount = $42 - $135 = -$93 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $6. This is the offset adjustment amount which will cover the Medicare levy payable. Example This example uses the PAYG withholding tax tables that apply from 1 July 2018. Case A: Payee is under 60 years old Maree, 57, receives a fortnightly super income stream of $1,200 comprising: • a tax-free component of $300 • a taxable component - taxed element of $900. Maree's preservation age is 57. Step 1: Maree is 57 years old therefore withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $42, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $844 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,056 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) x 0.10 = ($900 - $844) x 0.10 = $5.60 = $6 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $6 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($42 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 3). That is: Notional withholding amount = $42 - $135 = -$93 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $6. This is the offset adjustment amount which will cover the Medicare levy payable. • a tax-free component of $300 • a taxable component - taxed element of $900. Part B Use this part if the payee is receiving a capped defined benefit income stream during the year and is: • 60 years old or over and • their super income stream is made up of - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. • 60 years old or over and • their super income stream is made up of - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. Withholding steps Step 1: Convert the super income stream compnents the payee received the period to an annualised amount and use the following table to work out whether withholding applies, and if so, what amount it applies to. Income stream components Does withholding apply? Sum of the annualised tax-free component and taxed element is less than the Cap No withholding applies. No further steps are necessary. Sum of the annualised tax-free component and taxed element is greater than the Cap Withholding applies to 50% of the amount over the Cap. Go to step 2. Step 2: Calculate the weekly, fortnightly or monthly equivalent of the amount from step one in excess of the Cap. For example, if you pay the payee weekly divide the excess by 52. If you pay fortnightly divide the excess by 26. If you pay monthly divide the excess by 12 (ignore cents in the result). Step 3: Divide the amount calculated at step 2 by two (ignore cents in the result). Step 4: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 3. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. These examples use the PAYG withholding tax tables that apply from 1 July 2018. Case B(i): Capped defined benefit income stream where the annual entitlement is under the Cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising of: • a tax-free component of $200 • a taxable component - taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $100,000. As Courtney is over 60 years old and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $100,000 for the income year, no withholding is required. Case B (ii): Capped defined benefit income stream where the annual entitlement exceeds the Cap Bill, 63, receives a fortnightly capped defined benefit income stream of $5,550 comprising of: • a tax-free component of $550 • a taxable component - taxed element of $5,000. Bill is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap Step 1 The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $14,300 and annualised taxed element of $130,000 totalling $144,300 which is greater than the defined benefit income cap of $100,000. Withholding applies to 50% of the amount over the Cap. Go to step 2. Step 2 Calculate the fortnightly equivalent of the amount in excess of the Cap. $144,300 - $100,000 = $44,300 Bill is paid fortnightly, therefore: $44,300/ 26 = $1,703 (ignoring cents) Step 3 Divide the amount calculated at step 2 by two. $1,703/ 2 = $851 (ignoring cents) Step 4 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 3. As Bill has claimed the tax -free threshold the withholding amount is $28. Case B(i): Capped defined benefit income stream where the annual entitlement is under the Cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising of: • a tax-free component of $200 • a taxable component - taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $100,000. As Courtney is over 60 years old and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $100,000 for the income year, no withholding is required. • a tax-free component of $200 • a taxable component - taxed element of $1,800. Case B (ii): Capped defined benefit income stream where the annual entitlement exceeds the Cap Bill, 63, receives a fortnightly capped defined benefit income stream of $5,550 comprising of: • a tax-free component of $550 • a taxable component - taxed element of $5,000. Bill is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap Step 1 The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $14,300 and annualised taxed element of $130,000 totalling $144,300 which is greater than the defined benefit income cap of $100,000. Withholding applies to 50% of the amount over the Cap. Go to step 2. Step 2 Calculate the fortnightly equivalent of the amount in excess of the Cap. $144,300 - $100,000 = $44,300 Bill is paid fortnightly, therefore: $44,300/ 26 = $1,703 (ignoring cents) Step 3 Divide the amount calculated at step 2 by two. $1,703/ 2 = $851 (ignoring cents) Step 4 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 3. As Bill has claimed the tax -free threshold the withholding amount is $28. • a tax-free component of $550 • a taxable component - taxed element of $5,000. Part C Use this part if the payee is receiving a capped defined benefit income stream and: • is 60 years old or over, and • their income stream is only made up of a taxable component - untaxed element. • is 60 years old or over, and • their income stream is only made up of a taxable component - untaxed element. Withholding steps Step 1: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to this pay period's taxable component - untaxed element. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 2. Step 2: Determine the tax offset for the payment Convert the untaxed element payee received this period to an annualised amount. Use the following table to work out the amount of tax offset that applies. Untaxed element - annualised amount Tax offset Equal to or greater than the Cap Tax offset is capped at 10% of the Cap. Less than the Cap Tax offset is calculated at 10% of the untaxed element. Step 3: If the annualised amount from step 2 is less than the Cap then: Tax offset = Untaxed element for the payment x 10% Tax offset = Untaxed element for the payment x 10% If the annualised amount from step 2 is greater than the cap then the annual tax offset is capped at 10% of the cap. Therefore, the tax offset for the payment is reduced to the weekly, fortnightly or monthly equivalent of the capped tax offset amount. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Example: Case C: Capped defined benefit income stream comprised of a taxable component - untaxed element only This example uses the PAYG withholding tax tables that apply from 1 July 2018. Vera, 68, receives a weekly super income stream of $2,000 comprised only of a taxable component - untaxed element. Step 1 Using the Weekly tax table , the withholding amount relevant to the taxable component - untaxed element for $2,000 is $541 (Vera has claimed the tax-free threshold). Step 1 The annual equivalent of Vera's weekly super income stream ($2,000 x 52 = $104,000) is greater than the defined benefit income cap of $100,000. Therefore, Vera's tax offset is capped at $10,000 for the income year. Step 3 As Vera is over 60 years old she is eligible for a 10% tax offset of the untaxed element. The tax offset amount is capped at $10,000. This weekly offset amount exceeds this cap ($200 x 52 = $10,400). Therefore, the tax offset is reduced to the weekly equivalent of the $10,000 annual capped amount. Weekly tax offset = $10,000 / 52 = $192 (ignore cents) Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount - tax offset = $541 - $192 = $349 Example: Case C: Capped defined benefit income stream comprised of a taxable component - untaxed element only This example uses the PAYG withholding tax tables that apply from 1 July 2018. Vera, 68, receives a weekly super income stream of $2,000 comprised only of a taxable component - untaxed element. Step 1 Using the Weekly tax table , the withholding amount relevant to the taxable component - untaxed element for $2,000 is $541 (Vera has claimed the tax-free threshold). Step 1 The annual equivalent of Vera's weekly super income stream ($2,000 x 52 = $104,000) is greater than the defined benefit income cap of $100,000. Therefore, Vera's tax offset is capped at $10,000 for the income year. Step 3 As Vera is over 60 years old she is eligible for a 10% tax offset of the untaxed element. The tax offset amount is capped at $10,000. This weekly offset amount exceeds this cap ($200 x 52 = $10,400). Therefore, the tax offset is reduced to the weekly equivalent of the $10,000 annual capped amount. Weekly tax offset = $10,000 / 52 = $192 (ignore cents) Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount - tax offset = $541 - $192 = $349 Part D Use this part where the payee is receiving a capped defined benefit income stream and: • is 60 years old or over, and • their income stream is made up of one or more of - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. • is 60 years old or over, and • their income stream is made up of one or more of - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. Withholding steps Work out the amount subject to withholding Step 1: Convert all of the components of the whole income stream the payee received during this period to an annualised amount. Then add together all the annualised components that make up the income stream to determine whether you go to step 2 or part C. Income stream components Sum of components Next step Tax-free Taxed element Untaxed element Yes Yes Yes Equal to or greater than the Cap Go to step 2 Yes Yes Yes Less than the Cap Go to part C (untaxed component) Step 2: Add the annualised tax-free component and annualiesed taxed element. Subtract the cap from this amount. If this is less than the cap, go to step 5. Step 3: Calculate the weekly, fortnightly or monthly equivalent of the amount at step 2. For example, if you pay the payee weekly divide the excess by 52. If you pay fortnightly divide the excess by 26. If you pay monthly divide the excess by 12 (ignore cents in the result). Step 4: Divide the amount calculated at step 3 by two (ignore cents in the result). The result is the amount subject to withholding. Step 5: Calculate the weekly, fortnightly or monthly equivalent of the untaxed element and add this to the amount calculated at step 4 (if applicale). Step 6: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 5. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Calculate the tax offset applicable Step 7: If the sum of the annualised tax-free component and the annualised taxed element is equal or greater than the cap then the payee is not entitled to a tax offset. If the amount at step 2 is less than the cap, the payee is entitled to a tax offset. Apply 10% to this amount. The result is an annual tax offset amount. Calculate the weekly, fortnightly or monthly equivalent of this tax offset. For example, if you pay the payee weekly divide the amount by 52. If you pay fortnightly divide the amount by 26. If you pay monthly divide the amount by 12 (ignore cents in the result). Work out the amount to withhold Step 8: Subtract the tax offset per payment (step 7) from the withholding amount (step 6). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset These examples use the PAYG withholding tax tables that apply from 1 July 2018. Example: Case D: Payee is over 60 years old, and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 - $100,000 = $50,000 Step 3 Calculate the weekly equivalent of the amount in excess of $100,000 calculated at step 2. $50,000 / 52 = $961 (ignore cents) Step 4 Divide the amount calculated at step 3 by two. $961 / 2 = $480 (ignore cents) Step 5 Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000/52) and add it to the amount calculated at step 4 ($480). $1,192 + $480 = $1,672 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $415. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $100,000 she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $415 - 0 Total amount to withhold is $415. Example: Case D(ii) Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $115,000 comprising of: • taxable component - taxed element $82,000 • taxable component - untaxed element $23,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $82,000 + $23,000 + $10,000 = $115,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 Cap from the result. Sum of tax-free component and taxed element. $10,000 + $82,000 = $92,000 Amount in excess of cap. $92,000 - $100,000 = - $8,000 As $92,000 is less than $100,000 there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $884 (i.e. fortnightly equivalent of $23,000) to the amount calculated at step 4 (Nil). $884 + Nil = $884 Step 6 Using the Fortnightly tax table , the withholding amount relevant to the amount calculated in step 5 is $38. Calculate the tax offset applicable Step 7 As Fred's tax-free component and taxed element is less than the $100,000 Cap then he is entitled to a tax offset limited to the amount up to the Cap. Tax offset = ($100,000 - amount at step 2) x 10% ($100,000 - $92,000) x 10% = $800 The tax offset amount is capped at $800. As Fred is being paid on a fortnightly basis divide the offset by 26. $800/ 26 = $30 (ignore cents). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $38 - $30 Total amount to withhold is $8. Example: Case D(iii) Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising of: • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 Cap from this amount. $30,000 + $0 = $30,000 30,000 - $100,000 = -$70,000 As $30,000 is less than the $100,000 Cap there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $3,461 (i.e. weekly equivalent of $180,000) to the amount calculated at step 4 (Nil). $3,461 + Nil = $3,461 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $1,110. Calculate the tax offset applicable Step 7 As Bob's tax-free component is less than the $100,000 Cap then he is entitled to a tax offset limited to the amount up to the Cap. Tax offset = ($100,000 - amount at step 2) x 10% ($100,000 - $30,000) x 10% = $7,000 The tax offset amount is capped at $7,000 As Bob is paid weekly divide the offset by 52. $7,000/52 = $134 (ignore cents) Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $1,110 - $134 Total amount to withhold is $976 Example: Case D: Payee is over 60 years old, and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 - $100,000 = $50,000 Step 3 Calculate the weekly equivalent of the amount in excess of $100,000 calculated at step 2. $50,000 / 52 = $961 (ignore cents) Step 4 Divide the amount calculated at step 3 by two. $961 / 2 = $480 (ignore cents) Step 5 Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000/52) and add it to the amount calculated at step 4 ($480). $1,192 + $480 = $1,672 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $415. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $100,000 she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $415 - 0 Total amount to withhold is $415. • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Example: Case D(ii) Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $115,000 comprising of: • taxable component - taxed element $82,000 • taxable component - untaxed element $23,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $82,000 + $23,000 + $10,000 = $115,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 Cap from the result. Sum of tax-free component and taxed element. $10,000 + $82,000 = $92,000 Amount in excess of cap. $92,000 - $100,000 = - $8,000 As $92,000 is less than $100,000 there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $884 (i.e. fortnightly equivalent of $23,000) to the amount calculated at step 4 (Nil). $884 + Nil = $884 Step 6 Using the Fortnightly tax table , the withholding amount relevant to the amount calculated in step 5 is $38. Calculate the tax offset applicable Step 7 As Fred's tax-free component and taxed element is less than the $100,000 Cap then he is entitled to a tax offset limited to the amount up to the Cap. Tax offset = ($100,000 - amount at step 2) x 10% ($100,000 - $92,000) x 10% = $800 The tax offset amount is capped at $800. As Fred is being paid on a fortnightly basis divide the offset by 26. $800/ 26 = $30 (ignore cents). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $38 - $30 Total amount to withhold is $8. • taxable component - taxed element $82,000 • taxable component - untaxed element $23,000 • tax-free component $10,000. Example: Case D(iii) Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising of: • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 Cap from this amount. $30,000 + $0 = $30,000 30,000 - $100,000 = -$70,000 As $30,000 is less than the $100,000 Cap there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $3,461 (i.e. weekly equivalent of $180,000) to the amount calculated at step 4 (Nil). $3,461 + Nil = $3,461 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $1,110. Calculate the tax offset applicable Step 7 As Bob's tax-free component is less than the $100,000 Cap then he is entitled to a tax offset limited to the amount up to the Cap. Tax offset = ($100,000 - amount at step 2) x 10% ($100,000 - $30,000) x 10% = $7,000 The tax offset amount is capped at $7,000 As Bob is paid weekly divide the offset by 52. $7,000/52 = $134 (ignore cents) Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $1,110 - $134 Total amount to withhold is $976 • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Part E Use this part if the payee: • was 60 years old or older for the full financial year and they started their capped defined benefit income stream for the first time part way during the year [complete step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete step 1(b)], or • was aged 59 years or younger for the full financial year and has capped defined benefit income stream that is a death benefit (reversionary) income stream where the deceased was aged 60 or over at the time of death [complete step 1(c)]. • was 60 years old or older for the full financial year and they started their capped defined benefit income stream for the first time part way during the year [complete step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete step 1(b)], or • was aged 59 years or younger for the full financial year and has capped defined benefit income stream that is a death benefit (reversionary) income stream where the deceased was aged 60 or over at the time of death [complete step 1(c)]. Note: If the payee is in receipt of multiple capped defined benefit income streams (maybe from multiple sources) or where the payee is in receipt of their own income stream at the same time as they are receiving a death benefit (reversionary) income stream then the reduction of the cap may not be correct in all circumstances. Steps to reduce the defined benefit income cap Step 1: Use whichever is applicable to the payee's circumstances: (a) Work out the number of days from when you first paid a super income stream to 30 June 2019 (b) Work out the number of days from your payee's birthday to 30 June 2019 (c) Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2019. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. Step 2: Days worked out from step 1 as a percentage of the year (number of days/365 x 100) Step 3: Multiply the general defined benefit income cap ($100,000) by step 2. The result is the payee's reduced defined benefit income cap. Step 4: Work out the withholding amount using the reduced defined benefit income cap. Refer to the examples for guidance. (a) Work out the number of days from when you first paid a super income stream to 30 June 2019 (b) Work out the number of days from your payee's birthday to 30 June 2019 (c) Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2019. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. These examples use the PAYG withholding tax tables that apply from 1 July 2018. Case E (i): Turning 60 during the financial year On 1 July 2018 Loraine was 59 years old receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2018. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when she turns 60 and therefore she will be subject to a different tax treatment on the income she receives after she turns 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year made up of the following: • a tax-free component of $400 • a taxable component - taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2019 financial year as follows: • Step 1 Number of days from Loraine's birthday to 30 June 2019 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292/365 = 80% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 80%. Loraine's reduced defined benefit income cap is $80,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 x 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 x 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days/14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $80,000. $108,160 - $80,000 = $28,160 Loraine is paid fortnightly, therefore: $28,160/ 20 (remaining fortnights) = $1,408 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $1,408/ 2 = $704 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. Case E (i): Turning 60 during the financial year On 1 July 2018 Loraine was 59 years old receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2018. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when she turns 60 and therefore she will be subject to a different tax treatment on the income she receives after she turns 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year made up of the following: • a tax-free component of $400 • a taxable component - taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2019 financial year as follows: • Step 1 Number of days from Loraine's birthday to 30 June 2019 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292/365 = 80% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 80%. Loraine's reduced defined benefit income cap is $80,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 x 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 x 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days/14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $80,000. $108,160 - $80,000 = $28,160 Loraine is paid fortnightly, therefore: $28,160/ 20 (remaining fortnights) = $1,408 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $1,408/ 2 = $704 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. • a tax-free component of $400 • a taxable component - taxed element of $4,800. • Step 1 Number of days from Loraine's birthday to 30 June 2019 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292/365 = 80% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 80%. • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 x 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 x 26) Note: You will need to provide a PAYG payment summary - superannuation income stream for payments made to the payee before turning 60 and a separate payment summary for payments made to the payee after turning 60, even if the withholding amount is zero. If a payee only had a untaxed element or a combination of all three elements then you will need to go to part C or part D respectively to work out the withholding after determining the reduced defined benefit income cap. However the following changes to certain steps in each of these parts will be required: • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the Steps to reduce the defined benefit cap section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year - income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2018. Step 1 Convert all of the components of the income stream to an annualised amount. Total income stream $6,000 x 26 = $156,000 Taxed element $3,000 x 26 = $78,000 Untaxed element $1,000 x 26= $26,000 Tax-free component $2,000 x 26 = $52,000 Step 2 Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 x 80% = $124,800 Step 3 From step 2 in part D add together the annualised tax-free component and taxed element $52,000 + $78,000 = $130,000 Step 4 Subtract Loraine's reduced cap of $80,000 from $130,000. Result is $50,000 Step 5 Divide the result in step 4 by the remaining fortnights $50,000/20 = $2,500 (ignore cents) Step 6 Divide the amount at step 5 by two. $2,500/2 = $1,250. Add Loraine's fortnight untaxed element amount $1,000. This totals $2,250. Using the Fortnightly tax table the withholding amount for $2,250 is $452. As Loraine's annualised tax-free component and taxed element is above her cap no tax offset is applicable. Case E (iii): Starting an income stream during the financial year Sarah is 65 years old and she first starts her capped defined benefit income stream on the 30 December 2018. Sarah's reduced defined benefit income cap for the 2019 financial year is worked out as follows: • Step 1 Number of days from Sarah's first income stream payment to 30 June 2019 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183/365 = 50.137% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 50.137% Sarah's reduced defined benefit income cap is $50,137. Sarah's income stream for the period between 30 December 2018 and 30 June 2019 comprises of a: • taxable component - taxed element: $40,000 • taxable component - untaxed element: $20,000 • tax-free component: $15,000 Sarah's total income stream payments from 30 December 2018 are $75,000. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days/14 days = 13 Work out the amount subject to withholding Step 1 Add together all the annualised components. $40,000 + $20,000 + $15,000 = $75,000 As the sum is over the $50,137 reduced Cap, proceed to step 2. Step 2 Add together the annualised tax-free component and taxed element. Subtract the $50,137 reduced cap from this amount. Sum the annualised tax-free component and taxed element $40,000 + $15,000 = $55,000 Amount in excess of cap $55,000 - $50,137 = $4,863 Step 3 Calculate the fortnightly equivalent of the amount in excess of $50,137 calculated at step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $4,863/13 = $374 (ignore cents) Step 4 Divide the amount calculated at step 3 by two. $374/ 2 = $187 (ignore cents) Step 5 Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at step 4 ($20,000/13) + $187 $1,538 + $187 = $1,725 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in step 5 is $270. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $50,137, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible you would apply the following: • If the sum of the annualised tax-free component and taxed element is less than the reduced Cap, the payee is entitled to a reduced tax offset. Subtract from the reduced Cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2018 and you pay the payee weekly divide the amount by 26. If you pay fortnightly divide the amount by 13. If you pay monthly divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $270 - 0 Total amount to withhold is $270. Case E (iv): Starting an income stream during the financial year - income stream does not include all components If Sarah only had a tax-free component and/or a taxable component - taxed element or an untaxed element then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Case E (v): Reversionary income where the payee is under 60 years old and the deceased was at least 60 years old Freya, 57, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2019; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary income stream. As Freya's reversionary income stream was subject to concessional tax treatment, Freya's reversionary income stream is also subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2019 financial year is worked out as follows: • Step 1 Number of days from Freya's first income stream payment to 30 June 2019 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124/365 = 33.973% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 33.973% • Freya's reduced defined benefit income cap is $33,973. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the defined benefit income she received from the date of death of her partner. Freya is paid fortnightly and her own super income for the financial year is $70,000 which comprises of a: • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. Her income stream is also taxed under part A of this schedule. Reversionary Cap $33,973 - (0.33973 × $70,000). Freya's reduced Defined Benefit Cap is now $10,192 (rounded to the nearest dollar) Freya's Reversionary income stream comprises of a: • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2019 is $50,000. Reversionary income in excess of the reduced cap of $10,192 is $39,808. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1 Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 - $10,192 = $29,808 Freya is paid fortnightly from 28 February 2019, therefore: $29,808/8 = $3,726 (ignoring cents) Step 2 Divide the amount calculated at step 1 by two. $3,726/2 = $1,863 (ignoring cents) Step 3 Convert the untaxed element into fortnightly payments. $10,000/8 = $1,250 Step 4 Add the amounts calculated at step 2 and step 3 $1,863 + $1,250 = $3,113 Step 5 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 4. Freya recognises that she has multiple taxable income streams and therefore has not claimed the tax -free threshold on her reversionary income stream payment, as such the withholding amount on $3,113 is $1,006. Step 6 As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries - superannuation income stream: (1) PAYG payment summary - superannuation income stream (personal income stream) Applicable dates: 01/07/2018 - 30/06/2019 Tax withheld $3,276 Taxable component - taxed element $60,000 Taxable component - untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary - superannuation income stream (reversionary income stream) Applicable dates: 28/02/2019 - 30/06/2019 Tax withheld $8,048 Taxable component - taxed element $30,000 Taxable component - untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. The ATO will calculate any entitlement to a tax offset upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary income stream for the full financial year If Freya was under 60 for the full financial year and Freya's husband had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya was turns 60 during the financial year and her husband died aged under 60, and she was in receipt of the reversionary income stream for the full financial year, you would reduce the defined benefit income cap based on the date she turned 60 years of age and you would follow the relevant steps that are set out in the Lorraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the Steps to reduce the defined benefit cap section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year - income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2018. Step 1 Convert all of the components of the income stream to an annualised amount. Total income stream $6,000 x 26 = $156,000 Taxed element $3,000 x 26 = $78,000 Untaxed element $1,000 x 26= $26,000 Tax-free component $2,000 x 26 = $52,000 Step 2 Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 x 80% = $124,800 Step 3 From step 2 in part D add together the annualised tax-free component and taxed element $52,000 + $78,000 = $130,000 Step 4 Subtract Loraine's reduced cap of $80,000 from $130,000. Result is $50,000 Step 5 Divide the result in step 4 by the remaining fortnights $50,000/20 = $2,500 (ignore cents) Step 6 Divide the amount at step 5 by two. $2,500/2 = $1,250. Add Loraine's fortnight untaxed element amount $1,000. This totals $2,250. Using the Fortnightly tax table the withholding amount for $2,250 is $452. As Loraine's annualised tax-free component and taxed element is above her cap no tax offset is applicable. Case E (iii): Starting an income stream during the financial year Sarah is 65 years old and she first starts her capped defined benefit income stream on the 30 December 2018. Sarah's reduced defined benefit income cap for the 2019 financial year is worked out as follows: • Step 1 Number of days from Sarah's first income stream payment to 30 June 2019 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183/365 = 50.137% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 50.137% Sarah's reduced defined benefit income cap is $50,137. Sarah's income stream for the period between 30 December 2018 and 30 June 2019 comprises of a: • taxable component - taxed element: $40,000 • taxable component - untaxed element: $20,000 • tax-free component: $15,000 Sarah's total income stream payments from 30 December 2018 are $75,000. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days/14 days = 13 Work out the amount subject to withholding Step 1 Add together all the annualised components. $40,000 + $20,000 + $15,000 = $75,000 As the sum is over the $50,137 reduced Cap, proceed to step 2. Step 2 Add together the annualised tax-free component and taxed element. Subtract the $50,137 reduced cap from this amount. Sum the annualised tax-free component and taxed element $40,000 + $15,000 = $55,000 Amount in excess of cap $55,000 - $50,137 = $4,863 Step 3 Calculate the fortnightly equivalent of the amount in excess of $50,137 calculated at step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $4,863/13 = $374 (ignore cents) Step 4 Divide the amount calculated at step 3 by two. $374/ 2 = $187 (ignore cents) Step 5 Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at step 4 ($20,000/13) + $187 $1,538 + $187 = $1,725 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in step 5 is $270. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $50,137, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible you would apply the following: • If the sum of the annualised tax-free component and taxed element is less than the reduced Cap, the payee is entitled to a reduced tax offset. Subtract from the reduced Cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2018 and you pay the payee weekly divide the amount by 26. If you pay fortnightly divide the amount by 13. If you pay monthly divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $270 - 0 Total amount to withhold is $270. • Step 1 Number of days from Sarah's first income stream payment to 30 June 2019 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183/365 = 50.137% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 50.137% • taxable component - taxed element: $40,000 • taxable component - untaxed element: $20,000 • tax-free component: $15,000 • If the sum of the annualised tax-free component and taxed element is less than the reduced Cap, the payee is entitled to a reduced tax offset. Subtract from the reduced Cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2018 and you pay the payee weekly divide the amount by 26. If you pay fortnightly divide the amount by 13. If you pay monthly divide the amount by 6 (ignore cents in the result). Case E (iv): Starting an income stream during the financial year - income stream does not include all components If Sarah only had a tax-free component and/or a taxable component - taxed element or an untaxed element then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Case E (v): Reversionary income where the payee is under 60 years old and the deceased was at least 60 years old Freya, 57, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2019; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary income stream. As Freya's reversionary income stream was subject to concessional tax treatment, Freya's reversionary income stream is also subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2019 financial year is worked out as follows: • Step 1 Number of days from Freya's first income stream payment to 30 June 2019 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124/365 = 33.973% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 33.973% • Freya's reduced defined benefit income cap is $33,973. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the defined benefit income she received from the date of death of her partner. Freya is paid fortnightly and her own super income for the financial year is $70,000 which comprises of a: • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. Her income stream is also taxed under part A of this schedule. Reversionary Cap $33,973 - (0.33973 × $70,000). Freya's reduced Defined Benefit Cap is now $10,192 (rounded to the nearest dollar) Freya's Reversionary income stream comprises of a: • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2019 is $50,000. Reversionary income in excess of the reduced cap of $10,192 is $39,808. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1 Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 - $10,192 = $29,808 Freya is paid fortnightly from 28 February 2019, therefore: $29,808/8 = $3,726 (ignoring cents) Step 2 Divide the amount calculated at step 1 by two. $3,726/2 = $1,863 (ignoring cents) Step 3 Convert the untaxed element into fortnightly payments. $10,000/8 = $1,250 Step 4 Add the amounts calculated at step 2 and step 3 $1,863 + $1,250 = $3,113 Step 5 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 4. Freya recognises that she has multiple taxable income streams and therefore has not claimed the tax -free threshold on her reversionary income stream payment, as such the withholding amount on $3,113 is $1,006. Step 6 As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries - superannuation income stream: (1) PAYG payment summary - superannuation income stream (personal income stream) Applicable dates: 01/07/2018 - 30/06/2019 Tax withheld $3,276 Taxable component - taxed element $60,000 Taxable component - untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary - superannuation income stream (reversionary income stream) Applicable dates: 28/02/2019 - 30/06/2019 Tax withheld $8,048 Taxable component - taxed element $30,000 Taxable component - untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. The ATO will calculate any entitlement to a tax offset upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary income stream for the full financial year If Freya was under 60 for the full financial year and Freya's husband had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya was turns 60 during the financial year and her husband died aged under 60, and she was in receipt of the reversionary income stream for the full financial year, you would reduce the defined benefit income cap based on the date she turned 60 years of age and you would follow the relevant steps that are set out in the Lorraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • Step 1 Number of days from Freya's first income stream payment to 30 June 2019 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124/365 = 33.973% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 33.973% • Freya's reduced defined benefit income cap is $33,973. • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary income stream for the full financial year • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Super death benefits Dependants Dependants include all children of the deceased under 18 years old, any spouse of the deceased (including a former spouse and a current or former de facto spouse), and any person with whom the deceased had an interdependency relationship. An interdependency relationship includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. A dependant can also be a person who was financially dependent on the deceased. Before accepting that a person is financially dependent, phone us on 13 10 20. Non-dependants A person who is not a dependant of the deceased is not able to receive a super income stream from the deceased. A super death benefit income stream that was being paid to a non-dependant prior to 1 July 2007 is taxed in the same manner as a super death benefit income stream paid to a dependant. Reversionary income streams A death benefit income stream can either be a reversionary or non-reversionary. A death benefit (reversionary )income stream is a super income stream that reverts to the reversionary beneficiary automatically upon the member's death, if the death benefit payment is not a reversionary income stream then it is treated the same as if it was the member's income stream. Defined benefit income cap The defined benefit income cap is relevant if the payee is: • 60 years or over, or • under 60 years of age and a death benefits dependant, where the deceased died at 60 years of age or over. • 60 years or over, or • under 60 years of age and a death benefits dependant, where the deceased died at 60 years of age or over. The defined benefit income cap applies if the payee receives one or more superannuation income stream benefits that are 'defined benefit income' to which 'concessional tax treatment' applies. The defined benefit income cap does not have taxation consequences outside of these circumstances. The defined benefit income cap is an annual cap that is reset, and may be reduced, each year. From 1 July 2017, the 'defined benefit income cap' limits the amount of tax-free income the payee can receive from a capped defined benefit income stream (pension or annuity). For the 2019 financial year, the defined benefit income cap will be $100,000 (the $1.6 million general transfer balance cap divided by 16). See also: • Law Companion Ruling LCR 2017/1 . • Law Companion Ruling LCR 2017/1 . Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1961, they will reach their preservation age of 57 on 1 October 2018. The table below will help with this: Preservation age by date of birth range Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Cap conversion table The full year cap on defined benefit income streams is $100,000 as of 1 July 2018, and is subject to indexation. The cap may also need to be reduced - see part E. The table below converts the $100,000 cap into the weekly, fortnightly or monthly equivalent. Total income stream Annual amount less than $100,000 Annual amount $100,000 or greater Weekly equivalent $1 to $1,923 $1,924 or greater Fortnightly equivalent $1 to $3,846 $3,847 or greater Monthly equivalent $1 to $8,333 $8,334 or greater Conversion table for income streams commencing during current financial year The table below can be used to determine the period to use for calculating withholding for income streams that start during the financial year: Age of payee If death benefit (Reversionary) income stream When income stream started Calculate portion of income stream for the following period Over 60 years for full financial year Any age for deceased Any time during the year Start of income stream to end of financial year Turns 60 years during financial year Before payee turns 60 Day payee turns 60 to end of year Turns 60 years during financial year After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was less than 60 Before payee turns 60 Day payee turns 60 to end of year Turns 60 years during financial year Deceased was less than 60 After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more Before Payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more After payee turns 60 Start of income stream to end of financial year Under 60 years for full financial year Deceased was 60 years or more Start of income stream to end of financial year Payment summaries You must issue a PAYG payment summary - superannuation income stream to the member for the total of the payments made in the income year. This must be provided by 14 July. This date may be earlier if the member requests it. Payment summaries can also be printed using software that conforms with our reporting specifications. See also: • Payment summary information and reporting specifications on our Software developers website • Payment summary information and reporting specifications on our Software developers website For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. Using this schedule This schedule applies to payments to individuals - including backpackers - who are working in Australia and hold at the time of the payment a: a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). This schedule applies to all payments made to working holiday makers, including: • salary and wages • allowances • termination payments • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • ¦ payments to actors and entertainers. • salary and wages • allowances • termination payments • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • ¦ payments to actors and entertainers. If you employ individuals under the Seasonal Worker Programme , the tax table for working holiday makers does not apply. Find out about: • Working out the withholding amount • Registered employer • Unregistered employer • Using a formula • Table A: Working holiday makers income tax rates • Rounding of withholding amounts • Accounting software • TFN declarations • PAYG withholding publications • Working out the withholding amount • Registered employer • Unregistered employer • Using a formula • Table A: Working holiday makers income tax rates • Rounding of withholding amounts • Accounting software • TFN declarations • PAYG withholding publications Working out the withholding amount To work out the amount you need to withhold, you must: • put the total payments you will make to your employee for the pay period into the Withholding look-up tool • use the appropriate column to find the correct amount to withhold - Column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $37,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $37,001 to $90,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $90,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. Example 1: Using the Withholding look-up tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. The employee has provided their TFN on a Tax file number declaration, and the total payments you have made to this employee do not exceed $37,000 for the 2018-19 income year. To work out the correct amount to withhold, put $680 into the Withholding look-up tool (ignore cents). The tool will automatically calculate the withholding result of $102 (Column 2, registered employer and employee has given you a TFN). • put the total payments you will make to your employee for the pay period into the Withholding look-up tool • use the appropriate column to find the correct amount to withhold - Column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $37,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $37,001 to $90,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $90,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. - Column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $37,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $37,001 to $90,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $90,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. Example 1: Using the Withholding look-up tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. The employee has provided their TFN on a Tax file number declaration, and the total payments you have made to this employee do not exceed $37,000 for the 2018-19 income year. To work out the correct amount to withhold, put $680 into the Withholding look-up tool (ignore cents). The tool will automatically calculate the withholding result of $102 (Column 2, registered employer and employee has given you a TFN). Registered employer You need to register with us before you employ a working holiday maker. If you are registered, you will be able to withhold at a flat rate of 15% up to $37,000 in total payments made to each individual working holiday maker within an income year. Where total payments exceed $37,000, see Table A below for the applicable withholding rate. Next steps: • Working holiday maker employer registration tool • Working holiday maker employer registration tool Unregistered employer If you have not registered with us to withhold at working holiday maker tax rates, you are required to withhold at foreign resident rates as specified in the tax tables for weekly, fortnightly or monthly payments. Using a formula If you have developed your own payroll software package, you can use the formulas and coefficients outlined below to calculate the withholding amount. The formulas comprise linear equations of the form y = ax , where: • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Working holiday makers income tax rates The following tax rates for 2017-18 apply for working holiday makers holding a subclass 417 or 462 visa from 1 July 2017. Table A: Working holiday makers income tax rates for 2017-18 Taxable income Tax rate Value (a) $0 - $37,000 15% on each $1 up to $37,000 0.15 $37,001 - $90,000 32.5% on each $1 over $37,000 to $90,000 0.325 $90,001 - $180,000 37% on each $1 over $90,000 to $180,000 0.37 $180,001 and over 45% on each $1 over $180,000 0.45 If no TFN is provided you must withhold at 45% on total payments made. If using formulas, the value of 'a' is 0.45. Example 2: Using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. The employee has provided their TFN on a Tax file number declaration, and total payments you have made to this employee for the income year do not exceed $37,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a x x ) = 0.15 x 2825 = 423.75 or $424.00 (rounded to nearest dollar) Example 3: When payments exceed $37,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the month of May 2019 of $3,570.20. The employee has provided their TFN on a Tax file number declaration and the total payments you have made to this employee from January 2019 to April 2019, in the 2018-19 income year, is $38,500. Last month's payment resulted in total payments exceeding $37,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 32.5c for every dollar of earnings over $37,000 (to $90,000) Current pay = $3,570.20 The value of ' a ' in the formula is 0.325. Withholding = 0.325 x 3,570 = 1,160.25 or $1,160.00 (rounded to the nearest dollar) Example 2: Using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. The employee has provided their TFN on a Tax file number declaration, and total payments you have made to this employee for the income year do not exceed $37,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a x x ) = 0.15 x 2825 = 423.75 or $424.00 (rounded to nearest dollar) Example 3: When payments exceed $37,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the month of May 2019 of $3,570.20. The employee has provided their TFN on a Tax file number declaration and the total payments you have made to this employee from January 2019 to April 2019, in the 2018-19 income year, is $38,500. Last month's payment resulted in total payments exceeding $37,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 32.5c for every dollar of earnings over $37,000 (to $90,000) Current pay = $3,570.20 The value of ' a ' in the formula is 0.325. Withholding = 0.325 x 3,570 = 1,160.25 or $1,160.00 (rounded to the nearest dollar) Rounding of withholding amounts The withholding amounts calculated as a result of applying the above rates and formula are rounded to the nearest dollar. Values ending in 50 cents and higher are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Where withholding is calculated on the top marginal rate of tax or when no TFN is provided, ignore cents in the withholding result. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding look-up tool . The results obtained when using the coefficients in this schedule may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. TFN declarations Your employee may indicate that they are a working holiday maker in their TFN declaration. Even if they don't, you will need to withhold amounts using the rates shown in Table A (provided they have given you a valid TFN). This applies to: a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). To confirm the visa status of a working holiday maker, go to the Department of Immigration and Border Protection's Visa Entitlement Verification Online (VEVO) webpage. This is where you can check visa details and conditions. Working holiday makers cannot claim tax offsets. If they have claimed a tax offset on the Tax file number declaration, do not adjust the amount you withhold. Working holiday makers cannot have a Higher Education Loan Program (HELP), Student Start-up Loan (SSL), Trade Support Loan (TSL) or Financial Supplement debt. Working holiday makers cannot receive Community Development Employment Projects (CDEP) payments or Lump sum A, B or D payments. If a TFN has not been provided You must withhold 45% from payments to a working holiday maker (ignoring cents), if: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at Question 1 of the Tax file number declaration that they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 45% from any payment you make unless we tell you not to.", "Related_Explanatory_Statements": "OPS 2020/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This instrument repeals legislative instrument Taxation Administration Act Withholding Schedules 2019 - F2019L00894, registered on 27 June 2019.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20201/00001", "Unmatched_Content": "4. Scale 1 and 2 apply whether or not the employee is entitled to any leave loading."}
{"Instrument_Reference": "OPS 2020/2", "Title": "Taxation Administration Act Withholding Schedules No.2 2020", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2020", "Date_of_Issue": "12 October 2020", "Signatory": "Louise Clarke Deputy Commissioner of Taxation", "Registration_Number": "F2020L01297", "Registration_Date": "12 October 2020", "Body": "1. Name of instrument: This determination is the Taxation Administration Act Withholding Schedules No.2 2020. | 2. Commencement: This instrument commences on 13 October 2020. | 3. Repealing of existing instrument: This instrument repeals legislative instrument Taxation Administration Act Withholding Schedules 2020 - F2020L00768, registered on 22 June 2020. | 4. Purpose: (a) Withholding schedules specify the formulas and procedures to be used for working out the amount to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953. (b) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Support Act 2003, the Trade Support Loans Act 2014, the Social Security Act 1991 and the Student Assistance Act 1973. | 5. Withholding schedules: Each of the withholding schedules listed in the following table, has effect from the date of commencement of this instrument: Schedule number Quick code number Title 1 63798 Schedule 1 - Statement of formulas for calculating amounts to be withheld 2 63799 Schedule 2 - Tax table for individuals employed in the horticultural or shearing industry 3 63800 Schedule 3 - Tax table for actors, variety artists and other entertainers 4 55461 Schedule 4 - Tax table for return to work payments 5 63801 Schedule 5 - Tax table for back payments, commissions, bonuses and similar payments 6 63802 Schedule 6 - Tax table for annuities 7 63803 Schedule 7 - Tax table for unused leave payments on termination of employment 8 63804 Schedule 8 - Statement of formulas for calculating study and training support loans components 9 63805 Schedule 9 - Tax table for seniors and pensioners 11 63806 Schedule 11 - Tax table for employment termination payments 12 63807 Schedule 12 - Tax table for superannuation lump sums 13 63808 Schedule 13 - Tax table for superannuation income streams 14 44003 Schedule 14 - Tax table for additional amounts to withhold as a result of an agreement to increase withholding 15 63809 Schedule 15 - Tax table for working holiday makers 29 37430 Schedule 29 - Tax table for payments made under voluntary agreements These Schedules are available on the ATO website, ato.gov.au/taxtables For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. Using this schedule If you develop your own payroll software package, this schedule provides the formulas you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis. To assist employers who don't have a payroll software package, our website provides the following tools which are based on the formulas in this schedule: • a tax withheld calculator , and • tax tables • a tax withheld calculator , and • tax tables Payments covered include: • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). Do not use this schedule for payments made to individuals employed under a working holiday makers visa. You must use the Tax table for working holiday makers for all payments made to them, including lump sum payments. See also You can download a printable version of Statement of formulas for calculating amounts to be withheld (NAT 1004) in Portable Document Format (PDF). Coefficients for calculation of amounts to be withheld (withholding amounts) from weekly payments Where the tax-free threshold is not claimed in Tax file number declaration - Scale 1 Weekly earnings (x) less than $ a b 88 0.1900 0.1900 371 0.2348 3.9639 515 0.2190 -1.9003 932 0.3477 64.4297 1,957 0.3450 61.9132 3,111 0.3900 150.0093 3,111 & over 0.4700 398.9324 Where the employee claimed the tax-free threshold in Tax file number declaration - Scale 2 Weekly earnings (x) less than $ a b 359 - - 438 0.1900 68.3462 548 0.2900 112.1942 721 0.2100 68.3465 865 0.2190 74.8369 1,282 0.3477 186.2119 2,307 0.3450 182.7504 3,461 0.3900 286.5965 3,461 & over 0.4700 563.5196 Foreign residents - Scale 3 Weekly earnings (x) less than $ a b 2,307 0.3250 0.3250 3,461 0.3700 103.8462 3,461 & over 0.4500 380.7692 Where a tax file number (TFN) was not provided by employee - Scale 4 Earnings Tax rate Resident $1 & over 0.4700 Foreign resident $1 & over 0.4500 Where the employee claimed the FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 Weekly earnings (x) less than $ a b 359 - - 721 0.1900 68.3462 865 0.1990 74.8365 1,282 0.3277 186.2115 2,307 0.3250 182.7500 3,461 0.3700 286.5962 3,461 & over 0.4500 563.5192 Where the employee claimed the HALF exemption from Medicare levy in Medicare levy variation declaration -Scale 6 Weekly earnings (x) less than $ a b 359 - - 721 0.1900 68.3462 739 0.1990 74.8365 865 0.2490 111.8308 924 0.3777 223.2058 1,282 0.3377 186.2119 2,307 0.3350 182.7504 3,461 0.3800 286.5965 3,461 & over 0.4600 563.5196 Notes | 1. Scale 1 contains a negative value for one of the b coefficients. This is intentional.: 2. If you have 27 fortnightly, or 53 weekly pays in a financial year, refer to withholding additional amounts from employee earnings. | 3. Scales 1, 2, 3, 5 and 6 may be applied only where employees have provided their TFN.: 4. For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result. | 6. Tax offsets may be allowed only where scales 2, 5 or 6 are applied.: 7. Scale 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for residents only. 8. For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $22,801 ($438 per week) or less. Where the taxable income exceeds $22,801 but is less than $28,501 ($548 per week), the levy is shaded in at the rate of 10% of the excess over $22,801. Where a person's taxable income is $28,501 ($548 per week) or more, Medicare is levied at the rate of 2% of total taxable income. 9. The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows: Medicare levy parameters Parameter Scale 2 Scale 6 Weekly earnings threshold 438 739 Weekly earnings shade-in threshold 548 924 Medicare levy family threshold 38,474 38,474 Weekly family threshold divisor 52 52 Additional child 3,533 3,533 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 438.4800 739.8800 Medicare levy 0.0200 0.0100 About this schedule Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table, can be calculated using the formulas and coefficients contained in this schedule. Separate formulas apply to: • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. Find out about • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts ). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts ). The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to Tax offsets and Medicare levy adjustment . For sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments, see Withholding amounts and Medicare levy adjustments . Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table. This applies if earnings exceed $3,275 weekly or $6,550 fortnightly. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Use these rounding rules across all scales except scale 4 (where employee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated. When there are 53 pays in a financial year In some years, you may have 53 pays instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. You should let your employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amount in the table below. Extra withholding amount, 53 pays Weekly earnings $ Additional withholding $ 875 to 2,299 3 2,300 to 3,449 5 3,450 and over 10 When there are 27 pays in a financial year In some years, you may have 27 pays instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. You should let employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amounts in the table below. Extra withholding amount, 27 pays Fortnightly earnings $ Additional withholding $ 1,750 to 4,549 13 4,550 to 6,749 21 6,750 and over 40 Working out the weekly earnings The method of working out the weekly earnings (x) for the purpose of applying the formulas is as follows: Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Calculating withholding fortnightly, monthly or quarterly amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. Tax offsets The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows: • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. Medicare levy adjustment A Medicare levy adjustment is not allowed where withholding amounts have been calculated using scales 1, 3, 4 or 5. The amount obtained using scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable. When an employee is entitled to an adjustment An employee who has lodged both a completed Withholding declaration and a Medicare levy variation declaration , may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following: • $438 or more where scale 2 is applied • $739 or more where scale 6 is applied. • $438 or more where scale 2 is applied • $739 or more where scale 6 is applied. To claim the adjustment, the employee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration. Calculating the Medicare levy adjustment To calculate the Medicare levy adjustment, your software package will need to be able to distinguish those employees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration. Where employees have answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration. You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for employees with weekly earnings of one of the following: • $548 or more where scale 2 is applied • $1924 or more where scale 6 is applied. • $548 or more where scale 2 is applied • $1924 or more where scale 6 is applied. Values used in the calculations may be regarded as variables. Weekly family threshold (WFT) Where scale 2 or scale 6 is applied Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: - WFT = $739.88 (38,414 ÷ 52) (rounded to the nearest cent). - WFT = $739.88 (38,414 ÷ 52) (rounded to the nearest cent). Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 3,533 and add the result to 38,474 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,533 × 2] + 38,474) ÷ 52 WFT = WFT = 875.7692 or $875.77 (rounded to the nearest cent) a. multiply the number of children shown at question 12 by 3,533 and add the result to 38,474 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,533 × 2] + 38,474) ÷ 52 WFT = WFT = 875.7692 or $875.77 (rounded to the nearest cent) Shading out point (SOP) The SOP relative to an employee's WFT is calculated as follows: Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result. Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,533 × 6] + 38,474) ÷ 52 WFT = 1,147.5385 or $1,147.54 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,174.54 × 0.1) ÷ 0.0800 SOP = 1,434.4250 or $1,434 (ignoring cents) Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,533 × 6] + 38,474) ÷ 52 WFT = 1,147.5385 or $1,147.54 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,174.54 × 0.1) ÷ 0.0800 SOP = 1,434.4250 or $1,434 (ignoring cents) Weekly levy adjustment (WLA) Where scale 2 is applied Where weekly earnings are $422 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings ), in the following formulas: 1. If x is less than $548, WLA = ( x - 438.48) × 0.1 2. If x is $548 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) 1. If x is less than $548, WLA = ( x - 438.48) × 0.1 2. If x is $548 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) Where scale 6 is applied Where weekly earnings are $739 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas: 1. If x is less than $924, WLA = ( x - 739.88) × 0.05 2. If x is $924 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0100) - ([ x - WFT] × 0.0400) 1. If x is less than $924, WLA = ( x - 739.88) × 0.05 2. If x is $924 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0100) - ([ x - WFT] × 0.0400) In each case WLA should be rounded to the nearest dollar. Values ending in 50 cents should be rounded to the next higher dollar. Examples Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $548, WLA is calculated using formula (1): WLA = (465.99 - 438.48) × 0.1 = 2.7510 or $3.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $925.25 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 925.99 WFT = ([3,533 × 3] + 38,474) ÷ 52 = 943.7115 or $943.71 (rounded to the nearest cent) As x is greater than $924 and less than WFT, WLA is calculated using formula (2): WLA = 925.99 × 0.01 = 9.2599 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $1200.47 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 1200.99 WFT = ([3,533 × 4] + 38,474) ÷ 52 = 1,011.6538 or $1,011.65 (rounded to the nearest cent). SOP = (1,011.65 × 0.1) ÷ 0.08 = 1,264.5625 or $1,264 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (1,011.65 × 0.020) - ([1,200.99 - 1,011.65] × 0.0800) = 5.0858 or $5.00 (rounded to the nearest dollar) Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $548, WLA is calculated using formula (1): WLA = (465.99 - 438.48) × 0.1 = 2.7510 or $3.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $925.25 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 925.99 WFT = ([3,533 × 3] + 38,474) ÷ 52 = 943.7115 or $943.71 (rounded to the nearest cent) As x is greater than $924 and less than WFT, WLA is calculated using formula (2): WLA = 925.99 × 0.01 = 9.2599 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $1200.47 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 1200.99 WFT = ([3,533 × 4] + 38,474) ÷ 52 = 1,011.6538 or $1,011.65 (rounded to the nearest cent). SOP = (1,011.65 × 0.1) ÷ 0.08 = 1,264.5625 or $1,264 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (1,011.65 × 0.020) - ([1,200.99 - 1,011.65] × 0.0800) = 5.0858 or $5.00 (rounded to the nearest dollar) Fortnightly levy adjustment Multiply rounded weekly levy adjustment by two. Example Employee's fortnightly earnings are $1,650.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,650.52 ÷ 2 = $825.26 x = 825.99 WFT = ([3,533 × 1] + 38,474) ÷ 52 = 807.8269 or $807.83(rounded to the nearest cent). SOP = (807.83 × 0.1) ÷ 0.08 = 1,009.7875 or $1,009 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (807.83 × 0.020) - ([825.99 - 807.83] × 0.0800) = 14.7038 or $15.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $30.00 ($15.00 × 2) Example Employee's fortnightly earnings are $1,650.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,650.52 ÷ 2 = $825.26 x = 825.99 WFT = ([3,533 × 1] + 38,474) ÷ 52 = 807.8269 or $807.83(rounded to the nearest cent). SOP = (807.83 × 0.1) ÷ 0.08 = 1,009.7875 or $1,009 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (807.83 × 0.020) - ([825.99 - 807.83] × 0.0800) = 14.7038 or $15.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $30.00 ($15.00 × 2) Monthly levy adjustment Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar. Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $739.88 As x is greater than $548 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $739.88 As x is greater than $548 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Quarterly levy adjustment Multiply rounded weekly levy adjustment by 13 General examples Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 186.2119 = 197.6454 or $198.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,079.60) and less than the SOP ($1,349) appropriate to an employee with five children. Formula (3) applies. = (1,079.60 × 0.0200) - ([1,103.99 - 1,079.60] × 0.0800) = 21.5920 - 1.9512 = 19.6408 or $20.00 (rounded to nearest dollar) Net weekly withholding amount $198.00 - $20.00 = $178.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 68.3462 = 37.2919 or $37.00 (rounded to nearest dollar) Fortnightly withholding amount $37.00 × 2 = $74.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $74.00 - $63.00 = $11.00. Example 3 Employee's monthly earnings are $4,500.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $1,009 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,500.33 + 0.01) × 3 ÷ 13 = 1,038.5400 or $1,038 (ignore cents) x = 1,038.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1,038.99) - 186.2119 = 175.0449 or $175.00 (rounded to nearest dollar) Monthly withholding amount $175.00 × 13 ÷ 3 = $758.33 or $758.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $758.00 - $113.00 = $645.00 Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 186.2119 = 197.6454 or $198.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,079.60) and less than the SOP ($1,349) appropriate to an employee with five children. Formula (3) applies. = (1,079.60 × 0.0200) - ([1,103.99 - 1,079.60] × 0.0800) = 21.5920 - 1.9512 = 19.6408 or $20.00 (rounded to nearest dollar) Net weekly withholding amount $198.00 - $20.00 = $178.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 68.3462 = 37.2919 or $37.00 (rounded to nearest dollar) Fortnightly withholding amount $37.00 × 2 = $74.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $74.00 - $63.00 = $11.00. Example 3 Employee's monthly earnings are $4,500.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $1,009 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,500.33 + 0.01) × 3 ÷ 13 = 1,038.5400 or $1,038 (ignore cents) x = 1,038.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1,038.99) - 186.2119 = 175.0449 or $175.00 (rounded to nearest dollar) Monthly withholding amount $175.00 × 13 ÷ 3 = $758.33 or $758.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $758.00 - $113.00 = $645.00 Calculating withholding amounts for payments made on a daily or casual basis The withholding amounts shown in the Tax table for daily and casual workers can be expressed in a mathematical form, using the formulas and coefficients provided. To work out withholding amounts using the formulas: 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at: - Scale 2 where an employee is claiming the tax-free threshold. (The employee must have claimed the tax-free threshold to use the Tax table for daily and casual workers .) 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at: - Scale 2 where an employee is claiming the tax-free threshold. (The employee must have claimed the tax-free threshold to use the Tax table for daily and casual workers .) 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. - Scale 2 where an employee is claiming the tax-free threshold. (The employee must have claimed the tax-free threshold to use the Tax table for daily and casual workers .) Where the employee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Tax table for seniors and pensioners Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Withholding calculated using either method is accepted. Sample data Weekly withholding amounts Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 87 17.00 0.00 28.00 0.00 0.00 88 17.00 0.00 29.00 0.00 0.00 116 24.00 0.00 38.00 0.00 0.00 117 24.00 0.00 38.00 0.00 0.00 249 55.00 0.00 81.00 0.00 0.00 250 55.00 0.00 81.00 0.00 0.00 358 80.00 0.00 116.00 0.00 0.00 359 81.00 0.00 117.00 0.00 0.00 370 83.00 2.00 120.00 2.00 2.00 371 83.00 2.00 121.00 2.00 2.00 437 98.00 15.00 142.00 15.00 15.00 438 98.00 15.00 142.00 15.00 15.00 514 115.00 37.00 167.00 30.00 30.00 515 115.00 37.00 167.00 30.00 30.00 547 126.00 47.00 178.00 36.00 36.00 548 126.00 47.00 178.00 36.00 36.00 720 186.00 83.00 234.00 69.00 69.00 721 187.00 83.00 234.00 69.00 69.00 738 193.00 87.00 240.00 72.00 72.00 739 193.00 87.00 240.00 72.00 72.00 864 236.00 115.00 281.00 97.00 104.00 865 237.00 115.00 281.00 98.00 104.00 923 257.00 135.00 300.00 117.00 126.00 924 257.00 135.00 300.00 117.00 126.00 931 260.00 138.00 303.00 119.00 129.00 932 260.00 138.00 303.00 120.00 129.00 1,281 380.00 260.00 416.00 234.00 247.00 1,282 381.00 260.00 417.00 234.00 247.00 1,844 575.00 454.00 599.00 417.00 435.00 1,845 575.00 454.00 600.00 417.00 436.00 1,956 613.00 492.00 636.00 453.00 473.00 1,957 614.00 493.00 636.00 454.00 473.00 2,119 677.00 549.00 689.00 506.00 527.00 2,120 677.00 549.00 689.00 507.00 528.00 2,306 750.00 613.00 749.00 567.00 590.00 2,307 750.00 614.00 750.00 567.00 590.00 2,490 821.00 685.00 818.00 635.00 660.00 2,491 822.00 685.00 818.00 635.00 660.00 2,652 885.00 748.00 878.00 695.00 722.00 2,653 885.00 748.00 878.00 695.00 722.00 2,736 917.00 781.00 909.00 726.00 753.00 2,737 918.00 781.00 909.00 726.00 754.00 2,898 981.00 844.00 969.00 786.00 815.00 2,899 981.00 844.00 969.00 786.00 815.00 2,913 986.00 850.00 974.00 792.00 821.00 2,914 987.00 850.00 975.00 792.00 821.00 3,111 1,064.00 927.00 1,048.00 865.00 896.00 3,461 1,228.00 1,064.00 1,177.00 994.00 1,029.00 Fortnightly withholding amounts Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 174 34.00 0.00 56.00 0.00 0.00 176 34.00 0.00 58.00 0.00 0.00 232 48.00 0.00 76.00 0.00 0.00 234 48.00 0.00 76.00 0.00 0.00 498 110.00 0.00 162.00 0.00 0.00 500 110.00 0.00 162.00 0.00 0.00 716 160.00 0.00 232.00 0.00 0.00 718 162.00 0.00 234.00 0.00 0.00 740 166.00 4.00 240.00 4.00 4.00 742 166.00 4.00 242.00 4.00 4.00 874 196.00 30.00 284.00 30.00 30.00 876 196.00 30.00 284.00 30.00 30.00 1,028 230.00 74.00 334.00 60.00 60.00 1,030 230.00 74.00 334.00 60.00 60.00 1,094 252.00 94.00 356.00 72.00 72.00 1,096 252.00 94.00 356.00 72.00 72.00 1,440 372.00 166.00 468.00 138.00 138.00 1,442 374.00 166.00 468.00 138.00 138.00 1,476 386.00 174.00 480.00 144.00 144.00 1,478 386.00 174.00 480.00 144.00 144.00 1,728 472.00 230.00 562.00 194.00 208.00 1,730 474.00 230.00 562.00 196.00 208.00 1,846 514.00 270.00 600.00 234.00 252.00 1,848 514.00 270.00 600.00 234.00 252.00 1,862 520.00 276.00 606.00 238.00 258.00 1,864 520.00 276.00 606.00 240.00 258.00 2,562 760.00 520.00 832.00 468.00 494.00 2,564 762.00 520.00 834.00 468.00 494.00 3,688 1,150.00 908.00 1,198.00 834.00 870.00 3,690 1,150.00 908.00 1,200.00 834.00 872.00 3,912 1,226.00 984.00 1,272.00 906.00 946.00 3,914 1,228.00 986.00 1,272.00 908.00 946.00 4,238 1,354.00 1,098.00 1,378.00 1,012.00 1,054.00 4,240 1,354.00 1,098.00 1,378.00 1,014.00 1,056.00 4,612 1,500.00 1,226.00 1,498.00 1,134.00 1,180.00 4,614 1,500.00 1,228.00 1,500.00 1,134.00 1,180.00 4,980 1,642.00 1,370.00 1,636.00 1,270.00 1,320.00 4,982 1,644.00 1,370.00 1,636.00 1,270.00 1,320.00 5,304 1,770.00 1,496.00 1,756.00 1,390.00 1,444.00 5,306 1,770.00 1,496.00 1,756.00 1,390.00 1,444.00 5,472 1,834.00 1,562.00 1,818.00 1,452.00 1,506.00 5,474 1,836.00 1,562.00 1,818.00 1,452.00 1,508.00 5,796 1,962.00 1,688.00 1,938.00 1,572.00 1,630.00 5,798 1,962.00 1,688.00 1,938.00 1,572.00 1,630.00 5,826 1,972.00 1,700.00 1,948.00 1,584.00 1,642.00 5,828 1,974.00 1,700.00 1,950.00 1,584.00 1,642.00 6,222 2,128.00 1,854.00 2,096.00 1,730.00 1,792.00 6,922 2,456.00 2,128.00 2,354.00 1,988.00 2,058.00 Monthly withholding amounts Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 377.00 74.00 0.00 121.00 0.00 0.00 381.33 74.00 0.00 126.00 0.00 0.00 502.67 104.00 0.00 165.00 0.00 0.00 507.00 104.00 0.00 165.00 0.00 0.00 1,079.00 238.00 0.00 351.00 0.00 0.00 1,083.33 238.00 0.00 351.00 0.00 0.00 1,551.33 347.00 0.00 503.00 0.00 0.00 1,555.67 351.00 0.00 507.00 0.00 0.00 1,603.33 360.00 9.00 520.00 9.00 9.00 1,607.67 360.00 9.00 524.00 9.00 9.00 1,893.67 425.00 65.00 615.00 65.00 65.00 1,898.00 425.00 65.00 615.00 65.00 65.00 2,227.33 498.00 160.00 724.00 130.00 130.00 2,231.67 498.00 160.00 724.00 130.00 130.00 2,370.33 546.00 204.00 771.00 156.00 156.00 2,374.67 546.00 204.00 771.00 156.00 156.00 3,120.00 806.00 360.00 1,014.00 299.00 299.00 3,124.33 810.00 360.00 1,014.00 299.00 299.00 3,198.00 836.00 377.00 1,040.00 312.00 312.00 3,202.33 836.00 377.00 1,040.00 312.00 312.00 3,744.00 1,023.00 498.00 1,218.00 420.00 451.00 3,748.33 1,027.00 498.00 1,218.00 425.00 451.00 3,999.67 1,114.00 585.00 1,300.00 507.00 546.00 4,004.00 1,114.00 585.00 1,300.00 507.00 546.00 4,034.33 1,127.00 598.00 1,313.00 516.00 559.00 4,038.67 1,127.00 598.00 1,313.00 520.00 559.00 5,551.00 1,647.00 1,127.00 1,803.00 1,014.00 1,070.00 5,555.33 1,651.00 1,127.00 1,807.00 1,014.00 1,070.00 7,990.67 2,492.00 1,967.00 2,596.00 1,807.00 1,885.00 7,995.00 2,492.00 1,967.00 2,600.00 1,807.00 1,889.00 8,476.00 2,656.00 2,132.00 2,756.00 1,963.00 2,050.00 8,480.33 2,661.00 2,136.00 2,756.00 1,967.00 2,050.00 9,182.33 2,934.00 2,379.00 2,986.00 2,193.00 2,284.00 9,186.67 2,934.00 2,379.00 2,986.00 2,197.00 2,288.00 9,992.67 3,250.00 2,656.00 3,246.00 2,457.00 2,557.00 9,997.00 3,250.00 2,661.00 3,250.00 2,457.00 2,557.00 10,790.00 3,558.00 2,968.00 3,545.00 2,752.00 2,860.00 10,794.33 3,562.00 2,968.00 3,545.00 2,752.00 2,860.00 11,492.00 3,835.00 3,241.00 3,805.00 3,012.00 3,129.00 11,496.33 3,835.00 3,241.00 3,805.00 3,012.00 3,129.00 11,856.00 3,974.00 3,384.00 3,939.00 3,146.00 3,263.00 11,860.33 3,978.00 3,384.00 3,939.00 3,146.00 3,267.00 12,558.00 4,251.00 3,657.00 4,199.00 3,406.00 3,532.00 12,562.33 4,251.00 3,657.00 4,199.00 3,406.00 3,532.00 12,623.00 4,273.00 3,683.00 4,221.00 3,432.00 3,558.00 12,627.33 4,277.00 3,683.00 4,225.00 3,432.00 3,558.00 13,481.00 4,611.00 4,017.00 4,541.00 3,748.00 3,883.00 14,997.67 5,321.00 4,611.00 5,100.00 4,307.00 4,459.00 Sample data - Scale 2 Weekly Medicare levy adjustment Adjustment amount, weekly Weekly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 437 0.00 0.00 0.00 0.00 0.00 0.00 438 0.00 0.00 0.00 0.00 0.00 0.00 492 5.00 5.00 5.00 5.00 5.00 5.00 493 6.00 6.00 6.00 6.00 6.00 6.00 547 11.00 11.00 11.00 11.00 11.00 11.00 548 11.00 11.00 11.00 11.00 11.00 11.00 575 12.00 12.00 12.00 12.00 12.00 12.00 576 12.00 12.00 12.00 12.00 12.00 12.00 603 12.00 12.00 12.00 12.00 12.00 12.00 604 12.00 12.00 12.00 12.00 12.00 12.00 631 13.00 13.00 13.00 13.00 13.00 13.00 632 13.00 13.00 13.00 13.00 13.00 13.00 659 13.00 13.00 13.00 13.00 13.00 13.00 660 13.00 13.00 13.00 13.00 13.00 13.00 687 14.00 14.00 14.00 14.00 14.00 14.00 688 14.00 14.00 14.00 14.00 14.00 14.00 715 14.00 14.00 14.00 14.00 14.00 14.00 716 14.00 14.00 14.00 14.00 14.00 14.00 743 14.00 15.00 15.00 15.00 15.00 15.00 744 14.00 15.00 15.00 15.00 15.00 15.00 771 12.00 15.00 15.00 15.00 15.00 15.00 772 12.00 15.00 15.00 15.00 15.00 15.00 799 10.00 16.00 16.00 16.00 16.00 16.00 800 10.00 16.00 16.00 16.00 16.00 16.00 827 8.00 15.00 17.00 17.00 17.00 17.00 828 8.00 14.00 17.00 17.00 17.00 17.00 855 6.00 12.00 17.00 17.00 17.00 17.00 856 5.00 12.00 17.00 17.00 17.00 17.00 883 3.00 10.00 17.00 18.00 18.00 18.00 884 3.00 10.00 17.00 18.00 18.00 18.00 911 1.00 8.00 15.00 18.00 18.00 18.00 912 1.00 8.00 15.00 18.00 18.00 18.00 939 0.00 6.00 12.00 19.00 19.00 19.00 940 0.00 6.00 12.00 19.00 19.00 19.00 967 0.00 3.00 10.00 17.00 19.00 19.00 968 0.00 3.00 10.00 17.00 19.00 19.00 995 0.00 1.00 8.00 15.00 20.00 20.00 996 0.00 1.00 8.00 15.00 20.00 20.00 1,023 0.00 0.00 6.00 12.00 19.00 20.00 1,024 0.00 0.00 6.00 12.00 19.00 20.00 1,051 0.00 0.00 3.00 10.00 17.00 21.00 1,052 0.00 0.00 3.00 10.00 17.00 21.00 1,079 0.00 0.00 1.00 8.00 15.00 22.00 1,080 0.00 0.00 1.00 8.00 15.00 21.00 1,263 0.00 0.00 0.00 0.00 0.00 7.00 1,264 0.00 0.00 0.00 0.00 0.00 7.00 1,348 0.00 0.00 0.00 0.00 0.00 0.00 1,349 0.00 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare levy adjustment Adjustment amount, fortnightly Fortnightly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 874 0.00 0.00 0.00 0.00 0.00 0.00 876 0.00 0.00 0.00 0.00 0.00 0.00 984 10.00 10.00 10.00 10.00 10.00 10.00 986 12.00 12.00 12.00 12.00 12.00 12.00 1,094 22.00 22.00 22.00 22.00 22.00 22.00 1,096 22.00 22.00 22.00 22.00 22.00 22.00 1,150 24.00 24.00 24.00 24.00 24.00 24.00 1,152 24.00 24.00 24.00 24.00 24.00 24.00 1,206 24.00 24.00 24.00 24.00 24.00 24.00 1,208 24.00 24.00 24.00 24.00 24.00 24.00 1,262 26.00 26.00 26.00 26.00 26.00 26.00 1,264 26.00 26.00 26.00 26.00 26.00 26.00 1,318 26.00 26.00 26.00 26.00 26.00 26.00 1,320 26.00 26.00 26.00 26.00 26.00 26.00 1,374 28.00 28.00 28.00 28.00 28.00 28.00 1,376 28.00 28.00 28.00 28.00 28.00 28.00 1,430 28.00 28.00 28.00 28.00 28.00 28.00 1,432 28.00 28.00 28.00 28.00 28.00 28.00 1,486 28.00 30.00 30.00 30.00 30.00 30.00 1,488 28.00 30.00 30.00 30.00 30.00 30.00 1,542 24.00 30.00 30.00 30.00 30.00 30.00 1,544 24.00 30.00 30.00 30.00 30.00 30.00 1,598 20.00 32.00 32.00 32.00 32.00 32.00 1,600 20.00 32.00 32.00 32.00 32.00 32.00 1,654 16.00 30.00 34.00 34.00 34.00 34.00 1,656 16.00 28.00 34.00 34.00 34.00 34.00 1,710 12.00 24.00 34.00 34.00 34.00 34.00 1,712 10.00 24.00 34.00 34.00 34.00 34.00 1,766 6.00 20.00 34.00 36.00 36.00 36.00 1,768 6.00 20.00 34.00 36.00 36.00 36.00 1,822 2.00 16.00 30.00 36.00 36.00 36.00 1,824 2.00 16.00 30.00 36.00 36.00 36.00 1,878 0.00 12.00 24.00 38.00 38.00 38.00 1,880 0.00 12.00 24.00 38.00 38.00 38.00 1,934 0.00 6.00 20.00 34.00 38.00 38.00 1,936 0.00 6.00 20.00 34.00 38.00 38.00 1,990 0.00 2.00 16.00 30.00 40.00 40.00 1,992 0.00 2.00 16.00 30.00 40.00 40.00 2,046 0.00 0.00 12.00 24.00 38.00 40.00 2,048 0.00 0.00 12.00 24.00 38.00 40.00 2,102 0.00 0.00 6.00 20.00 34.00 42.00 2,104 0.00 0.00 6.00 20.00 34.00 42.00 2,158 0.00 0.00 2.00 16.00 30.00 44.00 2,160 0.00 0.00 2.00 16.00 30.00 42.00 2,526 0.00 0.00 0.00 0.00 0.00 14.00 2,528 0.00 0.00 0.00 0.00 0.00 14.00 2,696 0.00 0.00 0.00 0.00 0.00 0.00 2,698 0.00 0.00 0.00 0.00 0.00 0.00 Monthly Medicare levy adjustment Monthly Medicare levy adjustment Monthly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1,893.67 0.00 0.00 0.00 0.00 0.00 0.00 1,898.00 0.00 0.00 0.00 0.00 0.00 0.00 2,132.00 22.00 22.00 22.00 22.00 22.00 22.00 2,136.33 26.00 26.00 26.00 26.00 26.00 26.00 2,370.33 48.00 48.00 48.00 48.00 48.00 48.00 2,374.67 48.00 48.00 48.00 48.00 48.00 48.00 2,491.67 52.00 52.00 52.00 52.00 52.00 52.00 2,496.00 52.00 52.00 52.00 52.00 52.00 52.00 2,613.00 52.00 52.00 52.00 52.00 52.00 52.00 2,617.33 52.00 52.00 52.00 52.00 52.00 52.00 2,734.33 56.00 56.00 56.00 56.00 56.00 56.00 2,738.67 56.00 56.00 56.00 56.00 56.00 56.00 2,855.67 56.00 56.00 56.00 56.00 56.00 56.00 2,860.00 56.00 56.00 56.00 56.00 56.00 56.00 2,977.00 61.00 61.00 61.00 61.00 61.00 61.00 2,981.33 61.00 61.00 61.00 61.00 61.00 61.00 3,098.33 61.00 61.00 61.00 61.00 61.00 61.00 3,102.67 61.00 61.00 61.00 61.00 61.00 61.00 3,219.67 61.00 65.00 65.00 65.00 65.00 65.00 3,224.00 61.00 65.00 65.00 65.00 65.00 65.00 3,341.00 52.00 65.00 65.00 65.00 65.00 65.00 3,345.33 52.00 65.00 65.00 65.00 65.00 65.00 3,462.33 43.00 69.00 69.00 69.00 69.00 69.00 3,466.67 43.00 69.00 69.00 69.00 69.00 69.00 3,583.67 35.00 65.00 74.00 74.00 74.00 74.00 3,588.00 35.00 61.00 74.00 74.00 74.00 74.00 3,705.00 26.00 52.00 74.00 74.00 74.00 74.00 3,709.33 22.00 52.00 74.00 74.00 74.00 74.00 3,826.33 13.00 43.00 74.00 78.00 78.00 78.00 3,830.67 13.00 43.00 74.00 78.00 78.00 78.00 3,947.67 4.00 35.00 65.00 78.00 78.00 78.00 3,952.00 4.00 35.00 65.00 78.00 78.00 78.00 4,069.00 0.00 26.00 52.00 82.00 82.00 82.00 4,073.33 0.00 26.00 52.00 82.00 82.00 82.00 4,190.33 0.00 13.00 43.00 74.00 82.00 82.00 4,194.67 0.00 13.00 43.00 74.00 82.00 82.00 4,311.67 0.00 4.00 35.00 65.00 87.00 87.00 4,316.00 0.00 4.00 35.00 65.00 87.00 87.00 4,433.00 0.00 0.00 26.00 52.00 82.00 87.00 4,437.33 0.00 0.00 26.00 52.00 82.00 87.00 4,554.33 0.00 0.00 13.00 43.00 74.00 91.00 4,558.67 0.00 0.00 13.00 43.00 74.00 91.00 4,675.67 0.00 0.00 4.00 35.00 65.00 95.00 4,680.00 0.00 0.00 4.00 35.00 65.00 91.00 5,473.00 0.00 0.00 0.00 0.00 0.00 30.00 5,477.33 0.00 0.00 0.00 0.00 0.00 30.00 5,841.33 0.00 0.00 0.00 0.00 0.00 0.00 5,845.67 0.00 0.00 0.00 0.00 0.00 0.00 Sample data - Scale 6 Weekly Medicare half-levy adjustment Adjustment amount, weekly half-levy Weekly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 738 0.00 0.00 0.00 0.00 0.00 739 0.00 0.00 0.00 0.00 0.00 830 5.00 5.00 5.00 5.00 5.00 831 5.00 5.00 5.00 5.00 5.00 923 9.00 9.00 9.00 9.00 9.00 924 3.00 7.00 9.00 9.00 9.00 940 3.00 6.00 9.00 9.00 9.00 941 3.00 6.00 9.00 9.00 9.00 957 2.00 5.00 9.00 10.00 10.00 958 2.00 5.00 9.00 10.00 10.00 974 1.00 5.00 8.00 10.00 10.00 975 1.00 5.00 8.00 10.00 10.00 991 1.00 4.00 8.00 10.00 10.00 992 1.00 4.00 7.00 10.00 10.00 1,008 0.00 3.00 7.00 10.00 10.00 1,009 0.00 3.00 7.00 10.00 10.00 1,025 0.00 3.00 6.00 10.00 10.00 1,026 0.00 3.00 6.00 10.00 10.00 1,042 0.00 2.00 5.00 9.00 10.00 1,043 0.00 2.00 5.00 9.00 10.00 1,059 0.00 1.00 5.00 8.00 11.00 1,060 0.00 1.00 5.00 8.00 11.00 1,076 0.00 1.00 4.00 8.00 11.00 1,077 0.00 1.00 4.00 7.00 11.00 1,093 0.00 0.00 3.00 7.00 10.00 1,094 0.00 0.00 3.00 7.00 10.00 1,110 0.00 0.00 3.00 6.00 10.00 1,111 0.00 0.00 3.00 6.00 10.00 1,127 0.00 0.00 2.00 5.00 9.00 1,128 0.00 0.00 2.00 5.00 9.00 1,144 0.00 0.00 1.00 5.00 8.00 1,145 0.00 0.00 1.00 5.00 8.00 1,161 0.00 0.00 1.00 4.00 8.00 1,162 0.00 0.00 1.00 4.00 7.00 1,178 0.00 0.00 0.00 3.00 7.00 1,179 0.00 0.00 0.00 3.00 7.00 1,195 0.00 0.00 0.00 3.00 6.00 1,196 0.00 0.00 0.00 3.00 6.00 1,212 0.00 0.00 0.00 2.00 5.00 1,213 0.00 0.00 0.00 2.00 5.00 1,229 0.00 0.00 0.00 1.00 5.00 1,230 0.00 0.00 0.00 1.00 5.00 1,246 0.00 0.00 0.00 1.00 4.00 1,247 0.00 0.00 0.00 1.00 4.00 1,263 0.00 0.00 0.00 0.00 3.00 1,264 0.00 0.00 0.00 0.00 3.00 1,348 0.00 0.00 0.00 0.00 0.00 1,349 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare half-levy adjustment Adjustment amount, fortnightly half-levy Fortnightly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1,476 0.00 0.00 0.00 0.00 0.00 1,478 0.00 0.00 0.00 0.00 0.00 1,660 10.00 10.00 10.00 10.00 10.00 1,662 10.00 10.00 10.00 10.00 10.00 1,846 18.00 18.00 18.00 18.00 18.00 1,848 6.00 14.00 18.00 18.00 18.00 1,880 6.00 12.00 18.00 18.00 18.00 1,882 6.00 12.00 18.00 18.00 18.00 1,914 4.00 10.00 18.00 20.00 20.00 1,916 4.00 10.00 18.00 20.00 20.00 1,948 2.00 10.00 16.00 20.00 20.00 1,950 2.00 10.00 16.00 20.00 20.00 1,982 2.00 8.00 16.00 20.00 20.00 1,984 2.00 8.00 14.00 20.00 20.00 2,016 0.00 6.00 14.00 20.00 20.00 2,018 0.00 6.00 14.00 20.00 20.00 2,050 0.00 6.00 12.00 20.00 20.00 2,052 0.00 6.00 12.00 20.00 20.00 2,084 0.00 4.00 10.00 18.00 20.00 2,086 0.00 4.00 10.00 18.00 20.00 2,118 0.00 2.00 10.00 16.00 22.00 2,120 0.00 2.00 10.00 16.00 22.00 2,152 0.00 2.00 8.00 16.00 22.00 2,154 0.00 2.00 8.00 14.00 22.00 2,186 0.00 0.00 6.00 14.00 20.00 2,188 0.00 0.00 6.00 14.00 20.00 2,220 0.00 0.00 6.00 12.00 20.00 2,222 0.00 0.00 6.00 12.00 20.00 2,254 0.00 0.00 4.00 10.00 18.00 2,256 0.00 0.00 4.00 10.00 18.00 2,288 0.00 0.00 2.00 10.00 16.00 2,290 0.00 0.00 2.00 10.00 16.00 2,322 0.00 0.00 2.00 8.00 16.00 2,324 0.00 0.00 2.00 8.00 14.00 2,356 0.00 0.00 0.00 6.00 14.00 2,358 0.00 0.00 0.00 6.00 14.00 2,390 0.00 0.00 0.00 6.00 12.00 2,392 0.00 0.00 0.00 6.00 12.00 2,424 0.00 0.00 0.00 4.00 10.00 2,426 0.00 0.00 0.00 4.00 10.00 2,458 0.00 0.00 0.00 2.00 10.00 2,460 0.00 0.00 0.00 2.00 10.00 2,492 0.00 0.00 0.00 2.00 8.00 2,494 0.00 0.00 0.00 2.00 8.00 2,526 0.00 0.00 0.00 0.00 6.00 2,528 0.00 0.00 0.00 0.00 6.00 2,696 0.00 0.00 0.00 0.00 0.00 2,698 0.00 0.00 0.00 0.00 0.00 Monthly Medicare half-levy adjustment Adjustment amount, monthly half-levy Monthly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 3,198.00 0.00 0.00 0.00 0.00 0.00 3,202.33 0.00 0.00 0.00 0.00 0.00 3,596.67 22.00 22.00 22.00 22.00 22.00 3,601.00 22.00 22.00 22.00 22.00 22.00 3,999.67 39.00 39.00 39.00 39.00 39.00 4,004.00 13.00 30.00 39.00 39.00 39.00 4,073.33 13.00 26.00 39.00 39.00 39.00 4,077.67 13.00 26.00 39.00 39.00 39.00 4,147.00 9.00 22.00 39.00 43.00 43.00 4,151.33 9.00 22.00 39.00 43.00 43.00 4,220.67 4.00 22.00 35.00 43.00 43.00 4,225.00 4.00 22.00 35.00 43.00 43.00 4,294.33 4.00 17.00 35.00 43.00 43.00 4,298.67 4.00 17.00 30.00 43.00 43.00 4,368.00 0.00 13.00 30.00 43.00 43.00 4,372.33 0.00 13.00 30.00 43.00 43.00 4,441.67 0.00 13.00 26.00 43.00 43.00 4,446.00 0.00 13.00 26.00 43.00 43.00 4,515.33 0.00 9.00 22.00 39.00 43.00 4,519.67 0.00 9.00 22.00 39.00 43.00 4,589.00 0.00 4.00 22.00 35.00 48.00 4,593.33 0.00 4.00 22.00 35.00 48.00 4,662.67 0.00 4.00 17.00 35.00 48.00 4,667.00 0.00 4.00 17.00 30.00 48.00 4,736.33 0.00 0.00 13.00 30.00 43.00 4,740.67 0.00 0.00 13.00 30.00 43.00 4,810.00 0.00 0.00 13.00 26.00 43.00 4,814.33 0.00 0.00 13.00 26.00 43.00 4,883.67 0.00 0.00 9.00 22.00 39.00 4,888.00 0.00 0.00 9.00 22.00 39.00 4,957.33 0.00 0.00 4.00 22.00 35.00 4,961.67 0.00 0.00 4.00 22.00 35.00 5,031.00 0.00 0.00 4.00 17.00 35.00 5,035.33 0.00 0.00 4.00 17.00 30.00 5,104.67 0.00 0.00 0.00 13.00 30.00 5,109.00 0.00 0.00 0.00 13.00 30.00 5,178.33 0.00 0.00 0.00 13.00 26.00 5,182.67 0.00 0.00 0.00 13.00 26.00 5,252.00 0.00 0.00 0.00 9.00 22.00 5,256.33 0.00 0.00 0.00 9.00 22.00 5,325.67 0.00 0.00 0.00 4.00 22.00 5,330.00 0.00 0.00 0.00 4.00 22.00 5,399.33 0.00 0.00 0.00 4.00 17.00 5,403.67 0.00 0.00 0.00 4.00 17.00 5,473.00 0.00 0.00 0.00 0.00 13.00 5,477.33 0.00 0.00 0.00 0.00 13.00 5,841.33 0.00 0.00 0.00 0.00 0.00 5,845.67 0.00 0.00 0.00 0.00 0.00 Other statements of formulas Statements of formulas for other classes of payees are also available. These include PAYG withholding: • Statement of formulas for calculating study and training support loans components • Tax table for individuals employed in the horticultural or shearing industry • Tax table for actors, variety artists and other entertainers • Tax table for seniors and pensioners • Tax table for working holiday makers . • Statement of formulas for calculating study and training support loans components • Tax table for individuals employed in the horticultural or shearing industry • Tax table for actors, variety artists and other entertainers • Tax table for seniors and pensioners • Tax table for working holiday makers . Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee, (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, use scale 3 • If they have not given you a valid TFN, use scale 4. • If they have given you a valid TFN, use scale 3 • If they have not given you a valid TFN, use scale 4. Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. Withholding declarations An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt, or changes to them • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt, or changes to them • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee has a study and training support loan debt If your employee has a HELP, VSL, FS, SSL or TSL debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Next step: To calculate additional withholding amounts for: • HELP, VSL, FS, SSL or TSL debts, refer to either - Study and training support loans weekly tax table - Study and training support loans fortnightly tax table - Study and training support loans monthly tax table . • Statement of formulas, refer to - Schedule 8 - Statement of formulas for calculating study and training support loans components • HELP, VSL, FS, SSL or TSL debts, refer to either - Study and training support loans weekly tax table - Study and training support loans fortnightly tax table - Study and training support loans monthly tax table . • Statement of formulas, refer to - Schedule 8 - Statement of formulas for calculating study and training support loans components - Study and training support loans weekly tax table - Study and training support loans fortnightly tax table - Study and training support loans monthly tax table . - Schedule 8 - Statement of formulas for calculating study and training support loans components Employees who are entitled to a reduction of Medicare levy or do not have to pay the Medicare levy because of low family income, will not have to make a compulsory HELP, VSL, FS, SSL or TSL repayment for that year. The exemption from making a compulsory study and training support loans repayment may be claimed on the Medicare levy variation declaration. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information on when to withhold and report on allowances, refer to Withholding from allowances . Leave loading If you pay leave loading as a lump sum, use Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding. Holiday pay, long service leave and employment termination payments Employees who continue working for you You must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment. For more information, see Withholding from leave payments for continuing employees . Employees who stop working for you This schedule does not cover any lump sum payments made to an employee who stops working for you. If an employee has unused annual leave, leave loading or long service leave, refer to Tax table for unused leave payments on termination of employment . Any other lump sum payments may be employment termination payments, refer to Tax table for employment termination payments . Do not withhold any amount for study and training support loans debt from lump sum termination payments. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. To work out the employee's annual tax offset entitlement into a weekly, fortnightly, monthly or quarterly amount, refer to Tax offsets . Do not allow for any tax offsets if any of the following apply: • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. Medicare levy adjustment To claim the Medicare levy adjustment (available in certain situations), your employee must lodge a Medicare levy variation declaration with their Tax file number declaration. Some employees may be liable for an increased rate of the Medicare levy surcharge as a result of the income for surcharge purposes tests. They can lodge a Medicare levy variation declaration, requesting you to increase the amount to be withheld from their payments. Next step: Medicare levy adjustment For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by sections 12-35 of Schedule 1 to the TAA. Next step: • Use the Withholding lookup tool to quickly work out the amount to withhold (XLSX 33KB) • Use the Withholding lookup tool to quickly work out the amount to withhold (XLSX 33KB) Using this schedule You should use this table if you make payments to individuals in the horticultural industry who: • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. Also, use this table if you make payments to individuals in the shearing industry such as shearers, crutchers, wool classers, cooks, shed hands and pressers who: • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. For all other circumstances, use the relevant PAYG withholding weekly or fortnightly tax table. See also: • You can download a printable version of Tax table for individuals employed in the horticultural or shearing industry (PDF 510KB) (NAT 1013) in Portable Document Format (PDF). • You can download a printable version of Tax table for individuals employed in the horticultural or shearing industry (PDF 510KB) (NAT 1013) in Portable Document Format (PDF). If you employ individuals under the Seasonal labour mobility program, this tax table does not apply. For these individuals you are required to withhold at 15%. For more information about the program, refer to Seasonal Worker Program. If you employ individuals under a working holiday makers visa, you must use the Tax table for working holiday makers. Working out the withholding amount To work out the amount you need to withhold you must 1. Input your employees total earnings into the Withholding lookup tool (XLSX 33KB). 2. Use the appropriate column to find the correct amount to withhold - column 2 if the resident employee has given you a TFN - column 3 if the resident employee has not given you a TFN - column 4 if the foreign resident employee has given you a TFN - column 5 if the foreign resident employee has not given you a TFN. Example An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding lookup tool (XLSX 33KB). If the employee is: • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). 1. Input your employees total earnings into the Withholding lookup tool (XLSX 33KB). 2. Use the appropriate column to find the correct amount to withhold - column 2 if the resident employee has given you a TFN - column 3 if the resident employee has not given you a TFN - column 4 if the foreign resident employee has given you a TFN - column 5 if the foreign resident employee has not given you a TFN. - column 2 if the resident employee has given you a TFN - column 3 if the resident employee has not given you a TFN - column 4 if the foreign resident employee has given you a TFN - column 5 if the foreign resident employee has not given you a TFN. Example An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding lookup tool (XLSX 33KB). If the employee is: • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). • a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30) a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108) a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($75) a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). Resident employees The standard rate of withholding of 13% applies if an employee has given you a valid TFN and you withhold amounts using the figures shown in column 2 of the Withholding lookup tool (XLSX 33KB). If the employee has not given you a valid TFN, you must withhold amounts using the figures shown in column 3 of the Withholding lookup tool (XLSX 33KB). When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, you must withhold amounts using the figures shown in column 4 of the Withholding lookup tool (XLSX 33KB). • If they have not given you a valid TFN, you must withhold at 45% using the figures in column 5 of the Withholding lookup tool (XLSX 33KB). • If they have given you a valid TFN, you must withhold amounts using the figures shown in column 4 of the Withholding lookup tool (XLSX 33KB). • If they have not given you a valid TFN, you must withhold at 45% using the figures in column 5 of the Withholding lookup tool (XLSX 33KB). Pay period The rates in this tax table apply irrespective of the pay period. Using a formula The withholding amounts shown in this table can be expressed in mathematical form. If you have developed your own payroll software package, you can use the formulas and coefficients outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Resident or foreign resident rate Resident (a) Foreign resident (a) Tax file number 0.13 0.325 No tax file number 0.47 0.45 • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Rounding of withholding amounts The withholding amounts calculated as a result of applying the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Accounting software Software written in accordance with the formulas in this tax table should be tested for accuracy against the Withholding lookup tool (XLSX 33KB) . The results obtained when using the coefficients in this table may differ slightly from the Withholding lookup tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. Tax file number declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer-employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration that they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Varying your PAYG withholding If your employee believes that, for their circumstances, the amount you withhold will be too much, they may apply to us for a variation to reduce the amount of withholding. For more information, refer to Varying your PAYG withholding. For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. See also: • Use the Withholding look-up tool to quickly work out the amount to withhold . • Use the Withholding look-up tool to quickly work out the amount to withhold . Using this schedule You should use this schedule if you make payments to employees who are actors, variety artists and other entertainers who receive payments for their performances. Do not use this schedule if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following: • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. For these types of payments the Commissioner has varied the rate of withholding to 20% of the payment. For more information refer to Performing artists contracted to perform promotional activity . If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including lump sum payments. For all other relevant employees, refer to PAYG withholding Weekly tax table or Fortnightly tax table . Do not use this schedule for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding. For more information refer to Foreign resident entertainment, sports, construction and casino gaming activities . When using this schedule, do NOT withhold an amount for: • Higher Education Loan Program (HELP) debts • VET Student Loan (VSL) debts • Financial Supplement (FS) debts • Student Start-up Loan (SSL) debts, or • Trade Support Loan (TSL) debts. • Higher Education Loan Program (HELP) debts • VET Student Loan (VSL) debts • Financial Supplement (FS) debts • Student Start-up Loan (SSL) debts, or • Trade Support Loan (TSL) debts. When using this schedule, do NOT adjust the withholding amount for an employee who is claiming a Medicare levy exemption or reduction. Medicare levy variations do not apply to this schedule. Next step: You can download a printable version of the Tax table for actors, variety artists and other entertainers (NAT 1023) in Portable Document Format (PDF). Working out the withholding amount This schedule is only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the formulas to calculate withholding amounts. To work out the amount you need to withhold using this schedule, you must: 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool (XLSX, 33KB) and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool (XLSX, 33KB) and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and the coefficients outlined in table A and table B . This section should be read with Statement of formulas for calculating amounts to be withheld . The formulas comprise linear equations of the form y = ax - b where: • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. Table A: Employee has claimed the tax-free threshold Coefficients where tax-free threshold claimed Weekly earnings (x) less than a b $449 0 0 $548 0.1520 68.3462 $685 0.2320 112.1942 $901 0.1680 68.3465 $1,081 0.1752 74.8369 $1,602 0.2782 186.2119 $2,884 0.2760 182.7504 $4,326 0.3120 286.5965 $4,326 & over 0.3760 563.5196 Table B: Employee has not claimed the tax-free threshold Coefficients where tax-free threshold not claimed Weekly earnings (x) less than a b $110 0.1520 0.1520 $463 0.1878 3.9639 $644 0.1752 -1.9003 $1,165 0.2782 64.4297 $2,447 0.2760 61.9132 $3,889 0.3120 150.0093 $3,889 & over 0.3760 398.9324 To work out withholding amounts using the formulas, you must: 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. If you pay your employees daily rather than per performance, the amount to withhold (including reductions for tax offsets) should be worked out on a daily basis. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1752 - 74.8369 = $100.5365. Round to the nearest dollar = $101. 3. $101 ÷ 2 = $50.50. Round to the nearest dollar = $51. Therefore, the amount to withhold from each performance is $51. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1752 - 74.8369 = $100.5365. Round to the nearest dollar = $101. 3. $101 ÷ 2 = $50.50. Round to the nearest dollar = $51. Therefore, the amount to withhold from each performance is $51. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.1752 - 74.8369 = $100.5365. Round to the nearest dollar = $101. 3. $101 ÷ 2 = $50.50. Round to the nearest dollar = $51. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding look-up tool . The results obtained when using the coefficients in this schedule may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If an employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration . If your employee claims a tax offset, reduce the amount to be withheld from their earnings per performance by the value of the tax offset. The per performance value is the tax offset amount claimed divided by 52, divided by the number of performances per week. Round the result to the nearest dollar. Do NOT allow for any tax offsets if any of the following apply: • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. Withholding declarations An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see Claiming tax offsets . Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt, or changes to them. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt, or changes to them. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents) • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents) • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign resident tax rates Weekly tax rates Weekly tax rates Weekly earnings $ Weekly rate 0 to 2,306 32.5 cents for each dollar of earnings 2,307 to 3,460 $749 plus 37 cents for each $1 of earnings over $2,306 3,461 and over $1,176 plus 45 cents for each $1 of earnings over $3,460 Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-50 of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an individual to resume working for, or providing services to, you or any other entity. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including return to work payments. We have a calculator to help you work out the correct amount of tax to withhold from payments to most employees. To access the calculator, refer to Tax withheld calculator . Working out the withholding amount To work out the amount you need to withhold, multiply the amount of the return to work payment by 34.5% (32.5% + 2.0% Medicare levy). Example George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 34.5% × $18,000 = $6,210. Example George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 34.5% × $18,000 = $6,210. Rounding of withholding amounts Withholding amounts calculated should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Tax file number declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432), they have 28 days to give you their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment made to a resident employee and 45% from any payment made to a foreign resident employee (ignoring any cents) unless we tell you not to. For payments made on or after 13 October 2020 Withholding limit There is a withholding limit of 47% on tax withheld from any additional payments calculated using an annualised method. Applying this withholding limit may result in withholding not being sufficient to cover some employees' end of year tax liability. In these situations, an employee can ask their employer to increase their withholding for the remainder of the financial year. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953. It applies to certain withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 paid as a lump sum. Using this schedule Use this schedule if you make a payment of salary or wages which is: • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including back payments, commissions and bonuses or similar payments. Other payments you should use this tax table for These payments include back payments of: • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. Back payments (including lump sums in arrears) A back payment is a payment that was meant to have been made in a prior period. For example: • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. A back payment is distinct from a bonus, which is a payment made for recognition of performance including past performance. A bonus (or similar payment) can only be considered a back payment if you paid the bonus later than the time that it should have been paid. If you normally process payments in a pay period later than when the work is performed - for example, overtime payments paid with a time lag of one pay period, they are not considered back payments. These payments are treated as part of the normal pay cycle when paid and withholding is calculated on total earnings for that period. An overtime payment is only considered a back payment if it was meant to have been made in a prior pay period. Commissions Commissions are typically payments made as recognition of performance or service, and may be calculated as a percentage of the proceeds from a particular transaction or series of transactions. Bonuses and similar payments A bonus is usually made to an employee in recognition of performance or services, and may be calculated as a percentage of the proceeds from a particular business transaction. These payments may not necessarily be related to a particular period of work. A payment will be treated as similar to a bonus if it is of a one-off nature that does not relate to work performed in a particular period. Examples include: • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. Leave loading Payment of leave loading can also be regarded as a payment similar to a bonus, if it is made as a lump sum and not on a pro-rata basis as leave is taken. If you pay leave loading on a pro rata basis, add it to earnings for the period to calculate withholding using the standard tax tables. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for Individuals ith us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. Terms we use Additional payments Additional payments include back payments (including lump sum payments in arrears), commissions, bonuses and similar payments. Normal earnings Normal earnings are gross taxable earnings and include all salary and wage income, taxable allowances, and overtime earnings for the current financial year. This includes any back payments previously made using Method B(i) . At the start of a financial year, an employee's normal earnings can be based on the last full pay period worked in the previous financial year. If an employee's pay fluctuates significantly, you can use an average of gross taxable earnings for the current financial year (or, if applicable, the previous financial year). If an employee has no current or past normal earnings (for example, the employee is newly employed), you can include expected future earnings in your calculations. This can be based on the employee's contracted or expected salary for the financial year. For the purposes of this table, normal earnings do not include employment termination payments or unused leave payments made on termination of employment. Average total earnings Average total earnings are the sum of all normal earnings paid in the current financial year, including current pay, plus any current year back payments if Method B(i) is used to calculate withholding. Then divide the total earnings by the number of pay periods to date (including the current pay period). Pay periods per financial year Pay periods per financial year refers to a total of 52 pay periods if paid weekly, 26 pay periods if paid fortnightly or 12 pay periods if paid monthly. No adjustments are required for a 53 week / 27 fortnight year. Withholding limit If your employee has a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt, see Study and training support loans and additional payments . If you use Method A or Method B(ii), the amount of tax to be withheld from an additional payment is limited to a maximum of 47% of the additional payment. If the withholding amount calculated (including a study and training support loan component) using Method A or Method B(ii) exceeds 47% of the additional payment being made, then the amount is reduced to be equal to 47% of that payment. The withholding limit applies to the additional payment only and not to normal earnings for the current pay period. For some employees, the withholding limit may result in their withholding amounts not being sufficient to cover their end-of-year tax liability, as their total earnings for the financial year may exceed the study and training support loan repayment threshold or attract a higher rate of tax. Under these circumstances, your employee can arrange an upwards variation by entering into an agreement with you to vary the rate or amount of withholding. For more information about withholding variations, refer to: • Variations - for employers • Varying your PAYG withholding - for employees. • Variations - for employers • Varying your PAYG withholding - for employees. For more information about HELP, SSL, TSL and Financial Supplement repayment thresholds, see Study and training loan repayment thresholds and rates . Working out the withholding amount To work out the amount you need to withhold from an additional payment, you must use either Method A or Method B. Using Method B is more complex but produces a withholding amount that more closely approximates the actual tax payable. Calculations made using either method are acceptable to work out the withholding amount. If your calculation using either method results in a negative amount, you treat the result as nil. Using Method A Use this method for any additional payments made regardless of the financial year the additional payment applies to. This includes all back payments, commissions, bonuses or similar payments. This method calculates withholding by apportioning additional payments made in the current pay period over the number of pay periods in a financial year, and applying that average amount to the gross earnings in the current pay period. If you are paying a commission, bonus or similar payment for a defined period of less than 12 months, you can choose to calculate withholding by using the number of pay periods the payment relates to at step 3. For example, if a commission relates to four weeks and the employee is paid weekly, you divide the commission by four pay periods at step 3, rather than 52 pay periods. Method A instructions Step Instruction 1 Work out your employee's gross earnings excluding any additional payments for the current pay period. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings in step 1. 3 Add any additional payments to be made in the current pay period together and divide the total by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the gross earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount at step 6 by the number of pay periods used in step 3. 8 Multiply the additional payment being made in the current pay period by 47%. 9 Use the lesser amount of step 7 and step 8 for the withholding on the additional payment. Ignore any cents. 10 Work out the total PAYG withholding for the current pay period by adding the withholding on the additional payment (step 9) to the withholding on the gross earnings (step 2). Using Method B Use Method B(i) for any back payments applied to specific periods in the current financial year. Use Method B(ii) for either: • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. If you are making back payments applying to current and previous financial years, apportion the back payment between those years and then use the applicable method for each component to calculate withholding. If you are making multiple additional payments: • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, (that is, you made an additional payment to the employee in a previous pay period), do not recalculate the withholding for the additional payment previously made. • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, (that is, you made an additional payment to the employee in a previous pay period), do not recalculate the withholding for the additional payment previously made. B(i) Back payments applied to specific periods in the current financial year This method recalculates withholding for each pay period the back payment applies. Method B(i) instructions Step Instruction 1 Work out how much of the back payment applied to each earlier pay period in the current financial year. 2 For the first affected pay period, add the back payment relevant to that period to the normal earnings previously paid to get total earnings for that period. 3 Use the relevant tax table to find the amount to be withheld from the total earnings for that period. 4 Subtract the amount previously withheld for the period from the amount at step 3. 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the back payment. 6 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 7 Work out the total PAYG withholding for the current pay period by adding the withholding on the back payment (step 5) to the withholding on the gross earnings (step 6). B(ii) Additional payments applied over the whole financial year This method calculates withholding by averaging all additional payments made in the current financial year over the number of pay periods in a financial year, and applying that to the average total earnings to date. Method B(ii) instructions Step Instruction 1 Calculate the average total earnings paid to your employee over the current financial year to date. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from the average total earnings in step 1. 3 Add all additional payments made in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the average total earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount in step 6 by the number of pay periods used in step 3. 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7. 9 Multiply the additional payment being made in the current pay period by 47%. 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. 11 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). Commissions, bonuses or similar payments If a commission, bonus or similar payment relates to work your employee performed for more than one pay period (or for an undefined period), you calculate withholding by applying either Method A or Method B(ii). Do not use this schedule for payments for a single pay period. If the commission, bonus or similar payment relates to work your employee performed in a single pay period (for example, a week, a fortnight or a month) the amount is added to all their other earnings for the current period. Withholding is then calculated using the standard PAYG withholding tax tables. Study and training support loans and additional payments If your employee has advised you they have a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt on their Tax file number declaration or Withholding declaration, you must also withhold from the additional payment using the relevant study and training support loans tax tables. Calculate the amounts you need to withhold from additional payments for study and training support loans by using the same method you used to calculate the PAYG withholding amount from the additional payment. For example, if you calculate the amount to be withheld from the additional payment using Method A, use the same method to calculate the amounts to be withheld for study and training support loans purposes. How to calculate withholding on the additional payment if it is calculated separately to the study and training support loans components If you calculate withholding separately, you need to make sure that the withholding limit in Method A and Method B(ii) applies to the combined total calculated for the additional payment and the study and training support loans components. For example, at step 9 in Method A, you must combine the amounts from the two separate calculations used for step 7 before comparing it to the amount calculated at step 8. Next step: You can use the following schedule that combine PAYG withholding with study and training support loan instead of repeating the calculation separately for each component: • Schedule 8 - Statement of formulas for calculating study and training support loans components • Schedule 8 - Statement of formulas for calculating study and training support loans components The results obtained when using the coefficients in the above schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. Either calculation is acceptable. Copies of all the tax tables are available, refer to Tax tables . Variations If your employee has a withholding variation in place for the current financial year, use one of the following to work out the amount of withholding from additional payments: • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. If your employee had a withholding variation in place at the time the additional payment accrued but the withholding variation is no longer in effect when the additional payment is made, it does not apply when working out the amount to withhold. If you need help to determine whether to use a withholding variation to work out the amount to withhold from an additional payment, phone us on 1300 360 221. Leave without pay For the purposes of this table, any periods where your employee has taken leave without pay do not affect the calculations outlined in each of the methods. For example, for Method A and Method B(ii), you are still required at step 3 to apportion all additional payments made by the total number of pay periods in a financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Superannuation income streams To work out the amount you need to withhold from the taxable component of back payments of super income streams (pensions and annuities), including lump sum payments in arrears, use either Method A or B. End-of-year reporting You must record back payments on your employee's payment summary, or in a pay event when reporting under Single Touch Payroll. What payment summary you use depends on whether the back payments relate to a superannuation income stream or previous period of assessable foreign service. Use: • PAYG payment summary - individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream for super income stream payments • PAYG payment summary - foreign employment for payments related to a previous period of assessable foreign service. • PAYG payment summary - individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream for super income stream payments • PAYG payment summary - foreign employment for payments related to a previous period of assessable foreign service. For more information about payment summaries, refer to PAYG payment summaries: forms and guidelines. For more information about Single Touch Payroll, and what can and cannot be reported, refer to Single Touch Payroll employer reporting guidelines - What you need to report. Completing the individual non-business payment summary For payments accrued in the current financial year include the total: • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. Salary and wage income (including allowances) accrued before the current financial year For each payment accrued in a prior financial year, but not more than 12 months before the date of payment include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' or 'Allowances' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' or 'Allowances' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment (including allowances) at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment (including allowances) at 'Lump sum E' • amount withheld at 'Total tax withheld'. For each payment that accrued before and after 12 months, apportion the payment between the two periods. If the portion of the payment that accrued after 12 months from the date of payment is $1,200 or more, include the: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Other amounts accrued before the current financial year These other amounts are described in Other payments you should use this schedule for. For each payment accrued in a prior financial year of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued in a prior financial year of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Employee letter You must also provide your employee with a letter specifying: • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. Completing the superannuation income stream payment summary For payments accrued in the current financial year, include: • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' For payments accrued prior to the current financial year, include: • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. SUBHDR TYPE=\"BI\"Payee letter • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' You must also provide your payee with a letter specifying: • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. Completing the foreign employment payment summary Note: For the foreign employment payment summary, the gross payments amount is assessable foreign employment income, which includes total allowances. For salary and wage payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued in a prior financial year, but not more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. Employee letter You must also provide your employee with a letter specifying: • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. • the financial years over which the amount accrued, and • the gross amount that accrued each financial year. Examples Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component - for Example 1 Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $335 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $341 6 Subtract the amount at step 2 from the amount at step 5. = $341 - $335 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component - for Example 1 Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $75 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $76 6 Subtract the amount at step 2 from the amount at step 5. = $76 - $75 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) - for Example 1 Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $335 • HELP withholding on gross earnings in the current pay period = $75 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $774 ($335 + $75 + $312 + $52). Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component - for Example 1 Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $335 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $341 6 Subtract the amount at step 2 from the amount at step 5. = $341 - $335 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component - for Example 1 Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $75 3 Divide the additional payment by the number of pay periods in the financial year. = $900 ÷ 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $76 6 Subtract the amount at step 2 from the amount at step 5. = $76 - $75 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) - for Example 1 Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $335 • HELP withholding on gross earnings in the current pay period = $75 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $774 ($335 + $75 + $312 + $52). Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. • PAYG withholding on gross earnings in the current pay period = $335 • HELP withholding on gross earnings in the current pay period = $75 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 Example 1 uses both: • Study and training support loans weekly tax table (NAT 2173) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component - for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $197 4 Subtract the amount previously withheld for the period from the amount at step 3. = $197 - $162 $35 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $35. $280 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $197 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $197 + $280 $477 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Study and training support loan (HELP) component - for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $28 4 Subtract the amount previously withheld for the period from the amount at step 3. = $28 - $10 $18 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $187. $144 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $28 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $28 + $144 $172 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $197 • HELP withholding on gross earnings in the current pay period = $28 • PAYG withholding on additional payment = $280 • HELP withholding on additional payment = $144 The total PAYG withholding is $649 ($197 + $28 + $280 + $144). • Study and training support loans weekly tax table (NAT 2173) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component - for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $197 4 Subtract the amount previously withheld for the period from the amount at step 3. = $197 - $162 $35 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $35. $280 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $197 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $197 + $280 $477 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Study and training support loan (HELP) component - for Example 2 Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 ÷ 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $28 4 Subtract the amount previously withheld for the period from the amount at step 3. = $28 - $10 $18 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $187. $144 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $28 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $28 + $144 $172 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $197 • HELP withholding on gross earnings in the current pay period = $28 • PAYG withholding on additional payment = $280 • HELP withholding on additional payment = $144 The total PAYG withholding is $649 ($197 + $28 + $280 + $144). • PAYG withholding on gross earnings in the current pay period = $197 • HELP withholding on gross earnings in the current pay period = $28 • PAYG withholding on additional payment = $280 • HELP withholding on additional payment = $144 Example 2 uses: • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2018, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2020. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Method B(ii) instruction - for Example 3 Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 ÷ 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $254 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 ÷ 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $286 6 Subtract the amount at step 2 from the amount at step 5. = $286 - $254 $32 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Multiply the additional payment being made in the current pay period by 47%. = $2,480 × 47% $1,165 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. = $832. This amount is used as it's less than step 9. $832 11 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $254 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). = $832 + $254 $1,086 • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2018, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2020. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Method B(ii) instruction - for Example 3 Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 ÷ 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $254 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 ÷ 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $286 6 Subtract the amount at step 2 from the amount at step 5. = $286 - $254 $32 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Multiply the additional payment being made in the current pay period by 47%. = $2,480 × 47% $1,165 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. = $832. This amount is used as it's less than step 9. $832 11 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $254 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). = $832 + $254 $1,086 Example 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 November 2020, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,400 to $5,200. His employer agreed that the increase would be backdated to 1 August 2019 and paid at the end of November 2020. This means that the back payment of salary covers 15 pay periods. The total back payment of salary is $12,000. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: the current financial year (4 pay periods from 1 July to October 2020) = $3,200 a prior financial year (11 pay periods from 1 August 2019 to 30 June 2020) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component - for Example 4 Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $3,200 over four pay periods. = $3,200 ÷ 4 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,400 + $800 $5,200 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,001 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,001 - $724 $277 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $277. $1,108 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - As Pablo has an accumulated Financial Supplement (FS) debt, his employer will need to calculate a withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component - for Example 4 Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $3,200 over four pay periods. = $3,200 ÷ 4 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,400 + $800 $5,200 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $156 4 Subtract the amount previously withheld for the period from the amount at step 3. = $156 - $43 $113 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 4 × $113. $452 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - Method B(ii) - PAYG withholding component - for Example 4 Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 $5,200 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,001 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,200 + $733 $5,933 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,257 6 Subtract the amount at step 2 from the amount at step 5. = $1,257 - $1,001 $256 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $256 × 12 $3,072 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,072 - $0 $3,072 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component - for Example 4 Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 $5,200 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $156 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,200 + $733 $5,933 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $238 6 Subtract the amount at step 2 from the amount at step 5. = $238 - $156 $82 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $82 × 12 $984 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $984 - $0 $984 Withholding limit (including SFSS component) - for Example 4 Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 47% $4,136 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,072 + $984 = $4,056 This amount is used as it's less than step 9. $4,056 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,001 • FS withholding on gross earnings in the current pay period = $156 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $1,108 • FS withholding on additional payment for current financial year = $452 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,072 • FS withholding on additional payment for prior financial year = $984 Total PAYG withholding is $6,773 ($1,001 + $156 + $1,108 + $452 + $3,072 + $984). Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 November 2020, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,400 to $5,200. His employer agreed that the increase would be backdated to 1 August 2019 and paid at the end of November 2020. This means that the back payment of salary covers 15 pay periods. The total back payment of salary is $12,000. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: the current financial year (4 pay periods from 1 July to October 2020) = $3,200 a prior financial year (11 pay periods from 1 August 2019 to 30 June 2020) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component - for Example 4 Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $3,200 over four pay periods. = $3,200 ÷ 4 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,400 + $800 $5,200 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,001 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,001 - $724 $277 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $277. $1,108 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - As Pablo has an accumulated Financial Supplement (FS) debt, his employer will need to calculate a withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component - for Example 4 Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $3,200 over four pay periods. = $3,200 ÷ 4 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,400 + $800 $5,200 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $156 4 Subtract the amount previously withheld for the period from the amount at step 3. = $156 - $43 $113 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 4 × $113. $452 6 This step is not required as withholding is also calculated using Method B(ii). - 7 This step is not required as withholding is also calculated using Method B(ii). - Method B(ii) - PAYG withholding component - for Example 4 Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 $5,200 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,001 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,200 + $733 $5,933 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,257 6 Subtract the amount at step 2 from the amount at step 5. = $1,257 - $1,001 $256 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $256 × 12 $3,072 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,072 - $0 $3,072 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. - As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for FS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component - for Example 4 Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 $5,200 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $156 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 ÷ 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,200 + $733 $5,933 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $238 6 Subtract the amount at step 2 from the amount at step 5. = $238 - $156 $82 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $82 × 12 $984 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $984 - $0 $984 Withholding limit (including SFSS component) - for Example 4 Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 47% $4,136 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,072 + $984 = $4,056 This amount is used as it's less than step 9. $4,056 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). - Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,001 • FS withholding on gross earnings in the current pay period = $156 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $1,108 • FS withholding on additional payment for current financial year = $452 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,072 • FS withholding on additional payment for prior financial year = $984 Total PAYG withholding is $6,773 ($1,001 + $156 + $1,108 + $452 + $3,072 + $984). = (salary earnings to date + current financial year additional payments to date) ÷ number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,400 + $4,400 + $4,400 + $4,400 + $5,200) + $3,200] ÷ 5 = $26,000 ÷ 5 Combine the two step 8 results. = $3,072 + $984 = $4,056 This amount is used as it's less than step 9. • PAYG withholding on gross earnings in the current pay period = $1,001 • FS withholding on gross earnings in the current pay period = $156 • PAYG withholding on additional payment for current financial year = $1,108 • FS withholding on additional payment for current financial year = $452 • PAYG withholding on additional payment for prior financial year = $3,072 • FS withholding on additional payment for prior financial year = $984 Example 4 uses both: • Student and training support loans monthly tax table (NAT 2186) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. • Student and training support loans monthly tax table (NAT 2186) effective from 1 July 2020 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 13 October 2020 - the calculations are made using scale 2, with tax-free threshold. For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(b) of Schedule 1 to the TAA. Using this schedule You should use this table if you pay an annuity that was purchased with non-superannuation money, for example, an initial capital investment of personal cash. For annuities purchased using money rolled over from a super fund or super income stream payments, refer to Tax table for superannuation income streams . Working out the withholding amount To work out the withholding amount for an annuity payment purchased with non-superannuation money, you must: 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible amount / Number of instalments] 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible amount / Number of instalments] In this formula: • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. - Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity - Residual capital value) / Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. - Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity - Residual capital value) / Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. - Where the annuity is held in only one person's name, the following formula is used: (Undeducted purchase price of the annuity - Residual capital value) / Term of annuity or life expectation factor The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. The recipient of the annuity may request the ATO to calculate the deductible amount of their annuity using Request for determination of the deductible amount of UPP of an Australian pension or annuity. 2. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. 2. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If your payee gives you a Withholding declaration indicating that they want to claim a SAPTO entitlement through PAYG withholding, use the Tax table for seniors and pensioners to work out the amount to withhold from the income amount calculated in step 1. Examples These examples use the PAYG withholding tax tables that apply from 13 October 2020. Example 1 Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2020-21 income year is $5,200. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table (NAT 1005) to work out how much tax to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $127. Example 2 Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2021. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid in the next financial year. Kenneth's deductible amount for a whole income year is $2,600. However, for the part of the current income year (2020-21) that he is to receive an annuity, his deductible amount is $1,000 (for the period 7th February 2021 to 30 June 2021). For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much tax to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $6. Example 1 Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2020-21 income year is $5,200. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table (NAT 1005) to work out how much tax to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $127. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO, so the payer will use the Weekly tax table (NAT 1005) to work out how much tax to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount of tax to be withheld is $127. Example 2 Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2021. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid in the next financial year. Kenneth's deductible amount for a whole income year is $2,600. However, for the part of the current income year (2020-21) that he is to receive an annuity, his deductible amount is $1,000 (for the period 7th February 2021 to 30 June 2021). For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much tax to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $6. 1. The amount of income to withhold tax from: Annuity payment - [Deductible amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO, so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much tax to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount of tax to be withheld is $6. Rounding of withholding amounts Withholding amounts calculated using the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Payment summaries You must issue a PAYG payment summary - individual non-business to the payee by 14 July following the end of the financial year in which you made payments to them. However, if your payee requests a payment summary from you during the financial year, you must provide it within 14 days of receiving their request. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from any payment you make to a foreign resident payee (ignoring any cents), if it is an annuity payment that is not a superannuation income stream and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days , you must withhold 47% for any annuity payment you make to a resident payee and 45% for any annuity payment you make to a foreign resident payee (ignoring any cents) unless we tell you not to. When a TFN has not been provided do not allow for tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-90 of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an amount to an employee for unused leave on the termination of their employment or office. Unused leave payments on termination of employment or office include: • annual leave • holiday pay • leave loading • leave bonuses • long service leave. • annual leave • holiday pay • leave loading • leave bonuses • long service leave. Before calculating the amount to be withheld, you must work out if the payments are being made as a result of a genuine redundancy, invalidity or an early retirement scheme. For more information, refer to Withholding from unused leave payments on termination of employment . If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including unused leave payments on termination of employment. Working out the withholding amount When a TFN is provided The amount to withhold is calculated using the table below. If the post-17 August 1993 lump sum payment from normal termination is less than $300, you must withhold the lesser of the following: • the amount worked out using the table below • 32% of the payment. Withholding amounts for long service leave, annual leave and annual leave loading Payment type Reason Accrual dates Withholding rates Payment summary label Long service leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 32% A Annual leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A Annual leave loading Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A • the amount worked out using the table below • 32% of the payment. Rounding of withholding amounts Withholding amounts calculated by using this table are rounded to the nearest dollar. Results ending in 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Marginal rate calculation To work out the marginal rate, you must: 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). Do not withhold any amount for study and training support loans. Withholding variations If an employee has a withholding variation in effect when unused leave payments are made, the rate specified on the variation notice will only apply to the unused leave payments if the notice includes unused leave payments. Otherwise, the rates in this tax table apply. This includes using the regular tax table per pay period for the marginal rate calculation, and not the varied withholding rate. Normal gross earnings Normal gross earnings are all payments, except those relating to termination payments, received in the last full pay period of employment. This includes taxable allowances, overtime and bonuses. Therefore, your employee's normal gross earnings should be taken to be the earnings relating to the last full pay period worked. Where your employee's pay fluctuates significantly over a number of pay periods, we will accept an average of gross taxable earnings for the financial year to date over the number of pays received. Example The following example uses the Weekly tax table (NAT 1005) effective from 13 October 2020. Beth retires on 31 December 2018. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($1,155) $216 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50 ÷ 52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at step 4 ($1,367) $289 6 Subtract the amount at step 1 from the amount at step 5 ($289 - $216) $73 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($73 x 52) $3,796 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,260 ($2,464 + $3,796). See Rounding of withholding amounts . The total amount to be withheld is then $6,476 ($216 withholding from normal earnings plus $6,260 withholding from long service leave). Example The following example uses the Weekly tax table (NAT 1005) effective from 13 October 2020. Beth retires on 31 December 2018. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($1,155) $216 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50 ÷ 52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at step 4 ($1,367) $289 6 Subtract the amount at step 1 from the amount at step 5 ($289 - $216) $73 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($73 x 52) $3,796 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,260 ($2,464 + $3,796). See Rounding of withholding amounts . The total amount to be withheld is then $6,476 ($216 withholding from normal earnings plus $6,260 withholding from long service leave). When a TFN has not been provided If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 47% from the payment. If your employee is a foreign resident who has not provided you with their TFN, you must withhold 45% from the payment. If your employee believes that for their circumstances the amount you withhold will be too much, they may apply for a variation to reduce the amount of withholding. For more information refer to Varying your PAYG withholding Tax file number declaration Any Tax file number declaration your employee provides while they were working for you will only be effective: • for the period that they were working for you • 12 months after you make the last payment. • for the period that they were working for you • 12 months after you make the last payment. The coefficients in this schedule should be used together with the Statement of formulas for calculating amounts to be withheld . Use this statement of formulas for payments made from 13 October 2020 to 30 June 2021. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA. Using this schedule You should use this schedule if you develop your own payroll software package. Formulas and coefficients are used for calculating weekly withholding amounts for employees who have a: • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Trade Support Loan (TSL) debt. • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Trade Support Loan (TSL) debt. See also: • The Tax withheld calculator which can help you work out the correct amount of tax to withhold from payments to most employees. • You can download a printable version of Statement of formulas for calculating study and training support loans components (PDF, 325KB) . • The Tax withheld calculator which can help you work out the correct amount of tax to withhold from payments to most employees. • You can download a printable version of Statement of formulas for calculating study and training support loans components (PDF, 325KB) . Using a formula The withholding amounts for employees who have a study and training support loans debt can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and component rates outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the weekly study and training support loans component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. • y is the weekly study and training support loans component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. Study and training support loans component rates Tax-free threshold claimed or foreign resident Weekly earnings (x) $ Component rate (a) % 0 - 895.99 - 896.00 - 1,034.99 1.0 1,035.00 - 1,096.99 2.0 1,097.00 - 1,162.99 2.5 1,163.00 - 1,231.99 3.0 1,232.00 - 1,305.99 3.5 1,306.00 - 1,384.99 4.0 1,385.00 - 1,467.99 4.5 1,468.00 - 1,555.99 5.0 1,556.00 - 1,648.99 5.5 1,649.00 - 1,747.99 6.0 1,748.00 - 1,852.99 6.5 1,853.00 - 1,964.99 7.0 1,965.00 - 2,081.99 7.5 2,082.00 - 2,204.99 8.0 2,205.00 - 2,339.99 8.5 2,340.00 - 2,479.99 9.0 2,480.00 - 2,628.99 9.5 2,629.00 & over 10.0 No tax-free threshold claimed Weekly earnings - x $ Component rate - a % 0 - 545.99 - 546.00 - 684.99 1.0 685.00 - 746.99 2.0 747.00 - 812.99 2.5 813.00 - 881.99 3.0 882.00 - 955.99 3.5 956.00 - 1,034.99 4.0 1,035.00 - 1,117.99 4.5 1,118.00 - 1,205.99 5.0 1,206.00 - 1,298.99 5.5 1,299.00 - 1,397.99 6.0 1,398.00 - 1,502.99 6.5 1,503.00 - 1,614.99 7.0 1,615.00 - 1,731.99 7.5 1,732.00 - 1,854.99 8.0 1,855.00 - 1,989.99 8.5 1,990.00 - 2,129.99 9.0 2,130.00 - 2,278.99 9.5 2,279.00 & over 10.0 Calculating fortnightly, monthly or quarterly withholding amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. When to work out the study and training support loans component You will need to calculate the study and training support loans component when your employee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question on whether they have a: - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) - Trade Support Loan (TSL) debt • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $896 or more if paid weekly - $1,792 or more if paid fortnightly - $3,822.67 or more if paid monthly - $11,648 or more if paid quarterly. • answered yes to the question on whether they have a: - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) - Trade Support Loan (TSL) debt • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $896 or more if paid weekly - $1,792 or more if paid fortnightly - $3,822.67 or more if paid monthly - $11,648 or more if paid quarterly. - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) - Trade Support Loan (TSL) debt - $896 or more if paid weekly - $1,792 or more if paid fortnightly - $3,822.67 or more if paid monthly - $11,648 or more if paid quarterly. If your employee has not claimed the tax-free threshold, the study and training support loans component is calculated on earnings of: • $546 or more if paid weekly • $1,092 or more if paid fortnightly • $2,366 or more if paid monthly • $7,098 or more if paid quarterly. • $546 or more if paid weekly • $1,092 or more if paid fortnightly • $2,366 or more if paid monthly • $7,098 or more if paid quarterly. You must withhold the study and training support loans component from all your employee's earnings, including taxable allowances, bonuses and commissions. Examples 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. STSL = $1,095.99 × 2% = $22.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 ÷ 2, ignoring cents and adding 99 cents). Weekly STSL component = $1,177.99 × 3% = $35.00 rounded to the nearest dollar. Fortnightly STSL component = $70.00 ($35.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3 ÷ 13, ignoring cents and adding 99 cents). Weekly STSL component = $1,266.99 × 3.5% = $44.00 rounded to the nearest dollar. Monthly STSL component = $191.00 ($44.00 × 13 ÷ 3, rounded to the nearest dollar). Examples 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. STSL = $1,095.99 × 2% = $22.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 ÷ 2, ignoring cents and adding 99 cents). Weekly STSL component = $1,177.99 × 3% = $35.00 rounded to the nearest dollar. Fortnightly STSL component = $70.00 ($35.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3 ÷ 13, ignoring cents and adding 99 cents). Weekly STSL component = $1,266.99 × 3.5% = $44.00 rounded to the nearest dollar. Monthly STSL component = $191.00 ($44.00 × 13 ÷ 3, rounded to the nearest dollar). 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. STSL = $1,095.99 × 2% = $22.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 ÷ 2, ignoring cents and adding 99 cents). Weekly STSL component = $1,177.99 × 3% = $35.00 rounded to the nearest dollar. Fortnightly STSL component = $70.00 ($35.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3 ÷ 13, ignoring cents and adding 99 cents). Weekly STSL component = $1,266.99 × 3.5% = $44.00 rounded to the nearest dollar. Monthly STSL component = $191.00 ($44.00 × 13 ÷ 3, rounded to the nearest dollar). Do not withhold any amount for study and training support loans debts from lump sum termination payments. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided at tax tables . The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Coefficients to work out the weekly amounts to withhold including the study and training support loans component Your employee's total withholding, including the study and training support loans component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a study and training support loans debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the study and training support loans component and one will not - for example, name one 'scale 2' and the other 'scale 22'. The study and training support loans component does not apply if the employee has not provided a tax file number (TFN). For scales without the study and training support loans component, refer to Statement of formulas for calculating amounts to be withheld . Where tax-free threshold not claimed in Tax file number declaration - Scale 1 With study and training support loans debt Weekly earnings (x) less than $ a b 88 0.1900 0.1900 371 0.2348 3.9639 515 0.2190 -1.9003 546 0.3477 64.4297 685 0.3577 64.4297 747 0.3677 64.4297 813 0.3727 64.4297 882 0.3777 64.4297 932 0.3827 64.4297 956 0.3800 61.9132 1,035 0.3850 61.9132 1,118 0.3900 61.9132 1,206 0.3950 61.9132 1,299 0.4000 61.9132 1,398 0.4050 61.9132 1,503 0.4100 61.9132 1,615 0.4150 61.9132 1,732 0.4200 61.9132 1,855 0.4250 61.9132 1,957 0.4300 61.9132 1,990 0.4750 150.0093 2,130 0.4800 150.0093 2,279 0.4850 150.0093 3,111 0.4900 150.0093 3,111 & over 0.5700 398.9324 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 With study and training support loans debt Weekly earnings (x) less than $ a b 359 - - 438 0.1900 68.3462 548 0.2900 112.1942 721 0.2100 68.3465 865 0.2190 74.8369 896 0.3477 186.2119 1,035 0.3577 186.2119 1,097 0.3677 186.2119 1,163 0.3727 186.2119 1,232 0.3777 186.2119 1,282 0.3827 186.2119 1,306 0.3800 182.7504 1,385 0.3850 182.7504 1,468 0.3900 182.7504 1,556 0.3950 182.7504 1,649 0.4000 182.7504 1,748 0.4050 182.7504 1,853 0.4100 182.7504 1,965 0.4150 182.7504 2,082 0.4200 182.7504 2,205 0.4250 182.7504 2,307 0.4300 182.7504 2,340 0.4750 286.5965 2,480 0.4800 286.5965 2,629 0.4850 286.5965 3,461 0.4900 286.5965 3,461 & over 0.5700 563.5196 Foreign residents - Scale 3 With study and training support loans debt Weekly earnings (x) less than $ a b 896 0.3250 0.3250 1,035 0.3350 0.3250 1,097 0.3450 0.3250 1,163 0.3500 0.3250 1,232 0.3550 0.3250 1,306 0.3600 0.3250 1,385 0.3650 0.3250 1,468 0.3700 0.3250 1,556 0.3750 0.3250 1,649 0.3800 0.3250 1,748 0.3850 0.3250 1,853 0.3900 0.3250 1,965 0.3950 0.3250 2,082 0.4000 0.3250 2,205 0.4050 0.3250 2,307 0.4100 0.3250 2,340 0.4550 103.8462 2,480 0.4600 103.8462 2,629 0.4650 103.8462 3,461 0.4700 103.8462 3,461 & over 0.5500 380.7692 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 With study and training support loans debt Weekly earnings (x) less than $ a b 359 - - 721 0.1900 68.3462 865 0.1990 74.8365 896 0.3277 186.2115 1,035 0.3377 186.2115 1,097 0.3477 186.2115 1,163 0.3527 186.2115 1,232 0.3577 186.2115 1,282 0.3627 186.2115 1,306 0.3600 182.7500 1,385 0.3650 182.7500 1,468 0.3700 182.7500 1,556 0.3750 182.7500 1,649 0.3800 182.7500 1,748 0.3850 182.7500 1,853 0.3900 182.7500 1,965 0.3950 182.7500 2,082 0.4000 182.7500 2,205 0.4050 182.7500 2,307 0.4100 182.7500 2,340 0.4550 286.5962 2,480 0.4600 286.5962 2,629 0.4650 286.5962 3,461 0.4700 286.5962 3,461 & over 0.5500 563.5192 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 With study and training support loans Debt Weekly earnings (x) less than $ a b 359 - - 721 0.1900 68.3462 739 0.1990 74.8365 865 0.2490 111.8308 896 0.3777 223.2058 924 0.3877 223.2058 1,035 0.3477 186.2119 1,097 0.3577 186.2119 1,163 0.3627 186.2119 1,232 0.3677 186.2119 1,282 0.3727 186.2119 1,306 0.3700 182.7504 1,385 0.3750 182.7504 1,468 0.3800 182.7504 1,556 0.3850 182.7504 1,649 0.3900 182.7504 1,748 0.3950 182.7504 1,853 0.4000 182.7504 1,965 0.4050 182.7504 2,082 0.4100 182.7504 2,205 0.4150 182.7504 2,307 0.4200 182.7504 2,340 0.4650 286.5965 2,480 0.4700 286.5965 2,629 0.4750 286.5965 3,461 0.4800 286.5965 3,461 & over 0.5600 563.5196 Note: Withholding amounts including the study and training support loans component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and study and training support loans tax tables. The differences result from the rounding of components. Withholding calculated using either method is accepted. Use for payments to low income aged persons and pensioners For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. See also: • Use the Withholding look-up tool to quickly work out the amount to withhold . • Use the Withholding look-up tool to quickly work out the amount to withhold . Using this schedule You should use this schedule if you make payments to: • seniors and pensioners who, at the end of the relevant financial year, are 66 years of age or older (for example, to be eligible for the year ending 30 June 2021, an employee must be born on or before 30 June 1955). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. • seniors and pensioners who, at the end of the relevant financial year, are 66 years of age or older (for example, to be eligible for the year ending 30 June 2021, an employee must be born on or before 30 June 1955). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. This schedule applies to weekly payments including: • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. This schedule can only apply if the payee has provided you with either: • a Withholding declaration answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners answering yes to questions 4, 5 and 6. • a Withholding declaration answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners answering yes to questions 4, 5 and 6. See also: • You can download a printable version of Tax table for seniors and pensioners (NAT 4466) in Portable Document Format (PDF). • For super income stream payments, you must also use Tax table for superannuation income streams to calculate withholding. • You can download a printable version of Tax table for seniors and pensioners (NAT 4466) in Portable Document Format (PDF). • For super income stream payments, you must also use Tax table for superannuation income streams to calculate withholding. Working out the withholding amount | 1 To work out the withholding amount: Calculate your payee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from step 1 into the Withholding look-up tool , as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your payee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your payee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. Example An payee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding lookup tool . If the payee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($10.00) • a member of a couple, use column 4 to find the correct amount to withhold ($23.00). 1. Calculate your payee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from step 1 into the Withholding look-up tool , as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your payee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your payee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. Example An payee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding lookup tool . If the payee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($10.00) • a member of a couple, use column 4 to find the correct amount to withhold ($23.00). • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($10.00) • a member of a couple, use column 4 to find the correct amount to withhold ($23.00). Calculating fortnightly or monthly withholding amounts First calculate the weekly equivalent of fortnightly or monthly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly or monthly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. You should read this section with Statement of formulas for calculating amounts to be withheld . If you have developed your own payroll software package, you can use the following formulas and the coefficients outlined below. The formulas comprise linear equations of the form y = ax - b, where: • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. If no TFN is provided, ignore cents when you calculate withholding amounts. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the withholding amounts obtained using the Withholding look-up tool . You should only use such software if it produces the exact amounts. Values of the coefficients a and b for each set of formulas Payee is single Weekly earnings(x) less than a b $585 0.0000 0.0000 $646 0.1900 111.2308 $693 0.3150 192.0529 $721 0.4150 261.3913 $865 0.4240 267.8817 $989 0.4727 309.9183 $1,282 0.3477 186.2115 $2,307 0.3450 182.7504 $3,461 0.3900 286.5965 $3,461 & over 0.4700 563.5196 Payee is a member of an illness-separated couple Weekly earnings(x) less than a b $566 0.0000 0.0000 $627 0.1900 107.5769 $693 0.3150 185.9952 $721 0.4150 255.3337 $865 0.4240 261.8240 $941 0.4727 303.8606 $1,282 0.3477 186.2115 $2,307 0.3450 182.7504 $3,461 0.3900 286.5965 $3,461 & over 0.4700 563.5196 Payee is a member of a couple Weekly earnings(x) less than a b $521 0.0000 0.0000 $583 0.1900 99.1538 $693 0.3150 172.0288 $721 0.4150 241.3673 $829 0.4240 247.8577 $865 0.2990 144.1750 $1,282 0.3477 186.2115 $2,307 0.3450 182.7504 $3,461 0.3900 286.5965 $3,461 & over 0.4700 563.5196 Medicare levy parameters Weekly earnings threshold 693 Weekly earnings shade-in threshold 866 Medicare levy family threshold 50,191 Weekly family threshold divisor 52 Additional child 3,533 Shading out point multiplier 0.1000 Shading out point divisor 0.0800 Weekly levy adjustment factor 693.3800 Medicare levy 0.0200 Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If a payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for study and training support loans. When your payee has a study and training support loan debt If your employee has a HELP, VSL, FS, SSL or TSL debt, you may need to withhold additional amounts from their payments. Your payee will need to notify you of this on their Tax file number declaration or Withholding declaration. Work it out To calculate additional withholding amounts for: • HELP, VSL, FS, SSL or TSL debts - refer to Study and training support loans weekly tax table. • HELP, VSL, FS, SSL or TSL debts - refer to Study and training support loans weekly tax table. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information on when to withhold and report on allowances, refer to Withholding from allowances . Leave loading If you pay leave loading as a lump sum, you need to use Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to the earnings for that period to calculate withholding. Claiming tax offsets The seniors and pensioners tax offset (SAPTO) is incorporated into this schedule. If your payee chooses to claim their entitlement to other tax offsets through reduced withholding, they must give you a Withholding declaration. To work out your payee's annual tax offset entitlement into a weekly value, use the Ready reckoner for tax offsets . Deduct this amount from the amount shown in column 2, 3 or 4 of the Withholding look-up tool . Ready reckoner for tax offsets Tax offset entitlement - weekly value Amount claimed $ Weekly value $ 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - 20 - 30 1 40 1 50 1 57 1 60 1 70 1 80 2 90 2 100 2 200 4 300 6 338 6 400 8 500 10 600 11 700 13 800 15 850 16 900 17 1,000 19 1,100 21 1,173 22 1,200 23 1,300 25 1,400 27 1,500 29 1,600 30 1,700 32 1,750 33 1,800 34 1,900 36 2,000 38 2,500 48 2,535 48 3,000 57 If the exact tax offset amount claimed is not shown in the ready reckoner, you add the values for an appropriate combination. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Withholding declarations A payee can use the Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding. For more information on tax offsets, refer to Claiming tax offsets . Payees can also use a Withholding declaration to advise you of changes to their situation that may vary the amount you need to withhold. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt (or changes to them) • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, VSL, FS, SSL or TSL debt (or changes to them) • entitlement to a seniors and pensioners tax offset. When your payee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from a payee, it will replace the previous one. A payee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Medicare levy adjustments To claim the Medicare levy adjustment (available to some low income earners with dependants), a payee must lodge a Medicare levy variation declaration with their Tax file number declaration. For instructions on how to work out the Medicare levy adjustment, refer to Medicare levy adjustment weekly tax table . For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(b) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an individual an amount that is either: • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. If you employ individuals under a working holiday makers visa, you must use the Tax table for working holiday makers for all payments made to them, including employment termination payments. See also: • Taxation of termination payments for information about ETPs for employers and employees. • Delayed termination payments • Taxation of termination payments for information about ETPs for employers and employees. • Delayed termination payments Employment termination payments An ETP is a lump sum payment you make: • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). ETPs include lump sum payments paid upon resignation, retirement or death. A payment from a super fund is not an ETP. A payment must generally be made within 12 months of termination to qualify as an ETP. A payment made outside of 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. Tax treatment of ETPs ETPs can have two different components: • a tax-free component • a taxable component. • a tax-free component • a taxable component. You only withhold tax from the taxable component. Depending on the type of ETP, the concessional tax treatment may be limited to the smaller of: • the ETP cap • the whole-of-income cap. • the ETP cap • the whole-of-income cap. The top rate of tax applies to amounts paid in excess of these caps. The ETP cap amount for the 2020-21 income year is $215,000. This amount is indexed annually. The whole-of-income cap amount for the 2020-21 income year is $180,000. This amount is not indexed. This cap is reduced by any other taxable income payments your employee receives in the income year - for example, salary or wages you have paid to your employee. In some cases, you may need to include an ETP in the taxable payments when working out the whole-of-income cap. The ETP payment summary has an ETP code that you use to describe the type of ETP and which cap has been applied to it. See also: • ETP reporting for more information about ETP codes • Taxation of termination payments • ETP reporting for more information about ETP codes • Taxation of termination payments ETP caps The following table lists the types of ETPs that are subject to withholding and the applicable cap for each type of payment. For payments in column 2, both caps are considered, and the smaller cap applies. Withholding will be required to be made at the top rate of tax on the amount over the smaller of the two caps. Applicable caps for ETPs subject to withholding Column 1 ETP cap only applies to: Column 2 Smaller of the ETP cap or whole-of-income cap applies to: a payment made under an early retirement scheme that exceeds the tax-free limit(see Note 1 - only the amount in excess of the limit is an ETP) a 'golden handshake' whether paid under: • contract • industrial award obligation • recognition of prior service a genuine redundancy payment that exceeds the tax-free base limit and for each complete year of service limit (see Note 1) - only the amount in excess of the limit is an ETP a non-genuine redundancy payment a payment made because of the employee's permanent disability severance pay compensation payment for personal injury a gratuity compensation for unfair dismissal a payment in lieu of notice compensation for harassment a payment for unused sick leave compensation for discrimination a payment for unused rostered days off lump sum payments paid on the death of an employee. an ETP not covered in column 1. • contract • industrial award obligation • recognition of prior service Note 1: The tax-free base limit for the 2020-21 income year is $10,989 plus $5,496 for each year of completed year of service. Note 1: The tax-free base limit for the 2020-21 income year is $10,989 plus $5,496 for each year of completed year of service. Find out about: • Working out the withholding amount • Working out the withholding amount Steps to work out smallest cap Follow these steps to work out the smaller of the ETP cap and whole-of-income cap. Step Action 1 Add up all taxable payments you made to your employee (excluding the ETP). 2 Subtract the step 1 result amount from $180,000. 3 The result from step 2 is the calculated whole-of-income cap. 4 Compare the calculated whole-of-income cap from step 3 and the ETP cap amount of $215,000 for 2020-21 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there have been multiple payments for the same termination). 5 If both caps are equal, use the whole-of-income cap. The smallest of the two caps at step 4 is the cap to apply to the ETP taxable component. Multiple payments for same termination For various reasons, ETPs may be made in more than one instalment. Payments made after the initial payment subject to the ETP cap, will attract a lower ETP cap. This is because the cap amount is reduced by the amount of all previous payments for the same termination. Lump sum payments that are not ETPs may also be subject to PAYG withholding. Use the applicable tax table to work out the amount to be withheld from these payments. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. See also: • Tax table for unused leave payments on termination of employment for unused annual leave, leave loading or long service leave payments. • Tax table for unused leave payments on termination of employment for unused annual leave, leave loading or long service leave payments. Death benefit ETPs A death benefit termination payment is received by a person after another person's death, in consequence of termination of the other person's employment. The amount to withhold depends on a number of factors including whether the payment is made: • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. Use table A to work out how much to withhold. See also: • Deceased estates and their tax obligations • Deceased estates and their tax obligations Working out the withholding amount An ETP can be made up of a tax-free component and taxable component. You must withhold an amount from the taxable component, including death benefit ETPs. Do not withhold from the tax-free component of the ETP. If your employee who is receiving an ETP has given you their tax file number (TFN) on a Tax file number declaration, use table A to work out how much to withhold. A Tax file number declaration remains effective for 12 months after you make the last payment to them. Withholding amounts calculated by applying table A are rounded to the nearest dollar. Results ending in 50 cents are rounded upwards. If the payment is to be made to a foreign resident you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found at Australian Tax Treaties . If the ETP is assessable only in the other country because of the treaty, then no withholding is required. If a foreign resident's ETP is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in table A to exclude the Medicare levy of 2%. See also: • Taxation of termination payments for information about ETP components. • Tax file number declaration • What are tax treaties? • Taxation of termination payments for information about ETP components. • Tax file number declaration • What are tax treaties? When a TFN has not been provided You must withhold 47% from the taxable component of an ETP you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Examples Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. This is the amount remaining after Lloyd received a genuine redundancy payment. (The amount that exceeds the tax-free base limit and for each complete year of service limit is an ETP.) The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using table A , works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap amount of $215,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts above the whole-of-income cap of $96,000. As the whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris is younger than his preservation age . He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax-free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines the smallest cap by comparing the result from step 2 against ETP cap amount of $2105,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 x 32%) plus $9,400 ($20,000 x 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation, the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit * (see Note 2) as $2,209. This is calculated as follows: $40,678 less $38,469 due to the 5 years of service [$10,989 base limit plus $27,480 (5 × $5,496)]. The amount of $2,209 is an ETP. Using table A , his employer works out that only the ETP cap applies. Alec is under preservation age , so MacroBiz withholds $707 (32% of $2,209). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap of $212,791 (ETP cap $215,000 for 2020-21 less the $2,209 ETP). Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $707 from the $2,209 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. Note 2: For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. This is the amount remaining after Lloyd received a genuine redundancy payment. (The amount that exceeds the tax-free base limit and for each complete year of service limit is an ETP.) The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using table A , works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap amount of $215,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts above the whole-of-income cap of $96,000. As the whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris is younger than his preservation age . He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax-free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines the smallest cap by comparing the result from step 2 against ETP cap amount of $2105,000. Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 x 32%) plus $9,400 ($20,000 x 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation, the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit * (see Note 2) as $2,209. This is calculated as follows: $40,678 less $38,469 due to the 5 years of service [$10,989 base limit plus $27,480 (5 × $5,496)]. The amount of $2,209 is an ETP. Using table A , his employer works out that only the ETP cap applies. Alec is under preservation age , so MacroBiz withholds $707 (32% of $2,209). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines the smallest cap by comparing the result from step 2 against the ETP cap of $212,791 (ETP cap $215,000 for 2020-21 less the $2,209 ETP). Whole-of-income cap is smallest 4 Uses table A to determine the withholding rate on amounts up to the calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine the withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $707 from the $2,209 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. Note 2: For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Table A: Withholding rates for ETPs Income component derived by your employee in the income year Age of person at the end of the income year that the payment is received Component subject to PAYG withholding Rate of withholding Cap to apply Life benefit ETP - taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Under preservation age Up to the ETP cap amount 32% ETP cap Preservation age or over Up to the ETP cap amount 17% ETP cap All ages Amount above the ETP cap amount 47% ETP cap Life benefit ETP - taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Under preservation age Up to the relevant cap amount 32% Smallest of ETP cap and whole-of-income cap Preservation age or over Up to the relevant cap amount 17% Smallest of ETP cap and whole-of-income cap All ages Amount above the relevant cap amount 47% Smallest of ETP cap and whole-of-income cap Death benefit ETP paid to non-dependants - taxable component All ages Up to the ETP cap amount 32% ETP cap Amount above the ETP cap amount 47% ETP cap Death benefit ETP paid to dependants - taxable component All ages Up to the ETP cap amount Nil ETP cap Amount above the ETP cap amount 47% ETP cap Death benefit ETP paid to a trustee of a deceased estate - - Nil - Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Additional information The ETP cap amount for the 2020-21 income year is $215,000. The amount is indexed annually. The whole-of-income cap amount for the 2020-21 income year and future years is $180,000. This amount is not indexed. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, phone us on 13 10 20. If an ETP will be paid to the trustee of a deceased estate, no amount should be withheld. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Delayed termination payments Generally, a payment must be made within 12 months of termination to qualify as an ETP. A payment made after 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. A delayed termination payment is not treated as an ETP. It must be reported in: • 'Gross payments' in Single Touch Payroll (STP), or • PAYG payment summary - individual non-business for those not reporting through STP. • 'Gross payments' in Single Touch Payroll (STP), or • PAYG payment summary - individual non-business for those not reporting through STP. When a TFN is provided If your employee has given you their TFN, withhold an amount equal to 32% from the payment. Withholding amounts are rounded to the nearest dollar once calculated. Results ending in 50 cents are rounded to the next higher dollar. When a TFN has not been provided You must withhold 47% from the payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Preservation age The withholding amount varies depending on whether the employee has reached their preservation age by the end of the income year in which when the payment is made. Preservation age is determined using your employee's date of birth. For example, if your employee was born on 1 October 1962, they reachED their preservation age of 58 on 1 October 2020 for the 2018-19 income year. The table below will help with this: Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 ETP reporting You must provide your employee with one or more PAYG payment summary - employment termination payment forms within 14 days of making an ETP, or report the ETP in the pay event if using Single Touch Payroll (STP). An ETP code is used to describe the type of payment, and determines which cap, ETP cap or whole-of-income cap is applied. The tables below shows the type of ETPs and which code applies: Life benefit ETP Code Description R ETP because of: • early retirement scheme • genuine redundancy • invalidity compensation for: • personal injury • unfair dismissal • harassment • discrimination. O Other ETP not described by R, for example, golden handshake, gratuity, payment in lieu of notice, payment for unused sick leave, payment for unused rostered days off. • early retirement scheme • genuine redundancy • invalidity compensation for: • personal injury • unfair dismissal • harassment • discrimination. • personal injury • unfair dismissal • harassment • discrimination. Multiple payments for same termination Code Description S This is a code R payment. You made one of the following payments to your employee in a previous income year for the same termination: a code R payment a code O payment a transitional termination payment. P This is a code O payment and you made one of the following payments to your employee in a previous income year for the same termination: a code R payment a code O payment a transitional termination payment. a code R payment a code O payment a transitional termination payment. a code R payment a code O payment a transitional termination payment. Death benefit ETP Code Description D Death benefit ETP paid to a dependant of the deceased B Death benefit ETP paid to a non-dependant of the deceased. You made a termination payment to the non-dependant in a previous income year for the same termination N Death benefit ETP paid to a non-dependant of the deceased T Death benefit ETP paid to a trustee of the deceased estate. Transitional termination payments were certain ETPs paid to an employee under an employment contract entered into before 10 May 2006. They were taxed concessionally if paid before 1 July 2012. See also: • Single Touch Payroll • PAYG payment summaries: forms and guidelines - payment summaries can also be printed using software that conforms with ATO reporting specifications • Software developers homepage for more details and reporting specifications • Taxation of termination payments for information about transitional ETPs • Single Touch Payroll • PAYG payment summaries: forms and guidelines - payment summaries can also be printed using software that conforms with ATO reporting specifications • Software developers homepage for more details and reporting specifications • Taxation of termination payments for information about transitional ETPs For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(a) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you make a super lump sum payment to an individual. This schedule also provides information on the withholding requirements when an untaxed element of super interest is rolled over. Super lump sums A super lump sum payment includes a: • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). A super lump sum may be paid from a super fund, approved deposit fund (ADF) or a retirement savings account (RSA). Components of a super lump sum Before you can work out the withholding amount, you must calculate the components of the super lump sum. A super lump sum may have two components: • a tax-free component • a taxable component which can include an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • a tax-free component • a taxable component which can include an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). You do not withhold from the tax-free component. Working out the withholding amount You must calculate the amount to withhold by applying the rates set out in table A if your payee: • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. These rates include the Medicare levy of 2%. If the payment is to be made to a foreign resident you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found in the Australian Tax Treaties table. If, because of the treaty, the super lump sum is assessable only in the other country, then no withholding is required. If a foreign resident's super lump sum is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in table A to exclude the Medicare levy of 2%. Different withholding rates apply for temporary residents who request a departing Australia superannuation payment. Phone us on 13 10 20 or follow the link below. See also: • Australian Tax Treaties • Departing Australia superannuation payment • Australian Tax Treaties • Departing Australia superannuation payment Payments not subject to PAYG withholding The following super lump sums are not subject to PAYG withholding: • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. When a TFN has not been provided Different withholding rates apply where the payee of the super lump sum has not provided you with their TFN before the payment is made. Paid to an Australian resident • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) • 60 years old or over: Taxable component - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) • 60 years old or over: Taxable component - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). Paid to a foreign resident Check if there is a tax treaty with the payee's country of residence. If the super lump sum is assessable in the other country, no withholding is required. If the super lump sum is assessable in Australia, use the following withholding rates: • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) • 60 years old or over: Taxable component - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) • 60 years old or over: Taxable component - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. See also: • What are tax treaties? • What are tax treaties? Rollovers If the person entitled to receive the super lump sum asks you to roll over their benefit, you are generally not required to withhold from any of the rolled-over amount. However, if the rollover benefit consists of a taxable component - untaxed element that exceeds the untaxed plan cap you are required to withhold at the following rates: • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 49%. • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 49%. A super lump sum death benefit cannot be rolled over - whether paid to dependants or non-dependants. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.585 million which consists wholly of a taxable component - untaxed element. The untaxed plan cap amount for 2020-21 is $1.565 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,565,000 (no withholding required) • above the untaxed plan cap = $20,000 ($1,585,000 - $1,565,000) • from $20,000 = $9,400 ($20,000 x 47%). The net rollover of $1,575,600 ($1,585,000 - $9,400) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. You are also required to provide a statement to the member with 30 days of the rollover. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.585 million which consists wholly of a taxable component - untaxed element. The untaxed plan cap amount for 2020-21 is $1.565 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,565,000 (no withholding required) • above the untaxed plan cap = $20,000 ($1,585,000 - $1,565,000) • from $20,000 = $9,400 ($20,000 x 47%). The net rollover of $1,575,600 ($1,585,000 - $9,400) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. You are also required to provide a statement to the member with 30 days of the rollover. • up to the untaxed plan cap = $1,565,000 (no withholding required) • above the untaxed plan cap = $20,000 ($1,585,000 - $1,565,000) • from $20,000 = $9,400 ($20,000 x 47%). See also: • SuperStream • Untaxed plan cap • SuperStream • Untaxed plan cap Table A: Withholding rates for super lump sums Type of payment and tax component Age of person at the date the payment is received Amount subject to PAYG withholding Rate of withholding Member benefit - taxed element of the taxable component Under preservation age Whole amount 22% Preservation age to 59 years Amount up to low rate cap Nil Amount above the low rate cap 17% 60 years and above Whole amount Nil Member benefit - untaxed element of the taxable component Under preservation age Amount up to untaxed plan cap 32% Amount above untaxed plan cap 47% Preservation age to 59 years Amount up to low rate cap 17% Amount above the low rate cap up to the untaxed plan cap 32% Amount above untaxed plan cap 47% 60 years and above Amount up to untaxed plan cap 17% Amount above untaxed plan cap 47% Member benefit - total of preserved benefits is less than $200 Any age Nil - amount is non-assessable, non-exempt income n/a Member benefit - terminal medical condition payment Any age Nil - amount is non-assessable, non-exempt income n/a Death benefit paid to a dependant - taxed and untaxed elements of the taxable component Any age Nil - amount is non-assessable, non-exempt income n/a Death benefit paid to a non-dependant - taxed element of the taxable component Any age Whole amount 17% Death benefit paid to a non-dependant - untaxed element of the taxable component Any age Whole amount 32% Death benefit paid to the trustee of the deceased estate Any age None Nil non-assessable, non-exempt income non-assessable, non-exempt income non-assessable, non-exempt income Additional information Low rate cap: For the 2020-21 income year, the low rate cap is $215,000 and is indexed annually. The low rate cap is: • in relation to super lump sums paid to an individual who has reached their preservation age, the maximum amount of the taxable component that is allowed the lowest rate of tax • a lifetime limit • allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. • in relation to super lump sums paid to an individual who has reached their preservation age, the maximum amount of the taxable component that is allowed the lowest rate of tax • a lifetime limit • allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. Untaxed plan cap: For the 2020-21 income year, the untaxed plan cap is $1,565,000 and is indexed annually. For the low rate cap or the untaxed plan cap in prior years, phone us on 13 10 20 or visit Super . Lump sum less than $200: There is no withholding required from the whole amount if it is paid by a regulated super fund, complying ADF or RSA provider as a super lump sum and it is the payee's entire benefit. A terminal medical condition exists if: • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. The certification period is 24 months from the date of certification. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning defined in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning defined in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, phone us on 13 10 20. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Example: Super lump sum made by a super provider from a taxed element. Heather and Dean are members of the AAFund super fund. They are 59 and 61 years old respectively. They have decided to retire and take some of their super as a lump sum. They are both over their preservation age. According to their entitlements, Heather and Dean will both receive a super lump sum of $250,000 from AAFund. Each super lump sum has a tax-free component of $30,000 and a taxable component of $220,000. Heather and Dean have previously provided their respective TFNs to AAFund. AAFund does not need to withhold from the tax-free component of $30,000 but must withhold an amount from the taxable component of $220,000. The taxable component of the super lump sum paid by AAFund is wholly made up of taxed elements. Amount to withhold for Heather: As Heather is over her preservation age but is still under 60, she is entitled to the low rate cap. a. Amount up to low rate cap = $215,000 (2020-21 income year cap amount) b. Amount above low rate cap = $5,000 ($220,000 - $215,000) c. Amount to withhold from $5,000 = $850 (17% of $5,000) Note: The low rate cap is indexed annually. Amount to withhold for Dean: As Dean is over 60 years old, no part of his super lump sum payment is subject to withholding. Example: Super lump sum made by a super provider from a taxed element. Heather and Dean are members of the AAFund super fund. They are 59 and 61 years old respectively. They have decided to retire and take some of their super as a lump sum. They are both over their preservation age. According to their entitlements, Heather and Dean will both receive a super lump sum of $250,000 from AAFund. Each super lump sum has a tax-free component of $30,000 and a taxable component of $220,000. Heather and Dean have previously provided their respective TFNs to AAFund. AAFund does not need to withhold from the tax-free component of $30,000 but must withhold an amount from the taxable component of $220,000. The taxable component of the super lump sum paid by AAFund is wholly made up of taxed elements. Amount to withhold for Heather: As Heather is over her preservation age but is still under 60, she is entitled to the low rate cap. a. Amount up to low rate cap = $215,000 (2020-21 income year cap amount) b. Amount above low rate cap = $5,000 ($220,000 - $215,000) c. Amount to withhold from $5,000 = $850 (17% of $5,000) Note: The low rate cap is indexed annually. Amount to withhold for Dean: As Dean is over 60 years old, no part of his super lump sum payment is subject to withholding. a. Amount up to low rate cap = $215,000 (2020-21 income year cap amount) b. Amount above low rate cap = $5,000 ($220,000 - $215,000) c. Amount to withhold from $5,000 = $850 (17% of $5,000) Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1962, they reached their preservation age of 58 on 1 October 2020. The table below will help with this: Preservation age Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Payment summaries You must provide a PAYG payment summary - superannuation lump sum to the recipient of the super lump sum within 14 days of making a lump sum payment. Payment summaries can also be printed using software that conforms to ATO reporting specifications. For information and reporting specifications visit Software developers . For payments made on or after They are both over their preservation age. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(a) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you make a payment of a super income stream, including a: • account-based super income streams - including death benefit income streams • capped defined benefit income streams - including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams • account-based super income streams - including death benefit income streams • capped defined benefit income streams - including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams Super income streams A super income stream is a series of regular payments from a superannuation provider when the payee has satisfied a condition of release. These regular payments can be paid weekly, fortnightly, monthly, quarterly, or annually. A super income stream may be: • an account-based super income stream • a capped defined benefit income stream which include a - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017 - a reversionary death benefit income stream. • an account-based super income stream • a capped defined benefit income stream which include a - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017 - a reversionary death benefit income stream. - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017 - a reversionary death benefit income stream. Note: a commutation of an income stream is not a super income stream payment. It is a super lump sum. Defined benefit income cap The general defined benefit income cap is $100,000 and is subject to indexation. The defined benefit income cap may be reduced below $100,000, depending on the payee's circumstances. See also: • Conditions of release • Taxation Ruling TR 2013/5: When a super income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums • Super changes • Super • Varying your PAYG withholding • Conditions of release • Taxation Ruling TR 2013/5: When a super income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums • Super changes • Super • Varying your PAYG withholding Components of a super income stream Before you can work out the withholding amount, you must calculate the components of the super income stream. A super income stream may have two components: • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • the tax-free component • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • the tax-free component - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% for residents, and 45% for foreign residents, if a super income stream payment is made to your payee and they: • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN or have made an enquiry with us. • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for study and training support loans. When not to apply the no-TFN withholding rate Do not apply the no-TFN withholding rate to: • the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years old or over and the total of these amounts is below their defined benefit income cap • the taxed element of an account-based super income stream where the payee is 60 years or over. • the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years old or over and the total of these amounts is below their defined benefit income cap • the taxed element of an account-based super income stream where the payee is 60 years or over. In these circumstances no withholding is required. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Working out the withholding amount Factors to consider when working out the withholding amount include: • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. Payments to Australian residents This schedule is divided into five parts. The amount required to be withheld from a super income stream depends on the type of super income stream you pay. • Account-based super income stream - use part A • Capped defined benefit income stream and - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years old or older at the time of death - use part E • Account-based super income stream - use part A • Capped defined benefit income stream and - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years old or older at the time of death - use part E - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a reversionary death benefit income stream and the deceased was 60 years old or older at the time of death - use part E • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D Payments to foreign residents If the super income stream is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. If the super income stream is assessable in the other country because of the treaty, no withholding is required. If a foreign resident's super income stream is assessable in Australia, you are required to withhold from the payment. See also: • The full list of Australian Tax Treaties , as maintained by Treasury • What are tax treaties? • The full list of Australian Tax Treaties , as maintained by Treasury • What are tax treaties? Rounding of withholding amounts Ignore any cents in an income stream before using any of the steps in this schedule to calculate withholding. Withholding amounts calculated using the steps are rounded to the nearest dollar. Results ending in exactly 50 cents are rounded to the next highest dollar. Do this rounding directly - do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Part A Use this part where the payee is: • below 60 years of age and is receiving a super income stream including a death benefit income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. • below 60 years of age and is receiving a super income stream including a death benefit income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. Note: if the payee turns 60 during the financial year and is in receipt of a capped defined benefit income stream, then you will also need to complete part E for post 60 income stream payments. Taxable component contains taxed and untaxed elements Step 1: Use the following table to work out which elements of the taxable component withholding applies to. How to apply withholding when taxable component contains untaxed element Age of the payee Taxable component of super income stream contains Withholding applies to the following elements(s) Untaxed element Taxed element Below 60 Yes Yes Sum of untaxed and taxed elements Below 60 No Yes Taxed element Any age Yes No Untaxed element Note: Do not withhold where the payee is receiving an account-based super income stream with a taxed element and tax-free component and is aged 60 years or older. Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the period the super income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees aged 60 years and over may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 1. Step 3 Some payees may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super income stream - taxable component Age Tax offset Below preservation age Nil Preservation age to below 60 years Taxed element × 15% Untaxed element = Nil 60 years or over Untaxed element x 10% Super death benefits paid to a dependant Age of deceased Age of recipient Tax offset Below 60 Below 60 Taxed element × 15% 60 and over Untaxed element × 10% 60 and over Any age Untaxed element × 10% Disability super income stream - taxable component Age Tax offset Below preservation age Taxed element × 15% Untaxed element = Nil Preservation age to below 60 years Taxed element × 15% Untaxed element = Nil 60 years or over Untaxed element x 10% Untaxed element = Nil Untaxed element = Nil Untaxed element = Nil Step 4: For some payees, the application of the offset from step 3 leads to under withholding for their Medicare levy. An offset adjustment is required where the tax offset calculated in step 3 is great than zero. Use the applicable formulas below to calculate the offset adjustment amount. You will need to calculate the weekly equivalent of the taxable component or untaxed element if making fortnightly, monthly or quarterly payments. If an offset adjustment is not required to set the offset adjustment to zero. Adjustment amounts per taxable component amount Equivalent amount (on a weekly basis) Offset adjustment amount Under 60 years of age 60 years of age or over Less than the Medicare levy threshold for singles Nil Nil Greater than the Medicare levy threshold for singles, but less than the Medicare levy shade out point (SOP) for singles (Taxable component - Medicare levy threshold for singles) x 0.10 (Untaxed element - Medicare levy threshold for singles) x 0.10 Greater than or equal to the Medicare levy SOP for singles, but less than $1,047 Taxable component x 0.02 Untaxed element x 0.02 Greater than $1,046 Nil Nil Medicare levy parameters are contained in Statement of formulas for calculating amounts to be withheld . Step 5: Calculate the notional amount to withhold by first subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Notional amount to withhold = withholding amount - tax offset Notional amount to withhold = withholding amount - tax offset Then compare the notional amount to withhold with the offset adjustment amount calculated at step 4. If the notional amount to withhold is: • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. Tax-free component If the super income stream is being paid to a payee under 60, you do not need to consider their tax-free component when calculating their withholding. Example: Case A: Payee is under 60 years old This example uses the PAYG withholding tax tables that apply from 13 October 2020. Maree, 58, receives a fortnightly super income stream of $1,200 comprising: • a tax-free component of $300 • a taxable component - taxed element of $900. Maree's preservation age is 58. Step 1: Maree is 58 years old therefore withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $38, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $876 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,096 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) x 0.10 = ($900 - $876) x 0.10 = $2.40 = $2 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $2 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($38 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 3). That is: Notional withholding amount = $38 - $135 = -$97 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $2. This is the offset adjustment amount which will cover the Medicare levy payable. Example: Case A: Payee is under 60 years old This example uses the PAYG withholding tax tables that apply from 13 October 2020. Maree, 58, receives a fortnightly super income stream of $1,200 comprising: • a tax-free component of $300 • a taxable component - taxed element of $900. Maree's preservation age is 58. Step 1: Maree is 58 years old therefore withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $38, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $876 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,096 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) x 0.10 = ($900 - $876) x 0.10 = $2.40 = $2 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $2 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($38 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 3). That is: Notional withholding amount = $38 - $135 = -$97 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $2. This is the offset adjustment amount which will cover the Medicare levy payable. • a tax-free component of $300 • a taxable component - taxed element of $900. Part B Use this part if the payee is receiving a capped defined benefit income stream during the year and is: • 60 years old or over and • their super income stream is made up of - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. • 60 years old or over and • their super income stream is made up of - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. Withholding steps Step 1: Convert the super income stream compnents the payee received the period to an annualised amount and use the following table to work out whether withholding applies, and if so, what amount it applies to. Income stream components Does withholding apply? Sum of the annualised tax-free component and taxed element is less than the Defined benefit income cap No withholding applies. No further steps are necessary. Sum of the annualised tax-free component and taxed element is greater than the Defined benefit income cap Withholding applies to 50% of the amount over the cap. Go to step 2. Step 2: Calculate the weekly, fortnightly or monthly equivalent of the amount from step one in excess of the cap. For example, if you pay the payee weekly divide the excess by 52. If you pay fortnightly divide the excess by 26. If you pay monthly divide the excess by 12 (ignore cents in the result). Step 3: Divide the amount calculated at step 2 by two (ignore cents in the result). Step 4: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 3. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. These examples use the PAYG withholding tax tables that apply from 13 October 2020. Case B(i): Capped defined benefit income stream where the annual entitlement is under the cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising: • a tax-free component of $200 • a taxable component - taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $100,000. As Courtney is over 60 years old and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $100,000 for the income year, no withholding is required. Case B (ii): Capped defined benefit income stream where the annual entitlement exceeds the cap Bill, 63, receives a fortnightly capped defined benefit income stream of $5,550 comprising: • a tax-free component of $550 • a taxable component - taxed element of $5,000. Bill is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap. Step 1 The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $14,300 and annualised taxed element of $130,000 totalling $144,300, which is greater than the defined benefit income cap of $100,000. Withholding applies to 50% of the amount over the cap. Go to step 2. Step 2 Calculate the fortnightly equivalent of the amount in excess of the cap. $144,300 - $100,000 = $44,300 Bill is paid fortnightly, therefore: $44,300 ÷ 26 = $1,703 (ignoring cents) Step 3 Divide the amount calculated at step 2 by two. $1,703 ÷ 2 = $851 (ignoring cents) Step 4 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 3. As Bill has claimed the tax -free threshold the withholding amount is $26. Case B(i): Capped defined benefit income stream where the annual entitlement is under the cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising: • a tax-free component of $200 • a taxable component - taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $100,000. As Courtney is over 60 years old and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $100,000 for the income year, no withholding is required. • a tax-free component of $200 • a taxable component - taxed element of $1,800. Case B (ii): Capped defined benefit income stream where the annual entitlement exceeds the cap Bill, 63, receives a fortnightly capped defined benefit income stream of $5,550 comprising: • a tax-free component of $550 • a taxable component - taxed element of $5,000. Bill is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap. Step 1 The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $14,300 and annualised taxed element of $130,000 totalling $144,300, which is greater than the defined benefit income cap of $100,000. Withholding applies to 50% of the amount over the cap. Go to step 2. Step 2 Calculate the fortnightly equivalent of the amount in excess of the cap. $144,300 - $100,000 = $44,300 Bill is paid fortnightly, therefore: $44,300 ÷ 26 = $1,703 (ignoring cents) Step 3 Divide the amount calculated at step 2 by two. $1,703 ÷ 2 = $851 (ignoring cents) Step 4 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 3. As Bill has claimed the tax -free threshold the withholding amount is $26. • a tax-free component of $550 • a taxable component - taxed element of $5,000. Part C Use this part if the payee is receiving a capped defined benefit income stream and: • is 60 years old or over, and • their income stream is only made up of a taxable component - untaxed element. • is 60 years old or over, and • their income stream is only made up of a taxable component - untaxed element. Withholding steps Step 1: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to this pay period's taxable component - untaxed element. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 2. Step 2: Determine the tax offset for the payment Convert the untaxed element payee received this period to an annualised amount. Use the following table to work out the amount of tax offset that applies. Untaxed element - annualised amount Tax offset Equal to or greater than the Defined benefit income cap Tax offset is capped at 10% of the cap. Less than the Defined benefit income cap Tax offset is calculated at 10% of the untaxed element. Step 3: If the annualised amount from step 2 is less than the cap then: Tax offset = Untaxed element for the payment x 10% Tax offset = Untaxed element for the payment x 10% If the annualised amount from step 2 is greater than the cap then the annual tax offset is capped at 10% of the cap. Therefore, the tax offset for the payment is reduced to the weekly, fortnightly or monthly equivalent of the capped tax offset amount. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Example: Case C: Capped defined benefit income stream comprised of a taxable component - untaxed element only This example uses the PAYG withholding tax tables that apply from 13 October 2020. Vera, 68, receives a weekly super income stream of $2,000 comprised only of a taxable component - untaxed element. Step 1 Using the Weekly tax table , the withholding amount relevant to the taxable component - untaxed element for $2,000 is $508 (Vera has claimed the tax-free threshold). Step 1 The annual equivalent of Vera's weekly super income stream ($2,000 x 52 = $104,000) is greater than the defined benefit income cap of $100,000. Therefore, Vera's tax offset is capped at $10,000 for the income year. Step 3 As Vera is over 60 years old she is eligible for a 10% tax offset of the untaxed element. The tax offset amount is capped at $10,000. This weekly offset amount exceeds this cap ($200 x 52 = $10,400). Therefore, the tax offset is reduced to the weekly equivalent of the $10,000 annual capped amount. Weekly tax offset = $10,000 ÷ 52 = $192 (ignore cents) Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount - tax offset = $508 - $192 = $316 Example: Case C: Capped defined benefit income stream comprised of a taxable component - untaxed element only This example uses the PAYG withholding tax tables that apply from 13 October 2020. Vera, 68, receives a weekly super income stream of $2,000 comprised only of a taxable component - untaxed element. Step 1 Using the Weekly tax table , the withholding amount relevant to the taxable component - untaxed element for $2,000 is $508 (Vera has claimed the tax-free threshold). Step 1 The annual equivalent of Vera's weekly super income stream ($2,000 x 52 = $104,000) is greater than the defined benefit income cap of $100,000. Therefore, Vera's tax offset is capped at $10,000 for the income year. Step 3 As Vera is over 60 years old she is eligible for a 10% tax offset of the untaxed element. The tax offset amount is capped at $10,000. This weekly offset amount exceeds this cap ($200 x 52 = $10,400). Therefore, the tax offset is reduced to the weekly equivalent of the $10,000 annual capped amount. Weekly tax offset = $10,000 ÷ 52 = $192 (ignore cents) Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount - tax offset = $508 - $192 = $316 Part D Use this part where the payee is receiving a capped defined benefit income stream and: • is 60 years old or over, and • their income stream is made up of one or more of - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. • is 60 years old or over, and • their income stream is made up of one or more of - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. Withholding steps Work out the amount subject to withholding Step 1: Convert all of the components of the whole income stream the payee received during this period to an annualised amount. Then add together all the annualised components that make up the income stream to determine whether you go to step 2 or part C. Income stream components Sum of components Next step Tax-free Taxed element Untaxed element Yes Yes Yes Equal to or greater than the Defined benefit income Go to step 2 Yes Yes Yes Less than the Defined benefit income Go to part C (untaxed component) Step 2: Add the annualised tax-free component and annualiesed taxed element. Subtract the cap from this amount. If this is less than the cap, go to step 5. Step 3: Calculate the weekly, fortnightly or monthly equivalent of the amount at step 2. For example, if you pay the payee weekly divide the excess by 52. If you pay fortnightly, divide the excess by 26. If you pay monthly, divide the excess by 12 (ignore cents in the result). Step 4: Divide the amount calculated at step 3 by two (ignore cents in the result). The result is the amount subject to withholding. Step 5: Calculate the weekly, fortnightly or monthly equivalent of the untaxed element and add this to the amount calculated at step 4 (if applicale). Step 6: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 5. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Calculate the tax offset applicable Step 7: If the sum of the annualised tax-free component and the annualised taxed element is equal or greater than the cap then the payee is not entitled to a tax offset. If the amount at step 2 is less than the cap, the payee is entitled to a tax offset. Apply 10% to this amount. The result is an annual tax offset amount. Calculate the weekly, fortnightly or monthly equivalent of this tax offset. For example, if you pay the payee weekly divide the amount by 52. If you pay fortnightly divide the amount by 26. If you pay monthly divide the amount by 12 (ignore cents in the result). Work out the amount to withhold Step 8: Subtract the tax offset per payment (step 7) from the withholding amount (step 6). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset These examples use the PAYG withholding tax tables that apply from 13 October 2020. Example: Case D: Payee is over 60 years old, and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $100,000 cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 - $100,000 = $50,000 Step 3 Calculate the weekly equivalent of the amount in excess of $100,000 calculated at step 2. $50,000 / 52 = $961 (ignore cents) Step 4 Divide the amount calculated at step 3 by two. $961 / 2 = $480 (ignore cents) Step 5 Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000/52) and add it to the amount calculated at step 4 ($480). $1,192 + $480 = $1,672 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $394. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $100,000, she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $394 - 0 Total amount to withhold is $394. Example: Case D(ii): Payee is over 60 years old and receives all elements of a capped defined benefit income stream Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $115,000 comprising: • taxable component - taxed element $82,000 • taxable component - untaxed element $23,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $82,000 + $23,000 + $10,000 = $115,000 As the sum is over the $100,000 cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 cap from the result. Sum of tax-free component and taxed element. $10,000 + $82,000 = $92,000 Amount in excess of cap. $92,000 - $100,000 = -$8,000 As $92,000 is less than $100,000 there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $884 (i.e. fortnightly equivalent of $23,000) to the amount calculated at step 4 (Nil). $884 + Nil = $884 Step 6 Using the Fortnightly tax table , the withholding amount relevant to the amount calculated in step 5 is $32. Calculate the tax offset applicable Step 7 As Fred's tax-free component and taxed element is less than the $100,000 cap then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($100,000 - amount at step 2) x 10% ($100,000 - $92,000) x 10% = $800 The tax offset amount is capped at $800. As Fred is being paid on a fortnightly basis divide the offset by 26. $800 ÷ 26 = $30 (ignore cents). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $32 - $30 Total amount to withhold is $2. Example: Case D(iii): Payee is over 60 years old and receives some elements of a capped defined benefit income stream Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising: • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $100,000 cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 cap from this amount. $30,000 + $0 = $30,000 30,000 - $100,000 = -$70,000 As $30,000 is less than the $100,000 cap there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $3,461 (i.e. weekly equivalent of $180,000) to the amount calculated at step 4 (Nil). $3,461 + Nil = $3,461 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $1,064. Calculate the tax offset applicable Step 7 As Bob's tax-free component is less than the $100,000 cap then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($100,000 - amount at step 2) × 10% ($100,000 - $30,000) × 10% = $7,000 The tax offset amount is capped at $7,000 As Bob is paid weekly divide the offset by 52. $7,000 ÷ 52 = $134 (ignore cents) Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $1,064 - $134 Total amount to withhold is $930 Example: Case D: Payee is over 60 years old, and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $100,000 cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 - $100,000 = $50,000 Step 3 Calculate the weekly equivalent of the amount in excess of $100,000 calculated at step 2. $50,000 / 52 = $961 (ignore cents) Step 4 Divide the amount calculated at step 3 by two. $961 / 2 = $480 (ignore cents) Step 5 Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000/52) and add it to the amount calculated at step 4 ($480). $1,192 + $480 = $1,672 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $394. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $100,000, she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $394 - 0 Total amount to withhold is $394. • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Example: Case D(ii): Payee is over 60 years old and receives all elements of a capped defined benefit income stream Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $115,000 comprising: • taxable component - taxed element $82,000 • taxable component - untaxed element $23,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $82,000 + $23,000 + $10,000 = $115,000 As the sum is over the $100,000 cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 cap from the result. Sum of tax-free component and taxed element. $10,000 + $82,000 = $92,000 Amount in excess of cap. $92,000 - $100,000 = -$8,000 As $92,000 is less than $100,000 there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $884 (i.e. fortnightly equivalent of $23,000) to the amount calculated at step 4 (Nil). $884 + Nil = $884 Step 6 Using the Fortnightly tax table , the withholding amount relevant to the amount calculated in step 5 is $32. Calculate the tax offset applicable Step 7 As Fred's tax-free component and taxed element is less than the $100,000 cap then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($100,000 - amount at step 2) x 10% ($100,000 - $92,000) x 10% = $800 The tax offset amount is capped at $800. As Fred is being paid on a fortnightly basis divide the offset by 26. $800 ÷ 26 = $30 (ignore cents). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $32 - $30 Total amount to withhold is $2. • taxable component - taxed element $82,000 • taxable component - untaxed element $23,000 • tax-free component $10,000. Example: Case D(iii): Payee is over 60 years old and receives some elements of a capped defined benefit income stream Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising: • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $100,000 cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 cap from this amount. $30,000 + $0 = $30,000 30,000 - $100,000 = -$70,000 As $30,000 is less than the $100,000 cap there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $3,461 (i.e. weekly equivalent of $180,000) to the amount calculated at step 4 (Nil). $3,461 + Nil = $3,461 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $1,064. Calculate the tax offset applicable Step 7 As Bob's tax-free component is less than the $100,000 cap then he is entitled to a tax offset limited to the amount up to the cap. Tax offset = ($100,000 - amount at step 2) × 10% ($100,000 - $30,000) × 10% = $7,000 The tax offset amount is capped at $7,000 As Bob is paid weekly divide the offset by 52. $7,000 ÷ 52 = $134 (ignore cents) Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $1,064 - $134 Total amount to withhold is $930 • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Part E Use this part if the payee: • was 60 years old or older for the full financial year and they started their capped defined benefit income stream for the first time part way during the year [complete step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete step 1(b)], or • was aged 59 years or younger for the full financial year and has a capped defined benefit income stream that is a reversionary death benefit income stream where the deceased was aged 60 or over at the time of death [complete step 1(c)]. • was 60 years old or older for the full financial year and they started their capped defined benefit income stream for the first time part way during the year [complete step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete step 1(b)], or • was aged 59 years or younger for the full financial year and has a capped defined benefit income stream that is a reversionary death benefit income stream where the deceased was aged 60 or over at the time of death [complete step 1(c)]. Note: If the payee is in receipt of multiple capped defined benefit income streams (maybe from multiple sources) or where the payee is in receipt of their own income stream at the same time as they are receiving a reversionary death benefit income stream then the reduction of the cap may not be correct in all circumstances. Steps to reduce the defined benefit income cap Step 1 Use whichever is applicable to the payee's circumstances: (a) Work out the number of days from when you first paid a super income stream to 30 June 2021 (b) Work out the number of days from your payee's birthday to 30 June 2021 (c) Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2021. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. Step 2 Days worked out from step 1 as a percentage of the year (number of days/365 x 100) Step 3 Multiply the general defined benefit income cap ($100,000) by step 2. The result is the payee's reduced defined benefit income cap. Step 4 Work out the withholding amount using the reduced defined benefit income cap. Refer to the examples for guidance. (a) Work out the number of days from when you first paid a super income stream to 30 June 2021 (b) Work out the number of days from your payee's birthday to 30 June 2021 (c) Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2021. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. These examples use the PAYG withholding tax tables that apply from 13 October 2020. Examples: Case E (i): Turning 60 during the financial year On 1 July 2020 Loraine was 59 years old receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2020. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when she turns 60 and, therefore, she will be subject to a different tax treatment on the income she receives after she turns 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year, made up of the following: • a tax-free component of $400 • a taxable component - taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2020-21 financial year as follows: • Step 1 Number of days from Loraine's birthday to 30 June 2021 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 80%. Loraine's reduced defined benefit income cap is $80,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days ÷ 14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $80,000. $108,160 - $80,000 = $28,160 Loraine is paid fortnightly, therefore: $28,160 ÷ 20 (remaining fortnights) = $1,408 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $1,408 ÷ 2 = $704 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. Examples: Case E (i): Turning 60 during the financial year On 1 July 2020 Loraine was 59 years old receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2020. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when she turns 60 and, therefore, she will be subject to a different tax treatment on the income she receives after she turns 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year, made up of the following: • a tax-free component of $400 • a taxable component - taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2020-21 financial year as follows: • Step 1 Number of days from Loraine's birthday to 30 June 2021 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 80%. Loraine's reduced defined benefit income cap is $80,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days ÷ 14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $80,000. $108,160 - $80,000 = $28,160 Loraine is paid fortnightly, therefore: $28,160 ÷ 20 (remaining fortnights) = $1,408 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $1,408 ÷ 2 = $704 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. • a tax-free component of $400 • a taxable component - taxed element of $4,800. • Step 1 Number of days from Loraine's birthday to 30 June 2021 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292 ÷ 365 = 80% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 80%. • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 × 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 × 26) Note: You will need to provide a PAYG payment summary - superannuation income stream for payments made to the payee before turning 60 and a separate payment summary for payments made to the payee after turning 60, even if the withholding amount is zero. If a payee only had an untaxed element or a combination of all three elements then you will need to go to part C or part D respectively to work out the withholding after determining the reduced defined benefit income cap. However, the following changes to certain steps in each of these parts will be required: • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the Steps to reduce the defined benefit cap section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year - income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2020. Step 1 Convert the components of the income stream to an annualised amount. Total income stream $6,000 × 26 = $156,000 Taxed element $3,000 × 26 = $78,000 Untaxed element $1,000 × 26= $26,000 Tax-free component $2,000 × 26 = $52,000 Step 2 Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 × 80% = $124,800 Step 3 From step 2 in part D add together the annualised tax-free component and taxed element that has been reduced by applying the percentage Loraine was over 60. $41,600 + $62,400 = $104,000 Step 4 Subtract Loraine's reduced cap of $80,000 from $104,000. Result is $24,000 Step 5 Divide the result in step 4 by the remaining fortnights $24,000 ÷ 20 = $1,200 (ignore cents) Step 6 Divide the amount at step 5 by two. $1,200 ÷ 2 = $600. Add Loraine's fortnight untaxed element amount $1,000. This totals $1,600. Using the Fortnightly tax table the withholding amount for $1,600 is $202. As Loraine's annualised tax-free component and taxed element is above her cap (as per step 4 above) no tax offset is applicable. Examples: Case E (iii): Starting an income stream during the financial year Sarah is 65 years old and she first starts her capped defined benefit income stream on the 30 December 2020. Sarah's reduced defined benefit income cap for the 2020-21financial year is worked out as follows: • Step 1 Number of days from Sarah's first income stream payment to 30 June 2021 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 50.137% Sarah's reduced defined benefit income cap is $50,137. Sarah's income stream for the period between 30 December 2020 and 30 June 2021 comprises: • taxable component - taxed element: $39,000 • taxable component - untaxed element: $19,500 • tax-free component: $13,000 Sarah's total income stream payments from 30 December 2020 are $71,500. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days ÷ 14 days = 13 Work out the amount subject to withholding Step 1 Add together all the annualised components. $39,000 + $19,500 + $13,000 = $71,500 As the sum is over the $50,137 reduced cap, proceed to step 2. Step 2 Add together the annualised tax-free component and taxed element. Subtract the $50,137 reduced cap from this amount. Sum the annualised tax-free component and taxed element $39,000 + $13,000 = $52,000 Amount in excess of cap $52,000 - $50,137 = $1,863 Step 3 Calculate the fortnightly equivalent of the amount in excess of $50,137 calculated at step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $1,863 ÷ 13 = $143 (ignore cents) Step 4 Divide the amount calculated at step 3 by two. $143 ÷ 2 = $71 (ignore cents) Step 5 Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at step 4 ($19,500 ÷ 13) + $71 $1,500 + $71 = $1,571 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in step 5 is $194. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $50,137, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible, you would apply the following: • If the sum of the annualised tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2020 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $194 - 0 Total amount to withhold is $194. Case E (iv): Starting an income stream during the financial year - income stream does not include all components If Sarah only had a tax-free component and/or a taxable component - taxed element or an untaxed element then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Example: Case E (v): Reversionary death benefit income where the payee is under 60 years old and the deceased was at least 60 years old Freya, 57, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2021; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary death benefit income stream. As Freya's defined benefit income stream is subject to concessional tax treatment, Freya's reversionary death benefit income stream is also subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2020-21 financial year is worked out as follows: • Step 1 Number of days from Freya's first income stream payment to 30 June 2021 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 33.973% • Freya's reduced defined benefit income cap is $33,973. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the defined benefit income she received from the date of death of her partner. Freya is paid fortnightly and her own super income for the financial year is $70,000, which comprises: • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. Her own income stream is taxed under part A of this schedule. Reversionary cap $33,973 - (0.33973 × $70,000). Freya's reduced defined benefit cap is now $10,192 (rounded to the nearest dollar) Freya's reversionary death benefit income stream comprises: • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2021 is $50,000. Reversionary income in excess of the reduced cap of $10,192 is $39,808. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1 Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 - $10,192 = $29,808 Freya is paid fortnightly from 28 February 2021, therefore: $29,808 ÷ 8 = $3,726 (ignoring cents) Step 2 Divide the amount calculated at step 1 by two. $3,726 ÷ 2 = $1,863 (ignoring cents) Step 3 Convert the untaxed element into fortnightly payments. $10,000 ÷ 8 = $1,250 Step 4 Add the amounts calculated at step 2 and step 3 $1,863 + $1,250 = $3,113 Step 5 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 4. Freya recognises that she has multiple taxable income streams and, therefore, has not claimed the tax-free threshold on her reversionary income stream payment, as such the withholding amount on $3,113 is $950. Step 6 As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries - superannuation income stream: (1) PAYG payment summary - superannuation income stream (personal income stream) Applicable dates: 01/07/2020 - 30/06/2021 Tax withheld $2,184 Taxable component - taxed element $60,000 Taxable component - untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary - superannuation income stream (reversionary death benefit income stream) Applicable dates: 28/02/2020 - 30/06/2021 Tax withheld $7,600 Taxable component - taxed element $30,000 Taxable component - untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. The ATO will calculate any entitlement to a tax offset upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year If Freya was under 60 for the full financial year and Freya's husband had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya was turns 60 during the financial year and her husband died aged under 60, and she was in receipt of the reversionary death benefit income stream for the full financial year, you would reduce the defined benefit income cap based on the date she turned 60 years of age and you would follow the relevant steps that are set out in the Loraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary death benefit income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However, the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the Steps to reduce the defined benefit cap section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year - income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2020. Step 1 Convert the components of the income stream to an annualised amount. Total income stream $6,000 × 26 = $156,000 Taxed element $3,000 × 26 = $78,000 Untaxed element $1,000 × 26= $26,000 Tax-free component $2,000 × 26 = $52,000 Step 2 Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 × 80% = $124,800 Step 3 From step 2 in part D add together the annualised tax-free component and taxed element that has been reduced by applying the percentage Loraine was over 60. $41,600 + $62,400 = $104,000 Step 4 Subtract Loraine's reduced cap of $80,000 from $104,000. Result is $24,000 Step 5 Divide the result in step 4 by the remaining fortnights $24,000 ÷ 20 = $1,200 (ignore cents) Step 6 Divide the amount at step 5 by two. $1,200 ÷ 2 = $600. Add Loraine's fortnight untaxed element amount $1,000. This totals $1,600. Using the Fortnightly tax table the withholding amount for $1,600 is $202. As Loraine's annualised tax-free component and taxed element is above her cap (as per step 4 above) no tax offset is applicable. Examples: Case E (iii): Starting an income stream during the financial year Sarah is 65 years old and she first starts her capped defined benefit income stream on the 30 December 2020. Sarah's reduced defined benefit income cap for the 2020-21financial year is worked out as follows: • Step 1 Number of days from Sarah's first income stream payment to 30 June 2021 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 50.137% Sarah's reduced defined benefit income cap is $50,137. Sarah's income stream for the period between 30 December 2020 and 30 June 2021 comprises: • taxable component - taxed element: $39,000 • taxable component - untaxed element: $19,500 • tax-free component: $13,000 Sarah's total income stream payments from 30 December 2020 are $71,500. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days ÷ 14 days = 13 Work out the amount subject to withholding Step 1 Add together all the annualised components. $39,000 + $19,500 + $13,000 = $71,500 As the sum is over the $50,137 reduced cap, proceed to step 2. Step 2 Add together the annualised tax-free component and taxed element. Subtract the $50,137 reduced cap from this amount. Sum the annualised tax-free component and taxed element $39,000 + $13,000 = $52,000 Amount in excess of cap $52,000 - $50,137 = $1,863 Step 3 Calculate the fortnightly equivalent of the amount in excess of $50,137 calculated at step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $1,863 ÷ 13 = $143 (ignore cents) Step 4 Divide the amount calculated at step 3 by two. $143 ÷ 2 = $71 (ignore cents) Step 5 Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at step 4 ($19,500 ÷ 13) + $71 $1,500 + $71 = $1,571 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in step 5 is $194. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $50,137, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible, you would apply the following: • If the sum of the annualised tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2020 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $194 - 0 Total amount to withhold is $194. • Step 1 Number of days from Sarah's first income stream payment to 30 June 2021 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183 ÷ 365 = 50.137% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 50.137% • taxable component - taxed element: $39,000 • taxable component - untaxed element: $19,500 • tax-free component: $13,000 • If the sum of the annualised tax-free component and taxed element is less than the reduced cap, the payee is entitled to a reduced tax offset. Subtract from the reduced cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2020 and you pay the payee weekly divide the amount by 26. If you pay fortnightly, divide the amount by 13. If you pay monthly, divide the amount by 6 (ignore cents in the result). Case E (iv): Starting an income stream during the financial year - income stream does not include all components If Sarah only had a tax-free component and/or a taxable component - taxed element or an untaxed element then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Example: Case E (v): Reversionary death benefit income where the payee is under 60 years old and the deceased was at least 60 years old Freya, 57, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2021; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary death benefit income stream. As Freya's defined benefit income stream is subject to concessional tax treatment, Freya's reversionary death benefit income stream is also subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2020-21 financial year is worked out as follows: • Step 1 Number of days from Freya's first income stream payment to 30 June 2021 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 33.973% • Freya's reduced defined benefit income cap is $33,973. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the defined benefit income she received from the date of death of her partner. Freya is paid fortnightly and her own super income for the financial year is $70,000, which comprises: • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. Her own income stream is taxed under part A of this schedule. Reversionary cap $33,973 - (0.33973 × $70,000). Freya's reduced defined benefit cap is now $10,192 (rounded to the nearest dollar) Freya's reversionary death benefit income stream comprises: • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2021 is $50,000. Reversionary income in excess of the reduced cap of $10,192 is $39,808. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1 Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 - $10,192 = $29,808 Freya is paid fortnightly from 28 February 2021, therefore: $29,808 ÷ 8 = $3,726 (ignoring cents) Step 2 Divide the amount calculated at step 1 by two. $3,726 ÷ 2 = $1,863 (ignoring cents) Step 3 Convert the untaxed element into fortnightly payments. $10,000 ÷ 8 = $1,250 Step 4 Add the amounts calculated at step 2 and step 3 $1,863 + $1,250 = $3,113 Step 5 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 4. Freya recognises that she has multiple taxable income streams and, therefore, has not claimed the tax-free threshold on her reversionary income stream payment, as such the withholding amount on $3,113 is $950. Step 6 As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries - superannuation income stream: (1) PAYG payment summary - superannuation income stream (personal income stream) Applicable dates: 01/07/2020 - 30/06/2021 Tax withheld $2,184 Taxable component - taxed element $60,000 Taxable component - untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary - superannuation income stream (reversionary death benefit income stream) Applicable dates: 28/02/2020 - 30/06/2021 Tax withheld $7,600 Taxable component - taxed element $30,000 Taxable component - untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. The ATO will calculate any entitlement to a tax offset upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year If Freya was under 60 for the full financial year and Freya's husband had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya was turns 60 during the financial year and her husband died aged under 60, and she was in receipt of the reversionary death benefit income stream for the full financial year, you would reduce the defined benefit income cap based on the date she turned 60 years of age and you would follow the relevant steps that are set out in the Loraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary death benefit income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However, the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • Step 1 Number of days from Freya's first income stream payment to 30 June 2021 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124 ÷ 365 = 33.973% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 33.973% • Freya's reduced defined benefit income cap is $33,973. • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary death benefit income stream for the full financial year • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Super death benefits Dependants Dependants include all children of the deceased under 18 years old, any spouse of the deceased (including a former spouse and a current or former de facto spouse), and any person with whom the deceased had an interdependency relationship. An interdependency relationship includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. A dependant can also be a person who was financially dependent on the deceased. Before accepting that a person is financially dependent, phone us on 13 10 20. Non-dependants A person who is not a dependant of the deceased is not able to receive a super income stream from the deceased. A super death benefit income stream that was being paid to a non-dependant prior to 1 July 2007 is taxed in the same manner as a super death benefit income stream paid to a dependant. Reversionary income streams A death benefit income stream can either be reversionary or non-reversionary. A reversionary death benefit income stream is a super income stream that reverts to the entitled beneficiary automatically upon the member's death. If the death benefit payment is not a reversionary income stream then it is treated as if it was the member's income stream. Defined benefit income cap The defined benefit income cap is relevant if the payee is: • 60 years or over, or • under 60 years of age and a death benefits dependant, where the deceased died at 60 years of age or over. • 60 years or over, or • under 60 years of age and a death benefits dependant, where the deceased died at 60 years of age or over. The defined benefit income cap applies if the payee receives one or more superannuation income stream benefits that are 'defined benefit income' to which 'concessional tax treatment' applies. The defined benefit income cap does not have taxation consequences outside of these circumstances. The defined benefit income cap is an annual cap that is reset, and may be reduced, each year. From 1 July 2017, the 'defined benefit income cap' limits the amount of tax-free income the payee can receive from a capped defined benefit income stream (pension or annuity). For the 2020-21 financial year, the defined benefit income cap is $100,000 (the $1.6 million general transfer balance cap divided by 16). See also: • Law Companion Ruling LCR 2017/1 . • Law Companion Ruling LCR 2017/1 . Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1962, they reached their preservation age of 58 on 1 October 2020. The table below will help with this: Preservation age by date of birth range Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Cap conversion table The full year cap on defined benefit income streams is $100,000 as of 1 July 2020, and is subject to indexation. The cap may also need to be reduced - see part E. The table below converts the $100,000 cap into the weekly, fortnightly or monthly equivalent. Total income stream Annual amount less than $100,000 Annual amount $100,000 or greater Weekly equivalent $1 to $1,923 $1,924 or greater Fortnightly equivalent $1 to $3,846 $3,847 or greater Monthly equivalent $1 to $8,333 $8,334 or greater Conversion table for income streams commencing during current financial year The table below can be used to determine the period to use for calculating withholding for income streams that start during the financial year: Age of payee If reversionary death benefit income stream When income stream started Calculate portion of income stream for the following period Over 60 years for full financial year Any age for deceased Any time during the year Start of income stream to end of financial year Turns 60 years during financial year Not a reversionary death benefit income stream (i.e. payee's own income stream) Before payee turns 60 Day payee turns 60 to end of year Turns 60 years during financial year After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was less than 60 Before payee turns 60 Day payee turns 60 to end of year Turns 60 years during financial year Deceased was less than 60 After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more Before Payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more After payee turns 60 Start of income stream to end of financial year Under 60 years for full financial year Deceased was 60 years or more At any time during the year Start of income stream to end of financial year Payment summaries You must issue a PAYG payment summary - superannuation income stream to the member for the total of the payments made in the income year. This must be provided by 14 July. This date may be earlier if the member requests it. For 'account-based' income streams, you are only required to provide a payment summary to the payee where there is a requirement to withhold. You do not need to provide a payment summary for the period after the payee turns 60. Example Sue turns 60 on 1 March 2021. You are required to provide a payment summary to Sue for the period 1 July 2020 to 1 March 2021. No payment summary is required for the period 2 March 2021 to 30 June 2021. Example Sue turns 60 on 1 March 2021. You are required to provide a payment summary to Sue for the period 1 July 2020 to 1 March 2021. No payment summary is required for the period 2 March 2021 to 30 June 2021. For 'capped defined benefit' income streams, where a payee turns 60 during the year you must issue two separate payment summaries - one for the period prior to the payee turning 60 and one for the period from the payee's 60th birthday. A payment summary is required to be issued to a payee in receipt of a super income stream even if no tax was withheld. Payment summaries can also be printed using software that conforms with our reporting specifications. See also: • Payment summary information and reporting specifications on our Software developers website • Payment summary information and reporting specifications on our Software developers website For payments made on or after 1 February 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivision 12-B, 12-C and 12-D. Using this schedule A payee may ask you to withhold a higher amount from their income than would normally be required. A payee's request to have additional amounts withheld should be in writing but can be in any format that suits your business. For example, an email request could be used or you may design a paper or computer-based form for this purpose. Your agreement to the arrangement will be indicated by withholding in accordance with the payee's request. No additional record is required. The total amount to withhold is the normal amount calculated on the payee's earnings (based on the applicable withholding schedule or regulation) plus the additional amount requested by the payee. Find out more Tax tables Get it done Our calculator can help you work out the correct amount of tax to withhold from payments to most payees. To access the calculator, refer to Tax withheld calculator. How to work out the withholding amount To work out the amount to withhold, you must: 1. Use the appropriate tax table to look up the normal amount of withholding for the period using instructions in that table. 2. Work out the additional amount the payee wants withheld in accordance with their written request. 3. Add the amount from step 1 to the amount from step 2. Example A payee's weekly earnings are $854.00. The payee and the payer have agreed that the payer will withhold an additional $50 a week from the payee's earnings. The payer uses the tax withheld calculator to find the base amount to withhold of $132 (for a payee claiming the tax free threshold). The total amount to withhold is $132 + $50 = $182. 1. Use the appropriate tax table to look up the normal amount of withholding for the period using instructions in that table. 2. Work out the additional amount the payee wants withheld in accordance with their written request. 3. Add the amount from step 1 to the amount from step 2. Example A payee's weekly earnings are $854.00. The payee and the payer have agreed that the payer will withhold an additional $50 a week from the payee's earnings. The payer uses the tax withheld calculator to find the base amount to withhold of $132 (for a payee claiming the tax free threshold). The total amount to withhold is $132 + $50 = $182. For payments made on or after 13 October 2020 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. Using this schedule This schedule applies to payments to individuals - including backpackers - who are working in Australia and hold at the time of the payment a: a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). This schedule applies to all payments made to working holiday makers, including: • salary and wages • allowances • termination payments (taxable component only) • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • payments to actors and entertainers. • salary and wages • allowances • termination payments (taxable component only) • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • payments to actors and entertainers. If you employ individuals under the Seasonal Worker Programme , the tax table for working holiday makers does not apply. If you made an employment termination payment to a working holiday maker, withholding does not apply to the tax-free component. Generally, allowances are added to normal earnings and the amount to withhold using this schedule is calculated on the total amount of earnings and allowances. The withholding treatment and reporting requirements for various allowance types outlined in Withholding for allowances also applies to working holiday makers. Find out about: • Working out the withholding amount • Registered employer • Unregistered employer • Using a formula • Table A: Working holiday makers income tax rates • Rounding of withholding amounts • Accounting software • TFN declarations • PAYG withholding publications • Working out the withholding amount • Registered employer • Unregistered employer • Using a formula • Table A: Working holiday makers income tax rates • Rounding of withholding amounts • Accounting software • TFN declarations • PAYG withholding publications Working out the withholding amount To work out the amount you need to withhold, you must: • put the total payments you will make to your employee for the pay period into the Withholding look-up tool • use the appropriate column to find the correct amount to withhold - Column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $120,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $120,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. Example 1: Using the Withholding lookup tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. The employee has provided their TFN on a Tax file number declaration, and the total payments you have made to this employee do not exceed $45,000 for the 2020-21 income year. To work out the correct amount to withhold, put $680 into the Withholding lookup tool (ignore cents). The tool will automatically calculate the withholding result of $102 (Column 2, registered employer and employee has given you a TFN). • put the total payments you will make to your employee for the pay period into the Withholding look-up tool • use the appropriate column to find the correct amount to withhold - Column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $120,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $120,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. - Column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $120,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $120,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. Example 1: Using the Withholding lookup tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. The employee has provided their TFN on a Tax file number declaration, and the total payments you have made to this employee do not exceed $45,000 for the 2020-21 income year. To work out the correct amount to withhold, put $680 into the Withholding lookup tool (ignore cents). The tool will automatically calculate the withholding result of $102 (Column 2, registered employer and employee has given you a TFN). Registered employer You need to register with us before you employ a working holiday maker. If you are registered, you will be able to withhold at a flat rate of 15% up to $45,000 in total payments made to each individual working holiday maker within an income year. Where total payments exceed $45,000, see Table A below for the applicable withholding rate. Next steps: • Working holiday maker employer registration tool • Working holiday maker employer registration tool Unregistered employer If you have not registered with us to withhold at working holiday maker tax rates, you are required to withhold at foreign resident rates as specified in the tax tables for weekly, fortnightly or monthly payments. Using a formula If you have developed your own payroll software package, you can use the formulas and coefficients outlined below to calculate the withholding amount. The formulas comprise linear equations of the form y = ax , where: • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Working holiday makers income tax rates The following tax rates for 2020-21 apply for working holiday makers holding a subclass 417 or 462 visa from 1 July 2020. Table A: Working holiday makers income tax rates for 2020-21 Taxable income Tax rate Value (a) $0 - $45,000 15% on each $1 up to $45,000 0.15 $45,001 - $120,000 32.5% on each $1 over $45,000 to $120,000 0.325 $120,001 - $180,000 37% on each $1 over $120,000 to $180,000 0.37 $180,001 and over 45% on each $1 over $180,000 0.45 If no TFN is provided you must withhold at 45% on total payments made. If using formulas, the value of 'a' is 0.45. Example 2: Using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. The employee has provided their TFN on a Tax file number declaration, and total payments you have made to this employee for the income year do not exceed $45,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a x x ) = 0.15 x 2825 = 423.75 or $424.00 (rounded to nearest dollar) Example 3: When payments exceed $45,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the month of May 2021 of $3,570.20. The employee has provided their TFN on a Tax file number declaration and the total payments you have made to this employee from January 2021 to April 2021, in the 2020-21 income year, is $47,000. Last month's payment resulted in total payments exceeding $45,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 32.5c for every dollar of earnings over $45,000 (to $120,000) Current pay = $3,570.20 The value of ' a ' in the formula is 0.325. Withholding = 0.325 x 3,570 = 1,160.25 or $1,160.00 (rounded to the nearest dollar) Example 2: Using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. The employee has provided their TFN on a Tax file number declaration, and total payments you have made to this employee for the income year do not exceed $45,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a x x ) = 0.15 x 2825 = 423.75 or $424.00 (rounded to nearest dollar) Example 3: When payments exceed $45,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the month of May 2021 of $3,570.20. The employee has provided their TFN on a Tax file number declaration and the total payments you have made to this employee from January 2021 to April 2021, in the 2020-21 income year, is $47,000. Last month's payment resulted in total payments exceeding $45,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 32.5c for every dollar of earnings over $45,000 (to $120,000) Current pay = $3,570.20 The value of ' a ' in the formula is 0.325. Withholding = 0.325 x 3,570 = 1,160.25 or $1,160.00 (rounded to the nearest dollar) Note: Working holiday makers cannot claim Medicare levy adjustments or tax offsets to reduce withholding. If your working holiday maker has claimed a Medicare levy adjustment on a Medicare levy variation declaration or a tax offset on a Withholding declaration, don't make any adjustments to the amount you withhold. Any working holiday maker who is an Australian resident for tax purposes will be able to claim Medicare levy adjustments and tax offsets that they are entitled to when they lodge their income tax return. Rounding of withholding amounts The withholding amounts calculated as a result of applying the above rates and formula are rounded to the nearest dollar. Values ending in 50 cents and higher are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Where withholding is calculated on the top marginal rate of tax or when no TFN is provided, ignore cents in the withholding result. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding look-up tool . The results obtained when using the coefficients in this schedule may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Withholding calculated using either method is accepted. TFN declarations Your employee may indicate that they are a working holiday maker in their TFN declaration. Even if they don't, you will need to withhold amounts using the rates shown in Table A (provided they have given you a valid TFN). This applies to: a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). To confirm the visa status of a working holiday maker, go to the Department of Immigration and Border Protection's Visa Entitlement Verification Online (VEVO) webpage. This is where you can check visa details and conditions. Working holiday makers cannot claim tax offsets. If they have claimed a tax offset on the Tax file number declaration, do not adjust the amount you withhold. Working holiday makers cannot have a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt. Working holiday makers cannot receive Community Development Employment Projects (CDEP) payments or Lump sum A, B or D payments. If a TFN has not been provided You must withhold 45% from payments to a working holiday maker (ignoring cents), if: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at Question 1 of the Tax file number declaration that they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 45% from any payment you make unless we tell you not to. A working holiday maker who has not quoted a TFN must still be provided with an income statement (or payment summary) with a payment type code 'H'. For payments made on or after 1 July 2013 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of schedule 1 to the Taxation Administration Act 1953. It applies to withholding payments covered by section 12-55 of schedule 1. Who should use this table? You should use this tax table if you make payments to an individual under a voluntary agreement to withhold. See also: • For a full list of tax tables, refer to Tax tables • Alternatively, our calculator can help you work out the correct amount of tax to withhold from payments to most payees. To access the calculator, refer to Tax withheld calculator • For a full list of tax tables, refer to Tax tables • Alternatively, our calculator can help you work out the correct amount of tax to withhold from payments to most payees. To access the calculator, refer to Tax withheld calculator How to work out the withholding amount To work out the withholding amount, you need to assess whether the payee has informed you of their Commissioner's instalment rate (CIR) and whether the amount includes GST. See also: • For more information, refer to PAYG withholding - voluntary agreements (NAT 3063) • For more information, refer to PAYG withholding - voluntary agreements (NAT 3063) If the payee has informed you of their CIR If the payee has informed you of their CIR, use the following to work out how much to withhold: • If the payee's CIR is greater than or equal to 20% - withhold the amount worked out by multiplying the amount of the payment by the CIR • If the payee's CIR is less than 20% - withhold the amount worked out by multiplying the amount of the payment by 20%. However, if your voluntary agreement with the payee states that their CIR will apply, you must withhold the amount worked out by multiplying the amount of the payment by the CIR • If the payee's CIR is greater than or equal to 20% - withhold the amount worked out by multiplying the amount of the payment by the CIR • If the payee's CIR is less than 20% - withhold the amount worked out by multiplying the amount of the payment by 20%. However, if your voluntary agreement with the payee states that their CIR will apply, you must withhold the amount worked out by multiplying the amount of the payment by the CIR If the payee has informed you that they don't have a CIR You must withhold 20% of the amount of the payment. If the payment includes an amount for GST If the payment includes an amount for GST, you exclude this GST amount when calculating the appropriate rate to withhold. Example Francesca is a marketing consultant who receives income from many sources. She has a voluntary agreement to withhold with Ashfield Accounting (her largest payer) and they have agreed to use her CIR of 16.44%. Ashfield Accounting calculates the amount to be withheld by multiplying the amount of each payment (excluding any GST component) by 16.44%. If Francesca and Ashfield Accounting did not have an agreement to use her CIR, the rate of withholding would be 20%. Example Francesca is a marketing consultant who receives income from many sources. She has a voluntary agreement to withhold with Ashfield Accounting (her largest payer) and they have agreed to use her CIR of 16.44%. Ashfield Accounting calculates the amount to be withheld by multiplying the amount of each payment (excluding any GST component) by 16.44%. If Francesca and Ashfield Accounting did not have an agreement to use her CIR, the rate of withholding would be 20%. Rounding of withholding amounts Withholding amounts calculated by applying this table should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar.", "Related_Explanatory_Statements": "OPS 2020/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This instrument repeals legislative instrument Taxation Administration Act Withholding Schedules 2020 - F2020L00768, registered on 22 June 2020.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20202/00001", "Unmatched_Content": "5. Scale 1 and 2 apply whether or not the employee is entitled to any leave loading."}
{"Instrument_Reference": "OPS 2019/1", "Title": "Taxation Administration Act Withholding Schedules 2019 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2019", "Date_of_Issue": "7 June 2019", "Signatory": "James O'Halloran Deputy Commissioner of Taxation", "Registration_Number": "F2019L00894", "Registration_Date": "27 June 2019", "Body": "1. Name of instrument: This determination is the Taxation Administration Act Withholding Schedules 2019 . | 2. Commencement: This instrument commences on 1 July 2019. | 3. Repealing of existing instruments: This instrument repeals legislative instrument Taxation Administration Act Withholding Schedules 2018 - F2018L00973, registered on 29 June 2019. | 4. Purpose: (a) Withholding schedules specify the formulas and procedures to be used for working out the amount to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (b) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Support Act 2003 , the Trade Support Loans Act 2014 , the social Security Act 1991 and the Student Assistance Act 1973 . | 5. Withholding schedules: Each of the withholding schedules listed in the following table, has effect from the date of commencement of this instrument: Schedule number Quick code number Title 1 55460 Schedule 1 - Statement of formulas for calculating amounts to be withheld 3 55455 Schedule 3 - Tax table for actors, variety artists and other entertainers 4 55461 Schedule 4 - Tax table for return to work payments 5 55463 Schedule 5 - Tax table for back payments, commissions, bonuses and similar payments 7 55464 Schedule 7 - Tax table for unused leave payments on termination of employment 8 59029 Schedule 8 - Statement of formulas for calculating study and training support loans components 9 55456 Schedule 9 - Tax table for seniors and pensioners 11 55466 Schedule 11 - Tax table for employment termination payments 12 55468 Schedule 12 - Tax table for superannuation lump sums 13 55469 Schedule 13 - Tax table for superannuation income streams 15 55457 Schedule 15 - Tax table for working holiday makers For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. Using this schedule If you develop your own payroll software package, this schedule provides the formulas that you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis. To assist employers who do not have a payroll software package our website makes available: • a tax withheld calculator , and • tax tables which are based on the formulas in this schedule. • a tax withheld calculator , and • tax tables which are based on the formulas in this schedule. Payments covered include: • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). Do not use this schedule for payments made to individuals employed under a working holiday makers visa. You must use the Tax table for working holiday makers for all payments made to them, including lump sum payments. See also You can download a printable version of Statement of formulas for calculating amounts to be withheld (NAT 1004) in Portable Document Format (PDF). Coefficients for calculation of amounts to be withheld (withholding amounts) from weekly payments Where the tax-free threshold is not claimed in Tax file number declaration - Scale 1 Weekly earnings (x) less than $ a b 72 0.1900 0.1900 361 0.2342 3.2130 932 0.3477 44.2476 1,380 0.3450 41.7311 3,111 0.3900 103.8657 3,111 & over 0.4700 352.7888 Where the employee claimed the tax-free threshold in Tax file number declaration - Scale 2 Weekly earnings (x) less than $ a b 355 - - 422 0.1900 67.4635 528 0.2900 109.7327 711 0.2100 67.4635 1,282 0.3477 165.4423 1,730 0.3450 161.9808 3,461 0.3900 239.8654 3,461 & over 0.4700 516.7885 Foreign residents - Scale 3 Weekly earnings (x) less than $ a b 1,730 0.3250 0.3250 3,461 0.3700 77.8846 3,461 & over 0.4500 354.8077 Where a tax file number (TFN) was not provided by employee - Scale 4 Earnings Tax rate Resident $1 & over 0.4700 Foreign resident $1 & over 0.4500 Where the employee claimed the FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1,282 0.3277 165.4423 1,730 0.3250 161.9808 3,461 0.3700 239.8654 3,461 & over 0.4500 516.7885 Where the employee claimed the HALF exemption from Medicare levy in Medicare levy variation declaration -Scale 6 Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 713 0.3277 165.4423 891 0.3777 201.1048 1,282 0.3377 165.4425 1,730 0.3350 161.9810 3,461 0.3800 239.8656 3,461 & over 0.4600 516.7887 Notes 1. If you have 27 fortnightly, or 53 weekly pays in a financial year, refer to withholding additional amounts from employee earnings. | 2. Scales 1, 2, 3, 5 and 6 may be applied only where employees have provided their TFN.: 3. For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result. | 5. Tax offsets may be allowed only where scales 2, 5 or 6 are applied.: 6. Scale 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for residents only. 7. For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $21,980 ($422 per week) or less. Where the taxable income exceeds $21,980 but is less than $27,475 ($528 per week), the levy is shaded in at the rate of 10% of the excess over $21,980. Where a person's taxable income is $27,475 ($528 per week) or more, Medicare is levied at the rate of 2% of total taxable income. 8. The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows: Medicare levy parameters Parameter Scale 2 Scale 6 Weekly earnings threshold 422 713 Weekly earnings shade-in threshold 528 891 Medicare levy family threshold 37,089 37,089 Weekly family threshold divisor 52 52 Additional child 3,406 3,406 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 422.6900 713.2500 Medicare levy 0.0200 0.0100 About this schedule Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table, can be calculated using the formulas and coefficients contained in this schedule. Separate formulas apply to: • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. Find out about • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to Tax offsets and Medicare levy adjustment. For sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments, see Withholding amounts and Medicare levy adjustments. Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table. This applies if earnings exceed $3,275 weekly or $6,550 fortnightly. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Use these rounding rules across all scales except scale 4 (where employee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated. When there are 53 pays in a financial year In some years, you may have 53 pays instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. You should let your employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amount in the table below. Extra withholding amount Weekly earnings $ Additional withholding $ 725 to 1,699 3 1,700 to 3,499 4 3,500 and over 9 When there are 27 pays in a financial year In some years, you may have 27 pays instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. You should let employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amounts in the table below. Extra withholding amount Fortnightly earnings $ Additional withholding $ 1,400 to 3,399 12 3,400 to 6,899 17 6,900 and over 37 Working out the weekly earnings The method of working out the weekly earnings (x) for the purpose of applying the formulas is as follows: Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Calculating withholding fortnightly, monthly or quarterly amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. Tax offsets The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows: • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. Medicare levy adjustment A Medicare levy adjustment is not allowed where withholding amounts have been calculated using scales 1, 3, 4 or 5. The amount obtained using scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable. When an employee is entitled to an adjustment An employee who has lodged both a completed Withholding declaration and a Medicare levy variation declaration , may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following: • $422 or more where scale 2 is applied • $713 or more where scale 6 is applied. • $422 or more where scale 2 is applied • $713 or more where scale 6 is applied. To claim the adjustment, the employee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration. Calculating the Medicare levy adjustment To calculate the Medicare levy adjustment, your software package will need to be able to distinguish those employees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration. Where employees have answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration. You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for employees with weekly earnings of one of the following: • $528 or more where scale 2 is applied • $891 or more where scale 6 is applied. • $528 or more where scale 2 is applied • $891 or more where scale 6 is applied. Values used in the calculations may be regarded as variables. Weekly family threshold (WFT) Where scale 2 or scale 6 is applied Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: - WFT = $713.25 (37,089 ÷ 52) (rounded to the nearest cent). - WFT = $713.25 (37,089 ÷ 52) (rounded to the nearest cent). Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 3,356 and add the result to 37,089 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,406 × 2] + 37,089) ÷ 52 WFT = WFT = 844.2500 or $844.25 (rounded to the nearest cent) a. multiply the number of children shown at question 12 by 3,356 and add the result to 37,089 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,406 × 2] + 37,089) ÷ 52 WFT = WFT = 844.2500 or $844.25 (rounded to the nearest cent) Shading Out Point (SOP) The SOP relative to an employee's WFT is calculated as follows: Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result. Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,406 × 6] + 37,089) ÷ 52 WFT = 1,106.2500 or $1,106.25 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,106.25 × 0.1) ÷ 0.0800 SOP = 1,382.8125 or $1,382 (ignoring cents) Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,406 × 6] + 37,089) ÷ 52 WFT = 1,106.2500 or $1,106.25 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,106.25 × 0.1) ÷ 0.0800 SOP = 1,382.8125 or $1,382 (ignoring cents) Weekly Levy Adjustment (WLA) Where scale 2 is applied Where weekly earnings are $422 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas: 1. If x is less than $528, WLA = ( x - 422.69) × 0.1 2. If x is $528 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) 1. If x is less than $528, WLA = ( x - 422.69) × 0.1 2. If x is $528 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) In each case WLA should be rounded to the nearest dollar. Values ending in 50 cents should be rounded to the next higher dollar. Examples Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $528, WLA is calculated using formula (1): WLA = (465.99 - 422.69) × 0.1 = 4.3300 or $4.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $892.47 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 892.99 WFT = ([3,406 × 3] + 37,089) ÷ 52 = 909.7500 or $909.75 (rounded to the nearest cent) As x is greater than $891 and less than WFT, WLA is calculated using formula (2): WLA = 802.99 × 0.01 = 8.9299 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 982.99 WFT = ([3,406 × 4] + 37,089) ÷ 52 = 975.2500 or $975.25 (rounded to the nearest cent). SOP = (975.25 × 0.1) ÷ 0.08 = 1,219.0625 or $1,219 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (975.25 × 0.020) - ([982.99 ? 975.25] × 0.0800) = 18.8858 or $19.00 (rounded to the nearest dollar) Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $528, WLA is calculated using formula (1): WLA = (465.99 - 422.69) × 0.1 = 4.3300 or $4.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $892.47 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 892.99 WFT = ([3,406 × 3] + 37,089) ÷ 52 = 909.7500 or $909.75 (rounded to the nearest cent) As x is greater than $891 and less than WFT, WLA is calculated using formula (2): WLA = 802.99 × 0.01 = 8.9299 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 982.99 WFT = ([3,406 × 4] + 37,089) ÷ 52 = 975.2500 or $975.25 (rounded to the nearest cent). SOP = (975.25 × 0.1) ÷ 0.08 = 1,219.0625 or $1,219 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (975.25 × 0.020) - ([982.99 ? 975.25] × 0.0800) = 18.8858 or $19.00 (rounded to the nearest dollar) Fortnightly levy adjustment Multiply rounded weekly levy adjustment by two. Example Employee's fortnightly earnings are $1,595.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,595.52 ÷ 2 = $797.76 x = 797.99 WFT = ([3,406 × 1] + 37,089) ÷ 52 = 778.7500 or $778.75 (rounded to the nearest cent). SOP = (778.75 × 0.1) ÷ 0.08 = 973.4375 or $973 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (778.75 × 0.020) - ([797.99 ? 778.75] × 0.0800) = 14.0358 or $14.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $28.00 ($14.00 × 2) Example Employee's fortnightly earnings are $1,595.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,595.52 ÷ 2 = $797.76 x = 797.99 WFT = ([3,406 × 1] + 37,089) ÷ 52 = 778.7500 or $778.75 (rounded to the nearest cent). SOP = (778.75 × 0.1) ÷ 0.08 = 973.4375 or $973 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (778.75 × 0.020) - ([797.99 ? 778.75] × 0.0800) = 14.0358 or $14.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $28.00 ($14.00 × 2) Monthly levy adjustment Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar. Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $713.25 As x is greater than $528 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $713.25 As x is greater than $528 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Quarterly levy adjustment Multiply rounded weekly levy adjustment by 13 General examples Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 165.4425 = 218.4150 or $218.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,040.75) and less than the SOP ($1,300) appropriate to employee with five children. Formula (3) applies. = (1,040.75 × 0.0200) - ([1,103.99 ? 1,040.75] × 0.0800) = 20.8150 ? 5.0592 = 15.7558 or $16.00 (rounded to nearest dollar) Net weekly withholding amount $218.00 ? $16.00 = $202.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 67.4635 = 38.1746 or $38.00 (rounded to nearest dollar) Fortnightly withholding amount $38.00 × 2 = $76.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $76.00 - $63.00 = $13.00. Example 3 Employee's monthly earnings are $4,316.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $973 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,316.33 + 0.01) × 3 ÷ 13 = 996.0785 or $996 (ignore cents) x = 996.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 996.99) - 165.4423 = 181.2111 or $181.00 (rounded to nearest dollar) Monthly withholding amount $181.00 × 13 ÷ 3 = $784.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $784.00 - $113.00 = $671.00 Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 165.4425 = 218.4150 or $218.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,040.75) and less than the SOP ($1,300) appropriate to employee with five children. Formula (3) applies. = (1,040.75 × 0.0200) - ([1,103.99 ? 1,040.75] × 0.0800) = 20.8150 ? 5.0592 = 15.7558 or $16.00 (rounded to nearest dollar) Net weekly withholding amount $218.00 ? $16.00 = $202.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 67.4635 = 38.1746 or $38.00 (rounded to nearest dollar) Fortnightly withholding amount $38.00 × 2 = $76.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $76.00 - $63.00 = $13.00. Example 3 Employee's monthly earnings are $4,316.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $973 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,316.33 + 0.01) × 3 ÷ 13 = 996.0785 or $996 (ignore cents) x = 996.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 996.99) - 165.4423 = 181.2111 or $181.00 (rounded to nearest dollar) Monthly withholding amount $181.00 × 13 ÷ 3 = $784.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $784.00 - $113.00 = $671.00 Calculating withholding amounts for payments made on a daily or casual basis The withholding amounts shown in the Tax table for daily and casual workers can be expressed in a mathematical form, using the formulas and coefficients provided. To work out withholding amounts using the formulas: 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at: - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at: - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. Where the employee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Tax table for seniors and pensioners Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Sample data Weekly withholding amounts Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 71 13.00 0.00 23.00 0.00 0.00 72 14.00 0.00 23.00 0.00 0.00 116 24.00 0.00 38.00 0.00 0.00 117 24.00 0.00 38.00 0.00 0.00 249 55.00 0.00 81.00 0.00 0.00 250 56.00 0.00 81.00 0.00 0.00 354 80.00 0.00 115.00 0.00 0.00 355 80.00 0.00 115.00 0.00 0.00 360 81.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 421 102.00 13.00 137.00 13.00 13.00 422 103.00 13.00 137.00 13.00 13.00 527 139.00 43.00 171.00 33.00 33.00 528 140.00 44.00 172.00 33.00 33.00 710 203.00 82.00 231.00 68.00 68.00 711 203.00 82.00 231.00 68.00 68.00 712 204.00 82.00 231.00 68.00 68.00 713 204.00 83.00 232.00 69.00 69.00 890 266.00 144.00 289.00 127.00 135.00 891 266.00 145.00 290.00 127.00 136.00 931 280.00 159.00 303.00 140.00 149.00 932 280.00 159.00 303.00 140.00 150.00 1281 401.00 280.00 416.00 255.00 267.00 1282 401.00 281.00 417.00 255.00 268.00 1379 434.00 314.00 448.00 287.00 300.00 1380 435.00 314.00 448.00 287.00 301.00 1729 571.00 435.00 562.00 400.00 418.00 1730 571.00 435.00 563.00 401.00 418.00 1844 616.00 480.00 605.00 443.00 461.00 1845 616.00 480.00 605.00 443.00 462.00 2119 723.00 587.00 707.00 545.00 566.00 2120 723.00 587.00 707.00 545.00 566.00 2490 868.00 732.00 844.00 682.00 707.00 2491 868.00 732.00 844.00 682.00 707.00 2652 931.00 795.00 904.00 742.00 768.00 2653 931.00 795.00 904.00 742.00 769.00 2736 964.00 828.00 935.00 773.00 800.00 2737 964.00 828.00 935.00 773.00 801.00 2898 1027.00 891.00 995.00 833.00 862.00 2899 1027.00 891.00 995.00 833.00 862.00 2913 1033.00 897.00 1000.00 838.00 867.00 2914 1033.00 897.00 1001.00 839.00 868.00 3110 1109.00 973.00 1073.00 911.00 942.00 3111 1110.00 974.00 1074.00 912.00 943.00 3460 1274.00 1110.00 1203.00 1041.00 1075.00 3461 1274.00 1110.00 1203.00 1041.00 1076.00 Fortnightly withholding amounts Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 142 26.00 0.00 46.00 0.00 0.00 144 28.00 0.00 46.00 0.00 0.00 232 48.00 0.00 76.00 0.00 0.00 234 48.00 0.00 76.00 0.00 0.00 498 110.00 0.00 162.00 0.00 0.00 500 112.00 0.00 162.00 0.00 0.00 708 160.00 0.00 230.00 0.00 0.00 710 160.00 0.00 230.00 0.00 0.00 720 162.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 842 204.00 26.00 274.00 26.00 26.00 844 206.00 26.00 274.00 26.00 26.00 1054 278.00 86.00 342.00 66.00 66.00 1056 280.00 88.00 344.00 66.00 66.00 1420 406.00 164.00 462.00 136.00 136.00 1422 406.00 164.00 462.00 136.00 136.00 1424 408.00 164.00 462.00 136.00 136.00 1426 408.00 166.00 464.00 138.00 138.00 1780 532.00 288.00 578.00 254.00 270.00 1782 532.00 290.00 580.00 254.00 272.00 1862 560.00 318.00 606.00 280.00 298.00 1864 560.00 318.00 606.00 280.00 300.00 2562 802.00 560.00 832.00 510.00 534.00 2564 802.00 562.00 834.00 510.00 536.00 2758 868.00 628.00 896.00 574.00 600.00 2760 870.00 628.00 896.00 574.00 602.00 3458 1142.00 870.00 1124.00 800.00 836.00 3460 1142.00 870.00 1126.00 802.00 836.00 3688 1232.00 960.00 1210.00 886.00 922.00 3690 1232.00 960.00 1210.00 886.00 924.00 4238 1446.00 1174.00 1414.00 1090.00 1132.00 4240 1446.00 1174.00 1414.00 1090.00 1132.00 4980 1736.00 1464.00 1688.00 1364.00 1414.00 4982 1736.00 1464.00 1688.00 1364.00 1414.00 5304 1862.00 1590.00 1808.00 1484.00 1536.00 5306 1862.00 1590.00 1808.00 1484.00 1538.00 5472 1928.00 1656.00 1870.00 1546.00 1600.00 5474 1928.00 1656.00 1870.00 1546.00 1602.00 5796 2054.00 1782.00 1990.00 1666.00 1724.00 5798 2054.00 1782.00 1990.00 1666.00 1724.00 5826 2066.00 1794.00 2000.00 1676.00 1734.00 5828 2066.00 1794.00 2002.00 1678.00 1736.00 6220 2218.00 1946.00 2146.00 1822.00 1884.00 6222 2220.00 1948.00 2148.00 1824.00 1886.00 6920 2548.00 2220.00 2406.00 2082.00 2150.00 6922 2548.00 2220.00 2406.00 2082.00 2152.00 Monthly withholding amounts Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 307.67 56.00 0.00 100.00 0.00 0.00 312.00 61.00 0.00 100.00 0.00 0.00 502.67 104.00 0.00 165.00 0.00 0.00 507.00 104.00 0.00 165.00 0.00 0.00 1079.00 238.00 0.00 351.00 0.00 0.00 1083.33 243.00 0.00 351.00 0.00 0.00 1534.00 347.00 0.00 498.00 0.00 0.00 1538.33 347.00 0.00 498.00 0.00 0.00 1560.00 351.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1824.33 442.00 56.00 594.00 56.00 56.00 1828.67 446.00 56.00 594.00 56.00 56.00 2283.67 602.00 186.00 741.00 143.00 143.00 2288.00 607.00 191.00 745.00 143.00 143.00 3076.67 880.00 355.00 1001.00 295.00 295.00 3081.00 880.00 355.00 1001.00 295.00 295.00 3085.33 884.00 355.00 1001.00 295.00 295.00 3089.67 884.00 360.00 1005.00 299.00 299.00 3856.67 1153.00 624.00 1252.00 550.00 585.00 3861.00 1153.00 628.00 1257.00 550.00 589.00 4034.33 1213.00 689.00 1313.00 607.00 646.00 4038.67 1213.00 689.00 1313.00 607.00 650.00 5551.00 1738.00 1213.00 1803.00 1105.00 1157.00 5555.33 1738.00 1218.00 1807.00 1105.00 1161.00 5975.67 1881.00 1361.00 1941.00 1244.00 1300.00 5980.00 1885.00 1361.00 1941.00 1244.00 1304.00 7492.33 2474.00 1885.00 2435.00 1733.00 1811.00 7496.67 2474.00 1885.00 2440.00 1738.00 1811.00 7990.67 2669.00 2080.00 2622.00 1920.00 1998.00 7995.00 2669.00 2080.00 2622.00 1920.00 2002.00 9182.33 3133.00 2544.00 3064.00 2362.00 2453.00 9186.67 3133.00 2544.00 3064.00 2362.00 2453.00 10790.00 3761.00 3172.00 3657.00 2955.00 3064.00 10794.33 3761.00 3172.00 3657.00 2955.00 3064.00 11492.00 4034.00 3445.00 3917.00 3215.00 3328.00 11496.33 4034.00 3445.00 3917.00 3215.00 3332.00 11856.00 4177.00 3588.00 4052.00 3350.00 3467.00 11860.33 4177.00 3588.00 4052.00 3350.00 3471.00 12558.00 4450.00 3861.00 4312.00 3610.00 3735.00 12562.33 4450.00 3861.00 4312.00 3610.00 3735.00 12623.00 4476.00 3887.00 4333.00 3631.00 3757.00 12627.33 4476.00 3887.00 4338.00 3636.00 3761.00 13476.67 4806.00 4216.00 4650.00 3948.00 4082.00 13481.00 4810.00 4221.00 4654.00 3952.00 4086.00 14993.33 5521.00 4810.00 5213.00 4511.00 4658.00 14997.67 5521.00 4810.00 5213.00 4511.00 4663.00 Sample data - Scale 2 Weekly Medicare levy adjustment Weekly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 421 0.00 0.00 0.00 0.00 0.00 0.00 422 0.00 0.00 0.00 0.00 0.00 0.00 474 5.00 5.00 5.00 5.00 5.00 5.00 475 5.00 5.00 5.00 5.00 5.00 5.00 527 11.00 11.00 11.00 11.00 11.00 11.00 528 11.00 11.00 11.00 11.00 11.00 11.00 554 11.00 11.00 11.00 11.00 11.00 11.00 555 11.00 11.00 11.00 11.00 11.00 11.00 581 12.00 12.00 12.00 12.00 12.00 12.00 582 12.00 12.00 12.00 12.00 12.00 12.00 608 12.00 12.00 12.00 12.00 12.00 12.00 609 12.00 12.00 12.00 12.00 12.00 12.00 635 13.00 13.00 13.00 13.00 13.00 13.00 636 13.00 13.00 13.00 13.00 13.00 13.00 662 13.00 13.00 13.00 13.00 13.00 13.00 663 13.00 13.00 13.00 13.00 13.00 13.00 689 14.00 14.00 14.00 14.00 14.00 14.00 690 14.00 14.00 14.00 14.00 14.00 14.00 716 14.00 14.00 14.00 14.00 14.00 14.00 717 14.00 14.00 14.00 14.00 14.00 14.00 743 12.00 15.00 15.00 15.00 15.00 15.00 744 12.00 15.00 15.00 15.00 15.00 15.00 770 10.00 15.00 15.00 15.00 15.00 15.00 771 10.00 15.00 15.00 15.00 15.00 15.00 797 7.00 14.00 16.00 16.00 16.00 16.00 798 7.00 14.00 16.00 16.00 16.00 16.00 824 5.00 12.00 16.00 16.00 16.00 16.00 825 5.00 12.00 17.00 17.00 17.00 17.00 851 3.00 10.00 16.00 17.00 17.00 17.00 852 3.00 10.00 16.00 17.00 17.00 17.00 878 1.00 8.00 14.00 18.00 18.00 18.00 879 1.00 7.00 14.00 18.00 18.00 18.00 905 0.00 5.00 12.00 18.00 18.00 18.00 906 0.00 5.00 12.00 18.00 18.00 18.00 932 0.00 3.00 10.00 16.00 19.00 19.00 933 0.00 3.00 10.00 16.00 19.00 19.00 959 0.00 1.00 8.00 14.00 19.00 19.00 960 0.00 1.00 8.00 14.00 19.00 19.00 986 0.00 0.00 5.00 12.00 19.00 20.00 987 0.00 0.00 5.00 12.00 18.00 20.00 1013 0.00 0.00 3.00 10.00 16.00 20.00 1014 0.00 0.00 3.00 10.00 16.00 20.00 1040 0.00 0.00 1.00 8.00 14.00 21.00 1041 0.00 0.00 1.00 8.00 14.00 21.00 1218 0.00 0.00 0.00 0.00 0.00 7.00 1219 0.00 0.00 0.00 0.00 0.00 6.00 1299 0.00 0.00 0.00 0.00 0.00 0.00 1300 0.00 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare levy adjustment Fortnightly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 842 0.00 0.00 0.00 0.00 0.00 0.00 844 0.00 0.00 0.00 0.00 0.00 0.00 948 10.00 10.00 10.00 10.00 10.00 10.00 950 10.00 10.00 10.00 10.00 10.00 10.00 1054 22.00 22.00 22.00 22.00 22.00 22.00 1056 22.00 22.00 22.00 22.00 22.00 22.00 1108 22.00 22.00 22.00 22.00 22.00 22.00 1110 22.00 22.00 22.00 22.00 22.00 22.00 1162 24.00 24.00 24.00 24.00 24.00 24.00 1164 24.00 24.00 24.00 24.00 24.00 24.00 1216 24.00 24.00 24.00 24.00 24.00 24.00 1218 24.00 24.00 24.00 24.00 24.00 24.00 1270 26.00 26.00 26.00 26.00 26.00 26.00 1272 26.00 26.00 26.00 26.00 26.00 26.00 1324 26.00 26.00 26.00 26.00 26.00 26.00 1326 26.00 26.00 26.00 26.00 26.00 26.00 1378 28.00 28.00 28.00 28.00 28.00 28.00 1380 28.00 28.00 28.00 28.00 28.00 28.00 1432 28.00 28.00 28.00 28.00 28.00 28.00 1434 28.00 28.00 28.00 28.00 28.00 28.00 1486 24.00 30.00 30.00 30.00 30.00 30.00 1488 24.00 30.00 30.00 30.00 30.00 30.00 1540 20.00 30.00 30.00 30.00 30.00 30.00 1542 20.00 30.00 30.00 30.00 30.00 30.00 1594 14.00 28.00 32.00 32.00 32.00 32.00 1596 14.00 28.00 32.00 32.00 32.00 32.00 1648 10.00 24.00 32.00 32.00 32.00 32.00 1650 10.00 24.00 34.00 34.00 34.00 34.00 1702 6.00 20.00 32.00 34.00 34.00 34.00 1704 6.00 20.00 32.00 34.00 34.00 34.00 1756 2.00 16.00 28.00 36.00 36.00 36.00 1758 2.00 14.00 28.00 36.00 36.00 36.00 1810 0.00 10.00 24.00 36.00 36.00 36.00 1812 0.00 10.00 24.00 36.00 36.00 36.00 1864 0.00 6.00 20.00 32.00 38.00 38.00 1866 0.00 6.00 20.00 32.00 38.00 38.00 1918 0.00 2.00 16.00 28.00 38.00 38.00 1920 0.00 2.00 16.00 28.00 38.00 38.00 1972 0.00 0.00 10.00 24.00 38.00 40.00 1974 0.00 0.00 10.00 24.00 36.00 40.00 2026 0.00 0.00 6.00 20.00 32.00 40.00 2028 0.00 0.00 6.00 20.00 32.00 40.00 2080 0.00 0.00 2.00 16.00 28.00 42.00 2082 0.00 0.00 2.00 16.00 28.00 42.00 2436 0.00 0.00 0.00 0.00 0.00 14.00 2438 0.00 0.00 0.00 0.00 0.00 12.00 2598 0.00 0.00 0.00 0.00 0.00 0.00 2600 0.00 0.00 0.00 0.00 0.00 0.00 Monthly Medicare levy adjustment Monthly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1824.33 0.00 0.00 0.00 0.00 0.00 0.00 1828.67 0.00 0.00 0.00 0.00 0.00 0.00 2054.00 22.00 22.00 22.00 22.00 22.00 22.00 2058.33 22.00 22.00 22.00 22.00 22.00 22.00 2283.67 48.00 48.00 48.00 48.00 48.00 48.00 2288.00 48.00 48.00 48.00 48.00 48.00 48.00 2400.67 48.00 48.00 48.00 48.00 48.00 48.00 2405.00 48.00 48.00 48.00 48.00 48.00 48.00 2517.67 52.00 52.00 52.00 52.00 52.00 52.00 2522.00 52.00 52.00 52.00 52.00 52.00 52.00 2634.67 52.00 52.00 52.00 52.00 52.00 52.00 2639.00 52.00 52.00 52.00 52.00 52.00 52.00 2751.67 56.00 56.00 56.00 56.00 56.00 56.00 2756.00 56.00 56.00 56.00 56.00 56.00 56.00 2868.67 56.00 56.00 56.00 56.00 56.00 56.00 2873.00 56.00 56.00 56.00 56.00 56.00 56.00 2985.67 61.00 61.00 61.00 61.00 61.00 61.00 2990.00 61.00 61.00 61.00 61.00 61.00 61.00 3102.67 61.00 61.00 61.00 61.00 61.00 61.00 3107.00 61.00 61.00 61.00 61.00 61.00 61.00 3219.67 52.00 65.00 65.00 65.00 65.00 65.00 3224.00 52.00 65.00 65.00 65.00 65.00 65.00 3336.67 43.00 65.00 65.00 65.00 65.00 65.00 3341.00 43.00 65.00 65.00 65.00 65.00 65.00 3453.67 30.00 61.00 69.00 69.00 69.00 69.00 3458.00 30.00 61.00 69.00 69.00 69.00 69.00 3570.67 22.00 52.00 69.00 69.00 69.00 69.00 3575.00 22.00 52.00 74.00 74.00 74.00 74.00 3687.67 13.00 43.00 69.00 74.00 74.00 74.00 3692.00 13.00 43.00 69.00 74.00 74.00 74.00 3804.67 4.00 35.00 61.00 78.00 78.00 78.00 3809.00 4.00 30.00 61.00 78.00 78.00 78.00 3921.67 0.00 22.00 52.00 78.00 78.00 78.00 3926.00 0.00 22.00 52.00 78.00 78.00 78.00 4038.67 0.00 13.00 43.00 69.00 82.00 82.00 4043.00 0.00 13.00 43.00 69.00 82.00 82.00 4155.67 0.00 4.00 35.00 61.00 82.00 82.00 4160.00 0.00 4.00 35.00 61.00 82.00 82.00 4272.67 0.00 0.00 22.00 52.00 82.00 87.00 4277.00 0.00 0.00 22.00 52.00 78.00 87.00 4389.67 0.00 0.00 13.00 43.00 69.00 87.00 4394.00 0.00 0.00 13.00 43.00 69.00 87.00 4506.67 0.00 0.00 4.00 35.00 61.00 91.00 4511.00 0.00 0.00 4.00 35.00 61.00 91.00 5278.00 0.00 0.00 0.00 0.00 0.00 30.00 5282.33 0.00 0.00 0.00 0.00 0.00 26.00 5629.00 0.00 0.00 0.00 0.00 0.00 0.00 5633.33 0.00 0.00 0.00 0.00 0.00 0.00 Sample data - Scale 6 Weekly Medicare half-levy adjustment Weekly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 712 0.00 0.00 0.00 0.00 0.00 713 0.00 0.00 0.00 0.00 0.00 801 4.00 4.00 4.00 4.00 4.00 802 4.00 4.00 4.00 4.00 4.00 890 9.00 9.00 9.00 9.00 9.00 891 3.00 7.00 9.00 9.00 9.00 906 3.00 6.00 9.00 9.00 9.00 907 3.00 6.00 9.00 9.00 9.00 922 2.00 5.00 9.00 9.00 9.00 923 2.00 5.00 9.00 9.00 9.00 938 1.00 5.00 8.00 9.00 9.00 939 1.00 5.00 8.00 9.00 9.00 954 1.00 4.00 7.00 10.00 10.00 955 1.00 4.00 7.00 10.00 10.00 970 0.00 3.00 7.00 10.00 10.00 971 0.00 3.00 7.00 10.00 10.00 986 0.00 3.00 6.00 9.00 10.00 987 0.00 3.00 6.00 9.00 10.00 1002 0.00 2.00 5.00 9.00 10.00 1003 0.00 2.00 5.00 9.00 10.00 1018 0.00 1.00 5.00 8.00 10.00 1019 0.00 1.00 5.00 8.00 10.00 1034 0.00 1.00 4.00 7.00 10.00 1035 0.00 1.00 4.00 7.00 10.00 1050 0.00 0.00 3.00 7.00 10.00 1051 0.00 0.00 3.00 7.00 10.00 1066 0.00 0.00 3.00 6.00 9.00 1067 0.00 0.00 3.00 6.00 9.00 1082 0.00 0.00 2.00 5.00 9.00 1083 0.00 0.00 2.00 5.00 9.00 1098 0.00 0.00 2.00 5.00 8.00 1099 0.00 0.00 1.00 5.00 8.00 1114 0.00 0.00 1.00 4.00 7.00 1115 0.00 0.00 1.00 4.00 7.00 1130 0.00 0.00 0.00 4.00 7.00 1131 0.00 0.00 0.00 3.00 7.00 1146 0.00 0.00 0.00 3.00 6.00 1147 0.00 0.00 0.00 3.00 6.00 1162 0.00 0.00 0.00 2.00 6.00 1163 0.00 0.00 0.00 2.00 5.00 1178 0.00 0.00 0.00 2.00 5.00 1179 0.00 0.00 0.00 2.00 5.00 1194 0.00 0.00 0.00 1.00 4.00 1195 0.00 0.00 0.00 1.00 4.00 1218 0.00 0.00 0.00 0.00 3.00 1219 0.00 0.00 0.00 0.00 3.00 1299 0.00 0.00 0.00 0.00 0.00 1300 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare half-levy adjustment Fortnightly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1424 0.00 0.00 0.00 0.00 0.00 1426 0.00 0.00 0.00 0.00 0.00 1602 8.00 8.00 8.00 8.00 8.00 1604 8.00 8.00 8.00 8.00 8.00 1780 18.00 18.00 18.00 18.00 18.00 1782 6.00 14.00 18.00 18.00 18.00 1812 6.00 12.00 18.00 18.00 18.00 1814 6.00 12.00 18.00 18.00 18.00 1844 4.00 10.00 18.00 18.00 18.00 1846 4.00 10.00 18.00 18.00 18.00 1876 2.00 10.00 16.00 18.00 18.00 1878 2.00 10.00 16.00 18.00 18.00 1908 2.00 8.00 14.00 20.00 20.00 1910 2.00 8.00 14.00 20.00 20.00 1940 0.00 6.00 14.00 20.00 20.00 1942 0.00 6.00 14.00 20.00 20.00 1972 0.00 6.00 12.00 18.00 20.00 1974 0.00 6.00 12.00 18.00 20.00 2004 0.00 4.00 10.00 18.00 20.00 2006 0.00 4.00 10.00 18.00 20.00 2036 0.00 2.00 10.00 16.00 20.00 2038 0.00 2.00 10.00 16.00 20.00 2068 0.00 2.00 8.00 14.00 20.00 2070 0.00 2.00 8.00 14.00 20.00 2100 0.00 0.00 6.00 14.00 20.00 2102 0.00 0.00 6.00 14.00 20.00 2132 0.00 0.00 6.00 12.00 18.00 2134 0.00 0.00 6.00 12.00 18.00 2164 0.00 0.00 4.00 10.00 18.00 2166 0.00 0.00 4.00 10.00 18.00 2196 0.00 0.00 4.00 10.00 16.00 2198 0.00 0.00 2.00 10.00 16.00 2228 0.00 0.00 2.00 8.00 14.00 2230 0.00 0.00 2.00 8.00 14.00 2260 0.00 0.00 0.00 8.00 14.00 2262 0.00 0.00 0.00 6.00 14.00 2292 0.00 0.00 0.00 6.00 12.00 2294 0.00 0.00 0.00 6.00 12.00 2324 0.00 0.00 0.00 4.00 12.00 2326 0.00 0.00 0.00 4.00 10.00 2356 0.00 0.00 0.00 4.00 10.00 2358 0.00 0.00 0.00 4.00 10.00 2388 0.00 0.00 0.00 2.00 8.00 2390 0.00 0.00 0.00 2.00 8.00 2436 0.00 0.00 0.00 0.00 6.00 2438 0.00 0.00 0.00 0.00 6.00 2598 0.00 0.00 0.00 0.00 0.00 2600 0.00 0.00 0.00 0.00 0.00 Monthly Medicare half-levy adjustment Monthly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 3085.33 0.00 0.00 0.00 0.00 0.00 3089.67 0.00 0.00 0.00 0.00 0.00 3471.00 17.00 17.00 17.00 17.00 17.00 3475.33 17.00 17.00 17.00 17.00 17.00 3856.67 39.00 39.00 39.00 39.00 39.00 3861.00 13.00 30.00 39.00 39.00 39.00 3926.00 13.00 26.00 39.00 39.00 39.00 3930.33 13.00 26.00 39.00 39.00 39.00 3995.33 9.00 22.00 39.00 39.00 39.00 3999.67 9.00 22.00 39.00 39.00 39.00 4064.67 4.00 22.00 35.00 39.00 39.00 4069.00 4.00 22.00 35.00 39.00 39.00 4134.00 4.00 17.00 30.00 43.00 43.00 4138.33 4.00 17.00 30.00 43.00 43.00 4203.33 0.00 13.00 30.00 43.00 43.00 4207.67 0.00 13.00 30.00 43.00 43.00 4272.67 0.00 13.00 26.00 39.00 43.00 4277.00 0.00 13.00 26.00 39.00 43.00 4342.00 0.00 9.00 22.00 39.00 43.00 4346.33 0.00 9.00 22.00 39.00 43.00 4411.33 0.00 4.00 22.00 35.00 43.00 4415.67 0.00 4.00 22.00 35.00 43.00 4480.67 0.00 4.00 17.00 30.00 43.00 4485.00 0.00 4.00 17.00 30.00 43.00 4550.00 0.00 0.00 13.00 30.00 43.00 4554.33 0.00 0.00 13.00 30.00 43.00 4619.33 0.00 0.00 13.00 26.00 39.00 4623.67 0.00 0.00 13.00 26.00 39.00 4688.67 0.00 0.00 9.00 22.00 39.00 4693.00 0.00 0.00 9.00 22.00 39.00 4758.00 0.00 0.00 9.00 22.00 35.00 4762.33 0.00 0.00 4.00 22.00 35.00 4827.33 0.00 0.00 4.00 17.00 30.00 4831.67 0.00 0.00 4.00 17.00 30.00 4896.67 0.00 0.00 0.00 17.00 30.00 4901.00 0.00 0.00 0.00 13.00 30.00 4966.00 0.00 0.00 0.00 13.00 26.00 4970.33 0.00 0.00 0.00 13.00 26.00 5035.33 0.00 0.00 0.00 9.00 26.00 5039.67 0.00 0.00 0.00 9.00 22.00 5104.67 0.00 0.00 0.00 9.00 22.00 5109.00 0.00 0.00 0.00 9.00 22.00 5174.00 0.00 0.00 0.00 4.00 17.00 5178.33 0.00 0.00 0.00 4.00 17.00 5278.00 0.00 0.00 0.00 0.00 13.00 5282.33 0.00 0.00 0.00 0.00 13.00 5629.00 0.00 0.00 0.00 0.00 0.00 5633.33 0.00 0.00 0.00 0.00 0.00 Other statements of formulas Statements of formulas for other classes of payees are also available. These include PAYG withholding: • Statement of formulas for calculating HELP, SSL, TSL and SFSS components • Tax table for individuals employed in the horticultural or shearing industry • Tax table for actors, variety artists and other entertainers • Tax table for seniors and pensioners • Tax table for working holiday makers . • Statement of formulas for calculating HELP, SSL, TSL and SFSS components • Tax table for individuals employed in the horticultural or shearing industry • Tax table for actors, variety artists and other entertainers • Tax table for seniors and pensioners • Tax table for working holiday makers . Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee, (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, use scale 3 • If they have not given you a valid TFN, use scale 4. • If they have given you a valid TFN, use scale 3 • If they have not given you a valid TFN, use scale 4. Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration , don't make any adjustments to the amount you withhold. Withholding declarations An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee has a HELP, SSL, TSL or Financial Supplement debt If your employee has a HELP, SSL, TSL or Financial Supplement debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Next step: To calculate additional withholding amounts for: • HELP, SSL or TSL debts, refer to either - HELP/SSL/TSL weekly tax table - HELP/SSL/TSL fortnightly tax table - HELP/SSL/TSL monthly tax table . • Financial Supplement debts, refer to either - SFSS weekly tax table . - SFSS fortnightly tax table - SFSS monthly tax table • Statement of formulas, refer to - Statement of formulas for calculating HELP, SSL, TSL and SFSS components • HELP, SSL or TSL debts, refer to either - HELP/SSL/TSL weekly tax table - HELP/SSL/TSL fortnightly tax table - HELP/SSL/TSL monthly tax table . • Financial Supplement debts, refer to either - SFSS weekly tax table . - SFSS fortnightly tax table - SFSS monthly tax table • Statement of formulas, refer to - Statement of formulas for calculating HELP, SSL, TSL and SFSS components - HELP/SSL/TSL weekly tax table - HELP/SSL/TSL fortnightly tax table - HELP/SSL/TSL monthly tax table . - SFSS weekly tax table . - SFSS fortnightly tax table - SFSS monthly tax table - Statement of formulas for calculating HELP, SSL, TSL and SFSS components Employees who are entitled to a reduction of Medicare levy or do not have to pay the Medicare levy because of low family income, will not have to make a compulsory HELP, SSL, TSL or Financial Supplement repayment for that year. The exemption from making a compulsory HELP, SSL, TSL or Financial Supplement repayment may be claimed on the Medicare levy variation declaration. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information, refer to Withholding from allowances . Leave loading If you pay leave loading as a lump sum, use Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding. Holiday pay, long service leave and employment termination payments Employees who continue working for you You must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment. For more information, see Withholding from leave payments for continuing employees . Employees who stop working for you This schedule does not cover any lump sum payments made to an employee who stops working for you. If an employee has unused annual leave, leave loading or long service leave, refer to Tax table for unused leave payments on termination of employment . Any other lump sum payments may be employment termination payments, refer to Tax table for employment termination payments . Do not withhold any amount for HELP, SSL, TSL or Financial Supplement debts from lump sum termination payments. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. To work out the employee's annual tax offset entitlement into a weekly, fortnightly, monthly or quarterly amount, refer to Tax offsets. Do not allow for any tax offsets if any of the following apply: • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. Medicare levy adjustment To claim the Medicare levy adjustment (available in certain situations), your employee must lodge a Medicare levy variation declaration with their Tax file number declaration. Some employees may be liable for an increased rate of the Medicare levy surcharge as a result of the income for surcharge purposes tests. They can lodge a Medicare levy variation declaration , requesting you to increase the amount to be withheld from their payments. Next step: Medicare levy adjustment For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. See also: • Use the Withholding look-up tool to quickly work out the amount to withhold . • Use the Withholding look-up tool to quickly work out the amount to withhold . Using this schedule You should use this schedule if you make payments to employees who are actors, variety artists and other entertainers who receive payments for their performances. Do not use this schedule if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following: • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. For these types of payments the Commissioner has varied the rate of withholding to 20% of the payment. For more information refer to Performing artists contracted to perform promotional activity . If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including lump sum payments. For all other relevant employees, refer to PAYG withholding Weekly tax table or Fortnightly tax table . Do not use this schedule for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding. For more information refer to Foreign resident entertainment, sports, construction and casino gaming activities . Next step: You can download a printable version of the Tax table for actors, variety artists and other entertainers (NAT 1023) in Portable Document Format (PDF). Working out the withholding amount This schedule is only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the formulas to calculate withholding amounts. To work out the amount you need to withhold using this schedule, you must: 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and the coefficients outlined in table A and table B. This section should be read with Statement of formulas for calculating amounts to be withheld . The formulas comprise linear equations of the form y = ax - b where: • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. Table A: Employee has claimed the tax-free threshold Coefficients where tax-free threshold claimed Weekly earnings (x) less than a b $443 0 0 $528 0.1520 67.4635 $660 0.2320 109.7327 $889 0.1680 67.4635 $1,602 0.2782 165.4423 $2,163 0.2760 161.9808 $4,326 0.3120 239.8654 $4,326 & over 0.3760 516.7885 Table B: Employee has not claimed the tax-free threshold Coefficients where tax-free threshold not claimed Weekly earnings (x) less than a b $90 0.1520 0.1520 $451 0.1874 3.2130 $1,165 0.2782 44.2476 $1,725 0.2760 41.7311 $3,889 0.3120 103.8657 $3,889 & over 0.3760 352.7888 • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. To work out withholding amounts using the formulas, you must: 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. If you pay your employees daily rather than per performance, the amount to withhold (including reductions for tax offsets) should be worked out on a daily basis. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4423 = $113.0331. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Therefore, the amount to withhold from each performance is $57. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4423 = $113.0331. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Therefore, the amount to withhold from each performance is $57. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4423 = $113.0331. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding look-up tool . The results obtained when using the coefficients in this schedule may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If an employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration . If your employee claims a tax offset, reduce the amount to be withheld from their earnings per performance by the value of the tax offset. The per performance value is the tax offset amount claimed divided by 52, divided by the number of performances per week. Round to the nearest dollar. Do not allow for any tax offsets if any of the following apply: • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. Withholding declarations An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see Claiming tax offsets. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents). • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign resident tax rates Weekly tax rates Weekly earnings $ Weekly rate 0 to 1,729 32.5 cents for each dollar of earnings 1,730 to 3,460 $562 plus 37 cents for each $1 of earnings over $1,729 3,461 and over $1,202 plus 45 cents for each $1 of earnings over $3,460 • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents). • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-50 of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an individual to resume working for, or providing services to, you or any other entity. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including return to work payments. We have a calculator to help you work out the correct amount of tax to withhold from payments to most employees. To access the calculator, refer to Tax withheld calculator . Working out the withholding amount To work out the amount you need to withhold, multiply the amount of the return to work payment by 34.5% (32.5% + 2.0% Medicare levy). Example George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 34.5% × $18,000 = $6,210. Example George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 34.5% × $18,000 = $6,210. Rounding of withholding amounts Withholding amounts calculated should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Tax file number declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432), they have 28 days to give you their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment made to a resident employee and 45% from any payment made to a foreign resident employee (ignoring any cents) unless we tell you not to. For payments made on or after 1 July 2018 Withholding limit There is a withholding limit of 47% on tax withheld from any additional payments calculated using an annualised method. Applying this withholding limit may result in withholding not being sufficient to cover some employees' end of year tax liability. In these situations, an employee can ask their employer to increase their withholding for the remainder of the financial year. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953. It applies to certain withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 paid as a lump sum. Using this schedule Use this schedule if you make a payment of salary or wages which is: • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including back payments, commissions and bonuses or similar payments. Other payments you should use this tax table for These payments include back payments of: • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. Back payments (including lump sums in arrears) A back payment is a payment that was meant to have been made in a prior period. For example: • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. A back payment is distinct from a bonus, which is a payment made for recognition of performance including past performance. A bonus (or similar payment) can only be considered a back payment if you paid the bonus later than the time that it should have been paid. If you normally process payments in a pay period later than when the work is performed, for example, overtime payments paid with a time lag of one pay period, they are not considered back payments. These payments are treated as part of the normal pay cycle when paid and withholding is calculated on total earnings for that period. An overtime payment is only considered a back payment if it was meant to have been made in a prior pay period. Commissions Commissions are typically payments made as recognition of performance or service, and may be calculated as a percentage of the proceeds from a particular transaction or series of transactions. Bonuses and similar payments A bonus is usually made to an employee in recognition of performance or services, and may be calculated as a percentage of the proceeds from a particular business transaction. These payments may not necessarily be related to a particular period of work. A payment will be treated as similar to a bonus if it is of a one-off nature that does not relate to work performed in a particular period. Examples include: • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. Leave loading Payment of leave loading can also be regarded as a payment similar to a bonus, if it is made as a lump sum and not on a pro rata basis as leave is taken. If you pay leave loading on a pro rata basis, add it to earnings for the period to calculate withholding using the standard tax tables. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for Individuals ith us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. Terms we use Additional payments Additional payments include back payments (including lump sum payments in arrears), commissions, bonuses and similar payments. Normal earnings Normal earnings are gross taxable earnings and include all salary and wage income, taxable allowances, and overtime earnings for the current financial year. This includes any back payments previously made using Method B(i). At the start of a financial year, an employee's normal earnings can be based on the last full pay period worked in the previous financial year. If an employee's pay fluctuates significantly, you can use an average of gross taxable earnings for the current financial year (or, if applicable, the previous financial year). If an employee has no current or past normal earnings (for example, the employee is newly employed), you can include expected future earnings in your calculations. This can be based on the employee's contracted or expected salary for the financial year. For the purposes of this table, normal earnings do not include employment termination payments or unused leave payments made on termination of employment. Average total earnings Average total earnings are the sum of all normal earnings paid in the current financial year, including current pay, plus any current year back payments if Method B(i) is used to calculate withholding. Then divide the total earnings by the number of pay periods to date (including the current pay period). Pay periods per financial year Pay periods per financial year refers to a total of 52 pay periods if paid weekly, 26 pay periods if paid fortnightly or 12 pay periods if paid monthly. No adjustments are required for a 53 week / 27 fortnight year. Withholding limit If your employee has a Higher Education Loan Program (HELP), Student Start-up Loan (SSL), Trade Support Loan (TSL) or Financial Supplement debt, see HELP, SSL, TSL, SFSS and additional payments. If you use Method A or Method B(ii), the amount of tax to be withheld from an additional payment is limited to a maximum of 47% of the additional payment. If the withholding amount calculated (including a HELP, SSL, TSL or Financial Supplement component) using Method A or Method B(ii) exceeds 47% of the additional payment being made, then the amount is reduced to be equal to 47% of that payment. The withholding limit applies to the additional payment only and not to normal earnings for the current pay period. For some employees, the withholding limit may result in their withholding amounts not being sufficient to cover their end-of-year tax liability, as their total earnings for the financial year may exceed the HELP, SSL, TSL or Financial Supplement repayment threshold or attract a higher rate of tax. Under these circumstances, your employee can arrange an upwards variation by entering into an agreement with you to vary the rate or amount of withholding. For more information about withholding variations, refer to: • For employers: Variations • For employees: Varying your PAYG withholding . • For employers: Variations • For employees: Varying your PAYG withholding . For more information about HELP, SSL, TSL and Financial Supplement repayment thresholds, see HELP, SSL, TSL and SFSS repayment thresholds and rates . Working out the withholding amount To work out the amount you need to withhold from an additional payment, you must use either Method A or Method B. Using Method B is more complex but produces a withholding amount that more closely approximates the actual tax payable. Calculations made using either method are acceptable to work out the withholding amount. If your calculation using either method results in a negative amount, you treat the result as nil. Using Method A Use this method for any additional payments made regardless of the financial year the additional payment applies to. This includes all back payments, commissions, bonuses or similar payments. This method calculates withholding by apportioning additional payments made in the current pay period over the number of pay periods in a financial year, and applying that average amount to the gross earnings in the current pay period. If you are paying a commission, bonus or similar payment for a defined period of less than 12 months, you can choose to calculate withholding by using the number of pay periods the payment relates to at step 3. For example, if a commission relates to four weeks and the employee is paid weekly, you divide the commission by four pay periods at step 3, rather than 52 pay periods. Method A instructions Step Instruction 1 Work out your employee's gross earnings excluding any additional payments for the current pay period. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings in step 1. 3 Add any additional payments to be made in the current pay period together and divide the total by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the gross earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount at step 6 by the number of pay periods used in step 3. 8 Multiply the additional payment being made in the current pay period by 47%. 9 Use the lesser amount of step 7 and step 8 for the withholding on the additional payment. Ignore any cents. 10 Work out the total PAYG withholding for the current pay period by adding the withholding on the additional payment (step 9) to the withholding on the gross earnings (step 2). Using Method B Use Method B(i) for any back payments applied to specific periods in the current financial year. Use Method B(ii) for either: • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. If you are making back payments applying to current and previous financial years, apportion the back payment between those years and then use the applicable method for each component to calculate withholding. If you are making multiple additional payments: • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, that is, you made an additional payment to the employee in a previous pay period, do not recalculate the withholding for the additional payment previously made. • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, that is, you made an additional payment to the employee in a previous pay period, do not recalculate the withholding for the additional payment previously made. B(i) Back payments applied to specific periods in the current financial year This method recalculates withholding for each pay period the back payment applies. Method B(i) instructions Step Instruction 1 Work out how much of the back payment applied to each earlier pay period in the current financial year. 2 For the first affected pay period, add the back payment relevant to that period to the normal earnings 1 previously paid to get total earnings for that period. 3 Use the relevant tax table to find the amount to be withheld from the total earnings for that period. 4 Subtract the amount previously withheld for the period from the amount at step 3. 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the back payment. 6 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 7 Work out the total PAYG withholding for the current pay period by adding the withholding on the back payment (step 5) to the withholding on the gross earnings (step 6). | 1 See Terms we use for the definition of normal earnings.: B(ii) Additional payments applied over the whole financial year This method calculates withholding by averaging all additional payments made in the current financial year over the number of pay periods in a financial year, and applying that to the average total earnings to date. Method B(ii) instructions Step Instruction 1 Calculate the average total earnings 2 paid to your employee over the current financial year to date. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from the average total earnings in step 1. 3 Add all additional payments made in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the average total earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount in step 6 by the number of pay periods used in step 3. 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7. 9 Multiply the additional payment being made in the current pay period by 47%. 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. 11 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). | 2 See Terms we use for the definition of average total earnings.: Commissions, bonuses or similar payments If a commission, bonus or similar payment relates to work your employee performed for more than one pay period (or for an undefined period), you calculate withholding by applying either Method A or Method B(ii). Do not use this schedule for payments for a single pay period. If the commission, bonus or similar payment relates to work your employee performed in a single pay period (for example, a week, a fortnight or a month) the amount is added to all their other earnings for the current period. Withholding is then calculated using the standard PAYG withholding tax tables. HELP, SSL, TSL, SFSS and additional payments If your employee has advised you they have a Higher Education Loan Program (HELP), Student Start-up Loan (SSL), Trade Support Loan (TSL) or Financial Supplement debt on their Tax file number declaration or Withholding declaration , you must also withhold from the additional payment using the relevant HELP/SSL/TSL or SFSS tax tables. You calculate the amounts you need to withhold from additional payments for HELP, SSL, TSL and SFSS by using the same method you used to calculate the PAYG withholding amount from the additional payment. For example, if you calculate the amount to be withheld from the additional payment using Method A, use the same method to calculate the amounts to be withheld for HELP, SSL, TSL and SFSS purposes. How do you calculate withholding on the additional payment if it is calculated separately to the HELP, SSL, TSL and SFSS components? If you calculate withholding separately, you need to make sure that the withholding limit in Method A and Method B(ii) applies to the combined total calculated for the additional payment and the HELP, SSL, TSL and SFSS components. For example, at step 9 in Method A you must combine the amounts from the two separate calculations used for step 7 before comparing it to the amount calculated at step 8. Next step: You can use the following schedule that combine PAYG withholding with HELP, SSL, TSL and SFSS instead of repeating the calculation separately for each component: • Statement of formulas for calculating HELP, SSL, TSL and SFSS components • Statement of formulas for calculating HELP, SSL, TSL and SFSS components The results obtained when using the coefficients in the above schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. Either calculation is acceptable. Copies of all the tax tables are available, refer to Tax tables . Variations If your employee has a withholding variation in place for the current financial year, you use one of the following to work out the amount of withholding from additional payments: • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. If your employee had a withholding variation in place at the time the additional payment accrued but the withholding variation is no longer in effect when the additional payment is made, it does not apply when working out the amount to withhold. If you need help to determine whether to use a withholding variation to work out the amount to withhold from an additional payment, phone us on 1300 360 221. Leave without pay For the purposes of this table, any periods where your employee has taken leave without pay do not affect the calculations outlined in each of the methods. For example, for Method A and Method B(ii), you are still required at step 3 to apportion all additional payments made by the total number of pay periods in a financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Superannuation income streams To work out the amount you need to withhold from the taxable component of back payments of super income streams (pensions and annuities), including lump sum payments in arrears, use either Method A or B. Payment summaries You must record back payments on your employee's payment summary. What payment summary you use depends on whether the back payments relate to a superannuation income stream or previous period of assessable foreign service. Use: • PAYG payment summary - individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream for super income stream payments • PAYG payment summary - foreign employment for payments related to a previous period of assessable foreign service. • PAYG payment summary - individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream for super income stream payments • PAYG payment summary - foreign employment for payments related to a previous period of assessable foreign service. For more information about payment summaries, refer to PAYG payment summaries and guidelines . Completing the individual non-business payment summary For payments accrued in the current financial year include the total: • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. Salary and wage income accrued before the current financial year For each payment accrued in a prior financial year, but not more than 12 months before the date of payment include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Other amounts accrued before the current financial year 3 For each payment accrued in a prior financial year of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued in a prior financial year of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Employee letter You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. Completing the superannuation income stream payment summary For payments accrued in the current financial year, include: • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' For payments accrued prior to the current financial year, include: • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' Payee letter You must also provide your payee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. Completing the foreign employment payment summary For salary and wage payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued in a prior financial year, but not more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. Employee letter You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. | 3 Refer to Other payments you should use this schedule for: Examples Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,600 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,600 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $390 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,600 + $17 $1,617 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $396 6 Subtract the amount at step 2 from the amount at step 5. = $396 - $390 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,600 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $96 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,600 + $17 $1,617 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $97 6 Subtract the amount at step 2 from the amount at step 5. = $97 - $96 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $390 • HELP withholding on gross earnings in the current pay period = $96 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $850 ($390 + $96 + $312 + $52). Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,600 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,600 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $390 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,600 + $17 $1,617 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $396 6 Subtract the amount at step 2 from the amount at step 5. = $396 - $390 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,600 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $96 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,600 + $17 $1,617 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $97 6 Subtract the amount at step 2 from the amount at step 5. = $97 - $96 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $390 • HELP withholding on gross earnings in the current pay period = $96 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $850 ($390 + $96 + $312 + $52). Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. • PAYG withholding on gross earnings in the current pay period = $390 • HELP withholding on gross earnings in the current pay period = $96 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 Example 1 uses both: • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2018 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2018 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $217 4 Subtract the amount previously withheld for the period from the amount at step 3. = $217 - $183 $34 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $34. $272 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $217 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $217 + $272 $489 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. HELP component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $22 4 Subtract the amount previously withheld for the period from the amount at step 3. = $22 - $20 $2 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $16. $16 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $16 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $22 + $16 $38 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $22 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $16 The total PAYG withholding is $527 ($217 + $22 + $272 + $16). • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2018 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2018 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $217 4 Subtract the amount previously withheld for the period from the amount at step 3. = $217 - $183 $34 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $34. $272 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $217 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $217 + $272 $489 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. HELP component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $22 4 Subtract the amount previously withheld for the period from the amount at step 3. = $22 - $20 $2 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $16. $16 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $16 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $22 + $16 $38 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $22 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $16 The total PAYG withholding is $527 ($217 + $22 + $272 + $16). • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $22 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $16 Example 2 uses: • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2018 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2018 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2016, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2018. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 / 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $296 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 / 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $328 6 Subtract the amount at step 2 from the amount at step 5. = $328 - $296 $32 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $296 10 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 8) to the withholding on the gross earnings (step 9). = $832 + $296 $1,128 • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2018 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2018 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2016, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2018. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 / 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $296 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 / 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $328 6 Subtract the amount at step 2 from the amount at step 5. = $328 - $296 $32 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $296 10 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 8) to the withholding on the gross earnings (step 9). = $832 + $296 $1,128 Example 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2017. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2017, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,800 to $5,600. His employer agreed that the increase would be backdated to 1 August 2017 and paid at the end of September 2018. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to August 2018) = $1,600 • a prior financial year (11 pay periods from 1 August 2017 to 30 June 2018) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,231 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,231 - $953 $278 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $278. $556 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). As Pablo has an accumulated Financial Supplement debt, his employer will need to calculate a withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $169 4 Subtract the amount previously withheld for the period from the amount at step 3. = $169 - $95 $74 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $74. $74 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). Method B(ii) - PAYG withholding component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,231 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,482 6 Subtract the amount at step 2 from the amount at step 5. = $1,482 - $1,231 $251 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $251 × 12 $3,012 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,012 - $0 $3,012 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $169 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $191 6 Subtract the amount at step 2 from the amount at step 5. = $191 - $169 $22 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $22 × 12 $264 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $264 - $0 $264 Withholding limit (including SFSS component) Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 47% $4,136 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. $3,276 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 Total PAYG withholding is $5,380 ($1,231 + $169 + $556 + $148 + $3,012 + $264). Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2017, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,800 to $5,600. His employer agreed that the increase would be backdated to 1 August 2017 and paid at the end of September 2018. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to August 2018) = $1,600 • a prior financial year (11 pay periods from 1 August 2017 to 30 June 2018) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,231 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,231 - $953 $278 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $278. $556 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). As Pablo has an accumulated Financial Supplement debt, his employer will need to calculate a withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $169 4 Subtract the amount previously withheld for the period from the amount at step 3. = $169 - $95 $74 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $74. $74 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). Method B(ii) - PAYG withholding component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,231 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,482 6 Subtract the amount at step 2 from the amount at step 5. = $1,482 - $1,231 $251 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $251 × 12 $3,012 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,012 - $0 $3,012 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $169 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $191 6 Subtract the amount at step 2 from the amount at step 5. = $191 - $169 $22 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $22 × 12 $264 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $264 - $0 $264 Withholding limit (including SFSS component) Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 47% $4,136 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. $3,276 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 Total PAYG withholding is $5,380 ($1,231 + $169 + $556 + $148 + $3,012 + $264). • the current financial year (2 pay periods from 1 July to August 2018) = $1,600 • a prior financial year (11 pay periods from 1 August 2017 to 30 June 2018) = $8,800. = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 Example 4 uses both: • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2018 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2018 - the calculations are made using scale 2, with tax-free threshold. • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2018 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2018 - the calculations are made using scale 2, with tax-free threshold. For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-90 of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an amount to an employee for unused leave on the termination of their employment or office. Unused leave payments on termination of employment or office include: • annual leave • holiday pay • leave loading • leave bonuses • long service leave. • annual leave • holiday pay • leave loading • leave bonuses • long service leave. Before calculating the amount to be withheld, you must work out if the payments are being made as a result of a genuine redundancy, invalidity or an early retirement scheme. For more information, refer to Withholding from unused leave payments on termination of employment . If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including unused leave payments on termination of employment. Working out the withholding amount When a TFN is provided The amount to withhold is calculated using the table below. If the post-17 August 1993 lump sum payment from normal termination is less than $300, you must withhold the lesser of the following: • the amount worked out using the table below • 32% of the payment. Withholding amounts for long service leave, annual leave and annual leave loading Payment type Reason Accrual dates Withholding rates Payment summary label Long service leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 32% A Annual leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A Annual leave loading Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A • the amount worked out using the table below • 32% of the payment. Rounding of withholding amounts Withholding amounts calculated by applying this table are rounded to the nearest dollar. Results ending in 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Marginal rate calculation To work out the marginal rate, you must: 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Normal gross earnings Normal gross earnings are all payments, except those relating to termination payments, received in the last full pay period of employment. This includes taxable allowances, overtime and bonuses. Therefore, your employee's normal gross earnings should be taken to be the earnings relating to the last full pay period worked. Where your employee's pay fluctuates significantly over a number of pay periods, we will accept an average of gross taxable earnings for the financial year to date over the number of pays received. Example The following example uses the Weekly tax table (NAT 1005) effective from 1 July 2018. Beth retires on 31 December 2018. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($1,155) $236 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50/52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at step 4 ($1,367) $310 6 Subtract the amount at step 1 from the amount at step 5 ($310 - $236) $74 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($74 x 52) $3,848 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,312 ($2,464 + $3,848). See Rounding of withholding amounts. The total amount to be withheld is then $6,548 ($236 withholding from normal earnings plus $6,312 withholding from long service leave). Example The following example uses the Weekly tax table (NAT 1005) effective from 1 July 2018. Beth retires on 31 December 2018. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($1,155) $236 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50/52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at step 4 ($1,367) $310 6 Subtract the amount at step 1 from the amount at step 5 ($310 - $236) $74 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($74 x 52) $3,848 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,312 ($2,464 + $3,848). See Rounding of withholding amounts. The total amount to be withheld is then $6,548 ($236 withholding from normal earnings plus $6,312 withholding from long service leave). When a TFN has not been provided If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 47% from the payment. If your employee is a foreign resident who has not provided you with their TFN, you must withhold 45% from the payment. If your employee believes that for their circumstances the amount you withhold will be too much, they may apply for a variation to reduce the amount of withholding. For more information refer to Varying your PAYG withholding Tax file number declaration Any Tax file number declaration your employee provides while they were working for you will only be effective: • for the period that they were working for you • 12 months after you make the last payment. • for the period that they were working for you • 12 months after you make the last payment. The coefficients in this schedule should be used together with the Statement of formulas for calculating amounts to be withheld . Use this statement of formulas for payments made from 1 July 2019 to 30 June 2020. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA. Using this schedule You should use this schedule if you develop your own payroll software package. Formulas and coefficients are used for calculating weekly withholding amounts for employees who have a: • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Trade Support Loan (TSL) debt. • Higher Education Loan Program (HELP) debt • VET Student Loan (VSL) debt • Financial Supplement (FS) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts), or • Trade Support Loan (TSL) debt. See also: • The Tax withheld calculator which can help you work out the correct amount of tax to withhold from payments to most employees. • You can download a printable version of Statement of formulas for calculating study and training support loans components (PDF, 325KB) . • The Tax withheld calculator which can help you work out the correct amount of tax to withhold from payments to most employees. • You can download a printable version of Statement of formulas for calculating study and training support loans components (PDF, 325KB) . Using a formula The withholding amounts for employees who have a study and training support loans debt can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and component rates outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the weekly study and training support loans component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. • y is the weekly study and training support loans component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. Study and training support loans component rates Tax-free threshold claimed or foreign resident Weekly earnings - x $ Component rate - a % 0 - 881.99 - 882.00 - 1,017.99 1.0 1,018.00 - 1,078.99 2.0 1,079.00 - 1,143.99 2.5 1,144.00 - 1,212.99 3.0 1,213.00 - 1,285.99 3.5 1,286.00 - 1,362.99 4.0 1,363.00 - 1,444.99 4.5 1,445.00 - 1,530.99 5.0 1,531.00 - 1,622.99 5.5 1,623.00 - 1,720.99 6.0 1,721.00 - 1,823.99 6.5 1,824.00 - 1,932.99 7.0 1,933.00 - 2,048.99 7.5 2,049.00 - 2,171.99 8.0 2,172.00 - 2,302.99 8.5 2,303.00 - 2,440.99 9.0 2,441.00 - 2,586.99 9.5 2,587.00 & over 10.0 No tax-free threshold claimed Weekly earnings - x $ Component rate - a % 0 - 531.99 - 532.00 - 667.99 1.0 668.00 - 728.99 2.0 729.00 - 793.99 2.5 794.00 - 862.99 3.0 863.00 - 935.99 3.5 936.00 - 1,012.99 4.0 1,013.00 - 1,094.99 4.5 1,095.00 - 1,180.99 5.0 1,181.00 - 1,272.99 5.5 1,273.00 - 1,370.99 6.0 1,371.00 - 1,473.99 6.5 1,474.00 - 1,582.99 7.0 1,583.00 - 1,698.99 7.5 1,699.00 - 1,821.99 8.0 1,822.00 - 1,952.99 8.5 1,953.00 - 2,090.99 9.0 2,091.00 - 2,236.99 9.5 2,237.00 & over 10.0 Calculating fortnightly, monthly or quarterly withholding amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. When to work out the study and training support loans component You will need to calculate the study and training support loans component when your employee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question on whether they have a: - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) - Trade Support Loan (TSL) debt • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $882 or more if paid weekly - $1,764 or more if paid fortnightly - $3,822 or more if paid monthly - $11,466 or more if paid quarterly. • answered yes to the question on whether they have a: - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) - Trade Support Loan (TSL) debt • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $882 or more if paid weekly - $1,764 or more if paid fortnightly - $3,822 or more if paid monthly - $11,466 or more if paid quarterly. - Higher Education Loan Program (HELP) debt - VET Student Loan (VSL) debt - Financial Supplement (FS) debt - Student Start-up Loan (SSL) debt (including ABSTUDY SSL debts) - Trade Support Loan (TSL) debt - $882 or more if paid weekly - $1,764 or more if paid fortnightly - $3,822 or more if paid monthly - $11,466 or more if paid quarterly. If your employee has not claimed the tax-free threshold, the study and training support loans component is calculated on earnings of: • $532 or more if paid weekly • $1,064 or more if paid fortnightly • $2,305.33 or more if paid monthly • $6,916 or more if paid quarterly. • $532 or more if paid weekly • $1,064 or more if paid fortnightly • $2,305.33 or more if paid monthly • $6,916 or more if paid quarterly. You must withhold the study and training support loans component from all your employee's earnings, including taxable allowances, bonuses and commissions. Examples 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. Study and training support loans component = $1,095.99 × 2.5% = $27.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 divided by two, ignoring cents and adding 99 cents). Weekly study and training support loans component = $1,177.99 × 3% = $35.00 rounded to the nearest dollar. Fortnightly study and training support loans component = $70.00 ($35.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3 ÷ 13, ignoring cents and adding 99 cents). Weekly study and training support loans component = $1,266.99 × 3.5% = $44.00 rounded to the nearest dollar. Monthly study and training support loans component = $191.00 ($44.00 × 13 ÷ 3, rounded to the nearest dollar). 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. Study and training support loans component = $1,095.99 × 2.5% = $27.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 divided by two, ignoring cents and adding 99 cents). Weekly study and training support loans component = $1,177.99 × 3% = $35.00 rounded to the nearest dollar. Fortnightly study and training support loans component = $70.00 ($35.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3 ÷ 13, ignoring cents and adding 99 cents). Weekly study and training support loans component = $1,266.99 × 3.5% = $44.00 rounded to the nearest dollar. Monthly study and training support loans component = $191.00 ($44.00 × 13 ÷ 3, rounded to the nearest dollar). Do not withhold any amount for study and training support loans debts from lump sum termination payments. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided at tax tables . The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Coefficients to work out the weekly amounts to withhold including the study and training support loans component Your employee's total withholding, including the study and training support loans component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a study and training support loans debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the study and training support loans component and one will not - for example, name one 'scale 2' and the other 'scale 22'. The study and training support loans component does not apply if the employee has not provided a tax file number (TFN). For scales without the study and training support loans component, refer to Statement of formulas for calculating amounts to be withheld . Where tax-free threshold not claimed in Tax file number declaration - Scale 1 With study and training support loans debt Weekly earnings (x) less than $ a b 72 0.1900 0.1900 361 0.2342 3.2130 532 0.3477 44.2476 668 0.3577 44.2476 729 0.3677 44.2476 794 0.3727 44.2476 863 0.3777 44.2476 932 0.3827 44.2476 936 0.3800 41.7311 1013 0.3850 41.7311 1095 0.3900 41.7311 1181 0.3950 41.7311 1273 0.4000 41.7311 1371 0.4050 41.7311 1380 0.4100 41.7311 1474 0.4550 103.8657 1583 0.4600 103.8657 1699 0.4650 103.8657 1822 0.4700 103.8657 1953 0.4750 103.8657 2091 0.4800 103.8657 2237 0.4850 103.8657 3111 0.4900 103.8657 3111 & over 0.5700 352.7888 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 With study and training support loans debt Weekly earnings (x) less than $ a b 355 - - 422 0.1900 67.4635 528 0.2900 109.7327 711 0.2100 67.4635 882 0.3477 165.4423 1018 0.3577 165.4423 1079 0.3677 165.4423 1144 0.3727 165.4423 1213 0.3777 165.4423 1282 0.3827 165.4423 1286 0.3800 161.9808 1363 0.3850 161.9808 1445 0.3900 161.9808 1531 0.3950 161.9808 1623 0.4000 161.9808 1721 0.4050 161.9808 1730 0.4100 161.9808 1824 0.4550 239.8654 1933 0.4600 239.8654 2049 0.4650 239.8654 2172 0.4700 239.8654 2303 0.4750 239.8654 2441 0.4800 239.8654 2587 0.4850 239.8654 3461 0.4900 239.8654 3461 & over 0.5700 516.7885 Foreign residents - Scale 3 With study and training support loans debt Weekly earnings (x) less than $ a b 882 0.3250 0.3250 1018 0.3350 0.3250 1079 0.3450 0.3250 1144 0.3500 0.3250 1213 0.3550 0.3250 1286 0.3600 0.3250 1363 0.3650 0.3250 1445 0.3700 0.3250 1531 0.3750 0.3250 1623 0.3800 0.3250 1721 0.3850 0.3250 1730 0.3900 0.3250 1824 0.4350 77.8846 1933 0.4400 77.8846 2049 0.4450 77.8846 2172 0.4500 77.8846 2303 0.4550 77.8846 2441 0.4600 77.8846 2587 0.4650 77.8846 3461 0.4700 77.8846 3461 & over 0.5500 354.8077 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 With study and training support loans debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 882 0.3277 165.4423 1018 0.3377 165.4423 1079 0.3477 165.4423 1144 0.3527 165.4423 1213 0.3577 165.4423 1282 0.3627 165.4423 1286 0.3600 161.9808 1363 0.3650 161.9808 1445 0.3700 161.9808 1531 0.3750 161.9808 1623 0.3800 161.9808 1721 0.3850 161.9808 1730 0.3900 161.9808 1824 0.4350 239.8654 1933 0.4400 239.8654 2049 0.4450 239.8654 2172 0.4500 239.8654 2303 0.4550 239.8654 2441 0.4600 239.8654 2587 0.4650 239.8654 3461 0.4700 239.8654 3461 & over 0.5500 516.7885 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 With study and training support loans Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 713 0.3277 165.4423 882 0.3777 201.1048 891 0.3877 201.1048 1018 0.3477 165.4425 1079 0.3577 165.4425 1144 0.3627 165.4425 1213 0.3677 165.4425 1282 0.3727 165.4425 1286 0.3700 161.9810 1363 0.3750 161.9810 1445 0.3800 161.9810 1531 0.3850 161.9810 1623 0.3900 161.9810 1721 0.3950 161.9810 1730 0.4000 161.9810 1824 0.4450 239.8656 1933 0.4500 239.8656 2049 0.4550 239.8656 2172 0.4600 239.8656 2303 0.4650 239.8656 2441 0.4700 239.8656 2587 0.4750 239.8656 3461 0.4800 239.8656 3461 & over 0.5600 516.7887 Withholding amounts including the study and training support loans component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and study and training support loans tax tables. The differences result from the rounding of components. Use for payments to low income aged persons and pensioners For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. See also: • Use the Withholding look-up tool to quickly work out the amount to withhold . • Use the Withholding look-up tool to quickly work out the amount to withhold . Using this schedule You should use this schedule if you make payments to: • seniors and pensioners who, at the end of the relevant financial year, are 65 years and six months of age or older (for example, to be eligible for the year ending 30 June 2019, an employee must be born on or before 31 December 1953). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. • seniors and pensioners who, at the end of the relevant financial year, are 65 years and six months of age or older (for example, to be eligible for the year ending 30 June 2019, an employee must be born on or before 31 December 1953). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. This schedule applies to weekly payments including: • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. This schedule can only apply if the employee has provided you with either: • a Withholding declaration answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners answering yes to questions 4, 5 and 6. • a Withholding declaration answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners answering yes to questions 4, 5 and 6. See also: • You can download a printable version of Tax table for seniors and pensioners (NAT 4466) in Portable Document Format (PDF). • For super income stream payments, you must also use Tax table for superannuation income streams to calculate withholding. • You can download a printable version of Tax table for seniors and pensioners (NAT 4466) in Portable Document Format (PDF). • For super income stream payments, you must also use Tax table for superannuation income streams to calculate withholding. Working out the withholding amount 1. Calculate your employee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from step 1 into the Withholding look-up tool , as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your employee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your employee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. Example An employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool . If the employee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). 1. Calculate your employee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from step 1 into the Withholding look-up tool , as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your employee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your employee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. Example An employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool . If the employee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). Calculating fortnightly or monthly withholding amounts First calculate the weekly equivalent of fortnightly or monthly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly or monthly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. You should read this section with Statement of formulas for calculating amounts to be withheld . If you have developed your own payroll software package, you can use the following formulas and the coefficients outlined below. The formulas comprise linear equations of the form y = ax - b, where: • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. If no TFN is provided, ignore cents when you calculate withholding amounts. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the withholding amounts obtained using the Withholding look-up tool . You should only use such software if it produces the exact amounts. Values of the coefficients a and b for each set of formulas Single Weekly earnings(x) less than a b $580 0.0000 0.0000 $620 0.1900 110.3481 $668 0.3150 187.9418 $711 0.4150 254.7841 $835 0.5527 352.7630 $963 0.4727 285.9214 $1,282 0.3477 165.4431 $1,730 0.3450 161.9808 $3,461 0.3900 239.8654 $3,461 & over 0.4700 516.7885 Illness-separated Weekly earnings(x) less than a b $561 0.0000 0.0000 $601 0.1900 106.6942 $668 0.3150 181.8841 $711 0.4150 248.7264 $835 0.5527 346.7053 $915 0.4727 279.8638 $1,282 0.3477 165.4431 $1,730 0.3450 161.9808 $3,461 0.3900 239.8654 $3,461 & over 0.4700 516.7885 Member of a couple Weekly earnings(x) less than a b $517 0.0000 0.0000 $557 0.1900 98.2712 $668 0.3150 167.9202 $711 0.4150 234.7625 $803 0.5527 332.7413 $835 0.4277 232.2846 $1,282 0.3477 165.4431 $1,730 0.3450 161.9808 $3,461 0.3900 239.8654 $3,461 & over 0.4700 516.7885 Medicare levy parameters Weekly earnings threshold 668 Weekly earnings shade-in threshold 835 Medicare levy family threshold 48,385 Weekly family threshold divisor 52 Additional child 3,406 Shading out point multiplier 0.1000 Shading out point divisor 0.0800 Weekly levy adjustment factor 668.4200 Medicare levy 0.0200 Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. When your employee has a HELP, SSL, TSL or Financial Supplement debt If your employee has a HELP, SSL, TSL or Financial Supplement debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Work it out To calculate additional withholding amounts for: • HELP, SSL or TSL debts - refer to HELP/SSL/TSL weekly tax table • Financial Supplement debts - refer to SFSS weekly tax table . • HELP, SSL or TSL debts - refer to HELP/SSL/TSL weekly tax table • Financial Supplement debts - refer to SFSS weekly tax table . Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information, refer to Withholding from allowances . Leave loading If you pay leave loading as a lump sum, you need to use Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to the earnings for that period to calculate withholding. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must give you a Withholding declaration. To work out your employee's annual tax offset entitlement into a weekly value, use the Ready reckoner for tax offsets. Deduct this amount from the amount shown in column 2, 3 or 4 of the Withholding look-up tool . Ready reckoner for tax offsets Tax offset entitlement - weekly value Amount claimed $ Weekly value $ 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - 20 - 30 1.00 40 1.00 50 1.00 57 1.00 60 1.00 70 1.00 80 2.00 90 2.00 100 2.00 200 4.00 300 6.00 338 6.00 400 8.00 500 10.00 600 11.00 700 13.00 800 15.00 850 16.00 900 17.00 1000 19.00 1100 21.00 1173 22.00 1200 23.00 1300 25.00 1400 27.00 1500 29.00 1600 30.00 1700 32.00 1750 33.00 1800 34.00 1900 36.00 2000 38.00 2500 48.00 2535 48.00 3000 57.00 If the exact tax offset amount claimed is not shown in the ready reckoner, you add the values for an appropriate combination. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Withholding declarations An employee can use the Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding. For more information on tax offsets, refer to Claiming tax offsets . Employees can also use a Withholding declaration to advise you of changes to their situation that may vary the amount you need to withhold. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt (or changes to them) • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt (or changes to them) • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Medicare levy adjustments To claim the Medicare levy adjustment (available to some low income earners with dependants), an employee must lodge a Medicare levy variation declaration with their Tax file number declaration. For instructions on how to work out the Medicare levy adjustment, refer to Medicare levy adjustment weekly tax table . For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(b) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an individual an amount that is either: • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including employment termination payments. See also: • Taxation of termination payments for information about ETPs for employers and employees. • Delayed termination payments • Taxation of termination payments for information about ETPs for employers and employees. • Delayed termination payments Employment termination payments An ETP is a lump sum payment you make: • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). ETPs include lump sum payments paid upon resignation, retirement or death. A payment from a super fund is not an ETP. A payment must generally be made within 12 months of termination to qualify as an ETP. A payment made outside 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. Tax treatment of ETPs ETPs can comprise of two different components: • a tax-free component • a taxable component. • a tax-free component • a taxable component. You only withhold tax from the taxable component. Depending on the type of ETP, the concessional tax treatment may be limited to the smaller of: • the ETP cap • the whole-of-income cap. • the ETP cap • the whole-of-income cap. The top rate of tax applies to amounts paid in excess of these caps. The ETP cap amount for the 2018-19 income year is $205,000. This amount is indexed annually. The whole-of-income cap amount for the 2018-19 income year is $180,000. This amount is not indexed. This cap is reduced by any other taxable income payments your employee receives in the income year - for example, salary or wages you have paid to your employee. In some cases, you may need to include an ETP in the taxable payments when working out the whole-of-income cap. The ETP payment summary has an ETP code that you use to describe the type of ETP and which cap has been applied to it. Find out about: • Payment summaries for more information about ETP codes • Taxation of termination payments • Payment summaries for more information about ETP codes • Taxation of termination payments ETP caps The following table lists the types of ETPs subject to withholding and the applicable cap for each type of payment. Applicable caps for ETPs subject to withholding Column 1 ETP cap only applies to: Column 2 Smaller of the ETP cap or whole-of-income cap applies to: a payment made under an early retirement scheme that exceeds the tax-free limit* (only the amount in excess of the limit is an ETP) a 'golden handshake' whether paid under: • contract • industrial award obligation • recognition of prior service a genuine redundancy payment that exceeds the tax-free base limit and for each complete year of service limit* (only the amount in excess of the limit is an ETP) a non-genuine redundancy payment a payment made because of the employee's permanent disability severance pay compensation payment for personal injury a gratuity compensation for unfair dismissal a payment in lieu of notice compensation for harassment a payment for unused sick leave compensation for discrimination a payment for unused rostered days off lump sum payments paid on the death of an employee. an ETP not covered in column 1. * The tax-free base limit for the 2018-19 income year is $10,399 plus $5,200 for each year of completed year of service. • contract • industrial award obligation • recognition of prior service * The tax-free base limit for the 2018-19 income year is $10,399 plus $5,200 for each year of completed year of service. For payments in column 2 both caps are considered and the smaller cap applies. Withholding will be made at the top rate of tax on the amount over the smallest cap. Find out about: • Working out the withholding amount • Working out the withholding amount Steps to work out smallest cap Follow these steps to work out the smaller of the ETP cap and whole-of-income cap. Step Action 1 Add up all taxable payments you made to your employee (excluding the ETP). 2 Subtract the step 1 result amount from $180,000. 3 The result from step 2 is the calculated whole-of-income cap. 4 Compare the calculated whole-of-income cap from step 3 and the ETP cap amount of $205,000 for 2018-19 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there have been multiple payments for the same termination). 5 If both caps are equal, use the whole-of-income cap. The smallest of the two caps at step 4 is the cap to apply to the ETP taxable component. Multiple payments for same termination For various reasons, ETPs may be made in more than one instalment. Payments made after the initial payment subject to the ETP cap, will attract a lower ETP cap. This is because the cap amount is reduced by the amount of all previous payments for the same termination. Lump sum payments that are not ETPs may also be subject to PAYG withholding. Use the applicable tax table to work out the amount to be withheld from these payments. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. See also: • Tax table for unused leave payments on termination of employment for unused annual leave, leave loading or long service leave payments. • Tax table for unused leave payments on termination of employment for unused annual leave, leave loading or long service leave payments. Death benefit ETPs A death benefit termination payment is received by a person after another person's death, in consequence of termination of the other person's employment. The amount you withhold depends on a number of factors including whether the payment is made: • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. Use table A to work out how much to withhold. Find out about: • Deceased estates and their tax obligations • Deceased estates and their tax obligations Working out the withholding amount An ETP can be made up of a tax-free component and taxable component. You must withhold an amount from the taxable component, including death benefit ETPs. Do not withhold from the tax-free component of the ETP. If your employee who is receiving an ETP has given you their tax file number (TFN) on a Tax file number declaration, use table A to work out how much to withhold. A Tax file number declaration remains effective for 12 months after you make the last payment to them. Withholding amounts calculated by applying table A are rounded to the nearest dollar. Results ending in 50 cents are rounded upwards. If the payment is to be made to a foreign resident you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found at Australian Tax Treaties . If the ETP is assessable only in the other country because of the treaty, then no withholding is required. If a foreign resident's ETP is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in table A to exclude the Medicare levy of 2%. Find out about: • Taxation of termination payments for information about ETP components. • Tax file number declaration • What are tax treaties? • Taxation of termination payments for information about ETP components. • Tax file number declaration • What are tax treaties? When a TFN has not been provided You must withhold 47% from the taxable component of an ETP you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Examples Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing result from step 2 against ETP cap amount of $205,000. Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts above the whole-of-income cap of $96,000. As whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines smallest cap by comparing result from step 2 against ETP cap amount of $205,000. Whole-of- income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 x 32%) plus $9,400 ($20,000 x 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit* as $4,279. This is calculated as follows: $40,678 less $36,399 due to the 5 years of service [$10,399 base limit plus $26,000 (5 x $5,200)]. The amount of $4,279 is an ETP. Using table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $1,369 (32% of $4,279). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines smallest cap by comparing result from step 2 against ETP cap of $200,721 (ETP cap $205,000 for 2018-19 less the $4,279 ETP). Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $1,369 from the $4,279 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. * For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Table A: Withholding rates for ETPs Income component derived by your employee in the income year Age of person at the end of the income year that the payment is received Component subject to PAYG withholding Rate of withholding Cap to apply Life benefit ETP - taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Under preservation age Up to the ETP cap amount 32% ETP cap Preservation age or over Up to the ETP cap amount 17% ETP cap All ages Amount above the ETP cap amount 49% ETP cap Life benefit ETP - taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Under preservation age Up to the relevant cap amount 32% Smallest of ETP cap and whole-of-income cap Preservation age or over Up to the relevant cap amount 17% Smallest of ETP cap and whole-of-income cap All ages Amount above the relevant cap amount 49% Smallest of ETP cap and whole-of-income cap Death benefit ETP paid to non-dependants - taxable component All ages Up to the ETP cap amount 32% ETP cap Amount above the ETP cap amount 49% ETP cap Death benefit ETP paid to dependants - taxable component All ages Up to the ETP cap amount Nil ETP cap Amount above the ETP cap amount 49% ETP cap Death benefit ETP paid to a trustee of a deceased estate Nil Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing result from step 2 against ETP cap amount of $205,000. Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts above the whole-of-income cap of $96,000. As whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines smallest cap by comparing result from step 2 against ETP cap amount of $205,000. Whole-of- income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 x 32%) plus $9,400 ($20,000 x 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit* as $4,279. This is calculated as follows: $40,678 less $36,399 due to the 5 years of service [$10,399 base limit plus $26,000 (5 x $5,200)]. The amount of $4,279 is an ETP. Using table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $1,369 (32% of $4,279). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines smallest cap by comparing result from step 2 against ETP cap of $200,721 (ETP cap $205,000 for 2018-19 less the $4,279 ETP). Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $1,369 from the $4,279 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. * For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Additional information The ETP cap amount for the 2018-19 income year is $205,000. The amount is indexed annually. The whole-of-income cap amount for the 2018-19 income year and future years is $180,000. This amount is not indexed. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, phone us on 13 10 20. If an ETP will be paid to the trustee of a deceased estate, no amount should be withheld. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Delayed termination payments Generally, a payment must be made within 12 months of termination to qualify as an ETP. A payment made after 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. A delayed termination payment is not treated as an ETP. It must be reported in 'Gross payments' in the employee's PAYG payment summary - individual non-business. When a TFN is provided If your employee has given you their TFN, withhold an amount equal to 32% from the payment. Withholding amounts are rounded to the nearest dollar once calculated. Results ending in 50 cents are rounded to the next higher dollar. When a TFN has not been provided You must withhold 47% from the payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Preservation age The withholding amount varies depending on whether the employee has reached their preservation age by the end of the income year in which when the payment is made. Preservation age is determined using your employee's date of birth. For example, if your employee was born on 1 October 1962, they will reach their preservation age of 58 on 1 October 2018 for the 2018-19 income year. The table below will help with this: Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Payment summaries You must provide your employee with one or more PAYG payment summary - employment termination payment forms within 14 days of making an ETP. The payment summary now includes an ETP code that you use to describe the type of payment, and determines which cap, ETP cap or whole-of-income cap is applied. Below is a table showing the type of ETPs and which code applies: Life benefit ETP Code Description R ETP because of: • early retirement scheme • genuine redundancy • invalidity compensation for: • personal injury • unfair dismissal • harassment • discrimination O Other ETP not described by R, for example, golden handshake, gratuity, payment in lieu of notice, payment for unused sick leave, payment for unused rostered days off. • early retirement scheme • genuine redundancy • invalidity compensation for: • personal injury • unfair dismissal • harassment • discrimination • personal injury • unfair dismissal • harassment • discrimination Multiple payments for same termination Code Description S This is a code R payment. You made one of the following payments to your employee in a previous income year for the same termination: a code R payment a code O payment a transitional termination payment P This is a code O payment and you made one of the following payments to your employee in a previous income year for the same termination: a code R payment a code O payment a transitional termination payment. a code R payment a code O payment a transitional termination payment a code R payment a code O payment a transitional termination payment. Death benefit ETP Code Description D Death benefit ETP paid to a dependant of the deceased B Death benefit ETP paid to a non-dependant of the deceased. You made a termination payment to the non-dependant in a previous income year for the same termination N Death benefit ETP paid to a non-dependant of the deceased T Death benefit ETP paid to a trustee of the deceased estate. Transitional termination payments were certain ETPs paid to an employee under an employment contract entered into before 10 May 2006. They were taxed concessionally if paid before 1 July 2012. Find out about: • PAYG payment summaries and guidelines - payment summaries can also be printed using software that conforms with ATO reporting specifications • Software developers homepage for more details and reporting specifications • Taxation of termination payments for information about transitional ETPs. • PAYG payment summaries and guidelines - payment summaries can also be printed using software that conforms with ATO reporting specifications • Software developers homepage for more details and reporting specifications • Taxation of termination payments for information about transitional ETPs. For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(a) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you make a super lump sum payment to an individual. This schedule also provides information on the withholding requirements when an untaxed element of super interest is rolled over. Super lump sums A super lump sum payment includes a: • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). A super lump sum may be paid from a super fund, approved deposit fund (ADF) or a retirement savings account (RSA). Components of a super lump sum Before you can work out the withholding amount, you must calculate the components of the super lump sum. A super lump sum may have two components: • a tax-free component • a taxable component which can include an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • a tax-free component • a taxable component which can include an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). You do not withhold from the tax-free component. Working out the withholding amount You must calculate the amount to withhold by applying the rates set out in table A if your payee: • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. These rates include the Medicare levy of 2%. If the payment is to be made to a foreign resident you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found in the Australian Tax Treaties table. If, because of the treaty, the super lump sum is assessable only in the other country, then no withholding is required. If a foreign resident's super lump sum is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in table A to exclude the Medicare levy of 2%. Different withholding rates apply for temporary residents who request a departing Australia superannuation payment. Phone us on 13 10 20 or follow the link below. Find out more: • Australian Tax Treaties • Departing Australia superannuation payment • Australian Tax Treaties • Departing Australia superannuation payment Payments not subject to PAYG withholding The following super lump sums are not subject to PAYG withholding: • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. When a TFN has not been provided Different withholding rates apply where the payee of the super lump sum has not provided you with their TFN before the payment is made. Paid to an Australian resident • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). Paid to a foreign resident Check if there is a tax treaty with the payee's country of residence. If the super lump sum is assessable in the other country, no withholding is required. If the super lump sum is assessable in Australia, use the following withholding rates: • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. Find out about: • What are tax treaties? • What are tax treaties? Rollovers If the person entitled to receive the super lump sum asks you to roll over their benefit, you are generally not required to withhold from any of the rolled-over amount. However, if the rollover benefit consists of an untaxed element that exceeds the untaxed plan cap you are required to withhold at the following rates: • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 49%. • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 49%. A super lump sum death benefit cannot be rolled over - whether paid to dependants or non-dependants. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.550 million which consists wholly of an untaxed element. The untaxed plan cap amount for 2018-19 is $1.490 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,480,000 (no withholding required) • above the untaxed plan cap = $70,000 ($1,550,000 - $1,480,000) • from $70,000 = $32,900 ($70,000 x 47%). The net rollover of $1,517,100 ($1,550,000 - $32,900) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. You are also required to provide a statement to the member with 30 days of the rollover. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.550 million which consists wholly of an untaxed element. The untaxed plan cap amount for 2018-19 is $1.490 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,480,000 (no withholding required) • above the untaxed plan cap = $70,000 ($1,550,000 - $1,480,000) • from $70,000 = $32,900 ($70,000 x 47%). The net rollover of $1,517,100 ($1,550,000 - $32,900) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. You are also required to provide a statement to the member with 30 days of the rollover. • up to the untaxed plan cap = $1,480,000 (no withholding required) • above the untaxed plan cap = $70,000 ($1,550,000 - $1,480,000) • from $70,000 = $32,900 ($70,000 x 47%). Find out about: • SuperStream • Untaxed plan cap • SuperStream • Untaxed plan cap Table A: Withholding rates for super lump sums Type of payment and tax component Age of person at the date the payment is received Amount subject to PAYG withholding Rate of withholding Member benefit - taxed element of the taxable component Under preservation age Whole amount 22% Preservation age to 59 years Amount up to low rate cap Nil Amount above the low rate cap 17% 60 years and above Whole amount Nil Member benefit - untaxed element of the taxable component Under preservation age Amount up to untaxed plan cap 32% Amount above untaxed plan cap 49% Preservation age to 59 years Amount up to low rate cap 17% Amount above the low rate cap up to the untaxed plan cap 32% Amount above untaxed plan cap 49% 60 years and above Amount up to untaxed plan cap 17% Amount above untaxed plan cap 49% Member benefit - total of preserved benefits is less than $200 Any age Nil - amount is non-assessable, non-exempt income N/A Member benefit - terminal medical condition payment Any age Nil - amount is non-assessable, non-exempt income N/A Death benefit paid to a dependant - taxed and untaxed elements of the taxable component Any age Nil - amount is non-assessable, non-exempt income N/A Death benefit paid to a non-dependant - taxed element of the taxable component Any age Whole amount 17% Death benefit paid to a non-dependant - untaxed element of the taxable component Any age Whole amount 32% Death benefit paid to the trustee of the deceased estate Any age None Nil non-assessable, non-exempt income non-assessable, non-exempt income non-assessable, non-exempt income Additional information Low rate cap: For the 2018-19 income year, the low rate cap is $205,000 and is indexed annually. The low rate cap is: • in relation to super lump sums paid to an individual who has reached their preservation age, the maximum amount of the taxable component that is allowed the lowest rate of tax • a lifetime limit • allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. • in relation to super lump sums paid to an individual who has reached their preservation age, the maximum amount of the taxable component that is allowed the lowest rate of tax • a lifetime limit • allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. Untaxed plan cap: For the 2018-19 income year, the untaxed plan cap is $1,480,000 and is indexed annually. For the low rate cap or the untaxed plan cap in prior years, phone us on 13 10 20 or visit Super . Lump sum less than $200: There is no withholding required from the whole amount if it is paid by a regulated super fund, complying ADF or RSA provider as a super lump sum and it is the payee's entire benefit. A terminal medical condition exists if: • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. The certification period is 24 months from the date of certification. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning defined in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning defined in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, phone us on 13 10 20. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Example: Super lump sum made by a super provider from a taxed element. Heather and Dean are members of the AAFund super fund. They are 59 and 61 years old respectively. They have decided to retire and take some of their super as a lump sum. The preservation age for both of them is 55. According to their entitlements, Heather and Dean will both receive a super lump sum of $250,000 from AAFund. Each super lump sum has a tax-free component of $30,000 and a taxable component of $220,000. Heather and Dean have previously provided their respective TFNs to AAFund. AAFund does not need to withhold from the tax-free component of $30,000, but must withhold an amount from the taxable component of $220,000. The taxable component of the super lump sum paid by AAFund is wholly made up of taxed elements. Amount to withhold for Heather: As Heather is over her preservation age but is still under 60, she is entitled to the low rate cap. a. Amount up to low rate cap = $205,000 (2018-19 income year cap amount) b. Amount above low rate cap = $15,000 ($220,000 - $205,000) c. Amount to withhold from $15,000 = $2,550 (17% of $15,000) Note: The low rate cap is indexed annually. Amount to withhold for Dean: As Dean is over 60 years old, no part of his super lump sum payment is subject to withholding. Example: Super lump sum made by a super provider from a taxed element. Heather and Dean are members of the AAFund super fund. They are 59 and 61 years old respectively. They have decided to retire and take some of their super as a lump sum. The preservation age for both of them is 55. According to their entitlements, Heather and Dean will both receive a super lump sum of $250,000 from AAFund. Each super lump sum has a tax-free component of $30,000 and a taxable component of $220,000. Heather and Dean have previously provided their respective TFNs to AAFund. AAFund does not need to withhold from the tax-free component of $30,000, but must withhold an amount from the taxable component of $220,000. The taxable component of the super lump sum paid by AAFund is wholly made up of taxed elements. Amount to withhold for Heather: As Heather is over her preservation age but is still under 60, she is entitled to the low rate cap. a. Amount up to low rate cap = $205,000 (2018-19 income year cap amount) b. Amount above low rate cap = $15,000 ($220,000 - $205,000) c. Amount to withhold from $15,000 = $2,550 (17% of $15,000) Note: The low rate cap is indexed annually. Amount to withhold for Dean: As Dean is over 60 years old, no part of his super lump sum payment is subject to withholding. a. Amount up to low rate cap = $205,000 (2018-19 income year cap amount) b. Amount above low rate cap = $15,000 ($220,000 - $205,000) c. Amount to withhold from $15,000 = $2,550 (17% of $15,000) Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1962, they will reach their preservation age of 58 on 1 October 2018. The table below will help with this: Preservation age Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Payment summaries You must provide a PAYG payment summary - superannuation lump sum to the recipient of the super lump sum within 14 days of making a lump sum payment. Payment summaries can also be printed using software that conforms to ATO reporting specifications. For information and reporting specifications visit Software developers . For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(a) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you make a payment of a super income stream, including a: • account-based super income streams - including death benefit income streams • capped defined benefit income streams - including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams • account-based super income streams - including death benefit income streams • capped defined benefit income streams - including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams Super income streams A super income stream is a series of regular payments from a superannuation provider when the payee has satisfied a condition of release. These regular payments can be paid weekly, fortnightly, monthly, quarterly, or annually. A super income stream may be: • an account-based super income stream • a capped defined benefit income stream which include a - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017. • an account-based super income stream • a capped defined benefit income stream which include a - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017. - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017. Note: a commutation of an income stream is not a super income stream payment. It is a super lump sum. Defined benefit income cap The general defined benefit income cap is $100,000 and is subject to indexation. The defined benefit income cap may be reduced below $100,000, depending on the payee's circumstances. See also: • Conditions of release • Taxation Ruling TR 2013/5: When a super income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums • Super changes • Super changes for APRA-regulated funds • Varying your PAYG withholding • Conditions of release • Taxation Ruling TR 2013/5: When a super income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums • Super changes • Super changes for APRA-regulated funds • Varying your PAYG withholding Components of a super income stream Before you can work out the withholding amount, you must calculate the components of the super income stream. A super income stream may have two components: • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • the tax-free component • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • the tax-free component - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% for residents, and 45% for foreign residents, if a super income stream payment is made to your payee and they: • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN or have made an enquiry with us. • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. When not to apply the no-TFN withholding rate Do not apply the no-TFN withholding rate: • to the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years old or over and the total of these amounts is below their defined benefit income cap • to the taxed element of an account-based super income stream where the payee is 60 years or over. • to the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years old or over and the total of these amounts is below their defined benefit income cap • to the taxed element of an account-based super income stream where the payee is 60 years or over. In these circumstances no withholding is required. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Working out the withholding amount Factors to consider when working out the withholding amount include: • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the Cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the Cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. Payments to Australian residents This schedule is divided into five parts. The amount required to be withheld from a super income stream is dependent on the type of super income stream you pay. • Account-based super income stream - use part A • Capped defined benefit income stream and - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a death benefit (reversionary) capped defined benefit income stream and the deceased was 60 years old or older at the time of death - use part E • Account-based super income stream - use part A • Capped defined benefit income stream and - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a death benefit (reversionary) capped defined benefit income stream and the deceased was 60 years old or older at the time of death - use part E - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a death benefit (reversionary) capped defined benefit income stream and the deceased was 60 years old or older at the time of death - use part E • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D Payments to foreign residents If the super income stream is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. If the super income stream is assessable in the other country because of the treaty, no withholding is required. If a foreign resident's super income stream is assessable in Australia, you are required to withhold from the payment. See also: • The full list of Australian Tax Treaties , as maintained by Treasury • What are tax treaties? • The full list of Australian Tax Treaties , as maintained by Treasury • What are tax treaties? Rounding of withholding amounts Ignore any cents in an income stream before using any of the steps in this schedule to calculate withholding. Withholding amounts calculated using the steps are rounded to the nearest dollar. Results ending in exactly 50 cents are rounded to the next highest dollar. Do this rounding directly - do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Part A Use this part where the payee is: • below 60 years of age and is receiving a super income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. • below 60 years of age and is receiving a super income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. Note: if the payee turns 60 during the financial year and is in receipt of a capped defined benefit income stream, then you will also need to complete part E for post 60 income stream payments. Taxable component contains taxed and untaxed elements Step 1: Use the following table to work out which elements of the taxable component withholding applies to. How to apply withholding when taxable component contains untaxed element Age of the payee Taxable component of super income stream contains Withholding applies to the following elements(s) Untaxed element Taxed element Below 60 Yes Yes Sum of untaxed and taxed elements Below 60 No Yes Taxed element Any age Yes No Untaxed element Note: Do not withhold where the payee is receiving an account-based super income stream with a taxed element and tax-free component and is aged 60 years or older. Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the period the super income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees aged 60 years and over may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 1. Step 3 Some payees may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super income stream - taxable component Age Tax offset Below preservation age Nil Preservation age to below 60 years Taxed element × 15% Untaxed element - Nil 60 years or over Untaxed element x 10% Disability super income stream - taxable component Age Tax offset Below preservation age Taxed element × 15% Untaxed element - Nil Preservation age to below 60 years Taxed element × 15% Untaxed element - Nil 60 years or over Untaxed element x 10% Untaxed element - Nil Untaxed element - Nil Untaxed element - Nil Step 4: For some payees, the application of the offset from step 3 leads to under withholding for their Medicare levy. An offset adjustment is required where the tax offset calculated in step 3 is great than zero. Use the applicable formulas below to calculate the offset adjustment amount. You will need to calculate the weekly equivalent of the taxable component or untaxed element if making fortnightly, monthly or quarterly payments. If an offset adjustment is not required to set the offset adjustment to zero. Adjustment amounts per taxable component amount Equivalent amount (on a weekly basis) Offset adjustment amount Under 60 years of age 60 years of age or over Less than the Medicare levy threshold for singles Nil Nil Greater than the Medicare levy threshold for singles, but less than the Medicare levy shade out point (SOP) for singles (Taxable component - Medicare levy threshold for singles) x 0.10 (Untaxed element - Medicare levy threshold for singles) x 0.10 Greater than or equal to the Medicare levy SOP for singles, but less than $934 Taxable component x 0.02 Untaxed element x 0.02 Greater than $933 Nil Nil Medicare levy parameters are contained in Statement of formulas for calculating amounts to be withheld . Step 5: Calculate the notional amount to withhold by first subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Notional amount to withhold = withholding amount - tax offset Notional amount to withhold = withholding amount - tax offset Then compare the notional amount to withhold with the offset adjustment amount calculated at step 4. If the notional amount to withhold is: • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. Tax-free component If the super income stream is being paid to a payee under 60, you do not need to consider their tax-free component when calculating their withholding. Example This example uses the PAYG withholding tax tables that apply from 1 July 2018. Case A: Payee is under 60 years old Maree, 57, receives a fortnightly super income stream of $1,200 comprising: • a tax-free component of $300 • a taxable component - taxed element of $900. Maree's preservation age is 57. Step 1: Maree is 57 years old therefore withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $42, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $844 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,056 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) x 0.10 = ($900 - $844) x 0.10 = $5.60 = $6 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $6 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($42 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 3). That is: Notional withholding amount = $42 - $135 = -$93 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $6. This is the offset adjustment amount which will cover the Medicare levy payable. Example This example uses the PAYG withholding tax tables that apply from 1 July 2018. Case A: Payee is under 60 years old Maree, 57, receives a fortnightly super income stream of $1,200 comprising: • a tax-free component of $300 • a taxable component - taxed element of $900. Maree's preservation age is 57. Step 1: Maree is 57 years old therefore withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $42, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $844 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,056 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) x 0.10 = ($900 - $844) x 0.10 = $5.60 = $6 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $6 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($42 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 3). That is: Notional withholding amount = $42 - $135 = -$93 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $6. This is the offset adjustment amount which will cover the Medicare levy payable. • a tax-free component of $300 • a taxable component - taxed element of $900. Part B Use this part if the payee is receiving a capped defined benefit income stream during the year and is: • 60 years old or over and • their super income stream is made up of - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. • 60 years old or over and • their super income stream is made up of - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. Withholding steps Step 1: Convert the super income stream compnents the payee received the period to an annualised amount and use the following table to work out whether withholding applies, and if so, what amount it applies to. Income stream components Does withholding apply? Sum of the annualised tax-free component and taxed element is less than the Cap No withholding applies. No further steps are necessary. Sum of the annualised tax-free component and taxed element is greater than the Cap Withholding applies to 50% of the amount over the Cap. Go to step 2. Step 2: Calculate the weekly, fortnightly or monthly equivalent of the amount from step one in excess of the Cap. For example, if you pay the payee weekly divide the excess by 52. If you pay fortnightly divide the excess by 26. If you pay monthly divide the excess by 12 (ignore cents in the result). Step 3: Divide the amount calculated at step 2 by two (ignore cents in the result). Step 4: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 3. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. These examples use the PAYG withholding tax tables that apply from 1 July 2018. Case B(i): Capped defined benefit income stream where the annual entitlement is under the Cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising of: • a tax-free component of $200 • a taxable component - taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $100,000. As Courtney is over 60 years old and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $100,000 for the income year, no withholding is required. Case B (ii): Capped defined benefit income stream where the annual entitlement exceeds the Cap Bill, 63, receives a fortnightly capped defined benefit income stream of $5,550 comprising of: • a tax-free component of $550 • a taxable component - taxed element of $5,000. Bill is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap Step 1 The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $14,300 and annualised taxed element of $130,000 totalling $144,300 which is greater than the defined benefit income cap of $100,000. Withholding applies to 50% of the amount over the Cap. Go to step 2. Step 2 Calculate the fortnightly equivalent of the amount in excess of the Cap. $144,300 - $100,000 = $44,300 Bill is paid fortnightly, therefore: $44,300/ 26 = $1,703 (ignoring cents) Step 3 Divide the amount calculated at step 2 by two. $1,703/ 2 = $851 (ignoring cents) Step 4 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 3. As Bill has claimed the tax -free threshold the withholding amount is $28. Case B(i): Capped defined benefit income stream where the annual entitlement is under the Cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising of: • a tax-free component of $200 • a taxable component - taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $100,000. As Courtney is over 60 years old and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $100,000 for the income year, no withholding is required. • a tax-free component of $200 • a taxable component - taxed element of $1,800. Case B (ii): Capped defined benefit income stream where the annual entitlement exceeds the Cap Bill, 63, receives a fortnightly capped defined benefit income stream of $5,550 comprising of: • a tax-free component of $550 • a taxable component - taxed element of $5,000. Bill is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap Step 1 The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $14,300 and annualised taxed element of $130,000 totalling $144,300 which is greater than the defined benefit income cap of $100,000. Withholding applies to 50% of the amount over the Cap. Go to step 2. Step 2 Calculate the fortnightly equivalent of the amount in excess of the Cap. $144,300 - $100,000 = $44,300 Bill is paid fortnightly, therefore: $44,300/ 26 = $1,703 (ignoring cents) Step 3 Divide the amount calculated at step 2 by two. $1,703/ 2 = $851 (ignoring cents) Step 4 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 3. As Bill has claimed the tax -free threshold the withholding amount is $28. • a tax-free component of $550 • a taxable component - taxed element of $5,000. Part C Use this part if the payee is receiving a capped defined benefit income stream and: • is 60 years old or over, and • their income stream is only made up of a taxable component - untaxed element. • is 60 years old or over, and • their income stream is only made up of a taxable component - untaxed element. Withholding steps Step 1: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to this pay period's taxable component - untaxed element. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 2. Step 2: Determine the tax offset for the payment Convert the untaxed element payee received this period to an annualised amount. Use the following table to work out the amount of tax offset that applies. Untaxed element - annualised amount Tax offset Equal to or greater than the Cap Tax offset is capped at 10% of the Cap. Less than the Cap Tax offset is calculated at 10% of the untaxed element. Step 3: If the annualised amount from step 2 is less than the Cap then: Tax offset = Untaxed element for the payment x 10% Tax offset = Untaxed element for the payment x 10% If the annualised amount from step 2 is greater than the cap then the annual tax offset is capped at 10% of the cap. Therefore, the tax offset for the payment is reduced to the weekly, fortnightly or monthly equivalent of the capped tax offset amount. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Example: Case C: Capped defined benefit income stream comprised of a taxable component - untaxed element only This example uses the PAYG withholding tax tables that apply from 1 July 2018. Vera, 68, receives a weekly super income stream of $2,000 comprised only of a taxable component - untaxed element. Step 1 Using the Weekly tax table , the withholding amount relevant to the taxable component - untaxed element for $2,000 is $541 (Vera has claimed the tax-free threshold). Step 1 The annual equivalent of Vera's weekly super income stream ($2,000 x 52 = $104,000) is greater than the defined benefit income cap of $100,000. Therefore, Vera's tax offset is capped at $10,000 for the income year. Step 3 As Vera is over 60 years old she is eligible for a 10% tax offset of the untaxed element. The tax offset amount is capped at $10,000. This weekly offset amount exceeds this cap ($200 x 52 = $10,400). Therefore, the tax offset is reduced to the weekly equivalent of the $10,000 annual capped amount. Weekly tax offset = $10,000 / 52 = $192 (ignore cents) Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount - tax offset = $541 - $192 = $349 Example: Case C: Capped defined benefit income stream comprised of a taxable component - untaxed element only This example uses the PAYG withholding tax tables that apply from 1 July 2018. Vera, 68, receives a weekly super income stream of $2,000 comprised only of a taxable component - untaxed element. Step 1 Using the Weekly tax table , the withholding amount relevant to the taxable component - untaxed element for $2,000 is $541 (Vera has claimed the tax-free threshold). Step 1 The annual equivalent of Vera's weekly super income stream ($2,000 x 52 = $104,000) is greater than the defined benefit income cap of $100,000. Therefore, Vera's tax offset is capped at $10,000 for the income year. Step 3 As Vera is over 60 years old she is eligible for a 10% tax offset of the untaxed element. The tax offset amount is capped at $10,000. This weekly offset amount exceeds this cap ($200 x 52 = $10,400). Therefore, the tax offset is reduced to the weekly equivalent of the $10,000 annual capped amount. Weekly tax offset = $10,000 / 52 = $192 (ignore cents) Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount - tax offset = $541 - $192 = $349 Part D Use this part where the payee is receiving a capped defined benefit income stream and: • is 60 years old or over, and • their income stream is made up of one or more of - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. • is 60 years old or over, and • their income stream is made up of one or more of - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. Withholding steps Work out the amount subject to withholding Step 1: Convert all of the components of the whole income stream the payee received during this period to an annualised amount. Then add together all the annualised components that make up the income stream to determine whether you go to step 2 or part C. Income stream components Sum of components Next step Tax-free Taxed element Untaxed element Yes Yes Yes Equal to or greater than the Cap Go to step 2 Yes Yes Yes Less than the Cap Go to part C (untaxed component) Step 2: Add the annualised tax-free component and annualiesed taxed element. Subtract the cap from this amount. If this is less than the cap, go to step 5. Step 3: Calculate the weekly, fortnightly or monthly equivalent of the amount at step 2. For example, if you pay the payee weekly divide the excess by 52. If you pay fortnightly divide the excess by 26. If you pay monthly divide the excess by 12 (ignore cents in the result). Step 4: Divide the amount calculated at step 3 by two (ignore cents in the result). The result is the amount subject to withholding. Step 5: Calculate the weekly, fortnightly or monthly equivalent of the untaxed element and add this to the amount calculated at step 4 (if applicale). Step 6: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 5. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Calculate the tax offset applicable Step 7: If the sum of the annualised tax-free component and the annualised taxed element is equal or greater than the cap then the payee is not entitled to a tax offset. If the amount at step 2 is less than the cap, the payee is entitled to a tax offset. Apply 10% to this amount. The result is an annual tax offset amount. Calculate the weekly, fortnightly or monthly equivalent of this tax offset. For example, if you pay the payee weekly divide the amount by 52. If you pay fortnightly divide the amount by 26. If you pay monthly divide the amount by 12 (ignore cents in the result). Work out the amount to withhold Step 8: Subtract the tax offset per payment (step 7) from the withholding amount (step 6). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset These examples use the PAYG withholding tax tables that apply from 1 July 2018. Example: Case D: Payee is over 60 years old, and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 - $100,000 = $50,000 Step 3 Calculate the weekly equivalent of the amount in excess of $100,000 calculated at step 2. $50,000 / 52 = $961 (ignore cents) Step 4 Divide the amount calculated at step 3 by two. $961 / 2 = $480 (ignore cents) Step 5 Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000/52) and add it to the amount calculated at step 4 ($480). $1,192 + $480 = $1,672 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $415. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $100,000 she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $415 - 0 Total amount to withhold is $415. Example: Case D(ii) Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $115,000 comprising of: • taxable component - taxed element $82,000 • taxable component - untaxed element $23,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $82,000 + $23,000 + $10,000 = $115,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 Cap from the result. Sum of tax-free component and taxed element. $10,000 + $82,000 = $92,000 Amount in excess of cap. $92,000 - $100,000 = - $8,000 As $92,000 is less than $100,000 there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $884 (i.e. fortnightly equivalent of $23,000) to the amount calculated at step 4 (Nil). $884 + Nil = $884 Step 6 Using the Fortnightly tax table , the withholding amount relevant to the amount calculated in step 5 is $38. Calculate the tax offset applicable Step 7 As Fred's tax-free component and taxed element is less than the $100,000 Cap then he is entitled to a tax offset limited to the amount up to the Cap. Tax offset = ($100,000 - amount at step 2) x 10% ($100,000 - $92,000) x 10% = $800 The tax offset amount is capped at $800. As Fred is being paid on a fortnightly basis divide the offset by 26. $800/ 26 = $30 (ignore cents). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $38 - $30 Total amount to withhold is $8. Example: Case D(iii) Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising of: • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 Cap from this amount. $30,000 + $0 = $30,000 30,000 - $100,000 = -$70,000 As $30,000 is less than the $100,000 Cap there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $3,461 (i.e. weekly equivalent of $180,000) to the amount calculated at step 4 (Nil). $3,461 + Nil = $3,461 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $1,110. Calculate the tax offset applicable Step 7 As Bob's tax-free component is less than the $100,000 Cap then he is entitled to a tax offset limited to the amount up to the Cap. Tax offset = ($100,000 - amount at step 2) x 10% ($100,000 - $30,000) x 10% = $7,000 The tax offset amount is capped at $7,000 As Bob is paid weekly divide the offset by 52. $7,000/52 = $134 (ignore cents) Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $1,110 - $134 Total amount to withhold is $976 Example: Case D: Payee is over 60 years old, and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 - $100,000 = $50,000 Step 3 Calculate the weekly equivalent of the amount in excess of $100,000 calculated at step 2. $50,000 / 52 = $961 (ignore cents) Step 4 Divide the amount calculated at step 3 by two. $961 / 2 = $480 (ignore cents) Step 5 Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000/52) and add it to the amount calculated at step 4 ($480). $1,192 + $480 = $1,672 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $415. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $100,000 she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $415 - 0 Total amount to withhold is $415. • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Example: Case D(ii) Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $115,000 comprising of: • taxable component - taxed element $82,000 • taxable component - untaxed element $23,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $82,000 + $23,000 + $10,000 = $115,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 Cap from the result. Sum of tax-free component and taxed element. $10,000 + $82,000 = $92,000 Amount in excess of cap. $92,000 - $100,000 = - $8,000 As $92,000 is less than $100,000 there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $884 (i.e. fortnightly equivalent of $23,000) to the amount calculated at step 4 (Nil). $884 + Nil = $884 Step 6 Using the Fortnightly tax table , the withholding amount relevant to the amount calculated in step 5 is $38. Calculate the tax offset applicable Step 7 As Fred's tax-free component and taxed element is less than the $100,000 Cap then he is entitled to a tax offset limited to the amount up to the Cap. Tax offset = ($100,000 - amount at step 2) x 10% ($100,000 - $92,000) x 10% = $800 The tax offset amount is capped at $800. As Fred is being paid on a fortnightly basis divide the offset by 26. $800/ 26 = $30 (ignore cents). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $38 - $30 Total amount to withhold is $8. • taxable component - taxed element $82,000 • taxable component - untaxed element $23,000 • tax-free component $10,000. Example: Case D(iii) Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising of: • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 Cap from this amount. $30,000 + $0 = $30,000 30,000 - $100,000 = -$70,000 As $30,000 is less than the $100,000 Cap there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $3,461 (i.e. weekly equivalent of $180,000) to the amount calculated at step 4 (Nil). $3,461 + Nil = $3,461 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $1,110. Calculate the tax offset applicable Step 7 As Bob's tax-free component is less than the $100,000 Cap then he is entitled to a tax offset limited to the amount up to the Cap. Tax offset = ($100,000 - amount at step 2) x 10% ($100,000 - $30,000) x 10% = $7,000 The tax offset amount is capped at $7,000 As Bob is paid weekly divide the offset by 52. $7,000/52 = $134 (ignore cents) Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $1,110 - $134 Total amount to withhold is $976 • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Part E Use this part if the payee: • was 60 years old or older for the full financial year and they started their capped defined benefit income stream for the first time part way during the year [complete step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete step 1(b)], or • was aged 59 years or younger for the full financial year and has capped defined benefit income stream that is a death benefit (reversionary) income stream where the deceased was aged 60 or over at the time of death [complete step 1(c)]. • was 60 years old or older for the full financial year and they started their capped defined benefit income stream for the first time part way during the year [complete step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete step 1(b)], or • was aged 59 years or younger for the full financial year and has capped defined benefit income stream that is a death benefit (reversionary) income stream where the deceased was aged 60 or over at the time of death [complete step 1(c)]. Note: If the payee is in receipt of multiple capped defined benefit income streams (maybe from multiple sources) or where the payee is in receipt of their own income stream at the same time as they are receiving a death benefit (reversionary) income stream then the reduction of the cap may not be correct in all circumstances. Steps to reduce the defined benefit income cap Step 1: Use whichever is applicable to the payee's circumstances: (a) Work out the number of days from when you first paid a super income stream to 30 June 2019 (b) Work out the number of days from your payee's birthday to 30 June 2019 (c) Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2019. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. Step 2: Days worked out from step 1 as a percentage of the year (number of days/365 x 100) Step 3: Multiply the general defined benefit income cap ($100,000) by step 2. The result is the payee's reduced defined benefit income cap. Step 4: Work out the withholding amount using the reduced defined benefit income cap. Refer to the examples for guidance. (a) Work out the number of days from when you first paid a super income stream to 30 June 2019 (b) Work out the number of days from your payee's birthday to 30 June 2019 (c) Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2019. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. These examples use the PAYG withholding tax tables that apply from 1 July 2018. Case E (i): Turning 60 during the financial year On 1 July 2018 Loraine was 59 years old receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2018. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when she turns 60 and therefore she will be subject to a different tax treatment on the income she receives after she turns 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year made up of the following: • a tax-free component of $400 • a taxable component - taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2019 financial year as follows: • Step 1 Number of days from Loraine's birthday to 30 June 2019 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292/365 = 80% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 80%. Loraine's reduced defined benefit income cap is $80,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 x 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 x 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days/14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $80,000. $108,160 - $80,000 = $28,160 Loraine is paid fortnightly, therefore: $28,160/ 20 (remaining fortnights) = $1,408 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $1,408/ 2 = $704 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. Case E (i): Turning 60 during the financial year On 1 July 2018 Loraine was 59 years old receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2018. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when she turns 60 and therefore she will be subject to a different tax treatment on the income she receives after she turns 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year made up of the following: • a tax-free component of $400 • a taxable component - taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2019 financial year as follows: • Step 1 Number of days from Loraine's birthday to 30 June 2019 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292/365 = 80% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 80%. Loraine's reduced defined benefit income cap is $80,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 x 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 x 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days/14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $80,000. $108,160 - $80,000 = $28,160 Loraine is paid fortnightly, therefore: $28,160/ 20 (remaining fortnights) = $1,408 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $1,408/ 2 = $704 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. • a tax-free component of $400 • a taxable component - taxed element of $4,800. • Step 1 Number of days from Loraine's birthday to 30 June 2019 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292/365 = 80% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 80%. • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 x 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 x 26) Note: You will need to provide a PAYG payment summary - superannuation income stream for payments made to the payee before turning 60 and a separate payment summary for payments made to the payee after turning 60, even if the withholding amount is zero. If a payee only had a untaxed element or a combination of all three elements then you will need to go to part C or part D respectively to work out the withholding after determining the reduced defined benefit income cap. However the following changes to certain steps in each of these parts will be required: • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the Steps to reduce the defined benefit cap section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year - income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2018. Step 1 Convert all of the components of the income stream to an annualised amount. Total income stream $6,000 x 26 = $156,000 Taxed element $3,000 x 26 = $78,000 Untaxed element $1,000 x 26= $26,000 Tax-free component $2,000 x 26 = $52,000 Step 2 Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 x 80% = $124,800 Step 3 From step 2 in part D add together the annualised tax-free component and taxed element $52,000 + $78,000 = $130,000 Step 4 Subtract Loraine's reduced cap of $80,000 from $130,000. Result is $50,000 Step 5 Divide the result in step 4 by the remaining fortnights $50,000/20 = $2,500 (ignore cents) Step 6 Divide the amount at step 5 by two. $2,500/2 = $1,250. Add Loraine's fortnight untaxed element amount $1,000. This totals $2,250. Using the Fortnightly tax table the withholding amount for $2,250 is $452. As Loraine's annualised tax-free component and taxed element is above her cap no tax offset is applicable. Case E (iii): Starting an income stream during the financial year Sarah is 65 years old and she first starts her capped defined benefit income stream on the 30 December 2018. Sarah's reduced defined benefit income cap for the 2019 financial year is worked out as follows: • Step 1 Number of days from Sarah's first income stream payment to 30 June 2019 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183/365 = 50.137% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 50.137% Sarah's reduced defined benefit income cap is $50,137. Sarah's income stream for the period between 30 December 2018 and 30 June 2019 comprises of a: • taxable component - taxed element: $40,000 • taxable component - untaxed element: $20,000 • tax-free component: $15,000 Sarah's total income stream payments from 30 December 2018 are $75,000. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days/14 days = 13 Work out the amount subject to withholding Step 1 Add together all the annualised components. $40,000 + $20,000 + $15,000 = $75,000 As the sum is over the $50,137 reduced Cap, proceed to step 2. Step 2 Add together the annualised tax-free component and taxed element. Subtract the $50,137 reduced cap from this amount. Sum the annualised tax-free component and taxed element $40,000 + $15,000 = $55,000 Amount in excess of cap $55,000 - $50,137 = $4,863 Step 3 Calculate the fortnightly equivalent of the amount in excess of $50,137 calculated at step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $4,863/13 = $374 (ignore cents) Step 4 Divide the amount calculated at step 3 by two. $374/ 2 = $187 (ignore cents) Step 5 Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at step 4 ($20,000/13) + $187 $1,538 + $187 = $1,725 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in step 5 is $270. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $50,137, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible you would apply the following: • If the sum of the annualised tax-free component and taxed element is less than the reduced Cap, the payee is entitled to a reduced tax offset. Subtract from the reduced Cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2018 and you pay the payee weekly divide the amount by 26. If you pay fortnightly divide the amount by 13. If you pay monthly divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $270 - 0 Total amount to withhold is $270. Case E (iv): Starting an income stream during the financial year - income stream does not include all components If Sarah only had a tax-free component and/or a taxable component - taxed element or an untaxed element then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Case E (v): Reversionary income where the payee is under 60 years old and the deceased was at least 60 years old Freya, 57, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2019; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary income stream. As Freya's reversionary income stream was subject to concessional tax treatment, Freya's reversionary income stream is also subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2019 financial year is worked out as follows: • Step 1 Number of days from Freya's first income stream payment to 30 June 2019 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124/365 = 33.973% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 33.973% • Freya's reduced defined benefit income cap is $33,973. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the defined benefit income she received from the date of death of her partner. Freya is paid fortnightly and her own super income for the financial year is $70,000 which comprises of a: • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. Her income stream is also taxed under part A of this schedule. Reversionary Cap $33,973 - (0.33973 × $70,000). Freya's reduced Defined Benefit Cap is now $10,192 (rounded to the nearest dollar) Freya's Reversionary income stream comprises of a: • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2019 is $50,000. Reversionary income in excess of the reduced cap of $10,192 is $39,808. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1 Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 - $10,192 = $29,808 Freya is paid fortnightly from 28 February 2019, therefore: $29,808/8 = $3,726 (ignoring cents) Step 2 Divide the amount calculated at step 1 by two. $3,726/2 = $1,863 (ignoring cents) Step 3 Convert the untaxed element into fortnightly payments. $10,000/8 = $1,250 Step 4 Add the amounts calculated at step 2 and step 3 $1,863 + $1,250 = $3,113 Step 5 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 4. Freya recognises that she has multiple taxable income streams and therefore has not claimed the tax -free threshold on her reversionary income stream payment, as such the withholding amount on $3,113 is $1,006. Step 6 As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries - superannuation income stream: (1) PAYG payment summary - superannuation income stream (personal income stream) Applicable dates: 01/07/2018 - 30/06/2019 Tax withheld $3,276 Taxable component - taxed element $60,000 Taxable component - untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary - superannuation income stream (reversionary income stream) Applicable dates: 28/02/2019 - 30/06/2019 Tax withheld $8,048 Taxable component - taxed element $30,000 Taxable component - untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. The ATO will calculate any entitlement to a tax offset upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary income stream for the full financial year If Freya was under 60 for the full financial year and Freya's husband had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya was turns 60 during the financial year and her husband died aged under 60, and she was in receipt of the reversionary income stream for the full financial year, you would reduce the defined benefit income cap based on the date she turned 60 years of age and you would follow the relevant steps that are set out in the Lorraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the Steps to reduce the defined benefit cap section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year - income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2018. Step 1 Convert all of the components of the income stream to an annualised amount. Total income stream $6,000 x 26 = $156,000 Taxed element $3,000 x 26 = $78,000 Untaxed element $1,000 x 26= $26,000 Tax-free component $2,000 x 26 = $52,000 Step 2 Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 x 80% = $124,800 Step 3 From step 2 in part D add together the annualised tax-free component and taxed element $52,000 + $78,000 = $130,000 Step 4 Subtract Loraine's reduced cap of $80,000 from $130,000. Result is $50,000 Step 5 Divide the result in step 4 by the remaining fortnights $50,000/20 = $2,500 (ignore cents) Step 6 Divide the amount at step 5 by two. $2,500/2 = $1,250. Add Loraine's fortnight untaxed element amount $1,000. This totals $2,250. Using the Fortnightly tax table the withholding amount for $2,250 is $452. As Loraine's annualised tax-free component and taxed element is above her cap no tax offset is applicable. Case E (iii): Starting an income stream during the financial year Sarah is 65 years old and she first starts her capped defined benefit income stream on the 30 December 2018. Sarah's reduced defined benefit income cap for the 2019 financial year is worked out as follows: • Step 1 Number of days from Sarah's first income stream payment to 30 June 2019 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183/365 = 50.137% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 50.137% Sarah's reduced defined benefit income cap is $50,137. Sarah's income stream for the period between 30 December 2018 and 30 June 2019 comprises of a: • taxable component - taxed element: $40,000 • taxable component - untaxed element: $20,000 • tax-free component: $15,000 Sarah's total income stream payments from 30 December 2018 are $75,000. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days/14 days = 13 Work out the amount subject to withholding Step 1 Add together all the annualised components. $40,000 + $20,000 + $15,000 = $75,000 As the sum is over the $50,137 reduced Cap, proceed to step 2. Step 2 Add together the annualised tax-free component and taxed element. Subtract the $50,137 reduced cap from this amount. Sum the annualised tax-free component and taxed element $40,000 + $15,000 = $55,000 Amount in excess of cap $55,000 - $50,137 = $4,863 Step 3 Calculate the fortnightly equivalent of the amount in excess of $50,137 calculated at step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $4,863/13 = $374 (ignore cents) Step 4 Divide the amount calculated at step 3 by two. $374/ 2 = $187 (ignore cents) Step 5 Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at step 4 ($20,000/13) + $187 $1,538 + $187 = $1,725 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in step 5 is $270. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $50,137, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible you would apply the following: • If the sum of the annualised tax-free component and taxed element is less than the reduced Cap, the payee is entitled to a reduced tax offset. Subtract from the reduced Cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2018 and you pay the payee weekly divide the amount by 26. If you pay fortnightly divide the amount by 13. If you pay monthly divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $270 - 0 Total amount to withhold is $270. • Step 1 Number of days from Sarah's first income stream payment to 30 June 2019 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183/365 = 50.137% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 50.137% • taxable component - taxed element: $40,000 • taxable component - untaxed element: $20,000 • tax-free component: $15,000 • If the sum of the annualised tax-free component and taxed element is less than the reduced Cap, the payee is entitled to a reduced tax offset. Subtract from the reduced Cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2018 and you pay the payee weekly divide the amount by 26. If you pay fortnightly divide the amount by 13. If you pay monthly divide the amount by 6 (ignore cents in the result). Case E (iv): Starting an income stream during the financial year - income stream does not include all components If Sarah only had a tax-free component and/or a taxable component - taxed element or an untaxed element then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Case E (v): Reversionary income where the payee is under 60 years old and the deceased was at least 60 years old Freya, 57, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2019; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary income stream. As Freya's reversionary income stream was subject to concessional tax treatment, Freya's reversionary income stream is also subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2019 financial year is worked out as follows: • Step 1 Number of days from Freya's first income stream payment to 30 June 2019 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124/365 = 33.973% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 33.973% • Freya's reduced defined benefit income cap is $33,973. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the defined benefit income she received from the date of death of her partner. Freya is paid fortnightly and her own super income for the financial year is $70,000 which comprises of a: • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. Her income stream is also taxed under part A of this schedule. Reversionary Cap $33,973 - (0.33973 × $70,000). Freya's reduced Defined Benefit Cap is now $10,192 (rounded to the nearest dollar) Freya's Reversionary income stream comprises of a: • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2019 is $50,000. Reversionary income in excess of the reduced cap of $10,192 is $39,808. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1 Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 - $10,192 = $29,808 Freya is paid fortnightly from 28 February 2019, therefore: $29,808/8 = $3,726 (ignoring cents) Step 2 Divide the amount calculated at step 1 by two. $3,726/2 = $1,863 (ignoring cents) Step 3 Convert the untaxed element into fortnightly payments. $10,000/8 = $1,250 Step 4 Add the amounts calculated at step 2 and step 3 $1,863 + $1,250 = $3,113 Step 5 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 4. Freya recognises that she has multiple taxable income streams and therefore has not claimed the tax -free threshold on her reversionary income stream payment, as such the withholding amount on $3,113 is $1,006. Step 6 As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries - superannuation income stream: (1) PAYG payment summary - superannuation income stream (personal income stream) Applicable dates: 01/07/2018 - 30/06/2019 Tax withheld $3,276 Taxable component - taxed element $60,000 Taxable component - untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary - superannuation income stream (reversionary income stream) Applicable dates: 28/02/2019 - 30/06/2019 Tax withheld $8,048 Taxable component - taxed element $30,000 Taxable component - untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. The ATO will calculate any entitlement to a tax offset upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary income stream for the full financial year If Freya was under 60 for the full financial year and Freya's husband had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya was turns 60 during the financial year and her husband died aged under 60, and she was in receipt of the reversionary income stream for the full financial year, you would reduce the defined benefit income cap based on the date she turned 60 years of age and you would follow the relevant steps that are set out in the Lorraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • Step 1 Number of days from Freya's first income stream payment to 30 June 2019 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124/365 = 33.973% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 33.973% • Freya's reduced defined benefit income cap is $33,973. • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary income stream for the full financial year • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Super death benefits Dependants Dependants include all children of the deceased under 18 years old, any spouse of the deceased (including a former spouse and a current or former de facto spouse), and any person with whom the deceased had an interdependency relationship. An interdependency relationship includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. A dependant can also be a person who was financially dependent on the deceased. Before accepting that a person is financially dependent, phone us on 13 10 20. Non-dependants A person who is not a dependant of the deceased is not able to receive a super income stream from the deceased. A super death benefit income stream that was being paid to a non-dependant prior to 1 July 2007 is taxed in the same manner as a super death benefit income stream paid to a dependant. Reversionary income streams A death benefit income stream can either be a reversionary or non-reversionary. A death benefit (reversionary )income stream is a super income stream that reverts to the reversionary beneficiary automatically upon the member's death, if the death benefit payment is not a reversionary income stream then it is treated the same as if it was the member's income stream. Defined benefit income cap The defined benefit income cap is relevant if the payee is: • 60 years or over, or • under 60 years of age and a death benefits dependant, where the deceased died at 60 years of age or over. • 60 years or over, or • under 60 years of age and a death benefits dependant, where the deceased died at 60 years of age or over. The defined benefit income cap applies if the payee receives one or more superannuation income stream benefits that are 'defined benefit income' to which 'concessional tax treatment' applies. The defined benefit income cap does not have taxation consequences outside of these circumstances. The defined benefit income cap is an annual cap that is reset, and may be reduced, each year. From 1 July 2017, the 'defined benefit income cap' limits the amount of tax-free income the payee can receive from a capped defined benefit income stream (pension or annuity). For the 2019 financial year, the defined benefit income cap will be $100,000 (the $1.6 million general transfer balance cap divided by 16). See also: • Law Companion Ruling LCR 2017/1 . • Law Companion Ruling LCR 2017/1 . Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1961, they will reach their preservation age of 57 on 1 October 2018. The table below will help with this: Preservation age by date of birth range Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Cap conversion table The full year cap on defined benefit income streams is $100,000 as of 1 July 2018, and is subject to indexation. The cap may also need to be reduced - see part E. The table below converts the $100,000 cap into the weekly, fortnightly or monthly equivalent. Total income stream Annual amount less than $100,000 Annual amount $100,000 or greater Weekly equivalent $1 to $1,923 $1,924 or greater Fortnightly equivalent $1 to $3,846 $3,847 or greater Monthly equivalent $1 to $8,333 $8,334 or greater Conversion table for income streams commencing during current financial year The table below can be used to determine the period to use for calculating withholding for income streams that start during the financial year: Age of payee If death benefit (Reversionary) income stream When income stream started Calculate portion of income stream for the following period Over 60 years for full financial year Any age for deceased Any time during the year Start of income stream to end of financial year Turns 60 years during financial year Before payee turns 60 Day payee turns 60 to end of year Turns 60 years during financial year After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was less than 60 Before payee turns 60 Day payee turns 60 to end of year Turns 60 years during financial year Deceased was less than 60 After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more Before Payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more After payee turns 60 Start of income stream to end of financial year Under 60 years for full financial year Deceased was 60 years or more Start of income stream to end of financial year Payment summaries You must issue a PAYG payment summary - superannuation income stream to the member for the total of the payments made in the income year. This must be provided by 14 July. This date may be earlier if the member requests it. Payment summaries can also be printed using software that conforms with our reporting specifications. See also: • Payment summary information and reporting specifications on our Software developers website • Payment summary information and reporting specifications on our Software developers website For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. Using this schedule This schedule applies to payments to individuals - including backpackers - who are working in Australia and hold at the time of the payment a: a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). This schedule applies to all payments made to working holiday makers, including: • salary and wages • allowances • termination payments • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • ¦ payments to actors and entertainers. • salary and wages • allowances • termination payments • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • ¦ payments to actors and entertainers. If you employ individuals under the Seasonal Worker Programme , the tax table for working holiday makers does not apply. Find out about: • Working out the withholding amount • Registered employer • Unregistered employer • Using a formula • Table A: Working holiday makers income tax rates • Rounding of withholding amounts • Accounting software • TFN declarations • PAYG withholding publications • Working out the withholding amount • Registered employer • Unregistered employer • Using a formula • Table A: Working holiday makers income tax rates • Rounding of withholding amounts • Accounting software • TFN declarations • PAYG withholding publications Working out the withholding amount To work out the amount you need to withhold, you must: • put the total payments you will make to your employee for the pay period into the Withholding look-up tool • use the appropriate column to find the correct amount to withhold - Column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $37,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $37,001 to $90,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $90,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. Example 1: Using the Withholding look-up tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. The employee has provided their TFN on a Tax file number declaration , and the total payments you have made to this employee do not exceed $37,000 for the 2018-19 income year. To work out the correct amount to withhold, put $680 into the Withholding look-up tool (ignore cents). The tool will automatically calculate the withholding result of $102 (Column 2, registered employer and employee has given you a TFN). • put the total payments you will make to your employee for the pay period into the Withholding look-up tool • use the appropriate column to find the correct amount to withhold - Column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $37,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $37,001 to $90,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $90,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. - Column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $37,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $37,001 to $90,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $90,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. Example 1: Using the Withholding look-up tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. The employee has provided their TFN on a Tax file number declaration , and the total payments you have made to this employee do not exceed $37,000 for the 2018-19 income year. To work out the correct amount to withhold, put $680 into the Withholding look-up tool (ignore cents). The tool will automatically calculate the withholding result of $102 (Column 2, registered employer and employee has given you a TFN). Registered employer You need to register with us before you employ a working holiday maker. If you are registered, you will be able to withhold at a flat rate of 15% up to $37,000 in total payments made to each individual working holiday maker within an income year. Where total payments exceed $37,000, see Table A below for the applicable withholding rate. Next steps: • Working holiday maker employer registration tool • Working holiday maker employer registration tool Unregistered employer If you have not registered with us to withhold at working holiday maker tax rates, you are required to withhold at foreign resident rates as specified in the tax tables for weekly, fortnightly or monthly payments. Using a formula If you have developed your own payroll software package, you can use the formulas and coefficients outlined below to calculate the withholding amount. The formulas comprise linear equations of the form y = ax , where: • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Working holiday makers income tax rates The following tax rates for 2017-18 apply for working holiday makers holding a subclass 417 or 462 visa from 1 July 2017. Table A: Working holiday makers income tax rates for 2017-18 Taxable income Tax rate Value (a) $0 - $37,000 15% on each $1 up to $37,000 0.15 $37,001 - $90,000 32.5% on each $1 over $37,000 to $90,000 0.325 $90,001 - $180,000 37% on each $1 over $90,000 to $180,000 0.37 $180,001 and over 45% on each $1 over $180,000 0.45 If no TFN is provided you must withhold at 45% on total payments made. If using formulas, the value of 'a' is 0.45. Example 2: Using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. The employee has provided their TFN on a Tax file number declaration, and total payments you have made to this employee for the income year do not exceed $37,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a x x ) = 0.15 x 2825 = 423.75 or $424.00 (rounded to nearest dollar) Example 3: When payments exceed $37,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the month of May 2019 of $3,570.20. The employee has provided their TFN on a Tax file number declaration and the total payments you have made to this employee from January 2019 to April 2019, in the 2018-19 income year, is $38,500. Last month's payment resulted in total payments exceeding $37,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 32.5c for every dollar of earnings over $37,000 (to $90,000) Current pay = $3,570.20 The value of ' a ' in the formula is 0.325. Withholding = 0.325 x 3,570 = 1,160.25 or $1,160.00 (rounded to the nearest dollar) Example 2: Using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. The employee has provided their TFN on a Tax file number declaration, and total payments you have made to this employee for the income year do not exceed $37,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a x x ) = 0.15 x 2825 = 423.75 or $424.00 (rounded to nearest dollar) Example 3: When payments exceed $37,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the month of May 2019 of $3,570.20. The employee has provided their TFN on a Tax file number declaration and the total payments you have made to this employee from January 2019 to April 2019, in the 2018-19 income year, is $38,500. Last month's payment resulted in total payments exceeding $37,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 32.5c for every dollar of earnings over $37,000 (to $90,000) Current pay = $3,570.20 The value of ' a ' in the formula is 0.325. Withholding = 0.325 x 3,570 = 1,160.25 or $1,160.00 (rounded to the nearest dollar) Rounding of withholding amounts The withholding amounts calculated as a result of applying the above rates and formula are rounded to the nearest dollar. Values ending in 50 cents and higher are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Where withholding is calculated on the top marginal rate of tax or when no TFN is provided, ignore cents in the withholding result. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding look-up tool . The results obtained when using the coefficients in this schedule may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. TFN declarations Your employee may indicate that they are a working holiday maker in their TFN declaration. Even if they don't, you will need to withhold amounts using the rates shown in Table A (provided they have given you a valid TFN). This applies to: a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). To confirm the visa status of a working holiday maker, go to the Department of Immigration and Border Protection's Visa Entitlement Verification Online (VEVO) webpage. This is where you can check visa details and conditions. Working holiday makers cannot claim tax offsets. If they have claimed a tax offset on the Tax file number declaration , do not adjust the amount you withhold. Working holiday makers cannot have a Higher Education Loan Program (HELP), Student Start-up Loan (SSL), Trade Support Loan (TSL) or Financial Supplement debt. Working holiday makers cannot receive Community Development Employment Projects (CDEP) payments or Lump sum A, B or D payments. If a TFN has not been provided You must withhold 45% from payments to a working holiday maker (ignoring cents), if: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at Question 1 of the Tax file number declaration that they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 45% from any payment you make unless we tell you not to.", "Related_Explanatory_Statements": "OPS 2019/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This instrument repeals legislative instrument Taxation Administration Act Withholding Schedules 2018 - F2018L00973, registered on 29 June 2019.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20191/00001", "Unmatched_Content": "4. Scale 1 and 2 apply whether or not the employee is entitled to any leave loading."}
{"Instrument_Reference": "OPS 2018/1", "Title": "Taxation Administration Act Withholding Schedules 2018 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2018", "Date_of_Issue": "29 June 2018", "Signatory": "Deborah Jenkins Deputy Commissioner of Taxation", "Registration_Number": "F2018L00973", "Registration_Date": "29 June 2018", "Body": "1. Name of instrument: This determination is the Taxation Administration Act Withholding Schedules 2018 . | 2. Commencement: This instrument commences on 1 July 2018. | 3. Repealing of existing instruments: This instrument repeals legislative instrument Taxation Administration Act Withholding Schedules 2017 - F2017L00598, registered on 25 May 2017. | 4. Purpose: (a) Withholding schedules specify the formulas and procedures to be used for working out the amount to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (b) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Support Act 2003 , the Trade Support Loans Act 2014 , the social Security Act 1991 and the Student Assistance Act 1973 . | 5. Withholding schedules: Each of the withholding schedules listed in the following table, has effect from the date of commencement of this instrument: Schedule number Quick code number Title 1 55460 Schedule 1 - Statement of formulas for calculating amounts to be withheld 3 55455 Schedule 3 - Tax table for actors, variety artists and other entertainers 4 55461 Schedule 4 - Tax table for return to work payments 5 55463 Schedule 5 - Tax table for back payments, commissions, bonuses and similar payments 7 55464 Schedule 7 - Tax table for unused leave payments on termination of employment 8 55465 Schedule 8 - Statement of formulas for calculating HELP, SSL, TSL and SFSS components 9 55456 Schedule 9 - Tax table for seniors and pensioners 11 55466 Schedule 11 - Tax table for employment termination payments 12 55468 Schedule 12 - Tax table for superannuation lump sums 13 55469 Schedule 13 - Tax table for superannuation income streams 15 55457 Schedule 15 - Tax table for working holiday makers For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. Using this schedule If you develop your own payroll software package, this schedule provides the formulas that you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis. To assist employers who do not have a payroll software package our website makes available: • a tax withheld calculator , and • tax tables which are based on the formulas in this schedule. • a tax withheld calculator , and • tax tables which are based on the formulas in this schedule. Payments covered include: • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). Do not use this schedule for payments made to individuals employed under a working holiday makers visa. You must use the Tax table for working holiday makers for all payments made to them, including lump sum payments. See also You can download a printable version of Statement of formulas for calculating amounts to be withheld (NAT 1004) in Portable Document Format (PDF). Coefficients for calculation of amounts to be withheld (withholding amounts) from weekly payments Where the tax-free threshold is not claimed in Tax file number declaration - Scale 1 Weekly earnings (x) less than $ a b 72 0.1900 0.1900 361 0.2342 3.2130 932 0.3477 44.2476 1,380 0.3450 41.7311 3,111 0.3900 103.8657 3,111 & over 0.4700 352.7888 Where the employee claimed the tax-free threshold in Tax file number declaration - Scale 2 Weekly earnings (x) less than $ a b 355 - - 422 0.1900 67.4635 528 0.2900 109.7327 711 0.2100 67.4635 1,282 0.3477 165.4423 1,730 0.3450 161.9808 3,461 0.3900 239.8654 3,461 & over 0.4700 516.7885 Foreign residents - Scale 3 Weekly earnings (x) less than $ a b 1,730 0.3250 0.3250 3,461 0.3700 77.8846 3,461 & over 0.4500 354.8077 Where a tax file number (TFN) was not provided by employee - Scale 4 Earnings Tax rate Resident $1 & over 0.4700 Foreign resident $1 & over 0.4500 Where the employee claimed the FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1,282 0.3277 165.4423 1,730 0.3250 161.9808 3,461 0.3700 239.8654 3,461 & over 0.4500 516.7885 Where the employee claimed the HALF exemption from Medicare levy in Medicare levy variation declaration -Scale 6 Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 713 0.3277 165.4423 891 0.3777 201.1048 1,282 0.3377 165.4425 1,730 0.3350 161.9810 3,461 0.3800 239.8656 3,461 & over 0.4600 516.7887 Notes 1. If you have 27 fortnightly, or 53 weekly pays in a financial year, refer to withholding additional amounts from employee earnings. | 2. Scales 1, 2, 3, 5 and 6 may be applied only where employees have provided their TFN.: 3. For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result. | 5. Tax offsets may be allowed only where scales 2, 5 or 6 are applied.: 6. Scale 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for residents only. 7. For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $21,980 ($422 per week) or less. Where the taxable income exceeds $21,980 but is less than $27,475 ($528 per week), the levy is shaded in at the rate of 10% of the excess over $21,980. Where a person's taxable income is $27,475 ($528 per week) or more, Medicare is levied at the rate of 2% of total taxable income. 8. The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows: Medicare levy parameters Parameter Scale 2 Scale 6 Weekly earnings threshold 422 713 Weekly earnings shade-in threshold 528 891 Medicare levy family threshold 37,089 37,089 Weekly family threshold divisor 52 52 Additional child 3,406 3,406 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 422.6900 713.2500 Medicare levy 0.0200 0.0100 About this schedule Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table, can be calculated using the formulas and coefficients contained in this schedule. Separate formulas apply to: • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. Find out about • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to Tax offsets and Medicare levy adjustment. For sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments, see Withholding amounts and Medicare levy adjustments. Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table. This applies if earnings exceed $3,275 weekly or $6,550 fortnightly. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Use these rounding rules across all scales except scale 4 (where employee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated. When there are 53 pays in a financial year In some years, you may have 53 pays instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. You should let your employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amount in the table below. Extra withholding amount Weekly earnings $ Additional withholding $ 725 to 1,699 3 1,700 to 3,499 4 3,500 and over 9 When there are 27 pays in a financial year In some years, you may have 27 pays instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. You should let employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amounts in the table below. Extra withholding amount Fortnightly earnings $ Additional withholding $ 1,400 to 3,399 12 3,400 to 6,899 17 6,900 and over 37 Working out the weekly earnings The method of working out the weekly earnings (x) for the purpose of applying the formulas is as follows: Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Calculating withholding fortnightly, monthly or quarterly amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. Tax offsets The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows: • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. Medicare levy adjustment A Medicare levy adjustment is not allowed where withholding amounts have been calculated using scales 1, 3, 4 or 5. The amount obtained using scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable. When an employee is entitled to an adjustment An employee who has lodged both a completed Withholding declaration and a Medicare levy variation declaration , may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following: • $422 or more where scale 2 is applied • $713 or more where scale 6 is applied. • $422 or more where scale 2 is applied • $713 or more where scale 6 is applied. To claim the adjustment, the employee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration. Calculating the Medicare levy adjustment To calculate the Medicare levy adjustment, your software package will need to be able to distinguish those employees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration. Where employees have answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration. You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for employees with weekly earnings of one of the following: • $528 or more where scale 2 is applied • $891 or more where scale 6 is applied. • $528 or more where scale 2 is applied • $891 or more where scale 6 is applied. Values used in the calculations may be regarded as variables. Weekly family threshold (WFT) Where scale 2 or scale 6 is applied Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: - WFT = $713.25 (37,089 ÷ 52) (rounded to the nearest cent). - WFT = $713.25 (37,089 ÷ 52) (rounded to the nearest cent). Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 3,356 and add the result to 37,089 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,406 × 2] + 37,089) ÷ 52 WFT = WFT = 844.2500 or $844.25 (rounded to the nearest cent) a. multiply the number of children shown at question 12 by 3,356 and add the result to 37,089 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,406 × 2] + 37,089) ÷ 52 WFT = WFT = 844.2500 or $844.25 (rounded to the nearest cent) Shading Out Point (SOP) The SOP relative to an employee's WFT is calculated as follows: Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result. Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,406 × 6] + 37,089) ÷ 52 WFT = 1,106.2500 or $1,106.25 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,106.25 × 0.1) ÷ 0.0800 SOP = 1,382.8125 or $1,382 (ignoring cents) Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,406 × 6] + 37,089) ÷ 52 WFT = 1,106.2500 or $1,106.25 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,106.25 × 0.1) ÷ 0.0800 SOP = 1,382.8125 or $1,382 (ignoring cents) Weekly Levy Adjustment (WLA) Where scale 2 is applied Where weekly earnings are $422 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas: 1. If x is less than $528, WLA = ( x - 422.69) × 0.1 2. If x is $528 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) 1. If x is less than $528, WLA = ( x - 422.69) × 0.1 2. If x is $528 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) In each case WLA should be rounded to the nearest dollar. Values ending in 50 cents should be rounded to the next higher dollar. Examples Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $528, WLA is calculated using formula (1): WLA = (465.99 - 422.69) × 0.1 = 4.3300 or $4.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $892.47 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 892.99 WFT = ([3,406 × 3] + 37,089) ÷ 52 = 909.7500 or $909.75 (rounded to the nearest cent) As x is greater than $891 and less than WFT, WLA is calculated using formula (2): WLA = 802.99 × 0.01 = 8.9299 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 982.99 WFT = ([3,406 × 4] + 37,089) ÷ 52 = 975.2500 or $975.25 (rounded to the nearest cent). SOP = (975.25 × 0.1) ÷ 0.08 = 1,219.0625 or $1,219 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (975.25 × 0.020) - ([982.99 ? 975.25] × 0.0800) = 18.8858 or $19.00 (rounded to the nearest dollar) Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $528, WLA is calculated using formula (1): WLA = (465.99 - 422.69) × 0.1 = 4.3300 or $4.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $892.47 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 892.99 WFT = ([3,406 × 3] + 37,089) ÷ 52 = 909.7500 or $909.75 (rounded to the nearest cent) As x is greater than $891 and less than WFT, WLA is calculated using formula (2): WLA = 802.99 × 0.01 = 8.9299 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 982.99 WFT = ([3,406 × 4] + 37,089) ÷ 52 = 975.2500 or $975.25 (rounded to the nearest cent). SOP = (975.25 × 0.1) ÷ 0.08 = 1,219.0625 or $1,219 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (975.25 × 0.020) - ([982.99 ? 975.25] × 0.0800) = 18.8858 or $19.00 (rounded to the nearest dollar) Fortnightly levy adjustment Multiply rounded weekly levy adjustment by two. Example Employee's fortnightly earnings are $1,595.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,595.52 ÷ 2 = $797.76 x = 797.99 WFT = ([3,406 × 1] + 37,089) ÷ 52 = 778.7500 or $778.75 (rounded to the nearest cent). SOP = (778.75 × 0.1) ÷ 0.08 = 973.4375 or $973 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (778.75 × 0.020) - ([797.99 ? 778.75] × 0.0800) = 14.0358 or $14.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $28.00 ($14.00 × 2) Example Employee's fortnightly earnings are $1,595.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,595.52 ÷ 2 = $797.76 x = 797.99 WFT = ([3,406 × 1] + 37,089) ÷ 52 = 778.7500 or $778.75 (rounded to the nearest cent). SOP = (778.75 × 0.1) ÷ 0.08 = 973.4375 or $973 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (778.75 × 0.020) - ([797.99 ? 778.75] × 0.0800) = 14.0358 or $14.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $28.00 ($14.00 × 2) Monthly levy adjustment Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar. Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $713.25 As x is greater than $528 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $713.25 As x is greater than $528 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Quarterly levy adjustment Multiply rounded weekly levy adjustment by 13 General examples Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 165.4425 = 218.4150 or $218.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,040.75) and less than the SOP ($1,300) appropriate to employee with five children. Formula (3) applies. = (1,040.75 × 0.0200) - ([1,103.99 ? 1,040.75] × 0.0800) = 20.8150 ? 5.0592 = 15.7558 or $16.00 (rounded to nearest dollar) Net weekly withholding amount $218.00 ? $16.00 = $202.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 67.4635 = 38.1746 or $38.00 (rounded to nearest dollar) Fortnightly withholding amount $38.00 × 2 = $76.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $76.00 - $63.00 = $13.00. Example 3 Employee's monthly earnings are $4,316.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $973 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,316.33 + 0.01) × 3 ÷ 13 = 996.0785 or $996 (ignore cents) x = 996.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 996.99) - 165.4423 = 181.2111 or $181.00 (rounded to nearest dollar) Monthly withholding amount $181.00 × 13 ÷ 3 = $784.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $784.00 - $113.00 = $671.00 Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 165.4425 = 218.4150 or $218.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1,040.75) and less than the SOP ($1,300) appropriate to employee with five children. Formula (3) applies. = (1,040.75 × 0.0200) - ([1,103.99 ? 1,040.75] × 0.0800) = 20.8150 ? 5.0592 = 15.7558 or $16.00 (rounded to nearest dollar) Net weekly withholding amount $218.00 ? $16.00 = $202.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 67.4635 = 38.1746 or $38.00 (rounded to nearest dollar) Fortnightly withholding amount $38.00 × 2 = $76.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $76.00 - $63.00 = $13.00. Example 3 Employee's monthly earnings are $4,316.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $973 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,316.33 + 0.01) × 3 ÷ 13 = 996.0785 or $996 (ignore cents) x = 996.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 996.99) - 165.4423 = 181.2111 or $181.00 (rounded to nearest dollar) Monthly withholding amount $181.00 × 13 ÷ 3 = $784.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $784.00 - $113.00 = $671.00 Calculating withholding amounts for payments made on a daily or casual basis The withholding amounts shown in the Tax table for daily and casual workers can be expressed in a mathematical form, using the formulas and coefficients provided. To work out withholding amounts using the formulas: 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at: - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at: - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. Where the employee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Tax table for seniors and pensioners Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Sample data Weekly withholding amounts Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 71 13.00 0.00 23.00 0.00 0.00 72 14.00 0.00 23.00 0.00 0.00 116 24.00 0.00 38.00 0.00 0.00 117 24.00 0.00 38.00 0.00 0.00 249 55.00 0.00 81.00 0.00 0.00 250 56.00 0.00 81.00 0.00 0.00 354 80.00 0.00 115.00 0.00 0.00 355 80.00 0.00 115.00 0.00 0.00 360 81.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 421 102.00 13.00 137.00 13.00 13.00 422 103.00 13.00 137.00 13.00 13.00 527 139.00 43.00 171.00 33.00 33.00 528 140.00 44.00 172.00 33.00 33.00 710 203.00 82.00 231.00 68.00 68.00 711 203.00 82.00 231.00 68.00 68.00 712 204.00 82.00 231.00 68.00 68.00 713 204.00 83.00 232.00 69.00 69.00 890 266.00 144.00 289.00 127.00 135.00 891 266.00 145.00 290.00 127.00 136.00 931 280.00 159.00 303.00 140.00 149.00 932 280.00 159.00 303.00 140.00 150.00 1281 401.00 280.00 416.00 255.00 267.00 1282 401.00 281.00 417.00 255.00 268.00 1379 434.00 314.00 448.00 287.00 300.00 1380 435.00 314.00 448.00 287.00 301.00 1729 571.00 435.00 562.00 400.00 418.00 1730 571.00 435.00 563.00 401.00 418.00 1844 616.00 480.00 605.00 443.00 461.00 1845 616.00 480.00 605.00 443.00 462.00 2119 723.00 587.00 707.00 545.00 566.00 2120 723.00 587.00 707.00 545.00 566.00 2490 868.00 732.00 844.00 682.00 707.00 2491 868.00 732.00 844.00 682.00 707.00 2652 931.00 795.00 904.00 742.00 768.00 2653 931.00 795.00 904.00 742.00 769.00 2736 964.00 828.00 935.00 773.00 800.00 2737 964.00 828.00 935.00 773.00 801.00 2898 1027.00 891.00 995.00 833.00 862.00 2899 1027.00 891.00 995.00 833.00 862.00 2913 1033.00 897.00 1000.00 838.00 867.00 2914 1033.00 897.00 1001.00 839.00 868.00 3110 1109.00 973.00 1073.00 911.00 942.00 3111 1110.00 974.00 1074.00 912.00 943.00 3460 1274.00 1110.00 1203.00 1041.00 1075.00 3461 1274.00 1110.00 1203.00 1041.00 1076.00 Fortnightly withholding amounts Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 142 26.00 0.00 46.00 0.00 0.00 144 28.00 0.00 46.00 0.00 0.00 232 48.00 0.00 76.00 0.00 0.00 234 48.00 0.00 76.00 0.00 0.00 498 110.00 0.00 162.00 0.00 0.00 500 112.00 0.00 162.00 0.00 0.00 708 160.00 0.00 230.00 0.00 0.00 710 160.00 0.00 230.00 0.00 0.00 720 162.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 842 204.00 26.00 274.00 26.00 26.00 844 206.00 26.00 274.00 26.00 26.00 1054 278.00 86.00 342.00 66.00 66.00 1056 280.00 88.00 344.00 66.00 66.00 1420 406.00 164.00 462.00 136.00 136.00 1422 406.00 164.00 462.00 136.00 136.00 1424 408.00 164.00 462.00 136.00 136.00 1426 408.00 166.00 464.00 138.00 138.00 1780 532.00 288.00 578.00 254.00 270.00 1782 532.00 290.00 580.00 254.00 272.00 1862 560.00 318.00 606.00 280.00 298.00 1864 560.00 318.00 606.00 280.00 300.00 2562 802.00 560.00 832.00 510.00 534.00 2564 802.00 562.00 834.00 510.00 536.00 2758 868.00 628.00 896.00 574.00 600.00 2760 870.00 628.00 896.00 574.00 602.00 3458 1142.00 870.00 1124.00 800.00 836.00 3460 1142.00 870.00 1126.00 802.00 836.00 3688 1232.00 960.00 1210.00 886.00 922.00 3690 1232.00 960.00 1210.00 886.00 924.00 4238 1446.00 1174.00 1414.00 1090.00 1132.00 4240 1446.00 1174.00 1414.00 1090.00 1132.00 4980 1736.00 1464.00 1688.00 1364.00 1414.00 4982 1736.00 1464.00 1688.00 1364.00 1414.00 5304 1862.00 1590.00 1808.00 1484.00 1536.00 5306 1862.00 1590.00 1808.00 1484.00 1538.00 5472 1928.00 1656.00 1870.00 1546.00 1600.00 5474 1928.00 1656.00 1870.00 1546.00 1602.00 5796 2054.00 1782.00 1990.00 1666.00 1724.00 5798 2054.00 1782.00 1990.00 1666.00 1724.00 5826 2066.00 1794.00 2000.00 1676.00 1734.00 5828 2066.00 1794.00 2002.00 1678.00 1736.00 6220 2218.00 1946.00 2146.00 1822.00 1884.00 6222 2220.00 1948.00 2148.00 1824.00 1886.00 6920 2548.00 2220.00 2406.00 2082.00 2150.00 6922 2548.00 2220.00 2406.00 2082.00 2152.00 Monthly withholding amounts Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 307.67 56.00 0.00 100.00 0.00 0.00 312.00 61.00 0.00 100.00 0.00 0.00 502.67 104.00 0.00 165.00 0.00 0.00 507.00 104.00 0.00 165.00 0.00 0.00 1079.00 238.00 0.00 351.00 0.00 0.00 1083.33 243.00 0.00 351.00 0.00 0.00 1534.00 347.00 0.00 498.00 0.00 0.00 1538.33 347.00 0.00 498.00 0.00 0.00 1560.00 351.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1824.33 442.00 56.00 594.00 56.00 56.00 1828.67 446.00 56.00 594.00 56.00 56.00 2283.67 602.00 186.00 741.00 143.00 143.00 2288.00 607.00 191.00 745.00 143.00 143.00 3076.67 880.00 355.00 1001.00 295.00 295.00 3081.00 880.00 355.00 1001.00 295.00 295.00 3085.33 884.00 355.00 1001.00 295.00 295.00 3089.67 884.00 360.00 1005.00 299.00 299.00 3856.67 1153.00 624.00 1252.00 550.00 585.00 3861.00 1153.00 628.00 1257.00 550.00 589.00 4034.33 1213.00 689.00 1313.00 607.00 646.00 4038.67 1213.00 689.00 1313.00 607.00 650.00 5551.00 1738.00 1213.00 1803.00 1105.00 1157.00 5555.33 1738.00 1218.00 1807.00 1105.00 1161.00 5975.67 1881.00 1361.00 1941.00 1244.00 1300.00 5980.00 1885.00 1361.00 1941.00 1244.00 1304.00 7492.33 2474.00 1885.00 2435.00 1733.00 1811.00 7496.67 2474.00 1885.00 2440.00 1738.00 1811.00 7990.67 2669.00 2080.00 2622.00 1920.00 1998.00 7995.00 2669.00 2080.00 2622.00 1920.00 2002.00 9182.33 3133.00 2544.00 3064.00 2362.00 2453.00 9186.67 3133.00 2544.00 3064.00 2362.00 2453.00 10790.00 3761.00 3172.00 3657.00 2955.00 3064.00 10794.33 3761.00 3172.00 3657.00 2955.00 3064.00 11492.00 4034.00 3445.00 3917.00 3215.00 3328.00 11496.33 4034.00 3445.00 3917.00 3215.00 3332.00 11856.00 4177.00 3588.00 4052.00 3350.00 3467.00 11860.33 4177.00 3588.00 4052.00 3350.00 3471.00 12558.00 4450.00 3861.00 4312.00 3610.00 3735.00 12562.33 4450.00 3861.00 4312.00 3610.00 3735.00 12623.00 4476.00 3887.00 4333.00 3631.00 3757.00 12627.33 4476.00 3887.00 4338.00 3636.00 3761.00 13476.67 4806.00 4216.00 4650.00 3948.00 4082.00 13481.00 4810.00 4221.00 4654.00 3952.00 4086.00 14993.33 5521.00 4810.00 5213.00 4511.00 4658.00 14997.67 5521.00 4810.00 5213.00 4511.00 4663.00 Sample data - Scale 2 Weekly Medicare levy adjustment Weekly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 421 0.00 0.00 0.00 0.00 0.00 0.00 422 0.00 0.00 0.00 0.00 0.00 0.00 474 5.00 5.00 5.00 5.00 5.00 5.00 475 5.00 5.00 5.00 5.00 5.00 5.00 527 11.00 11.00 11.00 11.00 11.00 11.00 528 11.00 11.00 11.00 11.00 11.00 11.00 554 11.00 11.00 11.00 11.00 11.00 11.00 555 11.00 11.00 11.00 11.00 11.00 11.00 581 12.00 12.00 12.00 12.00 12.00 12.00 582 12.00 12.00 12.00 12.00 12.00 12.00 608 12.00 12.00 12.00 12.00 12.00 12.00 609 12.00 12.00 12.00 12.00 12.00 12.00 635 13.00 13.00 13.00 13.00 13.00 13.00 636 13.00 13.00 13.00 13.00 13.00 13.00 662 13.00 13.00 13.00 13.00 13.00 13.00 663 13.00 13.00 13.00 13.00 13.00 13.00 689 14.00 14.00 14.00 14.00 14.00 14.00 690 14.00 14.00 14.00 14.00 14.00 14.00 716 14.00 14.00 14.00 14.00 14.00 14.00 717 14.00 14.00 14.00 14.00 14.00 14.00 743 12.00 15.00 15.00 15.00 15.00 15.00 744 12.00 15.00 15.00 15.00 15.00 15.00 770 10.00 15.00 15.00 15.00 15.00 15.00 771 10.00 15.00 15.00 15.00 15.00 15.00 797 7.00 14.00 16.00 16.00 16.00 16.00 798 7.00 14.00 16.00 16.00 16.00 16.00 824 5.00 12.00 16.00 16.00 16.00 16.00 825 5.00 12.00 17.00 17.00 17.00 17.00 851 3.00 10.00 16.00 17.00 17.00 17.00 852 3.00 10.00 16.00 17.00 17.00 17.00 878 1.00 8.00 14.00 18.00 18.00 18.00 879 1.00 7.00 14.00 18.00 18.00 18.00 905 0.00 5.00 12.00 18.00 18.00 18.00 906 0.00 5.00 12.00 18.00 18.00 18.00 932 0.00 3.00 10.00 16.00 19.00 19.00 933 0.00 3.00 10.00 16.00 19.00 19.00 959 0.00 1.00 8.00 14.00 19.00 19.00 960 0.00 1.00 8.00 14.00 19.00 19.00 986 0.00 0.00 5.00 12.00 19.00 20.00 987 0.00 0.00 5.00 12.00 18.00 20.00 1013 0.00 0.00 3.00 10.00 16.00 20.00 1014 0.00 0.00 3.00 10.00 16.00 20.00 1040 0.00 0.00 1.00 8.00 14.00 21.00 1041 0.00 0.00 1.00 8.00 14.00 21.00 1218 0.00 0.00 0.00 0.00 0.00 7.00 1219 0.00 0.00 0.00 0.00 0.00 6.00 1299 0.00 0.00 0.00 0.00 0.00 0.00 1300 0.00 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare levy adjustment Fortnightly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 842 0.00 0.00 0.00 0.00 0.00 0.00 844 0.00 0.00 0.00 0.00 0.00 0.00 948 10.00 10.00 10.00 10.00 10.00 10.00 950 10.00 10.00 10.00 10.00 10.00 10.00 1054 22.00 22.00 22.00 22.00 22.00 22.00 1056 22.00 22.00 22.00 22.00 22.00 22.00 1108 22.00 22.00 22.00 22.00 22.00 22.00 1110 22.00 22.00 22.00 22.00 22.00 22.00 1162 24.00 24.00 24.00 24.00 24.00 24.00 1164 24.00 24.00 24.00 24.00 24.00 24.00 1216 24.00 24.00 24.00 24.00 24.00 24.00 1218 24.00 24.00 24.00 24.00 24.00 24.00 1270 26.00 26.00 26.00 26.00 26.00 26.00 1272 26.00 26.00 26.00 26.00 26.00 26.00 1324 26.00 26.00 26.00 26.00 26.00 26.00 1326 26.00 26.00 26.00 26.00 26.00 26.00 1378 28.00 28.00 28.00 28.00 28.00 28.00 1380 28.00 28.00 28.00 28.00 28.00 28.00 1432 28.00 28.00 28.00 28.00 28.00 28.00 1434 28.00 28.00 28.00 28.00 28.00 28.00 1486 24.00 30.00 30.00 30.00 30.00 30.00 1488 24.00 30.00 30.00 30.00 30.00 30.00 1540 20.00 30.00 30.00 30.00 30.00 30.00 1542 20.00 30.00 30.00 30.00 30.00 30.00 1594 14.00 28.00 32.00 32.00 32.00 32.00 1596 14.00 28.00 32.00 32.00 32.00 32.00 1648 10.00 24.00 32.00 32.00 32.00 32.00 1650 10.00 24.00 34.00 34.00 34.00 34.00 1702 6.00 20.00 32.00 34.00 34.00 34.00 1704 6.00 20.00 32.00 34.00 34.00 34.00 1756 2.00 16.00 28.00 36.00 36.00 36.00 1758 2.00 14.00 28.00 36.00 36.00 36.00 1810 0.00 10.00 24.00 36.00 36.00 36.00 1812 0.00 10.00 24.00 36.00 36.00 36.00 1864 0.00 6.00 20.00 32.00 38.00 38.00 1866 0.00 6.00 20.00 32.00 38.00 38.00 1918 0.00 2.00 16.00 28.00 38.00 38.00 1920 0.00 2.00 16.00 28.00 38.00 38.00 1972 0.00 0.00 10.00 24.00 38.00 40.00 1974 0.00 0.00 10.00 24.00 36.00 40.00 2026 0.00 0.00 6.00 20.00 32.00 40.00 2028 0.00 0.00 6.00 20.00 32.00 40.00 2080 0.00 0.00 2.00 16.00 28.00 42.00 2082 0.00 0.00 2.00 16.00 28.00 42.00 2436 0.00 0.00 0.00 0.00 0.00 14.00 2438 0.00 0.00 0.00 0.00 0.00 12.00 2598 0.00 0.00 0.00 0.00 0.00 0.00 2600 0.00 0.00 0.00 0.00 0.00 0.00 Monthly Medicare levy adjustment Monthly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1824.33 0.00 0.00 0.00 0.00 0.00 0.00 1828.67 0.00 0.00 0.00 0.00 0.00 0.00 2054.00 22.00 22.00 22.00 22.00 22.00 22.00 2058.33 22.00 22.00 22.00 22.00 22.00 22.00 2283.67 48.00 48.00 48.00 48.00 48.00 48.00 2288.00 48.00 48.00 48.00 48.00 48.00 48.00 2400.67 48.00 48.00 48.00 48.00 48.00 48.00 2405.00 48.00 48.00 48.00 48.00 48.00 48.00 2517.67 52.00 52.00 52.00 52.00 52.00 52.00 2522.00 52.00 52.00 52.00 52.00 52.00 52.00 2634.67 52.00 52.00 52.00 52.00 52.00 52.00 2639.00 52.00 52.00 52.00 52.00 52.00 52.00 2751.67 56.00 56.00 56.00 56.00 56.00 56.00 2756.00 56.00 56.00 56.00 56.00 56.00 56.00 2868.67 56.00 56.00 56.00 56.00 56.00 56.00 2873.00 56.00 56.00 56.00 56.00 56.00 56.00 2985.67 61.00 61.00 61.00 61.00 61.00 61.00 2990.00 61.00 61.00 61.00 61.00 61.00 61.00 3102.67 61.00 61.00 61.00 61.00 61.00 61.00 3107.00 61.00 61.00 61.00 61.00 61.00 61.00 3219.67 52.00 65.00 65.00 65.00 65.00 65.00 3224.00 52.00 65.00 65.00 65.00 65.00 65.00 3336.67 43.00 65.00 65.00 65.00 65.00 65.00 3341.00 43.00 65.00 65.00 65.00 65.00 65.00 3453.67 30.00 61.00 69.00 69.00 69.00 69.00 3458.00 30.00 61.00 69.00 69.00 69.00 69.00 3570.67 22.00 52.00 69.00 69.00 69.00 69.00 3575.00 22.00 52.00 74.00 74.00 74.00 74.00 3687.67 13.00 43.00 69.00 74.00 74.00 74.00 3692.00 13.00 43.00 69.00 74.00 74.00 74.00 3804.67 4.00 35.00 61.00 78.00 78.00 78.00 3809.00 4.00 30.00 61.00 78.00 78.00 78.00 3921.67 0.00 22.00 52.00 78.00 78.00 78.00 3926.00 0.00 22.00 52.00 78.00 78.00 78.00 4038.67 0.00 13.00 43.00 69.00 82.00 82.00 4043.00 0.00 13.00 43.00 69.00 82.00 82.00 4155.67 0.00 4.00 35.00 61.00 82.00 82.00 4160.00 0.00 4.00 35.00 61.00 82.00 82.00 4272.67 0.00 0.00 22.00 52.00 82.00 87.00 4277.00 0.00 0.00 22.00 52.00 78.00 87.00 4389.67 0.00 0.00 13.00 43.00 69.00 87.00 4394.00 0.00 0.00 13.00 43.00 69.00 87.00 4506.67 0.00 0.00 4.00 35.00 61.00 91.00 4511.00 0.00 0.00 4.00 35.00 61.00 91.00 5278.00 0.00 0.00 0.00 0.00 0.00 30.00 5282.33 0.00 0.00 0.00 0.00 0.00 26.00 5629.00 0.00 0.00 0.00 0.00 0.00 0.00 5633.33 0.00 0.00 0.00 0.00 0.00 0.00 Sample data - Scale 6 Weekly Medicare half-levy adjustment Weekly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 712 0.00 0.00 0.00 0.00 0.00 713 0.00 0.00 0.00 0.00 0.00 801 4.00 4.00 4.00 4.00 4.00 802 4.00 4.00 4.00 4.00 4.00 890 9.00 9.00 9.00 9.00 9.00 891 3.00 7.00 9.00 9.00 9.00 906 3.00 6.00 9.00 9.00 9.00 907 3.00 6.00 9.00 9.00 9.00 922 2.00 5.00 9.00 9.00 9.00 923 2.00 5.00 9.00 9.00 9.00 938 1.00 5.00 8.00 9.00 9.00 939 1.00 5.00 8.00 9.00 9.00 954 1.00 4.00 7.00 10.00 10.00 955 1.00 4.00 7.00 10.00 10.00 970 0.00 3.00 7.00 10.00 10.00 971 0.00 3.00 7.00 10.00 10.00 986 0.00 3.00 6.00 9.00 10.00 987 0.00 3.00 6.00 9.00 10.00 1002 0.00 2.00 5.00 9.00 10.00 1003 0.00 2.00 5.00 9.00 10.00 1018 0.00 1.00 5.00 8.00 10.00 1019 0.00 1.00 5.00 8.00 10.00 1034 0.00 1.00 4.00 7.00 10.00 1035 0.00 1.00 4.00 7.00 10.00 1050 0.00 0.00 3.00 7.00 10.00 1051 0.00 0.00 3.00 7.00 10.00 1066 0.00 0.00 3.00 6.00 9.00 1067 0.00 0.00 3.00 6.00 9.00 1082 0.00 0.00 2.00 5.00 9.00 1083 0.00 0.00 2.00 5.00 9.00 1098 0.00 0.00 2.00 5.00 8.00 1099 0.00 0.00 1.00 5.00 8.00 1114 0.00 0.00 1.00 4.00 7.00 1115 0.00 0.00 1.00 4.00 7.00 1130 0.00 0.00 0.00 4.00 7.00 1131 0.00 0.00 0.00 3.00 7.00 1146 0.00 0.00 0.00 3.00 6.00 1147 0.00 0.00 0.00 3.00 6.00 1162 0.00 0.00 0.00 2.00 6.00 1163 0.00 0.00 0.00 2.00 5.00 1178 0.00 0.00 0.00 2.00 5.00 1179 0.00 0.00 0.00 2.00 5.00 1194 0.00 0.00 0.00 1.00 4.00 1195 0.00 0.00 0.00 1.00 4.00 1218 0.00 0.00 0.00 0.00 3.00 1219 0.00 0.00 0.00 0.00 3.00 1299 0.00 0.00 0.00 0.00 0.00 1300 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare half-levy adjustment Fortnightly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1424 0.00 0.00 0.00 0.00 0.00 1426 0.00 0.00 0.00 0.00 0.00 1602 8.00 8.00 8.00 8.00 8.00 1604 8.00 8.00 8.00 8.00 8.00 1780 18.00 18.00 18.00 18.00 18.00 1782 6.00 14.00 18.00 18.00 18.00 1812 6.00 12.00 18.00 18.00 18.00 1814 6.00 12.00 18.00 18.00 18.00 1844 4.00 10.00 18.00 18.00 18.00 1846 4.00 10.00 18.00 18.00 18.00 1876 2.00 10.00 16.00 18.00 18.00 1878 2.00 10.00 16.00 18.00 18.00 1908 2.00 8.00 14.00 20.00 20.00 1910 2.00 8.00 14.00 20.00 20.00 1940 0.00 6.00 14.00 20.00 20.00 1942 0.00 6.00 14.00 20.00 20.00 1972 0.00 6.00 12.00 18.00 20.00 1974 0.00 6.00 12.00 18.00 20.00 2004 0.00 4.00 10.00 18.00 20.00 2006 0.00 4.00 10.00 18.00 20.00 2036 0.00 2.00 10.00 16.00 20.00 2038 0.00 2.00 10.00 16.00 20.00 2068 0.00 2.00 8.00 14.00 20.00 2070 0.00 2.00 8.00 14.00 20.00 2100 0.00 0.00 6.00 14.00 20.00 2102 0.00 0.00 6.00 14.00 20.00 2132 0.00 0.00 6.00 12.00 18.00 2134 0.00 0.00 6.00 12.00 18.00 2164 0.00 0.00 4.00 10.00 18.00 2166 0.00 0.00 4.00 10.00 18.00 2196 0.00 0.00 4.00 10.00 16.00 2198 0.00 0.00 2.00 10.00 16.00 2228 0.00 0.00 2.00 8.00 14.00 2230 0.00 0.00 2.00 8.00 14.00 2260 0.00 0.00 0.00 8.00 14.00 2262 0.00 0.00 0.00 6.00 14.00 2292 0.00 0.00 0.00 6.00 12.00 2294 0.00 0.00 0.00 6.00 12.00 2324 0.00 0.00 0.00 4.00 12.00 2326 0.00 0.00 0.00 4.00 10.00 2356 0.00 0.00 0.00 4.00 10.00 2358 0.00 0.00 0.00 4.00 10.00 2388 0.00 0.00 0.00 2.00 8.00 2390 0.00 0.00 0.00 2.00 8.00 2436 0.00 0.00 0.00 0.00 6.00 2438 0.00 0.00 0.00 0.00 6.00 2598 0.00 0.00 0.00 0.00 0.00 2600 0.00 0.00 0.00 0.00 0.00 Monthly Medicare half-levy adjustment Monthly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 3085.33 0.00 0.00 0.00 0.00 0.00 3089.67 0.00 0.00 0.00 0.00 0.00 3471.00 17.00 17.00 17.00 17.00 17.00 3475.33 17.00 17.00 17.00 17.00 17.00 3856.67 39.00 39.00 39.00 39.00 39.00 3861.00 13.00 30.00 39.00 39.00 39.00 3926.00 13.00 26.00 39.00 39.00 39.00 3930.33 13.00 26.00 39.00 39.00 39.00 3995.33 9.00 22.00 39.00 39.00 39.00 3999.67 9.00 22.00 39.00 39.00 39.00 4064.67 4.00 22.00 35.00 39.00 39.00 4069.00 4.00 22.00 35.00 39.00 39.00 4134.00 4.00 17.00 30.00 43.00 43.00 4138.33 4.00 17.00 30.00 43.00 43.00 4203.33 0.00 13.00 30.00 43.00 43.00 4207.67 0.00 13.00 30.00 43.00 43.00 4272.67 0.00 13.00 26.00 39.00 43.00 4277.00 0.00 13.00 26.00 39.00 43.00 4342.00 0.00 9.00 22.00 39.00 43.00 4346.33 0.00 9.00 22.00 39.00 43.00 4411.33 0.00 4.00 22.00 35.00 43.00 4415.67 0.00 4.00 22.00 35.00 43.00 4480.67 0.00 4.00 17.00 30.00 43.00 4485.00 0.00 4.00 17.00 30.00 43.00 4550.00 0.00 0.00 13.00 30.00 43.00 4554.33 0.00 0.00 13.00 30.00 43.00 4619.33 0.00 0.00 13.00 26.00 39.00 4623.67 0.00 0.00 13.00 26.00 39.00 4688.67 0.00 0.00 9.00 22.00 39.00 4693.00 0.00 0.00 9.00 22.00 39.00 4758.00 0.00 0.00 9.00 22.00 35.00 4762.33 0.00 0.00 4.00 22.00 35.00 4827.33 0.00 0.00 4.00 17.00 30.00 4831.67 0.00 0.00 4.00 17.00 30.00 4896.67 0.00 0.00 0.00 17.00 30.00 4901.00 0.00 0.00 0.00 13.00 30.00 4966.00 0.00 0.00 0.00 13.00 26.00 4970.33 0.00 0.00 0.00 13.00 26.00 5035.33 0.00 0.00 0.00 9.00 26.00 5039.67 0.00 0.00 0.00 9.00 22.00 5104.67 0.00 0.00 0.00 9.00 22.00 5109.00 0.00 0.00 0.00 9.00 22.00 5174.00 0.00 0.00 0.00 4.00 17.00 5178.33 0.00 0.00 0.00 4.00 17.00 5278.00 0.00 0.00 0.00 0.00 13.00 5282.33 0.00 0.00 0.00 0.00 13.00 5629.00 0.00 0.00 0.00 0.00 0.00 5633.33 0.00 0.00 0.00 0.00 0.00 Other statements of formulas Statements of formulas for other classes of payees are also available. These include PAYG withholding: • Statement of formulas for calculating HELP, SSL, TSL and SFSS components • Tax table for individuals employed in the horticultural or shearing industry • Tax table for actors, variety artists and other entertainers • Tax table for seniors and pensioners • Tax table for working holiday makers . • Statement of formulas for calculating HELP, SSL, TSL and SFSS components • Tax table for individuals employed in the horticultural or shearing industry • Tax table for actors, variety artists and other entertainers • Tax table for seniors and pensioners • Tax table for working holiday makers . Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee, (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, use scale 3 • If they have not given you a valid TFN, use scale 4. • If they have given you a valid TFN, use scale 3 • If they have not given you a valid TFN, use scale 4. Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration , don't make any adjustments to the amount you withhold. Withholding declarations An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee has a HELP, SSL, TSL or Financial Supplement debt If your employee has a HELP, SSL, TSL or Financial Supplement debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Next step: To calculate additional withholding amounts for: • HELP, SSL or TSL debts, refer to either - HELP/SSL/TSL weekly tax table - HELP/SSL/TSL fortnightly tax table - HELP/SSL/TSL monthly tax table . • Financial Supplement debts, refer to either - SFSS weekly tax table . - SFSS fortnightly tax table - SFSS monthly tax table • Statement of formulas, refer to - Statement of formulas for calculating HELP, SSL, TSL and SFSS components • HELP, SSL or TSL debts, refer to either - HELP/SSL/TSL weekly tax table - HELP/SSL/TSL fortnightly tax table - HELP/SSL/TSL monthly tax table . • Financial Supplement debts, refer to either - SFSS weekly tax table . - SFSS fortnightly tax table - SFSS monthly tax table • Statement of formulas, refer to - Statement of formulas for calculating HELP, SSL, TSL and SFSS components - HELP/SSL/TSL weekly tax table - HELP/SSL/TSL fortnightly tax table - HELP/SSL/TSL monthly tax table . - SFSS weekly tax table . - SFSS fortnightly tax table - SFSS monthly tax table - Statement of formulas for calculating HELP, SSL, TSL and SFSS components Employees who are entitled to a reduction of Medicare levy or do not have to pay the Medicare levy because of low family income, will not have to make a compulsory HELP, SSL, TSL or Financial Supplement repayment for that year. The exemption from making a compulsory HELP, SSL, TSL or Financial Supplement repayment may be claimed on the Medicare levy variation declaration. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information, refer to Withholding from allowances . Leave loading If you pay leave loading as a lump sum, use Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding. Holiday pay, long service leave and employment termination payments Employees who continue working for you You must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment. For more information, see Withholding from leave payments for continuing employees . Employees who stop working for you This schedule does not cover any lump sum payments made to an employee who stops working for you. If an employee has unused annual leave, leave loading or long service leave, refer to Tax table for unused leave payments on termination of employment . Any other lump sum payments may be employment termination payments, refer to Tax table for employment termination payments . Do not withhold any amount for HELP, SSL, TSL or Financial Supplement debts from lump sum termination payments. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. To work out the employee's annual tax offset entitlement into a weekly, fortnightly, monthly or quarterly amount, refer to Tax offsets. Do not allow for any tax offsets if any of the following apply: • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. Medicare levy adjustment To claim the Medicare levy adjustment (available in certain situations), your employee must lodge a Medicare levy variation declaration with their Tax file number declaration. Some employees may be liable for an increased rate of the Medicare levy surcharge as a result of the income for surcharge purposes tests. They can lodge a Medicare levy variation declaration , requesting you to increase the amount to be withheld from their payments. Next step: Medicare levy adjustment For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. See also: • Use the Withholding look-up tool to quickly work out the amount to withhold . • Use the Withholding look-up tool to quickly work out the amount to withhold . Using this schedule You should use this schedule if you make payments to employees who are actors, variety artists and other entertainers who receive payments for their performances. Do not use this schedule if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following: • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. For these types of payments the Commissioner has varied the rate of withholding to 20% of the payment. For more information refer to Performing artists contracted to perform promotional activity . If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including lump sum payments. For all other relevant employees, refer to PAYG withholding Weekly tax table or Fortnightly tax table . Do not use this schedule for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding. For more information refer to Foreign resident entertainment, sports, construction and casino gaming activities . Next step: You can download a printable version of the Tax table for actors, variety artists and other entertainers (NAT 1023, 479KB) in Portable Document Format (PDF). Working out the withholding amount This schedule is only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the formulas to calculate withholding amounts. To work out the amount you need to withhold using this schedule, you must: 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and the coefficients outlined in table A and table B. This section should be read with Statement of formulas for calculating amounts to be withheld . The formulas comprise linear equations of the form y = ax - b where: • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. Table A: Employee has claimed the tax-free threshold Coefficients where tax-free threshold claimed Weekly earnings (x) less than a b $443 0 0 $528 0.1520 67.4635 $660 0.2320 109.7327 $889 0.1680 67.4635 $1,602 0.2782 165.4423 $2,163 0.2760 161.9808 $4,326 0.3120 239.8654 $4,326 & over 0.3760 516.7885 Table B: Employee has not claimed the tax-free threshold Coefficients where tax-free threshold not claimed Weekly earnings (x) less than a b $90 0.1520 0.1520 $451 0.1874 3.2130 $1,165 0.2782 44.2476 $1,725 0.2760 41.7311 $3,889 0.3120 103.8657 $3,889 & over 0.3760 352.7888 • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. To work out withholding amounts using the formulas, you must: 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. If you pay your employees daily rather than per performance, the amount to withhold (including reductions for tax offsets) should be worked out on a daily basis. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4423 = $113.0331. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Therefore, the amount to withhold from each performance is $57. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4423 = $113.0331. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Therefore, the amount to withhold from each performance is $57. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4423 = $113.0331. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding look-up tool . The results obtained when using the coefficients in this schedule may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If an employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration . If your employee claims a tax offset, reduce the amount to be withheld from their earnings per performance by the value of the tax offset. The per performance value is the tax offset amount claimed divided by 52, divided by the number of performances per week. Round to the nearest dollar. Do not allow for any tax offsets if any of the following apply: • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. Withholding declarations An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see Claiming tax offsets. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents). • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign resident tax rates Weekly tax rates Weekly earnings $ Weekly rate 0 to 1,729 32.5 cents for each dollar of earnings 1,730 to 3,460 $562 plus 37 cents for each $1 of earnings over $1,729 3,461 and over $1,202 plus 45 cents for each $1 of earnings over $3,460 • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents). • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-50 of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an individual to resume working for, or providing services to, you or any other entity. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including return to work payments. We have a calculator to help you work out the correct amount of tax to withhold from payments to most employees. To access the calculator, refer to Tax withheld calculator . Working out the withholding amount To work out the amount you need to withhold, multiply the amount of the return to work payment by 34.5% (32.5% + 2.0% Medicare levy). Example George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 34.5% × $18,000 = $6,210. Example George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 34.5% × $18,000 = $6,210. Rounding of withholding amounts Withholding amounts calculated should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Tax file number declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432), they have 28 days to give you their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment made to a resident employee and 45% from any payment made to a foreign resident employee (ignoring any cents) unless we tell you not to. For payments made on or after 1 July 2018 Withholding limit There is a withholding limit of 47% on tax withheld from any additional payments calculated using an annualised method. Applying this withholding limit may result in withholding not being sufficient to cover some employees' end of year tax liability. In these situations, an employee can ask their employer to increase their withholding for the remainder of the financial year. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953. It applies to certain withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 paid as a lump sum. Using this schedule Use this schedule if you make a payment of salary or wages which is: • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including back payments, commissions and bonuses or similar payments. Other payments you should use this tax table for These payments include back payments of: • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. Back payments (including lump sums in arrears) A back payment is a payment that was meant to have been made in a prior period. For example: • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. A back payment is distinct from a bonus, which is a payment made for recognition of performance including past performance. A bonus (or similar payment) can only be considered a back payment if you paid the bonus later than the time that it should have been paid. If you normally process payments in a pay period later than when the work is performed, for example, overtime payments paid with a time lag of one pay period, they are not considered back payments. These payments are treated as part of the normal pay cycle when paid and withholding is calculated on total earnings for that period. An overtime payment is only considered a back payment if it was meant to have been made in a prior pay period. Commissions Commissions are typically payments made as recognition of performance or service, and may be calculated as a percentage of the proceeds from a particular transaction or series of transactions. Bonuses and similar payments A bonus is usually made to an employee in recognition of performance or services, and may be calculated as a percentage of the proceeds from a particular business transaction. These payments may not necessarily be related to a particular period of work. A payment will be treated as similar to a bonus if it is of a one-off nature that does not relate to work performed in a particular period. Examples include: • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. Leave loading Payment of leave loading can also be regarded as a payment similar to a bonus, if it is made as a lump sum and not on a pro rata basis as leave is taken. If you pay leave loading on a pro rata basis, add it to earnings for the period to calculate withholding using the standard tax tables. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for Individuals ith us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. Terms we use Additional payments Additional payments include back payments (including lump sum payments in arrears), commissions, bonuses and similar payments. Normal earnings Normal earnings are gross taxable earnings and include all salary and wage income, taxable allowances, and overtime earnings for the current financial year. This includes any back payments previously made using Method B(i). At the start of a financial year, an employee's normal earnings can be based on the last full pay period worked in the previous financial year. If an employee's pay fluctuates significantly, you can use an average of gross taxable earnings for the current financial year (or, if applicable, the previous financial year). If an employee has no current or past normal earnings (for example, the employee is newly employed), you can include expected future earnings in your calculations. This can be based on the employee's contracted or expected salary for the financial year. For the purposes of this table, normal earnings do not include employment termination payments or unused leave payments made on termination of employment. Average total earnings Average total earnings are the sum of all normal earnings paid in the current financial year, including current pay, plus any current year back payments if Method B(i) is used to calculate withholding. Then divide the total earnings by the number of pay periods to date (including the current pay period). Pay periods per financial year Pay periods per financial year refers to a total of 52 pay periods if paid weekly, 26 pay periods if paid fortnightly or 12 pay periods if paid monthly. No adjustments are required for a 53 week / 27 fortnight year. Withholding limit If your employee has a Higher Education Loan Program (HELP), Student Start-up Loan (SSL), Trade Support Loan (TSL) or Financial Supplement debt, see HELP, SSL, TSL, SFSS and additional payments. If you use Method A or Method B(ii), the amount of tax to be withheld from an additional payment is limited to a maximum of 47% of the additional payment. If the withholding amount calculated (including a HELP, SSL, TSL or Financial Supplement component) using Method A or Method B(ii) exceeds 47% of the additional payment being made, then the amount is reduced to be equal to 47% of that payment. The withholding limit applies to the additional payment only and not to normal earnings for the current pay period. For some employees, the withholding limit may result in their withholding amounts not being sufficient to cover their end-of-year tax liability, as their total earnings for the financial year may exceed the HELP, SSL, TSL or Financial Supplement repayment threshold or attract a higher rate of tax. Under these circumstances, your employee can arrange an upwards variation by entering into an agreement with you to vary the rate or amount of withholding. For more information about withholding variations, refer to: • For employers: Variations • For employees: Varying your PAYG withholding . • For employers: Variations • For employees: Varying your PAYG withholding . For more information about HELP, SSL, TSL and Financial Supplement repayment thresholds, see HELP, SSL, TSL and SFSS repayment thresholds and rates . Working out the withholding amount To work out the amount you need to withhold from an additional payment, you must use either Method A or Method B. Using Method B is more complex but produces a withholding amount that more closely approximates the actual tax payable. Calculations made using either method are acceptable to work out the withholding amount. If your calculation using either method results in a negative amount, you treat the result as nil. Using Method A Use this method for any additional payments made regardless of the financial year the additional payment applies to. This includes all back payments, commissions, bonuses or similar payments. This method calculates withholding by apportioning additional payments made in the current pay period over the number of pay periods in a financial year, and applying that average amount to the gross earnings in the current pay period. If you are paying a commission, bonus or similar payment for a defined period of less than 12 months, you can choose to calculate withholding by using the number of pay periods the payment relates to at step 3. For example, if a commission relates to four weeks and the employee is paid weekly, you divide the commission by four pay periods at step 3, rather than 52 pay periods. Method A instructions Step Instruction 1 Work out your employee's gross earnings excluding any additional payments for the current pay period. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings in step 1. 3 Add any additional payments to be made in the current pay period together and divide the total by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the gross earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount at step 6 by the number of pay periods used in step 3. 8 Multiply the additional payment being made in the current pay period by 47%. 9 Use the lesser amount of step 7 and step 8 for the withholding on the additional payment. Ignore any cents. 10 Work out the total PAYG withholding for the current pay period by adding the withholding on the additional payment (step 9) to the withholding on the gross earnings (step 2). Using Method B Use Method B(i) for any back payments applied to specific periods in the current financial year. Use Method B(ii) for either: • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. If you are making back payments applying to current and previous financial years, apportion the back payment between those years and then use the applicable method for each component to calculate withholding. If you are making multiple additional payments: • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, that is, you made an additional payment to the employee in a previous pay period, do not recalculate the withholding for the additional payment previously made. • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, that is, you made an additional payment to the employee in a previous pay period, do not recalculate the withholding for the additional payment previously made. B(i) Back payments applied to specific periods in the current financial year This method recalculates withholding for each pay period the back payment applies. Method B(i) instructions Step Instruction 1 Work out how much of the back payment applied to each earlier pay period in the current financial year. 2 For the first affected pay period, add the back payment relevant to that period to the normal earnings 1 previously paid to get total earnings for that period. 3 Use the relevant tax table to find the amount to be withheld from the total earnings for that period. 4 Subtract the amount previously withheld for the period from the amount at step 3. 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the back payment. 6 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 7 Work out the total PAYG withholding for the current pay period by adding the withholding on the back payment (step 5) to the withholding on the gross earnings (step 6). | 1 See Terms we use for the definition of normal earnings.: B(ii) Additional payments applied over the whole financial year This method calculates withholding by averaging all additional payments made in the current financial year over the number of pay periods in a financial year, and applying that to the average total earnings to date. Method B(ii) instructions Step Instruction 1 Calculate the average total earnings 2 paid to your employee over the current financial year to date. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from the average total earnings in step 1. 3 Add all additional payments made in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the average total earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount in step 6 by the number of pay periods used in step 3. 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7. 9 Multiply the additional payment being made in the current pay period by 47%. 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. 11 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). | 2 See Terms we use for the definition of average total earnings.: Commissions, bonuses or similar payments If a commission, bonus or similar payment relates to work your employee performed for more than one pay period (or for an undefined period), you calculate withholding by applying either Method A or Method B(ii). Do not use this schedule for payments for a single pay period. If the commission, bonus or similar payment relates to work your employee performed in a single pay period (for example, a week, a fortnight or a month) the amount is added to all their other earnings for the current period. Withholding is then calculated using the standard PAYG withholding tax tables. HELP, SSL, TSL, SFSS and additional payments If your employee has advised you they have a Higher Education Loan Program (HELP), Student Start-up Loan (SSL), Trade Support Loan (TSL) or Financial Supplement debt on their Tax file number declaration or Withholding declaration , you must also withhold from the additional payment using the relevant HELP/SSL/TSL or SFSS tax tables. You calculate the amounts you need to withhold from additional payments for HELP, SSL, TSL and SFSS by using the same method you used to calculate the PAYG withholding amount from the additional payment. For example, if you calculate the amount to be withheld from the additional payment using Method A, use the same method to calculate the amounts to be withheld for HELP, SSL, TSL and SFSS purposes. How do you calculate withholding on the additional payment if it is calculated separately to the HELP, SSL, TSL and SFSS components? If you calculate withholding separately, you need to make sure that the withholding limit in Method A and Method B(ii) applies to the combined total calculated for the additional payment and the HELP, SSL, TSL and SFSS components. For example, at step 9 in Method A you must combine the amounts from the two separate calculations used for step 7 before comparing it to the amount calculated at step 8. Next step: You can use the following schedule that combine PAYG withholding with HELP, SSL, TSL and SFSS instead of repeating the calculation separately for each component: • Statement of formulas for calculating HELP, SSL, TSL and SFSS components • Statement of formulas for calculating HELP, SSL, TSL and SFSS components The results obtained when using the coefficients in the above schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. Either calculation is acceptable. Copies of all the tax tables are available, refer to Tax tables . Variations If your employee has a withholding variation in place for the current financial year, you use one of the following to work out the amount of withholding from additional payments: • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. If your employee had a withholding variation in place at the time the additional payment accrued but the withholding variation is no longer in effect when the additional payment is made, it does not apply when working out the amount to withhold. If you need help to determine whether to use a withholding variation to work out the amount to withhold from an additional payment, phone us on 1300 360 221. Leave without pay For the purposes of this table, any periods where your employee has taken leave without pay do not affect the calculations outlined in each of the methods. For example, for Method A and Method B(ii), you are still required at step 3 to apportion all additional payments made by the total number of pay periods in a financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Superannuation income streams To work out the amount you need to withhold from the taxable component of back payments of super income streams (pensions and annuities), including lump sum payments in arrears, use either Method A or B. Payment summaries You must record back payments on your employee's payment summary. What payment summary you use depends on whether the back payments relate to a superannuation income stream or previous period of assessable foreign service. Use: • PAYG payment summary - individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream for super income stream payments • PAYG payment summary - foreign employment for payments related to a previous period of assessable foreign service. • PAYG payment summary - individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream for super income stream payments • PAYG payment summary - foreign employment for payments related to a previous period of assessable foreign service. For more information about payment summaries, refer to PAYG payment summaries and guidelines . Completing the individual non-business payment summary For payments accrued in the current financial year include the total: • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. Salary and wage income accrued before the current financial year For each payment accrued in a prior financial year, but not more than 12 months before the date of payment include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Other amounts accrued before the current financial year 3 For each payment accrued in a prior financial year of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued in a prior financial year of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Employee letter You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. Completing the superannuation income stream payment summary For payments accrued in the current financial year, include: • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' For payments accrued prior to the current financial year, include: • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' Payee letter You must also provide your payee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. Completing the foreign employment payment summary For salary and wage payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued in a prior financial year, but not more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. Employee letter You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. | 3 Refer to Other payments you should use this schedule for: Examples Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,600 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,600 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $390 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,600 + $17 $1,617 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $396 6 Subtract the amount at step 2 from the amount at step 5. = $396 - $390 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,600 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $96 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,600 + $17 $1,617 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $97 6 Subtract the amount at step 2 from the amount at step 5. = $97 - $96 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $390 • HELP withholding on gross earnings in the current pay period = $96 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $850 ($390 + $96 + $312 + $52). Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,600 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,600 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $390 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,600 + $17 $1,617 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $396 6 Subtract the amount at step 2 from the amount at step 5. = $396 - $390 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,600 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $96 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,600 + $17 $1,617 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $97 6 Subtract the amount at step 2 from the amount at step 5. = $97 - $96 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $390 • HELP withholding on gross earnings in the current pay period = $96 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $850 ($390 + $96 + $312 + $52). Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. • PAYG withholding on gross earnings in the current pay period = $390 • HELP withholding on gross earnings in the current pay period = $96 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 Example 1 uses both: • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2018 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2018 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $217 4 Subtract the amount previously withheld for the period from the amount at step 3. = $217 - $183 $34 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $34. $272 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $217 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $217 + $272 $489 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. HELP component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $22 4 Subtract the amount previously withheld for the period from the amount at step 3. = $22 - $20 $2 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $16. $16 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $16 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $22 + $16 $38 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $22 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $16 The total PAYG withholding is $527 ($217 + $22 + $272 + $16). • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2018 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2018 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $217 4 Subtract the amount previously withheld for the period from the amount at step 3. = $217 - $183 $34 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $34. $272 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $217 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $217 + $272 $489 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. HELP component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $22 4 Subtract the amount previously withheld for the period from the amount at step 3. = $22 - $20 $2 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $16. $16 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $16 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $22 + $16 $38 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $22 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $16 The total PAYG withholding is $527 ($217 + $22 + $272 + $16). • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $22 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $16 Example 2 uses: • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2018 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2018 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2016, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2018. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 / 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $296 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 / 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $328 6 Subtract the amount at step 2 from the amount at step 5. = $328 - $296 $32 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $296 10 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 8) to the withholding on the gross earnings (step 9). = $832 + $296 $1,128 • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2018 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2018 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2016, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 10 November 2018. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 / 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $296 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 / 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $328 6 Subtract the amount at step 2 from the amount at step 5. = $328 - $296 $32 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $296 10 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 8) to the withholding on the gross earnings (step 9). = $832 + $296 $1,128 Example 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2017. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2017, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,800 to $5,600. His employer agreed that the increase would be backdated to 1 August 2017 and paid at the end of September 2018. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to August 2018) = $1,600 • a prior financial year (11 pay periods from 1 August 2017 to 30 June 2018) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,231 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,231 - $953 $278 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $278. $556 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). As Pablo has an accumulated Financial Supplement debt, his employer will need to calculate a withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $169 4 Subtract the amount previously withheld for the period from the amount at step 3. = $169 - $95 $74 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $74. $74 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). Method B(ii) - PAYG withholding component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,231 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,482 6 Subtract the amount at step 2 from the amount at step 5. = $1,482 - $1,231 $251 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $251 × 12 $3,012 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,012 - $0 $3,012 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $169 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $191 6 Subtract the amount at step 2 from the amount at step 5. = $191 - $169 $22 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $22 × 12 $264 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $264 - $0 $264 Withholding limit (including SFSS component) Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 47% $4,136 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. $3,276 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 Total PAYG withholding is $5,380 ($1,231 + $169 + $556 + $148 + $3,012 + $264). Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2017, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,800 to $5,600. His employer agreed that the increase would be backdated to 1 August 2017 and paid at the end of September 2018. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to August 2018) = $1,600 • a prior financial year (11 pay periods from 1 August 2017 to 30 June 2018) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,231 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,231 - $953 $278 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $278. $556 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). As Pablo has an accumulated Financial Supplement debt, his employer will need to calculate a withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $169 4 Subtract the amount previously withheld for the period from the amount at step 3. = $169 - $95 $74 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $74. $74 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). Method B(ii) - PAYG withholding component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,231 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,482 6 Subtract the amount at step 2 from the amount at step 5. = $1,482 - $1,231 $251 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $251 × 12 $3,012 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,012 - $0 $3,012 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $169 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $191 6 Subtract the amount at step 2 from the amount at step 5. = $191 - $169 $22 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $22 × 12 $264 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $264 - $0 $264 Withholding limit (including SFSS component) Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 47% $4,136 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. $3,276 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 Total PAYG withholding is $5,380 ($1,231 + $169 + $556 + $148 + $3,012 + $264). • the current financial year (2 pay periods from 1 July to August 2018) = $1,600 • a prior financial year (11 pay periods from 1 August 2017 to 30 June 2018) = $8,800. = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 Example 4 uses both: • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2018 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2018 - the calculations are made using scale 2, with tax-free threshold. • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2018 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2018 - the calculations are made using scale 2, with tax-free threshold. For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-90 of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an amount to an employee for unused leave on the termination of their employment or office. Unused leave payments on termination of employment or office include: • annual leave • holiday pay • leave loading • leave bonuses • long service leave. • annual leave • holiday pay • leave loading • leave bonuses • long service leave. Before calculating the amount to be withheld, you must work out if the payments are being made as a result of a genuine redundancy, invalidity or an early retirement scheme. For more information, refer to Withholding from unused leave payments on termination of employment . If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including unused leave payments on termination of employment. Working out the withholding amount When a TFN is provided The amount to withhold is calculated using the table below. If the post-17 August 1993 lump sum payment from normal termination is less than $300, you must withhold the lesser of the following: • the amount worked out using the table below • 32% of the payment. Withholding amounts for long service leave, annual leave and annual leave loading Payment type Reason Accrual dates Withholding rates Payment summary label Long service leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 32% A Annual leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A Annual leave loading Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A • the amount worked out using the table below • 32% of the payment. Rounding of withholding amounts Withholding amounts calculated by applying this table are rounded to the nearest dollar. Results ending in 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Marginal rate calculation To work out the marginal rate, you must: 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Normal gross earnings Normal gross earnings are all payments, except those relating to termination payments, received in the last full pay period of employment. This includes taxable allowances, overtime and bonuses. Therefore, your employee's normal gross earnings should be taken to be the earnings relating to the last full pay period worked. Where your employee's pay fluctuates significantly over a number of pay periods, we will accept an average of gross taxable earnings for the financial year to date over the number of pays received. Example The following example uses the Weekly tax table (NAT 1005) effective from 1 July 2018. Beth retires on 31 December 2018. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($1,155) $236 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50/52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at step 4 ($1,367) $310 6 Subtract the amount at step 1 from the amount at step 5 ($310 - $236) $74 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($74 x 52) $3,848 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,312 ($2,464 + $3,848). See Rounding of withholding amounts. The total amount to be withheld is then $6,548 ($236 withholding from normal earnings plus $6,312 withholding from long service leave). Example The following example uses the Weekly tax table (NAT 1005) effective from 1 July 2018. Beth retires on 31 December 2018. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $1,155. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($1,155) $236 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50/52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($1,155 + $212) $1,367 5 Work out the amount to be withheld from the amount at step 4 ($1,367) $310 6 Subtract the amount at step 1 from the amount at step 5 ($310 - $236) $74 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($74 x 52) $3,848 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,312 ($2,464 + $3,848). See Rounding of withholding amounts. The total amount to be withheld is then $6,548 ($236 withholding from normal earnings plus $6,312 withholding from long service leave). When a TFN has not been provided If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 47% from the payment. If your employee is a foreign resident who has not provided you with their TFN, you must withhold 45% from the payment. If your employee believes that for their circumstances the amount you withhold will be too much, they may apply for a variation to reduce the amount of withholding. For more information refer to Varying your PAYG withholding Tax file number declaration Any Tax file number declaration your employee provides while they were working for you will only be effective: • for the period that they were working for you • 12 months after you make the last payment. • for the period that they were working for you • 12 months after you make the last payment. The coefficients in this schedule should be used together with the Statement of formulas for calculating amounts to be withheld . For payments made from 1 July 2018 to 30 June 2019 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA. Using this schedule You should use this schedule if you develop your own payroll software package. Formulas and coefficients are used for calculating weekly withholding amounts for employees who have a: • Higher Education Loan Program (HELP) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debt • Financial Supplement (FS) debt. • Higher Education Loan Program (HELP) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debt • Financial Supplement (FS) debt. See also: • Our Tax withheld calculator can help you work out the correct amount of tax to withhold from payments to most employees. • You can download a printable version of Statement of formulas for calculating HELP, SSL, TSL and SFSS components (PDF, 729KB) . • Our Tax withheld calculator can help you work out the correct amount of tax to withhold from payments to most employees. • You can download a printable version of Statement of formulas for calculating HELP, SSL, TSL and SFSS components (PDF, 729KB) . Using a formula The withholding amounts for employees who have a HELP/SSL/TSL or Financial Supplement debt can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and component rates outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the weekly HELP/SSL/TSL or SFSS component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. • y is the weekly HELP/SSL/TSL or SFSS component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. HELP/SSL/TSL component rates Tax-free threshold claimed or foreign resident Weekly earnings - x $ Component rate - a % 0 - 998.99 - 999.00 - 1,109.99 2.0 1,110.00 - 1,235.99 4.0 1,236.00 - 1,362.99 4.5 1,363.00 - 1,433.99 5.0 1,434.00 - 1,541.99 5.5 1,542.00 - 1,669.99 6.0 1,670.00 - 1,757.99 6.5 1,758.00 - 1,933.99 7.0 1,934.00 - 2,060.99 7.5 2,061.00 and over 8.0 No tax-free threshold claimed Weekly earnings - x $ Component rate - a % 0 - 648.99 - 649.00 - 759.99 2.0 760.00 - 885.99 4.0 886.00 - 1,012.99 4.5 1,013.00 - 1,083.99 5.0 1,084.00 - 1,191.99 5.5 1,192.00 - 1,319.99 6.0 1,320.00 - 1,407.99 6.5 1,408.00 - 1,583.99 7.0 1,584.00 - 1,710.99 7.5 1,711.00 and over 8.0 SFSS component rates Tax-free threshold claimed or foreign resident Weekly earnings - x $ Component rate - a % 0 - 998.99 - 999.00 - 1,235.99 2.0 1,236.00 - 1,757.99 3.0 1,758.00 and over 4.0 No tax-free threshold claimed Weekly earnings - x $ Component rate - a % Weekly earnings - x $ Component rate - a % 0 - 648.99 - 649.00 - 885.99 2.0 886.00 - 1,407.99 3.0 1,408.00 and over 4.0 $ % Calculating fortnightly, monthly or quarterly withholding amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. When to work out the HELP/SSL/TSL component You will need to calculate the HELP/SSL/TSL component when your employee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question 'Do you have a Higher Education Loan Program (HELP), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $999 or more if paid weekly - $1,998 or more if paid fortnightly - $4,329 or more if paid monthly - $12,987 or more if paid quarterly. • answered yes to the question 'Do you have a Higher Education Loan Program (HELP), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $999 or more if paid weekly - $1,998 or more if paid fortnightly - $4,329 or more if paid monthly - $12,987 or more if paid quarterly. - $999 or more if paid weekly - $1,998 or more if paid fortnightly - $4,329 or more if paid monthly - $12,987 or more if paid quarterly. If your employee has not claimed the tax-free threshold, the HELP/SSL/TSL component is calculated on earnings of: • $649 or more if paid weekly • $1,298 or more if paid fortnightly • $2,812.33 or more if paid monthly • $8,437 or more if paid quarterly. • $649 or more if paid weekly • $1,298 or more if paid fortnightly • $2,812.33 or more if paid monthly • $8,437 or more if paid quarterly. You must withhold the HELP/SSL/TSL component from all your employee's earnings, including taxable allowances, bonuses and commissions. Examples 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. HELP/SSL/TSL component = $1,095.99 × 2% = $22.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 divided by two, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,177.99 × 4% = $47.00 rounded to the nearest dollar. Fortnightly HELP/SSL/TSL component = $94.00 ($47.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3/13, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,266.99 × 4.5% = $57.00 rounded to the nearest dollar. Monthly HELP/SSL/TSL component = $247.00 ($57.00 × 13/3, rounded to the nearest dollar). 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. HELP/SSL/TSL component = $1,095.99 × 2% = $22.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 divided by two, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,177.99 × 4% = $47.00 rounded to the nearest dollar. Fortnightly HELP/SSL/TSL component = $94.00 ($47.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3/13, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,266.99 × 4.5% = $57.00 rounded to the nearest dollar. Monthly HELP/SSL/TSL component = $247.00 ($57.00 × 13/3, rounded to the nearest dollar). When to work out the SFSS component You will need to calculate the SFSS component when your employee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question 'Do you have a Financial Supplement debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $999 or more if paid weekly - $1,998 or more if paid fortnightly - $4,329 or more if paid monthly - $12,987 or more if paid quarterly. • answered yes to the question 'Do you have a Financial Supplement debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $999 or more if paid weekly - $1,998 or more if paid fortnightly - $4,329 or more if paid monthly - $12,987 or more if paid quarterly. - $999 or more if paid weekly - $1,998 or more if paid fortnightly - $4,329 or more if paid monthly - $12,987 or more if paid quarterly. If your employee has not claimed the tax-free threshold, the SFSS component is calculated on earnings of: • $649 or more if paid weekly • $1,298 or more if paid fortnightly • $2,812.33 or more if paid monthly • $8,437 or more if paid quarterly. • $649 or more if paid weekly • $1,298 or more if paid fortnightly • $2,812.33 or more if paid monthly • $8,437 or more if paid quarterly. You must withhold the SFSS component from all your employee's earnings, including taxable allowances, bonuses and commissions. Examples 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,238.24. SFSS component = $1,238.99 × 3% = $37.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,311.59. Weekly equivalent of $2,311.59 = $1,155.99 ($2,311.59 divided by two, ignoring cents and adding 99 cents). Weekly SFSS component = $1,155.99 × 2% = $23.00 rounded to the nearest dollar. Fortnightly SFSS component = $46.00 ($23.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,689.21. Weekly equivalent of $5,689.21 = $1,312.99 ($5,689.21 × 3/13, ignoring cents and adding 99 cents). Weekly SFSS component = $1,312.99 × 3% = $39.00 rounded to the nearest dollar. Monthly SFSS component = $169.00 ($39.00 × 13/3, rounded to the nearest dollar). 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,238.24. SFSS component = $1,238.99 × 3% = $37.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,311.59. Weekly equivalent of $2,311.59 = $1,155.99 ($2,311.59 divided by two, ignoring cents and adding 99 cents). Weekly SFSS component = $1,155.99 × 2% = $23.00 rounded to the nearest dollar. Fortnightly SFSS component = $46.00 ($23.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,689.21. Weekly equivalent of $5,689.21 = $1,312.99 ($5,689.21 × 3/13, ignoring cents and adding 99 cents). Weekly SFSS component = $1,312.99 × 3% = $39.00 rounded to the nearest dollar. Monthly SFSS component = $169.00 ($39.00 × 13/3, rounded to the nearest dollar). Note: Do not withhold any amount for HELP/SSL/TSL or Financial Supplement debts from lump sum termination payments. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided at tax tables . The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Coefficients to work out the weekly amounts to withhold including the HELP/SSL/TSL component Your employee's total withholding, including the HELP/SSL/TSL component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/SSL/TSL debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/SSL/TSL component and one will not - for example, name one 'scale 2' and the other 'scale 22'. The HELP/SSL/TSL component does not apply if the employee has not provided a tax file number (TFN). For scales without the HELP/SSL/TSL component, refer to Statement of formulas for calculating amounts to be withheld . Where tax-free threshold not claimed in Tax file number declaration - Scale 1 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 72 0.1900 0.1900 361 0.2342 3.2130 649 0.3477 44.2476 760 0.3677 44.2476 886 0.3877 44.2476 932 0.3927 44.2476 1013 0.3900 41.7311 1084 0.3950 41.7311 1192 0.4000 41.7311 1320 0.4050 41.7311 1380 0.4100 41.7311 1408 0.4550 103.8657 1584 0.4600 103.8657 1711 0.4650 103.8657 3111 0.4700 103.8657 3111 & over 0.5500 352.7888 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 355 - - 422 0.1900 67.4635 528 0.2900 109.7327 711 0.2100 67.4635 999 0.3477 165.4423 1110 0.3677 165.4423 1236 0.3877 165.4423 1282 0.3927 165.4423 1363 0.3900 161.9808 1434 0.3950 161.9808 1542 0.4000 161.9808 1670 0.4050 161.9808 1730 0.4100 161.9808 1758 0.4550 239.8654 1934 0.4600 239.8654 2061 0.4650 239.8654 3461 0.4700 239.8654 3461 & over 0.5500 516.7885 Foreign residents - Scale 3 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 999 0.3250 0.3250 1110 0.3450 0.3250 1236 0.3650 0.3250 1363 0.3700 0.3250 1434 0.3750 0.3250 1542 0.3800 0.3250 1670 0.3850 0.3250 1730 0.3900 0.3250 1758 0.4350 77.8846 1934 0.4400 77.8846 2061 0.4450 77.8846 3461 0.4500 77.8846 3461 & over 0.5300 354.8077 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 999 0.3277 165.4423 1110 0.3477 165.4423 1236 0.3677 165.4423 1282 0.3727 165.4423 1363 0.3700 161.9808 1434 0.3750 161.9808 1542 0.3800 161.9808 1670 0.3850 161.9808 1730 0.3900 161.9808 1758 0.4350 239.8654 1934 0.4400 239.8654 2061 0.4450 239.8654 3461 0.4500 239.8654 3461 & over 0.5300 516.7885 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 713 0.3277 165.4423 891 0.3777 201.1048 999 0.3377 165.4425 1110 0.3577 165.4425 1236 0.3777 165.4425 1282 0.3827 165.4425 1363 0.3800 161.9810 1434 0.3850 161.9810 1542 0.3900 161.9810 1670 0.3950 161.9810 1730 0.4000 161.9810 1758 0.4450 239.8656 1934 0.4500 239.8656 2061 0.4550 239.8656 3461 0.4600 239.8656 3461 & over 0.5400 516.7887 Withholding amounts including the HELP/SSL/TSL component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and HELP/SSL/TSL tax tables. The differences result from the rounding of components. Coefficients to work out the weekly amounts to withhold including the SFSS component Your employee's total withholding, including the SFSS component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a Financial Supplement debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the SFSS component and one will not - for example, name one 'scale 2' and the other 'scale 22'. The SFSS component does not apply if the employee has not provided a tax file number (TFN). For scales without the SFSS component, refer to Statement of formulas for calculating amounts to be withheld . Where tax-free threshold not claimed in Tax file number declaration - Scale 1 WITH FS Debt Weekly earnings (x) less than $ a b 72 0.1900 0.1900 361 0.2342 3.2130 649 0.3477 44.2476 886 0.3677 44.2476 932 0.3777 44.2476 1380 0.3750 41.7311 1408 0.4200 103.8657 3111 0.4300 103.8657 3111 & over 0.5100 352.7888 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 WITH FS Debt Weekly earnings (x) less than $ a b 355 - - 422 0.1900 67.4635 528 0.2900 109.7327 711 0.2100 67.4635 999 0.3477 165.4423 1236 0.3677 165.4423 1282 0.3777 165.4423 1730 0.3750 161.9808 1758 0.4200 239.8654 3461 0.4300 239.8654 3461 & over 0.5100 516.7885 Foreign residents - Scale 3 WITH FS Debt Weekly earnings (x) less than $ a b 999 0.3250 0.3250 1236 0.3450 0.3250 1730 0.3550 0.3250 1758 0.4000 77.8846 3461 0.4100 77.8846 3461 & over 0.4900 354.8077 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 WITH FS Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 999 0.3277 165.4423 1236 0.3477 165.4423 1282 0.3577 165.4423 1730 0.3550 161.9808 1758 0.4000 239.8654 3461 0.4100 239.8654 3461 & over 0.4900 516.7885 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 WITH FS Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 713 0.3277 165.4423 891 0.3777 201.1048 999 0.3377 165.4425 1236 0.3577 165.4425 1282 0.3677 165.4425 1730 0.3650 161.9810 1758 0.4100 239.8656 3461 0.4200 239.8656 3461 & over 0.5000 516.7887 Note: Withholding amounts including the SFSS component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and SFSS tax tables. The differences result from the rounding of components. Coefficients to work out the weekly amounts to withhold including HELP/SSL/TSL and SFSS components Your employee's total withholding, including the HELP/SSL/TSL and SFSS components, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/SSL/TSL and Financial Supplement debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/SSL/TSL and SFSS components and one will not - for example, name one 'scale 2' and the other 'scale 22'. The HELP/SSL/TSL and SFSS components do not apply if the employee has not provided a tax file number (TFN). For scales without HELP/SSL/TSL and SFSS components, refer to Statement of formulas for calculating amounts to be withheld . Where tax-free threshold not claimed in Tax file number declaration - Scale 1 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 72 0.1900 0.1900 361 0.2342 3.2130 649 0.3477 44.2476 760 0.3877 44.2476 886 0.4077 44.2476 932 0.4227 44.2476 1013 0.4200 41.7311 1084 0.4250 41.7311 1192 0.4300 41.7311 1320 0.4350 41.7311 1380 0.4400 41.7311 1408 0.4850 103.8657 1584 0.5000 103.8657 1711 0.5050 103.8657 3111 0.5100 103.8657 3111 & over 0.5900 352.7888 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 355 - - 422 0.1900 67.4635 528 0.2900 109.7327 711 0.2100 67.4635 999 0.3477 165.4423 1110 0.3877 165.4423 1236 0.4077 165.4423 1282 0.4227 165.4423 1363 0.4200 161.9808 1434 0.4250 161.9808 1542 0.4300 161.9808 1670 0.4350 161.9808 1730 0.4400 161.9808 1758 0.4850 239.8654 1934 0.5000 239.8654 2061 0.5050 239.8654 3461 0.5100 239.8654 3461 & over 0.5900 516.7885 Foreign residents - Scale 3 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 999 0.3250 0.3250 1110 0.3650 0.3250 1236 0.3850 0.3250 1363 0.4000 0.3250 1434 0.4050 0.3250 1542 0.4100 0.3250 1670 0.4150 0.3250 1730 0.4200 0.3250 1758 0.4650 77.8846 1934 0.4800 77.8846 2061 0.4850 77.8846 3461 0.4900 77.8846 3461 & over 0.5700 354.8077 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 999 0.3277 165.4423 1110 0.3677 165.4423 1236 0.3877 165.4423 1282 0.4027 165.4423 1363 0.4000 161.9808 1434 0.4050 161.9808 1542 0.4100 161.9808 1670 0.4150 161.9808 1730 0.4200 161.9808 1758 0.4650 239.8654 1934 0.4800 239.8654 2061 0.4850 239.8654 3461 0.4900 239.8654 3461 & over 0.5700 516.7885 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 713 0.3277 165.4423 891 0.3777 201.1048 999 0.3377 165.4425 1110 0.3777 165.4425 1236 0.3977 165.4425 1282 0.4127 165.4425 1363 0.4100 161.9810 1434 0.4150 161.9810 1542 0.4200 161.9810 1670 0.4250 161.9810 1730 0.4300 161.9810 1758 0.4750 239.8656 1934 0.4900 239.8656 2061 0.4950 239.8656 3461 0.5000 239.8656 3461 & over 0.5800 516.7887 Withholding amounts including the HELP/SSL/TSL and SFSS components worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG, HELP/SSL/TSL and SFSS tax tables. The differences result from the rounding of components. Use for payments to low income aged persons and pensioners For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. See also: • Use the Withholding look-up tool to quickly work out the amount to withhold (XLSX, 56KB). • Use the Withholding look-up tool to quickly work out the amount to withhold (XLSX, 56KB). Using this schedule You should use this schedule if you make payments to: • seniors and pensioners who, at the end of the relevant financial year, are 65 years and six months of age or older (for example, to be eligible for the year ending 30 June 2019, an employee must be born on or before 31 December 1953). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. • seniors and pensioners who, at the end of the relevant financial year, are 65 years and six months of age or older (for example, to be eligible for the year ending 30 June 2019, an employee must be born on or before 31 December 1953). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. This schedule applies to weekly payments including: • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. This schedule can only apply if the employee has provided you with either: • a Withholding declaration answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners answering yes to questions 4, 5 and 6. • a Withholding declaration answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners answering yes to questions 4, 5 and 6. See also: • You can download a printable version of Tax table for seniors and pensioners (PDF, 723KB) (NAT 4466) in Portable Document Format (PDF). • For super income stream payments, you must also use Tax table for superannuation income streams to calculate withholding. • You can download a printable version of Tax table for seniors and pensioners (PDF, 723KB) (NAT 4466) in Portable Document Format (PDF). • For super income stream payments, you must also use Tax table for superannuation income streams to calculate withholding. Working out the withholding amount 1. Calculate your employee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from step 1 into the Withholding look-up tool (XLSX, 56KB), as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your employee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your employee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. Example An employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool (XLSX, 56KB). If the employee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). 1. Calculate your employee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from step 1 into the Withholding look-up tool (XLSX, 56KB), as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your employee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your employee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. Example An employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool (XLSX, 56KB). If the employee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). Calculating fortnightly or monthly withholding amounts First calculate the weekly equivalent of fortnightly or monthly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly or monthly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. Using a formula The withholding amounts shown in this schedule can be expressed in a mathematical form. You should read this section with Statement of formulas for calculating amounts to be withheld . If you have developed your own payroll software package, you can use the following formulas and the coefficients outlined below. The formulas comprise linear equations of the form y = ax - b, where: • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. If no TFN is provided, ignore cents when you calculate withholding amounts. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the withholding amounts obtained using the Withholding look-up tool (XLSX, 56KB). You should only use such software if it produces the exact amounts. Values of the coefficients a and b for each set of formulas Single Weekly earnings(x) less than a b $580 0.0000 0.0000 $620 0.1900 110.3481 $668 0.3150 187.9418 $711 0.4150 254.7841 $835 0.5527 352.7630 $963 0.4727 285.9214 $1,282 0.3477 165.4431 $1,730 0.3450 161.9808 $3,461 0.3900 239.8654 $3,461 & over 0.4700 516.7885 Illness-separated Weekly earnings(x) less than a b $561 0.0000 0.0000 $601 0.1900 106.6942 $668 0.3150 181.8841 $711 0.4150 248.7264 $835 0.5527 346.7053 $915 0.4727 279.8638 $1,282 0.3477 165.4431 $1,730 0.3450 161.9808 $3,461 0.3900 239.8654 $3,461 & over 0.4700 516.7885 Member of a couple Weekly earnings(x) less than a b $517 0.0000 0.0000 $557 0.1900 98.2712 $668 0.3150 167.9202 $711 0.4150 234.7625 $803 0.5527 332.7413 $835 0.4277 232.2846 $1,282 0.3477 165.4431 $1,730 0.3450 161.9808 $3,461 0.3900 239.8654 $3,461 & over 0.4700 516.7885 Medicare levy parameters Weekly earnings threshold 668 Weekly earnings shade-in threshold 835 Medicare levy family threshold 48,385 Weekly family threshold divisor 52 Additional child 3,406 Shading out point multiplier 0.1000 Shading out point divisor 0.0800 Weekly levy adjustment factor 668.4200 Medicare levy 0.0200 Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. When your employee has a HELP, SSL, TSL or Financial Supplement debt If your employee has a HELP, SSL, TSL or Financial Supplement debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Work it out To calculate additional withholding amounts for: • HELP, SSL or TSL debts - refer to HELP/SSL/TSL weekly tax table • Financial Supplement debts - refer to SFSS weekly tax table . • HELP, SSL or TSL debts - refer to HELP/SSL/TSL weekly tax table • Financial Supplement debts - refer to SFSS weekly tax table . Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information, refer to Withholding from allowances . Leave loading If you pay leave loading as a lump sum, you need to use Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to the earnings for that period to calculate withholding. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must give you a Withholding declaration. To work out your employee's annual tax offset entitlement into a weekly value, use the Ready reckoner for tax offsets. Deduct this amount from the amount shown in column 2, 3 or 4 of the Withholding look-up tool (XLSX, 56KB). Ready reckoner for tax offsets Tax offset entitlement - weekly value Amount claimed $ Weekly value $ 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - 20 - 30 1.00 40 1.00 50 1.00 57 1.00 60 1.00 70 1.00 80 2.00 90 2.00 100 2.00 200 4.00 300 6.00 338 6.00 400 8.00 500 10.00 600 11.00 700 13.00 800 15.00 850 16.00 900 17.00 1000 19.00 1100 21.00 1173 22.00 1200 23.00 1300 25.00 1400 27.00 1500 29.00 1600 30.00 1700 32.00 1750 33.00 1800 34.00 1900 36.00 2000 38.00 2500 48.00 2535 48.00 3000 57.00 If the exact tax offset amount claimed is not shown in the ready reckoner, you add the values for an appropriate combination. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Withholding declarations An employee can use the Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding. For more information on tax offsets, refer to Claiming tax offsets . Employees can also use a Withholding declaration to advise you of changes to their situation that may vary the amount you need to withhold. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt (or changes to them) • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt (or changes to them) • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Medicare levy adjustments To claim the Medicare levy adjustment (available to some low income earners with dependants), an employee must lodge a Medicare levy variation declaration with their Tax file number declaration. For instructions on how to work out the Medicare levy adjustment, refer to Medicare levy adjustment weekly tax table . For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(b) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you pay an individual an amount that is either: • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers for all payments made to them, including employment termination payments. See also: • Taxation of termination payments for information about ETPs for employers and employees. • Delayed termination payments • Taxation of termination payments for information about ETPs for employers and employees. • Delayed termination payments Employment termination payments An ETP is a lump sum payment you make: • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). ETPs include lump sum payments paid upon resignation, retirement or death. A payment from a super fund is not an ETP. A payment must generally be made within 12 months of termination to qualify as an ETP. A payment made outside 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. Tax treatment of ETPs ETPs can comprise of two different components: • a tax-free component • a taxable component. • a tax-free component • a taxable component. You only withhold tax from the taxable component. Depending on the type of ETP, the concessional tax treatment may be limited to the smaller of: • the ETP cap • the whole-of-income cap. • the ETP cap • the whole-of-income cap. The top rate of tax applies to amounts paid in excess of these caps. The ETP cap amount for the 2018-19 income year is $205,000. This amount is indexed annually. The whole-of-income cap amount for the 2018-19 income year is $180,000. This amount is not indexed. This cap is reduced by any other taxable income payments your employee receives in the income year - for example, salary or wages you have paid to your employee. In some cases, you may need to include an ETP in the taxable payments when working out the whole-of-income cap. The ETP payment summary has an ETP code that you use to describe the type of ETP and which cap has been applied to it. Find out about: • Payment summaries for more information about ETP codes • Taxation of termination payments • Payment summaries for more information about ETP codes • Taxation of termination payments ETP caps The following table lists the types of ETPs subject to withholding and the applicable cap for each type of payment. Applicable caps for ETPs subject to withholding Column 1 ETP cap only applies to: Column 2 Smaller of the ETP cap or whole-of-income cap applies to: a payment made under an early retirement scheme that exceeds the tax-free limit* (only the amount in excess of the limit is an ETP) a 'golden handshake' whether paid under: • contract • industrial award obligation • recognition of prior service a genuine redundancy payment that exceeds the tax-free base limit and for each complete year of service limit* (only the amount in excess of the limit is an ETP) a non-genuine redundancy payment a payment made because of the employee's permanent disability severance pay compensation payment for personal injury a gratuity compensation for unfair dismissal a payment in lieu of notice compensation for harassment a payment for unused sick leave compensation for discrimination a payment for unused rostered days off lump sum payments paid on the death of an employee. an ETP not covered in column 1. * The tax-free base limit for the 2018-19 income year is $10,399 plus $5,200 for each year of completed year of service. • contract • industrial award obligation • recognition of prior service * The tax-free base limit for the 2018-19 income year is $10,399 plus $5,200 for each year of completed year of service. For payments in column 2 both caps are considered and the smaller cap applies. Withholding will be made at the top rate of tax on the amount over the smallest cap. Find out about: • Working out the withholding amount • Working out the withholding amount Steps to work out smallest cap Follow these steps to work out the smaller of the ETP cap and whole-of-income cap. Step Action 1 Add up all taxable payments you made to your employee (excluding the ETP). 2 Subtract the step 1 result amount from $180,000. 3 The result from step 2 is the calculated whole-of-income cap. 4 Compare the calculated whole-of-income cap from step 3 and the ETP cap amount of $205,000 for 2018-19 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there have been multiple payments for the same termination). 5 If both caps are equal, use the whole-of-income cap. The smallest of the two caps at step 4 is the cap to apply to the ETP taxable component. Multiple payments for same termination For various reasons, ETPs may be made in more than one instalment. Payments made after the initial payment subject to the ETP cap, will attract a lower ETP cap. This is because the cap amount is reduced by the amount of all previous payments for the same termination. Lump sum payments that are not ETPs may also be subject to PAYG withholding. Use the applicable tax table to work out the amount to be withheld from these payments. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. See also: • Tax table for unused leave payments on termination of employment for unused annual leave, leave loading or long service leave payments. • Tax table for unused leave payments on termination of employment for unused annual leave, leave loading or long service leave payments. Death benefit ETPs A death benefit termination payment is received by a person after another person's death, in consequence of termination of the other person's employment. The amount you withhold depends on a number of factors including whether the payment is made: • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. Use table A to work out how much to withhold. Find out about: • Deceased estates and their tax obligations • Deceased estates and their tax obligations Working out the withholding amount An ETP can be made up of a tax-free component and taxable component. You must withhold an amount from the taxable component, including death benefit ETPs. Do not withhold from the tax-free component of the ETP. If your employee who is receiving an ETP has given you their tax file number (TFN) on a Tax file number declaration, use table A to work out how much to withhold. A Tax file number declaration remains effective for 12 months after you make the last payment to them. Withholding amounts calculated by applying table A are rounded to the nearest dollar. Results ending in 50 cents are rounded upwards. If the payment is to be made to a foreign resident you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found at Australian Tax Treaties . If the ETP is assessable only in the other country because of the treaty, then no withholding is required. If a foreign resident's ETP is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in table A to exclude the Medicare levy of 2%. Find out about: • Taxation of termination payments for information about ETP components. • Tax file number declaration • What are tax treaties? • Taxation of termination payments for information about ETP components. • Tax file number declaration • What are tax treaties? When a TFN has not been provided You must withhold 47% from the taxable component of an ETP you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Examples Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing result from step 2 against ETP cap amount of $205,000. Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts above the whole-of-income cap of $96,000. As whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines smallest cap by comparing result from step 2 against ETP cap amount of $205,000. Whole-of- income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 x 32%) plus $9,400 ($20,000 x 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit* as $4,279. This is calculated as follows: $40,678 less $36,399 due to the 5 years of service [$10,399 base limit plus $26,000 (5 x $5,200)]. The amount of $4,279 is an ETP. Using table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $1,369 (32% of $4,279). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines smallest cap by comparing result from step 2 against ETP cap of $200,721 (ETP cap $205,000 for 2018-19 less the $4,279 ETP). Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $1,369 from the $4,279 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. * For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Table A: Withholding rates for ETPs Income component derived by your employee in the income year Age of person at the end of the income year that the payment is received Component subject to PAYG withholding Rate of withholding Cap to apply Life benefit ETP - taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Under preservation age Up to the ETP cap amount 32% ETP cap Preservation age or over Up to the ETP cap amount 17% ETP cap All ages Amount above the ETP cap amount 49% ETP cap Life benefit ETP - taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Under preservation age Up to the relevant cap amount 32% Smallest of ETP cap and whole-of-income cap Preservation age or over Up to the relevant cap amount 17% Smallest of ETP cap and whole-of-income cap All ages Amount above the relevant cap amount 49% Smallest of ETP cap and whole-of-income cap Death benefit ETP paid to non-dependants - taxable component All ages Up to the ETP cap amount 32% ETP cap Amount above the ETP cap amount 49% ETP cap Death benefit ETP paid to dependants - taxable component All ages Up to the ETP cap amount Nil ETP cap Amount above the ETP cap amount 49% ETP cap Death benefit ETP paid to a trustee of a deceased estate Nil Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing result from step 2 against ETP cap amount of $205,000. Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts above the whole-of-income cap of $96,000. As whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines smallest cap by comparing result from step 2 against ETP cap amount of $205,000. Whole-of- income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,000 from Chris's ETP of $130,000. This is $25,600 ($80,000 x 32%) plus $9,400 ($20,000 x 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit* as $4,279. This is calculated as follows: $40,678 less $36,399 due to the 5 years of service [$10,399 base limit plus $26,000 (5 x $5,200)]. The amount of $4,279 is an ETP. Using table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $1,369 (32% of $4,279). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines smallest cap by comparing result from step 2 against ETP cap of $200,721 (ETP cap $205,000 for 2018-19 less the $4,279 ETP). Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $1,369 from the $4,279 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. * For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Additional information The ETP cap amount for the 2018-19 income year is $205,000. The amount is indexed annually. The whole-of-income cap amount for the 2018-19 income year and future years is $180,000. This amount is not indexed. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, phone us on 13 10 20. If an ETP will be paid to the trustee of a deceased estate, no amount should be withheld. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Delayed termination payments Generally, a payment must be made within 12 months of termination to qualify as an ETP. A payment made after 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. A delayed termination payment is not treated as an ETP. It must be reported in 'Gross payments' in the employee's PAYG payment summary - individual non-business. When a TFN is provided If your employee has given you their TFN, withhold an amount equal to 32% from the payment. Withholding amounts are rounded to the nearest dollar once calculated. Results ending in 50 cents are rounded to the next higher dollar. When a TFN has not been provided You must withhold 47% from the payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Preservation age The withholding amount varies depending on whether the employee has reached their preservation age by the end of the income year in which when the payment is made. Preservation age is determined using your employee's date of birth. For example, if your employee was born on 1 October 1962, they will reach their preservation age of 58 on 1 October 2018 for the 2018-19 income year. The table below will help with this: Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Payment summaries You must provide your employee with one or more PAYG payment summary - employment termination payment forms within 14 days of making an ETP. The payment summary now includes an ETP code that you use to describe the type of payment, and determines which cap, ETP cap or whole-of-income cap is applied. Below is a table showing the type of ETPs and which code applies: Life benefit ETP Code Description R ETP because of: • early retirement scheme • genuine redundancy • invalidity compensation for: • personal injury • unfair dismissal • harassment • discrimination O Other ETP not described by R, for example, golden handshake, gratuity, payment in lieu of notice, payment for unused sick leave, payment for unused rostered days off. • early retirement scheme • genuine redundancy • invalidity compensation for: • personal injury • unfair dismissal • harassment • discrimination • personal injury • unfair dismissal • harassment • discrimination Multiple payments for same termination Code Description S This is a code R payment. You made one of the following payments to your employee in a previous income year for the same termination: a code R payment a code O payment a transitional termination payment P This is a code O payment and you made one of the following payments to your employee in a previous income year for the same termination: a code R payment a code O payment a transitional termination payment. a code R payment a code O payment a transitional termination payment a code R payment a code O payment a transitional termination payment. Death benefit ETP Code Description D Death benefit ETP paid to a dependant of the deceased B Death benefit ETP paid to a non-dependant of the deceased. You made a termination payment to the non-dependant in a previous income year for the same termination N Death benefit ETP paid to a non-dependant of the deceased T Death benefit ETP paid to a trustee of the deceased estate. Transitional termination payments were certain ETPs paid to an employee under an employment contract entered into before 10 May 2006. They were taxed concessionally if paid before 1 July 2012. Find out about: • PAYG payment summaries and guidelines - payment summaries can also be printed using software that conforms with ATO reporting specifications • Software developers homepage for more details and reporting specifications • Taxation of termination payments for information about transitional ETPs. • PAYG payment summaries and guidelines - payment summaries can also be printed using software that conforms with ATO reporting specifications • Software developers homepage for more details and reporting specifications • Taxation of termination payments for information about transitional ETPs. For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(a) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you make a super lump sum payment to an individual. This schedule also provides information on the withholding requirements when an untaxed element of super interest is rolled over. Super lump sums A super lump sum payment includes a: • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). A super lump sum may be paid from a super fund, approved deposit fund (ADF) or a retirement savings account (RSA). Components of a super lump sum Before you can work out the withholding amount, you must calculate the components of the super lump sum. A super lump sum may have two components: • a tax-free component • a taxable component which can include an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • a tax-free component • a taxable component which can include an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). You do not withhold from the tax-free component. Working out the withholding amount You must calculate the amount to withhold by applying the rates set out in table A if your payee: • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. These rates include the Medicare levy of 2%. If the payment is to be made to a foreign resident you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found in the Australian Tax Treaties table. If, because of the treaty, the super lump sum is assessable only in the other country, then no withholding is required. If a foreign resident's super lump sum is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in table A to exclude the Medicare levy of 2%. Different withholding rates apply for temporary residents who request a departing Australia superannuation payment. Phone us on 13 10 20 or follow the link below. Find out more: • Australian Tax Treaties • Departing Australia superannuation payment • Australian Tax Treaties • Departing Australia superannuation payment Payments not subject to PAYG withholding The following super lump sums are not subject to PAYG withholding: • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. When a TFN has not been provided Different withholding rates apply where the payee of the super lump sum has not provided you with their TFN before the payment is made. Paid to an Australian resident • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). Paid to a foreign resident Check if there is a tax treaty with the payee's country of residence. If the super lump sum is assessable in the other country, no withholding is required. If the super lump sum is assessable in Australia, use the following withholding rates: • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. Find out about: • What are tax treaties? • What are tax treaties? Rollovers If the person entitled to receive the super lump sum asks you to roll over their benefit, you are generally not required to withhold from any of the rolled-over amount. However, if the rollover benefit consists of an untaxed element that exceeds the untaxed plan cap you are required to withhold at the following rates: • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 49%. • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 49%. A super lump sum death benefit cannot be rolled over - whether paid to dependants or non-dependants. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.550 million which consists wholly of an untaxed element. The untaxed plan cap amount for 2018-19 is $1.490 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,480,000 (no withholding required) • above the untaxed plan cap = $70,000 ($1,550,000 - $1,480,000) • from $70,000 = $32,900 ($70,000 x 47%). The net rollover of $1,517,100 ($1,550,000 - $32,900) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. You are also required to provide a statement to the member with 30 days of the rollover. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.550 million which consists wholly of an untaxed element. The untaxed plan cap amount for 2018-19 is $1.490 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,480,000 (no withholding required) • above the untaxed plan cap = $70,000 ($1,550,000 - $1,480,000) • from $70,000 = $32,900 ($70,000 x 47%). The net rollover of $1,517,100 ($1,550,000 - $32,900) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. You are also required to provide a statement to the member with 30 days of the rollover. • up to the untaxed plan cap = $1,480,000 (no withholding required) • above the untaxed plan cap = $70,000 ($1,550,000 - $1,480,000) • from $70,000 = $32,900 ($70,000 x 47%). Find out about: • SuperStream • Untaxed plan cap • SuperStream • Untaxed plan cap Table A: Withholding rates for super lump sums Type of payment and tax component Age of person at the date the payment is received Amount subject to PAYG withholding Rate of withholding Member benefit - taxed element of the taxable component Under preservation age Whole amount 22% Preservation age to 59 years Amount up to low rate cap Nil Amount above the low rate cap 17% 60 years and above Whole amount Nil Member benefit - untaxed element of the taxable component Under preservation age Amount up to untaxed plan cap 32% Amount above untaxed plan cap 49% Preservation age to 59 years Amount up to low rate cap 17% Amount above the low rate cap up to the untaxed plan cap 32% Amount above untaxed plan cap 49% 60 years and above Amount up to untaxed plan cap 17% Amount above untaxed plan cap 49% Member benefit - total of preserved benefits is less than $200 Any age Nil - amount is non-assessable, non-exempt income N/A Member benefit - terminal medical condition payment Any age Nil - amount is non-assessable, non-exempt income N/A Death benefit paid to a dependant - taxed and untaxed elements of the taxable component Any age Nil - amount is non-assessable, non-exempt income N/A Death benefit paid to a non-dependant - taxed element of the taxable component Any age Whole amount 17% Death benefit paid to a non-dependant - untaxed element of the taxable component Any age Whole amount 32% Death benefit paid to the trustee of the deceased estate Any age None Nil non-assessable, non-exempt income non-assessable, non-exempt income non-assessable, non-exempt income Additional information Low rate cap: For the 2018-19 income year, the low rate cap is $205,000 and is indexed annually. The low rate cap is: • in relation to super lump sums paid to an individual who has reached their preservation age, the maximum amount of the taxable component that is allowed the lowest rate of tax • a lifetime limit • allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. • in relation to super lump sums paid to an individual who has reached their preservation age, the maximum amount of the taxable component that is allowed the lowest rate of tax • a lifetime limit • allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. Untaxed plan cap: For the 2018-19 income year, the untaxed plan cap is $1,480,000 and is indexed annually. For the low rate cap or the untaxed plan cap in prior years, phone us on 13 10 20 or visit Super . Lump sum less than $200: There is no withholding required from the whole amount if it is paid by a regulated super fund, complying ADF or RSA provider as a super lump sum and it is the payee's entire benefit. A terminal medical condition exists if: • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. The certification period is 24 months from the date of certification. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning defined in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning defined in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, phone us on 13 10 20. Rounding of withholding amounts Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Example: Super lump sum made by a super provider from a taxed element. Heather and Dean are members of the AAFund super fund. They are 59 and 61 years old respectively. They have decided to retire and take some of their super as a lump sum. The preservation age for both of them is 55. According to their entitlements, Heather and Dean will both receive a super lump sum of $250,000 from AAFund. Each super lump sum has a tax-free component of $30,000 and a taxable component of $220,000. Heather and Dean have previously provided their respective TFNs to AAFund. AAFund does not need to withhold from the tax-free component of $30,000, but must withhold an amount from the taxable component of $220,000. The taxable component of the super lump sum paid by AAFund is wholly made up of taxed elements. Amount to withhold for Heather: As Heather is over her preservation age but is still under 60, she is entitled to the low rate cap. a. Amount up to low rate cap = $205,000 (2018-19 income year cap amount) b. Amount above low rate cap = $15,000 ($220,000 - $205,000) c. Amount to withhold from $15,000 = $2,550 (17% of $15,000) Note: The low rate cap is indexed annually. Amount to withhold for Dean: As Dean is over 60 years old, no part of his super lump sum payment is subject to withholding. Example: Super lump sum made by a super provider from a taxed element. Heather and Dean are members of the AAFund super fund. They are 59 and 61 years old respectively. They have decided to retire and take some of their super as a lump sum. The preservation age for both of them is 55. According to their entitlements, Heather and Dean will both receive a super lump sum of $250,000 from AAFund. Each super lump sum has a tax-free component of $30,000 and a taxable component of $220,000. Heather and Dean have previously provided their respective TFNs to AAFund. AAFund does not need to withhold from the tax-free component of $30,000, but must withhold an amount from the taxable component of $220,000. The taxable component of the super lump sum paid by AAFund is wholly made up of taxed elements. Amount to withhold for Heather: As Heather is over her preservation age but is still under 60, she is entitled to the low rate cap. a. Amount up to low rate cap = $205,000 (2018-19 income year cap amount) b. Amount above low rate cap = $15,000 ($220,000 - $205,000) c. Amount to withhold from $15,000 = $2,550 (17% of $15,000) Note: The low rate cap is indexed annually. Amount to withhold for Dean: As Dean is over 60 years old, no part of his super lump sum payment is subject to withholding. a. Amount up to low rate cap = $205,000 (2018-19 income year cap amount) b. Amount above low rate cap = $15,000 ($220,000 - $205,000) c. Amount to withhold from $15,000 = $2,550 (17% of $15,000) Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1962, they will reach their preservation age of 58 on 1 October 2018. The table below will help with this: Preservation age Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Payment summaries You must provide a PAYG payment summary - superannuation lump sum to the recipient of the super lump sum within 14 days of making a lump sum payment. Payment summaries can also be printed using software that conforms to ATO reporting specifications. For information and reporting specifications visit Software developers . For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(a) of Schedule 1 to the TAA. Using this schedule You should use this schedule if you make a payment of a super income stream, including a: • account-based super income streams - including death benefit income streams • capped defined benefit income streams - including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams • account-based super income streams - including death benefit income streams • capped defined benefit income streams - including death benefit income streams • transition to retirement income streams • temporary or permanent disability super income streams Super income streams A super income stream is a series of regular payments from a superannuation provider when the payee has satisfied a condition of release. These regular payments can be paid weekly, fortnightly, monthly, quarterly, or annually. A super income stream may be: • an account-based super income stream • a capped defined benefit income stream which include a - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017. • an account-based super income stream • a capped defined benefit income stream which include a - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017. - lifetime pension, regardless of when it started - lifetime annuity that existed prior to 1 July 2017 - life expectancy pension or annuity that existed prior to 1 July 2017 - market-linked pension or annuity, that existed prior to 1 July 2017. Note: a commutation of an income stream is not a super income stream payment. It is a super lump sum. Defined benefit income cap The general defined benefit income cap is $100,000 and is subject to indexation. The defined benefit income cap may be reduced below $100,000, depending on the payee's circumstances. See also: • Conditions of release • Taxation Ruling TR 2013/5: When a super income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums • Super changes • Super changes for APRA-regulated funds • Varying your PAYG withholding • Conditions of release • Taxation Ruling TR 2013/5: When a super income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums • Super changes • Super changes for APRA-regulated funds • Varying your PAYG withholding Components of a super income stream Before you can work out the withholding amount, you must calculate the components of the super income stream. A super income stream may have two components: • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • the tax-free component • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • the tax-free component - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% for residents, and 45% for foreign residents, if a super income stream payment is made to your payee and they: • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN or have made an enquiry with us. • have not quoted their TFN • have not claimed an exemption from quoting their TFN • have not advised you they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. When not to apply the no-TFN withholding rate Do not apply the no-TFN withholding rate: • to the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years old or over and the total of these amounts is below their defined benefit income cap • to the taxed element of an account-based super income stream where the payee is 60 years or over. • to the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years old or over and the total of these amounts is below their defined benefit income cap • to the taxed element of an account-based super income stream where the payee is 60 years or over. In these circumstances no withholding is required. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Example: Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate. Working out the withholding amount Factors to consider when working out the withholding amount include: • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the Cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the super income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the payee is receiving a disability super income stream • whether the super income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • the type of super income stream • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the Cap) • whether the defined benefit income cap should be reduced • whether the income stream is a super death benefit income stream. Payments to Australian residents This schedule is divided into five parts. The amount required to be withheld from a super income stream is dependent on the type of super income stream you pay. • Account-based super income stream - use part A • Capped defined benefit income stream and - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a death benefit (reversionary) capped defined benefit income stream and the deceased was 60 years old or older at the time of death - use part E • Account-based super income stream - use part A • Capped defined benefit income stream and - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a death benefit (reversionary) capped defined benefit income stream and the deceased was 60 years old or older at the time of death - use part E - payee is under 60 years old at any time during the financial year, including • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A (Note: where the payee turns 60 during the year you will need to complete part E for post 60 income stream payments) - payee turns 60 years old during the financial year or starts their super income stream part way through the year at age 60 or older - use part E for post 60 income stream payments. - payee is 60 years old or over for the full financial year • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D - payee is under 60 years old, and is in receipt of a death benefit (reversionary) capped defined benefit income stream and the deceased was 60 years old or older at the time of death - use part E • disability super income streams • death benefit (including reversionary) income streams where the deceased was aged less than 60 - use part A • a taxable component - taxed element and or a tax-free component - use part B • a taxable component - untaxed element only - use part C • a mixture of the above components - use part D Payments to foreign residents If the super income stream is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. If the super income stream is assessable in the other country because of the treaty, no withholding is required. If a foreign resident's super income stream is assessable in Australia, you are required to withhold from the payment. See also: • The full list of Australian Tax Treaties , as maintained by Treasury • What are tax treaties? • The full list of Australian Tax Treaties , as maintained by Treasury • What are tax treaties? Rounding of withholding amounts Ignore any cents in an income stream before using any of the steps in this schedule to calculate withholding. Withholding amounts calculated using the steps are rounded to the nearest dollar. Results ending in exactly 50 cents are rounded to the next highest dollar. Do this rounding directly - do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Part A Use this part where the payee is: • below 60 years of age and is receiving a super income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. • below 60 years of age and is receiving a super income stream • 60 years of age or over and is receiving a super income stream that is not a capped defined benefit income stream with an untaxed element. Note: if the payee turns 60 during the financial year and is in receipt of a capped defined benefit income stream, then you will also need to complete part E for post 60 income stream payments. Taxable component contains taxed and untaxed elements Step 1: Use the following table to work out which elements of the taxable component withholding applies to. How to apply withholding when taxable component contains untaxed element Age of the payee Taxable component of super income stream contains Withholding applies to the following elements(s) Untaxed element Taxed element Below 60 Yes Yes Sum of untaxed and taxed elements Below 60 No Yes Taxed element Any age Yes No Untaxed element Note: Do not withhold where the payee is receiving an account-based super income stream with a taxed element and tax-free component and is aged 60 years or older. Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the period the super income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees aged 60 years and over may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 1. Step 3 Some payees may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super income stream - taxable component Age Tax offset Below preservation age Nil Preservation age to below 60 years Taxed element × 15% Untaxed element - Nil 60 years or over Untaxed element x 10% Disability super income stream - taxable component Age Tax offset Below preservation age Taxed element × 15% Untaxed element - Nil Preservation age to below 60 years Taxed element × 15% Untaxed element - Nil 60 years or over Untaxed element x 10% Untaxed element - Nil Untaxed element - Nil Untaxed element - Nil Step 4: For some payees, the application of the offset from step 3 leads to under withholding for their Medicare levy. An offset adjustment is required where the tax offset calculated in step 3 is great than zero. Use the applicable formulas below to calculate the offset adjustment amount. You will need to calculate the weekly equivalent of the taxable component or untaxed element if making fortnightly, monthly or quarterly payments. If an offset adjustment is not required to set the offset adjustment to zero. Adjustment amounts per taxable component amount Equivalent amount (on a weekly basis) Offset adjustment amount Under 60 years of age 60 years of age or over Less than the Medicare levy threshold for singles Nil Nil Greater than the Medicare levy threshold for singles, but less than the Medicare levy shade out point (SOP) for singles (Taxable component - Medicare levy threshold for singles) x 0.10 (Untaxed element - Medicare levy threshold for singles) x 0.10 Greater than or equal to the Medicare levy SOP for singles, but less than $934 Taxable component x 0.02 Untaxed element x 0.02 Greater than $933 Nil Nil Medicare levy parameters are contained in Statement of formulas for calculating amounts to be withheld . Step 5: Calculate the notional amount to withhold by first subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Notional amount to withhold = withholding amount - tax offset Notional amount to withhold = withholding amount - tax offset Then compare the notional amount to withhold with the offset adjustment amount calculated at step 4. If the notional amount to withhold is: • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. Tax-free component If the super income stream is being paid to a payee under 60, you do not need to consider their tax-free component when calculating their withholding. Example This example uses the PAYG withholding tax tables that apply from 1 July 2018. Case A: Payee is under 60 years old Maree, 57, receives a fortnightly super income stream of $1,200 comprising: • a tax-free component of $300 • a taxable component - taxed element of $900. Maree's preservation age is 57. Step 1: Maree is 57 years old therefore withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $42, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $844 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,056 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) x 0.10 = ($900 - $844) x 0.10 = $5.60 = $6 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $6 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($42 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 3). That is: Notional withholding amount = $42 - $135 = -$93 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $6. This is the offset adjustment amount which will cover the Medicare levy payable. Example This example uses the PAYG withholding tax tables that apply from 1 July 2018. Case A: Payee is under 60 years old Maree, 57, receives a fortnightly super income stream of $1,200 comprising: • a tax-free component of $300 • a taxable component - taxed element of $900. Maree's preservation age is 57. Step 1: Maree is 57 years old therefore withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $42, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $844 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,056 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) x 0.10 = ($900 - $844) x 0.10 = $5.60 = $6 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $6 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($42 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 3). That is: Notional withholding amount = $42 - $135 = -$93 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $6. This is the offset adjustment amount which will cover the Medicare levy payable. • a tax-free component of $300 • a taxable component - taxed element of $900. Part B Use this part if the payee is receiving a capped defined benefit income stream during the year and is: • 60 years old or over and • their super income stream is made up of - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. • 60 years old or over and • their super income stream is made up of - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. - tax-free component - taxable component - taxed element - tax-free component and the taxable component - taxed element. Withholding steps Step 1: Convert the super income stream compnents the payee received the period to an annualised amount and use the following table to work out whether withholding applies, and if so, what amount it applies to. Income stream components Does withholding apply? Sum of the annualised tax-free component and taxed element is less than the Cap No withholding applies. No further steps are necessary. Sum of the annualised tax-free component and taxed element is greater than the Cap Withholding applies to 50% of the amount over the Cap. Go to step 2. Step 2: Calculate the weekly, fortnightly or monthly equivalent of the amount from step one in excess of the Cap. For example, if you pay the payee weekly divide the excess by 52. If you pay fortnightly divide the excess by 26. If you pay monthly divide the excess by 12 (ignore cents in the result). Step 3: Divide the amount calculated at step 2 by two (ignore cents in the result). Step 4: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 3. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. These examples use the PAYG withholding tax tables that apply from 1 July 2018. Case B(i): Capped defined benefit income stream where the annual entitlement is under the Cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising of: • a tax-free component of $200 • a taxable component - taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $100,000. As Courtney is over 60 years old and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $100,000 for the income year, no withholding is required. Case B (ii): Capped defined benefit income stream where the annual entitlement exceeds the Cap Bill, 63, receives a fortnightly capped defined benefit income stream of $5,550 comprising of: • a tax-free component of $550 • a taxable component - taxed element of $5,000. Bill is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap Step 1 The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $14,300 and annualised taxed element of $130,000 totalling $144,300 which is greater than the defined benefit income cap of $100,000. Withholding applies to 50% of the amount over the Cap. Go to step 2. Step 2 Calculate the fortnightly equivalent of the amount in excess of the Cap. $144,300 - $100,000 = $44,300 Bill is paid fortnightly, therefore: $44,300/ 26 = $1,703 (ignoring cents) Step 3 Divide the amount calculated at step 2 by two. $1,703/ 2 = $851 (ignoring cents) Step 4 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 3. As Bill has claimed the tax -free threshold the withholding amount is $28. Case B(i): Capped defined benefit income stream where the annual entitlement is under the Cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising of: • a tax-free component of $200 • a taxable component - taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $100,000. As Courtney is over 60 years old and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $100,000 for the income year, no withholding is required. • a tax-free component of $200 • a taxable component - taxed element of $1,800. Case B (ii): Capped defined benefit income stream where the annual entitlement exceeds the Cap Bill, 63, receives a fortnightly capped defined benefit income stream of $5,550 comprising of: • a tax-free component of $550 • a taxable component - taxed element of $5,000. Bill is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap Step 1 The annual equivalent of Bill's fortnightly capped defined benefit income stream is made up of an annualised tax-free component of $14,300 and annualised taxed element of $130,000 totalling $144,300 which is greater than the defined benefit income cap of $100,000. Withholding applies to 50% of the amount over the Cap. Go to step 2. Step 2 Calculate the fortnightly equivalent of the amount in excess of the Cap. $144,300 - $100,000 = $44,300 Bill is paid fortnightly, therefore: $44,300/ 26 = $1,703 (ignoring cents) Step 3 Divide the amount calculated at step 2 by two. $1,703/ 2 = $851 (ignoring cents) Step 4 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 3. As Bill has claimed the tax -free threshold the withholding amount is $28. • a tax-free component of $550 • a taxable component - taxed element of $5,000. Part C Use this part if the payee is receiving a capped defined benefit income stream and: • is 60 years old or over, and • their income stream is only made up of a taxable component - untaxed element. • is 60 years old or over, and • their income stream is only made up of a taxable component - untaxed element. Withholding steps Step 1: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to this pay period's taxable component - untaxed element. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 2. Step 2: Determine the tax offset for the payment Convert the untaxed element payee received this period to an annualised amount. Use the following table to work out the amount of tax offset that applies. Untaxed element - annualised amount Tax offset Equal to or greater than the Cap Tax offset is capped at 10% of the Cap. Less than the Cap Tax offset is calculated at 10% of the untaxed element. Step 3: If the annualised amount from step 2 is less than the Cap then: Tax offset = Untaxed element for the payment x 10% Tax offset = Untaxed element for the payment x 10% If the annualised amount from step 2 is greater than the cap then the annual tax offset is capped at 10% of the cap. Therefore, the tax offset for the payment is reduced to the weekly, fortnightly or monthly equivalent of the capped tax offset amount. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Example: Case C: Capped defined benefit income stream comprised of a taxable component - untaxed element only This example uses the PAYG withholding tax tables that apply from 1 July 2018. Vera, 68, receives a weekly super income stream of $2,000 comprised only of a taxable component - untaxed element. Step 1 Using the Weekly tax table , the withholding amount relevant to the taxable component - untaxed element for $2,000 is $541 (Vera has claimed the tax-free threshold). Step 1 The annual equivalent of Vera's weekly super income stream ($2,000 x 52 = $104,000) is greater than the defined benefit income cap of $100,000. Therefore, Vera's tax offset is capped at $10,000 for the income year. Step 3 As Vera is over 60 years old she is eligible for a 10% tax offset of the untaxed element. The tax offset amount is capped at $10,000. This weekly offset amount exceeds this cap ($200 x 52 = $10,400). Therefore, the tax offset is reduced to the weekly equivalent of the $10,000 annual capped amount. Weekly tax offset = $10,000 / 52 = $192 (ignore cents) Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount - tax offset = $541 - $192 = $349 Example: Case C: Capped defined benefit income stream comprised of a taxable component - untaxed element only This example uses the PAYG withholding tax tables that apply from 1 July 2018. Vera, 68, receives a weekly super income stream of $2,000 comprised only of a taxable component - untaxed element. Step 1 Using the Weekly tax table , the withholding amount relevant to the taxable component - untaxed element for $2,000 is $541 (Vera has claimed the tax-free threshold). Step 1 The annual equivalent of Vera's weekly super income stream ($2,000 x 52 = $104,000) is greater than the defined benefit income cap of $100,000. Therefore, Vera's tax offset is capped at $10,000 for the income year. Step 3 As Vera is over 60 years old she is eligible for a 10% tax offset of the untaxed element. The tax offset amount is capped at $10,000. This weekly offset amount exceeds this cap ($200 x 52 = $10,400). Therefore, the tax offset is reduced to the weekly equivalent of the $10,000 annual capped amount. Weekly tax offset = $10,000 / 52 = $192 (ignore cents) Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 1). Amount to withhold = withholding amount - tax offset = $541 - $192 = $349 Part D Use this part where the payee is receiving a capped defined benefit income stream and: • is 60 years old or over, and • their income stream is made up of one or more of - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. • is 60 years old or over, and • their income stream is made up of one or more of - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. - tax-free component and/or taxable component - taxed element - taxable component - untaxed element. Withholding steps Work out the amount subject to withholding Step 1: Convert all of the components of the whole income stream the payee received during this period to an annualised amount. Then add together all the annualised components that make up the income stream to determine whether you go to step 2 or part C. Income stream components Sum of components Next step Tax-free Taxed element Untaxed element Yes Yes Yes Equal to or greater than the Cap Go to step 2 Yes Yes Yes Less than the Cap Go to part C (untaxed component) Step 2: Add the annualised tax-free component and annualiesed taxed element. Subtract the cap from this amount. If this is less than the cap, go to step 5. Step 3: Calculate the weekly, fortnightly or monthly equivalent of the amount at step 2. For example, if you pay the payee weekly divide the excess by 52. If you pay fortnightly divide the excess by 26. If you pay monthly divide the excess by 12 (ignore cents in the result). Step 4: Divide the amount calculated at step 3 by two (ignore cents in the result). The result is the amount subject to withholding. Step 5: Calculate the weekly, fortnightly or monthly equivalent of the untaxed element and add this to the amount calculated at step 4 (if applicale). Step 6: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 5. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Calculate the tax offset applicable Step 7: If the sum of the annualised tax-free component and the annualised taxed element is equal or greater than the cap then the payee is not entitled to a tax offset. If the amount at step 2 is less than the cap, the payee is entitled to a tax offset. Apply 10% to this amount. The result is an annual tax offset amount. Calculate the weekly, fortnightly or monthly equivalent of this tax offset. For example, if you pay the payee weekly divide the amount by 52. If you pay fortnightly divide the amount by 26. If you pay monthly divide the amount by 12 (ignore cents in the result). Work out the amount to withhold Step 8: Subtract the tax offset per payment (step 7) from the withholding amount (step 6). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset These examples use the PAYG withholding tax tables that apply from 1 July 2018. Example: Case D: Payee is over 60 years old, and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 - $100,000 = $50,000 Step 3 Calculate the weekly equivalent of the amount in excess of $100,000 calculated at step 2. $50,000 / 52 = $961 (ignore cents) Step 4 Divide the amount calculated at step 3 by two. $961 / 2 = $480 (ignore cents) Step 5 Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000/52) and add it to the amount calculated at step 4 ($480). $1,192 + $480 = $1,672 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $415. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $100,000 she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $415 - 0 Total amount to withhold is $415. Example: Case D(ii) Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $115,000 comprising of: • taxable component - taxed element $82,000 • taxable component - untaxed element $23,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $82,000 + $23,000 + $10,000 = $115,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 Cap from the result. Sum of tax-free component and taxed element. $10,000 + $82,000 = $92,000 Amount in excess of cap. $92,000 - $100,000 = - $8,000 As $92,000 is less than $100,000 there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $884 (i.e. fortnightly equivalent of $23,000) to the amount calculated at step 4 (Nil). $884 + Nil = $884 Step 6 Using the Fortnightly tax table , the withholding amount relevant to the amount calculated in step 5 is $38. Calculate the tax offset applicable Step 7 As Fred's tax-free component and taxed element is less than the $100,000 Cap then he is entitled to a tax offset limited to the amount up to the Cap. Tax offset = ($100,000 - amount at step 2) x 10% ($100,000 - $92,000) x 10% = $800 The tax offset amount is capped at $800. As Fred is being paid on a fortnightly basis divide the offset by 26. $800/ 26 = $30 (ignore cents). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $38 - $30 Total amount to withhold is $8. Example: Case D(iii) Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising of: • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 Cap from this amount. $30,000 + $0 = $30,000 30,000 - $100,000 = -$70,000 As $30,000 is less than the $100,000 Cap there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $3,461 (i.e. weekly equivalent of $180,000) to the amount calculated at step 4 (Nil). $3,461 + Nil = $3,461 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $1,110. Calculate the tax offset applicable Step 7 As Bob's tax-free component is less than the $100,000 Cap then he is entitled to a tax offset limited to the amount up to the Cap. Tax offset = ($100,000 - amount at step 2) x 10% ($100,000 - $30,000) x 10% = $7,000 The tax offset amount is capped at $7,000 As Bob is paid weekly divide the offset by 52. $7,000/52 = $134 (ignore cents) Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $1,110 - $134 Total amount to withhold is $976 Example: Case D: Payee is over 60 years old, and receives all elements of a capped defined benefit income stream Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of the annualised: • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 - $100,000 = $50,000 Step 3 Calculate the weekly equivalent of the amount in excess of $100,000 calculated at step 2. $50,000 / 52 = $961 (ignore cents) Step 4 Divide the amount calculated at step 3 by two. $961 / 2 = $480 (ignore cents) Step 5 Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000/52) and add it to the amount calculated at step 4 ($480). $1,192 + $480 = $1,672 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $415. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $100,000 she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $415 - 0 Total amount to withhold is $415. • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Example: Case D(ii) Fred, 68, receives a capped defined benefit income stream (annualised) for the full financial year of $115,000 comprising of: • taxable component - taxed element $82,000 • taxable component - untaxed element $23,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $82,000 + $23,000 + $10,000 = $115,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 Cap from the result. Sum of tax-free component and taxed element. $10,000 + $82,000 = $92,000 Amount in excess of cap. $92,000 - $100,000 = - $8,000 As $92,000 is less than $100,000 there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $884 (i.e. fortnightly equivalent of $23,000) to the amount calculated at step 4 (Nil). $884 + Nil = $884 Step 6 Using the Fortnightly tax table , the withholding amount relevant to the amount calculated in step 5 is $38. Calculate the tax offset applicable Step 7 As Fred's tax-free component and taxed element is less than the $100,000 Cap then he is entitled to a tax offset limited to the amount up to the Cap. Tax offset = ($100,000 - amount at step 2) x 10% ($100,000 - $92,000) x 10% = $800 The tax offset amount is capped at $800. As Fred is being paid on a fortnightly basis divide the offset by 26. $800/ 26 = $30 (ignore cents). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $38 - $30 Total amount to withhold is $8. • taxable component - taxed element $82,000 • taxable component - untaxed element $23,000 • tax-free component $10,000. Example: Case D(iii) Bob, 70, receives a capped defined benefit income stream (annualised) for the full financial year of $210,000 comprising of: • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 Cap from this amount. $30,000 + $0 = $30,000 30,000 - $100,000 = -$70,000 As $30,000 is less than the $100,000 Cap there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $3,461 (i.e. weekly equivalent of $180,000) to the amount calculated at step 4 (Nil). $3,461 + Nil = $3,461 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $1,110. Calculate the tax offset applicable Step 7 As Bob's tax-free component is less than the $100,000 Cap then he is entitled to a tax offset limited to the amount up to the Cap. Tax offset = ($100,000 - amount at step 2) x 10% ($100,000 - $30,000) x 10% = $7,000 The tax offset amount is capped at $7,000 As Bob is paid weekly divide the offset by 52. $7,000/52 = $134 (ignore cents) Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $1,110 - $134 Total amount to withhold is $976 • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Part E Use this part if the payee: • was 60 years old or older for the full financial year and they started their capped defined benefit income stream for the first time part way during the year [complete step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete step 1(b)], or • was aged 59 years or younger for the full financial year and has capped defined benefit income stream that is a death benefit (reversionary) income stream where the deceased was aged 60 or over at the time of death [complete step 1(c)]. • was 60 years old or older for the full financial year and they started their capped defined benefit income stream for the first time part way during the year [complete step 1(a)], or • turned 60 during the financial year and are in receipt of a capped defined benefit income stream [complete step 1(b)], or • was aged 59 years or younger for the full financial year and has capped defined benefit income stream that is a death benefit (reversionary) income stream where the deceased was aged 60 or over at the time of death [complete step 1(c)]. Note: If the payee is in receipt of multiple capped defined benefit income streams (maybe from multiple sources) or where the payee is in receipt of their own income stream at the same time as they are receiving a death benefit (reversionary) income stream then the reduction of the cap may not be correct in all circumstances. Steps to reduce the defined benefit income cap Step 1: Use whichever is applicable to the payee's circumstances: (a) Work out the number of days from when you first paid a super income stream to 30 June 2019 (b) Work out the number of days from your payee's birthday to 30 June 2019 (c) Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2019. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. Step 2: Days worked out from step 1 as a percentage of the year (number of days/365 x 100) Step 3: Multiply the general defined benefit income cap ($100,000) by step 2. The result is the payee's reduced defined benefit income cap. Step 4: Work out the withholding amount using the reduced defined benefit income cap. Refer to the examples for guidance. (a) Work out the number of days from when you first paid a super income stream to 30 June 2019 (b) Work out the number of days from your payee's birthday to 30 June 2019 (c) Work out the number of days from when you first started to pay the reversionary income stream to 30 June 2019. Note: Make sure you include the day they turned 60 or the day the income stream starts in your calculations. These examples use the PAYG withholding tax tables that apply from 1 July 2018. Case E (i): Turning 60 during the financial year On 1 July 2018 Loraine was 59 years old receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2018. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when she turns 60 and therefore she will be subject to a different tax treatment on the income she receives after she turns 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year made up of the following: • a tax-free component of $400 • a taxable component - taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2019 financial year as follows: • Step 1 Number of days from Loraine's birthday to 30 June 2019 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292/365 = 80% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 80%. Loraine's reduced defined benefit income cap is $80,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 x 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 x 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days/14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $80,000. $108,160 - $80,000 = $28,160 Loraine is paid fortnightly, therefore: $28,160/ 20 (remaining fortnights) = $1,408 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $1,408/ 2 = $704 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. Case E (i): Turning 60 during the financial year On 1 July 2018 Loraine was 59 years old receiving a capped defined benefit income stream for the full year. Loraine turns 60 on 12 September 2018. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when she turns 60 and therefore she will be subject to a different tax treatment on the income she receives after she turns 60. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 for the full year made up of the following: • a tax-free component of $400 • a taxable component - taxed element of $4,800. A. Work out Loraine's reduced defined benefit income cap for the 2019 financial year as follows: • Step 1 Number of days from Loraine's birthday to 30 June 2019 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292/365 = 80% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 80%. Loraine's reduced defined benefit income cap is $80,000. B. Annualise the components that make up Loraine's super income stream: • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 x 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 x 26) C. Add the annualised amounts of each component $10,400 + $124,800 = $135,200 D. Work out the amount of income Loraine earned after she turned 60. Multiply the annual equivalent (step C) of Loraine's fortnightly super income stream by the percentage worked out at step 2. $135,200 × 80% = $108,160 E. Work out the remaining fortnights in the financial year from when Loraine turned 60 that withholding applies: 292 days/14 days = 20 F. Work out the withholding rate as follows: (i) Calculate the fortnightly equivalent of the amount in excess of her reduced cap of $80,000. $108,160 - $80,000 = $28,160 Loraine is paid fortnightly, therefore: $28,160/ 20 (remaining fortnights) = $1,408 (ignoring cents) (ii) Divide the amount calculated at (i) by two. $1,408/ 2 = $704 (rounded to the nearest dollar) (iii) Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in (ii). As Loraine has claimed the tax-free threshold the withholding amount is $0. • a tax-free component of $400 • a taxable component - taxed element of $4,800. • Step 1 Number of days from Loraine's birthday to 30 June 2019 is 292. • Step 2 Step 1 result expressed as a percentage of the year: 292/365 = 80% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 80%. • a fortnightly tax-free component of $400. Annualised amount $10,400 ($400 x 26) • a taxable component - taxed element of $4,800. Annualised amount $124,800 ($4,800 x 26) Note: You will need to provide a PAYG payment summary - superannuation income stream for payments made to the payee before turning 60 and a separate payment summary for payments made to the payee after turning 60, even if the withholding amount is zero. If a payee only had a untaxed element or a combination of all three elements then you will need to go to part C or part D respectively to work out the withholding after determining the reduced defined benefit income cap. However the following changes to certain steps in each of these parts will be required: • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the Steps to reduce the defined benefit cap section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year - income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2018. Step 1 Convert all of the components of the income stream to an annualised amount. Total income stream $6,000 x 26 = $156,000 Taxed element $3,000 x 26 = $78,000 Untaxed element $1,000 x 26= $26,000 Tax-free component $2,000 x 26 = $52,000 Step 2 Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 x 80% = $124,800 Step 3 From step 2 in part D add together the annualised tax-free component and taxed element $52,000 + $78,000 = $130,000 Step 4 Subtract Loraine's reduced cap of $80,000 from $130,000. Result is $50,000 Step 5 Divide the result in step 4 by the remaining fortnights $50,000/20 = $2,500 (ignore cents) Step 6 Divide the amount at step 5 by two. $2,500/2 = $1,250. Add Loraine's fortnight untaxed element amount $1,000. This totals $2,250. Using the Fortnightly tax table the withholding amount for $2,250 is $452. As Loraine's annualised tax-free component and taxed element is above her cap no tax offset is applicable. Case E (iii): Starting an income stream during the financial year Sarah is 65 years old and she first starts her capped defined benefit income stream on the 30 December 2018. Sarah's reduced defined benefit income cap for the 2019 financial year is worked out as follows: • Step 1 Number of days from Sarah's first income stream payment to 30 June 2019 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183/365 = 50.137% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 50.137% Sarah's reduced defined benefit income cap is $50,137. Sarah's income stream for the period between 30 December 2018 and 30 June 2019 comprises of a: • taxable component - taxed element: $40,000 • taxable component - untaxed element: $20,000 • tax-free component: $15,000 Sarah's total income stream payments from 30 December 2018 are $75,000. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days/14 days = 13 Work out the amount subject to withholding Step 1 Add together all the annualised components. $40,000 + $20,000 + $15,000 = $75,000 As the sum is over the $50,137 reduced Cap, proceed to step 2. Step 2 Add together the annualised tax-free component and taxed element. Subtract the $50,137 reduced cap from this amount. Sum the annualised tax-free component and taxed element $40,000 + $15,000 = $55,000 Amount in excess of cap $55,000 - $50,137 = $4,863 Step 3 Calculate the fortnightly equivalent of the amount in excess of $50,137 calculated at step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $4,863/13 = $374 (ignore cents) Step 4 Divide the amount calculated at step 3 by two. $374/ 2 = $187 (ignore cents) Step 5 Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at step 4 ($20,000/13) + $187 $1,538 + $187 = $1,725 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in step 5 is $270. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $50,137, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible you would apply the following: • If the sum of the annualised tax-free component and taxed element is less than the reduced Cap, the payee is entitled to a reduced tax offset. Subtract from the reduced Cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2018 and you pay the payee weekly divide the amount by 26. If you pay fortnightly divide the amount by 13. If you pay monthly divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $270 - 0 Total amount to withhold is $270. Case E (iv): Starting an income stream during the financial year - income stream does not include all components If Sarah only had a tax-free component and/or a taxable component - taxed element or an untaxed element then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Case E (v): Reversionary income where the payee is under 60 years old and the deceased was at least 60 years old Freya, 57, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2019; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary income stream. As Freya's reversionary income stream was subject to concessional tax treatment, Freya's reversionary income stream is also subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2019 financial year is worked out as follows: • Step 1 Number of days from Freya's first income stream payment to 30 June 2019 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124/365 = 33.973% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 33.973% • Freya's reduced defined benefit income cap is $33,973. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the defined benefit income she received from the date of death of her partner. Freya is paid fortnightly and her own super income for the financial year is $70,000 which comprises of a: • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. Her income stream is also taxed under part A of this schedule. Reversionary Cap $33,973 - (0.33973 × $70,000). Freya's reduced Defined Benefit Cap is now $10,192 (rounded to the nearest dollar) Freya's Reversionary income stream comprises of a: • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2019 is $50,000. Reversionary income in excess of the reduced cap of $10,192 is $39,808. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1 Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 - $10,192 = $29,808 Freya is paid fortnightly from 28 February 2019, therefore: $29,808/8 = $3,726 (ignoring cents) Step 2 Divide the amount calculated at step 1 by two. $3,726/2 = $1,863 (ignoring cents) Step 3 Convert the untaxed element into fortnightly payments. $10,000/8 = $1,250 Step 4 Add the amounts calculated at step 2 and step 3 $1,863 + $1,250 = $3,113 Step 5 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 4. Freya recognises that she has multiple taxable income streams and therefore has not claimed the tax -free threshold on her reversionary income stream payment, as such the withholding amount on $3,113 is $1,006. Step 6 As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries - superannuation income stream: (1) PAYG payment summary - superannuation income stream (personal income stream) Applicable dates: 01/07/2018 - 30/06/2019 Tax withheld $3,276 Taxable component - taxed element $60,000 Taxable component - untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary - superannuation income stream (reversionary income stream) Applicable dates: 28/02/2019 - 30/06/2019 Tax withheld $8,048 Taxable component - taxed element $30,000 Taxable component - untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. The ATO will calculate any entitlement to a tax offset upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary income stream for the full financial year If Freya was under 60 for the full financial year and Freya's husband had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya was turns 60 during the financial year and her husband died aged under 60, and she was in receipt of the reversionary income stream for the full financial year, you would reduce the defined benefit income cap based on the date she turned 60 years of age and you would follow the relevant steps that are set out in the Lorraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • Multiply step 2 of part C or step 1 of part D (the annualised amount) by the percentage of the financial year the payee is 60 years or over (the figure from step 2 in the Steps to reduce the defined benefit cap section). Use this figure in the relevant steps in part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of the relevant periods in the financial year since the payee turned 60 to the end of the financial year. • In step 3 of part C and step 7 of part D, divide the relevant capped offset amount by the number of relevant periods in the financial year since the payee turned 60 to the end of the financial year. Case E (ii): Turning 60 during the financial year - income stream made up of other components Using Loraine's circumstances from the previous example, if Loraine receives fortnightly income of $6,000 which was made up of $2,000 tax-free component, $3,000 taxed element and $1,000 untaxed element. Loraine turns 60 on the 12 September 2018. Step 1 Convert all of the components of the income stream to an annualised amount. Total income stream $6,000 x 26 = $156,000 Taxed element $3,000 x 26 = $78,000 Untaxed element $1,000 x 26= $26,000 Tax-free component $2,000 x 26 = $52,000 Step 2 Apply the percentage that Loraine was over 60 to the whole of the annualised income stream $156,000 x 80% = $124,800 Step 3 From step 2 in part D add together the annualised tax-free component and taxed element $52,000 + $78,000 = $130,000 Step 4 Subtract Loraine's reduced cap of $80,000 from $130,000. Result is $50,000 Step 5 Divide the result in step 4 by the remaining fortnights $50,000/20 = $2,500 (ignore cents) Step 6 Divide the amount at step 5 by two. $2,500/2 = $1,250. Add Loraine's fortnight untaxed element amount $1,000. This totals $2,250. Using the Fortnightly tax table the withholding amount for $2,250 is $452. As Loraine's annualised tax-free component and taxed element is above her cap no tax offset is applicable. Case E (iii): Starting an income stream during the financial year Sarah is 65 years old and she first starts her capped defined benefit income stream on the 30 December 2018. Sarah's reduced defined benefit income cap for the 2019 financial year is worked out as follows: • Step 1 Number of days from Sarah's first income stream payment to 30 June 2019 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183/365 = 50.137% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 50.137% Sarah's reduced defined benefit income cap is $50,137. Sarah's income stream for the period between 30 December 2018 and 30 June 2019 comprises of a: • taxable component - taxed element: $40,000 • taxable component - untaxed element: $20,000 • tax-free component: $15,000 Sarah's total income stream payments from 30 December 2018 are $75,000. Sarah is paid fortnightly and claims the tax-free threshold. As Sarah is paid fortnightly you will need to work out the remaining fortnights that withholding applies in the financial year from when the income stream commenced to be paid: 183 days/14 days = 13 Work out the amount subject to withholding Step 1 Add together all the annualised components. $40,000 + $20,000 + $15,000 = $75,000 As the sum is over the $50,137 reduced Cap, proceed to step 2. Step 2 Add together the annualised tax-free component and taxed element. Subtract the $50,137 reduced cap from this amount. Sum the annualised tax-free component and taxed element $40,000 + $15,000 = $55,000 Amount in excess of cap $55,000 - $50,137 = $4,863 Step 3 Calculate the fortnightly equivalent of the amount in excess of $50,137 calculated at step 2 by using the number of remaining fortnights in the financial year from when the income stream commenced. $4,863/13 = $374 (ignore cents) Step 4 Divide the amount calculated at step 3 by two. $374/ 2 = $187 (ignore cents) Step 5 Calculate the fortnightly equivalent of the untaxed element of the taxable component using the remaining fortnights in the financial year from when the income stream started and add it to the amount calculated at step 4 ($20,000/13) + $187 $1,538 + $187 = $1,725 Step 6 Using the Fortnightly tax table, the withholding amount relevant to the amount calculated in step 5 is $270. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Sarah's taxed element and tax-free component is over $50,137, she is no longer eligible for a tax offset for the untaxed element. If Sarah were eligible you would apply the following: • If the sum of the annualised tax-free component and taxed element is less than the reduced Cap, the payee is entitled to a reduced tax offset. Subtract from the reduced Cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2018 and you pay the payee weekly divide the amount by 26. If you pay fortnightly divide the amount by 13. If you pay monthly divide the amount by 6 (ignore cents in the result). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $270 - 0 Total amount to withhold is $270. • Step 1 Number of days from Sarah's first income stream payment to 30 June 2019 = 183 • Step 2 Step 1 result expressed as a percentage of the year: 183/365 = 50.137% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 50.137% • taxable component - taxed element: $40,000 • taxable component - untaxed element: $20,000 • tax-free component: $15,000 • If the sum of the annualised tax-free component and taxed element is less than the reduced Cap, the payee is entitled to a reduced tax offset. Subtract from the reduced Cap the sum of the tax-free component and the taxed element from step 2 and apply 10% to this amount. The result is the tax offset amount the payee is entitled to for the financial year. • Calculate the weekly, fortnightly or monthly equivalent of this tax offset amount for the remaining weeks, fortnights or months that withholding applies in the financial year from when the income stream commenced to be paid. For example, if the income stream started on 30 December 2018 and you pay the payee weekly divide the amount by 26. If you pay fortnightly divide the amount by 13. If you pay monthly divide the amount by 6 (ignore cents in the result). Case E (iv): Starting an income stream during the financial year - income stream does not include all components If Sarah only had a tax-free component and/or a taxable component - taxed element or an untaxed element then you will need to go to part B or part C respectively to work out the withholding after determining the reduced defined benefit income cap. However the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 1 of part B and step 2 of part C instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B or part C instead of the annualised amount. • In step 2 of part B, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Case E (v): Reversionary income where the payee is under 60 years old and the deceased was at least 60 years old Freya, 57, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya's partner died on 27 February 2019; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary income stream. As Freya's reversionary income stream was subject to concessional tax treatment, Freya's reversionary income stream is also subject to additional taxation arrangements. Freya's reduced defined benefit income cap for the 2019 financial year is worked out as follows: • Step 1 Number of days from Freya's first income stream payment to 30 June 2019 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124/365 = 33.973% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 33.973% • Freya's reduced defined benefit income cap is $33,973. Freya was also receiving a defined benefit income stream in her own right, her defined benefit income cap will be further reduced by the defined benefit income she received from the date of death of her partner. Freya is paid fortnightly and her own super income for the financial year is $70,000 which comprises of a: • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. Her income stream is also taxed under part A of this schedule. Reversionary Cap $33,973 - (0.33973 × $70,000). Freya's reduced Defined Benefit Cap is now $10,192 (rounded to the nearest dollar) Freya's Reversionary income stream comprises of a: • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. Freya's total reversionary income stream payment from 28 February 2019 is $50,000. Reversionary income in excess of the reduced cap of $10,192 is $39,808. Calculate Freya's withholding on her reversionary income stream Use part C to work out Freya's withholding amount, however you will need to work out the remaining fortnights in the financial year from when the income stream started, to apply the correct withholding as per previous examples. Step 1 Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 - $10,192 = $29,808 Freya is paid fortnightly from 28 February 2019, therefore: $29,808/8 = $3,726 (ignoring cents) Step 2 Divide the amount calculated at step 1 by two. $3,726/2 = $1,863 (ignoring cents) Step 3 Convert the untaxed element into fortnightly payments. $10,000/8 = $1,250 Step 4 Add the amounts calculated at step 2 and step 3 $1,863 + $1,250 = $3,113 Step 5 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 4. Freya recognises that she has multiple taxable income streams and therefore has not claimed the tax -free threshold on her reversionary income stream payment, as such the withholding amount on $3,113 is $1,006. Step 6 As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries - superannuation income stream: (1) PAYG payment summary - superannuation income stream (personal income stream) Applicable dates: 01/07/2018 - 30/06/2019 Tax withheld $3,276 Taxable component - taxed element $60,000 Taxable component - untaxed element $0 Tax-free component $10,000 Tax offset $9,000 (2) PAYG payment summary - superannuation income stream (reversionary income stream) Applicable dates: 28/02/2019 - 30/06/2019 Tax withheld $8,048 Taxable component - taxed element $30,000 Taxable component - untaxed element $10,000 Tax-free component $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. The ATO will calculate any entitlement to a tax offset upon assessment. If Freya's circumstances were different: You would not reduce Freya's defined benefit income cap and you would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount if: • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary income stream for the full financial year If Freya was under 60 for the full financial year and Freya's husband had died before he turned 60, you would not reduce the defined benefit income cap and you would follow the steps in part A to calculate the withholding amount. If Freya was turns 60 during the financial year and her husband died aged under 60, and she was in receipt of the reversionary income stream for the full financial year, you would reduce the defined benefit income cap based on the date she turned 60 years of age and you would follow the relevant steps that are set out in the Lorraine examples to calculate the withholding amount. If Freya was 60 or over for the full financial year or turns 60 during the financial year, and she received the reversionary income stream for part of the year you would reduce the defined income cap based on either the day she turned 60 or the start of the income stream. You would follow the steps in part B, part C or part D (as applicable) to calculate the withholding amount. However the following changes to certain steps in each of these parts will be required: • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • Step 1 Number of days from Freya's first income stream payment to 30 June 2019 is 124 • Step 2 Step 1 result expressed as a percentage of the year: 124/365 = 33.973% • Step 3 Multiply the general defined benefit cap by step 2 result: $100,000 × 33.973% • Freya's reduced defined benefit income cap is $33,973. • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component $10,000. • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component $10,000. • Freya was 60 years or over for the full financial year and was receiving the reversionary income stream for the full financial year, whether her husband died before or after he was 60, or • Freya turns 60 during the financial year and her husband died aged 60 or over, and she was in receipt of the reversionary income stream for the full financial year • In step 1 of part B and step 2 part C or part D, instead of converting the income stream payment to an annualised amount, use the Conversion table for income streams commencing during current financial year to work out the converted amount of the super income stream. Use this figure in the relevant steps in part B, part C or part D instead of the annualised amount. • In step 2 of part B or step 3 and step 5 of part D, divide the relevant excess amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. • In step 3 of part C or step 3 and step 5 in part D, divide the relevant capped offset amount by the number of remaining periods in the financial year since the income stream started or the payee turned 60 to the end of the financial year. Use the Conversion table for income streams commencing during current financial year to work out the appropriate date. Super death benefits Dependants Dependants include all children of the deceased under 18 years old, any spouse of the deceased (including a former spouse and a current or former de facto spouse), and any person with whom the deceased had an interdependency relationship. An interdependency relationship includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. A dependant can also be a person who was financially dependent on the deceased. Before accepting that a person is financially dependent, phone us on 13 10 20. Non-dependants A person who is not a dependant of the deceased is not able to receive a super income stream from the deceased. A super death benefit income stream that was being paid to a non-dependant prior to 1 July 2007 is taxed in the same manner as a super death benefit income stream paid to a dependant. Reversionary income streams A death benefit income stream can either be a reversionary or non-reversionary. A death benefit (reversionary )income stream is a super income stream that reverts to the reversionary beneficiary automatically upon the member's death, if the death benefit payment is not a reversionary income stream then it is treated the same as if it was the member's income stream. Defined benefit income cap The defined benefit income cap is relevant if the payee is: • 60 years or over, or • under 60 years of age and a death benefits dependant, where the deceased died at 60 years of age or over. • 60 years or over, or • under 60 years of age and a death benefits dependant, where the deceased died at 60 years of age or over. The defined benefit income cap applies if the payee receives one or more superannuation income stream benefits that are 'defined benefit income' to which 'concessional tax treatment' applies. The defined benefit income cap does not have taxation consequences outside of these circumstances. The defined benefit income cap is an annual cap that is reset, and may be reduced, each year. From 1 July 2017, the 'defined benefit income cap' limits the amount of tax-free income the payee can receive from a capped defined benefit income stream (pension or annuity). For the 2019 financial year, the defined benefit income cap will be $100,000 (the $1.6 million general transfer balance cap divided by 16). See also: • Law Companion Ruling LCR 2017/1 . • Law Companion Ruling LCR 2017/1 . Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1961, they will reach their preservation age of 57 on 1 October 2018. The table below will help with this: Preservation age by date of birth range Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Cap conversion table The full year cap on defined benefit income streams is $100,000 as of 1 July 2018, and is subject to indexation. The cap may also need to be reduced - see part E. The table below converts the $100,000 cap into the weekly, fortnightly or monthly equivalent. Total income stream Annual amount less than $100,000 Annual amount $100,000 or greater Weekly equivalent $1 to $1,923 $1,924 or greater Fortnightly equivalent $1 to $3,846 $3,847 or greater Monthly equivalent $1 to $8,333 $8,334 or greater Conversion table for income streams commencing during current financial year The table below can be used to determine the period to use for calculating withholding for income streams that start during the financial year: Age of payee If death benefit (Reversionary) income stream When income stream started Calculate portion of income stream for the following period Over 60 years for full financial year Any age for deceased Any time during the year Start of income stream to end of financial year Turns 60 years during financial year Before payee turns 60 Day payee turns 60 to end of year Turns 60 years during financial year After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was less than 60 Before payee turns 60 Day payee turns 60 to end of year Turns 60 years during financial year Deceased was less than 60 After payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more Before Payee turns 60 Start of income stream to end of financial year Turns 60 years during financial year Deceased was 60 years or more After payee turns 60 Start of income stream to end of financial year Under 60 years for full financial year Deceased was 60 years or more Start of income stream to end of financial year Payment summaries You must issue a PAYG payment summary - superannuation income stream to the member for the total of the payments made in the income year. This must be provided by 14 July. This date may be earlier if the member requests it. Payment summaries can also be printed using software that conforms with our reporting specifications. See also: • Payment summary information and reporting specifications on our Software developers website • Payment summary information and reporting specifications on our Software developers website For payments made on or after 1 July 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. Using this schedule This schedule applies to payments to individuals - including backpackers - who are working in Australia and hold at the time of the payment a: a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). This schedule applies to all payments made to working holiday makers, including: • salary and wages • allowances • termination payments • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • ¦ payments to actors and entertainers. • salary and wages • allowances • termination payments • unused leave • return to work payments • back payments, commissions, bonuses and similar payments • ¦ payments to actors and entertainers. If you employ individuals under the Seasonal Worker Programme , the tax table for working holiday makers does not apply. Find out about: • Working out the withholding amount • Registered employer • Unregistered employer • Using a formula • Table A: Working holiday makers income tax rates • Rounding of withholding amounts • Accounting software • TFN declarations • PAYG withholding publications • Working out the withholding amount • Registered employer • Unregistered employer • Using a formula • Table A: Working holiday makers income tax rates • Rounding of withholding amounts • Accounting software • TFN declarations • PAYG withholding publications Working out the withholding amount To work out the amount you need to withhold, you must: • put the total payments you will make to your employee for the pay period into the Withholding look-up tool (XLSX, 35KB) • use the appropriate column to find the correct amount to withhold - Column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $37,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $37,001 to $90,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $90,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. Example 1: Using the Withholding look-up tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. The employee has provided their TFN on a Tax file number declaration , and the total payments you have made to this employee do not exceed $37,000 for the 2018-19 income year. To work out the correct amount to withhold, put $680 into the Withholding look-up tool (XLSX, 35KB)(ignore cents). The tool will automatically calculate the withholding result of $102 (Column 2, registered employer and employee has given you a TFN). • put the total payments you will make to your employee for the pay period into the Withholding look-up tool (XLSX, 35KB) • use the appropriate column to find the correct amount to withhold - Column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $37,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $37,001 to $90,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $90,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. - Column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $37,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $37,001 to $90,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $90,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. Example 1: Using the Withholding look-up tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. The employee has provided their TFN on a Tax file number declaration , and the total payments you have made to this employee do not exceed $37,000 for the 2018-19 income year. To work out the correct amount to withhold, put $680 into the Withholding look-up tool (XLSX, 35KB)(ignore cents). The tool will automatically calculate the withholding result of $102 (Column 2, registered employer and employee has given you a TFN). Registered employer You need to register with us before you employ a working holiday maker. If you are registered, you will be able to withhold at a flat rate of 15% up to $37,000 in total payments made to each individual working holiday maker within an income year. Where total payments exceed $37,000, see Table A below for the applicable withholding rate. Next steps: • Working holiday maker employer registration tool • Working holiday maker employer registration tool Unregistered employer If you have not registered with us to withhold at working holiday maker tax rates, you are required to withhold at foreign resident rates as specified in the tax tables for weekly, fortnightly or monthly payments. Using a formula If you have developed your own payroll software package, you can use the formulas and coefficients outlined below to calculate the withholding amount. The formulas comprise linear equations of the form y = ax , where: • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Working holiday makers income tax rates The following tax rates for 2017-18 apply for working holiday makers holding a subclass 417 or 462 visa from 1 July 2017. Table A: Working holiday makers income tax rates for 2017-18 Taxable income Tax rate Value (a) $0 - $37,000 15% on each $1 up to $37,000 0.15 $37,001 - $90,000 32.5% on each $1 over $37,000 to $90,000 0.325 $90,001 - $180,000 37% on each $1 over $90,000 to $180,000 0.37 $180,001 and over 45% on each $1 over $180,000 0.45 If no TFN is provided you must withhold at 45% on total payments made. If using formulas, the value of 'a' is 0.45. Example 2: Using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. The employee has provided their TFN on a Tax file number declaration, and total payments you have made to this employee for the income year do not exceed $37,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a x x ) = 0.15 x 2825 = 423.75 or $424.00 (rounded to nearest dollar) Example 3: When payments exceed $37,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the month of May 2019 of $3,570.20. The employee has provided their TFN on a Tax file number declaration and the total payments you have made to this employee from January 2019 to April 2019, in the 2018-19 income year, is $38,500. Last month's payment resulted in total payments exceeding $37,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 32.5c for every dollar of earnings over $37,000 (to $90,000) Current pay = $3,570.20 The value of ' a ' in the formula is 0.325. Withholding = 0.325 x 3,570 = 1,160.25 or $1,160.00 (rounded to the nearest dollar) Example 2: Using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. The employee has provided their TFN on a Tax file number declaration, and total payments you have made to this employee for the income year do not exceed $37,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a x x ) = 0.15 x 2825 = 423.75 or $424.00 (rounded to nearest dollar) Example 3: When payments exceed $37,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the month of May 2019 of $3,570.20. The employee has provided their TFN on a Tax file number declaration and the total payments you have made to this employee from January 2019 to April 2019, in the 2018-19 income year, is $38,500. Last month's payment resulted in total payments exceeding $37,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 32.5c for every dollar of earnings over $37,000 (to $90,000) Current pay = $3,570.20 The value of ' a ' in the formula is 0.325. Withholding = 0.325 x 3,570 = 1,160.25 or $1,160.00 (rounded to the nearest dollar) Rounding of withholding amounts The withholding amounts calculated as a result of applying the above rates and formula are rounded to the nearest dollar. Values ending in 50 cents and higher are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Where withholding is calculated on the top marginal rate of tax or when no TFN is provided, ignore cents in the withholding result. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the Withholding look-up tool (XLSX, 35KB). The results obtained when using the coefficients in this schedule may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. TFN declarations Your employee may indicate that they are a working holiday maker in their TFN declaration. Even if they don't, you will need to withhold amounts using the rates shown in Table A (provided they have given you a valid TFN). This applies to: a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). To confirm the visa status of a working holiday maker, go to the Department of Immigration and Border Protection's Visa Entitlement Verification Online (VEVO) webpage. This is where you can check visa details and conditions. Working holiday makers cannot claim tax offsets. If they have claimed a tax offset on the Tax file number declaration , do not adjust the amount you withhold. Working holiday makers cannot have a Higher Education Loan Program (HELP), Student Start-up Loan (SSL), Trade Support Loan (TSL) or Financial Supplement debt. Working holiday makers cannot receive Community Development Employment Projects (CDEP) payments or Lump sum A, B or D payments. If a TFN has not been provided You must withhold 45% from payments to a working holiday maker (ignoring cents), if: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at Question 1 of the Tax file number declaration that they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 45% from any payment you make unless we tell you not to.", "Related_Explanatory_Statements": "OPS 2018/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This instrument repeals legislative instrument Taxation Administration Act Withholding Schedules 2017 - F2017L00598, registered on 25 May 2017.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20181/00001", "Unmatched_Content": "4. Scale 1 and 2 apply whether or not the employee is entitled to any leave loading."}
{"Instrument_Reference": "OPS 2017/2", "Title": "Taxation Administration Act Withholding Schedules 2017 ", "Enabling_Act": "Taxation Administration Act 1953 Section 15-25 of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2017", "Date_of_Issue": "24 May 2017", "Signatory": "Emma Rosenzweig Deputy Commissioner of Taxation", "Registration_Number": "F2017L00598", "Registration_Date": "25 May 2017", "Body": "1. Name of instrument: This determination is the Taxation Administration Act Withholding Schedules 2017 . | 2. Commencement: This instrument commences on 1 July 2017. | 3. Repealing of existing instruments: This instrument repeals legislative instruments: • Taxation Administration Act Withholding Schedules 2016 - F2016L01035, registered on 16 June 2016, and • Taxation Administration Act Withholding Schedules Correction October 2016 - F2016L01506, registered on 27 September 2016 • Taxation Administration Act Withholding Schedules 2016 - F2016L01035, registered on 16 June 2016, and • Taxation Administration Act Withholding Schedules Correction October 2016 - F2016L01506, registered on 27 September 2016 | 4. Purpose: (a) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (b) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy, and amounts of liabilities to the Commonwealth under the Higher Education Support Act 2003 , the Trade Support Loans Act 2014 , the Social Security Act 1991 and the Student Assistance Act 1973 . | 5. Withholding schedules: Each of the withholding schedules listed in the following table, has effect from the date of commencement of this instrument: Schedule number Quick code number Title 1 52068 Schedule 1 - Statement of formulas for calculating amounts to be withheld 2 52069 Schedule 2 - Tax table for individuals employed in the horticultural or shearing industry 3 52070 Schedule 3 - Tax table for actors, variety artists and other entertainers 4 52071 Schedule 4 - Tax table for return to work payments 5 52072 Schedule 5 - Tax table for back payments, commissions, bonuses and similar payments 6 52073 Schedule 6 - Tax table for annuities 7 52074 Schedule 7 - Tax table for unused leave payments on termination of employment 8 52075 Schedule 8 - Statement of formulas for calculating HELP, SSL, TSL and SFSS components 9 52076 Schedule 9 - Tax table for seniors and pensioners 11 52077 Schedule 11 - Tax table for employment termination payments 12 52078 Schedule 12 - Tax table for superannuation lump sums 13 52079 Schedule 13 - Tax table for superannuation income streams 15 52080 Schedule 15: Tax table for working holiday makers For payments made on or after 1 July 2017 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. Using this schedule If you develop your own payroll software package, this schedule provides the formulas that you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis. To assist employers who do not have a payroll software package our website makes available: • a tax withheld calculator , and • tax tables which are based on the formulas in this schedule. • a tax withheld calculator , and • tax tables which are based on the formulas in this schedule. Payments covered include: • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). See also You can download a printable version of Statement of formulas for calculating amounts to be withheld (NAT 1004) in Portable Document Format (PDF). Coefficients for calculation of amounts to be withheld (withholding amounts) from weekly payments Where the tax-free threshold is not claimed in Tax file number declaration - Scale 1 Weekly earnings (x) less than $ a b 66 0.1900 0.1900 361 0.2337 2.9035 932 0.3477 44.1189 1,323 0.3450 41.6024 3,111 0.3900 101.1408 3,111 & over 0.4700 350.0639 Where the employee claimed the tax-free threshold in Tax file number declaration - Scale 2 Weekly earnings (x) less than $ a b 355 - - 416 0.1900 67.4635 520 0.2900 109.1077 711 0.2100 67.4646 1,282 0.3477 165.4435 1,673 0.3450 161.9819 3,461 0.3900 237.2704 3,461 & over 0.4700 514.1935 Foreign residents - Scale 3 Weekly earnings (x) less than $ a b 1,673 0.3250 0.3250 3,461 0.3700 75.2885 3,461 & over 0.4500 352.2115 Where a tax file number (TFN) was not provided by employee - Scale 4 Earnings Tax rate Resident $1 & over 0.4700 Foreign resident $1 & over 0.4500 Where the employee claimed the FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1,282 0.3277 165.4423 1,673 0.3250 161.9808 3,461 0.3700 237.2692 3,461 & over 0.4500 514.1923 Where the employee claimed the HALF exemption from Medicare levy in Medicare levy variation declaration -Scale 6 Weekly earnings (x) less than $ a b 355 - - 702 0.1900 67.4635 711 0.2400 102.5990 878 0.3777 200.5779 1,282 0.3377 165.4425 1,673 0.3350 161.9810 3,461 0.3800 237.2694 3,461 & over 0.4600 514.1925 Notes 1. If you have 27 fortnightly, or 53 weekly pays in a financial year, refer to withholding additional amounts from employee earnings. | 2. Scales 1, 2, 3, 5 and 6 may be applied only where employees have provided their TFN.: 3. For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result. | 5. Tax offsets may be allowed only where scales 2, 5 or 6 are applied.: 6. Scale 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for residents only. 7. For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $21,655 ($416 per week) or less. Where the taxable income exceeds $21,655 but is less than $27,068 ($520 per week), the levy is shaded in at the rate of 10% of the excess over $21,655. Where a person's taxable income is $27,068 ($520 per week) or more, Medicare is levied at the rate of 2% of total taxable income. 8. The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows: Medicare levy parameters Parameter Scale 2 Scale 6 Weekly earnings threshold 416 702 Weekly earnings shade-in threshold 520 878 Medicare levy family threshold 36,541 36,541 Weekly family threshold divisor 52 52 Additional child 3,356 3,356 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 416.4400 702.7100 Medicare levy 0.0200 0.0100 About this schedule Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table, can be calculated using the formulas and coefficients contained in this schedule. Separate formulas apply to: • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. Find out about • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to Tax offsets and Medicare levy adjustment. For sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments, see Withholding amounts and Medicare levy adjustments. Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table. This applies if earnings exceed $3,275 weekly or $6,550 fortnightly. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Use these rounding rules across all scales except scale 4 (where employee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated. When there are 53 pays in a financial year In some years, you may have 53 pays instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. You should let your employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amount in the table below. Extra withholding amount Weekly earnings $ Additional withholding $ 725 to 1,649 3 1,650 to 3,449 4 3,450 and over 9 When there are 27 pays in a financial year In some years, you may have 27 pays instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. You should let employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amounts in the table below. Extra withholding amount Fortnightly earnings $ Additional withholding $ 1,400 to 3,299 12 3,300 to 6,799 17 6,800 and over 36 Working out the weekly earnings The method of working out the weekly earnings (x) for the purpose of applying the formulas is as follows: Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Calculating withholding fortnightly, monthly or quarterly amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. Tax offsets The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows: • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. Medicare levy adjustment A Medicare levy adjustment is not allowed where withholding amounts have been calculated using scales 1, 3, 4 or 5. The amount obtained using scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable. When an employee is entitled to an adjustment An employee who has lodged both a completed Withholding declaration and a Medicare levy variation declaration , may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following: • $416 or more where scale 2 is applied • $702 or more where scale 6 is applied. • $416 or more where scale 2 is applied • $702 or more where scale 6 is applied. To claim the adjustment, the employee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration. Calculating the Medicare levy adjustment To calculate the Medicare levy adjustment, your software package will need to be able to distinguish those employees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration. Where employees have answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration. You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for employees with weekly earnings of one of the following: • $520 or more where scale 2 is applied • $878 or more where scale 6 is applied. • $520 or more where scale 2 is applied • $878 or more where scale 6 is applied. Values used in the calculations may be regarded as variables. Weekly family threshold (WFT) Where scale 2 or scale 6 is applied Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: - WFT = $702.71 (36,541 ÷ 52) (rounded to the nearest cent). - WFT = $702.71 (36,541 ÷ 52) (rounded to the nearest cent). Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 3,356 and add the result to 36,541 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,356 × 2] + 36,541) ÷ 52 WFT = WFT = 831.7885 or $831.79 (rounded to the nearest cent) a. multiply the number of children shown at question 12 by 3,356 and add the result to 36,541 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,356 × 2] + 36,541) ÷ 52 WFT = WFT = 831.7885 or $831.79 (rounded to the nearest cent) Shading Out Point (SOP) The SOP relative to an employee's WFT is calculated as follows: Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result. Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,356 × 6] + 36,541) ÷ 52 WFT = 1,089.9423 or $1,089.94 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,089.94 × 0.1) ÷ 0.0800 SOP = 1,362.4250 or $1,362 (ignoring cents) Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,356 × 6] + 36,541) ÷ 52 WFT = 1,089.9423 or $1,089.94 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,089.94 × 0.1) ÷ 0.0800 SOP = 1,362.4250 or $1,362 (ignoring cents) Weekly Levy Adjustment (WLA) Where scale 2 is applied Where weekly earnings are $416 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas: 1. If x is less than $520, WLA = ( x - 416.44) × 0.1 2. If x is $520 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) 1. If x is less than $520, WLA = ( x - 416.44) × 0.1 2. If x is $520 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) Where scale 6 is applied Where weekly earnings are $702 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas: 1. If x is less than $878, WLA = ( x - 702.71) × 0.05 2. If x is $878 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT 0.0100) - ([ x - WFT] × 0.0400) 1. If x is less than $878, WLA = ( x - 702.71) × 0.05 2. If x is $878 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT 0.0100) - ([ x - WFT] × 0.0400) In each case WLA should be rounded to the nearest dollar. Values ending in 50 cents should be rounded to the next higher dollar. Examples Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $520, WLA is calculated using formula (1): WLA = (465.99 - 416.44) × 0.1 = 4.9550 or $5.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $880.47 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 880.99 WFT = ([3,356 × 3] + 36,541) ÷ 52 = 896.3269 or $896.33 (rounded to the nearest cent)= 883.0577 or $883.06 (rounded to the nearest cent) As x is greater than $878 and less than WFT, WLA is calculated using formula (2): WLA = 880.99 × 0.01 = 8.8099 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 982.99 WFT = ([3,356 × 4] + 36,541) ÷ 52 = 960.8654 or $960.87 (rounded to the nearest cent). SOP = (960.87 × 0.1) ÷ 0.08 = 1,201.0875 or $1,201 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (960.87 × 0.020) - ([982.99 - 960.87] × 0.0800) = 17.4478 or $17.00 (rounded to the nearest dollar) Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $520, WLA is calculated using formula (1): WLA = (465.99 - 416.44) × 0.1 = 4.9550 or $5.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $880.47 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 880.99 WFT = ([3,356 × 3] + 36,541) ÷ 52 = 896.3269 or $896.33 (rounded to the nearest cent)= 883.0577 or $883.06 (rounded to the nearest cent) As x is greater than $878 and less than WFT, WLA is calculated using formula (2): WLA = 880.99 × 0.01 = 8.8099 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 982.99 WFT = ([3,356 × 4] + 36,541) ÷ 52 = 960.8654 or $960.87 (rounded to the nearest cent). SOP = (960.87 × 0.1) ÷ 0.08 = 1,201.0875 or $1,201 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (960.87 × 0.020) - ([982.99 - 960.87] × 0.0800) = 17.4478 or $17.00 (rounded to the nearest dollar) Fortnightly levy adjustment Multiply rounded weekly levy adjustment by two. Example Employee's fortnightly earnings are $1,595.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,595.52 ÷ 2 = $797.76 x = 797.99 WFT = ([3,356 × 1] +36,541) ÷ 52 = 767.2500 or $767.25 (rounded to the nearest cent). SOP = (767.25 × 0.1) ÷ 0.08 = 959.0625 or $959 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (767.25 × 0.020) - ([797.99 - 767.25] × 0.0800) = 12.8858 or $13.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $26.00 ($13.00 x 2) Example Employee's fortnightly earnings are $1,595.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,595.52 ÷ 2 = $797.76 x = 797.99 WFT = ([3,356 × 1] +36,541) ÷ 52 = 767.2500 or $767.25 (rounded to the nearest cent). SOP = (767.25 × 0.1) ÷ 0.08 = 959.0625 or $959 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (767.25 × 0.020) - ([797.99 - 767.25] × 0.0800) = 12.8858 or $13.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $26.00 ($13.00 x 2) Monthly levy adjustment Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar. Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $702.71 As x is greater than $520 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $702.71 As x is greater than $520 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Quarterly levy adjustment Multiply rounded weekly levy adjustment by 13 General examples Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 165.4435 = 218.4138 or $218.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1025.40) and less than the SOP ($1,281) appropriate to employee with five children. Formula (3) applies. = (1,025.40 × 0.0200) - ([1,103.99 - 1,025.40] × 0.0800) = 20.5080 - 6.2872 = 14.2208 or $14.00 (rounded to nearest dollar) Net weekly withholding amount $218.00 - $14.00 = $204.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 67.4635 = 38.1746 or $38.00 (rounded to nearest dollar) Fortnightly withholding amount $38.00 × 2 = $76.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $76.00 - $63.00 = $13.00. Example 3 Employee's monthly earnings are $4,156.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $959 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,156.33 + 0.01) × 3 ÷ 13 = 960.0785 or $960 (ignore cents) x = 960.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 960.99) - 165.4435 = 168.6927 or $169.00 (rounded to nearest dollar) Monthly withholding amount $169.00 × 13 ÷ 3 = $732.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $732.00 - $113.00 = $619.00 Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 165.4435 = 218.4138 or $218.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1025.40) and less than the SOP ($1,281) appropriate to employee with five children. Formula (3) applies. = (1,025.40 × 0.0200) - ([1,103.99 - 1,025.40] × 0.0800) = 20.5080 - 6.2872 = 14.2208 or $14.00 (rounded to nearest dollar) Net weekly withholding amount $218.00 - $14.00 = $204.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 67.4635 = 38.1746 or $38.00 (rounded to nearest dollar) Fortnightly withholding amount $38.00 × 2 = $76.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $76.00 - $63.00 = $13.00. Example 3 Employee's monthly earnings are $4,156.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $959 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,156.33 + 0.01) × 3 ÷ 13 = 960.0785 or $960 (ignore cents) x = 960.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 960.99) - 165.4435 = 168.6927 or $169.00 (rounded to nearest dollar) Monthly withholding amount $169.00 × 13 ÷ 3 = $732.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $732.00 - $113.00 = $619.00 Calculating withholding amounts for payments made on a daily or casual basis The withholding amounts shown in the Tax table for daily and casual workers can be expressed in a mathematical form, using the formulas and coefficients provided. To work out withholding amounts using the formulas: 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at: - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at: - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. Where the employee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Tax table for seniors and pensioners Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Sample data Weekly withholding amounts Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 65 12.00 0.00 21.00 0.00 0.00 66 13.00 0.00 21.00 0.00 0.00 116 24.00 0.00 38.00 0.00 0.00 117 25.00 0.00 38.00 0.00 0.00 249 56.00 0.00 81.00 0.00 0.00 250 56.00 0.00 81.00 0.00 0.00 354 80.00 0.00 115.00 0.00 0.00 355 80.00 0.00 115.00 0.00 0.00 360 81.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 415 101.00 12.00 135.00 12.00 12.00 416 101.00 12.00 135.00 12.00 12.00 519 137.00 42.00 169.00 31.00 31.00 520 137.00 42.00 169.00 32.00 32.00 701 200.00 80.00 228.00 66.00 66.00 702 200.00 80.00 228.00 66.00 66.00 710 203.00 82.00 231.00 68.00 68.00 711 203.00 82.00 231.00 68.00 68.00 877 261.00 140.00 285.00 122.00 131.00 878 262.00 140.00 285.00 123.00 131.00 931 280.00 159.00 303.00 140.00 149.00 932 280.00 159.00 303.00 140.00 150.00 1281 401.00 280.00 416.00 255.00 267.00 1282 401.00 281.00 417.00 255.00 268.00 1322 415.00 294.00 430.00 268.00 281.00 1323 415.00 295.00 430.00 268.00 282.00 1672 551.00 415.00 543.00 382.00 398.00 1673 552.00 416.00 544.00 382.00 399.00 1844 618.00 482.00 607.00 445.00 464.00 1845 619.00 483.00 608.00 446.00 464.00 2119 726.00 590.00 709.00 547.00 568.00 2120 726.00 590.00 709.00 547.00 569.00 2490 870.00 734.00 846.00 684.00 709.00 2491 871.00 735.00 847.00 685.00 710.00 2652 934.00 797.00 906.00 744.00 771.00 2653 934.00 798.00 907.00 745.00 771.00 2736 966.00 830.00 937.00 775.00 803.00 2737 967.00 831.00 938.00 776.00 803.00 2898 1029.00 893.00 997.00 835.00 864.00 2899 1030.00 894.00 998.00 836.00 865.00 2913 1035.00 899.00 1003.00 841.00 870.00 2914 1036.00 900.00 1003.00 841.00 870.00 3110 1112.00 976.00 1076.00 914.00 945.00 3111 1113.00 976.00 1076.00 914.00 945.00 3460 1277.00 1113.00 1205.00 1043.00 1078.00 3461 1277.00 1113.00 1206.00 1044.00 1078.00 Fortnightly withholding amounts Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 130 24.00 0.00 42.00 0.00 0.00 132 26.00 0.00 42.00 0.00 0.00 232 48.00 0.00 76.00 0.00 0.00 234 50.00 0.00 76.00 0.00 0.00 498 112.00 0.00 162.00 0.00 0.00 500 112.00 0.00 162.00 0.00 0.00 708 160.00 0.00 230.00 0.00 0.00 710 160.00 0.00 230.00 0.00 0.00 720 162.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 830 202.00 24.00 270.00 24.00 24.00 832 202.00 24.00 270.00 24.00 24.00 1038 274.00 84.00 338.00 62.00 62.00 1040 274.00 84.00 338.00 64.00 64.00 1402 400.00 160.00 456.00 132.00 132.00 1404 400.00 160.00 456.00 132.00 132.00 1420 406.00 164.00 462.00 136.00 136.00 1422 406.00 164.00 462.00 136.00 136.00 1754 522.00 280.00 570.00 244.00 262.00 1756 524.00 280.00 570.00 246.00 262.00 1862 560.00 318.00 606.00 280.00 298.00 1864 560.00 318.00 606.00 280.00 300.00 2562 802.00 560.00 832.00 510.00 534.00 2564 802.00 562.00 834.00 510.00 536.00 2644 830.00 588.00 860.00 536.00 562.00 2646 830.00 590.00 860.00 536.00 564.00 3344 1102.00 830.00 1086.00 764.00 796.00 3346 1104.00 832.00 1088.00 764.00 798.00 3688 1236.00 964.00 1214.00 890.00 928.00 3690 1238.00 966.00 1216.00 892.00 928.00 4238 1452.00 1180.00 1418.00 1094.00 1136.00 4240 1452.00 1180.00 1418.00 1094.00 1138.00 4980 1740.00 1468.00 1692.00 1368.00 1418.00 4982 1742.00 1470.00 1694.00 1370.00 1420.00 5304 1868.00 1594.00 1812.00 1488.00 1542.00 5306 1868.00 1596.00 1814.00 1490.00 1542.00 5472 1932.00 1660.00 1874.00 1550.00 1606.00 5474 1934.00 1662.00 1876.00 1552.00 1606.00 5796 2058.00 1786.00 1994.00 1670.00 1728.00 5798 2060.00 1788.00 1996.00 1672.00 1730.00 5826 2070.00 1798.00 2006.00 1682.00 1740.00 5828 2072.00 1800.00 2006.00 1682.00 1740.00 6220 2224.00 1952.00 2152.00 1828.00 1890.00 6222 2226.00 1952.00 2152.00 1828.00 1890.00 6920 2554.00 2226.00 2410.00 2086.00 2156.00 6922 2554.00 2226.00 2412.00 2088.00 2156.00 Monthly withholding amounts Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 281.67 52.00 0.00 91.00 0.00 0.00 286.00 56.00 0.00 91.00 0.00 0.00 502.67 104.00 0.00 165.00 0.00 0.00 507.00 108.00 0.00 165.00 0.00 0.00 1079.00 243.00 0.00 351.00 0.00 0.00 1083.33 243.00 0.00 351.00 0.00 0.00 1534.00 347.00 0.00 498.00 0.00 0.00 1538.33 347.00 0.00 498.00 0.00 0.00 1560.00 351.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1798.33 438.00 52.00 585.00 52.00 52.00 1802.67 438.00 52.00 585.00 52.00 52.00 2249.00 594.00 182.00 732.00 134.00 134.00 2253.33 594.00 182.00 732.00 139.00 139.00 3037.67 867.00 347.00 988.00 286.00 286.00 3042.00 867.00 347.00 988.00 286.00 286.00 3076.67 880.00 355.00 1001.00 295.00 295.00 3081.00 880.00 355.00 1001.00 295.00 295.00 3800.33 1131.00 607.00 1235.00 529.00 568.00 3804.67 1135.00 607.00 1235.00 533.00 568.00 4034.33 1213.00 689.00 1313.00 607.00 646.00 4038.67 1213.00 689.00 1313.00 607.00 650.00 5551.00 1738.00 1213.00 1803.00 1105.00 1157.00 5555.33 1738.00 1218.00 1807.00 1105.00 1161.00 5728.67 1798.00 1274.00 1863.00 1161.00 1218.00 5733.00 1798.00 1278.00 1863.00 1161.00 1222.00 7245.33 2388.00 1798.00 2353.00 1655.00 1725.00 7249.67 2392.00 1803.00 2357.00 1655.00 1729.00 7990.67 2678.00 2089.00 2630.00 1928.00 2011.00 7995.00 2682.00 2093.00 2635.00 1933.00 2011.00 9182.33 3146.00 2557.00 3072.00 2370.00 2461.00 9186.67 3146.00 2557.00 3072.00 2370.00 2466.00 10790.00 3770.00 3181.00 3666.00 2964.00 3072.00 10794.33 3774.00 3185.00 3670.00 2968.00 3077.00 11492.00 4047.00 3454.00 3926.00 3224.00 3341.00 11496.33 4047.00 3458.00 3930.00 3228.00 3341.00 11856.00 4186.00 3597.00 4060.00 3358.00 3480.00 11860.33 4190.00 3601.00 4065.00 3363.00 3480.00 12558.00 4459.00 3870.00 4320.00 3618.00 3744.00 12562.33 4463.00 3874.00 4325.00 3623.00 3748.00 12623.00 4485.00 3896.00 4346.00 3644.00 3770.00 12627.33 4489.00 3900.00 4346.00 3644.00 3770.00 13476.67 4819.00 4229.00 4663.00 3961.00 4095.00 13481.00 4823.00 4229.00 4663.00 3961.00 4095.00 14993.33 5534.00 4823.00 5222.00 4520.00 4671.00 14997.67 5534.00 4823.00 5226.00 4524.00 4671.00 Sample data - Scale 2 Weekly Medicare levy adjustment Weekly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 415 0.00 0.00 0.00 0.00 0.00 0.00 416 0.00 0.00 0.00 0.00 0.00 0.00 467 5.00 5.00 5.00 5.00 5.00 5.00 468 5.00 5.00 5.00 5.00 5.00 5.00 519 10.00 10.00 10.00 10.00 10.00 10.00 520 10.00 10.00 10.00 10.00 10.00 10.00 546 11.00 11.00 11.00 11.00 11.00 11.00 547 11.00 11.00 11.00 11.00 11.00 11.00 573 11.00 11.00 11.00 11.00 11.00 11.00 574 11.00 11.00 11.00 11.00 11.00 11.00 600 12.00 12.00 12.00 12.00 12.00 12.00 601 12.00 12.00 12.00 12.00 12.00 12.00 627 13.00 13.00 13.00 13.00 13.00 13.00 628 13.00 13.00 13.00 13.00 13.00 13.00 654 13.00 13.00 13.00 13.00 13.00 13.00 655 13.00 13.00 13.00 13.00 13.00 13.00 681 14.00 14.00 14.00 14.00 14.00 14.00 682 14.00 14.00 14.00 14.00 14.00 14.00 708 14.00 14.00 14.00 14.00 14.00 14.00 709 13.00 14.00 14.00 14.00 14.00 14.00 735 11.00 15.00 15.00 15.00 15.00 15.00 736 11.00 15.00 15.00 15.00 15.00 15.00 762 9.00 15.00 15.00 15.00 15.00 15.00 763 9.00 15.00 15.00 15.00 15.00 15.00 789 7.00 14.00 16.00 16.00 16.00 16.00 790 7.00 13.00 16.00 16.00 16.00 16.00 816 5.00 11.00 16.00 16.00 16.00 16.00 817 5.00 11.00 16.00 16.00 16.00 16.00 843 3.00 9.00 16.00 17.00 17.00 17.00 844 3.00 9.00 16.00 17.00 17.00 17.00 870 1.00 7.00 13.00 17.00 17.00 17.00 871 1.00 7.00 13.00 17.00 17.00 17.00 897 0.00 5.00 11.00 18.00 18.00 18.00 898 0.00 5.00 11.00 18.00 18.00 18.00 924 0.00 3.00 9.00 16.00 18.00 18.00 925 0.00 3.00 9.00 16.00 19.00 19.00 951 0.00 1.00 7.00 13.00 19.00 19.00 952 0.00 0.00 7.00 13.00 19.00 19.00 978 0.00 0.00 5.00 11.00 18.00 20.00 979 0.00 0.00 5.00 11.00 18.00 20.00 1005 0.00 0.00 3.00 9.00 16.00 20.00 1006 0.00 0.00 3.00 9.00 16.00 20.00 1032 0.00 0.00 1.00 7.00 13.00 20.00 1033 0.00 0.00 0.00 7.00 13.00 20.00 1200 0.00 0.00 0.00 0.00 0.00 6.00 1201 0.00 0.00 0.00 0.00 0.00 6.00 1280 0.00 0.00 0.00 0.00 0.00 0.00 1281 0.00 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare levy adjustment Fortnightly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 830 0.00 0.00 0.00 0.00 0.00 0.00 832 0.00 0.00 0.00 0.00 0.00 0.00 934 10.00 10.00 10.00 10.00 10.00 10.00 936 10.00 10.00 10.00 10.00 10.00 10.00 1038 20.00 20.00 20.00 20.00 20.00 20.00 1040 20.00 20.00 20.00 20.00 20.00 20.00 1092 22.00 22.00 22.00 22.00 22.00 22.00 1094 22.00 22.00 22.00 22.00 22.00 22.00 1146 22.00 22.00 22.00 22.00 22.00 22.00 1148 22.00 22.00 22.00 22.00 22.00 22.00 1200 24.00 24.00 24.00 24.00 24.00 24.00 1202 24.00 24.00 24.00 24.00 24.00 24.00 1254 26.00 26.00 26.00 26.00 26.00 26.00 1256 26.00 26.00 26.00 26.00 26.00 26.00 1308 26.00 26.00 26.00 26.00 26.00 26.00 1310 26.00 26.00 26.00 26.00 26.00 26.00 1362 28.00 28.00 28.00 28.00 28.00 28.00 1364 28.00 28.00 28.00 28.00 28.00 28.00 1416 28.00 28.00 28.00 28.00 28.00 28.00 1418 26.00 28.00 28.00 28.00 28.00 28.00 1470 22.00 30.00 30.00 30.00 30.00 30.00 1472 22.00 30.00 30.00 30.00 30.00 30.00 1524 18.00 30.00 30.00 30.00 30.00 30.00 1526 18.00 30.00 30.00 30.00 30.00 30.00 1578 14.00 28.00 32.00 32.00 32.00 32.00 1580 14.00 26.00 32.00 32.00 32.00 32.00 1632 10.00 22.00 32.00 32.00 32.00 32.00 1634 10.00 22.00 32.00 32.00 32.00 32.00 1686 6.00 18.00 32.00 34.00 34.00 34.00 1688 6.00 18.00 32.00 34.00 34.00 34.00 1740 2.00 14.00 26.00 34.00 34.00 34.00 1742 2.00 14.00 26.00 34.00 34.00 34.00 1794 0.00 10.00 22.00 36.00 36.00 36.00 1796 0.00 10.00 22.00 36.00 36.00 36.00 1848 0.00 6.00 18.00 32.00 36.00 36.00 1850 0.00 6.00 18.00 32.00 38.00 38.00 1902 0.00 2.00 14.00 26.00 38.00 38.00 1904 0.00 0.00 14.00 26.00 38.00 38.00 1956 0.00 0.00 10.00 22.00 36.00 40.00 1958 0.00 0.00 10.00 22.00 36.00 40.00 2010 0.00 0.00 6.00 18.00 32.00 40.00 2012 0.00 0.00 6.00 18.00 32.00 40.00 2064 0.00 0.00 2.00 14.00 26.00 40.00 2066 0.00 0.00 0.00 14.00 26.00 40.00 2400 0.00 0.00 0.00 0.00 0.00 12.00 2402 0.00 0.00 0.00 0.00 0.00 12.00 2560 0.00 0.00 0.00 0.00 0.00 0.00 2562 0.00 0.00 0.00 0.00 0.00 0.00 Monthly Medicare levy adjustment Monthly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1798.33 0.00 0.00 0.00 0.00 0.00 0.00 1802.67 0.00 0.00 0.00 0.00 0.00 0.00 2023.67 22.00 22.00 22.00 22.00 22.00 22.00 2028.00 22.00 22.00 22.00 22.00 22.00 22.00 2249.00 43.00 43.00 43.00 43.00 43.00 43.00 2253.33 43.00 43.00 43.00 43.00 43.00 43.00 2366.00 48.00 48.00 48.00 48.00 48.00 48.00 2370.33 48.00 48.00 48.00 48.00 48.00 48.00 2483.00 48.00 48.00 48.00 48.00 48.00 48.00 2487.33 48.00 48.00 48.00 48.00 48.00 48.00 2600.00 52.00 52.00 52.00 52.00 52.00 52.00 2604.33 52.00 52.00 52.00 52.00 52.00 52.00 2717.00 56.00 56.00 56.00 56.00 56.00 56.00 2721.33 56.00 56.00 56.00 56.00 56.00 56.00 2834.00 56.00 56.00 56.00 56.00 56.00 56.00 2838.33 56.00 56.00 56.00 56.00 56.00 56.00 2951.00 61.00 61.00 61.00 61.00 61.00 61.00 2955.33 61.00 61.00 61.00 61.00 61.00 61.00 3068.00 61.00 61.00 61.00 61.00 61.00 61.00 3072.33 56.00 61.00 61.00 61.00 61.00 61.00 3185.00 48.00 65.00 65.00 65.00 65.00 65.00 3189.33 48.00 65.00 65.00 65.00 65.00 65.00 3302.00 39.00 65.00 65.00 65.00 65.00 65.00 3306.33 39.00 65.00 65.00 65.00 65.00 65.00 3419.00 30.00 61.00 69.00 69.00 69.00 69.00 3423.33 30.00 56.00 69.00 69.00 69.00 69.00 3536.00 22.00 48.00 69.00 69.00 69.00 69.00 3540.33 22.00 48.00 69.00 69.00 69.00 69.00 3653.00 13.00 39.00 69.00 74.00 74.00 74.00 3657.33 13.00 39.00 69.00 74.00 74.00 74.00 3770.00 4.00 30.00 56.00 74.00 74.00 74.00 3774.33 4.00 30.00 56.00 74.00 74.00 74.00 3887.00 0.00 22.00 48.00 78.00 78.00 78.00 3891.33 0.00 22.00 48.00 78.00 78.00 78.00 4004.00 0.00 13.00 39.00 69.00 78.00 78.00 4008.33 0.00 13.00 39.00 69.00 82.00 82.00 4121.00 0.00 4.00 30.00 56.00 82.00 82.00 4125.33 0.00 0.00 30.00 56.00 82.00 82.00 4238.00 0.00 0.00 22.00 48.00 78.00 87.00 4242.33 0.00 0.00 22.00 48.00 78.00 87.00 4355.00 0.00 0.00 13.00 39.00 69.00 87.00 4359.33 0.00 0.00 13.00 39.00 69.00 87.00 4472.00 0.00 0.00 4.00 30.00 56.00 87.00 4476.33 0.00 0.00 0.00 30.00 56.00 87.00 5200.00 0.00 0.00 0.00 0.00 0.00 26.00 5204.33 0.00 0.00 0.00 0.00 0.00 26.00 5546.67 0.00 0.00 0.00 0.00 0.00 0.00 5551.00 0.00 0.00 0.00 0.00 0.00 0.00 Sample data - Scale 6 Weekly Medicare half-levy adjustment Weekly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 701 0.00 0.00 0.00 0.00 0.00 702 0.00 0.00 0.00 0.00 0.00 789 4.00 4.00 4.00 4.00 4.00 790 4.00 4.00 4.00 4.00 4.00 877 9.00 9.00 9.00 9.00 9.00 878 3.00 6.00 9.00 9.00 9.00 893 3.00 6.00 9.00 9.00 9.00 894 3.00 6.00 9.00 9.00 9.00 909 2.00 5.00 8.00 9.00 9.00 910 2.00 5.00 8.00 9.00 9.00 925 1.00 5.00 8.00 9.00 9.00 926 1.00 5.00 8.00 9.00 9.00 941 1.00 4.00 7.00 9.00 9.00 942 1.00 4.00 7.00 9.00 9.00 957 0.00 3.00 6.00 10.00 10.00 958 0.00 3.00 6.00 10.00 10.00 973 0.00 3.00 6.00 9.00 10.00 974 0.00 3.00 6.00 9.00 10.00 989 0.00 2.00 5.00 8.00 10.00 990 0.00 2.00 5.00 8.00 10.00 1005 0.00 1.00 5.00 8.00 10.00 1006 0.00 1.00 5.00 8.00 10.00 1021 0.00 1.00 4.00 7.00 10.00 1022 0.00 1.00 4.00 7.00 10.00 1037 0.00 0.00 3.00 7.00 10.00 1038 0.00 0.00 3.00 6.00 10.00 1053 0.00 0.00 3.00 6.00 9.00 1054 0.00 0.00 3.00 6.00 9.00 1069 0.00 0.00 2.00 5.00 8.00 1070 0.00 0.00 2.00 5.00 8.00 1085 0.00 0.00 1.00 5.00 8.00 1086 0.00 0.00 1.00 5.00 8.00 1101 0.00 0.00 1.00 4.00 7.00 1102 0.00 0.00 1.00 4.00 7.00 1117 0.00 0.00 0.00 3.00 7.00 1118 0.00 0.00 0.00 3.00 7.00 1133 0.00 0.00 0.00 3.00 6.00 1134 0.00 0.00 0.00 3.00 6.00 1149 0.00 0.00 0.00 2.00 5.00 1150 0.00 0.00 0.00 2.00 5.00 1165 0.00 0.00 0.00 1.00 5.00 1166 0.00 0.00 0.00 1.00 5.00 1181 0.00 0.00 0.00 1.00 4.00 1182 0.00 0.00 0.00 1.00 4.00 1200 0.00 0.00 0.00 0.00 3.00 1201 0.00 0.00 0.00 0.00 3.00 1280 0.00 0.00 0.00 0.00 0.00 1281 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare half-levy adjustment Fortnightly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1402 0.00 0.00 0.00 0.00 0.00 1404 0.00 0.00 0.00 0.00 0.00 1578 8.00 8.00 8.00 8.00 8.00 1580 8.00 8.00 8.00 8.00 8.00 1754 18.00 18.00 18.00 18.00 18.00 1756 6.00 12.00 18.00 18.00 18.00 1786 6.00 12.00 18.00 18.00 18.00 1788 6.00 12.00 18.00 18.00 18.00 1818 4.00 10.00 16.00 18.00 18.00 1820 4.00 10.00 16.00 18.00 18.00 1850 2.00 10.00 16.00 18.00 18.00 1852 2.00 10.00 16.00 18.00 18.00 1882 2.00 8.00 14.00 18.00 18.00 1884 2.00 8.00 14.00 18.00 18.00 1914 0.00 6.00 12.00 20.00 20.00 1916 0.00 6.00 12.00 20.00 20.00 1946 0.00 6.00 12.00 18.00 20.00 1948 0.00 6.00 12.00 18.00 20.00 1978 0.00 4.00 10.00 16.00 20.00 1980 0.00 4.00 10.00 16.00 20.00 2010 0.00 2.00 10.00 16.00 20.00 2012 0.00 2.00 10.00 16.00 20.00 2042 0.00 2.00 8.00 14.00 20.00 2044 0.00 2.00 8.00 14.00 20.00 2074 0.00 0.00 6.00 14.00 20.00 2076 0.00 0.00 6.00 12.00 20.00 2106 0.00 0.00 6.00 12.00 18.00 2108 0.00 0.00 6.00 12.00 18.00 2138 0.00 0.00 4.00 10.00 16.00 2140 0.00 0.00 4.00 10.00 16.00 2170 0.00 0.00 2.00 10.00 16.00 2172 0.00 0.00 2.00 10.00 16.00 2202 0.00 0.00 2.00 8.00 14.00 2204 0.00 0.00 2.00 8.00 14.00 2234 0.00 0.00 0.00 6.00 14.00 2236 0.00 0.00 0.00 6.00 14.00 2266 0.00 0.00 0.00 6.00 12.00 2268 0.00 0.00 0.00 6.00 12.00 2298 0.00 0.00 0.00 4.00 10.00 2300 0.00 0.00 0.00 4.00 10.00 2330 0.00 0.00 0.00 2.00 10.00 2332 0.00 0.00 0.00 2.00 10.00 2362 0.00 0.00 0.00 2.00 8.00 2364 0.00 0.00 0.00 2.00 8.00 2400 0.00 0.00 0.00 0.00 6.00 2402 0.00 0.00 0.00 0.00 6.00 2560 0.00 0.00 0.00 0.00 0.00 2562 0.00 0.00 0.00 0.00 0.00 Monthly Medicare half-levy adjustment Monthly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 3037.67 0.00 0.00 0.00 0.00 0.00 3042.00 0.00 0.00 0.00 0.00 0.00 3419.00 17.00 17.00 17.00 17.00 17.00 3423.33 17.00 17.00 17.00 17.00 17.00 3800.33 39.00 39.00 39.00 39.00 39.00 3804.67 13.00 26.00 39.00 39.00 39.00 3869.67 13.00 26.00 39.00 39.00 39.00 3874.00 13.00 26.00 39.00 39.00 39.00 3939.00 9.00 22.00 35.00 39.00 39.00 3943.33 9.00 22.00 35.00 39.00 39.00 4008.33 4.00 22.00 35.00 39.00 39.00 4012.67 4.00 22.00 35.00 39.00 39.00 4077.67 4.00 17.00 30.00 39.00 39.00 4082.00 4.00 17.00 30.00 39.00 39.00 4147.00 0.00 13.00 26.00 43.00 43.00 4151.33 0.00 13.00 26.00 43.00 43.00 4216.33 0.00 13.00 26.00 39.00 43.00 4220.67 0.00 13.00 26.00 39.00 43.00 4285.67 0.00 9.00 22.00 35.00 43.00 4290.00 0.00 9.00 22.00 35.00 43.00 4355.00 0.00 4.00 22.00 35.00 43.00 4359.33 0.00 4.00 22.00 35.00 43.00 4424.33 0.00 4.00 17.00 30.00 43.00 4428.67 0.00 4.00 17.00 30.00 43.00 4493.67 0.00 0.00 13.00 30.00 43.00 4498.00 0.00 0.00 13.00 26.00 43.00 4563.00 0.00 0.00 13.00 26.00 39.00 4567.33 0.00 0.00 13.00 26.00 39.00 4632.33 0.00 0.00 9.00 22.00 35.00 4636.67 0.00 0.00 9.00 22.00 35.00 4701.67 0.00 0.00 4.00 22.00 35.00 4706.00 0.00 0.00 4.00 22.00 35.00 4771.00 0.00 0.00 4.00 17.00 30.00 4775.33 0.00 0.00 4.00 17.00 30.00 4840.33 0.00 0.00 0.00 13.00 30.00 4844.67 0.00 0.00 0.00 13.00 30.00 4909.67 0.00 0.00 0.00 13.00 26.00 4914.00 0.00 0.00 0.00 13.00 26.00 4979.00 0.00 0.00 0.00 9.00 22.00 4983.33 0.00 0.00 0.00 9.00 22.00 5048.33 0.00 0.00 0.00 4.00 22.00 5052.67 0.00 0.00 0.00 4.00 22.00 5117.67 0.00 0.00 0.00 4.00 17.00 5122.00 0.00 0.00 0.00 4.00 17.00 5200.00 0.00 0.00 0.00 0.00 13.00 5204.33 0.00 0.00 0.00 0.00 13.00 5546.67 0.00 0.00 0.00 0.00 0.00 5551.00 0.00 0.00 0.00 0.00 0.00 Other statements of formulas Statements of formulas for other classes of payees are also available. These include PAYG withholding: • Statement of formulas for calculating HELP, SSL, TSL and SFSS components • Tax table for individuals employed in the horticultural or shearing industry • Tax table for actors, variety artists and other entertainers • Tax table for seniors and pensioners • Tax table for working holiday makers . • Statement of formulas for calculating HELP, SSL, TSL and SFSS components • Tax table for individuals employed in the horticultural or shearing industry • Tax table for actors, variety artists and other entertainers • Tax table for seniors and pensioners • Tax table for working holiday makers . Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee, (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, use scale 3 • If they have not given you a valid TFN, use scale 4. • If they have given you a valid TFN, use scale 3 • If they have not given you a valid TFN, use scale 4. Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration , don't make any adjustments to the amount you withhold. Withholding declarations An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee has a HELP, SSL, TSL or Financial Supplement debt If your employee has a HELP, SSL, TSL or Financial Supplement debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Next step: To calculate additional withholding amounts for: • HELP, SSL or TSL debts, refer to either - HELP/SSL/TSL weekly tax table - HELP/SSL/TSL fortnightly tax table - HELP/SSL/TSL monthly tax table . • Financial Supplement debts, refer to either - SFSS weekly tax table . - SFSS fortnightly tax table - SFSS monthly tax table • Statement of formulas, refer to - Statement of formulas for calculating HELP, SSL, TSL and SFSS components • HELP, SSL or TSL debts, refer to either - HELP/SSL/TSL weekly tax table - HELP/SSL/TSL fortnightly tax table - HELP/SSL/TSL monthly tax table . • Financial Supplement debts, refer to either - SFSS weekly tax table . - SFSS fortnightly tax table - SFSS monthly tax table • Statement of formulas, refer to - Statement of formulas for calculating HELP, SSL, TSL and SFSS components - HELP/SSL/TSL weekly tax table - HELP/SSL/TSL fortnightly tax table - HELP/SSL/TSL monthly tax table . - SFSS weekly tax table . - SFSS fortnightly tax table - SFSS monthly tax table - Statement of formulas for calculating HELP, SSL, TSL and SFSS components Employees who are entitled to a reduction of Medicare levy or do not have to pay the Medicare levy because of low family income, will not have to make a compulsory HELP, SSL, TSL or Financial Supplement repayment for that year. The exemption from making a compulsory HELP, SSL, TSL or Financial Supplement repayment may be claimed on the Medicare levy variation declaration. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information, refer to Withholding from allowances . Leave loading If you pay leave loading as a lump sum, use Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding. Holiday pay, long service leave and employment termination payments Employees who continue working for you You must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment. For more information, see Withholding from leave payments for continuing employees . Employees who stop working for you This schedule does not cover any lump sum payments made to an employee who stops working for you. If an employee has unused annual leave, leave loading or long service leave, refer to Tax table for unused leave payments on termination of employment . Any other lump sum payments may be employment termination payments, refer to Tax table for employment termination payments . Do not withhold any amount for HELP, SSL, TSL or Financial Supplement debts from lump sum termination payments. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. To work out the employee's annual tax offset entitlement into a weekly, fortnightly, monthly or quarterly amount, refer to Tax offsets. Do not allow for any tax offsets if any of the following apply: • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. Medicare levy adjustment To claim the Medicare levy adjustment (available in certain situations), your employee must lodge a Medicare levy variation declaration with their Tax file number declaration. Some employees may be liable for an increased rate of the Medicare levy surcharge as a result of the income for surcharge purposes tests. They can lodge a Medicare levy variation declaration , requesting you to increase the amount to be withheld from their payments. Next step: Medicare levy adjustment For payments made on or after 1 July 2017 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by sections 12-35 of Schedule 1 to the TAA. Next step: • Use the Withholding look-up tool to quickly work out the amount to withhold (XLSX, 56KB). • Use the Withholding look-up tool to quickly work out the amount to withhold (XLSX, 56KB). Using this table You should use this table if you make payments to individuals in the horticultural industry who: • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration and have claimed the tax-free threshold. Also, use this table if you make payments to individuals in the shearing industry such as shearers, crutchers, wool classers, cooks, shed hands and pressers who: • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. For all other circumstances use the relevant PAYG withholding weekly or fortnightly tax table. See also: • You can download a printable version of Tax table for individuals employed in the horticultural or shearing industry (NAT 1013, 518KB) in Portable Document Format (PDF). • You can download a printable version of Tax table for individuals employed in the horticultural or shearing industry (NAT 1013, 518KB) in Portable Document Format (PDF). If you employ individuals under the Seasonal labour mobility program this tax table does not apply. For these individuals you are required to withhold at 15%. For more information about the program, refer to: • Seasonal Worker Program • Seasonal Worker Program If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers . Working out the withholding amount To work out the amount you need to withhold you must | 1. Input your employees total earnings into the Withholding look-up tool (XLSX, 56KB) .: 2. Use the appropriate column to find the correct amount to withhold • column 2 if the resident employee has given you a TFN • column 3 if the resident employee has not given you a TFN • column 4 if the foreign resident employee has given you a TFN • column 5 if the foreign resident employee has not given you a TFN. Example An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding look-up tool (XLSX, 56KB) . If the employee is: • a resident employee and has given you a TFN use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN use column 5 to find the correct amount to withhold ($103). • column 2 if the resident employee has given you a TFN • column 3 if the resident employee has not given you a TFN • column 4 if the foreign resident employee has given you a TFN • column 5 if the foreign resident employee has not given you a TFN. Example An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding look-up tool (XLSX, 56KB) . If the employee is: • a resident employee and has given you a TFN use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN use column 5 to find the correct amount to withhold ($103). • a resident employee and has given you a TFN use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN use column 3 to find the correct amount to withhold ($108) • a foreign employee and has given you a TFN use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN use column 5 to find the correct amount to withhold ($103). Resident employees The standard rate of withholding of 13% applies if an employee has given you a valid TFN and you withhold amounts using the figures shown in column 2 of the Withholding look-up tool (XLSX, 56KB) . If the employee has not given you a valid TFN, you must withhold amounts using the figures shown in column 3 of the Withholding look-up tool (XLSX, 56KB) . When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, you must withhold amounts using the figures shown in column 4 of the Withholding look-up tool (XLSX, 56KB) . • If they have not given you a valid TFN, you must withhold at 45% using the figures in column 5 of the Withholding look-up tool (XLSX, 56KB) . • If they have given you a valid TFN, you must withhold amounts using the figures shown in column 4 of the Withholding look-up tool (XLSX, 56KB) . • If they have not given you a valid TFN, you must withhold at 45% using the figures in column 5 of the Withholding look-up tool (XLSX, 56KB) . Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. Pay period The rates in this tax table apply irrespective of the pay period. Using a formula The withholding amounts shown in this table can be expressed in mathematical form. If you have developed your own payroll software package, you can use the formulas and coefficients outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in table A. Table A: Resident or foreign resident rate Resident - a Foreign resident - a Tax file number 0.13 0.325 No tax file number 0.47 0.45 • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in table A. Rounding of withholding amounts The withholding amounts calculated as a result of applying the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Accounting software Software written in accordance with the formulas in this tax table should be tested for accuracy against the Withholding look-up tool (XLSX, 56KB) . The results obtained when using the coefficients in this table may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Tax file number declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. Varying your PAYG withholding If your employee believes that, for their circumstances, the amount you withhold will be too much, they may apply to us for a variation to reduce the amount of withholding. For more information, refer to Varying your PAYG withholding . For payments made on or after 1 July 2017 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. See also: • Use the Withholding look-up tool to quickly work out the amount to withhold . • Use the Withholding look-up tool to quickly work out the amount to withhold . Using this table You should use this table if you make payments to employees who are actors, variety artists and other entertainers who receive payments for their performances. Do not use this table if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following: • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. For these types of payments the Commissioner has varied the rate of withholding to 20% of the payment. For more information refer to Performing artists contracted to perform promotional activity . Next step: You can download a printable version of the Tax table for actors, variety artists and other entertainers (NAT 1023, 322KB) in Portable Document Format (PDF). For all other relevant employees, refer to PAYG withholding Weekly tax table or Fortnightly tax table . Do not use this table for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding. For more information refer to Foreign resident entertainment, sports, construction and casino gaming activities . Working out the withholding amount The tax table for actors, variety artists and other entertainers is only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the formulas to calculate withholding amounts. To work out the amount you need to withhold using this tax table, you must: 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). Using a formula The withholding amounts shown in this table can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and the coefficients outlined in table A and table B. This section should be read with Statement of formulas for calculating amounts to be withheld . The formulas comprise linear equations of the form y = ax - b where: • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. Table A: Employee has claimed the tax-free threshold Coefficients where tax-free threshold claimed Weekly earnings (x) less than a b $443 0 0 $520 0.1520 67.4635 $650 0.2320 109.1077 $889 0.1680 67.4646 $1,602 0.2782 165.4435 $2,091 0.2760 161.9819 $4,326 0.3120 237.2704 $4,326 & over 0.3760 514.1935 Table B: Employee has not claimed the tax-free threshold Coefficients where tax-free threshold not claimed Weekly earnings (x) less than a b $83 0.1520 0.1520 $451 0.1870 2.9035 $1,165 0.2782 44.1189 $1,653 0.2760 41.6024 $3,889 0.3120 101.1408 $3,889 & over 0.3760 350.0639 • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. To work out withholding amounts using the formulas, you must: 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. If you pay your employees daily rather than per performance, the amount to withhold (including reductions for tax offsets) should be worked out on a daily basis. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4435 = $113.0319. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Therefore, the amount to withhold from each performance is $57. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4435 = $113.0319. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Therefore, the amount to withhold from each performance is $57. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4435 = $113.0319. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Accounting software Software written in accordance with the formulas in this table should be tested for accuracy against the Withholding look-up tool . The results obtained when using the coefficients in this table may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If an employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration . If your employee claims a tax offset, reduce the amount to be withheld from their earnings per performance by the value of the tax offset. The per performance value is the tax offset amount claimed divided by 52, divided by the number of performances per week. Round to the nearest dollar. Do not allow for any tax offsets if any of the following apply: • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. Withholding declarations An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see Claiming tax offsets. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents). • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign resident tax rates Weekly tax rates Weekly earnings $ Weekly rate 0 to 1,672 32.5 cents for each dollar of earnings 1,673 to 3,460 $543 plus 37 cents for each $1 of earnings over $1,672 3,461 and over $1,204 plus 45 cents for each $1 of earnings over $3,460 • if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents). • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don't make any adjustments to the amount you withhold. For payments made on or after 1 July 2017 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-50 of Schedule 1 to the TAA. Using this table You should use this table if you pay an individual to resume working for, or providing services to, you or any other entity. We have a calculator to help you work out the correct amount of tax to withhold from payments to most employees. To access the calculator, refer to Tax withheld calculator . Working out the withholding amount To work out the amount you need to withhold, multiply the amount of the return to work payment by 34.5% (32.5% + 2.0% Medicare levy). Example George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 34.5% × $18,000 = $6,210. Example George previously worked for IT Services Pty Ltd. Due to a shortage in IT personnel, IT Services Pty Ltd offered George a position if he would return to work for it. He was paid $18,000 to start work, in addition to his salary. The total amount IT Services Pty Ltd must withhold from the return to work payment is 34.5% × $18,000 = $6,210. Rounding of withholding amounts Withholding amounts calculated should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Tax file number declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. • they have not quoted their tax file number (TFN) • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432), they have 28 days to give you their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment made to a resident employee and 45% from any payment made to a foreign resident employee (ignoring any cents) unless we tell you not to. For payments made on or after 1 July 2017 Withholding limit There is a withholding limit of 47% on tax withheld from any additional payments calculated using an annualised method. Applying this withholding limit may result in withholding not being sufficient to cover some employees' end of year tax liability. In these situations, an employee can ask their employer to increase their withholding for the remainder of the financial year. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953. It applies to certain withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 paid as a lump sum. Using this table Use this table if you make a payment of salary or wages which is: • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. Other payments you should use this tax table for These payments include back payments of: • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. Back payments (including lump sums in arrears) A back payment is a payment that was meant to have been made in a prior period. For example: • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. A back payment is distinct from a bonus, which is a payment made for recognition of performance including past performance. A bonus (or similar payment) can only be considered a back payment if you paid the bonus later than the time that it should have been paid. If you normally process payments in a pay period later than when the work is performed, for example, overtime payments paid with a time lag of one pay period, they are not considered back payments. These payments are treated as part of the normal pay cycle when paid and withholding is calculated on total earnings for that period. An overtime payment is only considered a back payment if it was meant to have been made in a prior pay period. Commissions Commissions are typically payments made as recognition of performance or service, and may be calculated as a percentage of the proceeds from a particular transaction or series of transactions. Bonuses and similar payments A bonus is usually made to an employee in recognition of performance or services, and may be calculated as a percentage of the proceeds from a particular business transaction. These payments may not necessarily be related to a particular period of work. A payment will be treated as similar to a bonus if it is of a one-off nature that does not relate to work performed in a particular period. Examples include: • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. Leave loading Payment of leave loading can also be regarded as a payment similar to a bonus, if it is made as a lump sum and not on a pro rata basis as leave is taken. If you pay leave loading on a pro rata basis, add it to earnings for the period to calculate withholding using the standard tax tables. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for Individuals ith us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. Terms we use Additional payments Additional payments include back payments (including lump sum payments in arrears), commissions, bonuses and similar payments. Normal earnings Normal earnings are gross taxable earnings and include all salary and wage income, taxable allowances, and overtime earnings for the current financial year. This includes any back payments previously made using Method B(i). At the start of a financial year, an employee's normal earnings can be based on the last full pay period worked in the previous financial year. If an employee's pay fluctuates significantly, you can use an average of gross taxable earnings for the current financial year (or, if applicable, the previous financial year). If an employee has no current or past normal earnings (for example, the employee is newly employed), you can include expected future earnings in your calculations. This can be based on the employee's contracted or expected salary for the financial year. For the purposes of this table, normal earnings do not include employment termination payments or unused leave payments made on termination of employment. Average total earnings Average total earnings are the sum of all normal earnings paid in the current financial year, including current pay, plus any current year back payments if Method B(i) is used to calculate withholding. Then divide the total earnings by the number of pay periods to date (including the current pay period). Pay periods per financial year Pay periods per financial year refers to a total of 52 pay periods if paid weekly, 26 pay periods if paid fortnightly or 12 pay periods if paid monthly. No adjustments are required for a 53 week / 27 fortnight year. Withholding limit If your employee has a Higher Education Loan Program (HELP), Student Start-up Loan (SSL), Trade Support Loan (TSL) or Financial Supplement debt, see HELP, SSL, TSL, SFSS and additional payments. If you use Method A or Method B(ii), the amount of tax to be withheld from an additional payment is limited to a maximum of 47% of the additional payment. If the withholding amount calculated (including a HELP, SSL, TSL or Financial Supplement component) using Method A or Method B(ii) exceeds 47% of the additional payment being made, then the amount is reduced to be equal to 47% of that payment. The withholding limit applies to the additional payment only and not to normal earnings for the current pay period. For some employees, the withholding limit may result in their withholding amounts not being sufficient to cover their end-of-year tax liability, as their total earnings for the financial year may exceed the HELP, SSL, TSL or Financial Supplement repayment threshold or attract a higher rate of tax. Under these circumstances, your employee can arrange an upwards variation by entering into an agreement with you to vary the rate or amount of withholding. For more information about withholding variations, refer to: • For employers: Variations • For employees: Varying your PAYG withholding . • For employers: Variations • For employees: Varying your PAYG withholding . For more information about HELP, SSL, TSL and Financial Supplement repayment thresholds, see HELP, SSL, TSL and SFSS repayment thresholds and rates . Working out the withholding amount To work out the amount you need to withhold from an additional payment, you must use either Method A or Method B. Using Method B is more complex but produces a withholding amount that more closely approximates the actual tax payable. Calculations made using either method are acceptable to work out the withholding amount. If your calculation using either method results in a negative amount, you treat the result as nil. Using Method A Use this method for any additional payments made regardless of the financial year the additional payment applies to. This includes all back payments, commissions, bonuses or similar payments. This method calculates withholding by apportioning additional payments made in the current pay period over the number of pay periods in a financial year, and applying that average amount to the gross earnings in the current pay period. If you are paying a commission, bonus or similar payment for a defined period of less than 12 months, you can choose to calculate withholding by using the number of pay periods the payment relates to at step 3. For example, if a commission relates to four weeks and the employee is paid weekly, you divide the commission by four pay periods at step 3, rather than 52 pay periods. Method A instructions Step Instruction 1 Work out your employee's gross earnings excluding any additional payments for the current pay period. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings in step 1. 3 Add any additional payments to be made in the current pay period together and divide the total by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the gross earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount at step 6 by the number of pay periods used in step 3. 8 Multiply the additional payment being made in the current pay period by 47%. 9 Use the lesser amount of step 7 and step 8 for the withholding on the additional payment. Ignore any cents. 10 Work out the total PAYG withholding for the current pay period by adding the withholding on the additional payment (step 9) to the withholding on the gross earnings (step 2). Using Method B Use Method B(i) for any back payments applied to specific periods in the current financial year. Use Method B(ii) for either: • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. If you are making back payments applying to current and previous financial years, apportion the back payment between those years and then use the applicable method for each component to calculate withholding. If you are making multiple additional payments: • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, that is, you made an additional payment to the employee in a previous pay period, do not recalculate the withholding for the additional payment previously made. • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, that is, you made an additional payment to the employee in a previous pay period, do not recalculate the withholding for the additional payment previously made. B(i) Back payments applied to specific periods in the current financial year This method recalculates withholding for each pay period the back payment applies. Method B(i) instructions Step Instruction 1 Work out how much of the back payment applied to each earlier pay period in the current financial year. 2 For the first affected pay period, add the back payment relevant to that period to the normal earnings 1 previously paid to get total earnings for that period. 3 Use the relevant tax table to find the amount to be withheld from the total earnings for that period. 4 Subtract the amount previously withheld for the period from the amount at step 3. 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the back payment. 6 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 7 Work out the total PAYG withholding for the current pay period by adding the withholding on the back payment (step 5) to the withholding on the gross earnings (step 6). | 1 See Terms we use for the definition of normal earnings.: B(ii) Additional payments applied over the whole financial year This method calculates withholding by averaging all additional payments made in the current financial year over the number of pay periods in a financial year, and applying that to the average total earnings to date. Method B(ii) instructions Step Instruction 1 Calculate the average total earnings 2 paid to your employee over the current financial year to date. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from the average total earnings in step 1. 3 Add all additional payments made in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the average total earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount in step 6 by the number of pay periods used in step 3. 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7. 9 Multiply the additional payment being made in the current pay period by 47%. 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. 11 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). | 2 See Terms we use for the definition of average total earnings.: Commissions, bonuses or similar payments If a commission, bonus or similar payment relates to work your employee performed for more than one pay period (or for an undefined period), you calculate withholding by applying either Method A or Method B(ii). Do not use this tax table for payments for a single pay period. If the commission, bonus or similar payment relates to work your employee performed in a single pay period (for example, a week, a fortnight or a month) the amount is added to all their other earnings for the current period. Withholding is then calculated using the standard PAYG withholding tax tables. HELP, SSL, TSL, SFSS and additional payments If your employee has advised you they have a Higher Education Loan Program (HELP), Student Start-up Loan (SSL), Trade Support Loan (TSL) or Financial Supplement debt on their Tax file number declaration or Withholding declaration , you must also withhold from the additional payment using the relevant HELP/SSL/TSL or SFSS tax tables. You calculate the amounts you need to withhold from additional payments for HELP, SSL, TSL and SFSS by using the same method you used to calculate the PAYG withholding amount from the additional payment. For example, if you calculate the amount to be withheld from the additional payment using Method A, use the same method to calculate the amounts to be withheld for HELP, SSL, TSL and SFSS purposes. How do you calculate withholding on the additional payment if it is calculated separately to the HELP, SSL, TSL and SFSS components? If you calculate withholding separately, you need to make sure that the withholding limit in Method A and Method B(ii) applies to the combined total calculated for the additional payment and the HELP, SSL, TSL and SFSS components. For example, at step 9 in Method A you must combine the amounts from the two separate calculations used for step 7 before comparing it to the amount calculated at step 8. Next step: You can use the following schedule that combine PAYG withholding with HELP, SSL, TSL and SFSS instead of repeating the calculation separately for each component: • Statement of formulas for calculating HELP, SSL, TSL and SFSS components • Statement of formulas for calculating HELP, SSL, TSL and SFSS components The results obtained when using the coefficients in the above schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. Either calculation is acceptable. Copies of all the tax tables are available, refer to Tax tables . Variations If your employee has a withholding variation in place for the current financial year, you use one of the following to work out the amount of withholding from additional payments: • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. If your employee had a withholding variation in place at the time the additional payment accrued but the withholding variation is no longer in effect when the additional payment is made, it does not apply when working out the amount to withhold. If you need help to determine whether to use a withholding variation to work out the amount to withhold from an additional payment, phone us on 1300 360 221. Leave without pay For the purposes of this table, any periods where your employee has taken leave without pay do not affect the calculations outlined in each of the methods. For example, for Method A and Method B(ii), you are still required at step 3 to apportion all additional payments made by the total number of pay periods in a financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Superannuation income streams To work out the amount you need to withhold from the taxable component of back payments of super income streams (pensions and annuities), including lump sum payments in arrears, use either Method A or B. Payment summaries You must record back payments on your employee's payment summary. What payment summary you use depends on whether the back payments relate to a superannuation income stream or previous period of assessable foreign service. Use: • PAYG payment summary - individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream for super income stream payments • PAYG payment summary - foreign employment for payments related to a previous period of assessable foreign service. • PAYG payment summary - individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream for super income stream payments • PAYG payment summary - foreign employment for payments related to a previous period of assessable foreign service. For more information about payment summaries, refer to PAYG payment summaries and guidelines . Completing the individual non-business payment summary For payments accrued in the current financial year include the total: • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. Salary and wage income accrued before the current financial year For each payment accrued in a prior financial year, but not more than 12 months before the date of payment include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Other amounts accrued before the current financial year 3 For each payment accrued in a prior financial year of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued in a prior financial year of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Employee letter You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. Completing the superannuation income stream payment summary For payments accrued in the current financial year, include: • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' For payments accrued prior to the current financial year, include: • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' Payee letter You must also provide your payee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. Completing the foreign employment payment summary For salary and wage payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued in a prior financial year, but not more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. Employee letter You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. | 3 Refer to Other payments you should use this tax table for: Examples Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $356 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $362 6 Subtract the amount at step 2 from the amount at step 5. = $362 - $356 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $90 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $91 6 Subtract the amount at step 2 from the amount at step 5. = $91 - $90 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $356 • HELP withholding on gross earnings in the current pay period = $90 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $810 ($356 + $90 + $312 + $52). Example 1 uses both: • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2017 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2017 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $217 4 Subtract the amount previously withheld for the period from the amount at step 3. = $217 - $183 $34 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $34. $272 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $217 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $217 + $272 $489 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. HELP component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $44 4 Subtract the amount previously withheld for the period from the amount at step 3. = $44 - $0 $44 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $44. $352 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $44 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $44 + $352 $396 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $44 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $352 The total PAYG withholding is $885 ($217 + $44 + $272 + $352). Example 2 uses: • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2017 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2017 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2015, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 11 November 2017. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 / 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $296 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 / 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $328 6 Subtract the amount at step 2 from the amount at step 5. = $328 - $296 $32 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $296 10 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 8) to the withholding on the gross earnings (step 9). = $832 + $296 $1,128 Example 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2017. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2017, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,800 to $5,600. His employer agreed that the increase would be backdated to 1 August 2016 and paid at the end of September 2017. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to August 2017) = $1,600 • a prior financial year (11 pay periods from 1 August 2016 to 30 June 2017) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,231 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,231 - $953 $278 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $278. $556 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). As Pablo has an accumulated Financial Supplement debt, his employer will need to calculate a withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $113 4 Subtract the amount previously withheld for the period from the amount at step 3. = $113 - $95 $18 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $18. $36 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). Method B(ii) - PAYG withholding component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,231 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,482 6 Subtract the amount at step 2 from the amount at step 5. = $1,482 - $1,231 $251 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $251 × 12 $3,012 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,012 - $0 $3,012 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $113 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $191 6 Subtract the amount at step 2 from the amount at step 5. = $191 - $113 $78 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $78 × 12 $936 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $936 - $0 $936 Withholding limit (including SFSS component) Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 47% $4,136 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,012 + $936 = $3,948 This amount is used as it's less than step 9. $3,948 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $113 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $36 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $936 Total PAYG withholding is $5,884 ($1,231 + $113 + $556 + $36 + $3,012 + $936). Example 4 uses both: • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2017 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2017 - the calculations are made using scale 2, with tax-free threshold. Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $356 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $362 6 Subtract the amount at step 2 from the amount at step 5. = $362 - $356 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $90 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $91 6 Subtract the amount at step 2 from the amount at step 5. = $91 - $90 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) Step Instruction Result 8 Multiply the additional payment being made in the current pay period by 47%. = $900 × 47% $423 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $356 • HELP withholding on gross earnings in the current pay period = $90 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $810 ($356 + $90 + $312 + $52). Example 1 uses both: • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2017 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2017 - the calculations are made using scale 2, with tax-free threshold. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. • PAYG withholding on gross earnings in the current pay period = $356 • HELP withholding on gross earnings in the current pay period = $90 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2017 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2017 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $217 4 Subtract the amount previously withheld for the period from the amount at step 3. = $217 - $183 $34 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $34. $272 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $217 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $217 + $272 $489 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. HELP component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $44 4 Subtract the amount previously withheld for the period from the amount at step 3. = $44 - $0 $44 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $44. $352 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $44 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $44 + $352 $396 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $44 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $352 The total PAYG withholding is $885 ($217 + $44 + $272 + $352). Example 2 uses: • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2017 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2017 - the calculations are made using scale 2, with tax-free threshold. • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $44 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $352 • HELP/SSL/TSL weekly tax table (NAT 2173) effective from 1 July 2017 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2017 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2015, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 11 November 2017. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 / 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $296 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 / 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $328 6 Subtract the amount at step 2 from the amount at step 5. = $328 - $296 $32 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $296 10 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 8) to the withholding on the gross earnings (step 9). = $832 + $296 $1,128 Example 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2017. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2017, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,800 to $5,600. His employer agreed that the increase would be backdated to 1 August 2016 and paid at the end of September 2017. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to August 2017) = $1,600 • a prior financial year (11 pay periods from 1 August 2016 to 30 June 2017) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,231 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,231 - $953 $278 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $278. $556 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). As Pablo has an accumulated Financial Supplement debt, his employer will need to calculate a withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $113 4 Subtract the amount previously withheld for the period from the amount at step 3. = $113 - $95 $18 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $18. $36 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). Method B(ii) - PAYG withholding component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,231 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,482 6 Subtract the amount at step 2 from the amount at step 5. = $1,482 - $1,231 $251 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $251 × 12 $3,012 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,012 - $0 $3,012 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $113 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $191 6 Subtract the amount at step 2 from the amount at step 5. = $191 - $113 $78 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $78 × 12 $936 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $936 - $0 $936 Withholding limit (including SFSS component) Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 47% $4,136 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,012 + $936 = $3,948 This amount is used as it's less than step 9. $3,948 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $113 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $36 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $936 Total PAYG withholding is $5,884 ($1,231 + $113 + $556 + $36 + $3,012 + $936). Example 4 uses both: • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2017 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2017 - the calculations are made using scale 2, with tax-free threshold. • the current financial year (2 pay periods from 1 July to August 2017) = $1,600 • a prior financial year (11 pay periods from 1 August 2016 to 30 June 2017) = $8,800. = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 Combine the two step 8 results. = $3,012 + $936 = $3,948 This amount is used as it's less than step 9. • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $113 • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $36 • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $936 • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2017 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2017 - the calculations are made using scale 2, with tax-free threshold. For payments made on or after 1 July 2017 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(b) of Schedule 1 to the TAA. Using this table You should use this table if you pay an annuity that was purchased with non-superannuation money, for example, an initial capital investment of personal cash. For annuities purchased using money rolled over from a super fund or super income stream payments, refer to Tax table for superannuation income streams . Working out the withholding amount To work out the withholding amount for an annuity payment purchased with non-superannuation money, you must: 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible amount / Number of instalments] 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible amount / Number of instalments] In this formula: • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. - Where the annuity is held in only one person's name, the following formula is used: • (Undeducted purchase price of the annuity - Residual capital value) / Term of annuity or life expectation factor • The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. - Where the annuity is held in only one person's name, the following formula is used: • (Undeducted purchase price of the annuity - Residual capital value) / Term of annuity or life expectation factor • The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. - Where the annuity is held in only one person's name, the following formula is used: • (Undeducted purchase price of the annuity - Residual capital value) / Term of annuity or life expectation factor • The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • (Undeducted purchase price of the annuity - Residual capital value) / Term of annuity or life expectation factor • The undeducted purchase price is generally the amount of the initial capital investment. The recipient of the annuity may request the ATO to calculate the deductible amount of their annuity using Request for determination of the deductible amount of UPP of an Australian pension or annuity . 2. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. 2. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If your payee gives you a Withholding declaration indicating that they want to claim a SAPTO entitlement through PAYG withholding, use the Tax table for seniors and pensioners to work out the amount to withhold from the income amount calculated in step 1. Examples These examples use the PAYG withholding tax tables that apply from 1 July 2017. Example 1 Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2017-18 income year is $5,200. 1. The amount income to withhold from: Annuity payment - [Deductible amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO so the payer will use the Weekly tax table (NAT 1005) to work out how much to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount to be withheld is $148. Example 2 Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2018. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid in the next financial year. Kenneth's deductible amount for a whole income year is $2,400 but for the part of the current income year (2017-18) that he is to receive an annuity; his deductible amount is $1,000 (for the period 7th February 2018 to 30 June 2018). For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold from: Annuity payment - [Deductible amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount to be withheld is $8. Example 1 Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2017-18 income year is $5,200. 1. The amount income to withhold from: Annuity payment - [Deductible amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO so the payer will use the Weekly tax table (NAT 1005) to work out how much to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount to be withheld is $148. 1. The amount income to withhold from: Annuity payment - [Deductible amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO so the payer will use the Weekly tax table (NAT 1005) to work out how much to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount to be withheld is $148. Example 2 Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2018. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid in the next financial year. Kenneth's deductible amount for a whole income year is $2,400 but for the part of the current income year (2017-18) that he is to receive an annuity; his deductible amount is $1,000 (for the period 7th February 2018 to 30 June 2018). For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold from: Annuity payment - [Deductible amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount to be withheld is $8. 1. The amount of income to withhold from: Annuity payment - [Deductible amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount to be withheld is $8. Rounding of withholding amounts Withholding amounts calculated using the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Payment summaries You must issue a PAYG payment summary - individual non-business to the payee by 14 July following the end of the financial year in which you made payments to them. However, if your payee requests a payment summary from you during the financial year, you must provide it within 14 days of receiving their request. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident payee and 45% from any payment you make to a foreign resident payee (ignoring any cents), if it is an annuity payment that is not a superannuation income stream and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% for any annuity payment you make to a resident payee and 45% for any annuity payment you make to a foreign resident payee (ignoring any cents) unless we tell you not to. When a TFN has not been provided do not allow for tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. For payments made on or after 1 July 2017 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-90 of Schedule 1 to the TAA. Using this table You should use this table if you pay an amount to an employee for unused leave on the termination of their employment or office. Unused leave payments on termination of employment or office include: • annual leave • holiday pay • leave loading • leave bonuses • long service leave. • annual leave • holiday pay • leave loading • leave bonuses • long service leave. Before calculating the amount to be withheld, you must work out if the payments are being made as a result of a genuine redundancy, invalidity or an early retirement scheme. For more information, refer to Withholding from unused leave payments on termination of employment . Working out the withholding amount When a TFN is provided The amount to withhold is calculated using the table below. If the post-17 August 1993 lump sum payment from normal termination is less than $300, you must withhold the lesser of the following: • the amount worked out using the table below • 32% of the payment. Withholding amounts for long service leave, annual leave and annual leave loading Payment type Reason Accrual dates Withholding rates Payment summary label Long service leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 32% A Annual leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A Annual leave loading Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A • the amount worked out using the table below • 32% of the payment. Rounding of withholding amounts Withholding amounts calculated by applying this table are rounded to the nearest dollar. Results ending in 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Marginal rate calculation To work out the marginal rate, you must: 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Normal gross earnings Normal gross earnings are all payments, except those relating to termination payments, received in the last full pay period of employment. This includes taxable allowances, overtime and bonuses. Therefore, your employee's normal gross earnings should be taken to be the earnings relating to the last full pay period worked. Where your employee's pay fluctuates significantly over a number of pay periods, we will accept an average of gross taxable earnings for the financial year to date over the number of pays received. Example The following example uses the Weekly tax table (NAT 1005) effective from 1 July 2017. Beth retires on 31 December 2017. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $800. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($800) $113 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50/52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($800 + $212) $1,012 5 Work out the amount to be withheld from the amount at step 4 ($1,012) $187 6 Subtract the amount at step 1 from the amount at step 5 ($187 - $113) $74 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($74 x 52) $3,848 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,312 ($2,464 + $3,848). See Rounding of withholding amounts. The total amount to be withheld is then $6,425 ($113 withholding from normal earnings plus $6,312 withholding from long service leave). Example The following example uses the Weekly tax table (NAT 1005) effective from 1 July 2017. Beth retires on 31 December 2017. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $800. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($800) $113 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50/52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($800 + $212) $1,012 5 Work out the amount to be withheld from the amount at step 4 ($1,012) $187 6 Subtract the amount at step 1 from the amount at step 5 ($187 - $113) $74 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($74 x 52) $3,848 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,312 ($2,464 + $3,848). See Rounding of withholding amounts. The total amount to be withheld is then $6,425 ($113 withholding from normal earnings plus $6,312 withholding from long service leave). When a TFN has not been provided If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 47% from the payment. If your employee is a foreign resident who has not provided you with their TFN, you must withhold 45% from the payment. If your employee believes that for their circumstances the amount you withhold will be too much, they may apply for a variation to reduce the amount of withholding. For more information refer to Varying your PAYG withholding Tax file number declaration Any Tax file number declaration your employee provides while they were working for you will only be effective: • for the period that they were working for you • 12 months after you make the last payment. • for the period that they were working for you • 12 months after you make the last payment. The coefficients in this schedule should be used together with the Statement of formulas for calculating amounts to be withheld . For payments made from 1 July 2017 to 30 June 2018 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA. Using this schedule You should use this schedule if you develop your own payroll software package. Formulas and coefficients are used for calculating weekly withholding amounts for employees who have a: • Higher Education Loan Program (HELP) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debt • Financial Supplement (FS) debt. • Higher Education Loan Program (HELP) debt • Student Start-up Loan (SSL) debt (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debt • Financial Supplement (FS) debt. See also: • Our Tax withheld calculator can help you work out the correct amount of tax to withhold from payments to most employees. • You can download a printable version of Statement of formulas for calculating HELP, SSL, TSL and SFSS components (PDF, 464KB) . • Our Tax withheld calculator can help you work out the correct amount of tax to withhold from payments to most employees. • You can download a printable version of Statement of formulas for calculating HELP, SSL, TSL and SFSS components (PDF, 464KB) . Using a formula The withholding amounts for employees who have a HELP/SSL/TSL or Financial Supplement debt can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and component rates outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the weekly HELP/SSL/TSL or SFSS component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. • y is the weekly HELP/SSL/TSL or SFSS component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. HELP/SSL/TSL component rates Tax-free threshold claimed or foreign resident Weekly earnings - x $ Component rate - a % 0 - 1,073.99 - 1,074.00 - 1,195.99 4.0 1,196.00 - 1,318.99 4.5 1,319.00 - 1,387.99 5.0 1,388.00 - 1,491.99 5.5 1,492.00 - 1,615.99 6.0 1,616.00 - 1,700.99 6.5 1,701.00 - 1,871.99 7.0 1,872.00 - 1,994.99 7.5 1,995.00 and over 8.0 No tax-free threshold claimed Weekly earnings - x $ Component rate - a % 0 - 723.99 - 724.00 - 845.99 4.0 846.00 - 968.99 4.5 969.00 - 1,037.99 5.0 1,038.00 - 1,141.99 5.5 1,142.00 - 1,265.99 6.0 1,266.00 - 1,350.99 6.5 1,351.00 - 1,521.99 7.0 1,522.00 - 1,644.99 7.5 1,645.00 and over 8.0 SFSS component rates Tax-free threshold claimed or foreign resident Weekly earnings - x $ Component rate - a % 0 - 1,073.99 - 1,074.00 - 1,318.99 2.0 1,319.00 - 1,871.99 3.0 1,872.00 and over 4.0 No tax-free threshold claimed Weekly earnings - x $ Component rate - a % 0 - 723.99 - 724.00 - 968.99 2.0 969.00 - 1,521.99 3.0 1,522.00 and over 4.0 Calculating fortnightly, monthly or quarterly withholding amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. When to work out the HELP/SSL/TSL component You will need to calculate the HELP/SSL/TSL component when your employee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question 'Do you have a Higher Education Loan Program (HELP), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,074 or more if paid weekly - $2,148 or more if paid fortnightly - $4,654 or more if paid monthly - $13,962 or more if paid quarterly. • answered yes to the question 'Do you have a Higher Education Loan Program (HELP), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,074 or more if paid weekly - $2,148 or more if paid fortnightly - $4,654 or more if paid monthly - $13,962 or more if paid quarterly. - $1,074 or more if paid weekly - $2,148 or more if paid fortnightly - $4,654 or more if paid monthly - $13,962 or more if paid quarterly. If your employee has not claimed the tax-free threshold, the HELP/SSL/TSL component is calculated on earnings of: • $724 or more if paid weekly • $1,448 or more if paid fortnightly • $3,137.33 or more if paid monthly • $9,412 or more if paid quarterly. • $724 or more if paid weekly • $1,448 or more if paid fortnightly • $3,137.33 or more if paid monthly • $9,412 or more if paid quarterly. You must withhold the HELP/SSL/TSL component from all your employee's earnings, including taxable allowances, bonuses and commissions. Examples 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. HELP/SSL/TSL component = $1,095.99 × 4% = $44.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 divided by two, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,177.99 × 4% = $47.00 rounded to the nearest dollar. Fortnightly HELP/SSL/TSL component = $94.00 ($47.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3/13, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,266.99 × 4.5% = $57.00 rounded to the nearest dollar. Monthly HELP/SSL/TSL component = $247.00 ($57.00 × 13/3, rounded to the nearest dollar). 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. HELP/SSL/TSL component = $1,095.99 × 4% = $44.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 divided by two, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,177.99 × 4% = $47.00 rounded to the nearest dollar. Fortnightly HELP/SSL/TSL component = $94.00 ($47.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3/13, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,266.99 × 4.5% = $57.00 rounded to the nearest dollar. Monthly HELP/SSL/TSL component = $247.00 ($57.00 × 13/3, rounded to the nearest dollar). When to work out the SFSS component You will need to calculate the SFSS component when your employee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question 'Do you have a Financial Supplement debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,074 or more if paid weekly - $2,148 or more if paid fortnightly - $4,654 or more if paid monthly - $13,962 or more if paid quarterly. • answered yes to the question 'Do you have a Financial Supplement debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,074 or more if paid weekly - $2,148 or more if paid fortnightly - $4,654 or more if paid monthly - $13,962 or more if paid quarterly. - $1,074 or more if paid weekly - $2,148 or more if paid fortnightly - $4,654 or more if paid monthly - $13,962 or more if paid quarterly. If your employee has not claimed the tax-free threshold, the SFSS component is calculated on earnings of: • $724 or more if paid weekly • $1,448 or more if paid fortnightly • $3,137.33 or more if paid monthly • $9,412 or more if paid quarterly. • $724 or more if paid weekly • $1,448 or more if paid fortnightly • $3,137.33 or more if paid monthly • $9,412 or more if paid quarterly. You must withhold the SFSS component from all your employee's earnings, including taxable allowances, bonuses and commissions. Examples 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,238.24. SFSS component = $1,238.99 × 2% = $25.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,311.59. Weekly equivalent of $2,311.59 = $1,155.99 ($2,311.59 divided by two, ignoring cents and adding 99 cents). Weekly SFSS component = $1,155.99 × 2% = $23.00 rounded to the nearest dollar. Fortnightly SFSS component = $46.00 ($23.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,689.21. Weekly equivalent of $5,689.21 = $1,312.99 ($5,689.21 × 3/13, ignoring cents and adding 99 cents). Weekly SFSS component = $1,312.99 × 2% = $26.00 rounded to the nearest dollar. Monthly SFSS component = $113.00 ($26.00 × 13/3, rounded to the nearest dollar). 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,238.24. SFSS component = $1,238.99 × 2% = $25.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,311.59. Weekly equivalent of $2,311.59 = $1,155.99 ($2,311.59 divided by two, ignoring cents and adding 99 cents). Weekly SFSS component = $1,155.99 × 2% = $23.00 rounded to the nearest dollar. Fortnightly SFSS component = $46.00 ($23.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,689.21. Weekly equivalent of $5,689.21 = $1,312.99 ($5,689.21 × 3/13, ignoring cents and adding 99 cents). Weekly SFSS component = $1,312.99 × 2% = $26.00 rounded to the nearest dollar. Monthly SFSS component = $113.00 ($26.00 × 13/3, rounded to the nearest dollar). Note: Do not withhold any amount for HELP/SSL/TSL or Financial Supplement debts from lump sum termination payments. Rounding of withholding amounts to the nearest dollar Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Coefficients to work out the weekly amounts to withhold including the HELP/SSL/TSL component Your employee's total withholding, including the HELP/SSL/TSL component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/SSL/TSL debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/SSL/TSL component and one will not - for example, name one 'scale 2' and the other 'scale 22'. The HELP/SSL/TSL component does not apply if the employee has not provided a tax file number (TFN). For scales without the HELP/SSL/TSL component, refer to Statement of formulas for calculating amounts to be withheld . Where tax-free threshold not claimed in Tax file number declaration - Scale 1 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 66 0.1900 0.1900 361 0.2337 2.9035 724 0.3477 44.1189 846 0.3877 44.1189 932 0.3927 44.1189 969 0.3900 41.6024 1038 0.3950 41.6024 1142 0.4000 41.6024 1266 0.4050 41.6024 1323 0.4100 41.6024 1351 0.4550 101.1408 1522 0.4600 101.1408 1645 0.4650 101.1408 3111 0.4700 101.1408 3111 & over 0.5500 350.0639 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 355 - - 416 0.1900 67.4635 520 0.2900 109.1077 711 0.2100 67.4646 1074 0.3477 165.4435 1196 0.3877 165.4435 1282 0.3927 165.4435 1319 0.3900 161.9819 1388 0.3950 161.9819 1492 0.4000 161.9819 1616 0.4050 161.9819 1673 0.4100 161.9819 1701 0.4550 237.2704 1872 0.4600 237.2704 1995 0.4650 237.2704 3461 0.4700 237.2704 3461 & over 0.5500 514.1935 Foreign residents - Scale 3 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 1074 0.3250 0.3250 1196 0.3650 0.3250 1319 0.3700 0.3250 1388 0.3750 0.3250 1492 0.3800 0.3250 1616 0.3850 0.3250 1673 0.3900 0.3250 1701 0.4350 75.2885 1872 0.4400 75.2885 1995 0.4450 75.2885 3461 0.4500 75.2885 3461 & over 0.5300 352.2115 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1074 0.3277 165.4423 1196 0.3677 165.4423 1282 0.3727 165.4423 1319 0.3700 161.9808 1388 0.3750 161.9808 1492 0.3800 161.9808 1616 0.3850 161.9808 1673 0.3900 161.9808 1701 0.4350 237.2692 1872 0.4400 237.2692 1995 0.4450 237.2692 3461 0.4500 237.2692 3461 & over 0.5300 514.1923 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 355 - - 702 0.1900 67.4635 711 0.2400 102.5990 878 0.3777 200.5779 1074 0.3377 165.4425 1196 0.3777 165.4425 1282 0.3827 165.4425 1319 0.3800 161.9810 1388 0.3850 161.9810 1492 0.3900 161.9810 1616 0.3950 161.9810 1673 0.4000 161.9810 1701 0.4450 237.2694 1872 0.4500 237.2694 1995 0.4550 237.2694 3461 0.4600 237.2694 3461 & over 0.5400 514.1925 Withholding amounts including the HELP/SSL/TSL component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and HELP/SSL/TSL tax tables. The differences result from the rounding of components. Sample data With tax-free threshold Amounts to be withheld Weekly earnings $ Weekly HELP/SSL/TSL component $ Fortnightly earnings $ Fortnightly HELP/SSL/TSL component $ Monthly earnings $ Monthly HELP/SSL/TSL component $ 1074 43.00 2148 86.00 4654.00 186.00 1075 43.00 2150 86.00 4658.33 186.00 1195 48.00 2390 96.00 5178.33 208.00 1196 54.00 2392 108.00 5182.67 234.00 1197 54.00 2394 108.00 5187.00 234.00 1318 59.00 2636 118.00 5711.33 256.00 1319 66.00 2638 132.00 5715.67 286.00 1387 69.00 2774 138.00 6010.33 299.00 1388 76.00 2776 152.00 6014.67 329.00 1389 76.00 2778 152.00 6019.00 329.00 1491 82.00 2982 164.00 6461.00 355.00 1492 90.00 2984 180.00 6465.33 390.00 1493 90.00 2986 180.00 6469.67 390.00 1615 97.00 3230 194.00 6998.33 420.00 1616 105.00 3232 210.00 7002.67 455.00 1700 111.00 3400 222.00 7366.67 481.00 1701 119.00 3402 238.00 7371.00 516.00 1871 131.00 3742 262.00 8107.67 568.00 1872 140.00 3744 280.00 8112.00 607.00 1994 150.00 3988 300.00 8640.67 650.00 1995 160.00 3990 320.00 8645.00 693.00 Weekly withholding amounts including HELP/SSL/TSL component Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 65 12.00 - 21.00 - - 66 13.00 - 21.00 - - 116 24.00 - 38.00 - - 117 25.00 - 38.00 - - 249 56.00 - 81.00 - - 250 56.00 - 81.00 - - 354 80.00 - 115.00 - - 355 80.00 - 115.00 - - 360 81.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 415 101.00 12.00 135.00 12.00 12.00 416 101.00 12.00 135.00 12.00 12.00 519 137.00 42.00 169.00 31.00 31.00 520 137.00 42.00 169.00 32.00 32.00 701 200.00 80.00 228.00 66.00 66.00 702 200.00 80.00 228.00 66.00 66.00 710 203.00 82.00 231.00 68.00 68.00 711 203.00 82.00 231.00 68.00 68.00 723 208.00 86.00 235.00 72.00 73.00 724 237.00 87.00 235.00 72.00 73.00 845 284.00 129.00 275.00 112.00 119.00 846 288.00 129.00 275.00 112.00 119.00 878 301.00 140.00 285.00 123.00 131.00 879 301.00 141.00 286.00 123.00 132.00 931 322.00 159.00 303.00 140.00 149.00 932 322.00 159.00 303.00 140.00 150.00 968 336.00 171.00 315.00 152.00 162.00 969 342.00 172.00 315.00 152.00 162.00 1037 368.00 195.00 337.00 175.00 185.00 1038 374.00 196.00 337.00 175.00 185.00 1073 388.00 208.00 349.00 187.00 197.00 1074 388.00 251.00 392.00 230.00 241.00 1141 415.00 277.00 417.00 254.00 266.00 1142 421.00 278.00 417.00 255.00 266.00 1195 443.00 298.00 436.00 274.00 286.00 1196 443.00 305.00 443.00 281.00 293.00 1265 471.00 332.00 468.00 306.00 319.00 1266 478.00 332.00 468.00 307.00 319.00 1281 484.00 338.00 474.00 312.00 325.00 1282 484.00 338.00 474.00 313.00 326.00 1318 499.00 352.00 488.00 326.00 339.00 1319 500.00 359.00 495.00 333.00 346.00 1323 501.00 361.00 496.00 335.00 348.00 1350 514.00 372.00 506.00 345.00 358.00 1351 521.00 372.00 507.00 345.00 359.00 1387 537.00 386.00 520.00 359.00 372.00 1388 538.00 394.00 527.00 366.00 380.00 1390 539.00 394.00 528.00 367.00 381.00 1491 585.00 435.00 567.00 405.00 420.00 1492 586.00 443.00 574.00 413.00 428.00 1522 607.00 455.00 586.00 424.00 440.00 1615 650.00 492.00 622.00 460.00 476.00 1616 651.00 501.00 630.00 469.00 485.00 1644 664.00 512.00 641.00 480.00 496.00 1645 672.00 513.00 642.00 480.00 496.00 1672 685.00 524.00 652.00 490.00 507.00 1673 686.00 524.00 653.00 491.00 508.00 1700 698.00 537.00 665.00 503.00 520.00 1701 699.00 546.00 674.00 512.00 529.00 1844 766.00 611.00 737.00 575.00 593.00 1845 766.00 612.00 737.00 575.00 593.00 1871 779.00 624.00 748.00 586.00 605.00 1872 779.00 634.00 758.00 596.00 615.00 1994 837.00 690.00 812.00 651.00 670.00 1995 837.00 701.00 823.00 661.00 681.00 2119 895.00 759.00 879.00 717.00 738.00 2120 896.00 760.00 879.00 717.00 738.00 2490 1070.00 933.00 1046.00 884.00 909.00 2491 1070.00 934.00 1046.00 884.00 909.00 2652 1146.00 1010.00 1119.00 957.00 983.00 2653 1146.00 1010.00 1119.00 957.00 984.00 2736 1185.00 1049.00 1156.00 994.00 1022.00 2737 1186.00 1050.00 1157.00 995.00 1022.00 2898 1261.00 1125.00 1229.00 1067.00 1096.00 2899 1262.00 1126.00 1230.00 1068.00 1097.00 2913 1268.00 1132.00 1236.00 1074.00 1103.00 2914 1269.00 1133.00 1236.00 1074.00 1104.00 3110 1361.00 1225.00 1325.00 1163.00 1194.00 3111 1362.00 1225.00 1325.00 1163.00 1194.00 3461 1554.00 1390.00 1483.00 1321.00 1355.00 Fortnightly withholding amounts including HELP/SSL/TSL component Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 130 24.00 - 42.00 - - 132 26.00 - 42.00 - - 232 48.00 - 76.00 - - 234 50.00 - 76.00 - - 498 112.00 - 162.00 - - 500 112.00 - 162.00 - - 708 160.00 - 230.00 - - 710 160.00 - 230.00 - - 720 162.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 830 202.00 24.00 270.00 24.00 24.00 832 202.00 24.00 270.00 24.00 24.00 1038 274.00 84.00 338.00 62.00 62.00 1040 274.00 84.00 338.00 64.00 64.00 1402 400.00 160.00 456.00 132.00 132.00 1404 400.00 160.00 456.00 132.00 132.00 1420 406.00 164.00 462.00 136.00 136.00 1422 406.00 164.00 462.00 136.00 136.00 1446 416.00 172.00 470.00 144.00 146.00 1448 474.00 174.00 470.00 144.00 146.00 1690 568.00 258.00 550.00 224.00 238.00 1692 576.00 258.00 550.00 224.00 238.00 1756 602.00 280.00 570.00 246.00 262.00 1758 602.00 282.00 572.00 246.00 264.00 1862 644.00 318.00 606.00 280.00 298.00 1864 644.00 318.00 606.00 280.00 300.00 1936 672.00 342.00 630.00 304.00 324.00 1938 684.00 344.00 630.00 304.00 324.00 2074 736.00 390.00 674.00 350.00 370.00 2076 748.00 392.00 674.00 350.00 370.00 2146 776.00 416.00 698.00 374.00 394.00 2148 776.00 502.00 784.00 460.00 482.00 2282 830.00 554.00 834.00 508.00 532.00 2284 842.00 556.00 834.00 510.00 532.00 2390 886.00 596.00 872.00 548.00 572.00 2392 886.00 610.00 886.00 562.00 586.00 2530 942.00 664.00 936.00 612.00 638.00 2532 956.00 664.00 936.00 614.00 638.00 2562 968.00 676.00 948.00 624.00 650.00 2564 968.00 676.00 948.00 626.00 652.00 2636 998.00 704.00 976.00 652.00 678.00 2638 1000.00 718.00 990.00 666.00 692.00 2646 1002.00 722.00 992.00 670.00 696.00 2700 1028.00 744.00 1012.00 690.00 716.00 2702 1042.00 744.00 1014.00 690.00 718.00 2774 1074.00 772.00 1040.00 718.00 744.00 2776 1076.00 788.00 1054.00 732.00 760.00 2780 1078.00 788.00 1056.00 734.00 762.00 2982 1170.00 870.00 1134.00 810.00 840.00 2984 1172.00 886.00 1148.00 826.00 856.00 3044 1214.00 910.00 1172.00 848.00 880.00 3230 1300.00 984.00 1244.00 920.00 952.00 3232 1302.00 1002.00 1260.00 938.00 970.00 3288 1328.00 1024.00 1282.00 960.00 992.00 3290 1344.00 1026.00 1284.00 960.00 992.00 3344 1370.00 1048.00 1304.00 980.00 1014.00 3346 1372.00 1048.00 1306.00 982.00 1016.00 3400 1396.00 1074.00 1330.00 1006.00 1040.00 3402 1398.00 1092.00 1348.00 1024.00 1058.00 3688 1532.00 1222.00 1474.00 1150.00 1186.00 3690 1532.00 1224.00 1474.00 1150.00 1186.00 3742 1558.00 1248.00 1496.00 1172.00 1210.00 3744 1558.00 1268.00 1516.00 1192.00 1230.00 3988 1674.00 1380.00 1624.00 1302.00 1340.00 3990 1674.00 1402.00 1646.00 1322.00 1362.00 4238 1790.00 1518.00 1758.00 1434.00 1476.00 4240 1792.00 1520.00 1758.00 1434.00 1476.00 4980 2140.00 1866.00 2092.00 1768.00 1818.00 4982 2140.00 1868.00 2092.00 1768.00 1818.00 5304 2292.00 2020.00 2238.00 1914.00 1966.00 5306 2292.00 2020.00 2238.00 1914.00 1968.00 5472 2370.00 2098.00 2312.00 1988.00 2044.00 5474 2372.00 2100.00 2314.00 1990.00 2044.00 5796 2522.00 2250.00 2458.00 2134.00 2192.00 5798 2524.00 2252.00 2460.00 2136.00 2194.00 5826 2536.00 2264.00 2472.00 2148.00 2206.00 5828 2538.00 2266.00 2472.00 2148.00 2208.00 6220 2722.00 2450.00 2650.00 2326.00 2388.00 6222 2724.00 2450.00 2650.00 2326.00 2388.00 6922 3108.00 2780.00 2966.00 2642.00 2710.00 Monthly withholding amounts including HELP/SSL/TSL component Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 281.67 52.00 0.00 91.00 0.00 0.00 286.00 56.00 0.00 91.00 0.00 0.00 502.67 104.00 0.00 165.00 0.00 0.00 507.00 108.00 0.00 165.00 0.00 0.00 1079.00 243.00 0.00 351.00 0.00 0.00 1083.33 243.00 0.00 351.00 0.00 0.00 1534.00 347.00 0.00 498.00 0.00 0.00 1538.33 347.00 0.00 498.00 0.00 0.00 1560.00 351.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1798.33 438.00 52.00 585.00 52.00 52.00 1802.67 438.00 52.00 585.00 52.00 52.00 2249.00 594.00 182.00 732.00 134.00 134.00 2253.33 594.00 182.00 732.00 139.00 139.00 3037.67 867.00 347.00 988.00 286.00 286.00 3042.00 867.00 347.00 988.00 286.00 286.00 3076.67 880.00 355.00 1001.00 295.00 295.00 3081.00 880.00 355.00 1001.00 295.00 295.00 3133.00 901.00 373.00 1018.00 312.00 316.00 3137.33 1027.00 377.00 1018.00 312.00 316.00 3661.67 1231.00 559.00 1192.00 485.00 516.00 3666.00 1248.00 559.00 1192.00 485.00 516.00 3804.67 1304.00 607.00 1235.00 533.00 568.00 3809.00 1304.00 611.00 1239.00 533.00 572.00 4034.33 1395.00 689.00 1313.00 607.00 646.00 4038.67 1395.00 689.00 1313.00 607.00 650.00 4194.67 1456.00 741.00 1365.00 659.00 702.00 4199.00 1482.00 745.00 1365.00 659.00 702.00 4493.67 1595.00 845.00 1460.00 758.00 802.00 4498.00 1621.00 849.00 1460.00 758.00 802.00 4649.67 1681.00 901.00 1512.00 810.00 854.00 4654.00 1681.00 1088.00 1699.00 997.00 1044.00 4944.33 1798.00 1200.00 1807.00 1101.00 1153.00 4948.67 1824.00 1205.00 1807.00 1105.00 1153.00 5178.33 1920.00 1291.00 1889.00 1187.00 1239.00 5182.67 1920.00 1322.00 1920.00 1218.00 1270.00 5481.67 2041.00 1439.00 2028.00 1326.00 1382.00 5486.00 2071.00 1439.00 2028.00 1330.00 1382.00 5551.00 2097.00 1465.00 2054.00 1352.00 1408.00 5555.33 2097.00 1465.00 2054.00 1356.00 1413.00 5711.33 2162.00 1525.00 2115.00 1413.00 1469.00 5715.67 2167.00 1556.00 2145.00 1443.00 1499.00 5733.00 2171.00 1564.00 2149.00 1452.00 1508.00 5850.00 2227.00 1612.00 2193.00 1495.00 1551.00 5854.33 2258.00 1612.00 2197.00 1495.00 1556.00 6010.33 2327.00 1673.00 2253.00 1556.00 1612.00 6014.67 2331.00 1707.00 2284.00 1586.00 1647.00 6023.33 2336.00 1707.00 2288.00 1590.00 1651.00 6461.00 2535.00 1885.00 2457.00 1755.00 1820.00 6465.33 2539.00 1920.00 2487.00 1790.00 1855.00 6595.33 2630.00 1972.00 2539.00 1837.00 1907.00 6998.33 2817.00 2132.00 2695.00 1993.00 2063.00 7002.67 2821.00 2171.00 2730.00 2032.00 2102.00 7124.00 2877.00 2219.00 2778.00 2080.00 2149.00 7128.33 2912.00 2223.00 2782.00 2080.00 2149.00 7245.33 2968.00 2271.00 2825.00 2123.00 2197.00 7249.67 2973.00 2271.00 2830.00 2128.00 2201.00 7366.67 3025.00 2327.00 2882.00 2180.00 2253.00 7371.00 3029.00 2366.00 2921.00 2219.00 2292.00 7990.67 3319.00 2648.00 3194.00 2492.00 2570.00 7995.00 3319.00 2652.00 3194.00 2492.00 2570.00 8107.67 3376.00 2704.00 3241.00 2539.00 2622.00 8112.00 3376.00 2747.00 3285.00 2583.00 2665.00 8640.67 3627.00 2990.00 3519.00 2821.00 2903.00 8645.00 3627.00 3038.00 3566.00 2864.00 2951.00 9182.33 3878.00 3289.00 3809.00 3107.00 3198.00 9186.67 3883.00 3293.00 3809.00 3107.00 3198.00 10790.00 4637.00 4043.00 4533.00 3831.00 3939.00 10794.33 4637.00 4047.00 4533.00 3831.00 3939.00 11492.00 4966.00 4377.00 4849.00 4147.00 4260.00 11496.33 4966.00 4377.00 4849.00 4147.00 4264.00 11856.00 5135.00 4546.00 5009.00 4307.00 4429.00 11860.33 5139.00 4550.00 5014.00 4312.00 4429.00 12558.00 5464.00 4875.00 5326.00 4624.00 4749.00 12562.33 5469.00 4879.00 5330.00 4628.00 4754.00 12623.00 5495.00 4905.00 5356.00 4654.00 4780.00 12627.33 5499.00 4910.00 5356.00 4654.00 4784.00 13476.67 5898.00 5308.00 5742.00 5040.00 5174.00 13481.00 5902.00 5308.00 5742.00 5040.00 5174.00 14997.67 6734.00 6023.00 6426.00 5724.00 5872.00 Coefficients to work out the weekly amounts to withhold including the SFSS component Your employee's total withholding, including the SFSS component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a Financial Supplement debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the SFSS component and one will not - for example, name one 'scale 2' and the other 'scale 22'. The SFSS component does not apply if the employee has not provided a tax file number (TFN). For scales without the SFSS component, refer to Statement of formulas for calculating amounts to be withheld . Where tax-free threshold not claimed in Tax file number declaration - Scale 1 WITH FS Debt Weekly earnings (x) less than $ a b 66 0.1900 0.1900 361 0.2337 2.9035 724 0.3477 44.1189 932 0.3677 44.1189 969 0.3650 41.6024 1323 0.3750 41.6024 1522 0.4200 101.1408 3111 0.4300 101.1408 3111 & over 0.5100 350.0639 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 WITH FS Debt Weekly earnings (x) less than $ a b 355 - - 416 0.1900 67.4635 520 0.2900 109.1077 711 0.2100 67.4646 1074 0.3477 165.4435 1282 0.3677 165.4435 1319 0.3650 161.9819 1673 0.3750 161.9819 1872 0.4200 237.2704 3461 0.4300 237.2704 3461 & over 0.5100 514.1935 Foreign residents - Scale 3 WITH FS Debt Weekly earnings (x) less than $ a b 1074 0.3250 0.3250 1319 0.3450 0.3250 1673 0.3550 0.3250 1872 0.4000 75.2885 3461 0.4100 75.2885 3461 & over 0.4900 352.2115 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 WITH FS Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1074 0.3277 165.4423 1282 0.3477 165.4423 1319 0.3450 161.9808 1673 0.3550 161.9808 1872 0.4000 237.2692 3461 0.4100 237.2692 3461 & over 0.4900 514.1923 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 WITH FS Debt Weekly earnings (x) less than $ a b 355 - - 702 0.1900 67.4635 711 0.2400 102.5990 878 0.3777 200.5779 1074 0.3377 165.4425 1282 0.3577 165.4425 1319 0.3550 161.9810 1673 0.3650 161.9810 1872 0.4100 237.2694 3461 0.4200 237.2694 3461 & over 0.5000 514.1925 Note: Withholding amounts including the SFSS component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and SFSS tax tables. The differences result from the rounding of components. Sample data With tax-free threshold Amounts to be withheld Weekly earnings $ Weekly SFSS component $ Fortnightly earnings $ Fortnightly SFSS component $ Monthly earnings $ Monthly SFSS component $ 1074 21.00 2148 42.00 4654.00 91.00 1075 22.00 2150 44.00 4658.33 95.00 1156 23.00 2312 46.00 5009.33 100.00 1157 23.00 2314 46.00 5013.67 100.00 1236 25.00 2472 50.00 5356.00 108.00 1237 25.00 2474 50.00 5360.33 108.00 1318 26.00 2636 52.00 5711.33 113.00 1319 40.00 2638 80.00 5715.67 173.00 1320 40.00 2640 80.00 5720.00 173.00 1457 44.00 2914 88.00 6313.67 191.00 1458 44.00 2916 88.00 6318.00 191.00 1595 48.00 3190 96.00 6911.67 208.00 1596 48.00 3192 96.00 6916.00 208.00 1733 52.00 3466 104.00 7509.67 225.00 1734 52.00 3468 104.00 7514.00 225.00 1735 52.00 3470 104.00 7518.33 225.00 1871 56.00 3742 112.00 8107.67 243.00 1872 75.00 3744 150.00 8112.00 325.00 1873 75.00 3746 150.00 8116.33 325.00 1992 80.00 3984 160.00 8632.00 347.00 1993 80.00 3986 160.00 8636.33 347.00 Weekly withholding amounts including SFSS component Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 65 12.00 - 21.00 - - 66 13.00 - 21.00 - - 116 24.00 - 38.00 - - 117 25.00 - 38.00 - - 249 56.00 - 81.00 - - 250 56.00 - 81.00 - - 354 80.00 - 115.00 - - 355 80.00 - 115.00 - - 360 81.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 415 101.00 12.00 135.00 12.00 12.00 416 101.00 12.00 135.00 12.00 12.00 519 137.00 42.00 169.00 31.00 31.00 520 137.00 42.00 169.00 32.00 32.00 701 200.00 80.00 228.00 66.00 66.00 702 200.00 80.00 228.00 66.00 66.00 710 203.00 82.00 231.00 68.00 68.00 711 203.00 82.00 231.00 68.00 68.00 723 208.00 86.00 235.00 72.00 73.00 724 222.00 87.00 235.00 72.00 73.00 877 279.00 140.00 285.00 122.00 131.00 878 279.00 140.00 285.00 123.00 131.00 931 299.00 159.00 303.00 140.00 149.00 932 299.00 159.00 303.00 140.00 150.00 968 312.00 171.00 315.00 152.00 162.00 969 322.00 172.00 315.00 152.00 162.00 1073 361.00 208.00 349.00 187.00 197.00 1074 362.00 230.00 371.00 208.00 219.00 1281 439.00 306.00 442.00 280.00 293.00 1282 440.00 306.00 442.00 281.00 293.00 1318 453.00 319.00 455.00 293.00 306.00 1319 453.00 333.00 468.00 307.00 320.00 1322 455.00 334.00 469.00 308.00 321.00 1323 455.00 335.00 470.00 308.00 321.00 1521 538.00 409.00 540.00 378.00 394.00 1522 554.00 409.00 540.00 379.00 394.00 1672 618.00 465.00 594.00 432.00 449.00 1673 619.00 466.00 594.00 432.00 449.00 1844 692.00 538.00 663.00 501.00 519.00 1845 693.00 538.00 663.00 501.00 520.00 1871 704.00 549.00 674.00 512.00 530.00 1872 704.00 568.00 693.00 531.00 549.00 2119 810.00 674.00 794.00 632.00 653.00 2120 811.00 675.00 794.00 632.00 654.00 2490 970.00 834.00 946.00 784.00 809.00 2491 970.00 834.00 946.00 784.00 809.00 2652 1040.00 904.00 1012.00 850.00 877.00 2653 1040.00 904.00 1013.00 851.00 877.00 2736 1076.00 940.00 1047.00 885.00 912.00 2737 1076.00 940.00 1047.00 885.00 913.00 2898 1145.00 1009.00 1113.00 951.00 980.00 2899 1146.00 1010.00 1114.00 952.00 981.00 2913 1152.00 1016.00 1119.00 957.00 987.00 2914 1152.00 1016.00 1120.00 958.00 987.00 3110 1237.00 1100.00 1200.00 1038.00 1069.00 3111 1237.00 1101.00 1201.00 1039.00 1070.00 3460 1415.00 1251.00 1344.00 1182.00 1216.00 3461 1416.00 1251.00 1344.00 1182.00 1217.00 Fortnightly withholding amounts including SFSS component Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 130 24.00 - 42.00 - - 132 26.00 - 42.00 - - 232 48.00 - 76.00 - - 234 50.00 - 76.00 - - 498 112.00 - 162.00 - - 500 112.00 - 162.00 - - 708 160.00 - 230.00 - - 710 160.00 - 230.00 - - 720 162.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 830 202.00 24.00 270.00 24.00 24.00 832 202.00 24.00 270.00 24.00 24.00 1038 274.00 84.00 338.00 62.00 62.00 1040 274.00 84.00 338.00 64.00 64.00 1402 400.00 160.00 456.00 132.00 132.00 1404 400.00 160.00 456.00 132.00 132.00 1420 406.00 164.00 462.00 136.00 136.00 1422 406.00 164.00 462.00 136.00 136.00 1446 416.00 172.00 470.00 144.00 146.00 1448 444.00 174.00 470.00 144.00 146.00 1754 558.00 280.00 570.00 244.00 262.00 1756 558.00 280.00 570.00 246.00 262.00 1862 598.00 318.00 606.00 280.00 298.00 1864 598.00 318.00 606.00 280.00 300.00 1936 624.00 342.00 630.00 304.00 324.00 1938 644.00 344.00 630.00 304.00 324.00 2146 722.00 416.00 698.00 374.00 394.00 2148 724.00 460.00 742.00 416.00 438.00 2562 878.00 612.00 884.00 560.00 586.00 2564 880.00 612.00 884.00 562.00 586.00 2636 906.00 638.00 910.00 586.00 612.00 2638 906.00 666.00 936.00 614.00 640.00 2644 910.00 668.00 938.00 616.00 642.00 2646 910.00 670.00 940.00 616.00 642.00 3042 1076.00 818.00 1080.00 756.00 788.00 3044 1108.00 818.00 1080.00 758.00 788.00 3344 1236.00 930.00 1188.00 864.00 898.00 3346 1238.00 932.00 1188.00 864.00 898.00 3688 1384.00 1076.00 1326.00 1002.00 1038.00 3690 1386.00 1076.00 1326.00 1002.00 1040.00 3742 1408.00 1098.00 1348.00 1024.00 1060.00 3744 1408.00 1136.00 1386.00 1062.00 1098.00 4238 1620.00 1348.00 1588.00 1264.00 1306.00 4240 1622.00 1350.00 1588.00 1264.00 1308.00 4980 1940.00 1668.00 1892.00 1568.00 1618.00 4982 1940.00 1668.00 1892.00 1568.00 1618.00 5304 2080.00 1808.00 2024.00 1700.00 1754.00 5306 2080.00 1808.00 2026.00 1702.00 1754.00 5472 2152.00 1880.00 2094.00 1770.00 1824.00 5474 2152.00 1880.00 2094.00 1770.00 1826.00 5796 2290.00 2018.00 2226.00 1902.00 1960.00 5798 2292.00 2020.00 2228.00 1904.00 1962.00 5826 2304.00 2032.00 2238.00 1914.00 1974.00 5828 2304.00 2032.00 2240.00 1916.00 1974.00 6220 2474.00 2200.00 2400.00 2076.00 2138.00 6222 2474.00 2202.00 2402.00 2078.00 2140.00 6920 2830.00 2502.00 2688.00 2364.00 2432.00 6922 2832.00 2502.00 2688.00 2364.00 2434.00 Monthly withholding amounts including SFSS component Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 281.67 52.00 - 91.00 - - 286.00 56.00 - 91.00 - - 502.67 104.00 - 165.00 - - 507.00 108.00 - 165.00 - - 1079.00 243.00 - 351.00 - - 1083.33 243.00 - 351.00 - - 1534.00 347.00 - 498.00 - - 1538.33 347.00 - 498.00 - - 1560.00 351.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1798.33 438.00 52.00 585.00 52.00 52.00 1802.67 438.00 52.00 585.00 52.00 52.00 2249.00 594.00 182.00 732.00 134.00 134.00 2253.33 594.00 182.00 732.00 139.00 139.00 3037.67 867.00 347.00 988.00 286.00 286.00 3042.00 867.00 347.00 988.00 286.00 286.00 3076.67 880.00 355.00 1001.00 295.00 295.00 3081.00 880.00 355.00 1001.00 295.00 295.00 3133.00 901.00 373.00 1018.00 312.00 316.00 3137.33 962.00 377.00 1018.00 312.00 316.00 3800.33 1209.00 607.00 1235.00 529.00 568.00 3804.67 1209.00 607.00 1235.00 533.00 568.00 4034.33 1296.00 689.00 1313.00 607.00 646.00 4038.67 1296.00 689.00 1313.00 607.00 650.00 4194.67 1352.00 741.00 1365.00 659.00 702.00 4199.00 1395.00 745.00 1365.00 659.00 702.00 4649.67 1564.00 901.00 1512.00 810.00 854.00 4654.00 1569.00 997.00 1608.00 901.00 949.00 5551.00 1902.00 1326.00 1915.00 1213.00 1270.00 5555.33 1907.00 1326.00 1915.00 1218.00 1270.00 5711.33 1963.00 1382.00 1972.00 1270.00 1326.00 5715.67 1963.00 1443.00 2028.00 1330.00 1387.00 5728.67 1972.00 1447.00 2032.00 1335.00 1391.00 5733.00 1972.00 1452.00 2037.00 1335.00 1391.00 6591.00 2331.00 1772.00 2340.00 1638.00 1707.00 6595.33 2401.00 1772.00 2340.00 1642.00 1707.00 7245.33 2678.00 2015.00 2574.00 1872.00 1946.00 7249.67 2682.00 2019.00 2574.00 1872.00 1946.00 7990.67 2999.00 2331.00 2873.00 2171.00 2249.00 7995.00 3003.00 2331.00 2873.00 2171.00 2253.00 8107.67 3051.00 2379.00 2921.00 2219.00 2297.00 8112.00 3051.00 2461.00 3003.00 2301.00 2379.00 9182.33 3510.00 2921.00 3441.00 2739.00 2830.00 9186.67 3514.00 2925.00 3441.00 2739.00 2834.00 10790.00 4203.00 3614.00 4099.00 3397.00 3506.00 10794.33 4203.00 3614.00 4099.00 3397.00 3506.00 11492.00 4507.00 3917.00 4385.00 3683.00 3800.00 11496.33 4507.00 3917.00 4390.00 3688.00 3800.00 11856.00 4663.00 4073.00 4537.00 3835.00 3952.00 11860.33 4663.00 4073.00 4537.00 3835.00 3956.00 12558.00 4962.00 4372.00 4823.00 4121.00 4247.00 12562.33 4966.00 4377.00 4827.00 4125.00 4251.00 12623.00 4992.00 4403.00 4849.00 4147.00 4277.00 12627.33 4992.00 4403.00 4853.00 4151.00 4277.00 13476.67 5360.00 4767.00 5200.00 4498.00 4632.00 13481.00 5360.00 4771.00 5204.00 4502.00 4637.00 14993.33 6132.00 5421.00 5824.00 5122.00 5269.00 14997.67 6136.00 5421.00 5824.00 5122.00 5274.00 Coefficients to work out the weekly amounts to withhold including HELP/SSL/TSL and SFSS components Your employee's total withholding, including the HELP/SSL/TSL and SFSS components, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/SSL/TSL and Financial Supplement debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/SSL/TSL and SFSS components and one will not - for example, name one 'scale 2' and the other 'scale 22'. The HELP/SSL/TSL and SFSS components do not apply if the employee has not provided a tax file number (TFN). For scales without HELP/SSL/TSL and SFSS components, refer to Statement of formulas for calculating amounts to be withheld . Where tax-free threshold not claimed in Tax file number declaration - Scale 1 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 66 0.1900 0.1900 361 0.2337 2.9035 724 0.3477 44.1189 846 0.4077 44.1189 932 0.4127 44.1189 969 0.4100 41.6024 1038 0.4250 41.6024 1142 0.4300 41.6024 1266 0.4350 41.6024 1323 0.4400 41.6024 1351 0.4850 101.1408 1522 0.4900 101.1408 1645 0.5050 101.1408 3111 0.5100 101.1408 3111 & over 0.5900 350.0639 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 355 - - 416 0.1900 67.4635 520 0.2900 109.1077 711 0.2100 67.4646 1074 0.3477 165.4435 1196 0.4077 165.4435 1282 0.4127 165.4435 1319 0.4100 161.9819 1388 0.4250 161.9819 1492 0.4300 161.9819 1616 0.4350 161.9819 1673 0.4400 161.9819 1701 0.4850 237.2704 1872 0.4900 237.2704 1995 0.5050 237.2704 3461 0.5100 237.2704 3461 & over 0.5900 514.1935 Foreign residents - Scale 3 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 1074 0.3250 0.3250 1196 0.3850 0.3250 1319 0.3900 0.3250 1388 0.4050 0.3250 1492 0.4100 0.3250 1616 0.4150 0.3250 1673 0.4200 0.3250 1701 0.4650 75.2885 1872 0.4700 75.2885 1995 0.4850 75.2885 3461 0.4900 75.2885 3461 & over 0.5700 352.2115 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1074 0.3277 165.4423 1196 0.3877 165.4423 1282 0.3927 165.4423 1319 0.3900 161.9808 1388 0.4050 161.9808 1492 0.4100 161.9808 1616 0.4150 161.9808 1673 0.4200 161.9808 1701 0.4650 237.2692 1872 0.4700 237.2692 1995 0.4850 237.2692 3461 0.4900 237.2692 3461 & over 0.5700 514.1923 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 355 - - 702 0.1900 67.4635 711 0.2400 102.5990 878 0.3777 200.5779 1074 0.3377 165.4425 1196 0.3977 165.4425 1282 0.4027 165.4425 1319 0.4000 161.9810 1388 0.4150 161.9810 1492 0.4200 161.9810 1616 0.4250 161.9810 1673 0.4300 161.9810 1701 0.4750 237.2694 1872 0.4800 237.2694 1995 0.4950 237.2694 3461 0.5000 237.2694 3461 & over 0.5800 514.1925 Withholding amounts including the HELP/SSL/TSL and SFSS components worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG, HELP/SSL/TSL and SFSS tax tables. The differences result from the rounding of components. Sample data Weekly withholding amounts including HELP/SSL/TSL and SFSS components Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 65 12.00 - 21.00 - - 66 13.00 - 21.00 - - 116 24.00 - 38.00 - - 117 25.00 - 38.00 - - 249 56.00 - 81.00 - - 250 56.00 - 81.00 - - 354 80.00 - 115.00 - - 355 80.00 - 115.00 - - 360 81.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 415 101.00 12.00 135.00 12.00 12.00 416 101.00 12.00 135.00 12.00 12.00 519 137.00 42.00 169.00 31.00 31.00 520 137.00 42.00 169.00 32.00 32.00 701 200.00 80.00 228.00 66.00 66.00 702 200.00 80.00 228.00 66.00 66.00 710 203.00 82.00 231.00 68.00 68.00 711 203.00 82.00 231.00 68.00 68.00 723 208.00 86.00 235.00 72.00 73.00 724 251.00 87.00 235.00 72.00 73.00 845 301.00 129.00 275.00 112.00 119.00 846 305.00 129.00 275.00 112.00 119.00 878 319.00 140.00 285.00 123.00 131.00 879 319.00 141.00 286.00 123.00 132.00 931 341.00 159.00 303.00 140.00 149.00 932 341.00 159.00 303.00 140.00 150.00 968 356.00 171.00 315.00 152.00 162.00 969 371.00 172.00 315.00 152.00 162.00 1037 400.00 195.00 337.00 175.00 185.00 1038 405.00 196.00 337.00 175.00 185.00 1073 420.00 208.00 349.00 187.00 197.00 1074 421.00 273.00 414.00 251.00 262.00 1141 449.00 300.00 439.00 277.00 289.00 1142 456.00 301.00 440.00 278.00 289.00 1195 479.00 322.00 460.00 298.00 310.00 1196 479.00 329.00 467.00 305.00 317.00 1265 509.00 357.00 493.00 332.00 344.00 1266 516.00 357.00 494.00 332.00 345.00 1281 522.00 364.00 500.00 338.00 351.00 1282 523.00 364.00 500.00 338.00 351.00 1318 539.00 379.00 514.00 352.00 366.00 1319 539.00 399.00 534.00 373.00 386.00 1323 541.00 401.00 536.00 374.00 387.00 1350 554.00 412.00 547.00 385.00 399.00 1351 561.00 413.00 547.00 386.00 399.00 1387 579.00 428.00 562.00 400.00 414.00 1388 579.00 435.00 569.00 408.00 421.00 1390 580.00 436.00 570.00 408.00 422.00 1491 630.00 480.00 611.00 450.00 465.00 1492 630.00 487.00 619.00 458.00 473.00 1522 668.00 501.00 632.00 470.00 485.00 1615 715.00 541.00 670.00 509.00 525.00 1616 715.00 549.00 679.00 517.00 533.00 1644 730.00 562.00 691.00 529.00 545.00 1645 738.00 562.00 691.00 529.00 546.00 1672 752.00 574.00 702.00 541.00 557.00 1673 753.00 575.00 703.00 541.00 558.00 1700 766.00 588.00 716.00 554.00 571.00 1701 767.00 597.00 725.00 563.00 580.00 1844 840.00 667.00 792.00 630.00 648.00 1845 840.00 667.00 792.00 630.00 649.00 1871 854.00 680.00 805.00 643.00 661.00 1872 854.00 709.00 833.00 671.00 690.00 1994 916.00 770.00 892.00 730.00 750.00 1995 917.00 781.00 903.00 741.00 761.00 2119 980.00 844.00 964.00 802.00 823.00 2120 981.00 844.00 964.00 802.00 823.00 2490 1169.00 1033.00 1145.00 983.00 1008.00 2491 1170.00 1034.00 1146.00 984.00 1009.00 2652 1252.00 1116.00 1225.00 1063.00 1089.00 2653 1252.00 1116.00 1225.00 1063.00 1090.00 2736 1295.00 1159.00 1266.00 1104.00 1131.00 2737 1295.00 1159.00 1266.00 1104.00 1132.00 2898 1377.00 1241.00 1345.00 1183.00 1212.00 2899 1378.00 1242.00 1346.00 1184.00 1213.00 2913 1385.00 1249.00 1353.00 1191.00 1220.00 2914 1386.00 1249.00 1353.00 1191.00 1220.00 3110 1485.00 1349.00 1449.00 1287.00 1318.00 3111 1486.00 1350.00 1450.00 1288.00 1319.00 3461 1693.00 1528.00 1621.00 1459.00 1494.00 Fortnightly withholding amounts including HELP/SSL/TSL and SFSS components Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 130 24.00 - 42.00 - - 132 26.00 - 42.00 - - 232 48.00 - 76.00 - - 234 50.00 - 76.00 - - 498 112.00 - 162.00 - - 500 112.00 - 162.00 - - 708 160.00 - 230.00 - - 710 160.00 - 230.00 - - 720 162.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 830 202.00 24.00 270.00 24.00 24.00 832 202.00 24.00 270.00 24.00 24.00 1038 274.00 84.00 338.00 62.00 62.00 1040 274.00 84.00 338.00 64.00 64.00 1402 400.00 160.00 456.00 132.00 132.00 1404 400.00 160.00 456.00 132.00 132.00 1420 406.00 164.00 462.00 136.00 136.00 1422 406.00 164.00 462.00 136.00 136.00 1446 416.00 172.00 470.00 144.00 146.00 1448 502.00 174.00 470.00 144.00 146.00 1690 602.00 258.00 550.00 224.00 238.00 1692 610.00 258.00 550.00 224.00 238.00 1756 638.00 280.00 570.00 246.00 262.00 1758 638.00 282.00 572.00 246.00 264.00 1862 682.00 318.00 606.00 280.00 298.00 1864 682.00 318.00 606.00 280.00 300.00 1936 712.00 342.00 630.00 304.00 324.00 1938 742.00 344.00 630.00 304.00 324.00 2074 800.00 390.00 674.00 350.00 370.00 2076 810.00 392.00 674.00 350.00 370.00 2146 840.00 416.00 698.00 374.00 394.00 2148 842.00 546.00 828.00 502.00 524.00 2282 898.00 600.00 878.00 554.00 578.00 2284 912.00 602.00 880.00 556.00 578.00 2390 958.00 644.00 920.00 596.00 620.00 2392 958.00 658.00 934.00 610.00 634.00 2530 1018.00 714.00 986.00 664.00 688.00 2532 1032.00 714.00 988.00 664.00 690.00 2562 1044.00 728.00 1000.00 676.00 702.00 2564 1046.00 728.00 1000.00 676.00 702.00 2636 1078.00 758.00 1028.00 704.00 732.00 2638 1078.00 798.00 1068.00 746.00 772.00 2646 1082.00 802.00 1072.00 748.00 774.00 2700 1108.00 824.00 1094.00 770.00 798.00 2702 1122.00 826.00 1094.00 772.00 798.00 2774 1158.00 856.00 1124.00 800.00 828.00 2776 1158.00 870.00 1138.00 816.00 842.00 2780 1160.00 872.00 1140.00 816.00 844.00 2982 1260.00 960.00 1222.00 900.00 930.00 2984 1260.00 974.00 1238.00 916.00 946.00 3044 1336.00 1002.00 1264.00 940.00 970.00 3230 1430.00 1082.00 1340.00 1018.00 1050.00 3232 1430.00 1098.00 1358.00 1034.00 1066.00 3288 1460.00 1124.00 1382.00 1058.00 1090.00 3290 1476.00 1124.00 1382.00 1058.00 1092.00 3344 1504.00 1148.00 1404.00 1082.00 1114.00 3346 1506.00 1150.00 1406.00 1082.00 1116.00 3400 1532.00 1176.00 1432.00 1108.00 1142.00 3402 1534.00 1194.00 1450.00 1126.00 1160.00 3688 1680.00 1334.00 1584.00 1260.00 1296.00 3690 1680.00 1334.00 1584.00 1260.00 1298.00 3742 1708.00 1360.00 1610.00 1286.00 1322.00 3744 1708.00 1418.00 1666.00 1342.00 1380.00 3988 1832.00 1540.00 1784.00 1460.00 1500.00 3990 1834.00 1562.00 1806.00 1482.00 1522.00 4238 1960.00 1688.00 1928.00 1604.00 1646.00 4240 1962.00 1688.00 1928.00 1604.00 1646.00 4980 2338.00 2066.00 2290.00 1966.00 2016.00 4982 2340.00 2068.00 2292.00 1968.00 2018.00 5304 2504.00 2232.00 2450.00 2126.00 2178.00 5306 2504.00 2232.00 2450.00 2126.00 2180.00 5472 2590.00 2318.00 2532.00 2208.00 2262.00 5474 2590.00 2318.00 2532.00 2208.00 2264.00 5796 2754.00 2482.00 2690.00 2366.00 2424.00 5798 2756.00 2484.00 2692.00 2368.00 2426.00 5826 2770.00 2498.00 2706.00 2382.00 2440.00 5828 2772.00 2498.00 2706.00 2382.00 2440.00 6220 2970.00 2698.00 2898.00 2574.00 2636.00 6222 2972.00 2700.00 2900.00 2576.00 2638.00 6922 3386.00 3056.00 3242.00 2918.00 2988.00 Monthly withholding amounts including HELP/SSL/TSL and SFSS components Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 281.67 52.00 - 91.00 - - 286.00 56.00 - 91.00 - - 502.67 104.00 - 165.00 - - 507.00 108.00 - 165.00 - - 1079.00 243.00 - 351.00 - - 1083.33 243.00 - 351.00 - - 1534.00 347.00 - 498.00 - - 1538.33 347.00 - 498.00 - - 1560.00 351.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1798.33 438.00 52.00 585.00 52.00 52.00 1802.67 438.00 52.00 585.00 52.00 52.00 2249.00 594.00 182.00 732.00 134.00 134.00 2253.33 594.00 182.00 732.00 139.00 139.00 3037.67 867.00 347.00 988.00 286.00 286.00 3042.00 867.00 347.00 988.00 286.00 286.00 3076.67 880.00 355.00 1001.00 295.00 295.00 3081.00 880.00 355.00 1001.00 295.00 295.00 3133.00 901.00 373.00 1018.00 312.00 316.00 3137.33 1088.00 377.00 1018.00 312.00 316.00 3661.67 1304.00 559.00 1192.00 485.00 516.00 3666.00 1322.00 559.00 1192.00 485.00 516.00 3804.67 1382.00 607.00 1235.00 533.00 568.00 3809.00 1382.00 611.00 1239.00 533.00 572.00 4034.33 1478.00 689.00 1313.00 607.00 646.00 4038.67 1478.00 689.00 1313.00 607.00 650.00 4194.67 1543.00 741.00 1365.00 659.00 702.00 4199.00 1608.00 745.00 1365.00 659.00 702.00 4493.67 1733.00 845.00 1460.00 758.00 802.00 4498.00 1755.00 849.00 1460.00 758.00 802.00 4649.67 1820.00 901.00 1512.00 810.00 854.00 4654.00 1824.00 1183.00 1794.00 1088.00 1135.00 4944.33 1946.00 1300.00 1902.00 1200.00 1252.00 4948.67 1976.00 1304.00 1907.00 1205.00 1252.00 5178.33 2076.00 1395.00 1993.00 1291.00 1343.00 5182.67 2076.00 1426.00 2024.00 1322.00 1374.00 5481.67 2206.00 1547.00 2136.00 1439.00 1491.00 5486.00 2236.00 1547.00 2141.00 1439.00 1495.00 5551.00 2262.00 1577.00 2167.00 1465.00 1521.00 5555.33 2266.00 1577.00 2167.00 1465.00 1521.00 5711.33 2336.00 1642.00 2227.00 1525.00 1586.00 5715.67 2336.00 1729.00 2314.00 1616.00 1673.00 5733.00 2344.00 1738.00 2323.00 1621.00 1677.00 5850.00 2401.00 1785.00 2370.00 1668.00 1729.00 5854.33 2431.00 1790.00 2370.00 1673.00 1729.00 6010.33 2509.00 1855.00 2435.00 1733.00 1794.00 6014.67 2509.00 1885.00 2466.00 1768.00 1824.00 6023.33 2513.00 1889.00 2470.00 1768.00 1829.00 6461.00 2730.00 2080.00 2648.00 1950.00 2015.00 6465.33 2730.00 2110.00 2682.00 1985.00 2050.00 6595.33 2895.00 2171.00 2739.00 2037.00 2102.00 6998.33 3098.00 2344.00 2903.00 2206.00 2275.00 7002.67 3098.00 2379.00 2942.00 2240.00 2310.00 7124.00 3163.00 2435.00 2994.00 2292.00 2362.00 7128.33 3198.00 2435.00 2994.00 2292.00 2366.00 7245.33 3259.00 2487.00 3042.00 2344.00 2414.00 7249.67 3263.00 2492.00 3046.00 2344.00 2418.00 7366.67 3319.00 2548.00 3103.00 2401.00 2474.00 7371.00 3324.00 2587.00 3142.00 2440.00 2513.00 7990.67 3640.00 2890.00 3432.00 2730.00 2808.00 7995.00 3640.00 2890.00 3432.00 2730.00 2812.00 8107.67 3701.00 2947.00 3488.00 2786.00 2864.00 8112.00 3701.00 3072.00 3610.00 2908.00 2990.00 8640.67 3969.00 3337.00 3865.00 3163.00 3250.00 8645.00 3974.00 3384.00 3913.00 3211.00 3298.00 9182.33 4247.00 3657.00 4177.00 3475.00 3566.00 9186.67 4251.00 3657.00 4177.00 3475.00 3566.00 10790.00 5066.00 4476.00 4962.00 4260.00 4368.00 10794.33 5070.00 4481.00 4966.00 4264.00 4372.00 11492.00 5425.00 4836.00 5308.00 4606.00 4719.00 11496.33 5425.00 4836.00 5308.00 4606.00 4723.00 11856.00 5612.00 5022.00 5486.00 4784.00 4901.00 11860.33 5612.00 5022.00 5486.00 4784.00 4905.00 12558.00 5967.00 5378.00 5828.00 5126.00 5252.00 12562.33 5971.00 5382.00 5833.00 5131.00 5256.00 12623.00 6002.00 5412.00 5863.00 5161.00 5287.00 12627.33 6006.00 5412.00 5863.00 5161.00 5287.00 13476.67 6435.00 5846.00 6279.00 5577.00 5711.00 13481.00 6439.00 5850.00 6283.00 5581.00 5716.00 14997.67 7336.00 6621.00 7024.00 6322.00 6474.00 Use for payments to low income aged persons and pensioners For payments made on or after 1 July 2017 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. See also: • Use the Withholding look-up tool to quickly work out the amount to withhold (XLSX, 58KB). • Use the Withholding look-up tool to quickly work out the amount to withhold (XLSX, 58KB). Using this table You should use this table if you make payments to: • seniors and pensioners who, at the end of the relevant financial year, are 65 years of age or older (for example, to be eligible for the year ending 30 June 2018, an employee must be born on or before 30 June 1953). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. • seniors and pensioners who, at the end of the relevant financial year, are 65 years of age or older (for example, to be eligible for the year ending 30 June 2018, an employee must be born on or before 30 June 1953). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. This table applies to weekly payments including: • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. This tax table can only apply if the employee has provided you with either: • a Withholding declaration answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners answering yes to questions 4, 5 and 6. • a Withholding declaration answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners answering yes to questions 4, 5 and 6. See also: • You can download a printable version of Tax table for seniors and pensioners (NAT 4466, 464KB) in Portable Document Format (PDF). • You can download a printable version of Tax table for seniors and pensioners (NAT 4466, 464KB) in Portable Document Format (PDF). Working out the withholding amount 1. Calculate your employee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from step 1 into the Withholding look-up tool (XLSX, 58KB), as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your employee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your employee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. Example An employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool (XLSX, 58KB). If the employee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). 1. Calculate your employee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from step 1 into the Withholding look-up tool (XLSX, 58KB), as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your employee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your employee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. Example An employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool (XLSX, 58KB). If the employee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). Calculating fortnightly or monthly withholding amounts First calculate the weekly equivalent of fortnightly or monthly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly or monthly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. Using a formula The withholding amounts shown in this table can be expressed in a mathematical form. You should read this section with Statement of formulas for calculating amounts to be withheld . If you have developed your own payroll software package, you can use the following formulas and the coefficients outlined below. The formulas comprise linear equations of the form y = ax - b, where: • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. If no TFN is provided, ignore cents when you calculate withholding amounts. Accounting software Software written in accordance with the formulas should be tested for accuracy against the withholding amounts obtained using the Withholding look-up tool (XLSX, 58KB). You should only use such software if it produces the exact amounts. Values of the coefficients a and b for each set of formulas Single Weekly earnings(x) less than a b $580 0.0000 0.0000 $620 0.1900 110.3481 $658 0.3150 187.9418 $711 0.4150 253.7957 $823 0.5527 351.7745 $963 0.4727 285.9207 $1,282 0.3477 165.4423 $1,673 0.3450 161.9819 $3,461 0.3900 237.2704 $3,461 & over 0.4700 514.1935 Illness-separated Weekly earnings(x) less than a b $561 0.0000 0.0000 $601 0.1900 106.6942 $658 0.3150 181.8841 $711 0.4150 247.7380 $823 0.5527 345.7168 $915 0.4727 279.8630 $1,282 0.3477 165.4423 $1,673 0.3450 161.9819 $3,461 0.3900 237.2704 $3,461 & over 0.4700 514.1935 Member of a couple Weekly earnings(x) less than a b $517 0.0000 0.0000 $557 0.1900 98.2712 $658 0.3150 167.9202 $711 0.4150 233.7740 $803 0.5527 331.7529 $823 0.4277 231.2962 $1,282 0.3477 165.4423 $1,673 0.3450 161.9819 $3,461 0.3900 237.2704 $3,461 & over 0.4700 514.1935 Medicare levy parameters Weekly earnings threshold 658 Weekly earnings shade-in threshold 823 Medicare levy family threshold 47,670 Weekly family threshold divisor 52 Additional child 3,356 Shading out point multiplier 0.1000 Shading out point divisor 0.0800 Weekly levy adjustment factor 658.5400 Medicare levy 0.0200 Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. When your employee has a HELP, SSL, TSL or Financial Supplement debt If your employee has a HELP, SSL, TSL or Financial Supplement debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Work it out To calculate additional withholding amounts for: • HELP, SSL or TSL debts - refer to HELP/SSL/TSL weekly tax table • Financial Supplement debts - refer to SFSS weekly tax table . • HELP, SSL or TSL debts - refer to HELP/SSL/TSL weekly tax table • Financial Supplement debts - refer to SFSS weekly tax table . Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information, refer to Withholding from allowances . Leave loading If you pay leave loading as a lump sum, you need to use Tax table for back payments, commissions, bonuses and similar payments to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to the earnings for that period to calculate withholding. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must give you a Withholding declaration. To work out your employee's annual tax offset entitlement into a weekly value, use the Ready reckoner for tax offsets. Deduct this amount from the amount shown in column 2, 3 or 4 of the Withholding look-up tool (XLSX, 58KB). Ready reckoner for tax offsets Tax offset entitlement - weekly value Amount claimed $ Weekly value $ 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - 20 - 30 1.00 40 1.00 50 1.00 57 1.00 60 1.00 70 1.00 80 2.00 90 2.00 100 2.00 200 4.00 300 6.00 338 6.00 400 8.00 500 10.00 600 11.00 700 13.00 800 15.00 850 16.00 900 17.00 1000 19.00 1100 21.00 1173 22.00 1200 23.00 1300 25.00 1400 27.00 1500 29.00 1600 30.00 1700 32.00 1750 33.00 1800 34.00 1900 36.00 2000 38.00 2500 48.00 2535 48.00 3000 57.00 If the exact tax offset amount claimed is not shown in the ready reckoner, you add the values for an appropriate combination. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Withholding declarations An employee can use the Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding. For more information on tax offsets, refer to Claiming tax offsets . Employees can also use a Withholding declaration to advise you of changes to their situation that may vary the amount you need to withhold. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt (or changes to them) • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt (or changes to them) • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Medicare levy adjustments To claim the Medicare levy adjustment (available to some low income earners with dependants), an employee must lodge a Medicare levy variation declaration with their Tax file number declaration. For instructions on how to work out the Medicare levy adjustment, refer to Medicare levy adjustment weekly tax table . For payments made on or after 1 July 2017 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(b) of Schedule 1 to the TAA. Using this table You should use this table if you pay an individual an amount that is either: • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. See also: • Delayed termination payments • Taxation of termination payments for information about ETPs for employers and employees. • Delayed termination payments • Taxation of termination payments for information about ETPs for employers and employees. Employment termination payments An ETP is a lump sum payment you make: • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). ETPs include lump sum payments paid upon resignation, retirement or death. A payment from a super fund is not an ETP. A payment must generally be made within 12 months of termination to qualify as an ETP. A payment made outside 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. Tax treatment of ETPs ETPs can comprise of two different components: • a tax-free component • a taxable component. • a tax-free component • a taxable component. You only withhold tax from the taxable component. Depending on the type of ETP, the concessional tax treatment may be limited to the smaller of: • the ETP cap • the whole-of-income cap. • the ETP cap • the whole-of-income cap. The top rate of tax applies to amounts paid in excess of these caps. The ETP cap amount for the 2017-18 income year is $200,000. This amount is indexed annually. The whole-of-income cap amount for the 2017-18 income year is $180,000. This amount is not indexed. This cap is reduced by any other taxable income payments your employee receives in the income year - for example, salary or wages you have paid to your employee. In some cases, you may need to include an ETP in the taxable payments when working out the whole-of-income cap. The ETP payment summary has an ETP code that you use to describe the type of ETP and which cap has been applied to it. Find out about: • Payment summaries for more information about ETP codes • Taxation of termination payments • Payment summaries for more information about ETP codes • Taxation of termination payments ETP caps The following table lists the types of ETPs subject to withholding and the applicable cap for each type of payment. Applicable caps for ETPs subject to withholding Column 1 ETP cap only applies to: Column 2 Smaller of the ETP cap or whole-of-income cap applies to: a payment made under an early retirement scheme that exceeds the tax-free limit* (only the amount in excess of the limit is an ETP) a 'golden handshake' whether paid under: • contract • industrial award obligation • recognition of prior service a genuine redundancy payment that exceeds the tax-free base limit and for each complete year of service limit* (only the amount in excess of the limit is an ETP) a non-genuine redundancy payment a payment made because of the employee's permanent disability severance pay compensation payment for personal injury a gratuity compensation for unfair dismissal a payment in lieu of notice compensation for harassment a payment for unused sick leave compensation for discrimination a payment for unused rostered days off lump sum payments paid on the death of an employee. an ETP not covered in column 1. * The tax-free base limit for the 2017-18 income year is $10,155 plus $5,078 for each year of completed year of service. • contract • industrial award obligation • recognition of prior service * The tax-free base limit for the 2017-18 income year is $10,155 plus $5,078 for each year of completed year of service. For payments in column 2 both caps are considered and the smaller cap applies. Withholding will be made at the top rate of tax on the amount over the smallest cap. Find out about: • Working out the withholding amount • Working out the withholding amount Steps to work out smallest cap Follow these steps to work out the smaller of the ETP cap and whole-of-income cap. Step Action 1 Add up all taxable payments you made to your employee (excluding the ETP). 2 Subtract the step 1 result amount from $180,000. 3 The result from step 2 is the calculated whole-of-income cap. 4 Compare the calculated whole-of-income cap from step 3 and the ETP cap amount of $200,000 for 2017-18 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there have been multiple payments for the same termination). 5 If both caps are equal, use the whole-of-income cap. The smallest of the two caps at step 4 is the cap to apply to the ETP taxable component. Multiple payments for same termination For various reasons, ETPs may be made in more than one instalment. Payments made after the initial payment subject to the ETP cap, will attract a lower ETP cap. This is because the cap amount is reduced by the amount of all previous payments for the same termination. Lump sum payments that are not ETPs may also be subject to PAYG withholding. Use the applicable tax table to work out the amount to be withheld from these payments. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. See also: • Tax table for unused leave payments on termination of employment for unused annual leave, leave loading or long service leave payments. • Tax table for unused leave payments on termination of employment for unused annual leave, leave loading or long service leave payments. Death benefit ETPs A death benefit termination payment is received by a person after another person's death, in consequence of termination of the other person's employment. The amount you withhold depends on a number of factors including whether the payment is made: • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. Use table A to work out how much to withhold. Find out about: • Deceased estates and their tax obligations • Deceased estates and their tax obligations Working out the withholding amount An ETP can be made up of a tax-free component and taxable component. You must withhold an amount from the taxable component, including death benefit ETPs. Do not withhold from the tax-free component of the ETP. If your employee who is receiving an ETP has given you their tax file number (TFN) on a Tax file number declaration, use table A to work out how much to withhold. A Tax file number declaration remains effective for 12 months after you make the last payment to them. Withholding amounts calculated by applying table A are rounded to the nearest dollar. Results ending in 50 cents are rounded upwards. If the payment is to be made to a foreign resident you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found at Australian Tax Treaties . If the ETP is assessable only in the other country because of the treaty, then no withholding is required. If a foreign resident's ETP is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in table A to exclude the Medicare levy of 2%. Find out about: • Taxation of termination payments for information about ETP components. • Tax file number declaration • What are tax treaties? • Taxation of termination payments for information about ETP components. • Tax file number declaration • What are tax treaties? When a TFN has not been provided You must withhold 47% from the taxable component of an ETP you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Examples Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing result from step 2 against ETP cap amount of $195,000. Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts above the whole-of-income cap of $96,000. As whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines smallest cap by comparing result from step 2 against ETP cap amount of $195,000. Whole-of- income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,400 from Chris's ETP of $130,000. This is $25,600 ($80,000 x 32%) plus $9,400 ($20,000 x 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit* as $5,133. This is calculated as follows: $40,678 less $35,545 due to the 5 years of service [$10,155 base limit plus $25,390 (5 x $5,078)]. The amount of $5,133 is an ETP. Using table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $1,643 (32% of $5,133). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines smallest cap by comparing result from step 2 against ETP cap of $189,103 (ETP cap $195,000 for 2017-18 less the $5,133 ETP). Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $1,887 from the $5,897 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. * For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Table A: Withholding rates for ETPs Income component derived by your employee in the income year Age of person at the end of the income year that the payment is received Component subject to PAYG withholding Rate of withholding Cap to apply Life benefit ETP - taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Under preservation age Up to the ETP cap amount 32% ETP cap Preservation age or over Up to the ETP cap amount 17% ETP cap All ages Amount above the ETP cap amount 49% ETP cap Life benefit ETP - taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Under preservation age Up to the relevant cap amount 32% Smallest of ETP cap and whole-of-income cap Preservation age or over Up to the relevant cap amount 17% Smallest of ETP cap and whole-of-income cap All ages Amount above the relevant cap amount 49% Smallest of ETP cap and whole-of-income cap Death benefit ETP paid to non-dependants - taxable component All ages Up to the ETP cap amount 32% ETP cap Amount above the ETP cap amount 49% ETP cap Death benefit ETP paid to dependants - taxable component All ages Up to the ETP cap amount Nil ETP cap Amount above the ETP cap amount 49% ETP cap Death benefit ETP paid to a trustee of a deceased estate Nil Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing result from step 2 against ETP cap amount of $195,000. Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts above the whole-of-income cap of $96,000. As whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines smallest cap by comparing result from step 2 against ETP cap amount of $195,000. Whole-of- income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 47% MediumBiz withholds $35,400 from Chris's ETP of $130,000. This is $25,600 ($80,000 x 32%) plus $9,400 ($20,000 x 47%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit* as $5,133. This is calculated as follows: $40,678 less $35,545 due to the 5 years of service [$10,155 base limit plus $25,390 (5 x $5,078)]. The amount of $5,133 is an ETP. Using table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $1,643 (32% of $5,133). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines smallest cap by comparing result from step 2 against ETP cap of $189,103 (ETP cap $195,000 for 2017-18 less the $5,133 ETP). Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $1,887 from the $5,897 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. * For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Additional information The ETP cap amount for the 2017-18 income year is $200,000. The amount is indexed annually. The whole-of-income cap amount for the 2017-18 income year and future years is $180,000. This amount is not indexed. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, phone us on 13 10 20. If an ETP will be paid to the trustee of a deceased estate, no amount should be withheld. Rounding of withholding amounts Withholding amounts calculated by applying this table are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Delayed termination payments Generally, a payment must be made within 12 months of termination to qualify as an ETP. A payment made after 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. A delayed termination payment is not treated as an ETP. It must be reported in 'Gross payments' in the employee's PAYG payment summary - individual non-business. When a TFN is provided If your employee has given you their TFN, withhold an amount equal to 32% from the payment. Withholding amounts are rounded to the nearest dollar once calculated. Results ending in 50 cents are rounded to the next higher dollar. When a TFN has not been provided You must withhold 47% from the payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Preservation age The withholding amount varies depending on whether the employee has reached their preservation age when the payment is made. Preservation age is determined using your employee's date of birth. For example, if your employee was born on 1 October 1960, they will reach their preservation age of 56 on 1 October 2016. The table below will help with this: Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Payment summaries You must provide your employee with one or more PAYG payment summary - employment termination payment forms within 14 days of making an ETP. The payment summary now includes an ETP code that you use to describe the type of payment, and determines which cap, ETP cap or whole-of-income cap is applied. Below is a table showing the type of ETPs and which code applies: Life benefit ETP Code Description R ETP because of: • early retirement scheme • genuine redundancy • invalidity compensation for: • personal injury • unfair dismissal • harassment • discrimination O Other ETP not described by R, for example, golden handshake, gratuity, payment in lieu of notice, payment for unused sick leave, payment for unused rostered days off. • early retirement scheme • genuine redundancy • invalidity compensation for: • personal injury • unfair dismissal • harassment • discrimination • personal injury • unfair dismissal • harassment • discrimination Multiple payments for same termination Code Description S This is a code R payment. You made one of the following payments to your employee in a previous income year for the same termination: a code R payment a code O payment a transitional termination payment P This is a code O payment and you made one of the following payments to your employee in a previous income year for the same termination: a code R payment a code O payment a transitional termination payment. a code R payment a code O payment a transitional termination payment a code R payment a code O payment a transitional termination payment. Death benefit ETP Code Description D Death benefit ETP paid to a dependant of the deceased B Death benefit ETP paid to a non-dependant of the deceased. You made a termination payment to the non-dependant in a previous income year for the same termination N Death benefit ETP paid to a non-dependant of the deceased T Death benefit ETP paid to a trustee of the deceased estate. Transitional termination payments were certain ETPs paid to an employee under an employment contract entered into before 10 May 2006. They were taxed concessionally if paid before 1 July 2012. Find out about: • PAYG payment summaries and guidelines - payment summaries can also be printed using software that conforms with ATO reporting specifications • Software developers homepage for more details and reporting specifications • Taxation of termination payments for information about transitional ETPs. • PAYG payment summaries and guidelines - payment summaries can also be printed using software that conforms with ATO reporting specifications • Software developers homepage for more details and reporting specifications • Taxation of termination payments for information about transitional ETPs. For payments made on or after 1 July 2017 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(a) of Schedule 1 to the TAA. Using this table You should use this table if you make a super lump sum payment to an individual. This schedule also provides information on the withholding requirements when an untaxed element of super interest is rolled over. Super lump sums A super lump sum payment includes a: • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). A super lump sum may be paid from a super fund, approved deposit fund (ADF) or a retirement savings account (RSA). Components of a super lump sum Before you can work out the withholding amount, you must calculate the components of the super lump sum. A super lump sum may have two components: • a tax-free component • a taxable component which can include an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • a tax-free component • a taxable component which can include an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). You do not withhold from the tax-free component. Working out the withholding amount You must calculate the amount to withhold by applying the rates set out in table A if your payee: • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. These rates include the Medicare levy of 2%. If the payment is to be made to a foreign resident you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found in the Australian Tax Treaties table. If, because of the treaty, the super lump sum is assessable only in the other country, then no withholding is required. If a foreign resident's super lump sum is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in table A to exclude the Medicare levy of 2%. Different withholding rates apply for temporary residents who request a departing Australia superannuation payment. Phone us on 13 10 20 or follow the link below. Find out more: • Australian Tax Treaties • Departing Australia superannuation payment • Australian Tax Treaties • Departing Australia superannuation payment Payments not subject to PAYG withholding The following super lump sums are not subject to PAYG withholding: • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. When a TFN has not been provided Different withholding rates apply where the payee of the super lump sum has not provided you with their TFN before the payment is made. Paid to an Australian resident • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). - taxable component (taxed element and untaxed element) - withhold 47% (ignoring cents) - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). Paid to a foreign resident Check if there is a tax treaty with the payee's country of residence. If the super lump sum is assessable in the other country, no withholding is required. If the super lump sum is assessable in Australia, use the following withholding rates: • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). - taxable component (taxed element and untaxed element) - withhold 45% (ignoring any cents) - taxed element - no amount is required to be withheld - untaxed element - withhold 45% (ignoring any cents). Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. Find out about: • What are tax treaties? • What are tax treaties? Rollovers If the person entitled to receive the super lump sum asks you to roll over their benefit, you are generally not required to withhold from any of the rolled-over amount. However, if the rollover benefit consists of an untaxed element that exceeds the untaxed plan cap you are required to withhold at the following rates: • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 49%. • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 49%. A super lump sum death benefit cannot be rolled over - whether paid to dependants or non-dependants. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.5 million which consists wholly of an untaxed element. The untaxed plan cap amount for 2017-18 is $1.445 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,445,000 (no withholding required) • above the untaxed plan cap = $55,000 ($1,500,000 - $1,445,000) • from $55,000 = $25,850 ($55,000 x 47%). The net rollover of $1,474,150 ($1,500,000 - $25,850) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. You are also required to provide a statement to the member with 30 days of the rollover. Example: Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.5 million which consists wholly of an untaxed element. The untaxed plan cap amount for 2017-18 is $1.445 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,445,000 (no withholding required) • above the untaxed plan cap = $55,000 ($1,500,000 - $1,445,000) • from $55,000 = $25,850 ($55,000 x 47%). The net rollover of $1,474,150 ($1,500,000 - $25,850) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. You are also required to provide a statement to the member with 30 days of the rollover. • up to the untaxed plan cap = $1,445,000 (no withholding required) • above the untaxed plan cap = $55,000 ($1,500,000 - $1,445,000) • from $55,000 = $25,850 ($55,000 x 47%). Find out about: • SuperStream • Untaxed plan cap • SuperStream • Untaxed plan cap Table A: Withholding rates for super lump sums Type of payment and tax component Age of person at the date the payment is received Amount subject to PAYG withholding Rate of withholding Member benefit - taxed element of the taxable component Under preservation age Whole amount 22% Preservation age to 59 years Amount up to low rate cap Nil Amount above the low rate cap 17% 60 years and above Whole amount Nil Member benefit - untaxed element of the taxable component Under preservation age Amount up to untaxed plan cap 32% Amount above untaxed plan cap 49% Preservation age to 59 years Amount up to low rate cap 17% Amount above the low rate cap up to the untaxed plan cap 32% Amount above untaxed plan cap 49% 60 years and above Amount up to untaxed plan cap 17% Amount above untaxed plan cap 49% Member benefit - total of preserved benefits is less than $200 Any age Nil - amount is non-assessable, non-exempt income N/A Member benefit - terminal medical condition payment Any age Nil - amount is non-assessable, non-exempt income N/A Death benefit paid to a dependant - taxed and untaxed elements of the taxable component Any age Nil - amount is non-assessable, non-exempt income N/A Death benefit paid to a non-dependant - taxed element of the taxable component Any age Whole amount 17% Death benefit paid to a non-dependant - untaxed element of the taxable component Any age Whole amount 32% Death benefit paid to the trustee of the deceased estate Any age None Nil non-assessable, non-exempt income non-assessable, non-exempt income non-assessable, non-exempt income Additional information Low rate cap: For the 2017-18 income year, the low rate cap is $200,000 and is indexed annually. The low rate cap is: • in relation to super lump sums paid to an individual who has reached their preservation age, the maximum amount of the taxable component that is allowed the lowest rate of tax • a lifetime limit • allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. • in relation to super lump sums paid to an individual who has reached their preservation age, the maximum amount of the taxable component that is allowed the lowest rate of tax • a lifetime limit • allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. Untaxed plan cap: For the 2017-18 income year, the untaxed plan cap is $1,445,000 and is indexed annually. For the low rate cap or the untaxed plan cap in prior years, phone us on 13 10 20 or visit Super . Lump sum less than $200: There is no withholding required from the whole amount if it is paid by a regulated super fund, complying ADF or RSA provider as a super lump sum and it is the payee's entire benefit. A terminal medical condition exists if: • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. The certification period is 24 months from the date of certification. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning defined in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning defined in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, phone us on 13 10 20. Rounding of withholding amounts Withholding amounts calculated by applying this table are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Example: Super lump sum made by a super provider from a taxed element. Heather and Dean are members of the AAFund super fund. They are 56 and 61 years old respectively. They have decided to retire and take some of their super as a lump sum. The preservation age for both of them is 55. According to their entitlements, Heather and Dean will both receive a super lump sum of $250,000 from AAFund. Each super lump sum has a tax-free component of $30,000 and a taxable component of $220,000. Heather and Dean have previously provided their respective TFNs to AAFund. AAFund does not need to withhold from the tax-free component of $30,000, but must withhold an amount from the taxable component of $220,000. The taxable component of the super lump sum paid by AAFund is wholly made up of taxed elements. Amount to withhold for Heather: As Heather is over her preservation age but is still under 60, she is entitled to the low rate cap. 1. Amount up to low rate cap = $200,000 (2017-18 income year cap amount) 2. Amount above low rate cap = $20,000 ($220,000 - $200,000) 3. Amount to withhold from $20,000 = $3,400 (17% of $20,000) Note: The low rate cap is indexed annually. Amount to withhold for Dean: As Dean is over 60 years old, no part of his super lump sum payment is subject to withholding. Example: Super lump sum made by a super provider from a taxed element. Heather and Dean are members of the AAFund super fund. They are 56 and 61 years old respectively. They have decided to retire and take some of their super as a lump sum. The preservation age for both of them is 55. According to their entitlements, Heather and Dean will both receive a super lump sum of $250,000 from AAFund. Each super lump sum has a tax-free component of $30,000 and a taxable component of $220,000. Heather and Dean have previously provided their respective TFNs to AAFund. AAFund does not need to withhold from the tax-free component of $30,000, but must withhold an amount from the taxable component of $220,000. The taxable component of the super lump sum paid by AAFund is wholly made up of taxed elements. Amount to withhold for Heather: As Heather is over her preservation age but is still under 60, she is entitled to the low rate cap. 1. Amount up to low rate cap = $200,000 (2017-18 income year cap amount) 2. Amount above low rate cap = $20,000 ($220,000 - $200,000) 3. Amount to withhold from $20,000 = $3,400 (17% of $20,000) Note: The low rate cap is indexed annually. Amount to withhold for Dean: As Dean is over 60 years old, no part of his super lump sum payment is subject to withholding. 1. Amount up to low rate cap = $200,000 (2017-18 income year cap amount) 2. Amount above low rate cap = $20,000 ($220,000 - $200,000) 3. Amount to withhold from $20,000 = $3,400 (17% of $20,000) Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1960, they will reach their preservation age of 56 on 1 October 2016. The table below will help with this: Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Payment summaries You must provide a PAYG payment summary - superannuation lump sum to the recipient of the super lump sum within 14 days of making a lump sum payment. Payment summaries can also be printed using software that conforms with ATO reporting specifications. For information and reporting specifications visit Software developers . For payments made on or after 1 July 2017 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(a) of Schedule 1 to the TAA. Using this table You should use this table if you make a payment of a super income stream, including a: • capped defined benefit income stream • transition to retirement income stream • temporary or permanent disability income stream • capped defined benefit income stream • transition to retirement income stream • temporary or permanent disability income stream Super income streams A super income stream is a series of regular payments from a superannuation provider when the member has satisfied a condition of release. These regular payments can be paid weekly, fortnightly, monthly, quarterly or annually. The following payment is not a super income stream payment: • commutation of an income stream; this is a super lump sum • commutation of an income stream; this is a super lump sum What's New - Defined Benefit Income Cap As part of the Super Reform measures that apply from 1 July 2017 the legislation introduced a cap on defined benefit income streams. The general defined benefit cap is $100,000 and is subject to indexation. The cap can also be reduced - see part E. Income above the cap will be subject to additional tax treatment. Super income streams that did not previously have a withholding obligation are now subject to withholding even if the withholding amount is nil. Changes also apply to the applicable tax offset. You will now need to consider whether withholding applies on all superannuation income stream payments regardless of the member's age and income level. Defined Benefit income streams are subject to additional income tax rules where the recipient is 60 years old or over, or death benefits which a dependant receives from a deceased person 60 years old or over. A PAYG payment summary - superannuation income stream is required to be issued to all members regardless of age and withholding amount. For members who are 60 years old or over you will no longer need to populate the Tax Offset field, however you will still need to take this into account when working out their withholding amount. See also: • Conditions of release • Taxation Ruling TR 2013/5: When a super income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums • Super changes • Super changes for APRA-regulated funds • Varying your PAYG withholding • Conditions of release • Taxation Ruling TR 2013/5: When a super income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums • Super changes • Super changes for APRA-regulated funds • Varying your PAYG withholding Components of a super income stream Before you can work out the withholding amount, you must calculate the components of the super income stream. A super income stream may have two components: • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • the tax-free component • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • the tax-free component - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 47% for residents and 45% for foreign residents from the taxable component (ignoring any cents), if a super income stream payment is made to your payee and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts (includes ABSTUDY SSL debts) • Trade Support Loan (TSL) debts • Financial Supplement debts. Working out the withholding amount Factors to consider when working out the withholding amount include: • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the Cap) • whether the defined benefit income cap (the Cap) can be reduced (see part E) • whether the income stream is a reversionary death benefit income stream (see part E). • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • whether the total of the taxed elements and tax-free component is greater or less than the defined benefit income cap (the Cap) • whether the defined benefit income cap (the Cap) can be reduced (see part E) • whether the income stream is a reversionary death benefit income stream (see part E). The following diagram shows the combination of the income stream components and how they are taxed Payments to Australian residents This schedule is divided into five parts. The amount required to be withheld from the taxable component of a super income stream can be calculated using the following parts: • payee is under 60 years old, including disability super income streams and reversionary income streams where the deceased was aged less than 60 - use part A. • payee is under 60 years old, and is in receipt of a reversionary income stream and the deceased was at least 60 years old at the time of death - use part E. • payee turns 60 years old during the financial year or starts their income stream part way through the financial year - use part E. • payee is 60 years old or over and their capped defined benefit income stream payments are from a taxable component - taxed element and tax-free component only - use part B. • payee is 60 years old or over, and receives a taxable component - untaxed element only, or the total capped defined benefit income stream is less than the Cap and they have an untaxed element - use part C. • payee is 60 years old or over, and receives a mixture of the components as a capped defined benefit income stream - use part D. • payee is under 60 years old, including disability super income streams and reversionary income streams where the deceased was aged less than 60 - use part A. • payee is under 60 years old, and is in receipt of a reversionary income stream and the deceased was at least 60 years old at the time of death - use part E. • payee turns 60 years old during the financial year or starts their income stream part way through the financial year - use part E. • payee is 60 years old or over and their capped defined benefit income stream payments are from a taxable component - taxed element and tax-free component only - use part B. • payee is 60 years old or over, and receives a taxable component - untaxed element only, or the total capped defined benefit income stream is less than the Cap and they have an untaxed element - use part C. • payee is 60 years old or over, and receives a mixture of the components as a capped defined benefit income stream - use part D. Payments to foreign residents If the income stream is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. If the super income stream is assessable in the other country because of the treaty, no withholding is required. If a foreign resident's income stream is assessable in Australia, you are required to withhold from the payment. See also: • The full list of Australian Tax Treaties , as maintained by Treasury • What are tax treaties? • The full list of Australian Tax Treaties , as maintained by Treasury • What are tax treaties? Rounding of withholding amounts Ignore any cents in an income stream before using any of the steps in this schedule to calculate withholding, Withholding amounts calculated using the steps are rounded to the nearest dollar. Results ending in exactly 50 cents are rounded to the next highest dollar. Do this rounding directly; do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Part A: Payee under 60 years old Use this part where the payee is under 60 years old or if it is a reversionary income stream and both the deceased and the recipient are below 60. If the payee is less than 60 and is in receipt of a reversionary capped defined benefit income stream and the deceased was 60 years or over at the time of death you must use part E. Taxable component contains taxed and untaxed elements Step 1: Use the following table to work out which elements of the taxable component withholding applies to. How to apply withholding when taxable component contains untaxed element Taxable component of super income stream contains Withholding applies to the following amount(s) Untaxed element Taxed element Yes Yes Sum of untaxed and taxed elements No Yes Taxed element Yes No Untaxed element Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 1. Step 3 Some payees may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super income stream - taxable component Age Tax offset Below preservation age Nil Preservation age to below 60 years Taxed element × 15% Untaxed element - Nil Disability super income stream - taxable component Age Tax offset Below preservation age Taxed element × 15% Untaxed element - Nil Preservation age to below 60 years Taxed element × 15% Untaxed element - Nil Untaxed element - Nil Untaxed element - Nil Untaxed element - Nil Step 4: For some payees, the application of the offset from step 3 leads to under withholding for their Medicare levy. An offset adjustment is required where the tax offset calculated in step 3 is great than zero. Use the applicable formulas below to calculate the offset adjustment amount. You will need to calculate the weekly equivalent of the taxable component if making fortnightly, monthly or quarterly payments. If an offset adjustment is not required to set the offset adjustment to zero. Adjustment amounts per taxable component amount Taxable component amount (on a weekly basis) Offset adjustment amount Less than the Medicare levy threshold for singles Nil Greater than the Medicare levy threshold for singles, but less than the Medicare levy shade out point (SOP) for singles (Taxable component - Medicare levy threshold for singles) x 0.10 Greater than or equal to the Medicare levy SOP for singles, but less than $934 Taxable component x 0.02 Greater than $933 Nil Medicare levy parameters are contained in Statement of formulas for calculating amounts to be withheld . Step 5: Calculate the notional amount to withhold by first subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Notional amount to withhold = withholding amount - tax offset Notional amount to withhold = withholding amount - tax offset Then compare the notional amount to withhold with the offset adjustment amount calculated at step 4. If the notional amount to withhold is: • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. Tax-free component Where the income stream is being paid to a payee under 60 years old you do not need to take into consideration their tax-free component when calculating their withholding. Example This example uses the PAYG withholding tax tables that apply from 1 July 2017. Case A: Payee is under 60 years old Maree, 58, receives a fortnightly capped defined benefit income stream of $1,200 comprising: • a tax-free component of $300 • a taxable component of $900. Maree's preservation age is 58. Step 1: Maree is 58 years old therefore withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $44, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $820 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1024 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) x 0.10 = ($900 - $820) x 0.10 = $8.00 = $8 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $8 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($44 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 3). That is: Notional withholding amount = $44 - $135 = -$91 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $8. This is the offset adjustment amount which will cover the Medicare levy payable. Example This example uses the PAYG withholding tax tables that apply from 1 July 2017. Case A: Payee is under 60 years old Maree, 58, receives a fortnightly capped defined benefit income stream of $1,200 comprising: • a tax-free component of $300 • a taxable component of $900. Maree's preservation age is 58. Step 1: Maree is 58 years old therefore withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $44, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $820 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1024 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) x 0.10 = ($900 - $820) x 0.10 = $8.00 = $8 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $8 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($44 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 3). That is: Notional withholding amount = $44 - $135 = -$91 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $8. This is the offset adjustment amount which will cover the Medicare levy payable. • a tax-free component of $300 • a taxable component of $900. Part B: Payee 60 years old or over - taxed element and tax-free component Use this part where the payee is 60 years old or over and their capped defined benefit income stream is made up of a taxed element and tax free component and the payee has received a capped defined benefit superannuation income stream throughout the year. Withholding steps Step 1: Convert the income stream you received this period to an annualised amount and use the following table to work out whether withholding applies, and if so, what amount it applies to. Income Stream Components Does withholding apply? Sum of tax-free component and taxed element is less than the Cap No withholding applies. No further steps are necessary. Sum of tax-free component and taxed element is greater than the Cap Withholding applies to 50% of the amount over the Cap. Go to step 2. Step 2: Calculate the weekly, fortnightly or monthly equivalent of the amount in excess of the Cap. For example, if you pay the payee weekly divide the excess by 52. If you pay fortnightly divide the excess by 26. If you pay monthly divide the excess by 12 (ignore cents in the result). Step 3: Divide the amount calculated at step 2 by two (ignore cents in the result). Step 4: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 3. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Examples Case B(i): Capped defined benefit income stream where the annual entitlement is under the Cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising of: • a tax-free component of $200 • a taxable component - taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $100,000. As Courtney is over 60 years old and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $100,000 for the income year, no withholding is required. Case B (ii): Capped defined benefit income stream annual entitlement exceeds the Cap Example 1 Bill, 63, receives a fortnightly capped defined benefit income stream of $5,550 comprising of: • a tax-free component of $550 • a taxable component - taxed element of $5,000. Bill is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap Step 1 The annual equivalent of Bill's fortnightly capped defined benefit income stream ($144,300) is greater than the defined benefit income cap of $100,000. Withholding applies to 50% of the amount over the Cap. Go to step 2. Step 2 Calculate the fortnightly equivalent of the amount in excess of the Cap. $144,300 - $100,000 = $44,300 Bill is paid fortnightly, therefore: $44,300/ 26 = $1,703 (ignoring cents) Step 3 Divide the amount calculated at step 2 by two. $1,703/ 2 = $851 (ignoring cents) Step 4 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 3. As Bill has claimed the tax -free threshold the withholding amount is $28. Case B(i): Capped defined benefit income stream where the annual entitlement is under the Cap Courtney, 61, receives a fortnightly capped defined benefit income stream of $2,000 comprising of: • a tax-free component of $200 • a taxable component - taxed element of $1,800. Courtney is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap. The annual equivalent of Courtney's fortnightly super income stream ($52,000) is less than the defined benefit income cap of $100,000. As Courtney is over 60 years old and her capped defined benefit income stream is comprised wholly of a taxed element and tax-free component of less than $100,000 for the income year, no withholding is required. • a tax-free component of $200 • a taxable component - taxed element of $1,800. Case B (ii): Capped defined benefit income stream annual entitlement exceeds the Cap Example 1 Bill, 63, receives a fortnightly capped defined benefit income stream of $5,550 comprising of: • a tax-free component of $550 • a taxable component - taxed element of $5,000. Bill is entitled to the full defined benefit income cap amount of $100,000 as there are no factors present that reduce this cap Step 1 The annual equivalent of Bill's fortnightly capped defined benefit income stream ($144,300) is greater than the defined benefit income cap of $100,000. Withholding applies to 50% of the amount over the Cap. Go to step 2. Step 2 Calculate the fortnightly equivalent of the amount in excess of the Cap. $144,300 - $100,000 = $44,300 Bill is paid fortnightly, therefore: $44,300/ 26 = $1,703 (ignoring cents) Step 3 Divide the amount calculated at step 2 by two. $1,703/ 2 = $851 (ignoring cents) Step 4 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 3. As Bill has claimed the tax -free threshold the withholding amount is $28. • a tax-free component of $550 • a taxable component - taxed element of $5,000. Part C: Payee 60 years old or over -untaxed element Use this part where the payee is 60 years old or over and their capped defined benefit income stream is made up of a taxable component - untaxed element only, or their total capped defined benefit income stream is less than the Cap and they have an untaxed element. Withholding steps Step 1: Convert the income stream you received this period to an annualised amount. Use the following table to work out the amount of withholding and tax offset that applies. Income Stream Components Sum of components Withholding/Tax Offset applies to the following amount(s) Tax-Free Taxed Untaxed No No Yes Equal to or greater than the Cap Withholding applies to the Untaxed Element and Tax Offset is capped at $10,000. Yes Yes Yes Less than the Cap Withholding applies to the Untaxed Element only and Tax Offset is calculated at 10% of the untaxed element. Step 2: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to this pay period's taxable component - untaxed element. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 2. Step 3: Determine the tax offset If the untaxed element is less than the cap then: Tax Offset = Untaxed element x10% Tax Offset = Untaxed element x10% If the untaxed element is greater than the Cap then the tax offset is capped at $10,000. Step 4: Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Example This example uses the PAYG withholding tax tables that apply from 1 July 2017. Case C: Capped defined benefit income stream comprised of a taxable component - untaxed element only Vera, 68, receives a weekly super income stream of $2,000 comprised only of a taxable component - untaxed element. Step 1 Withholding applies to Vera's taxable component - untaxed element. The annual equivalent of Vera's weekly super income stream ($2,000 x 52 = $104,000) is greater than the defined benefit income cap of $100,000. Therefore, Vera's tax offset is capped at $10,000 for the income year. Step 2 Using the Weekly tax table , the withholding amount relevant to the taxable component - untaxed element for $2,000 is $543 (Vera has claimed the tax-free threshold). Step 3 As Vera is over 60 years old she is eligible for a 10% tax offset of the untaxed element. Tax offset = Untaxed element x 10% = $2,000 x 10% = $200 The tax offset amount is capped at $10,000. This weekly offset amount exceeds this cap ($200 x 52 = $10,400). Therefore, the tax offset is reduced to the weekly equivalent of the $10,000 annual cap amount. Weekly tax offset = $10,000 / 52 = $192 (ignore cents) Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Amount to withhold = withholding amount - tax offset = $543 - $192 = $351 Example This example uses the PAYG withholding tax tables that apply from 1 July 2017. Case C: Capped defined benefit income stream comprised of a taxable component - untaxed element only Vera, 68, receives a weekly super income stream of $2,000 comprised only of a taxable component - untaxed element. Step 1 Withholding applies to Vera's taxable component - untaxed element. The annual equivalent of Vera's weekly super income stream ($2,000 x 52 = $104,000) is greater than the defined benefit income cap of $100,000. Therefore, Vera's tax offset is capped at $10,000 for the income year. Step 2 Using the Weekly tax table , the withholding amount relevant to the taxable component - untaxed element for $2,000 is $543 (Vera has claimed the tax-free threshold). Step 3 As Vera is over 60 years old she is eligible for a 10% tax offset of the untaxed element. Tax offset = Untaxed element x 10% = $2,000 x 10% = $200 The tax offset amount is capped at $10,000. This weekly offset amount exceeds this cap ($200 x 52 = $10,400). Therefore, the tax offset is reduced to the weekly equivalent of the $10,000 annual cap amount. Weekly tax offset = $10,000 / 52 = $192 (ignore cents) Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Amount to withhold = withholding amount - tax offset = $543 - $192 = $351 Part D: Payee 60 years old or over - income stream contains all components Use this part where the payee is 60 years old or over and receives a capped defined benefit income stream for the full income year which includes a mixture of all of the following components: • Taxable component - taxed element • Taxable component - untaxed element • Tax-free component • Taxable component - taxed element • Taxable component - untaxed element • Tax-free component Withholding steps Work out the amount subject to withholding Step 1: Convert the income stream you received this period to an annualised amount. Then add together all the components that make up the income stream to determine whether you go to step 2 or part C. Income Stream Components Sum of components Next step Tax-Free Taxed Untaxed Yes Yes Yes Equal to or greater than the Cap Go to step 2 Yes Yes Yes Less than the Cap Go to part C (untaxed component) Step 2: Add the tax-free component and taxed element. Subtract the cap from this amount. Step 3: Calculate the weekly, fortnightly or monthly equivalent of the amount at step 2. For example, if you pay the payee weekly divide the excess by 52. If you pay fortnightly divide the excess by 26. If you pay monthly divide the excess by 12 (ignore cents in the result). Step 4: Divide the amount calculated at step 3 by two (ignore cents in the result). The result is the amount subject to withholding. Step 5: Calculate the weekly, fortnightly or monthly equivalent of the untaxed element and add this to the amount calculated at step 4. Step 6: Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 5. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Calculate the tax offset applicable Step 7: Determine any entitlement to the tax offset. If the amount from step two is equal or greater than the cap then the payee is not entitled to a tax offset. If the amount at step 2 is less than the cap, the payee is entitled to a tax offset. Apply 10% to this amount. The result is an annual tax offset amount. Calculate the weekly, fortnightly or monthly equivalent of this annual tax offset amount at step 2. For example, if you pay the payee weekly divide the amount by 52. If you pay fortnightly divide the amount by 26. If you pay monthly divide the amount by 12 (ignore cents in the result). Work out the amount to withhold Step 8: Subtract the tax offset per payment (step 7) from the withholding amount (step 6). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset Examples These examples use the PAYG withholding tax tables that apply from 1 July 2017. Case D: Payee is over 60 years old, and receives all elements of a capped defined benefit income stream Example 1 Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of: • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 - $100,000 = $50,000 Step 3 Calculate the weekly equivalent of the amount in excess of $100,000 calculated at step 2. $50,000/ 52 = $961 (ignore cents) Step 4 Divide the amount calculated at step 3 by two. $961/ 2 = $480 (ignore cents) Step 5 Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000/52) and add it to the amount calculated at step 4 ($480). $1,192 + $480 = $1,672 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $415. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $100,000 she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $415 - 0 Total amount to withhold is $415. Example 2 Fred, 68, receives a capped defined benefit income stream for the full financial year of $115,000 comprising of: • taxable component - taxed element $82,000 • taxable component - untaxed element $23,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $82,000 + $23,000 + $10,000 = $115,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 Cap from the result. Sum of tax-free component and taxed element. $10,000 + $82,000 = $92,000 Amount in excess of cap. $92,000 - $100,000 = - $8,000 As $92,000 is less than $100,000 there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $884 (i.e. fortnightly equivalent of $23,000) to the amount calculated at step 4 (Nil). $884 + Nil = $884 Step 6 Using the Fortnightly tax table , the withholding amount relevant to the amount calculated in step 5 is $38. Calculate the tax offset applicable Step 7 As Fred's tax-free component and taxed element is less than the $100,000 Cap then he is entitled to a tax offset limited to the amount up to the Cap. Tax offset = ($100,000 - amount at step 1) x10% ($100,000 - $92,000) x 10% = $800 The tax offset amount is capped at $800. As Fred is being paid on a fortnightly basis divide the offset by 26. $800/ 26 = $30 (ignore cents). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $38 - $30 Total amount to withhold is $8. Example 3 Bob, 70, receives a capped defined benefit income stream for the full financial year of $210,000 comprising of: • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 Cap from this amount. $30,000 + $0 = $30,000 30,000 - $100,000 = -$70,000 As $30,000 is less than the $100,000 Cap there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $3,461 (i.e. weekly equivalent of $180,000) to the amount calculated at step 4 (Nil). $3,461 + Nil = $3,461 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $1,113. Calculate the tax offset applicable Step 7 As Bob's tax-free component is less than the $100,000 Cap then he is entitled to a tax offset limited to the amount up to the Cap. Tax offset = ($100,000 - amount at step 2) x 10% ($100,000 - $30,000) x 10% = $7,000 The tax offset amount is capped at $7,000 As Bob is paid weekly divide the offset by 52. $7,000/52 = $134 (ignore cents) Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $1,113 - $134 Total amount to withhold is $979 Example 1 Nancy, 75, receives a capped defined benefit income stream for the financial year of $212,000 comprising of: • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Nancy is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $120,000 + $62,000 + $30,000 = $212,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 cap from this amount. Sum of tax-free component and taxed element $120,000 + $30,000 = $150,000 Amount in excess of cap $150,000 - $100,000 = $50,000 Step 3 Calculate the weekly equivalent of the amount in excess of $100,000 calculated at step 2. $50,000/ 52 = $961 (ignore cents) Step 4 Divide the amount calculated at step 3 by two. $961/ 2 = $480 (ignore cents) Step 5 Calculate the weekly equivalent of the untaxed element of the taxable component $1,192 ($62,000/52) and add it to the amount calculated at step 4 ($480). $1,192 + $480 = $1,672 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $415. Calculate the tax offset applicable Step 7 Determine any entitlement to the tax offset. As the sum of Nancy's taxed element and tax-free component is over $100,000 she is no longer eligible for a tax offset for the untaxed element. Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $415 - 0 Total amount to withhold is $415. • taxable component - taxed element $120,000 • taxable component - untaxed element $62,000 • tax-free component $30,000. Example 2 Fred, 68, receives a capped defined benefit income stream for the full financial year of $115,000 comprising of: • taxable component - taxed element $82,000 • taxable component - untaxed element $23,000 • tax-free component $10,000. Fred is paid fortnightly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $82,000 + $23,000 + $10,000 = $115,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 Cap from the result. Sum of tax-free component and taxed element. $10,000 + $82,000 = $92,000 Amount in excess of cap. $92,000 - $100,000 = - $8,000 As $92,000 is less than $100,000 there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $884 (i.e. fortnightly equivalent of $23,000) to the amount calculated at step 4 (Nil). $884 + Nil = $884 Step 6 Using the Fortnightly tax table , the withholding amount relevant to the amount calculated in step 5 is $38. Calculate the tax offset applicable Step 7 As Fred's tax-free component and taxed element is less than the $100,000 Cap then he is entitled to a tax offset limited to the amount up to the Cap. Tax offset = ($100,000 - amount at step 1) x10% ($100,000 - $92,000) x 10% = $800 The tax offset amount is capped at $800. As Fred is being paid on a fortnightly basis divide the offset by 26. $800/ 26 = $30 (ignore cents). Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $38 - $30 Total amount to withhold is $8. • taxable component - taxed element $82,000 • taxable component - untaxed element $23,000 • tax-free component $10,000. Example 3 Bob, 70, receives a capped defined benefit income stream for the full financial year of $210,000 comprising of: • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Bob is paid weekly and claims the tax-free threshold. Work out the amount subject to withholding Step 1 Add together all the components. $0 + $180,000 + $30,000 = $210,000 As the sum is over the $100,000 Cap, proceed to step 2. Step 2 Add together the tax-free component and taxed element. Subtract the $100,000 Cap from this amount. $30,000 + $0 = $30,000 30,000 - $100,000 = -$70,000 As $30,000 is less than the $100,000 Cap there is no excess amount. Step 3 & Step 4 These steps are not necessary as no excess amount was calculated at step 2. Step 5 Add the untaxed element of the taxable component $3,461 (i.e. weekly equivalent of $180,000) to the amount calculated at step 4 (Nil). $3,461 + Nil = $3,461 Step 6 Using the Weekly tax table , the withholding amount relevant to the amount calculated in step 5 is $1,113. Calculate the tax offset applicable Step 7 As Bob's tax-free component is less than the $100,000 Cap then he is entitled to a tax offset limited to the amount up to the Cap. Tax offset = ($100,000 - amount at step 2) x 10% ($100,000 - $30,000) x 10% = $7,000 The tax offset amount is capped at $7,000 As Bob is paid weekly divide the offset by 52. $7,000/52 = $134 (ignore cents) Work out the amount to withhold Step 8 Amount to withhold = withholding amount (step 6) - tax offset (step 7) = $1,113 - $134 Total amount to withhold is $979 • taxable component - taxed element $0 • taxable component - untaxed element $180,000 • tax-free component - $30,000. Part E: Reduction in general defined benefit income cap Use this part when a reduction in the general defined benefit income cap is required to be calculated due to one of the following circumstances: • where the payee turns 60 years old during the financial year • where the payee starts an income stream part way through a financial year • where the payee starts a reversionary income stream and the payee was under 60 years old and the deceased was over 60 years old. If any of the above applies the following formula is used to calculate the revised cap: [General defined benefit cap x (1 + number of days remaining in the financial year)] Number of days in financial year • where the payee turns 60 years old during the financial year • where the payee starts an income stream part way through a financial year • where the payee starts a reversionary income stream and the payee was under 60 years old and the deceased was over 60 years old. If any of the above applies the following formula is used to calculate the revised cap: [General defined benefit cap x (1 + number of days remaining in the financial year)] Number of days in financial year [General defined benefit cap x (1 + number of days remaining in the financial year)] Number of days in financial year Turning 60 during the financial year Where a payee is in receipt of a capped defined benefit income stream prior to turning 60, use part A to calculate the withholding amount applicable for that period. For the income they receive from the day they turn 60, use the appropriate part of this schedule however their Cap is prorated accordingly. Case E (i): Turning 60 during the financial year - Reduced cap amount On 1 July 2017 Chris was 59 years old receiving a capped defined benefit income stream. Chris turns 60 on 3 December 2017. Chris's income stream paid to him prior to turning 60 will be taxed according to part A, the taxation consequences change when he turns 60 and therefore he will be subject to a different tax treatment. Chris's reduced defined benefit income cap for the 2017/18 financial year is worked out as follows: = $100,000 x (1 day turning 60 + number of days over 60/ Total number of days in financial year) = $100,000 x (1+210)/365 = $100,000 x (211/365) = $57,808.21 Chris's reduced defined benefit income cap is $57,809 (round up to nearest dollar) Note: You will need to provide a PAYG payment summary - superannuation income stream for payments made to the payee before turning 60 and a separate payment summary for payments made to the payee after turning 60. Case E (ii): Turning 60 during the financial year - Reduced cap amount and withholding calculation On 1 July 2017 Loraine was 59 years old receiving a capped defined benefit income stream. Loraine turns 60 on 12 September 2017. Up until Loraine's' 60th birthday, withholding is calculated using the steps from part A. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 made up of the following: • a tax-free component of $400 • a taxable component - taxed element of $4,800. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when she turns 60 and therefore she will be subject to a different tax treatment. Loraine's reduced defined benefit income cap for the 2017/18 financial year is worked out as follows: = $100,000 x (1+291)/365) = $100,000 x (292/365) = $100,000 x 0.80 Loraine's reduced defined benefit income cap is $80,000. The annual equivalent of Loraine's fortnightly super income stream ($135,200) is greater than the reduced defined benefit income cap of $80,000. Step 1 Calculate the fortnightly equivalent of the amount in excess of $80,000. $135,200 - $80,000 = $55,200 Loraine is paid fortnightly, therefore: $55,200/ 26 = $2,123 (ignoring cents) Step 2 Divide the amount calculated at step 1 by two. $2,123/ 2 = $1,062 (rounded to the nearest dollar) Step 3 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 2. As Loraine has claimed the tax-free threshold the withholding amount is $88. Case E (i): Turning 60 during the financial year - Reduced cap amount On 1 July 2017 Chris was 59 years old receiving a capped defined benefit income stream. Chris turns 60 on 3 December 2017. Chris's income stream paid to him prior to turning 60 will be taxed according to part A, the taxation consequences change when he turns 60 and therefore he will be subject to a different tax treatment. Chris's reduced defined benefit income cap for the 2017/18 financial year is worked out as follows: = $100,000 x (1 day turning 60 + number of days over 60/ Total number of days in financial year) = $100,000 x (1+210)/365 = $100,000 x (211/365) = $57,808.21 Chris's reduced defined benefit income cap is $57,809 (round up to nearest dollar) Note: You will need to provide a PAYG payment summary - superannuation income stream for payments made to the payee before turning 60 and a separate payment summary for payments made to the payee after turning 60. Case E (ii): Turning 60 during the financial year - Reduced cap amount and withholding calculation On 1 July 2017 Loraine was 59 years old receiving a capped defined benefit income stream. Loraine turns 60 on 12 September 2017. Up until Loraine's' 60th birthday, withholding is calculated using the steps from part A. To calculate withholding on any payment made on or after Loraine's birthday, apply the steps outlined in this example. Loraine receives a fortnightly income stream of $5,200 made up of the following: • a tax-free component of $400 • a taxable component - taxed element of $4,800. Loraine's income stream paid to her prior to turning 60 will be taxed according to part A. The character of this income changes when she turns 60 and therefore she will be subject to a different tax treatment. Loraine's reduced defined benefit income cap for the 2017/18 financial year is worked out as follows: = $100,000 x (1+291)/365) = $100,000 x (292/365) = $100,000 x 0.80 Loraine's reduced defined benefit income cap is $80,000. The annual equivalent of Loraine's fortnightly super income stream ($135,200) is greater than the reduced defined benefit income cap of $80,000. Step 1 Calculate the fortnightly equivalent of the amount in excess of $80,000. $135,200 - $80,000 = $55,200 Loraine is paid fortnightly, therefore: $55,200/ 26 = $2,123 (ignoring cents) Step 2 Divide the amount calculated at step 1 by two. $2,123/ 2 = $1,062 (rounded to the nearest dollar) Step 3 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 2. As Loraine has claimed the tax-free threshold the withholding amount is $88. • a tax-free component of $400 • a taxable component - taxed element of $4,800. Starting an income stream during the financial year Where a payee starts a capped defined benefit income stream during the financial year, their Cap is prorated accordingly. Case E (iii): Starting an income stream during the financial year Sarah is 65 years old and she first starts her capped defined benefit income stream on the 1 January 2018. Sarah's reduced defined benefit income cap for the 2017/18 financial year is worked out as follows: = $100,000 x (1+182)/365 = $50,137 Sarah's reduced defined benefit income cap is $50,137. To calculate withholding use this reduced cap when applying the applicable parts of this schedule. Case E (iii): Starting an income stream during the financial year Sarah is 65 years old and she first starts her capped defined benefit income stream on the 1 January 2018. Sarah's reduced defined benefit income cap for the 2017/18 financial year is worked out as follows: = $100,000 x (1+182)/365 = $50,137 Sarah's reduced defined benefit income cap is $50,137. To calculate withholding use this reduced cap when applying the applicable parts of this schedule. Reversionary income where the payee is under 60 years old and the deceased was at least 60 years old Where a payee is under 60 years old and receives reversionary income stream, and the deceased was at least 60 years old, their Cap is prorated accordingly. If the payee is also receiving their own defined benefit income stream, withholding will need to be calculated using the applicable part of this schedule. Case E (iv): Reversionary income where the payee is under 60 years old and the deceased was at least 60 years old Freya, 57, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya receives a PAYG payment summary - superannuation income stream with the amounts and applicable tax offset. Freya's partner died on the 1st of January 2018; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary income stream. As Freya's reversionary income stream was subject to concessional tax treatment, Freya's reversionary income stream is also subject to additional taxation arrangements. As Freya's partner died on the 1st of January 2018 (182days) her defined benefit income cap is reduced from $100,000 to $50,137. This cap is then further reduced by the amount of defined benefit income she received from the date of death of her partner. Freya is paid fortnightly and her own super income for the financial year is $70,000 which comprises of a: • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component - $10,000. Calculate Freya's withholding from her own super income stream Step 1 Add together Freya's Untaxed and Taxed elements, ignoring the tax-free component as she is aged less than 60. This amount is $60,000. Work out fortnightly taxable payments $60,000/26 = $2,307. Use the Fortnightly tax table to calculate withholding = $472. Step 2 Determine the tax offset available for Freya. 15% of $60,000 = $9,000 As Freya is being paid on a fortnightly basis divide the offset by 26. $9,000/26 = $346 (ignore cents). Step 3 Determine withholding from Freya's own income stream. Withholding calculated at step 1 - Tax offset calculated at step 2 $472 - $346 = $126 Calculate Freya's Defined Benefit Cap Freya's defined benefit cap is reduced $100,000 x [(1+182)/365] = $50,137. Freya's reduced cap is $50,137. As Freya has defined benefit income in her own right it is further reduced by the amount of the taxed element and tax-free component that was paid to her from the date her partner died. Reversionary Cap $50,137 - 183/365 x 70,000. Freya's reduced Defined Benefit Cap is now $15,041. Freya's Reversionary income stream comprises of a: • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component - $10,000 Freya's total reversionary income stream payment from 1 January 2018 is $50,000. Reversionary income in excess of the reduced cap of $15,041 is $34,959. Calculate Freya's withholding on her reversionary income stream Step 1 Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 - $15,041 = $-24,959 Freya is paid fortnightly from 1 January 2018, therefore: $24,959/ 13 = $1,919 (ignoring cents) Step 2 Divide the amount calculated at step 1 by two. $1,919/ 2 = $959 (ignoring cents) Step 3 Add the untaxed element fortnightly payments. $10,000/13 = $769 Step 4 Add the amounts calculated at step 2 and step 3 $959 + $769 = $1,728 Step 5 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 4. Freya recognises that she has multiple taxable income streams and therefore has not claimed the tax -free threshold on her reversionary income stream payment, as such the withholding amount on $1,728 is $514. Step 6 As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries - superannuation income stream: (1) PAYG payment summary - superannuation income stream (personal income stream) Applicable dates: 01/07/2017- 30/06/2018 Tax withheld $3,276 Taxable component - taxed element $60,000 Taxable component - untaxed element $0 Tax-free component - $10,000 Tax offset - $9,000 (2) PAYG payment summary - superannuation income stream (reversionary income stream) Applicable dates: 01/01/2018 - 30/06/2018 Tax withheld $6,682 Taxable component - taxed element $30,000 Taxable component - untaxed element $10,000 Tax-free component - $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. The ATO will calculate any entitlement to a tax offset upon assessment. Case E (iv): Reversionary income where the payee is under 60 years old and the deceased was at least 60 years old Freya, 57, receives a defined benefit income stream in her own right, and her income stream is taxed under part A of this schedule. Freya receives a PAYG payment summary - superannuation income stream with the amounts and applicable tax offset. Freya's partner died on the 1st of January 2018; Freya's partner was aged 61 at the time of death and was in receipt of a defined benefit income stream with both tax-free components and taxable components. Freya is now entitled to a reversionary income stream. As Freya's reversionary income stream was subject to concessional tax treatment, Freya's reversionary income stream is also subject to additional taxation arrangements. As Freya's partner died on the 1st of January 2018 (182days) her defined benefit income cap is reduced from $100,000 to $50,137. This cap is then further reduced by the amount of defined benefit income she received from the date of death of her partner. Freya is paid fortnightly and her own super income for the financial year is $70,000 which comprises of a: • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component - $10,000. Calculate Freya's withholding from her own super income stream Step 1 Add together Freya's Untaxed and Taxed elements, ignoring the tax-free component as she is aged less than 60. This amount is $60,000. Work out fortnightly taxable payments $60,000/26 = $2,307. Use the Fortnightly tax table to calculate withholding = $472. Step 2 Determine the tax offset available for Freya. 15% of $60,000 = $9,000 As Freya is being paid on a fortnightly basis divide the offset by 26. $9,000/26 = $346 (ignore cents). Step 3 Determine withholding from Freya's own income stream. Withholding calculated at step 1 - Tax offset calculated at step 2 $472 - $346 = $126 Calculate Freya's Defined Benefit Cap Freya's defined benefit cap is reduced $100,000 x [(1+182)/365] = $50,137. Freya's reduced cap is $50,137. As Freya has defined benefit income in her own right it is further reduced by the amount of the taxed element and tax-free component that was paid to her from the date her partner died. Reversionary Cap $50,137 - 183/365 x 70,000. Freya's reduced Defined Benefit Cap is now $15,041. Freya's Reversionary income stream comprises of a: • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component - $10,000 Freya's total reversionary income stream payment from 1 January 2018 is $50,000. Reversionary income in excess of the reduced cap of $15,041 is $34,959. Calculate Freya's withholding on her reversionary income stream Step 1 Calculate the fortnightly tax-free component and taxed element in excess of the reduced cap. $40,000 - $15,041 = $-24,959 Freya is paid fortnightly from 1 January 2018, therefore: $24,959/ 13 = $1,919 (ignoring cents) Step 2 Divide the amount calculated at step 1 by two. $1,919/ 2 = $959 (ignoring cents) Step 3 Add the untaxed element fortnightly payments. $10,000/13 = $769 Step 4 Add the amounts calculated at step 2 and step 3 $959 + $769 = $1,728 Step 5 Use the Fortnightly tax table to calculate the withholding amount relevant to the amount worked out in step 4. Freya recognises that she has multiple taxable income streams and therefore has not claimed the tax -free threshold on her reversionary income stream payment, as such the withholding amount on $1,728 is $514. Step 6 As the reversionary income stream tax-free and taxed element components totalled more than Freya's reduced defined benefit income cap, she is not entitled to a tax offset. PAYG payment summary reporting Freya will receive two PAYG payment summaries - superannuation income stream: (1) PAYG payment summary - superannuation income stream (personal income stream) Applicable dates: 01/07/2017- 30/06/2018 Tax withheld $3,276 Taxable component - taxed element $60,000 Taxable component - untaxed element $0 Tax-free component - $10,000 Tax offset - $9,000 (2) PAYG payment summary - superannuation income stream (reversionary income stream) Applicable dates: 01/01/2018 - 30/06/2018 Tax withheld $6,682 Taxable component - taxed element $30,000 Taxable component - untaxed element $10,000 Tax-free component - $10,000 As the source of this income stream was from an income stream that was subject to concessional tax treatment, no tax offset should be provided on the payment summary. The ATO will calculate any entitlement to a tax offset upon assessment. • taxable component - taxed element $60,000 • taxable component - untaxed element $0 • tax-free component - $10,000. • taxable component - taxed element $30,000 • taxable component - untaxed element $10,000 • tax-free component - $10,000 Super death benefits Dependants Dependants include all children of the deceased under 18 years old, any spouse of the deceased (including a former spouse and a current or former de facto spouse) and any person with whom the deceased had an interdependency relationship. An interdependency relationship includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. A dependant can also be a person who was financially dependent on the deceased. Before accepting that a person is financially dependent, phone us on 13 10 20. Non-dependants A person who is not a dependant of the deceased is not able to receive a super income stream from the deceased. A super death benefit income stream that was being paid to a non-dependant prior to 1 July 2007 is taxed in the same manner as a super death benefit income stream paid to a dependant. Reversionary income streams A death benefit income stream can either be a reversionary or non-reversionary. A reversionary death benefit income stream is a superannuation income stream that reverts to the reversionary beneficiary automatically upon the member's death, if the death benefit payment is not a reversionary income stream then it is treated the same as if it was the member's income stream. Defined benefit income cap The defined benefit income cap is relevant where the payee is: (a) 60 years or over, or (b) under 60 years of age and a death benefits dependant, where the deceased died at 60 years of age or over. (a) 60 years or over, or (b) under 60 years of age and a death benefits dependant, where the deceased died at 60 years of age or over. The defined benefit income cap applies, if the payee receives one or more superannuation income stream benefits that are 'defined benefit income' to which 'concessional tax treatment' applies. The defined benefit income cap does not have taxation consequences outside of these circumstances. The defined benefit income cap is an annual cap that is reset, and may be reduced, each year. From 1 July 2017, the 'defined benefit income cap' limits the amount of tax-free income the payee can receive from a capped defined benefit income stream (pension or annuity). For the 2017-18 income year, the defined benefit income cap will be $100,000 (the $1.6 million general transfer balance cap divided by 16). For further information refer to LCG 2017/1 . Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1960, they will reach their preservation age of 56 on 1 October 2016. The table below will help with this: Preservation age by date of birth range Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Cap conversion table The full year cap on defined benefit income streams is $100,000 as of 1 July 2017, and is subject to indexation. The cap can also be reduced - see part E. The table below converts the $100,000 cap into the weekly, fortnightly or monthly equivalent. Total income stream Annual amount less than $100,000 Annual amount $100,000 or greater Weekly equivalent $1 to $1,923 $1,924 or greater Fortnightly equivalent $1 to $3,846 $3,847 or greater Monthly equivalent $1 to $8,333 $8,334 or greater Payment summaries You must issue a PAYG payment summary - superannuation income stream to the member for the total of the payments made in the income year. This must be provided by 14 July. This date may be earlier if the member requests it. Payment summaries can also be printed using software that conforms with ATO reporting specifications. See also: • Payment summary information and reporting specifications on our Software developers website • Payment summary information and reporting specifications on our Software developers website For payments made on or after 1 July 2017 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. Using this table This table applies to payments to individuals - including backpackers - who are working in Australia and holds at that time: a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). For all other circumstances you should use the relevant PAYG withholding weekly, fortnightly or monthly tax table. If you employ individuals under the Seasonal Worker Programme , the tax table for working holiday makers does not apply. Find out about: • Working out the withholding amount • Registered employer • Unregistered employer • Using a formula • Table A: Working holiday makers income tax rates • Rounding of withholding amounts • Accounting software • TFN declarations • PAYG withholding publications • Working out the withholding amount • Registered employer • Unregistered employer • Using a formula • Table A: Working holiday makers income tax rates • Rounding of withholding amounts • Accounting software • TFN declarations • PAYG withholding publications Working out the withholding amount To work out the amount you need to withhold, you must: • put the total payments you will make to your employee for the pay period into the Withholding look-up tool (XLSX, 56KB) • use the appropriate column to find the correct amount to withhold - Column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $37,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $37,001 to $87,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $87,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. Example 1: Using the Withholding look-up tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. The employee has provided their TFN on a Tax file number declaration , and the total payments you have made to this employee do not exceed $37,000 for the 2016-17 income year. To work out the correct amount to withhold, put $680 into the Withholding look-up tool (ignore cents). The tool will automatically calculate the withholding result of $102 (Column 2, registered employer and employee has given you a TFN). • put the total payments you will make to your employee for the pay period into the Withholding look-up tool (XLSX, 56KB) • use the appropriate column to find the correct amount to withhold - Column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $37,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $37,001 to $87,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $87,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. - Column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $37,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $37,001 to $87,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $87,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. Example 1: Using the Withholding look-up tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. The employee has provided their TFN on a Tax file number declaration , and the total payments you have made to this employee do not exceed $37,000 for the 2016-17 income year. To work out the correct amount to withhold, put $680 into the Withholding look-up tool (ignore cents). The tool will automatically calculate the withholding result of $102 (Column 2, registered employer and employee has given you a TFN). Registered employer You need to register with us before you employ a working holiday maker. If you are registered, you will be able to withhold at a flat rate of 15% up to $37,000 in total payments made to each individual working holiday maker within an income year. Where total payments exceed $37,000, see Table A below for the applicable withholding rate. Next steps: • WHM registration tool • WHM registration tool Unregistered employer If you have not registered with us to withhold at working holiday maker tax rates, you are required to withhold at foreign resident rates as specified in the tax tables for weekly, fortnightly or monthly payments. Using a formula If you have developed your own payroll software package, you can use the formulas and coefficients outlined below to calculate the withholding amount. The formulas comprise linear equations of the form y = ax , where: • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. Table A: Working holiday makers income tax rates The following tax rates for 2017-18 apply for working holiday makers holding a subclass 417 or 462 visa from 1 July 2017. Table A: Working holiday makers income tax rates for 2017-18 Taxable income Tax rate Value (a) $0-$37,000 15% on each $1 up to $37,000 0.15 $37,001-$87,000 32.5% on each $1 over $37,000 to $87,000 0.325 $87,001-$180,000 37% on each $1 over $87,000 to $180,000 0.37 $180,001 and over 47%* on each $1 over $180,000 0.47 If no TFN is provided you must withhold at 45% on total payments made. If using formulas, the value of 'a' is 0.45. Example 2: Using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. The employee has provided their TFN on a Tax file number declaration, and total payments you have made to this employee for the income year do not exceed $37,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a x x ) = 0.15 x 2825 = 423.75 or $424.00 (rounded to nearest dollar) Example 3: When payments exceed $37,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the month of May 2017 of $3,570.20. The employee has provided their TFN on a Tax file number declaration and the total payments you have made to this employee from January 2017 to April 2017, in the 2016-17 income year, is $38,500. Last month's payment resulted in total payments exceeding $37,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 32.5c for every dollar of earnings over $37,000 (to $87,000) Current pay = $3,570.20 The value of ' a ' in the formula is 0.325. Withholding = 0.325 x 3570 = 1,160.25 or $1,160.00 (rounded to the nearest dollar) Example 2: Using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. The employee has provided their TFN on a Tax file number declaration, and total payments you have made to this employee for the income year do not exceed $37,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a x x ) = 0.15 x 2825 = 423.75 or $424.00 (rounded to nearest dollar) Example 3: When payments exceed $37,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the month of May 2017 of $3,570.20. The employee has provided their TFN on a Tax file number declaration and the total payments you have made to this employee from January 2017 to April 2017, in the 2016-17 income year, is $38,500. Last month's payment resulted in total payments exceeding $37,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 32.5c for every dollar of earnings over $37,000 (to $87,000) Current pay = $3,570.20 The value of ' a ' in the formula is 0.325. Withholding = 0.325 x 3570 = 1,160.25 or $1,160.00 (rounded to the nearest dollar) Rounding of withholding amounts The withholding amounts calculated as a result of applying the above rates and formula are rounded to the nearest dollar. Values ending in 50 cents and higher are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Where withholding is calculated on the top marginal rate of tax or when no TFN is provided, ignore cents in the withholding result. Accounting software Software written in accordance with the formulas in this tax table should be tested for accuracy against the Withholding look-up tool (XLSX, 56KB). The results obtained when using the coefficients in this table may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. TFN declarations Your employee may indicate that they are a working holiday maker in their TFN declaration. Even if they don't, you will need to withhold amounts using the rates shown in Table A (provided they have given you a valid TFN). This applies to: a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). a. Working holiday makers visa (subclass 417), or b. Work and holiday makers visa (subclass 462), or c. Bridging visa permitting the individual to work in Australia if: i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and ii. the Minister administering that Act is still to make a decision in relation to the application; and iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). To confirm the visa status of a working holiday maker, go to the Department of Immigration and Border Protection's Visa Entitlement Verification Online (VEVO) webpage. This is where you can check visa details and conditions. Working holiday makers cannot claim tax offsets. If they have claimed a tax offset on the Tax file number declaration , do not adjust the amount you withhold. If a TFN has not been provided You must withhold 45% from payments to a working holiday maker (ignoring cents), if: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at Question 1 of the Tax file number declaration that they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 45% from any payment you make unless we tell you not to.", "Related_Explanatory_Statements": "OPS 2017/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This instrument repeals legislative instruments: • Taxation Administration Act Withholding Schedules 2016 - F2016L01035, registered on 16 June 2016, and • Taxation Administration Act Withholding Schedules Correction October 2016 - F2016L01506, registered on 27 September 2016", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20172/00001", "Unmatched_Content": "4. Scale 1 and 2 apply whether or not the employee is entitled to any leave loading."}
{"Instrument_Reference": "OPS 2016/4", "Title": "Taxation Administration Act Withholding Schedules 2016 ", "Enabling_Act": "Taxation Administration Act 1953 Section 15-25 of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2016", "Date_of_Issue": "13 June 2016", "Signatory": "Steve Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2016L01035", "Registration_Date": "16 June 2016", "Body": "1. Name of instrument: This determination is the Taxation Administration Act Withholding Schedules 2016 . | 2. Commencement: This instrument commences on 1 July 2016. | 3. Repealing of existing instrument: This instrument repeals legislative instrument Taxation Administration Act Withholding Schedules 2015 - F2015L00944, registered on 25 June 2015. | 4. Purpose: (a) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (b) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy, Temporary Budget Repair levy and amounts of liabilities to the Commonwealth under the Higher Education Support Act 2003 , the Trade Support Loans Act 2014 , the Social Security Act 1991 and the Student Assistance Act 1973 . (c) The withholding schedules in this instrument replace eight schedules included in Legislative Instrument F2016L01035 which was registered on 16 June 2016. This instrument revokes those schedules. | 5. Withholding schedules: Each of the withholding schedules listed in the following table, has effect from the date of commencement of this instrument. Schedule number Quick code number Title Schedule number Quick code number Title 1 45521 Statement of formulas for calculating amounts to be withheld 2 45522 Tax table for individuals employed in the horticultural or shearing industry 3 45523 Tax table for actors, variety artists and other entertainers 5 45524 Tax table for back payments, commissions, bonuses and similar payments 6 45525 Tax table for annuities 7 46069 Tax table for unused leave payments on termination of employment 8 48738 Statement of formulas for calculating HELP, SSL, TSL and SFSS components 9 45527 Tax table for seniors and pensioners 11 48968 Tax table for employment termination payments 12 48969 Tax table for superannuation lump sums 13 48970 Tax table for superannuation income streams For payments made on or after 1 July 2016 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. Using this schedule If you develop your own payroll software package, this schedule provides the formulas that you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis. To assist employers who do not have a payroll software package our website makes available: • a tax withheld calculator , and • tax tables which are based on the formulas in this schedule. • a tax withheld calculator , and • tax tables which are based on the formulas in this schedule. Payments covered include: • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). Get it done You can download a printable version of Statement of formulas for calculating amounts to be withheld (NAT 1004, 586KB) in Portable Document Format (PDF). Coefficients for calculation of amounts to be withheld (withholding amounts) from weekly payments Where the tax-free threshold is not claimed in Tax file number declaration - Scale 1 Weekly earnings (x) less than $ a b 45 0.1900 0.1900 361 0.2321 2.18961 932 0.3477 43.6900 1,188 0.3450 41.1734 3,111 0.3900 94.6542 3,111 & over 0.4900 405.8080 Where the employee claimed the tax-free threshold in Tax file number declaration - Scale 2 Weekly earnings (x) less than $ a b 355 - - 395 0.1900 67.4635 493 0.2900 106.9673 711 0.2100 67.4642 1,282 0.3477 165.4431 1,538 0.3450 161.9815 3,461 0.3900 231.2123 3,461 & over 0.4900 577.3662 Foreign residents - Scale 3 Weekly earnings (x) less than $ a b 1,538 0.3250 0.3250 3,461 0.3700 69.2308 3,461 & over 0.4700 415.3846 Where a tax file number (TFN) was not provided by employee - Scale 4 Earnings Tax rate Resident $1 & over 0.4900 Foreign resident $1 & over 0.4700 Where the employee claimed the FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1,282 0.3277 165.4423 1,538 0.3250 161.9808 3,461 0.3700 231.2115 3,461 & over 0.4700 577.3654 Where the employee claimed the HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 Weekly earnings (x) less than $ a b 355 - - 660 0.1900 67.4635 711 0.2400 100.5087 826 0.3777 198.4875 1,282 0.3377 165.4429 1,538 0.3350 161.9813 3,461 0.3800 231.2121 3,461 & over 0.4800 577.3660 Notes 1. If you have 27 fortnightly, or 53 weekly pays in a financial year, refer to withholding additional amounts from employee earnings. | 2. Scales 1, 2, 3, 5 and 6 may be applied only where employees have provided their TFN.: 3. For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result. | 6. All scales include the Temporary Budget Repair Levy.: 7. Scale 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for residents only. 8. For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $20,542 ($395 per week) or less. Where the taxable income exceeds $20,542 but is less than $25,677 ($493 per week), the levy is shaded in at the rate of 10% of the excess over $20,542. Where a person's taxable income is $25,677 ($493 per week) or more, Medicare is levied at the rate of 2% of total taxable income. 9. The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows: Medicare levy parameters Scale 2 Scale 6 Weekly earnings threshold 395 660 Weekly earnings shade-in threshold 493 826 Medicare levy family threshold 34,367 34,367 Weekly family threshold divisor 52 52 Additional child 3,156 3,156 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 395.0400 660.9000 Medicare levy 0.0200 0.0100 About this schedule Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table, can be calculated using the formulas and coefficients contained in this schedule. Separate formulas apply to: • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. Find out more • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to Tax offsets and Medicare levy adjustments. For sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments, see Withholding amounts and Medicare levy adjustments. Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table. This applies if earnings exceed $3,275 weekly or $6,550 fortnightly. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Use these rounding rules across all scales except scale 4 (where employee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated. When there are 53 pays in a financial year In some years, you may have 53 pays instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. You should let your employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amount in the table below. Weekly earnings $ Additional withholding $ 725 to 1,524 3 1,525 to 3,449 4 3,450 and over 10 When there are 27 pays in a financial year In some years, you may have 27 pays instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. You should let employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amounts in the table below. Fortnightly earnings $ Additional withholding $ 1,400 to 3,049 12 3,050 to 6,799 17 6,800 and over 42 Working out the weekly earnings The method of working out the weekly earnings (x) for the purpose of applying the formulas is as follows: Example Weekly income $367.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $377.00 Add 99 cents $ 0.99 Weekly earnings $377.99 Example Weekly income $367.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $377.00 Add 99 cents $ 0.99 Weekly earnings $377.99 Calculating withholding fortnightly, monthly or quarterly amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. Tax offsets The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows: • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. Medicare levy adjustment A Medicare levy adjustment is not allowed where withholding amounts have been calculated using scales 1, 3, 4 or 5. The amount obtained using scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable. When an employee is entitled to an adjustment An employee who has lodged both a completed Withholding declaration and a Medicare levy variation declaration (NAT 0929), may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following: • $395 or more where scale 2 is applied • $660 or more where scale 6 is applied. • $395 or more where scale 2 is applied • $660 or more where scale 6 is applied. To claim the adjustment, the employee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration. Calculating the Medicare levy adjustment To calculate the Medicare levy adjustment, your software package will need to be able to distinguish those employees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration. Where employees have answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration. You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for employees with weekly earnings of one of the following: • $493 or more where scale 2 is applied • $826 or more where scale 6 is applied. • $493 or more where scale 2 is applied • $826 or more where scale 6 is applied. Values used in the calculations may be regarded as variables. Weekly family threshold (WFT) Where scale 2 or scale 6 is applied Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: - WFT = $660.90 (34,367 ÷ 52) (rounded to the nearest cent). - WFT = $660.90 (34,367 ÷ 52) (rounded to the nearest cent). Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 3,156 and add the result to 34,367 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,156 × 2] + 34,367) ÷ 52 WFT = 782.2885 or $782.29 (rounded to the nearest cent) a. multiply the number of children shown at question 12 by 3,156 and add the result to 34,367 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,156 × 2] + 34,367) ÷ 52 WFT = 782.2885 or $782.29 (rounded to the nearest cent) Shading Out Point (SOP) The SOP relative to an employee's WFT is calculated as follows: Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result. Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,156 × 6] + 34,367) ÷ 52 WFT = 1,025.0577 or $1,025.06 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,025.06 × 0.1) ÷ 0.0800 SOP = 1,281.3250 or $1,281 (ignoring cents) Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,156 × 6] + 34,367) ÷ 52 WFT = 1,025.0577 or $1,025.06 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,025.06 × 0.1) ÷ 0.0800 SOP = 1,281.3250 or $1,281 (ignoring cents) Weekly Levy Adjustment (WLA) Where scale 2 is applied Where weekly earnings are $395 or more but less than the SOP, the WLA is derived by applying the weekly earnings ( x ) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas: 1. If x is less than $493, WLA = ( x - 395.04) × 0.1 2. If x is $493 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) 1. If x is less than $493, WLA = ( x - 395.04) × 0.1 2. If x is $493 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) Where scale 6 is applied Where weekly earnings are $660 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas: 1. If x is less than $826, WLA = (x - 660.90) × 0.05 2. If x is $826 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT 0.0100) - ([x - WFT] × 0.0400) 1. If x is less than $826, WLA = (x - 660.90) × 0.05 2. If x is $826 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT 0.0100) - ([x - WFT] × 0.0400) In each case WLA should be rounded to the nearest dollar. Values ending in 50 cents should be rounded to the next higher dollar. Examples Example 1 Employee's weekly earnings are $405.33 and scale 2 is applied. x = 405.99 As x is less than $493, WLA is calculated using formula (1): WLA = (405.99 - 395.04) × 0.1 = 1.0950 or $1.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $835.47 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 835.99 WFT = ([3,156 × 3] + 34,367) ÷ 52 = 842.9808 or $842.98 (rounded to the nearest cent) As x is greater than $826 and less than WFT, WLA is calculated using formula (2): WLA = 835.99 × 0.01 = 8.3599 or $8.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 982.99 WFT = ([3,156 × 4] + 34,367) ÷ 52 = 903.6731 or $903.67 (rounded to the nearest cent). SOP = (903.67 × 0.1) ÷ 0.08 = 1,129.5875 or $1,129 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (903.67 × 0.020) - ([982.99 - 903.67] × 0.0800) = 11.7278 or $12.00 (rounded to the nearest dollar) Example 1 Employee's weekly earnings are $405.33 and scale 2 is applied. x = 405.99 As x is less than $493, WLA is calculated using formula (1): WLA = (405.99 - 395.04) × 0.1 = 1.0950 or $1.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $835.47 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 835.99 WFT = ([3,156 × 3] + 34,367) ÷ 52 = 842.9808 or $842.98 (rounded to the nearest cent) As x is greater than $826 and less than WFT, WLA is calculated using formula (2): WLA = 835.99 × 0.01 = 8.3599 or $8.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 982.99 WFT = ([3,156 × 4] + 34,367) ÷ 52 = 903.6731 or $903.67 (rounded to the nearest cent). SOP = (903.67 × 0.1) ÷ 0.08 = 1,129.5875 or $1,129 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (903.67 × 0.020) - ([982.99 - 903.67] × 0.0800) = 11.7278 or $12.00 (rounded to the nearest dollar) Fortnightly levy adjustment Multiply rounded weekly levy adjustment by two. Example Employee's fortnightly earnings are $1,495.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,495.52 ÷ 2 = $747.76 x = 747.99 WFT = ([3,156 × 1] +34,367) ÷ 52 = 721.5962 or $721.60 (rounded to the nearest cent). SOP = (721.60 × 0.1) ÷ 0.08 = 902.0000 or $902 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (721.60 × 0.020) - ([747.99 - 721.60] × 0.0800) = 12.3208 or $12.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $24.00 ($12.00 x 2) Example Employee's fortnightly earnings are $1,495.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,495.52 ÷ 2 = $747.76 x = 747.99 WFT = ([3,156 × 1] +34,367) ÷ 52 = 721.5962 or $721.60 (rounded to the nearest cent). SOP = (721.60 × 0.1) ÷ 0.08 = 902.0000 or $902 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (721.60 × 0.020) - ([747.99 - 721.60] × 0.0800) = 12.3208 or $12.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $24.00 ($12.00 x 2) Monthly levy adjustment Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar. Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $660.90 As x is greater than $493 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $660.90 As x is greater than $493 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Quarterly levy adjustment Multiply rounded weekly levy adjustment by 13 General examples Example 1 Employee's weekly earnings are $975.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 975.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 975.99) - 165.4435 = 173.9086 or $174.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($964.37) and less than the SOP ($1,205) appropriate to employee with five children. Formula (3) applies. = (964.37 × 0.0200) - ([975.99 - 964.37] × 0.0800) = 19.2874 - 0.9296 = 18.3578 or $18.00 (rounded to nearest dollar) Net weekly withholding amount $174.00 - $18.00 = $156.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 67.4635 = 38.1746 or $38.00 (rounded to nearest dollar) Fortnightly withholding amount $38.00 × 2 = $76.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $76.00 - $63.00 = $13.00. Example 3 Employee's monthly earnings are $3,940.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $902 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($3,940.33 + 0.01) × 3 ÷ 13 = 909.3092 or $909 (ignore cents) x = 909.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 909.99) - 165.4431 = 150.9604 or $151.00 (rounded to nearest dollar) Monthly withholding amount $151.00 × 13 ÷ 3 = $654.33 or $654 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $654.00 - $113.00 = $541.00 Example 1 Employee's weekly earnings are $975.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 975.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 975.99) - 165.4435 = 173.9086 or $174.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($964.37) and less than the SOP ($1,205) appropriate to employee with five children. Formula (3) applies. = (964.37 × 0.0200) - ([975.99 - 964.37] × 0.0800) = 19.2874 - 0.9296 = 18.3578 or $18.00 (rounded to nearest dollar) Net weekly withholding amount $174.00 - $18.00 = $156.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 67.4635 = 38.1746 or $38.00 (rounded to nearest dollar) Fortnightly withholding amount $38.00 × 2 = $76.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $76.00 - $63.00 = $13.00. Example 3 Employee's monthly earnings are $3,940.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $902 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($3,940.33 + 0.01) × 3 ÷ 13 = 909.3092 or $909 (ignore cents) x = 909.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 909.99) - 165.4431 = 150.9604 or $151.00 (rounded to nearest dollar) Monthly withholding amount $151.00 × 13 ÷ 3 = $654.33 or $654 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $654.00 - $113.00 = $541.00 Calculating withholding amounts for payments made on a daily or casual basis The withholding amounts shown in the Tax table for daily and casual workers (NAT 1024) can be expressed in a mathematical form, using the formulas and coefficients provided. To work out withholding amounts using the formulas: 4. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 5. Calculate the weekly amount by applying the coefficients at: - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. 6. Round the result to the nearest dollar. 7. Divide this amount by five to convert it to the daily equivalent. 8. Round the daily withholding amount to the nearest dollar. 4. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 5. Calculate the weekly amount by applying the coefficients at: - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. 6. Round the result to the nearest dollar. 7. Divide this amount by five to convert it to the daily equivalent. 8. Round the daily withholding amount to the nearest dollar. - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. Where the employee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Tax table for seniors and pensioners (NAT 4466) Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided. The results obtained when using the coefficients in this schedule may differ slightly from the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Sample data Weekly withholding amounts Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 44 8.00 - 14.00 - - 45 9.00 - 15.00 - - 116 25.00 - 38.00 - - 117 25.00 - 38.00 - - 249 56.00 - 81.00 - - 250 56.00 - 81.00 - - 354 80.00 - 115.00 - - 355 81.00 - 115.00 - - 360 82.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 394 94.00 8.00 128.00 8.00 8.00 395 94.00 8.00 128.00 8.00 8.00 492 128.00 36.00 160.00 26.00 26.00 493 128.00 36.00 160.00 26.00 26.00 659 186.00 71.00 214.00 58.00 58.00 660 186.00 71.00 214.00 58.00 58.00 710 204.00 82.00 231.00 68.00 70.00 711 204.00 82.00 231.00 68.00 70.00 825 244.00 122.00 268.00 105.00 113.00 826 244.00 122.00 268.00 106.00 114.00 931 280.00 159.00 303.00 140.00 149.00 932 281.00 159.00 303.00 140.00 150.00 1187 369.00 248.00 386.00 224.00 236.00 1188 369.00 248.00 386.00 224.00 236.00 1281 405.00 280.00 416.00 255.00 267.00 1282 406.00 281.00 417.00 255.00 268.00 1537 505.00 369.00 500.00 338.00 353.00 1538 506.00 369.00 500.00 338.00 354.00 1844 625.00 488.00 613.00 451.00 470.00 1845 625.00 489.00 614.00 452.00 470.00 2119 732.00 596.00 715.00 553.00 574.00 2120 733.00 596.00 716.00 554.00 575.00 2490 877.00 740.00 852.00 690.00 715.00 2491 877.00 741.00 853.00 691.00 716.00 2652 940.00 803.00 912.00 750.00 777.00 2653 940.00 804.00 913.00 751.00 777.00 2736 973.00 836.00 943.00 781.00 809.00 2737 973.00 837.00 944.00 782.00 809.00 2898 1036.00 899.00 1003.00 841.00 870.00 2899 1036.00 900.00 1004.00 842.00 871.00 2913 1042.00 905.00 1009.00 847.00 876.00 2914 1042.00 906.00 1009.00 847.00 876.00 3110 1119.00 982.00 1082.00 920.00 951.00 3111 1119.00 982.00 1082.00 920.00 951.00 3460 1290.00 1119.00 1211.00 1049.00 1084.00 3461 1291.00 1119.00 1212.00 1050.00 1084.00 Fortnightly withholding amounts Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 88 16.00 - 28.00 - - 90 18.00 - 30.00 - - 232 50.00 - 76.00 - - 234 50.00 - 76.00 - - 498 112.00 - 162.00 - - 500 112.00 - 162.00 - - 708 160.00 - 230.00 - - 710 162.00 - 230.00 - - 720 164.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 788 188.00 16.00 256.00 16.00 16.00 790 188.00 16.00 256.00 16.00 16.00 984 256.00 72.00 320.00 52.00 52.00 986 256.00 72.00 320.00 52.00 52.00 1318 372.00 142.00 428.00 116.00 116.00 1320 372.00 142.00 428.00 116.00 116.00 1420 408.00 164.00 462.00 136.00 140.00 1422 408.00 164.00 462.00 136.00 140.00 1650 488.00 244.00 536.00 210.00 226.00 1652 488.00 244.00 536.00 212.00 228.00 1862 560.00 318.00 606.00 280.00 298.00 1864 562.00 318.00 606.00 280.00 300.00 2374 738.00 496.00 772.00 448.00 472.00 2376 738.00 496.00 772.00 448.00 472.00 2562 810.00 560.00 832.00 510.00 534.00 2564 812.00 562.00 834.00 510.00 536.00 3074 1010.00 738.00 1000.00 676.00 706.00 3076 1012.00 738.00 1000.00 676.00 708.00 3688 1250.00 976.00 1226.00 902.00 940.00 3690 1250.00 978.00 1228.00 904.00 940.00 4238 1464.00 1192.00 1430.00 1106.00 1148.00 4240 1466.00 1192.00 1432.00 1108.00 1150.00 4980 1754.00 1480.00 1704.00 1380.00 1430.00 4982 1754.00 1482.00 1706.00 1382.00 1432.00 5304 1880.00 1606.00 1824.00 1500.00 1554.00 5306 1880.00 1608.00 1826.00 1502.00 1554.00 5472 1946.00 1672.00 1886.00 1562.00 1618.00 5474 1946.00 1674.00 1888.00 1564.00 1618.00 5796 2072.00 1798.00 2006.00 1682.00 1740.00 5798 2072.00 1800.00 2008.00 1684.00 1742.00 5826 2084.00 1810.00 2018.00 1694.00 1752.00 5828 2084.00 1812.00 2018.00 1694.00 1752.00 6220 2238.00 1964.00 2164.00 1840.00 1902.00 6222 2238.00 1964.00 2164.00 1840.00 1902.00 6920 2580.00 2238.00 2422.00 2098.00 2168.00 6922 2582.00 2238.00 2424.00 2100.00 2168.00 Monthly withholding amounts Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 190.67 35.00 - 61.00 - - 195.00 39.00 - 65.00 - - 502.67 108.00 - 165.00 - - 507.00 108.00 - 165.00 - - 1079.00 243.00 - 351.00 - - 1083.33 243.00 - 351.00 - - 1534.00 347.00 - 498.00 - - 1538.33 351.00 - 498.00 - - 1560.00 355.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1707.33 407.00 35.00 555.00 35.00 35.00 1711.67 407.00 35.00 555.00 35.00 35.00 2132.00 555.00 156.00 693.00 113.00 113.00 2136.33 555.00 156.00 693.00 113.00 113.00 2855.67 806.00 308.00 927.00 251.00 251.00 2860.00 806.00 308.00 927.00 251.00 251.00 3076.67 884.00 355.00 1001.00 295.00 303.00 3081.00 884.00 355.00 1001.00 295.00 303.00 3575.00 1057.00 529.00 1161.00 455.00 490.00 3579.33 1057.00 529.00 1161.00 459.00 494.00 4034.33 1213.00 689.00 1313.00 607.00 646.00 4038.67 1218.00 689.00 1313.00 607.00 650.00 5143.67 1599.00 1075.00 1673.00 971.00 1023.00 5148.00 1599.00 1075.00 1673.00 971.00 1023.00 5551.00 1755.00 1213.00 1803.00 1105.00 1157.00 5555.33 1759.00 1218.00 1807.00 1105.00 1161.00 6660.33 2188.00 1599.00 2167.00 1465.00 1530.00 6664.67 2193.00 1599.00 2167.00 1465.00 1534.00 7990.67 2708.00 2115.00 2656.00 1954.00 2037.00 7995.00 2708.00 2119.00 2661.00 1959.00 2037.00 9182.33 3172.00 2583.00 3098.00 2396.00 2487.00 9186.67 3176.00 2583.00 3103.00 2401.00 2492.00 10790.00 3800.00 3207.00 3692.00 2990.00 3098.00 10794.33 3800.00 3211.00 3696.00 2994.00 3103.00 11492.00 4073.00 3480.00 3952.00 3250.00 3367.00 11496.33 4073.00 3484.00 3956.00 3254.00 3367.00 11856.00 4216.00 3623.00 4086.00 3384.00 3506.00 11860.33 4216.00 3627.00 4091.00 3389.00 3506.00 12558.00 4489.00 3896.00 4346.00 3644.00 3770.00 12562.33 4489.00 3900.00 4351.00 3649.00 3774.00 12623.00 4515.00 3922.00 4372.00 3670.00 3796.00 12627.33 4515.00 3926.00 4372.00 3670.00 3796.00 13476.67 4849.00 4255.00 4689.00 3987.00 4121.00 13481.00 4849.00 4255.00 4689.00 3987.00 4121.00 14993.33 5590.00 4849.00 5248.00 4546.00 4697.00 14997.67 5594.00 4849.00 5252.00 4550.00 4697.00 Sample data - Scale 2 Weekly Medicare levy adjustment Weekly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 394 - - - - - - 395 - - - - - - 443 5.00 5.00 5.00 5.00 5.00 5.00 444 5.00 5.00 5.00 5.00 5.00 5.00 492 10.00 10.00 10.00 10.00 10.00 10.00 493 10.00 10.00 10.00 10.00 10.00 10.00 517 10.00 10.00 10.00 10.00 10.00 10.00 518 10.00 10.00 10.00 10.00 10.00 10.00 542 11.00 11.00 11.00 11.00 11.00 11.00 543 11.00 11.00 11.00 11.00 11.00 11.00 567 11.00 11.00 11.00 11.00 11.00 11.00 568 11.00 11.00 11.00 11.00 11.00 11.00 592 12.00 12.00 12.00 12.00 12.00 12.00 593 12.00 12.00 12.00 12.00 12.00 12.00 617 12.00 12.00 12.00 12.00 12.00 12.00 618 12.00 12.00 12.00 12.00 12.00 12.00 642 13.00 13.00 13.00 13.00 13.00 13.00 643 13.00 13.00 13.00 13.00 13.00 13.00 667 13.00 13.00 13.00 13.00 13.00 13.00 668 13.00 13.00 13.00 13.00 13.00 13.00 692 11.00 14.00 14.00 14.00 14.00 14.00 693 11.00 14.00 14.00 14.00 14.00 14.00 717 9.00 14.00 14.00 14.00 14.00 14.00 718 9.00 14.00 14.00 14.00 14.00 14.00 742 7.00 13.00 15.00 15.00 15.00 15.00 743 7.00 13.00 15.00 15.00 15.00 15.00 767 5.00 11.00 15.00 15.00 15.00 15.00 768 5.00 11.00 15.00 15.00 15.00 15.00 792 3.00 9.00 15.00 16.00 16.00 16.00 793 3.00 9.00 15.00 16.00 16.00 16.00 817 1.00 7.00 13.00 16.00 16.00 16.00 818 1.00 7.00 13.00 16.00 16.00 16.00 842 - 5.00 11.00 17.00 17.00 17.00 843 - 5.00 11.00 17.00 17.00 17.00 867 - 3.00 9.00 15.00 17.00 17.00 868 - 3.00 9.00 15.00 17.00 17.00 892 - 1.00 7.00 13.00 18.00 18.00 893 - 1.00 7.00 13.00 18.00 18.00 917 - - 5.00 11.00 17.00 18.00 918 - - 5.00 11.00 17.00 18.00 942 - - 3.00 9.00 15.00 19.00 943 - - 3.00 9.00 15.00 19.00 967 - - 1.00 7.00 13.00 19.00 968 - - 1.00 7.00 13.00 19.00 1128 - - - - - 6.00 1129 - - - - - 6.00 1204 - - - - - - 1205 - - - - - - Fortnightly Medicare levy adjustment Fortnightly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 788 - - - - - - 790 - - - - - - 886 10.00 10.00 10.00 10.00 10.00 10.00 888 10.00 10.00 10.00 10.00 10.00 10.00 984 20.00 20.00 20.00 20.00 20.00 20.00 986 20.00 20.00 20.00 20.00 20.00 20.00 1034 20.00 20.00 20.00 20.00 20.00 20.00 1036 20.00 20.00 20.00 20.00 20.00 20.00 1084 22.00 22.00 22.00 22.00 22.00 22.00 1086 22.00 22.00 22.00 22.00 22.00 22.00 1134 22.00 22.00 22.00 22.00 22.00 22.00 1136 22.00 22.00 22.00 22.00 22.00 22.00 1184 24.00 24.00 24.00 24.00 24.00 24.00 1186 24.00 24.00 24.00 24.00 24.00 24.00 1234 24.00 24.00 24.00 24.00 24.00 24.00 1236 24.00 24.00 24.00 24.00 24.00 24.00 1284 26.00 26.00 26.00 26.00 26.00 26.00 1286 26.00 26.00 26.00 26.00 26.00 26.00 1334 26.00 26.00 26.00 26.00 26.00 26.00 1336 26.00 26.00 26.00 26.00 26.00 26.00 1384 22.00 28.00 28.00 28.00 28.00 28.00 1386 22.00 28.00 28.00 28.00 28.00 28.00 1434 18.00 28.00 28.00 28.00 28.00 28.00 1436 18.00 28.00 28.00 28.00 28.00 28.00 1484 14.00 26.00 30.00 30.00 30.00 30.00 1486 14.00 26.00 30.00 30.00 30.00 30.00 1534 10.00 22.00 30.00 30.00 30.00 30.00 1536 10.00 22.00 30.00 30.00 30.00 30.00 1584 6.00 18.00 30.00 32.00 32.00 32.00 1586 6.00 18.00 30.00 32.00 32.00 32.00 1634 2.00 14.00 26.00 32.00 32.00 32.00 1636 2.00 14.00 26.00 32.00 32.00 32.00 1684 - 10.00 22.00 34.00 34.00 34.00 1686 - 10.00 22.00 34.00 34.00 34.00 1734 - 6.00 18.00 30.00 34.00 34.00 1736 - 6.00 18.00 30.00 34.00 34.00 1784 - 2.00 14.00 26.00 36.00 36.00 1786 - 2.00 14.00 26.00 36.00 36.00 1834 - - 10.00 22.00 34.00 36.00 1836 - - 10.00 22.00 34.00 36.00 1884 - - 6.00 18.00 30.00 38.00 1886 - - 6.00 18.00 30.00 38.00 1934 - - 2.00 14.00 26.00 38.00 1936 - - 2.00 14.00 26.00 38.00 2256 - - - - - 12.00 2258 - - - - - 12.00 2408 - - - - - - 2410 - - - - - - Monthly Medicare levy adjustment Monthly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1707.33 - - - - - - 1711.67 - - - - - - 1919.67 22.00 22.00 22.00 22.00 22.00 22.00 1924.00 22.00 22.00 22.00 22.00 22.00 22.00 2132.00 43.00 43.00 43.00 43.00 43.00 43.00 2136.33 43.00 43.00 43.00 43.00 43.00 43.00 2240.33 43.00 43.00 43.00 43.00 43.00 43.00 2244.67 43.00 43.00 43.00 43.00 43.00 43.00 2348.67 48.00 48.00 48.00 48.00 48.00 48.00 2353.00 48.00 48.00 48.00 48.00 48.00 48.00 2457.00 48.00 48.00 48.00 48.00 48.00 48.00 2461.33 48.00 48.00 48.00 48.00 48.00 48.00 2565.33 52.00 52.00 52.00 52.00 52.00 52.00 2569.67 52.00 52.00 52.00 52.00 52.00 52.00 2673.67 52.00 52.00 52.00 52.00 52.00 52.00 2678.00 52.00 52.00 52.00 52.00 52.00 52.00 2782.00 56.00 56.00 56.00 56.00 56.00 56.00 2786.33 56.00 56.00 56.00 56.00 56.00 56.00 2890.33 56.00 56.00 56.00 56.00 56.00 56.00 2894.67 56.00 56.00 56.00 56.00 56.00 56.00 2998.67 48.00 61.00 61.00 61.00 61.00 61.00 3003.00 48.00 61.00 61.00 61.00 61.00 61.00 3107.00 39.00 61.00 61.00 61.00 61.00 61.00 3111.33 39.00 61.00 61.00 61.00 61.00 61.00 3215.33 30.00 56.00 65.00 65.00 65.00 65.00 3219.67 30.00 56.00 65.00 65.00 65.00 65.00 3323.67 22.00 48.00 65.00 65.00 65.00 65.00 3328.00 22.00 48.00 65.00 65.00 65.00 65.00 3432.00 13.00 39.00 65.00 69.00 69.00 69.00 3436.33 13.00 39.00 65.00 69.00 69.00 69.00 3540.33 4.00 30.00 56.00 69.00 69.00 69.00 3544.67 4.00 30.00 56.00 69.00 69.00 69.00 3648.67 - 22.00 48.00 74.00 74.00 74.00 3653.00 - 22.00 48.00 74.00 74.00 74.00 3757.00 - 13.00 39.00 65.00 74.00 74.00 3761.33 - 13.00 39.00 65.00 74.00 74.00 3865.33 - 4.00 30.00 56.00 78.00 78.00 3869.67 - 4.00 30.00 56.00 78.00 78.00 3973.67 - - 22.00 48.00 74.00 78.00 3978.00 - - 22.00 48.00 74.00 78.00 4082.00 - - 13.00 39.00 65.00 82.00 4086.33 - - 13.00 39.00 65.00 82.00 4190.33 - - 4.00 30.00 56.00 82.00 4194.67 - - 4.00 30.00 56.00 82.00 4888.00 - - - - - 26.00 4892.33 - - - - - 26.00 5217.33 - - - - - - 5221.67 - - - - - - Sample data - Scale 6 Weekly Medicare half-levy adjustment Weekly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 659 - - - - - 660 - - - - - 742 4.00 4.00 4.00 4.00 4.00 743 4.00 4.00 4.00 4.00 4.00 825 8.00 8.00 8.00 8.00 8.00 826 3.00 6.00 8.00 8.00 8.00 840 2.00 5.00 8.00 8.00 8.00 841 2.00 5.00 8.00 8.00 8.00 855 2.00 5.00 8.00 9.00 9.00 856 2.00 5.00 8.00 9.00 9.00 870 1.00 4.00 7.00 9.00 9.00 871 1.00 4.00 7.00 9.00 9.00 885 1.00 4.00 7.00 9.00 9.00 886 1.00 4.00 7.00 9.00 9.00 900 - 3.00 6.00 9.00 9.00 901 - 3.00 6.00 9.00 9.00 915 - 2.00 6.00 9.00 9.00 916 - 2.00 5.00 9.00 9.00 930 - 2.00 5.00 8.00 9.00 931 - 2.00 5.00 8.00 9.00 945 - 1.00 4.00 7.00 9.00 946 - 1.00 4.00 7.00 9.00 960 - 1.00 4.00 7.00 10.00 961 - 1.00 4.00 7.00 10.00 975 - - 3.00 6.00 9.00 976 - - 3.00 6.00 9.00 990 - - 3.00 6.00 9.00 991 - - 2.00 6.00 9.00 1005 - - 2.00 5.00 8.00 1006 - - 2.00 5.00 8.00 1020 - - 1.00 4.00 7.00 1021 - - 1.00 4.00 7.00 1035 - - 1.00 4.00 7.00 1036 - - 1.00 4.00 7.00 1050 - - - 3.00 6.00 1051 - - - 3.00 6.00 1065 - - - 3.00 6.00 1066 - - - 3.00 6.00 1080 - - - 2.00 5.00 1081 - - - 2.00 5.00 1095 - - - 1.00 4.00 1096 - - - 1.00 4.00 1110 - - - 1.00 4.00 1111 - - - 1.00 4.00 1128 - - - - 3.00 1129 - - - - 3.00 1204 - - - - - 1205 - - - - - Fortnightly Medicare half-levy adjustment Fortnightly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1318 - - - - - 1320 - - - - - 1484 8.00 8.00 8.00 8.00 8.00 1486 8.00 8.00 8.00 8.00 8.00 1650 16.00 16.00 16.00 16.00 16.00 1652 6.00 12.00 16.00 16.00 16.00 1680 4.00 10.00 16.00 16.00 16.00 1682 4.00 10.00 16.00 16.00 16.00 1710 4.00 10.00 16.00 18.00 18.00 1712 4.00 10.00 16.00 18.00 18.00 1740 2.00 8.00 14.00 18.00 18.00 1742 2.00 8.00 14.00 18.00 18.00 1770 2.00 8.00 14.00 18.00 18.00 1772 2.00 8.00 14.00 18.00 18.00 1800 - 6.00 12.00 18.00 18.00 1802 - 6.00 12.00 18.00 18.00 1830 - 4.00 12.00 18.00 18.00 1832 - 4.00 10.00 18.00 18.00 1860 - 4.00 10.00 16.00 18.00 1862 - 4.00 10.00 16.00 18.00 1890 - 2.00 8.00 14.00 18.00 1892 - 2.00 8.00 14.00 18.00 1920 - 2.00 8.00 14.00 20.00 1922 - 2.00 8.00 14.00 20.00 1950 - - 6.00 12.00 18.00 1952 - - 6.00 12.00 18.00 1980 - - 6.00 12.00 18.00 1982 - - 4.00 12.00 18.00 2010 - - 4.00 10.00 16.00 2012 - - 4.00 10.00 16.00 2040 - - 2.00 8.00 14.00 2042 - - 2.00 8.00 14.00 2070 - - 2.00 8.00 14.00 2072 - - 2.00 8.00 14.00 2100 - - - 6.00 12.00 2102 - - - 6.00 12.00 2130 - - - 6.00 12.00 2132 - - - 6.00 12.00 2160 - - - 4.00 10.00 2162 - - - 4.00 10.00 2190 - - - 2.00 8.00 2192 - - - 2.00 8.00 2220 - - - 2.00 8.00 2222 - - - 2.00 8.00 2256 - - - - 6.00 2258 - - - - 6.00 2408 - - - - - 2410 - - - - - Monthly Medicare half-levy adjustment Monthly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 2855.67 - - - - - 2860.00 - - - - - 3215.33 17.00 17.00 17.00 17.00 17.00 3219.67 17.00 17.00 17.00 17.00 17.00 3575.00 35.00 35.00 35.00 35.00 35.00 3579.33 13.00 26.00 35.00 35.00 35.00 3640.00 9.00 22.00 35.00 35.00 35.00 3644.33 9.00 22.00 35.00 35.00 35.00 3705.00 9.00 22.00 35.00 39.00 39.00 3709.33 9.00 22.00 35.00 39.00 39.00 3770.00 4.00 17.00 30.00 39.00 39.00 3774.33 4.00 17.00 30.00 39.00 39.00 3835.00 4.00 17.00 30.00 39.00 39.00 3839.33 4.00 17.00 30.00 39.00 39.00 3900.00 - 13.00 26.00 39.00 39.00 3904.33 - 13.00 26.00 39.00 39.00 3965.00 - 9.00 26.00 39.00 39.00 3969.33 - 9.00 22.00 39.00 39.00 4030.00 - 9.00 22.00 35.00 39.00 4034.33 - 9.00 22.00 35.00 39.00 4095.00 - 4.00 17.00 30.00 39.00 4099.33 - 4.00 17.00 30.00 39.00 4160.00 - 4.00 17.00 30.00 43.00 4164.33 - 4.00 17.00 30.00 43.00 4225.00 - - 13.00 26.00 39.00 4229.33 - - 13.00 26.00 39.00 4290.00 - - 13.00 26.00 39.00 4294.33 - - 9.00 26.00 39.00 4355.00 - - 9.00 22.00 35.00 4359.33 - - 9.00 22.00 35.00 4420.00 - - 4.00 17.00 30.00 4424.33 - - 4.00 17.00 30.00 4485.00 - - 4.00 17.00 30.00 4489.33 - - 4.00 17.00 30.00 4550.00 - - - 13.00 26.00 4554.33 - - - 13.00 26.00 4615.00 - - - 13.00 26.00 4619.33 - - - 13.00 26.00 4680.00 - - - 9.00 22.00 4684.33 - - - 9.00 22.00 4745.00 - - - 4.00 17.00 4749.33 - - - 4.00 17.00 4810.00 - - - 4.00 17.00 4814.33 - - - 4.00 17.00 4888.00 - - - - 13.00 4892.33 - - - - 13.00 5217.33 - - - - - 5221.67 - - - - - Other statements of formulas Statements of formulas for other classes of payees are also available. These include PAYG withholding: • Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539) • Tax table for individuals employed in the horticultural or shearing industry (NAT 1013) • Tax table for actors, variety artists and other entertainers (NAT 1023) • Tax table for seniors and pensioners (NAT 4466). • Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539) • Tax table for individuals employed in the horticultural or shearing industry (NAT 1013) • Tax table for actors, variety artists and other entertainers (NAT 1023) • Tax table for seniors and pensioners (NAT 4466). Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee, (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, use scale 3. • If they have not given you a valid TFN, use scale 4. • If they have given you a valid TFN, use scale 3. • If they have not given you a valid TFN, use scale 4. Foreign residents cannot claim tax offsets to reduce withholding. They may, in limited circumstances, be entitled to claim a zone or overseas forces offset in their income tax return. If your foreign resident employee has claimed a tax offset on the Tax file number declaration, you don't need to make any adjustments to the amount you withhold. Withholding declarations An employee may use a Withholding declaration (NAT 3093) to advise you of a tax offset they choose to claim through reduced withholding from you. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, TSL or Financial Supplement debt, or changes to them • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, TSL or Financial Supplement debt, or changes to them • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee has a HELP, TSL or Financial Supplement debt If your employee has a HELP, TSL or Financial Supplement debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Work it out To calculate additional withholding amounts for: • HELP or TSL debts, refer to either - HELP/TSL weekly tax table (NAT 2173) - HELP/TSL fortnightly tax table (NAT 2185) - HELP/TSL monthly tax table (NAT 2186) . • Financial Supplement debts, refer to either - SFSS weekly tax table(NAT 3306) . - SFSS fortnightly tax table (NAT 3307) - SFSS monthly tax table (NAT 3308) • Statement of formulas, refer to - Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539) • HELP or TSL debts, refer to either - HELP/TSL weekly tax table (NAT 2173) - HELP/TSL fortnightly tax table (NAT 2185) - HELP/TSL monthly tax table (NAT 2186) . • Financial Supplement debts, refer to either - SFSS weekly tax table(NAT 3306) . - SFSS fortnightly tax table (NAT 3307) - SFSS monthly tax table (NAT 3308) • Statement of formulas, refer to - Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539) - HELP/TSL weekly tax table (NAT 2173) - HELP/TSL fortnightly tax table (NAT 2185) - HELP/TSL monthly tax table (NAT 2186) . - SFSS weekly tax table(NAT 3306) . - SFSS fortnightly tax table (NAT 3307) - SFSS monthly tax table (NAT 3308) - Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539) Employees who are entitled to a reduction of Medicare levy or do not have to pay the Medicare levy because of low family income, will not have to make a compulsory HELP, TSL or Financial Supplement repayment for that year. The exemption from making a compulsory HELP, TSL or Financial Supplement repayment may be claimed on the Medicare levy variation declaration. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. Find out more Withholding from allowances Leave loading If you pay leave loading as a lump sum, use Tax table for back payments, commissions, bonuses and similar payments (NAT 3348) to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding. Holiday pay, long service leave and employment termination payments Employees who continue working for you You must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment. Find out more Withholding from annual and long service leave for continuing employees Employees who stop working for you This schedule does not cover any lump sum payments made to an employee who stops working for you. If an employee has unused annual leave, leave loading or long service leave, refer to Tax table for unused leave payments on termination of employment (NAT 3351). Any other lump sum payments may be employment termination payments, refer to Tax table for employment termination payments (NAT 70980). Do not withhold any amount for HELP, TSL or Financial Supplement debts from lump sum termination payments. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. To work out the employee's annual tax offset entitlement into a weekly, fortnightly, monthly or quarterly, refer to Tax offsets. Do not allow for any tax offsets if any of the following apply: • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. Medicare levy adjustment To claim the Medicare levy adjustment available to some low income earners with dependants, your employee must lodge a Medicare levy variation declaration (NAT 0929) with their Tax file number declaration. Some employees may be liable for an increased rate of Medicare levy or the Medicare levy surcharge as a result of new income tests. They can lodge a Medicare levy variation declaration, requesting you to increase the amount to be withheld from their payments. Work it out Medicare levy adjustment For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by sections 12-35 of Schedule 1 to the TAA. Use the Withholding look-up tool to quickly work out the amount to withhold . Using this table You should use this table if you make payments to individuals in the horticultural industry who: • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold. • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold. Also use this table if you make payments to individuals in the shearing industry such as shearers, crutchers, wool classers, cooks, shed hands and pressers who: • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. For all other circumstances use the relevant PAYG withholding weekly or fortnightly tax table. Get it done You can download a printable version of Tax table for individuals employed in the horticultural or shearing industry (NAT 1013, 519KB) in Portable Document Format (PDF). If you employ individuals under the Seasonal labour mobility program this tax table does not apply. For these individuals you are required to withhold at 15%. For more information about the program, refer to Seasonal labour mobility program - frequently asked questions for approved employers . Working out the withholding amount To work out the amount you need to withhold you must 1. Input your employees total earnings into the Withholding look-up tool . 2. Use the appropriate column to find the correct amount to withhold • column 2 if the resident employee has given you a TFN • column 3 if the resident employee has not given you a TFN • column 4 if the foreign resident employee has given you a TFN • column 5 if the foreign resident employee has not given you a TFN. Example An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding look-up tool. If the employee is: • a resident employee and has given you a TFN use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN use column 3 to find the correct amount to withhold ($113) • a foreign employee and has given you a TFN use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN use column 5 to find the correct amount to withhold ($108). 1. Input your employees total earnings into the Withholding look-up tool . 2. Use the appropriate column to find the correct amount to withhold • column 2 if the resident employee has given you a TFN • column 3 if the resident employee has not given you a TFN • column 4 if the foreign resident employee has given you a TFN • column 5 if the foreign resident employee has not given you a TFN. • column 2 if the resident employee has given you a TFN • column 3 if the resident employee has not given you a TFN • column 4 if the foreign resident employee has given you a TFN • column 5 if the foreign resident employee has not given you a TFN. Example An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding look-up tool. If the employee is: • a resident employee and has given you a TFN use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN use column 3 to find the correct amount to withhold ($113) • a foreign employee and has given you a TFN use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN use column 5 to find the correct amount to withhold ($108). • a resident employee and has given you a TFN use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN use column 3 to find the correct amount to withhold ($113) • a foreign employee and has given you a TFN use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN use column 5 to find the correct amount to withhold ($108). Resident employees The standard rate of withholding of 13% applies where an employee has given you a valid TFN and you withhold amounts using the figures shown in column 2 of the Withholding look-up tool. If the employee has not given you a valid TFN, you must withhold amounts using the figures shown in column 3 of the Withholding look-up tool. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. Where an employee has given you a valid TFN, you withhold amounts using the figures shown in column 4 of the Withholding look-up tool . If the employee has not given you a valid TFN, you must withhold amounts using the figures shown in column 5 of the Withholding look-up tool . Foreign residents cannot claim tax offsets to reduce withholding. They may, in limited circumstances, be entitled to claim a zone or overseas forces offset in their income tax return. If your foreign resident employee has claimed a tax offset on the Tax file number declaration, you don't need to make any adjustments to the amount you withhold. Pay period The rates in this tax table apply irrespective of the pay period. Using a formula The withholding amounts shown in this table can be expressed in mathematical form. If you have developed your own payroll software package, you can use the formulas and coefficients outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in table A. Table A: Resident or foreign resident rate Resident - a Foreign resident - a Tax file number 0.13 0.325 No tax file number 0.49 0.47 • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in table A. Rounding of withholding amounts The withholding amounts calculated as a result of applying the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Accounting software Software written in accordance with the formulas in this tax table should be tested for accuracy against the Withholding look-up tool . The results obtained when using the coefficients in this table may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Tax file number declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Varying your PAYG withholding If your employee believes that for their circumstances the amount you withhold will be too much, they may apply to us for a variation to reduce the amount of withholding. Find out more For more information, refer to PAYG withholding - varying your PAYG withholding . For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. Use the Withholding look-up tool to quickly work out the amount to withhold . Using this table You should use this table if you make payments to employees who are actors, variety artists and other entertainers who receive payments for their performances. Do not use this table if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following: • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. For these types of payments the Commissioner has varied the rate of withholding to 20% of the payment. For more information refer to PAYG withholding - performing artists and promotional activities . Get it done You can download a printable version of the Tax table for actors, variety artists and other entertainers (NAT 1023, 490KB) in Portable Document Format (PDF). For all other relevant employees, refer to PAYG withholding Weekly tax table or Fortnightly tax table . Do not use this table for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding. Find out more For more information refer to Withholding from payments to foreign residents for entertainment or sports activities . Working out the withholding amount The tax table for actors, variety artists and other entertainers is only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the formulas to calculate withholding amounts. To work out the amount you need to withhold using the tax table, you must: 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). Using a formula The withholding amounts shown in this table can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and the coefficients outlined in table A and table B. This section should be read with Statement of formulas for calculating amounts to be withheld (NAT 1004). The formulas comprise linear equations of the form y = ax - b where: • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. Table A: Employee has claimed the tax-free threshold Weekly earnings (x) less than a b $443 - - $493 0.1520 67.4635 $617 0.2320 106.9673 $889 0.1680 67.4642 $1,602 0.2782 165.4431 $1,923 0.2760 161.9815 $4,326 0.3120 231.2123 $4,326 and over 0.3920 577.3662 Table B: Employee has not claimed the tax-free threshold Weekly earnings (x) less than a b $56 0.1520 0.1520 $451 0.1857 1.8961 $1,165 0.2782 43.6900 $1,485 0.2760 41.1734 $3,889 0.3120 94.6542 $3,889 and over 0.3920 405.8080 • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. To work out withholding amounts using the formulas, you must: 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. If you pay your employees daily rather than per performance, the amount to withhold (including reductions for tax offsets) should be worked out on a daily basis. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4431 = $113.0323. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Therefore, the amount to withhold from each performance is $57. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4431 = $113.0323. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Therefore, the amount to withhold from each performance is $57. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4431 = $113.0323. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Accounting software Software written in accordance with the formulas in this table should be tested for accuracy against the Withholding look-up tool . The results obtained when using the coefficients in this table may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If an employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration (NAT 3093). If your employee claims a tax offset, reduce the amount to be withheld from their earnings per performance by the value of the tax offset. The per performance value is the tax offset amount claimed divided by 52, divided by the number of performances per week. Round to the nearest dollar. Do not allow for any tax offsets if any of the following apply: • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. Withholding declarations An employee may use a Withholding declaration (NAT 3093) to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see Claiming tax offsets. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, TSL or Financial Supplement debt, or changes to them. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, TSL or Financial Supplement debt, or changes to them. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • if they have not given you a valid TFN, you need to withhold 47% for each $1 of earnings (ignoring any cents). • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign resident tax rates Weekly earnings $ Weekly rate 0 to 1,538 32.5 cents for each dollar of earnings 1,539 to 3,462 $500 plus 37 cents for each $1 of earnings over $1,538 3,463 and over $1,212 plus 47 cents for each $1 of earnings over $3,462 • if they have not given you a valid TFN, you need to withhold 47% for each $1 of earnings (ignoring any cents). • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign residents cannot claim tax offsets to reduce withholding. They may, in limited circumstances, be entitled to claim a zone or overseas forces offset in their income tax return. If your foreign resident employee has claimed a tax offset on the Tax file number declaration, you don't need to make any adjustments to the amount you withhold. For payments made on or after 1 July 2015 Withholding limit There is a withholding limit of 49% on tax withheld from any additional payments calculated using an annualised method. Applying this withholding limit may result in withholding not being sufficient to cover some employees' end of year tax liability. In these situations, an employee can ask their employer to increase their withholding for the remainder of the financial year. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953. It applies to certain withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 paid as a lump sum. Using this table Use this table if you make a payment of salary or wages which is: • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. Other payments you should use this tax table for These payments include back payments of: • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. Back payments (including lump sums in arrears) A back payment is a payment that was meant to have been made in a prior period. For example: • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. A back payment is distinct from a bonus, which is a payment made for recognition of performance including past performance. A bonus (or similar payment) can only be considered a back payment if you paid the bonus later than the time that it should have been paid. If you normally process payments in a pay period later than the work is performed, for example, overtime payments paid with a time lag of one pay period, they are not considered back payments. These payments are treated as part of the normal pay cycle when paid and withholding is calculated on total earnings for that period. An overtime payment is only considered a back payment if it was meant to have been made in a prior pay period. Commissions Commissions are typically payments made as recognition of performance or service, and may be calculated as a percentage of the proceeds from a particular transaction or series of transactions. Bonuses and similar payments A bonus is usually made to an employee in recognition of performance or services, and may be calculated as a percentage of the proceeds from a particular business transaction. These payments may not necessarily be related to a particular period of work. A payment will be treated as similar to a bonus if it is an amount of a one-off nature that does not relate to work performed in a particular period. Examples include: • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. Leave loading Payment of leave loading can also be regarded as a payment similar to a bonus, if it is made as a lump sum and not on a pro rata basis as leave is taken. If you pay leave loading on a pro rata basis, add it to earnings for the period to calculate withholding using the standard tax tables. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for Individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Terms we use Additional payments Additional payments include back payments (including lump sum payments in arrears), commissions, bonuses and similar payments. Normal earnings Normal earnings are gross taxable earnings and include all salary and wage income, taxable allowances, and overtime earnings for the current financial year. This includes any back payments previously made using Method B(i). At the start of a financial year, an employee's normal earnings can be based on the last full pay period worked in the previous financial year. If an employee's pay fluctuates significantly, you can use an average of gross taxable earnings for the current financial year (or, if applicable, the previous financial year). If an employee has no current or past normal earnings (for example, the employee is newly employed), you can include expected future earnings in your calculations. This can be based on the employee's contracted or expected salary for the financial year. For the purposes of this table, normal earnings do not include employment termination payments or unused leave payments made on termination of employment. Average total earnings Average total earnings are the sum of all normal earnings paid in the current financial year, including current pay, plus any current year back payments if Method B(i) is used to calculate withholding. Then divide the total earnings by the number of pay periods to date (including the current pay period). Pay periods per financial year Pay periods per financial year refers to a total of 52 pay periods if paid weekly, 26 pay periods if paid fortnightly or 12 pay periods if paid monthly. No adjustments are required for a 53 week / 27 fortnight year. Withholding limit If your employee has a Higher Education Loan Program (HELP), Trade Support Loan (TSL) or Financial Supplement debt, see HELP, TSL, SFSS and additional payments. If you use Method A or Method B(ii), the amount of tax to be withheld from an additional payment is limited to a maximum of 49% of the additional payment. If the withholding amount calculated (including a HELP, TSL or Financial Supplement component) using Method A or Method B(ii) exceeds 49% of the additional payment being made, then the amount is reduced to be equal to 49% of that payment. The withholding limit applies to the additional payment only and not to normal earnings for the current pay period. For some employees, the withholding limit may result in their withholding amounts not being sufficient to cover their end-of-year tax liability, as their total earnings for the financial year may exceed the HELP, TSL or Financial Supplement repayment threshold or attract a higher rate of tax. Under these circumstances, your employee can arrange an upwards variation by entering into an agreement with you to vary the rate or amount of withholding. For more information about withholding variations, refer to: • For employers: PAYG withholding variations for payers • For employees: PAYG withholding - varying your PAYG withholding . • For employers: PAYG withholding variations for payers • For employees: PAYG withholding - varying your PAYG withholding . For more information about HELP, TSL and Financial Supplement repayment thresholds, refer to: • HELP, TSL and SFSS repayment thresholds and rates . • HELP, TSL and SFSS repayment thresholds and rates . Working out the withholding amount To work out the amount you need to withhold from an additional payment, you must use either Method A or Method B. Using Method B is more complex but produces a withholding amount that more closely approximates the actual tax payable. Calculations made using either method are acceptable to work out the withholding amount. If your calculation using either method results in a negative amount, you treat the result as nil. Using Method A Use this method for any additional payments made regardless of the financial year the additional payment applies to. This includes all back payments, commissions, bonuses or similar payments. This method calculates withholding by apportioning additional payments made in the current pay period over the number of pay periods in a financial year, and applying that average amount to the gross earnings in the current pay period. If you are paying a commission, bonus or similar payment for a defined period of less than 12 months, you can choose to calculate withholding by using the number of pay periods the payment relates to at step 3. For example, if a commission relates to four weeks and the employee is paid weekly, you divide the commission by four pay periods at step 3, rather than 52 pay periods. Step Instruction 1 Work out your employee's gross earnings excluding any additional payments for the current pay period. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings in step 1. 3 Add any additional payments to be made in the current pay period together and divide the total by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the gross earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount at step 6 by the number of pay periods used in step 3. 8 Multiply the additional payment being made in the current pay period by 49%. 9 Use the lesser amount of step 7 and step 8 for the withholding on the additional payment. Ignore any cents. 10 Work out the total PAYG withholding for the current pay period by adding the withholding on the additional payment (step 9) to the withholding on the gross earnings (step 2). Using Method B Use Method B(i) for any back payments applied to specific periods in the current financial year. Use Method B(ii) for either: • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. If you are making back payments applying to current and previous financial years, apportion the back payment between those years and then use the applicable method for each component to calculate withholding. If you are making multiple additional payments: • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, that is, you made an additional payment to the employee in a previous pay period, do not recalculate the withholding for the additional payment previously made. • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, that is, you made an additional payment to the employee in a previous pay period, do not recalculate the withholding for the additional payment previously made. B(i) Back payments applied to specific periods in the current financial year This method recalculates withholding for each pay period the back payment applies. Step Instruction 1 Work out how much of the back payment applied to each earlier pay period in the current financial year. 2 For the first affected pay period, add the back payment relevant to that period to the normal earnings 1 previously paid to get total earnings for that period. 3 Use the relevant tax table to find the amount to be withheld from the total earnings for that period. 4 Subtract the amount previously withheld for the period from the amount at step 3. 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the back payment. 6 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 7 Work out the total PAYG withholding for the current pay period by adding the withholding on the back payment (step 5) to the withholding on the gross earnings (step 6). | 1 See Terms we use for the definition of normal earnings.: B(ii) Additional payments applied over the whole financial year This method calculates withholding by averaging all additional payments made in the current financial year over the number of pay periods in a financial year, and applying that to the average total earnings to date. Step Instruction 1 Calculate the average total earnings 2 paid to your employee over the current financial year to date. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from the average total earnings in step 1. 3 Add all additional payments made in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the average total earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount in step 6 by the number of pay periods used in step 3. 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7. 9 Multiply the additional payment being made in the current pay period by 49%. 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. 11 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). | 2 See Terms we use for the definition of average total earnings.: Commissions, bonuses or similar payments If a commission, bonus or similar payment relates to work your employee performed for more than one pay period (or for an undefined period), you calculate withholding by applying either Method A or Method B(ii). Do not use this tax table for payments for a single pay period. If the commission, bonus or similar payment relates to work your employee performed in a single pay period (for example, a week, a fortnight or a month) the amount is added to all their other earnings for the current period. Withholding is then calculated using the standard PAYG withholding tax tables. HELP, TSL, SFSS and additional payments If your employee has advised you they have a Higher Education Loan Program (HELP), Trade Support Loan (TSL) or Financial Supplement debt on their Tax file number declaration (NAT 3092) or Withholding declaration (NAT 3093), you must also withhold from the additional payment using the relevant HELP/TSL or SFSS tax tables. You calculate the amounts you need to withhold from additional payments for HELP, TSL and SFSS by using the same method you used to calculate the PAYG withholding amount from the additional payment. For example, if you calculate the amount to be withheld from the additional payment using Method A, use the same method to calculate the amounts to be withheld for HELP, TSL and SFSS purposes. How do you calculate withholding on the additional payment if it is calculated separately to the HELP, TSL and SFSS components? If you calculate withholding separately, you need to make sure that the withholding limit in Method A and Method B(ii) applies to the combined total calculated for the additional payment and the HELP, TSL and SFSS components. For example, at step 9 in Method A you must combine the amounts from the two separate calculations used for step 7 before comparing it to the amount calculated at step 8. Get it done You can use the following schedule that combine PAYG withholding with HELP, TSL and SFSS instead of repeating the calculation separately for each component: • Schedule 8 - Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539). • Schedule 8 - Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539). The results obtained when using the coefficients in the above schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. Either calculation is acceptable. Copies of all the tax tables are available on our website, refer to Tax tables . Variations If your employee has a withholding variation in place for the current financial year, you use one of the following to work out the amount of withholding from additional payments: • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. If your employee had a withholding variation in place at the time the additional payment accrued but the withholding variation is no longer in effect when the additional payment is made, it does not apply when working out the amount to withhold. Find out more If you need help to determine whether to use a withholding variation to work out the amount to withhold from an additional payment, phone us on 1300 360 221. Leave without pay For the purposes of this table, any periods where your employee has taken leave without pay do not affect the calculations outlined in each of the methods. For example, for Method A and Method B(ii), you are still required at step 3 to apportion all additional payments made by the total number of pay periods in a financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Superannuation income streams To work out the amount you need to withhold from the taxable component of back payments of super income streams (pensions and annuities), including lump sum payments in arrears, use either Method A or B. Payment summaries You must record back payments on your employee's payment summary. What payment summary you use depends on whether the back payments relate to a superannuation income stream or previous period of assessable foreign service. Use: • PAYG payment summary - individual non-business (NAT 0046) for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream (NAT 70987) for super income stream payments • PAYG payment summary - foreign employment (NAT 73297) for payments related to a previous period of assessable foreign service. • PAYG payment summary - individual non-business (NAT 0046) for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream (NAT 70987) for super income stream payments • PAYG payment summary - foreign employment (NAT 73297) for payments related to a previous period of assessable foreign service. Find out more For more information about payment summaries, refer to PAYG payment summaries and guidelines . Completing the individual non-business payment summary For payments accrued in the current financial year include the total: • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. Salary and wage income accrued before the current financial year For each payment accrued in a prior financial year, but not more than 12 months before the date of payment include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Other amounts accrued before the current financial year 3 For each payment accrued in a prior financial year of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued in a prior financial year of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Employee letter You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. Completing the superannuation income stream payment summary For payments accrued in the current financial year, include: • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' For payments accrued prior to the current financial year, include: • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' Payee letter You must also provide your payee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. Completing the foreign employment payment summary For salary and wage payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued in a prior financial year, but not more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. Employee letter You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. | 3 Refer to Other payments you should use this tax table for: Examples Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $356 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $362 6 Subtract the amount at step 2 from the amount at step 5. = $362 - $356 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $90 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $91 6 Subtract the amount at step 2 from the amount at step 5. = $91 - $90 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) Step Instructions Result 8 Multiply the additional payment being made in the current pay period by 49%. = $900 × 49% $441 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $356 • HELP withholding on gross earnings in the current pay period = $90 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $810 ($356 + $90 + $312 + $52). Example 1 uses both: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $217 4 Subtract the amount previously withheld for the period from the amount at step 3. = $217 - $183 $34 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $34. $272 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $217 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $217 + $272 $489 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. HELP component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $44 4 Subtract the amount previously withheld for the period from the amount at step 3. = $44 - $0 $44 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $44. $352 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $44 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $44 + $352 $396 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $44 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $352 The total PAYG withholding is $885 ($217 + $44 + $272 + $352). Example 2 uses: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2013, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 11 November 2015. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 / 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $296 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 / 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $328 6 Subtract the amount at step 2 from the amount at step 5. = $328 - $296 $32 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $296 10 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 8) to the withholding on the gross earnings (step 9). = $832 + $296 $1,128 Example 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2015, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,800 to $5,600. His employer agreed that the increase would be backdated to 1 August 2014 and paid at the end of September 2015. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to August 2015) = $1,600 • a prior financial year (11 pay periods from 1 August 2014 to 30 June 2015) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,231 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,231 - $953 $278 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $278. $556 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). As Pablo has an accumulated Financial Supplement debt, his employer will need to calculate a withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $169 4 Subtract the amount previously withheld for the period from the amount at step 3. = $169 - $95 $74 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $74. $148 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). Method B(ii) - PAYG withholding component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,231 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,482 6 Subtract the amount at step 2 from the amount at step 5. = $1,482 - $1,231 $251 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $251 × 12 $3,012 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,012 - $0 $3,012 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $169 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $191 6 Subtract the amount at step 2 from the amount at step 5. = $191 - $169 $22 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $22 × 12 $264 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $264 - $0 $264 Withholding limit (including SFSS component) Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 49% $4,312 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. $3,276 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 Total PAYG withholding is $5,380 ($1,231 + $169 + $556 + $148 + $3,012 + $264). Example 4 uses both: • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $356 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $362 6 Subtract the amount at step 2 from the amount at step 5. = $362 - $356 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $90 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $91 6 Subtract the amount at step 2 from the amount at step 5. = $91 - $90 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) Step Instructions Result 8 Multiply the additional payment being made in the current pay period by 49%. = $900 × 49% $441 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $356 • HELP withholding on gross earnings in the current pay period = $90 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $810 ($356 + $90 + $312 + $52). Example 1 uses both: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. • PAYG withholding on gross earnings in the current pay period = $356 • HELP withholding on gross earnings in the current pay period = $90 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $217 4 Subtract the amount previously withheld for the period from the amount at step 3. = $217 - $183 $34 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $34. $272 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $217 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $217 + $272 $489 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. HELP component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $44 4 Subtract the amount previously withheld for the period from the amount at step 3. = $44 - $0 $44 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $44. $352 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $44 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $44 + $352 $396 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $44 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $352 The total PAYG withholding is $885 ($217 + $44 + $272 + $352). Example 2 uses: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $44 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $352 • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2013, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 11 November 2015. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 / 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $296 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 / 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $328 6 Subtract the amount at step 2 from the amount at step 5. = $328 - $296 $32 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $296 10 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 8) to the withholding on the gross earnings (step 9). = $832 + $296 $1,128 Example 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2015, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,800 to $5,600. His employer agreed that the increase would be backdated to 1 August 2014 and paid at the end of September 2015. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to August 2015) = $1,600 • a prior financial year (11 pay periods from 1 August 2014 to 30 June 2015) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,231 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,231 - $953 $278 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $278. $556 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). As Pablo has an accumulated Financial Supplement debt, his employer will need to calculate a withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $169 4 Subtract the amount previously withheld for the period from the amount at step 3. = $169 - $95 $74 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $74. $148 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). Method B(ii) - PAYG withholding component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,231 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,482 6 Subtract the amount at step 2 from the amount at step 5. = $1,482 - $1,231 $251 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $251 × 12 $3,012 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,012 - $0 $3,012 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $169 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $191 6 Subtract the amount at step 2 from the amount at step 5. = $191 - $169 $22 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $22 × 12 $264 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $264 - $0 $264 Withholding limit (including SFSS component) Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 49% $4,312 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. $3,276 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 Total PAYG withholding is $5,380 ($1,231 + $169 + $556 + $148 + $3,012 + $264). Example 4 uses both: • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. • the current financial year (2 pay periods from 1 July to August 2015) = $1,600 • a prior financial year (11 pay periods from 1 August 2014 to 30 June 2015) = $8,800. = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(b) of Schedule 1 to the TAA. Using this table You should use this table if you pay an annuity that is not a super income stream. For super income stream payments, refer to Tax table for superannuation income streams (NAT 70982). Get it done We have a calculator to help work out the correct amount of tax to withhold from payments to most payees. To access the calculator, refer to Tax withheld calculator . Working out the withholding amount To work out the withholding amount for an annuity payment that is not a super income stream, you must: 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible 27H amount / Number of instalments] 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible 27H amount / Number of instalments] In this formula: • deductible 27H amount is the deductible amount for the annuity calculated under section 27H of the Income Tax Assessment Act 1936. • number of instalments is the number of instalments of the annuity payable in the income year. • deductible 27H amount is the deductible amount for the annuity calculated under section 27H of the Income Tax Assessment Act 1936. • number of instalments is the number of instalments of the annuity payable in the income year. Find out more If you do not know the deductible 27H amount, we will calculate it for you. To make this request, the annuity recipient needs to send the information set out in question D11 - Deductible amount of undeducted purchase price of a foreign pension or annuity to the following address: Australian Taxation Office PO Box 3578 ALBURY NSW 2640 For more information, refer to Individual tax return instructions supplement and read question D11. 2. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. 2. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If your payee gives you a Withholding declaration indicating that they want to claim a SAPTO entitlement through PAYG withholding, use the Tax table for seniors and pensioners to work out the amount to withhold from the income amount calculated in step 1. Examples These examples use the PAYG withholding tax tables that apply from 1 July 2015. Example 1 Barbara has an annuity that is not a super income stream that pays $1,000 a week. The ATO has informed Barbara that her deductible 27H amount for the 2015-16 income year is $5,200. 1. The amount to withhold from is: Annuity payment - [Deductible 27H amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara's payer will then use the Weekly tax table (NAT 1005) to work out how much to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount to be withheld is $148. Example 2 Kenneth will receive a fortnightly annuity that is not a super income stream, paid on the 7th and 21st day of the month from 7 February 2016. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid from 7 July 2016. Kenneth has written to the ATO requesting that his deductible 27H amount be calculated. The ATO has informed Kenneth that his deductible 27H amount for a whole income year is $2,400 and for the part of the current income year that he is to receive an annuity; his deductible amount is $1,000. For the current income year, Kenneth will receive ten annuity instalments. 1. The amount to withhold from is: 2. Annuity payment - [Deductible 24H amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth's payer will then use the Fortnightly tax table (NAT 1006) to work out how much to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount to be withheld is $8. Example 1 Barbara has an annuity that is not a super income stream that pays $1,000 a week. The ATO has informed Barbara that her deductible 27H amount for the 2015-16 income year is $5,200. 1. The amount to withhold from is: Annuity payment - [Deductible 27H amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara's payer will then use the Weekly tax table (NAT 1005) to work out how much to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount to be withheld is $148. 1. The amount to withhold from is: Annuity payment - [Deductible 27H amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara's payer will then use the Weekly tax table (NAT 1005) to work out how much to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount to be withheld is $148. Example 2 Kenneth will receive a fortnightly annuity that is not a super income stream, paid on the 7th and 21st day of the month from 7 February 2016. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid from 7 July 2016. Kenneth has written to the ATO requesting that his deductible 27H amount be calculated. The ATO has informed Kenneth that his deductible 27H amount for a whole income year is $2,400 and for the part of the current income year that he is to receive an annuity; his deductible amount is $1,000. For the current income year, Kenneth will receive ten annuity instalments. 1. The amount to withhold from is: 2. Annuity payment - [Deductible 24H amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth's payer will then use the Fortnightly tax table (NAT 1006) to work out how much to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount to be withheld is $8. 1. The amount to withhold from is: 2. Annuity payment - [Deductible 24H amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth's payer will then use the Fortnightly tax table (NAT 1006) to work out how much to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount to be withheld is $8. Rounding of withholding amounts Withholding amounts calculated using the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident payee and 47% from any payment you make to a foreign resident payee (ignoring any cents), if it is an annuity payment that is not a superannuation income stream and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 49% for any annuity payment you make to a resident payee and 47% for any annuity payment you make to a foreign resident payee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-90 of Schedule 1 to the TAA. Using this table You should use this table if you pay an amount to an employee for unused leave on the termination of their employment or office. Unused leave payments on termination of employment or office include: • annual leave • holiday pay • leave loading • leave bonuses • long service leave. • annual leave • holiday pay • leave loading • leave bonuses • long service leave. Before calculating the amount to be withheld, you must work out if the payments are being made as a result of a genuine redundancy, invalidity or an early retirement scheme. Find out more For more information, refer to Withholding from unused leave payments on termination of employment . Working out the withholding amount When a TFN is provided The amount to withhold is calculated using the table below. If the post-17 August 1993 lump sum payment from normal termination is less than $300, you must withhold the lesser of the following: • the amount worked out using the table below • 32% of the payment. Payment type Reason Accrual dates Withholding rates Payment summary label Long service leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 32% A Annual leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A Annual leave loading Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A • the amount worked out using the table below • 32% of the payment. Rounding of withholding amounts Withholding amounts calculated by applying this table are rounded to the nearest dollar. Results ending in 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Marginal rate calculation To work out the marginal rate, you must: 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Normal gross earnings Normal gross earnings are all payments, except those relating to termination payments, received in the last full pay period of employment. This includes taxable allowances, overtime and bonuses. Therefore, your employee's normal gross earnings should be taken to be the earnings relating to the last full pay period worked. Where your employee's pay fluctuates significantly over a number of pay periods, we will accept an average of gross taxable earnings for the financial year to date over the number of pays received. Example The following example uses the Weekly tax table (NAT 1005) effective from 1 July 2015. Beth retires on 31 December 2015. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $800. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($800) $113 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50/52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($800 + $212) $1,012 5 Work out the amount to be withheld from the amount at step 4 ($1,012) $187 6 Subtract the amount at step 1 from the amount at step 5 ($187 - $113) $74 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($74 x 52) $3,848 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,312 ($2,464 + $3,848). The total amount to be withheld is then $6,425 ($113 withholding from normal earnings plus $6,312 withholding from long service leave). Example The following example uses the Weekly tax table (NAT 1005) effective from 1 July 2015. Beth retires on 31 December 2015. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $800. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($800) $113 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50/52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($800 + $212) $1,012 5 Work out the amount to be withheld from the amount at step 4 ($1,012) $187 6 Subtract the amount at step 1 from the amount at step 5 ($187 - $113) $74 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($74 x 52) $3,848 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,312 ($2,464 + $3,848). The total amount to be withheld is then $6,425 ($113 withholding from normal earnings plus $6,312 withholding from long service leave). When a TFN has not been provided If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 49% from the payment. If your employee is a foreign resident who has not provided you with their TFN, you must withhold 47% from the payment. If your employee believes that for their circumstances the amount you withhold will be too much, they may apply for a variation to reduce the amount of withholding. For more information refer to PAYG withholding - varying your PAYG withholding Tax file number declaration Any Tax file number declaration (NAT 3092) your employee provides while they were working for you will only be effective: • for the period that they were working for you • 12 months after you make the last payment. • for the period that they were working for you • 12 months after you make the last payment. The coefficients in this schedule should be used together with the Statement of formulas for calculating amounts to be withheld (NAT 1004). For payments made from 1 July 2016 to 30 June 2017 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA. Using this schedule You should use this schedule if you develop your own payroll software package. Formulas and coefficients are used for calculating weekly withholding amounts for employees who have a: • Higher Education Loan Program (HELP) debt • Student Start-up Loan (SSL) debt • Trade Support Loan (TSL) debt • Financial Supplement (FS) debt. • Higher Education Loan Program (HELP) debt • Student Start-up Loan (SSL) debt • Trade Support Loan (TSL) debt • Financial Supplement (FS) debt. See also: • Our Tax withheld calculator can help you work out the correct amount of tax to withhold from payments to most employees. • You can download a printable version of Statement of formulas for calculating HELP, SSL, TSL and SFSS components (PDF, 792KB) . • Our Tax withheld calculator can help you work out the correct amount of tax to withhold from payments to most employees. • You can download a printable version of Statement of formulas for calculating HELP, SSL, TSL and SFSS components (PDF, 792KB) . Using a formula The withholding amounts for employees who have a HELP/SSL/TSL or Financial Supplement debt can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and component rates outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the weekly HELP/SSL/TSL or SFSS component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. • y is the weekly HELP/SSL/TSL or SFSS component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. HELP/SSL/TSL component rates Tax-free threshold claimed or foreign resident Weekly earnings - x $ Component rate - a % 0 - 1,054.99 - 1,055.00 - 1,174.99 4.0 1,175.00 - 1,294.99 4.5 1,295.00 - 1,362.99 5.0 1,363.00 - 1,464.99 5.5 1,465.00 - 1,586.99 6.0 1,587.00 - 1,670.99 6.5 1,671.00 - 1,838.99 7.0 1,839.00 - 1,958.99 7.5 1,959.00 and over 8.0 No tax-free threshold claimed Weekly earnings - x $ Component rate - a % 0 - 704.99 - 705.00 - 824.99 4.0 825.00 - 944.99 4.5 945.00 - 1,012.99 5.0 1,013.00 - 1,114.99 5.5 1,115.00 - 1,236.99 6.0 1,237.00 - 1,320.99 6.5 1,321.00 - 1,488.99 7.0 1,489.00 - 1,608.99 7.5 1,609.00 and over 8.0 SFSS component rates Tax-free threshold claimed or foreign resident Weekly earnings - x $ Component rate - a % 0 - 1,054.99 - 1,055.00 - 1,294.99 2.0 1,295.00 - 1,838.99 3.0 1,839.00 and over 4.0 No tax-free threshold claimed Weekly earnings - x $ Component rate - a % 0 - 704.99 - 705.00 - 944.99 2.0 945.00 - 1,488.99 3.0 1,489.00 and over 4.0 Calculating fortnightly, monthly or quarterly withholding amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. When to work out the HELP/SSL/TSL component You will need to calculate the HELP/SSL/TSL component when your employee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question 'Do you have a Higher Education Loan Program (HELP), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,055 or more if paid weekly - $2,110 or more if paid fortnightly - $4,571.67 or more if paid monthly - $13,715 or more if paid quarterly. • answered yes to the question 'Do you have a Higher Education Loan Program (HELP), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,055 or more if paid weekly - $2,110 or more if paid fortnightly - $4,571.67 or more if paid monthly - $13,715 or more if paid quarterly. - $1,055 or more if paid weekly - $2,110 or more if paid fortnightly - $4,571.67 or more if paid monthly - $13,715 or more if paid quarterly. If your employee has not claimed the tax-free threshold, the HELP/SSL/TSL component is calculated on earnings of: • $705 or more if paid weekly • $1,410 or more if paid fortnightly • $3,055 or more if paid monthly • $9,165 or more if paid quarterly. • $705 or more if paid weekly • $1,410 or more if paid fortnightly • $3,055 or more if paid monthly • $9,165 or more if paid quarterly. You must withhold the HELP/SSL/TSL component from all your employee's earnings, including taxable allowances, bonuses and commissions. Examples 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. HELP/SSL/TSL component = $1,095.99 × 4% = $44.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 divided by two, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,177.99 × 4.5% = $53.00 rounded to the nearest dollar. Fortnightly HELP/SSL/TSL component = $106.00 ($53.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3/13, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,266.99 × 4.5% = $57.00 rounded to the nearest dollar. Monthly HELP/SSL/TSL component = $247.00 ($57.00 × 13/3, rounded to the nearest dollar). 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. HELP/SSL/TSL component = $1,095.99 × 4% = $44.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 divided by two, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,177.99 × 4.5% = $53.00 rounded to the nearest dollar. Fortnightly HELP/SSL/TSL component = $106.00 ($53.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3/13, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,266.99 × 4.5% = $57.00 rounded to the nearest dollar. Monthly HELP/SSL/TSL component = $247.00 ($57.00 × 13/3, rounded to the nearest dollar). When to work out the SFSS component You will need to calculate the SFSS component when your employee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question 'Do you have a Financial Supplement debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,055 or more if paid weekly - $2,110 or more if paid fortnightly - $4,571.67 or more if paid monthly - $13,715 or more if paid quarterly. • answered yes to the question 'Do you have a Financial Supplement debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,055 or more if paid weekly - $2,110 or more if paid fortnightly - $4,571.67 or more if paid monthly - $13,715 or more if paid quarterly. - $1,055 or more if paid weekly - $2,110 or more if paid fortnightly - $4,571.67 or more if paid monthly - $13,715 or more if paid quarterly. If your employee has not claimed the tax-free threshold, the SFSS component is calculated on earnings of: • $705 or more if paid weekly • $1,410 or more if paid fortnightly • $3,055 or more if paid monthly • $9,165 or more if paid quarterly. • $705 or more if paid weekly • $1,410 or more if paid fortnightly • $3,055 or more if paid monthly • $9,165 or more if paid quarterly. You must withhold the SFSS component from all your employee's earnings, including taxable allowances, bonuses and commissions. Examples 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,238.24. SFSS component = $1,238.99 × 2% = $25.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,311.59. Weekly equivalent of $2,311.59 = $1,155.99 ($2,311.59 divided by two, ignoring cents and adding 99 cents). Weekly SFSS component = $1,155.99 × 2% = $23.00 rounded to the nearest dollar. Fortnightly SFSS component = $46.00 ($23.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,689.21. Weekly equivalent of $5,689.21 = $1,312.99 ($5,689.21 × 3/13, ignoring cents and adding 99 cents). Weekly SFSS component = $1,312.99 × 3% = $39.00 rounded to the nearest dollar. Monthly SFSS component = $169.00 ($39.00 × 13/3, rounded to the nearest dollar). 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,238.24. SFSS component = $1,238.99 × 2% = $25.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,311.59. Weekly equivalent of $2,311.59 = $1,155.99 ($2,311.59 divided by two, ignoring cents and adding 99 cents). Weekly SFSS component = $1,155.99 × 2% = $23.00 rounded to the nearest dollar. Fortnightly SFSS component = $46.00 ($23.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,689.21. Weekly equivalent of $5,689.21 = $1,312.99 ($5,689.21 × 3/13, ignoring cents and adding 99 cents). Weekly SFSS component = $1,312.99 × 3% = $39.00 rounded to the nearest dollar. Monthly SFSS component = $169.00 ($39.00 × 13/3, rounded to the nearest dollar). Note: Do not withhold any amount for HELP/SSL/TSL or Financial Supplement debts from lump sum termination payments. Rounding of withholding amounts to the nearest dollar Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Coefficients to work out the weekly amounts to withhold including the HELP/SSL/TSL component Your employee's total withholding, including the HELP/SSL/TSL component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). Note: If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/SSL/TSL debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/SSL/TSL component and one will not - for example, name one 'scale 2' and the other 'scale 22'. The HELP/SSL/TSL component does not apply if the employee has not provided a tax file number (TFN). For scales without the HELP/SSL/TSL component, refer to Statement of formulas for calculating amounts to be withheld . Where tax-free threshold not claimed in Tax file number declaration - Scale 1 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 45 0.1900 0.1900 361 0.2321 1.8961 705 0.3477 43.6900 825 0.3877 43.6900 932 0.3927 43.6900 945 0.3900 41.1734 1,013 0.3950 41.1734 1,115 0.4000 41.1734 1,188 0.4050 41.1734 1,237 0.4500 94.6542 1,321 0.4550 94.6542 1,489 0.4600 94.6542 1,609 0.4650 94.6542 3,111 0.4700 94.6542 3,111 & over 0.5700 405.8080 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 355 - - 395 0.1900 67.4635 493 0.2900 106.9673 711 0.2100 67.4642 1,055 0.3477 165.4431 1,175 0.3877 165.4431 1,282 0.3927 165.4431 1,295 0.3900 161.9815 1,363 0.3950 161.9815 1,465 0.4000 161.9815 1,538 0.4050 161.9815 1,587 0.4500 231.2123 1,671 0.4550 231.2123 1,839 0.4600 231.2123 1,959 0.4650 231.2123 3,461 0.4700 231.2123 3,461 & over 0.5700 577.3662 Foreign residents - Scale 3 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 1,055 0.3250 0.3250 1,175 0.3650 0.3250 1,295 0.3700 0.3250 1,363 0.3750 0.3250 1,465 0.3800 0.3250 1,538 0.3850 0.3250 1,587 0.4300 69.2308 1,671 0.4350 69.2308 1,839 0.4400 69.2308 1,959 0.4450 69.2308 3,461 0.4500 69.2308 3,461 & over 0.5500 415.3846 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1,055 0.3277 165.4423 1,175 0.3677 165.4423 1,282 0.3727 165.4423 1,295 0.3700 161.9808 1,363 0.3750 161.9808 1,465 0.3800 161.9808 1,538 0.3850 161.9808 1,587 0.4300 231.2115 1,671 0.4350 231.2115 1,839 0.4400 231.2115 1,959 0.4450 231.2115 3,461 0.4500 231.2115 3,461 & over 0.5500 577.3654 Note: Withholding amounts including the HELP/SSL/TSL component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and HELP/SSL/TSL tax tables. The differences result from the rounding of components. Sample data With tax-free threshold Amounts to be withheld Weekly earnings $ Weekly HELP/SSL/TSL component $ Fortnightly earnings $ Fortnightly HELP/SSL/TSL component $ Monthly earnings $ Monthly HELP/SSL/TSL component $ 1055 42.00 2110 84.00 4571.67 182.00 1056 42.00 2112 84.00 4576.00 182.00 1174 47.00 2348 94.00 5087.33 204.00 1175 53.00 2350 106.00 5091.67 230.00 1176 53.00 2352 106.00 5096.00 230.00 1294 58.00 2588 116.00 5607.33 251.00 1295 65.00 2590 130.00 5611.67 282.00 1362 68.00 2724 136.00 5902.00 295.00 1363 75.00 2726 150.00 5906.33 325.00 1364 75.00 2728 150.00 5910.67 325.00 1464 81.00 2928 162.00 6344.00 351.00 1465 88.00 2930 176.00 6348.33 381.00 1466 88.00 2932 176.00 6352.67 381.00 1586 95.00 3172 190.00 6872.67 412.00 1587 103.00 3174 206.00 6877.00 446.00 1670 109.00 3340 218.00 7236.67 472.00 1671 117.00 3342 234.00 7241.00 507.00 1838 129.00 3676 258.00 7964.67 559.00 1839 138.00 3678 276.00 7969.00 598.00 1958 147.00 3916 294.00 8484.67 637.00 1959 157.00 3918 314.00 8489.00 680.00 Weekly withholding amounts including HELP/SSL/TSL component Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 44 8.00 - 14.00 - - 45 9.00 - 15.00 - - 116 25.00 - 38.00 - - 117 25.00 - 38.00 - - 249 56.00 - 81.00 - - 250 56.00 - 81.00 - - 354 80.00 - 115.00 - - 355 81.00 - 115.00 - - 360 82.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 394 94.00 8.00 128.00 8.00 8.00 395 94.00 8.00 128.00 8.00 8.00 492 128.00 36.00 160.00 26.00 26.00 493 128.00 36.00 160.00 26.00 26.00 659 186.00 71.00 214.00 58.00 58.00 660 186.00 71.00 214.00 58.00 58.00 704 201.00 81.00 229.00 66.00 69.00 705 230.00 81.00 229.00 67.00 69.00 710 232.00 82.00 231.00 68.00 70.00 711 232.00 82.00 231.00 68.00 70.00 824 276.00 121.00 268.00 105.00 113.00 825 281.00 122.00 268.00 105.00 113.00 826 281.00 122.00 268.00 106.00 114.00 827 281.00 122.00 269.00 106.00 114.00 931 322.00 159.00 303.00 140.00 149.00 932 323.00 159.00 303.00 140.00 150.00 944 327.00 163.00 307.00 144.00 154.00 945 332.00 163.00 307.00 145.00 154.00 1012 359.00 187.00 329.00 167.00 177.00 1013 364.00 187.00 329.00 167.00 177.00 1054 381.00 201.00 343.00 180.00 191.00 1055 381.00 244.00 385.00 223.00 233.00 1114 405.00 267.00 407.00 245.00 256.00 1115 411.00 267.00 407.00 245.00 256.00 1174 435.00 290.00 429.00 267.00 278.00 1175 435.00 296.00 435.00 273.00 285.00 1187 440.00 301.00 439.00 277.00 289.00 1188 440.00 301.00 440.00 278.00 290.00 1236 462.00 320.00 457.00 296.00 308.00 1237 469.00 321.00 458.00 296.00 308.00 1281 489.00 338.00 474.00 312.00 325.00 1282 489.00 338.00 474.00 313.00 326.00 1295 495.00 350.00 486.00 324.00 337.00 1320 506.00 360.00 495.00 333.00 347.00 1321 513.00 360.00 495.00 334.00 347.00 1362 532.00 376.00 511.00 349.00 363.00 1363 533.00 384.00 518.00 356.00 370.00 1365 534.00 384.00 519.00 357.00 371.00 1464 579.00 424.00 556.00 395.00 409.00 1465 580.00 432.00 564.00 402.00 417.00 1489 598.00 441.00 573.00 412.00 427.00 1537 621.00 461.00 592.00 430.00 446.00 1538 621.00 461.00 593.00 431.00 446.00 1586 643.00 483.00 613.00 451.00 467.00 1587 644.00 491.00 622.00 460.00 475.00 1608 654.00 501.00 631.00 469.00 485.00 1609 662.00 501.00 631.00 469.00 485.00 1670 691.00 529.00 658.00 496.00 512.00 1671 691.00 538.00 666.00 504.00 521.00 1838 770.00 615.00 740.00 578.00 596.00 1839 770.00 624.00 750.00 588.00 606.00 1844 772.00 627.00 752.00 590.00 608.00 1845 773.00 627.00 752.00 590.00 609.00 1958 826.00 680.00 803.00 641.00 660.00 1959 827.00 690.00 813.00 651.00 670.00 2119 902.00 765.00 885.00 723.00 744.00 2120 902.00 766.00 885.00 723.00 744.00 2490 1076.00 940.00 1052.00 890.00 915.00 2491 1077.00 940.00 1052.00 890.00 915.00 2652 1152.00 1016.00 1125.00 963.00 989.00 2653 1153.00 1016.00 1125.00 963.00 990.00 2736 1192.00 1055.00 1162.00 1000.00 1028.00 2737 1192.00 1056.00 1163.00 1001.00 1028.00 2898 1268.00 1131.00 1235.00 1073.00 1102.00 2899 1268.00 1132.00 1236.00 1074.00 1103.00 2913 1275.00 1138.00 1242.00 1080.00 1109.00 2914 1275.00 1139.00 1243.00 1081.00 1110.00 3110 1368.00 1231.00 1331.00 1169.00 1200.00 3111 1368.00 1231.00 1331.00 1169.00 1200.00 3461 1568.00 1396.00 1489.00 1327.00 1361.00 Fortnightly withholding amounts including HELP/SSL/TSL component Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 88 16.00 - 28.00 - - 90 18.00 - 30.00 - - 232 50.00 - 76.00 - - 234 50.00 - 76.00 - - 498 112.00 - 162.00 - - 500 112.00 - 162.00 - - 708 160.00 - 230.00 - - 710 162.00 - 230.00 - - 720 164.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 788 188.00 16.00 256.00 16.00 16.00 790 188.00 16.00 256.00 16.00 16.00 984 256.00 72.00 320.00 52.00 52.00 986 256.00 72.00 320.00 52.00 52.00 1318 372.00 142.00 428.00 116.00 116.00 1320 372.00 142.00 428.00 116.00 116.00 1408 402.00 162.00 458.00 132.00 138.00 1410 460.00 162.00 458.00 134.00 138.00 1420 464.00 164.00 462.00 136.00 140.00 1422 464.00 164.00 462.00 136.00 140.00 1648 552.00 242.00 536.00 210.00 226.00 1650 562.00 244.00 536.00 210.00 226.00 1652 562.00 244.00 536.00 212.00 228.00 1654 562.00 244.00 538.00 212.00 228.00 1862 644.00 318.00 606.00 280.00 298.00 1864 646.00 318.00 606.00 280.00 300.00 1888 654.00 326.00 614.00 288.00 308.00 1890 664.00 326.00 614.00 290.00 308.00 2024 718.00 374.00 658.00 334.00 354.00 2026 728.00 374.00 658.00 334.00 354.00 2108 762.00 402.00 686.00 360.00 382.00 2110 762.00 488.00 770.00 446.00 466.00 2228 810.00 534.00 814.00 490.00 512.00 2230 822.00 534.00 814.00 490.00 512.00 2348 870.00 580.00 858.00 534.00 556.00 2350 870.00 592.00 870.00 546.00 570.00 2374 880.00 602.00 878.00 554.00 578.00 2376 880.00 602.00 880.00 556.00 580.00 2472 924.00 640.00 914.00 592.00 616.00 2474 938.00 642.00 916.00 592.00 616.00 2562 978.00 676.00 948.00 624.00 650.00 2564 978.00 676.00 948.00 626.00 652.00 2590 990.00 700.00 972.00 648.00 674.00 2640 1012.00 720.00 990.00 666.00 694.00 2642 1026.00 720.00 990.00 668.00 694.00 2724 1064.00 752.00 1022.00 698.00 726.00 2726 1066.00 768.00 1036.00 712.00 740.00 2730 1068.00 768.00 1038.00 714.00 742.00 2928 1158.00 848.00 1112.00 790.00 818.00 2930 1160.00 864.00 1128.00 804.00 834.00 2978 1196.00 882.00 1146.00 824.00 854.00 3074 1242.00 922.00 1184.00 860.00 892.00 3076 1242.00 922.00 1186.00 862.00 892.00 3172 1286.00 966.00 1226.00 902.00 934.00 3174 1288.00 982.00 1244.00 920.00 950.00 3216 1308.00 1002.00 1262.00 938.00 970.00 3218 1324.00 1002.00 1262.00 938.00 970.00 3340 1382.00 1058.00 1316.00 992.00 1024.00 3342 1382.00 1076.00 1332.00 1008.00 1042.00 3676 1540.00 1230.00 1480.00 1156.00 1192.00 3678 1540.00 1248.00 1500.00 1176.00 1212.00 3688 1544.00 1254.00 1504.00 1180.00 1216.00 3690 1546.00 1254.00 1504.00 1180.00 1218.00 3916 1652.00 1360.00 1606.00 1282.00 1320.00 3918 1654.00 1380.00 1626.00 1302.00 1340.00 4238 1804.00 1530.00 1770.00 1446.00 1488.00 4240 1804.00 1532.00 1770.00 1446.00 1488.00 4980 2152.00 1880.00 2104.00 1780.00 1830.00 4982 2154.00 1880.00 2104.00 1780.00 1830.00 5304 2304.00 2032.00 2250.00 1926.00 1978.00 5306 2306.00 2032.00 2250.00 1926.00 1980.00 5472 2384.00 2110.00 2324.00 2000.00 2056.00 5474 2384.00 2112.00 2326.00 2002.00 2056.00 5796 2536.00 2262.00 2470.00 2146.00 2204.00 5798 2536.00 2264.00 2472.00 2148.00 2206.00 5826 2550.00 2276.00 2484.00 2160.00 2218.00 5828 2550.00 2278.00 2486.00 2162.00 2220.00 6220 2736.00 2462.00 2662.00 2338.00 2400.00 6222 2736.00 2462.00 2662.00 2338.00 2400.00 6922 3136.00 2792.00 2978.00 2654.00 2722.00 Monthly withholding amounts including HELP/SSL/TSL component Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 190.67 35.00 - 61.00 - - 195.00 39.00 - 65.00 - - 502.67 108.00 - 165.00 - - 507.00 108.00 - 165.00 - - 1079.00 243.00 - 351.00 - - 1083.33 243.00 - 351.00 - - 1534.00 347.00 - 498.00 - - 1538.33 351.00 - 498.00 - - 1560.00 355.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1707.33 407.00 35.00 555.00 35.00 35.00 1711.67 407.00 35.00 555.00 35.00 35.00 2132.00 555.00 156.00 693.00 113.00 113.00 2136.33 555.00 156.00 693.00 113.00 113.00 2855.67 806.00 308.00 927.00 251.00 251.00 2860.00 806.00 308.00 927.00 251.00 251.00 3050.67 871.00 351.00 992.00 286.00 299.00 3055.00 997.00 351.00 992.00 290.00 299.00 3076.67 1005.00 355.00 1001.00 295.00 303.00 3081.00 1005.00 355.00 1001.00 295.00 303.00 3570.67 1196.00 524.00 1161.00 455.00 490.00 3575.00 1218.00 529.00 1161.00 455.00 490.00 3579.33 1218.00 529.00 1161.00 459.00 494.00 3583.67 1218.00 529.00 1166.00 459.00 494.00 4034.33 1395.00 689.00 1313.00 607.00 646.00 4038.67 1400.00 689.00 1313.00 607.00 650.00 4090.67 1417.00 706.00 1330.00 624.00 667.00 4095.00 1439.00 706.00 1330.00 628.00 667.00 4385.33 1556.00 810.00 1426.00 724.00 767.00 4389.67 1577.00 810.00 1426.00 724.00 767.00 4567.33 1651.00 871.00 1486.00 780.00 828.00 4571.67 1651.00 1057.00 1668.00 966.00 1010.00 4827.33 1755.00 1157.00 1764.00 1062.00 1109.00 4831.67 1781.00 1157.00 1764.00 1062.00 1109.00 5087.33 1885.00 1257.00 1859.00 1157.00 1205.00 5091.67 1885.00 1283.00 1885.00 1183.00 1235.00 5143.67 1907.00 1304.00 1902.00 1200.00 1252.00 5148.00 1907.00 1304.00 1907.00 1205.00 1257.00 5356.00 2002.00 1387.00 1980.00 1283.00 1335.00 5360.33 2032.00 1391.00 1985.00 1283.00 1335.00 5551.00 2119.00 1465.00 2054.00 1352.00 1408.00 5555.33 2119.00 1465.00 2054.00 1356.00 1413.00 5611.67 2145.00 1517.00 2106.00 1404.00 1460.00 5720.00 2193.00 1560.00 2145.00 1443.00 1504.00 5724.33 2223.00 1560.00 2145.00 1447.00 1504.00 5902.00 2305.00 1629.00 2214.00 1512.00 1573.00 5906.33 2310.00 1664.00 2245.00 1543.00 1603.00 5915.00 2314.00 1664.00 2249.00 1547.00 1608.00 6344.00 2509.00 1837.00 2409.00 1712.00 1772.00 6348.33 2513.00 1872.00 2444.00 1742.00 1807.00 6452.33 2591.00 1911.00 2483.00 1785.00 1850.00 6660.33 2691.00 1998.00 2565.00 1863.00 1933.00 6664.67 2691.00 1998.00 2570.00 1868.00 1933.00 6872.67 2786.00 2093.00 2656.00 1954.00 2024.00 6877.00 2791.00 2128.00 2695.00 1993.00 2058.00 6968.00 2834.00 2171.00 2734.00 2032.00 2102.00 6972.33 2869.00 2171.00 2734.00 2032.00 2102.00 7236.67 2994.00 2292.00 2851.00 2149.00 2219.00 7241.00 2994.00 2331.00 2886.00 2184.00 2258.00 7964.67 3337.00 2665.00 3207.00 2505.00 2583.00 7969.00 3337.00 2704.00 3250.00 2548.00 2626.00 7990.67 3345.00 2717.00 3259.00 2557.00 2635.00 7995.00 3350.00 2717.00 3259.00 2557.00 2639.00 8484.67 3579.00 2947.00 3480.00 2778.00 2860.00 8489.00 3584.00 2990.00 3523.00 2821.00 2903.00 9182.33 3909.00 3315.00 3835.00 3133.00 3224.00 9186.67 3909.00 3319.00 3835.00 3133.00 3224.00 10790.00 4663.00 4073.00 4559.00 3857.00 3965.00 10794.33 4667.00 4073.00 4559.00 3857.00 3965.00 11492.00 4992.00 4403.00 4875.00 4173.00 4286.00 11496.33 4996.00 4403.00 4875.00 4173.00 4290.00 11856.00 5165.00 4572.00 5035.00 4333.00 4455.00 11860.33 5165.00 4576.00 5040.00 4338.00 4455.00 12558.00 5495.00 4901.00 5352.00 4650.00 4775.00 12562.33 5495.00 4905.00 5356.00 4654.00 4780.00 12623.00 5525.00 4931.00 5382.00 4680.00 4806.00 12627.33 5525.00 4936.00 5386.00 4684.00 4810.00 13476.67 5928.00 5334.00 5768.00 5066.00 5200.00 13481.00 5928.00 5334.00 5768.00 5066.00 5200.00 14997.67 6795.00 6049.00 6452.00 5750.00 5898.00 Coefficients to work out the weekly amounts to withhold including the SFSS component Your employee's total withholding, including the SFSS component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). Note: If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a Financial Supplement debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the SFSS component and one will not - for example, name one 'scale 2' and the other 'scale 22'. The SFSS component does not apply if the employee has not provided a tax file number (TFN). For scales without the SFSS component, refer to Statement of formulas for calculating amounts to be withheld . Where tax-free threshold not claimed in Tax file number declaration - Scale 1 WITH FS Debt Weekly earnings (x) less than $ a b 45 0.1900 0.1900 361 0.2321 1.8961 705 0.3477 43.6900 932 0.3677 43.6900 945 0.3650 41.1734 1,188 0.3750 41.1734 1,489 0.4200 94.6542 3,111 0.4300 94.6542 3,111 & over 0.5300 405.8080 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 WITH FS Debt Weekly earnings (x) less than $ a b 355 - - 395 0.1900 67.4635 493 0.2900 106.9673 711 0.2100 67.4642 1,055 0.3477 165.4431 1,282 0.3677 165.4431 1,295 0.3650 161.9815 1,538 0.3750 161.9815 1,839 0.4200 231.2123 3,461 0.4300 231.2123 3,461 & over 0.5300 577.3662 Foreign residents - Scale 3 WITH FS Debt Weekly earnings (x) less than $ a b 1,055 0.3250 0.3250 1,295 0.3450 0.3250 1,538 0.3550 0.3250 1,839 0.4000 69.2308 3,461 0.4100 69.2308 3,461 & over 0.5100 415.3846 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 WITH FS Debt Weekly earnings (x) less than $ a b Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1,055 0.3277 165.4423 1,282 0.3477 165.4423 1,295 0.3450 161.9808 1,538 0.3550 161.9808 1,839 0.4000 231.2115 3,461 0.4100 231.2115 3,461 & over 0.5100 577.3654 (x) less than $ Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 WITH FS Debt Weekly earnings (x) less than $ a b 355 - - 660 0.1900 67.4635 711 0.2400 100.5087 826 0.3777 198.4875 1,055 0.3377 165.4429 1,282 0.3577 165.4429 1,295 0.3550 161.9813 1,538 0.3650 161.9813 1,839 0.4100 231.2121 3,461 0.4200 231.2121 3,461 & over 0.5200 577.3660 Note: Withholding amounts including the SFSS component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and SFSS tax tables. The differences result from the rounding of components. Sample data With tax-free threshold Amounts to be withheld Weekly earnings $ Fortnightly earnings $ Monthly earnings $ 1055 21.00 2110 42.00 4571.67 91.00 1056 21.00 2112 42.00 4576.00 91.00 1135 23.00 2270 46.00 4918.33 100.00 1136 23.00 2272 46.00 4922.67 100.00 1214 24.00 2428 48.00 5260.67 104.00 1215 24.00 2430 48.00 5265.00 104.00 1294 26.00 2588 52.00 5607.33 113.00 1295 39.00 2590 78.00 5611.67 169.00 1296 39.00 2592 78.00 5616.00 169.00 1431 43.00 2862 86.00 6201.00 186.00 1432 43.00 2864 86.00 6205.33 186.00 1566 47.00 3132 94.00 6786.00 204.00 1567 47.00 3134 94.00 6790.33 204.00 1702 51.00 3404 102.00 7375.33 221.00 1703 51.00 3406 102.00 7379.67 221.00 1704 51.00 3408 102.00 7384.00 221.00 1838 55.00 3676 110.00 7964.67 238.00 1839 74.00 3678 148.00 7969.00 321.00 1840 74.00 3680 148.00 7973.33 321.00 1959 78.00 3918 156.00 8489.00 338.00 1960 78.00 3920 156.00 8493.33 338.00 Weekly withholding amounts including SFSS component Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 44 8.00 - 14.00 - - 45 9.00 - 15.00 - - 116 25.00 - 38.00 - - 117 25.00 - 38.00 - - 249 56.00 - 81.00 - - 250 56.00 - 81.00 - - 354 80.00 - 115.00 - - 355 81.00 - 115.00 - - 360 82.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 394 94.00 8.00 128.00 8.00 8.00 395 94.00 8.00 128.00 8.00 8.00 492 128.00 36.00 160.00 26.00 26.00 493 128.00 36.00 160.00 26.00 26.00 659 186.00 71.00 214.00 58.00 58.00 660 186.00 71.00 214.00 58.00 58.00 704 201.00 81.00 229.00 66.00 69.00 705 216.00 81.00 229.00 67.00 69.00 710 218.00 82.00 231.00 68.00 70.00 711 218.00 82.00 231.00 68.00 70.00 825 260.00 122.00 268.00 105.00 113.00 826 260.00 122.00 268.00 106.00 114.00 931 299.00 159.00 303.00 140.00 149.00 932 299.00 159.00 303.00 140.00 150.00 944 304.00 163.00 307.00 144.00 154.00 945 314.00 163.00 307.00 145.00 154.00 1054 354.00 201.00 343.00 180.00 191.00 1055 355.00 223.00 364.00 202.00 212.00 1187 404.00 271.00 410.00 248.00 260.00 1188 405.00 272.00 410.00 248.00 260.00 1281 444.00 306.00 442.00 280.00 293.00 1282 444.00 306.00 442.00 281.00 293.00 1294 449.00 311.00 446.00 285.00 298.00 1295 450.00 324.00 460.00 298.00 311.00 1488 531.00 396.00 528.00 367.00 382.00 1489 546.00 397.00 529.00 367.00 382.00 1537 567.00 415.00 546.00 384.00 399.00 1538 567.00 415.00 546.00 384.00 400.00 1838 696.00 541.00 666.00 504.00 523.00 1839 697.00 560.00 685.00 523.00 542.00 1844 699.00 562.00 687.00 525.00 544.00 1845 699.00 563.00 688.00 526.00 544.00 2119 817.00 680.00 800.00 638.00 659.00 2120 817.00 681.00 800.00 638.00 660.00 2490 976.00 840.00 952.00 790.00 815.00 2491 977.00 840.00 952.00 791.00 815.00 2652 1046.00 910.00 1018.00 857.00 883.00 2653 1047.00 910.00 1019.00 857.00 883.00 2736 1082.00 946.00 1053.00 891.00 918.00 2737 1083.00 946.00 1053.00 891.00 919.00 2898 1152.00 1015.00 1119.00 957.00 986.00 2899 1152.00 1016.00 1120.00 958.00 987.00 2913 1158.00 1022.00 1126.00 964.00 993.00 2914 1159.00 1022.00 1126.00 964.00 993.00 3110 1243.00 1107.00 1206.00 1044.00 1075.00 3111 1244.00 1107.00 1207.00 1045.00 1076.00 3460 1429.00 1257.00 1350.00 1188.00 1222.00 3461 1429.00 1257.00 1350.00 1188.00 1223.00 Fortnightly withholding amounts including SFSS component Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 88 16.00 0.00 28.00 0.00 0.00 90 18.00 0.00 30.00 0.00 0.00 232 50.00 0.00 76.00 0.00 0.00 234 50.00 0.00 76.00 0.00 0.00 498 112.00 0.00 162.00 0.00 0.00 500 112.00 0.00 162.00 0.00 0.00 708 160.00 0.00 230.00 0.00 0.00 710 162.00 0.00 230.00 0.00 0.00 720 164.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 788 188.00 16.00 256.00 16.00 16.00 790 188.00 16.00 256.00 16.00 16.00 984 256.00 72.00 320.00 52.00 52.00 986 256.00 72.00 320.00 52.00 52.00 1318 372.00 142.00 428.00 116.00 116.00 1320 372.00 142.00 428.00 116.00 116.00 1408 402.00 162.00 458.00 132.00 138.00 1410 432.00 162.00 458.00 134.00 138.00 1420 436.00 164.00 462.00 136.00 140.00 1422 436.00 164.00 462.00 136.00 140.00 1650 520.00 244.00 536.00 210.00 226.00 1652 520.00 244.00 536.00 212.00 228.00 1862 598.00 318.00 606.00 280.00 298.00 1864 598.00 318.00 606.00 280.00 300.00 1888 608.00 326.00 614.00 288.00 308.00 1890 628.00 326.00 614.00 290.00 308.00 2108 708.00 402.00 686.00 360.00 382.00 2110 710.00 446.00 728.00 404.00 424.00 2374 808.00 542.00 820.00 496.00 520.00 2376 810.00 544.00 820.00 496.00 520.00 2562 888.00 612.00 884.00 560.00 586.00 2564 888.00 612.00 884.00 562.00 586.00 2588 898.00 622.00 892.00 570.00 596.00 2590 900.00 648.00 920.00 596.00 622.00 2976 1062.00 792.00 1056.00 734.00 764.00 2978 1092.00 794.00 1058.00 734.00 764.00 3074 1134.00 830.00 1092.00 768.00 798.00 3076 1134.00 830.00 1092.00 768.00 800.00 3676 1392.00 1082.00 1332.00 1008.00 1046.00 3678 1394.00 1120.00 1370.00 1046.00 1084.00 3688 1398.00 1124.00 1374.00 1050.00 1088.00 3690 1398.00 1126.00 1376.00 1052.00 1088.00 4238 1634.00 1360.00 1600.00 1276.00 1318.00 4240 1634.00 1362.00 1600.00 1276.00 1320.00 4980 1952.00 1680.00 1904.00 1580.00 1630.00 4982 1954.00 1680.00 1904.00 1582.00 1630.00 5304 2092.00 1820.00 2036.00 1714.00 1766.00 5306 2094.00 1820.00 2038.00 1714.00 1766.00 5472 2164.00 1892.00 2106.00 1782.00 1836.00 5474 2166.00 1892.00 2106.00 1782.00 1838.00 5796 2304.00 2030.00 2238.00 1914.00 1972.00 5798 2304.00 2032.00 2240.00 1916.00 1974.00 5826 2316.00 2044.00 2252.00 1928.00 1986.00 5828 2318.00 2044.00 2252.00 1928.00 1986.00 6220 2486.00 2214.00 2412.00 2088.00 2150.00 6222 2488.00 2214.00 2414.00 2090.00 2152.00 6920 2858.00 2514.00 2700.00 2376.00 2444.00 6922 2858.00 2514.00 2700.00 2376.00 2446.00 Monthly withholding amounts including SFSS component Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 190.67 35.00 - 61.00 - - 195.00 39.00 - 65.00 - - 502.67 108.00 - 165.00 - - 507.00 108.00 - 165.00 - - 1079.00 243.00 - 351.00 - - 1083.33 243.00 - 351.00 - - 1534.00 347.00 - 498.00 - - 1538.33 351.00 - 498.00 - - 1560.00 355.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1707.33 407.00 35.00 555.00 35.00 35.00 1711.67 407.00 35.00 555.00 35.00 35.00 2132.00 555.00 156.00 693.00 113.00 113.00 2136.33 555.00 156.00 693.00 113.00 113.00 2855.67 806.00 308.00 927.00 251.00 251.00 2860.00 806.00 308.00 927.00 251.00 251.00 3050.67 871.00 351.00 992.00 286.00 299.00 3055.00 936.00 351.00 992.00 290.00 299.00 3076.67 945.00 355.00 1001.00 295.00 303.00 3081.00 945.00 355.00 1001.00 295.00 303.00 3575.00 1127.00 529.00 1161.00 455.00 490.00 3579.33 1127.00 529.00 1161.00 459.00 494.00 4034.33 1296.00 689.00 1313.00 607.00 646.00 4038.67 1296.00 689.00 1313.00 607.00 650.00 4090.67 1317.00 706.00 1330.00 624.00 667.00 4095.00 1361.00 706.00 1330.00 628.00 667.00 4567.33 1534.00 871.00 1486.00 780.00 828.00 4571.67 1538.00 966.00 1577.00 875.00 919.00 5143.67 1751.00 1174.00 1777.00 1075.00 1127.00 5148.00 1755.00 1179.00 1777.00 1075.00 1127.00 5551.00 1924.00 1326.00 1915.00 1213.00 1270.00 5555.33 1924.00 1326.00 1915.00 1218.00 1270.00 5607.33 1946.00 1348.00 1933.00 1235.00 1291.00 5611.67 1950.00 1404.00 1993.00 1291.00 1348.00 6448.00 2301.00 1716.00 2288.00 1590.00 1655.00 6452.33 2366.00 1720.00 2292.00 1590.00 1655.00 6660.33 2457.00 1798.00 2366.00 1664.00 1729.00 6664.67 2457.00 1798.00 2366.00 1664.00 1733.00 7964.67 3016.00 2344.00 2886.00 2184.00 2266.00 7969.00 3020.00 2427.00 2968.00 2266.00 2349.00 7990.67 3029.00 2435.00 2977.00 2275.00 2357.00 7995.00 3029.00 2440.00 2981.00 2279.00 2357.00 9182.33 3540.00 2947.00 3467.00 2765.00 2856.00 9186.67 3540.00 2951.00 3467.00 2765.00 2860.00 10790.00 4229.00 3640.00 4125.00 3423.00 3532.00 10794.33 4234.00 3640.00 4125.00 3428.00 3532.00 11492.00 4533.00 3943.00 4411.00 3714.00 3826.00 11496.33 4537.00 3943.00 4416.00 3714.00 3826.00 11856.00 4689.00 4099.00 4563.00 3861.00 3978.00 11860.33 4693.00 4099.00 4563.00 3861.00 3982.00 12558.00 4992.00 4398.00 4849.00 4147.00 4273.00 12562.33 4992.00 4403.00 4853.00 4151.00 4277.00 12623.00 5018.00 4429.00 4879.00 4177.00 4303.00 12627.33 5022.00 4429.00 4879.00 4177.00 4303.00 13476.67 5386.00 4797.00 5226.00 4524.00 4658.00 13481.00 5391.00 4797.00 5230.00 4528.00 4663.00 14993.33 6192.00 5447.00 5850.00 5148.00 5295.00 14997.67 6192.00 5447.00 5850.00 5148.00 5300.00 Coefficients to work out the weekly amounts to withhold including HELP/SSL/TSL and SFSS components Your employee's total withholding, including the HELP/SSL/TSL and SFSS components, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). Note: If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/SSL/TSL and Financial Supplement debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/SSL/TSL and SFSS components and one will not - for example, name one 'scale 2' and the other 'scale 22'. The HELP/SSL/TSL and SFSS components do not apply if the employee has not provided a tax file number (TFN). For scales without HELP/SSL/TSL and SFSS components, refer to Statement of formulas for calculating amounts to be withheld . Where tax-free threshold not claimed in Tax file number declaration - Scale 1 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 45 0.1900 0.1900 361 0.2321 1.8961 705 0.3477 43.6900 825 0.4077 43.6900 932 0.4127 43.6900 945 0.4100 41.1734 1,013 0.4250 41.1734 1,115 0.4300 41.1734 1,188 0.4350 41.1734 1,237 0.4800 94.6542 1,321 0.4850 94.6542 1,489 0.4900 94.6542 1,609 0.5050 94.6542 3,111 0.5100 94.6542 3,111 & over 0.6100 405.8080 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 355 - - 395 0.1900 67.4635 493 0.2900 106.9673 711 0.2100 67.4642 1,055 0.3477 165.4431 1,175 0.4077 165.4431 1,282 0.4127 165.4431 1,295 0.4100 161.9815 1,363 0.4250 161.9815 1,465 0.4300 161.9815 1,538 0.4350 161.9815 1,587 0.4800 231.2123 1,671 0.4850 231.2123 1,839 0.4900 231.2123 1,959 0.5050 231.2123 3,461 0.5100 231.2123 3,461 & over 0.6100 577.3662 Foreign residents - Scale 3 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 1,055 0.3250 0.3250 1,175 0.3850 0.3250 1,295 0.3900 0.3250 1,363 0.4050 0.3250 1,465 0.4100 0.3250 1,538 0.4150 0.3250 1,587 0.4600 69.2308 1,671 0.4650 69.2308 1,839 0.4700 69.2308 1,959 0.4850 69.2308 3,461 0.4900 69.2308 3,461 & over 0.5900 415.3846 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1,055 0.3277 165.4423 1,175 0.3877 165.4423 1,282 0.3927 165.4423 1,295 0.3900 161.9808 1,363 0.4050 161.9808 1,465 0.4100 161.9808 1,538 0.4150 161.9808 1,587 0.4600 231.2115 1,671 0.4650 231.2115 1,839 0.4700 231.2115 1,959 0.4850 231.2115 3,461 0.4900 231.2115 3,461 & over 0.5900 577.3654 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 355 - - 660 0.1900 67.4635 711 0.2400 100.5087 826 0.3777 198.4875 1,055 0.3377 165.4429 1,175 0.3977 165.4429 1,282 0.4027 165.4429 1,295 0.4000 161.9813 1,363 0.4150 161.9813 1,465 0.4200 161.9813 1,538 0.4250 161.9813 1,587 0.4700 231.2121 1,671 0.4750 231.2121 1,839 0.4800 231.2121 1,959 0.4950 231.2121 3,461 0.5000 231.2121 3,461 & over 0.6000 577.3660 Note: Withholding amounts including the HELP/SSL/TSL and SFSS components worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG, HELP/SSL/TSL and SFSS tax tables. The differences result from the rounding of components. Sample data Weekly withholding amounts including HELP/SSL/TSL and SFSS components Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 44 8.00 - 14.00 - - 45 9.00 - 15.00 - - 116 25.00 - 38.00 - - 117 25.00 - 38.00 - - 249 56.00 - 81.00 - - 250 56.00 - 81.00 - - 354 80.00 - 115.00 - - 355 81.00 - 115.00 - - 360 82.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 394 94.00 8.00 128.00 8.00 8.00 395 94.00 8.00 128.00 8.00 8.00 492 128.00 36.00 160.00 26.00 26.00 493 128.00 36.00 160.00 26.00 26.00 659 186.00 71.00 214.00 58.00 58.00 660 186.00 71.00 214.00 58.00 58.00 704 201.00 81.00 229.00 66.00 69.00 705 244.00 81.00 229.00 67.00 69.00 710 246.00 82.00 231.00 68.00 70.00 711 247.00 82.00 231.00 68.00 70.00 824 293.00 121.00 268.00 105.00 113.00 825 297.00 122.00 268.00 105.00 113.00 826 298.00 122.00 268.00 106.00 114.00 827 298.00 122.00 269.00 106.00 114.00 931 341.00 159.00 303.00 140.00 149.00 932 341.00 159.00 303.00 140.00 150.00 944 346.00 163.00 307.00 144.00 154.00 945 361.00 163.00 307.00 145.00 154.00 1012 389.00 187.00 329.00 167.00 177.00 1013 395.00 187.00 329.00 167.00 177.00 1054 412.00 201.00 343.00 180.00 191.00 1055 413.00 265.00 406.00 244.00 255.00 1114 438.00 289.00 429.00 267.00 278.00 1115 444.00 290.00 429.00 267.00 278.00 1174 470.00 314.00 452.00 290.00 302.00 1175 470.00 320.00 458.00 296.00 308.00 1187 476.00 325.00 463.00 301.00 313.00 1188 476.00 325.00 463.00 301.00 313.00 1236 499.00 345.00 482.00 320.00 333.00 1237 506.00 345.00 482.00 321.00 333.00 1281 527.00 364.00 500.00 338.00 351.00 1282 528.00 364.00 500.00 338.00 351.00 1295 534.00 389.00 525.00 363.00 376.00 1320 546.00 399.00 535.00 373.00 386.00 1321 553.00 400.00 535.00 373.00 387.00 1362 573.00 417.00 552.00 390.00 404.00 1363 574.00 425.00 559.00 397.00 411.00 1365 575.00 425.00 560.00 398.00 412.00 1464 623.00 468.00 600.00 439.00 453.00 1465 624.00 476.00 608.00 446.00 461.00 1489 658.00 486.00 618.00 456.00 471.00 1537 682.00 507.00 638.00 476.00 492.00 1538 683.00 508.00 639.00 477.00 492.00 1586 707.00 531.00 661.00 499.00 515.00 1587 707.00 539.00 669.00 507.00 523.00 1608 718.00 549.00 679.00 517.00 533.00 1609 726.00 550.00 679.00 517.00 534.00 1670 758.00 579.00 708.00 546.00 563.00 1671 758.00 588.00 717.00 555.00 571.00 1838 843.00 670.00 795.00 633.00 652.00 1839 844.00 698.00 823.00 661.00 680.00 1844 846.00 701.00 826.00 664.00 682.00 1845 847.00 701.00 826.00 664.00 683.00 1958 904.00 758.00 881.00 719.00 738.00 1959 905.00 768.00 891.00 729.00 749.00 2119 987.00 850.00 970.00 808.00 829.00 2120 987.00 850.00 970.00 808.00 829.00 2490 1176.00 1039.00 1151.00 989.00 1014.00 2491 1176.00 1040.00 1152.00 990.00 1015.00 2652 1258.00 1122.00 1231.00 1069.00 1095.00 2653 1259.00 1122.00 1231.00 1069.00 1096.00 2736 1301.00 1165.00 1272.00 1110.00 1137.00 2737 1302.00 1165.00 1272.00 1110.00 1138.00 2898 1384.00 1247.00 1351.00 1189.00 1218.00 2899 1384.00 1248.00 1352.00 1190.00 1219.00 2913 1391.00 1255.00 1359.00 1197.00 1226.00 2914 1392.00 1255.00 1359.00 1197.00 1226.00 3110 1492.00 1355.00 1455.00 1293.00 1324.00 3111 1493.00 1356.00 1456.00 1294.00 1325.00 3461 1706.00 1534.00 1627.00 1465.00 1500.00 Fortnightly withholding amounts including HELP/SSL/TSL and SFSS components Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 88 16.00 - 28.00 - - 90 18.00 - 30.00 - - 232 50.00 - 76.00 - - 234 50.00 - 76.00 - - 498 112.00 - 162.00 - - 500 112.00 - 162.00 - - 708 160.00 - 230.00 - - 710 162.00 - 230.00 - - 720 164.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 788 188.00 16.00 256.00 16.00 16.00 790 188.00 16.00 256.00 16.00 16.00 984 256.00 72.00 320.00 52.00 52.00 986 256.00 72.00 320.00 52.00 52.00 1318 372.00 142.00 428.00 116.00 116.00 1320 372.00 142.00 428.00 116.00 116.00 1408 402.00 162.00 458.00 132.00 138.00 1410 488.00 162.00 458.00 134.00 138.00 1420 492.00 164.00 462.00 136.00 140.00 1422 494.00 164.00 462.00 136.00 140.00 1648 586.00 242.00 536.00 210.00 226.00 1650 594.00 244.00 536.00 210.00 226.00 1652 596.00 244.00 536.00 212.00 228.00 1654 596.00 244.00 538.00 212.00 228.00 1862 682.00 318.00 606.00 280.00 298.00 1864 682.00 318.00 606.00 280.00 300.00 1888 692.00 326.00 614.00 288.00 308.00 1890 722.00 326.00 614.00 290.00 308.00 2024 778.00 374.00 658.00 334.00 354.00 2026 790.00 374.00 658.00 334.00 354.00 2108 824.00 402.00 686.00 360.00 382.00 2110 826.00 530.00 812.00 488.00 510.00 2228 876.00 578.00 858.00 534.00 556.00 2230 888.00 580.00 858.00 534.00 556.00 2348 940.00 628.00 904.00 580.00 604.00 2350 940.00 640.00 916.00 592.00 616.00 2374 952.00 650.00 926.00 602.00 626.00 2376 952.00 650.00 926.00 602.00 626.00 2472 998.00 690.00 964.00 640.00 666.00 2474 1012.00 690.00 964.00 642.00 666.00 2562 1054.00 728.00 1000.00 676.00 702.00 2564 1056.00 728.00 1000.00 676.00 702.00 2590 1068.00 778.00 1050.00 726.00 752.00 2640 1092.00 798.00 1070.00 746.00 772.00 2642 1106.00 800.00 1070.00 746.00 774.00 2724 1146.00 834.00 1104.00 780.00 808.00 2726 1148.00 850.00 1118.00 794.00 822.00 2730 1150.00 850.00 1120.00 796.00 824.00 2928 1246.00 936.00 1200.00 878.00 906.00 2930 1248.00 952.00 1216.00 892.00 922.00 2978 1316.00 972.00 1236.00 912.00 942.00 3074 1364.00 1014.00 1276.00 952.00 984.00 3076 1366.00 1016.00 1278.00 954.00 984.00 3172 1414.00 1062.00 1322.00 998.00 1030.00 3174 1414.00 1078.00 1338.00 1014.00 1046.00 3216 1436.00 1098.00 1358.00 1034.00 1066.00 3218 1452.00 1100.00 1358.00 1034.00 1068.00 3340 1516.00 1158.00 1416.00 1092.00 1126.00 3342 1516.00 1176.00 1434.00 1110.00 1142.00 3676 1686.00 1340.00 1590.00 1266.00 1304.00 3678 1688.00 1396.00 1646.00 1322.00 1360.00 3688 1692.00 1402.00 1652.00 1328.00 1364.00 3690 1694.00 1402.00 1652.00 1328.00 1366.00 3916 1808.00 1516.00 1762.00 1438.00 1476.00 3918 1810.00 1536.00 1782.00 1458.00 1498.00 4238 1974.00 1700.00 1940.00 1616.00 1658.00 4240 1974.00 1700.00 1940.00 1616.00 1658.00 4980 2352.00 2078.00 2302.00 1978.00 2028.00 4982 2352.00 2080.00 2304.00 1980.00 2030.00 5304 2516.00 2244.00 2462.00 2138.00 2190.00 5306 2518.00 2244.00 2462.00 2138.00 2192.00 5472 2602.00 2330.00 2544.00 2220.00 2274.00 5474 2604.00 2330.00 2544.00 2220.00 2276.00 5796 2768.00 2494.00 2702.00 2378.00 2436.00 5798 2768.00 2496.00 2704.00 2380.00 2438.00 5826 2782.00 2510.00 2718.00 2394.00 2452.00 5828 2784.00 2510.00 2718.00 2394.00 2452.00 6220 2984.00 2710.00 2910.00 2586.00 2648.00 6222 2986.00 2712.00 2912.00 2588.00 2650.00 6922 3412.00 3068.00 3254.00 2930.00 3000.00 Monthly withholding amounts including HELP/SSL/TSL and SFSS components Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 190.67 35.00 - 61.00 - - 195.00 39.00 - 65.00 - - 502.67 108.00 - 165.00 - - 507.00 108.00 - 165.00 - - 1079.00 243.00 - 351.00 - - 1083.33 243.00 - 351.00 - - 1534.00 347.00 - 498.00 - - 1538.33 351.00 - 498.00 - - 1560.00 355.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1707.33 407.00 35.00 555.00 35.00 35.00 1711.67 407.00 35.00 555.00 35.00 35.00 2132.00 555.00 156.00 693.00 113.00 113.00 2136.33 555.00 156.00 693.00 113.00 113.00 2855.67 806.00 308.00 927.00 251.00 251.00 2860.00 806.00 308.00 927.00 251.00 251.00 3050.67 871.00 351.00 992.00 286.00 299.00 3055.00 1057.00 351.00 992.00 290.00 299.00 3076.67 1066.00 355.00 1001.00 295.00 303.00 3081.00 1070.00 355.00 1001.00 295.00 303.00 3570.67 1270.00 524.00 1161.00 455.00 490.00 3575.00 1287.00 529.00 1161.00 455.00 490.00 3579.33 1291.00 529.00 1161.00 459.00 494.00 3583.67 1291.00 529.00 1166.00 459.00 494.00 4034.33 1478.00 689.00 1313.00 607.00 646.00 4038.67 1478.00 689.00 1313.00 607.00 650.00 4090.67 1499.00 706.00 1330.00 624.00 667.00 4095.00 1564.00 706.00 1330.00 628.00 667.00 4385.33 1686.00 810.00 1426.00 724.00 767.00 4389.67 1712.00 810.00 1426.00 724.00 767.00 4567.33 1785.00 871.00 1486.00 780.00 828.00 4571.67 1790.00 1148.00 1759.00 1057.00 1105.00 4827.33 1898.00 1252.00 1859.00 1157.00 1205.00 4831.67 1924.00 1257.00 1859.00 1157.00 1205.00 5087.33 2037.00 1361.00 1959.00 1257.00 1309.00 5091.67 2037.00 1387.00 1985.00 1283.00 1335.00 5143.67 2063.00 1408.00 2006.00 1304.00 1356.00 5148.00 2063.00 1408.00 2006.00 1304.00 1356.00 5356.00 2162.00 1495.00 2089.00 1387.00 1443.00 5360.33 2193.00 1495.00 2089.00 1391.00 1443.00 5551.00 2284.00 1577.00 2167.00 1465.00 1521.00 5555.33 2288.00 1577.00 2167.00 1465.00 1521.00 5611.67 2314.00 1686.00 2275.00 1573.00 1629.00 5720.00 2366.00 1729.00 2318.00 1616.00 1673.00 5724.33 2396.00 1733.00 2318.00 1616.00 1677.00 5902.00 2483.00 1807.00 2392.00 1690.00 1751.00 5906.33 2487.00 1842.00 2422.00 1720.00 1781.00 5915.00 2492.00 1842.00 2427.00 1725.00 1785.00 6344.00 2700.00 2028.00 2600.00 1902.00 1963.00 6348.33 2704.00 2063.00 2635.00 1933.00 1998.00 6452.33 2851.00 2106.00 2678.00 1976.00 2041.00 6660.33 2955.00 2197.00 2765.00 2063.00 2132.00 6664.67 2960.00 2201.00 2769.00 2067.00 2132.00 6872.67 3064.00 2301.00 2864.00 2162.00 2232.00 6877.00 3064.00 2336.00 2899.00 2197.00 2266.00 6968.00 3111.00 2379.00 2942.00 2240.00 2310.00 6972.33 3146.00 2383.00 2942.00 2240.00 2314.00 7236.67 3285.00 2509.00 3068.00 2366.00 2440.00 7241.00 3285.00 2548.00 3107.00 2405.00 2474.00 7964.67 3653.00 2903.00 3445.00 2743.00 2825.00 7969.00 3657.00 3025.00 3566.00 2864.00 2947.00 7990.67 3666.00 3038.00 3579.00 2877.00 2955.00 7995.00 3670.00 3038.00 3579.00 2877.00 2960.00 8484.67 3917.00 3285.00 3818.00 3116.00 3198.00 8489.00 3922.00 3328.00 3861.00 3159.00 3246.00 9182.33 4277.00 3683.00 4203.00 3501.00 3592.00 9186.67 4277.00 3683.00 4203.00 3501.00 3592.00 10790.00 5096.00 4502.00 4988.00 4286.00 4394.00 10794.33 5096.00 4507.00 4992.00 4290.00 4398.00 11492.00 5451.00 4862.00 5334.00 4632.00 4745.00 11496.33 5456.00 4862.00 5334.00 4632.00 4749.00 11856.00 5638.00 5048.00 5512.00 4810.00 4927.00 11860.33 5642.00 5048.00 5512.00 4810.00 4931.00 12558.00 5997.00 5404.00 5854.00 5152.00 5278.00 12562.33 5997.00 5408.00 5859.00 5157.00 5282.00 12623.00 6028.00 5438.00 5889.00 5187.00 5313.00 12627.33 6032.00 5438.00 5889.00 5187.00 5313.00 13476.67 6465.00 5872.00 6305.00 5603.00 5737.00 13481.00 6470.00 5876.00 6309.00 5607.00 5742.00 14997.67 7393.00 6647.00 7050.00 6348.00 6500.00 Use for payments to low income aged persons and pensioners For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. Use the Withholding look-up tool to quickly work out the amount to withhold . Using this table You should use this table if you make payments to: • seniors and pensioners who, at the end of the relevant financial year, are 65 years of age or older (for example, to be eligible for the year ending 30 June 2016, an employee must be born on or before 30 June 1951). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. • seniors and pensioners who, at the end of the relevant financial year, are 65 years of age or older (for example, to be eligible for the year ending 30 June 2016, an employee must be born on or before 30 June 1951). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. This table applies to weekly payments including: • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. This tax table can only apply if the employee has provided you with either: • a Withholding declaration (NAT 3093) answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners (NAT 5072) answering yes to questions 4, 5 and 6. • a Withholding declaration (NAT 3093) answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners (NAT 5072) answering yes to questions 4, 5 and 6. Get it done You can download a printable version of Tax table for seniors and pensioners (NAT 4466, 732KB) in Portable Document Format (PDF). Working out the withholding amount 1. Calculate your employee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from step 1 into the Withholding look-up tool , as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your employee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your employee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. Example An employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool. If the employee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). 1. Calculate your employee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from step 1 into the Withholding look-up tool , as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your employee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your employee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. Example An employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool. If the employee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). Calculating fortnightly or monthly withholding amounts First calculate the weekly equivalent of fortnightly or monthly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly or monthly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. Using a formula The withholding amounts shown in this table can be expressed in a mathematical form. You should read this section with Statement of formulas for calculating amounts to be withheld (NAT 1004). If you have developed your own payroll software package, you can use the following formulas and the coefficients outlined below. The formulas comprise linear equations of the form y = ax - b, where: • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. If no TFN is provided, ignore cents when you calculate withholding amounts. Accounting software Software written in accordance with the formulas should be tested for accuracy against the withholding amounts obtained using the Withholding look-up tool . You should only use such software if it produces the exact amounts. Values of the coefficients a and b for each set of formulas Single Weekly earnings(x) less than a b $580 - - $620 0.1900 110.3481 $711 0.4150 250.0168 $775 0.5527 347.9957 $963 0.4727 285.9218 $1,282 0.3477 165.4435 $1,538 0.3450 161.9815 $3,461 0.3900 231.2123 $3,461 & over 0.4900 577.6154 Illness-separated Weekly earnings(x) less than a b $561 - - $601 0.1900 106.6942 $620 0.3150 181.8841 $711 0.4150 243.9591 $775 0.5527 341.9380 $915 0.4727 279.8641 $1,282 0.3477 165.4435 $1,538 0.3450 161.9815 $3,461 0.3900 231.2123 $3,461 & over 0.4900 577.3662 Member of a couple Weekly earnings(x) less than a b $517 - - $557 0.1900 98.2712 $620 0.3150 167.9202 $711 0.4150 229.9952 $775 0.5527 327.9740 $803 0.4727 265.9002 $1,282 0.3477 165.4435 $1,538 0.3450 161.9815 $3,461 0.3900 231.2123 $3,461 & over 0.4900 577.3662 Medicare levy parameters Weekly earnings threshold 620 Weekly earnings shade-in threshold 775 Medicare levy family threshold 46,000 Weekly family threshold divisor 52 Additional child 3,156 Shading out point multiplier 0.1000 Shading out point divisor 0.0800 Weekly levy adjustment factor 620.7500 Medicare levy 0.0200 Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. When your employee has a HELP, TSL or Financial Supplement debt If your employee has a HELP, TSL or Financial Supplement debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Work it out To calculate additional withholding amounts for: • HELP or TSL debts - refer to HELP/TSL weekly tax table (NAT 2173) • Financial Supplement debts - refer to SFSS weekly tax table (NAT 3306) . • HELP or TSL debts - refer to HELP/TSL weekly tax table (NAT 2173) • Financial Supplement debts - refer to SFSS weekly tax table (NAT 3306) . Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. Find out more For more information, refer to Withholding from allowances . Leave loading If you pay leave loading as a lump sum, you need to use Tax table for back payments, commissions, bonuses and similar payments (NAT 3348) to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to the earnings for that period to calculate withholding. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must give you a Withholding declaration. To work out your employee's annual tax offset entitlement into a weekly value, use the Ready reckoner for tax offsets. Deduct this amount from the amount shown in column 2, 3 or 4 of the Withholding look-up tool ,. Ready reckoner for tax offsets Amount Claimed $ Weekly value $ 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - 20 - 30 1.00 40 1.00 50 1.00 57 1.00 60 1.00 70 1.00 80 2.00 90 2.00 100 2.00 200 4.00 300 6.00 338 6.00 400 8.00 500 10.00 600 11.00 700 13.00 800 15.00 850 16.00 900 17.00 1000 19.00 1100 21.00 1173 22.00 1200 23.00 1300 25.00 1400 27.00 1500 29.00 1600 30.00 1700 32.00 1750 33.00 1800 34.00 1900 36.00 2000 38.00 2500 48.00 2535 48.00 3000 57.00 If the exact tax offset amount claimed is not shown in the ready reckoner, you add the values for an appropriate combination. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Withholding declarations An employee can use the Withholding declaration (NAT 3093) to advise you of a tax offset they choose to claim through reduced withholding. For more information on tax offsets, refer to Claiming tax offsets. Employees can also use a Withholding declaration to advise you of changes to their situation that may vary the amount you need to withhold. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, TSL or Financial Supplement debt (or changes to them) • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, TSL or Financial Supplement debt (or changes to them) • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Medicare levy adjustments To claim the Medicare levy adjustment (available to some low income earners with dependants), an employee must lodge a Medicare levy variation declaration (NAT 0929) with their Tax file number declaration. Find out more For instructions on how to work out the Medicare levy adjustment, refer to Medicare levy adjustment weekly tax table (NAT 1010). For payments made on or after 1 July 2016 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(b) of Schedule 1 to the TAA. Using this table You should use this table if you pay an individual an amount that is either: • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP but was paid more than 12 months after the relevant termination of employment. See also: • Delayed termination payments • Taxation of termination payments for information about ETPs for employers and employees. • Delayed termination payments • Taxation of termination payments for information about ETPs for employers and employees. Employment termination payments An ETP is a lump sum payment you make: • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). ETPs include lump sum payments paid upon resignation, retirement or death. A payment from a super fund is not an ETP. A payment must generally be made within 12 months of termination to qualify as an ETP. A payment made outside 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. Tax treatment of ETPs ETPs can comprise of two different components: • a tax-free component • a taxable component. • a tax-free component • a taxable component. You only withhold from the taxable component. Depending on the type of ETP, the concessional tax treatment may be limited to the smaller of: • the ETP cap • the whole-of-income cap. • the ETP cap • the whole-of-income cap. The top rate of tax applies to amounts paid in excess of these caps. The ETP cap amount for the 2016-17 income year is $195,000. This amount is indexed annually. The whole-of-income cap amount for the 2016-17 income year is $180,000. This amount is not indexed. This cap is reduced by the other taxable payments that your employee receives in the income year - for example, salary or wages that you have paid to your employee. In some cases, you may need to include an ETP in the taxable payments when working out the whole-of-income cap. The ETP payment summary has an ETP code that you use to describe the type of ETP and which cap has been applied to it. Find out about: • Payment summaries for more information about ETP codes • Taxation of termination payments • Payment summaries for more information about ETP codes • Taxation of termination payments ETP caps The following table lists the types of ETPs subject to withholding and the applicable cap for each type of payment. Applicable caps for ETPs subject to withholding Column 1 ETP cap only applies to: Column 2 Smaller of the ETP cap or whole-of-income cap applies to: a payment made under an early retirement scheme that exceeds the tax-free limit* (only the amount in excess of the limit is an ETP) a 'golden handshake' whether paid under: • contract • industrial award obligation • recognition of prior service a genuine redundancy payment that exceeds the tax-free limit* (only the amount in excess of the limit is an ETP) a non-genuine redundancy payment a payment made because of the employee's permanent disability severance pay compensation payment for personal injury a gratuity compensation for unfair dismissal a payment in lieu of notice compensation for harassment a payment for unused sick leave compensation for discrimination a payment for unused rostered days off lump sum payments paid on the death of an employee. an ETP not covered in column 1. * The tax-free limit for the 2016-17 income year is $9,936 plus $4,969 for each year of completed service. • contract • industrial award obligation • recognition of prior service * The tax-free limit for the 2016-17 income year is $9,936 plus $4,969 for each year of completed service. For payments in column 2 both caps apply. Withholding will be made at the top rate of tax on the amount over the smallest cap. Find out about: • Working out the withholding amount • Working out the withholding amount Steps to work out smallest cap Follow these steps to work out the smaller of the ETP cap and whole-of-income cap. Step Action 1 Add up all taxable payments you made to your employee (excluding the ETP). 2 Subtract the step 1 result amount from $180,000. 3 The result from step 2 is the calculated whole-of-income cap. 4 Compare the calculated whole-of-income cap from step 3 and the ETP cap amount of $195,000 for 2016-17 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there have been multiple payments for the same termination). 5 If both caps are equal, use the whole-of-income cap. The smallest of the two caps at step 4 is the cap to apply to the ETP taxable component. Multiple payments for same termination For various reasons, ETPs may be made in more than one instalment. Payments made after the initial payment that are subject to the ETP cap, will be subject to a lower ETP cap. This is because the cap amount is reduced by the amount of all previous payments for the same termination. Lump sum payments that are not ETPs may also be subject to PAYG withholding. Use the applicable tax table to work out the amount to be withheld from these payments. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. See also: • Tax table for unused leave payments on termination of employment for unused annual leave, leave loading or long service leave payments. • Tax table for unused leave payments on termination of employment for unused annual leave, leave loading or long service leave payments. Death benefit ETPs A death benefit termination payment is received by a person after another person's death, in consequence of termination of the other person's employment. The amount you withhold depends on a number of factors including whether the payment is made: • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. Use table A to work out how much to withhold. Find out about: • Deceased estates and their tax obligations • Deceased estates and their tax obligations Working out the withholding amount An ETP can be made up of a tax-free component and taxable component. You must withhold an amount from the taxable component, including death benefit ETPs. Do not withhold from the tax-free component of the ETP. If your employee who is receiving an ETP has given you their tax file number (TFN) on a Tax file number declaration, use table A to work out how much to withhold. A Tax file number declaration remains effective for 12 months after you make the last payment to them. Withholding amounts calculated by applying table A are rounded to the nearest dollar. Results ending in 50 cents are rounded upwards. If the payment is to be made to a foreign resident you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found at Australian Tax Treaties . If the ETP is assessable only in the other country because of the treaty, then no withholding is required. If a foreign resident's ETP is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in table A to exclude the Medicare levy of 2%. Find out about: • Taxation of termination payments for information about ETP components. • Tax file number declaration • What are tax treaties? • Taxation of termination payments for information about ETP components. • Tax file number declaration • What are tax treaties? When a TFN has not been provided You must withhold 49% from the taxable component of an ETP you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Examples Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing result from step 2 against ETP cap amount of $195,000. Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts above the whole-of-income cap of $96,000. As whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines smallest cap by comparing result from step 2 against ETP cap amount of $195,000. Whole-of- income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 49% MediumBiz withholds $35,400 from Chris's ETP of $130,000. This is $25,600 ($80,000 x 32%) plus $9,800 ($20,000 x 49%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit* as $5,897 ($40,678 less $34,781 due to the 5 years of service). This is an ETP. Using table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $1,887 (32% of $5,897). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines smallest cap by comparing result from step 2 against ETP cap of $189,103 (ETP cap $195,000 for 2016-17 less the $5,897 ETP). Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $1,887 from the $5,897 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. * For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Table A: Withholding rates for ETPs Income component derived by your employee in the income year Age of person at the end of the income year that the payment is received Component subject to PAYG withholding Rate of withholding Cap to apply Life benefit ETP - taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Under preservation age Up to the ETP cap amount 32% ETP cap Preservation age or over Up to the ETP cap amount 17% ETP cap All ages Amount above the ETP cap amount 49% ETP cap Life benefit ETP - taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Under preservation age Up to the relevant cap amount 32% Smallest of ETP cap and whole-of-income cap Preservation age or over Up to the relevant cap amount 17% Smallest of ETP cap and whole-of-income cap All ages Amount above the relevant cap amount 49% Smallest of ETP cap and whole-of-income cap Death benefit ETP paid to non-dependants - taxable component All ages Up to the ETP cap amount 32% ETP cap Amount above the ETP cap amount 49% ETP cap Death benefit ETP paid to dependants - taxable component All ages Up to the ETP cap amount Nil ETP cap Amount above the ETP cap amount 49% ETP cap Death benefit ETP paid to a trustee of a deceased estate Nil Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years old. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and, using table A, works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years old. Jane's preservation age is 60. Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing result from step 2 against ETP cap amount of $195,000. Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $96,000, remembering Jane is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts above the whole-of-income cap of $96,000. As whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris is younger than his preservation age. He has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of a $100,000 taxable component and has a tax free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines smallest cap by comparing result from step 2 against ETP cap amount of $195,000. Whole-of- income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $80,000, remembering Chris is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $80,000. An ETP of $100,000 less the cap amount $80,000 gives $20,000 over the cap. 49% MediumBiz withholds $35,400 from Chris's ETP of $130,000. This is $25,600 ($80,000 x 32%) plus $9,800 ($20,000 x 49%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit* as $5,897 ($40,678 less $34,781 due to the 5 years of service). This is an ETP. Using table A, his employer works out that only the ETP cap applies. Alec is under preservation age, so MacroBiz withholds $1,887 (32% of $5,897). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines smallest cap by comparing result from step 2 against ETP cap of $189,103 (ETP cap $195,000 for 2016-17 less the $5,897 ETP). Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $1,887 from the $5,897 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. * For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Additional information The ETP cap amount for the 2016-17 income year is $195,000. The amount is indexed annually. The whole-of-income cap amount for the 2016-17 income year and future years is $180,000. This amount is not indexed. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died. A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased as registered under a prescribed state or territory law • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, phone us on 13 10 20. If an ETP will be paid to the trustee of a deceased estate, no amount should be withheld. Rounding of withholding amounts Withholding amounts calculated by applying this table are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Delayed termination payments Generally, a payment must be made within 12 months of termination to qualify as an ETP. A payment made after 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. A delayed termination payment is not treated as an ETP. It must be reported in 'Gross payments' in the employee's PAYG payment summary - individual non-business. When a TFN is provided If your employee has given you their TFN, withhold an amount equal to 32% from the payment. Withholding amounts are rounded to the nearest dollar once calculated. Results ending in 50 cents are rounded to the next higher dollar. When a TFN has not been provided You must withhold 49% from the payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Preservation age The withholding amount varies depending on whether the employee has reached their preservation age when the payment is made. Preservation age is determined using your employee's date of birth. For example, if your employee was born on 1 October 1960, they will reach their preservation age of 56 on 1 October 2016. The table below will help with this: Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Payment summaries You must provide your employee with one or more PAYG payment summary - employment termination payment forms within 14 days of making an ETP. The payment summary now includes an ETP code that you use to describe the type of payment, and determines which cap, ETP cap or whole-of-income cap is applied. Below is a table showing the type of ETPs and which code applies: Life benefit ETP Code Description R ETP because of: • early retirement scheme • genuine redundancy • invalidity compensation for: • personal injury • unfair dismissal • harassment • discrimination O Other ETP not described by R, for example, golden handshake, gratuity, payment in lieu of notice, payment for unused sick leave, payment for unused rostered days off. • early retirement scheme • genuine redundancy • invalidity compensation for: • personal injury • unfair dismissal • harassment • discrimination • personal injury • unfair dismissal • harassment • discrimination Multiple payments for same termination Code Description S This is a code R payment. You made one of the following payments to your employee in a previous income year for the same termination: a code R payment a code O payment a transitional termination payment P This is a code O payment and you made one of the following payments to your employee in a previous income year for the same termination: a code R payment a code O payment a transitional termination payment. a code R payment a code O payment a transitional termination payment a code R payment a code O payment a transitional termination payment. Death benefit ETP Code Description D Death benefit ETP paid to a dependant of the deceased B Death benefit ETP paid to a non-dependant of the deceased. You made a termination payment to the non-dependant in a previous income year for the same termination N Death benefit ETP paid to a non-dependant of the deceased T Death benefit ETP paid to a trustee of the deceased estate. Transitional termination payments were certain ETPs paid to an employee under an employment contract entered into before 10 May 2006. They were taxed concessionally if paid before 1 July 2012. Find out about: • PAYG payment summaries and guidelines - payment summaries can also be printed using software that conforms with ATO reporting specifications • Software developers homepage for more details and reporting specifications • Taxation of termination payments for information about transitional ETPs. • PAYG payment summaries and guidelines - payment summaries can also be printed using software that conforms with ATO reporting specifications • Software developers homepage for more details and reporting specifications • Taxation of termination payments for information about transitional ETPs. For payments made on or after 1 July 2016 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(a) of Schedule 1 to the TAA. Using this table You should use this table if you make a super lump sum payment to an individual. This schedule also provides information on the withholding requirements when an untaxed element of super interest is rolled over. Super lump sums A super lump sum payment includes a: • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). • lump sum member benefit paid to an individual where a condition of release has been satisfied - for example, retirement, terminal medical condition, severe financial hardship, compassionate grounds • lump sum death benefit paid to an individual following the death of the member or account holder • commutation of a super income stream (part or all of a super income stream is exchanged for a lump sum). A super lump sum may be paid from a super fund, approved deposit fund (ADF) or a retirement savings account (RSA). Components of a super lump sum Before you can work out the withholding amount, you must calculate the components of the super lump sum. A super lump sum may have two components: • a tax-free component • a taxable component which can include an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • a tax-free component • a taxable component which can include an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). You do not withhold from the tax-free component. Working out the withholding amount You must calculate the amount to withhold by applying the rates set out in table A if your payee: • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. • is an Australian resident • receives a taxable component of a super lump sum • has provided you with their TFN. These rates include the Medicare levy of 2%. If the payment is to be made to a foreign resident you will need to check if there is a tax treaty with their country of residence. The full list of our tax treaties is maintained by Treasury and can be found in the Australian Tax Treaties table. If, because of the treaty, the super lump sum is assessable only in the other country, then no withholding is required. If a foreign resident's super lump sum is assessable in Australia, you are required to withhold from the payment. Adjust the rates set out in table A to exclude the Medicare levy of 2%. Different withholding rates apply for temporary residents who request a departing Australia superannuation payment. Phone us on 13 10 20 or follow the link below. Find out more: • Australian Tax Treaties • Super - Departing Australia superannuation payment • Australian Tax Treaties • Super - Departing Australia superannuation payment Payments not subject to PAYG withholding The following super lump sums are not subject to PAYG withholding: • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. • a payment made to a person who is suffering from a terminal medical condition • a payment made to a dependant after the death of the member or account holder • an amount paid to the trustee of a deceased estate after the death of the member. When a TFN has not been provided Different withholding rates apply where the payee of the super lump sum has not provided you with their TFN before the payment is made. Paid to an Australian resident • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 49% (ignoring cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 49% (ignoring any cents). • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 49% (ignoring cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 49% (ignoring any cents). - taxable component (taxed element and untaxed element) - withhold 49% (ignoring cents) - taxed element - no amount is required to be withheld - untaxed element - withhold 49% (ignoring any cents). Paid to a foreign resident Check if there is a tax treaty with the payee's country of residence. If the super lump sum is assessable in the other country, no withholding is required. If the super lump sum is assessable in Australia, use the following withholding rates: • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 47% (ignoring any cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). • Under 60 years old: - taxable component (taxed element and untaxed element) - withhold 47% (ignoring any cents) • 60 years old or over: - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). - taxable component (taxed element and untaxed element) - withhold 47% (ignoring any cents) - taxed element - no amount is required to be withheld - untaxed element - withhold 47% (ignoring any cents). Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Find out more: • What are tax treaties? • What are tax treaties? Rollovers If the person entitled to receive the super lump sum asks you to roll over their benefit, you are generally not required to withhold from any of the rolled-over amount. However, if the rollover benefit consists of an untaxed element that exceeds the untaxed plan cap you are required to withhold at the following rates: • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 49%. • amount of the untaxed element up to the untaxed plan cap - no amount required to be withheld • amount of the untaxed element above the untaxed plan cap - withhold 49%. A super lump sum death benefit cannot be rolled over - whether paid to dependants or non-dependants. Example Rollover contains an untaxed element Tom asks his fund to roll over his super interest of $1.6 million which consists wholly of an untaxed element. The untaxed plan cap amount for 2016-17 is $1.415 million. These are the amounts required to be withheld: • up to the untaxed plan cap = $1,415,000 (no withholding required) • above the untaxed plan cap = $185,000 ($1,600,000 - $1,415,000) • from $185,000 = $90,650 ($185,000 x 49%). • up to the untaxed plan cap = $1,415,000 (no withholding required) • above the untaxed plan cap = $185,000 ($1,600,000 - $1,415,000) • from $185,000 = $90,650 ($185,000 x 49%). The net rollover of $1,509,350 ($1,600,000 - $90,650) is required to be reported to the receiving fund within 3 days to meet the SuperStream data and payments standard. You are also required to provide a statement to the member with 30 days of the rollover. Find out about: • SuperStream • Untaxed plan cap • SuperStream • Untaxed plan cap Table A: Withholding rates for super lump sums Type of payment and tax component Age of person at the date the payment is received Amount subject to PAYG withholding Rate of withholding Member benefit - taxed element of the taxable component Under preservation age Whole amount 22% Preservation age to 59 years Amount up to low rate cap Nil Amount above the low rate cap 17% 60 years and above Whole amount Nil Member benefit - untaxed element of the taxable component Under preservation age Amount up to untaxed plan cap 32% Amount above untaxed plan cap 49% Preservation age to 59 years Amount up to low rate cap 17% Amount above the low rate cap up to the untaxed plan cap 32% Amount above untaxed plan cap 49% 60 years and above Amount up to untaxed plan cap 17% Amount above untaxed plan cap 49% Member benefit - total of preserved benefits is less than $200 Any age Nil - amount is non-assessable, non-exempt income N/A Member benefit - terminal medical condition payment Any age Nil - amount is non-assessable, non-exempt income N/A Death benefit paid to a dependant - taxed and untaxed elements of the taxable component Any age Nil - amount is non-assessable, non-exempt income N/A Death benefit paid to a non-dependant - taxed element of the taxable component Any age Whole amount 17% Death benefit paid to a non-dependant - untaxed element of the taxable component Any age Whole amount 32% Death benefit paid to the trustee of the deceased estate Any age None Nil non-assessable, non-exempt income non-assessable, non-exempt income non-assessable, non-exempt income Additional information Low rate cap: For the 2016-17 income year, the low rate cap is $195,000 and is indexed annually. The low rate cap is: • in relation to super lump sums paid to an individual who has reached their preservation age, the maximum amount of the taxable component that is allowed the lowest rate of tax • a lifetime limit • allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. • in relation to super lump sums paid to an individual who has reached their preservation age, the maximum amount of the taxable component that is allowed the lowest rate of tax • a lifetime limit • allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. Untaxed plan cap: For the 2016-17 income year, the untaxed plan cap is $1,415,000 and is indexed annually. For the low rate cap or the untaxed plan cap in prior years, phone us on 13 10 20 or visit Super . Lump sum less than $200: There is no withholding required from the whole amount if it is paid by a regulated super fund, complying ADF or RSA provider as a super lump sum and it is the payee's entire benefit. A terminal medical condition exists if: • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. • two registered medical practitioners have certified, jointly or separately, that the member suffers from an illness, or has incurred an injury, that is likely to result in the member's death within 24 months of the date of certification • at least one of the registered medical practitioners is a specialist practicing in an area related to the member's illness or injury • the certification period has not ended for each of the certificates. The certification period is 24 months from the date of certification. A death benefit dependant for taxation purposes includes: • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). • spouse of the deceased • child of the deceased under 18 years old • a person who had an interdependency relationship with the deceased • a person who was a dependant of the deceased just before the latter died • any individual who is paid a lump sum death benefit if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). A spouse of the deceased includes another person (of any sex) who: • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. • was in a relationship with the deceased that was registered under a law of a prescribed state or territory • lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married. A child of the deceased includes: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning defined in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • a child of the deceased within the meaning defined in the Family Law Act 1975 (for example, somebody who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). An interdependency relationship includes: • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. • a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability. For further information on interdependency relationships and before accepting that a person is financially dependent, phone us on 13 10 20. Rounding of withholding amounts Withholding amounts calculated by applying this table are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Example Super lump sum made by a super provider from a taxed element. Heather and Dean are members of the AAFund super fund. They are 56 and 61 years old respectively. They have decided to retire and take some of their super as a lump sum. The preservation age for both of them is 55. According to their entitlements, Heather and Dean will both receive a super lump sum of $250,000 from AAFund. Each super lump sum has a tax-free component of $30,000 and a taxable component of $220,000. Heather and Dean have previously provided their respective TFNs to AAFund. AAFund does not need to withhold from the tax-free component of $30,000, but must withhold an amount from the taxable component of $220,000. The taxable component of the super lump sum paid by AAFund is wholly made up of taxed elements. Amount to withhold for Heather: As Heather is over her preservation age but is still under 60, she is entitled to the low rate cap. 1. Amount up to low rate cap = $195,000 (2016-17 income year cap amount) 2. Amount above low rate cap = $25,000 ($220,000 - $195,000) 3. Amount to withhold from $25,000 = $4,250 (17% of $25,000) Note: The low rate cap is indexed annually. As Heather is over her preservation age but is still under 60, she is entitled to the low rate cap. 1. Amount up to low rate cap = $195,000 (2016-17 income year cap amount) 2. Amount above low rate cap = $25,000 ($220,000 - $195,000) 3. Amount to withhold from $25,000 = $4,250 (17% of $25,000) 1. Amount up to low rate cap = $195,000 (2016-17 income year cap amount) 2. Amount above low rate cap = $25,000 ($220,000 - $195,000) 3. Amount to withhold from $25,000 = $4,250 (17% of $25,000) Note: The low rate cap is indexed annually. Amount to withhold for Dean: As Dean is over 60 years old, no part of his super lump sum payment is subject to withholding. As Dean is over 60 years old, no part of his super lump sum payment is subject to withholding. Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1960, they will reach their preservation age of 56 on 1 October 2016. The table below will help with this: Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Payment summaries You must provide a PAYG payment summary - superannuation lump sum to the recipient of the super lump sum within 14 days of making a lump sum payment. Payment summaries can also be printed using software that conforms with ATO reporting specifications. For information and reporting specifications visit Software developers . For payments made on or after 1 July 2016 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(a) of Schedule 1 to the TAA. Using this table You should use this table if you make a payment of a super income stream, including a: • transition to retirement income stream • temporary or permanent disability income stream • super death benefit income stream to a dependant. • transition to retirement income stream • temporary or permanent disability income stream • super death benefit income stream to a dependant. Super income streams A super income stream is a series of regular payments from a super fund when the member has satisfied a condition of release. These regular payments can be paid weekly, fortnightly, monthly, quarterly or annually. The following payments are not super income stream payments: • commutation of an income stream; this is a super lump sum • an amount paid which the member elected to be treated as a super lump sum prior to the payment being made from the income stream. • commutation of an income stream; this is a super lump sum • an amount paid which the member elected to be treated as a super lump sum prior to the payment being made from the income stream. See also: • Conditions of release • Taxation Ruling TR 2013/5: When a super income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums to work out the amount to withhold from super lump sums. • Conditions of release • Taxation Ruling TR 2013/5: When a super income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums to work out the amount to withhold from super lump sums. Components of a super income stream Before you can work out the withholding amount, you must calculate the components of the super income stream. A super income stream may have two components: • the tax-free component • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • the tax-free component • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). You do not withhold from the tax-free component. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 49% for residents and 47% for foreign residents from the taxable component (ignoring any cents), if a super income stream payment is made to your payee and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. However, if your payee is 60 years old or above, you can only withhold from the untaxed element of the taxable component. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident payee and 47% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Working out the withholding amount Factors to consider when working out the withholding amount include: • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • whether the income stream is a death benefit income stream • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • whether the income stream is a death benefit income stream Payments to Australian residents This table is divided into three parts. The amount required to be withheld from the taxable component of a super income stream can be calculated using the following: • the taxable component is comprised wholly of a taxed element - use part A • the taxable component contains an untaxed element - use part B • the payment is a super death benefit income stream - use part C. • the taxable component is comprised wholly of a taxed element - use part A • the taxable component contains an untaxed element - use part B • the payment is a super death benefit income stream - use part C. Payments to foreign residents If the income stream is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. If the super income stream is assessable in the other country because of the treaty, no withholding is required. If a foreign resident's income stream is assessable in Australia, you are required to withhold from the payment. See also: • The full list of Australian Tax Treaties , as maintained by Treasury • What are tax treaties? • The full list of Australian Tax Treaties , as maintained by Treasury • What are tax treaties? Rounding of withholding amounts Withholding amounts calculated using formulas should be rounded to the nearest dollar. Results ending in exactly 50 cents are rounded to the next higher dollar. Do this rounding directly, that is, do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Withholding amounts calculated using formulas should be rounded to the nearest dollar. Results ending in exactly 50 cents are rounded to the next highest dollar. Do this rounding directly; do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Part A: Taxable component is comprised wholly of a taxed element Step 1 Use the following table to work out whether the taxed element of the taxable component is subject to withholding. If the taxable component contains an untaxed element, go to part B. Age Withholding applies to: Below 60 years Taxed element 60 years and over No withholding If your payee is 60 years of age or over, no withholding is required from the taxed element. If your payee is less than 60 years of age, go to step 2. Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out at step 1. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly payments. Step 3 Some payees may be eligible for a tax offset. Use the following table to calculate the tax offset amount. Super income stream - taxed element Age Tax offset Below preservation age Nil Preservation age to below 60 years Taxed element × 15% Disability super income stream - taxed element Age Tax offset Below preservation age Taxed element × 15% Preservation age to below 60 years Taxed element × 15% See also: Preservation age Step 4 For some payees, the application of the offset from step 3 leads to under withholding for their Medicare levy. An offset adjustment is required. Use the applicable formulas below to calculate the offset adjustment amount (you will need to calculate the weekly equivalent of the taxable component if making fortnightly, monthly or quarterly payments). Adjustment amounts per taxable component amount Taxable component amount (on a weekly basis) Offset adjustment amount Less than the Medicare levy threshold for singles Nil Greater than the Medicare levy threshold for singles, but less than the Medicare levy shade out point (SOP) for singles (Taxable component - Medicare levy threshold for singles) x 0.10 Greater than or equal to the Medicare levy SOP for singles, but less than $934 Taxable component x 0.02 Greater than $933 Nil Medicare levy parameters are contained in Statement of formulas for calculating amounts to be withheld . Step 5 Calculate the notional amount to withhold by first subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Notional amount to withhold = withholding amount - tax offset Notional amount to withhold = withholding amount - tax offset Then compare the notional amount to withhold with the offset adjustment amount calculated at step 4. If the notional amount to withhold is: • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. Examples These examples use the PAYG withholding tax tables that apply from 1 July 2015. Case A: Taxable component comprised wholly of a taxed element Example 1 Courtney is 61 and is receiving a fortnightly super income stream of $1,000. The tax-free component of Courtney's fortnightly super income stream is $200. The taxable component of the super income stream is $800. As Courtney is over 60 years old and her taxable component is comprised wholly of a taxed element, no withholding is required. Example 2 Maree is 56 and is receiving a fortnightly super income stream of $1,200. Maree's preservation age is 55. The tax-free component of Maree's fortnightly super income stream is $300. The taxable component of Maree's super income stream is $900. Step 1: As Maree is 56, withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $48, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $790 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $986 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) x 0.10 = ($900 - $790) x 0.10 = $11.00 = $11 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $11 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($48 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 3). That is: Notional withholding amount = $48 - $135 = -$87 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $8. This is the offset adjustment amount which will cover the Medicare levy payable. Example 1 Courtney is 61 and is receiving a fortnightly super income stream of $1,000. The tax-free component of Courtney's fortnightly super income stream is $200. The taxable component of the super income stream is $800. As Courtney is over 60 years old and her taxable component is comprised wholly of a taxed element, no withholding is required. Example 2 Maree is 56 and is receiving a fortnightly super income stream of $1,200. Maree's preservation age is 55. The tax-free component of Maree's fortnightly super income stream is $300. The taxable component of Maree's super income stream is $900. Step 1: As Maree is 56, withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $48, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $790 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $986 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) x 0.10 = ($900 - $790) x 0.10 = $11.00 = $11 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $11 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($48 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 3). That is: Notional withholding amount = $48 - $135 = -$87 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $8. This is the offset adjustment amount which will cover the Medicare levy payable. Part B: Taxable component contains an untaxed element Step 1 Use the following table to work out which elements of the taxable component are subject to withholding. How to apply withholding when taxable component contains untaxed element Age Taxable component of super income stream contains Withholding applies to the following amount(s) Untaxed element Taxed element Below preservation age Yes Yes Sum of untaxed and taxed elements No Yes Taxed element Yes No Untaxed element Preservation age to below 60 years Yes Yes Sum of untaxed and taxed elements No Yes Taxed element Yes No Untaxed element 60 years and over Yes Yes Untaxed element No Yes No withholding Yes No Untaxed element Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 1. Step 3 Some payees may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super income stream - taxable component Age Tax offset Below preservation age Nil Preservation age to below 60 years Taxed element × 15% Untaxed element - Nil 60 years and over Untaxed element x 10% Disability super income stream - taxable component Age Tax offset Below preservation age Taxed element × 15% Untaxed element - Nil Preservation age to below 60 years Taxed element × 15% Untaxed element - Nil 60 years and over Untaxed element x 10% Untaxed element - Nil Untaxed element - Nil Untaxed element - Nil Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Example This example uses the PAYG withholding tax tables that apply from 1 July 2015. Case B: Taxable component comprises a taxed element and an untaxed element Ralph is 63 and receives a fortnightly super income stream of $3,000. The tax-free component of Ralph's fortnightly super income stream is $900. The taxable component of his super income stream is $2,100. Step 1: Ralph's $2,100 taxable component is comprised of a $600 taxed element and a $1,500 untaxed element. As Ralph is over 60 years old, no withholding will apply to the taxed element. Withholding will apply to the $1,500 untaxed element. Step 2: Using the Fortnightly tax table , work out the withholding required from the $1,500 untaxed element. This is $192, assuming that Ralph is claiming the tax-free threshold. Step 3: Ralph is entitled to a tax offset. Tax offset = untaxed element x 10% = $1,500 x 10% = $150 Step 4: Reduce the withholding amount ($192 as worked out in step 2) by the value of the tax offset ($150). Final withholding amount = withholding amount less tax offset = $192 - $150 = $42 Part C: Payment is a super death benefit income stream Step 1 Use the following table to work out which elements of the taxable component are subject to withholding. Super death benefit paid to a dependant 1 Age of deceased Age of recipient Taxable component of super death benefit income stream contains Withholding applies to the following amount(s) Untaxed element Taxed element Below 60 years Below 60 years Yes Yes Sum of untaxed and taxed elements Yes No Untaxed element No Yes Taxed element 60 years and over Yes Yes Untaxed element Yes No Untaxed element No Yes No withholding 60 years and over Yes Yes Untaxed element Yes No Untaxed element No Yes No withholding 1 Dependants include all children of the deceased under the age of 18, any spouse of the deceased (including a former spouse and a current or former de facto spouse) and any person with whom the deceased had an interdependency relationship. An interdependency relationship includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. A dependant can also be a person who was financially dependent on the deceased. Before accepting that a person is financially dependent, phone us on 13 10 20. Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees may be eligible to claim the SAPTO. If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 1. Step 3 Some super income streams may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super death benefits paid to a dependant Age of deceased Age of recipient Tax offset Below 60 years Below 60 years Taxed element x 15% Untaxed element - Nil 60 years and over Untaxed element × 10% 60 years and over Any age Untaxed element x 10% Untaxed element - Nil Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Super death benefits paid to a non-dependant A person who is not a dependant of the deceased is not able to receive a super income stream. A super death benefit income stream that was being paid to a non-dependant prior to 1 July 2007 is taxed in the same manner as a super death benefit income stream paid to a dependant. Example This example uses the PAYG withholding tax tables that apply from 1 July 2015. Case C: Super death benefit income stream where the taxable component comprises a taxed element and an untaxed element Harriet is 58 and her husband, also 58, dies in July 2015. As a result of her husband's death, Harriet receives a fortnightly super death benefit income stream of $2,000. The tax-free component of Harriet's super death benefit income stream is $400. The taxable component of Harriet's super death benefit income stream is $1,600. Step 1: Harriet's $1,600 taxable component is comprised of a $600 taxed element and a $1,000 untaxed element. As Harriet is 58 and her husband was also under 60, withholding will apply to the full taxable component. Step 2: Using the Fortnightly tax table , work out the withholding required from the $1,600 taxable component. This is $226, assuming that Harriet is claiming the tax-free threshold. Step 3: Harriet is entitled to a tax offset. Tax offset = taxed element x 15% = $600 x 15% = $90 Step 4: Reduce the withholding amount ($226 as worked out in step 2) by the value of the tax offset ($90). Final withholding amount = withholding amount less tax offset = $226 - $90 = $136 Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1960, they will reach their preservation age of 56 on 1 July 2015. The table below will help with this: Preservation age by date of birth range Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Payment summaries You must issue a PAYG payment summary - superannuation income stream to the member for the total of the payments made in the income year. This must be provided by 14 July. This date may be earlier if the member requests it. Payment summaries can also be printed using software that conforms with ATO reporting specifications. See also: • Payment summary information and reporting specifications on our Software developers website • Payment summary information and reporting specifications on our Software developers website", "Related_Explanatory_Statements": "OPS 2016/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals F2015L00944 - registered on 25 June 2015 | This instrument repeals legislative instrument Taxation Administration Act Withholding Schedules 2015 - F2015L00944, registered on 25 June 2015.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20164/00001", "Unmatched_Content": "4. Scale 1 and 2 apply whether or not the employee is entitled to any leave loading. | 5. Tax offsets may be allowed only where scales 2, 5 or 6 are applied."}
{"Instrument_Reference": "OPS 2016/5", "Title": "Taxation Administration Act Withholding Schedules October 2016 ", "Enabling_Act": "Taxation Administration Act 1953 Section 15-25 of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2016", "Date_of_Issue": "2 September 2016", "Signatory": "Matthew Bambrick Deputy Commissioner of Taxation", "Registration_Number": "F2016L01380", "Registration_Date": "2 September 2016", "Body": "1. Name of instrument: This determination is the Taxation Administration Act Withholding Schedules October 2016 . | 2. Commencement: This instrument commences on 1 October 2016. | 3. Purpose: (a) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (b) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy, Temporary Budget Repair levy and amounts of liabilities to the Commonwealth under the Higher Education Support Act 2003 , the Trade Support Loans Act 2014 , the Social Security Act 1991 and the Student Assistance Act 1973 . (c) The withholding schedules in this instrument replace eight schedules included in Legislative Instrument F2016L01035 which was registered on 16 June 2016. This instrument revokes those schedules. | 4. Withholding schedules: Each of the withholding schedules listed in the following table, has effect from the date of commencement of this instrument. Schedule number Quick code number Title 1 50006 Statement of formulas for calculating amounts to be withheld 3 50015 Tax table for actors, variety artists and other entertainers 5 50017 Tax table for back payments, commissions, bonuses and similar payments 6 50018 Tax table for annuities 7 50019 Tax table for unused leave payments on termination of employment 8 50005 Statement of formulas for calculating Higher Education Loan Program (HELP), Student Start-up Loan (SSL), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components 9 50020 Tax table for seniors and pensioners 13 50021 Tax table for superannuation income streams Each of the withholding schedules listed in the following table, is withdrawn from the date of commencement of this instrument Schedule number Quick code number Title 1 45521 Statement of formulas for calculating amounts to be withheld 3 45523 Tax table for actors, variety artists and other entertainers 5 45524 Tax table for back payments, commissions, bonuses and similar payments 6 45525 Tax table for annuities 7 45606 Tax table for unused leave payments on termination of employment 8 45526 Statement of formulas for calculating Higher Education Loan Program (HELP), Student Start-up Loan (SSL), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components 9 45527 Tax table for seniors and pensioners 13 45531 Tax table for superannuation income streams For payments made on or after 1 October 2016 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. Using this schedule If you develop your own payroll software package, this schedule provides the formulas that you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis. To assist employers who do not have a payroll software package our website makes available: • a tax withheld calculator , and • tax tables which are based on the formulas in this schedule. • a tax withheld calculator , and • tax tables which are based on the formulas in this schedule. Payments covered include: • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). Get it done You can download a printable version of Statement of formulas for calculating amounts to be withheld (NAT 1004, 586KB) in Portable Document Format (PDF). Coefficients for calculation of amounts to be withheld (withholding amounts) from weekly payments Where the tax-free threshold is not claimed in Tax file number declaration - Scale 1 Weekly earnings (x) less than $ a b 60 0.1900 0.1900 361 0.2332 2.6045 932 0.3477 44.0006 1,323 0.3450 41.4841 3,111 0.3900 101.0225 3,111 & over 0.4900 412.1764 Where the employee claimed the tax-free threshold in Tax file number declaration - Scale 2 Weekly earnings (x) less than $ a b 355 - - 410 0.1900 67.4635 512 0.2900 108.4923 711 0.2100 67.4646 1,282 0.3477 165.4435 1,673 0.3450 161.9819 3,461 0.3900 237.2704 3,461 & over 0.4900 583.4242 Foreign residents - Scale 3 Weekly earnings (x) less than $ a b 1,673 0.3250 0.3250 3,461 0.3700 75.2885 3,461 & over 0.4700 421.4423 Where a tax file number (TFN) was not provided by employee - Scale 4 Earnings Tax rate Resident $1 & over 0.4900 Foreign resident $1 & over 0.4700 Where the employee claimed the FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1,282 0.3277 165.4423 1,673 0.3250 161.9808 3,461 0.3700 237.2692 3,461 & over 0.4700 583.4231 Where the employee claimed the HALF exemption from Medicare levy in Medicare levy variation declaration -Scale 6 Weekly earnings (x) less than $ a b 355 - - 692 0.1900 67.4635 711 0.2400 102.0798 865 0.3777 200.0587 1,282 0.3377 165.4425 1,673 0.3350 161.9810 3,461 0.3800 237.2694 3,461 & over 0.4800 583.4233 Notes 1. If you have 27 fortnightly, or 53 weekly pays in a financial year, refer to withholding additional amounts from employee earnings. | 2. Scales 1, 2, 3, 5 and 6 may be applied only where employees have provided their TFN.: 3. For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result. | 6. All scales include the Temporary Budget Repair Levy.: 7. Scale 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for residents only. 8. For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $21,335 ($410 per week) or less. Where the taxable income exceeds $21,335 but is less than $26,668 ($512 per week), the levy is shaded in at the rate of 10% of the excess over $21,335. Where a person's taxable income is $26,668 ($512 per week) or more, Medicare is levied at the rate of 2% of total taxable income. 9. The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows: Medicare levy parameters Scale 2 Scale 6 Weekly earnings threshold 410 692 Weekly earnings shade-in threshold 512 865 Medicare levy family threshold 36,001 36,001 Weekly family threshold divisor 52 52 Additional child 3,306 3,306 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 410.2900 692.3300 Medicare levy 0.0200 0.0100 About this schedule Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table, can be calculated using the formulas and coefficients contained in this schedule. Separate formulas apply to: • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. Find out more • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to Tax offsets and Medicare levy adjustments. For sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments, see Withholding amounts and Medicare levy adjustments. Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table. This applies if earnings exceed $3,275 weekly or $6,550 fortnightly. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Use these rounding rules across all scales except scale 4 (where employee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated. When there are 53 pays in a financial year In some years, you may have 53 pays instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. You should let your employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amount in the table below. Weekly earnings $ Additional withholding $ 725 to 1,524 3 1,525 to 3,449 4 3,450 and over 10 When there are 27 pays in a financial year In some years, you may have 27 pays instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. You should let employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amounts in the table below. Fortnightly earnings $ Additional withholding $ 1,400 to 3,049 12 3,050 to 6,799 17 6,800 and over 42 Working out the weekly earnings The method of working out the weekly earnings (x) for the purpose of applying the formulas is as follows: Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Calculating withholding fortnightly, monthly or quarterly amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. Tax offsets The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows: • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. Medicare levy adjustment A Medicare levy adjustment is not allowed where withholding amounts have been calculated using scales 1, 3, 4 or 5. The amount obtained using scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable. When an employee is entitled to an adjustment An employee who has lodged both a completed Withholding declaration and a Medicare levy variation declaration (NAT 0929), may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following: • $410 or more where scale 2 is applied • $692 or more where scale 6 is applied. • $410 or more where scale 2 is applied • $692 or more where scale 6 is applied. To claim the adjustment, the employee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration. Calculating the Medicare levy adjustment To calculate the Medicare levy adjustment, your software package will need to be able to distinguish those employees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration. Where employees have answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration. You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for employees with weekly earnings of one of the following: • $512 or more where scale 2 is applied • $865 or more where scale 6 is applied. • $512 or more where scale 2 is applied • $865 or more where scale 6 is applied. Values used in the calculations may be regarded as variables. Weekly family threshold (WFT) Where scale 2 or scale 6 is applied Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: - WFT = $692.33 (36,001 ÷ 52) (rounded to the nearest cent). - WFT = $692.33 (36,001 ÷ 52) (rounded to the nearest cent). Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 3,306 and add the result to 36,001 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,306 × 2] + 36,001) ÷ 52 WFT = 819.4808 or $819.48 (rounded to the nearest cent) a. multiply the number of children shown at question 12 by 3,306 and add the result to 36,001 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,306 × 2] + 36,001) ÷ 52 WFT = 819.4808 or $819.48 (rounded to the nearest cent) Shading Out Point (SOP) The SOP relative to an employee's WFT is calculated as follows: Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result. Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,306 × 6] + 36,001) ÷ 52 WFT = 1,073.7885 or $1,073.79 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,073.79 × 0.1) ÷ 0.0800 SOP = 1,342.2375 or $1,342 (ignoring cents) Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,306 × 6] + 36,001) ÷ 52 WFT = 1,073.7885 or $1,073.79 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,073.79 × 0.1) ÷ 0.0800 SOP = 1,342.2375 or $1,342 (ignoring cents) Weekly Levy Adjustment (WLA) Where scale 2 is applied Where weekly earnings are $410 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas: 1. If x is less than $512, WLA = (x - 410.29) × 0.1 2. If x is $512 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) 1. If x is less than $512, WLA = (x - 410.29) × 0.1 2. If x is $512 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) Where scale 6 is applied Where weekly earnings are $692 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas: 1. If x is less than $865, WLA = (x - 692.33) × 0.05 2. If x is $865 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT 0.0100) - ([x - WFT] × 0.0400) 1. If x is less than $865, WLA = (x - 692.33) × 0.05 2. If x is $865 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT 0.0100) - ([x - WFT] × 0.0400) In each case WLA should be rounded to the nearest dollar. Values ending in 50 cents should be rounded to the next higher dollar. Examples Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $512, WLA is calculated using formula (1): WLA = (465.99 - 410.29) × 0.1 = 5.5700 or $6.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $869.47 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 869.99 WFT = ([3,306 × 3] + 36,001) ÷ 52 = 883.0577 or $883.06 (rounded to the nearest cent) As x is greater than $865 and less than WFT, WLA is calculated using formula (2): WLA = 869.99 × 0.01 = 8.6999 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 982.99 WFT = ([3,306 × 4] + 36,001) ÷ 52 = 946.6346 or $946.63 (rounded to the nearest cent). SOP = (946.63 × 0.1) ÷ 0.08 = 1,183.2875 or $1,183 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (946.63 × 0.020) - ([982.99 - 946.63] × 0.0800) = 16.0238 or $16.00 (rounded to the nearest dollar) Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $512, WLA is calculated using formula (1): WLA = (465.99 - 410.29) × 0.1 = 5.5700 or $6.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $869.47 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 869.99 WFT = ([3,306 × 3] + 36,001) ÷ 52 = 883.0577 or $883.06 (rounded to the nearest cent) As x is greater than $865 and less than WFT, WLA is calculated using formula (2): WLA = 869.99 × 0.01 = 8.6999 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 982.99 WFT = ([3,306 × 4] + 36,001) ÷ 52 = 946.6346 or $946.63 (rounded to the nearest cent). SOP = (946.63 × 0.1) ÷ 0.08 = 1,183.2875 or $1,183 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (946.63 × 0.020) - ([982.99 - 946.63] × 0.0800) = 16.0238 or $16.00 (rounded to the nearest dollar) Fortnightly levy adjustment Multiply rounded weekly levy adjustment by two. Example Employee's fortnightly earnings are $1,595.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,595.52 ÷ 2 = $797.76 x = 797.99 WFT = ([3,306 × 1] +36,001) ÷ 52 = 755.9038 or $755.90 (rounded to the nearest cent). SOP = (755.90 × 0.1) ÷ 0.08 = 944.8750 or $944 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (755.90 × 0.020) - ([797.99 - 755.90] × 0.0800) = 11.7508 or $12.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $24.00 ($12.00 x 2) Example Employee's fortnightly earnings are $1,595.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,595.52 ÷ 2 = $797.76 x = 797.99 WFT = ([3,306 × 1] +36,001) ÷ 52 = 755.9038 or $755.90 (rounded to the nearest cent). SOP = (755.90 × 0.1) ÷ 0.08 = 944.8750 or $944 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (755.90 × 0.020) - ([797.99 - 755.90] × 0.0800) = 11.7508 or $12.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $24.00 ($12.00 x 2) Monthly levy adjustment Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar. Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $692.33 As x is greater than $512 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $692.33 As x is greater than $512 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Quarterly levy adjustment Multiply rounded weekly levy adjustment by 13 General examples Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 165.4435 = 218.4138 or $218.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1010.21) and less than the SOP ($1,262) appropriate to employee with five children. Formula (3) applies. = (1010.21 × 0.0200) - ([1103.99 - 1010.21] × 0.0800) = 20.2042 - 7.5024 = 12.7018 or $13.00 (rounded to nearest dollar) Net weekly withholding amount $218.00 - $13.00 = $205.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 67.4635 = 38.1746 or $38.00 (rounded to nearest dollar) Fortnightly withholding amount $38.00 × 2 = $76.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $76.00 - $63.00 = $13.00. Example 3 Employee's monthly earnings are $4,156.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $944 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,156.33 + 0.01) × 3 ÷ 13 = 959.1554 or $959 (ignore cents) x = 959.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 959.99) - 165.4435 = 168.3450 or $168.00 (rounded to nearest dollar) Monthly withholding amount $168.00 × 13 ÷ 3 = $728.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $728.00 - $113.00 = $615.00 Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 165.4435 = 218.4138 or $218.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1010.21) and less than the SOP ($1,262) appropriate to employee with five children. Formula (3) applies. = (1010.21 × 0.0200) - ([1103.99 - 1010.21] × 0.0800) = 20.2042 - 7.5024 = 12.7018 or $13.00 (rounded to nearest dollar) Net weekly withholding amount $218.00 - $13.00 = $205.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 67.4635 = 38.1746 or $38.00 (rounded to nearest dollar) Fortnightly withholding amount $38.00 × 2 = $76.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $76.00 - $63.00 = $13.00. Example 3 Employee's monthly earnings are $4,156.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $944 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,156.33 + 0.01) × 3 ÷ 13 = 959.1554 or $959 (ignore cents) x = 959.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 959.99) - 165.4435 = 168.3450 or $168.00 (rounded to nearest dollar) Monthly withholding amount $168.00 × 13 ÷ 3 = $728.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $728.00 - $113.00 = $615.00 Calculating withholding amounts for payments made on a daily or casual basis The withholding amounts shown in the Tax table for daily and casual workers (NAT 1024) can be expressed in a mathematical form, using the formulas and coefficients provided. To work out withholding amounts using the formulas: 4. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 5. Calculate the weekly amount by applying the coefficients at: - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. 6. Round the result to the nearest dollar. 7. Divide this amount by five to convert it to the daily equivalent. 8. Round the daily withholding amount to the nearest dollar. 4. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 5. Calculate the weekly amount by applying the coefficients at: - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. 6. Round the result to the nearest dollar. 7. Divide this amount by five to convert it to the daily equivalent. 8. Round the daily withholding amount to the nearest dollar. - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. Where the employee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Tax table for seniors and pensioners (NAT 4466) Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided. The results obtained when using the coefficients in this schedule may differ slightly from the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Sample data Weekly withholding amounts Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 59 11.00 0.00 19.00 0.00 0.00 60 12.00 0.00 19.00 0.00 0.00 116 25.00 0.00 38.00 0.00 0.00 117 25.00 0.00 38.00 0.00 0.00 249 56.00 0.00 81.00 0.00 0.00 250 56.00 0.00 81.00 0.00 0.00 354 80.00 0.00 115.00 0.00 0.00 355 80.00 0.00 115.00 0.00 0.00 360 82.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 409 99.00 10.00 133.00 10.00 10.00 410 99.00 11.00 133.00 11.00 11.00 511 134.00 40.00 166.00 30.00 30.00 512 134.00 40.00 166.00 30.00 30.00 691 197.00 78.00 225.00 64.00 64.00 692 197.00 78.00 225.00 64.00 64.00 710 203.00 82.00 231.00 68.00 69.00 711 204.00 82.00 231.00 68.00 69.00 864 257.00 135.00 281.00 118.00 127.00 865 257.00 136.00 281.00 118.00 127.00 931 280.00 159.00 303.00 140.00 149.00 932 280.00 159.00 303.00 140.00 150.00 1281 401.00 280.00 416.00 255.00 267.00 1282 401.00 281.00 417.00 255.00 268.00 1322 415.00 294.00 430.00 268.00 281.00 1323 415.00 295.00 430.00 268.00 282.00 1672 551.00 415.00 543.00 382.00 398.00 1673 552.00 416.00 544.00 382.00 399.00 1844 619.00 482.00 607.00 445.00 464.00 1845 619.00 483.00 608.00 446.00 464.00 2119 726.00 590.00 709.00 547.00 568.00 2120 726.00 590.00 709.00 547.00 569.00 2490 870.00 734.00 846.00 684.00 709.00 2491 871.00 735.00 847.00 685.00 710.00 2652 934.00 797.00 906.00 744.00 771.00 2653 934.00 798.00 907.00 745.00 771.00 2736 966.00 830.00 937.00 775.00 803.00 2737 967.00 831.00 938.00 776.00 803.00 2898 1030.00 893.00 997.00 835.00 864.00 2899 1030.00 894.00 998.00 836.00 865.00 2913 1035.00 899.00 1003.00 841.00 870.00 2914 1036.00 900.00 1003.00 841.00 870.00 3110 1112.00 976.00 1076.00 914.00 945.00 3111 1113.00 976.00 1076.00 914.00 945.00 3460 1284.00 1113.00 1205.00 1043.00 1078.00 3461 1284.00 1113.00 1206.00 1044.00 1078.00 Fortnightly withholding amounts Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 118 22.00 0.00 38.00 0.00 0.00 120 24.00 0.00 38.00 0.00 0.00 232 50.00 0.00 76.00 0.00 0.00 234 50.00 0.00 76.00 0.00 0.00 498 112.00 0.00 162.00 0.00 0.00 500 112.00 0.00 162.00 0.00 0.00 708 160.00 0.00 230.00 0.00 0.00 710 160.00 0.00 230.00 0.00 0.00 720 164.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 818 198.00 20.00 266.00 20.00 20.00 820 198.00 22.00 266.00 22.00 22.00 1022 268.00 80.00 332.00 60.00 60.00 1024 268.00 80.00 332.00 60.00 60.00 1382 394.00 156.00 450.00 128.00 128.00 1384 394.00 156.00 450.00 128.00 128.00 1420 406.00 164.00 462.00 136.00 138.00 1422 408.00 164.00 462.00 136.00 138.00 1728 514.00 270.00 562.00 236.00 254.00 1730 514.00 272.00 562.00 236.00 254.00 1862 560.00 318.00 606.00 280.00 298.00 1864 560.00 318.00 606.00 280.00 300.00 2562 802.00 560.00 832.00 510.00 534.00 2564 802.00 562.00 834.00 510.00 536.00 2644 830.00 588.00 860.00 536.00 562.00 2646 830.00 590.00 860.00 536.00 564.00 3344 1102.00 830.00 1086.00 764.00 796.00 3346 1104.00 832.00 1088.00 764.00 798.00 3688 1238.00 964.00 1214.00 890.00 928.00 3690 1238.00 966.00 1216.00 892.00 928.00 4238 1452.00 1180.00 1418.00 1094.00 1136.00 4240 1452.00 1180.00 1418.00 1094.00 1138.00 4980 1740.00 1468.00 1692.00 1368.00 1418.00 4982 1742.00 1470.00 1694.00 1370.00 1420.00 5304 1868.00 1594.00 1812.00 1488.00 1542.00 5306 1868.00 1596.00 1814.00 1490.00 1542.00 5472 1932.00 1660.00 1874.00 1550.00 1606.00 5474 1934.00 1662.00 1876.00 1552.00 1606.00 5796 2060.00 1786.00 1994.00 1670.00 1728.00 5798 2060.00 1788.00 1996.00 1672.00 1730.00 5826 2070.00 1798.00 2006.00 1682.00 1740.00 5828 2072.00 1800.00 2006.00 1682.00 1740.00 6220 2224.00 1952.00 2152.00 1828.00 1890.00 6222 2226.00 1952.00 2152.00 1828.00 1890.00 6920 2568.00 2226.00 2410.00 2086.00 2156.00 6922 2568.00 2226.00 2412.00 2088.00 2156.00 Monthly withholding amounts Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 255.67 48.00 0.00 82.00 0.00 0.00 260.00 52.00 0.00 82.00 0.00 0.00 502.67 108.00 0.00 165.00 0.00 0.00 507.00 108.00 0.00 165.00 0.00 0.00 1079.00 243.00 0.00 351.00 0.00 0.00 1083.33 243.00 0.00 351.00 0.00 0.00 1534.00 347.00 0.00 498.00 0.00 0.00 1538.33 347.00 0.00 498.00 0.00 0.00 1560.00 355.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1772.33 429.00 43.00 576.00 43.00 43.00 1776.67 429.00 48.00 576.00 48.00 48.00 2214.33 581.00 173.00 719.00 130.00 130.00 2218.67 581.00 173.00 719.00 130.00 130.00 2994.33 854.00 338.00 975.00 277.00 277.00 2998.67 854.00 338.00 975.00 277.00 277.00 3076.67 880.00 355.00 1001.00 295.00 299.00 3081.00 884.00 355.00 1001.00 295.00 299.00 3744.00 1114.00 585.00 1218.00 511.00 550.00 3748.33 1114.00 589.00 1218.00 511.00 550.00 4034.33 1213.00 689.00 1313.00 607.00 646.00 4038.67 1213.00 689.00 1313.00 607.00 650.00 5551.00 1738.00 1213.00 1803.00 1105.00 1157.00 5555.33 1738.00 1218.00 1807.00 1105.00 1161.00 5728.67 1798.00 1274.00 1863.00 1161.00 1218.00 5733.00 1798.00 1278.00 1863.00 1161.00 1222.00 7245.33 2388.00 1798.00 2353.00 1655.00 1725.00 7249.67 2392.00 1803.00 2357.00 1655.00 1729.00 7990.67 2682.00 2089.00 2630.00 1928.00 2011.00 7995.00 2682.00 2093.00 2635.00 1933.00 2011.00 9182.33 3146.00 2557.00 3072.00 2370.00 2461.00 9186.67 3146.00 2557.00 3072.00 2370.00 2466.00 10790.00 3770.00 3181.00 3666.00 2964.00 3072.00 10794.33 3774.00 3185.00 3670.00 2968.00 3077.00 11492.00 4047.00 3454.00 3926.00 3224.00 3341.00 11496.33 4047.00 3458.00 3930.00 3228.00 3341.00 11856.00 4186.00 3597.00 4060.00 3358.00 3480.00 11860.33 4190.00 3601.00 4065.00 3363.00 3480.00 12558.00 4463.00 3870.00 4320.00 3618.00 3744.00 12562.33 4463.00 3874.00 4325.00 3623.00 3748.00 12623.00 4485.00 3896.00 4346.00 3644.00 3770.00 12627.33 4489.00 3900.00 4346.00 3644.00 3770.00 13476.67 4819.00 4229.00 4663.00 3961.00 4095.00 13481.00 4823.00 4229.00 4663.00 3961.00 4095.00 14993.33 5564.00 4823.00 5222.00 4520.00 4671.00 14997.67 5564.00 4823.00 5226.00 4524.00 4671.00 Sample data - Scale 2 Weekly Medicare levy adjustment Weekly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 409 0.00 0.00 0.00 0.00 0.00 0.00 410 0.00 0.00 0.00 0.00 0.00 0.00 460 5.00 5.00 5.00 5.00 5.00 5.00 461 5.00 5.00 5.00 5.00 5.00 5.00 511 10.00 10.00 10.00 10.00 10.00 10.00 512 10.00 10.00 10.00 10.00 10.00 10.00 537 11.00 11.00 11.00 11.00 11.00 11.00 538 11.00 11.00 11.00 11.00 11.00 11.00 563 11.00 11.00 11.00 11.00 11.00 11.00 564 11.00 11.00 11.00 11.00 11.00 11.00 589 12.00 12.00 12.00 12.00 12.00 12.00 590 12.00 12.00 12.00 12.00 12.00 12.00 615 12.00 12.00 12.00 12.00 12.00 12.00 616 12.00 12.00 12.00 12.00 12.00 12.00 641 13.00 13.00 13.00 13.00 13.00 13.00 642 13.00 13.00 13.00 13.00 13.00 13.00 667 13.00 13.00 13.00 13.00 13.00 13.00 668 13.00 13.00 13.00 13.00 13.00 13.00 693 14.00 14.00 14.00 14.00 14.00 14.00 694 14.00 14.00 14.00 14.00 14.00 14.00 719 12.00 14.00 14.00 14.00 14.00 14.00 720 12.00 14.00 14.00 14.00 14.00 14.00 745 10.00 15.00 15.00 15.00 15.00 15.00 746 9.00 15.00 15.00 15.00 15.00 15.00 771 7.00 14.00 15.00 15.00 15.00 15.00 772 7.00 14.00 15.00 15.00 15.00 15.00 797 5.00 12.00 16.00 16.00 16.00 16.00 798 5.00 12.00 16.00 16.00 16.00 16.00 823 3.00 10.00 16.00 16.00 16.00 16.00 824 3.00 10.00 16.00 16.00 16.00 16.00 849 1.00 8.00 14.00 17.00 17.00 17.00 850 1.00 8.00 14.00 17.00 17.00 17.00 875 0.00 6.00 12.00 18.00 18.00 18.00 876 0.00 5.00 12.00 18.00 18.00 18.00 901 0.00 3.00 10.00 16.00 18.00 18.00 902 0.00 3.00 10.00 16.00 18.00 18.00 927 0.00 1.00 8.00 14.00 19.00 19.00 928 0.00 1.00 8.00 14.00 19.00 19.00 953 0.00 0.00 6.00 12.00 18.00 19.00 954 0.00 0.00 6.00 12.00 18.00 19.00 979 0.00 0.00 4.00 10.00 16.00 20.00 980 0.00 0.00 3.00 10.00 16.00 20.00 1005 0.00 0.00 1.00 8.00 14.00 20.00 1006 0.00 0.00 1.00 8.00 14.00 20.00 1182 0.00 0.00 0.00 0.00 0.00 6.00 1183 0.00 0.00 0.00 0.00 0.00 6.00 1261 0.00 0.00 0.00 0.00 0.00 0.00 1262 0.00 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare levy adjustment Fortnightly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 818 0.00 0.00 0.00 0.00 0.00 0.00 820 0.00 0.00 0.00 0.00 0.00 0.00 920 10.00 10.00 10.00 10.00 10.00 10.00 922 10.00 10.00 10.00 10.00 10.00 10.00 1022 20.00 20.00 20.00 20.00 20.00 20.00 1024 20.00 20.00 20.00 20.00 20.00 20.00 1074 22.00 22.00 22.00 22.00 22.00 22.00 1076 22.00 22.00 22.00 22.00 22.00 22.00 1126 22.00 22.00 22.00 22.00 22.00 22.00 1128 22.00 22.00 22.00 22.00 22.00 22.00 1178 24.00 24.00 24.00 24.00 24.00 24.00 1180 24.00 24.00 24.00 24.00 24.00 24.00 1230 24.00 24.00 24.00 24.00 24.00 24.00 1232 24.00 24.00 24.00 24.00 24.00 24.00 1282 26.00 26.00 26.00 26.00 26.00 26.00 1284 26.00 26.00 26.00 26.00 26.00 26.00 1334 26.00 26.00 26.00 26.00 26.00 26.00 1336 26.00 26.00 26.00 26.00 26.00 26.00 1386 28.00 28.00 28.00 28.00 28.00 28.00 1388 28.00 28.00 28.00 28.00 28.00 28.00 1438 24.00 28.00 28.00 28.00 28.00 28.00 1440 24.00 28.00 28.00 28.00 28.00 28.00 1490 20.00 30.00 30.00 30.00 30.00 30.00 1492 18.00 30.00 30.00 30.00 30.00 30.00 1542 14.00 28.00 30.00 30.00 30.00 30.00 1544 14.00 28.00 30.00 30.00 30.00 30.00 1594 10.00 24.00 32.00 32.00 32.00 32.00 1596 10.00 24.00 32.00 32.00 32.00 32.00 1646 6.00 20.00 32.00 32.00 32.00 32.00 1648 6.00 20.00 32.00 32.00 32.00 32.00 1698 2.00 16.00 28.00 34.00 34.00 34.00 1700 2.00 16.00 28.00 34.00 34.00 34.00 1750 0.00 12.00 24.00 36.00 36.00 36.00 1752 0.00 10.00 24.00 36.00 36.00 36.00 1802 0.00 6.00 20.00 32.00 36.00 36.00 1804 0.00 6.00 20.00 32.00 36.00 36.00 1854 0.00 2.00 16.00 28.00 38.00 38.00 1856 0.00 2.00 16.00 28.00 38.00 38.00 1906 0.00 0.00 12.00 24.00 36.00 38.00 1908 0.00 0.00 12.00 24.00 36.00 38.00 1958 0.00 0.00 8.00 20.00 32.00 40.00 1960 0.00 0.00 6.00 20.00 32.00 40.00 2010 0.00 0.00 2.00 16.00 28.00 40.00 2012 0.00 0.00 2.00 16.00 28.00 40.00 2364 0.00 0.00 0.00 0.00 0.00 12.00 2366 0.00 0.00 0.00 0.00 0.00 12.00 2522 0.00 0.00 0.00 0.00 0.00 0.00 2524 0.00 0.00 0.00 0.00 0.00 0.00 Monthly Medicare levy adjustment Monthly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1772.33 0.00 0.00 0.00 0.00 0.00 0.00 1776.67 0.00 0.00 0.00 0.00 0.00 0.00 1993.33 22.00 22.00 22.00 22.00 22.00 22.00 1997.67 22.00 22.00 22.00 22.00 22.00 22.00 2214.33 43.00 43.00 43.00 43.00 43.00 43.00 2218.67 43.00 43.00 43.00 43.00 43.00 43.00 2327.00 48.00 48.00 48.00 48.00 48.00 48.00 2331.33 48.00 48.00 48.00 48.00 48.00 48.00 2439.67 48.00 48.00 48.00 48.00 48.00 48.00 2444.00 48.00 48.00 48.00 48.00 48.00 48.00 2552.33 52.00 52.00 52.00 52.00 52.00 52.00 2556.67 52.00 52.00 52.00 52.00 52.00 52.00 2665.00 52.00 52.00 52.00 52.00 52.00 52.00 2669.33 52.00 52.00 52.00 52.00 52.00 52.00 2777.67 56.00 56.00 56.00 56.00 56.00 56.00 2782.00 56.00 56.00 56.00 56.00 56.00 56.00 2890.33 56.00 56.00 56.00 56.00 56.00 56.00 2894.67 56.00 56.00 56.00 56.00 56.00 56.00 3003.00 61.00 61.00 61.00 61.00 61.00 61.00 3007.33 61.00 61.00 61.00 61.00 61.00 61.00 3115.67 52.00 61.00 61.00 61.00 61.00 61.00 3120.00 52.00 61.00 61.00 61.00 61.00 61.00 3228.33 43.00 65.00 65.00 65.00 65.00 65.00 3232.67 39.00 65.00 65.00 65.00 65.00 65.00 3341.00 30.00 61.00 65.00 65.00 65.00 65.00 3345.33 30.00 61.00 65.00 65.00 65.00 65.00 3453.67 22.00 52.00 69.00 69.00 69.00 69.00 3458.00 22.00 52.00 69.00 69.00 69.00 69.00 3566.33 13.00 43.00 69.00 69.00 69.00 69.00 3570.67 13.00 43.00 69.00 69.00 69.00 69.00 3679.00 4.00 35.00 61.00 74.00 74.00 74.00 3683.33 4.00 35.00 61.00 74.00 74.00 74.00 3791.67 0.00 26.00 52.00 78.00 78.00 78.00 3796.00 0.00 22.00 52.00 78.00 78.00 78.00 3904.33 0.00 13.00 43.00 69.00 78.00 78.00 3908.67 0.00 13.00 43.00 69.00 78.00 78.00 4017.00 0.00 4.00 35.00 61.00 82.00 82.00 4021.33 0.00 4.00 35.00 61.00 82.00 82.00 4129.67 0.00 0.00 26.00 52.00 78.00 82.00 4134.00 0.00 0.00 26.00 52.00 78.00 82.00 4242.33 0.00 0.00 17.00 43.00 69.00 87.00 4246.67 0.00 0.00 13.00 43.00 69.00 87.00 4355.00 0.00 0.00 4.00 35.00 61.00 87.00 4359.33 0.00 0.00 4.00 35.00 61.00 87.00 5122.00 0.00 0.00 0.00 0.00 0.00 26.00 5126.33 0.00 0.00 0.00 0.00 0.00 26.00 5464.33 0.00 0.00 0.00 0.00 0.00 0.00 5468.67 0.00 0.00 0.00 0.00 0.00 0.00 Sample data - Scale 6 Weekly Medicare half-levy adjustment Weekly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 691 0.00 0.00 0.00 0.00 0.00 692 0.00 0.00 0.00 0.00 0.00 777 4.00 4.00 4.00 4.00 4.00 778 4.00 4.00 4.00 4.00 4.00 864 9.00 9.00 9.00 9.00 9.00 865 3.00 6.00 9.00 9.00 9.00 880 3.00 6.00 9.00 9.00 9.00 881 3.00 6.00 9.00 9.00 9.00 896 2.00 5.00 8.00 9.00 9.00 897 2.00 5.00 8.00 9.00 9.00 912 1.00 4.00 8.00 9.00 9.00 913 1.00 4.00 8.00 9.00 9.00 928 1.00 4.00 7.00 9.00 9.00 929 1.00 4.00 7.00 9.00 9.00 944 0.00 3.00 6.00 9.00 9.00 945 0.00 3.00 6.00 9.00 9.00 960 0.00 3.00 6.00 9.00 10.00 961 0.00 2.00 6.00 9.00 10.00 976 0.00 2.00 5.00 8.00 10.00 977 0.00 2.00 5.00 8.00 10.00 992 0.00 1.00 4.00 8.00 10.00 993 0.00 1.00 4.00 8.00 10.00 1008 0.00 1.00 4.00 7.00 10.00 1009 0.00 1.00 4.00 7.00 10.00 1024 0.00 0.00 3.00 6.00 10.00 1025 0.00 0.00 3.00 6.00 9.00 1040 0.00 0.00 3.00 6.00 9.00 1041 0.00 0.00 2.00 6.00 9.00 1056 0.00 0.00 2.00 5.00 8.00 1057 0.00 0.00 2.00 5.00 8.00 1072 0.00 0.00 1.00 4.00 8.00 1073 0.00 0.00 1.00 4.00 8.00 1088 0.00 0.00 1.00 4.00 7.00 1089 0.00 0.00 1.00 4.00 7.00 1104 0.00 0.00 0.00 3.00 6.00 1105 0.00 0.00 0.00 3.00 6.00 1120 0.00 0.00 0.00 2.00 6.00 1121 0.00 0.00 0.00 2.00 6.00 1136 0.00 0.00 0.00 2.00 5.00 1137 0.00 0.00 0.00 2.00 5.00 1152 0.00 0.00 0.00 1.00 4.00 1153 0.00 0.00 0.00 1.00 4.00 1168 0.00 0.00 0.00 1.00 4.00 1169 0.00 0.00 0.00 1.00 4.00 1182 0.00 0.00 0.00 0.00 3.00 1183 0.00 0.00 0.00 0.00 3.00 1261 0.00 0.00 0.00 0.00 0.00 1262 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare half-levy adjustment Fortnightly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1382 0.00 0.00 0.00 0.00 0.00 1384 0.00 0.00 0.00 0.00 0.00 1554 8.00 8.00 8.00 8.00 8.00 1556 8.00 8.00 8.00 8.00 8.00 1728 18.00 18.00 18.00 18.00 18.00 1730 6.00 12.00 18.00 18.00 18.00 1760 6.00 12.00 18.00 18.00 18.00 1762 6.00 12.00 18.00 18.00 18.00 1792 4.00 10.00 16.00 18.00 18.00 1794 4.00 10.00 16.00 18.00 18.00 1824 2.00 8.00 16.00 18.00 18.00 1826 2.00 8.00 16.00 18.00 18.00 1856 2.00 8.00 14.00 18.00 18.00 1858 2.00 8.00 14.00 18.00 18.00 1888 0.00 6.00 12.00 18.00 18.00 1890 0.00 6.00 12.00 18.00 18.00 1920 0.00 6.00 12.00 18.00 20.00 1922 0.00 4.00 12.00 18.00 20.00 1952 0.00 4.00 10.00 16.00 20.00 1954 0.00 4.00 10.00 16.00 20.00 1984 0.00 2.00 8.00 16.00 20.00 1986 0.00 2.00 8.00 16.00 20.00 2016 0.00 2.00 8.00 14.00 20.00 2018 0.00 2.00 8.00 14.00 20.00 2048 0.00 0.00 6.00 12.00 20.00 2050 0.00 0.00 6.00 12.00 18.00 2080 0.00 0.00 6.00 12.00 18.00 2082 0.00 0.00 4.00 12.00 18.00 2112 0.00 0.00 4.00 10.00 16.00 2114 0.00 0.00 4.00 10.00 16.00 2144 0.00 0.00 2.00 8.00 16.00 2146 0.00 0.00 2.00 8.00 16.00 2176 0.00 0.00 2.00 8.00 14.00 2178 0.00 0.00 2.00 8.00 14.00 2208 0.00 0.00 0.00 6.00 12.00 2210 0.00 0.00 0.00 6.00 12.00 2240 0.00 0.00 0.00 4.00 12.00 2242 0.00 0.00 0.00 4.00 12.00 2272 0.00 0.00 0.00 4.00 10.00 2274 0.00 0.00 0.00 4.00 10.00 2304 0.00 0.00 0.00 2.00 8.00 2306 0.00 0.00 0.00 2.00 8.00 2336 0.00 0.00 0.00 2.00 8.00 2338 0.00 0.00 0.00 2.00 8.00 2364 0.00 0.00 0.00 0.00 6.00 2366 0.00 0.00 0.00 0.00 6.00 2522 0.00 0.00 0.00 0.00 0.00 2524 0.00 0.00 0.00 0.00 0.00 Monthly Medicare half-levy adjustment Monthly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 2994.33 0.00 0.00 0.00 0.00 0.00 2998.67 0.00 0.00 0.00 0.00 0.00 3367.00 17.00 17.00 17.00 17.00 17.00 3371.33 17.00 17.00 17.00 17.00 17.00 3744.00 39.00 39.00 39.00 39.00 39.00 3748.33 13.00 26.00 39.00 39.00 39.00 3813.33 13.00 26.00 39.00 39.00 39.00 3817.67 13.00 26.00 39.00 39.00 39.00 3882.67 9.00 22.00 35.00 39.00 39.00 3887.00 9.00 22.00 35.00 39.00 39.00 3952.00 4.00 17.00 35.00 39.00 39.00 3956.33 4.00 17.00 35.00 39.00 39.00 4021.33 4.00 17.00 30.00 39.00 39.00 4025.67 4.00 17.00 30.00 39.00 39.00 4090.67 0.00 13.00 26.00 39.00 39.00 4095.00 0.00 13.00 26.00 39.00 39.00 4160.00 0.00 13.00 26.00 39.00 43.00 4164.33 0.00 9.00 26.00 39.00 43.00 4229.33 0.00 9.00 22.00 35.00 43.00 4233.67 0.00 9.00 22.00 35.00 43.00 4298.67 0.00 4.00 17.00 35.00 43.00 4303.00 0.00 4.00 17.00 35.00 43.00 4368.00 0.00 4.00 17.00 30.00 43.00 4372.33 0.00 4.00 17.00 30.00 43.00 4437.33 0.00 0.00 13.00 26.00 43.00 4441.67 0.00 0.00 13.00 26.00 39.00 4506.67 0.00 0.00 13.00 26.00 39.00 4511.00 0.00 0.00 9.00 26.00 39.00 4576.00 0.00 0.00 9.00 22.00 35.00 4580.33 0.00 0.00 9.00 22.00 35.00 4645.33 0.00 0.00 4.00 17.00 35.00 4649.67 0.00 0.00 4.00 17.00 35.00 4714.67 0.00 0.00 4.00 17.00 30.00 4719.00 0.00 0.00 4.00 17.00 30.00 4784.00 0.00 0.00 0.00 13.00 26.00 4788.33 0.00 0.00 0.00 13.00 26.00 4853.33 0.00 0.00 0.00 9.00 26.00 4857.67 0.00 0.00 0.00 9.00 26.00 4922.67 0.00 0.00 0.00 9.00 22.00 4927.00 0.00 0.00 0.00 9.00 22.00 4992.00 0.00 0.00 0.00 4.00 17.00 4996.33 0.00 0.00 0.00 4.00 17.00 5061.33 0.00 0.00 0.00 4.00 17.00 5065.67 0.00 0.00 0.00 4.00 17.00 5122.00 0.00 0.00 0.00 0.00 13.00 5126.33 0.00 0.00 0.00 0.00 13.00 5464.33 0.00 0.00 0.00 0.00 0.00 5468.67 0.00 0.00 0.00 0.00 0.00 Other statements of formulas Statements of formulas for other classes of payees are also available. These include PAYG withholding: • Statement of formulas for calculating HELP, SSL, TSL and SFSS components (NAT 3539) • Tax table for individuals employed in the horticultural or shearing industry (NAT 1013) • Tax table for actors, variety artists and other entertainers (NAT 1023) • Tax table for seniors and pensioners (NAT 4466). • Statement of formulas for calculating HELP, SSL, TSL and SFSS components (NAT 3539) • Tax table for individuals employed in the horticultural or shearing industry (NAT 1013) • Tax table for actors, variety artists and other entertainers (NAT 1023) • Tax table for seniors and pensioners (NAT 4466). Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee, (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, use scale 3. • If they have not given you a valid TFN, use scale 4. • If they have given you a valid TFN, use scale 3. • If they have not given you a valid TFN, use scale 4. Foreign residents cannot claim tax offsets to reduce withholding. They may, in limited circumstances, be entitled to claim a zone or overseas forces offset in their income tax return. If your foreign resident employee has claimed a tax offset on the Tax file number declaration, you don't need to make any adjustments to the amount you withhold. Withholding declarations An employee may use a Withholding declaration (NAT 3093) to advise you of a tax offset they choose to claim through reduced withholding from you. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee has a HELP, SSL, TSL or Financial Supplement debt If your employee has a HELP, SSL, TSL or Financial Supplement debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Work it out To calculate additional withholding amounts for: • HELP, SSL or TSL debts, refer to either - HELP/SSL/TSL weekly tax table - HELP/SSL/TSL fortnightly tax table - HELP/SSL/TSL monthly tax table . • Financial Supplement debts, refer to either - SFSS weekly tax table . - SFSS fortnightly tax table - SFSS monthly tax table • Statement of formulas, refer to - Statement of formulas for calculating HELP, SSL, TSL and SFSS components • HELP, SSL or TSL debts, refer to either - HELP/SSL/TSL weekly tax table - HELP/SSL/TSL fortnightly tax table - HELP/SSL/TSL monthly tax table . • Financial Supplement debts, refer to either - SFSS weekly tax table . - SFSS fortnightly tax table - SFSS monthly tax table • Statement of formulas, refer to - Statement of formulas for calculating HELP, SSL, TSL and SFSS components - HELP/SSL/TSL weekly tax table - HELP/SSL/TSL fortnightly tax table - HELP/SSL/TSL monthly tax table . - SFSS weekly tax table . - SFSS fortnightly tax table - SFSS monthly tax table - Statement of formulas for calculating HELP, SSL, TSL and SFSS components Employees who are entitled to a reduction of Medicare levy or do not have to pay the Medicare levy because of low family income, will not have to make a compulsory HELP, SSL, TSL or Financial Supplement repayment for that year. The exemption from making a compulsory HELP, SSL, TSL or Financial Supplement repayment may be claimed on the Medicare levy variation declaration. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. Withholding from allowances Leave loading If you pay leave loading as a lump sum, use Tax table for back payments, commissions, bonuses and similar payments (NAT 3348) to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding. Holiday pay, long service leave and employment termination payments Employees who continue working for you You must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment. For more information, see Withholding from annual and long service leave for continuing employees Employees who stop working for you This schedule does not cover any lump sum payments made to an employee who stops working for you. If an employee has unused annual leave, leave loading or long service leave, refer to Tax table for unused leave payments on termination of employment (NAT 3351). Any other lump sum payments may be employment termination payments, refer to Tax table for employment termination payments (NAT 70980). Do not withhold any amount for HELP, SSL, TSL or Financial Supplement debts from lump sum termination payments. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. To work out the employee's annual tax offset entitlement into a weekly, fortnightly, monthly or quarterly, refer to Tax offsets. Do not allow for any tax offsets if any of the following apply: • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. Medicare levy adjustment To claim the Medicare levy adjustment available to some low income earners with dependants, your employee must lodge a Medicare levy variation declaration (NAT 0929) with their Tax file number declaration. Some employees may be liable for an increased rate of Medicare levy or the Medicare levy surcharge as a result of new income tests. They can lodge a Medicare levy variation declaration, requesting you to increase the amount to be withheld from their payments. Work it out Medicare levy adjustment For payments made on or after 1 October 2016 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. Use the Withholding look-up tool to quickly work out the amount to withhold . Using this table You should use this table if you make payments to employees who are actors, variety artists and other entertainers who receive payments for their performances. Do not use this table if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following: • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. For these types of payments the Commissioner has varied the rate of withholding to 20% of the payment. For more information refer to PAYG withholding - performing artists and promotional activities . Get it done You can download a printable version of the Tax table for actors, variety artists and other entertainers (NAT 1023, 489KB) in Portable Document Format (PDF). For all other relevant employees, refer to PAYG withholding Weekly tax table or Fortnightly tax table . Do not use this table for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding. For more information refer to Withholding from payments to foreign residents for entertainment or sports activities . Working out the withholding amount The tax table for actors, variety artists and other entertainers is only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the formulas to calculate withholding amounts. To work out the amount you need to withhold using the tax table, you must: 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). Using a formula The withholding amounts shown in this table can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and the coefficients outlined in table A and table B. This section should be read with Statement of formulas for calculating amounts to be withheld (NAT 1004). The formulas comprise linear equations of the form y = ax - b where: • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. Table A: Employee has claimed the tax-free threshold Weekly earnings (x) less than a b $443 0 0 $512 0.1520 67.4635 $641 0.2320 108.4923 $889 0.1680 67.4646 $1,602 0.2782 165.4435 $2,091 0.2760 161.9819 $4,326 0.3120 237.2704 $4,326 & over 0.3920 583.4242 Table B: Employee has not claimed the tax-free threshold Weekly earnings (x) less than a b $75 0.1520 0.1520 $451 0.1866 2.6045 $1,165 0.2782 44.0006 $1,653 0.2760 41.4841 $3,889 0.3120 101.0225 $3,889 & over 0.3920 412.1764 • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. To work out withholding amounts using the formulas, you must: 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. If you pay your employees daily rather than per performance, the amount to withhold (including reductions for tax offsets) should be worked out on a daily basis. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4435 = $113.0319. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Therefore, the amount to withhold from each performance is $57. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4435 = $113.0319. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Therefore, the amount to withhold from each performance is $57. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4435 = $113.0319. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Accounting software Software written in accordance with the formulas in this table should be tested for accuracy against the Withholding look-up tool . The results obtained when using the coefficients in this table may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If an employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration (NAT 3093). If your employee claims a tax offset, reduce the amount to be withheld from their earnings per performance by the value of the tax offset. The per performance value is the tax offset amount claimed divided by 52, divided by the number of performances per week. Round to the nearest dollar. Do not allow for any tax offsets if any of the following apply: • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. Withholding declarations An employee may use a Withholding declaration (NAT 3093) to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see Claiming tax offsets. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • if they have not given you a valid TFN, you need to withhold 47% for each $1 of earnings (ignoring any cents). • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign resident tax rates Weekly earnings $ Weekly rate 0 to 1,672 32.5 cents for each dollar of earnings 1,673 to 3,460 $543 plus 37 cents for each $1 of earnings over $1,672 3,461 and over $1,204 plus 47 cents for each $1 of earnings over $3,460 • if they have not given you a valid TFN, you need to withhold 47% for each $1 of earnings (ignoring any cents). • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign residents cannot claim tax offsets to reduce withholding. They may, in limited circumstances, be entitled to claim a zone or overseas forces offset in their income tax return. If your foreign resident employee has claimed a tax offset on the Tax file number declaration, you don't need to make any adjustments to the amount you withhold. For payments made on or after 1 October 2016 Withholding limit There is a withholding limit of 49% on tax withheld from any additional payments calculated using an annualised method. Applying this withholding limit may result in withholding not being sufficient to cover some employees' end of year tax liability. In these situations, an employee can ask their employer to increase their withholding for the remainder of the financial year. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953. It applies to certain withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 paid as a lump sum. Using this table Use this table if you make a payment of salary or wages which is: • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. Other payments you should use this tax table for These payments include back payments of: • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. Back payments (including lump sums in arrears) A back payment is a payment that was meant to have been made in a prior period. For example: • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. A back payment is distinct from a bonus, which is a payment made for recognition of performance including past performance. A bonus (or similar payment) can only be considered a back payment if you paid the bonus later than the time that it should have been paid. If you normally process payments in a pay period later than the work is performed, for example, overtime payments paid with a time lag of one pay period, they are not considered back payments. These payments are treated as part of the normal pay cycle when paid and withholding is calculated on total earnings for that period. An overtime payment is only considered a back payment if it was meant to have been made in a prior pay period. Commissions Commissions are typically payments made as recognition of performance or service, and may be calculated as a percentage of the proceeds from a particular transaction or series of transactions. Bonuses and similar payments A bonus is usually made to an employee in recognition of performance or services, and may be calculated as a percentage of the proceeds from a particular business transaction. These payments may not necessarily be related to a particular period of work. A payment will be treated as similar to a bonus if it is an amount of a one-off nature that does not relate to work performed in a particular period. Examples include: • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. Leave loading Payment of leave loading can also be regarded as a payment similar to a bonus, if it is made as a lump sum and not on a pro rata basis as leave is taken. If you pay leave loading on a pro rata basis, add it to earnings for the period to calculate withholding using the standard tax tables. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for Individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Terms we use Additional payments Additional payments include back payments (including lump sum payments in arrears), commissions, bonuses and similar payments. Normal earnings Normal earnings are gross taxable earnings and include all salary and wage income, taxable allowances, and overtime earnings for the current financial year. This includes any back payments previously made using Method B(i). At the start of a financial year, an employee's normal earnings can be based on the last full pay period worked in the previous financial year. If an employee's pay fluctuates significantly, you can use an average of gross taxable earnings for the current financial year (or, if applicable, the previous financial year). If an employee has no current or past normal earnings (for example, the employee is newly employed), you can include expected future earnings in your calculations. This can be based on the employee's contracted or expected salary for the financial year. For the purposes of this table, normal earnings do not include employment termination payments or unused leave payments made on termination of employment. Average total earnings Average total earnings are the sum of all normal earnings paid in the current financial year, including current pay, plus any current year back payments if Method B(i) is used to calculate withholding. Then divide the total earnings by the number of pay periods to date (including the current pay period). Pay periods per financial year Pay periods per financial year refers to a total of 52 pay periods if paid weekly, 26 pay periods if paid fortnightly or 12 pay periods if paid monthly. No adjustments are required for a 53 week / 27 fortnight year. Withholding limit If your employee has a Higher Education Loan Program (HELP), Student Start-up Loan (SSL), Trade Support Loan (TSL) or Financial Supplement debt, see HELP, SSL, TSL, SFSS and additional payments. If you use Method A or Method B(ii), the amount of tax to be withheld from an additional payment is limited to a maximum of 49% of the additional payment. If the withholding amount calculated (including a HELP, SSL, TSL or Financial Supplement component) using Method A or Method B(ii) exceeds 49% of the additional payment being made, then the amount is reduced to be equal to 49% of that payment. The withholding limit applies to the additional payment only and not to normal earnings for the current pay period. For some employees, the withholding limit may result in their withholding amounts not being sufficient to cover their end-of-year tax liability, as their total earnings for the financial year may exceed the HELP, SSL, TSL or Financial Supplement repayment threshold or attract a higher rate of tax. Under these circumstances, your employee can arrange an upwards variation by entering into an agreement with you to vary the rate or amount of withholding. For more information about withholding variations, refer to: • For employers: PAYG withholding variations for payers • For employees: PAYG withholding - varying your PAYG withholding . • For employers: PAYG withholding variations for payers • For employees: PAYG withholding - varying your PAYG withholding . For more information about HELP, SSL, TSL and Financial Supplement repayment thresholds, see HELP, SSL, TSL and SFSS repayment thresholds and rates . Working out the withholding amount To work out the amount you need to withhold from an additional payment, you must use either Method A or Method B. Using Method B is more complex but produces a withholding amount that more closely approximates the actual tax payable. Calculations made using either method are acceptable to work out the withholding amount. If your calculation using either method results in a negative amount, you treat the result as nil. Using Method A Use this method for any additional payments made regardless of the financial year the additional payment applies to. This includes all back payments, commissions, bonuses or similar payments. This method calculates withholding by apportioning additional payments made in the current pay period over the number of pay periods in a financial year, and applying that average amount to the gross earnings in the current pay period. If you are paying a commission, bonus or similar payment for a defined period of less than 12 months, you can choose to calculate withholding by using the number of pay periods the payment relates to at step 3. For example, if a commission relates to four weeks and the employee is paid weekly, you divide the commission by four pay periods at step 3, rather than 52 pay periods. Step Instruction 1 Work out your employee's gross earnings excluding any additional payments for the current pay period. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings in step 1. 3 Add any additional payments to be made in the current pay period together and divide the total by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the gross earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount at step 6 by the number of pay periods used in step 3. 8 Multiply the additional payment being made in the current pay period by 49%. 9 Use the lesser amount of step 7 and step 8 for the withholding on the additional payment. Ignore any cents. 10 Work out the total PAYG withholding for the current pay period by adding the withholding on the additional payment (step 9) to the withholding on the gross earnings (step 2). Using Method B Use Method B(i) for any back payments applied to specific periods in the current financial year. Use Method B(ii) for either: • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. If you are making back payments applying to current and previous financial years, apportion the back payment between those years and then use the applicable method for each component to calculate withholding. If you are making multiple additional payments: • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, that is, you made an additional payment to the employee in a previous pay period, do not recalculate the withholding for the additional payment previously made. • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, that is, you made an additional payment to the employee in a previous pay period, do not recalculate the withholding for the additional payment previously made. B(i) Back payments applied to specific periods in the current financial year This method recalculates withholding for each pay period the back payment applies. Step Instruction 1 Work out how much of the back payment applied to each earlier pay period in the current financial year. 2 For the first affected pay period, add the back payment relevant to that period to the normal earnings 1 previously paid to get total earnings for that period. 3 Use the relevant tax table to find the amount to be withheld from the total earnings for that period. 4 Subtract the amount previously withheld for the period from the amount at step 3. 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the back payment. 6 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 7 Work out the total PAYG withholding for the current pay period by adding the withholding on the back payment (step 5) to the withholding on the gross earnings (step 6). | 1 See Terms we use for the definition of normal earnings.: B(ii) Additional payments applied over the whole financial year This method calculates withholding by averaging all additional payments made in the current financial year over the number of pay periods in a financial year, and applying that to the average total earnings to date. Step Instruction 1 Calculate the average total earnings 2 paid to your employee over the current financial year to date. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from the average total earnings in step 1. 3 Add all additional payments made in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the average total earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount in step 6 by the number of pay periods used in step 3. 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7. 9 Multiply the additional payment being made in the current pay period by 49%. 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. 11 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). | 2 See Terms we use for the definition of average total earnings.: Commissions, bonuses or similar payments If a commission, bonus or similar payment relates to work your employee performed for more than one pay period (or for an undefined period), you calculate withholding by applying either Method A or Method B(ii). Do not use this tax table for payments for a single pay period. If the commission, bonus or similar payment relates to work your employee performed in a single pay period (for example, a week, a fortnight or a month) the amount is added to all their other earnings for the current period. Withholding is then calculated using the standard PAYG withholding tax tables. HELP, TSL, SFSS and additional payments If your employee has advised you they have a Higher Education Loan Program (HELP), Trade Support Loan (TSL) or Financial Supplement debt on their Tax file number declaration (NAT 3092) or Withholding declaration (NAT 3093), you must also withhold from the additional payment using the relevant HELP/TSL or SFSS tax tables. You calculate the amounts you need to withhold from additional payments for HELP, TSL and SFSS by using the same method you used to calculate the PAYG withholding amount from the additional payment. For example, if you calculate the amount to be withheld from the additional payment using Method A, use the same method to calculate the amounts to be withheld for HELP, TSL and SFSS purposes. How do you calculate withholding on the additional payment if it is calculated separately to the HELP, TSL and SFSS components? If you calculate withholding separately, you need to make sure that the withholding limit in Method A and Method B(ii) applies to the combined total calculated for the additional payment and the HELP, TSL and SFSS components. For example, at step 9 in Method A you must combine the amounts from the two separate calculations used for step 7 before comparing it to the amount calculated at step 8. Get it done You can use the following schedule that combine PAYG withholding with HELP, TSL and SFSS instead of repeating the calculation separately for each component: • Schedule 8 - Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539). • Schedule 8 - Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539). The results obtained when using the coefficients in the above schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. Either calculation is acceptable. Copies of all the tax tables are available on our website, refer to Tax tables . Variations If your employee has a withholding variation in place for the current financial year, you use one of the following to work out the amount of withholding from additional payments: • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. If your employee had a withholding variation in place at the time the additional payment accrued but the withholding variation is no longer in effect when the additional payment is made, it does not apply when working out the amount to withhold. Find out more If you need help to determine whether to use a withholding variation to work out the amount to withhold from an additional payment, phone us on 1300 360 221. Leave without pay For the purposes of this table, any periods where your employee has taken leave without pay do not affect the calculations outlined in each of the methods. For example, for Method A and Method B(ii), you are still required at step 3 to apportion all additional payments made by the total number of pay periods in a financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Superannuation income streams To work out the amount you need to withhold from the taxable component of back payments of super income streams (pensions and annuities), including lump sum payments in arrears, use either Method A or B. Payment summaries You must record back payments on your employee's payment summary. What payment summary you use depends on whether the back payments relate to a superannuation income stream or previous period of assessable foreign service. Use: • PAYG payment summary - individual non-business (NAT 0046) for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream (NAT 70987) for super income stream payments • PAYG payment summary - foreign employment (NAT 73297) for payments related to a previous period of assessable foreign service. • PAYG payment summary - individual non-business (NAT 0046) for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream (NAT 70987) for super income stream payments • PAYG payment summary - foreign employment (NAT 73297) for payments related to a previous period of assessable foreign service. Find out more For more information about payment summaries, refer to PAYG payment summaries and guidelines . Completing the individual non-business payment summary For payments accrued in the current financial year include the total: • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. Salary and wage income accrued before the current financial year For each payment accrued in a prior financial year, but not more than 12 months before the date of payment include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Other amounts accrued before the current financial year 3 For each payment accrued in a prior financial year of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued in a prior financial year of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Employee letter You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. Completing the superannuation income stream payment summary For payments accrued in the current financial year, include: • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' For payments accrued prior to the current financial year, include: • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' Payee letter You must also provide your payee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. Completing the foreign employment payment summary For salary and wage payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued in a prior financial year, but not more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. Employee letter You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. | 3 Refer to Other payments you should use this tax table for: Examples Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $356 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $362 6 Subtract the amount at step 2 from the amount at step 5. = $362 - $356 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $90 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $91 6 Subtract the amount at step 2 from the amount at step 5. = $91 - $90 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) Step Instructions Result 8 Multiply the additional payment being made in the current pay period by 49%. = $900 × 49% $441 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $356 • HELP withholding on gross earnings in the current pay period = $90 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $810 ($356 + $90 + $312 + $52). Example 1 uses both: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $217 4 Subtract the amount previously withheld for the period from the amount at step 3. = $217 - $183 $34 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $34. $272 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $217 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $217 + $272 $489 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. HELP component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $44 4 Subtract the amount previously withheld for the period from the amount at step 3. = $44 - $0 $44 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $44. $352 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $44 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $44 + $352 $396 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $44 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $352 The total PAYG withholding is $885 ($217 + $44 + $272 + $352). Example 2 uses: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2013, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 11 November 2015. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 / 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $296 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 / 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $328 6 Subtract the amount at step 2 from the amount at step 5. = $328 - $296 $32 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $296 10 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 8) to the withholding on the gross earnings (step 9). = $832 + $296 $1,128 Example 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2015, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,800 to $5,600. His employer agreed that the increase would be backdated to 1 August 2014 and paid at the end of September 2015. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to August 2015) = $1,600 • a prior financial year (11 pay periods from 1 August 2014 to 30 June 2015) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,231 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,231 - $953 $278 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $278. $556 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). As Pablo has an accumulated Financial Supplement debt, his employer will need to calculate a withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $169 4 Subtract the amount previously withheld for the period from the amount at step 3. = $169 - $95 $74 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $74. $148 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). Method B(ii) - PAYG withholding component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,231 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,482 6 Subtract the amount at step 2 from the amount at step 5. = $1,482 - $1,231 $251 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $251 × 12 $3,012 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,012 - $0 $3,012 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $169 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $191 6 Subtract the amount at step 2 from the amount at step 5. = $191 - $169 $22 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $22 × 12 $264 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $264 - $0 $264 Withholding limit (including SFSS component) Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 49% $4,312 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. $3,276 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 Total PAYG withholding is $5,380 ($1,231 + $169 + $556 + $148 + $3,012 + $264). Example 4 uses both: • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $356 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $362 6 Subtract the amount at step 2 from the amount at step 5. = $362 - $356 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $90 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $91 6 Subtract the amount at step 2 from the amount at step 5. = $91 - $90 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) Step Instructions Result 8 Multiply the additional payment being made in the current pay period by 49%. = $900 × 49% $441 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $356 • HELP withholding on gross earnings in the current pay period = $90 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $810 ($356 + $90 + $312 + $52). Example 1 uses both: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. • PAYG withholding on gross earnings in the current pay period = $356 • HELP withholding on gross earnings in the current pay period = $90 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $217 4 Subtract the amount previously withheld for the period from the amount at step 3. = $217 - $183 $34 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $34. $272 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $217 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $217 + $272 $489 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. HELP component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $44 4 Subtract the amount previously withheld for the period from the amount at step 3. = $44 - $0 $44 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $44. $352 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $44 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $44 + $352 $396 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $44 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $352 The total PAYG withholding is $885 ($217 + $44 + $272 + $352). Example 2 uses: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $44 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $352 • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2013, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 11 November 2015. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 / 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $296 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 / 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $328 6 Subtract the amount at step 2 from the amount at step 5. = $328 - $296 $32 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $296 10 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 8) to the withholding on the gross earnings (step 9). = $832 + $296 $1,128 Example 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2015, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,800 to $5,600. His employer agreed that the increase would be backdated to 1 August 2014 and paid at the end of September 2015. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to August 2015) = $1,600 • a prior financial year (11 pay periods from 1 August 2014 to 30 June 2015) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,231 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,231 - $953 $278 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $278. $556 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). As Pablo has an accumulated Financial Supplement debt, his employer will need to calculate a withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $169 4 Subtract the amount previously withheld for the period from the amount at step 3. = $169 - $95 $74 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $74. $148 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). Method B(ii) - PAYG withholding component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,231 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,482 6 Subtract the amount at step 2 from the amount at step 5. = $1,482 - $1,231 $251 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $251 × 12 $3,012 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,012 - $0 $3,012 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $169 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $191 6 Subtract the amount at step 2 from the amount at step 5. = $191 - $169 $22 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $22 × 12 $264 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $264 - $0 $264 Withholding limit (including SFSS component) Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 49% $4,312 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. $3,276 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 Total PAYG withholding is $5,380 ($1,231 + $169 + $556 + $148 + $3,012 + $264). Example 4 uses both: • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. • the current financial year (2 pay periods from 1 July to August 2015) = $1,600 • a prior financial year (11 pay periods from 1 August 2014 to 30 June 2015) = $8,800. = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. For payments made on or after 1 October 2016 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(b) of Schedule 1 to the TAA. Using this table You should use this table if you pay an annuity that was purchased with non-superannuation money, for example, an initial capital investment of personal cash. For annuities purchased using money rolled over from a super fund or super income stream payments, refer to Tax table for superannuation income streams . Working out the withholding amount To work out the withholding amount for an annuity payment purchased with non-superannuation money, you must: 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible 27H amount / Number of instalments] 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible 27H amount / Number of instalments] In this formula: • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. - Where the annuity is held in only one person's name, the following formula is used: • (Undeducted purchase price of the annuity - Residual capital value) / Term of annuity or life expectation factor • The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. - Where the annuity is held in only one person's name, the following formula is used: • (Undeducted purchase price of the annuity - Residual capital value) / Term of annuity or life expectation factor • The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. - Where the annuity is held in only one person's name, the following formula is used: • (Undeducted purchase price of the annuity - Residual capital value) / Term of annuity or life expectation factor • The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • (Undeducted purchase price of the annuity - Residual capital value) / Term of annuity or life expectation factor • The undeducted purchase price is generally the amount of the initial capital investment. The recipient of the annuity may request the ATO to calculate the deductible amount of their annuity using Request for determination of the deductible amount of UPP of an Australian pension or annuity . 2. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. 2. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If your payee gives you a Withholding declaration indicating that they want to claim a SAPTO entitlement through PAYG withholding, use the Tax table for seniors and pensioners to work out the amount to withhold from the income amount calculated in step 1. Examples These examples use the PAYG withholding tax tables that apply from 1 October 2016. Example 1 Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2016-17 income year is $5,200. 1. The amount income to withhold from: Annuity payment - [Deductible amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO so the payer will use the Weekly tax table (NAT 1005) to work out how much to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount to be withheld is $148. Example 2 Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2017. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid from 7 July 2017. Kenneth's deductible amount for a whole income year is $2,400 and for the part of the current income year that he is to receive an annuity; his deductible amount is $1,000. For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold from: 2. Annuity payment - [Deductible amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount to be withheld is $8. Example 1 Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2016-17 income year is $5,200. 1. The amount income to withhold from: Annuity payment - [Deductible amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO so the payer will use the Weekly tax table (NAT 1005) to work out how much to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount to be withheld is $148. 1. The amount income to withhold from: Annuity payment - [Deductible amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO so the payer will use the Weekly tax table (NAT 1005) to work out how much to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount to be withheld is $148. Example 2 Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2017. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid from 7 July 2017. Kenneth's deductible amount for a whole income year is $2,400 and for the part of the current income year that he is to receive an annuity; his deductible amount is $1,000. For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold from: 2. Annuity payment - [Deductible amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount to be withheld is $8. 1. The amount of income to withhold from: 2. Annuity payment - [Deductible amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount to be withheld is $8. Rounding of withholding amounts Withholding amounts calculated using the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Payment summaries You must issue a PAYG payment summary - individual non-business to the payee by 14 July following the end of the financial year in which you made payments to them. However, if your payee requests a payment summary from you during the financial year, you must provide it within 14 days of receiving their request. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident payee and 47% from any payment you make to a foreign resident payee (ignoring any cents), if it is an annuity payment that is not a superannuation income stream and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 49% for any annuity payment you make to a resident payee and 47% for any annuity payment you make to a foreign resident payee (ignoring any cents) unless we tell you not to. When a TFN has not been provided do not allow for tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. For payments made on or after 1 October 2016 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-90 of Schedule 1 to the TAA. Using this table You should use this table if you pay an amount to an employee for unused leave on the termination of their employment or office. Unused leave payments on termination of employment or office include: • annual leave • holiday pay • leave loading • leave bonuses • long service leave. • annual leave • holiday pay • leave loading • leave bonuses • long service leave. Before calculating the amount to be withheld, you must work out if the payments are being made as a result of a genuine redundancy, invalidity or an early retirement scheme. For more information, refer to Withholding from unused leave payments on termination of employment . Working out the withholding amount When a TFN is provided The amount to withhold is calculated using the table below. If the post-17 August 1993 lump sum payment from normal termination is less than $300, you must withhold the lesser of the following: • the amount worked out using the table below • 32% of the payment. Payment type Reason Accrual dates Withholding rates Payment summary label Long service leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 32% A Annual leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A Annual leave loading Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A • the amount worked out using the table below • 32% of the payment. Rounding of withholding amounts Withholding amounts calculated by applying this table are rounded to the nearest dollar. Results ending in 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Marginal rate calculation To work out the marginal rate, you must: 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Normal gross earnings Normal gross earnings are all payments, except those relating to termination payments, received in the last full pay period of employment. This includes taxable allowances, overtime and bonuses. Therefore, your employee's normal gross earnings should be taken to be the earnings relating to the last full pay period worked. Where your employee's pay fluctuates significantly over a number of pay periods, we will accept an average of gross taxable earnings for the financial year to date over the number of pays received. Example The following example uses the Weekly tax table (NAT 1005) effective from 1 October 2016. Beth retires on 31 December 2016. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $800. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($800) $113 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50/52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($800 + $212) $1,012 5 Work out the amount to be withheld from the amount at step 4 ($1,012) $187 6 Subtract the amount at step 1 from the amount at step 5 ($187 - $113) $74 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($74 x 52) $3,848 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,312 ($2,464 + $3,848). See Rounding of withholding amounts. The total amount to be withheld is then $6,425 ($113 withholding from normal earnings plus $6,312 withholding from long service leave). Example The following example uses the Weekly tax table (NAT 1005) effective from 1 October 2016. Beth retires on 31 December 2016. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $800. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($800) $113 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50/52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($800 + $212) $1,012 5 Work out the amount to be withheld from the amount at step 4 ($1,012) $187 6 Subtract the amount at step 1 from the amount at step 5 ($187 - $113) $74 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($74 x 52) $3,848 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,312 ($2,464 + $3,848). See Rounding of withholding amounts. The total amount to be withheld is then $6,425 ($113 withholding from normal earnings plus $6,312 withholding from long service leave). When a TFN has not been provided If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 49% from the payment. If your employee is a foreign resident who has not provided you with their TFN, you must withhold 47% from the payment. If your employee believes that for their circumstances the amount you withhold will be too much, they may apply for a variation to reduce the amount of withholding. For more information refer to PAYG withholding - varying your PAYG withholding Tax file number declaration Any Tax file number declaration (NAT 3092) your employee provides while they were working for you will only be effective: • for the period that they were working for you • 12 months after you make the last payment. • for the period that they were working for you • 12 months after you make the last payment. The coefficients in this schedule should be used together with the Statement of formulas for calculating amounts to be withheld . For payments made from 1 October 2016 to 30 June 2017 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA. Using this schedule You should use this schedule if you develop your own payroll software package. Formulas and coefficients are used for calculating weekly withholding amounts for employees who have a: • Higher Education Loan Program (HELP) debt • Student Start-up Loan (SSL) debt • Trade Support Loan (TSL) debt • Financial Supplement (FS) debt. • Higher Education Loan Program (HELP) debt • Student Start-up Loan (SSL) debt • Trade Support Loan (TSL) debt • Financial Supplement (FS) debt. See also: • Our Tax withheld calculator can help you work out the correct amount of tax to withhold from payments to most employees. • You can download a printable version of Statement of formulas for calculating HELP, SSL, TSL and SFSS components (PDF, 733KB) . • Our Tax withheld calculator can help you work out the correct amount of tax to withhold from payments to most employees. • You can download a printable version of Statement of formulas for calculating HELP, SSL, TSL and SFSS components (PDF, 733KB) . Using a formula The withholding amounts for employees who have a HELP/SSL/TSL or Financial Supplement debt can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and component rates outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the weekly HELP/SSL/TSL or SFSS component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. • y is the weekly HELP/SSL/TSL or SFSS component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. HELP/SSL/TSL component rates Tax-free threshold claimed or foreign resident Weekly earnings - x $ Component rate - a % 0 - 1,054.99 - 1,055.00 - 1,174.99 4.0 1,175.00 - 1,294.99 4.5 1,295.00 - 1,362.99 5.0 1,363.00 - 1,464.99 5.5 1,465.00 - 1,586.99 6.0 1,587.00 - 1,670.99 6.5 1,671.00 - 1,838.99 7.0 1,839.00 - 1,958.99 7.5 1,959.00 and over 8.0 No tax-free threshold claimed Weekly earnings - x $ Component rate - a % 0 - 704.99 - 705.00 - 824.99 4.0 825.00 - 944.99 4.5 945.00 - 1,012.99 5.0 1,013.00 - 1,114.99 5.5 1,115.00 - 1,236.99 6.0 1,237.00 - 1,320.99 6.5 1,321.00 - 1,488.99 7.0 1,489.00 - 1,608.99 7.5 1,609.00 and over 8.0 SFSS component rates Tax-free threshold claimed or foreign resident Weekly earnings - x $ Component rate - a % 0 - 1,054.99 - 1,055.00 - 1,294.99 2.0 1,295.00 - 1,838.99 3.0 1,839.00 and over 4.0 No tax-free threshold claimed Weekly earnings - x $ Component rate - a % 0 - 704.99 - 705.00 - 944.99 2.0 945.00 - 1,488.99 3.0 1,489.00 and over 4.0 Calculating fortnightly, monthly or quarterly withholding amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. When to work out the HELP/SSL/TSL component You will need to calculate the HELP/SSL/TSL component when your employee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question 'Do you have a Higher Education Loan Program (HELP), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,055 or more if paid weekly - $2,110 or more if paid fortnightly - $4,571.67 or more if paid monthly - $13,715 or more if paid quarterly. • answered yes to the question 'Do you have a Higher Education Loan Program (HELP), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,055 or more if paid weekly - $2,110 or more if paid fortnightly - $4,571.67 or more if paid monthly - $13,715 or more if paid quarterly. - $1,055 or more if paid weekly - $2,110 or more if paid fortnightly - $4,571.67 or more if paid monthly - $13,715 or more if paid quarterly. If your employee has not claimed the tax-free threshold, the HELP/SSL/TSL component is calculated on earnings of: • $705 or more if paid weekly • $1,410 or more if paid fortnightly • $3,055 or more if paid monthly • $9,165 or more if paid quarterly. • $705 or more if paid weekly • $1,410 or more if paid fortnightly • $3,055 or more if paid monthly • $9,165 or more if paid quarterly. You must withhold the HELP/SSL/TSL component from all your employee's earnings, including taxable allowances, bonuses and commissions. Examples 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. HELP/SSL/TSL component = $1,095.99 × 4% = $44.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 divided by two, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,177.99 × 4.5% = $53.00 rounded to the nearest dollar. Fortnightly HELP/SSL/TSL component = $106.00 ($53.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3/13, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,266.99 × 4.5% = $57.00 rounded to the nearest dollar. Monthly HELP/SSL/TSL component = $247.00 ($57.00 × 13/3, rounded to the nearest dollar). 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. HELP/SSL/TSL component = $1,095.99 × 4% = $44.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 divided by two, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,177.99 × 4.5% = $53.00 rounded to the nearest dollar. Fortnightly HELP/SSL/TSL component = $106.00 ($53.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3/13, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,266.99 × 4.5% = $57.00 rounded to the nearest dollar. Monthly HELP/SSL/TSL component = $247.00 ($57.00 × 13/3, rounded to the nearest dollar). When to work out the SFSS component You will need to calculate the SFSS component when your employee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question 'Do you have a Financial Supplement debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,055 or more if paid weekly - $2,110 or more if paid fortnightly - $4,571.67 or more if paid monthly - $13,715 or more if paid quarterly. • answered yes to the question 'Do you have a Financial Supplement debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,055 or more if paid weekly - $2,110 or more if paid fortnightly - $4,571.67 or more if paid monthly - $13,715 or more if paid quarterly. - $1,055 or more if paid weekly - $2,110 or more if paid fortnightly - $4,571.67 or more if paid monthly - $13,715 or more if paid quarterly. If your employee has not claimed the tax-free threshold, the SFSS component is calculated on earnings of: • $705 or more if paid weekly • $1,410 or more if paid fortnightly • $3,055 or more if paid monthly • $9,165 or more if paid quarterly. • $705 or more if paid weekly • $1,410 or more if paid fortnightly • $3,055 or more if paid monthly • $9,165 or more if paid quarterly. You must withhold the SFSS component from all your employee's earnings, including taxable allowances, bonuses and commissions. Examples 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,238.24. SFSS component = $1,238.99 × 2% = $25.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,311.59. Weekly equivalent of $2,311.59 = $1,155.99 ($2,311.59 divided by two, ignoring cents and adding 99 cents). Weekly SFSS component = $1,155.99 × 2% = $23.00 rounded to the nearest dollar. Fortnightly SFSS component = $46.00 ($23.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,689.21. Weekly equivalent of $5,689.21 = $1,312.99 ($5,689.21 × 3/13, ignoring cents and adding 99 cents). Weekly SFSS component = $1,312.99 × 3% = $39.00 rounded to the nearest dollar. Monthly SFSS component = $169.00 ($39.00 × 13/3, rounded to the nearest dollar). 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,238.24. SFSS component = $1,238.99 × 2% = $25.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,311.59. Weekly equivalent of $2,311.59 = $1,155.99 ($2,311.59 divided by two, ignoring cents and adding 99 cents). Weekly SFSS component = $1,155.99 × 2% = $23.00 rounded to the nearest dollar. Fortnightly SFSS component = $46.00 ($23.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,689.21. Weekly equivalent of $5,689.21 = $1,312.99 ($5,689.21 × 3/13, ignoring cents and adding 99 cents). Weekly SFSS component = $1,312.99 × 3% = $39.00 rounded to the nearest dollar. Monthly SFSS component = $169.00 ($39.00 × 13/3, rounded to the nearest dollar). Note: Do not withhold any amount for HELP/SSL/TSL or Financial Supplement debts from lump sum termination payments. Rounding of withholding amounts to the nearest dollar Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Coefficients to work out the weekly amounts to withhold including the HELP/SSL/TSL component Your employee's total withholding, including the HELP/SSL/TSL component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/SSL/TSL debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/SSL/TSL component and one will not - for example, name one 'scale 2' and the other 'scale 22'. The HELP/SSL/TSL component does not apply if the employee has not provided a tax file number (TFN). For scales without the HELP/SSL/TSL component, refer to Statement of formulas for calculating amounts to be withheld . Where tax-free threshold not claimed in Tax file number declaration - Scale 1 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 60 0.1900 0.1900 361 0.2332 2.6045 705 0.3477 44.0006 825 0.3877 44.0006 932 0.3927 44.0006 945 0.3900 41.4841 1013 0.3950 41.4841 1115 0.4000 41.4841 1237 0.4050 41.4841 1321 0.4150 41.4841 1489 0.4600 101.0225 1609 0.4650 101.0225 3111 0.4700 101.0225 3111 & over 0.5700 412.1764 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 355 - - 410 0.1900 67.4635 512 0.2900 108.4923 711 0.2100 67.4646 1055 0.3477 165.4435 1175 0.3877 165.4435 1282 0.3927 165.4435 1295 0.3900 161.9819 1363 0.3950 161.9819 1465 0.4000 161.9819 1587 0.4050 161.9819 1671 0.4150 161.9819 1839 0.4600 237.2704 1959 0.4650 237.2704 3461 0.4700 237.2704 3461 & over 0.5700 583.4242 Foreign residents - Scale 3 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 1055 0.3250 0.3250 1175 0.3650 0.3250 1295 0.3700 0.3250 1363 0.3750 0.3250 1465 0.3800 0.3250 1587 0.3850 0.3250 1671 0.3950 0.3250 1839 0.4400 75.2885 1959 0.4450 75.2885 3461 0.4500 75.2885 3461 & over 0.5500 421.4423 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1055 0.3277 165.4423 1175 0.3677 165.4423 1282 0.3727 165.4423 1295 0.3700 161.9808 1363 0.3750 161.9808 1465 0.3800 161.9808 1587 0.3850 161.9808 1671 0.3950 161.9808 1839 0.4400 237.2692 1959 0.4450 237.2692 3461 0.4500 237.2692 3461 & over 0.5500 583.4231 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 355 - - 692 0.1900 67.4635 711 0.2400 102.0798 865 0.3777 200.0587 1055 0.3377 165.4425 1175 0.3777 165.4425 1282 0.3827 165.4425 1295 0.3800 161.9810 1363 0.3850 161.9810 1465 0.3900 161.9810 1587 0.3950 161.9810 1671 0.4050 161.9810 1839 0.4500 237.2694 1959 0.4550 237.2694 3461 0.4600 237.2694 3461 & over 0.5600 583.4233 Withholding amounts including the HELP/SSL/TSL component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and HELP/SSL/TSL tax tables. The differences result from the rounding of components. Sample data With tax-free threshold Amounts to be withheld Weekly earnings $ Weekly HELP/SSL/TSL component $ Fortnightly earnings $ Fortnightly HELP/SSL/TSL component $ Monthly earnings $ Monthly HELP/SSL/TSL component $ 1055 42.00 2110 84.00 4571.67 182.00 1056 42.00 2112 84.00 4576.00 182.00 1174 47.00 2348 94.00 5087.33 204.00 1175 53.00 2350 106.00 5091.67 230.00 1176 53.00 2352 106.00 5096.00 230.00 1294 58.00 2588 116.00 5607.33 251.00 1295 65.00 2590 130.00 5611.67 282.00 1362 68.00 2724 136.00 5902.00 295.00 1363 75.00 2726 150.00 5906.33 325.00 1364 75.00 2728 150.00 5910.67 325.00 1464 81.00 2928 162.00 6344.00 351.00 1465 88.00 2930 176.00 6348.33 381.00 1466 88.00 2932 176.00 6352.67 381.00 1586 95.00 3172 190.00 6872.67 412.00 1587 103.00 3174 206.00 6877.00 446.00 1670 109.00 3340 218.00 7236.67 472.00 1671 117.00 3342 234.00 7241.00 507.00 1838 129.00 3676 258.00 7964.67 559.00 1839 138.00 3678 276.00 7969.00 598.00 1958 147.00 3916 294.00 8484.67 637.00 1959 157.00 3918 314.00 8489.00 680.00 Weekly withholding amounts including HELP/SSL/TSL component Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 59 11.00 - 19.00 - - 60 12.00 - 19.00 - - 116 25.00 - 38.00 - - 117 25.00 - 38.00 - - 249 56.00 - 81.00 - - 250 56.00 - 81.00 - - 354 80.00 - 115.00 - - 355 80.00 - 115.00 - - 360 82.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 409 99.00 10.00 133.00 10.00 10.00 410 99.00 11.00 133.00 11.00 11.00 511 134.00 40.00 166.00 30.00 30.00 512 134.00 40.00 166.00 30.00 30.00 691 197.00 78.00 225.00 64.00 64.00 692 197.00 78.00 225.00 64.00 64.00 704 201.00 81.00 229.00 66.00 67.00 705 230.00 81.00 229.00 67.00 67.00 710 232.00 82.00 231.00 68.00 69.00 711 232.00 82.00 231.00 68.00 69.00 824 276.00 121.00 268.00 105.00 112.00 825 280.00 122.00 268.00 105.00 112.00 865 296.00 136.00 281.00 118.00 127.00 866 296.00 136.00 281.00 119.00 127.00 931 322.00 159.00 303.00 140.00 149.00 932 322.00 159.00 303.00 140.00 150.00 944 327.00 163.00 307.00 144.00 154.00 945 332.00 163.00 307.00 145.00 154.00 1012 359.00 187.00 329.00 167.00 177.00 1013 364.00 187.00 329.00 167.00 177.00 1054 381.00 201.00 343.00 180.00 191.00 1055 381.00 244.00 385.00 223.00 233.00 1114 405.00 267.00 407.00 245.00 256.00 1115 410.00 267.00 407.00 245.00 256.00 1174 434.00 290.00 429.00 267.00 278.00 1175 435.00 296.00 435.00 273.00 285.00 1236 459.00 320.00 457.00 296.00 308.00 1237 472.00 321.00 458.00 296.00 308.00 1281 491.00 338.00 474.00 312.00 325.00 1282 491.00 338.00 474.00 313.00 326.00 1294 496.00 343.00 479.00 317.00 330.00 1295 496.00 350.00 486.00 324.00 337.00 1321 507.00 360.00 495.00 334.00 347.00 1322 508.00 361.00 496.00 334.00 347.00 1323 508.00 361.00 496.00 335.00 348.00 1362 526.00 376.00 511.00 349.00 363.00 1363 526.00 384.00 518.00 356.00 370.00 1365 527.00 384.00 519.00 357.00 371.00 1464 573.00 424.00 556.00 395.00 409.00 1465 573.00 432.00 564.00 402.00 417.00 1489 592.00 441.00 573.00 412.00 427.00 1586 637.00 481.00 611.00 449.00 465.00 1587 637.00 497.00 627.00 465.00 481.00 1608 647.00 506.00 635.00 474.00 490.00 1609 656.00 506.00 636.00 474.00 490.00 1670 684.00 531.00 660.00 498.00 515.00 1671 685.00 532.00 660.00 498.00 515.00 1672 685.00 532.00 661.00 499.00 516.00 1673 686.00 533.00 661.00 499.00 516.00 1838 763.00 609.00 734.00 572.00 590.00 1839 764.00 618.00 744.00 582.00 600.00 1844 766.00 621.00 746.00 584.00 602.00 1845 767.00 621.00 746.00 584.00 603.00 1958 820.00 674.00 796.00 634.00 654.00 1959 820.00 684.00 807.00 645.00 664.00 2119 895.00 759.00 879.00 717.00 738.00 2120 896.00 760.00 879.00 717.00 738.00 2490 1070.00 933.00 1046.00 884.00 909.00 2491 1070.00 934.00 1046.00 884.00 909.00 2652 1146.00 1010.00 1119.00 957.00 983.00 2653 1146.00 1010.00 1119.00 957.00 984.00 2736 1185.00 1049.00 1156.00 994.00 1022.00 2737 1186.00 1050.00 1157.00 995.00 1022.00 2898 1262.00 1125.00 1229.00 1067.00 1096.00 2899 1262.00 1126.00 1230.00 1068.00 1097.00 2913 1269.00 1132.00 1236.00 1074.00 1103.00 2914 1269.00 1133.00 1236.00 1074.00 1104.00 3110 1361.00 1225.00 1325.00 1163.00 1194.00 3111 1362.00 1225.00 1325.00 1163.00 1194.00 3461 1561.00 1390.00 1483.00 1321.00 1355.00 Fortnightly withholding amounts including HELP/SSL/TSL component Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 118 22.00 - 38.00 - - 120 24.00 - 38.00 - - 232 50.00 - 76.00 - - 234 50.00 - 76.00 - - 498 112.00 - 162.00 - - 500 112.00 - 162.00 - - 708 160.00 - 230.00 - - 710 160.00 - 230.00 - - 720 164.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 818 198.00 20.00 266.00 20.00 20.00 820 198.00 22.00 266.00 22.00 22.00 1022 268.00 80.00 332.00 60.00 60.00 1024 268.00 80.00 332.00 60.00 60.00 1382 394.00 156.00 450.00 128.00 128.00 1384 394.00 156.00 450.00 128.00 128.00 1408 402.00 162.00 458.00 132.00 134.00 1410 460.00 162.00 458.00 134.00 134.00 1420 464.00 164.00 462.00 136.00 138.00 1422 464.00 164.00 462.00 136.00 138.00 1648 552.00 242.00 536.00 210.00 224.00 1650 560.00 244.00 536.00 210.00 224.00 1730 592.00 272.00 562.00 236.00 254.00 1732 592.00 272.00 562.00 238.00 254.00 1862 644.00 318.00 606.00 280.00 298.00 1864 644.00 318.00 606.00 280.00 300.00 1888 654.00 326.00 614.00 288.00 308.00 1890 664.00 326.00 614.00 290.00 308.00 2024 718.00 374.00 658.00 334.00 354.00 2026 728.00 374.00 658.00 334.00 354.00 2108 762.00 402.00 686.00 360.00 382.00 2110 762.00 488.00 770.00 446.00 466.00 2228 810.00 534.00 814.00 490.00 512.00 2230 820.00 534.00 814.00 490.00 512.00 2348 868.00 580.00 858.00 534.00 556.00 2350 870.00 592.00 870.00 546.00 570.00 2472 918.00 640.00 914.00 592.00 616.00 2474 944.00 642.00 916.00 592.00 616.00 2562 982.00 676.00 948.00 624.00 650.00 2564 982.00 676.00 948.00 626.00 652.00 2588 992.00 686.00 958.00 634.00 660.00 2590 992.00 700.00 972.00 648.00 674.00 2642 1014.00 720.00 990.00 668.00 694.00 2644 1016.00 722.00 992.00 668.00 694.00 2646 1016.00 722.00 992.00 670.00 696.00 2724 1052.00 752.00 1022.00 698.00 726.00 2726 1052.00 768.00 1036.00 712.00 740.00 2730 1054.00 768.00 1038.00 714.00 742.00 2928 1146.00 848.00 1112.00 790.00 818.00 2930 1146.00 864.00 1128.00 804.00 834.00 2978 1184.00 882.00 1146.00 824.00 854.00 3172 1274.00 962.00 1222.00 898.00 930.00 3174 1274.00 994.00 1254.00 930.00 962.00 3216 1294.00 1012.00 1270.00 948.00 980.00 3218 1312.00 1012.00 1272.00 948.00 980.00 3340 1368.00 1062.00 1320.00 996.00 1030.00 3342 1370.00 1064.00 1320.00 996.00 1030.00 3344 1370.00 1064.00 1322.00 998.00 1032.00 3346 1372.00 1066.00 1322.00 998.00 1032.00 3676 1526.00 1218.00 1468.00 1144.00 1180.00 3678 1528.00 1236.00 1488.00 1164.00 1200.00 3688 1532.00 1242.00 1492.00 1168.00 1204.00 3690 1534.00 1242.00 1492.00 1168.00 1206.00 3916 1640.00 1348.00 1592.00 1268.00 1308.00 3918 1640.00 1368.00 1614.00 1290.00 1328.00 4238 1790.00 1518.00 1758.00 1434.00 1476.00 4240 1792.00 1520.00 1758.00 1434.00 1476.00 4980 2140.00 1866.00 2092.00 1768.00 1818.00 4982 2140.00 1868.00 2092.00 1768.00 1818.00 5304 2292.00 2020.00 2238.00 1914.00 1966.00 5306 2292.00 2020.00 2238.00 1914.00 1968.00 5472 2370.00 2098.00 2312.00 1988.00 2044.00 5474 2372.00 2100.00 2314.00 1990.00 2044.00 5796 2524.00 2250.00 2458.00 2134.00 2192.00 5798 2524.00 2252.00 2460.00 2136.00 2194.00 5826 2538.00 2264.00 2472.00 2148.00 2206.00 5828 2538.00 2266.00 2472.00 2148.00 2208.00 6220 2722.00 2450.00 2650.00 2326.00 2388.00 6222 2724.00 2450.00 2650.00 2326.00 2388.00 6922 3122.00 2780.00 2966.00 2642.00 2710.00 Monthly withholding amounts including HELP/SSL/TSL component Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 255.67 48.00 - 82.00 - - 260.00 52.00 - 82.00 - - 502.67 108.00 - 165.00 - - 507.00 108.00 - 165.00 - - 1079.00 243.00 - 351.00 - - 1083.33 243.00 - 351.00 - - 1534.00 347.00 - 498.00 - - 1538.33 347.00 - 498.00 - - 1560.00 355.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1772.33 429.00 43.00 576.00 43.00 43.00 1776.67 429.00 48.00 576.00 48.00 48.00 2214.33 581.00 173.00 719.00 130.00 130.00 2218.67 581.00 173.00 719.00 130.00 130.00 2994.33 854.00 338.00 975.00 277.00 277.00 2998.67 854.00 338.00 975.00 277.00 277.00 3050.67 871.00 351.00 992.00 286.00 290.00 3055.00 997.00 351.00 992.00 290.00 290.00 3076.67 1005.00 355.00 1001.00 295.00 299.00 3081.00 1005.00 355.00 1001.00 295.00 299.00 3570.67 1196.00 524.00 1161.00 455.00 485.00 3575.00 1213.00 529.00 1161.00 455.00 485.00 3748.33 1283.00 589.00 1218.00 511.00 550.00 3752.67 1283.00 589.00 1218.00 516.00 550.00 4034.33 1395.00 689.00 1313.00 607.00 646.00 4038.67 1395.00 689.00 1313.00 607.00 650.00 4090.67 1417.00 706.00 1330.00 624.00 667.00 4095.00 1439.00 706.00 1330.00 628.00 667.00 4385.33 1556.00 810.00 1426.00 724.00 767.00 4389.67 1577.00 810.00 1426.00 724.00 767.00 4567.33 1651.00 871.00 1486.00 780.00 828.00 4571.67 1651.00 1057.00 1668.00 966.00 1010.00 4827.33 1755.00 1157.00 1764.00 1062.00 1109.00 4831.67 1777.00 1157.00 1764.00 1062.00 1109.00 5087.33 1881.00 1257.00 1859.00 1157.00 1205.00 5091.67 1885.00 1283.00 1885.00 1183.00 1235.00 5356.00 1989.00 1387.00 1980.00 1283.00 1335.00 5360.33 2045.00 1391.00 1985.00 1283.00 1335.00 5551.00 2128.00 1465.00 2054.00 1352.00 1408.00 5555.33 2128.00 1465.00 2054.00 1356.00 1413.00 5607.33 2149.00 1486.00 2076.00 1374.00 1430.00 5611.67 2149.00 1517.00 2106.00 1404.00 1460.00 5724.33 2197.00 1560.00 2145.00 1447.00 1504.00 5728.67 2201.00 1564.00 2149.00 1447.00 1504.00 5733.00 2201.00 1564.00 2149.00 1452.00 1508.00 5902.00 2279.00 1629.00 2214.00 1512.00 1573.00 5906.33 2279.00 1664.00 2245.00 1543.00 1603.00 5915.00 2284.00 1664.00 2249.00 1547.00 1608.00 6344.00 2483.00 1837.00 2409.00 1712.00 1772.00 6348.33 2483.00 1872.00 2444.00 1742.00 1807.00 6452.33 2565.00 1911.00 2483.00 1785.00 1850.00 6872.67 2760.00 2084.00 2648.00 1946.00 2015.00 6877.00 2760.00 2154.00 2717.00 2015.00 2084.00 6968.00 2804.00 2193.00 2752.00 2054.00 2123.00 6972.33 2843.00 2193.00 2752.00 2054.00 2123.00 7236.67 2964.00 2301.00 2860.00 2158.00 2232.00 7241.00 2968.00 2305.00 2860.00 2158.00 2232.00 7245.33 2968.00 2305.00 2864.00 2162.00 2236.00 7249.67 2973.00 2310.00 2864.00 2162.00 2236.00 7964.67 3306.00 2639.00 3181.00 2479.00 2557.00 7969.00 3311.00 2678.00 3224.00 2522.00 2600.00 7990.67 3319.00 2691.00 3233.00 2531.00 2609.00 7995.00 3324.00 2691.00 3233.00 2531.00 2613.00 8484.67 3553.00 2921.00 3449.00 2747.00 2834.00 8489.00 3553.00 2964.00 3497.00 2795.00 2877.00 9182.33 3878.00 3289.00 3809.00 3107.00 3198.00 9186.67 3883.00 3293.00 3809.00 3107.00 3198.00 10790.00 4637.00 4043.00 4533.00 3831.00 3939.00 10794.33 4637.00 4047.00 4533.00 3831.00 3939.00 11492.00 4966.00 4377.00 4849.00 4147.00 4260.00 11496.33 4966.00 4377.00 4849.00 4147.00 4264.00 11856.00 5135.00 4546.00 5009.00 4307.00 4429.00 11860.33 5139.00 4550.00 5014.00 4312.00 4429.00 12558.00 5469.00 4875.00 5326.00 4624.00 4749.00 12562.33 5469.00 4879.00 5330.00 4628.00 4754.00 12623.00 5499.00 4905.00 5356.00 4654.00 4780.00 12627.33 5499.00 4910.00 5356.00 4654.00 4784.00 13476.67 5898.00 5308.00 5742.00 5040.00 5174.00 13481.00 5902.00 5308.00 5742.00 5040.00 5174.00 14997.67 6764.00 6023.00 6426.00 5724.00 5872.00 Coefficients to work out the weekly amounts to withhold including the SFSS component Your employee's total withholding, including the SFSS component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a Financial Supplement debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the SFSS component and one will not - for example, name one 'scale 2' and the other 'scale 22'. The SFSS component does not apply if the employee has not provided a tax file number (TFN). For scales without the SFSS component, refer to Statement of formulas for calculating amounts to be withheld . Where tax-free threshold not claimed in Tax file number declaration - Scale 1 WITH FS Debt Weekly earnings (x) less than $ a b 60 0.1900 0.1900 361 0.2332 2.6045 705 0.3477 44.0006 932 0.3677 44.0006 945 0.3650 41.4841 1323 0.3750 41.4841 1489 0.4200 101.0225 3111 0.4300 101.0225 3111 & over 0.5300 412.1764 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 WITH FS Debt Weekly earnings (x) less than $ a b 355 - - 410 0.1900 67.4635 512 0.2900 108.4923 711 0.2100 67.4646 1055 0.3477 165.4435 1282 0.3677 165.4435 1295 0.3650 161.9819 1673 0.3750 161.9819 1839 0.4200 237.2704 3461 0.4300 237.2704 3461 & over 0.5300 583.4242 Foreign residents - Scale 3 WITH FS Debt Weekly earnings (x) less than $ a b 1055 0.3250 0.3250 1295 0.3450 0.3250 1673 0.3550 0.3250 1839 0.4000 75.2885 3461 0.4100 75.2885 3461 & over 0.5100 421.4423 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 WITH FS Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1055 0.3277 165.4423 1282 0.3477 165.4423 1295 0.3450 161.9808 1673 0.3550 161.9808 1839 0.4000 237.2692 3461 0.4100 237.2692 3461 & over 0.5100 583.4231 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 WITH FS Debt Weekly earnings (x) less than $ a b 355 - - 692 0.1900 67.4635 711 0.2400 102.0798 865 0.3777 200.0587 1055 0.3377 165.4425 1282 0.3577 165.4425 1295 0.3550 161.9810 1673 0.3650 161.9810 1839 0.4100 237.2694 3461 0.4200 237.2694 3461 & over 0.5200 583.4233 Note: Withholding amounts including the SFSS component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and SFSS tax tables. The differences result from the rounding of components. Sample data With tax-free threshold Amounts to be withheld Weekly earnings $ Fortnightly earnings $ Monthly earnings $ 1055 21.00 2110 42.00 4571.67 91.00 1056 21.00 2112 42.00 4576.00 91.00 1135 23.00 2270 46.00 4918.33 100.00 1136 23.00 2272 46.00 4922.67 100.00 1214 24.00 2428 48.00 5260.67 104.00 1215 24.00 2430 48.00 5265.00 104.00 1294 26.00 2588 52.00 5607.33 113.00 1295 39.00 2590 78.00 5611.67 169.00 1296 39.00 2592 78.00 5616.00 169.00 1431 43.00 2862 86.00 6201.00 186.00 1432 43.00 2864 86.00 6205.33 186.00 1566 47.00 3132 94.00 6786.00 204.00 1567 47.00 3134 94.00 6790.33 204.00 1702 51.00 3404 102.00 7375.33 221.00 1703 51.00 3406 102.00 7379.67 221.00 1704 51.00 3408 102.00 7384.00 221.00 1838 55.00 3676 110.00 7964.67 238.00 1839 74.00 3678 148.00 7969.00 321.00 1840 74.00 3680 148.00 7973.33 321.00 1959 78.00 3918 156.00 8489.00 338.00 1960 78.00 3920 156.00 8493.33 338.00 Weekly withholding amounts including SFSS component Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 59 11.00 - 19.00 - - 60 12.00 - 19.00 - - 116 25.00 - 38.00 - - 117 25.00 - 38.00 - - 249 56.00 - 81.00 - - 250 56.00 - 81.00 - - 354 80.00 - 115.00 - - 355 80.00 - 115.00 - - 360 82.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 409 99.00 10.00 133.00 10.00 10.00 410 99.00 11.00 133.00 11.00 11.00 511 134.00 40.00 166.00 30.00 30.00 512 134.00 40.00 166.00 30.00 30.00 691 197.00 78.00 225.00 64.00 64.00 692 197.00 78.00 225.00 64.00 64.00 704 201.00 81.00 229.00 66.00 67.00 705 216.00 81.00 229.00 67.00 67.00 710 217.00 82.00 231.00 68.00 69.00 711 218.00 82.00 231.00 68.00 69.00 864 274.00 135.00 281.00 118.00 127.00 865 274.00 136.00 281.00 118.00 127.00 931 299.00 159.00 303.00 140.00 149.00 932 299.00 159.00 303.00 140.00 150.00 944 303.00 163.00 307.00 144.00 154.00 945 313.00 163.00 307.00 145.00 154.00 1054 354.00 201.00 343.00 180.00 191.00 1055 355.00 223.00 364.00 202.00 212.00 1281 439.00 306.00 442.00 280.00 293.00 1282 440.00 306.00 442.00 281.00 293.00 1294 444.00 311.00 446.00 285.00 298.00 1295 445.00 324.00 460.00 298.00 311.00 1322 455.00 334.00 469.00 308.00 321.00 1323 455.00 335.00 470.00 308.00 321.00 1488 524.00 396.00 528.00 367.00 382.00 1489 540.00 397.00 529.00 367.00 382.00 1672 618.00 465.00 594.00 432.00 449.00 1673 619.00 466.00 594.00 432.00 449.00 1838 690.00 535.00 660.00 498.00 517.00 1839 690.00 554.00 679.00 517.00 536.00 1844 692.00 556.00 681.00 519.00 538.00 1845 693.00 557.00 682.00 520.00 538.00 2119 811.00 674.00 794.00 632.00 653.00 2120 811.00 675.00 794.00 632.00 654.00 2490 970.00 834.00 946.00 784.00 809.00 2491 971.00 834.00 946.00 784.00 809.00 2652 1040.00 904.00 1012.00 850.00 877.00 2653 1040.00 904.00 1013.00 851.00 877.00 2736 1076.00 940.00 1047.00 885.00 912.00 2737 1076.00 940.00 1047.00 885.00 913.00 2898 1146.00 1009.00 1113.00 951.00 980.00 2899 1146.00 1010.00 1114.00 952.00 981.00 2913 1152.00 1016.00 1119.00 957.00 987.00 2914 1152.00 1016.00 1120.00 958.00 987.00 3110 1237.00 1100.00 1200.00 1038.00 1069.00 3111 1237.00 1101.00 1201.00 1039.00 1070.00 3460 1422.00 1251.00 1344.00 1182.00 1216.00 3461 1423.00 1251.00 1344.00 1182.00 1217.00 Fortnightly withholding amounts including SFSS component Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 118 22.00 - 38.00 - - 120 24.00 - 38.00 - - 232 50.00 - 76.00 - - 234 50.00 - 76.00 - - 498 112.00 - 162.00 - - 500 112.00 - 162.00 - - 708 160.00 - 230.00 - - 710 160.00 - 230.00 - - 720 164.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 818 198.00 20.00 266.00 20.00 20.00 820 198.00 22.00 266.00 22.00 22.00 1022 268.00 80.00 332.00 60.00 60.00 1024 268.00 80.00 332.00 60.00 60.00 1382 394.00 156.00 450.00 128.00 128.00 1384 394.00 156.00 450.00 128.00 128.00 1408 402.00 162.00 458.00 132.00 134.00 1410 432.00 162.00 458.00 134.00 134.00 1420 434.00 164.00 462.00 136.00 138.00 1422 436.00 164.00 462.00 136.00 138.00 1728 548.00 270.00 562.00 236.00 254.00 1730 548.00 272.00 562.00 236.00 254.00 1862 598.00 318.00 606.00 280.00 298.00 1864 598.00 318.00 606.00 280.00 300.00 1888 606.00 326.00 614.00 288.00 308.00 1890 626.00 326.00 614.00 290.00 308.00 2108 708.00 402.00 686.00 360.00 382.00 2110 710.00 446.00 728.00 404.00 424.00 2562 878.00 612.00 884.00 560.00 586.00 2564 880.00 612.00 884.00 562.00 586.00 2588 888.00 622.00 892.00 570.00 596.00 2590 890.00 648.00 920.00 596.00 622.00 2644 910.00 668.00 938.00 616.00 642.00 2646 910.00 670.00 940.00 616.00 642.00 2976 1048.00 792.00 1056.00 734.00 764.00 2978 1080.00 794.00 1058.00 734.00 764.00 3344 1236.00 930.00 1188.00 864.00 898.00 3346 1238.00 932.00 1188.00 864.00 898.00 3676 1380.00 1070.00 1320.00 996.00 1034.00 3678 1380.00 1108.00 1358.00 1034.00 1072.00 3688 1384.00 1112.00 1362.00 1038.00 1076.00 3690 1386.00 1114.00 1364.00 1040.00 1076.00 4238 1622.00 1348.00 1588.00 1264.00 1306.00 4240 1622.00 1350.00 1588.00 1264.00 1308.00 4980 1940.00 1668.00 1892.00 1568.00 1618.00 4982 1942.00 1668.00 1892.00 1568.00 1618.00 5304 2080.00 1808.00 2024.00 1700.00 1754.00 5306 2080.00 1808.00 2026.00 1702.00 1754.00 5472 2152.00 1880.00 2094.00 1770.00 1824.00 5474 2152.00 1880.00 2094.00 1770.00 1826.00 5796 2292.00 2018.00 2226.00 1902.00 1960.00 5798 2292.00 2020.00 2228.00 1904.00 1962.00 5826 2304.00 2032.00 2238.00 1914.00 1974.00 5828 2304.00 2032.00 2240.00 1916.00 1974.00 6220 2474.00 2200.00 2400.00 2076.00 2138.00 6222 2474.00 2202.00 2402.00 2078.00 2140.00 6920 2844.00 2502.00 2688.00 2364.00 2432.00 6922 2846.00 2502.00 2688.00 2364.00 2434.00 Monthly withholding amounts including SFSS component Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 255.67 48.00 - 82.00 - - 260.00 52.00 - 82.00 - - 502.67 108.00 - 165.00 - - 507.00 108.00 - 165.00 - - 1079.00 243.00 - 351.00 - - 1083.33 243.00 - 351.00 - - 1534.00 347.00 - 498.00 - - 1538.33 347.00 - 498.00 - - 1560.00 355.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1772.33 429.00 43.00 576.00 43.00 43.00 1776.67 429.00 48.00 576.00 48.00 48.00 2214.33 581.00 173.00 719.00 130.00 130.00 2218.67 581.00 173.00 719.00 130.00 130.00 2994.33 854.00 338.00 975.00 277.00 277.00 2998.67 854.00 338.00 975.00 277.00 277.00 3050.67 871.00 351.00 992.00 286.00 290.00 3055.00 936.00 351.00 992.00 290.00 290.00 3076.67 940.00 355.00 1001.00 295.00 299.00 3081.00 945.00 355.00 1001.00 295.00 299.00 3744.00 1187.00 585.00 1218.00 511.00 550.00 3748.33 1187.00 589.00 1218.00 511.00 550.00 4034.33 1296.00 689.00 1313.00 607.00 646.00 4038.67 1296.00 689.00 1313.00 607.00 650.00 4090.67 1313.00 706.00 1330.00 624.00 667.00 4095.00 1356.00 706.00 1330.00 628.00 667.00 4567.33 1534.00 871.00 1486.00 780.00 828.00 4571.67 1538.00 966.00 1577.00 875.00 919.00 5551.00 1902.00 1326.00 1915.00 1213.00 1270.00 5555.33 1907.00 1326.00 1915.00 1218.00 1270.00 5607.33 1924.00 1348.00 1933.00 1235.00 1291.00 5611.67 1928.00 1404.00 1993.00 1291.00 1348.00 5728.67 1972.00 1447.00 2032.00 1335.00 1391.00 5733.00 1972.00 1452.00 2037.00 1335.00 1391.00 6448.00 2271.00 1716.00 2288.00 1590.00 1655.00 6452.33 2340.00 1720.00 2292.00 1590.00 1655.00 7245.33 2678.00 2015.00 2574.00 1872.00 1946.00 7249.67 2682.00 2019.00 2574.00 1872.00 1946.00 7964.67 2990.00 2318.00 2860.00 2158.00 2240.00 7969.00 2990.00 2401.00 2942.00 2240.00 2323.00 7990.67 2999.00 2409.00 2951.00 2249.00 2331.00 7995.00 3003.00 2414.00 2955.00 2253.00 2331.00 9182.33 3514.00 2921.00 3441.00 2739.00 2830.00 9186.67 3514.00 2925.00 3441.00 2739.00 2834.00 10790.00 4203.00 3614.00 4099.00 3397.00 3506.00 10794.33 4208.00 3614.00 4099.00 3397.00 3506.00 11492.00 4507.00 3917.00 4385.00 3683.00 3800.00 11496.33 4507.00 3917.00 4390.00 3688.00 3800.00 11856.00 4663.00 4073.00 4537.00 3835.00 3952.00 11860.33 4663.00 4073.00 4537.00 3835.00 3956.00 12558.00 4966.00 4372.00 4823.00 4121.00 4247.00 12562.33 4966.00 4377.00 4827.00 4125.00 4251.00 12623.00 4992.00 4403.00 4849.00 4147.00 4277.00 12627.33 4992.00 4403.00 4853.00 4151.00 4277.00 13476.67 5360.00 4767.00 5200.00 4498.00 4632.00 13481.00 5360.00 4771.00 5204.00 4502.00 4637.00 14993.33 6162.00 5421.00 5824.00 5122.00 5269.00 14997.67 6166.00 5421.00 5824.00 5122.00 5274.00 Coefficients to work out the weekly amounts to withhold including HELP/SSL/TSL and SFSS components Your employee's total withholding, including the HELP/SSL/TSL and SFSS components, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/SSL/TSL and Financial Supplement debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/SSL/TSL and SFSS components and one will not - for example, name one 'scale 2' and the other 'scale 22'. The HELP/SSL/TSL and SFSS components do not apply if the employee has not provided a tax file number (TFN). For scales without HELP/SSL/TSL and SFSS components, refer to Statement of formulas for calculating amounts to be withheld . Where tax-free threshold not claimed in Tax file number declaration - Scale 1 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 60 0.1900 0.1900 361 0.2332 2.6045 705 0.3477 44.0006 825 0.4077 44.0006 932 0.4127 44.0006 945 0.4100 41.4841 1013 0.4250 41.4841 1115 0.4300 41.4841 1237 0.4350 41.4841 1321 0.4450 41.4841 1489 0.4900 101.0225 1609 0.5050 101.0225 3111 0.5100 101.0225 3111 & over 0.6100 412.1764 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 355 - - 410 0.1900 67.4635 512 0.2900 108.4923 711 0.2100 67.4646 1055 0.3477 165.4435 1175 0.4077 165.4435 1282 0.4127 165.4435 1295 0.4100 161.9819 1363 0.4250 161.9819 1465 0.4300 161.9819 1587 0.4350 161.9819 1671 0.4450 161.9819 1839 0.4900 237.2704 1959 0.5050 237.2704 3461 0.5100 237.2704 3461 & over 0.6100 583.4242 Foreign residents - Scale 3 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 1055 0.3250 0.3250 1175 0.3850 0.3250 1295 0.3900 0.3250 1363 0.4050 0.3250 1465 0.4100 0.3250 1587 0.4150 0.3250 1671 0.4250 0.3250 1839 0.4700 75.2885 1959 0.4850 75.2885 3461 0.4900 75.2885 3461 & over 0.5900 421.4423 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1055 0.3277 165.4423 1175 0.3877 165.4423 1282 0.3927 165.4423 1295 0.3900 161.9808 1363 0.4050 161.9808 1465 0.4100 161.9808 1587 0.4150 161.9808 1671 0.4250 161.9808 1839 0.4700 237.2692 1959 0.4850 237.2692 3461 0.4900 237.2692 3461 & over 0.5900 583.4231 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 355 - - 692 0.1900 67.4635 711 0.2400 102.0798 865 0.3777 200.0587 1055 0.3377 165.4425 1175 0.3977 165.4425 1282 0.4027 165.4425 1295 0.4000 161.9810 1363 0.4150 161.9810 1465 0.4200 161.9810 1587 0.4250 161.9810 1671 0.4350 161.9810 1839 0.4800 237.2694 1959 0.4950 237.2694 3461 0.5000 237.2694 3461 & over 0.6000 583.4233 Withholding amounts including the HELP/SSL/TSL and SFSS components worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG, HELP/SSL/TSL and SFSS tax tables. The differences result from the rounding of components. Sample data Weekly withholding amounts including HELP/SSL/TSL and SFSS components Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 59 11.00 - 19.00 - - 60 12.00 - 19.00 - - 116 25.00 - 38.00 - - 117 25.00 - 38.00 - - 249 56.00 - 81.00 - - 250 56.00 - 81.00 - - 354 80.00 - 115.00 - - 355 80.00 - 115.00 - - 360 82.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 409 99.00 10.00 133.00 10.00 10.00 410 99.00 11.00 133.00 11.00 11.00 511 134.00 40.00 166.00 30.00 30.00 512 134.00 40.00 166.00 30.00 30.00 691 197.00 78.00 225.00 64.00 64.00 692 197.00 78.00 225.00 64.00 64.00 704 201.00 81.00 229.00 66.00 67.00 705 244.00 81.00 229.00 67.00 67.00 710 246.00 82.00 231.00 68.00 69.00 711 246.00 82.00 231.00 68.00 69.00 824 292.00 121.00 268.00 105.00 112.00 825 297.00 122.00 268.00 105.00 112.00 865 313.00 136.00 281.00 118.00 127.00 866 314.00 136.00 281.00 119.00 127.00 931 341.00 159.00 303.00 140.00 149.00 932 341.00 159.00 303.00 140.00 150.00 944 346.00 163.00 307.00 144.00 154.00 945 361.00 163.00 307.00 145.00 154.00 1012 389.00 187.00 329.00 167.00 177.00 1013 395.00 187.00 329.00 167.00 177.00 1054 412.00 201.00 343.00 180.00 191.00 1055 413.00 265.00 406.00 244.00 255.00 1114 438.00 289.00 429.00 267.00 278.00 1115 444.00 290.00 429.00 267.00 278.00 1174 470.00 314.00 452.00 290.00 302.00 1175 470.00 320.00 458.00 296.00 308.00 1236 497.00 345.00 482.00 320.00 333.00 1237 509.00 345.00 482.00 321.00 333.00 1281 529.00 364.00 500.00 338.00 351.00 1282 529.00 364.00 500.00 338.00 351.00 1294 535.00 369.00 505.00 343.00 356.00 1295 535.00 389.00 525.00 363.00 376.00 1321 547.00 400.00 535.00 373.00 387.00 1322 547.00 400.00 535.00 374.00 387.00 1323 548.00 401.00 536.00 374.00 387.00 1362 567.00 417.00 552.00 390.00 404.00 1363 567.00 425.00 559.00 397.00 411.00 1365 568.00 425.00 560.00 398.00 412.00 1464 617.00 468.00 600.00 439.00 453.00 1465 617.00 476.00 608.00 446.00 461.00 1489 651.00 486.00 618.00 456.00 471.00 1586 700.00 528.00 658.00 497.00 512.00 1587 701.00 545.00 675.00 513.00 529.00 1608 712.00 554.00 683.00 522.00 538.00 1609 720.00 554.00 684.00 522.00 538.00 1670 751.00 582.00 710.00 548.00 565.00 1671 752.00 582.00 711.00 549.00 565.00 1672 752.00 582.00 711.00 549.00 566.00 1673 753.00 583.00 711.00 550.00 566.00 1838 837.00 664.00 789.00 627.00 645.00 1839 837.00 692.00 817.00 655.00 674.00 1844 840.00 694.00 820.00 658.00 676.00 1845 840.00 695.00 820.00 658.00 676.00 1958 898.00 752.00 875.00 713.00 732.00 1959 899.00 762.00 885.00 723.00 743.00 2119 980.00 844.00 964.00 802.00 823.00 2120 981.00 844.00 964.00 802.00 823.00 2490 1169.00 1033.00 1145.00 983.00 1008.00 2491 1170.00 1034.00 1146.00 984.00 1009.00 2652 1252.00 1116.00 1225.00 1063.00 1089.00 2653 1253.00 1116.00 1225.00 1063.00 1090.00 2736 1295.00 1159.00 1266.00 1104.00 1131.00 2737 1295.00 1159.00 1266.00 1104.00 1132.00 2898 1377.00 1241.00 1345.00 1183.00 1212.00 2899 1378.00 1242.00 1346.00 1184.00 1213.00 2913 1385.00 1249.00 1353.00 1191.00 1220.00 2914 1386.00 1249.00 1353.00 1191.00 1220.00 3110 1486.00 1349.00 1449.00 1287.00 1318.00 3111 1486.00 1350.00 1450.00 1288.00 1319.00 3461 1700.00 1528.00 1621.00 1459.00 1494.00 Fortnightly withholding amounts including HELP/SSL/TSL and SFSS components Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 118 22.00 - 38.00 - - 120 24.00 - 38.00 - - 232 50.00 - 76.00 - - 234 50.00 - 76.00 - - 498 112.00 - 162.00 - - 500 112.00 - 162.00 - - 708 160.00 - 230.00 - - 710 160.00 - 230.00 - - 720 164.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 818 198.00 20.00 266.00 20.00 20.00 820 198.00 22.00 266.00 22.00 22.00 1022 268.00 80.00 332.00 60.00 60.00 1024 268.00 80.00 332.00 60.00 60.00 1382 394.00 156.00 450.00 128.00 128.00 1384 394.00 156.00 450.00 128.00 128.00 1408 402.00 162.00 458.00 132.00 134.00 1410 488.00 162.00 458.00 134.00 134.00 1420 492.00 164.00 462.00 136.00 138.00 1422 492.00 164.00 462.00 136.00 138.00 1648 584.00 242.00 536.00 210.00 224.00 1650 594.00 244.00 536.00 210.00 224.00 1730 626.00 272.00 562.00 236.00 254.00 1732 628.00 272.00 562.00 238.00 254.00 1862 682.00 318.00 606.00 280.00 298.00 1864 682.00 318.00 606.00 280.00 300.00 1888 692.00 326.00 614.00 288.00 308.00 1890 722.00 326.00 614.00 290.00 308.00 2024 778.00 374.00 658.00 334.00 354.00 2026 790.00 374.00 658.00 334.00 354.00 2108 824.00 402.00 686.00 360.00 382.00 2110 826.00 530.00 812.00 488.00 510.00 2228 876.00 578.00 858.00 534.00 556.00 2230 888.00 580.00 858.00 534.00 556.00 2348 940.00 628.00 904.00 580.00 604.00 2350 940.00 640.00 916.00 592.00 616.00 2472 994.00 690.00 964.00 640.00 666.00 2474 1018.00 690.00 964.00 642.00 666.00 2562 1058.00 728.00 1000.00 676.00 702.00 2564 1058.00 728.00 1000.00 676.00 702.00 2588 1070.00 738.00 1010.00 686.00 712.00 2590 1070.00 778.00 1050.00 726.00 752.00 2642 1094.00 800.00 1070.00 746.00 774.00 2644 1094.00 800.00 1070.00 748.00 774.00 2646 1096.00 802.00 1072.00 748.00 774.00 2724 1134.00 834.00 1104.00 780.00 808.00 2726 1134.00 850.00 1118.00 794.00 822.00 2730 1136.00 850.00 1120.00 796.00 824.00 2928 1234.00 936.00 1200.00 878.00 906.00 2930 1234.00 952.00 1216.00 892.00 922.00 2978 1302.00 972.00 1236.00 912.00 942.00 3172 1400.00 1056.00 1316.00 994.00 1024.00 3174 1402.00 1090.00 1350.00 1026.00 1058.00 3216 1424.00 1108.00 1366.00 1044.00 1076.00 3218 1440.00 1108.00 1368.00 1044.00 1076.00 3340 1502.00 1164.00 1420.00 1096.00 1130.00 3342 1504.00 1164.00 1422.00 1098.00 1130.00 3344 1504.00 1164.00 1422.00 1098.00 1132.00 3346 1506.00 1166.00 1422.00 1100.00 1132.00 3676 1674.00 1328.00 1578.00 1254.00 1290.00 3678 1674.00 1384.00 1634.00 1310.00 1348.00 3688 1680.00 1388.00 1640.00 1316.00 1352.00 3690 1680.00 1390.00 1640.00 1316.00 1352.00 3916 1796.00 1504.00 1750.00 1426.00 1464.00 3918 1798.00 1524.00 1770.00 1446.00 1486.00 4238 1960.00 1688.00 1928.00 1604.00 1646.00 4240 1962.00 1688.00 1928.00 1604.00 1646.00 4980 2338.00 2066.00 2290.00 1966.00 2016.00 4982 2340.00 2068.00 2292.00 1968.00 2018.00 5304 2504.00 2232.00 2450.00 2126.00 2178.00 5306 2506.00 2232.00 2450.00 2126.00 2180.00 5472 2590.00 2318.00 2532.00 2208.00 2262.00 5474 2590.00 2318.00 2532.00 2208.00 2264.00 5796 2754.00 2482.00 2690.00 2366.00 2424.00 5798 2756.00 2484.00 2692.00 2368.00 2426.00 5826 2770.00 2498.00 2706.00 2382.00 2440.00 5828 2772.00 2498.00 2706.00 2382.00 2440.00 6220 2972.00 2698.00 2898.00 2574.00 2636.00 6222 2972.00 2700.00 2900.00 2576.00 2638.00 6922 3400.00 3056.00 3242.00 2918.00 2988.00 Monthly withholding amounts including HELP/SSL/TSL and SFSS components Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 255.67 48.00 - 82.00 - - 260.00 52.00 - 82.00 - - 502.67 108.00 - 165.00 - - 507.00 108.00 - 165.00 - - 1079.00 243.00 - 351.00 - - 1083.33 243.00 - 351.00 - - 1534.00 347.00 - 498.00 - - 1538.33 347.00 - 498.00 - - 1560.00 355.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1772.33 429.00 43.00 576.00 43.00 43.00 1776.67 429.00 48.00 576.00 48.00 48.00 2214.33 581.00 173.00 719.00 130.00 130.00 2218.67 581.00 173.00 719.00 130.00 130.00 2994.33 854.00 338.00 975.00 277.00 277.00 2998.67 854.00 338.00 975.00 277.00 277.00 3050.67 871.00 351.00 992.00 286.00 290.00 3055.00 1057.00 351.00 992.00 290.00 290.00 3076.67 1066.00 355.00 1001.00 295.00 299.00 3081.00 1066.00 355.00 1001.00 295.00 299.00 3570.67 1265.00 524.00 1161.00 455.00 485.00 3575.00 1287.00 529.00 1161.00 455.00 485.00 3748.33 1356.00 589.00 1218.00 511.00 550.00 3752.67 1361.00 589.00 1218.00 516.00 550.00 4034.33 1478.00 689.00 1313.00 607.00 646.00 4038.67 1478.00 689.00 1313.00 607.00 650.00 4090.67 1499.00 706.00 1330.00 624.00 667.00 4095.00 1564.00 706.00 1330.00 628.00 667.00 4385.33 1686.00 810.00 1426.00 724.00 767.00 4389.67 1712.00 810.00 1426.00 724.00 767.00 4567.33 1785.00 871.00 1486.00 780.00 828.00 4571.67 1790.00 1148.00 1759.00 1057.00 1105.00 4827.33 1898.00 1252.00 1859.00 1157.00 1205.00 4831.67 1924.00 1257.00 1859.00 1157.00 1205.00 5087.33 2037.00 1361.00 1959.00 1257.00 1309.00 5091.67 2037.00 1387.00 1985.00 1283.00 1335.00 5356.00 2154.00 1495.00 2089.00 1387.00 1443.00 5360.33 2206.00 1495.00 2089.00 1391.00 1443.00 5551.00 2292.00 1577.00 2167.00 1465.00 1521.00 5555.33 2292.00 1577.00 2167.00 1465.00 1521.00 5607.33 2318.00 1599.00 2188.00 1486.00 1543.00 5611.67 2318.00 1686.00 2275.00 1573.00 1629.00 5724.33 2370.00 1733.00 2318.00 1616.00 1677.00 5728.67 2370.00 1733.00 2318.00 1621.00 1677.00 5733.00 2375.00 1738.00 2323.00 1621.00 1677.00 5902.00 2457.00 1807.00 2392.00 1690.00 1751.00 5906.33 2457.00 1842.00 2422.00 1720.00 1781.00 5915.00 2461.00 1842.00 2427.00 1725.00 1785.00 6344.00 2674.00 2028.00 2600.00 1902.00 1963.00 6348.33 2674.00 2063.00 2635.00 1933.00 1998.00 6452.33 2821.00 2106.00 2678.00 1976.00 2041.00 6872.67 3033.00 2288.00 2851.00 2154.00 2219.00 6877.00 3038.00 2362.00 2925.00 2223.00 2292.00 6968.00 3085.00 2401.00 2960.00 2262.00 2331.00 6972.33 3120.00 2401.00 2964.00 2262.00 2331.00 7236.67 3254.00 2522.00 3077.00 2375.00 2448.00 7241.00 3259.00 2522.00 3081.00 2379.00 2448.00 7245.33 3259.00 2522.00 3081.00 2379.00 2453.00 7249.67 3263.00 2526.00 3081.00 2383.00 2453.00 7964.67 3627.00 2877.00 3419.00 2717.00 2795.00 7969.00 3627.00 2999.00 3540.00 2838.00 2921.00 7990.67 3640.00 3007.00 3553.00 2851.00 2929.00 7995.00 3640.00 3012.00 3553.00 2851.00 2929.00 8484.67 3891.00 3259.00 3792.00 3090.00 3172.00 8489.00 3896.00 3302.00 3835.00 3133.00 3220.00 9182.33 4247.00 3657.00 4177.00 3475.00 3566.00 9186.67 4251.00 3657.00 4177.00 3475.00 3566.00 10790.00 5066.00 4476.00 4962.00 4260.00 4368.00 10794.33 5070.00 4481.00 4966.00 4264.00 4372.00 11492.00 5425.00 4836.00 5308.00 4606.00 4719.00 11496.33 5430.00 4836.00 5308.00 4606.00 4723.00 11856.00 5612.00 5022.00 5486.00 4784.00 4901.00 11860.33 5612.00 5022.00 5486.00 4784.00 4905.00 12558.00 5967.00 5378.00 5828.00 5126.00 5252.00 12562.33 5971.00 5382.00 5833.00 5131.00 5256.00 12623.00 6002.00 5412.00 5863.00 5161.00 5287.00 12627.33 6006.00 5412.00 5863.00 5161.00 5287.00 13476.67 6439.00 5846.00 6279.00 5577.00 5711.00 13481.00 6439.00 5850.00 6283.00 5581.00 5716.00 14997.67 7367.00 6621.00 7024.00 6322.00 6474.00 Use for payments to low income aged persons and pensioners For payments made on or after 1 October 2016 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. Use the Withholding look-up tool to quickly work out the amount to withhold . Using this table You should use this table if you make payments to: • seniors and pensioners who, at the end of the relevant financial year, are 65 years of age or older (for example, to be eligible for the year ending 30 June 2017, an employee must be born on or before 30 June 1952). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. • seniors and pensioners who, at the end of the relevant financial year, are 65 years of age or older (for example, to be eligible for the year ending 30 June 2017, an employee must be born on or before 30 June 1952). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. This table applies to weekly payments including: • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. This tax table can only apply if the employee has provided you with either: • a Withholding declaration (NAT 3093) answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners (NAT 5072) answering yes to questions 4, 5 and 6. • a Withholding declaration (NAT 3093) answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners (NAT 5072) answering yes to questions 4, 5 and 6. Get it done You can download a printable version of Tax table for seniors and pensioners (NAT 4466, 791KB) in Portable Document Format (PDF). Working out the withholding amount 1. Calculate your employee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from step 1 into the Withholding look-up tool , as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your employee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your employee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. Example An employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool. If the employee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). 1. Calculate your employee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from step 1 into the Withholding look-up tool , as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your employee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your employee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. Example An employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool. If the employee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). Calculating fortnightly or monthly withholding amounts First calculate the weekly equivalent of fortnightly or monthly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly or monthly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. Using a formula The withholding amounts shown in this table can be expressed in a mathematical form. You should read this section with Statement of formulas for calculating amounts to be withheld (NAT 1004). If you have developed your own payroll software package, you can use the following formulas and the coefficients outlined below. The formulas comprise linear equations of the form y = ax - b, where: • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. If no TFN is provided, ignore cents when you calculate withholding amounts. Accounting software Software written in accordance with the formulas should be tested for accuracy against the withholding amounts obtained using the Withholding look-up tool . You should only use such software if it produces the exact amounts. Values of the coefficients a and b for each set of formulas Single Weekly earnings(x) less than a b $580 0.0000 0.0000 $620 0.1900 110.3481 $648 0.3150 187.9418 $711 0.4150 252.8226 $811 0.5527 350.8014 $963 0.4727 285.9214 $1,282 0.3477 165.4431 $1,673 0.3450 161.9819 $3,461 0.3900 237.2704 $3,461 & over 0.4900 583.4242 Illness-separated Weekly earnings(x) less than a b $561 0.0000 0.0000 $601 0.1900 106.6942 $648 0.3150 181.8841 $711 0.4150 246.7649 $811 0.5527 344.7438 $915 0.4727 279.8638 $1,282 0.3477 165.4431 $1,673 0.3450 161.9819 $3,461 0.3900 237.2704 $3,461 & over 0.4900 583.4242 Member of a couple Weekly earnings(x) less than a b $517 0.0000 0.0000 $557 0.1900 98.2712 $648 0.3150 167.9202 $711 0.4150 232.8010 $803 0.5527 330.7798 $811 0.4277 230.3231 $1,282 0.3477 165.4431 $1,673 0.3450 161.9819 $3,461 0.3900 237.2704 $3,461 & over 0.4900 583.4242 Medicare levy parameters Weekly earnings threshold 648 Weekly earnings shade-in threshold 811 Medicare levy family threshold 46,966 Weekly family threshold divisor 52 Additional child 3,306 Shading out point multiplier 0.1000 Shading out point divisor 0.0800 Weekly levy adjustment factor 648.8100 Medicare levy 0.0200 Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. When your employee has a HELP, SSL, TSL or Financial Supplement debt If your employee has a HELP, SSL, TSL or Financial Supplement debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Work it out To calculate additional withholding amounts for: • HELP, SSL or TSL debts - refer to HELP/SSL/TSL weekly tax table • Financial Supplement debts - refer to SFSS weekly tax table . • HELP, SSL or TSL debts - refer to HELP/SSL/TSL weekly tax table • Financial Supplement debts - refer to SFSS weekly tax table . Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information, refer to Withholding from allowances . Leave loading If you pay leave loading as a lump sum, you need to use Tax table for back payments, commissions, bonuses and similar payments (NAT 3348) to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to the earnings for that period to calculate withholding. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must give you a Withholding declaration. To work out your employee's annual tax offset entitlement into a weekly value, use the Ready reckoner for tax offsets. Deduct this amount from the amount shown in column 2, 3 or 4 of the Withholding look-up tool ,. Ready reckoner for tax offsets Amount Claimed $ Weekly value $ 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - 20 - 30 1.00 40 1.00 50 1.00 57 1.00 60 1.00 70 1.00 80 2.00 90 2.00 100 2.00 200 4.00 300 6.00 338 6.00 400 8.00 500 10.00 600 11.00 700 13.00 800 15.00 850 16.00 900 17.00 1000 19.00 1100 21.00 1173 22.00 1200 23.00 1300 25.00 1400 27.00 1500 29.00 1600 30.00 1700 32.00 1750 33.00 1800 34.00 1900 36.00 2000 38.00 2500 48.00 2535 48.00 3000 57.00 If the exact tax offset amount claimed is not shown in the ready reckoner, you add the values for an appropriate combination. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Withholding declarations An employee can use the Withholding declaration (NAT 3093) to advise you of a tax offset they choose to claim through reduced withholding. For more information on tax offsets, refer to Claiming tax offsets. Employees can also use a Withholding declaration to advise you of changes to their situation that may vary the amount you need to withhold. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt (or changes to them) • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt (or changes to them) • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Medicare levy adjustments To claim the Medicare levy adjustment (available to some low income earners with dependants), an employee must lodge a Medicare levy variation declaration (NAT 0929) with their Tax file number declaration. For instructions on how to work out the Medicare levy adjustment, refer to Medicare levy adjustment weekly tax table (NAT 1010). For payments made on or after 1 October 2016 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(a) of Schedule 1 to the TAA. Using this table You should use this table if you make a payment of a super income stream, including a: • transition to retirement income stream • temporary or permanent disability income stream • super death benefit income stream to a dependant. • transition to retirement income stream • temporary or permanent disability income stream • super death benefit income stream to a dependant. Super income streams A super income stream is a series of regular payments from a super fund when the member has satisfied a condition of release. These regular payments can be paid weekly, fortnightly, monthly, quarterly or annually. The following payments are not super income stream payments: • commutation of an income stream; this is a super lump sum • an amount paid which the member elected to be treated as a super lump sum prior to the payment being made from the income stream. • commutation of an income stream; this is a super lump sum • an amount paid which the member elected to be treated as a super lump sum prior to the payment being made from the income stream. See also: • Conditions of release • Taxation Ruling TR 2013/5: When a super income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums to work out the amount to withhold from super lump sums. • Conditions of release • Taxation Ruling TR 2013/5: When a super income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums to work out the amount to withhold from super lump sums. Components of a super income stream Before you can work out the withholding amount, you must calculate the components of the super income stream. A super income stream may have two components: • the tax-free component • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • the tax-free component • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). You do not withhold from the tax-free component. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 49% for residents and 47% for foreign residents from the taxable component (ignoring any cents), if a super income stream payment is made to your payee and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. However, if your payee is 60 years old or above, you can only withhold from the untaxed element of the taxable component. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident payee and 47% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Working out the withholding amount Factors to consider when working out the withholding amount include: • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • whether the income stream is a death benefit income stream • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • whether the income stream is a death benefit income stream Payments to Australian residents This table is divided into three parts. The amount required to be withheld from the taxable component of a super income stream can be calculated using the following: • the taxable component is comprised wholly of a taxed element - use part A • the taxable component contains an untaxed element - use part B • the payment is a super death benefit income stream - use part C. • the taxable component is comprised wholly of a taxed element - use part A • the taxable component contains an untaxed element - use part B • the payment is a super death benefit income stream - use part C. Payments to foreign residents If the income stream is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. If the super income stream is assessable in the other country because of the treaty, no withholding is required. If a foreign resident's income stream is assessable in Australia, you are required to withhold from the payment. See also: • The full list of Australian Tax Treaties , as maintained by Treasury • What are tax treaties? • The full list of Australian Tax Treaties , as maintained by Treasury • What are tax treaties? Rounding of withholding amounts Withholding amounts calculated using formulas should be rounded to the nearest dollar. Results ending in exactly 50 cents are rounded to the next higher dollar. Do this rounding directly, that is, do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Withholding amounts calculated using formulas should be rounded to the nearest dollar. Results ending in exactly 50 cents are rounded to the next highest dollar. Do this rounding directly; do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Part A: Taxable component is comprised wholly of a taxed element Step 1 Use the following table to work out whether the taxed element of the taxable component is subject to withholding. If the taxable component contains an untaxed element, go to part B. Age Withholding applies to: Below 60 years Taxed element 60 years and over No withholding If your payee is 60 years of age or over, no withholding is required from the taxed element. If your payee is less than 60 years of age, go to step 2. Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out at step 1. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly payments. Step 3 Some payees may be eligible for a tax offset. Use the following table to calculate the tax offset amount. Super income stream - taxed element Age Tax offset Below preservation age Nil Preservation age to below 60 years Taxed element × 15% Disability super income stream - taxed element Age Tax offset Below preservation age Taxed element × 15% Preservation age to below 60 years Taxed element × 15% See also: Preservation age Step 4 For some payees, the application of the offset from step 3 leads to under withholding for their Medicare levy. An offset adjustment is required. Use the applicable formulas below to calculate the offset adjustment amount (you will need to calculate the weekly equivalent of the taxable component if making fortnightly, monthly or quarterly payments). Adjustment amounts per taxable component amount Taxable component amount (on a weekly basis) Offset adjustment amount Less than the Medicare levy threshold for singles Nil Greater than the Medicare levy threshold for singles, but less than the Medicare levy shade out point (SOP) for singles (Taxable component - Medicare levy threshold for singles) x 0.10 Greater than or equal to the Medicare levy SOP for singles, but less than $934 Taxable component x 0.02 Greater than $933 Nil Medicare levy parameters are contained in Statement of formulas for calculating amounts to be withheld . Step 5 Calculate the notional amount to withhold by first subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Notional amount to withhold = withholding amount - tax offset Notional amount to withhold = withholding amount - tax offset Then compare the notional amount to withhold with the offset adjustment amount calculated at step 4. If the notional amount to withhold is: • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. Examples These examples use the PAYG withholding tax tables that apply from 1 October 2016. Case A: Taxable component comprised wholly of a taxed element Example 1 Courtney is 61 and is receiving a fortnightly super income stream of $1,000. The tax-free component of Courtney's fortnightly super income stream is $200. The taxable component of the super income stream is $800. As Courtney is over 60 years old and her taxable component is comprised wholly of a taxed element, no withholding is required. Example 2 Maree is 56 and is receiving a fortnightly super income stream of $1,200. Maree's preservation age is 55. The tax-free component of Maree's fortnightly super income stream is $300. The taxable component of Maree's super income stream is $900. Step 1: As Maree is 56, withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $44, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $820 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1024 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) x 0.10 = ($900 - $820) x 0.10 = $8.00 = $8 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $8 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($44 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 3). That is: Notional withholding amount = $44 - $135 = -$91 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $8. This is the offset adjustment amount which will cover the Medicare levy payable. Example 1 Courtney is 61 and is receiving a fortnightly super income stream of $1,000. The tax-free component of Courtney's fortnightly super income stream is $200. The taxable component of the super income stream is $800. As Courtney is over 60 years old and her taxable component is comprised wholly of a taxed element, no withholding is required. Example 2 Maree is 56 and is receiving a fortnightly super income stream of $1,200. Maree's preservation age is 55. The tax-free component of Maree's fortnightly super income stream is $300. The taxable component of Maree's super income stream is $900. Step 1: As Maree is 56, withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $44, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $820 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1024 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) x 0.10 = ($900 - $820) x 0.10 = $8.00 = $8 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $8 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($44 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 3). That is: Notional withholding amount = $44 - $135 = -$91 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $8. This is the offset adjustment amount which will cover the Medicare levy payable. Part B: Taxable component contains an untaxed element Step 1 Use the following table to work out which elements of the taxable component are subject to withholding. How to apply withholding when taxable component contains untaxed element Age Taxable component of super income stream contains Withholding applies to the following amount(s) Untaxed element Taxed element Below preservation age Yes Yes Sum of untaxed and taxed elements No Yes Taxed element Yes No Untaxed element Preservation age to below 60 years Yes Yes Sum of untaxed and taxed elements No Yes Taxed element Yes No Untaxed element 60 years and over Yes Yes Untaxed element No Yes No withholding Yes No Untaxed element Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 1. Step 3 Some payees may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super income stream - taxable component Age Tax offset Below preservation age Nil Preservation age to below 60 years Taxed element × 15% Untaxed element - Nil 60 years and over Untaxed element x 10% Disability super income stream - taxable component Age Tax offset Below preservation age Taxed element × 15% Untaxed element - Nil Preservation age to below 60 years Taxed element × 15% Untaxed element - Nil 60 years and over Untaxed element x 10% Untaxed element - Nil Untaxed element - Nil Untaxed element - Nil Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Example This example uses the PAYG withholding tax tables that apply from 1 October 2016. Case B: Taxable component comprises a taxed element and an untaxed element Ralph is 63 and receives a fortnightly super income stream of $3,000. The tax-free component of Ralph's fortnightly super income stream is $900. The taxable component of his super income stream is $2,100. Step 1: Ralph's $2,100 taxable component is comprised of a $600 taxed element and a $1,500 untaxed element. As Ralph is over 60 years old, no withholding will apply to the taxed element. Withholding will apply to the $1,500 untaxed element. Step 2: Using the Fortnightly tax table , work out the withholding required from the $1,500 untaxed element. This is $192, assuming that Ralph is claiming the tax-free threshold. Step 3: Ralph is entitled to a tax offset. Tax offset = untaxed element x 10% = $1,500 x 10% = $150 Step 4: Reduce the withholding amount ($192 as worked out in step 2) by the value of the tax offset ($150). Final withholding amount = withholding amount less tax offset = $192 - $150 = $42 Part C: Payment is a super death benefit income stream Step 1 Use the following table to work out which elements of the taxable component are subject to withholding. Super death benefit paid to a dependant 1 Age of deceased Age of recipient Taxable component of super death benefit income stream contains Withholding applies to the following amount(s) Untaxed element Taxed element Below 60 years Below 60 years Yes Yes Sum of untaxed and taxed elements Yes No Untaxed element No Yes Taxed element 60 years and over Yes Yes Untaxed element Yes No Untaxed element No Yes No withholding 60 years and over Yes Yes Untaxed element Yes No Untaxed element No Yes No withholding 1 Dependants include all children of the deceased under the age of 18, any spouse of the deceased (including a former spouse and a current or former de facto spouse) and any person with whom the deceased had an interdependency relationship. An interdependency relationship includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. A dependant can also be a person who was financially dependent on the deceased. Before accepting that a person is financially dependent, phone us on 13 10 20. Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees may be eligible to claim the SAPTO. If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 1. Step 3 Some super income streams may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super death benefits paid to a dependant Age of deceased Age of recipient Tax offset Below 60 years Below 60 years Taxed element x 15% Untaxed element - Nil 60 years and over Untaxed element × 10% 60 years and over Any age Untaxed element x 10% Untaxed element - Nil Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Super death benefits paid to a non-dependant A person who is not a dependant of the deceased is not able to receive a super income stream. A super death benefit income stream that was being paid to a non-dependant prior to 1 July 2007 is taxed in the same manner as a super death benefit income stream paid to a dependant. Example This example uses the PAYG withholding tax tables that apply from 1 July 2015. Case C: Super death benefit income stream where the taxable component comprises a taxed element and an untaxed element Harriet is 58 and her husband, also 58, dies in July 2015. As a result of her husband's death, Harriet receives a fortnightly super death benefit income stream of $2,000. The tax-free component of Harriet's super death benefit income stream is $400. The taxable component of Harriet's super death benefit income stream is $1,600. Step 1: Harriet's $1,600 taxable component is comprised of a $600 taxed element and a $1,000 untaxed element. As Harriet is 58 and her husband was also under 60, withholding will apply to the full taxable component. Step 2: Using the Fortnightly tax table , work out the withholding required from the $1,600 taxable component. This is $226, assuming that Harriet is claiming the tax-free threshold. Step 3: Harriet is entitled to a tax offset. Tax offset = taxed element x 15% = $600 x 15% = $90 Step 4: Reduce the withholding amount ($226 as worked out in step 2) by the value of the tax offset ($90). Final withholding amount = withholding amount less tax offset = $226 - $90 = $136 Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1960, they will reach their preservation age of 56 on 1 October 2016. The table below will help with this: Preservation age by date of birth range Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Payment summaries You must issue a PAYG payment summary - superannuation income stream to the member for the total of the payments made in the income year. This must be provided by 14 July. This date may be earlier if the member requests it. Payment summaries can also be printed using software that conforms with ATO reporting specifications. See also: • Payment summary information and reporting specifications on our Software developers website • Payment summary information and reporting specifications on our Software developers website", "Related_Explanatory_Statements": "OPS 2016/5 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20165/00001", "Unmatched_Content": "I, Matthew Bambrick, Deputy Commissioner of Taxation, make this determination under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 . | 4. Scale 1 and 2 apply whether or not the employee is entitled to any leave loading. | 5. Tax offsets may be allowed only where scales 2, 5 or 6 are applied."}
{"Instrument_Reference": "OPS 2016/6", "Title": "Taxation Administration Act Withholding Schedules October 2016 ", "Enabling_Act": "Taxation Administration Act 1953 Section 15-25 of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2016", "Date_of_Issue": "23 September 2016", "Signatory": "Matthew Bambrick Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01506", "Registration_Date": "27 September 2016", "Body": "1. Name of instrument: This determination is the Taxation Administration Act Withholding Schedules October 2016 . | 2. Commencement: This instrument commences on the day after registration. | 3. Purpose: (a) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (b) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy, Temporary Budget Repair levy and amounts of liabilities to the Commonwealth under the Higher Education Support Act 2003 , the Trade Support Loans Act 2014 , the Social Security Act 1991 and the Student Assistance Act 1973 . (c) The withholding schedules in this instrument replace eight schedules included in Legislative Instrument F2016L01380 which was registered on 2 September 2016. Legislative Instrument F2016L01380 is repealed on commencement of this determination. | 4. Withholding schedules: Each of the withholding schedules listed in the following table applies to payments made on or after 1 October 2016: Schedule number Quick code number Title 1 50006 Statement of formulas for calculating amounts to be withheld 3 50015 Tax table for actors, variety artists and other entertainers 5 50017 Tax table for back payments, commissions, bonuses and similar payments 6 50018 Tax table for annuities 7 50019 Tax table for unused leave payments on termination of employment 8 50005 Statement of formulas for calculating Higher Education Loan Program (HELP), Student Start-up Loan (SSL), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components 9 50020 Tax table for seniors and pensioners 13 50021 Tax table for superannuation income streams Each of the withholding schedules listed in the following table, is withdrawn from the date of commencement of this instrument Schedule number Quick code number Title 1 45521 Statement of formulas for calculating amounts to be withheld 3 45523 Tax table for actors, variety artists and other entertainers 5 45524 Tax table for back payments, commissions, bonuses and similar payments 6 45525 Tax table for annuities 7 45606 Tax table for unused leave payments on termination of employment 8 45526 Statement of formulas for calculating Higher Education Loan Program (HELP), Student Start-up Loan (SSL), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components 9 45527 Tax table for seniors and pensioners 13 45531 Tax table for superannuation income streams For payments made on or after 1 October 2016 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. Using this schedule If you develop your own payroll software package, this schedule provides the formulas that you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis. To assist employers who do not have a payroll software package our website makes available: • a tax withheld calculator , and • tax tables which are based on the formulas in this schedule. • a tax withheld calculator , and • tax tables which are based on the formulas in this schedule. Payments covered include: • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire-workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). Get it done You can download a printable version of Statement of formulas for calculating amounts to be withheld (NAT 1004, 586KB) in Portable Document Format (PDF). Coefficients for calculation of amounts to be withheld (withholding amounts) from weekly payments Where the tax-free threshold is not claimed in Tax file number declaration - Scale 1 Weekly earnings (x) less than $ a b 60 0.1900 0.1900 361 0.2332 2.6045 932 0.3477 44.0006 1,323 0.3450 41.4841 3,111 0.3900 101.0225 3,111 & over 0.4900 412.1764 Where the employee claimed the tax-free threshold in Tax file number declaration - Scale 2 Weekly earnings (x) less than $ a b 355 - - 410 0.1900 67.4635 512 0.2900 108.4923 711 0.2100 67.4646 1,282 0.3477 165.4435 1,673 0.3450 161.9819 3,461 0.3900 237.2704 3,461 & over 0.4900 583.4242 Foreign residents - Scale 3 Weekly earnings (x) less than $ a b 1,673 0.3250 0.3250 3,461 0.3700 75.2885 3,461 & over 0.4700 421.4423 Where a tax file number (TFN) was not provided by employee - Scale 4 Earnings Tax rate Resident $1 & over 0.4900 Foreign resident $1 & over 0.4700 Where the employee claimed the FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1,282 0.3277 165.4423 1,673 0.3250 161.9808 3,461 0.3700 237.2692 3,461 & over 0.4700 583.4231 Where the employee claimed the HALF exemption from Medicare levy in Medicare levy variation declaration -Scale 6 Weekly earnings (x) less than $ a b 355 - - 692 0.1900 67.4635 711 0.2400 102.0798 865 0.3777 200.0587 1,282 0.3377 165.4425 1,673 0.3350 161.9810 3,461 0.3800 237.2694 3,461 & over 0.4800 583.4233 Notes 1. If you have 27 fortnightly, or 53 weekly pays in a financial year, refer to withholding additional amounts from employee earnings. | 2. Scales 1, 2, 3, 5 and 6 may be applied only where employees have provided their TFN.: 3. For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result. | 6. All scales include the Temporary Budget Repair Levy.: 7. Scale 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for residents only. 8. For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $21,335 ($410 per week) or less. Where the taxable income exceeds $21,335 but is less than $26,668 ($512 per week), the levy is shaded in at the rate of 10% of the excess over $21,335. Where a person's taxable income is $26,668 ($512 per week) or more, Medicare is levied at the rate of 2% of total taxable income. 9. The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows: Medicare levy parameters Scale 2 Scale 6 Weekly earnings threshold 410 692 Weekly earnings shade-in threshold 512 865 Medicare levy family threshold 36,001 36,001 Weekly family threshold divisor 52 52 Additional child 3,306 3,306 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 410.2900 692.3300 Medicare levy 0.0200 0.0100 About this schedule Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table, can be calculated using the formulas and coefficients contained in this schedule. Separate formulas apply to: • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. Find out more • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to Tax offsets and Medicare levy adjustments. For sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments, see Withholding amounts and Medicare levy adjustments. Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table. This applies if earnings exceed $3,275 weekly or $6,550 fortnightly. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Use these rounding rules across all scales except scale 4 (where employee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated. When there are 53 pays in a financial year In some years, you may have 53 pays instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. You should let your employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amount in the table below. Weekly earnings $ Additional withholding $ 725 to 1,524 3 1,525 to 3,449 4 3,450 and over 10 When there are 27 pays in a financial year In some years, you may have 27 pays instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. You should let employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amounts in the table below. Fortnightly earnings $ Additional withholding $ 1,400 to 3,049 12 3,050 to 6,799 17 6,800 and over 42 Working out the weekly earnings The method of working out the weekly earnings (x) for the purpose of applying the formulas is as follows: Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Calculating withholding fortnightly, monthly or quarterly amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. Tax offsets The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows: • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. Medicare levy adjustment A Medicare levy adjustment is not allowed where withholding amounts have been calculated using scales 1, 3, 4 or 5. The amount obtained using scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable. When an employee is entitled to an adjustment An employee who has lodged both a completed Withholding declaration and a Medicare levy variation declaration (NAT 0929), may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following: • $410 or more where scale 2 is applied • $692 or more where scale 6 is applied. • $410 or more where scale 2 is applied • $692 or more where scale 6 is applied. To claim the adjustment, the employee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration. Calculating the Medicare levy adjustment To calculate the Medicare levy adjustment, your software package will need to be able to distinguish those employees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration. Where employees have answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration. You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for employees with weekly earnings of one of the following: • $512 or more where scale 2 is applied • $865 or more where scale 6 is applied. • $512 or more where scale 2 is applied • $865 or more where scale 6 is applied. Values used in the calculations may be regarded as variables. Weekly family threshold (WFT) Where scale 2 or scale 6 is applied Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: - WFT = $692.33 (36,001 ÷ 52) (rounded to the nearest cent). - WFT = $692.33 (36,001 ÷ 52) (rounded to the nearest cent). Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 3,306 and add the result to 36,001 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,306 × 2] + 36,001) ÷ 52 WFT = 819.4808 or $819.48 (rounded to the nearest cent) a. multiply the number of children shown at question 12 by 3,306 and add the result to 36,001 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,306 × 2] + 36,001) ÷ 52 WFT = 819.4808 or $819.48 (rounded to the nearest cent) Shading Out Point (SOP) The SOP relative to an employee's WFT is calculated as follows: Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result. Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,306 × 6] + 36,001) ÷ 52 WFT = 1,073.7885 or $1,073.79 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,073.79 × 0.1) ÷ 0.0800 SOP = 1,342.2375 or $1,342 (ignoring cents) Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,306 × 6] + 36,001) ÷ 52 WFT = 1,073.7885 or $1,073.79 (rounded to the nearest cent) SOP = (WFT × 0.1) ÷ 0.0800 SOP = ($1,073.79 × 0.1) ÷ 0.0800 SOP = 1,342.2375 or $1,342 (ignoring cents) Weekly Levy Adjustment (WLA) Where scale 2 is applied Where weekly earnings are $410 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas: 1. If x is less than $512, WLA = (x - 410.29) × 0.1 2. If x is $512 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) 1. If x is less than $512, WLA = (x - 410.29) × 0.1 2. If x is $512 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([ x - WFT] × 0.0800) Where scale 6 is applied Where weekly earnings are $692 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas: 1. If x is less than $865, WLA = (x - 692.33) × 0.05 2. If x is $865 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT 0.0100) - ([x - WFT] × 0.0400) 1. If x is less than $865, WLA = (x - 692.33) × 0.05 2. If x is $865 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT 0.0100) - ([x - WFT] × 0.0400) In each case WLA should be rounded to the nearest dollar. Values ending in 50 cents should be rounded to the next higher dollar. Examples Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $512, WLA is calculated using formula (1): WLA = (465.99 - 410.29) × 0.1 = 5.5700 or $6.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $869.47 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 869.99 WFT = ([3,306 × 3] + 36,001) ÷ 52 = 883.0577 or $883.06 (rounded to the nearest cent) As x is greater than $865 and less than WFT, WLA is calculated using formula (2): WLA = 869.99 × 0.01 = 8.6999 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 982.99 WFT = ([3,306 × 4] + 36,001) ÷ 52 = 946.6346 or $946.63 (rounded to the nearest cent). SOP = (946.63 × 0.1) ÷ 0.08 = 1,183.2875 or $1,183 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (946.63 × 0.020) - ([982.99 - 946.63] × 0.0800) = 16.0238 or $16.00 (rounded to the nearest dollar) Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $512, WLA is calculated using formula (1): WLA = (465.99 - 410.29) × 0.1 = 5.5700 or $6.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $869.47 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 869.99 WFT = ([3,306 × 3] + 36,001) ÷ 52 = 883.0577 or $883.06 (rounded to the nearest cent) As x is greater than $865 and less than WFT, WLA is calculated using formula (2): WLA = 869.99 × 0.01 = 8.6999 or $9.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 982.99 WFT = ([3,306 × 4] + 36,001) ÷ 52 = 946.6346 or $946.63 (rounded to the nearest cent). SOP = (946.63 × 0.1) ÷ 0.08 = 1,183.2875 or $1,183 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (946.63 × 0.020) - ([982.99 - 946.63] × 0.0800) = 16.0238 or $16.00 (rounded to the nearest dollar) Fortnightly levy adjustment Multiply rounded weekly levy adjustment by two. Example Employee's fortnightly earnings are $1,595.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,595.52 ÷ 2 = $797.76 x = 797.99 WFT = ([3,306 × 1] +36,001) ÷ 52 = 755.9038 or $755.90 (rounded to the nearest cent). SOP = (755.90 × 0.1) ÷ 0.08 = 944.8750 or $944 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (755.90 × 0.020) - ([797.99 - 755.90] × 0.0800) = 11.7508 or $12.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $24.00 ($12.00 x 2) Example Employee's fortnightly earnings are $1,595.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,595.52 ÷ 2 = $797.76 x = 797.99 WFT = ([3,306 × 1] +36,001) ÷ 52 = 755.9038 or $755.90 (rounded to the nearest cent). SOP = (755.90 × 0.1) ÷ 0.08 = 944.8750 or $944 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (755.90 × 0.020) - ([797.99 - 755.90] × 0.0800) = 11.7508 or $12.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $24.00 ($12.00 x 2) Monthly levy adjustment Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar. Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $692.33 As x is greater than $512 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13 = $646.23 x = 646.99 WFT = $692.33 As x is greater than $512 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar). Quarterly levy adjustment Multiply rounded weekly levy adjustment by 13 General examples Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 165.4435 = 218.4138 or $218.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1010.21) and less than the SOP ($1,262) appropriate to employee with five children. Formula (3) applies. = (1010.21 × 0.0200) - ([1103.99 - 1010.21] × 0.0800) = 20.2042 - 7.5024 = 12.7018 or $13.00 (rounded to nearest dollar) Net weekly withholding amount $218.00 - $13.00 = $205.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 67.4635 = 38.1746 or $38.00 (rounded to nearest dollar) Fortnightly withholding amount $38.00 × 2 = $76.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $76.00 - $63.00 = $13.00. Example 3 Employee's monthly earnings are $4,156.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $944 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,156.33 + 0.01) × 3 ÷ 13 = 959.1554 or $959 (ignore cents) x = 959.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 959.99) - 165.4435 = 168.3450 or $168.00 (rounded to nearest dollar) Monthly withholding amount $168.00 × 13 ÷ 3 = $728.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $728.00 - $113.00 = $615.00 Example 1 Employee's weekly earnings are $1,103.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1103.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 1103.99) - 165.4435 = 218.4138 or $218.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($1010.21) and less than the SOP ($1,262) appropriate to employee with five children. Formula (3) applies. = (1010.21 × 0.0200) - ([1103.99 - 1010.21] × 0.0800) = 20.2042 - 7.5024 = 12.7018 or $13.00 (rounded to nearest dollar) Net weekly withholding amount $218.00 - $13.00 = $205.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 ÷ 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = ( a × x ) - b = (0.1900 × 555.99) - 67.4635 = 38.1746 or $38.00 (rounded to nearest dollar) Fortnightly withholding amount $38.00 × 2 = $76.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $76.00 - $63.00 = $13.00. Example 3 Employee's monthly earnings are $4,156.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $944 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,156.33 + 0.01) × 3 ÷ 13 = 959.1554 or $959 (ignore cents) x = 959.99 Weekly withholding amount (y) = ( a × x ) - b = (0.3477 × 959.99) - 165.4435 = 168.3450 or $168.00 (rounded to nearest dollar) Monthly withholding amount $168.00 × 13 ÷ 3 = $728.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $728.00 - $113.00 = $615.00 Calculating withholding amounts for payments made on a daily or casual basis The withholding amounts shown in the Tax table for daily and casual workers (NAT 1024) can be expressed in a mathematical form, using the formulas and coefficients provided. To work out withholding amounts using the formulas: 4. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 5. Calculate the weekly amount by applying the coefficients at: - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. 6. Round the result to the nearest dollar. 7. Divide this amount by five to convert it to the daily equivalent. 8. Round the daily withholding amount to the nearest dollar. 4. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 5. Calculate the weekly amount by applying the coefficients at: - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. 6. Round the result to the nearest dollar. 7. Divide this amount by five to convert it to the daily equivalent. 8. Round the daily withholding amount to the nearest dollar. - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. Where the employee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Tax table for seniors and pensioners (NAT 4466) Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided. The results obtained when using the coefficients in this schedule may differ slightly from the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Sample data Weekly withholding amounts Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 59 11.00 0.00 19.00 0.00 0.00 60 12.00 0.00 19.00 0.00 0.00 116 25.00 0.00 38.00 0.00 0.00 117 25.00 0.00 38.00 0.00 0.00 249 56.00 0.00 81.00 0.00 0.00 250 56.00 0.00 81.00 0.00 0.00 354 80.00 0.00 115.00 0.00 0.00 355 80.00 0.00 115.00 0.00 0.00 360 82.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 409 99.00 10.00 133.00 10.00 10.00 410 99.00 11.00 133.00 11.00 11.00 511 134.00 40.00 166.00 30.00 30.00 512 134.00 40.00 166.00 30.00 30.00 691 197.00 78.00 225.00 64.00 64.00 692 197.00 78.00 225.00 64.00 64.00 710 203.00 82.00 231.00 68.00 69.00 711 204.00 82.00 231.00 68.00 69.00 864 257.00 135.00 281.00 118.00 127.00 865 257.00 136.00 281.00 118.00 127.00 931 280.00 159.00 303.00 140.00 149.00 932 280.00 159.00 303.00 140.00 150.00 1281 401.00 280.00 416.00 255.00 267.00 1282 401.00 281.00 417.00 255.00 268.00 1322 415.00 294.00 430.00 268.00 281.00 1323 415.00 295.00 430.00 268.00 282.00 1672 551.00 415.00 543.00 382.00 398.00 1673 552.00 416.00 544.00 382.00 399.00 1844 619.00 482.00 607.00 445.00 464.00 1845 619.00 483.00 608.00 446.00 464.00 2119 726.00 590.00 709.00 547.00 568.00 2120 726.00 590.00 709.00 547.00 569.00 2490 870.00 734.00 846.00 684.00 709.00 2491 871.00 735.00 847.00 685.00 710.00 2652 934.00 797.00 906.00 744.00 771.00 2653 934.00 798.00 907.00 745.00 771.00 2736 966.00 830.00 937.00 775.00 803.00 2737 967.00 831.00 938.00 776.00 803.00 2898 1030.00 893.00 997.00 835.00 864.00 2899 1030.00 894.00 998.00 836.00 865.00 2913 1035.00 899.00 1003.00 841.00 870.00 2914 1036.00 900.00 1003.00 841.00 870.00 3110 1112.00 976.00 1076.00 914.00 945.00 3111 1113.00 976.00 1076.00 914.00 945.00 3460 1284.00 1113.00 1205.00 1043.00 1078.00 3461 1284.00 1113.00 1206.00 1044.00 1078.00 Fortnightly withholding amounts Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 118 22.00 0.00 38.00 0.00 0.00 120 24.00 0.00 38.00 0.00 0.00 232 50.00 0.00 76.00 0.00 0.00 234 50.00 0.00 76.00 0.00 0.00 498 112.00 0.00 162.00 0.00 0.00 500 112.00 0.00 162.00 0.00 0.00 708 160.00 0.00 230.00 0.00 0.00 710 160.00 0.00 230.00 0.00 0.00 720 164.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 818 198.00 20.00 266.00 20.00 20.00 820 198.00 22.00 266.00 22.00 22.00 1022 268.00 80.00 332.00 60.00 60.00 1024 268.00 80.00 332.00 60.00 60.00 1382 394.00 156.00 450.00 128.00 128.00 1384 394.00 156.00 450.00 128.00 128.00 1420 406.00 164.00 462.00 136.00 138.00 1422 408.00 164.00 462.00 136.00 138.00 1728 514.00 270.00 562.00 236.00 254.00 1730 514.00 272.00 562.00 236.00 254.00 1862 560.00 318.00 606.00 280.00 298.00 1864 560.00 318.00 606.00 280.00 300.00 2562 802.00 560.00 832.00 510.00 534.00 2564 802.00 562.00 834.00 510.00 536.00 2644 830.00 588.00 860.00 536.00 562.00 2646 830.00 590.00 860.00 536.00 564.00 3344 1102.00 830.00 1086.00 764.00 796.00 3346 1104.00 832.00 1088.00 764.00 798.00 3688 1238.00 964.00 1214.00 890.00 928.00 3690 1238.00 966.00 1216.00 892.00 928.00 4238 1452.00 1180.00 1418.00 1094.00 1136.00 4240 1452.00 1180.00 1418.00 1094.00 1138.00 4980 1740.00 1468.00 1692.00 1368.00 1418.00 4982 1742.00 1470.00 1694.00 1370.00 1420.00 5304 1868.00 1594.00 1812.00 1488.00 1542.00 5306 1868.00 1596.00 1814.00 1490.00 1542.00 5472 1932.00 1660.00 1874.00 1550.00 1606.00 5474 1934.00 1662.00 1876.00 1552.00 1606.00 5796 2060.00 1786.00 1994.00 1670.00 1728.00 5798 2060.00 1788.00 1996.00 1672.00 1730.00 5826 2070.00 1798.00 2006.00 1682.00 1740.00 5828 2072.00 1800.00 2006.00 1682.00 1740.00 6220 2224.00 1952.00 2152.00 1828.00 1890.00 6222 2226.00 1952.00 2152.00 1828.00 1890.00 6920 2568.00 2226.00 2410.00 2086.00 2156.00 6922 2568.00 2226.00 2412.00 2088.00 2156.00 Monthly withholding amounts Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 255.67 48.00 0.00 82.00 0.00 0.00 260.00 52.00 0.00 82.00 0.00 0.00 502.67 108.00 0.00 165.00 0.00 0.00 507.00 108.00 0.00 165.00 0.00 0.00 1079.00 243.00 0.00 351.00 0.00 0.00 1083.33 243.00 0.00 351.00 0.00 0.00 1534.00 347.00 0.00 498.00 0.00 0.00 1538.33 347.00 0.00 498.00 0.00 0.00 1560.00 355.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1772.33 429.00 43.00 576.00 43.00 43.00 1776.67 429.00 48.00 576.00 48.00 48.00 2214.33 581.00 173.00 719.00 130.00 130.00 2218.67 581.00 173.00 719.00 130.00 130.00 2994.33 854.00 338.00 975.00 277.00 277.00 2998.67 854.00 338.00 975.00 277.00 277.00 3076.67 880.00 355.00 1001.00 295.00 299.00 3081.00 884.00 355.00 1001.00 295.00 299.00 3744.00 1114.00 585.00 1218.00 511.00 550.00 3748.33 1114.00 589.00 1218.00 511.00 550.00 4034.33 1213.00 689.00 1313.00 607.00 646.00 4038.67 1213.00 689.00 1313.00 607.00 650.00 5551.00 1738.00 1213.00 1803.00 1105.00 1157.00 5555.33 1738.00 1218.00 1807.00 1105.00 1161.00 5728.67 1798.00 1274.00 1863.00 1161.00 1218.00 5733.00 1798.00 1278.00 1863.00 1161.00 1222.00 7245.33 2388.00 1798.00 2353.00 1655.00 1725.00 7249.67 2392.00 1803.00 2357.00 1655.00 1729.00 7990.67 2682.00 2089.00 2630.00 1928.00 2011.00 7995.00 2682.00 2093.00 2635.00 1933.00 2011.00 9182.33 3146.00 2557.00 3072.00 2370.00 2461.00 9186.67 3146.00 2557.00 3072.00 2370.00 2466.00 10790.00 3770.00 3181.00 3666.00 2964.00 3072.00 10794.33 3774.00 3185.00 3670.00 2968.00 3077.00 11492.00 4047.00 3454.00 3926.00 3224.00 3341.00 11496.33 4047.00 3458.00 3930.00 3228.00 3341.00 11856.00 4186.00 3597.00 4060.00 3358.00 3480.00 11860.33 4190.00 3601.00 4065.00 3363.00 3480.00 12558.00 4463.00 3870.00 4320.00 3618.00 3744.00 12562.33 4463.00 3874.00 4325.00 3623.00 3748.00 12623.00 4485.00 3896.00 4346.00 3644.00 3770.00 12627.33 4489.00 3900.00 4346.00 3644.00 3770.00 13476.67 4819.00 4229.00 4663.00 3961.00 4095.00 13481.00 4823.00 4229.00 4663.00 3961.00 4095.00 14993.33 5564.00 4823.00 5222.00 4520.00 4671.00 14997.67 5564.00 4823.00 5226.00 4524.00 4671.00 Sample data - Scale 2 Weekly Medicare levy adjustment Weekly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 409 0.00 0.00 0.00 0.00 0.00 0.00 410 0.00 0.00 0.00 0.00 0.00 0.00 460 5.00 5.00 5.00 5.00 5.00 5.00 461 5.00 5.00 5.00 5.00 5.00 5.00 511 10.00 10.00 10.00 10.00 10.00 10.00 512 10.00 10.00 10.00 10.00 10.00 10.00 537 11.00 11.00 11.00 11.00 11.00 11.00 538 11.00 11.00 11.00 11.00 11.00 11.00 563 11.00 11.00 11.00 11.00 11.00 11.00 564 11.00 11.00 11.00 11.00 11.00 11.00 589 12.00 12.00 12.00 12.00 12.00 12.00 590 12.00 12.00 12.00 12.00 12.00 12.00 615 12.00 12.00 12.00 12.00 12.00 12.00 616 12.00 12.00 12.00 12.00 12.00 12.00 641 13.00 13.00 13.00 13.00 13.00 13.00 642 13.00 13.00 13.00 13.00 13.00 13.00 667 13.00 13.00 13.00 13.00 13.00 13.00 668 13.00 13.00 13.00 13.00 13.00 13.00 693 14.00 14.00 14.00 14.00 14.00 14.00 694 14.00 14.00 14.00 14.00 14.00 14.00 719 12.00 14.00 14.00 14.00 14.00 14.00 720 12.00 14.00 14.00 14.00 14.00 14.00 745 10.00 15.00 15.00 15.00 15.00 15.00 746 9.00 15.00 15.00 15.00 15.00 15.00 771 7.00 14.00 15.00 15.00 15.00 15.00 772 7.00 14.00 15.00 15.00 15.00 15.00 797 5.00 12.00 16.00 16.00 16.00 16.00 798 5.00 12.00 16.00 16.00 16.00 16.00 823 3.00 10.00 16.00 16.00 16.00 16.00 824 3.00 10.00 16.00 16.00 16.00 16.00 849 1.00 8.00 14.00 17.00 17.00 17.00 850 1.00 8.00 14.00 17.00 17.00 17.00 875 0.00 6.00 12.00 18.00 18.00 18.00 876 0.00 5.00 12.00 18.00 18.00 18.00 901 0.00 3.00 10.00 16.00 18.00 18.00 902 0.00 3.00 10.00 16.00 18.00 18.00 927 0.00 1.00 8.00 14.00 19.00 19.00 928 0.00 1.00 8.00 14.00 19.00 19.00 953 0.00 0.00 6.00 12.00 18.00 19.00 954 0.00 0.00 6.00 12.00 18.00 19.00 979 0.00 0.00 4.00 10.00 16.00 20.00 980 0.00 0.00 3.00 10.00 16.00 20.00 1005 0.00 0.00 1.00 8.00 14.00 20.00 1006 0.00 0.00 1.00 8.00 14.00 20.00 1182 0.00 0.00 0.00 0.00 0.00 6.00 1183 0.00 0.00 0.00 0.00 0.00 6.00 1261 0.00 0.00 0.00 0.00 0.00 0.00 1262 0.00 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare levy adjustment Fortnightly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 818 0.00 0.00 0.00 0.00 0.00 0.00 820 0.00 0.00 0.00 0.00 0.00 0.00 920 10.00 10.00 10.00 10.00 10.00 10.00 922 10.00 10.00 10.00 10.00 10.00 10.00 1022 20.00 20.00 20.00 20.00 20.00 20.00 1024 20.00 20.00 20.00 20.00 20.00 20.00 1074 22.00 22.00 22.00 22.00 22.00 22.00 1076 22.00 22.00 22.00 22.00 22.00 22.00 1126 22.00 22.00 22.00 22.00 22.00 22.00 1128 22.00 22.00 22.00 22.00 22.00 22.00 1178 24.00 24.00 24.00 24.00 24.00 24.00 1180 24.00 24.00 24.00 24.00 24.00 24.00 1230 24.00 24.00 24.00 24.00 24.00 24.00 1232 24.00 24.00 24.00 24.00 24.00 24.00 1282 26.00 26.00 26.00 26.00 26.00 26.00 1284 26.00 26.00 26.00 26.00 26.00 26.00 1334 26.00 26.00 26.00 26.00 26.00 26.00 1336 26.00 26.00 26.00 26.00 26.00 26.00 1386 28.00 28.00 28.00 28.00 28.00 28.00 1388 28.00 28.00 28.00 28.00 28.00 28.00 1438 24.00 28.00 28.00 28.00 28.00 28.00 1440 24.00 28.00 28.00 28.00 28.00 28.00 1490 20.00 30.00 30.00 30.00 30.00 30.00 1492 18.00 30.00 30.00 30.00 30.00 30.00 1542 14.00 28.00 30.00 30.00 30.00 30.00 1544 14.00 28.00 30.00 30.00 30.00 30.00 1594 10.00 24.00 32.00 32.00 32.00 32.00 1596 10.00 24.00 32.00 32.00 32.00 32.00 1646 6.00 20.00 32.00 32.00 32.00 32.00 1648 6.00 20.00 32.00 32.00 32.00 32.00 1698 2.00 16.00 28.00 34.00 34.00 34.00 1700 2.00 16.00 28.00 34.00 34.00 34.00 1750 0.00 12.00 24.00 36.00 36.00 36.00 1752 0.00 10.00 24.00 36.00 36.00 36.00 1802 0.00 6.00 20.00 32.00 36.00 36.00 1804 0.00 6.00 20.00 32.00 36.00 36.00 1854 0.00 2.00 16.00 28.00 38.00 38.00 1856 0.00 2.00 16.00 28.00 38.00 38.00 1906 0.00 0.00 12.00 24.00 36.00 38.00 1908 0.00 0.00 12.00 24.00 36.00 38.00 1958 0.00 0.00 8.00 20.00 32.00 40.00 1960 0.00 0.00 6.00 20.00 32.00 40.00 2010 0.00 0.00 2.00 16.00 28.00 40.00 2012 0.00 0.00 2.00 16.00 28.00 40.00 2364 0.00 0.00 0.00 0.00 0.00 12.00 2366 0.00 0.00 0.00 0.00 0.00 12.00 2522 0.00 0.00 0.00 0.00 0.00 0.00 2524 0.00 0.00 0.00 0.00 0.00 0.00 Monthly Medicare levy adjustment Monthly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1772.33 0.00 0.00 0.00 0.00 0.00 0.00 1776.67 0.00 0.00 0.00 0.00 0.00 0.00 1993.33 22.00 22.00 22.00 22.00 22.00 22.00 1997.67 22.00 22.00 22.00 22.00 22.00 22.00 2214.33 43.00 43.00 43.00 43.00 43.00 43.00 2218.67 43.00 43.00 43.00 43.00 43.00 43.00 2327.00 48.00 48.00 48.00 48.00 48.00 48.00 2331.33 48.00 48.00 48.00 48.00 48.00 48.00 2439.67 48.00 48.00 48.00 48.00 48.00 48.00 2444.00 48.00 48.00 48.00 48.00 48.00 48.00 2552.33 52.00 52.00 52.00 52.00 52.00 52.00 2556.67 52.00 52.00 52.00 52.00 52.00 52.00 2665.00 52.00 52.00 52.00 52.00 52.00 52.00 2669.33 52.00 52.00 52.00 52.00 52.00 52.00 2777.67 56.00 56.00 56.00 56.00 56.00 56.00 2782.00 56.00 56.00 56.00 56.00 56.00 56.00 2890.33 56.00 56.00 56.00 56.00 56.00 56.00 2894.67 56.00 56.00 56.00 56.00 56.00 56.00 3003.00 61.00 61.00 61.00 61.00 61.00 61.00 3007.33 61.00 61.00 61.00 61.00 61.00 61.00 3115.67 52.00 61.00 61.00 61.00 61.00 61.00 3120.00 52.00 61.00 61.00 61.00 61.00 61.00 3228.33 43.00 65.00 65.00 65.00 65.00 65.00 3232.67 39.00 65.00 65.00 65.00 65.00 65.00 3341.00 30.00 61.00 65.00 65.00 65.00 65.00 3345.33 30.00 61.00 65.00 65.00 65.00 65.00 3453.67 22.00 52.00 69.00 69.00 69.00 69.00 3458.00 22.00 52.00 69.00 69.00 69.00 69.00 3566.33 13.00 43.00 69.00 69.00 69.00 69.00 3570.67 13.00 43.00 69.00 69.00 69.00 69.00 3679.00 4.00 35.00 61.00 74.00 74.00 74.00 3683.33 4.00 35.00 61.00 74.00 74.00 74.00 3791.67 0.00 26.00 52.00 78.00 78.00 78.00 3796.00 0.00 22.00 52.00 78.00 78.00 78.00 3904.33 0.00 13.00 43.00 69.00 78.00 78.00 3908.67 0.00 13.00 43.00 69.00 78.00 78.00 4017.00 0.00 4.00 35.00 61.00 82.00 82.00 4021.33 0.00 4.00 35.00 61.00 82.00 82.00 4129.67 0.00 0.00 26.00 52.00 78.00 82.00 4134.00 0.00 0.00 26.00 52.00 78.00 82.00 4242.33 0.00 0.00 17.00 43.00 69.00 87.00 4246.67 0.00 0.00 13.00 43.00 69.00 87.00 4355.00 0.00 0.00 4.00 35.00 61.00 87.00 4359.33 0.00 0.00 4.00 35.00 61.00 87.00 5122.00 0.00 0.00 0.00 0.00 0.00 26.00 5126.33 0.00 0.00 0.00 0.00 0.00 26.00 5464.33 0.00 0.00 0.00 0.00 0.00 0.00 5468.67 0.00 0.00 0.00 0.00 0.00 0.00 Sample data - Scale 6 Weekly Medicare half-levy adjustment Weekly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 691 0.00 0.00 0.00 0.00 0.00 692 0.00 0.00 0.00 0.00 0.00 777 4.00 4.00 4.00 4.00 4.00 778 4.00 4.00 4.00 4.00 4.00 864 9.00 9.00 9.00 9.00 9.00 865 3.00 6.00 9.00 9.00 9.00 880 3.00 6.00 9.00 9.00 9.00 881 3.00 6.00 9.00 9.00 9.00 896 2.00 5.00 8.00 9.00 9.00 897 2.00 5.00 8.00 9.00 9.00 912 1.00 4.00 8.00 9.00 9.00 913 1.00 4.00 8.00 9.00 9.00 928 1.00 4.00 7.00 9.00 9.00 929 1.00 4.00 7.00 9.00 9.00 944 0.00 3.00 6.00 9.00 9.00 945 0.00 3.00 6.00 9.00 9.00 960 0.00 3.00 6.00 9.00 10.00 961 0.00 2.00 6.00 9.00 10.00 976 0.00 2.00 5.00 8.00 10.00 977 0.00 2.00 5.00 8.00 10.00 992 0.00 1.00 4.00 8.00 10.00 993 0.00 1.00 4.00 8.00 10.00 1008 0.00 1.00 4.00 7.00 10.00 1009 0.00 1.00 4.00 7.00 10.00 1024 0.00 0.00 3.00 6.00 10.00 1025 0.00 0.00 3.00 6.00 9.00 1040 0.00 0.00 3.00 6.00 9.00 1041 0.00 0.00 2.00 6.00 9.00 1056 0.00 0.00 2.00 5.00 8.00 1057 0.00 0.00 2.00 5.00 8.00 1072 0.00 0.00 1.00 4.00 8.00 1073 0.00 0.00 1.00 4.00 8.00 1088 0.00 0.00 1.00 4.00 7.00 1089 0.00 0.00 1.00 4.00 7.00 1104 0.00 0.00 0.00 3.00 6.00 1105 0.00 0.00 0.00 3.00 6.00 1120 0.00 0.00 0.00 2.00 6.00 1121 0.00 0.00 0.00 2.00 6.00 1136 0.00 0.00 0.00 2.00 5.00 1137 0.00 0.00 0.00 2.00 5.00 1152 0.00 0.00 0.00 1.00 4.00 1153 0.00 0.00 0.00 1.00 4.00 1168 0.00 0.00 0.00 1.00 4.00 1169 0.00 0.00 0.00 1.00 4.00 1182 0.00 0.00 0.00 0.00 3.00 1183 0.00 0.00 0.00 0.00 3.00 1261 0.00 0.00 0.00 0.00 0.00 1262 0.00 0.00 0.00 0.00 0.00 Fortnightly Medicare half-levy adjustment Fortnightly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1382 0.00 0.00 0.00 0.00 0.00 1384 0.00 0.00 0.00 0.00 0.00 1554 8.00 8.00 8.00 8.00 8.00 1556 8.00 8.00 8.00 8.00 8.00 1728 18.00 18.00 18.00 18.00 18.00 1730 6.00 12.00 18.00 18.00 18.00 1760 6.00 12.00 18.00 18.00 18.00 1762 6.00 12.00 18.00 18.00 18.00 1792 4.00 10.00 16.00 18.00 18.00 1794 4.00 10.00 16.00 18.00 18.00 1824 2.00 8.00 16.00 18.00 18.00 1826 2.00 8.00 16.00 18.00 18.00 1856 2.00 8.00 14.00 18.00 18.00 1858 2.00 8.00 14.00 18.00 18.00 1888 0.00 6.00 12.00 18.00 18.00 1890 0.00 6.00 12.00 18.00 18.00 1920 0.00 6.00 12.00 18.00 20.00 1922 0.00 4.00 12.00 18.00 20.00 1952 0.00 4.00 10.00 16.00 20.00 1954 0.00 4.00 10.00 16.00 20.00 1984 0.00 2.00 8.00 16.00 20.00 1986 0.00 2.00 8.00 16.00 20.00 2016 0.00 2.00 8.00 14.00 20.00 2018 0.00 2.00 8.00 14.00 20.00 2048 0.00 0.00 6.00 12.00 20.00 2050 0.00 0.00 6.00 12.00 18.00 2080 0.00 0.00 6.00 12.00 18.00 2082 0.00 0.00 4.00 12.00 18.00 2112 0.00 0.00 4.00 10.00 16.00 2114 0.00 0.00 4.00 10.00 16.00 2144 0.00 0.00 2.00 8.00 16.00 2146 0.00 0.00 2.00 8.00 16.00 2176 0.00 0.00 2.00 8.00 14.00 2178 0.00 0.00 2.00 8.00 14.00 2208 0.00 0.00 0.00 6.00 12.00 2210 0.00 0.00 0.00 6.00 12.00 2240 0.00 0.00 0.00 4.00 12.00 2242 0.00 0.00 0.00 4.00 12.00 2272 0.00 0.00 0.00 4.00 10.00 2274 0.00 0.00 0.00 4.00 10.00 2304 0.00 0.00 0.00 2.00 8.00 2306 0.00 0.00 0.00 2.00 8.00 2336 0.00 0.00 0.00 2.00 8.00 2338 0.00 0.00 0.00 2.00 8.00 2364 0.00 0.00 0.00 0.00 6.00 2366 0.00 0.00 0.00 0.00 6.00 2522 0.00 0.00 0.00 0.00 0.00 2524 0.00 0.00 0.00 0.00 0.00 Monthly Medicare half-levy adjustment Monthly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 2994.33 0.00 0.00 0.00 0.00 0.00 2998.67 0.00 0.00 0.00 0.00 0.00 3367.00 17.00 17.00 17.00 17.00 17.00 3371.33 17.00 17.00 17.00 17.00 17.00 3744.00 39.00 39.00 39.00 39.00 39.00 3748.33 13.00 26.00 39.00 39.00 39.00 3813.33 13.00 26.00 39.00 39.00 39.00 3817.67 13.00 26.00 39.00 39.00 39.00 3882.67 9.00 22.00 35.00 39.00 39.00 3887.00 9.00 22.00 35.00 39.00 39.00 3952.00 4.00 17.00 35.00 39.00 39.00 3956.33 4.00 17.00 35.00 39.00 39.00 4021.33 4.00 17.00 30.00 39.00 39.00 4025.67 4.00 17.00 30.00 39.00 39.00 4090.67 0.00 13.00 26.00 39.00 39.00 4095.00 0.00 13.00 26.00 39.00 39.00 4160.00 0.00 13.00 26.00 39.00 43.00 4164.33 0.00 9.00 26.00 39.00 43.00 4229.33 0.00 9.00 22.00 35.00 43.00 4233.67 0.00 9.00 22.00 35.00 43.00 4298.67 0.00 4.00 17.00 35.00 43.00 4303.00 0.00 4.00 17.00 35.00 43.00 4368.00 0.00 4.00 17.00 30.00 43.00 4372.33 0.00 4.00 17.00 30.00 43.00 4437.33 0.00 0.00 13.00 26.00 43.00 4441.67 0.00 0.00 13.00 26.00 39.00 4506.67 0.00 0.00 13.00 26.00 39.00 4511.00 0.00 0.00 9.00 26.00 39.00 4576.00 0.00 0.00 9.00 22.00 35.00 4580.33 0.00 0.00 9.00 22.00 35.00 4645.33 0.00 0.00 4.00 17.00 35.00 4649.67 0.00 0.00 4.00 17.00 35.00 4714.67 0.00 0.00 4.00 17.00 30.00 4719.00 0.00 0.00 4.00 17.00 30.00 4784.00 0.00 0.00 0.00 13.00 26.00 4788.33 0.00 0.00 0.00 13.00 26.00 4853.33 0.00 0.00 0.00 9.00 26.00 4857.67 0.00 0.00 0.00 9.00 26.00 4922.67 0.00 0.00 0.00 9.00 22.00 4927.00 0.00 0.00 0.00 9.00 22.00 4992.00 0.00 0.00 0.00 4.00 17.00 4996.33 0.00 0.00 0.00 4.00 17.00 5061.33 0.00 0.00 0.00 4.00 17.00 5065.67 0.00 0.00 0.00 4.00 17.00 5122.00 0.00 0.00 0.00 0.00 13.00 5126.33 0.00 0.00 0.00 0.00 13.00 5464.33 0.00 0.00 0.00 0.00 0.00 5468.67 0.00 0.00 0.00 0.00 0.00 Other statements of formulas Statements of formulas for other classes of payees are also available. These include PAYG withholding: • Statement of formulas for calculating HELP, SSL, TSL and SFSS components (NAT 3539) • Tax table for individuals employed in the horticultural or shearing industry (NAT 1013) • Tax table for actors, variety artists and other entertainers (NAT 1023) • Tax table for seniors and pensioners (NAT 4466). • Statement of formulas for calculating HELP, SSL, TSL and SFSS components (NAT 3539) • Tax table for individuals employed in the horticultural or shearing industry (NAT 1013) • Tax table for actors, variety artists and other entertainers (NAT 1023) • Tax table for seniors and pensioners (NAT 4466). Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee, (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, use scale 3. • If they have not given you a valid TFN, use scale 4. • If they have given you a valid TFN, use scale 3. • If they have not given you a valid TFN, use scale 4. Foreign residents cannot claim tax offsets to reduce withholding. They may, in limited circumstances, be entitled to claim a zone or overseas forces offset in their income tax return. If your foreign resident employee has claimed a tax offset on the Tax file number declaration, you don't need to make any adjustments to the amount you withhold. Withholding declarations An employee may use a Withholding declaration (NAT 3093) to advise you of a tax offset they choose to claim through reduced withholding from you. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee has a HELP, SSL, TSL or Financial Supplement debt If your employee has a HELP, SSL, TSL or Financial Supplement debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Work it out To calculate additional withholding amounts for: • HELP, SSL or TSL debts, refer to either - HELP/SSL/TSL weekly tax table - HELP/SSL/TSL fortnightly tax table - HELP/SSL/TSL monthly tax table . • Financial Supplement debts, refer to either - SFSS weekly tax table . - SFSS fortnightly tax table - SFSS monthly tax table • Statement of formulas, refer to - Statement of formulas for calculating HELP, SSL, TSL and SFSS components • HELP, SSL or TSL debts, refer to either - HELP/SSL/TSL weekly tax table - HELP/SSL/TSL fortnightly tax table - HELP/SSL/TSL monthly tax table . • Financial Supplement debts, refer to either - SFSS weekly tax table . - SFSS fortnightly tax table - SFSS monthly tax table • Statement of formulas, refer to - Statement of formulas for calculating HELP, SSL, TSL and SFSS components - HELP/SSL/TSL weekly tax table - HELP/SSL/TSL fortnightly tax table - HELP/SSL/TSL monthly tax table . - SFSS weekly tax table . - SFSS fortnightly tax table - SFSS monthly tax table - Statement of formulas for calculating HELP, SSL, TSL and SFSS components Employees who are entitled to a reduction of Medicare levy or do not have to pay the Medicare levy because of low family income, will not have to make a compulsory HELP, SSL, TSL or Financial Supplement repayment for that year. The exemption from making a compulsory HELP, SSL, TSL or Financial Supplement repayment may be claimed on the Medicare levy variation declaration. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. Withholding from allowances Leave loading If you pay leave loading as a lump sum, use Tax table for back payments, commissions, bonuses and similar payments (NAT 3348) to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding. Holiday pay, long service leave and employment termination payments Employees who continue working for you You must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment. For more information, see Withholding from annual and long service leave for continuing employees Employees who stop working for you This schedule does not cover any lump sum payments made to an employee who stops working for you. If an employee has unused annual leave, leave loading or long service leave, refer to Tax table for unused leave payments on termination of employment (NAT 3351). Any other lump sum payments may be employment termination payments, refer to Tax table for employment termination payments (NAT 70980). Do not withhold any amount for HELP, SSL, TSL or Financial Supplement debts from lump sum termination payments. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. To work out the employee's annual tax offset entitlement into a weekly, fortnightly, monthly or quarterly, refer to Tax offsets. Do not allow for any tax offsets if any of the following apply: • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. Medicare levy adjustment To claim the Medicare levy adjustment available to some low income earners with dependants, your employee must lodge a Medicare levy variation declaration (NAT 0929) with their Tax file number declaration. Some employees may be liable for an increased rate of Medicare levy or the Medicare levy surcharge as a result of new income tests. They can lodge a Medicare levy variation declaration, requesting you to increase the amount to be withheld from their payments. Work it out Medicare levy adjustment For payments made on or after 1 October 2016 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. Use the Withholding look-up tool to quickly work out the amount to withhold . Using this table You should use this table if you make payments to employees who are actors, variety artists and other entertainers who receive payments for their performances. Do not use this table if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following: • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. For these types of payments the Commissioner has varied the rate of withholding to 20% of the payment. For more information refer to PAYG withholding - performing artists and promotional activities . Get it done You can download a printable version of the Tax table for actors, variety artists and other entertainers (NAT 1023, 489KB) in Portable Document Format (PDF). For all other relevant employees, refer to PAYG withholding Weekly tax table or Fortnightly tax table . Do not use this table for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding. For more information refer to Withholding from payments to foreign residents for entertainment or sports activities . Working out the withholding amount The tax table for actors, variety artists and other entertainers is only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the formulas to calculate withholding amounts. To work out the amount you need to withhold using the tax table, you must: 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 ÷ 52 ÷ 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). Using a formula The withholding amounts shown in this table can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and the coefficients outlined in table A and table B. This section should be read with Statement of formulas for calculating amounts to be withheld (NAT 1004). The formulas comprise linear equations of the form y = ax - b where: • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. Table A: Employee has claimed the tax-free threshold Weekly earnings (x) less than a b $443 0 0 $512 0.1520 67.4635 $641 0.2320 108.4923 $889 0.1680 67.4646 $1,602 0.2782 165.4435 $2,091 0.2760 161.9819 $4,326 0.3120 237.2704 $4,326 & over 0.3920 583.4242 Table B: Employee has not claimed the tax-free threshold Weekly earnings (x) less than a b $75 0.1520 0.1520 $451 0.1866 2.6045 $1,165 0.2782 44.0006 $1,653 0.2760 41.4841 $3,889 0.3120 101.0225 $3,889 & over 0.3920 412.1764 • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. To work out withholding amounts using the formulas, you must: 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. If you pay your employees daily rather than per performance, the amount to withhold (including reductions for tax offsets) should be worked out on a daily basis. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4435 = $113.0319. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Therefore, the amount to withhold from each performance is $57. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4435 = $113.0319. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Therefore, the amount to withhold from each performance is $57. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4435 = $113.0319. Round to the nearest dollar = $113. 3. $113 ÷ 2 = $56.50. Round to the nearest dollar = $57. Accounting software Software written in accordance with the formulas in this table should be tested for accuracy against the Withholding look-up tool . The results obtained when using the coefficients in this table may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If an employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration (NAT 3093). If your employee claims a tax offset, reduce the amount to be withheld from their earnings per performance by the value of the tax offset. The per performance value is the tax offset amount claimed divided by 52, divided by the number of performances per week. Round to the nearest dollar. Do not allow for any tax offsets if any of the following apply: • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. Withholding declarations An employee may use a Withholding declaration (NAT 3093) to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see Claiming tax offsets. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • if they have not given you a valid TFN, you need to withhold 47% for each $1 of earnings (ignoring any cents). • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign resident tax rates Weekly earnings $ Weekly rate 0 to 1,672 32.5 cents for each dollar of earnings 1,673 to 3,460 $543 plus 37 cents for each $1 of earnings over $1,672 3,461 and over $1,204 plus 47 cents for each $1 of earnings over $3,460 • if they have not given you a valid TFN, you need to withhold 47% for each $1 of earnings (ignoring any cents). • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign residents cannot claim tax offsets to reduce withholding. They may, in limited circumstances, be entitled to claim a zone or overseas forces offset in their income tax return. If your foreign resident employee has claimed a tax offset on the Tax file number declaration, you don't need to make any adjustments to the amount you withhold. For payments made on or after 1 October 2016 Withholding limit There is a withholding limit of 49% on tax withheld from any additional payments calculated using an annualised method. Applying this withholding limit may result in withholding not being sufficient to cover some employees' end of year tax liability. In these situations, an employee can ask their employer to increase their withholding for the remainder of the financial year. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953. It applies to certain withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 paid as a lump sum. Using this table Use this table if you make a payment of salary or wages which is: • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. Other payments you should use this tax table for These payments include back payments of: • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. Back payments (including lump sums in arrears) A back payment is a payment that was meant to have been made in a prior period. For example: • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. A back payment is distinct from a bonus, which is a payment made for recognition of performance including past performance. A bonus (or similar payment) can only be considered a back payment if you paid the bonus later than the time that it should have been paid. If you normally process payments in a pay period later than the work is performed, for example, overtime payments paid with a time lag of one pay period, they are not considered back payments. These payments are treated as part of the normal pay cycle when paid and withholding is calculated on total earnings for that period. An overtime payment is only considered a back payment if it was meant to have been made in a prior pay period. Commissions Commissions are typically payments made as recognition of performance or service, and may be calculated as a percentage of the proceeds from a particular transaction or series of transactions. Bonuses and similar payments A bonus is usually made to an employee in recognition of performance or services, and may be calculated as a percentage of the proceeds from a particular business transaction. These payments may not necessarily be related to a particular period of work. A payment will be treated as similar to a bonus if it is an amount of a one-off nature that does not relate to work performed in a particular period. Examples include: • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. Leave loading Payment of leave loading can also be regarded as a payment similar to a bonus, if it is made as a lump sum and not on a pro rata basis as leave is taken. If you pay leave loading on a pro rata basis, add it to earnings for the period to calculate withholding using the standard tax tables. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for Individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Terms we use Additional payments Additional payments include back payments (including lump sum payments in arrears), commissions, bonuses and similar payments. Normal earnings Normal earnings are gross taxable earnings and include all salary and wage income, taxable allowances, and overtime earnings for the current financial year. This includes any back payments previously made using Method B(i). At the start of a financial year, an employee's normal earnings can be based on the last full pay period worked in the previous financial year. If an employee's pay fluctuates significantly, you can use an average of gross taxable earnings for the current financial year (or, if applicable, the previous financial year). If an employee has no current or past normal earnings (for example, the employee is newly employed), you can include expected future earnings in your calculations. This can be based on the employee's contracted or expected salary for the financial year. For the purposes of this table, normal earnings do not include employment termination payments or unused leave payments made on termination of employment. Average total earnings Average total earnings are the sum of all normal earnings paid in the current financial year, including current pay, plus any current year back payments if Method B(i) is used to calculate withholding. Then divide the total earnings by the number of pay periods to date (including the current pay period). Pay periods per financial year Pay periods per financial year refers to a total of 52 pay periods if paid weekly, 26 pay periods if paid fortnightly or 12 pay periods if paid monthly. No adjustments are required for a 53 week / 27 fortnight year. Withholding limit If your employee has a Higher Education Loan Program (HELP), Student Start-up Loan (SSL), Trade Support Loan (TSL) or Financial Supplement debt, see HELP, SSL, TSL, SFSS and additional payments. If you use Method A or Method B(ii), the amount of tax to be withheld from an additional payment is limited to a maximum of 49% of the additional payment. If the withholding amount calculated (including a HELP, SSL, TSL or Financial Supplement component) using Method A or Method B(ii) exceeds 49% of the additional payment being made, then the amount is reduced to be equal to 49% of that payment. The withholding limit applies to the additional payment only and not to normal earnings for the current pay period. For some employees, the withholding limit may result in their withholding amounts not being sufficient to cover their end-of-year tax liability, as their total earnings for the financial year may exceed the HELP, SSL, TSL or Financial Supplement repayment threshold or attract a higher rate of tax. Under these circumstances, your employee can arrange an upwards variation by entering into an agreement with you to vary the rate or amount of withholding. For more information about withholding variations, refer to: • For employers: PAYG withholding variations for payers • For employees: PAYG withholding - varying your PAYG withholding . • For employers: PAYG withholding variations for payers • For employees: PAYG withholding - varying your PAYG withholding . For more information about HELP, SSL, TSL and Financial Supplement repayment thresholds, see HELP, SSL, TSL and SFSS repayment thresholds and rates . Working out the withholding amount To work out the amount you need to withhold from an additional payment, you must use either Method A or Method B. Using Method B is more complex but produces a withholding amount that more closely approximates the actual tax payable. Calculations made using either method are acceptable to work out the withholding amount. If your calculation using either method results in a negative amount, you treat the result as nil. Using Method A Use this method for any additional payments made regardless of the financial year the additional payment applies to. This includes all back payments, commissions, bonuses or similar payments. This method calculates withholding by apportioning additional payments made in the current pay period over the number of pay periods in a financial year, and applying that average amount to the gross earnings in the current pay period. If you are paying a commission, bonus or similar payment for a defined period of less than 12 months, you can choose to calculate withholding by using the number of pay periods the payment relates to at step 3. For example, if a commission relates to four weeks and the employee is paid weekly, you divide the commission by four pay periods at step 3, rather than 52 pay periods. Step Instruction 1 Work out your employee's gross earnings excluding any additional payments for the current pay period. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings in step 1. 3 Add any additional payments to be made in the current pay period together and divide the total by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the gross earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount at step 6 by the number of pay periods used in step 3. 8 Multiply the additional payment being made in the current pay period by 49%. 9 Use the lesser amount of step 7 and step 8 for the withholding on the additional payment. Ignore any cents. 10 Work out the total PAYG withholding for the current pay period by adding the withholding on the additional payment (step 9) to the withholding on the gross earnings (step 2). Using Method B Use Method B(i) for any back payments applied to specific periods in the current financial year. Use Method B(ii) for either: • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. If you are making back payments applying to current and previous financial years, apportion the back payment between those years and then use the applicable method for each component to calculate withholding. If you are making multiple additional payments: • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, that is, you made an additional payment to the employee in a previous pay period, do not recalculate the withholding for the additional payment previously made. • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, that is, you made an additional payment to the employee in a previous pay period, do not recalculate the withholding for the additional payment previously made. B(i) Back payments applied to specific periods in the current financial year This method recalculates withholding for each pay period the back payment applies. Step Instruction 1 Work out how much of the back payment applied to each earlier pay period in the current financial year. 2 For the first affected pay period, add the back payment relevant to that period to the normal earnings 1 previously paid to get total earnings for that period. 3 Use the relevant tax table to find the amount to be withheld from the total earnings for that period. 4 Subtract the amount previously withheld for the period from the amount at step 3. 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the back payment. 6 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 7 Work out the total PAYG withholding for the current pay period by adding the withholding on the back payment (step 5) to the withholding on the gross earnings (step 6). | 1 See Terms we use for the definition of normal earnings.: B(ii) Additional payments applied over the whole financial year This method calculates withholding by averaging all additional payments made in the current financial year over the number of pay periods in a financial year, and applying that to the average total earnings to date. Step Instruction 1 Calculate the average total earnings 2 paid to your employee over the current financial year to date. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from the average total earnings in step 1. 3 Add all additional payments made in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the average total earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount in step 6 by the number of pay periods used in step 3. 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7. 9 Multiply the additional payment being made in the current pay period by 49%. 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. 11 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). | 2 See Terms we use for the definition of average total earnings.: Commissions, bonuses or similar payments If a commission, bonus or similar payment relates to work your employee performed for more than one pay period (or for an undefined period), you calculate withholding by applying either Method A or Method B(ii). Do not use this tax table for payments for a single pay period. If the commission, bonus or similar payment relates to work your employee performed in a single pay period (for example, a week, a fortnight or a month) the amount is added to all their other earnings for the current period. Withholding is then calculated using the standard PAYG withholding tax tables. HELP, TSL, SFSS and additional payments If your employee has advised you they have a Higher Education Loan Program (HELP), Trade Support Loan (TSL) or Financial Supplement debt on their Tax file number declaration (NAT 3092) or Withholding declaration (NAT 3093), you must also withhold from the additional payment using the relevant HELP/TSL or SFSS tax tables. You calculate the amounts you need to withhold from additional payments for HELP, TSL and SFSS by using the same method you used to calculate the PAYG withholding amount from the additional payment. For example, if you calculate the amount to be withheld from the additional payment using Method A, use the same method to calculate the amounts to be withheld for HELP, TSL and SFSS purposes. How do you calculate withholding on the additional payment if it is calculated separately to the HELP, TSL and SFSS components? If you calculate withholding separately, you need to make sure that the withholding limit in Method A and Method B(ii) applies to the combined total calculated for the additional payment and the HELP, TSL and SFSS components. For example, at step 9 in Method A you must combine the amounts from the two separate calculations used for step 7 before comparing it to the amount calculated at step 8. Get it done You can use the following schedule that combine PAYG withholding with HELP, TSL and SFSS instead of repeating the calculation separately for each component: • Schedule 8 - Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539). • Schedule 8 - Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539). The results obtained when using the coefficients in the above schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. Either calculation is acceptable. Copies of all the tax tables are available on our website, refer to Tax tables . Variations If your employee has a withholding variation in place for the current financial year, you use one of the following to work out the amount of withholding from additional payments: • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. If your employee had a withholding variation in place at the time the additional payment accrued but the withholding variation is no longer in effect when the additional payment is made, it does not apply when working out the amount to withhold. Find out more If you need help to determine whether to use a withholding variation to work out the amount to withhold from an additional payment, phone us on 1300 360 221. Leave without pay For the purposes of this table, any periods where your employee has taken leave without pay do not affect the calculations outlined in each of the methods. For example, for Method A and Method B(ii), you are still required at step 3 to apportion all additional payments made by the total number of pay periods in a financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Superannuation income streams To work out the amount you need to withhold from the taxable component of back payments of super income streams (pensions and annuities), including lump sum payments in arrears, use either Method A or B. Payment summaries You must record back payments on your employee's payment summary. What payment summary you use depends on whether the back payments relate to a superannuation income stream or previous period of assessable foreign service. Use: • PAYG payment summary - individual non-business (NAT 0046) for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream (NAT 70987) for super income stream payments • PAYG payment summary - foreign employment (NAT 73297) for payments related to a previous period of assessable foreign service. • PAYG payment summary - individual non-business (NAT 0046) for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream (NAT 70987) for super income stream payments • PAYG payment summary - foreign employment (NAT 73297) for payments related to a previous period of assessable foreign service. Find out more For more information about payment summaries, refer to PAYG payment summaries and guidelines . Completing the individual non-business payment summary For payments accrued in the current financial year include the total: • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. Salary and wage income accrued before the current financial year For each payment accrued in a prior financial year, but not more than 12 months before the date of payment include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Other amounts accrued before the current financial year 3 For each payment accrued in a prior financial year of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued in a prior financial year of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Employee letter You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. Completing the superannuation income stream payment summary For payments accrued in the current financial year, include: • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' For payments accrued prior to the current financial year, include: • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' Payee letter You must also provide your payee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. Completing the foreign employment payment summary For salary and wage payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued in a prior financial year, but not more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. Employee letter You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. | 3 Refer to Other payments you should use this tax table for: Examples Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $356 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $362 6 Subtract the amount at step 2 from the amount at step 5. = $362 - $356 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $90 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $91 6 Subtract the amount at step 2 from the amount at step 5. = $91 - $90 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) Step Instructions Result 8 Multiply the additional payment being made in the current pay period by 49%. = $900 × 49% $441 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $356 • HELP withholding on gross earnings in the current pay period = $90 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $810 ($356 + $90 + $312 + $52). Example 1 uses both: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $217 4 Subtract the amount previously withheld for the period from the amount at step 3. = $217 - $183 $34 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $34. $272 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $217 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $217 + $272 $489 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. HELP component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $44 4 Subtract the amount previously withheld for the period from the amount at step 3. = $44 - $0 $44 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $44. $352 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $44 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $44 + $352 $396 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $44 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $352 The total PAYG withholding is $885 ($217 + $44 + $272 + $352). Example 2 uses: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2013, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 11 November 2015. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 / 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $296 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 / 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $328 6 Subtract the amount at step 2 from the amount at step 5. = $328 - $296 $32 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $296 10 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 8) to the withholding on the gross earnings (step 9). = $832 + $296 $1,128 Example 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2015, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,800 to $5,600. His employer agreed that the increase would be backdated to 1 August 2014 and paid at the end of September 2015. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to August 2015) = $1,600 • a prior financial year (11 pay periods from 1 August 2014 to 30 June 2015) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,231 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,231 - $953 $278 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $278. $556 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). As Pablo has an accumulated Financial Supplement debt, his employer will need to calculate a withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $169 4 Subtract the amount previously withheld for the period from the amount at step 3. = $169 - $95 $74 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $74. $148 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). Method B(ii) - PAYG withholding component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,231 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,482 6 Subtract the amount at step 2 from the amount at step 5. = $1,482 - $1,231 $251 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $251 × 12 $3,012 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,012 - $0 $3,012 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $169 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $191 6 Subtract the amount at step 2 from the amount at step 5. = $191 - $169 $22 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $22 × 12 $264 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $264 - $0 $264 Withholding limit (including SFSS component) Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 49% $4,312 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. $3,276 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 Total PAYG withholding is $5,380 ($1,231 + $169 + $556 + $148 + $3,012 + $264). Example 4 uses both: • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $356 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $362 6 Subtract the amount at step 2 from the amount at step 5. = $362 - $356 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $90 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $91 6 Subtract the amount at step 2 from the amount at step 5. = $91 - $90 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) Step Instructions Result 8 Multiply the additional payment being made in the current pay period by 49%. = $900 × 49% $441 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $356 • HELP withholding on gross earnings in the current pay period = $90 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $810 ($356 + $90 + $312 + $52). Example 1 uses both: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. • PAYG withholding on gross earnings in the current pay period = $356 • HELP withholding on gross earnings in the current pay period = $90 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $217 4 Subtract the amount previously withheld for the period from the amount at step 3. = $217 - $183 $34 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $34. $272 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $217 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $217 + $272 $489 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. HELP component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $44 4 Subtract the amount previously withheld for the period from the amount at step 3. = $44 - $0 $44 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $44. $352 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $44 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $44 + $352 $396 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $44 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $352 The total PAYG withholding is $885 ($217 + $44 + $272 + $352). Example 2 uses: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $44 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $352 • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2013, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 11 November 2015. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 / 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $296 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 / 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $328 6 Subtract the amount at step 2 from the amount at step 5. = $328 - $296 $32 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $296 10 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 8) to the withholding on the gross earnings (step 9). = $832 + $296 $1,128 Example 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2015, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,800 to $5,600. His employer agreed that the increase would be backdated to 1 August 2014 and paid at the end of September 2015. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to August 2015) = $1,600 • a prior financial year (11 pay periods from 1 August 2014 to 30 June 2015) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,231 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,231 - $953 $278 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $278. $556 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). As Pablo has an accumulated Financial Supplement debt, his employer will need to calculate a withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $169 4 Subtract the amount previously withheld for the period from the amount at step 3. = $169 - $95 $74 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $74. $148 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). Method B(ii) - PAYG withholding component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,231 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,482 6 Subtract the amount at step 2 from the amount at step 5. = $1,482 - $1,231 $251 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $251 × 12 $3,012 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,012 - $0 $3,012 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $169 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $191 6 Subtract the amount at step 2 from the amount at step 5. = $191 - $169 $22 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $22 × 12 $264 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $264 - $0 $264 Withholding limit (including SFSS component) Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 49% $4,312 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. $3,276 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 Total PAYG withholding is $5,380 ($1,231 + $169 + $556 + $148 + $3,012 + $264). Example 4 uses both: • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. • the current financial year (2 pay periods from 1 July to August 2015) = $1,600 • a prior financial year (11 pay periods from 1 August 2014 to 30 June 2015) = $8,800. = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. For payments made on or after 1 October 2016 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(b) of Schedule 1 to the TAA. Using this table You should use this table if you pay an annuity that was purchased with non-superannuation money, for example, an initial capital investment of personal cash. For annuities purchased using money rolled over from a super fund or super income stream payments, refer to Tax table for superannuation income streams . Working out the withholding amount To work out the withholding amount for an annuity payment purchased with non-superannuation money, you must: 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible 27H amount / Number of instalments] 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible 27H amount / Number of instalments] In this formula: • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. - Where the annuity is held in only one person's name, the following formula is used: • (Undeducted purchase price of the annuity - Residual capital value) / Term of annuity or life expectation factor • The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. • deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936. - Where the annuity is held in only one person's name, the following formula is used: • (Undeducted purchase price of the annuity - Residual capital value) / Term of annuity or life expectation factor • The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • number of instalments is the number of instalments of the annuity payable in the income year. - Where the annuity is held in only one person's name, the following formula is used: • (Undeducted purchase price of the annuity - Residual capital value) / Term of annuity or life expectation factor • The undeducted purchase price is generally the amount of the initial capital investment. - Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received. • (Undeducted purchase price of the annuity - Residual capital value) / Term of annuity or life expectation factor • The undeducted purchase price is generally the amount of the initial capital investment. The recipient of the annuity may request the ATO to calculate the deductible amount of their annuity using Request for determination of the deductible amount of UPP of an Australian pension or annuity . 2. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. 2. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If your payee gives you a Withholding declaration indicating that they want to claim a SAPTO entitlement through PAYG withholding, use the Tax table for seniors and pensioners to work out the amount to withhold from the income amount calculated in step 1. Examples These examples use the PAYG withholding tax tables that apply from 1 October 2016. Example 1 Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2016-17 income year is $5,200. 1. The amount income to withhold from: Annuity payment - [Deductible amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO so the payer will use the Weekly tax table (NAT 1005) to work out how much to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount to be withheld is $148. Example 2 Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2017. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid from 7 July 2017. Kenneth's deductible amount for a whole income year is $2,400 and for the part of the current income year that he is to receive an annuity; his deductible amount is $1,000. For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold from: 2. Annuity payment - [Deductible amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount to be withheld is $8. Example 1 Barbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2016-17 income year is $5,200. 1. The amount income to withhold from: Annuity payment - [Deductible amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO so the payer will use the Weekly tax table (NAT 1005) to work out how much to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount to be withheld is $148. 1. The amount income to withhold from: Annuity payment - [Deductible amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara is not eligible for SAPTO so the payer will use the Weekly tax table (NAT 1005) to work out how much to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount to be withheld is $148. Example 2 Kenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2017. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid from 7 July 2017. Kenneth's deductible amount for a whole income year is $2,400 and for the part of the current income year that he is to receive an annuity; his deductible amount is $1,000. For the current income year, Kenneth will receive ten annuity instalments. 1. The amount of income to withhold from: 2. Annuity payment - [Deductible amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount to be withheld is $8. 1. The amount of income to withhold from: 2. Annuity payment - [Deductible amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth is not eligible for SAPTO so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount to be withheld is $8. Rounding of withholding amounts Withholding amounts calculated using the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Payment summaries You must issue a PAYG payment summary - individual non-business to the payee by 14 July following the end of the financial year in which you made payments to them. However, if your payee requests a payment summary from you during the financial year, you must provide it within 14 days of receiving their request. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident payee and 47% from any payment you make to a foreign resident payee (ignoring any cents), if it is an annuity payment that is not a superannuation income stream and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 49% for any annuity payment you make to a resident payee and 47% for any annuity payment you make to a foreign resident payee (ignoring any cents) unless we tell you not to. When a TFN has not been provided do not allow for tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. For payments made on or after 1 October 2016 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-90 of Schedule 1 to the TAA. Using this table You should use this table if you pay an amount to an employee for unused leave on the termination of their employment or office. Unused leave payments on termination of employment or office include: • annual leave • holiday pay • leave loading • leave bonuses • long service leave. • annual leave • holiday pay • leave loading • leave bonuses • long service leave. Before calculating the amount to be withheld, you must work out if the payments are being made as a result of a genuine redundancy, invalidity or an early retirement scheme. For more information, refer to Withholding from unused leave payments on termination of employment . Working out the withholding amount When a TFN is provided The amount to withhold is calculated using the table below. If the post-17 August 1993 lump sum payment from normal termination is less than $300, you must withhold the lesser of the following: • the amount worked out using the table below • 32% of the payment. Payment type Reason Accrual dates Withholding rates Payment summary label Long service leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 32% A Annual leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A Annual leave loading Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A • the amount worked out using the table below • 32% of the payment. Rounding of withholding amounts Withholding amounts calculated by applying this table are rounded to the nearest dollar. Results ending in 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Marginal rate calculation To work out the marginal rate, you must: 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Normal gross earnings Normal gross earnings are all payments, except those relating to termination payments, received in the last full pay period of employment. This includes taxable allowances, overtime and bonuses. Therefore, your employee's normal gross earnings should be taken to be the earnings relating to the last full pay period worked. Where your employee's pay fluctuates significantly over a number of pay periods, we will accept an average of gross taxable earnings for the financial year to date over the number of pays received. Example The following example uses the Weekly tax table (NAT 1005) effective from 1 October 2016. Beth retires on 31 December 2016. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $800. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($800) $113 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50/52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($800 + $212) $1,012 5 Work out the amount to be withheld from the amount at step 4 ($1,012) $187 6 Subtract the amount at step 1 from the amount at step 5 ($187 - $113) $74 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($74 x 52) $3,848 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,312 ($2,464 + $3,848). See Rounding of withholding amounts. The total amount to be withheld is then $6,425 ($113 withholding from normal earnings plus $6,312 withholding from long service leave). Example The following example uses the Weekly tax table (NAT 1005) effective from 1 October 2016. Beth retires on 31 December 2016. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $800. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($800) $113 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50/52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($800 + $212) $1,012 5 Work out the amount to be withheld from the amount at step 4 ($1,012) $187 6 Subtract the amount at step 1 from the amount at step 5 ($187 - $113) $74 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($74 x 52) $3,848 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,312 ($2,464 + $3,848). See Rounding of withholding amounts. The total amount to be withheld is then $6,425 ($113 withholding from normal earnings plus $6,312 withholding from long service leave). When a TFN has not been provided If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 49% from the payment. If your employee is a foreign resident who has not provided you with their TFN, you must withhold 47% from the payment. If your employee believes that for their circumstances the amount you withhold will be too much, they may apply for a variation to reduce the amount of withholding. For more information refer to PAYG withholding - varying your PAYG withholding Tax file number declaration Any Tax file number declaration (NAT 3092) your employee provides while they were working for you will only be effective: • for the period that they were working for you • 12 months after you make the last payment. • for the period that they were working for you • 12 months after you make the last payment. The coefficients in this schedule should be used together with the Statement of formulas for calculating amounts to be withheld . For payments made from 1 October 2016 to 30 June 2017 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA. Using this schedule You should use this schedule if you develop your own payroll software package. Formulas and coefficients are used for calculating weekly withholding amounts for employees who have a: • Higher Education Loan Program (HELP) debt • Student Start-up Loan (SSL) debt • Trade Support Loan (TSL) debt • Financial Supplement (FS) debt. • Higher Education Loan Program (HELP) debt • Student Start-up Loan (SSL) debt • Trade Support Loan (TSL) debt • Financial Supplement (FS) debt. See also: • Our Tax withheld calculator can help you work out the correct amount of tax to withhold from payments to most employees. • You can download a printable version of Statement of formulas for calculating HELP, SSL, TSL and SFSS components (PDF, 733KB) . • Our Tax withheld calculator can help you work out the correct amount of tax to withhold from payments to most employees. • You can download a printable version of Statement of formulas for calculating HELP, SSL, TSL and SFSS components (PDF, 733KB) . Using a formula The withholding amounts for employees who have a HELP/SSL/TSL or Financial Supplement debt can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and component rates outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the weekly HELP/SSL/TSL or SFSS component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. • y is the weekly HELP/SSL/TSL or SFSS component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. HELP/SSL/TSL component rates Tax-free threshold claimed or foreign resident Weekly earnings - x $ Component rate - a % 0 - 1,054.99 - 1,055.00 - 1,174.99 4.0 1,175.00 - 1,294.99 4.5 1,295.00 - 1,362.99 5.0 1,363.00 - 1,464.99 5.5 1,465.00 - 1,586.99 6.0 1,587.00 - 1,670.99 6.5 1,671.00 - 1,838.99 7.0 1,839.00 - 1,958.99 7.5 1,959.00 and over 8.0 No tax-free threshold claimed Weekly earnings - x $ Component rate - a % 0 - 704.99 - 705.00 - 824.99 4.0 825.00 - 944.99 4.5 945.00 - 1,012.99 5.0 1,013.00 - 1,114.99 5.5 1,115.00 - 1,236.99 6.0 1,237.00 - 1,320.99 6.5 1,321.00 - 1,488.99 7.0 1,489.00 - 1,608.99 7.5 1,609.00 and over 8.0 SFSS component rates Tax-free threshold claimed or foreign resident Weekly earnings - x $ Component rate - a % 0 - 1,054.99 - 1,055.00 - 1,294.99 2.0 1,295.00 - 1,838.99 3.0 1,839.00 and over 4.0 No tax-free threshold claimed Weekly earnings - x $ Component rate - a % 0 - 704.99 - 705.00 - 944.99 2.0 945.00 - 1,488.99 3.0 1,489.00 and over 4.0 Calculating fortnightly, monthly or quarterly withholding amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. When to work out the HELP/SSL/TSL component You will need to calculate the HELP/SSL/TSL component when your employee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question 'Do you have a Higher Education Loan Program (HELP), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,055 or more if paid weekly - $2,110 or more if paid fortnightly - $4,571.67 or more if paid monthly - $13,715 or more if paid quarterly. • answered yes to the question 'Do you have a Higher Education Loan Program (HELP), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,055 or more if paid weekly - $2,110 or more if paid fortnightly - $4,571.67 or more if paid monthly - $13,715 or more if paid quarterly. - $1,055 or more if paid weekly - $2,110 or more if paid fortnightly - $4,571.67 or more if paid monthly - $13,715 or more if paid quarterly. If your employee has not claimed the tax-free threshold, the HELP/SSL/TSL component is calculated on earnings of: • $705 or more if paid weekly • $1,410 or more if paid fortnightly • $3,055 or more if paid monthly • $9,165 or more if paid quarterly. • $705 or more if paid weekly • $1,410 or more if paid fortnightly • $3,055 or more if paid monthly • $9,165 or more if paid quarterly. You must withhold the HELP/SSL/TSL component from all your employee's earnings, including taxable allowances, bonuses and commissions. Examples 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. HELP/SSL/TSL component = $1,095.99 × 4% = $44.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 divided by two, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,177.99 × 4.5% = $53.00 rounded to the nearest dollar. Fortnightly HELP/SSL/TSL component = $106.00 ($53.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3/13, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,266.99 × 4.5% = $57.00 rounded to the nearest dollar. Monthly HELP/SSL/TSL component = $247.00 ($57.00 × 13/3, rounded to the nearest dollar). 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. HELP/SSL/TSL component = $1,095.99 × 4% = $44.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 divided by two, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,177.99 × 4.5% = $53.00 rounded to the nearest dollar. Fortnightly HELP/SSL/TSL component = $106.00 ($53.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3/13, ignoring cents and adding 99 cents). Weekly HELP/SSL/TSL component = $1,266.99 × 4.5% = $57.00 rounded to the nearest dollar. Monthly HELP/SSL/TSL component = $247.00 ($57.00 × 13/3, rounded to the nearest dollar). When to work out the SFSS component You will need to calculate the SFSS component when your employee has given you a Tax file number declaration or Withholding declaration and has: • answered yes to the question 'Do you have a Financial Supplement debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,055 or more if paid weekly - $2,110 or more if paid fortnightly - $4,571.67 or more if paid monthly - $13,715 or more if paid quarterly. • answered yes to the question 'Do you have a Financial Supplement debt?' • not completed a Medicare levy variation declaration claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,055 or more if paid weekly - $2,110 or more if paid fortnightly - $4,571.67 or more if paid monthly - $13,715 or more if paid quarterly. - $1,055 or more if paid weekly - $2,110 or more if paid fortnightly - $4,571.67 or more if paid monthly - $13,715 or more if paid quarterly. If your employee has not claimed the tax-free threshold, the SFSS component is calculated on earnings of: • $705 or more if paid weekly • $1,410 or more if paid fortnightly • $3,055 or more if paid monthly • $9,165 or more if paid quarterly. • $705 or more if paid weekly • $1,410 or more if paid fortnightly • $3,055 or more if paid monthly • $9,165 or more if paid quarterly. You must withhold the SFSS component from all your employee's earnings, including taxable allowances, bonuses and commissions. Examples 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,238.24. SFSS component = $1,238.99 × 2% = $25.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,311.59. Weekly equivalent of $2,311.59 = $1,155.99 ($2,311.59 divided by two, ignoring cents and adding 99 cents). Weekly SFSS component = $1,155.99 × 2% = $23.00 rounded to the nearest dollar. Fortnightly SFSS component = $46.00 ($23.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,689.21. Weekly equivalent of $5,689.21 = $1,312.99 ($5,689.21 × 3/13, ignoring cents and adding 99 cents). Weekly SFSS component = $1,312.99 × 3% = $39.00 rounded to the nearest dollar. Monthly SFSS component = $169.00 ($39.00 × 13/3, rounded to the nearest dollar). 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,238.24. SFSS component = $1,238.99 × 2% = $25.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,311.59. Weekly equivalent of $2,311.59 = $1,155.99 ($2,311.59 divided by two, ignoring cents and adding 99 cents). Weekly SFSS component = $1,155.99 × 2% = $23.00 rounded to the nearest dollar. Fortnightly SFSS component = $46.00 ($23.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,689.21. Weekly equivalent of $5,689.21 = $1,312.99 ($5,689.21 × 3/13, ignoring cents and adding 99 cents). Weekly SFSS component = $1,312.99 × 3% = $39.00 rounded to the nearest dollar. Monthly SFSS component = $169.00 ($39.00 × 13/3, rounded to the nearest dollar). Note: Do not withhold any amount for HELP/SSL/TSL or Financial Supplement debts from lump sum termination payments. Rounding of withholding amounts to the nearest dollar Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Coefficients to work out the weekly amounts to withhold including the HELP/SSL/TSL component Your employee's total withholding, including the HELP/SSL/TSL component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/SSL/TSL debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/SSL/TSL component and one will not - for example, name one 'scale 2' and the other 'scale 22'. The HELP/SSL/TSL component does not apply if the employee has not provided a tax file number (TFN). For scales without the HELP/SSL/TSL component, refer to Statement of formulas for calculating amounts to be withheld . Where tax-free threshold not claimed in Tax file number declaration - Scale 1 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 60 0.1900 0.1900 361 0.2332 2.6045 705 0.3477 44.0006 825 0.3877 44.0006 932 0.3927 44.0006 945 0.3900 41.4841 1013 0.3950 41.4841 1115 0.4000 41.4841 1237 0.4050 41.4841 1321 0.4100 41.4841 1323 0.4150 41.4841 1489 0.4600 101.0225 1609 0.4650 101.0225 3111 0.4700 101.0225 3111 & over 0.5700 412.1764 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 355 - - 410 0.1900 67.4635 512 0.2900 108.4923 711 0.2100 67.4646 1055 0.3477 165.4435 1175 0.3877 165.4435 1282 0.3927 165.4435 1295 0.3900 161.9819 1363 0.3950 161.9819 1465 0.4000 161.9819 1587 0.4050 161.9819 1671 0.4150 161.9819 1673 0.4150 161.9819 1839 0.4600 237.2704 1959 0.4650 237.2704 3461 0.4700 237.2704 3461 & over 0.5700 583.4242 Foreign residents - Scale 3 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 1055 0.3250 0.3250 1175 0.3650 0.3250 1295 0.3700 0.3250 1363 0.3750 0.3250 1465 0.3800 0.3250 1587 0.3850 0.3250 1671 0.3950 0.3250 1673 0.3950 0.3250 1839 0.4400 75.2885 1959 0.4450 75.2885 3461 0.4500 75.2885 3461 & over 0.5500 421.4423 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1055 0.3277 165.4423 1175 0.3677 165.4423 1282 0.3727 165.4423 1295 0.3700 161.9808 1363 0.3750 161.9808 1465 0.3800 161.9808 1587 0.3850 161.9808 1671 0.3950 161.9808 1673 0.3950 161.9808 1839 0.4400 237.2692 1959 0.4450 237.2692 3461 0.4500 237.2692 3461 & over 0.5500 583.4231 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 WITH HELP/SSL/TSL Debt Weekly earnings (x) less than $ a b 355 - - 692 0.1900 67.4635 711 0.2400 102.0798 865 0.3777 200.0587 1055 0.3377 165.4425 1175 0.3777 165.4425 1282 0.3827 165.4425 1295 0.3800 161.9810 1363 0.3850 161.9810 1465 0.3900 161.9810 1587 0.3950 161.9810 1671 0.4050 161.9810 1673 0.4050 161.9810 1839 0.4500 237.2694 1959 0.4550 237.2694 3461 0.4600 237.2694 3461 & over 0.5600 583.4233 Withholding amounts including the HELP/SSL/TSL component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and HELP/SSL/TSL tax tables. The differences result from the rounding of components. Sample data With tax-free threshold Amounts to be withheld Weekly earnings $ Weekly HELP/SSL/TSL component $ Fortnightly earnings $ Fortnightly HELP/SSL/TSL component $ Monthly earnings $ Monthly HELP/SSL/TSL component $ 1055 42.00 2110 84.00 4571.67 182.00 1056 42.00 2112 84.00 4576.00 182.00 1174 47.00 2348 94.00 5087.33 204.00 1175 53.00 2350 106.00 5091.67 230.00 1176 53.00 2352 106.00 5096.00 230.00 1294 58.00 2588 116.00 5607.33 251.00 1295 65.00 2590 130.00 5611.67 282.00 1362 68.00 2724 136.00 5902.00 295.00 1363 75.00 2726 150.00 5906.33 325.00 1364 75.00 2728 150.00 5910.67 325.00 1464 81.00 2928 162.00 6344.00 351.00 1465 88.00 2930 176.00 6348.33 381.00 1466 88.00 2932 176.00 6352.67 381.00 1586 95.00 3172 190.00 6872.67 412.00 1587 103.00 3174 206.00 6877.00 446.00 1670 109.00 3340 218.00 7236.67 472.00 1671 117.00 3342 234.00 7241.00 507.00 1838 129.00 3676 258.00 7964.67 559.00 1839 138.00 3678 276.00 7969.00 598.00 1958 147.00 3916 294.00 8484.67 637.00 1959 157.00 3918 314.00 8489.00 680.00 Weekly withholding amounts including HELP/SSL/TSL component Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 59 11.00 - 19.00 - - 60 12.00 - 19.00 - - 116 25.00 - 38.00 - - 117 25.00 - 38.00 - - 249 56.00 - 81.00 - - 250 56.00 - 81.00 - - 354 80.00 - 115.00 - - 355 80.00 - 115.00 - - 360 82.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 409 99.00 10.00 133.00 10.00 10.00 410 99.00 11.00 133.00 11.00 11.00 511 134.00 40.00 166.00 30.00 30.00 512 134.00 40.00 166.00 30.00 30.00 691 197.00 78.00 225.00 64.00 64.00 692 197.00 78.00 225.00 64.00 64.00 704 201.00 81.00 229.00 66.00 67.00 705 230.00 81.00 229.00 67.00 67.00 710 232.00 82.00 231.00 68.00 69.00 711 232.00 82.00 231.00 68.00 69.00 824 276.00 121.00 268.00 105.00 112.00 825 280.00 122.00 268.00 105.00 112.00 865 296.00 136.00 281.00 118.00 127.00 866 296.00 136.00 281.00 119.00 127.00 931 322.00 159.00 303.00 140.00 149.00 932 322.00 159.00 303.00 140.00 150.00 944 327.00 163.00 307.00 144.00 154.00 945 332.00 163.00 307.00 145.00 154.00 1012 359.00 187.00 329.00 167.00 177.00 1013 364.00 187.00 329.00 167.00 177.00 1054 381.00 201.00 343.00 180.00 191.00 1055 381.00 244.00 385.00 223.00 233.00 1114 405.00 267.00 407.00 245.00 256.00 1115 410.00 267.00 407.00 245.00 256.00 1174 434.00 290.00 429.00 267.00 278.00 1175 435.00 296.00 435.00 273.00 285.00 1236 459.00 320.00 457.00 296.00 308.00 1237 466.00 321.00 458.00 296.00 308.00 1281 484.00 338.00 474.00 312.00 325.00 1282 485.00 338.00 474.00 313.00 326.00 1294 489.00 343.00 479.00 317.00 330.00 1295 490.00 350.00 486.00 324.00 337.00 1321 507.00 360.00 495.00 334.00 347.00 1322 508.00 361.00 496.00 334.00 347.00 1323 508.00 361.00 496.00 335.00 348.00 1362 526.00 376.00 511.00 349.00 363.00 1363 526.00 384.00 518.00 356.00 370.00 1365 527.00 384.00 519.00 357.00 371.00 1464 573.00 424.00 556.00 395.00 409.00 1465 573.00 432.00 564.00 402.00 417.00 1489 592.00 441.00 573.00 412.00 427.00 1586 637.00 481.00 611.00 449.00 465.00 1587 637.00 489.00 619.00 457.00 473.00 1608 647.00 498.00 627.00 466.00 482.00 1609 656.00 498.00 628.00 466.00 482.00 1670 684.00 523.00 651.00 490.00 506.00 1671 685.00 532.00 660.00 498.00 515.00 1672 685.00 532.00 661.00 499.00 516.00 1673 686.00 533.00 661.00 499.00 516.00 1838 763.00 609.00 734.00 572.00 590.00 1839 764.00 618.00 744.00 582.00 600.00 1844 766.00 621.00 746.00 584.00 602.00 1845 767.00 621.00 746.00 584.00 603.00 1958 820.00 674.00 796.00 634.00 654.00 1959 820.00 684.00 807.00 645.00 664.00 2119 895.00 759.00 879.00 717.00 738.00 2120 896.00 760.00 879.00 717.00 738.00 2490 1070.00 933.00 1046.00 884.00 909.00 2491 1070.00 934.00 1046.00 884.00 909.00 2652 1146.00 1010.00 1119.00 957.00 983.00 2653 1146.00 1010.00 1119.00 957.00 984.00 2736 1185.00 1049.00 1156.00 994.00 1022.00 2737 1186.00 1050.00 1157.00 995.00 1022.00 2898 1262.00 1125.00 1229.00 1067.00 1096.00 2899 1262.00 1126.00 1230.00 1068.00 1097.00 2913 1269.00 1132.00 1236.00 1074.00 1103.00 2914 1269.00 1133.00 1236.00 1074.00 1104.00 3110 1361.00 1225.00 1325.00 1163.00 1194.00 3111 1362.00 1225.00 1325.00 1163.00 1194.00 3461 1561.00 1390.00 1483.00 1321.00 1355.00 Fortnightly withholding amounts including HELP/SSL/TSL component Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 118 22.00 - 38.00 - - 120 24.00 - 38.00 - - 232 50.00 - 76.00 - - 234 50.00 - 76.00 - - 498 112.00 - 162.00 - - 500 112.00 - 162.00 - - 708 160.00 - 230.00 - - 710 160.00 - 230.00 - - 720 164.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 818 198.00 20.00 266.00 20.00 20.00 820 198.00 22.00 266.00 22.00 22.00 1022 268.00 80.00 332.00 60.00 60.00 1024 268.00 80.00 332.00 60.00 60.00 1382 394.00 156.00 450.00 128.00 128.00 1384 394.00 156.00 450.00 128.00 128.00 1408 402.00 162.00 458.00 132.00 134.00 1410 460.00 162.00 458.00 134.00 134.00 1420 464.00 164.00 462.00 136.00 138.00 1422 464.00 164.00 462.00 136.00 138.00 1648 552.00 242.00 536.00 210.00 224.00 1650 560.00 244.00 536.00 210.00 224.00 1730 592.00 272.00 562.00 236.00 254.00 1732 592.00 272.00 562.00 238.00 254.00 1862 644.00 318.00 606.00 280.00 298.00 1864 644.00 318.00 606.00 280.00 300.00 1888 654.00 326.00 614.00 288.00 308.00 1890 664.00 326.00 614.00 290.00 308.00 2024 718.00 374.00 658.00 334.00 354.00 2026 728.00 374.00 658.00 334.00 354.00 2108 762.00 402.00 686.00 360.00 382.00 2110 762.00 488.00 770.00 446.00 466.00 2228 810.00 534.00 814.00 490.00 512.00 2230 820.00 534.00 814.00 490.00 512.00 2348 868.00 580.00 858.00 534.00 556.00 2350 870.00 592.00 870.00 546.00 570.00 2472 918.00 640.00 914.00 592.00 616.00 2474 932.00 642.00 916.00 592.00 616.00 2562 968.00 676.00 948.00 624.00 650.00 2564 970.00 676.00 948.00 626.00 652.00 2588 978.00 686.00 958.00 634.00 660.00 2590 980.00 700.00 972.00 648.00 674.00 2642 1014.00 720.00 990.00 668.00 694.00 2644 1016.00 722.00 992.00 668.00 694.00 2646 1016.00 722.00 992.00 670.00 696.00 2724 1052.00 752.00 1022.00 698.00 726.00 2726 1052.00 768.00 1036.00 712.00 740.00 2730 1054.00 768.00 1038.00 714.00 742.00 2928 1146.00 848.00 1112.00 790.00 818.00 2930 1146.00 864.00 1128.00 804.00 834.00 2978 1184.00 882.00 1146.00 824.00 854.00 3172 1274.00 962.00 1222.00 898.00 930.00 3174 1274.00 978.00 1238.00 914.00 946.00 3216 1294.00 996.00 1254.00 932.00 964.00 3218 1312.00 996.00 1256.00 932.00 964.00 3340 1368.00 1046.00 1302.00 980.00 1012.00 3342 1370.00 1064.00 1320.00 996.00 1030.00 3344 1370.00 1064.00 1322.00 998.00 1032.00 3346 1372.00 1066.00 1322.00 998.00 1032.00 3676 1526.00 1218.00 1468.00 1144.00 1180.00 3678 1528.00 1236.00 1488.00 1164.00 1200.00 3688 1532.00 1242.00 1492.00 1168.00 1204.00 3690 1534.00 1242.00 1492.00 1168.00 1206.00 3916 1640.00 1348.00 1592.00 1268.00 1308.00 3918 1640.00 1368.00 1614.00 1290.00 1328.00 4238 1790.00 1518.00 1758.00 1434.00 1476.00 4240 1792.00 1520.00 1758.00 1434.00 1476.00 4980 2140.00 1866.00 2092.00 1768.00 1818.00 4982 2140.00 1868.00 2092.00 1768.00 1818.00 5304 2292.00 2020.00 2238.00 1914.00 1966.00 5306 2292.00 2020.00 2238.00 1914.00 1968.00 5472 2370.00 2098.00 2312.00 1988.00 2044.00 5474 2372.00 2100.00 2314.00 1990.00 2044.00 5796 2524.00 2250.00 2458.00 2134.00 2192.00 5798 2524.00 2252.00 2460.00 2136.00 2194.00 5826 2538.00 2264.00 2472.00 2148.00 2206.00 5828 2538.00 2266.00 2472.00 2148.00 2208.00 6220 2722.00 2450.00 2650.00 2326.00 2388.00 6222 2724.00 2450.00 2650.00 2326.00 2388.00 6922 3122.00 2780.00 2966.00 2642.00 2710.00 Monthly withholding amounts including HELP/SSL/TSL component Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 255.67 48.00 - 82.00 - - 260.00 52.00 - 82.00 - - 502.67 108.00 - 165.00 - - 507.00 108.00 - 165.00 - - 1079.00 243.00 - 351.00 - - 1083.33 243.00 - 351.00 - - 1534.00 347.00 - 498.00 - - 1538.33 347.00 - 498.00 - - 1560.00 355.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1772.33 429.00 43.00 576.00 43.00 43.00 1776.67 429.00 48.00 576.00 48.00 48.00 2214.33 581.00 173.00 719.00 130.00 130.00 2218.67 581.00 173.00 719.00 130.00 130.00 2994.33 854.00 338.00 975.00 277.00 277.00 2998.67 854.00 338.00 975.00 277.00 277.00 3050.67 871.00 351.00 992.00 286.00 290.00 3055.00 997.00 351.00 992.00 290.00 290.00 3076.67 1005.00 355.00 1001.00 295.00 299.00 3081.00 1005.00 355.00 1001.00 295.00 299.00 3570.67 1196.00 524.00 1161.00 455.00 485.00 3575.00 1213.00 529.00 1161.00 455.00 485.00 3748.33 1283.00 589.00 1218.00 511.00 550.00 3752.67 1283.00 589.00 1218.00 516.00 550.00 4034.33 1395.00 689.00 1313.00 607.00 646.00 4038.67 1395.00 689.00 1313.00 607.00 650.00 4090.67 1417.00 706.00 1330.00 624.00 667.00 4095.00 1439.00 706.00 1330.00 628.00 667.00 4385.33 1556.00 810.00 1426.00 724.00 767.00 4389.67 1577.00 810.00 1426.00 724.00 767.00 4567.33 1651.00 871.00 1486.00 780.00 828.00 4571.67 1651.00 1057.00 1668.00 966.00 1010.00 4827.33 1755.00 1157.00 1764.00 1062.00 1109.00 4831.67 1777.00 1157.00 1764.00 1062.00 1109.00 5087.33 1881.00 1257.00 1859.00 1157.00 1205.00 5091.67 1885.00 1283.00 1885.00 1183.00 1235.00 5356.00 1989.00 1387.00 1980.00 1283.00 1335.00 5360.33 2019.00 1391.00 1985.00 1283.00 1335.00 5551.00 2097.00 1465.00 2054.00 1352.00 1408.00 5555.33 2102.00 1465.00 2054.00 1356.00 1413.00 5607.33 2119.00 1486.00 2076.00 1374.00 1430.00 5611.67 2123.00 1517.00 2106.00 1404.00 1460.00 5724.33 2197.00 1560.00 2145.00 1447.00 1504.00 5728.67 2201.00 1564.00 2149.00 1447.00 1504.00 5733.00 2201.00 1564.00 2149.00 1452.00 1508.00 5902.00 2279.00 1629.00 2214.00 1512.00 1573.00 5906.33 2279.00 1664.00 2245.00 1543.00 1603.00 5915.00 2284.00 1664.00 2249.00 1547.00 1608.00 6344.00 2483.00 1837.00 2409.00 1712.00 1772.00 6348.33 2483.00 1872.00 2444.00 1742.00 1807.00 6452.33 2565.00 1911.00 2483.00 1785.00 1850.00 6872.67 2760.00 2084.00 2648.00 1946.00 2015.00 6877.00 2760.00 2119.00 2682.00 1980.00 2050.00 6968.00 2804.00 2158.00 2717.00 2019.00 2089.00 6972.33 2843.00 2158.00 2721.00 2019.00 2089.00 7236.67 2964.00 2266.00 2821.00 2123.00 2193.00 7241.00 2968.00 2305.00 2860.00 2158.00 2232.00 7245.33 2968.00 2305.00 2864.00 2162.00 2236.00 7249.67 2973.00 2310.00 2864.00 2162.00 2236.00 7964.67 3306.00 2639.00 3181.00 2479.00 2557.00 7969.00 3311.00 2678.00 3224.00 2522.00 2600.00 7990.67 3319.00 2691.00 3233.00 2531.00 2609.00 7995.00 3324.00 2691.00 3233.00 2531.00 2613.00 8484.67 3553.00 2921.00 3449.00 2747.00 2834.00 8489.00 3553.00 2964.00 3497.00 2795.00 2877.00 9182.33 3878.00 3289.00 3809.00 3107.00 3198.00 9186.67 3883.00 3293.00 3809.00 3107.00 3198.00 10790.00 4637.00 4043.00 4533.00 3831.00 3939.00 10794.33 4637.00 4047.00 4533.00 3831.00 3939.00 11492.00 4966.00 4377.00 4849.00 4147.00 4260.00 11496.33 4966.00 4377.00 4849.00 4147.00 4264.00 11856.00 5135.00 4546.00 5009.00 4307.00 4429.00 11860.33 5139.00 4550.00 5014.00 4312.00 4429.00 12558.00 5469.00 4875.00 5326.00 4624.00 4749.00 12562.33 5469.00 4879.00 5330.00 4628.00 4754.00 12623.00 5499.00 4905.00 5356.00 4654.00 4780.00 12627.33 5499.00 4910.00 5356.00 4654.00 4784.00 13476.67 5898.00 5308.00 5742.00 5040.00 5174.00 13481.00 5902.00 5308.00 5742.00 5040.00 5174.00 14997.67 6764.00 6023.00 6426.00 5724.00 5872.00 Coefficients to work out the weekly amounts to withhold including the SFSS component Your employee's total withholding, including the SFSS component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a Financial Supplement debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the SFSS component and one will not - for example, name one 'scale 2' and the other 'scale 22'. The SFSS component does not apply if the employee has not provided a tax file number (TFN). For scales without the SFSS component, refer to Statement of formulas for calculating amounts to be withheld . Where tax-free threshold not claimed in Tax file number declaration - Scale 1 WITH FS Debt Weekly earnings (x) less than $ a b 60 0.1900 0.1900 361 0.2332 2.6045 705 0.3477 44.0006 932 0.3677 44.0006 945 0.3650 41.4841 1323 0.3750 41.4841 1489 0.4200 101.0225 3111 0.4300 101.0225 3111 & over 0.5300 412.1764 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 WITH FS Debt Weekly earnings (x) less than $ a b 355 - - 410 0.1900 67.4635 512 0.2900 108.4923 711 0.2100 67.4646 1055 0.3477 165.4435 1282 0.3677 165.4435 1295 0.3650 161.9819 1673 0.3750 161.9819 1839 0.4200 237.2704 3461 0.4300 237.2704 3461 & over 0.5300 583.4242 Foreign residents - Scale 3 WITH FS Debt Weekly earnings (x) less than $ a b 1055 0.3250 0.3250 1295 0.3450 0.3250 1673 0.3550 0.3250 1839 0.4000 75.2885 3461 0.4100 75.2885 3461 & over 0.5100 421.4423 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 WITH FS Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1055 0.3277 165.4423 1282 0.3477 165.4423 1295 0.3450 161.9808 1673 0.3550 161.9808 1839 0.4000 237.2692 3461 0.4100 237.2692 3461 & over 0.5100 583.4231 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 WITH FS Debt Weekly earnings (x) less than $ a b 355 - - 692 0.1900 67.4635 711 0.2400 102.0798 865 0.3777 200.0587 1055 0.3377 165.4425 1282 0.3577 165.4425 1295 0.3550 161.9810 1673 0.3650 161.9810 1839 0.4100 237.2694 3461 0.4200 237.2694 3461 & over 0.5200 583.4233 Note: Withholding amounts including the SFSS component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and SFSS tax tables. The differences result from the rounding of components. Sample data With tax-free threshold Amounts to be withheld Weekly earnings $ Fortnightly earnings $ Monthly earnings $ 1055 21.00 2110 42.00 4571.67 91.00 1056 21.00 2112 42.00 4576.00 91.00 1135 23.00 2270 46.00 4918.33 100.00 1136 23.00 2272 46.00 4922.67 100.00 1214 24.00 2428 48.00 5260.67 104.00 1215 24.00 2430 48.00 5265.00 104.00 1294 26.00 2588 52.00 5607.33 113.00 1295 39.00 2590 78.00 5611.67 169.00 1296 39.00 2592 78.00 5616.00 169.00 1431 43.00 2862 86.00 6201.00 186.00 1432 43.00 2864 86.00 6205.33 186.00 1566 47.00 3132 94.00 6786.00 204.00 1567 47.00 3134 94.00 6790.33 204.00 1702 51.00 3404 102.00 7375.33 221.00 1703 51.00 3406 102.00 7379.67 221.00 1704 51.00 3408 102.00 7384.00 221.00 1838 55.00 3676 110.00 7964.67 238.00 1839 74.00 3678 148.00 7969.00 321.00 1840 74.00 3680 148.00 7973.33 321.00 1959 78.00 3918 156.00 8489.00 338.00 1960 78.00 3920 156.00 8493.33 338.00 Weekly withholding amounts including SFSS component Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 59 11.00 - 19.00 - - 60 12.00 - 19.00 - - 116 25.00 - 38.00 - - 117 25.00 - 38.00 - - 249 56.00 - 81.00 - - 250 56.00 - 81.00 - - 354 80.00 - 115.00 - - 355 80.00 - 115.00 - - 360 82.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 409 99.00 10.00 133.00 10.00 10.00 410 99.00 11.00 133.00 11.00 11.00 511 134.00 40.00 166.00 30.00 30.00 512 134.00 40.00 166.00 30.00 30.00 691 197.00 78.00 225.00 64.00 64.00 692 197.00 78.00 225.00 64.00 64.00 704 201.00 81.00 229.00 66.00 67.00 705 216.00 81.00 229.00 67.00 67.00 710 217.00 82.00 231.00 68.00 69.00 711 218.00 82.00 231.00 68.00 69.00 864 274.00 135.00 281.00 118.00 127.00 865 274.00 136.00 281.00 118.00 127.00 931 299.00 159.00 303.00 140.00 149.00 932 299.00 159.00 303.00 140.00 150.00 944 303.00 163.00 307.00 144.00 154.00 945 313.00 163.00 307.00 145.00 154.00 1054 354.00 201.00 343.00 180.00 191.00 1055 355.00 223.00 364.00 202.00 212.00 1281 439.00 306.00 442.00 280.00 293.00 1282 440.00 306.00 442.00 281.00 293.00 1294 444.00 311.00 446.00 285.00 298.00 1295 445.00 324.00 460.00 298.00 311.00 1322 455.00 334.00 469.00 308.00 321.00 1323 455.00 335.00 470.00 308.00 321.00 1488 524.00 396.00 528.00 367.00 382.00 1489 540.00 397.00 529.00 367.00 382.00 1672 618.00 465.00 594.00 432.00 449.00 1673 619.00 466.00 594.00 432.00 449.00 1838 690.00 535.00 660.00 498.00 517.00 1839 690.00 554.00 679.00 517.00 536.00 1844 692.00 556.00 681.00 519.00 538.00 1845 693.00 557.00 682.00 520.00 538.00 2119 811.00 674.00 794.00 632.00 653.00 2120 811.00 675.00 794.00 632.00 654.00 2490 970.00 834.00 946.00 784.00 809.00 2491 971.00 834.00 946.00 784.00 809.00 2652 1040.00 904.00 1012.00 850.00 877.00 2653 1040.00 904.00 1013.00 851.00 877.00 2736 1076.00 940.00 1047.00 885.00 912.00 2737 1076.00 940.00 1047.00 885.00 913.00 2898 1146.00 1009.00 1113.00 951.00 980.00 2899 1146.00 1010.00 1114.00 952.00 981.00 2913 1152.00 1016.00 1119.00 957.00 987.00 2914 1152.00 1016.00 1120.00 958.00 987.00 3110 1237.00 1100.00 1200.00 1038.00 1069.00 3111 1237.00 1101.00 1201.00 1039.00 1070.00 3460 1422.00 1251.00 1344.00 1182.00 1216.00 3461 1423.00 1251.00 1344.00 1182.00 1217.00 Fortnightly withholding amounts including SFSS component Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 118 22.00 - 38.00 - - 120 24.00 - 38.00 - - 232 50.00 - 76.00 - - 234 50.00 - 76.00 - - 498 112.00 - 162.00 - - 500 112.00 - 162.00 - - 708 160.00 - 230.00 - - 710 160.00 - 230.00 - - 720 164.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 818 198.00 20.00 266.00 20.00 20.00 820 198.00 22.00 266.00 22.00 22.00 1022 268.00 80.00 332.00 60.00 60.00 1024 268.00 80.00 332.00 60.00 60.00 1382 394.00 156.00 450.00 128.00 128.00 1384 394.00 156.00 450.00 128.00 128.00 1408 402.00 162.00 458.00 132.00 134.00 1410 432.00 162.00 458.00 134.00 134.00 1420 434.00 164.00 462.00 136.00 138.00 1422 436.00 164.00 462.00 136.00 138.00 1728 548.00 270.00 562.00 236.00 254.00 1730 548.00 272.00 562.00 236.00 254.00 1862 598.00 318.00 606.00 280.00 298.00 1864 598.00 318.00 606.00 280.00 300.00 1888 606.00 326.00 614.00 288.00 308.00 1890 626.00 326.00 614.00 290.00 308.00 2108 708.00 402.00 686.00 360.00 382.00 2110 710.00 446.00 728.00 404.00 424.00 2562 878.00 612.00 884.00 560.00 586.00 2564 880.00 612.00 884.00 562.00 586.00 2588 888.00 622.00 892.00 570.00 596.00 2590 890.00 648.00 920.00 596.00 622.00 2644 910.00 668.00 938.00 616.00 642.00 2646 910.00 670.00 940.00 616.00 642.00 2976 1048.00 792.00 1056.00 734.00 764.00 2978 1080.00 794.00 1058.00 734.00 764.00 3344 1236.00 930.00 1188.00 864.00 898.00 3346 1238.00 932.00 1188.00 864.00 898.00 3676 1380.00 1070.00 1320.00 996.00 1034.00 3678 1380.00 1108.00 1358.00 1034.00 1072.00 3688 1384.00 1112.00 1362.00 1038.00 1076.00 3690 1386.00 1114.00 1364.00 1040.00 1076.00 4238 1622.00 1348.00 1588.00 1264.00 1306.00 4240 1622.00 1350.00 1588.00 1264.00 1308.00 4980 1940.00 1668.00 1892.00 1568.00 1618.00 4982 1942.00 1668.00 1892.00 1568.00 1618.00 5304 2080.00 1808.00 2024.00 1700.00 1754.00 5306 2080.00 1808.00 2026.00 1702.00 1754.00 5472 2152.00 1880.00 2094.00 1770.00 1824.00 5474 2152.00 1880.00 2094.00 1770.00 1826.00 5796 2292.00 2018.00 2226.00 1902.00 1960.00 5798 2292.00 2020.00 2228.00 1904.00 1962.00 5826 2304.00 2032.00 2238.00 1914.00 1974.00 5828 2304.00 2032.00 2240.00 1916.00 1974.00 6220 2474.00 2200.00 2400.00 2076.00 2138.00 6222 2474.00 2202.00 2402.00 2078.00 2140.00 6920 2844.00 2502.00 2688.00 2364.00 2432.00 6922 2846.00 2502.00 2688.00 2364.00 2434.00 Monthly withholding amounts including SFSS component Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 255.67 48.00 - 82.00 - - 260.00 52.00 - 82.00 - - 502.67 108.00 - 165.00 - - 507.00 108.00 - 165.00 - - 1079.00 243.00 - 351.00 - - 1083.33 243.00 - 351.00 - - 1534.00 347.00 - 498.00 - - 1538.33 347.00 - 498.00 - - 1560.00 355.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1772.33 429.00 43.00 576.00 43.00 43.00 1776.67 429.00 48.00 576.00 48.00 48.00 2214.33 581.00 173.00 719.00 130.00 130.00 2218.67 581.00 173.00 719.00 130.00 130.00 2994.33 854.00 338.00 975.00 277.00 277.00 2998.67 854.00 338.00 975.00 277.00 277.00 3050.67 871.00 351.00 992.00 286.00 290.00 3055.00 936.00 351.00 992.00 290.00 290.00 3076.67 940.00 355.00 1001.00 295.00 299.00 3081.00 945.00 355.00 1001.00 295.00 299.00 3744.00 1187.00 585.00 1218.00 511.00 550.00 3748.33 1187.00 589.00 1218.00 511.00 550.00 4034.33 1296.00 689.00 1313.00 607.00 646.00 4038.67 1296.00 689.00 1313.00 607.00 650.00 4090.67 1313.00 706.00 1330.00 624.00 667.00 4095.00 1356.00 706.00 1330.00 628.00 667.00 4567.33 1534.00 871.00 1486.00 780.00 828.00 4571.67 1538.00 966.00 1577.00 875.00 919.00 5551.00 1902.00 1326.00 1915.00 1213.00 1270.00 5555.33 1907.00 1326.00 1915.00 1218.00 1270.00 5607.33 1924.00 1348.00 1933.00 1235.00 1291.00 5611.67 1928.00 1404.00 1993.00 1291.00 1348.00 5728.67 1972.00 1447.00 2032.00 1335.00 1391.00 5733.00 1972.00 1452.00 2037.00 1335.00 1391.00 6448.00 2271.00 1716.00 2288.00 1590.00 1655.00 6452.33 2340.00 1720.00 2292.00 1590.00 1655.00 7245.33 2678.00 2015.00 2574.00 1872.00 1946.00 7249.67 2682.00 2019.00 2574.00 1872.00 1946.00 7964.67 2990.00 2318.00 2860.00 2158.00 2240.00 7969.00 2990.00 2401.00 2942.00 2240.00 2323.00 7990.67 2999.00 2409.00 2951.00 2249.00 2331.00 7995.00 3003.00 2414.00 2955.00 2253.00 2331.00 9182.33 3514.00 2921.00 3441.00 2739.00 2830.00 9186.67 3514.00 2925.00 3441.00 2739.00 2834.00 10790.00 4203.00 3614.00 4099.00 3397.00 3506.00 10794.33 4208.00 3614.00 4099.00 3397.00 3506.00 11492.00 4507.00 3917.00 4385.00 3683.00 3800.00 11496.33 4507.00 3917.00 4390.00 3688.00 3800.00 11856.00 4663.00 4073.00 4537.00 3835.00 3952.00 11860.33 4663.00 4073.00 4537.00 3835.00 3956.00 12558.00 4966.00 4372.00 4823.00 4121.00 4247.00 12562.33 4966.00 4377.00 4827.00 4125.00 4251.00 12623.00 4992.00 4403.00 4849.00 4147.00 4277.00 12627.33 4992.00 4403.00 4853.00 4151.00 4277.00 13476.67 5360.00 4767.00 5200.00 4498.00 4632.00 13481.00 5360.00 4771.00 5204.00 4502.00 4637.00 14993.33 6162.00 5421.00 5824.00 5122.00 5269.00 14997.67 6166.00 5421.00 5824.00 5122.00 5274.00 Coefficients to work out the weekly amounts to withhold including HELP/SSL/TSL and SFSS components Your employee's total withholding, including the HELP/SSL/TSL and SFSS components, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/SSL/TSL and Financial Supplement debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/SSL/TSL and SFSS components and one will not - for example, name one 'scale 2' and the other 'scale 22'. The HELP/SSL/TSL and SFSS components do not apply if the employee has not provided a tax file number (TFN). For scales without HELP/SSL/TSL and SFSS components, refer to Statement of formulas for calculating amounts to be withheld . Where tax-free threshold not claimed in Tax file number declaration - Scale 1 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 60 0.1900 0.1900 361 0.2332 2.6045 705 0.3477 44.0006 825 0.4077 44.0006 932 0.4127 44.0006 945 0.4100 41.4841 1013 0.4250 41.4841 1115 0.4300 41.4841 1237 0.4350 41.4841 1321 0.4400 41.4841 1323 0.4450 41.4841 1489 0.4900 101.0225 1609 0.5050 101.0225 3111 0.5100 101.0225 3111 & over 0.6100 412.1764 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 355 - - 410 0.1900 67.4635 512 0.2900 108.4923 711 0.2100 67.4646 1055 0.3477 165.4435 1175 0.4077 165.4435 1282 0.4127 165.4435 1295 0.4100 161.9819 1363 0.4250 161.9819 1465 0.4300 161.9819 1587 0.4350 161.9819 1671 0.4400 161.9819 1673 0.4450 161.9819 1839 0.4900 237.2704 1959 0.5050 237.2704 3461 0.5100 237.2704 3461 & over 0.6100 583.4242 Foreign residents - Scale 3 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 1055 0.3250 0.3250 1175 0.3850 0.3250 1295 0.3900 0.3250 1363 0.4050 0.3250 1465 0.4100 0.3250 1587 0.4150 0.3250 1671 0.4200 0.3250 1673 0.4250 0.3250 1839 0.4700 75.2885 1959 0.4850 75.2885 3461 0.4900 75.2885 3461 & over 0.5900 421.4423 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1055 0.3277 165.4423 1175 0.3877 165.4423 1282 0.3927 165.4423 1295 0.3900 161.9808 1363 0.4050 161.9808 1465 0.4100 161.9808 1587 0.4150 161.9808 1671 0.4200 161.9808 1673 0.4250 161.9808 1839 0.4700 237.2692 1959 0.4850 237.2692 3461 0.4900 237.2692 3461 & over 0.5900 583.4231 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 WITH HELP/SSL/TSL and FS Debt Weekly earnings (x) less than $ a b 355 - - 692 0.1900 67.4635 711 0.2400 102.0798 865 0.3777 200.0587 1055 0.3377 165.4425 1175 0.3977 165.4425 1282 0.4027 165.4425 1295 0.4000 161.9810 1363 0.4150 161.9810 1465 0.4200 161.9810 1587 0.4250 161.9810 1671 0.4300 161.9810 1673 0.4350 161.9810 1839 0.4800 237.2694 1959 0.4950 237.2694 3461 0.5000 237.2694 3461 & over 0.6000 583.4233 Withholding amounts including the HELP/SSL/TSL and SFSS components worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG, HELP/SSL/TSL and SFSS tax tables. The differences result from the rounding of components. Sample data Weekly withholding amounts including HELP/SSL/TSL and SFSS components Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 59 11.00 - 19.00 - - 60 12.00 - 19.00 - - 116 25.00 - 38.00 - - 117 25.00 - 38.00 - - 249 56.00 - 81.00 - - 250 56.00 - 81.00 - - 354 80.00 - 115.00 - - 355 80.00 - 115.00 - - 360 82.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 409 99.00 10.00 133.00 10.00 10.00 410 99.00 11.00 133.00 11.00 11.00 511 134.00 40.00 166.00 30.00 30.00 512 134.00 40.00 166.00 30.00 30.00 691 197.00 78.00 225.00 64.00 64.00 692 197.00 78.00 225.00 64.00 64.00 704 201.00 81.00 229.00 66.00 67.00 705 244.00 81.00 229.00 67.00 67.00 710 246.00 82.00 231.00 68.00 69.00 711 246.00 82.00 231.00 68.00 69.00 824 292.00 121.00 268.00 105.00 112.00 825 297.00 122.00 268.00 105.00 112.00 865 313.00 136.00 281.00 118.00 127.00 866 314.00 136.00 281.00 119.00 127.00 931 341.00 159.00 303.00 140.00 149.00 932 341.00 159.00 303.00 140.00 150.00 944 346.00 163.00 307.00 144.00 154.00 945 361.00 163.00 307.00 145.00 154.00 1012 389.00 187.00 329.00 167.00 177.00 1013 395.00 187.00 329.00 167.00 177.00 1054 412.00 201.00 343.00 180.00 191.00 1055 413.00 265.00 406.00 244.00 255.00 1114 438.00 289.00 429.00 267.00 278.00 1115 444.00 290.00 429.00 267.00 278.00 1174 470.00 314.00 452.00 290.00 302.00 1175 470.00 320.00 458.00 296.00 308.00 1236 497.00 345.00 482.00 320.00 333.00 1237 503.00 345.00 482.00 321.00 333.00 1281 523.00 364.00 500.00 338.00 351.00 1282 523.00 364.00 500.00 338.00 351.00 1294 528.00 369.00 505.00 343.00 356.00 1295 529.00 389.00 525.00 363.00 376.00 1321 547.00 400.00 535.00 373.00 387.00 1322 547.00 400.00 535.00 374.00 387.00 1323 548.00 401.00 536.00 374.00 387.00 1362 567.00 417.00 552.00 390.00 404.00 1363 567.00 425.00 559.00 397.00 411.00 1365 568.00 425.00 560.00 398.00 412.00 1464 617.00 468.00 600.00 439.00 453.00 1465 617.00 476.00 608.00 446.00 461.00 1489 651.00 486.00 618.00 456.00 471.00 1586 700.00 528.00 658.00 497.00 512.00 1587 701.00 537.00 667.00 505.00 521.00 1608 712.00 546.00 675.00 514.00 530.00 1609 720.00 546.00 676.00 514.00 530.00 1670 751.00 573.00 701.00 540.00 557.00 1671 752.00 582.00 710.00 549.00 565.00 1672 752.00 582.00 711.00 549.00 566.00 1673 753.00 583.00 711.00 550.00 566.00 1838 837.00 664.00 789.00 627.00 645.00 1839 837.00 692.00 817.00 655.00 674.00 1844 840.00 694.00 820.00 658.00 676.00 1845 840.00 695.00 820.00 658.00 676.00 1958 898.00 752.00 875.00 713.00 732.00 1959 899.00 762.00 885.00 723.00 743.00 2119 980.00 844.00 964.00 802.00 823.00 2120 981.00 844.00 964.00 802.00 823.00 2490 1169.00 1033.00 1145.00 983.00 1008.00 2491 1170.00 1034.00 1146.00 984.00 1009.00 2652 1252.00 1116.00 1225.00 1063.00 1089.00 2653 1253.00 1116.00 1225.00 1063.00 1090.00 2736 1295.00 1159.00 1266.00 1104.00 1131.00 2737 1295.00 1159.00 1266.00 1104.00 1132.00 2898 1377.00 1241.00 1345.00 1183.00 1212.00 2899 1378.00 1242.00 1346.00 1184.00 1213.00 2913 1385.00 1249.00 1353.00 1191.00 1220.00 2914 1386.00 1249.00 1353.00 1191.00 1220.00 3110 1486.00 1349.00 1449.00 1287.00 1318.00 3111 1486.00 1350.00 1450.00 1288.00 1319.00 3461 1700.00 1528.00 1621.00 1459.00 1494.00 Fortnightly withholding amounts including HELP/SSL/TSL and SFSS components Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 118 22.00 - 38.00 - - 120 24.00 - 38.00 - - 232 50.00 - 76.00 - - 234 50.00 - 76.00 - - 498 112.00 - 162.00 - - 500 112.00 - 162.00 - - 708 160.00 - 230.00 - - 710 160.00 - 230.00 - - 720 164.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 818 198.00 20.00 266.00 20.00 20.00 820 198.00 22.00 266.00 22.00 22.00 1022 268.00 80.00 332.00 60.00 60.00 1024 268.00 80.00 332.00 60.00 60.00 1382 394.00 156.00 450.00 128.00 128.00 1384 394.00 156.00 450.00 128.00 128.00 1408 402.00 162.00 458.00 132.00 134.00 1410 488.00 162.00 458.00 134.00 134.00 1420 492.00 164.00 462.00 136.00 138.00 1422 492.00 164.00 462.00 136.00 138.00 1648 584.00 242.00 536.00 210.00 224.00 1650 594.00 244.00 536.00 210.00 224.00 1730 626.00 272.00 562.00 236.00 254.00 1732 628.00 272.00 562.00 238.00 254.00 1862 682.00 318.00 606.00 280.00 298.00 1864 682.00 318.00 606.00 280.00 300.00 1888 692.00 326.00 614.00 288.00 308.00 1890 722.00 326.00 614.00 290.00 308.00 2024 778.00 374.00 658.00 334.00 354.00 2026 790.00 374.00 658.00 334.00 354.00 2108 824.00 402.00 686.00 360.00 382.00 2110 826.00 530.00 812.00 488.00 510.00 2228 876.00 578.00 858.00 534.00 556.00 2230 888.00 580.00 858.00 534.00 556.00 2348 940.00 628.00 904.00 580.00 604.00 2350 940.00 640.00 916.00 592.00 616.00 2472 994.00 690.00 964.00 640.00 666.00 2474 1006.00 690.00 964.00 642.00 666.00 2562 1046.00 728.00 1000.00 676.00 702.00 2564 1046.00 728.00 1000.00 676.00 702.00 2588 1056.00 738.00 1010.00 686.00 712.00 2590 1058.00 778.00 1050.00 726.00 752.00 2642 1094.00 800.00 1070.00 746.00 774.00 2644 1094.00 800.00 1070.00 748.00 774.00 2646 1096.00 802.00 1072.00 748.00 774.00 2724 1134.00 834.00 1104.00 780.00 808.00 2726 1134.00 850.00 1118.00 794.00 822.00 2730 1136.00 850.00 1120.00 796.00 824.00 2928 1234.00 936.00 1200.00 878.00 906.00 2930 1234.00 952.00 1216.00 892.00 922.00 2978 1302.00 972.00 1236.00 912.00 942.00 3172 1400.00 1056.00 1316.00 994.00 1024.00 3174 1402.00 1074.00 1334.00 1010.00 1042.00 3216 1424.00 1092.00 1350.00 1028.00 1060.00 3218 1440.00 1092.00 1352.00 1028.00 1060.00 3340 1502.00 1146.00 1402.00 1080.00 1114.00 3342 1504.00 1164.00 1420.00 1098.00 1130.00 3344 1504.00 1164.00 1422.00 1098.00 1132.00 3346 1506.00 1166.00 1422.00 1100.00 1132.00 3676 1674.00 1328.00 1578.00 1254.00 1290.00 3678 1674.00 1384.00 1634.00 1310.00 1348.00 3688 1680.00 1388.00 1640.00 1316.00 1352.00 3690 1680.00 1390.00 1640.00 1316.00 1352.00 3916 1796.00 1504.00 1750.00 1426.00 1464.00 3918 1798.00 1524.00 1770.00 1446.00 1486.00 4238 1960.00 1688.00 1928.00 1604.00 1646.00 4240 1962.00 1688.00 1928.00 1604.00 1646.00 4980 2338.00 2066.00 2290.00 1966.00 2016.00 4982 2340.00 2068.00 2292.00 1968.00 2018.00 5304 2504.00 2232.00 2450.00 2126.00 2178.00 5306 2506.00 2232.00 2450.00 2126.00 2180.00 5472 2590.00 2318.00 2532.00 2208.00 2262.00 5474 2590.00 2318.00 2532.00 2208.00 2264.00 5796 2754.00 2482.00 2690.00 2366.00 2424.00 5798 2756.00 2484.00 2692.00 2368.00 2426.00 5826 2770.00 2498.00 2706.00 2382.00 2440.00 5828 2772.00 2498.00 2706.00 2382.00 2440.00 6220 2972.00 2698.00 2898.00 2574.00 2636.00 6222 2972.00 2700.00 2900.00 2576.00 2638.00 6922 3400.00 3056.00 3242.00 2918.00 2988.00 Monthly withholding amounts including HELP/SSL/TSL and SFSS components Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 255.67 48.00 - 82.00 - - 260.00 52.00 - 82.00 - - 502.67 108.00 - 165.00 - - 507.00 108.00 - 165.00 - - 1079.00 243.00 - 351.00 - - 1083.33 243.00 - 351.00 - - 1534.00 347.00 - 498.00 - - 1538.33 347.00 - 498.00 - - 1560.00 355.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1772.33 429.00 43.00 576.00 43.00 43.00 1776.67 429.00 48.00 576.00 48.00 48.00 2214.33 581.00 173.00 719.00 130.00 130.00 2218.67 581.00 173.00 719.00 130.00 130.00 2994.33 854.00 338.00 975.00 277.00 277.00 2998.67 854.00 338.00 975.00 277.00 277.00 3050.67 871.00 351.00 992.00 286.00 290.00 3055.00 1057.00 351.00 992.00 290.00 290.00 3076.67 1066.00 355.00 1001.00 295.00 299.00 3081.00 1066.00 355.00 1001.00 295.00 299.00 3570.67 1265.00 524.00 1161.00 455.00 485.00 3575.00 1287.00 529.00 1161.00 455.00 485.00 3748.33 1356.00 589.00 1218.00 511.00 550.00 3752.67 1361.00 589.00 1218.00 516.00 550.00 4034.33 1478.00 689.00 1313.00 607.00 646.00 4038.67 1478.00 689.00 1313.00 607.00 650.00 4090.67 1499.00 706.00 1330.00 624.00 667.00 4095.00 1564.00 706.00 1330.00 628.00 667.00 4385.33 1686.00 810.00 1426.00 724.00 767.00 4389.67 1712.00 810.00 1426.00 724.00 767.00 4567.33 1785.00 871.00 1486.00 780.00 828.00 4571.67 1790.00 1148.00 1759.00 1057.00 1105.00 4827.33 1898.00 1252.00 1859.00 1157.00 1205.00 4831.67 1924.00 1257.00 1859.00 1157.00 1205.00 5087.33 2037.00 1361.00 1959.00 1257.00 1309.00 5091.67 2037.00 1387.00 1985.00 1283.00 1335.00 5356.00 2154.00 1495.00 2089.00 1387.00 1443.00 5360.33 2180.00 1495.00 2089.00 1391.00 1443.00 5551.00 2266.00 1577.00 2167.00 1465.00 1521.00 5555.33 2266.00 1577.00 2167.00 1465.00 1521.00 5607.33 2288.00 1599.00 2188.00 1486.00 1543.00 5611.67 2292.00 1686.00 2275.00 1573.00 1629.00 5724.33 2370.00 1733.00 2318.00 1616.00 1677.00 5728.67 2370.00 1733.00 2318.00 1621.00 1677.00 5733.00 2375.00 1738.00 2323.00 1621.00 1677.00 5902.00 2457.00 1807.00 2392.00 1690.00 1751.00 5906.33 2457.00 1842.00 2422.00 1720.00 1781.00 5915.00 2461.00 1842.00 2427.00 1725.00 1785.00 6344.00 2674.00 2028.00 2600.00 1902.00 1963.00 6348.33 2674.00 2063.00 2635.00 1933.00 1998.00 6452.33 2821.00 2106.00 2678.00 1976.00 2041.00 6872.67 3033.00 2288.00 2851.00 2154.00 2219.00 6877.00 3038.00 2327.00 2890.00 2188.00 2258.00 6968.00 3085.00 2366.00 2925.00 2227.00 2297.00 6972.33 3120.00 2366.00 2929.00 2227.00 2297.00 7236.67 3254.00 2483.00 3038.00 2340.00 2414.00 7241.00 3259.00 2522.00 3077.00 2379.00 2448.00 7245.33 3259.00 2522.00 3081.00 2379.00 2453.00 7249.67 3263.00 2526.00 3081.00 2383.00 2453.00 7964.67 3627.00 2877.00 3419.00 2717.00 2795.00 7969.00 3627.00 2999.00 3540.00 2838.00 2921.00 7990.67 3640.00 3007.00 3553.00 2851.00 2929.00 7995.00 3640.00 3012.00 3553.00 2851.00 2929.00 8484.67 3891.00 3259.00 3792.00 3090.00 3172.00 8489.00 3896.00 3302.00 3835.00 3133.00 3220.00 9182.33 4247.00 3657.00 4177.00 3475.00 3566.00 9186.67 4251.00 3657.00 4177.00 3475.00 3566.00 10790.00 5066.00 4476.00 4962.00 4260.00 4368.00 10794.33 5070.00 4481.00 4966.00 4264.00 4372.00 11492.00 5425.00 4836.00 5308.00 4606.00 4719.00 11496.33 5430.00 4836.00 5308.00 4606.00 4723.00 11856.00 5612.00 5022.00 5486.00 4784.00 4901.00 11860.33 5612.00 5022.00 5486.00 4784.00 4905.00 12558.00 5967.00 5378.00 5828.00 5126.00 5252.00 12562.33 5971.00 5382.00 5833.00 5131.00 5256.00 12623.00 6002.00 5412.00 5863.00 5161.00 5287.00 12627.33 6006.00 5412.00 5863.00 5161.00 5287.00 13476.67 6439.00 5846.00 6279.00 5577.00 5711.00 13481.00 6439.00 5850.00 6283.00 5581.00 5716.00 14997.67 7367.00 6621.00 7024.00 6322.00 6474.00 Use for payments to low income aged persons and pensioners For payments made on or after 1 October 2016 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. Use the Withholding look-up tool to quickly work out the amount to withhold . Using this table You should use this table if you make payments to: • seniors and pensioners who, at the end of the relevant financial year, are 65 years of age or older (for example, to be eligible for the year ending 30 June 2017, an employee must be born on or before 30 June 1952). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. • seniors and pensioners who, at the end of the relevant financial year, are 65 years of age or older (for example, to be eligible for the year ending 30 June 2017, an employee must be born on or before 30 June 1952). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. This table applies to weekly payments including: • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour-hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. This tax table can only apply if the employee has provided you with either: • a Withholding declaration (NAT 3093) answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners (NAT 5072) answering yes to questions 4, 5 and 6. • a Withholding declaration (NAT 3093) answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners (NAT 5072) answering yes to questions 4, 5 and 6. Get it done You can download a printable version of Tax table for seniors and pensioners (NAT 4466, 791KB) in Portable Document Format (PDF). Working out the withholding amount 1. Calculate your employee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from step 1 into the Withholding look-up tool , as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your employee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your employee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. Example An employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool. If the employee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). 1. Calculate your employee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from step 1 into the Withholding look-up tool , as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your employee is: • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. 4. If your employee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. • single, use column 2 • a member of an illness-separated couple, use column 3 • a member of a couple, use column 4. Example An employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool. If the employee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). Calculating fortnightly or monthly withholding amounts First calculate the weekly equivalent of fortnightly or monthly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly or monthly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. Using a formula The withholding amounts shown in this table can be expressed in a mathematical form. You should read this section with Statement of formulas for calculating amounts to be withheld (NAT 1004). If you have developed your own payroll software package, you can use the following formulas and the coefficients outlined below. The formulas comprise linear equations of the form y = ax - b, where: • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. If no TFN is provided, ignore cents when you calculate withholding amounts. Accounting software Software written in accordance with the formulas should be tested for accuracy against the withholding amounts obtained using the Withholding look-up tool . You should only use such software if it produces the exact amounts. Values of the coefficients a and b for each set of formulas Single Weekly earnings(x) less than a b $580 0.0000 0.0000 $620 0.1900 110.3481 $648 0.3150 187.9418 $711 0.4150 252.8226 $811 0.5527 350.8014 $963 0.4727 285.9214 $1,282 0.3477 165.4431 $1,673 0.3450 161.9819 $3,461 0.3900 237.2704 $3,461 & over 0.4900 583.4242 Illness-separated Weekly earnings(x) less than a b $561 0.0000 0.0000 $601 0.1900 106.6942 $648 0.3150 181.8841 $711 0.4150 246.7649 $811 0.5527 344.7438 $915 0.4727 279.8638 $1,282 0.3477 165.4431 $1,673 0.3450 161.9819 $3,461 0.3900 237.2704 $3,461 & over 0.4900 583.4242 Member of a couple Weekly earnings(x) less than a b $517 0.0000 0.0000 $557 0.1900 98.2712 $648 0.3150 167.9202 $711 0.4150 232.8010 $803 0.5527 330.7798 $811 0.4277 230.3231 $1,282 0.3477 165.4431 $1,673 0.3450 161.9819 $3,461 0.3900 237.2704 $3,461 & over 0.4900 583.4242 Medicare levy parameters Weekly earnings threshold 648 Weekly earnings shade-in threshold 811 Medicare levy family threshold 46,966 Weekly family threshold divisor 52 Additional child 3,306 Shading out point multiplier 0.1000 Shading out point divisor 0.0800 Weekly levy adjustment factor 648.8100 Medicare levy 0.0200 Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. When your employee has a HELP, SSL, TSL or Financial Supplement debt If your employee has a HELP, SSL, TSL or Financial Supplement debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Work it out To calculate additional withholding amounts for: • HELP, SSL or TSL debts - refer to HELP/SSL/TSL weekly tax table • Financial Supplement debts - refer to SFSS weekly tax table . • HELP, SSL or TSL debts - refer to HELP/SSL/TSL weekly tax table • Financial Supplement debts - refer to SFSS weekly tax table . Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. For more information, refer to Withholding from allowances . Leave loading If you pay leave loading as a lump sum, you need to use Tax table for back payments, commissions, bonuses and similar payments (NAT 3348) to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to the earnings for that period to calculate withholding. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must give you a Withholding declaration. To work out your employee's annual tax offset entitlement into a weekly value, use the Ready reckoner for tax offsets. Deduct this amount from the amount shown in column 2, 3 or 4 of the Withholding look-up tool ,. Ready reckoner for tax offsets Amount Claimed $ Weekly value $ 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - 20 - 30 1.00 40 1.00 50 1.00 57 1.00 60 1.00 70 1.00 80 2.00 90 2.00 100 2.00 200 4.00 300 6.00 338 6.00 400 8.00 500 10.00 600 11.00 700 13.00 800 15.00 850 16.00 900 17.00 1000 19.00 1100 21.00 1173 22.00 1200 23.00 1300 25.00 1400 27.00 1500 29.00 1600 30.00 1700 32.00 1750 33.00 1800 34.00 1900 36.00 2000 38.00 2500 48.00 2535 48.00 3000 57.00 If the exact tax offset amount claimed is not shown in the ready reckoner, you add the values for an appropriate combination. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Withholding declarations An employee can use the Withholding declaration (NAT 3093) to advise you of a tax offset they choose to claim through reduced withholding. For more information on tax offsets, refer to Claiming tax offsets. Employees can also use a Withholding declaration to advise you of changes to their situation that may vary the amount you need to withhold. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt (or changes to them) • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, SSL, TSL or Financial Supplement debt (or changes to them) • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Medicare levy adjustments To claim the Medicare levy adjustment (available to some low income earners with dependants), an employee must lodge a Medicare levy variation declaration (NAT 0929) with their Tax file number declaration. For instructions on how to work out the Medicare levy adjustment, refer to Medicare levy adjustment weekly tax table (NAT 1010). For payments made on or after 1 October 2016 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(a) of Schedule 1 to the TAA. Using this table You should use this table if you make a payment of a super income stream, including a: • transition to retirement income stream • temporary or permanent disability income stream • super death benefit income stream to a dependant. • transition to retirement income stream • temporary or permanent disability income stream • super death benefit income stream to a dependant. Super income streams A super income stream is a series of regular payments from a super fund when the member has satisfied a condition of release. These regular payments can be paid weekly, fortnightly, monthly, quarterly or annually. The following payments are not super income stream payments: • commutation of an income stream; this is a super lump sum • an amount paid which the member elected to be treated as a super lump sum prior to the payment being made from the income stream. • commutation of an income stream; this is a super lump sum • an amount paid which the member elected to be treated as a super lump sum prior to the payment being made from the income stream. See also: • Conditions of release • Taxation Ruling TR 2013/5: When a super income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums to work out the amount to withhold from super lump sums. • Conditions of release • Taxation Ruling TR 2013/5: When a super income stream commences and ceases for further information on starting and stopping an income stream • Tax table for superannuation lump sums to work out the amount to withhold from super lump sums. Components of a super income stream Before you can work out the withholding amount, you must calculate the components of the super income stream. A super income stream may have two components: • the tax-free component • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). • the tax-free component • taxable component which can include either or both of an - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). - element taxed in the fund (taxed element) - element untaxed in the fund (untaxed element). You do not withhold from the tax-free component. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 49% for residents and 47% for foreign residents from the taxable component (ignoring any cents), if a super income stream payment is made to your payee and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. However, if your payee is 60 years old or above, you can only withhold from the untaxed element of the taxable component. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident payee and 47% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Student Start-up Loan (SSL) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Working out the withholding amount Factors to consider when working out the withholding amount include: • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • whether the income stream is a death benefit income stream • whether the payee is an Australian resident or foreign resident for tax purposes • the age of the payee • the frequency of the income stream payments - for example, fortnightly, monthly • whether the payee is claiming the tax-free threshold • whether the payee is claiming the seniors and pensioners tax offset • whether the income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes) • whether the income stream is a death benefit income stream Payments to Australian residents This table is divided into three parts. The amount required to be withheld from the taxable component of a super income stream can be calculated using the following: • the taxable component is comprised wholly of a taxed element - use part A • the taxable component contains an untaxed element - use part B • the payment is a super death benefit income stream - use part C. • the taxable component is comprised wholly of a taxed element - use part A • the taxable component contains an untaxed element - use part B • the payment is a super death benefit income stream - use part C. Payments to foreign residents If the income stream is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. If the super income stream is assessable in the other country because of the treaty, no withholding is required. If a foreign resident's income stream is assessable in Australia, you are required to withhold from the payment. See also: • The full list of Australian Tax Treaties , as maintained by Treasury • What are tax treaties? • The full list of Australian Tax Treaties , as maintained by Treasury • What are tax treaties? Rounding of withholding amounts Withholding amounts calculated using formulas should be rounded to the nearest dollar. Results ending in exactly 50 cents are rounded to the next higher dollar. Do this rounding directly, that is, do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Withholding amounts calculated using formulas should be rounded to the nearest dollar. Results ending in exactly 50 cents are rounded to the next highest dollar. Do this rounding directly; do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Part A: Taxable component is comprised wholly of a taxed element Step 1 Use the following table to work out whether the taxed element of the taxable component is subject to withholding. If the taxable component contains an untaxed element, go to part B. Age Withholding applies to: Below 60 years Taxed element 60 years and over No withholding If your payee is 60 years of age or over, no withholding is required from the taxed element. If your payee is less than 60 years of age, go to step 2. Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out at step 1. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly payments. Step 3 Some payees may be eligible for a tax offset. Use the following table to calculate the tax offset amount. Super income stream - taxed element Age Tax offset Below preservation age Nil Preservation age to below 60 years Taxed element × 15% Disability super income stream - taxed element Age Tax offset Below preservation age Taxed element × 15% Preservation age to below 60 years Taxed element × 15% See also: Preservation age Step 4 For some payees, the application of the offset from step 3 leads to under withholding for their Medicare levy. An offset adjustment is required. Use the applicable formulas below to calculate the offset adjustment amount (you will need to calculate the weekly equivalent of the taxable component if making fortnightly, monthly or quarterly payments). Adjustment amounts per taxable component amount Taxable component amount (on a weekly basis) Offset adjustment amount Less than the Medicare levy threshold for singles Nil Greater than the Medicare levy threshold for singles, but less than the Medicare levy shade out point (SOP) for singles (Taxable component - Medicare levy threshold for singles) x 0.10 Greater than or equal to the Medicare levy SOP for singles, but less than $934 Taxable component x 0.02 Greater than $933 Nil Medicare levy parameters are contained in Statement of formulas for calculating amounts to be withheld . Step 5 Calculate the notional amount to withhold by first subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Notional amount to withhold = withholding amount - tax offset Notional amount to withhold = withholding amount - tax offset Then compare the notional amount to withhold with the offset adjustment amount calculated at step 4. If the notional amount to withhold is: • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. • less than the amount calculated at step 4, withhold the amount calculated at step 4 • more than the amount calculated at step 4, withhold the notional amount to be withheld. Examples These examples use the PAYG withholding tax tables that apply from 1 October 2016. Case A: Taxable component comprised wholly of a taxed element Example 1 Courtney is 61 and is receiving a fortnightly super income stream of $1,000. The tax-free component of Courtney's fortnightly super income stream is $200. The taxable component of the super income stream is $800. As Courtney is over 60 years old and her taxable component is comprised wholly of a taxed element, no withholding is required. Example 2 Maree is 56 and is receiving a fortnightly super income stream of $1,200. Maree's preservation age is 55. The tax-free component of Maree's fortnightly super income stream is $300. The taxable component of Maree's super income stream is $900. Step 1: As Maree is 56, withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $44, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $820 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1024 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) x 0.10 = ($900 - $820) x 0.10 = $8.00 = $8 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $8 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($44 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 3). That is: Notional withholding amount = $44 - $135 = -$91 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $8. This is the offset adjustment amount which will cover the Medicare levy payable. Example 1 Courtney is 61 and is receiving a fortnightly super income stream of $1,000. The tax-free component of Courtney's fortnightly super income stream is $200. The taxable component of the super income stream is $800. As Courtney is over 60 years old and her taxable component is comprised wholly of a taxed element, no withholding is required. Example 2 Maree is 56 and is receiving a fortnightly super income stream of $1,200. Maree's preservation age is 55. The tax-free component of Maree's fortnightly super income stream is $300. The taxable component of Maree's super income stream is $900. Step 1: As Maree is 56, withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use the Fortnightly tax table to work out the withholding required from the $900 taxed element. This amount is $44, assuming that Maree is claiming the tax-free threshold. Step 3: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 4: Calculate Maree's fortnightly offset adjustment amount. As Maree's fortnightly payment is more than $820 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1024 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as: Offset adjustment amount = (Taxable component - Medicare levy threshold for singles) x 0.10 = ($900 - $820) x 0.10 = $8.00 = $8 per fortnight (rounded to the nearest dollar) Maree's offset adjustment amount is $8 per fortnight. Step 5: To calculate the notional withholding amount, reduce the withholding amount ($44 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 3). That is: Notional withholding amount = $44 - $135 = -$91 Since the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree's fortnightly super income stream is $8. This is the offset adjustment amount which will cover the Medicare levy payable. Part B: Taxable component contains an untaxed element Step 1 Use the following table to work out which elements of the taxable component are subject to withholding. How to apply withholding when taxable component contains untaxed element Age Taxable component of super income stream contains Withholding applies to the following amount(s) Untaxed element Taxed element Below preservation age Yes Yes Sum of untaxed and taxed elements No Yes Taxed element Yes No Untaxed element Preservation age to below 60 years Yes Yes Sum of untaxed and taxed elements No Yes Taxed element Yes No Untaxed element 60 years and over Yes Yes Untaxed element No Yes No withholding Yes No Untaxed element Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 1. Step 3 Some payees may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super income stream - taxable component Age Tax offset Below preservation age Nil Preservation age to below 60 years Taxed element × 15% Untaxed element - Nil 60 years and over Untaxed element x 10% Disability super income stream - taxable component Age Tax offset Below preservation age Taxed element × 15% Untaxed element - Nil Preservation age to below 60 years Taxed element × 15% Untaxed element - Nil 60 years and over Untaxed element x 10% Untaxed element - Nil Untaxed element - Nil Untaxed element - Nil Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Example This example uses the PAYG withholding tax tables that apply from 1 October 2016. Case B: Taxable component comprises a taxed element and an untaxed element Ralph is 63 and receives a fortnightly super income stream of $3,000. The tax-free component of Ralph's fortnightly super income stream is $900. The taxable component of his super income stream is $2,100. Step 1: Ralph's $2,100 taxable component is comprised of a $600 taxed element and a $1,500 untaxed element. As Ralph is over 60 years old, no withholding will apply to the taxed element. Withholding will apply to the $1,500 untaxed element. Step 2: Using the Fortnightly tax table , work out the withholding required from the $1,500 untaxed element. This is $192, assuming that Ralph is claiming the tax-free threshold. Step 3: Ralph is entitled to a tax offset. Tax offset = untaxed element x 10% = $1,500 x 10% = $150 Step 4: Reduce the withholding amount ($192 as worked out in step 2) by the value of the tax offset ($150). Final withholding amount = withholding amount less tax offset = $192 - $150 = $42 Part C: Payment is a super death benefit income stream Step 1 Use the following table to work out which elements of the taxable component are subject to withholding. Super death benefit paid to a dependant 1 Age of deceased Age of recipient Taxable component of super death benefit income stream contains Withholding applies to the following amount(s) Untaxed element Taxed element Below 60 years Below 60 years Yes Yes Sum of untaxed and taxed elements Yes No Untaxed element No Yes Taxed element 60 years and over Yes Yes Untaxed element Yes No Untaxed element No Yes No withholding 60 years and over Yes Yes Untaxed element Yes No Untaxed element No Yes No withholding 1 Dependants include all children of the deceased under the age of 18, any spouse of the deceased (including a former spouse and a current or former de facto spouse) and any person with whom the deceased had an interdependency relationship. An interdependency relationship includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. A dependant can also be a person who was financially dependent on the deceased. Before accepting that a person is financially dependent, phone us on 13 10 20. Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the period the income stream covers - that is, weekly, fortnightly or monthly. Note: Some payees may be eligible to claim the SAPTO. If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners to work out the amount to withhold from the amount calculated in step 1. Step 3 Some super income streams may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super death benefits paid to a dependant Age of deceased Age of recipient Tax offset Below 60 years Below 60 years Taxed element x 15% Untaxed element - Nil 60 years and over Untaxed element × 10% 60 years and over Any age Untaxed element x 10% Untaxed element - Nil Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Amount to withhold = withholding amount - tax offset Amount to withhold = withholding amount - tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Super death benefits paid to a non-dependant A person who is not a dependant of the deceased is not able to receive a super income stream. A super death benefit income stream that was being paid to a non-dependant prior to 1 July 2007 is taxed in the same manner as a super death benefit income stream paid to a dependant. Example This example uses the PAYG withholding tax tables that apply from 1 July 2015. Case C: Super death benefit income stream where the taxable component comprises a taxed element and an untaxed element Harriet is 58 and her husband, also 58, dies in July 2015. As a result of her husband's death, Harriet receives a fortnightly super death benefit income stream of $2,000. The tax-free component of Harriet's super death benefit income stream is $400. The taxable component of Harriet's super death benefit income stream is $1,600. Step 1: Harriet's $1,600 taxable component is comprised of a $600 taxed element and a $1,000 untaxed element. As Harriet is 58 and her husband was also under 60, withholding will apply to the full taxable component. Step 2: Using the Fortnightly tax table , work out the withholding required from the $1,600 taxable component. This is $226, assuming that Harriet is claiming the tax-free threshold. Step 3: Harriet is entitled to a tax offset. Tax offset = taxed element x 15% = $600 x 15% = $90 Step 4: Reduce the withholding amount ($226 as worked out in step 2) by the value of the tax offset ($90). Final withholding amount = withholding amount less tax offset = $226 - $90 = $136 Preservation age The withholding amount varies depending on whether the payee has reached their preservation age when the payment is made. Preservation age is determined using your payee's date of birth. For example, if a member was born on 1 October 1960, they will reach their preservation age of 56 on 1 October 2016. The table below will help with this: Preservation age by date of birth range Date of birth Preservation age Before 1/7/1960 55 1/7/1960-30/6/1961 56 1/7/1961-30/6/1962 57 1/7/1962-30/6/1963 58 1/7/1963-30/6/1964 59 After 30/6/1964 60 Payment summaries You must issue a PAYG payment summary - superannuation income stream to the member for the total of the payments made in the income year. This must be provided by 14 July. This date may be earlier if the member requests it. Payment summaries can also be printed using software that conforms with ATO reporting specifications. See also: • Payment summary information and reporting specifications on our Software developers website • Payment summary information and reporting specifications on our Software developers website", "Related_Explanatory_Statements": "OPS 2016/6 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument replaces and repeals F2016L01380 - registered on 2 September 2016", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20166/00001", "Unmatched_Content": "I, Matthew Bambrick, Acting Deputy Commissioner of Taxation, make this determination under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 . | 4. Scale 1 and 2 apply whether or not the employee is entitled to any leave loading. | 5. Tax offsets may be allowed only where scales 2, 5 or 6 are applied."}
{"Instrument_Reference": "OPS 2016/8", "Title": "Taxation Administration Act Withholding Schedule - Working Holiday Makers. ", "Enabling_Act": "Taxation Administration Act 1953 Section 15-25 of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2016", "Date_of_Issue": "13 December 2016", "Signatory": "Emma Haines Acting Deputy Commissioner of Taxation", "Registration_Number": "F2016L01964", "Registration_Date": "15 December 2016", "Body": "1. Name of instrument: This determination is the Taxation Administration Act Withholding Schedule - Working Holiday Makers. . | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislative Instruments and applies from 1 January 2017. | 3. Purpose: (a) Withholding schedules specify the formulas and procedures to be used for working out the amount to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953. (b) The withholding schedule in this instrument is made for the purposes of collecting income tax payable by working holiday makers. | 4. Withholding schedule: The withholding schedule titled \"Schedule 15: Tax table for working holiday makers\", has effect from the date of commencement of this instrument. For payments made on or after 1 January 2017 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. Using this table This table applies to payments to individuals - including backpackers - who are working in Australia and holds at that time: (a) Working holiday makers visa (subclass 417), or (b) Work and holiday makers visa (subclass 462), or (c) Bridging visa permitting the individual to work in Australia if: (i) the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and (ii) the Minister administering that Act is still to make a decision in relation to the application; and (iii) the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). (a) Working holiday makers visa (subclass 417), or (b) Work and holiday makers visa (subclass 462), or (c) Bridging visa permitting the individual to work in Australia if: (i) the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and (ii) the Minister administering that Act is still to make a decision in relation to the application; and (iii) the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). (i) the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and (ii) the Minister administering that Act is still to make a decision in relation to the application; and (iii) the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). For all other circumstances you should use the relevant PAYG withholding weekly, fortnightly or monthly tax table. If you employ individuals under the Seasonal Worker Programme , the tax table for working holiday makers does not apply. Find out about: • Working out the withholding amount • Registered employer • Unregistered employer • Using a formula • Table A: Working holiday makers income tax rates • Rounding of withholding amounts • Accounting software • TFN declarations • Working out the withholding amount • Registered employer • Unregistered employer • Using a formula • Table A: Working holiday makers income tax rates • Rounding of withholding amounts • Accounting software • TFN declarations To work out the amount you need to withhold, you must: • put the total payments you will make to your employee for the pay period into the Withholding look-up tool • use the appropriate column to find the correct amount to withhold - Column 2 if you are registered and total payments you have made to the employee for the income year so far are less than $37,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year so far are from $37,001 to $87,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year so far are from $87,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year so far are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. • put the total payments you will make to your employee for the pay period into the Withholding look-up tool • use the appropriate column to find the correct amount to withhold - Column 2 if you are registered and total payments you have made to the employee for the income year so far are less than $37,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year so far are from $37,001 to $87,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year so far are from $87,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year so far are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. - Column 2 if you are registered and total payments you have made to the employee for the income year so far are less than $37,001, and the employee has given you a tax file number (TFN) - Column 3 if you are registered and total payments you have made to the employee for the income year so far are from $37,001 to $87,000, and the employee has given you a TFN - Column 4 if you are registered and total payments you have made to the employee for the income year so far are from $87,001 to $180,000, and the employee has given you a TFN - Column 5 if you are registered and total payments you have made to the employee for the income year so far are more than $180,000, and the employee has given you a TFN - Column 6 if you are registered and the employee has not given you a TFN. Example 1: Using the Withholding look-up tool A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the week of $680.70. The employee has provided their TFN on a Tax file number declaration , and the total payments you have made to this employee do not exceed $37,000 for the 2016-17 income year. To work out the correct amount to withhold, put $680 into the Withholding look-up tool (ignore cents). The tool will automatically calculate the withholding result of $102 (Column 2, registered employer and employee has given you a TFN). You need to register with us before you employ a working holiday maker. If you are registered, you will be able to withhold at a flat rate of 15% up to $37,000 in total payments made to each individual working holiday maker within an income year. Where total payments exceed $37,000, see Table A below for the applicable withholding rate. Next steps: WHM registration tool If you have not registered with us to withhold at working holiday maker tax rates, you are required to withhold at foreign resident rates as specified in the tax tables for weekly, fortnightly or monthly payments. If you have developed your own payroll software package, you can use the formulas and coefficients outlined below to calculate the withholding amount. The formulas comprise linear equations of the form y = ax , where: • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. • y is the amount to be withheld expressed in dollars • x is total payment made to the employee for the pay period, ignoring any cents • a is the value of the coefficient as shown in Table A. The following tax rates for 2016-17 apply for working holiday makers holding a subclass 417 or 462 visa from 1 January 2017. Table A: Working holiday makers income tax rates for 2016-17 from 1 January 2017 Taxable income Tax rate Value (a) $0-$37,000 15% on each $1 up to $37,000 0.15 $37,001-$87,000 32.5% on each $1 over $37,000 to $87,000 0.325 $87,001-$180,000 37% on each $1 over $87,000 to $180,000 0.37 $180,001 and over 47%* on each $1 over $180,000 0.47 * Includes the Temporary Budget Repair Levy of 2%. If no TFN is provided you must withhold at 47% on total payments made. If using formulas, the value of 'a' is 0.47. Example 2: Using the formula A foreign resident employee is working in Australia under a work and holiday makers visa (subclass 462) and has earnings for the month of $2,825.75. The employee has provided their TFN on a Tax file number declaration, and total payments you have made to this employee for the income year do not exceed $37,000. x = 2,825 (ignoring cents) Withholding amount ( y ) = ( a x x ) = 0.15 x 2825 = 423.75 or $424.00 (rounded to nearest dollar) Example 3: When payments exceed $37,000 A foreign resident employee is working in Australia under a working holiday makers visa (subclass 417) and has earnings for the month of May 2017 of $3,570.20. The employee has provided their TFN on a Tax file number declaration and the total payments you have made to this employee from January 2017 to April 2017, in the 2016-17 income year, is $38,500. Last month's payment resulted in total payments exceeding $37,000. Therefore, from the next pay you must withhold at the foreign resident tax rates specified in Table A. Withholding is calculated at 32.5c for every dollar of earnings over $37,000 (to $87,000) Current pay = $3,570.20 The value of ' a ' in the formula is 0.325. Withholding = 0.325 x 3570 = 1,160.25 or $1,160.00 (rounded to the nearest dollar) The withholding amounts calculated as a result of applying the above rates and formula are rounded to the nearest dollar. Values ending in 50 cents and higher are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Where withholding is calculated on the top marginal rate of tax or when no TFN is provided, ignore cents in the withholding result. Software written in accordance with the formulas in this tax table should be tested for accuracy against the Withholding look-up tool . The results obtained when using the coefficients in this table may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Your employee may indicate that they are a working holiday maker in their TFN declaration. Even if they don't, you will need to withhold amounts using the rates shown in Table A (provided they have given you a valid TFN). This applies to: (a) Working holiday makers visa (subclass 417), or (b) Work and holiday makers visa (subclass 462), or (c) Bridging visa permitting the individual to work in Australia if: (i) the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and (ii) the Minister administering that Act is still to make a decision in relation to the application; and (iii) the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). (a) Working holiday makers visa (subclass 417), or (b) Work and holiday makers visa (subclass 462), or (c) Bridging visa permitting the individual to work in Australia if: (i) the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and (ii) the Minister administering that Act is still to make a decision in relation to the application; and (iii) the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). (i) the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and (ii) the Minister administering that Act is still to make a decision in relation to the application; and (iii) the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b). To confirm the visa status of a working holiday maker, go to the Department of Immigration and Border Protection's Visa Entitlement Verification Online (VEVO) webpage. This is where you can check visa details and conditions. Working holiday makers cannot claim tax offsets. If they have claimed a tax offset on the Tax file number declaration , do not adjust the amount you withhold. You must withhold 47% from payments to a working holiday maker (ignoring cents), if: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at Question 1 of the Tax file number declaration that they have lodged a Tax file number - application or enquiry for individuals with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make unless we tell you not to.", "Related_Explanatory_Statements": "OPS 2016/8 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20168/00001", "Unmatched_Content": "I, Emma Haines, Acting Deputy Commissioner of Taxation, make this determination under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 ."}
{"Instrument_Reference": "OPS 2015/2", "Title": "a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA", "Enabling_Act": "Taxation Administration Act 1953 Section 15-25 of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2015", "Date_of_Issue": "", "Signatory": "Signed on the 27th of May 2015 Steve Versperman Deputy Commissioner of Taxation", "Registration_Number": "F2015L00750", "Registration_Date": "28 May 2015", "Body": "2. Scales 1, 2, 3, 5 and 6 may be applied only where employees have provided their TFN.: 3. For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result. | 6. All scales include the Temporary Budget Repair Levy.: 7. Scale 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for residents only. 8. For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $20,896 ($401 per week) or less. Where the taxable income exceeds $20,896 but is less than $26,120 ($502 per week), the levy is shaded in at the rate of 10% of the excess over $20,896. Where a person's taxable income is $26,120 ($502 per week) or more, Medicare is levied at the rate of 2% of total taxable income. 9. The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows: Medicare levy parameters Scale 2 OLD Scale 2 NEW Scale 6 OLD Scale 6 NEW Weekly earnings threshold 395 401 660 678 Weekly earnings shade-in threshold 493 502 826 847 Medicare levy family threshold 34,367 35,261 34,367 35,261 Weekly family threshold divisor 52 52 52 52 Additional child 3,156 3,238 3,156 3,238 Shading out point multiplier 0.1000 0.1000 0.0500 0.0500 Shading out point divisor 0.0800 0.0800 0.0400 0.0400 Weekly levy adjustment factor 395.0400 401.8500 660.9000 678.1000 Medicare levy 0.0200 0.0200 0.0100 0.0100 About this schedule Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table, can be calculated using the formulas and coefficients contained in this schedule. Separate formulas apply to: • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. Find out more • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts ). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts ). The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to Tax offsets and Medicare levy adjustments. For sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments, see Withholding amounts and Medicare levy adjustments . Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table. This applies if earnings exceed $3,275 weekly or $6,550 fortnightly. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Use these rounding rules across all scales except scale 4 (where employee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated. When there are 53 pay periods in a financial year In some years, you may have 53 pay periods instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. You should let your employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amount in the table below. Weekly earnings $ Additional withholding $ 725 to 1,524 3 1,525 to 3,449 4 3,450 and over 10 When there are 27 pay periods in a financial year In some years, you may have 27 pay periods instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. You should let employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amounts in the table below. Fortnightly earnings $ Additional withholding $ 1,390 to 3,049 12 3,050 to 6,799 17 6,800 and over 42 Working out the weekly earnings The method of working out the weekly earnings (x) for the purpose of applying the formulas is as follows: Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Example Weekly income $467.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $477.00 Add 99 cents $0.99 Weekly earnings $477.99 Calculating withholding fortnightly, monthly or quarterly amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two (for more information, refer to Tax offsets ). • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two (for more information, refer to Tax offsets ). • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. Tax offsets The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows: • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. Medicare levy adjustment A Medicare levy adjustment is not allowed where withholding amounts have been calculated using scales 1, 3, 4 or 5. The amount obtained using scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable. When an employee is entitled to an adjustment An employee who has lodged both a completed Withholding declaration and a Medicare levy variation declaration (NAT 0929), may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following: • $401 or more where scale 2 is applied • $678 or more where scale 6 is applied. • $401 or more where scale 2 is applied • $678 or more where scale 6 is applied. To claim the adjustment, the employee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration. Calculating the Medicare levy adjustment To calculate the Medicare levy adjustment, your software package will need to be able to distinguish those employees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration. Where employees have answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration. You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for employees with weekly earnings of one of the following: • $502 or more where scale 2 is applied • $847 or more where scale 6 is applied. • $502 or more where scale 2 is applied • $847 or more where scale 6 is applied. Values used in the calculations may be regarded as variables. Weekly family threshold (WFT) Where scale 2 or scale 6 is applied Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: - WFT = $678.10 (35,261 / 52) (rounded to the nearest cent). - WFT = $678.10 (35,261 / 52) (rounded to the nearest cent). Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 3,238 and add the result to 35,261 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,238 × 2] + 35,261) / 52 WFT = 802.6346 or $802.63 (rounded to the nearest cent) a. multiply the number of children shown at question 12 by 3,238 and add the result to 35,261 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,238 × 2] + 35,261) / 52 WFT = 802.6346 or $802.63 (rounded to the nearest cent) Shading Out Point (SOP) The SOP relative to an employee's WFT is calculated as follows: Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result. Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,238 × 6] + 35,261) / 52 WFT = 1,051.7115 or $1,051.71 (rounded to the nearest cent) SOP = (WFT × 0.1) / 0.0800 SOP = ($1,051.71 × 0.1) / 0.0800 SOP = 1,314.6375 or $1,314 (ignoring cents) Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,238 × 6] + 35,261) / 52 WFT = 1,051.7115 or $1,051.71 (rounded to the nearest cent) SOP = (WFT × 0.1) / 0.0800 SOP = ($1,051.71 × 0.1) / 0.0800 SOP = 1,314.6375 or $1,314 (ignoring cents) Weekly Levy Adjustment (WLA) Where scale 2 is applied Where weekly earnings are $401 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings ), in the following formulas: 1. If x is less than $502, WLA = (x - 401.85) × 0.1 2. If x is $502 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([x - WFT] × 0.0800) 1. If x is less than $502, WLA = (x - 401.85) × 0.1 2. If x is $502 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([x - WFT] × 0.0800) Where scale 6 is applied Where weekly earnings are $678 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings ), in the following formulas: 1. If x is less than $847, WLA = (x - 678.10) × 0.05 2. If x is $847 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT 0.0100) - ([x - WFT] × 0.0400) 1. If x is less than $847, WLA = (x - 678.10) × 0.05 2. If x is $847 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT 0.0100) - ([x - WFT] × 0.0400) In each case WLA should be rounded to the nearest dollar. Values ending in 50 cents should be rounded to the next higher dollar. Examples Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $502, WLA is calculated using formula (1): WLA = (465.99 - 401.85) × 0.1 = 6.4140 or $6.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $849.47 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 849.99 WFT = ([3,238 × 3] + 35,261) / 52 = 864.9038 or $864.90 (rounded to the nearest cent) As x is greater than $847 and less than WFT, WLA is calculated using formula (2): WLA = 849.99 × 0.01 = 8.4999 or $8.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 982.99 WFT = ([3,238 × 4] + 35,261) / 52 = 927.1731 or $927.17 (rounded to the nearest cent). SOP = (927.17 × 0.1) / 0.08 = 1,158.9625 or $1,158 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (927.17 × 0.020) - ([982.99 - 927.17] × 0.0800) = 14.0778 or $14.00 (rounded to the nearest dollar) Example 1 Employee's weekly earnings are $465.33 and scale 2 is applied. x = 465.99 As x is less than $502, WLA is calculated using formula (1): WLA = (465.99 - 401.85) × 0.1 = 6.4140 or $6.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $849.47 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 849.99 WFT = ([3,238 × 3] + 35,261) / 52 = 864.9038 or $864.90 (rounded to the nearest cent) As x is greater than $847 and less than WFT, WLA is calculated using formula (2): WLA = 849.99 × 0.01 = 8.4999 or $8.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 982.99 WFT = ([3,238 × 4] + 35,261) / 52 = 927.1731 or $927.17 (rounded to the nearest cent). SOP = (927.17 × 0.1) / 0.08 = 1,158.9625 or $1,158 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (927.17 × 0.020) - ([982.99 - 927.17] × 0.0800) = 14.0778 or $14.00 (rounded to the nearest dollar) Fortnightly levy adjustment Multiply rounded weekly levy adjustment by two. Example Employee's fortnightly earnings are $1,495.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,495.52 / 2 = $747.76 x = 747.99 WFT = (3,238 × 1] +35,261) / 52 = 740.3654 or $740.37 (rounded to the nearest cent). SOP = (740.37× 0.1) / 0.08 = 925.4625 or $925 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (740.37× 0.020) - ([747.99 -740.37] × 0.0800) = 14.1978 or $14.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $28.00 ($14.00 x 2) Example Employee's fortnightly earnings are $1,495.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,495.52 / 2 = $747.76 x = 747.99 WFT = (3,238 × 1] +35,261) / 52 = 740.3654 or $740.37 (rounded to the nearest cent). SOP = (740.37× 0.1) / 0.08 = 925.4625 or $925 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (740.37× 0.020) - ([747.99 -740.37] × 0.0800) = 14.1978 or $14.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $28.00 ($14.00 x 2) Monthly levy adjustment Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar. Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 / 13 = $646.23 x = 646.99 WFT = $678.10 As x is greater than $502 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 / 3, rounded to the nearest dollar). Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 / 13 = $646.23 x = 646.99 WFT = $678.10 As x is greater than $502 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 / 3, rounded to the nearest dollar). Quarterly levy adjustment Multiply rounded weekly levy adjustment by 13 General examples Example 1 Employee's weekly earnings are $1,003.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1,003.99 Weekly withholding amount (y) = (a × x) - b = (0.3500 × 1,003.99) - 169.9231 = 181.4734 or $181.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($989.44) and less than the SOP ($1,236) appropriate to employee with five children. Formula (3) applies. = (989.44 × 0.0200) - ([1,003.99 - 989.44] × 0.0800) = 19.7888 - 1.1640 = 18.6248 or $19.00 (rounded to nearest dollar) Net weekly withholding amount $181.00 - $19.00 = $162.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 / 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = (a × x) - b = (0.1900 × 555.99) - 70.3077 = 35.3304 or $35.00 (rounded to nearest dollar) Fortnightly withholding amount $35.00 × 2 = $70.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $70.00 - $63.00 = $7.00. Example 3 Employee's monthly earnings are $4,156.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $925 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,156.33 + 0.01) × 3 / 13 = 959.1554 or $959 (ignore cents) x = 959.99 Weekly withholding amount (y) = (a × x) - b = (0.3500 ×959.99) - 169.9231 = 166.0734 or $166.00 (rounded to nearest dollar) Monthly withholding amount $166.00 × 13 / 3 = $719.33 or $719.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $719.00 - $113.00 = $606.00 Example 1 Employee's weekly earnings are $1,003.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 1,003.99 Weekly withholding amount (y) = (a × x) - b = (0.3500 × 1,003.99) - 169.9231 = 181.4734 or $181.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($989.44) and less than the SOP ($1,236) appropriate to employee with five children. Formula (3) applies. = (989.44 × 0.0200) - ([1,003.99 - 989.44] × 0.0800) = 19.7888 - 1.1640 = 18.6248 or $19.00 (rounded to nearest dollar) Net weekly withholding amount $181.00 - $19.00 = $162.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 / 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = (a × x) - b = (0.1900 × 555.99) - 70.3077 = 35.3304 or $35.00 (rounded to nearest dollar) Fortnightly withholding amount $35.00 × 2 = $70.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $70.00 - $63.00 = $7.00. Example 3 Employee's monthly earnings are $4,156.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $925 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($4,156.33 + 0.01) × 3 / 13 = 959.1554 or $959 (ignore cents) x = 959.99 Weekly withholding amount (y) = (a × x) - b = (0.3500 ×959.99) - 169.9231 = 166.0734 or $166.00 (rounded to nearest dollar) Monthly withholding amount $166.00 × 13 / 3 = $719.33 or $719.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $719.00 - $113.00 = $606.00 Calculating withholding amounts for payments made on a daily or casual basis The withholding amounts shown in the Tax table for daily and casual workers (NAT 1024) can be expressed in a mathematical form, using the formulas and coefficients provided. To work out withholding amounts using the formulas: 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at: - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. 1. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the coefficients at: - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. 3. Round the result to the nearest dollar. 4. Divide this amount by five to convert it to the daily equivalent. 5. Round the daily withholding amount to the nearest dollar. - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. Where the employee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Tax table for seniors and pensioners (NAT 4466) Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided. The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Sample data Weekly withholding amounts Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 27 5.00 - 9.00 - - 28 6.00 - 9.00 - - 116 26.00 - 38.00 - - 117 26.00 - 39.00 - - 249 57.00 - 82.00 - - 250 57.00 - 82.00 - - 337 78.00 - 111.00 - - 338 78.00 - 112.00 - - 369 89.00 - 122.00 - - 370 89.00 - 122.00 - - 400 100.00 6.00 132.00 6.00 6.00 401 100.00 6.00 132.00 6.00 6.00 501 135.00 35.00 165.00 25.00 25.00 502 136.00 35.00 166.00 25.00 25.00 677 197.00 72.00 223.00 59.00 59.00 678 197.00 72.00 224.00 59.00 59.00 710 208.00 79.00 234.00 65.00 66.00 711 209.00 79.00 235.00 65.00 67.00 846 256.00 127.00 279.00 110.00 118.00 847 256.00 127.00 280.00 110.00 118.00 916 280.00 151.00 302.00 133.00 142.00 917 281.00 151.00 303.00 133.00 142.00 1164 367.00 238.00 384.00 215.00 226.00 1165 368.00 238.00 384.00 215.00 227.00 1281 413.00 279.00 423.00 253.00 266.00 1282 413.00 279.00 423.00 253.00 266.00 1537 513.00 368.00 507.00 338.00 353.00 1538 513.00 369.00 508.00 338.00 353.00 1844 632.00 488.00 621.00 451.00 470.00 1845 633.00 488.00 621.00 452.00 470.00 2119 740.00 595.00 723.00 553.00 574.00 2120 740.00 596.00 723.00 553.00 575.00 2490 884.00 740.00 860.00 690.00 715.00 2491 885.00 740.00 860.00 691.00 715.00 2652 948.00 803.00 920.00 750.00 777.00 2653 948.00 804.00 920.00 751.00 777.00 2736 980.00 836.00 951.00 781.00 809.00 2737 981.00 836.00 952.00 782.00 809.00 2898 1043.00 899.00 1011.00 841.00 870.00 2899 1044.00 900.00 1011.00 842.00 871.00 2913 1049.00 905.00 1017.00 847.00 876.00 2914 1050.00 905.00 1017.00 847.00 876.00 3087 1117.00 973.00 1081.00 911.00 942.00 3088 1118.00 973.00 1081.00 911.00 942.00 3460 1300.00 1118.00 1219.00 1049.00 1084.00 3461 1300.00 1119.00 1219.00 1050.00 1084.00 Fortnightly withholding amounts Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 54 10.00 - 18.00 - - 56 12.00 - 18.00 - - 232 52.00 - 76.00 - - 234 52.00 - 78.00 - - 498 114.00 - 164.00 - - 500 114.00 - 164.00 - - 674 156.00 - 222.00 - - 676 156.00 - 224.00 - - 738 178.00 - 244.00 - - 740 178.00 - 244.00 - - 800 200.00 12.00 264.00 12.00 12.00 802 200.00 12.00 264.00 12.00 12.00 1002 270.00 70.00 330.00 50.00 50.00 1004 272.00 70.00 332.00 50.00 50.00 1354 394.00 144.00 446.00 118.00 118.00 1356 394.00 144.00 448.00 118.00 118.00 1420 416.00 158.00 468.00 130.00 132.00 1422 418.00 158.00 470.00 130.00 134.00 1692 512.00 254.00 558.00 220.00 236.00 1694 512.00 254.00 560.00 220.00 236.00 1832 560.00 302.00 604.00 266.00 284.00 1834 562.00 302.00 606.00 266.00 284.00 2328 734.00 476.00 768.00 430.00 452.00 2330 736.00 476.00 768.00 430.00 454.00 2562 826.00 558.00 846.00 506.00 532.00 2564 826.00 558.00 846.00 506.00 532.00 3074 1026.00 736.00 1014.00 676.00 706.00 3076 1026.00 738.00 1016.00 676.00 706.00 3688 1264.00 976.00 1242.00 902.00 940.00 3690 1266.00 976.00 1242.00 904.00 940.00 4238 1480.00 1190.00 1446.00 1106.00 1148.00 4240 1480.00 1192.00 1446.00 1106.00 1150.00 4980 1768.00 1480.00 1720.00 1380.00 1430.00 4982 1770.00 1480.00 1720.00 1382.00 1430.00 5304 1896.00 1606.00 1840.00 1500.00 1554.00 5306 1896.00 1608.00 1840.00 1502.00 1554.00 5472 1960.00 1672.00 1902.00 1562.00 1618.00 5474 1962.00 1672.00 1904.00 1564.00 1618.00 5796 2086.00 1798.00 2022.00 1682.00 1740.00 5798 2088.00 1800.00 2022.00 1684.00 1742.00 5826 2098.00 1810.00 2034.00 1694.00 1752.00 5828 2100.00 1810.00 2034.00 1694.00 1752.00 6174 2234.00 1946.00 2162.00 1822.00 1884.00 6176 2236.00 1946.00 2162.00 1822.00 1884.00 6920 2600.00 2236.00 2438.00 2098.00 2168.00 6922 2600.00 2238.00 2438.00 2100.00 2168.00 Monthly withholding amounts Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 117.00 22.00 - 39.00 - - 121.33 26.00 - 39.00 - - 502.67 113.00 - 165.00 - - 507.00 113.00 - 169.00 - - 1079.00 247.00 - 355.00 - - 1083.33 247.00 - 355.00 - - 1460.33 338.00 - 481.00 - - 1464.67 338.00 - 485.00 - - 1599.00 386.00 - 529.00 - - 1603.33 386.00 - 529.00 - - 1733.33 433.00 26.00 572.00 26.00 26.00 1737.67 433.00 26.00 572.00 26.00 26.00 2171.00 585.00 152.00 715.00 108.00 108.00 2175.33 589.00 152.00 719.00 108.00 108.00 2933.67 854.00 312.00 966.00 256.00 256.00 2938.00 854.00 312.00 971.00 256.00 256.00 3076.67 901.00 342.00 1014.00 282.00 286.00 3081.00 906.00 342.00 1018.00 282.00 290.00 3666.00 1109.00 550.00 1209.00 477.00 511.00 3670.33 1109.00 550.00 1213.00 477.00 511.00 3969.33 1213.00 654.00 1309.00 576.00 615.00 3973.67 1218.00 654.00 1313.00 576.00 615.00 5044.00 1590.00 1031.00 1664.00 932.00 979.00 5048.33 1595.00 1031.00 1664.00 932.00 984.00 5551.00 1790.00 1209.00 1833.00 1096.00 1153.00 5555.33 1790.00 1209.00 1833.00 1096.00 1153.00 6660.33 2223.00 1595.00 2197.00 1465.00 1530.00 6664.67 2223.00 1599.00 2201.00 1465.00 1530.00 7990.67 2739.00 2115.00 2691.00 1954.00 2037.00 7995.00 2743.00 2115.00 2691.00 1959.00 2037.00 9182.33 3207.00 2578.00 3133.00 2396.00 2487.00 9186.67 3207.00 2583.00 3133.00 2396.00 2492.00 10790.00 3831.00 3207.00 3727.00 2990.00 3098.00 10794.33 3835.00 3207.00 3727.00 2994.00 3098.00 11492.00 4108.00 3480.00 3987.00 3250.00 3367.00 11496.33 4108.00 3484.00 3987.00 3254.00 3367.00 11856.00 4247.00 3623.00 4121.00 3384.00 3506.00 11860.33 4251.00 3623.00 4125.00 3389.00 3506.00 12558.00 4520.00 3896.00 4381.00 3644.00 3770.00 12562.33 4524.00 3900.00 4381.00 3649.00 3774.00 12623.00 4546.00 3922.00 4407.00 3670.00 3796.00 12627.33 4550.00 3922.00 4407.00 3670.00 3796.00 13377.00 4840.00 4216.00 4684.00 3948.00 4082.00 13381.33 4845.00 4216.00 4684.00 3948.00 4082.00 14993.33 5633.00 4845.00 5282.00 4546.00 4697.00 14997.67 5633.00 4849.00 5282.00 4550.00 4697.00 Sample data - Scale 2 Weekly Medicare levy adjustment Weekly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 400 - - - - - - 401 - - - - - - 450 5.00 5.00 5.00 5.00 5.00 5.00 451 5.00 5.00 5.00 5.00 5.00 5.00 501 10.00 10.00 10.00 10.00 10.00 10.00 502 10.00 10.00 10.00 10.00 10.00 10.00 526 11.00 11.00 11.00 11.00 11.00 11.00 527 11.00 11.00 11.00 11.00 11.00 11.00 551 11.00 11.00 11.00 11.00 11.00 11.00 552 11.00 11.00 11.00 11.00 11.00 11.00 576 12.00 12.00 12.00 12.00 12.00 12.00 577 12.00 12.00 12.00 12.00 12.00 12.00 601 12.00 12.00 12.00 12.00 12.00 12.00 602 12.00 12.00 12.00 12.00 12.00 12.00 626 13.00 13.00 13.00 13.00 13.00 13.00 627 13.00 13.00 13.00 13.00 13.00 13.00 651 13.00 13.00 13.00 13.00 13.00 13.00 652 13.00 13.00 13.00 13.00 13.00 13.00 676 14.00 14.00 14.00 14.00 14.00 14.00 677 14.00 14.00 14.00 14.00 14.00 14.00 701 12.00 14.00 14.00 14.00 14.00 14.00 702 12.00 14.00 14.00 14.00 14.00 14.00 726 10.00 15.00 15.00 15.00 15.00 15.00 727 10.00 15.00 15.00 15.00 15.00 15.00 751 8.00 14.00 15.00 15.00 15.00 15.00 752 8.00 14.00 15.00 15.00 15.00 15.00 776 6.00 12.00 16.00 16.00 16.00 16.00 777 6.00 12.00 16.00 16.00 16.00 16.00 801 4.00 10.00 16.00 16.00 16.00 16.00 802 4.00 10.00 16.00 16.00 16.00 16.00 826 2.00 8.00 14.00 17.00 17.00 17.00 827 2.00 8.00 14.00 17.00 17.00 17.00 851 - 6.00 12.00 17.00 17.00 17.00 852 - 6.00 12.00 17.00 17.00 17.00 876 - 4.00 10.00 16.00 18.00 18.00 877 - 4.00 10.00 16.00 18.00 18.00 901 - 2.00 8.00 14.00 18.00 18.00 902 - 2.00 8.00 14.00 18.00 18.00 926 - - 6.00 12.00 19.00 19.00 927 - - 6.00 12.00 18.00 19.00 951 - - 4.00 10.00 17.00 19.00 952 - - 4.00 10.00 16.00 19.00 976 - - 2.00 8.00 15.00 20.00 977 - - 2.00 8.00 14.00 20.00 1157 - - - - - 6.00 1158 - - - - - 6.00 1235 - - - - - - 1236 - - - - - - Fortnightly Medicare levy adjustment Fortnightly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 800 - - - - - - 802 - - - - - - 900 10.00 10.00 10.00 10.00 10.00 10.00 902 10.00 10.00 10.00 10.00 10.00 10.00 1002 20.00 20.00 20.00 20.00 20.00 20.00 1004 20.00 20.00 20.00 20.00 20.00 20.00 1052 22.00 22.00 22.00 22.00 22.00 22.00 1054 22.00 22.00 22.00 22.00 22.00 22.00 1102 22.00 22.00 22.00 22.00 22.00 22.00 1104 22.00 22.00 22.00 22.00 22.00 22.00 1152 24.00 24.00 24.00 24.00 24.00 24.00 1154 24.00 24.00 24.00 24.00 24.00 24.00 1202 24.00 24.00 24.00 24.00 24.00 24.00 1204 24.00 24.00 24.00 24.00 24.00 24.00 1252 26.00 26.00 26.00 26.00 26.00 26.00 1254 26.00 26.00 26.00 26.00 26.00 26.00 1302 26.00 26.00 26.00 26.00 26.00 26.00 1304 26.00 26.00 26.00 26.00 26.00 26.00 1352 28.00 28.00 28.00 28.00 28.00 28.00 1354 28.00 28.00 28.00 28.00 28.00 28.00 1402 24.00 28.00 28.00 28.00 28.00 28.00 1404 24.00 28.00 28.00 28.00 28.00 28.00 1452 20.00 30.00 30.00 30.00 30.00 30.00 1454 20.00 30.00 30.00 30.00 30.00 30.00 1502 16.00 28.00 30.00 30.00 30.00 30.00 1504 16.00 28.00 30.00 30.00 30.00 30.00 1552 12.00 24.00 32.00 32.00 32.00 32.00 1554 12.00 24.00 32.00 32.00 32.00 32.00 1602 8.00 20.00 32.00 32.00 32.00 32.00 1604 8.00 20.00 32.00 32.00 32.00 32.00 1652 4.00 16.00 28.00 34.00 34.00 34.00 1654 4.00 16.00 28.00 34.00 34.00 34.00 1702 - 12.00 24.00 34.00 34.00 34.00 1704 - 12.00 24.00 34.00 34.00 34.00 1752 - 8.00 20.00 32.00 36.00 36.00 1754 - 8.00 20.00 32.00 36.00 36.00 1802 - 4.00 16.00 28.00 36.00 36.00 1804 - 4.00 16.00 28.00 36.00 36.00 1852 - - 12.00 24.00 38.00 38.00 1854 - - 12.00 24.00 36.00 38.00 1902 - - 8.00 20.00 34.00 38.00 1904 - - 8.00 20.00 32.00 38.00 1952 - - 4.00 16.00 30.00 40.00 1954 - - 4.00 16.00 28.00 40.00 2314 - - - - - 12.00 2316 - - - - - 12.00 2470 - - - - - - 2472 - - - - - - Monthly Medicare levy adjustment Monthly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1733.33 - - - - - - 1737.67 - - - - - - 1950.00 22.00 22.00 22.00 22.00 22.00 22.00 1954.33 22.00 22.00 22.00 22.00 22.00 22.00 2171.00 43.00 43.00 43.00 43.00 43.00 43.00 2175.33 43.00 43.00 43.00 43.00 43.00 43.00 2279.33 48.00 48.00 48.00 48.00 48.00 48.00 2283.67 48.00 48.00 48.00 48.00 48.00 48.00 2387.67 48.00 48.00 48.00 48.00 48.00 48.00 2392.00 48.00 48.00 48.00 48.00 48.00 48.00 2496.00 52.00 52.00 52.00 52.00 52.00 52.00 2500.33 52.00 52.00 52.00 52.00 52.00 52.00 2604.33 52.00 52.00 52.00 52.00 52.00 52.00 2608.67 52.00 52.00 52.00 52.00 52.00 52.00 2712.67 56.00 56.00 56.00 56.00 56.00 56.00 2717.00 56.00 56.00 56.00 56.00 56.00 56.00 2821.00 56.00 56.00 56.00 56.00 56.00 56.00 2825.33 56.00 56.00 56.00 56.00 56.00 56.00 2929.33 61.00 61.00 61.00 61.00 61.00 61.00 2933.67 61.00 61.00 61.00 61.00 61.00 61.00 3037.67 52.00 61.00 61.00 61.00 61.00 61.00 3042.00 52.00 61.00 61.00 61.00 61.00 61.00 3146.00 43.00 65.00 65.00 65.00 65.00 65.00 3150.33 43.00 65.00 65.00 65.00 65.00 65.00 3254.33 35.00 61.00 65.00 65.00 65.00 65.00 3258.67 35.00 61.00 65.00 65.00 65.00 65.00 3362.67 26.00 52.00 69.00 69.00 69.00 69.00 3367.00 26.00 52.00 69.00 69.00 69.00 69.00 3471.00 17.00 43.00 69.00 69.00 69.00 69.00 3475.33 17.00 43.00 69.00 69.00 69.00 69.00 3579.33 9.00 35.00 61.00 74.00 74.00 74.00 3583.67 9.00 35.00 61.00 74.00 74.00 74.00 3687.67 - 26.00 52.00 74.00 74.00 74.00 3692.00 - 26.00 52.00 74.00 74.00 74.00 3796.00 - 17.00 43.00 69.00 78.00 78.00 3800.33 - 17.00 43.00 69.00 78.00 78.00 3904.33 - 9.00 35.00 61.00 78.00 78.00 3908.67 - 9.00 35.00 61.00 78.00 78.00 4012.67 - - 26.00 52.00 82.00 82.00 4017.00 - - 26.00 52.00 78.00 82.00 4121.00 - - 17.00 43.00 74.00 82.00 4125.33 - - 17.00 43.00 69.00 82.00 4229.33 - - 9.00 35.00 65.00 87.00 4233.67 - - 9.00 35.00 61.00 87.00 5013.67 - - - - - 26.00 5018.00 - - - - - 26.00 5351.67 - - - - - - 5356.00 - - - - - - Sample data - Scale 6 Weekly Medicare half-levy adjustment Weekly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 677 - - - - - 678 - - - - - 761 4.00 4.00 4.00 4.00 4.00 762 4.00 4.00 4.00 4.00 4.00 846 8.00 8.00 8.00 8.00 8.00 847 3.00 6.00 8.00 8.00 8.00 861 3.00 6.00 9.00 9.00 9.00 862 2.00 6.00 9.00 9.00 9.00 876 2.00 5.00 8.00 9.00 9.00 877 2.00 5.00 8.00 9.00 9.00 891 1.00 4.00 8.00 9.00 9.00 892 1.00 4.00 8.00 9.00 9.00 906 1.00 4.00 7.00 9.00 9.00 907 1.00 4.00 7.00 9.00 9.00 921 - 3.00 6.00 9.00 9.00 922 - 3.00 6.00 9.00 9.00 936 - 3.00 6.00 9.00 9.00 937 - 3.00 6.00 9.00 9.00 951 - 2.00 5.00 8.00 10.00 952 - 2.00 5.00 8.00 10.00 966 - 1.00 5.00 8.00 10.00 967 - 1.00 5.00 8.00 10.00 981 - 1.00 4.00 7.00 10.00 982 - 1.00 4.00 7.00 10.00 996 - - 3.00 6.00 10.00 997 - - 3.00 6.00 10.00 1011 - - 3.00 6.00 9.00 1012 - - 3.00 6.00 9.00 1026 - - 2.00 5.00 8.00 1027 - - 2.00 5.00 8.00 1041 - - 2.00 5.00 8.00 1042 - - 2.00 5.00 8.00 1056 - - 1.00 4.00 7.00 1057 - - 1.00 4.00 7.00 1071 - - - 3.00 7.00 1072 - - - 3.00 7.00 1086 - - - 3.00 6.00 1087 - - - 3.00 6.00 1101 - - - 2.00 5.00 1102 - - - 2.00 5.00 1116 - - - 2.00 5.00 1117 - - - 2.00 5.00 1131 - - - 1.00 4.00 1132 - - - 1.00 4.00 1157 - - - - 3.00 1158 - - - - 3.00 1235 - - - - - 1236 - - - - - Fortnightly Medicare half-levy adjustment Fortnightly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1354 - - - - - 1356 - - - - - 1522 8.00 8.00 8.00 8.00 8.00 1524 8.00 8.00 8.00 8.00 8.00 1692 16.00 16.00 16.00 16.00 16.00 1694 6.00 12.00 16.00 16.00 16.00 1722 6.00 12.00 18.00 18.00 18.00 1724 4.00 12.00 18.00 18.00 18.00 1752 4.00 10.00 16.00 18.00 18.00 1754 4.00 10.00 16.00 18.00 18.00 1782 2.00 8.00 16.00 18.00 18.00 1784 2.00 8.00 16.00 18.00 18.00 1812 2.00 8.00 14.00 18.00 18.00 1814 2.00 8.00 14.00 18.00 18.00 1842 - 6.00 12.00 18.00 18.00 1844 - 6.00 12.00 18.00 18.00 1872 - 6.00 12.00 18.00 18.00 1874 - 6.00 12.00 18.00 18.00 1902 - 4.00 10.00 16.00 20.00 1904 - 4.00 10.00 16.00 20.00 1932 - 2.00 10.00 16.00 20.00 1934 - 2.00 10.00 16.00 20.00 1962 - 2.00 8.00 14.00 20.00 1964 - 2.00 8.00 14.00 20.00 1992 - - 6.00 12.00 20.00 1994 - - 6.00 12.00 20.00 2022 - - 6.00 12.00 18.00 2024 - - 6.00 12.00 18.00 2052 - - 4.00 10.00 16.00 2054 - - 4.00 10.00 16.00 2082 - - 4.00 10.00 16.00 2084 - - 4.00 10.00 16.00 2112 - - 2.00 8.00 14.00 2114 - - 2.00 8.00 14.00 2142 - - - 6.00 14.00 2144 - - - 6.00 14.00 2172 - - - 6.00 12.00 2174 - - - 6.00 12.00 2202 - - - 4.00 10.00 2204 - - - 4.00 10.00 2232 - - - 4.00 10.00 2234 - - - 4.00 10.00 2262 - - - 2.00 8.00 2264 - - - 2.00 8.00 2314 - - - - 6.00 2316 - - - - 6.00 2470 - - - - - 2472 - - - - - Monthly Medicare half-levy adjustment Monthly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 2933.67 - - - - - 2938.00 - - - - - 3297.67 17.00 17.00 17.00 17.00 17.00 3302.00 17.00 17.00 17.00 17.00 17.00 3666.00 35.00 35.00 35.00 35.00 35.00 3670.33 13.00 26.00 35.00 35.00 35.00 3731.00 13.00 26.00 39.00 39.00 39.00 3735.33 9.00 26.00 39.00 39.00 39.00 3796.00 9.00 22.00 35.00 39.00 39.00 3800.33 9.00 22.00 35.00 39.00 39.00 3861.00 4.00 17.00 35.00 39.00 39.00 3865.33 4.00 17.00 35.00 39.00 39.00 3926.00 4.00 17.00 30.00 39.00 39.00 3930.33 4.00 17.00 30.00 39.00 39.00 3991.00 - 13.00 26.00 39.00 39.00 3995.33 - 13.00 26.00 39.00 39.00 4056.00 - 13.00 26.00 39.00 39.00 4060.33 - 13.00 26.00 39.00 39.00 4121.00 - 9.00 22.00 35.00 43.00 4125.33 - 9.00 22.00 35.00 43.00 4186.00 - 4.00 22.00 35.00 43.00 4190.33 - 4.00 22.00 35.00 43.00 4251.00 - 4.00 17.00 30.00 43.00 4255.33 - 4.00 17.00 30.00 43.00 4316.00 - - 13.00 26.00 43.00 4320.33 - - 13.00 26.00 43.00 4381.00 - - 13.00 26.00 39.00 4385.33 - - 13.00 26.00 39.00 4446.00 - - 9.00 22.00 35.00 4450.33 - - 9.00 22.00 35.00 4511.00 - - 9.00 22.00 35.00 4515.33 - - 9.00 22.00 35.00 4576.00 - - 4.00 17.00 30.00 4580.33 - - 4.00 17.00 30.00 4641.00 - - - 13.00 30.00 4645.33 - - - 13.00 30.00 4706.00 - - - 13.00 26.00 4710.33 - - - 13.00 26.00 4771.00 - - - 9.00 22.00 4775.33 - - - 9.00 22.00 4836.00 - - - 9.00 22.00 4840.33 - - - 9.00 22.00 4901.00 - - - 4.00 17.00 4905.33 - - - 4.00 17.00 5013.67 - - - - 13.00 5018.00 - - - - 13.00 5351.67 - - - - - 5356.00 - - - - - earnings $ earnings $ Other statements of formulas Statements of formulas for other classes of payees are also available. These include PAYG withholding: • Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539) • Tax table for individuals employed in the horticultural or shearing industry (NAT 1013) • Tax table for actors, variety artists and other entertainers (NAT 1023) • Tax table for seniors and pensioners (NAT 4466). • Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539) • Tax table for individuals employed in the horticultural or shearing industry (NAT 1013) • Tax table for actors, variety artists and other entertainers (NAT 1023) • Tax table for seniors and pensioners (NAT 4466). Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee, (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, use scale 3. • If they have not given you a valid TFN, use scale 4. • If they have given you a valid TFN, use scale 3. • If they have not given you a valid TFN, use scale 4. Foreign residents cannot claim tax offsets to reduce withholding. They may, in limited circumstances, be entitled to claim a zone or overseas forces offset in their income tax return. If your foreign resident employee has claimed a tax offset on the Tax file number declaration, you don't need to make any adjustments to the amount you withhold. Withholding declarations An employee may use a Withholding declaration (NAT 3093) to advise you of a tax offset they choose to claim through reduced withholding from you. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, TSL or Financial Supplement debt, or changes to them • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, TSL or Financial Supplement debt, or changes to them • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee has a HELP, TSL or Financial Supplement debt If your employee has a HELP, TSL or Financial Supplement debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Work it out To calculate additional withholding amounts for: • HELP or TSL debts, refer to either - HELP/TSL weekly tax table (NAT 2173) - HELP/TSL fortnightly tax table (NAT 2185) - HELP/TSL monthly tax table (NAT 2186) • Financial Supplement debts, refer to either - SFSS weekly tax table (NAT 3306) - SFSS fortnightly tax table (NAT 3307) - SFSS monthly tax table (NAT 3308) • Statement of formulas, refer to - Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539) • HELP or TSL debts, refer to either - HELP/TSL weekly tax table (NAT 2173) - HELP/TSL fortnightly tax table (NAT 2185) - HELP/TSL monthly tax table (NAT 2186) • Financial Supplement debts, refer to either - SFSS weekly tax table (NAT 3306) - SFSS fortnightly tax table (NAT 3307) - SFSS monthly tax table (NAT 3308) • Statement of formulas, refer to - Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539) - HELP/TSL weekly tax table (NAT 2173) - HELP/TSL fortnightly tax table (NAT 2185) - HELP/TSL monthly tax table (NAT 2186) - SFSS weekly tax table (NAT 3306) - SFSS fortnightly tax table (NAT 3307) - SFSS monthly tax table (NAT 3308) - Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539) Employees who are entitled to a reduction of Medicare levy or do not have to pay the Medicare levy because of low family income, will not have to make a compulsory HELP, TSL or Financial Supplement repayment for that year. The exemption from making a compulsory HELP, TSL or Financial Supplement repayment may be claimed on the Medicare levy variation declaration. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. Find out more Withholding from allowances Leave loading If you pay leave loading as a lump sum, use Tax table for back payments, commissions, bonuses and similar payments (NAT 3348) to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding. Holiday pay, long service leave and employment termination payments Employees who continue working for you You must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment. Find out more Withholding from annual and long service leave for continuing employees Employees who stop working for you This schedule does not cover any lump sum payments made to an employee who stops working for you. If an employee has unused annual leave, leave loading or long service leave, refer to Tax table for unused leave payments on termination of employment (NAT 3351). Any other lump sum payments may be employment termination payments, refer to Tax table for employment termination payments (NAT 70980). Do not withhold any amount for HELP, TSL or Financial Supplement debts from lump sum termination payments. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. To work out the employee's annual tax offset entitlement into a weekly, fortnightly, monthly or quarterly, refer to Tax offsets . Do not allow for any tax offsets if any of the following apply: • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. Medicare levy adjustment To claim the Medicare levy adjustment available to some low income earners with dependants, your employee must lodge a Medicare levy variation declaration (NAT 0929) with their Tax file number declaration. Some employees may be liable for an increased rate of Medicare levy or the Medicare levy surcharge as a result of new income tests. They can lodge a Medicare levy variation declaration, requesting you to increase the amount to be withheld from their payments. Work it out Medicare levy adjustment For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by sections 12-35 of Schedule 1 to the TAA. Use the Withholding look-up tool to quickly work out the amount to withhold . Using this table You should use this table if you make payments to individuals in the horticultural industry who: • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold. • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold. Also use this table if you make payments to individuals in the shearing industry such as shearers, crutchers, wool classers, cooks, shed hands and pressers who: • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. For all other circumstances use the relevant PAYG withholding weekly or fortnightly tax table. Get it done You can download a printable version of Tax table for individuals employed in the horticultural or shearing industry (NAT 1013, 337KB) in Portable Document Format (PDF). If you employ individuals under the Seasonal labour mobility program this tax table does not apply. For these individuals you are required to withhold at 15%. For more information about the program, refer to Seasonal labour mobility program - frequently asked questions for approved employers . Working out the withholding amount To work out the amount you need to withhold you must 1. Input your employees total earnings into the Withholding look-up tool . 2. Use the appropriate column to find the correct amount to withhold - column 2 if the resident employee has given you a TFN - column 3 if the resident employee has not given you a TFN - column 4 if the foreign resident employee has given you a TFN - column 5 if the foreign resident employee has not given you a TFN. Example An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding look-up tool. If the employee is: • a resident employee and has given you a TFN use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN use column 3 to find the correct amount to withhold ($113) • a foreign employee and has given you a TFN use column 4 to find the correct amount to withhold ($76) • a foreign employee and has not given you a TFN use column 5 to find the correct amount to withhold ($108). 1. Input your employees total earnings into the Withholding look-up tool . 2. Use the appropriate column to find the correct amount to withhold - column 2 if the resident employee has given you a TFN - column 3 if the resident employee has not given you a TFN - column 4 if the foreign resident employee has given you a TFN - column 5 if the foreign resident employee has not given you a TFN. - column 2 if the resident employee has given you a TFN - column 3 if the resident employee has not given you a TFN - column 4 if the foreign resident employee has given you a TFN - column 5 if the foreign resident employee has not given you a TFN. Example An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding look-up tool. If the employee is: • a resident employee and has given you a TFN use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN use column 3 to find the correct amount to withhold ($113) • a foreign employee and has given you a TFN use column 4 to find the correct amount to withhold ($76) • a foreign employee and has not given you a TFN use column 5 to find the correct amount to withhold ($108). • a resident employee and has given you a TFN use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN use column 3 to find the correct amount to withhold ($113) • a foreign employee and has given you a TFN use column 4 to find the correct amount to withhold ($76) • a foreign employee and has not given you a TFN use column 5 to find the correct amount to withhold ($108). Resident employees The standard rate of withholding of 13% applies where an employee has given you a valid TFN and you withhold amounts using the figures shown in column 2 of the Withholding look-up tool. If the employee has not given you a valid TFN, you must withhold amounts using the figures shown in column 3 of the Withholding look-up tool. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. Where an employee has given you a valid TFN, you withhold amounts using the figures shown in column 4 of the Withholding look-up tool . If the employee has not given you a valid TFN, you must withhold amounts using the figures shown in column 5 of the Withholding look-up tool . Foreign residents cannot claim tax offsets to reduce withholding. They may, in limited circumstances, be entitled to claim a zone or overseas forces offset in their income tax return. If your foreign resident employee has claimed a tax offset on the Tax file number declaration, you don't need to make any adjustments to the amount you withhold. Pay period The rates in this tax table apply irrespective of the pay period. Using a formula The withholding amounts shown in this table can be expressed in mathematical form. If you have developed your own payroll software package, you can use the formulas and coefficients outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in table A. Table A: Resident or foreign resident rate Resident - a Foreign resident - a Tax file number 0.13 0.33 No tax file number 0.49 0.47 • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in table A. Rounding of withholding amounts The withholding amounts calculated as a result of applying the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Accounting software Software written in accordance with the formulas in this tax table should be tested for accuracy against the Withholding look-up tool . The results obtained when using the coefficients in this table may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Tax file number declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Varying your PAYG withholding If your employee believes that for their circumstances the amount you withhold will be too much, they may apply to us for a variation to reduce the amount of withholding. Find out more For more information, refer to PAYG withholding - varying your PAYG withholding . For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. Use the Withholding look-up tool to quickly work out the amount to withhold . Using this table You should use this table if you make payments to employees who are actors, variety artists and other entertainers who receive payments for their performances. Do not use this table if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following: • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. For these types of payments the Commissioner has varied the rate of withholding to 20% of the payment. Find out more For more information refer to PAYG withholding - performing artists and promotional activities . Get it done You can download a printable version of the Tax table for actors, variety artists and other entertainers (NAT 1023, 488KB) in Portable Document Format (PDF). For all other relevant employees, refer to PAYG withholding weekly tax table or fortnightly tax table . Do not use this table for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding (FRW). Find out more For more information refer to Withholding from payments to foreign residents for entertainment or sports activities . Working out the withholding amount The tax table for actors, variety artists and other entertainers is only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the formulas to calculate withholding amounts. To work out the amount you need to withhold using the tax table, you must: 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2 of $23.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 / 52 / 3 rounded to the nearest dollar). The amount to withhold is $20.00 ($23.00 - $3.00). 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2 of $23.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 / 52 / 3 rounded to the nearest dollar). The amount to withhold is $20.00 ($23.00 - $3.00). Using a formula The withholding amounts shown in this table can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and the coefficients outlined in table A and table B . This section should be read with Statement of formulas for calculating amounts to be withheld (NAT 1004). The formulas comprise linear equations of the form y = ax - b where: • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. Table A: Employee has claimed the tax-free threshold Weekly earnings (x) less than a b $462 - - $502 0.1520 70.3077 $627 0.2320 110.4923 $889 0.1680 70.3077 $1,923 0.2800 169.9231 $4,326 0.3120 231.4615 $4,326 and over 0.3920 577.6154 Table B: Employee has not claimed the tax-free threshold Weekly earnings (x) less than a b $35 0.1520 0.1520 $423 0.1873 1.2687 $1,456 0.2800 40.4964 $3,860 0.3120 87.1118 $3,860 and over 0.3920 395.9580 • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. To work out withholding amounts using the formulas, you must: 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. If you pay your employees daily rather than per performance, the amount to withhold (including reductions for tax offsets) should be worked out on a daily basis. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.28 - 169.9231 = $110.3541. Round to the nearest dollar = $110. 3. $110 / 2 = $55.00. Round to the nearest dollar = $55. Therefore, the amount to withhold from each performance is $55. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.28 - 169.9231 = $110.3541. Round to the nearest dollar = $110. 3. $110 / 2 = $55.00. Round to the nearest dollar = $55. Therefore, the amount to withhold from each performance is $55. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.28 - 169.9231 = $110.3541. Round to the nearest dollar = $110. 3. $110 / 2 = $55.00. Round to the nearest dollar = $55. Accounting software Software written in accordance with the formulas in this table should be tested for accuracy against the Withholding look-up tool . The results obtained when using the coefficients in this table may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If an employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration (NAT 3093). If your employee claims a tax offset, reduce the amount to be withheld from their earnings per performance by the value of the tax offset. The per performance value is the tax offset amount claimed divided by 52, divided by the number of performances per week. Round to the nearest dollar. Do not allow for any tax offsets if any of the following apply: • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. Withholding declarations An employee may use a Withholding declaration (NAT 3093) to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see Claiming tax offsets . Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, TSL or Financial Supplement debt, or changes to them. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, TSL or Financial Supplement debt, or changes to them. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • if they have not given you a valid TFN, you need to withhold 47% for each $1 of earnings (ignoring any cents). • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign resident tax rates Weekly earnings $ Weekly rate 0 to 1,538 33 cents for each dollar of earnings 1,539 to 3,462 $508 plus 37 cents for each $1 of earnings over $1,538 3,463 and over $1,219 plus 47 cents for each $1 of earnings over $3,462 • if they have not given you a valid TFN, you need to withhold 47% for each $1 of earnings (ignoring any cents). • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. earnings over $1,538 earnings over $3,462 Foreign residents cannot claim tax offsets to reduce withholding. They may, in limited circumstances, be entitled to claim a zone or overseas forces offset in their income tax return. If your foreign resident employee has claimed a tax offset on the Tax file number declaration, you don't need to make any adjustments to the amount you withhold. For payments made on or after 1 July 2015 Withholding limit There is a withholding limit of 49% on tax withheld from any additional payments calculated using an annualised method. Applying this withholding limit may result in withholding not being sufficient to cover some employees' end of year tax liability. In these situations, an employee can ask their employer to increase their withholding for the remainder of the financial year. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953. It applies to certain withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 paid as a lump sum. Using this table Use this table if you make a payment of salary or wages which is: • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. Other payments you should use this tax table for These payments include back payments of: • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. Back payments (including lump sums in arrears) A back payment is a payment that was meant to have been made in a prior period. For example: • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. A back payment is distinct from a bonus, which is a payment made for recognition of performance including past performance. A bonus (or similar payment) can only be considered a back payment if you paid the bonus later than the time that it should have been paid. If you normally process payments in a pay period later than the work is performed, for example, overtime payments paid with a time lag of one pay period, they are not considered back payments. These payments are treated as part of the normal pay cycle when paid and withholding is calculated on total earnings for that period. An overtime payment is only considered a back payment if it was meant to have been made in a prior pay period. Commissions Commissions are typically payments made as recognition of performance or service, and may be calculated as a percentage of the proceeds from a particular transaction or series of transactions. Bonuses and similar payments A bonus is usually made to an employee in recognition of performance or services, and may be calculated as a percentage of the proceeds from a particular business transaction. These payments may not necessarily be related to a particular period of work. A payment will be treated as similar to a bonus if it is an amount of a one-off nature that does not relate to work performed in a particular period. Examples include: • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. Leave loading Payment of leave loading can also be regarded as a payment similar to a bonus, if it is made as a lump sum and not on a pro rata basis as leave is taken. If you pay leave loading on a pro rata basis, add it to earnings for the period to calculate withholding using the standard tax tables. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for Individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Terms we use Additional payments Additional payments include back payments (including lump sum payments in arrears), commissions, bonuses and similar payments. Normal earnings Normal earnings are gross taxable earnings and include all salary and wage income, taxable allowances, and overtime earnings for the current financial year. This includes any back payments previously made using Method B(i) . At the start of a financial year, an employee's normal earnings can be based on the last full pay period worked in the previous financial year. If an employee's pay fluctuates significantly, you can use an average of gross taxable earnings for the current financial year (or, if applicable, the previous financial year). If an employee has no current or past normal earnings (for example, the employee is newly employed), you can include expected future earnings in your calculations. This can be based on the employee's contracted or expected salary for the financial year. For the purposes of this table, normal earnings do not include employment termination payments or unused leave payments made on termination of employment. Average total earnings Average total earnings are the sum of all normal earnings paid in the current financial year, including current pay, plus any current year back payments if Method B(i) is used to calculate withholding. Then divide the total earnings by the number of pay periods to date (including the current pay period). Pay periods per financial year Pay periods per financial year refers to a total of 52 pay periods if paid weekly, 26 pay periods if paid fortnightly or 12 pay periods if paid monthly. No adjustments are required for a 53 week / 27 fortnight year. Withholding limit If your employee has a Higher Education Loan Program (HELP), Trade Support Loan (TSL) or Financial Supplement debt, see HELP, TSL, SFSS and additional payments . If you use Method A or Method B(ii) , the amount of tax to be withheld from an additional payment is limited to a maximum of 49% of the additional payment. If the withholding amount calculated (including a HELP, TSL or Financial Supplement component) using Method A or Method B(ii) exceeds 49% of the additional payment being made, then the amount is reduced to be equal to 49% of that payment. The withholding limit applies to the additional payment only and not to normal earnings for the current pay period. For some employees, the withholding limit may result in their withholding amounts not being sufficient to cover their end-of-year tax liability, as their total earnings for the financial year may exceed the HELP, TSL or Financial Supplement repayment threshold or attract a higher rate of tax. Under these circumstances, your employee can arrange an upwards variation by entering into an agreement with you to vary the rate or amount of withholding. For more information about withholding variations, refer to: • For employers: PAYG withholding variations for payers • For employees: PAYG withholding - varying your PAYG withholding . • For more information about HELP, TSL and Financial Supplement repayment thresholds, refer to: • HELP, TSL and SFSS repayment thresholds and rates . • For employers: PAYG withholding variations for payers • For employees: PAYG withholding - varying your PAYG withholding . • For more information about HELP, TSL and Financial Supplement repayment thresholds, refer to: • HELP, TSL and SFSS repayment thresholds and rates . Working out the withholding amount To work out the amount you need to withhold from an additional payment, you must use either Method A or Method B. Using Method B is more complex but produces a withholding amount that more closely approximates the actual tax payable. Calculations made using either method are acceptable to work out the withholding amount. If your calculation using either method results in a negative amount, you treat the result as nil. Using Method A Use this method for any additional payments made regardless of the financial year the additional payment applies to. This includes all back payments, commissions, bonuses or similar payments. This method calculates withholding by apportioning additional payments made in the current pay period over the number of pay periods in a financial year, and applying that average amount to the gross earnings in the current pay period. If you are paying a commission, bonus or similar payment for a defined period of less than 12 months, you can choose to calculate withholding by using the number of pay periods the payment relates to at step 3. For example, if a commission relates to four weeks and the employee is paid weekly, you divide the commission by four pay periods at step 3, rather than 52 pay periods. Step Instruction 1 Work out your employee's gross earnings excluding any additional payments for the current pay period. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings in step 1. 3 Add any additional payments to be made in the current pay period together and divide the total by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the gross earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount at step 6 by the number of pay periods used in step 3. 8 Multiply the additional payment being made in the current pay period by 49%. 9 Use the lesser amount of step 7 and step 8 for the withholding on the additional payment. Ignore any cents. 10 Work out the total PAYG withholding for the current pay period by adding the withholding on the additional payment (step 9) to the withholding on the gross earnings (step 2). Using Method B Use Method B(i) for any back payments applied to specific periods in the current financial year. Use Method B(ii) for either: • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. If you are making back payments applying to current and previous financial years, apportion the back payment between those years and then use the applicable method for each component to calculate withholding. If you are making multiple additional payments: • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, that is, you made an additional payment to the employee in a previous pay period, do not recalculate the withholding for the additional payment previously made. • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, that is, you made an additional payment to the employee in a previous pay period, do not recalculate the withholding for the additional payment previously made. B(i) Back payments applied to specific periods in the current financial year This method recalculates withholding for each pay period the back payment applies. Step Instruction 1 Work out how much of the back payment applied to each earlier pay period in the current financial year. 2 For the first affected pay period, add the back payment relevant to that period to the normal earnings 1 previously paid to get total earnings for that period. 3 Use the relevant tax table to find the amount to be withheld from the total earnings for that period. 4 Subtract the amount previously withheld for the period from the amount at step 3. 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the back payment. 6 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 7 Work out the total PAYG withholding for the current pay period by adding the withholding on the back payment (step 5) to the withholding on the gross earnings (step 6). | 1 See Terms we use for the definition of normal earnings.: B(ii) Additional payments applied over the whole financial year This method calculates withholding by averaging all additional payments made in the current financial year over the number of pay periods in a financial year, and applying that to the average total earnings to date. Step Instruction 1 Calculate the average total earnings 2 paid to your employee over the current financial year to date. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from the average total earnings in step 1. 3 Add all additional payments made in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the average total earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount in step 6 by the number of pay periods used in step 3. 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7. 9 Multiply the additional payment being made in the current pay period by 49%. 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. 11 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). | 2 See Terms we use for the definition of average total earnings.: Commissions, bonuses or similar payments If a commission, bonus or similar payment relates to work your employee performed for more than one pay period (or for an undefined period), you calculate withholding by applying either Method A or Method B(ii). Do not use this tax table for payments for a single pay period. If the commission, bonus or similar payment relates to work your employee performed in a single pay period (for example, a week, a fortnight or a month) the amount is added to all their other earnings for the current period. Withholding is then calculated using the standard PAYG withholding tax tables. HELP, TSL, SFSS and additional payments If your employee has advised you they have a Higher Education Loan Program (HELP), Trade Support Loan (TSL) or Financial Supplement debt on their Tax file number declaration (NAT 3092) or Withholding declaration (NAT 3093), you must also withhold from the additional payment using the relevant HELP/TSL or SFSS tax tables. You calculate the amounts you need to withhold from additional payments for HELP, TSL and SFSS by using the same method you used to calculate the PAYG withholding amount from the additional payment. For example, if you calculate the amount to be withheld from the additional payment using Method A, use the same method to calculate the amounts to be withheld for HELP, TSL and SFSS purposes. How do you calculate withholding on the additional payment if it is calculated separately to the HELP, TSL and SFSS components? If you calculate withholding separately, you need to make sure that the withholding limit in Method A and Method B(ii) applies to the combined total calculated for the additional payment and the HELP, TSL and SFSS components. For example, at step 9 in Method A you must combine the amounts from the two separate calculations used for step 7 before comparing it to the amount calculated at step 8. Get it done You can use the following schedule that combine PAYG withholding with HELP, TSL and SFSS instead of repeating the calculation separately for each component: • Schedule 8 - Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539). • Schedule 8 - Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539). The results obtained when using the coefficients in the above schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. Either calculation is acceptable. Copies of all the tax tables are available on our website, refer to Tax tables . Variations If your employee has a withholding variation in place for the current financial year, you use one of the following to work out the amount of withholding from additional payments: • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. If your employee had a withholding variation in place at the time the additional payment accrued but the withholding variation is no longer in effect when the additional payment is made, it does not apply when working out the amount to withhold. Find out more If you need help to determine whether to use a withholding variation to work out the amount to withhold from an additional payment, phone us on 1300 360 221. Leave without pay For the purposes of this table, any periods where your employee has taken leave without pay do not affect the calculations outlined in each of the methods. For example, for Method A and Method B(ii), you are still required at step 3 to apportion all additional payments made by the total number of pay periods in a financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Superannuation income streams To work out the amount you need to withhold from the taxable component of back payments of super income streams (pensions and annuities), including lump sum payments in arrears, use either Method A or B. Payment summaries You must record back payments on your employee's payment summary. What payment summary you use depends on whether the back payments relate to a superannuation income stream or previous period of assessable foreign service. Use: • PAYG payment summary - individual non-business (NAT 0046) for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream (NAT 70987) for super income stream payments • PAYG payment summary - foreign employment (NAT 73297) for payments related to a previous period of assessable foreign service. • PAYG payment summary - individual non-business (NAT 0046) for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream (NAT 70987) for super income stream payments • PAYG payment summary - foreign employment (NAT 73297) for payments related to a previous period of assessable foreign service. Find out more For more information about payment summaries, refer to PAYG payment summaries and guidelines . Completing the individual non-business payment summary For payments accrued in the current financial year include the total: • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. Salary and wage income accrued before the current financial year For each payment accrued in a prior financial year, but not more than 12 months before the date of payment include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Other amounts accrued before the current financial year 3 For each payment accrued in a prior financial year of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued in a prior financial year of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Employee letter You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. Completing the superannuation income stream payment summary For payments accrued in the current financial year, include: • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' For payments accrued prior to the current financial year, include: • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' Payee letter You must also provide your payee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. Completing the foreign employment payment summary For salary and wage payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued in a prior financial year, but not more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. Employee letter You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. | 3 Refer to Other payments you should use this tax table for: Examples Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $355 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $361 6 Subtract the amount at step 2 from the amount at step 5. = $361 - $355 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $90 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $91 6 Subtract the amount at step 2 from the amount at step 5. = $91 - $90 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) Step Instructions Result 8 Multiply the additional payment being made in the current pay period by 49%. = $900 × 49% $441 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $355 • HELP withholding on gross earnings in the current pay period = $90 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $809 ($355 + $90 + $312 + $52). Example 1 uses both: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $215 4 Subtract the amount previously withheld for the period from the amount at step 3. = $215 - $180 $35 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $35. $280 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $215 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $215 + $280 $495 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. HELP component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $44 4 Subtract the amount previously withheld for the period from the amount at step 3. = $44 - $0 $44 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $44. $352 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $44 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $44 + $352 $396 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $215 • HELP withholding on gross earnings in the current pay period = $44 • PAYG withholding on additional payment = $280 • HELP withholding on additional payment = $352 The total PAYG withholding is $891 ($215 + $44 + $280 + $352). Example 2 uses: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2013, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 11 November 2015. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 / 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $290 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 / 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $324 6 Subtract the amount at step 2 from the amount at step 5. = $324 - $290 $34 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $34 × 26 $884 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $884 - $0 $884 9 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $290 10 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 8) to the withholding on the gross earnings (step 9). = $884 + $290 $1,174 Example 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2015, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,800 to $5,600. His employer agreed that the increase would be backdated to 1 August 2014 and paid at the end of September 2015. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to August 2015) = $1,600 • a prior financial year (11 pay periods from 1 August 2014 to 30 June 2015) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,226 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,226 - $945 $281 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $281. $562 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). As Pablo has an accumulated Financial Supplement debt, his employer will need to calculate a withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $169 4 Subtract the amount previously withheld for the period from the amount at step 3. = $169 - $95 $74 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $74. $148 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). Method B(ii) - PAYG withholding component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,226 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,482 6 Subtract the amount at step 2 from the amount at step 5. = $1,482 - $1,226 $256 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $256 × 12 $3,072 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,072 - $0 $3,072 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $169 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $191 6 Subtract the amount at step 2 from the amount at step 5. = $191 - $169 $22 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $22 × 12 $264 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $264 - $0 $264 Withholding limit (including SFSS component) Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 49% $4,312 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,072 + $264 = $3,336 This amount is used as it's less than step 9. $3,336 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,226 • SFSS withholding on gross earnings in the current pay period = $169 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $562 • SFSS withholding on additional payment for current financial year = $148 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,072 • SFSS withholding on additional payment for prior financial year = $264 Total PAYG withholding is $5,441 ($1,226 + $169 + $562 + $148 + $3,072 + $264). Example 4 uses both: • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $355 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $361 6 Subtract the amount at step 2 from the amount at step 5. = $361 - $355 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $90 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $91 6 Subtract the amount at step 2 from the amount at step 5. = $91 - $90 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) Step Instructions Result 8 Multiply the additional payment being made in the current pay period by 49%. = $900 × 49% $441 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $355 • HELP withholding on gross earnings in the current pay period = $90 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $809 ($355 + $90 + $312 + $52). Example 1 uses both: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. • PAYG withholding on gross earnings in the current pay period = $355 • HELP withholding on gross earnings in the current pay period = $90 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $215 4 Subtract the amount previously withheld for the period from the amount at step 3. = $215 - $180 $35 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $35. $280 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $215 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $215 + $280 $495 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. HELP component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $44 4 Subtract the amount previously withheld for the period from the amount at step 3. = $44 - $0 $44 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $44. $352 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $44 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $44 + $352 $396 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $215 • HELP withholding on gross earnings in the current pay period = $44 • PAYG withholding on additional payment = $280 • HELP withholding on additional payment = $352 The total PAYG withholding is $891 ($215 + $44 + $280 + $352). Example 2 uses: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. • PAYG withholding on gross earnings in the current pay period = $215 • HELP withholding on gross earnings in the current pay period = $44 • PAYG withholding on additional payment = $280 • HELP withholding on additional payment = $352 • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2013, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 11 November 2015. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 / 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $290 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 / 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $324 6 Subtract the amount at step 2 from the amount at step 5. = $324 - $290 $34 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $34 × 26 $884 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $884 - $0 $884 9 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $290 10 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 8) to the withholding on the gross earnings (step 9). = $884 + $290 $1,174 Example 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2015, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,800 to $5,600. His employer agreed that the increase would be backdated to 1 August 2014 and paid at the end of September 2015. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to August 2015) = $1,600 • a prior financial year (11 pay periods from 1 August 2014 to 30 June 2015) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,226 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,226 - $945 $281 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $281. $562 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). As Pablo has an accumulated Financial Supplement debt, his employer will need to calculate a withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $169 4 Subtract the amount previously withheld for the period from the amount at step 3. = $169 - $95 $74 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $74. $148 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). Method B(ii) - PAYG withholding component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,226 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,482 6 Subtract the amount at step 2 from the amount at step 5. = $1,482 - $1,226 $256 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $256 × 12 $3,072 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,072 - $0 $3,072 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $169 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $191 6 Subtract the amount at step 2 from the amount at step 5. = $191 - $169 $22 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $22 × 12 $264 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $264 - $0 $264 Withholding limit (including SFSS component) Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 49% $4,312 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,072 + $264 = $3,336 This amount is used as it's less than step 9. $3,336 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,226 • SFSS withholding on gross earnings in the current pay period = $169 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $562 • SFSS withholding on additional payment for current financial year = $148 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,072 • SFSS withholding on additional payment for prior financial year = $264 Total PAYG withholding is $5,441 ($1,226 + $169 + $562 + $148 + $3,072 + $264). Example 4 uses both: • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. • the current financial year (2 pay periods from 1 July to August 2015) = $1,600 • a prior financial year (11 pay periods from 1 August 2014 to 30 June 2015) = $8,800. Combine the two step 8 results. = $3,072 + $264 = $3,336 This amount is used as it's less than step 9. • PAYG withholding on gross earnings in the current pay period = $1,226 • SFSS withholding on gross earnings in the current pay period = $169 • PAYG withholding on additional payment for current financial year = $562 • SFSS withholding on additional payment for current financial year = $148 • PAYG withholding on additional payment for prior financial year = $3,072 • SFSS withholding on additional payment for prior financial year = $264 ($1,226 + $169 + $562 + $148 + $3,072 + $264). • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(b) of Schedule 1 to the TAA. Using this table You should use this table if you pay an annuity that is not a super income stream. For super income stream payments, refer to Tax table for superannuation income streams (NAT 70982). Get it done We have a calculator to help work out the correct amount of tax to withhold from payments to most payees. To access the calculator, refer to Tax withheld calculator . Working out the withholding amount To work out the withholding amount for an annuity payment that is not a super income stream, you must: 1. Work out the amount of income to withhold from using the following formula: 2. Annuity payment - [Deductible 27H amount / Number of instalments] 1. Work out the amount of income to withhold from using the following formula: 2. Annuity payment - [Deductible 27H amount / Number of instalments] In this formula: • deductible 27H amount is the deductible amount for the annuity calculated under section 27H of the Income Tax Assessment Act 1936. • number of instalments is the number of instalments of the annuity payable in the income year. • deductible 27H amount is the deductible amount for the annuity calculated under section 27H of the Income Tax Assessment Act 1936. • number of instalments is the number of instalments of the annuity payable in the income year. Find out more If you do not know the deductible 27H amount, we will calculate it for you. To make this request, the annuity recipient needs to send the information set out in question D11 - Deductible amount of undeducted purchase price of a foreign pension or annuity to the following address: Australian Taxation Office PO Box 3578 ALBURY NSW 2640 For more information, refer to Individual tax return instructions supplement and read question D11. 3. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. 3. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If your payee gives you a Withholding declaration (NAT 3093) indicating that they want to claim a SAPTO entitlement through PAYG withholding, use the Tax table for seniors and pensioners (NAT 4466) to work out the amount to withhold from the income amount calculated in step 1. Examples These examples use the PAYG withholding tax tables that apply from 1 July 2015. Example 1 Barbara has an annuity that is not a super income stream that pays $1,000 a week. The ATO has informed Barbara that her deductible 27H amount for the 2015-16 income year is $5,200. 1. The amount to withhold from is: 2. Annuity payment - [Deductible 27H amount / Number of instalments] 3. = $1,000 - [$5,200 / 52] 4. = $1,000 - $100 5. = $900 6. Barbara's payer will then use the Weekly tax table (NAT 1005) to work out how much to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount to be withheld is $145. Example 2 Kenneth will receive a fortnightly annuity that is not a super income stream, paid on the 7th and 21st day of the month from 7 February 2016. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid from 7 July 2016. Kenneth has written to the ATO requesting that his deductible 27H amount be calculated. The ATO has informed Kenneth that his deductible 27H amount for a whole income year is $2,400 and for the part of the current income year that he is to receive an annuity; his deductible amount is $1,000. For the current income year, Kenneth will receive ten annuity instalments. 1. The amount to withhold from is: 2. Annuity payment - [Deductible 27H amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 3. Kenneth's payer will then use the Fortnightly tax table (NAT 1006) to work out how much to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount to be withheld is $2. Example 1 Barbara has an annuity that is not a super income stream that pays $1,000 a week. The ATO has informed Barbara that her deductible 27H amount for the 2015-16 income year is $5,200. 1. The amount to withhold from is: 2. Annuity payment - [Deductible 27H amount / Number of instalments] 3. = $1,000 - [$5,200 / 52] 4. = $1,000 - $100 5. = $900 6. Barbara's payer will then use the Weekly tax table (NAT 1005) to work out how much to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount to be withheld is $145. 1. The amount to withhold from is: 2. Annuity payment - [Deductible 27H amount / Number of instalments] 3. = $1,000 - [$5,200 / 52] 4. = $1,000 - $100 5. = $900 6. Barbara's payer will then use the Weekly tax table (NAT 1005) to work out how much to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount to be withheld is $145. Example 2 Kenneth will receive a fortnightly annuity that is not a super income stream, paid on the 7th and 21st day of the month from 7 February 2016. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid from 7 July 2016. Kenneth has written to the ATO requesting that his deductible 27H amount be calculated. The ATO has informed Kenneth that his deductible 27H amount for a whole income year is $2,400 and for the part of the current income year that he is to receive an annuity; his deductible amount is $1,000. For the current income year, Kenneth will receive ten annuity instalments. 1. The amount to withhold from is: 2. Annuity payment - [Deductible 27H amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 3. Kenneth's payer will then use the Fortnightly tax table (NAT 1006) to work out how much to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount to be withheld is $2. 1. The amount to withhold from is: 2. Annuity payment - [Deductible 27H amount / Number of instalments] 3. Kenneth's payer will then use the Fortnightly tax table (NAT 1006) to work out how much to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount to be withheld is $2. Rounding of withholding amounts Withholding amounts calculated using the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident payee and 47% from any payment you make to a foreign resident payee (ignoring any cents), if it is an annuity payment that is not a superannuation income stream and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 49% for any annuity payment you make to a resident payee and 47% for any annuity payment you make to a foreign resident payee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-90 of Schedule 1 to the TAA. Using this table You should use this table if you pay an amount to an employee for unused leave on the termination of their employment or office. Unused leave payments on termination of employment or office include: • annual leave • holiday pay • leave loading • leave bonuses • long service leave. • annual leave • holiday pay • leave loading • leave bonuses • long service leave. Before calculating the amount to be withheld, you must work out if the payments are being made as a result of a genuine redundancy, invalidity or an early retirement scheme. Find out more For more information, refer to Withholding from unused leave payments on termination of employment . Working out the withholding amount When a TFN is provided The amount to withhold is calculated using the table below. If the post-17 August 1993 lump sum payment from normal termination is less than $300, you must withhold the lesser of the following: • the amount worked out using the table below • 32% of the payment. Payment type Reason Accrual dates Withholding rates Payment summary label Long service leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 32% A Annual leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A Annual leave loading Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A • the amount worked out using the table below • 32% of the payment. Rounding of withholding amounts Withholding amounts calculated by applying this table are rounded to the nearest dollar. Results ending in 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Marginal rate calculation To work out the marginal rate, you must: 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Normal gross earnings Normal gross earnings are all payments, except those relating to termination payments, received in the last full pay period of employment. This includes taxable allowances, overtime and bonuses. Therefore, your employee's normal gross earnings should be taken to be the earnings relating to the last full pay period worked. Where your employee's pay fluctuates significantly over a number of pay periods, we will accept an average of gross taxable earnings for the financial year to date over the number of pays received. Example The following example uses the Weekly tax table (NAT 1005) effective from 1 July 2015. Beth retires on 31 December 2015. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $800. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($800) $110 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50/52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($800 + $212) $1,012 5 Work out the amount to be withheld from the amount at step 4 ($1,012) $185 6 Subtract the amount at step 1 from the amount at step 5 ($185 - $110) $75 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($75 x 52) $3,900 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,364 ($2,464 + $3,900). The total amount to be withheld is then $6,474 ($110 withholding from normal earnings plus $6,364 withholding from long service leave). Example The following example uses the Weekly tax table (NAT 1005) effective from 1 July 2015. Beth retires on 31 December 2015. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $800. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($800) $110 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50/52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($800 + $212) $1,012 5 Work out the amount to be withheld from the amount at step 4 ($1,012) $185 6 Subtract the amount at step 1 from the amount at step 5 ($185 - $110) $75 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($75 x 52) $3,900 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,364 ($2,464 + $3,900). The total amount to be withheld is then $6,474 ($110 withholding from normal earnings plus $6,364 withholding from long service leave). When a TFN has not been provided If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 49% from the payment. If your employee is a foreign resident who has not provided you with their TFN, you must withhold 47% from the payment. If your employee believes that for their circumstances the amount you withhold will be too much, they may apply for a variation to reduce the amount of withholding. For more information refer to PAYG withholding - varying your PAYG withholding Tax file number declaration Any Tax file number declaration (NAT 3092) your employee provides while they were working for you will only be effective: • for the period that they were working for you • 12 months after you make the last payment. • for the period that they were working for you • 12 months after you make the last payment. The coefficients in this schedule should be used together with the Statement of formulas for calculating amounts to be withheld (NAT 1004) For payments made on or after 1 July 2015 to 30 June 2016 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA. Using this schedule You should use this schedule if you develop your own payroll software package. Formulas and coefficients are used for calculating weekly withholding amounts for employees who have a: • Higher Education Loan Program (HELP) debt • Trade Support Loan (TSL) debt or • Financial Supplement (FS) debt. • Higher Education Loan Program (HELP) debt • Trade Support Loan (TSL) debt or • Financial Supplement (FS) debt. Get it done Our calculator can help you work out the correct amount of tax to withhold from payments to most employees. To access the calculator, refer to Tax withheld calculator . Get it done You can download a printable version of Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539, 423KB) in Portable Document Format (PDF). Using a formula The withholding amounts for employees who have a HELP/TSL or Financial Supplement debt can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and component rates outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the weekly HELP/TSL or SFSS component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. • y is the weekly HELP/TSL or SFSS component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. HELP/TSL component rates Tax-free threshold claimed or foreign resident Weekly earnings - x $ Component rate - a % 0 - 1,039.99 - 1,040.00 - 1,158.99 4.0 1,159.00 - 1,277.99 4.5 1,278.00 - 1,344.99 5.0 1,345.00 - 1,444.99 5.5 1,445.00 - 1,565.99 6.0 1,566.00 - 1,647.99 6.5 1,648.00 - 1,813.99 7.0 1,814.00 - 1,932.99 7.5 1,933.00 and over 8.0 No tax-free threshold claimed Weekly earnings - x $ Component rate - a % 0 - 666.99 - 667.00 - 785.99 4.0 786.00 - 903.99 4.5 904.00 - 971.99 5.0 972.00 - 1,071.99 5.5 1,072.00 - 1,191.99 6.0 1,192.00 - 1,274.99 6.5 1,275.00 - 1,440.99 7.0 1,441.00 - 1,559.99 7.5 1,560.00 and over 8.0 % % SFSS component rates Tax-free threshold claimed or foreign resident Weekly earnings - x $ Component rate - a % 0 - 1,039.99 - 1,040.00 - 1,277.99 2 1,278.00 - 1,813.99 3 1,814.00 and over 4 No tax-free threshold claimed Weekly earnings - x $ Component rate - a % 0 - 666.99 - 667.00 - 903.99 2 904.00 - 1,440.99 3 1,441.00 and over 4 % % Calculating fortnightly, monthly or quarterly withholding amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. When to work out the HELP/TSL component You will need to calculate the HELP/TSL component when your employee has given you a Tax file number declaration (NAT 3092) or Withholding declaration (NAT 3093) and has: • answered yes to the question 'Do you have a Higher Education Loan Program (HELP) or Trade Support Loan (TSL) debt?' • not completed a Medicare levy variation declaration (NAT 0929) claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income. • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,040 or more if paid weekly - $2,080 or more if paid fortnightly - $4,506.67 or more if paid monthly - $13,520 or more if paid quarterly. • answered yes to the question 'Do you have a Higher Education Loan Program (HELP) or Trade Support Loan (TSL) debt?' • not completed a Medicare levy variation declaration (NAT 0929) claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income. • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,040 or more if paid weekly - $2,080 or more if paid fortnightly - $4,506.67 or more if paid monthly - $13,520 or more if paid quarterly. - $1,040 or more if paid weekly - $2,080 or more if paid fortnightly - $4,506.67 or more if paid monthly - $13,520 or more if paid quarterly. If employee has not claimed the tax-free threshold, the HELP/TSL component is calculated on earnings of: • $667 or more if paid weekly • $1,334 or more if paid fortnightly • $2,890.33 or more if paid monthly • $8,671 or more if paid quarterly. • $667 or more if paid weekly • $1,334 or more if paid fortnightly • $2,890.33 or more if paid monthly • $8,671 or more if paid quarterly. You must withhold the HELP/TSL component from all your employee's earnings, including taxable allowances, bonuses and commissions. Examples 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,055.84. HELP/TSL component = $1,055.99 × 4% = $42.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 divided by two, ignoring cents and adding 99 cents). Weekly HELP/TSL component = $1,177.99 × 4.5% = $53.00 rounded to the nearest dollar. Fortnightly HELP/TSL component = $106.00 ($53.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3/13, ignoring cents and adding 99 cents). Weekly HELP/TSL component = $1,266.99 × 4.5% = $57.00 rounded to the nearest dollar. Monthly HELP/TSL component = $247.00 ($57.00 × 13/3, rounded to the nearest dollar). 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,055.84. HELP/TSL component = $1,055.99 × 4% = $42.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 divided by two, ignoring cents and adding 99 cents). Weekly HELP/TSL component = $1,177.99 × 4.5% = $53.00 rounded to the nearest dollar. Fortnightly HELP/TSL component = $106.00 ($53.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3/13, ignoring cents and adding 99 cents). Weekly HELP/TSL component = $1,266.99 × 4.5% = $57.00 rounded to the nearest dollar. Monthly HELP/TSL component = $247.00 ($57.00 × 13/3, rounded to the nearest dollar). When to work out the SFSS component You will need to calculate the SFSS component when your employee has given you a Tax file number declaration (NAT 3092) or Withholding declaration (NAT 3093) and has: • answered yes to the question 'Do you have a Financial Supplement debt?' • not applied for an exemption or reduction of the Medicare levy on a Medicare levy variation declaration (NAT 0929), due to low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,040 or more if paid weekly - $2,080 or more if paid fortnightly - $4,506.67 or more if paid monthly - $13,520 or more if paid quarterly. • answered yes to the question 'Do you have a Financial Supplement debt?' • not applied for an exemption or reduction of the Medicare levy on a Medicare levy variation declaration (NAT 0929), due to low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,040 or more if paid weekly - $2,080 or more if paid fortnightly - $4,506.67 or more if paid monthly - $13,520 or more if paid quarterly. - $1,040 or more if paid weekly - $2,080 or more if paid fortnightly - $4,506.67 or more if paid monthly - $13,520 or more if paid quarterly. If your employee has not claimed the tax-free threshold, the SFSS component is calculated on earnings of: • $667 or more if paid weekly • $1,334 or more if paid fortnightly • $2,890.33 or more if paid monthly • $8,671 or more if paid quarterly. • $667 or more if paid weekly • $1,334 or more if paid fortnightly • $2,890.33 or more if paid monthly • $8,671 or more if paid quarterly. You must withhold the SFSS component from all your employee's earnings, including taxable allowances, bonuses and commissions. Examples 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,238.24. SFSS component = $1,238.99 × 2% = $25.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,311.59. Weekly equivalent of $2,311.59 = $1,155.99 ($2,311.59 divided by two, ignoring cents and adding 99 cents). Weekly SFSS component = $1,155.99 × 2% = $23.00 rounded to the nearest dollar. Fortnightly SFSS component = $46.00 ($23.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,689.21. Weekly equivalent of $5,689.21 = $1,312.99 ($5,689.21 × 3/13, ignoring cents and adding 99 cents). Weekly SFSS component = $1,312.99 × 3% = $39.00 rounded to the nearest dollar. Monthly SFSS component = $169.00 ($39.00 × 13/3, rounded to the nearest dollar). 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,238.24. SFSS component = $1,238.99 × 2% = $25.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,311.59. Weekly equivalent of $2,311.59 = $1,155.99 ($2,311.59 divided by two, ignoring cents and adding 99 cents). Weekly SFSS component = $1,155.99 × 2% = $23.00 rounded to the nearest dollar. Fortnightly SFSS component = $46.00 ($23.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,689.21. Weekly equivalent of $5,689.21 = $1,312.99 ($5,689.21 × 3/13, ignoring cents and adding 99 cents). Weekly SFSS component = $1,312.99 × 3% = $39.00 rounded to the nearest dollar. Monthly SFSS component = $169.00 ($39.00 × 13/3, rounded to the nearest dollar). Do not withhold any amount for HELP/TSL or Financial Supplement debts from lump sum termination payments. Rounding of withholding amounts to the nearest dollar Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data . The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Coefficients to work out the weekly amounts to withhold including the HELP/TSL component Your employee's total withholding, including the HELP/TSL component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/TSL debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/TSL component and one that does not - for example, name one 'scale 2' and the other 'scale 22'. The HELP/TSL component does not apply if the employee has not provided a tax file number (TFN). Where tax-free threshold not claimed in Tax file number declaration - Scale 1 NO HELP/TSL Debt Weekly earnings (x) less than $ a b 28 0.1900 0.1900 338 0.2341 1.2687 1,165 0.3500 40.4964 3,088 0.3900 87.1118 3,088 & over 0.4900 395.9580 WITH HELP/TSL Debt Weekly earnings (x) less than $ a b 28 0.1900 0.1900 338 0.2341 1.2687 667 0.3500 40.4964 786 0.3900 40.4964 904 0.3950 40.4964 972 0.4000 40.4964 1,072 0.4050 40.4964 1,165 0.4100 40.4964 1,192 0.4500 87.1118 1,275 0.4550 87.1118 1,441 0.4600 87.1118 1,560 0.4650 87.1118 3,088 0.4700 87.1118 3,088 & over 0.5700 395.9580 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 NO HELP/TSL Debt Weekly earnings (x) less than $ a b 370 - - 401 0.1900 70.3077 502 0.2900 110.4923 711 0.2100 70.3077 1,538 0.3500 169.9231 3,461 0.3900 231.4615 3,461 & over 0.4900 577.6154 WITH HELP/TSL Debt Weekly earnings (x) less than $ a b 370 - - 401 0.1900 70.3077 502 0.2900 110.4923 711 0.2100 70.3077 1,040 0.3500 169.9231 1,159 0.3900 169.9231 1,278 0.3950 169.9231 1,345 0.4000 169.9231 1,445 0.4050 169.9231 1,538 0.4100 169.9231 1,566 0.4500 231.4615 1,648 0.4550 231.4615 1,814 0.4600 231.4615 1,933 0.4650 231.4615 3,461 0.4700 231.4615 3,461 & over 0.5700 577.6154 Foreign residents - Scale 3 NO HELP/TSL Debt Weekly earnings (x) less than $ a b 1,538 0.3300 0.3300 3,461 0.3700 61.5385 3,461 & over 0.4700 407.6923 WITH HELP/TSL Debt Weekly earnings (x) less than $ a b 1,040 0.3300 0.3300 1,159 0.3700 0.3300 1,278 0.3750 0.3300 1,345 0.3800 0.3300 1,445 0.3850 0.3300 1,538 0.3900 0.3300 1,566 0.4300 61.5385 1,648 0.4350 61.5385 1,814 0.4400 61.5385 1,933 0.4450 61.5385 3,461 0.4500 61.5385 3,461 & over 0.5500 407.6923 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 NO HELP/TSL Debt Weekly earnings (x) less than $ a b 370 - - 711 0.1900 70.3077 1,538 0.3300 169.9231 3,461 0.3700 231.4615 3,461 & over 0.4700 577.6154 WITH HELP/TSL Debt Weekly earnings (x) less than $ a b 370 - - 711 0.1900 70.3077 1,040 0.3300 169.9231 1,159 0.3700 169.9231 1,278 0.3750 169.9231 1,345 0.3800 169.9231 1,445 0.3850 169.9231 1,538 0.3900 169.9231 1,566 0.4300 231.4615 1,648 0.4350 231.4615 1,814 0.4400 231.4615 1,933 0.4450 231.4615 3,461 0.4500 231.4615 3,461 & over 0.5500 577.6154 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 NO HELP/TSL Debt Weekly earnings (x) less than $ a b 370 - - 678 0.1900 70.3077 711 0.2400 104.2125 847 0.3800 203.8279 1,538 0.3400 169.9233 3,461 0.3800 231.4617 3,461 & over 0.4800 577.6156 WITH HELP/TSL Debt Weekly earnings (x) less than $ a b 370 - - 678 0.1900 70.3077 711 0.2400 104.2125 847 0.3800 203.8279 1,040 0.3400 169.9233 1,159 0.3800 169.9233 1,278 0.3850 169.9233 1,345 0.3900 169.9233 1,445 0.3950 169.9233 1,538 0.4000 169.9233 1,566 0.4400 231.4617 1,648 0.4450 231.4617 1,814 0.4500 231.4617 1,933 0.4550 231.4617 3,461 0.4600 231.4617 3,461 & over 0.5600 577.6156 Withholding amounts including the HELP/TSL component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and HELP/TSL tax tables. The differences result from the rounding of components. Sample data With tax-free threshold Weekly earnings $ Weekly HELP/TSL component $ Fortnightly earnings $ Fortnightly HELP/TSL component $ Monthly earnings $ Monthly HELP/TSL component $ 1040 42.00 2080 84.00 4506.67 182.00 1041 42.00 2082 84.00 4511.00 182.00 1158 46.00 2316 92.00 5018.00 199.00 1159 52.00 2318 104.00 5022.33 225.00 1160 52.00 2320 104.00 5026.67 225.00 1277 58.00 2554 116.00 5533.67 251.00 1278 64.00 2556 128.00 5538.00 277.00 1344 67.00 2688 134.00 5824.00 290.00 1345 74.00 2690 148.00 5828.33 321.00 1346 74.00 2692 148.00 5832.67 321.00 1444 79.00 2888 158.00 6257.33 342.00 1445 87.00 2890 174.00 6261.67 377.00 1446 87.00 2892 174.00 6266.00 377.00 1565 94.00 3130 188.00 6781.67 407.00 1566 102.00 3132 204.00 6786.00 442.00 1647 107.00 3294 214.00 7137.00 464.00 1648 115.00 3296 230.00 7141.33 498.00 1813 127.00 3626 254.00 7856.33 550.00 1814 136.00 3628 272.00 7860.67 589.00 1932 145.00 3864 290.00 8372.00 628.00 1933 155.00 3866 310.00 8376.33 672.00 Weekly withholding amounts including HELP/TSL component Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 27 5.00 - 9.00 - - 28 6.00 - 9.00 - - 116 26.00 - 38.00 - - 117 26.00 - 39.00 - - 249 57.00 - 82.00 - - 250 57.00 - 82.00 - - 337 78.00 - 111.00 - - 338 78.00 - 112.00 - - 369 89.00 - 122.00 - - 370 89.00 - 122.00 - - 400 100.00 6.00 132.00 6.00 6.00 401 100.00 6.00 132.00 6.00 6.00 501 135.00 35.00 165.00 25.00 25.00 502 136.00 35.00 166.00 25.00 25.00 666 193.00 70.00 220.00 56.00 56.00 667 220.00 70.00 220.00 57.00 57.00 677 224.00 72.00 223.00 59.00 59.00 678 224.00 72.00 224.00 59.00 59.00 710 237.00 79.00 234.00 65.00 66.00 711 237.00 79.00 235.00 65.00 67.00 785 266.00 105.00 259.00 89.00 95.00 786 270.00 106.00 259.00 90.00 95.00 846 294.00 127.00 279.00 110.00 118.00 847 294.00 127.00 280.00 110.00 118.00 903 317.00 146.00 298.00 128.00 137.00 904 321.00 147.00 298.00 129.00 138.00 916 326.00 151.00 302.00 133.00 142.00 917 327.00 151.00 303.00 133.00 142.00 971 348.00 170.00 320.00 151.00 161.00 972 354.00 171.00 321.00 151.00 161.00 1039 381.00 194.00 343.00 173.00 184.00 1040 381.00 236.00 385.00 215.00 226.00 1071 394.00 248.00 396.00 227.00 237.00 1072 399.00 249.00 397.00 227.00 238.00 1158 435.00 282.00 428.00 259.00 270.00 1159 435.00 288.00 435.00 265.00 277.00 1164 437.00 290.00 437.00 267.00 279.00 1165 438.00 291.00 437.00 267.00 279.00 1191 449.00 301.00 447.00 277.00 289.00 1192 456.00 301.00 447.00 277.00 289.00 1274 493.00 334.00 478.00 308.00 321.00 1275 500.00 334.00 478.00 309.00 321.00 1278 501.00 342.00 486.00 316.00 329.00 1281 503.00 343.00 487.00 317.00 330.00 1282 503.00 343.00 487.00 318.00 330.00 1344 532.00 368.00 511.00 341.00 355.00 1345 532.00 375.00 518.00 348.00 362.00 1347 533.00 376.00 519.00 349.00 363.00 1440 576.00 414.00 554.00 385.00 399.00 1441 583.00 414.00 555.00 385.00 400.00 1445 585.00 423.00 564.00 394.00 408.00 1537 628.00 461.00 599.00 430.00 445.00 1538 629.00 461.00 600.00 430.00 446.00 1559 638.00 471.00 609.00 439.00 455.00 1560 647.00 471.00 610.00 440.00 455.00 1565 649.00 473.00 612.00 442.00 458.00 1566 649.00 482.00 620.00 450.00 466.00 1647 687.00 518.00 655.00 485.00 502.00 1648 688.00 527.00 664.00 494.00 511.00 1813 765.00 603.00 737.00 567.00 585.00 1814 766.00 613.00 746.00 576.00 594.00 1844 780.00 626.00 759.00 590.00 608.00 1845 781.00 627.00 760.00 590.00 608.00 1932 821.00 667.00 799.00 629.00 648.00 1933 822.00 678.00 809.00 639.00 658.00 2119 909.00 765.00 892.00 723.00 744.00 2120 910.00 765.00 893.00 723.00 744.00 2490 1084.00 939.00 1059.00 889.00 914.00 2491 1084.00 940.00 1060.00 890.00 915.00 2652 1160.00 1015.00 1132.00 962.00 989.00 2653 1160.00 1016.00 1133.00 963.00 989.00 2736 1199.00 1055.00 1170.00 1000.00 1028.00 2737 1200.00 1055.00 1171.00 1001.00 1028.00 2898 1275.00 1131.00 1243.00 1073.00 1102.00 2899 1276.00 1132.00 1243.00 1074.00 1103.00 2913 1282.00 1138.00 1250.00 1080.00 1109.00 2914 1283.00 1139.00 1250.00 1080.00 1109.00 3087 1364.00 1220.00 1328.00 1158.00 1189.00 3088 1365.00 1220.00 1329.00 1159.00 1189.00 3461 1577.00 1396.00 1496.00 1326.00 1361.00 Fortnightly withholding amounts including HELP/TSL component Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 54 10.00 - 18.00 - - 56 12.00 - 18.00 - - 232 52.00 - 76.00 - - 234 52.00 - 78.00 - - 498 114.00 - 164.00 - - 500 114.00 - 164.00 - - 674 156.00 - 222.00 - - 676 156.00 - 224.00 - - 738 178.00 - 244.00 - - 740 178.00 - 244.00 - - 800 200.00 12.00 264.00 12.00 12.00 802 200.00 12.00 264.00 12.00 12.00 1002 270.00 70.00 330.00 50.00 50.00 1004 272.00 70.00 332.00 50.00 50.00 1332 386.00 140.00 440.00 112.00 112.00 1334 440.00 140.00 440.00 114.00 114.00 1354 448.00 144.00 446.00 118.00 118.00 1356 448.00 144.00 448.00 118.00 118.00 1420 474.00 158.00 468.00 130.00 132.00 1422 474.00 158.00 470.00 130.00 134.00 1570 532.00 210.00 518.00 178.00 190.00 1572 540.00 212.00 518.00 180.00 190.00 1692 588.00 254.00 558.00 220.00 236.00 1694 588.00 254.00 560.00 220.00 236.00 1806 634.00 292.00 596.00 256.00 274.00 1808 642.00 294.00 596.00 258.00 276.00 1832 652.00 302.00 604.00 266.00 284.00 1834 654.00 302.00 606.00 266.00 284.00 1942 696.00 340.00 640.00 302.00 322.00 1944 708.00 342.00 642.00 302.00 322.00 2078 762.00 388.00 686.00 346.00 368.00 2080 762.00 472.00 770.00 430.00 452.00 2142 788.00 496.00 792.00 454.00 474.00 2144 798.00 498.00 794.00 454.00 476.00 2316 870.00 564.00 856.00 518.00 540.00 2318 870.00 576.00 870.00 530.00 554.00 2328 874.00 580.00 874.00 534.00 558.00 2330 876.00 582.00 874.00 534.00 558.00 2382 898.00 602.00 894.00 554.00 578.00 2384 912.00 602.00 894.00 554.00 578.00 2548 986.00 668.00 956.00 616.00 642.00 2550 1000.00 668.00 956.00 618.00 642.00 2556 1002.00 684.00 972.00 632.00 658.00 2562 1006.00 686.00 974.00 634.00 660.00 2564 1006.00 686.00 974.00 636.00 660.00 2688 1064.00 736.00 1022.00 682.00 710.00 2690 1064.00 750.00 1036.00 696.00 724.00 2694 1066.00 752.00 1038.00 698.00 726.00 2880 1152.00 828.00 1108.00 770.00 798.00 2882 1166.00 828.00 1110.00 770.00 800.00 2890 1170.00 846.00 1128.00 788.00 816.00 3074 1256.00 922.00 1198.00 860.00 890.00 3076 1258.00 922.00 1200.00 860.00 892.00 3118 1276.00 942.00 1218.00 878.00 910.00 3120 1294.00 942.00 1220.00 880.00 910.00 3130 1298.00 946.00 1224.00 884.00 916.00 3132 1298.00 964.00 1240.00 900.00 932.00 3294 1374.00 1036.00 1310.00 970.00 1004.00 3296 1376.00 1054.00 1328.00 988.00 1022.00 3626 1530.00 1206.00 1474.00 1134.00 1170.00 3628 1532.00 1226.00 1492.00 1152.00 1188.00 3688 1560.00 1252.00 1518.00 1180.00 1216.00 3690 1562.00 1254.00 1520.00 1180.00 1216.00 3864 1642.00 1334.00 1598.00 1258.00 1296.00 3866 1644.00 1356.00 1618.00 1278.00 1316.00 4238 1818.00 1530.00 1784.00 1446.00 1488.00 4240 1820.00 1530.00 1786.00 1446.00 1488.00 4980 2168.00 1878.00 2118.00 1778.00 1828.00 4982 2168.00 1880.00 2120.00 1780.00 1830.00 5304 2320.00 2030.00 2264.00 1924.00 1978.00 5306 2320.00 2032.00 2266.00 1926.00 1978.00 5472 2398.00 2110.00 2340.00 2000.00 2056.00 5474 2400.00 2110.00 2342.00 2002.00 2056.00 5796 2550.00 2262.00 2486.00 2146.00 2204.00 5798 2552.00 2264.00 2486.00 2148.00 2206.00 5826 2564.00 2276.00 2500.00 2160.00 2218.00 5828 2566.00 2278.00 2500.00 2160.00 2218.00 6174 2728.00 2440.00 2656.00 2316.00 2378.00 6176 2730.00 2440.00 2658.00 2318.00 2378.00 6922 3154.00 2792.00 2992.00 2652.00 2722.00 Monthly withholding amounts including HELP/TSL component Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 117.00 22.00 - 39.00 - - 121.33 26.00 - 39.00 - - 502.67 113.00 - 165.00 - - 507.00 113.00 - 169.00 - - 1079.00 247.00 - 355.00 - - 1083.33 247.00 - 355.00 - - 1460.33 338.00 - 481.00 - - 1464.67 338.00 - 485.00 - - 1599.00 386.00 - 529.00 - - 1603.33 386.00 - 529.00 - - 1733.33 433.00 26.00 572.00 26.00 26.00 1737.67 433.00 26.00 572.00 26.00 26.00 2171.00 585.00 152.00 715.00 108.00 108.00 2175.33 589.00 152.00 719.00 108.00 108.00 2886.00 836.00 303.00 953.00 243.00 243.00 2890.33 953.00 303.00 953.00 247.00 247.00 2933.67 971.00 312.00 966.00 256.00 256.00 2938.00 971.00 312.00 971.00 256.00 256.00 3076.67 1027.00 342.00 1014.00 282.00 286.00 3081.00 1027.00 342.00 1018.00 282.00 290.00 3401.67 1153.00 455.00 1122.00 386.00 412.00 3406.00 1170.00 459.00 1122.00 390.00 412.00 3666.00 1274.00 550.00 1209.00 477.00 511.00 3670.33 1274.00 550.00 1213.00 477.00 511.00 3913.00 1374.00 633.00 1291.00 555.00 594.00 3917.33 1391.00 637.00 1291.00 559.00 598.00 3969.33 1413.00 654.00 1309.00 576.00 615.00 3973.67 1417.00 654.00 1313.00 576.00 615.00 4207.67 1508.00 737.00 1387.00 654.00 698.00 4212.00 1534.00 741.00 1391.00 654.00 698.00 4502.33 1651.00 841.00 1486.00 750.00 797.00 4506.67 1651.00 1023.00 1668.00 932.00 979.00 4641.00 1707.00 1075.00 1716.00 984.00 1027.00 4645.33 1729.00 1079.00 1720.00 984.00 1031.00 5018.00 1885.00 1222.00 1855.00 1122.00 1170.00 5022.33 1885.00 1248.00 1885.00 1148.00 1200.00 5044.00 1894.00 1257.00 1894.00 1157.00 1209.00 5048.33 1898.00 1261.00 1894.00 1157.00 1209.00 5161.00 1946.00 1304.00 1937.00 1200.00 1252.00 5165.33 1976.00 1304.00 1937.00 1200.00 1252.00 5520.67 2136.00 1447.00 2071.00 1335.00 1391.00 5525.00 2167.00 1447.00 2071.00 1339.00 1391.00 5538.00 2171.00 1482.00 2106.00 1369.00 1426.00 5551.00 2180.00 1486.00 2110.00 1374.00 1430.00 5555.33 2180.00 1486.00 2110.00 1378.00 1430.00 5824.00 2305.00 1595.00 2214.00 1478.00 1538.00 5828.33 2305.00 1625.00 2245.00 1508.00 1569.00 5837.00 2310.00 1629.00 2249.00 1512.00 1573.00 6240.00 2496.00 1794.00 2401.00 1668.00 1729.00 6244.33 2526.00 1794.00 2405.00 1668.00 1733.00 6261.67 2535.00 1833.00 2444.00 1707.00 1768.00 6660.33 2721.00 1998.00 2596.00 1863.00 1928.00 6664.67 2726.00 1998.00 2600.00 1863.00 1933.00 6755.67 2765.00 2041.00 2639.00 1902.00 1972.00 6760.00 2804.00 2041.00 2643.00 1907.00 1972.00 6781.67 2812.00 2050.00 2652.00 1915.00 1985.00 6786.00 2812.00 2089.00 2687.00 1950.00 2019.00 7137.00 2977.00 2245.00 2838.00 2102.00 2175.00 7141.33 2981.00 2284.00 2877.00 2141.00 2214.00 7856.33 3315.00 2613.00 3194.00 2457.00 2535.00 7860.67 3319.00 2656.00 3233.00 2496.00 2574.00 7990.67 3380.00 2713.00 3289.00 2557.00 2635.00 7995.00 3384.00 2717.00 3293.00 2557.00 2635.00 8372.00 3558.00 2890.00 3462.00 2726.00 2808.00 8376.33 3562.00 2938.00 3506.00 2769.00 2851.00 9182.33 3939.00 3315.00 3865.00 3133.00 3224.00 9186.67 3943.00 3315.00 3870.00 3133.00 3224.00 10790.00 4697.00 4069.00 4589.00 3852.00 3961.00 10794.33 4697.00 4073.00 4593.00 3857.00 3965.00 11492.00 5027.00 4398.00 4905.00 4169.00 4286.00 11496.33 5027.00 4403.00 4910.00 4173.00 4286.00 11856.00 5196.00 4572.00 5070.00 4333.00 4455.00 11860.33 5200.00 4572.00 5074.00 4338.00 4455.00 12558.00 5525.00 4901.00 5386.00 4650.00 4775.00 12562.33 5529.00 4905.00 5386.00 4654.00 4780.00 12623.00 5555.00 4931.00 5417.00 4680.00 4806.00 12627.33 5560.00 4936.00 5417.00 4680.00 4806.00 13377.00 5911.00 5287.00 5755.00 5018.00 5152.00 13381.33 5915.00 5287.00 5759.00 5022.00 5152.00 14997.67 6834.00 6049.00 6483.00 5746.00 5898.00 Coefficients to work out the weekly amounts to withhold including the SFSS component Your employee's total withholding, including the SFSS component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a Financial Supplement Debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the SFSS component and one that does not - for example, name one 'scale 2' and the other 'scale 22'. The SFSS component does not apply if the employee has not provided a tax file number (TFN). Where tax-free threshold not claimed in Tax file number declaration - Scale 1 NO FS Debt Weekly earnings (x) less than $ a b 28 0.1900 0.1900 338 0.2341 1.2687 1,165 0.3500 40.4964 3,088 0.3900 87.1118 3,088 & over 0.4900 395.9580 WITH FS Debt Weekly earnings (x) less than $ a b 28 0.1900 0.1900 338 0.2341 1.2687 667 0.3500 40.4964 904 0.3700 40.4964 1,165 0.3800 40.4964 1,441 0.4200 87.1118 3,088 0.4300 87.1118 3,088 & over 0.5300 395.9580 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 NO FS Debt Weekly earnings (x) less than $ a b 370 - - 401 0.1900 70.3077 502 0.2900 110.4923 711 0.2100 70.3077 1,538 0.3500 169.9231 3,461 0.3900 231.4615 3,461 & over 0.4900 577.6154 WITH FS Debt Weekly earnings (x) less than $ a b 370 - - 401 0.1900 70.3077 502 0.2900 110.4923 711 0.2100 70.3077 1,040 0.3500 169.9231 1,278 0.3700 169.9231 1,538 0.3800 169.9231 1,814 0.4200 231.4615 3,461 0.4300 231.4615 3,461 & over 0.5300 577.6154 Foreign residents - Scale 3 NO FS Debt Weekly earnings (x) less than $ a b 1,538 0.3300 0.3300 3,461 0.3700 61.5385 3,461 & over 0.4700 407.6923 WITH FS Debt Weekly earnings (x) less than $ a b 1,040 0.3300 0.3300 1,278 0.3500 0.3300 1,538 0.3600 0.3300 1,814 0.4000 61.5385 3,461 0.4100 61.5385 3,461 & over 0.5100 407.6923 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 NO FS Debt Weekly earnings (x) less than $ a b 370 - - 711 0.1900 70.3077 1,538 0.3300 169.9231 3,461 0.3700 231.4615 3,461 & over 0.4700 577.6154 WITH FS Debt Weekly earnings (x) less than $ a b 370 - - 711 0.1900 70.3077 1,040 0.3300 169.9231 1,278 0.3500 169.9231 1,538 0.3600 169.9231 1,814 0.4000 231.4615 3,461 0.4100 231.4615 3,461 & over 0.5100 577.6154 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 NO FS Debt Weekly earnings (x) less than $ a b 370 - - 678 0.1900 70.3077 711 0.2400 104.2125 847 0.3800 203.8279 1,538 0.3400 169.9233 3,461 0.3800 231.4617 3,461 & over 0.4800 577.6156 WITH FS Debt Weekly earnings (x) less than $ a b 370 - - 678 0.1900 70.3077 711 0.2400 104.2125 847 0.3800 203.8279 1,040 0.3400 169.9233 1,278 0.3600 169.9233 1,538 0.3700 169.9233 1,814 0.4100 231.4617 3,461 0.4200 231.4617 3,461 & over 0.5200 577.6156 Withholding amounts including the SFSS component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and SFSS tax tables. The differences result from the rounding of components. Sample data With tax-free threshold Amounts to be withheld Weekly earnings $ Weekly SFSS component $ Fortnightly earnings $ Fortnightly SFSS component $ Monthly earnings $ Monthly SFSS component $ 1040 21.00 2080 42.00 4506.67 91.00 1041 21.00 2082 42.00 4511.00 91.00 1119 22.00 2238 44.00 4849.00 95.00 1120 22.00 2240 44.00 4853.33 95.00 1198 24.00 2396 48.00 5191.33 104.00 1199 24.00 2398 48.00 5195.67 104.00 1277 26.00 2554 52.00 5533.67 113.00 1278 38.00 2556 76.00 5538.00 165.00 1279 38.00 2558 76.00 5542.33 165.00 1412 42.00 2824 84.00 6118.67 182.00 1413 42.00 2826 84.00 6123.00 182.00 1545 46.00 3090 92.00 6695.00 199.00 1546 46.00 3092 92.00 6699.33 199.00 1679 50.00 3358 100.00 7275.67 217.00 1680 50.00 3360 100.00 7280.00 217.00 1681 50.00 3362 100.00 7284.33 217.00 1813 54.00 3626 108.00 7856.33 234.00 1814 73.00 3628 146.00 7860.67 316.00 1815 73.00 3630 146.00 7865.00 316.00 1934 77.00 3868 154.00 8380.67 334.00 1935 77.00 3870 154.00 8385.00 334.00 Weekly withholding amounts including SFSS component Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 27 5.00 - 9.00 - - 28 6.00 - 9.00 - - 116 26.00 - 38.00 - - 117 26.00 - 39.00 - - 249 57.00 - 82.00 - - 250 57.00 - 82.00 - - 337 78.00 - 111.00 - - 338 78.00 - 112.00 - - 369 89.00 - 122.00 - - 370 89.00 - 122.00 - - 400 100.00 6.00 132.00 6.00 6.00 401 100.00 6.00 132.00 6.00 6.00 501 135.00 35.00 165.00 25.00 25.00 502 136.00 35.00 166.00 25.00 25.00 666 193.00 70.00 220.00 56.00 56.00 667 207.00 70.00 220.00 57.00 57.00 677 210.00 72.00 223.00 59.00 59.00 678 211.00 72.00 224.00 59.00 59.00 710 223.00 79.00 234.00 65.00 66.00 711 223.00 79.00 235.00 65.00 67.00 846 273.00 127.00 279.00 110.00 118.00 847 273.00 127.00 280.00 110.00 118.00 903 294.00 146.00 298.00 128.00 137.00 904 303.00 147.00 298.00 129.00 138.00 916 308.00 151.00 302.00 133.00 142.00 917 308.00 151.00 303.00 133.00 142.00 1039 355.00 194.00 343.00 173.00 184.00 1040 355.00 215.00 364.00 194.00 205.00 1164 402.00 261.00 407.00 238.00 249.00 1165 403.00 261.00 408.00 238.00 250.00 1277 450.00 303.00 447.00 277.00 290.00 1278 450.00 316.00 460.00 291.00 303.00 1281 451.00 317.00 461.00 292.00 304.00 1282 452.00 318.00 462.00 292.00 305.00 1440 518.00 378.00 518.00 349.00 363.00 1441 533.00 378.00 519.00 349.00 364.00 1537 574.00 415.00 553.00 384.00 399.00 1538 575.00 415.00 554.00 384.00 400.00 1813 693.00 530.00 664.00 494.00 512.00 1814 693.00 549.00 683.00 513.00 531.00 1844 706.00 562.00 695.00 525.00 543.00 1845 707.00 562.00 695.00 525.00 544.00 2119 824.00 680.00 808.00 638.00 659.00 2120 825.00 681.00 808.00 638.00 659.00 2490 984.00 840.00 960.00 790.00 815.00 2491 984.00 840.00 960.00 790.00 815.00 2652 1054.00 909.00 1026.00 856.00 883.00 2653 1054.00 910.00 1027.00 857.00 883.00 2736 1090.00 945.00 1061.00 891.00 918.00 2737 1090.00 946.00 1061.00 891.00 918.00 2898 1159.00 1015.00 1127.00 957.00 986.00 2899 1160.00 1016.00 1127.00 958.00 987.00 2913 1166.00 1022.00 1133.00 963.00 992.00 2914 1166.00 1022.00 1134.00 964.00 993.00 3087 1241.00 1096.00 1205.00 1035.00 1065.00 3088 1241.00 1097.00 1205.00 1035.00 1066.00 3460 1438.00 1257.00 1357.00 1188.00 1222.00 3461 1439.00 1257.00 1358.00 1188.00 1223.00 Fortnightly withholding amounts including SFSS component Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 54 10.00 - 18.00 - - 56 12.00 - 18.00 - - 232 52.00 - 76.00 - - 234 52.00 - 78.00 - - 498 114.00 - 164.00 - - 500 114.00 - 164.00 - - 674 156.00 - 222.00 - - 676 156.00 - 224.00 - - 738 178.00 - 244.00 - - 740 178.00 - 244.00 - - 800 200.00 12.00 264.00 12.00 12.00 802 200.00 12.00 264.00 12.00 12.00 1002 270.00 70.00 330.00 50.00 50.00 1004 272.00 70.00 332.00 50.00 50.00 1332 386.00 140.00 440.00 112.00 112.00 1334 414.00 140.00 440.00 114.00 114.00 1354 420.00 144.00 446.00 118.00 118.00 1356 422.00 144.00 448.00 118.00 118.00 1420 446.00 158.00 468.00 130.00 132.00 1422 446.00 158.00 470.00 130.00 134.00 1692 546.00 254.00 558.00 220.00 236.00 1694 546.00 254.00 560.00 220.00 236.00 1806 588.00 292.00 596.00 256.00 274.00 1808 606.00 294.00 596.00 258.00 276.00 1832 616.00 302.00 604.00 266.00 284.00 1834 616.00 302.00 606.00 266.00 284.00 2078 710.00 388.00 686.00 346.00 368.00 2080 710.00 430.00 728.00 388.00 410.00 2328 804.00 522.00 814.00 476.00 498.00 2330 806.00 522.00 816.00 476.00 500.00 2554 900.00 606.00 894.00 554.00 580.00 2556 900.00 632.00 920.00 582.00 606.00 2562 902.00 634.00 922.00 584.00 608.00 2564 904.00 636.00 924.00 584.00 610.00 2880 1036.00 756.00 1036.00 698.00 726.00 2882 1066.00 756.00 1038.00 698.00 728.00 3074 1148.00 830.00 1106.00 768.00 798.00 3076 1150.00 830.00 1108.00 768.00 800.00 3626 1386.00 1060.00 1328.00 988.00 1024.00 3628 1386.00 1098.00 1366.00 1026.00 1062.00 3688 1412.00 1124.00 1390.00 1050.00 1086.00 3690 1414.00 1124.00 1390.00 1050.00 1088.00 4238 1648.00 1360.00 1616.00 1276.00 1318.00 4240 1650.00 1362.00 1616.00 1276.00 1318.00 4980 1968.00 1680.00 1920.00 1580.00 1630.00 4982 1968.00 1680.00 1920.00 1580.00 1630.00 5304 2108.00 1818.00 2052.00 1712.00 1766.00 5306 2108.00 1820.00 2054.00 1714.00 1766.00 5472 2180.00 1890.00 2122.00 1782.00 1836.00 5474 2180.00 1892.00 2122.00 1782.00 1836.00 5796 2318.00 2030.00 2254.00 1914.00 1972.00 5798 2320.00 2032.00 2254.00 1916.00 1974.00 5826 2332.00 2044.00 2266.00 1926.00 1984.00 5828 2332.00 2044.00 2268.00 1928.00 1986.00 6174 2482.00 2192.00 2410.00 2070.00 2130.00 6176 2482.00 2194.00 2410.00 2070.00 2132.00 6920 2876.00 2514.00 2714.00 2376.00 2444.00 6922 2878.00 2514.00 2716.00 2376.00 2446.00 Monthly withholding amounts including SFSS component Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 117.00 22.00 - 39.00 - - 121.33 26.00 - 39.00 - - 502.67 113.00 - 165.00 - - 507.00 113.00 - 169.00 - - 1079.00 247.00 - 355.00 - - 1083.33 247.00 - 355.00 - - 1460.33 338.00 - 481.00 - - 1464.67 338.00 - 485.00 - - 1599.00 386.00 - 529.00 - - 1603.33 386.00 - 529.00 - - 1733.33 433.00 26.00 572.00 26.00 26.00 1737.67 433.00 26.00 572.00 26.00 26.00 2171.00 585.00 152.00 715.00 108.00 108.00 2175.33 589.00 152.00 719.00 108.00 108.00 2886.00 836.00 303.00 953.00 243.00 243.00 2890.33 897.00 303.00 953.00 247.00 247.00 2933.67 910.00 312.00 966.00 256.00 256.00 2938.00 914.00 312.00 971.00 256.00 256.00 3076.67 966.00 342.00 1014.00 282.00 286.00 3081.00 966.00 342.00 1018.00 282.00 290.00 3666.00 1183.00 550.00 1209.00 477.00 511.00 3670.33 1183.00 550.00 1213.00 477.00 511.00 3913.00 1274.00 633.00 1291.00 555.00 594.00 3917.33 1313.00 637.00 1291.00 559.00 598.00 3969.33 1335.00 654.00 1309.00 576.00 615.00 3973.67 1335.00 654.00 1313.00 576.00 615.00 4502.33 1538.00 841.00 1486.00 750.00 797.00 4506.67 1538.00 932.00 1577.00 841.00 888.00 5044.00 1742.00 1131.00 1764.00 1031.00 1079.00 5048.33 1746.00 1131.00 1768.00 1031.00 1083.00 5533.67 1950.00 1313.00 1937.00 1200.00 1257.00 5538.00 1950.00 1369.00 1993.00 1261.00 1313.00 5551.00 1954.00 1374.00 1998.00 1265.00 1317.00 5555.33 1959.00 1378.00 2002.00 1265.00 1322.00 6240.00 2245.00 1638.00 2245.00 1512.00 1573.00 6244.33 2310.00 1638.00 2249.00 1512.00 1577.00 6660.33 2487.00 1798.00 2396.00 1664.00 1729.00 6664.67 2492.00 1798.00 2401.00 1664.00 1733.00 7856.33 3003.00 2297.00 2877.00 2141.00 2219.00 7860.67 3003.00 2379.00 2960.00 2223.00 2301.00 7990.67 3059.00 2435.00 3012.00 2275.00 2353.00 7995.00 3064.00 2435.00 3012.00 2275.00 2357.00 9182.33 3571.00 2947.00 3501.00 2765.00 2856.00 9186.67 3575.00 2951.00 3501.00 2765.00 2856.00 10790.00 4264.00 3640.00 4160.00 3423.00 3532.00 10794.33 4264.00 3640.00 4160.00 3423.00 3532.00 11492.00 4567.00 3939.00 4446.00 3709.00 3826.00 11496.33 4567.00 3943.00 4450.00 3714.00 3826.00 11856.00 4723.00 4095.00 4598.00 3861.00 3978.00 11860.33 4723.00 4099.00 4598.00 3861.00 3978.00 12558.00 5022.00 4398.00 4884.00 4147.00 4273.00 12562.33 5027.00 4403.00 4884.00 4151.00 4277.00 12623.00 5053.00 4429.00 4910.00 4173.00 4299.00 12627.33 5053.00 4429.00 4914.00 4177.00 4303.00 13377.00 5378.00 4749.00 5222.00 4485.00 4615.00 13381.33 5378.00 4754.00 5222.00 4485.00 4619.00 14993.33 6231.00 5447.00 5880.00 5148.00 5295.00 14997.67 6236.00 5447.00 5885.00 5148.00 5300.00 Coefficients to work out the weekly amounts to withhold including HELP/TSL and SFSS components Your employee's total withholding, including the HELP/TSL and SFSS components, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: y is the weekly withholding amount expressed in dollars x is the number of whole dollars in the weekly earnings plus 99 cents a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/TSL debt and a Financial Supplement debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/TSL and SFSS components and one that does not - for example, name one 'scale 2' and the other 'scale 22'. The HELP/TSL and SFSS components do not apply if the employee has not provided a tax file number (TFN). Where tax-free threshold not claimed in Tax file number declaration - Scale 1 NO HELP/TSL and FS Debt Weekly earnings (x) less than $ a b 28 0.1900 0.1900 338 0.2341 1.2687 1,165 0.3500 40.4964 3,088 0.3900 87.1118 3,088 & over 0.4900 395.9580 WITH HELP/TSL and FS Debt Weekly earnings (x) less than $ a b 28 0.1900 0.1900 338 0.2341 1.2687 667 0.3500 40.4964 786 0.4100 40.4964 904 0.4150 40.4964 972 0.4300 40.4964 1,072 0.4350 40.4964 1,165 0.4400 40.4964 1,192 0.4800 87.1118 1,275 0.4850 87.1118 1,441 0.4900 87.1118 1,560 0.5050 87.1118 3,088 0.5100 87.1118 3,088 & over 0.6100 395.9580 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 NO HELP/TSL and FS Debt Weekly earnings (x) less than $ a b 370 - - 401 0.1900 70.3077 502 0.2900 110.4923 711 0.2100 70.3077 1,538 0.3500 169.9231 3,461 0.3900 231.4615 3,461 & over 0.4900 577.6154 NO HELP/TSL and FS Debt Weekly earnings (x) less than $ a b 370 - - 401 0.1900 70.3077 502 0.2900 110.4923 711 0.2100 70.3077 1,040 0.3500 169.9231 1,159 0.4100 169.9231 1,278 0.4150 169.9231 1,345 0.4300 169.9231 1,445 0.4350 169.9231 1,538 0.4400 169.9231 1,566 0.4800 231.4615 1,648 0.4850 231.4615 1,814 0.4900 231.4615 1,933 0.5050 231.4615 3,461 0.5100 231.4615 3,461 & over 0.6100 577.6154 Foreign residents - Scale 3 NO HELP/TSL and FS Debt Weekly earnings (x) less than $ a b 1,538 0.3300 0.3300 3,461 0.3700 61.5385 3,461 & over 0.4700 407.6923 WITH HELP/TSL and FS Debt Weekly earnings (x) less than $ a b 1,040 0.3300 0.3300 1,159 0.3900 0.3300 1,278 0.3950 0.3300 1,345 0.4100 0.3300 1,445 0.4150 0.3300 1,538 0.4200 0.3300 1,566 0.4600 61.5385 1,648 0.4650 61.5385 1,814 0.4700 61.5385 1,933 0.4850 61.5385 3,461 0.4900 61.5385 3,461 & over 0.5900 407.6923 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 NO HELP/TSL and FS Debt Weekly earnings (x) less than $ a b 370 - - 711 0.1900 70.3077 1,538 0.3300 169.9231 3,461 0.3700 231.4615 3,461 & over 0.4700 577.6154 WITH HELP/TSL and FS Debt Weekly earnings (x) less than $ a b 370 - - 711 0.1900 70.3077 1,040 0.3300 169.9231 1,159 0.3900 169.9231 1,278 0.3950 169.9231 1,345 0.4100 169.9231 1,445 0.4150 169.9231 1,538 0.4200 169.9231 1,566 0.4600 231.4615 1,648 0.4650 231.4615 1,814 0.4700 231.4615 1,933 0.4850 231.4615 3,461 0.4900 231.4615 3,461 & over 0.5900 577.6154 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 NO HELP/TSL and FS Debt Weekly earnings (x) less than $ a b 370 - - 678 0.1900 70.3077 711 0.2400 104.2125 847 0.3800 203.8279 1,538 0.3400 169.9233 3,461 0.3800 231.4617 3,461 & over 0.4800 577.6156 WITH HELP/TSL and FS Debt Weekly earnings (x) less than $ a b 370 - - 678 0.1900 70.3077 711 0.2400 104.2125 847 0.3800 203.8279 1,040 0.3400 169.9233 1,159 0.4000 169.9233 1,278 0.4050 169.9233 1,345 0.4200 169.9233 1,445 0.4250 169.9233 1,538 0.4300 169.9233 1,566 0.4700 231.4617 1,648 0.4750 231.4617 1,814 0.4800 231.4617 1,933 0.4950 231.4617 3,461 0.5000 231.4617 3,461 & over 0.6000 577.6156 Withholding amounts including the HELP/TSL and SFSS components worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG, HELP/TSL and SFSS tax tables. The differences result from the rounding of components. Sample data Weekly withholding amounts including HELP/TSL and SFSS components Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 27 5.00 - 9.00 - - 28 6.00 - 9.00 - - 116 26.00 - 38.00 - - 117 26.00 - 39.00 - - 249 57.00 - 82.00 - - 250 57.00 - 82.00 - - 337 78.00 - 111.00 - - 338 78.00 - 112.00 - - 369 89.00 - 122.00 - - 370 89.00 - 122.00 - - 400 100.00 6.00 132.00 6.00 6.00 401 100.00 6.00 132.00 6.00 6.00 501 135.00 35.00 165.00 25.00 25.00 502 136.00 35.00 166.00 25.00 25.00 666 193.00 70.00 220.00 56.00 56.00 667 233.00 70.00 220.00 57.00 57.00 677 237.00 72.00 223.00 59.00 59.00 678 238.00 72.00 224.00 59.00 59.00 710 251.00 79.00 234.00 65.00 66.00 711 251.00 79.00 235.00 65.00 67.00 785 282.00 105.00 259.00 89.00 95.00 786 286.00 106.00 259.00 90.00 95.00 846 311.00 127.00 279.00 110.00 118.00 847 311.00 127.00 280.00 110.00 118.00 903 335.00 146.00 298.00 128.00 137.00 904 349.00 147.00 298.00 129.00 138.00 916 354.00 151.00 302.00 133.00 142.00 917 354.00 151.00 303.00 133.00 142.00 971 377.00 170.00 320.00 151.00 161.00 972 383.00 171.00 321.00 151.00 161.00 1039 412.00 194.00 343.00 173.00 184.00 1040 412.00 257.00 406.00 236.00 246.00 1071 426.00 270.00 418.00 248.00 259.00 1072 432.00 270.00 418.00 249.00 259.00 1158 469.00 305.00 452.00 282.00 294.00 1159 470.00 311.00 458.00 288.00 300.00 1164 472.00 314.00 460.00 290.00 302.00 1165 473.00 314.00 460.00 291.00 302.00 1191 485.00 325.00 471.00 301.00 313.00 1192 491.00 325.00 471.00 301.00 313.00 1274 531.00 359.00 503.00 334.00 346.00 1275 538.00 360.00 504.00 334.00 347.00 1278 540.00 380.00 524.00 354.00 367.00 1281 541.00 381.00 525.00 356.00 369.00 1282 542.00 382.00 526.00 356.00 369.00 1344 572.00 408.00 551.00 382.00 395.00 1345 572.00 416.00 558.00 389.00 402.00 1347 573.00 416.00 559.00 389.00 403.00 1440 619.00 457.00 598.00 428.00 442.00 1441 641.00 457.00 598.00 429.00 443.00 1445 643.00 466.00 607.00 437.00 452.00 1537 690.00 507.00 646.00 476.00 491.00 1538 690.00 507.00 646.00 476.00 492.00 1559 701.00 517.00 656.00 486.00 502.00 1560 709.00 518.00 657.00 487.00 502.00 1565 712.00 520.00 659.00 489.00 505.00 1566 712.00 529.00 667.00 497.00 513.00 1647 753.00 568.00 705.00 535.00 551.00 1648 754.00 577.00 713.00 544.00 560.00 1813 838.00 657.00 791.00 621.00 639.00 1814 839.00 685.00 819.00 649.00 667.00 1844 854.00 700.00 833.00 663.00 682.00 1845 854.00 701.00 834.00 664.00 682.00 1932 899.00 745.00 876.00 706.00 725.00 1933 899.00 755.00 886.00 716.00 736.00 2119 994.00 850.00 977.00 807.00 829.00 2120 995.00 850.00 978.00 808.00 829.00 2490 1183.00 1039.00 1159.00 989.00 1014.00 2491 1184.00 1039.00 1160.00 990.00 1015.00 2652 1266.00 1122.00 1238.00 1069.00 1095.00 2653 1266.00 1122.00 1239.00 1069.00 1096.00 2736 1309.00 1164.00 1280.00 1110.00 1137.00 2737 1309.00 1165.00 1280.00 1110.00 1138.00 2898 1391.00 1247.00 1359.00 1189.00 1218.00 2899 1392.00 1248.00 1359.00 1190.00 1219.00 2913 1399.00 1255.00 1366.00 1196.00 1226.00 2914 1400.00 1255.00 1367.00 1197.00 1226.00 3087 1488.00 1343.00 1452.00 1282.00 1313.00 3088 1488.00 1344.00 1452.00 1282.00 1313.00 3461 1716.00 1534.00 1635.00 1465.00 1500.00 Fortnightly withholding amounts including HELP/TSL and SFSS components Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 54 10.00 - 18.00 - - 56 12.00 - 18.00 - - 232 52.00 - 76.00 - - 234 52.00 - 78.00 - - 498 114.00 - 164.00 - - 500 114.00 - 164.00 - - 674 156.00 - 222.00 - - 676 156.00 - 224.00 - - 738 178.00 - 244.00 - - 740 178.00 - 244.00 - - 800 200.00 12.00 264.00 12.00 12.00 802 200.00 12.00 264.00 12.00 12.00 1002 270.00 70.00 330.00 50.00 50.00 1004 272.00 70.00 332.00 50.00 50.00 1332 386.00 140.00 440.00 112.00 112.00 1334 466.00 140.00 440.00 114.00 114.00 1354 474.00 144.00 446.00 118.00 118.00 1356 476.00 144.00 448.00 118.00 118.00 1420 502.00 158.00 468.00 130.00 132.00 1422 502.00 158.00 470.00 130.00 134.00 1570 564.00 210.00 518.00 178.00 190.00 1572 572.00 212.00 518.00 180.00 190.00 1692 622.00 254.00 558.00 220.00 236.00 1694 622.00 254.00 560.00 220.00 236.00 1806 670.00 292.00 596.00 256.00 274.00 1808 698.00 294.00 596.00 258.00 276.00 1832 708.00 302.00 604.00 266.00 284.00 1834 708.00 302.00 606.00 266.00 284.00 1942 754.00 340.00 640.00 302.00 322.00 1944 766.00 342.00 642.00 302.00 322.00 2078 824.00 388.00 686.00 346.00 368.00 2080 824.00 514.00 812.00 472.00 492.00 2142 852.00 540.00 836.00 496.00 518.00 2144 864.00 540.00 836.00 498.00 518.00 2316 938.00 610.00 904.00 564.00 588.00 2318 940.00 622.00 916.00 576.00 600.00 2328 944.00 628.00 920.00 580.00 604.00 2330 946.00 628.00 920.00 582.00 604.00 2382 970.00 650.00 942.00 602.00 626.00 2384 982.00 650.00 942.00 602.00 626.00 2548 1062.00 718.00 1006.00 668.00 692.00 2550 1076.00 720.00 1008.00 668.00 694.00 2556 1080.00 760.00 1048.00 708.00 734.00 2562 1082.00 762.00 1050.00 712.00 738.00 2564 1084.00 764.00 1052.00 712.00 738.00 2688 1144.00 816.00 1102.00 764.00 790.00 2690 1144.00 832.00 1116.00 778.00 804.00 2694 1146.00 832.00 1118.00 778.00 806.00 2880 1238.00 914.00 1196.00 856.00 884.00 2882 1282.00 914.00 1196.00 858.00 886.00 2890 1286.00 932.00 1214.00 874.00 904.00 3074 1380.00 1014.00 1292.00 952.00 982.00 3076 1380.00 1014.00 1292.00 952.00 984.00 3118 1402.00 1034.00 1312.00 972.00 1004.00 3120 1418.00 1036.00 1314.00 974.00 1004.00 3130 1424.00 1040.00 1318.00 978.00 1010.00 3132 1424.00 1058.00 1334.00 994.00 1026.00 3294 1506.00 1136.00 1410.00 1070.00 1102.00 3296 1508.00 1154.00 1426.00 1088.00 1120.00 3626 1676.00 1314.00 1582.00 1242.00 1278.00 3628 1678.00 1370.00 1638.00 1298.00 1334.00 3688 1708.00 1400.00 1666.00 1326.00 1364.00 3690 1708.00 1402.00 1668.00 1328.00 1364.00 3864 1798.00 1490.00 1752.00 1412.00 1450.00 3866 1798.00 1510.00 1772.00 1432.00 1472.00 4238 1988.00 1700.00 1954.00 1614.00 1658.00 4240 1990.00 1700.00 1956.00 1616.00 1658.00 4980 2366.00 2078.00 2318.00 1978.00 2028.00 4982 2368.00 2078.00 2320.00 1980.00 2030.00 5304 2532.00 2244.00 2476.00 2138.00 2190.00 5306 2532.00 2244.00 2478.00 2138.00 2192.00 5472 2618.00 2328.00 2560.00 2220.00 2274.00 5474 2618.00 2330.00 2560.00 2220.00 2276.00 5796 2782.00 2494.00 2718.00 2378.00 2436.00 5798 2784.00 2496.00 2718.00 2380.00 2438.00 5826 2798.00 2510.00 2732.00 2392.00 2452.00 5828 2800.00 2510.00 2734.00 2394.00 2452.00 6174 2976.00 2686.00 2904.00 2564.00 2626.00 6176 2976.00 2688.00 2904.00 2564.00 2626.00 6922 3432.00 3068.00 3270.00 2930.00 3000.00 Monthly withholding amounts including HELP/TSL and SFSS components Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 117.00 22.00 - 39.00 - - 121.33 26.00 - 39.00 - - 502.67 113.00 - 165.00 - - 507.00 113.00 - 169.00 - - 1079.00 247.00 - 355.00 - - 1083.33 247.00 - 355.00 - - 1460.33 338.00 - 481.00 - - 1464.67 338.00 - 485.00 - - 1599.00 386.00 - 529.00 - - 1603.33 386.00 - 529.00 - - 1733.33 433.00 26.00 572.00 26.00 26.00 1737.67 433.00 26.00 572.00 26.00 26.00 2171.00 585.00 152.00 715.00 108.00 108.00 2175.33 589.00 152.00 719.00 108.00 108.00 2886.00 836.00 303.00 953.00 243.00 243.00 2890.33 1010.00 303.00 953.00 247.00 247.00 2933.67 1027.00 312.00 966.00 256.00 256.00 2938.00 1031.00 312.00 971.00 256.00 256.00 3076.67 1088.00 342.00 1014.00 282.00 286.00 3081.00 1088.00 342.00 1018.00 282.00 290.00 3401.67 1222.00 455.00 1122.00 386.00 412.00 3406.00 1239.00 459.00 1122.00 390.00 412.00 3666.00 1348.00 550.00 1209.00 477.00 511.00 3670.33 1348.00 550.00 1213.00 477.00 511.00 3913.00 1452.00 633.00 1291.00 555.00 594.00 3917.33 1512.00 637.00 1291.00 559.00 598.00 3969.33 1534.00 654.00 1309.00 576.00 615.00 3973.67 1534.00 654.00 1313.00 576.00 615.00 4207.67 1634.00 737.00 1387.00 654.00 698.00 4212.00 1660.00 741.00 1391.00 654.00 698.00 4502.33 1785.00 841.00 1486.00 750.00 797.00 4506.67 1785.00 1114.00 1759.00 1023.00 1066.00 4641.00 1846.00 1170.00 1811.00 1075.00 1122.00 4645.33 1872.00 1170.00 1811.00 1079.00 1122.00 5018.00 2032.00 1322.00 1959.00 1222.00 1274.00 5022.33 2037.00 1348.00 1985.00 1248.00 1300.00 5044.00 2045.00 1361.00 1993.00 1257.00 1309.00 5048.33 2050.00 1361.00 1993.00 1261.00 1309.00 5161.00 2102.00 1408.00 2041.00 1304.00 1356.00 5165.33 2128.00 1408.00 2041.00 1304.00 1356.00 5520.67 2301.00 1556.00 2180.00 1447.00 1499.00 5525.00 2331.00 1560.00 2184.00 1447.00 1504.00 5538.00 2340.00 1647.00 2271.00 1534.00 1590.00 5551.00 2344.00 1651.00 2275.00 1543.00 1599.00 5555.33 2349.00 1655.00 2279.00 1543.00 1599.00 5824.00 2479.00 1768.00 2388.00 1655.00 1712.00 5828.33 2479.00 1803.00 2418.00 1686.00 1742.00 5837.00 2483.00 1803.00 2422.00 1686.00 1746.00 6240.00 2682.00 1980.00 2591.00 1855.00 1915.00 6244.33 2778.00 1980.00 2591.00 1859.00 1920.00 6261.67 2786.00 2019.00 2630.00 1894.00 1959.00 6660.33 2990.00 2197.00 2799.00 2063.00 2128.00 6664.67 2990.00 2197.00 2799.00 2063.00 2132.00 6755.67 3038.00 2240.00 2843.00 2106.00 2175.00 6760.00 3072.00 2245.00 2847.00 2110.00 2175.00 6781.67 3085.00 2253.00 2856.00 2119.00 2188.00 6786.00 3085.00 2292.00 2890.00 2154.00 2223.00 7137.00 3263.00 2461.00 3055.00 2318.00 2388.00 7141.33 3267.00 2500.00 3090.00 2357.00 2427.00 7856.33 3631.00 2847.00 3428.00 2691.00 2769.00 7860.67 3636.00 2968.00 3549.00 2812.00 2890.00 7990.67 3701.00 3033.00 3610.00 2873.00 2955.00 7995.00 3701.00 3038.00 3614.00 2877.00 2955.00 8372.00 3896.00 3228.00 3796.00 3059.00 3142.00 8376.33 3896.00 3272.00 3839.00 3103.00 3189.00 9182.33 4307.00 3683.00 4234.00 3497.00 3592.00 9186.67 4312.00 3683.00 4238.00 3501.00 3592.00 10790.00 5126.00 4502.00 5022.00 4286.00 4394.00 10794.33 5131.00 4502.00 5027.00 4290.00 4398.00 11492.00 5486.00 4862.00 5365.00 4632.00 4745.00 11496.33 5486.00 4862.00 5369.00 4632.00 4749.00 11856.00 5672.00 5044.00 5547.00 4810.00 4927.00 11860.33 5672.00 5048.00 5547.00 4810.00 4931.00 12558.00 6028.00 5404.00 5889.00 5152.00 5278.00 12562.33 6032.00 5408.00 5889.00 5157.00 5282.00 12623.00 6062.00 5438.00 5919.00 5183.00 5313.00 12627.33 6067.00 5438.00 5924.00 5187.00 5313.00 13377.00 6448.00 5820.00 6292.00 5555.00 5690.00 13381.33 6448.00 5824.00 6292.00 5555.00 5690.00 14997.67 7436.00 6647.00 7085.00 6348.00 6500.00 Use for payments to low income aged persons and pensioners For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. Use the Withholding look-up tool to quickly work out the amount to withhold . Using this table You should use this table if you make payments to: • seniors and pensioners who, at the end of the relevant financial year, are 65 years of age or older (for example, to be eligible for the year ending 30 June 2016, an employee must be born on or before 30 June 1951). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. • seniors and pensioners who, at the end of the relevant financial year, are 65 years of age or older (for example, to be eligible for the year ending 30 June 2016, an employee must be born on or before 30 June 1951). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. This table applies to weekly payments including: • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. This tax table can only apply if the employee has provided you with either: • a Withholding declaration (NAT 3093) answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners (NAT 5072) answering yes to questions 4, 5 and 6. • a Withholding declaration (NAT 3093) answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners (NAT 5072) answering yes to questions 4, 5 and 6. Get it done You can download a printable version of Tax table for seniors and pensioners (NAT 4466, 466KB) in Portable Document Format (PDF). Working out the withholding amount 1. Calculate your employee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from step 1 into the Withholding look-up tool , as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your employee is: - single, use column 2 - a member of an illness-separated couple, use column 3 - a member of a couple, use column 4. - single, use column 2 - a member of an illness-separated couple, use column 3 - a member of a couple, use column 4. 4. If your employee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. Example An employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool. If the employee is: • single, use column 2 to find the correct amount to withhold ($5.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($10.00) • a member of a couple, use column 4 to find the correct amount to withhold ($23.00). Example An employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool. If the employee is: • single, use column 2 to find the correct amount to withhold ($5.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($10.00) • a member of a couple, use column 4 to find the correct amount to withhold ($23.00). • single, use column 2 to find the correct amount to withhold ($5.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($10.00) • a member of a couple, use column 4 to find the correct amount to withhold ($23.00). Calculating fortnightly or monthly withholding amounts First calculate the weekly equivalent of fortnightly or monthly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly or monthly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. Using a formula The withholding amounts shown in this table can be expressed in a mathematical form. You should read this section with Statement of formulas for calculating amounts to be withheld (NAT 1004). If you have developed your own payroll software package, you can use the following formulas and the coefficients outlined below. The formulas comprise linear equations of the form y = ax - b, where: • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. If no TFN is provided, ignore cents when you calculate withholding amounts. Accounting software Software written in accordance with the formulas should be tested for accuracy against the withholding amounts obtained using the Withholding look-up tool . You should only use such software if it produces the exact amounts. Values of the coefficients a and b for each set of formulas Single Weekly earnings(x) less than a b $595 - - $629 0.1900 113.1923 $635 0.3150 191.8365 $711 0.4150 255.3827 $794 0.5550 354.9981 $972 0.4750 291.4519 $1,538 0.3500 169.9231 $3,461 0.3900 231.4615 $3,461 & over 0.4900 577.6154 Illness-separated Weekly earnings(x) less than a b $576 - - $609 0.1900 109.5385 $635 0.3150 185.7788 $711 0.4150 249.3250 $794 0.5550 348.9404 $923 0.4750 285.3942 $1,538 0.3500 169.9231 $3,461 0.3900 231.4615 $3,461 & over 0.4900 577.6154 Member of a couple Weekly earnings(x) less than a b $532 - - $565 0.1900 101.1154 $635 0.3150 171.8149 $711 0.4150 235.3611 $794 0.5550 334.9764 $812 0.4750 271.4303 $1,538 0.3500 169.9231 $3,461 0.3900 231.4615 $3,461 & over 0.4900 577.6154 Medicare levy parameters Old New Weekly earnings threshold 620 635 Weekly earnings shade-in threshold 775 794 Medicare levy family threshold 46,000 46,000 Weekly family threshold divisor 52 52 Additional child 3,156 3,238 Shading out point multiplier 0.1000 0.1000 Shading out point divisor 0.0800 0.0800 Weekly levy adjustment factor 620.7500 635.4600 Medicare levy 0.0200 0.0200 Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. When your employee has a HELP, TSL or Financial Supplement debt If your employee has a HELP, TSL or Financial Supplement debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Work it out To calculate additional withholding amounts for: • HELP or TSL debts - refer to HELP/TSL weekly tax table (NAT 2173) • Financial Supplement debts - refer to SFSS weekly tax table (NAT 3306). • HELP or TSL debts - refer to HELP/TSL weekly tax table (NAT 2173) • Financial Supplement debts - refer to SFSS weekly tax table (NAT 3306). Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. Find out more For more information, refer to Withholding from allowances . Leave loading If you pay leave loading as a lump sum, you need to use Tax table for back payments, commissions, bonuses and similar payments (NAT 3348) to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to the earnings for that period to calculate withholding. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must give you a Withholding declaration. To work out your employee's annual tax offset entitlement into a weekly value, use the Ready reckoner for tax offsets . Deduct this amount from the amount shown in column 2 or 3 of the Withholding look-up tool. Ready reckoner for tax offsets Amount Claimed $ Weekly value $ 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - 20 - 30 1.00 40 1.00 50 1.00 57 1.00 60 1.00 70 1.00 80 2.00 90 2.00 100 2.00 200 4.00 300 6.00 338 6.00 400 8.00 500 10.00 600 11.00 700 13.00 800 15.00 850 16.00 900 17.00 1000 19.00 1100 21.00 1173 22.00 1200 23.00 1300 25.00 1400 27.00 1500 29.00 1600 30.00 1700 32.00 1750 33.00 1800 34.00 1900 36.00 2000 38.00 2500 48.00 2588 49.00 3000 57.00 If the exact tax offset amount claimed is not shown in the ready reckoner, you add the values for an appropriate combination. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Withholding declarations An employee can use the Withholding declaration (NAT 3093) to advise you of a tax offset they choose to claim through reduced withholding. For more information on tax offsets, refer to Claiming tax offsets . Employees can also use a Withholding declaration to advise you of changes to their situation that may vary the amount you need to withhold. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, TSL or Financial Supplement debt (or changes to them) • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, TSL or Financial Supplement debt (or changes to them) • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Medicare levy adjustments To claim the Medicare levy adjustment (available to some low income earners with dependants), an employee must lodge a Medicare levy variation declaration (NAT 0929) with their Tax file number declaration. Find out more For instructions on how to work out the Medicare levy adjustment, refer to Medicare levy adjustment weekly tax table (NAT 1010). For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(b) of Schedule 1 to the TAA. Using this table You should use this table if you pay an individual an amount that is either: • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP except it was paid more than 12 months after the relevant termination of employment (for more information, see Delayed termination payments ). • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP except it was paid more than 12 months after the relevant termination of employment (for more information, see Delayed termination payments ). Find out more For information about ETP's for employers and employees, refer to Taxation of termination payments . Employment termination payments An ETP is a lump sum payment you make under either of the following circumstances: • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). ETPs include lump sum payments paid upon resignation, retirement or death. A payment from a super fund is not an ETP. A payment must generally be made within 12 months of termination to qualify as an ETP. A payment made outside 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. Tax treatment of ETPs ETPs can comprise of two different components: • Tax free component • Taxable component. • Tax free component • Taxable component. You only withhold from the taxable component. Depending on the type of ETP, the concessional tax treatment may be limited to the smaller of: • the ETP cap, or • the whole-of-income cap. • the ETP cap, or • the whole-of-income cap. The top rate of tax applies to amounts paid in excess of these caps. The ETP cap amount for the 2015-16 income year is $195,000. This amount is indexed annually. The whole-of-income cap amount for the 2015-16 income year is $180,000. This amount is not indexed. This cap is reduced by the other taxable payments that your employee receives in the income year. For example, salary or wages that you have paid to your employee. In some cases, you may need to include an ETP in the taxable payments when working out the whole-of-income cap. Find out more Refer to Taxation of termination payments . The ETP payment summary has an ETP code that you use to describe the type of ETP and which cap has been applied to it. For more information about the codes, see Payment summaries . ETP caps The following table lists the types of ETPs subject to withholding and the applicable cap for each type of payment. Column 1 ETP cap only applies to: Column 2 Smaller of the ETP cap and whole-of-income cap applies to: a payment made under an early retirement scheme that exceeds the tax-free limit * (only the amount in excess of the limit is an ETP). a 'golden handshake' whether paid under: • contract • industrial award obligation • recognition of prior service. a genuine redundancy payment that exceeds the tax-free limit* (only the amount in excess of the limit is an ETP). a non-genuine redundancy payment. a payment made because of the employee's permanent disability. severance pay. compensation payment for personal injury. a gratuity. compensation for unfair dismissal. a payment in lieu of notice. compensation for harassment. a payment for unused sick leave. compensation for discrimination. a payment for unused rostered days off. lump sum payments paid on the death of an employee. an ETP not covered in column 1. *The tax-free limit for the 2015-16 income year is $9,780 plus $4,891 for each year of completed service. ETP cap only applies to: Smaller of the ETP cap and whole-of-income cap applies to: • contract • industrial award obligation • recognition of prior service. *The tax-free limit for the 2015-16 income year is $9,780 plus $4,891 for each year of completed service. For payments in column 2 both caps apply. Withholding will be made at the top rate of tax on the amount over the smallest cap. For more information, see How to work out the withholding amount . Steps to work out smallest cap Follow these steps to work out the smaller of the ETP cap and whole-of-income cap. Step Action 1 Add up all taxable payments you made to your employee (excluding the ETP). 2 Subtract the step 1 result amount from $180,000. 3 The result from step 2 is the calculated whole-of-income cap. 4 Compare the calculated whole-of-income cap from step 3 and the ETP cap amount of $195,000 for 2015-16 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there has been multiple payments for the same termination). 5 If both caps are equal, use the whole-of-income cap. The smallest of the two caps at step 4 is the cap to apply to the ETP taxable component. Multiple payments for same termination For various reasons, ETPs may be made in more than one instalment. Payments made after the initial payment that are subject to the ETP cap, will be subject to a lower ETP cap because the cap amount is reduced by the amount of all previous payments for the same termination. Lump sum payments that are not ETPs may also be subject to PAYG withholding. Use the applicable tax table to work out the amount to be withheld from these payments. Find out more For unused annual leave, leave loading or long service leave payments, refer to Tax table for unused leave payments on termination of employment (NAT 3351). Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Death benefit ETPs A death benefit termination payment is received by a person after another person's death, in consequence of termination of the other person's employment. The amount you withhold depends on a number of factors including whether the payment is made: • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. Use table A to work out how much to withhold Find out more For information on deceased estates and their tax obligations go to: • Deceased estates • Deceased estates Working out the withholding amount An ETP can be made up of a tax-free component and taxable component. You must withhold an amount from the taxable component, including death benefit ETPs. Do not withhold from the tax-free component of the ETP. Find out more Information about ETP components, refer to Taxation of termination payments . When a TFN is provided If your employee who is receiving an ETP has given you their tax file number (TFN) on a Tax file number declaration (NAT 3092), use table A to work out how much to withhold. A Tax file number declaration remains effective until 12 months after you make the last payment to them. Withholding amounts calculated by applying table A are rounded to the nearest dollar. Results ending in 50 cents are rounded upwards. When a TFN has not been provided You must withhold 49% from the taxable component of an ETP you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Examples The examples will help you work out how much to withhold. Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years of age. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and using table A , works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years of age. Jane's preservation age is 60 (see Preservation age ). Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing result from step 2 against ETP cap amount of $195,000. Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $96,000 remembering Jane is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts above the whole-of-income cap of $96,000. As whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris, aged under preservation age , has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of $100,000 taxable component and has a tax free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines smallest cap by comparing result from step 2 against ETP cap amount of $195,000. Whole-of- income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $80,000 remembering Chris is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $80,000. ETP $100,000 less cap amount $80,000, gives $20,000 over the cap. 49% MediumBiz withholds $35,400 from Chris's ETP of $130,000. This is $25,600 ($80,000 x 32%) plus $9,800 ($20,000 x 49%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit * as $6,443 (being $40,678 less $34,235 due to the 5 years of service). This is an ETP and using table A , works out that only the ETP cap applies. Alec is under preservation age , so MacroBiz withholds $2,062 (32% of $6,443). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines smallest cap by comparing result from step 2 against ETP cap of $188,557 (ETP cap $195,000 for 2015-16 less the $6,443 ETP). Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $2,062 from the $6,443 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. • For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years of age. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and using table A , works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years of age. Jane's preservation age is 60 (see Preservation age ). Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing result from step 2 against ETP cap amount of $195,000. Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $96,000 remembering Jane is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts above the whole-of-income cap of $96,000. As whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris, aged under preservation age , has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of $100,000 taxable component and has a tax free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines smallest cap by comparing result from step 2 against ETP cap amount of $195,000. Whole-of- income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $80,000 remembering Chris is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $80,000. ETP $100,000 less cap amount $80,000, gives $20,000 over the cap. 49% MediumBiz withholds $35,400 from Chris's ETP of $130,000. This is $25,600 ($80,000 x 32%) plus $9,800 ($20,000 x 49%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit * as $6,443 (being $40,678 less $34,235 due to the 5 years of service). This is an ETP and using table A , works out that only the ETP cap applies. Alec is under preservation age , so MacroBiz withholds $2,062 (32% of $6,443). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines smallest cap by comparing result from step 2 against ETP cap of $188,557 (ETP cap $195,000 for 2015-16 less the $6,443 ETP). Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $2,062 from the $6,443 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. • For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments • For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Payment summaries You must provide your employee with one or more PAYG payment summary - employment termination payment (NAT 70868) forms within 14 days of making an ETP. The payment summary now includes an ETP code that you use to describe the type of payment and determines which cap, ETP cap or whole-of-income cap, is applied. Below is a table showing the type of ETPs and which code applies: Life benefit ETP Code Description R ETP because of: • early retirement scheme • genuine redundancy • invalidity or • compensation for: - personal injury - unfair dismissal - harassment - discrimination O Other ETP not described by R, for example, golden handshake, gratuity, payment in lieu of notice, payment for unused sick leave, payment for unused rostered days off. Multiple payments for same termination Code Description S This is a code R payment and you made one of the following payments to your employee in a previous income year for the same termination: • a code R payment • a code O payment • a transitional termination payment. P This is a code O payment and you made one of the following payments to your employee in a previous income year for the same termination: • a code R payment • a code O payment • a transitional termination payment. Death benefit ETP Code Description D Death benefit ETP paid to a dependant of the deceased B Death benefit ETP paid to a non-dependant of the deceased and you made a termination payment to the non-dependant in a previous income year for the same termination N Death benefit ETP paid to a non-dependant of the deceased T Death benefit ETP paid to a trustee of the deceased estate • Transitional termination payments were certain ETPs paid to an employee under an employment contract entered into before 10 May 2006. They were taxed concessionally if paid before 1 July 2012. • early retirement scheme • genuine redundancy • invalidity or • compensation for: - personal injury - unfair dismissal - harassment - discrimination - personal injury - unfair dismissal - harassment - discrimination • a code R payment • a code O payment • a transitional termination payment. • a code R payment • a code O payment • a transitional termination payment. • Transitional termination payments were certain ETPs paid to an employee under an employment contract entered into before 10 May 2006. They were taxed concessionally if paid before 1 July 2012. Find out more • Information about transitional ETPs, refer to Taxation of termination payment . • Information about payment summaries, refer to PAYG payment summaries and guidelines . • Information about transitional ETPs, refer to Taxation of termination payment . • Information about payment summaries, refer to PAYG payment summaries and guidelines . Payment summaries can also be printed using software that conforms with ATO reporting specifications. Find out more For more details and reporting specifications, visit Software developers homepage . Preservation age Preservation age is determined using your employee's date of birth. The preservation table below shows the preservation age based on date of birth: Date of birth Preservation age Before 1/7/1960 55 1/7/1960 - 30/6/1961 56 1/7/1961 - 30/6/1962 57 1/7/1962 - 30/6/1963 58 1/7/1963 - 30/6/1964 59 After 30/6/1964 60 Table A: Withholding rates for ETPs Income component derived by your employee in the income year Age of person at the end of the income year that the payment is received Component subject to PAYG withholding Rate of withholding Cap to apply Life benefit ETP - taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Under preservation age Up to the ETP cap amount 1 32% ETP cap Preservation age or over Up to the ETP cap amount 1 17% ETP cap All ages Amount above the ETP cap amount 1 49% ETP cap Life benefit ETP - taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Under preservation age Up to the relevant cap amount 32% Smallest of ETP cap and whole-of-income cap 2 Preservation age or over Up to the relevant cap amount 17% Smallest of ETP cap and whole-of-income cap 2 All ages Amount above the relevant cap amount 49% Smallest of ETP cap and whole-of-income cap 2 Death benefit ETP paid to non-dependants - taxable component 3 All ages Up to the ETP cap amount 32% ETP cap Amount above the ETP cap amount 49% ETP cap Death benefit ETP paid to dependants - taxable component 3 All ages Up to the ETP cap amount Nil ETP cap Amount above the ETP cap amount 49% ETP cap Death benefit ETP paid to a trustee of a deceased estate 4 Nil Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. | 1. The ETP cap amount for the 2015-16 income year is $195,000. The amount is indexed annually.: 2. The whole-of-income cap amount for the 2015-16 income year and future years is $180,000. This amount is not indexed. 3. A dependant includes both a child and spouse of the deceased. A child of the deceased includes all of the following: - an adopted child, stepchild or ex-nuptial child - a child of the deceased's spouse - someone who is a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). - an adopted child, stepchild or ex-nuptial child - a child of the deceased's spouse - someone who is a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). A spouse of the deceased includes another person (of any sex) who: • the deceased was in a relationship and that was registered under a prescribed state or territory law • although not legally married, lived with the deceased on a genuine domestic basis in a relationship as a couple. • the deceased was in a relationship and that was registered under a prescribed state or territory law • although not legally married, lived with the deceased on a genuine domestic basis in a relationship as a couple. A dependant includes: • any person with whom the deceased had an interdependency relationship, and this includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a person who was a dependant of the deceased just before the latter died. • any person with whom the deceased had an interdependency relationship, and this includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a person who was a dependant of the deceased just before the latter died. | 4. If an ETP will be paid to the trustee of a deceased estate, no amount should be withheld.: Delayed termination payments Generally, a payment must be made within 12 months of termination to qualify as an ETP. A payment made outside 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. When a TFN is provided If your employee has given you their TFN, withhold an amount equal to 32% from the payment. Withholding amounts calculated are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. When a TFN has not been provided You must withhold 49% from the payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) who has not given you their TFN. For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(a) of Schedule 1 to the TAA. Using this table You should use this table if you make a super lump sum payment to an individual. Super lump sums A super lump sum payment includes lump sum payments paid to an individual who has satisfied a condition of release. For example, retirement or death and lump sum payments to the trustee of a deceased estate. The following lump sum payments from a super fund, approved deposit fund, retirement savings account or any other super product are subject to withholding: • payments made to a person because they are a member of a super fund, a depositor of an approved deposit fund, or a holder of a retirement savings account or any other super product • some super lump sum payments paid on the death of one person if paid to another person • a payment when a super pension is exchanged for a lump sum. • payments made to a person because they are a member of a super fund, a depositor of an approved deposit fund, or a holder of a retirement savings account or any other super product • some super lump sum payments paid on the death of one person if paid to another person • a payment when a super pension is exchanged for a lump sum. A super lump sum paid to the trustee of a deceased estate after the death of a person is not subject to PAYG withholding. Lump sum payments from a complying super fund made to individuals who are suffering from a terminal medical condition do not have amounts withheld from them. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Working out the withholding amount When a TFN is provided Calculating a withholding amount for super lump sum If your payee receives a super lump sum and has provided you with their TFN, you must calculate the amount to withhold by applying the rates set out in table A . A super lump sum can be made up of two components: • a tax-free component • a taxable component (consisting of taxed and untaxed elements). • a tax-free component • a taxable component (consisting of taxed and untaxed elements). You may be required to withhold an amount from the taxable component, including a super lump sum death benefit paid to a non-dependant. Do not withhold from the tax-free component. If the person entitled to receive the super lump sum asks you to roll over their lump sum, you are generally not required to withhold from any of the rolled over amount. However, you may be required to withhold if the benefit being rolled over consists of an amount that is an untaxed element that exceeds the untaxed plan cap. A super lump sum death benefit cannot be rolled over - whether paid to dependants or non-dependants. When a TFN has not been provided If your payee has received a super lump sum and has not provided you with their TFN before the payment is made, you must withhold the following: • 49% from the taxable component in a payment to a resident payee (ignoring any cents) • 47% from the taxable component in a payment to a foreign resident payee (ignoring any cents). • 49% from the taxable component in a payment to a resident payee (ignoring any cents) • 47% from the taxable component in a payment to a foreign resident payee (ignoring any cents). If your payee is over 60 years of age at the date the payment is received, and the lump sum does not contain an untaxed element, you are not required to withhold where they have not provided their TFN. If the lump sum contains an untaxed element, you are required to withhold from this element at 49% for resident payees or 47% for foreign resident payees (ignoring any cents). Table A: Withholding rates for super lump sums Income component derived by the payee in the income year Age of person at the date the payment is received Component subject to PAYG withholding Rate of withholding Member benefit - taxable component - taxed element in the fund Under preservation age Whole amount 22% Preservation age to 59 years Amount up to low rate cap 1 Nil Amount above the low rate cap 1 17% 60 years and above Whole amount Nil Member benefit - taxable component - untaxed element in the fund Under preservation age Amount up to untaxed plan cap 2 32% Amount above untaxed plan cap 2 49% Preservation age to 59 years Amount up to low rate cap 1 17% Amount above the low rate cap 1 up to the untaxed plan cap 2 32% Amount above untaxed plan cap 2 49% 60 years and above Amount up to untaxed plan cap 2 17% Amount above untaxed plan cap 2 49% Lump sum death benefit paid to non-dependants 4 - taxable component - taxed element in the fund Any Whole amount 17% Lump sum death benefit paid to non-dependants 4 - taxable component - untaxed element in the fund Any Whole amount 32% Lump sum death benefit paid to dependants 3 - taxable component - taxed and untaxed elements in the fund Any None Nil Rollover super benefits - taxable component - taxed element in the fund Any Whole amount Nil Rollover super benefits - taxable component - untaxed element in the fund Any Amount up to the untaxed plan cap 2 Nil Amount above untaxed plan cap 2 49% Super lump sum benefits less than $200 Any None 5 Nil Super lump sum benefit (terminally ill recipient) Any None Nil 1. For the 2015-16 income year, the low rate cap is $195,000 and is indexed annually. The low rate cap in relation to super lump sums paid to an individual who has reached their preservation age is the maximum amount of the taxable component that is allowed the lowest rate of tax. The low rate cap is a lifetime limit. The low rate cap is allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. 2. For the 2015-16 income year, the untaxed plan cap is $1,395,000 and is indexed annually. For the low rate cap or the untaxed plan cap in prior years, phone us on 13 10 20 or visit Super . 3. If the super lump sum death benefits are being paid to an individual who was a dependant of the deceased, do not withhold amounts from that payment. A dependant includes both a child and a spouse of the deceased. A child of the deceased includes all of the following: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • someone who is a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • someone who is a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). A spouse of the deceased includes another person (of any sex) who: • the deceased was in a relationship and that was registered under a law of a prescribed state or territory • although not legally married, lived with the deceased on a genuine domestic basis in a relationship as a couple. • the deceased was in a relationship and that was registered under a law of a prescribed state or territory • although not legally married, lived with the deceased on a genuine domestic basis in a relationship as a couple. A dependant includes: - any person with whom the deceased had an interdependency relationship, and this includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. - a person who was a dependent of the deceased just before the latter died. - any person with whom the deceased had an interdependency relationship, and this includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. - a person who was a dependent of the deceased just before the latter died. Before accepting that a person is financially dependent, phone us on 13 10 20 for more information. If the super death benefit is to be paid to the trustee of a deceased estate, an amount should not be withheld. 4. Any individual who is paid a lump sum death benefit is treated as a death benefits dependant of a deceased person if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). 5. There is no withholding required from the whole amount if it is paid by a regulated super fund, complying approved deposit fund or retirement savings account provider as a super lump sum and it is the payee's entire benefit. Rounding of withholding amounts Withholding amounts calculated by applying this table are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Example Super lump sum made by a super provider from a taxed element. Heather and Dean are members of the AAFund super fund and their ages are 56 and 61 years respectively. They have decided to retire and take some of their super as a lump sum. The preservation age for both of them is 55. According to their entitlements, Heather and Dean will both receive a super lump sum of $250,000 from AAFund. Each super lump sum has a tax-free component of $30,000 and a taxable component of $220,000. Heather and Dean have previously provided their respective TFNs to AAFund. AAFund does not need to withhold from the tax-free component of $30,000, but must withhold an amount from the taxable component of $220,000. The taxable component of the super lump sum paid by AAFund is wholly made up of taxed elements. Amount to withhold for Heather: As Heather is over her preservation age, she is entitled to the low rate cap. 1. Amount up to low rate cap = $195,000 (2015-16 income year cap amount) 2. Amount above low rate cap = $25,000 ($220,000 - $195,000) 3. Using table A amount to withhold from $25,000 = $4,250 (17% of $25,000) Note: The low rate cap is indexed annually. 1. Amount up to low rate cap = $195,000 (2015-16 income year cap amount) 2. Amount above low rate cap = $25,000 ($220,000 - $195,000) 3. Using table A amount to withhold from $25,000 = $4,250 (17% of $25,000) Note: The low rate cap is indexed annually. Amount to withhold for Dean: As Dean is over 60 years of age, no part of his super lump sum payment is subject to withholding. As Dean is over 60 years of age, no part of his super lump sum payment is subject to withholding. Payment summaries Within 14 days of making a lump sum payment, you must provide a PAYG payment summary - superannuation lump sum (NAT 70947) to the recipient of the super lump sum. Payment summaries can also be printed using software that conforms with ATO reporting specifications. Find out more For information and reporting specifications visit Software developers . Preservation age Preservation age is determined using your payee's date of birth. The preservation table below will help with this: Date of birth Preservation age Before 1/7/1960 55 1/7/1960 - 30/6/1961 56 1/7/1961 - 30/6/1962 57 1/7/1962 - 30/6/1963 58 1/7/1963 - 30/6/1964 59 After 30/6/1964 60 For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(a) of Schedule 1 to the TAA. Using this table You should use this table if you make a payment of a super income stream, including a super death benefit income stream to your payee. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 49% for residents and 47% for foreign residents from the taxable component (ignoring any cents), if a super income stream payment is made to your payee and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. However, if your payee is aged 60 years or above, only withhold from the untaxed element of the taxable component. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident payee and 47% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Working out the withholding amount This table is divided into the following three parts. Certain characteristics of your payee and the payment will determine which part is used to work out the withholding amount - if: • the taxable component is comprised wholly of a taxed element - use part A • the taxable component contains an untaxed element - use part B • the payment is a super death benefit income stream - use part C . • the taxable component is comprised wholly of a taxed element - use part A • the taxable component contains an untaxed element - use part B • the payment is a super death benefit income stream - use part C . Rounding of withholding amounts Withholding amounts calculated using formulas should be rounded to the nearest dollar. Results ending in exactly 50 cents are rounded to the next higher dollar. Do this rounding directly, that is, do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Components of a super income stream benefit A super income stream may have two components: • the tax-free component • the taxable component which includes an - element taxed in the fund (taxed element), and/or - element untaxed in the fund (untaxed element). • the tax-free component • the taxable component which includes an - element taxed in the fund (taxed element), and/or - element untaxed in the fund (untaxed element). - element taxed in the fund (taxed element), and/or - element untaxed in the fund (untaxed element). For super income streams that started to be paid before 1 July 2007 the tax-free component will generally comprise the return of the payee's own contributions made before 1 July 2007 for which they have not claimed a personal superannuation contribution deduction in their income tax return. For super income streams that started to be paid on or after 1 July 2007, the tax-free component will comprise the crystallised segment and the contributions segment. The taxable component of a super income stream is the amount of the income stream minus the tax-free component. The taxable component of a super income stream will generally comprise a taxed element where the income stream is paid from a taxed source; for example, where the income stream is funded from contributions and earnings that have been subject to tax in a super fund. The taxable component of a super income stream will generally comprise an untaxed element where the income stream is funded from an untaxed source; for example, some state and Commonwealth public sector super schemes. Find out more For more information, refer to Working out components of a super benefit . Part A: Taxable component is comprised wholly of a taxed element Step 1 Use the following table to work out whether the taxable component is subject to withholding. Age Withholding applies to: Below 60 years Taxable component 60 years and over No withholding If your payee is 60 years of age or over, no withholding is required. If your payee is less than 60 years of age, go to step 2. Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out at step 1. The tax table you use depends on the period for which the income stream covers - that is, weekly, fortnightly or monthly. Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration (NAT 3093) indicating that they want to claim a SAPTO entitlement through PAYG withholding, you should refer to Tax table for seniors and pensioners (NAT 4466) to work out the amount to withhold from the amount calculated in step 1. Step 3 Use the appropriate formula to calculate the Medicare levy adjustment: • If your payee's taxable component (on a weekly basis) is less than the Medicare levy threshold for singles, their Medicare levy adjustment is nil. • If your payee's taxable component (on a weekly basis) is greater than the Medicare levy threshold for singles, but less than the Medicare levy shade out point (SOP) for singles, their Medicare levy adjustment = (taxable component - Medicare levy threshold for singles) x 0.10. • If your payee's taxable component (on a weekly basis) is greater than or equal to the Medicare levy SOP for singles, but less than $947, their Medicare levy adjustment = taxable component x 0.02. • If your payee's taxable component (on a weekly basis) is greater than $946, their Medicare levy adjustment is nil. • If your payee's taxable component (on a weekly basis) is less than the Medicare levy threshold for singles, their Medicare levy adjustment is nil. • If your payee's taxable component (on a weekly basis) is greater than the Medicare levy threshold for singles, but less than the Medicare levy shade out point (SOP) for singles, their Medicare levy adjustment = (taxable component - Medicare levy threshold for singles) x 0.10. • If your payee's taxable component (on a weekly basis) is greater than or equal to the Medicare levy SOP for singles, but less than $947, their Medicare levy adjustment = taxable component x 0.02. • If your payee's taxable component (on a weekly basis) is greater than $946, their Medicare levy adjustment is nil. Instructions on Medicare levy adjustments are contained in Statement of formulas for calculating amounts to be withheld (NAT 1004). Step 4 Some super income streams may be eligible for a tax offset. Use the following table to calculate the tax offset amount for your payee. Super income stream - taxable component Age Tax offset Below preservation age Nil Preservation age to below 60 years Taxed element × 15% Disability super income stream - taxable component Age Tax offset Below preservation age Taxed element × 15% Preservation age to below 60 years Taxed element × 15% Step 5 Calculate the notional amount to withhold by first subtracting the tax offset per payment (step 4) from the withholding amount (step 2). Notional amount to withhold = withholding amount - tax offset Then compare the notional amount to withhold with the Medicare levy adjustment calculated at step 3. If the notional amount to withhold is: • less than the amount calculated at step 3, withhold the amount calculated at step 3. • more than the amount calculated at step 3, withhold the notional amount to be withheld. • less than the amount calculated at step 3, withhold the amount calculated at step 3. • more than the amount calculated at step 3, withhold the notional amount to be withheld. Fortnightly, monthly and quarterly equivalents for step 3 If you make a fortnightly, monthly or quarterly payment, use the instructions contained in Statement of formulas for calculating amounts to be withheld (NAT 1004) to calculate the appropriate amounts for the thresholds and formulas in step 3. Part B: Taxable component contains an untaxed element Step 1 Use the following table to work out which elements of the taxable component are subject to withholding. Age Taxable component of super income stream contains Withholding applies to the following amount(s) Untaxed element Taxed element Below preservation age Yes Yes Sum of untaxed and taxed elements No Yes Taxed element Yes No Untaxed element Preservation age to below 60 years Yes Yes Sum of untaxed and taxed elements No Yes Taxed element Yes No Untaxed element 60 years and over Yes Yes Untaxed element No Yes No withholding Yes No Untaxed element Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the period for which the income stream covers - that is, weekly, fortnightly or monthly. Some payees may be eligible to claim the SAPTO. If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners (NAT 4466) to work out the amount to withhold from the amount calculated in step 1. Step 3 Some super income streams may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super income stream - taxable component Age Tax offset Below preservation age Nil Preservation age to below 60 years Taxed element × 15% Untaxed element - Nil 60 years and over Untaxed element x 10% Disability super income stream - taxable component Age Tax offset Below preservation age Taxed element × 15% Untaxed element - Nil Preservation age to below 60 years Taxed element × 15% Untaxed element - Nil 60 years and over Untaxed element x 10% Untaxed element - Nil Untaxed element - Nil Untaxed element - Nil Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Amount to withhold = withholding amount - tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Part C: Payment is a super death benefit income stream Step 1 Use the following table to work out which elements of the taxable component are subject to withholding. Super death benefit paid to a dependant 1 Age of deceased Age of recipient Taxable component of super death benefit income stream contains Withholding applies to the following amount(s) Untaxed element Taxed element Below 60 years Below 60 years Yes Yes Sum of untaxed and taxed elements Yes No Untaxed element No Yes Taxed element 60 years and over Yes Yes Untaxed element Yes No Untaxed element No Yes No withholding 60 years and over Yes Yes Untaxed element Yes No Untaxed element No Yes No withholding 1 Dependants include all children of the deceased under the age of 18, any spouse of the deceased (including a former spouse and a current or former de facto spouse) and any person with whom the deceased had an interdependency relationship. An interdependency relationship includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. A dependant can also be a person who was financially dependent on the deceased. Before accepting that a person is financially dependent, phone us on 13 10 20. Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the period for which the income stream covers - that is, weekly, fortnightly or monthly. Some payees may be eligible to claim the SAPTO. If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners (NAT 4466) to work out the amount to withhold from the amount calculated in step 1. Step 3 Some super income streams may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super death benefits paid to a dependant Age of deceased Age of recipient Tax offset Below 60 years Below 60 years Taxed element x 15% Untaxed element - Nil 60 years and over Untaxed element × 10% 60 years and over Any age Untaxed element x 10% Untaxed element - Nil Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Amount to withhold = withholding amount - tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Super death benefits paid to a non-dependant A person who is not a dependant of the deceased is not able to receive a super income stream. A super death benefit income stream that was being paid to a non-dependant prior to 1 July 2007 is taxed in the same manner as a super death benefit income stream paid to a dependant. Examples These examples use the PAYG withholding tax tables that apply from 1 July 2015. Case A: Taxable component comprised wholly of a taxed element Example 1 Courtney is 61 and is receiving fortnightly super income stream of $1,000. The tax-free component of Courtney's fortnightly super income stream is $200. The taxable component of the super income stream is $800 Step 1: As Courtney is over 60 years of age and her taxable component is comprised wholly of a taxed element, no withholding is required. Example 2 Maree is 56 and is receiving fortnightly super income stream of $1,200. Maree's preservation age is 55. The tax-free component of Maree's fortnightly super income stream is $300. The taxable component of Maree's super income stream is $900. Step 1: As Maree is 56, withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use Fortnightly tax table (NAT 1006) to work out the withholding required from the $900 taxed element. This amount is $40, assuming that Maree is claiming the tax-free threshold. Step 3: Calculate Maree's fortnightly Medicare levy adjustment. As Maree's fortnightly payment is more than $802 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,004 (the Medicare levy SOP for singles, on a fortnightly basis), her Medicare levy adjustment is calculated as: Medicare levy adjustment = ($900 - $802) x 0.10 = $9.80 = $10 per fortnight (rounded to the nearest dollar) Therefore, Maree's Medicare levy adjustment is $10 per fortnight. Step 4: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 5: To calculate the notional withholding amount, reduce the withholding amount ($40 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 4). That is: Notional withholding amount = $40 - $135 = -$95 Since the notional withholding amount is negative and less than the Medicare levy adjustment, the amount to be withheld from Maree's fortnightly super income stream is $10. This is the Medicare levy adjustment amount. Example 1 Courtney is 61 and is receiving fortnightly super income stream of $1,000. The tax-free component of Courtney's fortnightly super income stream is $200. The taxable component of the super income stream is $800 Step 1: As Courtney is over 60 years of age and her taxable component is comprised wholly of a taxed element, no withholding is required. Example 2 Maree is 56 and is receiving fortnightly super income stream of $1,200. Maree's preservation age is 55. The tax-free component of Maree's fortnightly super income stream is $300. The taxable component of Maree's super income stream is $900. Step 1: As Maree is 56, withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use Fortnightly tax table (NAT 1006) to work out the withholding required from the $900 taxed element. This amount is $40, assuming that Maree is claiming the tax-free threshold. Step 3: Calculate Maree's fortnightly Medicare levy adjustment. As Maree's fortnightly payment is more than $802 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1,004 (the Medicare levy SOP for singles, on a fortnightly basis), her Medicare levy adjustment is calculated as: Medicare levy adjustment = ($900 - $802) x 0.10 = $9.80 = $10 per fortnight (rounded to the nearest dollar) Therefore, Maree's Medicare levy adjustment is $10 per fortnight. Step 4: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 5: To calculate the notional withholding amount, reduce the withholding amount ($40 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 4). That is: Notional withholding amount = $40 - $135 = -$95 Since the notional withholding amount is negative and less than the Medicare levy adjustment, the amount to be withheld from Maree's fortnightly super income stream is $10. This is the Medicare levy adjustment amount. Case B: Taxable component comprises a taxed element and an untaxed element Ralph is 63 and receives fortnightly super income stream of $3,000. The tax-free component of Ralph's fortnightly super income stream is $900. The taxable component of his super income stream is $2,100. Step 1: Ralph's $2,100 taxable component is comprised of a $600 taxed element and a $1,500 untaxed element. As Ralph is over 60 years of age, no withholding will apply to the taxed element. Withholding will apply to the $1,500 untaxed element. Step 2: Using the Fortnightly tax table (NAT 1006), work out the withholding required from the $1,500 untaxed element. This is $186, assuming that Ralph is claiming the tax-free threshold. Step 3: Ralph is entitled to a tax offset. Tax offset = untaxed element x 10% = $1,500 x 10% = $150 Step 4: Reduce the withholding amount ($186 as worked out in step 2) by the value of the tax offset ($150). Final withholding amount = withholding amount less tax offset = $186 - $150 = $36 Case C: Super death benefit income stream where the taxable component comprises a taxed element and an untaxed element Harriet is 58 and her husband, 58, dies in July 2015. As a result of her husband's death, Harriet receives a fortnightly super death benefit income stream of $2,000. The tax-free component of Harriet's super death benefit income stream is $400. The taxable component of Harriet's super death benefit income stream is $1,600. Step 1: Harriet's $1,600 taxable component is comprised of a $600 taxed element and a $1,000 untaxed element. As Harriet is 58 and her husband was also under 60, withholding will apply to the full taxable component. Step 2: Using the Fortnightly tax table (NAT 1006), work out the withholding required from the $1,600 taxable component. This is $220, assuming that Harriet is claiming the tax-free threshold. Step 3: Harriet is entitled to a tax offset. Tax offset = taxed element x 15% = $600 x 15% = $90 Step 4: Reduce the withholding amount ($220 as worked out in step 2) by the value of the tax offset ($90). Final withholding amount = withholding amount less tax offset = $220 - $90 = $130 Preservation age Preservation age is determined using your payee's date of birth. The preservation table below will help with this: Date of birth Preservation age Before 1/7/1960 55 1/7/1960 - 30/6/1961 56 1/7/1961 - 30/6/1962 57 1/7/1962 - 30/6/1963 58 1/7/1963 - 30/6/1964 59 After 30/6/1964 60", "Related_Explanatory_Statements": "OPS 2015/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20152/00001", "Unmatched_Content": "I, Steve Vesperman, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 . | Commencement: This instrument commences on 1 July 2015. | (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . | (2) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy, Temporary Budget Repair levy and amounts of liabilities to the Commonwealth under the Higher Education Support Act 2003 , the Trade Support Loans Act 2014 , the Social Security Act 1991 and the Student Assistance Act 1973 . | (3) The withholding schedules in this instrument replace schedules which currently apply. This instrument revokes those schedules. | Tax table for superannuation lump sums | Statement of formulas for calculation amounts to be withheld | Statement of formulas for calculating Higher Education Loan Program (HELP) and Student Financial Supplement Scheme (SFSS) components | If you develop your own payroll software package, this schedule provides the formulas that you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis. | • a tax withheld calculator, and • tax tables | which are based on the formulas in this schedule. | • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). | You can download a printable version of Statement of formulas for calculating amounts to be withheld (NAT 1004, 594KB) in Portable Document Format (PDF). | Notes: 1. If you have 27 fortnightly, or 53 weekly pays in a financial year, refer to withholding additional amounts from employee earnings . | 4. Scale 1 and 2 apply whether or not the employee is entitled to any leave loading. | 5. Tax offsets may be allowed only where scales 2, 5 or 6 are applied."}
{"Instrument_Reference": "OPS 2015/3", "Title": "a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA", "Enabling_Act": "Taxation Administration Act 1953 Section 15-25 of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2015", "Date_of_Issue": "17 June 2015", "Signatory": "Steve Versperman Deputy Commissioner of Taxation", "Registration_Number": "F2015L00944", "Registration_Date": "25 June 2015", "Body": "2. Scales 1, 2, 3, 5 and 6 may be applied only where employees have provided their TFN.: 3. For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result. | 6. All scales include the Temporary Budget Repair Levy.: 7. Scale 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for residents only. 8. For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $20,542 ($395 per week) or less. Where the taxable income exceeds $20,542 but is less than $25,677 ($493 per week), the levy is shaded in at the rate of 10% of the excess over $20,542. Where a person's taxable income is $25,677 ($493 per week) or more, Medicare is levied at the rate of 2% of total taxable income. 9. The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows: Medicare levy parameters Scale 2 Scale 6 Weekly earnings threshold 395 660 Weekly earnings shade-in threshold 493 826 Medicare levy family threshold 34,367 34,367 Weekly family threshold divisor 52 52 Additional child 3,156 3,156 Shading out point multiplier 0.1000 0.0500 Shading out point divisor 0.0800 0.0400 Weekly levy adjustment factor 395.0400 660.9000 Medicare levy 0.0200 0.0100 About this schedule Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table, can be calculated using the formulas and coefficients contained in this schedule. Separate formulas apply to: • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. • employees who have not claimed the tax-free threshold • foreign residents • employees claiming a full exemption from Medicare levy • employees claiming a half exemption from Medicare levy • employees who have claimed the tax-free threshold. Find out more • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment • Tax file number (TFN) declarations • Withholding declarations • Allowances • Holiday pay, long service leave and employment termination payments • Claiming tax offsets • Medicare levy adjustment Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts ). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts ). The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to Tax offsets and Medicare levy adjustments. For sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments, see Withholding amounts and Medicare levy adjustments . Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table. This applies if earnings exceed $3,275 weekly or $6,550 fortnightly. Rounding of withholding amounts Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Use these rounding rules across all scales except scale 4 (where employee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated. When there are 53 pays in a financial year In some years, you may have 53 pays instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. You should let your employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amount in the table below. Weekly earnings $ Additional withholding $ 725 to 1,524 3 1,525 to 3,449 4 3,450 and over 10 When there are 27 pays in a financial year In some years, you may have 27 pays instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. You should let employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amounts in the table below. Fortnightly earnings $ Additional withholding $ 1,400 to 3,049 12 3,050 to 6,799 17 6,800 and over 42 Working out the weekly earnings The method of working out the weekly earnings (x) for the purpose of applying the formulas is as follows: Example Weekly income $367.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $377.00 Add 99 cents $0.99 Weekly earnings $377.99 Example Weekly income $367.59 Add allowance subject to withholding $ 9.50 Total earnings (ignore cents) $377.00 Add 99 cents $0.99 Weekly earnings $377.99 Calculating withholding fortnightly, monthly or quarterly amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • quarterly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13. Tax offsets The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows: • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. • weekly - 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar • fortnightly - 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • monthly - 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar • quarterly - 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar. Medicare levy adjustment A Medicare levy adjustment is not allowed where withholding amounts have been calculated using scales 1, 3, 4 or 5. The amount obtained using scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable. When an employee is entitled to an adjustment An employee who has lodged both a completed Withholding declaration and a Medicare levy variation declaration (NAT 0929), may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following: • $395 or more where scale 2 is applied • $660 or more where scale 6 is applied. • $395 or more where scale 2 is applied • $660 or more where scale 6 is applied. To claim the adjustment, the employee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration. Calculating the Medicare levy adjustment To calculate the Medicare levy adjustment, your software package will need to be able to distinguish those employees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration. Where employees have answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration. You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for employees with weekly earnings of one of the following: • $493 or more where scale 2 is applied • $826 or more where scale 6 is applied. • $493 or more where scale 2 is applied • $826 or more where scale 6 is applied. Values used in the calculations may be regarded as variables. Weekly family threshold (WFT) Where scale 2 or scale 6 is applied Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration: - WFT = $660.90 (34,367 / 52) (rounded to the nearest cent). - WFT = $660.90 (34,367 / 52) (rounded to the nearest cent). Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to: a. multiply the number of children shown at question 12 by 3,156 and add the result to 34,367 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,156 × 2] + 34,367) / 52 WFT = 782.2885 or $782.29 (rounded to the nearest cent) a. multiply the number of children shown at question 12 by 3,156 and add the result to 34,367 b. divide the result of (a) by 52 c. round the result of (b) to the nearest cent. Example If the employee has shown two dependent children at question 12: WFT = ([3,156 × 2] + 34,367) / 52 WFT = 782.2885 or $782.29 (rounded to the nearest cent) Shading Out Point (SOP) The SOP relative to an employee's WFT is calculated as follows: Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result. Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,156 × 6] + 34,367) / 52 WFT = 1,025.0577 or $1,025.06 (rounded to the nearest cent) SOP = (WFT × 0.1) / 0.0800 SOP = ($1,025.06 × 0.1) / 0.0800 SOP = 1,281.3250 or $1,281 (ignoring cents) Example Employee has shown six dependent children at question 12 and scale 2 is applied: WFT = ([3,156 × 6] + 34,367) / 52 WFT = 1,025.0577 or $1,025.06 (rounded to the nearest cent) SOP = (WFT × 0.1) / 0.0800 SOP = ($1,025.06 × 0.1) / 0.0800 SOP = 1,281.3250 or $1,281 (ignoring cents) Weekly Levy Adjustment (WLA) Where scale 2 is applied Where weekly earnings are $395 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings ), in the following formulas: 1. If x is less than $493, WLA = (x - 395.04) × 0.1 2. If x is $493 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([x - WFT] × 0.0800) 1. If x is less than $493, WLA = (x - 395.04) × 0.1 2. If x is $493 or more but less than WFT, WLA = x × 0.0200 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0200) - ([x - WFT] × 0.0800) Where scale 6 is applied Where weekly earnings are $660 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings ), in the following formulas: 1. If x is less than $826, WLA = (x - 660.90) × 0.05 2. If x is $826 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT 0.0100) - ([x - WFT] × 0.0400) 1. If x is less than $826, WLA = (x - 660.90) × 0.05 2. If x is $826 or more but less than WFT, WLA = x × 0.0100 3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT 0.0100) - ([x - WFT] × 0.0400) In each case WLA should be rounded to the nearest dollar. Values ending in 50 cents should be rounded to the next higher dollar. Examples Example 1 Employee's weekly earnings are $405.33 and scale 2 is applied. x = 405.99 As x is less than $493, WLA is calculated using formula (1): WLA = (405.99 - 395.04) × 0.1 = 1.0950 or $1.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $835.47 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 835.99 WFT = ([3,156 × 3] + 34,367) / 52 = 842.9808 or $842.98 (rounded to the nearest cent) As x is greater than $826 and less than WFT, WLA is calculated using formula (2): WLA = 835.99 × 0.01 = 8.3599 or $8.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 982.99 WFT = ([3,156 × 4] + 34,367) / 52 = 903.6731 or $903.67 (rounded to the nearest cent). SOP = (903.67 × 0.1) / 0.08 = 1,129.5875 or $1,129 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (903.67 × 0.020) - ([982.99 - 903.67] × 0.0800) = 11.7278 or $12.00 (rounded to the nearest dollar) Example 1 Employee's weekly earnings are $405.33 and scale 2 is applied. x = 405.99 As x is less than $493, WLA is calculated using formula (1): WLA = (405.99 - 395.04) × 0.1 = 1.0950 or $1.00 (rounded to the nearest dollar). Example 2 Employee's weekly earnings are $835.47 and the number of children claimed at question 12 is three. Scale 6 is applied. x = 835.99 WFT = ([3,156 × 3] + 34,367) / 52 = 842.9808 or $842.98 (rounded to the nearest cent) As x is greater than $826 and less than WFT, WLA is calculated using formula (2): WLA = 835.99 × 0.01 = 8.3599 or $8.00 (rounded to the nearest dollar). Example 3 Employee's weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied. x = 982.99 WFT = ([3,156 × 4] + 34,367) / 52 = 903.6731 or $903.67 (rounded to the nearest cent). SOP = (903.67 × 0.1) / 0.08 = 1,129.5875 or $1,129 (ignoring cents). As x is greater than WFT and less than SOP, WLA is calculated using formula (3): WLA = (903.67 × 0.020) - ([982.99 - 903.67] × 0.0800) = 11.7278 or $12.00 (rounded to the nearest dollar) Fortnightly levy adjustment Multiply rounded weekly levy adjustment by two. Example Employee's fortnightly earnings are $1,495.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,495.52 / 2 = $747.76 x = 747.99 WFT = (3,156 × 1] + 34,367) / 52 = 721.5962 or $721.60 (rounded to the nearest cent). SOP = (721.60× 0.1) / 0.08 = 902.0000 or $902 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (721.60× 0.020) - ([747.99 -721.60] × 0.0800) = 12.3208 or $12.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $24.00 ($12.00 x 2) Example Employee's fortnightly earnings are $1,495.52 and the number of children claimed at question 12 is one. Scale 2 is applied. Equivalent weekly earnings = $1,495.52 / 2 = $747.76 x = 747.99 WFT = (3,156 × 1] + 34,367) / 52 = 721.5962 or $721.60 (rounded to the nearest cent). SOP = (721.60× 0.1) / 0.08 = 902.0000 or $902 (ignoring cents). As x is greater than WFT and less than SOP, formula (3) is used: WLA = (721.60× 0.020) - ([747.99 -721.60] × 0.0800) = 12.3208 or $12.00 (rounded to the nearest dollar). The fortnightly levy adjustment is therefore $24.00 ($12.00 x 2) Monthly levy adjustment Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar. Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 / 13 = $646.23 x = 646.99 WFT = $660.90 As x is greater than $493 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 / 3, rounded to the nearest dollar). Example Employee's monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied. Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 / 13 = $646.23 x = 646.99 WFT = $660.90 As x is greater than $493 and less than WFT, formula (2) applies: WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar). The monthly adjustment is therefore $56.00 ($13.00 × 13 / 3, rounded to the nearest dollar). Quarterly levy adjustment Multiply rounded weekly levy adjustment by 13 General examples Example 1 Employee's weekly earnings are $975.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 975.99 Weekly withholding amount (y) = (a × x) - b = (0.3477 × 975.99) - 165.4431 = 173.9086 or $141.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($964.37) and less than the SOP ($1,205) appropriate to employee with five children. Formula (3) applies. = (964.37 × 0.0200) - ([975.99 - 964.37] × 0.0800) = 19.2874 - 0.9296 = 18.3578 or $18.00 (rounded to nearest dollar) Net weekly withholding amount $174.00 - $18.00 = $156.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 / 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = (a × x) - b = (0.1900 × 555.99) - 67.4635 = 38.1746 or $38.00 (rounded to nearest dollar) Fortnightly withholding amount $38.00 × 2 = $76.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $76.00 - $63.00 = $13.00. Example 3 Employee's monthly earnings are $3,940.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $902 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($2,940.33 + 0.01) × 3 / 13 = 909.3092 or $909 (ignore cents) x = 909.99 Weekly withholding amount (y) = (a × x) - b = (0.3477 ×909.99) - 165.4431 = 150.9604 or $151.00 (rounded to nearest dollar) Monthly withholding amount $151.00 × 13 / 3 = $654.33 or $654.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $654.00 - $113.00 = $541.00 Example 1 Employee's weekly earnings are $975.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12. Therefore, scale 2 is applied. x = 975.99 Weekly withholding amount (y) = (a × x) - b = (0.3477 × 975.99) - 165.4431 = 173.9086 or $141.00 (rounded to nearest dollar) Levy adjustment: weekly earnings are greater than WFT ($964.37) and less than the SOP ($1,205) appropriate to employee with five children. Formula (3) applies. = (964.37 × 0.0200) - ([975.99 - 964.37] × 0.0800) = 19.2874 - 0.9296 = 18.3578 or $18.00 (rounded to nearest dollar) Net weekly withholding amount $174.00 - $18.00 = $156.00 Example 2 Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy. Therefore, scale 5 is applied. Convert to weekly equivalent = (1,110.30 / 2) = 555.15 or $555 (ignore cents) x = 555.99 Weekly withholding amount (y) = (a × x) - b = (0.1900 × 555.99) - 67.4635 = 38.1746 or $38.00 (rounded to nearest dollar) Fortnightly withholding amount $38.00 × 2 = $76.00 Tax offsets claimed at the tax offsets questions on the Withholding declaration = 3.8% of $1,645 = 62.5100 or $63.00 (rounded to nearest dollar) Net fortnightly withholding amount $76.00 - $63.00 = $13.00. Example 3 Employee's monthly earnings are $3,940.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee's earnings exceeds the Medicare levy SOP of $902 appropriate to an employee with one child. Therefore, scale 2 is applied. Convert to weekly equivalent = ($2,940.33 + 0.01) × 3 / 13 = 909.3092 or $909 (ignore cents) x = 909.99 Weekly withholding amount (y) = (a × x) - b = (0.3477 ×909.99) - 165.4431 = 150.9604 or $151.00 (rounded to nearest dollar) Monthly withholding amount $151.00 × 13 / 3 = $654.33 or $654.00 (rounded to nearest dollar) Tax offset claimed = 8.3% of $1,365 = 113.2950 or $113.00 (rounded to nearest dollar) Net monthly withholding amount $654.00 - $113.00 = $541.00 Calculating withholding amounts for payments made on a daily or casual basis The withholding amounts shown in the Tax table for daily and casual workers (NAT 1024) can be expressed in a mathematical form, using the formulas and coefficients provided. To work out withholding amounts using the formulas: 4. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 5. Calculate the weekly amount by applying the coefficients at: - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. 6. Round the result to the nearest dollar. 7. Divide this amount by five to convert it to the daily equivalent. 8. Round the daily withholding amount to the nearest dollar. 4. Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result. 5. Calculate the weekly amount by applying the coefficients at: - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. 6. Round the result to the nearest dollar. 7. Divide this amount by five to convert it to the daily equivalent. 8. Round the daily withholding amount to the nearest dollar. - Scale 1 where an employee is not claiming the tax-free threshold - Scale 2 where an employee is claiming the tax-free threshold. Where the employee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Tax table for seniors and pensioners (NAT 4466) Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided. The results obtained when using the coefficients in this schedule may differ slightly from the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Sample data Weekly withholding amounts Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 44 8.00 - 14.00 - - 45 9.00 - 15.00 - - 116 25.00 - 38.00 - - 117 25.00 - 38.00 - - 249 56.00 - 81.00 - - 250 56.00 - 81.00 - - 354 80.00 - 115.00 - - 355 81.00 - 115.00 - - 360 82.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 394 94.00 8.00 128.00 8.00 8.00 395 94.00 8.00 128.00 8.00 8.00 492 128.00 36.00 160.00 26.00 26.00 493 128.00 36.00 160.00 26.00 26.00 659 186.00 71.00 214.00 58.00 58.00 660 186.00 71.00 214.00 58.00 58.00 710 204.00 82.00 231.00 68.00 70.00 711 204.00 82.00 231.00 68.00 70.00 825 244.00 122.00 268.00 105.00 113.00 826 244.00 122.00 268.00 106.00 114.00 931 280.00 159.00 303.00 140.00 149.00 932 281.00 159.00 303.00 140.00 150.00 1187 369.00 248.00 386.00 224.00 236.00 1188 369.00 248.00 386.00 224.00 236.00 1281 405.00 280.00 416.00 255.00 267.00 1282 406.00 281.00 417.00 255.00 268.00 1537 505.00 369.00 500.00 338.00 353.00 1538 506.00 369.00 500.00 338.00 354.00 1844 625.00 488.00 613.00 451.00 470.00 1845 625.00 489.00 614.00 452.00 470.00 2119 732.00 596.00 715.00 553.00 574.00 2120 733.00 596.00 716.00 554.00 575.00 2490 877.00 740.00 852.00 690.00 715.00 2491 877.00 741.00 853.00 691.00 716.00 2652 940.00 803.00 912.00 750.00 777.00 2653 940.00 804.00 913.00 751.00 777.00 2736 973.00 836.00 943.00 781.00 809.00 2737 973.00 837.00 944.00 782.00 809.00 2898 1036.00 899.00 1003.00 841.00 870.00 2899 1036.00 900.00 1004.00 842.00 871.00 2913 1042.00 905.00 1009.00 847.00 876.00 2914 1042.00 906.00 1009.00 847.00 876.00 3110 1119.00 982.00 1082.00 920.00 951.00 3111 1119.00 982.00 1082.00 920.00 951.00 3460 1290.00 1119.00 1211.00 1049.00 1084.00 3461 1291.00 1119.00 1212.00 1050.00 1084.00 Fortnightly withholding amounts Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 88 16.00 - 28.00 - - 90 18.00 - 30.00 - - 232 50.00 - 76.00 - - 234 50.00 - 76.00 - - 498 112.00 - 162.00 - - 500 112.00 - 162.00 - - 708 160.00 - 230.00 - - 710 162.00 - 230.00 - - 720 164.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 788 188.00 16.00 256.00 16.00 16.00 790 188.00 16.00 256.00 16.00 16.00 984 256.00 72.00 320.00 52.00 52.00 986 256.00 72.00 320.00 52.00 52.00 1318 372.00 142.00 428.00 116.00 116.00 1320 372.00 142.00 428.00 116.00 116.00 1420 408.00 164.00 462.00 136.00 140.00 1422 408.00 164.00 462.00 136.00 140.00 1650 488.00 244.00 536.00 210.00 226.00 1652 488.00 244.00 536.00 212.00 228.00 1862 560.00 318.00 606.00 280.00 298.00 1864 562.00 318.00 606.00 280.00 300.00 2374 738.00 496.00 772.00 448.00 472.00 2376 738.00 496.00 772.00 448.00 472.00 2562 810.00 560.00 832.00 510.00 534.00 2564 812.00 562.00 834.00 510.00 536.00 3074 1010.00 738.00 1000.00 676.00 706.00 3076 1012.00 738.00 1000.00 676.00 708.00 3688 1250.00 976.00 1226.00 902.00 940.00 3690 1250.00 978.00 1228.00 904.00 940.00 4238 1464.00 1192.00 1430.00 1106.00 1148.00 4240 1466.00 1192.00 1432.00 1108.00 1150.00 4980 1754.00 1480.00 1704.00 1380.00 1430.00 4982 1754.00 1482.00 1706.00 1382.00 1432.00 5304 1880.00 1606.00 1824.00 1500.00 1554.00 5306 1880.00 1608.00 1826.00 1502.00 1554.00 5472 1946.00 1672.00 1886.00 1562.00 1618.00 5474 1946.00 1674.00 1888.00 1564.00 1618.00 5796 2072.00 1798.00 2006.00 1682.00 1740.00 5798 2072.00 1800.00 2008.00 1684.00 1742.00 5826 2084.00 1810.00 2018.00 1694.00 1752.00 5828 2084.00 1812.00 2018.00 1694.00 1752.00 6220 2238.00 1964.00 2164.00 1840.00 1902.00 6222 2238.00 1964.00 2164.00 1840.00 1902.00 6920 2580.00 2238.00 2422.00 2098.00 2168.00 6922 2582.00 2238.00 2424.00 2100.00 2168.00 Monthly withholding amounts Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 190.67 35.00 - 61.00 - - 195.00 39.00 - 65.00 - - 502.67 108.00 - 165.00 - - 507.00 108.00 - 165.00 - - 1079.00 243.00 - 351.00 - - 1083.33 243.00 - 351.00 - - 1534.00 347.00 - 498.00 - - 1538.33 351.00 - 498.00 - - 1560.00 355.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1707.33 407.00 35.00 555.00 35.00 35.00 1711.67 407.00 35.00 555.00 35.00 35.00 2132.00 555.00 156.00 693.00 113.00 113.00 2136.33 555.00 156.00 693.00 113.00 113.00 2855.67 806.00 308.00 927.00 251.00 251.00 2860.00 806.00 308.00 927.00 251.00 251.00 3076.67 884.00 355.00 1001.00 295.00 303.00 3081.00 884.00 355.00 1001.00 295.00 303.00 3575.00 1057.00 529.00 1161.00 455.00 490.00 3579.33 1057.00 529.00 1161.00 459.00 494.00 4034.33 1213.00 689.00 1313.00 607.00 646.00 4038.67 1218.00 689.00 1313.00 607.00 650.00 5143.67 1599.00 1075.00 1673.00 971.00 1023.00 5148.00 1599.00 1075.00 1673.00 971.00 1023.00 5551.00 1755.00 1213.00 1803.00 1105.00 1157.00 5555.33 1759.00 1218.00 1807.00 1105.00 1161.00 6660.33 2188.00 1599.00 2167.00 1465.00 1530.00 6664.67 2193.00 1599.00 2167.00 1465.00 1534.00 7990.67 2708.00 2115.00 2656.00 1954.00 2037.00 7995.00 2708.00 2119.00 2661.00 1959.00 2037.00 9182.33 3172.00 2583.00 3098.00 2396.00 2487.00 9186.67 3176.00 2583.00 3103.00 2401.00 2492.00 10790.00 3800.00 3207.00 3692.00 2990.00 3098.00 10794.33 3800.00 3211.00 3696.00 2994.00 3103.00 11492.00 4073.00 3480.00 3952.00 3250.00 3367.00 11496.33 4073.00 3484.00 3956.00 3254.00 3367.00 11856.00 4216.00 3623.00 4086.00 3384.00 3506.00 11860.33 4216.00 3627.00 4091.00 3389.00 3506.00 12558.00 4489.00 3896.00 4346.00 3644.00 3770.00 12562.33 4489.00 3900.00 4351.00 3649.00 3774.00 12623.00 4515.00 3922.00 4372.00 3670.00 3796.00 12627.33 4515.00 3926.00 4372.00 3670.00 3796.00 13476.67 4849.00 4255.00 4689.00 3987.00 4121.00 13481.00 4849.00 4255.00 4689.00 3987.00 4121.00 14993.33 5590.00 4849.00 5248.00 4546.00 4697.00 14997.67 5594.00 4849.00 5252.00 4550.00 4697.00 Sample data - Scale 2 Weekly Medicare levy adjustment Weekly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 394 - - - - - - 395 - - - - - - 443 5.00 5.00 5.00 5.00 5.00 5.00 444 5.00 5.00 5.00 5.00 5.00 5.00 492 10.00 10.00 10.00 10.00 10.00 10.00 493 10.00 10.00 10.00 10.00 10.00 10.00 517 10.00 10.00 10.00 10.00 10.00 10.00 518 10.00 10.00 10.00 10.00 10.00 10.00 542 11.00 11.00 11.00 11.00 11.00 11.00 543 11.00 11.00 11.00 11.00 11.00 11.00 567 11.00 11.00 11.00 11.00 11.00 11.00 568 11.00 11.00 11.00 11.00 11.00 11.00 592 12.00 12.00 12.00 12.00 12.00 12.00 593 12.00 12.00 12.00 12.00 12.00 12.00 617 12.00 12.00 12.00 12.00 12.00 12.00 618 12.00 12.00 12.00 12.00 12.00 12.00 642 13.00 13.00 13.00 13.00 13.00 13.00 643 13.00 13.00 13.00 13.00 13.00 13.00 667 13.00 13.00 13.00 13.00 13.00 13.00 668 13.00 13.00 13.00 13.00 13.00 13.00 692 11.00 14.00 14.00 14.00 14.00 14.00 693 11.00 14.00 14.00 14.00 14.00 14.00 717 9.00 14.00 14.00 14.00 14.00 14.00 718 9.00 14.00 14.00 14.00 14.00 14.00 742 7.00 13.00 15.00 15.00 15.00 15.00 743 7.00 13.00 15.00 15.00 15.00 15.00 767 5.00 11.00 15.00 15.00 15.00 15.00 768 5.00 11.00 15.00 15.00 15.00 15.00 792 3.00 9.00 15.00 16.00 16.00 16.00 793 3.00 9.00 15.00 16.00 16.00 16.00 817 1.00 7.00 13.00 16.00 16.00 16.00 818 1.00 7.00 13.00 16.00 16.00 16.00 842 - 5.00 11.00 17.00 17.00 17.00 843 - 5.00 11.00 17.00 17.00 17.00 867 - 3.00 9.00 15.00 17.00 17.00 868 - 3.00 9.00 15.00 17.00 17.00 892 - 1.00 7.00 13.00 18.00 18.00 893 - 1.00 7.00 13.00 18.00 18.00 917 - - 5.00 11.00 17.00 18.00 918 - - 5.00 11.00 17.00 18.00 942 - - 3.00 9.00 15.00 19.00 943 - - 3.00 9.00 15.00 19.00 967 - - 1.00 7.00 13.00 19.00 968 - - 1.00 7.00 13.00 19.00 1128 - - - - - 6.00 1129 - - - - - 6.00 1204 - - - - - - 1205 - - - - - - Fortnightly Medicare levy adjustment Fortnightly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 788 - - - - - - 790 - - - - - - 886 10.00 10.00 10.00 10.00 10.00 10.00 888 10.00 10.00 10.00 10.00 10.00 10.00 984 20.00 20.00 20.00 20.00 20.00 20.00 986 20.00 20.00 20.00 20.00 20.00 20.00 1034 20.00 20.00 20.00 20.00 20.00 20.00 1036 20.00 20.00 20.00 20.00 20.00 20.00 1084 22.00 22.00 22.00 22.00 22.00 22.00 1086 22.00 22.00 22.00 22.00 22.00 22.00 1134 22.00 22.00 22.00 22.00 22.00 22.00 1136 22.00 22.00 22.00 22.00 22.00 22.00 1184 24.00 24.00 24.00 24.00 24.00 24.00 1186 24.00 24.00 24.00 24.00 24.00 24.00 1234 24.00 24.00 24.00 24.00 24.00 24.00 1236 24.00 24.00 24.00 24.00 24.00 24.00 1284 26.00 26.00 26.00 26.00 26.00 26.00 1286 26.00 26.00 26.00 26.00 26.00 26.00 1334 26.00 26.00 26.00 26.00 26.00 26.00 1336 26.00 26.00 26.00 26.00 26.00 26.00 1384 22.00 28.00 28.00 28.00 28.00 28.00 1386 22.00 28.00 28.00 28.00 28.00 28.00 1434 18.00 28.00 28.00 28.00 28.00 28.00 1436 18.00 28.00 28.00 28.00 28.00 28.00 1484 14.00 26.00 30.00 30.00 30.00 30.00 1486 14.00 26.00 30.00 30.00 30.00 30.00 1534 10.00 22.00 30.00 30.00 30.00 30.00 1536 10.00 22.00 30.00 30.00 30.00 30.00 1584 6.00 18.00 30.00 32.00 32.00 32.00 1586 6.00 18.00 30.00 32.00 32.00 32.00 1634 2.00 14.00 26.00 32.00 32.00 32.00 1636 2.00 14.00 26.00 32.00 32.00 32.00 1684 - 10.00 22.00 34.00 34.00 34.00 1686 - 10.00 22.00 34.00 34.00 34.00 1734 - 6.00 18.00 30.00 34.00 34.00 1736 - 6.00 18.00 30.00 34.00 34.00 1784 - 2.00 14.00 26.00 36.00 36.00 1786 - 2.00 14.00 26.00 36.00 36.00 1834 - - 10.00 22.00 34.00 36.00 1836 - - 10.00 22.00 34.00 36.00 1884 - - 6.00 18.00 30.00 38.00 1886 - - 6.00 18.00 30.00 38.00 1934 - - 2.00 14.00 26.00 38.00 1936 - - 2.00 14.00 26.00 38.00 2256 - - - - - 12.00 2258 - - - - - 12.00 2408 - - - - - - 2410 - - - - - - Monthly Medicare levy adjustment Monthly earnings $ Spouse only $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1707.33 - - - - - - 1711.67 - - - - - - 1919.67 22.00 22.00 22.00 22.00 22.00 22.00 1924.00 22.00 22.00 22.00 22.00 22.00 22.00 2132.00 43.00 43.00 43.00 43.00 43.00 43.00 2136.33 43.00 43.00 43.00 43.00 43.00 43.00 2240.33 43.00 43.00 43.00 43.00 43.00 43.00 2244.67 43.00 43.00 43.00 43.00 43.00 43.00 2348.67 48.00 48.00 48.00 48.00 48.00 48.00 2353.00 48.00 48.00 48.00 48.00 48.00 48.00 2457.00 48.00 48.00 48.00 48.00 48.00 48.00 2461.33 48.00 48.00 48.00 48.00 48.00 48.00 2565.33 52.00 52.00 52.00 52.00 52.00 52.00 2569.67 52.00 52.00 52.00 52.00 52.00 52.00 2673.67 52.00 52.00 52.00 52.00 52.00 52.00 2678.00 52.00 52.00 52.00 52.00 52.00 52.00 2782.00 56.00 56.00 56.00 56.00 56.00 56.00 2786.33 56.00 56.00 56.00 56.00 56.00 56.00 2890.33 56.00 56.00 56.00 56.00 56.00 56.00 2894.67 56.00 56.00 56.00 56.00 56.00 56.00 2998.67 48.00 61.00 61.00 61.00 61.00 61.00 3003.00 48.00 61.00 61.00 61.00 61.00 61.00 3107.00 39.00 61.00 61.00 61.00 61.00 61.00 3111.33 39.00 61.00 61.00 61.00 61.00 61.00 3215.33 30.00 56.00 65.00 65.00 65.00 65.00 3219.67 30.00 56.00 65.00 65.00 65.00 65.00 3323.67 22.00 48.00 65.00 65.00 65.00 65.00 3328.00 22.00 48.00 65.00 65.00 65.00 65.00 3432.00 13.00 39.00 65.00 69.00 69.00 69.00 3436.33 13.00 39.00 65.00 69.00 69.00 69.00 3540.33 4.00 30.00 56.00 69.00 69.00 69.00 3544.67 4.00 30.00 56.00 69.00 69.00 69.00 3648.67 - 22.00 48.00 74.00 74.00 74.00 3653.00 - 22.00 48.00 74.00 74.00 74.00 3757.00 - 13.00 39.00 65.00 74.00 74.00 3761.33 - 13.00 39.00 65.00 74.00 74.00 3865.33 - 4.00 30.00 56.00 78.00 78.00 3869.67 - 4.00 30.00 56.00 78.00 78.00 3973.67 - - 22.00 48.00 74.00 78.00 3978.00 - - 22.00 48.00 74.00 78.00 4082.00 - - 13.00 39.00 65.00 82.00 4086.33 - - 13.00 39.00 65.00 82.00 4190.33 - - 4.00 30.00 56.00 82.00 4194.67 - - 4.00 30.00 56.00 82.00 4888.00 - - - - - 26.00 4892.33 - - - - - 26.00 5217.33 - - - - - - 5221.67 - - - - - - Sample data - Scale 6 Weekly Medicare half-levy adjustment Weekly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 659 - - - - - 660 - - - - - 742 4.00 4.00 4.00 4.00 4.00 743 4.00 4.00 4.00 4.00 4.00 825 8.00 8.00 8.00 8.00 8.00 826 3.00 6.00 8.00 8.00 8.00 840 2.00 5.00 8.00 8.00 8.00 841 2.00 5.00 8.00 8.00 8.00 855 2.00 5.00 8.00 9.00 9.00 856 2.00 5.00 8.00 9.00 9.00 870 1.00 4.00 7.00 9.00 9.00 871 1.00 4.00 7.00 9.00 9.00 885 1.00 4.00 7.00 9.00 9.00 886 1.00 4.00 7.00 9.00 9.00 900 - 3.00 6.00 9.00 9.00 901 - 3.00 6.00 9.00 9.00 915 - 2.00 6.00 9.00 9.00 916 - 2.00 5.00 9.00 9.00 930 - 2.00 5.00 8.00 9.00 931 - 2.00 5.00 8.00 9.00 945 - 1.00 4.00 7.00 9.00 946 - 1.00 4.00 7.00 9.00 960 - 1.00 4.00 7.00 10.00 961 - 1.00 4.00 7.00 10.00 975 - - 3.00 6.00 9.00 976 - - 3.00 6.00 9.00 990 - - 3.00 6.00 9.00 991 - - 2.00 6.00 9.00 1005 - - 2.00 5.00 8.00 1006 - - 2.00 5.00 8.00 1020 - - 1.00 4.00 7.00 1021 - - 1.00 4.00 7.00 1035 - - 1.00 4.00 7.00 1036 - - 1.00 4.00 7.00 1050 - - - 3.00 6.00 1051 - - - 3.00 6.00 1065 - - - 3.00 6.00 1066 - - - 3.00 6.00 1080 - - - 2.00 5.00 1081 - - - 2.00 5.00 1095 - - - 1.00 4.00 1096 - - - 1.00 4.00 1110 - - - 1.00 4.00 1111 - - - 1.00 4.00 1128 - - - - 3.00 1129 - - - - 3.00 1204 - - - - - 1205 - - - - - Fortnightly Medicare half-levy adjustment Fortnightly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 1318 - - - - - 1320 - - - - - 1484 8.00 8.00 8.00 8.00 8.00 1486 8.00 8.00 8.00 8.00 8.00 1650 16.00 16.00 16.00 16.00 16.00 1652 6.00 12.00 16.00 16.00 16.00 1680 4.00 10.00 16.00 16.00 16.00 1682 4.00 10.00 16.00 16.00 16.00 1710 4.00 10.00 16.00 18.00 18.00 1712 4.00 10.00 16.00 18.00 18.00 1740 2.00 8.00 14.00 18.00 18.00 1742 2.00 8.00 14.00 18.00 18.00 1770 2.00 8.00 14.00 18.00 18.00 1772 2.00 8.00 14.00 18.00 18.00 1800 - 6.00 12.00 18.00 18.00 1802 - 6.00 12.00 18.00 18.00 1830 - 4.00 12.00 18.00 18.00 1832 - 4.00 10.00 18.00 18.00 1860 - 4.00 10.00 16.00 18.00 1862 - 4.00 10.00 16.00 18.00 1890 - 2.00 8.00 14.00 18.00 1892 - 2.00 8.00 14.00 18.00 1920 - 2.00 8.00 14.00 20.00 1922 - 2.00 8.00 14.00 20.00 1950 - - 6.00 12.00 18.00 1952 - - 6.00 12.00 18.00 1980 - - 6.00 12.00 18.00 1982 - - 4.00 12.00 18.00 2010 - - 4.00 10.00 16.00 2012 - - 4.00 10.00 16.00 2040 - - 2.00 8.00 14.00 2042 - - 2.00 8.00 14.00 2070 - - 2.00 8.00 14.00 2072 - - 2.00 8.00 14.00 2100 - - - 6.00 12.00 2102 - - - 6.00 12.00 2130 - - - 6.00 12.00 2132 - - - 6.00 12.00 2160 - - - 4.00 10.00 2162 - - - 4.00 10.00 2190 - - - 2.00 8.00 2192 - - - 2.00 8.00 2220 - - - 2.00 8.00 2222 - - - 2.00 8.00 2256 - - - - 6.00 2258 - - - - 6.00 2408 - - - - - 2410 - - - - - Monthly Medicare half-levy adjustment Monthly earnings $ 1 child $ 2 children $ 3 children $ 4 children $ 5 children $ 2855.67 - - - - - 2860.00 - - - - - 3215.33 17.00 17.00 17.00 17.00 17.00 3219.67 17.00 17.00 17.00 17.00 17.00 3575.00 35.00 35.00 35.00 35.00 35.00 3579.33 13.00 26.00 35.00 35.00 35.00 3640.00 9.00 22.00 35.00 35.00 35.00 3644.33 9.00 22.00 35.00 35.00 35.00 3705.00 9.00 22.00 35.00 39.00 39.00 3709.33 9.00 22.00 35.00 39.00 39.00 3770.00 4.00 17.00 30.00 39.00 39.00 3774.33 4.00 17.00 30.00 39.00 39.00 3835.00 4.00 17.00 30.00 39.00 39.00 3839.33 4.00 17.00 30.00 39.00 39.00 3900.00 - 13.00 26.00 39.00 39.00 3904.33 - 13.00 26.00 39.00 39.00 3965.00 - 9.00 26.00 39.00 39.00 3969.33 - 9.00 22.00 39.00 39.00 4030.00 - 9.00 22.00 35.00 39.00 4034.33 - 9.00 22.00 35.00 39.00 4095.00 - 4.00 17.00 30.00 39.00 4099.33 - 4.00 17.00 30.00 39.00 4160.00 - 4.00 17.00 30.00 43.00 4164.33 - 4.00 17.00 30.00 43.00 4225.00 - - 13.00 26.00 39.00 4229.33 - - 13.00 26.00 39.00 4290.00 - - 13.00 26.00 39.00 4294.33 - - 9.00 26.00 39.00 4355.00 - - 9.00 22.00 35.00 4359.33 - - 9.00 22.00 35.00 4420.00 - - 4.00 17.00 30.00 4424.33 - - 4.00 17.00 30.00 4485.00 - - 4.00 17.00 30.00 4489.33 - - 4.00 17.00 30.00 4550.00 - - - 13.00 26.00 4554.33 - - - 13.00 26.00 4615.00 - - - 13.00 26.00 4619.33 - - - 13.00 26.00 4680.00 - - - 9.00 22.00 4684.33 - - - 9.00 22.00 4745.00 - - - 4.00 17.00 4749.33 - - - 4.00 17.00 4810.00 - - - 4.00 17.00 4814.33 - - - 4.00 17.00 4888.00 - - - - 13.00 4892.33 - - - - 13.00 5217.33 - - - - - 5221.67 - - - - - earnings $ earnings $ Other statements of formulas Statements of formulas for other classes of payees are also available. These include PAYG withholding: • Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539) • Tax table for individuals employed in the horticultural or shearing industry (NAT 1013) • Tax table for actors, variety artists and other entertainers (NAT 1023) • Tax table for seniors and pensioners (NAT 4466). • Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539) • Tax table for individuals employed in the horticultural or shearing industry (NAT 1013) • Tax table for actors, variety artists and other entertainers (NAT 1023) • Tax table for seniors and pensioners (NAT 4466). Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee, (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • If they have given you a valid TFN, use scale 3. • If they have not given you a valid TFN, use scale 4. • If they have given you a valid TFN, use scale 3. • If they have not given you a valid TFN, use scale 4. Foreign residents cannot claim tax offsets to reduce withholding. They may, in limited circumstances, be entitled to claim a zone or overseas forces offset in their income tax return. If your foreign resident employee has claimed a tax offset on the Tax file number declaration, you don't need to make any adjustments to the amount you withhold. Withholding declarations An employee may use a Withholding declaration (NAT 3093) to advise you of a tax offset they choose to claim through reduced withholding from you. Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, TSL or Financial Supplement debt, or changes to them • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, TSL or Financial Supplement debt, or changes to them • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee has a HELP, TSL or Financial Supplement debt If your employee has a HELP, TSL or Financial Supplement debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Work it out To calculate additional withholding amounts for: • HELP or TSL debts, refer to either - HELP/TSL weekly tax table (NAT 2173) - HELP/TSL fortnightly tax table (NAT 2185) - HELP/TSL monthly tax table (NAT 2186) • Financial Supplement debts, refer to either - SFSS weekly tax table (NAT 3306) - SFSS fortnightly tax table (NAT 3307) - SFSS monthly tax table (NAT 3308) • Statement of formulas, refer to - Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539) • HELP or TSL debts, refer to either - HELP/TSL weekly tax table (NAT 2173) - HELP/TSL fortnightly tax table (NAT 2185) - HELP/TSL monthly tax table (NAT 2186) • Financial Supplement debts, refer to either - SFSS weekly tax table (NAT 3306) - SFSS fortnightly tax table (NAT 3307) - SFSS monthly tax table (NAT 3308) • Statement of formulas, refer to - Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539) - HELP/TSL weekly tax table (NAT 2173) - HELP/TSL fortnightly tax table (NAT 2185) - HELP/TSL monthly tax table (NAT 2186) - SFSS weekly tax table (NAT 3306) - SFSS fortnightly tax table (NAT 3307) - SFSS monthly tax table (NAT 3308) - Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539) Employees who are entitled to a reduction of Medicare levy or do not have to pay the Medicare levy because of low family income, will not have to make a compulsory HELP, TSL or Financial Supplement repayment for that year. The exemption from making a compulsory HELP, TSL or Financial Supplement repayment may be claimed on the Medicare levy variation declaration. Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. Find out more Withholding from allowances Leave loading If you pay leave loading as a lump sum, use Tax table for back payments, commissions, bonuses and similar payments (NAT 3348) to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to earnings for that period to calculate withholding. Holiday pay, long service leave and employment termination payments Employees who continue working for you You must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings, except when they are paid on termination of employment. Find out more Withholding from annual and long service leave for continuing employees Employees who stop working for you This schedule does not cover any lump sum payments made to an employee who stops working for you. If an employee has unused annual leave, leave loading or long service leave, refer to Tax table for unused leave payments on termination of employment (NAT 3351). Any other lump sum payments may be employment termination payments, refer to Tax table for employment termination payments (NAT 70980). Do not withhold any amount for HELP, TSL or Financial Supplement debts from lump sum termination payments. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration. To work out the employee's annual tax offset entitlement into a weekly, fortnightly, monthly or quarterly, refer to Tax offsets . Do not allow for any tax offsets if any of the following apply: • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. • where no tax-free threshold is claimed • you are using foreign resident rates • when an employee does not provide you with their TFN. Medicare levy adjustment To claim the Medicare levy adjustment available to some low income earners with dependants, your employee must lodge a Medicare levy variation declaration (NAT 0929) with their Tax file number declaration. Some employees may be liable for an increased rate of Medicare levy or the Medicare levy surcharge as a result of new income tests. They can lodge a Medicare levy variation declaration, requesting you to increase the amount to be withheld from their payments. Work it out Medicare levy adjustment For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by sections 12-35 of Schedule 1 to the TAA. Use the Withholding look-up tool to quickly work out the amount to withhold . Using this table You should use this table if you make payments to individuals in the horticultural industry who: • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold. • work in any process associated with the production, cultivation or harvest of a horticultural crop • perform the process on the grower's property • do not work for the same grower for a continuous period exceeding six months • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold. Also use this table if you make payments to individuals in the shearing industry such as shearers, crutchers, wool classers, cooks, shed hands and pressers who: • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold • do not work for the same employer for a continuous period exceeding six months. For all other circumstances use the relevant PAYG withholding weekly or fortnightly tax table. Get it done You can download a printable version of Tax table for individuals employed in the horticultural or shearing industry (NAT 1013, 519KB) in Portable Document Format (PDF). If you employ individuals under the Seasonal labour mobility program this tax table does not apply. For these individuals you are required to withhold at 15%. For more information about the program, refer to Seasonal labour mobility program - frequently asked questions for approved employers . Working out the withholding amount To work out the amount you need to withhold you must 1. Input your employees total earnings into the Withholding look-up tool . 2. Use the appropriate column to find the correct amount to withhold - column 2 if the resident employee has given you a TFN - column 3 if the resident employee has not given you a TFN - column 4 if the foreign resident employee has given you a TFN - column 5 if the foreign resident employee has not given you a TFN. Example An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding look-up tool. If the employee is: • a resident employee and has given you a TFN use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN use column 3 to find the correct amount to withhold ($113) • a foreign employee and has given you a TFN use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN use column 5 to find the correct amount to withhold ($108). 1. Input your employees total earnings into the Withholding look-up tool . 2. Use the appropriate column to find the correct amount to withhold - column 2 if the resident employee has given you a TFN - column 3 if the resident employee has not given you a TFN - column 4 if the foreign resident employee has given you a TFN - column 5 if the foreign resident employee has not given you a TFN. - column 2 if the resident employee has given you a TFN - column 3 if the resident employee has not given you a TFN - column 4 if the foreign resident employee has given you a TFN - column 5 if the foreign resident employee has not given you a TFN. Example An employee has earnings of $231.50. To work out the correct amount to withhold, ignore cents, input $231 into the Withholding look-up tool. If the employee is: • a resident employee and has given you a TFN use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN use column 3 to find the correct amount to withhold ($113) • a foreign employee and has given you a TFN use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN use column 5 to find the correct amount to withhold ($108). • a resident employee and has given you a TFN use column 2 to find the correct amount to withhold ($30) • a resident employee and has not given you a TFN use column 3 to find the correct amount to withhold ($113) • a foreign employee and has given you a TFN use column 4 to find the correct amount to withhold ($75) • a foreign employee and has not given you a TFN use column 5 to find the correct amount to withhold ($108). Resident employees The standard rate of withholding of 13% applies where an employee has given you a valid TFN and you withhold amounts using the figures shown in column 2 of the Withholding look-up tool. If the employee has not given you a valid TFN, you must withhold amounts using the figures shown in column 3 of the Withholding look-up tool. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. Where an employee has given you a valid TFN, you withhold amounts using the figures shown in column 4 of the Withholding look-up tool . If the employee has not given you a valid TFN, you must withhold amounts using the figures shown in column 5 of the Withholding look-up tool . Foreign residents cannot claim tax offsets to reduce withholding. They may, in limited circumstances, be entitled to claim a zone or overseas forces offset in their income tax return. If your foreign resident employee has claimed a tax offset on the Tax file number declaration, you don't need to make any adjustments to the amount you withhold. Pay period The rates in this tax table apply irrespective of the pay period. Using a formula The withholding amounts shown in this table can be expressed in mathematical form. If you have developed your own payroll software package, you can use the formulas and coefficients outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in table A. Table A: Resident or foreign resident rate Resident - a Foreign resident - a Tax file number 0.13 0.325 No tax file number 0.49 0.47 • y is the amount to be withheld expressed in dollars • x is earnings for the pay period, ignoring any cents • a is the value of the coefficient as shown in table A. Rounding of withholding amounts The withholding amounts calculated as a result of applying the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Accounting software Software written in accordance with the formulas in this tax table should be tested for accuracy against the Withholding look-up tool . The results obtained when using the coefficients in this table may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Tax file number declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Varying your PAYG withholding If your employee believes that for their circumstances the amount you withhold will be too much, they may apply to us for a variation to reduce the amount of withholding. Find out more For more information, refer to PAYG withholding - varying your PAYG withholding . For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA. Use the Withholding look-up tool to quickly work out the amount to withhold . Using this table You should use this table if you make payments to employees who are actors, variety artists and other entertainers who receive payments for their performances. Do not use this table if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following: • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. • conducted in the presence of an audience • intended to be communicated to an audience by print or electronic media • for a film or tape • for a television or radio broadcast. For these types of payments the Commissioner has varied the rate of withholding to 20% of the payment. Find out more For more information refer to PAYG withholding - performing artists and promotional activities . Get it done You can download a printable version of the Tax table for actors, variety artists and other entertainers (NAT 1023, 490KB) in Portable Document Format (PDF). For all other relevant employees, refer to PAYG withholding weekly tax table or fortnightly tax table . Do not use this table for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding. Find out more For more information refer to Withholding from payments to foreign residents for entertainment or sports activities . Working out the withholding amount The tax table for actors, variety artists and other entertainers is only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the formulas to calculate withholding amounts. To work out the amount you need to withhold using the tax table, you must: 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 / 52 / 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). 1. Ignore any cents, input the employee's daily earnings into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2. 2. If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1. Example An employee has claimed the tax-free threshold, earns $279.35 daily, works three performances this week and claims tax offsets of $500. Ignoring cents, input $279 into the Withholding look-up tool and refer to the corresponding amount to be withheld in column 2 of $24.00. Reduce this amount by the daily value of the tax offsets of $3.00 ($500 / 52 / 3 rounded to the nearest dollar). The amount to withhold is $21.00 ($24.00 - $3.00). Using a formula The withholding amounts shown in this table can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and the coefficients outlined in table A and table B . This section should be read with Statement of formulas for calculating amounts to be withheld (NAT 1004). The formulas comprise linear equations of the form y = ax - b where: • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. Table A: Employee has claimed the tax-free threshold Weekly earnings (x) less than a b $443 - - $493 0.1520 67.4635 $617 0.2320 106.9673 $889 0.1680 67.4642 $1,602 0.2782 165.4431 $1,923 0.2760 161.9815 $4,326 0.3120 231.2123 $4,326 and over 0.3920 577.3662 Table B: Employee has not claimed the tax-free threshold Weekly earnings (x) less than a b $56 0.1520 0.1520 $451 0.1857 1.8961 $1,165 0.2782 43.6900 $1,485 0.2760 41.1734 $3,889 0.3120 94.6542 $3,889 and over 0.3920 405.8080 • y is the weekly withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents, and • a and b are the values of the coefficient for the formulas as shown in tables A and B. To work out withholding amounts using the formulas, you must: 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. 1. Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result. 2. Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar. 3. Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar. If you pay your employees daily rather than per performance, the amount to withhold (including reductions for tax offsets) should be worked out on a daily basis. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4431 = $113.0323. Round to the nearest dollar = $113. 3. $113 / 2 = $56.50. Round to the nearest dollar = $57. Therefore, the amount to withhold from each performance is $57. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. Example Sandra has two performances for the week, one on Thursday and one on Saturday. Sandra earns $500.35 for each performance. She has claimed the tax-free threshold. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4431 = $113.0323. Round to the nearest dollar = $113. 3. $113 / 2 = $56.50. Round to the nearest dollar = $57. Therefore, the amount to withhold from each performance is $57. As there is only one performance per day, the daily withholding amount is the same as the per performance withholding amount. 1. $500 × 2 = $1,000. Add 99 cents to the result = $1,000.99. 2. $1,000.99 × 0.2782 - 165.4431 = $113.0323. Round to the nearest dollar = $113. 3. $113 / 2 = $56.50. Round to the nearest dollar = $57. Accounting software Software written in accordance with the formulas in this table should be tested for accuracy against the Withholding look-up tool . The results obtained when using the coefficients in this table may differ slightly from the Withholding look-up tool. The differences result from the rounding of components. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If an employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration (NAT 3093). If your employee claims a tax offset, reduce the amount to be withheld from their earnings per performance by the value of the tax offset. The per performance value is the tax offset amount claimed divided by 52, divided by the number of performances per week. Round to the nearest dollar. Do not allow for any tax offsets if any of the following apply: • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. • when no TFN has been provided • you are using foreign resident rates • the payee has not claimed the tax-free threshold. Withholding declarations An employee may use a Withholding declaration (NAT 3093) to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see Claiming tax offsets . Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, TSL or Financial Supplement debt, or changes to them. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, TSL or Financial Supplement debt, or changes to them. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. When your employee is a foreign resident If your employee has answered no to the question 'Are you an Australian resident for tax purposes?' on their Tax file number declaration, you will need to use the foreign resident tax rates. There are two ways you can withhold from a foreign resident's earnings: • if they have not given you a valid TFN, you need to withhold 47% for each $1 of earnings (ignoring any cents). • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. Foreign resident tax rates Weekly earnings $ Weekly rate 0 to 1,538 32.5 cents for each dollar of earnings 1,539 to 3,462 $500 plus 37 cents for each $1 of earnings over $1,538 3,463 and over $1,212 plus 47 cents for each $1 of earnings over $3,462 • if they have not given you a valid TFN, you need to withhold 47% for each $1 of earnings (ignoring any cents). • if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar. earnings over $1,538 earnings over $3,462 Foreign residents cannot claim tax offsets to reduce withholding. They may, in limited circumstances, be entitled to claim a zone or overseas forces offset in their income tax return. If your foreign resident employee has claimed a tax offset on the Tax file number declaration, you don't need to make any adjustments to the amount you withhold. For payments made on or after 1 July 2015 Withholding limit There is a withholding limit of 49% on tax withheld from any additional payments calculated using an annualised method. Applying this withholding limit may result in withholding not being sufficient to cover some employees' end of year tax liability. In these situations, an employee can ask their employer to increase their withholding for the remainder of the financial year. This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953. It applies to certain withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 paid as a lump sum. Using this table Use this table if you make a payment of salary or wages which is: • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. • a back payment (including lump sum payments in arrears) • a commission • a bonus or similar payment. Other payments you should use this tax table for These payments include back payments of: • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. • compensation or sickness or accident payments for an incapacity for work that are not tax exempt • Australian Government education or training payments - for example, Austudy or ABSTUDY • assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans' Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province. Back payments (including lump sums in arrears) A back payment is a payment that was meant to have been made in a prior period. For example: • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. • your employee's wages were underpaid due to an error or oversight • an allowance you were due to pay in July was overlooked and you made the payment in December. A back payment is distinct from a bonus, which is a payment made for recognition of performance including past performance. A bonus (or similar payment) can only be considered a back payment if you paid the bonus later than the time that it should have been paid. If you normally process payments in a pay period later than the work is performed, for example, overtime payments paid with a time lag of one pay period, they are not considered back payments. These payments are treated as part of the normal pay cycle when paid and withholding is calculated on total earnings for that period. An overtime payment is only considered a back payment if it was meant to have been made in a prior pay period. Commissions Commissions are typically payments made as recognition of performance or service, and may be calculated as a percentage of the proceeds from a particular transaction or series of transactions. Bonuses and similar payments A bonus is usually made to an employee in recognition of performance or services, and may be calculated as a percentage of the proceeds from a particular business transaction. These payments may not necessarily be related to a particular period of work. A payment will be treated as similar to a bonus if it is an amount of a one-off nature that does not relate to work performed in a particular period. Examples include: • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. • a once-only payment made to a payee as compensation for a changed work location • an amount paid as a sign-on bonus to a payee entering a workplace agreement • any lump sum allowance. Leave loading Payment of leave loading can also be regarded as a payment similar to a bonus, if it is made as a lump sum and not on a pro rata basis as leave is taken. If you pay leave loading on a pro rata basis, add it to earnings for the period to calculate withholding using the standard tax tables. Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for Individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Terms we use Additional payments Additional payments include back payments (including lump sum payments in arrears), commissions, bonuses and similar payments. Normal earnings Normal earnings are gross taxable earnings and include all salary and wage income, taxable allowances, and overtime earnings for the current financial year. This includes any back payments previously made using Method B(i) . At the start of a financial year, an employee's normal earnings can be based on the last full pay period worked in the previous financial year. If an employee's pay fluctuates significantly, you can use an average of gross taxable earnings for the current financial year (or, if applicable, the previous financial year). If an employee has no current or past normal earnings (for example, the employee is newly employed), you can include expected future earnings in your calculations. This can be based on the employee's contracted or expected salary for the financial year. For the purposes of this table, normal earnings do not include employment termination payments or unused leave payments made on termination of employment. Average total earnings Average total earnings are the sum of all normal earnings paid in the current financial year, including current pay, plus any current year back payments if Method B(i) is used to calculate withholding. Then divide the total earnings by the number of pay periods to date (including the current pay period). Pay periods per financial year Pay periods per financial year refers to a total of 52 pay periods if paid weekly, 26 pay periods if paid fortnightly or 12 pay periods if paid monthly. No adjustments are required for a 53 week / 27 fortnight year. Withholding limit If your employee has a Higher Education Loan Program (HELP), Trade Support Loan (TSL) or Financial Supplement debt, see HELP, TSL, SFSS and additional payments . If you use Method A or Method B(ii) , the amount of tax to be withheld from an additional payment is limited to a maximum of 49% of the additional payment. If the withholding amount calculated (including a HELP, TSL or Financial Supplement component) using Method A or Method B(ii) exceeds 49% of the additional payment being made, then the amount is reduced to be equal to 49% of that payment. The withholding limit applies to the additional payment only and not to normal earnings for the current pay period. For some employees, the withholding limit may result in their withholding amounts not being sufficient to cover their end-of-year tax liability, as their total earnings for the financial year may exceed the HELP, TSL or Financial Supplement repayment threshold or attract a higher rate of tax. Under these circumstances, your employee can arrange an upwards variation by entering into an agreement with you to vary the rate or amount of withholding. For more information about withholding variations, refer to: • For employers: PAYG withholding variations for payers • For employees: PAYG withholding - varying your PAYG withholding . • For more information about HELP, TSL and Financial Supplement repayment thresholds, refer to: • HELP, TSL and SFSS repayment thresholds and rates . • For employers: PAYG withholding variations for payers • For employees: PAYG withholding - varying your PAYG withholding . • For more information about HELP, TSL and Financial Supplement repayment thresholds, refer to: • HELP, TSL and SFSS repayment thresholds and rates . Working out the withholding amount To work out the amount you need to withhold from an additional payment, you must use either Method A or Method B. Using Method B is more complex but produces a withholding amount that more closely approximates the actual tax payable. Calculations made using either method are acceptable to work out the withholding amount. If your calculation using either method results in a negative amount, you treat the result as nil. Using Method A Use this method for any additional payments made regardless of the financial year the additional payment applies to. This includes all back payments, commissions, bonuses or similar payments. This method calculates withholding by apportioning additional payments made in the current pay period over the number of pay periods in a financial year, and applying that average amount to the gross earnings in the current pay period. If you are paying a commission, bonus or similar payment for a defined period of less than 12 months, you can choose to calculate withholding by using the number of pay periods the payment relates to at step 3. For example, if a commission relates to four weeks and the employee is paid weekly, you divide the commission by four pay periods at step 3, rather than 52 pay periods. Step Instruction 1 Work out your employee's gross earnings excluding any additional payments for the current pay period. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings in step 1. 3 Add any additional payments to be made in the current pay period together and divide the total by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the gross earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount at step 6 by the number of pay periods used in step 3. 8 Multiply the additional payment being made in the current pay period by 49%. 9 Use the lesser amount of step 7 and step 8 for the withholding on the additional payment. Ignore any cents. 10 Work out the total PAYG withholding for the current pay period by adding the withholding on the additional payment (step 9) to the withholding on the gross earnings (step 2). Using Method B Use Method B(i) for any back payments applied to specific periods in the current financial year. Use Method B(ii) for either: • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. • back payments that relate to a prior financial year • any additional payments (including commissions, bonuses or similar payments) that don't relate to a single pay period regardless of the financial year the additional payment applies to. If you are making back payments applying to current and previous financial years, apportion the back payment between those years and then use the applicable method for each component to calculate withholding. If you are making multiple additional payments: • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, that is, you made an additional payment to the employee in a previous pay period, do not recalculate the withholding for the additional payment previously made. • in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments • in the current financial year, that is, you made an additional payment to the employee in a previous pay period, do not recalculate the withholding for the additional payment previously made. B(i) Back payments applied to specific periods in the current financial year This method recalculates withholding for each pay period the back payment applies. Step Instruction 1 Work out how much of the back payment applied to each earlier pay period in the current financial year. 2 For the first affected pay period, add the back payment relevant to that period to the normal earnings 1 previously paid to get total earnings for that period. 3 Use the relevant tax table to find the amount to be withheld from the total earnings for that period. 4 Subtract the amount previously withheld for the period from the amount at step 3. 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the back payment. 6 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 7 Work out the total PAYG withholding for the current pay period by adding the withholding on the back payment (step 5) to the withholding on the gross earnings (step 6). | 1 See Terms we use for the definition of normal earnings.: B(ii) Additional payments applied over the whole financial year This method calculates withholding by averaging all additional payments made in the current financial year over the number of pay periods in a financial year, and applying that to the average total earnings to date. Step Instruction 1 Calculate the average total earnings 2 paid to your employee over the current financial year to date. Ignore any cents. 2 Use the relevant tax table to find the amount to be withheld from the average total earnings in step 1. 3 Add all additional payments made in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Ignore any cents. 4 Add the amount at step 3 to the average total earnings at step 1. 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. 6 Subtract the amount at step 2 from the amount at step 5. 7 Multiply the amount in step 6 by the number of pay periods used in step 3. 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7. 9 Multiply the additional payment being made in the current pay period by 49%. 10 Use the lesser amount of step 8 and step 9 for the withholding on the additional payment. Ignore any cents. 11 Use the relevant tax table to find the amount to be withheld from your employee's gross earnings (excluding additional payments) for the current pay period. 12 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 10) to the withholding on the gross earnings (step 11). | 2 See Terms we use for the definition of average total earnings.: Commissions, bonuses or similar payments If a commission, bonus or similar payment relates to work your employee performed for more than one pay period (or for an undefined period), you calculate withholding by applying either Method A or Method B(ii). Do not use this tax table for payments for a single pay period. If the commission, bonus or similar payment relates to work your employee performed in a single pay period (for example, a week, a fortnight or a month) the amount is added to all their other earnings for the current period. Withholding is then calculated using the standard PAYG withholding tax tables. HELP, TSL, SFSS and additional payments If your employee has advised you they have a Higher Education Loan Program (HELP), Trade Support Loan (TSL) or Financial Supplement debt on their Tax file number declaration (NAT 3092) or Withholding declaration (NAT 3093), you must also withhold from the additional payment using the relevant HELP/TSL or SFSS tax tables. You calculate the amounts you need to withhold from additional payments for HELP, TSL and SFSS by using the same method you used to calculate the PAYG withholding amount from the additional payment. For example, if you calculate the amount to be withheld from the additional payment using Method A, use the same method to calculate the amounts to be withheld for HELP, TSL and SFSS purposes. How do you calculate withholding on the additional payment if it is calculated separately to the HELP, TSL and SFSS components? If you calculate withholding separately, you need to make sure that the withholding limit in Method A and Method B(ii) applies to the combined total calculated for the additional payment and the HELP, TSL and SFSS components. For example, at step 9 in Method A you must combine the amounts from the two separate calculations used for step 7 before comparing it to the amount calculated at step 8. Get it done You can use the following schedule that combine PAYG withholding with HELP, TSL and SFSS instead of repeating the calculation separately for each component: • Schedule 8 - Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539). • Schedule 8 - Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539). The results obtained when using the coefficients in the above schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. Either calculation is acceptable. Copies of all the tax tables are available on our website, refer to Tax tables . Variations If your employee has a withholding variation in place for the current financial year, you use one of the following to work out the amount of withholding from additional payments: • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. • the varied rate - if the relevant income is specified in the variation notice • this tax table - if the relevant income is not specified in the variation notice. If your employee had a withholding variation in place at the time the additional payment accrued but the withholding variation is no longer in effect when the additional payment is made, it does not apply when working out the amount to withhold. Find out more If you need help to determine whether to use a withholding variation to work out the amount to withhold from an additional payment, phone us on 1300 360 221. Leave without pay For the purposes of this table, any periods where your employee has taken leave without pay do not affect the calculations outlined in each of the methods. For example, for Method A and Method B(ii), you are still required at step 3 to apportion all additional payments made by the total number of pay periods in a financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods). Superannuation income streams To work out the amount you need to withhold from the taxable component of back payments of super income streams (pensions and annuities), including lump sum payments in arrears, use either Method A or B. Payment summaries You must record back payments on your employee's payment summary. What payment summary you use depends on whether the back payments relate to a superannuation income stream or previous period of assessable foreign service. Use: • PAYG payment summary - individual non-business (NAT 0046) for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream (NAT 70987) for super income stream payments • PAYG payment summary - foreign employment (NAT 73297) for payments related to a previous period of assessable foreign service. • PAYG payment summary - individual non-business (NAT 0046) for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service • PAYG payment summary - superannuation income stream (NAT 70987) for super income stream payments • PAYG payment summary - foreign employment (NAT 73297) for payments related to a previous period of assessable foreign service. Find out more For more information about payment summaries, refer to PAYG payment summaries and guidelines . Completing the individual non-business payment summary For payments accrued in the current financial year include the total: • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld at 'Total tax withheld'. Salary and wage income accrued before the current financial year For each payment accrued in a prior financial year, but not more than 12 months before the date of payment include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Other amounts accrued before the current financial year 3 For each payment accrued in a prior financial year of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld at 'Total tax withheld'. For each payment accrued in a prior financial year of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld at 'Total tax withheld'. Employee letter You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. Completing the superannuation income stream payment summary For payments accrued in the current financial year, include: • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' • the amount withheld at 'Total tax withheld'. - 'Taxable component' (both taxed and untaxed elements if applicable) - 'Tax-free component' For payments accrued prior to the current financial year, include: • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. • the component amounts at both - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' • the amount withheld at 'Total tax withheld'. - 'Lump sum in arrears - taxable component' (both taxed and untaxed elements if applicable) - 'Lump sum in arrears - tax-free component' Payee letter You must also provide your payee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. Completing the foreign employment payment summary For salary and wage payments accrued in the current financial year, include the total: • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of all payments at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued in a prior financial year, but not more than 12 months before the date of payment, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of less than $1,200, include the total: • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Gross payments' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. For each salary and wage payment accrued more than 12 months before the date of payment of $1,200 or more, include the total: • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. • gross amount of the payment at 'Lump sum E' • amount withheld and paid to a foreign tax jurisdiction (if applicable) at 'Foreign tax paid' • amount withheld for Australian tax purposes at 'Total Australian tax withheld'. Employee letter You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year. | 3 Refer to Other payments you should use this tax table for: Examples Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $356 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $361 6 Subtract the amount at step 2 from the amount at step 5. = $362 - $356 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $90 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $91 6 Subtract the amount at step 2 from the amount at step 5. = $91 - $90 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) Step Instructions Result 8 Multiply the additional payment being made in the current pay period by 49%. = $900 × 49% $441 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $356 • HELP withholding on gross earnings in the current pay period = $90 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $810 ($356 + $90 + $312 + $52). Example 1 uses both: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $217 4 Subtract the amount previously withheld for the period from the amount at step 3. = $217 - $183 $34 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $34. $272 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $217 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $217 + $272 $489 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. HELP component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $44 4 Subtract the amount previously withheld for the period from the amount at step 3. = $44 - $0 $44 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $44. $352 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $44 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $44 + $352 $396 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $44 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $352 The total PAYG withholding is $885 ($217 + $44 + $272 + $352). Example 2 uses: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2013, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 11 November 2015. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 / 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $296 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 / 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $328 6 Subtract the amount at step 2 from the amount at step 5. = $328 - $296 $32 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $296 10 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 8) to the withholding on the gross earnings (step 9). = $832 + $296 $1,128 Example 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2015, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,800 to $5,600. His employer agreed that the increase would be backdated to 1 August 2014 and paid at the end of September 2015. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to August 2015) = $1,600 • a prior financial year (11 pay periods from 1 August 2014 to 30 June 2015) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,226 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,226 - $945 $281 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $281. $562 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). As Pablo has an accumulated Financial Supplement debt, his employer will need to calculate a withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $169 4 Subtract the amount previously withheld for the period from the amount at step 3. = $169 - $95 $74 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $74. $148 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). Method B(ii) - PAYG withholding component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,231 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,482 6 Subtract the amount at step 2 from the amount at step 5. = $1,482 - $1,231 $251 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $251 × 12 $3,012 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,012 - $0 $3,012 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $169 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $191 6 Subtract the amount at step 2 from the amount at step 5. = $191 - $169 $22 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $22 × 12 $264 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $264 - $0 $264 Withholding limit (including SFSS component) Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 49% $4,312 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. $3,276 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 Total PAYG withholding is $5,380 ($1,231 + $169 + $556 + $148 + $3,012 + $264). Example 4 uses both: • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 1: Withholding from a bonus payment using Method A Mark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows: PAYG withholding component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld from Mark's gross earnings in step 1. $356 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $361 6 Subtract the amount at step 2 from the amount at step 5. = $362 - $356 $6 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment. = $6 × 52 $312 As Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example. HELP component Step Instruction Result 1 Work out Mark's gross earnings for the current pay period. $1,500 2 Use the relevant tax table to find the amount to be withheld for HELP from Mark's gross earnings in step 1. $90 3 Divide the additional payment by the number of pay periods in the financial year. = $900 / 52 $17 4 Add the amount at step 3 to the gross earnings at step 1. = $1,500 + $17 $1,517 5 Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. $91 6 Subtract the amount at step 2 from the amount at step 5. = $91 - $90 $1 7 Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment. = $1 × 52 $52 Withholding limit (including HELP component) Step Instructions Result 8 Multiply the additional payment being made in the current pay period by 49%. = $900 × 49% $441 9 Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. $364 10 See below Calculate the total PAYG withholding amount for the current pay period (step 10) Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $356 • HELP withholding on gross earnings in the current pay period = $90 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 The total PAYG withholding is $810 ($356 + $90 + $312 + $52). Example 1 uses both: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Combine two step 7 results $312 + $52 = $364. This amount is used as it's less than step 8. • PAYG withholding on gross earnings in the current pay period = $356 • HELP withholding on gross earnings in the current pay period = $90 • PAYG withholding on additional payment = $312 • HELP withholding on additional payment = $52 • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 2: Withholding from a missed payment using Method B(i) Robyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn's back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows: PAYG withholding component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld from Robyn's total earnings for that period. $217 4 Subtract the amount previously withheld for the period from the amount at step 3. = $217 - $183 $34 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $34. $272 6 Use the relevant tax table to find the amount to be withheld from Robyn's gross earnings for the current pay period. $217 7 Add the withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the total withholding for the current pay period. = $217 + $272 $489 As Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example. HELP component Step Instruction Result 1 Work out how much of Robyn's additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods. = $800 / 8 $100 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $1,000 + $100 $1,100 3 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's total normal earnings for that period. $44 4 Subtract the amount previously withheld for the period from the amount at step 3. = $44 - $0 $44 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $44. $352 6 Use the relevant tax table to find the amount to be withheld for HELP from Robyn's gross earnings for the current pay period. $44 7 Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn's gross earnings (step 6) to work out the withholding for HELP for the current period. = $44 + $352 $396 Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $44 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $352 The total PAYG withholding is $885 ($217 + $44 + $272 + $352). Example 2 uses: • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. • PAYG withholding on gross earnings in the current pay period = $217 • HELP withholding on gross earnings in the current pay period = $44 • PAYG withholding on additional payment = $272 • HELP withholding on additional payment = $352 • Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. Example 3: Withholding from a lump sum payment in arrears using Method B(ii) Mary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2013, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 11 November 2015. Her gross earnings for pay period 10 is $1,800. Mary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary's payer must withhold from this payment is calculated using Method B(ii) as follows: Step Instruction Result 1 Calculate Mary's average total earnings over the current financial year to date (including current pay). = $18,000 / 10 $1,800 2 Use the relevant tax table to find the amount to be withheld from Mary's average total earnings in step 1. $296 3 Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary's additional payment of $2,480 is then divided by the number of pay periods in the financial year. = $2,480 / 26 $95 4 Add the amount at step 3 to the average total earnings at step 1. = $1,800 + $95 $1,895 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $328 6 Subtract the amount at step 2 from the amount at step 5. = $328 - $296 $32 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $32 × 26 $832 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $832 - $0 $832 9 Use the relevant tax table to find the amount to be withheld from the payee's gross earnings (excluding additional payments) for the current pay period. $296 10 Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 8) to the withholding on the gross earnings (step 9). = $832 + $296 $1,128 Example 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015. The calculations are made using scale 2, with tax-free threshold. Example 4: Withholding using Method B(i) and Method B(ii) Pablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2015, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,800 to $5,600. His employer agreed that the increase would be backdated to 1 August 2014 and paid at the end of September 2015. This means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both: • the current financial year (2 pay periods from 1 July to August 2015) = $1,600 • a prior financial year (11 pay periods from 1 August 2014 to 30 June 2015) = $8,800. You don't need to complete some steps if both Methods B(i) and (ii) are used in the calculations. Method B(i) - PAYG withholding component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld from Pablo's total earnings for that period. $1,226 4 Subtract the amount previously withheld for the period from the amount at step 3. = $1,226 - $945 $281 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $281. $562 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). As Pablo has an accumulated Financial Supplement debt, his employer will need to calculate a withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(i) - SFSS component Step Instruction Result 1 Work out how much of Pablo's additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods. = $1,600 / 2 $800 2 For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period. = $4,800 + $800 $5,600 3 Use the relevant tax table to find the amount to be withheld for SFSS from Pablo's total normal gross earnings for that period. $169 4 Subtract the amount previously withheld for the period from the amount at step 3. = $169 - $95 $74 5 Repeat steps 2-4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $74. $148 6 This step is not required as withholding is also calculated using Method B(ii). 7 This step is not required as withholding is also calculated using Method B(ii). Method B(ii) - PAYG withholding component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld from Pablo's average total earnings in step 1. $1,231 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld from the amount at step 4. $1,482 6 Subtract the amount at step 2 from the amount at step 5. = $1,482 - $1,231 $251 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $251 × 12 $3,012 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment. = $3,012 - $0 $3,012 9 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 10 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 11 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. 12 This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. As Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example. Method B(ii) - SFSS component Step Instruction Result 1 Calculate Pablo's average total earnings, which in this example is: = (salary earnings to date + current financial year additional payments to date) / number of pay periods = [($4,800 + $4,800 + $5,600) + $1,600] / 3 = $16,800 / 3 $5,600 2 Use the relevant tax table to find the amount to be withheld for SFSS on Pablo's average total earnings in step 1. $169 3 Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year. = $8,800 / 12 $733 4 Add the amount at step 3 to the average total earnings at step 1. = $5,600 + $733 $6,333 5 Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. $191 6 Subtract the amount at step 2 from the amount at step 5. = $191 - $169 $22 7 Multiply the amount in step 6 by the number of pay periods used in step 3. = $22 × 12 $264 8 Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment. = $264 - $0 $264 Withholding limit (including SFSS component) Step Instruction Result 9 Multiply the additional payment being made using Method B(ii) in the current pay period by 49%. = $8,800 × 49% $4,312 10 Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents. Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. $3,276 11 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). 12 This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). Calculate the total PAYG withholding amount for the current pay period Add the amounts to be withheld: Withholding on gross earnings current pay period • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 Method B(i) withholding • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 Method B(ii) withholding • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 Total PAYG withholding is $5,380 ($1,231 + $169 + $556 + $148 + $3,012 + $264). Example 4 uses both: • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. • the current financial year (2 pay periods from 1 July to August 2015) = $1,600 • a prior financial year (11 pay periods from 1 August 2014 to 30 June 2015) = $8,800. Combine the two step 8 results. = $3,012 + $264 = $3,276 This amount is used as it's less than step 9. • PAYG withholding on gross earnings in the current pay period = $1,231 • SFSS withholding on gross earnings in the current pay period = $169 • PAYG withholding on additional payment for current financial year = $556 • SFSS withholding on additional payment for current financial year = $148 • PAYG withholding on additional payment for prior financial year = $3,012 • SFSS withholding on additional payment for prior financial year = $264 ($1,231 + $169 + $556 + $148 + $3,012 + $264). • Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2015 • Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 - the calculations are made using scale 2, with tax-free threshold. For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(b) of Schedule 1 to the TAA. Using this table You should use this table if you pay an annuity that is not a super income stream. For super income stream payments, refer to Tax table for superannuation income streams (NAT 70982). Get it done We have a calculator to help work out the correct amount of tax to withhold from payments to most payees. To access the calculator, refer to Tax withheld calculator . Working out the withholding amount To work out the withholding amount for an annuity payment that is not a super income stream, you must: 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible 27H amount / Number of instalments] 1. Work out the amount of income to withhold from using the following formula: Annuity payment - [Deductible 27H amount / Number of instalments] In this formula: • deductible 27H amount is the deductible amount for the annuity calculated under section 27H of the Income Tax Assessment Act 1936. • number of instalments is the number of instalments of the annuity payable in the income year. • deductible 27H amount is the deductible amount for the annuity calculated under section 27H of the Income Tax Assessment Act 1936. • number of instalments is the number of instalments of the annuity payable in the income year. Find out more If you do not know the deductible 27H amount, we will calculate it for you. To make this request, the annuity recipient needs to send the information set out in question D11 - Deductible amount of undeducted purchase price of a foreign pension or annuity to the following address: Australian Taxation Office PO Box 3578 ALBURY NSW 2640 For more information, refer to Individual tax return instructions supplement and read question D11. 2. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. 2. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid - for example, weekly or fortnightly. Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If your payee gives you a Withholding declaration (NAT 3093) indicating that they want to claim a SAPTO entitlement through PAYG withholding, use the Tax table for seniors and pensioners (NAT 4466) to work out the amount to withhold from the income amount calculated in step 1. Examples These examples use the PAYG withholding tax tables that apply from 1 July 2015. Example 1 Barbara has an annuity that is not a super income stream that pays $1,000 a week. The ATO has informed Barbara that her deductible 27H amount for the 2015-16 income year is $5,200. 1. The amount to withhold from is: Annuity payment - [Deductible 27H amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara's payer will then use the Weekly tax table (NAT 1005) to work out how much to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount to be withheld is $148 Example 2 Kenneth will receive a fortnightly annuity that is not a super income stream, paid on the 7th and 21st day of the month from 7 February 2016. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid from 7 July 2016. Kenneth has written to the ATO requesting that his deductible 27H amount be calculated. The ATO has informed Kenneth that his deductible 27H amount for a whole income year is $2,400 and for the part of the current income year that he is to receive an annuity; his deductible amount is $1,000. For the current income year, Kenneth will receive ten annuity instalments. 1. The amount to withhold from is: Annuity payment - [Deductible 27H amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth's payer will then use the Fortnightly tax table (NAT 1006) to work out how much to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount to be withheld is $8. Example 1 Barbara has an annuity that is not a super income stream that pays $1,000 a week. The ATO has informed Barbara that her deductible 27H amount for the 2015-16 income year is $5,200. 1. The amount to withhold from is: Annuity payment - [Deductible 27H amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara's payer will then use the Weekly tax table (NAT 1005) to work out how much to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount to be withheld is $148 1. The amount to withhold from is: Annuity payment - [Deductible 27H amount / Number of instalments] = $1,000 - [$5,200 / 52] = $1,000 - $100 = $900 2. Barbara's payer will then use the Weekly tax table (NAT 1005) to work out how much to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount to be withheld is $148 Example 2 Kenneth will receive a fortnightly annuity that is not a super income stream, paid on the 7th and 21st day of the month from 7 February 2016. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid from 7 July 2016. Kenneth has written to the ATO requesting that his deductible 27H amount be calculated. The ATO has informed Kenneth that his deductible 27H amount for a whole income year is $2,400 and for the part of the current income year that he is to receive an annuity; his deductible amount is $1,000. For the current income year, Kenneth will receive ten annuity instalments. 1. The amount to withhold from is: Annuity payment - [Deductible 27H amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth's payer will then use the Fortnightly tax table (NAT 1006) to work out how much to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount to be withheld is $8. 1. The amount to withhold from is: Annuity payment - [Deductible 27H amount / Number of instalments] = $850 - [$1,000 / 10] = $850 - $100 = $750 2. Kenneth's payer will then use the Fortnightly tax table (NAT 1006) to work out how much to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount to be withheld is $8. Rounding of withholding amounts Withholding amounts calculated using the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly - that is, do not make a preliminary rounding to the nearest cent. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident payee and 47% from any payment you make to a foreign resident payee (ignoring any cents), if it is an annuity payment that is not a superannuation income stream and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 49% for any annuity payment you make to a resident payee and 47% for any annuity payment you make to a foreign resident payee (ignoring any cents) unless we tell you not to. Do not allow for tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-90 of Schedule 1 to the TAA. Using this table You should use this table if you pay an amount to an employee for unused leave on the termination of their employment or office. Unused leave payments on termination of employment or office include: • annual leave • holiday pay • leave loading • leave bonuses • long service leave. • annual leave • holiday pay • leave loading • leave bonuses • long service leave. Before calculating the amount to be withheld, you must work out if the payments are being made as a result of a genuine redundancy, invalidity or an early retirement scheme. Find out more For more information, refer to Withholding from unused leave payments on termination of employment . Working out the withholding amount When a TFN is provided The amount to withhold is calculated using the table below. If the post-17 August 1993 lump sum payment from normal termination is less than $300, you must withhold the lesser of the following: • the amount worked out using the table below • 32% of the payment. Payment type Reason Accrual dates Withholding rates Payment summary label Long service leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme Pre-16 August 1978 5% of total at marginal rates B 16 August 1978 to 17 August 1993 32% A Post-17 August 1993 32% A Annual leave Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A Annual leave loading Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement) Pre-18 August 1993 32% A Post-17 August 1993 Marginal rates Include in salary/wages Termination because of genuine redundancy, invalidity or early retirement scheme 32% A • the amount worked out using the table below • 32% of the payment. Rounding of withholding amounts Withholding amounts calculated by applying this table are rounded to the nearest dollar. Results ending in 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Marginal rate calculation To work out the marginal rate, you must: 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee's normal gross earnings for a regular pay period. 2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). 3. Ignore any cents. 4. Add the amount at step 3 to the normal gross earnings for a single pay period. 5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4. 6. Subtract the amount at step 1 from the amount at step 5. 7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments). Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Normal gross earnings Normal gross earnings are all payments, except those relating to termination payments, received in the last full pay period of employment. This includes taxable allowances, overtime and bonuses. Therefore, your employee's normal gross earnings should be taken to be the earnings relating to the last full pay period worked. Where your employee's pay fluctuates significantly over a number of pay periods, we will accept an average of gross taxable earnings for the financial year to date over the number of pays received. Example The following example uses the Weekly tax table (NAT 1005) effective from 1 July 2015. Beth retires on 31 December 2015. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $800. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($800) $113 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50/52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($800 + $212) $1,012 5 Work out the amount to be withheld from the amount at step 4 ($1,012) $185 6 Subtract the amount at step 1 from the amount at step 5 ($187 - $113) $74 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($74 x 52) $3,848 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,312 ($2,464 + $3,848). The total amount to be withheld is then $6,425 ($113 withholding from normal earnings plus $6,312 withholding from long service leave). Example The following example uses the Weekly tax table (NAT 1005) effective from 1 July 2015. Beth retires on 31 December 2015. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service. She is not leaving because of genuine redundancy, invalidity or under an early retirement scheme. This week Beth also receives her normal weekly earnings of $800. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table. Details of payment for long service leave Pre-16 August 1978 component = $3,690.00 16 August 1978 to 17 August 1993 component = $7,700.00 Post-17 August 1993 component = $10,890.00 Amounts to be withheld Pre-16 August 1978 component subject to withholding = $3,690.00 × 5% = $184.50 The marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component. 16 August 1978 to 17 August 1993 component = $7,700.00 × 32% = $2,464.00 The post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50 Now apply the marginal rate calculation to the sum of the two components. Step Instruction Result 1 Amounts to be withheld from normal gross earnings ($800) $113 2 Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50/52) $212.97 3 Disregard any cents $212 4 Add the amount at step 3 to normal gross earnings for a single pay period ($800 + $212) $1,012 5 Work out the amount to be withheld from the amount at step 4 ($1,012) $185 6 Subtract the amount at step 1 from the amount at step 5 ($187 - $113) $74 7 Multiply the amount at step 6 by the number of normal pay periods in 12 months ($74 x 52) $3,848 The amount to be withheld from the three components of Beth's unused long service leave payments is $6,312 ($2,464 + $3,848). The total amount to be withheld is then $6,425 ($113 withholding from normal earnings plus $6,312 withholding from long service leave). When a TFN has not been provided If your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 49% from the payment. If your employee is a foreign resident who has not provided you with their TFN, you must withhold 47% from the payment. If your employee believes that for their circumstances the amount you withhold will be too much, they may apply for a variation to reduce the amount of withholding. For more information refer to PAYG withholding - varying your PAYG withholding Tax file number declaration Any Tax file number declaration (NAT 3092) your employee provides while they were working for you will only be effective: • for the period that they were working for you • 12 months after you make the last payment. • for the period that they were working for you • 12 months after you make the last payment. The coefficients in this schedule should be used together with the Statement of formulas for calculating amounts to be withheld (NAT 1004) For payments made from 1 July 2015 to 30 June 2016 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA. Using this schedule You should use this schedule if you develop your own payroll software package. Formulas and coefficients are used for calculating weekly withholding amounts for employees who have a: • Higher Education Loan Program (HELP) debt • Trade Support Loan (TSL) debt or • Financial Supplement (FS) debt. • Higher Education Loan Program (HELP) debt • Trade Support Loan (TSL) debt or • Financial Supplement (FS) debt. Get it done Our calculator can help you work out the correct amount of tax to withhold from payments to most employees. To access the calculator, refer to Tax withheld calculator . Get it done You can download a printable version of Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and Student Financial Supplement Scheme (SFSS) components (NAT 3539, 793KB) in Portable Document Format (PDF). Using a formula The withholding amounts for employees who have a HELP/TSL or Financial Supplement debt can be expressed in a mathematical form. If you have developed your own payroll software package, you can use the formulas and component rates outlined below. The formulas comprise linear equations of the form y = ax, where: • y is the weekly HELP/TSL or SFSS component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. • y is the weekly HELP/TSL or SFSS component • x is the weekly earnings - or weekly equivalent of earnings - rounded down to whole dollars plus 99 cents • a is the value of the component rate as shown in the following tables. HELP/TSL component rates Tax-free threshold claimed or foreign resident Weekly earnings - x $ Component rate - a % 0 - 1,039.99 - 1,040.00 - 1,158.99 4.0 1,159.00 - 1,277.99 4.5 1,278.00 - 1,344.99 5.0 1,345.00 - 1,444.99 5.5 1,445.00 - 1,565.99 6.0 1,566.00 - 1,647.99 6.5 1,648.00 - 1,813.99 7.0 1,814.00 - 1,932.99 7.5 1,933.00 and over 8.0 No tax-free threshold claimed Weekly earnings - x $ Component rate - a % 0 - 689.99 - 690.00 - 808.99 4.0 809.00 - 927.99 4.5 928.00 - 994.99 5.0 995.00 - 1,094.99 5.5 1,095.00 - 1,215.99 6.0 1,216.00 - 1,297.99 6.5 1,298.00 - 1,463.99 7.0 1,464.00 - 1,582.99 7.5 1,583.00 and over 8.0 SFSS component rates Tax-free threshold claimed or foreign resident Weekly earnings - x $ Component rate - a % 0 - 1,039.99 - 1,040.00 - 1,277.99 2.0 1,278.00 - 1,813.99 3.0 1,814.00 and over 4.0 No tax-free threshold claimed Weekly earnings - x $ Component rate - a % 0 - 689.99 - 690.00 - 927.99 2.0 928.00 - 1,463.99 3.0 1,464.00 and over 4.0 Calculating fortnightly, monthly or quarterly withholding amounts First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents • quarterly - divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly, monthly or quarterly withholding amounts as follows: • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. • fortnightly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two • monthly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar • quarterly - determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13. When to work out the HELP/TSL component You will need to calculate the HELP/TSL component when your employee has given you a Tax file number declaration (NAT 3092) or Withholding declaration (NAT 3093) and has: • answered yes to the question 'Do you have a Higher Education Loan Program (HELP) or Trade Support Loan (TSL) debt?' • not completed a Medicare levy variation declaration (NAT 0929) claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income. • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,040 or more if paid weekly - $2,080 or more if paid fortnightly - $4,506.67 or more if paid monthly - $13,520 or more if paid quarterly. • answered yes to the question 'Do you have a Higher Education Loan Program (HELP) or Trade Support Loan (TSL) debt?' • not completed a Medicare levy variation declaration (NAT 0929) claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income. • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,040 or more if paid weekly - $2,080 or more if paid fortnightly - $4,506.67 or more if paid monthly - $13,520 or more if paid quarterly. - $1,040 or more if paid weekly - $2,080 or more if paid fortnightly - $4,506.67 or more if paid monthly - $13,520 or more if paid quarterly. If employee has not claimed the tax-free threshold, the HELP/TSL component is calculated on earnings of: • $690 or more if paid weekly • $1,380 or more if paid fortnightly • $2,990 or more if paid monthly • $8,970 or more if paid quarterly. • $690 or more if paid weekly • $1,380 or more if paid fortnightly • $2,990 or more if paid monthly • $8,970 or more if paid quarterly. You must withhold the HELP/TSL component from all your employee's earnings, including taxable allowances, bonuses and commissions. Examples 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,055.84. HELP/TSL component = $1,055.99 × 4% = $42.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 divided by two, ignoring cents and adding 99 cents). Weekly HELP/TSL component = $1,177.99 × 4.5% = $53.00 rounded to the nearest dollar. Fortnightly HELP/TSL component = $106.00 ($53.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3/13, ignoring cents and adding 99 cents). Weekly HELP/TSL component = $1,266.99 × 4.5% = $57.00 rounded to the nearest dollar. Monthly HELP/TSL component = $247.00 ($57.00 × 13/3, rounded to the nearest dollar). 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,055.84. HELP/TSL component = $1,055.99 × 4% = $42.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. Weekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 divided by two, ignoring cents and adding 99 cents). Weekly HELP/TSL component = $1,177.99 × 4.5% = $53.00 rounded to the nearest dollar. Fortnightly HELP/TSL component = $106.00 ($53.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. Weekly equivalent of $5,488.45 = $1,266.99 ($5,488.45 × 3/13, ignoring cents and adding 99 cents). Weekly HELP/TSL component = $1,266.99 × 4.5% = $57.00 rounded to the nearest dollar. Monthly HELP/TSL component = $247.00 ($57.00 × 13/3, rounded to the nearest dollar). When to work out the SFSS component You will need to calculate the SFSS component when your employee has given you a Tax file number declaration (NAT 3092) or Withholding declaration (NAT 3093) and has: • answered yes to the question 'Do you have a Financial Supplement debt?' • not applied for an exemption or reduction of the Medicare levy on a Medicare levy variation declaration (NAT 0929), due to low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,040 or more if paid weekly - $2,080 or more if paid fortnightly - $4,506.67 or more if paid monthly - $13,520 or more if paid quarterly. • answered yes to the question 'Do you have a Financial Supplement debt?' • not applied for an exemption or reduction of the Medicare levy on a Medicare levy variation declaration (NAT 0929), due to low family income • claimed the tax-free threshold or is a foreign resident with earnings of one of the following: - $1,040 or more if paid weekly - $2,080 or more if paid fortnightly - $4,506.67 or more if paid monthly - $13,520 or more if paid quarterly. - $1,040 or more if paid weekly - $2,080 or more if paid fortnightly - $4,506.67 or more if paid monthly - $13,520 or more if paid quarterly. If your employee has not claimed the tax-free threshold, the SFSS component is calculated on earnings of: • $690 or more if paid weekly • $1,380 or more if paid fortnightly • $2,990 or more if paid monthly • $8,970 or more if paid quarterly. • $690 or more if paid weekly • $1,380 or more if paid fortnightly • $2,990 or more if paid monthly • $8,970 or more if paid quarterly. You must withhold the SFSS component from all your employee's earnings, including taxable allowances, bonuses and commissions. Examples 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,238.24. SFSS component = $1,238.99 × 2% = $25.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,311.59. Weekly equivalent of $2,311.59 = $1,155.99 ($2,311.59 divided by two, ignoring cents and adding 99 cents). Weekly SFSS component = $1,155.99 × 2% = $23.00 rounded to the nearest dollar. Fortnightly SFSS component = $46.00 ($23.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,689.21. Weekly equivalent of $5,689.21 = $1,312.99 ($5,689.21 × 3/13, ignoring cents and adding 99 cents). Weekly SFSS component = $1,312.99 × 3% = $39.00 rounded to the nearest dollar. Monthly SFSS component = $169.00 ($39.00 × 13/3, rounded to the nearest dollar). 1. Employee has claimed the tax-free threshold and has weekly earnings of $1,238.24. SFSS component = $1,238.99 × 2% = $25.00 rounded to the nearest dollar. 2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,311.59. Weekly equivalent of $2,311.59 = $1,155.99 ($2,311.59 divided by two, ignoring cents and adding 99 cents). Weekly SFSS component = $1,155.99 × 2% = $23.00 rounded to the nearest dollar. Fortnightly SFSS component = $46.00 ($23.00 × 2). 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,689.21. Weekly equivalent of $5,689.21 = $1,312.99 ($5,689.21 × 3/13, ignoring cents and adding 99 cents). Weekly SFSS component = $1,312.99 × 3% = $39.00 rounded to the nearest dollar. Monthly SFSS component = $169.00 ($39.00 × 13/3, rounded to the nearest dollar). Do not withhold any amount for HELP/TSL or Financial Supplement debts from lump sum termination payments. Rounding of withholding amounts to the nearest dollar Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Accounting software Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data . The results obtained when using the coefficients in this schedule may differ slightly from the amounts shown in the PAYG tax tables. The differences result from the rounding of components. Coefficients to work out the weekly amounts to withhold including the HELP/TSL component Your employee's total withholding, including the HELP/TSL component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/TSL debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/TSL component and one that does not - for example, name one 'scale 2' and the other 'scale 22'. The HELP/TSL component does not apply if the employee has not provided a tax file number (TFN). Where tax-free threshold not claimed in Tax file number declaration - Scale 1 NO HELP/TSL Debt Weekly earnings (x) less than $ a b 45 0.1900 0.1900 361 0.2321 1.8961 932 0.3477 43.6900 1,188 0.3450 41.1734 3,111 0.3900 94.6542 3,111 & over 0.4900 405.8080 WITH HELP/TSL Debt Weekly earnings (x) less than $ a b 45 0.1900 0.1900 361 0.2321 1.8961 690 0.3477 43.6900 809 0.3877 43.6900 928 0.3927 43.6900 932 0.3977 43.6900 995 0.3950 41.1734 1,095 0.4000 41.1734 1,188 0.4050 41.1734 1,216 0.4500 94.6542 1,298 0.4550 94.6542 1,464 0.4600 94.6542 1,583 0.4650 94.6542 3,111 0.4700 94.6542 3,111 & over 0.5700 405.8080 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 NO HELP/TSL Debt Weekly earnings (x) less than $ a b 355 - - 395 0.1900 67.4635 493 0.2900 106.9673 711 0.2100 67.4642 1,282 0.3477 165.4431 1,538 0.3450 161.9815 3,461 0.3900 231.2123 3,461 & over 0.4900 577.3662 WITH HELP/TSL Debt Weekly earnings (x) less than $ a b 355 - - 395 0.1900 67.4635 493 0.2900 106.9673 711 0.2100 67.4642 1,040 0.3477 165.4431 1,159 0.3877 165.4431 1,278 0.3927 165.4431 1,282 0.3977 165.4431 1,345 0.3950 161.9815 1,445 0.4000 161.9815 1,538 0.4050 161.9815 1,566 0.4500 231.2123 1,648 0.4550 231.2123 1,814 0.4600 231.2123 1,933 0.4650 231.2123 3,461 0.4700 231.2123 3,461 & over 0.5700 577.3662 Foreign residents - Scale 3 NO HELP/TSL Debt Weekly earnings (x) less than $ a b 1,538 0.3250 0.3250 3,461 0.3700 69.2308 3,461 & over 0.4700 415.3846 WITH HELP/TSL Debt Weekly earnings (x) less than $ a b 1,040 0.3250 0.3250 1,159 0.3650 0.3250 1,278 0.3700 0.3250 1,345 0.3750 0.3250 1,445 0.3800 0.3250 1,538 0.3850 0.3250 1,566 0.4300 69.2308 1,648 0.4350 69.2308 1,814 0.4400 69.2308 1,933 0.4450 69.2308 3,461 0.4500 69.2308 3,461 & over 0.5500 415.3846 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 NO HELP/TSL Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1,282 0.3277 165.4423 1,538 0.3250 161.9808 3,461 0.3700 231.2115 3,461 & over 0.4700 577.3654 WITH HELP/TSL Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1,040 0.3277 165.4423 1,159 0.3677 165.4423 1,278 0.3727 165.4423 1,282 0.3777 165.4423 1,345 0.3750 161.9808 1,445 0.3800 161.9808 1,538 0.3850 161.9808 1,566 0.4300 231.2115 1,648 0.4350 231.2115 1,814 0.4400 231.2115 1,933 0.4450 231.2115 3,461 0.4500 231.2115 3,461 & over 0.5500 577.3654 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 NO HELP/TSL Debt Weekly earnings (x) less than $ a b 355 - - 660 0.1900 67.4635 711 0.2400 100.5087 826 0.3777 198.4875 1282 0.3377 165.4429 1538 0.3350 161.9813 3461 0.3800 231.2121 3461 & over 0.4800 577.3660 WITH HELP/TSL Debt Weekly earnings (x) less than $ a b 355 - - 660 0.1900 67.4635 711 0.2400 100.5087 826 0.3777 198.4875 1,040 0.3377 165.4429 1,159 0.3777 165.4429 1,278 0.3827 165.4429 1,282 0.3877 165.4429 1,345 0.3850 161.9813 1,445 0.3900 161.9813 1,538 0.3950 161.9813 1,566 0.4400 231.2121 1,648 0.4450 231.2121 1,814 0.4500 231.2121 1,933 0.4550 231.2121 3,461 0.4600 231.2121 3,461 & over 0.5600 577.3660 Withholding amounts including the HELP/TSL component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and HELP/TSL tax tables. The differences result from the rounding of components. Sample data With tax-free threshold Weekly earnings $ Weekly HELP/TSL component $ Fortnightly earnings $ Fortnightly HELP/TSL component $ Monthly earnings $ Monthly HELP/TSL component $ 1040 42.00 2080 84.00 4506.67 182.00 1041 42.00 2082 84.00 4511.00 182.00 1158 46.00 2316 92.00 5018.00 199.00 1159 52.00 2318 104.00 5022.33 225.00 1160 52.00 2320 104.00 5026.67 225.00 1277 58.00 2554 116.00 5533.67 251.00 1278 64.00 2556 128.00 5538.00 277.00 1344 67.00 2688 134.00 5824.00 290.00 1345 74.00 2690 148.00 5828.33 321.00 1346 74.00 2692 148.00 5832.67 321.00 1444 79.00 2888 158.00 6257.33 342.00 1445 87.00 2890 174.00 6261.67 377.00 1446 87.00 2892 174.00 6266.00 377.00 1565 94.00 3130 188.00 6781.67 407.00 1566 102.00 3132 204.00 6786.00 442.00 1647 107.00 3294 214.00 7137.00 464.00 1648 115.00 3296 230.00 7141.33 498.00 1813 127.00 3626 254.00 7856.33 550.00 1814 136.00 3628 272.00 7860.67 589.00 1932 145.00 3864 290.00 8372.00 628.00 1933 155.00 3866 310.00 8376.33 672.00 Weekly withholding amounts including HELP/TSL component Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 44 8.00 - 14.00 - - 45 9.00 - 15.00 - - 116 25.00 - 38.00 - - 117 25.00 - 38.00 - - 249 56.00 - 81.00 - - 250 56.00 - 81.00 - - 354 80.00 - 115.00 - - 355 81.00 - 115.00 - - 360 82.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 394 94.00 8.00 128.00 8.00 8.00 395 94.00 8.00 128.00 8.00 8.00 492 128.00 36.00 160.00 26.00 26.00 493 128.00 36.00 160.00 26.00 26.00 659 186.00 71.00 214.00 58.00 58.00 660 186.00 71.00 214.00 58.00 58.00 689 196.00 77.00 224.00 64.00 65.00 690 224.00 78.00 224.00 64.00 65.00 710 232.00 82.00 231.00 68.00 70.00 711 232.00 82.00 231.00 68.00 70.00 808 270.00 116.00 263.00 100.00 107.00 809 274.00 116.00 263.00 100.00 107.00 825 281.00 122.00 268.00 105.00 113.00 826 281.00 122.00 268.00 106.00 114.00 927 321.00 157.00 301.00 139.00 148.00 928 326.00 158.00 302.00 139.00 148.00 931 327.00 159.00 303.00 140.00 149.00 932 327.00 159.00 303.00 140.00 150.00 994 352.00 181.00 323.00 161.00 171.00 995 357.00 181.00 323.00 161.00 171.00 1039 375.00 196.00 338.00 175.00 186.00 1040 375.00 238.00 380.00 217.00 228.00 1094 397.00 259.00 399.00 237.00 248.00 1095 403.00 259.00 400.00 238.00 249.00 1158 428.00 284.00 423.00 261.00 272.00 1159 429.00 290.00 429.00 267.00 278.00 1187 440.00 301.00 439.00 277.00 289.00 1188 440.00 301.00 440.00 278.00 290.00 1215 453.00 312.00 450.00 288.00 300.00 1216 459.00 312.00 450.00 288.00 300.00 1277 487.00 336.00 473.00 311.00 324.00 1278 487.00 343.00 479.00 318.00 330.00 1282 489.00 345.00 481.00 319.00 332.00 1297 496.00 351.00 486.00 325.00 338.00 1298 503.00 351.00 487.00 325.00 338.00 1344 524.00 369.00 504.00 342.00 356.00 1345 525.00 376.00 511.00 349.00 363.00 1347 525.00 377.00 512.00 350.00 364.00 1444 570.00 416.00 549.00 387.00 402.00 1445 571.00 424.00 556.00 395.00 409.00 1464 587.00 431.00 564.00 402.00 417.00 1537 621.00 461.00 592.00 430.00 446.00 1538 621.00 461.00 593.00 431.00 446.00 1565 634.00 473.00 604.00 442.00 458.00 1566 634.00 482.00 612.00 450.00 466.00 1582 641.00 489.00 619.00 457.00 473.00 1583 650.00 490.00 620.00 458.00 474.00 1647 680.00 519.00 648.00 486.00 502.00 1648 680.00 527.00 656.00 494.00 511.00 1813 758.00 603.00 729.00 567.00 585.00 1814 758.00 613.00 738.00 576.00 595.00 1844 772.00 627.00 752.00 590.00 608.00 1845 773.00 627.00 752.00 590.00 609.00 1932 814.00 668.00 791.00 629.00 648.00 1933 814.00 678.00 801.00 639.00 658.00 2119 902.00 765.00 885.00 723.00 744.00 2120 902.00 766.00 885.00 723.00 744.00 2490 1076.00 940.00 1052.00 890.00 915.00 2491 1077.00 940.00 1052.00 890.00 915.00 2652 1152.00 1016.00 1125.00 963.00 989.00 2653 1153.00 1016.00 1125.00 963.00 990.00 2736 1192.00 1055.00 1162.00 1000.00 1028.00 2737 1192.00 1056.00 1163.00 1001.00 1028.00 2898 1268.00 1131.00 1235.00 1073.00 1102.00 2899 1268.00 1132.00 1236.00 1074.00 1103.00 2913 1275.00 1138.00 1242.00 1080.00 1109.00 2914 1275.00 1139.00 1243.00 1081.00 1110.00 3110 1368.00 1231.00 1331.00 1169.00 1200.00 3111 1368.00 1231.00 1331.00 1169.00 1200.00 3461 1568.00 1396.00 1489.00 1327.00 1361.00 Fortnightly withholding amounts including HELP/TSL component Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 88 16.00 - 28.00 - - 90 18.00 - 30.00 - - 232 50.00 - 76.00 - - 234 50.00 - 76.00 - - 498 112.00 - 162.00 - - 500 112.00 - 162.00 - - 708 160.00 - 230.00 - - 710 162.00 - 230.00 - - 720 164.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 788 188.00 16.00 256.00 16.00 16.00 790 188.00 16.00 256.00 16.00 16.00 984 256.00 72.00 320.00 52.00 52.00 986 256.00 72.00 320.00 52.00 52.00 1318 372.00 142.00 428.00 116.00 116.00 1320 372.00 142.00 428.00 116.00 116.00 1378 392.00 154.00 448.00 128.00 130.00 1380 448.00 156.00 448.00 128.00 130.00 1420 464.00 164.00 462.00 136.00 140.00 1422 464.00 164.00 462.00 136.00 140.00 1616 540.00 232.00 526.00 200.00 214.00 1618 548.00 232.00 526.00 200.00 214.00 1650 562.00 244.00 536.00 210.00 226.00 1652 562.00 244.00 536.00 212.00 228.00 1854 642.00 314.00 602.00 278.00 296.00 1856 652.00 316.00 604.00 278.00 296.00 1862 654.00 318.00 606.00 280.00 298.00 1864 654.00 318.00 606.00 280.00 300.00 1988 704.00 362.00 646.00 322.00 342.00 1990 714.00 362.00 646.00 322.00 342.00 2078 750.00 392.00 676.00 350.00 372.00 2080 750.00 476.00 760.00 434.00 456.00 2188 794.00 518.00 798.00 474.00 496.00 2190 806.00 518.00 800.00 476.00 498.00 2316 856.00 568.00 846.00 522.00 544.00 2318 858.00 580.00 858.00 534.00 556.00 2374 880.00 602.00 878.00 554.00 578.00 2376 880.00 602.00 880.00 556.00 580.00 2430 906.00 624.00 900.00 576.00 600.00 2432 918.00 624.00 900.00 576.00 600.00 2554 974.00 672.00 946.00 622.00 648.00 2556 974.00 686.00 958.00 636.00 660.00 2564 978.00 690.00 962.00 638.00 664.00 2594 992.00 702.00 972.00 650.00 676.00 2596 1006.00 702.00 974.00 650.00 676.00 2688 1048.00 738.00 1008.00 684.00 712.00 2690 1050.00 752.00 1022.00 698.00 726.00 2694 1050.00 754.00 1024.00 700.00 728.00 2888 1140.00 832.00 1098.00 774.00 804.00 2890 1142.00 848.00 1112.00 790.00 818.00 2928 1174.00 862.00 1128.00 804.00 834.00 3074 1242.00 922.00 1184.00 860.00 892.00 3076 1242.00 922.00 1186.00 862.00 892.00 3130 1268.00 946.00 1208.00 884.00 916.00 3132 1268.00 964.00 1224.00 900.00 932.00 3164 1282.00 978.00 1238.00 914.00 946.00 3166 1300.00 980.00 1240.00 916.00 948.00 3294 1360.00 1038.00 1296.00 972.00 1004.00 3296 1360.00 1054.00 1312.00 988.00 1022.00 3626 1516.00 1206.00 1458.00 1134.00 1170.00 3628 1516.00 1226.00 1476.00 1152.00 1190.00 3688 1544.00 1254.00 1504.00 1180.00 1216.00 3690 1546.00 1254.00 1504.00 1180.00 1218.00 3864 1628.00 1336.00 1582.00 1258.00 1296.00 3866 1628.00 1356.00 1602.00 1278.00 1316.00 4238 1804.00 1530.00 1770.00 1446.00 1488.00 4240 1804.00 1532.00 1770.00 1446.00 1488.00 4980 2152.00 1880.00 2104.00 1780.00 1830.00 4982 2154.00 1880.00 2104.00 1780.00 1830.00 5304 2304.00 2032.00 2250.00 1926.00 1978.00 5306 2306.00 2032.00 2250.00 1926.00 1980.00 5472 2384.00 2110.00 2324.00 2000.00 2056.00 5474 2384.00 2112.00 2326.00 2002.00 2056.00 5796 2536.00 2262.00 2470.00 2146.00 2204.00 5798 2536.00 2264.00 2472.00 2148.00 2206.00 5826 2550.00 2276.00 2484.00 2160.00 2218.00 5828 2550.00 2278.00 2486.00 2162.00 2220.00 6220 2736.00 2462.00 2662.00 2338.00 2400.00 6222 2736.00 2462.00 2662.00 2338.00 2400.00 6922 3136.00 2792.00 2978.00 2654.00 2722.00 Monthly withholding amounts including HELP/TSL component Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 190.67 35.00 - 61.00 - - 195.00 39.00 - 65.00 - - 502.67 108.00 - 165.00 - - 507.00 108.00 - 165.00 - - 1079.00 243.00 - 351.00 - - 1083.33 243.00 - 351.00 - - 1534.00 347.00 - 498.00 - - 1538.33 351.00 - 498.00 - - 1560.00 355.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1707.33 407.00 35.00 555.00 35.00 35.00 1711.67 407.00 35.00 555.00 35.00 35.00 2132.00 555.00 156.00 693.00 113.00 113.00 2136.33 555.00 156.00 693.00 113.00 113.00 2855.67 806.00 308.00 927.00 251.00 251.00 2860.00 806.00 308.00 927.00 251.00 251.00 2985.67 849.00 334.00 971.00 277.00 282.00 2990.00 971.00 338.00 971.00 277.00 282.00 3076.67 1005.00 355.00 1001.00 295.00 303.00 3081.00 1005.00 355.00 1001.00 295.00 303.00 3501.33 1170.00 503.00 1140.00 433.00 464.00 3505.67 1187.00 503.00 1140.00 433.00 464.00 3575.00 1218.00 529.00 1161.00 455.00 490.00 3579.33 1218.00 529.00 1161.00 459.00 494.00 4017.00 1391.00 680.00 1304.00 602.00 641.00 4021.33 1413.00 685.00 1309.00 602.00 641.00 4034.33 1417.00 689.00 1313.00 607.00 646.00 4038.67 1417.00 689.00 1313.00 607.00 650.00 4307.33 1525.00 784.00 1400.00 698.00 741.00 4311.67 1547.00 784.00 1400.00 698.00 741.00 4502.33 1625.00 849.00 1465.00 758.00 806.00 4506.67 1625.00 1031.00 1647.00 940.00 988.00 4740.67 1720.00 1122.00 1729.00 1027.00 1075.00 4745.00 1746.00 1122.00 1733.00 1031.00 1079.00 5018.00 1855.00 1231.00 1833.00 1131.00 1179.00 5022.33 1859.00 1257.00 1859.00 1157.00 1205.00 5143.67 1907.00 1304.00 1902.00 1200.00 1252.00 5148.00 1907.00 1304.00 1907.00 1205.00 1257.00 5265.00 1963.00 1352.00 1950.00 1248.00 1300.00 5269.33 1989.00 1352.00 1950.00 1248.00 1300.00 5533.67 2110.00 1456.00 2050.00 1348.00 1404.00 5538.00 2110.00 1486.00 2076.00 1378.00 1430.00 5555.33 2119.00 1495.00 2084.00 1382.00 1439.00 5620.33 2149.00 1521.00 2106.00 1408.00 1465.00 5624.67 2180.00 1521.00 2110.00 1408.00 1465.00 5824.00 2271.00 1599.00 2184.00 1482.00 1543.00 5828.33 2275.00 1629.00 2214.00 1512.00 1573.00 5837.00 2275.00 1634.00 2219.00 1517.00 1577.00 6257.33 2470.00 1803.00 2379.00 1677.00 1742.00 6261.67 2474.00 1837.00 2409.00 1712.00 1772.00 6344.00 2544.00 1868.00 2444.00 1742.00 1807.00 6660.33 2691.00 1998.00 2565.00 1863.00 1933.00 6664.67 2691.00 1998.00 2570.00 1868.00 1933.00 6781.67 2747.00 2050.00 2617.00 1915.00 1985.00 6786.00 2747.00 2089.00 2652.00 1950.00 2019.00 6855.33 2778.00 2119.00 2682.00 1980.00 2050.00 6859.67 2817.00 2123.00 2687.00 1985.00 2054.00 7137.00 2947.00 2249.00 2808.00 2106.00 2175.00 7141.33 2947.00 2284.00 2843.00 2141.00 2214.00 7856.33 3285.00 2613.00 3159.00 2457.00 2535.00 7860.67 3285.00 2656.00 3198.00 2496.00 2578.00 7990.67 3345.00 2717.00 3259.00 2557.00 2635.00 7995.00 3350.00 2717.00 3259.00 2557.00 2639.00 8372.00 3527.00 2895.00 3428.00 2726.00 2808.00 8376.33 3527.00 2938.00 3471.00 2769.00 2851.00 9182.33 3909.00 3315.00 3835.00 3133.00 3224.00 9186.67 3909.00 3319.00 3835.00 3133.00 3224.00 10790.00 4663.00 4073.00 4559.00 3857.00 3965.00 10794.33 4667.00 4073.00 4559.00 3857.00 3965.00 11492.00 4992.00 4403.00 4875.00 4173.00 4286.00 11496.33 4996.00 4403.00 4875.00 4173.00 4290.00 11856.00 5165.00 4572.00 5035.00 4333.00 4455.00 11860.33 5165.00 4576.00 5040.00 4338.00 4455.00 12558.00 5495.00 4901.00 5352.00 4650.00 4775.00 12562.33 5495.00 4905.00 5356.00 4654.00 4780.00 12623.00 5525.00 4931.00 5382.00 4680.00 4806.00 12627.33 5525.00 4936.00 5386.00 4684.00 4810.00 13476.67 5928.00 5334.00 5768.00 5066.00 5200.00 13481.00 5928.00 5334.00 5768.00 5066.00 5200.00 14997.67 6795.00 6049.00 6452.00 5750.00 5898.00 Coefficients to work out the weekly amounts to withhold including the SFSS component Your employee's total withholding, including the SFSS component, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). • y is the weekly withholding amount expressed in dollars • x is the number of whole dollars in the weekly earnings plus 99 cents • a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a Financial Supplement Debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the SFSS component and one that does not - for example, name one 'scale 2' and the other 'scale 22'. The SFSS component does not apply if the employee has not provided a tax file number (TFN). Where tax-free threshold not claimed in Tax file number declaration - Scale 1 NO FS Debt Weekly earnings (x) less than $ a b 45 0.1900 0.1900 361 0.2321 1.8961 932 0.3477 43.6900 1,188 0.3450 41.1734 3,111 0.3900 94.6542 3,111 & over 0.4900 405.8080 WITH FS Debt Weekly earnings (x) less than $ a b 45 0.1900 0.1900 361 0.2321 1.8961 690 0.3477 43.6900 928 0.3677 43.6900 932 0.3777 43.6900 1,188 0.3750 41.1734 1,464 0.4200 94.6542 3,111 0.4300 94.6542 3,111 & over 0.5300 405.8080 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 NO FS Debt Weekly earnings (x) less than $ a b 355 - - 395 0.1900 67.4635 493 0.2900 106.9673 711 0.2100 67.4642 1,282 0.3477 165.4431 1,538 0.3450 161.9815 3,461 0.3900 231.2123 3,461 & over 0.4900 577.3662 WITH FS Debt Weekly earnings (x) less than $ a b 355 - - 395 0.1900 67.4635 493 0.2900 106.9673 711 0.2100 67.4642 1,040 0.3477 165.4431 1,278 0.3677 165.4431 1,282 0.3777 165.4431 1,538 0.3750 161.9815 1,814 0.4200 231.2123 3,461 0.4300 231.2123 3,461 & over 0.5300 577.3662 Foreign residents - Scale 3 NO FS Debt Weekly earnings (x) less than $ a b 1,538 0.3250 0.3250 3,461 0.3700 69.2308 3,461 & over 0.4700 415.3846 WITH FS Debt Weekly earnings (x) less than $ a b 1,040 0.3250 0.3250 1,278 0.3450 0.3250 1,538 0.3550 0.3250 1,814 0.4000 69.2308 3,461 0.4100 69.2308 3,461 & over 0.5100 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 NO FS Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1,282 0.3277 165.4423 1,538 0.3250 161.9808 3,461 0.3700 231.2115 3,461 & over 0.4700 577.3654 WITH FS Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1,040 0.3277 165.4423 1,278 0.3477 165.4423 1,282 0.3577 165.4423 1,538 0.3550 161.9808 1,814 0.4000 231.2115 3,461 0.4100 231.2115 3,461 & over 0.5100 577.3654 Where employee claimed HALF exemption from Medicare levy in Medicare levy variation declaration - Scale 6 NO FS Debt Weekly earnings (x) less than $ a b 355 - - 660 0.1900 67.4635 711 0.2400 100.5087 826 0.3777 198.4875 1,282 0.3377 165.4429 1,538 0.3350 161.9813 3,461 0.3800 231.2121 3,461 & over 0.4800 577.3660 WITH FS Debt Weekly earnings (x) less than $ a b 355 - - 660 0.1900 67.4635 711 0.2400 100.5087 826 0.3777 198.4875 1,040 0.3377 165.4429 1,278 0.3577 165.4429 1,282 0.3677 165.4429 1,538 0.3650 161.9813 1,814 0.4100 231.2121 3,461 0.4200 231.2121 3,461 & over 0.5200 577.3660 Withholding amounts including the SFSS component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and SFSS tax tables. The differences result from the rounding of components. Sample data With tax-free threshold Amounts to be withheld Weekly earnings $ Weekly SFSS component $ Fortnightly earnings $ Fortnightly SFSS component $ Monthly earnings $ Monthly SFSS component $ 1040 21.00 2080 42.00 4506.67 91.00 1041 21.00 2082 42.00 4511.00 91.00 1119 22.00 2238 44.00 4849.00 95.00 1120 22.00 2240 44.00 4853.33 95.00 1198 24.00 2396 48.00 5191.33 104.00 1199 24.00 2398 48.00 5195.67 104.00 1277 26.00 2554 52.00 5533.67 113.00 1278 38.00 2556 76.00 5538.00 165.00 1279 38.00 2558 76.00 5542.33 165.00 1412 42.00 2824 84.00 6118.67 182.00 1413 42.00 2826 84.00 6123.00 182.00 1545 46.00 3090 92.00 6695.00 199.00 1546 46.00 3092 92.00 6699.33 199.00 1679 50.00 3358 100.00 7275.67 217.00 1680 50.00 3360 100.00 7280.00 217.00 1681 50.00 3362 100.00 7284.33 217.00 1813 54.00 3626 108.00 7856.33 234.00 1814 73.00 3628 146.00 7860.67 316.00 1815 73.00 3630 146.00 7865.00 316.00 1934 77.00 3868 154.00 8380.67 334.00 1935 77.00 3870 154.00 8385.00 334.00 Weekly withholding amounts including SFSS component Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 44 8.00 - 14.00 - - 45 9.00 - 15.00 - - 116 25.00 - 38.00 - - 117 25.00 - 38.00 - - 249 56.00 - 81.00 - - 250 56.00 - 81.00 - - 354 80.00 - 115.00 - - 355 81.00 - 115.00 - - 360 82.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 394 94.00 8.00 128.00 8.00 8.00 395 94.00 8.00 128.00 8.00 8.00 492 128.00 36.00 160.00 26.00 26.00 493 128.00 36.00 160.00 26.00 26.00 659 186.00 71.00 214.00 58.00 58.00 660 186.00 71.00 214.00 58.00 58.00 689 196.00 77.00 224.00 64.00 65.00 690 210.00 78.00 224.00 64.00 65.00 710 218.00 82.00 231.00 68.00 70.00 711 218.00 82.00 231.00 68.00 70.00 825 260.00 122.00 268.00 105.00 113.00 826 260.00 122.00 268.00 106.00 114.00 927 298.00 157.00 301.00 139.00 148.00 928 307.00 158.00 302.00 139.00 148.00 931 308.00 159.00 303.00 140.00 149.00 932 309.00 159.00 303.00 140.00 150.00 1039 349.00 196.00 338.00 175.00 186.00 1040 349.00 217.00 359.00 197.00 207.00 1187 404.00 271.00 410.00 248.00 260.00 1188 405.00 272.00 410.00 248.00 260.00 1277 442.00 304.00 441.00 279.00 292.00 1278 443.00 318.00 454.00 292.00 305.00 1281 444.00 319.00 455.00 293.00 306.00 1282 444.00 319.00 455.00 293.00 306.00 1463 520.00 387.00 519.00 358.00 372.00 1464 535.00 387.00 520.00 358.00 373.00 1537 567.00 415.00 546.00 384.00 399.00 1538 567.00 415.00 546.00 384.00 400.00 1813 685.00 531.00 656.00 494.00 513.00 1814 686.00 549.00 675.00 513.00 531.00 1844 699.00 562.00 687.00 525.00 544.00 1845 699.00 563.00 688.00 526.00 544.00 2119 817.00 680.00 800.00 638.00 659.00 2120 817.00 681.00 800.00 638.00 660.00 2490 976.00 840.00 952.00 790.00 815.00 2491 977.00 840.00 952.00 791.00 815.00 2652 1046.00 910.00 1018.00 857.00 883.00 2653 1047.00 910.00 1019.00 857.00 883.00 2736 1082.00 946.00 1053.00 891.00 918.00 2737 1083.00 946.00 1053.00 891.00 919.00 2898 1152.00 1015.00 1119.00 957.00 986.00 2899 1152.00 1016.00 1120.00 958.00 987.00 2913 1158.00 1022.00 1126.00 964.00 993.00 2914 1159.00 1022.00 1126.00 964.00 993.00 3110 1243.00 1107.00 1206.00 1044.00 1075.00 3111 1244.00 1107.00 1207.00 1045.00 1076.00 3460 1429.00 1257.00 1350.00 1188.00 1222.00 3461 1429.00 1257.00 1350.00 1188.00 1223.00 Fortnightly withholding amounts including SFSS component Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 88 16.00 - 28.00 - - 90 18.00 - 30.00 - - 232 50.00 - 76.00 - - 234 50.00 - 76.00 - - 498 112.00 - 162.00 - - 500 112.00 - 162.00 - - 708 160.00 - 230.00 - - 710 162.00 - 230.00 - - 720 164.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 788 188.00 16.00 256.00 16.00 16.00 790 188.00 16.00 256.00 16.00 16.00 984 256.00 72.00 320.00 52.00 52.00 986 256.00 72.00 320.00 52.00 52.00 1318 372.00 142.00 428.00 116.00 116.00 1320 372.00 142.00 428.00 116.00 116.00 1378 392.00 154.00 448.00 128.00 130.00 1380 420.00 156.00 448.00 128.00 130.00 1420 436.00 164.00 462.00 136.00 140.00 1422 436.00 164.00 462.00 136.00 140.00 1650 520.00 244.00 536.00 210.00 226.00 1652 520.00 244.00 536.00 212.00 228.00 1854 596.00 314.00 602.00 278.00 296.00 1856 614.00 316.00 604.00 278.00 296.00 1862 616.00 318.00 606.00 280.00 298.00 1864 618.00 318.00 606.00 280.00 300.00 2078 698.00 392.00 676.00 350.00 372.00 2080 698.00 434.00 718.00 394.00 414.00 2374 808.00 542.00 820.00 496.00 520.00 2376 810.00 544.00 820.00 496.00 520.00 2554 884.00 608.00 882.00 558.00 584.00 2556 886.00 636.00 908.00 584.00 610.00 2562 888.00 638.00 910.00 586.00 612.00 2564 888.00 638.00 910.00 586.00 612.00 2926 1040.00 774.00 1038.00 716.00 744.00 2928 1070.00 774.00 1040.00 716.00 746.00 3074 1134.00 830.00 1092.00 768.00 798.00 3076 1134.00 830.00 1092.00 768.00 800.00 3626 1370.00 1062.00 1312.00 988.00 1026.00 3628 1372.00 1098.00 1350.00 1026.00 1062.00 3688 1398.00 1124.00 1374.00 1050.00 1088.00 3690 1398.00 1126.00 1376.00 1052.00 1088.00 4238 1634.00 1360.00 1600.00 1276.00 1318.00 4240 1634.00 1362.00 1600.00 1276.00 1320.00 4980 1952.00 1680.00 1904.00 1580.00 1630.00 4982 1954.00 1680.00 1904.00 1582.00 1630.00 5304 2092.00 1820.00 2036.00 1714.00 1766.00 5306 2094.00 1820.00 2038.00 1714.00 1766.00 5472 2164.00 1892.00 2106.00 1782.00 1836.00 5474 2166.00 1892.00 2106.00 1782.00 1838.00 5796 2304.00 2030.00 2238.00 1914.00 1972.00 5798 2304.00 2032.00 2240.00 1916.00 1974.00 5826 2316.00 2044.00 2252.00 1928.00 1986.00 5828 2318.00 2044.00 2252.00 1928.00 1986.00 6220 2486.00 2214.00 2412.00 2088.00 2150.00 6222 2488.00 2214.00 2414.00 2090.00 2152.00 6920 2858.00 2514.00 2700.00 2376.00 2444.00 6922 2858.00 2514.00 2700.00 2376.00 2446.00 Monthly withholding amounts including SFSS component Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 190.67 35.00 - 61.00 - - 195.00 39.00 - 65.00 - - 502.67 108.00 - 165.00 - - 507.00 108.00 - 165.00 - - 1079.00 243.00 - 351.00 - - 1083.33 243.00 - 351.00 - - 1534.00 347.00 - 498.00 - - 1538.33 351.00 - 498.00 - - 1560.00 355.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1707.33 407.00 35.00 555.00 35.00 35.00 1711.67 407.00 35.00 555.00 35.00 35.00 2132.00 555.00 156.00 693.00 113.00 113.00 2136.33 555.00 156.00 693.00 113.00 113.00 2855.67 806.00 308.00 927.00 251.00 251.00 2860.00 806.00 308.00 927.00 251.00 251.00 2985.67 849.00 334.00 971.00 277.00 282.00 2990.00 910.00 338.00 971.00 277.00 282.00 3076.67 945.00 355.00 1001.00 295.00 303.00 3081.00 945.00 355.00 1001.00 295.00 303.00 3575.00 1127.00 529.00 1161.00 455.00 490.00 3579.33 1127.00 529.00 1161.00 459.00 494.00 4017.00 1291.00 680.00 1304.00 602.00 641.00 4021.33 1330.00 685.00 1309.00 602.00 641.00 4034.33 1335.00 689.00 1313.00 607.00 646.00 4038.67 1339.00 689.00 1313.00 607.00 650.00 4502.33 1512.00 849.00 1465.00 758.00 806.00 4506.67 1512.00 940.00 1556.00 854.00 897.00 5143.67 1751.00 1174.00 1777.00 1075.00 1127.00 5148.00 1755.00 1179.00 1777.00 1075.00 1127.00 5533.67 1915.00 1317.00 1911.00 1209.00 1265.00 5538.00 1920.00 1378.00 1967.00 1265.00 1322.00 5551.00 1924.00 1382.00 1972.00 1270.00 1326.00 5555.33 1924.00 1382.00 1972.00 1270.00 1326.00 6339.67 2253.00 1677.00 2249.00 1551.00 1612.00 6344.00 2318.00 1677.00 2253.00 1551.00 1616.00 6660.33 2457.00 1798.00 2366.00 1664.00 1729.00 6664.67 2457.00 1798.00 2366.00 1664.00 1733.00 7856.33 2968.00 2301.00 2843.00 2141.00 2223.00 7860.67 2973.00 2379.00 2925.00 2223.00 2301.00 7990.67 3029.00 2435.00 2977.00 2275.00 2357.00 7995.00 3029.00 2440.00 2981.00 2279.00 2357.00 9182.33 3540.00 2947.00 3467.00 2765.00 2856.00 9186.67 3540.00 2951.00 3467.00 2765.00 2860.00 10790.00 4229.00 3640.00 4125.00 3423.00 3532.00 10794.33 4234.00 3640.00 4125.00 3428.00 3532.00 11492.00 4533.00 3943.00 4411.00 3714.00 3826.00 11496.33 4537.00 3943.00 4416.00 3714.00 3826.00 11856.00 4689.00 4099.00 4563.00 3861.00 3978.00 11860.33 4693.00 4099.00 4563.00 3861.00 3982.00 12558.00 4992.00 4398.00 4849.00 4147.00 4273.00 12562.33 4992.00 4403.00 4853.00 4151.00 4277.00 12623.00 5018.00 4429.00 4879.00 4177.00 4303.00 12627.33 5022.00 4429.00 4879.00 4177.00 4303.00 13476.67 5386.00 4797.00 5226.00 4524.00 4658.00 13481.00 5391.00 4797.00 5230.00 4528.00 4663.00 14993.33 6192.00 5447.00 5850.00 5148.00 5295.00 14997.67 6192.00 5447.00 5850.00 5148.00 5300.00 Coefficients to work out the weekly amounts to withhold including HELP/TSL and SFSS components Your employee's total withholding, including the HELP/TSL and SFSS components, can be calculated using the formula and coefficients stated below. Using a formula The formulas comprise linear equations of the form y = ax - b, where: y is the weekly withholding amount expressed in dollars x is the number of whole dollars in the weekly earnings plus 99 cents a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts). If two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/TSL debt and a Financial Supplement debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/TSL and SFSS components and one that does not - for example, name one 'scale 2' and the other 'scale 22'. The HELP/TSL and SFSS components do not apply if the employee has not provided a tax file number (TFN). Where tax-free threshold not claimed in Tax file number declaration - Scale 1 NO HELP/TSL and FS Debt Weekly earnings (x) less than $ a b 45 0.1900 0.1900 361 0.2321 1.8961 932 0.3477 43.6900 1,188 0.3450 41.1734 3,111 0.3900 94.6542 3,111 & over 0.4900 405.8080 WITH HELP/TSL and FS Debt Weekly earnings (x) less than $ a b 45 0.1900 0.1900 361 0.2321 1.8961 690 0.3477 43.6900 809 0.4077 43.6900 928 0.4127 43.6900 932 0.4277 43.6900 995 0.4250 41.1734 1,095 0.4300 41.1734 1,188 0.4350 41.1734 1,216 0.4800 94.6542 1,298 0.4850 94.6542 1,464 0.4900 94.6542 1,583 0.5050 94.6542 3,111 0.5100 94.6542 3,111 & over 0.6100 405.8080 Where employee has claimed the tax-free threshold in Tax file number declaration - Scale 2 NO HELP/TSL and FS Debt Weekly earnings (x) less than $ a b 355 - - 395 0.1900 67.4635 493 0.2900 106.9673 711 0.2100 67.4642 1,282 0.3477 165.4431 1,538 0.3450 161.9815 3,461 0.3900 231.2123 3,461 & over 0.4900 577.3662 NO HELP/TSL and FS Debt Weekly earnings (x) less than $ a b 355 - - 395 0.1900 67.4635 493 0.2900 106.9673 711 0.2100 67.4642 1,040 0.3477 165.4431 1,159 0.4077 165.4431 1,278 0.4127 165.4431 1,282 0.4277 165.4431 1,345 0.4250 161.9815 1,445 0.4300 161.9815 1,538 0.4350 161.9815 1,566 0.4800 231.2123 1,648 0.4850 231.2123 1,814 0.4900 231.2123 1,933 0.5050 231.2123 3,461 0.5100 231.2123 3,461 & over 0.6100 577.3662 Foreign residents - Scale 3 NO HELP/TSL and FS Debt Weekly earnings (x) less than $ a b 1,538 0.3250 0.3250 3,461 0.3700 69.2308 3,461 & over 0.4700 415.3846 WITH HELP/TSL and FS Debt Weekly earnings (x) less than $ a b 1,040 0.3250 0.3250 1,159 0.3850 0.3250 1,278 0.3900 0.3250 1,345 0.4050 0.3250 1,445 0.4100 0.3250 1,538 0.4150 0.3250 1,566 0.4600 69.2308 1,648 0.4650 69.2308 1,814 0.4700 69.2308 1,933 0.4850 69.2308 3,461 0.4900 69.2308 3,461 & over 0.5900 415.3846 Where employee claimed FULL exemption from Medicare levy in Medicare levy variation declaration - Scale 5 NO HELP/TSL and FS Debt 355 - - 711 0.1900 67.4635 1,282 0.3277 165.4423 1,538 0.3250 161.9808 3,461 0.3700 231.2115 3,461 & over 0.4700 577.3654 WITH HELP/TSL and FS Debt Weekly earnings (x) less than $ a b 355 - - 711 0.1900 67.4635 1,040 0.3277 165.4423 1,159 0.3877 165.4423 1,278 0.3927 165.4423 1,282 0.4077 165.4423 1,345 0.4050 161.9808 1,445 0.4100 161.9808 1,538 0.4150 161.9808 1,566 0.4600 231.2115 1,648 0.4650 231.2115 1,814 0.4700 231.2115 1,933 0.4850 231.2115 3,461 0.4900 231.2115 3,461 & over 0.5900 577.3654 Withholding amounts including the HELP/TSL and SFSS components worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG, HELP/TSL and SFSS tax tables. The differences result from the rounding of components. Sample data Weekly withholding amounts including HELP/TSL and SFSS components Amounts to be withheld Weekly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 44 8.00 - 14.00 - - 45 9.00 - 15.00 - - 116 25.00 - 38.00 - - 117 25.00 - 38.00 - - 249 56.00 - 81.00 - - 250 56.00 - 81.00 - - 354 80.00 - 115.00 - - 355 81.00 - 115.00 - - 360 82.00 1.00 117.00 1.00 1.00 361 82.00 1.00 117.00 1.00 1.00 394 94.00 8.00 128.00 8.00 8.00 395 94.00 8.00 128.00 8.00 8.00 492 128.00 36.00 160.00 26.00 26.00 493 128.00 36.00 160.00 26.00 26.00 659 186.00 71.00 214.00 58.00 58.00 660 186.00 71.00 214.00 58.00 58.00 689 196.00 77.00 224.00 64.00 65.00 690 238.00 78.00 224.00 64.00 65.00 710 246.00 82.00 231.00 68.00 70.00 711 247.00 82.00 231.00 68.00 70.00 808 286.00 116.00 263.00 100.00 107.00 809 291.00 116.00 263.00 100.00 107.00 825 297.00 122.00 268.00 105.00 113.00 826 298.00 122.00 268.00 106.00 114.00 927 339.00 157.00 301.00 139.00 148.00 928 354.00 158.00 302.00 139.00 148.00 931 355.00 159.00 303.00 140.00 149.00 932 355.00 159.00 303.00 140.00 150.00 994 382.00 181.00 323.00 161.00 171.00 995 387.00 181.00 323.00 161.00 171.00 1039 406.00 196.00 338.00 175.00 186.00 1040 406.00 259.00 400.00 238.00 249.00 1094 430.00 281.00 421.00 259.00 270.00 1095 436.00 281.00 422.00 259.00 270.00 1158 463.00 307.00 446.00 284.00 295.00 1159 463.00 313.00 452.00 290.00 302.00 1187 476.00 325.00 463.00 301.00 313.00 1188 476.00 325.00 463.00 301.00 313.00 1215 489.00 336.00 474.00 312.00 324.00 1216 496.00 337.00 474.00 312.00 325.00 1277 525.00 362.00 498.00 336.00 349.00 1278 526.00 382.00 518.00 356.00 369.00 1282 528.00 383.00 519.00 358.00 370.00 1297 535.00 390.00 525.00 364.00 377.00 1298 542.00 390.00 526.00 364.00 377.00 1344 564.00 410.00 544.00 383.00 396.00 1345 565.00 417.00 552.00 390.00 403.00 1347 566.00 418.00 552.00 391.00 404.00 1444 613.00 459.00 592.00 430.00 445.00 1445 614.00 467.00 600.00 438.00 453.00 1464 645.00 475.00 608.00 446.00 461.00 1537 682.00 507.00 638.00 476.00 492.00 1538 683.00 508.00 639.00 477.00 492.00 1565 696.00 520.00 651.00 489.00 505.00 1566 697.00 529.00 659.00 497.00 513.00 1582 705.00 537.00 667.00 505.00 521.00 1583 713.00 537.00 667.00 505.00 521.00 1647 746.00 568.00 697.00 535.00 552.00 1648 746.00 577.00 706.00 544.00 560.00 1813 830.00 658.00 783.00 621.00 640.00 1814 831.00 685.00 811.00 649.00 667.00 1844 846.00 701.00 826.00 664.00 682.00 1845 847.00 701.00 826.00 664.00 683.00 1932 891.00 745.00 868.00 706.00 726.00 1933 892.00 755.00 878.00 716.00 736.00 2119 987.00 850.00 970.00 808.00 829.00 2120 987.00 850.00 970.00 808.00 829.00 2490 1176.00 1039.00 1151.00 989.00 1014.00 2491 1176.00 1040.00 1152.00 990.00 1015.00 2652 1258.00 1122.00 1231.00 1069.00 1095.00 2653 1259.00 1122.00 1231.00 1069.00 1096.00 2736 1301.00 1165.00 1272.00 1110.00 1137.00 2737 1302.00 1165.00 1272.00 1110.00 1138.00 2898 1384.00 1247.00 1351.00 1189.00 1218.00 2899 1384.00 1248.00 1352.00 1190.00 1219.00 2913 1391.00 1255.00 1359.00 1197.00 1226.00 2914 1392.00 1255.00 1359.00 1197.00 1226.00 3110 1492.00 1355.00 1455.00 1293.00 1324.00 3111 1493.00 1356.00 1456.00 1294.00 1325.00 3461 1706.00 1534.00 1627.00 1465.00 1500.00 Fortnightly withholding amounts including HELP/TSL and SFSS components Amounts to be withheld Fortnightly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 88 16.00 - 28.00 - - 90 18.00 - 30.00 - - 232 50.00 - 76.00 - - 234 50.00 - 76.00 - - 498 112.00 - 162.00 - - 500 112.00 - 162.00 - - 708 160.00 - 230.00 - - 710 162.00 - 230.00 - - 720 164.00 2.00 234.00 2.00 2.00 722 164.00 2.00 234.00 2.00 2.00 788 188.00 16.00 256.00 16.00 16.00 790 188.00 16.00 256.00 16.00 16.00 984 256.00 72.00 320.00 52.00 52.00 986 256.00 72.00 320.00 52.00 52.00 1318 372.00 142.00 428.00 116.00 116.00 1320 372.00 142.00 428.00 116.00 116.00 1378 392.00 154.00 448.00 128.00 130.00 1380 476.00 156.00 448.00 128.00 130.00 1420 492.00 164.00 462.00 136.00 140.00 1422 494.00 164.00 462.00 136.00 140.00 1616 572.00 232.00 526.00 200.00 214.00 1618 582.00 232.00 526.00 200.00 214.00 1650 594.00 244.00 536.00 210.00 226.00 1652 596.00 244.00 536.00 212.00 228.00 1854 678.00 314.00 602.00 278.00 296.00 1856 708.00 316.00 604.00 278.00 296.00 1862 710.00 318.00 606.00 280.00 298.00 1864 710.00 318.00 606.00 280.00 300.00 1988 764.00 362.00 646.00 322.00 342.00 1990 774.00 362.00 646.00 322.00 342.00 2078 812.00 392.00 676.00 350.00 372.00 2080 812.00 518.00 800.00 476.00 498.00 2188 860.00 562.00 842.00 518.00 540.00 2190 872.00 562.00 844.00 518.00 540.00 2316 926.00 614.00 892.00 568.00 590.00 2318 926.00 626.00 904.00 580.00 604.00 2374 952.00 650.00 926.00 602.00 626.00 2376 952.00 650.00 926.00 602.00 626.00 2430 978.00 672.00 948.00 624.00 648.00 2432 992.00 674.00 948.00 624.00 650.00 2554 1050.00 724.00 996.00 672.00 698.00 2556 1052.00 764.00 1036.00 712.00 738.00 2564 1056.00 766.00 1038.00 716.00 740.00 2594 1070.00 780.00 1050.00 728.00 754.00 2596 1084.00 780.00 1052.00 728.00 754.00 2688 1128.00 820.00 1088.00 766.00 792.00 2690 1130.00 834.00 1104.00 780.00 806.00 2694 1132.00 836.00 1104.00 782.00 808.00 2888 1226.00 918.00 1184.00 860.00 890.00 2890 1228.00 934.00 1200.00 876.00 906.00 2928 1290.00 950.00 1216.00 892.00 922.00 3074 1364.00 1014.00 1276.00 952.00 984.00 3076 1366.00 1016.00 1278.00 954.00 984.00 3130 1392.00 1040.00 1302.00 978.00 1010.00 3132 1394.00 1058.00 1318.00 994.00 1026.00 3164 1410.00 1074.00 1334.00 1010.00 1042.00 3166 1426.00 1074.00 1334.00 1010.00 1042.00 3294 1492.00 1136.00 1394.00 1070.00 1104.00 3296 1492.00 1154.00 1412.00 1088.00 1120.00 3626 1660.00 1316.00 1566.00 1242.00 1280.00 3628 1662.00 1370.00 1622.00 1298.00 1334.00 3688 1692.00 1402.00 1652.00 1328.00 1364.00 3690 1694.00 1402.00 1652.00 1328.00 1366.00 3864 1782.00 1490.00 1736.00 1412.00 1452.00 3866 1784.00 1510.00 1756.00 1432.00 1472.00 4238 1974.00 1700.00 1940.00 1616.00 1658.00 4240 1974.00 1700.00 1940.00 1616.00 1658.00 4980 2352.00 2078.00 2302.00 1978.00 2028.00 4982 2352.00 2080.00 2304.00 1980.00 2030.00 5304 2516.00 2244.00 2462.00 2138.00 2190.00 5306 2518.00 2244.00 2462.00 2138.00 2192.00 5472 2602.00 2330.00 2544.00 2220.00 2274.00 5474 2604.00 2330.00 2544.00 2220.00 2276.00 5796 2768.00 2494.00 2702.00 2378.00 2436.00 5798 2768.00 2496.00 2704.00 2380.00 2438.00 5826 2782.00 2510.00 2718.00 2394.00 2452.00 5828 2784.00 2510.00 2718.00 2394.00 2452.00 6220 2984.00 2710.00 2910.00 2586.00 2648.00 6222 2986.00 2712.00 2912.00 2588.00 2650.00 6922 3412.00 3068.00 3254.00 2930.00 3000.00 Monthly withholding amounts including HELP/TSL and SFSS components Amounts to be withheld Monthly earnings $ Scale 1 No tax-free threshold $ Scale 2 With tax-free threshold $ Scale 3 Foreign resident $ Scale 5 Full Medicare exemption $ Scale 6 Half Medicare exemption $ 190.67 35.00 - 61.00 - - 195.00 39.00 - 65.00 - - 502.67 108.00 - 165.00 - - 507.00 108.00 - 165.00 - - 1079.00 243.00 - 351.00 - - 1083.33 243.00 - 351.00 - - 1534.00 347.00 - 498.00 - - 1538.33 351.00 - 498.00 - - 1560.00 355.00 4.00 507.00 4.00 4.00 1564.33 355.00 4.00 507.00 4.00 4.00 1707.33 407.00 35.00 555.00 35.00 35.00 1711.67 407.00 35.00 555.00 35.00 35.00 2132.00 555.00 156.00 693.00 113.00 113.00 2136.33 555.00 156.00 693.00 113.00 113.00 2855.67 806.00 308.00 927.00 251.00 251.00 2860.00 806.00 308.00 927.00 251.00 251.00 2985.67 849.00 334.00 971.00 277.00 282.00 2990.00 1031.00 338.00 971.00 277.00 282.00 3076.67 1066.00 355.00 1001.00 295.00 303.00 3081.00 1070.00 355.00 1001.00 295.00 303.00 3501.33 1239.00 503.00 1140.00 433.00 464.00 3505.67 1261.00 503.00 1140.00 433.00 464.00 3575.00 1287.00 529.00 1161.00 455.00 490.00 3579.33 1291.00 529.00 1161.00 459.00 494.00 4017.00 1469.00 680.00 1304.00 602.00 641.00 4021.33 1534.00 685.00 1309.00 602.00 641.00 4034.33 1538.00 689.00 1313.00 607.00 646.00 4038.67 1538.00 689.00 1313.00 607.00 650.00 4307.33 1655.00 784.00 1400.00 698.00 741.00 4311.67 1677.00 784.00 1400.00 698.00 741.00 4502.33 1759.00 849.00 1465.00 758.00 806.00 4506.67 1759.00 1122.00 1733.00 1031.00 1079.00 4740.67 1863.00 1218.00 1824.00 1122.00 1170.00 4745.00 1889.00 1218.00 1829.00 1122.00 1170.00 5018.00 2006.00 1330.00 1933.00 1231.00 1278.00 5022.33 2006.00 1356.00 1959.00 1257.00 1309.00 5143.67 2063.00 1408.00 2006.00 1304.00 1356.00 5148.00 2063.00 1408.00 2006.00 1304.00 1356.00 5265.00 2119.00 1456.00 2054.00 1352.00 1404.00 5269.33 2149.00 1460.00 2054.00 1352.00 1408.00 5533.67 2275.00 1569.00 2158.00 1456.00 1512.00 5538.00 2279.00 1655.00 2245.00 1543.00 1599.00 5555.33 2288.00 1660.00 2249.00 1551.00 1603.00 5620.33 2318.00 1690.00 2275.00 1577.00 1634.00 5624.67 2349.00 1690.00 2279.00 1577.00 1634.00 5824.00 2444.00 1777.00 2357.00 1660.00 1716.00 5828.33 2448.00 1807.00 2392.00 1690.00 1746.00 5837.00 2453.00 1811.00 2392.00 1694.00 1751.00 6257.33 2656.00 1989.00 2565.00 1863.00 1928.00 6261.67 2661.00 2024.00 2600.00 1898.00 1963.00 6344.00 2795.00 2058.00 2635.00 1933.00 1998.00 6660.33 2955.00 2197.00 2765.00 2063.00 2132.00 6664.67 2960.00 2201.00 2769.00 2067.00 2132.00 6781.67 3016.00 2253.00 2821.00 2119.00 2188.00 6786.00 3020.00 2292.00 2856.00 2154.00 2223.00 6855.33 3055.00 2327.00 2890.00 2188.00 2258.00 6859.67 3090.00 2327.00 2890.00 2188.00 2258.00 7137.00 3233.00 2461.00 3020.00 2318.00 2392.00 7141.33 3233.00 2500.00 3059.00 2357.00 2427.00 7856.33 3597.00 2851.00 3393.00 2691.00 2773.00 7860.67 3601.00 2968.00 3514.00 2812.00 2890.00 7990.67 3666.00 3038.00 3579.00 2877.00 2955.00 7995.00 3670.00 3038.00 3579.00 2877.00 2960.00 8372.00 3861.00 3228.00 3761.00 3059.00 3146.00 8376.33 3865.00 3272.00 3805.00 3103.00 3189.00 9182.33 4277.00 3683.00 4203.00 3501.00 3592.00 9186.67 4277.00 3683.00 4203.00 3501.00 3592.00 10790.00 5096.00 4502.00 4988.00 4286.00 4394.00 10794.33 5096.00 4507.00 4992.00 4290.00 4398.00 11492.00 5451.00 4862.00 5334.00 4632.00 4745.00 11496.33 5456.00 4862.00 5334.00 4632.00 4749.00 11856.00 5638.00 5048.00 5512.00 4810.00 4927.00 11860.33 5642.00 5048.00 5512.00 4810.00 4931.00 12558.00 5997.00 5404.00 5854.00 5152.00 5278.00 12562.33 5997.00 5408.00 5859.00 5157.00 5282.00 12623.00 6028.00 5438.00 5889.00 5187.00 5313.00 12627.33 6032.00 5438.00 5889.00 5187.00 5313.00 13476.67 6465.00 5872.00 6305.00 5603.00 5737.00 13481.00 6470.00 5876.00 6309.00 5607.00 5742.00 14997.67 7393.00 6647.00 7050.00 6348.00 6500.00 Use for payments to low income aged persons and pensioners For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA. Use the Withholding look-up tool to quickly work out the amount to withhold . Using this table You should use this table if you make payments to: • seniors and pensioners who, at the end of the relevant financial year, are 65 years of age or older (for example, to be eligible for the year ending 30 June 2016, an employee must be born on or before 30 June 1951). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. • seniors and pensioners who, at the end of the relevant financial year, are 65 years of age or older (for example, to be eligible for the year ending 30 June 2016, an employee must be born on or before 30 June 1951). • veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age. This table applies to weekly payments including: • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. • salary, wages, allowances and leave loading paid to employees • director's fees • payments to labour hire workers • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner) • a non-super income stream • a super income stream. This tax table can only apply if the employee has provided you with either: • a Withholding declaration (NAT 3093) answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners (NAT 5072) answering yes to questions 4, 5 and 6. • a Withholding declaration (NAT 3093) answering yes to questions 4, 5 and 8 • a Withholding declaration - short version for seniors and pensioners (NAT 5072) answering yes to questions 4, 5 and 6. Get it done You can download a printable version of Tax table for seniors and pensioners (NAT 4466, 732KB) in Portable Document Format (PDF). Working out the withholding amount 1. Calculate your employee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents. 2. Input the amount from step 1 into the Withholding look-up tool , as per instructions in the tool. 3. Use the appropriate column to find the correct amount to withhold. If your employee is: - single, use column 2 - a member of an illness-separated couple, use column 3 - a member of a couple, use column 4. - single, use column 2 - a member of an illness-separated couple, use column 3 - a member of a couple, use column 4. 4. If your employee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3. Example An employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool. If the employee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). Example An employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool. If the employee is: • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). • single, use column 2 to find the correct amount to withhold ($7.00) • a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00) • a member of a couple, use column 4 to find the correct amount to withhold ($27.00). Calculating fortnightly or monthly withholding amounts First calculate the weekly equivalent of fortnightly or monthly earnings. If you pay: • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly - divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents. • monthly - obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents. Then calculate fortnightly or monthly withholding amounts as follows: • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. • fortnightly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two. • monthly - work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar. Using a formula The withholding amounts shown in this table can be expressed in a mathematical form. You should read this section with Statement of formulas for calculating amounts to be withheld (NAT 1004). If you have developed your own payroll software package, you can use the following formulas and the coefficients outlined below. The formulas comprise linear equations of the form y = ax - b, where: • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. • y is the withholding amount expressed in dollars • x is the weekly earnings rounded down to whole dollars plus 99 cents • a and b are the values of the coefficients for the formulas shown in the relevant Values of the coefficients a and b for each set of formulas tables. Rounding of withholding amounts Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. If no TFN is provided, ignore cents when you calculate withholding amounts. Accounting software Software written in accordance with the formulas should be tested for accuracy against the withholding amounts obtained using the Withholding look-up tool . You should only use such software if it produces the exact amounts. Values of the coefficients a and b for each set of formulas Single Weekly earnings(x) less than a b $580 - - $620 0.1900 110.3481 $711 0.4150 250.0168 $775 0.5527 347.9957 $963 0.4727 285.9218 $1,282 0.3477 165.4435 $1,538 0.3450 161.9815 $3,461 0.3900 231.2123 $3,461 & over 0.4900 577.6154 Illness-separated $561 - - $601 0.1900 106.6942 $620 0.3150 181.8841 $711 0.4150 243.9591 $775 0.5527 341.9380 $915 0.4727 279.8641 $1,282 0.3477 165.4435 $1,538 0.3450 161.9815 $3,461 0.3900 231.2123 $3,461 & over 0.4900 577.3662 Member of a couple Weekly earnings(x) less than a b $517 - - $557 0.1900 98.2712 $620 0.3150 167.9202 $711 0.4150 229.9952 $775 0.5527 327.9740 $803 0.4727 265.9002 $1,282 0.3477 165.4435 $1,538 0.3450 161.9815 $3,461 0.3900 231.2123 $3,461 & over 0.4900 577.3662 Medicare levy parameters Old New Weekly earnings threshold 620 Weekly earnings shade-in threshold 775 Medicare levy family threshold 46,000 Weekly family threshold divisor 52 Additional child 3,156 Shading out point multiplier 0.1000 Shading out point divisor 0.0800 Weekly levy adjustment factor 620.7500 Medicare levy 0.0200 Tax file number (TFN) declarations The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one. If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us. When a TFN has not been provided You must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents), if all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. When your employee has a HELP, TSL or Financial Supplement debt If your employee has a HELP, TSL or Financial Supplement debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration. Work it out To calculate additional withholding amounts for: • HELP or TSL debts - refer to HELP/TSL weekly tax table (NAT 2173) • Financial Supplement debts - refer to SFSS weekly tax table (NAT 3306). • HELP or TSL debts - refer to HELP/TSL weekly tax table (NAT 2173) • Financial Supplement debts - refer to SFSS weekly tax table (NAT 3306). Allowances Generally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances. Find out more For more information, refer to Withholding from allowances . Leave loading If you pay leave loading as a lump sum, you need to use Tax table for back payments, commissions, bonuses and similar payments (NAT 3348) to calculate withholding. If you pay leave loading on a pro-rata basis, add the leave loading payment to the earnings for that period to calculate withholding. Claiming tax offsets If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must give you a Withholding declaration. To work out your employee's annual tax offset entitlement into a weekly value, use the Ready reckoner for tax offsets . Deduct this amount from the amount shown in column 2, 3 or 4 of the Withholding look-up tool. Ready reckoner for tax offsets Amount Claimed $ Weekly value $ 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - 20 - 30 1.00 40 1.00 50 1.00 57 1.00 60 1.00 70 1.00 80 2.00 90 2.00 100 2.00 200 4.00 300 6.00 338 6.00 400 8.00 500 10.00 600 11.00 700 13.00 800 15.00 850 16.00 900 17.00 1000 19.00 1100 21.00 1173 22.00 1200 23.00 1300 25.00 1400 27.00 1500 29.00 1600 30.00 1700 32.00 1750 33.00 1800 34.00 1900 36.00 2000 38.00 2500 48.00 2535 48.00 3000 57.00 If the exact tax offset amount claimed is not shown in the ready reckoner, you add the values for an appropriate combination. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Example Tax offsets of $422 claimed. Add values of $400, $20 and $2 = $8 + $0 + $0 = $8. Therefore, reduce the amount to be withheld by $8. Withholding declarations An employee can use the Withholding declaration (NAT 3093) to advise you of a tax offset they choose to claim through reduced withholding. For more information on tax offsets, refer to Claiming tax offsets . Employees can also use a Withholding declaration to advise you of changes to their situation that may vary the amount you need to withhold. Changes that may affect the amount you need to withhold include: • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, TSL or Financial Supplement debt (or changes to them) • entitlement to a seniors and pensioners tax offset. • becoming or ceasing to be an Australian resident for tax purposes • claiming or discontinuing a claim for the tax-free threshold • advising of a HELP, TSL or Financial Supplement debt (or changes to them) • entitlement to a seniors and pensioners tax offset. When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one. An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration. Medicare levy adjustments To claim the Medicare levy adjustment (available to some low income earners with dependants), an employee must lodge a Medicare levy variation declaration (NAT 0929) with their Tax file number declaration. Find out more For instructions on how to work out the Medicare levy adjustment, refer to Medicare levy adjustment weekly tax table (NAT 1010). For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(b) of Schedule 1 to the TAA. Using this table You should use this table if you pay an individual an amount that is either: • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP except it was paid more than 12 months after the relevant termination of employment (for more information, see Delayed termination payments ). • an employment termination payment (ETP) • a delayed termination payment - that is, a payment that would be an ETP except it was paid more than 12 months after the relevant termination of employment (for more information, see Delayed termination payments ). Find out more For information about ETP's for employers and employees, refer to Taxation of termination payments . Employment termination payments An ETP is a lump sum payment you make under either of the following circumstances: • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). • to an employee when their employment is terminated (referred to as a 'Life benefit' ETP) • to an employee's estate because their employment has been terminated due to death (referred to as a 'Death benefit' ETP). ETPs include lump sum payments paid upon resignation, retirement or death. A payment from a super fund is not an ETP. A payment must generally be made within 12 months of termination to qualify as an ETP. A payment made outside 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. Tax treatment of ETPs ETPs can comprise of two different components: • Tax free component • Taxable component. • Tax free component • Taxable component. You only withhold from the taxable component. Depending on the type of ETP, the concessional tax treatment may be limited to the smaller of: • the ETP cap, or • the whole-of-income cap. • the ETP cap, or • the whole-of-income cap. The top rate of tax applies to amounts paid in excess of these caps. The ETP cap amount for the 2015-16 income year is $195,000. This amount is indexed annually. The whole-of-income cap amount for the 2015-16 income year is $180,000. This amount is not indexed. This cap is reduced by the other taxable payments that your employee receives in the income year. For example, salary or wages that you have paid to your employee. In some cases, you may need to include an ETP in the taxable payments when working out the whole-of-income cap. Find out more Refer to Taxation of termination payments . The ETP payment summary has an ETP code that you use to describe the type of ETP and which cap has been applied to it. For more information about the codes, see Payment summaries . ETP caps The following table lists the types of ETPs subject to withholding and the applicable cap for each type of payment. Column 1 ETP cap only applies to: Column 2 Smaller of the ETP cap and whole-of-income cap applies to: a payment made under an early retirement scheme that exceeds the tax-free limit * (only the amount in excess of the limit is an ETP). a 'golden handshake' whether paid under: • contract • industrial award obligation • recognition of prior service. a genuine redundancy payment that exceeds the tax-free limit* (only the amount in excess of the limit is an ETP). a non-genuine redundancy payment. a payment made because of the employee's permanent disability. severance pay. compensation payment for personal injury. a gratuity. compensation for unfair dismissal. a payment in lieu of notice. compensation for harassment. a payment for unused sick leave. compensation for discrimination. a payment for unused rostered days off. lump sum payments paid on the death of an employee. an ETP not covered in column 1. *The tax-free limit for the 2015-16 income year is $9,780 plus $4,891 for each year of completed service. ETP cap only applies to: Smaller of the ETP cap and whole-of-income cap applies to: • contract • industrial award obligation • recognition of prior service. *The tax-free limit for the 2015-16 income year is $9,780 plus $4,891 for each year of completed service. For payments in column 2 both caps apply. Withholding will be made at the top rate of tax on the amount over the smallest cap. For more information, see How to work out the withholding amount . Steps to work out smallest cap Follow these steps to work out the smaller of the ETP cap and whole-of-income cap. Step Action 1 Add up all taxable payments you made to your employee (excluding the ETP). 2 Subtract the step 1 result amount from $180,000. 3 The result from step 2 is the calculated whole-of-income cap. 4 Compare the calculated whole-of-income cap from step 3 and the ETP cap amount of $195,000 for 2015-16 (or the balance of ETP cap if a payment component has already applied to the ETP cap where there has been multiple payments for the same termination). 5 If both caps are equal, use the whole-of-income cap. The smallest of the two caps at step 4 is the cap to apply to the ETP taxable component. Multiple payments for same termination For various reasons, ETPs may be made in more than one instalment. Payments made after the initial payment that are subject to the ETP cap, will be subject to a lower ETP cap because the cap amount is reduced by the amount of all previous payments for the same termination. Lump sum payments that are not ETPs may also be subject to PAYG withholding. Use the applicable tax table to work out the amount to be withheld from these payments. Find out more For unused annual leave, leave loading or long service leave payments, refer to Tax table for unused leave payments on termination of employment (NAT 3351). Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Death benefit ETPs A death benefit termination payment is received by a person after another person's death, in consequence of termination of the other person's employment. The amount you withhold depends on a number of factors including whether the payment is made: • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. • directly to a dependant of the deceased • directly to a non-dependant of the deceased • to the trustee of the deceased estate. Use table A to work out how much to withhold Find out more For information on deceased estates and their tax obligations go to: • Deceased estates • Deceased estates Working out the withholding amount An ETP can be made up of a tax-free component and taxable component. You must withhold an amount from the taxable component, including death benefit ETPs. Do not withhold from the tax-free component of the ETP. Find out more Information about ETP components, refer to Taxation of termination payments . When a TFN is provided If your employee who is receiving an ETP has given you their tax file number (TFN) on a Tax file number declaration (NAT 3092), use table A to work out how much to withhold. A Tax file number declaration remains effective until 12 months after you make the last payment to them. Withholding amounts calculated by applying table A are rounded to the nearest dollar. Results ending in 50 cents are rounded upwards. When a TFN has not been provided You must withhold 49% from the taxable component of an ETP you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) who has not given you their TFN. Examples The examples will help you work out how much to withhold. Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years of age. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and using table A , works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years of age. Jane's preservation age is 60 (see Preservation age ). Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing result from step 2 against ETP cap amount of $195,000. Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $96,000 remembering Jane is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts above the whole-of-income cap of $96,000. As whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris, aged under preservation age , has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of $100,000 taxable component and has a tax free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines smallest cap by comparing result from step 2 against ETP cap amount of $195,000. Whole-of- income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $80,000 remembering Chris is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $80,000. ETP $100,000 less cap amount $80,000, gives $20,000 over the cap. 49% MediumBiz withholds $35,400 from Chris's ETP of $130,000. This is $25,600 ($80,000 x 32%) plus $9,800 ($20,000 x 49%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit * as $6,443 (being $40,678 less $34,235 due to the 5 years of service). This is an ETP and using table A , works out that only the ETP cap applies. Alec is under preservation age , so MacroBiz withholds $2,062 (32% of $6,443). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines smallest cap by comparing result from step 2 against ETP cap of $188,557 (ETP cap $195,000 for 2015-16 less the $6,443 ETP). Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $2,062 from the $6,443 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. • For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Example 1: ETP cap Lloyd is an employee of BigBiz Pty Ltd and is 41 years of age. His preservation age is 60. He is made redundant from his position at BigBiz and receives an ETP of $45,000. The ETP has no tax-free component. BigBiz is required to withhold from the ETP. Lloyd has previously provided his TFN to BigBiz and claimed the tax-free threshold. BigBiz classifies the payment as a genuine redundancy and using table A , works out that only the ETP cap applies. As Lloyd is under preservation age and his entire ETP fits within the ETP cap amount, BigBiz withholds $14,400 from Lloyd's ETP. This is 32% of Lloyd's taxable component of $45,000. Example 2: Whole-of-income cap - payment less than cap Jane is an employee of SmallBiz Pty Ltd and is 50 years of age. Jane's preservation age is 60 (see Preservation age ). Jane resigns from SmallBiz to start a new business. Up until Jane's date of resignation, SmallBiz paid Jane salary and wages totalling $84,000. Under her employment contract, Jane will receive a 'golden handshake' of $10,000 from SmallBiz. This payment is an ETP and has a tax-free component of $2,000 (relating to service before July 1983) and a taxable component of $8,000. SmallBiz is required to withhold an amount under the PAYG withholding system. Jane had previously provided her TFN to SmallBiz. SmallBiz does not withhold from the tax-free component of $2,000, but must withhold an amount from the taxable component of $8,000. SmallBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, SmallBiz works out which cap to apply and the withholding rate: Step SmallBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Jane. $84,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $96,000 3 Determines the smallest cap by comparing result from step 2 against ETP cap amount of $195,000. Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $96,000 remembering Jane is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts above the whole-of-income cap of $96,000. As whole $8,000 ETP is under cap, no further calculation is required. Nil SmallBiz withholds $2,560 from Jane's ETP of $10,000. This is 32% of Jane's taxable component of $8,000. Example 3: Whole-of-income cap - payment greater than cap Chris, aged under preservation age , has his employment terminated by MediumBiz in January. His employment termination does not meet the criteria of a genuine redundancy. MediumBiz paid Chris $50,000 in leave entitlements as a lump sum and $50,000 in salary and wages before his termination. In addition to this income, Chris is also paid $130,000 as an ETP comprising of $100,000 taxable component and has a tax free component of $30,000 (relating to service before July 1983). As the ETP is not a genuine redundancy, MediumBiz classifies the payment as a 'golden handshake'. Using table A and the following steps, MediumBiz works out which cap to apply and the withholding rate: Step MediumBiz action Result 1 Adds up all taxable payments (excluding the ETP) paid to Chris. $100,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $80,000 3 Determines smallest cap by comparing result from step 2 against ETP cap amount of $195,000. Whole-of- income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $80,000 remembering Chris is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $80,000. ETP $100,000 less cap amount $80,000, gives $20,000 over the cap. 49% MediumBiz withholds $35,400 from Chris's ETP of $130,000. This is $25,600 ($80,000 x 32%) plus $9,800 ($20,000 x 49%) of Chris's taxable component of $100,000. Example 4: ETP subject to both ETP cap and whole-of-income cap Alec, 30, is made redundant by MacroBiz after 5 years of service and receives a termination payment of $65,678 that is part genuine redundancy ($40,678) and part gratuity ($25,000). Until his redundancy, Alec had received $140,000 in salary and wages for the income year. In this situation the part of the payment that is subject to the ETP cap only is always dealt with first. Alec's employer calculates the genuine redundancy amount over the tax-free limit * as $6,443 (being $40,678 less $34,235 due to the 5 years of service). This is an ETP and using table A , works out that only the ETP cap applies. Alec is under preservation age , so MacroBiz withholds $2,062 (32% of $6,443). Using table A and the following steps, MacroBiz then works out which cap to apply and the withholding rate on Alec's $25,000 gratuity part of the ETP. Step MacroBiz action Result 1 Adds up all taxable payments, salary and wages paid to Alec. $140,000 2 Subtracts the step 1 amount from $180,000. This is the calculated whole-of-income cap. $40,000 3 Determines smallest cap by comparing result from step 2 against ETP cap of $188,557 (ETP cap $195,000 for 2015-16 less the $6,443 ETP). Whole-of-income cap is smallest 4 Uses table A to determine withholding rate on amounts up to calculated whole-of-income cap of $40,000 remembering Alec is under preservation age. 32% 5 Uses table A to determine withholding rate on amounts over the calculated whole-of-income cap of $40,000. As the $25,000 gratuity is under the cap, no further calculation is required. Nil MacroBiz withholds $2,062 from the $6,443 part of the ETP for genuine redundancy and $8,000 from the $25,000 gratuity part of the ETP. MacroBiz must issue Alec with two separate ETP payment summaries covering each part of the payment. • For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments • For more information about calculating the tax-free portion of a genuine redundancy payment, refer to Taxation of termination payments Payment summaries You must provide your employee with one or more PAYG payment summary - employment termination payment (NAT 70868) forms within 14 days of making an ETP. The payment summary now includes an ETP code that you use to describe the type of payment and determines which cap, ETP cap or whole-of-income cap, is applied. Below is a table showing the type of ETPs and which code applies: Life benefit ETP Code Description R ETP because of: • early retirement scheme • genuine redundancy • invalidity or • compensation for: - personal injury - unfair dismissal - harassment - discrimination O Other ETP not described by R, for example, golden handshake, gratuity, payment in lieu of notice, payment for unused sick leave, payment for unused rostered days off. Multiple payments for same termination Code Description S This is a code R payment and you made one of the following payments to your employee in a previous income year for the same termination: • a code R payment • a code O payment • a transitional termination payment. P This is a code O payment and you made one of the following payments to your employee in a previous income year for the same termination: • a code R payment • a code O payment • a transitional termination payment. Death benefit ETP Code Description D Death benefit ETP paid to a dependant of the deceased B Death benefit ETP paid to a non-dependant of the deceased and you made a termination payment to the non-dependant in a previous income year for the same termination N Death benefit ETP paid to a non-dependant of the deceased T Death benefit ETP paid to a trustee of the deceased estate • Transitional termination payments were certain ETPs paid to an employee under an employment contract entered into before 10 May 2006. They were taxed concessionally if paid before 1 July 2012. • early retirement scheme • genuine redundancy • invalidity or • compensation for: - personal injury - unfair dismissal - harassment - discrimination - personal injury - unfair dismissal - harassment - discrimination • a code R payment • a code O payment • a transitional termination payment. • a code R payment • a code O payment • a transitional termination payment. • Transitional termination payments were certain ETPs paid to an employee under an employment contract entered into before 10 May 2006. They were taxed concessionally if paid before 1 July 2012. Find out more • Information about transitional ETPs, refer to Taxation of termination payment . • Information about payment summaries, refer to PAYG payment summaries and guidelines . • Information about transitional ETPs, refer to Taxation of termination payment . • Information about payment summaries, refer to PAYG payment summaries and guidelines . Payment summaries can also be printed using software that conforms with ATO reporting specifications. Find out more For more details and reporting specifications, visit Software developers homepage . Preservation age Preservation age is determined using your employee's date of birth. The preservation table below shows the preservation age based on date of birth: Date of birth Preservation age Before 1/7/1960 55 1/7/1960 - 30/6/1961 56 1/7/1961 - 30/6/1962 57 1/7/1962 - 30/6/1963 58 1/7/1963 - 30/6/1964 59 After 30/6/1964 60 Table A: Withholding rates for ETPs Income component derived by your employee in the income year Age of person at the end of the income year that the payment is received Component subject to PAYG withholding Rate of withholding Cap to apply Life benefit ETP - taxable component Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Under preservation age Up to the ETP cap amount 1 32% ETP cap Preservation age or over Up to the ETP cap amount 1 17% ETP cap All ages Amount above the ETP cap amount 1 49% ETP cap Life benefit ETP - taxable component Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. Under preservation age Up to the relevant cap amount 32% Smallest of ETP cap and whole-of-income cap 2 Preservation age or over Up to the relevant cap amount 17% Smallest of ETP cap and whole-of-income cap 2 All ages Amount above the relevant cap amount 49% Smallest of ETP cap and whole-of-income cap 2 Death benefit ETP paid to non-dependants - taxable component 3 All ages Up to the ETP cap amount 32% ETP cap Amount above the ETP cap amount 49% ETP cap Death benefit ETP paid to dependants - taxable component 3 All ages Up to the ETP cap amount Nil ETP cap Amount above the ETP cap amount 49% ETP cap Death benefit ETP paid to a trustee of a deceased estate 4 Nil Payment is because of: • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. • early retirement scheme • genuine redundancy • invalidity • compensation for personal injury, unfair dismissal, harassment or discrimination. Payment is: • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. • a 'golden handshake' • non-genuine redundancy payment • severance pay • a gratuity • in lieu of notice • for unused sick leave • for unused rostered days off. | 1. The ETP cap amount for the 2015-16 income year is $195,000. The amount is indexed annually.: 2. The whole-of-income cap amount for the 2015-16 income year and future years is $180,000. This amount is not indexed. 3. A dependant includes both a child and spouse of the deceased. A child of the deceased includes all of the following: - an adopted child, stepchild or ex-nuptial child - a child of the deceased's spouse - someone who is a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). - an adopted child, stepchild or ex-nuptial child - a child of the deceased's spouse - someone who is a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). A spouse of the deceased includes another person (of any sex) who: • the deceased was in a relationship and that was registered under a prescribed state or territory law • although not legally married, lived with the deceased on a genuine domestic basis in a relationship as a couple. • the deceased was in a relationship and that was registered under a prescribed state or territory law • although not legally married, lived with the deceased on a genuine domestic basis in a relationship as a couple. A dependant includes: • any person with whom the deceased had an interdependency relationship, and this includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a person who was a dependant of the deceased just before the latter died. • any person with whom the deceased had an interdependency relationship, and this includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other • a person who was a dependant of the deceased just before the latter died. | 4. If an ETP will be paid to the trustee of a deceased estate, no amount should be withheld.: Delayed termination payments Generally, a payment must be made within 12 months of termination to qualify as an ETP. A payment made outside 12 months is a delayed termination payment, unless we have given approval for the payment to be treated as an ETP. When a TFN is provided If your employee has given you their TFN, withhold an amount equal to 32% from the payment. Withholding amounts calculated are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. When a TFN has not been provided You must withhold 49% from the payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) who has not given you their TFN. For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(a) of Schedule 1 to the TAA. Using this table You should use this table if you make a super lump sum payment to an individual. Super lump sums A super lump sum payment includes lump sum payments paid to an individual who has satisfied a condition of release. For example, retirement or death and lump sum payments to the trustee of a deceased estate. The following lump sum payments from a super fund, approved deposit fund, retirement savings account or any other super product are subject to withholding: • payments made to a person because they are a member of a super fund, a depositor of an approved deposit fund, or a holder of a retirement savings account or any other super product • some super lump sum payments paid on the death of one person if paid to another person • a payment when a super pension is exchanged for a lump sum. • payments made to a person because they are a member of a super fund, a depositor of an approved deposit fund, or a holder of a retirement savings account or any other super product • some super lump sum payments paid on the death of one person if paid to another person • a payment when a super pension is exchanged for a lump sum. A super lump sum paid to the trustee of a deceased estate after the death of a person is not subject to PAYG withholding. Lump sum payments from a complying super fund made to individuals who are suffering from a terminal medical condition do not have amounts withheld from them. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Working out the withholding amount When a TFN is provided Calculating a withholding amount for super lump sum If your payee receives a super lump sum and has provided you with their TFN, you must calculate the amount to withhold by applying the rates set out in table A . A super lump sum can be made up of two components: • a tax-free component • a taxable component (consisting of taxed and untaxed elements). • a tax-free component • a taxable component (consisting of taxed and untaxed elements). You may be required to withhold an amount from the taxable component, including a super lump sum death benefit paid to a non-dependant. Do not withhold from the tax-free component. If the person entitled to receive the super lump sum asks you to roll over their lump sum, you are generally not required to withhold from any of the rolled over amount. However, you may be required to withhold if the benefit being rolled over consists of an amount that is an untaxed element that exceeds the untaxed plan cap. A super lump sum death benefit cannot be rolled over - whether paid to dependants or non-dependants. When a TFN has not been provided If your payee has received a super lump sum and has not provided you with their TFN before the payment is made, you must withhold the following: • 49% from the taxable component in a payment to a resident payee (ignoring any cents) • 47% from the taxable component in a payment to a foreign resident payee (ignoring any cents). • 49% from the taxable component in a payment to a resident payee (ignoring any cents) • 47% from the taxable component in a payment to a foreign resident payee (ignoring any cents). If your payee is over 60 years of age at the date the payment is received, and the lump sum does not contain an untaxed element, you are not required to withhold where they have not provided their TFN. If the lump sum contains an untaxed element, you are required to withhold from this element at 49% for resident payees or 47% for foreign resident payees (ignoring any cents). Table A: Withholding rates for super lump sums Income component derived by the payee in the income year Age of person at the date the payment is received Component subject to PAYG withholding Rate of withholding Member benefit - taxable component - taxed element Under preservation age Whole amount 22% Preservation age to 59 years Amount up to low rate cap 1 Nil Amount above the low rate cap 1 17% 60 years and above Whole amount Nil Member benefit - taxable component - untaxed element Under preservation age Amount up to untaxed plan cap 2 32% Amount above untaxed plan cap 2 49% Preservation age to 59 years Amount up to low rate cap 1 17% Amount above the low rate cap 1 up to the untaxed plan cap 2 32% Amount above untaxed plan cap 2 49% 60 years and above Amount up to untaxed plan cap 2 17% Amount above untaxed plan cap 2 49% Lump sum death benefit paid to non-dependants 4 - taxable component - taxed element Any Whole amount 17% Lump sum death benefit paid to non-dependants 4 - taxable component - untaxed element Any Whole amount 32% Lump sum death benefit paid to dependants 3 - taxable component - taxed and untaxed elements Any None Nil Rollover super benefits - taxable component - taxed element Any Whole amount Nil Rollover super benefits - taxable component - untaxed element Any Amount up to the untaxed plan cap 2 Nil Amount above untaxed plan cap 2 49% Super lump sum benefits less than $200 Any None 5 Nil Super lump sum benefit (terminally ill recipient) Any None Nil 1. For the 2015-16 income year, the low rate cap is $195,000 and is indexed annually. The low rate cap in relation to super lump sums paid to an individual who has reached their preservation age is the maximum amount of the taxable component that is allowed the lowest rate of tax. The low rate cap is a lifetime limit. The low rate cap is allocated to the taxed element first before allocating the remaining low rate cap to the untaxed element. 2. For the 2015-16 income year, the untaxed plan cap is $1,395,000 and is indexed annually. For the low rate cap or the untaxed plan cap in prior years, phone us on 13 10 20 or visit Super . 3. If the super lump sum death benefits are being paid to an individual who was a dependant of the deceased, do not withhold amounts from that payment. A dependant includes both a child and a spouse of the deceased. A child of the deceased includes all of the following: • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • someone who is a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). • an adopted child, stepchild or ex-nuptial child • a child of the deceased's spouse • someone who is a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement). A spouse of the deceased includes another person (of any sex) who: • the deceased was in a relationship and that was registered under a law of a prescribed state or territory • although not legally married, lived with the deceased on a genuine domestic basis in a relationship as a couple. • the deceased was in a relationship and that was registered under a law of a prescribed state or territory • although not legally married, lived with the deceased on a genuine domestic basis in a relationship as a couple. A dependant includes: - any person with whom the deceased had an interdependency relationship, and this includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. - a person who was a dependent of the deceased just before the latter died. - any person with whom the deceased had an interdependency relationship, and this includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. - a person who was a dependent of the deceased just before the latter died. Before accepting that a person is financially dependent, phone us on 13 10 20 for more information. If the super death benefit is to be paid to the trustee of a deceased estate, an amount should not be withheld. 4. Any individual who is paid a lump sum death benefit is treated as a death benefits dependant of a deceased person if the deceased died in the line of duty as a member of the defence force, a member of the Australian Federal Police or the police force of a state or territory, or a protective service officer (as defined in the Australian Federal Police Act 1979). 5. There is no withholding required from the whole amount if it is paid by a regulated super fund, complying approved deposit fund or retirement savings account provider as a super lump sum and it is the payee's entire benefit. Rounding of withholding amounts Withholding amounts calculated by applying this table are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts. Example Super lump sum made by a super provider from a taxed element. Heather and Dean are members of the AAFund super fund and their ages are 56 and 61 years respectively. They have decided to retire and take some of their super as a lump sum. The preservation age for both of them is 55. According to their entitlements, Heather and Dean will both receive a super lump sum of $250,000 from AAFund. Each super lump sum has a tax-free component of $30,000 and a taxable component of $220,000. Heather and Dean have previously provided their respective TFNs to AAFund. AAFund does not need to withhold from the tax-free component of $30,000, but must withhold an amount from the taxable component of $220,000. The taxable component of the super lump sum paid by AAFund is wholly made up of taxed elements. Amount to withhold for Heather: As Heather is over her preservation age, she is entitled to the low rate cap. 1. Amount up to low rate cap = $195,000 (2015-16 income year cap amount) 2. Amount above low rate cap = $25,000 ($220,000 - $195,000) 3. Using table A amount to withhold from $25,000 = $4,250 (17% of $25,000) Note: The low rate cap is indexed annually. 1. Amount up to low rate cap = $195,000 (2015-16 income year cap amount) 2. Amount above low rate cap = $25,000 ($220,000 - $195,000) 3. Using table A amount to withhold from $25,000 = $4,250 (17% of $25,000) Note: The low rate cap is indexed annually. Amount to withhold for Dean: As Dean is over 60 years of age, no part of his super lump sum payment is subject to withholding. As Dean is over 60 years of age, no part of his super lump sum payment is subject to withholding. Payment summaries Within 14 days of making a lump sum payment, you must provide a PAYG payment summary - superannuation lump sum (NAT 70947) to the recipient of the super lump sum. Payment summaries can also be printed using software that conforms with ATO reporting specifications. Find out more For information and reporting specifications visit Software developers . Preservation age Preservation age is determined using your payee's date of birth. The preservation table below will help with this: Date of birth Preservation age Before 1/7/1960 55 1/7/1960 - 30/6/1961 56 1/7/1961 - 30/6/1962 57 1/7/1962 - 30/6/1963 58 1/7/1963 - 30/6/1964 59 After 30/6/1964 60 For payments made on or after 1 July 2015 This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(a) of Schedule 1 to the TAA. Using this table You should use this table if you make a payment of a super income stream, including a super death benefit income stream to your payee. Tax file number (TFN) declarations The answers your payees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one. If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us. When a TFN has not been provided You must withhold 49% for residents and 47% for foreign residents from the taxable component (ignoring any cents), if a super income stream payment is made to your payee and all of the following apply: • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. • they have not quoted their TFN • they have not claimed an exemption from quoting their TFN • they have not advised you that they have applied for a TFN or have made an enquiry with us. However, if your payee is aged 60 years or above, only withhold from the untaxed element of the taxable component. If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number - application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN. If the payee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident payee and 47% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to. Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for: • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. • Higher Education Loan Program (HELP) debts • Trade Support Loan (TSL) debts • Financial Supplement debts. Working out the withholding amount This table is divided into the following three parts. Certain characteristics of your payee and the payment will determine which part is used to work out the withholding amount - if: • the taxable component is comprised wholly of a taxed element - use part A • the taxable component contains an untaxed element - use part B • the payment is a super death benefit income stream - use part C . • the taxable component is comprised wholly of a taxed element - use part A • the taxable component contains an untaxed element - use part B • the payment is a super death benefit income stream - use part C . Rounding of withholding amounts Withholding amounts calculated using formulas should be rounded to the nearest dollar. Results ending in exactly 50 cents are rounded to the next higher dollar. Do this rounding directly, that is, do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated. Components of a super income stream benefit A super income stream may have two components: • the tax-free component • the taxable component which includes an - element taxed in the fund (taxed element), and/or - element untaxed in the fund (untaxed element). • the tax-free component • the taxable component which includes an - element taxed in the fund (taxed element), and/or - element untaxed in the fund (untaxed element). - element taxed in the fund (taxed element), and/or - element untaxed in the fund (untaxed element). For super income streams that started to be paid before 1 July 2007 the tax-free component will generally comprise the return of the payee's own contributions made before 1 July 2007 for which they have not claimed a personal superannuation contribution deduction in their income tax return. For super income streams that started to be paid on or after 1 July 2007, the tax-free component will comprise the crystallised segment and the contributions segment. The taxable component of a super income stream is the amount of the income stream minus the tax-free component. The taxable component of a super income stream will generally comprise a taxed element where the income stream is paid from a taxed source; for example, where the income stream is funded from contributions and earnings that have been subject to tax in a super fund. The taxable component of a super income stream will generally comprise an untaxed element where the income stream is funded from an untaxed source; for example, some state and Commonwealth public sector super schemes. Find out more For more information, refer to Working out components of a super benefit . Part A: Taxable component is comprised wholly of a taxed element Step 1 Use the following table to work out whether the taxable component is subject to withholding. Age Withholding applies to: Below 60 years Taxable component 60 years and over No withholding If your payee is 60 years of age or over, no withholding is required. If your payee is less than 60 years of age, go to step 2. Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out at step 1. The tax table you use depends on the period for which the income stream covers - that is, weekly, fortnightly or monthly. Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration (NAT 3093) indicating that they want to claim a SAPTO entitlement through PAYG withholding, you should refer to Tax table for seniors and pensioners (NAT 4466) to work out the amount to withhold from the amount calculated in step 1. Step 3 Use the appropriate formula to calculate the Medicare levy adjustment: • If your payee's taxable component (on a weekly basis) is less than the Medicare levy threshold for singles, their Medicare levy adjustment is nil. • If your payee's taxable component (on a weekly basis) is greater than the Medicare levy threshold for singles, but less than the Medicare levy shade out point (SOP) for singles, their Medicare levy adjustment = (taxable component - Medicare levy threshold for singles) x 0.10. • If your payee's taxable component (on a weekly basis) is greater than or equal to the Medicare levy SOP for singles, but less than $934, their Medicare levy adjustment = taxable component x 0.02. • If your payee's taxable component (on a weekly basis) is greater than $933, their Medicare levy adjustment is nil. • If your payee's taxable component (on a weekly basis) is less than the Medicare levy threshold for singles, their Medicare levy adjustment is nil. • If your payee's taxable component (on a weekly basis) is greater than the Medicare levy threshold for singles, but less than the Medicare levy shade out point (SOP) for singles, their Medicare levy adjustment = (taxable component - Medicare levy threshold for singles) x 0.10. • If your payee's taxable component (on a weekly basis) is greater than or equal to the Medicare levy SOP for singles, but less than $934, their Medicare levy adjustment = taxable component x 0.02. • If your payee's taxable component (on a weekly basis) is greater than $933, their Medicare levy adjustment is nil. Instructions on Medicare levy adjustments are contained in Statement of formulas for calculating amounts to be withheld (NAT 1004). Step 4 Some super income streams may be eligible for a tax offset. Use the following table to calculate the tax offset amount for your payee. Super income stream - taxable component Age Tax offset Below preservation age Nil Preservation age to below 60 years Taxed element × 15% Disability super income stream - taxable component Age Tax offset Below preservation age Taxed element × 15% Preservation age to below 60 years Taxed element × 15% Step 5 Calculate the notional amount to withhold by first subtracting the tax offset per payment (step 4) from the withholding amount (step 2). Notional amount to withhold = withholding amount - tax offset Then compare the notional amount to withhold with the Medicare levy adjustment calculated at step 3. If the notional amount to withhold is: • less than the amount calculated at step 3, withhold the amount calculated at step 3. • more than the amount calculated at step 3, withhold the notional amount to be withheld. • less than the amount calculated at step 3, withhold the amount calculated at step 3. • more than the amount calculated at step 3, withhold the notional amount to be withheld. Fortnightly, monthly and quarterly equivalents for step 3 If you make a fortnightly, monthly or quarterly payment, use the instructions contained in Statement of formulas for calculating amounts to be withheld (NAT 1004) to calculate the appropriate amounts for the thresholds and formulas in step 3. Part B: Taxable component contains an untaxed element Step 1 Use the following table to work out which elements of the taxable component are subject to withholding. Age Taxable component of super income stream contains Withholding applies to the following amount(s) Untaxed element Taxed element Below preservation age Yes Yes Sum of untaxed and taxed elements No Yes Taxed element Yes No Untaxed element Preservation age to below 60 years Yes Yes Sum of untaxed and taxed elements No Yes Taxed element Yes No Untaxed element 60 years and over Yes Yes Untaxed element No Yes No withholding Yes No Untaxed element Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the period for which the income stream covers - that is, weekly, fortnightly or monthly. Some payees may be eligible to claim the SAPTO. If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners (NAT 4466) to work out the amount to withhold from the amount calculated in step 1. Step 3 Some super income streams may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super income stream - taxable component Age Tax offset Below preservation age Nil Preservation age to below 60 years Taxed element × 15% Untaxed element - Nil 60 years and over Untaxed element x 10% Disability super income stream - taxable component Age Tax offset Below preservation age Taxed element × 15% Untaxed element - Nil Preservation age to below 60 years Taxed element × 15% Untaxed element - Nil 60 years and over Untaxed element x 10% Untaxed element - Nil Untaxed element - Nil Untaxed element - Nil Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Amount to withhold = withholding amount - tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Part C: Payment is a super death benefit income stream Step 1 Use the following table to work out which elements of the taxable component are subject to withholding. Super death benefit paid to a dependant 1 Age of deceased Age of recipient Taxable component of super death benefit income stream contains Withholding applies to the following amount(s) Untaxed element Taxed element Below 60 years Below 60 years Yes Yes Sum of untaxed and taxed elements Yes No Untaxed element No Yes Taxed element 60 years and over Yes Yes Untaxed element Yes No Untaxed element No Yes No withholding 60 years and over Yes Yes Untaxed element Yes No Untaxed element No Yes No withholding 1 Dependants include all children of the deceased under the age of 18, any spouse of the deceased (including a former spouse and a current or former de facto spouse) and any person with whom the deceased had an interdependency relationship. An interdependency relationship includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. A dependant can also be a person who was financially dependent on the deceased. Before accepting that a person is financially dependent, phone us on 13 10 20. Step 2 Use the appropriate PAYG withholding tax table to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the period for which the income stream covers - that is, weekly, fortnightly or monthly. Some payees may be eligible to claim the SAPTO. If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the Tax table for seniors and pensioners (NAT 4466) to work out the amount to withhold from the amount calculated in step 1. Step 3 Some super income streams may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee. Super death benefits paid to a dependant Age of deceased Age of recipient Tax offset Below 60 years Below 60 years Taxed element x 15% Untaxed element - Nil 60 years and over Untaxed element × 10% 60 years and over Any age Untaxed element x 10% Untaxed element - Nil Step 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 2). Amount to withhold = withholding amount - tax offset If the tax offset amount is greater than the withholding amount, the amount to withhold is nil. Super death benefits paid to a non-dependant A person who is not a dependant of the deceased is not able to receive a super income stream. A super death benefit income stream that was being paid to a non-dependant prior to 1 July 2007 is taxed in the same manner as a super death benefit income stream paid to a dependant. Examples These examples use the PAYG withholding tax tables that apply from 1 July 2015. Case A: Taxable component comprised wholly of a taxed element Example 1 Courtney is 61 and is receiving fortnightly super income stream of $1,000. The tax-free component of Courtney's fortnightly super income stream is $200. The taxable component of the super income stream is $800 Step 1: As Courtney is over 60 years of age and her taxable component is comprised wholly of a taxed element, no withholding is required. Example 2 Maree is 56 and is receiving fortnightly super income stream of $1,200. Maree's preservation age is 55. The tax-free component of Maree's fortnightly super income stream is $300. The taxable component of Maree's super income stream is $900. Step 1: As Maree is 56, withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use Fortnightly tax table (NAT 1006) to work out the withholding required from the $900 taxed element. This amount is $48, assuming that Maree is claiming the tax-free threshold. Step 3: Calculate Maree's fortnightly Medicare levy adjustment. As Maree's fortnightly payment is more than $790 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $986 (the Medicare levy SOP for singles, on a fortnightly basis), her Medicare levy adjustment is calculated as: Medicare levy adjustment = ($900 - $790) x 0.10 = $11.00 = $11 per fortnight (rounded to the nearest dollar) Therefore, Maree's Medicare levy adjustment is $11 per fortnight. Step 4: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 5: To calculate the notional withholding amount, reduce the withholding amount ($48 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 4). That is: Notional withholding amount = $48 - $135 = -$87 Since the notional withholding amount is negative and less than the Medicare levy adjustment, the amount to be withheld from Maree's fortnightly super income stream is $11. This is the Medicare levy adjustment amount. Example 1 Courtney is 61 and is receiving fortnightly super income stream of $1,000. The tax-free component of Courtney's fortnightly super income stream is $200. The taxable component of the super income stream is $800 Step 1: As Courtney is over 60 years of age and her taxable component is comprised wholly of a taxed element, no withholding is required. Example 2 Maree is 56 and is receiving fortnightly super income stream of $1,200. Maree's preservation age is 55. The tax-free component of Maree's fortnightly super income stream is $300. The taxable component of Maree's super income stream is $900. Step 1: As Maree is 56, withholding applies to the taxable component. Step 2: As Maree is paid fortnightly, use Fortnightly tax table (NAT 1006) to work out the withholding required from the $900 taxed element. This amount is $48, assuming that Maree is claiming the tax-free threshold. Step 3: Calculate Maree's fortnightly Medicare levy adjustment. As Maree's fortnightly payment is more than $790 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $986 (the Medicare levy SOP for singles, on a fortnightly basis), her Medicare levy adjustment is calculated as: Medicare levy adjustment = ($900 - $790) x 0.10 = $11.00 = $11 per fortnight (rounded to the nearest dollar) Therefore, Maree's Medicare levy adjustment is $11 per fortnight. Step 4: Maree is entitled to a tax offset. Tax offset = taxed element x 15% = $900 x 15% = $135 Step 5: To calculate the notional withholding amount, reduce the withholding amount ($48 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 4). That is: Notional withholding amount = $48 - $135 = -$87 Since the notional withholding amount is negative and less than the Medicare levy adjustment, the amount to be withheld from Maree's fortnightly super income stream is $11. This is the Medicare levy adjustment amount. Case B: Taxable component comprises a taxed element and an untaxed element Ralph is 63 and receives fortnightly super income stream of $3,000. The tax-free component of Ralph's fortnightly super income stream is $900. The taxable component of his super income stream is $2,100. Step 1: Ralph's $2,100 taxable component is comprised of a $600 taxed element and a $1,500 untaxed element. As Ralph is over 60 years of age, no withholding will apply to the taxed element. Withholding will apply to the $1,500 untaxed element. Step 2: Using the Fortnightly tax table (NAT 1006), work out the withholding required from the $1,500 untaxed element. This is $192, assuming that Ralph is claiming the tax-free threshold. Step 3: Ralph is entitled to a tax offset. Tax offset = untaxed element x 10% = $1,500 x 10% = $150 Step 4: Reduce the withholding amount ($192 as worked out in step 2) by the value of the tax offset ($150). Final withholding amount = withholding amount less tax offset = $192 - $150 = $42 Case C: Super death benefit income stream where the taxable component comprises a taxed element and an untaxed element Harriet is 58 and her husband, 58, dies in July 2015. As a result of her husband's death, Harriet receives a fortnightly super death benefit income stream of $2,000. The tax-free component of Harriet's super death benefit income stream is $400. The taxable component of Harriet's super death benefit income stream is $1,600. Step 1: Harriet's $1,600 taxable component is comprised of a $600 taxed element and a $1,000 untaxed element. As Harriet is 58 and her husband was also under 60, withholding will apply to the full taxable component. Step 2: Using the Fortnightly tax table (NAT 1006), work out the withholding required from the $1,600 taxable component. This is $226, assuming that Harriet is claiming the tax-free threshold. Step 3: Harriet is entitled to a tax offset. Tax offset = taxed element x 15% = $600 x 15% = $90 Step 4: Reduce the withholding amount ($226 as worked out in step 2) by the value of the tax offset ($90). Final withholding amount = withholding amount less tax offset = $226 - $90 = $136 Preservation age Preservation age is determined using your payee's date of birth. The preservation table below will help with this: Date of birth Preservation age Before 1/7/1960 55 1/7/1960 - 30/6/1961 56 1/7/1961 - 30/6/1962 57 1/7/1962 - 30/6/1963 58 1/7/1963 - 30/6/1964 59 After 30/6/1964 60", "Related_Explanatory_Statements": "OPS 2015/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20153/00001", "Unmatched_Content": "I, Steve Vesperman, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 . | Commencement: This instrument commences on 1 July 2015. | Repeal of previous instrument: Taxation Administration Act Withholding Schedules 2015 - F2015L00750 , registered on 28/05/2015 is repealed on the commencement of this instrument. | (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . | (2) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy, Temporary Budget Repair levy and amounts of liabilities to the Commonwealth under the Higher Education Support Act 2003 , the Trade Support Loans Act 2014 , the Social Security Act 1991 and the Student Assistance Act 1973 . | (3) The withholding schedules in this instrument replace schedules included in Legislative Instrument F2015L00750 which was registered on 28 May 2015. This instrument revokes those schedules. | Tax table for superannuation lump sums | Statement of formulas for calculation amounts to be withheld | Statement of formulas for calculating Higher Education Loan Program (HELP) and Student Financial Supplement Scheme (SFSS) components | If you develop your own payroll software package, this schedule provides the formulas that you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis. | • a tax withheld calculator, and • tax tables | which are based on the formulas in this schedule. | • salary, wages, allowances and leave loading paid to employees • paid parental leave • directors' fees • salary and allowances paid to office holders (including members of parliament, statutory office holders, defence force members and police officers) • payments to labour hire workers • payments to religious practitioners • government pensions • government education or training payments • compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner). | You can download a printable version of Statement of formulas for calculating amounts to be withheld (NAT 1004, 586KB) in Portable Document Format (PDF). | Notes: 1. If you have 27 fortnightly, or 53 weekly pays in a financial year, refer to withholding additional amounts from employee earnings . | 4. Scale 1 and 2 apply whether or not the employee is entitled to any leave loading. | 5. Tax offsets may be allowed only where scales 2, 5 or 6 are applied."}
{"Instrument_Reference": "OPS 2015/4", "Title": "PAYG Withholding Variation: Variation of amount to be withheld from certain payments made by external administrators and trustees of bankrupt estates", "Enabling_Act": "Taxation Administration Act 1953 Section 15-15 of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2015", "Date_of_Issue": "25 September 2015", "Signatory": "Deputy Commissioner of Taxation", "Registration_Number": "F2015L01528", "Registration_Date": "29 September 2015", "Body": "1. Name of instrument: This determination is the PAYG Withholding Variation: Variation of amount to be withheld from certain payments made by external administrators and trustees of bankrupt estates | 2. Commencement: This instrument commences on 1 October 2015. | 3. Application: This instrument applies to a payment made by an external administrator or trustee of a bankrupt estate that is covered by Subdivisions 12-35, 12-85 and 12-90 of Schedule 1 to the Taxation Administration Act 1953, which accrued prior to the date on which the administrator or trustee was appointed, within the following categories: a. back payments of wages, including unpaid amounts of leave already taken and underpayment of wages over any period b. unused annual leave c. payment in lieu of notice d. redundancy pay, and e. long service leave a. back payments of wages, including unpaid amounts of leave already taken and underpayment of wages over any period b. unused annual leave c. payment in lieu of notice d. redundancy pay, and e. long service leave Excluding any amounts to the extent they fall within the tax-free component of a genuine redundancy payment. | 4. Amount to be withheld: The amount to be withheld from payments covered by this instrument is an amount equal to 34.5% of the total payment. | 5. Definitions: An external administrator is a liquidator, receiver, receiver and manager, voluntary administrator (appointed under the Corporations Act 2001) or an administrator of a deed of company arrangement.", "Related_Explanatory_Statements": "OPS 2015/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20154/00001", "Unmatched_Content": "I, Sally Jane Druhan, Deputy Commissioner of Taxation, make this determination under section 15-15 of Schedule 1 to the Taxation Administration Act 1953 ."}
{"Instrument_Reference": "OPS 2014/1", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2014", "Date_of_Issue": "8 November 2013", "Signatory": "Steve Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2014L00012", "Registration_Date": "2 January 2014", "Body": "I, Steve Vesperman, Deputy Commissioner of Taxation, vary the amount required to be withheld as described below from withholding payments that are: • covered by subdivision 12-B (Payments for work and services) of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | • covered by subdivision 12-B (Payments for work and services) of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This legislative instrument revokes Legislative Instrument No. F2011L02733 registered on the 19th December 2011. | Commencement | This instrument commences on the day after registration on the Federal Register of Legislative Instruments. | Class of cases | Payments covered by subdivision 12-B of Schedule 1 to the Taxation Administration Act 1953 , where: • all or part of the payment is paid, or is to be paid, by a payer at the direction of the payee, as a donation to a deductible gift recipient (as defined in section 30-227 of the Income Tax Assessment Act 1997 ) • the donation is made under an occasional giving arrangement, and • the payee has not advised the payer that they do not want a variation to the amount withheld. | • all or part of the payment is paid, or is to be paid, by a payer at the direction of the payee, as a donation to a deductible gift recipient (as defined in section 30-227 of the Income Tax Assessment Act 1997 ) • the donation is made under an occasional giving arrangement, and • the payee has not advised the payer that they do not want a variation to the amount withheld. | Amount required to be withheld | In working out how much a payer is required to withhold under the withholding schedules, known as the pay as you go (PAYG) withholding tax tables, a payer should: A. Calculate the amount of withholding required from the payee's gross earnings for the relevant pay period (prior to deducting the donation) by using the applicable tax table; and B. Subtract from the withholding figure calculated at (A), the amount of the donation multiplied by 0.34. | A. Calculate the amount of withholding required from the payee's gross earnings for the relevant pay period (prior to deducting the donation) by using the applicable tax table; and B. Subtract from the withholding figure calculated at (A), the amount of the donation multiplied by 0.34. | If the resulting withholding amount is zero or negative, there is no amount to withhold.", "Related_Explanatory_Statements": "OPS 2014/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument revokes Legislative Instrument No. F2011L02733 registered on the 19th December 2011.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20141/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2014/3", "Title": "", "Enabling_Act": "Taxation Administration Act 1953 Section 15-25 of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2014", "Date_of_Issue": "", "Signatory": "Signed on the 29th of May 2014 Steve Versperman Deputy Commissioner of Taxation", "Registration_Number": "F2014L00689", "Registration_Date": "10 June 2014", "Body": "I, Steve Vesperman, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 . | Commencement | This instrument commences on 1 July 2014. | Purpose | (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . | (2) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy, Temporary Budget Repair levy and amounts of liabilities to the Commonwealth under the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 . | (3) The withholding schedules in this instrument replace schedules which currently apply. This instrument revokes those schedules. | Withholding Schedules | Each of the withholding schedules listed in the following table, has effect from the date of commencement of this instrument. Schedule number Quick code number Title 1 39407 Statement of formulas for calculating amounts to be withheld 2 39416 Tax table for individuals employed in the horticultural or shearing industry 3 39417 Tax table for actors, variety artists and other entertainers 4 39427 Tax table for return to work payments 5 39428 Tax table for back payments, commissions, bonuses and similar payments 6 39429 Tax table for annuities 7 39430 Tax table for unused leave payments on termination of employment 8 39431 Statement of formulas for calculating Higher Education Loan Program (HELP) and Student Financial Supplement Scheme (SFSS) components 9 39432 Tax table for seniors and pensioners 10 39433 Tax table for Joint Petroleum Development Area 11 39434 Tax table for employment termination payments 12 39435 Tax table for superannuation lump sums 13 39436 Tax table for superannuation income streams | Revocation of current withholding schedules | Each of the withholding schedules listed in the following table, is withdrawn: Schedule number NAT number Title 1 1004-05-2012 Statement of formulas for calculation amounts to be withheld 2 1005-05-2012 Weekly tax table 3 1006-05-2012 Fortnightly tax table 5 1008-05-2012 Weekly tax table with no and half Medicare levy 6 1010-05-2012 Medicare levy adjustment weekly tax table 7 1011-05-2012 Medicare levy adjustment fortnightly tax table 24 1013-05-2012 Tax table for individuals employed in the horticultural or shearing industry 9 1023-05-2012 Tax table for actors, variety artists and other entertainers 10 1024-05-2012 Tax table for daily and casual workers 11 2173-05-2013 Higher Education Loan Program weekly tax table 12 2185-05-2013 Higher Education Loan Program fortnightly tax table 14 2335-05-2013 Statement of formulas for calculating Higher Education Loan Program (HELP) component 16 3305-05-2013 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component 17 3306-05-2013 Student Financial Supplement Scheme (SFSS) weekly tax table 18 3307-05-2013 Student Financial Supplement Scheme (SFSS) fortnightly tax table 26 3347-05-2013 Tax table for return to work payments 30 3348-05-2013 Tax table for back payments, commissions, bonuses and similar payments 31 3350-05-2012 Tax table for annuities 28 3351-05-213 Tax table for unused leave payments on termination of employment 21 3539-05-2013 Calculating Higher Education Loan Program in conjunction with Student Financial Supplement Scheme 22 4466-05-2013 Tax table for seniors and pensioners 23 7288-05-2012 Tax table for Joint Petroleum Development Area 32 70980-05-2013 Tax table for employment termination payments 33 70981-05-2012 Tax table for superannuation lump sum 34 70982-05-2012 Tax table for superannuation income streams", "Related_Explanatory_Statements": "OPS 2014/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20143/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2014/5", "Title": "made for the purposes of collecting income tax, Medicare levy, Temporary Budget Repair levy and amounts due to the Commonwealth under the Higher Education Support Act 2003, the Social Security Act 1991 and the Student Assistance Act 1973. (3) The withholding schedule in this instrument replaces the schedule which currently applies. This instrument revokes that schedule", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2014", "Date_of_Issue": "2 December 2014", "Signatory": "Stephen Vesperman Deputy Commissioner of Taxation", "Registration_Number": "F2014L01665", "Registration_Date": "10 December 2014", "Body": "Commencement | This instrument commences on 1 February 2015. | Purpose | (1) Withholding schedules specify the formulas and procedures to be used for working out the amount to be withhold by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953. (2) The withholding schedule in this instrument is made for the purposes of collecting income tax, Medicare levy, Temporary Budget Repair levy and amounts due to the Commonwealth under the Higher Education Support Act 2003, the Social Security Act 1991 and the Student Assistance Act 1973. (3) The withholding schedule in this instrument replaces the schedule which currently applies. This instrument revokes that schedule. | (1) Withholding schedules specify the formulas and procedures to be used for working out the amount to be withhold by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953. (2) The withholding schedule in this instrument is made for the purposes of collecting income tax, Medicare levy, Temporary Budget Repair levy and amounts due to the Commonwealth under the Higher Education Support Act 2003, the Social Security Act 1991 and the Student Assistance Act 1973. (3) The withholding schedule in this instrument replaces the schedule which currently applies. This instrument revokes that schedule. | Withholding Schedule | The withholding schedule listed below has effect from the date of commencement of this instrument: Schedule number Quick code number Title 14 34744 Tax table for additional amounts to withhold as a result of an agreement to increase withholding | Revocation of current withholding schedule | The withholding schedule listed below is withdrawn: Schedule number NAT number Title 40 NAT 5441-05.2013 Tax table for additional amounts to withhold as a result of an upwards variation | Use this table if there is an agreement in place between you and your payee to withhold an additional amount. | For payments made on or after 1 February 2015. | This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953. It applies to withholding payments covered by Subdivision 12-B, 12-C and 12-D. | Using this table | A payee may ask you to withhold a higher amount from their income than would normally be required. | A payee's request to have additional amounts withheld should be in writing but can be in any format that suits your business. For example, an email request could be used or you may design a paper or computer-based form for this purpose. | Your agreement to the arrangement will be indicated by withholding in accordance with the payee's request. No additional record is required. | The total amount to withhold is the normal amount calculated on the payee's earnings (based on the applicable withholding schedule or regulation) plus the additional amount requested by the payee. | Find out more | For a full list of tax tables, refer to Tax tables (https://www.ato.gov.au/taxtables). | Alternatively, our calculator can help you work out the correct amount of tax to withhold from payments to most payees. To access the calculator, refer to Tax withheld calculator (https://www.ato.gov.au/taxwithheldcalculator). | How to work out the withholding amount | To work out the amount to withhold, you must: 1. Use the appropriate tax table to look up the normal amount of withholding for the period using instructions in that table. 2. Work out the additional amount the payee wants withheld in accordance with their written request. 3. Add the amount from step 1 to the amount from step 2. Example The payee's weekly earnings are $854.00. The payee and the payer have an agreement that the payer withholds an additional $50 a week from the payee's earnings. If the payee is claiming the tax-free threshold, the payer would use column 2 of the Weekly tax table (NAT 1005) to find the basic amount to withhold of $132. The total amount to withhold from the payee's weekly earnings is $132 + $50 = $182. | 1. Use the appropriate tax table to look up the normal amount of withholding for the period using instructions in that table. 2. Work out the additional amount the payee wants withheld in accordance with their written request. 3. Add the amount from step 1 to the amount from step 2. | Example The payee's weekly earnings are $854.00. The payee and the payer have an agreement that the payer withholds an additional $50 a week from the payee's earnings. If the payee is claiming the tax-free threshold, the payer would use column 2 of the Weekly tax table (NAT 1005) to find the basic amount to withhold of $132. The total amount to withhold from the payee's weekly earnings is $132 + $50 = $182. | PAYG withholding publications | You can access all PAYG withholding tax tables and other PAYG withholding publications quickly and easily from our website. For more information: • visit PAYG withholding (https://www.ato.gov.au/paygw) • refer to • Tax tables (https://www.ato.gov.au/Rates/Tax-tables/) • PAYG withholding variations for payers (https://www.ato.gov.au/Business/PAYG-withholding/In-detail/Specialised-industry-topics/PAYG-withholding-variations-for-payers/) | • visit PAYG withholding (https://www.ato.gov.au/paygw) • refer to | • Tax tables (https://www.ato.gov.au/Rates/Tax-tables/) • PAYG withholding variations for payers (https://www.ato.gov.au/Business/PAYG-withholding/In-detail/Specialised-industry-topics/PAYG-withholding-variations-for-payers/) | Copies of weekly and fortnightly tax tables are available from selected newsagents. Selected newsagents also hold copies of the following: • Tax file number declaration (https://www.ato.gov.au/Forms/TFN-declaration/) (NAT 3092) • Withholding declaration (https://www.ato.gov.au/Forms/Withholding-declaration/) (NAT 3093) | • Tax file number declaration (https://www.ato.gov.au/Forms/TFN-declaration/) (NAT 3092) • Withholding declaration (https://www.ato.gov.au/Forms/Withholding-declaration/) (NAT 3093)", "Related_Explanatory_Statements": "OPS 2014/5 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20145/00001", "Unmatched_Content": "Other References: PAYG withholding variations for payers Tax file number declaration (NAT 3092) Withholding declaration (NAT 3093) PAYG withholding Tax tables Tax withheld calculator"}
{"Instrument_Reference": "OPS 2013/2", "Title": "made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988 , the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 ", "Enabling_Act": "Taxation Administration Act 1953 Section 15-25 of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2013", "Date_of_Issue": "5 April 2013", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2013L00654", "Registration_Date": "15 May 2013", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 . | This legislative instrument revokes Legislative Instrument No. F2012L01068 registered on the 24th May 2012. | Commencement | This instrument commences on 1 July 2013. | Purpose | (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (2) The withholding schedule in this instrument is made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988 , the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 . | (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (2) The withholding schedule in this instrument is made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988 , the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 . | Withholding Schedule | Schedule: 30 NAT Number: 3348-03.2013. Title: Tax table for back payments, commissions, bonuses and similar payments", "Related_Explanatory_Statements": "OPS 2013/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument revokes Legislative Instrument No. F2012L01068 registered on the 24th May 2012.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20132/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2013/3", "Title": "", "Enabling_Act": "Taxation Administration Act 1953 Section 15-25 of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2013", "Date_of_Issue": "", "Signatory": "Signed on the 28th of May 2013 Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2013L00908", "Registration_Date": "4 June 2013", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 . | Commencement | This instrument commences on 1 July 2013. | Purpose | (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . | (2) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 . | (3) This legislative instrument also revokes Taxation Administration Act 1953 - tax table for employment termination payments (FRLI number: F2012L01427 registered on 29 June 2012). | Withholding Schedules | Each of the withholding schedules listed in the following table, has effect: Schedule number NAT number Title 11 2173-05.2013 Higher Education Loan Program weekly tax table Including statement of formulas for calculating weekly and monthly withholding 12 2185-05.2013 Higher Education Loan Program fortnightly tax table Including statement of formulas 14 2335-05.2013 Statement of formulas for calculating Higher Education Loan Program (HELP) component Including coefficients for calculating weekly withholding amounts incorporating HELP component 16 3305-05.2013 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component Including coefficients for calculating weekly withholding amounts incorporating SFSS component 17 3306-05.2013 Student Financial Supplement Scheme weekly tax table Including formulas for calculating monthly withholding 18 3307-05.2013 Student Financial Supplement Scheme fortnightly tax table Including statement of formulas 21 3539-05.2013 Calculating Higher Education Loan Program in conjunction with Student Financial Supplement Scheme The coefficients in this table should be used together with the Statement of formulas for calculating amounts to be withheld (NAT1004) 22 4466-05.2013 Tax table for seniors and pensioners Use for payments to low income aged persons and pensioners 26 3347-05.2013 Tax table for return to work payments 29 3352-05.2013 Tax table for payments made under a voluntary agreement 32 70980-05.2013 Tax table for employment termination payments 40 5441-05.2013 Tax table for additional amounts to withhold as a result of an upwards variation | Revocation of current withholding schedules | The following withholding schedules are to be withdrawn: Schedule number NAT number Title 11 2173-05.2012 Higher Education Loan Program weekly tax table Including statement of formulas for calculating weekly and monthly withholding 12 2185-05.2012 Higher Education Loan Program fortnightly tax table 14 2335-05.2012 Statement of formulas for calculating Higher Education Loan Program (HELP) component 16 3305-05.2012 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component 17 3306-05.2012 Student Financial Supplement Scheme weekly tax table Including formulas for calculating monthly withholding 18 3307-05.2012 Student Financial Supplement Scheme fortnightly tax table Including statement of formulas 21 3539-05.2012 Calculating Higher Education Loan Program in conjunction with Student Financial Supplement Scheme The coefficients in this table should be used together with the Statement of formulas for calculating amounts to be withheld (NAT1004) 22 4466-05.2012 Tax table for seniors and pensioners Use for payments to low income aged persons and pensioners 26 3347-05.2006 Tax table for return to work payments 29 3352-11.2005 Tax table for payments made under a voluntary agreement 32 70980-05.2012 Tax table for employment termination payments", "Related_Explanatory_Statements": "OPS 2013/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20133/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2012/1", "Title": "made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988 , the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 . (3) The withholding schedule in this instrument combines three current withholding schedules into one", "Enabling_Act": "Taxation Administration Act 1953 Section 15-25 of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2012", "Date_of_Issue": "21 May 2012", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2012L01068", "Registration_Date": "24 May 2012", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 . | Commencement | This instrument commences on 1 July 2012. | Purpose | (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (2) The withholding schedule in this instrument is made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988 , the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 . (3) The withholding schedule in this instrument combines three current withholding schedules into one. | (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (2) The withholding schedule in this instrument is made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988 , the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 . (3) The withholding schedule in this instrument combines three current withholding schedules into one. | Withholding Schedule | Schedule: 30 NAT Number: 3348-02.2012. Title: Tax table for back payments, commissions, bonuses and similar payments has effect from 1 July 2012. | has effect from 1 July 2012. | Revocation of current withholding schedules | The current tax tables:- • Tax table for back payments (NAT 3348-05.2010) • Tax table for commission payments (NAT 10146-11.2003) • Tax table for bonuses and similar payments (NAT 7905-09.2004) are withdrawn. | • Tax table for back payments (NAT 3348-05.2010) • Tax table for commission payments (NAT 10146-11.2003) • Tax table for bonuses and similar payments (NAT 7905-09.2004) | are withdrawn.", "Related_Explanatory_Statements": "OPS 2011/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20121/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2012/2", "Title": "defined in the Timor Sea Treaty 24 1013-05.2012 Tax table for individuals employed in the horticultural or shearing industry Including statement of formulas 28 3351-05.2012 Tax table for unused leave payments on termination of employment 31 3350-05.2012 Tax table for annuities 33 70981-05.2012 Tax table for superannuation lump sums 34 70982-05.2012 Tax table for superannuation income streams", "Enabling_Act": "Taxation Administration Act 1953 Section 15-25 of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2012", "Date_of_Issue": "21 May 2011", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2012L01071", "Registration_Date": "4 May 2012", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 . | Commencement | This instrument commences on 1 July 2012. | Purpose | (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . | (2) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988, the Higher Education Support Act 2003, the Social Security Act 1991 and the Student Assistance Act 1973 . | Withholding Schedules | Each of the withholding schedules listed in the following table, has effect: Schedule number NAT number Title 1 1004-05.2012 Statement of formulas for calculating amounts to be withheld 2 1005-05.2012 Weekly tax table Including instructions for calculating monthly and quarterly withholding 3 1006-05.2012 Fortnightly tax table 5 1008-05.2012 Weekly tax table with no and half Medicare levy 6 1010-05.2012 Medicare levy adjustment weekly tax table 7 1011-05.2012 Medicare levy adjustment fortnightly tax table 9 1023-05.2012 Tax table for actors, variety artists and other entertainers 10 1024-05.2012 Tax table for daily and casual workers 11 2173-05.2012 Higher Education Loan Program weekly tax table Including statement of formulas for calculating weekly and monthly withholding 12 2185-05.2012 Higher Education Loan Program fortnightly tax table Including statement of formulas 14 2335-05.2012 Statement of formulas for calculating Higher Education Loan Program (HELP) component Including coefficients for calculating weekly withholding amounts incorporating HELP component 16 3305-05.2012 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component Including coefficients for calculating weekly withholding amounts incorporating SFSS component 17 3306-05.2012 Student Financial Supplement Scheme weekly tax table Including formulas for calculating monthly withholding 18 3307-05.2012 Student Financial Supplement Scheme fortnightly tax table Including statement of formulas 21 3539-05.2012 Calculating Higher Education Loan Program in conjunction with Student Financial Supplement Scheme The coefficients in this table should be used together with the Statement of formulas for calculating amounts to be withheld (NAT1004) 22 4466-05.2012 Tax table for seniors and pensioners Use for payments to low income aged persons and pensioners 23 7288-05.2012 Tax table for Joint Petroleum Development Area Use for payments to workers and service providers in the Joint Petroleum Development Area (JPDA). The JPDA is defined in the Timor Sea Treaty 24 1013-05.2012 Tax table for individuals employed in the horticultural or shearing industry Including statement of formulas 28 3351-05.2012 Tax table for unused leave payments on termination of employment 31 3350-05.2012 Tax table for annuities 33 70981-05.2012 Tax table for superannuation lump sums 34 70982-05.2012 Tax table for superannuation income streams | Including instructions for calculating monthly and quarterly withholding | Including statement of formulas for calculating weekly and monthly withholding | Including statement of formulas | Including coefficients for calculating weekly withholding amounts incorporating HELP component | Including coefficients for calculating weekly withholding amounts incorporating SFSS component | Including formulas for calculating monthly withholding | Including statement of formulas | The coefficients in this table should be used together with the Statement of formulas for calculating amounts to be withheld (NAT1004) | Use for payments to low income aged persons and pensioners | Use for payments to workers and service providers in the Joint Petroleum Development Area (JPDA). The JPDA is defined in the Timor Sea Treaty | Including statement of formulas | Revocation of current withholding schedules | The following withholding schedules are to be withdrawn: Schedule number NAT number Title 1 1004-05.2011 Statement of formulas for calculating amounts to be withheld Incorporating the temporary flood and cyclone reconstruction levy 1E 1004E-05.2011 Statement of formulas for calculating amounts to be withheld - flood levy exemption 2 1005-05.2011 Weekly tax table Incorporating Medicare levy and temporary flood and cyclone reconstruction levy 2E 1005E-05.2011 Weekly tax table - flood levy exemption Incorporating Medicare levy 3 1006-05.2011 Fortnightly tax table Incorporating Medicare levy and temporary flood and cyclone reconstruction levy 3E 1006E-05.2011 Fortnightly tax table - flood levy exemption Incorporating Medicare levy 4 1007-05.2011 Monthly tax table Incorporating Medicare levy and temporary flood and cyclone reconstruction levy 4E 1007E-05.2011 Monthly tax table - flood levy exemption Incorporating Medicare levy 5 1008-05.2011 Weekly tax table with no and half Medicare levy Incorporating temporary flood and cyclone reconstruction levy 5E 1008E-05.2011 Weekly tax table with no and half Medicare levy - flood levy exemption 6 1010-05.2011 Medicare levy adjustment weekly tax table 7 1011-05.2011 Medicare levy adjustment fortnightly tax table 8 1012-05.2011 Medicare levy adjustment monthly tax table 9 1023-05.2011 Tax table for actors, variety artists and other entertainers 10 1024-05.2011 Tax table for daily and casual workers Incorporating Medicare levy and temporary flood and cyclone reconstruction levy, including statement of formulas 10E 1024E-05.2011 Tax table for daily and casual workers - flood levy exemption 11 2173-05.2011 Higher Education Loan Program (HELP) weekly tax table Including statement of formulas 12 2185-05.2011 Higher Education Loan Program (HELP) fortnightly tax table Including statement of formulas 13 2186-05.2011 Higher Education Loan Program (HELP) monthly tax table Including statement of formulas 14 2335-05.2011 Statement of formulas for calculating Higher Education Loan Program (HELP) component Incorporating the temporary flood and cyclone reconstruction levy Including coefficients for calculating weekly withholding amounts incorporating HELP component 14E 2335E-05.2011 Statement of formulas for calculating Higher Education Loan Program (HELP) component - flood levy exemption Including coefficients for calculating weekly withholding amounts incorporating HELP component 15 2446-05.2011 Statement of formulas for calculating withholding amounts for members of the defence force 16 3305-05.2011 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component Incorporating the temporary flood and cyclone reconstruction levy Including coefficients for calculating weekly withholding amounts incorporating SFSS component 16E 3305E-05.2011 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component - flood levy exemption Including coefficients for calculating weekly withholding amounts incorporating SFSS component 17 3306-05.2011 Student Financial Supplement Scheme (SFSS) weekly tax table Including statement of formulas 18 3307-05.2011 Student Financial Supplement Scheme (SFSS) fortnightly tax table Including statement of formulas 19 3308-05.2011 Student Financial Supplement Scheme (SFSS) monthly tax table Including statement of formulas 20 3479-05.2011 Quarterly tax table Incorporating Medicare levy and temporary flood and cyclone reconstruction levy 20E 3479E-05.2011 Quarterly tax table - flood levy exemption Incorporating Medicare levy 21 3539-05.2011 Calculating Higher Education Loan Program in conjunction with Student Financial Supplement Scheme Incorporating the temporary flood and cyclone reconstruction levy The coefficients in this table should be used in conjunction with the Statement of formulas of calculating amounts to be withheld 21E 3539E-05.2011 Calculating Higher Education Loan Program in conjunction with Student Financial Supplement Scheme - flood levy exemption The coefficients in this table should be used in conjunction with the Statement of formulas of calculating amounts to be withheld 22 4466-05.2011 Tax table for senior Australians Incorporating the temporary flood and cyclone reconstruction levy 22E 4466E-05.2011 Tax table for senior Australians - flood levy exemption 23 7288-05.2010 Special tax table - Joint Petroleum Development Area 23 7288-05.2011 Special tax table - Joint Petroleum Development Area 24 1013-05.2006 Special tax table for payments to individuals employed in the horticultural industry - including statement of formulas 25 1014-05.2006 Special tax table for payments to individuals employed in the shearing industry - including statement of formulas 28 3351-05.2011 Tax table for unused leave payments on termination of employment 31 3350-05.2011 Tax table for annuities 33 70981-05.2011 Tax table for superannuation lump sums 34 70982-05.2011 Tax table for superannuation income streams 39 73834-05.2011 Statement of formulas for calculating flood levy component | Incorporating the temporary flood and cyclone reconstruction levy | Incorporating Medicare levy and temporary flood and cyclone reconstruction levy | Incorporating Medicare levy | Incorporating Medicare levy and temporary flood and cyclone reconstruction levy | Incorporating Medicare levy | Incorporating Medicare levy and temporary flood and cyclone reconstruction levy | Incorporating Medicare levy | Incorporating temporary flood and cyclone reconstruction levy | Incorporating Medicare levy and temporary flood and cyclone reconstruction levy, including statement of formulas | Including statement of formulas | Including statement of formulas | Including statement of formulas | Incorporating the temporary flood and cyclone reconstruction levy | Including coefficients for calculating weekly withholding amounts incorporating HELP component | Including coefficients for calculating weekly withholding amounts incorporating HELP component | Incorporating the temporary flood and cyclone reconstruction levy | Including coefficients for calculating weekly withholding amounts incorporating SFSS component | Including coefficients for calculating weekly withholding amounts incorporating SFSS component | Including statement of formulas | Including statement of formulas | Including statement of formulas | Incorporating Medicare levy and temporary flood and cyclone reconstruction levy | Incorporating Medicare levy | Incorporating the temporary flood and cyclone reconstruction levy | The coefficients in this table should be used in conjunction with the Statement of formulas of calculating amounts to be withheld | The coefficients in this table should be used in conjunction with the Statement of formulas of calculating amounts to be withheld | Incorporating the temporary flood and cyclone reconstruction levy", "Related_Explanatory_Statements": "OPS 2012/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20122/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2012/3", "Title": "made for the purposes of collecting income tax and Medicare levy. (3) The withholding schedule in this instrument has been made in accordance with Tax Laws Amendment (2012 Measures No. 3) Act 2012 ", "Enabling_Act": "Taxation Administration Act 1953 Section 15-25 of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2012", "Date_of_Issue": "28 June 2012", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2012L01427", "Registration_Date": "29 June 2012", "Body": "Commencement | This instrument commences on 1 July 2012. | Purpose | (1) The withholding schedule in this instrument specifies the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by paragraph 12-85(b) of Schedule 1 to the Taxation Administration Act 1953 . (2) The withholding schedule in this instrument is made for the purposes of collecting income tax and Medicare levy. (3) The withholding schedule in this instrument has been made in accordance with Tax Laws Amendment (2012 Measures No. 3) Act 2012 . | (1) The withholding schedule in this instrument specifies the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by paragraph 12-85(b) of Schedule 1 to the Taxation Administration Act 1953 . (2) The withholding schedule in this instrument is made for the purposes of collecting income tax and Medicare levy. (3) The withholding schedule in this instrument has been made in accordance with Tax Laws Amendment (2012 Measures No. 3) Act 2012 . | Withholding Schedule | Schedule: 32 NAT Number: 70980-06.2012 Title: Tax table for employment termination payments has effect from 1 July 2012. | has effect from 1 July 2012. | Revocation of current withholding schedule | The current Tax table for employment termination payments (NAT 70980-05.2011) is withdrawn.", "Related_Explanatory_Statements": "OPS 2012/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20123/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2011/1", "Title": "", "Enabling_Act": "Taxation Administration Act 1953 Section 15-25 of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2011", "Date_of_Issue": "23 May 2011", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2011L00882", "Registration_Date": "31 May 2011", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 . | Commencement | This instrument commences on 1 July 2011. | Purpose | (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (2) The withholding schedules in this instrument are made for the purposes of collecting income tax, the Temporary Flood and Cyclone Reconstruction Levy, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988 , the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 . | (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (2) The withholding schedules in this instrument are made for the purposes of collecting income tax, the Temporary Flood and Cyclone Reconstruction Levy, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988 , the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 . | Withholding Schedules | Each of the withholding schedules listed in the following table, has effect: Schedule number NAT number Title 1 1004-05.2011 Statement of formulas for calculating amounts to be withheld Incorporating the temporary flood and cyclone reconstruction levy 1E 1004E-05.2011 Statement of formulas for calculating amounts to be withheld - flood levy exemption 2 1005-05.2011 Weekly tax table Incorporating Medicare levy and temporary flood and cyclone reconstruction levy 2E 1005E-05.2011 Weekly tax table - flood levy exemption Incorporating Medicare levy 3 1006-05.2011 Fortnightly tax table Incorporating Medicare levy and temporary flood and cyclone reconstruction levy 3E 1006E-05.2011 Fortnightly tax table - flood levy exemption Incorporating Medicare levy 4 1007-05.2011 Monthly tax table Incorporating Medicare levy and temporary flood and cyclone reconstruction levy 4E 1007E-05.2011 Monthly tax table - flood levy exemption Incorporating Medicare levy 5 1008-05.2011 Weekly tax table with no and half Medicare levy Incorporating temporary flood and cyclone reconstruction levy 5E 1008E-05.2011 Weekly tax table with no and half Medicare levy - flood levy exemption 6 1010-05.2011 Medicare levy adjustment weekly tax table 7 1011-05.2011 Medicare levy adjustment fortnightly tax table 8 1012-05.2011 Medicare levy adjustment monthly tax table 9 1023-05.2011 Tax table for actors, variety artists and other entertainers 10 1024-05.2011 Tax table for daily and casual workers Incorporating Medicare levy and temporary flood and cyclone reconstruction levy, including statement of formulas 10E 1024E-05.2011 Tax table for daily and casual workers - flood levy exemption 11 2173-05.2011 Higher Education Loan Program (HELP) weekly tax table Including statement of formulas 12 2185-05.2011 Higher Education Loan Program (HELP) fortnightly tax table Including statement of formulas 13 2186-05.2011 Higher Education Loan Program (HELP) monthly tax table Including statement of formulas 14 2335-05.2011 Statement of formulas for calculating Higher Education Loan Program (HELP) component Incorporating the temporary flood and cyclone reconstruction levy Including coefficients for calculating weekly withholding amounts incorporating HELP component 14E 2335E-05.2011 Statement of formulas for calculating Higher Education Loan Program (HELP) component - flood levy exemption Including coefficients for calculating weekly withholding amounts incorporating HELP component 15 2446-05.2011 Statement of formulas for calculating withholding amounts for members of the defence force 16 3305-05.2011 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component Incorporating the temporary flood and cyclone reconstruction levy Including coefficients for calculating weekly withholding amounts incorporating SFSS component 16E 3305E-05.2011 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component - flood levy exemption Including coefficients for calculating weekly withholding amounts incorporating SFSS component 17 3306-05.2011 Student Financial Supplement Scheme (SFSS) weekly tax table Including statement of formulas 18 3307-05.2011 Student Financial Supplement Scheme (SFSS) fortnightly tax table Including statement of formulas 19 3308-05.2011 Student Financial Supplement Scheme (SFSS) monthly tax table Including statement of formulas 20 3479-05.2011 Quarterly tax table Incorporating Medicare levy and temporary flood and cyclone reconstruction levy 20E 3479E-05.2011 Quarterly tax table - flood levy exemption Incorporating Medicare levy 21 3539-05.2011 Calculating Higher Education Loan Program in conjunction with Student Financial Supplement Scheme Incorporating the temporary flood and cyclone reconstruction levy The coefficients in this table should be used in conjunction with the Statement of formulas of calculating amounts to be withheld 21E 3539E-05.2011 Calculating Higher Education Loan Program in conjunction with Student Financial Supplement Scheme - flood levy exemption The coefficients in this table should be used in conjunction with the Statement of formulas of calculating amounts to be withheld 22 4466-05.2011 Tax table for senior Australians Incorporating the temporary flood and cyclone reconstruction levy 22E 4466E-05.2011 Tax table for senior Australians - flood levy exemption 23 7288-05.2011 Special tax table - Joint Petroleum Development Area 28 3351-05.2011 Tax table for unused leave payments on termination of employment 31 3350-05.2011 Tax table for annuities 32 70980-05.2011 Tax table for employment termination payments 33 70981-05.2011 Tax table for superannuation lump sums 34 70982-05.2011 Tax table for superannuation income streams 39 73834-05.2011 Statement of formulas for calculating flood levy component | Revocation of current withholding schedules | The following withholding schedules are to be withdrawn: Schedule number NAT number Title 1 1004-05.2010 Statement of formulas for calculating amounts to be withheld 2 1005-05.2010 Weekly tax table Incorporating Medicare levy with and without leave loading 3 1006-05.2010 Fortnightly tax table Incorporating Medicare levy with and without leave loading 4 1007-05.2010 Monthly tax table Incorporating Medicare levy with and without leave loading 5 1008-05.2010 Weekly tax table with no and half Medicare levy Including Medicare levy adjustment to half levy - table 6 1010-05.2010 Medicare levy adjustment weekly tax table 7 1011-05.2010 Medicare levy adjustment fortnightly tax table 8 1012-05.2010 Medicare levy adjustment monthly tax table 9 1023-05.2010 Tax table for actors, variety artists and other entertainers 10 1024-05.2010 Tax table for daily and casual workers Incorporating Medicare levy, including statement of formulas 11 2173-05.2010 Higher Education Loan Program (HELP) weekly tax table Including statement of formulas 12 2185-05.2010 Higher Education Loan Program (HELP) fortnightly tax table Including statement of formulas 13 2186-05.2010 Higher Education Loan Program (HELP) monthly tax table Including statement of formulas 14 2335-05.2010 Statement of formulas for calculating Higher Education Loan Program (HELP) component Including coefficients for calculating weekly withholding amounts incorporating HELP component 15 2446-05.2010 Statement of formulas for calculating withholding amounts for members of the defence force 16 3305-05.2010 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component Including coefficients for calculating weekly withholding amounts incorporating SFSS component 17 3306-05.2010 Student Financial Supplement Scheme (SFSS) weekly tax table Including statement of formulas 18 3307-05.2010 Student Financial Supplement Scheme (SFSS) fortnightly tax table Including statement of formulas 19 3308-05.2010 Student Financial Supplement Scheme (SFSS) monthly tax table Including statement of formulas 20 3479-05.2010 Quarterly tax table Incorporating Medicare levy with and without leave loading 21 3539-05.2010 Calculating Higher Education Loan Program (HELP) in conjunction with Student Financial Supplement Scheme (SFSS) 22 4466-05.2010 Tax table for senior Australians 23 7288-02.2010 Special tax table - Joint Petroleum Development Area 28 3351-05.2010 Tax table for unused leave payments on termination of employment 31 3350-05.2010 Tax table for annuities 32 70980-05.2010 Tax table for employment termination payments 33 70981-05.2010 Tax table for superannuation lump sums 34 70982-05.2007 Tax table for superannuation income streams", "Related_Explanatory_Statements": "OPS 2011/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20111/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2011/3", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2011", "Date_of_Issue": "9 December 2011", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2011L02733", "Registration_Date": "19 December 2011", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, vary the amount required to be withheld as described below from withholding payments that are: • covered by subdivision 12-B (Payments for work and services) of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | • covered by subdivision 12-B (Payments for work and services) of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This legislative instrument revokes Legislative Instrument No. F2010L03246 registered on the 15th December 2010. | Commencement | This instrument commences on the day after registration on the Federal Register of Legislative Instruments. | Class of cases | Payments covered by subdivision 12-B of Schedule 1 to the Taxation Administration Act 1953 , where: • all or part of the payment is paid, or is to be paid, by a payer at the direction of the payee, as a donation to a deductible gift recipient (as defined in section 30-227 of the Income Tax Assessment Act 1997) • the donation is made under an occasional giving arrangement, and • the payee has not advised the payer that they do not want a variation to the amount withheld. | • all or part of the payment is paid, or is to be paid, by a payer at the direction of the payee, as a donation to a deductible gift recipient (as defined in section 30-227 of the Income Tax Assessment Act 1997) • the donation is made under an occasional giving arrangement, and • the payee has not advised the payer that they do not want a variation to the amount withheld. | Amount required to be withheld | In working out how much a payer is required to withhold under the withholding schedules, known as the pay as you go (PAYG) withholding tax tables, a payer should: A. Calculate the amount of withholding required from the payee's gross earnings for the relevant pay period (prior to deducting the donation) by using the applicable tax table; and B. Subtract from the withholding figure calculated at (A), the amount of the donation multiplied by the rate applicable to the payee's earnings for the period as prescribed in the last column of the table below. | A. Calculate the amount of withholding required from the payee's gross earnings for the relevant pay period (prior to deducting the donation) by using the applicable tax table; and B. Subtract from the withholding figure calculated at (A), the amount of the donation multiplied by the rate applicable to the payee's earnings for the period as prescribed in the last column of the table below. | Earnings for period Applicable Rate Weekly $ Fortnightly $ Monthly $ 246- 575 492 - 1,151 1,066 - 2,495 0.150 576 - 710 1,152 - 1,421 2,496 - 3,080 0.165 711 - 960, 1,422 - 1,921 3,081 - 4,163 0.315 961 - 1,537 1,922 - 3,075 4,164 - 6,664 0.320 1,538 -1,922 3,076 - 3,845 6,665 - 8,332 0.390 1,923 - 3,460 3,846 - 6,921 8,333 - 14,997 0.395 3,461 and above 6,922 and above 14.998 and above 0.475 The applicable rate is based on the payee providing to this payer a Tax file number declaration and being an Australian resident who has claimed the tax-free threshold. | If the resulting withholding amount is zero or negative, there is no amount to withhold.", "Related_Explanatory_Statements": "OPS 2011/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument revokes Legislative Instrument No. F2010L03246 registered on the 15th December 2010.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20113/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2010/1", "Title": "", "Enabling_Act": "Taxation Administration Act 1953 Section 15-25 of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2010", "Date_of_Issue": "25 May 2010", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2010L01472", "Registration_Date": "1 July 2010", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 . | Commencement | This instrument commences on 1 July 2010. | Purpose (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (2) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988 , the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 . | (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (2) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988 , the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 . | Withholding Schedules | Each of the withholding schedules listed in the following table, has effect: Schedule number NAT number Title 1 1004-05.2010 Statement of formulas for calculating amounts to be withheld 2 1005-05.2010 Weekly tax table Incorporating Medicare levy with and without leave loading 3 1006-05.2010 Fortnightly tax table Incorporating Medicare levy with and without leave loading 4 1007-05.2010 Monthly tax table Incorporating Medicare levy with and without leave loading 5 1008-05.2010 Weekly tax table with no and half Medicare levy Including Medicare levy adjustment to half levy - table 6 1010-05.2010 Medicare levy adjustment weekly tax table 7 1011-05.20010 Medicare levy adjustment fortnightly tax table 8 1012-05.2010 Medicare levy adjustment monthly tax table 9 1023-05.2010 Tax table for actors, variety artists and other entertainers 10 1024-05.2010 Tax table for daily and casual workers Incorporating Medicare levy, including statement of formulas 11 2173-05.2010 Higher Education Loan Program (HELP) weekly tax table Including statement of formulas 12 2185-05.2010 Higher Education Loan Program (HELP) fortnightly tax table Including statement of formulas 13 2186-05.2010 Higher Education Loan Program (HELP) monthly tax table Including statement of formulas 14 2335-05.2010 Statement of formulas for calculating Higher Education Loan Program (HELP) component Including coefficients for calculating weekly withholding amounts incorporating HELP component 15 2446-05.2010 Statement of formulas for calculating withholding amounts for members of the defence force 16 3305-05.2010 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component Including coefficients for calculating weekly withholding amounts incorporating SFSS component 17 3306-05.2010 Student Financial Supplement Scheme (SFSS) weekly tax table Including statement of formulas 18 3307-05.2010 Student Financial Supplement Scheme (SFSS) fortnightly tax table Including statement of formulas 19 3308-05.2010 Student Financial Supplement Scheme (SFSS) monthly tax table Including statement of formulas 20 3479-05.2010 Quarterly tax table Incorporating Medicare levy with and without leave loading 21 3539-05.2010 Calculating Higher Education Loan Program (HELP) in conjunction with Student Financial Supplement Scheme (SFSS) 22 4466-05.2010 Tax table for senior Australians 23 7288-05.2010 Special tax table - Joint Petroleum Development Area 28 3351-05.2010 Tax table for unused leave payments on termination of employment 30 3348-05.2010 Tax table for back payments including lump sum payments in arrears. 31 3350-05.2010 Tax table for annuities 32 70980-05.2010 Tax table for employment termination payments 33 70981-05.2010 Tax table for superannuation lump sums | The following withholding schedules are to be withdrawn: Schedule number NAT number Title 1 1004-05.2009 Statement of formulas for calculating amounts to be withheld 2 1005-05.2009 Weekly tax table Incorporating Medicare levy with and without leave loading 3 1006-05.2009 Fortnightly tax table Incorporating Medicare levy with and without leave loading 4 1007-05.2009 Monthly tax table Incorporating Medicare levy with and without leave loading 5 1008-05.2009 Weekly tax table with no and half Medicare levy Including Medicare levy adjustment to half levy - table 6 1010-05.2009 Medicare levy adjustment weekly tax table 7 1011-05.2009 Medicare levy adjustment fortnightly tax table 8 1012-05.2009 Medicare levy adjustment monthly tax table 9 1023-05.2009 Tax table for actors, variety artists and other entertainers. 10 1024-05.2009 Tax table for daily and casual workers Incorporating Medicare levy, including statement of formulas 11 2173-05.2009 Higher Education Loan Program (HELP) weekly tax table Including statement of formulas 12 2185-05.2009 Higher Education Loan Program (HELP) fortnightly tax table Including statement of formulas 13 2186-05.2009 Higher Education Loan Program (HELP) monthly tax table Including statement of formulas 14 2335-05.2009 Statement of formulas for calculating Higher Education Loan Program (HELP) component Including coefficients for calculating weekly withholding amounts incorporating HELP component 15 2446-05.2009 Statement of formulas for calculating withholding amounts for members of the defence force 16 3305-05.2009 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component Including coefficients for calculating weekly withholding amounts incorporating SFSS component 17 3306-05.2009 Student Financial Supplement Scheme (SFSS) weekly tax table Including statement of formulas 18 3307-05.2009 Student Financial Supplement Scheme (SFSS) fortnightly tax table Including statement of formulas 19 3308-05.2009 Student Financial Supplement Scheme (SFSS) monthly tax table Including statement of formulas 20 3479-05.2009 Quarterly tax table Incorporating Medicare levy with and without leave loading 21 3539-05.2009 Coefficients for calculating weekly withholding amounts Incorporating Student Financial Supplement Scheme (SFSS) component and Higher Education Loan Program (HELP) component 22 4466-05.2009 Tax table for senior Australians 23 7288-02.2009 Special tax table - Joint Petroleum Development Area 28 3351-05.2009 Tax table for unused leave payments on termination of employment 30 3348-05.2008 Back payments including lump sum payments in arrears 31 3350-05.2009 Tax table for annuities 32 70980-05.2009 Tax table for employment termination payments 33 70981-05.2009 Tax table for superannuation lump sums", "Related_Explanatory_Statements": "OPS 2010/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20101/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2010/3", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Pay as you go withholding", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2010", "Date_of_Issue": "10 December 2010", "Signatory": "Erin Holland Commissioner of TaxationDeputy Commissioner of Taxation", "Registration_Number": "F2010L03246", "Registration_Date": "15 December 2010", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, vary the amount required to be withheld as described below from withholding payments that are: • covered by subdivision 12-B (Payments for work and services) of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | • covered by subdivision 12-B (Payments for work and services) of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This legislative instrument revokes Legislative Instrument No. F2009L01143 registered on the 23rd March 2009. | Commencement | This instrument commences on the day after registration on the Federal Register of Legislative Instruments. | Class of cases | Payments covered by subdivision 12-B of Schedule 1 to the Taxation Administration Act 1953 , where: • all or part of the payment is paid, or is to be paid, by a payer at the direction of the payee, as a donation to a deductible gift recipient (as defined in section 30-227 of the Income Tax Assessment Act 1997 ) • the donation is made under an occasional giving arrangement, and • the payee has not advised the payer that they do not want a variation to the amount withheld. | • all or part of the payment is paid, or is to be paid, by a payer at the direction of the payee, as a donation to a deductible gift recipient (as defined in section 30-227 of the Income Tax Assessment Act 1997 ) • the donation is made under an occasional giving arrangement, and • the payee has not advised the payer that they do not want a variation to the amount withheld. | Amount required to be withheld | In working out how much a payer is required to withhold under the withholding schedules (known as the Pay as you go withholding tax tables), a payer should: A. Calculate the amount of withholding required from the payees' gross earnings for the relevant pay period (prior to deducting the donation) by using the applicable tax table; and B. Subtract from the withholding figure calculated at (A), the amount of the donation multiplied by the rate applicable to the payee's earnings for the period as prescribed in the last column of the table below. | A. Calculate the amount of withholding required from the payees' gross earnings for the relevant pay period (prior to deducting the donation) by using the applicable tax table; and B. Subtract from the withholding figure calculated at (A), the amount of the donation multiplied by the rate applicable to the payee's earnings for the period as prescribed in the last column of the table below. | Earnings for period Applicable Rate Weekly $ Fortnightly $ Monthly $ 207- 575 414 - 1,151 897 - 2,495 0.15 576 - 710 1,152 - 1,421 2,496 - 3,080 0.165 711 - 1,537 1,422 - 3,075 3,081 - 6,664 0.315 1,538 - 3,460 3,076 - 6,921 6,665 - 14,997 0.385 3,461 and above 6,922 and above 14,998 and above 0.465 The applicable rate is based on the payee providing to this payer a Tax file number declaration and being an Australian resident who has claimed the tax-free threshold. | If the resulting withholding amount is zero or negative, there is no amount to withhold.", "Related_Explanatory_Statements": "OPS 2010/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument revokes Legislative Instrument No. F2009L01143 registered on the 23rd March 2009.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20103/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2009/1", "Title": "made for the purposes of collecting income tax and Medicare levy", "Enabling_Act": "Taxation Administration Act 1953 Pay as you go withholding", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2009", "Date_of_Issue": "5 February 2009", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2009L00304", "Registration_Date": "11 February 2009", "Body": "Taxation Administration Act Special tax table - Joint Petroleum Development Area Withholding Schedule - Legislative instrument | I, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 . | This legislative instrument will revoke Legislative Instrument No. F2006L03348 registered on the 13th day of October 2006. | Commencement | This instrument commences on 15 February 2009. | Purpose | (1)Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . | (2)The withholding schedule in this instrument is made for the purposes of collecting income tax and Medicare levy. | Withholding Schedule | Schedule: 23 NAT Number: 7288-02.2009. Title: Special tax table - Joint Petroleum Development Area has effect from 15 February 2009. | Revocation of current withholding schedules | The current tax table - Special tax tables for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty (NAT 7288-10.2006) is withdrawn.", "Related_Explanatory_Statements": "OPS 2009/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument will revoke Legislative Instrument No. F2006L03348 registered on the 13th day of October 2006.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20091/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2009/2", "Title": "", "Enabling_Act": "Taxation Administration Act 1953 Pay as you go withholding", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2009", "Date_of_Issue": "18 March 2009", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2009L01143", "Registration_Date": "23 March 2009", "Body": "Occasional payroll donations to deductible gift recipients - Legislative instrument | I, Erin Kathleen Holland, Deputy Commissioner of Taxation, vary the amount required to be withheld as described below from withholding payments that are: • covered by subdivision 12-B (Payments for work and services) of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | • covered by subdivision 12-B (Payments for work and services) of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Class of cases | Payments covered by subdivision 12-B of Schedule 1 to the Taxation Administration Act 1953 , where: • all or part of the payment is paid, or is to be paid, by a payer at the direction of the payee, as a donation to a deductible gift recipient (as defined in section 30-227 of the Income Tax Assessment Act 1997 ); • the donation is made under an occasional giving arrangement and • the payee has not advised the payer that they do not want a variation to the amount withheld. | • all or part of the payment is paid, or is to be paid, by a payer at the direction of the payee, as a donation to a deductible gift recipient (as defined in section 30-227 of the Income Tax Assessment Act 1997 ); • the donation is made under an occasional giving arrangement and • the payee has not advised the payer that they do not want a variation to the amount withheld. | Amount required to be withheld | In working out how much a payer is required to withhold under the withholding schedules (known as the Pay as you go withholding tax tables), a payer should: A Calculate the amount of withholding required from the payees' gross earnings for the relevant pay period (prior to deducting the donation) by using the applicable tax table; and B Subtract from the withholding figure calculated at (A), the amount of the donation multiplied by the rate applicable to the payee's earnings for the period as prescribed in the last column of the table below. Earnings for period Applicable Rate Weekly $ Fortnightly $ Monthly $ 188 - 390 376 - 781 815 - 1693 0.15 391 - 652 782 - 1305 1694 - 2829 0.165 653 - 1537 1306 - 3075 2830 - 6664 0.315 1538 - 3460 3076 - 6921 6665 - 14997 0.415 3461 and above 6922 and above 14998 and above 0.465 | A Calculate the amount of withholding required from the payees' gross earnings for the relevant pay period (prior to deducting the donation) by using the applicable tax table; and B Subtract from the withholding figure calculated at (A), the amount of the donation multiplied by the rate applicable to the payee's earnings for the period as prescribed in the last column of the table below. | The applicable rate is based on the payee providing to this payer a Tax File Number declaration and being an Australian resident who has claimed the tax free threshold. | If the resulting withholding amount is zero or negative, there is no amount to withhold. | Commencement | This instrument commences on the day after registration on the Federal Register of Legislative Instruments.", "Related_Explanatory_Statements": "OPS 2009/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20092/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2009/3", "Title": "", "Enabling_Act": "Taxation Administration Act 1953 Section 15-25 of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2009", "Date_of_Issue": "21 May 2009", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2009L02075", "Registration_Date": "26 May 2009", "Body": "I, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 . Signed on the 21st day of May 2009 | Commencement | This instrument commences on 1 July 2009. | Purpose (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (2) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988 , the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 . | (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (2) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988 , the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 . | Withholding Schedules | Each of the withholding schedules listed in the following table, has effect: Schedule number NAT number Title 1 1004-05.2009 Statement of formulas for calculating amounts to be withheld 2 1005-05.2009 Weekly tax table Incorporating Medicare levy with and without leave loading 3 1006-05.2009 Fortnightly tax table Incorporating Medicare levy with and without leave loading 4 1007-05.2009 Monthly tax table Incorporating Medicare levy with and without leave loading 5 1008-05.2009 Weekly tax table with no and half Medicare levy Including weekly table for Medicare levy adjustment - half levy 6 1010-05.2009 Medicare levy adjustment weekly tax table 7 1011-05.2009 Medicare levy adjustment fortnightly tax table 8 1012-05.2009 Medicare levy adjustment monthly tax table 9 1023-05.2009 Tax table for actors, variety artists and other entertainers 10 1024-05.2009 Tax table for daily and casual workers Incorporating Medicare levy, including statement of formulas 11 2173-05.2009 Higher Education Loan Program (HELP) weekly tax table Including statement of formulas 12 2185-05.2009 Higher Education Loan Program (HELP) fortnightly tax table Including statement of formulas 13 2186-05.2009 Higher Education Loan Program (HELP) monthly tax table Including statement of formulas 14 2335-05.2009 Statement of formulas for calculating Higher Education Loan Program (HELP) component Including coefficients for calculating weekly withholding amounts incorporating HELP component 15 2446-05.2009 Statement of formulas for calculating withholding amounts for members of the Defence Force 16 3305-05.2009 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component Including coefficients for calculating weekly withholding amounts incorporating SFSS component 17 3306-05.2009 Student Financial Supplement Scheme (SFSS) weekly tax table Including statement of formulas 18 3307-05.2009 Student Financial Supplement Scheme (SFSS) fortnightly tax table Including statement of formulas 19 3308-05.2009 Student Financial Supplement Scheme (SFSS) monthly tax table Including statement of formulas 20 3479-05.2009 Quarterly tax table Incorporating Medicare levy with and without leave loading 21 3539-05.2009 Coefficients for calculating weekly withholding amounts Incorporating Student Financial Supplement Scheme (SFSS) component and Higher Education Loan Program (HELP) component 22 4466-05.2009 Tax table for senior Australians 28 3351-05.2009 Tax table for unused leave payments on termination of employment 31 3350-05.2009 Tax table for annuities 32 70980-05.2009 Tax table for employment termination payments 33 70981-05.2009 Tax table for superannuation lump sums | The following withholding schedules are to be withdrawn: Schedule number NAT number Title 1 1004-05.2008 Statement of formulas for calculating amounts to be withheld 2 1005-05.2008 Weekly tax table Incorporating Medicare levy with and without leave loading 3 1006-05.2008 Fortnightly tax table Incorporating Medicare levy with and without leave loading 4 1007-05.2008 Monthly tax table Incorporating Medicare levy with and without leave loading 5 1008-05.2008 Weekly tax table with no and half Medicare levy Including weekly table for Medicare levy adjustment - half levy 6 1010-05.2008 Medicare levy adjustment weekly tax table 7 1011-05.2008 Medicare levy adjustment fortnightly tax table 8 1012-05.2008 Medicare levy adjustment monthly tax table 9 1023-05.2008 Special tax table for actors, variety artists and other entertainers 10 1024-05.2008 Special daily rates tax table Incorporating Medicare levy, including statement of formulas 11 2173-05.2008 Higher Education Loan Programme (HELP) weekly tax table Including statement of formulas 12 2185-05.2008 Higher Education Loan Programme (HELP) fortnightly tax table Including statement of formulas 13 2186-05.2008 Higher Education Loan Programme (HELP) monthly tax table Including statement of formulas 14 2335-05.2008 Statement of formulas for calculating Higher Education Loan Programme (HELP) component Including coefficients for calculating weekly withholding amounts incorporating HELP component 15 2446-05.2008 Statement of formulas for calculating withholding amounts for members of the Defence Force 16 3305-05.2008 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component Including coefficients for calculating weekly withholding amounts incorporating SFSS component 17 3306-05.2008 Student Financial Supplement Scheme (SFSS) weekly tax table Including statement of formulas 18 3307-05.2008 Student Financial Supplement Scheme (SFSS) fortnightly tax table Including statement of formulas 19 3308-05.2008 Student Financial Supplement Scheme (SFSS) monthly tax table Including statement of formulas 20 3479-05.2008 Quarterly tax table Incorporating Medicare levy with and without leave loading 21 3539-05.2008 Coefficients for calculating weekly withholding amounts Incorporating Student Financial Supplement Scheme (SFSS) component and Higher Education Loan Programme (HELP) component 22 4466-05.2008 Special tax table for aged pensioners and low income aged persons (senior Australians) 28 3351-05.2008 Tax table for unused leave payments on termination of employment 31 3350-05.2008 Tax table for non-superannuation income streams 32 70980-05.2008 Tax table for employment termination payments 33 70981-05.2008 Tax table for superannuation lump sums 2571-10.2000 Special Tax Table for Individuals in the Shearing Industry covered by the Shearing Contractors Association of Australia and West Australian Shearing Contractors Association. Incorporating Medicare Levy and Individual Statement of Formulas | Commencement | This instrument commences on 1 July 2009", "Related_Explanatory_Statements": "OPS 2009/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20093/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2008/1", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2008", "Date_of_Issue": "23 May 2008", "Signatory": "Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2008L01698", "Registration_Date": "28 May 2008", "Body": "I, Michael D'Ascenzo, Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 . | Commencement | This instrument commences on 1 July 2008. | Purpose | (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . | (2) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988 , the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 . | Withholding Schedules | Each of the withholding schedules listed in the following table, has effect: Schedule number NAT number Title 1 1004-05.2008 Statement of formulas for calculating amounts to be withheld 2 1005-05.2008 Weekly tax table Incorporating Medicare levy with and without leave loading 3 1006-05.2008 Fortnightly tax table Incorporating Medicare levy with and without leave loading 4 1007-05.2008 Monthly tax table Incorporating Medicare levy with and without leave loading 5 1008-05.2008 Weekly tax table with no and half Medicare levy Including weekly table for Medicare levy adjustment - half levy 6 1010-05.2008 Medicare levy adjustment weekly tax table 7 1011-05.2008 Medicare levy adjustment fortnightly tax table 8 1012-05.2008 Medicare levy adjustment monthly tax table 9 1023-05.2008 Special tax table for actors, variety artists and other entertainers 10 1024-05.2008 Special daily rates tax table Incorporating Medicare levy, including statement of formulas 11 2173-05.2008 Higher Education Loan Programme (HELP) weekly tax table Including statement of formulas 12 2185-05.2008 Higher Education Loan Programme (HELP) fortnightly tax table Including statement of formulas 13 2186-05.2008 Higher Education Loan Programme (HELP) monthly tax table Including statement of formulas 14 2335-05.2008 Statement of formulas for calculating Higher Education Loan Programme (HELP) component Including coefficients for calculating weekly withholding amounts incorporating HELP component 15 2446-05.2008 Statement of formulas for calculating withholding amounts for members of the Defence Force 16 3305-05.2008 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component Including coefficients for calculating weekly withholding amounts incorporating SFSS component 17 3306-05.2008 Student Financial Supplement Scheme (SFSS) weekly tax table Including statement of formulas 18 3307-05.2008 Student Financial Supplement Scheme (SFSS) fortnightly tax table Including statement of formulas 19 3308-05.2008 Student Financial Supplement Scheme (SFSS) monthly tax table Including statement of formulas 20 3479-05.2008 Quarterly tax table Incorporating Medicare levy with and without leave loading 21 3539-05.2008 Coefficients for calculating weekly withholding amounts Incorporating Student Financial Supplement Scheme (SFSS) component and Higher Education Loan Programme (HELP) component 22 4466-05.2008 Special tax table for aged pensioners and low income aged persons (senior Australians) 28 3351-05.2008 Tax table for unused leave payments on termination of employment 30 3348-05.2008 Tax table for back payments including lump sum payments in arrears 31 3350-05.2008 Tax table for annuities 32 70980-05.2008 Tax table for employment termination payments 33 70981-05.2008 Tax table for superannuation lump sums Revocation of current withholding schedules The following withholding schedules are to be withdrawn: Schedule number NAT number Title 1 1004-05.2007 Statement of formulas for calculating amounts to be withheld 2 1005-05.2007 Weekly tax table Incorporating Medicare levy with and without leave loading 3 1006-05.2007 Fortnightly tax table Incorporating Medicare levy with and without leave loading 4 1007-05.2007 Monthly tax table Incorporating Medicare levy with and without leave loading 5 1008-05.2007 Weekly tax table with no and half Medicare levy Including weekly table for Medicare levy adjustment - half levy 6 1010-05.2007 Medicare levy adjustment weekly tax table 7 1011-05.2007 Medicare levy adjustment fortnightly tax table 8 1012-05.2007 Medicare levy adjustment monthly tax table 9 1023-05.2007 Special tax table for actors, variety artists and other entertainers 10 1024-05.2007 Special daily rates tax table Incorporating Medicare levy, including statement of formulas 11 2173-05.2007 Higher Education Loan Programme (HELP) weekly tax table Including statement of formulas 12 2185-05.2007 Higher Education Loan Programme (HELP) fortnightly tax table Including statement of formulas 13 2186-05.2007 Higher Education Loan Programme (HELP) monthly tax table Including statement of formulas 14 2335-05.2007 Statement of formulas for calculating Higher Education Loan Programme (HELP) component Including coefficients for calculating weekly withholding amounts incorporating HELP component 15 2446-05.2007 Statement of formulas for calculating withholding amounts for members of the Defence Force 16 3305-05.2007 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component Including coefficients for calculating weekly withholding amounts incorporating SFSS component 17 3306-05.2007 Student Financial Supplement Scheme (SFSS) weekly tax table Including statement of formulas 18 3307-05.2007 Student Financial Supplement Scheme (SFSS) fortnightly tax table Including statement of formulas 19 3308-05.2007 Student Financial Supplement Scheme (SFSS) monthly tax table Including statement of formulas 20 3479-05.2007 Quarterly tax table Incorporating Medicare levy with and without leave loading 21 3539-05.2007 Coefficients for calculating weekly withholding amounts Incorporating Student Financial Supplement Scheme (SFSS) component and Higher Education Loan Programme (HELP) component 22 4466-05.2007 Special tax table for aged pensioners and low income aged persons (senior Australians) 28 3351-05.2007 Tax table for unused leave payments on termination of employment 30 3348-05.2007 Tax table for back payments including lump sum payments in arrears 31 3350-05.2007 Tax table for non-superannuation income streams 32 70980-05.2007 Tax table for employment termination payments 33 70981-05.2007 Tax table for superannuation lump sums", "Related_Explanatory_Statements": "OPS 2008/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20081/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2008/2", "Title": "Taxation Administration Act - Variation to the rate of withholding from lump sum superannuation member benefits for certain recipients with a terminal medical condition ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2008", "Date_of_Issue": "28 May 2008", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2008L01854", "Registration_Date": "29 May 2008", "Body": "This legislative instrument will revoke Legislative Instrument No. F2007L03872 registered on the 25th day of September 2007. | Name of Instrument | This instrument is the Taxation Administration Act - Variation to the rate of withholding from lump sum superannuation member benefits for certain recipients with a terminal medical condition . | Commencement | This instrument commences on 1 July 2007. | Purpose | This variation ensures that withholding is not required from payments made to recipients with a terminal medical condition of lump sum superannuation member benefits in circumstances where the payment will not be subject to income tax as a result of law changes which were introduced to parliament on 13 February 2008. The changes are contained in the Tax Laws Amendment (2008 Measures No. 2) Bill 2008 but not yet enacted. | Variation to the rate of withholding | This instrument varies to nil the amount required to be withheld from a withholding payment which is: • a superannuation member benefit within the meaning of subsection 307-5(2) of the Income Tax Assessment Act 1997 , and • a superannuation lump sum within the meaning of section 307-65 of the Income Tax Assessment Act 1997 , and • paid to a member in accordance with the payment standards prescribed: • in the case of a benefit paid from a complying superannuation fund - subsection 31(1) of the Superannuation Industry (Supervision) Act 1993 , or • in the case of a benefit paid from an approved deposit fund - subsection 32(1) of that Act, or • in the case of a benefit paid from a retirement savings account - subsection 38(2) of the Retirement Savings Accounts Act 1997 in circumstances where the member has a terminal medical condition at a time in the period: a) starting when the member receives the lump sum; and b) ending at the later of: i) 90 days after the member receives the payment; or ii) 30 June 2008 for a payment made in the 2007-08 financial year. | • a superannuation member benefit within the meaning of subsection 307-5(2) of the Income Tax Assessment Act 1997 , and • a superannuation lump sum within the meaning of section 307-65 of the Income Tax Assessment Act 1997 , and • paid to a member in accordance with the payment standards prescribed: • in the case of a benefit paid from a complying superannuation fund - subsection 31(1) of the Superannuation Industry (Supervision) Act 1993 , or • in the case of a benefit paid from an approved deposit fund - subsection 32(1) of that Act, or • in the case of a benefit paid from a retirement savings account - subsection 38(2) of the Retirement Savings Accounts Act 1997 in circumstances where the member has a terminal medical condition at a time in the period: a) starting when the member receives the lump sum; and b) ending at the later of: i) 90 days after the member receives the payment; or ii) 30 June 2008 for a payment made in the 2007-08 financial year. | • in the case of a benefit paid from a complying superannuation fund - subsection 31(1) of the Superannuation Industry (Supervision) Act 1993 , or • in the case of a benefit paid from an approved deposit fund - subsection 32(1) of that Act, or • in the case of a benefit paid from a retirement savings account - subsection 38(2) of the Retirement Savings Accounts Act 1997 | a) starting when the member receives the lump sum; and b) ending at the later of: i) 90 days after the member receives the payment; or ii) 30 June 2008 for a payment made in the 2007-08 financial year. | i) 90 days after the member receives the payment; or ii) 30 June 2008 for a payment made in the 2007-08 financial year. | A payee will be taken to have a terminal medical condition if the following circumstances exist: (a) two registered medical practitioners have certified, jointly or separately, that the person suffers from an illness, or has incurred an injury, that is likely to result in the death of the person within a period (the certification period) that ends not more than 12 months after the date of the certification; (b) at least one of the registered medical practitioners is a specialist practicing in an area related to the illness or injury suffered by the person; (c) for each of the certificates, the certification period has not ended. | (a) two registered medical practitioners have certified, jointly or separately, that the person suffers from an illness, or has incurred an injury, that is likely to result in the death of the person within a period (the certification period) that ends not more than 12 months after the date of the certification; (b) at least one of the registered medical practitioners is a specialist practicing in an area related to the illness or injury suffered by the person; (c) for each of the certificates, the certification period has not ended.", "Related_Explanatory_Statements": "OPS 2008/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument will revoke Legislative Instrument No. F2007L03872 registered on the 25th day of September 2007.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20082/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2007/3", "Title": "Taxation Administration Act Withholding Schedules 2007 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2007", "Date_of_Issue": "28 May 2007", "Signatory": "Erin Holland Acting Second Commissioner of Taxation", "Registration_Number": "F2007L01533", "Registration_Date": "29 May 2007", "Body": "1. Name of Instrument: This instrument is the Taxation Administration Act Withholding Schedules 2007 . | 2 Commencement: This instrument commences on 1 July 2007. | 3 Purpose: (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (2) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988 , the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 . | 4 Withholding Schedules: Each of the withholding schedules listed in the following table, has effect: Schedule number NAT number Title 1 1004-05.2007 Statement of formulas for calculating amounts to be withheld 2 1005-05.2007 Weekly tax table Incorporating Medicare levy with and without leave loading 3 1006-05.2007 Fortnightly tax table Incorporating Medicare levy with and without leave loading 4 1007-05.2007 Monthly tax table Incorporating Medicare levy with and without leave loading 5 1008-05.2007 Weekly tax table with no and half Medicare levy Including Medicare levy adjustment to half levy - table. 6 1010-05.2007 Medicare levy adjustment weekly tax table 7 1011-05.2007 Medicare levy adjustment fortnightly tax table 8 1012-05.2007 Medicare levy adjustment monthly tax table 9 1023-05.2007 Special tax table for actors, variety artists and other entertainers 10 1024-05.2007 Special daily rates tax table Incorporating Medicare levy, including statement of formulas 11 2173-05.2007 Higher Education Loan Programme (HELP) weekly tax table Including statement of formulas 12 2185-05.2007 Higher Education Loan Programme (HELP) fortnightly tax table Including statement of formulas 13 2186-05.2007 Higher Education Loan Programme (HELP) monthly tax table Including statement of formulas 14 2335-05.2007 Statement of formulas for calculating Higher Education Loan Programme (HELP) component Including coefficients for calculating weekly withholding amounts incorporating HELP component 15 2446-05.2007 Statement of formulas for calculating withholding amounts for members of the Defence Force 16 3305-05.2007 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component Including coefficients for calculating weekly withholding amounts incorporating SFSS component 17 3306-05.2007 Student Financial Supplement Scheme (SFSS) weekly tax table Including statement of formulas 18 3307-05.2007 Student Financial Supplement Scheme (SFSS) fortnightly tax table Including statement of formulas 19 3308-05.2007 Student Financial Supplement Scheme (SFSS) monthly tax table Including statement of formulas 20 3479-05.2007 Quarterly tax table Incorporating Medicare levy with and without leave loading 21 3539-05.2007 Coefficients for calculating weekly withholding amounts Incorporating Student Financial Supplement Scheme (SFSS) component and Higher Education Loan Programme (HELP) component 22 4466-05.2007 Special tax table for aged pensioners and low income aged persons (senior Australians) 28 3351-05.2007 Tax table for unused leave payments on termination of employment 31 3350-05.2007 Tax table for non-superannuation income streams 32 70980-05.2007 Tax table for employment termination payments 33 70981-05.2007 Tax table for superannuation lump sums 34 70982-05.2007 Tax table for superannuation income streams | 5 Revocation of current withholding schedules: The following withholding schedules are to be withdrawn: Schedule number NAT number Title 1 1004-05.2006 Statement of formulas for calculating amounts to be withheld 2 1005-05.2006 Weekly tax table Incorporating Medicare levy with and without leave loading 3 1006-05.2006 Fortnightly tax table Incorporating Medicare levy with and without leave loading 4 1007-05.2006 Monthly tax table Incorporating Medicare levy with and without leave loading 5 1008-05.2006 Weekly tax table with no and half Medicare levy Including weekly table for Medicare levy adjustment - half levy 6 1010-05.2006 Medicare levy adjustment weekly tax table 7 1011-05.2006 Medicare levy adjustment fortnightly tax table 8 1012-05.2006 Medicare levy adjustment monthly tax table 9 1023-05.2006 Special tax table for actors, variety artists and other entertainers 10 1024-05.2006 Special daily rates tax table Incorporating Medicare levy, including statement of formulas 11 2173-05.2006 Higher Education Loan Programme (HELP) weekly tax table Including statement of formulas 12 2185-05.2006 Higher Education Loan Programme (HELP) fortnightly tax table Including statement of formulas 13 2186-05.2006 Higher Education Loan Programme (HELP) monthly tax table Including statement of formulas 14 2335-05.2006 Statement of formulas for calculating Higher Education Loan Programme (HELP) component Including coefficients for calculating weekly withholding amounts incorporating HELP component 15 2446-05.2006 Statement of formulas for calculating withholding amounts for members of the Defence Force 16 3305-05.2006 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component Including coefficients for calculating weekly withholding amounts incorporating SFSS component 17 3306-05.2006 Student Financial Supplement Scheme (SFSS) weekly tax table Including statement of formulas 18 3307-05.2006 Student Financial Supplement Scheme (SFSS) fortnightly tax table Including statement of formulas 19 3308-05.2006 Student Financial Supplement Scheme (SFSS) monthly tax table Including statement of formulas 20 3479-05.2006 Quarterly tax table Incorporating Medicare levy with and without leave loading 21 3539-05.2006 Coefficients for calculating weekly withholding amounts Incorporating Student Financial Supplement Scheme (SFSS) component and Higher Education Loan Programme (HELP) component 22 4466-05.2006 Special tax table for aged pensioners and low income aged persons (senior Australians) 27 3349-05.2006 Tax table for eligible termination payments 28 3351-05.2006 Tax table for unused leave payments on termination of employment 31 3350-05.2006 Superannuation pensions and annuities", "Related_Explanatory_Statements": "OPS 2007/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20073/00001", "Unmatched_Content": "I, Erin Kathleen Holland, Acting Second Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 ."}
{"Instrument_Reference": "OPS 2007/4", "Title": "Taxation Administration Act - Variation to the rate of withholding for certain superannuation income stream beneficiaries who turn 60 during the financial year ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2007", "Date_of_Issue": "15 June 2007", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2007L01787", "Registration_Date": "18 June 2007", "Body": "1. Name of Instrument: This instrument is the Taxation Administration Act - Variation to the rate of withholding for certain superannuation income stream beneficiaries who turn 60 during the financial year . | 2 Commencement: This instrument commences on 1 July 2007. | 3 Purpose: Payments from a taxed source made to a superannuation beneficiary who has turned 60 years of age are categorised as non-assessable non-exempt income (that is, tax free). Prior to the age of 60, withholding from superannuation income streams is calculated according to the relevant withholding schedule made under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 . Using that schedule would potentially cause excessive amounts to be withheld from payments made in the financial year in which a payee turns 60, for payments made in the period prior to the payee's birthday. This variation replaces the amount required to be withheld from these payments to an amount which more accurately matches the tax which will ultimately be payable on that income. | 4 Variation to the rate of withholding: This variation applies to payments that: • are covered by paragraph 12-80(a) of Schedule 1 to the Taxation Administration Act 1953 • include a taxed element only, and • are paid to a payee who is aged 59 years, in the financial year in which that payee's 60th birthday occurs. and the relevant payment is greater than: $658 if paid weekly, $1311 if paid fortnightly, or $2,842 if paid monthly. The amount of withholding from the taxed element of these payments is the amount calculated using the following rules. • are covered by paragraph 12-80(a) of Schedule 1 to the Taxation Administration Act 1953 • include a taxed element only, and • are paid to a payee who is aged 59 years, in the financial year in which that payee's 60th birthday occurs. and the relevant payment is greater than: $658 if paid weekly, $1311 if paid fortnightly, or $2,842 if paid monthly. $658 if paid weekly, $1311 if paid fortnightly, or $2,842 if paid monthly. The amount of withholding from the taxed element of these payments is the amount calculated using the following rules. Calculate the adjusted withholding amount Step 1(a) Calculate the amount of assessable income the payee will receive before they turn 60. Assessable income before 60 = (payment per pay period x number of pay periods before 60) Step 1(b) Turn the amount calculated at Step 1(a) into an average payment per pay period, as if spread over whole year. Assessable income before 60 / total number of pay periods in the year The result is the payee's adjusted average payment . Step 2 Convert the adjusted average payment calculated in Step 1(b) to its weekly equivalent. Where the payments are made weekly, simply ignore any cents and add 99 cents. If the payments are made fortnightly or monthly then find the weekly equivalent with the following: • fortnightly payments - divide the sum of the fortnightly payment by two. Ignore any cents in the result and then add 99 cents. or • monthly, obtain the sum of the monthly payment (if the result is an amount ending in 33 cents, add one cent), multiply this amount by 3 and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly payments - divide the sum of the fortnightly payment by two. Ignore any cents in the result and then add 99 cents. or • monthly, obtain the sum of the monthly payment (if the result is an amount ending in 33 cents, add one cent), multiply this amount by 3 and then divide by 13. Ignore any cents in the result and then add 99 cents. Step 3 Calculate the withholding amount on the figure calculated in Step 2 , using the appropriate formula from Statement of formulas for calculating amounts to be withheld (NAT 1004) or using the tables in Weekly tax table (NAT 1005). If the payments are made fortnightly or monthly calculate the withholding amounts as follows: • fortnightly payments - determine the weekly withholding. Multiply this amount by two. or • monthly payments - determine the weekly withholding. Multiply this amount by 13, divide the product by 3. • fortnightly payments - determine the weekly withholding. Multiply this amount by two. or • monthly payments - determine the weekly withholding. Multiply this amount by 13, divide the product by 3. Step 4 Calculate the applicable superannuation tax offset. adjusted average payment (step 1(b)) x 15% = superannuation tax offset Step 5 Calculate the amount to be withheld per payment. Amount to be withheld = Withholding amount ( Step 3 ) minus tax offset per average payment ( Step 4 ) Round this number to the nearest dollar. If the amount to be withheld is less than zero, then do not withhold any amount from the individuals superannuation income stream. As an alternative to calculating the reduced withholding amount using the rules above, the Tax Office will publish a look up table (NAT 71173) providing the relevant amounts by which to reduce the withholding amounts calculated in Tax Table for Superannuation Income Streams (NAT 70982). The table will be published before 1 July 2007. Example 1 Tony is age 58 and receives a superannuation income stream from a taxed source. Tony will not have any variation in his withholding, as he does not turn 60 in the coming year. Example 2 Sally is age 59 and is receiving a superannuation income stream from a taxed source which commenced before 1 July 2007. Sally receives a fortnightly pension of $1,560. She will turn 60 on 8 January 2008, and her preservation age is 55. Her super fund will make 14 payments before she turns 60, and 12 payments after. As Sally's pension is from a taxed source, she will not have to pay any tax on this after she turns 60. As such, Sally's withholding should be varied. Sally has claimed the tax free threshold and is not entitled to leave loading. Calculate the adjusted withholding amount Step 1 (a) Calculate Sally's assessable income paid before she turns 60. Assessable income before 60: $1,560 x 14 = $21,840 Step 1 (b) Turn the above payment into an adjusted average payment . Adjusted average payment: $21,840 / 26 = $840.00 (rounded to the nearest dollar) Step 2 Calculate Sally's adjusted weekly payment amount . Sally's adjusted weekly amount: $840.00 / 2 = $420.99 (ignoring cents, adding 0.99) Step 3 Calculate withholding on Sally's adjusted weekly payment amount. Withholding = $420.99 x 0.1650 - 16.7308 = $52.7326 = $53 per week (rounded to the nearest dollar) Fortnightly withholding: $53 x 2 = $106 per fortnight Step 4 Calculate the per payment superannuation tax offset Sally is entitled to, based on her adjusted payment amount. Superannuation tax offset per payment: $840 x 15% = $126 Step 5 Calculate Sally's total withholding amount. Amount to be withheld: $106 - $126 = -$20 As this amount is less than 0, Sally's withholding amount is $0 per fortnight. Example 3 Scott is aged 59 and is receiving a superannuation income stream from a taxed source which commenced before 1 July 2007. Scott receives a weekly pension of $1,125. He will receive 42 payments before turning 60, and 10 after. Scott's preservation age is 55. As Scott's pension is from a taxed source, he will not have to pay any tax on this after he turns 60. Scott's withholding should be varied. Scott has claimed the tax free threshold and is not entitled to leave loading. Calculate the adjusted withholding amount Step 1 (a) Calculate Scott's assessable income paid before he turns 60. Assessable income before 60: $1,125 x 42 = $47,250 Step 1 (b) Turn the above payment into an adjusted average payment . Adjusted average payment: $47,250 / 52 = $909 (rounded to the nearest dollar) Step 2 Calculate withholding on Scott's adjusted weekly payment amount. Scott's adjusted weekly amount: $909 + 0.99 = $909.99 Step 3 Calculate withholding on Scott's adjusted weekly payment amount. Withholding = $909.99 x 0.3150 - 103.2694 = $183.3775 = $183 per week (rounded to the nearest dollar) Step 4 Calculate the per payment superannuation tax offset that Scott is entitled to, based on his adjusted weekly payment amount. Superannuation tax offset per payment: $909 x 15% = $136 (rounded to the nearest dollar) Step 5 Calculate Scott's withholding amount. Amount to be withheld: $183 - $136 = $47 So Scott's withholding amount is $47 per week.", "Related_Explanatory_Statements": "OPS 2007/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20074/00001", "Unmatched_Content": "I, Erin Kathleen Holland, Acting Second Commissioner of Taxation, make this instrument under section 15-15 of Schedule 1 to the Taxation Administration Act 1953 ."}
{"Instrument_Reference": "OPS 2007/5", "Title": "Taxation Administration Act - Variation to the rate of withholding for certain superannuation beneficiaries who have not quoted a tax file number ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2007", "Date_of_Issue": "28 June 2007", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2007L02031", "Registration_Date": "28 June 2007", "Body": "1. Name of Instrument: This instrument is the Taxation Administration Act - Variation to the rate of withholding for certain superannuation beneficiaries who have not quoted a tax file number . | 2 Commencement: This instrument commences on 1 July 2007. | 3 Purpose: This instrument ensures that amounts of non assessable non exempt income paid to a superannuation beneficiary are not subject to withholding when the payee has not quoted their tax file number (TFN). Without this variation, withholding would be required from these amounts when paid in conjunction with assessable amounts. | 4 Variation to the rate of withholding: This instrument applies to payments that include amounts covered by section 12-80 or subsection 12-85(a) of Schedule 1 to the Taxation Administration Act 1953, where the payee has not provided the payer with a TFN declaration that has effect under Division 3 of Part VA of the Income Tax Assessment Act 1936 . The amount to withhold is varied to nil for that portion of the payment which is non assessable non exempt income of the payee.", "Related_Explanatory_Statements": "OPS 2007/5 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20075/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2007/6", "Title": "Taxation Administration Act - Variation to the rate of withholding for certain superannuation income stream beneficiaries who turn 60 during the financial year - No. 2", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "RULES FOR CALCULATING VARIED WITHHOLDING AMOUNT", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2007", "Date_of_Issue": "21 August 2007", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2007L02643", "Registration_Date": "24 August 2007", "Body": "1. Name of Instrument: This instrument is the Taxation Administration Act - Variation to the rate of withholding for certain superannuation income stream beneficiaries who turn 60 during the financial year - No. 2 | 2 Commencement: This instrument commences on 1 September 2007. | 3 Purpose: To revoke the previously registered legislative instrument Taxation Administration Act - Variation to the rate of withholding for certain superannuation income stream beneficiaries who turn 60 during the financial year (FRLI instrument: F2007L01787 ). Payments from a taxed source made to a superannuation beneficiary who has turned 60 years of age are categorised as non-assessable non-exempt income (that is, tax free). Prior to the age of 60, withholding from superannuation income streams is calculated according to the relevant withholding schedule (NAT 70982) made under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 . Using that schedule would potentially cause excessive amounts to be withheld from payments made in the financial year in which a payee turns 60, for payments made in the period prior to the payee's birthday. This new variation replaces the amount required to be withheld from these payments to an amount which more accurately matches the tax which will ultimately be payable on that income. | 4 Variation to the rate of withholding: This variation applies to the taxable component of payments that: • are superannuation income streams covered by paragraph 12-80(a) of Schedule 1 to the Taxation Administration Act 1953 • consist of a taxed element only, and • are paid to a payee who is aged 59 years, in the financial year in which that payee's 60th birthday occurs, • are superannuation income streams covered by paragraph 12-80(a) of Schedule 1 to the Taxation Administration Act 1953 • consist of a taxed element only, and • are paid to a payee who is aged 59 years, in the financial year in which that payee's 60th birthday occurs, The amount to be withheld from the taxable component of these payments is the amount calculated using the following rules. Step 1 Calculate the amount of assessable income the payee will receive before their 60th birthday. Assessable income before 60th birthday = (taxable component of the payment x number of payments before 60th birthday) where: • the taxable component of a superannuation income stream benefit is the amount of the income stream minus the tax free component of the benefit, and • the number of payments before 60th birthday is the number of payments expected to be made to the payee between 1 July and their 60th birthday. • the taxable component of a superannuation income stream benefit is the amount of the income stream minus the tax free component of the benefit, and • the number of payments before 60th birthday is the number of payments expected to be made to the payee between 1 July and their 60th birthday. Step 2 Turn the Assessable income before 60th birthday ( Step 1 ) into an average payment per pay period, as if spread over whole year. Assessable income before 60th birthday / total number of payments in the year Total number of payments made for the year: • 52, for payments made weekly • 26, for payments made fortnightly, and • 12, for payments made monthly. • 52, for payments made weekly • 26, for payments made fortnightly, and • 12, for payments made monthly. The result is the payee's adjusted average payment . Step 3 Convert the adjusted average payment calculated in Step 2 to its weekly equivalent. Where the payments are made weekly, simply ignore any cents and add 99 cents. If the payments are made fortnightly or monthly, calculate the weekly equivalent using the following: • fortnightly payments - divide the sum of the fortnightly payment by two. Ignore any cents in the result and then add 99 cents. or • monthly payments - multiply the monthly payment by 3 and then divide by 13. Ignore any cents in the result and then add 99 cents. • fortnightly payments - divide the sum of the fortnightly payment by two. Ignore any cents in the result and then add 99 cents. or • monthly payments - multiply the monthly payment by 3 and then divide by 13. Ignore any cents in the result and then add 99 cents. Step 4 Calculate the withholding amount on the figure calculated in Step 3, using the appropriate formula from Statement of formulas for calculating amounts to be withheld (NAT 1004) or using the tables in Weekly tax table (NAT 1005). If the payments are made fortnightly or monthly, calculate the withholding amounts using the following: • fortnightly payments - determine the weekly withholding. Multiply this amount by two. or • monthly payments - determine the weekly withholding. Multiply this amount by 13, divide the product by 3. • fortnightly payments - determine the weekly withholding. Multiply this amount by two. or • monthly payments - determine the weekly withholding. Multiply this amount by 13, divide the product by 3. Round the result to the nearest dollar. Step 5 Adjust the amount calculated in Step 4 for the number of payments made before the payee's 60th birthday. Round the result to the nearest dollar. Step 6 Calculate the superannuation tax offset applicable to the payment. Taxable component of the payment x 15% = superannuation tax offset Round the result to the nearest dollar. Step 7 Calculate the notional amount to be withheld per payment. Notional amount to be withheld = Adjusted withholding amount (Step 5) - superannuation tax offset (Step 6) Round the result to the nearest dollar. Note: If the superannuation tax offset is greater than the adjusted withholding amount , the notional amount to be withheld is nil. Step 8 Using the appropriate formula below, calculate the Medicare levy adjustment applicable to the payment. If the payee's assessable income before 60th birthday (Step 1) is: • less than $16,740 - the payee's Medicare levy adjustment is nil. • greater than $16,739 but less than $19,694 - the payee's Medicare levy adjustment is equal to: ( assessable income before 60th birthday - $16,740) x 0.10 / number of payments before 60th birthday. • Greater than $19,693 - the payee's Medicare levy adjustment is equal to: ( assessable income before 60th birthday x 0.015) / number of payments before 60th birthday • less than $16,740 - the payee's Medicare levy adjustment is nil. • greater than $16,739 but less than $19,694 - the payee's Medicare levy adjustment is equal to: ( assessable income before 60th birthday - $16,740) x 0.10 / number of payments before 60th birthday. • Greater than $19,693 - the payee's Medicare levy adjustment is equal to: ( assessable income before 60th birthday x 0.015) / number of payments before 60th birthday Round the result to the nearest dollar. Step 9 To calculate the varied withholding amount, compare the notional amount to be withheld (Step 7) to the Medicare levy adjustment (Step 8) . If the notional amount to be withheld is more than the Medicare levy adjustment , withhold the notional amount to be withheld (Step 7). If the notional amount to be withheld is less than the Medicare levy adjustment , withhold the Medicare levy adjustment (Step 8) . As an alternative to calculating the varied withholding amount using the rules above, the Tax Office has published look up tables (NAT 71173) providing the relevant amounts by which to reduce the withholding amounts calculated in Tax table for superannuation income streams (NAT 70982). Example 1 Tony is 58 years old and receives a monthly superannuation income stream that contains a taxable component. Tony will not have any variation in his withholding, as he does not turn 60 during this financial year. Example 2 Sally is 59 years old and receives a fortnightly superannuation income stream of $2,000 during the 2007-08 financial year. The tax free component of Sally's fortnightly superannuation income stream is $440. The taxable component of the superannuation income stream is $1,560, and is comprised wholly of a taxed element. Sally will turn 60 on 8 January 2008. Her super fund will make 14 payments before she turns 60 and 12 payments after. As the taxable component of Sally's pension is comprised wholly of a taxed element she will not have to pay any tax on this after she turns 60. Sally's withholding should be varied. Sally has claimed the tax-free threshold and is not entitled to leave loading. Calculate the varied withholding amount Step 1 Calculate Sally's assessable income before her 60th birthday. Assessable income before 60th birthday: $1,560 x 14 = $21,840 Step 2 Convert the amount calculated at Step 1 into an adjusted average payment . Adjusted average payment : $21,840 / 26 = $840.00 Step 3 Calculate Sally's adjusted weekly payment amount. Sally's adjusted weekly amount: $840.00 / 2 = $420.99 (ignoring cents, adding 0.99) Step 4 Calculate the withholding on the amount calculated at Step 3 . Weekly withholding = $420.99 x 0.1650 - 16.7310 = $52.7324 = $53 per week (rounded to the nearest dollar) Fortnightly withholding: $53 x 2 = $106 per fortnight Step 5 Calculate Sally's adjusted withholding amount based on the amount calculated at Step 4. Adjusted withholding = $106 x 26 / 14 = $196.8571 = $197 per fortnight (rounded to the nearest dollar) Step 6 Calculate the per payment superannuation tax offset Sally is entitled to. This is calculated using the taxable component of her payment. Superannuation tax offset : $1,560 x 15% = $234.00 (rounded to the nearest dollar) Step 7 Calculate the notional amount to be withheld . As Sally's superannuation tax offset ($234 - Step 6 ) is greater than her adjusted withholding amount ($197 - Step 5 ) her notional amount to be withheld is $0. Step 8 Calculate Sally's Medicare levy adjustment . As Sally's assessable income before her 60th birthday of $21,840 (Step 1) is greater than $19,693, her Medicare levy adjustment is: $21,840 x 0.015 / 14 = $23.00 (rounded to the nearest dollar) Step 9 Calculate Sally's varied withholding amount. As Sally's Medicare levy adjustment ($23 - Step 8) is greater than her notional amount to be withheld ($0 - Step 7), her varied withholding amount is $23. Example 3 Scott is 59 years old and receives a weekly superannuation income stream of $1,300, during the 2007-08 financial year. The tax free component of Scott's weekly superannuation income stream is $175. The taxable component of the superannuation income stream is $1,125. The taxable component is comprised wholly of a taxed element. Scott will turn 60 on 21 April 2008. His superannuation fund will make 42 payments before his 60th birthday and 10 payments after. As the taxable component of Scott's income stream is comprised wholly of a taxed element he will not have to pay any tax on this income after his 60th birthday. The amount to be withheld from each payment should be varied. Scott has claimed the tax-free threshold and is not entitled to leave loading. Calculate the varied withholding amount Step 1 Calculate Scott's assessable income paid before his 60th birthday. Assessable income before 60th birthday: $1,125 x 42 = $47,250 Step 2 Convert the amount calculated at Step 1 into an adjusted average payment . Adjusted average payment : $47,250 / 52 = $908.65 Step 3 Calculate Scott's adjusted weekly payment amount. = $908.99 (ignoring cents, adding 0.99) Step 4 Calculate the withholding on Scott's adjusted weekly payment amount. Weekly withholding = $908.99 x 0.3150 - 103.2694 = $183.0625 = $183 per week (rounded to the nearest dollar) Step 5 Calculate Scott's adjusted withholding amount based on the amount calculated at Step 4 . Adjusted withholding = $183 x 52 / 42 = $226.5714 = $227 per week (rounded to the nearest dollar) Step 6 Calculate the per payment superannuation tax offset that Scott is entitled to, based on the taxable component of his payment. Superannuation tax offset : $1,125 x 15% = $169 (rounded to the nearest dollar) Step 7 Calculate the notional amount to be withheld . As Scott's adjusted withholding amount is greater than his superannuation tax offset then the notional amount to be withheld is: Notional amount to be withheld = $227 (Step 5) - $169 (Step 6) = $58 Step 8 Calculate Scott's Medicare levy adjustment . As Scott's assessable income before his 60th birthday of $47,250 ( Step 1 ) is greater than $19,693, his Medicare levy adjustment is: $47,250 x 0.015 / 42 = $17.00 (rounded to the nearest dollar) Step 9 Calculate Scott's varied withholding amount . As Scott's notional amount to be withheld ($58 - Step 7) is greater than his Medicare levy adjustment ($17 - Step 8), his varied withholding amount is $58. Example 4 Brian is 59 years old and has just commenced receiving weekly superannuation income stream benefits of $900. His first payment will be made on 6th September 2007. The tax free component of Brian's weekly superannuation income stream benefit is $115. The taxable component of the superannuation income stream is $785. The taxable component is comprised wholly of a taxed element. Brian will turn 60 on 3 February 2008. His super fund will make 22 payments before he turns 60 and 21 payments after. As the taxable component of Brian's superannuation income stream is comprised wholly of a taxed element he will not have to pay any tax on this after he turns 60. The amount to be withheld from each payment should be varied. Brian has claimed the tax-free threshold and is not entitled to leave loading. Calculate the adjusted withholding amount Step 1 Calculate Brian's assessable income before his 60th birthday. Assessable income before 60th birthday: $785 x 22 = $17,270 Step 2 Convert the amount calculated at Step 1 into an adjusted average payment. Adjusted average payment : $17,270 / 52 = $332.12 Step 3 Calculate Brian's adjusted weekly payment amount. = $332.99 (ignoring cents, adding 0.99) Step 4 Calculate the withholding on Brian's adjusted weekly payment amount. Weekly withholding = $332.99 x 0.2500 - 48.9231 = $34.3244 = $34 per week (rounded to the nearest dollar) Step 5 Calculate Brian's adjusted withholding amount based on the amount calculated at Step 4 . Adjusted withholding = $34 x 52 / 22 = $80.3636 = $80 per week (rounded to the nearest dollar) Step 6 Calculate the per payment superannuation tax offset Brian is entitled to, based on the taxable component of his payment. Superannuation tax offset : $785 x 15% = $118.00 (rounded to the nearest dollar) Step 7 Calculate the notional amount to be withheld . As Brian's superannuation tax offset ($118 - Step 6) is greater than his adjusted withholding amount ($80 - Step 5) his notional amount to be withheld is $0. Step 8 Calculate Brian's Medicare levy adjustment . As Brian's assessable income before his 60th birthday of $17,270 ( Step 1 ) is greater than $16,739 but less than $19,694, his Medicare levy adjustment is: ($17,270 - $16,740) x 0.10 / 22 = $2.00 (rounded to the nearest dollar) Step 9 Calculate Brian's varied withholding amount As Brian's Medicare levy adjustment ($2 - Step 8) is greater than his notional amount to be withheld ($0 - Step 7 ), his varied withholding amount is $2 .", "Related_Explanatory_Statements": "OPS 2007/6 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20076/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2007/7", "Title": "Taxation Administration Act - variation to the rate of withholding for certain foreign resident staff that provide support to those engaged in entertainment activities ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2007", "Date_of_Issue": "30 August 2007", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2007L03532", "Registration_Date": "3 September 2007", "Body": "1. Name of Instrument: This instrument is the Taxation Administration Act - variation to the rate of withholding for certain foreign resident staff that provide support to those engaged in entertainment activities . | 2 Commencement: This instrument commences on 14 September 2007. | 3 Purpose: This variation ensures that withholding is not required from payments made to foreign resident support staff from certain countries in relation to entertainment activities. As a result of the relevant international tax agreements these amounts will not be subject to income tax in Australia, in the circumstances described. | 4 Variation to the rate of withholding: This instrument varies to nil the amount required to be withheld from withholding payments which: • are covered by section 12-315 or 12-190 of Schedule 1 to the Taxation Administration Act 1953 • relate to entertainment activities carried on in Australia, and • are made to support staff (within the meaning of sub regulation 44B(4)(b) of the Taxation Administration Regulations 1976 ) who are: (i) residents of a country with which Australia has an international tax agreement, and (ii) present in Australia for a period not exceeding 183 days in the financial year. • are covered by section 12-315 or 12-190 of Schedule 1 to the Taxation Administration Act 1953 • relate to entertainment activities carried on in Australia, and • are made to support staff (within the meaning of sub regulation 44B(4)(b) of the Taxation Administration Regulations 1976 ) who are: (i) residents of a country with which Australia has an international tax agreement, and (ii) present in Australia for a period not exceeding 183 days in the financial year. (i) residents of a country with which Australia has an international tax agreement, and (ii) present in Australia for a period not exceeding 183 days in the financial year.", "Related_Explanatory_Statements": "OPS 2007/7 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS200707/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2007/8", "Title": "Taxation Administration Act - Variation to the rate of withholding for certain terminally ill recipients of lump sum superannuation member benefits ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2007", "Date_of_Issue": "25 September 2007", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2007C00768", "Registration_Date": "12 October 2007", "Body": "2. This instrument commences on 12 September 2007 and ceases to have effect on 1 July 2008.: Application of instrument 3. This variation ensures that withholding is not required from payments made to terminally ill recipients of lump sum superannuation member benefits in circumstances where the payment will not be subject to income tax as a result of law changes which were announced on 11 September 2007 but not yet enacted. Variation to the rate of withholding 4. This instrument varies to nil the amount required to be withheld from a withholding payment which is: • a superannuation member benefit within the meaning of subsection 307-5(2) of the Income Tax Assessment Act 1997 , and • a superannuation lump sum within the meaning of section 307-65 of the Income Tax Assessment Act 1997 , and • paid to a member in accordance with the payment standards prescribed in: • in the case of a benefit paid from a complying superannuation fund - subsection 31(1) of the Superannuation Industry (Supervision) Act 1993 , or • in the case of a benefit paid from an approved deposit fund - subsection 32(1) of that Act, or • in the case of a benefit paid from a retirement savings account - subsection 38(2) of the Retirement Savings Accounts Act 1997 in circumstances where the member is terminally ill. • a superannuation member benefit within the meaning of subsection 307-5(2) of the Income Tax Assessment Act 1997 , and • a superannuation lump sum within the meaning of section 307-65 of the Income Tax Assessment Act 1997 , and • paid to a member in accordance with the payment standards prescribed in: • in the case of a benefit paid from a complying superannuation fund - subsection 31(1) of the Superannuation Industry (Supervision) Act 1993 , or • in the case of a benefit paid from an approved deposit fund - subsection 32(1) of that Act, or • in the case of a benefit paid from a retirement savings account - subsection 38(2) of the Retirement Savings Accounts Act 1997 • in the case of a benefit paid from a complying superannuation fund - subsection 31(1) of the Superannuation Industry (Supervision) Act 1993 , or • in the case of a benefit paid from an approved deposit fund - subsection 32(1) of that Act, or • in the case of a benefit paid from a retirement savings account - subsection 38(2) of the Retirement Savings Accounts Act 1997 in circumstances where the member is terminally ill. A payee will be taken to be terminally ill if it is certified by two medical practitioners (at least one of these a specialist) that they are suffering from an illness which in the normal course would result in death within a period of 12 months. Notes to the Variation to the rate of withholding for certain terminally ill recipients of lump sum superannuation member benefits Note 1: The A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 3) 2000 (in force under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999) as shown in this compilation is amended as indicated in the Tables below. Table of Instruments Title Date of FRLI registration Date of commencement Variation to the rate of withholding for certain terminally ill recipients of lump sum superannuation member benefits 25 September 2007 12 September 2007 Variation to the rate of withholding for certain terminally ill recipients of lump sum superannuation member benefits Amendment (No. 1) 2007 4 October 2007 12 September 2007 Table of Amendments Provision affected How affected The third sub paragraph of paragraph 4 of the relevant instrument. am. ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "OPS 2007/8 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20078/00001", "Unmatched_Content": "Citation (see Note 1): 1. This instrument is the Taxation Administration Act - Variation to the rate of withholding for certain terminally ill recipients of lump sum superannuation member benefits ."}
{"Instrument_Reference": "OPS 2007/9", "Title": "Taxation Administration Act - Notice exempting entities from giving a payment summary to certain terminally ill recipients of lump sum superannuation member benefits ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2007", "Date_of_Issue": "3 October 2007", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2007L03956", "Registration_Date": "4 October 2007", "Body": "1. Name of Instrument: This instrument is the Taxation Administration Act - Notice exempting entities from giving a payment summary to certain terminally ill recipients of lump sum superannuation member benefits . | 2 Commencement: This instrument commences on 12 September 2007 and ceases to have effect on 1 July 2008. | 3 Purpose: This instrument removes the requirement to issue a payment summary to the recipient of a withholding payment under paragraph 12-85(a) of Schedule 1 to the Taxation Administration Act 1953 , where the payee is classified as terminally ill. This instrument compliments the previously registered variation (F2007L03872) which provides that withholding is not required from payments made to terminally ill recipients of lump sum superannuation member benefits in circumstances where the payment will not be subject to income tax as a result of law changes which were announced on 11 September 2007 but not yet enacted. | 4 Types of payments: This instrument removes the requirement to issue a payment summary for a withholding payment which is: • paid to a member in accordance with the payment standards prescribed in: • in the case of a benefit paid from a complying superannuation fund - subsection 31(1) of the Superannuation Industry (Supervision) Act 1993 , or • in the case of a benefit paid from an approved deposit fund - subsection 32(1) of that Act, or • in the case of a benefit paid from a retirement savings account - subsection 38(2) of the Retirement Savings Accounts Act 1997 in circumstances where the member is terminally ill. • paid to a member in accordance with the payment standards prescribed in: • in the case of a benefit paid from a complying superannuation fund - subsection 31(1) of the Superannuation Industry (Supervision) Act 1993 , or • in the case of a benefit paid from an approved deposit fund - subsection 32(1) of that Act, or • in the case of a benefit paid from a retirement savings account - subsection 38(2) of the Retirement Savings Accounts Act 1997 • in the case of a benefit paid from a complying superannuation fund - subsection 31(1) of the Superannuation Industry (Supervision) Act 1993 , or • in the case of a benefit paid from an approved deposit fund - subsection 32(1) of that Act, or • in the case of a benefit paid from a retirement savings account - subsection 38(2) of the Retirement Savings Accounts Act 1997 in circumstances where the member is terminally ill. A payee will be taken to be terminally ill if it is certified by two medical practitioners (at least one of these a specialist) that they are suffering from an illness which in the normal course would result in death within a period of 12 months.", "Related_Explanatory_Statements": "OPS 2007/9 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS2007/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2006/1", "Title": "Taxation Administration Act Withholding Schedules 2006 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2006", "Date_of_Issue": "26 May 2006", "Signatory": "Commissioner of Taxation", "Registration_Number": "F2006L01652", "Registration_Date": "30 May 2006", "Body": "1. Name of Instrument: This instrument is the Taxation Administration Act Withholding Schedules 2006 . | 2. Commencement: This instrument commences on 1 July 2006. | 3. Purpose: (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 of the Taxation Administration Act 1953 . (2) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under Chapter 5A of the Higher Education Act 1988 . | 4. Withholding Schedules: Each of the withholding schedules listed in the following table, has effect: Schedule number NAT number Title 1 1004-05.2006 Statement of formulas for calculating amounts to be withheld 2 1005-05.2006 Weekly tax table Incorporating Medicare levy with and without leave loading 3 1006-05.2006 Fortnightly tax table Incorporating Medicare levy with and without leave loading 4 1007-05.2006 Monthly tax table Incorporating Medicare levy with and without leave loading 5 1008-05.2006 Weekly tax table with no and half Medicare levy Including weekly table for Medicare levy adjustment - half levy 6 1010-05.2006 Medicare levy adjustment weekly tax table 7 1011-05.2006 Medicare levy adjustment fortnightly tax table 8 1012-05.2006 Medicare levy adjustment monthly tax table 9 1023-05.2006 Special tax table for actors, variety artists and other entertainers 10 1024-05.2006 Special daily rates tax table Incorporating Medicare levy, including statement of formulas 11 2173-05.2006 Higher Education Loan Programme (HELP) weekly tax table Including statement of formulas 12 2185-05.2006 Higher Education Loan Programme (HELP) fortnightly tax table Including statement of formulas 13 2186-05.2006 Higher Education Loan Programme (HELP) monthly tax table Including statement of formulas 14 2335-05.2006 Statement of formulas for calculating Higher Education Loan Programme (HELP) component Including coefficients for calculating weekly withholding amounts incorporating HELP component 15 2446-05.2006 Statement of formulas for calculating withholding amounts for members of the Defence Force 16 3305-05.2006 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component Including coefficients for calculating weekly withholding amounts incorporating SFSS component 17 3306-05.2006 Student Financial Supplement Scheme (SFSS) weekly tax table Including statement of formulas 18 3307-05.2006 Student Financial Supplement Scheme (SFSS) fortnightly tax table Including statement of formulas 19 3308-05.2006 Student Financial Supplement Scheme (SFSS) monthly tax table Including statement of formulas 20 3479-05.2006 Quarterly tax table Incorporating Medicare levy with and without leave loading 21 3539-05.2006 Coefficients for calculating weekly withholding amounts Incorporating Student Financial Supplement Scheme (SFSS) component and Higher Education Loan Programme (HELP) component 22 4466-05.2006 Special tax table for aged pensioners and low income aged persons (senior Australians) 24 1013-05.2006 Special tax table for individuals employed in the horticultural industry Including statement of formulas 25 1014-05.2006 Special tax table for individuals employed in the shearing industry Including statement of formulas 26 3347-05.2006 Tax table for return to work payments 27 3349-05.2006 Tax table for eligible termination payments 28 3351-05.2006 Tax table for unused leave payments on termination of employment 30 3348-05.2006 Tax table for back payments including lump sum payments in arrears 31 3350-05.2006 Tax table for superannuation pensions and annuities | 5 Revocation of current withholding schedules: The following withholding schedules are to be withdrawn: Schedule number NAT number Title 1A 1004A-5.2005 Statement of formulas for calculating amounts to be withheld 2A 1005A-5.2005 Weekly tax table incorporating Medicare levy with and without leave loading 3A 1006A-5.2005 Fortnightly tax table incorporating Medicare levy with and without leave loading 4A 1007A-5.2005 Monthly tax table incorporating Medicare levy with and without leave loading 5A 1008A-5.2005 Weekly tax table with no and half Medicare levy including Medicare levy adjustment 6A 1010A-5.2005 Medicare levy adjustment weekly tax table 7A 1011A-5.2005 Medicare levy adjustment fortnightly tax table 8A 1012A-5.2005 Medicare levy adjustment monthly tax table 9A 1023A-5.2005 Special tax tables for actors, variety artists and other entertainers 10A 1024A-5.2005 Special daily rates tax table incorporating Medicare levy, including Statement of formulas 11A 2173A-5.2005 Higher Education Loan Programme (HELP) weekly tax table (including statement of formulas) 12A 2185A-5.2005 Higher Education Loan Programme (HELP) fortnightly tax table (including statement of formulas) 13A 2186A-5.2005 Higher Education Loan Programme (HELP) Monthly tax table (including statement of formulas) 14A 2335A-5.2005 Statement of formulas for calculating Higher Education Loan Programme (HELP) component 15A 2446A-5.2005 Statement of formulas for calculating withholding amounts for Members of the Defence Force 16A 3305A-5.2005 Statement of Formulas for calculating Student Financial Supplement Scheme (SFSS) component 17A 3306A-5.2005 Student Financial Supplement Scheme (SFSS) weekly tax table including statement of formulas 18A 3307A-5.2005 Student Financial Supplement Scheme (SFSS) fortnightly tax table including statement of formulas 19A 3308A-5.2005 Student Financial Supplement Scheme (SFSS) monthly tax table including statement of formulas 20A 3479A-5.2005 Quarterly tax table incorporating Medicare levy with and without leave loading 21A 3539A-5.2005 Coefficients for calculating weekly withholding amounts incorporating Student Financial Supplement Scheme (SFSS) component and Higher Education Contribution Scheme (HECS) or Higher Education Loan Programme (HELP) component 22A 4466A-5.2005 Special tax table for aged pensioners and low income aged persons (Senior Australians) 24 1013-11.2005 Special tax table for payments to individuals employed in the horticultural industry - including statement of formulas 25 1014-11.2005 Special tax table for payments to individuals employed in the shearing industry - including statement of formulas 26 3347-11.2005 Tax table for return to work payments 27 3349-11.2005 Tax table for eligible termination payments 28 3351-11.2005 Tax table for unused leave payments on termination of employment 3348-9.2004 Tax table for back payments including lump sum payments in arrears 3350-12.2002 Superannuation pensions and annuities", "Related_Explanatory_Statements": "OPS 2006/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20061/00001", "Unmatched_Content": "I, Michael D'Ascenzo, Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 ."}
{"Instrument_Reference": "OPS 2006/JDPA01", "Title": "PAYG withholding - Special tax table for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2006", "Date_of_Issue": "10 October 2006", "Signatory": "Geoffrey Robinson Deputy Commissioner of Taxation", "Registration_Number": "F2006L03348", "Registration_Date": "17 October 2006", "Body": "1. Name of Instrument: This instrument is the PAYG withholding - Special tax table for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty. | 2. Commencement: This instrument commences on 1 January 2007. | 3. Purpose: Withholding schedules specify the formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B of Schedule 1 of the Taxation Administration Act 1953. | 4. Withholding Schedule: Schedule: 23 NAT Number: 7288-10.2006 Title: Special tax table for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty, has effect from 1 January 2007. has effect from 1 January 2007. | 5. Revocation of current withholding schedule: The previous version of this withholding schedule, as listed below, is to be withdrawn: Schedule: 23 NAT Number: 7288-08.2005 Title: Special tax tables for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty.", "Related_Explanatory_Statements": "OPS 2006/JDPA01 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS2006JDPA01/00001", "Unmatched_Content": "I, Geoffrey Robinson, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 ."}
{"Instrument_Reference": "OPS 2005/2", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Notice of Variation - Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2005", "Date_of_Issue": "13 May 2005", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2005L01215", "Registration_Date": "24 May 2005", "Body": "1 Payments which include amounts paid as: back payment of wages, including unpaid amounts of leave already taken (and including underpayment of wages over any period) that were accrued prior to the date on which the administrator was appointed 2. unused annual leave for employees 3. payment in lieu of notice 4. redundancy pay for employees and 5. long service leave for employees. 1. back payment of wages, including unpaid amounts of leave already taken (and including underpayment of wages over any period) that were accrued prior to the date on which the administrator was appointed 2. unused annual leave for employees 3. payment in lieu of notice 4. redundancy pay for employees and 5. long service leave for employees. An external administrator is a liquidator, receiver, receiver and manager, voluntary administrator (appointed under the Corporations Act 2001 ) or an administrator of a deed of company arrangement.", "Related_Explanatory_Statements": "OPS 2005/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20052/00001", "Unmatched_Content": "Instrument ID: 2005/ITD/002 | • covered by Subdivisions 12-35 , 12-85 and 12-90 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below, | to an amount equal to 31.5% of the total payment. | I make this variation under section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases."}
{"Instrument_Reference": "OPS 2005/3", "Title": "", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Notice of Variation - Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2005", "Date_of_Issue": "13 May 2005", "Signatory": "Erin Holland Deputy Commissioner of Taxation", "Registration_Number": "F2005L01216", "Registration_Date": "24 May 2005", "Body": "1 Payments which include amounts paid as: a back payment of wages, including unpaid amounts of leave already taken (and including underpayment of wages over any period) that were accrued prior to the date on which the administrator was appointed 2. unused annual leave for employees 3. payment in lieu of notice for employees 4. redundancy pay for employees and 5. long service leave for employees, 1. a back payment of wages, including unpaid amounts of leave already taken (and including underpayment of wages over any period) that were accrued prior to the date on which the administrator was appointed 2. unused annual leave for employees 3. payment in lieu of notice for employees 4. redundancy pay for employees and 5. long service leave for employees, when paid by the trustee of a bankrupt estate. Signed at 17:00, this the 13th day of May 2005 Signed at 17:00, this the 13th day of May 2005", "Related_Explanatory_Statements": "OPS 2005/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20053/00001", "Unmatched_Content": "Instrument ID: 2005/ITD/003 | • covered by Subdivisions 12-35 , 12-85 and 12-90 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below. | to an amount equal to 31.5% of the total payment. | I make this variation under section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases."}
{"Instrument_Reference": "OPS 2005/WTT", "Title": "PAYG withholding - Tax tables", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2005", "Date_of_Issue": "15 November 2005", "Signatory": "Geoffrey Robinson Deputy Commissioner of Taxation", "Registration_Number": "F2005L03696", "Registration_Date": "24 November 2005", "Body": "1. Name of Instrument: This instrument is the PAYG withholding - Tax tables | 2. Commencement: This instrument commences from the commencement date of each of the schedules being 1 January 2006. | 3. Purpose: Withholding schedules specify the formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B of Schedule 1 of the Taxation Administration Act 1953 . | 4. Withholding Schedules: Schedule Number NAT Number Title 24 1013-11.2005 Special tax table for payments to individuals employed in the horticultural industry - including statement of formulas 25 1014-11.2005 Special tax table for payments to individuals employed in the shearing industry - including statement of formulas 26 3347-11.2005 Return to work payments 27 3349-11.2005 Eligible termination payments 28 3351-11.2005 Unused leave payments on termination of employment 29 3352-11.2005 Payments made under voluntary agreements will have effect from the dates as provided on each schedule. will have effect from the dates as provided on each schedule.", "Related_Explanatory_Statements": "OPS 2005/WTT - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS2005WTT/00001", "Unmatched_Content": "I, Geoffrey Robinson, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 . | 5. All previous versions of above listed schedules are to be withdrawn."}
{"Instrument_Reference": "OPS 2005/JPDA01", "Title": "PAYG withholding - special tax tables for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > PAYG withholding > Rates > 2005", "Date_of_Issue": "29 August 2005", "Signatory": "Signed by Raelene Vivian Deputy Commissioner of Taxation", "Registration_Number": "F2005L02407", "Registration_Date": "29 August 2005", "Body": "1. Name of Instrument: This instrument is the PAYG withholding - special tax tables for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty. | 2. Commencement: This instrument commences on 1 October 2005. | 3. Purpose: Withholding schedules specify the formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B of Schedule 1 of the Taxation Administration Act 1953 . | 4. Withholding Schedule: Schedule: 23 NAT Number: 7288-08.2005. Title: Special tax tables for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty, has effect from 1 October 2005. | 5. Revocation of current schedule: The current tax table - Pay as you go (PAYG) withholding - special tax tables for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty done at Dili on 20 May 2002 (NAT 7288-6.2004) is revoked.", "Related_Explanatory_Statements": "OPS 2005/JPDA01 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS2005APDA01/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2013/8", "Title": "Taxation Administration Act 1953 (Meaning of End Benefit) Instrument 2013", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Superannuation > Division 293 tax > 2013", "Date_of_Issue": "28 November 2013", "Signatory": "Arthur Sinodinos Assistant Treasurer", "Registration_Number": "F2013L02050", "Registration_Date": "5 December 2013", "Body": "1 Name of legislative instrument: This legislative instrument is the Taxation Administration Act 1953 (Meaning of End Benefit) Instrument 2013. | 2 Commencement: This legislative instrument commences on 1 July 2012. | 3 Authority: This legislative instrument is made under the Act. | 4 Interpretation: Expressions have the same meaning in this legislative instrument as in the Income Tax Assessment Act 1997. 5. For subsection 133-130(2) in Schedule 1 to the Act, the superannuation benefits specified in the following table are excluded from being an end benefit for the purposes of the taxation law. Table of superannuation benefits that are not end benefits Item A superannuation benefit that is a: 1 Family law superannuation payment.", "Related_Explanatory_Statements": "OPS 2013/8 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20138/00001", "Unmatched_Content": "I, Stephen Jones, Assistant Treasurer and Minister for Financial Services, make the following instrument."}
{"Instrument_Reference": "RSA Modification Declaration 2006/1", "Title": "not a breach of regulation 4.24 as modified", "Enabling_Act": "Retirement Savings Account Act 1997", "Document_Type": "Retirement Savings Account Act modification declaration No. 1 of 2006", "Topic_Category": "Repealed or archived > Superannuation > Retirement savings accounts > 2006", "Date_of_Issue": "29 June 2006", "Signatory": "Thomas Karp Executive General Manager Supervisory Support Division", "Registration_Number": "F2006L02133", "Registration_Date": "30 June 2006", "Body": "The declaration comes into force upon registration on the Federal Register of Legislative Instruments. | In this Instrument | APRA means the Australian Prudential Regulation Authority. | Federal Register of Legislative Instruments means the register established under section 20 of the Legislative Instruments Act 2003 . | Regulations means the Retirement Savings Account Regulations 1997 . | RSA providers | Regulation 4.24 is to have effect in relation to RSA providers and holders as if it was modified, by inserting after subregulation 4.24(2B) (as inserted by Modification Declaration No 1): \"4.24(2C) During the period 10 May 2006 to 30 June 2007: (i) the benefits of an RSA holder (other than the RSA holder's post-65 employer-financed benefits) are not required to be cashed in accordance with paragraphs 4.24(1)(a), 4.24(1)(b) or 4.24(1)(c); and (ii) an RSA holder's post-65 employer-financed benefits are not required to be cashed in accordance with paragraphs 4.24(2)(a) or 4.24(2)(b). 4.24(2D) The cashing of an RSA holder's benefits (including the RSA holder's post-65 employer-financed benefits) by an RSA provider during the period 10 May 2006 to the date of registration of this modification declaration is not a breach of regulation 4.24 as modified. | \"4.24(2C) During the period 10 May 2006 to 30 June 2007: (i) the benefits of an RSA holder (other than the RSA holder's post-65 employer-financed benefits) are not required to be cashed in accordance with paragraphs 4.24(1)(a), 4.24(1)(b) or 4.24(1)(c); and (ii) an RSA holder's post-65 employer-financed benefits are not required to be cashed in accordance with paragraphs 4.24(2)(a) or 4.24(2)(b). 4.24(2D) The cashing of an RSA holder's benefits (including the RSA holder's post-65 employer-financed benefits) by an RSA provider during the period 10 May 2006 to the date of registration of this modification declaration is not a breach of regulation 4.24 as modified. | (i) the benefits of an RSA holder (other than the RSA holder's post-65 employer-financed benefits) are not required to be cashed in accordance with paragraphs 4.24(1)(a), 4.24(1)(b) or 4.24(1)(c); and (ii) an RSA holder's post-65 employer-financed benefits are not required to be cashed in accordance with paragraphs 4.24(2)(a) or 4.24(2)(b).", "Related_Explanatory_Statements": "Explanatory Memorandum to RSA Modification Declaration 2006/1", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLM/RSMD20061/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2014/1", "Title": "Self Managed Superannuation Funds (Limited Recourse Borrowing Arrangements - In-house Asset Exclusion) Determination 2014", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Superannuation > Super funds > 2014", "Date_of_Issue": "4 April 2014", "Signatory": "Signed by Alison Lendon Deputy Commissioner of Taxation", "Registration_Number": "F2014L00396", "Registration_Date": "10 April 2014", "Body": "1. Name of Determination: This determination is the Self Managed Superannuation Funds (Limited Recourse Borrowing Arrangements - In-house Asset Exclusion) Determination 2014. | 2. Commencement: This determination is taken to have commenced on 24 September 2007. | 3. Determination: 3.1. An asset (the investment asset) of a self managed superannuation fund (the fund) that is an investment in a related trust of the fund, is not an in-house asset of the fund at a time (the test time) where: (a) the application of subsection 71(8) of the Superannuation Industry (Supervision) Act 1993 (SIS Act) would result in the investment asset not being an in-house asset of the fund at the test time but for the fact that: (i) if a borrowing referred to in paragraph 71(8)(b) of the SIS Act has not yet begun - such a borrowing has not yet begun; and (ii) the related trust does not yet hold the asset referred to in paragraph 71(8)(c) of the SIS Act; and (b) it is reasonable to conclude at the test time that: (i) if a borrowing referred to in paragraph 71(8)(b) of the SIS Act has not yet begun - such a borrowing will occur; and (ii) the related trust will hold the asset referred to in paragraph 71(8)(c) of the SIS Act; and (iii) the application of subsection 71(8) of the SIS Act would result in the investment asset not being an in-house asset of the fund from the time the related trust begins to hold the asset referred to in paragraph 71(8)(c) of the SIS Act. (a) the application of subsection 71(8) of the Superannuation Industry (Supervision) Act 1993 (SIS Act) would result in the investment asset not being an in-house asset of the fund at the test time but for the fact that: (i) if a borrowing referred to in paragraph 71(8)(b) of the SIS Act has not yet begun - such a borrowing has not yet begun; and (ii) the related trust does not yet hold the asset referred to in paragraph 71(8)(c) of the SIS Act; and (b) it is reasonable to conclude at the test time that: (i) if a borrowing referred to in paragraph 71(8)(b) of the SIS Act has not yet begun - such a borrowing will occur; and (ii) the related trust will hold the asset referred to in paragraph 71(8)(c) of the SIS Act; and (iii) the application of subsection 71(8) of the SIS Act would result in the investment asset not being an in-house asset of the fund from the time the related trust begins to hold the asset referred to in paragraph 71(8)(c) of the SIS Act. (i) if a borrowing referred to in paragraph 71(8)(b) of the SIS Act has not yet begun - such a borrowing has not yet begun; and (ii) the related trust does not yet hold the asset referred to in paragraph 71(8)(c) of the SIS Act; and (i) if a borrowing referred to in paragraph 71(8)(b) of the SIS Act has not yet begun - such a borrowing will occur; and (ii) the related trust will hold the asset referred to in paragraph 71(8)(c) of the SIS Act; and (iii) the application of subsection 71(8) of the SIS Act would result in the investment asset not being an in-house asset of the fund from the time the related trust begins to hold the asset referred to in paragraph 71(8)(c) of the SIS Act. 3.2. An asset (the investment asset) of a self managed superannuation fund (the fund) that is an investment in a related trust of the fund, is not an in-house asset of the fund at a time (the test time) where: (a) the application of subsection 71(8) of the Superannuation Industry (Supervision) Act 1993 (SIS Act) resulted in the investment asset not being an in-house asset of the fund at all times from when the related trust began to hold the asset referred to in paragraph 71(8)(c) of the SIS Act until a borrowing referred to in paragraph 71(8)(b) of the SIS Act was repaid; and (b) the application of subsection 71(8) of the SIS Act would result in the investment asset not being an in-house asset of the fund at the test time but for the fact that that borrowing has been repaid. (a) the application of subsection 71(8) of the Superannuation Industry (Supervision) Act 1993 (SIS Act) resulted in the investment asset not being an in-house asset of the fund at all times from when the related trust began to hold the asset referred to in paragraph 71(8)(c) of the SIS Act until a borrowing referred to in paragraph 71(8)(b) of the SIS Act was repaid; and (b) the application of subsection 71(8) of the SIS Act would result in the investment asset not being an in-house asset of the fund at the test time but for the fact that that borrowing has been repaid. | 4. Definitions: Expressions used in this determination have the same meaning as in the SIS Act.", "Related_Explanatory_Statements": "SPR 2014/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20141/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2014/2", "Title": "Superannuation Data and Payment Standards (Contribution Transitional Arrangements) Amendment 2014", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Superannuation > Super funds > 2014", "Date_of_Issue": "22 May 2014", "Signatory": "Alison Lendon Deputy Commissioner, Superannuation", "Registration_Number": "F2014L00608", "Registration_Date": "27 May 2014", "Body": "1 Name of Standard: This Standard is the Superannuation Data and Payment Standards (Contribution Transitional Arrangements) Amendment 2014. | 2. Commencement: This Standard commences on the day after its registration on the Federal Register of Legislative Instruments. | 3. Application: This Standard applies to employers and trustees of superannuation entities that are required to comply with the Superannuation Data and Payment Standards 2012. | 4. What this Standard does: This Standard amends the contribution transitional arrangements contained in Schedule 1 to the Superannuation Data and Payment Standards 2012. | 5. Amendment to Schedule 1 to the Superannuation Data and Payment Standards 2012: The following amendment is made to Schedule 1 to the Superannuation Data and Payment Standards 2012: (a) Clause 4 Omit; substitute: 4. CONTRIBUTION TRANSITIONAL ARRANGEMENTS 4.1 Contribution transition-in period (a) For the purposes of this Schedule, the contribution transition-in period means the period between 1 July 2014 and 30 June 2017. (b) Alternate electronic file formats described in paragraphs 4.2(b) and 4.2(c) must not be used by an employer or a trustee of an APRA-regulated superannuation entity after 30 June 2017. 4.2 Contribution transition-in arrangements - circumstances where electronic file formats that do not conform to the Standard can be used Medium to large employer (a) For the period 1 July 2014 until 2 November 2014, a medium to large employer may send the information required by regulations 7.07A and 7.07E in the Superannuation (Industry) Supervision Regulations 1994 to a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF in an electronic file format that does not conform with the Standard provided that: (i) the information is sent in a format that the trustee has advised the employer it can accept, and (ii) any payment associated with that information is made using an electronic payment method that the trustee has advised the employer it can accept. (b) On and after 3 November 2014 and until 30 June 2017, contributions transaction messages dealt with by the document referred to in Schedule 4(a) may be sent by a medium to large employer to a trustee of an APRA-regulated superannuation entity in an electronic file format that does not conform with the Standard, provided that they agree in writing that the following conditions are satisfied: (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). Small employer (c) On and after 1 July 2015 and until 30 June 2017, contributions transaction messages dealt with by the document referred to in Schedule 4(a) may be sent by a small employer to a trustee of an APRA-regulated superannuation entity in an electronic file format that does not conform with the Standard, provided that they agree in writing that the following conditions are satisfied: (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). (d) For the purposes of paragraphs 4.2(b) and 4.2(c), in writing includes any form of electronic communication. 4.3 Requirement to receive compliant contributions transaction messages (a) Subject to clause 4.4, on and after 3 November 2014 or a particular date (the alternative date) as specified under subparagraph 4.3(b)(ii), a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF must maintain a capability to receive from employers, contributions transaction messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedule 4(a), Schedule 5 and Schedule 6 as they exist from time to time. (b) An APRA-regulated superannuation entity has an alternative date if: (i) the trustee of that entity has provided an implementation plan to the Commissioner of Taxation on or before 30 September 2014; and (ii) the implementation plan contains a statement that the entity is able to meet the requirements of paragraph 4.3(a) on and after a particular date which is not later than 1 July 2015. (c) If a trustee of an APRA-regulated superannuation entity has an alternative date, an employer that is sending contributions transaction messages to that APRA-regulated superannuation entity can use a transitional arrangement in accordance with paragraph 4.2(a) until that alternative date. 4.4 Error and outcome response messages For the period 1 July 2014 until 1 February 2015, a trustee of an APRA-regulated superannuation entity, or a medium to large employer is not required to send or receive a member registration outcome response or a contribution transaction error response message as specified in the documents referred to in Schedule 4(a) and Schedule 6 as they exist from time to time. 4.5 Contribution induction process (a) An employer, or a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF together with an employer, may nominate to the Commissioner to participate in a contribution induction process during a contribution induction period if: (i) third party certification of an information technology (IT) solution to be applied during a group induction period has been completed before the group induction period commences, and (ii) there is agreement to complete cross-certification of the IT solution used during the group induction period no later than four weeks after the end of the group induction period. (b) The Commissioner will advise an entity if its nomination to participate in the contribution induction process has been accepted. (c) If an entity's nomination is accepted, the Commissioner will advise the entity of the group (induction group) the entity will participate in and the group induction period for that induction group. (d) If an entity takes part in a contribution induction process, that entity may send or receive contributions transaction messages, and payments associated with those contributions transaction messages, in the manner advised by the Commissioner until the end of their group induction period. (e) If an entity takes part in a contribution induction process the entity must comply with the specifications and requirements in the document referred to in Schedule 4(a) after the induction completion date for their group induction period unless clause 4.2 of Schedule 1 applies to the entity after that date. (f) For the purposes of this clause: contribution induction period means: (a) for medium to large employers, the period between 1 July 2014 and 30 June 2015; (b) for small employers, the period between 1 July 2015 and 30 June 2016. contribution induction process means a process identified as such and established by the Commissioner of Taxation. group induction period means a period determined by the Commissioner as starting on a particular day (the induction commencement date) and ending on a particular day (the induction completion date), or that period as subsequently varied by the Commissioner for a particular induction group. (i) the information is sent in a format that the trustee has advised the employer it can accept, and (ii) any payment associated with that information is made using an electronic payment method that the trustee has advised the employer it can accept. (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). (i) the trustee of that entity has provided an implementation plan to the Commissioner of Taxation on or before 30 September 2014; and (ii) the implementation plan contains a statement that the entity is able to meet the requirements of paragraph 4.3(a) on and after a particular date which is not later than 1 July 2015. (i) third party certification of an information technology (IT) solution to be applied during a group induction period has been completed before the group induction period commences, and (ii) there is agreement to complete cross-certification of the IT solution used during the group induction period no later than four weeks after the end of the group induction period.", "Related_Explanatory_Statements": "SPR 2014/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20142/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2013/2", "Title": "Superannuation Data and Payment Standards (Minor Amendments) 2013 ", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Superannuation > Super funds > 2013", "Date_of_Issue": "22 May 2013", "Signatory": "Signed by Chris Jordan Commissioner of Taxation", "Registration_Number": "F2013L00879", "Registration_Date": "31 May 2013", "Body": "1 Name of Standard: This Standard is the Superannuation Data and Payment Standards (Minor Amendments) 2013 . | 2 Commencement: This Standard commences on the day after its registration on the Federal Register of Legislative Instruments. | 3 Application: This Standard applies from its commencement to make minor amendments to the Superannuation Data and Payment Standards 2012 (F2013L00041) registered on 11 January 2013. | 4 What this Standard does: This Standard makes minor technical corrections or amendments to the Superannuation Data and Payment Standards 2012 (including certain Schedules) to align it with the RSA Data and Payment Standards 2013 . | 5 The amendments made to the Superannuation Data and Payment Standards 2012: The following amendments are made to the Superannuation Data and Payment Standards 2012 : (a) Clause 5 (i) Omit the heading; substitute \"When the Standard applies\". (ii) Omit \"from 1 July\" wherever it occurs; substitute \"on and after 1 July\". (b) Clause 7(c) Omit \"The superannuation and data payment standards include\"; substitute \"This Standard incorporates by reference\". (c) Clause 9 (i) Omit paragraphs (a) and (c) of clause 9. (ii) Renumber the remaining paragraphs to (a), (b) and (c). | 6 The amendments to Schedule 1 to the Superannuation Data and Payment Standards 2012: The following amendments are made to Schedule 1 to the Superannuation Data and Payment Standards 2012 to align it with the references to time periods in the RSA Data and Payment Standards 2013 ; to correct a heading; and to make it clear what is the period that is the transition-in period: (a) Section 2.1 Omit \"from 1 July 2013 to 31 December 2013 inclusive\"; substitute \"between 1 July 2013 and 31 December 2013\". (b) After the table at paragraph 2.2.1 (f) insert: Note: the transition-in-period for an entity is the period between 1 July 2013 and the entity's transition-in completion date, unless section 2.2.2 applies. (c) After paragraph 2.2.2(c) insert: Note: in this case the transition-in-period for an entity (or part of an entity's operation) is the period between 1 July 2013 and the entity's alternative transition-in completion date. (d) Section 2.3.1 Omit \"From 1 July 2013 up to, and including,\"; substitute \"For the period between 1 July 2013 and\". (e) Section 2.3.2 Omit \"From 1 July\"; substitute \"On and after 1 July\". (f) Section 2.3.3 Omit \"From the day immediately after\"; substitute \"On and after the day immediately after\". (g) Section 2.3.4 (i) Omit \"from 5 October\"; substitute \"on and after 5 October\". (ii) Omit \"from the day immediately after\"; substitute \"on and after the day immediately after\". (h) Paragraph 2.3.5(a) Omit \"from 5 October 2013 up to, and including,\"; substitute \"for the period between 5 October 2013 and\". (i) Paragraph 2.3.5(b) Omit \"from 5 October 2013 up to, and including,\"; substitute \"for the period between 5 October 2013 and\". (j) Section 2.3.6 (i) Omit \"from 5 October\"; substitute \"on and after 5 October\". (ii) Omit \"from the day immediately after\"; substitute \"on and after the day immediately after\". (k) Section 2.3.7 Omit \"from the day immediately after\"; substitute \"on and after the day immediately after\". (l) Section 4.1(a) Omit \"from 1 July 2014 to 30 June 2016 inclusive\"; substitute \"between 1 July 2014 and 30 June 2016\". (m) Section 4.2 heading Omit \"standard\" from the heading; substitute \"Standard\". (n) Section 4.3 Omit \"from 1 July\"; substitute \"on and after 1 July\". | 7 The amendments to Schedule 4(A) to the Superannuation Data and Payment Standards 2012: The following amendment corrects the heading of Schedule 4(A) to the Superannuation Data and Payment Standards 2012 : (a) Schedule 4(A) heading Omit the heading; substitute \"SCHEDULE 4(a) - CONTRIBUTIONS MESSAGE IMPLEMENTATION GUIDE\" . | 8 The amendments to Schedule 4(B) to the Superannuation Data and Payment Standards 2012: The following amendment corrects the heading of Schedule 4(B) to the Superannuation Data and Payment Standards 2012 : (a) Schedule 4(B) heading Omit the heading; substitute \"SCHEDULE 4(b) - ROLLOVER MESSAGE IMPLEMENTATION GUIDE\" .", "Related_Explanatory_Statements": "SPR 2013/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20132/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2012/1", "Title": "Superannuation Data and Payment Standards 2012", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Superannuation > Super funds > 2012", "Date_of_Issue": "24 December 2012", "Signatory": "Signed by Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2013C00502", "Registration_Date": "24 July 2013", "Body": "1. Name of Standard: This Standard is the Superannuation Data and Payment Standards 2012. | 2 Commencement: This Standard commences on the day after its registration on the Federal Register of Legislative Instruments. | 3 Application: This Standard determines the standards (superannuation data and payment standards [1] ) relating to superannuation data and payment matters [2] for the purposes of the Superannuation Industry (Supervision) Act 1993. | 4 Who is covered by this Standard: The superannuation data and payment standards are applicable to [3] : (a) trustees of regulated superannuation entities other than trustees of self managed superannuation funds (APRA-regulated superannuation entities); (b) trustees of self managed superannuation funds (SMSFs) but only in relation to receiving contributions from employers that are not related parties of the SMSF; and (c) employers in their dealings with superannuation entities except for contributions made by an employer for an employee to an SMSF where the employer is a related party of the SMSF. (a) trustees of regulated superannuation entities other than trustees of self managed superannuation funds (APRA-regulated superannuation entities); (b) trustees of self managed superannuation funds (SMSFs) but only in relation to receiving contributions from employers that are not related parties of the SMSF; and (c) employers in their dealings with superannuation entities except for contributions made by an employer for an employee to an SMSF where the employer is a related party of the SMSF. | 5 When the Standard applies: Subject to clause 6, this Standard applies to conduct by an entity as follows: (a) a trustee of an APRA-regulated superannuation entity, in relation to rollovers and transfers as the transferring fund or receiving fund, on and after 1 July 2013; (b) a trustee of an APRA-regulated superannuation entity, in relation to receiving contributions from employers, on and after 1 July 2014; (c) a trustee of an SMSF, in relation to receiving contributions from employers that are not related parties of the SMSF, on and after 1 July 2014; (d) a medium to large employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2014; and (e) a small employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2015. (a) a trustee of an APRA-regulated superannuation entity, in relation to rollovers and transfers as the transferring fund or receiving fund, on and after 1 July 2013; (b) a trustee of an APRA-regulated superannuation entity, in relation to receiving contributions from employers, on and after 1 July 2014; (c) a trustee of an SMSF, in relation to receiving contributions from employers that are not related parties of the SMSF, on and after 1 July 2014; (d) a medium to large employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2014; and (e) a small employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2015. | 6 The Standard does not apply to certain transactions: This Standard does not apply to an APRA-regulated superannuation entity in relation to a closed product. Closed product for the purposes of clause 6 means a product that does not receive any contributions or rollovers, whether from an existing member or any other person, but that may rollover or transfer a member's withdrawal benefit to another superannuation entity. 7 This Standard incorporates by reference documents or content on a website as existing from time to time (a) A reference to a document in a Schedule to this Standard is a reference to that document by that name published from time to time by the Commissioner of Taxation and available at www.ato.gov.au . (b) A reference to document or content on a website in a document referred to in paragraph 7(a) of this Standard, is a reference to that document or that content at that website address as it exists from time to time. (c) This Standard incorporates by reference the documents referred to in paragraph 7(a) and the documents and content on websites referred to in paragraph 7(b) of this Standard. (a) A reference to a document in a Schedule to this Standard is a reference to that document by that name published from time to time by the Commissioner of Taxation and available at www.ato.gov.au . (b) A reference to document or content on a website in a document referred to in paragraph 7(a) of this Standard, is a reference to that document or that content at that website address as it exists from time to time. (c) This Standard incorporates by reference the documents referred to in paragraph 7(a) and the documents and content on websites referred to in paragraph 7(b) of this Standard. | 8 Complying with the superannuation data and payment standards: (a) A trustee of a superannuation entity deals with payments and information relating to a member of a superannuation entity, or a person for whose benefit a contribution to the superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [4] (b) An employer deals with payments and information relating to an employee, for whose benefit a contribution to a superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [5] (c) The documents referred to in paragraphs 8(a) and 8(b) are those referred to in clause 7 of this Standard. (d) An entity complies with the superannuation data and payment standards during a transition-in period if the entity complies to the extent it is required to comply under the relevant transitional arrangements as set out in Schedule 1 to this Standard. (a) A trustee of a superannuation entity deals with payments and information relating to a member of a superannuation entity, or a person for whose benefit a contribution to the superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [4] (b) An employer deals with payments and information relating to an employee, for whose benefit a contribution to a superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [5] (c) The documents referred to in paragraphs 8(a) and 8(b) are those referred to in clause 7 of this Standard. (d) An entity complies with the superannuation data and payment standards during a transition-in period if the entity complies to the extent it is required to comply under the relevant transitional arrangements as set out in Schedule 1 to this Standard. | 9 Terms used in this Standard: Unless otherwise defined in this clause, terms and phrases used in this Standard have the same meaning as the Superannuation Industry (Supervision) Act 1993 or Superannuation Industry (Supervision) Regulations 1994, as applicable. (a) medium to large employer, has the meaning given by subitem 20(4), and determined at the time under subitem 20(2), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (b) small employer, has the meaning given by subitem 20(4), and determined at the time under subitem 20(3), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (c) transition-in period, means a period that is relevant to that entity as determined under section 2.2 or paragraph 4.1(a) of Schedule 1 to this Standard. (a) medium to large employer, has the meaning given by subitem 20(4), and determined at the time under subitem 20(2), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (b) small employer, has the meaning given by subitem 20(4), and determined at the time under subitem 20(3), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (c) transition-in period, means a period that is relevant to that entity as determined under section 2.2 or paragraph 4.1(a) of Schedule 1 to this Standard. | 1 PURPOSE: This Schedule explains the requirements that must be met during the transitional periods (the rollover transition-in period and the contribution transition-in period) to comply with the superannuation data and payment standards. | 2.1 Rollover transition-in period: For the purposes of this Schedule, the rollover transition-in period means the period between 1 July 2013 and 31 December 2013. | 2.2.1 Determining the transition-in completion date for an entity: (a) A trustee of an APRA-regulated superannuation entity must determine the transition-in completion date (as set out in column 3 of Table 1 at paragraph 2.2.1(f) of this Schedule) that applies to the entity. (b) The transition-in completion date for the entity is the date that corresponds to the rollover value range (as set out in column 2 of Table 1 at paragraph 2.2.1(f) of this Schedule) that the total rollover value for that entity falls within. (c) If an entity has an inward rollover amount and/or an outward rollover amount reported in the Table 8: Fund level data 2011 in APRA's Superannuation Fund-level Profiles and Financial Performance [6] document (the Table 8 document) as issued on 29 February 2012 then: (i) if there is both an inward rollover amount and an outward rollover amount, the sum of those amounts is the total rollover value for that entity; or (ii) if there is only an inward rollover amount or an outward rollover amount, that amount is the total rollover value for that entity; (d) If an entity does not have either an inward rollover amount or an outward rollover amount reported in the Table 8 document then that entity has a total rollover value of zero. (e) Column 1 of Table 1 at paragraph 2.2.1(f) of this Schedule sets out the band number for an entity that corresponds to the rollover value range for that entity. (f) Table 1: Band Rollover Value Range Transition-in Completion Date Band 1 $1,100,000,001 and above 6 September 2013 Band 2 $380,000,001 - $1,100,000,000 20 September 2013 Band 3 $160,000,001 - $380,000,000 4 October 2013 Band 4 $40,000,001 - $160,000,000 18 October 2013 Band 5 $20,000,001 - $40,000,000 8 November 2013 Band 6 $5,000,001 - $20,000,000 22 November 2013 Band 7 $1 - $5,000,000 6 December 2013 Band 8 $0 (or not reported) 20 December 2013 Note: the transition-in-period for an entity is the period between 1July 2013 and the entity's transition-in completion date, unless section 2.2.2 applies. (a) A trustee of an APRA-regulated superannuation entity must determine the transition-in completion date (as set out in column 3 of Table 1 at paragraph 2.2.1(f) of this Schedule) that applies to the entity. (b) The transition-in completion date for the entity is the date that corresponds to the rollover value range (as set out in column 2 of Table 1 at paragraph 2.2.1(f) of this Schedule) that the total rollover value for that entity falls within. (c) If an entity has an inward rollover amount and/or an outward rollover amount reported in the Table 8: Fund level data 2011 in APRA's Superannuation Fund-level Profiles and Financial Performance [6] document (the Table 8 document) as issued on 29 February 2012 then: (i) if there is both an inward rollover amount and an outward rollover amount, the sum of those amounts is the total rollover value for that entity; or (ii) if there is only an inward rollover amount or an outward rollover amount, that amount is the total rollover value for that entity; (d) If an entity does not have either an inward rollover amount or an outward rollover amount reported in the Table 8 document then that entity has a total rollover value of zero. (e) Column 1 of Table 1 at paragraph 2.2.1(f) of this Schedule sets out the band number for an entity that corresponds to the rollover value range for that entity. (f) Table 1: (i) if there is both an inward rollover amount and an outward rollover amount, the sum of those amounts is the total rollover value for that entity; or (ii) if there is only an inward rollover amount or an outward rollover amount, that amount is the total rollover value for that entity; Note: the transition-in-period for an entity is the period between 1July 2013 and the entity's transition-in completion date, unless section 2.2.2 applies. | 2.2.2 Alternative transition-in completion date: (a) APRA may, by notice in writing to the trustee of an APRA-regulated superannuation entity, adjust the date in paragraph 2.2.1(f) to an alternative date (alternative transition-in completion date) that applies in place of the transition-in completion date. (b) An alternative transition-in completion date determined by APRA under paragraph 2.2.2(a) may apply to part or all of the operation of an APRA-regulated superannuation entity. (c) An entity that has an alternative transition-in completion date nonetheless falls within the band determined under clause 2.2.1. Note: in this case the transition-in-period for an entity (or part of an entity's operation) is the period between 1 July 2013 and the entity's alternative transition-in completion date. (a) APRA may, by notice in writing to the trustee of an APRA-regulated superannuation entity, adjust the date in paragraph 2.2.1(f) to an alternative date (alternative transition-in completion date) that applies in place of the transition-in completion date. (b) An alternative transition-in completion date determined by APRA under paragraph 2.2.2(a) may apply to part or all of the operation of an APRA-regulated superannuation entity. (c) An entity that has an alternative transition-in completion date nonetheless falls within the band determined under clause 2.2.1. Note: in this case the transition-in-period for an entity (or part of an entity's operation) is the period between 1 July 2013 and the entity's alternative transition-in completion date. | 2.3.1 Temporary entry level profile rollover transaction messages: For the period between 1 July 2013 and the transition-in completion date or alternative transition-in completion date (as applicable), the trustee of an APRA-regulated superannuation entity must as a minimum: (a) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover transaction messages; and (b) maintain operation of the temporary entry level profile to receive rollover transaction messages between the hours of 9am and 5pm, Monday to Friday, excepting public holidays in the receiving entity's state or territory (normal business hours). (a) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover transaction messages; and (b) maintain operation of the temporary entry level profile to receive rollover transaction messages between the hours of 9am and 5pm, Monday to Friday, excepting public holidays in the receiving entity's state or territory (normal business hours). | 2.3.2 Requirement to receive compliant rollover transaction messages: On and after 1 July 2013 a trustee of an APRA-regulated superannuation entity must maintain a capability to receive rollover transaction messages and associated electronic payments that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 3, 4(b), 5 and 6 to the Standard. | 2.3.3 Requirement to send compliant rollover transaction messages: On and after the day immediately after the transition-in completion date or alternative transition-in completion date (as applicable), the trustee of an APRA-regulated superannuation entity must send rollover transaction messages and associated electronic payments that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 3, 4(b), 5 and 6 to the Standard. | 2.3.4 Requirement to send and receive compliant rollover initiation messages - bands 1 to 3: If an APRA-regulated superannuation entity is within band 1, 2, or 3 as determined under clause 2.2.1, then on and after 5 October 2013 or, if the entity has an alternative transition-in completion date on and after the day immediately after that date, the trustee must: (a) maintain a capability to receive rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to this Standard; and (b) send rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to the Standard. (a) maintain a capability to receive rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to this Standard; and (b) send rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to the Standard. | 2.3.5 Temporary entry level profile rollover initiation messages: (a) If an APRA-regulated superannuation entity is within band 4, 5, 6, 7 or 8 as determined under clause 2.2.1, then for the period between 5 October 2013 and the transition-in completion date or alternative transition-in completion date (as applicable), the trustee must as a minimum: (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (b) If an APRA-regulated superannuation entity is within band 1, 2, or 3 as determined under clause 2.2.1, and has an alternative transition-in completion date that is later than 5 October 2013, then for the period between 5 October 2013 and the alternative transition-in completion date the trustee must as a minimum: (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (a) If an APRA-regulated superannuation entity is within band 4, 5, 6, 7 or 8 as determined under clause 2.2.1, then for the period between 5 October 2013 and the transition-in completion date or alternative transition-in completion date (as applicable), the trustee must as a minimum: (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (b) If an APRA-regulated superannuation entity is within band 1, 2, or 3 as determined under clause 2.2.1, and has an alternative transition-in completion date that is later than 5 October 2013, then for the period between 5 October 2013 and the alternative transition-in completion date the trustee must as a minimum: (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. | 2.3.6 Requirement to receive compliant rollover initiation messages - bands 4 to 8: If an APRA-regulated superannuation entity is within band 4, 5, 6, 7 or 8 as determined under clause 2.2.1, then on and after 5 October 2013 or, if the entity has an alternative transition-in completion date on and after the day immediately after that date, the trustee must maintain a capability to receive rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to the Standard. | 2.3.7 Requirement to send compliant rollover initiation messages - bands 4 to 8: If an APRA-regulated superannuation entity is within band 4, 5, 6, 7 or 8 as determined under clause 2.2.1, then on and after the day immediately after the transition-in completion date or alternative transition-in completion date, the trustee must send rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to the Standard. | 2.4 Other arrangements during the rollover transition-in period: Subject to the requirements specified in clause 2.3 of this Schedule, during the rollover transition-in period, or up to and including an entity's alterative transition-in completion date if this is later than 31 December 2013, trustees of APRA-regulated superannuation entities may continue to: (a) send rollover transaction messages and make rollover payments in a format that does not conform with the Standard provided all mandatory data elements set out in the documents referred to in Schedules 3 and 4(b) to the Standard are included; and (b) send rollover initiation messages in a format that does not conform with the Standard provided all mandatory data elements set out in the document referred to in Schedule 4(b) to the Standard are included. (a) send rollover transaction messages and make rollover payments in a format that does not conform with the Standard provided all mandatory data elements set out in the documents referred to in Schedules 3 and 4(b) to the Standard are included; and (b) send rollover initiation messages in a format that does not conform with the Standard provided all mandatory data elements set out in the document referred to in Schedule 4(b) to the Standard are included. | 3.1 Temporary entry level profile defined: The temporary entry level profile is the profile as defined in section 2 of the document Data and Payment Standards - Temporary Entry Level Profile and Default Agreement as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. | 3.2 Use of the temporary entry level profile: The temporary entry level profile must not be used by the trustee of an APRA-regulated superannuation entity after 31 December 2013, or if applicable, the alternative transition in completion date as notified to the entity under clause 2.2.2(a). | 4.1 Contribution transition-in period: (a) For the purposes of this Schedule, the contribution transition-in period means the period between 1 July 2014 and 30 June 2016. (b) Alternate electronic file formats described in clause 4.2 must not be used by an employer [7] , a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF [8] after 30 June 2016. (a) For the purposes of this Schedule, the contribution transition-in period means the period between 1 July 2014 and 30 June 2016. (b) Alternate electronic file formats described in clause 4.2 must not be used by an employer [7] , a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF [8] after 30 June 2016. 4.2 Contribution transition-in arrangements - electronic file formats that do not conform with the Standard During the contribution transition-in period, contribution transaction messages as defined in the document referred to in Schedule 4(a) to the Standard may be submitted by an employer to a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF [9] in an electronic file format that does not conform with the Standard provided that the following conditions are met: (a) the employer and the trustee agree in writing that each party to the agreement will meet the requirements as set out in paragraphs (b)(i) to (b)(iv) of clause 4.2 during the contribution transition-in period or such shorter period as might be agreed to between the parties; and (b) in relation to the contribution transaction messages the following conditions are satisfied: (i) terms and definitions used in the alternate format align with the relevant terms and definitions specified in the document referred to in Schedule 2 to the Standard; (ii) associated payments conform with the methods specified in the document referred to in Schedule 3 to the Standard; and (iii) alternative data mappings (if any) are documented to show how the alternative data elements map to the data elements in the document referred to in Schedule 4(a) to the Standard; (iv) business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a) to the Standard. (a) the employer and the trustee agree in writing that each party to the agreement will meet the requirements as set out in paragraphs (b)(i) to (b)(iv) of clause 4.2 during the contribution transition-in period or such shorter period as might be agreed to between the parties; and (b) in relation to the contribution transaction messages the following conditions are satisfied: (i) terms and definitions used in the alternate format align with the relevant terms and definitions specified in the document referred to in Schedule 2 to the Standard; (ii) associated payments conform with the methods specified in the document referred to in Schedule 3 to the Standard; and (iii) alternative data mappings (if any) are documented to show how the alternative data elements map to the data elements in the document referred to in Schedule 4(a) to the Standard; (iv) business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a) to the Standard. (i) terms and definitions used in the alternate format align with the relevant terms and definitions specified in the document referred to in Schedule 2 to the Standard; (ii) associated payments conform with the methods specified in the document referred to in Schedule 3 to the Standard; and (iii) alternative data mappings (if any) are documented to show how the alternative data elements map to the data elements in the document referred to in Schedule 4(a) to the Standard; (iv) business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a) to the Standard. | 4.3 Requirement to receive compliant contributions transaction messages: Notwithstanding clause 4.2, on and after 1 July 2014 a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF [10] must maintain a capability to receive from employers contribution transaction messages that comply with the relevant specifications and requirements contained in the document referred to in Schedule 4(a) to the Standard. The terms and definitions that apply for the purpose of the documents referred to in Schedules 3, 4(a), 4(b), 5 and 6 are those terms and definitions as set out in the document Data and Payment Standards - Superannuation Terms and Definitions as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The payment methods to be used are those payment methods as set out in the document Data and Payment Standards - Payment Methods as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The contribution and registration message specifications are those set out in the document Data and Payment Standards - Contributions Message Implementation Guide as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The rollover message specifications are those set out in the document Data and Payment Standards - Rollover Message Implementation Guide as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The message orchestration and profiles are those set out in the document Data and Payment Standards - Message Orchestration and Profiles as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The error code management to be used is set out in the document Data and Payment Standards - Error Code Management as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The Superannuation Data and Payment Standards 2012 (in force under subsection 34K(3) of the Superannuation Industry (Supervision) Act 1993)) as shown in this compilation is amended as indicated in the Tables below. Title Date of FRLI registration Date of commencement Application, saving and transitional provisions Superannuation Data and Payment Standards 2012 11 January 2013 (see F2013L00041) 12 January 2013 Clause 3 Superannuation Data and Payment Standards (Minor Amendments) 2013 31 May 2013 (see F2013L00879) 1 June 2013 Clause 3 This endnote sets out the amendment history of the Superannuation Data and Payment Standards 2012. Provision affected How affected Clause 5 heading rs. F2013L00879 Clause 5 am. F2012L00879 Clause 7(c) am. F2013L00879 Clause 9 am. F2013L00879 Schedule 1 Section 2.1 am. F2013L00879 Paragraph 2.2.1(f) ad. F2013L00879 Paragraph 2.2.2(c) ad. F2013L00879 Section 2.3.1 am. F2013L00879 Section 2.3.2 am. F2013L00879 Section 2.3.3 am. F2013L00879 Section 2.3.4 am. F2013L00879 Paragraph 2.3.5(a) am. F2013L00879 Paragraph 2.3.5(b) am. F2013L00879 Section 2.3.6 am. F2013L00879 Section 2.3.7 am. F2013L00879 Section 4.1(a) am. F2013L00879 Section 4.2 heading am. F2013L00879 Section 4.3 am. F2013L00879 Schedule 4(a) Schedule 4(A) heading rep. F2013L00879 Schedule 4(a) heading ad. F2013L00879 Schedule 4(b) Schedule 4(B) heading rep. F2013L00879 Schedule 4(b) heading ad. F2013L00879 ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "[1] | [2] | [3] | [4] | [5] | [6] | www.apra.gov.au | [7] | [8] | [9] | [10] | SPR 2012/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20121C1/00001", "Unmatched_Content": "[1] Subsection 34K(3) of the Superannuation Industry (Supervision) Act 1993. | [2] As defined in subsections 34K(5) and (6) of the Superannuation Industry (Supervision) Act 1993. | [3] See subsection 34K(3) of the Superannuation Industry (Supervision) Act 1993 and Divisions 6.5 and 7.2 of the Superannuation Industry (Supervision) Regulations 1994. | [4] See also paragraph 34M(1)(b) of the Superannuation Industry (Supervision) Act 1993. | [5] See also paragraph 34N(1)(b) of the Superannuation Industry (Supervision) Act 1993. | [6] This document is available at www.apra.gov.au . | [7] This is relevant to an employer unless the employer only makes contributions to an SMSF and the employer is a related party of that SMSF (see paragraph 4(c) of the Standard). | [8] This is relevant only to a trustee of an SMSF that receives contributions from employers that are not related parties of the SMSF (see paragraph 4(b) of the Standard)."}
{"Instrument_Reference": "SPR 2012/1", "Title": "Superannuation Data and Payment Standards 2012", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Superannuation > Super funds > 2012", "Date_of_Issue": "24 December 2012", "Signatory": "Signed by Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2014C00783", "Registration_Date": "6 June 2014", "Body": "1. Name of Standard: This Standard is the Superannuation Data and Payment Standards 2012. | 2 Commencement: This Standard commences on the day after its registration on the Federal Register of Legislative Instruments. | 3 Application: This Standard determines the standards (superannuation data and payment standards [1] ) relating to superannuation data and payment matters [2] for the purposes of the Superannuation Industry (Supervision) Act 1993. | 4 Who is covered by this Standard: The superannuation data and payment standards are applicable to [3] : (a) trustees of regulated superannuation entities other than trustees of self managed superannuation funds (APRA-regulated superannuation entities); (b) trustees of self managed superannuation funds (SMSFs) but only in relation to receiving contributions from employers that are not related parties of the SMSF; and (c) employers in their dealings with superannuation entities except for contributions made by an employer for an employee to an SMSF where the employer is a related party of the SMSF. (a) trustees of regulated superannuation entities other than trustees of self managed superannuation funds (APRA-regulated superannuation entities); (b) trustees of self managed superannuation funds (SMSFs) but only in relation to receiving contributions from employers that are not related parties of the SMSF; and (c) employers in their dealings with superannuation entities except for contributions made by an employer for an employee to an SMSF where the employer is a related party of the SMSF. | 5 When the Standard applies: Subject to clause 6, this Standard applies to conduct by an entity as follows: (a) a trustee of an APRA-regulated superannuation entity, in relation to rollovers and transfers as the transferring fund or receiving fund, on and after 1 July 2013; (b) a trustee of an APRA-regulated superannuation entity, in relation to receiving contributions from employers, on and after 1 July 2014; (c) a trustee of an SMSF, in relation to receiving contributions from employers that are not related parties of the SMSF, on and after 1 July 2014; (d) a medium to large employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2014; and (e) a small employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2015. (a) a trustee of an APRA-regulated superannuation entity, in relation to rollovers and transfers as the transferring fund or receiving fund, on and after 1 July 2013; (b) a trustee of an APRA-regulated superannuation entity, in relation to receiving contributions from employers, on and after 1 July 2014; (c) a trustee of an SMSF, in relation to receiving contributions from employers that are not related parties of the SMSF, on and after 1 July 2014; (d) a medium to large employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2014; and (e) a small employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2015. | 6 The Standard does not apply to certain transactions: This Standard does not apply to an APRA-regulated superannuation entity in relation to a closed product. Closed product for the purposes of clause 6 means a product that does not receive any contributions or rollovers, whether from an existing member or any other person, but that may rollover or transfer a member's withdrawal benefit to another superannuation entity. 7 This Standard incorporates by reference documents or content on a website as existing from time to time (a) A reference to a document in a Schedule to this Standard is a reference to that document by that name published from time to time by the Commissioner of Taxation and available at www.ato.gov.au . (b) A reference to document or content on a website in a document referred to in paragraph 7(a) of this Standard, is a reference to that document or that content at that website address as it exists from time to time. (c) This Standard incorporates by reference the documents referred to in paragraph 7(a) and the documents and content on websites referred to in paragraph 7(b) of this Standard. (a) A reference to a document in a Schedule to this Standard is a reference to that document by that name published from time to time by the Commissioner of Taxation and available at www.ato.gov.au . (b) A reference to document or content on a website in a document referred to in paragraph 7(a) of this Standard, is a reference to that document or that content at that website address as it exists from time to time. (c) This Standard incorporates by reference the documents referred to in paragraph 7(a) and the documents and content on websites referred to in paragraph 7(b) of this Standard. | 8 Complying with the superannuation data and payment standards: (a) A trustee of a superannuation entity deals with payments and information relating to a member of a superannuation entity, or a person for whose benefit a contribution to the superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [4] (b) An employer deals with payments and information relating to an employee, for whose benefit a contribution to a superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [5] (c) The documents referred to in paragraphs 8(a) and 8(b) are those referred to in clause 7 of this Standard. (d) An entity complies with the superannuation data and payment standards during a transition-in period if the entity complies to the extent it is required to comply under the relevant transitional arrangements as set out in Schedule 1 to this Standard. (a) A trustee of a superannuation entity deals with payments and information relating to a member of a superannuation entity, or a person for whose benefit a contribution to the superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [4] (b) An employer deals with payments and information relating to an employee, for whose benefit a contribution to a superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [5] (c) The documents referred to in paragraphs 8(a) and 8(b) are those referred to in clause 7 of this Standard. (d) An entity complies with the superannuation data and payment standards during a transition-in period if the entity complies to the extent it is required to comply under the relevant transitional arrangements as set out in Schedule 1 to this Standard. | 9 Terms used in this Standard: Unless otherwise defined in this clause, terms and phrases used in this Standard have the same meaning as the Superannuation Industry (Supervision) Act 1993 or Superannuation Industry (Supervision) Regulations 1994, as applicable. (a) medium to large employer, has the meaning given by subitem 20(4), and determined at the time under subitem 20(2), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (b) small employer, has the meaning given by subitem 20(4), and determined at the time under subitem 20(3), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (c) transition-in period, means a period that is relevant to that entity as determined under section 2.2 or paragraph 4.1(a) of Schedule 1 to this Standard. (a) medium to large employer, has the meaning given by subitem 20(4), and determined at the time under subitem 20(2), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (b) small employer, has the meaning given by subitem 20(4), and determined at the time under subitem 20(3), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (c) transition-in period, means a period that is relevant to that entity as determined under section 2.2 or paragraph 4.1(a) of Schedule 1 to this Standard. | 1 PURPOSE: This Schedule explains the requirements that must be met during the transitional periods (the rollover transition-in period and the contribution transition-in period) to comply with the superannuation data and payment standards. | 2.1 Rollover transition-in period: For the purposes of this Schedule, the rollover transition-in period means the period between 1 July 2013 and 31 December 2013. | 2.2.1 Determining the transition-in completion date for an entity: (a) A trustee of an APRA-regulated superannuation entity must determine the transition-in completion date (as set out in column 3 of Table 1 at paragraph 2.2.1(f) of this Schedule) that applies to the entity. (b) The transition-in completion date for the entity is the date that corresponds to the rollover value range (as set out in column 2 of Table 1 at paragraph 2.2.1(f) of this Schedule) that the total rollover value for that entity falls within. (c) If an entity has an inward rollover amount and/or an outward rollover amount reported in the Table 8: Fund level data 2011 in APRA's Superannuation Fund-level Profiles and Financial Performance [6] document (the Table 8 document) as issued on 29 February 2012 then: (i) if there is both an inward rollover amount and an outward rollover amount, the sum of those amounts is the total rollover value for that entity; or (ii) if there is only an inward rollover amount or an outward rollover amount, that amount is the total rollover value for that entity; (d) If an entity does not have either an inward rollover amount or an outward rollover amount reported in the Table 8 document then that entity has a total rollover value of zero. (e) Column 1 of Table 1 at paragraph 2.2.1(f) of this Schedule sets out the band number for an entity that corresponds to the rollover value range for that entity. (f) Table 1: Band Rollover Value Range Transition-in Completion Date Band 1 $1,100,000,001 and above 6 September 2013 Band 2 $380,000,001 - $1,100,000,000 20 September 2013 Band 3 $160,000,001 - $380,000,000 4 October 2013 Band 4 $40,000,001 - $160,000,000 18 October 2013 Band 5 $20,000,001 - $40,000,000 8 November 2013 Band 6 $5,000,001 - $20,000,000 22 November 2013 Band 7 $1 - $5,000,000 6 December 2013 Band 8 $0 (or not reported) 20 December 2013 Note: the transition-in-period for an entity is the period between 1July 2013 and the entity's transition-in completion date, unless section 2.2.2 applies. (a) A trustee of an APRA-regulated superannuation entity must determine the transition-in completion date (as set out in column 3 of Table 1 at paragraph 2.2.1(f) of this Schedule) that applies to the entity. (b) The transition-in completion date for the entity is the date that corresponds to the rollover value range (as set out in column 2 of Table 1 at paragraph 2.2.1(f) of this Schedule) that the total rollover value for that entity falls within. (c) If an entity has an inward rollover amount and/or an outward rollover amount reported in the Table 8: Fund level data 2011 in APRA's Superannuation Fund-level Profiles and Financial Performance [6] document (the Table 8 document) as issued on 29 February 2012 then: (i) if there is both an inward rollover amount and an outward rollover amount, the sum of those amounts is the total rollover value for that entity; or (ii) if there is only an inward rollover amount or an outward rollover amount, that amount is the total rollover value for that entity; (d) If an entity does not have either an inward rollover amount or an outward rollover amount reported in the Table 8 document then that entity has a total rollover value of zero. (e) Column 1 of Table 1 at paragraph 2.2.1(f) of this Schedule sets out the band number for an entity that corresponds to the rollover value range for that entity. (f) Table 1: (i) if there is both an inward rollover amount and an outward rollover amount, the sum of those amounts is the total rollover value for that entity; or (ii) if there is only an inward rollover amount or an outward rollover amount, that amount is the total rollover value for that entity; Note: the transition-in-period for an entity is the period between 1July 2013 and the entity's transition-in completion date, unless section 2.2.2 applies. | 2.2.2 Alternative transition-in completion date: (a) APRA may, by notice in writing to the trustee of an APRA-regulated superannuation entity, adjust the date in paragraph 2.2.1(f) to an alternative date (alternative transition-in completion date) that applies in place of the transition-in completion date. (b) An alternative transition-in completion date determined by APRA under paragraph 2.2.2(a) may apply to part or all of the operation of an APRA-regulated superannuation entity. (c) An entity that has an alternative transition-in completion date nonetheless falls within the band determined under clause 2.2.1. Note: in this case the transition-in-period for an entity (or part of an entity's operation) is the period between 1 July 2013 and the entity's alternative transition-in completion date. (a) APRA may, by notice in writing to the trustee of an APRA-regulated superannuation entity, adjust the date in paragraph 2.2.1(f) to an alternative date (alternative transition-in completion date) that applies in place of the transition-in completion date. (b) An alternative transition-in completion date determined by APRA under paragraph 2.2.2(a) may apply to part or all of the operation of an APRA-regulated superannuation entity. (c) An entity that has an alternative transition-in completion date nonetheless falls within the band determined under clause 2.2.1. Note: in this case the transition-in-period for an entity (or part of an entity's operation) is the period between 1 July 2013 and the entity's alternative transition-in completion date. | 2.3.1 Temporary entry level profile rollover transaction messages: For the period between 1 July 2013 and the transition-in completion date or alternative transition-in completion date (as applicable), the trustee of an APRA-regulated superannuation entity must as a minimum: (a) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover transaction messages; and (b) maintain operation of the temporary entry level profile to receive rollover transaction messages between the hours of 9am and 5pm, Monday to Friday, excepting public holidays in the receiving entity's state or territory (normal business hours). (a) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover transaction messages; and (b) maintain operation of the temporary entry level profile to receive rollover transaction messages between the hours of 9am and 5pm, Monday to Friday, excepting public holidays in the receiving entity's state or territory (normal business hours). | 2.3.2 Requirement to receive compliant rollover transaction messages: On and after 1 July 2013 a trustee of an APRA-regulated superannuation entity must maintain a capability to receive rollover transaction messages and associated electronic payments that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 3, 4(b), 5 and 6 to the Standard. | 2.3.3 Requirement to send compliant rollover transaction messages: On and after the day immediately after the transition-in completion date or alternative transition-in completion date (as applicable), the trustee of an APRA-regulated superannuation entity must send rollover transaction messages and associated electronic payments that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 3, 4(b), 5 and 6 to the Standard. | 2.3.4 Requirement to send and receive compliant rollover initiation messages - bands 1 to 3: If an APRA-regulated superannuation entity is within band 1, 2, or 3 as determined under clause 2.2.1, then on and after 5 October 2013 or, if the entity has an alternative transition-in completion date on and after the day immediately after that date, the trustee must: (a) maintain a capability to receive rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to this Standard; and (b) send rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to the Standard. (a) maintain a capability to receive rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to this Standard; and (b) send rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to the Standard. | 2.3.5 Temporary entry level profile rollover initiation messages: (a) If an APRA-regulated superannuation entity is within band 4, 5, 6, 7 or 8 as determined under clause 2.2.1, then for the period between 5 October 2013 and the transition-in completion date or alternative transition-in completion date (as applicable), the trustee must as a minimum: (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (b) If an APRA-regulated superannuation entity is within band 1, 2, or 3 as determined under clause 2.2.1, and has an alternative transition-in completion date that is later than 5 October 2013, then for the period between 5 October 2013 and the alternative transition-in completion date the trustee must as a minimum: (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (a) If an APRA-regulated superannuation entity is within band 4, 5, 6, 7 or 8 as determined under clause 2.2.1, then for the period between 5 October 2013 and the transition-in completion date or alternative transition-in completion date (as applicable), the trustee must as a minimum: (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (b) If an APRA-regulated superannuation entity is within band 1, 2, or 3 as determined under clause 2.2.1, and has an alternative transition-in completion date that is later than 5 October 2013, then for the period between 5 October 2013 and the alternative transition-in completion date the trustee must as a minimum: (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. | 2.3.6 Requirement to receive compliant rollover initiation messages - bands 4 to 8: If an APRA-regulated superannuation entity is within band 4, 5, 6, 7 or 8 as determined under clause 2.2.1, then on and after 5 October 2013 or, if the entity has an alternative transition-in completion date on and after the day immediately after that date, the trustee must maintain a capability to receive rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to the Standard. | 2.3.7 Requirement to send compliant rollover initiation messages - bands 4 to 8: If an APRA-regulated superannuation entity is within band 4, 5, 6, 7 or 8 as determined under clause 2.2.1, then on and after the day immediately after the transition-in completion date or alternative transition-in completion date, the trustee must send rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to the Standard. | 2.4 Other arrangements during the rollover transition-in period: Subject to the requirements specified in clause 2.3 of this Schedule, during the rollover transition-in period, or up to and including an entity's alterative transition-in completion date if this is later than 31 December 2013, trustees of APRA-regulated superannuation entities may continue to: (a) send rollover transaction messages and make rollover payments in a format that does not conform with the Standard provided all mandatory data elements set out in the documents referred to in Schedules 3 and 4(b) to the Standard are included; and (b) send rollover initiation messages in a format that does not conform with the Standard provided all mandatory data elements set out in the document referred to in Schedule 4(b) to the Standard are included. (a) send rollover transaction messages and make rollover payments in a format that does not conform with the Standard provided all mandatory data elements set out in the documents referred to in Schedules 3 and 4(b) to the Standard are included; and (b) send rollover initiation messages in a format that does not conform with the Standard provided all mandatory data elements set out in the document referred to in Schedule 4(b) to the Standard are included. | 3.1 Temporary entry level profile defined: The temporary entry level profile is the profile as defined in section 2 of the document Data and Payment Standards - Temporary Entry Level Profile and Default Agreement as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. | 3.2 Use of the temporary entry level profile: The temporary entry level profile must not be used by the trustee of an APRA-regulated superannuation entity after 31 December 2013, or if applicable, the alternative transition in completion date as notified to the entity under clause 2.2.2(a). | 4.1 Contribution transition-in period: (a) For the purposes of this Schedule, the contribution transition-in period means the period between 1 July 2014 and 30 June 2016. (b) Alternate electronic file formats described in clause 4.2 must not be used by an employer [7] , a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF [8] after 30 June 2016. (a) For the purposes of this Schedule, the contribution transition-in period means the period between 1 July 2014 and 30 June 2016. (b) Alternate electronic file formats described in clause 4.2 must not be used by an employer [7] , a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF [8] after 30 June 2016. 4.2 Contribution transition-in arrangements - circumstances where electronic file formats that do not conform to the Standard can be used (a) For the period 1 July 2014 until 2 November 2014, a medium to large employer may send the information required by regulations 7.07A and 7.07E in the Superannuation (Industry) Supervision Regulations 1994 to a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF in an electronic file format that does not conform with the Standard provided that: (i) the information is sent in a format that the trustee has advised the employer it can accept, and(ii) any payment associated with that information is made using an electronic payment method that the trustee has advised the employer it can accept. (b) On and after 3 November 2014 and until 30 June 2017, contributions transaction messages dealt with by the document referred to in Schedule 4(a) may be sent by a medium to large employer to a trustee of an APRA-regulated superannuation entity in an electronic file format that does not conform with the Standard, provided that they agree in writing that the following conditions are satisfied: (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). Small employer (c) On and after 1 July 2015 and until 30 June 2017, contributions transaction messages dealt with by the document referred to in Schedule 4(a) may be sent by a small employer to a trustee of an APRA-regulated superannuation entity in an electronic file format that does not conform with the Standard, provided that they agree in writing that the following conditions are satisfied: (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). (d) For the purposes of paragraphs 4.2(b) and 4.2(c), in writing includes any form of electronic communication. (a) For the period 1 July 2014 until 2 November 2014, a medium to large employer may send the information required by regulations 7.07A and 7.07E in the Superannuation (Industry) Supervision Regulations 1994 to a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF in an electronic file format that does not conform with the Standard provided that: (i) the information is sent in a format that the trustee has advised the employer it can accept, and(ii) any payment associated with that information is made using an electronic payment method that the trustee has advised the employer it can accept. (b) On and after 3 November 2014 and until 30 June 2017, contributions transaction messages dealt with by the document referred to in Schedule 4(a) may be sent by a medium to large employer to a trustee of an APRA-regulated superannuation entity in an electronic file format that does not conform with the Standard, provided that they agree in writing that the following conditions are satisfied: (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). Small employer (c) On and after 1 July 2015 and until 30 June 2017, contributions transaction messages dealt with by the document referred to in Schedule 4(a) may be sent by a small employer to a trustee of an APRA-regulated superannuation entity in an electronic file format that does not conform with the Standard, provided that they agree in writing that the following conditions are satisfied: (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). (d) For the purposes of paragraphs 4.2(b) and 4.2(c), in writing includes any form of electronic communication. (i) the information is sent in a format that the trustee has advised the employer it can accept, and(ii) any payment associated with that information is made using an electronic payment method that the trustee has advised the employer it can accept. (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). Small employer (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). | 4.3 Requirement to receive compliant contributions transaction messages: (a) Subject to clause 4.4, on and after 3 November 2014 or a particular date (the alternative date) as specified under subparagraph 4.3(b)(ii), a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF must maintain a capability to receive from employers, contributions transaction messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedule 4(a), Schedule 5 and Schedule 6 as they exist from time to time. (b) An APRA-regulated superannuation entity has an alternative date if: (i) the trustee of that entity has provided an implementation plan to the Commissioner of Taxation on or before 30 September 2014; and (ii) the implementation plan contains a statement that the entity is able to meet the requirements of paragraph 4.3(a) on and after a particular date which is not later than 1 July 2015. (c) If a trustee of an APRA-regulated superannuation entity has an alternative date, an employer that is sending contributions transaction messages to that APRA-regulated superannuation entity can use a transitional arrangement in accordance with paragraph 4.2(a) until that alternative date. (a) Subject to clause 4.4, on and after 3 November 2014 or a particular date (the alternative date) as specified under subparagraph 4.3(b)(ii), a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF must maintain a capability to receive from employers, contributions transaction messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedule 4(a), Schedule 5 and Schedule 6 as they exist from time to time. (b) An APRA-regulated superannuation entity has an alternative date if: (i) the trustee of that entity has provided an implementation plan to the Commissioner of Taxation on or before 30 September 2014; and (ii) the implementation plan contains a statement that the entity is able to meet the requirements of paragraph 4.3(a) on and after a particular date which is not later than 1 July 2015. (c) If a trustee of an APRA-regulated superannuation entity has an alternative date, an employer that is sending contributions transaction messages to that APRA-regulated superannuation entity can use a transitional arrangement in accordance with paragraph 4.2(a) until that alternative date. (i) the trustee of that entity has provided an implementation plan to the Commissioner of Taxation on or before 30 September 2014; and (ii) the implementation plan contains a statement that the entity is able to meet the requirements of paragraph 4.3(a) on and after a particular date which is not later than 1 July 2015. | 4.4 Error and outcome response messages: For the period 1 July 2014 until 1 February 2015, a trustee of an APRA-regulated superannuation entity, or a medium to large employer is not required to send or receive a member registration outcome response or a contribution transaction error response message as specified in the documents referred to in Schedule 4(a) and Schedule 6 as they exist from time to time. | 4.5 Contribution induction process: (a) An employer, or a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF together with an employer, may nominate to the Commissioner to participate in a contribution induction process during a contribution induction period if: (i) third party certification of an information technology (IT) solution to be applied during a group induction period has been completed before the group induction period commences, and (ii) there is agreement to complete cross-certification of the IT solution used during the group induction period no later than four weeks after the end of the group induction period. (b) The Commissioner will advise an entity if its nomination to participate in the contribution induction process has been accepted. (c) If an entity's nomination is accepted, the Commissioner will advise the entity of the group (induction group) the entity will participate in and the group induction period for that induction group. (d) If an entity takes part in a contribution induction process, that entity may send or receive contributions transaction messages, and payments associated with those contributions transaction messages, in the manner advised by the Commissioner until the end of their group induction period. (e) If an entity takes part in a contribution induction process the entity must comply with the specifications and requirements in the document referred to in Schedule 4(a) after the induction completion date for their group induction period unless clause 4.2 of Schedule 1 applies to the entity after that date. (f) For the purposes of this clause: contribution induction period means: (a) for medium to large employers, the period between 1 July 2014 and 30 June 2015; (b) for small employers, the period between 1 July 2015 and 30 June 2016. contribution induction process means a process identified as such and established by the Commissioner of Taxation. group induction period means a period determined by the Commissioner as starting on a particular day (the induction commencement date) and ending on a particular day (the induction completion date), or that period as subsequently varied by the Commissioner for a particular induction group. (a) An employer, or a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF together with an employer, may nominate to the Commissioner to participate in a contribution induction process during a contribution induction period if: (i) third party certification of an information technology (IT) solution to be applied during a group induction period has been completed before the group induction period commences, and (ii) there is agreement to complete cross-certification of the IT solution used during the group induction period no later than four weeks after the end of the group induction period. (b) The Commissioner will advise an entity if its nomination to participate in the contribution induction process has been accepted. (c) If an entity's nomination is accepted, the Commissioner will advise the entity of the group (induction group) the entity will participate in and the group induction period for that induction group. (d) If an entity takes part in a contribution induction process, that entity may send or receive contributions transaction messages, and payments associated with those contributions transaction messages, in the manner advised by the Commissioner until the end of their group induction period. (e) If an entity takes part in a contribution induction process the entity must comply with the specifications and requirements in the document referred to in Schedule 4(a) after the induction completion date for their group induction period unless clause 4.2 of Schedule 1 applies to the entity after that date. (f) For the purposes of this clause: contribution induction period means: (a) for medium to large employers, the period between 1 July 2014 and 30 June 2015; (b) for small employers, the period between 1 July 2015 and 30 June 2016. contribution induction process means a process identified as such and established by the Commissioner of Taxation. group induction period means a period determined by the Commissioner as starting on a particular day (the induction commencement date) and ending on a particular day (the induction completion date), or that period as subsequently varied by the Commissioner for a particular induction group. (i) third party certification of an information technology (IT) solution to be applied during a group induction period has been completed before the group induction period commences, and (ii) there is agreement to complete cross-certification of the IT solution used during the group induction period no later than four weeks after the end of the group induction period. (a) for medium to large employers, the period between 1 July 2014 and 30 June 2015; (b) for small employers, the period between 1 July 2015 and 30 June 2016. The terms and definitions that apply for the purpose of the documents referred to in Schedules 3, 4(a), 4(b), 5 and 6 are those terms and definitions as set out in the document Data and Payment Standards - Superannuation Terms and Definitions as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The payment methods to be used are those payment methods as set out in the document Data and Payment Standards - Payment Methods as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The contribution and registration message specifications are those set out in the document Data and Payment Standards - Contributions Message Implementation Guide as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The rollover message specifications are those set out in the document Data and Payment Standards - Rollover Message Implementation Guide as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The message orchestration and profiles are those set out in the document Data and Payment Standards - Message Orchestration and Profiles as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The error code management to be used is set out in the document Data and Payment Standards - Error Code Management as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The Superannuation Data and Payment Standards 2012 (in force under subsection 34K(3) of the Superannuation Industry (Supervision) Act 1993)) as shown in this compilation is amended as indicated in the Tables below. Title Date of FRLI registration Date of commencement Application, saving and transitional provisions Superannuation Data and Payment Standards 2012 11 January 2013 (see F2013L00041) 12 January 2013 Clause 3 Superannuation Data and Payment Standards (Minor Amendments) 2013 31 May 2013 (see F2013L00879) 1 June 2013 Clause 3 Superannuation Data and Payment Standards (Contribution Transitional Arrangements) Amendment 2014 27 May 2014 (see F2014L00608) 28 May 2014 Clause 3 This endnote sets out the amendment history of the Superannuation Data and Payment Standards 2012. Provision affected How affected Clause 5 heading rs. F2013L00879 Clause 5 am. F2012L00879 Clause 7(c) am. F2013L00879 Clause 9 am. F2013L00879 Schedule 1 Section 2.1 am. F2013L00879 Paragraph 2.2.1(f) ad. F2013L00879 Paragraph 2.2.2(c) ad. F2013L00879 Section 2.3.1 am. F2013L00879 Section 2.3.2 am. F2013L00879 Section 2.3.3 am. F2013L00879 Section 2.3.4 am. F2013L00879 Paragraph 2.3.5(a) am. F2013L00879 Paragraph 2.3.5(b) am. F2013L00879 Section 2.3.6 am. F2013L00879 Section 2.3.7 am. F2013L00879 Clause 4 rs. F2014L00608 Schedule 4(a) Schedule 4(A) heading rep. F2013L00879 Schedule 4(a) heading ad. F2013L00879 Schedule 4(b) Schedule 4(B) heading rep. F2013L00879 Schedule 4(b) heading ad. F2013L00879 ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "[1] | [2] | [3] | [4] | [5] | [6] | www.apra.gov.au | SPR 2012/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20121C2/00001", "Unmatched_Content": "[1] Subsection 34K(3) of the Superannuation Industry (Supervision) Act 1993. | [2] As defined in subsections 34K(5) and (6) of the Superannuation Industry (Supervision) Act 1993. | [3] See subsection 34K(3) of the Superannuation Industry (Supervision) Act 1993 and Divisions 6.5 and 7.2 of the Superannuation Industry (Supervision) Regulations 1994. | [4] See also paragraph 34M(1)(b) of the Superannuation Industry (Supervision) Act 1993. | [5] See also paragraph 34N(1)(b) of the Superannuation Industry (Supervision) Act 1993. | [6] This document is available at www.apra.gov.au ."}
{"Instrument_Reference": "SPR 2012/1", "Title": "Superannuation Data and Payment Standards 2012", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Superannuation > Super funds > 2012", "Date_of_Issue": "24 December 2012", "Signatory": "Signed by Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2016C01040", "Registration_Date": "9 December 2016", "Body": "1. Name of Standard: This Standard is the Superannuation Data and Payment Standards 2012. | 2 Commencement: This Standard commences on the day after its registration on the Federal Register of Legislative Instruments. | 3 Application: This Standard determines the standards (superannuation data and payment standards [1] ) relating to superannuation data and payment matters [2] for the purposes of the Superannuation Industry (Supervision) Act 1993. | 4 Who is covered by this Standard: The superannuation data and payment standards are applicable to [3] : (a) trustees of regulated superannuation entities other than trustees of self managed superannuation funds (APRA-regulated superannuation entities); (b) trustees of self managed superannuation funds (SMSFs) but only in relation to receiving contributions from employers that are not related parties of the SMSF; and (c) employers in their dealings with superannuation entities except for contributions made by an employer for an employee to an SMSF where the employer is a related party of the SMSF. (a) trustees of regulated superannuation entities other than trustees of self managed superannuation funds (APRA-regulated superannuation entities); (b) trustees of self managed superannuation funds (SMSFs) but only in relation to receiving contributions from employers that are not related parties of the SMSF; and (c) employers in their dealings with superannuation entities except for contributions made by an employer for an employee to an SMSF where the employer is a related party of the SMSF. | 5 When the Standard applies: Subject to clause 6, this Standard applies to conduct by an entity as follows: (a) a trustee of an APRA-regulated superannuation entity, in relation to rollovers and transfers as the transferring fund or receiving fund, on and after 1 July 2013; (b) a trustee of an APRA-regulated superannuation entity, in relation to receiving contributions from employers, on and after 1 July 2014; (c) a trustee of an APRA-regulated superannuation entity, in relation to receiving payments from, and returning amounts required to be repaid to, the Commissioner of Taxation on and after 14 November 2016; (d) a trustee of an SMSF, in relation to receiving contributions from employers that are not related parties of the SMSF on and after 1 July 2014; (e) a medium to large employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2014; and (f) a small employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2015. (a) a trustee of an APRA-regulated superannuation entity, in relation to rollovers and transfers as the transferring fund or receiving fund, on and after 1 July 2013; (b) a trustee of an APRA-regulated superannuation entity, in relation to receiving contributions from employers, on and after 1 July 2014; (c) a trustee of an APRA-regulated superannuation entity, in relation to receiving payments from, and returning amounts required to be repaid to, the Commissioner of Taxation on and after 14 November 2016; (d) a trustee of an SMSF, in relation to receiving contributions from employers that are not related parties of the SMSF on and after 1 July 2014; (e) a medium to large employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2014; and (f) a small employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2015. | 6 The Standard does not apply to certain transactions: This Standard does not apply to an APRA-regulated superannuation entity in relation to a closed product. Closed product for the purposes of clause 6 means a product that does not receive any contributions or rollovers, whether from an existing member or any other person, but that may rollover or transfer a member's withdrawal benefit to another superannuation entity. 7 This Standard incorporates by reference documents or content on a website as existing from time to time (a) A reference to a document in a Schedule to this Standard is a reference to that document by that name published from time to time by the Commissioner of Taxation and available at www.ato.gov.au . (b) A reference to document or content on a website in a document referred to in paragraph 7(a) of this Standard, is a reference to that document or that content at that website address as it exists from time to time. (c) This Standard incorporates by reference the documents referred to in paragraph 7(a) and the documents and content on websites referred to in paragraph 7(b) of this Standard. (a) A reference to a document in a Schedule to this Standard is a reference to that document by that name published from time to time by the Commissioner of Taxation and available at www.ato.gov.au . (b) A reference to document or content on a website in a document referred to in paragraph 7(a) of this Standard, is a reference to that document or that content at that website address as it exists from time to time. (c) This Standard incorporates by reference the documents referred to in paragraph 7(a) and the documents and content on websites referred to in paragraph 7(b) of this Standard. | 8 Complying with the superannuation data and payment standards: (a) A trustee of a superannuation entity deals with payments and information relating to a member of a superannuation entity, or a person for whose benefit a contribution to the superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [4] (b) An employer deals with payments and information relating to an employee, for whose benefit a contribution to a superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [5] (c) The documents referred to in paragraphs 8(a) and 8(b) are those referred to in clause 7 of this Standard. (d) An entity complies with the superannuation data and payment standards during a transition-in period if the entity complies to the extent it is required to comply under the relevant transitional arrangements as set out in Schedule 1 to this Standard. (a) A trustee of a superannuation entity deals with payments and information relating to a member of a superannuation entity, or a person for whose benefit a contribution to the superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [4] (b) An employer deals with payments and information relating to an employee, for whose benefit a contribution to a superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [5] (c) The documents referred to in paragraphs 8(a) and 8(b) are those referred to in clause 7 of this Standard. (d) An entity complies with the superannuation data and payment standards during a transition-in period if the entity complies to the extent it is required to comply under the relevant transitional arrangements as set out in Schedule 1 to this Standard. | 9 Terms used in this Standard: Unless otherwise defined in this clause, terms and phrases used in this Standard have the same meaning as the Superannuation Industry (Supervision) Act 1993 or Superannuation Industry (Supervision) Regulations 1994, as applicable. (a) medium to large employer, has the meaning given by subitem 20(4), and determined at the time under subitem 20(2), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (b) small employer, has the meaning given by subitem 20(4), and determined at the time under subitem 20(3), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (c) transition-in period, means a period that is relevant to that entity as determined under section 2.2 or paragraph 4.1(a) of Schedule 1 to this Standard. (a) medium to large employer, has the meaning given by subitem 20(4), and determined at the time under subitem 20(2), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (b) small employer, has the meaning given by subitem 20(4), and determined at the time under subitem 20(3), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (c) transition-in period, means a period that is relevant to that entity as determined under section 2.2 or paragraph 4.1(a) of Schedule 1 to this Standard. | 1 PURPOSE: This Schedule explains the requirements that must be met during the transitional periods (the rollover transition-in period and the contribution transition-in period) to comply with the superannuation data and payment standards. | 2.1 Rollover transition-in period: For the purposes of this Schedule, the rollover transition-in period means the period between 1 July 2013 and 31 December 2013. | 2.2.1 Determining the transition-in completion date for an entity: (a) A trustee of an APRA-regulated superannuation entity must determine the transition-in completion date (as set out in column 3 of Table 1 at paragraph 2.2.1(f) of this Schedule) that applies to the entity. (b) The transition-in completion date for the entity is the date that corresponds to the rollover value range (as set out in column 2 of Table 1 at paragraph 2.2.1(f) of this Schedule) that the total rollover value for that entity falls within. (c) If an entity has an inward rollover amount and/or an outward rollover amount reported in the Table 8: Fund level data 2011 in APRA's Superannuation Fund-level Profiles and Financial Performance [6] document (the Table 8 document) as issued on 29 February 2012 then: (i) if there is both an inward rollover amount and an outward rollover amount, the sum of those amounts is the total rollover value for that entity; or (ii) if there is only an inward rollover amount or an outward rollover amount, that amount is the total rollover value for that entity; (d) If an entity does not have either an inward rollover amount or an outward rollover amount reported in the Table 8 document then that entity has a total rollover value of zero. (e) Column 1 of Table 1 at paragraph 2.2.1(f) of this Schedule sets out the band number for an entity that corresponds to the rollover value range for that entity. (f) Table 1: Band Rollover Value Range Transition-in Completion Date Band 1 $1,100,000,001 and above 6 September 2013 Band 2 $380,000,001 - $1,100,000,000 20 September 2013 Band 3 $160,000,001 - $380,000,000 4 October 2013 Band 4 $40,000,001 - $160,000,000 18 October 2013 Band 5 $20,000,001 - $40,000,000 8 November 2013 Band 6 $5,000,001 - $20,000,000 22 November 2013 Band 7 $1 - $5,000,000 6 December 2013 Band 8 $0 (or not reported) 20 December 2013 Note: the transition-in-period for an entity is the period between 1July 2013 and the entity's transition-in completion date, unless section 2.2.2 applies. (a) A trustee of an APRA-regulated superannuation entity must determine the transition-in completion date (as set out in column 3 of Table 1 at paragraph 2.2.1(f) of this Schedule) that applies to the entity. (b) The transition-in completion date for the entity is the date that corresponds to the rollover value range (as set out in column 2 of Table 1 at paragraph 2.2.1(f) of this Schedule) that the total rollover value for that entity falls within. (c) If an entity has an inward rollover amount and/or an outward rollover amount reported in the Table 8: Fund level data 2011 in APRA's Superannuation Fund-level Profiles and Financial Performance [6] document (the Table 8 document) as issued on 29 February 2012 then: (i) if there is both an inward rollover amount and an outward rollover amount, the sum of those amounts is the total rollover value for that entity; or (ii) if there is only an inward rollover amount or an outward rollover amount, that amount is the total rollover value for that entity; (d) If an entity does not have either an inward rollover amount or an outward rollover amount reported in the Table 8 document then that entity has a total rollover value of zero. (e) Column 1 of Table 1 at paragraph 2.2.1(f) of this Schedule sets out the band number for an entity that corresponds to the rollover value range for that entity. (f) Table 1: (i) if there is both an inward rollover amount and an outward rollover amount, the sum of those amounts is the total rollover value for that entity; or (ii) if there is only an inward rollover amount or an outward rollover amount, that amount is the total rollover value for that entity; Note: the transition-in-period for an entity is the period between 1July 2013 and the entity's transition-in completion date, unless section 2.2.2 applies. | 2.2.2 Alternative transition-in completion date: (a) APRA may, by notice in writing to the trustee of an APRA-regulated superannuation entity, adjust the date in paragraph 2.2.1(f) to an alternative date (alternative transition-in completion date) that applies in place of the transition-in completion date. (b) An alternative transition-in completion date determined by APRA under paragraph 2.2.2(a) may apply to part or all of the operation of an APRA-regulated superannuation entity. (c) An entity that has an alternative transition-in completion date nonetheless falls within the band determined under clause 2.2.1. Note: in this case the transition-in-period for an entity (or part of an entity's operation) is the period between 1 July 2013 and the entity's alternative transition-in completion date. (a) APRA may, by notice in writing to the trustee of an APRA-regulated superannuation entity, adjust the date in paragraph 2.2.1(f) to an alternative date (alternative transition-in completion date) that applies in place of the transition-in completion date. (b) An alternative transition-in completion date determined by APRA under paragraph 2.2.2(a) may apply to part or all of the operation of an APRA-regulated superannuation entity. (c) An entity that has an alternative transition-in completion date nonetheless falls within the band determined under clause 2.2.1. Note: in this case the transition-in-period for an entity (or part of an entity's operation) is the period between 1 July 2013 and the entity's alternative transition-in completion date. | 2.3.1 Temporary entry level profile rollover transaction messages: For the period between 1 July 2013 and the transition-in completion date or alternative transition-in completion date (as applicable), the trustee of an APRA-regulated superannuation entity must as a minimum: (a) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover transaction messages; and (b) maintain operation of the temporary entry level profile to receive rollover transaction messages between the hours of 9am and 5pm, Monday to Friday, excepting public holidays in the receiving entity's state or territory (normal business hours). (a) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover transaction messages; and (b) maintain operation of the temporary entry level profile to receive rollover transaction messages between the hours of 9am and 5pm, Monday to Friday, excepting public holidays in the receiving entity's state or territory (normal business hours). | 2.3.2 Requirement to receive compliant rollover transaction messages: On and after 1 July 2013 a trustee of an APRA-regulated superannuation entity must maintain a capability to receive rollover transaction messages and associated electronic payments that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 3, 4(b), 5 and 6 to the Standard. | 2.3.3 Requirement to send compliant rollover transaction messages: On and after the day immediately after the transition-in completion date or alternative transition-in completion date (as applicable), the trustee of an APRA-regulated superannuation entity must send rollover transaction messages and associated electronic payments that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 3, 4(b), 5 and 6 to the Standard. | 2.3.4 Requirement to send and receive compliant rollover initiation messages - bands 1 to 3: If an APRA-regulated superannuation entity is within band 1, 2, or 3 as determined under clause 2.2.1, then on and after 5 October 2013 or, if the entity has an alternative transition-in completion date on and after the day immediately after that date, the trustee must: (a) maintain a capability to receive rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to this Standard; and (b) send rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to the Standard. (a) maintain a capability to receive rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to this Standard; and (b) send rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to the Standard. | 2.3.5 Temporary entry level profile rollover initiation messages: (a) If an APRA-regulated superannuation entity is within band 4, 5, 6, 7 or 8 as determined under clause 2.2.1, then for the period between 5 October 2013 and the transition-in completion date or alternative transition-in completion date (as applicable), the trustee must as a minimum: (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (b) If an APRA-regulated superannuation entity is within band 1, 2, or 3 as determined under clause 2.2.1, and has an alternative transition-in completion date that is later than 5 October 2013, then for the period between 5 October 2013 and the alternative transition-in completion date the trustee must as a minimum: (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (a) If an APRA-regulated superannuation entity is within band 4, 5, 6, 7 or 8 as determined under clause 2.2.1, then for the period between 5 October 2013 and the transition-in completion date or alternative transition-in completion date (as applicable), the trustee must as a minimum: (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (b) If an APRA-regulated superannuation entity is within band 1, 2, or 3 as determined under clause 2.2.1, and has an alternative transition-in completion date that is later than 5 October 2013, then for the period between 5 October 2013 and the alternative transition-in completion date the trustee must as a minimum: (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. | 2.3.6 Requirement to receive compliant rollover initiation messages - bands 4 to 8: If an APRA-regulated superannuation entity is within band 4, 5, 6, 7 or 8 as determined under clause 2.2.1, then on and after 5 October 2013 or, if the entity has an alternative transition-in completion date on and after the day immediately after that date, the trustee must maintain a capability to receive rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to the Standard. | 2.3.7 Requirement to send compliant rollover initiation messages - bands 4 to 8: If an APRA-regulated superannuation entity is within band 4, 5, 6, 7 or 8 as determined under clause 2.2.1, then on and after the day immediately after the transition-in completion date or alternative transition-in completion date, the trustee must send rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to the Standard. | 2.4 Other arrangements during the rollover transition-in period: Subject to the requirements specified in clause 2.3 of this Schedule, during the rollover transition-in period, or up to and including an entity's alterative transition-in completion date if this is later than 31 December 2013, trustees of APRA-regulated superannuation entities may continue to: (a) send rollover transaction messages and make rollover payments in a format that does not conform with the Standard provided all mandatory data elements set out in the documents referred to in Schedules 3 and 4(b) to the Standard are included; and (b) send rollover initiation messages in a format that does not conform with the Standard provided all mandatory data elements set out in the document referred to in Schedule 4(b) to the Standard are included. (a) send rollover transaction messages and make rollover payments in a format that does not conform with the Standard provided all mandatory data elements set out in the documents referred to in Schedules 3 and 4(b) to the Standard are included; and (b) send rollover initiation messages in a format that does not conform with the Standard provided all mandatory data elements set out in the document referred to in Schedule 4(b) to the Standard are included. | 3.1 Temporary entry level profile defined: The temporary entry level profile is the profile as defined in section 2 of the document Data and Payment Standards - Temporary Entry Level Profile and Default Agreement as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. | 3.2 Use of the temporary entry level profile: The temporary entry level profile must not be used by the trustee of an APRA-regulated superannuation entity after 31 December 2013, or if applicable, the alternative transition in completion date as notified to the entity under clause 2.2.2(a). | 4.1 Contribution transition-in period: (a) For the purposes of this Schedule, the contribution transition-in period means the period between 1 July 2014 and 30 June 2016. (b) Alternate electronic file formats described in clause 4.2 must not be used by an employer [7] , a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF [8] after 30 June 2016. (a) For the purposes of this Schedule, the contribution transition-in period means the period between 1 July 2014 and 30 June 2016. (b) Alternate electronic file formats described in clause 4.2 must not be used by an employer [7] , a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF [8] after 30 June 2016. 4.2 Contribution transition-in arrangements - circumstances where electronic file formats that do not conform to the Standard can be used (a) For the period 1 July 2014 until 2 November 2014, a medium to large employer may send the information required by regulations 7.07A and 7.07E in the Superannuation (Industry) Supervision Regulations 1994 to a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF in an electronic file format that does not conform with the Standard provided that: (i) the information is sent in a format that the trustee has advised the employer it can accept, and(ii) any payment associated with that information is made using an electronic payment method that the trustee has advised the employer it can accept. (b) On and after 3 November 2014 and until 30 June 2017, contributions transaction messages dealt with by the document referred to in Schedule 4(a) may be sent by a medium to large employer to a trustee of an APRA-regulated superannuation entity in an electronic file format that does not conform with the Standard, provided that they agree in writing that the following conditions are satisfied: (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). Small employer (c) On and after 1 July 2015 and until 30 June 2017, contributions transaction messages dealt with by the document referred to in Schedule 4(a) may be sent by a small employer to a trustee of an APRA-regulated superannuation entity in an electronic file format that does not conform with the Standard, provided that they agree in writing that the following conditions are satisfied: (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). (d) For the purposes of paragraphs 4.2(b) and 4.2(c), in writing includes any form of electronic communication. (a) For the period 1 July 2014 until 2 November 2014, a medium to large employer may send the information required by regulations 7.07A and 7.07E in the Superannuation (Industry) Supervision Regulations 1994 to a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF in an electronic file format that does not conform with the Standard provided that: (i) the information is sent in a format that the trustee has advised the employer it can accept, and(ii) any payment associated with that information is made using an electronic payment method that the trustee has advised the employer it can accept. (b) On and after 3 November 2014 and until 30 June 2017, contributions transaction messages dealt with by the document referred to in Schedule 4(a) may be sent by a medium to large employer to a trustee of an APRA-regulated superannuation entity in an electronic file format that does not conform with the Standard, provided that they agree in writing that the following conditions are satisfied: (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). Small employer (c) On and after 1 July 2015 and until 30 June 2017, contributions transaction messages dealt with by the document referred to in Schedule 4(a) may be sent by a small employer to a trustee of an APRA-regulated superannuation entity in an electronic file format that does not conform with the Standard, provided that they agree in writing that the following conditions are satisfied: (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). (d) For the purposes of paragraphs 4.2(b) and 4.2(c), in writing includes any form of electronic communication. (i) the information is sent in a format that the trustee has advised the employer it can accept, and(ii) any payment associated with that information is made using an electronic payment method that the trustee has advised the employer it can accept. (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). Small employer (i) the terms and definitions used in the alternate file format align with the relevant terms and definitions specified in the document referred to in Schedule 2; (ii) any payment associated with the contributions message conforms with a method specified in the document referred to in Schedule 3; and (iii) alternative data elements and business rules (if any) are documented to show how the business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a). | 4.3 Requirement to receive compliant contributions transaction messages: (a) Subject to clause 4.4, on and after 3 November 2014 or a particular date (the alternative date) as specified under subparagraph 4.3(b)(ii), a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF must maintain a capability to receive from employers, contributions transaction messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedule 4(a), Schedule 5 and Schedule 6 as they exist from time to time. (b) An APRA-regulated superannuation entity has an alternative date if: (i) the trustee of that entity has provided an implementation plan to the Commissioner of Taxation on or before 30 September 2014; and (ii) the implementation plan contains a statement that the entity is able to meet the requirements of paragraph 4.3(a) on and after a particular date which is not later than 1 July 2015. (c) If a trustee of an APRA-regulated superannuation entity has an alternative date, an employer that is sending contributions transaction messages to that APRA-regulated superannuation entity can use a transitional arrangement in accordance with paragraph 4.2(a) until that alternative date. (a) Subject to clause 4.4, on and after 3 November 2014 or a particular date (the alternative date) as specified under subparagraph 4.3(b)(ii), a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF must maintain a capability to receive from employers, contributions transaction messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedule 4(a), Schedule 5 and Schedule 6 as they exist from time to time. (b) An APRA-regulated superannuation entity has an alternative date if: (i) the trustee of that entity has provided an implementation plan to the Commissioner of Taxation on or before 30 September 2014; and (ii) the implementation plan contains a statement that the entity is able to meet the requirements of paragraph 4.3(a) on and after a particular date which is not later than 1 July 2015. (c) If a trustee of an APRA-regulated superannuation entity has an alternative date, an employer that is sending contributions transaction messages to that APRA-regulated superannuation entity can use a transitional arrangement in accordance with paragraph 4.2(a) until that alternative date. (i) the trustee of that entity has provided an implementation plan to the Commissioner of Taxation on or before 30 September 2014; and (ii) the implementation plan contains a statement that the entity is able to meet the requirements of paragraph 4.3(a) on and after a particular date which is not later than 1 July 2015. | 4.4 Error and outcome response messages: For the period 1 July 2014 until 1 February 2015, a trustee of an APRA-regulated superannuation entity, or a medium to large employer is not required to send or receive a member registration outcome response or a contribution transaction error response message as specified in the documents referred to in Schedule 4(a) and Schedule 6 as they exist from time to time. | 4.5 Contribution induction process: (a) An employer, or a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF together with an employer, may nominate to the Commissioner to participate in a contribution induction process during a contribution induction period if: (i) third party certification of an information technology (IT) solution to be applied during a group induction period has been completed before the group induction period commences, and (ii) there is agreement to complete cross-certification of the IT solution used during the group induction period no later than four weeks after the end of the group induction period. (b) The Commissioner will advise an entity if its nomination to participate in the contribution induction process has been accepted. (c) If an entity's nomination is accepted, the Commissioner will advise the entity of the group (induction group) the entity will participate in and the group induction period for that induction group. (d) If an entity takes part in a contribution induction process, that entity may send or receive contributions transaction messages, and payments associated with those contributions transaction messages, in the manner advised by the Commissioner until the end of their group induction period. (e) If an entity takes part in a contribution induction process the entity must comply with the specifications and requirements in the document referred to in Schedule 4(a) after the induction completion date for their group induction period unless clause 4.2 of Schedule 1 applies to the entity after that date. (f) For the purposes of this clause: contribution induction period means: (a) for medium to large employers, the period between 1 July 2014 and 30 June 2015; (b) for small employers, the period between 1 July 2015 and 30 June 2016. contribution induction process means a process identified as such and established by the Commissioner of Taxation. group induction period means a period determined by the Commissioner as starting on a particular day (the induction commencement date) and ending on a particular day (the induction completion date), or that period as subsequently varied by the Commissioner for a particular induction group. (a) An employer, or a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF together with an employer, may nominate to the Commissioner to participate in a contribution induction process during a contribution induction period if: (i) third party certification of an information technology (IT) solution to be applied during a group induction period has been completed before the group induction period commences, and (ii) there is agreement to complete cross-certification of the IT solution used during the group induction period no later than four weeks after the end of the group induction period. (b) The Commissioner will advise an entity if its nomination to participate in the contribution induction process has been accepted. (c) If an entity's nomination is accepted, the Commissioner will advise the entity of the group (induction group) the entity will participate in and the group induction period for that induction group. (d) If an entity takes part in a contribution induction process, that entity may send or receive contributions transaction messages, and payments associated with those contributions transaction messages, in the manner advised by the Commissioner until the end of their group induction period. (e) If an entity takes part in a contribution induction process the entity must comply with the specifications and requirements in the document referred to in Schedule 4(a) after the induction completion date for their group induction period unless clause 4.2 of Schedule 1 applies to the entity after that date. (f) For the purposes of this clause: contribution induction period means: (a) for medium to large employers, the period between 1 July 2014 and 30 June 2015; (b) for small employers, the period between 1 July 2015 and 30 June 2016. contribution induction process means a process identified as such and established by the Commissioner of Taxation. group induction period means a period determined by the Commissioner as starting on a particular day (the induction commencement date) and ending on a particular day (the induction completion date), or that period as subsequently varied by the Commissioner for a particular induction group. (i) third party certification of an information technology (IT) solution to be applied during a group induction period has been completed before the group induction period commences, and (ii) there is agreement to complete cross-certification of the IT solution used during the group induction period no later than four weeks after the end of the group induction period. (a) for medium to large employers, the period between 1 July 2014 and 30 June 2015; (b) for small employers, the period between 1 July 2015 and 30 June 2016. The terms and definitions that apply for the purpose of the documents referred to in Schedules 3, 4(a), 4(b), 5 and 6 are those terms and definitions as set out in the document Data and Payment Standards - Superannuation Terms and Definitions as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The payment methods to be used are those payment methods as set out in the document Data and Payment Standards - Payment Methods as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The contribution and registration message specifications are those set out in the document Data and Payment Standards - Contributions Message Implementation Guide as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The rollover message specifications are those set out in the document Data and Payment Standards - Rollover Message Implementation Guide as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The message orchestration and profiles are those set out in the document Data and Payment Standards - Message Orchestration and Profiles as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The error code management to be used is set out in the document Data and Payment Standards - Error Code Management as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The Superannuation Data and Payment Standards 2012 (in force under subsection 34K(3) of the Superannuation Industry (Supervision) Act 1993)) as shown in this compilation is amended as indicated in the Tables below. Title Date of FRLI registration Date of commencement Application, saving and transitional provisions Superannuation Data and Payment Standards 2012 11 January 2013 (see F2013L00041) 12 January 2013 Clause 3 Superannuation Data and Payment Standards (Minor Amendments) 2013 31 May 2013 (see F2013L00879) 1 June 2013 Clause 3 Superannuation Data and Payment Standards (Contribution Transitional Arrangements) Amendment 2014 27 May 2014 (see F2014L00608) 28 May 2014 Clause 3 Superannuation Data and Payment Standards (Payments and Information from the Commissioner of Taxation) Amendment 2016 11 November 2016 (see F2016L01737) 12 November 2016 Clause 5 This endnote sets out the amendment history of the Superannuation Data and Payment Standards 2012. Provision affected How affected Clause 5 heading rs. F2013L00879 Clause 5 am. F2012L00879 Clause 7(c) am. F2013L00879 Clause 9 am. F2013L00879 Clause 5 am. F2016L01737 Schedule 1 Section 2.1 am. F2013L00879 Paragraph 2.2.1(f) ad. F2013L00879 Paragraph 2.2.2(c) ad. F2013L00879 Section 2.3.1 am. F2013L00879 Section 2.3.2 am. F2013L00879 Section 2.3.3 am. F2013L00879 Section 2.3.4 am. F2013L00879 Paragraph 2.3.5(a) am. F2013L00879 Paragraph 2.3.5(b) am. F2013L00879 Section 2.3.6 am. F2013L00879 Section 2.3.7 am. F2013L00879 Clause 4 rs. F2014L00608 Schedule 4(a) Schedule 4(A) heading rep. F2013L00879 Schedule 4(a) heading ad. F2013L00879 Schedule 4(b) Schedule 4(B) heading rep. F2013L00879 Schedule 4(b) heading ad. F2013L00879 ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted", "Related_Explanatory_Statements": "[1] | [2] | [3] | [4] | [5] | [6] | www.apra.gov.au | SPR 2012/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20121C3/00001", "Unmatched_Content": "[1] Subsection 34K(3) of the Superannuation Industry (Supervision) Act 1993. | [2] As defined in subsections 34K(5) and (6) of the Superannuation Industry (Supervision) Act 1993. | [3] See subsection 34K(3) of the Superannuation Industry (Supervision) Act 1993 and Divisions 6.5 and 7.2 of the Superannuation Industry (Supervision) Regulations 1994. | [4] See also paragraph 34M(1)(b) of the Superannuation Industry (Supervision) Act 1993. | [5] See also paragraph 34N(1)(b) of the Superannuation Industry (Supervision) Act 1993. | [6] This document is available at www.apra.gov.au ."}
{"Instrument_Reference": "SPR 2012/1", "Title": "Superannuation Data and Payment Standards 2012", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Standard", "Topic_Category": "Repealed or archived > Superannuation > Super funds > 2012", "Date_of_Issue": "24 December 2012", "Signatory": "Signed by Michael D'Ascenzo Commissioner of Taxation", "Registration_Number": "F2013L00041", "Registration_Date": "13 January 2013", "Body": "1. Name of Standard: This Standard is the Superannuation Data and Payment Standards 2012. | 2 Commencement: This Standard commences on the day after its registration on the Federal Register of Legislative Instruments. | 3 Application: This Standard determines the standards (superannuation data and payment standards [1] ) relating to superannuation data and payment matters [2] for the purposes of the Superannuation Industry (Supervision) Act 1993. | 4 Who is covered by this Standard: The superannuation data and payment standards are applicable to [3] : (a) trustees of regulated superannuation entities other than trustees of self managed superannuation funds (APRA-regulated superannuation entities); (b) trustees of self managed superannuation funds (SMSFs) but only in relation to receiving contributions from employers that are not related parties of the SMSF; and (c) employers in their dealings with superannuation entities except for contributions made by an employer for an employee to an SMSF where the employer is a related party of the SMSF. (a) trustees of regulated superannuation entities other than trustees of self managed superannuation funds (APRA-regulated superannuation entities); (b) trustees of self managed superannuation funds (SMSFs) but only in relation to receiving contributions from employers that are not related parties of the SMSF; and (c) employers in their dealings with superannuation entities except for contributions made by an employer for an employee to an SMSF where the employer is a related party of the SMSF. | 5 The date from which the Standard applies to an entity: Subject to clause 6, this Standard applies to conduct by an entity as follows: (a) a trustee of an APRA-regulated superannuation entity, in relation to rollovers and transfers as the transferring fund or receiving fund, from 1 July 2013; (b) a trustee of an APRA-regulated superannuation entity, in relation to receiving contributions from employers, from 1 July 2014; (c) a trustee of an SMSF, in relation to receiving contributions from employers that are not related parties of the SMSF, from 1 July 2014; (d) a medium to large employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, from 1 July 2014; and (e) a small employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, from 1 July 2015. (a) a trustee of an APRA-regulated superannuation entity, in relation to rollovers and transfers as the transferring fund or receiving fund, from 1 July 2013; (b) a trustee of an APRA-regulated superannuation entity, in relation to receiving contributions from employers, from 1 July 2014; (c) a trustee of an SMSF, in relation to receiving contributions from employers that are not related parties of the SMSF, from 1 July 2014; (d) a medium to large employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, from 1 July 2014; and (e) a small employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, from 1 July 2015. | 6 The Standard does not apply to certain transactions: This Standard does not apply to an APRA-regulated superannuation entity in relation to a closed product. Closed product for the purposes of clause 6 means a product that does not receive any contributions or rollovers, whether from an existing member or any other person, but that may rollover or transfer a member's withdrawal benefit to another superannuation entity. 7 This Standard incorporates by reference documents or content on a website as existing from time to time (a) A reference to a document in a Schedule to this Standard is a reference to that document by that name published from time to time by the Commissioner of Taxation and available at www.ato.gov.au . (b) A reference to document or content on a website in a document referred to in paragraph 7(a) of this Standard, is a reference to that document or that content at that website address as it exists from time to time. (c) The superannuation data and payment standards include the documents referred to in paragraph 7(a) and the documents and content on websites referred to in paragraph 7(b) of this Standard. (a) A reference to a document in a Schedule to this Standard is a reference to that document by that name published from time to time by the Commissioner of Taxation and available at www.ato.gov.au . (b) A reference to document or content on a website in a document referred to in paragraph 7(a) of this Standard, is a reference to that document or that content at that website address as it exists from time to time. (c) The superannuation data and payment standards include the documents referred to in paragraph 7(a) and the documents and content on websites referred to in paragraph 7(b) of this Standard. | 8 Complying with the superannuation data and payment standards: (a) A trustee of a superannuation entity deals with payments and information relating to a member of a superannuation entity, or a person for whose benefit a contribution to the superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [4] (b) An employer deals with payments and information relating to an employee, for whose benefit a contribution to a superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [5] (c) The documents referred to in paragraphs 8(a) and 8(b) are those referred to in clause 7 of this Standard. (d) An entity complies with the superannuation data and payment standards during a transition-in period if the entity complies to the extent it is required to comply under the relevant transitional arrangements as set out in Schedule 1 to this Standard. (a) A trustee of a superannuation entity deals with payments and information relating to a member of a superannuation entity, or a person for whose benefit a contribution to the superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [4] (b) An employer deals with payments and information relating to an employee, for whose benefit a contribution to a superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met. [5] (c) The documents referred to in paragraphs 8(a) and 8(b) are those referred to in clause 7 of this Standard. (d) An entity complies with the superannuation data and payment standards during a transition-in period if the entity complies to the extent it is required to comply under the relevant transitional arrangements as set out in Schedule 1 to this Standard. | 9 Terms used in this Standard: Unless otherwise defined in this clause, terms and phrases used in this Standard have the same meaning as the Superannuation Industry (Supervision) Act 1993 or Superannuation Industry (Supervision) Regulations 1994, as applicable. (a) contribution transition-in period , has the meaning given in clause 4.1(a) of Schedule 1 to this Standard. (b) medium to large employer, has the meaning given by subitem 20(4), and determined at the time under subitem 20(2), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (c) rollover transition-in period , has the meaning given in clause 2.1 of Schedule 1 to this Standard. (d) small employer , has the meaning given by subitem 20(4), and determined at the time under subitem 20(3), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (e) transition-in period , means a period that is relevant to that entity as determined under section 2.2 or paragraph 4.1(a) of Schedule 1 to this Standard. (a) contribution transition-in period , has the meaning given in clause 4.1(a) of Schedule 1 to this Standard. (b) medium to large employer, has the meaning given by subitem 20(4), and determined at the time under subitem 20(2), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (c) rollover transition-in period , has the meaning given in clause 2.1 of Schedule 1 to this Standard. (d) small employer , has the meaning given by subitem 20(4), and determined at the time under subitem 20(3), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012. (e) transition-in period , means a period that is relevant to that entity as determined under section 2.2 or paragraph 4.1(a) of Schedule 1 to this Standard. | 1 PURPOSE: This Schedule explains the requirements that must be met during the transitional periods (the rollover transition-in period and the contribution transition-in period) to comply with the superannuation data and payment standards. | 2.1 Rollover transition-in period: For the purposes of this Schedule, the rollover transition-in period means the period from 1 July 2013 to 31 December 2013 inclusive. | 2.2.1 Determining the transition-in completion date for an entity: (a) A trustee of an APRA-regulated superannuation entity must determine the transition-in completion date (as set out in column 3 of Table 1 at paragraph 2.2.1(f) of this Schedule) that applies to the entity. (b) The transition-in completion date for the entity is the date that corresponds to the rollover value range (as set out in column 2 of Table 1 at paragraph 2.2.1(f) of this Schedule) that the total rollover value for that entity falls within. (c) If an entity has an inward rollover amount and/or an outward rollover amount reported in the Table 8: Fund level data 2011 in APRA's Superannuation Fund-level Profiles and Financial Performance [6] document (the Table 8 document) as issued on 29 February 2012 then: (i) if there is both an inward rollover amount and an outward rollover amount, the sum of those amounts is the total rollover value for that entity; or (ii) if there is only an inward rollover amount or an outward rollover amount, that amount is the total rollover value for that entity; (d) If an entity does not have either an inward rollover amount or an outward rollover amount reported in the Table 8 document then that entity has a total rollover value of zero. (e) Column 1 of Table 1 at paragraph 2.2.1(f) of this Schedule sets out the band number for an entity that corresponds to the rollover value range for that entity. (f) Table 1: Band Rollover Value Range Transition-in Completion Date Band 1 $1,100,000,001 and above 6 September 2013 Band 2 $380,000,001 - $1,100,000,000 20 September 2013 Band 3 $160,000,001 - $380,000,000 4 October 2013 Band 4 $40,000,001 - $160,000,000 18 October 2013 Band 5 $20,000,001 - $40,000,000 8 November 2013 Band 6 $5,000,001 - $20,000,000 22 November 2013 Band 7 $1 - $5,000,000 6 December 2013 Band 8 $0 (or not reported) 20 December 2013 (a) A trustee of an APRA-regulated superannuation entity must determine the transition-in completion date (as set out in column 3 of Table 1 at paragraph 2.2.1(f) of this Schedule) that applies to the entity. (b) The transition-in completion date for the entity is the date that corresponds to the rollover value range (as set out in column 2 of Table 1 at paragraph 2.2.1(f) of this Schedule) that the total rollover value for that entity falls within. (c) If an entity has an inward rollover amount and/or an outward rollover amount reported in the Table 8: Fund level data 2011 in APRA's Superannuation Fund-level Profiles and Financial Performance [6] document (the Table 8 document) as issued on 29 February 2012 then: (i) if there is both an inward rollover amount and an outward rollover amount, the sum of those amounts is the total rollover value for that entity; or (ii) if there is only an inward rollover amount or an outward rollover amount, that amount is the total rollover value for that entity; (d) If an entity does not have either an inward rollover amount or an outward rollover amount reported in the Table 8 document then that entity has a total rollover value of zero. (e) Column 1 of Table 1 at paragraph 2.2.1(f) of this Schedule sets out the band number for an entity that corresponds to the rollover value range for that entity. (f) Table 1: (i) if there is both an inward rollover amount and an outward rollover amount, the sum of those amounts is the total rollover value for that entity; or (ii) if there is only an inward rollover amount or an outward rollover amount, that amount is the total rollover value for that entity; | 2.2.2 Alternative transition-in completion date: (a) APRA may, by notice in writing to the trustee of an APRA-regulated superannuation entity, adjust the date in paragraph 2.2.1(f) to an alternative date (alternative transition-in completion date) that applies in place of the transition-in completion date. (b) An alternative transition-in completion date determined by APRA under paragraph 2.2.2(a) may apply to part or all of the operation of an APRA-regulated superannuation entity. (c) An entity that has an alternative transition-in completion date nonetheless falls within the band determined under clause 2.2.1. (a) APRA may, by notice in writing to the trustee of an APRA-regulated superannuation entity, adjust the date in paragraph 2.2.1(f) to an alternative date (alternative transition-in completion date) that applies in place of the transition-in completion date. (b) An alternative transition-in completion date determined by APRA under paragraph 2.2.2(a) may apply to part or all of the operation of an APRA-regulated superannuation entity. (c) An entity that has an alternative transition-in completion date nonetheless falls within the band determined under clause 2.2.1. | 2.3.1 Temporary entry level profile rollover transaction messages: From 1 July 2013 up to, and including, the transition-in completion date or alternative transition-in completion date (as applicable), the trustee of an APRA-regulated superannuation entity must as a minimum: (a) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover transaction messages; and (b) maintain operation of the temporary entry level profile to receive rollover transaction messages between the hours of 9am and 5pm, Monday to Friday, excepting public holidays in the receiving entity's state or territory (normal business hours). (a) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover transaction messages; and (b) maintain operation of the temporary entry level profile to receive rollover transaction messages between the hours of 9am and 5pm, Monday to Friday, excepting public holidays in the receiving entity's state or territory (normal business hours). | 2.3.2 Requirement to receive compliant rollover transaction messages: From 1 July 2013 a trustee of an APRA-regulated superannuation entity must maintain a capability to receive rollover transaction messages and associated electronic payments that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 3, 4(b), 5 and 6 to the Standard. | 2.3.3 Requirement to send compliant rollover transaction messages: From the day immediately after the transition-in completion date or alternative transition-in completion date (as applicable), the trustee of an APRA-regulated superannuation entity must send rollover transaction messages and associated electronic payments that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 3, 4(b), 5 and 6 to the Standard. | 2.3.4 Requirement to send and receive compliant rollover initiation messages - bands 1 to 3: If an APRA-regulated superannuation entity is within band 1, 2, or 3 as determined under clause 2.2.1, then from 5 October 2013 or, if the entity has an alternative transition-in completion date from the day immediately after that date, the trustee must: (a) maintain a capability to receive rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to this Standard; and (b) send rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to the Standard. (a) maintain a capability to receive rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to this Standard; and (b) send rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to the Standard. | 2.3.5 Temporary entry level profile rollover initiation messages: (a) If an APRA-regulated superannuation entity is within band 4, 5, 6, 7 or 8 as determined under clause 2.2.1, then from 5 October 2013 up to, and including, the transition-in completion date or alternative transition-in completion date (as applicable), the trustee must as a minimum: (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (b) If an APRA-regulated superannuation entity is within band 1, 2, or 3 as determined under clause 2.2.1, and has an alternative transition-in completion date that is later than 5 October 2013, then from 5 October 2013 up to, and including, the alternative transition-in completion date the trustee must as a minimum: (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (a) If an APRA-regulated superannuation entity is within band 4, 5, 6, 7 or 8 as determined under clause 2.2.1, then from 5 October 2013 up to, and including, the transition-in completion date or alternative transition-in completion date (as applicable), the trustee must as a minimum: (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (b) If an APRA-regulated superannuation entity is within band 1, 2, or 3 as determined under clause 2.2.1, and has an alternative transition-in completion date that is later than 5 October 2013, then from 5 October 2013 up to, and including, the alternative transition-in completion date the trustee must as a minimum: (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. (i) operate the temporary entry level profile (see clause 3.1 of this Schedule) to receive rollover initiation messages; and (ii) maintain operation of the temporary entry level profile to receive rollover initiation messages during normal business hours. | 2.3.6 Requirement to receive compliant rollover initiation messages - bands 4 to 8: If an APRA-regulated superannuation entity is within band 4, 5, 6, 7 or 8 as determined under clause 2.2.1, then from 5 October 2013 or, if the entity has an alternative transition-in completion date from the day immediately after that date, the trustee must maintain a capability to receive rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to the Standard. | 2.3.7 Requirement to send compliant rollover initiation messages - bands 4 to 8: If an APRA-regulated superannuation entity is within band 4, 5, 6, 7 or 8 as determined under clause 2.2.1, then from the day immediately after the transition-in completion date or alternative transition-in completion date, the trustee must send rollover initiation messages that comply with the relevant specifications and requirements contained in the documents referred to in Schedules 4(b), 5 and 6 to the Standard. | 2.4 Other arrangements during the rollover transition-in period: Subject to the requirements specified in clause 2.3 of this Schedule, during the rollover transition-in period, or up to and including an entity's alterative transition-in completion date if this is later than 31 December 2013, trustees of APRA-regulated superannuation entities may continue to: (a) send rollover transaction messages and make rollover payments in a format that does not conform with the Standard provided all mandatory data elements set out in the documents referred to in Schedules 3 and 4(b) to the Standard are included; and (b) send rollover initiation messages in a format that does not conform with the Standard provided all mandatory data elements set out in the document referred to in Schedule 4(b) to the Standard are included. (a) send rollover transaction messages and make rollover payments in a format that does not conform with the Standard provided all mandatory data elements set out in the documents referred to in Schedules 3 and 4(b) to the Standard are included; and (b) send rollover initiation messages in a format that does not conform with the Standard provided all mandatory data elements set out in the document referred to in Schedule 4(b) to the Standard are included. | 3.1 Temporary entry level profile defined: The temporary entry level profile is the profile as defined in section 2 of the document Data and Payment Standards - Temporary Entry Level Profile and Default Agreement as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. | 3.2 Use of the temporary entry level profile: The temporary entry level profile must not be used by the trustee of an APRA-regulated superannuation entity after 31 December 2013, or if applicable, the alternative transition in completion date as notified to the entity under clause 2.2.2(a). | 4.1 Contribution transition-in period: (a) For the purposes of this Schedule, the contribution transition-in period means the period from 1 July 2014 to 30 June 2016 inclusive. (b) Alternate electronic file formats described in clause 4.2 must not be used by an employer [7] , a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF [8] after 30 June 2016. (a) For the purposes of this Schedule, the contribution transition-in period means the period from 1 July 2014 to 30 June 2016 inclusive. (b) Alternate electronic file formats described in clause 4.2 must not be used by an employer [7] , a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF [8] after 30 June 2016. 4.2 Contribution transition-in arrangements - electronic file formats that do not conform with the Standard During the contribution transition-in period, contribution transaction messages as defined in the document referred to in Schedule 4(a) to the Standard may be submitted by an employer to a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF [9] in an electronic file format that does not conform with the Standard provided that the following conditions are met: (a) the employer and the trustee agree in writing that each party to the agreement will meet the requirements as set out in paragraphs (b)(i) to (b)(iv) of clause 4.2 during the contribution transition-in period or such shorter period as might be agreed to between the parties; and (b) in relation to the contribution transaction messages the following conditions are satisfied: (i) terms and definitions used in the alternate format align with the relevant terms and definitions specified in the document referred to in Schedule 2 to the Standard; (ii) associated payments conform with the methods specified in the document referred to in Schedule 3 to the Standard; and (iii) alternative data mappings (if any) are documented to show how the alternative data elements map to the data elements in the document referred to in Schedule 4(a) to the Standard; (iv) business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a) to the Standard. (a) the employer and the trustee agree in writing that each party to the agreement will meet the requirements as set out in paragraphs (b)(i) to (b)(iv) of clause 4.2 during the contribution transition-in period or such shorter period as might be agreed to between the parties; and (b) in relation to the contribution transaction messages the following conditions are satisfied: (i) terms and definitions used in the alternate format align with the relevant terms and definitions specified in the document referred to in Schedule 2 to the Standard; (ii) associated payments conform with the methods specified in the document referred to in Schedule 3 to the Standard; and (iii) alternative data mappings (if any) are documented to show how the alternative data elements map to the data elements in the document referred to in Schedule 4(a) to the Standard; (iv) business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a) to the Standard. (i) terms and definitions used in the alternate format align with the relevant terms and definitions specified in the document referred to in Schedule 2 to the Standard; (ii) associated payments conform with the methods specified in the document referred to in Schedule 3 to the Standard; and (iii) alternative data mappings (if any) are documented to show how the alternative data elements map to the data elements in the document referred to in Schedule 4(a) to the Standard; (iv) business rules and data requirements used in the alternate format align with the business rules and data requirements specified in the document referred to in Schedule 4(a) to the Standard. | 4.3 Requirement to receive compliant contributions transaction messages: Notwithstanding clause 4.2, from 1 July 2014 a trustee of an APRA-regulated superannuation entity or a trustee of an SMSF [10] must maintain a capability to receive from employers contribution transaction messages that comply with the relevant specifications and requirements contained in the document referred to in Schedule 4(a) to the Standard. The terms and definitions that apply for the purpose of the documents referred to in Schedules 3, 4(a), 4(b), 5 and 6 are those terms and definitions as set out in the document Data and Payment Standards - Superannuation Terms and Definitions as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The payment methods to be used are those payment methods as set out in the document Data and Payment Standards - Payment Methods as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The contribution and registration message specifications are those set out in the document Data and Payment Standards - Contributions Message Implementation Guide as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The rollover message specifications are those set out in the document Data and Payment Standards - Rollover Message Implementation Guide as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The message orchestration and profiles are those set out in the document Data and Payment Standards - Message Orchestration and Profiles as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au. The error code management to be used is set out in the document Data and Payment Standards - Error Code Management as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au.", "Related_Explanatory_Statements": "[1] | [2] | [3] | [4] | [5] | [6] | www.apra.gov.au | [7] | [8] | [9] | [10] | SPR 2012/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR20121/00001", "Unmatched_Content": "[1] Subsection 34K(3) of the Superannuation Industry (Supervision) Act 1993. | [2] As defined in subsections 34K(5) and (6) of the Superannuation Industry (Supervision) Act 1993. | [3] See subsection 34K(3) of the Superannuation Industry (Supervision) Act 1993 and Divisions 6.5 and 7.2 of the Superannuation Industry (Supervision) Regulations 1994. | [4] See also paragraph 34M(1)(b) of the Superannuation Industry (Supervision) Act 1993. | [5] See also paragraph 34N(1)(b) of the Superannuation Industry (Supervision) Act 1993. | [6] This document is available at www.apra.gov.au . | [7] This is relevant to an employer unless the employer only makes contributions to an SMSF and the employer is a related party of that SMSF (see paragraph 4(c) of the Standard). | [8] This is relevant only to a trustee of an SMSF that receives contributions from employers that are not related parties of the SMSF (see paragraph 4(b) of the Standard)."}
{"Instrument_Reference": "SPR 2011/12", "Title": "Self-managed Superannuation Funds (Assets Acquired on Marriage Breakdown) Repeal Determination 2011", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Superannuation > Super funds > 2011", "Date_of_Issue": "14 October 2011", "Signatory": "Signed by Neil Olesen Deputy Commissioner of Taxation", "Registration_Number": "F2011L02122", "Registration_Date": "25 October 2011", "Body": "1. Name of Determination: This determination is the Self-managed Superannuation Funds (Assets Acquired on Marriage Breakdown) Repeal Determination 2011. | 2. Commencement: This determination is taken to have commenced on 17 November 2010. | 3. Repeal: The Self-managed Superannuation Funds (Assets Acquired on Marriage Breakdown) Determination 2006 is repealed. - F2006L02884 registered on the 30th August 2006.", "Related_Explanatory_Statements": "SPR 2011/12 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This determination is the Self-managed Superannuation Funds (Assets Acquired on Marriage Breakdown) Repeal Determination 2011.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SLD2011SPR12/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SIS Modification Declaration 2006/2", "Title": "", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Superannuation Industry (Supervision) modification declaration No. 2 of 2006", "Topic_Category": "Repealed or archived > Superannuation > Super funds > 2006", "Date_of_Issue": "29 June 2006", "Signatory": "Thomas Karp Executive General Manager Supervisory Support Division", "Registration_Number": "F2006L02132", "Registration_Date": "30 June 2006", "Body": "The declaration comes into force upon registration on the Federal Register of Legislative Instruments and ceases to have effect on 1 July 2007. | In this Notice | APRA means the Australian Prudential Regulation Authority. | Federal Register of Legislative Instruments means the register established under section 20 of the Legislative Instruments Act 2003 . | Regulations means the Superannuation Industry (Supervision) Regulations 1994 . | All RSE licensees | Regulation 4.16 of the Regulations is modified by including, after subregulation 4.16(6): (6A) However, subregulation (6) does not apply to a material outsourcing agreement between an RSE licensee of a registrable superannuation entity and a custodian to the extent that: (a) the agreement or arrangement is between the custodian and another service provider that is a sub-custodian; and (b) the material outsourcing agreement contains a provision that the custodian accepts responsibility for liability arising from the failure of the sub-custodian to exercise reasonable care in the custody of the assets of the registrable superannuation entity. (6B) For the purposes of subregulation (6A), the liability of a custodian to an RSE licensee must not be dependent upon any recovery of losses by the custodian from the sub-custodian. (6C) For the purposes of subregulations (6A) and (6B), a sub-custodian means a person (other than an RSE licensee of a registrable superannuation entity or a securities depository) who, under a written contract with a custodian, holds assets of a registrable superannuation entity. (6D) For the purposes of subregulation (6C), securities depository means a book-entry or other settlement system or clearing house or agency through which a custodian or a sub-custodian may transfer, settle, clear, deposit or maintain securities, whether in certificated or uncertificated form, and includes any services provided by any network service provider or carriers or settlement banks used by a settlement system or clearing house or agency. | (6A) However, subregulation (6) does not apply to a material outsourcing agreement between an RSE licensee of a registrable superannuation entity and a custodian to the extent that: (a) the agreement or arrangement is between the custodian and another service provider that is a sub-custodian; and (b) the material outsourcing agreement contains a provision that the custodian accepts responsibility for liability arising from the failure of the sub-custodian to exercise reasonable care in the custody of the assets of the registrable superannuation entity. (6B) For the purposes of subregulation (6A), the liability of a custodian to an RSE licensee must not be dependent upon any recovery of losses by the custodian from the sub-custodian. (6C) For the purposes of subregulations (6A) and (6B), a sub-custodian means a person (other than an RSE licensee of a registrable superannuation entity or a securities depository) who, under a written contract with a custodian, holds assets of a registrable superannuation entity. (6D) For the purposes of subregulation (6C), securities depository means a book-entry or other settlement system or clearing house or agency through which a custodian or a sub-custodian may transfer, settle, clear, deposit or maintain securities, whether in certificated or uncertificated form, and includes any services provided by any network service provider or carriers or settlement banks used by a settlement system or clearing house or agency. | (a) the agreement or arrangement is between the custodian and another service provider that is a sub-custodian; and (b) the material outsourcing agreement contains a provision that the custodian accepts responsibility for liability arising from the failure of the sub-custodian to exercise reasonable care in the custody of the assets of the registrable superannuation entity.", "Related_Explanatory_Statements": "Explanatory Memorandum to SIS Modification Declaration 2006/2", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLM/SIMD20062/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2006/MB1", "Title": "Self-managed Superannuation Funds (Assets Acquired on Marriage Breakdown) Determination 2006", "Enabling_Act": "Superannuation Industry (Supervision) Act 1993", "Document_Type": "Determination", "Topic_Category": "Repealed or archived > Superannuation > Super funds > 2006", "Date_of_Issue": "28 August 2006", "Signatory": "Signed by Raelene Vivian Deputy Commissioner of Taxation Australian Taxation Office", "Registration_Number": "F2006L02884", "Registration_Date": "30 August 2006", "Body": "1. Name of Determination: This determination is the Self-managed Superannuation Funds (Assets Acquired on Marriage Breakdown) Determination 2006. | 2. Commencement: This determination is taken to have commenced on 28 December 2002. | 3. Application: This determination applies to the trustee of a self-managed superannuation fund that acquires an asset on or after 28 December 2002 in the circumstances set out in the determination at clause 4. | 4. Determination: Subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 does not prohibit a trustee of a self-managed superannuation fund (the acquiring fund) from acquiring an asset from a related party of the fund if: (a) the asset is acquired for the benefit of a particular member of the acquiring fund by way of a transfer or roll over from the trustee of another regulated superannuation fund (the transferring fund); and (b) the asset represents the whole, or part, of either: (i) that member's own interests in the transferring fund; or (ii) that member's entitlements as determined under Part VIIIB of the Family Law Act 1975 in relation to another person's interests in the transferring fund where that other person is the member's spouse, or former spouse, and (c) the transfer or roll over occurs as a result of that member's marriage breakdown. (a) the asset is acquired for the benefit of a particular member of the acquiring fund by way of a transfer or roll over from the trustee of another regulated superannuation fund (the transferring fund); and (b) the asset represents the whole, or part, of either: (i) that member's own interests in the transferring fund; or (ii) that member's entitlements as determined under Part VIIIB of the Family Law Act 1975 in relation to another person's interests in the transferring fund where that other person is the member's spouse, or former spouse, and (c) the transfer or roll over occurs as a result of that member's marriage breakdown. (i) that member's own interests in the transferring fund; or (ii) that member's entitlements as determined under Part VIIIB of the Family Law Act 1975 in relation to another person's interests in the transferring fund where that other person is the member's spouse, or former spouse, and | 5. Definitions: The terms used in this determination have the same meaning as used in the Superannuation Industry (Supervision) Act 1993 (SIS Act). They include the following definitions from subsection 10(1) of the SIS Act: 'asset' means any form of property and, to avoid doubt, includes money (whether Australian currency or currency of another country); 'member' has a meaning affected by section 15B of the SIS Act; 'Part 8 associate' has the same meaning given by Subdivision B of Division 1 of Part 8; 'related party' , of a superannuation fund, means any of the following: (a) a member of a the fund; (b) a standard employer-sponsor of the fund; (c) a Part 8 associate of an entity referred to in paragraph (a) or (b); (a) a member of a the fund; (b) a standard employer-sponsor of the fund; (c) a Part 8 associate of an entity referred to in paragraph (a) or (b); 'self-managed superannuation fund' has the meaning given by section 17A of the SIS Act. In section 66 of the SIS Act 'acquire an asset' does not include accept money - subsection 66(5) of the SIS Act.", "Related_Explanatory_Statements": "2006/Super/MB1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SLD2006SUPERMB1/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2006/CHOICE", "Title": "then applied (to the amount determined after applying the initial reduction levels) in order to determine the remaining amount of the choice shortfall", "Enabling_Act": "Superannuation Guarantee (Administration) Act 1992", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Superannuation > Superannuation guarantee > 2006", "Date_of_Issue": "9 June 2006", "Signatory": "Signed by Raelene Vivian Deputy Commissioner of Taxation Australian Taxation Office", "Registration_Number": "F2006L01821", "Registration_Date": "9 June 2006", "Body": "WRITTEN GUIDELINES FOR THE REDUCTION OF AN INCREASE IN AN EMPLOYER'S INDIVIDUAL SUPERANNUATION GUARANTEE SHORTFALL UNDER THE SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 | 1. During the period from 1 July 2005 to 30 June 2007 employers will in the first instance be provided with help and assistance in order to improve compliance with the choice of fund requirements. The Commissioner will reduce any choice shortfall to nil (without requiring the employer to provide evidence to support the reduction) unless there is evidence to show that an employer has intentionally disregarded the choice of fund requirements. | 2. A 'business as usual' approach to the administration of the choice of fund requirements will commence from the quarter beginning 1 July 2007. By this time, employers will have had sufficient opportunity to understand and comply with the changes introduced. The reduction concessions based solely on the newness of and changes to the choice of fund requirements will no longer be appropriate. In keeping with this firmer approach, the introductory policy of reducing the choice shortfall to nil (in the absence of intentional disregard) will no longer apply. | 3. All decisions on reduction of the choice shortfall will be made on a case by case basis in keeping with the principles of the Taxpayers' Charter and Compliance Model. Genuine attempts to comply will be treated differently to situations where an employer does not make an effort to comply. | 4. The following table provides a guide to the case officer in making a decision on the initial level of reduction. These reduction levels are a starting point before taking into account additional factors, such as those set out in paragraphs 7 and 9. Description Level of reduction Choice shortfall Intentional disregard An employer knowingly decides not to comply with their choice of fund requirements 0% 100% Recklessness An employer's actions demonstrate gross carelessness showing indifference to their choice of fund requirements 25% 75% Failure to take reasonable care An employer fails to exercise the care that a reasonable, ordinary person would exercise to fulfil the employer's choice of fund requirements 75% 25% Reasonable care taken An employer in all respects made a genuine effort to meet their choice of fund requirements 100% 0% | 5. The terms 'intentional disregard', 'recklessness' and 'reasonable care' are existing terms in taxation and other contexts and their meanings are well established. The amount of the choice shortfall remaining after considering the levels of reduction in the above table will be maintained or varied, depending on the presence in a particular case of other factors such as those listed in paragraphs 7 and 9. | Factors that will increase or decrease the initial level of reduction of the choice shortfall | 6. After making a decision on the initial level of reduction the case officer will determine whether that level of choice shortfall should be maintained or varied (that is, to increase or decrease the choice shortfall). This decision also needs to be made on a case by case basis. | 7. Factors which are relevant in considering a decrease in the choice shortfall (from the initial levels in the table) include: • the employer made a full and voluntary disclosure, bringing to the attention of the Commissioner their failure to meet the choice of fund requirements, before the Commissioner informed the employer that compliance activities were to commence - 80% • the employer voluntarily and fully disclosed any choice shortfall to the Commissioner after the Commissioner advised that compliance activities were to commence - 20% • the employer failed to exercise reasonable care but the errors made were inadvertent errors only - 20% • the employer otherwise has a good compliance history - 20% • the employer has resolved any compliance issues and is now meeting the choice of fund requirements - 20% • the employer's failure to comply with the choice of fund requirements was due to circumstances beyond the employer's control, such as sudden illness of key personnel, fire, flood or other events and the employer has since taken steps to mitigate the effect of those circumstances - 20%, and • the employer co-operated fully with Tax Office staff - 20%. | • the employer made a full and voluntary disclosure, bringing to the attention of the Commissioner their failure to meet the choice of fund requirements, before the Commissioner informed the employer that compliance activities were to commence - 80% • the employer voluntarily and fully disclosed any choice shortfall to the Commissioner after the Commissioner advised that compliance activities were to commence - 20% • the employer failed to exercise reasonable care but the errors made were inadvertent errors only - 20% • the employer otherwise has a good compliance history - 20% • the employer has resolved any compliance issues and is now meeting the choice of fund requirements - 20% • the employer's failure to comply with the choice of fund requirements was due to circumstances beyond the employer's control, such as sudden illness of key personnel, fire, flood or other events and the employer has since taken steps to mitigate the effect of those circumstances - 20%, and • the employer co-operated fully with Tax Office staff - 20%. | 8. The amount of the choice shortfall remaining after applying the initial reduction levels in the table in paragraph 4 will be reduced by the relevant percentage for each of the above factors present (other factors may justify different reductions) to a minimum of nil. | 9. Factors which are relevant in considering an increase in the choice shortfall (from the levels in the table) include: • the employer took steps to prevent or obstruct the Commissioner from finding out about the employer's failure to satisfy the choice of fund requirements, and • the employer was liable for the choice shortfall in the previous notice period (or would have been but for a reduction of the choice shortfall). | • the employer took steps to prevent or obstruct the Commissioner from finding out about the employer's failure to satisfy the choice of fund requirements, and • the employer was liable for the choice shortfall in the previous notice period (or would have been but for a reduction of the choice shortfall). | 10. The amount of the choice shortfall remaining after applying the initial reduction levels in the table in paragraph 4 will be increased by 20% for each of the above factors present (other factors may justify different increases) but not to an amount greater than the original amount before applying the initial reduction levels. | 11. For the sake of clarity, any decreases and increases from the amount determined after applying the initial reduction levels can be combined to reach one simple percentage. This combined decrease or increase is then applied (to the amount determined after applying the initial reduction levels) in order to determine the remaining amount of the choice shortfall. | 12. Where a tax officer finds the remaining amount of the choice shortfall is less than $25.00 the choice shortfall will be reduced to nil, provided the employer has not intentionally disregarded their obligations. | 13. Where repeated voluntary disclosures by an employer indicate the employer is attempting to abuse the voluntary disclosure concession, no reduction for voluntary disclosure will apply. | New employers | 14. The Commissioner's approach to the administration of the choice of fund requirements for the introductory period will extend to the first year of the operation of new employers. This concession will only apply to an employer whose principals have not previously been employers or held a position that was responsible for discharging the responsibilities of an employer. | Other matters | 15. While the law requires a decision to be made in respect of the choice shortfall of each employee, where it is evident that the circumstances are similar in relation to a particular group of employees, the case officer will apply the same level of reduction to the choice shortfall in relation to each employee in the group. | 16. The Commissioner will give written notice of the decision made under subsection 19(2E) to the employer who is liable to pay the choice shortfall. This written notice will contain the reasons why the particular decision was made (irrespective of the level of reduction). | 17. The Commissioner's power to reduce the choice shortfall does not extend to any individual superannuation guarantee shortfalls which arise where the employer fails to make sufficient superannuation contributions to reduce to nil the employer's charge percentage under subsection 19(2).", "Related_Explanatory_Statements": "SPR 2006/CHOICE - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR2006CHOICE/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "SPR 2005/CHOICE", "Title": "", "Enabling_Act": "Superannuation Guarantee (Administration) Act 1992", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Superannuation > Superannuation guarantee > 2005", "Date_of_Issue": "16 September 2005", "Signatory": "Signed by Raelene Vivian Deputy Commissioner of Taxation Australian Taxation Office", "Registration_Number": "F2005L02718", "Registration_Date": "21 September 2005", "Body": "WRITTEN GUIDELINES FOR THE REDUCTION OF AN INCREASE IN AN EMPLOYER'S INDIVIDUAL SUPERANNUATION GUARANTEE SHORTFALL UNDER THE SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 | 1. During the period from 1 July 2005 to 30 June 2006 employers will in the first instance be provided with help and assistance as a first step to improving compliance with the choice of fund requirements. The Commissioner will reduce any choice shortfall to nil (without requiring the employer to provide evidence to support the reduction) unless there is evidence to show that an employer has intentionally disregarded the choice of fund requirements. | 2. A 'business as usual' approach to the administration of the choice of fund requirements will commence from the quarter beginning 1 July 2006. By this time, employers will have had sufficient opportunity to understand and comply with the changes introduced. The reduction concessions based solely on the newness of the choice of fund requirements will no longer be appropriate. In keeping with this firmer approach, the introductory policy of reducing the choice shortfall to nil (in the absence of intentional disregard) will no longer apply. | 3. All decisions on reduction of the choice shortfall will be made on a case by case basis in keeping with the principles of the Taxpayers' Charter and Compliance Model. Genuine attempts to comply will be treated differently to situations where an employer does not make an effort to comply. | 4. The following table provides a guide to the case officer in making a decision on the initial level of reduction. These reduction levels are a starting point before taking into account additional factors, such as those set out in paragraphs 7 and 9. Description Level of reduction Choice shortfall Intentional disregard An employer knowingly decides not to comply with their choice of fund requirements 0% 100% Recklessness An employer's actions demonstrate gross carelessness showing indifference to their choice of fund requirements 25% 75% Failure to take reasonable care An employer fails to exercise the care that a reasonable, ordinary person would exercise to fulfil the employer's choice of fund requirements 75% 25% Reasonable care taken An employer in all respects made a genuine effort to meet their choice of fund requirements 100% 0% | 5. The terms 'intentional disregard', 'recklessness' and 'reasonable care' are existing terms in taxation and other contexts and their meanings are well established. The amount of the choice shortfall remaining after considering the levels of reduction in the above table will be maintained or varied, depending on the presence in a particular case of the factors listed in paragraphs 7 and 9. | Factors that will increase or decrease the initial level of reduction of the choice shortfall | 6. After making a decision on the initial level of reduction the case officer will determine whether that level of choice shortfall should be maintained or varied (that is, to increase or decrease the choice shortfall). This decision also needs to be made on a case by case basis. | 7. Factors which are relevant in considering a decrease in the choice shortfall (from the initial levels in the table) include: • the employer made a full and voluntary disclosure, bringing to the attention of the Commissioner their failure to meet the choice of fund requirements, before the Commissioner informed the employer that compliance activities were to commence - 80% • the employer voluntarily and fully disclosed any choice shortfall to the Commissioner after the Commissioner advised that compliance activities were to commence - 20% • the employer failed to exercise reasonable care but the errors made were inadvertent errors only - 20% • the employer otherwise has a good compliance history - 20% • the employer has resolved any compliance issues and is now meeting the choice of fund requirements - 20% • the employer's failure to comply with the choice of fund requirements was due to circumstances beyond the employer's control, such as sudden illness of key personnel, fire, flood or other events and the employer has since taken steps to mitigate the effect of those circumstances - 20%, and • the employer co-operated fully with Tax Office staff - 20%. | • the employer made a full and voluntary disclosure, bringing to the attention of the Commissioner their failure to meet the choice of fund requirements, before the Commissioner informed the employer that compliance activities were to commence - 80% • the employer voluntarily and fully disclosed any choice shortfall to the Commissioner after the Commissioner advised that compliance activities were to commence - 20% • the employer failed to exercise reasonable care but the errors made were inadvertent errors only - 20% • the employer otherwise has a good compliance history - 20% • the employer has resolved any compliance issues and is now meeting the choice of fund requirements - 20% • the employer's failure to comply with the choice of fund requirements was due to circumstances beyond the employer's control, such as sudden illness of key personnel, fire, flood or other events and the employer has since taken steps to mitigate the effect of those circumstances - 20%, and • the employer co-operated fully with Tax Office staff - 20%. | 8. The amount of the choice shortfall remaining after applying the initial reduction levels in the table in paragraph 4 will be reduced by the relevant percentage for each of the above factors present to a minimum of nil. | 9. Factors which are relevant in considering an increase in the choice shortfall (from the levels in the table) include: • the employer took steps to prevent or obstruct the Commissioner from finding out about the employer's failure to satisfy the choice of fund requirements, and • the employer was liable for the choice shortfall in the previous notice period (or would have been but for a reduction of the choice shortfall). | • the employer took steps to prevent or obstruct the Commissioner from finding out about the employer's failure to satisfy the choice of fund requirements, and • the employer was liable for the choice shortfall in the previous notice period (or would have been but for a reduction of the choice shortfall). | 10. The amount of the choice shortfall remaining after applying the initial reduction levels in the table in paragraph 4 will be increased by 20% for each of the above factors present (but not to an amount greater than the original amount before applying the initial reduction levels). | 11. Where a tax officer finds the remaining amount of the choice shortfall is less than $25.00 and that amount in the circumstances of the case and in relation to the individual's overall entitlement is not material, the choice shortfall will be reduced to nil, provided the employer has not intentionally disregarded their obligations. | 12. Where repeated voluntary disclosures by an employer indicate the employer is attempting to abuse the voluntary disclosure concession, no reduction for voluntary disclosure will apply. | New employers | 13. The Commissioner's approach to the administration of the choice of fund requirements for the introductory period will extend to the first year of the operation of new employers. This concession will only apply to an employer whose principals have not previously been employers or held a position that was responsible for discharging the responsibilities of an employer. | Other matters | 14. While the law requires a decision to be made in respect of the choice shortfall of each employee, where it is evident that the circumstances are similar in relation to a particular group of employees, the case officer will apply the same level of reduction to the choice shortfall in relation to each employee in the group. | 15. The Commissioner will give written notice of the decision made under subsection 19(2E) to the employer who is liable to pay the choice shortfall. This written notice will contain the reasons why the particular decision was made (irrespective of the level of reduction). | 16. The Commissioner's power to reduce the choice shortfall does not extend to any individual superannuation guarantee shortfalls which arise where the employer fails to make sufficient superannuation contributions to reduce to nil the employer's charge percentage under subsection 19(2).", "Related_Explanatory_Statements": "SPR 2005/CHOICE - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=SLD/SPR2005CHOICE/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2025/32", "Title": "Treasury Laws Amendment (Miscellaneous and Technical Amendments No. 1) Instrument 2025 ", "Enabling_Act": "Tax Agent Services Act 2009", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Tax agent services > Code of Professional Conduct > 2025", "Date_of_Issue": "21 February 2025", "Signatory": "Dr Andrew Leigh Assistant Minister for Competition, Charities and Treasury Parliamentary Secretary to the Treasurer", "Registration_Number": "F2024L01276", "Registration_Date": "8 October 2024", "Body": "1 Name: This instrument is the Treasury Laws Amendment (Miscellaneous and Technical Amendments No. 1) Instrument 2025 . | 2 Commencement: (1) Each provision of instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the following: (a) the Competition and Consumer Act 2010; (b) the Local Government (Financial Assistance) Act 1995; (c) the Payment Times Reporting Act 2020; (d) the Tax Agent Services Act 2009. (a) the Competition and Consumer Act 2010; (b) the Local Government (Financial Assistance) Act 1995; (c) the Payment Times Reporting Act 2020; (d) the Tax Agent Services Act 2009. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Local Government (Financial Assistance) (Final Factor for 2022-23 and Estimated Factor for 2023-24) Determination 2023 | 1 Subsection 8(3): Omit \"subsection (3)\" (wherever occurring), substitute \"subsection (2)\". | 2 Subsection 8(3) (formula): Repeal the formula, substitute: ([2023-24 amount − 2022-23 amount] ÷ 2022-23 final entitlement) × (1 ÷ sub(2)factor) ([2023-24 amount − 2022-23 amount] ÷ 2022-23 final entitlement) × (1 ÷ sub(2)factor) | 3 Subsection 8(3) (definition of sub (3) factor ): Repeal the definition, substitute: sub (2) factor means the result of subsection (2). Payment Times Reporting Rules 2024 | 4 Paragraph 13(1)(a): Omit \"number\", substitute \"value\". | 5 After section 100: Insert: 101 Application—content of payment times reports from 1 January 2025 The amendment of this instrument made by item 4 of the Treasury Laws Amendment (Miscellaneous and Technical Amendments No. 1) Instrument 2025 applies in relation to a payment times report given to the Regulator on or after 1 January 2025 for a reporting period starting on or after 1 July 2024. Tax Agent Services (Code of Professional Conduct) Determination 2024 | 6 Subsection 151(1): Omit \"paragraph 45(1)(c)\", substitute \"paragraph 45(1)(d)\". Competition and Consumer (Tobacco) Information Standard 2011 | 1 The whole of the instrument: Repeal the instrument. Trade Practices Act 1974 - Consumer Protection Notice No. 10 of 1991 - Permanent Ban on Goods | 2 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "LI 2025/32 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202532/00001", "Unmatched_Content": "This instrument's amendments are incorporated in F2025C00168 Tax Agent Services (Code of Professional Conduct) Determination 2024 . | I, Andrew Leigh, Assistant Minister for Competition, Charities and Treasury, make the following instrument."}
{"Instrument_Reference": "LI 2024/20", "Title": "Tax Agent Services (Code of Professional Conduct) Determination 2024", "Enabling_Act": "Tax Agent Services Act 2009", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Tax agent services > Code of Professional Conduct > 2024", "Date_of_Issue": "1 July 2024", "Signatory": "Stephen Jones Assistant Treasurer Minister for Financial Services", "Registration_Number": "F2024L00849", "Registration_Date": "2 July 2024", "Body": "1 Name: This instrument is the Tax Agent Services (Code of Professional Conduct) Determination 2024. | 2 Commencement: (1) Each provision of instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 August 2024. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Tax Agent Services Act 2009. | 4 Definitions: Note: Expressions have the same meaning in this instrument as in the Tax Agent Services Act 2009 as in force from time to time—see paragraph 13(1)(b) of the Legislation Act 2003. In this instrument: the Act means the Tax Agent Services Act 2009. Division 1—Additional obligations of general application Subdivision A—Preliminary 5 Additional obligations relating to the professional and ethical conduct of registered tax agents and BAS agents Under section 30-12 of the Act, the obligations relating to professional and ethical conduct of registered tax agents and BAS agents set out in this Part are determined for the purposes of subsection 30-10(17) of the Act. Note: Section 30-10 of the Act sets out the Code of Professional Conduct applying to registered tax agents and BAS agents. The Minister may determine further obligations under the Code which registered tax agents and BAS agents must comply with. This instrument sets out those further obligations. Subdivision B—Honesty and integrity | 10 Upholding and promoting the ethical standards of the tax profession: Independently, and in cooperation with other registered tax agents and BAS agents, you must: (a) uphold and promote the Code of Professional Conduct; and (b) not engage in any conduct that you know, or ought reasonably to know, may: (i) undermine public trust and confidence in the integrity of the tax profession (including conduct that discredits the tax profession or brings the tax profession into disrepute); or (ii) undermine public trust and confidence in the integrity of the tax system; and (c) not engage in any conduct that you know, or ought reasonably to know, may undermine the collective work of registered tax agents and BAS agents, as a tax profession, to uphold and promote: (i) the Code of Professional Conduct; and (ii) public trust and confidence in the integrity of the tax profession and tax system; and (iii) each member of the profession being held accountable for their individual conduct. (a) uphold and promote the Code of Professional Conduct; and (b) not engage in any conduct that you know, or ought reasonably to know, may: (i) undermine public trust and confidence in the integrity of the tax profession (including conduct that discredits the tax profession or brings the tax profession into disrepute); or (ii) undermine public trust and confidence in the integrity of the tax system; and (c) not engage in any conduct that you know, or ought reasonably to know, may undermine the collective work of registered tax agents and BAS agents, as a tax profession, to uphold and promote: (i) the Code of Professional Conduct; and (ii) public trust and confidence in the integrity of the tax profession and tax system; and (iii) each member of the profession being held accountable for their individual conduct. (i) undermine public trust and confidence in the integrity of the tax profession (including conduct that discredits the tax profession or brings the tax profession into disrepute); or (ii) undermine public trust and confidence in the integrity of the tax system; and (i) the Code of Professional Conduct; and (ii) public trust and confidence in the integrity of the tax profession and tax system; and (iii) each member of the profession being held accountable for their individual conduct. Note: A registered tax agent or BAS agent has an obligation to notify the Board of significant breaches of the Code—see Subdivision 30-C of the Act. | 15 False or misleading statements: Statements made to the Board or the Commissioner (1) You must not: (a) make a statement to the Board or the Commissioner; or (b) prepare a statement that you know, or ought reasonably to know, is likely to be made to the Board or Commissioner by an entity; or (c) permit or direct someone else to make or prepare such a statement; (a) make a statement to the Board or the Commissioner; or (b) prepare a statement that you know, or ought reasonably to know, is likely to be made to the Board or Commissioner by an entity; or (c) permit or direct someone else to make or prepare such a statement; that you know, or ought reasonably to know, is false, incorrect or misleading in a material particular, or omits any matter or thing without which the statement is misleading in a material respect, in your capacity as a registered tax agent or BAS agent or in any other capacity. Note: For further obligations relating to false or misleading statements to the Commissioner see section 50-20 of the Act. (2) As soon as possible after you become aware that a statement given to the Board or Commissioner was false, incorrect or misleading in a material particular at the time it was made, or omitted any matter or thing without which the statement is misleading in a material respect, you must take all reasonable steps to: (a) where you made the statement (or permitted or directed someone else to make the statement)—correct the statement; and (b) where you prepared the statement (or permitted or directed someone else to prepare the statement)—advise the maker of the statement that the statement should be corrected; and (c) where you prepared the statement and the maker does not correct the statement within a reasonable time—notify the Board or Commissioner that the statement is false, incorrect or misleading in a material particular, or omitted some matter or thing without which the statement is misleading in a material respect. (a) where you made the statement (or permitted or directed someone else to make the statement)—correct the statement; and (b) where you prepared the statement (or permitted or directed someone else to prepare the statement)—advise the maker of the statement that the statement should be corrected; and (c) where you prepared the statement and the maker does not correct the statement within a reasonable time—notify the Board or Commissioner that the statement is false, incorrect or misleading in a material particular, or omitted some matter or thing without which the statement is misleading in a material respect. Statements made to other Australian government agencies (3) You must not: (a) make a statement to an Australian government agency (other than the Board or the Commissioner); or (b) prepare a statement that you know, or ought reasonably to know, is likely to be made to an Australian government agency (other than the Board or the Commissioner) by an entity; or (c) permit or direct someone else to make or prepare such a statement; (a) make a statement to an Australian government agency (other than the Board or the Commissioner); or (b) prepare a statement that you know, or ought reasonably to know, is likely to be made to an Australian government agency (other than the Board or the Commissioner) by an entity; or (c) permit or direct someone else to make or prepare such a statement; that you know, or ought reasonably to know, is false, incorrect or misleading in a material particular, or omits any matter or thing without which the statement is misleading in a material respect, in your capacity as a registered tax agent or BAS agent or in any other capacity. Subdivision C—Independence | 20 Conflicts of interest in dealings with government: In relation to any activities you undertake for an Australian government agency in a professional capacity, you must: (a) take reasonable steps to identify and document any material conflicts of interest (real or apparent) in connection with an activity undertaken for the agency; and (b) disclose the details of any material conflict of interest (real or apparent) that arises in connection with an activity undertaken for the agency to the agency as soon as you become aware of the conflict; and (c) take reasonable steps to manage, mitigate, and where appropriate and possible, avoid, any material conflict of interest (real or apparent) that arises in connection with an activity undertaken for the agency (except to the extent that the agency has expressly agreed otherwise). (a) take reasonable steps to identify and document any material conflicts of interest (real or apparent) in connection with an activity undertaken for the agency; and (b) disclose the details of any material conflict of interest (real or apparent) that arises in connection with an activity undertaken for the agency to the agency as soon as you become aware of the conflict; and (c) take reasonable steps to manage, mitigate, and where appropriate and possible, avoid, any material conflict of interest (real or apparent) that arises in connection with an activity undertaken for the agency (except to the extent that the agency has expressly agreed otherwise). Subdivision D—Confidentiality | 25 Maintaining confidentiality in dealings with government: Disclosure (1) Unless you have a legal duty to do so, you must not disclose any information you have received, directly or indirectly, from an Australian government agency, in connection with any activities you undertake with the agency in a professional capacity, except to the extent that all of the following apply: (a) it is reasonable to conclude that the information received from the agency was authorised by that agency for further disclosure; and (b) any further disclosure of the information is done consistently with the agency's authorisation. (a) it is reasonable to conclude that the information received from the agency was authorised by that agency for further disclosure; and (b) any further disclosure of the information is done consistently with the agency's authorisation. Note: This subsection would not prohibit disclosure information released by an agency to the general public as it would be reasonable to conclude that such information was authorised for further disclosure. However, further disclosure of that information may be subject to conditions that are expressly imposed by an agency (such as limits on how the information is to be reproduced if attributed to the agency). Use for personal advantage (2) You must not use any information you have received, directly or indirectly, from an Australian government agency, in connection with any activities you undertake with the agency in a professional capacity, for your personal advantage, or for the advantage of an associate, employee, employer or client of yours, except to the extent that all of the following apply: (a) it is reasonable to conclude that the information received from the agency was authorised by that agency to be used in a way that may provide for such an advantage; and (b) any further use of the information was done consistently with the agency's authorisation. (a) it is reasonable to conclude that the information received from the agency was authorised by that agency to be used in a way that may provide for such an advantage; and (b) any further use of the information was done consistently with the agency's authorisation. Subdivision E—Competence | 30 Keeping of proper client records: (1) You must keep records that correctly record the tax agent services you have provided, or that are provided on your behalf, to each of your clients, including former clients. (2) The records must: (a) be in English, or readily accessible and easily convertible into English; and (b) be retained for at least 5 years after the service has been provided; and (c) show the nature, scope and outcome of the tax agent service provided; and (d) include all relevant information considered in the provision of the tax agent service (including information exchanged with the client, advice provided to the client, and for more complex matters: the relevant facts, assumptions and reasoning underpinning any advice provided to the client). (a) be in English, or readily accessible and easily convertible into English; and (b) be retained for at least 5 years after the service has been provided; and (c) show the nature, scope and outcome of the tax agent service provided; and (d) include all relevant information considered in the provision of the tax agent service (including information exchanged with the client, advice provided to the client, and for more complex matters: the relevant facts, assumptions and reasoning underpinning any advice provided to the client). | 35 Ensuring tax agent services provided on your behalf are provided competently: (1) You must ensure that each entity providing tax agent services on your behalf maintains knowledge and skills that are relevant to the tax agent services the entity is providing. (2) You must ensure that each entity providing tax agent services on your behalf is appropriately supervised, having regard to knowledge and skills of the entity, the tax agent services being provided by the entity, and your system of quality management. Subdivision F—Other responsibilities | 40 Quality management systems: (1) You must establish and maintain a system of quality management, in relation to the provision of tax agent services by you, or on your behalf, which is designed to provide you with reasonable confidence that you are complying with the Code of Professional Conduct. (2) You must document and enforce the policies and procedures of your system of quality management. Note: A system of quality management includes policies and procedures relating to governance and leadership, monitoring of performance, adherence to the Code of Professional Conduct, client engagement, proper keeping of records, protecting confidentiality of information, the management of conflicts of interest, and the recruitment, training and management of employees. | 45 Keeping your clients informed of all relevant matters: Obligation (1) You must advise all current and prospective clients, in the manner and form set out in subsection (2), of all of the following: (a) any matter that could significantly influence a decision of a client to engage you, or to continue to engage you, to provide a tax agent service; (b) that the Board maintains a register of tax agents and BAS agents and how they can access and search the register; (c) how they can make a complaint about a tax agent service you have provided, including the complaints process of the Board. (a) any matter that could significantly influence a decision of a client to engage you, or to continue to engage you, to provide a tax agent service; (b) that the Board maintains a register of tax agents and BAS agents and how they can access and search the register; (c) how they can make a complaint about a tax agent service you have provided, including the complaints process of the Board. Manner and form requirements (2) Where you are required to advise clients of information covered by subsection (1), you must do so: (a) by giving the information mentioned in a paragraph in subsection (1), in writing, to current and prospective clients in a prominent, clear and unambiguous way; and (b) for information mentioned in paragraph (1)(a): (i) if a client makes inquiries to engage or re-engage you to provide tax agent services, and you are aware of the matter at that time—at the time of the inquiry; or (ii) otherwise—within 30 days of becoming aware of the matter; and (c) for information covered by either paragraph (1)(b) or (1)(c)—upon engagement or re-engagement of a client (as the case requires), or upon receiving a relevant request. (a) by giving the information mentioned in a paragraph in subsection (1), in writing, to current and prospective clients in a prominent, clear and unambiguous way; and (b) for information mentioned in paragraph (1)(a): (i) if a client makes inquiries to engage or re-engage you to provide tax agent services, and you are aware of the matter at that time—at the time of the inquiry; or (ii) otherwise—within 30 days of becoming aware of the matter; and (c) for information covered by either paragraph (1)(b) or (1)(c)—upon engagement or re-engagement of a client (as the case requires), or upon receiving a relevant request. (i) if a client makes inquiries to engage or re-engage you to provide tax agent services, and you are aware of the matter at that time—at the time of the inquiry; or (ii) otherwise—within 30 days of becoming aware of the matter; and Example Whilst not limiting the ways in which a registered tax agent or BAS agent could satisfy subsection (2), an agent who does all of the following, in the form and within the times mentioned in subsection (2), will have given information to all their current and prospective clients as required under this section: (a) the agent publishes the information on a publicly accessible website that they use to promote the tax agent services they offer, and (b) the agent includes the information in letters of engagement or re-engagement (as case the requires) given to each of their clients. (a) the agent publishes the information on a publicly accessible website that they use to promote the tax agent services they offer, and (b) the agent includes the information in letters of engagement or re-engagement (as case the requires) given to each of their clients. Division 1—Application | 100 Application—instrument as originally made: (1) Except as otherwise provided in this instrument, the obligations included in this instrument on the day it commences, apply on or after the day this instrument commences. (2) To avoid doubt, section 30 (about the keeping of proper client records) applies to tax agent services provided on or after the day this instrument commences. Division 2—Transitional | 151 Transitional—instrument as originally made: Keeping clients informed of all relevant matters Despite section 100, section 45 applies in relation to matters that have arisen on or after 1 July 2022. However, clients should be advised of a matter that arose on or before the day this instrument commenced within 90 days from that day.", "Related_Explanatory_Statements": "LI 2024/20 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202420/00001", "Unmatched_Content": "I, Stephen Jones, Assistant Treasurer and Minister for Financial Services, make the following determination."}
{"Instrument_Reference": "LI 2024/20", "Title": "Tax Agent Services (Code of Professional Conduct) Determination 2024", "Enabling_Act": "Tax Agent Services Act 2009", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Tax agent services > Code of Professional Conduct > 2024", "Date_of_Issue": "1 July 2024", "Signatory": "Stephen Jones Assistant Treasurer Minister for Financial Services", "Registration_Number": "F2024C00793", "Registration_Date": "11 September 2024", "Body": "1 Name: This instrument is the Tax Agent Services (Code of Professional Conduct) Determination 2024. | 2 Commencement: (1) Each provision of instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 August 2024. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Tax Agent Services Act 2009. | 4 Definitions: Note: Expressions have the same meaning in this instrument as in the Tax Agent Services Act 2009 as in force from time to time—see paragraph 13(1)(b) of the Legislation Act 2003. In this instrument: the Act means the Tax Agent Services Act 2009. Division 1—Additional obligations of general application Subdivision A—Preliminary 5 Additional obligations relating to the professional and ethical conduct of registered tax agents and BAS agents Under section 30-12 of the Act, the obligations relating to professional and ethical conduct of registered tax agents and BAS agents set out in this Part are determined for the purposes of subsection 30-10(17) of the Act. Note: Section 30-10 of the Act sets out the Code of Professional Conduct applying to registered tax agents and BAS agents. The Minister may determine further obligations under the Code which registered tax agents and BAS agents must comply with. This instrument sets out those further obligations. Subdivision B—Honesty and integrity | 10 Upholding and promoting the ethical standards of the tax profession: Independently, and in cooperation with other registered tax agents and BAS agents, you must: (a) uphold and promote the Code of Professional Conduct; and (b) not engage in any conduct that you know, or ought reasonably to know, may: (i) undermine public trust and confidence in the integrity of the tax profession (including conduct that discredits the tax profession or brings the tax profession into disrepute); or (ii) undermine public trust and confidence in the integrity of the tax system; and (c) not engage in any conduct that you know, or ought reasonably to know, may undermine the collective work of registered tax agents and BAS agents, as a tax profession, to uphold and promote: (i) the Code of Professional Conduct; and (ii) public trust and confidence in the integrity of the tax profession and tax system; and (iii) each member of the profession being held accountable for their individual conduct. (a) uphold and promote the Code of Professional Conduct; and (b) not engage in any conduct that you know, or ought reasonably to know, may: (i) undermine public trust and confidence in the integrity of the tax profession (including conduct that discredits the tax profession or brings the tax profession into disrepute); or (ii) undermine public trust and confidence in the integrity of the tax system; and (c) not engage in any conduct that you know, or ought reasonably to know, may undermine the collective work of registered tax agents and BAS agents, as a tax profession, to uphold and promote: (i) the Code of Professional Conduct; and (ii) public trust and confidence in the integrity of the tax profession and tax system; and (iii) each member of the profession being held accountable for their individual conduct. (i) undermine public trust and confidence in the integrity of the tax profession (including conduct that discredits the tax profession or brings the tax profession into disrepute); or (ii) undermine public trust and confidence in the integrity of the tax system; and (i) the Code of Professional Conduct; and (ii) public trust and confidence in the integrity of the tax profession and tax system; and (iii) each member of the profession being held accountable for their individual conduct. Note: A registered tax agent or BAS agent has an obligation to notify the Board of significant breaches of the Code—see Subdivision 30-C of the Act. | 15 False or misleading statements: Statements made to the Board or the Commissioner (1) You must not: (a) make a statement to the Board or the Commissioner; or (b) prepare a statement that you know, or ought reasonably to know, is likely to be made to the Board or Commissioner by an entity; or (c) permit or direct someone else to make or prepare such a statement; (a) make a statement to the Board or the Commissioner; or (b) prepare a statement that you know, or ought reasonably to know, is likely to be made to the Board or Commissioner by an entity; or (c) permit or direct someone else to make or prepare such a statement; that you know, or ought reasonably to know, is false, incorrect or misleading in a material particular, or omits any matter or thing without which the statement is misleading in a material respect, in your capacity as a registered tax agent or BAS agent or in any other capacity. Note: For further obligations relating to false or misleading statements to the Commissioner see section 50-20 of the Act. (2) As soon as possible after you become aware that a statement given to the Board or Commissioner was false, incorrect or misleading in a material particular at the time it was made, or omitted any matter or thing without which the statement is misleading in a material respect, you must take all reasonable steps to: (a) where you made the statement (or permitted or directed someone else to make the statement)—correct the statement; and (b) where you prepared the statement (or permitted or directed someone else to prepare the statement)—advise the maker of the statement that the statement should be corrected; and (c) where you prepared the statement and the maker does not correct the statement within a reasonable time—notify the Board or Commissioner that the statement is false, incorrect or misleading in a material particular, or omitted some matter or thing without which the statement is misleading in a material respect. (a) where you made the statement (or permitted or directed someone else to make the statement)—correct the statement; and (b) where you prepared the statement (or permitted or directed someone else to prepare the statement)—advise the maker of the statement that the statement should be corrected; and (c) where you prepared the statement and the maker does not correct the statement within a reasonable time—notify the Board or Commissioner that the statement is false, incorrect or misleading in a material particular, or omitted some matter or thing without which the statement is misleading in a material respect. Statements made to other Australian government agencies (3) You must not: (a) make a statement to an Australian government agency (other than the Board or the Commissioner); or (b) prepare a statement that you know, or ought reasonably to know, is likely to be made to an Australian government agency (other than the Board or the Commissioner) by an entity; or (c) permit or direct someone else to make or prepare such a statement; (a) make a statement to an Australian government agency (other than the Board or the Commissioner); or (b) prepare a statement that you know, or ought reasonably to know, is likely to be made to an Australian government agency (other than the Board or the Commissioner) by an entity; or (c) permit or direct someone else to make or prepare such a statement; that you know, or ought reasonably to know, is false, incorrect or misleading in a material particular, or omits any matter or thing without which the statement is misleading in a material respect, in your capacity as a registered tax agent or BAS agent or in any other capacity. Subdivision C—Independence | 20 Conflicts of interest in dealings with government: In relation to any activities you undertake for an Australian government agency in a professional capacity, you must: (a) take reasonable steps to identify and document any material conflicts of interest (real or apparent) in connection with an activity undertaken for the agency; and (b) disclose the details of any material conflict of interest (real or apparent) that arises in connection with an activity undertaken for the agency to the agency as soon as you become aware of the conflict; and (c) take reasonable steps to manage, mitigate, and where appropriate and possible, avoid, any material conflict of interest (real or apparent) that arises in connection with an activity undertaken for the agency (except to the extent that the agency has expressly agreed otherwise). (a) take reasonable steps to identify and document any material conflicts of interest (real or apparent) in connection with an activity undertaken for the agency; and (b) disclose the details of any material conflict of interest (real or apparent) that arises in connection with an activity undertaken for the agency to the agency as soon as you become aware of the conflict; and (c) take reasonable steps to manage, mitigate, and where appropriate and possible, avoid, any material conflict of interest (real or apparent) that arises in connection with an activity undertaken for the agency (except to the extent that the agency has expressly agreed otherwise). Subdivision D—Confidentiality | 25 Maintaining confidentiality in dealings with government: Disclosure (1) Unless you have a legal duty to do so, you must not disclose any information you have received, directly or indirectly, from an Australian government agency, in connection with any activities you undertake with the agency in a professional capacity, except to the extent that all of the following apply: (a) it is reasonable to conclude that the information received from the agency was authorised by that agency for further disclosure; and (b) any further disclosure of the information is done consistently with the agency's authorisation. (a) it is reasonable to conclude that the information received from the agency was authorised by that agency for further disclosure; and (b) any further disclosure of the information is done consistently with the agency's authorisation. Note: This subsection would not prohibit disclosure information released by an agency to the general public as it would be reasonable to conclude that such information was authorised for further disclosure. However, further disclosure of that information may be subject to conditions that are expressly imposed by an agency (such as limits on how the information is to be reproduced if attributed to the agency). Use for personal advantage (2) You must not use any information you have received, directly or indirectly, from an Australian government agency, in connection with any activities you undertake with the agency in a professional capacity, for your personal advantage, or for the advantage of an associate, employee, employer or client of yours, except to the extent that all of the following apply: (a) it is reasonable to conclude that the information received from the agency was authorised by that agency to be used in a way that may provide for such an advantage; and (b) any further use of the information was done consistently with the agency's authorisation. (a) it is reasonable to conclude that the information received from the agency was authorised by that agency to be used in a way that may provide for such an advantage; and (b) any further use of the information was done consistently with the agency's authorisation. Subdivision E—Competence | 30 Keeping of proper client records: (1) You must keep records that correctly record the tax agent services you have provided, or that are provided on your behalf, to each of your clients, including former clients. (2) The records must: (a) be in English, or readily accessible and easily convertible into English; and (b) be retained for at least 5 years after the service has been provided; and (c) show the nature, scope and outcome of the tax agent service provided; and (d) include all relevant information considered in the provision of the tax agent service (including information exchanged with the client, advice provided to the client, and for more complex matters: the relevant facts, assumptions and reasoning underpinning any advice provided to the client). (a) be in English, or readily accessible and easily convertible into English; and (b) be retained for at least 5 years after the service has been provided; and (c) show the nature, scope and outcome of the tax agent service provided; and (d) include all relevant information considered in the provision of the tax agent service (including information exchanged with the client, advice provided to the client, and for more complex matters: the relevant facts, assumptions and reasoning underpinning any advice provided to the client). | 35 Ensuring tax agent services provided on your behalf are provided competently: (1) You must ensure that each entity providing tax agent services on your behalf maintains knowledge and skills that are relevant to the tax agent services the entity is providing. (2) You must ensure that each entity providing tax agent services on your behalf is appropriately supervised, having regard to knowledge and skills of the entity, the tax agent services being provided by the entity, and your system of quality management. Subdivision F—Other responsibilities | 40 Quality management systems: (1) You must establish and maintain a system of quality management, in relation to the provision of tax agent services by you, or on your behalf, which is designed to provide you with reasonable confidence that you are complying with the Code of Professional Conduct. (2) You must document and enforce the policies and procedures of your system of quality management. Note: A system of quality management includes policies and procedures relating to governance and leadership, monitoring of performance, adherence to the Code of Professional Conduct, client engagement, proper keeping of records, protecting confidentiality of information, the management of conflicts of interest, and the recruitment, training and management of employees. | 45 Keeping your clients informed of all relevant matters: Obligation (1) You must advise all current and prospective clients, in the manner and form set out in subsection (2), of all of the following: (a) any matter that could significantly influence a decision of a client to engage you, or to continue to engage you, to provide a tax agent service; (b) that the Board maintains a register of tax agents and BAS agents and how they can access and search the register; (c) how they can make a complaint about a tax agent service you have provided, including the complaints process of the Board. (a) any matter that could significantly influence a decision of a client to engage you, or to continue to engage you, to provide a tax agent service; (b) that the Board maintains a register of tax agents and BAS agents and how they can access and search the register; (c) how they can make a complaint about a tax agent service you have provided, including the complaints process of the Board. Manner and form requirements (2) Where you are required to advise clients of information covered by subsection (1), you must do so: (a) by giving the information mentioned in a paragraph in subsection (1), in writing, to current and prospective clients in a prominent, clear and unambiguous way; and (b) for information mentioned in paragraph (1)(a): (i) if a client makes inquiries to engage or re-engage you to provide tax agent services, and you are aware of the matter at that time—at the time of the inquiry; or (ii) otherwise—within 30 days of becoming aware of the matter; and (c) for information covered by either paragraph (1)(b) or (1)(c)—upon engagement or re-engagement of a client (as the case requires), or upon receiving a relevant request. (a) by giving the information mentioned in a paragraph in subsection (1), in writing, to current and prospective clients in a prominent, clear and unambiguous way; and (b) for information mentioned in paragraph (1)(a): (i) if a client makes inquiries to engage or re-engage you to provide tax agent services, and you are aware of the matter at that time—at the time of the inquiry; or (ii) otherwise—within 30 days of becoming aware of the matter; and (c) for information covered by either paragraph (1)(b) or (1)(c)—upon engagement or re-engagement of a client (as the case requires), or upon receiving a relevant request. (i) if a client makes inquiries to engage or re-engage you to provide tax agent services, and you are aware of the matter at that time—at the time of the inquiry; or (ii) otherwise—within 30 days of becoming aware of the matter; and Example Whilst not limiting the ways in which a registered tax agent or BAS agent could satisfy subsection (2), an agent who does all of the following, in the form and within the times mentioned in subsection (2), will have given information to all their current and prospective clients as required under this section: (a) the agent publishes the information on a publicly accessible website that they use to promote the tax agent services they offer, and (b) the agent includes the information in letters of engagement or re-engagement (as case the requires) given to each of their clients. (a) the agent publishes the information on a publicly accessible website that they use to promote the tax agent services they offer, and (b) the agent includes the information in letters of engagement or re-engagement (as case the requires) given to each of their clients. Division 1—Application | 100 Application—instrument as originally made: Application (1) Except as otherwise provided in this instrument, the obligations included in this instrument on the day it commences (the commencement day ), apply on or after: (a) in relation to a registered tax agent or BAS agent, that has 100 employees or less as at 31 July 2024—1 July 2025; (b) otherwise—1 January 2025. (a) in relation to a registered tax agent or BAS agent, that has 100 employees or less as at 31 July 2024—1 July 2025; (b) otherwise—1 January 2025. Employee count to be undertaken at the practice or firm level (2) For the purposes of paragraph (1)(a), where a tax agent or BAS agent is an employee or member of a partnership or company that is also a registered tax or BAS agent, the employees of the partnership or company (or any other entity connected with, or an affiliate of, the partnership or company) are to be counted in determining how many employees a registered tax agent or BAS agent has. (3) If a registered tax agent or BAS agent stops being an employee or member of a partnership or company that is also a registered tax or BAS agent ( old firm ), and starts being an employee or member of another partnership or company that is also a registered tax or BAS agent ( new firm ) during the period starting on the commencement day and ending on 30 June 2025, then whether paragraph (1)(a) or (1)(b) applies to a tax agent or BAS at a particular time is to be determined based on whether they were an employee or member of the old firm or new firm at that time. Record-keeping and false or misleading statements (4) To avoid doubt, section 15 (about false or misleading statements) applies to statements made, and section 30 (about the keeping of proper client records) applies to tax agent services provided, on or after the day the sections begin to apply to the registered tax agent or BAS agent under subsection (1). Division 2—Transitional | 151 Transitional—instrument as originally made: Keeping clients informed of all relevant matters Despite section 100, section 45 applies in relation to matters that have arisen on or after 1 July 2022. However, clients should be advised of a matter that arose on or before the commencement day by no later than 30 days after section 45 begins to apply to the registered tax agent or BAS agent under subsection 100(1), if section 45 still applies to that matter at that time. Name Registration Commencement Application, saving and transitional provisions Tax Agent Services (Code of Professional Conduct) Determination 2024 2 July 2024 ( F2024L00849 ) 1 August 2024 — Tax Agent Services (Code of Professional Conduct) Amendment (Measures No. 1) Determination 2024 9 September 2024 ( F2024L01118 ) 10 September 2024 — Provision affected How affected S 100 rs F2024L01118 S 151 ad F2024L01118", "Related_Explanatory_Statements": "LI 2024/20 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202420C1/00001", "Unmatched_Content": "I, Stephen Jones, Assistant Treasurer and Minister for Financial Services, make the following determination."}
{"Instrument_Reference": "LI 2024/20", "Title": "Tax Agent Services (Code of Professional Conduct) Determination 2024", "Enabling_Act": "Tax Agent Services Act 2009", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Tax agent services > Code of Professional Conduct > 2024", "Date_of_Issue": "1 July 2024", "Signatory": "Stephen Jones Assistant Treasurer Minister for Financial Services", "Registration_Number": "F2024C00870", "Registration_Date": "9 October 2024", "Body": "1 Name: This instrument is the Tax Agent Services (Code of Professional Conduct) Determination 2024. | 2 Commencement: (1) Each provision of instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 August 2024. 1 August 2024. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Tax Agent Services Act 2009. | 4 Definitions: Note: Expressions have the same meaning in this instrument as in the Tax Agent Services Act 2009 as in force from time to time—see paragraph 13(1)(b) of the Legislation Act 2003 . In this instrument: action, in relation to a client taking an action, includes the client failing to take an action. at risk staff member, in relation to a registered tax agent or BAS agent, means: (a) an employee of the agent; or (b) where the agent is an employee or member of a partnership or company that is also a registered tax or BAS agent—a member or an employee of the partnership or company (or any other entity connected with, or an affiliate of, the partnership or company); or (c) an entity (other than one covered by a preceding paragraph) that provides tax agent services on behalf of the agent. the Act means the Tax Agent Services Act 2009. (a) an employee of the agent; or (b) where the agent is an employee or member of a partnership or company that is also a registered tax or BAS agent—a member or an employee of the partnership or company (or any other entity connected with, or an affiliate of, the partnership or company); or (c) an entity (other than one covered by a preceding paragraph) that provides tax agent services on behalf of the agent. Division 1—Additional obligations of general application Subdivision A—Preliminary 5 Additional obligations relating to the professional and ethical conduct of registered tax agents and BAS agents Under section 30-12 of the Act, the obligations relating to professional and ethical conduct of registered tax agents and BAS agents set out in this Part are determined for the purposes of subsection 30-10(17) of the Act. Note: Section 30-10 of the Act sets out the Code of Professional Conduct applying to registered tax agents and BAS agents. The Minister may determine further obligations under the Code which registered tax agents and BAS agents must comply with. This instrument sets out those further obligations. Note: Section 30-10 of the Act sets out the Code of Professional Conduct applying to registered tax agents and BAS agents. The Minister may determine further obligations under the Code which registered tax agents and BAS agents must comply with. This instrument sets out those further obligations. Subdivision B—Honesty and integrity | 10 Upholding and promoting the ethical standards of the tax profession: Independently, and in cooperation with other registered tax agents and BAS agents, you must: (a) uphold and promote the Code of Professional Conduct; and (b) not engage in any conduct that you know, or ought reasonably to know, may: (i) undermine public trust and confidence in the integrity of the tax profession (including conduct that discredits the tax profession or brings the tax profession into disrepute); or (ii) undermine public trust and confidence in the integrity of the tax system; and (c) not engage in any conduct that you know, or ought reasonably to know, may undermine the collective work of registered tax agents and BAS agents, as a tax profession, to uphold and promote: (i) the Code of Professional Conduct; and (ii) public trust and confidence in the integrity of the tax profession and tax system; and (iii) each member of the profession being held accountable for their individual conduct. Note: A registered tax agent or BAS agent has an obligation to notify the Board of significant breaches of the Code—see Subdivision 30-C of the Act. (a) uphold and promote the Code of Professional Conduct; and (b) not engage in any conduct that you know, or ought reasonably to know, may: (i) undermine public trust and confidence in the integrity of the tax profession (including conduct that discredits the tax profession or brings the tax profession into disrepute); or (ii) undermine public trust and confidence in the integrity of the tax system; and (c) not engage in any conduct that you know, or ought reasonably to know, may undermine the collective work of registered tax agents and BAS agents, as a tax profession, to uphold and promote: (i) the Code of Professional Conduct; and (ii) public trust and confidence in the integrity of the tax profession and tax system; and (iii) each member of the profession being held accountable for their individual conduct. (i) undermine public trust and confidence in the integrity of the tax profession (including conduct that discredits the tax profession or brings the tax profession into disrepute); or (ii) undermine public trust and confidence in the integrity of the tax system; and (i) the Code of Professional Conduct; and (ii) public trust and confidence in the integrity of the tax profession and tax system; and (iii) each member of the profession being held accountable for their individual conduct. Note: A registered tax agent or BAS agent has an obligation to notify the Board of significant breaches of the Code—see Subdivision 30-C of the Act. | 15 False or misleading statements: Statements made to the Board or the Commissioner (1) You must not: (a) make a statement to the Board or the Commissioner; or (b) prepare a statement that you know, or ought reasonably to know, is likely to be made to the Board or Commissioner by an entity; or (c) permit or direct someone else to make or prepare such a statement; (a) make a statement to the Board or the Commissioner; or (b) prepare a statement that you know, or ought reasonably to know, is likely to be made to the Board or Commissioner by an entity; or (c) permit or direct someone else to make or prepare such a statement; that you know, or ought reasonably to know, is false or misleading in a material particular, or omits any matter or thing without which the statement is misleading in a material respect, in your capacity as a registered tax agent or BAS agent or in any other capacity. Note: For further obligations relating to false or misleading statements to the Commissioner see section 50-20 of the Act. Note: For further obligations relating to false or misleading statements to the Commissioner see section 50-20 of the Act. Responding to a false or misleading statement made to the Board or Commissioner (2) Where: (a) a statement has been given to the Board or Commissioner; and (b) one of the following applies: (i) you made the statement, or permitted or directed someone else to make the statement, other than for a client; or (ii) for an entity that was your client at the time the statement was given to the Board or Commissioner, you made or prepared the statement, or permitted or directed someone else to make or prepare the statement; and (c) at a time after the statement was made, you have reasonable grounds to believe that the statement: (i) was false or misleading in a material particular at the time it was made; or (ii) omitted any matter or thing, at the time it was made, without which the statement at that time is misleading in a material respect; and (d) you also have reasonable grounds to believe that the false or misleading nature of the statement resulted from: (i) a failure to take reasonable care in connection with the preparation or making of the statement; or (ii) recklessness as to the operation of a taxation law; or (iii) intentional disregard of a taxation law; within a reasonable period of time after you come to believe that the statement given satisfies paragraph (c), you must take each of the actions set out in an item of the following table when the situation described in that item of the table applies: Responding to a false or misleading statement Item Column 1 In this situation: Column 2 You must take all reasonable steps to: 1 where you made the statement or permitted or directed someone else to make the statement (other than a statement made for a client) have the statement corrected. 2 where you made or prepared the statement, or permitted or directed someone else to make or prepare the statement, for a client advise your client about all of the following: (a) that the statement should be corrected; (b) the possible consequences of not taking action to correct the statement. However, this item does not apply to the extent that doing so would be unlawful under another Australian law. 3 where: (a) you made or prepared the statement, or permitted or directed someone else to make or prepare the statement, for a client; and (b) after a reasonable period of time after taking the steps mentioned in item 2 of this table, you are not reasonably satisfied that your client has corrected the statement or otherwise adequately explained the basis for the statement; and (c) either subparagraphs (2)(d)(ii) or (iii) are satisfied in relation to the false or misleading nature of the statement withdraw from the engagement, and professional relationship, with your client (including no longer providing any further tax agent services to your client). However, this item does not apply to the extent that: (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. 4 where: (a) you made or prepared the statement, or permitted or directed someone else to make or prepare the statement, for a client; and (b) after a reasonable period of time after taking the steps mentioned in item 2 of this table, you are not reasonably satisfied that your client has corrected the statement or otherwise adequately explained the basis for the statement; and (c) either subparagraphs (2)(d)(ii) or (iii) are satisfied in relation to the false or misleading nature of the statement; and (d) you have reasonable grounds to believe your client's actions have caused, are causing, or may still cause, substantial harm to the interests of others (including investors, creditors, employees, or the public) notify the Board or Commissioner (as the case requires) that you have advised your client that a statement made to the Board or Commissioner should be corrected and you are not reasonably satisfied that your advice was acted upon. However, this item does not apply to the extent that: (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. 5 the same as for item 4 take any further action as you reasonably consider is needed in the public interest. However, this item does not apply to the extent that: (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. (a) a statement has been given to the Board or Commissioner; and (b) one of the following applies: (i) you made the statement, or permitted or directed someone else to make the statement, other than for a client; or (ii) for an entity that was your client at the time the statement was given to the Board or Commissioner, you made or prepared the statement, or permitted or directed someone else to make or prepare the statement; and (c) at a time after the statement was made, you have reasonable grounds to believe that the statement: (i) was false or misleading in a material particular at the time it was made; or (ii) omitted any matter or thing, at the time it was made, without which the statement at that time is misleading in a material respect; and (d) you also have reasonable grounds to believe that the false or misleading nature of the statement resulted from: (i) a failure to take reasonable care in connection with the preparation or making of the statement; or (ii) recklessness as to the operation of a taxation law; or (iii) intentional disregard of a taxation law; (i) you made the statement, or permitted or directed someone else to make the statement, other than for a client; or (ii) for an entity that was your client at the time the statement was given to the Board or Commissioner, you made or prepared the statement, or permitted or directed someone else to make or prepare the statement; and (i) was false or misleading in a material particular at the time it was made; or (ii) omitted any matter or thing, at the time it was made, without which the statement at that time is misleading in a material respect; and (i) a failure to take reasonable care in connection with the preparation or making of the statement; or (ii) recklessness as to the operation of a taxation law; or (iii) intentional disregard of a taxation law; within a reasonable period of time after you come to believe that the statement given satisfies paragraph (c), you must take each of the actions set out in an item of the following table when the situation described in that item of the table applies: (a) that the statement should be corrected; (b) the possible consequences of not taking action to correct the statement. However, this item does not apply to the extent that doing so would be unlawful under another Australian law. (a) you made or prepared the statement, or permitted or directed someone else to make or prepare the statement, for a client; and (b) after a reasonable period of time after taking the steps mentioned in item 2 of this table, you are not reasonably satisfied that your client has corrected the statement or otherwise adequately explained the basis for the statement; and (c) either subparagraphs (2)(d)(ii) or (iii) are satisfied in relation to the false or misleading nature of the statement However, this item does not apply to the extent that: (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. (a) you made or prepared the statement, or permitted or directed someone else to make or prepare the statement, for a client; and (b) after a reasonable period of time after taking the steps mentioned in item 2 of this table, you are not reasonably satisfied that your client has corrected the statement or otherwise adequately explained the basis for the statement; and (c) either subparagraphs (2)(d)(ii) or (iii) are satisfied in relation to the false or misleading nature of the statement; and (d) you have reasonable grounds to believe your client's actions have caused, are causing, or may still cause, substantial harm to the interests of others (including investors, creditors, employees, or the public) However, this item does not apply to the extent that: (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. However, this item does not apply to the extent that: (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. Note 1: There may be other situations where you will need to withdraw from a client engagement to avoid potential exposure to civil or criminal penalties—see, for example, section 50-20 of the Act and sections 8K and 8N of the Taxation Administration Act 1953. Note 2: There may be other situations where you will need to report an identified false or misleading statement to the Board—see Subdivision 30-C of the Act. Note 3: The obligations in the table have been informed by standards issued by the Accounting Professional & Ethical Standards Board (including the Code of Ethics). In 2024, the standards could be viewed on the Accounting Professional & Ethical Standards Board website (http://apesb.org.au). Note 4: In determining whether a client's actions have caused, are causing, or may still cause, substantial harm to the interests of others (including investors, creditors, employees, or the public), regard is expected to be had to all relevant matters, including: (a) whether the client's actions have resulted, are resulting, or may result, in serious adverse consequences to others in either financial or non-financial terms; and (b) any of the rights and obligations under the taxation laws (as are relevant); and (c) the appropriateness and timeliness of your client's response to your advice that the statement should be corrected (including any information that would lead you to conclude that your client lacks integrity); and (d) the urgency of the situation. (a) whether the client's actions have resulted, are resulting, or may result, in serious adverse consequences to others in either financial or non-financial terms; and (b) any of the rights and obligations under the taxation laws (as are relevant); and (c) the appropriateness and timeliness of your client's response to your advice that the statement should be corrected (including any information that would lead you to conclude that your client lacks integrity); and (d) the urgency of the situation. (2A) For the purposes of subsection (2), in determining what is a reasonable period of time, you should have regard to the nature of the statement, the circumstances of your client, the details that were false or misleading, how long ago the statement was made, the relevant period of review, any timeframe set out in a taxation law for the lodgement of the statement or a correction to the statement, and any other relevant matter. Statements made to other Australian government agencies (3) You must not: (a) make a statement to an Australian government agency (other than the Board or the Commissioner); or (b) prepare a statement that you know, or ought reasonably to know, is likely to be made to an Australian government agency (other than the Board or the Commissioner) by an entity; or (c) permit or direct someone else to make or prepare such a statement; (a) make a statement to an Australian government agency (other than the Board or the Commissioner); or (b) prepare a statement that you know, or ought reasonably to know, is likely to be made to an Australian government agency (other than the Board or the Commissioner) by an entity; or (c) permit or direct someone else to make or prepare such a statement; that you know, or ought reasonably to know, is false or misleading in a material particular, or omits any matter or thing without which the statement is misleading in a material respect, in your capacity as a registered tax agent or BAS agent or in any other capacity. Subdivision C—Independence | 20 Conflicts of interest in activities undertaken for government: In relation to any activities you undertake for an Australian government agency in a professional capacity, you must: (a) take reasonable steps to identify and document any material conflicts of interest (real or apparent) you have in connection with the activity; and (b) disclose the details of any material conflict of interest (real or apparent) identified in relation to steps undertaken under paragraph (a) to the agency as soon as you become aware of the conflict; and (c) take reasonable steps to manage, mitigate, and where appropriate and possible, avoid, any material conflict of interest (real or apparent) identified in relation to steps undertaken under paragraph (a) (except to the extent that the agency has expressly agreed otherwise). (a) take reasonable steps to identify and document any material conflicts of interest (real or apparent) you have in connection with the activity; and (b) disclose the details of any material conflict of interest (real or apparent) identified in relation to steps undertaken under paragraph (a) to the agency as soon as you become aware of the conflict; and (c) take reasonable steps to manage, mitigate, and where appropriate and possible, avoid, any material conflict of interest (real or apparent) identified in relation to steps undertaken under paragraph (a) (except to the extent that the agency has expressly agreed otherwise). Subdivision D—Confidentiality | 25 Maintaining confidentiality in dealings with government: Disclosure (1) Unless you have a legal duty to do so, you must not disclose any information you have received, directly or indirectly, from an Australian government agency, in connection with any activities you undertake with the agency in a professional capacity, except to the extent that all of the following apply: (a) it is reasonable to conclude that the information received from the agency was authorised by that agency for further disclosure; and (b) any further disclosure of the information is done consistently with the agency's authorisation (whether express or implied, and as reasonably concluded). Note: This subsection would not prohibit disclosure information released by an agency to the general public as it would be reasonable to conclude that such information was authorised for further disclosure. However, further disclosure of that information may be subject to conditions that are expressly imposed by an agency (such as limits on how the information is to be reproduced if attributed to the agency). (a) it is reasonable to conclude that the information received from the agency was authorised by that agency for further disclosure; and (b) any further disclosure of the information is done consistently with the agency's authorisation (whether express or implied, and as reasonably concluded). Note: This subsection would not prohibit disclosure information released by an agency to the general public as it would be reasonable to conclude that such information was authorised for further disclosure. However, further disclosure of that information may be subject to conditions that are expressly imposed by an agency (such as limits on how the information is to be reproduced if attributed to the agency). Example: Where a tax agent or BAS agent receives information from an Australian government agency, when engaging with that agency for and on behalf of a client, it would be reasonable to conclude that the information received from the agency was authorised for disclosure to the client. Use for personal advantage (2) You must not use any information you have received, directly or indirectly, from an Australian government agency, in connection with any activities you undertake with the agency in a professional capacity, for your personal advantage, or for the advantage of an associate, employee, employer or client of yours, except to the extent that all of the following apply: (a) it is reasonable to conclude that the information received from the agency was authorised by that agency to be used in a way that may provide for such an advantage; and (b) any further use of the information was done consistently with the agency's authorisation (whether express or implied, and as reasonably concluded). (a) it is reasonable to conclude that the information received from the agency was authorised by that agency to be used in a way that may provide for such an advantage; and (b) any further use of the information was done consistently with the agency's authorisation (whether express or implied, and as reasonably concluded). Subdivision E—Competence | 30 Keeping of proper client records: (1) You must keep records that correctly record the tax agent services you have provided, or that are provided on your behalf, to each of your clients, including former clients. (2) The records must: (a) be in English, or readily accessible and easily convertible into English; and (b) be retained for at least 5 years after the service has been provided; and (c) show the nature, scope and outcome of the tax agent service provided; and (d) reference information reasonably considered in the provision of the tax agent service; and (e) include all advice received from the client; and (f) include all advice provided to the client, and for more complex matters: the relevant facts, assumptions and reasoning underpinning any advice provided (including the basis on which, and the method by which, any calculations, determinations, or estimates used, have been made). (a) be in English, or readily accessible and easily convertible into English; and (b) be retained for at least 5 years after the service has been provided; and (c) show the nature, scope and outcome of the tax agent service provided; and (d) reference information reasonably considered in the provision of the tax agent service; and (e) include all advice received from the client; and (f) include all advice provided to the client, and for more complex matters: the relevant facts, assumptions and reasoning underpinning any advice provided (including the basis on which, and the method by which, any calculations, determinations, or estimates used, have been made). | 35 Ensuring tax agent services provided on your behalf are provided competently: (1) You must ensure that each entity providing tax agent services on your behalf maintains knowledge and skills that are relevant to the tax agent services the entity is providing. (2) You must ensure that each entity providing tax agent services on your behalf is appropriately supervised, having regard to knowledge and skills of the entity, the tax agent services being provided by the entity, and your system of quality management. Subdivision F—Other responsibilities | 40 Quality management systems: (1) You must establish and maintain a system of quality management, in relation to the provision of tax agent services by you, or on your behalf, which is designed to provide you with reasonable confidence that you are complying with the Code of Professional Conduct. (2) You must document and enforce the policies and procedures of your system of quality management. Note 1: A system of quality management includes policies and procedures relating to governance and leadership, monitoring of performance, adherence to the Code of Professional Conduct, client engagement, proper keeping of records, protecting confidentiality of information, the management of conflicts of interest, and the recruitment, training and management of employees. Note 2: The obligation in this section have been informed by standards issued by the Accounting Professional & Ethical Standards Board. In 2024, the standards could be viewed on the Accounting Professional & Ethical Standards Board website (http://apesb.org.au). | 45 Keeping your clients informed: Obligation (1) You must advise all current and prospective clients, in the manner, form and timeframes set out in subsection (2), of all of the following: (a) that the Board maintains a register of tax agents and BAS agents and how they can access and search the register; (b) how they can make a complaint about a tax agent service you have provided, including the complaints process of the Board; (c) the following general information: (i) your rights, responsibilities and obligations as a tax agent or BAS agent, including to your client, under the taxation laws (including the Act and Code of Professional Conduct); (ii) what obligations your clients have to you as their tax agent or BAS agent; (d) if any of the following events have occurred within the last 5 years: (i) your registration was suspended or terminated by the Board; (ii) you were an undischarged bankrupt or went into external administration; (iii) you were convicted of a serious taxation offence; (iv) you were convicted of an offence involving fraud or dishonesty; (v) you were serving, or were sentenced to, a term of imprisonment in Australia for 6 months or more; (vi) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for being a promoter of a tax exploitation scheme; (vii) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for implementing a scheme that has been promoted on the basis of conformity with a public ruling, private ruling or oral ruling in a way that is materially different from that described in the ruling; (viii) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for promoting on the basis of conformity with a public ruling, private ruling or oral ruling a scheme that is materially different from that described in the ruling; (ix) the Federal Court has ordered you to pay a pecuniary penalty for contravening a civil penalty provision under the Act. (e) if any of the following matters currently apply to you: (i) your registration as a tax agent or BAS agent is subject to conditions. Note: There may be other matters for which you will need to advise your clients under other laws, for example where you have failed to comply with the Code of Professional Conduct and you are ordered by the Board to advise your clients of one or more matters under section 30-20 of the Act. (a) that the Board maintains a register of tax agents and BAS agents and how they can access and search the register; (b) how they can make a complaint about a tax agent service you have provided, including the complaints process of the Board; (c) the following general information: (i) your rights, responsibilities and obligations as a tax agent or BAS agent, including to your client, under the taxation laws (including the Act and Code of Professional Conduct); (ii) what obligations your clients have to you as their tax agent or BAS agent; (d) if any of the following events have occurred within the last 5 years: (i) your registration was suspended or terminated by the Board; (ii) you were an undischarged bankrupt or went into external administration; (iii) you were convicted of a serious taxation offence; (iv) you were convicted of an offence involving fraud or dishonesty; (v) you were serving, or were sentenced to, a term of imprisonment in Australia for 6 months or more; (vi) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for being a promoter of a tax exploitation scheme; (vii) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for implementing a scheme that has been promoted on the basis of conformity with a public ruling, private ruling or oral ruling in a way that is materially different from that described in the ruling; (viii) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for promoting on the basis of conformity with a public ruling, private ruling or oral ruling a scheme that is materially different from that described in the ruling; (ix) the Federal Court has ordered you to pay a pecuniary penalty for contravening a civil penalty provision under the Act. (e) if any of the following matters currently apply to you: (i) your registration as a tax agent or BAS agent is subject to conditions. (i) your rights, responsibilities and obligations as a tax agent or BAS agent, including to your client, under the taxation laws (including the Act and Code of Professional Conduct); (ii) what obligations your clients have to you as their tax agent or BAS agent; (i) your registration was suspended or terminated by the Board; (ii) you were an undischarged bankrupt or went into external administration; (iii) you were convicted of a serious taxation offence; (iv) you were convicted of an offence involving fraud or dishonesty; (v) you were serving, or were sentenced to, a term of imprisonment in Australia for 6 months or more; (vi) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for being a promoter of a tax exploitation scheme; (vii) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for implementing a scheme that has been promoted on the basis of conformity with a public ruling, private ruling or oral ruling in a way that is materially different from that described in the ruling; (viii) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for promoting on the basis of conformity with a public ruling, private ruling or oral ruling a scheme that is materially different from that described in the ruling; (ix) the Federal Court has ordered you to pay a pecuniary penalty for contravening a civil penalty provision under the Act. (i) your registration as a tax agent or BAS agent is subject to conditions. Note: There may be other matters for which you will need to advise your clients under other laws, for example where you have failed to comply with the Code of Professional Conduct and you are ordered by the Board to advise your clients of one or more matters under section 30-20 of the Act. Manner and form requirements (2) Where you are required to advise clients of information covered by subsection (1), you must do so: (a) by giving the information mentioned in a paragraph in subsection (1), in writing, to current and prospective clients in a prominent, clear and unambiguous way; and (b) for information mentioned in a paragraph in subsection (1) (other than paragraph (1)(a), (b) or (c)): (i) if a client makes inquiries to engage or re-engage you to provide tax agent services—at the time of the inquiry; and (ii) for an existing client not previously advised of the information—within 30 days of the event; and (c) for information covered by either paragraph (1)(a), (1)(b) or (1)(c)—upon engagement or re-engagement of a client (as the case requires), or upon receiving a relevant request. (a) by giving the information mentioned in a paragraph in subsection (1), in writing, to current and prospective clients in a prominent, clear and unambiguous way; and (b) for information mentioned in a paragraph in subsection (1) (other than paragraph (1)(a), (b) or (c)): (i) if a client makes inquiries to engage or re-engage you to provide tax agent services—at the time of the inquiry; and (ii) for an existing client not previously advised of the information—within 30 days of the event; and (c) for information covered by either paragraph (1)(a), (1)(b) or (1)(c)—upon engagement or re-engagement of a client (as the case requires), or upon receiving a relevant request. (i) if a client makes inquiries to engage or re-engage you to provide tax agent services—at the time of the inquiry; and (ii) for an existing client not previously advised of the information—within 30 days of the event; and Example Whilst not limiting the ways in which a registered tax agent or BAS agent could satisfy subsection (2), an agent who does all of the following, in the form and within the times mentioned in subsection (2), will have given information to all their current and prospective clients as required under this section: (a) the agent publishes the information on a publicly accessible website that they use to promote the tax agent services they offer, and (b) the agent includes the information in letters of engagement or re-engagement (as case the requires) given to each of their clients; and (c) the agent provides their clients, upon engagement or re-engagement (as case the requires), with a copy of the Board's factsheet on general information for clients. (a) the agent publishes the information on a publicly accessible website that they use to promote the tax agent services they offer, and (b) the agent includes the information in letters of engagement or re-engagement (as case the requires) given to each of their clients; and (c) the agent provides their clients, upon engagement or re-engagement (as case the requires), with a copy of the Board's factsheet on general information for clients. Division 1—Application | 100 Application—instrument as originally made: Application (1) Except as otherwise provided in this instrument, the obligations included in this instrument on the day it commences (the commencement day ), apply on or after: (a) in relation to a registered tax agent or BAS agent, that has 100 employees or less as at 31 July 2024—1 July 2025; (b) otherwise—1 January 2025. (a) in relation to a registered tax agent or BAS agent, that has 100 employees or less as at 31 July 2024—1 July 2025; (b) otherwise—1 January 2025. Employee count to be undertaken at the practice or firm level (2) For the purposes of paragraph (1)(a), where a tax agent or BAS agent is an employee or member of a partnership or company that is also a registered tax or BAS agent, the employees of the partnership or company (or any other entity connected with, or an affiliate of, the partnership or company) are to be counted in determining how many employees a registered tax agent or BAS agent has. (3) If a registered tax agent or BAS agent stops being an employee or member of a partnership or company that is also a registered tax or BAS agent ( old firm ), and starts being an employee or member of another partnership or company that is also a registered tax or BAS agent ( new firm ) during the period starting on the commencement day and ending on 30 June 2025, then whether paragraph (1)(a) or (1)(b) applies to a tax agent or BAS at a particular time is to be determined based on whether they were an employee or member of the old firm or new firm at that time. Record-keeping and false or misleading statements (4) To avoid doubt, section 15 (about false or misleading statements) applies to statements made, and section 30 (about the keeping of proper client records) applies to tax agent services provided, on or after the day the sections begin to apply to the registered tax agent or BAS agent under subsection (1). Division 2—Transitional | 151 Transitional—instrument as originally made: Keeping clients informed (1) Despite the reference to events that have occurred within the last 5 years in paragraph 45(1)(c), section 45 applies only in relation to events that have arisen on or after 1 July 2022. (2) Where: (a) section 45 applies to require a registered tax agent or BAS agent to advise an existing client of information within 30 days of an event; and (b) that event occurs before section 45 begins to apply to the registered tax agent or BAS agent under subsection 100(1); then despite subparagraph 45(2)(b)(ii), clients should instead be advised of the information by no later than 30 days after section 45 begins to apply to the registered tax agent or BAS agent under subsection 100(1), if section 45 still applies to require a client to be advised of that information at that time. (a) section 45 applies to require a registered tax agent or BAS agent to advise an existing client of information within 30 days of an event; and (b) that event occurs before section 45 begins to apply to the registered tax agent or BAS agent under subsection 100(1); then despite subparagraph 45(2)(b)(ii), clients should instead be advised of the information by no later than 30 days after section 45 begins to apply to the registered tax agent or BAS agent under subsection 100(1), if section 45 still applies to require a client to be advised of that information at that time. Name Registration Commencement Application, saving and transitional provisions Tax Agent Services (Code of Professional Conduct) Determination 2024 2 July 2024 ( F2024L00849 ) 1 August 2024 — Tax Agent Services (Code of Professional Conduct) Amendment (Measures No. 1) Determination 2024 9 September 2024 ( F2024L01118 ) 10 September 2024 — Tax Agent Services (Code of Professional Conduct) Amendment (Measures No. 2) Determination 2024 8 October 2024 ( F2024L01276 ) 9 October 2024 — Provision affected How affected s 4 ad F2024L01276 s 15 am F2024L01276 s 20 am F2024L01276 s 25 am F2024L01276 s 30 am F2024L01276 s 40 am F2024L01276 s 45 am F2024L01276 S 100 rs F2024L01118 S 151 ad F2024L01118 ; rs F2024L01276", "Related_Explanatory_Statements": "LI 2024/20 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202420C2/00001", "Unmatched_Content": "I, Stephen Jones, Assistant Treasurer and Minister for Financial Services, make the following determination."}
{"Instrument_Reference": "LI 2024/24", "Title": "Tax Agent Services (Code of Professional Conduct) Amendment (Measures No. 1) Determination 2024", "Enabling_Act": "Tax Agent Services Act 2009", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Tax agent services > Code of Professional Conduct > 2024", "Date_of_Issue": "6 September 2024", "Signatory": "Stephen Jones Assistant Treasurer Minister for Financial Services", "Registration_Number": "F2024L01118", "Registration_Date": "9 September 2024", "Body": "1 Name: This instrument is the Tax Agent Services (Code of Professional Conduct) Amendment (Measures No. 1) Determination 2024. | 2 Commencement: (1) Each provision of instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Tax Agent Services Act 2009. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Tax Agent Services (Code of Professional Conduct) Determination 2024 | 1 Section 100: Repeal the section, substitute: 100 Application—instrument as originally made Application (1) Except as otherwise provided in this instrument, the obligations included in this instrument on the day it commences (the commencement day ), apply on or after: (a) in relation to a registered tax agent or BAS agent, that has 100 employees or less as at 31 July 2024—1 July 2025; (b) otherwise—1 January 2025. Employee count to be undertaken at the practice or firm level (2) For the purposes of paragraph (1)(a), where a tax agent or BAS agent is an employee or member of a partnership or company that is also a registered tax or BAS agent, the employees of the partnership or company (or any other entity connected with, or an affiliate of, the partnership or company) are to be counted in determining how many employees a registered tax agent or BAS agent has. (3) If a registered tax agent or BAS agent stops being an employee or member of a partnership or company that is also a registered tax or BAS agent ( old firm ), and starts being an employee or member of another partnership or company that is also a registered tax or BAS agent ( new firm) during the period starting on the commencement day and ending on 30 June 2025, then whether paragraph (1)(a) or (1)(b) applies to a tax agent or BAS at a particular time is to be determined based on whether they were an employee or member of the old firm or new firm at that time. Record-keeping and false or misleading statements (3) To avoid doubt, section 15 (about false or misleading statements) applies to statements made, and section 30 (about the keeping of proper client records) applies to tax agent services provided, on or after the day the sections begin to apply to the registered tax agent or BAS agent under subsection (1). (a) in relation to a registered tax agent or BAS agent, that has 100 employees or less as at 31 July 2024—1 July 2025; (b) otherwise—1 January 2025. | 2 Section 151: Omit \"on or before the day this instrument commenced within 90 days from that day\", substitute \"on or before the commencement day by no later than 30 days after section 45 begins to apply to the registered tax agent or BAS agent under subsection 100(1), if section 45 still applies to that matter at that time\".", "Related_Explanatory_Statements": "LI 2024/24 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202424/00001", "Unmatched_Content": "I, Stephen Jones, Assistant Treasurer and Minister for Financial Services, make the following determination."}
{"Instrument_Reference": "LI 2024/25", "Title": "Tax Agent Services (Code of Professional Conduct) Amendment (Measures No. 2) Determination 2024", "Enabling_Act": "Tax Agent Services Act 2009", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Tax agent services > Code of Professional Conduct > 2024", "Date_of_Issue": "8 October 2024", "Signatory": "Stephen Jones Assistant Treasurer Minister for Financial Services", "Registration_Number": "F2024L01276", "Registration_Date": "8 October 2024", "Body": "1 Name: This instrument is the Tax Agent Services (Code of Professional Conduct) Amendment (Measures No. 2) Determination 2024. | 2 Commencement: (1) Each provision of instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Tax Agent Services Act 2009. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Part 1—Amendments relating to false and misleading statements Tax Agent Services (Code of Professional Conduct) Determination 2024 | 1 Section 4: Insert: action, in relation to a client taking an action, includes the client failing to take an action. at risk staff member, in relation to a registered tax agent or BAS agent, means: (a) an employee of the agent; or (b) where the agent is an employee or member of a partnership or company that is also a registered tax or BAS agent—a member or an employee of the partnership or company (or any other entity connected with, or an affiliate of, the partnership or company); or (c) an entity (other than one covered by a preceding paragraph) that provides tax agent services on behalf of the agent. (a) an employee of the agent; or (b) where the agent is an employee or member of a partnership or company that is also a registered tax or BAS agent—a member or an employee of the partnership or company (or any other entity connected with, or an affiliate of, the partnership or company); or (c) an entity (other than one covered by a preceding paragraph) that provides tax agent services on behalf of the agent. | 2 Subsection 15(1): Omit \", incorrect\". | 3 Subsection 15(2): Repeal the subsection, substitute: Responding to a false or misleading statement made to the Board or Commissioner (2) Where: (a) a statement has been given to the Board or Commissioner; and (b) one of the following applies: (i) you made the statement, or permitted or directed someone else to make the statement, other than for a client; or (ii) for an entity that was your client at the time the statement was given to the Board or Commissioner, you made or prepared the statement, or permitted or directed someone else to make or prepare the statement; and (c) at a time after the statement was made, you have reasonable grounds to believe that the statement: (i) was false or misleading in a material particular at the time it was made; or (ii) omitted any matter or thing, at the time it was made, without which the statement at that time is misleading in a material respect; and (d) you also have reasonable grounds to believe that the false or misleading nature of the statement resulted from: (i) a failure to take reasonable care in connection with the preparation or making of the statement; or (ii) recklessness as to the operation of a taxation law; or (iii) intentional disregard of a taxation law; within a reasonable period of time after you come to believe that the statement given satisfies paragraph (c), you must take each of the actions set out in an item of the following table when the situation described in that item of the table applies: Responding to a false or misleading statement Item Column 1 In this situation: Column 2 You must take all reasonable steps to: 1 where you made the statement or permitted or directed someone else to make the statement (other than a statement made for a client) have the statement corrected. 2 where you made or prepared the statement, or permitted or directed someone else to make or prepare the statement, for a client advise your client about all of the following: (a) that the statement should be corrected; (b) the possible consequences of not taking action to correct the statement. However, this item does not apply to the extent that doing so would be unlawful under another Australian law. 3 where: (a) you made or prepared the statement, or permitted or directed someone else to make or prepare the statement, for a client; and (b) after a reasonable period of time after taking the steps mentioned in item 2 of this table, you are not reasonably satisfied that your client has corrected the statement or otherwise adequately explained the basis for the statement; and (c) either subparagraphs (2)(d)(ii) or (iii) are satisfied in relation to the false or misleading nature of the statement withdraw from the engagement, and professional relationship, with your client (including no longer providing any further tax agent services to your client). However, this item does not apply to the extent that: (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. 4 where: (a) you made or prepared the statement, or permitted or directed someone else to make or prepare the statement, for a client; and (b) after a reasonable period of time after taking the steps mentioned in item 2 of this table, you are not reasonably satisfied that your client has corrected the statement or otherwise adequately explained the basis for the statement; and (c) either subparagraphs (2)(d)(ii) or (iii) are satisfied in relation to the false or misleading nature of the statement; and (d) you have reasonable grounds to believe your client's actions have caused, are causing, or may still cause, substantial harm to the interests of others (including investors, creditors, employees, or the public) notify the Board or Commissioner (as the case requires) that you have advised your client that a statement made to the Board or Commissioner should be corrected and you are not reasonably satisfied that your advice was acted upon. However, this item does not apply to the extent that: (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. 5 the same as for item 4 take any further action as you reasonably consider is needed in the public interest. However, this item does not apply to the extent that: (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. Note 1: There may be other situations where you will need to withdraw from a client engagement to avoid potential exposure to civil or criminal penalties?see, for example, section 50-20 of the Act and sections 8K and 8N of the Taxation Administration Act 1953. Note 2: There may be other situations where you will need to report an identified false or misleading statement to the Board?see Subdivision 30-C of the Act. Note 3: The obligations in the table have been informed by standards issued by the Accounting Professional & Ethical Standards Board (including the Code of Ethics). In 2024, the standards could be viewed on the Accounting Professional & Ethical Standards Board website (http://apesb.org.au). Note 4: In determining whether a client's actions have caused, are causing, or may still cause, substantial harm to the interests of others (including investors, creditors, employees, or the public), regard is expected to be had to all relevant matters, including: (a) whether the client's actions have resulted, are resulting, or may result, in serious adverse consequences to others in either financial or non-financial terms; and (b) any of the rights and obligations under the taxation laws (as are relevant); and (c) the appropriateness and timeliness of your client's response to your advice that the statement should be corrected (including any information that would lead you to conclude that your client lacks integrity); and (d) the urgency of the situation. (2A) For the purposes of subsection (2), in determining what is a reasonable period of time, you should have regard to the nature of the statement, the circumstances of your client, the details that were false or misleading, how long ago the statement was made, the relevant period of review, any timeframe set out in a taxation law for the lodgement of the statement or a correction to the statement, and any other relevant matter. (a) a statement has been given to the Board or Commissioner; and (b) one of the following applies: (i) you made the statement, or permitted or directed someone else to make the statement, other than for a client; or (ii) for an entity that was your client at the time the statement was given to the Board or Commissioner, you made or prepared the statement, or permitted or directed someone else to make or prepare the statement; and (c) at a time after the statement was made, you have reasonable grounds to believe that the statement: (i) was false or misleading in a material particular at the time it was made; or (ii) omitted any matter or thing, at the time it was made, without which the statement at that time is misleading in a material respect; and (d) you also have reasonable grounds to believe that the false or misleading nature of the statement resulted from: (i) a failure to take reasonable care in connection with the preparation or making of the statement; or (ii) recklessness as to the operation of a taxation law; or (iii) intentional disregard of a taxation law; (i) you made the statement, or permitted or directed someone else to make the statement, other than for a client; or (ii) for an entity that was your client at the time the statement was given to the Board or Commissioner, you made or prepared the statement, or permitted or directed someone else to make or prepare the statement; and (i) was false or misleading in a material particular at the time it was made; or (ii) omitted any matter or thing, at the time it was made, without which the statement at that time is misleading in a material respect; and (i) a failure to take reasonable care in connection with the preparation or making of the statement; or (ii) recklessness as to the operation of a taxation law; or (iii) intentional disregard of a taxation law; (a) that the statement should be corrected; (b) the possible consequences of not taking action to correct the statement. However, this item does not apply to the extent that doing so would be unlawful under another Australian law. (a) you made or prepared the statement, or permitted or directed someone else to make or prepare the statement, for a client; and (b) after a reasonable period of time after taking the steps mentioned in item 2 of this table, you are not reasonably satisfied that your client has corrected the statement or otherwise adequately explained the basis for the statement; and (c) either subparagraphs (2)(d)(ii) or (iii) are satisfied in relation to the false or misleading nature of the statement However, this item does not apply to the extent that: (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. (a) you made or prepared the statement, or permitted or directed someone else to make or prepare the statement, for a client; and (b) after a reasonable period of time after taking the steps mentioned in item 2 of this table, you are not reasonably satisfied that your client has corrected the statement or otherwise adequately explained the basis for the statement; and (c) either subparagraphs (2)(d)(ii) or (iii) are satisfied in relation to the false or misleading nature of the statement; and (d) you have reasonable grounds to believe your client's actions have caused, are causing, or may still cause, substantial harm to the interests of others (including investors, creditors, employees, or the public) However, this item does not apply to the extent that: (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. However, this item does not apply to the extent that: (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or (b) doing so would be unlawful under another Australian law. (a) whether the client's actions have resulted, are resulting, or may result, in serious adverse consequences to others in either financial or non-financial terms; and (b) any of the rights and obligations under the taxation laws (as are relevant); and (c) the appropriateness and timeliness of your client's response to your advice that the statement should be corrected (including any information that would lead you to conclude that your client lacks integrity); and (d) the urgency of the situation. | 4 Subsection 15(3): Omit \", incorrect\". Part 2—Amendments relating to keeping your clients informed Tax Agent Services (Code of Professional Conduct) Determination 2024 | 5 Section 45 (heading): Omit \"of all relevant matters\". | 6 Subsection 45(1) (including the heading): Repeal the subsection, substitute: Obligation (1) You must advise all current and prospective clients, in the manner, form and timeframes set out in subsection (2), of all of the following: (a) that the Board maintains a register of tax agents and BAS agents and how they can access and search the register; (b) how they can make a complaint about a tax agent service you have provided, including the complaints process of the Board; (c) the following general information: (i) your rights, responsibilities and obligations as a tax agent or BAS agent, including to your client, under the taxation laws (including the Act and Code of Professional Conduct); (ii) what obligations your clients have to you as their tax agent or BAS agent; (d) if any of the following events have occurred within the last 5 years: (i) your registration was suspended or terminated by the Board; (ii) you were an undischarged bankrupt or went into external administration; (iii) you were convicted of a serious taxation offence; (iv) you were convicted of an offence involving fraud or dishonesty; (v) you were serving, or were sentenced to, a term of imprisonment in Australia for 6 months or more; (vi) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for being a promoter of a tax exploitation scheme; (vii) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for implementing a scheme that has been promoted on the basis of conformity with a public ruling, private ruling or oral ruling in a way that is materially different from that described in the ruling; (viii) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for promoting on the basis of conformity with a public ruling, private ruling or oral ruling a scheme that is materially different from that described in the ruling; (ix) the Federal Court has ordered you to pay a pecuniary penalty for contravening a civil penalty provision under the Act. (e) if any of the following matters currently apply to you: (i) your registration as a tax agent or BAS agent is subject to conditions. Note: There may be other matters for which you will need to advise your clients under other laws, for example where you have failed to comply with the Code of Professional Conduct and you are ordered by the Board to advise your clients of one or more matters under section 30-20 of the Act. (a) that the Board maintains a register of tax agents and BAS agents and how they can access and search the register; (b) how they can make a complaint about a tax agent service you have provided, including the complaints process of the Board; (c) the following general information: (i) your rights, responsibilities and obligations as a tax agent or BAS agent, including to your client, under the taxation laws (including the Act and Code of Professional Conduct); (ii) what obligations your clients have to you as their tax agent or BAS agent; (d) if any of the following events have occurred within the last 5 years: (i) your registration was suspended or terminated by the Board; (ii) you were an undischarged bankrupt or went into external administration; (iii) you were convicted of a serious taxation offence; (iv) you were convicted of an offence involving fraud or dishonesty; (v) you were serving, or were sentenced to, a term of imprisonment in Australia for 6 months or more; (vi) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for being a promoter of a tax exploitation scheme; (vii) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for implementing a scheme that has been promoted on the basis of conformity with a public ruling, private ruling or oral ruling in a way that is materially different from that described in the ruling; (viii) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for promoting on the basis of conformity with a public ruling, private ruling or oral ruling a scheme that is materially different from that described in the ruling; (ix) the Federal Court has ordered you to pay a pecuniary penalty for contravening a civil penalty provision under the Act. (e) if any of the following matters currently apply to you: (i) your registration as a tax agent or BAS agent is subject to conditions. (i) your rights, responsibilities and obligations as a tax agent or BAS agent, including to your client, under the taxation laws (including the Act and Code of Professional Conduct); (ii) what obligations your clients have to you as their tax agent or BAS agent; (i) your registration was suspended or terminated by the Board; (ii) you were an undischarged bankrupt or went into external administration; (iii) you were convicted of a serious taxation offence; (iv) you were convicted of an offence involving fraud or dishonesty; (v) you were serving, or were sentenced to, a term of imprisonment in Australia for 6 months or more; (vi) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for being a promoter of a tax exploitation scheme; (vii) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for implementing a scheme that has been promoted on the basis of conformity with a public ruling, private ruling or oral ruling in a way that is materially different from that described in the ruling; (viii) you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for promoting on the basis of conformity with a public ruling, private ruling or oral ruling a scheme that is materially different from that described in the ruling; (ix) the Federal Court has ordered you to pay a pecuniary penalty for contravening a civil penalty provision under the Act. (i) your registration as a tax agent or BAS agent is subject to conditions. | 7 Paragraph 45(2)(b): Repeal the paragraph, substitute: (b) for information mentioned in a paragraph in subsection (1) (other than paragraph (1)(a), (b) or (c)): (i) if a client makes inquiries to engage or re-engage you to provide tax agent services—at the time of the inquiry; and (ii) for an existing client not previously advised of the information—within 30 days of the event; and (b) for information mentioned in a paragraph in subsection (1) (other than paragraph (1)(a), (b) or (c)): (i) if a client makes inquiries to engage or re-engage you to provide tax agent services—at the time of the inquiry; and (ii) for an existing client not previously advised of the information—within 30 days of the event; and (i) if a client makes inquiries to engage or re-engage you to provide tax agent services—at the time of the inquiry; and (ii) for an existing client not previously advised of the information—within 30 days of the event; and | 8 Paragraph 45(2)(c): Omit \"paragraph (1)(b) or (1)(c)\", substitute: \"paragraph (1)(a), (1)(b) or (1)(c)\". | 9 Subsection 45(2) (example): Repeal paragraph (b) of the example, substitute: (b) the agent includes the information in letters of engagement or re-engagement (as case the requires) given to each of their clients; and (c) the agent provides their clients, upon engagement or re-engagement (as case the requires), with a copy of the Board's factsheet on general information for clients. (b) the agent includes the information in letters of engagement or re-engagement (as case the requires) given to each of their clients; and (c) the agent provides their clients, upon engagement or re-engagement (as case the requires), with a copy of the Board's factsheet on general information for clients. | 10 Section 151: Repeal the section, substitute: 151 Transitional—instrument as originally made Keeping your clients informed (1) Despite the reference to events that have occurred within the last 5 years in paragraph 45(1)(c), section 45 applies only in relation to events that have arisen on or after 1 July 2022. (2) Where: (a) section 45 applies to require a registered tax agent or BAS agent to advise an existing client of information within 30 days of an event; and (b) that event occurs before section 45 begins to apply to the registered tax agent or BAS agent under subsection 100(1); then despite subparagraph 45(2)(b)(ii), clients should instead be advised of the information by no later than 30 days after section 45 begins to apply to the registered tax agent or BAS agent under subsection 100(1), if section 45 still applies to require a client to be advised of that information at that time. (a) section 45 applies to require a registered tax agent or BAS agent to advise an existing client of information within 30 days of an event; and (b) that event occurs before section 45 begins to apply to the registered tax agent or BAS agent under subsection 100(1); Part 3—Other amendments Tax Agent Services (Code of Professional Conduct) Determination 2024 | 11 Section 20 (heading): Omit \"dealings with government\", substitute \"activities undertaken for government\". | 12 Paragraph 20(a): Omit \"in connection with an activity undertaken for the agency\", substitute \"you have in connection with the activity\". | 13 Paragraph 20(b): Omit \"that arises in connection with an activity undertaken for the agency\", substitute \"identified in relation to steps undertaken under paragraph (a)\". | 14 Paragraph 20(c): Omit \"that arises in connection with an activity undertaken for the agency\", substitute \"identified in relation to steps undertaken under paragraph (a)\". | 15 Paragraph 25(1)(b): Omit \"authorisation\", substitute \"authorisation (whether express or implied, and as reasonably concluded)\". | 16 At the end of subsection 25(1): Add: Example: Where a tax agent or BAS agent receives information from an Australian government agency, when engaging with that agency for and on behalf of a client, it would be reasonable to conclude that the information received from the agency was authorised for disclosure to the client. | 17 Paragraph 25(2)(b): Omit \"authorisation\", substitute \"authorisation (whether express or implied, and as reasonably concluded)\". | 18 Paragraph 30(2)(d): Repeal the paragraph, substitute: (d) reference information reasonably considered in the provision of the tax agent service; and (e) include all advice received from the client; and (f) include all advice provided to the client, and for more complex matters: the relevant facts, assumptions and reasoning underpinning any advice provided (including the basis on which, and the method by which, any calculations, determinations, or estimates used, have been made). (d) reference information reasonably considered in the provision of the tax agent service; and (e) include all advice received from the client; and (f) include all advice provided to the client, and for more complex matters: the relevant facts, assumptions and reasoning underpinning any advice provided (including the basis on which, and the method by which, any calculations, determinations, or estimates used, have been made). | 19 Section 40 (note): Omit \"Note\", substitute \"Note 1\". | 20 At the end of section 40: Add: Note 2: The obligation in this section have been informed by standards issued by the Accounting Professional & Ethical Standards Board. In 2024, the standards could be viewed on the Accounting Professional & Ethical Standards Board website (http://apesb.org.au).", "Related_Explanatory_Statements": "LI 2024/25 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202425/00001", "Unmatched_Content": "I, Stephen Jones, Assistant Treasurer and Minister for Financial Services, make the following determination."}
{"Instrument_Reference": "CRS 2017/1", "Title": "CRS committed jurisdiction list", "Enabling_Act": "Tax Laws Amendment (Implementation of the Common Reporting Standard) Act 2016", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Third party reporting > Common reporting standard > 2017", "Date_of_Issue": "26 June 2017", "Signatory": "Mark Konza Deputy Commissioner of Taxation", "Registration_Number": "F2017L00852", "Registration_Date": "30 June 2017", "Body": "1. Name of instrument: This instrument is the CRS committed jurisdiction list. | 2. Commencement and Expiry: This instrument commences on 1 July 2017 and is repealed at the end of the day on 31 December 2019. | 3. Application: Pursuant to sub-item 15(1) of the transitional provisions, this instrument applies to a Financial Institution (within the meaning of the CRS) that: (a) is an Investment Entity (within the meaning of CRS) because of subparagraph A(6)(b) of Section VIII of the CRS; and (b) is not a Participating Jurisdiction Financial Institution (within the meaning of the CRS); and (c) would be a Participating Jurisdiction Financial Institution if the jurisdictions declared to be committed jurisdictions were Participating Jurisdictions (within the meaning of the CRS). (a) is an Investment Entity (within the meaning of CRS) because of subparagraph A(6)(b) of Section VIII of the CRS; and (b) is not a Participating Jurisdiction Financial Institution (within the meaning of the CRS); and (c) would be a Participating Jurisdiction Financial Institution if the jurisdictions declared to be committed jurisdictions were Participating Jurisdictions (within the meaning of the CRS). | 4. Determination: For the purposes of sub-item 15(1) of the transitional provisions, and pursuant to sub-item 15(2) of those provisions, the Commissioner declares the following jurisdictions shall be committed jurisdictions: • Antigua and Barbuda • Bahamas • Barbados • China • Cook Islands • Costa Rica • Curacao • Hong Kong • Indonesia • Israel • Kuwait • Lebanon • Malaysia • Marshall Islands • Nauru • Panama • Poland • Russia • Saint Kitts and Nevis • Saint Lucia • Samoa • Saudi Arabia • Seychelles • Sint Maarten • United Kingdom • Antigua and Barbuda • Bahamas • Barbados • China • Cook Islands • Costa Rica • Curacao • Hong Kong • Indonesia • Israel • Kuwait • Lebanon • Malaysia • Marshall Islands • Nauru • Panama • Poland • Russia • Saint Kitts and Nevis • Saint Lucia • Samoa • Saudi Arabia • Seychelles • Sint Maarten • United Kingdom | 5. Definitions: CRS has the same meaning as defined in section 396-110 in Schedule 1 to the Taxation Administration Act 1953. Financial Institution, Investment Entity, Participating Jurisdiction and Participating Jurisdiction Financial Institution all have the same meaning as defined under Part II.B of the Standard for Automatic Exchange of Financial Account Information in Tax Matters approved by the Council of the Organisation for Economic Co-Operation and Development on 15 July 2014.", "Related_Explanatory_Statements": "CRS 2017/1 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This instrument commences on 1 July 2017 and is repealed at the end of the day on 31 December 2019.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ITD/CRS20171/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2024/17", "Title": "Taxation Administration (Reporting Exemptions for Electronic Distribution Platform Operators) Determination 2024", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Third party reporting > Exemptions > 2024", "Date_of_Issue": "14 May 2024", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2024L00622", "Registration_Date": "5 June 2024", "Body": "1 Name: This instrument is the Taxation Administration (Reporting Exemptions for Electronic Distribution Platform Operators) Determination 2024. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 July 2024. 1 July 2024. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 396-70(4) in Schedule 1 to the Act. | 4 Definitions: In this instrument: Act means the Taxation Administration Act 1953. assets available for booking includes any assets that have already been booked for a day, or are temporarily unavailable for booking. Note: An asset may be temporarily unavailable, for example, because it is undergoing maintenance. charter service means a passenger travel service, where a customer: (a) hires an entire aircraft, motor vehicle or vessel; and (b) can specify or negotiate some or all of the terms and conditions attached to, or the nature of, the service to be provided. electronic distribution platform has the same meaning as in section 84-70 of the GST Act, but disregarding paragraph 84-70(1)(c). GST Act means the A New Tax System (Goods and Services Tax Act) 1999. indirect tax zone has the same meaning as in the GST Act, but as if that definition included the external Territories. listed entity means an entity whose membership interests are publicly traded on an approved stock exchange within the meaning of section 995-1 of the Income Tax Assessment Act 1997. permanent attraction or experience means an attraction or experience (other than a scheduled event) that is open to the public on a regular and ongoing basis, for which: (a) the opening times, price, and terms and conditions are set by the supplier; and (b) any member of the public may make a booking. prorated amount means: (a) in relation to substantial property, the amount worked out using the following formula: (i) step 1: divide the number of days the supplier had the property listed on the electronic distribution platform in the 12 month period ending on the last day of the reporting period by 365; and (ii) step 2: multiply the result of step 1 by 2,000; (b) in relation to a substantial supplier, the amount worked out using the following formula: (i) step 1: divide the number of days the supplier had supplies available to be made through the electronic distribution platform in the 12 month period ending on the last day of the reporting period by 365; and (ii) step 2: multiply the result of step 1 by $1,000,000. reportable transaction means a transaction described in column 2 of table item 15 in section 396-55 in Schedule 1 to the Act. reporting period means the period set out in paragraph 396-55(a) in Schedule 1 to the Act. scheduled event means a one-off event, or series of events scheduled in a particular location for a temporary period, for which: (a) the time, price, and terms and conditions are set by the supplier; and (b) any member of the public may make a booking. scheduled passenger travel service means a passenger travel service, including an arranged tour: (a) supplied as a scheduled service on a pre-defined route operated by the supplier, for a price and with terms and conditions set by the supplier; and (b) on which any member of the public may make a booking. substantial property means real property where, in relation to a reporting period and electronic distribution platform, at least the following number of transactions (whether involving the grant of a lease or license or otherwise) were facilitated by the electronic distribution platform for that property: (a) 2000 transactions in the 12 months ending on the last day of the reporting period, where the property was listed on the platform for that entire period; or (b) the prorated amount of transactions, where the property was first listed on the platform in the 12 months ending on the last day of the reporting period. substantial supplier means a supplier that, in relation to a reporting period and an electronic distribution platform, made a total value of supplies facilitated by the electronic distribution platform of at least: (a) $1,000,000 (including GST) in the 12 months ending on the last day of the reporting period; or (b) the prorated amount, where the supplier started to use the platform in the 12 months ending on the last day of the reporting period. taxi travel has the same meaning as in the GST Act. (a) hires an entire aircraft, motor vehicle or vessel; and (b) can specify or negotiate some or all of the terms and conditions attached to, or the nature of, the service to be provided. (a) the opening times, price, and terms and conditions are set by the supplier; and (b) any member of the public may make a booking. (a) in relation to substantial property, the amount worked out using the following formula: (i) step 1: divide the number of days the supplier had the property listed on the electronic distribution platform in the 12 month period ending on the last day of the reporting period by 365; and (ii) step 2: multiply the result of step 1 by 2,000; (b) in relation to a substantial supplier, the amount worked out using the following formula: (i) step 1: divide the number of days the supplier had supplies available to be made through the electronic distribution platform in the 12 month period ending on the last day of the reporting period by 365; and (ii) step 2: multiply the result of step 1 by $1,000,000. (i) step 1: divide the number of days the supplier had the property listed on the electronic distribution platform in the 12 month period ending on the last day of the reporting period by 365; and (ii) step 2: multiply the result of step 1 by 2,000; (i) step 1: divide the number of days the supplier had supplies available to be made through the electronic distribution platform in the 12 month period ending on the last day of the reporting period by 365; and (ii) step 2: multiply the result of step 1 by $1,000,000. (a) the time, price, and terms and conditions are set by the supplier; and (b) any member of the public may make a booking. (a) supplied as a scheduled service on a pre-defined route operated by the supplier, for a price and with terms and conditions set by the supplier; and (b) on which any member of the public may make a booking. (a) 2000 transactions in the 12 months ending on the last day of the reporting period, where the property was listed on the platform for that entire period; or (b) the prorated amount of transactions, where the property was first listed on the platform in the 12 months ending on the last day of the reporting period. (a) $1,000,000 (including GST) in the 12 months ending on the last day of the reporting period; or (b) the prorated amount, where the supplier started to use the platform in the 12 months ending on the last day of the reporting period. | 5 Exemption for certain operators of electronic distribution platforms: The operator of an electronic distribution platform (the first platform) is not required to prepare and give a report about a reportable transaction if: (a) the supply was made through the first platform and at least one other electronic distribution platform interposed between the first platform and the supplier; (b) the operator of the first platform did not itself provide any consideration for the supply directly to the supplier; (c) the operator of another electronic distribution platform provided all or part of the consideration for the supply to the supplier and has a reporting obligation under table item 15 in section 396-55 in Schedule 1 to the Act in relation to the reportable transaction; and (d) the operator of the first platform has notified the Commissioner in writing that they would be applying this exemption on or before the later of: (i) the day they would otherwise be required to give a report under paragraph 396-55(b) in Schedule 1 to the Act; or (ii) where the operator asks the Commissioner for an extension of time and the Commissioner agrees, a day notified by the Commissioner in writing. (a) the supply was made through the first platform and at least one other electronic distribution platform interposed between the first platform and the supplier; (b) the operator of the first platform did not itself provide any consideration for the supply directly to the supplier; (c) the operator of another electronic distribution platform provided all or part of the consideration for the supply to the supplier and has a reporting obligation under table item 15 in section 396-55 in Schedule 1 to the Act in relation to the reportable transaction; and (d) the operator of the first platform has notified the Commissioner in writing that they would be applying this exemption on or before the later of: (i) the day they would otherwise be required to give a report under paragraph 396-55(b) in Schedule 1 to the Act; or (ii) where the operator asks the Commissioner for an extension of time and the Commissioner agrees, a day notified by the Commissioner in writing. (i) the day they would otherwise be required to give a report under paragraph 396-55(b) in Schedule 1 to the Act; or (ii) where the operator asks the Commissioner for an extension of time and the Commissioner agrees, a day notified by the Commissioner in writing. | 6 Exemption for transactions involving certain types of suppliers: (1) The operator of an electronic distribution platform is not required to prepare and give a report about a reportable transaction if the supplier was: (a) a listed entity, or wholly-owned subsidiary of a listed entity; or (b) a government department, agency, or authority (however described and at any level of government), or an entity wholly-owned by a government. (a) a listed entity, or wholly-owned subsidiary of a listed entity; or (b) a government department, agency, or authority (however described and at any level of government), or an entity wholly-owned by a government. (2) The operator of an electronic distribution platform is not required to prepare and give a report about a reportable transaction if the supplier was a substantial supplier. | 7 Exemption for transactions involving certain types of supplies: The operator of an electronic distribution platform is not required to prepare and give a report about a reportable transaction if: (a) the transaction involved the provision of consideration relating to a substantial property; (b) the following conditions are met: (i) the supplier has provided the operator with one or more addresses, and none of those addresses are within the indirect tax zone; (ii) the supply was of a service that was not provided within the indirect tax zone; (iii) the consideration provided to the supplier was not paid to an account held with a financial institution in the indirect tax zone; and (iv) there is no other information available to the operator that indicates that the supplier is a resident of Australia; (c) the transaction was a mere booking or reservation for a supply to be made in the future, where: (i) the consideration for the supply was not specified at the time the booking or reservation was made; (ii) the consideration for the supply will not be provided via the platform; and (iii) the operator of the platform will not have visibility of whether the supply is made in practice, or whether consideration is provided for the supply; (d) the transaction involved the supply of a scheduled passenger travel service other than a charter service or taxi travel, where the supplier had made at least 10 places for that service available for booking on the platform; (e) the transaction involved the supply of a right to attend or participate in a scheduled event, where the supplier had made at least 200 places for that event available for booking on the platform; (f) the transaction involved the supply of a right to attend or participate in a permanent attraction or experience, where the supplier had made at least 50 places for that attraction or experience available for booking on the platform each day it was open during the reporting period; or (g) the transaction involved the supply of an asset by way of rent or lease, other than real property, where: (i) the transaction was not for the supply of a specific asset; and (ii) the supplier had at least 50 assets available for booking on the platform each day during the reporting period. (a) the transaction involved the provision of consideration relating to a substantial property; (b) the following conditions are met: (i) the supplier has provided the operator with one or more addresses, and none of those addresses are within the indirect tax zone; (ii) the supply was of a service that was not provided within the indirect tax zone; (iii) the consideration provided to the supplier was not paid to an account held with a financial institution in the indirect tax zone; and (iv) there is no other information available to the operator that indicates that the supplier is a resident of Australia; (c) the transaction was a mere booking or reservation for a supply to be made in the future, where: (i) the consideration for the supply was not specified at the time the booking or reservation was made; (ii) the consideration for the supply will not be provided via the platform; and (iii) the operator of the platform will not have visibility of whether the supply is made in practice, or whether consideration is provided for the supply; (d) the transaction involved the supply of a scheduled passenger travel service other than a charter service or taxi travel, where the supplier had made at least 10 places for that service available for booking on the platform; (e) the transaction involved the supply of a right to attend or participate in a scheduled event, where the supplier had made at least 200 places for that event available for booking on the platform; (f) the transaction involved the supply of a right to attend or participate in a permanent attraction or experience, where the supplier had made at least 50 places for that attraction or experience available for booking on the platform each day it was open during the reporting period; or (g) the transaction involved the supply of an asset by way of rent or lease, other than real property, where: (i) the transaction was not for the supply of a specific asset; and (ii) the supplier had at least 50 assets available for booking on the platform each day during the reporting period. (i) the supplier has provided the operator with one or more addresses, and none of those addresses are within the indirect tax zone; (ii) the supply was of a service that was not provided within the indirect tax zone; (iii) the consideration provided to the supplier was not paid to an account held with a financial institution in the indirect tax zone; and (iv) there is no other information available to the operator that indicates that the supplier is a resident of Australia; (i) the consideration for the supply was not specified at the time the booking or reservation was made; (ii) the consideration for the supply will not be provided via the platform; and (iii) the operator of the platform will not have visibility of whether the supply is made in practice, or whether consideration is provided for the supply; (i) the transaction was not for the supply of a specific asset; and (ii) the supplier had at least 50 assets available for booking on the platform each day during the reporting period. Taxation Administration (Reporting Exemptions for Electronic Distribution Platform Operators – Relevant Accommodation and Taxi Travel) Determination 2023 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2024/17 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202417/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2023/35", "Title": "Taxation Administration (Transitional Exemptions for Reporting by Electronic Distribution Platform Operators – Relevant Accommodation and Taxi Travel) Determination 2023", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Third party reporting > Exemptions > 2023", "Date_of_Issue": "21 November 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L01639", "Registration_Date": "8 December 2023", "Body": "1 Name: This instrument is the Taxation Administration (Transitional Exemptions for Reporting by Electronic Distribution Platform Operators – Relevant Accommodation and Taxi Travel) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 July 2023 1 July 2023 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subparagraph 396-55(b)(ii) and subsection 396-70(4) in Schedule 1 to the Act. | 4 Definitions: In this instrument: Act means the Taxation Administration Act 1953. electronic distribution platform has the same meaning as in section 84-70 of the GST Act, but disregarding paragraph 84-70(1)(c). GST Act means the A New Tax System (Goods and Services Tax Act) 1999. prorated amount means the amount worked out using the following formula: (a) step 1: divide the number of days the operator was operating the platform by 365; and (b) step 2: multiply the result of step 1 by $1,000,000. relevant accommodation means accommodation booked for 90 consecutive days or less. reportable transaction means a transaction described in column 2 of table item 15 in section 396-55 in Schedule 1 to the Act. reporting period means the period set out in paragraph 396-55(a) in Schedule 1 to the Act. taxi travel has the same meaning as in the GST Act. (a) step 1: divide the number of days the operator was operating the platform by 365; and (b) step 2: multiply the result of step 1 by $1,000,000. | 5 Temporary reporting exemption for small electronic distribution platforms: The operator of an electronic distribution platform is not required to prepare and give a report about reportable transactions that happened during a reporting period ending on or before 30 June 2024 if: (a) the transactions involved a supply of relevant accommodation or taxi travel; (b) the operator either: (i) was operating the platform on or before 30 June 2023; or (ii) had completed building the systems required to operate the platform on or before 30 June 2023, and commenced operating the platform on or before 31 December 2023; (c) the total value of all reportable transactions (including GST where applicable) made through the platform was less than: (i) $1,000,000 in the 12 month period ending on the last day of the reporting period, where the operator was operating the platform for that entire period; or (ii) the prorated amount, where the operator commenced operating the platform in the 12 month period ending on the last day of the reporting period; and (d) the operator has notified the Commissioner in writing that they would be applying this exemption on or before the later of: (i) the day they would otherwise be required to give a report under paragraph 396-55(b) in Schedule 1 to the Act; or (ii) where the operator asks the Commissioner for an extension of time and the Commissioner agrees, a day notified by the Commissioner in writing. (a) the transactions involved a supply of relevant accommodation or taxi travel; (b) the operator either: (i) was operating the platform on or before 30 June 2023; or (ii) had completed building the systems required to operate the platform on or before 30 June 2023, and commenced operating the platform on or before 31 December 2023; (c) the total value of all reportable transactions (including GST where applicable) made through the platform was less than: (i) $1,000,000 in the 12 month period ending on the last day of the reporting period, where the operator was operating the platform for that entire period; or (ii) the prorated amount, where the operator commenced operating the platform in the 12 month period ending on the last day of the reporting period; and (d) the operator has notified the Commissioner in writing that they would be applying this exemption on or before the later of: (i) the day they would otherwise be required to give a report under paragraph 396-55(b) in Schedule 1 to the Act; or (ii) where the operator asks the Commissioner for an extension of time and the Commissioner agrees, a day notified by the Commissioner in writing. (i) was operating the platform on or before 30 June 2023; or (ii) had completed building the systems required to operate the platform on or before 30 June 2023, and commenced operating the platform on or before 31 December 2023; (i) $1,000,000 in the 12 month period ending on the last day of the reporting period, where the operator was operating the platform for that entire period; or (ii) the prorated amount, where the operator commenced operating the platform in the 12 month period ending on the last day of the reporting period; and (i) the day they would otherwise be required to give a report under paragraph 396-55(b) in Schedule 1 to the Act; or (ii) where the operator asks the Commissioner for an extension of time and the Commissioner agrees, a day notified by the Commissioner in writing. | 6 Extension of time where exemption not relied on: Where the operator of an electronic distribution platform chooses not to rely on the exemption in section 5 for a reporting period ending on or before 30 June 2024, it must give the report: (a) for the reporting period ending on 31 December 2023, on or before 29 February 2024; and (b) for the reporting period ending 30 June 2024, on or before 2 September 2024. Note: This extension of time only applies to operators in circumstances where the conditions in section 5, other than the condition in paragraph 5(d), are met. (a) for the reporting period ending on 31 December 2023, on or before 29 February 2024; and (b) for the reporting period ending 30 June 2024, on or before 2 September 2024. Note: This extension of time only applies to operators in circumstances where the conditions in section 5, other than the condition in paragraph 5(d), are met. | 7 Repeal: This instrument is repealed on 31 December 2024.", "Related_Explanatory_Statements": "LI 2023/35 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This instrument is repealed on 31 December 2024.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202335/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2023/36", "Title": "Taxation Administration (Reporting Exemptions for Electronic Distribution Platform Operators – Relevant Accommodation and Taxi Travel) Determination 2023", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Third party reporting > Exemptions > 2023", "Date_of_Issue": "21 November 2023", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2023L01640", "Registration_Date": "8 December 2023", "Body": "1 Name: This instrument is the Taxation Administration (Reporting Exemptions for Electronic Distribution Platform Operators – Relevant Accommodation and Taxi Travel) Determination 2023. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 July 2023 1 July 2023 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 396-70(4) in Schedule 1 to the Act. | 4 Definitions: In this instrument: Act means the Taxation Administration Act 1953. electronic distribution platform has the same meaning as in section 84-70 of the GST Act, but disregarding paragraph 84-70(1)(c). GST Act means the A New Tax System (Goods and Services Tax Act) 1999. indirect tax zone has the same meaning as in the GST Act, but as if that definition included the external Territories. listed entity means an entity whose membership interests are publicly traded on an approved stock exchange within the meaning of section 995-1 of the Income Tax Assessment Act 1997. prorated amount means the amount worked out using the following formula: (a) step 1: divide the number of days the supplier had the property listed on the electronic distribution platform in the 12 month period ending on the last day of the reporting period by 365; and (b) step 2: multiply the result of step 1 by 2,000. relevant accommodation means accommodation booked for 90 consecutive days or less. reportable transaction means a transaction described in column 2 of table item 15 in section 396-55 in Schedule 1 to the Act. reporting period means the period set out in paragraph 396-55(a) in Schedule 1 to the Act. substantial property means a property where, for a reporting period, at least the following number of transactions were made through the electronic distribution platform for that property: (a) 2,000 transactions in the 12 month period ending on the last day of the reporting period, where the property was listed on the platform for that entire period; or (b) the prorated amount of transactions, where the property was first listed on the platform in the 12 month period ending on the last day of the reporting period. taxi travel has the same meaning as in the GST Act. (a) step 1: divide the number of days the supplier had the property listed on the electronic distribution platform in the 12 month period ending on the last day of the reporting period by 365; and (b) step 2: multiply the result of step 1 by 2,000. (a) 2,000 transactions in the 12 month period ending on the last day of the reporting period, where the property was listed on the platform for that entire period; or (b) the prorated amount of transactions, where the property was first listed on the platform in the 12 month period ending on the last day of the reporting period. | 5 Exemption for certain operators of electronic distribution platforms: The operator of an electronic distribution platform (the first platform) is not required to prepare and give a report about a reportable transaction involving a supply of relevant accommodation or taxi travel if: (a) the supply was made through the first platform and at least one other electronic distribution platform; (b) the operator of the first platform did not itself provide any consideration for the supply directly to the supplier; (c) the operator of another electronic distribution platform provided all or part of the consideration for the supply to the supplier and has a reporting obligation under table item 15 in section 396-55 in Schedule 1 to the Act in relation to the reportable transaction; and (d) the operator of the first platform has notified the Commissioner in writing that they would be applying this exemption on or before the later of (i) the day they would otherwise be required to give a report under paragraph 396-55(b) in Schedule 1 to the Act; or (ii) where the operator asks the Commissioner for an extension of time and the Commissioner agrees, a day notified by the Commissioner in writing. (a) the supply was made through the first platform and at least one other electronic distribution platform; (b) the operator of the first platform did not itself provide any consideration for the supply directly to the supplier; (c) the operator of another electronic distribution platform provided all or part of the consideration for the supply to the supplier and has a reporting obligation under table item 15 in section 396-55 in Schedule 1 to the Act in relation to the reportable transaction; and (d) the operator of the first platform has notified the Commissioner in writing that they would be applying this exemption on or before the later of (i) the day they would otherwise be required to give a report under paragraph 396-55(b) in Schedule 1 to the Act; or (ii) where the operator asks the Commissioner for an extension of time and the Commissioner agrees, a day notified by the Commissioner in writing. (i) the day they would otherwise be required to give a report under paragraph 396-55(b) in Schedule 1 to the Act; or (ii) where the operator asks the Commissioner for an extension of time and the Commissioner agrees, a day notified by the Commissioner in writing. | 6 Exemption for certain transactions: The operator of an electronic distribution platform is not required to prepare and give a report about a reportable transaction involving a supply of relevant accommodation or taxi travel if: (a) the supplier was: (i) a listed entity; or (ii) a wholly-owned subsidiary of a listed entity; (b) the transaction involved the provision of consideration relating to a substantial property; or (c) the following conditions are met: (i) the supplier has provided the operator with one or more addresses, and none of those addresses are within the indirect tax zone; (ii) for a reportable transaction involving a supply of taxi travel, the taxi travel did not occur within the indirect tax zone; (iii) the consideration provided to the supplier was not paid to an account held with a financial institution in the indirect tax zone; and (iv) there is no other information available to the operator that indicates that the supplier is a resident of Australia. (a) the supplier was: (i) a listed entity; or (ii) a wholly-owned subsidiary of a listed entity; (b) the transaction involved the provision of consideration relating to a substantial property; or (c) the following conditions are met: (i) the supplier has provided the operator with one or more addresses, and none of those addresses are within the indirect tax zone; (ii) for a reportable transaction involving a supply of taxi travel, the taxi travel did not occur within the indirect tax zone; (iii) the consideration provided to the supplier was not paid to an account held with a financial institution in the indirect tax zone; and (iv) there is no other information available to the operator that indicates that the supplier is a resident of Australia. (i) a listed entity; or (ii) a wholly-owned subsidiary of a listed entity; (i) the supplier has provided the operator with one or more addresses, and none of those addresses are within the indirect tax zone; (ii) for a reportable transaction involving a supply of taxi travel, the taxi travel did not occur within the indirect tax zone; (iii) the consideration provided to the supplier was not paid to an account held with a financial institution in the indirect tax zone; and (iv) there is no other information available to the operator that indicates that the supplier is a resident of Australia.", "Related_Explanatory_Statements": "LI 2023/36 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202336/00001", "Unmatched_Content": "I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2022/13", "Title": "Taxation Administration Deferral of Third Party Reports by Eligible Community Housing Providers for the 2020-21 Financial Year Determination 2022", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Third party reporting > Exemptions > 2022", "Date_of_Issue": "27 April 2022", "Signatory": "Ben Kelly Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice", "Registration_Number": "F2022L00650", "Registration_Date": "2 May 2022", "Body": "1. Name of instrument: This determination is the Taxation Administration Deferral of Third Party Reports by Eligible Community Housing Providers for the 2020-21 Financial Year Determination 2022. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This instrument applies to eligible community housing providers. | 4. Determination: Eligible community housing providers may defer providing information to the Commissioner of Taxation under item 9A of the table in section 396-55 of Schedule 1 to the Taxation Administration Act 1953, in relation to certificates issued during the 2020-21 financial year under section 980-15 of the Income Tax Assessment Act 1997 until 1 August 2022. | 5. Definitions: Eligible community housing providers are defined by subsection 980-10 of the ITAA 1997. All other terms take their meaning from the Taxation Administration Act 1953 (see subsection 3AA(2) of this Act). | 6. Repeals: Each instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule Exemption of Eligible Community Housing Providers from Providing Third Party Reports for the 2018/19 and 2019/20 Years Determination 2019 (F2019L01044) registered 9 August 2019. | 1. The whole of the instrument: Taxation Administration Deferral of Third Party Reports by Eligible Community Housing Providers for the 2020-21 Financial Year Determination 2022. | 2. The whole of the instrument: Repeal the instrument on 1 October 2022", "Related_Explanatory_Statements": "LI 2022/13 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202213/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPRE 2021/1", "Title": "Classes of Electronic Payment System Transactions Exempt From Being Reported in Third Party Reports Determination 2021 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Third party reporting > Exemptions > 2021", "Date_of_Issue": "11 March 2021", "Signatory": "Louise Clarke Deputy Commissioner of Taxation", "Registration_Number": "F2021L00278", "Registration_Date": "22 March 2021", "Body": "1. Name of instrument: This instrument is the Classes of Electronic Payment System Transactions Exempt From Being Reported in Third Party Reports Determination 2021 . | 2. Commencement: This instrument commences on 1 July 2020. | 3. Repeal of previous instruments: This instrument repeals and replaces F2017L00629 Classes of Electronic Payment System Transactions Exempt From Providing Third Party Reports Determination 2017 registered 2 June 2017 and F2017L00631 Classes of Electronic Payment System Transactions Exempt In Certain Years From Being Reported In Third Party Reports Determination 2017 . | 4. Application: This instrument applies to administrators of a payment system, within the meaning of the Payment Systems (Regulation) Act 1998 . | 5. Determination: (a) An administrator of a payment system, within the meaning of the Payment Systems (Regulation) Act 1998 , is not required to provide information to the Commissioner of Taxation under table item 9 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953 (TAA) in relation to a transaction where: i. the transaction was initiated by another entity; ii. the other entity is required to provide information to the Commissioner of Taxation in relation to the transaction under table item 9 in section 396-55 of Schedule 1 to the TAA; and iii. if the transaction is processed before 1 July 2020, the administrator is an authorised deposit-taking institution, for the purposes of the Banking Act 1959 . i. the transaction was initiated by another entity; ii. the other entity is required to provide information to the Commissioner of Taxation in relation to the transaction under table item 9 in section 396-55 of Schedule 1 to the TAA; and iii. if the transaction is processed before 1 July 2020, the administrator is an authorised deposit-taking institution, for the purposes of the Banking Act 1959 . (b) An administrator of a payment system, within the meaning of the Payment Systems (Regulation) Act 1998 , is not required to provide information to the Commissioner of Taxation under table item 9 in section 396-55 of Schedule 1 to the TAA in relation to a transaction which is a payment processed by High Value Clearing System Framework Participants under the High Value Clearing System governed by Australian Payments Clearing Association Limited. (c) An administrator of a payment system, within the meaning of the Payment Systems (Regulation) Act 1998 , is not required to provide information to the Commissioner of Taxation under table item 9 in section 396-55 of Schedule 1 to the TAA in relation to a transaction which is a payment: (i) made to a carriage service provider (within the meaning of the Telecommunications Act 1997) ; (ii) made to a utility for the provision of electricity, water, sewerage or gas; (iii) made to a government related entity (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999) ; (iv) made to a general insurer and received in the course of the insurer's insurance business (within the meaning of the Insurance Act 1973) ; (v) made to a life insurer and received in the course of the insurer's life insurance business (within the meaning of the Life Insurance Act 1995) ; (vi) made to a private health insurer and received in the course of the insurer's health insurance business (within the meaning of the Private Health Insurance (Prudential Supervision) Act 2015) ; (vii) made to a superannuation fund, approved deposit fund, or pooled superannuation trust (within the meanings of the Superannuation Industry (Supervision) Act 1993) or RSA provider (within the meaning of the Retirement Savings Accounts Act 1997) ; (viii) made by Direct Entry Direct Credit processed through the Bulk Electronic Clearing System governed by Australian Payments Network Limited; or (ix) processed by New Payments Platform Participants using the New Payments Platform governed by NPP Australia Limited. (i) made to a carriage service provider (within the meaning of the Telecommunications Act 1997) ; (ii) made to a utility for the provision of electricity, water, sewerage or gas; (iii) made to a government related entity (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999) ; (iv) made to a general insurer and received in the course of the insurer's insurance business (within the meaning of the Insurance Act 1973) ; (v) made to a life insurer and received in the course of the insurer's life insurance business (within the meaning of the Life Insurance Act 1995) ; (vi) made to a private health insurer and received in the course of the insurer's health insurance business (within the meaning of the Private Health Insurance (Prudential Supervision) Act 2015) ; (vii) made to a superannuation fund, approved deposit fund, or pooled superannuation trust (within the meanings of the Superannuation Industry (Supervision) Act 1993) or RSA provider (within the meaning of the Retirement Savings Accounts Act 1997) ; (viii) made by Direct Entry Direct Credit processed through the Bulk Electronic Clearing System governed by Australian Payments Network Limited; or (ix) processed by New Payments Platform Participants using the New Payments Platform governed by NPP Australia Limited. (d) An administrator of a payment system, within the meaning of the Payment Systems (Regulation) Act 1998 , is not required to provide information to the Commissioner of Taxation under table item 9 in section 396-55 of Schedule 1 to the TAA in relation to a transaction, processed after 30 June 2020, which is a payment: (i) processed by an administrator, where the payer, the payee and the administrator (which may be the payer, the payee or neither) are all members of the same consolidated group (within the meaning of section 703-5 of the Income Tax Assessment Act 1997) and the same GST group (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 ; or (ii) made as a loan repayment, chattel mortgage repayment, hire purchase payment or finance lease payment; (i) processed by an administrator, where the payer, the payee and the administrator (which may be the payer, the payee or neither) are all members of the same consolidated group (within the meaning of section 703-5 of the Income Tax Assessment Act 1997) and the same GST group (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 ; or (ii) made as a loan repayment, chattel mortgage repayment, hire purchase payment or finance lease payment; | 6. Additional Information: Entities may provide information to which paragraphs 5(c) or (d) apply where not reporting it would impose an increased administrative burden on the reporting entity.", "Related_Explanatory_Statements": "TPRE 2021/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This instrument repeals and replaces F2017L00629 Classes of Electronic Payment System Transactions Exempt From Providing Third Party Reports Determination 2017 registered 2 June 2017 and F2017L00631 Classes of Electronic Payment System Transactions Exempt In Certain Years From Being Reported In Third Party Reports Determination 2017 .", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPRE20211/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPRE 2019/1", "Title": "Exemption of Eligible Community Housing Providers from Providing Third Party Reports for the 2018/19 and 2019/20 Years Determination 2019", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Third party reporting > Exemptions > 2019", "Date_of_Issue": "19 July 2019", "Signatory": "Timothy Dyce Deputy Commissioner of Taxation", "Registration_Number": "F2019L01044", "Registration_Date": "9 August 2019", "Body": "1. Name of instrument: This determination is the Exemption of Eligible Community Housing Providers from Providing Third Party Reports for the 2018/19 and 2019/20 Years Determination 2019. | 2. Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This instrument applies to eligible community housing providers, as defined by subsection 995-1(1) of the Income Tax Assessment Act 1997 (ITAA 1997). | 4. Determination: Eligible community housing providers, as defined by subsection 995-1(1) of the ITAA 1997, are not required to provide information to the Commissioner of Taxation under table item 9A in section 396-55 of Schedule 1 to the Taxation Administration Act 1953, in relation to certificates issued under section 980-15 of the ITAA 1997 before 1 July 2020.", "Related_Explanatory_Statements": "TPRE 2019/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPRE20191/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "TPRE 2018/2", "Title": "Excluded Classes of Transactions and Entities for Third Party Reports on Shares and Units Determination 2018", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Third party reporting > Exemptions > 2018", "Date_of_Issue": "27 March 2018", "Signatory": "Michael Ingersoll Deputy Commissioner of Taxation", "Registration_Number": "F2018L00473", "Registration_Date": "9 April 2018", "Body": "1. Name of instrument: 1) This instrument is the Excluded Classes of Transactions and Entities for Third Party Reports on Shares and Units Determination 2018. Commencement 2) This instrument commences on 1 July 2017 Repeal of previous instrument 3) This instrument replaces Legislative instrument No. F2016L00660 Excluded Classes of Transactions and Entities For Third Party Reports on Shares and Units Determination 2016 registered 5 May 2016. The previous instrument is repealed on the commencement of this instrument. Application 4) This instrument applies to: a) companies whose shares are listed for quotation in the official list of an Australian financial market, b) trustees of a unit trust, and c) trustees of a trust (other than a unit trust) who hold shares in a company or units in a unit trust to which one or more beneficiaries of the trust are absolutely entitled, in relation to transactions in an income year for which the trustee does not give the Commissioner of Taxation an income tax return. a) companies whose shares are listed for quotation in the official list of an Australian financial market, b) trustees of a unit trust, and c) trustees of a trust (other than a unit trust) who hold shares in a company or units in a unit trust to which one or more beneficiaries of the trust are absolutely entitled, in relation to transactions in an income year for which the trustee does not give the Commissioner of Taxation an income tax return. Determination 5) An entity to which this instrument applies is not required to provide information to the Commissioner of Taxation under table items 6 or 8 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953 in relation to a transaction where: a) the transaction relates to a share in a company that is listed for quotation in the official list of an Australian financial market, and b) data in relation to transactions on that Australian financial market is not required to be delivered to the Australian Securities and Investments Commission under the market integrity rules. a) the transaction relates to a share in a company that is listed for quotation in the official list of an Australian financial market, and b) data in relation to transactions on that Australian financial market is not required to be delivered to the Australian Securities and Investments Commission under the market integrity rules. 6) A trustee of a unit trust is not required to provide information to the Commissioner of Taxation under table item 7 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953 in relation to a transaction where, at the time of the transaction: a) the unit trust has fewer than 10 beneficiaries, and b) the total market value of the assets held by the trustee in the unit trust is less than $5 million. a) the unit trust has fewer than 10 beneficiaries, and b) the total market value of the assets held by the trustee in the unit trust is less than $5 million. 7) A trustee of a trust (other than a unit trust) is not required to provide information to the Commissioner of Taxation under table item 8 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953 in relation to a transaction where, at the time of the transactio n: a) the trustee is not required to hold an Australian financial services licence, within the meaning of section 761A of the Corporations Act 2001, and b) the total market value of the assets held by the trustee in all trusts of which it is a trustee is less than $5 million. a) the trustee is not required to hold an Australian financial services licence, within the meaning of section 761A of the Corporations Act 2001, and b) the total market value of the assets held by the trustee in all trusts of which it is a trustee is less than $5 million. 8) A trustee of a trust (other than a unit trust) is not required to provide information to the Commissioner of Taxation under table item 8 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953 in relation to a transaction that relates to shares in a company that are not listed for quotation in the official list of an Australian financial market. 9) A trustee of a trust (other than a unit trust) is not required to provide information to the Commissioner of Taxation under table item 8 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953 in relation to a transaction where the trustee can reasonably expect that: a) some other entity will include information about the transaction in a report given to the Commissioner of Taxation under table item 5, 6, 7 or 8 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953, and b) that report will identify, as the owner of the shares or units, the entity that is absolutely entitled to them as a beneficiary of the trust. a) some other entity will include information about the transaction in a report given to the Commissioner of Taxation under table item 5, 6, 7 or 8 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953, and b) that report will identify, as the owner of the shares or units, the entity that is absolutely entitled to them as a beneficiary of the trust. 10) An entity to which this instrument applies is not required to provide information to the Commissioner of Taxation under table items 6, 7 or 8 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953 in relation to a transaction where any entity is required to provide information to the Commissioner in relation to the transaction pursuant to Division 392 of Schedule 1 to the Taxation Administration Act 1953 (which is about employee share schemes). Additional Information 11) This instrument does not prevent the reporting of information where not reporting it would impose an increased administrative burden on the reporting entity.", "Related_Explanatory_Statements": "TPRE 2018/2 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/TPRE20182/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2017/3", "Title": "Classes of Electronic Payment System Transactions Exempt From Being Reported In Third Party Reports Determination 2017", "Enabling_Act": "Taxation Administration Act 1953 paragraph 396-70(4) of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Third party reporting > Exemptions > 2017", "Date_of_Issue": "16 May 2017", "Signatory": "Deputy Commissioner of Taxation", "Registration_Number": "F2017L00629", "Registration_Date": "31 May 2017", "Body": "1. Name of instrument: This instrument is the Classes of Electronic Payment System Transactions Exempt From Being Reported In Third Party Reports Determination 2017. | 2. Commencement: This instrument commences on 1 July 2017. | 3. Repeal of previous instrument: This instrument replaces Legislative instrument No. F2016L00527 Classes of Electronic Payment System Transactions Exempt From Providing Third Party Reports Determination 2016 registered 15 April 2016. The previous instrument is repealed on the commencement of this instrument. | 4. Application: This instrument applies to administrators of a payment system, within the meaning of the Payment Systems (Regulation) Act 1998. | 5. Determination: (a) An authorised deposit-taking institution, for the purposes of the Banking Act 1959, is not required to provide information to the Commissioner of Taxation under table item 9 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953 (TAA) in relation to a transaction where: (i) the transaction was initiated by another entity; and (ii) the other entity is required to provide information to the Commissioner of Taxation in relation to the transaction under table item 9 in section 396-55 of Schedule 1 to the TAA. (i) the transaction was initiated by another entity; and (ii) the other entity is required to provide information to the Commissioner of Taxation in relation to the transaction under table item 9 in section 396-55 of Schedule 1 to the TAA. (b) An administrator of a payment system, within the meaning of the Payment Systems (Regulation) Act 1998, is not required to provide information to the Commissioner of Taxation under table item 9 in section 396-55 of Schedule 1 to the TAA in relation to a transaction which is a payment processed by High Value Clearing System Framework Participants under the High Value Clearing System governed by Australian Payments Clearing Association Limited. (c) An administrator of a payment system, within the meaning of the Payment Systems (Regulation) Act 1998, is not required to provide information to the Commissioner of Taxation under table item 9 in section 396-55 of Schedule 1 to the TAA in relation to a transaction which is a payment: (i) made to a carriage service provider (within the meaning of the Telecommunications Act 1997); (ii) made to a utility for the provision of electricity, water, sewerage or gas; (iii) made to a government related entity (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999); (iv) made to a general insurer and received in the course of the insurer's insurance business (within the meaning of the Insurance Act 1973); (v) made to a life insurer and received in the course of the insurer's life insurance business (within the meaning of the Life Insurance Act 1995); (vi) made to a private health insurer and received in the course of the insurer's health insurance business (within the meaning of the Private Health Insurance (Prudential Supervision) Act 2015); or (vii) made to a superannuation fund, approved deposit fund, or pooled superannuation trust (within the meanings of the Superannuation Industry (Supervision) Act 1993) or RSA provider (within the meaning of the Retirement Savings Accounts Act 1997). (i) made to a carriage service provider (within the meaning of the Telecommunications Act 1997); (ii) made to a utility for the provision of electricity, water, sewerage or gas; (iii) made to a government related entity (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999); (iv) made to a general insurer and received in the course of the insurer's insurance business (within the meaning of the Insurance Act 1973); (v) made to a life insurer and received in the course of the insurer's life insurance business (within the meaning of the Life Insurance Act 1995); (vi) made to a private health insurer and received in the course of the insurer's health insurance business (within the meaning of the Private Health Insurance (Prudential Supervision) Act 2015); or (vii) made to a superannuation fund, approved deposit fund, or pooled superannuation trust (within the meanings of the Superannuation Industry (Supervision) Act 1993) or RSA provider (within the meaning of the Retirement Savings Accounts Act 1997). | 6. Additional Information: Entities may provide information to which paragraph 5(c) applies where not reporting it would impose an increased administrative burden on the reporting entity.", "Related_Explanatory_Statements": "OPS 2017/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This instrument replaces Legislative instrument No. F2016L00527 Classes of Electronic Payment System Transactions Exempt From Providing Third Party Reports Determination 2016 registered 15 April 2016. The previous instrument is repealed on the commencement of this instrument.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20173/00001", "Unmatched_Content": "I, Greg Williams, Deputy Commissioner of Taxation, make this determination under subsection 396-70(4) of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "OPS 2017/4", "Title": "Classes of Electronic Payment System Transactions Exempt In Certain Years From Being Reported In Third Party Reports Determination 2017", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Third party reporting > Exemptions > 2017", "Date_of_Issue": "16 May 2017", "Signatory": "Greg Williams Deputy Commissioner of Taxation", "Registration_Number": "F2017L00631", "Registration_Date": "31 May 2017", "Body": "1. Name of instrument: This instrument is the Classes of Electronic Payment System Transactions Exempt In Certain Years From Being Reported In Third Party Reports Determination 2017. | 2. Commencement and Expiry: This instrument commences on 1 July 2017 and expires on 30 June 2020. 3. This instrument replaces Legislative instrument No. F2016L00530 Classes of Electronic Payment System Transactions Exempt In The 2017/18 Year From Providing Third Party Reports Determination 2016 registered on 15 April 2016 . The previous instrument is repealed on the commencement of this instrument. | 4. Application: This instrument applies to administrators of a payment system, within the meaning of the Payment Systems (Regulation) Act 1998. | 5. Determination: Administrators of a payment system, within the meaning of the Payment Systems (Regulation) Act 1998, are not required to provide information to the Commissioner of Taxation under table item 9 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953 in relation to the following transactions: (a) Payments processed by Bulk Electronic Clearing System Framework Participants under the Bulk Electronic Clearing System governed by Australian Payments Clearing Association Limited. (b) Direct Entry Direct Credit payments processed before 1 July 2020, through the Bulk Electronic Clearing System governed by Australian Payments Clearing Association Limited; (c) Payments processed before 1 July 2020 by New Payments Platform Participants using the New Payments Platform governed by NPP Australia Limited. (a) Payments processed by Bulk Electronic Clearing System Framework Participants under the Bulk Electronic Clearing System governed by Australian Payments Clearing Association Limited. (b) Direct Entry Direct Credit payments processed before 1 July 2020, through the Bulk Electronic Clearing System governed by Australian Payments Clearing Association Limited; (c) Payments processed before 1 July 2020 by New Payments Platform Participants using the New Payments Platform governed by NPP Australia Limited. | 6. Additional Information: Entities may provide information to which paragraph 5(a) applies where not reporting it would impose an increased administrative burden on the reporting entity.", "Related_Explanatory_Statements": "OPS 2017/4 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "This legislative instrument repeals F2016L00530 | This instrument replaces Legislative instrument No. F2016L00530 Classes of Electronic Payment System Transactions Exempt In The 2017/18 Year From Providing Third Party Reports Determination 2016 registered on 15 April 2016 . The previous instrument is repealed on the commencement of this instrument.", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20174/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "OPS 2016/1", "Title": "Classes of Government Related Entities Exempt from Providing Third Party Reports Determination 2016", "Enabling_Act": "Taxation Administration Act 1953 paragraph 396-70(4)(a) of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Third party reporting > Exemptions > 2016", "Date_of_Issue": "11 April 2016", "Signatory": "Deputy Commissioner of Taxation", "Registration_Number": "F2016L00510", "Registration_Date": "14 April 2016", "Body": "1. Name of instrument: This instrument is the Classes of Government Related Entities Exempt from Providing Third Party Reports Determination 2016. | 2. Commencement: This instrument commences on 1 July 2017. | 3. Application: This instrument applies to government related entities (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999) that are: a) Providers of education courses (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999); b) Providers of child care that are: i. registered carers (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999); ii. providers of approved child care services (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999); or iii. eligible for funding from the Commonwealth under guidelines made by the Child Care Minister (within the meaning of section 38-150 of the A New Tax System (Goods and Services Tax) Act 1999). c) Hospitals (within the meaning of subsection 121-5(5) of the Private Health Insurance Act 2007); d) Providers of medical services (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999); e) Cemeteries, cemetery boards or authorities; f) Ministerial Councils or related bodies, including those established by the Council of Australian Governments; g) Aboriginal Land Councils; h) National law bodies established under laws enacted by the States and Territories; i) Public museums, public libraries or public art galleries; j) Community associations, including parents and friends associations; k) Industry or professional associations, including registration and licencing boards and advisory councils; l) Water catchment authorities, catchment councils or natural resource management boards; m) Trustees of trusts, or managers of funds, established for the public benefit or in the public interest; n) Superannuation funds (within the meaning of the Superannuation Industry (Supervision) Act 1993); o) Defence force mess halls, canteens, brigades or clubs; p) Public zoological gardens, public botanical gardens, public parks, public reserves or public alpine resorts; q) Commissions of inquiry or Royal Commissions; r) Courts or tribunals; s) Commonwealth, State or Territory Houses of Parliament; t) Community-based volunteer emergency services including Country Fire Associations, volunteer fire brigades and State Emergency Services; u) Entities with the primary purpose of promoting the arts; v) Entertainment, recreation or sporting venues, including showgrounds, stadiums and racecourses, or entities with the primary purpose of managing such venues; w) Seaports or airports; x) Prisons, detention centres, remand centres, or corrections offices; or y) Embassies or consular offices. a) Providers of education courses (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999); b) Providers of child care that are: i. registered carers (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999); ii. providers of approved child care services (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999); or iii. eligible for funding from the Commonwealth under guidelines made by the Child Care Minister (within the meaning of section 38-150 of the A New Tax System (Goods and Services Tax) Act 1999). c) Hospitals (within the meaning of subsection 121-5(5) of the Private Health Insurance Act 2007); d) Providers of medical services (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999); e) Cemeteries, cemetery boards or authorities; f) Ministerial Councils or related bodies, including those established by the Council of Australian Governments; g) Aboriginal Land Councils; h) National law bodies established under laws enacted by the States and Territories; i) Public museums, public libraries or public art galleries; j) Community associations, including parents and friends associations; k) Industry or professional associations, including registration and licencing boards and advisory councils; l) Water catchment authorities, catchment councils or natural resource management boards; m) Trustees of trusts, or managers of funds, established for the public benefit or in the public interest; n) Superannuation funds (within the meaning of the Superannuation Industry (Supervision) Act 1993); o) Defence force mess halls, canteens, brigades or clubs; p) Public zoological gardens, public botanical gardens, public parks, public reserves or public alpine resorts; q) Commissions of inquiry or Royal Commissions; r) Courts or tribunals; s) Commonwealth, State or Territory Houses of Parliament; t) Community-based volunteer emergency services including Country Fire Associations, volunteer fire brigades and State Emergency Services; u) Entities with the primary purpose of promoting the arts; v) Entertainment, recreation or sporting venues, including showgrounds, stadiums and racecourses, or entities with the primary purpose of managing such venues; w) Seaports or airports; x) Prisons, detention centres, remand centres, or corrections offices; or y) Embassies or consular offices. i. registered carers (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999); ii. providers of approved child care services (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999); or iii. eligible for funding from the Commonwealth under guidelines made by the Child Care Minister (within the meaning of section 38-150 of the A New Tax System (Goods and Services Tax) Act 1999). | 4. Determination: Government related entities (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999) to which this instrument applies are not required to give reports to the Commissioner of Taxation under table items 1 or 2 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953.", "Related_Explanatory_Statements": "OPS 2016/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20161/00001", "Unmatched_Content": "I, Greg Williams, Deputy Commissioner of Taxation, make this determination under paragraph 396-70(4)(a) of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "OPS 2016/3", "Title": "Classes of Electronic Payment System Transactions Exempt From Providing Third Party Reports Determination 2016", "Enabling_Act": "Taxation Administration Act 1953 paragraph 396-70(4) of Schedule 1", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Third party reporting > Exemptions > 2016", "Date_of_Issue": "11 April 2016", "Signatory": "Deputy Commissioner of Taxation", "Registration_Number": "F2016L00527", "Registration_Date": "15 April 2016", "Body": "1. Name of instrument: This instrument is the Classes of Electronic Payment System Transactions Exempt From Providing Third Party Reports Determination 2016. | 2. Commencement: This instrument commences on 1 July 2017. | 3. Application: This instrument applies to administrators of a payment system, within the meaning of the Payment Systems (Regulation) Act 1998. | 4. Determination: Administrators of a payment system, within the meaning of the Payment Systems (Regulation) Act 1998 are not required to provide information to the Commissioner of Taxation under table item 9 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953 in relation to the following transactions: • Payments made to a carriage service provider (within the meaning of the Telecommunications Act 1997). • Payments made to a utility for the provision of electricity, water, sewerage or gas. • Payments made to a government related entity (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999). • Payments made to a general insurer which are received in the course of the insurer's insurance business (within the meaning of the Insurance Act 1973). • Payments made to a life insurer which are received in the course of the insurer's insurance business (within the meaning of the Life Insurance Act 1995). • Payments made to a private health insurer which are received in the course of the insurer's insurance business (within the meaning of the Private Health Insurance (Prudential Supervision) Act 2015). • Payments made to a superannuation fund, approved deposit fund, or pooled superannuation trust (within the meanings of the Superannuation Industry (Supervision) Act 1993) or retirement savings account provider (within the meaning of the Retirement Savings Accounts Act 1997). • Payments processed by High Value Clearing System Framework Participants under the High Value Clearing System governed by Australian Payments Clearing Association Limited. • Payments made to a carriage service provider (within the meaning of the Telecommunications Act 1997). • Payments made to a utility for the provision of electricity, water, sewerage or gas. • Payments made to a government related entity (within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999). • Payments made to a general insurer which are received in the course of the insurer's insurance business (within the meaning of the Insurance Act 1973). • Payments made to a life insurer which are received in the course of the insurer's insurance business (within the meaning of the Life Insurance Act 1995). • Payments made to a private health insurer which are received in the course of the insurer's insurance business (within the meaning of the Private Health Insurance (Prudential Supervision) Act 2015). • Payments made to a superannuation fund, approved deposit fund, or pooled superannuation trust (within the meanings of the Superannuation Industry (Supervision) Act 1993) or retirement savings account provider (within the meaning of the Retirement Savings Accounts Act 1997). • Payments processed by High Value Clearing System Framework Participants under the High Value Clearing System governed by Australian Payments Clearing Association Limited. | 5. Additional Information: This instrument does not prevent the reporting of information where not reporting it would impose an increased administrative burden on the reporting entity.", "Related_Explanatory_Statements": "OPS 2016/3 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20163/00001", "Unmatched_Content": "I, Greg Williams, Deputy Commissioner of Taxation, make this determination under subsection 396-70(4) of Schedule 1 to the Taxation Administration Act 1953."}
{"Instrument_Reference": "OPS 2016/7", "Title": "Classes of Electronic Payment System Transactions Exempt In The 2017/18 Year From Providing Third Party Reports Determination 2016", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Third party reporting > Exemptions > 2016", "Date_of_Issue": "11 April 2016", "Signatory": "Deputy Commissioner of Taxation", "Registration_Number": "F2016L00530", "Registration_Date": "15 April 2016", "Body": "1. Name of instrument: This instrument is the Classes of Electronic Payment System Transactions Exempt In The 2017/18 Year From Providing Third Party Reports Determination 2016. | 2. Commencement and Expiry: This instrument commences on 1 July 2017 and expires on 30 June 2018. | 3. Application: This instrument applies to administrators of a payment system, within the meaning of the Payment Systems (Regulation) Act 1998. | 4. Determination: Administrators of a payment system, within the meaning of the Payment Systems (Regulation) Act 1998, are not required to provide information to the Commissioner of Taxation under table item 9 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953 in relation to the following transactions: • Payments processed by Bulk Electronic Clearing System Framework Participants under the Bulk Electronic Clearing System governed by Australian Payments Clearing Association Limited. • Payments processed by New Payment Platform Participants using the New Payment Platform governed by NPP Australia Limited. • Payments processed by Bulk Electronic Clearing System Framework Participants under the Bulk Electronic Clearing System governed by Australian Payments Clearing Association Limited. • Payments processed by New Payment Platform Participants using the New Payment Platform governed by NPP Australia Limited. | 5. Additional Information: This instrument does not prevent the reporting of information where not reporting it would impose an increased administrative burden on the reporting entity.", "Related_Explanatory_Statements": "OPS 2016/7 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/OPS20167/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2023/38", "Title": "Customs By-Laws 2023", "Enabling_Act": "Customs Act 1901", "Document_Type": "Customs By-Laws 2023 – Compilation No. 6", "Topic_Category": "Current > Customs > By-laws > 2023", "Date_of_Issue": "28 March 2023", "Signatory": "Alison Neil Delegate of the Comptroller-General of Customs", "Registration_Number": "F2026C00194", "Registration_Date": "11 March 2026", "Body": "1 Name: This instrument is the Customs By-Laws 2023. | 3 Authority: This instrument is made under section 271 of the Customs Act 1901. | 5 Interpretation: Note: A number of expressions used in this instrument are defined in subsection 4(1) of the Act, including the following: (a) aircraft; (b) arrival; (c) coastal area; (d) container; (e) days; (f) documents; (g) duty; (h) excise-equivalent goods; (i) goods; (j) month; and (k) ship. (a) aircraft; (b) arrival; (c) coastal area; (d) container; (e) days; (f) documents; (g) duty; (h) excise-equivalent goods; (i) goods; (j) month; and (k) ship. (1) In this instrument: Act means the Customs Act 1901 . Collector has the same meaning as in subsection 8(1) of the Act. item means an item in Schedule 4 to the Customs Tariff Act 1995 . security, in relation to goods, means the security given in relation to the goods under section 42 of the Act to, and to the satisfaction of, a Collector by the importer of the goods. value, in relation to goods, means the customs value of the goods worked out or determined in accordance with Division 2 of Part VIII of the Act. (2) In this instrument: (a) a reference to a tariff heading or a tariff subheading is a reference to a heading or subheading, as the case may be, in Schedule 3 to the Customs Tariff Act 1995; and (b) a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule. (a) a reference to a tariff heading or a tariff subheading is a reference to a heading or subheading, as the case may be, in Schedule 3 to the Customs Tariff Act 1995; and (b) a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule. | 6 Application in relation to Customs Tariff proposals: (1) This instrument prescribes goods for the purposes of items: (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. (2) A reference in this instrument to a provision of the Customs Tariff Act 1995 (whether or not the provision is an item in Schedule 4 to that Act) includes a reference to that provision: (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. Note: A provision of the Customs Tariff Act 1995 which may be proposed to be altered by a Customs Tariff alteration could, for example, include a tariff heading or a tariff subheading. (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. Note: A provision of the Customs Tariff Act 1995 which may be proposed to be altered by a Customs Tariff alteration could, for example, include a tariff heading or a tariff subheading. Part 2—Goods of a scientific, educational or cultural kind | 7 Scientific goods imported covered by an international agreement or arrangement (item 1): By-law (1) This section may be cited as Customs By-law No. 2300021. Prescribed goods (2) For the purposes of item 1, goods to which that item applies are goods for which both of the following apply: (a) the goods are of a scientific nature; and (b) the goods are covered by an agreement or arrangement to cooperate in the field of science and technology between the Government of Australia and the government of another country or other countries. (a) the goods are of a scientific nature; and (b) the goods are covered by an agreement or arrangement to cooperate in the field of science and technology between the Government of Australia and the government of another country or other countries. Conditions (3) Item 1 applies to those goods covered by subsection (2) subject to the following conditions: (a) the Collector has approved in writing: (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or (b) the agreement or arrangement referred to in paragraph (2)(b) provides that the goods be allowed a free rate of customs duty upon importation into Australia. (a) the Collector has approved in writing: (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or (b) the agreement or arrangement referred to in paragraph (2)(b) provides that the goods be allowed a free rate of customs duty upon importation into Australia. (i) the kinds and quantities of the goods to be imported; and (ii) the uses to which the goods are to be put; or | 8 Goods to which Florence Agreement or Protocol applies (item 3): By-law (1) This section may be cited as Customs By-law No. 2300022. Prescribed goods (2) For the purposes of item 3, each of the following goods are goods to which that item applies: (a) microforms; (b) patterns, models and wall charts; (c) film. (a) microforms; (b) patterns, models and wall charts; (c) film. Conditions (3) Item 3 applies to those goods covered by paragraph (2)(b) subject to the condition that those goods are to be used exclusively for demonstrational purposes. Definitions (4) In this section: Florence Agreement means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Lake Success on 22 November 1950. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). microforms means an arrangement of images that are substantially reduced in size from the original form. Protocol means the Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials of 22 November 1950, done at Nairobi on 26 November 1976. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). 9 Calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter (item 4) By-law (1) This section may be cited as Customs By-law No. 2300086. Prescribed goods (2) For the purposes of item 4, each of the following goods are goods to which that item applies: (a) documents that are either: (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (b) overseas travel literature or printed matter; (c) any of the following technical materials: (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; (d) blank Admission Temporaire/Temporary Admission (ATA) carnets; (e) paper catalogues or paper price lists. (a) documents that are either: (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (b) overseas travel literature or printed matter; (c) any of the following technical materials: (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; (d) blank Admission Temporaire/Temporary Admission (ATA) carnets; (e) paper catalogues or paper price lists. (i) lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or (ii) timetables of transport services that operate abroad; (i) catalogues of fairs; (ii) documentation about museums, universities, spas or similar institutions; (iii) lists of hotels; (iv) telephone directories; (v) yearbooks; Conditions (3) Item 4 applies to those goods covered by paragraph (2)(a) subject to both of the following conditions: (a) the goods are to be for free distribution in Australia; (b) the goods do not contain more than 25% private commercial advertising. (a) the goods are to be for free distribution in Australia; (b) the goods do not contain more than 25% private commercial advertising. (4) Item 4 applies to those goods covered by paragraph (2)(b) subject to all of the following conditions: (a) the goods are designed for general publicity purposes for the chief purpose of encouraging the public to visit a foreign country; (b) the goods have no more than incidental references to Australia or Australian persons; (c) the goods are issued by overseas travel principals or their agents; (d) the goods are to be for free distribution in Australia; (e) the goods do not contain more than 25% private commercial advertising. (a) the goods are designed for general publicity purposes for the chief purpose of encouraging the public to visit a foreign country; (b) the goods have no more than incidental references to Australia or Australian persons; (c) the goods are issued by overseas travel principals or their agents; (d) the goods are to be for free distribution in Australia; (e) the goods do not contain more than 25% private commercial advertising. (5) Item 4 applies to those goods covered by paragraph (2)(c) subject to both of the following conditions: (a) the goods are sent to accredited representatives or correspondents appointed by national official tourist agencies; (b) the goods are not for distribution. (a) the goods are sent to accredited representatives or correspondents appointed by national official tourist agencies; (b) the goods are not for distribution. (6) Item 4 applies to those goods covered by paragraph (2)(d) subject to the condition that those goods have been prepared in accordance with the Convention on Temporary Admission, including Annex A – Annex concerning Temporary Admission Papers (ATA Carnets and CPD Carnets), done at Istanbul on 26 June 1990. Note: The Convention, including Annex A, is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Convention, including Annex A, is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (7) Item 4 applies to those goods covered by paragraph (2)(e) subject to all of the following conditions: (a) the goods relate exclusively to goods or services of a country other than Australia; (b) the goods are designed for international distribution; (c) the goods are not directed specifically at Australian consumption. (a) the goods relate exclusively to goods or services of a country other than Australia; (b) the goods are designed for international distribution; (c) the goods are not directed specifically at Australian consumption. Definitions (8) In this section: catalogues include: (a) individual leaflets, each advertising a single article, which have been permanently fastened together (including fastening by means of hinged binders or staples) to give them the appearance of a catalogue; and (b) publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. price lists include publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. (a) individual leaflets, each advertising a single article, which have been permanently fastened together (including fastening by means of hinged binders or staples) to give them the appearance of a catalogue; and (b) publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. 10 Calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter subject to specified international conventions (item 4) By-law (1) This section may be cited as Customs By-law No. 2300087. Prescribed goods (2) For the purposes of item 4, each of the following goods are goods to which that item applies: (a) the goods; (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (b) the goods: (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). (a) the goods; (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (b) the goods: (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events); (i) have been approved by the Collector; (ii) are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events). Conditions (3) Item 4 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the Collector has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; (b) the goods are imported for use at, or in relation to the event. (a) the Collector has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; (b) the goods are imported for use at, or in relation to the event. (i) the kind of goods; (ii) the quantity of the goods; (iii) the event for which the goods are imported; Definitions (4) In this section: Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events means the Annex of the same name, done at Istanbul on 26 June 1990, to the Convention of Temporary Admission, done at Istanbul on 26 June 1990. Note: The Annex is in Australian Treaty Series 1997 No. 22 ([1997] ATS 22) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events means the Convention of the same name, done at Brussels on 8 June 1961. Note: The Convention is in Australian Treaty Series 1963 No. 2 ([1963] ATS 2) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). | 11 Theatrical costumes or props (item 8): By-law (1) This section may be cited as Customs By-law No. 2300023. Prescribed goods (2) For the purposes of item 8, each of the following goods are goods to which that item applies: (a) theatrical costumes; (b) theatrical props made of metal. (a) theatrical costumes; (b) theatrical props made of metal. Conditions (3) Item 8 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods are for use in theatrical representations; (b) the goods are to be exported from Australia within six months of their importation or a further period specified in writing by a Collector; (c) evidence of the exportation of the goods is provided to the Collector. (a) the goods are for use in theatrical representations; (b) the goods are to be exported from Australia within six months of their importation or a further period specified in writing by a Collector; (c) evidence of the exportation of the goods is provided to the Collector. | 12 Traditional costumes (item 8): By-law (1) This section may be cited as Customs By-law No. 2300024. Prescribed goods (2) For the purposes of item 8, goods to which that item applies are traditional costumes that: (a) are authentic in design; and (b) are made from traditional materials in the country of the tradition's origin. (a) are authentic in design; and (b) are made from traditional materials in the country of the tradition's origin. Conditions (3) Item 8 applies to those goods covered by subsection (2) subject to the condition that those goods are to be imported by groups established for the purpose of performing in those traditional costumes. Part 3—Goods for international bodies or persons or goods relating to offshore areas 13 Goods for the official use of an international organisation or for the official or personal use of an official of such an international organisation (item 9) By-law (1) This section may be cited as Customs By-law No. 2300104. Prescribed goods (2) For the purposes of paragraph (a) of item 9, subject to subsection (3), goods owned by one of the following organisations at the time they are entered for home consumption are goods to which that item applies: (a) Australian-American Educational Foundation; (b) Commission for the Conservation of Southern Bluefin Tuna. (a) Australian-American Educational Foundation; (b) Commission for the Conservation of Southern Bluefin Tuna. (3) Subsection (2) does not apply to excise-equivalent goods. (4) For the purposes of paragraph (b) of item 9, subject to subsection (5), goods for which both of the following apply are goods to which that item applies: (a) the goods are furniture, personal or household effects; (b) the goods are owned by an official of the Commission for the Conservation of Southern Bluefin Tuna at the time they are entered for home consumption. (a) the goods are furniture, personal or household effects; (b) the goods are owned by an official of the Commission for the Conservation of Southern Bluefin Tuna at the time they are entered for home consumption. (5) Subsection (4) does not apply to goods: (a) that are excise-equivalent goods; or (b) that are motor vehicles. (a) that are excise-equivalent goods; or (b) that are motor vehicles. Conditions (6) Item 9 applies to those goods covered by subsection (2) subject to the condition that those goods are for the official use of that organisation. (7) Item 9 applies to those goods covered by subsection (4) subject to both of the following conditions: (a) the goods are for the official or personal use of the official; and (b) the goods were imported within: (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. (a) the goods are for the official or personal use of the official; and (b) the goods were imported within: (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. (i) the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or (ii) if the Collector has approved a longer period--such other period as the Collector has approved in writing. 14 Goods the subject of inter-governmental agreement or arrangement that are for the official use of foreign governments (item 10) By-law (1) This section may be cited as Customs By-law No. 2300025. Prescribed goods (2) For the purposes of item 10, goods to which that item applies are goods for which both of the following apply: (a) the goods are the subject of an agreement or arrangement between the Government of Australia and the government of another country; and (b) the agreement or arrangement provides that the goods be allowed a free rate of customs duty upon importation into Australia. (a) the goods are the subject of an agreement or arrangement between the Government of Australia and the government of another country; and (b) the agreement or arrangement provides that the goods be allowed a free rate of customs duty upon importation into Australia. Conditions (3) Item 10 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (b) the goods are for the official use of that government; (c) the goods are not to be used for the purposes of trade. (a) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (b) the goods are for the official use of that government; (c) the goods are not to be used for the purposes of trade. 15 Goods approved by the Minister that are goods for the official use of foreign governments (item 10) By-law (1) This section may be cited as Customs By-law No. 2300026. Prescribed goods (2) For the purposes of item 10, goods approved by the Minister before importation, are goods to which that item applies. Conditions (3) Item 10 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the Minister has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; (b) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (c) the goods are for the official use of that government; (d) the goods are not to be used for the purposes of trade. (a) the Minister has approved, in writing, each of the following: (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; (b) the goods are owned by the government of a country other than Australia at the time of entry for home consumption; (c) the goods are for the official use of that government; (d) the goods are not to be used for the purposes of trade. (i) the kind of goods; (ii) the quantity of the goods; (iii) the uses of the goods; 16 Goods for use by or for sale to persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country (item 11) By-law (1) This section may be cited as Customs By-law No. 2300027. Prescribed goods (2) For the purposes of item 11, each of the following goods are goods to which that item applies: (a) goods for sale by commissaries; and (b) goods for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country. (a) goods for sale by commissaries; and (b) goods for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country. Conditions (3) Item 11 applies to those goods covered by subsection (2) subject to the condition that those goods are not to be sold or otherwise disposed of by or on behalf of a person referred to in that subsection to a person not referred to in that subsection. | 23 Goods for the official use of a Trade Commissioner of any country (item 12): By-law (1) This section may be cited as Customs By-law No. 2300040. Prescribed goods (2) For the purposes of item 12, goods, other than the following goods, are goods to which that item applies: (a) alcoholic beverages; (b) tobacco products; (c) motor vehicles; (d) aircraft; (e) seacraft. (a) alcoholic beverages; (b) tobacco products; (c) motor vehicles; (d) aircraft; (e) seacraft. Conditions (3) Item 12 applies to those goods covered by paragraph (2)(a) subject to the condition that, at the time they are entered for home consumption, the goods are for the official use of a Trade Commissioner of any country. 24 Goods for use by traditional inhabitants under the Torres Strait Treaty in the performance of traditional activities in, or in the vicinity of, the Protected Zone (item 13) By-law (1) This section may be cited as Customs By-law No. 2300041. Prescribed goods (2) For the purposes of item 13, goods to which that item applies are goods for the use by traditional inhabitants of the area covered by the Torres Strait Treaty in the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone. Conditions (3) Item 13 applies to those goods covered by subsection (2) subject to the condition that the goods are imported by traditional inhabitants of the area covered by the Torres Strait Treaty. Definitions (4) In this section: area in the vicinity of the Protected Zone means the area bounded by the line commencing at the point of Latitude 10°30'S, Longitude 144°10'E, and running: (a) from there west along the parallel of Latitude 10°30'S to its intersection with the meridian of Longitude 141°20'E; and (b) from there north along that meridian to its intersection with the parallel of Latitude 10°28'S; and (c) from there east along that parallel to its intersection with the meridian of Longitude 144°10'E; and (d) from there south along that meridian to the point of commencement. Protected Zone means the zone established under Article 10 of the Torres Strait Treaty, being the area bounded by the line described in Annex 9 to that Treaty. traditional activities includes the following activities: (a) activities on land, including gardening, collection of food and hunting; (b) activities on water, including traditional fishing; (c) religious and secular ceremonies or gatherings for social purposes, for example, marriage celebrations and settlements of disputes; (d) barter and market trade. traditional inhabitant means an Australian citizen who is a Torres Strait Islander that: (a) lives in the Protected Zone or the adjacent coastal area of Australia; and (b) maintains traditional customary associations with areas or features in, or in the vicinity of, the Protected Zone, in relation to their subsistence or livelihood or social, cultural or religious activities. Torres Strait Treaty means the Treaty between Australia and the Independent State of Papua New Guinea concerning Sovereignty and Maritime Boundaries in the area between the two Countries, including the area known as Torres Strait, and Related Matters, done at Sydney on 18 December 1978. Note: The Treaty is in Australian Treaty Series 1985 No. 4 ([1985] ATS 4) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (a) from there west along the parallel of Latitude 10°30'S to its intersection with the meridian of Longitude 141°20'E; and (b) from there north along that meridian to its intersection with the parallel of Latitude 10°28'S; and (c) from there east along that parallel to its intersection with the meridian of Longitude 144°10'E; and (d) from there south along that meridian to the point of commencement. (a) activities on land, including gardening, collection of food and hunting; (b) activities on water, including traditional fishing; (c) religious and secular ceremonies or gatherings for social purposes, for example, marriage celebrations and settlements of disputes; (d) barter and market trade. (a) lives in the Protected Zone or the adjacent coastal area of Australia; and (b) maintains traditional customary associations with areas or features in, or in the vicinity of, the Protected Zone, in relation to their subsistence or livelihood or social, cultural or religious activities. Part 4—Goods that are personal effects 25 Goods imported by members of the forces of Canada or the United Kingdom (paragraph (d) of item 15) By-law (1) This section may be cited as Customs By-law No. 2300091. Prescribed goods (2) For the purposes of item 15, motor vehicles are goods to which that item applies. Conditions (3) Item 15 applies to those goods covered by subsection (2) subject to the following conditions: (a) the motor vehicle was imported by a member of the forces (the relevant forces) of: (i) Canada; or (ii) the United Kingdom; and (b) either of subsection (4) or (5) apply in relation to the motor vehicle. (a) the motor vehicle was imported by a member of the forces (the relevant forces) of: (i) Canada; or (ii) the United Kingdom; and (b) either of subsection (4) or (5) apply in relation to the motor vehicle. (i) Canada; or (ii) the United Kingdom; and (4) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle was owned and used outside Australia by the member of the relevant forces during the period of six months ending on the day the member first departed for Australia; and (b) the motor vehicle remains in the use, ownership and possession of: (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; during the period of two years beginning on the day after the motor vehicle was imported. (a) the motor vehicle was owned and used outside Australia by the member of the relevant forces during the period of six months ending on the day the member first departed for Australia; and (b) the motor vehicle remains in the use, ownership and possession of: (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; during the period of two years beginning on the day after the motor vehicle was imported. (i) the member of the relevant forces; or (ii) with the permission of a Collector, another member of the relevant forces; (5) This subsection applies in relation to a motor vehicle if: (a) the motor vehicle is for the personal use of: (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (b) the motor vehicle is exported within: (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (a) the motor vehicle is for the personal use of: (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (b) the motor vehicle is exported within: (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. (i) the member of the relevant forces; or (ii) with the written permission of the Collector, another member of the relevant forces; and (i) three years after the day the motor vehicle is imported; or (ii) if the Collector has approved a longer period--such longer period as the Collector has approved in writing. Definitions (6) In this section: member of the Forces of Canada means a person belonging to the land, sea or air armed services of that country temporarily serving in Australia under arrangements agreed on by the Government of Australia and the Government of Canada. member of the Forces of the United Kingdom means a person belonging to the land, sea or air armed services of those countries temporarily serving in Australia under arrangements agreed on by the Government of Australia and the Government of the United Kingdom. Part 5—Goods that are returned to Australia 26 Repair, renovation, alteration and other similar processes covered by the Australia-Chile Free Trade Agreement (item 16) By-law (1) This section may be cited as Customs By-law No. 2300042. Prescribed goods (2) For the purposes of item 16, goods covered by Article 3.7 of Chapter 3 of the Australia-Chile Free Trade Agreement, done at Canberra on 30 July 2008, are goods to which that item applies. Note: The Agreement is in Australian Treaty Series 2009 No. 6 ([2009] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Agreement is in Australian Treaty Series 2009 No. 6 ([2009] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). 27 Repair, renovation, alteration and other similar processes covered by the Australia-United States Free Trade Agreement (item 16) By-law (1) This section may be cited as Customs By-law No. 2300043. Prescribed goods (2) For the purposes of item 16, goods covered by Article 2.6 of Chapter 2 of the Australia-US Free Trade Agreement, done at Washington DC on 18 May 2004, are goods to which that item applies. Note: The Agreement is in Australian Treaty Series 2005 No. 1 ([2005] ATS 1) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Note: The Agreement is in Australian Treaty Series 2005 No. 1 ([2005] ATS 1) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). | 27A Goods returned in an unaltered condition (item 17): By-law (1) This section may be cited as Customs By-law No. 2300145. Prescribed goods (2) For the purposes of item 17, each of the following goods (other than those set out in subsection (3)) are goods to which that item applies: (a) goods that were produced in Australia; (b) goods for which duties of the Commonwealth were paid when first imported into Australia. (a) goods that were produced in Australia; (b) goods for which duties of the Commonwealth were paid when first imported into Australia. (3) For the purposes of subsection (2), the application of item 17 does not include goods in respect of which: (a) that, at a time before they were exported, were excisable goods in respect of which excise duty has not been paid; (b) any duties of the Commonwealth were payable at, or prior to, the date of exportation but which have not been paid; (c) a drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth. (a) that, at a time before they were exported, were excisable goods in respect of which excise duty has not been paid; (b) any duties of the Commonwealth were payable at, or prior to, the date of exportation but which have not been paid; (c) a drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth. Conditions (4) Item 17 applies to those goods covered by subsection (2) subject to the condition that the goods were exported from Australia and are returned in an unaltered condition, and were not subject to treatment, repair, renovation, alteration, or any other processes. Interpretative provisions (5) In this section: excise duty means a duty payable under the Excise Tariff Act 1921 . excisable goods has the same meaning as in the Excise Act 1901 . (6) For the purposes of this section, 'repair' does not include repairs undertaken for the preservation or maintenance of the goods. 28 Goods temporarily exported from Australia to the Australian Antarctic Territory or Heard Island and McDonald Islands (item 17) By-law (1) This section may be cited as Customs By-law No. 2300044. Prescribed goods (2) For the purposes of item 17, goods that were exported from Australia, on a temporary basis, to the Australian Antarctic Territory, or the Territory of Heard Island and McDonald Islands, are goods to which that item applies. Conditions (3) Item 17 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are returned and have not been subject to any treatment, repair, renovation, alteration or any other process since their export; (b) item 17A of Schedule 4 to the Customs Tariff Act 1995 does not apply to the goods. (a) the goods are returned and have not been subject to any treatment, repair, renovation, alteration or any other process since their export; (b) item 17A of Schedule 4 to the Customs Tariff Act 1995 does not apply to the goods. 29 Goods exported from Australia for repair or renovation and returned after repair or renovation or part of a batch repair process to replace goods exported from Australia for repair or renovation (item 20) By-law (1) This section may be cited as Customs By-law No. 2300045. Prescribed goods (2) For the purposes of item 20, each of the following are goods to which that item applies: (a) goods that have been exported from Australia for repair or renovation and returned after repair or renovation; (b) goods that are part of a batch repair process to replace goods exported from Australia for repair or renovation. (a) goods that have been exported from Australia for repair or renovation and returned after repair or renovation; (b) goods that are part of a batch repair process to replace goods exported from Australia for repair or renovation. Conditions (3) Item 20 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the returned goods have not been subject to any process other than that required to effect the repair or renovation; (b) the returned goods are not new or upgraded versions of the exported goods; (c) the exported goods have not reached the end of their effective operational life; (d) item 16, 18 or 19 of Schedule 4 to the Customs Tariff Act 1995 do not apply to the returned goods; (e) the duty on the returned goods is worked out by reference to a percentage of the value of the goods under a Schedule to the Customs Tariff Act 1995 referred to in paragraph (d) of the description of goods in item 20 of Schedule 4 to that Act. (a) the returned goods have not been subject to any process other than that required to effect the repair or renovation; (b) the returned goods are not new or upgraded versions of the exported goods; (c) the exported goods have not reached the end of their effective operational life; (d) item 16, 18 or 19 of Schedule 4 to the Customs Tariff Act 1995 do not apply to the returned goods; (e) the duty on the returned goods is worked out by reference to a percentage of the value of the goods under a Schedule to the Customs Tariff Act 1995 referred to in paragraph (d) of the description of goods in item 20 of Schedule 4 to that Act. Interpretative provisions (4) In this section: batch repair process means a system of repairing or renovating goods whereby defective goods are exchanged for identical goods which have already undergone repair or renovation. (5) Without limiting paragraph (3)(c), goods that have reached the end of their effective operational life includes if the goods are worn out or are not otherwise capable of being repaired or renovated. Part 6—Goods that are to be exported to Australia | 30 Repaired Australian goods for re-exportation (item 21): By-law (1) This section may be cited as Customs By-law No. 2300046. Prescribed goods (2) For the purposes of item 21, goods made in Australia that have been returned to Australia for repair or alteration are goods to which that item applies. Conditions (3) Item 21 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are imported for repair or alteration; (b) the goods are to be exported from Australia after their repair or alteration. (a) the goods are imported for repair or alteration; (b) the goods are to be exported from Australia after their repair or alteration. | 31 Goods imported on or in reusable containers (item 22): By-law (1) This section may be cited as Customs By-law No. 2300092. Prescribed goods (2) For the purposes of item 22, each of the following goods are goods to which that item applies: (a) reusable containers (other than those covered by subsection (3)); and (b) goods imported on or in reusable containers. (a) reusable containers (other than those covered by subsection (3)); and (b) goods imported on or in reusable containers. (3) For subsection (2)(a), item 22 does not apply to containers that are required to be classified with the goods with which they are imported, by application of rule 5(b) of the General Rules for the Interpretation of the Harmonized System, as contained in Schedule 2 to the Customs Tariff Act 1995. Conditions (4) Item 22 applies to those goods covered by subsection (2)(a) subject to all of the following conditions: (a) the reusable containers will be exported within 12 months after they are entered for home consumption; (b) the reusable containers are only used for any of the following purposes, in relation to the goods with which they were imported: (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; (c) the goods are under security. (a) the reusable containers will be exported within 12 months after they are entered for home consumption; (b) the reusable containers are only used for any of the following purposes, in relation to the goods with which they were imported: (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; (c) the goods are under security. (i) transport; (ii) storage; (iii) display; (iv) exhibition; (v) dispensing; 32 Compressed or liquefied gases imported or in refillable containers of iron, steel or similar containers of base metals (item 22) By-law (1) This section may be cited as Customs By-law No. 2300047. Prescribed goods (2) For the purposes of item 22, each of the following goods are goods to which that item applies: (a) compressed or liquefied gas; (b) a container designed to be refilled, or a kind classified under heading 7311 of Schedule 3, and similar containers of base metal. (a) compressed or liquefied gas; (b) a container designed to be refilled, or a kind classified under heading 7311 of Schedule 3, and similar containers of base metal. Definitions (3) In this section: base metal has the same meaning as in Schedule 3 to the Customs Tariff Act 1995. Note: The expression base metal is defined in Note 3 to Section XV of Schedule 3 to the Customs Tariff Act 1995. refillable container means a container that: (a) is designed to be refilled; and (b) is either: (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. (a) is designed to be refilled; and (b) is either: (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. (i) classified under tariff heading 7311; or (ii) is a similar container made of base metal. Part 7—Goods that are donations or bequests 33 Goods donated or bequeathed for disaster relief purposes by persons or companies outside Australia (item 23) By-law (1) This section may be cited as Customs By-law No. 2300048. Prescribed goods (2) For the purposes of item 23, goods to which that item applies are donated or bequeathed goods for which all of the following applies: (a) by a person, company or organisation resident or established outside Australia; and (b) to an organisation established in Australia that is: (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and (c) for purposes in connection with disaster relief. (a) by a person, company or organisation resident or established outside Australia; and (b) to an organisation established in Australia that is: (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and (c) for purposes in connection with disaster relief. (i) a registered charity within the meaning of the Customs Tariff Act 1995; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; and Conditions (3) Item 23 applies to those goods covered by subsection (2) subject to the condition that those goods must not be: (a) sold; (b) traded; (c) exchanged; (d) hired out; or (e) used for any other commercial activities in Australia. (a) sold; (b) traded; (c) exchanged; (d) hired out; or (e) used for any other commercial activities in Australia. Definitions (4) In this section: disaster means an event or circumstance that has been declared to be a disaster by, or with the approval of, a Minister of the Commonwealth or of a State or Territory under a law of the Commonwealth or of a State or Territory. | 34 Goods donated or bequeathed to the public or a public institution (item 23): By-law (1) This section may be cited as Customs By-law No. 2300049. Prescribed goods (2) For the purposes of item 23, goods that have been donated or bequeathed to the public, or a public institution, are goods to which that item applies. Conditions (3) Item 23 applies to those goods covered by subsection (2) subject to all of the following conditions: (a) the goods do not serve similar functions to goods that are produced in Australia; (b) the goods do not serve similar functions to goods that are capable of being produced in Australia by any person in the normal course of business; (c) the goods are not substitutable for other goods that are produced in Australia by any person in the ordinary course of business. (a) the goods do not serve similar functions to goods that are produced in Australia; (b) the goods do not serve similar functions to goods that are capable of being produced in Australia by any person in the normal course of business; (c) the goods are not substitutable for other goods that are produced in Australia by any person in the ordinary course of business. Part 8—Goods that are trophies, decorations, medallions, certificates or prizes | 35 Trophies, decorations, medallions, certificates or prizes (item 25): By-law (1) This section may be cited as Customs By-law No. 2300050. Prescribed goods (2) For the purposes of paragraph (a) of item 25, each of the following are goods to which that paragraph of the item applies: (a) the goods are trophies won outside of Australia in competition; and (b) the trophies are appliances or articles of a kind used in an office or the household. (a) the goods are trophies won outside of Australia in competition; and (b) the trophies are appliances or articles of a kind used in an office or the household. (3) For the purposes of paragraph (b) of item 25, goods that are decorations, medallions or certificates awarded outside of Australia are goods to which that paragraph of the item applies. (4) For the purposes of paragraph (c) of item 25, each of the following are goods to which that paragraph of the item applies: (a) the goods are trophies or prizes sent by donors resident outside Australia; and (b) the goods were sent either: (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (c) the goods are of a kind which are suitable for display on: (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. (a) the goods are trophies or prizes sent by donors resident outside Australia; and (b) the goods were sent either: (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (c) the goods are of a kind which are suitable for display on: (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. (i) for presentation in Australia; or (ii) for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and (i) walls of dwellings or offices; or (ii) stands or similar mounts; or (iii) the person. Conditions (5) Item 25 applies to those goods covered by subsections (2), (3) and (4) subject to the condition that those goods are not of an advertising nature. Part 9—Goods of low value | 36 Goods of low value (item 26): By-law (1) This section may be cited as Customs By-law No. 2300079. Prescribed goods and value (2) For the purposes of item 26, goods (other than the goods referred to in subsection (3)) the value of which is less than $1000.01 are goods to which that item applies. (3) Section (2) does not include any of the following goods: (a) tobacco, tobacco products or alcoholic beverages; (a) goods imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia; (b) goods forming part of a bulk order. (a) tobacco, tobacco products or alcoholic beverages; (a) goods imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia; (b) goods forming part of a bulk order. | 37 Samples (item 27): By-law (1) This section may be cited as Customs By-law No. 2300093. Prescribed goods (2) For the purposes of item 27, goods that are samples of any of the following kinds are goods to which that item applies: (a) goods that: (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (b) accessories or ornaments for clothing that: (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (c) non-consumable goods, without mutilation, where one sample of any one line is imported of a value of no more than $2 each (or each set); (d) consumable goods that are destroyed on eating or drinking, testing or analysis or similar and that have a value: (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (e) goods that: (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (f) goods of: (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (a) goods that: (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (b) accessories or ornaments for clothing that: (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (c) non-consumable goods, without mutilation, where one sample of any one line is imported of a value of no more than $2 each (or each set); (d) consumable goods that are destroyed on eating or drinking, testing or analysis or similar and that have a value: (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (e) goods that: (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (f) goods of: (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (i) are of such dimensions that they are useless except for purposes of demonstration; or (ii) are rendered useless by a form of mutilation for the goods covered by subsection (3); (i) are limited to one of each size; and (ii) are either affixed to cards or are put up as samples in the manner usual in commercial trade; (i) if each sample is a different product—of no more than $2 for each sample; or (ii) for any one consignment of the same product not exceeding $2; (i) are of a kind and in quantities approved in writing by the Collector; and (ii) are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and (iii) are not excise-equivalent goods; (i) solely of overseas origin; (ii) incorporating or consisting of printed matter; and (iii) put up as or in sample books designed for soliciting orders for the importation of the goods represented. (3) For the purposes of subparagraph (2)(a)(ii), the forms of mutilation for goods are set out in the following table. Acceptable forms of mutilation for the goods listed Item Prescribed goods Forms of mutilation covered for those goods 1 China or glass A sliver in a prominent place is chipped on each article. 2 Footwear The sole is completely perforated to the extent that the footwear is no longer suitable for wear, but still suitable for demonstration purposes. 3 Paper products Either or both of the following: (a) The paper is indelibly marked with the wording \"Specimen;\" (b) other suitable words are included on the paper in a prominent place on each article so as to render them unserviceable. 4 Clothing Any of the following: (a) the article is mutilated by 0.5 cm perforations each 30 cm in either a horizontal or vertical direction, or by cutting in a more severe manner; (b) the clothing is indelibly marked with the word \"Sample\" or other suitable words in a prominent place on each article so as to make them unserviceable. 5 Any goods The goods have been mutilated in a form that renders the goods useless except for use as a sample. (a) The paper is indelibly marked with the wording \"Specimen;\" (b) other suitable words are included on the paper in a prominent place on each article so as to render them unserviceable. (a) the article is mutilated by 0.5 cm perforations each 30 cm in either a horizontal or vertical direction, or by cutting in a more severe manner; (b) the clothing is indelibly marked with the word \"Sample\" or other suitable words in a prominent place on each article so as to make them unserviceable. (4) In this section: Istanbul Convention means the Agreement on the Convention of Temporary Admission, done at Istanbul on 26 June 1990. Note: The Convention is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Part 10—Goods for persons with disabilities | 38 Assistive equipment for persons with disabilities (item 28): By-law (1) This section may be cited as Customs By-law No. 2300094. Prescribed goods (2) For the purposes of item 28, each of the following are goods to which that item applies: (a) goods that are pedestrian safety equipment and are either: (i) braille tiles; or (ii) braille road rivets; (b) goods that are reading machines and are capable of converting printed matter into either: (i) tactile images; or (ii) speech; (c) goods that are reading systems and that are capable of scanning printed matter and reproducing the enlarged text on a screen; (d) goods that are sound reproducers and sound recorders. (a) goods that are pedestrian safety equipment and are either: (i) braille tiles; or (ii) braille road rivets; (b) goods that are reading machines and are capable of converting printed matter into either: (i) tactile images; or (ii) speech; (c) goods that are reading systems and that are capable of scanning printed matter and reproducing the enlarged text on a screen; (d) goods that are sound reproducers and sound recorders. (i) braille tiles; or (ii) braille road rivets; (i) tactile images; or (ii) speech; Conditions (3) Item 28 applies to those goods covered by paragraph (2)(a) subject to the condition that the goods are designed for the blind. (4) Item 28 applies to those goods covered by paragraph (2)(d) subject to each of the following conditions: (a) have a power output (rms) of less than 2.5 W; (b) use a magnetic tape as the recorded or recording medium; (c) are monophonic; (d) are DC or AC/DC operated; (e) are designed for carrying in the hand or on the person; (f) have colour coded, raised symbol control keys; (g) have dual playing speeds. (a) have a power output (rms) of less than 2.5 W; (b) use a magnetic tape as the recorded or recording medium; (c) are monophonic; (d) are DC or AC/DC operated; (e) are designed for carrying in the hand or on the person; (f) have colour coded, raised symbol control keys; (g) have dual playing speeds. Definitions (5) In this section: AC/DC means alternating current/direct current. DC means direct current. RMS means Root Mean Square. | 39 Goods to which Annex E of the Florence Agreement and or Protocol applies (item 29): By-law (1) This section may be cited as Customs By-law No. 2300095. Prescribed goods (2) For the purposes of item 29, goods that are specially designed for the employment or the educational, scientific, social or cultural advancement of persons with disabilities are goods to which that item applies. Conditions (3) Item 29 applies to those goods covered by subsection (2) subject to the condition that those goods are imported directly by an organisation concerned with the welfare, education of, or provision of assistance to persons with disabilities. Definitions (4) In this section: Organisation means: (a) an entity listed in column 1 of subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012; or (b) an organisation approved in writing by the Minister for Industry and Science, in consultation with the Minister for Health, and is not an organisation which is carried on for the purposes of profit or gain. Florence Agreement means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Lake Success on 22 November 1950. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). Protocol means the Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials of 22 November 1950, done at Nairobi on 26 November 1976. Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ( http://www.austlii.edu.au ). (a) an entity listed in column 1 of subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012; or (b) an organisation approved in writing by the Minister for Industry and Science, in consultation with the Minister for Health, and is not an organisation which is carried on for the purposes of profit or gain. (5) For the purposes of this section, goods are taken to be specially designed for persons with disabilities if either: (a) adapting the goods for the disability causes those goods not to be used or unable to be used by persons without disabilities; or (b) the cost to convert the goods for use by persons without disabilities would be prohibitive. (a) adapting the goods for the disability causes those goods not to be used or unable to be used by persons without disabilities; or (b) the cost to convert the goods for use by persons without disabilities would be prohibitive. Part 11—Goods that are textiles, clothing or footwear | 40 Fusible interlining fabrics (item 32): By-law (1) This section may be cited as Customs By-law No. 2300051. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fusible interlining fabrics; and (c) no more than 50%, by weight, of the manmade -fibrecontent- of the fabrics is: (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fusible interlining fabrics; and (c) no more than 50%, by weight, of the manmade -fibrecontent- of the fabrics is: (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. (i) polypropylene; or (ii) polyethylene; or (iii) polypropylene and polyethylene. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used as shoulder or chest padding in the manufacture of coats or formal evening wear shirts. 41 Fabrics for use in the manufacture or repair of hot-air balloon envelopes, parachute canopies or sails (item 32) By-law (1) This section may be cited as Customs By-law No. 2300052. Prescribed goods (2) For the purposes of item 32, goods that are fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515, 5516 or 5903 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture or repair of -hot air balloon envelopes, parachute canopies or sails. | 42 Fabrics for cutting up for the manufacture of hemmed or hemstitched table linen (item 32): By-law (1) This section may be cited as Customs By-law No. 2300053. Prescribed goods (2) For the purposes of item 32, goods that are fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be cut up for the manufacture of either or both of the following: (a) hemmed table linen; (b) hemstitched table linen. (a) hemmed table linen; (b) hemstitched table linen. | 43 Fabrics for use in the manufacture of cummerbunds or neck ties etc. (item 32): By-law (1) This section may be cited as Customs By-law No. 2300096. Prescribed goods (2) For the purposes item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fabrics that are one or more of the following: (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and (c) the goods are less than 20%, by weight, of the fabric is wool. (a) the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and (b) the goods are fabrics that are one or more of the following: (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and (c) the goods are less than 20%, by weight, of the fabric is wool. (i) multi-coloured woven; (ii) printed; (iii) of widths no more than 76 centimetres; and Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used (other than as an interlining) in the manufacture of any of the following: (a) cummerbunds; (b) neck ties; (c) sets consisting of a neck tie and a decorative pocket handkerchief made from the same fabric. (a) cummerbunds; (b) neck ties; (c) sets consisting of a neck tie and a decorative pocket handkerchief made from the same fabric. Interpretative provisions (4) For the purposes of this section, the following fabrics are taken not to be printed if the fabrics are: (a) printed with dyes, pigments or colours that are not fast to light or laundering; (b) bearing designs of only a utility nature, not of an ornamental or decorative nature; (c) printed to such a small degree or at such infrequent intervals that, having regard to the remaining area of the fabric, the printing is nominal. (a) printed with dyes, pigments or colours that are not fast to light or laundering; (b) bearing designs of only a utility nature, not of an ornamental or decorative nature; (c) printed to such a small degree or at such infrequent intervals that, having regard to the remaining area of the fabric, the printing is nominal. | 44 Fabrics specially prepared or coated for use in the manufacture of emery cloth (item 32): By-law (1) This section may be cited as Customs By-law No. 2300097. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are classified under tariff heading 5903 or 5907; (b) the goods are fabrics specially prepared or coated for use in the manufacture of emery cloth. (a) the goods are classified under tariff heading 5903 or 5907; (b) the goods are fabrics specially prepared or coated for use in the manufacture of emery cloth. Definitions (3) In this section: emery cloth means fabric coated with one or more of the following abrasive substances, in powdered or granular form: (a) aluminium oxide; (b) garnet; (c) natural emery; (d) silicon carbide. (a) aluminium oxide; (b) garnet; (c) natural emery; (d) silicon carbide. | 45 Fabrics to be impregnated, coated, covered or laminated with permanent plastic (item 32): By-law (1) This section may be cited as Customs By-law No. 2300098. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are fabrics classified under tariff heading 5007, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre. (a) the goods are fabrics classified under tariff heading 5007, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the following conditions: (a) the person who enters the goods for home consumption is to treat the fabrics with plastics, being a permanent plastic addition of at least 30 grams per square metre of fabric; and (b) the treated fabrics are then to be: (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. (a) the person who enters the goods for home consumption is to treat the fabrics with plastics, being a permanent plastic addition of at least 30 grams per square metre of fabric; and (b) the treated fabrics are then to be: (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. (i) sold in that form by the person; or (ii) made up into finished products, other than curtains, by the person. Definitions (4) In this section: plastic has the same meaning as in Note 1 to Chapter 39 in Schedule 3 to the Customs Tariff Act 1995 . treat means impregnate, coat, cover or laminate. Measurement of weight per square metre (5) For the purposes of this section, fabric and permanent plastic additions are taken to have a particular weight per square metre if they have that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). 46 Fabrics weighing no more than 510 grams per square metre for use in the manufacture of surgical or adhesive plaster (item 32) By-law (1) This section may be cited as Customs By-law No. 2300099. Prescribed goods (2) For the purposes of item 32, other than the goods referred to in subsection (3), goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5210 or 5211 or under tariff subheading 5212.2; (b) the fabric weighs no more than 510 grams per square metre; (c) the value of the goods is no more than $2.67 per square metre of fabric. (a) the goods are fabrics classified under tariff heading 5210 or 5211 or under tariff subheading 5212.2; (b) the fabric weighs no more than 510 grams per square metre; (c) the value of the goods is no more than $2.67 per square metre of fabric. (3) Subsection (2) does not apply to goods if any of the following applies to the goods: (a) the fabric weighs at least 203 grams per square metre and is woven in: (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (b) the fabric weighs at least 305 grams per square metre and is woven: (i) in a fancy weave; or (ii) from fancy yarns; (c) the fabric is classified under tariff heading 5210 and the fabric weighs at least 120 grams per square metre. (a) the fabric weighs at least 203 grams per square metre and is woven in: (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (b) the fabric weighs at least 305 grams per square metre and is woven: (i) in a fancy weave; or (ii) from fancy yarns; (c) the fabric is classified under tariff heading 5210 and the fabric weighs at least 120 grams per square metre. (i) a Jacquard weave; or (ii) a dobby weave; or (iii) sateen; or (iv) any similar weave; (i) in a fancy weave; or (ii) from fancy yarns; Conditions (4) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are for use in the manufacture of surgical or adhesive plaster. Measurement of weight per square metre (5) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 47 Certain other fabrics for use in the manufacture of surgical or adhesive plaster (item 32): By-law (1) This section may be cited as Customs By-law No. 2300054. Prescribed goods (2) For the purposes of item 32, each of the following goods are goods to which that item applies: (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407 or 5408; and (b) elastomeric fabrics classified under tariff heading 5407 or 5408 weighing more than 510 grams per square metre. (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407 or 5408; and (b) elastomeric fabrics classified under tariff heading 5407 or 5408 weighing more than 510 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are for use in the manufacture of surgical or adhesive plaster. Measurement of weight per square metre (4) For the purposes of this section, fabric and permanent plastic additions are taken to have a particular weight per square metre if they have that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 48 Handkerchiefs imported in packs of at least 60 and not to be put up for retail sale (item 32): By-law (1) This section may be cited as Customs By-law No. 2300055. Prescribed goods (2) For the purposes of item 32, handkerchiefs classified under tariff heading 6213 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are imported in packs containing at least 60 handkerchiefs, of one design (if any) and/or colour; (b) the handkerchiefs are not to be put up for retail sale. (a) the goods are imported in packs containing at least 60 handkerchiefs, of one design (if any) and/or colour; (b) the handkerchiefs are not to be put up for retail sale. 49 Fabrics for use in the manufacture of brassieres, corsets, torsolettes, corselettes or panty girdles (item 32) By-law (1) This section may be cited as Customs By-law No. 2300056. Prescribed goods (2) For the purposes of item 32, each of the following goods are goods to which this item applies: (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; (b) elastomeric fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 weighing more than 510 grams per square metre. (a) fabrics (excluding elastomeric fabrics) classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; (b) elastomeric fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 weighing more than 510 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of any of the following: (a) brassieres; (b) corsets; (c) torsolettes; (d) corselettes; (e) panty girdles. (a) brassieres; (b) corsets; (c) torsolettes; (d) corselettes; (e) panty girdles. Measurement of weight per square metre (4) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 50 Fabrics for use in the manufacture of plush toys (item 32): By-law (1) This section may be cited as Customs By-law No. 2300057. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff subheading 6001.10.00; (b) the goods are synthetic fur fabrics; (c) the fabric weighs at least 700 grams per square metre. (a) the goods are classified under tariff subheading 6001.10.00; (b) the goods are synthetic fur fabrics; (c) the fabric weighs at least 700 grams per square metre. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of plush toys. Measurement of weight per square metre (4) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). 51 Fabrics for use as shoulder or chest padding in the manufacture of coats or formal evening wear shirts (item 32) By-law (1) This section may be cited as Customs By-law No. 2300058. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) the goods are classified under tariff heading 5210, 5211, 5212, 5903, 6002, 6003, 6004, 6005 or 6006; (b) the goods are fusible interlining fabrics. (a) the goods are classified under tariff heading 5210, 5211, 5212, 5903, 6002, 6003, 6004, 6005 or 6006; (b) the goods are fusible interlining fabrics. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that the goods must be used as shoulder padding or chest padding in the manufacture of either or both of the following: (a) coats; (b) formal evening wear shirts. (a) coats; (b) formal evening wear shirts. 52 Fabrics weighing less than 125 grams per square metre for use in certain manufacturing processes (item 32) By-law (1) This section may be cited as Customs By-law No. 2300100. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which both of the following apply: (a) are fabrics classified under tariff heading 5007, 5111, 5112, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre; (a) are fabrics classified under tariff heading 5007, 5111, 5112, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516; (b) the fabric weighs less than 125 grams per square metre; Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in any one of the following circumstances: (a) in a clothing factory in the manufacture of any of the following: (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (b) in the manufacture of headwear that, if imported, would be classified under tariff subheading 6505.00.90; (c) if the fabrics are in widths of less than 115 centimetres—for any purpose other than a manufacturing process. (a) in a clothing factory in the manufacture of any of the following: (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (b) in the manufacture of headwear that, if imported, would be classified under tariff subheading 6505.00.90; (c) if the fabrics are in widths of less than 115 centimetres—for any purpose other than a manufacturing process. (i) goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to the Customs Tariff Act 1995; (ii) bias binding; (iii) piping; (4) Subsection (3) does not apply to goods that are woven fabrics for use in the manufacture of linings or pocketings, whether or not incorporated in apparel. (5) Paragraph (3)(c) does not apply to goods if the fabric has a value less than $1.50 per square metre and contains filament yarn. Measurement of weight per square metre (6) For the purposes of this section, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made). | 53 Certain fabrics for use other than in the making up of bed linen (item 32): By-law (1) This section may be cited as Customs By-law No. 2300059. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.1; (b) less than 20%, by weight, of the fabric is man-made fibre; (c) less than 20%, by weight, of the fabric is wool. (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.1; (b) less than 20%, by weight, of the fabric is man-made fibre; (c) less than 20%, by weight, of the fabric is wool. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are not to be used in the manufacture of bed linen. Definitions (4) In this section: bed linen includes the following: (a) bed sheeting; (b) pillow cases; (c) bolster cases; (d) continental quilt covers; (e) bed ruffles. pillow case does not include a permanent sheath of a kind used solely or principally as a pillow only after being filled with feathers, kapok, plastic foam or similar stuffing materials. (a) bed sheeting; (b) pillow cases; (c) bolster cases; (d) continental quilt covers; (e) bed ruffles. | 54 Certain fabrics with a raised nap (item 32): By-law (1) This section may be cited as Customs By-law No. 2300060. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.2; (b) less than 20%, by weight, of the fabric is man-made fibre; and (c) less than 20%, by weight, of the fabric is wool; and (d) the fabric has a raised nap on one or both sides; and (e) when tested on an Instron Tensile Testing Machine or similar device, the fabric: (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). (a) the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.2; (b) less than 20%, by weight, of the fabric is man-made fibre; and (c) less than 20%, by weight, of the fabric is wool; and (d) the fabric has a raised nap on one or both sides; and (e) when tested on an Instron Tensile Testing Machine or similar device, the fabric: (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). (i) when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and (ii) when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i). | 55 Fabrics for use in the manufacture of rainwear, parkas or ski-jackets (item 32): By-law (1) This section may be cited as Customs By-law No. 2300061. Prescribed goods (2) For the purposes of item 32, polyamide fabrics that are coated, covered, impregnated or laminated with artificial plastic materials are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of any of the following: (a) rainwear; (b) parkas; (c) ski jackets. (a) rainwear; (b) parkas; (c) ski jackets. 56 Fabrics for use as fusing lining in the manufacture of collars or cuffs for shirts or blouses (item 32) By-law (1) This section may be cited as Customs By-law No. 2300062. Prescribed goods (2) For the purposes of item 32, fabrics classified under tariff heading 5903 are goods to which that item applies. Conditions (3) Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used as fusing lining in the manufacture of either or both of the following: (a) collars; (b) cuffs; for either or both of the following: (c) shirts; (d) blouses. (a) collars; (b) cuffs; for either or both of the following: (c) shirts; (d) blouses. | 57 Certain carpets and textile floor coverings (item 32): By-law (1) This section may be cited as Customs By-law No. 2300063. Prescribed goods (2) For the purposes of item 32, goods to which that item applies are goods for which all of the following apply: (a) the goods are classified under tariff heading 5703; (b) the goods are tufted carpets or other textile floor coverings; (c) the goods were made by non-powered tufting machines operated by being held in the hand. (a) the goods are classified under tariff heading 5703; (b) the goods are tufted carpets or other textile floor coverings; (c) the goods were made by non-powered tufting machines operated by being held in the hand. Part 12—Goods relating to transport 58 Parts of vessels, or materials for use in the construction, modification or repair of vessels exceeding 150 gross construction tons (item 35) By-law (1) This section may be cited as Customs By-law No. 2300065. Prescribed goods (2) For the purposes of item 35, goods to which that item applies are goods for which both of the following apply: (a) the goods are for use in the construction, modification or repair of vessels exceeding 150 gross construction tons; (b) the goods are either parts of the vessels or materials. (a) the goods are for use in the construction, modification or repair of vessels exceeding 150 gross construction tons; (b) the goods are either parts of the vessels or materials. Interpretative provisions (3) For the purposes of this section, the gross construction tonnage of a vessel shall be calculated using the formula: Z / 2.83 where: Z means a number equal to the number of cubic metres in the total volume, measured in relation to the moulded lines of the enclosed spaces in the vessel, including: (a) between-deck spaces; (b) water ballast spaces; (c) voids; (d) cofferdams; (e) machinery spaces; (f) erections; (g) superstructures; (h) houses; (i) casings; (j) funnel spaces; (k) mast spaces; and (l) in the case of an aircushion vehicle, the area enclosed by the inflatable skirt under normal inflation. Z / 2.83 (a) between-deck spaces; (b) water ballast spaces; (c) voids; (d) cofferdams; (e) machinery spaces; (f) erections; (g) superstructures; (h) houses; (i) casings; (j) funnel spaces; (k) mast spaces; and (l) in the case of an aircushion vehicle, the area enclosed by the inflatable skirt under normal inflation. | 59 Used or second-hand passenger motor vehicles (item 37): By-law (1) This section may be cited as Customs By-law No. 2300101. Prescribed goods (2) For the purposes of item 37, goods to which that item applies are goods for which both of the following apply: (a) the goods are passenger motor vehicles classified under tariff heading 8703; (b) the goods are either used or second-hand. (a) the goods are passenger motor vehicles classified under tariff heading 8703; (b) the goods are either used or second-hand. Conditions (3) Item 37 applies to those goods covered by subsection (2) subject to the condition that the Minister administering Part 5 of the Road Vehicle Standards Rules 2019 has given, in writing, an import approval (within the meaning of those Rules) for the purposes of section 76 of the Road Vehicle Standards Act 2018. Definitions (4) In this section: Passenger motor vehicles means motor cars and other motor vehicles (including station wagons) designed for the carriage of 2 or more persons (including the driver), other than: (a) ambulances; (b) hearses; (c) police vans; (d) amphibious vehicles; or (e) off-road vehicles. (a) ambulances; (b) hearses; (c) police vans; (d) amphibious vehicles; or (e) off-road vehicles. | 59A Goods for use in a space project (item 41): By-law (1) This section may be cited as Customs By-law No. 2300183. Prescribed goods (2) For the purposes of item 41, goods imported on or after 30 November 2021 are goods to which that item applies. Conditions (3) Item 41 applies to those goods covered by subsection (2) subject to the condition that the goods are: (a) of a kind and quantity; and (b) imported by an importer; and (c) imported in the period of time, beginning on the specified start date and ending on the specified end date; approved in writing by the Collector. (a) of a kind and quantity; and (b) imported by an importer; and (c) imported in the period of time, beginning on the specified start date and ending on the specified end date; approved in writing by the Collector. Part 13—Goods that are robots or prototypes 60 Robots, or parts or accessories that are suitable for use solely or principally with such robots (item 42) By-law (1) This section may be cited as Customs By-law No. 2300102. Prescribed goods (2) For the purposes of item 42, industrial robots, other than any of the following, are goods to which that item applies: (a) industrial robot systems; (b) industrial robot lines; or (c) industrial robot cells. (a) industrial robot systems; (b) industrial robot lines; or (c) industrial robot cells. Definitions (3) In this section: End-effector means device specifically designed for attachment to the mechanical interface to enable the robot to perform its task. Industrial robot includes: (a) automatically controlled, reprogrammable multipurpose manipulator, programmable in three or more axes, which can be either fixed in place or fixed to a mobile platform for use in automation applications in an industrial environment; (b) the manipulator, including robot actuators controlled by the robot controller; (c) the robot controller; (d) the means by which to teach or program the robot, including any communications interface; (e) auxiliary axes that are integrated into the kinematic solution; (f) the manipulating portions of mobile robots, where a mobile robot consists of a mobile platform with an integrated manipulator or robot. Industrial robot cells means one or more industrial robot systems, including associated machinery and equipment and the associated safeguarded space and protective measures. Industrial robot line means more than one industrial robot cell performing the same or different functions and associated equipment, in single or coupled safeguarded spaces. Industrial robot systems means machine comprising an industrial robot, end-effectors, any end-effector sensors and equipment needed to support the intended task, and a task program. Manipulator means mechanism consisting of an arrangement of segments, jointed or sliding relative to one another, including a robot actuator, and does not include an end-effector. Mobile platform means an assembly of components which enables locomotion. This includes a chassis which can be used to support a load, and may provide a structure by which to affix a manipulator. Mobile robot means a robot able to travel under its own control. Robot actuator means power mechanism that converts electrical, hydraulic, pneumatic or any energy to effect the motion of the robot. Safeguarded space means space where safeguards are active. (a) automatically controlled, reprogrammable multipurpose manipulator, programmable in three or more axes, which can be either fixed in place or fixed to a mobile platform for use in automation applications in an industrial environment; (b) the manipulator, including robot actuators controlled by the robot controller; (c) the robot controller; (d) the means by which to teach or program the robot, including any communications interface; (e) auxiliary axes that are integrated into the kinematic solution; (f) the manipulating portions of mobile robots, where a mobile robot consists of a mobile platform with an integrated manipulator or robot. Part 14—Goods relating to manufacturing | 61 Split consignment goods (item 45): By-law (1) This section may be cited as Customs By-law No. 2300067. Prescribed goods (2) For the purposes of item 45, goods being original components of a completed machine or equipment to which a single tariff classification applies, other than those covered by subsection (3), are goods to which that item applies. (3) Subsection (2) does not apply to the following goods: (a) replacement parts, components or spares used in modernising or refurbishing existing machinery or equipment; (b) initial spare parts, maintenance tools and the like that may be supplied as part of an original shipment. (a) replacement parts, components or spares used in modernising or refurbishing existing machinery or equipment; (b) initial spare parts, maintenance tools and the like that may be supplied as part of an original shipment. Conditions (4) Item 45 applies to those goods covered by subsection (2) subject to the following conditions: (a) the goods were despatched to Australia as a single consignment but were separated for shipment due to accidental circumstances; or (b) the goods are of such a size, shape or weight that transport necessities demand separate shipment; or (c) transport necessities, due to the nature of the goods, demand separate modes of shipment for some components. (a) the goods were despatched to Australia as a single consignment but were separated for shipment due to accidental circumstances; or (b) the goods are of such a size, shape or weight that transport necessities demand separate shipment; or (c) transport necessities, due to the nature of the goods, demand separate modes of shipment for some components. | 62 Isopropyl myristate for the formulation of cosmetics (item 48): By-law (1) This section may be cited as Customs By-law No. 2300068. Prescribed goods (2) For the purposes of item 48, isopropyl myristate classified under tariff subheading 2915.90.00 are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the formulation of cosmetics; (b) the goods are under security. (a) the goods are to be used in the formulation of cosmetics; (b) the goods are under security. | 63 Gelatin for the manufacture of capsules (item 48): By-law (1) This section may be cited as Customs By-law No. 2300069. Prescribed goods (2) For the purposes of item 48, gelatin classified under tariff subheading 3503.00.10 are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used for the manufacture of capsules; (b) the goods are under security. (a) the goods are to be used for the manufacture of capsules; (b) the goods are under security. | 64 Uncompounded polyamides and polyesters for use in the manufacture of fibres or yarns (item 48): By-law (1) This section may be cited as Customs By-law No. 2300070. Prescribed goods (2) For the purposes of item 48, goods that are uncompounded polyamides and polyesters, classified under either of the following, are goods to which that item applies: (a) any one of tariff subheadings 3907.6, 3907.70.00, 3907.9; or (b) tariff heading 3908. (a) any one of tariff subheadings 3907.6, 3907.70.00, 3907.9; or (b) tariff heading 3908. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used for the manufacture of fibres or yarns; (b) the goods are under security. (a) the goods are to be used for the manufacture of fibres or yarns; (b) the goods are under security. | 65 Coated paper and coated paperboard for use in the production of magazines (item 48): By-law (1) This section may be cited as Customs By-law No. 2300071. Prescribed goods (2) For the purposes of item 48, coated paper or coated paperboard, classified under tariff headings 4810 or 4811, are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of magazines which, if imported, would be classified under tariff subheading 4902.90.00; (b) the goods are under security. (a) the goods are to be used in the production of magazines which, if imported, would be classified under tariff subheading 4902.90.00; (b) the goods are under security. Definitions (4) In this section: magazine means one issue in a continuous series under the same title published at regular intervals but at least half yearly; and does not include any of the following: (a) comics; (b) newspapers; (c) staff journals; (d) magazines issued primarily for publicity or promotional purposes; (e) Federal, State or Territorial Government magazines; or (f) inserts for the publications listed at paragraphs (a) to (e) above. (a) comics; (b) newspapers; (c) staff journals; (d) magazines issued primarily for publicity or promotional purposes; (e) Federal, State or Territorial Government magazines; or (f) inserts for the publications listed at paragraphs (a) to (e) above. 66 Coated paper for use in the production of newspapers, periodicals, posters and other printed matter (item 48) By-law (1) This section may be cited as Customs By-law No. 2300072. Prescribed goods (2) For the purposes of item 48, goods to which that item applies are goods for which all of the following apply: (a) are coated paper classified under tariff headings 4810 or 4811; (b) have a weight no more than 67 grams per square metre; (c) contain more than 55% mechanical pulp. (a) are coated paper classified under tariff headings 4810 or 4811; (b) have a weight no more than 67 grams per square metre; (c) contain more than 55% mechanical pulp. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of newspapers, periodicals, posters and other printed matter of a kind which, if imported, would be classified in Chapter 49 of the Customs Tariff Act 1995; (b) the goods are under security. (a) the goods are to be used in the production of newspapers, periodicals, posters and other printed matter of a kind which, if imported, would be classified in Chapter 49 of the Customs Tariff Act 1995; (b) the goods are under security. 67 Paper for use in the production of newspapers, periodicals, posters and other printed matter (item 48) By-law (1) This section may be cited as Customs By-law No. 2300103. Prescribed goods (2) For the purposes of item 48, other than the goods covered by subsection (3), goods to which that item applies are goods for which both of the following apply: (a) the goods are paper classified under tariff headings 4801 or 4802; and (b) the goods are any one of the following: (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (a) the goods are paper classified under tariff headings 4801 or 4802; and (b) the goods are any one of the following: (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (3) Subsection (2) does not apply to goods that is paper that contains more than 55% mechanical pulp and weighs in the range of 34 grams per square metre to 40 grams per square metre. Conditions (4) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of newspapers, periodicals, posters and other printer matter of a kind that, if imported, would be classified within Chapter 49 in Schedule 3 to the Customs Tariff Act 1995; (b) the goods are under security. (a) the goods are to be used in the production of newspapers, periodicals, posters and other printer matter of a kind that, if imported, would be classified within Chapter 49 in Schedule 3 to the Customs Tariff Act 1995; (b) the goods are under security. | 68 Paper for use in the manufacture of flip-top cigarette packaging (item 48): By-law (1) This section may be cited as Customs By-law No. 2300073. Prescribed goods (2) For the purposes of item 48, paper or paperboard, classified under tariff headings 4810 or 4811, are goods to which that item applies. Conditions (3) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the manufacture of flip-top cigarette packaging; (b) the goods are under security. (a) the goods are to be used in the manufacture of flip-top cigarette packaging; (b) the goods are under security. | 69 Aluminium sheet used in the manufacture of aluminium cans (item 49): By-law (1) This section may be cited as Customs By-law No. 2300074. Prescribed goods (2) For the purposes of item 49, goods that are aluminium sheets, classified under tariff subheadings 7606.12.00 or 7606.92.00, and are any one of the following, are goods to which that item applies: (a) aluminium sheets, for use as body stock, and being each of the following: (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (b) aluminium sheets, for use as end stock, and being each of the following: (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (c) aluminium sheets, for use as tab stock, and being each of the following: (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. (a) aluminium sheets, for use as body stock, and being each of the following: (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (b) aluminium sheets, for use as end stock, and being each of the following: (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (c) aluminium sheets, for use as tab stock, and being each of the following: (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. (i) in coils; (ii) gauge more than 0.26 mm but no more than 0.28 mm; (iii) alloy composition of 3004 or 3104 as per the International Alloy Designation System; (iv) temper of H19 as per Australian Standard AS 2848.1-1998; and (v) coated with oil; or (i) in coils; (ii) gauge more than 0.23 mm but no more than 0.25 mm; (iii) alloy composition of 5182 as per the International Alloy Designation System; (iv) temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and (v) polymer coated; or (i) in coils; (ii) gauge more than 0.22 mm but no more than 0.32 mm; (iii) alloy composition of 5082 or 5182 as per the International Alloy Designation System; and (iv) temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998. Conditions (3) Item 49 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of aluminium cans. Part 15—Goods exempt from the Product Stewardship Oil Levy | 70 Aromatic process oils (item 52): By-law (1) This section is Customs By-law No. 2300075. Prescribed goods (2) For the purposes of item 52, aromatic process oils classified under tariff subheadings 2710.19.91, 2710.91.91 or 2710.99.91 are goods to which that item applies. Conditions (3) Item 52 applies to those goods covered by subsection (2) subject to the condition that those goods meet each of the criteria identified in the following table. Required properties of prescribed goods Item Property Test Method Value 1 Density at 15 degrees Celsius ASTM D1298 or ASTM D4502 No less than 0.9 grams per cubic centimetre 2 Aniline point ASTM D611 No more than 70 degrees Celsius 3 Refractive index at 20 degrees Celsius ASTM D1298 or ASTM D1747 No less than 1.490 4 Pour point ASTM D97 No less than -9 degrees Celsius 5 Viscosity index ASTM D2270 No more than 80 | 71 Food grade white mineral oil (item 52): By-law (1) This section may be cited as Customs By-law No. 2300076. Prescribed goods (2) For the purposes of item 52, food grade white mineral oils classified under tariff subheading 2710.19.91 are goods to which that item applies. Conditions (3) Item 52 applies to those goods covered by subsection (2) subject to the condition that those goods comply with both of the following regulations made by the Food and Drug Administration of the United States: (a) Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations; (b) Sec. 21 CFR 178.3620(a) of Title 21, Volume 1 of the United States Code of Federal Regulations. (a) Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations; (b) Sec. 21 CFR 178.3620(a) of Title 21, Volume 1 of the United States Code of Federal Regulations. | 72 Polyglycol brake fluids (item 53): By-law (1) This section may be cited as Customs By-law No. 2300077. Prescribed goods (2) For the purposes of item 53, polyglycol brake fluids classified under tariff heading 3819.00.00 are goods to which that item applies. Conditions (3) Item 53 applies to those goods covered by subsection (2) subject to the condition that those goods meet the requirements of Australian Standard AS 1960.1-2005. Part 16—Miscellaneous goods | 73 Handicrafts (item 54): By-law (1) This section may be cited as Customs By-law No. 2300078. Prescribed goods (2) For the purposes of item 54, subject to subsections (3) and (5), each of the following goods are goods to which that item applies: (a) the goods are handicrafts that are any of the following: (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (b) the goods are fabrics containing at least 90% by weight of natural fibres; (c) the goods are textile fabrics that are printed or dyed according to any one of the following methods: (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (d) the goods contain at least 90% by weight of natural fibres, made from fabric or yarn, that are hand crocheted, hand knitted, hand netted or hand woven; (e) the goods are made from fabrics specified in paragraph (c); (f) the goods are garments printed or dyed by one of the methods specified in paragraph (c), after being made; and (g) the goods are footwear produced or manufactured in a Developing Country, classified under tariff subheading 6403.59.00, having all of the following: (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (a) the goods are handicrafts that are any of the following: (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (b) the goods are fabrics containing at least 90% by weight of natural fibres; (c) the goods are textile fabrics that are printed or dyed according to any one of the following methods: (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (d) the goods contain at least 90% by weight of natural fibres, made from fabric or yarn, that are hand crocheted, hand knitted, hand netted or hand woven; (e) the goods are made from fabrics specified in paragraph (c); (f) the goods are garments printed or dyed by one of the methods specified in paragraph (c), after being made; and (g) the goods are footwear produced or manufactured in a Developing Country, classified under tariff subheading 6403.59.00, having all of the following: (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (i) imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets; (ii) imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings; (iii) furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and (iv) handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116; (i) the traditional batik method; (ii) the traditional tie and dye method; (iii) the traditional hand block printing method; (iv) the traditional kalamkari printing method; or (v) any other method of printing or dyeing that is a traditional method in the country of origin; (i) outer soles of leather; (ii) leather heels of a depth no more than 20 mm; (iii) leather uppers without quarters; and (iv) a vamp comprising two or more separate straps. (3) For the purposes of paragraphs (2)(b) to (g), subject to subsection (4), item 54 applies to materials or components of a minor nature that are incorporated in the goods and are essential to the assembly or normal operation of the goods. (4) Paragraph (2)(g) does not apply to footwear which incorporates wedges or platforms. (5) Subsection (2) does not apply to: (a) curtains classified under tariff heading 6303; and (b) all towels, towelling and towelling products. (a) curtains classified under tariff heading 6303; and (b) all towels, towelling and towelling products. Conditions (6) Item 54 applies to those goods covered by paragraph (2)(a) subject to both of the following conditions: (a) the goods are wholly or in chief part by weight of materials traditionally used in the production of handicrafts; (b) the goods have an artistic or decorative character comparable with traditional handicrafts of the country in which the goods were made. (a) the goods are wholly or in chief part by weight of materials traditionally used in the production of handicrafts; (b) the goods have an artistic or decorative character comparable with traditional handicrafts of the country in which the goods were made. (7) Item 54 applies to those goods covered by paragraphs (2)(a), (2)(b) and (2)(g) subject to the condition that those goods were made by one or more of the following processes of production: (a) by hand; (b) by non-mechanical, non-powered tools held in the hand; (c) produced on hand-powered or foot-powered machines. (a) by hand; (b) by non-mechanical, non-powered tools held in the hand; (c) produced on hand-powered or foot-powered machines. (8) Item 54 applies to those goods covered by paragraphs (2)(d) to (f) subject to the condition that those goods are made by one or both of the following processes of production: (a) by hand; (b) by non-mechanical, non-powered tools held in the hand. (a) by hand; (b) by non-mechanical, non-powered tools held in the hand. Definitions (9) In this section: Developing Country has the same meaning as in the Customs Tariff Act 1995 . | 74 Goods for use in connection with the FIFA Women's World Cup Australia New Zealand 2023 (item 59): By-law (1) This section may be cited as Customs By-law No. 2320518. Prescribed goods (2) For the purposes of item 59, goods (other than excise-equivalent goods) for use in Australia in connection with the Fédération Internationale de Football Association (FIFA) Women's World Cup Australia New Zealand 2023 are goods to which that item applies. Note: Goods classified to a tariff subheading listed in clause 1 of Schedule 1 to the Customs Regulation 2015 are excise-equivalent goods. Note: Goods classified to a tariff subheading listed in clause 1 of Schedule 1 to the Customs Regulation 2015 are excise-equivalent goods. Conditions (3) Item 59 applies to those goods covered by subsection 2 subject to all of the following conditions: (a) the goods are imported by any one of the following: (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (b) for a person or body covered in subparagraph (a)(v)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported between 1 January 2023 and 31 December 2028; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. (a) the goods are imported by any one of the following: (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (b) for a person or body covered in subparagraph (a)(v)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported between 1 January 2023 and 31 December 2028; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. Interpretative provisions (4) In this section: FIFA subsidiary means any entity in which FIFA, directly and/or indirectly, owns at least 50.1% of its capital or voting interest as well as subsidiaries of any such entity in which FIFA and/or such entity owns at least 50.1% of the capital or voting interest, regardless of whether such entity is resident inside or outside of Australia. 75 Goods for use in connection with the FIFA Women's World Cup Australia New Zealand 2023 imported in 2022 (item 59) By-law (1) This section may be cited as Customs By-law No. 2442119. Prescribed goods (2) For the purposes of item 59, goods (other than excise-equivalent goods) for use in Australia in connection with the Fédération Internationale de Football Association (FIFA) Women's World Cup Australia New Zealand 2023 are goods to which that item applies. Note: Goods classified to a tariff subheading listed in clause 1 of Schedule 1 to the Customs Regulation 2015 are excise-equivalent goods. Note: Goods classified to a tariff subheading listed in clause 1 of Schedule 1 to the Customs Regulation 2015 are excise-equivalent goods. Conditions (3) Item 59 applies to those goods covered by subsection 2 subject to all of the following conditions: (a) the goods are imported by any one of the following: (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (b) for a person or body covered in subparagraph (a)(v)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported during a period starting on 1 January 2022 and ending at the end of the day on 31 December 2022; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. (a) the goods are imported by any one of the following: (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (b) for a person or body covered in subparagraph (a)(v)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported during a period starting on 1 January 2022 and ending at the end of the day on 31 December 2022; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. (i) FIFA, including continental football confederations; (ii) FIFA subsidiary; (iii) Football Australia Limited (ACN 106 478 068); (iv) FWWC2023 Pty Ltd (ACN 650 853 302); (v) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii) or (a)(iv); (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. Interpretative provisions (4) In this section: FIFA subsidiary means any entity in which FIFA, directly and/or indirectly, owns at least 50.1% of its capital or voting interest as well as subsidiaries of any such entity in which FIFA and/or such entity owns at least 50.1% of the capital or voting interest, regardless of whether such entity is resident inside or outside of Australia. | 75 Goods for use in connection with the AFC Women's Asian Cup 2026 (item 59): By-law (1) This section may be cited as Customs By-law No. 2696732. Prescribed goods (2) For the purposes of item 59, goods (other than excise-equivalent goods) for use in Australia in connection with the Asian Football Confederation (AFC) Women's Asian Cup 2026 are goods to which that item applies. Note: Goods classified to a tariff subheading listed in clause 1 of Schedule 1 to the Customs Regulation 2015 are excise-equivalent goods. Note: Goods classified to a tariff subheading listed in clause 1 of Schedule 1 to the Customs Regulation 2015 are excise-equivalent goods. Conditions (3) Item 59 applies to those goods covered by subsection 2, subject to all of the following conditions: (a) the goods are imported by any one of the following: (i) AFC; (ii) a member of an AFC delegation; (iii) a participating member association; (iv) Football Australia Limited (ACN 106 478 068); (v) Local Organising Committee AFC Women's Asian Cup 2026 Pty Ltd (ACN 681 496 006); (vi) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii), (a)(iv) or (a)(v); (b) for a person or body covered by subparagraph (a)(vi)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported between 1 July 2025 and 31 December 2028; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. (a) the goods are imported by any one of the following: (i) AFC; (ii) a member of an AFC delegation; (iii) a participating member association; (iv) Football Australia Limited (ACN 106 478 068); (v) Local Organising Committee AFC Women's Asian Cup 2026 Pty Ltd (ACN 681 496 006); (vi) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii), (a)(iv) or (a)(v); (b) for a person or body covered by subparagraph (a)(vi)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported between 1 July 2025 and 31 December 2028; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. (i) AFC; (ii) a member of an AFC delegation; (iii) a participating member association; (iv) Football Australia Limited (ACN 106 478 068); (v) Local Organising Committee AFC Women's Asian Cup 2026 Pty Ltd (ACN 681 496 006); (vi) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii), (a)(iv) or (a)(v); (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. Interpretative provisions (4) In this section: AFC delegation means any group of persons appointed to represent the AFC in connection with the AFC Women's Asian Cup 2026. Customs By-law No. 1301117 | 1 The whole of the instrument: Repeal the instrument. Customs By-law No. 1325719 | 2 The whole of the instrument: Repeal the instrument. Customs By-law No. 1700334 | 3 The whole of the instrument: Repeal the instrument. Name Registration Commencement Application, saving and transitional provisions Customs By-Laws 2023 29 March 2023 ( F2023L00366 ) Pt 1 and anything else in this instrument not elsewhere covered by this table: 30 March 2023 (s 2(1) item 1) Pt 2-16: 1 April 2023 (s 2(1) item 2) Sch 1: End of 31 March 2023 (s 2(1) item 3) — Customs Amendment (Goods of Low Value) By-Law 2023 1 June 2023 ( F2023L00659 ) 2 June 2023 (s 2(1) item 1) — Customs Legislation Amendment (Status of Forces Agreement) By-Laws 2023 3 July 2023 ( F2023L00946 ) s 1 to 4 and anything else in this instrument not elsewhere covered by this table: 4 July 2023 (s 2(1) item 1) Sch 1 item 10 (s 2(1) item 2) — 10 July 2023 ( F2023L00996 ) Sch 1: 11 July 2023 (s 2(1) items 1, 2) Note: Sch 1 item 2 could not commence on 1 January 2023 as the Customs By-Laws 2023 had not been made on that date. The item commenced on the day after registration (see paragraph 12(1)(a) of the Legislation Act 2003). — Customs Amendment (Space Project and Repaired Goods) By-Laws 2023 1 December 2023 ( F2023L01609 ) s 1 to 4 and anything else in this instrument not elsewhere covered by this table: 2 December 2023 (s 2(1) item 1) Sch 1 item 1: 1 April 2023. — Customs Amendment (International Sporting Event—FIFA) By-Law 2024 14 October 2024 ( F2024L01302 ) The whole of the instrument: the day after this instrument is registered. — Customs Amendment (AFC Women's Asian Cup 2026) By-Law 2026 16 February 2026 ( F2026L00107 ) The whole of the instrument: the day after this instrument is registered. — Provision affected How affected s 2 rep LA s 48D s 4 rep LA s 48C s 17 rep F2023L00946 s 18 rep F2023L00946 s 19 rep F2023L00946 s 20 rep F2023L00946 s 21 rep F2023L00946 s 22 rep F2023L00946 s 27A rep F2023L00996 Schedule 1 rep LA s 48C s 36 am F2023L00659 s 59A rep F2023L01609 s 74 rep F2023L00996 s 75 rep F2024L01302 s 76 ad F2026L00107 Schedule 1 rep LA s 48C", "Related_Explanatory_Statements": "LI 2023/38 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202338C6/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2023/24", "Title": "$0.000. Note: At the expiry of the period in section (4), the rates of the Road User Charge for liquid and gaseous fuels revert to the rates determined in sections (2) and (3) respectively", "Enabling_Act": "Fuel Tax Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Fuel tax > 2023", "Date_of_Issue": "19 April 2023", "Signatory": "Catherine King Minister for Infrastructure, Transport, Regional Development and Local Government", "Registration_Number": "F2026C00386", "Registration_Date": "7 May 2026", "Body": "Compilation date: 1 April 2026 Includes amendments up to: F2026L00410 Registered: 7 May 2026 | I, CATHERINE KING, Minister for Infrastructure, Transport, Regional Development and Local Government, make the following instrument under subsection 43-10(8) of the Fuel Tax Act 2006. | (1) I revoke all previous determinations of the rate of road user charge. | (2) I determine that for the period mentioned in column 1 of the following table, the rate of road user charge for taxable fuels for which duty is payable at a rate per litre of fuel (liquid fuels ) is the rate mentioned in column 2 of the table. Rates of road user charge for liquid fuels Item Column 1 For the period: Column 2 the rate of road user charge per litre of fuel is: 1 1 July 2023 to 30 June 2024 $0.288 2 1 July 2024 to 30 June 2025 $0.305 3 beginning on 1 July 2025 $0.324 | (3) I determine that for the period mentioned in column 1 of the following table, the rate of road user charge for taxable fuels for which duty is payable at a rate per kilogram of fuel (gaseous fuels) is the rate mentioned in column 2 of the table. Rates of road user charge for gaseous fuels Item Column 1 For the period: Column 2 the rate of road user charge per kilogram of fuel is: 1 1 July 2023 to 30 June 2024 $0.385 2 1 July 2024 to 30 June 2025 $0.408 3 beginning on 1 July 2025 $0.432 | (4) I determine that, despite sections (2) and (3) of this instrument, for the period beginning on 1 April 2026 and ending on 30 June 2026, the road user charge for liquid and gaseous fuels is $0.000. Note: At the expiry of the period in section (4), the rates of the Road User Charge for liquid and gaseous fuels revert to the rates determined in sections (2) and (3) respectively. | Note: At the expiry of the period in section (4), the rates of the Road User Charge for liquid and gaseous fuels revert to the rates determined in sections (2) and (3) respectively. | Name Registration Commencement Application, saving and transitional provisions Fuel Tax (Road User Charge) Determination 2023 2 June 2023 ( F2023L00681 ) 1 July 2023 — Fuel Tax (Road User Charge) Amendment Determination 2026 31 March 2026 ( F2026L00410 ) 1 April 2026 — | Provision affected How affected s(1) rep LA s 48C s(4) ad F2026L00410 ed C1 commencement para rep LA s 48D", "Related_Explanatory_Statements": "LI 2023/24 - Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202324C1/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2025/13", "Title": "Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025", "Enabling_Act": "Taxation (Multinational-Global and Domestic Minimum Tax) Rules 2024", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Global and domestic minimum tax > 2025", "Date_of_Issue": "20 August 2025", "Signatory": "Dr Andrew Leigh Assistant Minister for Productivity, Competition, Charities and Treasury Parliamentary Secretary to the Treasurer", "Registration_Number": "F2026C00311", "Registration_Date": "20 April 2026", "Body": "1 Name: This instrument is the Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025. | 3 Authority: This instrument is made under the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024. | 4 Definitions: Note: Expressions have the same meaning in this instrument as in the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024 as in force from time to time—see paragraph 13(1)(b) of the Legislation Act 2003. In this instrument: Domestic Minimum Top-Up Tax means a tax that is consistent with paragraphs (a) and (b) of the meaning of Qualified Domestic Minimum Top-up Tax in Article 10.1 of the GloBE Rules. the Rules means the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024. | 5 Qualified IIRs: For the purposes of paragraph 10-15(a) of the Rules, a tax that is imposed under an IIR of a jurisdiction mentioned in Column 1 of an item in the following table, is specified as a Qualified IIR, for the Fiscal Year starting on or after the date specified in Column 2 of that item and each later Fiscal Year. Column 1 Column 2 10 Australia 1 January 2024 15 Austria 31 December 2023 20 Belgium 31 December 2023 25 Bulgaria 31 December 2023 30 Canada 31 December 2023 35 Croatia 31 December 2023 40 Czechia 31 December 2023 45 Denmark 31 December 2023 50 Finland 31 December 2023 55 France 31 December 2023 60 Germany 31 December 2023 62 Gibraltar 1 January 2025 65 Greece 31 December 2023 70 Guernsey 1 January 2025 74 Hong Kong (China) 1 January 2025 75 Hungary 31 December 2023 77 Indonesia 1 January 2025 80 Ireland 31 December 2023 81 Isle of Man 1 January 2025 85 Italy 31 December 2023 90 Japan 1 April 2024 91 Jersey 1 January 2025 95 Korea 1 January 2024 100 Liechtenstein 1 January 2024 105 Luxembourg 31 December 2023 106 Malaysia 1 January 2025 110 Netherlands 31 December 2023 111 New Zealand 1 January 2025 114 North Macedonia 1 January 2024 115 Norway 1 January 2024 117 Poland 1 January 2024 118 Portugal 1 January 2024 119 Qatar 1 January 2025 120 Romania 31 December 2023 123 Singapore 1 January 2025 125 Slovenia 31 December 2023 127 South Africa 1 January 2024 130 Spain 31 December 2023 135 Sweden 31 December 2023 136 Switzerland 1 January 2025 138 Thailand 1 January 2025 140 Türkiye 1 January 2024 145 United Kingdom 31 December 2023 150 Viet Nam 1 January 2024 | 6 Qualified Domestic Minimum Top-up Tax: For the purposes of paragraph 10-15(b) of the Rules, a tax that is a Domestic Minimum Top-up Tax, and is imposed under a law of a jurisdiction mentioned in Column 1 of an item in the following table, is specified as a Qualified Domestic Minimum Top-up Tax, for the Fiscal Year starting on or after the date specified in Column 2 of that item and each later Fiscal Year. Column 1 Column 2 Item Jurisdiction Fiscal Years starting on or after 10 Australia 1 January 2024 15 Austria 31 December 2023 17 Bahrain 1 January 2025 20 Barbados 1 January 2024 25 Belgium 31 December 2023 27 Brazil 1 January 2025 30 Bulgaria 31 December 2023 35 Canada 31 December 2023 40 Croatia 31 December 2023 45 Czechia 31 December 2023 50 Denmark 31 December 2023 55 Finland 31 December 2023 60 France 31 December 2023 65 Germany 31 December 2023 67 Gibraltar 1 January 2024 70 Greece 31 December 2023 75 Guernsey 1 January 2025 79 Hong Kong (China) 1 January 2025 80 Hungary 31 December 2023 82 Indonesia 1 January 2025 85 Ireland 31 December 2023 86 Isle of Man 1 January 2025 90 Italy 31 December 2023 92 Japan 1 April 2026 95 Liechtenstein 1 January 2024 100 Luxembourg 31 December 2023 102 Malaysia 1 January 2025 105 Netherlands 31 December 2023 109 North Macedonia 1 January 2024 110 Norway 1 January 2024 112 Poland 1 January 2024 113 Portugal 1 January 2024 114 Qatar 1 January 2025 115 Romania 31 December 2023 119 Singapore 1 January 2025 120 Slovak Republic 31 December 2023 125 Slovenia 31 December 2023 127 South Africa 1 January 2024 130 Spain 31 December 2023 135 Sweden 31 December 2023 140 Switzerland 1 January 2024 142 Thailand 1 January 2025 145 Türkiye 1 January 2024 149 United Arab Emirates 1 January 2025 150 United Kingdom 31 December 2023 155 Viet Nam 1 January 2024 | 7 QDMTT Safe Harbour status: For the purposes of subsection 8-200(2) of the Rules, the Qualified Domestic Minimum Top-up Tax of a jurisdiction specified in Column 1 of an item of the following table has QDMTT Safe Harbour status for the Fiscal Year starting on or after the date specified in Column 2 of that item and each later Fiscal Year. Column 1 Column 2 Item Jurisdiction Fiscal Year starting on or after 10 Australia 1 January 2024 15 Austria 31 December 2023 17 Bahrain 1 January 2025 20 Barbados 1 January 2024 25 Belgium 31 December 2023 27 Brazil 1 January 2025 30 Bulgaria 31 December 2023 35 Canada 31 December 2023 40 Croatia 31 December 2023 45 Czechia 31 December 2023 50 Denmark 31 December 2023 55 Finland 31 December 2023 60 France 31 December 2023 65 Germany 31 December 2023 67 Gibraltar 1 January 2024 70 Greece 31 December 2023 75 Guernsey 1 January 2025 79 Hong Kong (China) 1 January 2025 80 Hungary 31 December 2023 82 Indonesia 1 January 2025 85 Ireland 31 December 2023 86 Isle of Man 1 January 2025 90 Italy 31 December 2023 92 Japan 1 April 2026 95 Liechtenstein 1 January 2024 100 Luxembourg 31 December 2023 102 Malaysia 1 January 2025 105 Netherlands 31 December 2023 109 North Macedonia 1 January 2024 110 Norway 1 January 2024 112 Poland 1 January 2024 113 Portugal 1 January 2024 114 Qatar 1 January 2025 115 Romania 31 December 2023 119 Singapore 1 January 2025 120 Slovak Republic 31 December 2023 125 Slovenia 31 December 2023 127 South Africa 1 January 2024 130 Spain 31 December 2023 135 Sweden 31 December 2023 140 Switzerland 1 January 2024 142 Thailand 1 January 2025 145 Türkiye 1 January 2024 149 United Arab Emirates 1 January 2025 150 United Kingdom 31 December 2023 155 Viet Nam 1 January 2024 Name Registration Commencement Application, saving and transitional provisions Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025 26 August 2025 ( F2025L00985 ) 27 August 2025 — Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Amendment (Measures No. 1) Determination 2026 20 March 2026 ( F2026L00291 ) 21 March 2026 — ( F2026L00291 ) Provision affected How affected s2 rep LA s 48D s5 am F2026L00291 s6 am F2026L00291 s7 am F2026L00291", "Related_Explanatory_Statements": "LI 2025/13 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202513C1/00001", "Unmatched_Content": "I, Andrew Leigh, Assistant Minister for Productivity, Competition, Charities and Treasury, make the following determination."}
{"Instrument_Reference": "LI 2025/30", "Title": "Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Not-for-profit > Ancillary funds > 2025", "Date_of_Issue": "18 March 2025", "Signatory": "Andrew Leigh Assistant Minister for Productivity, Competition, Charities and Treasury", "Registration_Number": "F2026C00218", "Registration_Date": "20 March 2026", "Body": "1 Name: This instrument is the Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Taxation Administration Act 1953 . | 4 Interpretation: Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this instrument as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act. Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time. Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 to the Act as in the ITAA 1997. | 5 Definitions: In this instrument: the Act means the Taxation Administration Act 1953. | 6 Specified community charity trusts: Under subsection 426-117(3) in Schedule 1 to the Act, each trust identified in an item of the following table is specified for the purposes of paragraph 426-117(1)(a) in Schedule 1 to the Act: Item Name of the trust ABN of the trust 20 Australian Communities Foundation Community Charity 43 314 870 260 30 Australian Jewish Futures Fund 82 894 386 140 35 Border Trust Community Charity 92 249 847 924 50 Eyre Peninsula Community Charity Trust 68 707 605 714 60 Fleurieu Community Foundation 28 132 271 778 65 Foundation Barossa Community Charity Trust 50 266 099 818 70 Foundation Murrindindi Community Charity 79 347 573 680 80 Fremantle Foundation Community Charity Trust 21 542 322 422 85 Gippsland Community Foundation Charity Trust 31 741 771 477 90 Hands Across Canberra Community Charity Trust 91 813 125 025 100 Inner North Community Foundation Community Charity Trust 63 345 932 840 120 Jewish Community Foundation 59 339 547 057 140 Mirboo North & District Community Charity 25 311 353 169 145 Mornington Peninsula Community Foundation 44 897 986 964 155 Northern Rivers Community Foundation Community Charity 38 537 083 774 170 Rainbow Giving Australia Community Charity Trust 20 825 145 112 180 Snowy Valleys Community Charity 92 261 875 074 190 South West Community Foundation Community Fund 91 135 025 883 200 Stand Like Stone Foundation Community Charity Trust 84 864 370 281 220 Sunshine Coast Community Charity 47 172 827 943 230 Sydney Community Foundation Community Charity Trust 15 494 368 834 | 7 Specified community charity corporations: Under subsection 426-180(3) in Schedule 1 to the Act, each company identified in an item of the following table is specified for the purposes of paragraph 426-180(1)(b) in Schedule 1 to the Act: Item Name of the corporation ABN of the corporation 10 Adelaide Hills Foundation Ltd 35 694 414 581 20 Albany Community Foundation (WA) Ltd 94 691 195 954 30 Ballarat Foundation Community Charity Ltd 53 691 034 947 40 Cardinia Community Foundation VIC Ltd 79 691 126 146 50 Community First Foundation Ltd 45 690 348 415 60 Denmark Community Foundation (WA) Ltd 93 691 079 240 80 Foundation for Community Connection Ltd 58 691 305 067 85 Foundation SA Ltd. 80 691 228 216 100 Greater Shepparton Foundation Community Charity Limited 45 691 182 715 110 Healesville & District Community Foundation Ltd 59 693 139 365 160 Mparntwe Alice Springs Community Foundation Ltd 35 668 841 709 170 Mumbulla Community Foundation Impact Fund Ltd 66 691 079 124 180 Murray Connect Community Foundation Ltd 44 691 194 493 230 Red Earth Community Foundation Ltd 47 691 265 344 240 River North Community Foundation Ltd 71 694 392 937 260 Southern Highlands Community Foundation Ltd 28 691 505 898 270 Southern Riverina Community Foundation Ltd 95 692 641 302 280 Strathbogie Ranges Community Foundation Ltd. 74 692 730 377 Name Registration Commencement Application, saving and transitional provisions Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025 19 March 2025 ( F2025L00382 ) 20 March 2025 — Taxation Administration (Community Charity Trusts and Corporations) Amendment (2025 Measures No. 1) Declaration 2025 24 December 2025 ( F2025L01667 ) 12:00pm (A.C.T.) on 24 December 2025 — Taxation Administration (Community Charity Trusts and Corporations) Amendment (2026 Measures No. 1) Declaration 2026 25 February 2026 ( F2026L00160 ) 26 Feburary 2026 — Provision affected How affected s 2 rep LA s 48D s 6 am F2025L01667 ; am F2026L00110 s 7 ad F2026L00110", "Related_Explanatory_Statements": "LI 2025/30 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202530C2/00001", "Unmatched_Content": "Taxation Administration (Community Charity Trusts and Corporations) Declaration 2025 - Compilation No. 2: I, Andrew Leigh, Assistant Minister for Competition, Charities and Treasury, make the following declaration."}
{"Instrument_Reference": "LI 2026/D17", "Title": "Draft A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Reimbursements of Acquisitions Made Under an Assumed Name) Determination 2026 ", "Enabling_Act": "A New Tax System (Goods And Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "LI 2026/D17 — Draft A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Reimbursements of Acquisitions Made Under an Assumed Name) Determination 2026", "Date_of_Issue": "26 June 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name: This instrument is the Draft A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Reimbursements of Acquisitions Made Under an Assumed Name) Determination 2026 . | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) creditable acquisition; (b) government related entity; (c) GST return; (d) input tax credit; (e) State law; (f) Territory law; (g) tax invoice; (h) tax period. (a) creditable acquisition; (b) government related entity; (c) GST return; (d) input tax credit; (e) State law; (f) Territory law; (g) tax invoice; (h) tax period. In this instrument Act means the A New Tax System (Goods and Services Tax) Act 1999. government law enforcement agency means a government related entity that undertakes law enforcement activities for preventing criminal behaviour. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Waiver of requirement to hold a tax invoice: A government law enforcement agency is not required to hold a tax invoice under subsection 29-10(3) of the Act for the purposes of attributing an input tax credit for a creditable acquisition to a tax period if: (a) the agency reimburses their agent or employee for an expense the agent or employee incurred; and (b) when they incurred the expense, the agent or employee was using an assumed name; and (c) Division 111 of the Act applies to treat the reimbursement of the expense as consideration for the acquisition from the agent or employee; and (d) when the agency gives a GST return for the tax period, the agency holds one of the following documents: (i) a credit card statement that is issued in the assumed name of the agent or employee, recording details of the expense; (ii) a statement made by the agent or employee that meets the information requirements set out in section 7; (iii) in relation to the taxable supply acquired in incurring the expense, a document that would comply with the requirements of a tax invoice under section 29-70 of the Act but for the fact that it is issued in the assumed name of the agent or employee. (a) the agency reimburses their agent or employee for an expense the agent or employee incurred; and (b) when they incurred the expense, the agent or employee was using an assumed name; and (c) Division 111 of the Act applies to treat the reimbursement of the expense as consideration for the acquisition from the agent or employee; and (d) when the agency gives a GST return for the tax period, the agency holds one of the following documents: (i) a credit card statement that is issued in the assumed name of the agent or employee, recording details of the expense; (ii) a statement made by the agent or employee that meets the information requirements set out in section 7; (iii) in relation to the taxable supply acquired in incurring the expense, a document that would comply with the requirements of a tax invoice under section 29-70 of the Act but for the fact that it is issued in the assumed name of the agent or employee. (i) a credit card statement that is issued in the assumed name of the agent or employee, recording details of the expense; (ii) a statement made by the agent or employee that meets the information requirements set out in section 7; (iii) in relation to the taxable supply acquired in incurring the expense, a document that would comply with the requirements of a tax invoice under section 29-70 of the Act but for the fact that it is issued in the assumed name of the agent or employee. | 7 Document information requirements: The requirements referred to in subparagraph 6(d)(ii) are that the document must include: (a) the name of the agent or employee and the assumed name they used when they incurred the expense; and (b) all of the following information about the taxable supply acquired in incurring the expense: (i) the date of the supply; (ii) enough information to enable the supplier's identity and ABN to be ascertained; (iii) a brief description of what was supplied; (iv) the total amount paid and whether the amount included GST; (v) where the GST is not 1/11th of the amount paid, the amount of GST. (a) the name of the agent or employee and the assumed name they used when they incurred the expense; and (b) all of the following information about the taxable supply acquired in incurring the expense: (i) the date of the supply; (ii) enough information to enable the supplier's identity and ABN to be ascertained; (iii) a brief description of what was supplied; (iv) the total amount paid and whether the amount included GST; (v) where the GST is not 1/11th of the amount paid, the amount of GST. (i) the date of the supply; (ii) enough information to enable the supplier's identity and ABN to be ascertained; (iii) a brief description of what was supplied; (iv) the total amount paid and whether the amount included GST; (v) where the GST is not 1/11th of the amount paid, the amount of GST. Goods and Services Tax: Waiver of Tax Invoice Requirement Determination (No. 40) 2016 – Government Undercover Agents | 1 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner be satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a legislative instrument. As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 24 July 2026 Contact officer: Djurdja Gayler Email: Djurdja.Gayler@ato.gov.au Phone: 07 3213 6700", "Related_Explanatory_Statements": "LI 2026/D17 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026D17/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/23", "Title": "Fuel Tax (Road User Charge) Determination 2026 ", "Enabling_Act": "Fuel Tax Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "F2026L00789 — Fuel Tax (Road User Charge) Determination 2026", "Date_of_Issue": "22 June 2026", "Signatory": "Catherine King Minister for Infrastructure, Transport, Regional Development and Local Government", "Registration_Number": "F2026L00789", "Registration_Date": "25 June 2026", "Body": "1 Name: This instrument is the Fuel Tax (Road User Charge) Determination 2026 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 July 2026 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 43-10(8) of the Fuel Tax Act 2006. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 5 Definitions: In this instrument: August adjustment day means: (a) 1 August 2026, unless paragraph (b) applies; or (b) if, in relation to the indexation day that is 1 August 2026, the replacement under section 6A of the Excise Tariff Act 1921 of a rate of duty happens on another day in accordance with subsection 6A(5) of that Act—that other day. indexation day has the same meaning as in section 6A of the Excise Tariff Act 1921. rate of duty has the same meaning as in section 6A of the Excise Tariff Act 1921. (a) 1 August 2026, unless paragraph (b) applies; or (b) if, in relation to the indexation day that is 1 August 2026, the replacement under section 6A of the Excise Tariff Act 1921 of a rate of duty happens on another day in accordance with subsection 6A(5) of that Act—that other day. | 6 Rates of road user charge for liquid fuels: For a period mentioned in column 1 of the following table, the rate of road user charge for taxable fuels for which duty is payable at a rate per litre of fuel ( liquid fuels ) is the rate set out in column 2 of the item. Rates of road user charge for liquid fuels Item Column 1 For the period: Column 2 the rate of road user charge per litre of fuel is: 1 Beginning on 1 July 2026 until the day before the August adjustment day $0.164 2 Beginning on the August adjustment day $0.324 | 7 Rates of road user charge for gaseous fuels: For a period mentioned in column 1 of the following table, the rate of road user charge for taxable fuels for which duty is payable at a rate per kilogram of fuel ( gaseous fuels ) is the rate set out in column 2 of the item. Rates of road user charge for gaseous fuels Item Column 1 For the period: Column 2 the rate of road user charge per kilogram of fuel is: 1 Beginning on 1 July 2026 until the day before the August adjustment day $0.219 2 Beginning on the August adjustment day $0.432 Fuel Tax (Road User Charge) Determination 2023 | 1 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "LI 2026/23 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202623/00001", "Unmatched_Content": "I, Catherine King, Minister for Infrastructure, Transport, Regional Development and Local Government, make the following determination."}
{"Instrument_Reference": "LI 2026/22", "Title": "Taxation Administration (Withholding Variation for Payment of Certain Allowances) Amendment Legislative Instrument 2026 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "F2026L00863 — Taxation Administration (Withholding Variation for Payment of Certain Allowances) Amendment Legislative Instrument 2026", "Date_of_Issue": "26 June 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2026L00863", "Registration_Date": "30 June 2026", "Body": "1 Name: This instrument is the Taxation Administration (Withholding Variation for Payment of Certain Allowances) Amendment Legislative Instrument 2026 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. Sections 1 to 4 and anything in this instrument not elsewhere covered by this table At the same time as Schedule 4 of the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 commences. However, the provisions do not commence at all if that Schedule does not commence. 2. Schedule 1, items 1 to 5 At the same time as Schedule 4 of the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 commences. However, the provisions do not commence at all if that Schedule does not commence. 2. Schedule 1, items 6 and 7 The later of: (a) 1 October 2026; and (b) the same time as Schedule 4 of the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 commences. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. However, the provisions do not commence at all if that Schedule does not commence. However, the provisions do not commence at all if that Schedule does not commence. (a) 1 October 2026; and (b) the same time as Schedule 4 of the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 commences. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under sections 15-15 in Schedule 1 to the Taxation Administration Act 1953. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Taxation Administration (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2025 | 1 Section 4 (note): Repeal the note, substitute: Note: A number of expressions used in this instrument have the same meaning as in Schedule 1 to the Act. Expressions in Schedule 1 to the Act have the same meaning as in the ITAA 1997 (see section 3AA of the Act). The following expressions are relevantly defined in section 995-1 of the ITAA 1997: (a) business kilometres; (b) car expense; (c) income tax law; (d) meal allowance expense; (e) travel allowance expense; (f) work expense. (a) business kilometres; (b) car expense; (c) income tax law; (d) meal allowance expense; (e) travel allowance expense; (f) work expense. | 2 Section 4: Insert: laundry expense means a work expense to do with washing, drying or ironing clothes (but not dry cleaning). | 3 At the end of paragraph 6(1)(a): Add \"and\". | 4 At the end of subparagraph 7(a)(i): Add \"and\". | 5 Paragraph 7(b): Omit \"the amount that can be deducted without substantiation under section 900-40 of the ITAA 1997\", substitute \"$150\". | 6 Paragraph 7(e): Omit \"1997; and\", substitute \"1997.\". | 7 Paragraph 7(f): Repeal the paragraph.", "Related_Explanatory_Statements": "LI 2026/22 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202622/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation, make the following instrument."}
{"Instrument_Reference": "LI 2026/19", "Title": "Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2026 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Income tax > Deductions > Motor vehicle expenses > 2026", "Date_of_Issue": "22 June 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2026L00785", "Registration_Date": "23 June 2026", "Body": "1 Name: This instrument is the Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2026 . | 2 Commencement: This instrument commences on 1 July 2026. | 3 Authority: This instrument is made under subsection 28-25(4) of the Income Tax Assessment Act 1997 . | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 995-1 of the Act, including the following: (a) car; (b) income year. In this instrument: Act means the Income Tax Assessment Act 1997 . (a) car; (b) income year. In this instrument: | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Cents per kilometre rate: For the purposes of subsection 28-25(1) of the Act, the rate of cents per kilometre for cars for the income year commencing on 1 July 2026 is 91 cents per kilometre. Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination 2024 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/19 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202619/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/20", "Title": "Superannuation Guarantee (Administration)(Out-of-Cycle Qualifying Earnings) Determination 2026 ", "Enabling_Act": "Superannuation Guarantee (Administration) Act 1992", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Superannuation > Superannuation guarantee > 2026", "Date_of_Issue": "22 June 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2026L00784", "Registration_Date": "24 June 2026", "Body": "1 Name: This instrument is the Superannuation Guarantee (Administration)(Out-of-Cycle Qualifying Earnings) Determination 2026 . | 2 Commencement: This instrument commences on 1 July 2026. | 3 Authority: This instrument is made under subsection 18C(3) of the Superannuation Guarantee (Administration) Act 1992 . | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 6 of the Act, including the following: (a) employer; (b) employee; (c) qualifying earnings; (d) payment of qualifying earnings to or for an employee. In this instrument: Act means the Superannuation Guarantee (Administration) Act 1992. back payment means a payment made by an employer to an employee that is paid after the time the employee became entitled to the payment. payment in advance means a payment made by an employer to an employee that is (a) paid earlier than the time the employee would ordinarily become entitled to the payment; and (b) not a loan made to the employee. (a) employer; (b) employee; (c) qualifying earnings; (d) payment of qualifying earnings to or for an employee. In this instrument: (a) paid earlier than the time the employee would ordinarily become entitled to the payment; and (b) not a loan made to the employee. | 5 Out-of-cycle qualifying earnings: (1) The following kinds of qualifying earnings are out-of-cycle qualifying earnings, if the circumstances in subsection (2) exist: (a) allowances; (b) bonuses; (c) commissions; (d) loadings; (e) payments in advance; (f) back payments. (a) allowances; (b) bonuses; (c) commissions; (d) loadings; (e) payments in advance; (f) back payments. (2) The circumstances for the purposes of subsection (1) are: (a) the employer has an established timing, pattern or schedule for making payments of qualifying earnings to or for an employee; and (b) the payment of qualifying earnings of a kind mentioned in subsection (1) is made on a day that falls outside that established timing, pattern or schedule for making payments of qualifying earnings to or for the employee. (a) the employer has an established timing, pattern or schedule for making payments of qualifying earnings to or for an employee; and (b) the payment of qualifying earnings of a kind mentioned in subsection (1) is made on a day that falls outside that established timing, pattern or schedule for making payments of qualifying earnings to or for the employee. (3) However, a payment of qualifying earnings to or for an employee ( the first payment ) is not a payment of out-of-cycle qualifying earnings unless: (a) the employer makes another payment of qualifying earnings to or for the employee ( the subsequent payment ) following the first payment; and (b) the subsequent payment of qualifying earnings to or for the employee is not a payment of out-of-cycle qualifying earnings; and (c) the subsequent payment is made on the next day that is consistent with the established timing, pattern or schedule for making payments of qualifying earnings to or for the employee following the day the first payment was made. (a) the employer makes another payment of qualifying earnings to or for the employee ( the subsequent payment ) following the first payment; and (b) the subsequent payment of qualifying earnings to or for the employee is not a payment of out-of-cycle qualifying earnings; and (c) the subsequent payment is made on the next day that is consistent with the established timing, pattern or schedule for making payments of qualifying earnings to or for the employee following the day the first payment was made. (4) To avoid doubt, there can be one or more payments of out-of-cycle qualifying earnings between the first payment and the subsequent payment referred to in subsection (3).", "Related_Explanatory_Statements": "LI 2026/20 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202620/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/24", "Title": "Tax Agent Services (Specified BAS Services No. 1) Repeal Instrument 2026 ", "Enabling_Act": "Tax Agent Services Act 2009", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Tax agent services > BAS service > 2026", "Date_of_Issue": "15 April 2026", "Signatory": "Peter de Cure AM Chair on behalf of the Tax Practitioners Board", "Registration_Number": "F2026L00916", "Registration_Date": "6 July 2026", "Body": "1 Name of instrument: This instrument is the Tax Agent Services (Specified BAS Services No. 1) Repeal Instrument 2026 . | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 90-10(1A) of the Tax Agent Services Act 2009. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Tax Agent Services (Specified BAS Services No. 2) Instrument 2020 [F2020L01406] registered 5 November 2020. | 1 The whole of the instrument: Repeal the instrument.", "Related_Explanatory_Statements": "LI 2026/24 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "This instrument is the Tax Agent Services (Specified BAS Services No. 1) Repeal Instrument 2026 .", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202624/00001", "Unmatched_Content": "I, Peter de Cure AM, Chair of the Tax Practitioners Board, make the following instrument under the Tax Agent Services Act 2009."}
{"Instrument_Reference": "PAF 2009/1", "Title": "similar to (but less strict than) the requirement applying to public ancillary funds. [1] Those individuals with a degree of responsibility to the community as a whole are generally known as 'responsible persons'. Example: 'Individuals with a degree of responsibility to the Australian community as a whole' would generally include: school principals, judges, religious practitioners, solicitors, doctors and other professional persons, mayors, councillors, town clerks and members of parliament. Generally, individuals who are accepted as having a degree of responsibility to the community as a whole are known to a broad section of the community because they perform a public function or they belong to a professional body (such as the Institute of Chartered Accountants, State Law Societies and Medical Registration Boards) which has a professional code of ethics and rules of conduct. Individuals who have received formal recognition from the Government for their services to the community (for example, an Order of Australia award) will also usually have the requisite degree of responsibility", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Repealed or archived > Not-for-profit > Ancillary funds > 2009", "Date_of_Issue": "28 September 2009", "Signatory": "Nick Sherry Assistant Treasurer", "Registration_Number": "F2016C00435", "Registration_Date": "6 May 2016", "Body": "1. Name of Guidelines: These Guidelines are the Private Ancillary Fund Guidelines 2009. | 2. Commencement: These Guidelines commence the day after registration. | 3. Interpretation: Expressions have the same meaning in these Guidelines as in the Income Tax Assessment Act 1997. The interpretation rules in Division 950 of that Act also apply to these Guidelines. Note 1: To find definitions of asterisked terms: see section 995-1 of the Income Tax Assessment Act 1997. However, some defined terms may not be asterisked: see section 2-15 of the Income Tax Assessment Act 1997. Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. If a fund has 2 or more trustees, trustee means all of those trustees jointly, or any of them severally, as the case requires. | 4. Penalties: If a person is liable to an administrative penalty under section 426-120 in Schedule 1 to the Taxation Administration Act 1953 because of a contravention of a provision of these Guidelines, the amount of the administrative penalty is the penalty that these Guidelines set out, or the penalty worked out in accordance with these Guidelines, in relation to that provision. Note 1: The Commissioner may remit all or part of an administrative penalty: see section 298-20 in Schedule 1 to the Taxation Administration Act 1953. Note 2: An administrative penalty under section 426-120 in Schedule 1 to the Taxation Administration Act 1953 cannot be reimbursed from the fund: see subsection 426-120(4). | 5. Part 2: Rules for endorsement as a deductible gift recipient: Part 2 sets out the rules that a *private ancillary fund must comply with in order to be endorsed, and remain endorsed, as a *deductible gift recipient. | 6. Part 3: Transitional rules for funds established before 1 October 2009: Part 3 sets out transitional rules modifying how Part 2 applies to a *private ancillary fund that was a *prescribed private fund at the end of 30 September 2009. 7. The object of these Guidelines is to set minimum standards for the governance and conduct of a *private ancillary fund and its trustee. 8. A *private ancillary fund must be established, maintained and wound up in accordance with the following principles: • it is an ancillary fund, it is philanthropic in character and it is a vehicle for private philanthropy; and • it is a trust that: – seeks to comply with all relevant laws and obligations; and – is open, transparent and accountable to the public (through the Commissioner and the Commissioner of the Australian Charities and Not-for-profits Commission (if a *registered charity)\". Note: This does not affect either Commissioner's obligations to protect the confidentiality of a *private ancillary fund's information under privacy, and secrecy and disclosure laws. • it is an ancillary fund, it is philanthropic in character and it is a vehicle for private philanthropy; and • it is a trust that: – seeks to comply with all relevant laws and obligations; and – is open, transparent and accountable to the public (through the Commissioner and the Commissioner of the Australian Charities and Not-for-profits Commission (if a *registered charity)\". – seeks to comply with all relevant laws and obligations; and – is open, transparent and accountable to the public (through the Commissioner and the Commissioner of the Australian Charities and Not-for-profits Commission (if a *registered charity)\". PURPOSE AND OBJECTS OF THE FUND 9. A *private ancillary fund must be established and maintained, under a will or an instrument of trust, as a valid trust under *State law or *Territory law. 10. It must be established and maintained solely as described in item 2 in the table in section 30-15 of the Income Tax Assessment Act 1997. 10.1. Its governing rules must include objects that clearly set out and reflect the purpose of the fund. 10.2. Its governing rules must require that, on the fund winding up or ceasing to be a *private ancillary fund, its net assets must be provided as described in paragraph (a) of item 2 in the table in section 30-15 of the Income Tax Assessment Act 1997. Note: Paragraph (a) of item 2 in the table in section 30-15 provides that the sole purpose of an ancillary fund must be to provide money, property or benefits: to a fund, authority or institution gifts to which are deductible under item 1 of that table; and for any purposes set out in an item in a table in Subdivision 30-B of the Income Tax Assessment Act 1997 that covers the fund, authority or institution. NOT-FOR-PROFIT | 11. It must be established and operated as a not-for-profit entity.: 11.1. Its governing rules must clearly set out and reflect that it is established and operated as a not-for-profit entity. OPERATED IN AUSTRALIA | 12. It must be established and operated only in Australia.: THE TRUSTEE 13. The trustee of the fund must exercise the same degree of care, diligence and skill that a prudent individual would exercise in managing the affairs of others. 14. At all times, at least one of the individuals involved in the decision-making of the fund must be an individual with a degree of responsibility to the Australian community as a whole. However, that individual cannot be a founder, a donor to the fund who has contributed more than $10,000, or an *associate of a founder or such a donor. Note: This requirement is similar to (but less strict than) the requirement applying to public ancillary funds. [1] Those individuals with a degree of responsibility to the community as a whole are generally known as 'responsible persons'. Example: 'Individuals with a degree of responsibility to the Australian community as a whole' would generally include: school principals, judges, religious practitioners, solicitors, doctors and other professional persons, mayors, councillors, town clerks and members of parliament. Generally, individuals who are accepted as having a degree of responsibility to the community as a whole are known to a broad section of the community because they perform a public function or they belong to a professional body (such as the Institute of Chartered Accountants, State Law Societies and Medical Registration Boards) which has a professional code of ethics and rules of conduct. Individuals who have received formal recognition from the Government for their services to the community (for example, an Order of Australia award) will also usually have the requisite degree of responsibility. Example: 'Individuals with a degree of responsibility to the Australian community as a whole' would generally include: school principals, judges, religious practitioners, solicitors, doctors and other professional persons, mayors, councillors, town clerks and members of parliament. Generally, individuals who are accepted as having a degree of responsibility to the community as a whole are known to a broad section of the community because they perform a public function or they belong to a professional body (such as the Institute of Chartered Accountants, State Law Societies and Medical Registration Boards) which has a professional code of ethics and rules of conduct. Individuals who have received formal recognition from the Government for their services to the community (for example, an Order of Australia award) will also usually have the requisite degree of responsibility. 14.1. That individual must be an active director of the trustee and a member of any other controlling body of the fund. 14.2. An individual with a degree of responsibility to the Australian community as a whole includes an individual before whom a statutory declaration may be made. Example: An individual before whom a statutory declaration may be made includes those who are licensed or registered to practise in a range of occupations such as a dentist, legal or medical practitioner; a nurse, a pharmacist, a bailiff, a bank officer or officer of a building society or credit union with 5 or more continuous years of service; a clerk of the court; a justice of the peace, a judge, a magistrate; a member of various professional associations including a member of Engineers Australia, a member of Chartered Secretaries Australia; a member of the various professional accounting associations in Australia; a marriage celebrant, mayors, town clerks and members of Parliament; a government employee with 5 or more years of continuous service; a teacher employed on a full-time basis at a school or tertiary education institution. Example: An individual before whom a statutory declaration may be made includes those who are licensed or registered to practise in a range of occupations such as a dentist, legal or medical practitioner; a nurse, a pharmacist, a bailiff, a bank officer or officer of a building society or credit union with 5 or more continuous years of service; a clerk of the court; a justice of the peace, a judge, a magistrate; a member of various professional associations including a member of Engineers Australia, a member of Chartered Secretaries Australia; a member of the various professional accounting associations in Australia; a marriage celebrant, mayors, town clerks and members of Parliament; a government employee with 5 or more years of continuous service; a teacher employed on a full-time basis at a school or tertiary education institution. | 14.3. This guideline does not apply to the Public Trustee of a state or territory.: 15. The trustee or any other controlling body of the fund must not exercise any discretion or power while guideline 14 is not being complied with. 15.1. However, the trustee or other controlling body may exercise a discretion or power: • to appoint a new trustee; or • to protect the property of the fund; or • to deal with an urgent matter that cannot be postponed. • to appoint a new trustee; or • to protect the property of the fund; or • to deal with an urgent matter that cannot be postponed. 16. An individual must not be a director of a trustee or a member of any other controlling body of the fund if he or she has been convicted of a taxation offence (within the meaning of Part III of the Taxation Administration Act 1953) that is an indictable offence. 16.1. If an existing director is convicted of such an offence, he or she must cease to be a director within 1 month after the conviction. CHANGES TO GOVERNING RULES 17. The trustee must notify the Commissioner in the *approved form (within 21 days) of any change to the fund's governing rules. Note: Certain changes to the governing rules may require the fund to seek re-endorsement as a deductible gift recipient. 17.1. However, the trustee does not need to notify the Commissioner under this guideline if the trustee is required to notify the Commissioner of the Australian Charities and Not-for-profits Commission of the same information under Division 65 of the Australian Charities and Not-for-profits Commission Act 2012. PENALTY: 5 penalty units. PENALTY: 5 penalty units. LIABILITY OF TRUSTEE 18. The governing rules of a *private ancillary fund must prohibit the fund from indemnifying the trustee, or an employee, officer or *agent of the trustee, for a loss or liability attributable to: • dishonesty of the trustee, employee, officer or agent; or • gross negligence or recklessness of the trustee, employee, officer or agent; or • a deliberate act or omission known by the trustee, employee, officer or agent to be a breach of trust. Note: An administrative penalty under section 426-120 in Schedule 1 to the Taxation Administration Act 1953 cannot be reimbursed from the fund, see subsection 426-120(4). • dishonesty of the trustee, employee, officer or agent; or • gross negligence or recklessness of the trustee, employee, officer or agent; or • a deliberate act or omission known by the trustee, employee, officer or agent to be a breach of trust. MINIMUM ANNUAL DISTRIBUTION 19. During each *financial year, a *private ancillary fund must distribute at least 5 per cent ( minimum annual distribution rate ) of the *market value of the fund's net assets (as at the end of the previous *financial year). Note 1: While net assets are used to determine the fund's minimum distribution, the amount of the distribution itself is not net of any amount (for example, expenses of the fund). Note 2: The minimum annual distribution rate may be lowered under Guidelines 19.2 and 19.7 for a financial year. 19.1. The fund must distribute at least $11,000 (or the remainder of the fund if that is worth less than $11,000) during that *financial year if any expenses of the fund in relation to that financial year are paid directly or indirectly from the fund's assets or income. Note: This means that if a fund's expenses are met from outside the fund, its minimum annual distribution is the amount calculated under Guideline 19. If any of a fund's expenses are paid out of the fund's assets or income, its minimum distribution is $11,000 or the amount calculated under Guideline 19, whichever is greater. | 19.2. No distribution is required during the *financial year in which the fund is established.: 19.3. A distribution includes the provision of money, property or benefits. If the fund provides property or benefits, the *market value of the property or benefit provided is to be used in determining whether the fund has complied with this guideline. Example 1: If a private ancillary fund makes a gift of land to a public benevolent institution, it would include the market value of the land in calculating how much it has distributed. Example 2: If a private ancillary fund leases office space to a deductible gift recipient at a discount to the market price, the fund is providing a benefit whose market value is equal to the discount. Example 3: If a private ancillary fund invests in a social impact bond issued by a deductible gift recipient with a return that is less than the market rate of return on a similar corporate bond issue, the fund is providing a benefit whose market value is equal to the interest saved in the financial year by the deductible gift recipient from issuing the bond at a discounted rate of return. Example 4: If a private ancillary fund lends money to a deductible gift recipient at a discount to the interest rate which would be charged on a comparable loan sourced from a financial institution at arm's length, the fund is providing a benefit whose market value is equal to the discount. Example 5: If a private ancillary fund guarantees a loan provided by a financial institution to a deductible gift recipient, the fund is providing a benefit whose market value is equal to the discount to the interest rate which would be charged on a comparable arm's length unsecured loan sourced from that financial institution. Example 6: Continuing example 5, if the deductible gift recipient defaults on the loan and the fund is called on under the guarantee to make a payment to the financial institution on behalf of the deductible gift recipient, the payment is a distribution (being the provision of money, property or benefits). Note 1: The Commissioner may approve safe harbour valuation methodologies to assist trustees in calculating the market value of a benefit provided to a deductible gift recipient – see Subdivision 960-M of the Income Tax Assessment Act 1997. Example 1: If a private ancillary fund makes a gift of land to a public benevolent institution, it would include the market value of the land in calculating how much it has distributed. Example 2: If a private ancillary fund leases office space to a deductible gift recipient at a discount to the market price, the fund is providing a benefit whose market value is equal to the discount. Example 3: If a private ancillary fund invests in a social impact bond issued by a deductible gift recipient with a return that is less than the market rate of return on a similar corporate bond issue, the fund is providing a benefit whose market value is equal to the interest saved in the financial year by the deductible gift recipient from issuing the bond at a discounted rate of return. Example 4: If a private ancillary fund lends money to a deductible gift recipient at a discount to the interest rate which would be charged on a comparable loan sourced from a financial institution at arm's length, the fund is providing a benefit whose market value is equal to the discount. Example 5: If a private ancillary fund guarantees a loan provided by a financial institution to a deductible gift recipient, the fund is providing a benefit whose market value is equal to the discount to the interest rate which would be charged on a comparable arm's length unsecured loan sourced from that financial institution. Example 6: Continuing example 5, if the deductible gift recipient defaults on the loan and the fund is called on under the guarantee to make a payment to the financial institution on behalf of the deductible gift recipient, the payment is a distribution (being the provision of money, property or benefits). 19.4. The penalty for a contravention of this guideline is 30 penalty units if the shortfall is greater than $1,000. 19.5. If the Commissioner requests the trustee to rectify a shortfall in the distribution for a *financial year, the trustee must comply with the request within 60 days. If the trustee does not the penalty is 10 per cent of the shortfall as at the end of the 60 days reduced by any penalty (but not below nil) under guideline 19.4. 19.6. A distribution made to rectify a contravention of this guideline does not count towards compliance with this guideline for the year of the rectification. Accessing a lower minimum distribution rate for a financial year 19.7. Upon application, in the *approved form, the Commissioner may reduce (but not to zero) the minimum annual distribution rate for a fund for a *financial year. The reduction may be subject to any conditions the Commissioner thinks fit. 19.7.1. Recognising the purpose and object of the fund, the Commissioner must only reduce the minimum annual distribution rate if the Commissioner is satisfied that there are circumstances that warrant the Commissioner reducing the rate. 19.7.2. The Commissioner may reduce the minimum annual distribution rate at any time, including after the relevant financial year has finished. 19.7.3. In determining whether to reduce the rate and what the reduced rate should be, the Commissioner must have regard to: • the general market conditions in Australia; and • the past, current and expected levels of returns from the fund's investments; and • the long-term impact on the assets of the fund from not reducing the rate for a *financial year; and • the level of distributions made by the fund in previous financial years; and • the investment strategy and distribution strategy of the fund; and • the size of the fund; and • the compliance history of the fund and the trustee; and • the fees and expenses of the fund; and • the terms and other circumstances relating to any gift to the fund under a will; and • any other matter the Commissioner considers relevant. Note: Having regard to the general market conditions in Australia, could include reviewing the Reserve Bank of Australia's target for the cash rate (which is the overnight money market interest rate), the *base interest rate, current returns of other ancillary funds, and the performance of *approved stock exchanges. It could also include examining changes in conditions over time. • the general market conditions in Australia; and • the past, current and expected levels of returns from the fund's investments; and • the long-term impact on the assets of the fund from not reducing the rate for a *financial year; and • the level of distributions made by the fund in previous financial years; and • the investment strategy and distribution strategy of the fund; and • the size of the fund; and • the compliance history of the fund and the trustee; and • the fees and expenses of the fund; and • the terms and other circumstances relating to any gift to the fund under a will; and • any other matter the Commissioner considers relevant. VALUATION 20. The *market value of the fund's assets (other than land) must be estimated at least annually. Note: See section 2B of the Acts Interpretation Act 1901 for the meaning of 'land'. 20.1. Subject to guideline 22, the trustee may estimate the *market value itself or arrange for a qualified valuer or another appropriate entity to make the estimate. Note 1: It is not intended that making or arranging for an estimate of market value be onerous or expensive. Note 2: A trustee should consider using a qualified valuer if the value of an asset represents a significant proportion of the fund's value or if the nature of the asset means that the valuation is likely to be difficult or complex. Note 3: The trustee may ask the Commissioner to undertake a valuation. The Commissioner may charge the trustee for undertaking a valuation. 20.2. Whoever makes the estimate must base it on reasonably objective and supportable data. The methodology and data used for an estimate should be documented in the fund's records. 20.3. The estimate should be of the *market value as at the end of the relevant *financial year. Unless to do so would be unnecessarily onerous and expensive, the estimate should be conducted within 2 months before or after 30 June for each asset. | 21. The *market value of land must be estimated at least once every 3 *financial years.: 21.1. The *market value of land must be estimated by a certified and independent valuer or by the Commissioner. 21.1.1. The trustee must obtain from the valuer a written estimate of the *market value of the land. The written estimate must also include the valuation methodology and a reference to supporting materials used in making the estimate. Note: The trustee may ask the Commissioner to undertake the valuation. The Commissioner may charge the trustee for undertaking a valuation. 21.2. The trustee may use the estimate as the *market value of the land for the next 3 *financial years. 22. If the Commissioner considers the estimate of the *market value of any asset to be unreasonable, the Commissioner may request the trustee to arrange for another valuation to be undertaken. The trustee must comply with the request. Note: The Commissioner may seek the trustee's agreement to undertake the valuation or the trustee may ask the Commissioner to undertake the valuation. The Commissioner may charge the trustee for undertaking a valuation. 23. Estimates must be completed before the fund is required to give to the Commissioner it's *income tax return for the relevant *financial year. Note: A private ancillary fund will be required to lodge an income tax return whether or not it is exempt from income tax. The Commissioner will approve an appropriate income tax return form for private ancillary funds. ACCOUNTS 24. The trustee must keep, or cause to be kept, proper accounts in respect of all receipts and payments of the fund and all financial dealings connected with the fund, and must retain those accounts for a period of at least 5 years after the completion of the transactions or acts to which they relate. Note: See also Subdivision 382-B in Schedule 1 to the Taxation Administration Act 1953 for rules about record keeping obligations of deductible gift recipients. PENALTY: 10 penalty units. PENALTY: 10 penalty units. 25. The trustee must make the accounts available to the Commissioner upon request. PENALTY: 10 penalty units. PENALTY: 10 penalty units. FINANCIAL STATEMENTS 26. The trustee must prepare, or cause to be prepared, financial statements showing the financial position of the fund at the end of each *financial year. 26.1. The financial statements must be prepared in accordance with the *accounting standards. Note: If a fund is required to prepare, and does prepare, a financial report in accordance with Subdivision 60-C of the Australian Charities and Not-for-profits Commission Act 2012, it will meet this requirement. 26.2. All transactions between the fund and a founder of the fund, a donor to the fund, the trustee, a director, officer, *agent, *member or employee of the trustee, or an *associate of any of these entities must be disclosed in the financial statements. 26.3. The financial statements must be prepared before the fund is required to give to the Commissioner its *income tax return for the relevant *financial year. PENALTY: 10 penalty units. PENALTY: 10 penalty units. 27. The trustee must make the financial statements available to the Commissioner upon request, unless the financial statements have already been given to the Commissioner of the Australian Charities and Not-for-profits Commission. PENALTY: 10 penalty units. PENALTY: 10 penalty units. AUDIT 28. Each *financial year the trustee must arrange for an auditor to audit: • the financial statements of the fund; and • compliance with these Guidelines by the fund and the trustee. • the financial statements of the fund; and • compliance with these Guidelines by the fund and the trustee. 28.1. The auditor must be a registered company auditor (within the meaning of the Corporations Act 2001). 28.1.1. The Public Trustee of a state or territory may have the Auditor-General of that state or territory undertake the audit. 28.1A. Unless the Commissioner, by written notice, provides otherwise, a *private ancillary fund with both revenue and assets of less than $1 million in relation to a particular financial year, may instead have its financial statements and compliance with these guidelines reviewed rather than audited. 28.1A.1 A reviewer must be a registered company auditor (within the meaning of the Corporations Act 2001). However, an individual who is taken to be a registered company auditor under section 324BE of the Corporations Act 2001 is taken to be a registered company auditor for the purpose of this guideline. Note: This has the effect of widening the class of individuals who can undertake a review. 28.2. The auditor or reviewer must undertake the audit or review, and provide the fund with a report, in accordance with the *auditing standards. 28.3. The audit or review must be finalised before the fund is required to give to the Commissioner it's *income tax return for the relevant *financial year. PENALTY: 10 penalty units. PENALTY: 10 penalty units. 29. The trustee must make the report available to the Commissioner upon request, unless the report has already been given to the Commissioner of the Australian Charities and Not-for-profits Commission. PENALTY: 10 penalty units. PENALTY: 10 penalty units. INVESTMENT STRATEGY | 30. The trustee must prepare and maintain a current investment strategy for the fund.: 30.1. An appropriate investment strategy should set out the investment objectives of the fund and detail the investment methods the trustee will adopt to achieve those objectives. 30.2. The strategy must reflect the purpose and circumstances of the fund and have particular regard to (but not be limited to): • the risk involved in making, holding and realising, and the likely return from, the fund's investments, having regard to the fund's objects and its expected cash flow requirements (including distribution requirements); and • the composition of the fund's investments as a whole, including the extent to which the investments are diverse or involve the fund being exposed to risks from inadequate diversification; and • the liquidity of the fund's investments, having regard to its expected cash flow requirements (including distribution requirements); and • the ability of the fund to discharge its existing and prospective liabilities; and • the investment requirements imposed by *State laws or *Territory laws; and • status of the fund as a *registered charity (where applicable); and • perceived or actual material conflicts of interest in holding particular investments (including those relating to individuals involved in the decision-making of the fund); and • the terms and other circumstances relating to any gift to the fund under a will. PENALTY: 10 penalty units. • the risk involved in making, holding and realising, and the likely return from, the fund's investments, having regard to the fund's objects and its expected cash flow requirements (including distribution requirements); and • the composition of the fund's investments as a whole, including the extent to which the investments are diverse or involve the fund being exposed to risks from inadequate diversification; and • the liquidity of the fund's investments, having regard to its expected cash flow requirements (including distribution requirements); and • the ability of the fund to discharge its existing and prospective liabilities; and • the investment requirements imposed by *State laws or *Territory laws; and • status of the fund as a *registered charity (where applicable); and • perceived or actual material conflicts of interest in holding particular investments (including those relating to individuals involved in the decision-making of the fund); and • the terms and other circumstances relating to any gift to the fund under a will. PENALTY: 10 penalty units. 31. The trustee must implement the investment strategy, and must ensure that all investment decisions are made in accordance with it. PENALTY: 15 penalty units. PENALTY: 15 penalty units. 32. The investment strategy (and a record of the associated decision-making processes) must be available in a written form so that the trustee, an auditor, a reviewer, or the Commissioner can determine whether the fund has complied with these Guidelines and other *Australian laws. PENALTY: 10 penalty units. PENALTY: 10 penalty units. INVESTMENT LIMITATIONS | 33. The trustee must not *borrow money or maintain an existing borrowing of money.: 33.1. However, this guideline does not prohibit a trustee from *borrowing money if: • the purpose of the borrowing is to enable the trustee to make a distribution to a *deductible gift recipient which the trustee must make under these guidelines and which, apart from the borrowing, the trustee would be unable to make; and • the period of the borrowing does not exceed 90 days; and • the borrowing, when made, would not result in total borrowings exceeding 10 per cent of the *market value of the fund's assets. • the purpose of the borrowing is to enable the trustee to make a distribution to a *deductible gift recipient which the trustee must make under these guidelines and which, apart from the borrowing, the trustee would be unable to make; and • the period of the borrowing does not exceed 90 days; and • the borrowing, when made, would not result in total borrowings exceeding 10 per cent of the *market value of the fund's assets. 33.2. This guideline also does not prohibit a trustee from *borrowing money if: • the purpose of the borrowing is to enable the trustee to cover settlement of a transaction for the acquisition of a financial instrument; and • at the time the relevant investment decision was made, it was likely that the borrowing would not be needed; and • the period of the borrowing does not exceed 14 days; and • the borrowing, when made, would not result in total borrowings exceeding 10 per cent of the *market value of the fund's assets. • the purpose of the borrowing is to enable the trustee to cover settlement of a transaction for the acquisition of a financial instrument; and • at the time the relevant investment decision was made, it was likely that the borrowing would not be needed; and • the period of the borrowing does not exceed 14 days; and • the borrowing, when made, would not result in total borrowings exceeding 10 per cent of the *market value of the fund's assets. 33.3. Guideline 33 also does not apply to the acquisition of a financial instrument excluded by the Commissioner from that guideline. 34. The fund's investments must be made and maintained on an *arm's length, unless another guideline allows otherwise. | 35. The trustee must not give a security over, or in relation to, an asset of the fund.: 35.1. However, this guideline does not apply to: • the acquisition of a financial instrument excluded by the Commissioner from that guideline; or • an agreement to guarantee the repayment of any money lent by a creditor for the sole benefit of one or more *deductible gift recipients. • the acquisition of a financial instrument excluded by the Commissioner from that guideline; or • an agreement to guarantee the repayment of any money lent by a creditor for the sole benefit of one or more *deductible gift recipients. 36. The fund must not acquire an asset (except by way of gift) from, and must not make a loan or provide any other kind of financial assistance to, a founder of the fund, a donor to the fund, the trustee, a director, officer, agent, *member or employee of the trustee, or an *associate of any of these entities except: • by way of an arms' length commercial transaction; or • on terms more favourable to the fund than would otherwise be expected under an arms' length transaction. • by way of an arms' length commercial transaction; or • on terms more favourable to the fund than would otherwise be expected under an arms' length transaction. | 37. The trustee must keep the assets of the fund separate from all other assets.: 37.1. However, this guideline does not prevent a licensed trustee company or the Public Trustee of a state or territory from operating common funds for investment purposes. 38. The fund must not acquire an asset (except by way of gift) if the asset is capable of being a *collectable. 38.1. If the fund acquires such an asset by way of gift, it must sell or distribute the asset within 12 months after acquiring it. | 40. The fund must not *carry on a *business.: 40.1A. However, a fund does not contravene this guideline merely because its investment activities, because of repetition, volume and regularity, mean that it is *carrying on a *business. Note: The holding of investments, such as shares or rental properties, for the purpose of deriving income that can be distributed to deductible gift recipients is not considered to be carrying on a business. 40.1. The penalty for a contravention of this guideline is an amount equal to 25 per cent of the net profits of the business for each *financial year during all or part of which the contravention continues. UNCOMMERCIAL TRANSACTIONS AND BENEFITS TO FOUNDER/DONOR 41. The fund must not enter into any transaction that is uncommercial when entered into, unless the transaction is: • with a *deductible gift recipient covered by item 1 in the table in section 30-15 of the Income Tax Assessment Act 1997; and • in the course or furtherance of the fund's purpose. • with a *deductible gift recipient covered by item 1 in the table in section 30-15 of the Income Tax Assessment Act 1997; and • in the course or furtherance of the fund's purpose. 41.1. However, the fund may enter into an uncommercial transaction if it is on terms more favourable to the fund than would otherwise be expected under an arms' length transaction. PENALTY: 30 penalty units. PENALTY: 30 penalty units. 42. The fund must not *provide any benefit (except as set out in guideline 43), directly or indirectly, to: • the trustee; or • a *member, director, employee, *agent or officer of the trustee; or • a donor to the fund; or • a founder of the fund; or • an *associate of any of those entities (other than a *deductible gift recipient). PENALTY: An amount equal to the amount or value of the benefit provided. • the trustee; or • a *member, director, employee, *agent or officer of the trustee; or • a donor to the fund; or • a founder of the fund; or • an *associate of any of those entities (other than a *deductible gift recipient). PENALTY: An amount equal to the amount or value of the benefit provided. FEES AND EXPENSES 43. The trustee may apply income or capital of a *private ancillary fund: • to reimburse the trustee for reasonable expenses incurred on behalf of the fund; and • to pay fair and reasonable remuneration for the trustee's services in administering the fund. Note: A trustee incurs reasonable expenses on behalf of a fund when providing reasonable remuneration benefits to some of the individuals listed in guideline 42 (including providing benefits of a minor or incidental nature to an employee). • to reimburse the trustee for reasonable expenses incurred on behalf of the fund; and • to pay fair and reasonable remuneration for the trustee's services in administering the fund. DONORS 44. The fund must be private in nature. This characteristic implies that there must be a close relationship between those who establish the fund and those who donate to it. Note: The features of a *private ancillary fund can be contrasted with those of a public ancillary fund, which can collect donations from the public. | 45. The fund must not solicit donations from the public. PENALTY: 30 penalty units.: PENALTY: 30 penalty units. 46. In any *financial year, the fund must not accept donations totalling more than 20 per cent (in total) of the *market value of its assets (determined at the end of the previous financial year) from entities other than: • a founder of the fund; or • *associates of the founder; or • employees of the founder; or • a deceased estate of any of those entities. PENALTY: 10 penalty units. • a founder of the fund; or • *associates of the founder; or • employees of the founder; or • a deceased estate of any of those entities. PENALTY: 10 penalty units. | 47. The fund must issue a receipt for every gift it receives.: 47.1. The receipt must include the name and *ABN of the fund and the name of the donor and must state that the receipt is for a gift received by the fund. COMPLIANCE WITH ALL RELEVANT LAWS 48. The fund must comply with all relevant *Australian laws, all legally binding directions given to it by the Commissioner and all the requirements contained in these Guidelines. 49. The trustee must ensure that the fund's distributions to *deductible gift recipients do not put at risk the validity of the trust under *State law or *Territory law. Note: In some states and territories, distributions cannot be lawfully made from a charitable fund to a non-charitable deductible gift recipient. WINDING UP OR CEASING TO BE A PRIVATE ANCILLARY FUND 50. If the fund winds up or ceases to be a *private ancillary fund, all the fund's net assets must be provided as described in paragraph (a) of item 2 in the table in section 30-15 of the Income Tax Assessment Act 1997. Note: see note to guideline 10 . CONVERTING A PRIVATE ANCILLARY FUND INTO A PUBLIC ANCILLARY FUND 51. With the agreement of the Commissioner, the fund may amend its governing rules to convert the fund into a public ancillary fund. 51.1. Nothing in these Guidelines prevents a conversion agreed to by the Commissioner. Note 1: This means that after receiving the agreement of the Commissioner, the trustee may ignore any guideline to the extent that it would prevent the conversion of the private ancillary fund into a public ancillary fund. Note 2: After the conversion, the rules applying to public ancillary funds apply to the converted fund. PORTABILITY 51A. With the agreement of the Commissioner, a *private ancillary fund may transfer assets to another * ancillary fund if: • it transfers all of its net assets to that ancillary fund; and • it has already complied with guidelines 19 to 19.6 for that financial year (about minimum annual distributions); and • the net assets of the fund have not been received from another ancillary fund during the 2 previous financial years. • it transfers all of its net assets to that ancillary fund; and • it has already complied with guidelines 19 to 19.6 for that financial year (about minimum annual distributions); and • the net assets of the fund have not been received from another ancillary fund during the 2 previous financial years. 59. If a fund does not have a trustee that is a *constitutional corporation, then guideline 14.1 does not apply to the fund. Instead, at least one individual with a degree of responsibility to the Australian community as a whole must be a trustee of the fund. 60. If a fund has an existing borrowing as at 30 September 2009, the fund may maintain that borrowing despite guideline 33. However, the fund may not alter the terms of the borrowing without the prior agreement of the Commissioner. Name Registration Commencement Application, saving and transitional provisions Private Ancillary Fund Guidelines 2009 ( F2009L03700 ) 1 October 2009 Private Ancillary Fund and Public Ancillary Fund Amendment Guidelines 2016 4 May 2016 ( F2016L00651 ) 5 May 2016 —- Provision affected How affected Guideline 8 am. No. F2016L00651, 2016 Guideline 8 (note) am. No. F2016L00651, 2016 Guideline 12 (note) rep. No. F2016L00651, 2016 Guideline 14 ad. No F2016L00651, 2016 Guideline 17 ad. No. F2016L00651, 2016 Guideline 19 am. No. F2016L00651, 2016 Guideline 19 (note) ad. No. F2016L00651, 2016 Guideline 19.1 am. No. F2016L00651, 2016 Guideline 19.1 (note) am. No. F2016L00651, 2016 Guideline 19.3 ad. No. F2016L00651, 2016 Guideline 19.6 ad. No. F2016L00651, 2016 Guideline 20 (note) am. No. F2016L00651, 2016 Guideline 20.1 (note 3) am. No. F2016L00651, 2016 Guideline 21.1 am. No. F2016L00651, 2016 Guideline 21.1.1 (note) am. No. F2016L00651, 2016 Guideline 22 (note) am. No. F2016L00651, 2016 Guideline 23 am. No. F2016L00651, 2016 Guideline 26.1 ad. No. F2016L00651, 2016 Guideline 27 am. No. F2016L00651, 2016 Guideline 28 am. No. F2016L00651, 2016 Guideline 28.2 am. No. F2016L00651, 2016 Guideline 28.3 am. No. F2016L00651, 2016 Guideline 29 am. No. F2016L00651, 2016 Guideline 30.2 ad. No. F2016L00651, 2016 Guideline 31 (the penalty amount) am. No. F2016L00651, 2016 Guideline 32 am. No. F2016L00651, 2016 Guideline 34 am. No. F2016L00651, 2016 Guideline 35.1 am. No. F2016L00651, 2016 Guideline 37 ad. No. F2016L00651, 2016 Guideline 40 ad. No. F2016L00651, 2016 Guideline 42 am. No. F2016L00651 2016 Guideline 43 ad. No. F2016L00651, 2016 Part 2, Guideline 51A ad. No. F2016L00651, 2016 Guidelines 52 to 55 rep. No. F2016L00651, 2016 Guidelines 56 to 58 rep. No. F2016L00651, 2016 [1] Bray v Federal Commissioner of Taxation (1978) 140 CLR 560; 78 ATC 4179; 8 ATR 569.", "Related_Explanatory_Statements": "PAF 2009/1 - Explanatory statement", "Is_Draft": false, "Is_Repealed": true, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/PAF20091C1/00001", "Unmatched_Content": "39. The penalty in relation to each of guidelines 33 to 38 is 30 penalty units."}
{"Instrument_Reference": "LI 2023/28", "Title": "Taxation Administration (Defence Related International Obligations and Other Matters – Indirect Tax Refunds) Determination 2023", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "LI 2023/28 backfill", "Date_of_Issue": "14 July 2023", "Signatory": "Richard Marles Deputy Prime Minister Minister for Defence", "Registration_Number": "F2023L01017", "Registration_Date": "19 July 2023", "Body": "1 Name: This instrument is the Taxation Administration (Defence Related International Obligations and Other Matters – Indirect Tax Refunds) Determination 2023 | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. Part 1 to Part 4 (inclusive) The day after this instrument is registered. 2. Part 5 The day of entry into force of the Japan RAA. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 105-120 in Schedule 1 to the Taxation Administration Act 1953. | 4 Definitions: Note: An expression used in Schedule 1 to the Taxation Administration Act 1953 has the same meaning as in the Income Tax Assessment Act 1997 (see subsection 3AA(2) of the Taxation Administration Act 1953). The following expressions used in this instrument are defined in subsection 995-1(1) of the Income Tax Assessment Act 1997: (a) Defence Minister; (b) indirect tax; (c) input tax credit; (d) tax invoice; (e) visiting force; (f) Commissioner. (a) Defence Minister; (b) indirect tax; (c) input tax credit; (d) tax invoice; (e) visiting force; (f) Commissioner. In this instrument: Act means the Taxation Administration Act 1953. acquisition has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999. Australia Singapore Military Training Initiative means the initiative between Australia and Singapore for unilateral military training activities by Singapore visiting forces in central and northern Queensland, and the acquisition of land and development of facilities and infrastructure to facilitate such training, as governed by the Agreement between the Government of Australia and the Government of the Republic of Singapore concerning Military Training and Training Area Development in Australia, signed on 23 March 2020 and which entered into force on 10 December 2020. commissary includes any of the following: (a) a military sales facility; (b) an exchange facility; (c) an officers' club; (d) an enlisted person's club; (e) any other similar military facility. Defence Department means the Department administered by the Defence Minister. development activities means the activities governed by Part III of the Agreement between the Government of Australia and the Government of the Republic of Singapore concerning Military Training and Training Area Development in Australia, signed on 23 March 2020 and which entered into force on 10 December 2020. Japan RAA refers to the Agreement between Japan and Australia concerning the Facilitation of Reciprocal Access and Cooperation between the Self-Defense Forces of Japan and the Australian Defence Force, as signed on 6 January 2022 by Mr. KISHIDA Fumio, Prime Minister of Japan, and the Hon. Scott Morrison, MP, then Prime Minister of the Commonwealth of Australia. This definition includes any subsequent versions or amendments of that Agreement as agreed between Australia and Japan. JSF Program means the multi-national project for the development, demonstration, production, and sustainment of the Joint Strike Fighter that is implemented under the Memorandum of Understanding among the Department of Defence of Australia and the Minister of National Defence of Canada and the Ministry of Defence of Denmark and the Ministry of Defence of the Italian Republic and the Minister of Defence of the Kingdom of the Netherlands and the Ministry of Defence of the Kingdom of Norway and the Secretary of State for Defence of the United Kingdom of Great Britain and Northern Ireland and the Secretary of Defence on behalf of the Department of Defence of the United States of America Concerning the Production, Sustainment and Follow-On Development of the Joint Strike Fighter, which entered into effect on 30 September 2021. member of a civilian component of a visiting force has the same meaning as in the Defence (Visiting Forces) Act 1963. Note: See subsection 5(3) of the Defence (Visiting Forces) Act 1963. member of a visiting force has the same meaning as in the Defence (Visiting Forces) Act 1963. Note: See subsection 5(2) of the Defence (Visiting Forces) Act 1963. (a) a military sales facility; (b) an exchange facility; (c) an officers' club; (d) an enlisted person's club; (e) any other similar military facility. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Acquisitions and payment of refund – vehicles and other goods: (1) This section covers an acquisition of vehicles, equipment, weapons, armaments, provisions, or any other goods, that: (a) is made by a visiting force of Papua New Guinea or a member of a visiting force of Papua New Guinea; and (b) at the time of the acquisition, was intended for the official use of the visiting force of Papua New Guinea. (a) is made by a visiting force of Papua New Guinea or a member of a visiting force of Papua New Guinea; and (b) at the time of the acquisition, was intended for the official use of the visiting force of Papua New Guinea. (2) Subject to the condition in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the visiting force of Papua New Guinea, or by or on behalf of a member of the visiting force of Papua New Guinea, is payable. (3) Unless otherwise approved by the Defence Minister, a refund is only payable if the State of Papua New Guinea retains ownership of the goods acquired. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the visiting force of Papua New Guinea, or to the Defence Department on behalf of the member of the visiting force of Papua New Guinea. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the visiting force of Papua New Guinea (or member of the visiting force) or reimbursed by the Defence Department to the visiting force of Papua New Guinea (or member of the visiting force). Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the visiting force of Papua New Guinea (or member of the visiting force) or reimbursed by the Defence Department to the visiting force of Papua New Guinea (or member of the visiting force). | 7 Acquisitions and payment of refund—fuels, oils and lubricants: (1) This section covers an acquisition of fuels, oils or lubricants made on or after 1 July 2000, that: (a) is made by the Government of Singapore or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in official vehicles, aircrafts or vessels of: (i) a member of a visiting force of Singapore; or (ii) a member of a civilian component of a visiting force of Singapore. (a) is made by the Government of Singapore or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in official vehicles, aircrafts or vessels of: (i) a member of a visiting force of Singapore; or (ii) a member of a civilian component of a visiting force of Singapore. (i) a member of a visiting force of Singapore; or (ii) a member of a civilian component of a visiting force of Singapore. (2) A refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of Singapore is payable. (3) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of Singapore. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of Singapore or reimbursed by the Defence Department to the Government of Singapore. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of Singapore or reimbursed by the Defence Department to the Government of Singapore. 8 Acquisitions and payment of refund—development activities under the Australia Singapore Military Training Initiative (1) This section covers an acquisition made on or after 13 October 2016 under the Australia Singapore Military Training Initiative, that: (a) is made by, or on behalf of, a visiting force of Singapore, or by a member of a visiting force of Singapore; and (b) at the time of the acquisition, was intended for use in accordance with the Australia Singapore Military Training Initiative. (a) is made by, or on behalf of, a visiting force of Singapore, or by a member of a visiting force of Singapore; and (b) at the time of the acquisition, was intended for use in accordance with the Australia Singapore Military Training Initiative. (2) Subject to the limitation in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of a visiting force of Singapore, or by or on behalf of a member of a visiting force of Singapore, is payable. (3) A refund is only payable for indirect tax derived from amounts paid by or on behalf of the Government of Singapore to cover the costs of development activities under the Australia Singapore Military Training Initiative. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the visiting force of Singapore, or to the Defence Department on behalf of the member of the visiting force of Singapore. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is paid by the Defence Department on behalf of the visiting force of Singapore (or member of the visiting force) out of the special account established for the purposes of the Australia Singapore Military Training Initiative. Any amount refunded by the Commissioner will be applied to this special account. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is paid by the Defence Department on behalf of the visiting force of Singapore (or member of the visiting force) out of the special account established for the purposes of the Australia Singapore Military Training Initiative. Any amount refunded by the Commissioner will be applied to this special account. Division 1—General | 9 Acquisitions and payment of refund—motor vehicles for members of visiting force: (1) This section covers an acquisition of a motor vehicle (whether by purchase or lease) that: (a) is made by a member of a visiting force of the United States of America; and (b) at the time of the acquisition, was intended for the use (other than commercial use) of the member. (a) is made by a member of a visiting force of the United States of America; and (b) at the time of the acquisition, was intended for the use (other than commercial use) of the member. (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by the member of a visiting force of the United States of America is payable. (3) A refund is only payable if: (a) the motor vehicle was manufactured or assembled in Australia; and (b) the motor vehicle: (i) remains in the ownership and possession of, and is used by, the member who acquired it for the period of 2 years after the date when it was acquired; or (ii) is exported within that 2 year period; and (c) the motor vehicle is not transferred to another person without the approval of the Defence Minister; and (d) the claim for the refund: (i) is authorised by, or on behalf of, the Defence Attaché of the United States of America; and (ii) is given to the Defence Department with the tax invoice that relates to the acquisition; and (e) if the member who acquired the motor vehicle (the second motor vehicle): (i) had acquired another motor vehicle in Australia (the first motor vehicle) to which subsection (4) applies; or (ii) had imported another motor vehicle (the first motor vehicle) into Australia in respect of which no duty was payable under the Customs Tariff Act 1995; and the military authorities of the United States of America have certified that the domestic circumstances of the member required the acquisition of the second motor vehicle (a) the motor vehicle was manufactured or assembled in Australia; and (b) the motor vehicle: (i) remains in the ownership and possession of, and is used by, the member who acquired it for the period of 2 years after the date when it was acquired; or (ii) is exported within that 2 year period; and (c) the motor vehicle is not transferred to another person without the approval of the Defence Minister; and (d) the claim for the refund: (i) is authorised by, or on behalf of, the Defence Attaché of the United States of America; and (ii) is given to the Defence Department with the tax invoice that relates to the acquisition; and (e) if the member who acquired the motor vehicle (the second motor vehicle): (i) had acquired another motor vehicle in Australia (the first motor vehicle) to which subsection (4) applies; or (ii) had imported another motor vehicle (the first motor vehicle) into Australia in respect of which no duty was payable under the Customs Tariff Act 1995; and the military authorities of the United States of America have certified that the domestic circumstances of the member required the acquisition of the second motor vehicle (i) remains in the ownership and possession of, and is used by, the member who acquired it for the period of 2 years after the date when it was acquired; or (ii) is exported within that 2 year period; and (i) is authorised by, or on behalf of, the Defence Attaché of the United States of America; and (ii) is given to the Defence Department with the tax invoice that relates to the acquisition; and (i) had acquired another motor vehicle in Australia (the first motor vehicle) to which subsection (4) applies; or (ii) had imported another motor vehicle (the first motor vehicle) into Australia in respect of which no duty was payable under the Customs Tariff Act 1995; and (4) This subsection applies to the first motor vehicle if: (a) the motor vehicle was acquired before 1 July 2000 and no sales tax was paid in respect of the acquisition; or (b) the motor vehicle was acquired on or after 1 July 2000 and a refund was paid in respect of the motor vehicle in accordance with: (i) this instrument; or (ii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2018; or (iii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2005. (a) the motor vehicle was acquired before 1 July 2000 and no sales tax was paid in respect of the acquisition; or (b) the motor vehicle was acquired on or after 1 July 2000 and a refund was paid in respect of the motor vehicle in accordance with: (i) this instrument; or (ii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2018; or (iii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2005. (i) this instrument; or (ii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2018; or (iii) the Taxation Administration (Defence Related International Obligations—Indirect Tax Refunds) Determination 2005. (5) The Commissioner must pay the amount (if any) to the Defence Department on behalf of member of the visiting force of the United States of America. Note: The Defence Department pays the refunded amount to the member of the visiting force of the United States of America who made the acquisition. Note: The Defence Department pays the refunded amount to the member of the visiting force of the United States of America who made the acquisition. | 10 Acquisitions and payment of refund—official use by a visiting force: (1) This section covers an acquisition, that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for the official use of a visiting force of the United States of America. (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for the official use of a visiting force of the United States of America. (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable. (3) A refund is only payable in respect of equipment, materials, supplies or other property (including real property) if: (a) the property acquired is not for resale; and (b) unless otherwise approved by the Defence Minister, the Government of the United States of America retains title in the property acquired. (a) the property acquired is not for resale; and (b) unless otherwise approved by the Defence Minister, the Government of the United States of America retains title in the property acquired. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. | 11 Acquisitions and payment of refund—goods for commissaries: (1) This section covers an acquisition of goods that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in, or sale by, a commissary of the United States of America. (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in, or sale by, a commissary of the United States of America. (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable. (3) A refund is only payable if, in the event the acquired goods are sold: (a) they are sold only to: (i) a member of a visiting force of the United States of America; or (ii) a member of a civilian component of a visiting force of the United States of America; or (iii) a dependant of a member mentioned in subparagraph (i) or (ii); and (b) they are not resold on the local market. (a) they are sold only to: (i) a member of a visiting force of the United States of America; or (ii) a member of a civilian component of a visiting force of the United States of America; or (iii) a dependant of a member mentioned in subparagraph (i) or (ii); and (b) they are not resold on the local market. (i) a member of a visiting force of the United States of America; or (ii) a member of a civilian component of a visiting force of the United States of America; or (iii) a dependant of a member mentioned in subparagraph (i) or (ii); and (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Division 2—Pine Gap and North West Cape 12 Acquisitions and payment of refund—use in construction, maintenance or operation of Joint Defence Facility Pine Gap or Harold E Holt Naval Communication Station (1) This section covers an acquisition that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory (the Facility); or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station). (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory (the Facility); or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station). (i) the Joint Defence Facility Pine Gap in the Northern Territory (the Facility); or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia (the Station). (2) Subject to the conditions in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable. (3) A refund is only payable in respect of equipment, materials, supplies or other property (including real property) if: (a) the property acquired is not for resale; (b) the Government of the United States of America has certified that the property acquired is for the use in the construction, maintenance or operation of the Facility or the Station; and (c) the property acquired has become the property of the Government of the United States of America before being used. (a) the property acquired is not for resale; (b) the Government of the United States of America has certified that the property acquired is for the use in the construction, maintenance or operation of the Facility or the Station; and (c) the property acquired has become the property of the Government of the United States of America before being used. (4) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. 13 Acquisitions and payment of refund—incorporated or wholly consumed in construction, maintenance or operation of Joint Defence Facility Pine Gap or Harold E Holt Naval Communication Station (1) This section covers an acquisition that: (a) is made by the Government of the United States of America; and (b) at the time of the acquisition, was intended to be incorporated into, or wholly consumed in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory; or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia. (a) is made by the Government of the United States of America; and (b) at the time of the acquisition, was intended to be incorporated into, or wholly consumed in the construction, maintenance or operation of: (i) the Joint Defence Facility Pine Gap in the Northern Territory; or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia. (i) the Joint Defence Facility Pine Gap in the Northern Territory; or (ii) the Harold E Holt Naval Communication Station at North West Cape in Western Australia. (2) A refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by the Government of the United States of America is payable. (3) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Division 3—Joint Strike Fighter Program | 14 Acquisitions and payment of refund—JSF Program: (1) This section covers an acquisition made on or after 1 November 2021 that: (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in the JSF Program. (a) is made by the Government of the United States of America or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for use in the JSF Program. (2) A refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of the Government of the United States of America is payable. (3) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of the United States of America or reimbursed by the Defence Department to the Government of the United States of America. | 15 Acquisitions and payment of refund—activities under the Japan RAA: (1) This section covers an acquisition or use of materials, supplies, equipment (including Motor Vehicles) and services made after entry into force of the Japan RAA that: (a) is made by the Government of Japan or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for their own consumption or for exclusive and official use of: (i) a visiting force of Japan; or (ii) the civilian component of a visiting force of Japan. (a) is made by the Government of Japan or a person or body on behalf of that Government; and (b) at the time of the acquisition, was intended for their own consumption or for exclusive and official use of: (i) a visiting force of Japan; or (ii) the civilian component of a visiting force of Japan. (i) a visiting force of Japan; or (ii) the civilian component of a visiting force of Japan. (2) Subject to the limitation in subsection (3), a refund of an amount equal to the amount (if any) of indirect tax borne in respect of the acquisition by or on behalf of a visiting force of Japan, or a member of a civilian component of a visiting force, or by or on behalf of that member, is payable. (3) A refund is only payable in respect of materials, supplies, equipment (including Motor Vehicles) and services if: (a) unless otherwise approved by the Defence Minister, the Government of Japan retains title in the resulting property acquired (from the acquisition of those materials, supplies, equipment and services); and (b) the acquisition is not a personal acquisition of materials, supplies, equipment, and services by a member of the visiting force of Japan or the civilian component of the visiting force of Japan; and (c) Defence Department would have been entitled to an input tax credit had they made the acquisition under the same circumstances; and (d) a tax invoice is provided to Defence Department in respect of the relevant acquisition. (a) unless otherwise approved by the Defence Minister, the Government of Japan retains title in the resulting property acquired (from the acquisition of those materials, supplies, equipment and services); and (b) the acquisition is not a personal acquisition of materials, supplies, equipment, and services by a member of the visiting force of Japan or the civilian component of the visiting force of Japan; and (c) Defence Department would have been entitled to an input tax credit had they made the acquisition under the same circumstances; and (d) a tax invoice is provided to Defence Department in respect of the relevant acquisition. (4) For the purposes of this 'Part 5 – Japan', 'civilian component' excludes those persons falling within sections 5(3)(a)(ii) and 5(3)(b) of the Defence (Visiting Forces) Act 1963. (5) The Commissioner must pay the amount (if any) to the Defence Department on behalf of the visiting force of Japan, or to the Defence Department on behalf of the member of the visiting force of Japan. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of Japan or reimbursed by the Defence Department to the Government of the Japan. Note: The amount (if any) of indirect tax in respect of an acquisition covered by subsection (1) is either paid by the Defence Department on behalf of the Government of Japan or reimbursed by the Defence Department to the Government of the Japan. Taxation Administration (Defence Related International Obligations and Other Matters—Indirect Tax Refunds) Determination 2022 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2023/28 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202328/00001", "Unmatched_Content": "I, Richard Marles, Deputy Prime Minister, make the following instrument."}
{"Instrument_Reference": "LI 2026/D18", "Title": "Taxation Administration (PAYG Withholding Variation for Foreign Resident Capital Gains Withholding Payments) Legislative Instrument 2026", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Draft Legislative Instrument", "Topic_Category": "LI 2026/D18 — Draft Taxation Administration (PAYG Withholding Variation for Foreign Resident Capital Gains Withholding Payments) Legislative Instrument 2026", "Date_of_Issue": "17 July 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name: This instrument is the Taxation Administration (PAYG Withholding Variation for Foreign Resident Capital Gains Withholding Payments) Legislative Instrument 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 14-235(5) in Schedule 1 to the Taxation Administration Act 1953. | 4 Definitions: Note: A number of expressions used in this instrument have the same meaning as in Schedule 1 to the Act. Expressions in Schedule 1 to the Act have the same meaning as in the ITAA 1997 (see section 3AA of the Act). The following expressions are relevantly defined in section 995-1 of the ITAA 1997: (a) acquire; (b) Commissioner (c) CGT asset; (d) foreign resident; (e) registered charity; (f) spouse. (a) acquire; (b) Commissioner (c) CGT asset; (d) foreign resident; (e) registered charity; (f) spouse. In this instrument: Act means the Taxation Administration Act 1953. clearance certificate means a certificate that is issued by the Commissioner under section 14-220 in Schedule 1 to the Act. ITAA 1997 means the Income Tax Assessment Act 1997. non-IARPI declaration means a declaration that is made by an entity under subsection 14-225(2) in Schedule 1 to the Act. notice of variation means a notice that is given by the Commissioner under subsection 14-235(2) in Schedule 1 to the Act. relevant foreign resident means an entity to which subsection 14-210(1) in Schedule 1 to the Act applies. residency declaration means a declaration that is made by an entity under subsection 14-225(1) in Schedule 1 to the Act residue, in relation to the sale of a CGT asset, means the amount worked out as follows: Step 1: Work out the amount of the proceeds from the sale of the CGT asset. Step 2: Add the expenses incidental to the sale of the CGT asset and amounts payable to registered mortgagees of the CGT asset. Step 3: Subtract the amount calculated in step 2 from the amount worked out in step 1. specified exempt entity means an entity that is: (a) registered on the Australian Business Register with an entity type of: (i) Commonwealth Government Entity; or (ii) Local Government Entity; or (iii) State Government Entity; or (iv) Territory Government Entity; or (b) a registered charity that provides documentation showing that they are endorsed under Subdivision 50-B of the ITAA 1997 as being exempt from income tax. specified mortgagee, in relation to a CGT asset, means an entity: (a) that is an authorised deposit-taking institution within the meaning of section 5 of the Banking Act 1959; and (b) to which the CGT asset is mortgaged. (a) registered on the Australian Business Register with an entity type of: (i) Commonwealth Government Entity; or (ii) Local Government Entity; or (iii) State Government Entity; or (iv) Territory Government Entity; or (b) a registered charity that provides documentation showing that they are endorsed under Subdivision 50-B of the ITAA 1997 as being exempt from income tax. (i) Commonwealth Government Entity; or (ii) Local Government Entity; or (iii) State Government Entity; or (iv) Territory Government Entity; or (a) that is an authorised deposit-taking institution within the meaning of section 5 of the Banking Act 1959; and (b) to which the CGT asset is mortgaged. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Variation for acquisitions from multiple vendors: (1) The amount that the owner of a CGT asset must pay to the Commissioner under section 14-200 or 14-205 in Schedule 1 to the Act, in relation to the acquisition of the asset, is varied to the amount worked out under subsection (2) if: (a) the CGT asset is acquired from more than one entity; and (b) at least one of the entities is a relevant foreign resident; and (c) at least one (but not all) of the entities has provided the owner of the CGT asset with a clearance certificate, a non-IARPI declaration, a residency declaration or a notice of variation that has effect at, or is for a period that covers, the time of the acquisition. (a) the CGT asset is acquired from more than one entity; and (b) at least one of the entities is a relevant foreign resident; and (c) at least one (but not all) of the entities has provided the owner of the CGT asset with a clearance certificate, a non-IARPI declaration, a residency declaration or a notice of variation that has effect at, or is for a period that covers, the time of the acquisition. (2) The amount to be paid to the Commissioner is the sum of the following amounts: (a) for each entity from which the CGT asset is acquired that has not provided a document referred to in paragraph (1)(c) – the amount which would be required to be paid to the Commissioner under paragraph 14-200(3)(a) or 14-205(4)(b) of Schedule 1 to the Act multiplied by the entity's percentage interest in the CGT asset just before the time of the acquisition referred to in subsection (1); and (b) for each entity from which the CGT asset is acquired that has provided a notice of a variation that is in force at the time of the acquisition – the varied amount stated in the notice of variation; and (c) for each other entity from which the CGT asset is acquired – nil. (a) for each entity from which the CGT asset is acquired that has not provided a document referred to in paragraph (1)(c) – the amount which would be required to be paid to the Commissioner under paragraph 14-200(3)(a) or 14-205(4)(b) of Schedule 1 to the Act multiplied by the entity's percentage interest in the CGT asset just before the time of the acquisition referred to in subsection (1); and (b) for each entity from which the CGT asset is acquired that has provided a notice of a variation that is in force at the time of the acquisition – the varied amount stated in the notice of variation; and (c) for each other entity from which the CGT asset is acquired – nil. (3) In working out an entity's percentage interest for the purposes of paragraph (2)(a), if the CGT asset is acquired from multiple entities as joint tenants, each entity is to be treated as holding an equal percentage interest in the CGT asset. | 7 Variation for acquisitions resulting from death: The amount that must be paid to the Commissioner under section 14-200 in Schedule 1 to the Act, in relation to the acquisition of a CGT asset, is varied to nil if that acquisition is of a kind to which sections 128-15, 128-25, or 128-50 of the ITAA 1997 applies. | 8 Variation for acquisitions from income tax exempt entities: The amount that the owner of a CGT asset must pay to the Commissioner under section 14-200 in Schedule 1 to the Act, in relation to the acquisition of the asset, is varied to nil if the asset is acquired from a specified exempt entity. | 9 Variation for acquisitions resulting from marriage or relationship breakdowns: The amount that the owner of a CGT asset must pay to the Commissioner under section 14-200 in Schedule 1 to the Act, in relation to the acquisition of the asset from a spouse or former spouse, is varied to nil if: (a) the CGT asset is acquired because of the matters referred to in the paragraphs in subsection 126-5(1) of the ITAA 1997; and (b) the owner has a copy of the documents in relation to those matters. (a) the CGT asset is acquired because of the matters referred to in the paragraphs in subsection 126-5(1) of the ITAA 1997; and (b) the owner has a copy of the documents in relation to those matters. | 10 Variation for acquisitions resulting from mortgagee sales: The amount that the owner of a CGT asset must pay to the Commissioner under section 14-200 in Schedule 1 to the Act, in relation to the acquisition of the asset, is varied to nil if: (a) the CGT asset is real property of a kind mentioned in paragraph 855-20(a) of the ITAA 1997; and (b) the acquisition happens as result of a specified mortgagee exercising its power of sale over the CGT asset; and (c) the residue from the proceeds of the sale of the CGT asset is no greater than zero; and (d) the owner receives written notification from the specified mortgagee that they are not required to pay, in relation to the acquisition, an amount to the Commissioner under section 14-200 in Schedule 1 to the Act because the conditions in the preceding paragraphs of this section are satisfied. (a) the CGT asset is real property of a kind mentioned in paragraph 855-20(a) of the ITAA 1997; and (b) the acquisition happens as result of a specified mortgagee exercising its power of sale over the CGT asset; and (c) the residue from the proceeds of the sale of the CGT asset is no greater than zero; and (d) the owner receives written notification from the specified mortgagee that they are not required to pay, in relation to the acquisition, an amount to the Commissioner under section 14-200 in Schedule 1 to the Act because the conditions in the preceding paragraphs of this section are satisfied. PAYG Withholding variation for foreign resident capital gains withholding payments - acquisitions from multiple entities | 1 The whole of the instrument: Repeal the instrument PAYG Withholding variation for foreign resident capital gains withholding payments - deceased estates and legal personal representatives | 2 The whole of the instrument: Repeal the instrument PAYG Withholding variation for foreign resident capital gains withholding payments - income tax exempt entities | 3 The whole of the instrument: Repeal the instrument PAYG Withholding variation for foreign resident capital gains withholding payments - marriage or relationship breakdowns | 4 The whole of the instrument: Repeal the instrument PAYG Withholding variation for foreign resident capital gains withholding payments - no residue after a mortgagee exercises a power of sale 2020 | 5 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires the Commissioner to undertake appropriate and reasonably practicable consultation before they make a determination. As part of the consultation process, you are invited to comment on the draft determination and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 14 August 2026 Contact officer: Gnanakumary Aran Email: gnanakumary.aran@ato.gov.au Phone: 03 8632 5112 Please forward your comments to the contact officer by the due date. Due date: 14 August 2026 Contact officer: Gnanakumary Aran Email: gnanakumary.aran@ato.gov.au Phone: 03 8632 5112", "Related_Explanatory_Statements": "LI 2026/D18 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026D18/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation make the following instrument."}
{"Instrument_Reference": "LI 2026/26", "Title": "Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2026", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "F2026L00973 — Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2026", "Date_of_Issue": "15 July 2026", "Signatory": "Larissa Evans Acting Deputy Commissioner of Taxation", "Registration_Number": "F2026L00973", "Registration_Date": "17 July 2026", "Body": "1 Name: This instrument is the Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 65(1) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 4 of the Act, including the following: (a) CEO; (b) Duty or \"Excise Duty\"; (c) excisable LPG use; (d) LPG. (a) CEO; (b) Duty or \"Excise Duty\"; (c) excisable LPG use; (d) LPG. In this instrument: Act means the Excise Act 1901. accounting period means the 12-month period adopted for income tax purposes under section 18 of the Income Tax Assessment Act 1936, or another period authorised in writing by the CEO for the purposes of this instrument. aggregated transport clearances means the total volume of transport LPG that, during an accounting period, a person: (a) expects to deliver for home consumption from all their excise-licensed premises based on historical data, where such data is available; or (b) reasonably expects to deliver for home consumption from all their excise-licensed premises, where historical data is not available. ambient conditions method means the method where the volume of LPG is worked out by measuring the quantity of LPG delivered in litres at the ambient temperature and operating pressure at the time it is delivered for home consumption. density-based volume method means the method where the volume of LPG is worked out in litres for a quantity of LPG measured in kilograms at the time it is delivered for home consumption, by using either: (a) a factor based on the measured density of the LPG at ambient temperature corrected to what it would be under the standard reference conditions; or (b) where subsection 24(1) of the Excise Regulation 2015 applies, the conversion rate specified in that subsection. excise-licensed premises means one or more premises that are covered by a licence relevant for the purposes of this instrument and which is granted under section 39A of the Act. periodic settlement permission means a permission given under subsection 61C(1C) of the Act. standard corrections method means the method where the volume of LPG in litres is worked out at the time it is delivered for home consumption as follows: Step 1: Measure the volume of the LPG using volumetric measurement equipment. Step 2: Correct the volume measured under step 1 to what it would be under the standard reference conditions. standard reference conditions, in relation to a quantity of LPG, means the quantity of LPG at a temperature of 15 degrees Celsius and the equilibrium vapour pressure at 15 degrees Celsius. transport LPG means: (a) LPG that is intended to be used for an excisable LPG use; and (b) LPG delivered in the same container that is intended to be used both for an excisable LPG use and another use. (a) expects to deliver for home consumption from all their excise-licensed premises based on historical data, where such data is available; or (b) reasonably expects to deliver for home consumption from all their excise-licensed premises, where historical data is not available. (a) a factor based on the measured density of the LPG at ambient temperature corrected to what it would be under the standard reference conditions; or (b) where subsection 24(1) of the Excise Regulation 2015 applies, the conversion rate specified in that subsection. Step 1: Measure the volume of the LPG using volumetric measurement equipment. Step 2: Correct the volume measured under step 1 to what it would be under the standard reference conditions. (a) LPG that is intended to be used for an excisable LPG use; and (b) LPG delivered in the same container that is intended to be used both for an excisable LPG use and another use. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Volume correction rules: (1) A person delivering LPG for home consumption during an accounting period must use one of the following methods for the entire accounting period to work out the volume of transport LPG, if they have aggregated transport clearances of 150,000 litres or more for that period: (a) the density-based volume method; (b) the standard corrections method. (a) the density-based volume method; (b) the standard corrections method. (2) A person delivering LPG for home consumption during an accounting period must use one of the following methods for the entire accounting period to work out the volume of transport LPG, if they have aggregated transport clearances of less than 150,000 litres for that period: (a) the ambient conditions method; (b) the density-based volume method; (c) the standard corrections method. (a) the ambient conditions method; (b) the density-based volume method; (c) the standard corrections method. (3) Despite subsection (2), if required under a periodic settlement permission to correct volumes of LPG to standard reference conditions, a person delivering LPG for home consumption during an accounting period must use one of the following methods for the entire accounting period to work out the volume of transport LPG: (a) the density-based volume method; (b) the standard corrections method. (a) the density-based volume method; (b) the standard corrections method. (4) Despite subsections (1), (2) and (3), the CEO may authorise, in writing, a person to use any of the methods in this instrument for an accounting period.", "Related_Explanatory_Statements": "LI 2026/26 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202626/00001", "Unmatched_Content": "I, Larissa Evans, Acting Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/27", "Title": "Excise (Mass of CNG) Determination 2026 ", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "F2026L00979 — Excise (Mass of CNG) Determination 2026", "Date_of_Issue": "15 July 2026", "Signatory": "Larissa Evans Acting Deputy Commissioner of Taxation", "Registration_Number": "F2026L00979", "Registration_Date": "17 July 2026", "Body": "1 Name: This instrument is the Excise (Mass of CNG) Determination 2026 . | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 65(1) of the Excise Act 1901 . | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 4 of the Act, including the following: (a) CEO; (b) Collector; (c) fuel. (a) CEO; (b) Collector; (c) fuel. In this instrument: Act means the Excise Act 1901. accounting period means the 12 month period adopted for income tax purposes under section 18 of the Income Tax Assessment Act 1936, or another period authorised in writing by the CEO for the purposes of this instrument. aggregated clearances means the total mass of excisable CNG that, during an accounting period, a person: (a) expects to deliver for home consumption from all their excise-licensed premises based on historical data, where that data is available; or (b) reasonably expects to deliver for home consumption from all their excise-licensed premises, where historical data is not available. CNG means compressed natural gas. deliver (or delivered) for home consumption has the meaning given by section 61C of the Act. excisable CNG means CNG classified to sub-item 10.19C of the Schedule to the Excise Tariff Act 1921. excise-licensed premises means one or more premises that are covered by a licence relevant for the purposes of this instrument and which is granted under section 39A of the Act. non-excisable CNG means CNG that is not excisable CNG. relevant values and factors means, in relation to natural gas supplied by a gas supplier to a person delivering CNG for home consumption, the following factors provided to the person by the supplier in an invoice relating to the supply: (a) the heating value and pressure correction factors; or (b) the average heating value and average pressure correction factors. reliable measurement means a consistent and reliable way of indirectly measuring quantities of excisable CNG, including using one or more of the following: (a) gas flow meter measuring equipment; (b) a vehicle's odometer readings of kilometres travelled; (c) route distances in relation to a vehicle that operates on fixed routes; (d) kilowatt hours of electricity generated; (e) hours of operation of vehicle or equipment; (f) average hourly fuel consumption of vehicle or equipment. settlement period means the period specified in a notice of permission given by the Collector under subsection 61C(1C) of the Act. standard reference conditions means, in relation to a measured quantity of CNG, the quantity of the dry gas at a temperature of 15 degrees Celsius and an absolute pressure of 101.325 kilopascals. (a) expects to deliver for home consumption from all their excise-licensed premises based on historical data, where that data is available; or (b) reasonably expects to deliver for home consumption from all their excise-licensed premises, where historical data is not available. (a) the heating value and pressure correction factors; or (b) the average heating value and average pressure correction factors. (a) gas flow meter measuring equipment; (b) a vehicle's odometer readings of kilometres travelled; (c) route distances in relation to a vehicle that operates on fixed routes; (d) kilowatt hours of electricity generated; (e) hours of operation of vehicle or equipment; (f) average hourly fuel consumption of vehicle or equipment. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Rules for working out the mass of CNG: (1) A person must use the applicable method in section 7 to work out the mass of all excisable CNG they deliver for home consumption from each excise-licensed premises during an accounting period if: (a) they have aggregated clearances of 150,000 kilograms or more in the accounting period; or (b) the measurement equipment used to measure the excisable CNG at the time it is delivered for home consumption can distinguish quantities of excisable CNG from non-excisable CNG and natural gas. (a) they have aggregated clearances of 150,000 kilograms or more in the accounting period; or (b) the measurement equipment used to measure the excisable CNG at the time it is delivered for home consumption can distinguish quantities of excisable CNG from non-excisable CNG and natural gas. (2) A person must use the method in section 8 to work out the mass of all excisable CNG they deliver for home consumption from each excise-licensed premises during an accounting period if: (a) they have aggregated clearances of less than 150,000 kilograms in the accounting period; and (b) they cannot measure the excisable CNG at the time it is delivered for home consumption. (a) they have aggregated clearances of less than 150,000 kilograms in the accounting period; and (b) they cannot measure the excisable CNG at the time it is delivered for home consumption. (3) A person must use the method that applies under subsection (1) or (2) for the entire accounting period to work out the mass of all excisable CNG they deliver for home consumption during that period, unless authorised by the CEO in writing to use a different method. | 7 Methods for the purposes of subsection 6(1): Method 1 (1) If a person measures a quantity of excisable CNG in kilograms at the time it is delivered for home consumption, the mass of that quantity of excisable CNG is the measured quantity in kilograms. Method 2 (2) If a person measures a quantity of excisable CNG in megajoules at the time it is delivered for home consumption, the mass of that quantity of excisable CNG must be worked out by converting the measured megajoules into kilograms by: (a) applying the conversion rate in subsection 24(3) of the Excise Regulation 2015 to the measured megajoules; or (b) applying an appropriate conversion factor based on the composition of the gas by mole fraction. (a) applying the conversion rate in subsection 24(3) of the Excise Regulation 2015 to the measured megajoules; or (b) applying an appropriate conversion factor based on the composition of the gas by mole fraction. Method 3 (3) If a person measures a quantity of excisable CNG in cubic metres at the time it is delivered for home consumption, the mass of that quantity of excisable CNG must be worked out by converting that measured volume into kilograms by using one of the following method statements: (a) method statement A is as follows: (i) Step 1: measure the volume of the excisable CNG at the time it is delivered for home consumption in cubic metres. (ii) Step 2: convert the measured volume in step 1 into megajoules by using the relevant values and factors. (iii) Step 3: apply the conversion rate in subsection 24(3) of the Excise Regulation 2015 to the megajoule value calculated at Step 2. (b) method statement B is as follows: (i) Step 1: measure the volume of the excisable CNG at the time it is delivered for home consumption in cubic metres. (ii) Step 2: work out what the measured volume would be if it were measured under standard reference conditions. (iii) Step 3: convert the volume worked out at Step 2 into kilograms by applying an appropriate conversion factor based on the composition of the gas by mole fraction. (a) method statement A is as follows: (i) Step 1: measure the volume of the excisable CNG at the time it is delivered for home consumption in cubic metres. (ii) Step 2: convert the measured volume in step 1 into megajoules by using the relevant values and factors. (iii) Step 3: apply the conversion rate in subsection 24(3) of the Excise Regulation 2015 to the megajoule value calculated at Step 2. (b) method statement B is as follows: (i) Step 1: measure the volume of the excisable CNG at the time it is delivered for home consumption in cubic metres. (ii) Step 2: work out what the measured volume would be if it were measured under standard reference conditions. (iii) Step 3: convert the volume worked out at Step 2 into kilograms by applying an appropriate conversion factor based on the composition of the gas by mole fraction. (i) Step 1: measure the volume of the excisable CNG at the time it is delivered for home consumption in cubic metres. (ii) Step 2: convert the measured volume in step 1 into megajoules by using the relevant values and factors. (iii) Step 3: apply the conversion rate in subsection 24(3) of the Excise Regulation 2015 to the megajoule value calculated at Step 2. (i) Step 1: measure the volume of the excisable CNG at the time it is delivered for home consumption in cubic metres. (ii) Step 2: work out what the measured volume would be if it were measured under standard reference conditions. (iii) Step 3: convert the volume worked out at Step 2 into kilograms by applying an appropriate conversion factor based on the composition of the gas by mole fraction. | 8 Method for the purposes of subsection 6(2): Method 4 A person must calculate the mass of excisable CNG they deliver for home consumption for each settlement period during an accounting period using the following method statement: (a) Step 1: use a reliable measurement to work out every quantity of excisable CNG delivered for home consumption during the settlement period. (b) Step 2: convert every quantity of excisable CNG worked out at step 1 into kilograms by using a reasonable basis for converting each quantity of excisable CNG into kilograms. (c) Step 3: add all the quantities of excisable CNG calculated at step 2. (a) Step 1: use a reliable measurement to work out every quantity of excisable CNG delivered for home consumption during the settlement period. (b) Step 2: convert every quantity of excisable CNG worked out at step 1 into kilograms by using a reasonable basis for converting each quantity of excisable CNG into kilograms. (c) Step 3: add all the quantities of excisable CNG calculated at step 2.", "Related_Explanatory_Statements": "LI 2026/27 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202627/00001", "Unmatched_Content": "I, Larissa Evans, Acting Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/28", "Title": "Excise (Volume – Captive Use Recycled Oil) Determination 2026", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "F2026L00974 — Excise (Volume – Captive Use Recycled Oil) Determination 2026", "Date_of_Issue": "15 July 2026", "Signatory": "Larissa Evans Acting Deputy Commissioner of Taxation", "Registration_Number": "F2026L00974", "Registration_Date": "17 July 2026", "Body": "1 Name: This instrument is the Excise (Volume – Captive Use Recycled Oil) Determination 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 65(1) of the Excise Act 1901. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 4 of the Act, including the following: (a) licensed manufacturer. (a) licensed manufacturer. In this instrument: Act means the Excise Act 1901. in the course or furtherance of carrying on an enterprise has the meaning given by the A New Tax System (Australian Business Number) Act 1999. recycled oil has the meaning given in section 6 of the Product Stewardship (Oil) Act 2000. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Working out the volume of recycled oil: (1) A licensed manufacturer who manufactures recycled oil must use one of the following methods to work out, at the time it is entered for home consumption, the volume of recycled oil they use in the course or furtherance of carrying on an enterprise: (a) measuring the volume of the oil using a properly calibrated flow meter; (b) a method used to work out the volume of the oil by reference to historical data from similar feedstock; (c) another similarly accurate method. (a) measuring the volume of the oil using a properly calibrated flow meter; (b) a method used to work out the volume of the oil by reference to historical data from similar feedstock; (c) another similarly accurate method. (2) A method in subsection (1) must only be used if it produces a true and accurate measurement of the volume of the recycled oil. Excise (Volume – recycled waste oil) Determination 2016 (No. 1) | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/28 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202628/00001", "Unmatched_Content": "I, Larissa Evans, Acting Deputy Commissioner of Taxation, make the following determination"}
{"Instrument_Reference": "LI 2026/29", "Title": "Excise (Volume of Liquid Fuels – Temperature and Pressure Correction) Determination 2026", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "F2026L00980 — Excise (Volume of Liquid Fuels – Temperature and Pressure Correction) Determination 2026", "Date_of_Issue": "15 July 2026", "Signatory": "Larissa Evans Acting Deputy Commissioner of Taxation", "Registration_Number": "F2026L00980", "Registration_Date": "20 July 2026", "Body": "1 Name: This instrument is the Excise (Volume of Liquid Fuels – Temperature and Pressure Correction) Determination 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 65(1) of the Act. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 4 of the Act, including the following: (a) CEO; (b) Duty or \"Excise Duty\"; (c) licence. (a) CEO; (b) Duty or \"Excise Duty\"; (c) licence. In this instrument: Act means the Excise Act 1901. accounting period means the 12-month period adopted for income tax purposes under section 18 of the Income Tax Assessment Act 1936, or another period authorised in writing by the CEO for the purposes of this instrument. aggregated clearances means the total volume of liquid transport fuel that, during an accounting period, a person: (a) expects to deliver for home consumption from all their excise-licensed premises based on historical data, where such data is available; or (b) reasonably expects to deliver for home consumption from all their excise-licensed premises, where historical data is not available. ambient conditions method means the method where the volume of liquid fuel is worked out by measuring the quantity of the fuel in litres at the ambient temperature and pressure at the time it is delivered for home consumption. excise-licensed premises means one or more premises that are covered by a licence relevant for the purposes of this instrument and which is granted under section 39A of the Act. liquid fuel means goods of a kind that fall within a classification in item 10 of the Schedule to the Excise Tariff Act 1921 but excluding goods classified within subitem 10.19A, 10.19B or 10.19C of that Schedule. liquid transport fuel means goods of a kind that fall within subitem 10.5, 10.6, 10.7, 10.10, 10.12, 10.17, 10.18, 10.20, 10.21 or 10.30 of the Schedule to the Excise Tariff Act 1921. periodic settlement permission means a permission given under subsection 61C(1C) of the Act. standard corrections method means the method where the volume of liquid fuel in litres is worked out at the time it is delivered for home consumption as follows: Step 1: Measure the volume of the liquid fuel using volumetric measurement equipment. Step 2: Correct the volume measured under step 1 to what it would be under the standard reference conditions. standard reference conditions, in relation to a quantity of liquid fuel, means the volume of liquid fuel at a temperature of 15 degrees Celsius and at the standard reference pressure of 101.325 kilopascals (absolute). (a) expects to deliver for home consumption from all their excise-licensed premises based on historical data, where such data is available; or (b) reasonably expects to deliver for home consumption from all their excise-licensed premises, where historical data is not available. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Volume correction rules: (1) A person delivering liquid fuel for home consumption during an accounting period must use the standard corrections method for the entire accounting period to work out the volume of the fuel, if they have aggregated clearances of 50,000 litres or more for that period. (2) A person delivering liquid fuel for home consumption during an accounting period must use one of the following methods for the entire accounting period to work out the volume of the fuel, if they have aggregated clearances of less than 50,000 litres for that period: (a) the ambient conditions method; (b) the standard corrections method. (a) the ambient conditions method; (b) the standard corrections method. (3) Despite subsection (2), if required under a periodic settlement permission, a person delivering liquid fuel for home consumption during an accounting period must use the standard corrections method for the entire accounting period. (4) Despite subsections (1), (2) and (3), the CEO may authorise, in writing, a person to use any of the methods in this instrument for an accounting period. Excise (Volume of Liquid Fuels – Temperature Correction) Determination 2016 (No. 2) | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/29 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202629/00001", "Unmatched_Content": "I, Larissa Evans, Acting Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/25", "Title": "Fuel Tax (Fuel Blends) Determination 2026", "Enabling_Act": "Fuel Tax Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "F2026L00968 — Fuel Tax (Fuel Blends) Determination 2026", "Date_of_Issue": "15 July 2026", "Signatory": "Larissa Evans Acting Deputy Commissioner of Taxation", "Registration_Number": "F2026L00968", "Registration_Date": "16 July 2026", "Body": "1 Name: This instrument is the Fuel Tax (Fuel Blends) Determination 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 95-5(1) of the Fuel Tax Act 2006. | 4 Definitions: Note: A number of expressions used in this instrument are defined in 110-5 of the Act, including the following: (a) biodiesel; (b) fuel tax law; (c) indirect tax zone. (a) biodiesel; (b) fuel tax law; (c) indirect tax zone. In this instrument: Act means the Fuel Tax Act 2006. CAS registry number means the unique number that is allocated to a chemical substance in the Chemical Registry System of the Chemical Abstracts Service, which is a division of the American Chemical Society. fuel has the meaning given by section 4 of the Excise Act 1901. specified product means a product that is listed in column 1 of an item in the table in subsection 6(1). Tariff Act means the Excise Tariff Act 1921. prescribed taxable fuel means: (a) fuels that are classified to subitem 10.25, 10.26, 10.27 or 10.28 of the Schedule to the Tariff Act; and (b) imported fuels that would be classified to any of those subitems if the fuels had been manufactured in the indirect tax zone. v/v means volume per volume, which is a measure of the concentration of a substance in a blend or solution using volume-based measurement. (a) fuels that are classified to subitem 10.25, 10.26, 10.27 or 10.28 of the Schedule to the Tariff Act; and (b) imported fuels that would be classified to any of those subitems if the fuels had been manufactured in the indirect tax zone. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Blends that do not constitute a fuel: (1) A blend of a prescribed taxable fuel and a specified product, with or without other substances, does not constitute a fuel for the purposes of the fuel tax law if: (a) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (b) the blend contains: (i) at least one specified product that equals or exceeds the minimum concentration set out in column 3 in the following table for that product; or (ii) more than one specified product and the total concentration of all those specified products equals or exceeds 10% v/v. Item Column 1 – Specified Product Column 2 – CAS registry number Column 3 - Minimum concentration 1 Tertiary butyl alcohol 75-65-0 0.5% v/v 2 Other alcohols (other than methanol, ethanol and isopropyl alcohol) Not applicable 10.0% v/v 3 Esters Not applicable 10.0% v/v 4 Di-isopropyl ether 108-20-3 1.0% v/v 5 Methyl tertiary butyl ether 1634-04-4 1.0% v/v 6 Other ethers Not applicable 10.0% v/v 7 Ketones Not applicable 10.0% v/v 8 Silicone Oils Not applicable 2.0% v/v 9 Surfactants Not applicable 1.0% v/v 10 Oleic Acid 112-80-1 2.0% v/v 11 Water Not applicable 5.0% v/v (2) A blend consisting of biodiesel and another product, with or without other substances, does not constitute a fuel for the purposes of the fuel tax law if: (a) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (b) the blend contains at least: (i) 5.0% v/v of surfactant; or (ii) 2.0% v/v of oleic acid; and (c) the blend does not contain any: (i) other kind of fuel; or (ii) imported fuel that would be classified to a subitem of the Schedule to the Tariff Act if it had been manufactured in the indirect tax zone. (a) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (b) the blend contains: (i) at least one specified product that equals or exceeds the minimum concentration set out in column 3 in the following table for that product; or (ii) more than one specified product and the total concentration of all those specified products equals or exceeds 10% v/v. (i) at least one specified product that equals or exceeds the minimum concentration set out in column 3 in the following table for that product; or (ii) more than one specified product and the total concentration of all those specified products equals or exceeds 10% v/v. (a) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (b) the blend contains at least: (i) 5.0% v/v of surfactant; or (ii) 2.0% v/v of oleic acid; and (c) the blend does not contain any: (i) other kind of fuel; or (ii) imported fuel that would be classified to a subitem of the Schedule to the Tariff Act if it had been manufactured in the indirect tax zone. (i) 5.0% v/v of surfactant; or (ii) 2.0% v/v of oleic acid; and (i) other kind of fuel; or (ii) imported fuel that would be classified to a subitem of the Schedule to the Tariff Act if it had been manufactured in the indirect tax zone. Fuel Tax (Fuel Blends) Determination 2016 (No. 1) | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/25 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=Ops/li202625/00001", "Unmatched_Content": "I, Larissa Evans, Acting Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/25", "Title": "Fuel Tax (Fuel Blends) Determination 2026", "Enabling_Act": "Fuel Tax Act 2006", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Fuel tax > 2026", "Date_of_Issue": "15 July 2026", "Signatory": "Larissa Evans Acting Deputy Commissioner of Taxation", "Registration_Number": "F2026L00968", "Registration_Date": "16 July 2026", "Body": "1 Name: This instrument is the Fuel Tax (Fuel Blends) Determination 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 95-5(1) of the Fuel Tax Act 2006. | 4 Definitions: Note: A number of expressions used in this instrument are defined in 110-5 of the Act, including the following: (a) biodiesel; (b) fuel tax law; (c) indirect tax zone. (a) biodiesel; (b) fuel tax law; (c) indirect tax zone. In this instrument: Act means the Fuel Tax Act 2006. CAS registry number means the unique number that is allocated to a chemical substance in the Chemical Registry System of the Chemical Abstracts Service, which is a division of the American Chemical Society. fuel has the meaning given by section 4 of the Excise Act 1901. specified product means a product that is listed in column 1 of an item in the table in subsection 6(1). Tariff Act means the Excise Tariff Act 1921. prescribed taxable fuel means: (a) fuels that are classified to subitem 10.25, 10.26, 10.27 or 10.28 of the Schedule to the Tariff Act; and (b) imported fuels that would be classified to any of those subitems if the fuels had been manufactured in the indirect tax zone. v/v means volume per volume, which is a measure of the concentration of a substance in a blend or solution using volume-based measurement. (a) fuels that are classified to subitem 10.25, 10.26, 10.27 or 10.28 of the Schedule to the Tariff Act; and (b) imported fuels that would be classified to any of those subitems if the fuels had been manufactured in the indirect tax zone. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Blends that do not constitute a fuel: (1) A blend of a prescribed taxable fuel and a specified product, with or without other substances, does not constitute a fuel for the purposes of the fuel tax law if: (a) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (b) the blend contains: (i) at least one specified product that equals or exceeds the minimum concentration set out in column 3 in the following table for that product; or (ii) more than one specified product and the total concentration of all those specified products equals or exceeds 10% v/v. Item Column 1 – Specified Product Column 2 – CAS registry number Column 3 - Minimum concentration 1 Tertiary butyl alcohol 75-65-0 0.5% v/v 2 Other alcohols (other than methanol, ethanol and isopropyl alcohol) Not applicable 10.0% v/v 3 Esters Not applicable 10.0% v/v 4 Di-isopropyl ether 108-20-3 1.0% v/v 5 Methyl tertiary butyl ether 1634-04-4 1.0% v/v 6 Other ethers Not applicable 10.0% v/v 7 Ketones Not applicable 10.0% v/v 8 Silicone Oils Not applicable 2.0% v/v 9 Surfactants Not applicable 1.0% v/v 10 Oleic Acid 112-80-1 2.0% v/v 11 Water Not applicable 5.0% v/v (2) A blend consisting of biodiesel and another product, with or without other substances, does not constitute a fuel for the purposes of the fuel tax law if: (a) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (b) the blend contains at least: (i) 5.0% v/v of surfactant; or (ii) 2.0% v/v of oleic acid; and (c) the blend does not contain any: (i) other kind of fuel; or (ii) imported fuel that would be classified to a subitem of the Schedule to the Tariff Act if it had been manufactured in the indirect tax zone. (a) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (b) the blend contains: (i) at least one specified product that equals or exceeds the minimum concentration set out in column 3 in the following table for that product; or (ii) more than one specified product and the total concentration of all those specified products equals or exceeds 10% v/v. (i) at least one specified product that equals or exceeds the minimum concentration set out in column 3 in the following table for that product; or (ii) more than one specified product and the total concentration of all those specified products equals or exceeds 10% v/v. (a) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (b) the blend contains at least: (i) 5.0% v/v of surfactant; or (ii) 2.0% v/v of oleic acid; and (c) the blend does not contain any: (i) other kind of fuel; or (ii) imported fuel that would be classified to a subitem of the Schedule to the Tariff Act if it had been manufactured in the indirect tax zone. (i) 5.0% v/v of surfactant; or (ii) 2.0% v/v of oleic acid; and (i) other kind of fuel; or (ii) imported fuel that would be classified to a subitem of the Schedule to the Tariff Act if it had been manufactured in the indirect tax zone. Fuel Tax (Fuel Blends) Determination 2016 (No. 1) | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/25 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202625/00001", "Unmatched_Content": "I, Larissa Evans, Acting Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2025/21", "Title": "Taxation Administration (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2025", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Taxation Administration (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2025 – Compilation No. 1", "Topic_Category": "Current > PAYG withholding > Rates > 2025", "Date_of_Issue": "2 September 2025", "Signatory": "Ben Kelly Deputy Commissioner of Taxation", "Registration_Number": "F2026C00579", "Registration_Date": "15 July 2026", "Body": "1 Name: This instrument is the Taxation Administration (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2025. | 3 Authority: This instrument is made under section 15-15 in Schedule 1 to the Act. | 4 Definitions: Note: A number of expressions used in this instrument have the same meaning as in Schedule 1 to the Act. Expressions in Schedule 1 to the Act have the same meaning as in the ITAA 1997 (see section 3AA of the Act). The following expressions are relevantly defined in section 995-1 of the ITAA 1997: (a) business kilometres; (b) car expense; (c) income tax law; (d) meal allowance expense; (e) travel allowance expense; (f) work expense. (a) business kilometres; (b) car expense; (c) income tax law; (d) meal allowance expense; (e) travel allowance expense; (f) work expense. In this instrument: Act means the Taxation Administration Act 1953. ITAA 1997 means the Income Tax Assessment Act 1997. laundry expense means a work expense to do with washing, drying or ironing clothes (but not dry cleaning). specified allowance means an allowance that is specified at section 7. | 6 Withholding amount varied to nil: (1) The amount that a payer must withhold from a withholding payment to a payee under sections 12-35, 12-40 and 12-45 of Schedule 1 to the Act is varied to nil where: (a) the payment relates to a specified allowance; and (b) the payer reasonably expects that the payee will incur deductible work expenses related to the specified allowance that in total are at least equal to the amount of the specified allowance; and (c) the amount and nature of the payment is shown separately in the accounting records of the payer. (a) the payment relates to a specified allowance; and (b) the payer reasonably expects that the payee will incur deductible work expenses related to the specified allowance that in total are at least equal to the amount of the specified allowance; and (c) the amount and nature of the payment is shown separately in the accounting records of the payer. Note: Normal withholding rates apply to the part of a payment related to a specified allowance that exceeds a limit specified in section 7 for that allowance. The normal withholding rates that apply for the financial year relevant to the payment are provided in a legislative instrument made under section 15-25 in Schedule 1 to the Act for that financial year. | 7 Specified allowances: The following allowances are specified for the purposes of section 6: (a) an allowance for car expenses based on a set rate per kilometre travelled by a car, where: (i) the allowance is calculated by multiplying the set rate per kilometre by the total number of business kilometres travelled by the car; and (ii) the set rate used in the calculation does not exceed the rate determined for the income year under subsection 28-25(4) of the ITAA 1997; and (iii) the total number of business kilometres used in the calculation in respect of which the allowance is paid during the financial year does not exceed the number of business kilometres provided for in subsection 28-25(2) of the ITAA 1997; (b) an allowance for laundry expenses where the total amount paid during the financial year for such an allowance does not exceed $150; (c) an allowance for domestic travel allowance expenses which does not exceed the amount that the Commissioner considers reasonable for the income year for the purposes of section 900-50 of the ITAA 1997; (d) an allowance for overseas travel allowance expenses which does not exceed the amount that the Commissioner considers reasonable for the income year for the purposes of section 900-55 of the ITAA 1997; (e) an allowance for overtime meal allowance expenses covered by section 900-60 of the ITAA 1997 which does not exceed the amount that Commissioner considers reasonable for the income year for the purposes of section 900-60 of the ITAA 1997; and (f) an award transport payment. (a) an allowance for car expenses based on a set rate per kilometre travelled by a car, where: (i) the allowance is calculated by multiplying the set rate per kilometre by the total number of business kilometres travelled by the car; and (ii) the set rate used in the calculation does not exceed the rate determined for the income year under subsection 28-25(4) of the ITAA 1997; and (iii) the total number of business kilometres used in the calculation in respect of which the allowance is paid during the financial year does not exceed the number of business kilometres provided for in subsection 28-25(2) of the ITAA 1997; (b) an allowance for laundry expenses where the total amount paid during the financial year for such an allowance does not exceed $150; (c) an allowance for domestic travel allowance expenses which does not exceed the amount that the Commissioner considers reasonable for the income year for the purposes of section 900-50 of the ITAA 1997; (d) an allowance for overseas travel allowance expenses which does not exceed the amount that the Commissioner considers reasonable for the income year for the purposes of section 900-55 of the ITAA 1997; (e) an allowance for overtime meal allowance expenses covered by section 900-60 of the ITAA 1997 which does not exceed the amount that Commissioner considers reasonable for the income year for the purposes of section 900-60 of the ITAA 1997; and (f) an award transport payment. (i) the allowance is calculated by multiplying the set rate per kilometre by the total number of business kilometres travelled by the car; and (ii) the set rate used in the calculation does not exceed the rate determined for the income year under subsection 28-25(4) of the ITAA 1997; and (iii) the total number of business kilometres used in the calculation in respect of which the allowance is paid during the financial year does not exceed the number of business kilometres provided for in subsection 28-25(2) of the ITAA 1997; Taxation Administration Act 1953 – Pay as you go withholding – PAYG Withholding Variation: Allowances – Legislative Instrument | 1 The whole of the instrument: Repeal the instrument Name Registration Commencement Application, saving and transitional provisions Taxation Administration (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2025 16 September 2025 ( F2025L01094 ) — Taxation Administration (Withholding Variation for Payment of Certain Allowances) Amendment Legislative Instrument 2026 30 June 2026 ( F2026L00863 ) s 1- 4: 1 July 2026 (s 2(1) item 1) sch 1 (items 1 - 5): 1 July 2026 (s 2(1) item 2 (first occurring)) sch 1 (items 6 - 7): 1 October 2026 (s 2(1) item 2 (second occurring)) — sch 1 (items 1 - 5): 1 July 2026 (s 2(1) item 2 (first occurring)) sch 1 (items 6 - 7): 1 October 2026 (s 2(1) item 2 (second occurring)) Provision affected How affected Section 2 rep LA s 48D Section 4 (note) rs F2026L00863 Section 4 ad F2026L00863 Section 5 rep LA s 48C Paragraph 6(1)(a) ad F2026L00863 Subparagraph 7(a)(i) ad F2026L00863 Paragraph 7(b) am F2026L00863 Paragraph 7(e) am F2026L00863 Paragraph 7(f) rep F2026L00863 Schedule 1 rep LA s 48C", "Related_Explanatory_Statements": "LI 2025/21 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202521C1/00001", "Unmatched_Content": "made under Section 15-15 in Schedule 1 of the Taxation Administration Act 1953"}
{"Instrument_Reference": "LI 2026/30", "Title": "Taxation Administration (Third Party Reporting Exemptions for Certain Transactions by Government Related Entities) Determination 2026", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "F2026L01012 — Taxation Administration (Third Party Reporting Exemptions for Certain Transactions by Government Related Entities) Determination 2026", "Date_of_Issue": "30 July 2026", "Signatory": "Larissa Evans Acting Deputy Commissioner of Taxation", "Registration_Number": "F2026L01012", "Registration_Date": "30 July 2026", "Body": "1 Name: This instrument is the Taxation Administration (Third Party Reporting Exemptions for Certain Transactions by Government Related Entities) Determination 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under paragraph 396-70(4)(b) in Schedule 1 to the Act. | 4 Definitions: Note: A number of expressions used in this instrument have the same meaning as of Schedule 1 to the Act. Expressions of Schedule 1 to the Act have the same meaning as in the ITAA 1997 (see section 3AA of the Act). The following expressions are relevantly defined in section 995-1 of the ITAA 1997: (a) consideration; (b) GST Act; (c) supply. (a) consideration; (b) GST Act; (c) supply. In this instrument: Act means the Taxation Administration Act 1953. carriage service has the meaning given by section 7 of the Telecommunications Act 1997. carriage service provider has the meaning given by section 7 of the Telecommunications Act 1997. financial supply has the meaning given by section 195-1 of the GST Act. general insurer has the meaning given by section 3 of the Insurance Act 1973 goods has the meaning given by section 195-1 of the GST Act. government related entity has the meaning given by section 195-1 of the GST Act. insurance business has the meaning given by section 3 of the Insurance Act 1973. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Reporting exemptions for government related entities: (1) A government related entity is not required to prepare and give a report to the Commissioner under either item 1 or 2 of the table in section 396-55 in Schedule 1 to the Act in relation to any of the following transactions: (a) electronic payments made for a grant or supply of services under those items: (i) to a BPAY biller; or (ii) by recurring direct debit; or (iii) by debit or credit card payment through a merchant acquiring system; or (iv) via third party payment processors facilitating any of the above payments; (b) consideration provided to a carriage service provider for a carriage service; (c) consideration provided to a utility provider for the provision of electricity, water, sewerage or gas; (d) consideration provided for the transportation of employees; (e) consideration provided to a general insurer for services provided in the course of insurance business; (f) consideration provided for accommodation in commercial premises; (g) consideration provided for accommodation in a hotel, motel, inn, hostel, boarding house, caravan park or camping ground; (h) consideration provided for the lease of goods; (i) consideration provided for the creation, grant, transfer, assignment or use under licence of a right; (j) consideration provided for a financial supply; (k) consideration provided for membership of a professional association or body; (l) consideration provided for services relating to the exercise of court or tribunal functions, including consideration provided to jurors, witnesses and advocates for minors; (m) consideration provided for a supply to another government related entity; (n) a grant provided to another government related entity. (a) electronic payments made for a grant or supply of services under those items: (i) to a BPAY biller; or (ii) by recurring direct debit; or (iii) by debit or credit card payment through a merchant acquiring system; or (iv) via third party payment processors facilitating any of the above payments; (b) consideration provided to a carriage service provider for a carriage service; (c) consideration provided to a utility provider for the provision of electricity, water, sewerage or gas; (d) consideration provided for the transportation of employees; (e) consideration provided to a general insurer for services provided in the course of insurance business; (f) consideration provided for accommodation in commercial premises; (g) consideration provided for accommodation in a hotel, motel, inn, hostel, boarding house, caravan park or camping ground; (h) consideration provided for the lease of goods; (i) consideration provided for the creation, grant, transfer, assignment or use under licence of a right; (j) consideration provided for a financial supply; (k) consideration provided for membership of a professional association or body; (l) consideration provided for services relating to the exercise of court or tribunal functions, including consideration provided to jurors, witnesses and advocates for minors; (m) consideration provided for a supply to another government related entity; (n) a grant provided to another government related entity. (i) to a BPAY biller; or (ii) by recurring direct debit; or (iii) by debit or credit card payment through a merchant acquiring system; or (iv) via third party payment processors facilitating any of the above payments; (2) However, a government related entity may prepare and give a report to the Commissioner in relation to any transaction exempt under subsection (1) if the administrative burden on the entity of not reporting the transaction would be greater than reporting it. Classes of Transactions for which Government Related Entities are Exempt from Providing Third Party Reports Determination 2016 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/30 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ops/li202630/00001", "Unmatched_Content": "I, Larissa Evans, Acting Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "Education 2019/1", "Title": "Student Assistance (Education Institutions and Courses) Determination 2019", "Enabling_Act": "Student Assistance Act 1973", "Document_Type": "Student Assistance (Education Institutions and Courses) Determination 2019 – Compilation No. 13", "Topic_Category": "OPS/EDUCATION20191C13/00001", "Date_of_Issue": "19 January 2019", "Signatory": "Paul Fletcher Minister for Families and Social Services", "Registration_Number": "F2026C00731", "Registration_Date": "30 July 2026", "Body": "1 Name: This instrument is the Student Assistance (Education Institutions and Courses) Determination 2019. | 3 Authority: This instrument is made under subsections 3(1) and 5D(1) of the Student Assistance Act 1973. | 4 Definitions: In this instrument: accelerator program course has the same meaning as in the Higher Education Support Act 2003 accredited higher education course means a course that is: (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses – a course conducted and accredited as a higher education course by that institution. accredited secondary course means a course accredited as a secondary course by the State or Territory authority responsible for the accreditation of secondary courses in the State or Territory in which the course is conducted. Act means the Student Assistance Act 1973. bridging study for overseas-trained professionals means the occupation-related subjects, course, tuition or training program that: (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. ESL course means a course of instruction in English as a second language. Masters qualifying course means a bridging course that gives participants the qualifications necessary for entry into a Masters degree course, but does not include any course which forms part of a Masters degree course. National Register has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. Open Learning means a program of assessment based on study provided through Open Universities Australia Pty Ltd (ACN 053 431 888) trading as Open Universities Australia. Preparatory course means: (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). Pre-vocational course means a course designed to assist people to gain entry to a specific related VET course or an Australian Apprenticeship. registered training organisation means a training organisation that is registered on the National Register as a registered training organisation. special school means an institution located in Australia that is conducted primarily for students with a disability and is: (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. TEQSA means the Tertiary Education Quality and Standards Agency. VET means vocational education and training. VET course has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. VET Quality Framework has the meaning that term is given in section 3 of the National Vocational Education and Training Regulator Act 2011. (a) accredited as a higher education course by TEQSA or taken to be a course accredited by TEQSA in relation to the provider for the purposes of the Tertiary Education Quality and Standards Agency Act 2011; or (b) if a higher education institution is authorised by a law of the Commonwealth to accredit its own higher education courses – a course conducted and accredited as a higher education course by that institution. (a) is necessary for an overseas-trained professional to complete in order to meet the requirements for entry into their profession in Australia; and (b) is provided by an educational institution that has been approved as a higher education provider under the Higher Education Support Act 2003. (a) a VET course that provides remedial education or involves preparatory activities to enable participation in subsequent education or social settings, and is of a type that aims to achieve basic skills and standards or to prepare students for further education; or (b) a course offered by a higher education institution that is designed to assist people to gain entry to higher education level courses (including enabling and bridging courses). (a) a government school; or (b) a non-government institution that is recognised as a school under the law of a State or Territory in which the institution is located. | 6 Higher education institutions: For the definition of higher education institution in subsection 3(1) of the Act, the following are to be regarded as higher education institutions for the purposes of the Act: (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. (a) an institution that is established by a law of the Commonwealth, a State or a Territory as a higher education institution; (b) an institution registered or taken to be registered by TEQSA as a higher education provider. | 7 Secondary Schools: For the definition of secondary school in subsection 3(1) of the Act, the following are to be regarded as secondary schools for the purposes of the Act: (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. (a) an institution located in Australia that is a government secondary school; (b) an institution located in Australia that is recognised as a secondary school under the law of the State or Territory in which the institution is located. | 8 Technical and further education institutions: For the definition of technical and further education institution in subsection 3(1) of the Act, registered training organisations are to be regarded as technical and further education institutions for the purposes of the Act. | 9 Other education institutions: For paragraph (d) of the definition of education institution in subsection 3(1) of the Act, special schools are to be regarded as education institutions for the purposes of the Act. | 10 Secondary courses: For paragraph 5D(1)(a) of the Act, a secondary course is a course: (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (a) specified in Column 1 of the table in Schedule 1 to this instrument that is provided by an education institution specified for that course in Column 2 of that table; or (b) provided by a secondary school, a registered training organisation or a higher education institution that leads to an accredited secondary course qualification involving: (i) accredited secondary course subjects; or (ii) a VET course. (i) accredited secondary course subjects; or (ii) a VET course. | 11 Tertiary courses: (1) For paragraph 5D(1)(a) of the Act, a tertiary course is a course: (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table – an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (a) that is: (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table – an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (b) that is: (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (c) to which section 12 of this instrument applies. (i) specified in Column 1 of the table in Schedule 2 to this instrument and provided by an education institution specified for that course in Column 2 of that table; and (ii) for a course specified in item 5 or 8 of that table – an approved course within the meaning of the VET Student Loans Act 2016; and (iii) for a course specified in item 10 of that table-to the extent that the course consists of study in a VET course, an approved course within the meaning of the VET Student Loans Act 2016; or (i) accredited at Masters level; and (ii) specified in Column 2 of the table in Schedule 3 to this instrument; and (iii) provided by the education institution specified for that course in Column 1 of that table; or (3) For paragraph 5D(1)(b) of the Act, a unit of a course mentioned in subsection (1) is part of a tertiary course. | 12 Tertiary courses-transitional arrangements for certain Schedule 2 courses and Schedule 3 courses: (1) For the purposes of paragraph 11(1)(c) of this instrument, this section applies to a course if: (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (a) the course is specified in Column 1 of item 5, 6, 8, 9, 10 or 11 of the table in Schedule 2 to this instrument; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(a) of this instrument. (2) For the purposes of 11(1)(c) of this instrument, this section applies to a course if: (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2) ; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (a) the course is or was specified in Column 2 of the table in Schedule 3 to: (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2) ; and (b) it was a tertiary course under an instrument made under subsection 5D(1) of the Act; and (c) the course is not a tertiary course under paragraph 11(1)(b) of this instrument. (i) this instrument; or (ii) Student Assistance (Education Institutions and Courses) Determination 2009 (No. 2) ; and (3) This section does not apply to a course in relation to a student, if: (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (a) the course was not a tertiary course, under an instrument issued under subsection 5D(1) of the Act, at the time when the student commenced the course; or (b) immediately before the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, the student was not receiving a student payment for the course; or (c) at or after the time the course ceased to be a tertiary course under paragraphs 11(1)(a) or (b) of this instrument, but before the student completes the course, the student ceases to be receiving a student payment for the course. (4) For the purposes of this section, a student is receiving a student payment for the course if the student is receiving any of the following because the student is undertaking the course: (a) austudy payment under the Social Security Act 1991 ; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (a) austudy payment under the Social Security Act 1991 ; (b) assistance under the ABSTUDY scheme; (c) youth allowance under the Social Security Act 1991 because the student is undertaking full-time study; (d) pensioner education supplement under the Social Security Act 1991. (section 10) Column 1 – Course Column 2 – Education institution Accredited secondary course Secondary school Registered training organisation Higher education institution Special school ESL course Secondary school Special school Preparatory course Secondary school Registered training organisation Higher education institution Special school School-based apprenticeship or traineeship Secondary school International Baccalaureate Secondary school Registered training organisation Higher education institution Special school Special school Registered training organisation Higher education institution Special school (paragraph 11(1)(a) and subsection 12(1)) Tertiary courses Item Column 1 Course Column 2 Education institution 1 Pre-vocational course Registered training organisation 2 ESL course Registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course 3 VET course that is not: (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Higher education institution Registered training organisation 4 VET course that is not a VET course specified in item 5 Registered training organisation 5 VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution Registered training organisation 6 Undergraduate or postgraduate accredited higher education course at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (fa) course accredited at Masters level and specified in Schedule 3; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified and administered by the institution as a combined course; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (i) accelerator program course; or (j) a course that: (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified and administered by the institution as a combined course; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 7 Open Learning that: (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 8 Open Learning at the level of a VET course at the level of: (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Higher education institution participating in Open Learning Registered training organisation participating in Open Learning 9 Open Learning at the level of: (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (fa) course accredited at Masters level and specified in Schedule 3; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified and administered by the institution as a combined course; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) Higher education provider within the meaning of the Higher Education Support Act 2003 participating in Open Learning 10 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is identified and administered by each institution as a combined course To the extent that the course consists of study in the accredited higher education course—higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation 11 A course: (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is identified and administered by each institution as a combined course To the extent that the course consists of study in the accredited higher education course—higher education provider within the meaning of the Higher Education Support Act 2003 To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation Higher education institution Any other body approved by the relevant State or Territory to conduct the course (a) a secondary course specified in Schedule 1; or (b) a VET course specified in item 5 Registered training organisation (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (fa) course accredited at Masters level and specified in Schedule 3; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified and administered by the institution as a combined course; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (i) accelerator program course; or (j) a course that: (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified and administered by the institution as a combined course; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified and administered by the institution as a combined course; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Master or Doctorate level (other than a course specified in Schedule 3); or (i) includes an accelerator program course; and (ii) includes an undergraduate or postgraduate accredited higher education course that leads to one of the qualifications in paragraphs (a) to (g) above; and (iii) is identified and administered by the institution as a combined course; and (iv) does not include a course accredited at Masters level (other than a course specified in Schedule 3) (a) is not a secondary course specified in Schedule 1; and (b) is at the level of a VET course; and (c) is not specified in item 8 Registered training organisation participating in Open Learning (a) diploma; or (b) advanced diploma; or (c) graduate certificate; or (d) graduate diploma Registered training organisation participating in Open Learning (a) associate degree; or (b) associate diploma; or (c) Bachelor degree; or (d) bridging study for overseas-trained professionals; or (e) postgraduate bachelor degree; or (f) Masters qualifying course; or (fa) course accredited at Masters level and specified in Schedule 3; or (g) any of the following that is not a VET course: (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (h) a course that: (i) leads to 2 of the above qualifications; and (ii) is identified and administered by the institution as a combined course; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (i) diploma; (ii) advanced diploma; (iii) graduate certificate; (iv) graduate diploma; or (i) leads to 2 of the above qualifications; and (ii) is identified and administered by the institution as a combined course; and (iii) is not a secondary course specified in Schedule 1; and (iv) is not a course accredited at Masters or Doctorate level (other than a course specified in Schedule 3) (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is identified and administered by each institution as a combined course (i) an accredited higher education course; and (ii) a VET course at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (a) consisting of concurrent study, at 2 different institutions, in: (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and (b) that leads to the award of a separate qualification at each institution; and (c) that is identified and administered by each institution as a combined course (i) an accredited higher education course; and (ii) a VET course other than at the level of diploma, advanced diploma, graduate certificate or graduate diploma; and To the extent that the course consists of study in the VET course: (a) higher education institution; or (b) registered training organisation (a) higher education institution; or (b) registered training organisation (paragraph 11(1)(b) and subsection 12(2)) Item Column 1 – Educational institution Column 2 – Course 1 Adelaide University Doctor of Clinical Dentistry Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Construction Management Master of Counselling and Psychotherapy Master of Curatorial and Museum Studies Master of Financial Planning Master of Information Technology (Enterprise Management) Master of Landscape Architecture Master of Midwifery (Graduate Entry) Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Early Childhood Education) Master of Teaching (Middle and Secondary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 1A Alphacrucis University College Master of Arts Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) Master of Theology 2 Australian Catholic University Master of Clinical Exercise Physiology Master of Dietetic Practice Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Educational and Developmental) Master of Social Work (Qualifying) Master of Teaching (Early Childhood and Primary) Master of Teaching (Early Childhood and Primary) / Graduate Certificate in Religious Education Master of Teaching (Primary) Master of Teaching (Primary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) Master of Teaching (Secondary) / Graduate Certificate in Religious Education Master of Teaching (Secondary) (Internship) Master of Teaching (Secondary) (Leading Learning) Master of Theological Studies 3 ACAP University College Master of Counselling and Psychotherapy Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) 3A Australian College of Christian Studies Master of Teaching 4 Australian College of Theology Limited Master of Arts (Ministry) Master of Arts (Theology) Master of Divinity Master of Ministry Master of Missional Leadership Master of Theological Studies 4A Australian National Institute of Management and Commerce Master of Professional Accounting 5 Australian National University Doctor of Medicine and Surgery Juris Doctor Master of Actuarial Studies Master of Business Information Systems Master of Climate Change Master of Clinical Psychology Master of Computing Master of Environmental Management and Development Master of Forestry Master of Forestry (Advanced) Master of Professional Accounting Master of Professional Psychology Master of Statistics 6 Avondale University Master of Ministry Master of Teaching (Primary) Master of Teaching (Secondary) 7 Bond University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Juris Doctor Online Master of Accounting Master of Actuarial Practice Master of Architecture Master of Construction Practice Master of Finance Master of Nutrition and Dietetic Practice Master of Occupational Therapy Master of Professional Psychology Master of Psychology (Clinical) 8 Cairnmillar Institute School of Counselling & Psychotherapy Master of Counselling and Psychotherapy Master of Professional Psychology Master of Psychology (Clinical Psychology) 9 Carnegie Mellon University Australia Master of Science in Information Technology (MSIT) Master of Science in Public Policy and Management (MSPPM) 10 Central Queensland University Master of Clinical Chiropractic Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Information Systems Master of Information Technology Master of Laboratory Medicine Master of Nursing (Graduate Entry) Master of Professional Accounting Master of Professional Psychology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 11 Charles Darwin University Doctor of Medicine Doctor of Pharmacy Master of Architecture Master of Clinical Audiology Master of Dietetics Master of Engineering Master of Nursing (Nurse Practitioner) Master of Nursing Practice (Pre-Registration) Master of Occupational Therapy Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Speech and Language Therapy Master of Speech Pathology Master of Teaching Master of Teaching Birth to Five Years Master of Teaching Early Childhood Master of Teaching Primary Master of Teaching Secondary 12 Charles Sturt University Doctor of Medicine Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Education (Teacher Librarianship) Master of Engineering (Civil) Master of Environmental Management Master of Inclusive Education Master of Information Studies Master of Information Technology (with Specialisations) Master of Pastoral Counselling Master of Pastoral Counselling (Clinical) Master of Professional Psychology Master of Psychological Practice (with Specialisations) Master of Social Work (Professional Qualifying) Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Secondary) 13 Christian Heritage College Master of Counselling Master of Teaching (Primary) Master of Teaching (Secondary) 13A Crown Institute of Higher Education Pty Ltd Master of Teaching ((Early Childhood) (Birth to Five)) 14 Curtin University (formerly known as Curtin University of Technology) Doctor of Physiotherapy Master of Architecture Master of Architecture (OpenUnis) Master of Arts Master of Clinical Exercise Physiology Master of Clinical Physiotherapy Master of Clinical Psychology Master of Commerce (Professional Accounting) Master of Dietetics Master of Finance Master of Geoscience (Geophysics) Master of Information Management Master of Midwifery Master of Nursing (Nurse Practitioner) Master of Nursing Practice Master of Occupational Therapy Master of Pharmacy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Professional) Master of Science (Actuarial and Financial Science) Master of Science – Geophysics Major Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching Master of Teaching (Open Universities Australia) Master of Urban and Regional Planning Master of Urban and Regional Planning (OpenUnis) 15 Deakin University Doctor of Medicine Juris Doctor Master of Applied Learning and Teaching (Secondary) Master of Architecture Master of Child Play Therapy Master of Clinical Exercise Physiology Master of Commerce Master of Construction Management Master of Construction Management (Professional) Master of Counselling Master of Dietetics Master of Financial Planning Master of Health Economics Master of Information Systems Master of Information Technology Master of Occupational Therapy Practice Master of Optometry Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Organisational) Master of Public Health Master of Social Work Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Primary and Early Childhood) Master of Teaching (Primary and Secondary) Master of Teaching (Secondary) 16 Eastern College Australia Master of Community Counselling Master of Teaching (Primary) Master of Teaching (Secondary) Master of Transformational Development 17 Edith Cowan University Master of Clinical Nursing Master of Clinical Psychology Master of Computer Science Master of Counselling Master of Counselling and Psychotherapy Master of Cyber Security Master of Engineering Master of Finance and Banking Master of Management Information Systems Master of Midwifery Practice Master of Nursing (Graduate Entry) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Hygiene and Toxicology Master of Paramedical Science Master of Professional Accounting Master of Professional Psychology Master of Screen Studies Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 17A EQUALS International Master of Social Work Qualifying 18 Excelsia College (formerly known as Wesley Institute) Master of Counselling Master of Professional Accounting Master of Teaching (Primary) Master of Teaching (Secondary) 19 Federation University Australia Master of Clinical Exercise Physiology Master of Engineering Technology Master of Engineering Technology (Mechanical Engineering) Master of Engineering Technology (Mining) Master of Professional Accounting Master of Professional Psychology Master of Psychology Clinical Master of Social Work (Qualifying) Master of Social Work (Qualifying) (Children and Families) Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 20 Flinders University Doctor of Medicine Juris Doctor (JD) Master of Accounting Master of Accounting and Finance Master of Accounting and Marketing Master of Audiology Master of Clinical Exercise Physiology Master of Counselling (Behavioural Health) Master of Information Technology Master of Maritime Archaeology Master of Nurse Practitioner Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Physiotherapy Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work Master of Speech Pathology Master of Teaching (Birth to 5) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Special Education) 21 Gestalt Therapy Brisbane Pty Ltd Master of Gestalt Therapy 22 Griffith University Doctor of Medicine Juris Doctor Master of Applied Behaviour Analysis Master of Architecture Master of Autism Studies Master of Clinical Psychology Master of Clinical Psychology Practice Master of Dentistry Master of Environment Master of Human Services Master of Information Technology Master of Pharmacy Master of Primary Teaching Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Rehabilitation Counselling Master of Social Work Master of Secondary Teaching Master of Speech Pathology Master of Teaching English to Speakers of Other Languages Master of Urban and Environmental Planning 23 Harvest Bible College Master of Arts (Ministry) 24 Holmesglen Institute of TAFE Master of Professional Accounting 24A Ikon Institute of Australia Master of Counselling and Psychotherapy Master of Social Work (Qualifying) Master of Teaching (Early Childhood) 25 ISN Psychology Pty Ltd Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Sport and Exercise) 26 James Cook University Master of Clinical Exercise Physiology Master of Global Development Master of Guidance and Counselling Master of Information Technology Master of Planning and Urban Design Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Public Health and Tropical Medicine Master of Social Work (Professional Qualifying) Master of Teaching and Learning (Primary) Master of Teaching and Learning (Secondary) 28 King's Own Institute Master of Accounting Master of Professional Accounting 29 La Trobe University Juris Doctor Master of Art Therapy Master of Business Analytics Master of Business Information Systems Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Dietetics Master of Education (Inclusion and Diversity) Master of Exercise Physiology Master of Extended Professional Accounting Master of Financial Analysis Master of Health Information Management Master of Information Technology Master of International Development Master of Marketing Master of Midwifery Practice Master of Nanotechnology Master of Nurse Practitioner Master of Nursing Practice Master of Occupational Therapy Practice Master of Physiotherapy Practice Master of Planning Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Social Work Master of Social Work (Child and Family Practice) Master of Speech Pathology Master of Teaching Nexus (Primary) Master of Teaching Nexus (Secondary) Master of Teaching (Primary) Master of Teaching (Secondary) 29A Le Cordon Bleu Australia Master of Professional Accounting 30 Macquarie University Doctor of Medicine Doctor of Physiotherapy Juris Doctor Master of Actuarial Practice Master of Biotechnology Master of Chiropractic Master of Clinical Audiology Master of Clinical Neuropsychology Master of Clinical Psychology Master of Inclusive and Special Education Master of Organisational Psychology Master of Planning Master of Professional Accounting Master of Professional Psychology Master of Public Health Master of Speech and Language Pathology Master of Teaching (Birth to Five Years) Master of Teaching (Primary) Master of Teaching (Secondary) 31 Melbourne Institute for Experiential and Creative Arts Therapy Master of Therapeutic Arts Practice 32 Melbourne Institute of Technology Master of Networking Master of Professional Accounting Master of Professional Accounting (MPA) 33 Melbourne Polytechnic Master of Professional and Practicing Accounting 34 Monash University Doctor of Medicine Doctor of Physiotherapy Doctor of Podiatric Medicine Juris Doctor Master of Actuarial Studies Master of Applied Behaviour Analysis Master of Architecture Master of Business Information Systems Master of Cardiovascular Perfusion (MCP) Master of Clinical Embryology Master of Clinical Psychology Master of Counselling Master of Dietetics Master of Educational and Developmental Psychology Master of Environment and Sustainability Master of Information Technology Master of International Development Practice Master of International Relations Master of Interpreting and Translation Studies Master of Laws (Juris Doctor) Master of Medical Ultrasound Master of Nursing Practice Master of Nutrition and Dietetics Master of Occupational Therapy Practice Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Radiation Therapy Master of Social Work Master of Teaching Early Childhood Education Master of Teaching Early Childhood and Primary Education Master of Teaching in Primary Education Master of Teaching in Primary and Secondary Education Master of Teaching in Secondary Education Master of TESOL Master of Urban Planning and Design 35 Moore Theological College Master of Arts (Theology) Master of Theology 36 Morling College Ltd Master of Counselling 37 Murdoch University Doctor of Veterinary Medicine Master of Applied Psychology (Clinical) Master of Applied Psychology (Organisational) Master of Applied Psychology (Professional) Master of Clinical Exercise Physiology Master of Counselling Master of Creative Arts Therapies Master of Development Studies Master of International Affairs and Security Master of Professional Accounting Master of Professional Psychology Master of Teaching (Primary) Master of Teaching (Secondary) 37A Ozford Institute of Higher Education Master of Professional Accounting 38 Queensland University of Technology Master of Applied Science (Medical Physics) Master of Architecture Master of Business (Accounting) Master of Business (Applied Finance) Master of Business (Human Resource Management) Master of Business (Integrated Marketing Communication) Master of Business (Marketing) Master of Business (Philanthropy and Non-profit Studies) Master of Business (Professional Accounting) Master of Business (Public Relations) Master of Business (Strategic Advertising) Master of Clinical Psychology Master of Counselling Master of Education (Early Childhood Teaching) Master of Education (School Guidance and Counselling) Master of Nurse Practitioner Master of Nursing – Entry to Practice Master of Nutrition and Dietetics Master of Optometry Master of Psychology (Educational and Developmental) Master of Public Health Master of Social Work (Qualifying) Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) 39 RMIT University Juris Doctor Master of Advertising Master of Analytics Master of Applied Science (Acupuncture) Master of Architecture Master of Arts (Arts Management) Master of Biotechnology Master of Business Information Technology Master of Clinical Psychology Master of Engineering (International Automotive Engineering) Master of Engineering (Manufacturing) Master of Environmental Science and Technology Master of Geospatial Science Master of Information Technology Master of Justice and Criminology Master of Laboratory Medicine Master of Landscape Architecture Master of Marketing Master of Physiotherapy Master of Professional Accounting Master of Project Management Master of Property Master of Public Policy Master of Social Work Master of Statistics and Operations Research Master of Supply Chain and Logistics Management Master of Teaching Practice (Primary Education) Master of Teaching Practice (Secondary Education) Master of Translating and Interpreting Master of Urban Planning and Environment 40 Southern Cross University Master of Naturopathic Medicine Master of Nursing Master of Osteopathic Medicine Master of Professional Accounting Master of Professional Psychology Master of Social Work (Professional Qualifying) Master of Teaching 41 Swinburne University of Technology Master of Architecture Master of Architecture and Urban Design Master of Dietetics Master of Information Technology Master of Occupational Therapy Master of Physiotherapy Master of Professional Accounting Master of Psychology (Clinical Psychology) Master of Psychology (Educational and Developmental Psychology) Master of Teaching (Primary) Master of Teaching (Secondary) 42 Sydney College of Divinity Master of Divinity Master of Divinity (Korean) Master of Theology Master of Theology (Korean) 43 Tabor Adelaide Master of Counselling Practice Master of Divinity Master of Teaching (Primary) Master of Teaching (Secondary) 44 Top Education Institute Group Pty Ltd Master of Professional Accounting 45 University of Adelaide Doctor of Clinical Dentistry Doctor of Medicine Doctor of Veterinary Medicine Master of Applied Finance Master of Architecture Master of Architecture / Master of Landscape Architecture Master of Arts (Interpreting, Translation and Transcultural Communication) Master of Clinical Nursing Master of Construction Management Master of Counselling and Psychotherapy Master of Curatorial and Museum Studies Master of Landscape Architecture Master of Planning Master of Planning (Urban Design) Master of Planning (Urban Design) / Master of Landscape Architecture Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Health) Master of Psychology (Organisational and Human Factors) Master of Public Health Master of Teaching (Middle and Secondary) Master of Teaching (Secondary) 46 University of Canberra Juris Doctor Master Degree Course in Juris Doctor Master of Architecture Master of Business Informatics Master of Clinical Psychology Master of Information Technology and Systems Master of Medical Imaging Master of Nutrition and Dietetics Master of Occupational Therapy Master of Optometry Master of Pharmacy Master of Physiotherapy Master of Primary Teaching Master of Professional Accounting Master of Secondary Teaching Master of Social Work (Qualifying) Master of Speech Pathology Master of Teaching 47 University of Divinity Master of Arts (Theology) Master of Divinity Master of Theological Studies Master of Theology 48 University of Melbourne Doctor of Dental Surgery Doctor of Medicine Doctor of Optometry Doctor of Physiotherapy Doctor of Veterinary Medicine Executive Master of Arts Juris Doctor Master of Actuarial Science Master of Agricultural Sciences Master of Architecture Master of Biomedical Engineering Master of Biomedical Science Master of Biotechnology Master of Business Analytics Master of Chemical Engineering Master of Civil Engineering Master of Clinical Audiology Master of Construction Management Master of Creative Arts Therapy Master of Cultural Material Conservation Master of Electrical Engineering Master of Environment Master of Environmental Engineering Master of Food and Packaging Innovation Master of Food Science Master of Genetic Counselling Master of Geography Master of Industrial Engineering Master of Information Systems Master of Information Technology Master of International Relations Master of Landscape Architecture Master of Learning Intervention Master of Management (Accounting) Master of Management (Human Resources) Master of Management (Marketing) Master of Mechanical Engineering Master of Mechatronics Engineering Master of Music Therapy Master of Nursing Science Master of Professional Psychology Master of Property Master of Psychology (Clinical Neuropsychology) Master of Psychology (Clinical Psychology) Master of Psychology (Educational and Developmental) Master of Public Health Master of Science (Bioinformatics) Master of Science (Biosciences) Master of Science (Chemistry) Master of Science (Earth Sciences) Master of Science (Epidemiology) Master of Science (Math and Stats) Master of Science (Physics) Master of Social Work Master of Software Engineering Master of Spatial Engineering Master of Speech Pathology Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) Internship Master of Translation and Interpreting Master of Urban and Cultural Heritage Master of Urban Design Master of Urban Horticulture Master of Urban Planning 49 University of New England Doctor of Medicine Master of Applied Linguistics (TESOL) Master of Education (Special and Inclusive Education) Master of Environmental Science and Management Master of Nursing Practice (Preregistration) Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Psychology (Clinical) Advanced Entry Master of Science in Agriculture Master of Social Work (Professional Qualifying) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 50 University of New South Wales Doctor of Medicine Juris Doctor Master of Actuarial Studies Master of Architecture Master of Biomedical Engineering Master of City Planning Master of Clinical Exercise Physiology Master of Clinical Optometry Master of Commerce (Accounting) Master of Commerce (Finance) Master of Commerce (Human Resource Management) Master of Dietetics and Food Innovation Master of Financial Planning Master of Global Health Master of Health Leadership and Management Master of Information Technology Master of Interpreting Master of Landscape Architecture Master of Pharmacy Master of Physiotherapy and Exercise Physiology Master of Planning Master of Professional Accounting Master of Psychology (Clinical) Master of Psychology (Forensic) Master of Public Health Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Master of Translation and Interpreting 51 University of Newcastle Doctor of Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Exercise Physiology Master of Midwifery (Graduate Entry) Master of Nurse Practitioner Master of Professional Accounting Master of Professional Psychology Master of Social Work (Qualifying) Master of Special and Inclusive Education Master of Teaching (Primary) Master of Teaching (Secondary) 52 University of Notre Dame Doctor of Medicine, Fremantle Campus Doctor of Medicine, Sydney Campus Master of Architecture Master of Counselling Master of Paramedicine Master of Physiotherapy Master of Primary Teaching Master of Primary Teaching, Sydney Campus Master of Professional Psychology Master of Secondary Teaching Master of Social Work (Qualifying) Master of Speech Pathology (Qualifying) Master of Teaching (Primary Education) Master of Teaching (Secondary Education), Fremantle Campus 53 University of Queensland Doctor of Dental Medicine Doctor of Medicine (MD) Master of Agricultural Science Master of Agricultural Science (32) Master of Animal Science Master of Architecture Master of Arts in Chinese Translating and Interpreting Master of Arts in Japanese Interpreting and Translation Master of Arts in Translation and Interpreting Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Neuropsychology and Clinical Psychology Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance, Counselling and Careers) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Master of Nursing (Graduate Entry) Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Hygiene Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health Master of Public Health (#16 or #24) Master of Social Work (Qualifying) Master of Speech Pathology Studies Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning Master of Urban Planning 54 University of South Australia Master of Architecture Master of Finance (Financial Planning) Master of Information Technology (Enterprise Management) Master of Nursing (Nurse Practitioner) Master of Occupational Therapy (Graduate Entry) Master of Physiotherapy (Graduate Entry) Master of Professional Accounting Master of Psychology (Clinical) Master of Social Work Master of Teaching (Early Childhood) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Urban and Regional Planning 55 University of Southern Queensland Juris Doctor Master of Clinical Psychology Master of Counselling Master of Education (Guidance and Counselling) Master of Education (Guidance, Counselling and Careers) Master of Engineering Practice Master of Information Systems Master of Information Technology Master of Learning and Teaching (Early Years) Master of Learning and Teaching (Primary) Master of Learning and Teaching (Secondary) Master of Professional Engineering Master of Professional Psychology Master of Social Work (Qualifying) 56 University of Sydney Doctor of Dental Medicine Doctor of Medicine Doctor of Physiotherapy Doctor of Veterinary Medicine Juris Doctor Master of Architecture Master of Clinical Psychology Master of Diagnostic Radiography Master of Education (Special and Inclusive Education) Master of Exercise Physiology Master of Information Technology Master of Global Health Master of Medical Physics Master of Medicine (Clinical Epidemiology) Master of Nursing Master of Nursing (combined degree) Master of Nursing (Nurse Practitioner) Master of Nutrition and Dietetics Master of Occupational Therapy Master of Pharmacy Master of Pharmacy Practice Master of Physiotherapy Master of Professional Accounting Master of Professional Accounting and Business Performance Master of Professional Engineering Master of Public Health Master of Science in Medicine (Clinical Epidemiology) Master of Social Work (Qualifying) Master of Speech Language Pathology Master of Taxation Master of Teaching Master of Urban and Regional Planning Master of Veterinary Studies 57 University of Tasmania Bachelor of Arts / Master of Teaching Doctor of Medicine Master of Architecture Master of Economic Geology Master of Marine and Antarctic Science Master of Occupational Therapy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Professional Accounting (Specialisation) Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) R7O Master of Speech Pathology Master of Teaching 58 University of Technology, Sydney Juris Doctor Juris Doctor Graduate Certificate in Professional Legal Practice Juris Doctor Graduate Certificate in Trade Mark Law and Practice Juris Doctor Master of Intellectual Property Master of Architecture Master of Clinical Exercise Physiology Master of Clinical Psychology Master of Finance Master of Genetic Counselling Master of Information Technology Master of Intellectual Property Master of Landscape Architecture Master of Orthoptics Master of Pharmacy Master of Physiotherapy Master of Planning Master of Professional Accounting Master of Science in Internetworking Master of Speech Pathology Master of Strategic Supply Chain Management Master of Teaching in Primary Education Master of Teaching in Secondary Education 59 University of the Sunshine Coast Master of Counselling Master of Dietetics (Sports Nutrition) Master of Health Promotion Master of International Development Master of Professional Accounting MPA Master of Professional Psychology Master of Psychology (Clinical) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 60 University of Western Australia Doctor of Dental Medicine Doctor of Medicine Doctor of Optometry Doctor of Pharmacy Doctor of Podiatric Medicine Juris Doctor Master of Agricultural Science Master of Architecture (coursework) Master of Biomedical Science Master of Biotechnology Master of Clinical Audiology Master of Clinical Exercise Physiology Master of Clinical Neuropsychology Master of Clinical Pathology Master of Clinical Psychology Master of Environmental Science Master of Hydrogeology Master of Industrial and Organisational Psychology Master of Information Technology Master of Landscape Architecture Master of Physics: Medical Physics Master of Professional Accounting Master of Professional Engineering Master of Professional Psychology Master of Public Health Master of Social Work (By Coursework) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Translation Studies Master of Urban and Regional Planning 61 University of Wollongong Doctor of Medicine Master of Applied Finance Master of Applied Finance (Financial Services and Investing) Master of Autism and Neurodivergent Studies Master of Clinical Exercise Physiology Master of Education (Special Education) Master of Financial Management Master of Information Technology Master of Nursing (Mental Health) Master of Nursing (Pre-Registration) Master of Nutrition and Dietetics Master of Occupational Health and Safety Master of Professional Accounting Master of Professional Psychology Master of Psychology (Clinical) Master of Public Health Master of Science (Medical Radiation Physics) Master of Social Work (Qualifying) Master of Teaching (Primary) Master of Teaching (Secondary) 62 Victoria University Master of Applied Psychology (Clinical Psychology) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Dietetics Master of Health Science (Osteopathy) Master of Physiotherapy Master of Professional Accounting Master of Professional Psychology Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) 62A Wentworth Institute of Higher Education Master of Professional Accounting 63 Western Sydney University (formerly known as University of Western Sydney) Doctor 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Japanese Interpreting and Translation Master of Arts in Translation and Interpreting Master of Audiology Studies Master of Bioinformatics Master of Bioinformatics Research Extensive Master of Clinical Neuropsychology and Clinical Psychology Master of Clinical Psychology Master of Commerce - Professional Accounting Master of Conservation Biology Master of Counselling Master of Dietetics Studies Master of Educational Studies Master of Educational Studies (Guidance, Counselling and Careers) Master of Epidemiology Master of Mental Health (Art Therapy) Master of Nurse Practitioner Master of Nursing (Graduate Entry) Master of Nursing Studies Master of Occupational Health and Safety Science Master of Occupational Hygiene Master of Occupational Therapy Studies Master of Organisational Psychology Master of Physiotherapy Studies Master of Psychology Master of Public Health Master of Public Health (#16 or #24) Master of Social Work (Qualifying) Master of Speech Pathology Studies Master of 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Master of Teaching (Primary) Master of Teaching (Secondary) Master of Applied Psychology (Community Psychology) Master of Business (Accounting) Master of Clinical Exercise Science and Rehabilitation Master of Counselling Master of Dietetics Master of Health Science (Osteopathy) Master of Physiotherapy Master of Professional Accounting Master of Professional Psychology Master of Speech Pathology Master of Teaching (Primary) Master of Teaching (Primary Education) Master of Teaching (Secondary Education) Juris Doctor Master of Accountancy Master of Architecture (Urban Transformation) Master of Art Therapy Master of Clinical Psychology Master of Creative Music Therapy Master of Human Resource Management Master of Inclusive Education Master of Interpreting and Translation Master of Nursing Practice (Preregistration) Master of Professional Accounting Master of Professional Psychology Master of Project Management Master of Psychotherapy and Counselling Master of Social Work (Qualifying) Master of Teaching (Birth – 5 years, Birth - 12 years) Master of Teaching (Early Childhood) Master of Teaching (Early Childhood and Primary) Master of Teaching (Primary) Master of Teaching (Secondary) Master of Teaching (Secondary) STEM Master of Urban Management and Planning Name Registration Commencement Application, saving and transitional provisions Student Assistance (Education Institutions and Courses) Determination 2019 25 Jan 2019 ( F2019L00062 ) 26 Jan 2019 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Amendment Determination 2019 24 Dec 2019 ( F2019L01707 ) 25 Dec 2019 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2020 21 Dec 2020 ( F2020L01664 ) 22 Dec 2020 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Determination 2019 25 Jan 2019 ( F2019L00062 ) 26 Jan 2019 (s 2(1) item 1) Student Assistance (Education Institutions and Courses) Amendment Determination 2019 24 Dec 2019 ( F2019L01707 ) 25 Dec 2019 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2020 21 Dec 2020 ( F2020L01664 ) 22 Dec 2020 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2021 8 June 2021 ( F2021L00708 ) 9 June 2021 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2021 17 December 2021 ( F2021L01820 ) 18 December 2021 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2022 19 Dec 2022 ( F2022L01701 ) 20 Dec 2022 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2023 13 June 2023 ( F2023L00768 ) 14 June 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2023 22 Aug 2023 ( F2023L01094 ) 23 Aug 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 3) Determination 2023 12 Dec 2023 ( F2023L01655 ) 13 Dec 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (Tertiary Course Requirements and Masters by Coursework) Determination 2024 19 July 2024 ( F2024L00905 ) 20 July 2024 (s 2(1) item 1) — — Student Assistance (Education Institutions and Courses) Amendment Determination 2021 8 June 2021 ( F2021L00708 ) 9 June 2021 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2021 17 December 2021 ( F2021L01820 ) 18 December 2021 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2022 19 Dec 2022 ( F2022L01701 ) 20 Dec 2022 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2023 13 June 2023 ( F2023L00768 ) 14 June 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 2) Determination 2023 22 Aug 2023 ( F2023L01094 ) 23 Aug 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (No. 3) Determination 2023 12 Dec 2023 ( F2023L01655 ) 13 Dec 2023 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (Tertiary Course Requirements and Masters by Coursework) Determination 2024 19 July 2024 ( F2024L00905 ) 20 July 2024 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (Masters by Coursework) Determination 2024 13 Dec 2024 ( F2024L01372 ) 14 Dec 2024 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (Masters by Coursework) Determination 2025 31 March 2025 ( F2025L00453 ) 1 April 2025 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment (Combined Courses and Masters by Coursework) Determination 2025 12 December 2025 ( F2025L01608 ) 19 Dec 2025 (s 2(1) item 1) — Student Assistance (Education Institutions and Courses) Amendment Determination 2026 4 June 2026 ( F2025L00665 ) 5 June 2026 (s 2(1) item 1) — Provision affected How affected s 2 rep LA s 48D s 4 am F2023L01094 s 5 rep LA s 48C s 11 am F2024L00905 Schedule 2 Schedule 2 am F2023L01094 ; F2024L00905 ; F2025L01608 Schedule 3 Schedule 3 am F2019L01707 ; F2020L01664 ed C2 am F2021L00708 ; F2021L01820 ed C4 am F2022L01701 ; F2023L00768 ; F2023L01655 ; F2024L00905 ; F2024L01372 ; F2025L00453 ; F2025L01608 ed C12 am F2026L00665 Schedule 4 rep LA s 48C", "Related_Explanatory_Statements": "Education 2019/1 – Explanatory Statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/EDUCATION20191C13/00001", "Unmatched_Content": ""}
{"Instrument_Reference": "LI 2026/D19", "Title": "A New Tax System (Goods and Services Tax) (Simplified Accounting Method for Restaurants, Cafes and Caterers) Determination 2026 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Draft Legislative Instrument", "Topic_Category": "LI 2026/D19 — Draft A New Tax System (Goods and Services Tax) (Simplified Accounting Method for Restaurants, Cafes and Caterers) Determination 2026", "Date_of_Issue": "3 August 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Simplified Accounting Method for Restaurants, Cafes and Caterers) Determination 2026 . | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under paragraph 123-5(1)(a) of the A New Tax System (Goods and Services Tax) Act 1999 . | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) account on a cash basis; (b) acquisition; (c) adjustment; (d) annual tax period; (e) consideration; (f) financial year; (g) GST; (h) GST-free; (i) GST turnover; (j) input tax credit; (k) invoice; (l) net amount; (m) registered; (n) retailer; (o) simplified accounting method; (p) taxable supply; (q) tax period. (a) account on a cash basis; (b) acquisition; (c) adjustment; (d) annual tax period; (e) consideration; (f) financial year; (g) GST; (h) GST-free; (i) GST turnover; (j) input tax credit; (k) invoice; (l) net amount; (m) registered; (n) retailer; (o) simplified accounting method; (p) taxable supply; (q) tax period. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999 . account on a non-cash basis means, for GST purposes, to account on a basis other than on a cash basis. relevant consideration means, in relation to an acquisition, either: (a) any consideration that the retailer has provided for the acquisition; or (b) if an invoice relating to the acquisition is issued before the retailer provides any consideration, the consideration in the invoice for the acquisition. trading stock includes anything produced, manufactured or acquired that is held for the purposes of manufacture, sale or exchange in the ordinary course of carrying on an enterprise. (a) any consideration that the retailer has provided for the acquisition; or (b) if an invoice relating to the acquisition is issued before the retailer provides any consideration, the consideration in the invoice for the acquisition. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Choosing the simplified accounting method: A retailer may choose to use the applicable simplified accounting method in section 7 or section 8 to work out its net amount for a tax period for a business, if: (a) the retailer is registered throughout the tax period; and (b) during the tax period, the business that the retailer operates is a restaurant, a cafe, or a catering business; and (c) the retailer's GST turnover does not exceed the small enterprise turnover threshold. (a) the retailer is registered throughout the tax period; and (b) during the tax period, the business that the retailer operates is a restaurant, a cafe, or a catering business; and (c) the retailer's GST turnover does not exceed the small enterprise turnover threshold. | 7 Simplified accounting method – monthly or quarterly tax periods: Where a retailer chooses to use a simplified accounting method under section 6 for a tax period, other than an annual tax period, the net amount for the tax period must be worked out using the following formula: GST minus Input tax credits GST minus Input tax credits where: GST is the sum of all of the GST for which the retailer is liable on taxable supplies that are attributable to the tax period. Input tax credits is the sum of: (a) all of the input tax credits to which the retailer is entitled for the creditable acquisitions of things that are not trading stock and creditable importations, that are attributable to the tax period; and (b) all of the input tax credits to which the retailer is entitled for the creditable acquisitions of trading stock that are attributable to the tax period, which is the amount worked out using the following method statement: Step 1 – If the retailer accounts on: (i) a cash basis – work out the total consideration the retailer has provided for all trading stock acquisitions in the tax period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the tax period by adding together the relevant consideration for each of those acquisitions. Step 2 – Multiply the step 1 result by the GST-free trading stock proportion. This is the estimated total consideration for GST-free trading stock acquisitions in the tax period. Step 3 – Subtract the step 2 result from the step 1 result. This is the estimated total consideration for creditable acquisitions of trading stock in the tax period. Step 4 – Multiply the step 3 result by one-eleventh. This is the total amount of input tax credits for creditable acquisitions of trading stock for the tax period. (a) all of the input tax credits to which the retailer is entitled for the creditable acquisitions of things that are not trading stock and creditable importations, that are attributable to the tax period; and (b) all of the input tax credits to which the retailer is entitled for the creditable acquisitions of trading stock that are attributable to the tax period, which is the amount worked out using the following method statement: Step 1 – If the retailer accounts on: (i) a cash basis – work out the total consideration the retailer has provided for all trading stock acquisitions in the tax period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the tax period by adding together the relevant consideration for each of those acquisitions. Step 2 – Multiply the step 1 result by the GST-free trading stock proportion. This is the estimated total consideration for GST-free trading stock acquisitions in the tax period. Step 3 – Subtract the step 2 result from the step 1 result. This is the estimated total consideration for creditable acquisitions of trading stock in the tax period. Step 4 – Multiply the step 3 result by one-eleventh. This is the total amount of input tax credits for creditable acquisitions of trading stock for the tax period. (i) a cash basis – work out the total consideration the retailer has provided for all trading stock acquisitions in the tax period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the tax period by adding together the relevant consideration for each of those acquisitions. GST-free trading stock proportion means, for all tax periods in a 6 month period starting on 1 July or 1 January in a financial year, the amount worked out for the first tax period in that 6 month period using the following method statement: Step 1 – If the retailer accounts on: (i) a cash basis – work out the total consideration the retailer has provided for all trading stock acquisitions in the relevant 4 week sample period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the relevant 4 week sample period by adding together the relevant consideration for each of those acquisitions. Step 2 – Using the same method as step 1, work out the total consideration for GST-free trading stock acquisitions for the same relevant 4 week sample period. Step 3 – Divide the step 2 result by the step 1 result. This is the proportion of GST-free trading stock acquisitions for the relevant 4 week sample period. Step 1 – If the retailer accounts on: (i) a cash basis – work out the total consideration the retailer has provided for all trading stock acquisitions in the relevant 4 week sample period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the relevant 4 week sample period by adding together the relevant consideration for each of those acquisitions. Step 2 – Using the same method as step 1, work out the total consideration for GST-free trading stock acquisitions for the same relevant 4 week sample period. Step 3 – Divide the step 2 result by the step 1 result. This is the proportion of GST-free trading stock acquisitions for the relevant 4 week sample period. (i) a cash basis – work out the total consideration the retailer has provided for all trading stock acquisitions in the relevant 4 week sample period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the relevant 4 week sample period by adding together the relevant consideration for each of those acquisitions. relevant 4 week sample period means: (a) if a retailer's tax period begins on or after 1 July and ends on or before 31 December in a year, any continuous 4 week period that occurs between 1 June and 31 July in that year; or (b) if a retailer's tax period begins on or after 1 January and ends on or before 30 June in a year, any continuous 4 week period that occurs between 1 December in the previous year and 31 January that year; or (c) if a retailer cannot apply paragraphs (a) and (b) because the retailer starts trading during a tax period, any continuous 4 week period that occurs within the first two months of trading; or (d) if a retailer cannot apply paragraphs (a) and (b) because the retailer starts using the method in this section during a tax period, any continuous 4 week period that occurs within that tax period. (a) if a retailer's tax period begins on or after 1 July and ends on or before 31 December in a year, any continuous 4 week period that occurs between 1 June and 31 July in that year; or (b) if a retailer's tax period begins on or after 1 January and ends on or before 30 June in a year, any continuous 4 week period that occurs between 1 December in the previous year and 31 January that year; or (c) if a retailer cannot apply paragraphs (a) and (b) because the retailer starts trading during a tax period, any continuous 4 week period that occurs within the first two months of trading; or (d) if a retailer cannot apply paragraphs (a) and (b) because the retailer starts using the method in this section during a tax period, any continuous 4 week period that occurs within that tax period. | 8 Simplified accounting method – Annual tax periods: Where a retailer chooses to use a simplified accounting method under section 6 for an annual tax period, the net amount for the annual tax period must be worked out using the following formula: GST minus Input tax credits GST minus Input tax credits where: GST is the sum of all of the GST for which the retailer is liable on taxable supplies that are attributable to the annual tax period. Input tax credits is the sum of: (a) all the input tax credits to which the retailer is entitled for the creditable acquisitions of things that are not trading stock and creditable importations that are attributable to the tax period; and (b) all input tax credits to which the retailer is entitled for the creditable acquisitions of trading stock for the annual tax period, which is the amount worked out using the following method statement: Step 1 – If the retailer accounts on: (i) a cash basis –work out the total consideration the retailer has provided for all trading stock acquisitions in the first 4 week sample period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the first 4 week sample period by adding together the relevant consideration for each of those acquisitions. Step 2 – Using the same method as in step 1, work out the total consideration for GST-free trading stock acquisitions for the first 4 week sample period. Step 3 – Divide the step 2 result by the step 1 result. This is the proportion of GST-free trading stock acquisitions for the first 4 week sample period. Step 4 – If the retailer accounts on: (i) a cash basis –work out the total consideration the retailer has provided for trading stock acquisitions for the period 1 July to 31 December in the annual tax period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the period 1 July to 31 December in the annual tax period by adding together the relevant consideration for each of those acquisitions. Step 5 – Multiply the step 3 result by the step 4 result. This is the estimated total consideration for GST-free trading stock acquisitions for the period 1 July to 31 December in the annual tax period. Step 6 – Subtract the step 5 result from the step 4 result. This is the estimated total consideration for creditable acquisitions of trading stock for the period 1 July to 31 December in the annual tax period. Step 7 – Multiply the step 6 result by one-eleventh. This is the estimated amount of input tax credits for creditable acquisitions of trading stock for the period 1 July to 31 December in the annual tax period. Step 8 – Repeat the steps 1 to 7 using the second 4 week sample period for the period 1 January to 30 June in the annual tax period. This is the estimated amount of input tax credits for creditable acquisitions of trading stock for the period 1 January to 30 June in the annual tax period. Step 9 – Add the step 7 result to the step 8 result. This is the total amount of input tax credits for creditable acquisitions of trading stock for the annual tax period. (a) all the input tax credits to which the retailer is entitled for the creditable acquisitions of things that are not trading stock and creditable importations that are attributable to the tax period; and (b) all input tax credits to which the retailer is entitled for the creditable acquisitions of trading stock for the annual tax period, which is the amount worked out using the following method statement: Step 1 – If the retailer accounts on: (i) a cash basis –work out the total consideration the retailer has provided for all trading stock acquisitions in the first 4 week sample period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the first 4 week sample period by adding together the relevant consideration for each of those acquisitions. Step 2 – Using the same method as in step 1, work out the total consideration for GST-free trading stock acquisitions for the first 4 week sample period. Step 3 – Divide the step 2 result by the step 1 result. This is the proportion of GST-free trading stock acquisitions for the first 4 week sample period. Step 4 – If the retailer accounts on: (i) a cash basis –work out the total consideration the retailer has provided for trading stock acquisitions for the period 1 July to 31 December in the annual tax period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the period 1 July to 31 December in the annual tax period by adding together the relevant consideration for each of those acquisitions. Step 5 – Multiply the step 3 result by the step 4 result. This is the estimated total consideration for GST-free trading stock acquisitions for the period 1 July to 31 December in the annual tax period. Step 6 – Subtract the step 5 result from the step 4 result. This is the estimated total consideration for creditable acquisitions of trading stock for the period 1 July to 31 December in the annual tax period. Step 7 – Multiply the step 6 result by one-eleventh. This is the estimated amount of input tax credits for creditable acquisitions of trading stock for the period 1 July to 31 December in the annual tax period. Step 8 – Repeat the steps 1 to 7 using the second 4 week sample period for the period 1 January to 30 June in the annual tax period. This is the estimated amount of input tax credits for creditable acquisitions of trading stock for the period 1 January to 30 June in the annual tax period. Step 9 – Add the step 7 result to the step 8 result. This is the total amount of input tax credits for creditable acquisitions of trading stock for the annual tax period. (i) a cash basis –work out the total consideration the retailer has provided for all trading stock acquisitions in the first 4 week sample period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the first 4 week sample period by adding together the relevant consideration for each of those acquisitions. (i) a cash basis –work out the total consideration the retailer has provided for trading stock acquisitions for the period 1 July to 31 December in the annual tax period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the period 1 July to 31 December in the annual tax period by adding together the relevant consideration for each of those acquisitions. first 4 week sample period means: (a) for the period 1 July to 31 December in a year (July-December period) , any continuous 4 week period that occurs between 1 June and 31 July in that year; or (b) if a retailer cannot apply paragraph (a) because the retailer first starts trading during the July-December period, any continuous 4 week period that occurs within the first two months of trading. (a) for the period 1 July to 31 December in a year (July-December period) , any continuous 4 week period that occurs between 1 June and 31 July in that year; or (b) if a retailer cannot apply paragraph (a) because the retailer first starts trading during the July-December period, any continuous 4 week period that occurs within the first two months of trading. second 4 week sample period means: (a) for the period 1 January to 30 June in a year (January-June period) , any continuous 4 week period that occurs between 1 December in the previous year and 31 January that year; or (b) if a retailer cannot apply paragraph (a) because the retailer first starts trading during the January-June period, any continuous 4 week period that occurs within the first two months of trading. (a) for the period 1 January to 30 June in a year (January-June period) , any continuous 4 week period that occurs between 1 December in the previous year and 31 January that year; or (b) if a retailer cannot apply paragraph (a) because the retailer first starts trading during the January-June period, any continuous 4 week period that occurs within the first two months of trading. Goods and Services Tax: Simplified Accounting Method Determination (No. 38) 2016 for Restaurants, Cafes and Caterers – purchases snapshot method | 1 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires the Commissioner to undertake appropriate and reasonably practicable consultation before they make a determination. As part of the consultation process, you are invited to comment on the draft determination and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 28 August 2026 Contact officer: Barry Chen Email: Barry.Chen@ato.gov.au Phone: 07 3213 5697 Please forward your comments to the contact officer by the due date. Due date: 28 August 2026 Contact officer: Barry Chen Email: Barry.Chen@ato.gov.au Phone: 07 3213 5697", "Related_Explanatory_Statements": "LI 2026/D19 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=ops/li2026d19/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/D19", "Title": "A New Tax System (Goods and Services Tax) (Simplified Accounting Method for Restaurants, Cafes and Caterers) Determination 2026 ", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Draft Legislative Instrument", "Topic_Category": "Drafts for comment > 2026", "Date_of_Issue": "3 August 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "", "Registration_Date": "", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Simplified Accounting Method for Restaurants, Cafes and Caterers) Determination 2026 . | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under paragraph 123-5(1)(a) of the A New Tax System (Goods and Services Tax) Act 1999 . | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) account on a cash basis; (b) acquisition; (c) adjustment; (d) annual tax period; (e) consideration; (f) financial year; (g) GST; (h) GST-free; (i) GST turnover; (j) input tax credit; (k) invoice; (l) net amount; (m) registered; (n) retailer; (o) simplified accounting method; (p) taxable supply; (q) tax period. (a) account on a cash basis; (b) acquisition; (c) adjustment; (d) annual tax period; (e) consideration; (f) financial year; (g) GST; (h) GST-free; (i) GST turnover; (j) input tax credit; (k) invoice; (l) net amount; (m) registered; (n) retailer; (o) simplified accounting method; (p) taxable supply; (q) tax period. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999 . account on a non-cash basis means, for GST purposes, to account on a basis other than on a cash basis. relevant consideration means, in relation to an acquisition, either: (a) any consideration that the retailer has provided for the acquisition; or (b) if an invoice relating to the acquisition is issued before the retailer provides any consideration, the consideration in the invoice for the acquisition. trading stock includes anything produced, manufactured or acquired that is held for the purposes of manufacture, sale or exchange in the ordinary course of carrying on an enterprise. (a) any consideration that the retailer has provided for the acquisition; or (b) if an invoice relating to the acquisition is issued before the retailer provides any consideration, the consideration in the invoice for the acquisition. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Choosing the simplified accounting method: A retailer may choose to use the applicable simplified accounting method in section 7 or section 8 to work out its net amount for a tax period for a business, if: (a) the retailer is registered throughout the tax period; and (b) during the tax period, the business that the retailer operates is a restaurant, a cafe, or a catering business; and (c) the retailer's GST turnover does not exceed the small enterprise turnover threshold. (a) the retailer is registered throughout the tax period; and (b) during the tax period, the business that the retailer operates is a restaurant, a cafe, or a catering business; and (c) the retailer's GST turnover does not exceed the small enterprise turnover threshold. | 7 Simplified accounting method – monthly or quarterly tax periods: Where a retailer chooses to use a simplified accounting method under section 6 for a tax period, other than an annual tax period, the net amount for the tax period must be worked out using the following formula: GST minus Input tax credits GST minus Input tax credits where: GST is the sum of all of the GST for which the retailer is liable on taxable supplies that are attributable to the tax period. Input tax credits is the sum of: (a) all of the input tax credits to which the retailer is entitled for the creditable acquisitions of things that are not trading stock and creditable importations, that are attributable to the tax period; and (b) all of the input tax credits to which the retailer is entitled for the creditable acquisitions of trading stock that are attributable to the tax period, which is the amount worked out using the following method statement: Step 1 – If the retailer accounts on: (i) a cash basis – work out the total consideration the retailer has provided for all trading stock acquisitions in the tax period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the tax period by adding together the relevant consideration for each of those acquisitions. Step 2 – Multiply the step 1 result by the GST-free trading stock proportion. This is the estimated total consideration for GST-free trading stock acquisitions in the tax period. Step 3 – Subtract the step 2 result from the step 1 result. This is the estimated total consideration for creditable acquisitions of trading stock in the tax period. Step 4 – Multiply the step 3 result by one-eleventh. This is the total amount of input tax credits for creditable acquisitions of trading stock for the tax period. (a) all of the input tax credits to which the retailer is entitled for the creditable acquisitions of things that are not trading stock and creditable importations, that are attributable to the tax period; and (b) all of the input tax credits to which the retailer is entitled for the creditable acquisitions of trading stock that are attributable to the tax period, which is the amount worked out using the following method statement: Step 1 – If the retailer accounts on: (i) a cash basis – work out the total consideration the retailer has provided for all trading stock acquisitions in the tax period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the tax period by adding together the relevant consideration for each of those acquisitions. Step 2 – Multiply the step 1 result by the GST-free trading stock proportion. This is the estimated total consideration for GST-free trading stock acquisitions in the tax period. Step 3 – Subtract the step 2 result from the step 1 result. This is the estimated total consideration for creditable acquisitions of trading stock in the tax period. Step 4 – Multiply the step 3 result by one-eleventh. This is the total amount of input tax credits for creditable acquisitions of trading stock for the tax period. (i) a cash basis – work out the total consideration the retailer has provided for all trading stock acquisitions in the tax period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the tax period by adding together the relevant consideration for each of those acquisitions. GST-free trading stock proportion means, for all tax periods in a 6 month period starting on 1 July or 1 January in a financial year, the amount worked out for the first tax period in that 6 month period using the following method statement: Step 1 – If the retailer accounts on: (i) a cash basis – work out the total consideration the retailer has provided for all trading stock acquisitions in the relevant 4 week sample period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the relevant 4 week sample period by adding together the relevant consideration for each of those acquisitions. Step 2 – Using the same method as step 1, work out the total consideration for GST-free trading stock acquisitions for the same relevant 4 week sample period. Step 3 – Divide the step 2 result by the step 1 result. This is the proportion of GST-free trading stock acquisitions for the relevant 4 week sample period. Step 1 – If the retailer accounts on: (i) a cash basis – work out the total consideration the retailer has provided for all trading stock acquisitions in the relevant 4 week sample period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the relevant 4 week sample period by adding together the relevant consideration for each of those acquisitions. Step 2 – Using the same method as step 1, work out the total consideration for GST-free trading stock acquisitions for the same relevant 4 week sample period. Step 3 – Divide the step 2 result by the step 1 result. This is the proportion of GST-free trading stock acquisitions for the relevant 4 week sample period. (i) a cash basis – work out the total consideration the retailer has provided for all trading stock acquisitions in the relevant 4 week sample period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the relevant 4 week sample period by adding together the relevant consideration for each of those acquisitions. relevant 4 week sample period means: (a) if a retailer's tax period begins on or after 1 July and ends on or before 31 December in a year, any continuous 4 week period that occurs between 1 June and 31 July in that year; or (b) if a retailer's tax period begins on or after 1 January and ends on or before 30 June in a year, any continuous 4 week period that occurs between 1 December in the previous year and 31 January that year; or (c) if a retailer cannot apply paragraphs (a) and (b) because the retailer starts trading during a tax period, any continuous 4 week period that occurs within the first two months of trading; or (d) if a retailer cannot apply paragraphs (a) and (b) because the retailer starts using the method in this section during a tax period, any continuous 4 week period that occurs within that tax period. (a) if a retailer's tax period begins on or after 1 July and ends on or before 31 December in a year, any continuous 4 week period that occurs between 1 June and 31 July in that year; or (b) if a retailer's tax period begins on or after 1 January and ends on or before 30 June in a year, any continuous 4 week period that occurs between 1 December in the previous year and 31 January that year; or (c) if a retailer cannot apply paragraphs (a) and (b) because the retailer starts trading during a tax period, any continuous 4 week period that occurs within the first two months of trading; or (d) if a retailer cannot apply paragraphs (a) and (b) because the retailer starts using the method in this section during a tax period, any continuous 4 week period that occurs within that tax period. | 8 Simplified accounting method – Annual tax periods: Where a retailer chooses to use a simplified accounting method under section 6 for an annual tax period, the net amount for the annual tax period must be worked out using the following formula: GST minus Input tax credits GST minus Input tax credits where: GST is the sum of all of the GST for which the retailer is liable on taxable supplies that are attributable to the annual tax period. Input tax credits is the sum of: (a) all the input tax credits to which the retailer is entitled for the creditable acquisitions of things that are not trading stock and creditable importations that are attributable to the tax period; and (b) all input tax credits to which the retailer is entitled for the creditable acquisitions of trading stock for the annual tax period, which is the amount worked out using the following method statement: Step 1 – If the retailer accounts on: (i) a cash basis –work out the total consideration the retailer has provided for all trading stock acquisitions in the first 4 week sample period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the first 4 week sample period by adding together the relevant consideration for each of those acquisitions. Step 2 – Using the same method as in step 1, work out the total consideration for GST-free trading stock acquisitions for the first 4 week sample period. Step 3 – Divide the step 2 result by the step 1 result. This is the proportion of GST-free trading stock acquisitions for the first 4 week sample period. Step 4 – If the retailer accounts on: (i) a cash basis –work out the total consideration the retailer has provided for trading stock acquisitions for the period 1 July to 31 December in the annual tax period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the period 1 July to 31 December in the annual tax period by adding together the relevant consideration for each of those acquisitions. Step 5 – Multiply the step 3 result by the step 4 result. This is the estimated total consideration for GST-free trading stock acquisitions for the period 1 July to 31 December in the annual tax period. Step 6 – Subtract the step 5 result from the step 4 result. This is the estimated total consideration for creditable acquisitions of trading stock for the period 1 July to 31 December in the annual tax period. Step 7 – Multiply the step 6 result by one-eleventh. This is the estimated amount of input tax credits for creditable acquisitions of trading stock for the period 1 July to 31 December in the annual tax period. Step 8 – Repeat the steps 1 to 7 using the second 4 week sample period for the period 1 January to 30 June in the annual tax period. This is the estimated amount of input tax credits for creditable acquisitions of trading stock for the period 1 January to 30 June in the annual tax period. Step 9 – Add the step 7 result to the step 8 result. This is the total amount of input tax credits for creditable acquisitions of trading stock for the annual tax period. (a) all the input tax credits to which the retailer is entitled for the creditable acquisitions of things that are not trading stock and creditable importations that are attributable to the tax period; and (b) all input tax credits to which the retailer is entitled for the creditable acquisitions of trading stock for the annual tax period, which is the amount worked out using the following method statement: Step 1 – If the retailer accounts on: (i) a cash basis –work out the total consideration the retailer has provided for all trading stock acquisitions in the first 4 week sample period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the first 4 week sample period by adding together the relevant consideration for each of those acquisitions. Step 2 – Using the same method as in step 1, work out the total consideration for GST-free trading stock acquisitions for the first 4 week sample period. Step 3 – Divide the step 2 result by the step 1 result. This is the proportion of GST-free trading stock acquisitions for the first 4 week sample period. Step 4 – If the retailer accounts on: (i) a cash basis –work out the total consideration the retailer has provided for trading stock acquisitions for the period 1 July to 31 December in the annual tax period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the period 1 July to 31 December in the annual tax period by adding together the relevant consideration for each of those acquisitions. Step 5 – Multiply the step 3 result by the step 4 result. This is the estimated total consideration for GST-free trading stock acquisitions for the period 1 July to 31 December in the annual tax period. Step 6 – Subtract the step 5 result from the step 4 result. This is the estimated total consideration for creditable acquisitions of trading stock for the period 1 July to 31 December in the annual tax period. Step 7 – Multiply the step 6 result by one-eleventh. This is the estimated amount of input tax credits for creditable acquisitions of trading stock for the period 1 July to 31 December in the annual tax period. Step 8 – Repeat the steps 1 to 7 using the second 4 week sample period for the period 1 January to 30 June in the annual tax period. This is the estimated amount of input tax credits for creditable acquisitions of trading stock for the period 1 January to 30 June in the annual tax period. Step 9 – Add the step 7 result to the step 8 result. This is the total amount of input tax credits for creditable acquisitions of trading stock for the annual tax period. (i) a cash basis –work out the total consideration the retailer has provided for all trading stock acquisitions in the first 4 week sample period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the first 4 week sample period by adding together the relevant consideration for each of those acquisitions. (i) a cash basis –work out the total consideration the retailer has provided for trading stock acquisitions for the period 1 July to 31 December in the annual tax period. (ii) a non-cash basis – work out the total consideration for all trading stock acquisitions in the period 1 July to 31 December in the annual tax period by adding together the relevant consideration for each of those acquisitions. first 4 week sample period means: (a) for the period 1 July to 31 December in a year (July-December period) , any continuous 4 week period that occurs between 1 June and 31 July in that year; or (b) if a retailer cannot apply paragraph (a) because the retailer first starts trading during the July-December period, any continuous 4 week period that occurs within the first two months of trading. (a) for the period 1 July to 31 December in a year (July-December period) , any continuous 4 week period that occurs between 1 June and 31 July in that year; or (b) if a retailer cannot apply paragraph (a) because the retailer first starts trading during the July-December period, any continuous 4 week period that occurs within the first two months of trading. second 4 week sample period means: (a) for the period 1 January to 30 June in a year (January-June period) , any continuous 4 week period that occurs between 1 December in the previous year and 31 January that year; or (b) if a retailer cannot apply paragraph (a) because the retailer first starts trading during the January-June period, any continuous 4 week period that occurs within the first two months of trading. (a) for the period 1 January to 30 June in a year (January-June period) , any continuous 4 week period that occurs between 1 December in the previous year and 31 January that year; or (b) if a retailer cannot apply paragraph (a) because the retailer first starts trading during the January-June period, any continuous 4 week period that occurs within the first two months of trading. Goods and Services Tax: Simplified Accounting Method Determination (No. 38) 2016 for Restaurants, Cafes and Caterers – purchases snapshot method | 1 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires the Commissioner to undertake appropriate and reasonably practicable consultation before they make a determination. As part of the consultation process, you are invited to comment on the draft determination and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 28 August 2026 Contact officer: Barry Chen Email: Barry.Chen@ato.gov.au Phone: 07 3213 5697 Please forward your comments to the contact officer by the due date. Due date: 28 August 2026 Contact officer: Barry Chen Email: Barry.Chen@ato.gov.au Phone: 07 3213 5697", "Related_Explanatory_Statements": "LI 2026/D19 - Explanatory statement", "Is_Draft": true, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026D19/00001", "Unmatched_Content": "Draft A New Tax System (Goods and Services Tax) (Simplified Accounting Method for Restaurants, Cafes and Caterers) Determination 2026: I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/30", "Title": "Taxation Administration (Third Party Reporting Exemptions for Certain Transactions by Government Related Entities) Determination 2026", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Third party reporting > Exemptions > 2026", "Date_of_Issue": "30 July 2026", "Signatory": "Larissa Evans Acting Deputy Commissioner of Taxation", "Registration_Number": "F2026L01012", "Registration_Date": "30 July 2026", "Body": "1 Name: This instrument is the Taxation Administration (Third Party Reporting Exemptions for Certain Transactions by Government Related Entities) Determination 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under paragraph 396-70(4)(b) in Schedule 1 to the Act. | 4 Definitions: Note: A number of expressions used in this instrument have the same meaning as of Schedule 1 to the Act. Expressions of Schedule 1 to the Act have the same meaning as in the ITAA 1997 (see section 3AA of the Act). The following expressions are relevantly defined in section 995-1 of the ITAA 1997: (a) consideration; (b) GST Act; (c) supply. (a) consideration; (b) GST Act; (c) supply. In this instrument: Act means the Taxation Administration Act 1953. carriage service has the meaning given by section 7 of the Telecommunications Act 1997. carriage service provider has the meaning given by section 7 of the Telecommunications Act 1997. financial supply has the meaning given by section 195-1 of the GST Act. general insurer has the meaning given by section 3 of the Insurance Act 1973 goods has the meaning given by section 195-1 of the GST Act. government related entity has the meaning given by section 195-1 of the GST Act. insurance business has the meaning given by section 3 of the Insurance Act 1973. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Reporting exemptions for government related entities: (1) A government related entity is not required to prepare and give a report to the Commissioner under either item 1 or 2 of the table in section 396-55 in Schedule 1 to the Act in relation to any of the following transactions: (a) electronic payments made for a grant or supply of services under those items: (i) to a BPAY biller; or (ii) by recurring direct debit; or (iii) by debit or credit card payment through a merchant acquiring system; or (iv) via third party payment processors facilitating any of the above payments; (b) consideration provided to a carriage service provider for a carriage service; (c) consideration provided to a utility provider for the provision of electricity, water, sewerage or gas; (d) consideration provided for the transportation of employees; (e) consideration provided to a general insurer for services provided in the course of insurance business; (f) consideration provided for accommodation in commercial premises; (g) consideration provided for accommodation in a hotel, motel, inn, hostel, boarding house, caravan park or camping ground; (h) consideration provided for the lease of goods; (i) consideration provided for the creation, grant, transfer, assignment or use under licence of a right; (j) consideration provided for a financial supply; (k) consideration provided for membership of a professional association or body; (l) consideration provided for services relating to the exercise of court or tribunal functions, including consideration provided to jurors, witnesses and advocates for minors; (m) consideration provided for a supply to another government related entity; (n) a grant provided to another government related entity. (a) electronic payments made for a grant or supply of services under those items: (i) to a BPAY biller; or (ii) by recurring direct debit; or (iii) by debit or credit card payment through a merchant acquiring system; or (iv) via third party payment processors facilitating any of the above payments; (b) consideration provided to a carriage service provider for a carriage service; (c) consideration provided to a utility provider for the provision of electricity, water, sewerage or gas; (d) consideration provided for the transportation of employees; (e) consideration provided to a general insurer for services provided in the course of insurance business; (f) consideration provided for accommodation in commercial premises; (g) consideration provided for accommodation in a hotel, motel, inn, hostel, boarding house, caravan park or camping ground; (h) consideration provided for the lease of goods; (i) consideration provided for the creation, grant, transfer, assignment or use under licence of a right; (j) consideration provided for a financial supply; (k) consideration provided for membership of a professional association or body; (l) consideration provided for services relating to the exercise of court or tribunal functions, including consideration provided to jurors, witnesses and advocates for minors; (m) consideration provided for a supply to another government related entity; (n) a grant provided to another government related entity. (i) to a BPAY biller; or (ii) by recurring direct debit; or (iii) by debit or credit card payment through a merchant acquiring system; or (iv) via third party payment processors facilitating any of the above payments; (2) However, a government related entity may prepare and give a report to the Commissioner in relation to any transaction exempt under subsection (1) if the administrative burden on the entity of not reporting the transaction would be greater than reporting it. Classes of Transactions for which Government Related Entities are Exempt from Providing Third Party Reports Determination 2016 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/30 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202630/00001", "Unmatched_Content": "I, Larissa Evans, Acting Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/31", "Title": "A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Foreign Exchange Conversion) Determination 2026 ", "Enabling_Act": "A New Tax System (Wine Equalisation Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "LI 2026/31 — A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Foreign Exchange Conversion) Determination 2026", "Date_of_Issue": "10 August 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2026L01045", "Registration_Date": "11 August 2026", "Body": "1 Name: This instrument is the A New Tax System (Wine Equalisation Tax) (New Zealand Producer Rebate Foreign Exchange Conversion) Determination 2026 . | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 19-15(1B) of the A New Tax System (Wine Equalisation Tax) Act 1999. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 33-1 of the Act, including the following: (a) financial year; (b) New Zealand participant; (c) producer rebate. (a) financial year; (b) New Zealand participant; (c) producer rebate. In this instrument: Act means the A New Tax System (Wine Equalisation Tax) Act 1999. approved selling price has the meaning given by subsection 19-15(1C) of the Act. average yearly RBNZ rate, in relation to a conversion day, means the average Reserve Bank of New Zealand rate (expressed in a unit of Australian currency per New Zealand dollar) for the financial year in which the conversion day occurs and which is published on the Australian Taxation Office website (www.ato.gov.au). conversion day, in relation to the treatment of a foreign currency component as if it were an amount of Australian currency, is a day that is the earlier of: (a) the day on which a New Zealand participant receives any consideration for the supply of wine; and (b) the day on which the New Zealand participant issues an invoice for the supply of wine. foreign currency component, in relation to wine sold by a New Zealand participant, means a component used to determine the approved selling price for the wine where the component is expressed in a currency other than Australian currency. RBA means Reserve Bank of Australia (within the meaning of the Reserve Bank Act 1959). RBA business day means a day that the head office of the RBA is open for business. RBA rate, in relation to a conversion day, means the exchange rate (expressed in a unit of foreign currency per Australian dollar) that is published by the RBA on its website (www.rba.gov.au) for the day that is: (a) the conversion day, where the conversion day is an RBA business day; or (b) the RBA business day immediately before the conversion day, where the conversion day is not an RBA business day. (a) the day on which a New Zealand participant receives any consideration for the supply of wine; and (b) the day on which the New Zealand participant issues an invoice for the supply of wine. (a) the conversion day, where the conversion day is an RBA business day; or (b) the RBA business day immediately before the conversion day, where the conversion day is not an RBA business day. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Choosing a method: (1) A New Zealand participant must use one of the methods in subsection 7(1) or (2) for an entire financial year to work out the amount of Australian currency that a foreign currency component is to be treated as on a conversion day. (2) For the purposes of subsection (1), the method that applies on a conversion day is the method that has been chosen for the financial year in which the entitlement to the producer rebate arises under subsection 19-5(2) of the Act (and not the financial year in which the conversion day occurs). | 7 Methods for converting a foreign currency component to Australian currency: Method 1 – average yearly RBNZ rate (1) If a New Zealand participant uses the average yearly RBNZ rate on a conversion day and the foreign currency component is expressed in New Zealand currency, the component is to be treated as if it were an amount of Australian currency on that day by using the following formula: Amount of Australian currency = foreign currency component × average yearly RBNZ rate Method 2 – RBA rate (2) If a New Zealand participant uses the RBA rate on a conversion day, the foreign currency component is to be treated as if it were an amount of Australian currency on that day by using the following formula: Amount of Australian currency = foreign currency component × (1 ÷ the RBA rate on the conversion day) Wine Equalisation Tax New Zealand Producer Rebate Foreign Exchange Conversion Determination (No. 57) 2016 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/31 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026031/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/32", "Title": "Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026 ", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "LI 2026/32 — Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026", "Date_of_Issue": "10 August 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2026L01047", "Registration_Date": "12 August 2026", "Body": "1 Name: This instrument is the Taxation Administration (Change of Reporting Period for Third Party Reports on Real Property Transfers) Legislative Instrument 2026 . | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subparagraph 396-55(a)(ii) in Schedule 1 to the Act. | 4 Definitions: In this instrument: Act means the Taxation Administration Act 1953 . | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Reporting period: For an entity mentioned in column 1 of table item 3 in section 396-55 in Schedule 1 to the Act, the reporting period to which subparagraph 396-55(a)(ii) in Schedule 1 to the Act applies is specified to be each period of three months ending 30 September, 31 December, 31 March and 30 June. Note: Table item 3 in section 396-55 in Schedule 1 to the Act requires a State or Territory to report information about the transfer of a freehold or leasehold interest in real property situated in the State or Territory. Note: Table item 3 in section 396-55 in Schedule 1 to the Act requires a State or Territory to report information about the transfer of a freehold or leasehold interest in real property situated in the State or Territory. Change of the Reporting Period for Third Party Reports on Real Property Transfers Determination 2016 | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/32 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026032/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation, make the following legislative instrument."}
{"Instrument_Reference": "LI 2026/33", "Title": "Excise (Denatured Spirits) Determination 2026", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "LI 2026/33 — Excise (Denatured Spirits) Determination 2026", "Date_of_Issue": "10 August 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2026L01051", "Registration_Date": "14 August 2026", "Body": "1 Name: This instrument is the Excise (Denatured Spirits) Determination 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 77FG(1) of the Excise Act 1901. | 4 Definitions: In this instrument: Act means the Excise Act 1901. CAS registry number means the unique number that is allocated to a chemical substance in the Chemical Registry System of the Chemical Abstracts Service, which is a division of the American Chemical Society. covered denaturant means a chemical substance used for the denaturing of spirits that is listed in column 1 of an item in the table in section 7 with the CAS registry number listed in column 2 of that item. ethanol concentration, in relation to a spirit being denatured, means the proportion of ethanol in the spirit expressed as a decimal value. minimum concentration , in relation to a covered denaturant listed in column 1 of an item in the table in section 7, means the concentration of the covered denaturant listed in column 3 of that item for 100% ethanol. ppm means parts per million. Tariff Schedule means the Schedule to the Excise Tariff Act 1921. v/v means volume per volume, which is a measure of the concentration of a substance in a solution using volume-based measurement. w/w means weight per weight, which is a measure of the concentration of a substance in a mixture or solution using weight-based measurement. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Formula for denaturing spirits: (1) For the purposes of subitem 3.8 of the Tariff Schedule, a spirit will be denatured if it contains a covered denaturant at a concentration that equals or exceeds the specified concentration calculated under subsection (2). (2) The specified concentration of the covered denaturant is calculated using the following formula: specified concentration = minimum concentration × ethanol concentration specified concentration = minimum concentration × ethanol concentration Note: It does not matter whether the spirit also contains other substances, including other covered denaturants | 7 Table: For the purposes of this instrument, the following table sets out the covered denaturants (in column 1), the corresponding CAS registry numbers (in column 2) and the minimum concentration of the covered denaturants (in column 3). Item Column 1 – Covered denaturant Column 2 – CAS registry number Column 3 – Minimum concentration 1 acetaldehyde 75-07-0 1.0% v/v 2 n-propanol 71-23-8 1.0% v/v 3 n-propyl acetate 109-60-4 1.0% v/v 4 acetone 67-64-1 2.0% v/v 5 denatonium benzoate 3734-33-6 5 ppm 6 ethyl acetate 141-78-6 1.0% v/v 7 propylene glycol mono-methyl ether 107-98-2 1.0% v/v 8 sodium nitrite 7632-00-0 0.25% v/v 9 methyl ethyl ketone 78-93-3 0.5% v/v 10 methoxy propyl acetate 108-65-6 0.5% v/v 11 methanol 67-56-1 5.0% v/v 12 isopropanol 67-63-0 5.0% v/v 13 tertiary butyl alcohol 75-65-0 0.25% v/v 14 methyl isobutyl ketone 108-10-1 0.25% v/v 15 n-hexane 110-54-3 1.0% v/v 16 ethyl ether 60-29-7 1.0% v/v 17 propylene glycol 57-55-6 20.0% v/v 18 sodium hydroxide 1310-73-2 0.25% w/w 19 sodium molybdate 7631-95-0 0.25% w/w 20 sodium tolytriazole 64665-57-2 0.25% w/w Excise (Denatured spirits) Determination 2016 (No. 3) | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/33 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026033/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/34", "Title": "A New Tax System (Goods and Services Tax) (Waiver of Adjustment Note Requirement - Reverse Charged Supplies) Determination 2026", "Enabling_Act": "A New Tax System (Goods and Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "LI 2026/34 — A New Tax System (Goods and Services Tax) (Waiver of Adjustment Note Requirement - Reverse Charged Supplies) Determination 2026", "Date_of_Issue": "12 August 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2026L01060", "Registration_Date": "14 August 2026", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Waiver of Adjustment Note Requirement - Reverse Charged Supplies) Determination 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 29-20(3) of the A New Tax System (Goods and Services Tax) Act 1999. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) adjustment; (b) adjustment note; (c) decreasing adjustment; (d) entity; (e) GST return; (f) recipient; (g) taxable supply; (h) tax period. (a) adjustment; (b) adjustment note; (c) decreasing adjustment; (d) entity; (e) GST return; (f) recipient; (g) taxable supply; (h) tax period. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Waiver of requirement to hold an adjustment note: When an entity gives a GST return for a tax period, it is not required to hold an adjustment note to attribute a decreasing adjustment to the tax period if the adjustment relates to a taxable supply to which section 83-5 of the Act applies. Note: Section 83-5 of the Act is about the recipient of a taxable supply paying GST instead of the supplier (\"reverse charge\") in certain circumstances. Note: Section 83-5 of the Act is about the recipient of a taxable supply paying GST instead of the supplier (\"reverse charge\") in certain circumstances. Goods and Services Tax: Waiver of Adjustment Note Determination (No. 39) 2016 – Reverse Charged Supplies | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/34 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026034/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/36", "Title": "Excise (Concessional Spirit Approvals) Guidelines 2026", "Enabling_Act": "Excise Act 1901", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Excise > Spirits > 2026", "Date_of_Issue": "18 August 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2026L01076", "Registration_Date": "19 August 2026", "Body": "1 Name: This instrument is the Excise (Concessional Spirit Approvals) Guidelines 2026. | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 77FF(5) of the Excise Act 1901. | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 4 of the Act, including the following: (a) CEO; (b) Excise Acts; (c) fuel. (a) CEO; (b) Excise Acts; (c) fuel. In this instrument: Act means the Excise Act 1901. applicant means a person who applies to the CEO for approval under subsection 77FF(1) of the Act to use spirit for a specified purpose, excluded purpose means a purpose where: (a) the spirit is used as a beverage or in the production of a beverage, but not where it is an incidental input; or (b) the spirit is used in any product that may be consumed for an intoxicating effect, whether or not that product is a beverage; or (c) the spirit is used as a prescribed fuel or a component of a prescribed fuel; or (d) the spirit is for on-supply to another person, but not where the CEO has granted approval for on-supply under subsection 77FF(1) of the Act. incidental input means a spirit that is added to a beverage but that does not significantly increase the alcohol content of the beverage. in the course or furtherance of carrying on an enterprise has the meaning given by the A New Tax System (Australian Business Number) Act 1999. penalty unit has the meaning given by section 4AA of the Crimes Act 1914. prescribed fuel means goods of a kind that fall within a classification in item 10 of the Schedule to the Tariff Act. related person means any person, other than the applicant, that the CEO considers is relevant to ascertaining whether the applicant is fit and proper, including: (a) where the applicant is an individual – the individual's spouse, employer, colleague, or a person employed by the individual; or (b) where the applicant is a partner in a partnership – any of the other partners in the partnership; or (c) where the applicant is a company – a director, employee, or shareholder who participates in the management and control of the company. specified purpose, in relation to an application for an approval under subsection 77FF(1) of the Act, means an industrial, manufacturing, scientific, medical, veterinary or educational purpose that is not an excluded purpose. spirit means goods described in item 3 of the Schedule to the Tariff Act. stated purpose, in relation to an application for an approval under subsection 77FF(1) of the Act, means the purpose for which the spirit will be used as stated in that application. Tariff Act means the Excise Tariff Act 1921. (a) the spirit is used as a beverage or in the production of a beverage, but not where it is an incidental input; or (b) the spirit is used in any product that may be consumed for an intoxicating effect, whether or not that product is a beverage; or (c) the spirit is used as a prescribed fuel or a component of a prescribed fuel; or (d) the spirit is for on-supply to another person, but not where the CEO has granted approval for on-supply under subsection 77FF(1) of the Act. (a) where the applicant is an individual – the individual's spouse, employer, colleague, or a person employed by the individual; or (b) where the applicant is a partner in a partnership – any of the other partners in the partnership; or (c) where the applicant is a company – a director, employee, or shareholder who participates in the management and control of the company. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Guidelines: When deciding whether or not to grant an approval under subsection 77FF(1) of the Act, the CEO must have regard to: (a) the matters in section 7; and (b) the matters in section 8; and (c) whether the application for the approval contains all the information necessary for the CEO to make the decision; and (d) whether the approval should be subject to any conditions, including conditions relating to: (i) the duration of the approval; and (ii) record keeping requirements for the spirit covered by approval; and (iii) the location where the spirit may be stored; and (iv) security arrangements for spirit; and (v) suppliers from whom spirit under the approval may be obtained; and (vi) provision of a security by the applicant; and (vi) any other conditions the CEO considers necessary to be satisfied the spirit will be used for a specified purpose and to reduce the likelihood and extent of risk to revenue or non-compliance with the Excise Acts. (a) the matters in section 7; and (b) the matters in section 8; and (c) whether the application for the approval contains all the information necessary for the CEO to make the decision; and (d) whether the approval should be subject to any conditions, including conditions relating to: (i) the duration of the approval; and (ii) record keeping requirements for the spirit covered by approval; and (iii) the location where the spirit may be stored; and (iv) security arrangements for spirit; and (v) suppliers from whom spirit under the approval may be obtained; and (vi) provision of a security by the applicant; and (vi) any other conditions the CEO considers necessary to be satisfied the spirit will be used for a specified purpose and to reduce the likelihood and extent of risk to revenue or non-compliance with the Excise Acts. (i) the duration of the approval; and (ii) record keeping requirements for the spirit covered by approval; and (iii) the location where the spirit may be stored; and (iv) security arrangements for spirit; and (v) suppliers from whom spirit under the approval may be obtained; and (vi) provision of a security by the applicant; and (vi) any other conditions the CEO considers necessary to be satisfied the spirit will be used for a specified purpose and to reduce the likelihood and extent of risk to revenue or non-compliance with the Excise Acts. | 7 Consideration of purpose: The CEO must be satisfied that the spirit covered by the approval will be used for a specified purpose by having regard to: (a) the information in the application for the approval including: (i) the stated purpose for which the spirit will be used; and (ii) whether this stated purpose is a specified purpose; and (iii) the quantity, type and strength of the spirit to be covered by the approval; and (iv) the duration of use of the spirit for the stated purpose; and (b) any other matter that the CEO considers relevant to the purposes of this section. (a) the information in the application for the approval including: (i) the stated purpose for which the spirit will be used; and (ii) whether this stated purpose is a specified purpose; and (iii) the quantity, type and strength of the spirit to be covered by the approval; and (iv) the duration of use of the spirit for the stated purpose; and (b) any other matter that the CEO considers relevant to the purposes of this section. (i) the stated purpose for which the spirit will be used; and (ii) whether this stated purpose is a specified purpose; and (iii) the quantity, type and strength of the spirit to be covered by the approval; and (iv) the duration of use of the spirit for the stated purpose; and | 8 Consideration of revenue and non-compliance risks: (1) The CEO must consider the risk to revenue and the risk that the applicant may not comply with the Excise Acts if the approval is granted, by having regard to the following matters: (a) whether the applicant is a fit and proper person; (b) whether the applicant will use the spirit in the course or furtherance of carrying on an enterprise; (c) the applicant's ability to ensure the security and safety of the spirit; (d) whether the applicant has appropriate procedures in place relating to the management, control and movement of the spirit; (e) the applicant's ability to keep accurate records and provide the CEO with access to those records; (f) the likelihood that the spirit will be used for a purpose other than the stated purpose; (g) whether the approval should include conditions to mitigate any revenue or non-compliance risks; (h) any other matters the CEO considers relevant. (a) whether the applicant is a fit and proper person; (b) whether the applicant will use the spirit in the course or furtherance of carrying on an enterprise; (c) the applicant's ability to ensure the security and safety of the spirit; (d) whether the applicant has appropriate procedures in place relating to the management, control and movement of the spirit; (e) the applicant's ability to keep accurate records and provide the CEO with access to those records; (f) the likelihood that the spirit will be used for a purpose other than the stated purpose; (g) whether the approval should include conditions to mitigate any revenue or non-compliance risks; (h) any other matters the CEO considers relevant. (2) For the purposes of determining whether the applicant is a fit and proper person under paragraph (1)(a), the CEO may take into consideration the following matters: (a) whether, within one year before the application, the applicant or a related person was charged with: (i) an offence under the Excise Acts; or (ii) an offence under Commonwealth, State or Territory law punishable by imprisonment of one year or more, or a fine of 50 penalty units or more; (b) whether, within ten years before the application, the applicant or a related person was convicted of an offence covered by paragraph (2)(a); (c) the finances of the applicant or a related person; (d) whether the applicant knowingly made a false statement in the application; (e) the history of compliance of the applicant, or a related person, with their obligations under taxation law (as defined in section 995-1 of the Income Tax Assessment Act 1997); (f) if the applicant is a natural person, whether they or a related person are an undischarged bankrupt; (g) if the applicant is a company, whether they or a related person is under administration. (a) whether, within one year before the application, the applicant or a related person was charged with: (i) an offence under the Excise Acts; or (ii) an offence under Commonwealth, State or Territory law punishable by imprisonment of one year or more, or a fine of 50 penalty units or more; (b) whether, within ten years before the application, the applicant or a related person was convicted of an offence covered by paragraph (2)(a); (c) the finances of the applicant or a related person; (d) whether the applicant knowingly made a false statement in the application; (e) the history of compliance of the applicant, or a related person, with their obligations under taxation law (as defined in section 995-1 of the Income Tax Assessment Act 1997); (f) if the applicant is a natural person, whether they or a related person are an undischarged bankrupt; (g) if the applicant is a company, whether they or a related person is under administration. (i) an offence under the Excise Acts; or (ii) an offence under Commonwealth, State or Territory law punishable by imprisonment of one year or more, or a fine of 50 penalty units or more; Excise Concessional spirit approvals guidelines 2016 (No. 2) | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/36 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026036/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation, make the following guidelines."}
{"Instrument_Reference": "LI 2026/35", "Title": "Income Tax Assessment (Hydrogen Production Tax Incentive - Grid Matching Requirements) Instrument 2026 ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Income Tax > Hydrogen production tax incentive > 2026", "Date_of_Issue": "28 July 2026", "Signatory": "Dr Daniel Mulino Assistant Treasurer Minister for Financial Services", "Registration_Number": "F2026L01000", "Registration_Date": "30 July 2026", "Body": "1 Name: This instrument is the Income Tax Assessment (Hydrogen Production Tax Incentive - Grid Matching Requirements) Instrument 2026 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Income Tax Assessment Act 1997 . | 4 Definitions: Note: Paragraph 13(1)(b) of the Legislation Act 2003 has the effect that expressions have the same meaning in this instrument as in the Income Tax Assessment Act 1997 as in force from time to time. In this instrument: large-scale generation certificate has the same meaning as in the Renewable Energy (Electricity) Act 2000. registered REGO certificate means a REGO Certificate (within the meaning of the Future Made in Australia (Guarantee of Origin) Act 2024) that the Clean Energy Regulator: (a) has decided to register under section 104 of that Act; and (b) has not been retired under section 107 of that Act. registered renewable electricity facility has the meaning given by the Future Made in Australia (Guarantee of Origin) Act 2024. the Act means the Income Tax Assessment Act 1997. (a) has decided to register under section 104 of that Act; and (b) has not been retired under section 107 of that Act. | 5 Grid matching requirements: For the purposes of section 421-25 of the Act, if a company has a registered REGO certificate that has been retired in relation to a facility, or a large-scale generation certificate that has been surrendered in relation to a facility, for some or all of the electricity used to produce the kilogram of hydrogen, the grid matching requirement is that the facility must be connected to the same electricity grid as the registered renewable electricity facility referred to in the certificate.", "Related_Explanatory_Statements": "LI 2026/35 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI2026035/00001", "Unmatched_Content": "I, Daniel Mulino, Assistant Treasurer and Minister for Financial Services, make the following instrument."}
{"Instrument_Reference": "LI 2026/35", "Title": "Income Tax Assessment (Hydrogen Production Tax Incentive - Grid Matching Requirements) Instrument 2026 ", "Enabling_Act": "Income Tax Assessment Act 1997", "Document_Type": "Legislative Instrument", "Topic_Category": "Current > Income tax > Hydrogen production tax incentive > 2026", "Date_of_Issue": "28 July 2026", "Signatory": "Dr Daniel Mulino Assistant Treasurer Minister for Financial Services", "Registration_Number": "F2026L01000", "Registration_Date": "30 July 2026", "Body": "1 Name: This instrument is the Income Tax Assessment (Hydrogen Production Tax Incentive - Grid Matching Requirements) Instrument 2026 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Income Tax Assessment Act 1997 . | 4 Definitions: Note: Paragraph 13(1)(b) of the Legislation Act 2003 has the effect that expressions have the same meaning in this instrument as in the Income Tax Assessment Act 1997 as in force from time to time. In this instrument: large-scale generation certificate has the same meaning as in the Renewable Energy (Electricity) Act 2000. registered REGO certificate means a REGO Certificate (within the meaning of the Future Made in Australia (Guarantee of Origin) Act 2024) that the Clean Energy Regulator: (a) has decided to register under section 104 of that Act; and (b) has not been retired under section 107 of that Act. registered renewable electricity facility has the meaning given by the Future Made in Australia (Guarantee of Origin) Act 2024. the Act means the Income Tax Assessment Act 1997. (a) has decided to register under section 104 of that Act; and (b) has not been retired under section 107 of that Act. | 5 Grid matching requirements: For the purposes of section 421-25 of the Act, if a company has a registered REGO certificate that has been retired in relation to a facility, or a large-scale generation certificate that has been surrendered in relation to a facility, for some or all of the electricity used to produce the kilogram of hydrogen, the grid matching requirement is that the facility must be connected to the same electricity grid as the registered renewable electricity facility referred to in the certificate.", "Related_Explanatory_Statements": "LI 2026/35 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202635/00001", "Unmatched_Content": "I, Daniel Mulino, Assistant Treasurer and Minister for Financial Services, make the following instrument."}
{"Instrument_Reference": "LI 2026/37", "Title": "A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Reimbursement of Acquisitions Made Using an Assumed Name) Determination 2026 ", "Enabling_Act": "A New Tax System (Goods And Services Tax) Act 1999", "Document_Type": "Legislative Instrument", "Topic_Category": "LI 2026/37 — A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement - Reimbursement of Acquisitions Made Using an Assumed Name) Determination 2026", "Date_of_Issue": "8 September 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2026L01190", "Registration_Date": "10 September 2026", "Body": "1 Name: This instrument is the A New Tax System (Goods and Services Tax) (Waiver of Tax Invoice Requirement – Reimbursement of Acquisitions Made Using an Assumed Name) Determination 2026 . | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999 . | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 195-1 of the Act, including the following: (a) creditable acquisition; (b) government related entity; (c) GST return; (d) input tax credit; (e) State law; (f) Territory law; (g) tax invoice; (h) tax period. (a) creditable acquisition; (b) government related entity; (c) GST return; (d) input tax credit; (e) State law; (f) Territory law; (g) tax invoice; (h) tax period. In this instrument Act means the A New Tax System (Goods and Services Tax) Act 1999 . government law enforcement agency means a government related entity that undertakes law enforcement activities for preventing criminal behaviour. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Waiver of requirement to hold a tax invoice: A government law enforcement agency is not required to hold a tax invoice under subsection 29-10(3) of the Act for the purposes of attributing an input tax credit for a creditable acquisition to a tax period if: (a) the agency reimburses their agent or employee for an expense the agent or employee incurred; and (b) when they incurred the expense, the agent or employee was using an assumed name; and (c) Division 111 of the Act applies to treat the reimbursement of the expense as consideration for the acquisition from the agent or employee; and (d) when the agency gives a GST return for the tax period, the agency holds one of the following documents: (i) a credit card statement that is issued in the assumed name of the agent or employee, recording details of the expense; (ii) a statement made by the agent or employee that meets the information requirements set out in section 7; (iii) in relation to the taxable supply acquired in incurring the expense, a document that would comply with the requirements of a tax invoice under section 29-70 of the Act but for the fact that it is issued in the assumed name of the agent or employee. (a) the agency reimburses their agent or employee for an expense the agent or employee incurred; and (b) when they incurred the expense, the agent or employee was using an assumed name; and (c) Division 111 of the Act applies to treat the reimbursement of the expense as consideration for the acquisition from the agent or employee; and (d) when the agency gives a GST return for the tax period, the agency holds one of the following documents: (i) a credit card statement that is issued in the assumed name of the agent or employee, recording details of the expense; (ii) a statement made by the agent or employee that meets the information requirements set out in section 7; (iii) in relation to the taxable supply acquired in incurring the expense, a document that would comply with the requirements of a tax invoice under section 29-70 of the Act but for the fact that it is issued in the assumed name of the agent or employee. (i) a credit card statement that is issued in the assumed name of the agent or employee, recording details of the expense; (ii) a statement made by the agent or employee that meets the information requirements set out in section 7; (iii) in relation to the taxable supply acquired in incurring the expense, a document that would comply with the requirements of a tax invoice under section 29-70 of the Act but for the fact that it is issued in the assumed name of the agent or employee. | 7 Document information requirements: The requirements referred to in subparagraph 6(d)(ii) are that the document must include: (a) the name of the agent or employee and the assumed name they used when they incurred the expense; and (b) all of the following information about the taxable supply acquired in incurring the expense: (i) the date of the supply; (ii) enough information to enable the supplier's identity and ABN to be ascertained; (iii) a brief description of what was supplied; (iv) the total amount paid and whether the amount included GST; (v) where the GST is not 1/11th of the amount paid, the amount of GST. (a) the name of the agent or employee and the assumed name they used when they incurred the expense; and (b) all of the following information about the taxable supply acquired in incurring the expense: (i) the date of the supply; (ii) enough information to enable the supplier's identity and ABN to be ascertained; (iii) a brief description of what was supplied; (iv) the total amount paid and whether the amount included GST; (v) where the GST is not 1/11th of the amount paid, the amount of GST. (i) the date of the supply; (ii) enough information to enable the supplier's identity and ABN to be ascertained; (iii) a brief description of what was supplied; (iv) the total amount paid and whether the amount included GST; (v) where the GST is not 1/11th of the amount paid, the amount of GST. Goods and Services Tax: Waiver of Tax Invoice Requirement Determination (No. 40) 2016 – Government Undercover Agents | 1 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/37 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202637/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation, make the following determination."}
{"Instrument_Reference": "LI 2026/38", "Title": "Taxation Administration (PAYG Withholding Variation for Foreign Resident Capital Gains Withholding Payments) Legislative Instrument 2026", "Enabling_Act": "Taxation Administration Act 1953", "Document_Type": "Legislative Instrument", "Topic_Category": "LI 2026/38 — Taxation Administration (PAYG Withholding Variation for Foreign Resident Capital Gains Withholding Payments) Legislative Instrument 2026", "Date_of_Issue": "16 September 2026", "Signatory": "Will Day Deputy Commissioner of Taxation", "Registration_Number": "F2026L01231", "Registration_Date": "16 September 2026", "Body": "1 Name: This instrument is the Taxation Administration (PAYG Withholding Variation for Foreign Resident Capital Gains Withholding Payments) Legislative Instrument 2026. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. Sections 1 to 5 and anything in this instrument not elsewhere covered by this table The day after this instrument is registered on the Federal Register of Legislation. 2. Subsections 6(1) to 6(3) The day after this instrument is registered on the Federal Register of Legislation. 3. Subsection 6(4) The later of: (a) the day after this instrument is registered on the Federal Register of Legislation; and (b) the day Schedule 2 to the Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Act 2026 commences. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. 2. Sections 7 to 10 and Schedule 1 The day after the instrument is registered on the Federal Register of Legislation. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (a) the day after this instrument is registered on the Federal Register of Legislation; and (b) the day Schedule 2 to the Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Act 2026 commences. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under subsection 14-235(5) in Schedule 1 to the Taxation Administration Act 1953. | 4 Definitions: Note: A number of expressions used in this instrument have the same meaning as in Schedule 1 to the Act. Expressions in Schedule 1 to the Act have the same meaning as in the ITAA 1997 (see section 3AA of the Act). The following expressions are relevantly defined in section 995-1 of the ITAA 1997: (a) acquire; (b) Commissioner; (c) CGT asset; (d) foreign resident; (e) registered charity; (f) spouse. (a) acquire; (b) Commissioner; (c) CGT asset; (d) foreign resident; (e) registered charity; (f) spouse. In this instrument: Act means the Taxation Administration Act 1953. clearance certificate means a certificate that is issued by the Commissioner under section 14-220 in Schedule 1 to the Act. ITAA 1997 means the Income Tax Assessment Act 1997. non-IARPI declaration means a declaration that is made by an entity under subsection 14-225(2) in Schedule 1 to the Act. notice of variation means a notice that is given by the Commissioner under subsection 14-235(2) in Schedule 1 to the Act. relevant foreign resident means an entity to which subsection 14-210(1) in Schedule 1 to the Act applies. residency declaration means a declaration that is made by an entity under subsection 14-225(1) in Schedule 1 to the Act. residue, in relation to the sale of a CGT asset, means the amount worked out as follows: Step 1: Work out the amount of the proceeds from the sale of the CGT asset. Step 2: Add the expenses incidental to the sale of the CGT asset and amounts payable to registered mortgagees of the CGT asset. Step 3: Subtract the amount calculated in step 2 from the amount worked out in step 1. specified exempt entity means an entity that is: (a) registered on the Australian Business Register with an entity type of: (i) Commonwealth Government Entity; or (ii) Local Government Entity; or (iii) State Government Entity; or (iv) Territory Government Entity; or (b) a registered charity that provides documentation showing that they are endorsed under Subdivision 50-B of the ITAA 1997 as being exempt from income tax. specified mortgagee, in relation to a CGT asset, means an entity: (a) that is an authorised deposit-taking institution within the meaning of section 5 of the Banking Act 1959; and (b) to which the CGT asset is mortgaged. (a) registered on the Australian Business Register with an entity type of: (i) Commonwealth Government Entity; or (ii) Local Government Entity; or (iii) State Government Entity; or (iv) Territory Government Entity; or (b) a registered charity that provides documentation showing that they are endorsed under Subdivision 50-B of the ITAA 1997 as being exempt from income tax. (i) Commonwealth Government Entity; or (ii) Local Government Entity; or (iii) State Government Entity; or (iv) Territory Government Entity; or (a) that is an authorised deposit-taking institution within the meaning of section 5 of the Banking Act 1959; and (b) to which the CGT asset is mortgaged. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Variation for acquisitions from multiple vendors: (1) The amount that the owner of a CGT asset must pay to the Commissioner under section 14-200 or 14-205 in Schedule 1 to the Act, in relation to the acquisition of the asset, is varied to the amount worked out under subsection (2) if: (a) the CGT asset is acquired from more than one entity; and (b) at least one of the entities is a relevant foreign resident; and (c) at least one (but not all) of the entities has provided the owner of the CGT asset with a clearance certificate, a non-IARPI declaration, a residency declaration or a notice of variation that has effect at, or is for a period that covers, the time of the acquisition. (a) the CGT asset is acquired from more than one entity; and (b) at least one of the entities is a relevant foreign resident; and (c) at least one (but not all) of the entities has provided the owner of the CGT asset with a clearance certificate, a non-IARPI declaration, a residency declaration or a notice of variation that has effect at, or is for a period that covers, the time of the acquisition. (2) The amount to be paid to the Commissioner is the sum of the following amounts: (a) for each entity from which the CGT asset is acquired that has not provided a document referred to in paragraph (1)(c) – the amount which would be required to be paid to the Commissioner under paragraph 14-200(3)(a) or 14-205(4)(b) in Schedule 1 to the Act multiplied by the entity's percentage interest in the CGT asset just before the time of the acquisition referred to in subsection (1); and (b) for each entity from which the CGT asset is acquired that has provided a notice of a variation that is in force at the time of the acquisition – the varied amount stated in the notice of variation; and (c) for each entity from which the CGT asset is acquired that is covered by subsection (4) – the amount which would be required to be paid to the Commissioner under paragraph 14-200(3)(a) or 14-205(4)(b) in Schedule 1 to the Act multiplied by the entity's percentage interest in the CGT asset just before the time of the acquisition referred to in subsection (1); and (d) for each other entity from which the CGT asset is acquired – nil. (a) for each entity from which the CGT asset is acquired that has not provided a document referred to in paragraph (1)(c) – the amount which would be required to be paid to the Commissioner under paragraph 14-200(3)(a) or 14-205(4)(b) in Schedule 1 to the Act multiplied by the entity's percentage interest in the CGT asset just before the time of the acquisition referred to in subsection (1); and (b) for each entity from which the CGT asset is acquired that has provided a notice of a variation that is in force at the time of the acquisition – the varied amount stated in the notice of variation; and (c) for each entity from which the CGT asset is acquired that is covered by subsection (4) – the amount which would be required to be paid to the Commissioner under paragraph 14-200(3)(a) or 14-205(4)(b) in Schedule 1 to the Act multiplied by the entity's percentage interest in the CGT asset just before the time of the acquisition referred to in subsection (1); and (d) for each other entity from which the CGT asset is acquired – nil. (3) In working out an entity's percentage interest for the purposes of paragraph (2)(a), if the CGT asset is acquired from multiple entities as joint tenants, each entity is to be treated as holding an equal percentage interest in the CGT asset. (4) For the purposes of paragraph (2)(c), an entity from which the CGT asset is acquired is covered if, in relation to that CGT asset: (a) the entity has provided a non-IARPI declaration; and (b) the entity has not provided any other document referred to in paragraph(1)(c); and (c) none of the conditions in paragraph 14-210(3)(d) in Schedule 1 to the Act applies to the non-IARPI declaration. (a) the entity has provided a non-IARPI declaration; and (b) the entity has not provided any other document referred to in paragraph(1)(c); and (c) none of the conditions in paragraph 14-210(3)(d) in Schedule 1 to the Act applies to the non-IARPI declaration. | 7 Variation for acquisitions resulting from death: The amount that must be paid to the Commissioner under section 14-200 in Schedule 1 to the Act, in relation to the acquisition of a CGT asset, is varied to nil if that acquisition is of a kind to which sections 128-15, 128-25, or 128-50 of the ITAA 1997 applies. | 8 Variation for acquisitions from income tax exempt entities: The amount that the owner of a CGT asset must pay to the Commissioner under section 14-200 in Schedule 1 to the Act, in relation to the acquisition of the asset, is varied to nil if the asset is acquired from a specified exempt entity. | 9 Variation for acquisitions resulting from marriage or relationship breakdowns: The amount that the owner of a CGT asset must pay to the Commissioner under section 14-200 in Schedule 1 to the Act, in relation to the acquisition of the asset from a spouse or former spouse, is varied to nil if: (a) the CGT asset is acquired because of the matters referred to in the paragraphs in subsection 126-5(1) of the ITAA 1997; and (b) the owner has a copy of the documents in relation to those matters. (a) the CGT asset is acquired because of the matters referred to in the paragraphs in subsection 126-5(1) of the ITAA 1997; and (b) the owner has a copy of the documents in relation to those matters. | 10 Variation for acquisitions resulting from mortgagee sales: The amount that the owner of a CGT asset must pay to the Commissioner under section 14-200 in Schedule 1 to the Act, in relation to the acquisition of the asset, is varied to nil if: (a) the CGT asset is real property of a kind mentioned in paragraph 855-20(a) of the ITAA 1997; and (b) the acquisition happens as result of a specified mortgagee exercising its power of sale over the CGT asset; and (c) the residue from the proceeds of the sale of the CGT asset is no greater than zero; and (d) the owner receives written notification from the specified mortgagee that they are not required to pay, in relation to the acquisition, an amount to the Commissioner under section 14-200 in Schedule 1 to the Act because the conditions in the preceding paragraphs of this section are satisfied. (a) the CGT asset is real property of a kind mentioned in paragraph 855-20(a) of the ITAA 1997; and (b) the acquisition happens as result of a specified mortgagee exercising its power of sale over the CGT asset; and (c) the residue from the proceeds of the sale of the CGT asset is no greater than zero; and (d) the owner receives written notification from the specified mortgagee that they are not required to pay, in relation to the acquisition, an amount to the Commissioner under section 14-200 in Schedule 1 to the Act because the conditions in the preceding paragraphs of this section are satisfied. PAYG Withholding variation for foreign resident capital gains withholding payments - acquisitions from multiple entities | 1 The whole of the instrument: Repeal the instrument PAYG Withholding variation for foreign resident capital gains withholding payments - deceased estates and legal personal representatives | 2 The whole of the instrument: Repeal the instrument PAYG Withholding variation for foreign resident capital gains withholding payments - income tax exempt entities | 3 The whole of the instrument: Repeal the instrument PAYG Withholding variation for foreign resident capital gains withholding payments - marriage or relationship breakdowns | 4 The whole of the instrument: Repeal the instrument PAYG Withholding variation for foreign resident capital gains withholding payments - no residue after a mortgagee exercises a power of sale 2020 | 5 The whole of the instrument: Repeal the instrument", "Related_Explanatory_Statements": "LI 2026/38 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202638/00001", "Unmatched_Content": "I, Will Day, Deputy Commissioner of Taxation, make the following instrument."}
{"Instrument_Reference": "LI 2026/39", "Title": "Tax Agent Services (Code of Professional Conduct) Amendment (Enhancing Tax Practitioners Board Sanctions) Determination 2026", "Enabling_Act": "Tax Agent Services Act 2009", "Document_Type": "Legislative Instrument", "Topic_Category": "LI 2026/39 — Tax Agent Services (Code of Professional Conduct) Amendment (Enhancing Tax Practitioners Board Sanctions) Determination 2026", "Date_of_Issue": "7 September 2026", "Signatory": "Dr Daniel Mulino Assistant Treasurer Minister for Financial Services", "Registration_Number": "F2026L01196", "Registration_Date": "14 September 2026", "Body": "1 Name: This instrument is the Tax Agent Services (Code of Professional Conduct) Amendment (Enhancing Tax Practitioners Board Sanctions) Determination 2026. | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The later of: (a) the start of the day after this instrument is registered; and (b) the same time as Schedule 1 to the Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Act 2026 commences. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (a) the start of the day after this instrument is registered; and (b) the same time as Schedule 1 to the Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Act 2026 commences. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument | 3 Authority: This instrument is made under the Tax Agent Services Act 2009. | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Tax Agent Services (Code of Professional Conduct) Determination 2024 | 1 Subparagraph 45(1)(d)(i): Omit \"suspended\", substitute \"suspended (unless the suspension was an interim suspension)\". | 2 At the end of paragraph 45(1)(d): Add: ; (x) you have been subject to an order for breaching an enforceable undertaking in relation to complying with a provision of the Act; (xi) you were prevented from applying for registration because of a determination made by the Board. ; (x) you have been subject to an order for breaching an enforceable undertaking in relation to complying with a provision of the Act; (xi) you were prevented from applying for registration because of a determination made by the Board. | 3 At the end of paragraph 45(1)(e): Add: ; (ii) your registration as a registered tax agent or BAS agent is suspended. | 4 Paragraph 45(2)(b): Omit \"or (c)\", substitute \", (c) or (e)\" | 5 At the end of subsection 45(2): Add: , (d) for information mentioned in paragraph (1)(e): (i) if a client makes inquiries to engage or re-engage you to provide tax agent services—at the time of the inquiry; and (ii) for an existing client not previously advised of the information—as soon as reasonably practicable after the event. , (d) for information mentioned in paragraph (1)(e): (i) if a client makes inquiries to engage or re-engage you to provide tax agent services—at the time of the inquiry; and (ii) for an existing client not previously advised of the information—as soon as reasonably practicable after the event. (i) if a client makes inquiries to engage or re-engage you to provide tax agent services—at the time of the inquiry; and (ii) for an existing client not previously advised of the information—as soon as reasonably practicable after the event. | 6 After section 100: Insert: | 101 Application–: Except as otherwise provided in this instrument, the obligations included in this instrument by the Tax Agent Services (Code of Professional Conduct) Amendment (Enhancing Tax Practitioner Board Sanctions) Determination 2026 (the amending instrument), apply to events that occur on or after the day the amending instrument commences. Part 2—Technical amendments Tax Agent Services (Code of Professional Conduct) Determination 2024 | 7 Subsection 15(2) (column 2 of table item 4): Omit \"a statement\", substitute \"the statement\". | 8 Subsection 15(2) (column 2 of table item 4): Omit \"upon\", substitute \"upon, and of details sufficient for the Board or Commissioner to identify your client and the statement\". | 9 Paragraph 45(1)(a): Omit \"tax agents\", substitute \"registered tax agents\". | 10 Subparagraph 45(1)(c)(i): Omit \"tax agent\", substitute \"registered tax agent\". | 11 Subparagraph 45(1)(c)(ii): Omit \"tax agent\", substitute \"registered tax agent\". | 12 Subparagraph 45(1)(d)(i): Omit \"registration\", substitute \"registration as a registered tax agent or BAS agent\". | 13 Subparagraph 45(1)(e)(i): Omit \"tax agent\", substitute \"registered tax agent\".", "Related_Explanatory_Statements": "LI 2026/39 - Explanatory statement", "Is_Draft": false, "Is_Repealed": false, "Repeal_Replacement_Note": "", "Source_URL": "https://www.ato.gov.au/law/view/document?docid=OPS/LI202639/00001", "Unmatched_Content": "I, Daniel Mulino, Assistant Treasurer and Minister for Financial Services, make the following determination."}